id	sid	tid	token	lemma	pos
taxlaw-2822	1	1	articles	article	NOUN
taxlaw-2822	1	2	the	the	DET
taxlaw-2822	1	3	use	use	NOUN
taxlaw-2822	1	4	of	of	ADP
taxlaw-2822	1	5	cross	cross	ADJ
taxlaw-2822	1	6	-	-	ADJ
taxlaw-2822	1	7	border	border	ADJ
taxlaw-2822	1	8	corporate	corporate	ADJ
taxlaw-2822	1	9	profits	profit	NOUN
taxlaw-2822	1	10	and	and	CCONJ
taxlaw-2822	1	11	losses	loss	NOUN
taxlaw-2822	1	12	and	and	CCONJ
taxlaw-2822	1	13	“	"	PUNCT
taxlaw-2822	1	14	global	global	ADJ
taxlaw-2822	1	15	corporate	corporate	ADJ
taxlaw-2822	1	16	tax	tax	NOUN
taxlaw-2822	1	17	information	information	NOUN
taxlaw-2822	1	18	”	"	PUNCT
taxlaw-2822	1	19	:	:	PUNCT
taxlaw-2822	1	20	a	a	DET
taxlaw-2822	1	21	game	game	NOUN
taxlaw-2822	1	22	theory	theory	NOUN
taxlaw-2822	1	23	approach	approach	NOUN
taxlaw-2822	1	24	carlo	carlo	PROPN
taxlaw-2822	1	25	garbarino	garbarino	PROPN
taxlaw-2822	1	26	abstract	abstract	PROPN
taxlaw-2822	1	27	the	the	DET
taxlaw-2822	1	28	paper	paper	NOUN
taxlaw-2822	1	29	,	,	PUNCT
taxlaw-2822	1	30	proposes	propose	VERB
taxlaw-2822	1	31	a	a	DET
taxlaw-2822	1	32	game	game	NOUN
taxlaw-2822	1	33	theory	theory	NOUN
taxlaw-2822	1	34	approach	approach	NOUN
taxlaw-2822	1	35	based	base	VERB
taxlaw-2822	1	36	on	on	ADP
taxlaw-2822	1	37	a	a	DET
taxlaw-2822	1	38	concept	concept	NOUN
taxlaw-2822	1	39	of	of	ADP
taxlaw-2822	1	40	global	global	ADJ
taxlaw-2822	1	41	corporate	corporate	ADJ
taxlaw-2822	1	42	tax	tax	NOUN
taxlaw-2822	1	43	information	information	NOUN
taxlaw-2822	1	44	and	and	CCONJ
taxlaw-2822	1	45	analyzes	analyze	VERB
taxlaw-2822	1	46	the	the	DET
taxlaw-2822	1	47	unilateral	unilateral	ADJ
taxlaw-2822	1	48	strategies	strategy	NOUN
taxlaw-2822	1	49	a	a	DET
taxlaw-2822	1	50	country	country	NOUN
taxlaw-2822	1	51	can	can	AUX
taxlaw-2822	1	52	select	select	VERB
taxlaw-2822	1	53	from	from	ADP
taxlaw-2822	1	54	to	to	PART
taxlaw-2822	1	55	regulate	regulate	VERB
taxlaw-2822	1	56	cross	cross	ADJ
taxlaw-2822	1	57	-	-	ADJ
taxlaw-2822	1	58	border	border	ADJ
taxlaw-2822	1	59	profits	profit	NOUN
taxlaw-2822	1	60	and	and	CCONJ
taxlaw-2822	1	61	losses	loss	NOUN
taxlaw-2822	1	62	in	in	ADP
taxlaw-2822	1	63	its	its	PRON
taxlaw-2822	1	64	capacity	capacity	NOUN
taxlaw-2822	1	65	as	as	ADP
taxlaw-2822	1	66	a	a	DET
taxlaw-2822	1	67	residence	residence	NOUN
taxlaw-2822	1	68	-	-	PUNCT
taxlaw-2822	1	69	country	country	NOUN
taxlaw-2822	1	70	or	or	CCONJ
taxlaw-2822	1	71	as	as	ADP
taxlaw-2822	1	72	a	a	DET
taxlaw-2822	1	73	source	source	NOUN
taxlaw-2822	1	74	-	-	NOUN
taxlaw-2822	1	75	country	country	NOUN
taxlaw-2822	1	76	.	.	PUNCT
taxlaw-2822	2	1	a	a	DET
taxlaw-2822	2	2	description	description	NOUN
taxlaw-2822	2	3	of	of	ADP
taxlaw-2822	2	4	the	the	DET
taxlaw-2822	2	5	strategies	strategy	NOUN
taxlaw-2822	2	6	available	available	ADJ
taxlaw-2822	2	7	to	to	ADP
taxlaw-2822	2	8	residence	residence	NOUN
taxlaw-2822	2	9	-	-	PUNCT
taxlaw-2822	2	10	countries	country	NOUN
taxlaw-2822	2	11	when	when	SCONJ
taxlaw-2822	2	12	there	there	PRON
taxlaw-2822	2	13	is	be	VERB
taxlaw-2822	2	14	no	no	DET
taxlaw-2822	2	15	exchange	exchange	NOUN
taxlaw-2822	2	16	of	of	ADP
taxlaw-2822	2	17	global	global	ADJ
taxlaw-2822	2	18	corporate	corporate	ADJ
taxlaw-2822	2	19	tax	tax	NOUN
taxlaw-2822	2	20	information	information	NOUN
taxlaw-2822	2	21	is	be	AUX
taxlaw-2822	2	22	developed	develop	VERB
taxlaw-2822	2	23	in	in	ADP
taxlaw-2822	2	24	section	section	NOUN
taxlaw-2822	2	25	2	2	NUM
taxlaw-2822	2	26	.	.	PUNCT
taxlaw-2822	2	27	section	section	NOUN
taxlaw-2822	2	28	3	3	NUM
taxlaw-2822	2	29	then	then	ADV
taxlaw-2822	2	30	looks	look	VERB
taxlaw-2822	2	31	at	at	ADP
taxlaw-2822	2	32	the	the	DET
taxlaw-2822	2	33	interactions	interaction	NOUN
taxlaw-2822	2	34	of	of	ADP
taxlaw-2822	2	35	those	those	DET
taxlaw-2822	2	36	unilateral	unilateral	ADJ
taxlaw-2822	2	37	strategies	strategy	NOUN
taxlaw-2822	2	38	of	of	ADP
taxlaw-2822	2	39	residence	residence	NOUN
taxlaw-2822	2	40	and	and	CCONJ
taxlaw-2822	2	41	source	source	NOUN
taxlaw-2822	2	42	countries	country	NOUN
taxlaw-2822	2	43	when	when	SCONJ
taxlaw-2822	2	44	there	there	PRON
taxlaw-2822	2	45	is	be	VERB
taxlaw-2822	2	46	no	no	DET
taxlaw-2822	2	47	exchange	exchange	NOUN
taxlaw-2822	2	48	of	of	ADP
taxlaw-2822	2	49	global	global	ADJ
taxlaw-2822	2	50	corporate	corporate	ADJ
taxlaw-2822	2	51	tax	tax	NOUN
taxlaw-2822	2	52	information	information	NOUN
taxlaw-2822	2	53	,	,	PUNCT
taxlaw-2822	2	54	and	and	CCONJ
taxlaw-2822	2	55	shows	show	VERB
taxlaw-2822	2	56	that	that	SCONJ
taxlaw-2822	2	57	they	they	PRON
taxlaw-2822	2	58	lead	lead	VERB
taxlaw-2822	2	59	to	to	ADP
taxlaw-2822	2	60	a	a	DET
taxlaw-2822	2	61	stable	stable	ADJ
taxlaw-2822	2	62	uncooperative	uncooperative	ADJ
taxlaw-2822	2	63	equilibrium	equilibrium	NOUN
taxlaw-2822	2	64	as	as	ADP
taxlaw-2822	2	65	the	the	DET
taxlaw-2822	2	66	result	result	NOUN
taxlaw-2822	2	67	of	of	ADP
taxlaw-2822	2	68	"	"	PUNCT
taxlaw-2822	2	69	dominant	dominant	ADJ
taxlaw-2822	2	70	strategies	strategy	NOUN
taxlaw-2822	2	71	.	.	PUNCT
taxlaw-2822	2	72	"	"	PUNCT
taxlaw-2822	3	1	section	section	NOUN
taxlaw-2822	3	2	4	4	NUM
taxlaw-2822	3	3	emphasizes	emphasize	VERB
taxlaw-2822	3	4	the	the	DET
taxlaw-2822	3	5	strategic	strategic	ADJ
taxlaw-2822	3	6	importance	importance	NOUN
taxlaw-2822	3	7	of	of	ADP
taxlaw-2822	3	8	global	global	ADJ
taxlaw-2822	3	9	corporate	corporate	ADJ
taxlaw-2822	3	10	tax	tax	NOUN
taxlaw-2822	3	11	information	information	NOUN
taxlaw-2822	3	12	insofar	insofar	ADV
taxlaw-2822	3	13	as	as	SCONJ
taxlaw-2822	3	14	it	it	PRON
taxlaw-2822	3	15	is	be	AUX
taxlaw-2822	3	16	conducive	conducive	ADJ
taxlaw-2822	3	17	to	to	ADP
taxlaw-2822	3	18	effective	effective	ADJ
taxlaw-2822	3	19	cooperation	cooperation	NOUN
taxlaw-2822	3	20	in	in	ADP
taxlaw-2822	3	21	enforcement	enforcement	NOUN
taxlaw-2822	3	22	that	that	PRON
taxlaw-2822	3	23	prevents	prevent	VERB
taxlaw-2822	3	24	aggressive	aggressive	ADJ
taxlaw-2822	3	25	strategies	strategy	NOUN
taxlaw-2822	3	26	by	by	ADP
taxlaw-2822	3	27	global	global	ADJ
taxlaw-2822	3	28	taxpayers	taxpayer	NOUN
taxlaw-2822	3	29	and	and	CCONJ
taxlaw-2822	3	30	shows	show	VERB
taxlaw-2822	3	31	that	that	SCONJ
taxlaw-2822	3	32	such	such	ADJ
taxlaw-2822	3	33	coordination	coordination	NOUN
taxlaw-2822	3	34	can	can	AUX
taxlaw-2822	3	35	be	be	AUX
taxlaw-2822	3	36	backed	back	VERB
taxlaw-2822	3	37	by	by	ADP
taxlaw-2822	3	38	multilateral	multilateral	ADJ
taxlaw-2822	3	39	commitment	commitment	NOUN
taxlaw-2822	3	40	.	.	PUNCT
taxlaw-2822	4	1	section	section	NOUN
taxlaw-2822	4	2	4	4	NUM
taxlaw-2822	4	3	also	also	ADV
taxlaw-2822	4	4	demonstrates	demonstrate	VERB
taxlaw-2822	4	5	that	that	SCONJ
taxlaw-2822	4	6	the	the	DET
taxlaw-2822	4	7	common	common	ADJ
taxlaw-2822	4	8	consolidated	consolidated	ADJ
taxlaw-2822	4	9	corporate	corporate	ADJ
taxlaw-2822	4	10	tax	tax	NOUN
taxlaw-2822	4	11	base	base	NOUN
taxlaw-2822	4	12	(	(	PUNCT
taxlaw-2822	4	13	"	"	PUNCT
taxlaw-2822	4	14	ccctb	ccctb	NOUN
taxlaw-2822	4	15	"	"	PUNCT
taxlaw-2822	4	16	)	)	PUNCT
taxlaw-2822	4	17	can	can	AUX
taxlaw-2822	4	18	be	be	AUX
taxlaw-2822	4	19	viewed	view	VERB
taxlaw-2822	4	20	as	as	ADP
taxlaw-2822	4	21	a	a	DET
taxlaw-2822	4	22	multilateral	multilateral	ADJ
taxlaw-2822	4	23	method	method	NOUN
taxlaw-2822	4	24	for	for	ADP
taxlaw-2822	4	25	the	the	DET
taxlaw-2822	4	26	exchange	exchange	NOUN
taxlaw-2822	4	27	of	of	ADP
taxlaw-2822	4	28	global	global	ADJ
taxlaw-2822	4	29	corporate	corporate	ADJ
taxlaw-2822	4	30	tax	tax	NOUN
taxlaw-2822	4	31	information	information	NOUN
taxlaw-2822	4	32	if	if	SCONJ
taxlaw-2822	4	33	approved	approve	VERB
taxlaw-2822	4	34	by	by	ADP
taxlaw-2822	4	35	at	at	ADV
taxlaw-2822	4	36	least	least	ADV
taxlaw-2822	4	37	nine	nine	NUM
taxlaw-2822	4	38	eu	eu	PROPN
taxlaw-2822	4	39	countries	country	NOUN
taxlaw-2822	4	40	(	(	PUNCT
taxlaw-2822	4	41	i.e.	i.e.	X
taxlaw-2822	4	42	the	the	DET
taxlaw-2822	4	43	minimum	minimum	ADJ
taxlaw-2822	4	44	number	number	NOUN
taxlaw-2822	4	45	of	of	ADP
taxlaw-2822	4	46	parties	party	NOUN
taxlaw-2822	4	47	required	require	VERB
taxlaw-2822	4	48	under	under	ADP
taxlaw-2822	4	49	the	the	DET
taxlaw-2822	4	50	“	"	PUNCT
taxlaw-2822	4	51	enhanced	enhanced	ADJ
taxlaw-2822	4	52	cooperation	cooperation	NOUN
taxlaw-2822	4	53	”	"	PUNCT
taxlaw-2822	4	54	procedure	procedure	NOUN
taxlaw-2822	4	55	.	.	PUNCT
taxlaw-2822	4	56	)	)	PUNCT
taxlaw-2822	5	1	section	section	NOUN
taxlaw-2822	5	2	5	5	NUM
taxlaw-2822	5	3	concludes	conclude	VERB
taxlaw-2822	5	4	by	by	ADP
taxlaw-2822	5	5	proposing	propose	VERB
taxlaw-2822	5	6	that	that	SCONJ
taxlaw-2822	5	7	the	the	DET
taxlaw-2822	5	8	u.s	u.s	PROPN
taxlaw-2822	5	9	.	.	PROPN
taxlaw-2822	5	10	could	could	AUX
taxlaw-2822	5	11	become	become	VERB
taxlaw-2822	5	12	a	a	DET
taxlaw-2822	5	13	party	party	NOUN
taxlaw-2822	5	14	to	to	PART
taxlaw-2822	5	15	pre	pre	VERB
taxlaw-2822	5	16	-	-	ADJ
taxlaw-2822	5	17	existing	exist	VERB
taxlaw-2822	5	18	multilateral	multilateral	ADJ
taxlaw-2822	5	19	systems	system	NOUN
taxlaw-2822	5	20	for	for	ADP
taxlaw-2822	5	21	exchange	exchange	NOUN
taxlaw-2822	5	22	of	of	ADP
taxlaw-2822	5	23	global	global	ADJ
taxlaw-2822	5	24	corporate	corporate	ADJ
taxlaw-2822	5	25	tax	tax	NOUN
taxlaw-2822	5	26	information	information	NOUN
taxlaw-2822	5	27	such	such	ADJ
taxlaw-2822	5	28	as	as	ADP
taxlaw-2822	5	29	the	the	DET
taxlaw-2822	5	30	ccctb	ccctb	NOUN
taxlaw-2822	5	31	.	.	PUNCT
taxlaw-2822	6	1			PROPN
taxlaw-2822	6	2	professor	professor	NOUN
taxlaw-2822	6	3	of	of	ADP
taxlaw-2822	6	4	law	law	NOUN
taxlaw-2822	6	5	,	,	PUNCT
taxlaw-2822	6	6	bocconi	bocconi	PROPN
taxlaw-2822	6	7	university	university	PROPN
taxlaw-2822	6	8	,	,	PUNCT
taxlaw-2822	6	9	milan	milan	PROPN
taxlaw-2822	6	10	;	;	PUNCT
taxlaw-2822	6	11	hauser	hauser	PROPN
taxlaw-2822	6	12	global	global	PROPN
taxlaw-2822	6	13	visiting	visit	VERB
taxlaw-2822	6	14	faculty	faculty	NOUN
taxlaw-2822	6	15	,	,	PUNCT
taxlaw-2822	6	16	nyu	nyu	PROPN
taxlaw-2822	6	17	law	law	PROPN
taxlaw-2822	6	18	school	school	NOUN
taxlaw-2822	6	19	,	,	PUNCT
taxlaw-2822	6	20	2013	2013	NUM
taxlaw-2822	6	21	;	;	PUNCT
taxlaw-2822	6	22	visiting	visit	VERB
taxlaw-2822	6	23	professor	professor	NOUN
taxlaw-2822	6	24	of	of	ADP
taxlaw-2822	6	25	law	law	NOUN
taxlaw-2822	6	26	,	,	PUNCT
taxlaw-2822	6	27	university	university	PROPN
taxlaw-2822	6	28	of	of	ADP
taxlaw-2822	6	29	michigan	michigan	PROPN
taxlaw-2822	6	30	law	law	PROPN
taxlaw-2822	6	31	school	school	NOUN
taxlaw-2822	6	32	,	,	PUNCT
taxlaw-2822	6	33	2008	2008	NUM
taxlaw-2822	6	34	,	,	PUNCT
taxlaw-2822	6	35	2011	2011	NUM
taxlaw-2822	6	36	,	,	PUNCT
taxlaw-2822	6	37	2012	2012	NUM
taxlaw-2822	6	38	;	;	PUNCT
taxlaw-2822	6	39	visiting	visit	VERB
taxlaw-2822	6	40	professor	professor	NOUN
taxlaw-2822	6	41	of	of	ADP
taxlaw-2822	6	42	law	law	NOUN
taxlaw-2822	6	43	,	,	PUNCT
taxlaw-2822	6	44	university	university	PROPN
taxlaw-2822	6	45	of	of	ADP
taxlaw-2822	6	46	florida	florida	PROPN
taxlaw-2822	6	47	school	school	PROPN
taxlaw-2822	6	48	of	of	ADP
taxlaw-2822	6	49	law	law	NOUN
taxlaw-2822	6	50	,	,	PUNCT
taxlaw-2822	6	51	2011	2011	NUM
taxlaw-2822	6	52	;	;	PUNCT
taxlaw-2822	6	53	visiting	visit	VERB
taxlaw-2822	6	54	professor	professor	NOUN
taxlaw-2822	6	55	,	,	PUNCT
taxlaw-2822	6	56	university	university	PROPN
taxlaw-2822	6	57	of	of	ADP
taxlaw-2822	6	58	san	san	PROPN
taxlaw-2822	6	59	paulo	paulo	PROPN
taxlaw-2822	6	60	,	,	PUNCT
taxlaw-2822	6	61	2010	2010	NUM
taxlaw-2822	6	62	;	;	PUNCT
taxlaw-2822	6	63	visiting	visit	VERB
taxlaw-2822	6	64	scholar	scholar	NOUN
taxlaw-2822	6	65	,	,	PUNCT
taxlaw-2822	6	66	university	university	PROPN
taxlaw-2822	6	67	of	of	ADP
taxlaw-2822	6	68	michigan	michigan	PROPN
taxlaw-2822	6	69	law	law	PROPN
taxlaw-2822	6	70	school	school	NOUN
taxlaw-2822	6	71	,	,	PUNCT
taxlaw-2822	6	72	2009	2009	NUM
taxlaw-2822	6	73	;	;	PUNCT
taxlaw-2822	6	74	visiting	visit	VERB
taxlaw-2822	6	75	professor	professor	NOUN
taxlaw-2822	6	76	,	,	PUNCT
taxlaw-2822	6	77	sorbonne	sorbonne	PROPN
taxlaw-2822	6	78	university	university	PROPN
taxlaw-2822	6	79	,	,	PUNCT
taxlaw-2822	6	80	paris	paris	PROPN
taxlaw-2822	6	81	,	,	PUNCT
taxlaw-2822	6	82	2005	2005	NUM
taxlaw-2822	6	83	,	,	PUNCT
taxlaw-2822	6	84	2007	2007	NUM
taxlaw-2822	6	85	;	;	PUNCT
taxlaw-2822	6	86	visiting	visit	VERB
taxlaw-2822	6	87	scholar	scholar	NOUN
taxlaw-2822	6	88	,	,	PUNCT
taxlaw-2822	6	89	yale	yale	PROPN
taxlaw-2822	6	90	law	law	PROPN
taxlaw-2822	6	91	school	school	NOUN
taxlaw-2822	6	92	,	,	PUNCT
taxlaw-2822	6	93	1987	1987	NUM
taxlaw-2822	6	94	-	-	SYM
taxlaw-2822	6	95	1988	1988	NUM
taxlaw-2822	6	96	.	.	PUNCT
taxlaw-2822	7	1	the	the	DET
taxlaw-2822	7	2	author	author	NOUN
taxlaw-2822	7	3	gratefully	gratefully	ADV
taxlaw-2822	7	4	acknowledges	acknowledge	VERB
taxlaw-2822	7	5	comments	comment	NOUN
taxlaw-2822	7	6	from	from	ADP
taxlaw-2822	7	7	reuven	reuven	VERB
taxlaw-2822	7	8	avi	avi	PROPN
taxlaw-2822	7	9	-	-	PUNCT
taxlaw-2822	7	10	yonah	yonah	PROPN
taxlaw-2822	7	11	,	,	PUNCT
taxlaw-2822	7	12	joshua	joshua	PROPN
taxlaw-2822	7	13	blank	blank	PROPN
taxlaw-2822	7	14	,	,	PUNCT
taxlaw-2822	7	15	yariv	yariv	PROPN
taxlaw-2822	7	16	brauner	brauner	NOUN
taxlaw-2822	7	17	,	,	PUNCT
taxlaw-2822	7	18	daniel	daniel	PROPN
taxlaw-2822	7	19	shaviro	shaviro	PROPN
taxlaw-2822	7	20	,	,	PUNCT
taxlaw-2822	7	21	mitchell	mitchell	PROPN
taxlaw-2822	7	22	kane	kane	PROPN
taxlaw-2822	7	23	,	,	PUNCT
taxlaw-2822	7	24	and	and	CCONJ
taxlaw-2822	7	25	alan	alan	PROPN
taxlaw-2822	7	26	sykes	sykes	PROPN
taxlaw-2822	7	27	.	.	PROPN
taxlaw-2822	8	1	134	134	NUM
taxlaw-2822	8	2	columbia	columbia	PROPN
taxlaw-2822	8	3	journal	journal	PROPN
taxlaw-2822	8	4	of	of	ADP
taxlaw-2822	8	5	tax	tax	NOUN
taxlaw-2822	8	6	law	law	NOUN
taxlaw-2822	8	7	[	[	X
taxlaw-2822	8	8	vol.5:133	vol.5:133	PROPN
taxlaw-2822	8	9	i.	i.	PROPN
taxlaw-2822	8	10	consolidation	consolidation	PROPN
taxlaw-2822	8	11	of	of	ADP
taxlaw-2822	8	12	cross	cross	ADJ
taxlaw-2822	8	13	-	-	ADJ
taxlaw-2822	8	14	border	border	ADJ
taxlaw-2822	8	15	profits	profit	NOUN
taxlaw-2822	8	16	and	and	CCONJ
taxlaw-2822	8	17	losses	loss	NOUN
taxlaw-2822	8	18	:	:	PUNCT
taxlaw-2822	8	19	a	a	DET
taxlaw-2822	8	20	game	game	NOUN
taxlaw-2822	8	21	theory	theory	NOUN
taxlaw-2822	8	22	approach	approach	NOUN
taxlaw-2822	8	23	to	to	ADP
taxlaw-2822	8	24	exchange	exchange	NOUN
taxlaw-2822	8	25	of	of	ADP
taxlaw-2822	8	26	global	global	ADJ
taxlaw-2822	8	27	corporate	corporate	ADJ
taxlaw-2822	8	28	tax	tax	NOUN
taxlaw-2822	8	29	information	information	NOUN
taxlaw-2822	8	30	......................................................................................................	......................................................................................................	PUNCT
taxlaw-2822	8	31	135	135	NUM
taxlaw-2822	8	32	ii	ii	NOUN
taxlaw-2822	8	33	.	.	PUNCT
taxlaw-2822	8	34	unilateral	unilateral	ADJ
taxlaw-2822	8	35	tax	tax	NOUN
taxlaw-2822	8	36	strategies	strategy	NOUN
taxlaw-2822	8	37	of	of	ADP
taxlaw-2822	8	38	residence	residence	NOUN
taxlaw-2822	8	39	and	and	CCONJ
taxlaw-2822	8	40	sourcecountries	sourcecountrie	NOUN
taxlaw-2822	8	41	in	in	ADP
taxlaw-2822	8	42	respect	respect	NOUN
taxlaw-2822	8	43	to	to	ADP
taxlaw-2822	8	44	cross	cross	ADJ
taxlaw-2822	8	45	-	-	ADJ
taxlaw-2822	8	46	border	border	ADJ
taxlaw-2822	8	47	profits	profit	NOUN
taxlaw-2822	8	48	and	and	CCONJ
taxlaw-2822	8	49	losses	loss	NOUN
taxlaw-2822	8	50	.....	.....	PUNCT
taxlaw-2822	8	51	145	145	NUM
taxlaw-2822	8	52	iii	iii	NOUN
taxlaw-2822	8	53	.	.	PUNCT
taxlaw-2822	9	1	the	the	DET
taxlaw-2822	9	2	interactions	interaction	NOUN
taxlaw-2822	9	3	of	of	ADP
taxlaw-2822	9	4	unilateral	unilateral	ADJ
taxlaw-2822	9	5	countries	country	NOUN
taxlaw-2822	9	6	'	'	PART
taxlaw-2822	9	7	policies	policy	NOUN
taxlaw-2822	9	8	:	:	PUNCT
taxlaw-2822	9	9	dominant	dominant	ADJ
taxlaw-2822	9	10	strategies	strategy	NOUN
taxlaw-2822	9	11	and	and	CCONJ
taxlaw-2822	9	12	uncooperative	uncooperative	ADJ
taxlaw-2822	9	13	behavior	behavior	NOUN
taxlaw-2822	9	14	........................................	........................................	PUNCT
taxlaw-2822	9	15	150	150	NUM
taxlaw-2822	9	16	iv	iv	NOUN
taxlaw-2822	9	17	.	.	PUNCT
taxlaw-2822	10	1	the	the	DET
taxlaw-2822	10	2	coordination	coordination	NOUN
taxlaw-2822	10	3	of	of	ADP
taxlaw-2822	10	4	residence	residence	NOUN
taxlaw-2822	10	5	and	and	CCONJ
taxlaw-2822	10	6	source	source	NOUN
taxlaw-2822	10	7	countries	country	NOUN
taxlaw-2822	10	8	based	base	VERB
taxlaw-2822	10	9	on	on	ADP
taxlaw-2822	10	10	the	the	DET
taxlaw-2822	10	11	exchange	exchange	NOUN
taxlaw-2822	10	12	of	of	ADP
taxlaw-2822	10	13	global	global	ADJ
taxlaw-2822	10	14	corporate	corporate	ADJ
taxlaw-2822	10	15	tax	tax	NOUN
taxlaw-2822	10	16	information	information	NOUN
taxlaw-2822	10	17	:	:	PUNCT
taxlaw-2822	10	18	the	the	DET
taxlaw-2822	10	19	ccctb	ccctb	NOUN
taxlaw-2822	10	20	model	model	NOUN
taxlaw-2822	10	21	......................................................................................................	......................................................................................................	PROPN
taxlaw-2822	10	22	155	155	NUM
taxlaw-2822	10	23	v.	v.	ADP
taxlaw-2822	10	24	the	the	DET
taxlaw-2822	10	25	extension	extension	NOUN
taxlaw-2822	10	26	of	of	ADP
taxlaw-2822	10	27	the	the	DET
taxlaw-2822	10	28	ccctb	ccctb	NOUN
taxlaw-2822	10	29	as	as	ADP
taxlaw-2822	10	30	a	a	DET
taxlaw-2822	10	31	multilateral	multilateral	ADJ
taxlaw-2822	10	32	treaty	treaty	NOUN
taxlaw-2822	10	33	on	on	ADP
taxlaw-2822	10	34	exchange	exchange	NOUN
taxlaw-2822	10	35	of	of	ADP
taxlaw-2822	10	36	global	global	ADJ
taxlaw-2822	10	37	corporate	corporate	ADJ
taxlaw-2822	10	38	tax	tax	NOUN
taxlaw-2822	10	39	information	information	NOUN
taxlaw-2822	10	40	......................	......................	PUNCT
taxlaw-2822	11	1	160	160	NUM
taxlaw-2822	11	2	2014	2014	NUM
taxlaw-2822	11	3	]	]	PUNCT
taxlaw-2822	11	4	the	the	DET
taxlaw-2822	11	5	use	use	NOUN
taxlaw-2822	11	6	of	of	ADP
taxlaw-2822	11	7	cross	cross	ADJ
taxlaw-2822	11	8	-	-	ADJ
taxlaw-2822	11	9	border	border	ADJ
taxlaw-2822	11	10	corporate	corporate	ADJ
taxlaw-2822	11	11	profits	profit	NOUN
taxlaw-2822	11	12	and	and	CCONJ
taxlaw-2822	11	13	losses	loss	NOUN
taxlaw-2822	11	14	135	135	NUM
taxlaw-2822	11	15	i.	i.	NOUN
taxlaw-2822	11	16	consolidation	consolidation	NOUN
taxlaw-2822	11	17	of	of	ADP
taxlaw-2822	11	18	cross	cross	ADJ
taxlaw-2822	11	19	-	-	ADJ
taxlaw-2822	11	20	border	border	ADJ
taxlaw-2822	11	21	profits	profit	NOUN
taxlaw-2822	11	22	and	and	CCONJ
taxlaw-2822	11	23	losses	loss	NOUN
taxlaw-2822	11	24	:	:	PUNCT
taxlaw-2822	11	25	a	a	DET
taxlaw-2822	11	26	game	game	NOUN
taxlaw-2822	11	27	theory	theory	NOUN
taxlaw-2822	11	28	approach	approach	NOUN
taxlaw-2822	11	29	to	to	ADP
taxlaw-2822	11	30	exchange	exchange	NOUN
taxlaw-2822	11	31	of	of	ADP
taxlaw-2822	11	32	global	global	ADJ
taxlaw-2822	11	33	corporate	corporate	ADJ
taxlaw-2822	11	34	tax	tax	NOUN
taxlaw-2822	11	35	information	information	NOUN
taxlaw-2822	11	36	profits	profit	NOUN
taxlaw-2822	11	37	and	and	CCONJ
taxlaw-2822	11	38	losses	loss	NOUN
taxlaw-2822	11	39	should	should	AUX
taxlaw-2822	11	40	,	,	PUNCT
taxlaw-2822	11	41	in	in	ADP
taxlaw-2822	11	42	theory	theory	NOUN
taxlaw-2822	11	43	,	,	PUNCT
taxlaw-2822	11	44	fall	fall	VERB
taxlaw-2822	11	45	under	under	ADP
taxlaw-2822	11	46	the	the	DET
taxlaw-2822	11	47	tax	tax	NOUN
taxlaw-2822	11	48	jurisdiction	jurisdiction	NOUN
taxlaw-2822	11	49	of	of	ADP
taxlaw-2822	11	50	the	the	DET
taxlaw-2822	11	51	country	country	NOUN
taxlaw-2822	11	52	where	where	SCONJ
taxlaw-2822	11	53	they	they	PRON
taxlaw-2822	11	54	have	have	AUX
taxlaw-2822	11	55	been	be	AUX
taxlaw-2822	11	56	generated	generate	VERB
taxlaw-2822	11	57	.	.	PUNCT
taxlaw-2822	12	1	shifting	shift	VERB
taxlaw-2822	12	2	profits	profit	NOUN
taxlaw-2822	12	3	and	and	CCONJ
taxlaw-2822	12	4	losses	loss	NOUN
taxlaw-2822	12	5	across	across	ADP
taxlaw-2822	12	6	borders	border	NOUN
taxlaw-2822	12	7	through	through	ADP
taxlaw-2822	12	8	purposeful	purposeful	ADJ
taxlaw-2822	12	9	planning	planning	NOUN
taxlaw-2822	12	10	shields	shield	NOUN
taxlaw-2822	12	11	profits	profit	NOUN
taxlaw-2822	12	12	earned	earn	VERB
taxlaw-2822	12	13	in	in	ADP
taxlaw-2822	12	14	high	high	ADJ
taxlaw-2822	12	15	-	-	PUNCT
taxlaw-2822	12	16	tax	tax	NOUN
taxlaw-2822	12	17	jurisdictions	jurisdiction	NOUN
taxlaw-2822	12	18	from	from	ADP
taxlaw-2822	12	19	their	their	PRON
taxlaw-2822	12	20	natural	natural	ADJ
taxlaw-2822	12	21	tax	tax	NOUN
taxlaw-2822	12	22	rates	rate	NOUN
taxlaw-2822	12	23	and	and	CCONJ
taxlaw-2822	12	24	allows	allow	VERB
taxlaw-2822	12	25	losses	loss	NOUN
taxlaw-2822	12	26	to	to	PART
taxlaw-2822	12	27	be	be	AUX
taxlaw-2822	12	28	transferred	transfer	VERB
taxlaw-2822	12	29	and	and	CCONJ
taxlaw-2822	12	30	used	use	VERB
taxlaw-2822	12	31	to	to	PART
taxlaw-2822	12	32	reduce	reduce	VERB
taxlaw-2822	12	33	the	the	DET
taxlaw-2822	12	34	effective	effective	ADJ
taxlaw-2822	12	35	rate	rate	NOUN
taxlaw-2822	12	36	on	on	ADP
taxlaw-2822	12	37	profits	profit	NOUN
taxlaw-2822	12	38	located	locate	VERB
taxlaw-2822	12	39	elsewhere	elsewhere	ADV
taxlaw-2822	12	40	.	.	PUNCT
taxlaw-2822	13	1	this	this	PRON
taxlaw-2822	13	2	is	be	AUX
taxlaw-2822	13	3	one	one	NUM
taxlaw-2822	13	4	of	of	ADP
taxlaw-2822	13	5	the	the	DET
taxlaw-2822	13	6	techniques	technique	NOUN
taxlaw-2822	13	7	that	that	PRON
taxlaw-2822	13	8	lead	lead	VERB
taxlaw-2822	13	9	to	to	ADP
taxlaw-2822	13	10	the	the	DET
taxlaw-2822	13	11	creation	creation	NOUN
taxlaw-2822	13	12	of	of	ADP
taxlaw-2822	13	13	what	what	PRON
taxlaw-2822	13	14	has	have	AUX
taxlaw-2822	13	15	been	be	AUX
taxlaw-2822	13	16	denominated	denominate	VERB
taxlaw-2822	13	17	"	"	PUNCT
taxlaw-2822	13	18	stateless	stateless	NOUN
taxlaw-2822	13	19	income	income	NOUN
taxlaw-2822	13	20	.	.	PUNCT
taxlaw-2822	14	1	"1	"1	NOUN
taxlaw-2822	14	2	an	an	DET
taxlaw-2822	14	3	emerging	emerge	VERB
taxlaw-2822	14	4	international	international	ADJ
taxlaw-2822	14	5	policy	policy	NOUN
taxlaw-2822	14	6	issue	issue	NOUN
taxlaw-2822	14	7	,	,	PUNCT
taxlaw-2822	14	8	the	the	DET
taxlaw-2822	14	9	shifting	shifting	NOUN
taxlaw-2822	14	10	of	of	ADP
taxlaw-2822	14	11	profits	profit	NOUN
taxlaw-2822	14	12	and	and	CCONJ
taxlaw-2822	14	13	losses	loss	NOUN
taxlaw-2822	14	14	prevents	prevent	VERB
taxlaw-2822	14	15	the	the	DET
taxlaw-2822	14	16	attainment	attainment	NOUN
taxlaw-2822	14	17	of	of	ADP
taxlaw-2822	14	18	essential	essential	ADJ
taxlaw-2822	14	19	benchmarks	benchmark	NOUN
taxlaw-2822	14	20	of	of	ADP
taxlaw-2822	14	21	tax	tax	NOUN
taxlaw-2822	14	22	neutrality	neutrality	NOUN
taxlaw-2822	14	23	,	,	PUNCT
taxlaw-2822	14	24	according	accord	VERB
taxlaw-2822	14	25	to	to	ADP
taxlaw-2822	14	26	which	which	DET
taxlaw-2822	14	27	income	income	NOUN
taxlaw-2822	14	28	should	should	AUX
taxlaw-2822	14	29	be	be	AUX
taxlaw-2822	14	30	taxed	tax	VERB
taxlaw-2822	14	31	in	in	ADP
taxlaw-2822	14	32	the	the	DET
taxlaw-2822	14	33	jurisdiction	jurisdiction	NOUN
taxlaw-2822	14	34	where	where	SCONJ
taxlaw-2822	14	35	it	it	PRON
taxlaw-2822	14	36	is	be	AUX
taxlaw-2822	14	37	generated.2	generated.2	PROPN
taxlaw-2822	14	38	the	the	DET
taxlaw-2822	14	39	oecd	oecd	PROPN
taxlaw-2822	14	40	,	,	PUNCT
taxlaw-2822	14	41	in	in	ADP
taxlaw-2822	14	42	a	a	DET
taxlaw-2822	14	43	2011	2011	NUM
taxlaw-2822	14	44	report	report	NOUN
taxlaw-2822	14	45	entitled	entitle	VERB
taxlaw-2822	14	46	“	"	PUNCT
taxlaw-2822	14	47	corporate	corporate	ADJ
taxlaw-2822	14	48	loss	loss	NOUN
taxlaw-2822	14	49	utilization	utilization	NOUN
taxlaw-2822	14	50	through	through	ADP
taxlaw-2822	14	51	aggressive	aggressive	ADJ
taxlaw-2822	14	52	tax	tax	NOUN
taxlaw-2822	14	53	planning	planning	NOUN
taxlaw-2822	14	54	,	,	PUNCT
taxlaw-2822	14	55	”	"	PUNCT
taxlaw-2822	14	56	noted	note	VERB
taxlaw-2822	14	57	that	that	SCONJ
taxlaw-2822	14	58	due	due	ADP
taxlaw-2822	14	59	to	to	ADP
taxlaw-2822	14	60	the	the	DET
taxlaw-2822	14	61	recent	recent	ADJ
taxlaw-2822	14	62	financial	financial	ADJ
taxlaw-2822	14	63	and	and	CCONJ
taxlaw-2822	14	64	economic	economic	ADJ
taxlaw-2822	14	65	crisis	crisis	NOUN
taxlaw-2822	14	66	,	,	PUNCT
taxlaw-2822	14	67	global	global	ADJ
taxlaw-2822	14	68	corporate	corporate	ADJ
taxlaw-2822	14	69	losses	loss	NOUN
taxlaw-2822	14	70	have	have	AUX
taxlaw-2822	14	71	become	become	VERB
taxlaw-2822	14	72	enormous.3	enormous.3	PROPN
taxlaw-2822	14	73	in	in	ADP
taxlaw-2822	14	74	a	a	DET
taxlaw-2822	14	75	subsequent	subsequent	ADJ
taxlaw-2822	14	76	2013	2013	NUM
taxlaw-2822	14	77	report	report	NOUN
taxlaw-2822	14	78	,	,	PUNCT
taxlaw-2822	14	79	it	it	PRON
taxlaw-2822	14	80	provided	provide	VERB
taxlaw-2822	14	81	a	a	DET
taxlaw-2822	14	82	definition	definition	NOUN
taxlaw-2822	14	83	of	of	ADP
taxlaw-2822	14	84	"	"	PUNCT
taxlaw-2822	14	85	base	base	NOUN
taxlaw-2822	14	86	erosion	erosion	NOUN
taxlaw-2822	14	87	and	and	CCONJ
taxlaw-2822	14	88	profit	profit	NOUN
taxlaw-2822	14	89	shifting	shifting	NOUN
taxlaw-2822	14	90	"	"	PUNCT
taxlaw-2822	14	91	(	(	PUNCT
taxlaw-2822	14	92	beps	beps	PROPN
taxlaw-2822	14	93	)	)	PUNCT
taxlaw-2822	14	94	,	,	PUNCT
taxlaw-2822	14	95	4	4	NUM
taxlaw-2822	14	96	an	an	DET
taxlaw-2822	14	97	even	even	ADV
taxlaw-2822	14	98	wider	wide	ADJ
taxlaw-2822	14	99	phenomenon	phenomenon	NOUN
taxlaw-2822	14	100	which	which	PRON
taxlaw-2822	14	101	has	have	AUX
taxlaw-2822	14	102	attracted	attract	VERB
taxlaw-2822	14	103	the	the	DET
taxlaw-2822	14	104	attention	attention	NOUN
taxlaw-2822	14	105	of	of	ADP
taxlaw-2822	14	106	governments5	governments5	PROPN
taxlaw-2822	14	107	and	and	CCONJ
taxlaw-2822	14	108	the	the	DET
taxlaw-2822	14	109	eu.6	eu.6	PROPN
taxlaw-2822	14	110	this	this	PRON
taxlaw-2822	14	111	recently	recently	ADV
taxlaw-2822	14	112	escalated	escalate	VERB
taxlaw-2822	14	113	in	in	ADP
taxlaw-2822	14	114	major	major	ADJ
taxlaw-2822	14	115	1	1	NUM
taxlaw-2822	14	116	"	"	PUNCT
taxlaw-2822	14	117	stateless	stateless	NOUN
taxlaw-2822	14	118	income	income	NOUN
taxlaw-2822	14	119	"	"	PUNCT
taxlaw-2822	14	120	has	have	AUX
taxlaw-2822	14	121	been	be	AUX
taxlaw-2822	14	122	defined	define	VERB
taxlaw-2822	14	123	as	as	ADP
taxlaw-2822	14	124	income	income	NOUN
taxlaw-2822	14	125	that	that	PRON
taxlaw-2822	14	126	is	be	AUX
taxlaw-2822	14	127	"	"	PUNCT
taxlaw-2822	14	128	derived	derive	VERB
taxlaw-2822	14	129	for	for	ADP
taxlaw-2822	14	130	tax	tax	NOUN
taxlaw-2822	14	131	purposes	purpose	NOUN
taxlaw-2822	14	132	by	by	ADP
taxlaw-2822	14	133	a	a	DET
taxlaw-2822	14	134	multinational	multinational	ADJ
taxlaw-2822	14	135	group	group	NOUN
taxlaw-2822	14	136	from	from	ADP
taxlaw-2822	14	137	business	business	NOUN
taxlaw-2822	14	138	activities	activity	NOUN
taxlaw-2822	14	139	in	in	ADP
taxlaw-2822	14	140	a	a	DET
taxlaw-2822	14	141	country	country	NOUN
taxlaw-2822	14	142	other	other	ADJ
taxlaw-2822	14	143	than	than	ADP
taxlaw-2822	14	144	the	the	DET
taxlaw-2822	14	145	domicile	domicile	NOUN
taxlaw-2822	14	146	of	of	ADP
taxlaw-2822	14	147	the	the	DET
taxlaw-2822	14	148	group	group	NOUN
taxlaw-2822	14	149	’s	’s	PART
taxlaw-2822	14	150	ultimate	ultimate	ADJ
taxlaw-2822	14	151	parent	parent	NOUN
taxlaw-2822	14	152	company	company	NOUN
taxlaw-2822	14	153	,	,	PUNCT
taxlaw-2822	14	154	but	but	CCONJ
taxlaw-2822	14	155	which	which	PRON
taxlaw-2822	14	156	is	be	AUX
taxlaw-2822	14	157	subject	subject	ADJ
taxlaw-2822	14	158	to	to	ADP
taxlaw-2822	14	159	tax	tax	NOUN
taxlaw-2822	14	160	only	only	ADV
taxlaw-2822	14	161	in	in	ADP
taxlaw-2822	14	162	a	a	DET
taxlaw-2822	14	163	jurisdiction	jurisdiction	NOUN
taxlaw-2822	14	164	that	that	PRON
taxlaw-2822	14	165	is	be	AUX
taxlaw-2822	14	166	not	not	PART
taxlaw-2822	14	167	the	the	DET
taxlaw-2822	14	168	location	location	NOUN
taxlaw-2822	14	169	of	of	ADP
taxlaw-2822	14	170	the	the	DET
taxlaw-2822	14	171	customers	customer	NOUN
taxlaw-2822	14	172	or	or	CCONJ
taxlaw-2822	14	173	the	the	DET
taxlaw-2822	14	174	factors	factor	NOUN
taxlaw-2822	14	175	of	of	ADP
taxlaw-2822	14	176	production	production	NOUN
taxlaw-2822	14	177	through	through	ADP
taxlaw-2822	14	178	which	which	PRON
taxlaw-2822	14	179	the	the	DET
taxlaw-2822	14	180	income	income	NOUN
taxlaw-2822	14	181	was	be	AUX
taxlaw-2822	14	182	derived	derive	VERB
taxlaw-2822	14	183	,	,	PUNCT
taxlaw-2822	14	184	and	and	CCONJ
taxlaw-2822	14	185	is	be	AUX
taxlaw-2822	14	186	not	not	PART
taxlaw-2822	14	187	the	the	DET
taxlaw-2822	14	188	domicile	domicile	NOUN
taxlaw-2822	14	189	of	of	ADP
taxlaw-2822	14	190	the	the	DET
taxlaw-2822	14	191	group	group	NOUN
taxlaw-2822	14	192	’s	’s	PART
taxlaw-2822	14	193	parent	parent	NOUN
taxlaw-2822	14	194	company	company	NOUN
taxlaw-2822	14	195	.	.	PUNCT
taxlaw-2822	14	196	"	"	PUNCT
taxlaw-2822	15	1	edward	edward	PROPN
taxlaw-2822	15	2	d.	d.	PROPN
taxlaw-2822	15	3	kleinbard	kleinbard	PROPN
taxlaw-2822	15	4	,	,	PUNCT
taxlaw-2822	15	5	stateless	stateless	NOUN
taxlaw-2822	15	6	income	income	NOUN
taxlaw-2822	15	7	,	,	PUNCT
taxlaw-2822	15	8	11	11	NUM
taxlaw-2822	15	9	fla	fla	NOUN
taxlaw-2822	15	10	.	.	PUNCT
taxlaw-2822	16	1	tax	tax	PROPN
taxlaw-2822	16	2	rev	rev	PROPN
taxlaw-2822	16	3	.	.	PROPN
taxlaw-2822	16	4	699	699	NUM
taxlaw-2822	16	5	,	,	PUNCT
taxlaw-2822	16	6	701	701	NUM
taxlaw-2822	16	7	(	(	PUNCT
taxlaw-2822	16	8	2011	2011	NUM
taxlaw-2822	16	9	)	)	PUNCT
taxlaw-2822	16	10	.	.	PUNCT
taxlaw-2822	17	1	2	2	NUM
taxlaw-2822	17	2	see	see	VERB
taxlaw-2822	17	3	,	,	PUNCT
taxlaw-2822	17	4	e.g.	e.g.	ADV
taxlaw-2822	17	5	,	,	PUNCT
taxlaw-2822	17	6	fadi	fadi	PROPN
taxlaw-2822	17	7	shaheen	shaheen	PROPN
taxlaw-2822	17	8	,	,	PUNCT
taxlaw-2822	17	9	international	international	ADJ
taxlaw-2822	17	10	tax	tax	NOUN
taxlaw-2822	17	11	neutrality	neutrality	NOUN
taxlaw-2822	17	12	:	:	PUNCT
taxlaw-2822	17	13	reconsiderations	reconsideration	NOUN
taxlaw-2822	17	14	,	,	PUNCT
taxlaw-2822	17	15	27	27	NUM
taxlaw-2822	17	16	va	va	NOUN
taxlaw-2822	17	17	.	.	PUNCT
taxlaw-2822	17	18	tax	tax	PROPN
taxlaw-2822	17	19	rev	rev	PROPN
taxlaw-2822	17	20	.	.	PROPN
taxlaw-2822	17	21	203	203	NUM
taxlaw-2822	17	22	,	,	PUNCT
taxlaw-2822	17	23	211	211	NUM
taxlaw-2822	17	24	,	,	PUNCT
taxlaw-2822	17	25	213‒14	213‒14	NUM
taxlaw-2822	17	26	(	(	PUNCT
taxlaw-2822	17	27	2007	2007	NUM
taxlaw-2822	17	28	)	)	PUNCT
taxlaw-2822	17	29	(	(	PUNCT
taxlaw-2822	17	30	surveying	survey	VERB
taxlaw-2822	17	31	and	and	CCONJ
taxlaw-2822	17	32	evaluating	evaluate	VERB
taxlaw-2822	17	33	various	various	ADJ
taxlaw-2822	17	34	theories	theory	NOUN
taxlaw-2822	17	35	of	of	ADP
taxlaw-2822	17	36	tax	tax	NOUN
taxlaw-2822	17	37	neutrality	neutrality	NOUN
taxlaw-2822	17	38	and	and	CCONJ
taxlaw-2822	17	39	proposing	propose	VERB
taxlaw-2822	17	40	best	well	ADV
taxlaw-2822	17	41	satisfying	satisfying	ADJ
taxlaw-2822	17	42	capital	capital	NOUN
taxlaw-2822	17	43	export	export	NOUN
taxlaw-2822	17	44	neutrality	neutrality	NOUN
taxlaw-2822	17	45	)	)	PUNCT
taxlaw-2822	17	46	;	;	PUNCT
taxlaw-2822	17	47	joel	joel	PROPN
taxlaw-2822	17	48	slemrod	slemrod	PROPN
taxlaw-2822	17	49	,	,	PUNCT
taxlaw-2822	17	50	location	location	NOUN
taxlaw-2822	17	51	,	,	PUNCT
taxlaw-2822	17	52	(	(	PUNCT
taxlaw-2822	17	53	real	real	ADJ
taxlaw-2822	17	54	)	)	PUNCT
taxlaw-2822	17	55	location	location	NOUN
taxlaw-2822	17	56	,	,	PUNCT
taxlaw-2822	17	57	(	(	PUNCT
taxlaw-2822	17	58	tax	tax	NOUN
taxlaw-2822	17	59	)	)	PUNCT
taxlaw-2822	17	60	location	location	NOUN
taxlaw-2822	17	61	:	:	PUNCT
taxlaw-2822	17	62	an	an	DET
taxlaw-2822	17	63	essay	essay	NOUN
taxlaw-2822	17	64	on	on	ADP
taxlaw-2822	17	65	mobility	mobility	NOUN
taxlaw-2822	17	66	’s	’s	PART
taxlaw-2822	17	67	place	place	NOUN
taxlaw-2822	17	68	in	in	ADP
taxlaw-2822	17	69	optimal	optimal	ADJ
taxlaw-2822	17	70	taxation	taxation	NOUN
taxlaw-2822	17	71	,	,	PUNCT
taxlaw-2822	17	72	63	63	NUM
taxlaw-2822	17	73	nat’l	nat’l	NOUN
taxlaw-2822	17	74	tax	tax	NOUN
taxlaw-2822	17	75	j.	j.	PROPN
taxlaw-2822	17	76	843	843	NUM
taxlaw-2822	17	77	,	,	PUNCT
taxlaw-2822	17	78	844	844	NUM
taxlaw-2822	17	79	(	(	PUNCT
taxlaw-2822	17	80	2010	2010	NUM
taxlaw-2822	17	81	)	)	PUNCT
taxlaw-2822	17	82	(	(	PUNCT
taxlaw-2822	17	83	examining	examine	VERB
taxlaw-2822	17	84	the	the	DET
taxlaw-2822	17	85	nature	nature	NOUN
taxlaw-2822	17	86	and	and	CCONJ
taxlaw-2822	17	87	proper	proper	ADJ
taxlaw-2822	17	88	role	role	NOUN
taxlaw-2822	17	89	of	of	ADP
taxlaw-2822	17	90	mobility	mobility	NOUN
taxlaw-2822	17	91	in	in	ADP
taxlaw-2822	17	92	optimal	optimal	ADJ
taxlaw-2822	17	93	taxation	taxation	NOUN
taxlaw-2822	17	94	)	)	PUNCT
taxlaw-2822	17	95	;	;	PUNCT
taxlaw-2822	17	96	george	george	PROPN
taxlaw-2822	17	97	r.	r.	PROPN
taxlaw-2822	17	98	zodrow	zodrow	PROPN
taxlaw-2822	17	99	,	,	PUNCT
taxlaw-2822	17	100	capital	capital	NOUN
taxlaw-2822	17	101	mobility	mobility	NOUN
taxlaw-2822	17	102	and	and	CCONJ
taxlaw-2822	17	103	capital	capital	NOUN
taxlaw-2822	17	104	tax	tax	NOUN
taxlaw-2822	17	105	competition	competition	NOUN
taxlaw-2822	17	106	,	,	PUNCT
taxlaw-2822	17	107	63	63	NUM
taxlaw-2822	17	108	nat’l	nat’l	NOUN
taxlaw-2822	17	109	tax	tax	NOUN
taxlaw-2822	17	110	j.	j.	PROPN
taxlaw-2822	17	111	865	865	NUM
taxlaw-2822	17	112	,	,	PUNCT
taxlaw-2822	17	113	881	881	NUM
taxlaw-2822	17	114	(	(	PUNCT
taxlaw-2822	17	115	2010	2010	NUM
taxlaw-2822	17	116	)	)	PUNCT
taxlaw-2822	17	117	(	(	PUNCT
taxlaw-2822	17	118	exploring	explore	VERB
taxlaw-2822	17	119	the	the	DET
taxlaw-2822	17	120	extent	extent	NOUN
taxlaw-2822	17	121	of	of	ADP
taxlaw-2822	17	122	tax	tax	NOUN
taxlaw-2822	17	123	competition	competition	NOUN
taxlaw-2822	17	124	for	for	ADP
taxlaw-2822	17	125	mobile	mobile	ADJ
taxlaw-2822	17	126	capital	capital	NOUN
taxlaw-2822	17	127	)	)	PUNCT
taxlaw-2822	17	128	.	.	PUNCT
taxlaw-2822	18	1	3	3	NUM
taxlaw-2822	18	2	organization	organization	NOUN
taxlaw-2822	18	3	for	for	ADP
taxlaw-2822	18	4	economic	economic	ADJ
taxlaw-2822	18	5	co	co	NOUN
taxlaw-2822	18	6	-	-	NOUN
taxlaw-2822	18	7	operation	operation	NOUN
taxlaw-2822	18	8	and	and	CCONJ
taxlaw-2822	18	9	development	development	NOUN
taxlaw-2822	18	10	(	(	PUNCT
taxlaw-2822	18	11	"	"	PUNCT
taxlaw-2822	18	12	oecd	oecd	PROPN
taxlaw-2822	18	13	"	"	PUNCT
taxlaw-2822	18	14	)	)	PUNCT
taxlaw-2822	18	15	,	,	PUNCT
taxlaw-2822	18	16	corporate	corporate	ADJ
taxlaw-2822	18	17	loss	loss	NOUN
taxlaw-2822	18	18	utilisation	utilisation	NOUN
taxlaw-2822	18	19	through	through	ADP
taxlaw-2822	18	20	aggressive	aggressive	ADJ
taxlaw-2822	18	21	tax	tax	NOUN
taxlaw-2822	18	22	planning	planning	NOUN
taxlaw-2822	18	23	(	(	PUNCT
taxlaw-2822	18	24	paris	paris	PROPN
taxlaw-2822	18	25	,	,	PUNCT
taxlaw-2822	18	26	2011	2011	NUM
taxlaw-2822	18	27	)	)	PUNCT
taxlaw-2822	18	28	(	(	PUNCT
taxlaw-2822	18	29	exploring	explore	VERB
taxlaw-2822	18	30	the	the	DET
taxlaw-2822	18	31	strategic	strategic	ADJ
taxlaw-2822	18	32	use	use	NOUN
taxlaw-2822	18	33	of	of	ADP
taxlaw-2822	18	34	corporate	corporate	ADJ
taxlaw-2822	18	35	losses	loss	NOUN
taxlaw-2822	18	36	,	,	PUNCT
taxlaw-2822	18	37	how	how	SCONJ
taxlaw-2822	18	38	such	such	ADJ
taxlaw-2822	18	39	strategies	strategy	NOUN
taxlaw-2822	18	40	can	can	AUX
taxlaw-2822	18	41	frustrate	frustrate	VERB
taxlaw-2822	18	42	the	the	DET
taxlaw-2822	18	43	purposes	purpose	NOUN
taxlaw-2822	18	44	of	of	ADP
taxlaw-2822	18	45	legislators	legislator	NOUN
taxlaw-2822	18	46	,	,	PUNCT
taxlaw-2822	18	47	and	and	CCONJ
taxlaw-2822	18	48	giving	give	VERB
taxlaw-2822	18	49	recommendations	recommendation	NOUN
taxlaw-2822	18	50	for	for	ADP
taxlaw-2822	18	51	tax	tax	NOUN
taxlaw-2822	18	52	administrators	administrator	NOUN
taxlaw-2822	18	53	and	and	CCONJ
taxlaw-2822	18	54	tax	tax	NOUN
taxlaw-2822	18	55	policy	policy	NOUN
taxlaw-2822	18	56	officials	official	NOUN
taxlaw-2822	18	57	)	)	PUNCT
taxlaw-2822	18	58	.	.	PUNCT
taxlaw-2822	19	1	see	see	VERB
taxlaw-2822	19	2	also	also	ADV
taxlaw-2822	19	3	d.r	d.r	PROPN
taxlaw-2822	19	4	.	.	PROPN
taxlaw-2822	19	5	post	post	PROPN
taxlaw-2822	19	6	&	&	CCONJ
taxlaw-2822	19	7	kelly	kelly	PROPN
taxlaw-2822	19	8	stals	stals	PROPN
taxlaw-2822	19	9	,	,	PUNCT
taxlaw-2822	19	10	the	the	DET
taxlaw-2822	19	11	tax	tax	NOUN
taxlaw-2822	19	12	treatment	treatment	NOUN
taxlaw-2822	19	13	of	of	ADP
taxlaw-2822	19	14	corporate	corporate	ADJ
taxlaw-2822	19	15	losses	loss	NOUN
taxlaw-2822	19	16	:	:	PUNCT
taxlaw-2822	19	17	a	a	DET
taxlaw-2822	19	18	comparative	comparative	ADJ
taxlaw-2822	19	19	study	study	NOUN
taxlaw-2822	19	20	,	,	PUNCT
taxlaw-2822	19	21	40	40	NUM
taxlaw-2822	19	22	intertax	intertax	NOUN
taxlaw-2822	19	23	232	232	NUM
taxlaw-2822	19	24	(	(	PUNCT
taxlaw-2822	19	25	2012	2012	NUM
taxlaw-2822	19	26	)	)	PUNCT
taxlaw-2822	19	27	(	(	PUNCT
taxlaw-2822	19	28	detailing	detail	VERB
taxlaw-2822	19	29	a	a	DET
taxlaw-2822	19	30	50	50	NUM
taxlaw-2822	19	31	country	country	NOUN
taxlaw-2822	19	32	survey	survey	NOUN
taxlaw-2822	19	33	concerning	concern	VERB
taxlaw-2822	19	34	the	the	DET
taxlaw-2822	19	35	tax	tax	NOUN
taxlaw-2822	19	36	treatment	treatment	NOUN
taxlaw-2822	19	37	of	of	ADP
taxlaw-2822	19	38	corporate	corporate	ADJ
taxlaw-2822	19	39	losses	loss	NOUN
taxlaw-2822	19	40	and	and	CCONJ
taxlaw-2822	19	41	responding	respond	VERB
taxlaw-2822	19	42	to	to	ADP
taxlaw-2822	19	43	the	the	DET
taxlaw-2822	19	44	oecd	oecd	PROPN
taxlaw-2822	19	45	report	report	NOUN
taxlaw-2822	19	46	regarding	regard	VERB
taxlaw-2822	19	47	the	the	DET
taxlaw-2822	19	48	use	use	NOUN
taxlaw-2822	19	49	of	of	ADP
taxlaw-2822	19	50	aggressive	aggressive	ADJ
taxlaw-2822	19	51	tax	tax	NOUN
taxlaw-2822	19	52	planning	planning	NOUN
taxlaw-2822	19	53	to	to	PART
taxlaw-2822	19	54	use	use	VERB
taxlaw-2822	19	55	corporate	corporate	ADJ
taxlaw-2822	19	56	losses	loss	NOUN
taxlaw-2822	19	57	)	)	PUNCT
taxlaw-2822	19	58	.	.	PUNCT
taxlaw-2822	20	1	4	4	NUM
taxlaw-2822	20	2	for	for	ADP
taxlaw-2822	20	3	the	the	DET
taxlaw-2822	20	4	definition	definition	NOUN
taxlaw-2822	20	5	of	of	ADP
taxlaw-2822	20	6	"	"	PUNCT
taxlaw-2822	20	7	base	base	NOUN
taxlaw-2822	20	8	erosion	erosion	NOUN
taxlaw-2822	20	9	and	and	CCONJ
taxlaw-2822	20	10	profit	profit	NOUN
taxlaw-2822	20	11	shifting	shifting	NOUN
taxlaw-2822	20	12	,	,	PUNCT
taxlaw-2822	20	13	"	"	PUNCT
taxlaw-2822	20	14	see	see	VERB
taxlaw-2822	20	15	oecd	oecd	PROPN
taxlaw-2822	20	16	,	,	PUNCT
taxlaw-2822	20	17	addressing	address	VERB
taxlaw-2822	20	18	base	base	NOUN
taxlaw-2822	20	19	erosion	erosion	NOUN
taxlaw-2822	20	20	and	and	CCONJ
taxlaw-2822	20	21	profit	profit	NOUN
taxlaw-2822	20	22	shifting	shifting	NOUN
taxlaw-2822	20	23	,	,	PUNCT
taxlaw-2822	20	24	paris	paris	PROPN
taxlaw-2822	20	25	,	,	PUNCT
taxlaw-2822	20	26	2013	2013	NUM
taxlaw-2822	20	27	.	.	PUNCT
taxlaw-2822	21	1	see	see	VERB
taxlaw-2822	21	2	also	also	ADV
taxlaw-2822	21	3	kimberly	kimberly	PROPN
taxlaw-2822	21	4	a.	a.	PROPN
taxlaw-2822	21	5	clausing	clausing	PROPN
taxlaw-2822	21	6	,	,	PUNCT
taxlaw-2822	21	7	the	the	DET
taxlaw-2822	21	8	revenue	revenue	NOUN
taxlaw-2822	21	9	effects	effect	NOUN
taxlaw-2822	21	10	of	of	ADP
taxlaw-2822	21	11	multinational	multinational	ADJ
taxlaw-2822	21	12	firm	firm	ADJ
taxlaw-2822	21	13	income	income	NOUN
taxlaw-2822	21	14	shifting	shifting	NOUN
taxlaw-2822	21	15	,	,	PUNCT
taxlaw-2822	21	16	tax	tax	NOUN
taxlaw-2822	21	17	notes	note	NOUN
taxlaw-2822	21	18	1580‒1586	1580‒1586	NUM
taxlaw-2822	21	19	(	(	PUNCT
taxlaw-2822	21	20	2011	2011	NUM
taxlaw-2822	21	21	)	)	PUNCT
taxlaw-2822	21	22	;	;	PUNCT
taxlaw-2822	21	23	dhammika	dhammika	PROPN
taxlaw-2822	21	24	dharmapala	dharmapala	PROPN
taxlaw-2822	21	25	&	&	CCONJ
taxlaw-2822	21	26	nadine	nadine	PROPN
taxlaw-2822	21	27	riedel	riedel	PROPN
taxlaw-2822	21	28	,	,	PUNCT
taxlaw-2822	21	29	earnings	earning	NOUN
taxlaw-2822	21	30	shocks	shock	NOUN
taxlaw-2822	21	31	and	and	CCONJ
taxlaw-2822	21	32	tax	tax	NOUN
taxlaw-2822	21	33	-	-	PUNCT
taxlaw-2822	21	34	motivated	motivate	VERB
taxlaw-2822	21	35	income	income	NOUN
taxlaw-2822	21	36	-	-	PUNCT
taxlaw-2822	21	37	shifting	shifting	NOUN
taxlaw-2822	21	38	:	:	PUNCT
taxlaw-2822	21	39	evidence	evidence	NOUN
taxlaw-2822	21	40	from	from	ADP
taxlaw-2822	21	41	european	european	ADJ
taxlaw-2822	21	42	multinationals	multinational	NOUN
taxlaw-2822	21	43	,	,	PUNCT
taxlaw-2822	21	44	97	97	NUM
taxlaw-2822	21	45	j.	j.	PROPN
taxlaw-2822	21	46	pub	pub	PROPN
taxlaw-2822	21	47	.	.	PUNCT
taxlaw-2822	22	1	econ	econ	PROPN
taxlaw-2822	22	2	.	.	PUNCT
taxlaw-2822	23	1	95‒107	95‒107	PROPN
taxlaw-2822	23	2	(	(	PUNCT
taxlaw-2822	23	3	2013	2013	NUM
taxlaw-2822	23	4	)	)	PUNCT
taxlaw-2822	23	5	;	;	PUNCT
taxlaw-2822	23	6	clement	clement	PROPN
taxlaw-2822	23	7	fuest	fuest	PROPN
taxlaw-2822	23	8	&	&	CCONJ
taxlaw-2822	23	9	nadine	nadine	PROPN
taxlaw-2822	23	10	riedel	riedel	PROPN
taxlaw-2822	23	11	,	,	PUNCT
taxlaw-2822	23	12	tax	tax	NOUN
taxlaw-2822	23	13	evasion	evasion	NOUN
taxlaw-2822	23	14	and	and	CCONJ
taxlaw-2822	23	15	tax	tax	NOUN
taxlaw-2822	23	16	avoidance	avoidance	NOUN
taxlaw-2822	23	17	in	in	ADP
taxlaw-2822	23	18	developing	develop	VERB
taxlaw-2822	23	19	countries	country	NOUN
taxlaw-2822	23	20	:	:	PUNCT
taxlaw-2822	23	21	the	the	DET
taxlaw-2822	23	22	role	role	NOUN
taxlaw-2822	23	23	of	of	ADP
taxlaw-2822	23	24	international	international	ADJ
taxlaw-2822	23	25	profit	profit	NOUN
taxlaw-2822	23	26	shifting	shift	VERB
taxlaw-2822	23	27	(	(	PUNCT
taxlaw-2822	23	28	oxford	oxford	PROPN
taxlaw-2822	23	29	university	university	NOUN
taxlaw-2822	23	30	centre	centre	NOUN
taxlaw-2822	23	31	for	for	ADP
taxlaw-2822	23	32	business	business	NOUN
taxlaw-2822	23	33	taxation	taxation	NOUN
taxlaw-2822	23	34	,	,	PUNCT
taxlaw-2822	23	35	working	work	VERB
taxlaw-2822	23	36	paper	paper	NOUN
taxlaw-2822	23	37	10/12	10/12	PROPN
taxlaw-2822	23	38	,	,	PUNCT
taxlaw-2822	23	39	june	june	PROPN
taxlaw-2822	23	40	2010	2010	NUM
taxlaw-2822	23	41	)	)	PUNCT
taxlaw-2822	23	42	,	,	PUNCT
taxlaw-2822	23	43	available	available	ADJ
taxlaw-2822	23	44	at	at	ADP
taxlaw-2822	23	45	http://eureka.bodleian.ox.ac.uk/3257/1/wp1012.pdf	http://eureka.bodleian.ox.ac.uk/3257/1/wp1012.pdf	PROPN
taxlaw-2822	23	46	.	.	PUNCT
taxlaw-2822	24	1	5	5	NUM
taxlaw-2822	24	2	see	see	VERB
taxlaw-2822	24	3	,	,	PUNCT
taxlaw-2822	24	4	e.g.	e.g.	ADV
taxlaw-2822	24	5	,	,	PUNCT
taxlaw-2822	24	6	the	the	DET
taxlaw-2822	24	7	rt	rt	PROPN
taxlaw-2822	24	8	hon	hon	PROPN
taxlaw-2822	24	9	george	george	PROPN
taxlaw-2822	24	10	osborne	osborne	PROPN
taxlaw-2822	24	11	mp	mp	PROPN
taxlaw-2822	24	12	,	,	PUNCT
taxlaw-2822	24	13	chancellor	chancellor	NOUN
taxlaw-2822	24	14	of	of	ADP
taxlaw-2822	24	15	the	the	DET
taxlaw-2822	24	16	exchequer	exchequer	NOUN
taxlaw-2822	24	17	,	,	PUNCT
taxlaw-2822	24	18	hm	hm	INTJ
taxlaw-2822	24	19	treasury	treasury	PROPN
taxlaw-2822	24	20	,	,	PUNCT
taxlaw-2822	24	21	britain	britain	PROPN
taxlaw-2822	24	22	and	and	CCONJ
taxlaw-2822	24	23	germany	germany	PROPN
taxlaw-2822	24	24	call	call	NOUN
taxlaw-2822	24	25	for	for	ADP
taxlaw-2822	24	26	international	international	ADJ
taxlaw-2822	24	27	action	action	NOUN
taxlaw-2822	24	28	to	to	PART
taxlaw-2822	24	29	strengthen	strengthen	VERB
taxlaw-2822	24	30	tax	tax	NOUN
taxlaw-2822	24	31	standards	standard	NOUN
taxlaw-2822	24	32	(	(	PUNCT
taxlaw-2822	24	33	nov	nov	PROPN
taxlaw-2822	24	34	.	.	PROPN
taxlaw-2822	24	35	5	5	NUM
taxlaw-2822	24	36	,	,	PUNCT
taxlaw-2822	24	37	2012	2012	NUM
taxlaw-2822	24	38	)	)	PUNCT
taxlaw-2822	24	39	,	,	PUNCT
taxlaw-2822	24	40	available	available	ADJ
taxlaw-2822	24	41	at	at	ADP
taxlaw-2822	24	42	https://www.gov.uk/government/speeches/statement-by-the-chancellor-of-the-exchequer-rt-hon-georgeosborne-mp-britain-germany-call-for-international-action-to-strengthen-tax-standards	https://www.gov.uk/government/speeches/statement-by-the-chancellor-of-the-exchequer-rt-hon-georgeosborne-mp-britain-germany-call-for-international-action-to-strengthen-tax-standard	NOUN
taxlaw-2822	24	43	.	.	PUNCT
taxlaw-2822	25	1	in	in	ADP
taxlaw-2822	25	2	that	that	DET
taxlaw-2822	25	3	statement	statement	NOUN
taxlaw-2822	26	1	german	german	ADJ
taxlaw-2822	26	2	finance	finance	PROPN
taxlaw-2822	26	3	minister	minister	PROPN
taxlaw-2822	26	4	wolfgang	wolfgang	PROPN
taxlaw-2822	26	5	schäuble	schäuble	ADJ
taxlaw-2822	26	6	and	and	CCONJ
taxlaw-2822	26	7	british	british	ADJ
taxlaw-2822	26	8	chancellor	chancellor	PROPN
taxlaw-2822	26	9	of	of	ADP
taxlaw-2822	26	10	the	the	DET
taxlaw-2822	26	11	exchequer	exchequer	PROPN
taxlaw-2822	26	12	george	george	PROPN
taxlaw-2822	26	13	osborne	osborne	PROPN
taxlaw-2822	26	14	have	have	AUX
taxlaw-2822	26	15	called	call	VERB
taxlaw-2822	26	16	on	on	ADP
taxlaw-2822	26	17	the	the	DET
taxlaw-2822	26	18	g20	g20	NOUN
taxlaw-2822	26	19	countries	country	NOUN
taxlaw-2822	26	20	to	to	PART
taxlaw-2822	26	21	coordinate	coordinate	VERB
taxlaw-2822	26	22	efforts	effort	NOUN
taxlaw-2822	26	23	to	to	PART
taxlaw-2822	26	24	prevent	prevent	VERB
taxlaw-2822	26	25	profit	profit	NOUN
taxlaw-2822	26	26	shifting	shift	VERB
taxlaw-2822	26	27	by	by	ADP
taxlaw-2822	26	28	companies	company	NOUN
taxlaw-2822	26	29	of	of	ADP
taxlaw-2822	26	30	all	all	DET
taxlaw-2822	26	31	nationalities	nationality	NOUN
taxlaw-2822	26	32	and	and	CCONJ
taxlaw-2822	26	33	to	to	PART
taxlaw-2822	26	34	protect	protect	VERB
taxlaw-2822	26	35	the	the	DET
taxlaw-2822	26	36	global	global	ADJ
taxlaw-2822	26	37	corporate	corporate	ADJ
taxlaw-2822	26	38	tax	tax	NOUN
taxlaw-2822	26	39	base	base	NOUN
taxlaw-2822	26	40	.	.	PUNCT
taxlaw-2822	27	1	i	i	PRON
taxlaw-2822	27	2	d.	d.	PROPN
taxlaw-2822	27	3	the	the	DET
taxlaw-2822	27	4	same	same	ADJ
taxlaw-2822	27	5	issues	issue	NOUN
taxlaw-2822	27	6	were	be	AUX
taxlaw-2822	27	7	discussed	discuss	VERB
taxlaw-2822	27	8	at	at	ADP
taxlaw-2822	27	9	the	the	DET
taxlaw-2822	27	10	2012	2012	NUM
taxlaw-2822	27	11	g20	g20	NOUN
taxlaw-2822	27	12	los	los	PROPN
taxlaw-2822	27	13	cabos	cabos	PROPN
taxlaw-2822	27	14	summit	summit	PROPN
taxlaw-2822	27	15	.	.	PUNCT
taxlaw-2822	28	1	group	group	NOUN
taxlaw-2822	28	2	of	of	ADP
taxlaw-2822	28	3	twenty	twenty	NUM
taxlaw-2822	28	4	(	(	PUNCT
taxlaw-2822	28	5	"	"	PUNCT
taxlaw-2822	28	6	g20	g20	NOUN
taxlaw-2822	28	7	"	"	PUNCT
taxlaw-2822	28	8	)	)	PUNCT
taxlaw-2822	28	9	,	,	PUNCT
taxlaw-2822	28	10	los	los	PROPN
taxlaw-2822	28	11	cabos	cabos	PROPN
taxlaw-2822	28	12	summit	summit	NOUN
taxlaw-2822	28	13	leader	leader	NOUN
taxlaw-2822	28	14	’s	’s	PART
taxlaw-2822	28	15	declaration	declaration	NOUN
taxlaw-2822	28	16	,	,	PUNCT
taxlaw-2822	28	17	(	(	PUNCT
taxlaw-2822	28	18	jun	jun	PROPN
taxlaw-2822	28	19	.	.	PROPN
taxlaw-2822	28	20	19	19	NUM
taxlaw-2822	28	21	,	,	PUNCT
taxlaw-2822	28	22	2012	2012	NUM
taxlaw-2822	28	23	)	)	PUNCT
taxlaw-2822	28	24	,	,	PUNCT
taxlaw-2822	28	25	https://www.g20.org/sites/default/files/g20_resources/library/g20_leaders_declaration_final_los_cabos.p	https://www.g20.org/sites/default/files/g20_resources/library/g20_leaders_declaration_final_los_cabos.p	PROPN
taxlaw-2822	28	26	df	df	PROPN
taxlaw-2822	28	27	;	;	PUNCT
taxlaw-2822	28	28	g20	g20	NOUN
taxlaw-2822	28	29	,	,	PUNCT
taxlaw-2822	28	30	g20	g20	NOUN
taxlaw-2822	28	31	finance	finance	NOUN
taxlaw-2822	28	32	ministers	minister	NOUN
taxlaw-2822	28	33	and	and	CCONJ
taxlaw-2822	28	34	central	central	ADJ
taxlaw-2822	28	35	bank	bank	NOUN
taxlaw-2822	28	36	governors	governors	PROPN
taxlaw-2822	28	37	mexico	mexico	PROPN
taxlaw-2822	28	38	february	february	PROPN
taxlaw-2822	28	39	2012	2012	NUM
taxlaw-2822	28	40	communiqué	communiqué	NOUN
taxlaw-2822	28	41	(	(	PUNCT
taxlaw-2822	28	42	feb	feb	PROPN
taxlaw-2822	28	43	.	.	PROPN
taxlaw-2822	28	44	25‒	25‒	NUM
taxlaw-2822	28	45	26	26	NUM
taxlaw-2822	28	46	,	,	PUNCT
taxlaw-2822	28	47	2012	2012	NUM
taxlaw-2822	28	48	)	)	PUNCT
taxlaw-2822	28	49	,	,	PUNCT
taxlaw-2822	28	50	https://www.g20.org/sites/default/files/g20_resources/library/250212_finance_ministers_and_central_bank	https://www.g20.org/sites/default/files/g20_resources/library/250212_finance_ministers_and_central_bank	VERB
taxlaw-2822	28	51	_	_	NOUN
taxlaw-2822	28	52	governors.doc	governors.doc	X
taxlaw-2822	28	53	.	.	X
taxlaw-2822	28	54	136	136	NUM
taxlaw-2822	28	55	columbia	columbia	PROPN
taxlaw-2822	28	56	journal	journal	NOUN
taxlaw-2822	28	57	of	of	ADP
taxlaw-2822	28	58	tax	tax	NOUN
taxlaw-2822	28	59	law	law	NOUN
taxlaw-2822	28	60	[	[	X
taxlaw-2822	28	61	vol.5:133	vol.5:133	PROPN
taxlaw-2822	28	62	corporate	corporate	ADJ
taxlaw-2822	28	63	tax	tax	NOUN
taxlaw-2822	28	64	cases	case	NOUN
taxlaw-2822	28	65	involving	involve	VERB
taxlaw-2822	28	66	multinationals	multinational	NOUN
taxlaw-2822	28	67	.	.	PUNCT
taxlaw-2822	29	1	in	in	ADP
taxlaw-2822	29	2	the	the	DET
taxlaw-2822	29	3	us	us	PROPN
taxlaw-2822	29	4	,	,	PUNCT
taxlaw-2822	29	5	similar	similar	ADJ
taxlaw-2822	29	6	cases	case	NOUN
taxlaw-2822	29	7	were	be	AUX
taxlaw-2822	29	8	brought	bring	VERB
taxlaw-2822	29	9	to	to	ADP
taxlaw-2822	29	10	the	the	DET
taxlaw-2822	29	11	attention	attention	NOUN
taxlaw-2822	29	12	of	of	ADP
taxlaw-2822	29	13	the	the	DET
taxlaw-2822	29	14	public	public	ADJ
taxlaw-2822	29	15	7	7	NUM
taxlaw-2822	29	16	and	and	CCONJ
taxlaw-2822	29	17	have	have	AUX
taxlaw-2822	29	18	been	be	AUX
taxlaw-2822	29	19	scrutinized	scrutinize	VERB
taxlaw-2822	29	20	by	by	ADP
taxlaw-2822	29	21	the	the	DET
taxlaw-2822	29	22	u.s	u.s	PROPN
taxlaw-2822	29	23	.	.	PROPN
taxlaw-2822	29	24	senate	senate	PROPN
taxlaw-2822	29	25	permanent	permanent	ADJ
taxlaw-2822	29	26	subcommittee	subcommittee	NOUN
taxlaw-2822	29	27	on	on	ADP
taxlaw-2822	29	28	investigation.8	investigation.8	PROPN
taxlaw-2822	29	29	similar	similar	ADJ
taxlaw-2822	29	30	issues	issue	NOUN
taxlaw-2822	29	31	have	have	AUX
taxlaw-2822	29	32	been	be	AUX
taxlaw-2822	29	33	discussed	discuss	VERB
taxlaw-2822	29	34	in	in	ADP
taxlaw-2822	29	35	the	the	DET
taxlaw-2822	29	36	uk	uk	PROPN
taxlaw-2822	29	37	and	and	CCONJ
taxlaw-2822	29	38	other	other	ADJ
taxlaw-2822	29	39	countries.9	countries.9	PROPN
taxlaw-2822	29	40	these	these	DET
taxlaw-2822	29	41	losses	loss	NOUN
taxlaw-2822	29	42	raise	raise	VERB
taxlaw-2822	29	43	tax	tax	NOUN
taxlaw-2822	29	44	compliance	compliance	NOUN
taxlaw-2822	29	45	risks	risk	NOUN
taxlaw-2822	29	46	,	,	PUNCT
taxlaw-2822	29	47	in	in	ADP
taxlaw-2822	29	48	particular	particular	ADJ
taxlaw-2822	29	49	if	if	SCONJ
taxlaw-2822	29	50	global	global	ADJ
taxlaw-2822	29	51	multinational	multinational	ADJ
taxlaw-2822	29	52	firms	firm	NOUN
taxlaw-2822	29	53	operating	operate	VERB
taxlaw-2822	29	54	through	through	ADP
taxlaw-2822	29	55	affiliate	affiliate	NOUN
taxlaw-2822	29	56	companies	company	NOUN
taxlaw-2822	29	57	(	(	PUNCT
taxlaw-2822	29	58	hereinafter	hereinafter	NOUN
taxlaw-2822	29	59	"	"	PUNCT
taxlaw-2822	29	60	global	global	ADJ
taxlaw-2822	29	61	taxpayers	taxpayer	NOUN
taxlaw-2822	29	62	"	"	PUNCT
taxlaw-2822	29	63	)	)	PUNCT
taxlaw-2822	29	64	turn	turn	VERB
taxlaw-2822	29	65	to	to	ADP
taxlaw-2822	29	66	aggressive	aggressive	ADJ
taxlaw-2822	29	67	cross	cross	ADJ
taxlaw-2822	29	68	-	-	ADJ
taxlaw-2822	29	69	border	border	ADJ
taxlaw-2822	29	70	tax	tax	NOUN
taxlaw-2822	29	71	planning	planning	NOUN
taxlaw-2822	29	72	as	as	ADP
taxlaw-2822	29	73	a	a	DET
taxlaw-2822	29	74	means	means	NOUN
taxlaw-2822	29	75	of	of	ADP
taxlaw-2822	29	76	increasing	increase	VERB
taxlaw-2822	29	77	and/or	and/or	CCONJ
taxlaw-2822	29	78	accelerating	accelerate	VERB
taxlaw-2822	29	79	tax	tax	NOUN
taxlaw-2822	29	80	relief	relief	NOUN
taxlaw-2822	29	81	.	.	PUNCT
taxlaw-2822	30	1	the	the	DET
taxlaw-2822	30	2	overall	overall	ADJ
taxlaw-2822	30	3	effect	effect	NOUN
taxlaw-2822	30	4	of	of	ADP
taxlaw-2822	30	5	this	this	DET
taxlaw-2822	30	6	type	type	NOUN
taxlaw-2822	30	7	of	of	ADP
taxlaw-2822	30	8	tax	tax	NOUN
taxlaw-2822	30	9	planning	planning	NOUN
taxlaw-2822	30	10	is	be	AUX
taxlaw-2822	30	11	to	to	PART
taxlaw-2822	30	12	erode	erode	VERB
taxlaw-2822	30	13	the	the	DET
taxlaw-2822	30	14	corporate	corporate	ADJ
taxlaw-2822	30	15	tax	tax	NOUN
taxlaw-2822	30	16	base	base	NOUN
taxlaw-2822	30	17	of	of	ADP
taxlaw-2822	30	18	many	many	ADJ
taxlaw-2822	30	19	countries	country	NOUN
taxlaw-2822	30	20	because	because	SCONJ
taxlaw-2822	30	21	beps	bep	NOUN
taxlaw-2822	30	22	pursued	pursue	VERB
taxlaw-2822	30	23	through	through	ADP
taxlaw-2822	30	24	the	the	DET
taxlaw-2822	30	25	utilization	utilization	NOUN
taxlaw-2822	30	26	of	of	ADP
taxlaw-2822	30	27	cross	cross	ADJ
taxlaw-2822	30	28	-	-	ADJ
taxlaw-2822	30	29	border	border	ADJ
taxlaw-2822	30	30	profits	profit	NOUN
taxlaw-2822	30	31	and	and	CCONJ
taxlaw-2822	30	32	losses	loss	NOUN
taxlaw-2822	30	33	often	often	ADV
taxlaw-2822	30	34	takes	take	VERB
taxlaw-2822	30	35	advantage	advantage	NOUN
taxlaw-2822	30	36	of	of	ADP
taxlaw-2822	30	37	a	a	DET
taxlaw-2822	30	38	combination	combination	NOUN
taxlaw-2822	30	39	of	of	ADP
taxlaw-2822	30	40	features	feature	NOUN
taxlaw-2822	30	41	of	of	ADP
taxlaw-2822	30	42	tax	tax	NOUN
taxlaw-2822	30	43	systems	system	NOUN
taxlaw-2822	30	44	of	of	ADP
taxlaw-2822	30	45	home	home	NOUN
taxlaw-2822	30	46	and	and	CCONJ
taxlaw-2822	30	47	host	host	NOUN
taxlaw-2822	30	48	countries	country	NOUN
taxlaw-2822	30	49	.	.	PUNCT
taxlaw-2822	31	1	this	this	PRON
taxlaw-2822	31	2	implies	imply	VERB
taxlaw-2822	31	3	that	that	SCONJ
taxlaw-2822	31	4	it	it	PRON
taxlaw-2822	31	5	may	may	AUX
taxlaw-2822	31	6	be	be	AUX
taxlaw-2822	31	7	very	very	ADV
taxlaw-2822	31	8	difficult	difficult	ADJ
taxlaw-2822	31	9	for	for	ADP
taxlaw-2822	31	10	any	any	DET
taxlaw-2822	31	11	single	single	ADJ
taxlaw-2822	31	12	country	country	NOUN
taxlaw-2822	31	13	,	,	PUNCT
taxlaw-2822	31	14	acting	act	VERB
taxlaw-2822	31	15	alone	alone	ADV
taxlaw-2822	31	16	,	,	PUNCT
taxlaw-2822	31	17	to	to	PART
taxlaw-2822	31	18	effectively	effectively	ADV
taxlaw-2822	31	19	combat	combat	VERB
taxlaw-2822	31	20	these	these	DET
taxlaw-2822	31	21	beps	bep	NOUN
taxlaw-2822	31	22	behaviors.10	behaviors.10	ADP
taxlaw-2822	31	23	the	the	DET
taxlaw-2822	31	24	crux	crux	NOUN
taxlaw-2822	31	25	of	of	ADP
taxlaw-2822	31	26	the	the	DET
taxlaw-2822	31	27	problem	problem	NOUN
taxlaw-2822	31	28	therefore	therefore	ADV
taxlaw-2822	31	29	is	be	AUX
taxlaw-2822	31	30	twofold	twofold	ADV
taxlaw-2822	31	31	:	:	PUNCT
taxlaw-2822	31	32	on	on	ADP
taxlaw-2822	31	33	the	the	DET
taxlaw-2822	31	34	one	one	NUM
taxlaw-2822	31	35	hand	hand	NOUN
taxlaw-2822	31	36	,	,	PUNCT
taxlaw-2822	31	37	national	national	ADJ
taxlaw-2822	31	38	tax	tax	NOUN
taxlaw-2822	31	39	authorities	authority	NOUN
taxlaw-2822	31	40	do	do	AUX
taxlaw-2822	31	41	not	not	PART
taxlaw-2822	31	42	have	have	VERB
taxlaw-2822	31	43	access	access	NOUN
taxlaw-2822	31	44	to	to	ADP
taxlaw-2822	31	45	information	information	NOUN
taxlaw-2822	31	46	concerning	concern	VERB
taxlaw-2822	31	47	the	the	DET
taxlaw-2822	31	48	profits	profit	NOUN
taxlaw-2822	31	49	and	and	CCONJ
taxlaw-2822	31	50	losses	loss	NOUN
taxlaw-2822	31	51	of	of	ADP
taxlaw-2822	31	52	non	non	ADJ
taxlaw-2822	31	53	-	-	ADJ
taxlaw-2822	31	54	resident	resident	ADJ
taxlaw-2822	31	55	companies	company	NOUN
taxlaw-2822	31	56	,	,	PUNCT
taxlaw-2822	31	57	and	and	CCONJ
taxlaw-2822	31	58	,	,	PUNCT
taxlaw-2822	31	59	on	on	ADP
taxlaw-2822	31	60	the	the	DET
taxlaw-2822	31	61	other	other	ADJ
taxlaw-2822	31	62	hand	hand	NOUN
taxlaw-2822	31	63	,	,	PUNCT
taxlaw-2822	31	64	global	global	ADJ
taxlaw-2822	31	65	taxpayers	taxpayer	NOUN
taxlaw-2822	31	66	,	,	PUNCT
taxlaw-2822	31	67	such	such	ADJ
taxlaw-2822	31	68	as	as	ADP
taxlaw-2822	31	69	multinational	multinational	ADJ
taxlaw-2822	31	70	firms	firm	NOUN
taxlaw-2822	31	71	,	,	PUNCT
taxlaw-2822	31	72	are	be	AUX
taxlaw-2822	31	73	capable	capable	ADJ
taxlaw-2822	31	74	of	of	ADP
taxlaw-2822	31	75	exploiting	exploit	VERB
taxlaw-2822	31	76	this	this	DET
taxlaw-2822	31	77	information	information	NOUN
taxlaw-2822	31	78	gap	gap	NOUN
taxlaw-2822	31	79	by	by	ADP
taxlaw-2822	31	80	carrying	carry	VERB
taxlaw-2822	31	81	out	out	ADP
taxlaw-2822	31	82	aggressive	aggressive	ADJ
taxlaw-2822	31	83	tax	tax	NOUN
taxlaw-2822	31	84	planning	planning	NOUN
taxlaw-2822	31	85	that	that	PRON
taxlaw-2822	31	86	reduces	reduce	VERB
taxlaw-2822	31	87	their	their	PRON
taxlaw-2822	31	88	overall	overall	ADJ
taxlaw-2822	31	89	effective	effective	ADJ
taxlaw-2822	31	90	rates	rate	NOUN
taxlaw-2822	31	91	.	.	PUNCT
taxlaw-2822	32	1	national	national	ADJ
taxlaw-2822	32	2	tax	tax	NOUN
taxlaw-2822	32	3	authorities	authority	NOUN
taxlaw-2822	32	4	have	have	VERB
taxlaw-2822	32	5	access	access	NOUN
taxlaw-2822	32	6	to	to	ADP
taxlaw-2822	32	7	information	information	NOUN
taxlaw-2822	32	8	on	on	ADP
taxlaw-2822	32	9	domestic	domestic	ADJ
taxlaw-2822	32	10	corporate	corporate	ADJ
taxlaw-2822	32	11	profits	profit	NOUN
taxlaw-2822	32	12	or	or	CCONJ
taxlaw-2822	32	13	losses	loss	NOUN
taxlaw-2822	32	14	,	,	PUNCT
taxlaw-2822	32	15	but	but	CCONJ
taxlaw-2822	32	16	can	can	AUX
taxlaw-2822	32	17	obtain	obtain	VERB
taxlaw-2822	32	18	information	information	NOUN
taxlaw-2822	32	19	on	on	ADP
taxlaw-2822	32	20	foreign	foreign	ADJ
taxlaw-2822	32	21	corporate	corporate	ADJ
taxlaw-2822	32	22	profits	profit	NOUN
taxlaw-2822	32	23	or	or	CCONJ
taxlaw-2822	32	24	losses	loss	NOUN
taxlaw-2822	32	25	only	only	ADV
taxlaw-2822	32	26	if	if	SCONJ
taxlaw-2822	32	27	there	there	PRON
taxlaw-2822	32	28	is	be	VERB
taxlaw-2822	32	29	a	a	DET
taxlaw-2822	32	30	tax	tax	NOUN
taxlaw-2822	32	31	information	information	NOUN
taxlaw-2822	32	32	exchange	exchange	NOUN
taxlaw-2822	32	33	agreement	agreement	NOUN
taxlaw-2822	32	34	with	with	ADP
taxlaw-2822	32	35	the	the	DET
taxlaw-2822	32	36	relevant	relevant	ADJ
taxlaw-2822	32	37	foreign	foreign	ADJ
taxlaw-2822	32	38	country	country	NOUN
taxlaw-2822	32	39	.	.	PUNCT
taxlaw-2822	33	1	by	by	ADP
taxlaw-2822	33	2	contrast	contrast	NOUN
taxlaw-2822	33	3	,	,	PUNCT
taxlaw-2822	33	4	global	global	ADJ
taxlaw-2822	33	5	taxpayers	taxpayer	NOUN
taxlaw-2822	33	6	do	do	AUX
taxlaw-2822	33	7	not	not	PART
taxlaw-2822	33	8	face	face	VERB
taxlaw-2822	33	9	territorial	territorial	ADJ
taxlaw-2822	33	10	information	information	NOUN
taxlaw-2822	33	11	limits	limit	NOUN
taxlaw-2822	33	12	and	and	CCONJ
taxlaw-2822	33	13	have	have	VERB
taxlaw-2822	33	14	access	access	NOUN
taxlaw-2822	33	15	to	to	ADP
taxlaw-2822	33	16	relevant	relevant	ADJ
taxlaw-2822	33	17	tax	tax	NOUN
taxlaw-2822	33	18	data	datum	NOUN
taxlaw-2822	33	19	on	on	ADP
taxlaw-2822	33	20	a	a	DET
taxlaw-2822	33	21	global	global	ADJ
taxlaw-2822	33	22	scale	scale	NOUN
taxlaw-2822	33	23	.	.	PUNCT
taxlaw-2822	34	1	this	this	DET
taxlaw-2822	34	2	asymmetry	asymmetry	NOUN
taxlaw-2822	34	3	of	of	ADP
taxlaw-2822	34	4	information	information	NOUN
taxlaw-2822	34	5	enhances	enhance	VERB
taxlaw-2822	34	6	arbitrage	arbitrage	NOUN
taxlaw-2822	34	7	opportunities	opportunity	NOUN
taxlaw-2822	34	8	for	for	ADP
taxlaw-2822	34	9	global	global	ADJ
taxlaw-2822	34	10	taxpayers	taxpayer	NOUN
taxlaw-2822	34	11	.	.	PUNCT
taxlaw-2822	35	1	as	as	SCONJ
taxlaw-2822	35	2	noted	note	VERB
taxlaw-2822	35	3	by	by	ADP
taxlaw-2822	35	4	the	the	DET
taxlaw-2822	35	5	oecd	oecd	PROPN
taxlaw-2822	35	6	,	,	PUNCT
taxlaw-2822	35	7	"	"	PUNCT
taxlaw-2822	35	8	while	while	SCONJ
taxlaw-2822	35	9	these	these	DET
taxlaw-2822	35	10	corporate	corporate	ADJ
taxlaw-2822	35	11	tax	tax	NOUN
taxlaw-2822	35	12	planning	planning	NOUN
taxlaw-2822	35	13	strategies	strategy	NOUN
taxlaw-2822	35	14	may	may	AUX
taxlaw-2822	35	15	be	be	AUX
taxlaw-2822	35	16	technically	technically	ADV
taxlaw-2822	35	17	legal	legal	ADJ
taxlaw-2822	35	18	and	and	CCONJ
taxlaw-2822	35	19	rely	rely	VERB
taxlaw-2822	35	20	on	on	ADP
taxlaw-2822	35	21	carefully	carefully	ADV
taxlaw-2822	35	22	planned	plan	VERB
taxlaw-2822	35	23	interactions	interaction	NOUN
taxlaw-2822	35	24	of	of	ADP
taxlaw-2822	35	25	a	a	DET
taxlaw-2822	35	26	variety	variety	NOUN
taxlaw-2822	35	27	of	of	ADP
taxlaw-2822	35	28	tax	tax	NOUN
taxlaw-2822	35	29	rules	rule	NOUN
taxlaw-2822	35	30	and	and	CCONJ
taxlaw-2822	35	31	principles	principle	NOUN
taxlaw-2822	35	32	,	,	PUNCT
taxlaw-2822	35	33	the	the	DET
taxlaw-2822	35	34	overall	overall	ADJ
taxlaw-2822	35	35	effect	effect	NOUN
taxlaw-2822	35	36	of	of	ADP
taxlaw-2822	35	37	this	this	DET
taxlaw-2822	35	38	type	type	NOUN
taxlaw-2822	35	39	of	of	ADP
taxlaw-2822	35	40	tax	tax	NOUN
taxlaw-2822	35	41	planning	planning	NOUN
taxlaw-2822	35	42	is	be	AUX
taxlaw-2822	35	43	to	to	PART
taxlaw-2822	35	44	erode	erode	VERB
taxlaw-2822	35	45	the	the	DET
taxlaw-2822	35	46	corporate	corporate	ADJ
taxlaw-2822	35	47	tax	tax	NOUN
taxlaw-2822	35	48	base	base	NOUN
taxlaw-2822	35	49	of	of	ADP
taxlaw-2822	35	50	many	many	ADJ
taxlaw-2822	35	51	countries	country	NOUN
taxlaw-2822	35	52	in	in	ADP
taxlaw-2822	35	53	a	a	DET
taxlaw-2822	35	54	manner	manner	NOUN
taxlaw-2822	35	55	that	that	PRON
taxlaw-2822	35	56	is	be	AUX
taxlaw-2822	35	57	not	not	PART
taxlaw-2822	35	58	intended	intend	VERB
taxlaw-2822	35	59	by	by	ADP
taxlaw-2822	35	60	domestic	domestic	ADJ
taxlaw-2822	35	61	policy	policy	NOUN
taxlaw-2822	35	62	.	.	PUNCT
taxlaw-2822	36	1	this	this	PRON
taxlaw-2822	36	2	reflects	reflect	VERB
taxlaw-2822	36	3	the	the	DET
taxlaw-2822	36	4	fact	fact	NOUN
taxlaw-2822	36	5	that	that	SCONJ
taxlaw-2822	36	6	beps	bep	NOUN
taxlaw-2822	36	7	takes	take	VERB
taxlaw-2822	36	8	advantage	advantage	NOUN
taxlaw-2822	36	9	of	of	ADP
taxlaw-2822	36	10	a	a	DET
taxlaw-2822	36	11	combination	combination	NOUN
taxlaw-2822	36	12	of	of	ADP
taxlaw-2822	36	13	features	feature	NOUN
taxlaw-2822	36	14	of	of	ADP
taxlaw-2822	36	15	tax	tax	NOUN
taxlaw-2822	36	16	6	6	NUM
taxlaw-2822	36	17	press	press	NOUN
taxlaw-2822	36	18	release	release	NOUN
taxlaw-2822	36	19	,	,	PUNCT
taxlaw-2822	36	20	general	general	ADJ
taxlaw-2822	36	21	secretariat	secretariat	NOUN
taxlaw-2822	36	22	of	of	ADP
taxlaw-2822	36	23	the	the	DET
taxlaw-2822	36	24	council	council	NOUN
taxlaw-2822	36	25	,	,	PUNCT
taxlaw-2822	36	26	european	european	PROPN
taxlaw-2822	36	27	council	council	PROPN
taxlaw-2822	36	28	22	22	NUM
taxlaw-2822	36	29	may	may	PROPN
taxlaw-2822	36	30	2013	2013	NUM
taxlaw-2822	36	31	conclusions	conclusion	NOUN
taxlaw-2822	36	32	,	,	PUNCT
taxlaw-2822	36	33	euco	euco	NOUN
taxlaw-2822	36	34	75/1/13	75/1/13	NUM
taxlaw-2822	36	35	rev	rev	VERB
taxlaw-2822	36	36	1	1	NUM
taxlaw-2822	36	37	(	(	PUNCT
taxlaw-2822	36	38	may	may	PROPN
taxlaw-2822	36	39	23	23	NUM
taxlaw-2822	36	40	,	,	PUNCT
taxlaw-2822	36	41	2013	2013	NUM
taxlaw-2822	36	42	)	)	PUNCT
taxlaw-2822	36	43	.	.	PUNCT
taxlaw-2822	37	1	7	7	NUM
taxlaw-2822	37	2	see	see	VERB
taxlaw-2822	37	3	,	,	PUNCT
taxlaw-2822	37	4	e.g.	e.g.	ADV
taxlaw-2822	37	5	,david	,david	PUNCT
taxlaw-2822	37	6	kocieniewski	kocieniewski	PROPN
taxlaw-2822	37	7	,	,	PUNCT
taxlaw-2822	37	8	series	series	NOUN
taxlaw-2822	37	9	,	,	PUNCT
taxlaw-2822	37	10	but	but	CCONJ
taxlaw-2822	37	11	nobody	nobody	PRON
taxlaw-2822	37	12	pays	pay	VERB
taxlaw-2822	37	13	that	that	PRON
taxlaw-2822	37	14	,	,	PUNCT
taxlaw-2822	37	15	n.y	n.y	PROPN
taxlaw-2822	37	16	.	.	PROPN
taxlaw-2822	37	17	times	times	PROPN
taxlaw-2822	37	18	,	,	PUNCT
taxlaw-2822	37	19	mar	mar	PROPN
taxlaw-2822	37	20	.	.	PROPN
taxlaw-2822	37	21	25‒dec	25‒dec	NUM
taxlaw-2822	37	22	.	.	PUNCT
taxlaw-2822	38	1	30	30	NUM
taxlaw-2822	38	2	,	,	PUNCT
taxlaw-2822	38	3	2011	2011	NUM
taxlaw-2822	38	4	,	,	PUNCT
taxlaw-2822	38	5	available	available	ADJ
taxlaw-2822	38	6	at	at	ADP
taxlaw-2822	38	7	topics.nytimes.com/top/features/timestopics/series/but_nobody_pays_that/index.html	topics.nytimes.com/top/features/timestopics/series/but_nobody_pays_that/index.html	PROPN
taxlaw-2822	38	8	;	;	PUNCT
taxlaw-2822	38	9	charles	charles	PROPN
taxlaw-2822	38	10	duhigg	duhigg	PROPN
taxlaw-2822	38	11	&	&	CCONJ
taxlaw-2822	38	12	david	david	PROPN
taxlaw-2822	38	13	kocieniewski	kocieniewski	PROPN
taxlaw-2822	38	14	,	,	PUNCT
taxlaw-2822	38	15	how	how	SCONJ
taxlaw-2822	38	16	apple	apple	NOUN
taxlaw-2822	38	17	sidesteps	sidestep	VERB
taxlaw-2822	38	18	billions	billion	NOUN
taxlaw-2822	38	19	in	in	ADP
taxlaw-2822	38	20	taxes	taxis	NOUN
taxlaw-2822	38	21	,	,	PUNCT
taxlaw-2822	38	22	n.y	n.y	PROPN
taxlaw-2822	38	23	.	.	PROPN
taxlaw-2822	38	24	times	times	PROPN
taxlaw-2822	38	25	,	,	PUNCT
taxlaw-2822	38	26	apr	apr	PROPN
taxlaw-2822	38	27	.	.	PUNCT
taxlaw-2822	39	1	28,2012	28,2012	NUM
taxlaw-2822	39	2	,	,	PUNCT
taxlaw-2822	39	3	at	at	ADP
taxlaw-2822	39	4	a1	a1	NOUN
taxlaw-2822	39	5	;	;	PUNCT
taxlaw-2822	39	6	jesse	jesse	PROPN
taxlaw-2822	39	7	drucker	drucker	PROPN
taxlaw-2822	39	8	,	,	PUNCT
taxlaw-2822	39	9	google	google	PROPN
taxlaw-2822	39	10	2.4	2.4	NUM
taxlaw-2822	39	11	%	%	NOUN
taxlaw-2822	39	12	rate	rate	NOUN
taxlaw-2822	39	13	shows	show	VERB
taxlaw-2822	39	14	how	how	SCONJ
taxlaw-2822	39	15	$	$	SYM
taxlaw-2822	39	16	60	60	NUM
taxlaw-2822	39	17	billion	billion	NUM
taxlaw-2822	39	18	lost	lose	VERB
taxlaw-2822	39	19	to	to	ADP
taxlaw-2822	39	20	tax	tax	NOUN
taxlaw-2822	39	21	loopholes	loophole	NOUN
taxlaw-2822	39	22	,	,	PUNCT
taxlaw-2822	39	23	bloomberg	bloomberg	PROPN
taxlaw-2822	39	24	,	,	PUNCT
taxlaw-2822	39	25	oct	oct	PROPN
taxlaw-2822	39	26	.	.	PROPN
taxlaw-2822	39	27	21	21	NUM
taxlaw-2822	39	28	,	,	PUNCT
taxlaw-2822	39	29	2010	2010	NUM
taxlaw-2822	39	30	,	,	PUNCT
taxlaw-2822	39	31	available	available	ADJ
taxlaw-2822	39	32	at	at	ADP
taxlaw-2822	39	33	http://bloom.bg/gfqvem	http://bloom.bg/gfqvem	PROPN
taxlaw-2822	39	34	;	;	PUNCT
taxlaw-2822	39	35	jesse	jesse	PROPN
taxlaw-2822	39	36	drucker	drucker	PROPN
taxlaw-2822	39	37	,	,	PUNCT
taxlaw-2822	39	38	irs	irs	AUX
taxlaw-2822	39	39	auditing	audit	VERB
taxlaw-2822	39	40	how	how	SCONJ
taxlaw-2822	39	41	google	google	PROPN
taxlaw-2822	39	42	shifted	shift	VERB
taxlaw-2822	39	43	profits	profit	NOUN
taxlaw-2822	39	44	offshore	offshore	ADV
taxlaw-2822	39	45	to	to	PART
taxlaw-2822	39	46	avoid	avoid	VERB
taxlaw-2822	39	47	taxes	taxis	NOUN
taxlaw-2822	39	48	,	,	PUNCT
taxlaw-2822	39	49	bloomberg	bloomberg	PROPN
taxlaw-2822	39	50	,	,	PUNCT
taxlaw-2822	39	51	oct	oct	PROPN
taxlaw-2822	39	52	.	.	PROPN
taxlaw-2822	39	53	13	13	NUM
taxlaw-2822	39	54	,	,	PUNCT
taxlaw-2822	39	55	2011	2011	NUM
taxlaw-2822	39	56	,	,	PUNCT
taxlaw-2822	39	57	http://bloom.bg/pa3m73	http://bloom.bg/pa3m73	PROPN
taxlaw-2822	39	58	;	;	PUNCT
taxlaw-2822	39	59	robert	robert	PROPN
taxlaw-2822	39	60	s.	s.	PROPN
taxlaw-2822	39	61	mcintyre	mcintyre	PROPN
taxlaw-2822	39	62	et	et	PROPN
taxlaw-2822	39	63	al	al	PROPN
taxlaw-2822	39	64	.	.	PROPN
taxlaw-2822	39	65	,	,	PUNCT
taxlaw-2822	39	66	citizens	citizen	NOUN
taxlaw-2822	39	67	for	for	ADP
taxlaw-2822	39	68	tax	tax	NOUN
taxlaw-2822	39	69	justice	justice	NOUN
taxlaw-2822	39	70	with	with	ADP
taxlaw-2822	39	71	the	the	DET
taxlaw-2822	39	72	institute	institute	NOUN
taxlaw-2822	39	73	on	on	ADP
taxlaw-2822	39	74	taxation	taxation	NOUN
taxlaw-2822	39	75	and	and	CCONJ
taxlaw-2822	39	76	economic	economic	ADJ
taxlaw-2822	39	77	policy	policy	NOUN
taxlaw-2822	39	78	,	,	PUNCT
taxlaw-2822	39	79	corporate	corporate	ADJ
taxlaw-2822	39	80	taxpayers	taxpayer	NOUN
taxlaw-2822	39	81	and	and	CCONJ
taxlaw-2822	39	82	corporate	corporate	ADJ
taxlaw-2822	39	83	tax	tax	NOUN
taxlaw-2822	39	84	dodgers	dodger	NOUN
taxlaw-2822	39	85	2008	2008	NUM
taxlaw-2822	39	86	-	-	SYM
taxlaw-2822	39	87	10	10	NUM
taxlaw-2822	39	88	(	(	PUNCT
taxlaw-2822	39	89	2011	2011	NUM
taxlaw-2822	39	90	)	)	PUNCT
taxlaw-2822	39	91	,	,	PUNCT
taxlaw-2822	39	92	available	available	ADJ
taxlaw-2822	39	93	at	at	ADP
taxlaw-2822	39	94	www.ctj.org/corporatetaxdodgers/corporatetaxdodgersreport.pdf	www.ctj.org/corporatetaxdodgers/corporatetaxdodgersreport.pdf	PROPN
taxlaw-2822	39	95	;	;	PUNCT
taxlaw-2822	39	96	kevin	kevin	PROPN
taxlaw-2822	39	97	a.	a.	PROPN
taxlaw-2822	39	98	hassett	hassett	PROPN
taxlaw-2822	39	99	&	&	CCONJ
taxlaw-2822	39	100	aparna	aparna	PROPN
taxlaw-2822	39	101	mathur	mathur	PROPN
taxlaw-2822	39	102	,	,	PUNCT
taxlaw-2822	39	103	american	american	ADJ
taxlaw-2822	39	104	enterprise	enterprise	PROPN
taxlaw-2822	39	105	institute	institute	PROPN
taxlaw-2822	39	106	for	for	ADP
taxlaw-2822	39	107	public	public	ADJ
taxlaw-2822	39	108	policy	policy	NOUN
taxlaw-2822	39	109	research	research	NOUN
taxlaw-2822	39	110	,	,	PUNCT
taxlaw-2822	39	111	report	report	NOUN
taxlaw-2822	39	112	card	card	NOUN
taxlaw-2822	39	113	on	on	ADP
taxlaw-2822	39	114	effective	effective	ADJ
taxlaw-2822	39	115	corporate	corporate	ADJ
taxlaw-2822	39	116	tax	tax	NOUN
taxlaw-2822	39	117	rates	rate	NOUN
taxlaw-2822	39	118	:	:	PUNCT
taxlaw-2822	39	119	united	united	PROPN
taxlaw-2822	39	120	states	states	PROPN
taxlaw-2822	39	121	gets	get	VERB
taxlaw-2822	39	122	an	an	DET
taxlaw-2822	39	123	f	f	NOUN
taxlaw-2822	39	124	,	,	PUNCT
taxlaw-2822	39	125	tax	tax	NOUN
taxlaw-2822	39	126	policy	policy	NOUN
taxlaw-2822	39	127	outlook	outlook	NOUN
taxlaw-2822	39	128	no	no	INTJ
taxlaw-2822	39	129	.	.	NOUN
taxlaw-2822	39	130	1	1	NUM
taxlaw-2822	39	131	,	,	PUNCT
taxlaw-2822	39	132	(	(	PUNCT
taxlaw-2822	39	133	2011	2011	NUM
taxlaw-2822	39	134	)	)	PUNCT
taxlaw-2822	39	135	,	,	PUNCT
taxlaw-2822	39	136	available	available	ADJ
taxlaw-2822	39	137	at	at	ADP
taxlaw-2822	39	138	www.aei.org/files/2011/02/09/tpo-2011-01-g.pdf	www.aei.org/files/2011/02/09/tpo-2011-01-g.pdf	NOUN
taxlaw-2822	39	139	.	.	PUNCT
taxlaw-2822	40	1	;	;	PUNCT
taxlaw-2822	40	2	series	series	NOUN
taxlaw-2822	40	3	,	,	PUNCT
taxlaw-2822	40	4	the	the	DET
taxlaw-2822	40	5	great	great	ADJ
taxlaw-2822	40	6	corporate	corporate	ADJ
taxlaw-2822	40	7	tax	tax	NOUN
taxlaw-2822	40	8	dodge	dodge	NOUN
taxlaw-2822	40	9	,	,	PUNCT
taxlaw-2822	40	10	bloomberg	bloomberg	PROPN
taxlaw-2822	40	11	,	,	PUNCT
taxlaw-2822	40	12	(	(	PUNCT
taxlaw-2822	40	13	may	may	PROPN
taxlaw-2822	40	14	13	13	NUM
taxlaw-2822	40	15	,	,	PUNCT
taxlaw-2822	40	16	2010‒oct	2010‒oct	PROPN
taxlaw-2822	40	17	.	.	PROPN
taxlaw-2822	40	18	27	27	NUM
taxlaw-2822	40	19	2013	2013	NUM
taxlaw-2822	40	20	)	)	PUNCT
taxlaw-2822	40	21	,	,	PUNCT
taxlaw-2822	40	22	available	available	ADJ
taxlaw-2822	40	23	at	at	ADP
taxlaw-2822	40	24	http://topics.bloomberg.com/the-great-corporate-tax-dodge	http://topics.bloomberg.com/the-great-corporate-tax-dodge	PROPN
taxlaw-2822	40	25	.	.	PROPN
taxlaw-2822	40	26	8	8	NUM
taxlaw-2822	40	27	offshore	offshore	ADJ
taxlaw-2822	40	28	profit	profit	NOUN
taxlaw-2822	40	29	shifting	shift	VERB
taxlaw-2822	40	30	and	and	CCONJ
taxlaw-2822	40	31	the	the	DET
taxlaw-2822	40	32	u.s	u.s	PROPN
taxlaw-2822	40	33	.	.	PROPN
taxlaw-2822	40	34	tax	tax	PROPN
taxlaw-2822	40	35	code	code	NOUN
taxlaw-2822	40	36	–	–	PUNCT
taxlaw-2822	40	37	part	part	NOUN
taxlaw-2822	40	38	1	1	NUM
taxlaw-2822	40	39	(	(	PUNCT
taxlaw-2822	40	40	microsoft	microsoft	PROPN
taxlaw-2822	40	41	and	and	CCONJ
taxlaw-2822	40	42	hewlett	hewlett	PROPN
taxlaw-2822	40	43	-	-	PUNCT
taxlaw-2822	40	44	packard	packard	PROPN
taxlaw-2822	40	45	):	):	PUNCT
taxlaw-2822	40	46	hearing	hear	VERB
taxlaw-2822	40	47	before	before	ADP
taxlaw-2822	40	48	the	the	DET
taxlaw-2822	40	49	permanent	permanent	ADJ
taxlaw-2822	40	50	subcomm	subcomm	NOUN
taxlaw-2822	40	51	.	.	PUNCT
taxlaw-2822	41	1	on	on	ADP
taxlaw-2822	41	2	investigation	investigation	NOUN
taxlaw-2822	41	3	of	of	ADP
taxlaw-2822	41	4	the	the	DET
taxlaw-2822	41	5	s.	s.	PROPN
taxlaw-2822	41	6	comm	comm	NOUN
taxlaw-2822	41	7	.	.	PUNCT
taxlaw-2822	42	1	on	on	ADP
taxlaw-2822	42	2	homeland	homeland	PROPN
taxlaw-2822	42	3	sec	sec	PROPN
taxlaw-2822	42	4	.	.	PROPN
taxlaw-2822	43	1	and	and	CCONJ
taxlaw-2822	43	2	governmental	governmental	ADJ
taxlaw-2822	43	3	affairs	affair	NOUN
taxlaw-2822	43	4	,	,	PUNCT
taxlaw-2822	43	5	112th	112th	PROPN
taxlaw-2822	43	6	cong	cong	NOUN
taxlaw-2822	43	7	.	.	PUNCT
taxlaw-2822	44	1	781	781	NUM
taxlaw-2822	44	2	(	(	PUNCT
taxlaw-2822	44	3	2012	2012	NUM
taxlaw-2822	44	4	)	)	PUNCT
taxlaw-2822	44	5	;	;	PUNCT
taxlaw-2822	44	6	offshore	offshore	ADJ
taxlaw-2822	44	7	profit	profit	NOUN
taxlaw-2822	44	8	shifting	shift	VERB
taxlaw-2822	44	9	and	and	CCONJ
taxlaw-2822	44	10	the	the	DET
taxlaw-2822	44	11	u.s	u.s	PROPN
taxlaw-2822	44	12	.	.	PROPN
taxlaw-2822	44	13	tax	tax	PROPN
taxlaw-2822	44	14	code	code	NOUN
taxlaw-2822	44	15	–	–	PUNCT
taxlaw-2822	44	16	part	part	NOUN
taxlaw-2822	44	17	2	2	NUM
taxlaw-2822	44	18	(	(	PUNCT
taxlaw-2822	44	19	apple	apple	NOUN
taxlaw-2822	44	20	):	):	PUNCT
taxlaw-2822	44	21	hearing	hearing	NOUN
taxlaw-2822	44	22	before	before	ADP
taxlaw-2822	44	23	the	the	DET
taxlaw-2822	44	24	permanent	permanent	ADJ
taxlaw-2822	44	25	subcomm	subcomm	NOUN
taxlaw-2822	44	26	.	.	PUNCT
taxlaw-2822	45	1	on	on	ADP
taxlaw-2822	45	2	investigation	investigation	NOUN
taxlaw-2822	45	3	of	of	ADP
taxlaw-2822	45	4	the	the	DET
taxlaw-2822	45	5	s.	s.	PROPN
taxlaw-2822	45	6	comm	comm	NOUN
taxlaw-2822	45	7	.	.	PUNCT
taxlaw-2822	46	1	on	on	ADP
taxlaw-2822	46	2	homeland	homeland	PROPN
taxlaw-2822	46	3	sec	sec	PROPN
taxlaw-2822	46	4	.	.	PROPN
taxlaw-2822	47	1	and	and	CCONJ
taxlaw-2822	47	2	governmental	governmental	ADJ
taxlaw-2822	47	3	affairs	affair	NOUN
taxlaw-2822	47	4	,	,	PUNCT
taxlaw-2822	47	5	113th	113th	PROPN
taxlaw-2822	47	6	cong	cong	NOUN
taxlaw-2822	47	7	.	.	PUNCT
taxlaw-2822	48	1	90	90	NUM
taxlaw-2822	48	2	(	(	PUNCT
taxlaw-2822	48	3	2013	2013	NUM
taxlaw-2822	48	4	)	)	PUNCT
taxlaw-2822	48	5	.	.	PUNCT
taxlaw-2822	49	1	9	9	NUM
taxlaw-2822	49	2	public	public	ADJ
taxlaw-2822	49	3	accounts	account	NOUN
taxlaw-2822	49	4	committee	committee	NOUN
taxlaw-2822	49	5	,	,	PUNCT
taxlaw-2822	49	6	hm	hm	INTJ
taxlaw-2822	49	7	revenues	revenue	NOUN
taxlaw-2822	49	8	and	and	CCONJ
taxlaw-2822	49	9	customs	custom	NOUN
taxlaw-2822	49	10	:	:	PUNCT
taxlaw-2822	49	11	annual	annual	ADJ
taxlaw-2822	49	12	report	report	NOUN
taxlaw-2822	49	13	and	and	CCONJ
taxlaw-2822	49	14	accounts	account	VERB
taxlaw-2822	49	15	201112	201112	NUM
taxlaw-2822	49	16	,	,	PUNCT
taxlaw-2822	49	17	tax	tax	NOUN
taxlaw-2822	49	18	avoidance	avoidance	NOUN
taxlaw-2822	49	19	by	by	ADP
taxlaw-2822	49	20	multinational	multinational	ADJ
taxlaw-2822	49	21	companies	company	NOUN
taxlaw-2822	49	22	,	,	PUNCT
taxlaw-2822	49	23	2012	2012	NUM
taxlaw-2822	49	24	-	-	SYM
taxlaw-2822	49	25	3	3	NUM
taxlaw-2822	49	26	,	,	PUNCT
taxlaw-2822	49	27	h.c	h.c	PROPN
taxlaw-2822	49	28	.	.	NOUN
taxlaw-2822	49	29	716	716	NUM
taxlaw-2822	49	30	(	(	PUNCT
taxlaw-2822	49	31	u.k	u.k	NOUN
taxlaw-2822	49	32	.	.	PROPN
taxlaw-2822	49	33	)	)	PUNCT
taxlaw-2822	49	34	.	.	PUNCT
taxlaw-2822	50	1	see	see	VERB
taxlaw-2822	50	2	also	also	ADV
taxlaw-2822	50	3	,	,	PUNCT
taxlaw-2822	50	4	jim	jim	PROPN
taxlaw-2822	50	5	pickard	pickard	PROPN
taxlaw-2822	50	6	&	&	CCONJ
taxlaw-2822	50	7	vanessa	vanessa	PROPN
taxlaw-2822	50	8	houlder	houlder	PROPN
taxlaw-2822	50	9	,	,	PUNCT
taxlaw-2822	50	10	google	google	PROPN
taxlaw-2822	50	11	and	and	CCONJ
taxlaw-2822	50	12	starbucks	starbuck	NOUN
taxlaw-2822	50	13	face	face	VERB
taxlaw-2822	50	14	tax	tax	NOUN
taxlaw-2822	50	15	questions	question	NOUN
taxlaw-2822	50	16	,	,	PUNCT
taxlaw-2822	50	17	fin	fin	NOUN
taxlaw-2822	50	18	.	.	PUNCT
taxlaw-2822	51	1	times	times	PROPN
taxlaw-2822	51	2	,	,	PUNCT
taxlaw-2822	51	3	oct	oct	PROPN
taxlaw-2822	51	4	.	.	PROPN
taxlaw-2822	51	5	30	30	NUM
taxlaw-2822	51	6	,	,	PUNCT
taxlaw-2822	51	7	2012	2012	NUM
taxlaw-2822	51	8	,	,	PUNCT
taxlaw-2822	51	9	available	available	ADJ
taxlaw-2822	51	10	at	at	ADP
taxlaw-2822	51	11	http://on.ft.com/q4w7wu	http://on.ft.com/q4w7wu	PROPN
taxlaw-2822	51	12	;	;	PUNCT
taxlaw-2822	51	13	juliette	juliette	PROPN
taxlaw-2822	51	14	garside	garside	PROPN
taxlaw-2822	51	15	,	,	PUNCT
taxlaw-2822	51	16	amazon	amazon	PROPN
taxlaw-2822	51	17	paid	pay	VERB
taxlaw-2822	51	18	£	£	SYM
taxlaw-2822	51	19	3	3	NUM
taxlaw-2822	51	20	m	m	NOUN
taxlaw-2822	51	21	tax	tax	NOUN
taxlaw-2822	51	22	on	on	ADP
taxlaw-2822	51	23	£	£	SYM
taxlaw-2822	51	24	4bn	4bn	ADJ
taxlaw-2822	51	25	uk	uk	NOUN
taxlaw-2822	51	26	sales	sale	NOUN
taxlaw-2822	51	27	,	,	PUNCT
taxlaw-2822	51	28	the	the	DET
taxlaw-2822	51	29	guardian	guardian	NOUN
taxlaw-2822	51	30	,	,	PUNCT
taxlaw-2822	51	31	may	may	AUX
taxlaw-2822	51	32	15	15	NUM
taxlaw-2822	51	33	,	,	PUNCT
taxlaw-2822	51	34	2013	2013	NUM
taxlaw-2822	51	35	,	,	PUNCT
taxlaw-2822	51	36	available	available	ADJ
taxlaw-2822	51	37	at	at	ADP
taxlaw-2822	51	38	http://gu.com/p/3fpgb/tw	http://gu.com/p/3fpgb/tw	NOUN
taxlaw-2822	51	39	.	.	PUNCT
taxlaw-2822	52	1	10	10	NUM
taxlaw-2822	52	2	oecd	oecd	PROPN
taxlaw-2822	52	3	,	,	PUNCT
taxlaw-2822	52	4	addressing	address	VERB
taxlaw-2822	52	5	base	base	NOUN
taxlaw-2822	52	6	erosion	erosion	NOUN
taxlaw-2822	52	7	and	and	CCONJ
taxlaw-2822	52	8	profit	profit	NOUN
taxlaw-2822	52	9	shifting	shifting	NOUN
taxlaw-2822	52	10	,	,	PUNCT
taxlaw-2822	52	11	supra	supra	NOUN
taxlaw-2822	52	12	,	,	PUNCT
taxlaw-2822	52	13	note	note	VERB
taxlaw-2822	52	14	5	5	NUM
taxlaw-2822	52	15	,	,	PUNCT
taxlaw-2822	52	16	at	at	ADP
taxlaw-2822	52	17	7	7	NUM
taxlaw-2822	52	18	-	-	SYM
taxlaw-2822	52	19	8	8	NUM
taxlaw-2822	52	20	.	.	PUNCT
taxlaw-2822	52	21	2014	2014	NUM
taxlaw-2822	52	22	]	]	PUNCT
taxlaw-2822	52	23	the	the	DET
taxlaw-2822	52	24	use	use	NOUN
taxlaw-2822	52	25	of	of	ADP
taxlaw-2822	52	26	cross	cross	ADJ
taxlaw-2822	52	27	-	-	ADJ
taxlaw-2822	52	28	border	border	ADJ
taxlaw-2822	52	29	corporate	corporate	ADJ
taxlaw-2822	52	30	profits	profit	NOUN
taxlaw-2822	52	31	and	and	CCONJ
taxlaw-2822	52	32	losses	loss	NOUN
taxlaw-2822	52	33	137	137	NUM
taxlaw-2822	52	34	systems	system	NOUN
taxlaw-2822	52	35	which	which	PRON
taxlaw-2822	52	36	have	have	AUX
taxlaw-2822	52	37	been	be	AUX
taxlaw-2822	52	38	put	put	VERB
taxlaw-2822	52	39	in	in	ADP
taxlaw-2822	52	40	place	place	NOUN
taxlaw-2822	52	41	by	by	ADP
taxlaw-2822	52	42	home	home	NOUN
taxlaw-2822	52	43	and	and	CCONJ
taxlaw-2822	52	44	host	host	NOUN
taxlaw-2822	52	45	countries	country	NOUN
taxlaw-2822	52	46	.	.	PUNCT
taxlaw-2822	53	1	this	this	PRON
taxlaw-2822	53	2	implies	imply	VERB
taxlaw-2822	53	3	that	that	SCONJ
taxlaw-2822	53	4	it	it	PRON
taxlaw-2822	53	5	may	may	AUX
taxlaw-2822	53	6	be	be	AUX
taxlaw-2822	53	7	very	very	ADV
taxlaw-2822	53	8	difficult	difficult	ADJ
taxlaw-2822	53	9	for	for	ADP
taxlaw-2822	53	10	any	any	DET
taxlaw-2822	53	11	single	single	ADJ
taxlaw-2822	53	12	country	country	NOUN
taxlaw-2822	53	13	,	,	PUNCT
taxlaw-2822	53	14	acting	act	VERB
taxlaw-2822	53	15	alone	alone	ADV
taxlaw-2822	53	16	,	,	PUNCT
taxlaw-2822	53	17	to	to	AUX
taxlaw-2822	53	18	effectively	effectively	ADV
taxlaw-2822	53	19	combat	combat	VERB
taxlaw-2822	53	20	beps	bep	NOUN
taxlaw-2822	53	21	behaviors	behavior	NOUN
taxlaw-2822	53	22	.	.	PUNCT
taxlaw-2822	54	1	"11	"11	PROPN
taxlaw-2822	54	2	governments	government	NOUN
taxlaw-2822	54	3	,	,	PUNCT
taxlaw-2822	54	4	therefore	therefore	ADV
taxlaw-2822	54	5	,	,	PUNCT
taxlaw-2822	54	6	assign	assign	VERB
taxlaw-2822	54	7	strategic	strategic	ADJ
taxlaw-2822	54	8	value	value	NOUN
taxlaw-2822	54	9	to	to	PART
taxlaw-2822	54	10	tax	tax	NOUN
taxlaw-2822	54	11	information	information	NOUN
taxlaw-2822	54	12	that	that	PRON
taxlaw-2822	54	13	concerns	concern	VERB
taxlaw-2822	54	14	cross	cross	ADJ
taxlaw-2822	54	15	-	-	ADJ
taxlaw-2822	54	16	border	border	ADJ
taxlaw-2822	54	17	corporate	corporate	ADJ
taxlaw-2822	54	18	profits	profit	NOUN
taxlaw-2822	54	19	and	and	CCONJ
taxlaw-2822	54	20	losses	loss	NOUN
taxlaw-2822	54	21	;	;	PUNCT
taxlaw-2822	54	22	information	information	NOUN
taxlaw-2822	54	23	is	be	AUX
taxlaw-2822	54	24	generally	generally	ADV
taxlaw-2822	54	25	available	available	ADJ
taxlaw-2822	54	26	by	by	ADP
taxlaw-2822	54	27	request	request	NOUN
taxlaw-2822	54	28	under	under	ADP
taxlaw-2822	54	29	article	article	NOUN
taxlaw-2822	54	30	26	26	NUM
taxlaw-2822	54	31	of	of	ADP
taxlaw-2822	54	32	the	the	DET
taxlaw-2822	54	33	oecd	oecd	PROPN
taxlaw-2822	54	34	model	model	NOUN
taxlaw-2822	54	35	convention,12	convention,12	NOUN
taxlaw-2822	54	36	but	but	CCONJ
taxlaw-2822	54	37	the	the	DET
taxlaw-2822	54	38	type	type	NOUN
taxlaw-2822	54	39	of	of	ADP
taxlaw-2822	54	40	tax	tax	NOUN
taxlaw-2822	54	41	information	information	NOUN
taxlaw-2822	54	42	that	that	PRON
taxlaw-2822	54	43	is	be	AUX
taxlaw-2822	54	44	considered	consider	VERB
taxlaw-2822	54	45	here	here	ADV
taxlaw-2822	54	46	is	be	AUX
taxlaw-2822	54	47	that	that	PRON
taxlaw-2822	54	48	which	which	PRON
taxlaw-2822	54	49	can	can	AUX
taxlaw-2822	54	50	be	be	AUX
taxlaw-2822	54	51	obtained	obtain	VERB
taxlaw-2822	54	52	from	from	ADP
taxlaw-2822	54	53	systems	system	NOUN
taxlaw-2822	54	54	that	that	PRON
taxlaw-2822	54	55	allow	allow	VERB
taxlaw-2822	54	56	the	the	DET
taxlaw-2822	54	57	consolidation	consolidation	NOUN
taxlaw-2822	54	58	by	by	ADP
taxlaw-2822	54	59	a	a	DET
taxlaw-2822	54	60	single	single	ADJ
taxlaw-2822	54	61	company	company	NOUN
taxlaw-2822	54	62	of	of	ADP
taxlaw-2822	54	63	corporate	corporate	ADJ
taxlaw-2822	54	64	profits	profit	NOUN
taxlaw-2822	54	65	and	and	CCONJ
taxlaw-2822	54	66	losses	loss	NOUN
taxlaw-2822	54	67	reported	report	VERB
taxlaw-2822	54	68	by	by	ADP
taxlaw-2822	54	69	affiliated	affiliated	ADJ
taxlaw-2822	54	70	companies	company	NOUN
taxlaw-2822	54	71	resident	resident	ADJ
taxlaw-2822	54	72	in	in	ADP
taxlaw-2822	54	73	different	different	ADJ
taxlaw-2822	54	74	countries	country	NOUN
taxlaw-2822	54	75	.	.	PUNCT
taxlaw-2822	55	1	such	such	DET
taxlaw-2822	55	2	a	a	DET
taxlaw-2822	55	3	consolidating	consolidate	VERB
taxlaw-2822	55	4	company	company	NOUN
taxlaw-2822	55	5	must	must	AUX
taxlaw-2822	55	6	be	be	AUX
taxlaw-2822	55	7	in	in	ADP
taxlaw-2822	55	8	a	a	DET
taxlaw-2822	55	9	position	position	NOUN
taxlaw-2822	55	10	to	to	PART
taxlaw-2822	55	11	pool	pool	VERB
taxlaw-2822	55	12	together	together	ADV
taxlaw-2822	55	13	the	the	DET
taxlaw-2822	55	14	relevant	relevant	ADJ
taxlaw-2822	55	15	financial	financial	ADJ
taxlaw-2822	55	16	and	and	CCONJ
taxlaw-2822	55	17	tax	tax	NOUN
taxlaw-2822	55	18	data	datum	NOUN
taxlaw-2822	55	19	on	on	ADP
taxlaw-2822	55	20	profits	profit	NOUN
taxlaw-2822	55	21	and	and	CCONJ
taxlaw-2822	55	22	losses	loss	NOUN
taxlaw-2822	55	23	reported	report	VERB
taxlaw-2822	55	24	by	by	ADP
taxlaw-2822	55	25	the	the	DET
taxlaw-2822	55	26	consolidated	consolidated	ADJ
taxlaw-2822	55	27	companies	company	NOUN
taxlaw-2822	55	28	and	and	CCONJ
taxlaw-2822	55	29	compute	compute	VERB
taxlaw-2822	55	30	consolidated	consolidated	ADJ
taxlaw-2822	55	31	profit	profit	NOUN
taxlaw-2822	55	32	and	and	CCONJ
taxlaw-2822	55	33	losses	loss	NOUN
taxlaw-2822	55	34	on	on	ADP
taxlaw-2822	55	35	the	the	DET
taxlaw-2822	55	36	basis	basis	NOUN
taxlaw-2822	55	37	of	of	ADP
taxlaw-2822	55	38	common	common	ADJ
taxlaw-2822	55	39	rules	rule	NOUN
taxlaw-2822	55	40	.	.	PUNCT
taxlaw-2822	56	1	this	this	DET
taxlaw-2822	56	2	data	data	NOUN
taxlaw-2822	56	3	is	be	AUX
taxlaw-2822	56	4	available	available	ADJ
taxlaw-2822	56	5	to	to	ADP
taxlaw-2822	56	6	tax	tax	NOUN
taxlaw-2822	56	7	authorities	authority	NOUN
taxlaw-2822	56	8	of	of	ADP
taxlaw-2822	56	9	multiple	multiple	ADJ
taxlaw-2822	56	10	countries	country	NOUN
taxlaw-2822	56	11	.	.	PUNCT
taxlaw-2822	57	1	such	such	ADJ
taxlaw-2822	57	2	information	information	NOUN
taxlaw-2822	57	3	needed	need	VERB
taxlaw-2822	57	4	to	to	PART
taxlaw-2822	57	5	consolidate	consolidate	VERB
taxlaw-2822	57	6	cross	cross	ADJ
taxlaw-2822	57	7	-	-	ADJ
taxlaw-2822	57	8	border	border	ADJ
taxlaw-2822	57	9	corporate	corporate	ADJ
taxlaw-2822	57	10	profits	profit	NOUN
taxlaw-2822	57	11	and	and	CCONJ
taxlaw-2822	57	12	losses	loss	NOUN
taxlaw-2822	57	13	is	be	AUX
taxlaw-2822	57	14	referred	refer	VERB
taxlaw-2822	57	15	to	to	ADP
taxlaw-2822	57	16	here	here	ADV
taxlaw-2822	57	17	as	as	ADP
taxlaw-2822	57	18	"	"	PUNCT
taxlaw-2822	57	19	global	global	ADJ
taxlaw-2822	57	20	corporate	corporate	ADJ
taxlaw-2822	57	21	tax	tax	NOUN
taxlaw-2822	57	22	information	information	NOUN
taxlaw-2822	57	23	.	.	PUNCT
taxlaw-2822	57	24	"	"	PUNCT
taxlaw-2822	58	1	there	there	PRON
taxlaw-2822	58	2	is	be	VERB
taxlaw-2822	58	3	clearly	clearly	ADV
taxlaw-2822	58	4	the	the	DET
taxlaw-2822	58	5	need	need	NOUN
taxlaw-2822	58	6	for	for	SCONJ
taxlaw-2822	58	7	coordinated	coordinated	ADJ
taxlaw-2822	58	8	solutions	solution	NOUN
taxlaw-2822	58	9	to	to	PART
taxlaw-2822	58	10	be	be	AUX
taxlaw-2822	58	11	adopted	adopt	VERB
taxlaw-2822	58	12	on	on	ADP
taxlaw-2822	58	13	a	a	DET
taxlaw-2822	58	14	multilateral	multilateral	ADJ
taxlaw-2822	58	15	basis	basis	NOUN
taxlaw-2822	58	16	relying	rely	VERB
taxlaw-2822	58	17	on	on	ADP
taxlaw-2822	58	18	the	the	DET
taxlaw-2822	58	19	free	free	ADJ
taxlaw-2822	58	20	exchange	exchange	NOUN
taxlaw-2822	58	21	of	of	ADP
taxlaw-2822	58	22	global	global	ADJ
taxlaw-2822	58	23	corporate	corporate	ADJ
taxlaw-2822	58	24	tax	tax	NOUN
taxlaw-2822	58	25	information	information	NOUN
taxlaw-2822	58	26	,	,	PUNCT
taxlaw-2822	58	27	but	but	CCONJ
taxlaw-2822	58	28	there	there	PRON
taxlaw-2822	58	29	is	be	VERB
taxlaw-2822	58	30	no	no	DET
taxlaw-2822	58	31	established	establish	VERB
taxlaw-2822	58	32	method	method	NOUN
taxlaw-2822	58	33	for	for	ADP
taxlaw-2822	58	34	sharing	share	VERB
taxlaw-2822	58	35	such	such	ADJ
taxlaw-2822	58	36	information	information	NOUN
taxlaw-2822	58	37	.	.	PUNCT
taxlaw-2822	59	1	currently	currently	ADV
taxlaw-2822	59	2	,	,	PUNCT
taxlaw-2822	59	3	individual	individual	ADJ
taxlaw-2822	59	4	countries	country	NOUN
taxlaw-2822	59	5	do	do	AUX
taxlaw-2822	59	6	not	not	PART
taxlaw-2822	59	7	have	have	VERB
taxlaw-2822	59	8	access	access	NOUN
taxlaw-2822	59	9	to	to	ADP
taxlaw-2822	59	10	such	such	ADJ
taxlaw-2822	59	11	information	information	NOUN
taxlaw-2822	59	12	and	and	CCONJ
taxlaw-2822	59	13	resort	resort	NOUN
taxlaw-2822	59	14	to	to	ADP
taxlaw-2822	59	15	policies	policy	NOUN
taxlaw-2822	59	16	to	to	PART
taxlaw-2822	59	17	regulate	regulate	VERB
taxlaw-2822	59	18	global	global	ADJ
taxlaw-2822	59	19	taxpayers	taxpayer	NOUN
taxlaw-2822	59	20	'	'	PART
taxlaw-2822	59	21	use	use	NOUN
taxlaw-2822	59	22	of	of	ADP
taxlaw-2822	59	23	profits	profit	NOUN
taxlaw-2822	59	24	and	and	CCONJ
taxlaw-2822	59	25	losses	loss	NOUN
taxlaw-2822	59	26	that	that	PRON
taxlaw-2822	59	27	interact	interact	VERB
taxlaw-2822	59	28	with	with	ADP
taxlaw-2822	59	29	those	those	PRON
taxlaw-2822	59	30	of	of	ADP
taxlaw-2822	59	31	other	other	ADJ
taxlaw-2822	59	32	countries	country	NOUN
taxlaw-2822	59	33	.	.	PUNCT
taxlaw-2822	60	1	this	this	DET
taxlaw-2822	60	2	article	article	NOUN
taxlaw-2822	60	3	relies	rely	VERB
taxlaw-2822	60	4	on	on	ADP
taxlaw-2822	60	5	elementary	elementary	ADJ
taxlaw-2822	60	6	concepts	concept	NOUN
taxlaw-2822	60	7	of	of	ADP
taxlaw-2822	60	8	game	game	NOUN
taxlaw-2822	60	9	theory	theory	NOUN
taxlaw-2822	60	10	to	to	PART
taxlaw-2822	60	11	provide	provide	VERB
taxlaw-2822	60	12	a	a	DET
taxlaw-2822	60	13	simplified	simplified	ADJ
taxlaw-2822	60	14	model	model	NOUN
taxlaw-2822	60	15	of	of	ADP
taxlaw-2822	60	16	the	the	DET
taxlaw-2822	60	17	strategic	strategic	ADJ
taxlaw-2822	60	18	behavior	behavior	NOUN
taxlaw-2822	60	19	of	of	ADP
taxlaw-2822	60	20	those	those	DET
taxlaw-2822	60	21	agents	agent	NOUN
taxlaw-2822	60	22	(	(	PUNCT
taxlaw-2822	60	23	countries	country	NOUN
taxlaw-2822	60	24	)	)	PUNCT
taxlaw-2822	60	25	,	,	PUNCT
taxlaw-2822	60	26	as	as	SCONJ
taxlaw-2822	60	27	each	each	DET
taxlaw-2822	60	28	national	national	ADJ
taxlaw-2822	60	29	(	(	PUNCT
taxlaw-2822	60	30	i.e.	i.e.	X
taxlaw-2822	60	31	unilateral	unilateral	ADJ
taxlaw-2822	60	32	)	)	PUNCT
taxlaw-2822	60	33	tax	tax	NOUN
taxlaw-2822	60	34	policy	policy	NOUN
taxlaw-2822	60	35	interacts	interact	VERB
taxlaw-2822	60	36	with	with	ADP
taxlaw-2822	60	37	the	the	DET
taxlaw-2822	60	38	others	other	NOUN
taxlaw-2822	60	39	in	in	ADP
taxlaw-2822	60	40	an	an	DET
taxlaw-2822	60	41	environment	environment	NOUN
taxlaw-2822	60	42	in	in	ADP
taxlaw-2822	60	43	which	which	PRON
taxlaw-2822	60	44	global	global	ADJ
taxlaw-2822	60	45	corporate	corporate	ADJ
taxlaw-2822	60	46	tax	tax	NOUN
taxlaw-2822	60	47	information	information	NOUN
taxlaw-2822	60	48	becomes	become	VERB
taxlaw-2822	60	49	a	a	DET
taxlaw-2822	60	50	strategic	strategic	ADJ
taxlaw-2822	60	51	asset	asset	NOUN
taxlaw-2822	60	52	for	for	ADP
taxlaw-2822	60	53	effective	effective	ADJ
taxlaw-2822	60	54	tax	tax	NOUN
taxlaw-2822	60	55	enforcement.13	enforcement.13	NOUN
taxlaw-2822	60	56	more	more	ADV
taxlaw-2822	60	57	precisely	precisely	ADV
taxlaw-2822	60	58	each	each	DET
taxlaw-2822	60	59	country	country	NOUN
taxlaw-2822	60	60	must	must	AUX
taxlaw-2822	60	61	choose	choose	VERB
taxlaw-2822	60	62	from	from	ADP
taxlaw-2822	60	63	a	a	DET
taxlaw-2822	60	64	range	range	NOUN
taxlaw-2822	60	65	of	of	ADP
taxlaw-2822	60	66	unilateral	unilateral	ADJ
taxlaw-2822	60	67	strategies	strategy	NOUN
taxlaw-2822	60	68	concerning	concern	VERB
taxlaw-2822	60	69	cross	cross	ADJ
taxlaw-2822	60	70	-	-	ADJ
taxlaw-2822	60	71	border	border	ADJ
taxlaw-2822	60	72	consolidation	consolidation	NOUN
taxlaw-2822	60	73	of	of	ADP
taxlaw-2822	60	74	profits	profit	NOUN
taxlaw-2822	60	75	and	and	CCONJ
taxlaw-2822	60	76	losses	loss	NOUN
taxlaw-2822	60	77	.	.	PUNCT
taxlaw-2822	61	1	in	in	ADP
taxlaw-2822	61	2	the	the	DET
taxlaw-2822	61	3	stylized	stylize	VERB
taxlaw-2822	61	4	model	model	NOUN
taxlaw-2822	61	5	proposed	propose	VERB
taxlaw-2822	61	6	here	here	ADV
taxlaw-2822	61	7	,	,	PUNCT
taxlaw-2822	61	8	a	a	DET
taxlaw-2822	61	9	"	"	PUNCT
taxlaw-2822	61	10	unilateral	unilateral	ADJ
taxlaw-2822	61	11	strategy	strategy	NOUN
taxlaw-2822	61	12	"	"	PUNCT
taxlaw-2822	61	13	is	be	AUX
taxlaw-2822	61	14	a	a	DET
taxlaw-2822	61	15	predetermined	predetermined	ADJ
taxlaw-2822	61	16	"	"	PUNCT
taxlaw-2822	61	17	program	program	NOUN
taxlaw-2822	61	18	of	of	ADP
taxlaw-2822	61	19	play	play	NOUN
taxlaw-2822	61	20	"	"	PUNCT
taxlaw-2822	61	21	that	that	PRON
taxlaw-2822	61	22	commands	command	VERB
taxlaw-2822	61	23	what	what	DET
taxlaw-2822	61	24	kind	kind	NOUN
taxlaw-2822	61	25	of	of	ADP
taxlaw-2822	61	26	regulation	regulation	NOUN
taxlaw-2822	61	27	to	to	PART
taxlaw-2822	61	28	take	take	VERB
taxlaw-2822	61	29	in	in	ADP
taxlaw-2822	61	30	response	response	NOUN
taxlaw-2822	61	31	to	to	ADP
taxlaw-2822	61	32	every	every	DET
taxlaw-2822	61	33	strategy	strategy	NOUN
taxlaw-2822	61	34	available	available	ADJ
taxlaw-2822	61	35	to	to	ADP
taxlaw-2822	61	36	other	other	ADJ
taxlaw-2822	61	37	countries	country	NOUN
taxlaw-2822	61	38	.	.	PUNCT
taxlaw-2822	62	1	this	this	DET
taxlaw-2822	62	2	situation	situation	NOUN
taxlaw-2822	62	3	can	can	AUX
taxlaw-2822	62	4	be	be	AUX
taxlaw-2822	62	5	technically	technically	ADV
taxlaw-2822	62	6	defined	define	VERB
taxlaw-2822	62	7	as	as	ADP
taxlaw-2822	62	8	a	a	DET
taxlaw-2822	62	9	"	"	PUNCT
taxlaw-2822	62	10	game	game	NOUN
taxlaw-2822	62	11	,	,	PUNCT
taxlaw-2822	62	12	"	"	PUNCT
taxlaw-2822	62	13	i.e.	i.e.	X
taxlaw-2822	62	14	a	a	DET
taxlaw-2822	62	15	term	term	NOUN
taxlaw-2822	62	16	of	of	ADP
taxlaw-2822	62	17	art	art	NOUN
taxlaw-2822	62	18	used	use	VERB
taxlaw-2822	62	19	to	to	PART
taxlaw-2822	62	20	denote	denote	VERB
taxlaw-2822	62	21	a	a	DET
taxlaw-2822	62	22	situation	situation	NOUN
taxlaw-2822	62	23	in	in	ADP
taxlaw-2822	62	24	which	which	PRON
taxlaw-2822	62	25	at	at	ADP
taxlaw-2822	62	26	least	least	ADV
taxlaw-2822	62	27	one	one	NUM
taxlaw-2822	62	28	agent	agent	NOUN
taxlaw-2822	62	29	can	can	AUX
taxlaw-2822	62	30	act	act	VERB
taxlaw-2822	62	31	to	to	PART
taxlaw-2822	62	32	maximize	maximize	VERB
taxlaw-2822	62	33	its	its	PRON
taxlaw-2822	62	34	utility	utility	NOUN
taxlaw-2822	62	35	only	only	ADV
taxlaw-2822	62	36	by	by	ADP
taxlaw-2822	62	37	anticipating	anticipate	VERB
taxlaw-2822	62	38	the	the	DET
taxlaw-2822	62	39	responses	response	NOUN
taxlaw-2822	62	40	to	to	ADP
taxlaw-2822	62	41	its	its	PRON
taxlaw-2822	62	42	actions	action	NOUN
taxlaw-2822	62	43	by	by	ADP
taxlaw-2822	62	44	one	one	NUM
taxlaw-2822	62	45	or	or	CCONJ
taxlaw-2822	62	46	more	more	ADJ
taxlaw-2822	62	47	other	other	ADJ
taxlaw-2822	62	48	agents	agent	NOUN
taxlaw-2822	62	49	by	by	ADP
taxlaw-2822	62	50	resorting	resort	VERB
taxlaw-2822	62	51	to	to	ADP
taxlaw-2822	62	52	a	a	DET
taxlaw-2822	62	53	unilateral	unilateral	ADJ
taxlaw-2822	62	54	strategy	strategy	NOUN
taxlaw-2822	62	55	.	.	PUNCT
taxlaw-2822	63	1	game	game	NOUN
taxlaw-2822	63	2	theory	theory	NOUN
taxlaw-2822	63	3	is	be	AUX
taxlaw-2822	63	4	an	an	DET
taxlaw-2822	63	5	important	important	ADJ
taxlaw-2822	63	6	tool	tool	NOUN
taxlaw-2822	63	7	for	for	ADP
taxlaw-2822	63	8	an	an	DET
taxlaw-2822	63	9	agent	agent	NOUN
taxlaw-2822	63	10	,	,	PUNCT
taxlaw-2822	63	11	such	such	ADJ
taxlaw-2822	63	12	as	as	ADP
taxlaw-2822	63	13	a	a	DET
taxlaw-2822	63	14	country,14	country,14	NOUN
taxlaw-2822	63	15	who	who	PRON
taxlaw-2822	63	16	confronts	confront	VERB
taxlaw-2822	63	17	situations	situation	NOUN
taxlaw-2822	63	18	where	where	SCONJ
taxlaw-2822	63	19	the	the	DET
taxlaw-2822	63	20	best	good	ADJ
taxlaw-2822	63	21	unilateral	unilateral	ADJ
taxlaw-2822	63	22	strategy	strategy	NOUN
taxlaw-2822	63	23	depends	depend	VERB
taxlaw-2822	63	24	on	on	ADP
taxlaw-2822	63	25	expectations	expectation	NOUN
taxlaw-2822	63	26	about	about	ADP
taxlaw-2822	63	27	what	what	PRON
taxlaw-2822	63	28	one	one	NUM
taxlaw-2822	63	29	or	or	CCONJ
taxlaw-2822	63	30	more	more	ADJ
taxlaw-2822	63	31	other	other	ADJ
taxlaw-2822	63	32	agents	agent	NOUN
taxlaw-2822	63	33	will	will	AUX
taxlaw-2822	63	34	do	do	AUX
taxlaw-2822	63	35	,	,	PUNCT
taxlaw-2822	63	36	and	and	CCONJ
taxlaw-2822	63	37	the	the	DET
taxlaw-2822	63	38	other	other	ADJ
taxlaw-2822	63	39	agents	agent	NOUN
taxlaw-2822	63	40	'	'	PART
taxlaw-2822	63	41	best	good	ADJ
taxlaw-2822	63	42	unilateral	unilateral	ADJ
taxlaw-2822	63	43	strategies	strategy	NOUN
taxlaw-2822	63	44	depend	depend	VERB
taxlaw-2822	63	45	on	on	ADP
taxlaw-2822	63	46	what	what	PRON
taxlaw-2822	63	47	the	the	DET
taxlaw-2822	63	48	original	original	ADJ
taxlaw-2822	63	49	agent	agent	NOUN
taxlaw-2822	63	50	does	do	AUX
taxlaw-2822	63	51	.	.	PUNCT
taxlaw-2822	64	1	the	the	DET
taxlaw-2822	64	2	model	model	NOUN
taxlaw-2822	64	3	considers	consider	VERB
taxlaw-2822	64	4	two	two	NUM
taxlaw-2822	64	5	stages	stage	NOUN
taxlaw-2822	64	6	of	of	ADP
taxlaw-2822	64	7	play	play	NOUN
taxlaw-2822	64	8	.	.	PUNCT
taxlaw-2822	65	1	in	in	ADP
taxlaw-2822	65	2	the	the	DET
taxlaw-2822	65	3	first	first	ADJ
taxlaw-2822	65	4	stage	stage	NOUN
taxlaw-2822	65	5	,	,	PUNCT
taxlaw-2822	65	6	countries	country	NOUN
taxlaw-2822	65	7	do	do	AUX
taxlaw-2822	65	8	not	not	PART
taxlaw-2822	65	9	exchange	exchange	VERB
taxlaw-2822	65	10	global	global	ADJ
taxlaw-2822	65	11	corporate	corporate	ADJ
taxlaw-2822	65	12	tax	tax	NOUN
taxlaw-2822	65	13	information	information	NOUN
taxlaw-2822	65	14	and	and	CCONJ
taxlaw-2822	65	15	therefore	therefore	ADV
taxlaw-2822	65	16	resort	resort	VERB
taxlaw-2822	65	17	to	to	ADP
taxlaw-2822	65	18	unilateral	unilateral	ADJ
taxlaw-2822	65	19	strategies	strategy	NOUN
taxlaw-2822	65	20	to	to	PART
taxlaw-2822	65	21	regulate	regulate	VERB
taxlaw-2822	65	22	cross	cross	ADJ
taxlaw-2822	65	23	-	-	ADJ
taxlaw-2822	65	24	border	border	ADJ
taxlaw-2822	65	25	consolidation	consolidation	NOUN
taxlaw-2822	65	26	of	of	ADP
taxlaw-2822	65	27	profits	profit	NOUN
taxlaw-2822	65	28	and	and	CCONJ
taxlaw-2822	65	29	losses	loss	NOUN
taxlaw-2822	65	30	that	that	PRON
taxlaw-2822	65	31	maximize	maximize	VERB
taxlaw-2822	65	32	their	their	PRON
taxlaw-2822	65	33	interests	interest	NOUN
taxlaw-2822	65	34	.	.	PUNCT
taxlaw-2822	66	1	in	in	ADP
taxlaw-2822	66	2	the	the	DET
taxlaw-2822	66	3	second	second	ADJ
taxlaw-2822	66	4	stage	stage	NOUN
taxlaw-2822	66	5	,	,	PUNCT
taxlaw-2822	66	6	countries	country	NOUN
taxlaw-2822	66	7	exchange	exchange	VERB
taxlaw-2822	66	8	global	global	ADJ
taxlaw-2822	66	9	corporate	corporate	ADJ
taxlaw-2822	66	10	tax	tax	NOUN
taxlaw-2822	66	11	information	information	NOUN
taxlaw-2822	66	12	and	and	CCONJ
taxlaw-2822	66	13	eventually	eventually	ADV
taxlaw-2822	66	14	abide	abide	VERB
taxlaw-2822	66	15	by	by	ADP
taxlaw-2822	66	16	common	common	ADJ
taxlaw-2822	66	17	rules	rule	NOUN
taxlaw-2822	66	18	embodied	embody	VERB
taxlaw-2822	66	19	in	in	ADP
taxlaw-2822	66	20	binding	bind	VERB
taxlaw-2822	66	21	legal	legal	ADJ
taxlaw-2822	66	22	instruments	instrument	NOUN
taxlaw-2822	66	23	that	that	PRON
taxlaw-2822	66	24	reflect	reflect	VERB
taxlaw-2822	66	25	and	and	CCONJ
taxlaw-2822	66	26	enhance	enhance	VERB
taxlaw-2822	66	27	an	an	DET
taxlaw-2822	66	28	existing	exist	VERB
taxlaw-2822	66	29	level	level	NOUN
taxlaw-2822	66	30	of	of	ADP
taxlaw-2822	66	31	spontaneous	spontaneous	ADJ
taxlaw-2822	66	32	coordination	coordination	NOUN
taxlaw-2822	66	33	achieved	achieve	VERB
taxlaw-2822	66	34	in	in	ADP
taxlaw-2822	66	35	the	the	DET
taxlaw-2822	66	36	first	first	ADJ
taxlaw-2822	66	37	stage	stage	NOUN
taxlaw-2822	66	38	.	.	PUNCT
taxlaw-2822	67	1	11	11	NUM
taxlaw-2822	67	2	oecd	oecd	NOUN
taxlaw-2822	67	3	,	,	PUNCT
taxlaw-2822	67	4	addressing	address	VERB
taxlaw-2822	67	5	base	base	NOUN
taxlaw-2822	67	6	erosion	erosion	NOUN
taxlaw-2822	67	7	and	and	CCONJ
taxlaw-2822	67	8	profit	profit	NOUN
taxlaw-2822	67	9	shifting	shifting	NOUN
taxlaw-2822	67	10	,	,	PUNCT
taxlaw-2822	67	11	supra	supra	NOUN
taxlaw-2822	67	12	,	,	PUNCT
taxlaw-2822	67	13	note	note	VERB
taxlaw-2822	67	14	5	5	NUM
taxlaw-2822	67	15	,	,	PUNCT
taxlaw-2822	67	16	at	at	ADP
taxlaw-2822	67	17	45	45	NUM
taxlaw-2822	67	18	.	.	NOUN
taxlaw-2822	67	19	12	12	NUM
taxlaw-2822	67	20	oecd	oecd	PROPN
taxlaw-2822	67	21	model	model	NOUN
taxlaw-2822	67	22	tax	tax	NOUN
taxlaw-2822	67	23	convention	convention	NOUN
taxlaw-2822	67	24	on	on	ADP
taxlaw-2822	67	25	income	income	NOUN
taxlaw-2822	67	26	and	and	CCONJ
taxlaw-2822	67	27	capital	capital	NOUN
taxlaw-2822	67	28	2010	2010	NUM
taxlaw-2822	67	29	.	.	PUNCT
taxlaw-2822	68	1	13	13	NUM
taxlaw-2822	68	2	game	game	NOUN
taxlaw-2822	68	3	theory	theory	NOUN
taxlaw-2822	68	4	has	have	AUX
taxlaw-2822	68	5	become	become	VERB
taxlaw-2822	68	6	a	a	DET
taxlaw-2822	68	7	massive	massive	ADJ
taxlaw-2822	68	8	tool	tool	NOUN
taxlaw-2822	68	9	for	for	ADP
taxlaw-2822	68	10	rational	rational	ADJ
taxlaw-2822	68	11	decision	decision	NOUN
taxlaw-2822	68	12	-	-	PUNCT
taxlaw-2822	68	13	making	making	NOUN
taxlaw-2822	68	14	in	in	ADP
taxlaw-2822	68	15	all	all	DET
taxlaw-2822	68	16	sort	sort	NOUN
taxlaw-2822	68	17	of	of	ADP
taxlaw-2822	68	18	field	field	NOUN
taxlaw-2822	68	19	and	and	CCONJ
taxlaw-2822	68	20	it	it	PRON
taxlaw-2822	68	21	is	be	AUX
taxlaw-2822	68	22	not	not	PART
taxlaw-2822	68	23	the	the	DET
taxlaw-2822	68	24	case	case	NOUN
taxlaw-2822	68	25	here	here	ADV
taxlaw-2822	68	26	to	to	PART
taxlaw-2822	68	27	review	review	VERB
taxlaw-2822	68	28	the	the	DET
taxlaw-2822	68	29	basic	basic	ADJ
taxlaw-2822	68	30	literature	literature	NOUN
taxlaw-2822	68	31	.	.	PUNCT
taxlaw-2822	69	1	very	very	ADV
taxlaw-2822	69	2	useful	useful	ADJ
taxlaw-2822	69	3	and	and	CCONJ
taxlaw-2822	69	4	comprehensive	comprehensive	ADJ
taxlaw-2822	69	5	accounts	account	NOUN
taxlaw-2822	69	6	for	for	ADP
taxlaw-2822	69	7	the	the	DET
taxlaw-2822	69	8	layman	layman	NOUN
taxlaw-2822	69	9	are	be	AUX
taxlaw-2822	69	10	:	:	PUNCT
taxlaw-2822	69	11	binmore	binmore	ADJ
taxlaw-2822	69	12	kenneth	kenneth	PROPN
taxlaw-2822	69	13	,	,	PUNCT
taxlaw-2822	69	14	rational	rational	ADJ
taxlaw-2822	69	15	decisions	decision	NOUN
taxlaw-2822	69	16	(	(	PUNCT
taxlaw-2822	69	17	2009	2009	NUM
taxlaw-2822	69	18	)	)	PUNCT
taxlaw-2822	69	19	,	,	PUNCT
taxlaw-2822	69	20	and	and	CCONJ
taxlaw-2822	69	21	avinash	avinash	PROPN
taxlaw-2822	69	22	dixit	dixit	PROPN
taxlaw-2822	69	23	&	&	CCONJ
taxlaw-2822	69	24	barry	barry	PROPN
taxlaw-2822	69	25	nalebuff	nalebuff	PROPN
taxlaw-2822	69	26	,	,	PUNCT
taxlaw-2822	69	27	thinking	think	VERB
taxlaw-2822	69	28	strategically	strategically	ADV
taxlaw-2822	69	29	(	(	PUNCT
taxlaw-2822	69	30	1991	1991	NUM
taxlaw-2822	69	31	)	)	PUNCT
taxlaw-2822	69	32	.	.	PUNCT
taxlaw-2822	70	1	for	for	ADP
taxlaw-2822	70	2	applications	application	NOUN
taxlaw-2822	70	3	of	of	ADP
taxlaw-2822	70	4	game	game	NOUN
taxlaw-2822	70	5	theory	theory	NOUN
taxlaw-2822	70	6	to	to	ADP
taxlaw-2822	70	7	law	law	NOUN
taxlaw-2822	70	8	,	,	PUNCT
taxlaw-2822	70	9	see	see	VERB
taxlaw-2822	70	10	douglas	douglas	PROPN
taxlaw-2822	70	11	baird	baird	PROPN
taxlaw-2822	70	12	,	,	PUNCT
taxlaw-2822	70	13	robert	robert	PROPN
taxlaw-2822	70	14	gertner	gertner	PROPN
taxlaw-2822	70	15	&	&	CCONJ
taxlaw-2822	70	16	randal	randal	PROPN
taxlaw-2822	70	17	picker	picker	PROPN
taxlaw-2822	70	18	,	,	PUNCT
taxlaw-2822	70	19	game	game	NOUN
taxlaw-2822	70	20	theory	theory	NOUN
taxlaw-2822	70	21	and	and	CCONJ
taxlaw-2822	70	22	the	the	DET
taxlaw-2822	70	23	law	law	NOUN
taxlaw-2822	70	24	(	(	PUNCT
taxlaw-2822	70	25	1994	1994	NUM
taxlaw-2822	70	26	)	)	PUNCT
taxlaw-2822	70	27	.	.	PUNCT
taxlaw-2822	71	1	14	14	NUM
taxlaw-2822	72	1	the	the	DET
taxlaw-2822	72	2	concept	concept	NOUN
taxlaw-2822	72	3	that	that	SCONJ
taxlaw-2822	72	4	complex	complex	ADJ
taxlaw-2822	72	5	institutions	institution	NOUN
taxlaw-2822	72	6	such	such	ADJ
taxlaw-2822	72	7	as	as	ADP
taxlaw-2822	72	8	governments	government	NOUN
taxlaw-2822	72	9	or	or	CCONJ
taxlaw-2822	72	10	countries	country	NOUN
taxlaw-2822	72	11	can	can	AUX
taxlaw-2822	72	12	meaningfully	meaningfully	ADV
taxlaw-2822	72	13	be	be	AUX
taxlaw-2822	72	14	modeled	model	VERB
taxlaw-2822	72	15	as	as	ADP
taxlaw-2822	72	16	autonomous	autonomous	ADJ
taxlaw-2822	72	17	agents	agent	NOUN
taxlaw-2822	72	18	was	be	AUX
taxlaw-2822	72	19	introduced	introduce	VERB
taxlaw-2822	72	20	by	by	ADP
taxlaw-2822	72	21	schelling	schelle	VERB
taxlaw-2822	72	22	in	in	ADP
taxlaw-2822	72	23	his	his	PRON
taxlaw-2822	72	24	seminal	seminal	ADJ
taxlaw-2822	72	25	work	work	NOUN
taxlaw-2822	72	26	thomas	thomas	PROPN
taxlaw-2822	72	27	schelling	schelling	PROPN
taxlaw-2822	72	28	,	,	PUNCT
taxlaw-2822	72	29	strategy	strategy	NOUN
taxlaw-2822	72	30	of	of	ADP
taxlaw-2822	72	31	conflict	conflict	NOUN
taxlaw-2822	72	32	(	(	PUNCT
taxlaw-2822	72	33	1960	1960	NUM
taxlaw-2822	72	34	)	)	PUNCT
taxlaw-2822	72	35	.	.	PUNCT
taxlaw-2822	73	1	138	138	NUM
taxlaw-2822	73	2	columbia	columbia	PROPN
taxlaw-2822	73	3	journal	journal	PROPN
taxlaw-2822	73	4	of	of	ADP
taxlaw-2822	73	5	tax	tax	NOUN
taxlaw-2822	73	6	law	law	NOUN
taxlaw-2822	74	1	[	[	X
taxlaw-2822	74	2	vol.5:133	vol.5:133	PROPN
taxlaw-2822	74	3	the	the	DET
taxlaw-2822	74	4	intuition	intuition	NOUN
taxlaw-2822	74	5	behind	behind	ADP
taxlaw-2822	74	6	this	this	DET
taxlaw-2822	74	7	account	account	NOUN
taxlaw-2822	74	8	is	be	AUX
taxlaw-2822	74	9	twofold	twofold	ADV
taxlaw-2822	74	10	.	.	PUNCT
taxlaw-2822	75	1	first	first	ADV
taxlaw-2822	75	2	,	,	PUNCT
taxlaw-2822	75	3	if	if	SCONJ
taxlaw-2822	75	4	certain	certain	ADJ
taxlaw-2822	75	5	conditions	condition	NOUN
taxlaw-2822	75	6	are	be	AUX
taxlaw-2822	75	7	met	meet	VERB
taxlaw-2822	75	8	,	,	PUNCT
taxlaw-2822	75	9	interactions	interaction	NOUN
taxlaw-2822	75	10	between	between	ADP
taxlaw-2822	75	11	unilateral	unilateral	ADJ
taxlaw-2822	75	12	strategies	strategy	NOUN
taxlaw-2822	75	13	of	of	ADP
taxlaw-2822	75	14	different	different	ADJ
taxlaw-2822	75	15	countries	country	NOUN
taxlaw-2822	75	16	in	in	ADP
taxlaw-2822	75	17	the	the	DET
taxlaw-2822	75	18	eu	eu	PROPN
taxlaw-2822	75	19	might	might	AUX
taxlaw-2822	75	20	result	result	VERB
taxlaw-2822	75	21	in	in	ADP
taxlaw-2822	75	22	a	a	DET
taxlaw-2822	75	23	stable	stable	ADJ
taxlaw-2822	75	24	equilibrium	equilibrium	NOUN
taxlaw-2822	75	25	in	in	ADP
taxlaw-2822	75	26	which	which	PRON
taxlaw-2822	75	27	there	there	PRON
taxlaw-2822	75	28	is	be	VERB
taxlaw-2822	75	29	a	a	DET
taxlaw-2822	75	30	coordinated	coordinated	ADJ
taxlaw-2822	75	31	exchange	exchange	NOUN
taxlaw-2822	75	32	of	of	ADP
taxlaw-2822	75	33	global	global	ADJ
taxlaw-2822	75	34	corporate	corporate	ADJ
taxlaw-2822	75	35	tax	tax	NOUN
taxlaw-2822	75	36	information	information	NOUN
taxlaw-2822	75	37	instrumental	instrumental	ADJ
taxlaw-2822	75	38	to	to	ADP
taxlaw-2822	75	39	the	the	DET
taxlaw-2822	75	40	cross	cross	ADJ
taxlaw-2822	75	41	-	-	ADJ
taxlaw-2822	75	42	border	border	ADJ
taxlaw-2822	75	43	tax	tax	NOUN
taxlaw-2822	75	44	consolidation	consolidation	NOUN
taxlaw-2822	75	45	of	of	ADP
taxlaw-2822	75	46	profits	profit	NOUN
taxlaw-2822	75	47	and	and	CCONJ
taxlaw-2822	75	48	losses	loss	NOUN
taxlaw-2822	75	49	of	of	ADP
taxlaw-2822	75	50	affiliated	affiliated	ADJ
taxlaw-2822	75	51	companies	company	NOUN
taxlaw-2822	75	52	.	.	PUNCT
taxlaw-2822	76	1	this	this	PRON
taxlaw-2822	76	2	would	would	AUX
taxlaw-2822	76	3	occur	occur	VERB
taxlaw-2822	76	4	for	for	ADP
taxlaw-2822	76	5	example	example	NOUN
taxlaw-2822	76	6	in	in	ADP
taxlaw-2822	76	7	the	the	DET
taxlaw-2822	76	8	common	common	ADJ
taxlaw-2822	76	9	consolidated	consolidated	ADJ
taxlaw-2822	76	10	corporate	corporate	ADJ
taxlaw-2822	76	11	tax	tax	NOUN
taxlaw-2822	76	12	base	base	NOUN
taxlaw-2822	76	13	(	(	PUNCT
taxlaw-2822	76	14	"	"	PUNCT
taxlaw-2822	76	15	ccctb	ccctb	NOUN
taxlaw-2822	76	16	"	"	PUNCT
taxlaw-2822	76	17	)	)	PUNCT
taxlaw-2822	76	18	approach,15	approach,15	NOUN
taxlaw-2822	76	19	under	under	ADP
taxlaw-2822	76	20	which	which	PRON
taxlaw-2822	76	21	each	each	DET
taxlaw-2822	76	22	company	company	NOUN
taxlaw-2822	76	23	’s	’s	PART
taxlaw-2822	76	24	(	(	PUNCT
taxlaw-2822	76	25	or	or	CCONJ
taxlaw-2822	76	26	branch	branch	NOUN
taxlaw-2822	76	27	's	's	PART
taxlaw-2822	76	28	)	)	PUNCT
taxlaw-2822	76	29	individual	individual	ADJ
taxlaw-2822	76	30	tax	tax	NOUN
taxlaw-2822	76	31	results	result	NOUN
taxlaw-2822	76	32	are	be	AUX
taxlaw-2822	76	33	computed	compute	VERB
taxlaw-2822	76	34	and	and	CCONJ
taxlaw-2822	76	35	consolidated	consolidate	VERB
taxlaw-2822	76	36	in	in	ADP
taxlaw-2822	76	37	accordance	accordance	NOUN
taxlaw-2822	76	38	with	with	ADP
taxlaw-2822	76	39	common	common	ADJ
taxlaw-2822	76	40	eu	eu	PROPN
taxlaw-2822	76	41	rules.16	rules.16	PROPN
taxlaw-2822	76	42	second	second	ADV
taxlaw-2822	76	43	,	,	PUNCT
taxlaw-2822	76	44	the	the	DET
taxlaw-2822	76	45	us	we	PRON
taxlaw-2822	76	46	could	could	AUX
taxlaw-2822	76	47	move	move	VERB
taxlaw-2822	76	48	towards	towards	ADP
taxlaw-2822	76	49	such	such	DET
taxlaw-2822	76	50	a	a	DET
taxlaw-2822	76	51	coordinated	coordinated	ADJ
taxlaw-2822	76	52	approach	approach	NOUN
taxlaw-2822	76	53	by	by	ADP
taxlaw-2822	76	54	becoming	become	VERB
taxlaw-2822	76	55	a	a	DET
taxlaw-2822	76	56	party	party	NOUN
taxlaw-2822	76	57	to	to	ADP
taxlaw-2822	76	58	a	a	DET
taxlaw-2822	76	59	multilateral	multilateral	ADJ
taxlaw-2822	76	60	agreement	agreement	NOUN
taxlaw-2822	76	61	on	on	ADP
taxlaw-2822	76	62	the	the	DET
taxlaw-2822	76	63	exchange	exchange	NOUN
taxlaw-2822	76	64	of	of	ADP
taxlaw-2822	76	65	global	global	ADJ
taxlaw-2822	76	66	corporate	corporate	ADJ
taxlaw-2822	76	67	tax	tax	NOUN
taxlaw-2822	76	68	information	information	NOUN
taxlaw-2822	76	69	,	,	PUNCT
taxlaw-2822	76	70	while	while	SCONJ
taxlaw-2822	76	71	at	at	ADP
taxlaw-2822	76	72	the	the	DET
taxlaw-2822	76	73	same	same	ADJ
taxlaw-2822	76	74	time	time	NOUN
taxlaw-2822	76	75	pursuing	pursue	VERB
taxlaw-2822	76	76	its	its	PRON
taxlaw-2822	76	77	own	own	ADJ
taxlaw-2822	76	78	unilateral	unilateral	ADJ
taxlaw-2822	76	79	tax	tax	NOUN
taxlaw-2822	76	80	policies	policy	NOUN
taxlaw-2822	76	81	concerning	concern	VERB
taxlaw-2822	76	82	cross	cross	ADJ
taxlaw-2822	76	83	-	-	ADJ
taxlaw-2822	76	84	border	border	ADJ
taxlaw-2822	76	85	profits	profit	NOUN
taxlaw-2822	76	86	and	and	CCONJ
taxlaw-2822	76	87	losses	loss	NOUN
taxlaw-2822	76	88	either	either	CCONJ
taxlaw-2822	76	89	in	in	ADP
taxlaw-2822	76	90	the	the	DET
taxlaw-2822	76	91	direction	direction	NOUN
taxlaw-2822	76	92	of	of	ADP
taxlaw-2822	76	93	a	a	DET
taxlaw-2822	76	94	territorial	territorial	ADJ
taxlaw-2822	76	95	system	system	NOUN
taxlaw-2822	76	96	or	or	CCONJ
taxlaw-2822	76	97	in	in	ADP
taxlaw-2822	76	98	the	the	DET
taxlaw-2822	76	99	direction	direction	NOUN
taxlaw-2822	76	100	of	of	ADP
taxlaw-2822	76	101	mandatory	mandatory	ADJ
taxlaw-2822	76	102	worldwide	worldwide	ADJ
taxlaw-2822	76	103	consolidation	consolidation	NOUN
taxlaw-2822	76	104	.	.	PUNCT
taxlaw-2822	77	1	for	for	ADP
taxlaw-2822	77	2	obvious	obvious	ADJ
taxlaw-2822	77	3	reasons	reason	NOUN
taxlaw-2822	77	4	,	,	PUNCT
taxlaw-2822	77	5	it	it	PRON
taxlaw-2822	77	6	would	would	AUX
taxlaw-2822	77	7	be	be	AUX
taxlaw-2822	77	8	impossible	impossible	ADJ
taxlaw-2822	77	9	to	to	PART
taxlaw-2822	77	10	map	map	VERB
taxlaw-2822	77	11	the	the	DET
taxlaw-2822	77	12	interactions	interaction	NOUN
taxlaw-2822	77	13	of	of	ADP
taxlaw-2822	77	14	these	these	DET
taxlaw-2822	77	15	strategies	strategy	NOUN
taxlaw-2822	77	16	of	of	ADP
taxlaw-2822	77	17	all	all	DET
taxlaw-2822	77	18	countries	country	NOUN
taxlaw-2822	77	19	,	,	PUNCT
taxlaw-2822	77	20	so	so	SCONJ
taxlaw-2822	77	21	this	this	DET
taxlaw-2822	77	22	study	study	NOUN
taxlaw-2822	77	23	examines	examine	VERB
taxlaw-2822	77	24	a	a	DET
taxlaw-2822	77	25	sample	sample	NOUN
taxlaw-2822	77	26	of	of	ADP
taxlaw-2822	77	27	countries	country	NOUN
taxlaw-2822	77	28	,	,	PUNCT
taxlaw-2822	77	29	specifically	specifically	ADV
taxlaw-2822	77	30	the	the	DET
taxlaw-2822	77	31	fifteen	fifteen	ADJ
taxlaw-2822	77	32	member	member	NOUN
taxlaw-2822	77	33	states	state	NOUN
taxlaw-2822	77	34	of	of	ADP
taxlaw-2822	77	35	the	the	DET
taxlaw-2822	77	36	eu	eu	PROPN
taxlaw-2822	77	37	before	before	ADP
taxlaw-2822	77	38	the	the	DET
taxlaw-2822	77	39	accession	accession	NOUN
taxlaw-2822	77	40	of	of	ADP
taxlaw-2822	77	41	the	the	DET
taxlaw-2822	77	42	new	new	ADJ
taxlaw-2822	77	43	member	member	NOUN
taxlaw-2822	77	44	states	state	NOUN
taxlaw-2822	77	45	in	in	ADP
taxlaw-2822	77	46	2005	2005	NUM
taxlaw-2822	77	47	.	.	PUNCT
taxlaw-2822	78	1	from	from	ADP
taxlaw-2822	78	2	that	that	DET
taxlaw-2822	78	3	sample	sample	NOUN
taxlaw-2822	78	4	,	,	PUNCT
taxlaw-2822	78	5	the	the	DET
taxlaw-2822	78	6	study	study	NOUN
taxlaw-2822	78	7	extrapolates	extrapolate	VERB
taxlaw-2822	78	8	wider	wide	ADJ
taxlaw-2822	78	9	conclusions	conclusion	NOUN
taxlaw-2822	78	10	,	,	PUNCT
taxlaw-2822	78	11	relying	rely	VERB
taxlaw-2822	78	12	on	on	ADP
taxlaw-2822	78	13	a	a	DET
taxlaw-2822	78	14	straightforward	straightforward	ADJ
taxlaw-2822	78	15	application	application	NOUN
taxlaw-2822	78	16	of	of	ADP
taxlaw-2822	78	17	concepts	concept	NOUN
taxlaw-2822	78	18	of	of	ADP
taxlaw-2822	78	19	game	game	NOUN
taxlaw-2822	78	20	theory	theory	NOUN
taxlaw-2822	78	21	,	,	PUNCT
taxlaw-2822	78	22	and	and	CCONJ
taxlaw-2822	78	23	also	also	ADV
taxlaw-2822	78	24	considers	consider	VERB
taxlaw-2822	78	25	the	the	DET
taxlaw-2822	78	26	policy	policy	NOUN
taxlaw-2822	78	27	options	option	NOUN
taxlaw-2822	78	28	which	which	PRON
taxlaw-2822	78	29	could	could	AUX
taxlaw-2822	78	30	be	be	AUX
taxlaw-2822	78	31	taken	take	VERB
taxlaw-2822	78	32	by	by	ADP
taxlaw-2822	78	33	the	the	DET
taxlaw-2822	78	34	us	us	PROPN
taxlaw-2822	78	35	in	in	ADP
taxlaw-2822	78	36	respect	respect	NOUN
taxlaw-2822	78	37	to	to	ADP
taxlaw-2822	78	38	cross	cross	ADJ
taxlaw-2822	78	39	-	-	ADJ
taxlaw-2822	78	40	border	border	ADJ
taxlaw-2822	78	41	corporate	corporate	ADJ
taxlaw-2822	78	42	profits	profit	NOUN
taxlaw-2822	78	43	and	and	CCONJ
taxlaw-2822	78	44	losses	loss	NOUN
taxlaw-2822	78	45	and	and	CCONJ
taxlaw-2822	78	46	beps	bep	NOUN
taxlaw-2822	78	47	.	.	PUNCT
taxlaw-2822	79	1	the	the	DET
taxlaw-2822	79	2	paper	paper	NOUN
taxlaw-2822	79	3	has	have	VERB
taxlaw-2822	79	4	the	the	DET
taxlaw-2822	79	5	following	follow	VERB
taxlaw-2822	79	6	structure	structure	NOUN
taxlaw-2822	79	7	.	.	PUNCT
taxlaw-2822	80	1	after	after	ADP
taxlaw-2822	80	2	a	a	DET
taxlaw-2822	80	3	concise	concise	ADJ
taxlaw-2822	80	4	discussion	discussion	NOUN
taxlaw-2822	80	5	of	of	ADP
taxlaw-2822	80	6	the	the	DET
taxlaw-2822	80	7	game	game	NOUN
taxlaw-2822	80	8	theory	theory	NOUN
taxlaw-2822	80	9	approach	approach	NOUN
taxlaw-2822	80	10	that	that	PRON
taxlaw-2822	80	11	will	will	AUX
taxlaw-2822	80	12	be	be	AUX
taxlaw-2822	80	13	exposed	expose	VERB
taxlaw-2822	80	14	in	in	ADP
taxlaw-2822	80	15	this	this	DET
taxlaw-2822	80	16	first	first	ADJ
taxlaw-2822	80	17	section	section	NOUN
taxlaw-2822	80	18	,	,	PUNCT
taxlaw-2822	80	19	the	the	DET
taxlaw-2822	80	20	paper	paper	NOUN
taxlaw-2822	80	21	will	will	AUX
taxlaw-2822	80	22	go	go	VERB
taxlaw-2822	80	23	on	on	ADP
taxlaw-2822	80	24	to	to	PART
taxlaw-2822	80	25	analyze	analyze	VERB
taxlaw-2822	80	26	the	the	DET
taxlaw-2822	80	27	unilateral	unilateral	ADJ
taxlaw-2822	80	28	strategies	strategy	NOUN
taxlaw-2822	80	29	a	a	DET
taxlaw-2822	80	30	country	country	NOUN
taxlaw-2822	80	31	can	can	AUX
taxlaw-2822	80	32	select	select	VERB
taxlaw-2822	80	33	from	from	ADP
taxlaw-2822	80	34	to	to	PART
taxlaw-2822	80	35	regulate	regulate	VERB
taxlaw-2822	80	36	cross	cross	ADJ
taxlaw-2822	80	37	-	-	ADJ
taxlaw-2822	80	38	border	border	ADJ
taxlaw-2822	80	39	profits	profit	NOUN
taxlaw-2822	80	40	and	and	CCONJ
taxlaw-2822	80	41	losses	loss	NOUN
taxlaw-2822	80	42	in	in	ADP
taxlaw-2822	80	43	its	its	PRON
taxlaw-2822	80	44	capacity	capacity	NOUN
taxlaw-2822	80	45	as	as	ADP
taxlaw-2822	80	46	a	a	DET
taxlaw-2822	80	47	residence	residence	NOUN
taxlaw-2822	80	48	-	-	PUNCT
taxlaw-2822	80	49	country	country	NOUN
taxlaw-2822	80	50	or	or	CCONJ
taxlaw-2822	80	51	as	as	ADP
taxlaw-2822	80	52	a	a	DET
taxlaw-2822	80	53	source	source	NOUN
taxlaw-2822	80	54	-	-	ADJ
taxlaw-2822	80	55	country.17	country.17	ADP
taxlaw-2822	80	56	a	a	DET
taxlaw-2822	80	57	description	description	NOUN
taxlaw-2822	80	58	of	of	ADP
taxlaw-2822	80	59	the	the	DET
taxlaw-2822	80	60	strategies	strategy	NOUN
taxlaw-2822	80	61	available	available	ADJ
taxlaw-2822	80	62	to	to	ADP
taxlaw-2822	80	63	residence	residence	NOUN
taxlaw-2822	80	64	-	-	PUNCT
taxlaw-2822	80	65	countries	country	NOUN
taxlaw-2822	80	66	when	when	SCONJ
taxlaw-2822	80	67	there	there	PRON
taxlaw-2822	80	68	is	be	VERB
taxlaw-2822	80	69	no	no	DET
taxlaw-2822	80	70	exchange	exchange	NOUN
taxlaw-2822	80	71	of	of	ADP
taxlaw-2822	80	72	global	global	ADJ
taxlaw-2822	80	73	corporate	corporate	ADJ
taxlaw-2822	80	74	tax	tax	NOUN
taxlaw-2822	80	75	information	information	NOUN
taxlaw-2822	80	76	is	be	AUX
taxlaw-2822	80	77	developed	develop	VERB
taxlaw-2822	80	78	in	in	ADP
taxlaw-2822	80	79	section	section	NOUN
taxlaw-2822	80	80	2	2	NUM
taxlaw-2822	80	81	.	.	PUNCT
taxlaw-2822	80	82	section	section	NOUN
taxlaw-2822	80	83	3	3	NUM
taxlaw-2822	80	84	then	then	ADV
taxlaw-2822	80	85	looks	look	VERB
taxlaw-2822	80	86	at	at	ADP
taxlaw-2822	80	87	the	the	DET
taxlaw-2822	80	88	interactions	interaction	NOUN
taxlaw-2822	80	89	of	of	ADP
taxlaw-2822	80	90	those	those	DET
taxlaw-2822	80	91	unilateral	unilateral	ADJ
taxlaw-2822	80	92	strategies	strategy	NOUN
taxlaw-2822	80	93	of	of	ADP
taxlaw-2822	80	94	residence	residence	NOUN
taxlaw-2822	80	95	and	and	CCONJ
taxlaw-2822	80	96	source	source	NOUN
taxlaw-2822	80	97	countries	country	NOUN
taxlaw-2822	80	98	when	when	SCONJ
taxlaw-2822	80	99	there	there	PRON
taxlaw-2822	80	100	is	be	VERB
taxlaw-2822	80	101	no	no	DET
taxlaw-2822	80	102	exchange	exchange	NOUN
taxlaw-2822	80	103	of	of	ADP
taxlaw-2822	80	104	global	global	ADJ
taxlaw-2822	80	105	corporate	corporate	ADJ
taxlaw-2822	80	106	tax	tax	NOUN
taxlaw-2822	80	107	information	information	NOUN
taxlaw-2822	80	108	,	,	PUNCT
taxlaw-2822	80	109	and	and	CCONJ
taxlaw-2822	80	110	shows	show	VERB
taxlaw-2822	80	111	that	that	SCONJ
taxlaw-2822	80	112	they	they	PRON
taxlaw-2822	80	113	lead	lead	VERB
taxlaw-2822	80	114	to	to	ADP
taxlaw-2822	80	115	a	a	DET
taxlaw-2822	80	116	stable	stable	ADJ
taxlaw-2822	80	117	uncooperative	uncooperative	ADJ
taxlaw-2822	80	118	equilibrium	equilibrium	NOUN
taxlaw-2822	80	119	as	as	ADP
taxlaw-2822	80	120	the	the	DET
taxlaw-2822	80	121	result	result	NOUN
taxlaw-2822	80	122	of	of	ADP
taxlaw-2822	80	123	"	"	PUNCT
taxlaw-2822	80	124	dominant	dominant	ADJ
taxlaw-2822	80	125	strategies	strategy	NOUN
taxlaw-2822	80	126	.	.	PUNCT
taxlaw-2822	80	127	"	"	PUNCT
taxlaw-2822	81	1	section	section	NOUN
taxlaw-2822	81	2	4	4	NUM
taxlaw-2822	81	3	emphasizes	emphasize	VERB
taxlaw-2822	81	4	the	the	DET
taxlaw-2822	81	5	strategic	strategic	ADJ
taxlaw-2822	81	6	importance	importance	NOUN
taxlaw-2822	81	7	of	of	ADP
taxlaw-2822	81	8	global	global	ADJ
taxlaw-2822	81	9	corporate	corporate	ADJ
taxlaw-2822	81	10	tax	tax	NOUN
taxlaw-2822	81	11	information	information	NOUN
taxlaw-2822	81	12	insofar	insofar	ADV
taxlaw-2822	81	13	as	as	SCONJ
taxlaw-2822	81	14	it	it	PRON
taxlaw-2822	81	15	is	be	AUX
taxlaw-2822	81	16	conducive	conducive	ADJ
taxlaw-2822	81	17	to	to	ADP
taxlaw-2822	81	18	effective	effective	ADJ
taxlaw-2822	81	19	cooperation	cooperation	NOUN
taxlaw-2822	81	20	in	in	ADP
taxlaw-2822	81	21	enforcement	enforcement	NOUN
taxlaw-2822	81	22	that	that	PRON
taxlaw-2822	81	23	prevents	prevent	VERB
taxlaw-2822	81	24	aggressive	aggressive	ADJ
taxlaw-2822	81	25	strategies	strategy	NOUN
taxlaw-2822	81	26	by	by	ADP
taxlaw-2822	81	27	global	global	ADJ
taxlaw-2822	81	28	taxpayers	taxpayer	NOUN
taxlaw-2822	81	29	and	and	CCONJ
taxlaw-2822	81	30	15	15	NUM
taxlaw-2822	81	31	proposal	proposal	NOUN
taxlaw-2822	81	32	for	for	ADP
taxlaw-2822	81	33	a	a	DET
taxlaw-2822	81	34	council	council	NOUN
taxlaw-2822	81	35	directive	directive	NOUN
taxlaw-2822	81	36	on	on	ADP
taxlaw-2822	81	37	a	a	DET
taxlaw-2822	81	38	common	common	ADJ
taxlaw-2822	81	39	consolidated	consolidated	ADJ
taxlaw-2822	81	40	corporate	corporate	ADJ
taxlaw-2822	81	41	tax	tax	NOUN
taxlaw-2822	81	42	base	base	NOUN
taxlaw-2822	81	43	(	(	PUNCT
taxlaw-2822	81	44	ccctb	ccctb	NOUN
taxlaw-2822	81	45	)	)	PUNCT
taxlaw-2822	81	46	,	,	PUNCT
taxlaw-2822	81	47	sec	sec	PROPN
taxlaw-2822	81	48	(	(	PUNCT
taxlaw-2822	81	49	2011	2011	NUM
taxlaw-2822	81	50	)	)	PUNCT
taxlaw-2822	81	51	315	315	NUM
taxlaw-2822	81	52	final	final	ADJ
taxlaw-2822	81	53	(	(	PUNCT
taxlaw-2822	81	54	mar	mar	PROPN
taxlaw-2822	81	55	.	.	PROPN
taxlaw-2822	81	56	16	16	NUM
taxlaw-2822	81	57	2011	2011	NUM
taxlaw-2822	81	58	)	)	PUNCT
taxlaw-2822	81	59	.	.	PUNCT
taxlaw-2822	82	1	ccctb	ccctb	NOUN
taxlaw-2822	82	2	superseded	supersede	VERB
taxlaw-2822	82	3	a	a	DET
taxlaw-2822	82	4	previous	previous	ADJ
taxlaw-2822	82	5	approach	approach	NOUN
taxlaw-2822	82	6	proposed	propose	VERB
taxlaw-2822	82	7	by	by	ADP
taxlaw-2822	82	8	the	the	DET
taxlaw-2822	82	9	european	european	PROPN
taxlaw-2822	82	10	commission	commission	PROPN
taxlaw-2822	82	11	called	call	VERB
taxlaw-2822	82	12	home	home	NOUN
taxlaw-2822	82	13	state	state	NOUN
taxlaw-2822	82	14	taxation	taxation	NOUN
taxlaw-2822	82	15	,	,	PUNCT
taxlaw-2822	82	16	under	under	ADP
taxlaw-2822	82	17	which	which	PRON
taxlaw-2822	82	18	small	small	ADJ
taxlaw-2822	82	19	and	and	CCONJ
taxlaw-2822	82	20	medium	medium	ADJ
taxlaw-2822	82	21	enterprise	enterprise	NOUN
taxlaw-2822	82	22	were	be	AUX
taxlaw-2822	82	23	allowed	allow	VERB
taxlaw-2822	82	24	to	to	PART
taxlaw-2822	82	25	compute	compute	VERB
taxlaw-2822	82	26	their	their	PRON
taxlaw-2822	82	27	companies	company	NOUN
taxlaw-2822	82	28	’	'	PUNCT
taxlaw-2822	82	29	taxable	taxable	ADJ
taxlaw-2822	82	30	profits	profit	NOUN
taxlaw-2822	82	31	according	accord	VERB
taxlaw-2822	82	32	to	to	ADP
taxlaw-2822	82	33	the	the	DET
taxlaw-2822	82	34	tax	tax	NOUN
taxlaw-2822	82	35	rules	rule	NOUN
taxlaw-2822	82	36	of	of	ADP
taxlaw-2822	82	37	the	the	DET
taxlaw-2822	82	38	home	home	NOUN
taxlaw-2822	82	39	state	state	NOUN
taxlaw-2822	82	40	of	of	ADP
taxlaw-2822	82	41	the	the	DET
taxlaw-2822	82	42	parent	parent	NOUN
taxlaw-2822	82	43	company	company	NOUN
taxlaw-2822	82	44	or	or	CCONJ
taxlaw-2822	82	45	head	head	NOUN
taxlaw-2822	82	46	office	office	NOUN
taxlaw-2822	82	47	in	in	ADP
taxlaw-2822	82	48	accordance	accordance	NOUN
taxlaw-2822	82	49	with	with	ADP
taxlaw-2822	82	50	the	the	DET
taxlaw-2822	82	51	rules	rule	NOUN
taxlaw-2822	82	52	of	of	ADP
taxlaw-2822	82	53	the	the	DET
taxlaw-2822	82	54	home	home	NOUN
taxlaw-2822	82	55	state	state	NOUN
taxlaw-2822	82	56	.	.	PUNCT
taxlaw-2822	83	1	16	16	NUM
taxlaw-2822	84	1	according	accord	VERB
taxlaw-2822	84	2	to	to	ADP
taxlaw-2822	84	3	article	article	NOUN
taxlaw-2822	84	4	7	7	NUM
taxlaw-2822	84	5	where	where	SCONJ
taxlaw-2822	84	6	a	a	DET
taxlaw-2822	84	7	company	company	NOUN
taxlaw-2822	84	8	qualifies	qualify	VERB
taxlaw-2822	84	9	and	and	CCONJ
taxlaw-2822	84	10	opts	opt	VERB
taxlaw-2822	84	11	for	for	ADP
taxlaw-2822	84	12	the	the	DET
taxlaw-2822	84	13	system	system	NOUN
taxlaw-2822	84	14	provided	provide	VERB
taxlaw-2822	84	15	for	for	ADP
taxlaw-2822	84	16	by	by	ADP
taxlaw-2822	84	17	the	the	DET
taxlaw-2822	84	18	ccctb	ccctb	NOUN
taxlaw-2822	84	19	directive	directive	NOUN
taxlaw-2822	84	20	it	it	PRON
taxlaw-2822	84	21	shall	shall	AUX
taxlaw-2822	84	22	cease	cease	VERB
taxlaw-2822	84	23	to	to	PART
taxlaw-2822	84	24	be	be	AUX
taxlaw-2822	84	25	subject	subject	ADJ
taxlaw-2822	84	26	to	to	ADP
taxlaw-2822	84	27	the	the	DET
taxlaw-2822	84	28	national	national	ADJ
taxlaw-2822	84	29	corporate	corporate	ADJ
taxlaw-2822	84	30	tax	tax	NOUN
taxlaw-2822	84	31	arrangements	arrangement	NOUN
taxlaw-2822	84	32	in	in	ADP
taxlaw-2822	84	33	respect	respect	NOUN
taxlaw-2822	84	34	of	of	ADP
taxlaw-2822	84	35	all	all	DET
taxlaw-2822	84	36	matters	matter	NOUN
taxlaw-2822	84	37	regulated	regulate	VERB
taxlaw-2822	84	38	by	by	ADP
taxlaw-2822	84	39	that	that	DET
taxlaw-2822	84	40	directive	directive	NOUN
taxlaw-2822	84	41	unless	unless	SCONJ
taxlaw-2822	84	42	otherwise	otherwise	ADV
taxlaw-2822	84	43	stated	state	VERB
taxlaw-2822	84	44	.	.	PUNCT
taxlaw-2822	85	1	in	in	ADP
taxlaw-2822	85	2	particular	particular	ADJ
taxlaw-2822	85	3	,	,	PUNCT
taxlaw-2822	85	4	chapters	chapter	NOUN
taxlaw-2822	85	5	iv	iv	NUM
taxlaw-2822	85	6	,	,	PUNCT
taxlaw-2822	85	7	v	v	NOUN
taxlaw-2822	85	8	and	and	CCONJ
taxlaw-2822	85	9	vi	vi	NOUN
taxlaw-2822	85	10	of	of	ADP
taxlaw-2822	85	11	the	the	DET
taxlaw-2822	85	12	directive	directive	NOUN
taxlaw-2822	85	13	provide	provide	VERB
taxlaw-2822	85	14	common	common	ADJ
taxlaw-2822	85	15	rules	rule	NOUN
taxlaw-2822	85	16	respectively	respectively	ADV
taxlaw-2822	85	17	for	for	ADP
taxlaw-2822	85	18	calculating	calculate	VERB
taxlaw-2822	85	19	the	the	DET
taxlaw-2822	85	20	tax	tax	NOUN
taxlaw-2822	85	21	base	base	NOUN
taxlaw-2822	85	22	,	,	PUNCT
taxlaw-2822	85	23	for	for	ADP
taxlaw-2822	85	24	timing	timing	NOUN
taxlaw-2822	85	25	and	and	CCONJ
taxlaw-2822	85	26	qualifications	qualification	NOUN
taxlaw-2822	85	27	,	,	PUNCT
taxlaw-2822	85	28	and	and	CCONJ
taxlaw-2822	85	29	depreciation	depreciation	NOUN
taxlaw-2822	85	30	of	of	ADP
taxlaw-2822	85	31	fixed	fix	VERB
taxlaw-2822	85	32	assets	asset	NOUN
taxlaw-2822	85	33	.	.	PUNCT
taxlaw-2822	86	1	on	on	ADP
taxlaw-2822	86	2	the	the	DET
taxlaw-2822	86	3	determination	determination	NOUN
taxlaw-2822	86	4	of	of	ADP
taxlaw-2822	86	5	common	common	ADJ
taxlaw-2822	86	6	base	base	NOUN
taxlaw-2822	86	7	see	see	VERB
taxlaw-2822	86	8	iida	iida	PROPN
taxlaw-2822	86	9	jaatinen	jaatinen	PROPN
taxlaw-2822	86	10	,	,	PUNCT
taxlaw-2822	86	11	ias	ias	PROPN
taxlaw-2822	86	12	/	/	SYM
taxlaw-2822	86	13	ifrs	ifrs	PROPN
taxlaw-2822	86	14	:	:	PUNCT
taxlaw-2822	86	15	a	a	DET
taxlaw-2822	86	16	starting	starting	NOUN
taxlaw-2822	86	17	point	point	NOUN
taxlaw-2822	86	18	for	for	ADP
taxlaw-2822	86	19	the	the	DET
taxlaw-2822	86	20	ccctb	ccctb	NOUN
taxlaw-2822	86	21	?	?	PUNCT
taxlaw-2822	86	22	,	,	PUNCT
taxlaw-2822	86	23	40	40	NUM
taxlaw-2822	86	24	intertax	intertax	NOUN
taxlaw-2822	86	25	260–269	260–269	NUM
taxlaw-2822	86	26	(	(	PUNCT
taxlaw-2822	86	27	2012	2012	NUM
taxlaw-2822	86	28	)	)	PUNCT
taxlaw-2822	86	29	;	;	PUNCT
taxlaw-2822	86	30	judith	judith	PROPN
taxlaw-2822	86	31	freedman	freedman	PROPN
taxlaw-2822	86	32	&	&	CCONJ
taxlaw-2822	86	33	graeme	graeme	PROPN
taxlaw-2822	86	34	mcdonald	mcdonald	PROPN
taxlaw-2822	86	35	,	,	PUNCT
taxlaw-2822	86	36	the	the	DET
taxlaw-2822	86	37	tax	tax	NOUN
taxlaw-2822	86	38	base	base	NOUN
taxlaw-2822	86	39	for	for	ADP
taxlaw-2822	86	40	ccctb	ccctb	NOUN
taxlaw-2822	86	41	:	:	PUNCT
taxlaw-2822	86	42	the	the	DET
taxlaw-2822	86	43	role	role	NOUN
taxlaw-2822	86	44	of	of	ADP
taxlaw-2822	86	45	principles	principle	NOUN
taxlaw-2822	86	46	,	,	PUNCT
taxlaw-2822	86	47	in	in	ADP
taxlaw-2822	86	48	michael	michael	PROPN
taxlaw-2822	86	49	lang	lang	PROPN
taxlaw-2822	86	50	et	et	PROPN
taxlaw-2822	86	51	al	al	PROPN
taxlaw-2822	86	52	.	.	PROPN
taxlaw-2822	86	53	,	,	PUNCT
taxlaw-2822	86	54	common	common	ADJ
taxlaw-2822	86	55	consolidated	consolidated	ADJ
taxlaw-2822	86	56	corporate	corporate	ADJ
taxlaw-2822	86	57	tax	tax	NOUN
taxlaw-2822	86	58	base	base	NOUN
taxlaw-2822	86	59	217	217	NUM
taxlaw-2822	86	60	‒270	‒270	PROPN
taxlaw-2822	86	61	(	(	PUNCT
taxlaw-2822	86	62	2008	2008	NUM
taxlaw-2822	86	63	)	)	PUNCT
taxlaw-2822	86	64	.	.	PUNCT
taxlaw-2822	87	1	17	17	NUM
taxlaw-2822	87	2	this	this	DET
taxlaw-2822	87	3	concept	concept	NOUN
taxlaw-2822	87	4	of	of	ADP
taxlaw-2822	87	5	residence	residence	NOUN
taxlaw-2822	87	6	and	and	CCONJ
taxlaw-2822	87	7	source	source	NOUN
taxlaw-2822	87	8	country	country	NOUN
taxlaw-2822	87	9	in	in	ADP
taxlaw-2822	87	10	respect	respect	NOUN
taxlaw-2822	87	11	to	to	ADP
taxlaw-2822	87	12	cross	cross	ADJ
taxlaw-2822	87	13	-	-	ADJ
taxlaw-2822	87	14	border	border	ADJ
taxlaw-2822	87	15	corporate	corporate	ADJ
taxlaw-2822	87	16	profits	profit	NOUN
taxlaw-2822	87	17	and	and	CCONJ
taxlaw-2822	87	18	losses	loss	NOUN
taxlaw-2822	87	19	will	will	AUX
taxlaw-2822	87	20	be	be	AUX
taxlaw-2822	87	21	defined	define	VERB
taxlaw-2822	87	22	precisely	precisely	ADV
taxlaw-2822	87	23	infra	infra	NOUN
taxlaw-2822	87	24	,	,	PUNCT
taxlaw-2822	87	25	and	and	CCONJ
taxlaw-2822	87	26	is	be	AUX
taxlaw-2822	87	27	slightly	slightly	ADV
taxlaw-2822	87	28	different	different	ADJ
taxlaw-2822	87	29	from	from	ADP
taxlaw-2822	87	30	the	the	DET
taxlaw-2822	87	31	standard	standard	ADJ
taxlaw-2822	87	32	concept	concept	NOUN
taxlaw-2822	87	33	adopted	adopt	VERB
taxlaw-2822	87	34	by	by	ADP
taxlaw-2822	87	35	international	international	ADJ
taxlaw-2822	87	36	tax	tax	NOUN
taxlaw-2822	87	37	law	law	NOUN
taxlaw-2822	87	38	according	accord	VERB
taxlaw-2822	87	39	to	to	ADP
taxlaw-2822	87	40	which	which	PRON
taxlaw-2822	87	41	every	every	DET
taxlaw-2822	87	42	country	country	NOUN
taxlaw-2822	87	43	has	have	VERB
taxlaw-2822	87	44	the	the	DET
taxlaw-2822	87	45	right	right	NOUN
taxlaw-2822	87	46	to	to	PART
taxlaw-2822	87	47	impose	impose	VERB
taxlaw-2822	87	48	both	both	DET
taxlaw-2822	87	49	residence	residence	NOUN
taxlaw-2822	87	50	-	-	PUNCT
taxlaw-2822	87	51	based	base	VERB
taxlaw-2822	87	52	taxation	taxation	NOUN
taxlaw-2822	87	53	on	on	ADP
taxlaw-2822	87	54	the	the	DET
taxlaw-2822	87	55	worldwide	worldwide	ADJ
taxlaw-2822	87	56	income	income	NOUN
taxlaw-2822	87	57	of	of	ADP
taxlaw-2822	87	58	its	its	PRON
taxlaw-2822	87	59	own	own	ADJ
taxlaw-2822	87	60	residents	resident	NOUN
taxlaw-2822	87	61	and	and	CCONJ
taxlaw-2822	87	62	source	source	NOUN
taxlaw-2822	87	63	-	-	PUNCT
taxlaw-2822	87	64	based	base	VERB
taxlaw-2822	87	65	taxation	taxation	NOUN
taxlaw-2822	87	66	on	on	ADP
taxlaw-2822	87	67	income	income	NOUN
taxlaw-2822	87	68	sourced	source	VERB
taxlaw-2822	87	69	within	within	ADP
taxlaw-2822	87	70	its	its	PRON
taxlaw-2822	87	71	borders	border	NOUN
taxlaw-2822	87	72	by	by	ADP
taxlaw-2822	87	73	non	non	ADJ
taxlaw-2822	87	74	-	-	ADJ
taxlaw-2822	87	75	resident	resident	ADJ
taxlaw-2822	87	76	persons	person	NOUN
taxlaw-2822	87	77	.	.	PUNCT
taxlaw-2822	88	1	on	on	ADP
taxlaw-2822	88	2	source	source	NOUN
taxlaw-2822	88	3	tax	tax	NOUN
taxlaw-2822	88	4	jurisdiction	jurisdiction	NOUN
taxlaw-2822	88	5	see	see	VERB
taxlaw-2822	88	6	for	for	ADP
taxlaw-2822	88	7	example	example	NOUN
taxlaw-2822	88	8	:	:	PUNCT
taxlaw-2822	88	9	restatement	restatement	NOUN
taxlaw-2822	88	10	(	(	PUNCT
taxlaw-2822	88	11	third	third	ADJ
taxlaw-2822	88	12	)	)	PUNCT
taxlaw-2822	88	13	of	of	ADP
taxlaw-2822	88	14	the	the	DET
taxlaw-2822	88	15	foreign	foreign	ADJ
taxlaw-2822	88	16	relations	relation	NOUN
taxlaw-2822	88	17	law	law	NOUN
taxlaw-2822	88	18	of	of	ADP
taxlaw-2822	88	19	the	the	DET
taxlaw-2822	88	20	united	united	PROPN
taxlaw-2822	88	21	states	states	PROPN
taxlaw-2822	88	22	§	§	PROPN
taxlaw-2822	88	23	§	§	PROPN
taxlaw-2822	88	24	411–12	411–12	PROPN
taxlaw-2822	88	25	(	(	PUNCT
taxlaw-2822	88	26	1986	1986	NUM
taxlaw-2822	88	27	)	)	PUNCT
taxlaw-2822	88	28	;	;	PUNCT
taxlaw-2822	88	29	reuven	reuven	PROPN
taxlaw-2822	88	30	s.	s.	PROPN
taxlaw-2822	88	31	avi	avi	PROPN
taxlaw-2822	88	32	-	-	PUNCT
taxlaw-2822	88	33	yonah	yonah	ADJ
taxlaw-2822	88	34	,	,	PUNCT
taxlaw-2822	88	35	international	international	ADJ
taxlaw-2822	88	36	tax	tax	NOUN
taxlaw-2822	88	37	as	as	ADP
taxlaw-2822	88	38	international	international	ADJ
taxlaw-2822	88	39	law	law	NOUN
taxlaw-2822	88	40	:	:	PUNCT
taxlaw-2822	88	41	an	an	DET
taxlaw-2822	88	42	analysis	analysis	NOUN
taxlaw-2822	88	43	of	of	ADP
taxlaw-2822	88	44	the	the	DET
taxlaw-2822	88	45	international	international	ADJ
taxlaw-2822	88	46	tax	tax	NOUN
taxlaw-2822	88	47	regime	regime	NOUN
taxlaw-2822	88	48	2	2	NUM
taxlaw-2822	88	49	(	(	PUNCT
taxlaw-2822	88	50	2007	2007	NUM
taxlaw-2822	88	51	)	)	PUNCT
taxlaw-2822	88	52	;	;	PUNCT
taxlaw-2822	88	53	stephen	stephen	PROPN
taxlaw-2822	88	54	e.	e.	PROPN
taxlaw-2822	88	55	shay	shay	PROPN
taxlaw-2822	88	56	,	,	PUNCT
taxlaw-2822	88	57	j.	j.	PROPN
taxlaw-2822	88	58	clifton	clifton	PROPN
taxlaw-2822	88	59	fleming	fleming	PROPN
taxlaw-2822	88	60	,	,	PUNCT
taxlaw-2822	88	61	jr	jr	PROPN
taxlaw-2822	88	62	.	.	PROPN
taxlaw-2822	88	63	&	&	CCONJ
taxlaw-2822	88	64	robert	robert	PROPN
taxlaw-2822	88	65	j.	j.	PROPN
taxlaw-2822	88	66	peroni	peroni	PROPN
taxlaw-2822	88	67	,	,	PUNCT
taxlaw-2822	88	68	the	the	DET
taxlaw-2822	88	69	david	david	PROPN
taxlaw-2822	88	70	r.	r.	PROPN
taxlaw-2822	88	71	tillinghast	tillinghast	PROPN
taxlaw-2822	89	1	lecture	lecture	PROPN
taxlaw-2822	89	2	:	:	PUNCT
taxlaw-2822	89	3	"	"	PUNCT
taxlaw-2822	89	4	what	what	PRON
taxlaw-2822	89	5	’s	’	VERB
taxlaw-2822	89	6	source	source	NOUN
taxlaw-2822	89	7	got	get	VERB
taxlaw-2822	89	8	to	to	PART
taxlaw-2822	89	9	do	do	VERB
taxlaw-2822	89	10	with	with	ADP
taxlaw-2822	89	11	it	it	PRON
taxlaw-2822	89	12	?	?	PUNCT
taxlaw-2822	89	13	"	"	PUNCT
taxlaw-2822	89	14	—	—	PUNCT
taxlaw-2822	89	15	source	source	NOUN
taxlaw-2822	89	16	rules	rule	NOUN
taxlaw-2822	89	17	and	and	CCONJ
taxlaw-2822	89	18	u.s	u.s	PROPN
taxlaw-2822	89	19	.	.	PROPN
taxlaw-2822	89	20	international	international	ADJ
taxlaw-2822	89	21	taxation	taxation	NOUN
taxlaw-2822	89	22	,	,	PUNCT
taxlaw-2822	89	23	56	56	NUM
taxlaw-2822	89	24	tax	tax	NOUN
taxlaw-2822	89	25	l.	l.	PROPN
taxlaw-2822	89	26	rev	rev	PROPN
taxlaw-2822	89	27	.	.	PROPN
taxlaw-2822	89	28	81	81	NUM
taxlaw-2822	89	29	,	,	PUNCT
taxlaw-2822	89	30	88–106	88–106	NUM
taxlaw-2822	89	31	(	(	PUNCT
taxlaw-2822	89	32	2002	2002	NUM
taxlaw-2822	89	33	)	)	PUNCT
taxlaw-2822	89	34	.	.	PUNCT
taxlaw-2822	90	1	2014	2014	NUM
taxlaw-2822	90	2	]	]	PUNCT
taxlaw-2822	90	3	the	the	DET
taxlaw-2822	90	4	use	use	NOUN
taxlaw-2822	90	5	of	of	ADP
taxlaw-2822	90	6	cross	cross	ADJ
taxlaw-2822	90	7	-	-	ADJ
taxlaw-2822	90	8	border	border	ADJ
taxlaw-2822	90	9	corporate	corporate	ADJ
taxlaw-2822	90	10	profits	profit	NOUN
taxlaw-2822	90	11	and	and	CCONJ
taxlaw-2822	90	12	losses	loss	NOUN
taxlaw-2822	90	13	139	139	NUM
taxlaw-2822	90	14	shows	show	VERB
taxlaw-2822	90	15	that	that	SCONJ
taxlaw-2822	90	16	such	such	ADJ
taxlaw-2822	90	17	coordination	coordination	NOUN
taxlaw-2822	90	18	can	can	AUX
taxlaw-2822	90	19	be	be	AUX
taxlaw-2822	90	20	backed	back	VERB
taxlaw-2822	90	21	by	by	ADP
taxlaw-2822	90	22	multilateral	multilateral	ADJ
taxlaw-2822	90	23	commitment	commitment	NOUN
taxlaw-2822	90	24	.	.	PUNCT
taxlaw-2822	91	1	section	section	NOUN
taxlaw-2822	91	2	4	4	NUM
taxlaw-2822	91	3	also	also	ADV
taxlaw-2822	91	4	demonstrates	demonstrate	VERB
taxlaw-2822	91	5	that	that	SCONJ
taxlaw-2822	91	6	the	the	DET
taxlaw-2822	91	7	ccctb	ccctb	NOUN
taxlaw-2822	91	8	can	can	AUX
taxlaw-2822	91	9	be	be	AUX
taxlaw-2822	91	10	viewed	view	VERB
taxlaw-2822	91	11	as	as	ADP
taxlaw-2822	91	12	a	a	DET
taxlaw-2822	91	13	multilateral	multilateral	ADJ
taxlaw-2822	91	14	method	method	NOUN
taxlaw-2822	91	15	for	for	ADP
taxlaw-2822	91	16	the	the	DET
taxlaw-2822	91	17	exchange	exchange	NOUN
taxlaw-2822	91	18	of	of	ADP
taxlaw-2822	91	19	global	global	ADJ
taxlaw-2822	91	20	corporate	corporate	ADJ
taxlaw-2822	91	21	tax	tax	NOUN
taxlaw-2822	91	22	information	information	NOUN
taxlaw-2822	91	23	if	if	SCONJ
taxlaw-2822	91	24	approved	approve	VERB
taxlaw-2822	91	25	by	by	ADP
taxlaw-2822	91	26	at	at	ADV
taxlaw-2822	91	27	least	least	ADV
taxlaw-2822	91	28	nine	nine	NUM
taxlaw-2822	91	29	eu	eu	PROPN
taxlaw-2822	91	30	countries	country	NOUN
taxlaw-2822	91	31	(	(	PUNCT
taxlaw-2822	91	32	i.e.	i.e.	X
taxlaw-2822	91	33	the	the	DET
taxlaw-2822	91	34	minimum	minimum	ADJ
taxlaw-2822	91	35	number	number	NOUN
taxlaw-2822	91	36	of	of	ADP
taxlaw-2822	91	37	parties	party	NOUN
taxlaw-2822	91	38	required	require	VERB
taxlaw-2822	91	39	under	under	ADP
taxlaw-2822	91	40	the	the	DET
taxlaw-2822	91	41	"	"	PUNCT
taxlaw-2822	91	42	enhanced	enhanced	ADJ
taxlaw-2822	91	43	cooperation	cooperation	NOUN
taxlaw-2822	91	44	"	"	PUNCT
taxlaw-2822	91	45	procedure.)18	procedure.)18	NOUN
taxlaw-2822	91	46	section	section	NOUN
taxlaw-2822	91	47	5	5	NUM
taxlaw-2822	91	48	concludes	conclude	VERB
taxlaw-2822	91	49	by	by	ADP
taxlaw-2822	91	50	proposing	propose	VERB
taxlaw-2822	91	51	that	that	SCONJ
taxlaw-2822	91	52	the	the	DET
taxlaw-2822	91	53	u.s	u.s	PROPN
taxlaw-2822	91	54	.	.	PROPN
taxlaw-2822	91	55	could	could	AUX
taxlaw-2822	91	56	become	become	VERB
taxlaw-2822	91	57	a	a	DET
taxlaw-2822	91	58	party	party	NOUN
taxlaw-2822	91	59	to	to	PART
taxlaw-2822	91	60	pre	pre	VERB
taxlaw-2822	91	61	-	-	ADJ
taxlaw-2822	91	62	existing	exist	VERB
taxlaw-2822	91	63	multilateral	multilateral	ADJ
taxlaw-2822	91	64	systems	system	NOUN
taxlaw-2822	91	65	for	for	ADP
taxlaw-2822	91	66	exchange	exchange	NOUN
taxlaw-2822	91	67	of	of	ADP
taxlaw-2822	91	68	global	global	ADJ
taxlaw-2822	91	69	corporate	corporate	ADJ
taxlaw-2822	91	70	tax	tax	NOUN
taxlaw-2822	91	71	information	information	NOUN
taxlaw-2822	91	72	such	such	ADJ
taxlaw-2822	91	73	as	as	ADP
taxlaw-2822	91	74	the	the	DET
taxlaw-2822	91	75	ccctb	ccctb	NOUN
taxlaw-2822	91	76	.	.	PUNCT
taxlaw-2822	92	1	the	the	DET
taxlaw-2822	92	2	remaining	remain	VERB
taxlaw-2822	92	3	part	part	NOUN
taxlaw-2822	92	4	of	of	ADP
taxlaw-2822	92	5	this	this	DET
taxlaw-2822	92	6	section	section	NOUN
taxlaw-2822	92	7	first	first	ADV
taxlaw-2822	92	8	explains	explain	VERB
taxlaw-2822	92	9	why	why	SCONJ
taxlaw-2822	92	10	cross	cross	ADJ
taxlaw-2822	92	11	-	-	ADJ
taxlaw-2822	92	12	border	border	ADJ
taxlaw-2822	92	13	corporate	corporate	ADJ
taxlaw-2822	92	14	profits	profit	NOUN
taxlaw-2822	92	15	and	and	CCONJ
taxlaw-2822	92	16	losses	loss	NOUN
taxlaw-2822	92	17	are	be	AUX
taxlaw-2822	92	18	generally	generally	ADV
taxlaw-2822	92	19	not	not	PART
taxlaw-2822	92	20	consolidated	consolidate	VERB
taxlaw-2822	92	21	under	under	ADP
taxlaw-2822	92	22	the	the	DET
taxlaw-2822	92	23	rules	rule	NOUN
taxlaw-2822	92	24	of	of	ADP
taxlaw-2822	92	25	a	a	DET
taxlaw-2822	92	26	single	single	ADJ
taxlaw-2822	92	27	country	country	NOUN
taxlaw-2822	92	28	,	,	PUNCT
taxlaw-2822	92	29	and	and	CCONJ
taxlaw-2822	92	30	then	then	ADV
taxlaw-2822	92	31	defines	define	VERB
taxlaw-2822	92	32	more	more	ADV
taxlaw-2822	92	33	precisely	precisely	ADV
taxlaw-2822	92	34	the	the	DET
taxlaw-2822	92	35	concept	concept	NOUN
taxlaw-2822	92	36	of	of	ADP
taxlaw-2822	92	37	global	global	ADJ
taxlaw-2822	92	38	corporate	corporate	ADJ
taxlaw-2822	92	39	tax	tax	NOUN
taxlaw-2822	92	40	information	information	NOUN
taxlaw-2822	92	41	within	within	ADP
taxlaw-2822	92	42	the	the	DET
taxlaw-2822	92	43	game	game	NOUN
taxlaw-2822	92	44	theory	theory	NOUN
taxlaw-2822	92	45	model	model	NOUN
taxlaw-2822	92	46	used	use	VERB
taxlaw-2822	92	47	here	here	ADV
taxlaw-2822	92	48	.	.	PUNCT
taxlaw-2822	93	1	the	the	DET
taxlaw-2822	93	2	eu	eu	PROPN
taxlaw-2822	93	3	and	and	CCONJ
taxlaw-2822	93	4	the	the	DET
taxlaw-2822	93	5	us	us	PROPN
taxlaw-2822	93	6	belong	belong	VERB
taxlaw-2822	93	7	to	to	ADP
taxlaw-2822	93	8	a	a	DET
taxlaw-2822	93	9	common	common	ADJ
taxlaw-2822	93	10	policy	policy	NOUN
taxlaw-2822	93	11	cluster	cluster	NOUN
taxlaw-2822	93	12	in	in	ADP
taxlaw-2822	93	13	which	which	PRON
taxlaw-2822	93	14	the	the	DET
taxlaw-2822	93	15	offsetting	offsetting	NOUN
taxlaw-2822	93	16	of	of	ADP
taxlaw-2822	93	17	profits	profit	NOUN
taxlaw-2822	93	18	and	and	CCONJ
taxlaw-2822	93	19	losses	loss	NOUN
taxlaw-2822	93	20	of	of	ADP
taxlaw-2822	93	21	domestic	domestic	ADJ
taxlaw-2822	93	22	affiliated	affiliated	ADJ
taxlaw-2822	93	23	companies	company	NOUN
taxlaw-2822	93	24	(	(	PUNCT
taxlaw-2822	93	25	so	so	ADV
taxlaw-2822	93	26	called	call	VERB
taxlaw-2822	93	27	"	"	PUNCT
taxlaw-2822	93	28	domestic	domestic	ADJ
taxlaw-2822	93	29	tax	tax	NOUN
taxlaw-2822	93	30	consolidation	consolidation	NOUN
taxlaw-2822	93	31	"	"	PUNCT
taxlaw-2822	93	32	)	)	PUNCT
taxlaw-2822	93	33	is	be	AUX
taxlaw-2822	93	34	generally	generally	ADV
taxlaw-2822	93	35	allowed	allow	VERB
taxlaw-2822	93	36	,	,	PUNCT
taxlaw-2822	93	37	although	although	SCONJ
taxlaw-2822	93	38	under	under	ADP
taxlaw-2822	93	39	different	different	ADJ
taxlaw-2822	93	40	approaches	approach	NOUN
taxlaw-2822	93	41	.	.	PUNCT
taxlaw-2822	94	1	fiscal	fiscal	ADJ
taxlaw-2822	94	2	unity	unity	NOUN
taxlaw-2822	94	3	is	be	AUX
taxlaw-2822	94	4	adopted	adopt	VERB
taxlaw-2822	94	5	in	in	ADP
taxlaw-2822	94	6	the	the	DET
taxlaw-2822	94	7	us	us	PROPN
taxlaw-2822	94	8	and	and	CCONJ
taxlaw-2822	94	9	in	in	ADP
taxlaw-2822	94	10	the	the	DET
taxlaw-2822	94	11	majority	majority	NOUN
taxlaw-2822	94	12	of	of	ADP
taxlaw-2822	94	13	eu	eu	PROPN
taxlaw-2822	94	14	countries	country	NOUN
taxlaw-2822	94	15	considered	consider	VERB
taxlaw-2822	94	16	here,19	here,19	NOUN
taxlaw-2822	94	17	and	and	CCONJ
taxlaw-2822	94	18	provides	provide	VERB
taxlaw-2822	94	19	for	for	ADP
taxlaw-2822	94	20	a	a	DET
taxlaw-2822	94	21	systematic	systematic	ADJ
taxlaw-2822	94	22	pooling	pooling	NOUN
taxlaw-2822	94	23	by	by	ADP
taxlaw-2822	94	24	the	the	DET
taxlaw-2822	94	25	consolidating	consolidate	VERB
taxlaw-2822	94	26	company	company	NOUN
taxlaw-2822	94	27	of	of	ADP
taxlaw-2822	94	28	the	the	DET
taxlaw-2822	94	29	profits	profit	NOUN
taxlaw-2822	94	30	and	and	CCONJ
taxlaw-2822	94	31	losses	loss	NOUN
taxlaw-2822	94	32	of	of	ADP
taxlaw-2822	94	33	the	the	DET
taxlaw-2822	94	34	domestic	domestic	ADJ
taxlaw-2822	94	35	consolidated	consolidated	ADJ
taxlaw-2822	94	36	companies	company	NOUN
taxlaw-2822	94	37	.	.	PUNCT
taxlaw-2822	95	1	the	the	DET
taxlaw-2822	95	2	same	same	ADJ
taxlaw-2822	95	3	pooling	pooling	NOUN
taxlaw-2822	95	4	occurs	occur	VERB
taxlaw-2822	95	5	in	in	ADP
taxlaw-2822	95	6	the	the	DET
taxlaw-2822	95	7	variation	variation	NOUN
taxlaw-2822	95	8	of	of	ADP
taxlaw-2822	95	9	fiscal	fiscal	ADJ
taxlaw-2822	95	10	unity	unity	NOUN
taxlaw-2822	95	11	in	in	ADP
taxlaw-2822	95	12	which	which	PRON
taxlaw-2822	95	13	accounting	accounting	NOUN
taxlaw-2822	95	14	consolidation	consolidation	NOUN
taxlaw-2822	95	15	is	be	AUX
taxlaw-2822	95	16	a	a	DET
taxlaw-2822	95	17	requirement	requirement	NOUN
taxlaw-2822	95	18	for	for	ADP
taxlaw-2822	95	19	tax	tax	NOUN
taxlaw-2822	95	20	consolidation	consolidation	NOUN
taxlaw-2822	95	21	.	.	PUNCT
taxlaw-2822	96	1	20	20	NUM
taxlaw-2822	97	1	in	in	ADP
taxlaw-2822	97	2	group	group	NOUN
taxlaw-2822	97	3	relief	relief	NOUN
taxlaw-2822	97	4	,	,	PUNCT
taxlaw-2822	97	5	there	there	PRON
taxlaw-2822	97	6	is	be	VERB
taxlaw-2822	97	7	a	a	DET
taxlaw-2822	97	8	transfer	transfer	NOUN
taxlaw-2822	97	9	of	of	ADP
taxlaw-2822	97	10	losses	loss	NOUN
taxlaw-2822	97	11	from	from	ADP
taxlaw-2822	97	12	loss	loss	NOUN
taxlaw-2822	97	13	-	-	PUNCT
taxlaw-2822	97	14	companies	company	NOUN
taxlaw-2822	97	15	to	to	PART
taxlaw-2822	97	16	profitable	profitable	ADJ
taxlaw-2822	97	17	affiliated	affiliated	ADJ
taxlaw-2822	97	18	companies	company	NOUN
taxlaw-2822	97	19	that	that	PRON
taxlaw-2822	97	20	are	be	AUX
taxlaw-2822	97	21	resident	resident	ADJ
taxlaw-2822	97	22	in	in	ADP
taxlaw-2822	97	23	the	the	DET
taxlaw-2822	97	24	same	same	ADJ
taxlaw-2822	97	25	country	country	NOUN
taxlaw-2822	97	26	(	(	PUNCT
taxlaw-2822	97	27	the	the	DET
taxlaw-2822	97	28	united	united	PROPN
taxlaw-2822	97	29	kingdom	kingdom	PROPN
taxlaw-2822	97	30	and	and	CCONJ
taxlaw-2822	97	31	ireland	ireland	NOUN
taxlaw-2822	97	32	)	)	PUNCT
taxlaw-2822	97	33	,	,	PUNCT
taxlaw-2822	97	34	while	while	SCONJ
taxlaw-2822	97	35	in	in	ADP
taxlaw-2822	97	36	group	group	NOUN
taxlaw-2822	97	37	contribution	contribution	NOUN
taxlaw-2822	97	38	there	there	PRON
taxlaw-2822	97	39	is	be	VERB
taxlaw-2822	97	40	a	a	DET
taxlaw-2822	97	41	transfer	transfer	NOUN
taxlaw-2822	97	42	of	of	ADP
taxlaw-2822	97	43	profits	profit	NOUN
taxlaw-2822	97	44	from	from	ADP
taxlaw-2822	97	45	profitable	profitable	ADJ
taxlaw-2822	97	46	companies	company	NOUN
taxlaw-2822	97	47	to	to	ADP
taxlaw-2822	97	48	losscompanies	losscompanie	NOUN
taxlaw-2822	97	49	in	in	ADP
taxlaw-2822	97	50	the	the	DET
taxlaw-2822	97	51	group	group	NOUN
taxlaw-2822	97	52	that	that	PRON
taxlaw-2822	97	53	are	be	AUX
taxlaw-2822	97	54	resident	resident	ADJ
taxlaw-2822	97	55	in	in	ADP
taxlaw-2822	97	56	the	the	DET
taxlaw-2822	97	57	same	same	ADJ
taxlaw-2822	97	58	country	country	NOUN
taxlaw-2822	97	59	(	(	PUNCT
taxlaw-2822	97	60	finland	finland	PROPN
taxlaw-2822	97	61	and	and	CCONJ
taxlaw-2822	97	62	sweden	sweden	PROPN
taxlaw-2822	97	63	)	)	PUNCT
taxlaw-2822	97	64	.	.	PUNCT
taxlaw-2822	98	1	these	these	DET
taxlaw-2822	98	2	variants	variant	NOUN
taxlaw-2822	98	3	of	of	ADP
taxlaw-2822	98	4	domestic	domestic	ADJ
taxlaw-2822	98	5	tax	tax	NOUN
taxlaw-2822	98	6	consolidation	consolidation	NOUN
taxlaw-2822	98	7	share	share	VERB
taxlaw-2822	98	8	a	a	DET
taxlaw-2822	98	9	common	common	ADJ
taxlaw-2822	98	10	policy	policy	NOUN
taxlaw-2822	98	11	approach	approach	NOUN
taxlaw-2822	98	12	,	,	PUNCT
taxlaw-2822	98	13	despite	despite	SCONJ
taxlaw-2822	98	14	the	the	DET
taxlaw-2822	98	15	different	different	ADJ
taxlaw-2822	98	16	techniques	technique	NOUN
taxlaw-2822	98	17	that	that	PRON
taxlaw-2822	98	18	are	be	AUX
taxlaw-2822	98	19	actually	actually	ADV
taxlaw-2822	98	20	implemented	implement	VERB
taxlaw-2822	98	21	,	,	PUNCT
taxlaw-2822	98	22	i.e.	i.e.	X
taxlaw-2822	98	23	they	they	PRON
taxlaw-2822	98	24	allow	allow	VERB
taxlaw-2822	98	25	the	the	DET
taxlaw-2822	98	26	offsetting	offsetting	NOUN
taxlaw-2822	98	27	of	of	ADP
taxlaw-2822	98	28	profits	profit	NOUN
taxlaw-2822	98	29	and	and	CCONJ
taxlaw-2822	98	30	losses	loss	NOUN
taxlaw-2822	98	31	of	of	ADP
taxlaw-2822	98	32	different	different	ADJ
taxlaw-2822	98	33	companies	company	NOUN
taxlaw-2822	98	34	of	of	ADP
taxlaw-2822	98	35	a	a	DET
taxlaw-2822	98	36	group	group	NOUN
taxlaw-2822	98	37	that	that	PRON
taxlaw-2822	98	38	are	be	AUX
taxlaw-2822	98	39	resident	resident	ADJ
taxlaw-2822	98	40	in	in	ADP
taxlaw-2822	98	41	the	the	DET
taxlaw-2822	98	42	same	same	ADJ
taxlaw-2822	98	43	country	country	NOUN
taxlaw-2822	98	44	.	.	PUNCT
taxlaw-2822	99	1	the	the	DET
taxlaw-2822	99	2	view	view	NOUN
taxlaw-2822	99	3	that	that	PRON
taxlaw-2822	99	4	is	be	AUX
taxlaw-2822	99	5	taken	take	VERB
taxlaw-2822	99	6	here	here	ADV
taxlaw-2822	99	7	is	be	AUX
taxlaw-2822	99	8	that	that	SCONJ
taxlaw-2822	99	9	domestic	domestic	ADJ
taxlaw-2822	99	10	consolidation	consolidation	NOUN
taxlaw-2822	99	11	essentially	essentially	ADV
taxlaw-2822	99	12	takes	take	VERB
taxlaw-2822	99	13	the	the	DET
taxlaw-2822	99	14	form	form	NOUN
taxlaw-2822	99	15	of	of	ADP
taxlaw-2822	99	16	cooperative	cooperative	ADJ
taxlaw-2822	99	17	correlative	correlative	ADJ
taxlaw-2822	99	18	adjustments	adjustment	NOUN
taxlaw-2822	99	19	between	between	ADP
taxlaw-2822	99	20	affiliated	affiliated	ADJ
taxlaw-2822	99	21	companies	company	NOUN
taxlaw-2822	99	22	that	that	PRON
taxlaw-2822	99	23	are	be	AUX
taxlaw-2822	99	24	based	base	VERB
taxlaw-2822	99	25	on	on	ADP
taxlaw-2822	99	26	a	a	DET
taxlaw-2822	99	27	complete	complete	ADJ
taxlaw-2822	99	28	sharing	sharing	NOUN
taxlaw-2822	99	29	of	of	ADP
taxlaw-2822	99	30	information	information	NOUN
taxlaw-2822	99	31	by	by	ADP
taxlaw-2822	99	32	those	those	DET
taxlaw-2822	99	33	companies	company	NOUN
taxlaw-2822	99	34	with	with	ADP
taxlaw-2822	99	35	national	national	ADJ
taxlaw-2822	99	36	tax	tax	NOUN
taxlaw-2822	99	37	authorities	authority	NOUN
taxlaw-2822	99	38	about	about	ADP
taxlaw-2822	99	39	the	the	DET
taxlaw-2822	99	40	corporate	corporate	ADJ
taxlaw-2822	99	41	profits	profit	NOUN
taxlaw-2822	99	42	and	and	CCONJ
taxlaw-2822	99	43	losses	loss	NOUN
taxlaw-2822	99	44	that	that	PRON
taxlaw-2822	99	45	are	be	AUX
taxlaw-2822	99	46	consolidated	consolidate	VERB
taxlaw-2822	99	47	.	.	PUNCT
taxlaw-2822	100	1	for	for	ADP
taxlaw-2822	100	2	example	example	NOUN
taxlaw-2822	100	3	,	,	PUNCT
taxlaw-2822	100	4	those	those	PRON
taxlaw-2822	100	5	are	be	AUX
taxlaw-2822	100	6	consolidated	consolidate	VERB
taxlaw-2822	100	7	by	by	ADP
taxlaw-2822	100	8	a	a	DET
taxlaw-2822	100	9	single	single	ADJ
taxlaw-2822	100	10	company	company	NOUN
taxlaw-2822	100	11	together	together	ADV
taxlaw-2822	100	12	with	with	ADP
taxlaw-2822	100	13	all	all	DET
taxlaw-2822	100	14	relevant	relevant	ADJ
taxlaw-2822	100	15	information	information	NOUN
taxlaw-2822	100	16	(	(	PUNCT
taxlaw-2822	100	17	in	in	ADP
taxlaw-2822	100	18	fiscal	fiscal	ADJ
taxlaw-2822	100	19	unity	unity	NOUN
taxlaw-2822	100	20	)	)	PUNCT
taxlaw-2822	100	21	,	,	PUNCT
taxlaw-2822	100	22	or	or	CCONJ
taxlaw-2822	100	23	otherwise	otherwise	ADV
taxlaw-2822	100	24	profits	profit	NOUN
taxlaw-2822	100	25	/	/	SYM
taxlaw-2822	100	26	losses	loss	NOUN
taxlaw-2822	100	27	are	be	AUX
taxlaw-2822	100	28	transferred	transfer	VERB
taxlaw-2822	100	29	to	to	ADP
taxlaw-2822	100	30	affiliated	affiliated	ADJ
taxlaw-2822	100	31	companies	company	NOUN
taxlaw-2822	100	32	that	that	PRON
taxlaw-2822	100	33	can	can	AUX
taxlaw-2822	100	34	be	be	AUX
taxlaw-2822	100	35	monitored	monitor	VERB
taxlaw-2822	100	36	at	at	ADP
taxlaw-2822	100	37	the	the	DET
taxlaw-2822	100	38	domestic	domestic	ADJ
taxlaw-2822	100	39	level	level	NOUN
taxlaw-2822	100	40	(	(	PUNCT
taxlaw-2822	100	41	in	in	ADP
taxlaw-2822	100	42	group	group	NOUN
taxlaw-2822	100	43	relief	relief	NOUN
taxlaw-2822	100	44	and	and	CCONJ
taxlaw-2822	100	45	group	group	NOUN
taxlaw-2822	100	46	contribution	contribution	NOUN
taxlaw-2822	100	47	)	)	PUNCT
taxlaw-2822	100	48	.	.	PUNCT
taxlaw-2822	101	1	this	this	DET
taxlaw-2822	101	2	sharing	sharing	NOUN
taxlaw-2822	101	3	of	of	ADP
taxlaw-2822	101	4	information	information	NOUN
taxlaw-2822	101	5	causes	cause	VERB
taxlaw-2822	101	6	simplifications	simplification	NOUN
taxlaw-2822	101	7	that	that	PRON
taxlaw-2822	101	8	essentially	essentially	ADV
taxlaw-2822	101	9	result	result	VERB
taxlaw-2822	101	10	from	from	ADP
taxlaw-2822	101	11	the	the	DET
taxlaw-2822	101	12	application	application	NOUN
taxlaw-2822	101	13	of	of	ADP
taxlaw-2822	101	14	correlative	correlative	ADJ
taxlaw-2822	101	15	adjustment	adjustment	NOUN
taxlaw-2822	101	16	mechanisms	mechanism	NOUN
taxlaw-2822	101	17	which	which	PRON
taxlaw-2822	101	18	allow	allow	VERB
taxlaw-2822	101	19	the	the	DET
taxlaw-2822	101	20	pooling	pooling	NOUN
taxlaw-2822	101	21	together	together	ADV
taxlaw-2822	101	22	of	of	ADP
taxlaw-2822	101	23	the	the	DET
taxlaw-2822	101	24	tax	tax	NOUN
taxlaw-2822	101	25	positions	position	NOUN
taxlaw-2822	101	26	of	of	ADP
taxlaw-2822	101	27	affiliated	affiliate	VERB
taxlaw-2822	101	28	companies	company	NOUN
taxlaw-2822	101	29	resident	resident	ADJ
taxlaw-2822	101	30	in	in	ADP
taxlaw-2822	101	31	the	the	DET
taxlaw-2822	101	32	same	same	ADJ
taxlaw-2822	101	33	country	country	NOUN
taxlaw-2822	101	34	without	without	ADP
taxlaw-2822	101	35	concessions	concession	NOUN
taxlaw-2822	101	36	to	to	ADP
taxlaw-2822	101	37	the	the	DET
taxlaw-2822	101	38	tax	tax	NOUN
taxlaw-2822	101	39	sovereignty	sovereignty	NOUN
taxlaw-2822	101	40	of	of	ADP
taxlaw-2822	101	41	other	other	ADJ
taxlaw-2822	101	42	countries.21	countries.21	PROPN
taxlaw-2822	101	43	18	18	NUM
taxlaw-2822	101	44	for	for	ADP
taxlaw-2822	101	45	details	detail	NOUN
taxlaw-2822	101	46	about	about	ADP
taxlaw-2822	101	47	the	the	DET
taxlaw-2822	101	48	enhanced	enhance	VERB
taxlaw-2822	101	49	cooperation	cooperation	NOUN
taxlaw-2822	101	50	procedure	procedure	NOUN
taxlaw-2822	101	51	see	see	VERB
taxlaw-2822	101	52	infra	infra	NOUN
taxlaw-2822	101	53	note	note	VERB
taxlaw-2822	101	54	41	41	NUM
taxlaw-2822	101	55	.	.	NOUN
taxlaw-2822	102	1	19	19	NUM
taxlaw-2822	102	2	fiscal	fiscal	ADJ
taxlaw-2822	102	3	unity	unity	NOUN
taxlaw-2822	102	4	is	be	AUX
taxlaw-2822	102	5	adopted	adopt	VERB
taxlaw-2822	102	6	in	in	ADP
taxlaw-2822	102	7	the	the	DET
taxlaw-2822	102	8	u.s	u.s	PROPN
taxlaw-2822	102	9	.	.	PROPN
taxlaw-2822	102	10	under	under	ADP
taxlaw-2822	102	11	the	the	DET
taxlaw-2822	102	12	requirement	requirement	NOUN
taxlaw-2822	102	13	that	that	SCONJ
taxlaw-2822	102	14	domestic	domestic	ADJ
taxlaw-2822	102	15	affiliates	affiliate	NOUN
taxlaw-2822	102	16	be	be	AUX
taxlaw-2822	102	17	owned	own	VERB
taxlaw-2822	102	18	by	by	ADP
taxlaw-2822	102	19	the	the	DET
taxlaw-2822	102	20	consolidating	consolidate	VERB
taxlaw-2822	102	21	company	company	NOUN
taxlaw-2822	102	22	at	at	ADP
taxlaw-2822	102	23	80	80	NUM
taxlaw-2822	102	24	%	%	NOUN
taxlaw-2822	102	25	of	of	ADP
taxlaw-2822	102	26	the	the	DET
taxlaw-2822	102	27	voting	voting	NOUN
taxlaw-2822	102	28	power	power	NOUN
taxlaw-2822	102	29	and	and	CCONJ
taxlaw-2822	102	30	value	value	NOUN
taxlaw-2822	102	31	of	of	ADP
taxlaw-2822	102	32	the	the	DET
taxlaw-2822	102	33	stock	stock	NOUN
taxlaw-2822	102	34	of	of	ADP
taxlaw-2822	102	35	a	a	DET
taxlaw-2822	102	36	domestic	domestic	NOUN
taxlaw-2822	102	37	.	.	PUNCT
taxlaw-2822	103	1	irc	irc	PROPN
taxlaw-2822	103	2	§	§	PROPN
taxlaw-2822	103	3	1504(a	1504(a	NUM
taxlaw-2822	103	4	)	)	PUNCT
taxlaw-2822	103	5	(	(	PUNCT
taxlaw-2822	103	6	2012	2012	NUM
taxlaw-2822	103	7	)	)	PUNCT
taxlaw-2822	103	8	;	;	PUNCT
taxlaw-2822	104	1	treas	treas	PROPN
taxlaw-2822	104	2	.	.	PUNCT
taxlaw-2822	105	1	reg	reg	PROPN
taxlaw-2822	105	2	.	.	PUNCT
taxlaw-2822	106	1	§	§	PROPN
taxlaw-2822	106	2	1.861	1.861	NUM
taxlaw-2822	106	3	-	-	PUNCT
taxlaw-2822	106	4	11t(d)(6	11t(d)(6	NUM
taxlaw-2822	106	5	)	)	PUNCT
taxlaw-2822	106	6	(	(	PUNCT
taxlaw-2822	106	7	2012	2012	NUM
taxlaw-2822	106	8	)	)	PUNCT
taxlaw-2822	106	9	.	.	PUNCT
taxlaw-2822	107	1	similar	similar	ADJ
taxlaw-2822	107	2	rules	rule	NOUN
taxlaw-2822	107	3	are	be	AUX
taxlaw-2822	107	4	found	find	VERB
taxlaw-2822	107	5	for	for	ADP
taxlaw-2822	107	6	example	example	NOUN
taxlaw-2822	107	7	in	in	ADP
taxlaw-2822	107	8	france	france	PROPN
taxlaw-2822	107	9	,	,	PUNCT
taxlaw-2822	107	10	italy	italy	PROPN
taxlaw-2822	107	11	,	,	PUNCT
taxlaw-2822	107	12	spain	spain	PROPN
taxlaw-2822	107	13	,	,	PUNCT
taxlaw-2822	107	14	portugal	portugal	PROPN
taxlaw-2822	107	15	,	,	PUNCT
taxlaw-2822	107	16	austria	austria	PROPN
taxlaw-2822	107	17	,	,	PUNCT
taxlaw-2822	107	18	germany	germany	PROPN
taxlaw-2822	107	19	,	,	PUNCT
taxlaw-2822	107	20	the	the	DET
taxlaw-2822	107	21	netherlands	netherlands	PROPN
taxlaw-2822	107	22	,	,	PUNCT
taxlaw-2822	107	23	luxembourg	luxembourg	PROPN
taxlaw-2822	107	24	,	,	PUNCT
taxlaw-2822	107	25	denmark	denmark	PROPN
taxlaw-2822	107	26	.	.	PUNCT
taxlaw-2822	108	1	20	20	NUM
taxlaw-2822	108	2	the	the	DET
taxlaw-2822	108	3	only	only	ADJ
taxlaw-2822	108	4	country	country	NOUN
taxlaw-2822	108	5	that	that	PRON
taxlaw-2822	108	6	adopts	adopt	VERB
taxlaw-2822	108	7	this	this	DET
taxlaw-2822	108	8	approach	approach	NOUN
taxlaw-2822	108	9	is	be	AUX
taxlaw-2822	108	10	germany	germany	PROPN
taxlaw-2822	108	11	,	,	PUNCT
taxlaw-2822	108	12	as	as	SCONJ
taxlaw-2822	108	13	austria	austria	PROPN
taxlaw-2822	108	14	has	have	AUX
taxlaw-2822	108	15	abandoned	abandon	VERB
taxlaw-2822	108	16	it	it	PRON
taxlaw-2822	108	17	in	in	ADP
taxlaw-2822	108	18	favor	favor	NOUN
taxlaw-2822	108	19	of	of	ADP
taxlaw-2822	108	20	fiscal	fiscal	ADJ
taxlaw-2822	108	21	unity	unity	NOUN
taxlaw-2822	108	22	.	.	PUNCT
taxlaw-2822	109	1	21	21	NUM
taxlaw-2822	109	2	there	there	PRON
taxlaw-2822	109	3	are	be	VERB
taxlaw-2822	109	4	other	other	ADJ
taxlaw-2822	109	5	tax	tax	NOUN
taxlaw-2822	109	6	design	design	NOUN
taxlaw-2822	109	7	goals	goal	NOUN
taxlaw-2822	109	8	that	that	PRON
taxlaw-2822	109	9	are	be	AUX
taxlaw-2822	109	10	achieved	achieve	VERB
taxlaw-2822	109	11	,	,	PUNCT
taxlaw-2822	109	12	at	at	ADP
taxlaw-2822	109	13	domestic	domestic	ADJ
taxlaw-2822	109	14	level	level	NOUN
taxlaw-2822	109	15	,	,	PUNCT
taxlaw-2822	109	16	by	by	ADP
taxlaw-2822	109	17	the	the	DET
taxlaw-2822	109	18	model	model	NOUN
taxlaw-2822	109	19	of	of	ADP
taxlaw-2822	109	20	domestic	domestic	ADJ
taxlaw-2822	109	21	taxation	taxation	NOUN
taxlaw-2822	109	22	that	that	PRON
taxlaw-2822	109	23	are	be	AUX
taxlaw-2822	109	24	ancillary	ancillary	ADJ
taxlaw-2822	109	25	to	to	ADP
taxlaw-2822	109	26	the	the	DET
taxlaw-2822	109	27	offsetting	offsetting	NOUN
taxlaw-2822	109	28	of	of	ADP
taxlaw-2822	109	29	profits	profit	NOUN
taxlaw-2822	109	30	and	and	CCONJ
taxlaw-2822	109	31	losses	loss	NOUN
taxlaw-2822	109	32	,	,	PUNCT
taxlaw-2822	109	33	such	such	ADJ
taxlaw-2822	109	34	as	as	ADP
taxlaw-2822	109	35	no	no	DET
taxlaw-2822	109	36	or	or	CCONJ
taxlaw-2822	109	37	limited	limited	ADJ
taxlaw-2822	109	38	taxation	taxation	NOUN
taxlaw-2822	109	39	of	of	ADP
taxlaw-2822	109	40	capital	capital	NOUN
taxlaw-2822	109	41	gains	gain	NOUN
taxlaw-2822	109	42	and	and	CCONJ
taxlaw-2822	109	43	losses	loss	NOUN
taxlaw-2822	109	44	on	on	ADP
taxlaw-2822	109	45	shares	share	NOUN
taxlaw-2822	109	46	/	/	SYM
taxlaw-2822	109	47	assets	asset	NOUN
taxlaw-2822	109	48	transferred	transfer	VERB
taxlaw-2822	109	49	intra	intra	ADJ
taxlaw-2822	109	50	-	-	NOUN
taxlaw-2822	109	51	group	group	NOUN
taxlaw-2822	109	52	between	between	ADP
taxlaw-2822	109	53	resident	resident	ADJ
taxlaw-2822	109	54	companies	company	NOUN
taxlaw-2822	109	55	,	,	PUNCT
taxlaw-2822	109	56	the	the	DET
taxlaw-2822	109	57	exemption	exemption	NOUN
taxlaw-2822	109	58	of	of	ADP
taxlaw-2822	109	59	intra	intra	ADJ
taxlaw-2822	109	60	-	-	ADJ
taxlaw-2822	109	61	group	group	ADJ
taxlaw-2822	109	62	domestic	domestic	ADJ
taxlaw-2822	109	63	dividends	dividend	NOUN
taxlaw-2822	109	64	,	,	PUNCT
taxlaw-2822	109	65	the	the	DET
taxlaw-2822	109	66	elimination	elimination	NOUN
taxlaw-2822	109	67	of	of	ADP
taxlaw-2822	109	68	withholding	withholding	NOUN
taxlaw-2822	109	69	taxes	taxis	NOUN
taxlaw-2822	109	70	on	on	ADP
taxlaw-2822	109	71	flows	flow	NOUN
taxlaw-2822	109	72	of	of	ADP
taxlaw-2822	109	73	income	income	NOUN
taxlaw-2822	109	74	paid	pay	VERB
taxlaw-2822	109	75	between	between	ADP
taxlaw-2822	109	76	resident	resident	ADJ
taxlaw-2822	109	77	companies	company	NOUN
taxlaw-2822	109	78	belonging	belong	VERB
taxlaw-2822	109	79	to	to	ADP
taxlaw-2822	109	80	the	the	DET
taxlaw-2822	109	81	group	group	NOUN
taxlaw-2822	109	82	,	,	PUNCT
taxlaw-2822	109	83	as	as	ADV
taxlaw-2822	109	84	well	well	ADV
taxlaw-2822	109	85	as	as	ADP
taxlaw-2822	109	86	the	the	DET
taxlaw-2822	109	87	removal	removal	NOUN
taxlaw-2822	109	88	of	of	ADP
taxlaw-2822	109	89	limitations	limitation	NOUN
taxlaw-2822	109	90	to	to	ADP
taxlaw-2822	109	91	the	the	DET
taxlaw-2822	109	92	deduction	deduction	NOUN
taxlaw-2822	109	93	of	of	ADP
taxlaw-2822	109	94	financing	financing	NOUN
taxlaw-2822	109	95	expenses	expense	NOUN
taxlaw-2822	109	96	incurred	incur	VERB
taxlaw-2822	109	97	in	in	ADP
taxlaw-2822	109	98	relation	relation	NOUN
taxlaw-2822	109	99	to	to	PART
taxlaw-2822	109	100	tax	tax	VERB
taxlaw-2822	109	101	exempt	exempt	ADJ
taxlaw-2822	109	102	participation	participation	NOUN
taxlaw-2822	109	103	if	if	SCONJ
taxlaw-2822	109	104	certain	certain	ADJ
taxlaw-2822	109	105	conditions	condition	NOUN
taxlaw-2822	109	106	are	be	AUX
taxlaw-2822	109	107	met	meet	VERB
taxlaw-2822	109	108	.	.	PUNCT
taxlaw-2822	110	1	140	140	NUM
taxlaw-2822	110	2	columbia	columbia	PROPN
taxlaw-2822	110	3	journal	journal	PROPN
taxlaw-2822	110	4	of	of	ADP
taxlaw-2822	110	5	tax	tax	NOUN
taxlaw-2822	110	6	law	law	NOUN
taxlaw-2822	111	1	[	[	X
taxlaw-2822	111	2	vol.5:133	vol.5:133	PROPN
taxlaw-2822	111	3	these	these	DET
taxlaw-2822	111	4	kinds	kind	NOUN
taxlaw-2822	111	5	of	of	ADP
taxlaw-2822	111	6	correlative	correlative	ADJ
taxlaw-2822	111	7	adjustments	adjustment	NOUN
taxlaw-2822	111	8	are	be	AUX
taxlaw-2822	111	9	not	not	PART
taxlaw-2822	111	10	,	,	PUNCT
taxlaw-2822	111	11	however	however	ADV
taxlaw-2822	111	12	,	,	PUNCT
taxlaw-2822	111	13	generally	generally	ADV
taxlaw-2822	111	14	achieved	achieve	VERB
taxlaw-2822	111	15	when	when	SCONJ
taxlaw-2822	111	16	the	the	DET
taxlaw-2822	111	17	affiliated	affiliated	ADJ
taxlaw-2822	111	18	companies	company	NOUN
taxlaw-2822	111	19	are	be	AUX
taxlaw-2822	111	20	resident	resident	ADJ
taxlaw-2822	111	21	in	in	ADP
taxlaw-2822	111	22	different	different	ADJ
taxlaw-2822	111	23	countries	country	NOUN
taxlaw-2822	111	24	,	,	PUNCT
taxlaw-2822	111	25	because	because	SCONJ
taxlaw-2822	111	26	cross	cross	ADJ
taxlaw-2822	111	27	-	-	ADJ
taxlaw-2822	111	28	border	border	ADJ
taxlaw-2822	111	29	profits	profit	NOUN
taxlaw-2822	111	30	and	and	CCONJ
taxlaw-2822	111	31	losses	loss	NOUN
taxlaw-2822	111	32	create	create	VERB
taxlaw-2822	111	33	acute	acute	ADJ
taxlaw-2822	111	34	coordination	coordination	NOUN
taxlaw-2822	111	35	problems	problem	NOUN
taxlaw-2822	111	36	due	due	ADJ
taxlaw-2822	111	37	to	to	ADP
taxlaw-2822	111	38	the	the	DET
taxlaw-2822	111	39	lack	lack	NOUN
taxlaw-2822	111	40	of	of	ADP
taxlaw-2822	111	41	exchange	exchange	NOUN
taxlaw-2822	111	42	of	of	ADP
taxlaw-2822	111	43	global	global	ADJ
taxlaw-2822	111	44	corporate	corporate	ADJ
taxlaw-2822	111	45	tax	tax	NOUN
taxlaw-2822	111	46	information	information	NOUN
taxlaw-2822	111	47	.	.	PUNCT
taxlaw-2822	112	1	first	first	ADV
taxlaw-2822	112	2	,	,	PUNCT
taxlaw-2822	112	3	the	the	DET
taxlaw-2822	112	4	inclusion	inclusion	NOUN
taxlaw-2822	112	5	in	in	ADP
taxlaw-2822	112	6	the	the	DET
taxlaw-2822	112	7	residence	residence	NOUN
taxlaw-2822	112	8	-	-	PUNCT
taxlaw-2822	112	9	country	country	NOUN
taxlaw-2822	112	10	of	of	ADP
taxlaw-2822	112	11	the	the	DET
taxlaw-2822	112	12	losses	loss	NOUN
taxlaw-2822	112	13	of	of	ADP
taxlaw-2822	112	14	foreign	foreign	ADJ
taxlaw-2822	112	15	affiliated	affiliate	VERB
taxlaw-2822	112	16	companies	company	NOUN
taxlaw-2822	112	17	or	or	CCONJ
taxlaw-2822	112	18	permanent	permanent	ADJ
taxlaw-2822	112	19	establishments	establishment	NOUN
taxlaw-2822	112	20	(	(	PUNCT
taxlaw-2822	112	21	hereinafter	hereinafter	NOUN
taxlaw-2822	112	22	"	"	PUNCT
taxlaw-2822	112	23	pes	pe	NOUN
taxlaw-2822	112	24	"	"	PUNCT
taxlaw-2822	112	25	)	)	PUNCT
taxlaw-2822	112	26	triggers	trigger	VERB
taxlaw-2822	112	27	the	the	DET
taxlaw-2822	112	28	erosion	erosion	NOUN
taxlaw-2822	112	29	of	of	ADP
taxlaw-2822	112	30	the	the	DET
taxlaw-2822	112	31	national	national	ADJ
taxlaw-2822	112	32	tax	tax	NOUN
taxlaw-2822	112	33	base	base	NOUN
taxlaw-2822	112	34	,	,	PUNCT
taxlaw-2822	112	35	something	something	PRON
taxlaw-2822	112	36	that	that	PRON
taxlaw-2822	112	37	can	can	AUX
taxlaw-2822	112	38	not	not	PART
taxlaw-2822	112	39	occur	occur	VERB
taxlaw-2822	112	40	in	in	ADP
taxlaw-2822	112	41	fully	fully	ADV
taxlaw-2822	112	42	domestic	domestic	ADJ
taxlaw-2822	112	43	tax	tax	NOUN
taxlaw-2822	112	44	consolidation	consolidation	NOUN
taxlaw-2822	112	45	.	.	PUNCT
taxlaw-2822	113	1	in	in	ADP
taxlaw-2822	113	2	the	the	DET
taxlaw-2822	113	3	us	us	PROPN
taxlaw-2822	113	4	,	,	PUNCT
taxlaw-2822	113	5	erosion	erosion	NOUN
taxlaw-2822	113	6	is	be	AUX
taxlaw-2822	113	7	achieved	achieve	VERB
taxlaw-2822	113	8	through	through	ADP
taxlaw-2822	113	9	the	the	DET
taxlaw-2822	113	10	so	so	ADV
taxlaw-2822	113	11	called	call	VERB
taxlaw-2822	113	12	"	"	PUNCT
taxlaw-2822	113	13	earnings	earning	NOUN
taxlaw-2822	113	14	stripping	stripping	NOUN
taxlaw-2822	113	15	"	"	PUNCT
taxlaw-2822	113	16	strategies	strategy	NOUN
taxlaw-2822	113	17	that	that	PRON
taxlaw-2822	113	18	shift	shift	VERB
taxlaw-2822	113	19	profits	profit	NOUN
taxlaw-2822	113	20	from	from	ADP
taxlaw-2822	113	21	one	one	NUM
taxlaw-2822	113	22	country	country	NOUN
taxlaw-2822	113	23	to	to	ADP
taxlaw-2822	113	24	another	another	PRON
taxlaw-2822	113	25	via	via	ADP
taxlaw-2822	113	26	intragroup	intragroup	NOUN
taxlaw-2822	113	27	deductions	deduction	NOUN
taxlaw-2822	113	28	/	/	SYM
taxlaw-2822	113	29	income	income	NOUN
taxlaw-2822	113	30	inclusions	inclusion	NOUN
taxlaw-2822	113	31	,	,	PUNCT
taxlaw-2822	113	32	typically	typically	ADV
taxlaw-2822	113	33	through	through	ADP
taxlaw-2822	113	34	intercompany	intercompany	NOUN
taxlaw-2822	113	35	interest	interest	NOUN
taxlaw-2822	113	36	,	,	PUNCT
taxlaw-2822	113	37	fees	fee	NOUN
taxlaw-2822	113	38	,	,	PUNCT
taxlaw-2822	113	39	rents	rent	NOUN
taxlaw-2822	113	40	,	,	PUNCT
taxlaw-2822	113	41	or	or	CCONJ
taxlaw-2822	113	42	royalties,22	royalties,22	NOUN
taxlaw-2822	113	43	but	but	CCONJ
taxlaw-2822	113	44	also	also	ADV
taxlaw-2822	113	45	through	through	ADP
taxlaw-2822	113	46	outright	outright	ADJ
taxlaw-2822	113	47	attribution	attribution	NOUN
taxlaw-2822	113	48	to	to	ADP
taxlaw-2822	113	49	the	the	DET
taxlaw-2822	113	50	us	us	PROPN
taxlaw-2822	113	51	tax	tax	NOUN
taxlaw-2822	113	52	jurisdiction	jurisdiction	NOUN
taxlaw-2822	113	53	of	of	ADP
taxlaw-2822	113	54	foreign	foreign	ADJ
taxlaw-2822	113	55	losses	loss	NOUN
taxlaw-2822	113	56	.	.	PUNCT
taxlaw-2822	114	1	these	these	DET
taxlaw-2822	114	2	techniques	technique	NOUN
taxlaw-2822	114	3	show	show	VERB
taxlaw-2822	114	4	that	that	SCONJ
taxlaw-2822	114	5	source	source	NOUN
taxlaw-2822	114	6	rules	rule	NOUN
taxlaw-2822	114	7	governing	govern	VERB
taxlaw-2822	114	8	the	the	DET
taxlaw-2822	114	9	allocation	allocation	NOUN
taxlaw-2822	114	10	of	of	ADP
taxlaw-2822	114	11	the	the	DET
taxlaw-2822	114	12	deductibility	deductibility	NOUN
taxlaw-2822	114	13	of	of	ADP
taxlaw-2822	114	14	interest	interest	NOUN
taxlaw-2822	114	15	risk	risk	NOUN
taxlaw-2822	114	16	become	become	VERB
taxlaw-2822	114	17	artificial	artificial	ADJ
taxlaw-2822	114	18	constructs	construct	NOUN
taxlaw-2822	114	19	insofar	insofar	ADV
taxlaw-2822	114	20	as	as	SCONJ
taxlaw-2822	114	21	they	they	PRON
taxlaw-2822	114	22	allow	allow	VERB
taxlaw-2822	114	23	base	base	NOUN
taxlaw-2822	114	24	erosion	erosion	NOUN
taxlaw-2822	114	25	by	by	ADP
taxlaw-2822	114	26	extracting	extract	VERB
taxlaw-2822	114	27	profits	profit	NOUN
taxlaw-2822	114	28	from	from	ADP
taxlaw-2822	114	29	higher	high	ADJ
taxlaw-2822	114	30	to	to	ADP
taxlaw-2822	114	31	lower	low	ADJ
taxlaw-2822	114	32	rate	rate	NOUN
taxlaw-2822	114	33	jurisdictions.23	jurisdictions.23	PROPN
taxlaw-2822	114	34	second	second	ADJ
taxlaw-2822	114	35	,	,	PUNCT
taxlaw-2822	114	36	the	the	DET
taxlaw-2822	114	37	losses	loss	NOUN
taxlaw-2822	114	38	of	of	ADP
taxlaw-2822	114	39	a	a	DET
taxlaw-2822	114	40	foreign	foreign	ADJ
taxlaw-2822	114	41	affiliated	affiliated	ADJ
taxlaw-2822	114	42	company	company	NOUN
taxlaw-2822	114	43	or	or	CCONJ
taxlaw-2822	114	44	pe	pe	PROPN
taxlaw-2822	114	45	may	may	AUX
taxlaw-2822	114	46	be	be	AUX
taxlaw-2822	114	47	used	use	VERB
taxlaw-2822	114	48	in	in	ADP
taxlaw-2822	114	49	the	the	DET
taxlaw-2822	114	50	country	country	NOUN
taxlaw-2822	114	51	where	where	SCONJ
taxlaw-2822	114	52	the	the	DET
taxlaw-2822	114	53	affiliated	affiliated	ADJ
taxlaw-2822	114	54	company	company	NOUN
taxlaw-2822	114	55	or	or	CCONJ
taxlaw-2822	114	56	pe	pe	PROPN
taxlaw-2822	114	57	is	be	AUX
taxlaw-2822	114	58	located	locate	VERB
taxlaw-2822	114	59	(	(	PUNCT
taxlaw-2822	114	60	through	through	AUX
taxlaw-2822	114	61	carry	carry	VERB
taxlaw-2822	114	62	forward	forward	ADV
taxlaw-2822	114	63	,	,	PUNCT
taxlaw-2822	114	64	carry	carry	VERB
taxlaw-2822	114	65	back	back	ADP
taxlaw-2822	114	66	,	,	PUNCT
taxlaw-2822	114	67	local	local	ADJ
taxlaw-2822	114	68	tax	tax	NOUN
taxlaw-2822	114	69	consolidation	consolidation	NOUN
taxlaw-2822	114	70	or	or	CCONJ
taxlaw-2822	114	71	other	other	ADJ
taxlaw-2822	114	72	local	local	ADJ
taxlaw-2822	114	73	techniques	technique	NOUN
taxlaw-2822	114	74	)	)	PUNCT
taxlaw-2822	114	75	,	,	PUNCT
taxlaw-2822	114	76	and	and	CCONJ
taxlaw-2822	114	77	then	then	ADV
taxlaw-2822	114	78	also	also	ADV
taxlaw-2822	114	79	used	use	VERB
taxlaw-2822	114	80	in	in	ADP
taxlaw-2822	114	81	the	the	DET
taxlaw-2822	114	82	country	country	NOUN
taxlaw-2822	114	83	where	where	SCONJ
taxlaw-2822	114	84	the	the	DET
taxlaw-2822	114	85	controlling	control	VERB
taxlaw-2822	114	86	company	company	NOUN
taxlaw-2822	114	87	is	be	AUX
taxlaw-2822	114	88	located	locate	VERB
taxlaw-2822	114	89	(	(	PUNCT
taxlaw-2822	114	90	through	through	ADP
taxlaw-2822	114	91	fiscal	fiscal	ADJ
taxlaw-2822	114	92	unity	unity	NOUN
taxlaw-2822	114	93	or	or	CCONJ
taxlaw-2822	114	94	group	group	NOUN
taxlaw-2822	114	95	relief).24	relief).24	PUNCT
taxlaw-2822	114	96	in	in	ADP
taxlaw-2822	114	97	the	the	DET
taxlaw-2822	114	98	us	us	PROPN
taxlaw-2822	114	99	,	,	PUNCT
taxlaw-2822	114	100	"	"	PUNCT
taxlaw-2822	114	101	dual	dual	ADJ
taxlaw-2822	114	102	consolidated	consolidated	ADJ
taxlaw-2822	114	103	loss	loss	NOUN
taxlaw-2822	114	104	"	"	PUNCT
taxlaw-2822	114	105	rules	rule	NOUN
taxlaw-2822	114	106	limited	limit	VERB
taxlaw-2822	114	107	the	the	DET
taxlaw-2822	114	108	ability	ability	NOUN
taxlaw-2822	114	109	of	of	ADP
taxlaw-2822	114	110	us	us	PROPN
taxlaw-2822	114	111	companies	company	NOUN
taxlaw-2822	114	112	to	to	PART
taxlaw-2822	114	113	claim	claim	VERB
taxlaw-2822	114	114	the	the	DET
taxlaw-2822	114	115	same	same	ADJ
taxlaw-2822	114	116	loss	loss	NOUN
taxlaw-2822	114	117	deduction	deduction	NOUN
taxlaw-2822	114	118	in	in	ADP
taxlaw-2822	114	119	two	two	NUM
taxlaw-2822	114	120	different	different	ADJ
taxlaw-2822	114	121	countries,25	countries,25	NOUN
taxlaw-2822	114	122	but	but	CCONJ
taxlaw-2822	114	123	the	the	DET
taxlaw-2822	114	124	2007	2007	NUM
taxlaw-2822	114	125	revisions	revision	NOUN
taxlaw-2822	114	126	to	to	ADP
taxlaw-2822	114	127	the	the	DET
taxlaw-2822	114	128	treasury	treasury	PROPN
taxlaw-2822	114	129	regulations	regulation	NOUN
taxlaw-2822	114	130	clarified	clarify	VERB
taxlaw-2822	114	131	that	that	SCONJ
taxlaw-2822	114	132	interest	interest	NOUN
taxlaw-2822	114	133	paid	pay	VERB
taxlaw-2822	114	134	between	between	ADP
taxlaw-2822	114	135	a	a	DET
taxlaw-2822	114	136	so	so	ADV
taxlaw-2822	114	137	called	call	VERB
taxlaw-2822	114	138	"	"	PUNCT
taxlaw-2822	114	139	check	check	VERB
taxlaw-2822	114	140	-	-	PUNCT
taxlaw-2822	114	141	the	the	DET
taxlaw-2822	114	142	-	-	PUNCT
taxlaw-2822	114	143	box	box	NOUN
taxlaw-2822	114	144	"	"	PUNCT
taxlaw-2822	114	145	disregarded	disregard	VERB
taxlaw-2822	114	146	entity	entity	NOUN
taxlaw-2822	114	147	and	and	CCONJ
taxlaw-2822	114	148	its	its	PRON
taxlaw-2822	114	149	parent	parent	NOUN
taxlaw-2822	114	150	could	could	AUX
taxlaw-2822	114	151	not	not	PART
taxlaw-2822	114	152	give	give	VERB
taxlaw-2822	114	153	rise	rise	NOUN
taxlaw-2822	114	154	to	to	ADP
taxlaw-2822	114	155	a	a	DET
taxlaw-2822	114	156	prohibited	prohibit	VERB
taxlaw-2822	114	157	dual	dual	ADJ
taxlaw-2822	114	158	consolidated	consolidated	ADJ
taxlaw-2822	114	159	loss	loss	NOUN
taxlaw-2822	114	160	,	,	PUNCT
taxlaw-2822	114	161	even	even	ADV
taxlaw-2822	114	162	though	though	SCONJ
taxlaw-2822	114	163	that	that	DET
taxlaw-2822	114	164	loss	loss	NOUN
taxlaw-2822	114	165	was	be	AUX
taxlaw-2822	114	166	deducted	deduct	VERB
taxlaw-2822	114	167	against	against	ADP
taxlaw-2822	114	168	the	the	DET
taxlaw-2822	114	169	income	income	NOUN
taxlaw-2822	114	170	of	of	ADP
taxlaw-2822	114	171	two	two	NUM
taxlaw-2822	114	172	consolidated	consolidated	ADJ
taxlaw-2822	114	173	groups26	groups26	NOUN
taxlaw-2822	114	174	;	;	PUNCT
taxlaw-2822	114	175	this	this	PRON
taxlaw-2822	114	176	effectively	effectively	ADV
taxlaw-2822	114	177	opened	open	VERB
taxlaw-2822	114	178	the	the	DET
taxlaw-2822	114	179	door	door	NOUN
taxlaw-2822	114	180	to	to	PART
taxlaw-2822	114	181	double	double	VERB
taxlaw-2822	114	182	dipping	dip	VERB
taxlaw-2822	114	183	for	for	ADP
taxlaw-2822	114	184	those	those	DET
taxlaw-2822	114	185	companies	company	NOUN
taxlaw-2822	114	186	that	that	PRON
taxlaw-2822	114	187	were	be	AUX
taxlaw-2822	114	188	pursuing	pursue	VERB
taxlaw-2822	114	189	such	such	DET
taxlaw-2822	114	190	a	a	DET
taxlaw-2822	114	191	goal.27	goal.27	PROPN
taxlaw-2822	114	192	the	the	DET
taxlaw-2822	114	193	third	third	ADJ
taxlaw-2822	114	194	concern	concern	NOUN
taxlaw-2822	114	195	about	about	ADP
taxlaw-2822	114	196	cross	cross	ADJ
taxlaw-2822	114	197	-	-	ADJ
taxlaw-2822	114	198	border	border	ADJ
taxlaw-2822	114	199	consolidation	consolidation	NOUN
taxlaw-2822	114	200	is	be	AUX
taxlaw-2822	114	201	that	that	SCONJ
taxlaw-2822	114	202	losses	loss	NOUN
taxlaw-2822	114	203	of	of	ADP
taxlaw-2822	114	204	foreign	foreign	ADJ
taxlaw-2822	114	205	affiliated	affiliate	VERB
taxlaw-2822	114	206	companies	company	NOUN
taxlaw-2822	114	207	or	or	CCONJ
taxlaw-2822	114	208	pes	pe	NOUN
taxlaw-2822	114	209	may	may	AUX
taxlaw-2822	114	210	be	be	AUX
taxlaw-2822	114	211	artificially	artificially	ADV
taxlaw-2822	114	212	created	create	VERB
taxlaw-2822	114	213	for	for	ADP
taxlaw-2822	114	214	the	the	DET
taxlaw-2822	114	215	purposes	purpose	NOUN
taxlaw-2822	114	216	of	of	ADP
taxlaw-2822	114	217	offsetting	offset	VERB
taxlaw-2822	114	218	domestic	domestic	ADJ
taxlaw-2822	114	219	profits	profit	NOUN
taxlaw-2822	114	220	,	,	PUNCT
taxlaw-2822	114	221	but	but	CCONJ
taxlaw-2822	114	222	may	may	AUX
taxlaw-2822	114	223	not	not	PART
taxlaw-2822	114	224	be	be	AUX
taxlaw-2822	114	225	directly	directly	ADV
taxlaw-2822	114	226	audited	audit	VERB
taxlaw-2822	114	227	by	by	ADP
taxlaw-2822	114	228	the	the	DET
taxlaw-2822	114	229	tax	tax	NOUN
taxlaw-2822	114	230	authorities	authority	NOUN
taxlaw-2822	114	231	of	of	ADP
taxlaw-2822	114	232	the	the	DET
taxlaw-2822	114	233	countries	country	NOUN
taxlaw-2822	114	234	22	22	NUM
taxlaw-2822	114	235	see	see	VERB
taxlaw-2822	114	236	:	:	PUNCT
taxlaw-2822	114	237	harry	harry	PROPN
taxlaw-2822	114	238	huizinga	huizinga	PROPN
taxlaw-2822	114	239	,	,	PUNCT
taxlaw-2822	114	240	luc	luc	PROPN
taxlaw-2822	114	241	laeven	laeven	PROPN
taxlaw-2822	114	242	&	&	CCONJ
taxlaw-2822	114	243	gaetan	gaetan	PROPN
taxlaw-2822	114	244	nicodeme	nicodeme	PROPN
taxlaw-2822	114	245	,	,	PUNCT
taxlaw-2822	114	246	capital	capital	NOUN
taxlaw-2822	114	247	structure	structure	NOUN
taxlaw-2822	114	248	and	and	CCONJ
taxlaw-2822	114	249	international	international	ADJ
taxlaw-2822	114	250	debt	debt	NOUN
taxlaw-2822	114	251	shifting	shifting	NOUN
taxlaw-2822	114	252	,	,	PUNCT
taxlaw-2822	114	253	88	88	NUM
taxlaw-2822	114	254	j.	j.	PROPN
taxlaw-2822	114	255	fin	fin	PROPN
taxlaw-2822	114	256	.	.	PUNCT
taxlaw-2822	114	257	econ	econ	PROPN
taxlaw-2822	114	258	.	.	PUNCT
taxlaw-2822	115	1	80	80	NUM
taxlaw-2822	115	2	(	(	PUNCT
taxlaw-2822	115	3	2008	2008	NUM
taxlaw-2822	115	4	)	)	PUNCT
taxlaw-2822	115	5	;	;	PUNCT
taxlaw-2822	116	1	mihir	mihir	PROPN
taxlaw-2822	116	2	a.	a.	PROPN
taxlaw-2822	116	3	desai	desai	PROPN
taxlaw-2822	116	4	,	,	PUNCT
taxlaw-2822	116	5	c.	c.	PROPN
taxlaw-2822	116	6	fritz	fritz	PROPN
taxlaw-2822	116	7	foley	foley	PROPN
taxlaw-2822	116	8	&	&	CCONJ
taxlaw-2822	116	9	james	james	PROPN
taxlaw-2822	116	10	r.	r.	PROPN
taxlaw-2822	116	11	hines	hines	PROPN
taxlaw-2822	116	12	jr	jr	PROPN
taxlaw-2822	116	13	.	.	PROPN
taxlaw-2822	116	14	,	,	PUNCT
taxlaw-2822	116	15	a	a	DET
taxlaw-2822	116	16	multinational	multinational	ADJ
taxlaw-2822	116	17	perspective	perspective	NOUN
taxlaw-2822	116	18	on	on	ADP
taxlaw-2822	116	19	capital	capital	NOUN
taxlaw-2822	116	20	structure	structure	NOUN
taxlaw-2822	116	21	choice	choice	NOUN
taxlaw-2822	116	22	and	and	CCONJ
taxlaw-2822	116	23	internal	internal	ADJ
taxlaw-2822	116	24	capital	capital	NOUN
taxlaw-2822	116	25	markets	market	NOUN
taxlaw-2822	116	26	,	,	PUNCT
taxlaw-2822	116	27	59	59	NUM
taxlaw-2822	116	28	j.	j.	PROPN
taxlaw-2822	116	29	fin	fin	PROPN
taxlaw-2822	116	30	.	.	PUNCT
taxlaw-2822	116	31	2451	2451	NUM
taxlaw-2822	116	32	(	(	PUNCT
taxlaw-2822	116	33	2004	2004	NUM
taxlaw-2822	116	34	)	)	PUNCT
taxlaw-2822	116	35	;	;	PUNCT
taxlaw-2822	116	36	tim	tim	PROPN
taxlaw-2822	116	37	edgar	edgar	PROPN
taxlaw-2822	116	38	,	,	PUNCT
taxlaw-2822	116	39	jonathan	jonathan	PROPN
taxlaw-2822	116	40	farras	farras	PROPN
taxlaw-2822	116	41	&	&	CCONJ
taxlaw-2822	116	42	amin	amin	PROPN
taxlaw-2822	116	43	mawant	mawant	ADJ
taxlaw-2822	116	44	,	,	PUNCT
taxlaw-2822	116	45	foreign	foreign	ADJ
taxlaw-2822	116	46	direct	direct	ADJ
taxlaw-2822	116	47	investment	investment	NOUN
taxlaw-2822	116	48	,	,	PUNCT
taxlaw-2822	116	49	thin	thin	ADJ
taxlaw-2822	116	50	capitalization	capitalization	NOUN
taxlaw-2822	116	51	,	,	PUNCT
taxlaw-2822	116	52	and	and	CCONJ
taxlaw-2822	116	53	the	the	DET
taxlaw-2822	116	54	interest	interest	NOUN
taxlaw-2822	116	55	expense	expense	NOUN
taxlaw-2822	116	56	deduction	deduction	NOUN
taxlaw-2822	116	57	:	:	PUNCT
taxlaw-2822	116	58	a	a	DET
taxlaw-2822	116	59	policy	policy	NOUN
taxlaw-2822	116	60	analysis	analysis	NOUN
taxlaw-2822	116	61	,	,	PUNCT
taxlaw-2822	116	62	56	56	NUM
taxlaw-2822	116	63	can	can	NOUN
taxlaw-2822	116	64	.	.	PUNCT
taxlaw-2822	117	1	tax	tax	NOUN
taxlaw-2822	117	2	.	.	PUNCT
taxlaw-2822	118	1	j.	j.	PROPN
taxlaw-2822	118	2	803	803	NUM
taxlaw-2822	118	3	,	,	PUNCT
taxlaw-2822	118	4	810	810	NUM
taxlaw-2822	118	5	(	(	PUNCT
taxlaw-2822	118	6	2008	2008	NUM
taxlaw-2822	118	7	)	)	PUNCT
taxlaw-2822	118	8	;	;	PUNCT
taxlaw-2822	118	9	tim	tim	PROPN
taxlaw-2822	118	10	edgar	edgar	PROPN
taxlaw-2822	118	11	,	,	PUNCT
taxlaw-2822	118	12	policy	policy	NOUN
taxlaw-2822	118	13	forum	forum	NOUN
taxlaw-2822	118	14	:	:	PUNCT
taxlaw-2822	118	15	interest	interest	NOUN
taxlaw-2822	118	16	deductibility	deductibility	NOUN
taxlaw-2822	118	17	restrictions	restriction	NOUN
taxlaw-2822	118	18	—	—	PUNCT
taxlaw-2822	118	19	expecting	expect	VERB
taxlaw-2822	118	20	too	too	ADV
taxlaw-2822	118	21	much	much	ADJ
taxlaw-2822	118	22	from	from	ADP
taxlaw-2822	118	23	reop	reop	NOUN
taxlaw-2822	118	24	?	?	PUNCT
taxlaw-2822	118	25	,	,	PUNCT
taxlaw-2822	118	26	52	52	NUM
taxlaw-2822	118	27	can	can	NOUN
taxlaw-2822	118	28	.	.	PUNCT
taxlaw-2822	119	1	tax	tax	NOUN
taxlaw-2822	119	2	.	.	PUNCT
taxlaw-2822	120	1	j.	j.	PROPN
taxlaw-2822	120	2	1130	1130	NUM
taxlaw-2822	120	3	(	(	PUNCT
taxlaw-2822	120	4	2004	2004	NUM
taxlaw-2822	120	5	)	)	PUNCT
taxlaw-2822	120	6	;	;	PUNCT
taxlaw-2822	120	7	julie	julie	PROPN
taxlaw-2822	120	8	h.	h.	PROPN
taxlaw-2822	120	9	collins	collins	PROPN
taxlaw-2822	120	10	&	&	CCONJ
taxlaw-2822	120	11	douglas	douglas	PROPN
taxlaw-2822	120	12	a.	a.	PROPN
taxlaw-2822	120	13	shackelford	shackelford	PROPN
taxlaw-2822	120	14	,	,	PUNCT
taxlaw-2822	120	15	global	global	ADJ
taxlaw-2822	120	16	organizations	organization	NOUN
taxlaw-2822	120	17	and	and	CCONJ
taxlaw-2822	120	18	taxes	taxis	NOUN
taxlaw-2822	120	19	:	:	PUNCT
taxlaw-2822	120	20	an	an	DET
taxlaw-2822	120	21	analysis	analysis	NOUN
taxlaw-2822	120	22	of	of	ADP
taxlaw-2822	120	23	the	the	DET
taxlaw-2822	120	24	dividend	dividend	NOUN
taxlaw-2822	120	25	,	,	PUNCT
taxlaw-2822	120	26	interest	interest	NOUN
taxlaw-2822	120	27	,	,	PUNCT
taxlaw-2822	120	28	royalty	royalty	NOUN
taxlaw-2822	120	29	,	,	PUNCT
taxlaw-2822	120	30	and	and	CCONJ
taxlaw-2822	120	31	management	management	NOUN
taxlaw-2822	120	32	fee	fee	NOUN
taxlaw-2822	120	33	payments	payment	NOUN
taxlaw-2822	120	34	between	between	ADP
taxlaw-2822	120	35	u.s	u.s	PROPN
taxlaw-2822	120	36	.	.	PROPN
taxlaw-2822	120	37	multinationals	multinational	NOUN
taxlaw-2822	120	38	’	'	PUNCT
taxlaw-2822	120	39	foreign	foreign	ADJ
taxlaw-2822	120	40	affiliates	affiliate	NOUN
taxlaw-2822	120	41	,	,	PUNCT
taxlaw-2822	120	42	24	24	NUM
taxlaw-2822	120	43	j.	j.	PROPN
taxlaw-2822	120	44	acct	acct	PROPN
taxlaw-2822	120	45	.	.	PROPN
taxlaw-2822	120	46	&	&	CCONJ
taxlaw-2822	120	47	econ	econ	PROPN
taxlaw-2822	120	48	.	.	PUNCT
taxlaw-2822	121	1	151	151	NUM
taxlaw-2822	121	2	(	(	PUNCT
taxlaw-2822	121	3	1998	1998	NUM
taxlaw-2822	121	4	)	)	PUNCT
taxlaw-2822	121	5	.	.	PUNCT
taxlaw-2822	122	1	23	23	NUM
taxlaw-2822	122	2	see	see	VERB
taxlaw-2822	122	3	richard	richard	PROPN
taxlaw-2822	122	4	j.	j.	PROPN
taxlaw-2822	122	5	vann	vann	PROPN
taxlaw-2822	122	6	,	,	PUNCT
taxlaw-2822	122	7	taxing	tax	VERB
taxlaw-2822	122	8	international	international	ADJ
taxlaw-2822	122	9	business	business	NOUN
taxlaw-2822	122	10	income	income	NOUN
taxlaw-2822	122	11	:	:	PUNCT
taxlaw-2822	122	12	hard	hard	ADJ
taxlaw-2822	122	13	-	-	PUNCT
taxlaw-2822	122	14	boiled	boil	VERB
taxlaw-2822	122	15	wonderland	wonderland	NOUN
taxlaw-2822	122	16	and	and	CCONJ
taxlaw-2822	122	17	the	the	DET
taxlaw-2822	122	18	end	end	NOUN
taxlaw-2822	122	19	of	of	ADP
taxlaw-2822	122	20	the	the	DET
taxlaw-2822	122	21	world	world	NOUN
taxlaw-2822	122	22	,	,	PUNCT
taxlaw-2822	122	23	2	2	NUM
taxlaw-2822	122	24	world	world	NOUN
taxlaw-2822	122	25	tax	tax	NOUN
taxlaw-2822	122	26	j.	j.	PROPN
taxlaw-2822	122	27	305–43	305–43	PROPN
taxlaw-2822	122	28	(	(	PUNCT
taxlaw-2822	122	29	2010	2010	NUM
taxlaw-2822	122	30	)	)	PUNCT
taxlaw-2822	122	31	.	.	PUNCT
taxlaw-2822	123	1	michael	michael	PROPN
taxlaw-2822	123	2	j.	j.	PROPN
taxlaw-2822	123	3	graetz	graetz	PROPN
taxlaw-2822	123	4	,	,	PUNCT
taxlaw-2822	123	5	a	a	DET
taxlaw-2822	123	6	multilateral	multilateral	ADJ
taxlaw-2822	123	7	solution	solution	NOUN
taxlaw-2822	123	8	for	for	ADP
taxlaw-2822	123	9	the	the	DET
taxlaw-2822	123	10	income	income	NOUN
taxlaw-2822	123	11	tax	tax	NOUN
taxlaw-2822	123	12	treatment	treatment	NOUN
taxlaw-2822	123	13	of	of	ADP
taxlaw-2822	123	14	interest	interest	NOUN
taxlaw-2822	123	15	expenses	expense	NOUN
taxlaw-2822	123	16	,	,	PUNCT
taxlaw-2822	123	17	62	62	NUM
taxlaw-2822	123	18	bull	bull	NOUN
taxlaw-2822	123	19	.	.	PUNCT
taxlaw-2822	124	1	int'l	int'l	NOUN
taxlaw-2822	124	2	tax	tax	NOUN
taxlaw-2822	124	3	.	.	PUNCT
taxlaw-2822	125	1	486	486	NUM
taxlaw-2822	125	2	,	,	PUNCT
taxlaw-2822	125	3	489	489	NUM
taxlaw-2822	125	4	(	(	PUNCT
taxlaw-2822	125	5	2008	2008	NUM
taxlaw-2822	125	6	)	)	PUNCT
taxlaw-2822	125	7	,	,	PUNCT
taxlaw-2822	125	8	recommends	recommend	VERB
taxlaw-2822	125	9	in	in	ADP
taxlaw-2822	125	10	effect	effect	NOUN
taxlaw-2822	125	11	a	a	DET
taxlaw-2822	125	12	global	global	ADJ
taxlaw-2822	125	13	multilateral	multilateral	ADJ
taxlaw-2822	125	14	treaty	treaty	NOUN
taxlaw-2822	125	15	to	to	PART
taxlaw-2822	125	16	apportion	apportion	VERB
taxlaw-2822	125	17	interest	interest	NOUN
taxlaw-2822	125	18	expense	expense	NOUN
taxlaw-2822	125	19	on	on	ADP
taxlaw-2822	125	20	pure	pure	ADJ
taxlaw-2822	125	21	fungibility	fungibility	NOUN
taxlaw-2822	125	22	of	of	ADP
taxlaw-2822	125	23	assets	asset	NOUN
taxlaw-2822	125	24	principles	principle	NOUN
taxlaw-2822	125	25	to	to	ADP
taxlaw-2822	125	26	all	all	DET
taxlaw-2822	125	27	members	member	NOUN
taxlaw-2822	125	28	of	of	ADP
taxlaw-2822	125	29	an	an	DET
taxlaw-2822	125	30	affiliated	affiliated	ADJ
taxlaw-2822	125	31	group	group	NOUN
taxlaw-2822	125	32	of	of	ADP
taxlaw-2822	125	33	companies	company	NOUN
taxlaw-2822	125	34	,	,	PUNCT
taxlaw-2822	125	35	without	without	ADP
taxlaw-2822	125	36	regard	regard	NOUN
taxlaw-2822	125	37	to	to	ADP
taxlaw-2822	125	38	the	the	DET
taxlaw-2822	125	39	identity	identity	NOUN
taxlaw-2822	125	40	of	of	ADP
taxlaw-2822	125	41	the	the	DET
taxlaw-2822	125	42	particular	particular	ADJ
taxlaw-2822	125	43	affiliate	affiliate	NOUN
taxlaw-2822	125	44	that	that	PRON
taxlaw-2822	125	45	actually	actually	ADV
taxlaw-2822	125	46	borrowed	borrow	VERB
taxlaw-2822	125	47	the	the	DET
taxlaw-2822	125	48	funds	fund	NOUN
taxlaw-2822	125	49	.	.	PUNCT
taxlaw-2822	126	1	24	24	NUM
taxlaw-2822	126	2	the	the	DET
taxlaw-2822	126	3	oecd	oecd	PROPN
taxlaw-2822	126	4	,	,	PUNCT
taxlaw-2822	126	5	corporate	corporate	ADJ
taxlaw-2822	126	6	loss	loss	NOUN
taxlaw-2822	126	7	utilisation	utilisation	NOUN
taxlaw-2822	126	8	through	through	ADP
taxlaw-2822	126	9	aggressive	aggressive	ADJ
taxlaw-2822	126	10	tax	tax	NOUN
taxlaw-2822	126	11	planning	planning	NOUN
taxlaw-2822	126	12	,	,	PUNCT
taxlaw-2822	126	13	supra	supra	PROPN
taxlaw-2822	126	14	note	note	NOUN
taxlaw-2822	126	15	4	4	NUM
taxlaw-2822	126	16	,	,	PUNCT
taxlaw-2822	126	17	at	at	ADP
taxlaw-2822	126	18	42‒43	42‒43	NUM
taxlaw-2822	126	19	has	have	AUX
taxlaw-2822	126	20	focused	focus	VERB
taxlaw-2822	126	21	on	on	ADP
taxlaw-2822	126	22	this	this	DET
taxlaw-2822	126	23	issue	issue	NOUN
taxlaw-2822	126	24	.	.	PUNCT
taxlaw-2822	127	1	25	25	NUM
taxlaw-2822	127	2	the	the	DET
taxlaw-2822	127	3	double	double	ADJ
taxlaw-2822	127	4	dip	dip	NOUN
taxlaw-2822	127	5	of	of	ADP
taxlaw-2822	127	6	losses	loss	NOUN
taxlaw-2822	127	7	was	be	AUX
taxlaw-2822	127	8	generally	generally	ADV
taxlaw-2822	127	9	achieved	achieve	VERB
taxlaw-2822	127	10	by	by	ADP
taxlaw-2822	127	11	consolidating	consolidate	VERB
taxlaw-2822	127	12	in	in	ADP
taxlaw-2822	127	13	the	the	DET
taxlaw-2822	127	14	u.s	u.s	PROPN
taxlaw-2822	127	15	.	.	PROPN
taxlaw-2822	127	16	a	a	DET
taxlaw-2822	127	17	dual	dual	ADJ
taxlaw-2822	127	18	resident	resident	ADJ
taxlaw-2822	127	19	losscompany	losscompany	NOUN
taxlaw-2822	127	20	,	,	PUNCT
taxlaw-2822	127	21	as	as	SCONJ
taxlaw-2822	127	22	such	such	ADJ
taxlaw-2822	127	23	company	company	NOUN
taxlaw-2822	127	24	was	be	AUX
taxlaw-2822	127	25	also	also	ADV
taxlaw-2822	127	26	contributing	contribute	VERB
taxlaw-2822	127	27	its	its	PRON
taxlaw-2822	127	28	losses	loss	NOUN
taxlaw-2822	127	29	within	within	ADP
taxlaw-2822	127	30	a	a	DET
taxlaw-2822	127	31	domestic	domestic	ADJ
taxlaw-2822	127	32	consolidation	consolidation	NOUN
taxlaw-2822	127	33	in	in	ADP
taxlaw-2822	127	34	the	the	DET
taxlaw-2822	127	35	other	other	ADJ
taxlaw-2822	127	36	country	country	NOUN
taxlaw-2822	127	37	.	.	PUNCT
taxlaw-2822	128	1	26	26	NUM
taxlaw-2822	128	2	according	accord	VERB
taxlaw-2822	128	3	to	to	ADP
taxlaw-2822	128	4	the	the	DET
taxlaw-2822	128	5	check	check	VERB
taxlaw-2822	128	6	-	-	PUNCT
taxlaw-2822	128	7	the	the	DET
taxlaw-2822	128	8	-	-	PUNCT
taxlaw-2822	128	9	box	box	NOUN
taxlaw-2822	128	10	rules	rule	NOUN
taxlaw-2822	128	11	introduced	introduce	VERB
taxlaw-2822	128	12	in	in	ADP
taxlaw-2822	128	13	1997	1997	NUM
taxlaw-2822	128	14	,	,	PUNCT
taxlaw-2822	128	15	a	a	DET
taxlaw-2822	128	16	foreign	foreign	ADJ
taxlaw-2822	128	17	person	person	NOUN
taxlaw-2822	128	18	can	can	AUX
taxlaw-2822	128	19	elect	elect	VERB
taxlaw-2822	128	20	whether	whether	SCONJ
taxlaw-2822	128	21	to	to	PART
taxlaw-2822	128	22	be	be	AUX
taxlaw-2822	128	23	treated	treat	VERB
taxlaw-2822	128	24	as	as	ADP
taxlaw-2822	128	25	a	a	DET
taxlaw-2822	128	26	partnership	partnership	NOUN
taxlaw-2822	128	27	(	(	PUNCT
taxlaw-2822	128	28	i.e.	i.e.	X
taxlaw-2822	128	29	,	,	PUNCT
taxlaw-2822	128	30	a	a	DET
taxlaw-2822	128	31	pass	pass	VERB
taxlaw-2822	128	32	-	-	PUNCT
taxlaw-2822	128	33	through	through	ADP
taxlaw-2822	128	34	entity	entity	NOUN
taxlaw-2822	128	35	)	)	PUNCT
taxlaw-2822	128	36	or	or	CCONJ
taxlaw-2822	128	37	a	a	DET
taxlaw-2822	128	38	corporation	corporation	NOUN
taxlaw-2822	128	39	for	for	ADP
taxlaw-2822	128	40	u.s	u.s	PROPN
taxlaw-2822	128	41	.	.	PROPN
taxlaw-2822	128	42	federal	federal	ADJ
taxlaw-2822	128	43	tax	tax	NOUN
taxlaw-2822	128	44	purposes	purpose	NOUN
taxlaw-2822	128	45	,	,	PUNCT
taxlaw-2822	128	46	and	and	CCONJ
taxlaw-2822	128	47	there	there	PRON
taxlaw-2822	128	48	are	be	VERB
taxlaw-2822	128	49	exceptions	exception	NOUN
taxlaw-2822	128	50	only	only	ADV
taxlaw-2822	128	51	for	for	ADP
taxlaw-2822	128	52	certain	certain	ADJ
taxlaw-2822	128	53	listed	list	VERB
taxlaw-2822	128	54	forms	form	NOUN
taxlaw-2822	128	55	of	of	ADP
taxlaw-2822	128	56	organizations	organization	NOUN
taxlaw-2822	128	57	in	in	ADP
taxlaw-2822	128	58	various	various	ADJ
taxlaw-2822	128	59	countries	country	NOUN
taxlaw-2822	128	60	which	which	PRON
taxlaw-2822	128	61	are	be	AUX
taxlaw-2822	128	62	always	always	ADV
taxlaw-2822	128	63	classified	classify	VERB
taxlaw-2822	128	64	as	as	ADP
taxlaw-2822	128	65	corporations	corporation	NOUN
taxlaw-2822	128	66	.	.	PUNCT
taxlaw-2822	129	1	treas	treas	PROPN
taxlaw-2822	129	2	.	.	PUNCT
taxlaw-2822	130	1	reg	reg	PROPN
taxlaw-2822	130	2	.	.	PUNCT
taxlaw-2822	131	1	§	§	PROPN
taxlaw-2822	131	2	§	§	ADJ
taxlaw-2822	131	3	301.7701	301.7701	NUM
taxlaw-2822	131	4	-	-	SYM
taxlaw-2822	131	5	1–301.7701	1–301.7701	NUM
taxlaw-2822	131	6	-	-	SYM
taxlaw-2822	131	7	3	3	NUM
taxlaw-2822	131	8	(	(	PUNCT
taxlaw-2822	131	9	2011	2011	NUM
taxlaw-2822	131	10	)	)	PUNCT
taxlaw-2822	131	11	(	(	PUNCT
taxlaw-2822	131	12	as	as	SCONJ
taxlaw-2822	131	13	originally	originally	ADV
taxlaw-2822	131	14	adopted	adopt	VERB
taxlaw-2822	131	15	in	in	ADP
taxlaw-2822	131	16	t.d	t.d	PROPN
taxlaw-2822	131	17	.	.	PROPN
taxlaw-2822	131	18	8697	8697	NUM
taxlaw-2822	131	19	,	,	PUNCT
taxlaw-2822	131	20	1997	1997	NUM
taxlaw-2822	131	21	-	-	SYM
taxlaw-2822	131	22	1	1	NUM
taxlaw-2822	131	23	c.b	c.b	PROPN
taxlaw-2822	131	24	.	.	PROPN
taxlaw-2822	131	25	215	215	NUM
taxlaw-2822	131	26	)	)	PUNCT
taxlaw-2822	131	27	.	.	PUNCT
taxlaw-2822	132	1	before	before	ADP
taxlaw-2822	132	2	1997	1997	NUM
taxlaw-2822	132	3	there	there	PRON
taxlaw-2822	132	4	was	be	VERB
taxlaw-2822	132	5	entity	entity	NOUN
taxlaw-2822	132	6	classification	classification	NOUN
taxlaw-2822	132	7	regulations	regulation	NOUN
taxlaw-2822	132	8	on	on	ADP
taxlaw-2822	132	9	a	a	DET
taxlaw-2822	132	10	case	case	NOUN
taxlaw-2822	132	11	-	-	PUNCT
taxlaw-2822	132	12	by	by	ADP
taxlaw-2822	132	13	-	-	PUNCT
taxlaw-2822	132	14	case	case	NOUN
taxlaw-2822	132	15	basis	basis	NOUN
taxlaw-2822	132	16	.	.	PUNCT
taxlaw-2822	133	1	27	27	NUM
taxlaw-2822	133	2	treas	trea	NOUN
taxlaw-2822	133	3	.	.	PUNCT
taxlaw-2822	134	1	reg	reg	PROPN
taxlaw-2822	134	2	.	.	PUNCT
taxlaw-2822	135	1	§	§	PROPN
taxlaw-2822	135	2	1.1503(d	1.1503(d	NUM
taxlaw-2822	135	3	)	)	PUNCT
taxlaw-2822	135	4	(	(	PUNCT
taxlaw-2822	135	5	2007	2007	NUM
taxlaw-2822	135	6	)	)	PUNCT
taxlaw-2822	135	7	.	.	PUNCT
taxlaw-2822	136	1	2014	2014	NUM
taxlaw-2822	136	2	]	]	PUNCT
taxlaw-2822	136	3	the	the	DET
taxlaw-2822	136	4	use	use	NOUN
taxlaw-2822	136	5	of	of	ADP
taxlaw-2822	136	6	cross	cross	ADJ
taxlaw-2822	136	7	-	-	ADJ
taxlaw-2822	136	8	border	border	ADJ
taxlaw-2822	136	9	corporate	corporate	ADJ
taxlaw-2822	136	10	profits	profit	NOUN
taxlaw-2822	136	11	and	and	CCONJ
taxlaw-2822	136	12	losses	loss	NOUN
taxlaw-2822	136	13	141	141	NUM
taxlaw-2822	136	14	where	where	SCONJ
taxlaw-2822	136	15	the	the	DET
taxlaw-2822	136	16	company	company	NOUN
taxlaw-2822	136	17	that	that	PRON
taxlaw-2822	136	18	benefits	benefit	VERB
taxlaw-2822	136	19	from	from	ADP
taxlaw-2822	136	20	such	such	ADJ
taxlaw-2822	136	21	offsetting	offset	VERB
taxlaw-2822	136	22	is	be	AUX
taxlaw-2822	136	23	located	locate	VERB
taxlaw-2822	136	24	.	.	PUNCT
taxlaw-2822	137	1	by	by	ADP
taxlaw-2822	137	2	the	the	DET
taxlaw-2822	137	3	same	same	ADJ
taxlaw-2822	137	4	token	token	NOUN
taxlaw-2822	137	5	,	,	PUNCT
taxlaw-2822	137	6	profits	profit	NOUN
taxlaw-2822	137	7	of	of	ADP
taxlaw-2822	137	8	foreign	foreign	ADJ
taxlaw-2822	137	9	affiliated	affiliate	VERB
taxlaw-2822	137	10	companies	company	NOUN
taxlaw-2822	137	11	or	or	CCONJ
taxlaw-2822	137	12	pes	pe	NOUN
taxlaw-2822	137	13	may	may	AUX
taxlaw-2822	137	14	be	be	AUX
taxlaw-2822	137	15	artificially	artificially	ADV
taxlaw-2822	137	16	created	create	VERB
taxlaw-2822	137	17	for	for	ADP
taxlaw-2822	137	18	the	the	DET
taxlaw-2822	137	19	purposes	purpose	NOUN
taxlaw-2822	137	20	of	of	ADP
taxlaw-2822	137	21	offsetting	offset	VERB
taxlaw-2822	137	22	them	they	PRON
taxlaw-2822	137	23	with	with	ADP
taxlaw-2822	137	24	the	the	DET
taxlaw-2822	137	25	losses	loss	NOUN
taxlaw-2822	137	26	of	of	ADP
taxlaw-2822	137	27	other	other	ADJ
taxlaw-2822	137	28	companies.28	companies.28	NOUN
taxlaw-2822	137	29	the	the	DET
taxlaw-2822	137	30	game	game	NOUN
taxlaw-2822	137	31	theory	theory	NOUN
taxlaw-2822	137	32	model	model	NOUN
taxlaw-2822	137	33	used	use	VERB
taxlaw-2822	137	34	here	here	ADV
taxlaw-2822	137	35	is	be	AUX
taxlaw-2822	137	36	aimed	aim	VERB
taxlaw-2822	137	37	at	at	ADP
taxlaw-2822	137	38	showing	show	VERB
taxlaw-2822	137	39	that	that	SCONJ
taxlaw-2822	137	40	individual	individual	ADJ
taxlaw-2822	137	41	countries	country	NOUN
taxlaw-2822	137	42	could	could	AUX
taxlaw-2822	137	43	effectively	effectively	ADV
taxlaw-2822	137	44	address	address	VERB
taxlaw-2822	137	45	these	these	DET
taxlaw-2822	137	46	asymmetries	asymmetry	NOUN
taxlaw-2822	137	47	of	of	ADP
taxlaw-2822	137	48	information	information	NOUN
taxlaw-2822	137	49	.	.	PUNCT
taxlaw-2822	138	1	the	the	DET
taxlaw-2822	138	2	model	model	NOUN
taxlaw-2822	138	3	relies	rely	VERB
taxlaw-2822	138	4	on	on	ADP
taxlaw-2822	138	5	the	the	DET
taxlaw-2822	138	6	concept	concept	NOUN
taxlaw-2822	138	7	of	of	ADP
taxlaw-2822	138	8	global	global	ADJ
taxlaw-2822	138	9	corporate	corporate	ADJ
taxlaw-2822	138	10	tax	tax	NOUN
taxlaw-2822	138	11	information	information	NOUN
taxlaw-2822	138	12	which	which	PRON
taxlaw-2822	138	13	should	should	AUX
taxlaw-2822	138	14	be	be	AUX
taxlaw-2822	138	15	distinguished	distinguish	VERB
taxlaw-2822	138	16	from	from	ADP
taxlaw-2822	138	17	the	the	DET
taxlaw-2822	138	18	broader	broad	ADJ
taxlaw-2822	138	19	concept	concept	NOUN
taxlaw-2822	138	20	of	of	ADP
taxlaw-2822	138	21	"	"	PUNCT
taxlaw-2822	138	22	tax	tax	NOUN
taxlaw-2822	138	23	information	information	NOUN
taxlaw-2822	138	24	"	"	PUNCT
taxlaw-2822	138	25	relating	relate	VERB
taxlaw-2822	138	26	to	to	ADP
taxlaw-2822	138	27	individual	individual	ADJ
taxlaw-2822	138	28	taxpayers	taxpayer	NOUN
taxlaw-2822	138	29	,	,	PUNCT
taxlaw-2822	138	30	particularly	particularly	ADV
taxlaw-2822	138	31	in	in	ADP
taxlaw-2822	138	32	respect	respect	NOUN
taxlaw-2822	138	33	to	to	ADP
taxlaw-2822	138	34	their	their	PRON
taxlaw-2822	138	35	passive	passive	ADJ
taxlaw-2822	138	36	income	income	NOUN
taxlaw-2822	138	37	held	hold	VERB
taxlaw-2822	138	38	in	in	ADP
taxlaw-2822	138	39	foreign	foreign	ADJ
taxlaw-2822	138	40	bank	bank	NOUN
taxlaw-2822	138	41	accounts.29	accounts.29	NOUN
taxlaw-2822	138	42	at	at	ADP
taxlaw-2822	138	43	the	the	DET
taxlaw-2822	138	44	domestic	domestic	ADJ
taxlaw-2822	138	45	level	level	NOUN
taxlaw-2822	138	46	,	,	PUNCT
taxlaw-2822	138	47	tax	tax	NOUN
taxlaw-2822	138	48	information	information	NOUN
taxlaw-2822	138	49	is	be	AUX
taxlaw-2822	138	50	generally	generally	ADV
taxlaw-2822	138	51	available	available	ADJ
taxlaw-2822	138	52	to	to	ADP
taxlaw-2822	138	53	tax	tax	NOUN
taxlaw-2822	138	54	authorities	authority	NOUN
taxlaw-2822	138	55	through	through	ADP
taxlaw-2822	138	56	the	the	DET
taxlaw-2822	138	57	use	use	NOUN
taxlaw-2822	138	58	of	of	ADP
taxlaw-2822	138	59	their	their	PRON
taxlaw-2822	138	60	enforcement	enforcement	NOUN
taxlaw-2822	138	61	powers	power	NOUN
taxlaw-2822	138	62	,	,	PUNCT
taxlaw-2822	138	63	but	but	CCONJ
taxlaw-2822	138	64	becomes	become	VERB
taxlaw-2822	138	65	scarce	scarce	ADJ
taxlaw-2822	138	66	when	when	SCONJ
taxlaw-2822	138	67	it	it	PRON
taxlaw-2822	138	68	involves	involve	VERB
taxlaw-2822	138	69	taxpayer	taxpayer	NOUN
taxlaw-2822	138	70	facts	fact	NOUN
taxlaw-2822	138	71	or	or	CCONJ
taxlaw-2822	138	72	circumstances	circumstance	NOUN
taxlaw-2822	138	73	that	that	PRON
taxlaw-2822	138	74	occur	occur	VERB
taxlaw-2822	138	75	outside	outside	ADP
taxlaw-2822	138	76	the	the	DET
taxlaw-2822	138	77	territory	territory	NOUN
taxlaw-2822	138	78	of	of	ADP
taxlaw-2822	138	79	the	the	DET
taxlaw-2822	138	80	tax	tax	NOUN
taxlaw-2822	138	81	authority	authority	NOUN
taxlaw-2822	138	82	.	.	PUNCT
taxlaw-2822	139	1	such	such	ADJ
taxlaw-2822	139	2	foreign	foreign	ADJ
taxlaw-2822	139	3	tax	tax	NOUN
taxlaw-2822	139	4	information	information	NOUN
taxlaw-2822	139	5	has	have	AUX
taxlaw-2822	139	6	become	become	VERB
taxlaw-2822	139	7	extremely	extremely	ADV
taxlaw-2822	139	8	valuable	valuable	ADJ
taxlaw-2822	139	9	.	.	PUNCT
taxlaw-2822	140	1	in	in	ADP
taxlaw-2822	140	2	the	the	DET
taxlaw-2822	140	3	current	current	ADJ
taxlaw-2822	140	4	international	international	ADJ
taxlaw-2822	140	5	tax	tax	NOUN
taxlaw-2822	140	6	regime	regime	NOUN
taxlaw-2822	140	7	,	,	PUNCT
taxlaw-2822	140	8	the	the	DET
taxlaw-2822	140	9	residence	residence	NOUN
taxlaw-2822	140	10	-	-	PUNCT
taxlaw-2822	140	11	country	country	NOUN
taxlaw-2822	140	12	has	have	VERB
taxlaw-2822	140	13	the	the	DET
taxlaw-2822	140	14	power	power	NOUN
taxlaw-2822	140	15	to	to	PART
taxlaw-2822	140	16	tax	tax	VERB
taxlaw-2822	140	17	the	the	DET
taxlaw-2822	140	18	income	income	NOUN
taxlaw-2822	140	19	of	of	ADP
taxlaw-2822	140	20	its	its	PRON
taxlaw-2822	140	21	tax	tax	NOUN
taxlaw-2822	140	22	-	-	PUNCT
taxlaw-2822	140	23	residents	resident	NOUN
taxlaw-2822	140	24	produced	produce	VERB
taxlaw-2822	140	25	in	in	ADP
taxlaw-2822	140	26	a	a	DET
taxlaw-2822	140	27	different	different	ADJ
taxlaw-2822	140	28	source	source	NOUN
taxlaw-2822	140	29	-	-	PUNCT
taxlaw-2822	140	30	country	country	NOUN
taxlaw-2822	140	31	.	.	PUNCT
taxlaw-2822	141	1	there	there	PRON
taxlaw-2822	141	2	is	be	VERB
taxlaw-2822	141	3	a	a	DET
taxlaw-2822	141	4	risk	risk	NOUN
taxlaw-2822	141	5	of	of	ADP
taxlaw-2822	141	6	moral	moral	ADJ
taxlaw-2822	141	7	hazard	hazard	NOUN
taxlaw-2822	141	8	because	because	SCONJ
taxlaw-2822	141	9	of	of	ADP
taxlaw-2822	141	10	the	the	DET
taxlaw-2822	141	11	asymmetry	asymmetry	NOUN
taxlaw-2822	141	12	of	of	ADP
taxlaw-2822	141	13	information	information	NOUN
taxlaw-2822	141	14	,	,	PUNCT
taxlaw-2822	141	15	as	as	SCONJ
taxlaw-2822	141	16	taxpayers	taxpayer	NOUN
taxlaw-2822	141	17	may	may	AUX
taxlaw-2822	141	18	decide	decide	VERB
taxlaw-2822	141	19	to	to	ADP
taxlaw-2822	141	20	under	under	NOUN
taxlaw-2822	141	21	-	-	PUNCT
taxlaw-2822	141	22	report	report	NOUN
taxlaw-2822	141	23	(	(	PUNCT
taxlaw-2822	141	24	or	or	CCONJ
taxlaw-2822	141	25	not	not	PART
taxlaw-2822	141	26	report	report	VERB
taxlaw-2822	141	27	)	)	PUNCT
taxlaw-2822	141	28	in	in	ADP
taxlaw-2822	141	29	their	their	PRON
taxlaw-2822	141	30	country	country	NOUN
taxlaw-2822	141	31	of	of	ADP
taxlaw-2822	141	32	residence	residence	NOUN
taxlaw-2822	141	33	(	(	PUNCT
taxlaw-2822	141	34	residence	residence	NOUN
taxlaw-2822	141	35	-	-	PUNCT
taxlaw-2822	141	36	country	country	NOUN
taxlaw-2822	141	37	)	)	PUNCT
taxlaw-2822	141	38	their	their	PRON
taxlaw-2822	141	39	income	income	NOUN
taxlaw-2822	141	40	produced	produce	VERB
taxlaw-2822	141	41	in	in	ADP
taxlaw-2822	141	42	the	the	DET
taxlaw-2822	141	43	source	source	NOUN
taxlaw-2822	141	44	-	-	PUNCT
taxlaw-2822	141	45	country	country	NOUN
taxlaw-2822	141	46	.	.	PUNCT
taxlaw-2822	142	1	this	this	DET
taxlaw-2822	142	2	opportunistic	opportunistic	ADJ
taxlaw-2822	142	3	behavior	behavior	NOUN
taxlaw-2822	142	4	is	be	AUX
taxlaw-2822	142	5	generally	generally	ADV
taxlaw-2822	142	6	incentivized	incentivize	VERB
taxlaw-2822	142	7	by	by	ADP
taxlaw-2822	142	8	the	the	DET
taxlaw-2822	142	9	fact	fact	NOUN
taxlaw-2822	142	10	that	that	SCONJ
taxlaw-2822	142	11	the	the	DET
taxlaw-2822	142	12	residence	residence	NOUN
taxlaw-2822	142	13	-	-	PUNCT
taxlaw-2822	142	14	country	country	NOUN
taxlaw-2822	142	15	can	can	AUX
taxlaw-2822	142	16	not	not	PART
taxlaw-2822	142	17	enforce	enforce	VERB
taxlaw-2822	142	18	its	its	PRON
taxlaw-2822	142	19	extra	extra	ADJ
taxlaw-2822	142	20	-	-	ADJ
taxlaw-2822	142	21	territorial	territorial	ADJ
taxlaw-2822	142	22	tax	tax	NOUN
taxlaw-2822	142	23	claims	claim	NOUN
taxlaw-2822	142	24	in	in	ADP
taxlaw-2822	142	25	the	the	DET
taxlaw-2822	142	26	territory	territory	NOUN
taxlaw-2822	142	27	of	of	ADP
taxlaw-2822	142	28	the	the	DET
taxlaw-2822	142	29	source	source	NOUN
taxlaw-2822	142	30	-	-	PUNCT
taxlaw-2822	142	31	country	country	NOUN
taxlaw-2822	142	32	,	,	PUNCT
taxlaw-2822	142	33	meaning	mean	VERB
taxlaw-2822	142	34	the	the	DET
taxlaw-2822	142	35	likelihood	likelihood	NOUN
taxlaw-2822	142	36	of	of	ADP
taxlaw-2822	142	37	apprehension	apprehension	NOUN
taxlaw-2822	142	38	is	be	AUX
taxlaw-2822	142	39	dramatically	dramatically	ADV
taxlaw-2822	142	40	lower	low	ADJ
taxlaw-2822	142	41	.	.	PUNCT
taxlaw-2822	143	1	certain	certain	ADJ
taxlaw-2822	143	2	source	source	NOUN
taxlaw-2822	143	3	-	-	PUNCT
taxlaw-2822	143	4	countries	country	NOUN
taxlaw-2822	143	5	offer	offer	VERB
taxlaw-2822	143	6	low	low	ADJ
taxlaw-2822	143	7	or	or	CCONJ
taxlaw-2822	143	8	no	no	DET
taxlaw-2822	143	9	taxation	taxation	NOUN
taxlaw-2822	143	10	to	to	ADP
taxlaw-2822	143	11	non	non	NOUN
taxlaw-2822	143	12	-	-	NOUN
taxlaw-2822	143	13	residents	resident	NOUN
taxlaw-2822	143	14	investing	invest	VERB
taxlaw-2822	143	15	in	in	ADP
taxlaw-2822	143	16	that	that	DET
taxlaw-2822	143	17	country	country	NOUN
taxlaw-2822	143	18	and	and	CCONJ
taxlaw-2822	143	19	do	do	AUX
taxlaw-2822	143	20	not	not	PART
taxlaw-2822	143	21	cooperate	cooperate	VERB
taxlaw-2822	143	22	with	with	ADP
taxlaw-2822	143	23	residence	residence	NOUN
taxlaw-2822	143	24	-	-	PUNCT
taxlaw-2822	143	25	countries	country	NOUN
taxlaw-2822	143	26	in	in	ADP
taxlaw-2822	143	27	respect	respect	NOUN
taxlaw-2822	143	28	to	to	ADP
taxlaw-2822	143	29	the	the	DET
taxlaw-2822	143	30	enforcement	enforcement	NOUN
taxlaw-2822	143	31	of	of	ADP
taxlaw-2822	143	32	the	the	DET
taxlaw-2822	143	33	claims.30	claims.30	NOUN
taxlaw-2822	143	34	under	under	NOUN
taxlaw-2822	143	35	-	-	PUNCT
taxlaw-2822	143	36	reporting	reporting	NOUN
taxlaw-2822	143	37	(	(	PUNCT
taxlaw-2822	143	38	or	or	CCONJ
taxlaw-2822	143	39	no	no	DET
taxlaw-2822	143	40	reporting	reporting	NOUN
taxlaw-2822	143	41	)	)	PUNCT
taxlaw-2822	143	42	and	and	CCONJ
taxlaw-2822	143	43	diversion	diversion	NOUN
taxlaw-2822	143	44	of	of	ADP
taxlaw-2822	143	45	investment	investment	NOUN
taxlaw-2822	143	46	toward	toward	ADP
taxlaw-2822	143	47	low	low	ADJ
taxlaw-2822	143	48	tax	tax	NOUN
taxlaw-2822	143	49	countries	country	NOUN
taxlaw-2822	143	50	is	be	AUX
taxlaw-2822	143	51	further	far	ADV
taxlaw-2822	143	52	intensified	intensify	VERB
taxlaw-2822	143	53	by	by	ADP
taxlaw-2822	143	54	the	the	DET
taxlaw-2822	143	55	high	high	ADJ
taxlaw-2822	143	56	mobility	mobility	NOUN
taxlaw-2822	143	57	of	of	ADP
taxlaw-2822	143	58	certain	certain	ADJ
taxlaw-2822	143	59	types	type	NOUN
taxlaw-2822	143	60	of	of	ADP
taxlaw-2822	143	61	income	income	NOUN
taxlaw-2822	143	62	,	,	PUNCT
taxlaw-2822	143	63	such	such	ADJ
taxlaw-2822	143	64	as	as	ADP
taxlaw-2822	143	65	passive	passive	ADJ
taxlaw-2822	143	66	or	or	CCONJ
taxlaw-2822	143	67	financial	financial	ADJ
taxlaw-2822	143	68	income	income	NOUN
taxlaw-2822	143	69	,	,	PUNCT
taxlaw-2822	143	70	as	as	ADV
taxlaw-2822	143	71	well	well	ADV
taxlaw-2822	143	72	as	as	ADP
taxlaw-2822	143	73	by	by	ADP
taxlaw-2822	143	74	the	the	DET
taxlaw-2822	143	75	obfuscation	obfuscation	NOUN
taxlaw-2822	143	76	of	of	ADP
taxlaw-2822	143	77	relevant	relevant	ADJ
taxlaw-2822	143	78	tax	tax	NOUN
taxlaw-2822	143	79	information	information	NOUN
taxlaw-2822	143	80	created	create	VERB
taxlaw-2822	143	81	by	by	ADP
taxlaw-2822	143	82	certain	certain	ADJ
taxlaw-2822	143	83	source	source	NOUN
taxlaw-2822	143	84	-	-	PUNCT
taxlaw-2822	143	85	countries	country	NOUN
taxlaw-2822	143	86	through	through	ADP
taxlaw-2822	143	87	bank	bank	NOUN
taxlaw-2822	143	88	secrecy	secrecy	NOUN
taxlaw-2822	143	89	and	and	CCONJ
taxlaw-2822	143	90	other	other	ADJ
taxlaw-2822	143	91	forms	form	NOUN
taxlaw-2822	143	92	of	of	ADP
taxlaw-2822	143	93	confidentiality	confidentiality	NOUN
taxlaw-2822	143	94	,	,	PUNCT
taxlaw-2822	143	95	methods	method	NOUN
taxlaw-2822	143	96	used	use	VERB
taxlaw-2822	143	97	by	by	ADP
taxlaw-2822	143	98	source	source	NOUN
taxlaw-2822	143	99	-	-	PUNCT
taxlaw-2822	143	100	countries	country	NOUN
taxlaw-2822	143	101	specifically	specifically	ADV
taxlaw-2822	143	102	to	to	PART
taxlaw-2822	143	103	attract	attract	VERB
taxlaw-2822	143	104	foreign	foreign	ADJ
taxlaw-2822	143	105	investment.31	investment.31	ADJ
taxlaw-2822	143	106	if	if	SCONJ
taxlaw-2822	143	107	a	a	DET
taxlaw-2822	143	108	country	country	NOUN
taxlaw-2822	143	109	is	be	AUX
taxlaw-2822	143	110	a	a	DET
taxlaw-2822	143	111	low	low	ADJ
taxlaw-2822	143	112	-	-	PUNCT
taxlaw-2822	143	113	tax	tax	NOUN
taxlaw-2822	143	114	jurisdiction	jurisdiction	NOUN
taxlaw-2822	143	115	it	it	PRON
taxlaw-2822	143	116	will	will	AUX
taxlaw-2822	143	117	act	act	VERB
taxlaw-2822	143	118	in	in	ADP
taxlaw-2822	143	119	most	most	ADJ
taxlaw-2822	143	120	cases	case	NOUN
taxlaw-2822	143	121	as	as	ADP
taxlaw-2822	143	122	a	a	DET
taxlaw-2822	143	123	source	source	NOUN
taxlaw-2822	143	124	-	-	PUNCT
taxlaw-2822	143	125	country	country	NOUN
taxlaw-2822	143	126	and	and	CCONJ
taxlaw-2822	143	127	very	very	ADV
taxlaw-2822	143	128	seldom	seldom	ADV
taxlaw-2822	143	129	will	will	AUX
taxlaw-2822	143	130	have	have	VERB
taxlaw-2822	143	131	an	an	DET
taxlaw-2822	143	132	interest	interest	NOUN
taxlaw-2822	143	133	in	in	ADP
taxlaw-2822	143	134	obtaining	obtain	VERB
taxlaw-2822	143	135	tax	tax	NOUN
taxlaw-2822	143	136	information	information	NOUN
taxlaw-2822	143	137	from	from	ADP
taxlaw-2822	143	138	residence	residence	NOUN
taxlaw-2822	143	139	28	28	NUM
taxlaw-2822	143	140	an	an	DET
taxlaw-2822	143	141	abusive	abusive	ADJ
taxlaw-2822	143	142	use	use	NOUN
taxlaw-2822	143	143	of	of	ADP
taxlaw-2822	143	144	final	final	ADJ
taxlaw-2822	143	145	losses	loss	NOUN
taxlaw-2822	143	146	rule	rule	NOUN
taxlaw-2822	143	147	has	have	AUX
taxlaw-2822	143	148	been	be	AUX
taxlaw-2822	143	149	encountered	encounter	VERB
taxlaw-2822	143	150	in	in	ADP
taxlaw-2822	143	151	a	a	DET
taxlaw-2822	143	152	scheme	scheme	NOUN
taxlaw-2822	143	153	in	in	ADP
taxlaw-2822	143	154	which	which	PRON
taxlaw-2822	143	155	a	a	DET
taxlaw-2822	143	156	resident	resident	ADJ
taxlaw-2822	143	157	company	company	NOUN
taxlaw-2822	143	158	with	with	ADP
taxlaw-2822	143	159	a	a	DET
taxlaw-2822	143	160	loss	loss	NOUN
taxlaw-2822	143	161	-	-	PUNCT
taxlaw-2822	143	162	making	make	VERB
taxlaw-2822	143	163	pe	pe	NOUN
taxlaw-2822	143	164	in	in	ADP
taxlaw-2822	143	165	another	another	DET
taxlaw-2822	143	166	eu	eu	PROPN
taxlaw-2822	143	167	member	member	NOUN
taxlaw-2822	143	168	state	state	NOUN
taxlaw-2822	143	169	was	be	AUX
taxlaw-2822	143	170	converted	convert	VERB
taxlaw-2822	143	171	into	into	ADP
taxlaw-2822	143	172	a	a	DET
taxlaw-2822	143	173	partnership	partnership	NOUN
taxlaw-2822	143	174	.	.	PUNCT
taxlaw-2822	144	1	for	for	ADP
taxlaw-2822	144	2	the	the	DET
taxlaw-2822	144	3	latter	latter	ADJ
taxlaw-2822	144	4	state	state	NOUN
taxlaw-2822	144	5	’s	’s	PART
taxlaw-2822	144	6	taxation	taxation	NOUN
taxlaw-2822	144	7	purposes	purpose	NOUN
taxlaw-2822	144	8	,	,	PUNCT
taxlaw-2822	144	9	as	as	ADP
taxlaw-2822	144	10	a	a	DET
taxlaw-2822	144	11	result	result	NOUN
taxlaw-2822	144	12	of	of	ADP
taxlaw-2822	144	13	the	the	DET
taxlaw-2822	144	14	conversion	conversion	NOUN
taxlaw-2822	144	15	,	,	PUNCT
taxlaw-2822	144	16	the	the	DET
taxlaw-2822	144	17	pe	pe	PROPN
taxlaw-2822	144	18	was	be	AUX
taxlaw-2822	144	19	considered	consider	VERB
taxlaw-2822	144	20	to	to	PART
taxlaw-2822	144	21	be	be	AUX
taxlaw-2822	144	22	liquidated	liquidate	VERB
taxlaw-2822	144	23	and	and	CCONJ
taxlaw-2822	144	24	subsequently	subsequently	ADV
taxlaw-2822	144	25	re	re	VERB
taxlaw-2822	144	26	-	-	VERB
taxlaw-2822	144	27	established	established	ADJ
taxlaw-2822	144	28	.	.	PUNCT
taxlaw-2822	145	1	the	the	DET
taxlaw-2822	145	2	effect	effect	NOUN
taxlaw-2822	145	3	was	be	AUX
taxlaw-2822	145	4	that	that	SCONJ
taxlaw-2822	145	5	the	the	DET
taxlaw-2822	145	6	hidden	hidden	ADJ
taxlaw-2822	145	7	reserves	reserve	NOUN
taxlaw-2822	145	8	of	of	ADP
taxlaw-2822	145	9	the	the	DET
taxlaw-2822	145	10	pe	pe	PROPN
taxlaw-2822	145	11	were	be	AUX
taxlaw-2822	145	12	considered	consider	VERB
taxlaw-2822	145	13	to	to	PART
taxlaw-2822	145	14	be	be	AUX
taxlaw-2822	145	15	realized	realize	VERB
taxlaw-2822	145	16	and	and	CCONJ
taxlaw-2822	145	17	the	the	DET
taxlaw-2822	145	18	resulting	result	VERB
taxlaw-2822	145	19	income	income	NOUN
taxlaw-2822	145	20	was	be	AUX
taxlaw-2822	145	21	offset	offset	VERB
taxlaw-2822	145	22	against	against	ADP
taxlaw-2822	145	23	the	the	DET
taxlaw-2822	145	24	loss	loss	NOUN
taxlaw-2822	145	25	carry	carry	NOUN
taxlaw-2822	145	26	-	-	PUNCT
taxlaw-2822	145	27	forward	forward	NOUN
taxlaw-2822	145	28	of	of	ADP
taxlaw-2822	145	29	the	the	DET
taxlaw-2822	145	30	pe	pe	NOUN
taxlaw-2822	145	31	.	.	PUNCT
taxlaw-2822	146	1	concurrently	concurrently	ADV
taxlaw-2822	146	2	,	,	PUNCT
taxlaw-2822	146	3	the	the	DET
taxlaw-2822	146	4	parent	parent	NOUN
taxlaw-2822	146	5	company	company	NOUN
taxlaw-2822	146	6	claimed	claim	VERB
taxlaw-2822	146	7	in	in	ADP
taxlaw-2822	146	8	its	its	PRON
taxlaw-2822	146	9	tax	tax	NOUN
taxlaw-2822	146	10	return	return	NOUN
taxlaw-2822	146	11	a	a	DET
taxlaw-2822	146	12	deduction	deduction	NOUN
taxlaw-2822	146	13	for	for	ADP
taxlaw-2822	146	14	the	the	DET
taxlaw-2822	146	15	remaining	remain	VERB
taxlaw-2822	146	16	loss	loss	NOUN
taxlaw-2822	146	17	carry	carry	NOUN
taxlaw-2822	146	18	-	-	PUNCT
taxlaw-2822	146	19	forward	forward	NOUN
taxlaw-2822	146	20	of	of	ADP
taxlaw-2822	146	21	the	the	DET
taxlaw-2822	146	22	pe	pe	PROPN
taxlaw-2822	146	23	from	from	ADP
taxlaw-2822	146	24	its	its	PRON
taxlaw-2822	146	25	income	income	NOUN
taxlaw-2822	146	26	referring	refer	VERB
taxlaw-2822	146	27	to	to	ADP
taxlaw-2822	146	28	case	case	NOUN
taxlaw-2822	146	29	c-414/06	c-414/06	PROPN
taxlaw-2822	146	30	,	,	PUNCT
taxlaw-2822	146	31	lidl	lidl	PROPN
taxlaw-2822	146	32	belgium	belgium	PROPN
taxlaw-2822	146	33	gmbh	gmbh	PROPN
taxlaw-2822	146	34	&	&	CCONJ
taxlaw-2822	146	35	co	co	PROPN
taxlaw-2822	146	36	kg	kg	PROPN
taxlaw-2822	146	37	v	v	INTJ
taxlaw-2822	146	38	fa	fa	PROPN
taxlaw-2822	146	39	düsseldorf	düsseldorf	PROPN
taxlaw-2822	146	40	-	-	PUNCT
taxlaw-2822	146	41	mettmann	mettmann	PROPN
taxlaw-2822	146	42	,	,	PUNCT
taxlaw-2822	146	43	2008	2008	NUM
taxlaw-2822	146	44	e.c.r	e.c.r	X
taxlaw-2822	146	45	.	.	PUNCT
taxlaw-2822	147	1	i-03601	i-03601	NOUN
taxlaw-2822	147	2	,	,	PUNCT
taxlaw-2822	147	3	according	accord	VERB
taxlaw-2822	147	4	to	to	ADP
taxlaw-2822	147	5	which	which	PRON
taxlaw-2822	147	6	the	the	DET
taxlaw-2822	147	7	country	country	NOUN
taxlaw-2822	147	8	of	of	ADP
taxlaw-2822	147	9	the	the	DET
taxlaw-2822	147	10	parent	parent	NOUN
taxlaw-2822	147	11	company	company	NOUN
taxlaw-2822	147	12	must	must	AUX
taxlaw-2822	147	13	allow	allow	VERB
taxlaw-2822	147	14	the	the	DET
taxlaw-2822	147	15	deduction	deduction	NOUN
taxlaw-2822	147	16	of	of	ADP
taxlaw-2822	147	17	the	the	DET
taxlaw-2822	147	18	foreign	foreign	ADJ
taxlaw-2822	147	19	pe	pe	PROPN
taxlaw-2822	147	20	losses	loss	NOUN
taxlaw-2822	147	21	when	when	SCONJ
taxlaw-2822	147	22	they	they	PRON
taxlaw-2822	147	23	become	become	VERB
taxlaw-2822	147	24	final	final	ADJ
taxlaw-2822	147	25	.	.	PUNCT
taxlaw-2822	148	1	in	in	ADP
taxlaw-2822	148	2	addition	addition	NOUN
taxlaw-2822	148	3	,	,	PUNCT
taxlaw-2822	148	4	in	in	ADP
taxlaw-2822	148	5	the	the	DET
taxlaw-2822	148	6	financial	financial	ADJ
taxlaw-2822	148	7	year	year	NOUN
taxlaw-2822	148	8	following	follow	VERB
taxlaw-2822	148	9	the	the	DET
taxlaw-2822	148	10	conversion	conversion	NOUN
taxlaw-2822	148	11	,	,	PUNCT
taxlaw-2822	148	12	the	the	DET
taxlaw-2822	148	13	pe	pe	PROPN
taxlaw-2822	148	14	amortized	amortize	VERB
taxlaw-2822	148	15	goodwill	goodwill	NOUN
taxlaw-2822	148	16	and	and	CCONJ
taxlaw-2822	148	17	set	set	VERB
taxlaw-2822	148	18	up	up	ADP
taxlaw-2822	148	19	a	a	DET
taxlaw-2822	148	20	reserve	reserve	NOUN
taxlaw-2822	148	21	,	,	PUNCT
taxlaw-2822	148	22	causing	cause	VERB
taxlaw-2822	148	23	a	a	DET
taxlaw-2822	148	24	significant	significant	ADJ
taxlaw-2822	148	25	loss	loss	NOUN
taxlaw-2822	148	26	and	and	CCONJ
taxlaw-2822	148	27	thus	thus	ADV
taxlaw-2822	148	28	shifting	shift	VERB
taxlaw-2822	148	29	the	the	DET
taxlaw-2822	148	30	loss	loss	NOUN
taxlaw-2822	148	31	carry	carry	NOUN
taxlaw-2822	148	32	-	-	PUNCT
taxlaw-2822	148	33	forward	forward	NOUN
taxlaw-2822	148	34	from	from	ADP
taxlaw-2822	148	35	the	the	DET
taxlaw-2822	148	36	terminated	terminate	VERB
taxlaw-2822	148	37	to	to	ADP
taxlaw-2822	148	38	the	the	DET
taxlaw-2822	148	39	re	re	ADJ
taxlaw-2822	148	40	-	-	ADJ
taxlaw-2822	148	41	established	establish	VERB
taxlaw-2822	148	42	business	business	NOUN
taxlaw-2822	148	43	.	.	PUNCT
taxlaw-2822	149	1	see	see	VERB
taxlaw-2822	149	2	oecd	oecd	PROPN
taxlaw-2822	149	3	,	,	PUNCT
taxlaw-2822	149	4	corporate	corporate	ADJ
taxlaw-2822	149	5	loss	loss	NOUN
taxlaw-2822	149	6	utilisation	utilisation	NOUN
taxlaw-2822	149	7	,	,	PUNCT
taxlaw-2822	149	8	supra	supra	PROPN
taxlaw-2822	149	9	note	note	NOUN
taxlaw-2822	149	10	4	4	NUM
taxlaw-2822	149	11	,	,	PUNCT
taxlaw-2822	149	12	at	at	ADP
taxlaw-2822	149	13	55	55	NUM
taxlaw-2822	149	14	)	)	PUNCT
taxlaw-2822	149	15	.	.	PUNCT
taxlaw-2822	150	1	29	29	NUM
taxlaw-2822	150	2	tax	tax	NOUN
taxlaw-2822	150	3	information	information	NOUN
taxlaw-2822	150	4	is	be	AUX
taxlaw-2822	150	5	the	the	DET
taxlaw-2822	150	6	knowledge	knowledge	NOUN
taxlaw-2822	150	7	communicated	communicate	VERB
taxlaw-2822	150	8	or	or	CCONJ
taxlaw-2822	150	9	received	receive	VERB
taxlaw-2822	150	10	concerning	concern	VERB
taxlaw-2822	150	11	taxpayers	taxpayer	NOUN
taxlaw-2822	150	12	’	’	PART
taxlaw-2822	150	13	particular	particular	ADJ
taxlaw-2822	150	14	facts	fact	NOUN
taxlaw-2822	150	15	or	or	CCONJ
taxlaw-2822	150	16	circumstances	circumstance	NOUN
taxlaw-2822	150	17	which	which	PRON
taxlaw-2822	150	18	has	have	VERB
taxlaw-2822	150	19	a	a	DET
taxlaw-2822	150	20	strategic	strategic	ADJ
taxlaw-2822	150	21	value	value	NOUN
taxlaw-2822	150	22	because	because	SCONJ
taxlaw-2822	150	23	it	it	PRON
taxlaw-2822	150	24	allows	allow	VERB
taxlaw-2822	150	25	agents	agent	NOUN
taxlaw-2822	150	26	(	(	PUNCT
taxlaw-2822	150	27	governments	government	NOUN
taxlaw-2822	150	28	,	,	PUNCT
taxlaw-2822	150	29	tax	tax	NOUN
taxlaw-2822	150	30	authorities	authority	NOUN
taxlaw-2822	150	31	)	)	PUNCT
taxlaw-2822	150	32	to	to	PART
taxlaw-2822	150	33	make	make	VERB
taxlaw-2822	150	34	choices	choice	NOUN
taxlaw-2822	150	35	that	that	PRON
taxlaw-2822	150	36	yield	yield	VERB
taxlaw-2822	150	37	higher	high	ADJ
taxlaw-2822	150	38	expected	expect	VERB
taxlaw-2822	150	39	payoffs	payoff	NOUN
taxlaw-2822	150	40	/	/	SYM
taxlaw-2822	150	41	utility	utility	NOUN
taxlaw-2822	150	42	than	than	SCONJ
taxlaw-2822	150	43	they	they	PRON
taxlaw-2822	150	44	would	would	AUX
taxlaw-2822	150	45	obtain	obtain	VERB
taxlaw-2822	150	46	from	from	ADP
taxlaw-2822	150	47	choices	choice	NOUN
taxlaw-2822	150	48	made	make	VERB
taxlaw-2822	150	49	in	in	ADP
taxlaw-2822	150	50	the	the	DET
taxlaw-2822	150	51	absence	absence	NOUN
taxlaw-2822	150	52	of	of	ADP
taxlaw-2822	150	53	information	information	NOUN
taxlaw-2822	150	54	.	.	PUNCT
taxlaw-2822	151	1	30	30	NUM
taxlaw-2822	151	2	mihir	mihir	PROPN
taxlaw-2822	151	3	a.	a.	PROPN
taxlaw-2822	151	4	desay	desay	PROPN
taxlaw-2822	151	5	,	,	PUNCT
taxlaw-2822	151	6	c.	c.	PROPN
taxlaw-2822	151	7	fritz	fritz	PROPN
taxlaw-2822	151	8	foley	foley	PROPN
taxlaw-2822	151	9	&	&	CCONJ
taxlaw-2822	151	10	james	james	PROPN
taxlaw-2822	151	11	r.	r.	PROPN
taxlaw-2822	151	12	hines	hines	PROPN
taxlaw-2822	151	13	jr	jr	PROPN
taxlaw-2822	151	14	.	.	PROPN
taxlaw-2822	151	15	,	,	PUNCT
taxlaw-2822	151	16	do	do	VERB
taxlaw-2822	151	17	tax	tax	NOUN
taxlaw-2822	151	18	havens	haven	NOUN
taxlaw-2822	151	19	divert	divert	VERB
taxlaw-2822	151	20	economic	economic	ADJ
taxlaw-2822	151	21	activity	activity	NOUN
taxlaw-2822	151	22	?	?	PUNCT
taxlaw-2822	151	23	,	,	PUNCT
taxlaw-2822	151	24	90	90	NUM
taxlaw-2822	151	25	econ	econ	NOUN
taxlaw-2822	151	26	.	.	PUNCT
taxlaw-2822	152	1	letters	letter	NOUN
taxlaw-2822	152	2	,	,	PUNCT
taxlaw-2822	152	3	219	219	NUM
taxlaw-2822	152	4	(	(	PUNCT
taxlaw-2822	152	5	2006	2006	NUM
taxlaw-2822	152	6	)	)	PUNCT
taxlaw-2822	152	7	;	;	PUNCT
taxlaw-2822	152	8	mihir	mihir	PROPN
taxlaw-2822	152	9	a.	a.	PROPN
taxlaw-2822	152	10	desay	desay	PROPN
taxlaw-2822	152	11	,	,	PUNCT
taxlaw-2822	152	12	c.	c.	PROPN
taxlaw-2822	152	13	fritz	fritz	PROPN
taxlaw-2822	152	14	foley	foley	PROPN
taxlaw-2822	152	15	&	&	CCONJ
taxlaw-2822	152	16	james	james	PROPN
taxlaw-2822	152	17	r.	r.	PROPN
taxlaw-2822	152	18	hines	hines	PROPN
taxlaw-2822	152	19	jr	jr	PROPN
taxlaw-2822	152	20	.	.	PROPN
taxlaw-2822	152	21	,	,	PUNCT
taxlaw-2822	152	22	the	the	DET
taxlaw-2822	152	23	demand	demand	NOUN
taxlaw-2822	152	24	for	for	ADP
taxlaw-2822	152	25	tax	tax	NOUN
taxlaw-2822	152	26	haven	haven	NOUN
taxlaw-2822	152	27	operations	operation	NOUN
taxlaw-2822	152	28	,	,	PUNCT
taxlaw-2822	152	29	3	3	NUM
taxlaw-2822	152	30	j.	j.	PROPN
taxlaw-2822	152	31	pub	pub	PROPN
taxlaw-2822	152	32	.	.	PUNCT
taxlaw-2822	153	1	econ	econ	PROPN
taxlaw-2822	153	2	.	.	PROPN
taxlaw-2822	153	3	,	,	PUNCT
taxlaw-2822	153	4	513	513	NUM
taxlaw-2822	153	5	-	-	SYM
taxlaw-2822	153	6	531	531	NUM
taxlaw-2822	153	7	(	(	PUNCT
taxlaw-2822	153	8	2006	2006	NUM
taxlaw-2822	153	9	)	)	PUNCT
taxlaw-2822	153	10	;	;	PUNCT
taxlaw-2822	153	11	dhammika	dhammika	PROPN
taxlaw-2822	153	12	dharmapala	dharmapala	PROPN
taxlaw-2822	153	13	&	&	CCONJ
taxlaw-2822	153	14	james	james	PROPN
taxlaw-2822	153	15	r.	r.	PROPN
taxlaw-2822	153	16	hines	hines	PROPN
taxlaw-2822	153	17	,	,	PUNCT
taxlaw-2822	153	18	which	which	PRON
taxlaw-2822	153	19	countries	country	NOUN
taxlaw-2822	153	20	become	become	VERB
taxlaw-2822	153	21	tax	tax	NOUN
taxlaw-2822	153	22	havens	haven	NOUN
taxlaw-2822	153	23	?	?	PUNCT
taxlaw-2822	153	24	,	,	PUNCT
taxlaw-2822	153	25	j.	j.	PROPN
taxlaw-2822	153	26	pub	pub	PROPN
taxlaw-2822	153	27	.	.	PUNCT
taxlaw-2822	153	28	econ	econ	PROPN
taxlaw-2822	153	29	.	.	PUNCT
taxlaw-2822	154	1	93(2009	93(2009	NUM
taxlaw-2822	154	2	)	)	PUNCT
taxlaw-2822	154	3	,	,	PUNCT
taxlaw-2822	154	4	1058‒68	1058‒68	NUM
taxlaw-2822	154	5	;	;	PUNCT
taxlaw-2822	154	6	dhammika	dhammika	NOUN
taxlaw-2822	154	7	dharmapala	dharmapala	NOUN
taxlaw-2822	154	8	,	,	PUNCT
taxlaw-2822	154	9	what	what	DET
taxlaw-2822	154	10	problems	problem	NOUN
taxlaw-2822	154	11	and	and	CCONJ
taxlaw-2822	154	12	opportunities	opportunity	NOUN
taxlaw-2822	154	13	are	be	AUX
taxlaw-2822	154	14	created	create	VERB
taxlaw-2822	154	15	by	by	ADP
taxlaw-2822	154	16	tax	tax	NOUN
taxlaw-2822	154	17	havens	haven	NOUN
taxlaw-2822	154	18	?	?	PUNCT
taxlaw-2822	154	19	,	,	PUNCT
taxlaw-2822	154	20	24	24	NUM
taxlaw-2822	154	21	oxford	oxford	PROPN
taxlaw-2822	154	22	rev	rev	PROPN
taxlaw-2822	154	23	.	.	PROPN
taxlaw-2822	154	24	econ	econ	PROPN
taxlaw-2822	154	25	.	.	PUNCT
taxlaw-2822	155	1	pol'y	pol'y	PROPN
taxlaw-2822	155	2	661‒79	661‒79	NOUN
taxlaw-2822	155	3	(	(	PUNCT
taxlaw-2822	155	4	2008	2008	NUM
taxlaw-2822	155	5	)	)	PUNCT
taxlaw-2822	155	6	.	.	PUNCT
taxlaw-2822	156	1	31	31	NUM
taxlaw-2822	156	2	see	see	VERB
taxlaw-2822	156	3	u.n	u.n	PROPN
taxlaw-2822	156	4	.	.	PROPN
taxlaw-2822	156	5	office	office	PROPN
taxlaw-2822	156	6	for	for	ADP
taxlaw-2822	156	7	drug	drug	NOUN
taxlaw-2822	156	8	control	control	PROPN
taxlaw-2822	156	9	&	&	CCONJ
taxlaw-2822	156	10	crime	crime	PROPN
taxlaw-2822	156	11	prevention	prevention	PROPN
taxlaw-2822	156	12	,	,	PUNCT
taxlaw-2822	156	13	financial	financial	ADJ
taxlaw-2822	156	14	havens	haven	NOUN
taxlaw-2822	156	15	,	,	PUNCT
taxlaw-2822	156	16	banking	banking	NOUN
taxlaw-2822	156	17	secrecy	secrecy	NOUN
taxlaw-2822	156	18	and	and	CCONJ
taxlaw-2822	156	19	money	money	NOUN
taxlaw-2822	156	20	laundering	laundering	NOUN
taxlaw-2822	156	21	(	(	PUNCT
taxlaw-2822	156	22	1998	1998	NUM
taxlaw-2822	156	23	)	)	PUNCT
taxlaw-2822	156	24	.	.	PUNCT
taxlaw-2822	157	1	142	142	NUM
taxlaw-2822	157	2	columbia	columbia	PROPN
taxlaw-2822	157	3	journal	journal	PROPN
taxlaw-2822	157	4	of	of	ADP
taxlaw-2822	157	5	tax	tax	NOUN
taxlaw-2822	157	6	law	law	NOUN
taxlaw-2822	157	7	[	[	X
taxlaw-2822	157	8	vol.5:133	vol.5:133	PROPN
taxlaw-2822	157	9	countries	country	NOUN
taxlaw-2822	157	10	,	,	PUNCT
taxlaw-2822	157	11	while	while	SCONJ
taxlaw-2822	157	12	if	if	SCONJ
taxlaw-2822	157	13	a	a	DET
taxlaw-2822	157	14	country	country	NOUN
taxlaw-2822	157	15	is	be	AUX
taxlaw-2822	157	16	a	a	DET
taxlaw-2822	157	17	high	high	ADJ
taxlaw-2822	157	18	-	-	PUNCT
taxlaw-2822	157	19	tax	tax	NOUN
taxlaw-2822	157	20	jurisdiction	jurisdiction	NOUN
taxlaw-2822	157	21	it	it	PRON
taxlaw-2822	157	22	will	will	AUX
taxlaw-2822	157	23	act	act	VERB
taxlaw-2822	157	24	in	in	ADP
taxlaw-2822	157	25	most	most	ADJ
taxlaw-2822	157	26	cases	case	NOUN
taxlaw-2822	157	27	as	as	ADP
taxlaw-2822	157	28	a	a	DET
taxlaw-2822	157	29	residence	residence	NOUN
taxlaw-2822	157	30	-	-	PUNCT
taxlaw-2822	157	31	country	country	NOUN
taxlaw-2822	157	32	and	and	CCONJ
taxlaw-2822	157	33	very	very	ADV
taxlaw-2822	157	34	often	often	ADV
taxlaw-2822	157	35	will	will	AUX
taxlaw-2822	157	36	have	have	VERB
taxlaw-2822	157	37	an	an	DET
taxlaw-2822	157	38	interest	interest	NOUN
taxlaw-2822	157	39	in	in	ADP
taxlaw-2822	157	40	obtaining	obtain	VERB
taxlaw-2822	157	41	tax	tax	NOUN
taxlaw-2822	157	42	information	information	NOUN
taxlaw-2822	157	43	from	from	ADP
taxlaw-2822	157	44	source	source	NOUN
taxlaw-2822	157	45	-	-	PUNCT
taxlaw-2822	157	46	countries	country	NOUN
taxlaw-2822	157	47	,	,	PUNCT
taxlaw-2822	157	48	where	where	SCONJ
taxlaw-2822	157	49	its	its	PRON
taxlaw-2822	157	50	own	own	ADJ
taxlaw-2822	157	51	resident	resident	ADJ
taxlaw-2822	157	52	taxpayers	taxpayer	NOUN
taxlaw-2822	157	53	may	may	AUX
taxlaw-2822	157	54	have	have	AUX
taxlaw-2822	157	55	produced	produce	VERB
taxlaw-2822	157	56	income	income	NOUN
taxlaw-2822	157	57	.	.	PUNCT
taxlaw-2822	158	1	the	the	DET
taxlaw-2822	158	2	game	game	NOUN
taxlaw-2822	158	3	,	,	PUNCT
taxlaw-2822	158	4	then	then	ADV
taxlaw-2822	158	5	,	,	PUNCT
taxlaw-2822	158	6	revolves	revolve	VERB
taxlaw-2822	158	7	around	around	ADP
taxlaw-2822	158	8	resident	resident	ADJ
taxlaw-2822	158	9	countries	country	NOUN
taxlaw-2822	158	10	trying	try	VERB
taxlaw-2822	158	11	to	to	PART
taxlaw-2822	158	12	get	get	VERB
taxlaw-2822	158	13	information	information	NOUN
taxlaw-2822	158	14	from	from	ADP
taxlaw-2822	158	15	sourcecountries	sourcecountrie	NOUN
taxlaw-2822	158	16	,	,	PUNCT
taxlaw-2822	158	17	rather	rather	ADV
taxlaw-2822	158	18	than	than	ADP
taxlaw-2822	158	19	a	a	DET
taxlaw-2822	158	20	reciprocal	reciprocal	ADJ
taxlaw-2822	158	21	"	"	PUNCT
taxlaw-2822	158	22	exchange	exchange	NOUN
taxlaw-2822	158	23	"	"	PUNCT
taxlaw-2822	158	24	of	of	ADP
taxlaw-2822	158	25	information	information	NOUN
taxlaw-2822	158	26	.	.	PUNCT
taxlaw-2822	159	1	in	in	ADP
taxlaw-2822	159	2	spite	spite	NOUN
taxlaw-2822	159	3	of	of	ADP
taxlaw-2822	159	4	the	the	DET
taxlaw-2822	159	5	language	language	NOUN
taxlaw-2822	159	6	of	of	ADP
taxlaw-2822	159	7	article	article	NOUN
taxlaw-2822	159	8	26	26	NUM
taxlaw-2822	159	9	of	of	ADP
taxlaw-2822	159	10	the	the	DET
taxlaw-2822	159	11	oecd	oecd	PROPN
taxlaw-2822	159	12	model	model	PROPN
taxlaw-2822	159	13	convention	convention	PROPN
taxlaw-2822	159	14	,	,	PUNCT
taxlaw-2822	159	15	this	this	PRON
taxlaw-2822	159	16	is	be	AUX
taxlaw-2822	159	17	essentially	essentially	ADV
taxlaw-2822	159	18	an	an	DET
taxlaw-2822	159	19	asymmetric	asymmetric	ADJ
taxlaw-2822	159	20	game	game	NOUN
taxlaw-2822	159	21	,	,	PUNCT
taxlaw-2822	159	22	without	without	ADP
taxlaw-2822	159	23	full	full	ADJ
taxlaw-2822	159	24	reciprocity	reciprocity	NOUN
taxlaw-2822	159	25	.	.	PUNCT
taxlaw-2822	160	1	of	of	ADP
taxlaw-2822	160	2	course	course	NOUN
taxlaw-2822	160	3	two	two	NUM
taxlaw-2822	160	4	countries	country	NOUN
taxlaw-2822	160	5	may	may	AUX
taxlaw-2822	160	6	symmetrically	symmetrically	ADV
taxlaw-2822	160	7	exchange	exchange	VERB
taxlaw-2822	160	8	information	information	NOUN
taxlaw-2822	160	9	concerning	concern	VERB
taxlaw-2822	160	10	income	income	NOUN
taxlaw-2822	160	11	of	of	ADP
taxlaw-2822	160	12	individual	individual	ADJ
taxlaw-2822	160	13	taxpayers	taxpayer	NOUN
taxlaw-2822	160	14	and	and	CCONJ
taxlaw-2822	160	15	this	this	PRON
taxlaw-2822	160	16	occurs	occur	VERB
taxlaw-2822	160	17	when	when	SCONJ
taxlaw-2822	160	18	each	each	DET
taxlaw-2822	160	19	country	country	NOUN
taxlaw-2822	160	20	,	,	PUNCT
taxlaw-2822	160	21	over	over	ADP
taxlaw-2822	160	22	repeated	repeat	VERB
taxlaw-2822	160	23	games	game	NOUN
taxlaw-2822	160	24	,	,	PUNCT
taxlaw-2822	160	25	can	can	AUX
taxlaw-2822	160	26	be	be	AUX
taxlaw-2822	160	27	at	at	ADP
taxlaw-2822	160	28	times	time	NOUN
taxlaw-2822	160	29	a	a	DET
taxlaw-2822	160	30	residence	residence	NOUN
taxlaw-2822	160	31	-	-	PUNCT
taxlaw-2822	160	32	country	country	NOUN
taxlaw-2822	160	33	and	and	CCONJ
taxlaw-2822	160	34	at	at	ADP
taxlaw-2822	160	35	times	time	NOUN
taxlaw-2822	160	36	a	a	DET
taxlaw-2822	160	37	sourcecountry	sourcecountry	NOUN
taxlaw-2822	160	38	in	in	ADP
taxlaw-2822	160	39	respect	respect	NOUN
taxlaw-2822	160	40	to	to	ADP
taxlaw-2822	160	41	such	such	ADJ
taxlaw-2822	160	42	income	income	NOUN
taxlaw-2822	160	43	.	.	PUNCT
taxlaw-2822	161	1	this	this	PRON
taxlaw-2822	161	2	is	be	AUX
taxlaw-2822	161	3	basically	basically	ADV
taxlaw-2822	161	4	the	the	DET
taxlaw-2822	161	5	situation	situation	NOUN
taxlaw-2822	161	6	covered	cover	VERB
taxlaw-2822	161	7	by	by	ADP
taxlaw-2822	161	8	article	article	NOUN
taxlaw-2822	161	9	26	26	NUM
taxlaw-2822	161	10	of	of	ADP
taxlaw-2822	161	11	the	the	DET
taxlaw-2822	161	12	oecd	oecd	PROPN
taxlaw-2822	161	13	model	model	PROPN
taxlaw-2822	161	14	convention	convention	NOUN
taxlaw-2822	161	15	which	which	PRON
taxlaw-2822	161	16	assumes	assume	VERB
taxlaw-2822	161	17	that	that	SCONJ
taxlaw-2822	161	18	the	the	DET
taxlaw-2822	161	19	two	two	NUM
taxlaw-2822	161	20	countries	country	NOUN
taxlaw-2822	161	21	have	have	VERB
taxlaw-2822	161	22	reciprocal	reciprocal	ADJ
taxlaw-2822	161	23	interests	interest	NOUN
taxlaw-2822	161	24	.	.	PUNCT
taxlaw-2822	162	1	this	this	DET
taxlaw-2822	162	2	asymmetric	asymmetric	ADJ
taxlaw-2822	162	3	game	game	NOUN
taxlaw-2822	162	4	led	lead	VERB
taxlaw-2822	162	5	to	to	ADP
taxlaw-2822	162	6	a	a	DET
taxlaw-2822	162	7	situation	situation	NOUN
taxlaw-2822	162	8	in	in	ADP
taxlaw-2822	162	9	which	which	PRON
taxlaw-2822	162	10	the	the	DET
taxlaw-2822	162	11	strategic	strategic	ADJ
taxlaw-2822	162	12	interests	interest	NOUN
taxlaw-2822	162	13	of	of	ADP
taxlaw-2822	162	14	the	the	DET
taxlaw-2822	162	15	high	high	ADJ
taxlaw-2822	162	16	-	-	PUNCT
taxlaw-2822	162	17	tax	tax	NOUN
taxlaw-2822	162	18	residence	residence	NOUN
taxlaw-2822	162	19	-	-	PUNCT
taxlaw-2822	162	20	countries	country	NOUN
taxlaw-2822	162	21	clashed	clash	VERB
taxlaw-2822	162	22	with	with	ADP
taxlaw-2822	162	23	the	the	DET
taxlaw-2822	162	24	strategic	strategic	ADJ
taxlaw-2822	162	25	interests	interest	NOUN
taxlaw-2822	162	26	of	of	ADP
taxlaw-2822	162	27	the	the	DET
taxlaw-2822	162	28	low	low	ADJ
taxlaw-2822	162	29	-	-	PUNCT
taxlaw-2822	162	30	tax	tax	NOUN
taxlaw-2822	162	31	sourcecountries	sourcecountrie	NOUN
taxlaw-2822	162	32	,	,	PUNCT
taxlaw-2822	162	33	which	which	PRON
taxlaw-2822	162	34	has	have	AUX
taxlaw-2822	162	35	been	be	AUX
taxlaw-2822	162	36	labeled	label	VERB
taxlaw-2822	162	37	by	by	ADP
taxlaw-2822	162	38	high	high	ADJ
taxlaw-2822	162	39	-	-	PUNCT
taxlaw-2822	162	40	tax	tax	NOUN
taxlaw-2822	162	41	residence	residence	NOUN
taxlaw-2822	162	42	-	-	PUNCT
taxlaw-2822	162	43	countries	country	NOUN
taxlaw-2822	162	44	as	as	ADP
taxlaw-2822	162	45	a	a	DET
taxlaw-2822	162	46	kind	kind	NOUN
taxlaw-2822	162	47	of	of	ADP
taxlaw-2822	162	48	"	"	PUNCT
taxlaw-2822	162	49	uncooperative	uncooperative	ADJ
taxlaw-2822	162	50	behavior	behavior	NOUN
taxlaw-2822	162	51	"	"	PUNCT
taxlaw-2822	162	52	that	that	SCONJ
taxlaw-2822	162	53	not	not	PART
taxlaw-2822	162	54	only	only	ADV
taxlaw-2822	162	55	stifles	stifle	VERB
taxlaw-2822	162	56	the	the	DET
taxlaw-2822	162	57	extraterritorial	extraterritorial	ADJ
taxlaw-2822	162	58	enforcement	enforcement	NOUN
taxlaw-2822	162	59	of	of	ADP
taxlaw-2822	162	60	the	the	DET
taxlaw-2822	162	61	tax	tax	NOUN
taxlaw-2822	162	62	laws	law	NOUN
taxlaw-2822	162	63	of	of	ADP
taxlaw-2822	162	64	the	the	DET
taxlaw-2822	162	65	residence	residence	NOUN
taxlaw-2822	162	66	-	-	PUNCT
taxlaw-2822	162	67	countries	country	NOUN
taxlaw-2822	162	68	,	,	PUNCT
taxlaw-2822	162	69	but	but	CCONJ
taxlaw-2822	162	70	also	also	ADV
taxlaw-2822	162	71	hinders	hinder	VERB
taxlaw-2822	162	72	the	the	DET
taxlaw-2822	162	73	achievement	achievement	NOUN
taxlaw-2822	162	74	of	of	ADP
taxlaw-2822	162	75	their	their	PRON
taxlaw-2822	162	76	favored	favor	VERB
taxlaw-2822	162	77	strategies	strategy	NOUN
taxlaw-2822	162	78	for	for	ADP
taxlaw-2822	162	79	taxing	tax	VERB
taxlaw-2822	162	80	foreign	foreign	ADJ
taxlaw-2822	162	81	income	income	NOUN
taxlaw-2822	162	82	.	.	PUNCT
taxlaw-2822	163	1	resident	resident	ADJ
taxlaw-2822	163	2	countries	country	NOUN
taxlaw-2822	163	3	have	have	AUX
taxlaw-2822	163	4	pushed	push	VERB
taxlaw-2822	163	5	for	for	ADP
taxlaw-2822	163	6	a	a	DET
taxlaw-2822	163	7	characterization	characterization	NOUN
taxlaw-2822	163	8	of	of	ADP
taxlaw-2822	163	9	low	low	ADJ
taxlaw-2822	163	10	-	-	PUNCT
taxlaw-2822	163	11	tax	tax	NOUN
taxlaw-2822	163	12	source	source	NOUN
taxlaw-2822	163	13	-	-	PUNCT
taxlaw-2822	163	14	countries	country	NOUN
taxlaw-2822	163	15	as	as	ADP
taxlaw-2822	163	16	"	"	PUNCT
taxlaw-2822	163	17	tax	tax	NOUN
taxlaw-2822	163	18	havens"32	havens"32	NOUN
taxlaw-2822	163	19	and	and	CCONJ
taxlaw-2822	163	20	this	this	PRON
taxlaw-2822	163	21	has	have	AUX
taxlaw-2822	163	22	been	be	AUX
taxlaw-2822	163	23	actively	actively	ADV
taxlaw-2822	163	24	pursued	pursue	VERB
taxlaw-2822	163	25	by	by	ADP
taxlaw-2822	163	26	high	high	ADJ
taxlaw-2822	163	27	-	-	PUNCT
taxlaw-2822	163	28	tax	tax	NOUN
taxlaw-2822	163	29	residence	residence	NOUN
taxlaw-2822	163	30	-	-	PUNCT
taxlaw-2822	163	31	countries	country	NOUN
taxlaw-2822	163	32	(	(	PUNCT
taxlaw-2822	163	33	typically	typically	ADV
taxlaw-2822	163	34	oecd	oecd	PROPN
taxlaw-2822	163	35	countries).33	countries).33	VERB
taxlaw-2822	163	36	the	the	DET
taxlaw-2822	163	37	oecd	oecd	PROPN
taxlaw-2822	163	38	has	have	AUX
taxlaw-2822	163	39	waged	wage	VERB
taxlaw-2822	163	40	a	a	DET
taxlaw-2822	163	41	campaign	campaign	NOUN
taxlaw-2822	163	42	to	to	PART
taxlaw-2822	163	43	enhance	enhance	VERB
taxlaw-2822	163	44	the	the	DET
taxlaw-2822	163	45	exchange	exchange	NOUN
taxlaw-2822	163	46	of	of	ADP
taxlaw-2822	163	47	information	information	NOUN
taxlaw-2822	163	48	and	and	CCONJ
taxlaw-2822	163	49	to	to	PART
taxlaw-2822	163	50	force	force	VERB
taxlaw-2822	163	51	uncooperative	uncooperative	ADJ
taxlaw-2822	163	52	jurisdictions	jurisdiction	NOUN
taxlaw-2822	163	53	to	to	PART
taxlaw-2822	163	54	make	make	VERB
taxlaw-2822	163	55	available	available	ADJ
taxlaw-2822	163	56	the	the	DET
taxlaw-2822	163	57	relevant	relevant	ADJ
taxlaw-2822	163	58	information	information	NOUN
taxlaw-2822	163	59	,	,	PUNCT
taxlaw-2822	163	60	regardless	regardless	ADV
taxlaw-2822	163	61	of	of	ADP
taxlaw-2822	163	62	domestic	domestic	ADJ
taxlaw-2822	163	63	constraints	constraint	NOUN
taxlaw-2822	163	64	(	(	PUNCT
taxlaw-2822	163	65	banking	banking	NOUN
taxlaw-2822	163	66	confidentiality	confidentiality	NOUN
taxlaw-2822	163	67	laws	law	NOUN
taxlaw-2822	163	68	,	,	PUNCT
taxlaw-2822	163	69	for	for	ADP
taxlaw-2822	163	70	example	example	NOUN
taxlaw-2822	163	71	)	)	PUNCT
taxlaw-2822	163	72	.	.	PUNCT
taxlaw-2822	164	1	34	34	NUM
taxlaw-2822	165	1	the	the	DET
taxlaw-2822	165	2	us	us	PROPN
taxlaw-2822	165	3	has	have	AUX
taxlaw-2822	165	4	also	also	ADV
taxlaw-2822	165	5	taken	take	VERB
taxlaw-2822	165	6	a	a	DET
taxlaw-2822	165	7	unilateral	unilateral	ADJ
taxlaw-2822	165	8	stance	stance	NOUN
taxlaw-2822	165	9	in	in	ADP
taxlaw-2822	165	10	pursuing	pursue	VERB
taxlaw-2822	165	11	its	its	PRON
taxlaw-2822	165	12	strategic	strategic	ADJ
taxlaw-2822	165	13	interests	interest	NOUN
taxlaw-2822	165	14	by	by	ADP
taxlaw-2822	165	15	enacting	enact	VERB
taxlaw-2822	165	16	sections	section	NOUN
taxlaw-2822	165	17	1471	1471	NUM
taxlaw-2822	165	18	to	to	ADP
taxlaw-2822	165	19	1474	1474	NUM
taxlaw-2822	165	20	of	of	ADP
taxlaw-2822	165	21	the	the	DET
taxlaw-2822	165	22	internal	internal	ADJ
taxlaw-2822	165	23	revenue	revenue	NOUN
taxlaw-2822	165	24	code	code	NOUN
taxlaw-2822	165	25	(	(	PUNCT
taxlaw-2822	165	26	the	the	DET
taxlaw-2822	165	27	foreign	foreign	ADJ
taxlaw-2822	165	28	account	account	NOUN
taxlaw-2822	165	29	tax	tax	NOUN
taxlaw-2822	165	30	compliance	compliance	NOUN
taxlaw-2822	165	31	act	act	NOUN
taxlaw-2822	165	32	or	or	CCONJ
taxlaw-2822	165	33	"	"	PUNCT
taxlaw-2822	165	34	fatca	fatca	ADJ
taxlaw-2822	165	35	"	"	PUNCT
taxlaw-2822	165	36	)	)	PUNCT
taxlaw-2822	165	37	in	in	ADP
taxlaw-2822	165	38	2010	2010	NUM
taxlaw-2822	165	39	,	,	PUNCT
taxlaw-2822	165	40	which	which	PRON
taxlaw-2822	165	41	require	require	VERB
taxlaw-2822	165	42	foreign	foreign	ADJ
taxlaw-2822	165	43	financial	financial	ADJ
taxlaw-2822	165	44	institutions	institution	NOUN
taxlaw-2822	165	45	to	to	PART
taxlaw-2822	165	46	report	report	VERB
taxlaw-2822	165	47	information	information	NOUN
taxlaw-2822	165	48	on	on	ADP
taxlaw-2822	165	49	financial	financial	ADJ
taxlaw-2822	165	50	accounts	account	NOUN
taxlaw-2822	165	51	of	of	ADP
taxlaw-2822	165	52	us	us	PROPN
taxlaw-2822	165	53	persons	person	NOUN
taxlaw-2822	165	54	and	and	CCONJ
taxlaw-2822	165	55	foreign	foreign	ADJ
taxlaw-2822	165	56	entities	entity	NOUN
taxlaw-2822	165	57	by	by	ADP
taxlaw-2822	165	58	2015	2015	NUM
taxlaw-2822	165	59	.	.	PUNCT
taxlaw-2822	166	1	fatca	fatca	PROPN
taxlaw-2822	166	2	is	be	AUX
taxlaw-2822	166	3	a	a	DET
taxlaw-2822	166	4	unilateral	unilateral	ADJ
taxlaw-2822	166	5	move	move	NOUN
taxlaw-2822	166	6	to	to	PART
taxlaw-2822	166	7	force	force	VERB
taxlaw-2822	166	8	foreign	foreign	ADJ
taxlaw-2822	166	9	financial	financial	ADJ
taxlaw-2822	166	10	institutions	institution	NOUN
taxlaw-2822	166	11	to	to	PART
taxlaw-2822	166	12	disclose	disclose	VERB
taxlaw-2822	166	13	their	their	PRON
taxlaw-2822	166	14	us	us	PROPN
taxlaw-2822	166	15	accountholders	accountholder	NOUN
taxlaw-2822	166	16	or	or	CCONJ
taxlaw-2822	166	17	pay	pay	VERB
taxlaw-2822	166	18	a	a	DET
taxlaw-2822	166	19	steep	steep	ADJ
taxlaw-2822	166	20	penalty	penalty	NOUN
taxlaw-2822	166	21	for	for	ADP
taxlaw-2822	166	22	nondisclosure	nondisclosure	NOUN
taxlaw-2822	166	23	.	.	PUNCT
taxlaw-2822	167	1	the	the	DET
taxlaw-2822	167	2	result	result	NOUN
taxlaw-2822	167	3	is	be	AUX
taxlaw-2822	167	4	that	that	SCONJ
taxlaw-2822	167	5	foreign	foreign	ADJ
taxlaw-2822	167	6	financial	financial	ADJ
taxlaw-2822	167	7	institutions	institution	NOUN
taxlaw-2822	167	8	,	,	PUNCT
taxlaw-2822	167	9	to	to	PART
taxlaw-2822	167	10	comply	comply	VERB
taxlaw-2822	167	11	with	with	ADP
taxlaw-2822	167	12	fatca	fatca	ADJ
taxlaw-2822	167	13	,	,	PUNCT
taxlaw-2822	167	14	may	may	AUX
taxlaw-2822	167	15	be	be	AUX
taxlaw-2822	167	16	forced	force	VERB
taxlaw-2822	167	17	to	to	PART
taxlaw-2822	167	18	violate	violate	VERB
taxlaw-2822	167	19	the	the	DET
taxlaw-2822	167	20	laws	law	NOUN
taxlaw-2822	167	21	of	of	ADP
taxlaw-2822	167	22	the	the	DET
taxlaw-2822	167	23	jurisdiction	jurisdiction	NOUN
taxlaw-2822	167	24	in	in	ADP
taxlaw-2822	167	25	which	which	PRON
taxlaw-2822	167	26	they	they	PRON
taxlaw-2822	167	27	are	be	AUX
taxlaw-2822	167	28	located	locate	VERB
taxlaw-2822	167	29	.	.	PUNCT
taxlaw-2822	168	1	in	in	ADP
taxlaw-2822	168	2	stark	stark	ADJ
taxlaw-2822	168	3	contrast	contrast	NOUN
taxlaw-2822	168	4	with	with	ADP
taxlaw-2822	168	5	the	the	DET
taxlaw-2822	168	6	asymmetric	asymmetric	ADJ
taxlaw-2822	168	7	game	game	NOUN
taxlaw-2822	168	8	played	play	VERB
taxlaw-2822	168	9	by	by	ADP
taxlaw-2822	168	10	governments	government	NOUN
taxlaw-2822	168	11	concerning	concern	VERB
taxlaw-2822	168	12	tax	tax	NOUN
taxlaw-2822	168	13	information	information	NOUN
taxlaw-2822	168	14	–	–	PUNCT
taxlaw-2822	168	15	for	for	ADP
taxlaw-2822	168	16	example	example	NOUN
taxlaw-2822	168	17	a	a	DET
taxlaw-2822	168	18	request	request	NOUN
taxlaw-2822	168	19	by	by	ADP
taxlaw-2822	168	20	the	the	DET
taxlaw-2822	168	21	residence	residence	NOUN
taxlaw-2822	168	22	-	-	PUNCT
taxlaw-2822	168	23	country	country	NOUN
taxlaw-2822	168	24	to	to	ADP
taxlaw-2822	168	25	the	the	DET
taxlaw-2822	168	26	source	source	NOUN
taxlaw-2822	168	27	-	-	PUNCT
taxlaw-2822	168	28	country	country	NOUN
taxlaw-2822	168	29	about	about	ADP
taxlaw-2822	168	30	individual	individual	ADJ
taxlaw-2822	168	31	tax	tax	NOUN
taxlaw-2822	168	32	accounts	account	NOUN
taxlaw-2822	168	33	‒	‒	ADP
taxlaw-2822	168	34	the	the	DET
taxlaw-2822	168	35	game	game	NOUN
taxlaw-2822	168	36	played	play	VERB
taxlaw-2822	168	37	in	in	ADP
taxlaw-2822	168	38	respect	respect	NOUN
taxlaw-2822	168	39	to	to	ADP
taxlaw-2822	168	40	global	global	ADJ
taxlaw-2822	168	41	corporate	corporate	ADJ
taxlaw-2822	168	42	tax	tax	NOUN
taxlaw-2822	168	43	information	information	NOUN
taxlaw-2822	168	44	tends	tend	VERB
taxlaw-2822	168	45	to	to	PART
taxlaw-2822	168	46	be	be	AUX
taxlaw-2822	168	47	a	a	DET
taxlaw-2822	168	48	symmetric	symmetric	ADJ
taxlaw-2822	168	49	game	game	NOUN
taxlaw-2822	168	50	.	.	PUNCT
taxlaw-2822	169	1	this	this	PRON
taxlaw-2822	169	2	is	be	AUX
taxlaw-2822	169	3	because	because	SCONJ
taxlaw-2822	169	4	,	,	PUNCT
taxlaw-2822	169	5	in	in	ADP
taxlaw-2822	169	6	the	the	DET
taxlaw-2822	169	7	current	current	ADJ
taxlaw-2822	169	8	beps	bep	NOUN
taxlaw-2822	169	9	scenario	scenario	NOUN
taxlaw-2822	169	10	involving	involve	VERB
taxlaw-2822	169	11	aggressive	aggressive	ADJ
taxlaw-2822	169	12	strategies	strategy	NOUN
taxlaw-2822	169	13	by	by	ADP
taxlaw-2822	169	14	corporate	corporate	ADJ
taxlaw-2822	169	15	taxpayers	taxpayer	NOUN
taxlaw-2822	169	16	with	with	ADP
taxlaw-2822	169	17	operations	operation	NOUN
taxlaw-2822	169	18	truly	truly	ADV
taxlaw-2822	169	19	at	at	ADP
taxlaw-2822	169	20	multicountry	multicountry	NOUN
taxlaw-2822	169	21	level	level	NOUN
taxlaw-2822	169	22	,	,	PUNCT
taxlaw-2822	169	23	each	each	DET
taxlaw-2822	169	24	country	country	NOUN
taxlaw-2822	169	25	,	,	PUNCT
taxlaw-2822	169	26	over	over	ADP
taxlaw-2822	169	27	repeated	repeat	VERB
taxlaw-2822	169	28	games	game	NOUN
taxlaw-2822	169	29	,	,	PUNCT
taxlaw-2822	169	30	can	can	AUX
taxlaw-2822	169	31	be	be	AUX
taxlaw-2822	169	32	at	at	ADP
taxlaw-2822	169	33	times	time	NOUN
taxlaw-2822	169	34	a	a	DET
taxlaw-2822	169	35	residence	residence	NOUN
taxlaw-2822	169	36	-	-	PUNCT
taxlaw-2822	169	37	country	country	NOUN
taxlaw-2822	169	38	and	and	CCONJ
taxlaw-2822	169	39	at	at	ADP
taxlaw-2822	169	40	times	time	NOUN
taxlaw-2822	169	41	a	a	DET
taxlaw-2822	169	42	source	source	NOUN
taxlaw-2822	169	43	-	-	PUNCT
taxlaw-2822	169	44	country	country	NOUN
taxlaw-2822	169	45	in	in	ADP
taxlaw-2822	169	46	respect	respect	NOUN
taxlaw-2822	169	47	to	to	ADP
taxlaw-2822	169	48	cross	cross	ADJ
taxlaw-2822	169	49	-	-	ADJ
taxlaw-2822	169	50	border	border	ADJ
taxlaw-2822	169	51	corporate	corporate	ADJ
taxlaw-2822	169	52	profits	profit	NOUN
taxlaw-2822	169	53	and	and	CCONJ
taxlaw-2822	169	54	losses	loss	NOUN
taxlaw-2822	169	55	.	.	PUNCT
taxlaw-2822	170	1	32	32	NUM
taxlaw-2822	170	2	see	see	VERB
taxlaw-2822	170	3	,	,	PUNCT
taxlaw-2822	170	4	e.g.	e.g.	ADV
taxlaw-2822	170	5	,	,	PUNCT
taxlaw-2822	170	6	caorline	caorline	ADJ
taxlaw-2822	170	7	doggart	doggart	NOUN
taxlaw-2822	170	8	,	,	PUNCT
taxlaw-2822	170	9	tax	tax	NOUN
taxlaw-2822	170	10	havens	haven	NOUN
taxlaw-2822	170	11	and	and	CCONJ
taxlaw-2822	170	12	their	their	PRON
taxlaw-2822	170	13	uses	use	NOUN
taxlaw-2822	170	14	(	(	PUNCT
taxlaw-2822	170	15	2002	2002	NUM
taxlaw-2822	170	16	)	)	PUNCT
taxlaw-2822	170	17	;	;	PUNCT
taxlaw-2822	170	18	lorrain	lorrain	PROPN
taxlaw-2822	170	19	eden	eden	PROPN
taxlaw-2822	170	20	&	&	CCONJ
taxlaw-2822	170	21	robert	robert	PROPN
taxlaw-2822	170	22	t.	t.	PROPN
taxlaw-2822	170	23	kudrle	kudrle	PROPN
taxlaw-2822	170	24	,	,	PUNCT
taxlaw-2822	170	25	tax	tax	NOUN
taxlaw-2822	170	26	havens	haven	NOUN
taxlaw-2822	170	27	:	:	PUNCT
taxlaw-2822	170	28	renegade	renegade	NOUN
taxlaw-2822	170	29	states	state	NOUN
taxlaw-2822	170	30	in	in	ADP
taxlaw-2822	170	31	the	the	DET
taxlaw-2822	170	32	international	international	ADJ
taxlaw-2822	170	33	tax	tax	NOUN
taxlaw-2822	170	34	regime	regime	NOUN
taxlaw-2822	170	35	?	?	PUNCT
taxlaw-2822	170	36	,	,	PUNCT
taxlaw-2822	170	37	1	1	NUM
taxlaw-2822	170	38	law	law	NOUN
taxlaw-2822	170	39	&	&	CCONJ
taxlaw-2822	170	40	pol'y	pol'y	NOUN
taxlaw-2822	170	41	,	,	PUNCT
taxlaw-2822	170	42	100	100	NUM
taxlaw-2822	170	43	(	(	PUNCT
taxlaw-2822	170	44	2005	2005	NUM
taxlaw-2822	170	45	)	)	PUNCT
taxlaw-2822	170	46	;	;	PUNCT
taxlaw-2822	170	47	anthony	anthony	PROPN
taxlaw-2822	170	48	s.	s.	PROPN
taxlaw-2822	170	49	ginsberg	ginsberg	PROPN
taxlaw-2822	170	50	,	,	PUNCT
taxlaw-2822	170	51	international	international	ADJ
taxlaw-2822	170	52	tax	tax	NOUN
taxlaw-2822	170	53	havens	haven	NOUN
taxlaw-2822	170	54	(	(	PUNCT
taxlaw-2822	170	55	1997	1997	NUM
taxlaw-2822	170	56	)	)	PUNCT
taxlaw-2822	170	57	;	;	PUNCT
taxlaw-2822	170	58	mykola	mykola	PROPN
taxlaw-2822	170	59	orlov	orlov	PROPN
taxlaw-2822	170	60	,	,	PUNCT
taxlaw-2822	170	61	the	the	DET
taxlaw-2822	170	62	concept	concept	NOUN
taxlaw-2822	170	63	of	of	ADP
taxlaw-2822	170	64	tax	tax	NOUN
taxlaw-2822	170	65	haven	haven	NOUN
taxlaw-2822	170	66	:	:	PUNCT
taxlaw-2822	170	67	a	a	DET
taxlaw-2822	170	68	legal	legal	ADJ
taxlaw-2822	170	69	analysis	analysis	NOUN
taxlaw-2822	170	70	,	,	PUNCT
taxlaw-2822	170	71	32	32	NUM
taxlaw-2822	170	72	intertax	intertax	NOUN
taxlaw-2822	170	73	95‒111	95‒111	PROPN
taxlaw-2822	170	74	(	(	PUNCT
taxlaw-2822	170	75	2004	2004	NUM
taxlaw-2822	170	76	)	)	PUNCT
taxlaw-2822	170	77	.	.	PUNCT
taxlaw-2822	171	1	33	33	NUM
taxlaw-2822	171	2	of	of	ADP
taxlaw-2822	171	3	course	course	NOUN
taxlaw-2822	171	4	there	there	PRON
taxlaw-2822	171	5	were	be	VERB
taxlaw-2822	171	6	other	other	ADJ
taxlaw-2822	171	7	major	major	ADJ
taxlaw-2822	171	8	non	non	ADJ
taxlaw-2822	171	9	-	-	ADJ
taxlaw-2822	171	10	tax	tax	ADJ
taxlaw-2822	171	11	reasons	reason	NOUN
taxlaw-2822	171	12	that	that	PRON
taxlaw-2822	171	13	drove	drive	VERB
taxlaw-2822	171	14	the	the	DET
taxlaw-2822	171	15	fight	fight	NOUN
taxlaw-2822	171	16	against	against	ADP
taxlaw-2822	171	17	tax	tax	NOUN
taxlaw-2822	171	18	havens	haven	NOUN
taxlaw-2822	171	19	.	.	PUNCT
taxlaw-2822	172	1	see	see	VERB
taxlaw-2822	172	2	,	,	PUNCT
taxlaw-2822	172	3	e.g.	e.g.	ADV
taxlaw-2822	172	4	,	,	PUNCT
taxlaw-2822	172	5	donat	donat	NOUN
taxlaw-2822	172	6	masciandaro	masciandaro	NOUN
taxlaw-2822	172	7	,	,	PUNCT
taxlaw-2822	172	8	global	global	ADJ
taxlaw-2822	172	9	financial	financial	ADJ
taxlaw-2822	172	10	crime	crime	NOUN
taxlaw-2822	172	11	:	:	PUNCT
taxlaw-2822	172	12	terrorism	terrorism	NOUN
taxlaw-2822	172	13	,	,	PUNCT
taxlaw-2822	172	14	money	money	NOUN
taxlaw-2822	172	15	laundering	laundering	NOUN
taxlaw-2822	172	16	,	,	PUNCT
taxlaw-2822	172	17	and	and	CCONJ
taxlaw-2822	172	18	offshore	offshore	ADJ
taxlaw-2822	172	19	centres	centre	NOUN
taxlaw-2822	172	20	,	,	PUNCT
taxlaw-2822	172	21	181‒218	181‒218	NUM
taxlaw-2822	172	22	(	(	PUNCT
taxlaw-2822	172	23	2004	2004	NUM
taxlaw-2822	172	24	)	)	PUNCT
taxlaw-2822	172	25	;	;	PUNCT
taxlaw-2822	172	26	wolfgang	wolfgang	PROPN
taxlaw-2822	172	27	schön	schön	PROPN
taxlaw-2822	172	28	,	,	PUNCT
taxlaw-2822	172	29	tax	tax	NOUN
taxlaw-2822	172	30	competition	competition	NOUN
taxlaw-2822	172	31	in	in	ADP
taxlaw-2822	172	32	europe	europe	PROPN
taxlaw-2822	172	33	(	(	PUNCT
taxlaw-2822	172	34	2003	2003	NUM
taxlaw-2822	172	35	)	)	PUNCT
taxlaw-2822	172	36	;	;	PUNCT
taxlaw-2822	172	37	jae	jae	PROPN
taxlaw-2822	172	38	-	-	PUNCT
taxlaw-2822	172	39	myong	myong	PROPN
taxlaw-2822	172	40	koh	koh	PROPN
taxlaw-2822	172	41	,	,	PUNCT
taxlaw-2822	172	42	suppressing	suppress	VERB
taxlaw-2822	172	43	terrorist	terrorist	ADJ
taxlaw-2822	172	44	financing	financing	NOUN
taxlaw-2822	172	45	and	and	CCONJ
taxlaw-2822	172	46	money	money	NOUN
taxlaw-2822	172	47	laundering	laundering	NOUN
taxlaw-2822	172	48	(	(	PUNCT
taxlaw-2822	172	49	2006	2006	NUM
taxlaw-2822	172	50	)	)	PUNCT
taxlaw-2822	172	51	.	.	PUNCT
taxlaw-2822	173	1	34	34	NUM
taxlaw-2822	173	2	oecd	oecd	PROPN
taxlaw-2822	173	3	,	,	PUNCT
taxlaw-2822	173	4	tax	tax	NOUN
taxlaw-2822	173	5	co	co	NOUN
taxlaw-2822	173	6	-	-	NOUN
taxlaw-2822	173	7	operation	operation	NOUN
taxlaw-2822	173	8	:	:	PUNCT
taxlaw-2822	173	9	towards	towards	ADP
taxlaw-2822	173	10	a	a	DET
taxlaw-2822	173	11	level	level	ADJ
taxlaw-2822	173	12	playing	playing	NOUN
taxlaw-2822	173	13	field	field	NOUN
taxlaw-2822	173	14	,	,	PUNCT
taxlaw-2822	173	15	(	(	PUNCT
taxlaw-2822	173	16	2006	2006	NUM
taxlaw-2822	173	17	)	)	PUNCT
taxlaw-2822	173	18	;	;	PUNCT
taxlaw-2822	173	19	oecd	oecd	PROPN
taxlaw-2822	173	20	,	,	PUNCT
taxlaw-2822	173	21	tax	tax	NOUN
taxlaw-2822	173	22	cooperation	cooperation	NOUN
taxlaw-2822	173	23	:	:	PUNCT
taxlaw-2822	173	24	towards	towards	ADP
taxlaw-2822	173	25	a	a	DET
taxlaw-2822	173	26	level	level	NOUN
taxlaw-2822	173	27	playing	playing	NOUN
taxlaw-2822	173	28	field(2007	field(2007	NOUN
taxlaw-2822	173	29	)	)	PUNCT
taxlaw-2822	173	30	;	;	PUNCT
taxlaw-2822	173	31	oecd	oecd	PROPN
taxlaw-2822	173	32	,	,	PUNCT
taxlaw-2822	173	33	countering	counter	VERB
taxlaw-2822	173	34	offshore	offshore	ADJ
taxlaw-2822	173	35	tax	tax	NOUN
taxlaw-2822	173	36	evasion	evasion	NOUN
taxlaw-2822	173	37	(	(	PUNCT
taxlaw-2822	173	38	2009	2009	NUM
taxlaw-2822	173	39	)	)	PUNCT
taxlaw-2822	173	40	;	;	PUNCT
taxlaw-2822	173	41	oecd	oecd	PROPN
taxlaw-2822	173	42	,	,	PUNCT
taxlaw-2822	173	43	tax	tax	NOUN
taxlaw-2822	173	44	co	co	NOUN
taxlaw-2822	173	45	-	-	NOUN
taxlaw-2822	173	46	operation	operation	NOUN
taxlaw-2822	173	47	2009	2009	NUM
taxlaw-2822	173	48	:	:	PUNCT
taxlaw-2822	173	49	towards	towards	ADP
taxlaw-2822	173	50	a	a	DET
taxlaw-2822	173	51	level	level	ADJ
taxlaw-2822	173	52	playing	playing	NOUN
taxlaw-2822	173	53	field	field	NOUN
taxlaw-2822	173	54	(	(	PUNCT
taxlaw-2822	173	55	2009	2009	NUM
taxlaw-2822	173	56	)	)	PUNCT
taxlaw-2822	173	57	.	.	PUNCT
taxlaw-2822	174	1	2014	2014	NUM
taxlaw-2822	174	2	]	]	PUNCT
taxlaw-2822	174	3	the	the	DET
taxlaw-2822	174	4	use	use	NOUN
taxlaw-2822	174	5	of	of	ADP
taxlaw-2822	174	6	cross	cross	ADJ
taxlaw-2822	174	7	-	-	ADJ
taxlaw-2822	174	8	border	border	ADJ
taxlaw-2822	174	9	corporate	corporate	ADJ
taxlaw-2822	174	10	profits	profit	NOUN
taxlaw-2822	174	11	and	and	CCONJ
taxlaw-2822	174	12	losses	loss	NOUN
taxlaw-2822	174	13	143	143	NUM
taxlaw-2822	174	14	when	when	SCONJ
taxlaw-2822	174	15	a	a	DET
taxlaw-2822	174	16	country	country	NOUN
taxlaw-2822	174	17	acts	act	VERB
taxlaw-2822	174	18	as	as	ADP
taxlaw-2822	174	19	a	a	DET
taxlaw-2822	174	20	residence	residence	NOUN
taxlaw-2822	174	21	-	-	PUNCT
taxlaw-2822	174	22	country	country	NOUN
taxlaw-2822	174	23	in	in	ADP
taxlaw-2822	174	24	respect	respect	NOUN
taxlaw-2822	174	25	to	to	ADP
taxlaw-2822	174	26	cross	cross	ADJ
taxlaw-2822	174	27	-	-	ADJ
taxlaw-2822	174	28	border	border	ADJ
taxlaw-2822	174	29	corporate	corporate	ADJ
taxlaw-2822	174	30	profits	profit	NOUN
taxlaw-2822	174	31	and	and	CCONJ
taxlaw-2822	174	32	losses	loss	NOUN
taxlaw-2822	174	33	,	,	PUNCT
taxlaw-2822	174	34	it	it	PRON
taxlaw-2822	174	35	limits	limit	VERB
taxlaw-2822	174	36	the	the	DET
taxlaw-2822	174	37	erosion	erosion	NOUN
taxlaw-2822	174	38	of	of	ADP
taxlaw-2822	174	39	the	the	DET
taxlaw-2822	174	40	national	national	ADJ
taxlaw-2822	174	41	base	base	NOUN
taxlaw-2822	174	42	,	,	PUNCT
taxlaw-2822	174	43	carried	carry	VERB
taxlaw-2822	174	44	by	by	ADP
taxlaw-2822	174	45	resident	resident	ADJ
taxlaw-2822	174	46	persons	person	NOUN
taxlaw-2822	174	47	through	through	ADP
taxlaw-2822	174	48	certain	certain	ADJ
taxlaw-2822	174	49	consolidation	consolidation	NOUN
taxlaw-2822	174	50	techniques	technique	NOUN
taxlaw-2822	174	51	that	that	PRON
taxlaw-2822	174	52	pursue	pursue	VERB
taxlaw-2822	174	53	the	the	DET
taxlaw-2822	174	54	inflows	inflow	NOUN
taxlaw-2822	174	55	of	of	ADP
taxlaw-2822	174	56	foreign	foreign	ADJ
taxlaw-2822	174	57	losses	loss	NOUN
taxlaw-2822	174	58	or	or	CCONJ
taxlaw-2822	174	59	profits	profit	NOUN
taxlaw-2822	174	60	at	at	ADP
taxlaw-2822	174	61	the	the	DET
taxlaw-2822	174	62	level	level	NOUN
taxlaw-2822	174	63	of	of	ADP
taxlaw-2822	174	64	the	the	DET
taxlaw-2822	174	65	parent	parent	NOUN
taxlaw-2822	174	66	company	company	NOUN
taxlaw-2822	174	67	located	locate	VERB
taxlaw-2822	174	68	in	in	ADP
taxlaw-2822	174	69	the	the	DET
taxlaw-2822	174	70	residence	residence	NOUN
taxlaw-2822	174	71	-	-	PUNCT
taxlaw-2822	174	72	country	country	NOUN
taxlaw-2822	174	73	.	.	PUNCT
taxlaw-2822	175	1	when	when	SCONJ
taxlaw-2822	175	2	a	a	DET
taxlaw-2822	175	3	country	country	NOUN
taxlaw-2822	175	4	acts	act	VERB
taxlaw-2822	175	5	as	as	ADP
taxlaw-2822	175	6	a	a	DET
taxlaw-2822	175	7	source	source	NOUN
taxlaw-2822	175	8	-	-	PUNCT
taxlaw-2822	175	9	country	country	NOUN
taxlaw-2822	175	10	in	in	ADP
taxlaw-2822	175	11	respect	respect	NOUN
taxlaw-2822	175	12	to	to	ADP
taxlaw-2822	175	13	cross	cross	ADJ
taxlaw-2822	175	14	-	-	ADJ
taxlaw-2822	175	15	border	border	ADJ
taxlaw-2822	175	16	corporate	corporate	ADJ
taxlaw-2822	175	17	profits	profit	NOUN
taxlaw-2822	175	18	and	and	CCONJ
taxlaw-2822	175	19	losses	loss	NOUN
taxlaw-2822	175	20	,	,	PUNCT
taxlaw-2822	175	21	it	it	PRON
taxlaw-2822	175	22	limits	limit	VERB
taxlaw-2822	175	23	the	the	DET
taxlaw-2822	175	24	erosion	erosion	NOUN
taxlaw-2822	175	25	of	of	ADP
taxlaw-2822	175	26	national	national	ADJ
taxlaw-2822	175	27	base	base	NOUN
taxlaw-2822	175	28	carried	carry	VERB
taxlaw-2822	175	29	by	by	ADP
taxlaw-2822	175	30	non	non	ADJ
taxlaw-2822	175	31	-	-	ADJ
taxlaw-2822	175	32	resident	resident	ADJ
taxlaw-2822	175	33	persons	person	NOUN
taxlaw-2822	175	34	through	through	ADP
taxlaw-2822	175	35	consolidation	consolidation	NOUN
taxlaw-2822	175	36	techniques	technique	NOUN
taxlaw-2822	175	37	in	in	ADP
taxlaw-2822	175	38	which	which	PRON
taxlaw-2822	175	39	domestic	domestic	ADJ
taxlaw-2822	175	40	profits	profit	NOUN
taxlaw-2822	175	41	or	or	CCONJ
taxlaw-2822	175	42	losses	loss	NOUN
taxlaw-2822	175	43	of	of	ADP
taxlaw-2822	175	44	affiliated	affiliated	ADJ
taxlaw-2822	175	45	companies	company	NOUN
taxlaw-2822	175	46	located	locate	VERB
taxlaw-2822	175	47	in	in	ADP
taxlaw-2822	175	48	a	a	DET
taxlaw-2822	175	49	sourcecountry	sourcecountry	NOUN
taxlaw-2822	175	50	are	be	AUX
taxlaw-2822	175	51	transferred	transfer	VERB
taxlaw-2822	175	52	to	to	ADP
taxlaw-2822	175	53	parent	parent	NOUN
taxlaw-2822	175	54	companies	company	NOUN
taxlaw-2822	175	55	located	locate	VERB
taxlaw-2822	175	56	abroad	abroad	ADV
taxlaw-2822	175	57	.	.	PUNCT
taxlaw-2822	176	1	a	a	DET
taxlaw-2822	176	2	given	give	VERB
taxlaw-2822	176	3	country	country	NOUN
taxlaw-2822	176	4	can	can	AUX
taxlaw-2822	176	5	be	be	AUX
taxlaw-2822	176	6	at	at	ADP
taxlaw-2822	176	7	times	time	NOUN
taxlaw-2822	176	8	a	a	DET
taxlaw-2822	176	9	residence	residence	NOUN
taxlaw-2822	176	10	or	or	CCONJ
taxlaw-2822	176	11	a	a	DET
taxlaw-2822	176	12	source	source	NOUN
taxlaw-2822	176	13	country	country	NOUN
taxlaw-2822	176	14	in	in	ADP
taxlaw-2822	176	15	respect	respect	NOUN
taxlaw-2822	176	16	to	to	ADP
taxlaw-2822	176	17	the	the	DET
taxlaw-2822	176	18	operations	operation	NOUN
taxlaw-2822	176	19	of	of	ADP
taxlaw-2822	176	20	multinational	multinational	ADJ
taxlaw-2822	176	21	groups	group	NOUN
taxlaw-2822	176	22	and	and	CCONJ
taxlaw-2822	176	23	such	such	DET
taxlaw-2822	176	24	a	a	DET
taxlaw-2822	176	25	country	country	NOUN
taxlaw-2822	176	26	has	have	VERB
taxlaw-2822	176	27	an	an	DET
taxlaw-2822	176	28	incentive	incentive	NOUN
taxlaw-2822	176	29	to	to	PART
taxlaw-2822	176	30	exchange	exchange	VERB
taxlaw-2822	176	31	information	information	NOUN
taxlaw-2822	176	32	to	to	PART
taxlaw-2822	176	33	better	well	ADV
taxlaw-2822	176	34	protect	protect	VERB
taxlaw-2822	176	35	its	its	PRON
taxlaw-2822	176	36	own	own	ADJ
taxlaw-2822	176	37	interests	interest	NOUN
taxlaw-2822	176	38	in	in	ADP
taxlaw-2822	176	39	all	all	DET
taxlaw-2822	176	40	cases	case	NOUN
taxlaw-2822	176	41	(	(	PUNCT
taxlaw-2822	176	42	i.e.	i.e.	X
taxlaw-2822	176	43	when	when	SCONJ
taxlaw-2822	176	44	it	it	PRON
taxlaw-2822	176	45	acts	act	VERB
taxlaw-2822	176	46	as	as	ADP
taxlaw-2822	176	47	a	a	DET
taxlaw-2822	176	48	residence	residence	NOUN
taxlaw-2822	176	49	-	-	PUNCT
taxlaw-2822	176	50	country	country	NOUN
taxlaw-2822	176	51	and	and	CCONJ
taxlaw-2822	176	52	when	when	SCONJ
taxlaw-2822	176	53	it	it	PRON
taxlaw-2822	176	54	acts	act	VERB
taxlaw-2822	176	55	as	as	ADP
taxlaw-2822	176	56	a	a	DET
taxlaw-2822	176	57	sourcecountry	sourcecountry	NOUN
taxlaw-2822	176	58	)	)	PUNCT
taxlaw-2822	176	59	.	.	PUNCT
taxlaw-2822	177	1	as	as	ADP
taxlaw-2822	177	2	a	a	DET
taxlaw-2822	177	3	result	result	NOUN
taxlaw-2822	177	4	the	the	DET
taxlaw-2822	177	5	game	game	NOUN
taxlaw-2822	177	6	is	be	AUX
taxlaw-2822	177	7	really	really	ADV
taxlaw-2822	177	8	about	about	ADP
taxlaw-2822	177	9	the	the	DET
taxlaw-2822	177	10	reciprocal	reciprocal	ADJ
taxlaw-2822	177	11	exchange	exchange	NOUN
taxlaw-2822	177	12	of	of	ADP
taxlaw-2822	177	13	information	information	NOUN
taxlaw-2822	177	14	among	among	ADP
taxlaw-2822	177	15	countries	country	NOUN
taxlaw-2822	177	16	,	,	PUNCT
taxlaw-2822	177	17	unlike	unlike	ADP
taxlaw-2822	177	18	the	the	DET
taxlaw-2822	177	19	asymmetric	asymmetric	ADJ
taxlaw-2822	177	20	game	game	NOUN
taxlaw-2822	177	21	played	play	VERB
taxlaw-2822	177	22	in	in	ADP
taxlaw-2822	177	23	respect	respect	NOUN
taxlaw-2822	177	24	to	to	ADP
taxlaw-2822	177	25	general	general	ADJ
taxlaw-2822	177	26	tax	tax	NOUN
taxlaw-2822	177	27	information	information	NOUN
taxlaw-2822	177	28	about	about	ADP
taxlaw-2822	177	29	individual	individual	ADJ
taxlaw-2822	177	30	taxpayers	taxpayer	NOUN
taxlaw-2822	177	31	.	.	PUNCT
taxlaw-2822	178	1	in	in	ADP
taxlaw-2822	178	2	conclusion	conclusion	NOUN
taxlaw-2822	178	3	,	,	PUNCT
taxlaw-2822	178	4	in	in	ADP
taxlaw-2822	178	5	respect	respect	NOUN
taxlaw-2822	178	6	to	to	ADP
taxlaw-2822	178	7	cross	cross	ADJ
taxlaw-2822	178	8	-	-	ADJ
taxlaw-2822	178	9	border	border	ADJ
taxlaw-2822	178	10	corporate	corporate	ADJ
taxlaw-2822	178	11	profits	profit	NOUN
taxlaw-2822	178	12	and	and	CCONJ
taxlaw-2822	178	13	losses	loss	NOUN
taxlaw-2822	178	14	,	,	PUNCT
taxlaw-2822	178	15	there	there	PRON
taxlaw-2822	178	16	is	be	VERB
taxlaw-2822	178	17	(	(	PUNCT
taxlaw-2822	178	18	i	i	NOUN
taxlaw-2822	178	19	)	)	PUNCT
taxlaw-2822	178	20	a	a	DET
taxlaw-2822	178	21	conflict	conflict	NOUN
taxlaw-2822	178	22	of	of	ADP
taxlaw-2822	178	23	interests	interest	NOUN
taxlaw-2822	178	24	between	between	ADP
taxlaw-2822	178	25	governments	government	NOUN
taxlaw-2822	178	26	seeking	seek	VERB
taxlaw-2822	178	27	to	to	PART
taxlaw-2822	178	28	protect	protect	VERB
taxlaw-2822	178	29	their	their	PRON
taxlaw-2822	178	30	own	own	ADJ
taxlaw-2822	178	31	tax	tax	NOUN
taxlaw-2822	178	32	bases	basis	NOUN
taxlaw-2822	178	33	and	and	CCONJ
taxlaw-2822	178	34	global	global	ADJ
taxlaw-2822	178	35	taxpayers	taxpayer	NOUN
taxlaw-2822	178	36	seeking	seek	VERB
taxlaw-2822	178	37	to	to	PART
taxlaw-2822	178	38	minimize	minimize	VERB
taxlaw-2822	178	39	their	their	PRON
taxlaw-2822	178	40	effective	effective	ADJ
taxlaw-2822	178	41	tax	tax	NOUN
taxlaw-2822	178	42	rates	rate	NOUN
taxlaw-2822	178	43	through	through	ADP
taxlaw-2822	178	44	beps	bep	NOUN
taxlaw-2822	178	45	and	and	CCONJ
taxlaw-2822	178	46	stateless	stateless	NOUN
taxlaw-2822	178	47	income	income	NOUN
taxlaw-2822	178	48	techniques	technique	NOUN
taxlaw-2822	178	49	,	,	PUNCT
taxlaw-2822	178	50	and	and	CCONJ
taxlaw-2822	178	51	(	(	PUNCT
taxlaw-2822	178	52	ii	ii	NOUN
taxlaw-2822	178	53	)	)	PUNCT
taxlaw-2822	178	54	a	a	DET
taxlaw-2822	178	55	common	common	ADJ
taxlaw-2822	178	56	interest	interest	NOUN
taxlaw-2822	178	57	among	among	ADP
taxlaw-2822	178	58	governments	government	NOUN
taxlaw-2822	178	59	to	to	PART
taxlaw-2822	178	60	protect	protect	VERB
taxlaw-2822	178	61	themselves	themselves	PRON
taxlaw-2822	178	62	from	from	ADP
taxlaw-2822	178	63	beps	bep	NOUN
taxlaw-2822	178	64	and	and	CCONJ
taxlaw-2822	178	65	stateless	stateless	NOUN
taxlaw-2822	178	66	income	income	NOUN
taxlaw-2822	178	67	techniques	technique	NOUN
taxlaw-2822	178	68	carried	carry	VERB
taxlaw-2822	178	69	out	out	ADP
taxlaw-2822	178	70	by	by	ADP
taxlaw-2822	178	71	global	global	ADJ
taxlaw-2822	178	72	taxpayers	taxpayer	NOUN
taxlaw-2822	178	73	.	.	PUNCT
taxlaw-2822	179	1	as	as	SCONJ
taxlaw-2822	179	2	reciprocity	reciprocity	NOUN
taxlaw-2822	179	3	is	be	AUX
taxlaw-2822	179	4	incentivized	incentivize	VERB
taxlaw-2822	179	5	in	in	ADP
taxlaw-2822	179	6	the	the	DET
taxlaw-2822	179	7	sharing	sharing	NOUN
taxlaw-2822	179	8	of	of	ADP
taxlaw-2822	179	9	global	global	ADJ
taxlaw-2822	179	10	corporate	corporate	ADJ
taxlaw-2822	179	11	tax	tax	NOUN
taxlaw-2822	179	12	information	information	NOUN
taxlaw-2822	179	13	,	,	PUNCT
taxlaw-2822	179	14	it	it	PRON
taxlaw-2822	179	15	is	be	AUX
taxlaw-2822	179	16	reasonable	reasonable	ADJ
taxlaw-2822	179	17	to	to	PART
taxlaw-2822	179	18	assume	assume	VERB
taxlaw-2822	179	19	that	that	SCONJ
taxlaw-2822	179	20	,	,	PUNCT
taxlaw-2822	179	21	for	for	ADP
taxlaw-2822	179	22	each	each	DET
taxlaw-2822	179	23	individual	individual	ADJ
taxlaw-2822	179	24	country	country	NOUN
taxlaw-2822	179	25	,	,	PUNCT
taxlaw-2822	179	26	the	the	DET
taxlaw-2822	179	27	value	value	NOUN
taxlaw-2822	179	28	of	of	ADP
taxlaw-2822	179	29	that	that	DET
taxlaw-2822	179	30	information	information	NOUN
taxlaw-2822	179	31	exceeds	exceed	VERB
taxlaw-2822	179	32	the	the	DET
taxlaw-2822	179	33	value	value	NOUN
taxlaw-2822	179	34	that	that	PRON
taxlaw-2822	179	35	can	can	AUX
taxlaw-2822	179	36	be	be	AUX
taxlaw-2822	179	37	extracted	extract	VERB
taxlaw-2822	179	38	from	from	ADP
taxlaw-2822	179	39	merely	merely	ADV
taxlaw-2822	179	40	unilateral	unilateral	ADJ
taxlaw-2822	179	41	strategies	strategy	NOUN
taxlaw-2822	179	42	that	that	PRON
taxlaw-2822	179	43	do	do	AUX
taxlaw-2822	179	44	not	not	PART
taxlaw-2822	179	45	enhance	enhance	VERB
taxlaw-2822	179	46	cooperation	cooperation	NOUN
taxlaw-2822	179	47	.	.	PUNCT
taxlaw-2822	180	1	this	this	DET
taxlaw-2822	180	2	assumption	assumption	NOUN
taxlaw-2822	180	3	informs	inform	VERB
taxlaw-2822	180	4	the	the	DET
taxlaw-2822	180	5	rest	rest	NOUN
taxlaw-2822	180	6	of	of	ADP
taxlaw-2822	180	7	this	this	DET
taxlaw-2822	180	8	article	article	NOUN
taxlaw-2822	180	9	,	,	PUNCT
taxlaw-2822	180	10	and	and	CCONJ
taxlaw-2822	180	11	suggests	suggest	VERB
taxlaw-2822	180	12	that	that	SCONJ
taxlaw-2822	180	13	an	an	DET
taxlaw-2822	180	14	individual	individual	ADJ
taxlaw-2822	180	15	country	country	NOUN
taxlaw-2822	180	16	that	that	PRON
taxlaw-2822	180	17	has	have	VERB
taxlaw-2822	180	18	access	access	NOUN
taxlaw-2822	180	19	to	to	ADP
taxlaw-2822	180	20	global	global	ADJ
taxlaw-2822	180	21	corporate	corporate	ADJ
taxlaw-2822	180	22	tax	tax	NOUN
taxlaw-2822	180	23	information	information	NOUN
taxlaw-2822	180	24	can	can	AUX
taxlaw-2822	180	25	counteract	counteract	VERB
taxlaw-2822	180	26	beps	bep	NOUN
taxlaw-2822	180	27	more	more	ADV
taxlaw-2822	180	28	effectively	effectively	ADV
taxlaw-2822	180	29	.	.	PUNCT
taxlaw-2822	181	1	in	in	ADP
taxlaw-2822	181	2	particular	particular	ADJ
taxlaw-2822	181	3	the	the	DET
taxlaw-2822	181	4	lack	lack	NOUN
taxlaw-2822	181	5	of	of	ADP
taxlaw-2822	181	6	access	access	NOUN
taxlaw-2822	181	7	to	to	ADP
taxlaw-2822	181	8	global	global	ADJ
taxlaw-2822	181	9	corporate	corporate	ADJ
taxlaw-2822	181	10	tax	tax	NOUN
taxlaw-2822	181	11	information	information	NOUN
taxlaw-2822	181	12	hinders	hinder	VERB
taxlaw-2822	181	13	the	the	DET
taxlaw-2822	181	14	capability	capability	NOUN
taxlaw-2822	181	15	of	of	ADP
taxlaw-2822	181	16	tax	tax	NOUN
taxlaw-2822	181	17	authorities	authority	NOUN
taxlaw-2822	181	18	of	of	ADP
taxlaw-2822	181	19	a	a	DET
taxlaw-2822	181	20	given	give	VERB
taxlaw-2822	181	21	country	country	NOUN
taxlaw-2822	181	22	to	to	PART
taxlaw-2822	181	23	prevent	prevent	VERB
taxlaw-2822	181	24	(	(	PUNCT
taxlaw-2822	181	25	i	i	NOUN
taxlaw-2822	181	26	)	)	PUNCT
taxlaw-2822	181	27	the	the	DET
taxlaw-2822	181	28	erosion	erosion	NOUN
taxlaw-2822	181	29	of	of	ADP
taxlaw-2822	181	30	the	the	DET
taxlaw-2822	181	31	tax	tax	NOUN
taxlaw-2822	181	32	bases	basis	NOUN
taxlaw-2822	181	33	that	that	PRON
taxlaw-2822	181	34	results	result	VERB
taxlaw-2822	181	35	from	from	ADP
taxlaw-2822	181	36	the	the	DET
taxlaw-2822	181	37	import	import	NOUN
taxlaw-2822	181	38	(	(	PUNCT
taxlaw-2822	181	39	or	or	CCONJ
taxlaw-2822	181	40	export	export	NOUN
taxlaw-2822	181	41	)	)	PUNCT
taxlaw-2822	181	42	of	of	ADP
taxlaw-2822	181	43	foreign	foreign	ADJ
taxlaw-2822	181	44	generated	generate	VERB
taxlaw-2822	181	45	profits	profit	NOUN
taxlaw-2822	181	46	and	and	CCONJ
taxlaw-2822	181	47	losses	loss	NOUN
taxlaw-2822	181	48	,	,	PUNCT
taxlaw-2822	181	49	(	(	PUNCT
taxlaw-2822	181	50	ii	ii	NOUN
taxlaw-2822	181	51	)	)	PUNCT
taxlaw-2822	181	52	the	the	DET
taxlaw-2822	181	53	dual	dual	ADJ
taxlaw-2822	181	54	use	use	NOUN
taxlaw-2822	181	55	of	of	ADP
taxlaw-2822	181	56	losses	loss	NOUN
taxlaw-2822	181	57	,	,	PUNCT
taxlaw-2822	181	58	and	and	CCONJ
taxlaw-2822	181	59	(	(	PUNCT
taxlaw-2822	181	60	iii	iii	X
taxlaw-2822	181	61	)	)	PUNCT
taxlaw-2822	181	62	the	the	DET
taxlaw-2822	181	63	artificial	artificial	ADJ
taxlaw-2822	181	64	creation	creation	NOUN
taxlaw-2822	181	65	of	of	ADP
taxlaw-2822	181	66	income	income	NOUN
taxlaw-2822	181	67	.	.	PUNCT
taxlaw-2822	182	1	by	by	ADP
taxlaw-2822	182	2	contrast	contrast	NOUN
taxlaw-2822	182	3	,	,	PUNCT
taxlaw-2822	182	4	the	the	DET
taxlaw-2822	182	5	availability	availability	NOUN
taxlaw-2822	182	6	of	of	ADP
taxlaw-2822	182	7	global	global	ADJ
taxlaw-2822	182	8	corporate	corporate	ADJ
taxlaw-2822	182	9	tax	tax	NOUN
taxlaw-2822	182	10	information	information	NOUN
taxlaw-2822	182	11	on	on	ADP
taxlaw-2822	182	12	a	a	DET
taxlaw-2822	182	13	multilateral	multilateral	ADJ
taxlaw-2822	182	14	basis	basis	NOUN
taxlaw-2822	182	15	would	would	AUX
taxlaw-2822	182	16	enable	enable	VERB
taxlaw-2822	182	17	countries	country	NOUN
taxlaw-2822	182	18	to	to	PART
taxlaw-2822	182	19	effectively	effectively	ADV
taxlaw-2822	182	20	enforce	enforce	VERB
taxlaw-2822	182	21	rules	rule	NOUN
taxlaw-2822	182	22	that	that	PRON
taxlaw-2822	182	23	prevent	prevent	VERB
taxlaw-2822	182	24	these	these	DET
taxlaw-2822	182	25	aggressive	aggressive	ADJ
taxlaw-2822	182	26	strategies	strategy	NOUN
taxlaw-2822	182	27	.	.	PUNCT
taxlaw-2822	183	1	certain	certain	ADJ
taxlaw-2822	183	2	additional	additional	ADJ
taxlaw-2822	183	3	assumptions	assumption	NOUN
taxlaw-2822	183	4	are	be	AUX
taxlaw-2822	183	5	made	make	VERB
taxlaw-2822	183	6	in	in	ADP
taxlaw-2822	183	7	respect	respect	NOUN
taxlaw-2822	183	8	to	to	ADP
taxlaw-2822	183	9	the	the	DET
taxlaw-2822	183	10	first	first	ADJ
taxlaw-2822	183	11	stage	stage	NOUN
taxlaw-2822	183	12	of	of	ADP
taxlaw-2822	183	13	the	the	DET
taxlaw-2822	183	14	stylized	stylize	VERB
taxlaw-2822	183	15	game	game	NOUN
taxlaw-2822	183	16	theory	theory	NOUN
taxlaw-2822	183	17	model	model	NOUN
taxlaw-2822	183	18	used	use	VERB
taxlaw-2822	183	19	here	here	ADV
taxlaw-2822	183	20	.	.	PUNCT
taxlaw-2822	184	1	first	first	ADV
taxlaw-2822	184	2	,	,	PUNCT
taxlaw-2822	184	3	it	it	PRON
taxlaw-2822	184	4	is	be	AUX
taxlaw-2822	184	5	assumed	assume	VERB
taxlaw-2822	184	6	that	that	SCONJ
taxlaw-2822	184	7	initially	initially	ADV
taxlaw-2822	184	8	agents	agent	NOUN
taxlaw-2822	184	9	(	(	PUNCT
taxlaw-2822	184	10	i.e.	i.e.	X
taxlaw-2822	184	11	countries	country	NOUN
taxlaw-2822	184	12	)	)	PUNCT
taxlaw-2822	184	13	do	do	AUX
taxlaw-2822	184	14	not	not	PART
taxlaw-2822	184	15	communicate	communicate	VERB
taxlaw-2822	184	16	and	and	CCONJ
taxlaw-2822	184	17	therefore	therefore	ADV
taxlaw-2822	184	18	can	can	AUX
taxlaw-2822	184	19	not	not	PART
taxlaw-2822	184	20	purposefully	purposefully	ADV
taxlaw-2822	184	21	cooperate	cooperate	VERB
taxlaw-2822	184	22	.	.	PUNCT
taxlaw-2822	185	1	only	only	ADV
taxlaw-2822	185	2	in	in	ADP
taxlaw-2822	185	3	the	the	DET
taxlaw-2822	185	4	subsequent	subsequent	ADJ
taxlaw-2822	185	5	stage	stage	NOUN
taxlaw-2822	185	6	are	be	AUX
taxlaw-2822	185	7	communication	communication	NOUN
taxlaw-2822	185	8	and	and	CCONJ
taxlaw-2822	185	9	cooperation	cooperation	NOUN
taxlaw-2822	185	10	factored	factor	VERB
taxlaw-2822	185	11	into	into	ADP
taxlaw-2822	185	12	account	account	NOUN
taxlaw-2822	185	13	,	,	PUNCT
taxlaw-2822	185	14	during	during	ADP
taxlaw-2822	185	15	repeated	repeat	VERB
taxlaw-2822	185	16	interactions	interaction	NOUN
taxlaw-2822	185	17	.	.	PUNCT
taxlaw-2822	186	1	second	second	ADJ
taxlaw-2822	186	2	,	,	PUNCT
taxlaw-2822	186	3	it	it	PRON
taxlaw-2822	186	4	is	be	AUX
taxlaw-2822	186	5	assumed	assume	VERB
taxlaw-2822	186	6	that	that	SCONJ
taxlaw-2822	186	7	agents	agent	NOUN
taxlaw-2822	186	8	act	act	VERB
taxlaw-2822	186	9	"	"	PUNCT
taxlaw-2822	186	10	rationally	rationally	ADV
taxlaw-2822	186	11	,	,	PUNCT
taxlaw-2822	186	12	"	"	PUNCT
taxlaw-2822	186	13	in	in	ADP
taxlaw-2822	186	14	line	line	NOUN
taxlaw-2822	186	15	with	with	ADP
taxlaw-2822	186	16	a	a	DET
taxlaw-2822	186	17	simplified	simplified	ADJ
taxlaw-2822	186	18	game	game	NOUN
taxlaw-2822	186	19	-	-	PUNCT
taxlaw-2822	186	20	theoretic	theoretic	NOUN
taxlaw-2822	186	21	logic	logic	NOUN
taxlaw-2822	186	22	.	.	PUNCT
taxlaw-2822	187	1	35	35	NUM
taxlaw-2822	187	2	third	third	ADJ
taxlaw-2822	187	3	,	,	PUNCT
taxlaw-2822	187	4	it	it	PRON
taxlaw-2822	187	5	is	be	AUX
taxlaw-2822	187	6	assumed	assume	VERB
taxlaw-2822	187	7	that	that	SCONJ
taxlaw-2822	187	8	at	at	ADP
taxlaw-2822	187	9	every	every	DET
taxlaw-2822	187	10	point	point	NOUN
taxlaw-2822	187	11	where	where	SCONJ
taxlaw-2822	187	12	a	a	DET
taxlaw-2822	187	13	decision	decision	NOUN
taxlaw-2822	187	14	is	be	AUX
taxlaw-2822	187	15	made	make	VERB
taxlaw-2822	187	16	an	an	DET
taxlaw-2822	187	17	agent	agent	NOUN
taxlaw-2822	187	18	knows	know	VERB
taxlaw-2822	187	19	everything	everything	PRON
taxlaw-2822	187	20	that	that	PRON
taxlaw-2822	187	21	has	have	AUX
taxlaw-2822	187	22	happened	happen	VERB
taxlaw-2822	187	23	in	in	ADP
taxlaw-2822	187	24	the	the	DET
taxlaw-2822	187	25	game	game	NOUN
taxlaw-2822	187	26	up	up	ADP
taxlaw-2822	187	27	to	to	ADP
taxlaw-2822	187	28	that	that	DET
taxlaw-2822	187	29	point	point	NOUN
taxlaw-2822	187	30	.	.	PUNCT
taxlaw-2822	188	1	fourth	fourth	ADJ
taxlaw-2822	188	2	,	,	PUNCT
taxlaw-2822	188	3	it	it	PRON
taxlaw-2822	188	4	is	be	AUX
taxlaw-2822	188	5	assumed	assume	VERB
taxlaw-2822	188	6	that	that	SCONJ
taxlaw-2822	188	7	such	such	DET
taxlaw-2822	188	8	a	a	DET
taxlaw-2822	188	9	game	game	NOUN
taxlaw-2822	188	10	is	be	AUX
taxlaw-2822	188	11	a	a	DET
taxlaw-2822	188	12	simultaneous	simultaneous	ADJ
taxlaw-2822	188	13	-	-	PUNCT
taxlaw-2822	188	14	move	move	NOUN
taxlaw-2822	188	15	game	game	NOUN
taxlaw-2822	188	16	in	in	ADP
taxlaw-2822	188	17	which	which	PRON
taxlaw-2822	188	18	agents	agent	NOUN
taxlaw-2822	188	19	choose	choose	VERB
taxlaw-2822	188	20	their	their	PRON
taxlaw-2822	188	21	strategies	strategy	NOUN
taxlaw-2822	188	22	at	at	ADP
taxlaw-2822	188	23	the	the	DET
taxlaw-2822	188	24	same	same	ADJ
taxlaw-2822	188	25	time	time	NOUN
taxlaw-2822	188	26	.	.	PUNCT
taxlaw-2822	189	1	in	in	ADP
taxlaw-2822	189	2	stage	stage	NOUN
taxlaw-2822	189	3	two	two	NUM
taxlaw-2822	189	4	,	,	PUNCT
taxlaw-2822	189	5	the	the	DET
taxlaw-2822	189	6	first	first	ADJ
taxlaw-2822	189	7	assumption	assumption	NOUN
taxlaw-2822	189	8	(	(	PUNCT
taxlaw-2822	189	9	that	that	SCONJ
taxlaw-2822	189	10	agents	agent	NOUN
taxlaw-2822	189	11	do	do	AUX
taxlaw-2822	189	12	not	not	PART
taxlaw-2822	189	13	communicate	communicate	VERB
taxlaw-2822	189	14	and	and	CCONJ
taxlaw-2822	189	15	do	do	AUX
taxlaw-2822	189	16	not	not	PART
taxlaw-2822	189	17	cooperate	cooperate	VERB
taxlaw-2822	189	18	)	)	PUNCT
taxlaw-2822	189	19	is	be	AUX
taxlaw-2822	189	20	relinquished	relinquish	VERB
taxlaw-2822	189	21	and	and	CCONJ
taxlaw-2822	189	22	therefore	therefore	ADV
taxlaw-2822	189	23	binding	bind	VERB
taxlaw-2822	189	24	(	(	PUNCT
taxlaw-2822	189	25	bilateral	bilateral	ADJ
taxlaw-2822	189	26	or	or	CCONJ
taxlaw-2822	189	27	multilateral	multilateral	ADJ
taxlaw-2822	189	28	)	)	PUNCT
taxlaw-2822	189	29	agreements	agreement	NOUN
taxlaw-2822	189	30	based	base	VERB
taxlaw-2822	189	31	on	on	ADP
taxlaw-2822	189	32	communication	communication	NOUN
taxlaw-2822	189	33	and	and	CCONJ
taxlaw-2822	189	34	cooperation	cooperation	NOUN
taxlaw-2822	189	35	leading	lead	VERB
taxlaw-2822	189	36	to	to	ADP
taxlaw-2822	189	37	exchange	exchange	NOUN
taxlaw-2822	189	38	of	of	ADP
taxlaw-2822	189	39	global	global	ADJ
taxlaw-2822	189	40	corporate	corporate	ADJ
taxlaw-2822	189	41	tax	tax	NOUN
taxlaw-2822	189	42	information	information	NOUN
taxlaw-2822	189	43	are	be	AUX
taxlaw-2822	189	44	contemplated	contemplate	VERB
taxlaw-2822	189	45	.	.	PUNCT
taxlaw-2822	190	1	35	35	NUM
taxlaw-2822	190	2	although	although	SCONJ
taxlaw-2822	190	3	game	game	NOUN
taxlaw-2822	190	4	theory	theory	NOUN
taxlaw-2822	190	5	is	be	AUX
taxlaw-2822	190	6	not	not	PART
taxlaw-2822	190	7	an	an	DET
taxlaw-2822	190	8	empirical	empirical	ADJ
taxlaw-2822	190	9	account	account	NOUN
taxlaw-2822	190	10	of	of	ADP
taxlaw-2822	190	11	the	the	DET
taxlaw-2822	190	12	motivations	motivation	NOUN
taxlaw-2822	190	13	of	of	ADP
taxlaw-2822	190	14	actual	actual	ADJ
taxlaw-2822	190	15	agents	agent	NOUN
taxlaw-2822	190	16	,	,	PUNCT
taxlaw-2822	190	17	under	under	ADP
taxlaw-2822	190	18	the	the	DET
taxlaw-2822	190	19	utility	utility	NOUN
taxlaw-2822	190	20	and	and	CCONJ
taxlaw-2822	190	21	rationality	rationality	NOUN
taxlaw-2822	190	22	constraint	constraint	NOUN
taxlaw-2822	190	23	it	it	PRON
taxlaw-2822	190	24	is	be	AUX
taxlaw-2822	190	25	able	able	ADJ
taxlaw-2822	190	26	to	to	PART
taxlaw-2822	190	27	provide	provide	VERB
taxlaw-2822	190	28	a	a	DET
taxlaw-2822	190	29	simplified	simplified	ADJ
taxlaw-2822	190	30	account	account	NOUN
taxlaw-2822	190	31	at	at	ADP
taxlaw-2822	190	32	least	least	ADJ
taxlaw-2822	190	33	of	of	ADP
taxlaw-2822	190	34	rational	rational	ADJ
taxlaw-2822	190	35	expectations	expectation	NOUN
taxlaw-2822	190	36	for	for	ADP
taxlaw-2822	190	37	the	the	DET
taxlaw-2822	190	38	likely	likely	ADJ
taxlaw-2822	190	39	behavior	behavior	NOUN
taxlaw-2822	190	40	of	of	ADP
taxlaw-2822	190	41	agents	agent	NOUN
taxlaw-2822	190	42	.	.	PUNCT
taxlaw-2822	191	1	144	144	NUM
taxlaw-2822	191	2	columbia	columbia	PROPN
taxlaw-2822	191	3	journal	journal	PROPN
taxlaw-2822	191	4	of	of	ADP
taxlaw-2822	191	5	tax	tax	NOUN
taxlaw-2822	191	6	law	law	NOUN
taxlaw-2822	191	7	[	[	X
taxlaw-2822	191	8	vol.5:133	vol.5:133	PROPN
taxlaw-2822	191	9	these	these	DET
taxlaw-2822	191	10	assumptions	assumption	NOUN
taxlaw-2822	191	11	set	set	VERB
taxlaw-2822	191	12	up	up	ADP
taxlaw-2822	191	13	a	a	DET
taxlaw-2822	191	14	simplified	simplified	ADJ
taxlaw-2822	191	15	model	model	NOUN
taxlaw-2822	191	16	in	in	ADP
taxlaw-2822	191	17	which	which	PRON
taxlaw-2822	191	18	policy	policy	NOUN
taxlaw-2822	191	19	makers	maker	NOUN
taxlaw-2822	191	20	are	be	AUX
taxlaw-2822	191	21	fully	fully	ADV
taxlaw-2822	191	22	informed	inform	VERB
taxlaw-2822	191	23	of	of	ADP
taxlaw-2822	191	24	the	the	DET
taxlaw-2822	191	25	strategies	strategy	NOUN
taxlaw-2822	191	26	about	about	ADP
taxlaw-2822	191	27	cross	cross	ADJ
taxlaw-2822	191	28	-	-	ADJ
taxlaw-2822	191	29	border	border	ADJ
taxlaw-2822	191	30	profits	profit	NOUN
taxlaw-2822	191	31	and	and	CCONJ
taxlaw-2822	191	32	losses	loss	NOUN
taxlaw-2822	191	33	that	that	PRON
taxlaw-2822	191	34	are	be	AUX
taxlaw-2822	191	35	simultaneously	simultaneously	ADV
taxlaw-2822	191	36	adopted	adopt	VERB
taxlaw-2822	191	37	by	by	ADP
taxlaw-2822	191	38	other	other	ADJ
taxlaw-2822	191	39	countries	country	NOUN
taxlaw-2822	191	40	.	.	PUNCT
taxlaw-2822	192	1	it	it	PRON
taxlaw-2822	192	2	is	be	AUX
taxlaw-2822	192	3	obvious	obvious	ADJ
taxlaw-2822	192	4	that	that	SCONJ
taxlaw-2822	192	5	the	the	DET
taxlaw-2822	192	6	actual	actual	ADJ
taxlaw-2822	192	7	interdependence	interdependence	NOUN
taxlaw-2822	192	8	of	of	ADP
taxlaw-2822	192	9	national	national	ADJ
taxlaw-2822	192	10	tax	tax	NOUN
taxlaw-2822	192	11	strategies	strategy	NOUN
taxlaw-2822	192	12	in	in	ADP
taxlaw-2822	192	13	this	this	DET
taxlaw-2822	192	14	regulatory	regulatory	ADJ
taxlaw-2822	192	15	context	context	NOUN
taxlaw-2822	192	16	is	be	AUX
taxlaw-2822	192	17	more	more	ADV
taxlaw-2822	192	18	complex	complex	ADJ
taxlaw-2822	192	19	than	than	ADP
taxlaw-2822	192	20	what	what	PRON
taxlaw-2822	192	21	is	be	AUX
taxlaw-2822	192	22	suggested	suggest	VERB
taxlaw-2822	192	23	by	by	ADP
taxlaw-2822	192	24	this	this	DET
taxlaw-2822	192	25	model	model	NOUN
taxlaw-2822	192	26	.	.	PUNCT
taxlaw-2822	193	1	in	in	ADP
taxlaw-2822	193	2	reality	reality	NOUN
taxlaw-2822	193	3	there	there	PRON
taxlaw-2822	193	4	can	can	AUX
taxlaw-2822	193	5	be	be	AUX
taxlaw-2822	193	6	imperfect	imperfect	ADJ
taxlaw-2822	193	7	information	information	NOUN
taxlaw-2822	193	8	,	,	PUNCT
taxlaw-2822	193	9	biases	bias	NOUN
taxlaw-2822	193	10	in	in	ADP
taxlaw-2822	193	11	the	the	DET
taxlaw-2822	193	12	perception	perception	NOUN
taxlaw-2822	193	13	of	of	ADP
taxlaw-2822	193	14	moves	move	NOUN
taxlaw-2822	193	15	made	make	VERB
taxlaw-2822	193	16	by	by	ADP
taxlaw-2822	193	17	other	other	ADJ
taxlaw-2822	193	18	countries	country	NOUN
taxlaw-2822	193	19	,	,	PUNCT
taxlaw-2822	193	20	and	and	CCONJ
taxlaw-2822	193	21	sequential	sequential	ADJ
taxlaw-2822	193	22	processes	process	NOUN
taxlaw-2822	193	23	in	in	ADP
taxlaw-2822	193	24	which	which	PRON
taxlaw-2822	193	25	countries	country	NOUN
taxlaw-2822	193	26	choose	choose	VERB
taxlaw-2822	193	27	their	their	PRON
taxlaw-2822	193	28	strategies	strategy	NOUN
taxlaw-2822	193	29	one	one	NUM
taxlaw-2822	193	30	after	after	ADP
taxlaw-2822	193	31	the	the	DET
taxlaw-2822	193	32	other	other	ADJ
taxlaw-2822	193	33	.	.	PUNCT
taxlaw-2822	194	1	yet	yet	CCONJ
taxlaw-2822	194	2	the	the	DET
taxlaw-2822	194	3	simplified	simplified	ADJ
taxlaw-2822	194	4	model	model	NOUN
taxlaw-2822	194	5	reflects	reflect	VERB
taxlaw-2822	194	6	the	the	DET
taxlaw-2822	194	7	fact	fact	NOUN
taxlaw-2822	194	8	that	that	SCONJ
taxlaw-2822	194	9	countries	country	NOUN
taxlaw-2822	194	10	interact	interact	VERB
taxlaw-2822	194	11	on	on	ADP
taxlaw-2822	194	12	a	a	DET
taxlaw-2822	194	13	continuous	continuous	ADJ
taxlaw-2822	194	14	basis	basis	NOUN
taxlaw-2822	194	15	over	over	ADP
taxlaw-2822	194	16	time	time	NOUN
taxlaw-2822	194	17	and	and	CCONJ
taxlaw-2822	194	18	thus	thus	ADV
taxlaw-2822	194	19	play	play	VERB
taxlaw-2822	194	20	so	so	ADV
taxlaw-2822	194	21	called	call	VERB
taxlaw-2822	194	22	"	"	PUNCT
taxlaw-2822	194	23	repeated	repeat	VERB
taxlaw-2822	194	24	games	game	NOUN
taxlaw-2822	194	25	,	,	PUNCT
taxlaw-2822	194	26	"	"	PUNCT
taxlaw-2822	194	27	in	in	ADP
taxlaw-2822	194	28	which	which	PRON
taxlaw-2822	194	29	they	they	PRON
taxlaw-2822	194	30	expect	expect	VERB
taxlaw-2822	194	31	to	to	PART
taxlaw-2822	194	32	face	face	VERB
taxlaw-2822	194	33	each	each	DET
taxlaw-2822	194	34	other	other	ADJ
taxlaw-2822	194	35	in	in	ADP
taxlaw-2822	194	36	similar	similar	ADJ
taxlaw-2822	194	37	situations	situation	NOUN
taxlaw-2822	194	38	on	on	ADP
taxlaw-2822	194	39	multiple	multiple	ADJ
taxlaw-2822	194	40	occasions.36	occasions.36	NOUN
taxlaw-2822	194	41	these	these	DET
taxlaw-2822	194	42	repeated	repeat	VERB
taxlaw-2822	194	43	games	game	NOUN
taxlaw-2822	194	44	are	be	AUX
taxlaw-2822	194	45	played	play	VERB
taxlaw-2822	194	46	with	with	ADP
taxlaw-2822	194	47	future	future	ADJ
taxlaw-2822	194	48	games	game	NOUN
taxlaw-2822	194	49	in	in	ADP
taxlaw-2822	194	50	mind	mind	NOUN
taxlaw-2822	194	51	,	,	PUNCT
taxlaw-2822	194	52	and	and	CCONJ
taxlaw-2822	194	53	this	this	PRON
taxlaw-2822	194	54	can	can	AUX
taxlaw-2822	194	55	significantly	significantly	ADV
taxlaw-2822	194	56	alter	alter	VERB
taxlaw-2822	194	57	their	their	PRON
taxlaw-2822	194	58	outcomes	outcome	NOUN
taxlaw-2822	194	59	and	and	CCONJ
taxlaw-2822	194	60	equilibrium	equilibrium	NOUN
taxlaw-2822	194	61	strategies	strategy	NOUN
taxlaw-2822	194	62	.	.	PUNCT
taxlaw-2822	195	1	in	in	ADP
taxlaw-2822	195	2	such	such	DET
taxlaw-2822	195	3	a	a	DET
taxlaw-2822	195	4	multi	multi	ADJ
taxlaw-2822	195	5	-	-	ADJ
taxlaw-2822	195	6	player	player	ADJ
taxlaw-2822	195	7	situation	situation	NOUN
taxlaw-2822	195	8	,	,	PUNCT
taxlaw-2822	195	9	countries	country	NOUN
taxlaw-2822	195	10	initially	initially	ADV
taxlaw-2822	195	11	develop	develop	VERB
taxlaw-2822	195	12	their	their	PRON
taxlaw-2822	195	13	own	own	ADJ
taxlaw-2822	195	14	unilateral	unilateral	ADJ
taxlaw-2822	195	15	tax	tax	NOUN
taxlaw-2822	195	16	policies	policy	NOUN
taxlaw-2822	195	17	,	,	PUNCT
taxlaw-2822	195	18	and	and	CCONJ
taxlaw-2822	195	19	then	then	ADV
taxlaw-2822	195	20	consider	consider	VERB
taxlaw-2822	195	21	the	the	DET
taxlaw-2822	195	22	reactions	reaction	NOUN
taxlaw-2822	195	23	of	of	ADP
taxlaw-2822	195	24	other	other	ADJ
taxlaw-2822	195	25	countries	country	NOUN
taxlaw-2822	195	26	over	over	ADP
taxlaw-2822	195	27	time.37	time.37	NOUN
taxlaw-2822	195	28	in	in	ADP
taxlaw-2822	195	29	this	this	DET
taxlaw-2822	195	30	process	process	NOUN
taxlaw-2822	195	31	,	,	PUNCT
taxlaw-2822	195	32	cooperation	cooperation	NOUN
taxlaw-2822	195	33	and	and	CCONJ
taxlaw-2822	195	34	coordination	coordination	NOUN
taxlaw-2822	195	35	thus	thus	ADV
taxlaw-2822	195	36	are	be	AUX
taxlaw-2822	195	37	two	two	NUM
taxlaw-2822	195	38	progressive	progressive	ADJ
taxlaw-2822	195	39	phases	phase	NOUN
taxlaw-2822	195	40	of	of	ADP
taxlaw-2822	195	41	a	a	DET
taxlaw-2822	195	42	comprehensive	comprehensive	ADJ
taxlaw-2822	195	43	process	process	NOUN
taxlaw-2822	195	44	:	:	PUNCT
taxlaw-2822	195	45	cooperation	cooperation	NOUN
taxlaw-2822	195	46	can	can	AUX
taxlaw-2822	195	47	be	be	AUX
taxlaw-2822	195	48	minimally	minimally	ADV
taxlaw-2822	195	49	defined	define	VERB
taxlaw-2822	195	50	as	as	ADP
taxlaw-2822	195	51	the	the	DET
taxlaw-2822	195	52	working	working	NOUN
taxlaw-2822	195	53	together	together	ADV
taxlaw-2822	195	54	of	of	ADP
taxlaw-2822	195	55	at	at	ADV
taxlaw-2822	195	56	least	least	ADV
taxlaw-2822	195	57	two	two	NUM
taxlaw-2822	195	58	agents	agent	NOUN
taxlaw-2822	195	59	(	(	PUNCT
taxlaw-2822	195	60	i.e.	i.e.	X
taxlaw-2822	195	61	countries	country	NOUN
taxlaw-2822	195	62	)	)	PUNCT
taxlaw-2822	195	63	to	to	PART
taxlaw-2822	195	64	achieve	achieve	VERB
taxlaw-2822	195	65	a	a	DET
taxlaw-2822	195	66	common	common	ADJ
taxlaw-2822	195	67	end	end	NOUN
taxlaw-2822	195	68	,	,	PUNCT
taxlaw-2822	195	69	while	while	SCONJ
taxlaw-2822	195	70	coordination	coordination	NOUN
taxlaw-2822	195	71	involves	involve	VERB
taxlaw-2822	195	72	the	the	DET
taxlaw-2822	195	73	working	working	NOUN
taxlaw-2822	195	74	together	together	ADV
taxlaw-2822	195	75	of	of	ADP
taxlaw-2822	195	76	more	more	ADJ
taxlaw-2822	195	77	than	than	ADP
taxlaw-2822	195	78	two	two	NUM
taxlaw-2822	195	79	agents	agent	NOUN
taxlaw-2822	195	80	(	(	PUNCT
taxlaw-2822	195	81	i.e.	i.e.	X
taxlaw-2822	195	82	countries	country	NOUN
taxlaw-2822	195	83	)	)	PUNCT
taxlaw-2822	195	84	in	in	ADP
taxlaw-2822	195	85	order	order	NOUN
taxlaw-2822	195	86	to	to	PART
taxlaw-2822	195	87	exchange	exchange	VERB
taxlaw-2822	195	88	information	information	NOUN
taxlaw-2822	195	89	.	.	PUNCT
taxlaw-2822	196	1	coordination	coordination	NOUN
taxlaw-2822	196	2	,	,	PUNCT
taxlaw-2822	196	3	thus	thus	ADV
taxlaw-2822	196	4	,	,	PUNCT
taxlaw-2822	196	5	may	may	AUX
taxlaw-2822	196	6	emerge	emerge	VERB
taxlaw-2822	196	7	in	in	ADP
taxlaw-2822	196	8	a	a	DET
taxlaw-2822	196	9	world	world	NOUN
taxlaw-2822	196	10	of	of	ADP
taxlaw-2822	196	11	agents	agent	NOUN
taxlaw-2822	196	12	(	(	PUNCT
taxlaw-2822	196	13	such	such	ADJ
taxlaw-2822	196	14	as	as	ADP
taxlaw-2822	196	15	countries	country	NOUN
taxlaw-2822	196	16	)	)	PUNCT
taxlaw-2822	196	17	who	who	PRON
taxlaw-2822	196	18	operate	operate	VERB
taxlaw-2822	196	19	without	without	ADP
taxlaw-2822	196	20	central	central	ADJ
taxlaw-2822	196	21	authority	authority	NOUN
taxlaw-2822	196	22	and	and	CCONJ
taxlaw-2822	196	23	interact	interact	VERB
taxlaw-2822	196	24	repeatedly	repeatedly	ADV
taxlaw-2822	196	25	.	.	PUNCT
taxlaw-2822	197	1	this	this	PRON
taxlaw-2822	197	2	is	be	AUX
taxlaw-2822	197	3	now	now	ADV
taxlaw-2822	197	4	a	a	DET
taxlaw-2822	197	5	common	common	ADJ
taxlaw-2822	197	6	view	view	NOUN
taxlaw-2822	197	7	that	that	PRON
taxlaw-2822	197	8	stems	stem	VERB
taxlaw-2822	197	9	from	from	ADP
taxlaw-2822	197	10	the	the	DET
taxlaw-2822	197	11	seminal	seminal	ADJ
taxlaw-2822	197	12	work	work	NOUN
taxlaw-2822	197	13	of	of	ADP
taxlaw-2822	197	14	robert	robert	PROPN
taxlaw-2822	197	15	axelrod	axelrod	PROPN
taxlaw-2822	197	16	,	,	PUNCT
taxlaw-2822	197	17	in	in	ADP
taxlaw-2822	197	18	which	which	PRON
taxlaw-2822	197	19	he	he	PRON
taxlaw-2822	197	20	has	have	AUX
taxlaw-2822	197	21	shown	show	VERB
taxlaw-2822	197	22	that	that	SCONJ
taxlaw-2822	197	23	cooperation	cooperation	NOUN
taxlaw-2822	197	24	can	can	AUX
taxlaw-2822	197	25	get	get	AUX
taxlaw-2822	197	26	started	start	VERB
taxlaw-2822	197	27	in	in	ADP
taxlaw-2822	197	28	a	a	DET
taxlaw-2822	197	29	world	world	NOUN
taxlaw-2822	197	30	of	of	ADP
taxlaw-2822	197	31	unconditional	unconditional	ADJ
taxlaw-2822	197	32	defectors	defector	NOUN
taxlaw-2822	197	33	and	and	CCONJ
taxlaw-2822	197	34	evolve	evolve	VERB
taxlaw-2822	197	35	from	from	ADP
taxlaw-2822	197	36	small	small	ADJ
taxlaw-2822	197	37	clusters	cluster	NOUN
taxlaw-2822	197	38	of	of	ADP
taxlaw-2822	197	39	individual	individual	ADJ
taxlaw-2822	197	40	agents	agent	NOUN
taxlaw-2822	197	41	who	who	PRON
taxlaw-2822	197	42	base	base	VERB
taxlaw-2822	197	43	their	their	PRON
taxlaw-2822	197	44	cooperation	cooperation	NOUN
taxlaw-2822	197	45	on	on	ADP
taxlaw-2822	197	46	reciprocity	reciprocity	NOUN
taxlaw-2822	197	47	.	.	PUNCT
taxlaw-2822	198	1	cooperation	cooperation	NOUN
taxlaw-2822	198	2	,	,	PUNCT
taxlaw-2822	198	3	once	once	ADV
taxlaw-2822	198	4	established	establish	VERB
taxlaw-2822	198	5	within	within	ADP
taxlaw-2822	198	6	a	a	DET
taxlaw-2822	198	7	cluster	cluster	NOUN
taxlaw-2822	198	8	of	of	ADP
taxlaw-2822	198	9	agents	agent	NOUN
taxlaw-2822	198	10	,	,	PUNCT
taxlaw-2822	198	11	becomes	become	VERB
taxlaw-2822	198	12	a	a	DET
taxlaw-2822	198	13	full	full	ADV
taxlaw-2822	198	14	-	-	PUNCT
taxlaw-2822	198	15	fledged	fledged	ADJ
taxlaw-2822	198	16	form	form	NOUN
taxlaw-2822	198	17	of	of	ADP
taxlaw-2822	198	18	coordination	coordination	NOUN
taxlaw-2822	198	19	and	and	CCONJ
taxlaw-2822	198	20	can	can	AUX
taxlaw-2822	198	21	protect	protect	VERB
taxlaw-2822	198	22	itself	itself	PRON
taxlaw-2822	198	23	from	from	ADP
taxlaw-2822	198	24	invasion	invasion	NOUN
taxlaw-2822	198	25	by	by	ADP
taxlaw-2822	198	26	less	less	ADJ
taxlaw-2822	198	27	cooperative	cooperative	ADJ
taxlaw-2822	198	28	strategies	strategy	NOUN
taxlaw-2822	198	29	played	play	VERB
taxlaw-2822	198	30	by	by	ADP
taxlaw-2822	198	31	other	other	ADJ
taxlaw-2822	198	32	individual	individual	ADJ
taxlaw-2822	198	33	agents	agent	NOUN
taxlaw-2822	198	34	,	,	PUNCT
taxlaw-2822	198	35	maintaining	maintain	VERB
taxlaw-2822	198	36	the	the	DET
taxlaw-2822	198	37	prevalence	prevalence	NOUN
taxlaw-2822	198	38	of	of	ADP
taxlaw-2822	198	39	the	the	DET
taxlaw-2822	198	40	cooperative	cooperative	ADJ
taxlaw-2822	198	41	strategy.38	strategy.38	NOUN
taxlaw-2822	198	42	one	one	PRON
taxlaw-2822	198	43	would	would	AUX
taxlaw-2822	198	44	think	think	VERB
taxlaw-2822	198	45	that	that	SCONJ
taxlaw-2822	198	46	coordination	coordination	NOUN
taxlaw-2822	198	47	must	must	AUX
taxlaw-2822	198	48	imply	imply	VERB
taxlaw-2822	198	49	"	"	PUNCT
taxlaw-2822	198	50	friendship	friendship	NOUN
taxlaw-2822	198	51	"	"	PUNCT
taxlaw-2822	198	52	and	and	CCONJ
taxlaw-2822	198	53	"	"	PUNCT
taxlaw-2822	198	54	foresight	foresight	NOUN
taxlaw-2822	198	55	"	"	PUNCT
taxlaw-2822	198	56	as	as	ADP
taxlaw-2822	198	57	essential	essential	ADJ
taxlaw-2822	198	58	elements	element	NOUN
taxlaw-2822	198	59	of	of	ADP
taxlaw-2822	198	60	a	a	DET
taxlaw-2822	198	61	purposive	purposive	ADJ
taxlaw-2822	198	62	behavior	behavior	NOUN
taxlaw-2822	198	63	.	.	PUNCT
taxlaw-2822	199	1	however	however	ADV
taxlaw-2822	199	2	,	,	PUNCT
taxlaw-2822	199	3	game	game	NOUN
taxlaw-2822	199	4	theory	theory	NOUN
taxlaw-2822	199	5	proposes	propose	VERB
taxlaw-2822	199	6	that	that	SCONJ
taxlaw-2822	199	7	coordination	coordination	NOUN
taxlaw-2822	199	8	,	,	PUNCT
taxlaw-2822	199	9	in	in	ADP
taxlaw-2822	199	10	certain	certain	ADJ
taxlaw-2822	199	11	situations	situation	NOUN
taxlaw-2822	199	12	,	,	PUNCT
taxlaw-2822	199	13	can	can	AUX
taxlaw-2822	199	14	be	be	AUX
taxlaw-2822	199	15	initially	initially	ADV
taxlaw-2822	199	16	achieved	achieve	VERB
taxlaw-2822	199	17	simply	simply	ADV
taxlaw-2822	199	18	out	out	ADP
taxlaw-2822	199	19	of	of	ADP
taxlaw-2822	199	20	the	the	DET
taxlaw-2822	199	21	combinatorial	combinatorial	ADJ
taxlaw-2822	199	22	effects	effect	NOUN
taxlaw-2822	199	23	of	of	ADP
taxlaw-2822	199	24	interactions	interaction	NOUN
taxlaw-2822	199	25	of	of	ADP
taxlaw-2822	199	26	individual	individual	ADJ
taxlaw-2822	199	27	agents	agent	NOUN
taxlaw-2822	199	28	pursuing	pursue	VERB
taxlaw-2822	199	29	their	their	PRON
taxlaw-2822	199	30	own	own	ADJ
taxlaw-2822	199	31	goals	goal	NOUN
taxlaw-2822	199	32	,	,	PUNCT
taxlaw-2822	199	33	such	such	ADJ
taxlaw-2822	199	34	as	as	ADP
taxlaw-2822	199	35	countries	country	NOUN
taxlaw-2822	199	36	pursuing	pursue	VERB
taxlaw-2822	199	37	unilateral	unilateral	ADJ
taxlaw-2822	199	38	tax	tax	NOUN
taxlaw-2822	199	39	strategies	strategy	NOUN
taxlaw-2822	199	40	(	(	PUNCT
taxlaw-2822	199	41	of	of	ADP
taxlaw-2822	199	42	course	course	NOUN
taxlaw-2822	199	43	such	such	ADJ
taxlaw-2822	199	44	cooperation	cooperation	NOUN
taxlaw-2822	199	45	can	can	AUX
taxlaw-2822	199	46	then	then	ADV
taxlaw-2822	199	47	be	be	AUX
taxlaw-2822	199	48	enshrined	enshrine	VERB
taxlaw-2822	199	49	in	in	ADP
taxlaw-2822	199	50	binding	bind	VERB
taxlaw-2822	199	51	legal	legal	ADJ
taxlaw-2822	199	52	obligations	obligation	NOUN
taxlaw-2822	199	53	.	.	PUNCT
taxlaw-2822	199	54	)	)	PUNCT
taxlaw-2822	200	1	moreover	moreover	ADV
taxlaw-2822	200	2	,	,	PUNCT
taxlaw-2822	200	3	while	while	SCONJ
taxlaw-2822	200	4	coordination	coordination	NOUN
taxlaw-2822	200	5	appears	appear	VERB
taxlaw-2822	200	6	to	to	PART
taxlaw-2822	200	7	be	be	AUX
taxlaw-2822	200	8	inherently	inherently	ADV
taxlaw-2822	200	9	unstable	unstable	ADJ
taxlaw-2822	200	10	,	,	PUNCT
taxlaw-2822	200	11	game	game	NOUN
taxlaw-2822	200	12	theory	theory	NOUN
taxlaw-2822	200	13	proposes	propose	VERB
taxlaw-2822	200	14	that	that	SCONJ
taxlaw-2822	200	15	it	it	PRON
taxlaw-2822	200	16	can	can	AUX
taxlaw-2822	200	17	be	be	AUX
taxlaw-2822	200	18	established	establish	VERB
taxlaw-2822	200	19	as	as	ADP
taxlaw-2822	200	20	a	a	DET
taxlaw-2822	200	21	stable	stable	ADJ
taxlaw-2822	200	22	equilibrium	equilibrium	NOUN
taxlaw-2822	200	23	over	over	ADP
taxlaw-2822	200	24	repeated	repeat	VERB
taxlaw-2822	200	25	games	game	NOUN
taxlaw-2822	200	26	that	that	PRON
taxlaw-2822	200	27	involve	involve	VERB
taxlaw-2822	200	28	information	information	NOUN
taxlaw-2822	200	29	and	and	CCONJ
taxlaw-2822	200	30	unilateral	unilateral	ADJ
taxlaw-2822	200	31	benefits	benefit	NOUN
taxlaw-2822	200	32	for	for	ADP
taxlaw-2822	200	33	each	each	DET
taxlaw-2822	200	34	actor	actor	NOUN
taxlaw-2822	200	35	.	.	PUNCT
taxlaw-2822	201	1	this	this	DET
taxlaw-2822	201	2	kind	kind	NOUN
taxlaw-2822	201	3	of	of	ADP
taxlaw-2822	201	4	equilibrium	equilibrium	NOUN
taxlaw-2822	201	5	is	be	AUX
taxlaw-2822	201	6	usually	usually	ADV
taxlaw-2822	201	7	defined	define	VERB
taxlaw-2822	201	8	as	as	ADP
taxlaw-2822	201	9	an	an	DET
taxlaw-2822	201	10	evolutionarily	evolutionarily	ADV
taxlaw-2822	201	11	stable	stable	ADJ
taxlaw-2822	201	12	equilibrium.39	equilibrium.39	NOUN
taxlaw-2822	201	13	this	this	DET
taxlaw-2822	201	14	concept	concept	NOUN
taxlaw-2822	201	15	captures	capture	VERB
taxlaw-2822	201	16	two	two	NUM
taxlaw-2822	201	17	basic	basic	ADJ
taxlaw-2822	201	18	ideas	idea	NOUN
taxlaw-2822	201	19	:	:	PUNCT
taxlaw-2822	201	20	that	that	SCONJ
taxlaw-2822	201	21	an	an	DET
taxlaw-2822	201	22	equilibrium	equilibrium	NOUN
taxlaw-2822	201	23	strategy	strategy	NOUN
taxlaw-2822	201	24	should	should	AUX
taxlaw-2822	201	25	be	be	AUX
taxlaw-2822	201	26	stable	stable	ADJ
taxlaw-2822	201	27	against	against	ADP
taxlaw-2822	201	28	small	small	ADJ
taxlaw-2822	201	29	invasions	invasion	NOUN
taxlaw-2822	201	30	by	by	ADP
taxlaw-2822	201	31	"	"	PUNCT
taxlaw-2822	201	32	mutants	mutant	NOUN
taxlaw-2822	201	33	"	"	PUNCT
taxlaw-2822	201	34	playing	play	VERB
taxlaw-2822	201	35	some	some	DET
taxlaw-2822	201	36	other	other	ADJ
taxlaw-2822	201	37	strategy	strategy	NOUN
taxlaw-2822	201	38	,	,	PUNCT
taxlaw-2822	201	39	and	and	CCONJ
taxlaw-2822	201	40	that	that	SCONJ
taxlaw-2822	201	41	communication	communication	NOUN
taxlaw-2822	201	42	solves	solve	VERB
taxlaw-2822	201	43	coordination	coordination	NOUN
taxlaw-2822	201	44	problems	problem	NOUN
taxlaw-2822	201	45	.	.	PUNCT
taxlaw-2822	202	1	according	accord	VERB
taxlaw-2822	202	2	to	to	ADP
taxlaw-2822	202	3	this	this	DET
taxlaw-2822	202	4	approach	approach	NOUN
taxlaw-2822	202	5	,	,	PUNCT
taxlaw-2822	202	6	some	some	DET
taxlaw-2822	202	7	36	36	NUM
taxlaw-2822	202	8	on	on	ADP
taxlaw-2822	202	9	the	the	DET
taxlaw-2822	202	10	concept	concept	NOUN
taxlaw-2822	202	11	of	of	ADP
taxlaw-2822	202	12	repeated	repeat	VERB
taxlaw-2822	202	13	games	game	NOUN
taxlaw-2822	202	14	in	in	ADP
taxlaw-2822	202	15	legal	legal	ADJ
taxlaw-2822	202	16	contexts	context	NOUN
taxlaw-2822	202	17	see	see	VERB
taxlaw-2822	202	18	,	,	PUNCT
taxlaw-2822	202	19	baird	baird	PROPN
taxlaw-2822	202	20	,	,	PUNCT
taxlaw-2822	202	21	supra	supra	PROPN
taxlaw-2822	202	22	note	note	NOUN
taxlaw-2822	202	23	13	13	NUM
taxlaw-2822	202	24	,	,	PUNCT
taxlaw-2822	202	25	at	at	ADP
taxlaw-2822	202	26	159‒87	159‒87	NUM
taxlaw-2822	202	27	.	.	PUNCT
taxlaw-2822	202	28	37	37	NUM
taxlaw-2822	202	29	the	the	DET
taxlaw-2822	202	30	use	use	NOUN
taxlaw-2822	202	31	of	of	ADP
taxlaw-2822	202	32	game	game	NOUN
taxlaw-2822	202	33	theory	theory	NOUN
taxlaw-2822	202	34	in	in	ADP
taxlaw-2822	202	35	international	international	ADJ
taxlaw-2822	202	36	law	law	NOUN
taxlaw-2822	202	37	has	have	AUX
taxlaw-2822	202	38	been	be	AUX
taxlaw-2822	202	39	proposed	propose	VERB
taxlaw-2822	202	40	by	by	ADP
taxlaw-2822	202	41	andrew	andrew	PROPN
taxlaw-2822	202	42	t.	t.	PROPN
taxlaw-2822	202	43	guzman	guzman	PROPN
taxlaw-2822	202	44	,	,	PUNCT
taxlaw-2822	202	45	a	a	DET
taxlaw-2822	202	46	compliance	compliance	NOUN
taxlaw-2822	202	47	-	-	PUNCT
taxlaw-2822	202	48	based	base	VERB
taxlaw-2822	202	49	theory	theory	NOUN
taxlaw-2822	202	50	of	of	ADP
taxlaw-2822	202	51	international	international	ADJ
taxlaw-2822	202	52	law	law	NOUN
taxlaw-2822	202	53	,	,	PUNCT
taxlaw-2822	202	54	90	90	NUM
taxlaw-2822	202	55	calif	calif	NOUN
taxlaw-2822	202	56	.	.	PUNCT
taxlaw-2822	203	1	l.	l.	PROPN
taxlaw-2822	203	2	rev	rev	PROPN
taxlaw-2822	203	3	.	.	PROPN
taxlaw-2822	203	4	1823	1823	NUM
taxlaw-2822	203	5	,	,	PUNCT
taxlaw-2822	203	6	1831,1858	1831,1858	NUM
taxlaw-2822	203	7	(	(	PUNCT
taxlaw-2822	203	8	2002	2002	NUM
taxlaw-2822	203	9	)	)	PUNCT
taxlaw-2822	203	10	,	,	PUNCT
taxlaw-2822	203	11	and	and	CCONJ
taxlaw-2822	203	12	applied	apply	VERB
taxlaw-2822	203	13	to	to	ADP
taxlaw-2822	203	14	international	international	ADJ
taxlaw-2822	203	15	tax	tax	NOUN
taxlaw-2822	203	16	law	law	NOUN
taxlaw-2822	203	17	by	by	ADP
taxlaw-2822	203	18	tsilly	tsilly	ADV
taxlaw-2822	203	19	dagan	dagan	PROPN
taxlaw-2822	203	20	,	,	PUNCT
taxlaw-2822	203	21	the	the	DET
taxlaw-2822	203	22	tax	tax	NOUN
taxlaw-2822	203	23	treaties	treaty	NOUN
taxlaw-2822	203	24	myth	myth	NOUN
taxlaw-2822	203	25	,	,	PUNCT
taxlaw-2822	203	26	32	32	NUM
taxlaw-2822	203	27	n.y.u	n.y.u	NOUN
taxlaw-2822	203	28	.	.	PUNCT
taxlaw-2822	204	1	j.	j.	PROPN
taxlaw-2822	204	2	int’l	int’l	PROPN
taxlaw-2822	204	3	l	l	PROPN
taxlaw-2822	204	4	&	&	CCONJ
taxlaw-2822	204	5	pol	pol	PROPN
taxlaw-2822	204	6	.	.	PUNCT
taxlaw-2822	205	1	939	939	NUM
taxlaw-2822	205	2	(	(	PUNCT
taxlaw-2822	205	3	2000	2000	NUM
taxlaw-2822	205	4	)	)	PUNCT
taxlaw-2822	205	5	.	.	PUNCT
taxlaw-2822	206	1	38	38	NUM
taxlaw-2822	206	2	robert	robert	PROPN
taxlaw-2822	206	3	axelrod	axelrod	PROPN
taxlaw-2822	206	4	,	,	PUNCT
taxlaw-2822	206	5	the	the	DET
taxlaw-2822	206	6	evolution	evolution	NOUN
taxlaw-2822	206	7	of	of	ADP
taxlaw-2822	206	8	cooperation	cooperation	NOUN
taxlaw-2822	206	9	59‒69	59‒69	NUM
taxlaw-2822	206	10	(	(	PUNCT
taxlaw-2822	206	11	1984	1984	NUM
taxlaw-2822	206	12	)	)	PUNCT
taxlaw-2822	206	13	.	.	PUNCT
taxlaw-2822	206	14	39	39	NUM
taxlaw-2822	206	15	this	this	DET
taxlaw-2822	206	16	concept	concept	NOUN
taxlaw-2822	206	17	was	be	AUX
taxlaw-2822	206	18	originally	originally	ADV
taxlaw-2822	206	19	developed	develop	VERB
taxlaw-2822	206	20	in	in	ADP
taxlaw-2822	206	21	natural	natural	ADJ
taxlaw-2822	206	22	sciences	science	NOUN
taxlaw-2822	206	23	.	.	PUNCT
taxlaw-2822	207	1	see	see	VERB
taxlaw-2822	207	2	john	john	PROPN
taxlaw-2822	207	3	maynard	maynard	PROPN
taxlaw-2822	207	4	smith	smith	PROPN
taxlaw-2822	207	5	,	,	PUNCT
taxlaw-2822	207	6	evolution	evolution	NOUN
taxlaw-2822	207	7	and	and	CCONJ
taxlaw-2822	207	8	the	the	DET
taxlaw-2822	207	9	theory	theory	NOUN
taxlaw-2822	207	10	of	of	ADP
taxlaw-2822	207	11	games	game	NOUN
taxlaw-2822	207	12	(	(	PUNCT
taxlaw-2822	207	13	1982	1982	NUM
taxlaw-2822	207	14	)	)	PUNCT
taxlaw-2822	207	15	,	,	PUNCT
taxlaw-2822	207	16	and	and	CCONJ
taxlaw-2822	207	17	then	then	ADV
taxlaw-2822	207	18	it	it	PRON
taxlaw-2822	207	19	spread	spread	VERB
taxlaw-2822	207	20	to	to	ADP
taxlaw-2822	207	21	social	social	ADJ
taxlaw-2822	207	22	sciences	science	NOUN
taxlaw-2822	207	23	,	,	PUNCT
taxlaw-2822	207	24	see	see	VERB
taxlaw-2822	207	25	,	,	PUNCT
taxlaw-2822	207	26	e.g.	e.g.	ADV
taxlaw-2822	207	27	,	,	PUNCT
taxlaw-2822	207	28	john	john	PROPN
taxlaw-2822	207	29	harsanyi	harsanyi	PROPN
taxlaw-2822	207	30	&	&	CCONJ
taxlaw-2822	207	31	reinhard	reinhard	PROPN
taxlaw-2822	207	32	a.	a.	PROPN
taxlaw-2822	207	33	selten	selten	PROPN
taxlaw-2822	207	34	,	,	PUNCT
taxlaw-2822	207	35	general	general	ADJ
taxlaw-2822	207	36	theory	theory	NOUN
taxlaw-2822	207	37	of	of	ADP
taxlaw-2822	207	38	equilibrium	equilibrium	NOUN
taxlaw-2822	207	39	selection	selection	NOUN
taxlaw-2822	207	40	in	in	ADP
taxlaw-2822	207	41	games	game	NOUN
taxlaw-2822	207	42	(	(	PUNCT
taxlaw-2822	207	43	1988	1988	NUM
taxlaw-2822	207	44	)	)	PUNCT
taxlaw-2822	207	45	;	;	PUNCT
taxlaw-2822	207	46	j.	j.	PROPN
taxlaw-2822	207	47	w.	w.	PROPN
taxlaw-2822	207	48	weibull	weibull	PROPN
taxlaw-2822	207	49	,	,	PUNCT
taxlaw-2822	207	50	evolutionary	evolutionary	ADJ
taxlaw-2822	207	51	game	game	NOUN
taxlaw-2822	207	52	theory	theory	NOUN
taxlaw-2822	207	53	,	,	PUNCT
taxlaw-2822	207	54	59	59	NUM
taxlaw-2822	207	55	j.	j.	PROPN
taxlaw-2822	207	56	econ	econ	PROPN
taxlaw-2822	207	57	.	.	PUNCT
taxlaw-2822	208	1	theory	theory	NOUN
taxlaw-2822	208	2	,	,	PUNCT
taxlaw-2822	208	3	57–84	57–84	NUM
taxlaw-2822	208	4	(	(	PUNCT
taxlaw-2822	208	5	1995	1995	NUM
taxlaw-2822	208	6	)	)	PUNCT
taxlaw-2822	208	7	;	;	PUNCT
taxlaw-2822	208	8	jorgen	jorgen	PROPN
taxlaw-2822	208	9	weibull	weibull	PROPN
taxlaw-2822	208	10	,	,	PUNCT
taxlaw-2822	208	11	evolutionary	evolutionary	ADJ
taxlaw-2822	208	12	game	game	NOUN
taxlaw-2822	208	13	theory	theory	NOUN
taxlaw-2822	208	14	(	(	PUNCT
taxlaw-2822	208	15	1995	1995	NUM
taxlaw-2822	208	16	)	)	PUNCT
taxlaw-2822	208	17	.	.	PUNCT
taxlaw-2822	209	1	2014	2014	NUM
taxlaw-2822	209	2	]	]	PUNCT
taxlaw-2822	209	3	the	the	DET
taxlaw-2822	209	4	use	use	NOUN
taxlaw-2822	209	5	of	of	ADP
taxlaw-2822	209	6	cross	cross	ADJ
taxlaw-2822	209	7	-	-	ADJ
taxlaw-2822	209	8	border	border	ADJ
taxlaw-2822	209	9	corporate	corporate	ADJ
taxlaw-2822	209	10	profits	profit	NOUN
taxlaw-2822	209	11	and	and	CCONJ
taxlaw-2822	209	12	losses	loss	NOUN
taxlaw-2822	209	13	145	145	NUM
taxlaw-2822	209	14	threshold	threshold	NOUN
taxlaw-2822	209	15	number	number	NOUN
taxlaw-2822	209	16	of	of	ADP
taxlaw-2822	209	17	cooperating	cooperate	VERB
taxlaw-2822	209	18	agents	agent	NOUN
taxlaw-2822	209	19	,	,	PUNCT
taxlaw-2822	209	20	who	who	PRON
taxlaw-2822	209	21	all	all	PRON
taxlaw-2822	209	22	choose	choose	VERB
taxlaw-2822	209	23	a	a	DET
taxlaw-2822	209	24	single	single	ADJ
taxlaw-2822	209	25	strategy	strategy	NOUN
taxlaw-2822	209	26	,	,	PUNCT
taxlaw-2822	209	27	can	can	AUX
taxlaw-2822	209	28	create	create	VERB
taxlaw-2822	209	29	a	a	DET
taxlaw-2822	209	30	stable	stable	ADJ
taxlaw-2822	209	31	equilibrium	equilibrium	NOUN
taxlaw-2822	209	32	impervious	impervious	ADJ
taxlaw-2822	209	33	to	to	ADP
taxlaw-2822	209	34	occasional	occasional	ADJ
taxlaw-2822	209	35	mutations.40	mutations.40	PROPN
taxlaw-2822	209	36	a	a	DET
taxlaw-2822	209	37	multi	multi	ADJ
taxlaw-2822	209	38	-	-	ADJ
taxlaw-2822	209	39	country	country	ADJ
taxlaw-2822	209	40	coordination	coordination	NOUN
taxlaw-2822	209	41	strategy	strategy	NOUN
taxlaw-2822	209	42	regarding	regard	VERB
taxlaw-2822	209	43	cross	cross	ADJ
taxlaw-2822	209	44	-	-	ADJ
taxlaw-2822	209	45	border	border	ADJ
taxlaw-2822	209	46	consolidation	consolidation	NOUN
taxlaw-2822	209	47	of	of	ADP
taxlaw-2822	209	48	profits	profit	NOUN
taxlaw-2822	209	49	and	and	CCONJ
taxlaw-2822	209	50	losses	loss	NOUN
taxlaw-2822	209	51	can	can	AUX
taxlaw-2822	209	52	be	be	AUX
taxlaw-2822	209	53	effectively	effectively	ADV
taxlaw-2822	209	54	imposed	impose	VERB
taxlaw-2822	209	55	by	by	ADP
taxlaw-2822	209	56	a	a	DET
taxlaw-2822	209	57	binding	bind	VERB
taxlaw-2822	209	58	legal	legal	ADJ
taxlaw-2822	209	59	instrument	instrument	NOUN
taxlaw-2822	209	60	through	through	ADP
taxlaw-2822	209	61	which	which	PRON
taxlaw-2822	209	62	global	global	ADJ
taxlaw-2822	209	63	corporate	corporate	ADJ
taxlaw-2822	209	64	tax	tax	NOUN
taxlaw-2822	209	65	information	information	NOUN
taxlaw-2822	209	66	is	be	AUX
taxlaw-2822	209	67	shared	share	VERB
taxlaw-2822	209	68	.	.	PUNCT
taxlaw-2822	210	1	this	this	DET
taxlaw-2822	210	2	coordination	coordination	NOUN
taxlaw-2822	210	3	among	among	ADP
taxlaw-2822	210	4	several	several	ADJ
taxlaw-2822	210	5	countries	country	NOUN
taxlaw-2822	210	6	would	would	AUX
taxlaw-2822	210	7	typically	typically	ADV
taxlaw-2822	210	8	occur	occur	VERB
taxlaw-2822	210	9	through	through	ADP
taxlaw-2822	210	10	a	a	DET
taxlaw-2822	210	11	multilateral	multilateral	ADJ
taxlaw-2822	210	12	treaty	treaty	NOUN
taxlaw-2822	210	13	,	,	PUNCT
taxlaw-2822	210	14	and	and	CCONJ
taxlaw-2822	210	15	within	within	ADP
taxlaw-2822	210	16	the	the	DET
taxlaw-2822	210	17	eu	eu	PROPN
taxlaw-2822	210	18	tax	tax	NOUN
taxlaw-2822	210	19	compact	compact	NOUN
taxlaw-2822	210	20	,	,	PUNCT
taxlaw-2822	210	21	through	through	ADP
taxlaw-2822	210	22	enhanced	enhanced	ADJ
taxlaw-2822	210	23	cooperation	cooperation	NOUN
taxlaw-2822	210	24	(	(	PUNCT
taxlaw-2822	210	25	which	which	PRON
taxlaw-2822	210	26	requires	require	VERB
taxlaw-2822	210	27	the	the	DET
taxlaw-2822	210	28	approval	approval	NOUN
taxlaw-2822	210	29	of	of	ADP
taxlaw-2822	210	30	a	a	DET
taxlaw-2822	210	31	minimum	minimum	ADJ
taxlaw-2822	210	32	number	number	NOUN
taxlaw-2822	210	33	of	of	ADP
taxlaw-2822	210	34	nine	nine	NUM
taxlaw-2822	210	35	member	member	NOUN
taxlaw-2822	210	36	states).41	states).41	PROPN
taxlaw-2822	210	37	a	a	DET
taxlaw-2822	210	38	game	game	NOUN
taxlaw-2822	210	39	theory	theory	NOUN
taxlaw-2822	210	40	approach	approach	NOUN
taxlaw-2822	210	41	shows	show	VERB
taxlaw-2822	210	42	that	that	SCONJ
taxlaw-2822	210	43	the	the	DET
taxlaw-2822	210	44	ccctb	ccctb	NOUN
taxlaw-2822	210	45	multilateral	multilateral	ADJ
taxlaw-2822	210	46	agreement	agreement	NOUN
taxlaw-2822	210	47	is	be	AUX
taxlaw-2822	210	48	effectively	effectively	ADV
taxlaw-2822	210	49	the	the	DET
taxlaw-2822	210	50	codification	codification	NOUN
taxlaw-2822	210	51	of	of	ADP
taxlaw-2822	210	52	the	the	DET
taxlaw-2822	210	53	naturally	naturally	ADV
taxlaw-2822	210	54	occurring	occur	VERB
taxlaw-2822	210	55	outcome	outcome	NOUN
taxlaw-2822	210	56	of	of	ADP
taxlaw-2822	210	57	the	the	DET
taxlaw-2822	210	58	interaction	interaction	NOUN
taxlaw-2822	210	59	of	of	ADP
taxlaw-2822	210	60	unilateral	unilateral	ADJ
taxlaw-2822	210	61	strategies	strategy	NOUN
taxlaw-2822	210	62	of	of	ADP
taxlaw-2822	210	63	countries	country	NOUN
taxlaw-2822	210	64	in	in	ADP
taxlaw-2822	210	65	respect	respect	NOUN
taxlaw-2822	210	66	to	to	ADP
taxlaw-2822	210	67	the	the	DET
taxlaw-2822	210	68	regulation	regulation	NOUN
taxlaw-2822	210	69	of	of	ADP
taxlaw-2822	210	70	cross	cross	ADJ
taxlaw-2822	210	71	-	-	ADJ
taxlaw-2822	210	72	border	border	ADJ
taxlaw-2822	210	73	corporate	corporate	ADJ
taxlaw-2822	210	74	profits	profit	NOUN
taxlaw-2822	210	75	.	.	PUNCT
taxlaw-2822	211	1	sections	section	NOUN
taxlaw-2822	211	2	2‒5	2‒5	NUM
taxlaw-2822	211	3	therefore	therefore	ADV
taxlaw-2822	211	4	will	will	AUX
taxlaw-2822	211	5	describe	describe	VERB
taxlaw-2822	211	6	those	those	DET
taxlaw-2822	211	7	strategies	strategy	NOUN
taxlaw-2822	211	8	available	available	ADJ
taxlaw-2822	211	9	to	to	ADP
taxlaw-2822	211	10	residence	residence	NOUN
taxlaw-2822	211	11	and	and	CCONJ
taxlaw-2822	211	12	source	source	NOUN
taxlaw-2822	211	13	countries	country	NOUN
taxlaw-2822	211	14	,	,	PUNCT
taxlaw-2822	211	15	while	while	SCONJ
taxlaw-2822	211	16	the	the	DET
taxlaw-2822	211	17	final	final	ADJ
taxlaw-2822	211	18	sections	section	NOUN
taxlaw-2822	211	19	6‒9	6‒9	NUM
taxlaw-2822	211	20	will	will	AUX
taxlaw-2822	211	21	discuss	discuss	VERB
taxlaw-2822	211	22	how	how	SCONJ
taxlaw-2822	211	23	the	the	DET
taxlaw-2822	211	24	interactions	interaction	NOUN
taxlaw-2822	211	25	of	of	ADP
taxlaw-2822	211	26	those	those	DET
taxlaw-2822	211	27	strategies	strategy	NOUN
taxlaw-2822	211	28	play	play	VERB
taxlaw-2822	211	29	out	out	ADP
taxlaw-2822	211	30	.	.	PUNCT
taxlaw-2822	212	1	ii	ii	PROPN
taxlaw-2822	212	2	.	.	PUNCT
taxlaw-2822	212	3	unilateral	unilateral	ADJ
taxlaw-2822	212	4	tax	tax	NOUN
taxlaw-2822	212	5	strategies	strategy	NOUN
taxlaw-2822	212	6	of	of	ADP
taxlaw-2822	212	7	residence	residence	NOUN
taxlaw-2822	212	8	and	and	CCONJ
taxlaw-2822	212	9	sourcecountries	sourcecountrie	NOUN
taxlaw-2822	212	10	in	in	ADP
taxlaw-2822	212	11	respect	respect	NOUN
taxlaw-2822	212	12	to	to	ADP
taxlaw-2822	212	13	cross	cross	ADJ
taxlaw-2822	212	14	-	-	ADJ
taxlaw-2822	212	15	border	border	ADJ
taxlaw-2822	212	16	profits	profit	NOUN
taxlaw-2822	212	17	and	and	CCONJ
taxlaw-2822	212	18	losses	loss	NOUN
taxlaw-2822	212	19	existing	exist	VERB
taxlaw-2822	212	20	domestic	domestic	ADJ
taxlaw-2822	212	21	tax	tax	NOUN
taxlaw-2822	212	22	consolidation	consolidation	NOUN
taxlaw-2822	212	23	approaches	approach	NOUN
taxlaw-2822	212	24	(	(	PUNCT
taxlaw-2822	212	25	fiscal	fiscal	ADJ
taxlaw-2822	212	26	unity	unity	NOUN
taxlaw-2822	212	27	,	,	PUNCT
taxlaw-2822	212	28	group	group	NOUN
taxlaw-2822	212	29	relief	relief	NOUN
taxlaw-2822	212	30	,	,	PUNCT
taxlaw-2822	212	31	and	and	CCONJ
taxlaw-2822	212	32	group	group	NOUN
taxlaw-2822	212	33	contribution	contribution	NOUN
taxlaw-2822	212	34	)	)	PUNCT
taxlaw-2822	212	35	limit	limit	NOUN
taxlaw-2822	212	36	,	,	PUNCT
taxlaw-2822	212	37	from	from	ADP
taxlaw-2822	212	38	the	the	DET
taxlaw-2822	212	39	perspective	perspective	NOUN
taxlaw-2822	212	40	of	of	ADP
taxlaw-2822	212	41	residence	residence	NOUN
taxlaw-2822	212	42	-	-	PUNCT
taxlaw-2822	212	43	countries	country	NOUN
taxlaw-2822	212	44	,	,	PUNCT
taxlaw-2822	212	45	the	the	DET
taxlaw-2822	212	46	use	use	NOUN
taxlaw-2822	212	47	of	of	ADP
taxlaw-2822	212	48	crossborder	crossborder	NOUN
taxlaw-2822	212	49	profits	profit	NOUN
taxlaw-2822	212	50	and	and	CCONJ
taxlaw-2822	212	51	losses	loss	NOUN
taxlaw-2822	212	52	because	because	SCONJ
taxlaw-2822	212	53	the	the	DET
taxlaw-2822	212	54	information	information	NOUN
taxlaw-2822	212	55	needed	need	VERB
taxlaw-2822	212	56	about	about	ADP
taxlaw-2822	212	57	them	they	PRON
taxlaw-2822	212	58	to	to	PART
taxlaw-2822	212	59	apply	apply	VERB
taxlaw-2822	212	60	correlative	correlative	ADJ
taxlaw-2822	212	61	adjustments	adjustment	NOUN
taxlaw-2822	212	62	on	on	ADP
taxlaw-2822	212	63	a	a	DET
taxlaw-2822	212	64	cross	cross	ADJ
taxlaw-2822	212	65	-	-	ADJ
taxlaw-2822	212	66	border	border	ADJ
taxlaw-2822	212	67	level	level	NOUN
taxlaw-2822	212	68	is	be	AUX
taxlaw-2822	212	69	not	not	PART
taxlaw-2822	212	70	accessible	accessible	ADJ
taxlaw-2822	212	71	to	to	ADP
taxlaw-2822	212	72	the	the	DET
taxlaw-2822	212	73	residence	residence	NOUN
taxlaw-2822	212	74	-	-	PUNCT
taxlaw-2822	212	75	country	country	NOUN
taxlaw-2822	212	76	.	.	PUNCT
taxlaw-2822	213	1	this	this	DET
taxlaw-2822	213	2	approach	approach	NOUN
taxlaw-2822	213	3	is	be	AUX
taxlaw-2822	213	4	also	also	ADV
taxlaw-2822	213	5	adopted	adopt	VERB
taxlaw-2822	213	6	by	by	ADP
taxlaw-2822	213	7	the	the	DET
taxlaw-2822	213	8	u.s	u.s	PROPN
taxlaw-2822	213	9	.	.	PROPN
taxlaw-2822	213	10	as	as	ADV
taxlaw-2822	213	11	well	well	ADV
taxlaw-2822	213	12	by	by	ADP
taxlaw-2822	213	13	other	other	ADJ
taxlaw-2822	213	14	countries	country	NOUN
taxlaw-2822	213	15	that	that	PRON
taxlaw-2822	213	16	exempt	exempt	VERB
taxlaw-2822	213	17	the	the	DET
taxlaw-2822	213	18	profits	profit	NOUN
taxlaw-2822	213	19	of	of	ADP
taxlaw-2822	213	20	foreign	foreign	ADJ
taxlaw-2822	213	21	pes	pe	NOUN
taxlaw-2822	213	22	,	,	PUNCT
taxlaw-2822	213	23	although	although	SCONJ
taxlaw-2822	213	24	there	there	PRON
taxlaw-2822	213	25	are	be	VERB
taxlaw-2822	213	26	some	some	DET
taxlaw-2822	213	27	exceptions	exception	NOUN
taxlaw-2822	213	28	and	and	CCONJ
taxlaw-2822	213	29	is	be	AUX
taxlaw-2822	213	30	defined	define	VERB
taxlaw-2822	213	31	here	here	ADV
taxlaw-2822	213	32	as	as	ADP
taxlaw-2822	213	33	the	the	DET
taxlaw-2822	213	34	"	"	PUNCT
taxlaw-2822	213	35	nonrecognition	nonrecognition	NOUN
taxlaw-2822	213	36	pattern	pattern	NOUN
taxlaw-2822	213	37	,	,	PUNCT
taxlaw-2822	213	38	"	"	PUNCT
taxlaw-2822	213	39	because	because	SCONJ
taxlaw-2822	213	40	it	it	PRON
taxlaw-2822	213	41	limits	limit	VERB
taxlaw-2822	213	42	the	the	DET
taxlaw-2822	213	43	recognition	recognition	NOUN
taxlaw-2822	213	44	of	of	ADP
taxlaw-2822	213	45	cross	cross	ADJ
taxlaw-2822	213	46	-	-	ADJ
taxlaw-2822	213	47	border	border	ADJ
taxlaw-2822	213	48	profits	profit	NOUN
taxlaw-2822	213	49	and	and	CCONJ
taxlaw-2822	213	50	losses.42	losses.42	NOUN
taxlaw-2822	213	51	these	these	DET
taxlaw-2822	213	52	regimes	regime	NOUN
taxlaw-2822	213	53	achieve	achieve	VERB
taxlaw-2822	213	54	coordination	coordination	NOUN
taxlaw-2822	213	55	at	at	ADP
taxlaw-2822	213	56	the	the	DET
taxlaw-2822	213	57	domestic	domestic	ADJ
taxlaw-2822	213	58	level	level	NOUN
taxlaw-2822	213	59	through	through	ADP
taxlaw-2822	213	60	correlative	correlative	ADJ
taxlaw-2822	213	61	adjustments	adjustment	NOUN
taxlaw-2822	213	62	based	base	VERB
taxlaw-2822	213	63	on	on	ADP
taxlaw-2822	213	64	the	the	DET
taxlaw-2822	213	65	sharing	sharing	NOUN
taxlaw-2822	213	66	of	of	ADP
taxlaw-2822	213	67	relevant	relevant	ADJ
taxlaw-2822	213	68	corporate	corporate	ADJ
taxlaw-2822	213	69	tax	tax	NOUN
taxlaw-2822	213	70	information	information	NOUN
taxlaw-2822	213	71	between	between	ADP
taxlaw-2822	213	72	the	the	DET
taxlaw-2822	213	73	consolidated	consolidated	ADJ
taxlaw-2822	213	74	companies	company	NOUN
taxlaw-2822	213	75	and	and	CCONJ
taxlaw-2822	213	76	the	the	DET
taxlaw-2822	213	77	local	local	ADJ
taxlaw-2822	213	78	tax	tax	NOUN
taxlaw-2822	213	79	authorities	authority	NOUN
taxlaw-2822	213	80	,	,	PUNCT
taxlaw-2822	213	81	but	but	CCONJ
taxlaw-2822	213	82	are	be	AUX
taxlaw-2822	213	83	inadequate	inadequate	ADJ
taxlaw-2822	213	84	to	to	PART
taxlaw-2822	213	85	achieve	achieve	VERB
taxlaw-2822	213	86	40	40	NUM
taxlaw-2822	213	87	on	on	ADP
taxlaw-2822	213	88	the	the	DET
taxlaw-2822	213	89	evolution	evolution	NOUN
taxlaw-2822	213	90	of	of	ADP
taxlaw-2822	213	91	cooperation	cooperation	NOUN
taxlaw-2822	213	92	see	see	VERB
taxlaw-2822	213	93	robert	robert	PROPN
taxlaw-2822	213	94	axelrod	axelrod	PROPN
taxlaw-2822	213	95	&	&	CCONJ
taxlaw-2822	213	96	douglas	douglas	PROPN
taxlaw-2822	213	97	dion	dion	PROPN
taxlaw-2822	213	98	,	,	PUNCT
taxlaw-2822	213	99	the	the	DET
taxlaw-2822	213	100	further	further	ADJ
taxlaw-2822	213	101	evolution	evolution	NOUN
taxlaw-2822	213	102	of	of	ADP
taxlaw-2822	213	103	cooperation	cooperation	NOUN
taxlaw-2822	213	104	,	,	PUNCT
taxlaw-2822	213	105	242	242	NUM
taxlaw-2822	213	106	sci	sci	PROPN
taxlaw-2822	213	107	.	.	PROPN
taxlaw-2822	213	108	,	,	PUNCT
taxlaw-2822	213	109	1385–90	1385–90	NUM
taxlaw-2822	213	110	(	(	PUNCT
taxlaw-2822	213	111	1988	1988	NUM
taxlaw-2822	213	112	)	)	PUNCT
taxlaw-2822	213	113	;	;	PUNCT
taxlaw-2822	213	114	robert	robert	PROPN
taxlaw-2822	213	115	axelrod	axelrod	PROPN
taxlaw-2822	213	116	&	&	CCONJ
taxlaw-2822	213	117	william	william	PROPN
taxlaw-2822	213	118	d.	d.	PROPN
taxlaw-2822	213	119	hamilton	hamilton	PROPN
taxlaw-2822	213	120	,	,	PUNCT
taxlaw-2822	213	121	the	the	DET
taxlaw-2822	213	122	evolution	evolution	NOUN
taxlaw-2822	213	123	of	of	ADP
taxlaw-2822	213	124	cooperation	cooperation	NOUN
taxlaw-2822	213	125	,	,	PUNCT
taxlaw-2822	213	126	211	211	NUM
taxlaw-2822	213	127	sci	sci	PROPN
taxlaw-2822	213	128	.	.	PROPN
taxlaw-2822	213	129	,	,	PUNCT
taxlaw-2822	213	130	1390–96	1390–96	NUM
taxlaw-2822	213	131	(	(	PUNCT
taxlaw-2822	213	132	1981	1981	NUM
taxlaw-2822	213	133	)	)	PUNCT
taxlaw-2822	213	134	;	;	PUNCT
taxlaw-2822	213	135	robert	robert	PROPN
taxlaw-2822	213	136	boyer	boyer	PROPN
taxlaw-2822	213	137	&	&	CCONJ
taxlaw-2822	213	138	andre	andre	PROPN
taxlaw-2822	213	139	orlean	orlean	PROPN
taxlaw-2822	213	140	,	,	PUNCT
taxlaw-2822	213	141	how	how	SCONJ
taxlaw-2822	213	142	do	do	AUX
taxlaw-2822	213	143	conventions	convention	NOUN
taxlaw-2822	213	144	evolve	evolve	VERB
taxlaw-2822	213	145	?	?	PUNCT
taxlaw-2822	213	146	,	,	PUNCT
taxlaw-2822	213	147	2	2	NUM
taxlaw-2822	213	148	j.	j.	PROPN
taxlaw-2822	213	149	evol	evol	PROPN
taxlaw-2822	213	150	.	.	PUNCT
taxlaw-2822	213	151	econ	econ	PROPN
taxlaw-2822	213	152	.	.	PROPN
taxlaw-2822	213	153	,	,	PUNCT
taxlaw-2822	213	154	165–77	165–77	NUM
taxlaw-2822	213	155	(	(	PUNCT
taxlaw-2822	213	156	1992	1992	NUM
taxlaw-2822	213	157	)	)	PUNCT
taxlaw-2822	213	158	;	;	PUNCT
taxlaw-2822	213	159	jack	jack	PROPN
taxlaw-2822	213	160	hirshleifer	hirshleifer	PROPN
taxlaw-2822	213	161	&	&	CCONJ
taxlaw-2822	213	162	juan	juan	PROPN
taxlaw-2822	213	163	carlos	carlos	PROPN
taxlaw-2822	213	164	martinez	martinez	PROPN
taxlaw-2822	213	165	coll	coll	PROPN
taxlaw-2822	213	166	,	,	PUNCT
taxlaw-2822	213	167	what	what	DET
taxlaw-2822	213	168	strategies	strategy	NOUN
taxlaw-2822	213	169	can	can	AUX
taxlaw-2822	213	170	support	support	VERB
taxlaw-2822	213	171	the	the	DET
taxlaw-2822	213	172	evolutionary	evolutionary	ADJ
taxlaw-2822	213	173	emergence	emergence	NOUN
taxlaw-2822	213	174	of	of	ADP
taxlaw-2822	213	175	cooperation	cooperation	NOUN
taxlaw-2822	213	176	?	?	PUNCT
taxlaw-2822	214	1	,	,	PUNCT
taxlaw-2822	214	2	32	32	NUM
taxlaw-2822	214	3	j.	j.	PROPN
taxlaw-2822	214	4	conflict	conflict	PROPN
taxlaw-2822	214	5	res	re	NOUN
taxlaw-2822	214	6	.	.	PUNCT
taxlaw-2822	214	7	,	,	PUNCT
taxlaw-2822	214	8	367–98	367–98	NUM
taxlaw-2822	214	9	(	(	PUNCT
taxlaw-2822	214	10	1988	1988	NUM
taxlaw-2822	214	11	)	)	PUNCT
taxlaw-2822	214	12	.	.	PUNCT
taxlaw-2822	215	1	41	41	NUM
taxlaw-2822	215	2	enhanced	enhance	VERB
taxlaw-2822	215	3	cooperation	cooperation	NOUN
taxlaw-2822	215	4	was	be	AUX
taxlaw-2822	215	5	initially	initially	ADV
taxlaw-2822	215	6	introduced	introduce	VERB
taxlaw-2822	215	7	by	by	ADP
taxlaw-2822	215	8	the	the	DET
taxlaw-2822	215	9	treaty	treaty	NOUN
taxlaw-2822	215	10	of	of	ADP
taxlaw-2822	215	11	amsterdam	amsterdam	PROPN
taxlaw-2822	215	12	(	(	PUNCT
taxlaw-2822	215	13	1999	1999	NUM
taxlaw-2822	215	14	)	)	PUNCT
taxlaw-2822	215	15	,	,	PUNCT
taxlaw-2822	215	16	which	which	PRON
taxlaw-2822	215	17	created	create	VERB
taxlaw-2822	215	18	the	the	DET
taxlaw-2822	215	19	formal	formal	ADJ
taxlaw-2822	215	20	possibility	possibility	NOUN
taxlaw-2822	215	21	of	of	ADP
taxlaw-2822	215	22	a	a	DET
taxlaw-2822	215	23	certain	certain	ADJ
taxlaw-2822	215	24	number	number	NOUN
taxlaw-2822	215	25	of	of	ADP
taxlaw-2822	215	26	member	member	NOUN
taxlaw-2822	215	27	states	state	NOUN
taxlaw-2822	215	28	establishing	establish	VERB
taxlaw-2822	215	29	a	a	DET
taxlaw-2822	215	30	concerted	concerted	ADJ
taxlaw-2822	215	31	action	action	NOUN
taxlaw-2822	215	32	between	between	ADP
taxlaw-2822	215	33	themselves	themselves	PRON
taxlaw-2822	215	34	on	on	ADP
taxlaw-2822	215	35	matters	matter	NOUN
taxlaw-2822	215	36	covered	cover	VERB
taxlaw-2822	215	37	by	by	ADP
taxlaw-2822	215	38	the	the	DET
taxlaw-2822	215	39	treaties	treaty	NOUN
taxlaw-2822	215	40	,	,	PUNCT
taxlaw-2822	215	41	using	use	VERB
taxlaw-2822	215	42	the	the	DET
taxlaw-2822	215	43	institutions	institution	NOUN
taxlaw-2822	215	44	and	and	CCONJ
taxlaw-2822	215	45	procedures	procedure	NOUN
taxlaw-2822	215	46	of	of	ADP
taxlaw-2822	215	47	the	the	DET
taxlaw-2822	215	48	european	european	PROPN
taxlaw-2822	215	49	union	union	PROPN
taxlaw-2822	215	50	.	.	PUNCT
taxlaw-2822	216	1	the	the	DET
taxlaw-2822	216	2	european	european	PROPN
taxlaw-2822	216	3	council	council	PROPN
taxlaw-2822	216	4	made	make	VERB
taxlaw-2822	216	5	those	those	DET
taxlaw-2822	216	6	provisions	provision	NOUN
taxlaw-2822	216	7	less	less	ADV
taxlaw-2822	216	8	restrictive	restrictive	ADJ
taxlaw-2822	216	9	when	when	SCONJ
taxlaw-2822	216	10	the	the	DET
taxlaw-2822	216	11	union	union	NOUN
taxlaw-2822	216	12	was	be	AUX
taxlaw-2822	216	13	enlarged	enlarge	VERB
taxlaw-2822	216	14	to	to	ADP
taxlaw-2822	216	15	27	27	NUM
taxlaw-2822	216	16	member	member	NOUN
taxlaw-2822	216	17	states	state	NOUN
taxlaw-2822	216	18	,	,	PUNCT
taxlaw-2822	216	19	and	and	CCONJ
taxlaw-2822	216	20	thus	thus	ADV
taxlaw-2822	216	21	the	the	DET
taxlaw-2822	216	22	treaty	treaty	NOUN
taxlaw-2822	216	23	of	of	ADP
taxlaw-2822	216	24	nice	nice	ADJ
taxlaw-2822	216	25	(	(	PUNCT
taxlaw-2822	216	26	2003	2003	NUM
taxlaw-2822	216	27	)	)	PUNCT
taxlaw-2822	216	28	facilitates	facilitate	VERB
taxlaw-2822	216	29	enhanced	enhanced	ADJ
taxlaw-2822	216	30	cooperation	cooperation	NOUN
taxlaw-2822	216	31	.	.	PUNCT
taxlaw-2822	217	1	the	the	DET
taxlaw-2822	217	2	right	right	NOUN
taxlaw-2822	217	3	of	of	ADP
taxlaw-2822	217	4	veto	veto	NOUN
taxlaw-2822	217	5	which	which	PRON
taxlaw-2822	217	6	the	the	DET
taxlaw-2822	217	7	member	member	NOUN
taxlaw-2822	217	8	states	state	NOUN
taxlaw-2822	217	9	enjoyed	enjoy	VERB
taxlaw-2822	217	10	has	have	AUX
taxlaw-2822	217	11	been	be	AUX
taxlaw-2822	217	12	eliminated	eliminate	VERB
taxlaw-2822	217	13	(	(	PUNCT
taxlaw-2822	217	14	except	except	SCONJ
taxlaw-2822	217	15	in	in	ADP
taxlaw-2822	217	16	the	the	DET
taxlaw-2822	217	17	field	field	NOUN
taxlaw-2822	217	18	of	of	ADP
taxlaw-2822	217	19	foreign	foreign	ADJ
taxlaw-2822	217	20	policy	policy	NOUN
taxlaw-2822	217	21	)	)	PUNCT
taxlaw-2822	217	22	,	,	PUNCT
taxlaw-2822	217	23	the	the	DET
taxlaw-2822	217	24	number	number	NOUN
taxlaw-2822	217	25	of	of	ADP
taxlaw-2822	217	26	member	member	NOUN
taxlaw-2822	217	27	states	state	NOUN
taxlaw-2822	217	28	required	require	VERB
taxlaw-2822	217	29	for	for	ADP
taxlaw-2822	217	30	launching	launch	VERB
taxlaw-2822	217	31	the	the	DET
taxlaw-2822	217	32	procedure	procedure	NOUN
taxlaw-2822	217	33	has	have	AUX
taxlaw-2822	217	34	changed	change	VERB
taxlaw-2822	217	35	from	from	ADP
taxlaw-2822	217	36	the	the	DET
taxlaw-2822	217	37	majority	majority	NOUN
taxlaw-2822	217	38	to	to	ADP
taxlaw-2822	217	39	nine	nine	NUM
taxlaw-2822	217	40	member	member	NOUN
taxlaw-2822	217	41	states	state	NOUN
taxlaw-2822	217	42	,	,	PUNCT
taxlaw-2822	217	43	and	and	CCONJ
taxlaw-2822	217	44	the	the	DET
taxlaw-2822	217	45	procedure	procedure	NOUN
taxlaw-2822	217	46	’s	’s	PART
taxlaw-2822	217	47	scope	scope	NOUN
taxlaw-2822	217	48	has	have	AUX
taxlaw-2822	217	49	been	be	AUX
taxlaw-2822	217	50	extended	extend	VERB
taxlaw-2822	217	51	to	to	ADP
taxlaw-2822	217	52	the	the	DET
taxlaw-2822	217	53	common	common	ADJ
taxlaw-2822	217	54	foreign	foreign	ADJ
taxlaw-2822	217	55	and	and	CCONJ
taxlaw-2822	217	56	security	security	NOUN
taxlaw-2822	217	57	policies	policy	NOUN
taxlaw-2822	217	58	.	.	PUNCT
taxlaw-2822	218	1	the	the	DET
taxlaw-2822	218	2	general	general	ADJ
taxlaw-2822	218	3	provisions	provision	NOUN
taxlaw-2822	218	4	applicable	applicable	ADJ
taxlaw-2822	218	5	to	to	ADP
taxlaw-2822	218	6	enhanced	enhance	VERB
taxlaw-2822	218	7	cooperation	cooperation	NOUN
taxlaw-2822	218	8	have	have	AUX
taxlaw-2822	218	9	been	be	AUX
taxlaw-2822	218	10	grouped	group	VERB
taxlaw-2822	218	11	together	together	ADV
taxlaw-2822	218	12	in	in	ADP
taxlaw-2822	218	13	title	title	NOUN
taxlaw-2822	218	14	vii	vii	PROPN
taxlaw-2822	218	15	of	of	ADP
taxlaw-2822	218	16	the	the	DET
taxlaw-2822	218	17	treaty	treaty	NOUN
taxlaw-2822	218	18	on	on	ADP
taxlaw-2822	218	19	european	european	PROPN
taxlaw-2822	218	20	union	union	PROPN
taxlaw-2822	218	21	.	.	PUNCT
taxlaw-2822	219	1	on	on	ADP
taxlaw-2822	219	2	enhanced	enhance	VERB
taxlaw-2822	219	3	cooperation	cooperation	NOUN
taxlaw-2822	219	4	see	see	VERB
taxlaw-2822	219	5	csaba	csaba	PROPN
taxlaw-2822	219	6	toro	toro	PROPN
taxlaw-2822	219	7	,	,	PUNCT
taxlaw-2822	219	8	the	the	DET
taxlaw-2822	219	9	latest	late	ADJ
taxlaw-2822	219	10	example	example	NOUN
taxlaw-2822	219	11	of	of	ADP
taxlaw-2822	219	12	enhanced	enhanced	ADJ
taxlaw-2822	219	13	cooperation	cooperation	NOUN
taxlaw-2822	219	14	in	in	ADP
taxlaw-2822	219	15	the	the	DET
taxlaw-2822	219	16	constitutional	constitutional	ADJ
taxlaw-2822	219	17	treaty	treaty	NOUN
taxlaw-2822	219	18	:	:	PUNCT
taxlaw-2822	219	19	the	the	DET
taxlaw-2822	219	20	benefits	benefit	NOUN
taxlaw-2822	219	21	of	of	ADP
taxlaw-2822	219	22	flexibility	flexibility	NOUN
taxlaw-2822	219	23	and	and	CCONJ
taxlaw-2822	219	24	differentiation	differentiation	NOUN
taxlaw-2822	219	25	in	in	ADP
taxlaw-2822	219	26	european	european	ADJ
taxlaw-2822	219	27	security	security	NOUN
taxlaw-2822	219	28	and	and	CCONJ
taxlaw-2822	219	29	defence	defence	NOUN
taxlaw-2822	219	30	policy	policy	NOUN
taxlaw-2822	219	31	decisions	decision	NOUN
taxlaw-2822	219	32	and	and	CCONJ
taxlaw-2822	219	33	their	their	PRON
taxlaw-2822	219	34	implementation	implementation	NOUN
taxlaw-2822	219	35	,	,	PUNCT
taxlaw-2822	219	36	11	11	NUM
taxlaw-2822	219	37	eur	eur	NOUN
taxlaw-2822	219	38	.	.	PUNCT
taxlaw-2822	220	1	l.	l.	PROPN
taxlaw-2822	220	2	j.	j.	PROPN
taxlaw-2822	220	3	,	,	PUNCT
taxlaw-2822	220	4	641	641	NUM
taxlaw-2822	220	5	-	-	SYM
taxlaw-2822	220	6	656	656	NUM
taxlaw-2822	220	7	(	(	PUNCT
taxlaw-2822	220	8	2005	2005	NUM
taxlaw-2822	220	9	)	)	PUNCT
taxlaw-2822	220	10	;	;	PUNCT
taxlaw-2822	220	11	norberto	norberto	PROPN
taxlaw-2822	220	12	nuno	nuno	PROPN
taxlaw-2822	220	13	gomes	gomes	PROPN
taxlaw-2822	220	14	de	de	PROPN
taxlaw-2822	220	15	andrade	andrade	PROPN
taxlaw-2822	220	16	,	,	PUNCT
taxlaw-2822	220	17	enhanced	enhanced	ADJ
taxlaw-2822	220	18	cooperation	cooperation	NOUN
taxlaw-2822	220	19	:	:	PUNCT
taxlaw-2822	220	20	the	the	DET
taxlaw-2822	220	21	ultimate	ultimate	ADJ
taxlaw-2822	220	22	challenge	challenge	NOUN
taxlaw-2822	220	23	of	of	ADP
taxlaw-2822	220	24	managing	manage	VERB
taxlaw-2822	220	25	diversity	diversity	NOUN
taxlaw-2822	220	26	in	in	ADP
taxlaw-2822	220	27	europe	europe	PROPN
taxlaw-2822	220	28	:	:	PUNCT
taxlaw-2822	220	29	new	new	ADJ
taxlaw-2822	220	30	perspectives	perspective	NOUN
taxlaw-2822	220	31	on	on	ADP
taxlaw-2822	220	32	the	the	DET
taxlaw-2822	220	33	european	european	ADJ
taxlaw-2822	220	34	integration	integration	NOUN
taxlaw-2822	220	35	process	process	NOUN
taxlaw-2822	220	36	,	,	PUNCT
taxlaw-2822	220	37	40	40	NUM
taxlaw-2822	220	38	intereconomics	intereconomic	NOUN
taxlaw-2822	220	39	/	/	SYM
taxlaw-2822	220	40	rev	rev	PROPN
taxlaw-2822	220	41	.	.	PROPN
taxlaw-2822	220	42	eur	eur	PROPN
taxlaw-2822	220	43	.	.	PUNCT
taxlaw-2822	220	44	econ	econ	PROPN
taxlaw-2822	220	45	.	.	PUNCT
taxlaw-2822	221	1	pol'y	pol'y	PROPN
taxlaw-2822	221	2	201‒16	201‒16	PROPN
taxlaw-2822	221	3	(	(	PUNCT
taxlaw-2822	221	4	2005	2005	NUM
taxlaw-2822	221	5	)	)	PUNCT
taxlaw-2822	221	6	;	;	PUNCT
taxlaw-2822	221	7	allemand	allemand	PROPN
taxlaw-2822	221	8	frédéric	frédéric	PROPN
taxlaw-2822	221	9	,	,	PUNCT
taxlaw-2822	221	10	the	the	DET
taxlaw-2822	221	11	impact	impact	NOUN
taxlaw-2822	221	12	of	of	ADP
taxlaw-2822	221	13	the	the	DET
taxlaw-2822	221	14	eu	eu	PROPN
taxlaw-2822	221	15	enlargement	enlargement	NOUN
taxlaw-2822	221	16	to	to	ADP
taxlaw-2822	221	17	economic	economic	ADJ
taxlaw-2822	221	18	and	and	CCONJ
taxlaw-2822	221	19	monetary	monetary	ADJ
taxlaw-2822	221	20	union	union	NOUN
taxlaw-2822	221	21	:	:	PUNCT
taxlaw-2822	221	22	what	what	DET
taxlaw-2822	221	23	lessons	lesson	NOUN
taxlaw-2822	221	24	can	can	AUX
taxlaw-2822	221	25	be	be	AUX
taxlaw-2822	221	26	learnt	learn	VERB
taxlaw-2822	221	27	from	from	ADP
taxlaw-2822	221	28	the	the	DET
taxlaw-2822	221	29	differentiated	differentiated	ADJ
taxlaw-2822	221	30	integration	integration	NOUN
taxlaw-2822	221	31	mechanisms	mechanism	NOUN
taxlaw-2822	221	32	in	in	ADP
taxlaw-2822	221	33	an	an	DET
taxlaw-2822	221	34	enlarged	enlarged	ADJ
taxlaw-2822	221	35	europe	europe	PROPN
taxlaw-2822	221	36	?	?	PUNCT
taxlaw-2822	222	1	,	,	PUNCT
taxlaw-2822	222	2	11	11	NUM
taxlaw-2822	222	3	eur	eur	NOUN
taxlaw-2822	222	4	.	.	PUNCT
taxlaw-2822	223	1	l.	l.	PROPN
taxlaw-2822	223	2	j.	j.	PROPN
taxlaw-2822	223	3	,	,	PUNCT
taxlaw-2822	223	4	586‒617	586‒617	NUM
taxlaw-2822	223	5	(	(	PUNCT
taxlaw-2822	223	6	2005	2005	NUM
taxlaw-2822	223	7	)	)	PUNCT
taxlaw-2822	223	8	;	;	PUNCT
taxlaw-2822	223	9	v.	v.	PROPN
taxlaw-2822	223	10	costantinesco	costantinesco	PROPN
taxlaw-2822	223	11	,	,	PUNCT
taxlaw-2822	223	12	les	les	X
taxlaw-2822	223	13	clauses	clause	NOUN
taxlaw-2822	223	14	de	de	PROPN
taxlaw-2822	223	15	coopération	coopération	PROPN
taxlaw-2822	223	16	renforcée	renforcée	PROPN
taxlaw-2822	223	17	,	,	PUNCT
taxlaw-2822	223	18	le	le	X
taxlaw-2822	223	19	protocole	protocole	PROPN
taxlaw-2822	223	20	sur	sur	PROPN
taxlaw-2822	223	21	l'application	l'application	PROPN
taxlaw-2822	223	22	des	des	PROPN
taxlaw-2822	223	23	principes	principes	X
taxlaw-2822	223	24	de	de	X
taxlaw-2822	223	25	subsidiarité	subsidiarité	X
taxlaw-2822	223	26	et	et	PROPN
taxlaw-2822	223	27	de	de	X
taxlaw-2822	223	28	proportionnalité	proportionnalité	PROPN
taxlaw-2822	223	29	,	,	PUNCT
taxlaw-2822	223	30	1997	1997	NUM
taxlaw-2822	223	31	rev	rev	X
taxlaw-2822	223	32	.	.	PROPN
taxlaw-2822	224	1	trim	trim	PROPN
taxlaw-2822	224	2	.	.	PUNCT
taxlaw-2822	225	1	droit	droit	PROPN
taxlaw-2822	225	2	eur	eur	PROPN
taxlaw-2822	225	3	.	.	PUNCT
taxlaw-2822	226	1	755	755	NUM
taxlaw-2822	226	2	.	.	X
taxlaw-2822	226	3	42	42	NUM
taxlaw-2822	226	4	this	this	DET
taxlaw-2822	226	5	approach	approach	NOUN
taxlaw-2822	226	6	is	be	AUX
taxlaw-2822	226	7	found	find	VERB
taxlaw-2822	226	8	for	for	ADP
taxlaw-2822	226	9	example	example	NOUN
taxlaw-2822	226	10	in	in	ADP
taxlaw-2822	226	11	france	france	PROPN
taxlaw-2822	226	12	,	,	PUNCT
taxlaw-2822	226	13	italy	italy	PROPN
taxlaw-2822	226	14	,	,	PUNCT
taxlaw-2822	226	15	spain	spain	PROPN
taxlaw-2822	226	16	,	,	PUNCT
taxlaw-2822	226	17	portugal	portugal	PROPN
taxlaw-2822	226	18	,	,	PUNCT
taxlaw-2822	226	19	austria	austria	PROPN
taxlaw-2822	226	20	,	,	PUNCT
taxlaw-2822	226	21	germany	germany	PROPN
taxlaw-2822	226	22	,	,	PUNCT
taxlaw-2822	226	23	the	the	DET
taxlaw-2822	226	24	netherlands	netherlands	PROPN
taxlaw-2822	226	25	,	,	PUNCT
taxlaw-2822	226	26	luxembourg	luxembourg	PROPN
taxlaw-2822	226	27	,	,	PUNCT
taxlaw-2822	226	28	finland	finland	PROPN
taxlaw-2822	226	29	,	,	PUNCT
taxlaw-2822	226	30	sweden	sweden	PROPN
taxlaw-2822	226	31	,	,	PUNCT
taxlaw-2822	226	32	the	the	DET
taxlaw-2822	226	33	united	united	PROPN
taxlaw-2822	226	34	kingdom	kingdom	PROPN
taxlaw-2822	226	35	,	,	PUNCT
taxlaw-2822	226	36	ireland	ireland	PROPN
taxlaw-2822	226	37	,	,	PUNCT
taxlaw-2822	226	38	and	and	CCONJ
taxlaw-2822	226	39	denmark	denmark	NOUN
taxlaw-2822	226	40	.	.	PUNCT
taxlaw-2822	227	1	similar	similar	ADJ
taxlaw-2822	227	2	rules	rule	NOUN
taxlaw-2822	227	3	are	be	AUX
taxlaw-2822	227	4	also	also	ADV
taxlaw-2822	227	5	found	find	VERB
taxlaw-2822	227	6	in	in	ADP
taxlaw-2822	227	7	the	the	DET
taxlaw-2822	227	8	u.s	u.s	PROPN
taxlaw-2822	227	9	.	.	PROPN
taxlaw-2822	227	10	146	146	NUM
taxlaw-2822	227	11	columbia	columbia	PROPN
taxlaw-2822	227	12	journal	journal	PROPN
taxlaw-2822	227	13	of	of	ADP
taxlaw-2822	227	14	tax	tax	NOUN
taxlaw-2822	227	15	law	law	NOUN
taxlaw-2822	227	16	[	[	X
taxlaw-2822	227	17	vol.5:133	vol.5:133	PROPN
taxlaw-2822	227	18	coordination	coordination	NOUN
taxlaw-2822	227	19	at	at	ADP
taxlaw-2822	227	20	the	the	DET
taxlaw-2822	227	21	cross	cross	ADJ
taxlaw-2822	227	22	-	-	ADJ
taxlaw-2822	227	23	border	border	ADJ
taxlaw-2822	227	24	level	level	NOUN
taxlaw-2822	227	25	through	through	ADP
taxlaw-2822	227	26	similar	similar	ADJ
taxlaw-2822	227	27	correlative	correlative	ADJ
taxlaw-2822	227	28	adjustments	adjustment	NOUN
taxlaw-2822	227	29	which	which	PRON
taxlaw-2822	227	30	require	require	VERB
taxlaw-2822	227	31	exchange	exchange	NOUN
taxlaw-2822	227	32	of	of	ADP
taxlaw-2822	227	33	global	global	ADJ
taxlaw-2822	227	34	corporate	corporate	ADJ
taxlaw-2822	227	35	tax	tax	NOUN
taxlaw-2822	227	36	information	information	NOUN
taxlaw-2822	227	37	(	(	PUNCT
taxlaw-2822	227	38	for	for	ADP
taxlaw-2822	227	39	details	detail	NOUN
taxlaw-2822	227	40	,	,	PUNCT
taxlaw-2822	227	41	see	see	VERB
taxlaw-2822	227	42	infra	infra	NOUN
taxlaw-2822	227	43	table	table	NOUN
taxlaw-2822	227	44	1	1	NUM
taxlaw-2822	227	45	)	)	PUNCT
taxlaw-2822	227	46	.	.	PUNCT
taxlaw-2822	228	1	fiscal	fiscal	ADJ
taxlaw-2822	228	2	unity	unity	NOUN
taxlaw-2822	228	3	(	(	PUNCT
taxlaw-2822	228	4	the	the	DET
taxlaw-2822	228	5	u.s	u.s	PROPN
taxlaw-2822	228	6	.	.	PROPN
taxlaw-2822	228	7	belongs	belong	VERB
taxlaw-2822	228	8	to	to	ADP
taxlaw-2822	228	9	this	this	DET
taxlaw-2822	228	10	cluster	cluster	NOUN
taxlaw-2822	228	11	)	)	PUNCT
taxlaw-2822	228	12	does	do	AUX
taxlaw-2822	228	13	not	not	PART
taxlaw-2822	228	14	include	include	VERB
taxlaw-2822	228	15	foreign	foreign	ADJ
taxlaw-2822	228	16	losses	loss	NOUN
taxlaw-2822	228	17	,	,	PUNCT
taxlaw-2822	228	18	and	and	CCONJ
taxlaw-2822	228	19	similarly	similarly	ADV
taxlaw-2822	228	20	in	in	ADP
taxlaw-2822	228	21	group	group	NOUN
taxlaw-2822	228	22	relief	relief	NOUN
taxlaw-2822	228	23	the	the	DET
taxlaw-2822	228	24	transfer	transfer	NOUN
taxlaw-2822	228	25	of	of	ADP
taxlaw-2822	228	26	losses	loss	NOUN
taxlaw-2822	228	27	is	be	AUX
taxlaw-2822	228	28	not	not	PART
taxlaw-2822	228	29	recognized	recognize	VERB
taxlaw-2822	228	30	,	,	PUNCT
taxlaw-2822	228	31	either	either	CCONJ
taxlaw-2822	228	32	in	in	ADP
taxlaw-2822	228	33	the	the	DET
taxlaw-2822	228	34	country	country	NOUN
taxlaw-2822	228	35	of	of	ADP
taxlaw-2822	228	36	the	the	DET
taxlaw-2822	228	37	recipient	recipient	NOUN
taxlaw-2822	228	38	,	,	PUNCT
taxlaw-2822	228	39	or	or	CCONJ
taxlaw-2822	228	40	in	in	ADP
taxlaw-2822	228	41	the	the	DET
taxlaw-2822	228	42	country	country	NOUN
taxlaw-2822	228	43	of	of	ADP
taxlaw-2822	228	44	the	the	DET
taxlaw-2822	228	45	transferor	transferor	NOUN
taxlaw-2822	228	46	.	.	PUNCT
taxlaw-2822	229	1	in	in	ADP
taxlaw-2822	229	2	group	group	NOUN
taxlaw-2822	229	3	contribution	contribution	NOUN
taxlaw-2822	229	4	,	,	PUNCT
taxlaw-2822	229	5	transfers	transfer	NOUN
taxlaw-2822	229	6	of	of	ADP
taxlaw-2822	229	7	foreign	foreign	ADJ
taxlaw-2822	229	8	profits	profit	NOUN
taxlaw-2822	229	9	by	by	ADP
taxlaw-2822	229	10	foreign	foreign	ADJ
taxlaw-2822	229	11	affiliated	affiliate	VERB
taxlaw-2822	229	12	companies	company	NOUN
taxlaw-2822	229	13	are	be	AUX
taxlaw-2822	229	14	not	not	PART
taxlaw-2822	229	15	recognized	recognize	VERB
taxlaw-2822	229	16	in	in	ADP
taxlaw-2822	229	17	the	the	DET
taxlaw-2822	229	18	country	country	NOUN
taxlaw-2822	229	19	of	of	ADP
taxlaw-2822	229	20	the	the	DET
taxlaw-2822	229	21	recipient	recipient	NOUN
taxlaw-2822	229	22	and	and	CCONJ
taxlaw-2822	229	23	are	be	AUX
taxlaw-2822	229	24	not	not	PART
taxlaw-2822	229	25	deductible	deductible	ADJ
taxlaw-2822	229	26	in	in	ADP
taxlaw-2822	229	27	the	the	DET
taxlaw-2822	229	28	country	country	NOUN
taxlaw-2822	229	29	of	of	ADP
taxlaw-2822	229	30	the	the	DET
taxlaw-2822	229	31	transferor	transferor	NOUN
taxlaw-2822	229	32	.	.	PUNCT
taxlaw-2822	230	1	in	in	ADP
taxlaw-2822	230	2	those	those	DET
taxlaw-2822	230	3	systems	system	NOUN
taxlaw-2822	230	4	such	such	ADJ
taxlaw-2822	230	5	restrictions	restriction	NOUN
taxlaw-2822	230	6	create	create	VERB
taxlaw-2822	230	7	disparities	disparity	NOUN
taxlaw-2822	230	8	of	of	ADP
taxlaw-2822	230	9	treatment	treatment	NOUN
taxlaw-2822	230	10	between	between	ADP
taxlaw-2822	230	11	,	,	PUNCT
taxlaw-2822	230	12	respectively	respectively	ADV
taxlaw-2822	230	13	,	,	PUNCT
taxlaw-2822	230	14	comparable	comparable	ADJ
taxlaw-2822	230	15	resident	resident	ADJ
taxlaw-2822	230	16	recipients	recipient	NOUN
taxlaw-2822	230	17	(	(	PUNCT
taxlaw-2822	230	18	for	for	ADP
taxlaw-2822	230	19	transfers	transfer	NOUN
taxlaw-2822	230	20	from	from	ADP
taxlaw-2822	230	21	resident	resident	NOUN
taxlaw-2822	230	22	or	or	CCONJ
taxlaw-2822	230	23	from	from	ADP
taxlaw-2822	230	24	non	non	ADJ
taxlaw-2822	230	25	-	-	ADJ
taxlaw-2822	230	26	resident	resident	ADJ
taxlaw-2822	230	27	recipients	recipient	NOUN
taxlaw-2822	230	28	)	)	PUNCT
taxlaw-2822	230	29	,	,	PUNCT
taxlaw-2822	230	30	and	and	CCONJ
taxlaw-2822	230	31	comparable	comparable	ADJ
taxlaw-2822	230	32	domestic	domestic	ADJ
taxlaw-2822	230	33	transferors	transferor	NOUN
taxlaw-2822	230	34	(	(	PUNCT
taxlaw-2822	230	35	for	for	ADP
taxlaw-2822	230	36	transfers	transfer	NOUN
taxlaw-2822	230	37	to	to	ADP
taxlaw-2822	230	38	resident	resident	NOUN
taxlaw-2822	230	39	or	or	CCONJ
taxlaw-2822	230	40	to	to	ADP
taxlaw-2822	230	41	non	non	ADJ
taxlaw-2822	230	42	-	-	ADJ
taxlaw-2822	230	43	resident	resident	ADJ
taxlaw-2822	230	44	recipients	recipient	NOUN
taxlaw-2822	230	45	)	)	PUNCT
taxlaw-2822	230	46	.	.	PUNCT
taxlaw-2822	231	1	these	these	DET
taxlaw-2822	231	2	limitations	limitation	NOUN
taxlaw-2822	231	3	of	of	ADP
taxlaw-2822	231	4	domestic	domestic	ADJ
taxlaw-2822	231	5	tax	tax	NOUN
taxlaw-2822	231	6	consolidation	consolidation	NOUN
taxlaw-2822	231	7	systems	system	NOUN
taxlaw-2822	231	8	are	be	AUX
taxlaw-2822	231	9	essentially	essentially	ADV
taxlaw-2822	231	10	due	due	ADJ
taxlaw-2822	231	11	to	to	ADP
taxlaw-2822	231	12	the	the	DET
taxlaw-2822	231	13	lack	lack	NOUN
taxlaw-2822	231	14	of	of	ADP
taxlaw-2822	231	15	access	access	NOUN
taxlaw-2822	231	16	to	to	ADP
taxlaw-2822	231	17	global	global	ADJ
taxlaw-2822	231	18	corporate	corporate	ADJ
taxlaw-2822	231	19	tax	tax	NOUN
taxlaw-2822	231	20	information	information	NOUN
taxlaw-2822	231	21	,	,	PUNCT
taxlaw-2822	231	22	so	so	CCONJ
taxlaw-2822	231	23	a	a	DET
taxlaw-2822	231	24	few	few	ADJ
taxlaw-2822	231	25	oecd	oecd	PROPN
taxlaw-2822	231	26	countries	country	NOUN
taxlaw-2822	231	27	(	(	PUNCT
taxlaw-2822	231	28	such	such	ADJ
taxlaw-2822	231	29	as	as	ADP
taxlaw-2822	231	30	france	france	PROPN
taxlaw-2822	231	31	,	,	PUNCT
taxlaw-2822	231	32	italy	italy	PROPN
taxlaw-2822	231	33	and	and	CCONJ
taxlaw-2822	231	34	denmark	denmark	PROPN
taxlaw-2822	231	35	)	)	PUNCT
taxlaw-2822	231	36	have	have	AUX
taxlaw-2822	231	37	adopted	adopt	VERB
taxlaw-2822	231	38	an	an	DET
taxlaw-2822	231	39	elective	elective	ADJ
taxlaw-2822	231	40	mechanism	mechanism	NOUN
taxlaw-2822	231	41	of	of	ADP
taxlaw-2822	231	42	international	international	ADJ
taxlaw-2822	231	43	tax	tax	NOUN
taxlaw-2822	231	44	consolidation	consolidation	NOUN
taxlaw-2822	231	45	(	(	PUNCT
taxlaw-2822	231	46	hereinafter	hereinafter	NOUN
taxlaw-2822	231	47	"	"	PUNCT
taxlaw-2822	231	48	elective	elective	ADJ
taxlaw-2822	231	49	itc	itc	NOUN
taxlaw-2822	231	50	"	"	PUNCT
taxlaw-2822	231	51	)	)	PUNCT
taxlaw-2822	231	52	,	,	PUNCT
taxlaw-2822	231	53	or	or	CCONJ
taxlaw-2822	231	54	,	,	PUNCT
taxlaw-2822	231	55	in	in	ADP
taxlaw-2822	231	56	a	a	DET
taxlaw-2822	231	57	more	more	ADV
taxlaw-2822	231	58	limited	limited	ADJ
taxlaw-2822	231	59	form	form	NOUN
taxlaw-2822	231	60	,	,	PUNCT
taxlaw-2822	231	61	a	a	DET
taxlaw-2822	231	62	consolidation	consolidation	NOUN
taxlaw-2822	231	63	of	of	ADP
taxlaw-2822	231	64	foreign	foreign	ADJ
taxlaw-2822	231	65	pes	pe	NOUN
taxlaw-2822	231	66	which	which	PRON
taxlaw-2822	231	67	relies	rely	VERB
taxlaw-2822	231	68	on	on	ADP
taxlaw-2822	231	69	unilateral	unilateral	ADJ
taxlaw-2822	231	70	measures	measure	NOUN
taxlaw-2822	231	71	for	for	ADP
taxlaw-2822	231	72	collecting	collect	VERB
taxlaw-2822	231	73	such	such	ADJ
taxlaw-2822	231	74	information	information	NOUN
taxlaw-2822	231	75	.	.	PUNCT
taxlaw-2822	232	1	this	this	DET
taxlaw-2822	232	2	approach	approach	NOUN
taxlaw-2822	232	3	‒	‒	NOUN
taxlaw-2822	232	4	defined	define	VERB
taxlaw-2822	232	5	here	here	ADV
taxlaw-2822	232	6	as	as	SCONJ
taxlaw-2822	232	7	the	the	DET
taxlaw-2822	232	8	"	"	PUNCT
taxlaw-2822	232	9	recognition	recognition	NOUN
taxlaw-2822	232	10	pattern	pattern	NOUN
taxlaw-2822	232	11	"	"	PUNCT
taxlaw-2822	232	12	‒	‒	NOUN
taxlaw-2822	232	13	relies	rely	VERB
taxlaw-2822	232	14	on	on	ADP
taxlaw-2822	232	15	unilateral	unilateral	ADJ
taxlaw-2822	232	16	collection	collection	NOUN
taxlaw-2822	232	17	by	by	ADP
taxlaw-2822	232	18	the	the	DET
taxlaw-2822	232	19	residence	residence	NOUN
taxlaw-2822	232	20	-	-	PUNCT
taxlaw-2822	232	21	country	country	NOUN
taxlaw-2822	232	22	of	of	ADP
taxlaw-2822	232	23	information	information	NOUN
taxlaw-2822	232	24	on	on	ADP
taxlaw-2822	232	25	foreign	foreign	ADJ
taxlaw-2822	232	26	corporate	corporate	ADJ
taxlaw-2822	232	27	profits	profit	NOUN
taxlaw-2822	232	28	and	and	CCONJ
taxlaw-2822	232	29	losses	loss	NOUN
taxlaw-2822	232	30	that	that	PRON
taxlaw-2822	232	31	is	be	AUX
taxlaw-2822	232	32	achieved	achieve	VERB
taxlaw-2822	232	33	by	by	ADP
taxlaw-2822	232	34	imposing	impose	VERB
taxlaw-2822	232	35	on	on	ADP
taxlaw-2822	232	36	foreign	foreign	ADJ
taxlaw-2822	232	37	consolidated	consolidated	ADJ
taxlaw-2822	232	38	companies	company	NOUN
taxlaw-2822	232	39	significant	significant	ADJ
taxlaw-2822	232	40	reporting	reporting	NOUN
taxlaw-2822	232	41	duties	duty	NOUN
taxlaw-2822	232	42	to	to	ADP
taxlaw-2822	232	43	the	the	DET
taxlaw-2822	232	44	domestic	domestic	ADJ
taxlaw-2822	232	45	consolidating	consolidating	NOUN
taxlaw-2822	232	46	.	.	PUNCT
taxlaw-2822	233	1	in	in	ADP
taxlaw-2822	233	2	itc	itc	PROPN
taxlaw-2822	233	3	,	,	PUNCT
taxlaw-2822	233	4	the	the	DET
taxlaw-2822	233	5	offsetting	offsetting	NOUN
taxlaw-2822	233	6	of	of	ADP
taxlaw-2822	233	7	profits	profit	NOUN
taxlaw-2822	233	8	and	and	CCONJ
taxlaw-2822	233	9	losses	loss	NOUN
taxlaw-2822	233	10	of	of	ADP
taxlaw-2822	233	11	all	all	DET
taxlaw-2822	233	12	companies	company	NOUN
taxlaw-2822	233	13	of	of	ADP
taxlaw-2822	233	14	the	the	DET
taxlaw-2822	233	15	group	group	NOUN
taxlaw-2822	233	16	,	,	PUNCT
taxlaw-2822	233	17	even	even	ADV
taxlaw-2822	233	18	those	those	DET
taxlaw-2822	233	19	resident	resident	NOUN
taxlaw-2822	233	20	in	in	ADP
taxlaw-2822	233	21	different	different	ADJ
taxlaw-2822	233	22	countries	country	NOUN
taxlaw-2822	233	23	,	,	PUNCT
taxlaw-2822	233	24	occurs	occur	VERB
taxlaw-2822	233	25	upon	upon	SCONJ
taxlaw-2822	233	26	election	election	NOUN
taxlaw-2822	233	27	in	in	ADP
taxlaw-2822	233	28	the	the	DET
taxlaw-2822	233	29	country	country	NOUN
taxlaw-2822	233	30	of	of	ADP
taxlaw-2822	233	31	residence	residence	NOUN
taxlaw-2822	233	32	of	of	ADP
taxlaw-2822	233	33	the	the	DET
taxlaw-2822	233	34	ultimate	ultimate	ADJ
taxlaw-2822	233	35	consolidating	consolidate	VERB
taxlaw-2822	233	36	company	company	NOUN
taxlaw-2822	233	37	,	,	PUNCT
taxlaw-2822	233	38	pursuant	pursuant	ADJ
taxlaw-2822	233	39	to	to	ADP
taxlaw-2822	233	40	the	the	DET
taxlaw-2822	233	41	rules	rule	NOUN
taxlaw-2822	233	42	of	of	ADP
taxlaw-2822	233	43	that	that	DET
taxlaw-2822	233	44	country	country	NOUN
taxlaw-2822	233	45	.	.	PUNCT
taxlaw-2822	234	1	the	the	DET
taxlaw-2822	234	2	same	same	ADJ
taxlaw-2822	234	3	effect	effect	NOUN
taxlaw-2822	234	4	is	be	AUX
taxlaw-2822	234	5	obtained	obtain	VERB
taxlaw-2822	234	6	with	with	ADP
taxlaw-2822	234	7	respect	respect	NOUN
taxlaw-2822	234	8	to	to	ADP
taxlaw-2822	234	9	branches	branch	NOUN
taxlaw-2822	234	10	,	,	PUNCT
taxlaw-2822	234	11	but	but	CCONJ
taxlaw-2822	234	12	without	without	ADP
taxlaw-2822	234	13	election	election	NOUN
taxlaw-2822	234	14	,	,	PUNCT
taxlaw-2822	234	15	when	when	SCONJ
taxlaw-2822	234	16	consolidation	consolidation	NOUN
taxlaw-2822	234	17	of	of	ADP
taxlaw-2822	234	18	foreign	foreign	ADJ
taxlaw-2822	234	19	pes	pe	NOUN
taxlaw-2822	234	20	is	be	AUX
taxlaw-2822	234	21	allowed	allow	VERB
taxlaw-2822	234	22	.	.	PUNCT
taxlaw-2822	235	1	thus	thus	ADV
taxlaw-2822	235	2	both	both	PRON
taxlaw-2822	235	3	in	in	ADP
taxlaw-2822	235	4	the	the	DET
taxlaw-2822	235	5	elective	elective	ADJ
taxlaw-2822	235	6	itc	itc	NOUN
taxlaw-2822	235	7	and	and	CCONJ
taxlaw-2822	235	8	in	in	ADP
taxlaw-2822	235	9	the	the	DET
taxlaw-2822	235	10	mandatory	mandatory	ADJ
taxlaw-2822	235	11	consolidation	consolidation	NOUN
taxlaw-2822	235	12	of	of	ADP
taxlaw-2822	235	13	foreign	foreign	ADJ
taxlaw-2822	235	14	pes	pe	NOUN
taxlaw-2822	235	15	there	there	PRON
taxlaw-2822	235	16	is	be	VERB
taxlaw-2822	235	17	offsetting	offset	VERB
taxlaw-2822	235	18	of	of	ADP
taxlaw-2822	235	19	profits	profit	NOUN
taxlaw-2822	235	20	and	and	CCONJ
taxlaw-2822	235	21	losses	loss	NOUN
taxlaw-2822	235	22	of	of	ADP
taxlaw-2822	235	23	foreign	foreign	ADJ
taxlaw-2822	235	24	companies	company	NOUN
taxlaw-2822	235	25	or	or	CCONJ
taxlaw-2822	235	26	branches	branch	NOUN
taxlaw-2822	235	27	.	.	PUNCT
taxlaw-2822	236	1	the	the	DET
taxlaw-2822	236	2	goal	goal	NOUN
taxlaw-2822	236	3	of	of	ADP
taxlaw-2822	236	4	elective	elective	ADJ
taxlaw-2822	236	5	itc	itc	NOUN
taxlaw-2822	236	6	and	and	CCONJ
taxlaw-2822	236	7	consolidation	consolidation	NOUN
taxlaw-2822	236	8	of	of	ADP
taxlaw-2822	236	9	foreign	foreign	ADJ
taxlaw-2822	236	10	pes	pe	NOUN
taxlaw-2822	236	11	is	be	AUX
taxlaw-2822	236	12	achieved	achieve	VERB
taxlaw-2822	236	13	by	by	ADP
taxlaw-2822	236	14	relinquishing	relinquish	VERB
taxlaw-2822	236	15	the	the	DET
taxlaw-2822	236	16	tax	tax	NOUN
taxlaw-2822	236	17	deferral	deferral	NOUN
taxlaw-2822	236	18	on	on	ADP
taxlaw-2822	236	19	profits	profit	NOUN
taxlaw-2822	236	20	or	or	CCONJ
taxlaw-2822	236	21	losses	loss	NOUN
taxlaw-2822	236	22	of	of	ADP
taxlaw-2822	236	23	foreign	foreign	ADJ
taxlaw-2822	236	24	consolidated	consolidated	ADJ
taxlaw-2822	236	25	branches	branch	NOUN
taxlaw-2822	236	26	/	/	SYM
taxlaw-2822	236	27	companies	company	NOUN
taxlaw-2822	236	28	and	and	CCONJ
taxlaw-2822	236	29	,	,	PUNCT
taxlaw-2822	236	30	as	as	ADP
taxlaw-2822	236	31	a	a	DET
taxlaw-2822	236	32	result	result	NOUN
taxlaw-2822	236	33	,	,	PUNCT
taxlaw-2822	236	34	consolidated	consolidated	ADJ
taxlaw-2822	236	35	branches	branch	NOUN
taxlaw-2822	236	36	/	/	SYM
taxlaw-2822	236	37	companies	company	NOUN
taxlaw-2822	236	38	resident	resident	ADJ
taxlaw-2822	236	39	in	in	ADP
taxlaw-2822	236	40	different	different	ADJ
taxlaw-2822	236	41	countries	country	NOUN
taxlaw-2822	236	42	are	be	AUX
taxlaw-2822	236	43	allowed	allow	VERB
taxlaw-2822	236	44	to	to	PART
taxlaw-2822	236	45	offset	offset	VERB
taxlaw-2822	236	46	profits	profit	NOUN
taxlaw-2822	236	47	and	and	CCONJ
taxlaw-2822	236	48	losses	loss	NOUN
taxlaw-2822	236	49	if	if	SCONJ
taxlaw-2822	236	50	certain	certain	ADJ
taxlaw-2822	236	51	requirements	requirement	NOUN
taxlaw-2822	236	52	are	be	AUX
taxlaw-2822	236	53	met	meet	VERB
taxlaw-2822	236	54	.	.	PUNCT
taxlaw-2822	237	1	thus	thus	ADV
taxlaw-2822	237	2	,	,	PUNCT
taxlaw-2822	237	3	elective	elective	ADJ
taxlaw-2822	237	4	itc	itc	NOUN
taxlaw-2822	237	5	and	and	CCONJ
taxlaw-2822	237	6	consolidation	consolidation	NOUN
taxlaw-2822	237	7	of	of	ADP
taxlaw-2822	237	8	foreign	foreign	ADJ
taxlaw-2822	237	9	pes	pe	NOUN
taxlaw-2822	237	10	are	be	AUX
taxlaw-2822	237	11	mechanisms	mechanism	NOUN
taxlaw-2822	237	12	in	in	ADP
taxlaw-2822	237	13	which	which	PRON
taxlaw-2822	237	14	the	the	DET
taxlaw-2822	237	15	profits	profit	NOUN
taxlaw-2822	237	16	and	and	CCONJ
taxlaw-2822	237	17	losses	loss	NOUN
taxlaw-2822	237	18	of	of	ADP
taxlaw-2822	237	19	consolidated	consolidated	ADJ
taxlaw-2822	237	20	branches	branch	NOUN
taxlaw-2822	237	21	/	/	SYM
taxlaw-2822	237	22	companies	company	NOUN
taxlaw-2822	237	23	are	be	AUX
taxlaw-2822	237	24	subject	subject	ADJ
taxlaw-2822	237	25	to	to	ADP
taxlaw-2822	237	26	worldwide	worldwide	ADJ
taxlaw-2822	237	27	taxation	taxation	NOUN
taxlaw-2822	237	28	in	in	ADP
taxlaw-2822	237	29	the	the	DET
taxlaw-2822	237	30	country	country	NOUN
taxlaw-2822	237	31	of	of	ADP
taxlaw-2822	237	32	residence	residence	NOUN
taxlaw-2822	237	33	of	of	ADP
taxlaw-2822	237	34	the	the	DET
taxlaw-2822	237	35	consolidating	consolidate	VERB
taxlaw-2822	237	36	company	company	NOUN
taxlaw-2822	237	37	,	,	PUNCT
taxlaw-2822	237	38	on	on	ADP
taxlaw-2822	237	39	the	the	DET
taxlaw-2822	237	40	basis	basis	NOUN
taxlaw-2822	237	41	of	of	ADP
taxlaw-2822	237	42	extra	extra	ADJ
taxlaw-2822	237	43	-	-	ADJ
taxlaw-2822	237	44	territorial	territorial	ADJ
taxlaw-2822	237	45	tax	tax	NOUN
taxlaw-2822	237	46	jurisdiction	jurisdiction	NOUN
taxlaw-2822	237	47	and	and	CCONJ
taxlaw-2822	237	48	unilateral	unilateral	ADJ
taxlaw-2822	237	49	collection	collection	NOUN
taxlaw-2822	237	50	of	of	ADP
taxlaw-2822	237	51	global	global	ADJ
taxlaw-2822	237	52	corporate	corporate	ADJ
taxlaw-2822	237	53	tax	tax	NOUN
taxlaw-2822	237	54	information	information	NOUN
taxlaw-2822	237	55	.	.	PUNCT
taxlaw-2822	238	1	in	in	ADP
taxlaw-2822	238	2	both	both	DET
taxlaw-2822	238	3	systems	system	NOUN
taxlaw-2822	238	4	,	,	PUNCT
taxlaw-2822	238	5	the	the	DET
taxlaw-2822	238	6	profits	profit	NOUN
taxlaw-2822	238	7	and	and	CCONJ
taxlaw-2822	238	8	losses	loss	NOUN
taxlaw-2822	238	9	of	of	ADP
taxlaw-2822	238	10	non	non	ADJ
taxlaw-2822	238	11	-	-	ADJ
taxlaw-2822	238	12	resident	resident	ADJ
taxlaw-2822	238	13	consolidated	consolidated	ADJ
taxlaw-2822	238	14	branches	branch	NOUN
taxlaw-2822	238	15	/	/	SYM
taxlaw-2822	238	16	companies	company	NOUN
taxlaw-2822	238	17	are	be	AUX
taxlaw-2822	238	18	first	first	ADV
taxlaw-2822	238	19	taxed	tax	VERB
taxlaw-2822	238	20	in	in	ADP
taxlaw-2822	238	21	the	the	DET
taxlaw-2822	238	22	countries	country	NOUN
taxlaw-2822	238	23	where	where	SCONJ
taxlaw-2822	238	24	they	they	PRON
taxlaw-2822	238	25	are	be	AUX
taxlaw-2822	238	26	located	locate	VERB
taxlaw-2822	238	27	and	and	CCONJ
taxlaw-2822	238	28	then	then	ADV
taxlaw-2822	238	29	in	in	ADP
taxlaw-2822	238	30	the	the	DET
taxlaw-2822	238	31	country	country	NOUN
taxlaw-2822	238	32	of	of	ADP
taxlaw-2822	238	33	residence	residence	NOUN
taxlaw-2822	238	34	of	of	ADP
taxlaw-2822	238	35	the	the	DET
taxlaw-2822	238	36	consolidating	consolidate	VERB
taxlaw-2822	238	37	company	company	NOUN
taxlaw-2822	238	38	.	.	PUNCT
taxlaw-2822	239	1	this	this	PRON
taxlaw-2822	239	2	results	result	VERB
taxlaw-2822	239	3	in	in	ADP
taxlaw-2822	239	4	an	an	DET
taxlaw-2822	239	5	overlap	overlap	NOUN
taxlaw-2822	239	6	of	of	ADP
taxlaw-2822	239	7	tax	tax	NOUN
taxlaw-2822	239	8	jurisdictions	jurisdiction	NOUN
taxlaw-2822	239	9	which	which	PRON
taxlaw-2822	239	10	is	be	AUX
taxlaw-2822	239	11	remedied	remedie	VERB
taxlaw-2822	239	12	by	by	ADP
taxlaw-2822	239	13	a	a	DET
taxlaw-2822	239	14	foreign	foreign	ADJ
taxlaw-2822	239	15	tax	tax	NOUN
taxlaw-2822	239	16	credit	credit	NOUN
taxlaw-2822	239	17	in	in	ADP
taxlaw-2822	239	18	the	the	DET
taxlaw-2822	239	19	residence	residence	NOUN
taxlaw-2822	239	20	-	-	PUNCT
taxlaw-2822	239	21	country	country	NOUN
taxlaw-2822	239	22	,	,	PUNCT
taxlaw-2822	239	23	by	by	ADP
taxlaw-2822	239	24	the	the	DET
taxlaw-2822	239	25	consolidating	consolidate	VERB
taxlaw-2822	239	26	company.43	company.43	NOUN
taxlaw-2822	239	27	the	the	DET
taxlaw-2822	239	28	unilateral	unilateral	ADJ
taxlaw-2822	239	29	strategies	strategy	NOUN
taxlaw-2822	239	30	adopted	adopt	VERB
taxlaw-2822	239	31	by	by	ADP
taxlaw-2822	239	32	residence	residence	NOUN
taxlaw-2822	239	33	-	-	PUNCT
taxlaw-2822	239	34	countries	country	NOUN
taxlaw-2822	239	35	regulating	regulate	VERB
taxlaw-2822	239	36	the	the	DET
taxlaw-2822	239	37	consolidation	consolidation	NOUN
taxlaw-2822	239	38	of	of	ADP
taxlaw-2822	239	39	cross	cross	ADJ
taxlaw-2822	239	40	-	-	ADJ
taxlaw-2822	239	41	border	border	ADJ
taxlaw-2822	239	42	profits	profit	NOUN
taxlaw-2822	239	43	and	and	CCONJ
taxlaw-2822	239	44	losses	loss	NOUN
taxlaw-2822	239	45	are	be	AUX
taxlaw-2822	239	46	summarized	summarize	VERB
taxlaw-2822	239	47	in	in	ADP
taxlaw-2822	239	48	table	table	NOUN
taxlaw-2822	239	49	1	1	NUM
taxlaw-2822	239	50	.	.	NOUN
taxlaw-2822	239	51	43	43	NUM
taxlaw-2822	239	52	in	in	ADP
taxlaw-2822	239	53	addition	addition	NOUN
taxlaw-2822	239	54	to	to	ADP
taxlaw-2822	239	55	the	the	DET
taxlaw-2822	239	56	offsetting	offsetting	NOUN
taxlaw-2822	239	57	of	of	ADP
taxlaw-2822	239	58	losses	loss	NOUN
taxlaw-2822	239	59	and	and	CCONJ
taxlaw-2822	239	60	profits	profit	NOUN
taxlaw-2822	239	61	of	of	ADP
taxlaw-2822	239	62	companies	company	NOUN
taxlaw-2822	239	63	of	of	ADP
taxlaw-2822	239	64	the	the	DET
taxlaw-2822	239	65	group	group	NOUN
taxlaw-2822	239	66	resident	resident	NOUN
taxlaw-2822	239	67	in	in	ADP
taxlaw-2822	239	68	different	different	ADJ
taxlaw-2822	239	69	countries	country	NOUN
taxlaw-2822	239	70	,	,	PUNCT
taxlaw-2822	239	71	the	the	DET
taxlaw-2822	239	72	model	model	NOUN
taxlaw-2822	239	73	of	of	ADP
taxlaw-2822	239	74	elective	elective	ADJ
taxlaw-2822	239	75	itc	itc	PROPN
taxlaw-2822	239	76	has	have	VERB
taxlaw-2822	239	77	several	several	ADJ
taxlaw-2822	239	78	intra	intra	ADJ
taxlaw-2822	239	79	-	-	NOUN
taxlaw-2822	239	80	group	group	NOUN
taxlaw-2822	239	81	features	feature	NOUN
taxlaw-2822	239	82	that	that	PRON
taxlaw-2822	239	83	are	be	AUX
taxlaw-2822	239	84	ancillary	ancillary	ADJ
taxlaw-2822	239	85	to	to	ADP
taxlaw-2822	239	86	the	the	DET
taxlaw-2822	239	87	global	global	ADJ
taxlaw-2822	239	88	offsetting	offsetting	NOUN
taxlaw-2822	239	89	of	of	ADP
taxlaw-2822	239	90	profits	profit	NOUN
taxlaw-2822	239	91	and	and	CCONJ
taxlaw-2822	239	92	losses	loss	NOUN
taxlaw-2822	239	93	,	,	PUNCT
taxlaw-2822	239	94	such	such	ADJ
taxlaw-2822	239	95	as	as	ADP
taxlaw-2822	239	96	no	no	DET
taxlaw-2822	239	97	or	or	CCONJ
taxlaw-2822	239	98	limited	limited	ADJ
taxlaw-2822	239	99	taxation	taxation	NOUN
taxlaw-2822	239	100	of	of	ADP
taxlaw-2822	239	101	capital	capital	NOUN
taxlaw-2822	239	102	gains	gain	NOUN
taxlaw-2822	239	103	and	and	CCONJ
taxlaw-2822	239	104	losses	loss	NOUN
taxlaw-2822	239	105	on	on	ADP
taxlaw-2822	239	106	shares	share	NOUN
taxlaw-2822	239	107	/	/	SYM
taxlaw-2822	239	108	assets	asset	NOUN
taxlaw-2822	239	109	transferred	transfer	VERB
taxlaw-2822	239	110	cross	cross	ADJ
taxlaw-2822	239	111	-	-	NOUN
taxlaw-2822	239	112	border	border	NOUN
taxlaw-2822	239	113	between	between	ADP
taxlaw-2822	239	114	companies	company	NOUN
taxlaw-2822	239	115	resident	resident	ADJ
taxlaw-2822	239	116	in	in	ADP
taxlaw-2822	239	117	different	different	ADJ
taxlaw-2822	239	118	countries	country	NOUN
taxlaw-2822	239	119	,	,	PUNCT
taxlaw-2822	239	120	and	and	CCONJ
taxlaw-2822	239	121	exemption	exemption	NOUN
taxlaw-2822	239	122	of	of	ADP
taxlaw-2822	239	123	cross	cross	ADJ
taxlaw-2822	239	124	-	-	ADJ
taxlaw-2822	239	125	border	border	ADJ
taxlaw-2822	239	126	intra	intra	ADJ
taxlaw-2822	239	127	-	-	ADJ
taxlaw-2822	239	128	group	group	NOUN
taxlaw-2822	239	129	dividends	dividend	NOUN
taxlaw-2822	239	130	.	.	PUNCT
taxlaw-2822	240	1	the	the	DET
taxlaw-2822	240	2	ccctb	ccctb	NOUN
taxlaw-2822	240	3	model	model	NOUN
taxlaw-2822	240	4	shares	share	NOUN
taxlaw-2822	240	5	these	these	DET
taxlaw-2822	240	6	features	feature	NOUN
taxlaw-2822	240	7	with	with	ADP
taxlaw-2822	240	8	elective	elective	ADJ
taxlaw-2822	240	9	itc	itc	PROPN
taxlaw-2822	240	10	,	,	PUNCT
taxlaw-2822	240	11	but	but	CCONJ
taxlaw-2822	240	12	also	also	ADV
taxlaw-2822	240	13	it	it	PRON
taxlaw-2822	240	14	includes	include	VERB
taxlaw-2822	240	15	the	the	DET
taxlaw-2822	240	16	apportionment	apportionment	NOUN
taxlaw-2822	240	17	of	of	ADP
taxlaw-2822	240	18	income	income	NOUN
taxlaw-2822	240	19	by	by	ADP
taxlaw-2822	240	20	a	a	DET
taxlaw-2822	240	21	formula	formula	NOUN
taxlaw-2822	240	22	based	base	VERB
taxlaw-2822	240	23	on	on	ADP
taxlaw-2822	240	24	labor	labor	NOUN
taxlaw-2822	240	25	,	,	PUNCT
taxlaw-2822	240	26	assets	asset	NOUN
taxlaw-2822	240	27	and	and	CCONJ
taxlaw-2822	240	28	sales	sale	NOUN
taxlaw-2822	240	29	,	,	PUNCT
taxlaw-2822	240	30	that	that	PRON
taxlaw-2822	240	31	prevents	prevent	VERB
taxlaw-2822	240	32	the	the	DET
taxlaw-2822	240	33	need	need	NOUN
taxlaw-2822	240	34	of	of	ADP
taxlaw-2822	240	35	a	a	DET
taxlaw-2822	240	36	foreign	foreign	ADJ
taxlaw-2822	240	37	tax	tax	NOUN
taxlaw-2822	240	38	credit	credit	NOUN
taxlaw-2822	240	39	mechanism	mechanism	NOUN
taxlaw-2822	240	40	in	in	ADP
taxlaw-2822	240	41	the	the	DET
taxlaw-2822	240	42	country	country	NOUN
taxlaw-2822	240	43	of	of	ADP
taxlaw-2822	240	44	the	the	DET
taxlaw-2822	240	45	consolidating	consolidate	VERB
taxlaw-2822	240	46	company	company	NOUN
taxlaw-2822	240	47	.	.	PUNCT
taxlaw-2822	241	1	2014	2014	NUM
taxlaw-2822	241	2	]	]	PUNCT
taxlaw-2822	242	1	the	the	DET
taxlaw-2822	242	2	use	use	NOUN
taxlaw-2822	242	3	of	of	ADP
taxlaw-2822	242	4	cross	cross	ADJ
taxlaw-2822	242	5	-	-	ADJ
taxlaw-2822	242	6	border	border	ADJ
taxlaw-2822	242	7	corporate	corporate	ADJ
taxlaw-2822	242	8	profits	profit	NOUN
taxlaw-2822	242	9	and	and	CCONJ
taxlaw-2822	242	10	losses	loss	NOUN
taxlaw-2822	242	11	147	147	NUM
taxlaw-2822	242	12	residencecountry	residencecountry	NOUN
taxlaw-2822	242	13	inflow	inflow	NOUN
taxlaw-2822	242	14	of	of	ADP
taxlaw-2822	242	15	foreign	foreign	ADJ
taxlaw-2822	242	16	losses44	losses44	NOUN
taxlaw-2822	242	17	inflow	inflow	NOUN
taxlaw-2822	242	18	of	of	ADP
taxlaw-2822	242	19	foreign	foreign	ADJ
taxlaw-2822	242	20	profits45	profits45	NOUN
taxlaw-2822	242	21	nonrecognition	nonrecognition	NOUN
taxlaw-2822	242	22	a	a	DET
taxlaw-2822	242	23			PRON
taxlaw-2822	242	24	fiscal	fiscal	ADJ
taxlaw-2822	242	25	unity	unity	NOUN
taxlaw-2822	242	26			PRON
taxlaw-2822	242	27	group	group	NOUN
taxlaw-2822	242	28	relief	relief	NOUN
taxlaw-2822	242	29			NOUN
taxlaw-2822	242	30	group	group	NOUN
taxlaw-2822	242	31	contribution	contribution	NOUN
taxlaw-2822	242	32			NOUN
taxlaw-2822	242	33	exemption	exemption	NOUN
taxlaw-2822	242	34	of	of	ADP
taxlaw-2822	242	35	foreign	foreign	ADJ
taxlaw-2822	242	36	pes	pe	NOUN
taxlaw-2822	242	37	b	b	PROPN
taxlaw-2822	242	38			NOUN
taxlaw-2822	242	39	fiscal	fiscal	ADJ
taxlaw-2822	242	40	unity	unity	NOUN
taxlaw-2822	242	41			PRON
taxlaw-2822	242	42	group	group	NOUN
taxlaw-2822	242	43	relief	relief	NOUN
taxlaw-2822	242	44			NOUN
taxlaw-2822	242	45	group	group	NOUN
taxlaw-2822	242	46	contribution	contribution	NOUN
taxlaw-2822	242	47			NOUN
taxlaw-2822	242	48	exemption	exemption	NOUN
taxlaw-2822	242	49	of	of	ADP
taxlaw-2822	242	50	foreign	foreign	ADJ
taxlaw-2822	242	51	pes	pe	NOUN
taxlaw-2822	242	52	recognition	recognition	NOUN
taxlaw-2822	242	53	c	c	NOUN
taxlaw-2822	242	54			NOUN
taxlaw-2822	242	55	elective	elective	PROPN
taxlaw-2822	242	56	itc	itc	PROPN
taxlaw-2822	242	57			NOUN
taxlaw-2822	242	58	consolidation	consolidation	NOUN
taxlaw-2822	242	59	of	of	ADP
taxlaw-2822	242	60	foreign	foreign	ADJ
taxlaw-2822	242	61	pes	pe	NOUN
taxlaw-2822	242	62			NOUN
taxlaw-2822	242	63	(	(	PUNCT
taxlaw-2822	242	64	mandatory	mandatory	ADJ
taxlaw-2822	242	65	worldwide	worldwide	ADJ
taxlaw-2822	242	66	consolidation	consolidation	NOUN
taxlaw-2822	242	67	)	)	PUNCT
taxlaw-2822	242	68			NOUN
taxlaw-2822	243	1	(	(	PUNCT
taxlaw-2822	243	2	modified	modify	VERB
taxlaw-2822	243	3	group	group	NOUN
taxlaw-2822	243	4	relief	relief	NOUN
taxlaw-2822	243	5	)	)	PUNCT
taxlaw-2822	243	6	d	d	NOUN
taxlaw-2822	243	7			NOUN
taxlaw-2822	243	8	elective	elective	ADJ
taxlaw-2822	243	9	itc	itc	PROPN
taxlaw-2822	243	10			NOUN
taxlaw-2822	243	11	consolidation	consolidation	NOUN
taxlaw-2822	243	12	of	of	ADP
taxlaw-2822	243	13	foreign	foreign	ADJ
taxlaw-2822	243	14	pe	pe	X
taxlaw-2822	243	15			NOUN
taxlaw-2822	243	16	(	(	PUNCT
taxlaw-2822	243	17	mandatory	mandatory	ADJ
taxlaw-2822	243	18	worldwide	worldwide	ADJ
taxlaw-2822	243	19	consolidation	consolidation	NOUN
taxlaw-2822	243	20	)	)	PUNCT
taxlaw-2822	243	21			NOUN
taxlaw-2822	244	1	(	(	PUNCT
taxlaw-2822	244	2	modified	modify	VERB
taxlaw-2822	244	3	group	group	NOUN
taxlaw-2822	244	4	contribution	contribution	NOUN
taxlaw-2822	244	5	)	)	PUNCT
taxlaw-2822	244	6	unilateral	unilateral	ADJ
taxlaw-2822	244	7	strategies	strategy	NOUN
taxlaw-2822	244	8	of	of	ADP
taxlaw-2822	244	9	the	the	DET
taxlaw-2822	244	10	residence	residence	NOUN
taxlaw-2822	244	11	-	-	PUNCT
taxlaw-2822	244	12	countries	country	NOUN
taxlaw-2822	244	13	(	(	PUNCT
taxlaw-2822	244	14	table	table	NOUN
taxlaw-2822	244	15	1	1	NUM
taxlaw-2822	244	16	)	)	PUNCT
taxlaw-2822	244	17	the	the	DET
taxlaw-2822	244	18	unilateral	unilateral	ADJ
taxlaw-2822	244	19	strategy	strategy	NOUN
taxlaw-2822	244	20	of	of	ADP
taxlaw-2822	244	21	a	a	DET
taxlaw-2822	244	22	residence	residence	NOUN
taxlaw-2822	244	23	-	-	PUNCT
taxlaw-2822	244	24	country	country	NOUN
taxlaw-2822	244	25	to	to	PART
taxlaw-2822	244	26	limit	limit	VERB
taxlaw-2822	244	27	the	the	DET
taxlaw-2822	244	28	inflow	inflow	NOUN
taxlaw-2822	244	29	of	of	ADP
taxlaw-2822	244	30	foreign	foreign	ADJ
taxlaw-2822	244	31	losses	loss	NOUN
taxlaw-2822	244	32	from	from	ADP
taxlaw-2822	244	33	foreign	foreign	ADJ
taxlaw-2822	244	34	companies	company	NOUN
taxlaw-2822	244	35	to	to	ADP
taxlaw-2822	244	36	affiliated	affiliated	ADJ
taxlaw-2822	244	37	companies	company	NOUN
taxlaw-2822	244	38	resident	resident	ADJ
taxlaw-2822	244	39	in	in	ADP
taxlaw-2822	244	40	that	that	DET
taxlaw-2822	244	41	country	country	NOUN
taxlaw-2822	244	42	is	be	AUX
taxlaw-2822	244	43	achieved	achieve	VERB
taxlaw-2822	244	44	by	by	ADP
taxlaw-2822	244	45	the	the	DET
taxlaw-2822	244	46	methods	method	NOUN
taxlaw-2822	244	47	indicated	indicate	VERB
taxlaw-2822	244	48	in	in	ADP
taxlaw-2822	244	49	cell	cell	NOUN
taxlaw-2822	244	50	a	a	PRON
taxlaw-2822	244	51	of	of	ADP
taxlaw-2822	244	52	table	table	NOUN
taxlaw-2822	244	53	1	1	NUM
taxlaw-2822	244	54	.	.	PUNCT
taxlaw-2822	245	1	that	that	DET
taxlaw-2822	245	2	unilateral	unilateral	ADJ
taxlaw-2822	245	3	strategy	strategy	NOUN
taxlaw-2822	245	4	is	be	AUX
taxlaw-2822	245	5	pursued	pursue	VERB
taxlaw-2822	245	6	:	:	PUNCT
taxlaw-2822	245	7	(	(	PUNCT
taxlaw-2822	245	8	i	i	NOUN
taxlaw-2822	245	9	)	)	PUNCT
taxlaw-2822	245	10	in	in	ADP
taxlaw-2822	245	11	countries	country	NOUN
taxlaw-2822	245	12	that	that	PRON
taxlaw-2822	245	13	adopt	adopt	VERB
taxlaw-2822	245	14	fiscal	fiscal	ADJ
taxlaw-2822	245	15	unity	unity	NOUN
taxlaw-2822	245	16	through	through	ADP
taxlaw-2822	245	17	explicit	explicit	ADJ
taxlaw-2822	245	18	non	non	NOUN
taxlaw-2822	245	19	-	-	NOUN
taxlaw-2822	245	20	recognition	recognition	NOUN
taxlaw-2822	245	21	of	of	ADP
taxlaw-2822	245	22	the	the	DET
taxlaw-2822	245	23	inflow	inflow	NOUN
taxlaw-2822	245	24	(	(	PUNCT
taxlaw-2822	245	25	i.e.	i.e.	X
taxlaw-2822	245	26	consolidation	consolidation	NOUN
taxlaw-2822	245	27	)	)	PUNCT
taxlaw-2822	245	28	of	of	ADP
taxlaw-2822	245	29	losses	loss	NOUN
taxlaw-2822	245	30	of	of	ADP
taxlaw-2822	245	31	foreign	foreign	ADJ
taxlaw-2822	245	32	affiliated	affiliated	ADJ
taxlaw-2822	245	33	companies	company	NOUN
taxlaw-2822	245	34	(	(	PUNCT
taxlaw-2822	245	35	while	while	SCONJ
taxlaw-2822	245	36	such	such	DET
taxlaw-2822	245	37	an	an	DET
taxlaw-2822	245	38	inflow	inflow	NOUN
taxlaw-2822	245	39	is	be	AUX
taxlaw-2822	245	40	allowed	allow	VERB
taxlaw-2822	245	41	for	for	ADP
taxlaw-2822	245	42	domestically	domestically	ADV
taxlaw-2822	245	43	consolidated	consolidated	ADJ
taxlaw-2822	245	44	companies	company	NOUN
taxlaw-2822	245	45	)	)	PUNCT
taxlaw-2822	245	46	,	,	PUNCT
taxlaw-2822	245	47	(	(	PUNCT
taxlaw-2822	245	48	ii	ii	NOUN
taxlaw-2822	245	49	)	)	PUNCT
taxlaw-2822	245	50	in	in	ADP
taxlaw-2822	245	51	countries	country	NOUN
taxlaw-2822	245	52	that	that	PRON
taxlaw-2822	245	53	adopt	adopt	VERB
taxlaw-2822	245	54	group	group	NOUN
taxlaw-2822	245	55	relief	relief	NOUN
taxlaw-2822	245	56	through	through	ADP
taxlaw-2822	245	57	explicit	explicit	ADJ
taxlaw-2822	245	58	non	non	NOUN
taxlaw-2822	245	59	-	-	NOUN
taxlaw-2822	245	60	recognition	recognition	NOUN
taxlaw-2822	245	61	of	of	ADP
taxlaw-2822	245	62	losses	loss	NOUN
taxlaw-2822	245	63	transferred	transfer	VERB
taxlaw-2822	245	64	by	by	ADP
taxlaw-2822	245	65	foreign	foreign	ADJ
taxlaw-2822	245	66	affiliated	affiliate	VERB
taxlaw-2822	245	67	companies	company	NOUN
taxlaw-2822	245	68	(	(	PUNCT
taxlaw-2822	245	69	while	while	SCONJ
taxlaw-2822	245	70	such	such	ADJ
taxlaw-2822	245	71	transfers	transfer	NOUN
taxlaw-2822	245	72	are	be	AUX
taxlaw-2822	245	73	allowed	allow	VERB
taxlaw-2822	245	74	for	for	ADP
taxlaw-2822	245	75	domestic	domestic	ADJ
taxlaw-2822	245	76	affiliated	affiliated	ADJ
taxlaw-2822	245	77	companies	company	NOUN
taxlaw-2822	245	78	)	)	PUNCT
taxlaw-2822	245	79	,	,	PUNCT
taxlaw-2822	245	80	and	and	CCONJ
taxlaw-2822	245	81	(	(	PUNCT
taxlaw-2822	245	82	iii	iii	NOUN
taxlaw-2822	245	83	)	)	PUNCT
taxlaw-2822	245	84	in	in	ADP
taxlaw-2822	245	85	countries	country	NOUN
taxlaw-2822	245	86	that	that	PRON
taxlaw-2822	245	87	adopt	adopt	VERB
taxlaw-2822	245	88	group	group	NOUN
taxlaw-2822	245	89	contribution	contribution	NOUN
taxlaw-2822	245	90	in	in	ADP
taxlaw-2822	245	91	all	all	DET
taxlaw-2822	245	92	cases	case	NOUN
taxlaw-2822	245	93	,	,	PUNCT
taxlaw-2822	245	94	because	because	SCONJ
taxlaw-2822	245	95	that	that	DET
taxlaw-2822	245	96	system	system	NOUN
taxlaw-2822	245	97	focuses	focus	VERB
taxlaw-2822	245	98	on	on	ADP
taxlaw-2822	245	99	the	the	DET
taxlaw-2822	245	100	transfer	transfer	NOUN
taxlaw-2822	245	101	of	of	ADP
taxlaw-2822	245	102	profits	profit	NOUN
taxlaw-2822	245	103	,	,	PUNCT
taxlaw-2822	245	104	so	so	SCONJ
taxlaw-2822	245	105	it	it	PRON
taxlaw-2822	245	106	does	do	AUX
taxlaw-2822	245	107	not	not	PART
taxlaw-2822	245	108	need	need	VERB
taxlaw-2822	245	109	an	an	DET
taxlaw-2822	245	110	explicit	explicit	ADJ
taxlaw-2822	245	111	non	non	ADJ
taxlaw-2822	245	112	-	-	ADJ
taxlaw-2822	245	113	recognition	recognition	ADJ
taxlaw-2822	245	114	rule	rule	NOUN
taxlaw-2822	245	115	on	on	ADP
taxlaw-2822	245	116	the	the	DET
taxlaw-2822	245	117	transfer	transfer	NOUN
taxlaw-2822	245	118	of	of	ADP
taxlaw-2822	245	119	losses	loss	NOUN
taxlaw-2822	245	120	(	(	PUNCT
taxlaw-2822	245	121	by	by	ADP
taxlaw-2822	245	122	domestic	domestic	ADJ
taxlaw-2822	245	123	or	or	CCONJ
taxlaw-2822	245	124	foreign	foreign	ADJ
taxlaw-2822	245	125	transferors	transferor	NOUN
taxlaw-2822	245	126	)	)	PUNCT
taxlaw-2822	245	127	.	.	PUNCT
taxlaw-2822	246	1	the	the	DET
taxlaw-2822	246	2	same	same	ADJ
taxlaw-2822	246	3	unilateral	unilateral	ADJ
taxlaw-2822	246	4	strategy	strategy	NOUN
taxlaw-2822	246	5	is	be	AUX
taxlaw-2822	246	6	achieved	achieve	VERB
taxlaw-2822	246	7	in	in	ADP
taxlaw-2822	246	8	countries	country	NOUN
taxlaw-2822	246	9	that	that	PRON
taxlaw-2822	246	10	adopt	adopt	VERB
taxlaw-2822	246	11	the	the	DET
taxlaw-2822	246	12	exemption	exemption	NOUN
taxlaw-2822	246	13	of	of	ADP
taxlaw-2822	246	14	foreign	foreign	ADJ
taxlaw-2822	246	15	pes	pe	NOUN
taxlaw-2822	246	16	,	,	PUNCT
taxlaw-2822	246	17	but	but	CCONJ
taxlaw-2822	246	18	there	there	PRON
taxlaw-2822	246	19	might	might	AUX
taxlaw-2822	246	20	be	be	AUX
taxlaw-2822	246	21	exceptions	exception	NOUN
taxlaw-2822	246	22	.	.	PUNCT
taxlaw-2822	247	1	the	the	DET
taxlaw-2822	247	2	unilateral	unilateral	ADJ
taxlaw-2822	247	3	strategy	strategy	NOUN
taxlaw-2822	247	4	of	of	ADP
taxlaw-2822	247	5	a	a	DET
taxlaw-2822	247	6	residence	residence	NOUN
taxlaw-2822	247	7	-	-	PUNCT
taxlaw-2822	247	8	country	country	NOUN
taxlaw-2822	247	9	to	to	PART
taxlaw-2822	247	10	limit	limit	VERB
taxlaw-2822	247	11	the	the	DET
taxlaw-2822	247	12	inflow	inflow	NOUN
taxlaw-2822	247	13	(	(	PUNCT
taxlaw-2822	247	14	i.e.	i.e.	X
taxlaw-2822	247	15	consolidation	consolidation	NOUN
taxlaw-2822	247	16	)	)	PUNCT
taxlaw-2822	247	17	of	of	ADP
taxlaw-2822	247	18	foreign	foreign	ADJ
taxlaw-2822	247	19	profits	profit	NOUN
taxlaw-2822	247	20	from	from	ADP
taxlaw-2822	247	21	foreign	foreign	ADJ
taxlaw-2822	247	22	companies	company	NOUN
taxlaw-2822	247	23	to	to	ADP
taxlaw-2822	247	24	affiliated	affiliated	ADJ
taxlaw-2822	247	25	companies	company	NOUN
taxlaw-2822	247	26	resident	resident	ADJ
taxlaw-2822	247	27	in	in	ADP
taxlaw-2822	247	28	that	that	DET
taxlaw-2822	247	29	country	country	NOUN
taxlaw-2822	247	30	is	be	AUX
taxlaw-2822	247	31	achieved	achieve	VERB
taxlaw-2822	247	32	by	by	ADP
taxlaw-2822	247	33	the	the	DET
taxlaw-2822	247	34	methods	method	NOUN
taxlaw-2822	247	35	indicated	indicate	VERB
taxlaw-2822	247	36	in	in	ADP
taxlaw-2822	247	37	cell	cell	NOUN
taxlaw-2822	247	38	b	b	PROPN
taxlaw-2822	247	39	of	of	ADP
taxlaw-2822	247	40	table	table	NOUN
taxlaw-2822	247	41	1	1	NUM
taxlaw-2822	247	42	.	.	PUNCT
taxlaw-2822	248	1	that	that	DET
taxlaw-2822	248	2	strategy	strategy	NOUN
taxlaw-2822	248	3	is	be	AUX
taxlaw-2822	248	4	pursued	pursue	VERB
taxlaw-2822	248	5	:	:	PUNCT
taxlaw-2822	248	6	(	(	PUNCT
taxlaw-2822	248	7	i	i	NOUN
taxlaw-2822	248	8	)	)	PUNCT
taxlaw-2822	248	9	in	in	ADP
taxlaw-2822	248	10	countries	country	NOUN
taxlaw-2822	248	11	that	that	PRON
taxlaw-2822	248	12	adopt	adopt	VERB
taxlaw-2822	248	13	fiscal	fiscal	ADJ
taxlaw-2822	248	14	unity	unity	NOUN
taxlaw-2822	248	15	through	through	ADP
taxlaw-2822	248	16	explicit	explicit	ADJ
taxlaw-2822	248	17	non	non	NOUN
taxlaw-2822	248	18	-	-	NOUN
taxlaw-2822	248	19	recognition	recognition	NOUN
taxlaw-2822	248	20	of	of	ADP
taxlaw-2822	248	21	the	the	DET
taxlaw-2822	248	22	inflow	inflow	NOUN
taxlaw-2822	248	23	of	of	ADP
taxlaw-2822	248	24	profits	profit	NOUN
taxlaw-2822	248	25	of	of	ADP
taxlaw-2822	248	26	foreign	foreign	ADJ
taxlaw-2822	248	27	affiliated	affiliated	ADJ
taxlaw-2822	248	28	companies	company	NOUN
taxlaw-2822	248	29	(	(	PUNCT
taxlaw-2822	248	30	while	while	SCONJ
taxlaw-2822	248	31	such	such	DET
taxlaw-2822	248	32	an	an	DET
taxlaw-2822	248	33	inflow	inflow	NOUN
taxlaw-2822	248	34	is	be	AUX
taxlaw-2822	248	35	allowed	allow	VERB
taxlaw-2822	248	36	for	for	ADP
taxlaw-2822	248	37	domestic	domestic	ADJ
taxlaw-2822	248	38	consolidated	consolidated	ADJ
taxlaw-2822	248	39	companies	company	NOUN
taxlaw-2822	248	40	)	)	PUNCT
taxlaw-2822	248	41	,	,	PUNCT
taxlaw-2822	248	42	(	(	PUNCT
taxlaw-2822	248	43	ii	ii	NOUN
taxlaw-2822	248	44	)	)	PUNCT
taxlaw-2822	248	45	in	in	ADP
taxlaw-2822	248	46	countries	country	NOUN
taxlaw-2822	248	47	that	that	PRON
taxlaw-2822	248	48	adopt	adopt	VERB
taxlaw-2822	248	49	group	group	NOUN
taxlaw-2822	248	50	contribution	contribution	NOUN
taxlaw-2822	248	51	through	through	ADP
taxlaw-2822	248	52	explicit	explicit	ADJ
taxlaw-2822	248	53	non	non	NOUN
taxlaw-2822	248	54	-	-	NOUN
taxlaw-2822	248	55	recognition	recognition	NOUN
taxlaw-2822	248	56	of	of	ADP
taxlaw-2822	248	57	profits	profit	NOUN
taxlaw-2822	248	58	transferred	transfer	VERB
taxlaw-2822	248	59	by	by	ADP
taxlaw-2822	248	60	foreign	foreign	ADJ
taxlaw-2822	248	61	affiliated	affiliate	VERB
taxlaw-2822	248	62	companies	company	NOUN
taxlaw-2822	248	63	(	(	PUNCT
taxlaw-2822	248	64	while	while	SCONJ
taxlaw-2822	248	65	such	such	ADJ
taxlaw-2822	248	66	transfers	transfer	NOUN
taxlaw-2822	248	67	are	be	AUX
taxlaw-2822	248	68	allowed	allow	VERB
taxlaw-2822	248	69	for	for	ADP
taxlaw-2822	248	70	domestic	domestic	ADJ
taxlaw-2822	248	71	affiliated	affiliated	ADJ
taxlaw-2822	248	72	companies	company	NOUN
taxlaw-2822	248	73	)	)	PUNCT
taxlaw-2822	248	74	,	,	PUNCT
taxlaw-2822	248	75	and	and	CCONJ
taxlaw-2822	248	76	(	(	PUNCT
taxlaw-2822	248	77	iii	iii	NOUN
taxlaw-2822	248	78	)	)	PUNCT
taxlaw-2822	248	79	in	in	ADP
taxlaw-2822	248	80	all	all	DET
taxlaw-2822	248	81	cases	case	NOUN
taxlaw-2822	248	82	where	where	SCONJ
taxlaw-2822	248	83	a	a	DET
taxlaw-2822	248	84	country	country	NOUN
taxlaw-2822	248	85	adopts	adopt	VERB
taxlaw-2822	248	86	group	group	NOUN
taxlaw-2822	248	87	relief	relief	NOUN
taxlaw-2822	248	88	,	,	PUNCT
taxlaw-2822	248	89	because	because	SCONJ
taxlaw-2822	248	90	that	that	DET
taxlaw-2822	248	91	system	system	NOUN
taxlaw-2822	248	92	focuses	focus	VERB
taxlaw-2822	248	93	on	on	ADP
taxlaw-2822	248	94	the	the	DET
taxlaw-2822	248	95	transfer	transfer	NOUN
taxlaw-2822	248	96	of	of	ADP
taxlaw-2822	248	97	losses	loss	NOUN
taxlaw-2822	248	98	,	,	PUNCT
taxlaw-2822	248	99	so	so	SCONJ
taxlaw-2822	248	100	it	it	PRON
taxlaw-2822	248	101	does	do	AUX
taxlaw-2822	248	102	not	not	PART
taxlaw-2822	248	103	need	need	VERB
taxlaw-2822	248	104	an	an	DET
taxlaw-2822	248	105	explicit	explicit	ADJ
taxlaw-2822	248	106	non	non	ADJ
taxlaw-2822	248	107	-	-	ADJ
taxlaw-2822	248	108	recognition	recognition	ADJ
taxlaw-2822	248	109	rule	rule	NOUN
taxlaw-2822	248	110	on	on	ADP
taxlaw-2822	248	111	the	the	DET
taxlaw-2822	248	112	transfer	transfer	NOUN
taxlaw-2822	248	113	of	of	ADP
taxlaw-2822	248	114	profits	profit	NOUN
taxlaw-2822	248	115	(	(	PUNCT
taxlaw-2822	248	116	by	by	SCONJ
taxlaw-2822	248	117	domestic	domestic	ADJ
taxlaw-2822	248	118	or	or	CCONJ
taxlaw-2822	248	119	44	44	NUM
taxlaw-2822	248	120	foreign	foreign	ADJ
taxlaw-2822	248	121	losses	loss	NOUN
taxlaw-2822	248	122	from	from	ADP
taxlaw-2822	248	123	the	the	DET
taxlaw-2822	248	124	perspective	perspective	NOUN
taxlaw-2822	248	125	of	of	ADP
taxlaw-2822	248	126	the	the	DET
taxlaw-2822	248	127	residence	residence	NOUN
taxlaw-2822	248	128	-	-	PUNCT
taxlaw-2822	248	129	country	country	NOUN
taxlaw-2822	248	130	are	be	AUX
taxlaw-2822	248	131	generated	generate	VERB
taxlaw-2822	248	132	in	in	ADP
taxlaw-2822	248	133	the	the	DET
taxlaw-2822	248	134	sourcecountries	sourcecountrie	NOUN
taxlaw-2822	248	135	where	where	SCONJ
taxlaw-2822	248	136	the	the	DET
taxlaw-2822	248	137	affiliated	affiliate	VERB
taxlaw-2822	248	138	/	/	SYM
taxlaw-2822	248	139	controlled	control	VERB
taxlaw-2822	248	140	companies	company	NOUN
taxlaw-2822	248	141	or	or	CCONJ
taxlaw-2822	248	142	the	the	DET
taxlaw-2822	248	143	pe	pe	PROPN
taxlaw-2822	248	144	are	be	AUX
taxlaw-2822	248	145	located	locate	VERB
taxlaw-2822	248	146	.	.	PUNCT
taxlaw-2822	249	1	45	45	NUM
taxlaw-2822	249	2	foreign	foreign	ADJ
taxlaw-2822	249	3	profits	profit	NOUN
taxlaw-2822	249	4	from	from	ADP
taxlaw-2822	249	5	the	the	DET
taxlaw-2822	249	6	perspective	perspective	NOUN
taxlaw-2822	249	7	of	of	ADP
taxlaw-2822	249	8	the	the	DET
taxlaw-2822	249	9	residence	residence	NOUN
taxlaw-2822	249	10	-	-	PUNCT
taxlaw-2822	249	11	country	country	NOUN
taxlaw-2822	249	12	are	be	AUX
taxlaw-2822	249	13	generated	generate	VERB
taxlaw-2822	249	14	in	in	ADP
taxlaw-2822	249	15	the	the	DET
taxlaw-2822	249	16	sourcecountries	sourcecountrie	NOUN
taxlaw-2822	249	17	where	where	SCONJ
taxlaw-2822	249	18	the	the	DET
taxlaw-2822	249	19	affiliated	affiliate	VERB
taxlaw-2822	249	20	/	/	SYM
taxlaw-2822	249	21	controlled	control	VERB
taxlaw-2822	249	22	companies	company	NOUN
taxlaw-2822	249	23	or	or	CCONJ
taxlaw-2822	249	24	the	the	DET
taxlaw-2822	249	25	pe	pe	PROPN
taxlaw-2822	249	26	are	be	AUX
taxlaw-2822	249	27	located	locate	VERB
taxlaw-2822	249	28	.	.	PUNCT
taxlaw-2822	250	1	148	148	NUM
taxlaw-2822	250	2	columbia	columbia	PROPN
taxlaw-2822	250	3	journal	journal	NOUN
taxlaw-2822	250	4	of	of	ADP
taxlaw-2822	250	5	tax	tax	NOUN
taxlaw-2822	250	6	law	law	NOUN
taxlaw-2822	250	7	[	[	X
taxlaw-2822	250	8	vol.5:133	vol.5:133	PROPN
taxlaw-2822	250	9	foreign	foreign	ADJ
taxlaw-2822	250	10	transferors	transferor	NOUN
taxlaw-2822	250	11	)	)	PUNCT
taxlaw-2822	250	12	.	.	PUNCT
taxlaw-2822	251	1	the	the	DET
taxlaw-2822	251	2	same	same	ADJ
taxlaw-2822	251	3	strategy	strategy	NOUN
taxlaw-2822	251	4	is	be	AUX
taxlaw-2822	251	5	achieved	achieve	VERB
taxlaw-2822	251	6	in	in	ADP
taxlaw-2822	251	7	countries	country	NOUN
taxlaw-2822	251	8	that	that	PRON
taxlaw-2822	251	9	adopt	adopt	VERB
taxlaw-2822	251	10	the	the	DET
taxlaw-2822	251	11	exemption	exemption	NOUN
taxlaw-2822	251	12	of	of	ADP
taxlaw-2822	251	13	foreign	foreign	ADJ
taxlaw-2822	251	14	pes	pe	NOUN
taxlaw-2822	251	15	,	,	PUNCT
taxlaw-2822	251	16	although	although	SCONJ
taxlaw-2822	251	17	there	there	PRON
taxlaw-2822	251	18	might	might	AUX
taxlaw-2822	251	19	be	be	AUX
taxlaw-2822	251	20	exceptions	exception	NOUN
taxlaw-2822	251	21	.	.	PUNCT
taxlaw-2822	252	1	in	in	ADP
taxlaw-2822	252	2	the	the	DET
taxlaw-2822	252	3	us	us	PROPN
taxlaw-2822	252	4	,	,	PUNCT
taxlaw-2822	252	5	foreign	foreign	ADJ
taxlaw-2822	252	6	corporate	corporate	ADJ
taxlaw-2822	252	7	profits	profit	NOUN
taxlaw-2822	252	8	are	be	AUX
taxlaw-2822	252	9	not	not	PART
taxlaw-2822	252	10	included	include	VERB
taxlaw-2822	252	11	on	on	ADP
taxlaw-2822	252	12	a	a	DET
taxlaw-2822	252	13	current	current	ADJ
taxlaw-2822	252	14	basis	basis	NOUN
taxlaw-2822	252	15	,	,	PUNCT
taxlaw-2822	252	16	but	but	CCONJ
taxlaw-2822	252	17	are	be	AUX
taxlaw-2822	252	18	fully	fully	ADV
taxlaw-2822	252	19	consolidated	consolidate	VERB
taxlaw-2822	252	20	when	when	SCONJ
taxlaw-2822	252	21	repatriated	repatriate	VERB
taxlaw-2822	252	22	as	as	ADP
taxlaw-2822	252	23	dividends	dividend	NOUN
taxlaw-2822	252	24	.	.	PUNCT
taxlaw-2822	253	1	the	the	DET
taxlaw-2822	253	2	unilateral	unilateral	ADJ
taxlaw-2822	253	3	strategy	strategy	NOUN
taxlaw-2822	253	4	of	of	ADP
taxlaw-2822	253	5	a	a	DET
taxlaw-2822	253	6	residence	residence	NOUN
taxlaw-2822	253	7	-	-	PUNCT
taxlaw-2822	253	8	country	country	NOUN
taxlaw-2822	253	9	to	to	PART
taxlaw-2822	253	10	allow	allow	VERB
taxlaw-2822	253	11	the	the	DET
taxlaw-2822	253	12	inflow	inflow	NOUN
taxlaw-2822	253	13	of	of	ADP
taxlaw-2822	253	14	foreign	foreign	ADJ
taxlaw-2822	253	15	losses	loss	NOUN
taxlaw-2822	253	16	from	from	ADP
taxlaw-2822	253	17	foreign	foreign	ADJ
taxlaw-2822	253	18	companies	company	NOUN
taxlaw-2822	253	19	to	to	ADP
taxlaw-2822	253	20	affiliated	affiliated	ADJ
taxlaw-2822	253	21	companies	company	NOUN
taxlaw-2822	253	22	resident	resident	ADJ
taxlaw-2822	253	23	in	in	ADP
taxlaw-2822	253	24	that	that	DET
taxlaw-2822	253	25	country	country	NOUN
taxlaw-2822	253	26	is	be	AUX
taxlaw-2822	253	27	achieved	achieve	VERB
taxlaw-2822	253	28	by	by	ADP
taxlaw-2822	253	29	the	the	DET
taxlaw-2822	253	30	methods	method	NOUN
taxlaw-2822	253	31	indicated	indicate	VERB
taxlaw-2822	253	32	in	in	ADP
taxlaw-2822	253	33	cell	cell	NOUN
taxlaw-2822	253	34	c	c	NOUN
taxlaw-2822	253	35	of	of	ADP
taxlaw-2822	253	36	table	table	NOUN
taxlaw-2822	253	37	1	1	NUM
taxlaw-2822	253	38	.	.	PUNCT
taxlaw-2822	253	39	more	more	ADV
taxlaw-2822	253	40	precisely	precisely	ADV
taxlaw-2822	253	41	,	,	PUNCT
taxlaw-2822	253	42	that	that	DET
taxlaw-2822	253	43	unilateral	unilateral	ADJ
taxlaw-2822	253	44	strategy	strategy	NOUN
taxlaw-2822	253	45	is	be	AUX
taxlaw-2822	253	46	pursued	pursue	VERB
taxlaw-2822	253	47	:	:	PUNCT
taxlaw-2822	253	48	(	(	PUNCT
taxlaw-2822	253	49	i	i	NOUN
taxlaw-2822	253	50	)	)	PUNCT
taxlaw-2822	253	51	in	in	ADP
taxlaw-2822	253	52	countries	country	NOUN
taxlaw-2822	253	53	that	that	PRON
taxlaw-2822	253	54	adopt	adopt	VERB
taxlaw-2822	253	55	elective	elective	ADJ
taxlaw-2822	253	56	itc	itc	NOUN
taxlaw-2822	253	57	and	and	CCONJ
taxlaw-2822	253	58	(	(	PUNCT
taxlaw-2822	253	59	ii	ii	NOUN
taxlaw-2822	253	60	)	)	PUNCT
taxlaw-2822	253	61	in	in	ADP
taxlaw-2822	253	62	countries	country	NOUN
taxlaw-2822	253	63	that	that	PRON
taxlaw-2822	253	64	adopt	adopt	VERB
taxlaw-2822	253	65	the	the	DET
taxlaw-2822	253	66	consolidation	consolidation	NOUN
taxlaw-2822	253	67	of	of	ADP
taxlaw-2822	253	68	foreign	foreign	ADJ
taxlaw-2822	253	69	pes	pe	NOUN
taxlaw-2822	253	70	(	(	PUNCT
taxlaw-2822	253	71	of	of	ADP
taxlaw-2822	253	72	course	course	NOUN
taxlaw-2822	253	73	that	that	PRON
taxlaw-2822	253	74	strategy	strategy	NOUN
taxlaw-2822	253	75	would	would	AUX
taxlaw-2822	253	76	be	be	AUX
taxlaw-2822	253	77	attained	attain	VERB
taxlaw-2822	253	78	by	by	ADP
taxlaw-2822	253	79	worldwide	worldwide	ADJ
taxlaw-2822	253	80	mandatory	mandatory	ADJ
taxlaw-2822	253	81	tax	tax	NOUN
taxlaw-2822	253	82	consolidation	consolidation	NOUN
taxlaw-2822	253	83	and	and	CCONJ
taxlaw-2822	253	84	therefore	therefore	ADV
taxlaw-2822	253	85	that	that	DET
taxlaw-2822	253	86	approach	approach	NOUN
taxlaw-2822	253	87	is	be	AUX
taxlaw-2822	253	88	included	include	VERB
taxlaw-2822	253	89	in	in	ADP
taxlaw-2822	253	90	table	table	NOUN
taxlaw-2822	253	91	2	2	NUM
taxlaw-2822	253	92	,	,	PUNCT
taxlaw-2822	253	93	but	but	CCONJ
taxlaw-2822	253	94	in	in	ADP
taxlaw-2822	253	95	parentheses	parenthesis	NOUN
taxlaw-2822	253	96	.	.	PUNCT
taxlaw-2822	253	97	)	)	PUNCT
taxlaw-2822	254	1	notably	notably	ADV
taxlaw-2822	254	2	,	,	PUNCT
taxlaw-2822	254	3	the	the	DET
taxlaw-2822	254	4	recognition	recognition	NOUN
taxlaw-2822	254	5	pattern	pattern	NOUN
taxlaw-2822	254	6	is	be	AUX
taxlaw-2822	254	7	never	never	ADV
taxlaw-2822	254	8	pursued	pursue	VERB
taxlaw-2822	254	9	in	in	ADP
taxlaw-2822	254	10	countries	country	NOUN
taxlaw-2822	254	11	that	that	PRON
taxlaw-2822	254	12	adopt	adopt	VERB
taxlaw-2822	254	13	group	group	NOUN
taxlaw-2822	254	14	contribution	contribution	NOUN
taxlaw-2822	254	15	,	,	PUNCT
taxlaw-2822	254	16	because	because	SCONJ
taxlaw-2822	254	17	that	that	DET
taxlaw-2822	254	18	system	system	NOUN
taxlaw-2822	254	19	focuses	focus	VERB
taxlaw-2822	254	20	on	on	ADP
taxlaw-2822	254	21	the	the	DET
taxlaw-2822	254	22	transfer	transfer	NOUN
taxlaw-2822	254	23	of	of	ADP
taxlaw-2822	254	24	profits	profit	NOUN
taxlaw-2822	254	25	,	,	PUNCT
taxlaw-2822	254	26	and	and	CCONJ
taxlaw-2822	254	27	therefore	therefore	ADV
taxlaw-2822	254	28	,	,	PUNCT
taxlaw-2822	254	29	always	always	ADV
taxlaw-2822	254	30	bars	bar	VERB
taxlaw-2822	254	31	the	the	DET
taxlaw-2822	254	32	transfer	transfer	NOUN
taxlaw-2822	254	33	of	of	ADP
taxlaw-2822	254	34	losses	loss	NOUN
taxlaw-2822	254	35	(	(	PUNCT
taxlaw-2822	254	36	by	by	ADP
taxlaw-2822	254	37	domestic	domestic	ADJ
taxlaw-2822	254	38	or	or	CCONJ
taxlaw-2822	254	39	foreign	foreign	ADJ
taxlaw-2822	254	40	transferors	transferor	NOUN
taxlaw-2822	254	41	.	.	PUNCT
taxlaw-2822	254	42	)	)	PUNCT
taxlaw-2822	255	1	this	this	DET
taxlaw-2822	255	2	recognition	recognition	NOUN
taxlaw-2822	255	3	of	of	ADP
taxlaw-2822	255	4	foreign	foreign	ADJ
taxlaw-2822	255	5	losses	loss	NOUN
taxlaw-2822	255	6	,	,	PUNCT
taxlaw-2822	255	7	in	in	ADP
taxlaw-2822	255	8	theory	theory	NOUN
taxlaw-2822	255	9	,	,	PUNCT
taxlaw-2822	255	10	could	could	AUX
taxlaw-2822	255	11	be	be	AUX
taxlaw-2822	255	12	achieved	achieve	VERB
taxlaw-2822	255	13	in	in	ADP
taxlaw-2822	255	14	countries	country	NOUN
taxlaw-2822	255	15	that	that	PRON
taxlaw-2822	255	16	adopt	adopt	VERB
taxlaw-2822	255	17	group	group	NOUN
taxlaw-2822	255	18	relief	relief	NOUN
taxlaw-2822	255	19	by	by	ADP
taxlaw-2822	255	20	extending	extend	VERB
taxlaw-2822	255	21	to	to	ADP
taxlaw-2822	255	22	foreign	foreign	ADJ
taxlaw-2822	255	23	affiliated	affiliate	VERB
taxlaw-2822	255	24	companies	company	NOUN
taxlaw-2822	255	25	the	the	DET
taxlaw-2822	255	26	transfer	transfer	NOUN
taxlaw-2822	255	27	of	of	ADP
taxlaw-2822	255	28	losses	loss	NOUN
taxlaw-2822	255	29	domestic	domestic	ADJ
taxlaw-2822	255	30	affiliated	affiliated	ADJ
taxlaw-2822	255	31	companies	company	NOUN
taxlaw-2822	255	32	are	be	AUX
taxlaw-2822	255	33	allowed	allow	VERB
taxlaw-2822	255	34	(	(	PUNCT
taxlaw-2822	255	35	modified	modify	VERB
taxlaw-2822	255	36	group	group	NOUN
taxlaw-2822	255	37	relief	relief	NOUN
taxlaw-2822	255	38	.	.	PUNCT
taxlaw-2822	255	39	)	)	PUNCT
taxlaw-2822	256	1	such	such	ADJ
taxlaw-2822	256	2	extraterritorial	extraterritorial	ADJ
taxlaw-2822	256	3	extension	extension	NOUN
taxlaw-2822	256	4	of	of	ADP
taxlaw-2822	256	5	tax	tax	NOUN
taxlaw-2822	256	6	jurisdiction	jurisdiction	NOUN
taxlaw-2822	256	7	,	,	PUNCT
taxlaw-2822	256	8	however	however	ADV
taxlaw-2822	256	9	,	,	PUNCT
taxlaw-2822	256	10	is	be	AUX
taxlaw-2822	256	11	problematic	problematic	ADJ
taxlaw-2822	256	12	because	because	SCONJ
taxlaw-2822	256	13	it	it	PRON
taxlaw-2822	256	14	might	might	AUX
taxlaw-2822	256	15	conflict	conflict	VERB
taxlaw-2822	256	16	with	with	ADP
taxlaw-2822	256	17	the	the	DET
taxlaw-2822	256	18	domestic	domestic	ADJ
taxlaw-2822	256	19	rules	rule	NOUN
taxlaw-2822	256	20	of	of	ADP
taxlaw-2822	256	21	source	source	NOUN
taxlaw-2822	256	22	-	-	PUNCT
taxlaw-2822	256	23	countries	country	NOUN
taxlaw-2822	256	24	which	which	PRON
taxlaw-2822	256	25	prohibit	prohibit	VERB
taxlaw-2822	256	26	deduction	deduction	NOUN
taxlaw-2822	256	27	of	of	ADP
taxlaw-2822	256	28	losses	loss	NOUN
taxlaw-2822	256	29	transferred	transfer	VERB
taxlaw-2822	256	30	to	to	ADP
taxlaw-2822	256	31	foreign	foreign	ADJ
taxlaw-2822	256	32	persons	person	NOUN
taxlaw-2822	256	33	.	.	PUNCT
taxlaw-2822	257	1	the	the	DET
taxlaw-2822	257	2	same	same	ADJ
taxlaw-2822	257	3	result	result	NOUN
taxlaw-2822	257	4	is	be	AUX
taxlaw-2822	257	5	obtained	obtain	VERB
taxlaw-2822	257	6	by	by	ADP
taxlaw-2822	257	7	mandatory	mandatory	ADJ
taxlaw-2822	257	8	worldwide	worldwide	ADJ
taxlaw-2822	257	9	consolidation	consolidation	NOUN
taxlaw-2822	257	10	.	.	PUNCT
taxlaw-2822	258	1	there	there	PRON
taxlaw-2822	258	2	are	be	VERB
taxlaw-2822	258	3	no	no	DET
taxlaw-2822	258	4	actual	actual	ADJ
taxlaw-2822	258	5	instances	instance	NOUN
taxlaw-2822	258	6	of	of	ADP
taxlaw-2822	258	7	these	these	DET
taxlaw-2822	258	8	two	two	NUM
taxlaw-2822	258	9	recognition	recognition	NOUN
taxlaw-2822	258	10	patterns	pattern	NOUN
taxlaw-2822	258	11	,	,	PUNCT
taxlaw-2822	258	12	and	and	CCONJ
taxlaw-2822	258	13	therefore	therefore	ADV
taxlaw-2822	258	14	they	they	PRON
taxlaw-2822	258	15	are	be	AUX
taxlaw-2822	258	16	included	include	VERB
taxlaw-2822	258	17	in	in	ADP
taxlaw-2822	258	18	table	table	NOUN
taxlaw-2822	258	19	2	2	NUM
taxlaw-2822	258	20	within	within	ADP
taxlaw-2822	258	21	parentheses	parenthesis	NOUN
taxlaw-2822	258	22	.	.	PUNCT
taxlaw-2822	259	1	the	the	DET
taxlaw-2822	259	2	unilateral	unilateral	ADJ
taxlaw-2822	259	3	strategy	strategy	NOUN
taxlaw-2822	259	4	of	of	ADP
taxlaw-2822	259	5	residence	residence	NOUN
taxlaw-2822	259	6	-	-	PUNCT
taxlaw-2822	259	7	countries	country	NOUN
taxlaw-2822	259	8	to	to	PART
taxlaw-2822	259	9	allow	allow	VERB
taxlaw-2822	259	10	the	the	DET
taxlaw-2822	259	11	inflow	inflow	NOUN
taxlaw-2822	259	12	of	of	ADP
taxlaw-2822	259	13	foreign	foreign	ADJ
taxlaw-2822	259	14	profits	profit	NOUN
taxlaw-2822	259	15	from	from	ADP
taxlaw-2822	259	16	foreign	foreign	ADJ
taxlaw-2822	259	17	companies	company	NOUN
taxlaw-2822	259	18	to	to	ADP
taxlaw-2822	259	19	affiliated	affiliated	ADJ
taxlaw-2822	259	20	companies	company	NOUN
taxlaw-2822	259	21	resident	resident	ADJ
taxlaw-2822	259	22	in	in	ADP
taxlaw-2822	259	23	that	that	DET
taxlaw-2822	259	24	country	country	NOUN
taxlaw-2822	259	25	is	be	AUX
taxlaw-2822	259	26	achieved	achieve	VERB
taxlaw-2822	259	27	by	by	ADP
taxlaw-2822	259	28	the	the	DET
taxlaw-2822	259	29	methods	method	NOUN
taxlaw-2822	259	30	indicated	indicate	VERB
taxlaw-2822	259	31	in	in	ADP
taxlaw-2822	259	32	cell	cell	NOUN
taxlaw-2822	259	33	d	d	NOUN
taxlaw-2822	259	34	of	of	ADP
taxlaw-2822	259	35	table	table	NOUN
taxlaw-2822	259	36	1	1	NUM
taxlaw-2822	259	37	.	.	PUNCT
taxlaw-2822	260	1	that	that	DET
taxlaw-2822	260	2	unilateral	unilateral	ADJ
taxlaw-2822	260	3	strategy	strategy	NOUN
taxlaw-2822	260	4	is	be	AUX
taxlaw-2822	260	5	achieved	achieve	VERB
taxlaw-2822	260	6	:	:	PUNCT
taxlaw-2822	260	7	(	(	PUNCT
taxlaw-2822	260	8	i	i	NOUN
taxlaw-2822	260	9	)	)	PUNCT
taxlaw-2822	260	10	in	in	ADP
taxlaw-2822	260	11	countries	country	NOUN
taxlaw-2822	260	12	that	that	PRON
taxlaw-2822	260	13	adopt	adopt	VERB
taxlaw-2822	260	14	elective	elective	ADJ
taxlaw-2822	260	15	itc	itc	NOUN
taxlaw-2822	260	16	and	and	CCONJ
taxlaw-2822	260	17	(	(	PUNCT
taxlaw-2822	260	18	ii	ii	NOUN
taxlaw-2822	260	19	)	)	PUNCT
taxlaw-2822	260	20	in	in	ADP
taxlaw-2822	260	21	countries	country	NOUN
taxlaw-2822	260	22	that	that	PRON
taxlaw-2822	260	23	adopt	adopt	VERB
taxlaw-2822	260	24	the	the	DET
taxlaw-2822	260	25	consolidation	consolidation	NOUN
taxlaw-2822	260	26	of	of	ADP
taxlaw-2822	260	27	foreign	foreign	ADJ
taxlaw-2822	260	28	pes	pe	NOUN
taxlaw-2822	260	29	(	(	PUNCT
taxlaw-2822	260	30	of	of	ADP
taxlaw-2822	260	31	course	course	NOUN
taxlaw-2822	260	32	that	that	PRON
taxlaw-2822	260	33	strategy	strategy	NOUN
taxlaw-2822	260	34	would	would	AUX
taxlaw-2822	260	35	be	be	AUX
taxlaw-2822	260	36	attained	attain	VERB
taxlaw-2822	260	37	by	by	ADP
taxlaw-2822	260	38	worldwide	worldwide	ADJ
taxlaw-2822	260	39	mandatory	mandatory	ADJ
taxlaw-2822	260	40	tax	tax	NOUN
taxlaw-2822	260	41	consolidation	consolidation	NOUN
taxlaw-2822	260	42	and	and	CCONJ
taxlaw-2822	260	43	therefore	therefore	ADV
taxlaw-2822	260	44	that	that	DET
taxlaw-2822	260	45	approach	approach	NOUN
taxlaw-2822	260	46	is	be	AUX
taxlaw-2822	260	47	included	include	VERB
taxlaw-2822	260	48	in	in	ADP
taxlaw-2822	260	49	table	table	NOUN
taxlaw-2822	260	50	2	2	NUM
taxlaw-2822	260	51	,	,	PUNCT
taxlaw-2822	260	52	but	but	CCONJ
taxlaw-2822	260	53	in	in	ADP
taxlaw-2822	260	54	parentheses	parenthesis	NOUN
taxlaw-2822	260	55	)	)	PUNCT
taxlaw-2822	260	56	.	.	PUNCT
taxlaw-2822	261	1	notably	notably	ADV
taxlaw-2822	261	2	,	,	PUNCT
taxlaw-2822	261	3	this	this	DET
taxlaw-2822	261	4	strategy	strategy	NOUN
taxlaw-2822	261	5	is	be	AUX
taxlaw-2822	261	6	not	not	PART
taxlaw-2822	261	7	pursued	pursue	VERB
taxlaw-2822	261	8	in	in	ADP
taxlaw-2822	261	9	countries	country	NOUN
taxlaw-2822	261	10	that	that	PRON
taxlaw-2822	261	11	adopt	adopt	VERB
taxlaw-2822	261	12	group	group	NOUN
taxlaw-2822	261	13	relief	relief	NOUN
taxlaw-2822	261	14	because	because	SCONJ
taxlaw-2822	261	15	that	that	DET
taxlaw-2822	261	16	system	system	NOUN
taxlaw-2822	261	17	focuses	focus	VERB
taxlaw-2822	261	18	on	on	ADP
taxlaw-2822	261	19	the	the	DET
taxlaw-2822	261	20	transfer	transfer	NOUN
taxlaw-2822	261	21	of	of	ADP
taxlaw-2822	261	22	losses	loss	NOUN
taxlaw-2822	261	23	and	and	CCONJ
taxlaw-2822	261	24	therefore	therefore	ADV
taxlaw-2822	261	25	always	always	ADV
taxlaw-2822	261	26	bars	bar	VERB
taxlaw-2822	261	27	the	the	DET
taxlaw-2822	261	28	transfer	transfer	NOUN
taxlaw-2822	261	29	of	of	ADP
taxlaw-2822	261	30	profits	profit	NOUN
taxlaw-2822	261	31	(	(	PUNCT
taxlaw-2822	261	32	by	by	ADP
taxlaw-2822	261	33	domestic	domestic	ADJ
taxlaw-2822	261	34	or	or	CCONJ
taxlaw-2822	261	35	foreign	foreign	ADJ
taxlaw-2822	261	36	transferors	transferor	NOUN
taxlaw-2822	261	37	)	)	PUNCT
taxlaw-2822	261	38	.	.	PUNCT
taxlaw-2822	262	1	the	the	DET
taxlaw-2822	262	2	recognition	recognition	NOUN
taxlaw-2822	262	3	of	of	ADP
taxlaw-2822	262	4	foreign	foreign	ADJ
taxlaw-2822	262	5	profits	profit	NOUN
taxlaw-2822	262	6	,	,	PUNCT
taxlaw-2822	262	7	in	in	ADP
taxlaw-2822	262	8	theory	theory	NOUN
taxlaw-2822	262	9	,	,	PUNCT
taxlaw-2822	262	10	could	could	AUX
taxlaw-2822	262	11	be	be	AUX
taxlaw-2822	262	12	achieved	achieve	VERB
taxlaw-2822	262	13	in	in	ADP
taxlaw-2822	262	14	countries	country	NOUN
taxlaw-2822	262	15	that	that	PRON
taxlaw-2822	262	16	adopt	adopt	VERB
taxlaw-2822	262	17	group	group	NOUN
taxlaw-2822	262	18	contribution	contribution	NOUN
taxlaw-2822	262	19	by	by	ADP
taxlaw-2822	262	20	extending	extend	VERB
taxlaw-2822	262	21	to	to	ADP
taxlaw-2822	262	22	foreign	foreign	ADJ
taxlaw-2822	262	23	affiliated	affiliate	VERB
taxlaw-2822	262	24	companies	company	NOUN
taxlaw-2822	262	25	the	the	DET
taxlaw-2822	262	26	transfer	transfer	NOUN
taxlaw-2822	262	27	of	of	ADP
taxlaw-2822	262	28	profits	profit	NOUN
taxlaw-2822	262	29	that	that	PRON
taxlaw-2822	262	30	is	be	AUX
taxlaw-2822	262	31	allowed	allow	VERB
taxlaw-2822	262	32	for	for	ADP
taxlaw-2822	262	33	domestic	domestic	ADJ
taxlaw-2822	262	34	affiliated	affiliated	ADJ
taxlaw-2822	262	35	companies	company	NOUN
taxlaw-2822	262	36	(	(	PUNCT
taxlaw-2822	262	37	modified	modify	VERB
taxlaw-2822	262	38	group	group	NOUN
taxlaw-2822	262	39	contribution	contribution	NOUN
taxlaw-2822	262	40	)	)	PUNCT
taxlaw-2822	262	41	,	,	PUNCT
taxlaw-2822	262	42	but	but	CCONJ
taxlaw-2822	262	43	this	this	DET
taxlaw-2822	262	44	extra	extra	ADJ
taxlaw-2822	262	45	-	-	ADJ
taxlaw-2822	262	46	territorial	territorial	ADJ
taxlaw-2822	262	47	extension	extension	NOUN
taxlaw-2822	262	48	of	of	ADP
taxlaw-2822	262	49	tax	tax	NOUN
taxlaw-2822	262	50	jurisdiction	jurisdiction	NOUN
taxlaw-2822	262	51	conflicts	conflict	NOUN
taxlaw-2822	262	52	with	with	ADP
taxlaw-2822	262	53	the	the	DET
taxlaw-2822	262	54	interest	interest	NOUN
taxlaw-2822	262	55	of	of	ADP
taxlaw-2822	262	56	the	the	DET
taxlaw-2822	262	57	source	source	NOUN
taxlaw-2822	262	58	-	-	PUNCT
taxlaw-2822	262	59	country	country	NOUN
taxlaw-2822	262	60	to	to	PART
taxlaw-2822	262	61	tax	tax	VERB
taxlaw-2822	262	62	those	those	DET
taxlaw-2822	262	63	profits	profit	NOUN
taxlaw-2822	262	64	and	and	CCONJ
taxlaw-2822	262	65	disallow	disallow	VERB
taxlaw-2822	262	66	their	their	PRON
taxlaw-2822	262	67	deduction	deduction	NOUN
taxlaw-2822	262	68	.	.	PUNCT
taxlaw-2822	263	1	the	the	DET
taxlaw-2822	263	2	same	same	ADJ
taxlaw-2822	263	3	result	result	NOUN
taxlaw-2822	263	4	is	be	AUX
taxlaw-2822	263	5	obtained	obtain	VERB
taxlaw-2822	263	6	by	by	ADP
taxlaw-2822	263	7	mandatory	mandatory	ADJ
taxlaw-2822	263	8	worldwide	worldwide	ADJ
taxlaw-2822	263	9	consolidation	consolidation	NOUN
taxlaw-2822	263	10	.	.	PUNCT
taxlaw-2822	264	1	there	there	PRON
taxlaw-2822	264	2	are	be	VERB
taxlaw-2822	264	3	no	no	DET
taxlaw-2822	264	4	actual	actual	ADJ
taxlaw-2822	264	5	instances	instance	NOUN
taxlaw-2822	264	6	of	of	ADP
taxlaw-2822	264	7	these	these	DET
taxlaw-2822	264	8	two	two	NUM
taxlaw-2822	264	9	recognition	recognition	NOUN
taxlaw-2822	264	10	patterns	pattern	NOUN
taxlaw-2822	264	11	,	,	PUNCT
taxlaw-2822	264	12	and	and	CCONJ
taxlaw-2822	264	13	therefore	therefore	ADV
taxlaw-2822	264	14	they	they	PRON
taxlaw-2822	264	15	are	be	AUX
taxlaw-2822	264	16	included	include	VERB
taxlaw-2822	264	17	in	in	ADP
taxlaw-2822	264	18	table	table	NOUN
taxlaw-2822	264	19	2	2	NUM
taxlaw-2822	264	20	within	within	ADP
taxlaw-2822	264	21	parentheses	parenthesis	NOUN
taxlaw-2822	264	22	the	the	DET
taxlaw-2822	264	23	tax	tax	NOUN
taxlaw-2822	264	24	design	design	NOUN
taxlaw-2822	264	25	choice	choice	NOUN
taxlaw-2822	264	26	source	source	NOUN
taxlaw-2822	264	27	-	-	PUNCT
taxlaw-2822	264	28	countries	country	NOUN
taxlaw-2822	264	29	face	face	NOUN
taxlaw-2822	264	30	is	be	AUX
taxlaw-2822	264	31	different	different	ADJ
taxlaw-2822	264	32	from	from	ADP
taxlaw-2822	264	33	that	that	PRON
taxlaw-2822	264	34	of	of	ADP
taxlaw-2822	264	35	residencecountries	residencecountrie	NOUN
taxlaw-2822	264	36	as	as	SCONJ
taxlaw-2822	264	37	they	they	PRON
taxlaw-2822	264	38	have	have	VERB
taxlaw-2822	264	39	to	to	PART
taxlaw-2822	264	40	decide	decide	VERB
taxlaw-2822	264	41	whether	whether	SCONJ
taxlaw-2822	264	42	or	or	CCONJ
taxlaw-2822	264	43	not	not	PART
taxlaw-2822	264	44	to	to	PART
taxlaw-2822	264	45	recognize	recognize	VERB
taxlaw-2822	264	46	,	,	PUNCT
taxlaw-2822	264	47	for	for	ADP
taxlaw-2822	264	48	tax	tax	NOUN
taxlaw-2822	264	49	purposes	purpose	NOUN
taxlaw-2822	264	50	,	,	PUNCT
taxlaw-2822	264	51	the	the	DET
taxlaw-2822	264	52	effects	effect	NOUN
taxlaw-2822	264	53	of	of	ADP
taxlaw-2822	264	54	cross	cross	ADJ
taxlaw-2822	264	55	-	-	ADJ
taxlaw-2822	264	56	border	border	ADJ
taxlaw-2822	264	57	transfers	transfer	NOUN
taxlaw-2822	264	58	of	of	ADP
taxlaw-2822	264	59	domestic	domestic	ADJ
taxlaw-2822	264	60	losses	loss	NOUN
taxlaw-2822	264	61	or	or	CCONJ
taxlaw-2822	264	62	profits	profit	NOUN
taxlaw-2822	264	63	to	to	ADP
taxlaw-2822	264	64	an	an	DET
taxlaw-2822	264	65	affiliated	affiliated	ADJ
taxlaw-2822	264	66	company	company	NOUN
taxlaw-2822	264	67	located	locate	VERB
taxlaw-2822	264	68	in	in	ADP
taxlaw-2822	264	69	the	the	DET
taxlaw-2822	264	70	residence	residence	NOUN
taxlaw-2822	264	71	-	-	PUNCT
taxlaw-2822	264	72	country	country	NOUN
taxlaw-2822	264	73	,	,	PUNCT
taxlaw-2822	264	74	when	when	SCONJ
taxlaw-2822	264	75	such	such	ADJ
taxlaw-2822	264	76	losses	loss	NOUN
taxlaw-2822	264	77	or	or	CCONJ
taxlaw-2822	264	78	profits	profit	NOUN
taxlaw-2822	264	79	are	be	AUX
taxlaw-2822	264	80	generated	generate	VERB
taxlaw-2822	264	81	by	by	ADP
taxlaw-2822	264	82	affiliated	affiliated	ADJ
taxlaw-2822	264	83	companies	company	NOUN
taxlaw-2822	264	84	located	locate	VERB
taxlaw-2822	264	85	in	in	ADP
taxlaw-2822	264	86	the	the	DET
taxlaw-2822	264	87	source	source	NOUN
taxlaw-2822	264	88	-	-	PUNCT
taxlaw-2822	264	89	country	country	NOUN
taxlaw-2822	264	90	.	.	PUNCT
taxlaw-2822	265	1	this	this	DET
taxlaw-2822	265	2	issue	issue	NOUN
taxlaw-2822	265	3	is	be	AUX
taxlaw-2822	265	4	usually	usually	ADV
taxlaw-2822	265	5	addressed	address	VERB
taxlaw-2822	265	6	by	by	ADP
taxlaw-2822	265	7	straightforward	straightforward	ADJ
taxlaw-2822	265	8	prohibitions	prohibition	NOUN
taxlaw-2822	265	9	of	of	ADP
taxlaw-2822	265	10	migrations	migration	NOUN
taxlaw-2822	265	11	of	of	ADP
taxlaw-2822	265	12	losses	loss	NOUN
taxlaw-2822	265	13	/	/	SYM
taxlaw-2822	265	14	profits	profit	NOUN
taxlaw-2822	265	15	to	to	ADP
taxlaw-2822	265	16	and	and	CCONJ
taxlaw-2822	265	17	from	from	ADP
taxlaw-2822	265	18	the	the	DET
taxlaw-2822	265	19	source	source	NOUN
taxlaw-2822	265	20	country	country	NOUN
taxlaw-2822	265	21	and	and	CCONJ
taxlaw-2822	265	22	this	this	PRON
taxlaw-2822	265	23	creates	create	VERB
taxlaw-2822	265	24	disparities	disparity	NOUN
taxlaw-2822	265	25	of	of	ADP
taxlaw-2822	265	26	treatment	treatment	NOUN
taxlaw-2822	265	27	between	between	ADP
taxlaw-2822	265	28	,	,	PUNCT
taxlaw-2822	265	29	respectively	respectively	ADV
taxlaw-2822	265	30	,	,	PUNCT
taxlaw-2822	265	31	comparable	comparable	ADJ
taxlaw-2822	265	32	resident	resident	ADJ
taxlaw-2822	265	33	recipients	recipient	NOUN
taxlaw-2822	265	34	(	(	PUNCT
taxlaw-2822	265	35	for	for	ADP
taxlaw-2822	265	36	transfers	transfer	NOUN
taxlaw-2822	265	37	from	from	ADP
taxlaw-2822	265	38	resident	resident	NOUN
taxlaw-2822	265	39	or	or	CCONJ
taxlaw-2822	265	40	from	from	ADP
taxlaw-2822	265	41	non	non	ADJ
taxlaw-2822	265	42	-	-	ADJ
taxlaw-2822	265	43	resident	resident	ADJ
taxlaw-2822	265	44	recipients	recipient	NOUN
taxlaw-2822	265	45	)	)	PUNCT
taxlaw-2822	265	46	,	,	PUNCT
taxlaw-2822	265	47	and	and	CCONJ
taxlaw-2822	265	48	comparable	comparable	ADJ
taxlaw-2822	265	49	domestic	domestic	ADJ
taxlaw-2822	265	50	transferors	transferor	NOUN
taxlaw-2822	265	51	(	(	PUNCT
taxlaw-2822	265	52	for	for	ADP
taxlaw-2822	265	53	transfers	transfer	NOUN
taxlaw-2822	265	54	to	to	ADP
taxlaw-2822	265	55	resident	resident	NOUN
taxlaw-2822	265	56	or	or	CCONJ
taxlaw-2822	265	57	to	to	ADP
taxlaw-2822	265	58	non	non	ADJ
taxlaw-2822	265	59	-	-	ADJ
taxlaw-2822	265	60	resident	resident	ADJ
taxlaw-2822	265	61	recipients	recipient	NOUN
taxlaw-2822	265	62	)	)	PUNCT
taxlaw-2822	265	63	.	.	PUNCT
taxlaw-2822	266	1	group	group	NOUN
taxlaw-2822	266	2	relief	relief	NOUN
taxlaw-2822	266	3	(	(	PUNCT
taxlaw-2822	266	4	the	the	DET
taxlaw-2822	266	5	united	united	PROPN
taxlaw-2822	266	6	kingdom	kingdom	PROPN
taxlaw-2822	266	7	and	and	CCONJ
taxlaw-2822	266	8	ireland	ireland	NOUN
taxlaw-2822	266	9	)	)	PUNCT
taxlaw-2822	266	10	adopts	adopt	VERB
taxlaw-2822	266	11	unqualified	unqualified	ADJ
taxlaw-2822	266	12	prohibitions	prohibition	NOUN
taxlaw-2822	266	13	on	on	ADP
taxlaw-2822	266	14	the	the	DET
taxlaw-2822	266	15	transfer	transfer	NOUN
taxlaw-2822	266	16	/	/	SYM
taxlaw-2822	266	17	receipt	receipt	NOUN
taxlaw-2822	266	18	of	of	ADP
taxlaw-2822	266	19	losses	loss	NOUN
taxlaw-2822	266	20	to	to	ADP
taxlaw-2822	266	21	/	/	SYM
taxlaw-2822	266	22	from	from	ADP
taxlaw-2822	266	23	foreign	foreign	ADJ
taxlaw-2822	266	24	affiliated	affiliated	ADJ
taxlaw-2822	266	25	companies	company	NOUN
taxlaw-2822	266	26	.	.	PUNCT
taxlaw-2822	267	1	group	group	NOUN
taxlaw-2822	267	2	contribution	contribution	NOUN
taxlaw-2822	267	3	(	(	PUNCT
taxlaw-2822	267	4	sweden	sweden	PROPN
taxlaw-2822	267	5	and	and	CCONJ
taxlaw-2822	267	6	finland	finland	PROPN
taxlaw-2822	267	7	)	)	PUNCT
taxlaw-2822	267	8	2014	2014	NUM
taxlaw-2822	267	9	]	]	PUNCT
taxlaw-2822	267	10	the	the	DET
taxlaw-2822	267	11	use	use	NOUN
taxlaw-2822	267	12	of	of	ADP
taxlaw-2822	267	13	cross	cross	ADJ
taxlaw-2822	267	14	-	-	ADJ
taxlaw-2822	267	15	border	border	ADJ
taxlaw-2822	267	16	corporate	corporate	ADJ
taxlaw-2822	267	17	profits	profit	NOUN
taxlaw-2822	267	18	and	and	CCONJ
taxlaw-2822	267	19	losses	loss	NOUN
taxlaw-2822	267	20	149	149	NUM
taxlaw-2822	267	21	adopts	adopt	VERB
taxlaw-2822	267	22	a	a	DET
taxlaw-2822	267	23	similar	similar	ADJ
taxlaw-2822	267	24	prohibition	prohibition	NOUN
taxlaw-2822	267	25	of	of	ADP
taxlaw-2822	267	26	transfer	transfer	NOUN
taxlaw-2822	267	27	/	/	SYM
taxlaw-2822	267	28	receive	receive	VERB
taxlaw-2822	267	29	profits	profit	NOUN
taxlaw-2822	267	30	to	to	AUX
taxlaw-2822	267	31	/	/	SYM
taxlaw-2822	267	32	from	from	ADP
taxlaw-2822	267	33	foreign	foreign	ADJ
taxlaw-2822	267	34	affiliated	affiliated	ADJ
taxlaw-2822	267	35	companies	company	NOUN
taxlaw-2822	267	36	,	,	PUNCT
taxlaw-2822	267	37	although	although	SCONJ
taxlaw-2822	267	38	some	some	DET
taxlaw-2822	267	39	source	source	NOUN
taxlaw-2822	267	40	-	-	PUNCT
taxlaw-2822	267	41	countries	country	NOUN
taxlaw-2822	267	42	adopt	adopt	VERB
taxlaw-2822	267	43	an	an	DET
taxlaw-2822	267	44	explicit	explicit	ADJ
taxlaw-2822	267	45	mechanism	mechanism	NOUN
taxlaw-2822	267	46	that	that	PRON
taxlaw-2822	267	47	provides	provide	VERB
taxlaw-2822	267	48	for	for	ADP
taxlaw-2822	267	49	local	local	ADJ
taxlaw-2822	267	50	consolidation	consolidation	NOUN
taxlaw-2822	267	51	in	in	ADP
taxlaw-2822	267	52	the	the	DET
taxlaw-2822	267	53	source	source	NOUN
taxlaw-2822	267	54	-	-	PUNCT
taxlaw-2822	267	55	country	country	NOUN
taxlaw-2822	267	56	of	of	ADP
taxlaw-2822	267	57	pes	pe	NOUN
taxlaw-2822	267	58	or	or	CCONJ
taxlaw-2822	267	59	companies	company	NOUN
taxlaw-2822	267	60	owned	own	VERB
taxlaw-2822	267	61	by	by	ADP
taxlaw-2822	267	62	foreign	foreign	ADJ
taxlaw-2822	267	63	companies.46	companies.46	PROPN
taxlaw-2822	267	64	in	in	ADP
taxlaw-2822	267	65	conclusion	conclusion	NOUN
taxlaw-2822	267	66	,	,	PUNCT
taxlaw-2822	267	67	group	group	NOUN
taxlaw-2822	267	68	relief	relief	NOUN
taxlaw-2822	267	69	and	and	CCONJ
taxlaw-2822	267	70	group	group	NOUN
taxlaw-2822	267	71	contribution	contribution	NOUN
taxlaw-2822	267	72	are	be	AUX
taxlaw-2822	267	73	the	the	DET
taxlaw-2822	267	74	typical	typical	ADJ
taxlaw-2822	267	75	strategies	strategy	NOUN
taxlaw-2822	267	76	that	that	PRON
taxlaw-2822	267	77	source	source	NOUN
taxlaw-2822	267	78	-	-	PUNCT
taxlaw-2822	267	79	countries	country	NOUN
taxlaw-2822	267	80	adopt	adopt	VERB
taxlaw-2822	267	81	to	to	PART
taxlaw-2822	267	82	prevent	prevent	VERB
taxlaw-2822	267	83	the	the	DET
taxlaw-2822	267	84	erosion	erosion	NOUN
taxlaw-2822	267	85	of	of	ADP
taxlaw-2822	267	86	the	the	DET
taxlaw-2822	267	87	national	national	ADJ
taxlaw-2822	267	88	tax	tax	NOUN
taxlaw-2822	267	89	base	base	NOUN
taxlaw-2822	267	90	.	.	PUNCT
taxlaw-2822	268	1	by	by	ADP
taxlaw-2822	268	2	contrast	contrast	NOUN
taxlaw-2822	268	3	,	,	PUNCT
taxlaw-2822	268	4	when	when	SCONJ
taxlaw-2822	268	5	a	a	DET
taxlaw-2822	268	6	country	country	NOUN
taxlaw-2822	268	7	that	that	PRON
taxlaw-2822	268	8	adopts	adopt	VERB
taxlaw-2822	268	9	fiscal	fiscal	ADJ
taxlaw-2822	268	10	unity	unity	NOUN
taxlaw-2822	268	11	(	(	PUNCT
taxlaw-2822	268	12	or	or	CCONJ
taxlaw-2822	268	13	elective	elective	ADJ
taxlaw-2822	268	14	itc	itc	PROPN
taxlaw-2822	268	15	)	)	PUNCT
taxlaw-2822	268	16	acts	act	VERB
taxlaw-2822	268	17	as	as	ADP
taxlaw-2822	268	18	a	a	DET
taxlaw-2822	268	19	source	source	NOUN
taxlaw-2822	268	20	-	-	PUNCT
taxlaw-2822	268	21	country	country	NOUN
taxlaw-2822	268	22	,	,	PUNCT
taxlaw-2822	268	23	no	no	DET
taxlaw-2822	268	24	specific	specific	ADJ
taxlaw-2822	268	25	rule	rule	NOUN
taxlaw-2822	268	26	is	be	AUX
taxlaw-2822	268	27	available	available	ADJ
taxlaw-2822	268	28	to	to	PART
taxlaw-2822	268	29	limit	limit	VERB
taxlaw-2822	268	30	migrations	migration	NOUN
taxlaw-2822	268	31	of	of	ADP
taxlaw-2822	268	32	domestic	domestic	ADJ
taxlaw-2822	268	33	profits	profit	NOUN
taxlaw-2822	268	34	and	and	CCONJ
taxlaw-2822	268	35	losses	loss	NOUN
taxlaw-2822	268	36	and	and	CCONJ
taxlaw-2822	268	37	therefore	therefore	ADV
taxlaw-2822	268	38	fiscal	fiscal	ADJ
taxlaw-2822	268	39	unity	unity	NOUN
taxlaw-2822	268	40	is	be	AUX
taxlaw-2822	268	41	not	not	PART
taxlaw-2822	268	42	able	able	ADJ
taxlaw-2822	268	43	either	either	CCONJ
taxlaw-2822	268	44	to	to	PART
taxlaw-2822	268	45	protect	protect	VERB
taxlaw-2822	268	46	the	the	DET
taxlaw-2822	268	47	interests	interest	NOUN
taxlaw-2822	268	48	of	of	ADP
taxlaw-2822	268	49	a	a	DET
taxlaw-2822	268	50	sourcecountry	sourcecountry	NOUN
taxlaw-2822	268	51	or	or	CCONJ
taxlaw-2822	268	52	to	to	PART
taxlaw-2822	268	53	allow	allow	VERB
taxlaw-2822	268	54	the	the	DET
taxlaw-2822	268	55	source	source	NOUN
taxlaw-2822	268	56	-	-	PUNCT
taxlaw-2822	268	57	country	country	NOUN
taxlaw-2822	268	58	to	to	PART
taxlaw-2822	268	59	cooperate	cooperate	VERB
taxlaw-2822	268	60	with	with	ADP
taxlaw-2822	268	61	the	the	DET
taxlaw-2822	268	62	residence	residence	NOUN
taxlaw-2822	268	63	-	-	PUNCT
taxlaw-2822	268	64	country	country	NOUN
taxlaw-2822	268	65	should	should	AUX
taxlaw-2822	268	66	a	a	DET
taxlaw-2822	268	67	taxpayer	taxpayer	NOUN
taxlaw-2822	268	68	resident	resident	NOUN
taxlaw-2822	268	69	in	in	ADP
taxlaw-2822	268	70	that	that	DET
taxlaw-2822	268	71	country	country	NOUN
taxlaw-2822	268	72	use	use	VERB
taxlaw-2822	268	73	the	the	DET
taxlaw-2822	268	74	losses	loss	NOUN
taxlaw-2822	268	75	generated	generate	VERB
taxlaw-2822	268	76	in	in	ADP
taxlaw-2822	268	77	the	the	DET
taxlaw-2822	268	78	source	source	NOUN
taxlaw-2822	268	79	-	-	PUNCT
taxlaw-2822	268	80	country	country	NOUN
taxlaw-2822	268	81	.	.	PUNCT
taxlaw-2822	269	1	this	this	PRON
taxlaw-2822	269	2	makes	make	VERB
taxlaw-2822	269	3	possible	possible	ADJ
taxlaw-2822	269	4	the	the	DET
taxlaw-2822	269	5	double	double	ADJ
taxlaw-2822	269	6	use	use	NOUN
taxlaw-2822	269	7	of	of	ADP
taxlaw-2822	269	8	the	the	DET
taxlaw-2822	269	9	losses	loss	NOUN
taxlaw-2822	269	10	of	of	ADP
taxlaw-2822	269	11	affiliated	affiliated	ADJ
taxlaw-2822	269	12	companies	company	NOUN
taxlaw-2822	269	13	located	locate	VERB
taxlaw-2822	269	14	in	in	ADP
taxlaw-2822	269	15	sourcecountries	sourcecountrie	NOUN
taxlaw-2822	269	16	adopting	adopt	VERB
taxlaw-2822	269	17	fiscal	fiscal	ADJ
taxlaw-2822	269	18	unity	unity	NOUN
taxlaw-2822	269	19	;	;	PUNCT
taxlaw-2822	269	20	those	those	DET
taxlaw-2822	269	21	losses	loss	NOUN
taxlaw-2822	269	22	can	can	AUX
taxlaw-2822	269	23	be	be	AUX
taxlaw-2822	269	24	used	use	VERB
taxlaw-2822	269	25	in	in	ADP
taxlaw-2822	269	26	the	the	DET
taxlaw-2822	269	27	source	source	NOUN
taxlaw-2822	269	28	-	-	PUNCT
taxlaw-2822	269	29	country	country	NOUN
taxlaw-2822	269	30	under	under	ADP
taxlaw-2822	269	31	domestic	domestic	ADJ
taxlaw-2822	269	32	fiscal	fiscal	ADJ
taxlaw-2822	269	33	unity	unity	NOUN
taxlaw-2822	269	34	and	and	CCONJ
taxlaw-2822	269	35	at	at	ADP
taxlaw-2822	269	36	the	the	DET
taxlaw-2822	269	37	same	same	ADJ
taxlaw-2822	269	38	time	time	NOUN
taxlaw-2822	269	39	may	may	AUX
taxlaw-2822	269	40	be	be	AUX
taxlaw-2822	269	41	recognized	recognize	VERB
taxlaw-2822	269	42	in	in	ADP
taxlaw-2822	269	43	the	the	DET
taxlaw-2822	269	44	residence	residence	NOUN
taxlaw-2822	269	45	-	-	PUNCT
taxlaw-2822	269	46	country	country	NOUN
taxlaw-2822	269	47	(	(	PUNCT
taxlaw-2822	269	48	for	for	ADP
taxlaw-2822	269	49	example	example	NOUN
taxlaw-2822	269	50	if	if	SCONJ
taxlaw-2822	269	51	losses	loss	NOUN
taxlaw-2822	269	52	of	of	ADP
taxlaw-2822	269	53	a	a	DET
taxlaw-2822	269	54	foreign	foreign	ADJ
taxlaw-2822	269	55	pe	pe	X
taxlaw-2822	269	56	are	be	AUX
taxlaw-2822	269	57	included	include	VERB
taxlaw-2822	269	58	in	in	ADP
taxlaw-2822	269	59	domestic	domestic	ADJ
taxlaw-2822	269	60	consolidation	consolidation	NOUN
taxlaw-2822	269	61	in	in	ADP
taxlaw-2822	269	62	the	the	DET
taxlaw-2822	269	63	residence	residence	NOUN
taxlaw-2822	269	64	-	-	PUNCT
taxlaw-2822	269	65	country	country	NOUN
taxlaw-2822	269	66	where	where	SCONJ
taxlaw-2822	269	67	the	the	DET
taxlaw-2822	269	68	parent	parent	NOUN
taxlaw-2822	269	69	company	company	NOUN
taxlaw-2822	269	70	is	be	AUX
taxlaw-2822	269	71	located	locate	VERB
taxlaw-2822	269	72	.	.	PUNCT
taxlaw-2822	269	73	)	)	PUNCT
taxlaw-2822	270	1	the	the	DET
taxlaw-2822	270	2	us	us	PROPN
taxlaw-2822	270	3	also	also	ADV
taxlaw-2822	270	4	adopts	adopt	VERB
taxlaw-2822	270	5	domestic	domestic	ADJ
taxlaw-2822	270	6	fiscal	fiscal	ADJ
taxlaw-2822	270	7	unity	unity	NOUN
taxlaw-2822	270	8	and	and	CCONJ
taxlaw-2822	270	9	therefore	therefore	ADV
taxlaw-2822	270	10	lacks	lack	VERB
taxlaw-2822	270	11	an	an	DET
taxlaw-2822	270	12	effective	effective	ADJ
taxlaw-2822	270	13	strategy	strategy	NOUN
taxlaw-2822	270	14	to	to	PART
taxlaw-2822	270	15	prevent	prevent	VERB
taxlaw-2822	270	16	the	the	DET
taxlaw-2822	270	17	double	double	ADJ
taxlaw-2822	270	18	use	use	NOUN
taxlaw-2822	270	19	of	of	ADP
taxlaw-2822	270	20	losses	loss	NOUN
taxlaw-2822	270	21	generated	generate	VERB
taxlaw-2822	270	22	within	within	ADP
taxlaw-2822	270	23	the	the	DET
taxlaw-2822	270	24	us	we	PRON
taxlaw-2822	270	25	when	when	SCONJ
taxlaw-2822	270	26	it	it	PRON
taxlaw-2822	270	27	acts	act	VERB
taxlaw-2822	270	28	as	as	ADP
taxlaw-2822	270	29	a	a	DET
taxlaw-2822	270	30	source	source	NOUN
taxlaw-2822	270	31	-	-	NOUN
taxlaw-2822	270	32	country	country	NOUN
taxlaw-2822	270	33	.	.	PUNCT
taxlaw-2822	271	1	a	a	DET
taxlaw-2822	271	2	country	country	NOUN
taxlaw-2822	271	3	that	that	PRON
taxlaw-2822	271	4	adopts	adopt	VERB
taxlaw-2822	271	5	fiscal	fiscal	ADJ
taxlaw-2822	271	6	unity	unity	NOUN
taxlaw-2822	271	7	can	can	AUX
taxlaw-2822	271	8	be	be	AUX
taxlaw-2822	271	9	targeted	target	VERB
taxlaw-2822	271	10	by	by	ADP
taxlaw-2822	271	11	taxpayers	taxpayer	NOUN
taxlaw-2822	271	12	that	that	PRON
taxlaw-2822	271	13	exploit	exploit	VERB
taxlaw-2822	271	14	the	the	DET
taxlaw-2822	271	15	source	source	NOUN
taxlaw-2822	271	16	-	-	PUNCT
taxlaw-2822	271	17	based	base	VERB
taxlaw-2822	271	18	local	local	ADJ
taxlaw-2822	271	19	use	use	NOUN
taxlaw-2822	271	20	of	of	ADP
taxlaw-2822	271	21	losses	loss	NOUN
taxlaw-2822	271	22	by	by	ADP
taxlaw-2822	271	23	"	"	PUNCT
taxlaw-2822	271	24	double	double	ADJ
taxlaw-2822	271	25	-	-	PUNCT
taxlaw-2822	271	26	dipping	dipping	NOUN
taxlaw-2822	271	27	"	"	PUNCT
taxlaw-2822	271	28	on	on	ADP
taxlaw-2822	271	29	those	those	DET
taxlaw-2822	271	30	losses	loss	NOUN
taxlaw-2822	271	31	through	through	ADP
taxlaw-2822	271	32	consolidation	consolidation	NOUN
taxlaw-2822	271	33	in	in	ADP
taxlaw-2822	271	34	the	the	DET
taxlaw-2822	271	35	residence	residence	NOUN
taxlaw-2822	271	36	-	-	PUNCT
taxlaw-2822	271	37	country	country	NOUN
taxlaw-2822	271	38	as	as	ADV
taxlaw-2822	271	39	well	well	ADV
taxlaw-2822	271	40	.	.	PUNCT
taxlaw-2822	272	1	the	the	DET
taxlaw-2822	272	2	unilateral	unilateral	ADJ
taxlaw-2822	272	3	strategies	strategy	NOUN
taxlaw-2822	272	4	of	of	ADP
taxlaw-2822	272	5	source	source	NOUN
taxlaw-2822	272	6	-	-	PUNCT
taxlaw-2822	272	7	countries	country	NOUN
taxlaw-2822	272	8	that	that	PRON
taxlaw-2822	272	9	regulate	regulate	VERB
taxlaw-2822	272	10	the	the	DET
taxlaw-2822	272	11	consolidation	consolidation	NOUN
taxlaw-2822	272	12	of	of	ADP
taxlaw-2822	272	13	global	global	ADJ
taxlaw-2822	272	14	profits	profit	NOUN
taxlaw-2822	272	15	and	and	CCONJ
taxlaw-2822	272	16	losses	loss	NOUN
taxlaw-2822	272	17	are	be	AUX
taxlaw-2822	272	18	summarized	summarize	VERB
taxlaw-2822	272	19	in	in	ADP
taxlaw-2822	272	20	table	table	NOUN
taxlaw-2822	272	21	2	2	NUM
taxlaw-2822	272	22	.	.	PUNCT
taxlaw-2822	272	23	sourcecountry	sourcecountry	NOUN
taxlaw-2822	272	24	outflow	outflow	NOUN
taxlaw-2822	272	25	of	of	ADP
taxlaw-2822	272	26	domestic	domestic	ADJ
taxlaw-2822	272	27	losses47	losses47	NOUN
taxlaw-2822	272	28	outflow	outflow	NOUN
taxlaw-2822	272	29	of	of	ADP
taxlaw-2822	272	30	domestic	domestic	ADJ
taxlaw-2822	272	31	profits48	profits48	NOUN
taxlaw-2822	272	32	nonrecognition	nonrecognition	NOUN
taxlaw-2822	272	33	a	a	DET
taxlaw-2822	272	34			NOUN
taxlaw-2822	272	35	group	group	NOUN
taxlaw-2822	272	36	relief	relief	NOUN
taxlaw-2822	272	37			NOUN
taxlaw-2822	272	38	group	group	PROPN
taxlaw-2822	272	39	contribution	contribution	PROPN
taxlaw-2822	272	40	b	b	PROPN
taxlaw-2822	272	41			NOUN
taxlaw-2822	272	42	group	group	NOUN
taxlaw-2822	272	43	relief	relief	NOUN
taxlaw-2822	272	44			NOUN
taxlaw-2822	272	45	group	group	PROPN
taxlaw-2822	272	46	contribution	contribution	NOUN
taxlaw-2822	272	47	recognition	recognition	NOUN
taxlaw-2822	272	48	c	c	NOUN
taxlaw-2822	272	49			PRON
taxlaw-2822	272	50	(	(	PUNCT
taxlaw-2822	272	51	modified	modify	VERB
taxlaw-2822	272	52	group	group	NOUN
taxlaw-2822	272	53	relief	relief	NOUN
taxlaw-2822	272	54	)	)	PUNCT
taxlaw-2822	272	55			NOUN
taxlaw-2822	273	1	(	(	PUNCT
taxlaw-2822	273	2	modified	modify	VERB
taxlaw-2822	273	3	group	group	NOUN
taxlaw-2822	273	4	contribution	contribution	NOUN
taxlaw-2822	273	5	)	)	PUNCT
taxlaw-2822	274	1	d	d	NOUN
taxlaw-2822	274	2			NOUN
taxlaw-2822	274	3	(	(	PUNCT
taxlaw-2822	274	4	modified	modify	VERB
taxlaw-2822	274	5	group	group	NOUN
taxlaw-2822	274	6	relief	relief	NOUN
taxlaw-2822	274	7	)	)	PUNCT
taxlaw-2822	274	8			NOUN
taxlaw-2822	275	1	(	(	PUNCT
taxlaw-2822	275	2	modified	modify	VERB
taxlaw-2822	275	3	group	group	NOUN
taxlaw-2822	275	4	contribution	contribution	NOUN
taxlaw-2822	275	5	)	)	PUNCT
taxlaw-2822	275	6	unilateral	unilateral	ADJ
taxlaw-2822	275	7	strategies	strategy	NOUN
taxlaw-2822	275	8	of	of	ADP
taxlaw-2822	275	9	the	the	DET
taxlaw-2822	275	10	source	source	NOUN
taxlaw-2822	275	11	-	-	PUNCT
taxlaw-2822	275	12	countries	country	NOUN
taxlaw-2822	275	13	(	(	PUNCT
taxlaw-2822	275	14	table	table	NOUN
taxlaw-2822	275	15	2	2	NUM
taxlaw-2822	275	16	)	)	PUNCT
taxlaw-2822	275	17	the	the	DET
taxlaw-2822	275	18	unilateral	unilateral	ADJ
taxlaw-2822	275	19	strategy	strategy	NOUN
taxlaw-2822	275	20	of	of	ADP
taxlaw-2822	275	21	the	the	DET
taxlaw-2822	275	22	source	source	NOUN
taxlaw-2822	275	23	-	-	PUNCT
taxlaw-2822	275	24	country	country	NOUN
taxlaw-2822	275	25	to	to	PART
taxlaw-2822	275	26	limit	limit	VERB
taxlaw-2822	275	27	the	the	DET
taxlaw-2822	275	28	outflow	outflow	NOUN
taxlaw-2822	275	29	of	of	ADP
taxlaw-2822	275	30	domestic	domestic	ADJ
taxlaw-2822	275	31	losses	loss	NOUN
taxlaw-2822	275	32	in	in	ADP
taxlaw-2822	275	33	the	the	DET
taxlaw-2822	275	34	direction	direction	NOUN
taxlaw-2822	275	35	of	of	ADP
taxlaw-2822	275	36	residence	residence	NOUN
taxlaw-2822	275	37	-	-	PUNCT
taxlaw-2822	275	38	countries	country	NOUN
taxlaw-2822	275	39	is	be	AUX
taxlaw-2822	275	40	achieved	achieve	VERB
taxlaw-2822	275	41	by	by	ADP
taxlaw-2822	275	42	the	the	DET
taxlaw-2822	275	43	methods	method	NOUN
taxlaw-2822	275	44	indicated	indicate	VERB
taxlaw-2822	275	45	in	in	ADP
taxlaw-2822	275	46	cell	cell	NOUN
taxlaw-2822	275	47	a	a	PRON
taxlaw-2822	275	48	of	of	ADP
taxlaw-2822	275	49	table	table	NOUN
taxlaw-2822	275	50	2	2	NUM
taxlaw-2822	275	51	:	:	PUNCT
taxlaw-2822	275	52	(	(	PUNCT
taxlaw-2822	275	53	i	i	NOUN
taxlaw-2822	275	54	)	)	PUNCT
taxlaw-2822	275	55	in	in	ADP
taxlaw-2822	275	56	countries	country	NOUN
taxlaw-2822	275	57	that	that	PRON
taxlaw-2822	275	58	adopt	adopt	VERB
taxlaw-2822	275	59	group	group	NOUN
taxlaw-2822	275	60	relief	relief	NOUN
taxlaw-2822	275	61	,	,	PUNCT
taxlaw-2822	275	62	by	by	ADP
taxlaw-2822	275	63	not	not	PART
taxlaw-2822	275	64	allowing	allow	VERB
taxlaw-2822	275	65	the	the	DET
taxlaw-2822	275	66	transfer	transfer	NOUN
taxlaw-2822	275	67	of	of	ADP
taxlaw-2822	275	68	46	46	NUM
taxlaw-2822	275	69	nikolaj	nikolaj	ADJ
taxlaw-2822	275	70	bjørnholm	bjørnholm	NOUN
taxlaw-2822	275	71	&	&	CCONJ
taxlaw-2822	275	72	anne	anne	PROPN
taxlaw-2822	275	73	becker	becker	PROPN
taxlaw-2822	275	74	-	-	PUNCT
taxlaw-2822	275	75	christensen	christensen	PROPN
taxlaw-2822	275	76	,	,	PUNCT
taxlaw-2822	275	77	the	the	DET
taxlaw-2822	275	78	new	new	ADJ
taxlaw-2822	275	79	danish	danish	ADJ
taxlaw-2822	275	80	tax	tax	NOUN
taxlaw-2822	275	81	consolidation	consolidation	NOUN
taxlaw-2822	275	82	regime	regime	NOUN
taxlaw-2822	275	83	,	,	PUNCT
taxlaw-2822	275	84	46	46	NUM
taxlaw-2822	275	85	eur	eur	NOUN
taxlaw-2822	275	86	.	.	PUNCT
taxlaw-2822	276	1	tax'n	tax'n	ADP
taxlaw-2822	276	2	47	47	NUM
taxlaw-2822	276	3	(	(	PUNCT
taxlaw-2822	276	4	2000	2000	NUM
taxlaw-2822	276	5	)	)	PUNCT
taxlaw-2822	276	6	.	.	PUNCT
taxlaw-2822	277	1	47	47	NUM
taxlaw-2822	277	2	domestic	domestic	ADJ
taxlaw-2822	277	3	losses	loss	NOUN
taxlaw-2822	277	4	from	from	ADP
taxlaw-2822	277	5	the	the	DET
taxlaw-2822	277	6	perspective	perspective	NOUN
taxlaw-2822	277	7	of	of	ADP
taxlaw-2822	277	8	the	the	DET
taxlaw-2822	277	9	source	source	NOUN
taxlaw-2822	277	10	-	-	PUNCT
taxlaw-2822	277	11	country	country	NOUN
taxlaw-2822	277	12	are	be	AUX
taxlaw-2822	277	13	generated	generate	VERB
taxlaw-2822	277	14	in	in	ADP
taxlaw-2822	277	15	that	that	DET
taxlaw-2822	277	16	country	country	NOUN
taxlaw-2822	277	17	where	where	SCONJ
taxlaw-2822	277	18	the	the	DET
taxlaw-2822	277	19	affiliated	affiliated	ADJ
taxlaw-2822	277	20	company	company	NOUN
taxlaw-2822	277	21	is	be	AUX
taxlaw-2822	277	22	located	locate	VERB
taxlaw-2822	277	23	.	.	PUNCT
taxlaw-2822	278	1	48	48	NUM
taxlaw-2822	278	2	domestic	domestic	ADJ
taxlaw-2822	278	3	profits	profit	NOUN
taxlaw-2822	278	4	from	from	ADP
taxlaw-2822	278	5	the	the	DET
taxlaw-2822	278	6	perspective	perspective	NOUN
taxlaw-2822	278	7	of	of	ADP
taxlaw-2822	278	8	the	the	DET
taxlaw-2822	278	9	source	source	NOUN
taxlaw-2822	278	10	-	-	PUNCT
taxlaw-2822	278	11	country	country	NOUN
taxlaw-2822	278	12	are	be	AUX
taxlaw-2822	278	13	generated	generate	VERB
taxlaw-2822	278	14	in	in	ADP
taxlaw-2822	278	15	that	that	DET
taxlaw-2822	278	16	country	country	NOUN
taxlaw-2822	278	17	where	where	SCONJ
taxlaw-2822	278	18	the	the	DET
taxlaw-2822	278	19	affiliated	affiliated	ADJ
taxlaw-2822	278	20	company	company	NOUN
taxlaw-2822	278	21	is	be	AUX
taxlaw-2822	278	22	located	locate	VERB
taxlaw-2822	278	23	.	.	PUNCT
taxlaw-2822	279	1	150	150	NUM
taxlaw-2822	279	2	columbia	columbia	PROPN
taxlaw-2822	279	3	journal	journal	PROPN
taxlaw-2822	279	4	of	of	ADP
taxlaw-2822	279	5	tax	tax	NOUN
taxlaw-2822	279	6	law	law	NOUN
taxlaw-2822	279	7	[	[	X
taxlaw-2822	279	8	vol.5:133	vol.5:133	PROPN
taxlaw-2822	279	9	domestic	domestic	ADJ
taxlaw-2822	279	10	losses	loss	NOUN
taxlaw-2822	279	11	to	to	ADP
taxlaw-2822	279	12	affiliated	affiliated	ADJ
taxlaw-2822	279	13	companies	company	NOUN
taxlaw-2822	279	14	located	locate	VERB
taxlaw-2822	279	15	in	in	ADP
taxlaw-2822	279	16	residence	residence	NOUN
taxlaw-2822	279	17	-	-	PUNCT
taxlaw-2822	279	18	countries	country	NOUN
taxlaw-2822	279	19	(	(	PUNCT
taxlaw-2822	279	20	while	while	SCONJ
taxlaw-2822	279	21	allowing	allow	VERB
taxlaw-2822	279	22	the	the	DET
taxlaw-2822	279	23	transfer	transfer	NOUN
taxlaw-2822	279	24	of	of	ADP
taxlaw-2822	279	25	domestic	domestic	ADJ
taxlaw-2822	279	26	losses	loss	NOUN
taxlaw-2822	279	27	to	to	ADP
taxlaw-2822	279	28	affiliated	affiliated	ADJ
taxlaw-2822	279	29	companies	company	NOUN
taxlaw-2822	279	30	located	locate	VERB
taxlaw-2822	279	31	in	in	ADP
taxlaw-2822	279	32	the	the	DET
taxlaw-2822	279	33	same	same	ADJ
taxlaw-2822	279	34	source	source	NOUN
taxlaw-2822	279	35	-	-	PUNCT
taxlaw-2822	279	36	country	country	NOUN
taxlaw-2822	279	37	)	)	PUNCT
taxlaw-2822	279	38	,	,	PUNCT
taxlaw-2822	279	39	(	(	PUNCT
taxlaw-2822	279	40	ii	ii	NOUN
taxlaw-2822	279	41	)	)	PUNCT
taxlaw-2822	279	42	in	in	ADP
taxlaw-2822	279	43	countries	country	NOUN
taxlaw-2822	279	44	that	that	PRON
taxlaw-2822	279	45	adopt	adopt	VERB
taxlaw-2822	279	46	group	group	NOUN
taxlaw-2822	279	47	contribution	contribution	NOUN
taxlaw-2822	279	48	in	in	ADP
taxlaw-2822	279	49	all	all	DET
taxlaw-2822	279	50	cases	case	NOUN
taxlaw-2822	279	51	,	,	PUNCT
taxlaw-2822	279	52	because	because	SCONJ
taxlaw-2822	279	53	that	that	DET
taxlaw-2822	279	54	system	system	NOUN
taxlaw-2822	279	55	focuses	focus	VERB
taxlaw-2822	279	56	on	on	ADP
taxlaw-2822	279	57	the	the	DET
taxlaw-2822	279	58	transfer	transfer	NOUN
taxlaw-2822	279	59	of	of	ADP
taxlaw-2822	279	60	profits	profit	NOUN
taxlaw-2822	279	61	so	so	SCONJ
taxlaw-2822	279	62	it	it	PRON
taxlaw-2822	279	63	always	always	ADV
taxlaw-2822	279	64	bars	bar	VERB
taxlaw-2822	279	65	the	the	DET
taxlaw-2822	279	66	transfer	transfer	NOUN
taxlaw-2822	279	67	of	of	ADP
taxlaw-2822	279	68	losses	loss	NOUN
taxlaw-2822	279	69	by	by	ADP
taxlaw-2822	279	70	(	(	PUNCT
taxlaw-2822	279	71	domestic	domestic	ADJ
taxlaw-2822	279	72	or	or	CCONJ
taxlaw-2822	279	73	foreign	foreign	ADJ
taxlaw-2822	279	74	)	)	PUNCT
taxlaw-2822	279	75	transferors	transferor	NOUN
taxlaw-2822	279	76	.	.	PUNCT
taxlaw-2822	280	1	the	the	DET
taxlaw-2822	280	2	unilateral	unilateral	ADJ
taxlaw-2822	280	3	strategy	strategy	NOUN
taxlaw-2822	280	4	of	of	ADP
taxlaw-2822	280	5	the	the	DET
taxlaw-2822	280	6	source	source	NOUN
taxlaw-2822	280	7	-	-	PUNCT
taxlaw-2822	280	8	country	country	NOUN
taxlaw-2822	280	9	to	to	PART
taxlaw-2822	280	10	limit	limit	VERB
taxlaw-2822	280	11	the	the	DET
taxlaw-2822	280	12	outflow	outflow	NOUN
taxlaw-2822	280	13	of	of	ADP
taxlaw-2822	280	14	domestic	domestic	ADJ
taxlaw-2822	280	15	profits	profit	NOUN
taxlaw-2822	280	16	to	to	ADP
taxlaw-2822	280	17	foreign	foreign	ADJ
taxlaw-2822	280	18	affiliated	affiliate	VERB
taxlaw-2822	280	19	companies	company	NOUN
taxlaw-2822	280	20	is	be	AUX
taxlaw-2822	280	21	achieved	achieve	VERB
taxlaw-2822	280	22	by	by	ADP
taxlaw-2822	280	23	the	the	DET
taxlaw-2822	280	24	methods	method	NOUN
taxlaw-2822	280	25	indicated	indicate	VERB
taxlaw-2822	280	26	in	in	ADP
taxlaw-2822	280	27	cell	cell	NOUN
taxlaw-2822	280	28	b	b	PROPN
taxlaw-2822	280	29	of	of	ADP
taxlaw-2822	280	30	table	table	NOUN
taxlaw-2822	280	31	2	2	NUM
taxlaw-2822	280	32	:	:	PUNCT
taxlaw-2822	280	33	(	(	PUNCT
taxlaw-2822	280	34	i	i	NOUN
taxlaw-2822	280	35	)	)	PUNCT
taxlaw-2822	280	36	in	in	ADP
taxlaw-2822	280	37	countries	country	NOUN
taxlaw-2822	280	38	that	that	PRON
taxlaw-2822	280	39	adopt	adopt	VERB
taxlaw-2822	280	40	group	group	NOUN
taxlaw-2822	280	41	contribution	contribution	NOUN
taxlaw-2822	280	42	,	,	PUNCT
taxlaw-2822	280	43	by	by	ADP
taxlaw-2822	280	44	not	not	PART
taxlaw-2822	280	45	allowing	allow	VERB
taxlaw-2822	280	46	the	the	DET
taxlaw-2822	280	47	transfer	transfer	NOUN
taxlaw-2822	280	48	of	of	ADP
taxlaw-2822	280	49	domestic	domestic	ADJ
taxlaw-2822	280	50	profits	profit	NOUN
taxlaw-2822	280	51	to	to	ADP
taxlaw-2822	280	52	affiliated	affiliated	ADJ
taxlaw-2822	280	53	companies	company	NOUN
taxlaw-2822	280	54	located	locate	VERB
taxlaw-2822	280	55	in	in	ADP
taxlaw-2822	280	56	residence	residence	NOUN
taxlaw-2822	280	57	-	-	PUNCT
taxlaw-2822	280	58	countries	country	NOUN
taxlaw-2822	280	59	(	(	PUNCT
taxlaw-2822	280	60	while	while	SCONJ
taxlaw-2822	280	61	allowing	allow	VERB
taxlaw-2822	280	62	the	the	DET
taxlaw-2822	280	63	transfer	transfer	NOUN
taxlaw-2822	280	64	of	of	ADP
taxlaw-2822	280	65	domestic	domestic	ADJ
taxlaw-2822	280	66	profits	profit	NOUN
taxlaw-2822	280	67	to	to	ADP
taxlaw-2822	280	68	affiliated	affiliated	ADJ
taxlaw-2822	280	69	companies	company	NOUN
taxlaw-2822	280	70	located	locate	VERB
taxlaw-2822	280	71	in	in	ADP
taxlaw-2822	280	72	the	the	DET
taxlaw-2822	280	73	same	same	ADJ
taxlaw-2822	280	74	sourcecountry	sourcecountry	NOUN
taxlaw-2822	280	75	)	)	PUNCT
taxlaw-2822	280	76	,	,	PUNCT
taxlaw-2822	280	77	(	(	PUNCT
taxlaw-2822	280	78	ii	ii	NOUN
taxlaw-2822	280	79	)	)	PUNCT
taxlaw-2822	280	80	in	in	ADP
taxlaw-2822	280	81	countries	country	NOUN
taxlaw-2822	280	82	that	that	PRON
taxlaw-2822	280	83	adopt	adopt	VERB
taxlaw-2822	280	84	group	group	NOUN
taxlaw-2822	280	85	relief	relief	NOUN
taxlaw-2822	280	86	,	,	PUNCT
taxlaw-2822	280	87	because	because	SCONJ
taxlaw-2822	280	88	that	that	DET
taxlaw-2822	280	89	system	system	NOUN
taxlaw-2822	280	90	focuses	focus	VERB
taxlaw-2822	280	91	on	on	ADP
taxlaw-2822	280	92	the	the	DET
taxlaw-2822	280	93	transfer	transfer	NOUN
taxlaw-2822	280	94	of	of	ADP
taxlaw-2822	280	95	losses	loss	NOUN
taxlaw-2822	280	96	so	so	SCONJ
taxlaw-2822	280	97	it	it	PRON
taxlaw-2822	280	98	always	always	ADV
taxlaw-2822	280	99	bars	bar	VERB
taxlaw-2822	280	100	the	the	DET
taxlaw-2822	280	101	transfer	transfer	NOUN
taxlaw-2822	280	102	of	of	ADP
taxlaw-2822	280	103	profits	profit	NOUN
taxlaw-2822	280	104	by	by	ADP
taxlaw-2822	280	105	(	(	PUNCT
taxlaw-2822	280	106	domestic	domestic	ADJ
taxlaw-2822	280	107	or	or	CCONJ
taxlaw-2822	280	108	foreign	foreign	ADJ
taxlaw-2822	280	109	)	)	PUNCT
taxlaw-2822	280	110	transferors	transferor	NOUN
taxlaw-2822	280	111	.	.	PUNCT
taxlaw-2822	281	1	the	the	DET
taxlaw-2822	281	2	outflow	outflow	NOUN
taxlaw-2822	281	3	of	of	ADP
taxlaw-2822	281	4	domestic	domestic	ADJ
taxlaw-2822	281	5	losses	loss	NOUN
taxlaw-2822	281	6	or	or	CCONJ
taxlaw-2822	281	7	profits	profit	NOUN
taxlaw-2822	281	8	could	could	AUX
taxlaw-2822	281	9	be	be	AUX
taxlaw-2822	281	10	,	,	PUNCT
taxlaw-2822	281	11	in	in	ADP
taxlaw-2822	281	12	theory	theory	NOUN
taxlaw-2822	281	13	,	,	PUNCT
taxlaw-2822	281	14	recognized	recognize	VERB
taxlaw-2822	281	15	by	by	ADP
taxlaw-2822	281	16	a	a	DET
taxlaw-2822	281	17	modified	modify	VERB
taxlaw-2822	281	18	version	version	NOUN
taxlaw-2822	281	19	of	of	ADP
taxlaw-2822	281	20	group	group	NOUN
taxlaw-2822	281	21	relief	relief	NOUN
taxlaw-2822	281	22	and	and	CCONJ
taxlaw-2822	281	23	group	group	NOUN
taxlaw-2822	281	24	contribution	contribution	NOUN
taxlaw-2822	281	25	(	(	PUNCT
taxlaw-2822	281	26	see	see	VERB
taxlaw-2822	281	27	cells	cell	NOUN
taxlaw-2822	281	28	c	c	PROPN
taxlaw-2822	281	29	and	and	CCONJ
taxlaw-2822	281	30	d	d	PROPN
taxlaw-2822	281	31	of	of	ADP
taxlaw-2822	281	32	table	table	NOUN
taxlaw-2822	281	33	2	2	NUM
taxlaw-2822	281	34	)	)	PUNCT
taxlaw-2822	281	35	,	,	PUNCT
taxlaw-2822	281	36	by	by	ADP
taxlaw-2822	281	37	allowing	allow	VERB
taxlaw-2822	281	38	the	the	DET
taxlaw-2822	281	39	transfer	transfer	NOUN
taxlaw-2822	281	40	of	of	ADP
taxlaw-2822	281	41	domestic	domestic	ADJ
taxlaw-2822	281	42	losses	loss	NOUN
taxlaw-2822	281	43	or	or	CCONJ
taxlaw-2822	281	44	profits	profit	NOUN
taxlaw-2822	281	45	to	to	ADP
taxlaw-2822	281	46	affiliated	affiliated	ADJ
taxlaw-2822	281	47	companies	company	NOUN
taxlaw-2822	281	48	located	locate	VERB
taxlaw-2822	281	49	in	in	ADP
taxlaw-2822	281	50	residence	residence	NOUN
taxlaw-2822	281	51	-	-	PUNCT
taxlaw-2822	281	52	countries	country	NOUN
taxlaw-2822	281	53	,	,	PUNCT
taxlaw-2822	281	54	but	but	CCONJ
taxlaw-2822	281	55	in	in	ADP
taxlaw-2822	281	56	the	the	DET
taxlaw-2822	281	57	sample	sample	NOUN
taxlaw-2822	281	58	of	of	ADP
taxlaw-2822	281	59	this	this	DET
taxlaw-2822	281	60	study	study	NOUN
taxlaw-2822	281	61	there	there	PRON
taxlaw-2822	281	62	are	be	VERB
taxlaw-2822	281	63	no	no	DET
taxlaw-2822	281	64	actual	actual	ADJ
taxlaw-2822	281	65	instances	instance	NOUN
taxlaw-2822	281	66	of	of	ADP
taxlaw-2822	281	67	that	that	DET
taxlaw-2822	281	68	policy	policy	NOUN
taxlaw-2822	281	69	,	,	PUNCT
taxlaw-2822	281	70	except	except	SCONJ
taxlaw-2822	281	71	for	for	ADP
taxlaw-2822	281	72	the	the	DET
taxlaw-2822	281	73	top	top	ADJ
taxlaw-2822	281	74	-	-	PUNCT
taxlaw-2822	281	75	down	down	ADP
taxlaw-2822	281	76	impact	impact	NOUN
taxlaw-2822	281	77	of	of	ADP
taxlaw-2822	281	78	ecj	ecj	PROPN
taxlaw-2822	281	79	decisions	decision	NOUN
taxlaw-2822	281	80	(	(	PUNCT
taxlaw-2822	281	81	consequently	consequently	ADV
taxlaw-2822	281	82	in	in	ADP
taxlaw-2822	281	83	table	table	NOUN
taxlaw-2822	281	84	2	2	NUM
taxlaw-2822	281	85	,	,	PUNCT
taxlaw-2822	281	86	modified	modify	VERB
taxlaw-2822	281	87	group	group	NOUN
taxlaw-2822	281	88	relief	relief	NOUN
taxlaw-2822	281	89	and	and	CCONJ
taxlaw-2822	281	90	contribution	contribution	NOUN
taxlaw-2822	281	91	are	be	AUX
taxlaw-2822	281	92	in	in	ADP
taxlaw-2822	281	93	parenthesis	parenthesis	NOUN
taxlaw-2822	281	94	)	)	PUNCT
taxlaw-2822	281	95	.	.	PUNCT
taxlaw-2822	282	1	iii	iii	X
taxlaw-2822	282	2	.	.	PUNCT
taxlaw-2822	283	1	the	the	DET
taxlaw-2822	283	2	interactions	interaction	NOUN
taxlaw-2822	283	3	of	of	ADP
taxlaw-2822	283	4	unilateral	unilateral	ADJ
taxlaw-2822	283	5	countries	country	NOUN
taxlaw-2822	283	6	'	'	PART
taxlaw-2822	283	7	policies	policy	NOUN
taxlaw-2822	283	8	:	:	PUNCT
taxlaw-2822	283	9	dominant	dominant	ADJ
taxlaw-2822	283	10	strategies	strategy	NOUN
taxlaw-2822	283	11	and	and	CCONJ
taxlaw-2822	283	12	uncooperative	uncooperative	ADJ
taxlaw-2822	283	13	behavior	behavior	NOUN
taxlaw-2822	283	14	sections	section	NOUN
taxlaw-2822	283	15	2	2	NUM
taxlaw-2822	283	16	has	have	AUX
taxlaw-2822	283	17	described	describe	VERB
taxlaw-2822	283	18	the	the	DET
taxlaw-2822	283	19	unilateral	unilateral	ADJ
taxlaw-2822	283	20	strategies	strategy	NOUN
taxlaw-2822	283	21	of	of	ADP
taxlaw-2822	283	22	residence	residence	NOUN
taxlaw-2822	283	23	and	and	CCONJ
taxlaw-2822	283	24	source	source	NOUN
taxlaw-2822	283	25	countries	country	NOUN
taxlaw-2822	283	26	in	in	ADP
taxlaw-2822	283	27	respect	respect	NOUN
taxlaw-2822	283	28	to	to	ADP
taxlaw-2822	283	29	cross	cross	ADJ
taxlaw-2822	283	30	-	-	ADJ
taxlaw-2822	283	31	border	border	ADJ
taxlaw-2822	283	32	consolidation	consolidation	NOUN
taxlaw-2822	283	33	of	of	ADP
taxlaw-2822	283	34	profits	profit	NOUN
taxlaw-2822	283	35	and	and	CCONJ
taxlaw-2822	283	36	losses	loss	NOUN
taxlaw-2822	283	37	.	.	PUNCT
taxlaw-2822	284	1	this	this	DET
taxlaw-2822	284	2	section	section	NOUN
taxlaw-2822	284	3	discusses	discuss	VERB
taxlaw-2822	284	4	how	how	SCONJ
taxlaw-2822	284	5	the	the	DET
taxlaw-2822	284	6	unilateral	unilateral	ADJ
taxlaw-2822	284	7	strategies	strategy	NOUN
taxlaw-2822	284	8	of	of	ADP
taxlaw-2822	284	9	residence	residence	NOUN
taxlaw-2822	284	10	-	-	PUNCT
taxlaw-2822	284	11	countries	country	NOUN
taxlaw-2822	284	12	interact	interact	VERB
taxlaw-2822	284	13	with	with	ADP
taxlaw-2822	284	14	those	those	PRON
taxlaw-2822	284	15	of	of	ADP
taxlaw-2822	284	16	source	source	NOUN
taxlaw-2822	284	17	-	-	PUNCT
taxlaw-2822	284	18	countries	country	NOUN
taxlaw-2822	284	19	in	in	ADP
taxlaw-2822	284	20	the	the	DET
taxlaw-2822	284	21	form	form	NOUN
taxlaw-2822	284	22	of	of	ADP
taxlaw-2822	284	23	a	a	DET
taxlaw-2822	284	24	stylized	stylize	VERB
taxlaw-2822	284	25	game	game	NOUN
taxlaw-2822	284	26	described	describe	VERB
taxlaw-2822	284	27	by	by	ADP
taxlaw-2822	284	28	a	a	DET
taxlaw-2822	284	29	matrix	matrix	NOUN
taxlaw-2822	284	30	that	that	PRON
taxlaw-2822	284	31	shows	show	VERB
taxlaw-2822	284	32	the	the	DET
taxlaw-2822	284	33	outcomes	outcome	NOUN
taxlaw-2822	284	34	in	in	ADP
taxlaw-2822	284	35	terms	term	NOUN
taxlaw-2822	284	36	of	of	ADP
taxlaw-2822	284	37	the	the	DET
taxlaw-2822	284	38	agent	agent	NOUN
taxlaw-2822	284	39	's	's	PART
taxlaw-2822	284	40	utility	utility	NOUN
taxlaw-2822	284	41	functions	function	NOUN
taxlaw-2822	284	42	for	for	ADP
taxlaw-2822	284	43	every	every	DET
taxlaw-2822	284	44	possible	possible	ADJ
taxlaw-2822	284	45	combination	combination	NOUN
taxlaw-2822	284	46	of	of	ADP
taxlaw-2822	284	47	strategies	strategy	NOUN
taxlaw-2822	284	48	the	the	DET
taxlaw-2822	284	49	agents	agent	NOUN
taxlaw-2822	284	50	(	(	PUNCT
taxlaw-2822	284	51	i.e.	i.e.	X
taxlaw-2822	284	52	countries	country	NOUN
taxlaw-2822	284	53	)	)	PUNCT
taxlaw-2822	284	54	might	might	AUX
taxlaw-2822	284	55	use	use	VERB
taxlaw-2822	284	56	.	.	PUNCT
taxlaw-2822	285	1	individual	individual	ADJ
taxlaw-2822	285	2	countries	country	NOUN
taxlaw-2822	285	3	generally	generally	ADV
taxlaw-2822	285	4	adopt	adopt	VERB
taxlaw-2822	285	5	consolidation	consolidation	NOUN
taxlaw-2822	285	6	regimes	regime	NOUN
taxlaw-2822	285	7	that	that	PRON
taxlaw-2822	285	8	are	be	AUX
taxlaw-2822	285	9	aimed	aim	VERB
taxlaw-2822	285	10	at	at	ADP
taxlaw-2822	285	11	offsetting	offset	VERB
taxlaw-2822	285	12	domestic	domestic	ADJ
taxlaw-2822	285	13	profits	profit	NOUN
taxlaw-2822	285	14	and	and	CCONJ
taxlaw-2822	285	15	losses	loss	NOUN
taxlaw-2822	285	16	,	,	PUNCT
taxlaw-2822	285	17	but	but	CCONJ
taxlaw-2822	285	18	do	do	AUX
taxlaw-2822	285	19	not	not	PART
taxlaw-2822	285	20	encompass	encompass	VERB
taxlaw-2822	285	21	cross	cross	ADJ
taxlaw-2822	285	22	-	-	ADJ
taxlaw-2822	285	23	border	border	ADJ
taxlaw-2822	285	24	issues	issue	NOUN
taxlaw-2822	285	25	of	of	ADP
taxlaw-2822	285	26	migrations	migration	NOUN
taxlaw-2822	285	27	of	of	ADP
taxlaw-2822	285	28	profits	profit	NOUN
taxlaw-2822	285	29	and	and	CCONJ
taxlaw-2822	285	30	losses	loss	NOUN
taxlaw-2822	285	31	;	;	PUNCT
taxlaw-2822	285	32	moreover	moreover	ADV
taxlaw-2822	285	33	there	there	PRON
taxlaw-2822	285	34	is	be	VERB
taxlaw-2822	285	35	no	no	DET
taxlaw-2822	285	36	sharing	sharing	NOUN
taxlaw-2822	285	37	of	of	ADP
taxlaw-2822	285	38	global	global	ADJ
taxlaw-2822	285	39	corporate	corporate	ADJ
taxlaw-2822	285	40	tax	tax	NOUN
taxlaw-2822	285	41	information	information	NOUN
taxlaw-2822	285	42	to	to	PART
taxlaw-2822	285	43	counteract	counteract	VERB
taxlaw-2822	285	44	beps	bep	NOUN
taxlaw-2822	285	45	.	.	PUNCT
taxlaw-2822	286	1	no	no	DET
taxlaw-2822	286	2	country	country	NOUN
taxlaw-2822	286	3	has	have	AUX
taxlaw-2822	286	4	so	so	ADV
taxlaw-2822	286	5	far	far	ADV
taxlaw-2822	286	6	cut	cut	VERB
taxlaw-2822	286	7	the	the	DET
taxlaw-2822	286	8	gordian	gordian	ADJ
taxlaw-2822	286	9	knot	knot	NOUN
taxlaw-2822	286	10	and	and	CCONJ
taxlaw-2822	286	11	adopted	adopt	VERB
taxlaw-2822	286	12	a	a	DET
taxlaw-2822	286	13	mandatory	mandatory	ADJ
taxlaw-2822	286	14	worldwide	worldwide	ADJ
taxlaw-2822	286	15	consolidation	consolidation	NOUN
taxlaw-2822	286	16	system	system	NOUN
taxlaw-2822	286	17	that	that	PRON
taxlaw-2822	286	18	includes	include	VERB
taxlaw-2822	286	19	both	both	DET
taxlaw-2822	286	20	foreign	foreign	ADJ
taxlaw-2822	286	21	corporate	corporate	ADJ
taxlaw-2822	286	22	profits	profit	NOUN
taxlaw-2822	286	23	and	and	CCONJ
taxlaw-2822	286	24	losses	loss	NOUN
taxlaw-2822	286	25	in	in	ADP
taxlaw-2822	286	26	a	a	DET
taxlaw-2822	286	27	comprehensive	comprehensive	ADJ
taxlaw-2822	286	28	way	way	NOUN
taxlaw-2822	286	29	.	.	PUNCT
taxlaw-2822	287	1	instead	instead	ADV
taxlaw-2822	287	2	,	,	PUNCT
taxlaw-2822	287	3	residence	residence	NOUN
taxlaw-2822	287	4	-	-	PUNCT
taxlaw-2822	287	5	countries	country	NOUN
taxlaw-2822	287	6	and	and	CCONJ
taxlaw-2822	287	7	source	source	NOUN
taxlaw-2822	287	8	-	-	PUNCT
taxlaw-2822	287	9	countries	country	NOUN
taxlaw-2822	287	10	adopt	adopt	VERB
taxlaw-2822	287	11	various	various	ADJ
taxlaw-2822	287	12	unilateral	unilateral	ADJ
taxlaw-2822	287	13	strategies	strategy	NOUN
taxlaw-2822	287	14	,	,	PUNCT
taxlaw-2822	287	15	and	and	CCONJ
taxlaw-2822	287	16	as	as	ADP
taxlaw-2822	287	17	a	a	DET
taxlaw-2822	287	18	result	result	NOUN
taxlaw-2822	287	19	there	there	PRON
taxlaw-2822	287	20	is	be	VERB
taxlaw-2822	287	21	a	a	DET
taxlaw-2822	287	22	high	high	ADJ
taxlaw-2822	287	23	number	number	NOUN
taxlaw-2822	287	24	of	of	ADP
taxlaw-2822	287	25	possible	possible	ADJ
taxlaw-2822	287	26	bilateral	bilateral	ADJ
taxlaw-2822	287	27	situations	situation	NOUN
taxlaw-2822	287	28	these	these	DET
taxlaw-2822	287	29	situations	situation	NOUN
taxlaw-2822	287	30	are	be	AUX
taxlaw-2822	287	31	described	describe	VERB
taxlaw-2822	287	32	by	by	ADP
taxlaw-2822	287	33	a	a	DET
taxlaw-2822	287	34	multiple	multiple	ADJ
taxlaw-2822	287	35	-	-	PUNCT
taxlaw-2822	287	36	entry	entry	NOUN
taxlaw-2822	287	37	matrix	matrix	NOUN
taxlaw-2822	287	38	in	in	ADP
taxlaw-2822	287	39	which	which	PRON
taxlaw-2822	287	40	the	the	DET
taxlaw-2822	287	41	columns	column	NOUN
taxlaw-2822	287	42	represent	represent	VERB
taxlaw-2822	287	43	all	all	DET
taxlaw-2822	287	44	the	the	DET
taxlaw-2822	287	45	strategies	strategy	NOUN
taxlaw-2822	287	46	that	that	PRON
taxlaw-2822	287	47	can	can	AUX
taxlaw-2822	287	48	be	be	AUX
taxlaw-2822	287	49	adopted	adopt	VERB
taxlaw-2822	287	50	by	by	ADP
taxlaw-2822	287	51	the	the	DET
taxlaw-2822	287	52	residence	residence	NOUN
taxlaw-2822	287	53	-	-	PUNCT
taxlaw-2822	287	54	countries	country	NOUN
taxlaw-2822	287	55	(	(	PUNCT
taxlaw-2822	287	56	fiscal	fiscal	ADJ
taxlaw-2822	287	57	unity	unity	NOUN
taxlaw-2822	287	58	,	,	PUNCT
taxlaw-2822	287	59	group	group	NOUN
taxlaw-2822	287	60	relief	relief	NOUN
taxlaw-2822	287	61	,	,	PUNCT
taxlaw-2822	287	62	group	group	NOUN
taxlaw-2822	287	63	contribution	contribution	NOUN
taxlaw-2822	287	64	elective	elective	PROPN
taxlaw-2822	287	65	itc	itc	PROPN
taxlaw-2822	287	66	,	,	PUNCT
taxlaw-2822	287	67	consolidation	consolidation	NOUN
taxlaw-2822	287	68	/	/	SYM
taxlaw-2822	287	69	exemption	exemption	NOUN
taxlaw-2822	287	70	of	of	ADP
taxlaw-2822	287	71	foreign	foreign	ADJ
taxlaw-2822	287	72	pes	pe	NOUN
taxlaw-2822	287	73	–	–	PUNCT
taxlaw-2822	287	74	see	see	VERB
taxlaw-2822	287	75	supra	supra	ADJ
taxlaw-2822	287	76	table	table	NOUN
taxlaw-2822	287	77	1	1	NUM
taxlaw-2822	287	78	)	)	PUNCT
taxlaw-2822	287	79	,	,	PUNCT
taxlaw-2822	287	80	and	and	CCONJ
taxlaw-2822	287	81	the	the	DET
taxlaw-2822	287	82	rows	row	NOUN
taxlaw-2822	287	83	represent	represent	VERB
taxlaw-2822	287	84	all	all	DET
taxlaw-2822	287	85	the	the	DET
taxlaw-2822	287	86	strategies	strategy	NOUN
taxlaw-2822	287	87	that	that	PRON
taxlaw-2822	287	88	can	can	AUX
taxlaw-2822	287	89	be	be	AUX
taxlaw-2822	287	90	adopted	adopt	VERB
taxlaw-2822	287	91	by	by	ADP
taxlaw-2822	287	92	the	the	DET
taxlaw-2822	287	93	source	source	NOUN
taxlaw-2822	287	94	-	-	PUNCT
taxlaw-2822	287	95	countries	country	NOUN
taxlaw-2822	287	96	(	(	PUNCT
taxlaw-2822	287	97	group	group	NOUN
taxlaw-2822	287	98	relief	relief	NOUN
taxlaw-2822	287	99	and	and	CCONJ
taxlaw-2822	287	100	group	group	NOUN
taxlaw-2822	287	101	contribution	contribution	NOUN
taxlaw-2822	287	102	–	–	PUNCT
taxlaw-2822	287	103	see	see	VERB
taxlaw-2822	287	104	supra	supra	ADJ
taxlaw-2822	287	105	table	table	NOUN
taxlaw-2822	287	106	2	2	NUM
taxlaw-2822	287	107	)	)	PUNCT
taxlaw-2822	287	108	.	.	PUNCT
taxlaw-2822	288	1	a	a	DET
taxlaw-2822	288	2	residence	residence	NOUN
taxlaw-2822	288	3	-	-	PUNCT
taxlaw-2822	288	4	country	country	NOUN
taxlaw-2822	288	5	adopting	adopt	VERB
taxlaw-2822	288	6	fiscal	fiscal	ADJ
taxlaw-2822	288	7	unity	unity	NOUN
taxlaw-2822	288	8	may	may	AUX
taxlaw-2822	288	9	interact	interact	VERB
taxlaw-2822	288	10	with	with	ADP
taxlaw-2822	288	11	a	a	DET
taxlaw-2822	288	12	source	source	NOUN
taxlaw-2822	288	13	-	-	PUNCT
taxlaw-2822	288	14	country	country	NOUN
taxlaw-2822	288	15	adopting	adopt	VERB
taxlaw-2822	288	16	group	group	NOUN
taxlaw-2822	288	17	-	-	PUNCT
taxlaw-2822	288	18	relief	relief	NOUN
taxlaw-2822	288	19	,	,	PUNCT
taxlaw-2822	288	20	a	a	DET
taxlaw-2822	288	21	residence	residence	NOUN
taxlaw-2822	288	22	-	-	PUNCT
taxlaw-2822	288	23	country	country	NOUN
taxlaw-2822	288	24	adopting	adopt	VERB
taxlaw-2822	288	25	group	group	NOUN
taxlaw-2822	288	26	contribution	contribution	NOUN
taxlaw-2822	288	27	may	may	AUX
taxlaw-2822	288	28	interact	interact	VERB
taxlaw-2822	288	29	with	with	ADP
taxlaw-2822	288	30	a	a	DET
taxlaw-2822	288	31	sourcecountry	sourcecountry	NOUN
taxlaw-2822	288	32	adopting	adopt	VERB
taxlaw-2822	288	33	fiscal	fiscal	ADJ
taxlaw-2822	288	34	unity	unity	NOUN
taxlaw-2822	288	35	,	,	PUNCT
taxlaw-2822	288	36	and	and	CCONJ
taxlaw-2822	288	37	so	so	ADV
taxlaw-2822	288	38	on	on	ADV
taxlaw-2822	288	39	.	.	PUNCT
taxlaw-2822	289	1	among	among	ADP
taxlaw-2822	289	2	the	the	DET
taxlaw-2822	289	3	numerous	numerous	ADJ
taxlaw-2822	289	4	combinations	combination	NOUN
taxlaw-2822	289	5	of	of	ADP
taxlaw-2822	289	6	tax	tax	NOUN
taxlaw-2822	289	7	policies	policy	NOUN
taxlaw-2822	289	8	let	let	VERB
taxlaw-2822	289	9	us	we	PRON
taxlaw-2822	289	10	consider	consider	VERB
taxlaw-2822	289	11	by	by	ADP
taxlaw-2822	289	12	way	way	NOUN
taxlaw-2822	289	13	of	of	ADP
taxlaw-2822	289	14	an	an	DET
taxlaw-2822	289	15	example	example	NOUN
taxlaw-2822	289	16	a	a	DET
taxlaw-2822	289	17	situation	situation	NOUN
taxlaw-2822	289	18	in	in	ADP
taxlaw-2822	289	19	which	which	PRON
taxlaw-2822	289	20	both	both	CCONJ
taxlaw-2822	289	21	the	the	DET
taxlaw-2822	289	22	residence	residence	NOUN
taxlaw-2822	289	23	and	and	CCONJ
taxlaw-2822	289	24	the	the	DET
taxlaw-2822	289	25	source	source	NOUN
taxlaw-2822	289	26	country	country	NOUN
taxlaw-2822	289	27	adopt	adopt	VERB
taxlaw-2822	289	28	group	group	NOUN
taxlaw-2822	289	29	relief	relief	NOUN
taxlaw-2822	289	30	as	as	ADP
taxlaw-2822	289	31	a	a	DET
taxlaw-2822	289	32	method	method	NOUN
taxlaw-2822	289	33	to	to	PART
taxlaw-2822	289	34	offset	offset	VERB
taxlaw-2822	289	35	profits	profit	NOUN
taxlaw-2822	289	36	and	and	CCONJ
taxlaw-2822	289	37	losses	loss	NOUN
taxlaw-2822	289	38	at	at	ADP
taxlaw-2822	289	39	the	the	DET
taxlaw-2822	289	40	domestic	domestic	ADJ
taxlaw-2822	289	41	level	level	NOUN
taxlaw-2822	289	42	,	,	PUNCT
taxlaw-2822	289	43	i.e.	i.e.	X
taxlaw-2822	289	44	they	they	PRON
taxlaw-2822	289	45	allow	allow	VERB
taxlaw-2822	289	46	the	the	DET
taxlaw-2822	289	47	transfer	transfer	NOUN
taxlaw-2822	289	48	of	of	ADP
taxlaw-2822	289	49	losses	loss	NOUN
taxlaw-2822	289	50	only	only	ADV
taxlaw-2822	289	51	between	between	ADP
taxlaw-2822	289	52	domestic	domestic	ADJ
taxlaw-2822	289	53	affiliated	affiliated	ADJ
taxlaw-2822	289	54	companies	company	NOUN
taxlaw-2822	289	55	.	.	PUNCT
taxlaw-2822	290	1	so	so	ADV
taxlaw-2822	290	2	in	in	ADP
taxlaw-2822	290	3	this	this	DET
taxlaw-2822	290	4	case	case	NOUN
taxlaw-2822	290	5	the	the	DET
taxlaw-2822	290	6	two	two	NUM
taxlaw-2822	290	7	countries	country	NOUN
taxlaw-2822	290	8	initially	initially	ADV
taxlaw-2822	290	9	do	do	AUX
taxlaw-2822	290	10	not	not	PART
taxlaw-2822	290	11	have	have	VERB
taxlaw-2822	290	12	information	information	NOUN
taxlaw-2822	290	13	on	on	ADP
taxlaw-2822	290	14	reciprocal	reciprocal	ADJ
taxlaw-2822	290	15	corporate	corporate	ADJ
taxlaw-2822	290	16	profits	profit	NOUN
taxlaw-2822	290	17	and	and	CCONJ
taxlaw-2822	290	18	losses	loss	NOUN
taxlaw-2822	290	19	and	and	CCONJ
taxlaw-2822	290	20	have	have	VERB
taxlaw-2822	290	21	to	to	PART
taxlaw-2822	290	22	decide	decide	VERB
taxlaw-2822	290	23	whether	whether	SCONJ
taxlaw-2822	290	24	losses	loss	NOUN
taxlaw-2822	290	25	should	should	AUX
taxlaw-2822	290	26	be	be	AUX
taxlaw-2822	290	27	transferred	transfer	VERB
taxlaw-2822	290	28	to	to	ADP
taxlaw-2822	290	29	a	a	DET
taxlaw-2822	290	30	non	non	ADJ
taxlaw-2822	290	31	-	-	ADJ
taxlaw-2822	290	32	resident	resident	ADJ
taxlaw-2822	290	33	or	or	CCONJ
taxlaw-2822	290	34	recognized	recognize	VERB
taxlaw-2822	290	35	by	by	ADP
taxlaw-2822	290	36	a	a	DET
taxlaw-2822	290	37	resident	resident	NOUN
taxlaw-2822	290	38	2014	2014	NUM
taxlaw-2822	290	39	]	]	PUNCT
taxlaw-2822	290	40	the	the	DET
taxlaw-2822	290	41	use	use	NOUN
taxlaw-2822	290	42	of	of	ADP
taxlaw-2822	290	43	cross	cross	ADJ
taxlaw-2822	290	44	-	-	ADJ
taxlaw-2822	290	45	border	border	ADJ
taxlaw-2822	290	46	corporate	corporate	ADJ
taxlaw-2822	290	47	profits	profit	NOUN
taxlaw-2822	290	48	and	and	CCONJ
taxlaw-2822	290	49	losses	loss	NOUN
taxlaw-2822	290	50	151	151	NUM
taxlaw-2822	290	51	recipient	recipient	NOUN
taxlaw-2822	290	52	when	when	SCONJ
taxlaw-2822	290	53	the	the	DET
taxlaw-2822	290	54	transferor	transferor	NOUN
taxlaw-2822	290	55	of	of	ADP
taxlaw-2822	290	56	those	those	DET
taxlaw-2822	290	57	losses	loss	NOUN
taxlaw-2822	290	58	in	in	ADP
taxlaw-2822	290	59	not	not	PART
taxlaw-2822	290	60	resident	resident	NOUN
taxlaw-2822	290	61	.	.	PUNCT
taxlaw-2822	291	1	note	note	VERB
taxlaw-2822	291	2	that	that	SCONJ
taxlaw-2822	291	3	the	the	DET
taxlaw-2822	291	4	losses	loss	NOUN
taxlaw-2822	291	5	viewed	view	VERB
taxlaw-2822	291	6	by	by	ADP
taxlaw-2822	291	7	the	the	DET
taxlaw-2822	291	8	source	source	NOUN
taxlaw-2822	291	9	-	-	PUNCT
taxlaw-2822	291	10	country	country	NOUN
taxlaw-2822	291	11	as	as	ADP
taxlaw-2822	291	12	"	"	PUNCT
taxlaw-2822	291	13	domestic	domestic	ADJ
taxlaw-2822	291	14	"	"	PUNCT
taxlaw-2822	291	15	are	be	AUX
taxlaw-2822	291	16	viewed	view	VERB
taxlaw-2822	291	17	by	by	ADP
taxlaw-2822	291	18	the	the	DET
taxlaw-2822	291	19	residence	residence	NOUN
taxlaw-2822	291	20	-	-	PUNCT
taxlaw-2822	291	21	country	country	NOUN
taxlaw-2822	291	22	as	as	ADP
taxlaw-2822	291	23	"	"	PUNCT
taxlaw-2822	291	24	foreign	foreign	ADJ
taxlaw-2822	291	25	.	.	PUNCT
taxlaw-2822	291	26	"	"	PUNCT
taxlaw-2822	292	1	for	for	ADP
taxlaw-2822	292	2	example	example	NOUN
taxlaw-2822	292	3	,	,	PUNCT
taxlaw-2822	292	4	the	the	DET
taxlaw-2822	292	5	losses	loss	NOUN
taxlaw-2822	292	6	of	of	ADP
taxlaw-2822	292	7	a	a	DET
taxlaw-2822	292	8	company	company	NOUN
taxlaw-2822	292	9	resident	resident	NOUN
taxlaw-2822	292	10	in	in	ADP
taxlaw-2822	292	11	the	the	DET
taxlaw-2822	292	12	source	source	NOUN
taxlaw-2822	292	13	-	-	PUNCT
taxlaw-2822	292	14	country	country	NOUN
taxlaw-2822	292	15	and	and	CCONJ
taxlaw-2822	292	16	controlled	control	VERB
taxlaw-2822	292	17	by	by	ADP
taxlaw-2822	292	18	a	a	DET
taxlaw-2822	292	19	company	company	NOUN
taxlaw-2822	292	20	resident	resident	NOUN
taxlaw-2822	292	21	in	in	ADP
taxlaw-2822	292	22	the	the	DET
taxlaw-2822	292	23	residence	residence	NOUN
taxlaw-2822	292	24	-	-	PUNCT
taxlaw-2822	292	25	country	country	NOUN
taxlaw-2822	292	26	are	be	AUX
taxlaw-2822	292	27	"	"	PUNCT
taxlaw-2822	292	28	domestic	domestic	ADJ
taxlaw-2822	292	29	losses	loss	NOUN
taxlaw-2822	292	30	"	"	PUNCT
taxlaw-2822	292	31	in	in	ADP
taxlaw-2822	292	32	the	the	DET
taxlaw-2822	292	33	source	source	NOUN
taxlaw-2822	292	34	-	-	PUNCT
taxlaw-2822	292	35	country	country	NOUN
taxlaw-2822	292	36	(	(	PUNCT
taxlaw-2822	292	37	i.e.	i.e.	X
taxlaw-2822	292	38	the	the	DET
taxlaw-2822	292	39	losses	loss	NOUN
taxlaw-2822	292	40	of	of	ADP
taxlaw-2822	292	41	an	an	DET
taxlaw-2822	292	42	affiliated	affiliated	ADJ
taxlaw-2822	292	43	domestic	domestic	ADJ
taxlaw-2822	292	44	company	company	NOUN
taxlaw-2822	292	45	)	)	PUNCT
taxlaw-2822	292	46	and	and	CCONJ
taxlaw-2822	292	47	"	"	PUNCT
taxlaw-2822	292	48	foreign	foreign	ADJ
taxlaw-2822	292	49	losses	loss	NOUN
taxlaw-2822	292	50	"	"	PUNCT
taxlaw-2822	292	51	in	in	ADP
taxlaw-2822	292	52	the	the	DET
taxlaw-2822	292	53	residencecountry	residencecountry	NOUN
taxlaw-2822	292	54	(	(	PUNCT
taxlaw-2822	292	55	i.e.	i.e.	X
taxlaw-2822	292	56	the	the	DET
taxlaw-2822	292	57	losses	loss	NOUN
taxlaw-2822	292	58	of	of	ADP
taxlaw-2822	292	59	an	an	DET
taxlaw-2822	292	60	affiliated	affiliated	ADJ
taxlaw-2822	292	61	foreign	foreign	ADJ
taxlaw-2822	292	62	company	company	NOUN
taxlaw-2822	292	63	)	)	PUNCT
taxlaw-2822	292	64	.	.	PUNCT
taxlaw-2822	293	1	this	this	DET
taxlaw-2822	293	2	situation	situation	NOUN
taxlaw-2822	293	3	is	be	AUX
taxlaw-2822	293	4	depicted	depict	VERB
taxlaw-2822	293	5	in	in	ADP
taxlaw-2822	293	6	table	table	NOUN
taxlaw-2822	293	7	3	3	NUM
taxlaw-2822	293	8	below	below	ADV
taxlaw-2822	293	9	.	.	PUNCT
taxlaw-2822	294	1	the	the	DET
taxlaw-2822	294	2	source	source	NOUN
taxlaw-2822	294	3	-	-	PUNCT
taxlaw-2822	294	4	country	country	NOUN
taxlaw-2822	294	5	can	can	AUX
taxlaw-2822	294	6	adopt	adopt	VERB
taxlaw-2822	294	7	two	two	NUM
taxlaw-2822	294	8	unilateral	unilateral	ADJ
taxlaw-2822	294	9	strategies	strategy	NOUN
taxlaw-2822	294	10	:	:	PUNCT
taxlaw-2822	294	11	one	one	NUM
taxlaw-2822	294	12	strategy	strategy	NOUN
taxlaw-2822	294	13	is	be	AUX
taxlaw-2822	294	14	to	to	PART
taxlaw-2822	294	15	protect	protect	VERB
taxlaw-2822	294	16	the	the	DET
taxlaw-2822	294	17	national	national	ADJ
taxlaw-2822	294	18	tax	tax	NOUN
taxlaw-2822	294	19	base	base	NOUN
taxlaw-2822	294	20	(	(	PUNCT
taxlaw-2822	294	21	the	the	DET
taxlaw-2822	294	22	domestic	domestic	ADJ
taxlaw-2822	294	23	losses	loss	NOUN
taxlaw-2822	294	24	are	be	AUX
taxlaw-2822	294	25	non	non	ADJ
taxlaw-2822	294	26	-	-	ADJ
taxlaw-2822	294	27	deductible	deductible	ADJ
taxlaw-2822	294	28	by	by	ADP
taxlaw-2822	294	29	the	the	DET
taxlaw-2822	294	30	transferor	transferor	NOUN
taxlaw-2822	294	31	resident	resident	NOUN
taxlaw-2822	294	32	in	in	ADP
taxlaw-2822	294	33	the	the	DET
taxlaw-2822	294	34	source	source	NOUN
taxlaw-2822	294	35	-	-	PUNCT
taxlaw-2822	294	36	country	country	NOUN
taxlaw-2822	294	37	)	)	PUNCT
taxlaw-2822	294	38	,	,	PUNCT
taxlaw-2822	294	39	and	and	CCONJ
taxlaw-2822	294	40	the	the	DET
taxlaw-2822	294	41	other	other	ADJ
taxlaw-2822	294	42	strategy	strategy	NOUN
taxlaw-2822	294	43	is	be	AUX
taxlaw-2822	294	44	not	not	PART
taxlaw-2822	294	45	to	to	PART
taxlaw-2822	294	46	protect	protect	VERB
taxlaw-2822	294	47	the	the	DET
taxlaw-2822	294	48	national	national	ADJ
taxlaw-2822	294	49	tax	tax	NOUN
taxlaw-2822	294	50	base	base	NOUN
taxlaw-2822	294	51	(	(	PUNCT
taxlaw-2822	294	52	the	the	DET
taxlaw-2822	294	53	domestic	domestic	ADJ
taxlaw-2822	294	54	losses	loss	NOUN
taxlaw-2822	294	55	are	be	AUX
taxlaw-2822	294	56	deductible	deductible	ADJ
taxlaw-2822	294	57	by	by	ADP
taxlaw-2822	294	58	the	the	DET
taxlaw-2822	294	59	transferor	transferor	NOUN
taxlaw-2822	294	60	resident	resident	NOUN
taxlaw-2822	294	61	in	in	ADP
taxlaw-2822	294	62	the	the	DET
taxlaw-2822	294	63	source	source	NOUN
taxlaw-2822	294	64	-	-	NOUN
taxlaw-2822	294	65	country	country	NOUN
taxlaw-2822	294	66	)	)	PUNCT
taxlaw-2822	294	67	.	.	PUNCT
taxlaw-2822	295	1	the	the	DET
taxlaw-2822	295	2	residence	residence	NOUN
taxlaw-2822	295	3	-	-	PUNCT
taxlaw-2822	295	4	country	country	NOUN
taxlaw-2822	295	5	can	can	AUX
taxlaw-2822	295	6	also	also	ADV
taxlaw-2822	295	7	adopt	adopt	VERB
taxlaw-2822	295	8	two	two	NUM
taxlaw-2822	295	9	unilateral	unilateral	ADJ
taxlaw-2822	295	10	strategies	strategy	NOUN
taxlaw-2822	295	11	:	:	PUNCT
taxlaw-2822	295	12	one	one	NUM
taxlaw-2822	295	13	strategy	strategy	NOUN
taxlaw-2822	295	14	is	be	AUX
taxlaw-2822	295	15	to	to	PART
taxlaw-2822	295	16	protect	protect	VERB
taxlaw-2822	295	17	the	the	DET
taxlaw-2822	295	18	national	national	ADJ
taxlaw-2822	295	19	tax	tax	NOUN
taxlaw-2822	295	20	base	base	NOUN
taxlaw-2822	295	21	(	(	PUNCT
taxlaw-2822	295	22	the	the	DET
taxlaw-2822	295	23	foreign	foreign	ADJ
taxlaw-2822	295	24	losses	loss	NOUN
taxlaw-2822	295	25	go	go	VERB
taxlaw-2822	295	26	unrecognized	unrecognize	VERB
taxlaw-2822	295	27	by	by	ADP
taxlaw-2822	295	28	the	the	DET
taxlaw-2822	295	29	recipient	recipient	NOUN
taxlaw-2822	295	30	resident	resident	NOUN
taxlaw-2822	295	31	in	in	ADP
taxlaw-2822	295	32	the	the	DET
taxlaw-2822	295	33	residence	residence	NOUN
taxlaw-2822	295	34	-	-	PUNCT
taxlaw-2822	295	35	country	country	NOUN
taxlaw-2822	295	36	)	)	PUNCT
taxlaw-2822	295	37	,	,	PUNCT
taxlaw-2822	295	38	and	and	CCONJ
taxlaw-2822	295	39	the	the	DET
taxlaw-2822	295	40	other	other	ADJ
taxlaw-2822	295	41	strategy	strategy	NOUN
taxlaw-2822	295	42	is	be	AUX
taxlaw-2822	295	43	not	not	PART
taxlaw-2822	295	44	to	to	PART
taxlaw-2822	295	45	protect	protect	VERB
taxlaw-2822	295	46	the	the	DET
taxlaw-2822	295	47	national	national	ADJ
taxlaw-2822	295	48	tax	tax	NOUN
taxlaw-2822	295	49	base	base	NOUN
taxlaw-2822	295	50	(	(	PUNCT
taxlaw-2822	295	51	the	the	DET
taxlaw-2822	295	52	foreign	foreign	ADJ
taxlaw-2822	295	53	losses	loss	NOUN
taxlaw-2822	295	54	go	go	AUX
taxlaw-2822	295	55	recognized	recognize	VERB
taxlaw-2822	295	56	by	by	ADP
taxlaw-2822	295	57	the	the	DET
taxlaw-2822	295	58	recipient	recipient	NOUN
taxlaw-2822	295	59	resident	resident	NOUN
taxlaw-2822	295	60	in	in	ADP
taxlaw-2822	295	61	the	the	DET
taxlaw-2822	295	62	residence	residence	NOUN
taxlaw-2822	295	63	-	-	PUNCT
taxlaw-2822	295	64	country	country	NOUN
taxlaw-2822	295	65	.	.	PUNCT
taxlaw-2822	295	66	)	)	PUNCT
taxlaw-2822	296	1	each	each	DET
taxlaw-2822	296	2	cell	cell	NOUN
taxlaw-2822	296	3	of	of	ADP
taxlaw-2822	296	4	the	the	DET
taxlaw-2822	296	5	matrix	matrix	NOUN
taxlaw-2822	296	6	shows	show	VERB
taxlaw-2822	296	7	the	the	DET
taxlaw-2822	296	8	payoffs	payoff	NOUN
taxlaw-2822	296	9	to	to	ADP
taxlaw-2822	296	10	both	both	DET
taxlaw-2822	296	11	agents	agent	NOUN
taxlaw-2822	296	12	when	when	SCONJ
taxlaw-2822	296	13	the	the	DET
taxlaw-2822	296	14	intersecting	intersecting	ADJ
taxlaw-2822	296	15	strategies	strategy	NOUN
taxlaw-2822	296	16	(	(	PUNCT
taxlaw-2822	296	17	protect	protect	VERB
taxlaw-2822	296	18	/	/	SYM
taxlaw-2822	296	19	not	not	PART
taxlaw-2822	296	20	protect	protect	VERB
taxlaw-2822	296	21	)	)	PUNCT
taxlaw-2822	296	22	are	be	AUX
taxlaw-2822	296	23	played	play	VERB
taxlaw-2822	296	24	.	.	PUNCT
taxlaw-2822	297	1	the	the	DET
taxlaw-2822	297	2	source	source	NOUN
taxlaw-2822	297	3	-	-	PUNCT
taxlaw-2822	297	4	country	country	NOUN
taxlaw-2822	297	5	's	's	PART
taxlaw-2822	297	6	payoff	payoff	NOUN
taxlaw-2822	297	7	appears	appear	VERB
taxlaw-2822	297	8	as	as	ADP
taxlaw-2822	297	9	the	the	DET
taxlaw-2822	297	10	first	first	ADJ
taxlaw-2822	297	11	number	number	NOUN
taxlaw-2822	297	12	of	of	ADP
taxlaw-2822	297	13	each	each	DET
taxlaw-2822	297	14	pair	pair	NOUN
taxlaw-2822	297	15	,	,	PUNCT
taxlaw-2822	297	16	the	the	DET
taxlaw-2822	297	17	residence	residence	NOUN
taxlaw-2822	297	18	-	-	PUNCT
taxlaw-2822	297	19	country	country	NOUN
taxlaw-2822	297	20	's	's	PART
taxlaw-2822	297	21	as	as	ADP
taxlaw-2822	297	22	the	the	DET
taxlaw-2822	297	23	second	second	ADJ
taxlaw-2822	297	24	(	(	PUNCT
taxlaw-2822	297	25	for	for	ADP
taxlaw-2822	297	26	example	example	NOUN
taxlaw-2822	297	27	in	in	ADP
taxlaw-2822	297	28	cell	cell	NOUN
taxlaw-2822	297	29	b	b	PROPN
taxlaw-2822	297	30	of	of	ADP
taxlaw-2822	297	31	table	table	NOUN
taxlaw-2822	297	32	3	3	NUM
taxlaw-2822	297	33	the	the	DET
taxlaw-2822	297	34	source	source	NOUN
taxlaw-2822	297	35	-	-	PUNCT
taxlaw-2822	297	36	country	country	NOUN
taxlaw-2822	297	37	has	have	VERB
taxlaw-2822	297	38	a	a	DET
taxlaw-2822	297	39	payoff	payoff	NOUN
taxlaw-2822	297	40	of	of	ADP
taxlaw-2822	297	41	4	4	NUM
taxlaw-2822	297	42	and	and	CCONJ
taxlaw-2822	297	43	the	the	DET
taxlaw-2822	297	44	residence	residence	NOUN
taxlaw-2822	297	45	-	-	PUNCT
taxlaw-2822	297	46	country	country	NOUN
taxlaw-2822	297	47	has	have	VERB
taxlaw-2822	297	48	a	a	DET
taxlaw-2822	297	49	payoff	payoff	NOUN
taxlaw-2822	297	50	of	of	ADP
taxlaw-2822	297	51	0	0	NUM
taxlaw-2822	297	52	)	)	PUNCT
taxlaw-2822	297	53	.	.	PUNCT
taxlaw-2822	298	1	the	the	DET
taxlaw-2822	298	2	payoffs	payoff	NOUN
taxlaw-2822	298	3	are	be	AUX
taxlaw-2822	298	4	defined	define	VERB
taxlaw-2822	298	5	here	here	ADV
taxlaw-2822	298	6	under	under	ADP
taxlaw-2822	298	7	a	a	DET
taxlaw-2822	298	8	prisoner	prisoner	NOUN
taxlaw-2822	298	9	’s	’s	PART
taxlaw-2822	298	10	dilemmain	dilemmain	NOUN
taxlaw-2822	298	11	that	that	SCONJ
taxlaw-2822	298	12	they	they	PRON
taxlaw-2822	298	13	reflect	reflect	VERB
taxlaw-2822	298	14	a	a	DET
taxlaw-2822	298	15	situation	situation	NOUN
taxlaw-2822	298	16	in	in	ADP
taxlaw-2822	298	17	which	which	PRON
taxlaw-2822	298	18	a	a	DET
taxlaw-2822	298	19	unilateral	unilateral	ADJ
taxlaw-2822	298	20	strategy	strategy	NOUN
taxlaw-2822	298	21	is	be	AUX
taxlaw-2822	298	22	selected	select	VERB
taxlaw-2822	298	23	by	by	ADP
taxlaw-2822	298	24	an	an	DET
taxlaw-2822	298	25	agent	agent	NOUN
taxlaw-2822	298	26	regardless	regardless	ADV
taxlaw-2822	298	27	of	of	ADP
taxlaw-2822	298	28	the	the	DET
taxlaw-2822	298	29	strategy	strategy	NOUN
taxlaw-2822	298	30	of	of	ADP
taxlaw-2822	298	31	the	the	DET
taxlaw-2822	298	32	other	other	ADJ
taxlaw-2822	298	33	agent.49	agent.49	PROPN
taxlaw-2822	298	34	the	the	DET
taxlaw-2822	298	35	assumption	assumption	NOUN
taxlaw-2822	298	36	is	be	AUX
taxlaw-2822	298	37	that	that	SCONJ
taxlaw-2822	298	38	,	,	PUNCT
taxlaw-2822	298	39	initially	initially	ADV
taxlaw-2822	298	40	,	,	PUNCT
taxlaw-2822	298	41	countries	country	NOUN
taxlaw-2822	298	42	do	do	AUX
taxlaw-2822	298	43	not	not	PART
taxlaw-2822	298	44	communicate	communicate	VERB
taxlaw-2822	298	45	and	and	CCONJ
taxlaw-2822	298	46	do	do	AUX
taxlaw-2822	298	47	not	not	PART
taxlaw-2822	298	48	have	have	VERB
taxlaw-2822	298	49	information	information	NOUN
taxlaw-2822	298	50	about	about	ADP
taxlaw-2822	298	51	reciprocal	reciprocal	ADJ
taxlaw-2822	298	52	corporate	corporate	ADJ
taxlaw-2822	298	53	profits	profit	NOUN
taxlaw-2822	298	54	and	and	CCONJ
taxlaw-2822	298	55	losses	loss	NOUN
taxlaw-2822	298	56	.	.	PUNCT
taxlaw-2822	299	1	if	if	SCONJ
taxlaw-2822	299	2	the	the	DET
taxlaw-2822	299	3	countries	country	NOUN
taxlaw-2822	299	4	,	,	PUNCT
taxlaw-2822	299	5	however	however	ADV
taxlaw-2822	299	6	,	,	PUNCT
taxlaw-2822	299	7	were	be	AUX
taxlaw-2822	299	8	able	able	ADJ
taxlaw-2822	299	9	to	to	PART
taxlaw-2822	299	10	communicate	communicate	VERB
taxlaw-2822	299	11	,	,	PUNCT
taxlaw-2822	299	12	they	they	PRON
taxlaw-2822	299	13	would	would	AUX
taxlaw-2822	299	14	be	be	AUX
taxlaw-2822	299	15	in	in	ADP
taxlaw-2822	299	16	a	a	DET
taxlaw-2822	299	17	position	position	NOUN
taxlaw-2822	299	18	to	to	PART
taxlaw-2822	299	19	implement	implement	VERB
taxlaw-2822	299	20	at	at	ADP
taxlaw-2822	299	21	a	a	DET
taxlaw-2822	299	22	cross	cross	ADJ
taxlaw-2822	299	23	-	-	ADJ
taxlaw-2822	299	24	border	border	ADJ
taxlaw-2822	299	25	level	level	NOUN
taxlaw-2822	299	26	the	the	DET
taxlaw-2822	299	27	same	same	ADJ
taxlaw-2822	299	28	correlative	correlative	ADJ
taxlaw-2822	299	29	adjustments	adjustment	NOUN
taxlaw-2822	299	30	(	(	PUNCT
taxlaw-2822	299	31	deduction	deduction	NOUN
taxlaw-2822	299	32	by	by	ADP
taxlaw-2822	299	33	transferor	transferor	NOUN
taxlaw-2822	299	34	,	,	PUNCT
taxlaw-2822	299	35	recognition	recognition	NOUN
taxlaw-2822	299	36	by	by	ADP
taxlaw-2822	299	37	recipient	recipient	NOUN
taxlaw-2822	299	38	)	)	PUNCT
taxlaw-2822	299	39	that	that	PRON
taxlaw-2822	299	40	are	be	AUX
taxlaw-2822	299	41	achieved	achieve	VERB
taxlaw-2822	299	42	at	at	ADP
taxlaw-2822	299	43	the	the	DET
taxlaw-2822	299	44	domestic	domestic	ADJ
taxlaw-2822	299	45	level	level	NOUN
taxlaw-2822	299	46	when	when	SCONJ
taxlaw-2822	299	47	information	information	NOUN
taxlaw-2822	299	48	about	about	ADP
taxlaw-2822	299	49	domestic	domestic	ADJ
taxlaw-2822	299	50	corporate	corporate	ADJ
taxlaw-2822	299	51	profits	profit	NOUN
taxlaw-2822	299	52	and	and	CCONJ
taxlaw-2822	299	53	losses	loss	NOUN
taxlaw-2822	299	54	is	be	AUX
taxlaw-2822	299	55	fully	fully	ADV
taxlaw-2822	299	56	shared	share	VERB
taxlaw-2822	299	57	by	by	ADP
taxlaw-2822	299	58	consolidated	consolidated	ADJ
taxlaw-2822	299	59	companies	company	NOUN
taxlaw-2822	299	60	and	and	CCONJ
taxlaw-2822	299	61	national	national	ADJ
taxlaw-2822	299	62	tax	tax	NOUN
taxlaw-2822	299	63	authorities	authority	NOUN
taxlaw-2822	299	64	.	.	PUNCT
taxlaw-2822	300	1	in	in	ADP
taxlaw-2822	300	2	fact	fact	NOUN
taxlaw-2822	300	3	,	,	PUNCT
taxlaw-2822	300	4	the	the	DET
taxlaw-2822	300	5	exchange	exchange	NOUN
taxlaw-2822	300	6	of	of	ADP
taxlaw-2822	300	7	information	information	NOUN
taxlaw-2822	300	8	would	would	AUX
taxlaw-2822	300	9	enhance	enhance	VERB
taxlaw-2822	300	10	tax	tax	NOUN
taxlaw-2822	300	11	authorities	authority	NOUN
taxlaw-2822	300	12	'	'	PART
taxlaw-2822	300	13	enforcement	enforcement	NOUN
taxlaw-2822	300	14	capabilities	capability	NOUN
taxlaw-2822	300	15	as	as	SCONJ
taxlaw-2822	300	16	both	both	DET
taxlaw-2822	300	17	countries	country	NOUN
taxlaw-2822	300	18	would	would	AUX
taxlaw-2822	300	19	be	be	AUX
taxlaw-2822	300	20	in	in	ADP
taxlaw-2822	300	21	a	a	DET
taxlaw-2822	300	22	position	position	NOUN
taxlaw-2822	300	23	to	to	PART
taxlaw-2822	300	24	prevent	prevent	VERB
taxlaw-2822	300	25	the	the	DET
taxlaw-2822	300	26	aggressive	aggressive	ADJ
taxlaw-2822	300	27	tax	tax	NOUN
taxlaw-2822	300	28	planning	planning	NOUN
taxlaw-2822	300	29	techniques	technique	NOUN
taxlaw-2822	300	30	that	that	PRON
taxlaw-2822	300	31	generate	generate	VERB
taxlaw-2822	300	32	their	their	PRON
taxlaw-2822	300	33	policy	policy	NOUN
taxlaw-2822	300	34	concerns	concern	NOUN
taxlaw-2822	300	35	(	(	PUNCT
taxlaw-2822	300	36	erosion	erosion	NOUN
taxlaw-2822	300	37	of	of	ADP
taxlaw-2822	300	38	the	the	DET
taxlaw-2822	300	39	national	national	ADJ
taxlaw-2822	300	40	tax	tax	NOUN
taxlaw-2822	300	41	base	base	NOUN
taxlaw-2822	300	42	,	,	PUNCT
taxlaw-2822	300	43	double	double	ADJ
taxlaw-2822	300	44	use	use	NOUN
taxlaw-2822	300	45	of	of	ADP
taxlaw-2822	300	46	losses	loss	NOUN
taxlaw-2822	300	47	,	,	PUNCT
taxlaw-2822	300	48	and	and	CCONJ
taxlaw-2822	300	49	creation	creation	NOUN
taxlaw-2822	300	50	of	of	ADP
taxlaw-2822	300	51	artificial	artificial	ADJ
taxlaw-2822	300	52	profits	profit	NOUN
taxlaw-2822	300	53	/	/	SYM
taxlaw-2822	300	54	losses	loss	NOUN
taxlaw-2822	300	55	)	)	PUNCT
taxlaw-2822	300	56	.	.	PUNCT
taxlaw-2822	301	1	if	if	SCONJ
taxlaw-2822	301	2	there	there	PRON
taxlaw-2822	301	3	is	be	VERB
taxlaw-2822	301	4	sharing	share	VERB
taxlaw-2822	301	5	of	of	ADP
taxlaw-2822	301	6	information	information	NOUN
taxlaw-2822	301	7	on	on	ADP
taxlaw-2822	301	8	reciprocal	reciprocal	ADJ
taxlaw-2822	301	9	corporate	corporate	ADJ
taxlaw-2822	301	10	profits	profit	NOUN
taxlaw-2822	301	11	and	and	CCONJ
taxlaw-2822	301	12	losses	loss	NOUN
taxlaw-2822	301	13	the	the	DET
taxlaw-2822	301	14	two	two	NUM
taxlaw-2822	301	15	countries	country	NOUN
taxlaw-2822	301	16	can	can	AUX
taxlaw-2822	301	17	apply	apply	VERB
taxlaw-2822	301	18	correlative	correlative	ADJ
taxlaw-2822	301	19	adjustments	adjustment	NOUN
taxlaw-2822	301	20	at	at	ADP
taxlaw-2822	301	21	domestic	domestic	ADJ
taxlaw-2822	301	22	and	and	CCONJ
taxlaw-2822	301	23	cross	cross	ADJ
taxlaw-2822	301	24	-	-	ADJ
taxlaw-2822	301	25	border	border	ADJ
taxlaw-2822	301	26	level	level	NOUN
taxlaw-2822	301	27	and	and	CCONJ
taxlaw-2822	301	28	there	there	PRON
taxlaw-2822	301	29	is	be	VERB
taxlaw-2822	301	30	no	no	DET
taxlaw-2822	301	31	risk	risk	NOUN
taxlaw-2822	301	32	of	of	ADP
taxlaw-2822	301	33	arbitrage	arbitrage	NOUN
taxlaw-2822	301	34	on	on	ADP
taxlaw-2822	301	35	asymmetric	asymmetric	ADJ
taxlaw-2822	301	36	information	information	NOUN
taxlaw-2822	301	37	by	by	ADP
taxlaw-2822	301	38	taxpayers	taxpayer	NOUN
taxlaw-2822	301	39	.	.	PUNCT
taxlaw-2822	302	1	in	in	ADP
taxlaw-2822	302	2	that	that	DET
taxlaw-2822	302	3	situation	situation	NOUN
taxlaw-2822	302	4	,	,	PUNCT
taxlaw-2822	302	5	deduction	deduction	NOUN
taxlaw-2822	302	6	of	of	ADP
taxlaw-2822	302	7	losses	loss	NOUN
taxlaw-2822	302	8	could	could	AUX
taxlaw-2822	302	9	be	be	AUX
taxlaw-2822	302	10	disallowed	disallow	VERB
taxlaw-2822	302	11	only	only	ADV
taxlaw-2822	302	12	in	in	ADP
taxlaw-2822	302	13	abusive	abusive	ADJ
taxlaw-2822	302	14	schemes	scheme	NOUN
taxlaw-2822	302	15	,	,	PUNCT
taxlaw-2822	302	16	for	for	ADP
taxlaw-2822	302	17	example	example	NOUN
taxlaw-2822	302	18	when	when	SCONJ
taxlaw-2822	302	19	losses	loss	NOUN
taxlaw-2822	302	20	are	be	AUX
taxlaw-2822	302	21	artificially	artificially	ADV
taxlaw-2822	302	22	created	create	VERB
taxlaw-2822	302	23	in	in	ADP
taxlaw-2822	302	24	the	the	DET
taxlaw-2822	302	25	source	source	NOUN
taxlaw-2822	302	26	-	-	PUNCT
taxlaw-2822	302	27	country	country	NOUN
taxlaw-2822	302	28	and	and	CCONJ
taxlaw-2822	302	29	transferred	transfer	VERB
taxlaw-2822	302	30	to	to	ADP
taxlaw-2822	302	31	the	the	DET
taxlaw-2822	302	32	residencecountry	residencecountry	NOUN
taxlaw-2822	302	33	solely	solely	ADV
taxlaw-2822	302	34	for	for	ADP
taxlaw-2822	302	35	the	the	DET
taxlaw-2822	302	36	purposes	purpose	NOUN
taxlaw-2822	302	37	of	of	ADP
taxlaw-2822	302	38	setting	set	VERB
taxlaw-2822	302	39	them	they	PRON
taxlaw-2822	302	40	off	off	ADP
taxlaw-2822	302	41	with	with	ADP
taxlaw-2822	302	42	corporate	corporate	ADJ
taxlaw-2822	302	43	profits	profit	NOUN
taxlaw-2822	302	44	.	.	PUNCT
taxlaw-2822	303	1	so	so	ADV
taxlaw-2822	303	2	information	information	NOUN
taxlaw-2822	303	3	about	about	ADP
taxlaw-2822	303	4	reciprocal	reciprocal	ADJ
taxlaw-2822	303	5	corporate	corporate	ADJ
taxlaw-2822	303	6	profits	profit	NOUN
taxlaw-2822	303	7	and	and	CCONJ
taxlaw-2822	303	8	losses	loss	NOUN
taxlaw-2822	303	9	is	be	AUX
taxlaw-2822	303	10	highly	highly	ADV
taxlaw-2822	303	11	prized	prize	VERB
taxlaw-2822	303	12	by	by	ADP
taxlaw-2822	303	13	the	the	DET
taxlaw-2822	303	14	actors	actor	NOUN
taxlaw-2822	303	15	of	of	ADP
taxlaw-2822	303	16	the	the	DET
taxlaw-2822	303	17	game	game	NOUN
taxlaw-2822	303	18	(	(	PUNCT
taxlaw-2822	303	19	i.e.	i.e.	X
taxlaw-2822	303	20	residence	residence	NOUN
taxlaw-2822	303	21	and	and	CCONJ
taxlaw-2822	303	22	source	source	NOUN
taxlaw-2822	303	23	countries.)50	countries.)50	NOUN
taxlaw-2822	303	24	in	in	ADP
taxlaw-2822	303	25	this	this	DET
taxlaw-2822	303	26	prisoner	prisoner	NOUN
taxlaw-2822	303	27	’s	’s	PART
taxlaw-2822	303	28	dilemma	dilemma	NOUN
taxlaw-2822	303	29	game	game	NOUN
taxlaw-2822	303	30	payoffs	payoff	NOUN
taxlaw-2822	303	31	are	be	AUX
taxlaw-2822	303	32	established	establish	VERB
taxlaw-2822	303	33	to	to	PART
taxlaw-2822	303	34	reflect	reflect	VERB
taxlaw-2822	303	35	the	the	DET
taxlaw-2822	303	36	value	value	NOUN
taxlaw-2822	303	37	in	in	ADP
taxlaw-2822	303	38	the	the	DET
taxlaw-2822	303	39	residence	residence	NOUN
taxlaw-2822	303	40	and	and	CCONJ
taxlaw-2822	303	41	source	source	NOUN
taxlaw-2822	303	42	country	country	NOUN
taxlaw-2822	303	43	of	of	ADP
taxlaw-2822	303	44	information	information	NOUN
taxlaw-2822	303	45	about	about	ADP
taxlaw-2822	303	46	reciprocal	reciprocal	ADJ
taxlaw-2822	303	47	domestic	domestic	ADJ
taxlaw-2822	303	48	profits	profit	NOUN
taxlaw-2822	303	49	and	and	CCONJ
taxlaw-2822	303	50	losses	loss	NOUN
taxlaw-2822	303	51	and	and	CCONJ
taxlaw-2822	303	52	therefore	therefore	ADV
taxlaw-2822	303	53	are	be	AUX
taxlaw-2822	303	54	determined	determine	VERB
taxlaw-2822	303	55	in	in	ADP
taxlaw-2822	303	56	these	these	DET
taxlaw-2822	303	57	four	four	NUM
taxlaw-2822	303	58	basic	basic	ADJ
taxlaw-2822	303	59	situations	situation	NOUN
taxlaw-2822	303	60	.	.	PUNCT
taxlaw-2822	304	1	49	49	NUM
taxlaw-2822	304	2	baird	baird	PROPN
taxlaw-2822	304	3	,	,	PUNCT
taxlaw-2822	304	4	supra	supra	PROPN
taxlaw-2822	304	5	note	note	PROPN
taxlaw-2822	304	6	14	14	NUM
taxlaw-2822	304	7	,	,	PUNCT
taxlaw-2822	304	8	at	at	ADP
taxlaw-2822	304	9	6	6	NUM
taxlaw-2822	304	10	-	-	SYM
taxlaw-2822	304	11	14	14	NUM
taxlaw-2822	304	12	.	.	PUNCT
taxlaw-2822	304	13	50	50	NUM
taxlaw-2822	305	1	the	the	DET
taxlaw-2822	305	2	oecd	oecd	PROPN
taxlaw-2822	305	3	has	have	AUX
taxlaw-2822	305	4	repeatedly	repeatedly	ADV
taxlaw-2822	305	5	observed	observe	VERB
taxlaw-2822	305	6	how	how	SCONJ
taxlaw-2822	305	7	information	information	NOUN
taxlaw-2822	305	8	is	be	AUX
taxlaw-2822	305	9	relevant	relevant	ADJ
taxlaw-2822	305	10	in	in	ADP
taxlaw-2822	305	11	counteracting	counteract	VERB
taxlaw-2822	305	12	aggressive	aggressive	ADJ
taxlaw-2822	305	13	tax	tax	NOUN
taxlaw-2822	305	14	strategies	strategy	NOUN
taxlaw-2822	305	15	.	.	PUNCT
taxlaw-2822	306	1	see	see	VERB
taxlaw-2822	306	2	,	,	PUNCT
taxlaw-2822	306	3	e.g.	e.g.	ADV
taxlaw-2822	306	4	,	,	PUNCT
taxlaw-2822	306	5	oecd	oecd	PROPN
taxlaw-2822	306	6	,	,	PUNCT
taxlaw-2822	306	7	hybrid	hybrid	ADJ
taxlaw-2822	306	8	mismatch	mismatch	NOUN
taxlaw-2822	306	9	arrangements	arrangement	NOUN
taxlaw-2822	306	10	:	:	PUNCT
taxlaw-2822	306	11	policy	policy	NOUN
taxlaw-2822	306	12	and	and	CCONJ
taxlaw-2822	306	13	compliance	compliance	NOUN
taxlaw-2822	306	14	issues	issue	NOUN
taxlaw-2822	306	15	(	(	PUNCT
taxlaw-2822	306	16	2012	2012	NUM
taxlaw-2822	306	17	)	)	PUNCT
taxlaw-2822	306	18	;	;	PUNCT
taxlaw-2822	306	19	oecd	oecd	PROPN
taxlaw-2822	306	20	,	,	PUNCT
taxlaw-2822	306	21	tackling	tackle	VERB
taxlaw-2822	306	22	aggressive	aggressive	ADJ
taxlaw-2822	306	23	tax	tax	NOUN
taxlaw-2822	306	24	planning	planning	NOUN
taxlaw-2822	306	25	through	through	ADP
taxlaw-2822	306	26	improved	improve	VERB
taxlaw-2822	306	27	transparency	transparency	NOUN
taxlaw-2822	306	28	and	and	CCONJ
taxlaw-2822	306	29	disclosure	disclosure	NOUN
taxlaw-2822	306	30	(	(	PUNCT
taxlaw-2822	306	31	2011	2011	NUM
taxlaw-2822	306	32	)	)	PUNCT
taxlaw-2822	306	33	.	.	PUNCT
taxlaw-2822	307	1	152	152	NUM
taxlaw-2822	307	2	columbia	columbia	PROPN
taxlaw-2822	307	3	journal	journal	PROPN
taxlaw-2822	307	4	of	of	ADP
taxlaw-2822	307	5	tax	tax	NOUN
taxlaw-2822	307	6	law	law	NOUN
taxlaw-2822	308	1	[	[	X
taxlaw-2822	308	2	vol.5:133	vol.5:133	PROPN
taxlaw-2822	308	3			NOUN
taxlaw-2822	308	4	there	there	PRON
taxlaw-2822	308	5	is	be	VERB
taxlaw-2822	308	6	no	no	DET
taxlaw-2822	308	7	exchange	exchange	NOUN
taxlaw-2822	308	8	of	of	ADP
taxlaw-2822	308	9	information	information	NOUN
taxlaw-2822	308	10	about	about	ADP
taxlaw-2822	308	11	reciprocal	reciprocal	ADJ
taxlaw-2822	308	12	corporate	corporate	ADJ
taxlaw-2822	308	13	profits	profit	NOUN
taxlaw-2822	308	14	and	and	CCONJ
taxlaw-2822	308	15	losses	loss	NOUN
taxlaw-2822	308	16	,	,	PUNCT
taxlaw-2822	308	17	the	the	DET
taxlaw-2822	308	18	sourcecountry	sourcecountry	NOUN
taxlaw-2822	308	19	protects	protect	VERB
taxlaw-2822	308	20	it	it	PRON
taxlaw-2822	308	21	own	own	VERB
taxlaw-2822	308	22	tax	tax	NOUN
taxlaw-2822	308	23	base	base	NOUN
taxlaw-2822	308	24	without	without	ADP
taxlaw-2822	308	25	while	while	SCONJ
taxlaw-2822	308	26	the	the	DET
taxlaw-2822	308	27	residencecountry	residencecountry	NOUN
taxlaw-2822	308	28	does	do	AUX
taxlaw-2822	308	29	not	not	PART
taxlaw-2822	308	30	protect	protect	VERB
taxlaw-2822	308	31	its	its	PRON
taxlaw-2822	308	32	own	own	ADJ
taxlaw-2822	308	33	tax	tax	NOUN
taxlaw-2822	308	34	base	base	NOUN
taxlaw-2822	308	35	(	(	PUNCT
taxlaw-2822	308	36	i.e.	i.e.	X
taxlaw-2822	308	37	losses	loss	NOUN
taxlaw-2822	308	38	are	be	AUX
taxlaw-2822	308	39	not	not	PART
taxlaw-2822	308	40	deducted	deduct	VERB
taxlaw-2822	308	41	in	in	ADP
taxlaw-2822	308	42	the	the	DET
taxlaw-2822	308	43	sourcecountry	sourcecountry	NOUN
taxlaw-2822	308	44	but	but	CCONJ
taxlaw-2822	308	45	are	be	AUX
taxlaw-2822	308	46	recognized	recognize	VERB
taxlaw-2822	308	47	in	in	ADP
taxlaw-2822	308	48	the	the	DET
taxlaw-2822	308	49	residence	residence	NOUN
taxlaw-2822	308	50	-	-	PUNCT
taxlaw-2822	308	51	country	country	NOUN
taxlaw-2822	308	52	)	)	PUNCT
taxlaw-2822	308	53	,	,	PUNCT
taxlaw-2822	308	54	the	the	DET
taxlaw-2822	308	55	payoff	payoff	NOUN
taxlaw-2822	308	56	for	for	ADP
taxlaw-2822	308	57	the	the	DET
taxlaw-2822	308	58	source	source	NOUN
taxlaw-2822	308	59	-	-	PUNCT
taxlaw-2822	308	60	country	country	NOUN
taxlaw-2822	308	61	is	be	AUX
taxlaw-2822	308	62	4	4	NUM
taxlaw-2822	308	63	(	(	PUNCT
taxlaw-2822	308	64	and	and	CCONJ
taxlaw-2822	308	65	for	for	SCONJ
taxlaw-2822	308	66	the	the	DET
taxlaw-2822	308	67	residence	residence	NOUN
taxlaw-2822	308	68	-	-	PUNCT
taxlaw-2822	308	69	country	country	NOUN
taxlaw-2822	308	70	is	be	AUX
taxlaw-2822	308	71	0	0	NUM
taxlaw-2822	308	72	)	)	PUNCT
taxlaw-2822	308	73	;	;	PUNCT
taxlaw-2822	308	74			PRON
taxlaw-2822	308	75	there	there	PRON
taxlaw-2822	308	76	is	be	VERB
taxlaw-2822	308	77	exchange	exchange	NOUN
taxlaw-2822	308	78	of	of	ADP
taxlaw-2822	308	79	information	information	NOUN
taxlaw-2822	308	80	about	about	ADP
taxlaw-2822	308	81	reciprocal	reciprocal	ADJ
taxlaw-2822	308	82	corporate	corporate	ADJ
taxlaw-2822	308	83	profits	profit	NOUN
taxlaw-2822	308	84	and	and	CCONJ
taxlaw-2822	308	85	losses	loss	NOUN
taxlaw-2822	308	86	,	,	PUNCT
taxlaw-2822	308	87	and	and	CCONJ
taxlaw-2822	308	88	both	both	DET
taxlaw-2822	308	89	countries	country	NOUN
taxlaw-2822	308	90	do	do	AUX
taxlaw-2822	308	91	not	not	PART
taxlaw-2822	308	92	protect	protect	VERB
taxlaw-2822	308	93	their	their	PRON
taxlaw-2822	308	94	own	own	ADJ
taxlaw-2822	308	95	tax	tax	NOUN
taxlaw-2822	308	96	bases	basis	NOUN
taxlaw-2822	308	97	(	(	PUNCT
taxlaw-2822	308	98	i.e.	i.e.	X
taxlaw-2822	308	99	allow	allow	VERB
taxlaw-2822	308	100	a	a	DET
taxlaw-2822	308	101	cross	cross	ADJ
taxlaw-2822	308	102	-	-	ADJ
taxlaw-2822	308	103	border	border	ADJ
taxlaw-2822	308	104	correlative	correlative	ADJ
taxlaw-2822	308	105	adjustment	adjustment	NOUN
taxlaw-2822	308	106	:	:	PUNCT
taxlaw-2822	308	107	losses	loss	NOUN
taxlaw-2822	308	108	deducted	deduct	VERB
taxlaw-2822	308	109	in	in	ADP
taxlaw-2822	308	110	the	the	DET
taxlaw-2822	308	111	source	source	NOUN
taxlaw-2822	308	112	-	-	PUNCT
taxlaw-2822	308	113	country	country	NOUN
taxlaw-2822	308	114	are	be	AUX
taxlaw-2822	308	115	recognized	recognize	VERB
taxlaw-2822	308	116	in	in	ADP
taxlaw-2822	308	117	the	the	DET
taxlaw-2822	308	118	residence	residence	NOUN
taxlaw-2822	308	119	-	-	PUNCT
taxlaw-2822	308	120	country	country	NOUN
taxlaw-2822	308	121	)	)	PUNCT
taxlaw-2822	308	122	,	,	PUNCT
taxlaw-2822	308	123	the	the	DET
taxlaw-2822	308	124	payoff	payoff	NOUN
taxlaw-2822	308	125	for	for	ADP
taxlaw-2822	308	126	both	both	DET
taxlaw-2822	308	127	countries	country	NOUN
taxlaw-2822	308	128	is	be	AUX
taxlaw-2822	308	129	3	3	NUM
taxlaw-2822	308	130	.	.	PUNCT
taxlaw-2822	308	131			NOUN
taxlaw-2822	309	1	there	there	PRON
taxlaw-2822	309	2	is	be	VERB
taxlaw-2822	309	3	no	no	DET
taxlaw-2822	309	4	exchange	exchange	NOUN
taxlaw-2822	309	5	of	of	ADP
taxlaw-2822	309	6	information	information	NOUN
taxlaw-2822	309	7	about	about	ADP
taxlaw-2822	309	8	reciprocal	reciprocal	ADJ
taxlaw-2822	309	9	corporate	corporate	ADJ
taxlaw-2822	309	10	profits	profit	NOUN
taxlaw-2822	309	11	and	and	CCONJ
taxlaw-2822	309	12	losses	loss	NOUN
taxlaw-2822	309	13	,	,	PUNCT
taxlaw-2822	309	14	and	and	CCONJ
taxlaw-2822	309	15	both	both	DET
taxlaw-2822	309	16	countries	country	NOUN
taxlaw-2822	309	17	do	do	AUX
taxlaw-2822	309	18	not	not	PART
taxlaw-2822	309	19	protect	protect	VERB
taxlaw-2822	309	20	their	their	PRON
taxlaw-2822	309	21	own	own	ADJ
taxlaw-2822	309	22	tax	tax	NOUN
taxlaw-2822	309	23	bases	basis	NOUN
taxlaw-2822	309	24	(	(	PUNCT
taxlaw-2822	309	25	i.e.	i.e.	X
taxlaw-2822	309	26	losses	loss	NOUN
taxlaw-2822	309	27	are	be	AUX
taxlaw-2822	309	28	neither	neither	CCONJ
taxlaw-2822	309	29	deducted	deduct	VERB
taxlaw-2822	309	30	in	in	ADP
taxlaw-2822	309	31	the	the	DET
taxlaw-2822	309	32	source	source	NOUN
taxlaw-2822	309	33	-	-	PUNCT
taxlaw-2822	309	34	country	country	NOUN
taxlaw-2822	309	35	nor	nor	CCONJ
taxlaw-2822	309	36	recognized	recognize	VERB
taxlaw-2822	309	37	in	in	ADP
taxlaw-2822	309	38	the	the	DET
taxlaw-2822	309	39	residence	residence	NOUN
taxlaw-2822	309	40	-	-	PUNCT
taxlaw-2822	309	41	country	country	NOUN
taxlaw-2822	309	42	)	)	PUNCT
taxlaw-2822	309	43	,	,	PUNCT
taxlaw-2822	309	44	the	the	DET
taxlaw-2822	309	45	payoff	payoff	NOUN
taxlaw-2822	309	46	for	for	ADP
taxlaw-2822	309	47	both	both	DET
taxlaw-2822	309	48	countries	country	NOUN
taxlaw-2822	309	49	is	be	AUX
taxlaw-2822	309	50	2	2	NUM
taxlaw-2822	309	51	(	(	PUNCT
taxlaw-2822	309	52	this	this	DET
taxlaw-2822	309	53	payoff	payoff	NOUN
taxlaw-2822	309	54	is	be	AUX
taxlaw-2822	309	55	lower	low	ADJ
taxlaw-2822	309	56	than	than	ADP
taxlaw-2822	309	57	3	3	NUM
taxlaw-2822	309	58	because	because	SCONJ
taxlaw-2822	309	59	there	there	PRON
taxlaw-2822	309	60	is	be	VERB
taxlaw-2822	309	61	no	no	DET
taxlaw-2822	309	62	correlative	correlative	ADJ
taxlaw-2822	309	63	adjustment	adjustment	NOUN
taxlaw-2822	309	64	)	)	PUNCT
taxlaw-2822	309	65	;	;	PUNCT
taxlaw-2822	309	66			PRON
taxlaw-2822	309	67	there	there	PRON
taxlaw-2822	309	68	is	be	VERB
taxlaw-2822	309	69	no	no	DET
taxlaw-2822	309	70	exchange	exchange	NOUN
taxlaw-2822	309	71	of	of	ADP
taxlaw-2822	309	72	information	information	NOUN
taxlaw-2822	309	73	about	about	ADP
taxlaw-2822	309	74	reciprocal	reciprocal	ADJ
taxlaw-2822	309	75	corporate	corporate	ADJ
taxlaw-2822	309	76	profits	profit	NOUN
taxlaw-2822	309	77	and	and	CCONJ
taxlaw-2822	309	78	losses	loss	NOUN
taxlaw-2822	309	79	,	,	PUNCT
taxlaw-2822	309	80	the	the	DET
taxlaw-2822	309	81	source	source	NOUN
taxlaw-2822	309	82	-	-	PUNCT
taxlaw-2822	309	83	country	country	NOUN
taxlaw-2822	309	84	does	do	AUX
taxlaw-2822	309	85	not	not	PART
taxlaw-2822	309	86	protect	protect	VERB
taxlaw-2822	309	87	its	its	PRON
taxlaw-2822	309	88	own	own	ADJ
taxlaw-2822	309	89	tax	tax	NOUN
taxlaw-2822	309	90	base	base	NOUN
taxlaw-2822	309	91	while	while	SCONJ
taxlaw-2822	309	92	the	the	DET
taxlaw-2822	309	93	residencecountry	residencecountry	NOUN
taxlaw-2822	309	94	country	country	NOUN
taxlaw-2822	309	95	protects	protect	VERB
taxlaw-2822	309	96	it	it	PRON
taxlaw-2822	309	97	own	own	VERB
taxlaw-2822	309	98	tax	tax	NOUN
taxlaw-2822	309	99	base	base	NOUN
taxlaw-2822	309	100	(	(	PUNCT
taxlaw-2822	309	101	i.e.	i.e.	X
taxlaw-2822	309	102	losses	loss	NOUN
taxlaw-2822	309	103	are	be	AUX
taxlaw-2822	309	104	deducted	deduct	VERB
taxlaw-2822	309	105	in	in	ADP
taxlaw-2822	309	106	the	the	DET
taxlaw-2822	309	107	source	source	NOUN
taxlaw-2822	309	108	-	-	PUNCT
taxlaw-2822	309	109	country	country	NOUN
taxlaw-2822	309	110	but	but	CCONJ
taxlaw-2822	309	111	are	be	AUX
taxlaw-2822	309	112	not	not	PART
taxlaw-2822	309	113	recognized	recognize	VERB
taxlaw-2822	309	114	in	in	ADP
taxlaw-2822	309	115	the	the	DET
taxlaw-2822	309	116	residence	residence	NOUN
taxlaw-2822	309	117	-	-	PUNCT
taxlaw-2822	309	118	country	country	NOUN
taxlaw-2822	309	119	)	)	PUNCT
taxlaw-2822	309	120	,	,	PUNCT
taxlaw-2822	309	121	the	the	DET
taxlaw-2822	309	122	payoff	payoff	NOUN
taxlaw-2822	309	123	for	for	ADP
taxlaw-2822	309	124	the	the	DET
taxlaw-2822	309	125	residence	residence	NOUN
taxlaw-2822	309	126	-country	-country	PROPN
taxlaw-2822	309	127	is	be	AUX
taxlaw-2822	309	128	0	0	NUM
taxlaw-2822	309	129	(	(	PUNCT
taxlaw-2822	309	130	and	and	CCONJ
taxlaw-2822	309	131	for	for	ADP
taxlaw-2822	309	132	the	the	DET
taxlaw-2822	309	133	source	source	NOUN
taxlaw-2822	309	134	-	-	PUNCT
taxlaw-2822	309	135	country	country	NOUN
taxlaw-2822	309	136	is	be	AUX
taxlaw-2822	309	137	4	4	NUM
taxlaw-2822	309	138	)	)	PUNCT
taxlaw-2822	309	139	.	.	PUNCT
taxlaw-2822	310	1	table	table	NOUN
taxlaw-2822	310	2	3	3	NUM
taxlaw-2822	310	3	depicts	depict	VERB
taxlaw-2822	310	4	a	a	DET
taxlaw-2822	310	5	prisoner	prisoner	NOUN
taxlaw-2822	310	6	’s	’s	PART
taxlaw-2822	310	7	dilemma	dilemma	NOUN
taxlaw-2822	310	8	situation	situation	NOUN
taxlaw-2822	310	9	in	in	ADP
taxlaw-2822	310	10	which	which	PRON
taxlaw-2822	310	11	each	each	DET
taxlaw-2822	310	12	agent	agent	NOUN
taxlaw-2822	310	13	unilaterally	unilaterally	ADV
taxlaw-2822	310	14	evaluates	evaluate	VERB
taxlaw-2822	310	15	its	its	PRON
taxlaw-2822	310	16	possible	possible	ADJ
taxlaw-2822	310	17	actions	action	NOUN
taxlaw-2822	310	18	by	by	ADP
taxlaw-2822	310	19	comparing	compare	VERB
taxlaw-2822	310	20	the	the	DET
taxlaw-2822	310	21	payoffs	payoff	NOUN
taxlaw-2822	310	22	in	in	ADP
taxlaw-2822	310	23	each	each	DET
taxlaw-2822	310	24	column	column	NOUN
taxlaw-2822	310	25	,	,	PUNCT
taxlaw-2822	310	26	since	since	SCONJ
taxlaw-2822	310	27	this	this	PRON
taxlaw-2822	310	28	shows	show	VERB
taxlaw-2822	310	29	each	each	DET
taxlaw-2822	310	30	agent	agent	NOUN
taxlaw-2822	310	31	which	which	DET
taxlaw-2822	310	32	action	action	NOUN
taxlaw-2822	310	33	is	be	AUX
taxlaw-2822	310	34	preferable	preferable	ADJ
taxlaw-2822	310	35	for	for	ADP
taxlaw-2822	310	36	each	each	DET
taxlaw-2822	310	37	possible	possible	ADJ
taxlaw-2822	310	38	action	action	NOUN
taxlaw-2822	310	39	by	by	ADP
taxlaw-2822	310	40	the	the	DET
taxlaw-2822	310	41	other	other	ADJ
taxlaw-2822	310	42	agent	agent	NOUN
taxlaw-2822	310	43	.	.	PUNCT
taxlaw-2822	311	1	both	both	DET
taxlaw-2822	311	2	countries	country	NOUN
taxlaw-2822	311	3	adopt	adopt	VERB
taxlaw-2822	311	4	group	group	NOUN
taxlaw-2822	311	5	relief	relief	NOUN
taxlaw-2822	311	6	residence	residence	NOUN
taxlaw-2822	311	7	-	-	PUNCT
taxlaw-2822	311	8	country	country	NOUN
taxlaw-2822	311	9	protects	protect	VERB
taxlaw-2822	311	10	tax	tax	NOUN
taxlaw-2822	311	11	-	-	PUNCT
taxlaw-2822	311	12	base	base	NOUN
taxlaw-2822	311	13	foreign	foreign	ADJ
taxlaw-2822	311	14	losses	loss	NOUN
taxlaw-2822	311	15	not	not	PART
taxlaw-2822	311	16	recognized	recognize	VERB
taxlaw-2822	311	17	by	by	ADP
taxlaw-2822	311	18	the	the	DET
taxlaw-2822	311	19	recipient	recipient	NOUN
taxlaw-2822	311	20	residence	residence	NOUN
taxlaw-2822	311	21	-	-	PUNCT
taxlaw-2822	311	22	country	country	NOUN
taxlaw-2822	311	23	does	do	AUX
taxlaw-2822	311	24	not	not	PART
taxlaw-2822	311	25	protect	protect	VERB
taxlaw-2822	311	26	tax	tax	NOUN
taxlaw-2822	311	27	-	-	PUNCT
taxlaw-2822	311	28	base	base	NOUN
taxlaw-2822	311	29	foreign	foreign	ADJ
taxlaw-2822	311	30	losses	loss	NOUN
taxlaw-2822	311	31	recognized	recognize	VERB
taxlaw-2822	311	32	by	by	ADP
taxlaw-2822	311	33	the	the	DET
taxlaw-2822	311	34	recipient	recipient	NOUN
taxlaw-2822	311	35	source	source	NOUN
taxlaw-2822	311	36	-	-	PUNCT
taxlaw-2822	311	37	country	country	NOUN
taxlaw-2822	311	38	protects	protect	VERB
taxlaw-2822	311	39	taxbase	taxbase	VERB
taxlaw-2822	311	40	domestic	domestic	ADJ
taxlaw-2822	311	41	losses	loss	NOUN
taxlaw-2822	311	42	not	not	PART
taxlaw-2822	311	43	deductible	deductible	ADJ
taxlaw-2822	311	44	by	by	ADP
taxlaw-2822	311	45	the	the	DET
taxlaw-2822	311	46	transferor	transferor	NOUN
taxlaw-2822	311	47	a	a	DET
taxlaw-2822	311	48	2	2	NUM
taxlaw-2822	311	49	,	,	PUNCT
taxlaw-2822	311	50	2	2	NUM
taxlaw-2822	311	51	b	b	SYM
taxlaw-2822	311	52	4	4	NUM
taxlaw-2822	311	53	,	,	PUNCT
taxlaw-2822	311	54	0	0	NUM
taxlaw-2822	311	55	source	source	NOUN
taxlaw-2822	311	56	-	-	PUNCT
taxlaw-2822	311	57	country	country	NOUN
taxlaw-2822	311	58	does	do	AUX
taxlaw-2822	311	59	not	not	PART
taxlaw-2822	311	60	protect	protect	VERB
taxlaw-2822	311	61	taxbase	taxbase	NOUN
taxlaw-2822	311	62	domestic	domestic	ADJ
taxlaw-2822	311	63	losses	loss	NOUN
taxlaw-2822	311	64	deductible	deductible	ADJ
taxlaw-2822	311	65	by	by	ADP
taxlaw-2822	311	66	the	the	DET
taxlaw-2822	311	67	transferor	transferor	NOUN
taxlaw-2822	311	68	c	c	NOUN
taxlaw-2822	311	69	0	0	NUM
taxlaw-2822	311	70	,	,	PUNCT
taxlaw-2822	311	71	4	4	NUM
taxlaw-2822	311	72	d	d	NOUN
taxlaw-2822	311	73	3	3	NUM
taxlaw-2822	311	74	,	,	PUNCT
taxlaw-2822	311	75	3	3	NUM
taxlaw-2822	311	76	2014	2014	NUM
taxlaw-2822	311	77	]	]	PUNCT
taxlaw-2822	311	78	the	the	DET
taxlaw-2822	311	79	use	use	NOUN
taxlaw-2822	311	80	of	of	ADP
taxlaw-2822	311	81	cross	cross	ADJ
taxlaw-2822	311	82	-	-	ADJ
taxlaw-2822	311	83	border	border	ADJ
taxlaw-2822	311	84	corporate	corporate	ADJ
taxlaw-2822	311	85	profits	profit	NOUN
taxlaw-2822	311	86	and	and	CCONJ
taxlaw-2822	311	87	losses	loss	NOUN
taxlaw-2822	311	88	153	153	NUM
taxlaw-2822	311	89	an	an	DET
taxlaw-2822	311	90	example	example	NOUN
taxlaw-2822	311	91	of	of	ADP
taxlaw-2822	311	92	a	a	DET
taxlaw-2822	311	93	prisoner	prisoner	NOUN
taxlaw-2822	311	94	's	's	PART
taxlaw-2822	311	95	dilemma	dilemma	NOUN
taxlaw-2822	311	96	game	game	NOUN
taxlaw-2822	311	97	in	in	ADP
taxlaw-2822	311	98	respect	respect	NOUN
taxlaw-2822	311	99	to	to	ADP
taxlaw-2822	311	100	cross	cross	ADJ
taxlaw-2822	311	101	-	-	ADJ
taxlaw-2822	311	102	border	border	ADJ
taxlaw-2822	311	103	losses	loss	NOUN
taxlaw-2822	311	104	(	(	PUNCT
taxlaw-2822	311	105	table	table	NOUN
taxlaw-2822	311	106	3	3	NUM
taxlaw-2822	311	107	)	)	PUNCT
taxlaw-2822	311	108	let	let	VERB
taxlaw-2822	311	109	us	we	PRON
taxlaw-2822	311	110	start	start	VERB
taxlaw-2822	311	111	with	with	ADP
taxlaw-2822	311	112	the	the	DET
taxlaw-2822	311	113	two	two	NUM
taxlaw-2822	311	114	situations	situation	NOUN
taxlaw-2822	311	115	that	that	PRON
taxlaw-2822	311	116	give	give	VERB
taxlaw-2822	311	117	the	the	DET
taxlaw-2822	311	118	highest	high	ADJ
taxlaw-2822	311	119	or	or	CCONJ
taxlaw-2822	311	120	lower	low	ADJ
taxlaw-2822	311	121	unilateral	unilateral	ADJ
taxlaw-2822	311	122	payoff	payoff	NOUN
taxlaw-2822	311	123	(	(	PUNCT
taxlaw-2822	311	124	cell	cell	NOUN
taxlaw-2822	311	125	b	b	PROPN
taxlaw-2822	311	126	and	and	CCONJ
taxlaw-2822	311	127	c	c	NOUN
taxlaw-2822	311	128	)	)	PUNCT
taxlaw-2822	311	129	.	.	PUNCT
taxlaw-2822	312	1	in	in	ADP
taxlaw-2822	312	2	these	these	DET
taxlaw-2822	312	3	two	two	NUM
taxlaw-2822	312	4	situations	situation	NOUN
taxlaw-2822	312	5	there	there	PRON
taxlaw-2822	312	6	is	be	VERB
taxlaw-2822	312	7	no	no	DET
taxlaw-2822	312	8	exchange	exchange	NOUN
taxlaw-2822	312	9	of	of	ADP
taxlaw-2822	312	10	information	information	NOUN
taxlaw-2822	312	11	about	about	ADP
taxlaw-2822	312	12	reciprocal	reciprocal	ADJ
taxlaw-2822	312	13	corporate	corporate	ADJ
taxlaw-2822	312	14	profits	profit	NOUN
taxlaw-2822	312	15	and	and	CCONJ
taxlaw-2822	312	16	losses	loss	NOUN
taxlaw-2822	312	17	.	.	PUNCT
taxlaw-2822	313	1	in	in	ADP
taxlaw-2822	313	2	cell	cell	NOUN
taxlaw-2822	313	3	b	b	PROPN
taxlaw-2822	313	4	,	,	PUNCT
taxlaw-2822	313	5	the	the	DET
taxlaw-2822	313	6	source	source	NOUN
taxlaw-2822	313	7	-	-	PUNCT
taxlaw-2822	313	8	country	country	NOUN
taxlaw-2822	313	9	does	do	AUX
taxlaw-2822	313	10	not	not	PART
taxlaw-2822	313	11	recognize	recognize	VERB
taxlaw-2822	313	12	the	the	DET
taxlaw-2822	313	13	deduction	deduction	NOUN
taxlaw-2822	313	14	of	of	ADP
taxlaw-2822	313	15	the	the	DET
taxlaw-2822	313	16	losses	loss	NOUN
taxlaw-2822	313	17	of	of	ADP
taxlaw-2822	313	18	domestic	domestic	ADJ
taxlaw-2822	313	19	affiliated	affiliated	ADJ
taxlaw-2822	313	20	companies	company	NOUN
taxlaw-2822	313	21	,	,	PUNCT
taxlaw-2822	313	22	but	but	CCONJ
taxlaw-2822	313	23	those	those	DET
taxlaw-2822	313	24	losses	loss	NOUN
taxlaw-2822	313	25	,	,	PUNCT
taxlaw-2822	313	26	after	after	ADP
taxlaw-2822	313	27	transfer	transfer	NOUN
taxlaw-2822	313	28	to	to	ADP
taxlaw-2822	313	29	the	the	DET
taxlaw-2822	313	30	recipient	recipient	NOUN
taxlaw-2822	313	31	,	,	PUNCT
taxlaw-2822	313	32	are	be	AUX
taxlaw-2822	313	33	recognized	recognize	VERB
taxlaw-2822	313	34	in	in	ADP
taxlaw-2822	313	35	the	the	DET
taxlaw-2822	313	36	residence	residence	NOUN
taxlaw-2822	313	37	-	-	PUNCT
taxlaw-2822	313	38	country	country	NOUN
taxlaw-2822	313	39	.	.	PUNCT
taxlaw-2822	314	1	in	in	ADP
taxlaw-2822	314	2	this	this	DET
taxlaw-2822	314	3	interaction	interaction	NOUN
taxlaw-2822	314	4	the	the	DET
taxlaw-2822	314	5	source	source	NOUN
taxlaw-2822	314	6	-	-	PUNCT
taxlaw-2822	314	7	country	country	NOUN
taxlaw-2822	314	8	fully	fully	ADV
taxlaw-2822	314	9	protects	protect	VERB
taxlaw-2822	314	10	its	its	PRON
taxlaw-2822	314	11	tax	tax	NOUN
taxlaw-2822	314	12	base	base	NOUN
taxlaw-2822	314	13	by	by	ADP
taxlaw-2822	314	14	not	not	PART
taxlaw-2822	314	15	recognizing	recognize	VERB
taxlaw-2822	314	16	the	the	DET
taxlaw-2822	314	17	outflow	outflow	NOUN
taxlaw-2822	314	18	of	of	ADP
taxlaw-2822	314	19	domestic	domestic	ADJ
taxlaw-2822	314	20	losses	loss	NOUN
taxlaw-2822	314	21	(	(	PUNCT
taxlaw-2822	314	22	payoff	payoff	NOUN
taxlaw-2822	314	23	:	:	PUNCT
taxlaw-2822	314	24	4	4	NUM
taxlaw-2822	314	25	.	.	PUNCT
taxlaw-2822	314	26	)	)	PUNCT
taxlaw-2822	315	1	the	the	DET
taxlaw-2822	315	2	residence	residence	NOUN
taxlaw-2822	315	3	-	-	PUNCT
taxlaw-2822	315	4	country	country	NOUN
taxlaw-2822	315	5	does	do	AUX
taxlaw-2822	315	6	not	not	PART
taxlaw-2822	315	7	protect	protect	VERB
taxlaw-2822	315	8	its	its	PRON
taxlaw-2822	315	9	tax	tax	NOUN
taxlaw-2822	315	10	base	base	NOUN
taxlaw-2822	315	11	at	at	ADV
taxlaw-2822	315	12	all	all	ADV
taxlaw-2822	315	13	;	;	PUNCT
taxlaw-2822	315	14	the	the	DET
taxlaw-2822	315	15	inflow	inflow	NOUN
taxlaw-2822	315	16	of	of	ADP
taxlaw-2822	315	17	foreign	foreign	ADJ
taxlaw-2822	315	18	losses	loss	NOUN
taxlaw-2822	315	19	is	be	AUX
taxlaw-2822	315	20	not	not	PART
taxlaw-2822	315	21	limited	limit	VERB
taxlaw-2822	315	22	because	because	SCONJ
taxlaw-2822	315	23	the	the	DET
taxlaw-2822	315	24	losses	loss	NOUN
taxlaw-2822	315	25	are	be	AUX
taxlaw-2822	315	26	recognized	recognize	VERB
taxlaw-2822	315	27	in	in	ADP
taxlaw-2822	315	28	the	the	DET
taxlaw-2822	315	29	residence	residence	NOUN
taxlaw-2822	315	30	-	-	PUNCT
taxlaw-2822	315	31	country	country	NOUN
taxlaw-2822	315	32	(	(	PUNCT
taxlaw-2822	315	33	payoff	payoff	NOUN
taxlaw-2822	315	34	:	:	PUNCT
taxlaw-2822	315	35	0	0	NUM
taxlaw-2822	315	36	.	.	NUM
taxlaw-2822	315	37	)	)	PUNCT
taxlaw-2822	316	1	this	this	DET
taxlaw-2822	316	2	interaction	interaction	NOUN
taxlaw-2822	316	3	is	be	AUX
taxlaw-2822	316	4	favorable	favorable	ADJ
taxlaw-2822	316	5	only	only	ADV
taxlaw-2822	316	6	for	for	ADP
taxlaw-2822	316	7	the	the	DET
taxlaw-2822	316	8	source	source	NOUN
taxlaw-2822	316	9	-	-	PUNCT
taxlaw-2822	316	10	country	country	NOUN
taxlaw-2822	316	11	when	when	SCONJ
taxlaw-2822	316	12	it	it	PRON
taxlaw-2822	316	13	acts	act	VERB
taxlaw-2822	316	14	in	in	ADP
taxlaw-2822	316	15	such	such	DET
taxlaw-2822	316	16	a	a	DET
taxlaw-2822	316	17	capacity	capacity	NOUN
taxlaw-2822	316	18	with	with	ADP
taxlaw-2822	316	19	a	a	DET
taxlaw-2822	316	20	payoff	payoff	NOUN
taxlaw-2822	316	21	of	of	ADP
taxlaw-2822	316	22	4	4	NUM
taxlaw-2822	316	23	(	(	PUNCT
taxlaw-2822	316	24	but	but	CCONJ
taxlaw-2822	316	25	when	when	SCONJ
taxlaw-2822	316	26	that	that	DET
taxlaw-2822	316	27	country	country	NOUN
taxlaw-2822	316	28	acts	act	VERB
taxlaw-2822	316	29	as	as	ADP
taxlaw-2822	316	30	a	a	DET
taxlaw-2822	316	31	residence	residence	NOUN
taxlaw-2822	316	32	country	country	NOUN
taxlaw-2822	316	33	it	it	PRON
taxlaw-2822	316	34	will	will	AUX
taxlaw-2822	316	35	get	get	VERB
taxlaw-2822	316	36	a	a	DET
taxlaw-2822	316	37	payoff	payoff	NOUN
taxlaw-2822	316	38	of	of	ADP
taxlaw-2822	316	39	0	0	NUM
taxlaw-2822	316	40	.	.	PUNCT
taxlaw-2822	316	41	)	)	PUNCT
taxlaw-2822	317	1	by	by	ADP
taxlaw-2822	317	2	contrast	contrast	NOUN
taxlaw-2822	317	3	,	,	PUNCT
taxlaw-2822	317	4	in	in	ADP
taxlaw-2822	317	5	cell	cell	NOUN
taxlaw-2822	317	6	c	c	NOUN
taxlaw-2822	317	7	,	,	PUNCT
taxlaw-2822	317	8	the	the	DET
taxlaw-2822	317	9	residence	residence	NOUN
taxlaw-2822	317	10	-	-	PUNCT
taxlaw-2822	317	11	country	country	NOUN
taxlaw-2822	317	12	does	do	AUX
taxlaw-2822	317	13	not	not	PART
taxlaw-2822	317	14	recognize	recognize	VERB
taxlaw-2822	317	15	the	the	DET
taxlaw-2822	317	16	receipt	receipt	NOUN
taxlaw-2822	317	17	of	of	ADP
taxlaw-2822	317	18	transferred	transfer	VERB
taxlaw-2822	317	19	losses	loss	NOUN
taxlaw-2822	317	20	of	of	ADP
taxlaw-2822	317	21	a	a	DET
taxlaw-2822	317	22	foreign	foreign	ADJ
taxlaw-2822	317	23	affiliated	affiliated	ADJ
taxlaw-2822	317	24	company	company	NOUN
taxlaw-2822	317	25	,	,	PUNCT
taxlaw-2822	317	26	but	but	CCONJ
taxlaw-2822	317	27	those	those	DET
taxlaw-2822	317	28	losses	loss	NOUN
taxlaw-2822	317	29	are	be	AUX
taxlaw-2822	317	30	deductible	deductible	ADJ
taxlaw-2822	317	31	by	by	ADP
taxlaw-2822	317	32	the	the	DET
taxlaw-2822	317	33	transferor	transferor	NOUN
taxlaw-2822	317	34	in	in	ADP
taxlaw-2822	317	35	the	the	DET
taxlaw-2822	317	36	source	source	NOUN
taxlaw-2822	317	37	-	-	NOUN
taxlaw-2822	317	38	country	country	NOUN
taxlaw-2822	317	39	.	.	PUNCT
taxlaw-2822	318	1	in	in	ADP
taxlaw-2822	318	2	this	this	DET
taxlaw-2822	318	3	interaction	interaction	NOUN
taxlaw-2822	318	4	the	the	DET
taxlaw-2822	318	5	source	source	NOUN
taxlaw-2822	318	6	-	-	PUNCT
taxlaw-2822	318	7	country	country	NOUN
taxlaw-2822	318	8	does	do	AUX
taxlaw-2822	318	9	not	not	PART
taxlaw-2822	318	10	protect	protect	VERB
taxlaw-2822	318	11	its	its	PRON
taxlaw-2822	318	12	tax	tax	NOUN
taxlaw-2822	318	13	base	base	NOUN
taxlaw-2822	318	14	at	at	ADV
taxlaw-2822	318	15	all	all	ADV
taxlaw-2822	318	16	because	because	SCONJ
taxlaw-2822	318	17	the	the	DET
taxlaw-2822	318	18	outflow	outflow	NOUN
taxlaw-2822	318	19	of	of	ADP
taxlaw-2822	318	20	foreign	foreign	ADJ
taxlaw-2822	318	21	losses	loss	NOUN
taxlaw-2822	318	22	is	be	AUX
taxlaw-2822	318	23	not	not	PART
taxlaw-2822	318	24	limited	limit	VERB
taxlaw-2822	318	25	,	,	PUNCT
taxlaw-2822	318	26	as	as	SCONJ
taxlaw-2822	318	27	the	the	DET
taxlaw-2822	318	28	losses	loss	NOUN
taxlaw-2822	318	29	are	be	AUX
taxlaw-2822	318	30	deductible	deductible	ADJ
taxlaw-2822	318	31	in	in	ADP
taxlaw-2822	318	32	the	the	DET
taxlaw-2822	318	33	source	source	NOUN
taxlaw-2822	318	34	-	-	PUNCT
taxlaw-2822	318	35	country	country	NOUN
taxlaw-2822	318	36	(	(	PUNCT
taxlaw-2822	318	37	minimum	minimum	NOUN
taxlaw-2822	318	38	payoff	payoff	NOUN
taxlaw-2822	318	39	:	:	PUNCT
taxlaw-2822	318	40	0	0	NUM
taxlaw-2822	318	41	.	.	NUM
taxlaw-2822	318	42	)	)	PUNCT
taxlaw-2822	319	1	the	the	DET
taxlaw-2822	319	2	residencecountry	residencecountry	NOUN
taxlaw-2822	319	3	fully	fully	ADV
taxlaw-2822	319	4	protects	protect	VERB
taxlaw-2822	319	5	its	its	PRON
taxlaw-2822	319	6	tax	tax	NOUN
taxlaw-2822	319	7	base	base	NOUN
taxlaw-2822	319	8	by	by	ADP
taxlaw-2822	319	9	not	not	PART
taxlaw-2822	319	10	recognizing	recognize	VERB
taxlaw-2822	319	11	the	the	DET
taxlaw-2822	319	12	inflow	inflow	NOUN
taxlaw-2822	319	13	of	of	ADP
taxlaw-2822	319	14	foreign	foreign	ADJ
taxlaw-2822	319	15	losses	loss	NOUN
taxlaw-2822	319	16	(	(	PUNCT
taxlaw-2822	319	17	maximum	maximum	ADJ
taxlaw-2822	319	18	payoff	payoff	NOUN
taxlaw-2822	319	19	:	:	PUNCT
taxlaw-2822	319	20	4	4	NUM
taxlaw-2822	319	21	.	.	PUNCT
taxlaw-2822	319	22	)	)	PUNCT
taxlaw-2822	320	1	this	this	DET
taxlaw-2822	320	2	interaction	interaction	NOUN
taxlaw-2822	320	3	is	be	AUX
taxlaw-2822	320	4	favorable	favorable	ADJ
taxlaw-2822	320	5	only	only	ADV
taxlaw-2822	320	6	for	for	ADP
taxlaw-2822	320	7	the	the	DET
taxlaw-2822	320	8	residence	residence	NOUN
taxlaw-2822	320	9	-	-	PUNCT
taxlaw-2822	320	10	country	country	NOUN
taxlaw-2822	320	11	when	when	SCONJ
taxlaw-2822	320	12	it	it	PRON
taxlaw-2822	320	13	acts	act	VERB
taxlaw-2822	320	14	in	in	ADP
taxlaw-2822	320	15	such	such	DET
taxlaw-2822	320	16	a	a	DET
taxlaw-2822	320	17	capacity	capacity	NOUN
taxlaw-2822	320	18	with	with	ADP
taxlaw-2822	320	19	a	a	DET
taxlaw-2822	320	20	payoff	payoff	NOUN
taxlaw-2822	320	21	of	of	ADP
taxlaw-2822	320	22	4	4	NUM
taxlaw-2822	320	23	(	(	PUNCT
taxlaw-2822	320	24	but	but	CCONJ
taxlaw-2822	320	25	when	when	SCONJ
taxlaw-2822	320	26	that	that	DET
taxlaw-2822	320	27	country	country	NOUN
taxlaw-2822	320	28	acts	act	VERB
taxlaw-2822	320	29	as	as	ADP
taxlaw-2822	320	30	a	a	DET
taxlaw-2822	320	31	sourcecountry	sourcecountry	NOUN
taxlaw-2822	320	32	it	it	PRON
taxlaw-2822	320	33	will	will	AUX
taxlaw-2822	320	34	get	get	VERB
taxlaw-2822	320	35	a	a	DET
taxlaw-2822	320	36	payoff	payoff	NOUN
taxlaw-2822	320	37	of	of	ADP
taxlaw-2822	320	38	0	0	NUM
taxlaw-2822	320	39	.	.	PUNCT
taxlaw-2822	320	40	)	)	PUNCT
taxlaw-2822	321	1	let	let	VERB
taxlaw-2822	321	2	us	we	PRON
taxlaw-2822	321	3	now	now	ADV
taxlaw-2822	321	4	look	look	VERB
taxlaw-2822	321	5	at	at	ADP
taxlaw-2822	321	6	two	two	NUM
taxlaw-2822	321	7	intermediate	intermediate	ADJ
taxlaw-2822	321	8	situations	situation	NOUN
taxlaw-2822	321	9	(	(	PUNCT
taxlaw-2822	321	10	cell	cell	NOUN
taxlaw-2822	321	11	a	a	NOUN
taxlaw-2822	321	12	and	and	CCONJ
taxlaw-2822	321	13	d.	d.	PROPN
taxlaw-2822	321	14	)	)	PUNCT
taxlaw-2822	321	15	in	in	ADP
taxlaw-2822	321	16	cell	cell	NOUN
taxlaw-2822	321	17	a	a	NOUN
taxlaw-2822	321	18	,	,	PUNCT
taxlaw-2822	321	19	neither	neither	CCONJ
taxlaw-2822	321	20	the	the	DET
taxlaw-2822	321	21	residence	residence	NOUN
taxlaw-2822	321	22	-	-	PUNCT
taxlaw-2822	321	23	country	country	NOUN
taxlaw-2822	321	24	nor	nor	CCONJ
taxlaw-2822	321	25	the	the	DET
taxlaw-2822	321	26	source	source	NOUN
taxlaw-2822	321	27	-	-	PUNCT
taxlaw-2822	321	28	country	country	NOUN
taxlaw-2822	321	29	allows	allow	VERB
taxlaw-2822	321	30	,	,	PUNCT
taxlaw-2822	321	31	respectively	respectively	ADV
taxlaw-2822	321	32	,	,	PUNCT
taxlaw-2822	321	33	the	the	DET
taxlaw-2822	321	34	deduction	deduction	NOUN
taxlaw-2822	321	35	(	(	PUNCT
taxlaw-2822	321	36	by	by	ADP
taxlaw-2822	321	37	the	the	DET
taxlaw-2822	321	38	transferor	transferor	NOUN
taxlaw-2822	321	39	)	)	PUNCT
taxlaw-2822	321	40	and	and	CCONJ
taxlaw-2822	321	41	the	the	DET
taxlaw-2822	321	42	recognition	recognition	NOUN
taxlaw-2822	321	43	(	(	PUNCT
taxlaw-2822	321	44	by	by	ADP
taxlaw-2822	321	45	the	the	DET
taxlaw-2822	321	46	recipient	recipient	NOUN
taxlaw-2822	321	47	)	)	PUNCT
taxlaw-2822	321	48	of	of	ADP
taxlaw-2822	321	49	losses	loss	NOUN
taxlaw-2822	321	50	.	.	PUNCT
taxlaw-2822	322	1	in	in	ADP
taxlaw-2822	322	2	this	this	DET
taxlaw-2822	322	3	interaction	interaction	NOUN
taxlaw-2822	322	4	the	the	DET
taxlaw-2822	322	5	sourcecountry	sourcecountry	NOUN
taxlaw-2822	322	6	protects	protect	VERB
taxlaw-2822	322	7	its	its	PRON
taxlaw-2822	322	8	tax	tax	NOUN
taxlaw-2822	322	9	base	base	NOUN
taxlaw-2822	322	10	because	because	SCONJ
taxlaw-2822	322	11	the	the	DET
taxlaw-2822	322	12	losses	loss	NOUN
taxlaw-2822	322	13	are	be	AUX
taxlaw-2822	322	14	not	not	PART
taxlaw-2822	322	15	deductible	deductible	ADJ
taxlaw-2822	322	16	in	in	ADP
taxlaw-2822	322	17	the	the	DET
taxlaw-2822	322	18	source	source	NOUN
taxlaw-2822	322	19	-	-	PUNCT
taxlaw-2822	322	20	country	country	NOUN
taxlaw-2822	322	21	(	(	PUNCT
taxlaw-2822	322	22	payoff	payoff	NOUN
taxlaw-2822	322	23	:	:	PUNCT
taxlaw-2822	322	24	2	2	NUM
taxlaw-2822	322	25	)	)	PUNCT
taxlaw-2822	322	26	,	,	PUNCT
taxlaw-2822	322	27	and	and	CCONJ
taxlaw-2822	322	28	the	the	DET
taxlaw-2822	322	29	residence	residence	NOUN
taxlaw-2822	322	30	-	-	PUNCT
taxlaw-2822	322	31	country	country	NOUN
taxlaw-2822	322	32	protects	protect	VERB
taxlaw-2822	322	33	its	its	PRON
taxlaw-2822	322	34	tax	tax	NOUN
taxlaw-2822	322	35	base	base	NOUN
taxlaw-2822	322	36	by	by	ADP
taxlaw-2822	322	37	not	not	PART
taxlaw-2822	322	38	recognizing	recognize	VERB
taxlaw-2822	322	39	the	the	DET
taxlaw-2822	322	40	inflow	inflow	NOUN
taxlaw-2822	322	41	of	of	ADP
taxlaw-2822	322	42	foreign	foreign	ADJ
taxlaw-2822	322	43	losses	loss	NOUN
taxlaw-2822	322	44	(	(	PUNCT
taxlaw-2822	322	45	payoff	payoff	NOUN
taxlaw-2822	322	46	:	:	PUNCT
taxlaw-2822	322	47	2	2	NUM
taxlaw-2822	322	48	.	.	PUNCT
taxlaw-2822	322	49	)	)	PUNCT
taxlaw-2822	323	1	this	this	PRON
taxlaw-2822	323	2	is	be	AUX
taxlaw-2822	323	3	not	not	PART
taxlaw-2822	323	4	a	a	DET
taxlaw-2822	323	5	correlative	correlative	ADJ
taxlaw-2822	323	6	adjustment	adjustment	NOUN
taxlaw-2822	323	7	because	because	SCONJ
taxlaw-2822	323	8	,	,	PUNCT
taxlaw-2822	323	9	in	in	ADP
taxlaw-2822	323	10	light	light	NOUN
taxlaw-2822	323	11	of	of	ADP
taxlaw-2822	323	12	the	the	DET
taxlaw-2822	323	13	fact	fact	NOUN
taxlaw-2822	323	14	that	that	SCONJ
taxlaw-2822	323	15	there	there	PRON
taxlaw-2822	323	16	is	be	VERB
taxlaw-2822	323	17	no	no	DET
taxlaw-2822	323	18	exchange	exchange	NOUN
taxlaw-2822	323	19	of	of	ADP
taxlaw-2822	323	20	information	information	NOUN
taxlaw-2822	323	21	about	about	ADP
taxlaw-2822	323	22	reciprocal	reciprocal	ADJ
taxlaw-2822	323	23	corporate	corporate	ADJ
taxlaw-2822	323	24	profits	profit	NOUN
taxlaw-2822	323	25	and	and	CCONJ
taxlaw-2822	323	26	losses	loss	NOUN
taxlaw-2822	323	27	,	,	PUNCT
taxlaw-2822	323	28	both	both	DET
taxlaw-2822	323	29	countries	country	NOUN
taxlaw-2822	323	30	renounce	renounce	VERB
taxlaw-2822	323	31	to	to	PART
taxlaw-2822	323	32	apply	apply	VERB
taxlaw-2822	323	33	the	the	DET
taxlaw-2822	323	34	group	group	NOUN
taxlaw-2822	323	35	relief	relief	NOUN
taxlaw-2822	323	36	based	base	VERB
taxlaw-2822	323	37	on	on	ADP
taxlaw-2822	323	38	deduction	deduction	NOUN
taxlaw-2822	323	39	/	/	SYM
taxlaw-2822	323	40	recognition	recognition	NOUN
taxlaw-2822	323	41	of	of	ADP
taxlaw-2822	323	42	losses	loss	NOUN
taxlaw-2822	323	43	.	.	PUNCT
taxlaw-2822	324	1	finally	finally	ADV
taxlaw-2822	324	2	,	,	PUNCT
taxlaw-2822	324	3	cell	cell	NOUN
taxlaw-2822	324	4	d	d	NOUN
taxlaw-2822	324	5	represents	represent	VERB
taxlaw-2822	324	6	the	the	DET
taxlaw-2822	324	7	interaction	interaction	NOUN
taxlaw-2822	324	8	in	in	ADP
taxlaw-2822	324	9	which	which	PRON
taxlaw-2822	324	10	both	both	DET
taxlaw-2822	324	11	countries	country	NOUN
taxlaw-2822	324	12	cooperate	cooperate	VERB
taxlaw-2822	324	13	and	and	CCONJ
taxlaw-2822	324	14	exchange	exchange	VERB
taxlaw-2822	324	15	information	information	NOUN
taxlaw-2822	324	16	on	on	ADP
taxlaw-2822	324	17	reciprocal	reciprocal	ADJ
taxlaw-2822	324	18	corporate	corporate	ADJ
taxlaw-2822	324	19	profits	profit	NOUN
taxlaw-2822	324	20	and	and	CCONJ
taxlaw-2822	324	21	losses	loss	NOUN
taxlaw-2822	324	22	thereby	thereby	ADV
taxlaw-2822	324	23	eliminating	eliminate	VERB
taxlaw-2822	324	24	information	information	NOUN
taxlaw-2822	324	25	asymmetries	asymmetry	NOUN
taxlaw-2822	324	26	.	.	PUNCT
taxlaw-2822	325	1	this	this	PRON
taxlaw-2822	325	2	relies	rely	VERB
taxlaw-2822	325	3	on	on	ADP
taxlaw-2822	325	4	the	the	DET
taxlaw-2822	325	5	assumption	assumption	NOUN
taxlaw-2822	325	6	that	that	SCONJ
taxlaw-2822	325	7	each	each	DET
taxlaw-2822	325	8	country	country	NOUN
taxlaw-2822	325	9	can	can	AUX
taxlaw-2822	325	10	be	be	AUX
taxlaw-2822	325	11	at	at	ADP
taxlaw-2822	325	12	times	time	NOUN
taxlaw-2822	325	13	a	a	DET
taxlaw-2822	325	14	residence	residence	NOUN
taxlaw-2822	325	15	or	or	CCONJ
taxlaw-2822	325	16	a	a	DET
taxlaw-2822	325	17	source	source	NOUN
taxlaw-2822	325	18	country	country	NOUN
taxlaw-2822	325	19	,	,	PUNCT
taxlaw-2822	325	20	so	so	SCONJ
taxlaw-2822	325	21	that	that	SCONJ
taxlaw-2822	325	22	each	each	DET
taxlaw-2822	325	23	country	country	NOUN
taxlaw-2822	325	24	has	have	VERB
taxlaw-2822	325	25	an	an	DET
taxlaw-2822	325	26	incentive	incentive	NOUN
taxlaw-2822	325	27	to	to	PART
taxlaw-2822	325	28	exchange	exchange	VERB
taxlaw-2822	325	29	information	information	NOUN
taxlaw-2822	325	30	to	to	PART
taxlaw-2822	325	31	better	well	ADV
taxlaw-2822	325	32	protect	protect	VERB
taxlaw-2822	325	33	its	its	PRON
taxlaw-2822	325	34	own	own	ADJ
taxlaw-2822	325	35	interests	interest	NOUN
taxlaw-2822	325	36	in	in	ADP
taxlaw-2822	325	37	all	all	DET
taxlaw-2822	325	38	cases	case	NOUN
taxlaw-2822	325	39	(	(	PUNCT
taxlaw-2822	325	40	i.e.	i.e.	X
taxlaw-2822	325	41	when	when	SCONJ
taxlaw-2822	325	42	it	it	PRON
taxlaw-2822	325	43	acts	act	VERB
taxlaw-2822	325	44	as	as	ADP
taxlaw-2822	325	45	a	a	DET
taxlaw-2822	325	46	residencecountry	residencecountry	NOUN
taxlaw-2822	325	47	and	and	CCONJ
taxlaw-2822	325	48	when	when	SCONJ
taxlaw-2822	325	49	it	it	PRON
taxlaw-2822	325	50	acts	act	VERB
taxlaw-2822	325	51	as	as	ADP
taxlaw-2822	325	52	a	a	DET
taxlaw-2822	325	53	source	source	NOUN
taxlaw-2822	325	54	-	-	NOUN
taxlaw-2822	325	55	country	country	NOUN
taxlaw-2822	325	56	.	.	PUNCT
taxlaw-2822	325	57	)	)	PUNCT
taxlaw-2822	326	1	as	as	ADP
taxlaw-2822	326	2	a	a	DET
taxlaw-2822	326	3	result	result	NOUN
taxlaw-2822	326	4	,	,	PUNCT
taxlaw-2822	326	5	the	the	DET
taxlaw-2822	326	6	residence	residence	NOUN
taxlaw-2822	326	7	-	-	PUNCT
taxlaw-2822	326	8	country	country	NOUN
taxlaw-2822	326	9	and	and	CCONJ
taxlaw-2822	326	10	source	source	NOUN
taxlaw-2822	326	11	-	-	PUNCT
taxlaw-2822	326	12	country	country	NOUN
taxlaw-2822	326	13	allow	allow	VERB
taxlaw-2822	326	14	,	,	PUNCT
taxlaw-2822	326	15	respectively	respectively	ADV
taxlaw-2822	326	16	,	,	PUNCT
taxlaw-2822	326	17	the	the	DET
taxlaw-2822	326	18	deduction	deduction	NOUN
taxlaw-2822	326	19	(	(	PUNCT
taxlaw-2822	326	20	by	by	ADP
taxlaw-2822	326	21	the	the	DET
taxlaw-2822	326	22	transferor	transferor	NOUN
taxlaw-2822	326	23	)	)	PUNCT
taxlaw-2822	326	24	and	and	CCONJ
taxlaw-2822	326	25	the	the	DET
taxlaw-2822	326	26	recognition	recognition	NOUN
taxlaw-2822	326	27	(	(	PUNCT
taxlaw-2822	326	28	by	by	ADP
taxlaw-2822	326	29	the	the	DET
taxlaw-2822	326	30	recipient	recipient	NOUN
taxlaw-2822	326	31	)	)	PUNCT
taxlaw-2822	326	32	of	of	ADP
taxlaw-2822	326	33	losses	loss	NOUN
taxlaw-2822	326	34	.	.	PUNCT
taxlaw-2822	327	1	in	in	ADP
taxlaw-2822	327	2	this	this	DET
taxlaw-2822	327	3	interaction	interaction	NOUN
taxlaw-2822	327	4	the	the	DET
taxlaw-2822	327	5	source	source	NOUN
taxlaw-2822	327	6	-	-	PUNCT
taxlaw-2822	327	7	country	country	NOUN
taxlaw-2822	327	8	does	do	AUX
taxlaw-2822	327	9	not	not	PART
taxlaw-2822	327	10	protect	protect	VERB
taxlaw-2822	327	11	its	its	PRON
taxlaw-2822	327	12	tax	tax	NOUN
taxlaw-2822	327	13	base	base	NOUN
taxlaw-2822	327	14	because	because	SCONJ
taxlaw-2822	327	15	the	the	DET
taxlaw-2822	327	16	losses	loss	NOUN
taxlaw-2822	327	17	are	be	AUX
taxlaw-2822	327	18	deductible	deductible	ADJ
taxlaw-2822	327	19	in	in	ADP
taxlaw-2822	327	20	the	the	DET
taxlaw-2822	327	21	source	source	NOUN
taxlaw-2822	327	22	-	-	PUNCT
taxlaw-2822	327	23	country	country	NOUN
taxlaw-2822	327	24	,	,	PUNCT
taxlaw-2822	327	25	but	but	CCONJ
taxlaw-2822	327	26	also	also	ADV
taxlaw-2822	327	27	the	the	DET
taxlaw-2822	327	28	residencecountry	residencecountry	NOUN
taxlaw-2822	327	29	does	do	AUX
taxlaw-2822	327	30	not	not	PART
taxlaw-2822	327	31	protect	protect	VERB
taxlaw-2822	327	32	its	its	PRON
taxlaw-2822	327	33	tax	tax	NOUN
taxlaw-2822	327	34	base	base	NOUN
taxlaw-2822	327	35	because	because	SCONJ
taxlaw-2822	327	36	it	it	PRON
taxlaw-2822	327	37	recognizes	recognize	VERB
taxlaw-2822	327	38	the	the	DET
taxlaw-2822	327	39	inflow	inflow	NOUN
taxlaw-2822	327	40	of	of	ADP
taxlaw-2822	327	41	foreign	foreign	ADJ
taxlaw-2822	327	42	losses	loss	NOUN
taxlaw-2822	327	43	,	,	PUNCT
taxlaw-2822	327	44	and	and	CCONJ
taxlaw-2822	327	45	there	there	PRON
taxlaw-2822	327	46	is	be	VERB
taxlaw-2822	327	47	exchange	exchange	NOUN
taxlaw-2822	327	48	of	of	ADP
taxlaw-2822	327	49	information	information	NOUN
taxlaw-2822	327	50	about	about	ADP
taxlaw-2822	327	51	reciprocal	reciprocal	ADJ
taxlaw-2822	327	52	corporate	corporate	ADJ
taxlaw-2822	327	53	profits	profit	NOUN
taxlaw-2822	327	54	and	and	CCONJ
taxlaw-2822	327	55	losses	loss	NOUN
taxlaw-2822	327	56	.	.	PUNCT
taxlaw-2822	328	1	this	this	DET
taxlaw-2822	328	2	interaction	interaction	NOUN
taxlaw-2822	328	3	ensures	ensure	VERB
taxlaw-2822	328	4	an	an	DET
taxlaw-2822	328	5	intermediate	intermediate	ADJ
taxlaw-2822	328	6	payoff	payoff	NOUN
taxlaw-2822	328	7	of	of	ADP
taxlaw-2822	328	8	3	3	NUM
taxlaw-2822	328	9	for	for	ADP
taxlaw-2822	328	10	both	both	DET
taxlaw-2822	328	11	countries	country	NOUN
taxlaw-2822	328	12	.	.	PUNCT
taxlaw-2822	329	1	the	the	DET
taxlaw-2822	329	2	payoff	payoff	NOUN
taxlaw-2822	329	3	is	be	AUX
taxlaw-2822	329	4	higher	high	ADJ
taxlaw-2822	329	5	than	than	ADP
taxlaw-2822	329	6	that	that	PRON
taxlaw-2822	329	7	of	of	ADP
taxlaw-2822	329	8	the	the	DET
taxlaw-2822	329	9	interaction	interaction	NOUN
taxlaw-2822	329	10	of	of	ADP
taxlaw-2822	329	11	cell	cell	NOUN
taxlaw-2822	329	12	a	a	PRON
taxlaw-2822	329	13	(	(	PUNCT
taxlaw-2822	329	14	in	in	ADP
taxlaw-2822	329	15	which	which	PRON
taxlaw-2822	329	16	the	the	DET
taxlaw-2822	329	17	individual	individual	ADJ
taxlaw-2822	329	18	payoff	payoff	NOUN
taxlaw-2822	329	19	was	be	AUX
taxlaw-2822	329	20	2	2	NUM
taxlaw-2822	329	21	for	for	ADP
taxlaw-2822	329	22	each	each	DET
taxlaw-2822	329	23	agent	agent	NOUN
taxlaw-2822	329	24	)	)	PUNCT
taxlaw-2822	329	25	because	because	SCONJ
taxlaw-2822	329	26	,	,	PUNCT
taxlaw-2822	329	27	in	in	ADP
taxlaw-2822	329	28	light	light	NOUN
taxlaw-2822	329	29	of	of	ADP
taxlaw-2822	329	30	the	the	DET
taxlaw-2822	329	31	fact	fact	NOUN
taxlaw-2822	329	32	that	that	SCONJ
taxlaw-2822	329	33	the	the	DET
taxlaw-2822	329	34	two	two	NUM
taxlaw-2822	329	35	countries	country	NOUN
taxlaw-2822	329	36	fully	fully	ADV
taxlaw-2822	329	37	exchange	exchange	VERB
taxlaw-2822	329	38	information	information	NOUN
taxlaw-2822	329	39	on	on	ADP
taxlaw-2822	329	40	reciprocal	reciprocal	ADJ
taxlaw-2822	329	41	corporate	corporate	ADJ
taxlaw-2822	329	42	profits	profit	NOUN
taxlaw-2822	329	43	and	and	CCONJ
taxlaw-2822	329	44	losses	loss	NOUN
taxlaw-2822	329	45	,	,	PUNCT
taxlaw-2822	329	46	there	there	PRON
taxlaw-2822	329	47	is	be	VERB
taxlaw-2822	329	48	a	a	DET
taxlaw-2822	329	49	correlative	correlative	ADJ
taxlaw-2822	329	50	adjustment	adjustment	NOUN
taxlaw-2822	329	51	(	(	PUNCT
taxlaw-2822	329	52	i.e.	i.e.	X
taxlaw-2822	329	53	group	group	NOUN
taxlaw-2822	329	54	relief	relief	NOUN
taxlaw-2822	329	55	)	)	PUNCT
taxlaw-2822	329	56	in	in	ADP
taxlaw-2822	329	57	a	a	DET
taxlaw-2822	329	58	cross	cross	ADJ
taxlaw-2822	329	59	-	-	ADJ
taxlaw-2822	329	60	border	border	ADJ
taxlaw-2822	329	61	situation	situation	NOUN
taxlaw-2822	329	62	combined	combine	VERB
taxlaw-2822	329	63	with	with	ADP
taxlaw-2822	329	64	cooperation	cooperation	NOUN
taxlaw-2822	329	65	in	in	ADP
taxlaw-2822	329	66	enforcement	enforcement	NOUN
taxlaw-2822	329	67	.	.	PUNCT
taxlaw-2822	330	1	154	154	NUM
taxlaw-2822	330	2	columbia	columbia	PROPN
taxlaw-2822	330	3	journal	journal	PROPN
taxlaw-2822	330	4	of	of	ADP
taxlaw-2822	330	5	tax	tax	NOUN
taxlaw-2822	330	6	law	law	NOUN
taxlaw-2822	331	1	[	[	X
taxlaw-2822	331	2	vol.5:133	vol.5:133	PROPN
taxlaw-2822	331	3	in	in	ADP
taxlaw-2822	331	4	the	the	DET
taxlaw-2822	331	5	prisoner	prisoner	NOUN
taxlaw-2822	331	6	’s	’s	PART
taxlaw-2822	331	7	dilemma	dilemma	NOUN
taxlaw-2822	331	8	described	describe	VERB
taxlaw-2822	331	9	at	at	ADP
taxlaw-2822	331	10	table	table	NOUN
taxlaw-2822	331	11	3	3	NUM
taxlaw-2822	331	12	,	,	PUNCT
taxlaw-2822	331	13	the	the	DET
taxlaw-2822	331	14	best	good	ADJ
taxlaw-2822	331	15	unilateral	unilateral	ADJ
taxlaw-2822	331	16	strategy	strategy	NOUN
taxlaw-2822	331	17	is	be	AUX
taxlaw-2822	331	18	defined	define	VERB
taxlaw-2822	331	19	for	for	ADP
taxlaw-2822	331	20	each	each	DET
taxlaw-2822	331	21	country	country	NOUN
taxlaw-2822	331	22	by	by	ADP
taxlaw-2822	331	23	looking	look	VERB
taxlaw-2822	331	24	at	at	ADP
taxlaw-2822	331	25	the	the	DET
taxlaw-2822	331	26	payoffs	payoff	NOUN
taxlaw-2822	331	27	.	.	PUNCT
taxlaw-2822	332	1	let	let	VERB
taxlaw-2822	332	2	us	we	PRON
taxlaw-2822	332	3	start	start	VERB
taxlaw-2822	332	4	with	with	ADP
taxlaw-2822	332	5	the	the	DET
taxlaw-2822	332	6	source	source	NOUN
taxlaw-2822	332	7	-	-	NOUN
taxlaw-2822	332	8	country	country	NOUN
taxlaw-2822	332	9	.	.	PUNCT
taxlaw-2822	333	1	if	if	SCONJ
taxlaw-2822	333	2	the	the	DET
taxlaw-2822	333	3	residence	residence	NOUN
taxlaw-2822	333	4	-	-	PUNCT
taxlaw-2822	333	5	country	country	NOUN
taxlaw-2822	333	6	does	do	AUX
taxlaw-2822	333	7	not	not	PART
taxlaw-2822	333	8	recognize	recognize	VERB
taxlaw-2822	333	9	foreign	foreign	ADJ
taxlaw-2822	333	10	losses	loss	NOUN
taxlaw-2822	333	11	for	for	ADP
taxlaw-2822	333	12	the	the	DET
taxlaw-2822	333	13	recipient	recipient	NOUN
taxlaw-2822	333	14	,	,	PUNCT
taxlaw-2822	333	15	then	then	ADV
taxlaw-2822	333	16	the	the	DET
taxlaw-2822	333	17	source	source	NOUN
taxlaw-2822	333	18	-	-	PUNCT
taxlaw-2822	333	19	country	country	NOUN
taxlaw-2822	333	20	gets	get	VERB
taxlaw-2822	333	21	a	a	DET
taxlaw-2822	333	22	payoff	payoff	NOUN
taxlaw-2822	333	23	of	of	ADP
taxlaw-2822	333	24	2	2	NUM
taxlaw-2822	333	25	by	by	ADP
taxlaw-2822	333	26	not	not	PART
taxlaw-2822	333	27	allowing	allow	VERB
taxlaw-2822	333	28	the	the	DET
taxlaw-2822	333	29	deduction	deduction	NOUN
taxlaw-2822	333	30	of	of	ADP
taxlaw-2822	333	31	losses	loss	NOUN
taxlaw-2822	333	32	by	by	ADP
taxlaw-2822	333	33	the	the	DET
taxlaw-2822	333	34	transferor	transferor	NOUN
taxlaw-2822	333	35	(	(	PUNCT
taxlaw-2822	333	36	cell	cell	NOUN
taxlaw-2822	333	37	a	a	NOUN
taxlaw-2822	333	38	)	)	PUNCT
taxlaw-2822	333	39	,	,	PUNCT
taxlaw-2822	333	40	and	and	CCONJ
taxlaw-2822	333	41	a	a	DET
taxlaw-2822	333	42	payoff	payoff	NOUN
taxlaw-2822	333	43	of	of	ADP
taxlaw-2822	333	44	0	0	NUM
taxlaw-2822	333	45	by	by	ADP
taxlaw-2822	333	46	allowing	allow	VERB
taxlaw-2822	333	47	the	the	DET
taxlaw-2822	333	48	deduction	deduction	NOUN
taxlaw-2822	333	49	of	of	ADP
taxlaw-2822	333	50	losses	loss	NOUN
taxlaw-2822	333	51	by	by	ADP
taxlaw-2822	333	52	the	the	DET
taxlaw-2822	333	53	transferor	transferor	NOUN
taxlaw-2822	333	54	(	(	PUNCT
taxlaw-2822	333	55	cell	cell	NOUN
taxlaw-2822	333	56	c	c	NOUN
taxlaw-2822	333	57	)	)	PUNCT
taxlaw-2822	333	58	.	.	PUNCT
taxlaw-2822	334	1	by	by	ADP
taxlaw-2822	334	2	contrast	contrast	NOUN
taxlaw-2822	334	3	,	,	PUNCT
taxlaw-2822	334	4	if	if	SCONJ
taxlaw-2822	334	5	the	the	DET
taxlaw-2822	334	6	residence	residence	NOUN
taxlaw-2822	334	7	-	-	PUNCT
taxlaw-2822	334	8	country	country	NOUN
taxlaw-2822	334	9	recognizes	recognize	VERB
taxlaw-2822	334	10	foreign	foreign	ADJ
taxlaw-2822	334	11	losses	loss	NOUN
taxlaw-2822	334	12	for	for	ADP
taxlaw-2822	334	13	the	the	DET
taxlaw-2822	334	14	recipient	recipient	NOUN
taxlaw-2822	334	15	,	,	PUNCT
taxlaw-2822	334	16	then	then	ADV
taxlaw-2822	334	17	the	the	DET
taxlaw-2822	334	18	source	source	NOUN
taxlaw-2822	334	19	-	-	PUNCT
taxlaw-2822	334	20	country	country	NOUN
taxlaw-2822	334	21	gets	get	VERB
taxlaw-2822	334	22	a	a	DET
taxlaw-2822	334	23	payoff	payoff	NOUN
taxlaw-2822	334	24	of	of	ADP
taxlaw-2822	334	25	4	4	NUM
taxlaw-2822	334	26	by	by	ADP
taxlaw-2822	334	27	not	not	PART
taxlaw-2822	334	28	allowing	allow	VERB
taxlaw-2822	334	29	the	the	DET
taxlaw-2822	334	30	deduction	deduction	NOUN
taxlaw-2822	334	31	of	of	ADP
taxlaw-2822	334	32	losses	loss	NOUN
taxlaw-2822	334	33	by	by	ADP
taxlaw-2822	334	34	the	the	DET
taxlaw-2822	334	35	transferor	transferor	NOUN
taxlaw-2822	334	36	(	(	PUNCT
taxlaw-2822	334	37	cell	cell	NOUN
taxlaw-2822	334	38	b	b	NOUN
taxlaw-2822	334	39	)	)	PUNCT
taxlaw-2822	334	40	,	,	PUNCT
taxlaw-2822	334	41	and	and	CCONJ
taxlaw-2822	334	42	a	a	DET
taxlaw-2822	334	43	payoff	payoff	NOUN
taxlaw-2822	334	44	of	of	ADP
taxlaw-2822	334	45	3	3	NUM
taxlaw-2822	334	46	by	by	ADP
taxlaw-2822	334	47	allowing	allow	VERB
taxlaw-2822	334	48	the	the	DET
taxlaw-2822	334	49	deduction	deduction	NOUN
taxlaw-2822	334	50	of	of	ADP
taxlaw-2822	334	51	losses	loss	NOUN
taxlaw-2822	334	52	by	by	ADP
taxlaw-2822	334	53	the	the	DET
taxlaw-2822	334	54	transferor	transferor	NOUN
taxlaw-2822	334	55	(	(	PUNCT
taxlaw-2822	334	56	cell	cell	NOUN
taxlaw-2822	334	57	d	d	NOUN
taxlaw-2822	334	58	)	)	PUNCT
taxlaw-2822	334	59	.	.	PUNCT
taxlaw-2822	335	1	therefore	therefore	ADV
taxlaw-2822	335	2	the	the	DET
taxlaw-2822	335	3	source	source	NOUN
taxlaw-2822	335	4	-	-	PUNCT
taxlaw-2822	335	5	country	country	NOUN
taxlaw-2822	335	6	is	be	AUX
taxlaw-2822	335	7	better	well	ADJ
taxlaw-2822	335	8	off	off	ADP
taxlaw-2822	335	9	not	not	PART
taxlaw-2822	335	10	allowing	allow	VERB
taxlaw-2822	335	11	the	the	DET
taxlaw-2822	335	12	deduction	deduction	NOUN
taxlaw-2822	335	13	of	of	ADP
taxlaw-2822	335	14	losses	loss	NOUN
taxlaw-2822	335	15	by	by	ADP
taxlaw-2822	335	16	the	the	DET
taxlaw-2822	335	17	transferor	transferor	NOUN
taxlaw-2822	335	18	regardless	regardless	ADV
taxlaw-2822	335	19	of	of	ADP
taxlaw-2822	335	20	what	what	PRON
taxlaw-2822	335	21	the	the	DET
taxlaw-2822	335	22	residence	residence	NOUN
taxlaw-2822	335	23	-	-	PUNCT
taxlaw-2822	335	24	country	country	NOUN
taxlaw-2822	335	25	does	do	AUX
taxlaw-2822	335	26	.	.	PUNCT
taxlaw-2822	336	1	the	the	DET
taxlaw-2822	336	2	residence	residence	NOUN
taxlaw-2822	336	3	-	-	PUNCT
taxlaw-2822	336	4	country	country	NOUN
taxlaw-2822	336	5	,	,	PUNCT
taxlaw-2822	336	6	meanwhile	meanwhile	ADV
taxlaw-2822	336	7	,	,	PUNCT
taxlaw-2822	336	8	evaluates	evaluate	VERB
taxlaw-2822	336	9	its	its	PRON
taxlaw-2822	336	10	actions	action	NOUN
taxlaw-2822	336	11	by	by	ADP
taxlaw-2822	336	12	comparing	compare	VERB
taxlaw-2822	336	13	its	its	PRON
taxlaw-2822	336	14	own	own	ADJ
taxlaw-2822	336	15	payoffs	payoff	NOUN
taxlaw-2822	336	16	in	in	ADP
taxlaw-2822	336	17	each	each	DET
taxlaw-2822	336	18	row	row	NOUN
taxlaw-2822	336	19	.	.	PUNCT
taxlaw-2822	337	1	the	the	DET
taxlaw-2822	337	2	residence	residence	NOUN
taxlaw-2822	337	3	-	-	PUNCT
taxlaw-2822	337	4	country	country	NOUN
taxlaw-2822	337	5	comes	come	VERB
taxlaw-2822	337	6	to	to	ADP
taxlaw-2822	337	7	the	the	DET
taxlaw-2822	337	8	same	same	ADJ
taxlaw-2822	337	9	conclusion	conclusion	NOUN
taxlaw-2822	337	10	that	that	SCONJ
taxlaw-2822	337	11	the	the	DET
taxlaw-2822	337	12	source	source	NOUN
taxlaw-2822	337	13	-	-	PUNCT
taxlaw-2822	337	14	country	country	NOUN
taxlaw-2822	337	15	does	do	AUX
taxlaw-2822	337	16	,	,	PUNCT
taxlaw-2822	337	17	i.e.	i.e.	X
taxlaw-2822	337	18	that	that	SCONJ
taxlaw-2822	337	19	it	it	PRON
taxlaw-2822	337	20	is	be	AUX
taxlaw-2822	337	21	better	well	ADJ
taxlaw-2822	337	22	off	off	ADP
taxlaw-2822	337	23	not	not	PART
taxlaw-2822	337	24	recognizing	recognize	VERB
taxlaw-2822	337	25	the	the	DET
taxlaw-2822	337	26	losses	loss	NOUN
taxlaw-2822	337	27	(	(	PUNCT
taxlaw-2822	337	28	coming	come	VERB
taxlaw-2822	337	29	from	from	ADP
taxlaw-2822	337	30	the	the	DET
taxlaw-2822	337	31	foreign	foreign	ADJ
taxlaw-2822	337	32	transferor	transferor	NOUN
taxlaw-2822	337	33	)	)	PUNCT
taxlaw-2822	337	34	in	in	ADP
taxlaw-2822	337	35	the	the	DET
taxlaw-2822	337	36	hands	hand	NOUN
taxlaw-2822	337	37	of	of	ADP
taxlaw-2822	337	38	the	the	DET
taxlaw-2822	337	39	recipient	recipient	NOUN
taxlaw-2822	337	40	,	,	PUNCT
taxlaw-2822	337	41	regardless	regardless	ADV
taxlaw-2822	337	42	of	of	ADP
taxlaw-2822	337	43	what	what	PRON
taxlaw-2822	337	44	the	the	DET
taxlaw-2822	337	45	source	source	NOUN
taxlaw-2822	337	46	-	-	PUNCT
taxlaw-2822	337	47	country	country	NOUN
taxlaw-2822	337	48	does	do	AUX
taxlaw-2822	337	49	.	.	PUNCT
taxlaw-2822	338	1	wherever	wherever	SCONJ
taxlaw-2822	338	2	one	one	NUM
taxlaw-2822	338	3	strategy	strategy	NOUN
taxlaw-2822	338	4	of	of	ADP
taxlaw-2822	338	5	an	an	DET
taxlaw-2822	338	6	agent	agent	NOUN
taxlaw-2822	338	7	is	be	AUX
taxlaw-2822	338	8	superior	superior	ADJ
taxlaw-2822	338	9	to	to	ADP
taxlaw-2822	338	10	another	another	DET
taxlaw-2822	338	11	strategy	strategy	NOUN
taxlaw-2822	338	12	against	against	ADP
taxlaw-2822	338	13	every	every	DET
taxlaw-2822	338	14	possible	possible	ADJ
taxlaw-2822	338	15	strategy	strategy	NOUN
taxlaw-2822	338	16	available	available	ADJ
taxlaw-2822	338	17	to	to	ADP
taxlaw-2822	338	18	the	the	DET
taxlaw-2822	338	19	opponent	opponent	NOUN
taxlaw-2822	338	20	,	,	PUNCT
taxlaw-2822	338	21	the	the	DET
taxlaw-2822	338	22	first	first	ADJ
taxlaw-2822	338	23	strategy	strategy	NOUN
taxlaw-2822	338	24	strictly	strictly	ADV
taxlaw-2822	338	25	dominates	dominate	VERB
taxlaw-2822	338	26	the	the	DET
taxlaw-2822	338	27	second	second	ADJ
taxlaw-2822	338	28	one	one	NUM
taxlaw-2822	338	29	.	.	PUNCT
taxlaw-2822	339	1	the	the	DET
taxlaw-2822	339	2	unilateral	unilateral	ADJ
taxlaw-2822	339	3	strategies	strategy	NOUN
taxlaw-2822	339	4	that	that	PRON
taxlaw-2822	339	5	intersect	intersect	VERB
taxlaw-2822	339	6	at	at	ADP
taxlaw-2822	339	7	cell	cell	NOUN
taxlaw-2822	339	8	a	a	PRON
taxlaw-2822	339	9	(	(	PUNCT
taxlaw-2822	339	10	not	not	PART
taxlaw-2822	339	11	allowing	allow	VERB
taxlaw-2822	339	12	the	the	DET
taxlaw-2822	339	13	deduction	deduction	NOUN
taxlaw-2822	339	14	of	of	ADP
taxlaw-2822	339	15	losses	loss	NOUN
taxlaw-2822	339	16	by	by	ADP
taxlaw-2822	339	17	the	the	DET
taxlaw-2822	339	18	transferor	transferor	NOUN
taxlaw-2822	339	19	in	in	ADP
taxlaw-2822	339	20	the	the	DET
taxlaw-2822	339	21	source	source	NOUN
taxlaw-2822	339	22	-	-	PUNCT
taxlaw-2822	339	23	country	country	NOUN
taxlaw-2822	339	24	;	;	PUNCT
taxlaw-2822	339	25	not	not	PART
taxlaw-2822	339	26	recognizing	recognize	VERB
taxlaw-2822	339	27	the	the	DET
taxlaw-2822	339	28	foreign	foreign	ADJ
taxlaw-2822	339	29	losses	loss	NOUN
taxlaw-2822	339	30	for	for	ADP
taxlaw-2822	339	31	the	the	DET
taxlaw-2822	339	32	recipient	recipient	NOUN
taxlaw-2822	339	33	in	in	ADP
taxlaw-2822	339	34	the	the	DET
taxlaw-2822	339	35	residence	residence	NOUN
taxlaw-2822	339	36	-	-	PUNCT
taxlaw-2822	339	37	country	country	NOUN
taxlaw-2822	339	38	)	)	PUNCT
taxlaw-2822	339	39	strictly	strictly	ADV
taxlaw-2822	339	40	dominate	dominate	VERB
taxlaw-2822	339	41	the	the	DET
taxlaw-2822	339	42	other	other	ADJ
taxlaw-2822	339	43	strategy	strategy	NOUN
taxlaw-2822	339	44	available	available	ADJ
taxlaw-2822	339	45	to	to	ADP
taxlaw-2822	339	46	each	each	DET
taxlaw-2822	339	47	player	player	NOUN
taxlaw-2822	339	48	.	.	PUNCT
taxlaw-2822	340	1	the	the	DET
taxlaw-2822	340	2	strategies	strategy	NOUN
taxlaw-2822	340	3	of	of	ADP
taxlaw-2822	340	4	the	the	DET
taxlaw-2822	340	5	source	source	NOUN
taxlaw-2822	340	6	-	-	PUNCT
taxlaw-2822	340	7	country	country	NOUN
taxlaw-2822	340	8	and	and	CCONJ
taxlaw-2822	340	9	the	the	DET
taxlaw-2822	340	10	residence	residence	NOUN
taxlaw-2822	340	11	-	-	PUNCT
taxlaw-2822	340	12	country	country	NOUN
taxlaw-2822	340	13	in	in	ADP
taxlaw-2822	340	14	cell	cell	NOUN
taxlaw-2822	340	15	a	a	PRON
taxlaw-2822	340	16	are	be	AUX
taxlaw-2822	340	17	therefore	therefore	ADV
taxlaw-2822	340	18	dominant	dominant	ADJ
taxlaw-2822	340	19	strategies	strategy	NOUN
taxlaw-2822	340	20	from	from	ADP
taxlaw-2822	340	21	an	an	DET
taxlaw-2822	340	22	unilateral	unilateral	ADJ
taxlaw-2822	340	23	standpoint	standpoint	NOUN
taxlaw-2822	340	24	.	.	PUNCT
taxlaw-2822	341	1	both	both	DET
taxlaw-2822	341	2	agents	agent	NOUN
taxlaw-2822	341	3	know	know	VERB
taxlaw-2822	341	4	this	this	PRON
taxlaw-2822	341	5	about	about	ADP
taxlaw-2822	341	6	each	each	DET
taxlaw-2822	341	7	other	other	ADJ
taxlaw-2822	341	8	,	,	PUNCT
taxlaw-2822	341	9	and	and	CCONJ
taxlaw-2822	341	10	thus	thus	ADV
taxlaw-2822	341	11	there	there	PRON
taxlaw-2822	341	12	is	be	VERB
taxlaw-2822	341	13	no	no	DET
taxlaw-2822	341	14	temptation	temptation	NOUN
taxlaw-2822	341	15	to	to	PART
taxlaw-2822	341	16	depart	depart	VERB
taxlaw-2822	341	17	from	from	ADP
taxlaw-2822	341	18	these	these	DET
taxlaw-2822	341	19	strategies	strategy	NOUN
taxlaw-2822	341	20	,	,	PUNCT
taxlaw-2822	341	21	with	with	ADP
taxlaw-2822	341	22	the	the	DET
taxlaw-2822	341	23	result	result	NOUN
taxlaw-2822	341	24	that	that	SCONJ
taxlaw-2822	341	25	both	both	DET
taxlaw-2822	341	26	agents	agent	NOUN
taxlaw-2822	341	27	will	will	AUX
taxlaw-2822	341	28	not	not	PART
taxlaw-2822	341	29	cooperate	cooperate	VERB
taxlaw-2822	341	30	by	by	ADP
taxlaw-2822	341	31	way	way	NOUN
taxlaw-2822	341	32	of	of	ADP
taxlaw-2822	341	33	a	a	DET
taxlaw-2822	341	34	correlative	correlative	ADJ
taxlaw-2822	341	35	adjustment	adjustment	NOUN
taxlaw-2822	341	36	.	.	PUNCT
taxlaw-2822	342	1	the	the	DET
taxlaw-2822	342	2	sourcecountry	sourcecountry	NOUN
taxlaw-2822	342	3	will	will	AUX
taxlaw-2822	342	4	not	not	PART
taxlaw-2822	342	5	allow	allow	VERB
taxlaw-2822	342	6	the	the	DET
taxlaw-2822	342	7	deduction	deduction	NOUN
taxlaw-2822	342	8	of	of	ADP
taxlaw-2822	342	9	domestic	domestic	ADJ
taxlaw-2822	342	10	losses	loss	NOUN
taxlaw-2822	342	11	by	by	ADP
taxlaw-2822	342	12	the	the	DET
taxlaw-2822	342	13	transferor	transferor	NOUN
taxlaw-2822	342	14	,	,	PUNCT
taxlaw-2822	342	15	and	and	CCONJ
taxlaw-2822	342	16	the	the	DET
taxlaw-2822	342	17	residence	residence	NOUN
taxlaw-2822	342	18	-	-	PUNCT
taxlaw-2822	342	19	country	country	NOUN
taxlaw-2822	342	20	will	will	AUX
taxlaw-2822	342	21	not	not	PART
taxlaw-2822	342	22	recognize	recognize	VERB
taxlaw-2822	342	23	the	the	DET
taxlaw-2822	342	24	foreign	foreign	ADJ
taxlaw-2822	342	25	losses	loss	NOUN
taxlaw-2822	342	26	for	for	ADP
taxlaw-2822	342	27	the	the	DET
taxlaw-2822	342	28	recipient	recipient	NOUN
taxlaw-2822	342	29	.	.	PUNCT
taxlaw-2822	343	1	there	there	PRON
taxlaw-2822	343	2	is	be	VERB
taxlaw-2822	343	3	mutual	mutual	ADJ
taxlaw-2822	343	4	defection	defection	NOUN
taxlaw-2822	343	5	as	as	SCONJ
taxlaw-2822	343	6	the	the	DET
taxlaw-2822	343	7	agents	agent	NOUN
taxlaw-2822	343	8	do	do	AUX
taxlaw-2822	343	9	not	not	PART
taxlaw-2822	343	10	cooperate	cooperate	VERB
taxlaw-2822	343	11	.	.	PUNCT
taxlaw-2822	344	1	the	the	DET
taxlaw-2822	344	2	foregoing	foregoing	NOUN
taxlaw-2822	344	3	is	be	AUX
taxlaw-2822	344	4	just	just	ADV
taxlaw-2822	344	5	an	an	DET
taxlaw-2822	344	6	example	example	NOUN
taxlaw-2822	344	7	of	of	ADP
taxlaw-2822	344	8	a	a	DET
taxlaw-2822	344	9	type	type	NOUN
taxlaw-2822	344	10	of	of	ADP
taxlaw-2822	344	11	interaction	interaction	NOUN
taxlaw-2822	344	12	(	(	PUNCT
taxlaw-2822	344	13	both	both	DET
taxlaw-2822	344	14	countries	country	NOUN
taxlaw-2822	344	15	adopting	adopt	VERB
taxlaw-2822	344	16	group	group	NOUN
taxlaw-2822	344	17	relief	relief	NOUN
taxlaw-2822	344	18	.	.	PUNCT
taxlaw-2822	344	19	)	)	PUNCT
taxlaw-2822	345	1	the	the	DET
taxlaw-2822	345	2	multiple	multiple	ADJ
taxlaw-2822	345	3	-	-	PUNCT
taxlaw-2822	345	4	entry	entry	NOUN
taxlaw-2822	345	5	matrix	matrix	NOUN
taxlaw-2822	345	6	showing	show	VERB
taxlaw-2822	345	7	all	all	PRON
taxlaw-2822	345	8	of	of	ADP
taxlaw-2822	345	9	the	the	DET
taxlaw-2822	345	10	interactions	interaction	NOUN
taxlaw-2822	345	11	of	of	ADP
taxlaw-2822	345	12	residence	residence	NOUN
taxlaw-2822	345	13	and	and	CCONJ
taxlaw-2822	345	14	source	source	NOUN
taxlaw-2822	345	15	countries	country	NOUN
taxlaw-2822	345	16	is	be	AUX
taxlaw-2822	345	17	not	not	PART
taxlaw-2822	345	18	diagrammed	diagram	VERB
taxlaw-2822	345	19	here	here	ADV
taxlaw-2822	345	20	in	in	ADP
taxlaw-2822	345	21	its	its	PRON
taxlaw-2822	345	22	entirety	entirety	NOUN
taxlaw-2822	345	23	for	for	ADP
taxlaw-2822	345	24	brevity	brevity	NOUN
taxlaw-2822	345	25	’s	’s	PART
taxlaw-2822	345	26	sake	sake	NOUN
taxlaw-2822	345	27	.	.	PUNCT
taxlaw-2822	346	1	it	it	PRON
taxlaw-2822	346	2	suffices	suffice	VERB
taxlaw-2822	346	3	to	to	PART
taxlaw-2822	346	4	say	say	VERB
taxlaw-2822	346	5	that	that	SCONJ
taxlaw-2822	346	6	there	there	PRON
taxlaw-2822	346	7	are	be	VERB
taxlaw-2822	346	8	numerous	numerous	ADJ
taxlaw-2822	346	9	interactions	interaction	NOUN
taxlaw-2822	346	10	which	which	PRON
taxlaw-2822	346	11	are	be	AUX
taxlaw-2822	346	12	similar	similar	ADJ
taxlaw-2822	346	13	to	to	ADP
taxlaw-2822	346	14	the	the	DET
taxlaw-2822	346	15	one	one	NOUN
taxlaw-2822	346	16	depicted	depict	VERB
taxlaw-2822	346	17	in	in	ADP
taxlaw-2822	346	18	table	table	NOUN
taxlaw-2822	346	19	3	3	NUM
taxlaw-2822	346	20	,	,	PUNCT
taxlaw-2822	346	21	in	in	ADP
taxlaw-2822	346	22	which	which	PRON
taxlaw-2822	346	23	it	it	PRON
taxlaw-2822	346	24	unilaterally	unilaterally	ADV
taxlaw-2822	346	25	pays	pay	VERB
taxlaw-2822	346	26	off	off	ADP
taxlaw-2822	346	27	to	to	PART
taxlaw-2822	346	28	adopt	adopt	VERB
taxlaw-2822	346	29	an	an	DET
taxlaw-2822	346	30	uncooperative	uncooperative	ADJ
taxlaw-2822	346	31	strategy	strategy	NOUN
taxlaw-2822	346	32	based	base	VERB
taxlaw-2822	346	33	on	on	ADP
taxlaw-2822	346	34	unilateral	unilateral	ADJ
taxlaw-2822	346	35	dominant	dominant	ADJ
taxlaw-2822	346	36	strategies	strategy	NOUN
taxlaw-2822	346	37	.	.	PUNCT
taxlaw-2822	347	1	in	in	ADP
taxlaw-2822	347	2	those	those	DET
taxlaw-2822	347	3	cases	case	NOUN
taxlaw-2822	347	4	,	,	PUNCT
taxlaw-2822	347	5	each	each	DET
taxlaw-2822	347	6	country	country	NOUN
taxlaw-2822	347	7	is	be	AUX
taxlaw-2822	347	8	indifferent	indifferent	ADJ
taxlaw-2822	347	9	to	to	ADP
taxlaw-2822	347	10	the	the	DET
taxlaw-2822	347	11	unilateral	unilateral	ADJ
taxlaw-2822	347	12	strategy	strategy	NOUN
taxlaw-2822	347	13	of	of	ADP
taxlaw-2822	347	14	the	the	DET
taxlaw-2822	347	15	other	other	ADJ
taxlaw-2822	347	16	country	country	NOUN
taxlaw-2822	347	17	when	when	SCONJ
taxlaw-2822	347	18	deciding	decide	VERB
taxlaw-2822	347	19	which	which	DET
taxlaw-2822	347	20	strategy	strategy	NOUN
taxlaw-2822	347	21	to	to	PART
taxlaw-2822	347	22	select	select	VERB
taxlaw-2822	347	23	.	.	PUNCT
taxlaw-2822	348	1	consider	consider	VERB
taxlaw-2822	348	2	,	,	PUNCT
taxlaw-2822	348	3	for	for	ADP
taxlaw-2822	348	4	example	example	NOUN
taxlaw-2822	348	5	,	,	PUNCT
taxlaw-2822	348	6	a	a	DET
taxlaw-2822	348	7	residence	residence	NOUN
taxlaw-2822	348	8	-	-	PUNCT
taxlaw-2822	348	9	country	country	NOUN
taxlaw-2822	348	10	adopting	adopt	VERB
taxlaw-2822	348	11	fiscal	fiscal	ADJ
taxlaw-2822	348	12	unity	unity	NOUN
taxlaw-2822	348	13	(	(	PUNCT
taxlaw-2822	348	14	consolidation	consolidation	NOUN
taxlaw-2822	348	15	of	of	ADP
taxlaw-2822	348	16	domestic	domestic	ADJ
taxlaw-2822	348	17	profits	profit	NOUN
taxlaw-2822	348	18	and	and	CCONJ
taxlaw-2822	348	19	losses	loss	NOUN
taxlaw-2822	348	20	)	)	PUNCT
taxlaw-2822	348	21	interacting	interact	VERB
taxlaw-2822	348	22	with	with	ADP
taxlaw-2822	348	23	a	a	DET
taxlaw-2822	348	24	source	source	NOUN
taxlaw-2822	348	25	-	-	PUNCT
taxlaw-2822	348	26	country	country	NOUN
taxlaw-2822	348	27	adopting	adopt	VERB
taxlaw-2822	348	28	group	group	NOUN
taxlaw-2822	348	29	relief	relief	NOUN
taxlaw-2822	348	30	or	or	CCONJ
taxlaw-2822	348	31	group	group	NOUN
taxlaw-2822	348	32	contribution	contribution	NOUN
taxlaw-2822	348	33	(	(	PUNCT
taxlaw-2822	348	34	transfer	transfer	NOUN
taxlaw-2822	348	35	of	of	ADP
taxlaw-2822	348	36	losses	loss	NOUN
taxlaw-2822	348	37	between	between	ADP
taxlaw-2822	348	38	domestic	domestic	ADJ
taxlaw-2822	348	39	affiliate	affiliate	NOUN
taxlaw-2822	348	40	companies	company	NOUN
taxlaw-2822	348	41	.	.	PUNCT
taxlaw-2822	348	42	)	)	PUNCT
taxlaw-2822	349	1	the	the	DET
taxlaw-2822	349	2	inflow	inflow	NOUN
taxlaw-2822	349	3	in	in	ADP
taxlaw-2822	349	4	the	the	DET
taxlaw-2822	349	5	residence	residence	NOUN
taxlaw-2822	349	6	-	-	PUNCT
taxlaw-2822	349	7	country	country	NOUN
taxlaw-2822	349	8	of	of	ADP
taxlaw-2822	349	9	foreign	foreign	ADJ
taxlaw-2822	349	10	profits	profit	NOUN
taxlaw-2822	349	11	and	and	CCONJ
taxlaw-2822	349	12	losses	loss	NOUN
taxlaw-2822	349	13	of	of	ADP
taxlaw-2822	349	14	affiliated	affiliated	ADJ
taxlaw-2822	349	15	companies	company	NOUN
taxlaw-2822	349	16	located	locate	VERB
taxlaw-2822	349	17	in	in	ADP
taxlaw-2822	349	18	the	the	DET
taxlaw-2822	349	19	source	source	NOUN
taxlaw-2822	349	20	-	-	PUNCT
taxlaw-2822	349	21	country	country	NOUN
taxlaw-2822	349	22	is	be	AUX
taxlaw-2822	349	23	an	an	DET
taxlaw-2822	349	24	issue	issue	NOUN
taxlaw-2822	349	25	exclusively	exclusively	ADV
taxlaw-2822	349	26	for	for	ADP
taxlaw-2822	349	27	the	the	DET
taxlaw-2822	349	28	residence	residence	NOUN
taxlaw-2822	349	29	-	-	PUNCT
taxlaw-2822	349	30	country	country	NOUN
taxlaw-2822	349	31	(	(	PUNCT
taxlaw-2822	349	32	i.e.	i.e.	X
taxlaw-2822	349	33	whether	whether	SCONJ
taxlaw-2822	349	34	these	these	DET
taxlaw-2822	349	35	foreign	foreign	ADJ
taxlaw-2822	349	36	profits	profit	NOUN
taxlaw-2822	349	37	and	and	CCONJ
taxlaw-2822	349	38	losses	loss	NOUN
taxlaw-2822	349	39	should	should	AUX
taxlaw-2822	349	40	be	be	AUX
taxlaw-2822	349	41	tax	tax	NOUN
taxlaw-2822	349	42	-	-	PUNCT
taxlaw-2822	349	43	consolidated	consolidate	VERB
taxlaw-2822	349	44	by	by	ADP
taxlaw-2822	349	45	the	the	DET
taxlaw-2822	349	46	controlling	control	VERB
taxlaw-2822	349	47	company	company	NOUN
taxlaw-2822	349	48	)	)	PUNCT
taxlaw-2822	349	49	,	,	PUNCT
taxlaw-2822	349	50	but	but	CCONJ
taxlaw-2822	349	51	not	not	PART
taxlaw-2822	349	52	for	for	ADP
taxlaw-2822	349	53	the	the	DET
taxlaw-2822	349	54	source	source	NOUN
taxlaw-2822	349	55	country	country	NOUN
taxlaw-2822	349	56	which	which	PRON
taxlaw-2822	349	57	is	be	AUX
taxlaw-2822	349	58	indifferent	indifferent	ADJ
taxlaw-2822	349	59	to	to	ADP
taxlaw-2822	349	60	what	what	PRON
taxlaw-2822	349	61	the	the	DET
taxlaw-2822	349	62	residence	residence	NOUN
taxlaw-2822	349	63	-	-	PUNCT
taxlaw-2822	349	64	country	country	NOUN
taxlaw-2822	349	65	does	do	AUX
taxlaw-2822	349	66	.	.	PUNCT
taxlaw-2822	350	1	the	the	DET
taxlaw-2822	350	2	profits	profit	NOUN
taxlaw-2822	350	3	and	and	CCONJ
taxlaw-2822	350	4	losses	loss	NOUN
taxlaw-2822	350	5	(	(	PUNCT
taxlaw-2822	350	6	that	that	PRON
taxlaw-2822	350	7	for	for	ADP
taxlaw-2822	350	8	the	the	DET
taxlaw-2822	350	9	source	source	NOUN
taxlaw-2822	350	10	-	-	PUNCT
taxlaw-2822	350	11	country	country	NOUN
taxlaw-2822	350	12	are	be	AUX
taxlaw-2822	350	13	domestic	domestic	ADJ
taxlaw-2822	350	14	profits	profit	NOUN
taxlaw-2822	350	15	and	and	CCONJ
taxlaw-2822	350	16	losses	loss	NOUN
taxlaw-2822	350	17	)	)	PUNCT
taxlaw-2822	350	18	are	be	AUX
taxlaw-2822	350	19	in	in	ADP
taxlaw-2822	350	20	all	all	DET
taxlaw-2822	350	21	cases	case	NOUN
taxlaw-2822	350	22	not	not	PART
taxlaw-2822	350	23	subtracted	subtract	VERB
taxlaw-2822	350	24	from	from	ADP
taxlaw-2822	350	25	the	the	DET
taxlaw-2822	350	26	national	national	ADJ
taxlaw-2822	350	27	tax	tax	NOUN
taxlaw-2822	350	28	base	base	NOUN
taxlaw-2822	350	29	of	of	ADP
taxlaw-2822	350	30	the	the	DET
taxlaw-2822	350	31	source	source	NOUN
taxlaw-2822	350	32	-	-	PUNCT
taxlaw-2822	350	33	country	country	NOUN
taxlaw-2822	350	34	,	,	PUNCT
taxlaw-2822	350	35	both	both	CCONJ
taxlaw-2822	350	36	when	when	SCONJ
taxlaw-2822	350	37	the	the	DET
taxlaw-2822	350	38	residence	residence	NOUN
taxlaw-2822	350	39	-	-	PUNCT
taxlaw-2822	350	40	country	country	NOUN
taxlaw-2822	350	41	recognizes	recognize	VERB
taxlaw-2822	350	42	them	they	PRON
taxlaw-2822	350	43	and	and	CCONJ
taxlaw-2822	350	44	when	when	SCONJ
taxlaw-2822	350	45	it	it	PRON
taxlaw-2822	350	46	does	do	VERB
taxlaw-2822	350	47	not	not	PART
taxlaw-2822	350	48	.	.	PUNCT
taxlaw-2822	351	1	in	in	ADP
taxlaw-2822	351	2	practice	practice	NOUN
taxlaw-2822	351	3	,	,	PUNCT
taxlaw-2822	351	4	the	the	DET
taxlaw-2822	351	5	dominant	dominant	ADJ
taxlaw-2822	351	6	strategy	strategy	NOUN
taxlaw-2822	351	7	of	of	ADP
taxlaw-2822	351	8	the	the	DET
taxlaw-2822	351	9	source	source	NOUN
taxlaw-2822	351	10	-	-	PUNCT
taxlaw-2822	351	11	country	country	NOUN
taxlaw-2822	351	12	is	be	AUX
taxlaw-2822	351	13	to	to	PART
taxlaw-2822	351	14	prohibit	prohibit	VERB
taxlaw-2822	351	15	the	the	DET
taxlaw-2822	351	16	deduction	deduction	NOUN
taxlaw-2822	351	17	of	of	ADP
taxlaw-2822	351	18	those	those	DET
taxlaw-2822	351	19	profits	profit	NOUN
taxlaw-2822	351	20	and	and	CCONJ
taxlaw-2822	351	21	losses	loss	NOUN
taxlaw-2822	351	22	if	if	SCONJ
taxlaw-2822	351	23	transferred	transfer	VERB
taxlaw-2822	351	24	to	to	ADP
taxlaw-2822	351	25	a	a	DET
taxlaw-2822	351	26	foreign	foreign	ADJ
taxlaw-2822	351	27	recipient	recipient	NOUN
taxlaw-2822	351	28	regardless	regardless	ADV
taxlaw-2822	351	29	of	of	ADP
taxlaw-2822	351	30	what	what	PRON
taxlaw-2822	351	31	the	the	DET
taxlaw-2822	351	32	residence	residence	NOUN
taxlaw-2822	351	33	-	-	PUNCT
taxlaw-2822	351	34	country	country	NOUN
taxlaw-2822	351	35	does	do	AUX
taxlaw-2822	351	36	.	.	PUNCT
taxlaw-2822	352	1	at	at	ADP
taxlaw-2822	352	2	the	the	DET
taxlaw-2822	352	3	same	same	ADJ
taxlaw-2822	352	4	time	time	NOUN
taxlaw-2822	352	5	the	the	DET
taxlaw-2822	352	6	dominant	dominant	ADJ
taxlaw-2822	352	7	strategy	strategy	NOUN
taxlaw-2822	352	8	of	of	ADP
taxlaw-2822	352	9	the	the	DET
taxlaw-2822	352	10	residence	residence	NOUN
taxlaw-2822	352	11	-	-	PUNCT
taxlaw-2822	352	12	country	country	NOUN
taxlaw-2822	352	13	is	be	AUX
taxlaw-2822	352	14	not	not	PART
taxlaw-2822	352	15	to	to	PART
taxlaw-2822	352	16	recognize	recognize	VERB
taxlaw-2822	352	17	the	the	DET
taxlaw-2822	352	18	foreign	foreign	ADJ
taxlaw-2822	352	19	corporate	corporate	NOUN
taxlaw-2822	352	20	regardless	regardless	ADV
taxlaw-2822	352	21	of	of	ADP
taxlaw-2822	352	22	what	what	PRON
taxlaw-2822	352	23	the	the	DET
taxlaw-2822	352	24	source	source	NOUN
taxlaw-2822	352	25	-	-	PUNCT
taxlaw-2822	352	26	country	country	NOUN
taxlaw-2822	352	27	does	do	AUX
taxlaw-2822	352	28	.	.	PUNCT
taxlaw-2822	353	1	2014	2014	NUM
taxlaw-2822	353	2	]	]	PUNCT
taxlaw-2822	354	1	the	the	DET
taxlaw-2822	354	2	use	use	NOUN
taxlaw-2822	354	3	of	of	ADP
taxlaw-2822	354	4	cross	cross	ADJ
taxlaw-2822	354	5	-	-	ADJ
taxlaw-2822	354	6	border	border	ADJ
taxlaw-2822	354	7	corporate	corporate	ADJ
taxlaw-2822	354	8	profits	profit	NOUN
taxlaw-2822	354	9	and	and	CCONJ
taxlaw-2822	354	10	losses	loss	NOUN
taxlaw-2822	354	11	155	155	NUM
taxlaw-2822	354	12	if	if	SCONJ
taxlaw-2822	354	13	one	one	NUM
taxlaw-2822	354	14	,	,	PUNCT
taxlaw-2822	354	15	in	in	ADP
taxlaw-2822	354	16	turn	turn	NOUN
taxlaw-2822	354	17	,	,	PUNCT
taxlaw-2822	354	18	in	in	ADP
taxlaw-2822	354	19	the	the	DET
taxlaw-2822	354	20	same	same	ADJ
taxlaw-2822	354	21	interactions	interaction	NOUN
taxlaw-2822	354	22	,	,	PUNCT
taxlaw-2822	354	23	looks	look	VERB
taxlaw-2822	354	24	at	at	ADP
taxlaw-2822	354	25	the	the	DET
taxlaw-2822	354	26	perspective	perspective	NOUN
taxlaw-2822	354	27	of	of	ADP
taxlaw-2822	354	28	the	the	DET
taxlaw-2822	354	29	sourcecountry	sourcecountry	NOUN
taxlaw-2822	354	30	(	(	PUNCT
taxlaw-2822	354	31	adopting	adopt	VERB
taxlaw-2822	354	32	either	either	CCONJ
taxlaw-2822	354	33	group	group	NOUN
taxlaw-2822	354	34	relief	relief	NOUN
taxlaw-2822	354	35	or	or	CCONJ
taxlaw-2822	354	36	group	group	NOUN
taxlaw-2822	354	37	contribution	contribution	NOUN
taxlaw-2822	354	38	)	)	PUNCT
taxlaw-2822	354	39	,	,	PUNCT
taxlaw-2822	354	40	then	then	ADV
taxlaw-2822	354	41	the	the	DET
taxlaw-2822	354	42	outflow	outflow	NOUN
taxlaw-2822	354	43	of	of	ADP
taxlaw-2822	354	44	domestic	domestic	ADJ
taxlaw-2822	354	45	profits	profit	NOUN
taxlaw-2822	354	46	and	and	CCONJ
taxlaw-2822	354	47	losses	loss	NOUN
taxlaw-2822	354	48	of	of	ADP
taxlaw-2822	354	49	affiliated	affiliated	ADJ
taxlaw-2822	354	50	companies	company	NOUN
taxlaw-2822	354	51	located	locate	VERB
taxlaw-2822	354	52	in	in	ADP
taxlaw-2822	354	53	the	the	DET
taxlaw-2822	354	54	source	source	NOUN
taxlaw-2822	354	55	-	-	PUNCT
taxlaw-2822	354	56	country	country	NOUN
taxlaw-2822	354	57	is	be	AUX
taxlaw-2822	354	58	an	an	DET
taxlaw-2822	354	59	issue	issue	NOUN
taxlaw-2822	354	60	exclusively	exclusively	ADV
taxlaw-2822	354	61	for	for	ADP
taxlaw-2822	354	62	the	the	DET
taxlaw-2822	354	63	source	source	NOUN
taxlaw-2822	354	64	-	-	PUNCT
taxlaw-2822	354	65	country	country	NOUN
taxlaw-2822	354	66	(	(	PUNCT
taxlaw-2822	354	67	i.e.	i.e.	X
taxlaw-2822	354	68	whether	whether	SCONJ
taxlaw-2822	354	69	these	these	DET
taxlaw-2822	354	70	domestic	domestic	ADJ
taxlaw-2822	354	71	profits	profit	NOUN
taxlaw-2822	354	72	and	and	CCONJ
taxlaw-2822	354	73	losses	loss	NOUN
taxlaw-2822	354	74	transferred	transfer	VERB
taxlaw-2822	354	75	to	to	ADP
taxlaw-2822	354	76	foreign	foreign	ADJ
taxlaw-2822	354	77	affiliated	affiliate	VERB
taxlaw-2822	354	78	companies	company	NOUN
taxlaw-2822	354	79	should	should	AUX
taxlaw-2822	354	80	be	be	AUX
taxlaw-2822	354	81	deductible	deductible	ADJ
taxlaw-2822	354	82	in	in	ADP
taxlaw-2822	354	83	the	the	DET
taxlaw-2822	354	84	source	source	NOUN
taxlaw-2822	354	85	-	-	PUNCT
taxlaw-2822	354	86	country	country	NOUN
taxlaw-2822	354	87	)	)	PUNCT
taxlaw-2822	354	88	,	,	PUNCT
taxlaw-2822	354	89	but	but	CCONJ
taxlaw-2822	354	90	not	not	PART
taxlaw-2822	354	91	for	for	ADP
taxlaw-2822	354	92	the	the	DET
taxlaw-2822	354	93	residence	residence	NOUN
taxlaw-2822	354	94	-	-	PUNCT
taxlaw-2822	354	95	country	country	NOUN
taxlaw-2822	354	96	,	,	PUNCT
taxlaw-2822	354	97	which	which	PRON
taxlaw-2822	354	98	is	be	AUX
taxlaw-2822	354	99	indifferent	indifferent	ADJ
taxlaw-2822	354	100	to	to	ADP
taxlaw-2822	354	101	what	what	PRON
taxlaw-2822	354	102	the	the	DET
taxlaw-2822	354	103	residence	residence	NOUN
taxlaw-2822	354	104	-	-	PUNCT
taxlaw-2822	354	105	country	country	NOUN
taxlaw-2822	354	106	does	do	AUX
taxlaw-2822	354	107	.	.	PUNCT
taxlaw-2822	355	1	those	those	DET
taxlaw-2822	355	2	profits	profit	NOUN
taxlaw-2822	355	3	and	and	CCONJ
taxlaw-2822	355	4	losses	loss	NOUN
taxlaw-2822	355	5	(	(	PUNCT
taxlaw-2822	355	6	that	that	PRON
taxlaw-2822	355	7	for	for	ADP
taxlaw-2822	355	8	the	the	DET
taxlaw-2822	355	9	residence	residence	NOUN
taxlaw-2822	355	10	-	-	PUNCT
taxlaw-2822	355	11	country	country	NOUN
taxlaw-2822	355	12	are	be	AUX
taxlaw-2822	355	13	foreign	foreign	ADJ
taxlaw-2822	355	14	profits	profit	NOUN
taxlaw-2822	355	15	and	and	CCONJ
taxlaw-2822	355	16	losses	loss	NOUN
taxlaw-2822	355	17	)	)	PUNCT
taxlaw-2822	355	18	are	be	AUX
taxlaw-2822	355	19	not	not	PART
taxlaw-2822	355	20	included	include	VERB
taxlaw-2822	355	21	in	in	ADP
taxlaw-2822	355	22	the	the	DET
taxlaw-2822	355	23	national	national	ADJ
taxlaw-2822	355	24	tax	tax	NOUN
taxlaw-2822	355	25	base	base	NOUN
taxlaw-2822	355	26	of	of	ADP
taxlaw-2822	355	27	the	the	DET
taxlaw-2822	355	28	residence	residence	NOUN
taxlaw-2822	355	29	-	-	PUNCT
taxlaw-2822	355	30	country	country	NOUN
taxlaw-2822	355	31	in	in	ADP
taxlaw-2822	355	32	all	all	DET
taxlaw-2822	355	33	cases	case	NOUN
taxlaw-2822	355	34	.	.	PUNCT
taxlaw-2822	356	1	in	in	ADP
taxlaw-2822	356	2	practice	practice	NOUN
taxlaw-2822	356	3	,	,	PUNCT
taxlaw-2822	356	4	the	the	DET
taxlaw-2822	356	5	dominant	dominant	ADJ
taxlaw-2822	356	6	strategy	strategy	NOUN
taxlaw-2822	356	7	of	of	ADP
taxlaw-2822	356	8	the	the	DET
taxlaw-2822	356	9	residence	residence	NOUN
taxlaw-2822	356	10	-	-	PUNCT
taxlaw-2822	356	11	country	country	NOUN
taxlaw-2822	356	12	is	be	AUX
taxlaw-2822	356	13	to	to	PART
taxlaw-2822	356	14	prohibit	prohibit	VERB
taxlaw-2822	356	15	the	the	DET
taxlaw-2822	356	16	inflow	inflow	NOUN
taxlaw-2822	356	17	of	of	ADP
taxlaw-2822	356	18	those	those	DET
taxlaw-2822	356	19	foreign	foreign	ADJ
taxlaw-2822	356	20	profits	profit	NOUN
taxlaw-2822	356	21	and	and	CCONJ
taxlaw-2822	356	22	losses	loss	NOUN
taxlaw-2822	356	23	in	in	ADP
taxlaw-2822	356	24	all	all	DET
taxlaw-2822	356	25	cases	case	NOUN
taxlaw-2822	356	26	regardless	regardless	ADV
taxlaw-2822	356	27	of	of	ADP
taxlaw-2822	356	28	how	how	SCONJ
taxlaw-2822	356	29	the	the	DET
taxlaw-2822	356	30	source	source	NOUN
taxlaw-2822	356	31	-	-	PUNCT
taxlaw-2822	356	32	country	country	NOUN
taxlaw-2822	356	33	acts	act	VERB
taxlaw-2822	356	34	and	and	CCONJ
taxlaw-2822	356	35	at	at	ADP
taxlaw-2822	356	36	the	the	DET
taxlaw-2822	356	37	same	same	ADJ
taxlaw-2822	356	38	time	time	NOUN
taxlaw-2822	356	39	the	the	DET
taxlaw-2822	356	40	dominant	dominant	ADJ
taxlaw-2822	356	41	strategy	strategy	NOUN
taxlaw-2822	356	42	of	of	ADP
taxlaw-2822	356	43	the	the	DET
taxlaw-2822	356	44	source	source	NOUN
taxlaw-2822	356	45	-	-	PUNCT
taxlaw-2822	356	46	country	country	NOUN
taxlaw-2822	356	47	is	be	AUX
taxlaw-2822	356	48	not	not	PART
taxlaw-2822	356	49	to	to	PART
taxlaw-2822	356	50	allow	allow	VERB
taxlaw-2822	356	51	the	the	DET
taxlaw-2822	356	52	transfer	transfer	NOUN
taxlaw-2822	356	53	of	of	ADP
taxlaw-2822	356	54	domestic	domestic	ADJ
taxlaw-2822	356	55	profits	profit	NOUN
taxlaw-2822	356	56	and	and	CCONJ
taxlaw-2822	356	57	losses	loss	NOUN
taxlaw-2822	356	58	without	without	ADP
taxlaw-2822	356	59	regard	regard	NOUN
taxlaw-2822	356	60	to	to	ADP
taxlaw-2822	356	61	what	what	PRON
taxlaw-2822	356	62	the	the	DET
taxlaw-2822	356	63	residence	residence	NOUN
taxlaw-2822	356	64	-	-	PUNCT
taxlaw-2822	356	65	country	country	NOUN
taxlaw-2822	356	66	does	do	AUX
taxlaw-2822	356	67	.	.	PUNCT
taxlaw-2822	357	1	these	these	DET
taxlaw-2822	357	2	two	two	NUM
taxlaw-2822	357	3	unilateral	unilateral	ADJ
taxlaw-2822	357	4	dominant	dominant	ADJ
taxlaw-2822	357	5	strategies	strategy	NOUN
taxlaw-2822	357	6	basically	basically	ADV
taxlaw-2822	357	7	amount	amount	VERB
taxlaw-2822	357	8	to	to	ADP
taxlaw-2822	357	9	uncooperative	uncooperative	ADJ
taxlaw-2822	357	10	behavior	behavior	NOUN
taxlaw-2822	357	11	from	from	ADP
taxlaw-2822	357	12	both	both	DET
taxlaw-2822	357	13	players	player	NOUN
taxlaw-2822	357	14	:	:	PUNCT
taxlaw-2822	357	15	the	the	DET
taxlaw-2822	357	16	two	two	NUM
taxlaw-2822	357	17	countries	country	NOUN
taxlaw-2822	357	18	do	do	AUX
taxlaw-2822	357	19	not	not	PART
taxlaw-2822	357	20	exchange	exchange	VERB
taxlaw-2822	357	21	information	information	NOUN
taxlaw-2822	357	22	about	about	ADP
taxlaw-2822	357	23	reciprocal	reciprocal	ADJ
taxlaw-2822	357	24	corporate	corporate	ADJ
taxlaw-2822	357	25	profits	profit	NOUN
taxlaw-2822	357	26	and	and	CCONJ
taxlaw-2822	357	27	losses	loss	NOUN
taxlaw-2822	357	28	and	and	CCONJ
taxlaw-2822	357	29	do	do	AUX
taxlaw-2822	357	30	not	not	PART
taxlaw-2822	357	31	cooperate	cooperate	VERB
taxlaw-2822	357	32	in	in	ADP
taxlaw-2822	357	33	enforcement	enforcement	NOUN
taxlaw-2822	357	34	,	,	PUNCT
taxlaw-2822	357	35	so	so	SCONJ
taxlaw-2822	357	36	there	there	PRON
taxlaw-2822	357	37	might	might	AUX
taxlaw-2822	357	38	be	be	AUX
taxlaw-2822	357	39	cases	case	NOUN
taxlaw-2822	357	40	in	in	ADP
taxlaw-2822	357	41	which	which	PRON
taxlaw-2822	357	42	losses	loss	NOUN
taxlaw-2822	357	43	are	be	AUX
taxlaw-2822	357	44	used	use	VERB
taxlaw-2822	357	45	twice	twice	ADV
taxlaw-2822	357	46	(	(	PUNCT
taxlaw-2822	357	47	i.e.	i.e.	X
taxlaw-2822	357	48	are	be	AUX
taxlaw-2822	357	49	consolidated	consolidate	VERB
taxlaw-2822	357	50	in	in	ADP
taxlaw-2822	357	51	the	the	DET
taxlaw-2822	357	52	residence	residence	NOUN
taxlaw-2822	357	53	-	-	PUNCT
taxlaw-2822	357	54	country	country	NOUN
taxlaw-2822	357	55	and	and	CCONJ
taxlaw-2822	357	56	in	in	ADP
taxlaw-2822	357	57	the	the	DET
taxlaw-2822	357	58	source	source	NOUN
taxlaw-2822	357	59	-	-	PUNCT
taxlaw-2822	357	60	country	country	NOUN
taxlaw-2822	357	61	)	)	PUNCT
taxlaw-2822	357	62	or	or	CCONJ
taxlaw-2822	357	63	never	never	ADV
taxlaw-2822	357	64	used	use	VERB
taxlaw-2822	357	65	(	(	PUNCT
taxlaw-2822	357	66	i.e.	i.e.	X
taxlaw-2822	357	67	are	be	AUX
taxlaw-2822	357	68	not	not	PART
taxlaw-2822	357	69	consolidated	consolidate	VERB
taxlaw-2822	357	70	either	either	CCONJ
taxlaw-2822	357	71	in	in	ADP
taxlaw-2822	357	72	the	the	DET
taxlaw-2822	357	73	residence	residence	NOUN
taxlaw-2822	357	74	-	-	PUNCT
taxlaw-2822	357	75	country	country	NOUN
taxlaw-2822	357	76	or	or	CCONJ
taxlaw-2822	357	77	in	in	ADP
taxlaw-2822	357	78	the	the	DET
taxlaw-2822	357	79	sourcecountry	sourcecountry	NOUN
taxlaw-2822	357	80	)	)	PUNCT
taxlaw-2822	357	81	.	.	PUNCT
taxlaw-2822	358	1	in	in	ADP
taxlaw-2822	358	2	these	these	DET
taxlaw-2822	358	3	numerous	numerous	ADJ
taxlaw-2822	358	4	situations	situation	NOUN
taxlaw-2822	358	5	,	,	PUNCT
taxlaw-2822	358	6	the	the	DET
taxlaw-2822	358	7	residence	residence	NOUN
taxlaw-2822	358	8	-	-	PUNCT
taxlaw-2822	358	9	country	country	NOUN
taxlaw-2822	358	10	and	and	CCONJ
taxlaw-2822	358	11	the	the	DET
taxlaw-2822	358	12	source	source	NOUN
taxlaw-2822	358	13	-	-	PUNCT
taxlaw-2822	358	14	country	country	NOUN
taxlaw-2822	358	15	are	be	AUX
taxlaw-2822	358	16	unilaterally	unilaterally	ADV
taxlaw-2822	358	17	better	well	ADJ
taxlaw-2822	358	18	off	off	ADP
taxlaw-2822	358	19	not	not	PART
taxlaw-2822	358	20	cooperating	cooperate	VERB
taxlaw-2822	358	21	,	,	PUNCT
taxlaw-2822	358	22	a	a	DET
taxlaw-2822	358	23	typical	typical	ADJ
taxlaw-2822	358	24	outcome	outcome	NOUN
taxlaw-2822	358	25	of	of	ADP
taxlaw-2822	358	26	the	the	DET
taxlaw-2822	358	27	prisoner	prisoner	NOUN
taxlaw-2822	358	28	's	's	PART
taxlaw-2822	358	29	dilemma	dilemma	NOUN
taxlaw-2822	358	30	.	.	PUNCT
taxlaw-2822	359	1	the	the	DET
taxlaw-2822	359	2	best	good	ADJ
taxlaw-2822	359	3	strategy	strategy	NOUN
taxlaw-2822	359	4	,	,	PUNCT
taxlaw-2822	359	5	in	in	ADP
taxlaw-2822	359	6	the	the	DET
taxlaw-2822	359	7	jargon	jargon	NOUN
taxlaw-2822	359	8	of	of	ADP
taxlaw-2822	359	9	game	game	NOUN
taxlaw-2822	359	10	theory	theory	NOUN
taxlaw-2822	359	11	,	,	PUNCT
taxlaw-2822	359	12	is	be	AUX
taxlaw-2822	359	13	a	a	DET
taxlaw-2822	359	14	strictly	strictly	ADV
taxlaw-2822	359	15	dominant	dominant	ADJ
taxlaw-2822	359	16	strategy	strategy	NOUN
taxlaw-2822	359	17	that	that	PRON
taxlaw-2822	359	18	is	be	AUX
taxlaw-2822	359	19	always	always	ADV
taxlaw-2822	359	20	worth	worth	ADJ
taxlaw-2822	359	21	taking	take	VERB
taxlaw-2822	359	22	by	by	ADP
taxlaw-2822	359	23	a	a	DET
taxlaw-2822	359	24	single	single	ADJ
taxlaw-2822	359	25	agent	agent	NOUN
taxlaw-2822	359	26	from	from	ADP
taxlaw-2822	359	27	a	a	DET
taxlaw-2822	359	28	unilateral	unilateral	ADJ
taxlaw-2822	359	29	perspective	perspective	NOUN
taxlaw-2822	359	30	,	,	PUNCT
taxlaw-2822	359	31	despite	despite	SCONJ
taxlaw-2822	359	32	the	the	DET
taxlaw-2822	359	33	fact	fact	NOUN
taxlaw-2822	359	34	that	that	SCONJ
taxlaw-2822	359	35	cooperation	cooperation	NOUN
taxlaw-2822	359	36	would	would	AUX
taxlaw-2822	359	37	lead	lead	VERB
taxlaw-2822	359	38	to	to	ADP
taxlaw-2822	359	39	a	a	DET
taxlaw-2822	359	40	higher	high	ADJ
taxlaw-2822	359	41	payoff	payoff	NOUN
taxlaw-2822	359	42	for	for	ADP
taxlaw-2822	359	43	both	both	DET
taxlaw-2822	359	44	agents	agent	NOUN
taxlaw-2822	359	45	.	.	PUNCT
taxlaw-2822	360	1	in	in	ADP
taxlaw-2822	360	2	this	this	DET
taxlaw-2822	360	3	setting	setting	NOUN
taxlaw-2822	360	4	,	,	PUNCT
taxlaw-2822	360	5	the	the	DET
taxlaw-2822	360	6	pair	pair	NOUN
taxlaw-2822	360	7	of	of	ADP
taxlaw-2822	360	8	dominant	dominant	ADJ
taxlaw-2822	360	9	strategies	strategy	NOUN
taxlaw-2822	360	10	of	of	ADP
taxlaw-2822	360	11	the	the	DET
taxlaw-2822	360	12	two	two	NUM
taxlaw-2822	360	13	agents	agent	NOUN
taxlaw-2822	360	14	(	(	PUNCT
taxlaw-2822	360	15	mutual	mutual	ADJ
taxlaw-2822	360	16	defection	defection	NOUN
taxlaw-2822	360	17	)	)	PUNCT
taxlaw-2822	360	18	is	be	AUX
taxlaw-2822	360	19	said	say	VERB
taxlaw-2822	360	20	to	to	PART
taxlaw-2822	360	21	be	be	AUX
taxlaw-2822	360	22	the	the	DET
taxlaw-2822	360	23	"	"	PUNCT
taxlaw-2822	360	24	solution	solution	NOUN
taxlaw-2822	360	25	"	"	PUNCT
taxlaw-2822	360	26	to	to	ADP
taxlaw-2822	360	27	the	the	DET
taxlaw-2822	360	28	game	game	NOUN
taxlaw-2822	360	29	,	,	PUNCT
taxlaw-2822	360	30	which	which	PRON
taxlaw-2822	360	31	is	be	AUX
taxlaw-2822	360	32	the	the	DET
taxlaw-2822	360	33	unique	unique	ADJ
taxlaw-2822	360	34	nash	nash	ADJ
taxlaw-2822	360	35	equilibrium	equilibrium	NOUN
taxlaw-2822	360	36	of	of	ADP
taxlaw-2822	360	37	the	the	DET
taxlaw-2822	360	38	game	game	NOUN
taxlaw-2822	360	39	.	.	PUNCT
taxlaw-2822	361	1	51	51	NUM
taxlaw-2822	361	2	the	the	DET
taxlaw-2822	361	3	preference	preference	NOUN
taxlaw-2822	361	4	for	for	ADP
taxlaw-2822	361	5	a	a	DET
taxlaw-2822	361	6	dominant	dominant	ADJ
taxlaw-2822	361	7	strategy	strategy	NOUN
taxlaw-2822	361	8	over	over	ADP
taxlaw-2822	361	9	a	a	DET
taxlaw-2822	361	10	dominated	dominate	VERB
taxlaw-2822	361	11	strategy	strategy	NOUN
taxlaw-2822	361	12	is	be	AUX
taxlaw-2822	361	13	a	a	DET
taxlaw-2822	361	14	minimum	minimum	ADJ
taxlaw-2822	361	15	requirement	requirement	NOUN
taxlaw-2822	361	16	of	of	ADP
taxlaw-2822	361	17	economic	economic	ADJ
taxlaw-2822	361	18	rationality	rationality	NOUN
taxlaw-2822	361	19	.	.	PUNCT
taxlaw-2822	362	1	this	this	PRON
taxlaw-2822	362	2	implies	imply	VERB
taxlaw-2822	362	3	that	that	SCONJ
taxlaw-2822	362	4	if	if	SCONJ
taxlaw-2822	362	5	a	a	DET
taxlaw-2822	362	6	game	game	NOUN
taxlaw-2822	362	7	has	have	VERB
taxlaw-2822	362	8	an	an	DET
taxlaw-2822	362	9	outcome	outcome	NOUN
taxlaw-2822	362	10	that	that	PRON
taxlaw-2822	362	11	is	be	AUX
taxlaw-2822	362	12	a	a	DET
taxlaw-2822	362	13	unique	unique	ADJ
taxlaw-2822	362	14	nash	nash	NOUN
taxlaw-2822	362	15	equilibrium	equilibrium	NOUN
taxlaw-2822	362	16	that	that	PRON
taxlaw-2822	362	17	must	must	AUX
taxlaw-2822	362	18	be	be	AUX
taxlaw-2822	362	19	its	its	PRON
taxlaw-2822	362	20	unique	unique	ADJ
taxlaw-2822	362	21	solution	solution	NOUN
taxlaw-2822	362	22	.	.	PUNCT
taxlaw-2822	363	1	this	this	PRON
taxlaw-2822	363	2	is	be	AUX
taxlaw-2822	363	3	the	the	DET
taxlaw-2822	363	4	reason	reason	NOUN
taxlaw-2822	363	5	why	why	SCONJ
taxlaw-2822	363	6	in	in	ADP
taxlaw-2822	363	7	most	most	ADJ
taxlaw-2822	363	8	of	of	ADP
taxlaw-2822	363	9	the	the	DET
taxlaw-2822	363	10	interactions	interaction	NOUN
taxlaw-2822	363	11	of	of	ADP
taxlaw-2822	363	12	unilateral	unilateral	ADJ
taxlaw-2822	363	13	strategies	strategy	NOUN
taxlaw-2822	363	14	concerning	concern	VERB
taxlaw-2822	363	15	cross	cross	ADJ
taxlaw-2822	363	16	-	-	ADJ
taxlaw-2822	363	17	border	border	ADJ
taxlaw-2822	363	18	profits	profit	NOUN
taxlaw-2822	363	19	and	and	CCONJ
taxlaw-2822	363	20	losses	loss	NOUN
taxlaw-2822	363	21	,	,	PUNCT
taxlaw-2822	363	22	countries	country	NOUN
taxlaw-2822	363	23	currently	currently	ADV
taxlaw-2822	363	24	adopt	adopt	VERB
taxlaw-2822	363	25	a	a	DET
taxlaw-2822	363	26	dominant	dominant	ADJ
taxlaw-2822	363	27	strategy	strategy	NOUN
taxlaw-2822	363	28	.	.	PUNCT
taxlaw-2822	364	1	in	in	ADP
taxlaw-2822	364	2	table	table	NOUN
taxlaw-2822	364	3	3	3	NUM
taxlaw-2822	364	4	,	,	PUNCT
taxlaw-2822	364	5	that	that	DET
taxlaw-2822	364	6	intersection	intersection	NOUN
taxlaw-2822	364	7	of	of	ADP
taxlaw-2822	364	8	uncooperative	uncooperative	ADJ
taxlaw-2822	364	9	strategies	strategy	NOUN
taxlaw-2822	364	10	is	be	AUX
taxlaw-2822	364	11	indicated	indicate	VERB
taxlaw-2822	364	12	in	in	ADP
taxlaw-2822	364	13	cell	cell	NOUN
taxlaw-2822	364	14	a	a	DET
taxlaw-2822	364	15	,	,	PUNCT
taxlaw-2822	364	16	b	b	NOUN
taxlaw-2822	364	17	,	,	PUNCT
taxlaw-2822	364	18	and	and	CCONJ
taxlaw-2822	364	19	c	c	X
taxlaw-2822	364	20	,	,	PUNCT
taxlaw-2822	364	21	which	which	PRON
taxlaw-2822	364	22	gives	give	VERB
taxlaw-2822	364	23	in	in	ADP
taxlaw-2822	364	24	all	all	DET
taxlaw-2822	364	25	cases	case	NOUN
taxlaw-2822	364	26	a	a	DET
taxlaw-2822	364	27	total	total	ADJ
taxlaw-2822	364	28	payoff	payoff	NOUN
taxlaw-2822	364	29	of	of	ADP
taxlaw-2822	364	30	4	4	NUM
taxlaw-2822	364	31	for	for	ADP
taxlaw-2822	364	32	an	an	DET
taxlaw-2822	364	33	uncooperative	uncooperative	ADJ
taxlaw-2822	364	34	behavior	behavior	NOUN
taxlaw-2822	364	35	of	of	ADP
taxlaw-2822	364	36	both	both	DET
taxlaw-2822	364	37	players	player	NOUN
taxlaw-2822	364	38	,	,	PUNCT
taxlaw-2822	364	39	while	while	SCONJ
taxlaw-2822	364	40	cell	cell	NOUN
taxlaw-2822	364	41	d	d	NOUN
taxlaw-2822	364	42	gives	give	VERB
taxlaw-2822	364	43	a	a	DET
taxlaw-2822	364	44	total	total	ADJ
taxlaw-2822	364	45	payoff	payoff	NOUN
taxlaw-2822	364	46	of	of	ADP
taxlaw-2822	364	47	6	6	NUM
taxlaw-2822	364	48	for	for	ADP
taxlaw-2822	364	49	a	a	DET
taxlaw-2822	364	50	cooperative	cooperative	ADJ
taxlaw-2822	364	51	behavior	behavior	NOUN
taxlaw-2822	364	52	of	of	ADP
taxlaw-2822	364	53	both	both	DET
taxlaw-2822	364	54	players	player	NOUN
taxlaw-2822	364	55	.	.	PUNCT
taxlaw-2822	365	1	that	that	SCONJ
taxlaw-2822	365	2	simplified	simplified	ADJ
taxlaw-2822	365	3	situation	situation	NOUN
taxlaw-2822	365	4	is	be	AUX
taxlaw-2822	365	5	not	not	PART
taxlaw-2822	365	6	far	far	ADV
taxlaw-2822	365	7	from	from	ADP
taxlaw-2822	365	8	the	the	DET
taxlaw-2822	365	9	real	real	ADJ
taxlaw-2822	365	10	setting	setting	NOUN
taxlaw-2822	365	11	in	in	ADP
taxlaw-2822	365	12	which	which	PRON
taxlaw-2822	365	13	countries	country	NOUN
taxlaw-2822	365	14	do	do	AUX
taxlaw-2822	365	15	not	not	PART
taxlaw-2822	365	16	exchange	exchange	VERB
taxlaw-2822	365	17	information	information	NOUN
taxlaw-2822	365	18	about	about	ADP
taxlaw-2822	365	19	reciprocal	reciprocal	ADJ
taxlaw-2822	365	20	corporate	corporate	ADJ
taxlaw-2822	365	21	profits	profit	NOUN
taxlaw-2822	365	22	and	and	CCONJ
taxlaw-2822	365	23	losses	loss	NOUN
taxlaw-2822	365	24	,	,	PUNCT
taxlaw-2822	365	25	and	and	CCONJ
taxlaw-2822	365	26	thus	thus	ADV
taxlaw-2822	365	27	do	do	AUX
taxlaw-2822	365	28	not	not	PART
taxlaw-2822	365	29	share	share	VERB
taxlaw-2822	365	30	common	common	ADJ
taxlaw-2822	365	31	rules	rule	NOUN
taxlaw-2822	365	32	in	in	ADP
taxlaw-2822	365	33	respect	respect	NOUN
taxlaw-2822	365	34	to	to	ADP
taxlaw-2822	365	35	cross	cross	ADJ
taxlaw-2822	365	36	-	-	ADJ
taxlaw-2822	365	37	border	border	ADJ
taxlaw-2822	365	38	consolidation	consolidation	NOUN
taxlaw-2822	365	39	of	of	ADP
taxlaw-2822	365	40	profits	profit	NOUN
taxlaw-2822	365	41	and	and	CCONJ
taxlaw-2822	365	42	losses	loss	NOUN
taxlaw-2822	365	43	,	,	PUNCT
taxlaw-2822	365	44	but	but	CCONJ
taxlaw-2822	365	45	rather	rather	ADV
taxlaw-2822	365	46	pursue	pursue	VERB
taxlaw-2822	365	47	their	their	PRON
taxlaw-2822	365	48	own	own	ADJ
taxlaw-2822	365	49	policies	policy	NOUN
taxlaw-2822	365	50	without	without	ADP
taxlaw-2822	365	51	communicating	communicate	VERB
taxlaw-2822	365	52	/	/	SYM
taxlaw-2822	365	53	cooperating	cooperating	NOUN
taxlaw-2822	365	54	.	.	PUNCT
taxlaw-2822	366	1	iv	iv	X
taxlaw-2822	366	2	.	.	PUNCT
taxlaw-2822	367	1	the	the	DET
taxlaw-2822	367	2	coordination	coordination	NOUN
taxlaw-2822	367	3	of	of	ADP
taxlaw-2822	367	4	residence	residence	NOUN
taxlaw-2822	367	5	and	and	CCONJ
taxlaw-2822	367	6	source	source	NOUN
taxlaw-2822	367	7	countries	country	NOUN
taxlaw-2822	367	8	based	base	VERB
taxlaw-2822	367	9	on	on	ADP
taxlaw-2822	367	10	the	the	DET
taxlaw-2822	367	11	exchange	exchange	NOUN
taxlaw-2822	367	12	of	of	ADP
taxlaw-2822	367	13	global	global	ADJ
taxlaw-2822	367	14	corporate	corporate	ADJ
taxlaw-2822	367	15	tax	tax	NOUN
taxlaw-2822	367	16	information	information	NOUN
taxlaw-2822	367	17	:	:	PUNCT
taxlaw-2822	367	18	the	the	DET
taxlaw-2822	367	19	ccctb	ccctb	NOUN
taxlaw-2822	367	20	model	model	NOUN
taxlaw-2822	367	21	if	if	SCONJ
taxlaw-2822	367	22	the	the	DET
taxlaw-2822	367	23	interactions	interaction	NOUN
taxlaw-2822	367	24	of	of	ADP
taxlaw-2822	367	25	strictly	strictly	ADV
taxlaw-2822	367	26	dominant	dominant	ADJ
taxlaw-2822	367	27	strategies	strategy	NOUN
taxlaw-2822	367	28	do	do	AUX
taxlaw-2822	367	29	not	not	PART
taxlaw-2822	367	30	imply	imply	VERB
taxlaw-2822	367	31	exchange	exchange	NOUN
taxlaw-2822	367	32	of	of	ADP
taxlaw-2822	367	33	information	information	NOUN
taxlaw-2822	367	34	about	about	ADP
taxlaw-2822	367	35	reciprocal	reciprocal	ADJ
taxlaw-2822	367	36	corporate	corporate	ADJ
taxlaw-2822	367	37	profits	profit	NOUN
taxlaw-2822	367	38	and	and	CCONJ
taxlaw-2822	367	39	losses	loss	NOUN
taxlaw-2822	367	40	and	and	CCONJ
taxlaw-2822	367	41	result	result	VERB
taxlaw-2822	367	42	in	in	ADP
taxlaw-2822	367	43	a	a	DET
taxlaw-2822	367	44	prisoner	prisoner	NOUN
taxlaw-2822	367	45	’s	’s	PART
taxlaw-2822	367	46	dilemma	dilemma	PROPN
taxlaw-2822	367	47	equilibrium	equilibrium	NOUN
taxlaw-2822	367	48	,	,	PUNCT
taxlaw-2822	367	49	how	how	SCONJ
taxlaw-2822	367	50	can	can	AUX
taxlaw-2822	367	51	countries	country	NOUN
taxlaw-2822	367	52	ever	ever	ADV
taxlaw-2822	367	53	cooperate	cooperate	VERB
taxlaw-2822	367	54	?	?	PUNCT
taxlaw-2822	368	1	the	the	DET
taxlaw-2822	368	2	answer	answer	NOUN
taxlaw-2822	368	3	is	be	AUX
taxlaw-2822	368	4	that	that	SCONJ
taxlaw-2822	368	5	over	over	ADP
taxlaw-2822	368	6	51	51	NUM
taxlaw-2822	368	7	the	the	DET
taxlaw-2822	368	8	so	so	ADV
taxlaw-2822	368	9	called	call	VERB
taxlaw-2822	368	10	“	"	PUNCT
taxlaw-2822	368	11	nash	nash	PROPN
taxlaw-2822	368	12	equilibrium	equilibrium	NOUN
taxlaw-2822	368	13	”	"	PUNCT
taxlaw-2822	368	14	was	be	AUX
taxlaw-2822	368	15	introduced	introduce	VERB
taxlaw-2822	368	16	in	in	ADP
taxlaw-2822	368	17	the	the	DET
taxlaw-2822	368	18	seminal	seminal	ADJ
taxlaw-2822	368	19	works	work	NOUN
taxlaw-2822	368	20	by	by	ADP
taxlaw-2822	368	21	john	john	PROPN
taxlaw-2822	368	22	nash	nash	PROPN
taxlaw-2822	368	23	,	,	PUNCT
taxlaw-2822	368	24	nobel	nobel	PROPN
taxlaw-2822	368	25	prize	prize	PROPN
taxlaw-2822	368	26	winner	winner	NOUN
taxlaw-2822	368	27	in	in	ADP
taxlaw-2822	368	28	economics	economic	NOUN
taxlaw-2822	368	29	who	who	PRON
taxlaw-2822	368	30	extended	extend	VERB
taxlaw-2822	368	31	and	and	CCONJ
taxlaw-2822	368	32	generalized	generalized	ADJ
taxlaw-2822	368	33	von	von	PROPN
taxlaw-2822	368	34	neumann	neumann	PROPN
taxlaw-2822	368	35	and	and	CCONJ
taxlaw-2822	368	36	morgenstern	morgenstern	PROPN
taxlaw-2822	368	37	's	's	PART
taxlaw-2822	368	38	pioneering	pioneering	ADJ
taxlaw-2822	368	39	work	work	NOUN
taxlaw-2822	368	40	.	.	PUNCT
taxlaw-2822	369	1	a	a	DET
taxlaw-2822	369	2	set	set	NOUN
taxlaw-2822	369	3	of	of	ADP
taxlaw-2822	369	4	strategies	strategy	NOUN
taxlaw-2822	369	5	is	be	AUX
taxlaw-2822	369	6	at	at	ADP
taxlaw-2822	369	7	a	a	DET
taxlaw-2822	369	8	nash	nash	ADJ
taxlaw-2822	369	9	equilibrium	equilibrium	NOUN
taxlaw-2822	369	10	when	when	SCONJ
taxlaw-2822	369	11	it	it	PRON
taxlaw-2822	369	12	is	be	AUX
taxlaw-2822	369	13	the	the	DET
taxlaw-2822	369	14	case	case	NOUN
taxlaw-2822	369	15	that	that	SCONJ
taxlaw-2822	369	16	no	no	DET
taxlaw-2822	369	17	agent	agent	NOUN
taxlaw-2822	369	18	could	could	AUX
taxlaw-2822	369	19	improve	improve	VERB
taxlaw-2822	369	20	its	its	PRON
taxlaw-2822	369	21	payoff	payoff	NOUN
taxlaw-2822	369	22	,	,	PUNCT
taxlaw-2822	369	23	given	give	VERB
taxlaw-2822	369	24	the	the	DET
taxlaw-2822	369	25	strategies	strategy	NOUN
taxlaw-2822	369	26	of	of	ADP
taxlaw-2822	369	27	all	all	DET
taxlaw-2822	369	28	other	other	ADJ
taxlaw-2822	369	29	agents	agent	NOUN
taxlaw-2822	369	30	in	in	ADP
taxlaw-2822	369	31	the	the	DET
taxlaw-2822	369	32	game	game	NOUN
taxlaw-2822	369	33	,	,	PUNCT
taxlaw-2822	369	34	by	by	ADP
taxlaw-2822	369	35	changing	change	VERB
taxlaw-2822	369	36	its	its	PRON
taxlaw-2822	369	37	own	own	ADJ
taxlaw-2822	369	38	strategy	strategy	NOUN
taxlaw-2822	369	39	.	.	PUNCT
taxlaw-2822	370	1	this	this	DET
taxlaw-2822	370	2	idea	idea	NOUN
taxlaw-2822	370	3	is	be	AUX
taxlaw-2822	370	4	related	relate	VERB
taxlaw-2822	370	5	to	to	ADP
taxlaw-2822	370	6	the	the	DET
taxlaw-2822	370	7	concept	concept	NOUN
taxlaw-2822	370	8	of	of	ADP
taxlaw-2822	370	9	strict	strict	ADJ
taxlaw-2822	370	10	dominance	dominance	NOUN
taxlaw-2822	370	11	:	:	PUNCT
taxlaw-2822	370	12	a	a	DET
taxlaw-2822	370	13	strategy	strategy	NOUN
taxlaw-2822	370	14	is	be	AUX
taxlaw-2822	370	15	a	a	DET
taxlaw-2822	370	16	nash	nash	ADJ
taxlaw-2822	370	17	equilibrium	equilibrium	NOUN
taxlaw-2822	370	18	strategy	strategy	NOUN
taxlaw-2822	370	19	only	only	ADV
taxlaw-2822	370	20	if	if	SCONJ
taxlaw-2822	370	21	it	it	PRON
taxlaw-2822	370	22	is	be	AUX
taxlaw-2822	370	23	dominant	dominant	ADJ
taxlaw-2822	370	24	(	(	PUNCT
taxlaw-2822	370	25	in	in	ADP
taxlaw-2822	370	26	other	other	ADJ
taxlaw-2822	370	27	terms	term	NOUN
taxlaw-2822	370	28	no	no	DET
taxlaw-2822	370	29	strategy	strategy	NOUN
taxlaw-2822	370	30	could	could	AUX
taxlaw-2822	370	31	be	be	AUX
taxlaw-2822	370	32	a	a	DET
taxlaw-2822	370	33	nash	nash	ADJ
taxlaw-2822	370	34	equilibrium	equilibrium	NOUN
taxlaw-2822	370	35	strategy	strategy	NOUN
taxlaw-2822	370	36	if	if	SCONJ
taxlaw-2822	370	37	it	it	PRON
taxlaw-2822	370	38	is	be	AUX
taxlaw-2822	370	39	strictly	strictly	ADV
taxlaw-2822	370	40	dominated	dominate	VERB
taxlaw-2822	370	41	)	)	PUNCT
taxlaw-2822	370	42	.	.	PUNCT
taxlaw-2822	371	1	see	see	VERB
taxlaw-2822	371	2	baird	baird	PROPN
taxlaw-2822	371	3	,	,	PUNCT
taxlaw-2822	371	4	supra	supra	PROPN
taxlaw-2822	371	5	note	note	NOUN
taxlaw-2822	371	6	14	14	NUM
taxlaw-2822	371	7	,	,	PUNCT
taxlaw-2822	371	8	at	at	ADP
taxlaw-2822	371	9	19‒24	19‒24	NUM
taxlaw-2822	371	10	.	.	PUNCT
taxlaw-2822	372	1	156	156	NUM
taxlaw-2822	372	2	columbia	columbia	PROPN
taxlaw-2822	372	3	journal	journal	PROPN
taxlaw-2822	372	4	of	of	ADP
taxlaw-2822	372	5	tax	tax	NOUN
taxlaw-2822	372	6	law	law	NOUN
taxlaw-2822	372	7	[	[	X
taxlaw-2822	372	8	vol.5:133	vol.5:133	PROPN
taxlaw-2822	372	9	repeated	repeat	VERB
taxlaw-2822	372	10	interactions	interaction	NOUN
taxlaw-2822	372	11	,	,	PUNCT
taxlaw-2822	372	12	countries	country	NOUN
taxlaw-2822	372	13	play	play	VERB
taxlaw-2822	372	14	the	the	DET
taxlaw-2822	372	15	role	role	NOUN
taxlaw-2822	372	16	of	of	ADP
taxlaw-2822	372	17	both	both	DET
taxlaw-2822	372	18	source	source	NOUN
taxlaw-2822	372	19	-	-	PUNCT
taxlaw-2822	372	20	country	country	NOUN
taxlaw-2822	372	21	and	and	CCONJ
taxlaw-2822	372	22	residencecountry	residencecountry	NOUN
taxlaw-2822	372	23	,	,	PUNCT
taxlaw-2822	372	24	so	so	SCONJ
taxlaw-2822	372	25	that	that	SCONJ
taxlaw-2822	372	26	communication	communication	NOUN
taxlaw-2822	372	27	and	and	CCONJ
taxlaw-2822	372	28	the	the	DET
taxlaw-2822	372	29	resulting	result	VERB
taxlaw-2822	372	30	cooperation	cooperation	NOUN
taxlaw-2822	372	31	become	become	VERB
taxlaw-2822	372	32	possible	possible	ADJ
taxlaw-2822	372	33	when	when	SCONJ
taxlaw-2822	372	34	countries	country	NOUN
taxlaw-2822	372	35	realize	realize	VERB
taxlaw-2822	372	36	that	that	SCONJ
taxlaw-2822	372	37	there	there	PRON
taxlaw-2822	372	38	is	be	VERB
taxlaw-2822	372	39	a	a	DET
taxlaw-2822	372	40	loss	loss	NOUN
taxlaw-2822	372	41	generated	generate	VERB
taxlaw-2822	372	42	by	by	ADP
taxlaw-2822	372	43	non	non	NOUN
taxlaw-2822	372	44	-	-	NOUN
taxlaw-2822	372	45	cooperation	cooperation	NOUN
taxlaw-2822	372	46	that	that	PRON
taxlaw-2822	372	47	might	might	AUX
taxlaw-2822	372	48	be	be	AUX
taxlaw-2822	372	49	remedied	remedie	VERB
taxlaw-2822	372	50	by	by	ADP
taxlaw-2822	372	51	cooperation	cooperation	NOUN
taxlaw-2822	372	52	,	,	PUNCT
taxlaw-2822	372	53	achieved	achieve	VERB
taxlaw-2822	372	54	through	through	ADP
taxlaw-2822	372	55	communication	communication	NOUN
taxlaw-2822	372	56	and	and	CCONJ
taxlaw-2822	372	57	backed	back	VERB
taxlaw-2822	372	58	by	by	ADP
taxlaw-2822	372	59	commitment	commitment	NOUN
taxlaw-2822	372	60	.	.	PUNCT
taxlaw-2822	373	1	moreover	moreover	ADV
taxlaw-2822	373	2	,	,	PUNCT
taxlaw-2822	373	3	in	in	ADP
taxlaw-2822	373	4	the	the	DET
taxlaw-2822	373	5	current	current	ADJ
taxlaw-2822	373	6	uncooperative	uncooperative	ADJ
taxlaw-2822	373	7	setting	setting	NOUN
taxlaw-2822	373	8	of	of	ADP
taxlaw-2822	373	9	countries	country	NOUN
taxlaw-2822	373	10	that	that	PRON
taxlaw-2822	373	11	rely	rely	VERB
taxlaw-2822	373	12	only	only	ADV
taxlaw-2822	373	13	on	on	ADP
taxlaw-2822	373	14	unilateral	unilateral	ADJ
taxlaw-2822	373	15	dominant	dominant	ADJ
taxlaw-2822	373	16	strategies	strategy	NOUN
taxlaw-2822	373	17	that	that	PRON
taxlaw-2822	373	18	prevent	prevent	VERB
taxlaw-2822	373	19	the	the	DET
taxlaw-2822	373	20	cross	cross	ADJ
taxlaw-2822	373	21	-	-	ADJ
taxlaw-2822	373	22	border	border	ADJ
taxlaw-2822	373	23	shifting	shifting	NOUN
taxlaw-2822	373	24	of	of	ADP
taxlaw-2822	373	25	profits	profit	NOUN
taxlaw-2822	373	26	and	and	CCONJ
taxlaw-2822	373	27	losses	loss	NOUN
taxlaw-2822	373	28	,	,	PUNCT
taxlaw-2822	373	29	global	global	ADJ
taxlaw-2822	373	30	taxpayers	taxpayer	NOUN
taxlaw-2822	373	31	avoid	avoid	VERB
taxlaw-2822	373	32	the	the	DET
taxlaw-2822	373	33	unilateral	unilateral	ADJ
taxlaw-2822	373	34	rules	rule	NOUN
taxlaw-2822	373	35	of	of	ADP
taxlaw-2822	373	36	those	those	DET
taxlaw-2822	373	37	individual	individual	ADJ
taxlaw-2822	373	38	countries	country	NOUN
taxlaw-2822	373	39	by	by	ADP
taxlaw-2822	373	40	using	use	VERB
taxlaw-2822	373	41	aggressive	aggressive	ADJ
taxlaw-2822	373	42	tax	tax	NOUN
taxlaw-2822	373	43	planning	planning	NOUN
taxlaw-2822	373	44	that	that	PRON
taxlaw-2822	373	45	takes	take	VERB
taxlaw-2822	373	46	advantage	advantage	NOUN
taxlaw-2822	373	47	of	of	ADP
taxlaw-2822	373	48	information	information	NOUN
taxlaw-2822	373	49	mismatches	mismatch	NOUN
taxlaw-2822	373	50	.	.	PUNCT
taxlaw-2822	374	1	the	the	DET
taxlaw-2822	374	2	most	most	ADV
taxlaw-2822	374	3	effective	effective	ADJ
taxlaw-2822	374	4	tool	tool	NOUN
taxlaw-2822	374	5	to	to	PART
taxlaw-2822	374	6	counteract	counteract	VERB
taxlaw-2822	374	7	such	such	ADJ
taxlaw-2822	374	8	abuses	abuse	NOUN
taxlaw-2822	374	9	and	and	CCONJ
taxlaw-2822	374	10	arbitrages	arbitrage	NOUN
taxlaw-2822	374	11	is	be	AUX
taxlaw-2822	374	12	the	the	DET
taxlaw-2822	374	13	possibility	possibility	NOUN
taxlaw-2822	374	14	for	for	SCONJ
taxlaw-2822	374	15	countries	country	NOUN
taxlaw-2822	374	16	to	to	PART
taxlaw-2822	374	17	fully	fully	ADV
taxlaw-2822	374	18	exchange	exchange	VERB
taxlaw-2822	374	19	information	information	NOUN
taxlaw-2822	374	20	of	of	ADP
taxlaw-2822	374	21	reciprocal	reciprocal	ADJ
taxlaw-2822	374	22	corporate	corporate	ADJ
taxlaw-2822	374	23	profits	profit	NOUN
taxlaw-2822	374	24	and	and	CCONJ
taxlaw-2822	374	25	losses	loss	NOUN
taxlaw-2822	374	26	thereby	thereby	ADV
taxlaw-2822	374	27	cooperating	cooperate	VERB
taxlaw-2822	374	28	in	in	ADP
taxlaw-2822	374	29	enforcement	enforcement	NOUN
taxlaw-2822	374	30	.	.	PUNCT
taxlaw-2822	375	1	in	in	ADP
taxlaw-2822	375	2	this	this	DET
taxlaw-2822	375	3	situation	situation	NOUN
taxlaw-2822	375	4	,	,	PUNCT
taxlaw-2822	375	5	correlative	correlative	ADJ
taxlaw-2822	375	6	adjustments	adjustment	NOUN
taxlaw-2822	375	7	linking	link	VERB
taxlaw-2822	375	8	the	the	DET
taxlaw-2822	375	9	domestic	domestic	ADJ
taxlaw-2822	375	10	methods	method	NOUN
taxlaw-2822	375	11	of	of	ADP
taxlaw-2822	375	12	tax	tax	NOUN
taxlaw-2822	375	13	consolidation	consolidation	NOUN
taxlaw-2822	375	14	become	become	VERB
taxlaw-2822	375	15	possible	possible	ADJ
taxlaw-2822	375	16	in	in	ADP
taxlaw-2822	375	17	a	a	DET
taxlaw-2822	375	18	cross	cross	ADJ
taxlaw-2822	375	19	-	-	ADJ
taxlaw-2822	375	20	border	border	ADJ
taxlaw-2822	375	21	situation	situation	NOUN
taxlaw-2822	375	22	.	.	PUNCT
taxlaw-2822	376	1	in	in	ADP
taxlaw-2822	376	2	the	the	DET
taxlaw-2822	376	3	model	model	NOUN
taxlaw-2822	376	4	used	use	VERB
taxlaw-2822	376	5	here	here	ADV
taxlaw-2822	376	6	,	,	PUNCT
taxlaw-2822	376	7	the	the	DET
taxlaw-2822	376	8	countries	country	NOUN
taxlaw-2822	376	9	envisage	envisage	VERB
taxlaw-2822	376	10	that	that	SCONJ
taxlaw-2822	376	11	the	the	DET
taxlaw-2822	376	12	interactions	interaction	NOUN
taxlaw-2822	376	13	will	will	AUX
taxlaw-2822	376	14	be	be	AUX
taxlaw-2822	376	15	repeated	repeat	VERB
taxlaw-2822	376	16	for	for	ADP
taxlaw-2822	376	17	an	an	DET
taxlaw-2822	376	18	indefinite	indefinite	ADJ
taxlaw-2822	376	19	period	period	NOUN
taxlaw-2822	376	20	of	of	ADP
taxlaw-2822	376	21	time	time	NOUN
taxlaw-2822	376	22	on	on	ADP
taxlaw-2822	376	23	the	the	DET
taxlaw-2822	376	24	basis	basis	NOUN
taxlaw-2822	376	25	of	of	ADP
taxlaw-2822	376	26	reciprocity	reciprocity	NOUN
taxlaw-2822	376	27	and	and	CCONJ
taxlaw-2822	376	28	thus	thus	ADV
taxlaw-2822	376	29	engage	engage	VERB
taxlaw-2822	376	30	in	in	ADP
taxlaw-2822	376	31	some	some	DET
taxlaw-2822	376	32	form	form	NOUN
taxlaw-2822	376	33	of	of	ADP
taxlaw-2822	376	34	agreed	agree	VERB
taxlaw-2822	376	35	-	-	PUNCT
taxlaw-2822	376	36	upon	upon	ADP
taxlaw-2822	376	37	coordinated	coordinated	ADJ
taxlaw-2822	376	38	action	action	NOUN
taxlaw-2822	376	39	that	that	PRON
taxlaw-2822	376	40	leads	lead	VERB
taxlaw-2822	376	41	to	to	ADP
taxlaw-2822	376	42	the	the	DET
taxlaw-2822	376	43	highest	high	ADJ
taxlaw-2822	376	44	possible	possible	ADJ
taxlaw-2822	376	45	global	global	ADJ
taxlaw-2822	376	46	payoffs	payoff	NOUN
taxlaw-2822	376	47	afforded	afford	VERB
taxlaw-2822	376	48	by	by	ADP
taxlaw-2822	376	49	the	the	DET
taxlaw-2822	376	50	game	game	NOUN
taxlaw-2822	376	51	.	.	PUNCT
taxlaw-2822	377	1	relying	rely	VERB
taxlaw-2822	377	2	on	on	ADP
taxlaw-2822	377	3	the	the	DET
taxlaw-2822	377	4	game	game	NOUN
taxlaw-2822	377	5	diagrammed	diagram	VERB
taxlaw-2822	377	6	in	in	ADP
taxlaw-2822	377	7	table	table	NOUN
taxlaw-2822	377	8	3	3	NUM
taxlaw-2822	377	9	,	,	PUNCT
taxlaw-2822	377	10	it	it	PRON
taxlaw-2822	377	11	is	be	AUX
taxlaw-2822	377	12	easy	easy	ADJ
taxlaw-2822	377	13	to	to	PART
taxlaw-2822	377	14	see	see	VERB
taxlaw-2822	377	15	that	that	SCONJ
taxlaw-2822	377	16	the	the	DET
taxlaw-2822	377	17	highest	high	ADJ
taxlaw-2822	377	18	global	global	ADJ
taxlaw-2822	377	19	payoff	payoff	NOUN
taxlaw-2822	377	20	that	that	PRON
taxlaw-2822	377	21	could	could	AUX
taxlaw-2822	377	22	be	be	AUX
taxlaw-2822	377	23	achieved	achieve	VERB
taxlaw-2822	377	24	is	be	AUX
taxlaw-2822	377	25	the	the	DET
taxlaw-2822	377	26	intersection	intersection	NOUN
taxlaw-2822	377	27	of	of	ADP
taxlaw-2822	377	28	strategies	strategy	NOUN
taxlaw-2822	377	29	in	in	ADP
taxlaw-2822	377	30	cell	cell	NOUN
taxlaw-2822	378	1	d	d	NOUN
taxlaw-2822	378	2	:	:	PUNCT
taxlaw-2822	378	3	a	a	DET
taxlaw-2822	378	4	cooperative	cooperative	ADJ
taxlaw-2822	378	5	interaction	interaction	NOUN
taxlaw-2822	378	6	which	which	PRON
taxlaw-2822	378	7	implies	imply	VERB
taxlaw-2822	378	8	exchange	exchange	NOUN
taxlaw-2822	378	9	of	of	ADP
taxlaw-2822	378	10	information	information	NOUN
taxlaw-2822	378	11	that	that	PRON
taxlaw-2822	378	12	allows	allow	VERB
taxlaw-2822	378	13	cross	cross	ADJ
taxlaw-2822	378	14	-	-	ADJ
taxlaw-2822	378	15	border	border	ADJ
taxlaw-2822	378	16	correlative	correlative	ADJ
taxlaw-2822	378	17	adjustments	adjustment	NOUN
taxlaw-2822	378	18	in	in	ADP
taxlaw-2822	378	19	which	which	PRON
taxlaw-2822	378	20	each	each	DET
taxlaw-2822	378	21	agent	agent	NOUN
taxlaw-2822	378	22	gets	get	VERB
taxlaw-2822	378	23	a	a	DET
taxlaw-2822	378	24	payoff	payoff	NOUN
taxlaw-2822	378	25	of	of	ADP
taxlaw-2822	378	26	3,52	3,52	NUM
taxlaw-2822	378	27	with	with	ADP
taxlaw-2822	378	28	a	a	DET
taxlaw-2822	378	29	global	global	ADJ
taxlaw-2822	378	30	payoff	payoff	NOUN
taxlaw-2822	378	31	of	of	ADP
taxlaw-2822	378	32	6.53	6.53	NUM
taxlaw-2822	378	33	the	the	DET
taxlaw-2822	378	34	initial	initial	ADJ
taxlaw-2822	378	35	setting	setting	NOUN
taxlaw-2822	378	36	of	of	ADP
taxlaw-2822	378	37	the	the	DET
taxlaw-2822	378	38	prisoner	prisoner	NOUN
taxlaw-2822	378	39	’s	’s	PART
taxlaw-2822	378	40	dilemma	dilemma	NOUN
taxlaw-2822	378	41	dictates	dictate	VERB
taxlaw-2822	378	42	that	that	SCONJ
taxlaw-2822	378	43	such	such	DET
taxlaw-2822	378	44	a	a	DET
taxlaw-2822	378	45	payoff	payoff	NOUN
taxlaw-2822	378	46	can	can	AUX
taxlaw-2822	378	47	not	not	PART
taxlaw-2822	378	48	be	be	AUX
taxlaw-2822	378	49	achieved	achieve	VERB
taxlaw-2822	378	50	because	because	SCONJ
taxlaw-2822	378	51	it	it	PRON
taxlaw-2822	378	52	is	be	AUX
taxlaw-2822	378	53	not	not	PART
taxlaw-2822	378	54	a	a	DET
taxlaw-2822	378	55	dominant	dominant	ADJ
taxlaw-2822	378	56	strategy	strategy	NOUN
taxlaw-2822	378	57	,	,	PUNCT
taxlaw-2822	378	58	but	but	CCONJ
taxlaw-2822	378	59	a	a	DET
taxlaw-2822	378	60	rational	rational	ADJ
taxlaw-2822	378	61	policy	policy	NOUN
taxlaw-2822	378	62	maker	maker	NOUN
taxlaw-2822	378	63	can	can	AUX
taxlaw-2822	378	64	identify	identify	VERB
taxlaw-2822	378	65	a	a	DET
taxlaw-2822	378	66	way	way	NOUN
taxlaw-2822	378	67	out	out	ADP
taxlaw-2822	378	68	from	from	ADP
taxlaw-2822	378	69	that	that	DET
taxlaw-2822	378	70	deadlock	deadlock	NOUN
taxlaw-2822	378	71	of	of	ADP
taxlaw-2822	378	72	non	non	NOUN
taxlaw-2822	378	73	-	-	NOUN
taxlaw-2822	378	74	cooperation	cooperation	NOUN
taxlaw-2822	378	75	.	.	PUNCT
taxlaw-2822	379	1	it	it	PRON
taxlaw-2822	379	2	is	be	AUX
taxlaw-2822	379	3	therefore	therefore	ADV
taxlaw-2822	379	4	possible	possible	ADJ
taxlaw-2822	379	5	for	for	SCONJ
taxlaw-2822	379	6	countries	country	NOUN
taxlaw-2822	379	7	to	to	PART
taxlaw-2822	379	8	achieve	achieve	VERB
taxlaw-2822	379	9	the	the	DET
taxlaw-2822	379	10	tax	tax	NOUN
taxlaw-2822	379	11	regulation	regulation	NOUN
taxlaw-2822	379	12	of	of	ADP
taxlaw-2822	379	13	cross	cross	ADJ
taxlaw-2822	379	14	-	-	ADJ
taxlaw-2822	379	15	border	border	ADJ
taxlaw-2822	379	16	consolidation	consolidation	NOUN
taxlaw-2822	379	17	of	of	ADP
taxlaw-2822	379	18	profits	profit	NOUN
taxlaw-2822	379	19	and	and	CCONJ
taxlaw-2822	379	20	losses	loss	NOUN
taxlaw-2822	379	21	through	through	ADP
taxlaw-2822	379	22	either	either	CCONJ
taxlaw-2822	379	23	(	(	PUNCT
taxlaw-2822	379	24	i	i	NOUN
taxlaw-2822	379	25	)	)	PUNCT
taxlaw-2822	379	26	sets	set	NOUN
taxlaw-2822	379	27	of	of	ADP
taxlaw-2822	379	28	bilateral	bilateral	ADJ
taxlaw-2822	379	29	agreements	agreement	NOUN
taxlaw-2822	379	30	,	,	PUNCT
taxlaw-2822	379	31	or	or	CCONJ
taxlaw-2822	379	32	(	(	PUNCT
taxlaw-2822	379	33	ii	ii	NOUN
taxlaw-2822	379	34	)	)	PUNCT
taxlaw-2822	379	35	a	a	DET
taxlaw-2822	379	36	single	single	ADJ
taxlaw-2822	379	37	multilateral	multilateral	ADJ
taxlaw-2822	379	38	agreement	agreement	NOUN
taxlaw-2822	379	39	,	,	PUNCT
taxlaw-2822	379	40	thereby	thereby	ADV
taxlaw-2822	379	41	creating	create	VERB
taxlaw-2822	379	42	an	an	DET
taxlaw-2822	379	43	international	international	ADJ
taxlaw-2822	379	44	tax	tax	NOUN
taxlaw-2822	379	45	regime.54	regime.54	NOUN
taxlaw-2822	379	46	bilateral	bilateral	ADJ
taxlaw-2822	379	47	agreements	agreement	NOUN
taxlaw-2822	379	48	pursue	pursue	VERB
taxlaw-2822	379	49	solutions	solution	NOUN
taxlaw-2822	379	50	that	that	PRON
taxlaw-2822	379	51	can	can	AUX
taxlaw-2822	379	52	be	be	AUX
taxlaw-2822	379	53	attained	attain	VERB
taxlaw-2822	379	54	by	by	ADP
taxlaw-2822	379	55	two	two	NUM
taxlaw-2822	379	56	countries	country	NOUN
taxlaw-2822	379	57	on	on	ADP
taxlaw-2822	379	58	the	the	DET
taxlaw-2822	379	59	basis	basis	NOUN
taxlaw-2822	379	60	of	of	ADP
taxlaw-2822	379	61	reciprocity	reciprocity	NOUN
taxlaw-2822	379	62	through	through	ADP
taxlaw-2822	379	63	agreed	agree	VERB
taxlaw-2822	379	64	-	-	PUNCT
taxlaw-2822	379	65	upon	upon	ADP
taxlaw-2822	379	66	correlative	correlative	ADJ
taxlaw-2822	379	67	adjustments	adjustment	NOUN
taxlaw-2822	379	68	based	base	VERB
taxlaw-2822	379	69	on	on	ADP
taxlaw-2822	379	70	the	the	DET
taxlaw-2822	379	71	exchange	exchange	NOUN
taxlaw-2822	379	72	of	of	ADP
taxlaw-2822	379	73	information	information	NOUN
taxlaw-2822	379	74	about	about	ADP
taxlaw-2822	379	75	reciprocal	reciprocal	ADJ
taxlaw-2822	379	76	corporate	corporate	ADJ
taxlaw-2822	379	77	profits	profit	NOUN
taxlaw-2822	379	78	and	and	CCONJ
taxlaw-2822	379	79	losses	loss	NOUN
taxlaw-2822	379	80	.	.	PUNCT
taxlaw-2822	380	1	those	those	DET
taxlaw-2822	380	2	situations	situation	NOUN
taxlaw-2822	380	3	that	that	PRON
taxlaw-2822	380	4	were	be	AUX
taxlaw-2822	380	5	described	describe	VERB
taxlaw-2822	380	6	as	as	ADP
taxlaw-2822	380	7	uncooperative	uncooperative	ADJ
taxlaw-2822	380	8	equilibria	equilibrium	NOUN
taxlaw-2822	380	9	of	of	ADP
taxlaw-2822	380	10	the	the	DET
taxlaw-2822	380	11	game	game	NOUN
taxlaw-2822	380	12	can	can	AUX
taxlaw-2822	380	13	thus	thus	ADV
taxlaw-2822	380	14	be	be	AUX
taxlaw-2822	380	15	transformed	transform	VERB
taxlaw-2822	380	16	into	into	ADP
taxlaw-2822	380	17	agreedupon	agreedupon	NOUN
taxlaw-2822	380	18	cooperative	cooperative	ADJ
taxlaw-2822	380	19	solutions	solution	NOUN
taxlaw-2822	380	20	that	that	PRON
taxlaw-2822	380	21	afford	afford	VERB
taxlaw-2822	380	22	the	the	DET
taxlaw-2822	380	23	highest	high	ADJ
taxlaw-2822	380	24	global	global	ADJ
taxlaw-2822	380	25	payoffs	payoff	NOUN
taxlaw-2822	380	26	.	.	PUNCT
taxlaw-2822	381	1	for	for	ADP
taxlaw-2822	381	2	example	example	NOUN
taxlaw-2822	381	3	,	,	PUNCT
taxlaw-2822	381	4	the	the	DET
taxlaw-2822	381	5	very	very	ADV
taxlaw-2822	381	6	same	same	ADJ
taxlaw-2822	381	7	two	two	NUM
taxlaw-2822	381	8	countries	country	NOUN
taxlaw-2822	381	9	adopting	adopt	VERB
taxlaw-2822	381	10	group	group	NOUN
taxlaw-2822	381	11	relief	relief	NOUN
taxlaw-2822	381	12	that	that	PRON
taxlaw-2822	381	13	were	be	AUX
taxlaw-2822	381	14	stuck	stick	VERB
taxlaw-2822	381	15	in	in	ADP
taxlaw-2822	381	16	the	the	DET
taxlaw-2822	381	17	uncooperative	uncooperative	ADJ
taxlaw-2822	381	18	solution	solution	NOUN
taxlaw-2822	381	19	of	of	ADP
taxlaw-2822	381	20	cell	cell	NOUN
taxlaw-2822	381	21	a	a	PRON
taxlaw-2822	381	22	of	of	ADP
taxlaw-2822	381	23	table	table	NOUN
taxlaw-2822	381	24	3	3	NUM
taxlaw-2822	381	25	,	,	PUNCT
taxlaw-2822	381	26	by	by	ADP
taxlaw-2822	381	27	communicating	communicate	VERB
taxlaw-2822	381	28	,	,	PUNCT
taxlaw-2822	381	29	can	can	AUX
taxlaw-2822	381	30	develop	develop	VERB
taxlaw-2822	381	31	inter	inter	ADJ
taxlaw-2822	381	32	-	-	ADJ
taxlaw-2822	381	33	dependent	dependent	ADJ
taxlaw-2822	381	34	agreed	agree	VERB
taxlaw-2822	381	35	-	-	PUNCT
taxlaw-2822	381	36	upon	upon	NOUN
taxlaw-2822	381	37	mechanisms	mechanism	NOUN
taxlaw-2822	381	38	when	when	SCONJ
taxlaw-2822	381	39	the	the	DET
taxlaw-2822	381	40	deduction	deduction	NOUN
taxlaw-2822	381	41	of	of	ADP
taxlaw-2822	381	42	foreign	foreign	ADJ
taxlaw-2822	381	43	losses	loss	NOUN
taxlaw-2822	381	44	transferred	transfer	VERB
taxlaw-2822	381	45	from	from	ADP
taxlaw-2822	381	46	the	the	DET
taxlaw-2822	381	47	source	source	NOUN
taxlaw-2822	381	48	-	-	PUNCT
taxlaw-2822	381	49	country	country	NOUN
taxlaw-2822	381	50	to	to	ADP
taxlaw-2822	381	51	the	the	DET
taxlaw-2822	381	52	residence	residence	NOUN
taxlaw-2822	381	53	-	-	PUNCT
taxlaw-2822	381	54	country	country	NOUN
taxlaw-2822	381	55	(	(	PUNCT
taxlaw-2822	381	56	an	an	DET
taxlaw-2822	381	57	inflow	inflow	NOUN
taxlaw-2822	381	58	of	of	ADP
taxlaw-2822	381	59	foreign	foreign	ADJ
taxlaw-2822	381	60	losses	loss	NOUN
taxlaw-2822	381	61	from	from	ADP
taxlaw-2822	381	62	the	the	DET
taxlaw-2822	381	63	perspective	perspective	NOUN
taxlaw-2822	381	64	of	of	ADP
taxlaw-2822	381	65	the	the	DET
taxlaw-2822	381	66	residencecountry	residencecountry	NOUN
taxlaw-2822	381	67	)	)	PUNCT
taxlaw-2822	381	68	is	be	AUX
taxlaw-2822	381	69	matched	match	VERB
taxlaw-2822	381	70	by	by	ADP
taxlaw-2822	381	71	a	a	DET
taxlaw-2822	381	72	correlative	correlative	ADJ
taxlaw-2822	381	73	adjustment	adjustment	NOUN
taxlaw-2822	381	74	in	in	ADP
taxlaw-2822	381	75	the	the	DET
taxlaw-2822	381	76	other	other	ADJ
taxlaw-2822	381	77	country	country	NOUN
taxlaw-2822	381	78	,	,	PUNCT
taxlaw-2822	381	79	i.e.	i.e.	X
taxlaw-2822	381	80	the	the	DET
taxlaw-2822	381	81	deduction	deduction	NOUN
taxlaw-2822	381	82	of	of	ADP
taxlaw-2822	381	83	domestic	domestic	ADJ
taxlaw-2822	381	84	losses	loss	NOUN
taxlaw-2822	381	85	in	in	ADP
taxlaw-2822	381	86	the	the	DET
taxlaw-2822	381	87	source	source	NOUN
taxlaw-2822	381	88	-	-	PUNCT
taxlaw-2822	381	89	country	country	NOUN
taxlaw-2822	381	90	(	(	PUNCT
taxlaw-2822	381	91	an	an	DET
taxlaw-2822	381	92	outflow	outflow	NOUN
taxlaw-2822	381	93	of	of	ADP
taxlaw-2822	381	94	domestic	domestic	ADJ
taxlaw-2822	381	95	losses	loss	NOUN
taxlaw-2822	381	96	from	from	ADP
taxlaw-2822	381	97	the	the	DET
taxlaw-2822	381	98	perspective	perspective	NOUN
taxlaw-2822	381	99	52	52	NUM
taxlaw-2822	381	100	in	in	ADP
taxlaw-2822	381	101	that	that	DET
taxlaw-2822	381	102	cooperative	cooperative	ADJ
taxlaw-2822	381	103	interaction	interaction	NOUN
taxlaw-2822	381	104	the	the	DET
taxlaw-2822	381	105	domestic	domestic	ADJ
taxlaw-2822	381	106	losses	loss	NOUN
taxlaw-2822	381	107	in	in	ADP
taxlaw-2822	381	108	the	the	DET
taxlaw-2822	381	109	source	source	NOUN
taxlaw-2822	381	110	-	-	PUNCT
taxlaw-2822	381	111	country	country	NOUN
taxlaw-2822	381	112	are	be	AUX
taxlaw-2822	381	113	deductible	deductible	ADJ
taxlaw-2822	381	114	by	by	ADP
taxlaw-2822	381	115	the	the	DET
taxlaw-2822	381	116	transferor	transferor	NOUN
taxlaw-2822	381	117	,	,	PUNCT
taxlaw-2822	381	118	and	and	CCONJ
taxlaw-2822	381	119	the	the	DET
taxlaw-2822	381	120	foreign	foreign	ADJ
taxlaw-2822	381	121	losses	loss	NOUN
taxlaw-2822	381	122	are	be	AUX
taxlaw-2822	381	123	recognized	recognize	VERB
taxlaw-2822	381	124	by	by	ADP
taxlaw-2822	381	125	the	the	DET
taxlaw-2822	381	126	recipient	recipient	NOUN
taxlaw-2822	381	127	in	in	ADP
taxlaw-2822	381	128	the	the	DET
taxlaw-2822	381	129	residence	residence	NOUN
taxlaw-2822	381	130	-	-	PUNCT
taxlaw-2822	381	131	country	country	NOUN
taxlaw-2822	381	132	.	.	PUNCT
taxlaw-2822	382	1	53	53	NUM
taxlaw-2822	382	2	if	if	SCONJ
taxlaw-2822	382	3	there	there	PRON
taxlaw-2822	382	4	is	be	VERB
taxlaw-2822	382	5	an	an	DET
taxlaw-2822	382	6	uncooperative	uncooperative	ADJ
taxlaw-2822	382	7	interaction	interaction	NOUN
taxlaw-2822	382	8	that	that	PRON
taxlaw-2822	382	9	prevents	prevent	VERB
taxlaw-2822	382	10	cross	cross	ADJ
taxlaw-2822	382	11	-	-	ADJ
taxlaw-2822	382	12	border	border	ADJ
taxlaw-2822	382	13	correlative	correlative	ADJ
taxlaw-2822	382	14	adjustments	adjustment	NOUN
taxlaw-2822	382	15	(	(	PUNCT
taxlaw-2822	382	16	cell	cell	NOUN
taxlaw-2822	382	17	a	a	NOUN
taxlaw-2822	382	18	)	)	PUNCT
taxlaw-2822	382	19	,	,	PUNCT
taxlaw-2822	382	20	then	then	ADV
taxlaw-2822	382	21	they	they	PRON
taxlaw-2822	382	22	each	each	PRON
taxlaw-2822	382	23	get	get	VERB
taxlaw-2822	382	24	a	a	DET
taxlaw-2822	382	25	payoff	payoff	NOUN
taxlaw-2822	382	26	of	of	ADP
taxlaw-2822	382	27	2	2	NUM
taxlaw-2822	382	28	.	.	PUNCT
taxlaw-2822	383	1	if	if	SCONJ
taxlaw-2822	383	2	there	there	PRON
taxlaw-2822	383	3	is	be	VERB
taxlaw-2822	383	4	an	an	DET
taxlaw-2822	383	5	uncooperative	uncooperative	ADJ
taxlaw-2822	383	6	interaction	interaction	NOUN
taxlaw-2822	383	7	favorable	favorable	ADJ
taxlaw-2822	383	8	to	to	ADP
taxlaw-2822	383	9	the	the	DET
taxlaw-2822	383	10	source	source	NOUN
taxlaw-2822	383	11	-	-	PUNCT
taxlaw-2822	383	12	country	country	NOUN
taxlaw-2822	383	13	(	(	PUNCT
taxlaw-2822	383	14	cell	cell	NOUN
taxlaw-2822	383	15	b	b	NOUN
taxlaw-2822	383	16	)	)	PUNCT
taxlaw-2822	383	17	,	,	PUNCT
taxlaw-2822	383	18	then	then	ADV
taxlaw-2822	383	19	the	the	DET
taxlaw-2822	383	20	source	source	NOUN
taxlaw-2822	383	21	-	-	PUNCT
taxlaw-2822	383	22	country	country	NOUN
taxlaw-2822	383	23	gets	get	VERB
taxlaw-2822	383	24	a	a	DET
taxlaw-2822	383	25	payoff	payoff	NOUN
taxlaw-2822	383	26	of	of	ADP
taxlaw-2822	383	27	4	4	NUM
taxlaw-2822	383	28	(	(	PUNCT
taxlaw-2822	383	29	full	full	ADJ
taxlaw-2822	383	30	protection	protection	NOUN
taxlaw-2822	383	31	of	of	ADP
taxlaw-2822	383	32	its	its	PRON
taxlaw-2822	383	33	tax	tax	NOUN
taxlaw-2822	383	34	base	base	NOUN
taxlaw-2822	383	35	)	)	PUNCT
taxlaw-2822	383	36	and	and	CCONJ
taxlaw-2822	383	37	residence	residence	NOUN
taxlaw-2822	383	38	-	-	PUNCT
taxlaw-2822	383	39	country	country	NOUN
taxlaw-2822	383	40	gets	get	VERB
taxlaw-2822	383	41	a	a	DET
taxlaw-2822	383	42	payoff	payoff	NOUN
taxlaw-2822	383	43	of	of	ADP
taxlaw-2822	383	44	0	0	NUM
taxlaw-2822	383	45	(	(	PUNCT
taxlaw-2822	383	46	no	no	DET
taxlaw-2822	383	47	protection	protection	NOUN
taxlaw-2822	383	48	at	at	ADP
taxlaw-2822	383	49	all	all	PRON
taxlaw-2822	383	50	of	of	ADP
taxlaw-2822	383	51	its	its	PRON
taxlaw-2822	383	52	tax	tax	NOUN
taxlaw-2822	383	53	base	base	NOUN
taxlaw-2822	383	54	)	)	PUNCT
taxlaw-2822	383	55	.	.	PUNCT
taxlaw-2822	384	1	the	the	DET
taxlaw-2822	384	2	reverse	reverse	ADJ
taxlaw-2822	384	3	situation	situation	NOUN
taxlaw-2822	384	4	occurs	occur	VERB
taxlaw-2822	384	5	when	when	SCONJ
taxlaw-2822	384	6	there	there	PRON
taxlaw-2822	384	7	is	be	VERB
taxlaw-2822	384	8	an	an	DET
taxlaw-2822	384	9	uncooperative	uncooperative	ADJ
taxlaw-2822	384	10	interaction	interaction	NOUN
taxlaw-2822	384	11	favorable	favorable	ADJ
taxlaw-2822	384	12	to	to	ADP
taxlaw-2822	384	13	the	the	DET
taxlaw-2822	384	14	residence	residence	NOUN
taxlaw-2822	384	15	-	-	PUNCT
taxlaw-2822	384	16	country	country	NOUN
taxlaw-2822	384	17	(	(	PUNCT
taxlaw-2822	384	18	cell	cell	NOUN
taxlaw-2822	384	19	c	c	NOUN
taxlaw-2822	384	20	)	)	PUNCT
taxlaw-2822	384	21	.	.	PUNCT
taxlaw-2822	385	1	54	54	NUM
taxlaw-2822	386	1	the	the	DET
taxlaw-2822	386	2	view	view	NOUN
taxlaw-2822	386	3	that	that	SCONJ
taxlaw-2822	386	4	there	there	PRON
taxlaw-2822	386	5	is	be	VERB
taxlaw-2822	386	6	an	an	DET
taxlaw-2822	386	7	actual	actual	ADJ
taxlaw-2822	386	8	international	international	ADJ
taxlaw-2822	386	9	law	law	NOUN
taxlaw-2822	386	10	regime	regime	NOUN
taxlaw-2822	386	11	that	that	PRON
taxlaw-2822	386	12	transcends	transcend	VERB
taxlaw-2822	386	13	national	national	ADJ
taxlaw-2822	386	14	interests	interest	NOUN
taxlaw-2822	386	15	operating	operate	VERB
taxlaw-2822	386	16	in	in	ADP
taxlaw-2822	386	17	a	a	DET
taxlaw-2822	386	18	mere	mere	ADJ
taxlaw-2822	386	19	coordination	coordination	NOUN
taxlaw-2822	386	20	game	game	NOUN
taxlaw-2822	386	21	dominated	dominate	VERB
taxlaw-2822	386	22	by	by	ADP
taxlaw-2822	386	23	unilateral	unilateral	ADJ
taxlaw-2822	386	24	strategies	strategy	NOUN
taxlaw-2822	386	25	is	be	AUX
taxlaw-2822	386	26	advocated	advocate	VERB
taxlaw-2822	386	27	in	in	ADP
taxlaw-2822	386	28	reuven	reuven	PROPN
taxlaw-2822	386	29	avi	avi	PROPN
taxlaw-2822	386	30	yonah	yonah	PROPN
taxlaw-2822	386	31	,	,	PUNCT
taxlaw-2822	386	32	international	international	ADJ
taxlaw-2822	386	33	tax	tax	NOUN
taxlaw-2822	386	34	as	as	ADP
taxlaw-2822	386	35	international	international	ADJ
taxlaw-2822	386	36	law	law	NOUN
taxlaw-2822	386	37	supra	supra	PROPN
taxlaw-2822	386	38	note	note	NOUN
taxlaw-2822	386	39	18	18	NUM
taxlaw-2822	386	40	at	at	ADP
taxlaw-2822	386	41	2‒8	2‒8	NUM
taxlaw-2822	386	42	;	;	PUNCT
taxlaw-2822	386	43	diane	diane	NOUN
taxlaw-2822	386	44	m.	m.	NOUN
taxlaw-2822	386	45	ring	ring	NOUN
taxlaw-2822	386	46	,	,	PUNCT
taxlaw-2822	386	47	prospects	prospect	NOUN
taxlaw-2822	386	48	for	for	ADP
taxlaw-2822	386	49	a	a	DET
taxlaw-2822	386	50	multilateral	multilateral	ADJ
taxlaw-2822	386	51	tax	tax	NOUN
taxlaw-2822	386	52	treaty	treaty	NOUN
taxlaw-2822	386	53	,	,	PUNCT
taxlaw-2822	386	54	26	26	NUM
taxlaw-2822	386	55	brook	brook	NOUN
taxlaw-2822	386	56	.	.	PUNCT
taxlaw-2822	387	1	j.	j.	PROPN
taxlaw-2822	387	2	int'l	int'l	PROPN
taxlaw-2822	387	3	law	law	PROPN
taxlaw-2822	387	4	1699	1699	NUM
taxlaw-2822	387	5	(	(	PUNCT
taxlaw-2822	387	6	2001	2001	NUM
taxlaw-2822	387	7	)	)	PUNCT
taxlaw-2822	387	8	;	;	PUNCT
taxlaw-2822	387	9	hugh	hugh	PROPN
taxlaw-2822	387	10	ault	ault	PROPN
taxlaw-2822	387	11	,	,	PUNCT
taxlaw-2822	387	12	the	the	DET
taxlaw-2822	387	13	importance	importance	NOUN
taxlaw-2822	387	14	of	of	ADP
taxlaw-2822	387	15	international	international	ADJ
taxlaw-2822	387	16	cooperation	cooperation	NOUN
taxlaw-2822	387	17	in	in	ADP
taxlaw-2822	387	18	forging	forge	VERB
taxlaw-2822	387	19	tax	tax	NOUN
taxlaw-2822	387	20	policy	policy	NOUN
taxlaw-2822	387	21	,	,	PUNCT
taxlaw-2822	387	22	26	26	NUM
taxlaw-2822	387	23	brook	brook	NOUN
taxlaw-2822	387	24	.	.	PUNCT
taxlaw-2822	388	1	j.	j.	PROPN
taxlaw-2822	388	2	int'l	int'l	PROPN
taxlaw-2822	388	3	law	law	NOUN
taxlaw-2822	388	4	1693	1693	NUM
taxlaw-2822	388	5	(	(	PUNCT
taxlaw-2822	388	6	2001	2001	NUM
taxlaw-2822	388	7	)	)	PUNCT
taxlaw-2822	388	8	;	;	PUNCT
taxlaw-2822	388	9	paul	paul	PROPN
taxlaw-2822	388	10	r.	r.	PROPN
taxlaw-2822	388	11	mcdaniel	mcdaniel	PROPN
taxlaw-2822	388	12	,	,	PUNCT
taxlaw-2822	388	13	trade	trade	NOUN
taxlaw-2822	388	14	and	and	CCONJ
taxlaw-2822	388	15	taxation	taxation	NOUN
taxlaw-2822	388	16	,	,	PUNCT
taxlaw-2822	388	17	26	26	NUM
taxlaw-2822	388	18	brook	brook	NOUN
taxlaw-2822	388	19	.	.	PUNCT
taxlaw-2822	389	1	j.	j.	PROPN
taxlaw-2822	389	2	int'l	int'l	PROPN
taxlaw-2822	389	3	law	law	PROPN
taxlaw-2822	389	4	1621	1621	NUM
taxlaw-2822	389	5	(	(	PUNCT
taxlaw-2822	389	6	2001	2001	NUM
taxlaw-2822	389	7	)	)	PUNCT
taxlaw-2822	389	8	.	.	PUNCT
taxlaw-2822	390	1	2014	2014	NUM
taxlaw-2822	390	2	]	]	PUNCT
taxlaw-2822	390	3	the	the	DET
taxlaw-2822	390	4	use	use	NOUN
taxlaw-2822	390	5	of	of	ADP
taxlaw-2822	390	6	cross	cross	ADJ
taxlaw-2822	390	7	-	-	ADJ
taxlaw-2822	390	8	border	border	ADJ
taxlaw-2822	390	9	corporate	corporate	ADJ
taxlaw-2822	390	10	profits	profit	NOUN
taxlaw-2822	390	11	and	and	CCONJ
taxlaw-2822	390	12	losses	loss	NOUN
taxlaw-2822	390	13	157	157	NUM
taxlaw-2822	390	14	of	of	ADP
taxlaw-2822	390	15	the	the	DET
taxlaw-2822	390	16	source	source	NOUN
taxlaw-2822	390	17	-	-	NOUN
taxlaw-2822	390	18	country	country	NOUN
taxlaw-2822	390	19	)	)	PUNCT
taxlaw-2822	390	20	.	.	PUNCT
taxlaw-2822	391	1	in	in	ADP
taxlaw-2822	391	2	this	this	DET
taxlaw-2822	391	3	case	case	NOUN
taxlaw-2822	391	4	bona	bona	ADJ
taxlaw-2822	391	5	fide	fide	ADJ
taxlaw-2822	391	6	transactions	transaction	NOUN
taxlaw-2822	391	7	would	would	AUX
taxlaw-2822	391	8	be	be	AUX
taxlaw-2822	391	9	accepted	accept	VERB
taxlaw-2822	391	10	and	and	CCONJ
taxlaw-2822	391	11	arbitrage	arbitrage	NOUN
taxlaw-2822	391	12	prevented	prevent	VERB
taxlaw-2822	391	13	.	.	PUNCT
taxlaw-2822	392	1	for	for	ADP
taxlaw-2822	392	2	example	example	NOUN
taxlaw-2822	392	3	,	,	PUNCT
taxlaw-2822	392	4	the	the	DET
taxlaw-2822	392	5	transfer	transfer	NOUN
taxlaw-2822	392	6	to	to	ADP
taxlaw-2822	392	7	the	the	DET
taxlaw-2822	392	8	residence	residence	NOUN
taxlaw-2822	392	9	-	-	PUNCT
taxlaw-2822	392	10	country	country	NOUN
taxlaw-2822	392	11	of	of	ADP
taxlaw-2822	392	12	losses	loss	NOUN
taxlaw-2822	392	13	that	that	PRON
taxlaw-2822	392	14	are	be	AUX
taxlaw-2822	392	15	artificially	artificially	ADV
taxlaw-2822	392	16	created	create	VERB
taxlaw-2822	392	17	in	in	ADP
taxlaw-2822	392	18	the	the	DET
taxlaw-2822	392	19	source	source	NOUN
taxlaw-2822	392	20	-	-	PUNCT
taxlaw-2822	392	21	country	country	NOUN
taxlaw-2822	392	22	solely	solely	ADV
taxlaw-2822	392	23	for	for	ADP
taxlaw-2822	392	24	the	the	DET
taxlaw-2822	392	25	purposes	purpose	NOUN
taxlaw-2822	392	26	of	of	ADP
taxlaw-2822	392	27	setting	set	VERB
taxlaw-2822	392	28	them	they	PRON
taxlaw-2822	392	29	off	off	ADP
taxlaw-2822	392	30	with	with	ADP
taxlaw-2822	392	31	corporate	corporate	ADJ
taxlaw-2822	392	32	profits	profit	NOUN
taxlaw-2822	392	33	would	would	AUX
taxlaw-2822	392	34	not	not	PART
taxlaw-2822	392	35	be	be	AUX
taxlaw-2822	392	36	allowed	allow	VERB
taxlaw-2822	392	37	.	.	PUNCT
taxlaw-2822	393	1	similar	similar	ADJ
taxlaw-2822	393	2	uncooperative	uncooperative	ADJ
taxlaw-2822	393	3	strategies	strategy	NOUN
taxlaw-2822	393	4	can	can	AUX
taxlaw-2822	393	5	occur	occur	VERB
taxlaw-2822	393	6	in	in	ADP
taxlaw-2822	393	7	other	other	ADJ
taxlaw-2822	393	8	combinations	combination	NOUN
taxlaw-2822	393	9	of	of	ADP
taxlaw-2822	393	10	unilateral	unilateral	ADJ
taxlaw-2822	393	11	dominant	dominant	ADJ
taxlaw-2822	393	12	strategies	strategy	NOUN
taxlaw-2822	393	13	that	that	PRON
taxlaw-2822	393	14	can	can	AUX
taxlaw-2822	393	15	be	be	AUX
taxlaw-2822	393	16	transformed	transform	VERB
taxlaw-2822	393	17	into	into	ADP
taxlaw-2822	393	18	cooperative	cooperative	ADJ
taxlaw-2822	393	19	mechanisms	mechanism	NOUN
taxlaw-2822	393	20	.	.	PUNCT
taxlaw-2822	394	1	for	for	ADP
taxlaw-2822	394	2	example	example	NOUN
taxlaw-2822	394	3	,	,	PUNCT
taxlaw-2822	394	4	when	when	SCONJ
taxlaw-2822	394	5	two	two	NUM
taxlaw-2822	394	6	countries	country	NOUN
taxlaw-2822	394	7	adopt	adopt	VERB
taxlaw-2822	394	8	group	group	NOUN
taxlaw-2822	394	9	contribution	contribution	NOUN
taxlaw-2822	394	10	the	the	DET
taxlaw-2822	394	11	two	two	NUM
taxlaw-2822	394	12	strategies	strategy	NOUN
taxlaw-2822	394	13	become	become	VERB
taxlaw-2822	394	14	inter	inter	ADJ
taxlaw-2822	394	15	-	-	ADJ
taxlaw-2822	394	16	dependent	dependent	ADJ
taxlaw-2822	394	17	agreed	agree	VERB
taxlaw-2822	394	18	-	-	PUNCT
taxlaw-2822	394	19	upon	upon	NOUN
taxlaw-2822	394	20	strategies	strategy	NOUN
taxlaw-2822	394	21	when	when	SCONJ
taxlaw-2822	394	22	the	the	DET
taxlaw-2822	394	23	taxation	taxation	NOUN
taxlaw-2822	394	24	in	in	ADP
taxlaw-2822	394	25	the	the	DET
taxlaw-2822	394	26	residence	residence	NOUN
taxlaw-2822	394	27	-	-	PUNCT
taxlaw-2822	394	28	country	country	NOUN
taxlaw-2822	394	29	of	of	ADP
taxlaw-2822	394	30	the	the	DET
taxlaw-2822	394	31	foreign	foreign	ADJ
taxlaw-2822	394	32	profits	profit	NOUN
taxlaw-2822	394	33	transferred	transfer	VERB
taxlaw-2822	394	34	from	from	ADP
taxlaw-2822	394	35	the	the	DET
taxlaw-2822	394	36	source	source	NOUN
taxlaw-2822	394	37	-	-	PUNCT
taxlaw-2822	394	38	country	country	NOUN
taxlaw-2822	394	39	(	(	PUNCT
taxlaw-2822	394	40	an	an	DET
taxlaw-2822	394	41	inflow	inflow	NOUN
taxlaw-2822	394	42	of	of	ADP
taxlaw-2822	394	43	foreign	foreign	ADJ
taxlaw-2822	394	44	profits	profit	NOUN
taxlaw-2822	394	45	from	from	ADP
taxlaw-2822	394	46	the	the	DET
taxlaw-2822	394	47	perspective	perspective	NOUN
taxlaw-2822	394	48	of	of	ADP
taxlaw-2822	394	49	the	the	DET
taxlaw-2822	394	50	residence	residence	NOUN
taxlaw-2822	394	51	-	-	PUNCT
taxlaw-2822	394	52	country	country	NOUN
taxlaw-2822	394	53	)	)	PUNCT
taxlaw-2822	394	54	is	be	AUX
taxlaw-2822	394	55	matched	match	VERB
taxlaw-2822	394	56	by	by	ADP
taxlaw-2822	394	57	a	a	DET
taxlaw-2822	394	58	correlative	correlative	ADJ
taxlaw-2822	394	59	adjustment	adjustment	NOUN
taxlaw-2822	394	60	in	in	ADP
taxlaw-2822	394	61	the	the	DET
taxlaw-2822	394	62	other	other	ADJ
taxlaw-2822	394	63	country	country	NOUN
taxlaw-2822	394	64	,	,	PUNCT
taxlaw-2822	394	65	i.e.	i.e.	X
taxlaw-2822	394	66	the	the	DET
taxlaw-2822	394	67	deduction	deduction	NOUN
taxlaw-2822	394	68	of	of	ADP
taxlaw-2822	394	69	domestic	domestic	ADJ
taxlaw-2822	394	70	profits	profit	NOUN
taxlaw-2822	394	71	in	in	ADP
taxlaw-2822	394	72	the	the	DET
taxlaw-2822	394	73	source	source	NOUN
taxlaw-2822	394	74	-	-	PUNCT
taxlaw-2822	394	75	country	country	NOUN
taxlaw-2822	394	76	(	(	PUNCT
taxlaw-2822	394	77	an	an	DET
taxlaw-2822	394	78	outflow	outflow	NOUN
taxlaw-2822	394	79	of	of	ADP
taxlaw-2822	394	80	domestic	domestic	ADJ
taxlaw-2822	394	81	profits	profit	NOUN
taxlaw-2822	394	82	from	from	ADP
taxlaw-2822	394	83	the	the	DET
taxlaw-2822	394	84	perspective	perspective	NOUN
taxlaw-2822	394	85	of	of	ADP
taxlaw-2822	394	86	the	the	DET
taxlaw-2822	394	87	source	source	NOUN
taxlaw-2822	394	88	-	-	PUNCT
taxlaw-2822	394	89	country	country	NOUN
taxlaw-2822	394	90	)	)	PUNCT
taxlaw-2822	394	91	.	.	PUNCT
taxlaw-2822	395	1	similar	similar	ADJ
taxlaw-2822	395	2	inter	inter	ADJ
taxlaw-2822	395	3	-	-	ADJ
taxlaw-2822	395	4	dependent	dependent	ADJ
taxlaw-2822	395	5	agreed	agree	VERB
taxlaw-2822	395	6	-	-	PUNCT
taxlaw-2822	395	7	upon	upon	NOUN
taxlaw-2822	395	8	strategies	strategy	NOUN
taxlaw-2822	395	9	also	also	ADV
taxlaw-2822	395	10	occur	occur	VERB
taxlaw-2822	395	11	when	when	SCONJ
taxlaw-2822	395	12	two	two	NUM
taxlaw-2822	395	13	countries	country	NOUN
taxlaw-2822	395	14	exchange	exchange	VERB
taxlaw-2822	395	15	information	information	NOUN
taxlaw-2822	395	16	,	,	PUNCT
taxlaw-2822	395	17	do	do	AUX
taxlaw-2822	395	18	not	not	PART
taxlaw-2822	395	19	adopt	adopt	VERB
taxlaw-2822	395	20	the	the	DET
taxlaw-2822	395	21	same	same	ADJ
taxlaw-2822	395	22	system	system	NOUN
taxlaw-2822	395	23	of	of	ADP
taxlaw-2822	395	24	domestic	domestic	ADJ
taxlaw-2822	395	25	tax	tax	NOUN
taxlaw-2822	395	26	consolidation	consolidation	NOUN
taxlaw-2822	395	27	,	,	PUNCT
taxlaw-2822	395	28	but	but	CCONJ
taxlaw-2822	395	29	the	the	DET
taxlaw-2822	395	30	residence	residence	NOUN
taxlaw-2822	395	31	-	-	PUNCT
taxlaw-2822	395	32	country	country	NOUN
taxlaw-2822	395	33	adopts	adopt	VERB
taxlaw-2822	395	34	elective	elective	ADJ
taxlaw-2822	395	35	itc	itc	PROPN
taxlaw-2822	395	36	,	,	PUNCT
taxlaw-2822	395	37	mandatory	mandatory	ADJ
taxlaw-2822	395	38	worldwide	worldwide	ADJ
taxlaw-2822	395	39	tax	tax	NOUN
taxlaw-2822	395	40	consolidation	consolidation	NOUN
taxlaw-2822	395	41	,	,	PUNCT
taxlaw-2822	395	42	or	or	CCONJ
taxlaw-2822	395	43	consolidation	consolidation	NOUN
taxlaw-2822	395	44	of	of	ADP
taxlaw-2822	395	45	foreign	foreign	ADJ
taxlaw-2822	395	46	pes	pe	NOUN
taxlaw-2822	395	47	.	.	PUNCT
taxlaw-2822	396	1	when	when	SCONJ
taxlaw-2822	396	2	the	the	DET
taxlaw-2822	396	3	residence	residence	NOUN
taxlaw-2822	396	4	-	-	PUNCT
taxlaw-2822	396	5	country	country	NOUN
taxlaw-2822	396	6	adopts	adopt	VERB
taxlaw-2822	396	7	these	these	DET
taxlaw-2822	396	8	types	type	NOUN
taxlaw-2822	396	9	of	of	ADP
taxlaw-2822	396	10	extra	extra	ADJ
taxlaw-2822	396	11	-	-	ADJ
taxlaw-2822	396	12	territorial	territorial	ADJ
taxlaw-2822	396	13	consolidation	consolidation	NOUN
taxlaw-2822	396	14	,	,	PUNCT
taxlaw-2822	396	15	and	and	CCONJ
taxlaw-2822	396	16	the	the	DET
taxlaw-2822	396	17	sourcecountry	sourcecountry	NOUN
taxlaw-2822	396	18	adopts	adopt	VERB
taxlaw-2822	396	19	either	either	CCONJ
taxlaw-2822	396	20	group	group	NOUN
taxlaw-2822	396	21	relief	relief	NOUN
taxlaw-2822	396	22	or	or	CCONJ
taxlaw-2822	396	23	group	group	NOUN
taxlaw-2822	396	24	contribution	contribution	NOUN
taxlaw-2822	396	25	,	,	PUNCT
taxlaw-2822	396	26	the	the	DET
taxlaw-2822	396	27	transfer	transfer	NOUN
taxlaw-2822	396	28	of	of	ADP
taxlaw-2822	396	29	,	,	PUNCT
taxlaw-2822	396	30	respectively	respectively	ADV
taxlaw-2822	396	31	,	,	PUNCT
taxlaw-2822	396	32	losses	loss	NOUN
taxlaw-2822	396	33	or	or	CCONJ
taxlaw-2822	396	34	profits	profit	NOUN
taxlaw-2822	396	35	from	from	ADP
taxlaw-2822	396	36	the	the	DET
taxlaw-2822	396	37	source	source	NOUN
taxlaw-2822	396	38	-	-	PUNCT
taxlaw-2822	396	39	country	country	NOUN
taxlaw-2822	396	40	is	be	AUX
taxlaw-2822	396	41	matched	match	VERB
taxlaw-2822	396	42	by	by	ADP
taxlaw-2822	396	43	a	a	DET
taxlaw-2822	396	44	correlative	correlative	ADJ
taxlaw-2822	396	45	adjustment	adjustment	NOUN
taxlaw-2822	396	46	in	in	ADP
taxlaw-2822	396	47	the	the	DET
taxlaw-2822	396	48	residence	residence	NOUN
taxlaw-2822	396	49	-	-	PUNCT
taxlaw-2822	396	50	country	country	NOUN
taxlaw-2822	396	51	in	in	ADP
taxlaw-2822	396	52	the	the	DET
taxlaw-2822	396	53	form	form	NOUN
taxlaw-2822	396	54	of	of	ADP
taxlaw-2822	396	55	a	a	DET
taxlaw-2822	396	56	consolidation	consolidation	NOUN
taxlaw-2822	396	57	of	of	ADP
taxlaw-2822	396	58	those	those	DET
taxlaw-2822	396	59	losses	loss	NOUN
taxlaw-2822	396	60	or	or	CCONJ
taxlaw-2822	396	61	profits	profit	NOUN
taxlaw-2822	396	62	by	by	ADP
taxlaw-2822	396	63	the	the	DET
taxlaw-2822	396	64	consolidating	consolidate	VERB
taxlaw-2822	396	65	company	company	NOUN
taxlaw-2822	396	66	.	.	PUNCT
taxlaw-2822	397	1	these	these	DET
taxlaw-2822	397	2	inter	inter	ADJ
taxlaw-2822	397	3	-	-	ADJ
taxlaw-2822	397	4	dependent	dependent	ADJ
taxlaw-2822	397	5	arrangements	arrangement	NOUN
taxlaw-2822	397	6	require	require	VERB
taxlaw-2822	397	7	bilateral	bilateral	ADJ
taxlaw-2822	397	8	agreements	agreement	NOUN
taxlaw-2822	397	9	,	,	PUNCT
taxlaw-2822	397	10	which	which	PRON
taxlaw-2822	397	11	in	in	ADP
taxlaw-2822	397	12	theory	theory	NOUN
taxlaw-2822	397	13	could	could	AUX
taxlaw-2822	397	14	be	be	AUX
taxlaw-2822	397	15	pursued	pursue	VERB
taxlaw-2822	397	16	through	through	ADP
taxlaw-2822	397	17	protocols	protocol	NOUN
taxlaw-2822	397	18	to	to	ADP
taxlaw-2822	397	19	existing	exist	VERB
taxlaw-2822	397	20	tax	tax	NOUN
taxlaw-2822	397	21	treaties	treaty	NOUN
taxlaw-2822	397	22	or	or	CCONJ
taxlaw-2822	397	23	by	by	ADP
taxlaw-2822	397	24	entering	enter	VERB
taxlaw-2822	397	25	ad	ad	NOUN
taxlaw-2822	397	26	hoc	hoc	X
taxlaw-2822	397	27	agreements	agreement	NOUN
taxlaw-2822	397	28	.	.	PUNCT
taxlaw-2822	398	1	this	this	DET
taxlaw-2822	398	2	approach	approach	NOUN
taxlaw-2822	398	3	might	might	AUX
taxlaw-2822	398	4	be	be	AUX
taxlaw-2822	398	5	problematic	problematic	ADJ
taxlaw-2822	398	6	as	as	SCONJ
taxlaw-2822	398	7	clauses	clause	NOUN
taxlaw-2822	398	8	that	that	PRON
taxlaw-2822	398	9	provide	provide	VERB
taxlaw-2822	398	10	for	for	ADP
taxlaw-2822	398	11	exchange	exchange	NOUN
taxlaw-2822	398	12	of	of	ADP
taxlaw-2822	398	13	information	information	NOUN
taxlaw-2822	398	14	about	about	ADP
taxlaw-2822	398	15	cross	cross	ADJ
taxlaw-2822	398	16	-	-	ADJ
taxlaw-2822	398	17	border	border	ADJ
taxlaw-2822	398	18	consolidation	consolidation	NOUN
taxlaw-2822	398	19	of	of	ADP
taxlaw-2822	398	20	profits	profit	NOUN
taxlaw-2822	398	21	and	and	CCONJ
taxlaw-2822	398	22	losses	loss	NOUN
taxlaw-2822	398	23	are	be	AUX
taxlaw-2822	398	24	not	not	PART
taxlaw-2822	398	25	included	include	VERB
taxlaw-2822	398	26	in	in	ADP
taxlaw-2822	398	27	the	the	DET
taxlaw-2822	398	28	oecd	oecd	PROPN
taxlaw-2822	398	29	model	model	PROPN
taxlaw-2822	398	30	treaty	treaty	PROPN
taxlaw-2822	398	31	,	,	PUNCT
taxlaw-2822	398	32	and	and	CCONJ
taxlaw-2822	398	33	therefore	therefore	ADV
taxlaw-2822	398	34	a	a	DET
taxlaw-2822	398	35	multilateral	multilateral	ADJ
taxlaw-2822	398	36	approach	approach	NOUN
taxlaw-2822	398	37	would	would	AUX
taxlaw-2822	398	38	be	be	AUX
taxlaw-2822	398	39	more	more	ADV
taxlaw-2822	398	40	feasible	feasible	ADJ
taxlaw-2822	398	41	.	.	PUNCT
taxlaw-2822	399	1	the	the	DET
taxlaw-2822	399	2	ccctb	ccctb	NOUN
taxlaw-2822	399	3	constitutes	constitute	VERB
taxlaw-2822	399	4	a	a	DET
taxlaw-2822	399	5	first	first	ADJ
taxlaw-2822	399	6	attempt	attempt	NOUN
taxlaw-2822	399	7	of	of	ADP
taxlaw-2822	399	8	such	such	DET
taxlaw-2822	399	9	a	a	DET
taxlaw-2822	399	10	multilateral	multilateral	ADJ
taxlaw-2822	399	11	approach	approach	NOUN
taxlaw-2822	399	12	to	to	ADP
taxlaw-2822	399	13	the	the	DET
taxlaw-2822	399	14	sharing	sharing	NOUN
taxlaw-2822	399	15	of	of	ADP
taxlaw-2822	399	16	corporate	corporate	ADJ
taxlaw-2822	399	17	global	global	ADJ
taxlaw-2822	399	18	tax	tax	NOUN
taxlaw-2822	399	19	information.55	information.55	NOUN
taxlaw-2822	399	20	the	the	DET
taxlaw-2822	399	21	ccctb	ccctb	NOUN
taxlaw-2822	399	22	is	be	AUX
taxlaw-2822	399	23	usually	usually	ADV
taxlaw-2822	399	24	seen	see	VERB
taxlaw-2822	399	25	as	as	ADP
taxlaw-2822	399	26	a	a	DET
taxlaw-2822	399	27	substantive	substantive	ADJ
taxlaw-2822	399	28	consolidation	consolidation	NOUN
taxlaw-2822	399	29	mechanism	mechanism	NOUN
taxlaw-2822	399	30	of	of	ADP
taxlaw-2822	399	31	crossborder	crossborder	NOUN
taxlaw-2822	399	32	corporate	corporate	ADJ
taxlaw-2822	399	33	profits	profit	NOUN
taxlaw-2822	399	34	and	and	CCONJ
taxlaw-2822	399	35	losses	loss	NOUN
taxlaw-2822	399	36	as	as	SCONJ
taxlaw-2822	399	37	the	the	DET
taxlaw-2822	399	38	consolidated	consolidated	ADJ
taxlaw-2822	399	39	taxable	taxable	ADJ
taxlaw-2822	399	40	profits	profit	NOUN
taxlaw-2822	399	41	are	be	AUX
taxlaw-2822	399	42	determined	determine	VERB
taxlaw-2822	399	43	in	in	ADP
taxlaw-2822	399	44	accordance	accordance	NOUN
taxlaw-2822	399	45	to	to	ADP
taxlaw-2822	399	46	common	common	ADJ
taxlaw-2822	399	47	eu	eu	PROPN
taxlaw-2822	399	48	provisions	provision	NOUN
taxlaw-2822	399	49	56	56	NUM
taxlaw-2822	399	50	on	on	ADP
taxlaw-2822	399	51	the	the	DET
taxlaw-2822	399	52	basis	basis	NOUN
taxlaw-2822	399	53	of	of	ADP
taxlaw-2822	399	54	an	an	DET
taxlaw-2822	399	55	all	all	ADV
taxlaw-2822	399	56	-	-	PUNCT
taxlaw-2822	399	57	in	in	ADP
taxlaw-2822	399	58	-	-	PUNCT
taxlaw-2822	399	59	all	all	ADV
taxlaw-2822	399	60	-	-	PUNCT
taxlaw-2822	399	61	out	out	NOUN
taxlaw-2822	399	62	rule	rule	NOUN
taxlaw-2822	399	63	which	which	PRON
taxlaw-2822	399	64	mandates	mandate	VERB
taxlaw-2822	399	65	that	that	PRON
taxlaw-2822	399	66	all	all	DET
taxlaw-2822	399	67	the	the	DET
taxlaw-2822	399	68	companies	company	NOUN
taxlaw-2822	399	69	of	of	ADP
taxlaw-2822	399	70	the	the	DET
taxlaw-2822	399	71	group	group	NOUN
taxlaw-2822	399	72	which	which	PRON
taxlaw-2822	399	73	have	have	VERB
taxlaw-2822	399	74	certain	certain	ADJ
taxlaw-2822	399	75	requirements	requirement	NOUN
taxlaw-2822	399	76	are	be	AUX
taxlaw-2822	399	77	consolidated	consolidate	VERB
taxlaw-2822	399	78	.	.	PUNCT
taxlaw-2822	400	1	57	57	NUM
taxlaw-2822	401	1	the	the	DET
taxlaw-2822	401	2	tax	tax	NOUN
taxlaw-2822	401	3	bases	basis	NOUN
taxlaw-2822	401	4	of	of	ADP
taxlaw-2822	401	5	the	the	DET
taxlaw-2822	401	6	members	member	NOUN
taxlaw-2822	401	7	of	of	ADP
taxlaw-2822	401	8	a	a	DET
taxlaw-2822	401	9	group	group	NOUN
taxlaw-2822	401	10	are	be	AUX
taxlaw-2822	401	11	consolidated	consolidate	VERB
taxlaw-2822	401	12	by	by	ADP
taxlaw-2822	401	13	the	the	DET
taxlaw-2822	401	14	55	55	NUM
taxlaw-2822	401	15	in	in	ADP
taxlaw-2822	401	16	its	its	PRON
taxlaw-2822	401	17	explanatory	explanatory	ADJ
taxlaw-2822	401	18	memorandum	memorandum	NOUN
taxlaw-2822	401	19	within	within	ADP
taxlaw-2822	401	20	the	the	DET
taxlaw-2822	401	21	ccctb	ccctb	NOUN
taxlaw-2822	401	22	proposal	proposal	NOUN
taxlaw-2822	401	23	,	,	PUNCT
taxlaw-2822	401	24	supra	supra	PROPN
taxlaw-2822	401	25	note	note	NOUN
taxlaw-2822	401	26	16	16	NUM
taxlaw-2822	401	27	,	,	PUNCT
taxlaw-2822	401	28	at	at	ADP
taxlaw-2822	401	29	9	9	NUM
taxlaw-2822	401	30	,	,	PUNCT
taxlaw-2822	401	31	the	the	DET
taxlaw-2822	401	32	commission	commission	NOUN
taxlaw-2822	401	33	indeed	indeed	ADV
taxlaw-2822	401	34	acknowledged	acknowledge	VERB
taxlaw-2822	401	35	that	that	SCONJ
taxlaw-2822	401	36	rules	rule	NOUN
taxlaw-2822	401	37	of	of	ADP
taxlaw-2822	401	38	such	such	DET
taxlaw-2822	401	39	a	a	DET
taxlaw-2822	401	40	proposed	propose	VERB
taxlaw-2822	401	41	directive	directive	NOUN
taxlaw-2822	401	42	would	would	AUX
taxlaw-2822	401	43	be	be	AUX
taxlaw-2822	401	44	ineffective	ineffective	ADJ
taxlaw-2822	401	45	if	if	SCONJ
taxlaw-2822	401	46	each	each	DET
taxlaw-2822	401	47	member	member	NOUN
taxlaw-2822	401	48	state	state	NOUN
taxlaw-2822	401	49	applied	apply	VERB
taxlaw-2822	401	50	its	its	PRON
taxlaw-2822	401	51	own	own	ADJ
taxlaw-2822	401	52	system	system	NOUN
taxlaw-2822	401	53	and	and	CCONJ
taxlaw-2822	401	54	that	that	SCONJ
taxlaw-2822	401	55	the	the	DET
taxlaw-2822	401	56	nature	nature	NOUN
taxlaw-2822	401	57	of	of	ADP
taxlaw-2822	401	58	the	the	DET
taxlaw-2822	401	59	subject	subject	NOUN
taxlaw-2822	401	60	requires	require	VERB
taxlaw-2822	401	61	a	a	DET
taxlaw-2822	401	62	common	common	ADJ
taxlaw-2822	401	63	approach	approach	NOUN
taxlaw-2822	401	64	,	,	PUNCT
taxlaw-2822	401	65	basically	basically	ADV
taxlaw-2822	401	66	on	on	ADP
taxlaw-2822	401	67	three	three	NUM
taxlaw-2822	401	68	grounds	ground	NOUN
taxlaw-2822	401	69	,	,	PUNCT
taxlaw-2822	401	70	as	as	SCONJ
taxlaw-2822	401	71	single	single	ADJ
taxlaw-2822	401	72	set	set	NOUN
taxlaw-2822	401	73	of	of	ADP
taxlaw-2822	401	74	rules	rule	NOUN
taxlaw-2822	401	75	is	be	AUX
taxlaw-2822	401	76	needed	need	VERB
taxlaw-2822	401	77	(	(	PUNCT
taxlaw-2822	401	78	i	i	NOUN
taxlaw-2822	401	79	)	)	PUNCT
taxlaw-2822	401	80	for	for	ADP
taxlaw-2822	401	81	computing	computing	NOUN
taxlaw-2822	401	82	,	,	PUNCT
taxlaw-2822	401	83	consolidating	consolidate	VERB
taxlaw-2822	401	84	and	and	CCONJ
taxlaw-2822	401	85	sharing	share	VERB
taxlaw-2822	401	86	the	the	DET
taxlaw-2822	401	87	tax	tax	NOUN
taxlaw-2822	401	88	bases	basis	NOUN
taxlaw-2822	401	89	of	of	ADP
taxlaw-2822	401	90	associated	associate	VERB
taxlaw-2822	401	91	enterprises	enterprise	NOUN
taxlaw-2822	401	92	across	across	ADP
taxlaw-2822	401	93	the	the	DET
taxlaw-2822	401	94	union	union	NOUN
taxlaw-2822	401	95	,	,	PUNCT
taxlaw-2822	401	96	(	(	PUNCT
taxlaw-2822	401	97	ii	ii	NOUN
taxlaw-2822	401	98	)	)	PUNCT
taxlaw-2822	401	99	for	for	ADP
taxlaw-2822	401	100	affording	afford	VERB
taxlaw-2822	401	101	cross	cross	ADJ
taxlaw-2822	401	102	-	-	ADJ
taxlaw-2822	401	103	border	border	ADJ
taxlaw-2822	401	104	loss	loss	NOUN
taxlaw-2822	401	105	relief	relief	NOUN
taxlaw-2822	401	106	,	,	PUNCT
taxlaw-2822	401	107	tax	tax	NOUN
taxlaw-2822	401	108	-	-	PUNCT
taxlaw-2822	401	109	free	free	ADJ
taxlaw-2822	401	110	intragroup	intragroup	NOUN
taxlaw-2822	401	111	asset	asset	NOUN
taxlaw-2822	401	112	transfers	transfer	NOUN
taxlaw-2822	401	113	and	and	CCONJ
taxlaw-2822	401	114	the	the	DET
taxlaw-2822	401	115	allocation	allocation	NOUN
taxlaw-2822	401	116	of	of	ADP
taxlaw-2822	401	117	the	the	DET
taxlaw-2822	401	118	group	group	NOUN
taxlaw-2822	401	119	tax	tax	NOUN
taxlaw-2822	401	120	base	base	NOUN
taxlaw-2822	401	121	through	through	ADP
taxlaw-2822	401	122	a	a	DET
taxlaw-2822	401	123	formula	formula	NOUN
taxlaw-2822	401	124	,	,	PUNCT
taxlaw-2822	401	125	and	and	CCONJ
taxlaw-2822	401	126	(	(	PUNCT
taxlaw-2822	401	127	iii	iii	NOUN
taxlaw-2822	401	128	)	)	PUNCT
taxlaw-2822	401	129	for	for	ADP
taxlaw-2822	401	130	simplifying	simplify	VERB
taxlaw-2822	401	131	administrative	administrative	ADJ
taxlaw-2822	401	132	procedures	procedure	NOUN
taxlaw-2822	401	133	.	.	PUNCT
taxlaw-2822	402	1	56	56	NUM
taxlaw-2822	402	2	according	accord	VERB
taxlaw-2822	402	3	to	to	ADP
taxlaw-2822	402	4	articles	article	NOUN
taxlaw-2822	402	5	6(1	6(1	NUM
taxlaw-2822	402	6	)	)	PUNCT
taxlaw-2822	402	7	and	and	CCONJ
taxlaw-2822	402	8	104(1	104(1	NUM
taxlaw-2822	402	9	)	)	PUNCT
taxlaw-2822	402	10	of	of	ADP
taxlaw-2822	402	11	the	the	DET
taxlaw-2822	402	12	ccctb	ccctb	NOUN
taxlaw-2822	402	13	proposal	proposal	NOUN
taxlaw-2822	402	14	.	.	PUNCT
taxlaw-2822	403	1	i	i	PRON
taxlaw-2822	403	2	d.	d.	PROPN
taxlaw-2822	403	3	on	on	ADP
taxlaw-2822	403	4	the	the	DET
taxlaw-2822	403	5	election	election	NOUN
taxlaw-2822	403	6	mechanism	mechanism	NOUN
taxlaw-2822	403	7	,	,	PUNCT
taxlaw-2822	403	8	see	see	VERB
taxlaw-2822	403	9	johanna	johanna	PROPN
taxlaw-2822	403	10	hey	hey	INTJ
taxlaw-2822	403	11	,	,	PUNCT
taxlaw-2822	403	12	ccctboptionality	ccctboptionality	NOUN
taxlaw-2822	403	13	,	,	PUNCT
taxlaw-2822	403	14	in	in	ADP
taxlaw-2822	403	15	lang	lang	PROPN
taxlaw-2822	403	16	et	et	PROPN
taxlaw-2822	403	17	al	al	PROPN
taxlaw-2822	403	18	.	.	PROPN
taxlaw-2822	403	19	,	,	PUNCT
taxlaw-2822	403	20	common	common	ADJ
taxlaw-2822	403	21	consolidated	consolidated	ADJ
taxlaw-2822	403	22	corporate	corporate	ADJ
taxlaw-2822	403	23	tax	tax	NOUN
taxlaw-2822	403	24	base	base	NOUN
taxlaw-2822	403	25	,	,	PUNCT
taxlaw-2822	403	26	supra	supra	PROPN
taxlaw-2822	403	27	note	note	PROPN
taxlaw-2822	403	28	17	17	NUM
taxlaw-2822	403	29	,	,	PUNCT
taxlaw-2822	403	30	at	at	ADP
taxlaw-2822	403	31	93‒114	93‒114	PROPN
taxlaw-2822	403	32	.	.	PUNCT
taxlaw-2822	404	1	57	57	NUM
taxlaw-2822	404	2	the	the	DET
taxlaw-2822	404	3	perimeter	perimeter	NOUN
taxlaw-2822	404	4	is	be	AUX
taxlaw-2822	404	5	defined	define	VERB
taxlaw-2822	404	6	by	by	ADP
taxlaw-2822	404	7	articles	article	NOUN
taxlaw-2822	404	8	54	54	NUM
taxlaw-2822	404	9	and	and	CCONJ
taxlaw-2822	404	10	55	55	NUM
taxlaw-2822	404	11	.	.	PUNCT
taxlaw-2822	405	1	article	article	NOUN
taxlaw-2822	405	2	54	54	NUM
taxlaw-2822	405	3	defines	define	NOUN
taxlaw-2822	405	4	qualifying	qualifying	NOUN
taxlaw-2822	405	5	subsidiaries	subsidiary	NOUN
taxlaw-2822	405	6	as	as	ADP
taxlaw-2822	405	7	immediate	immediate	ADJ
taxlaw-2822	405	8	and	and	CCONJ
taxlaw-2822	405	9	lower	low	ADJ
taxlaw-2822	405	10	-	-	PUNCT
taxlaw-2822	405	11	tier	tier	NOUN
taxlaw-2822	405	12	subsidiaries	subsidiary	NOUN
taxlaw-2822	405	13	in	in	ADP
taxlaw-2822	405	14	which	which	PRON
taxlaw-2822	405	15	the	the	DET
taxlaw-2822	405	16	parent	parent	NOUN
taxlaw-2822	405	17	company	company	NOUN
taxlaw-2822	405	18	holds	hold	VERB
taxlaw-2822	405	19	:	:	PUNCT
taxlaw-2822	405	20	(	(	PUNCT
taxlaw-2822	405	21	a	a	X
taxlaw-2822	405	22	)	)	PUNCT
taxlaw-2822	405	23	a	a	DET
taxlaw-2822	405	24	right	right	NOUN
taxlaw-2822	405	25	to	to	PART
taxlaw-2822	405	26	exercise	exercise	VERB
taxlaw-2822	405	27	more	more	ADJ
taxlaw-2822	405	28	than	than	ADP
taxlaw-2822	405	29	50	50	NUM
taxlaw-2822	405	30	%	%	NOUN
taxlaw-2822	405	31	of	of	ADP
taxlaw-2822	405	32	the	the	DET
taxlaw-2822	405	33	voting	voting	NOUN
taxlaw-2822	405	34	rights	right	NOUN
taxlaw-2822	405	35	;	;	PUNCT
taxlaw-2822	405	36	and	and	CCONJ
taxlaw-2822	405	37	(	(	PUNCT
taxlaw-2822	405	38	b	b	X
taxlaw-2822	405	39	)	)	PUNCT
taxlaw-2822	405	40	an	an	DET
taxlaw-2822	405	41	ownership	ownership	NOUN
taxlaw-2822	405	42	right	right	NOUN
taxlaw-2822	405	43	amounting	amount	VERB
taxlaw-2822	405	44	to	to	ADP
taxlaw-2822	405	45	more	more	ADJ
taxlaw-2822	405	46	than	than	ADP
taxlaw-2822	405	47	75	75	NUM
taxlaw-2822	405	48	%	%	NOUN
taxlaw-2822	405	49	of	of	ADP
taxlaw-2822	405	50	the	the	DET
taxlaw-2822	405	51	company	company	NOUN
taxlaw-2822	405	52	’s	’s	PART
taxlaw-2822	405	53	capital	capital	NOUN
taxlaw-2822	405	54	or	or	CCONJ
taxlaw-2822	405	55	more	more	ADJ
taxlaw-2822	405	56	than	than	ADP
taxlaw-2822	405	57	75	75	NUM
taxlaw-2822	405	58	%	%	NOUN
taxlaw-2822	405	59	of	of	ADP
taxlaw-2822	405	60	the	the	DET
taxlaw-2822	405	61	rights	right	NOUN
taxlaw-2822	405	62	giving	give	VERB
taxlaw-2822	405	63	entitlement	entitlement	NOUN
taxlaw-2822	405	64	to	to	PART
taxlaw-2822	405	65	profit	profit	VERB
taxlaw-2822	405	66	.	.	PUNCT
taxlaw-2822	406	1	article	article	NOUN
taxlaw-2822	406	2	55	55	NUM
taxlaw-2822	406	3	deals	deal	NOUN
taxlaw-2822	406	4	with	with	ADP
taxlaw-2822	406	5	the	the	DET
taxlaw-2822	406	6	formation	formation	NOUN
taxlaw-2822	406	7	of	of	ADP
taxlaw-2822	406	8	groups	group	NOUN
taxlaw-2822	406	9	and	and	CCONJ
taxlaw-2822	406	10	provides	provide	VERB
taxlaw-2822	406	11	that	that	SCONJ
taxlaw-2822	406	12	a	a	DET
taxlaw-2822	406	13	resident	resident	ADJ
taxlaw-2822	406	14	taxpayer	taxpayer	NOUN
taxlaw-2822	406	15	shall	shall	AUX
taxlaw-2822	406	16	form	form	VERB
taxlaw-2822	406	17	a	a	DET
taxlaw-2822	406	18	group	group	NOUN
taxlaw-2822	406	19	with	with	ADP
taxlaw-2822	406	20	:	:	PUNCT
taxlaw-2822	406	21	(	(	PUNCT
taxlaw-2822	406	22	a	a	X
taxlaw-2822	406	23	)	)	PUNCT
taxlaw-2822	406	24	all	all	DET
taxlaw-2822	406	25	its	its	PRON
taxlaw-2822	406	26	pes	pe	NOUN
taxlaw-2822	406	27	located	locate	VERB
taxlaw-2822	406	28	in	in	ADP
taxlaw-2822	406	29	other	other	ADJ
taxlaw-2822	406	30	member	member	NOUN
taxlaw-2822	406	31	states	state	NOUN
taxlaw-2822	406	32	;	;	PUNCT
taxlaw-2822	406	33	(	(	PUNCT
taxlaw-2822	406	34	b	b	X
taxlaw-2822	406	35	)	)	PUNCT
taxlaw-2822	406	36	all	all	DET
taxlaw-2822	406	37	pes	pe	NOUN
taxlaw-2822	406	38	located	locate	VERB
taxlaw-2822	406	39	in	in	ADP
taxlaw-2822	406	40	a	a	DET
taxlaw-2822	406	41	member	member	NOUN
taxlaw-2822	406	42	state	state	NOUN
taxlaw-2822	406	43	of	of	ADP
taxlaw-2822	406	44	its	its	PRON
taxlaw-2822	406	45	qualifying	qualifying	NOUN
taxlaw-2822	406	46	subsidiaries	subsidiary	NOUN
taxlaw-2822	406	47	resident	resident	NOUN
taxlaw-2822	406	48	in	in	ADP
taxlaw-2822	406	49	a	a	DET
taxlaw-2822	406	50	third	third	ADJ
taxlaw-2822	406	51	country	country	NOUN
taxlaw-2822	406	52	;	;	PUNCT
taxlaw-2822	406	53	(	(	PUNCT
taxlaw-2822	406	54	c	c	X
taxlaw-2822	406	55	)	)	PUNCT
taxlaw-2822	406	56	all	all	DET
taxlaw-2822	406	57	its	its	PRON
taxlaw-2822	406	58	qualifying	qualify	VERB
taxlaw-2822	406	59	subsidiaries	subsidiary	NOUN
taxlaw-2822	406	60	resident	resident	NOUN
taxlaw-2822	406	61	in	in	ADP
taxlaw-2822	406	62	one	one	NUM
taxlaw-2822	406	63	or	or	CCONJ
taxlaw-2822	406	64	more	more	ADJ
taxlaw-2822	406	65	member	member	NOUN
taxlaw-2822	406	66	states	state	NOUN
taxlaw-2822	406	67	;	;	PUNCT
taxlaw-2822	406	68	(	(	PUNCT
taxlaw-2822	406	69	d	d	X
taxlaw-2822	406	70	)	)	PUNCT
taxlaw-2822	406	71	other	other	ADJ
taxlaw-2822	406	72	resident	resident	ADJ
taxlaw-2822	406	73	taxpayers	taxpayer	NOUN
taxlaw-2822	406	74	which	which	PRON
taxlaw-2822	406	75	are	be	AUX
taxlaw-2822	406	76	qualifying	qualify	VERB
taxlaw-2822	406	77	subsidiaries	subsidiary	NOUN
taxlaw-2822	406	78	of	of	ADP
taxlaw-2822	406	79	the	the	DET
taxlaw-2822	406	80	same	same	ADJ
taxlaw-2822	406	81	company	company	NOUN
taxlaw-2822	406	82	which	which	PRON
taxlaw-2822	406	83	is	be	AUX
taxlaw-2822	406	84	resident	resident	ADJ
taxlaw-2822	406	85	in	in	ADP
taxlaw-2822	406	86	a	a	DET
taxlaw-2822	406	87	third	third	ADJ
taxlaw-2822	406	88	country	country	NOUN
taxlaw-2822	406	89	and	and	CCONJ
taxlaw-2822	406	90	fulfils	fulfil	VERB
taxlaw-2822	406	91	the	the	DET
taxlaw-2822	406	92	conditions	condition	NOUN
taxlaw-2822	406	93	of	of	ADP
taxlaw-2822	406	94	158	158	NUM
taxlaw-2822	406	95	columbia	columbia	PROPN
taxlaw-2822	406	96	journal	journal	PROPN
taxlaw-2822	406	97	of	of	ADP
taxlaw-2822	406	98	tax	tax	NOUN
taxlaw-2822	406	99	law	law	NOUN
taxlaw-2822	406	100	[	[	X
taxlaw-2822	406	101	vol.5:133	vol.5:133	PROPN
taxlaw-2822	406	102	consolidating	consolidate	VERB
taxlaw-2822	406	103	company	company	NOUN
taxlaw-2822	406	104	,	,	PUNCT
taxlaw-2822	406	105	and	and	CCONJ
taxlaw-2822	406	106	when	when	SCONJ
taxlaw-2822	406	107	the	the	DET
taxlaw-2822	406	108	consolidated	consolidated	ADJ
taxlaw-2822	406	109	tax	tax	NOUN
taxlaw-2822	406	110	base	base	NOUN
taxlaw-2822	406	111	is	be	AUX
taxlaw-2822	406	112	negative	negative	ADJ
taxlaw-2822	406	113	,	,	PUNCT
taxlaw-2822	406	114	the	the	DET
taxlaw-2822	406	115	loss	loss	NOUN
taxlaw-2822	406	116	is	be	AUX
taxlaw-2822	406	117	carried	carry	VERB
taxlaw-2822	406	118	forward	forward	ADV
taxlaw-2822	406	119	and	and	CCONJ
taxlaw-2822	406	120	set	set	VERB
taxlaw-2822	406	121	off	off	ADP
taxlaw-2822	406	122	against	against	ADP
taxlaw-2822	406	123	the	the	DET
taxlaw-2822	406	124	next	next	ADJ
taxlaw-2822	406	125	positive	positive	ADJ
taxlaw-2822	406	126	consolidated	consolidated	ADJ
taxlaw-2822	406	127	tax	tax	NOUN
taxlaw-2822	406	128	base	base	NOUN
taxlaw-2822	406	129	(	(	PUNCT
taxlaw-2822	406	130	article	article	NOUN
taxlaw-2822	406	131	56	56	NUM
taxlaw-2822	406	132	)	)	PUNCT
taxlaw-2822	406	133	.	.	PUNCT
taxlaw-2822	407	1	by	by	ADP
taxlaw-2822	407	2	contrast	contrast	NOUN
taxlaw-2822	407	3	,	,	PUNCT
taxlaw-2822	407	4	the	the	DET
taxlaw-2822	407	5	positive	positive	ADJ
taxlaw-2822	407	6	consolidated	consolidated	ADJ
taxlaw-2822	407	7	tax	tax	NOUN
taxlaw-2822	407	8	base	base	NOUN
taxlaw-2822	407	9	is	be	AUX
taxlaw-2822	407	10	apportioned	apportion	VERB
taxlaw-2822	407	11	among	among	ADP
taxlaw-2822	407	12	the	the	DET
taxlaw-2822	407	13	countries	country	NOUN
taxlaw-2822	407	14	of	of	ADP
taxlaw-2822	407	15	the	the	DET
taxlaw-2822	407	16	consolidated	consolidated	ADJ
taxlaw-2822	407	17	companies	company	NOUN
taxlaw-2822	407	18	in	in	ADP
taxlaw-2822	407	19	accordance	accordance	NOUN
taxlaw-2822	407	20	with	with	ADP
taxlaw-2822	407	21	a	a	DET
taxlaw-2822	407	22	formula	formula	NOUN
taxlaw-2822	407	23	based	base	VERB
taxlaw-2822	407	24	on	on	ADP
taxlaw-2822	407	25	assets	asset	NOUN
taxlaw-2822	407	26	,	,	PUNCT
taxlaw-2822	407	27	sales	sale	NOUN
taxlaw-2822	407	28	,	,	PUNCT
taxlaw-2822	407	29	and	and	CCONJ
taxlaw-2822	407	30	labor	labor	NOUN
taxlaw-2822	407	31	(	(	PUNCT
taxlaw-2822	407	32	articles	article	NOUN
taxlaw-2822	407	33	86	86	NUM
taxlaw-2822	407	34	to	to	PART
taxlaw-2822	407	35	102).58	102).58	NUM
taxlaw-2822	407	36	so	so	SCONJ
taxlaw-2822	407	37	the	the	DET
taxlaw-2822	407	38	ccctb	ccctb	NOUN
taxlaw-2822	407	39	model	model	NOUN
taxlaw-2822	407	40	treats	treat	VERB
taxlaw-2822	407	41	the	the	DET
taxlaw-2822	407	42	group	group	NOUN
taxlaw-2822	407	43	as	as	ADP
taxlaw-2822	407	44	a	a	DET
taxlaw-2822	407	45	single	single	ADJ
taxlaw-2822	407	46	entity	entity	NOUN
taxlaw-2822	407	47	for	for	ADP
taxlaw-2822	407	48	tax	tax	NOUN
taxlaw-2822	407	49	purposes.59	purposes.59	NOUN
taxlaw-2822	407	50	this	this	PRON
taxlaw-2822	407	51	is	be	AUX
taxlaw-2822	407	52	achieved	achieve	VERB
taxlaw-2822	407	53	by	by	ADP
taxlaw-2822	407	54	relinquishing	relinquish	VERB
taxlaw-2822	407	55	the	the	DET
taxlaw-2822	407	56	principle	principle	NOUN
taxlaw-2822	407	57	of	of	ADP
taxlaw-2822	407	58	tax	tax	NOUN
taxlaw-2822	407	59	deferral	deferral	NOUN
taxlaw-2822	407	60	with	with	ADP
taxlaw-2822	407	61	regard	regard	NOUN
taxlaw-2822	407	62	to	to	ADP
taxlaw-2822	407	63	the	the	DET
taxlaw-2822	407	64	tax	tax	NOUN
taxlaw-2822	407	65	positions	position	NOUN
taxlaw-2822	407	66	(	(	PUNCT
taxlaw-2822	407	67	profits	profit	NOUN
taxlaw-2822	407	68	or	or	CCONJ
taxlaw-2822	407	69	losses	loss	NOUN
taxlaw-2822	407	70	)	)	PUNCT
taxlaw-2822	407	71	of	of	ADP
taxlaw-2822	407	72	foreign	foreign	PROPN
taxlaw-2822	407	73	controlled	control	VERB
taxlaw-2822	407	74	companies.60	companies.60	PROPN
taxlaw-2822	407	75	game	game	NOUN
taxlaw-2822	407	76	theory	theory	NOUN
taxlaw-2822	407	77	however	however	ADV
taxlaw-2822	407	78	shows	show	VERB
taxlaw-2822	407	79	that	that	SCONJ
taxlaw-2822	407	80	the	the	DET
taxlaw-2822	407	81	ccctb	ccctb	NOUN
taxlaw-2822	407	82	can	can	AUX
taxlaw-2822	407	83	be	be	AUX
taxlaw-2822	407	84	viewed	view	VERB
taxlaw-2822	407	85	as	as	ADP
taxlaw-2822	407	86	a	a	DET
taxlaw-2822	407	87	multilateral	multilateral	ADJ
taxlaw-2822	407	88	method	method	NOUN
taxlaw-2822	407	89	for	for	ADP
taxlaw-2822	407	90	the	the	DET
taxlaw-2822	407	91	exchange	exchange	NOUN
taxlaw-2822	407	92	of	of	ADP
taxlaw-2822	407	93	global	global	ADJ
taxlaw-2822	407	94	corporate	corporate	ADJ
taxlaw-2822	407	95	tax	tax	NOUN
taxlaw-2822	407	96	information	information	NOUN
taxlaw-2822	407	97	at	at	ADP
taxlaw-2822	407	98	the	the	DET
taxlaw-2822	407	99	eu	eu	PROPN
taxlaw-2822	407	100	level	level	NOUN
taxlaw-2822	407	101	because	because	SCONJ
taxlaw-2822	407	102	it	it	PRON
taxlaw-2822	407	103	amounts	amount	VERB
taxlaw-2822	407	104	to	to	ADP
taxlaw-2822	407	105	an	an	DET
taxlaw-2822	407	106	institutional	institutional	ADJ
taxlaw-2822	407	107	framework	framework	NOUN
taxlaw-2822	407	108	that	that	PRON
taxlaw-2822	407	109	relies	rely	VERB
taxlaw-2822	407	110	on	on	ADP
taxlaw-2822	407	111	qualified	qualified	ADJ
taxlaw-2822	407	112	corporate	corporate	ADJ
taxlaw-2822	407	113	intermediaries	intermediary	NOUN
taxlaw-2822	407	114	–	–	PUNCT
taxlaw-2822	407	115	the	the	DET
taxlaw-2822	407	116	consolidating	consolidating	NOUN
taxlaw-2822	407	117	and	and	CCONJ
taxlaw-2822	407	118	consolidated	consolidated	ADJ
taxlaw-2822	407	119	companies	company	NOUN
taxlaw-2822	407	120	–	–	PUNCT
taxlaw-2822	407	121	and	and	CCONJ
taxlaw-2822	407	122	allows	allow	VERB
taxlaw-2822	407	123	the	the	DET
taxlaw-2822	407	124	full	full	ADJ
taxlaw-2822	407	125	availability	availability	NOUN
taxlaw-2822	407	126	of	of	ADP
taxlaw-2822	407	127	global	global	ADJ
taxlaw-2822	407	128	corporate	corporate	ADJ
taxlaw-2822	407	129	tax	tax	NOUN
taxlaw-2822	407	130	information	information	NOUN
taxlaw-2822	407	131	at	at	ADP
taxlaw-2822	407	132	a	a	DET
taxlaw-2822	407	133	regional	regional	ADJ
taxlaw-2822	407	134	(	(	PUNCT
taxlaw-2822	407	135	eu	eu	NOUN
taxlaw-2822	407	136	)	)	PUNCT
taxlaw-2822	407	137	level	level	NOUN
taxlaw-2822	407	138	.	.	PUNCT
taxlaw-2822	408	1	in	in	ADP
taxlaw-2822	408	2	terms	term	NOUN
taxlaw-2822	408	3	of	of	ADP
taxlaw-2822	408	4	information	information	NOUN
taxlaw-2822	408	5	sharing	share	VERB
taxlaw-2822	408	6	the	the	DET
taxlaw-2822	408	7	ccctb	ccctb	NOUN
taxlaw-2822	408	8	in	in	ADP
taxlaw-2822	408	9	fact	fact	NOUN
taxlaw-2822	408	10	operates	operate	VERB
taxlaw-2822	408	11	as	as	SCONJ
taxlaw-2822	408	12	follows	follow	VERB
taxlaw-2822	408	13	.	.	PUNCT
taxlaw-2822	409	1	each	each	DET
taxlaw-2822	409	2	single	single	ADJ
taxlaw-2822	409	3	participant	participant	NOUN
taxlaw-2822	409	4	opts	opt	VERB
taxlaw-2822	409	5	for	for	ADP
taxlaw-2822	409	6	the	the	DET
taxlaw-2822	409	7	ccctb	ccctb	NOUN
taxlaw-2822	409	8	by	by	ADP
taxlaw-2822	409	9	giving	give	VERB
taxlaw-2822	409	10	notice	notice	NOUN
taxlaw-2822	409	11	to	to	ADP
taxlaw-2822	409	12	the	the	DET
taxlaw-2822	409	13	competent	competent	ADJ
taxlaw-2822	409	14	authority	authority	NOUN
taxlaw-2822	409	15	of	of	ADP
taxlaw-2822	409	16	the	the	DET
taxlaw-2822	409	17	member	member	NOUN
taxlaw-2822	409	18	state	state	NOUN
taxlaw-2822	409	19	in	in	ADP
taxlaw-2822	409	20	which	which	PRON
taxlaw-2822	409	21	it	it	PRON
taxlaw-2822	409	22	is	be	AUX
taxlaw-2822	409	23	resident	resident	ADJ
taxlaw-2822	409	24	,	,	PUNCT
taxlaw-2822	409	25	and	and	CCONJ
taxlaw-2822	409	26	the	the	DET
taxlaw-2822	409	27	consolidating	consolidate	VERB
taxlaw-2822	409	28	company	company	NOUN
taxlaw-2822	409	29	gives	give	VERB
taxlaw-2822	409	30	notice	notice	NOUN
taxlaw-2822	409	31	to	to	ADP
taxlaw-2822	409	32	the	the	DET
taxlaw-2822	409	33	tax	tax	NOUN
taxlaw-2822	409	34	authority	authority	NOUN
taxlaw-2822	409	35	of	of	ADP
taxlaw-2822	409	36	its	its	PRON
taxlaw-2822	409	37	country	country	NOUN
taxlaw-2822	409	38	of	of	ADP
taxlaw-2822	409	39	residence	residence	NOUN
taxlaw-2822	409	40	,	,	PUNCT
taxlaw-2822	409	41	which	which	PRON
taxlaw-2822	409	42	becomes	become	VERB
taxlaw-2822	409	43	the	the	DET
taxlaw-2822	409	44	principal	principal	ADJ
taxlaw-2822	409	45	tax	tax	NOUN
taxlaw-2822	409	46	authority.61	authority.61	NOUN
taxlaw-2822	409	47	each	each	DET
taxlaw-2822	409	48	participant	participant	ADJ
taxlaw-2822	409	49	company	company	NOUN
taxlaw-2822	409	50	files	file	VERB
taxlaw-2822	409	51	its	its	PRON
taxlaw-2822	409	52	tax	tax	NOUN
taxlaw-2822	409	53	return	return	NOUN
taxlaw-2822	409	54	with	with	ADP
taxlaw-2822	409	55	the	the	DET
taxlaw-2822	409	56	competent	competent	ADJ
taxlaw-2822	409	57	authority	authority	NOUN
taxlaw-2822	409	58	of	of	ADP
taxlaw-2822	409	59	its	its	PRON
taxlaw-2822	409	60	country	country	NOUN
taxlaw-2822	409	61	of	of	ADP
taxlaw-2822	409	62	residence	residence	NOUN
taxlaw-2822	409	63	,	,	PUNCT
taxlaw-2822	409	64	while	while	SCONJ
taxlaw-2822	409	65	the	the	DET
taxlaw-2822	409	66	consolidating	consolidate	VERB
taxlaw-2822	409	67	company	company	NOUN
taxlaw-2822	409	68	files	file	VERB
taxlaw-2822	409	69	the	the	DET
taxlaw-2822	409	70	consolidated	consolidated	ADJ
taxlaw-2822	409	71	tax	tax	NOUN
taxlaw-2822	409	72	return	return	NOUN
taxlaw-2822	409	73	with	with	ADP
taxlaw-2822	409	74	the	the	DET
taxlaw-2822	409	75	principal	principal	ADJ
taxlaw-2822	409	76	tax	tax	NOUN
taxlaw-2822	409	77	authority	authority	NOUN
taxlaw-2822	409	78	in	in	ADP
taxlaw-2822	409	79	its	its	PRON
taxlaw-2822	409	80	country	country	NOUN
taxlaw-2822	409	81	of	of	ADP
taxlaw-2822	409	82	residence.62	residence.62	VERB
taxlaw-2822	409	83	the	the	DET
taxlaw-2822	409	84	consolidated	consolidated	ADJ
taxlaw-2822	409	85	tax	tax	NOUN
taxlaw-2822	409	86	return	return	NOUN
taxlaw-2822	409	87	includes	include	VERB
taxlaw-2822	409	88	all	all	DET
taxlaw-2822	409	89	relevant	relevant	ADJ
taxlaw-2822	409	90	global	global	ADJ
taxlaw-2822	409	91	corporate	corporate	ADJ
taxlaw-2822	409	92	tax	tax	NOUN
taxlaw-2822	409	93	information	information	NOUN
taxlaw-2822	409	94	,	,	PUNCT
taxlaw-2822	409	95	inter	inter	PROPN
taxlaw-2822	409	96	alia	alia	PROPN
taxlaw-2822	409	97	,	,	PUNCT
taxlaw-2822	409	98	the	the	DET
taxlaw-2822	409	99	identification	identification	NOUN
taxlaw-2822	409	100	of	of	ADP
taxlaw-2822	409	101	all	all	DET
taxlaw-2822	409	102	group	group	NOUN
taxlaw-2822	409	103	members	member	NOUN
taxlaw-2822	409	104	,	,	PUNCT
taxlaw-2822	409	105	the	the	DET
taxlaw-2822	409	106	calculation	calculation	NOUN
taxlaw-2822	409	107	of	of	ADP
taxlaw-2822	409	108	the	the	DET
taxlaw-2822	409	109	tax	tax	NOUN
taxlaw-2822	409	110	base	base	NOUN
taxlaw-2822	409	111	of	of	ADP
taxlaw-2822	409	112	each	each	DET
taxlaw-2822	409	113	group	group	NOUN
taxlaw-2822	409	114	member	member	NOUN
taxlaw-2822	409	115	and	and	CCONJ
taxlaw-2822	409	116	of	of	ADP
taxlaw-2822	409	117	the	the	DET
taxlaw-2822	409	118	consolidated	consolidated	ADJ
taxlaw-2822	409	119	tax	tax	NOUN
taxlaw-2822	409	120	base	base	NOUN
taxlaw-2822	409	121	,	,	PUNCT
taxlaw-2822	409	122	and	and	CCONJ
taxlaw-2822	409	123	the	the	DET
taxlaw-2822	409	124	calculation	calculation	NOUN
taxlaw-2822	409	125	of	of	ADP
taxlaw-2822	409	126	the	the	DET
taxlaw-2822	409	127	apportioned	apportion	VERB
taxlaw-2822	409	128	share/	share/	NUM
taxlaw-2822	409	129	tax	tax	NOUN
taxlaw-2822	409	130	liability	liability	NOUN
taxlaw-2822	409	131	of	of	ADP
taxlaw-2822	409	132	each	each	DET
taxlaw-2822	409	133	group	group	NOUN
taxlaw-2822	409	134	member	member	NOUN
taxlaw-2822	409	135	.	.	PUNCT
taxlaw-2822	410	1	63	63	NUM
taxlaw-2822	410	2	the	the	DET
taxlaw-2822	410	3	consolidated	consolidated	ADJ
taxlaw-2822	410	4	tax	tax	NOUN
taxlaw-2822	410	5	return	return	NOUN
taxlaw-2822	410	6	and	and	CCONJ
taxlaw-2822	410	7	supporting	support	VERB
taxlaw-2822	410	8	documents	document	NOUN
taxlaw-2822	410	9	filed	file	VERB
taxlaw-2822	410	10	by	by	ADP
taxlaw-2822	410	11	the	the	DET
taxlaw-2822	410	12	consolidating	consolidate	VERB
taxlaw-2822	410	13	company	company	NOUN
taxlaw-2822	410	14	are	be	AUX
taxlaw-2822	410	15	stored	store	VERB
taxlaw-2822	410	16	on	on	ADP
taxlaw-2822	410	17	a	a	DET
taxlaw-2822	410	18	central	central	ADJ
taxlaw-2822	410	19	database	database	NOUN
taxlaw-2822	410	20	to	to	PART
taxlaw-2822	410	21	which	which	PRON
taxlaw-2822	410	22	all	all	DET
taxlaw-2822	410	23	the	the	DET
taxlaw-2822	410	24	competent	competent	ADJ
taxlaw-2822	410	25	authorities	authority	NOUN
taxlaw-2822	410	26	have	have	VERB
taxlaw-2822	410	27	access	access	NOUN
taxlaw-2822	410	28	,	,	PUNCT
taxlaw-2822	410	29	but	but	CCONJ
taxlaw-2822	410	30	also	also	ADV
taxlaw-2822	410	31	each	each	DET
taxlaw-2822	410	32	participant	participant	ADJ
taxlaw-2822	410	33	company	company	NOUN
taxlaw-2822	410	34	keeps	keep	VERB
taxlaw-2822	410	35	records	record	NOUN
taxlaw-2822	410	36	and	and	CCONJ
taxlaw-2822	410	37	supporting	support	VERB
taxlaw-2822	410	38	documents	document	NOUN
taxlaw-2822	410	39	in	in	ADP
taxlaw-2822	410	40	sufficient	sufficient	ADJ
taxlaw-2822	410	41	detail	detail	NOUN
taxlaw-2822	410	42	for	for	SCONJ
taxlaw-2822	410	43	audits	audits	NOUN
taxlaw-2822	410	44	to	to	PART
taxlaw-2822	410	45	be	be	AUX
taxlaw-2822	410	46	carried	carry	VERB
taxlaw-2822	410	47	out	out	ADP
taxlaw-2822	410	48	and	and	CCONJ
taxlaw-2822	410	49	provides	provide	VERB
taxlaw-2822	410	50	all	all	DET
taxlaw-2822	410	51	information	information	NOUN
taxlaw-2822	410	52	relevant	relevant	ADJ
taxlaw-2822	410	53	to	to	ADP
taxlaw-2822	410	54	the	the	DET
taxlaw-2822	410	55	determination	determination	NOUN
taxlaw-2822	410	56	of	of	ADP
taxlaw-2822	410	57	its	its	PRON
taxlaw-2822	410	58	tax	tax	NOUN
taxlaw-2822	410	59	liability.64	liability.64	NOUN
taxlaw-2822	410	60	article	article	NOUN
taxlaw-2822	410	61	2(2)(a	2(2)(a	NOUN
taxlaw-2822	410	62	)	)	PUNCT
taxlaw-2822	410	63	.	.	PUNCT
taxlaw-2822	411	1	see	see	VERB
taxlaw-2822	411	2	jan	jan	PROPN
taxlaw-2822	411	3	van	van	PROPN
taxlaw-2822	411	4	de	de	PROPN
taxlaw-2822	411	5	streek	streek	PROPN
taxlaw-2822	411	6	,	,	PUNCT
taxlaw-2822	411	7	the	the	DET
taxlaw-2822	411	8	ccctb	ccctb	NOUN
taxlaw-2822	411	9	concept	concept	NOUN
taxlaw-2822	411	10	of	of	ADP
taxlaw-2822	411	11	consolidation	consolidation	NOUN
taxlaw-2822	411	12	and	and	CCONJ
taxlaw-2822	411	13	the	the	DET
taxlaw-2822	411	14	rules	rule	NOUN
taxlaw-2822	411	15	on	on	ADP
taxlaw-2822	411	16	entering	enter	VERB
taxlaw-2822	411	17	a	a	DET
taxlaw-2822	411	18	group	group	NOUN
taxlaw-2822	411	19	,	,	PUNCT
taxlaw-2822	411	20	40	40	NUM
taxlaw-2822	411	21	intertax	intertax	ADJ
taxlaw-2822	411	22	24–32	24–32	NUM
taxlaw-2822	411	23	(	(	PUNCT
taxlaw-2822	411	24	2012	2012	NUM
taxlaw-2822	411	25	)	)	PUNCT
taxlaw-2822	411	26	;	;	PUNCT
taxlaw-2822	411	27	mario	mario	PROPN
taxlaw-2822	411	28	tenore	tenore	PROPN
taxlaw-2822	411	29	,	,	PUNCT
taxlaw-2822	411	30	requirements	requirement	NOUN
taxlaw-2822	411	31	to	to	PART
taxlaw-2822	411	32	consolidate	consolidate	VERB
taxlaw-2822	411	33	and	and	CCONJ
taxlaw-2822	411	34	changes	change	NOUN
taxlaw-2822	411	35	in	in	ADP
taxlaw-2822	411	36	the	the	DET
taxlaw-2822	411	37	level	level	NOUN
taxlaw-2822	411	38	of	of	ADP
taxlaw-2822	411	39	ownership	ownership	NOUN
taxlaw-2822	411	40	,	,	PUNCT
taxlaw-2822	411	41	in	in	ADP
taxlaw-2822	411	42	lang	lang	PROPN
taxlaw-2822	411	43	et	et	PROPN
taxlaw-2822	411	44	al	al	PROPN
taxlaw-2822	411	45	.	.	PROPN
taxlaw-2822	411	46	,	,	PUNCT
taxlaw-2822	411	47	common	common	ADJ
taxlaw-2822	411	48	consolidated	consolidated	ADJ
taxlaw-2822	411	49	corporate	corporate	ADJ
taxlaw-2822	411	50	tax	tax	NOUN
taxlaw-2822	411	51	base	base	NOUN
taxlaw-2822	411	52	,	,	PUNCT
taxlaw-2822	411	53	supra	supra	PROPN
taxlaw-2822	411	54	note	note	NOUN
taxlaw-2822	411	55	17	17	NUM
taxlaw-2822	411	56	,	,	PUNCT
taxlaw-2822	411	57	at	at	ADP
taxlaw-2822	411	58	465‒84	465‒84	NUM
taxlaw-2822	411	59	.	.	PUNCT
taxlaw-2822	412	1	58	58	NUM
taxlaw-2822	412	2	articles	article	NOUN
taxlaw-2822	412	3	86	86	NUM
taxlaw-2822	412	4	to	to	PART
taxlaw-2822	412	5	102	102	NUM
taxlaw-2822	412	6	of	of	ADP
taxlaw-2822	412	7	the	the	DET
taxlaw-2822	412	8	ccctb	ccctb	NOUN
taxlaw-2822	412	9	proposal	proposal	NOUN
taxlaw-2822	412	10	,	,	PUNCT
taxlaw-2822	412	11	supra	supra	PROPN
taxlaw-2822	412	12	note	note	NOUN
taxlaw-2822	412	13	16	16	NUM
taxlaw-2822	412	14	,	,	PUNCT
taxlaw-2822	412	15	at	at	ADP
taxlaw-2822	412	16	49	49	NUM
taxlaw-2822	412	17	,	,	PUNCT
taxlaw-2822	412	18	55	55	NUM
taxlaw-2822	412	19	.	.	PUNCT
taxlaw-2822	413	1	see	see	AUX
taxlaw-2822	413	2	also	also	ADV
taxlaw-2822	413	3	ccctb	ccctb	NOUN
taxlaw-2822	413	4	proposal	proposal	NOUN
taxlaw-2822	413	5	,	,	PUNCT
taxlaw-2822	413	6	supra	supra	PROPN
taxlaw-2822	413	7	note	note	NOUN
taxlaw-2822	413	8	16	16	NUM
taxlaw-2822	413	9	,	,	PUNCT
taxlaw-2822	413	10	at	at	ADP
taxlaw-2822	413	11	5	5	NUM
taxlaw-2822	413	12	(	(	PUNCT
taxlaw-2822	413	13	explanatory	explanatory	ADJ
taxlaw-2822	413	14	memorandum	memorandum	NOUN
taxlaw-2822	413	15	)	)	PUNCT
taxlaw-2822	413	16	.	.	PUNCT
taxlaw-2822	414	1	on	on	ADP
taxlaw-2822	414	2	the	the	DET
taxlaw-2822	414	3	apportionment	apportionment	ADJ
taxlaw-2822	414	4	mechanism	mechanism	NOUN
taxlaw-2822	414	5	in	in	ADP
taxlaw-2822	414	6	general	general	ADJ
taxlaw-2822	414	7	see	see	VERB
taxlaw-2822	414	8	michael	michael	PROPN
taxlaw-2822	414	9	kobetsky	kobetsky	PROPN
taxlaw-2822	414	10	,	,	PUNCT
taxlaw-2822	414	11	the	the	DET
taxlaw-2822	414	12	case	case	NOUN
taxlaw-2822	414	13	for	for	ADP
taxlaw-2822	414	14	unitary	unitary	ADJ
taxlaw-2822	414	15	taxation	taxation	NOUN
taxlaw-2822	414	16	of	of	ADP
taxlaw-2822	414	17	international	international	ADJ
taxlaw-2822	414	18	enterprises	enterprise	NOUN
taxlaw-2822	414	19	,	,	PUNCT
taxlaw-2822	414	20	62	62	NUM
taxlaw-2822	414	21	bull	bull	NOUN
taxlaw-2822	414	22	.	.	PUNCT
taxlaw-2822	415	1	int'l	int'l	NOUN
taxlaw-2822	415	2	tax	tax	NOUN
taxlaw-2822	415	3	.	.	PUNCT
taxlaw-2822	416	1	201‒15	201‒15	NUM
taxlaw-2822	416	2	(	(	PUNCT
taxlaw-2822	416	3	2008	2008	NUM
taxlaw-2822	416	4	)	)	PUNCT
taxlaw-2822	416	5	;	;	PUNCT
taxlaw-2822	416	6	louis	louis	PROPN
taxlaw-2822	416	7	thomas	thomas	PROPN
taxlaw-2822	416	8	marchlen	marchlen	PROPN
taxlaw-2822	416	9	,	,	PUNCT
taxlaw-2822	416	10	selected	select	VERB
taxlaw-2822	416	11	issues	issue	NOUN
taxlaw-2822	416	12	on	on	ADP
taxlaw-2822	416	13	interstate	interstate	ADJ
taxlaw-2822	416	14	apportionment	apportionment	NOUN
taxlaw-2822	416	15	of	of	ADP
taxlaw-2822	416	16	corporation	corporation	NOUN
taxlaw-2822	416	17	income	income	NOUN
taxlaw-2822	416	18	tax	tax	NOUN
taxlaw-2822	416	19	in	in	ADP
taxlaw-2822	416	20	the	the	DET
taxlaw-2822	416	21	us	us	PROPN
taxlaw-2822	416	22	:	:	PUNCT
taxlaw-2822	416	23	a	a	DET
taxlaw-2822	416	24	model	model	NOUN
taxlaw-2822	416	25	for	for	ADP
taxlaw-2822	416	26	europe	europe	PROPN
taxlaw-2822	416	27	?	?	PUNCT
taxlaw-2822	416	28	,	,	PUNCT
taxlaw-2822	416	29	38	38	NUM
taxlaw-2822	416	30	intertax	intertax	NOUN
taxlaw-2822	416	31	163‒66	163‒66	PROPN
taxlaw-2822	416	32	(	(	PUNCT
taxlaw-2822	416	33	2010	2010	NUM
taxlaw-2822	416	34	)	)	PUNCT
taxlaw-2822	416	35	.	.	PUNCT
taxlaw-2822	417	1	59	59	NUM
taxlaw-2822	417	2	according	accord	VERB
taxlaw-2822	417	3	to	to	ADP
taxlaw-2822	417	4	article	article	NOUN
taxlaw-2822	417	5	103	103	NUM
taxlaw-2822	417	6	the	the	DET
taxlaw-2822	417	7	tax	tax	NOUN
taxlaw-2822	417	8	liability	liability	NOUN
taxlaw-2822	417	9	of	of	ADP
taxlaw-2822	417	10	each	each	DET
taxlaw-2822	417	11	group	group	NOUN
taxlaw-2822	417	12	member	member	NOUN
taxlaw-2822	417	13	is	be	AUX
taxlaw-2822	417	14	the	the	DET
taxlaw-2822	417	15	outcome	outcome	NOUN
taxlaw-2822	417	16	of	of	ADP
taxlaw-2822	417	17	the	the	DET
taxlaw-2822	417	18	application	application	NOUN
taxlaw-2822	417	19	of	of	ADP
taxlaw-2822	417	20	the	the	DET
taxlaw-2822	417	21	national	national	ADJ
taxlaw-2822	417	22	tax	tax	NOUN
taxlaw-2822	417	23	rate	rate	NOUN
taxlaw-2822	417	24	to	to	ADP
taxlaw-2822	417	25	the	the	DET
taxlaw-2822	417	26	apportioned	apportion	VERB
taxlaw-2822	417	27	share	share	NOUN
taxlaw-2822	417	28	,	,	PUNCT
taxlaw-2822	417	29	adjusted	adjust	VERB
taxlaw-2822	417	30	according	accord	VERB
taxlaw-2822	417	31	to	to	ADP
taxlaw-2822	417	32	article	article	NOUN
taxlaw-2822	417	33	102	102	NUM
taxlaw-2822	417	34	(	(	PUNCT
taxlaw-2822	417	35	items	item	NOUN
taxlaw-2822	417	36	deductible	deductible	ADJ
taxlaw-2822	417	37	against	against	ADP
taxlaw-2822	417	38	the	the	DET
taxlaw-2822	417	39	apportioned	apportion	VERB
taxlaw-2822	417	40	share	share	NOUN
taxlaw-2822	417	41	)	)	PUNCT
taxlaw-2822	417	42	,	,	PUNCT
taxlaw-2822	417	43	and	and	CCONJ
taxlaw-2822	417	44	further	far	ADV
taxlaw-2822	417	45	reduced	reduce	VERB
taxlaw-2822	417	46	by	by	ADP
taxlaw-2822	417	47	the	the	DET
taxlaw-2822	417	48	deductions	deduction	NOUN
taxlaw-2822	417	49	provided	provide	VERB
taxlaw-2822	417	50	for	for	ADP
taxlaw-2822	417	51	in	in	ADP
taxlaw-2822	417	52	articles	article	NOUN
taxlaw-2822	417	53	76	76	NUM
taxlaw-2822	417	54	(	(	PUNCT
taxlaw-2822	417	55	interest	interest	NOUN
taxlaw-2822	417	56	and	and	CCONJ
taxlaw-2822	417	57	royalties	royalty	NOUN
taxlaw-2822	417	58	and	and	CCONJ
taxlaw-2822	417	59	any	any	DET
taxlaw-2822	417	60	other	other	ADJ
taxlaw-2822	417	61	income	income	NOUN
taxlaw-2822	417	62	taxed	tax	VERB
taxlaw-2822	417	63	at	at	ADP
taxlaw-2822	417	64	source	source	NOUN
taxlaw-2822	417	65	.	.	PUNCT
taxlaw-2822	418	1	ccctb	ccctb	NOUN
taxlaw-2822	418	2	proposal	proposal	NOUN
taxlaw-2822	418	3	,	,	PUNCT
taxlaw-2822	418	4	supra	supra	PROPN
taxlaw-2822	418	5	note	note	NOUN
taxlaw-2822	418	6	16	16	NUM
taxlaw-2822	418	7	,	,	PUNCT
taxlaw-2822	418	8	at	at	ADP
taxlaw-2822	418	9	44	44	NUM
taxlaw-2822	418	10	,	,	PUNCT
taxlaw-2822	418	11	55	55	NUM
taxlaw-2822	418	12	.	.	PUNCT
taxlaw-2822	418	13	60	60	NUM
taxlaw-2822	419	1	according	accord	VERB
taxlaw-2822	419	2	to	to	ADP
taxlaw-2822	419	3	article	article	NOUN
taxlaw-2822	419	4	57	57	NUM
taxlaw-2822	419	5	the	the	DET
taxlaw-2822	419	6	tax	tax	NOUN
taxlaw-2822	419	7	bases	basis	NOUN
taxlaw-2822	419	8	of	of	ADP
taxlaw-2822	419	9	the	the	DET
taxlaw-2822	419	10	members	member	NOUN
taxlaw-2822	419	11	of	of	ADP
taxlaw-2822	419	12	a	a	DET
taxlaw-2822	419	13	group	group	NOUN
taxlaw-2822	419	14	are	be	AUX
taxlaw-2822	419	15	consolidated	consolidate	VERB
taxlaw-2822	419	16	,	,	PUNCT
taxlaw-2822	419	17	and	and	CCONJ
taxlaw-2822	419	18	when	when	SCONJ
taxlaw-2822	419	19	the	the	DET
taxlaw-2822	419	20	consolidated	consolidated	ADJ
taxlaw-2822	419	21	tax	tax	NOUN
taxlaw-2822	419	22	base	base	NOUN
taxlaw-2822	419	23	is	be	AUX
taxlaw-2822	419	24	negative	negative	ADJ
taxlaw-2822	419	25	,	,	PUNCT
taxlaw-2822	419	26	the	the	DET
taxlaw-2822	419	27	loss	loss	NOUN
taxlaw-2822	419	28	is	be	AUX
taxlaw-2822	419	29	carried	carry	VERB
taxlaw-2822	419	30	forward	forward	ADV
taxlaw-2822	419	31	and	and	CCONJ
taxlaw-2822	419	32	are	be	AUX
taxlaw-2822	419	33	set	set	VERB
taxlaw-2822	419	34	off	off	ADP
taxlaw-2822	419	35	against	against	ADP
taxlaw-2822	419	36	the	the	DET
taxlaw-2822	419	37	next	next	ADJ
taxlaw-2822	419	38	positive	positive	ADJ
taxlaw-2822	419	39	consolidated	consolidated	ADJ
taxlaw-2822	419	40	tax	tax	NOUN
taxlaw-2822	419	41	base	base	NOUN
taxlaw-2822	419	42	.	.	PUNCT
taxlaw-2822	420	1	ccctb	ccctb	NOUN
taxlaw-2822	420	2	proposal	proposal	NOUN
taxlaw-2822	420	3	,	,	PUNCT
taxlaw-2822	420	4	supra	supra	PROPN
taxlaw-2822	420	5	note	note	NOUN
taxlaw-2822	420	6	16	16	NUM
taxlaw-2822	420	7	,	,	PUNCT
taxlaw-2822	420	8	at	at	ADP
taxlaw-2822	420	9	38	38	NUM
taxlaw-2822	420	10	.	.	PUNCT
taxlaw-2822	421	1	when	when	SCONJ
taxlaw-2822	421	2	the	the	DET
taxlaw-2822	421	3	consolidated	consolidated	ADJ
taxlaw-2822	421	4	tax	tax	NOUN
taxlaw-2822	421	5	base	base	NOUN
taxlaw-2822	421	6	is	be	AUX
taxlaw-2822	421	7	positive	positive	ADJ
taxlaw-2822	421	8	,	,	PUNCT
taxlaw-2822	421	9	it	it	PRON
taxlaw-2822	421	10	is	be	AUX
taxlaw-2822	421	11	shared	share	VERB
taxlaw-2822	421	12	in	in	ADP
taxlaw-2822	421	13	accordance	accordance	NOUN
taxlaw-2822	421	14	with	with	ADP
taxlaw-2822	421	15	articles	article	NOUN
taxlaw-2822	421	16	86	86	NUM
taxlaw-2822	421	17	to	to	PART
taxlaw-2822	421	18	102	102	NUM
taxlaw-2822	421	19	(	(	PUNCT
taxlaw-2822	421	20	apportionment	apportionment	NOUN
taxlaw-2822	421	21	of	of	ADP
taxlaw-2822	421	22	the	the	DET
taxlaw-2822	421	23	consolidated	consolidated	ADJ
taxlaw-2822	421	24	tax	tax	NOUN
taxlaw-2822	421	25	base	base	NOUN
taxlaw-2822	421	26	)	)	PUNCT
taxlaw-2822	421	27	.	.	PUNCT
taxlaw-2822	422	1	ccctb	ccctb	NOUN
taxlaw-2822	422	2	proposal	proposal	NOUN
taxlaw-2822	422	3	,	,	PUNCT
taxlaw-2822	422	4	supra	supra	PROPN
taxlaw-2822	422	5	note	note	NOUN
taxlaw-2822	422	6	16	16	NUM
taxlaw-2822	422	7	,	,	PUNCT
taxlaw-2822	422	8	at	at	ADP
taxlaw-2822	422	9	49‒55	49‒55	NUM
taxlaw-2822	422	10	.	.	PUNCT
taxlaw-2822	423	1	see	see	VERB
taxlaw-2822	423	2	valerio	valerio	PROPN
taxlaw-2822	423	3	antonelli	antonelli	PROPN
taxlaw-2822	423	4	&	&	CCONJ
taxlaw-2822	423	5	raffaele	raffaele	PROPN
taxlaw-2822	423	6	d’alessio	d’alessio	PROPN
taxlaw-2822	423	7	,	,	PUNCT
taxlaw-2822	423	8	from	from	ADP
taxlaw-2822	423	9	consolidated	consolidated	ADJ
taxlaw-2822	423	10	profitand	profitand	NOUN
taxlaw-2822	423	11	-	-	PUNCT
taxlaw-2822	423	12	loss	loss	NOUN
taxlaw-2822	423	13	account	account	NOUN
taxlaw-2822	423	14	to	to	ADP
taxlaw-2822	423	15	group	group	NOUN
taxlaw-2822	423	16	tax	tax	NOUN
taxlaw-2822	423	17	base	base	NOUN
taxlaw-2822	423	18	:	:	PUNCT
taxlaw-2822	423	19	a	a	DET
taxlaw-2822	423	20	ccctb	ccctb	NOUN
taxlaw-2822	423	21	perspective	perspective	NOUN
taxlaw-2822	423	22	,	,	PUNCT
taxlaw-2822	423	23	in	in	ADP
taxlaw-2822	423	24	lang	lang	PROPN
taxlaw-2822	423	25	et	et	PROPN
taxlaw-2822	423	26	al	al	PROPN
taxlaw-2822	423	27	.	.	PROPN
taxlaw-2822	423	28	,	,	PUNCT
taxlaw-2822	423	29	common	common	ADJ
taxlaw-2822	423	30	consolidated	consolidated	ADJ
taxlaw-2822	423	31	corporate	corporate	ADJ
taxlaw-2822	423	32	tax	tax	NOUN
taxlaw-2822	423	33	base	base	NOUN
taxlaw-2822	423	34	,	,	PUNCT
taxlaw-2822	423	35	supra	supra	PROPN
taxlaw-2822	423	36	note	note	NOUN
taxlaw-2822	423	37	17	17	NUM
taxlaw-2822	423	38	,	,	PUNCT
taxlaw-2822	423	39	at	at	ADP
taxlaw-2822	423	40	485‒517	485‒517	NUM
taxlaw-2822	423	41	.	.	PUNCT
taxlaw-2822	424	1	61	61	NUM
taxlaw-2822	424	2	article	article	NOUN
taxlaw-2822	424	3	74	74	NUM
taxlaw-2822	424	4	of	of	ADP
taxlaw-2822	424	5	the	the	DET
taxlaw-2822	424	6	ccctb	ccctb	NOUN
taxlaw-2822	424	7	proposal	proposal	NOUN
taxlaw-2822	424	8	,	,	PUNCT
taxlaw-2822	424	9	supra	supra	PROPN
taxlaw-2822	424	10	note	note	NOUN
taxlaw-2822	424	11	16	16	NUM
taxlaw-2822	424	12	,	,	PUNCT
taxlaw-2822	424	13	at	at	ADP
taxlaw-2822	424	14	43	43	NUM
taxlaw-2822	424	15	.	.	PUNCT
taxlaw-2822	425	1	62	62	NUM
taxlaw-2822	425	2	article	article	NOUN
taxlaw-2822	425	3	109	109	NUM
taxlaw-2822	425	4	of	of	ADP
taxlaw-2822	425	5	the	the	DET
taxlaw-2822	425	6	ccctb	ccctb	NOUN
taxlaw-2822	425	7	proposal	proposal	NOUN
taxlaw-2822	425	8	,	,	PUNCT
taxlaw-2822	425	9	supra	supra	PROPN
taxlaw-2822	425	10	note	note	NOUN
taxlaw-2822	425	11	16	16	NUM
taxlaw-2822	425	12	,	,	PUNCT
taxlaw-2822	425	13	at	at	ADP
taxlaw-2822	425	14	57	57	NUM
taxlaw-2822	425	15	.	.	PUNCT
taxlaw-2822	426	1	63	63	NUM
taxlaw-2822	426	2	article	article	NOUN
taxlaw-2822	426	3	110	110	NUM
taxlaw-2822	426	4	of	of	ADP
taxlaw-2822	426	5	the	the	DET
taxlaw-2822	426	6	ccctb	ccctb	NOUN
taxlaw-2822	426	7	proposal	proposal	NOUN
taxlaw-2822	426	8	,	,	PUNCT
taxlaw-2822	426	9	supra	supra	PROPN
taxlaw-2822	426	10	note	note	NOUN
taxlaw-2822	426	11	16	16	NUM
taxlaw-2822	426	12	,	,	PUNCT
taxlaw-2822	426	13	at	at	ADP
taxlaw-2822	426	14	57	57	NUM
taxlaw-2822	426	15	.	.	PUNCT
taxlaw-2822	427	1	64	64	NUM
taxlaw-2822	427	2	articles	article	NOUN
taxlaw-2822	427	3	115	115	NUM
taxlaw-2822	427	4	and	and	CCONJ
taxlaw-2822	427	5	117	117	NUM
taxlaw-2822	427	6	of	of	ADP
taxlaw-2822	427	7	the	the	DET
taxlaw-2822	427	8	ccctb	ccctb	NOUN
taxlaw-2822	427	9	proposal	proposal	NOUN
taxlaw-2822	427	10	,	,	PUNCT
taxlaw-2822	427	11	supra	supra	PROPN
taxlaw-2822	427	12	note	note	NOUN
taxlaw-2822	427	13	16	16	NUM
taxlaw-2822	427	14	,	,	PUNCT
taxlaw-2822	427	15	at	at	ADP
taxlaw-2822	427	16	60	60	NUM
taxlaw-2822	427	17	.	.	PUNCT
taxlaw-2822	427	18	2014	2014	NUM
taxlaw-2822	427	19	]	]	PUNCT
taxlaw-2822	428	1	the	the	DET
taxlaw-2822	428	2	use	use	NOUN
taxlaw-2822	428	3	of	of	ADP
taxlaw-2822	428	4	cross	cross	ADJ
taxlaw-2822	428	5	-	-	ADJ
taxlaw-2822	428	6	border	border	ADJ
taxlaw-2822	428	7	corporate	corporate	ADJ
taxlaw-2822	428	8	profits	profit	NOUN
taxlaw-2822	428	9	and	and	CCONJ
taxlaw-2822	428	10	losses	loss	NOUN
taxlaw-2822	428	11	159	159	NUM
taxlaw-2822	428	12	the	the	DET
taxlaw-2822	428	13	ccctb	ccctb	NOUN
taxlaw-2822	428	14	also	also	ADV
taxlaw-2822	428	15	introduces	introduce	VERB
taxlaw-2822	428	16	significant	significant	ADJ
taxlaw-2822	428	17	simplifications	simplification	NOUN
taxlaw-2822	428	18	for	for	ADP
taxlaw-2822	428	19	groups	group	NOUN
taxlaw-2822	428	20	operating	operate	VERB
taxlaw-2822	428	21	at	at	ADP
taxlaw-2822	428	22	a	a	DET
taxlaw-2822	428	23	pan	pan	ADJ
taxlaw-2822	428	24	-	-	ADJ
taxlaw-2822	428	25	eu	eu	ADJ
taxlaw-2822	428	26	level	level	NOUN
taxlaw-2822	428	27	that	that	PRON
taxlaw-2822	428	28	are	be	AUX
taxlaw-2822	428	29	essentially	essentially	ADV
taxlaw-2822	428	30	a	a	DET
taxlaw-2822	428	31	consequence	consequence	NOUN
taxlaw-2822	428	32	of	of	ADP
taxlaw-2822	428	33	the	the	DET
taxlaw-2822	428	34	sharing	sharing	NOUN
taxlaw-2822	428	35	of	of	ADP
taxlaw-2822	428	36	global	global	ADJ
taxlaw-2822	428	37	corporate	corporate	ADJ
taxlaw-2822	428	38	tax	tax	NOUN
taxlaw-2822	428	39	information	information	NOUN
taxlaw-2822	428	40	by	by	ADP
taxlaw-2822	428	41	the	the	DET
taxlaw-2822	428	42	participating	participate	VERB
taxlaw-2822	428	43	countries.65	countries.65	NOUN
taxlaw-2822	428	44	these	these	DET
taxlaw-2822	428	45	simplifications	simplification	NOUN
taxlaw-2822	428	46	are	be	AUX
taxlaw-2822	428	47	attained	attain	VERB
taxlaw-2822	428	48	by	by	ADP
taxlaw-2822	428	49	taxneutralizing	taxneutralize	VERB
taxlaw-2822	428	50	intra	intra	ADJ
taxlaw-2822	428	51	-	-	ADJ
taxlaw-2822	428	52	group	group	NOUN
taxlaw-2822	428	53	transactions	transaction	NOUN
taxlaw-2822	428	54	in	in	ADP
taxlaw-2822	428	55	three	three	NUM
taxlaw-2822	428	56	major	major	ADJ
taxlaw-2822	428	57	areas	area	NOUN
taxlaw-2822	428	58	.	.	PUNCT
taxlaw-2822	429	1	first	first	ADV
taxlaw-2822	429	2	,	,	PUNCT
taxlaw-2822	429	3	under	under	ADP
taxlaw-2822	429	4	the	the	DET
taxlaw-2822	429	5	ccctb	ccctb	NOUN
taxlaw-2822	429	6	proposal	proposal	NOUN
taxlaw-2822	429	7	rules	rule	NOUN
taxlaw-2822	429	8	,	,	PUNCT
taxlaw-2822	429	9	cross	cross	ADJ
taxlaw-2822	429	10	-	-	ADJ
taxlaw-2822	429	11	border	border	ADJ
taxlaw-2822	429	12	transfers	transfer	NOUN
taxlaw-2822	429	13	of	of	ADP
taxlaw-2822	429	14	shares	share	NOUN
taxlaw-2822	429	15	/	/	SYM
taxlaw-2822	429	16	assets	asset	NOUN
taxlaw-2822	429	17	of	of	ADP
taxlaw-2822	429	18	companies	company	NOUN
taxlaw-2822	429	19	belonging	belong	VERB
taxlaw-2822	429	20	to	to	ADP
taxlaw-2822	429	21	the	the	DET
taxlaw-2822	429	22	group	group	NOUN
taxlaw-2822	429	23	do	do	AUX
taxlaw-2822	429	24	not	not	PART
taxlaw-2822	429	25	lead	lead	VERB
taxlaw-2822	429	26	to	to	ADP
taxlaw-2822	429	27	the	the	DET
taxlaw-2822	429	28	recognition	recognition	NOUN
taxlaw-2822	429	29	of	of	ADP
taxlaw-2822	429	30	taxable	taxable	ADJ
taxlaw-2822	429	31	capital	capital	NOUN
taxlaw-2822	429	32	gains	gain	NOUN
taxlaw-2822	429	33	and	and	CCONJ
taxlaw-2822	429	34	losses	loss	NOUN
taxlaw-2822	429	35	,	,	PUNCT
taxlaw-2822	429	36	as	as	SCONJ
taxlaw-2822	429	37	these	these	DET
taxlaw-2822	429	38	gains	gain	NOUN
taxlaw-2822	429	39	and	and	CCONJ
taxlaw-2822	429	40	losses	loss	NOUN
taxlaw-2822	429	41	are	be	AUX
taxlaw-2822	429	42	recognized	recognize	VERB
taxlaw-2822	429	43	only	only	ADV
taxlaw-2822	429	44	when	when	SCONJ
taxlaw-2822	429	45	shares	share	NOUN
taxlaw-2822	429	46	/	/	SYM
taxlaw-2822	429	47	assets	asset	NOUN
taxlaw-2822	429	48	are	be	AUX
taxlaw-2822	429	49	sold	sell	VERB
taxlaw-2822	429	50	by	by	ADP
taxlaw-2822	429	51	a	a	DET
taxlaw-2822	429	52	company	company	NOUN
taxlaw-2822	429	53	of	of	ADP
taxlaw-2822	429	54	the	the	DET
taxlaw-2822	429	55	group	group	NOUN
taxlaw-2822	429	56	to	to	ADP
taxlaw-2822	429	57	third	third	ADJ
taxlaw-2822	429	58	parties	party	NOUN
taxlaw-2822	429	59	.	.	PUNCT
taxlaw-2822	430	1	66	66	NUM
taxlaw-2822	430	2	second	second	ADJ
taxlaw-2822	430	3	,	,	PUNCT
taxlaw-2822	430	4	the	the	DET
taxlaw-2822	430	5	ccctb	ccctb	NOUN
taxlaw-2822	430	6	proposal	proposal	NOUN
taxlaw-2822	430	7	recognizes	recognize	VERB
taxlaw-2822	430	8	that	that	SCONJ
taxlaw-2822	430	9	intra	intra	ADJ
taxlaw-2822	430	10	-	-	ADJ
taxlaw-2822	430	11	group	group	ADJ
taxlaw-2822	430	12	cross	cross	ADJ
taxlaw-2822	430	13	-	-	ADJ
taxlaw-2822	430	14	border	border	ADJ
taxlaw-2822	430	15	dividends	dividend	NOUN
taxlaw-2822	430	16	are	be	AUX
taxlaw-2822	430	17	exempt	exempt	ADJ
taxlaw-2822	430	18	for	for	SCONJ
taxlaw-2822	430	19	the	the	DET
taxlaw-2822	430	20	recipient	recipient	NOUN
taxlaw-2822	430	21	corporate	corporate	ADJ
taxlaw-2822	430	22	shareholder	shareholder	NOUN
taxlaw-2822	430	23	to	to	PART
taxlaw-2822	430	24	prevent	prevent	VERB
taxlaw-2822	430	25	double	double	ADJ
taxlaw-2822	430	26	taxation.67	taxation.67	NOUN
taxlaw-2822	430	27	third	third	NOUN
taxlaw-2822	430	28	,	,	PUNCT
taxlaw-2822	430	29	the	the	DET
taxlaw-2822	430	30	ccctb	ccctb	NOUN
taxlaw-2822	430	31	proposal	proposal	NOUN
taxlaw-2822	430	32	neutralizes	neutralize	VERB
taxlaw-2822	430	33	aggressive	aggressive	ADJ
taxlaw-2822	430	34	transfer	transfer	NOUN
taxlaw-2822	430	35	pricing	pricing	NOUN
taxlaw-2822	430	36	techniques	technique	NOUN
taxlaw-2822	430	37	because	because	SCONJ
taxlaw-2822	430	38	in	in	ADP
taxlaw-2822	430	39	such	such	DET
taxlaw-2822	430	40	a	a	DET
taxlaw-2822	430	41	multi	multi	ADJ
taxlaw-2822	430	42	-	-	ADJ
taxlaw-2822	430	43	country	country	ADJ
taxlaw-2822	430	44	consolidation	consolidation	NOUN
taxlaw-2822	430	45	there	there	PRON
taxlaw-2822	430	46	is	be	VERB
taxlaw-2822	430	47	no	no	DET
taxlaw-2822	430	48	need	need	NOUN
taxlaw-2822	430	49	to	to	PART
taxlaw-2822	430	50	shift	shift	VERB
taxlaw-2822	430	51	profits	profit	NOUN
taxlaw-2822	430	52	from	from	ADP
taxlaw-2822	430	53	high	high	ADJ
taxlaw-2822	430	54	to	to	ADP
taxlaw-2822	430	55	low	low	ADJ
taxlaw-2822	430	56	tax	tax	NOUN
taxlaw-2822	430	57	jurisdictions	jurisdiction	NOUN
taxlaw-2822	430	58	,	,	PUNCT
taxlaw-2822	430	59	a	a	DET
taxlaw-2822	430	60	feature	feature	NOUN
taxlaw-2822	430	61	drawn	draw	VERB
taxlaw-2822	430	62	from	from	ADP
taxlaw-2822	430	63	the	the	DET
taxlaw-2822	430	64	european	european	ADJ
taxlaw-2822	430	65	experience	experience	NOUN
taxlaw-2822	430	66	that	that	PRON
taxlaw-2822	430	67	may	may	AUX
taxlaw-2822	430	68	inspire	inspire	VERB
taxlaw-2822	430	69	the	the	DET
taxlaw-2822	430	70	u.s	u.s	PROPN
taxlaw-2822	430	71	.	.	PROPN
taxlaw-2822	430	72	to	to	PART
taxlaw-2822	430	73	adopt	adopt	VERB
taxlaw-2822	430	74	worldwide	worldwide	ADJ
taxlaw-2822	430	75	tax	tax	NOUN
taxlaw-2822	430	76	consolidation.68	consolidation.68	NOUN
taxlaw-2822	430	77	unfortunately	unfortunately	ADV
taxlaw-2822	430	78	,	,	PUNCT
taxlaw-2822	430	79	a	a	DET
taxlaw-2822	430	80	multilateral	multilateral	ADJ
taxlaw-2822	430	81	solution	solution	NOUN
taxlaw-2822	430	82	like	like	ADP
taxlaw-2822	430	83	the	the	DET
taxlaw-2822	430	84	ccctb	ccctb	NOUN
taxlaw-2822	430	85	,	,	PUNCT
taxlaw-2822	430	86	in	in	ADP
taxlaw-2822	430	87	the	the	DET
taxlaw-2822	430	88	form	form	NOUN
taxlaw-2822	430	89	of	of	ADP
taxlaw-2822	430	90	a	a	DET
taxlaw-2822	430	91	directive	directive	NOUN
taxlaw-2822	430	92	,	,	PUNCT
taxlaw-2822	430	93	is	be	AUX
taxlaw-2822	430	94	not	not	PART
taxlaw-2822	430	95	feasible	feasible	ADJ
taxlaw-2822	430	96	in	in	ADP
taxlaw-2822	430	97	the	the	DET
taxlaw-2822	430	98	eu	eu	PROPN
taxlaw-2822	430	99	context	context	NOUN
taxlaw-2822	430	100	as	as	SCONJ
taxlaw-2822	430	101	it	it	PRON
taxlaw-2822	430	102	would	would	AUX
taxlaw-2822	430	103	require	require	VERB
taxlaw-2822	430	104	the	the	DET
taxlaw-2822	430	105	unanimous	unanimous	ADJ
taxlaw-2822	430	106	consent	consent	NOUN
taxlaw-2822	430	107	of	of	ADP
taxlaw-2822	430	108	27	27	NUM
taxlaw-2822	430	109	member	member	NOUN
taxlaw-2822	430	110	states	state	NOUN
taxlaw-2822	430	111	.	.	PUNCT
taxlaw-2822	431	1	there	there	PRON
taxlaw-2822	431	2	is	be	VERB
taxlaw-2822	431	3	,	,	PUNCT
taxlaw-2822	431	4	however	however	ADV
taxlaw-2822	431	5	,	,	PUNCT
taxlaw-2822	431	6	a	a	DET
taxlaw-2822	431	7	possibility	possibility	NOUN
taxlaw-2822	431	8	that	that	SCONJ
taxlaw-2822	431	9	the	the	DET
taxlaw-2822	431	10	ccctb	ccctb	NOUN
taxlaw-2822	431	11	will	will	AUX
taxlaw-2822	431	12	be	be	AUX
taxlaw-2822	431	13	approved	approve	VERB
taxlaw-2822	431	14	through	through	ADP
taxlaw-2822	431	15	enhanced	enhanced	ADJ
taxlaw-2822	431	16	cooperation	cooperation	NOUN
taxlaw-2822	431	17	.	.	PUNCT
taxlaw-2822	432	1	enhanced	enhance	VERB
taxlaw-2822	432	2	cooperation	cooperation	NOUN
taxlaw-2822	432	3	would	would	AUX
taxlaw-2822	432	4	require	require	VERB
taxlaw-2822	432	5	a	a	DET
taxlaw-2822	432	6	minimum	minimum	NOUN
taxlaw-2822	432	7	of	of	ADP
taxlaw-2822	432	8	nine	nine	NUM
taxlaw-2822	432	9	member	member	NOUN
taxlaw-2822	432	10	states.69	states.69	NOUN
taxlaw-2822	432	11	the	the	DET
taxlaw-2822	432	12	evolutionary	evolutionary	ADJ
taxlaw-2822	432	13	argument	argument	NOUN
taxlaw-2822	432	14	that	that	PRON
taxlaw-2822	432	15	is	be	AUX
taxlaw-2822	432	16	advanced	advanced	ADJ
taxlaw-2822	432	17	here	here	ADV
taxlaw-2822	432	18	is	be	AUX
taxlaw-2822	432	19	therefore	therefore	ADV
taxlaw-2822	432	20	the	the	DET
taxlaw-2822	432	21	following	following	NOUN
taxlaw-2822	432	22	:	:	PUNCT
taxlaw-2822	432	23	should	should	AUX
taxlaw-2822	432	24	the	the	DET
taxlaw-2822	432	25	path	path	NOUN
taxlaw-2822	432	26	of	of	ADP
taxlaw-2822	432	27	enhanced	enhanced	ADJ
taxlaw-2822	432	28	cooperation	cooperation	NOUN
taxlaw-2822	432	29	be	be	AUX
taxlaw-2822	432	30	pursued	pursue	VERB
taxlaw-2822	432	31	,	,	PUNCT
taxlaw-2822	432	32	approval	approval	NOUN
taxlaw-2822	432	33	would	would	AUX
taxlaw-2822	432	34	be	be	AUX
taxlaw-2822	432	35	facilitated	facilitate	VERB
taxlaw-2822	432	36	by	by	ADP
taxlaw-2822	432	37	the	the	DET
taxlaw-2822	432	38	fact	fact	NOUN
taxlaw-2822	432	39	that	that	SCONJ
taxlaw-2822	432	40	a	a	DET
taxlaw-2822	432	41	set	set	NOUN
taxlaw-2822	432	42	of	of	ADP
taxlaw-2822	432	43	common	common	ADJ
taxlaw-2822	432	44	operative	operative	ADJ
taxlaw-2822	432	45	rules	rule	NOUN
taxlaw-2822	432	46	of	of	ADP
taxlaw-2822	432	47	consolidation	consolidation	NOUN
taxlaw-2822	432	48	of	of	ADP
taxlaw-2822	432	49	cross	cross	ADJ
taxlaw-2822	432	50	-	-	ADJ
taxlaw-2822	432	51	border	border	ADJ
taxlaw-2822	432	52	profits	profit	NOUN
taxlaw-2822	432	53	/	/	SYM
taxlaw-2822	432	54	losses	loss	NOUN
taxlaw-2822	432	55	65	65	NUM
taxlaw-2822	432	56	the	the	DET
taxlaw-2822	432	57	explanatory	explanatory	ADJ
taxlaw-2822	432	58	memorandum	memorandum	NOUN
taxlaw-2822	432	59	of	of	ADP
taxlaw-2822	432	60	the	the	DET
taxlaw-2822	432	61	ccctb	ccctb	NOUN
taxlaw-2822	432	62	proposal	proposal	NOUN
taxlaw-2822	432	63	,	,	PUNCT
taxlaw-2822	432	64	supra	supra	PROPN
taxlaw-2822	432	65	note	note	PROPN
taxlaw-2822	432	66	16	16	NUM
taxlaw-2822	432	67	,	,	PUNCT
taxlaw-2822	432	68	remarks	remark	VERB
taxlaw-2822	432	69	that	that	SCONJ
taxlaw-2822	432	70	businesses	business	NOUN
taxlaw-2822	432	71	operating	operate	VERB
taxlaw-2822	432	72	across	across	ADP
taxlaw-2822	432	73	national	national	ADJ
taxlaw-2822	432	74	borders	border	NOUN
taxlaw-2822	432	75	will	will	AUX
taxlaw-2822	432	76	benefit	benefit	VERB
taxlaw-2822	432	77	both	both	PRON
taxlaw-2822	432	78	from	from	ADP
taxlaw-2822	432	79	the	the	DET
taxlaw-2822	432	80	introduction	introduction	NOUN
taxlaw-2822	432	81	of	of	ADP
taxlaw-2822	432	82	cross	cross	ADJ
taxlaw-2822	432	83	-	-	ADJ
taxlaw-2822	432	84	border	border	ADJ
taxlaw-2822	432	85	loss	loss	NOUN
taxlaw-2822	432	86	compensation	compensation	NOUN
taxlaw-2822	432	87	and	and	CCONJ
taxlaw-2822	432	88	from	from	ADP
taxlaw-2822	432	89	the	the	DET
taxlaw-2822	432	90	reduction	reduction	NOUN
taxlaw-2822	432	91	of	of	ADP
taxlaw-2822	432	92	company	company	NOUN
taxlaw-2822	432	93	tax	tax	NOUN
taxlaw-2822	432	94	-	-	PUNCT
taxlaw-2822	432	95	related	relate	VERB
taxlaw-2822	432	96	compliance	compliance	NOUN
taxlaw-2822	432	97	costs	cost	NOUN
taxlaw-2822	432	98	,	,	PUNCT
taxlaw-2822	432	99	and	and	CCONJ
taxlaw-2822	432	100	notes	note	VERB
taxlaw-2822	432	101	that	that	SCONJ
taxlaw-2822	432	102	allowing	allow	VERB
taxlaw-2822	432	103	the	the	DET
taxlaw-2822	432	104	immediate	immediate	ADJ
taxlaw-2822	432	105	consolidation	consolidation	NOUN
taxlaw-2822	432	106	of	of	ADP
taxlaw-2822	432	107	profits	profit	NOUN
taxlaw-2822	432	108	and	and	CCONJ
taxlaw-2822	432	109	losses	loss	NOUN
taxlaw-2822	432	110	for	for	ADP
taxlaw-2822	432	111	computing	compute	VERB
taxlaw-2822	432	112	the	the	DET
taxlaw-2822	432	113	eu	eu	ADJ
taxlaw-2822	432	114	-	-	ADJ
taxlaw-2822	432	115	wide	wide	ADJ
taxlaw-2822	432	116	taxable	taxable	ADJ
taxlaw-2822	432	117	bases	basis	NOUN
taxlaw-2822	432	118	is	be	AUX
taxlaw-2822	432	119	a	a	DET
taxlaw-2822	432	120	step	step	NOUN
taxlaw-2822	432	121	toward	toward	ADP
taxlaw-2822	432	122	reducing	reduce	VERB
taxlaw-2822	432	123	overtaxation	overtaxation	NOUN
taxlaw-2822	432	124	in	in	ADP
taxlaw-2822	432	125	cross	cross	ADJ
taxlaw-2822	432	126	-	-	ADJ
taxlaw-2822	432	127	border	border	ADJ
taxlaw-2822	432	128	situations	situation	NOUN
taxlaw-2822	432	129	and	and	CCONJ
taxlaw-2822	432	130	thereby	thereby	ADV
taxlaw-2822	432	131	towards	towards	ADP
taxlaw-2822	432	132	improving	improve	VERB
taxlaw-2822	432	133	the	the	DET
taxlaw-2822	432	134	tax	tax	NOUN
taxlaw-2822	432	135	neutrality	neutrality	NOUN
taxlaw-2822	432	136	conditions	condition	NOUN
taxlaw-2822	432	137	between	between	ADP
taxlaw-2822	432	138	domestic	domestic	ADJ
taxlaw-2822	432	139	and	and	CCONJ
taxlaw-2822	432	140	cross	cross	ADJ
taxlaw-2822	432	141	-	-	ADJ
taxlaw-2822	432	142	border	border	ADJ
taxlaw-2822	432	143	activities	activity	NOUN
taxlaw-2822	432	144	to	to	PART
taxlaw-2822	432	145	better	well	ADV
taxlaw-2822	432	146	exploit	exploit	VERB
taxlaw-2822	432	147	the	the	DET
taxlaw-2822	432	148	potential	potential	NOUN
taxlaw-2822	432	149	of	of	ADP
taxlaw-2822	432	150	the	the	DET
taxlaw-2822	432	151	internal	internal	ADJ
taxlaw-2822	432	152	market	market	NOUN
taxlaw-2822	432	153	.	.	PUNCT
taxlaw-2822	433	1	66	66	NUM
taxlaw-2822	434	1	in	in	ADP
taxlaw-2822	434	2	respect	respect	NOUN
taxlaw-2822	434	3	to	to	ADP
taxlaw-2822	434	4	the	the	DET
taxlaw-2822	434	5	explanatory	explanatory	ADJ
taxlaw-2822	434	6	memorandum	memorandum	NOUN
taxlaw-2822	434	7	of	of	ADP
taxlaw-2822	434	8	the	the	DET
taxlaw-2822	434	9	ccctb	ccctb	NOUN
taxlaw-2822	434	10	proposal	proposal	NOUN
taxlaw-2822	434	11	,	,	PUNCT
taxlaw-2822	434	12	supra	supra	PROPN
taxlaw-2822	434	13	note	note	PROPN
taxlaw-2822	434	14	16	16	NUM
taxlaw-2822	434	15	,	,	PUNCT
taxlaw-2822	434	16	the	the	DET
taxlaw-2822	434	17	commission	commission	NOUN
taxlaw-2822	434	18	has	have	AUX
taxlaw-2822	434	19	noted	note	VERB
taxlaw-2822	434	20	that	that	SCONJ
taxlaw-2822	434	21	a	a	DET
taxlaw-2822	434	22	key	key	ADJ
taxlaw-2822	434	23	obstacle	obstacle	NOUN
taxlaw-2822	434	24	in	in	ADP
taxlaw-2822	434	25	the	the	DET
taxlaw-2822	434	26	single	single	ADJ
taxlaw-2822	434	27	market	market	NOUN
taxlaw-2822	434	28	today	today	NOUN
taxlaw-2822	434	29	involves	involve	VERB
taxlaw-2822	434	30	the	the	DET
taxlaw-2822	434	31	high	high	ADJ
taxlaw-2822	434	32	cost	cost	NOUN
taxlaw-2822	434	33	of	of	ADP
taxlaw-2822	434	34	complying	comply	VERB
taxlaw-2822	434	35	with	with	ADP
taxlaw-2822	434	36	transfer	transfer	NOUN
taxlaw-2822	434	37	pricing	pricing	NOUN
taxlaw-2822	434	38	formalities	formality	NOUN
taxlaw-2822	434	39	using	use	VERB
taxlaw-2822	434	40	the	the	DET
taxlaw-2822	434	41	arm	arm	NOUN
taxlaw-2822	434	42	's	's	PART
taxlaw-2822	434	43	length	length	NOUN
taxlaw-2822	434	44	approach	approach	NOUN
taxlaw-2822	434	45	,	,	PUNCT
taxlaw-2822	434	46	and	and	CCONJ
taxlaw-2822	434	47	that	that	SCONJ
taxlaw-2822	434	48	transaction	transaction	NOUN
taxlaw-2822	434	49	-	-	PUNCT
taxlaw-2822	434	50	by	by	ADP
taxlaw-2822	434	51	-	-	PUNCT
taxlaw-2822	434	52	transaction	transaction	NOUN
taxlaw-2822	434	53	pricing	pricing	NOUN
taxlaw-2822	434	54	based	base	VERB
taxlaw-2822	434	55	on	on	ADP
taxlaw-2822	434	56	the	the	DET
taxlaw-2822	434	57	"	"	PUNCT
taxlaw-2822	434	58	arm	arm	NOUN
taxlaw-2822	434	59	's	's	PART
taxlaw-2822	434	60	length	length	NOUN
taxlaw-2822	434	61	"	"	PUNCT
taxlaw-2822	434	62	principle	principle	NOUN
taxlaw-2822	434	63	may	may	AUX
taxlaw-2822	434	64	no	no	ADV
taxlaw-2822	434	65	longer	long	ADV
taxlaw-2822	434	66	be	be	AUX
taxlaw-2822	434	67	the	the	DET
taxlaw-2822	434	68	most	most	ADV
taxlaw-2822	434	69	appropriate	appropriate	ADJ
taxlaw-2822	434	70	method	method	NOUN
taxlaw-2822	434	71	for	for	ADP
taxlaw-2822	434	72	profit	profit	NOUN
taxlaw-2822	434	73	allocation	allocation	NOUN
taxlaw-2822	434	74	.	.	PUNCT
taxlaw-2822	435	1	67	67	NUM
taxlaw-2822	436	1	according	accord	VERB
taxlaw-2822	436	2	to	to	ADP
taxlaw-2822	436	3	article	article	NOUN
taxlaw-2822	436	4	11(c	11(c	NUM
taxlaw-2822	436	5	)	)	PUNCT
taxlaw-2822	436	6	and	and	CCONJ
taxlaw-2822	436	7	(	(	PUNCT
taxlaw-2822	436	8	d	d	NOUN
taxlaw-2822	436	9	)	)	PUNCT
taxlaw-2822	436	10	of	of	ADP
taxlaw-2822	436	11	the	the	DET
taxlaw-2822	436	12	ccctb	ccctb	NOUN
taxlaw-2822	436	13	proposal	proposal	NOUN
taxlaw-2822	436	14	received	receive	VERB
taxlaw-2822	436	15	profit	profit	NOUN
taxlaw-2822	436	16	distributions	distribution	NOUN
taxlaw-2822	436	17	and	and	CCONJ
taxlaw-2822	436	18	proceeds	proceed	NOUN
taxlaw-2822	436	19	from	from	ADP
taxlaw-2822	436	20	a	a	DET
taxlaw-2822	436	21	disposal	disposal	NOUN
taxlaw-2822	436	22	of	of	ADP
taxlaw-2822	436	23	shares	share	NOUN
taxlaw-2822	436	24	are	be	AUX
taxlaw-2822	436	25	exempt	exempt	ADJ
taxlaw-2822	436	26	from	from	ADP
taxlaw-2822	436	27	corporate	corporate	ADJ
taxlaw-2822	436	28	tax	tax	NOUN
taxlaw-2822	436	29	.	.	PUNCT
taxlaw-2822	437	1	ccctb	ccctb	NOUN
taxlaw-2822	437	2	proposal	proposal	NOUN
taxlaw-2822	437	3	,	,	PUNCT
taxlaw-2822	437	4	supra	supra	PROPN
taxlaw-2822	437	5	note	note	NOUN
taxlaw-2822	437	6	16	16	NUM
taxlaw-2822	437	7	,	,	PUNCT
taxlaw-2822	437	8	at	at	ADP
taxlaw-2822	437	9	22	22	NUM
taxlaw-2822	437	10	.	.	PUNCT
taxlaw-2822	438	1	article	article	NOUN
taxlaw-2822	438	2	59(1	59(1	NUM
taxlaw-2822	438	3	)	)	PUNCT
taxlaw-2822	438	4	also	also	ADV
taxlaw-2822	438	5	provides	provide	VERB
taxlaw-2822	438	6	that	that	SCONJ
taxlaw-2822	438	7	in	in	ADP
taxlaw-2822	438	8	calculating	calculate	VERB
taxlaw-2822	438	9	the	the	DET
taxlaw-2822	438	10	consolidated	consolidated	ADJ
taxlaw-2822	438	11	tax	tax	NOUN
taxlaw-2822	438	12	base	base	NOUN
taxlaw-2822	438	13	,	,	PUNCT
taxlaw-2822	438	14	profits	profit	NOUN
taxlaw-2822	438	15	and	and	CCONJ
taxlaw-2822	438	16	losses	loss	NOUN
taxlaw-2822	438	17	arising	arise	VERB
taxlaw-2822	438	18	from	from	ADP
taxlaw-2822	438	19	transactions	transaction	NOUN
taxlaw-2822	438	20	directly	directly	ADV
taxlaw-2822	438	21	carried	carry	VERB
taxlaw-2822	438	22	out	out	ADP
taxlaw-2822	438	23	between	between	ADP
taxlaw-2822	438	24	members	member	NOUN
taxlaw-2822	438	25	of	of	ADP
taxlaw-2822	438	26	a	a	DET
taxlaw-2822	438	27	group	group	NOUN
taxlaw-2822	438	28	are	be	AUX
taxlaw-2822	438	29	ignored	ignore	VERB
taxlaw-2822	438	30	.	.	PUNCT
taxlaw-2822	439	1	ccctb	ccctb	NOUN
taxlaw-2822	439	2	proposal	proposal	NOUN
taxlaw-2822	439	3	,	,	PUNCT
taxlaw-2822	439	4	supra	supra	PROPN
taxlaw-2822	439	5	note	note	NOUN
taxlaw-2822	439	6	16	16	NUM
taxlaw-2822	439	7	,	,	PUNCT
taxlaw-2822	439	8	at	at	ADP
taxlaw-2822	439	9	39	39	NUM
taxlaw-2822	439	10	.	.	PUNCT
taxlaw-2822	439	11	68	68	NUM
taxlaw-2822	439	12	on	on	ADP
taxlaw-2822	439	13	the	the	DET
taxlaw-2822	439	14	critical	critical	ADJ
taxlaw-2822	439	15	aspects	aspect	NOUN
taxlaw-2822	439	16	of	of	ADP
taxlaw-2822	439	17	transfer	transfer	NOUN
taxlaw-2822	439	18	pricing	pricing	NOUN
taxlaw-2822	439	19	in	in	ADP
taxlaw-2822	439	20	the	the	DET
taxlaw-2822	439	21	u.s	u.s	PROPN
taxlaw-2822	439	22	.	.	PROPN
taxlaw-2822	439	23	market	market	NOUN
taxlaw-2822	439	24	see	see	VERB
taxlaw-2822	439	25	reuven	reuven	PROPN
taxlaw-2822	439	26	s.	s.	PROPN
taxlaw-2822	439	27	avi	avi	PROPN
taxlaw-2822	439	28	-	-	PUNCT
taxlaw-2822	439	29	yonah	yonah	ADJ
taxlaw-2822	439	30	,	,	PUNCT
taxlaw-2822	439	31	between	between	ADP
taxlaw-2822	439	32	formulary	formulary	ADJ
taxlaw-2822	439	33	apportionment	apportionment	NOUN
taxlaw-2822	439	34	and	and	CCONJ
taxlaw-2822	439	35	the	the	DET
taxlaw-2822	439	36	oecd	oecd	PROPN
taxlaw-2822	439	37	guidelines	guideline	NOUN
taxlaw-2822	439	38	:	:	PUNCT
taxlaw-2822	439	39	a	a	DET
taxlaw-2822	439	40	proposal	proposal	NOUN
taxlaw-2822	439	41	for	for	ADP
taxlaw-2822	439	42	reconciliation	reconciliation	NOUN
taxlaw-2822	439	43	,	,	PUNCT
taxlaw-2822	439	44	2	2	NUM
taxlaw-2822	439	45	world	world	NOUN
taxlaw-2822	439	46	tax	tax	NOUN
taxlaw-2822	439	47	j.	j.	PROPN
taxlaw-2822	439	48	3	3	PROPN
taxlaw-2822	439	49	,	,	PUNCT
taxlaw-2822	439	50	3	3	NUM
taxlaw-2822	439	51	-	-	SYM
taxlaw-2822	439	52	5	5	NUM
taxlaw-2822	439	53	(	(	PUNCT
taxlaw-2822	439	54	2010	2010	NUM
taxlaw-2822	439	55	)	)	PUNCT
taxlaw-2822	439	56	;	;	PUNCT
taxlaw-2822	440	1	reuven	reuven	PROPN
taxlaw-2822	440	2	s.	s.	PROPN
taxlaw-2822	440	3	aviyonah	aviyonah	PROPN
taxlaw-2822	440	4	,	,	PUNCT
taxlaw-2822	440	5	the	the	DET
taxlaw-2822	440	6	rise	rise	NOUN
taxlaw-2822	440	7	and	and	CCONJ
taxlaw-2822	440	8	fall	fall	NOUN
taxlaw-2822	440	9	of	of	ADP
taxlaw-2822	440	10	arm	arm	NOUN
taxlaw-2822	440	11	’s	’s	PART
taxlaw-2822	440	12	length	length	NOUN
taxlaw-2822	440	13	:	:	PUNCT
taxlaw-2822	440	14	a	a	DET
taxlaw-2822	440	15	study	study	NOUN
taxlaw-2822	440	16	in	in	ADP
taxlaw-2822	440	17	the	the	DET
taxlaw-2822	440	18	evolution	evolution	NOUN
taxlaw-2822	440	19	of	of	ADP
taxlaw-2822	440	20	u.s	u.s	PROPN
taxlaw-2822	440	21	.	.	PROPN
taxlaw-2822	440	22	international	international	PROPN
taxlaw-2822	440	23	taxation	taxation	PROPN
taxlaw-2822	440	24	,	,	PUNCT
taxlaw-2822	440	25	15	15	NUM
taxlaw-2822	440	26	va	va	NOUN
taxlaw-2822	440	27	.	.	PUNCT
taxlaw-2822	440	28	tax	tax	PROPN
taxlaw-2822	440	29	rev	rev	PROPN
taxlaw-2822	440	30	.	.	PROPN
taxlaw-2822	440	31	89	89	NUM
taxlaw-2822	440	32	(	(	PUNCT
taxlaw-2822	440	33	1995	1995	NUM
taxlaw-2822	440	34	)	)	PUNCT
taxlaw-2822	440	35	;	;	PUNCT
taxlaw-2822	440	36	yariv	yariv	NOUN
taxlaw-2822	440	37	brauner	brauner	NOUN
taxlaw-2822	440	38	,	,	PUNCT
taxlaw-2822	440	39	cost	cost	NOUN
taxlaw-2822	440	40	sharing	sharing	NOUN
taxlaw-2822	440	41	and	and	CCONJ
taxlaw-2822	440	42	the	the	DET
taxlaw-2822	440	43	acrobatics	acrobatic	NOUN
taxlaw-2822	440	44	of	of	ADP
taxlaw-2822	440	45	arm	arm	NOUN
taxlaw-2822	440	46	’s	’s	PART
taxlaw-2822	440	47	length	length	NOUN
taxlaw-2822	440	48	taxation	taxation	NOUN
taxlaw-2822	440	49	,	,	PUNCT
taxlaw-2822	440	50	38	38	NUM
taxlaw-2822	440	51	intertax	intertax	NOUN
taxlaw-2822	440	52	554	554	NUM
taxlaw-2822	440	53	(	(	PUNCT
taxlaw-2822	440	54	2010	2010	NUM
taxlaw-2822	440	55	):	):	PUNCT
taxlaw-2822	440	56	yariv	yariv	PROPN
taxlaw-2822	440	57	brauner	brauner	NOUN
taxlaw-2822	440	58	,	,	PUNCT
taxlaw-2822	440	59	value	value	NOUN
taxlaw-2822	440	60	in	in	ADP
taxlaw-2822	440	61	the	the	DET
taxlaw-2822	440	62	eye	eye	NOUN
taxlaw-2822	440	63	of	of	ADP
taxlaw-2822	440	64	the	the	DET
taxlaw-2822	440	65	beholder	beholder	NOUN
taxlaw-2822	440	66	:	:	PUNCT
taxlaw-2822	440	67	the	the	DET
taxlaw-2822	440	68	valuation	valuation	NOUN
taxlaw-2822	440	69	of	of	ADP
taxlaw-2822	440	70	intangibles	intangible	NOUN
taxlaw-2822	440	71	for	for	ADP
taxlaw-2822	440	72	transfer	transfer	NOUN
taxlaw-2822	440	73	pricing	pricing	NOUN
taxlaw-2822	440	74	purposes	purpose	NOUN
taxlaw-2822	440	75	,	,	PUNCT
taxlaw-2822	440	76	28	28	NUM
taxlaw-2822	440	77	va	va	X
taxlaw-2822	440	78	.	.	PUNCT
taxlaw-2822	440	79	tax	tax	PROPN
taxlaw-2822	440	80	rev	rev	PROPN
taxlaw-2822	440	81	.	.	PROPN
taxlaw-2822	440	82	79	79	NUM
taxlaw-2822	440	83	(	(	PUNCT
taxlaw-2822	440	84	2008	2008	NUM
taxlaw-2822	440	85	)	)	PUNCT
taxlaw-2822	440	86	;	;	PUNCT
taxlaw-2822	440	87	michael	michael	PROPN
taxlaw-2822	440	88	c.	c.	PROPN
taxlaw-2822	440	89	durst	durst	PROPN
taxlaw-2822	440	90	,	,	PUNCT
taxlaw-2822	440	91	it	it	PRON
taxlaw-2822	440	92	’s	’	VERB
taxlaw-2822	440	93	not	not	PART
taxlaw-2822	440	94	just	just	ADV
taxlaw-2822	440	95	academic	academic	ADJ
taxlaw-2822	440	96	:	:	PUNCT
taxlaw-2822	440	97	the	the	DET
taxlaw-2822	440	98	oecd	oecd	PROPN
taxlaw-2822	440	99	should	should	AUX
taxlaw-2822	440	100	reevaluate	reevaluate	VERB
taxlaw-2822	440	101	transfer	transfer	NOUN
taxlaw-2822	440	102	pricing	pricing	NOUN
taxlaw-2822	440	103	laws	law	NOUN
taxlaw-2822	440	104	,	,	PUNCT
taxlaw-2822	440	105	57	57	NUM
taxlaw-2822	440	106	tax	tax	NOUN
taxlaw-2822	440	107	notes	note	NOUN
taxlaw-2822	440	108	int'l	int'l	ADP
taxlaw-2822	440	109	247	247	NUM
taxlaw-2822	440	110	(	(	PUNCT
taxlaw-2822	440	111	2010	2010	NUM
taxlaw-2822	440	112	)	)	PUNCT
taxlaw-2822	440	113	;	;	PUNCT
taxlaw-2822	440	114	michael	michael	PROPN
taxlaw-2822	440	115	c.	c.	PROPN
taxlaw-2822	440	116	durst	durst	PROPN
taxlaw-2822	440	117	,	,	PUNCT
taxlaw-2822	440	118	the	the	DET
taxlaw-2822	440	119	two	two	NUM
taxlaw-2822	440	120	worlds	world	NOUN
taxlaw-2822	440	121	of	of	ADP
taxlaw-2822	440	122	transfer	transfer	NOUN
taxlaw-2822	440	123	pricing	pricing	NOUN
taxlaw-2822	440	124	policymaking	policymaking	NOUN
taxlaw-2822	440	125	,	,	PUNCT
taxlaw-2822	440	126	61	61	NUM
taxlaw-2822	440	127	tax	tax	NOUN
taxlaw-2822	440	128	notes	note	NOUN
taxlaw-2822	440	129	int'l	int'l	VERB
taxlaw-2822	440	130	439	439	NUM
taxlaw-2822	440	131	.	.	PUNCT
taxlaw-2822	441	1	69	69	NUM
taxlaw-2822	441	2	see	see	NOUN
taxlaw-2822	441	3	,	,	PUNCT
taxlaw-2822	441	4	e.g.	e.g.	ADV
taxlaw-2822	441	5	,	,	PUNCT
taxlaw-2822	441	6	eric	eric	PROPN
taxlaw-2822	441	7	kemmeren	kemmeren	PROPN
taxlaw-2822	441	8	,	,	PUNCT
taxlaw-2822	441	9	ccctb	ccctb	NOUN
taxlaw-2822	441	10	enhanced	enhance	VERB
taxlaw-2822	441	11	speed	speed	NOUN
taxlaw-2822	441	12	ahead	ahead	ADV
taxlaw-2822	441	13	for	for	ADP
taxlaw-2822	441	14	improvements	improvement	NOUN
taxlaw-2822	441	15	,	,	PUNCT
taxlaw-2822	441	16	39	39	NUM
taxlaw-2822	441	17	intertax	intertax	NOUN
taxlaw-2822	441	18	208‒	208‒	NUM
taxlaw-2822	441	19	11	11	NUM
taxlaw-2822	441	20	(	(	PUNCT
taxlaw-2822	441	21	2011	2011	NUM
taxlaw-2822	441	22	)	)	PUNCT
taxlaw-2822	441	23	;	;	PUNCT
taxlaw-2822	441	24	leon	leon	PROPN
taxlaw-2822	441	25	bettendorf	bettendorf	PROPN
taxlaw-2822	441	26	,	,	PUNCT
taxlaw-2822	441	27	albert	albert	PROPN
taxlaw-2822	441	28	van	van	PROPN
taxlaw-2822	441	29	der	der	PROPN
taxlaw-2822	441	30	horst	horst	PROPN
taxlaw-2822	441	31	,	,	PUNCT
taxlaw-2822	441	32	ruud	ruud	PROPN
taxlaw-2822	441	33	a.	a.	PROPN
taxlaw-2822	441	34	de	de	PROPN
taxlaw-2822	441	35	mooij	mooij	PROPN
taxlaw-2822	441	36	&	&	CCONJ
taxlaw-2822	441	37	hendrik	hendrik	PROPN
taxlaw-2822	441	38	vrijburg	vrijburg	PROPN
taxlaw-2822	441	39	,	,	PUNCT
taxlaw-2822	441	40	corporate	corporate	ADJ
taxlaw-2822	441	41	tax	tax	NOUN
taxlaw-2822	441	42	consolidation	consolidation	NOUN
taxlaw-2822	441	43	and	and	CCONJ
taxlaw-2822	441	44	enhanced	enhance	VERB
taxlaw-2822	441	45	cooperation	cooperation	NOUN
taxlaw-2822	441	46	in	in	ADP
taxlaw-2822	441	47	the	the	DET
taxlaw-2822	441	48	european	european	PROPN
taxlaw-2822	441	49	union	union	PROPN
taxlaw-2822	441	50	,	,	PUNCT
taxlaw-2822	441	51	31	31	NUM
taxlaw-2822	441	52	fiscal	fiscal	ADJ
taxlaw-2822	441	53	stud	stud	NOUN
taxlaw-2822	441	54	.	.	PUNCT
taxlaw-2822	442	1	453‒79	453‒79	NOUN
taxlaw-2822	442	2	(	(	PUNCT
taxlaw-2822	442	3	2010	2010	NUM
taxlaw-2822	442	4	)	)	PUNCT
taxlaw-2822	442	5	;	;	PUNCT
taxlaw-2822	442	6	nerudovà	nerudovà	PROPN
taxlaw-2822	442	7	danuse	danuse	PROPN
taxlaw-2822	442	8	,	,	PUNCT
taxlaw-2822	442	9	the	the	DET
taxlaw-2822	442	10	possible	possible	ADJ
taxlaw-2822	442	11	introduction	introduction	NOUN
taxlaw-2822	442	12	of	of	ADP
taxlaw-2822	442	13	ccctb	ccctb	NOUN
taxlaw-2822	442	14	via	via	ADP
taxlaw-2822	442	15	enhanced	enhanced	ADJ
taxlaw-2822	442	16	cooperation	cooperation	NOUN
taxlaw-2822	442	17	:	:	PUNCT
taxlaw-2822	442	18	some	some	DET
taxlaw-2822	442	19	open	open	ADJ
taxlaw-2822	442	20	issues	issue	NOUN
taxlaw-2822	442	21	,	,	PUNCT
taxlaw-2822	442	22	46	46	NUM
taxlaw-2822	442	23	eur	eur	NOUN
taxlaw-2822	442	24	.	.	PUNCT
taxlaw-2822	443	1	tax'n	tax'n	PRON
taxlaw-2822	443	2	187‒96	187‒96	NUM
taxlaw-2822	443	3	(	(	PUNCT
taxlaw-2822	443	4	2006	2006	NUM
taxlaw-2822	443	5	)	)	PUNCT
taxlaw-2822	443	6	;	;	PUNCT
taxlaw-2822	443	7	bob	bob	PROPN
taxlaw-2822	443	8	van	van	PROPN
taxlaw-2822	443	9	der	der	NOUN
taxlaw-2822	443	10	made	make	VERB
taxlaw-2822	443	11	,	,	PUNCT
taxlaw-2822	443	12	european	european	PROPN
taxlaw-2822	443	13	union	union	PROPN
taxlaw-2822	443	14	:	:	PUNCT
taxlaw-2822	443	15	a	a	DET
taxlaw-2822	443	16	new	new	ADJ
taxlaw-2822	443	17	dawn	dawn	NOUN
taxlaw-2822	443	18	for	for	ADP
taxlaw-2822	443	19	further	further	ADJ
taxlaw-2822	443	20	eu	eu	PROPN
taxlaw-2822	443	21	tax	tax	NOUN
taxlaw-2822	443	22	harmonization	harmonization	NOUN
taxlaw-2822	443	23	,	,	PUNCT
taxlaw-2822	443	24	22	22	NUM
taxlaw-2822	443	25	int'l	int'l	NOUN
taxlaw-2822	443	26	tax	tax	NOUN
taxlaw-2822	443	27	rev	rev	NOUN
taxlaw-2822	443	28	.	.	PROPN
taxlaw-2822	443	29	45	45	NUM
taxlaw-2822	443	30	(	(	PUNCT
taxlaw-2822	443	31	2011	2011	NUM
taxlaw-2822	443	32	)	)	PUNCT
taxlaw-2822	443	33	;	;	PUNCT
taxlaw-2822	443	34	hendrik	hendrik	NOUN
taxlaw-2822	443	35	vrijburg	vrijburg	PROPN
taxlaw-2822	443	36	,	,	PUNCT
taxlaw-2822	443	37	50	50	NUM
taxlaw-2822	443	38	years	year	NOUN
taxlaw-2822	443	39	of	of	ADP
taxlaw-2822	443	40	eu	eu	PROPN
taxlaw-2822	443	41	corporate	corporate	ADJ
taxlaw-2822	443	42	income	income	NOUN
taxlaw-2822	443	43	tax	tax	NOUN
taxlaw-2822	443	44	harmonization	harmonization	NOUN
taxlaw-2822	443	45	initiatives	initiative	NOUN
taxlaw-2822	443	46	:	:	PUNCT
taxlaw-2822	443	47	is	be	AUX
taxlaw-2822	443	48	enhanced	enhance	VERB
taxlaw-2822	443	49	cooperation	cooperation	NOUN
taxlaw-2822	443	50	the	the	DET
taxlaw-2822	443	51	solution	solution	NOUN
taxlaw-2822	443	52	?	?	PUNCT
taxlaw-2822	444	1	(	(	PUNCT
taxlaw-2822	444	2	sep	sep	INTJ
taxlaw-2822	444	3	.	.	PROPN
taxlaw-2822	444	4	29	29	NUM
taxlaw-2822	444	5	,	,	PUNCT
taxlaw-2822	444	6	2011	2011	NUM
taxlaw-2822	444	7	)	)	PUNCT
taxlaw-2822	444	8	(	(	PUNCT
taxlaw-2822	444	9	unpublished	unpublished	ADJ
taxlaw-2822	444	10	ph.d	ph.d	PROPN
taxlaw-2822	444	11	.	.	PUNCT
taxlaw-2822	444	12	dissertation	dissertation	NOUN
taxlaw-2822	444	13	)	)	PUNCT
taxlaw-2822	444	14	,	,	PUNCT
taxlaw-2822	444	15	available	available	ADJ
taxlaw-2822	444	16	at	at	ADP
taxlaw-2822	444	17	http://repub.eur.nl/res/pub/26838/thesis_vrijburg.pdf	http://repub.eur.nl/res/pub/26838/thesis_vrijburg.pdf	PROPN
taxlaw-2822	444	18	;	;	PUNCT
taxlaw-2822	444	19	leon	leon	PROPN
taxlaw-2822	444	20	bettendorf	bettendorf	PROPN
taxlaw-2822	444	21	,	,	PUNCT
taxlaw-2822	444	22	michael	michael	PROPN
taxlaw-2822	444	23	p.	p.	PROPN
taxlaw-2822	444	24	devereux	devereux	PROPN
taxlaw-2822	444	25	,	,	PUNCT
taxlaw-2822	444	26	albert	albert	PROPN
taxlaw-2822	444	27	van	van	PROPN
taxlaw-2822	444	28	der	der	PROPN
taxlaw-2822	444	29	horst	horst	PROPN
taxlaw-2822	444	30	,	,	PUNCT
taxlaw-2822	444	31	simon	simon	PROPN
taxlaw-2822	444	32	loretz	loretz	PROPN
taxlaw-2822	444	33	&	&	CCONJ
taxlaw-2822	444	34	ruud	ruud	PROPN
taxlaw-2822	444	35	de	de	PROPN
taxlaw-2822	444	36	mooij	mooij	PROPN
taxlaw-2822	444	37	,	,	PUNCT
taxlaw-2822	444	38	corporate	corporate	ADJ
taxlaw-2822	444	39	tax	tax	NOUN
taxlaw-2822	444	40	harmonization	harmonization	NOUN
taxlaw-2822	444	41	in	in	ADP
taxlaw-2822	444	42	the	the	DET
taxlaw-2822	444	43	eu	eu	PROPN
taxlaw-2822	444	44	,	,	PUNCT
taxlaw-2822	444	45	25	25	NUM
taxlaw-2822	444	46	econ	econ	NOUN
taxlaw-2822	444	47	.	.	PUNCT
taxlaw-2822	445	1	pol'y	pol'y	NOUN
taxlaw-2822	445	2	537‒90	537‒90	PROPN
taxlaw-2822	445	3	(	(	PUNCT
taxlaw-2822	445	4	2010	2010	NUM
taxlaw-2822	445	5	)	)	PUNCT
taxlaw-2822	445	6	.	.	PUNCT
taxlaw-2822	446	1	160	160	NUM
taxlaw-2822	446	2	columbia	columbia	PROPN
taxlaw-2822	446	3	journal	journal	PROPN
taxlaw-2822	446	4	of	of	ADP
taxlaw-2822	446	5	tax	tax	NOUN
taxlaw-2822	446	6	law	law	NOUN
taxlaw-2822	447	1	[	[	X
taxlaw-2822	447	2	vol.5:133	vol.5:133	PROPN
taxlaw-2822	447	3	among	among	ADP
taxlaw-2822	447	4	a	a	DET
taxlaw-2822	447	5	sufficient	sufficient	ADJ
taxlaw-2822	447	6	number	number	NOUN
taxlaw-2822	447	7	of	of	ADP
taxlaw-2822	447	8	member	member	NOUN
taxlaw-2822	447	9	states	state	NOUN
taxlaw-2822	447	10	(	(	PUNCT
taxlaw-2822	447	11	at	at	ADP
taxlaw-2822	447	12	least	least	ADJ
taxlaw-2822	447	13	nine	nine	NUM
taxlaw-2822	447	14	)	)	PUNCT
taxlaw-2822	447	15	has	have	AUX
taxlaw-2822	447	16	already	already	ADV
taxlaw-2822	447	17	emerged	emerge	VERB
taxlaw-2822	447	18	.	.	PUNCT
taxlaw-2822	448	1	70	70	NUM
taxlaw-2822	448	2	those	those	DET
taxlaw-2822	448	3	member	member	NOUN
taxlaw-2822	448	4	states	state	NOUN
taxlaw-2822	448	5	that	that	PRON
taxlaw-2822	448	6	already	already	ADV
taxlaw-2822	448	7	have	have	VERB
taxlaw-2822	448	8	common	common	ADJ
taxlaw-2822	448	9	rules	rule	NOUN
taxlaw-2822	448	10	in	in	ADP
taxlaw-2822	448	11	this	this	DET
taxlaw-2822	448	12	area	area	NOUN
taxlaw-2822	448	13	would	would	AUX
taxlaw-2822	448	14	be	be	AUX
taxlaw-2822	448	15	willing	willing	ADJ
taxlaw-2822	448	16	to	to	PART
taxlaw-2822	448	17	enter	enter	VERB
taxlaw-2822	448	18	into	into	ADP
taxlaw-2822	448	19	a	a	DET
taxlaw-2822	448	20	multilateral	multilateral	ADJ
taxlaw-2822	448	21	binding	bind	VERB
taxlaw-2822	448	22	directive	directive	NOUN
taxlaw-2822	448	23	,	,	PUNCT
taxlaw-2822	448	24	thereby	thereby	ADV
taxlaw-2822	448	25	overcoming	overcome	VERB
taxlaw-2822	448	26	the	the	DET
taxlaw-2822	448	27	current	current	ADJ
taxlaw-2822	448	28	uncooperative	uncooperative	ADJ
taxlaw-2822	448	29	situations	situation	NOUN
taxlaw-2822	448	30	that	that	PRON
taxlaw-2822	448	31	have	have	AUX
taxlaw-2822	448	32	been	be	AUX
taxlaw-2822	448	33	highlighted	highlight	VERB
taxlaw-2822	448	34	in	in	ADP
taxlaw-2822	448	35	section	section	NOUN
taxlaw-2822	448	36	3	3	NUM
taxlaw-2822	448	37	,	,	PUNCT
taxlaw-2822	448	38	using	use	VERB
taxlaw-2822	448	39	the	the	DET
taxlaw-2822	448	40	prisoner	prisoner	NOUN
taxlaw-2822	448	41	’s	’s	PART
taxlaw-2822	448	42	dilemma	dilemma	NOUN
taxlaw-2822	448	43	approach	approach	NOUN
taxlaw-2822	448	44	.	.	PUNCT
taxlaw-2822	449	1	a	a	DET
taxlaw-2822	449	2	multilateral	multilateral	ADJ
taxlaw-2822	449	3	agreement	agreement	NOUN
taxlaw-2822	449	4	would	would	AUX
taxlaw-2822	449	5	overcome	overcome	VERB
taxlaw-2822	449	6	the	the	DET
taxlaw-2822	449	7	need	need	NOUN
taxlaw-2822	449	8	for	for	ADP
taxlaw-2822	449	9	unanimous	unanimous	ADJ
taxlaw-2822	449	10	consensus	consensus	NOUN
taxlaw-2822	449	11	among	among	ADP
taxlaw-2822	449	12	a	a	DET
taxlaw-2822	449	13	higher	high	ADJ
taxlaw-2822	449	14	number	number	NOUN
taxlaw-2822	449	15	of	of	ADP
taxlaw-2822	449	16	parties	party	NOUN
taxlaw-2822	449	17	(	(	PUNCT
taxlaw-2822	449	18	all	all	DET
taxlaw-2822	449	19	27	27	NUM
taxlaw-2822	449	20	member	member	NOUN
taxlaw-2822	449	21	states	state	NOUN
taxlaw-2822	449	22	)	)	PUNCT
taxlaw-2822	449	23	required	require	VERB
taxlaw-2822	449	24	for	for	ADP
taxlaw-2822	449	25	the	the	DET
taxlaw-2822	449	26	approval	approval	NOUN
taxlaw-2822	449	27	of	of	ADP
taxlaw-2822	449	28	eu	eu	PROPN
taxlaw-2822	449	29	directives.71	directives.71	PROPN
taxlaw-2822	449	30	v.	v.	ADP
taxlaw-2822	449	31	the	the	DET
taxlaw-2822	449	32	extension	extension	NOUN
taxlaw-2822	449	33	of	of	ADP
taxlaw-2822	449	34	the	the	DET
taxlaw-2822	449	35	ccctb	ccctb	NOUN
taxlaw-2822	449	36	as	as	ADP
taxlaw-2822	449	37	a	a	DET
taxlaw-2822	449	38	multilateral	multilateral	ADJ
taxlaw-2822	449	39	treaty	treaty	NOUN
taxlaw-2822	449	40	on	on	ADP
taxlaw-2822	449	41	exchange	exchange	NOUN
taxlaw-2822	449	42	of	of	ADP
taxlaw-2822	449	43	global	global	ADJ
taxlaw-2822	449	44	corporate	corporate	ADJ
taxlaw-2822	449	45	tax	tax	NOUN
taxlaw-2822	449	46	information	information	NOUN
taxlaw-2822	449	47	as	as	SCONJ
taxlaw-2822	449	48	there	there	PRON
taxlaw-2822	449	49	is	be	VERB
taxlaw-2822	449	50	currently	currently	ADV
taxlaw-2822	449	51	no	no	DET
taxlaw-2822	449	52	established	establish	VERB
taxlaw-2822	449	53	method	method	NOUN
taxlaw-2822	449	54	for	for	ADP
taxlaw-2822	449	55	sharing	share	VERB
taxlaw-2822	449	56	global	global	ADJ
taxlaw-2822	449	57	corporate	corporate	ADJ
taxlaw-2822	449	58	tax	tax	NOUN
taxlaw-2822	449	59	information	information	NOUN
taxlaw-2822	449	60	,	,	PUNCT
taxlaw-2822	449	61	the	the	DET
taxlaw-2822	449	62	us	us	PROPN
taxlaw-2822	449	63	like	like	ADP
taxlaw-2822	449	64	other	other	ADJ
taxlaw-2822	449	65	countries	country	NOUN
taxlaw-2822	449	66	has	have	AUX
taxlaw-2822	449	67	resorted	resort	VERB
taxlaw-2822	449	68	to	to	ADP
taxlaw-2822	449	69	unilateral	unilateral	ADJ
taxlaw-2822	449	70	strategies	strategy	NOUN
taxlaw-2822	449	71	to	to	PART
taxlaw-2822	449	72	regulate	regulate	VERB
taxlaw-2822	449	73	us	we	PRON
taxlaw-2822	449	74	global	global	ADJ
taxlaw-2822	449	75	firms	firm	NOUN
taxlaw-2822	449	76	'	'	PART
taxlaw-2822	449	77	use	use	NOUN
taxlaw-2822	449	78	of	of	ADP
taxlaw-2822	449	79	profits	profit	NOUN
taxlaw-2822	449	80	and	and	CCONJ
taxlaw-2822	449	81	losses	loss	NOUN
taxlaw-2822	449	82	.	.	PUNCT
taxlaw-2822	450	1	the	the	DET
taxlaw-2822	450	2	us	us	PROPN
taxlaw-2822	450	3	thus	thus	ADV
taxlaw-2822	450	4	interacts	interact	VERB
taxlaw-2822	450	5	with	with	ADP
taxlaw-2822	450	6	other	other	ADJ
taxlaw-2822	450	7	countries	country	NOUN
taxlaw-2822	450	8	in	in	ADP
taxlaw-2822	450	9	an	an	DET
taxlaw-2822	450	10	environment	environment	NOUN
taxlaw-2822	450	11	in	in	ADP
taxlaw-2822	450	12	which	which	PRON
taxlaw-2822	450	13	such	such	ADJ
taxlaw-2822	450	14	information	information	NOUN
taxlaw-2822	450	15	is	be	AUX
taxlaw-2822	450	16	a	a	DET
taxlaw-2822	450	17	strategic	strategic	ADJ
taxlaw-2822	450	18	asset	asset	NOUN
taxlaw-2822	450	19	for	for	ADP
taxlaw-2822	450	20	effective	effective	ADJ
taxlaw-2822	450	21	tax	tax	NOUN
taxlaw-2822	450	22	enforcement	enforcement	NOUN
taxlaw-2822	450	23	.	.	PUNCT
taxlaw-2822	451	1	in	in	ADP
taxlaw-2822	451	2	respect	respect	NOUN
taxlaw-2822	451	3	to	to	ADP
taxlaw-2822	451	4	corporate	corporate	ADJ
taxlaw-2822	451	5	cross	cross	ADJ
taxlaw-2822	451	6	-	-	ADJ
taxlaw-2822	451	7	border	border	ADJ
taxlaw-2822	451	8	profits	profit	NOUN
taxlaw-2822	451	9	and	and	CCONJ
taxlaw-2822	451	10	losses	loss	NOUN
taxlaw-2822	451	11	,	,	PUNCT
taxlaw-2822	451	12	the	the	DET
taxlaw-2822	451	13	us	us	PROPN
taxlaw-2822	451	14	acts	act	VERB
taxlaw-2822	451	15	as	as	ADP
taxlaw-2822	451	16	a	a	DET
taxlaw-2822	451	17	residence	residence	NOUN
taxlaw-2822	451	18	-	-	PUNCT
taxlaw-2822	451	19	country	country	NOUN
taxlaw-2822	451	20	and	and	CCONJ
taxlaw-2822	451	21	at	at	ADP
taxlaw-2822	451	22	times	time	NOUN
taxlaw-2822	451	23	as	as	ADP
taxlaw-2822	451	24	a	a	DET
taxlaw-2822	451	25	source	source	NOUN
taxlaw-2822	451	26	-	-	NOUN
taxlaw-2822	451	27	country	country	NOUN
taxlaw-2822	451	28	.	.	PUNCT
taxlaw-2822	452	1	when	when	SCONJ
taxlaw-2822	452	2	the	the	DET
taxlaw-2822	452	3	us	us	PROPN
taxlaw-2822	452	4	acts	act	VERB
taxlaw-2822	452	5	as	as	ADP
taxlaw-2822	452	6	a	a	DET
taxlaw-2822	452	7	residencecountry	residencecountry	NOUN
taxlaw-2822	452	8	,	,	PUNCT
taxlaw-2822	452	9	it	it	PRON
taxlaw-2822	452	10	limits	limit	VERB
taxlaw-2822	452	11	the	the	DET
taxlaw-2822	452	12	extraction	extraction	NOUN
taxlaw-2822	452	13	of	of	ADP
taxlaw-2822	452	14	the	the	DET
taxlaw-2822	452	15	national	national	ADJ
taxlaw-2822	452	16	base	base	NOUN
taxlaw-2822	452	17	by	by	ADP
taxlaw-2822	452	18	us	us	PROPN
taxlaw-2822	452	19	firms	firm	NOUN
taxlaw-2822	452	20	who	who	PRON
taxlaw-2822	452	21	employ	employ	VERB
taxlaw-2822	452	22	techniques	technique	NOUN
taxlaw-2822	452	23	to	to	PART
taxlaw-2822	452	24	import	import	VERB
taxlaw-2822	452	25	foreign	foreign	ADJ
taxlaw-2822	452	26	profits	profit	NOUN
taxlaw-2822	452	27	and	and	CCONJ
taxlaw-2822	452	28	losses	loss	NOUN
taxlaw-2822	452	29	to	to	ADP
taxlaw-2822	452	30	parent	parent	NOUN
taxlaw-2822	452	31	companies	company	NOUN
taxlaw-2822	452	32	in	in	ADP
taxlaw-2822	452	33	the	the	DET
taxlaw-2822	452	34	us	us	PROPN
taxlaw-2822	452	35	.	.	PUNCT
taxlaw-2822	453	1	by	by	ADP
taxlaw-2822	453	2	contrast	contrast	NOUN
taxlaw-2822	453	3	,	,	PUNCT
taxlaw-2822	453	4	when	when	SCONJ
taxlaw-2822	453	5	the	the	DET
taxlaw-2822	453	6	us	us	PROPN
taxlaw-2822	453	7	acts	act	VERB
taxlaw-2822	453	8	as	as	ADP
taxlaw-2822	453	9	a	a	DET
taxlaw-2822	453	10	source	source	NOUN
taxlaw-2822	453	11	-	-	PUNCT
taxlaw-2822	453	12	country	country	NOUN
taxlaw-2822	453	13	,	,	PUNCT
taxlaw-2822	453	14	it	it	PRON
taxlaw-2822	453	15	limits	limit	VERB
taxlaw-2822	453	16	the	the	DET
taxlaw-2822	453	17	extraction	extraction	NOUN
taxlaw-2822	453	18	of	of	ADP
taxlaw-2822	453	19	national	national	ADJ
taxlaw-2822	453	20	base	base	NOUN
taxlaw-2822	453	21	carried	carry	VERB
taxlaw-2822	453	22	by	by	ADP
taxlaw-2822	453	23	non	non	ADJ
taxlaw-2822	453	24	-	-	ADJ
taxlaw-2822	453	25	us	us	ADJ
taxlaw-2822	453	26	firms	firm	NOUN
taxlaw-2822	453	27	through	through	ADP
taxlaw-2822	453	28	consolidation	consolidation	NOUN
taxlaw-2822	453	29	techniques	technique	NOUN
taxlaw-2822	453	30	in	in	ADP
taxlaw-2822	453	31	which	which	PRON
taxlaw-2822	453	32	us	we	PRON
taxlaw-2822	453	33	profits	profit	VERB
taxlaw-2822	453	34	or	or	CCONJ
taxlaw-2822	453	35	losses	loss	NOUN
taxlaw-2822	453	36	from	from	ADP
taxlaw-2822	453	37	affiliated	affiliated	ADJ
taxlaw-2822	453	38	companies	company	NOUN
taxlaw-2822	453	39	located	locate	VERB
taxlaw-2822	453	40	in	in	ADP
taxlaw-2822	453	41	the	the	DET
taxlaw-2822	453	42	us	us	PROPN
taxlaw-2822	453	43	are	be	AUX
taxlaw-2822	453	44	transferred	transfer	VERB
taxlaw-2822	453	45	to	to	ADP
taxlaw-2822	453	46	parent	parent	NOUN
taxlaw-2822	453	47	companies	company	NOUN
taxlaw-2822	453	48	located	locate	VERB
taxlaw-2822	453	49	abroad	abroad	ADV
taxlaw-2822	453	50	.	.	PUNCT
taxlaw-2822	454	1	in	in	ADP
taxlaw-2822	454	2	both	both	DET
taxlaw-2822	454	3	cases	case	NOUN
taxlaw-2822	454	4	the	the	DET
taxlaw-2822	454	5	us	us	PROPN
taxlaw-2822	454	6	can	can	AUX
taxlaw-2822	454	7	be	be	AUX
taxlaw-2822	454	8	the	the	DET
taxlaw-2822	454	9	target	target	NOUN
taxlaw-2822	454	10	of	of	ADP
taxlaw-2822	454	11	aggressive	aggressive	ADJ
taxlaw-2822	454	12	strategies	strategy	NOUN
taxlaw-2822	454	13	pursued	pursue	VERB
taxlaw-2822	454	14	by	by	ADP
taxlaw-2822	454	15	global	global	ADJ
taxlaw-2822	454	16	taxpayers	taxpayer	NOUN
taxlaw-2822	454	17	,	,	PUNCT
taxlaw-2822	454	18	resulting	result	VERB
taxlaw-2822	454	19	in	in	ADP
taxlaw-2822	454	20	the	the	DET
taxlaw-2822	454	21	erosion	erosion	NOUN
taxlaw-2822	454	22	of	of	ADP
taxlaw-2822	454	23	the	the	DET
taxlaw-2822	454	24	us	us	PROPN
taxlaw-2822	454	25	tax	tax	NOUN
taxlaw-2822	454	26	base	base	NOUN
taxlaw-2822	454	27	,	,	PUNCT
taxlaw-2822	454	28	double	double	ADJ
taxlaw-2822	454	29	use	use	NOUN
taxlaw-2822	454	30	of	of	ADP
taxlaw-2822	454	31	losses	loss	NOUN
taxlaw-2822	454	32	,	,	PUNCT
taxlaw-2822	454	33	and	and	CCONJ
taxlaw-2822	454	34	artificial	artificial	ADJ
taxlaw-2822	454	35	creation	creation	NOUN
taxlaw-2822	454	36	of	of	ADP
taxlaw-2822	454	37	profits	profit	NOUN
taxlaw-2822	454	38	/	/	SYM
taxlaw-2822	454	39	losses	loss	NOUN
taxlaw-2822	454	40	.	.	PUNCT
taxlaw-2822	455	1	therefore	therefore	ADV
taxlaw-2822	455	2	the	the	DET
taxlaw-2822	455	3	us	we	PRON
taxlaw-2822	455	4	could	could	AUX
taxlaw-2822	455	5	protect	protect	VERB
taxlaw-2822	455	6	its	its	PRON
taxlaw-2822	455	7	national	national	ADJ
taxlaw-2822	455	8	interests	interest	NOUN
taxlaw-2822	455	9	by	by	ADP
taxlaw-2822	455	10	exchanging	exchange	VERB
taxlaw-2822	455	11	information	information	NOUN
taxlaw-2822	455	12	concerning	concern	VERB
taxlaw-2822	455	13	those	those	DET
taxlaw-2822	455	14	situations	situation	NOUN
taxlaw-2822	455	15	in	in	ADP
taxlaw-2822	455	16	all	all	DET
taxlaw-2822	455	17	cases	case	NOUN
taxlaw-2822	455	18	(	(	PUNCT
taxlaw-2822	455	19	i.e.	i.e.	X
taxlaw-2822	455	20	when	when	SCONJ
taxlaw-2822	455	21	it	it	PRON
taxlaw-2822	455	22	acts	act	VERB
taxlaw-2822	455	23	as	as	ADP
taxlaw-2822	455	24	a	a	DET
taxlaw-2822	455	25	residence	residence	NOUN
taxlaw-2822	455	26	-	-	PUNCT
taxlaw-2822	455	27	country	country	NOUN
taxlaw-2822	455	28	and	and	CCONJ
taxlaw-2822	455	29	when	when	SCONJ
taxlaw-2822	455	30	it	it	PRON
taxlaw-2822	455	31	acts	act	VERB
taxlaw-2822	455	32	as	as	ADP
taxlaw-2822	455	33	a	a	DET
taxlaw-2822	455	34	source	source	NOUN
taxlaw-2822	455	35	-	-	PUNCT
taxlaw-2822	455	36	country	country	NOUN
taxlaw-2822	455	37	)	)	PUNCT
taxlaw-2822	455	38	.	.	PUNCT
taxlaw-2822	456	1	this	this	PRON
taxlaw-2822	456	2	could	could	AUX
taxlaw-2822	456	3	be	be	AUX
taxlaw-2822	456	4	achieved	achieve	VERB
taxlaw-2822	456	5	by	by	ADP
taxlaw-2822	456	6	access	access	NOUN
taxlaw-2822	456	7	to	to	ADP
taxlaw-2822	456	8	global	global	ADJ
taxlaw-2822	456	9	corporate	corporate	ADJ
taxlaw-2822	456	10	tax	tax	NOUN
taxlaw-2822	456	11	information	information	NOUN
taxlaw-2822	456	12	through	through	ADP
taxlaw-2822	456	13	a	a	DET
taxlaw-2822	456	14	multilateral	multilateral	ADJ
taxlaw-2822	456	15	system	system	NOUN
taxlaw-2822	456	16	which	which	PRON
taxlaw-2822	456	17	would	would	AUX
taxlaw-2822	456	18	allow	allow	VERB
taxlaw-2822	456	19	the	the	DET
taxlaw-2822	456	20	us	we	PRON
taxlaw-2822	456	21	to	to	PART
taxlaw-2822	456	22	counteract	counteract	VERB
taxlaw-2822	456	23	more	more	ADV
taxlaw-2822	456	24	effectively	effectively	ADV
taxlaw-2822	456	25	those	those	DET
taxlaw-2822	456	26	strategies	strategy	NOUN
taxlaw-2822	456	27	pursued	pursue	VERB
taxlaw-2822	456	28	by	by	ADP
taxlaw-2822	456	29	us	we	PRON
taxlaw-2822	456	30	-	-	PUNCT
taxlaw-2822	456	31	based	base	VERB
taxlaw-2822	456	32	global	global	ADJ
taxlaw-2822	456	33	taxpayers	taxpayer	NOUN
taxlaw-2822	456	34	that	that	PRON
taxlaw-2822	456	35	exploit	exploit	VERB
taxlaw-2822	456	36	asymmetries	asymmetry	NOUN
taxlaw-2822	456	37	of	of	ADP
taxlaw-2822	456	38	information	information	NOUN
taxlaw-2822	456	39	and	and	CCONJ
taxlaw-2822	456	40	various	various	ADJ
taxlaw-2822	456	41	kinds	kind	NOUN
taxlaw-2822	456	42	of	of	ADP
taxlaw-2822	456	43	mismatches	mismatch	NOUN
taxlaw-2822	456	44	.	.	PUNCT
taxlaw-2822	457	1	it	it	PRON
taxlaw-2822	457	2	is	be	AUX
taxlaw-2822	457	3	worth	worth	ADJ
taxlaw-2822	457	4	considering	consider	VERB
taxlaw-2822	457	5	the	the	DET
taxlaw-2822	457	6	current	current	ADJ
taxlaw-2822	457	7	us	us	PROPN
taxlaw-2822	457	8	regime	regime	NOUN
taxlaw-2822	457	9	and	and	CCONJ
taxlaw-2822	457	10	how	how	SCONJ
taxlaw-2822	457	11	it	it	PRON
taxlaw-2822	457	12	could	could	AUX
taxlaw-2822	457	13	be	be	AUX
taxlaw-2822	457	14	improved	improve	VERB
taxlaw-2822	457	15	by	by	ADP
taxlaw-2822	457	16	exchange	exchange	NOUN
taxlaw-2822	457	17	of	of	ADP
taxlaw-2822	457	18	information	information	NOUN
taxlaw-2822	457	19	in	in	ADP
taxlaw-2822	457	20	respect	respect	NOUN
taxlaw-2822	457	21	to	to	ADP
taxlaw-2822	457	22	cross	cross	ADJ
taxlaw-2822	457	23	-	-	ADJ
taxlaw-2822	457	24	border	border	ADJ
taxlaw-2822	457	25	profits	profit	NOUN
taxlaw-2822	457	26	and	and	CCONJ
taxlaw-2822	457	27	losses	loss	NOUN
taxlaw-2822	457	28	of	of	ADP
taxlaw-2822	457	29	foreign	foreign	ADJ
taxlaw-2822	457	30	branches	branch	NOUN
taxlaw-2822	457	31	and	and	CCONJ
taxlaw-2822	457	32	affiliated	affiliated	ADJ
taxlaw-2822	457	33	companies	company	NOUN
taxlaw-2822	457	34	.	.	PUNCT
taxlaw-2822	458	1	the	the	DET
taxlaw-2822	458	2	us	us	PROPN
taxlaw-2822	458	3	currently	currently	ADV
taxlaw-2822	458	4	uses	use	VERB
taxlaw-2822	458	5	a	a	DET
taxlaw-2822	458	6	domestic	domestic	ADJ
taxlaw-2822	458	7	approach	approach	NOUN
taxlaw-2822	458	8	to	to	ADP
taxlaw-2822	458	9	fiscal	fiscal	ADJ
taxlaw-2822	458	10	unity72	unity72	NOUN
taxlaw-2822	458	11	and	and	CCONJ
taxlaw-2822	458	12	therefore	therefore	ADV
taxlaw-2822	458	13	when	when	SCONJ
taxlaw-2822	458	14	it	it	PRON
taxlaw-2822	458	15	acts	act	VERB
taxlaw-2822	458	16	as	as	ADP
taxlaw-2822	458	17	a	a	DET
taxlaw-2822	458	18	residence	residence	NOUN
taxlaw-2822	458	19	-	-	PUNCT
taxlaw-2822	458	20	country	country	NOUN
taxlaw-2822	458	21	,	,	PUNCT
taxlaw-2822	458	22	the	the	DET
taxlaw-2822	458	23	corporate	corporate	ADJ
taxlaw-2822	458	24	losses	loss	NOUN
taxlaw-2822	458	25	of	of	ADP
taxlaw-2822	458	26	foreign	foreign	ADJ
taxlaw-2822	458	27	affiliates	affiliate	NOUN
taxlaw-2822	458	28	are	be	AUX
taxlaw-2822	458	29	not	not	PART
taxlaw-2822	458	30	recognized	recognize	VERB
taxlaw-2822	458	31	in	in	ADP
taxlaw-2822	458	32	the	the	DET
taxlaw-2822	458	33	us	us	PROPN
taxlaw-2822	458	34	,	,	PUNCT
taxlaw-2822	458	35	in	in	ADP
taxlaw-2822	458	36	line	line	NOUN
taxlaw-2822	458	37	with	with	ADP
taxlaw-2822	458	38	the	the	DET
taxlaw-2822	458	39	principle	principle	NOUN
taxlaw-2822	458	40	of	of	ADP
taxlaw-2822	458	41	tax	tax	NOUN
taxlaw-2822	458	42	deferral.73	deferral.73	NOUN
taxlaw-2822	458	43	the	the	DET
taxlaw-2822	458	44	same	same	ADJ
taxlaw-2822	458	45	70	70	NUM
taxlaw-2822	458	46	in	in	ADP
taxlaw-2822	458	47	respect	respect	NOUN
taxlaw-2822	458	48	to	to	ADP
taxlaw-2822	458	49	the	the	DET
taxlaw-2822	458	50	concept	concept	NOUN
taxlaw-2822	458	51	of	of	ADP
taxlaw-2822	458	52	"	"	PUNCT
taxlaw-2822	458	53	operative	operative	ADJ
taxlaw-2822	458	54	rules	rule	NOUN
taxlaw-2822	458	55	,	,	PUNCT
taxlaw-2822	458	56	"	"	PUNCT
taxlaw-2822	458	57	see	see	VERB
taxlaw-2822	458	58	carlo	carlo	PROPN
taxlaw-2822	458	59	garbarino	garbarino	PROPN
taxlaw-2822	458	60	,	,	PUNCT
taxlaw-2822	458	61	an	an	DET
taxlaw-2822	458	62	evolutionary	evolutionary	ADJ
taxlaw-2822	458	63	approach	approach	NOUN
taxlaw-2822	458	64	to	to	ADP
taxlaw-2822	458	65	comparative	comparative	ADJ
taxlaw-2822	458	66	taxation	taxation	NOUN
taxlaw-2822	458	67	,	,	PUNCT
taxlaw-2822	458	68	57	57	NUM
taxlaw-2822	458	69	am	am	NOUN
taxlaw-2822	458	70	.	.	PUNCT
taxlaw-2822	459	1	j.	j.	PROPN
taxlaw-2822	459	2	comp	comp	PROPN
taxlaw-2822	459	3	.	.	PUNCT
taxlaw-2822	460	1	l.	l.	PROPN
taxlaw-2822	460	2	677	677	NUM
taxlaw-2822	460	3	(	(	PUNCT
taxlaw-2822	460	4	2009	2009	NUM
taxlaw-2822	460	5	)	)	PUNCT
taxlaw-2822	460	6	.	.	PUNCT
taxlaw-2822	461	1	71	71	NUM
taxlaw-2822	461	2	consolidated	consolidated	ADJ
taxlaw-2822	461	3	version	version	NOUN
taxlaw-2822	461	4	of	of	ADP
taxlaw-2822	461	5	the	the	DET
taxlaw-2822	461	6	treaty	treaty	NOUN
taxlaw-2822	461	7	on	on	ADP
taxlaw-2822	461	8	the	the	DET
taxlaw-2822	461	9	functioning	functioning	NOUN
taxlaw-2822	461	10	of	of	ADP
taxlaw-2822	461	11	the	the	DET
taxlaw-2822	461	12	european	european	PROPN
taxlaw-2822	461	13	union	union	PROPN
taxlaw-2822	461	14	art	art	NOUN
taxlaw-2822	461	15	.	.	PUNCT
taxlaw-2822	462	1	113	113	NUM
taxlaw-2822	462	2	,	,	PUNCT
taxlaw-2822	462	3	may	may	AUX
taxlaw-2822	462	4	9	9	NUM
taxlaw-2822	462	5	,	,	PUNCT
taxlaw-2822	462	6	2008	2008	NUM
taxlaw-2822	462	7	,	,	PUNCT
taxlaw-2822	462	8	2008	2008	NUM
taxlaw-2822	462	9	o.j	o.j	PROPN
taxlaw-2822	462	10	.	.	PUNCT
taxlaw-2822	463	1	(	(	PUNCT
taxlaw-2822	463	2	c	c	NOUN
taxlaw-2822	463	3	115	115	NUM
taxlaw-2822	463	4	)	)	PUNCT
taxlaw-2822	463	5	47	47	NUM
taxlaw-2822	463	6	.	.	PUNCT
taxlaw-2822	464	1	72	72	NUM
taxlaw-2822	464	2	see	see	VERB
taxlaw-2822	464	3	supra	supra	PROPN
taxlaw-2822	464	4	note	note	NOUN
taxlaw-2822	464	5	20	20	NUM
taxlaw-2822	464	6	.	.	PUNCT
taxlaw-2822	464	7	73	73	NUM
taxlaw-2822	464	8	on	on	ADP
taxlaw-2822	464	9	the	the	DET
taxlaw-2822	464	10	principle	principle	NOUN
taxlaw-2822	464	11	of	of	ADP
taxlaw-2822	464	12	tax	tax	NOUN
taxlaw-2822	464	13	deferral	deferral	NOUN
taxlaw-2822	464	14	see	see	NOUN
taxlaw-2822	464	15	reuven	reuven	PROPN
taxlaw-2822	464	16	s.	s.	PROPN
taxlaw-2822	464	17	avi	avi	PROPN
taxlaw-2822	464	18	-	-	PUNCT
taxlaw-2822	464	19	yonah	yonah	ADJ
taxlaw-2822	464	20	,	,	PUNCT
taxlaw-2822	464	21	globalization	globalization	NOUN
taxlaw-2822	464	22	,	,	PUNCT
taxlaw-2822	464	23	tax	tax	NOUN
taxlaw-2822	464	24	competition	competition	NOUN
taxlaw-2822	464	25	,	,	PUNCT
taxlaw-2822	464	26	and	and	CCONJ
taxlaw-2822	464	27	the	the	DET
taxlaw-2822	464	28	fiscal	fiscal	ADJ
taxlaw-2822	464	29	crisis	crisis	NOUN
taxlaw-2822	464	30	of	of	ADP
taxlaw-2822	464	31	the	the	DET
taxlaw-2822	464	32	welfare	welfare	NOUN
taxlaw-2822	464	33	state	state	NOUN
taxlaw-2822	464	34	,	,	PUNCT
taxlaw-2822	464	35	113	113	NUM
taxlaw-2822	464	36	harv	harv	NOUN
taxlaw-2822	464	37	.	.	PUNCT
taxlaw-2822	465	1	l.	l.	PROPN
taxlaw-2822	465	2	rev	rev	PROPN
taxlaw-2822	465	3	.	.	PROPN
taxlaw-2822	465	4	1573	1573	NUM
taxlaw-2822	465	5	(	(	PUNCT
taxlaw-2822	465	6	2000	2000	NUM
taxlaw-2822	465	7	)	)	PUNCT
taxlaw-2822	465	8	;	;	PUNCT
taxlaw-2822	465	9	reuven	reuven	PROPN
taxlaw-2822	465	10	s.	s.	PROPN
taxlaw-2822	465	11	avi	avi	PROPN
taxlaw-2822	465	12	-	-	PUNCT
taxlaw-2822	465	13	yonah	yonah	ADJ
taxlaw-2822	465	14	,	,	PUNCT
taxlaw-2822	465	15	obama	obama	PROPN
taxlaw-2822	465	16	’s	’s	PART
taxlaw-2822	465	17	international	international	ADJ
taxlaw-2822	465	18	tax	tax	NOUN
taxlaw-2822	465	19	plan	plan	NOUN
taxlaw-2822	465	20	a	a	DET
taxlaw-2822	465	21	major	major	ADJ
taxlaw-2822	465	22	step	step	NOUN
taxlaw-2822	465	23	forward	forward	ADV
taxlaw-2822	465	24	,	,	PUNCT
taxlaw-2822	465	25	123	123	NUM
taxlaw-2822	465	26	tax	tax	NOUN
taxlaw-2822	465	27	notes	note	NOUN
taxlaw-2822	465	28	735	735	NUM
taxlaw-2822	465	29	(	(	PUNCT
taxlaw-2822	465	30	2009	2009	NUM
taxlaw-2822	465	31	)	)	PUNCT
taxlaw-2822	465	32	;	;	PUNCT
taxlaw-2822	465	33	u.s	u.s	PROPN
taxlaw-2822	465	34	.	.	PROPN
taxlaw-2822	465	35	treasury	treasury	PROPN
taxlaw-2822	465	36	dep't	dep't	PROPN
taxlaw-2822	465	37	,	,	PUNCT
taxlaw-2822	465	38	the	the	DET
taxlaw-2822	465	39	deferral	deferral	NOUN
taxlaw-2822	465	40	of	of	ADP
taxlaw-2822	465	41	income	income	NOUN
taxlaw-2822	465	42	earned	earn	VERB
taxlaw-2822	465	43	through	through	ADP
taxlaw-2822	465	44	u.s	u.s	PROPN
taxlaw-2822	465	45	.	.	PROPN
taxlaw-2822	465	46	controlled	control	VERB
taxlaw-2822	465	47	foreign	foreign	ADJ
taxlaw-2822	465	48	corporations	corporation	NOUN
taxlaw-2822	465	49	:	:	PUNCT
taxlaw-2822	465	50	a	a	DET
taxlaw-2822	465	51	public	public	ADJ
taxlaw-2822	465	52	study	study	NOUN
taxlaw-2822	465	53	(	(	PUNCT
taxlaw-2822	465	54	2000	2000	NUM
taxlaw-2822	465	55	)	)	PUNCT
taxlaw-2822	465	56	,	,	PUNCT
taxlaw-2822	465	57	available	available	ADJ
taxlaw-2822	465	58	at	at	ADP
taxlaw-2822	465	59	http://www.treasury.gov/resource-center/tax-policy/documents/subpartf.pdf	http://www.treasury.gov/resource-center/tax-policy/documents/subpartf.pdf	NOUN
taxlaw-2822	465	60	;	;	PUNCT
taxlaw-2822	465	61	robert	robert	PROPN
taxlaw-2822	465	62	j.	j.	PROPN
taxlaw-2822	465	63	peroni	peroni	PROPN
taxlaw-2822	465	64	,	,	PUNCT
taxlaw-2822	465	65	j.	j.	PROPN
taxlaw-2822	465	66	clifton	clifton	PROPN
taxlaw-2822	465	67	fleming	fleming	PROPN
taxlaw-2822	465	68	,	,	PUNCT
taxlaw-2822	465	69	jr	jr	PROPN
taxlaw-2822	465	70	.	.	PROPN
taxlaw-2822	465	71	&	&	CCONJ
taxlaw-2822	465	72	stephen	stephen	PROPN
taxlaw-2822	465	73	e.	e.	PROPN
taxlaw-2822	465	74	shay	shay	PROPN
taxlaw-2822	465	75	,	,	PUNCT
taxlaw-2822	465	76	getting	get	VERB
taxlaw-2822	465	77	serious	serious	ADJ
taxlaw-2822	465	78	about	about	ADP
taxlaw-2822	465	79	curtailing	curtail	VERB
taxlaw-2822	465	80	deferral	deferral	NOUN
taxlaw-2822	465	81	of	of	ADP
taxlaw-2822	465	82	u.s	u.s	PROPN
taxlaw-2822	465	83	.	.	PROPN
taxlaw-2822	465	84	tax	tax	NOUN
taxlaw-2822	465	85	on	on	ADP
taxlaw-2822	465	86	foreign	foreign	ADJ
taxlaw-2822	465	87	source	source	NOUN
taxlaw-2822	465	88	income	income	NOUN
taxlaw-2822	465	89	,	,	PUNCT
taxlaw-2822	465	90	52	52	NUM
taxlaw-2822	465	91	smu	smu	PROPN
taxlaw-2822	465	92	l.	l.	PROPN
taxlaw-2822	465	93	rev	rev	PROPN
taxlaw-2822	465	94	.	.	PROPN
taxlaw-2822	465	95	455	455	NUM
taxlaw-2822	465	96	(	(	PUNCT
taxlaw-2822	465	97	1999	1999	NUM
taxlaw-2822	465	98	)	)	PUNCT
taxlaw-2822	465	99	;	;	PUNCT
taxlaw-2822	465	100	reuven	reuven	PROPN
taxlaw-2822	465	101	s.	s.	PROPN
taxlaw-2822	465	102	avi	avi	PROPN
taxlaw-2822	465	103	-	-	PUNCT
taxlaw-2822	465	104	yonah	yonah	ADJ
taxlaw-2822	465	105	,	,	PUNCT
taxlaw-2822	465	106	comment	comment	NOUN
taxlaw-2822	465	107	on	on	ADP
taxlaw-2822	465	108	peroni	peroni	PROPN
taxlaw-2822	465	109	,	,	PUNCT
taxlaw-2822	465	110	fleming	fleming	NOUN
taxlaw-2822	465	111	and	and	CCONJ
taxlaw-2822	465	112	shay	shay	PROPN
taxlaw-2822	465	113	,	,	PUNCT
taxlaw-2822	465	114	“	"	PUNCT
taxlaw-2822	465	115	getting	get	VERB
taxlaw-2822	465	116	serious	serious	ADJ
taxlaw-2822	465	117	about	about	ADP
taxlaw-2822	465	118	curtailing	curtail	VERB
taxlaw-2822	465	119	deferral	deferral	NOUN
taxlaw-2822	465	120	of	of	ADP
taxlaw-2822	465	121	u.s	u.s	PROPN
taxlaw-2822	465	122	.	.	PROPN
taxlaw-2822	465	123	tax	tax	NOUN
taxlaw-2822	465	124	on	on	ADP
taxlaw-2822	465	125	foreign	foreign	ADJ
taxlaw-2822	465	126	source	source	NOUN
taxlaw-2822	465	127	income	income	NOUN
taxlaw-2822	465	128	”	"	PUNCT
taxlaw-2822	465	129	,	,	PUNCT
taxlaw-2822	465	130	52	52	NUM
taxlaw-2822	465	131	smu	smu	PROPN
taxlaw-2822	465	132	l.	l.	PROPN
taxlaw-2822	465	133	rev	rev	PROPN
taxlaw-2822	465	134	.	.	PROPN
taxlaw-2822	466	1	531	531	NUM
taxlaw-2822	466	2	(	(	PUNCT
taxlaw-2822	466	3	1999	1999	NUM
taxlaw-2822	466	4	)	)	PUNCT
taxlaw-2822	466	5	;	;	PUNCT
taxlaw-2822	466	6	reuven	reuven	PROPN
taxlaw-2822	466	7	s.	s.	PROPN
taxlaw-2822	466	8	avi	avi	PROPN
taxlaw-2822	466	9	-	-	PUNCT
taxlaw-2822	466	10	yonah	yonah	ADJ
taxlaw-2822	466	11	,	,	PUNCT
taxlaw-2822	466	12	to	to	PART
taxlaw-2822	466	13	end	end	VERB
taxlaw-2822	466	14	deferral	deferral	ADV
taxlaw-2822	466	15	as	as	SCONJ
taxlaw-2822	466	16	we	we	PRON
taxlaw-2822	466	17	know	know	VERB
taxlaw-2822	466	18	it	it	PRON
taxlaw-2822	466	19	:	:	PUNCT
taxlaw-2822	466	20	simplification	simplification	NOUN
taxlaw-2822	466	21	potential	potential	NOUN
taxlaw-2822	466	22	of	of	ADP
taxlaw-2822	466	23	checkthe	checkthe	ADJ
taxlaw-2822	466	24	-	-	PUNCT
taxlaw-2822	466	25	box	box	NOUN
taxlaw-2822	466	26	,	,	PUNCT
taxlaw-2822	466	27	74	74	NUM
taxlaw-2822	466	28	tax	tax	NOUN
taxlaw-2822	466	29	notes	note	NOUN
taxlaw-2822	466	30	219	219	NUM
taxlaw-2822	466	31	(	(	PUNCT
taxlaw-2822	466	32	1997	1997	NUM
taxlaw-2822	466	33	)	)	PUNCT
taxlaw-2822	466	34	;	;	PUNCT
taxlaw-2822	466	35	asim	asim	PROPN
taxlaw-2822	466	36	bhansali	bhansali	PROPN
taxlaw-2822	466	37	,	,	PUNCT
taxlaw-2822	466	38	globalizing	globalize	VERB
taxlaw-2822	466	39	consolidated	consolidated	ADJ
taxlaw-2822	466	40	taxation	taxation	NOUN
taxlaw-2822	466	41	of	of	ADP
taxlaw-2822	466	42	united	united	PROPN
taxlaw-2822	466	43	states	states	PROPN
taxlaw-2822	466	44	multinationals	multinational	NOUN
taxlaw-2822	466	45	,	,	PUNCT
taxlaw-2822	466	46	74	74	NUM
taxlaw-2822	466	47	tex	tex	PROPN
taxlaw-2822	466	48	.	.	PROPN
taxlaw-2822	466	49	l.	l.	PROPN
taxlaw-2822	466	50	rev	rev	PROPN
taxlaw-2822	466	51	.	.	PROPN
taxlaw-2822	466	52	1401	1401	NUM
taxlaw-2822	466	53	(	(	PUNCT
taxlaw-2822	466	54	1996	1996	NUM
taxlaw-2822	466	55	)	)	PUNCT
taxlaw-2822	466	56	;	;	PUNCT
taxlaw-2822	466	57	j.	j.	PROPN
taxlaw-2822	466	58	clifton	clifton	PROPN
taxlaw-2822	466	59	fleming	fleming	PROPN
taxlaw-2822	466	60	,	,	PUNCT
taxlaw-2822	466	61	jr	jr	PROPN
taxlaw-2822	466	62	.	.	PROPN
taxlaw-2822	466	63	&	&	CCONJ
taxlaw-2822	466	64	robert	robert	PROPN
taxlaw-2822	466	65	j.	j.	PROPN
taxlaw-2822	466	66	peroni	peroni	PROPN
taxlaw-2822	466	67	,	,	PUNCT
taxlaw-2822	466	68	reinvigorating	reinvigorate	VERB
taxlaw-2822	466	69	tax	tax	NOUN
taxlaw-2822	466	70	expenditure	expenditure	NOUN
taxlaw-2822	466	71	analysis	analysis	NOUN
taxlaw-2822	466	72	and	and	CCONJ
taxlaw-2822	466	73	its	its	PRON
taxlaw-2822	466	74	international	international	ADJ
taxlaw-2822	466	75	dimension	dimension	NOUN
taxlaw-2822	466	76	,	,	PUNCT
taxlaw-2822	466	77	27	27	NUM
taxlaw-2822	466	78	va	va	NOUN
taxlaw-2822	466	79	.	.	PUNCT
taxlaw-2822	466	80	tax	tax	PROPN
taxlaw-2822	466	81	rev	rev	PROPN
taxlaw-2822	466	82	.	.	PROPN
taxlaw-2822	466	83	437	437	NUM
taxlaw-2822	466	84	at	at	ADP
taxlaw-2822	466	85	528–41	528–41	NUM
taxlaw-2822	466	86	(	(	PUNCT
taxlaw-2822	466	87	2008	2008	NUM
taxlaw-2822	466	88	)	)	PUNCT
taxlaw-2822	466	89	;	;	PUNCT
taxlaw-2822	466	90	robert	robert	PROPN
taxlaw-2822	466	91	j.	j.	PROPN
taxlaw-2822	466	92	2014	2014	NUM
taxlaw-2822	466	93	]	]	PUNCT
taxlaw-2822	466	94	the	the	DET
taxlaw-2822	466	95	use	use	NOUN
taxlaw-2822	466	96	of	of	ADP
taxlaw-2822	466	97	cross	cross	ADJ
taxlaw-2822	466	98	-	-	ADJ
taxlaw-2822	466	99	border	border	ADJ
taxlaw-2822	466	100	corporate	corporate	ADJ
taxlaw-2822	466	101	profits	profit	NOUN
taxlaw-2822	466	102	and	and	CCONJ
taxlaw-2822	466	103	losses	loss	NOUN
taxlaw-2822	466	104	161	161	NUM
taxlaw-2822	466	105	approach	approach	NOUN
taxlaw-2822	466	106	is	be	AUX
taxlaw-2822	466	107	adopted	adopt	VERB
taxlaw-2822	466	108	for	for	ADP
taxlaw-2822	466	109	branches	branch	NOUN
taxlaw-2822	466	110	with	with	ADP
taxlaw-2822	466	111	the	the	DET
taxlaw-2822	466	112	"	"	PUNCT
taxlaw-2822	466	113	branch	branch	NOUN
taxlaw-2822	466	114	loss	loss	NOUN
taxlaw-2822	466	115	recapture	recapture	NOUN
taxlaw-2822	466	116	rules	rule	NOUN
taxlaw-2822	466	117	"	"	PUNCT
taxlaw-2822	466	118	under	under	ADP
taxlaw-2822	466	119	which	which	PRON
taxlaw-2822	466	120	the	the	DET
taxlaw-2822	466	121	losses	loss	NOUN
taxlaw-2822	466	122	of	of	ADP
taxlaw-2822	466	123	a	a	DET
taxlaw-2822	466	124	foreign	foreign	ADJ
taxlaw-2822	466	125	pe	pe	NOUN
taxlaw-2822	466	126	can	can	AUX
taxlaw-2822	466	127	not	not	PART
taxlaw-2822	466	128	be	be	AUX
taxlaw-2822	466	129	deducted	deduct	VERB
taxlaw-2822	466	130	against	against	ADP
taxlaw-2822	466	131	us	us	PROPN
taxlaw-2822	466	132	-	-	PUNCT
taxlaw-2822	466	133	source	source	NOUN
taxlaw-2822	466	134	income	income	NOUN
taxlaw-2822	466	135	,	,	PUNCT
taxlaw-2822	466	136	except	except	SCONJ
taxlaw-2822	466	137	to	to	ADP
taxlaw-2822	466	138	the	the	DET
taxlaw-2822	466	139	extent	extent	NOUN
taxlaw-2822	466	140	that	that	SCONJ
taxlaw-2822	466	141	they	they	PRON
taxlaw-2822	466	142	exceed	exceed	VERB
taxlaw-2822	466	143	foreign	foreign	ADJ
taxlaw-2822	466	144	source	source	NOUN
taxlaw-2822	466	145	income	income	NOUN
taxlaw-2822	466	146	generated	generate	VERB
taxlaw-2822	466	147	by	by	ADP
taxlaw-2822	466	148	the	the	DET
taxlaw-2822	466	149	taxpayer	taxpayer	NOUN
taxlaw-2822	466	150	’s	’s	PART
taxlaw-2822	466	151	profitable	profitable	ADJ
taxlaw-2822	466	152	foreign	foreign	ADJ
taxlaw-2822	466	153	pes.74	pes.74	NOUN
taxlaw-2822	466	154	with	with	ADP
taxlaw-2822	466	155	the	the	DET
taxlaw-2822	466	156	privilege	privilege	NOUN
taxlaw-2822	466	157	of	of	ADP
taxlaw-2822	466	158	deferral	deferral	NOUN
taxlaw-2822	466	159	,	,	PUNCT
taxlaw-2822	466	160	a	a	DET
taxlaw-2822	466	161	us	us	PROPN
taxlaw-2822	466	162	person	person	NOUN
taxlaw-2822	466	163	can	can	AUX
taxlaw-2822	466	164	conduct	conduct	VERB
taxlaw-2822	466	165	profitable	profitable	ADJ
taxlaw-2822	466	166	business	business	NOUN
taxlaw-2822	466	167	or	or	CCONJ
taxlaw-2822	466	168	investment	investment	NOUN
taxlaw-2822	466	169	activities	activity	NOUN
taxlaw-2822	466	170	through	through	ADP
taxlaw-2822	466	171	a	a	DET
taxlaw-2822	466	172	company	company	NOUN
taxlaw-2822	466	173	located	locate	VERB
taxlaw-2822	466	174	in	in	ADP
taxlaw-2822	466	175	a	a	DET
taxlaw-2822	466	176	country	country	NOUN
taxlaw-2822	466	177	where	where	SCONJ
taxlaw-2822	466	178	corporate	corporate	ADJ
taxlaw-2822	466	179	taxes	taxis	NOUN
taxlaw-2822	466	180	are	be	AUX
taxlaw-2822	466	181	lower	low	ADJ
taxlaw-2822	466	182	than	than	ADP
taxlaw-2822	466	183	in	in	ADP
taxlaw-2822	466	184	the	the	DET
taxlaw-2822	466	185	us	us	PROPN
taxlaw-2822	466	186	(	(	PUNCT
taxlaw-2822	466	187	most	most	ADJ
taxlaw-2822	466	188	countries	country	NOUN
taxlaw-2822	466	189	qualify	qualify	VERB
taxlaw-2822	466	190	because	because	SCONJ
taxlaw-2822	466	191	the	the	DET
taxlaw-2822	466	192	us	us	PROPN
taxlaw-2822	466	193	corporate	corporate	ADJ
taxlaw-2822	466	194	rate	rate	NOUN
taxlaw-2822	466	195	is	be	AUX
taxlaw-2822	466	196	one	one	NUM
taxlaw-2822	466	197	of	of	ADP
taxlaw-2822	466	198	the	the	DET
taxlaw-2822	466	199	highest	high	ADJ
taxlaw-2822	466	200	)	)	PUNCT
taxlaw-2822	466	201	without	without	ADP
taxlaw-2822	466	202	paying	pay	VERB
taxlaw-2822	466	203	us	we	PRON
taxlaw-2822	466	204	residual	residual	ADJ
taxlaw-2822	466	205	tax	tax	NOUN
taxlaw-2822	466	206	until	until	SCONJ
taxlaw-2822	466	207	the	the	DET
taxlaw-2822	466	208	foreign	foreign	ADJ
taxlaw-2822	466	209	corporation	corporation	NOUN
taxlaw-2822	466	210	distributes	distribute	VERB
taxlaw-2822	466	211	its	its	PRON
taxlaw-2822	466	212	profits	profit	NOUN
taxlaw-2822	466	213	and	and	CCONJ
taxlaw-2822	466	214	foreign	foreign	ADJ
taxlaw-2822	466	215	losses	loss	NOUN
taxlaw-2822	466	216	are	be	AUX
taxlaw-2822	466	217	not	not	PART
taxlaw-2822	466	218	recognized	recognize	VERB
taxlaw-2822	466	219	in	in	ADP
taxlaw-2822	466	220	the	the	DET
taxlaw-2822	466	221	us.75	us.75	PROPN
taxlaw-2822	466	222	thus	thus	ADV
taxlaw-2822	466	223	,	,	PUNCT
taxlaw-2822	466	224	us	us	PROPN
taxlaw-2822	466	225	shareholders	shareholder	NOUN
taxlaw-2822	466	226	can	can	AUX
taxlaw-2822	466	227	defer	defer	VERB
taxlaw-2822	466	228	substantial	substantial	ADJ
taxlaw-2822	466	229	amounts	amount	NOUN
taxlaw-2822	466	230	of	of	ADP
taxlaw-2822	466	231	us	we	PRON
taxlaw-2822	466	232	residual	residual	ADJ
taxlaw-2822	466	233	taxes	taxis	NOUN
taxlaw-2822	466	234	and	and	CCONJ
taxlaw-2822	466	235	reinvest	reinvest	VERB
taxlaw-2822	466	236	those	those	DET
taxlaw-2822	466	237	amounts	amount	NOUN
taxlaw-2822	466	238	in	in	ADP
taxlaw-2822	466	239	foreign	foreign	ADJ
taxlaw-2822	466	240	operations	operation	NOUN
taxlaw-2822	466	241	but	but	CCONJ
taxlaw-2822	466	242	can	can	AUX
taxlaw-2822	466	243	not	not	PART
taxlaw-2822	466	244	directly	directly	ADV
taxlaw-2822	466	245	use	use	VERB
taxlaw-2822	466	246	foreign	foreign	ADJ
taxlaw-2822	466	247	corporate	corporate	ADJ
taxlaw-2822	466	248	losses	loss	NOUN
taxlaw-2822	466	249	.	.	PUNCT
taxlaw-2822	467	1	the	the	DET
taxlaw-2822	467	2	current	current	ADJ
taxlaw-2822	467	3	us	us	PROPN
taxlaw-2822	467	4	regime	regime	NOUN
taxlaw-2822	467	5	of	of	ADP
taxlaw-2822	467	6	elective	elective	ADJ
taxlaw-2822	467	7	deferral	deferral	NOUN
taxlaw-2822	467	8	,	,	PUNCT
taxlaw-2822	467	9	combined	combine	VERB
taxlaw-2822	467	10	with	with	ADP
taxlaw-2822	467	11	anti	anti	ADJ
taxlaw-2822	467	12	-	-	ADJ
taxlaw-2822	467	13	deferral	deferral	ADJ
taxlaw-2822	467	14	limitations	limitation	NOUN
taxlaw-2822	467	15	(	(	PUNCT
taxlaw-2822	467	16	such	such	ADJ
taxlaw-2822	467	17	as	as	ADP
taxlaw-2822	467	18	the	the	DET
taxlaw-2822	467	19	subpart	subpart	NOUN
taxlaw-2822	467	20	f	f	PROPN
taxlaw-2822	467	21	rules	rule	NOUN
taxlaw-2822	467	22	)	)	PUNCT
taxlaw-2822	467	23	,	,	PUNCT
taxlaw-2822	467	24	has	have	AUX
taxlaw-2822	467	25	traditionally	traditionally	ADV
taxlaw-2822	467	26	been	be	AUX
taxlaw-2822	467	27	presented	present	VERB
taxlaw-2822	467	28	as	as	ADP
taxlaw-2822	467	29	the	the	DET
taxlaw-2822	467	30	balancing	balancing	NOUN
taxlaw-2822	467	31	of	of	ADP
taxlaw-2822	467	32	capital	capital	NOUN
taxlaw-2822	467	33	export	export	NOUN
taxlaw-2822	467	34	neutrality	neutrality	NOUN
taxlaw-2822	467	35	(	(	PUNCT
taxlaw-2822	467	36	“	"	PUNCT
taxlaw-2822	467	37	cen”)76	cen”)76	ADJ
taxlaw-2822	467	38	and	and	CCONJ
taxlaw-2822	467	39	international	international	ADJ
taxlaw-2822	467	40	competitiveness	competitiveness	NOUN
taxlaw-2822	467	41	objectives,77	objectives,77	NOUN
taxlaw-2822	467	42	but	but	CCONJ
taxlaw-2822	467	43	lately	lately	ADV
taxlaw-2822	467	44	it	it	PRON
taxlaw-2822	467	45	has	have	AUX
taxlaw-2822	467	46	been	be	AUX
taxlaw-2822	467	47	shown	show	VERB
taxlaw-2822	467	48	that	that	SCONJ
taxlaw-2822	467	49	the	the	DET
taxlaw-2822	467	50	deferral	deferral	ADJ
taxlaw-2822	467	51	privilege	privilege	NOUN
taxlaw-2822	467	52	ends	end	VERB
taxlaw-2822	467	53	up	up	ADP
taxlaw-2822	467	54	operating	operate	VERB
taxlaw-2822	467	55	as	as	ADP
taxlaw-2822	467	56	a	a	DET
taxlaw-2822	467	57	tax	tax	NOUN
taxlaw-2822	467	58	"	"	PUNCT
taxlaw-2822	467	59	subsidy	subsidy	NOUN
taxlaw-2822	467	60	"	"	PUNCT
taxlaw-2822	467	61	that	that	PRON
taxlaw-2822	467	62	rewards	reward	VERB
taxlaw-2822	467	63	us	we	PRON
taxlaw-2822	467	64	persons	person	NOUN
taxlaw-2822	467	65	who	who	PRON
taxlaw-2822	467	66	locate	locate	VERB
taxlaw-2822	467	67	corporate	corporate	ADJ
taxlaw-2822	467	68	operations	operation	NOUN
taxlaw-2822	467	69	in	in	ADP
taxlaw-2822	467	70	low	low	ADJ
taxlaw-2822	467	71	-	-	PUNCT
taxlaw-2822	467	72	tax	tax	NOUN
taxlaw-2822	467	73	foreign	foreign	ADJ
taxlaw-2822	467	74	countries	country	NOUN
taxlaw-2822	467	75	.	.	PUNCT
taxlaw-2822	468	1	the	the	DET
taxlaw-2822	468	2	result	result	NOUN
taxlaw-2822	468	3	:	:	PUNCT
taxlaw-2822	468	4	the	the	DET
taxlaw-2822	468	5	deferral	deferral	NOUN
taxlaw-2822	468	6	may	may	AUX
taxlaw-2822	468	7	operate	operate	VERB
taxlaw-2822	468	8	to	to	PART
taxlaw-2822	468	9	exempt	exempt	VERB
taxlaw-2822	468	10	entirely	entirely	ADV
taxlaw-2822	468	11	us	we	PRON
taxlaw-2822	468	12	low	low	ADV
taxlaw-2822	468	13	-	-	PUNCT
taxlaw-2822	468	14	taxed	tax	VERB
taxlaw-2822	468	15	income	income	NOUN
taxlaw-2822	468	16	until	until	SCONJ
taxlaw-2822	468	17	that	that	DET
taxlaw-2822	468	18	income	income	NOUN
taxlaw-2822	468	19	is	be	AUX
taxlaw-2822	468	20	repatriated.78	repatriated.78	VERB
taxlaw-2822	468	21	peroni	peroni	NOUN
taxlaw-2822	468	22	,	,	PUNCT
taxlaw-2822	468	23	deferral	deferral	NOUN
taxlaw-2822	468	24	of	of	ADP
taxlaw-2822	468	25	u.s	u.s	PROPN
taxlaw-2822	468	26	.	.	PROPN
taxlaw-2822	468	27	tax	tax	NOUN
taxlaw-2822	468	28	on	on	ADP
taxlaw-2822	468	29	international	international	ADJ
taxlaw-2822	468	30	income	income	NOUN
taxlaw-2822	468	31	:	:	PUNCT
taxlaw-2822	468	32	end	end	VERB
taxlaw-2822	468	33	it	it	PRON
taxlaw-2822	468	34	,	,	PUNCT
taxlaw-2822	468	35	do	do	VERB
taxlaw-2822	468	36	n’t	not	PART
taxlaw-2822	468	37	mend	mend	VERB
taxlaw-2822	468	38	it	it	PRON
taxlaw-2822	468	39	—	—	PUNCT
taxlaw-2822	468	40	why	why	SCONJ
taxlaw-2822	468	41	should	should	AUX
taxlaw-2822	468	42	we	we	PRON
taxlaw-2822	468	43	be	be	AUX
taxlaw-2822	468	44	stuck	stick	VERB
taxlaw-2822	468	45	in	in	ADP
taxlaw-2822	468	46	the	the	DET
taxlaw-2822	468	47	middle	middle	NOUN
taxlaw-2822	468	48	with	with	ADP
taxlaw-2822	468	49	subpart	subpart	NOUN
taxlaw-2822	468	50	f	f	PROPN
taxlaw-2822	468	51	?	?	PUNCT
taxlaw-2822	468	52	,	,	PUNCT
taxlaw-2822	468	53	79	79	NUM
taxlaw-2822	468	54	tex	tex	PROPN
taxlaw-2822	468	55	.	.	PROPN
taxlaw-2822	468	56	l.	l.	PROPN
taxlaw-2822	468	57	rev	rev	PROPN
taxlaw-2822	468	58	.	.	PROPN
taxlaw-2822	468	59	1609	1609	NUM
taxlaw-2822	468	60	(	(	PUNCT
taxlaw-2822	468	61	2001	2001	NUM
taxlaw-2822	468	62	)	)	PUNCT
taxlaw-2822	468	63	;	;	PUNCT
taxlaw-2822	468	64	robert	robert	PROPN
taxlaw-2822	468	65	j.	j.	PROPN
taxlaw-2822	468	66	peroni	peroni	PROPN
taxlaw-2822	468	67	,	,	PUNCT
taxlaw-2822	468	68	the	the	DET
taxlaw-2822	468	69	proper	proper	ADJ
taxlaw-2822	468	70	approach	approach	NOUN
taxlaw-2822	468	71	for	for	ADP
taxlaw-2822	468	72	taxing	tax	VERB
taxlaw-2822	468	73	the	the	DET
taxlaw-2822	468	74	income	income	NOUN
taxlaw-2822	468	75	of	of	ADP
taxlaw-2822	468	76	foreign	foreign	ADJ
taxlaw-2822	468	77	controlled	control	VERB
taxlaw-2822	468	78	corporations	corporation	NOUN
taxlaw-2822	468	79	,	,	PUNCT
taxlaw-2822	468	80	26	26	NUM
taxlaw-2822	468	81	brook	brook	NOUN
taxlaw-2822	468	82	.	.	PUNCT
taxlaw-2822	469	1	j.	j.	PROPN
taxlaw-2822	469	2	int'l	int'l	PROPN
taxlaw-2822	469	3	l.	l.	PROPN
taxlaw-2822	469	4	1579	1579	NUM
taxlaw-2822	469	5	(	(	PUNCT
taxlaw-2822	469	6	2001	2001	NUM
taxlaw-2822	469	7	)	)	PUNCT
taxlaw-2822	469	8	;	;	PUNCT
taxlaw-2822	469	9	h.	h.	PROPN
taxlaw-2822	469	10	david	david	PROPN
taxlaw-2822	469	11	rosenbloom	rosenbloom	PROPN
taxlaw-2822	469	12	,	,	PUNCT
taxlaw-2822	469	13	from	from	ADP
taxlaw-2822	469	14	the	the	DET
taxlaw-2822	469	15	bottom	bottom	NOUN
taxlaw-2822	469	16	up	up	ADP
taxlaw-2822	469	17	:	:	PUNCT
taxlaw-2822	469	18	taxing	tax	VERB
taxlaw-2822	469	19	the	the	DET
taxlaw-2822	469	20	income	income	NOUN
taxlaw-2822	469	21	of	of	ADP
taxlaw-2822	469	22	foreign	foreign	ADJ
taxlaw-2822	469	23	controlled	control	VERB
taxlaw-2822	469	24	corporations	corporation	NOUN
taxlaw-2822	469	25	,	,	PUNCT
taxlaw-2822	469	26	26	26	NUM
taxlaw-2822	469	27	brook	brook	NOUN
taxlaw-2822	469	28	.	.	PUNCT
taxlaw-2822	470	1	j.	j.	PROPN
taxlaw-2822	470	2	int'l	int'l	PROPN
taxlaw-2822	470	3	l.	l.	PROPN
taxlaw-2822	470	4	1525	1525	NUM
taxlaw-2822	470	5	(	(	PUNCT
taxlaw-2822	470	6	2001	2001	NUM
taxlaw-2822	470	7	)	)	PUNCT
taxlaw-2822	470	8	;	;	PUNCT
taxlaw-2822	470	9	stephen	stephen	PROPN
taxlaw-2822	470	10	e.	e.	PROPN
taxlaw-2822	470	11	shay	shay	PROPN
taxlaw-2822	470	12	,	,	PUNCT
taxlaw-2822	470	13	revisiting	revisit	VERB
taxlaw-2822	470	14	u.s	u.s	PROPN
taxlaw-2822	470	15	.	.	PROPN
taxlaw-2822	470	16	anti	anti	ADJ
taxlaw-2822	470	17	-	-	ADJ
taxlaw-2822	470	18	deferral	deferral	ADJ
taxlaw-2822	470	19	rules	rule	NOUN
taxlaw-2822	470	20	,	,	PUNCT
taxlaw-2822	470	21	74	74	NUM
taxlaw-2822	470	22	taxes	taxis	NOUN
taxlaw-2822	470	23	1042	1042	NUM
taxlaw-2822	470	24	(	(	PUNCT
taxlaw-2822	470	25	1996	1996	NUM
taxlaw-2822	470	26	)	)	PUNCT
taxlaw-2822	470	27	.	.	PUNCT
taxlaw-2822	471	1	74	74	NUM
taxlaw-2822	471	2	i.r.c	i.r.c	NOUN
taxlaw-2822	471	3	.	.	PUNCT
taxlaw-2822	472	1	§	§	PROPN
taxlaw-2822	472	2	904(f)(5	904(f)(5	PROPN
taxlaw-2822	472	3	)	)	PUNCT
taxlaw-2822	472	4	(	(	PUNCT
taxlaw-2822	472	5	2012	2012	NUM
taxlaw-2822	472	6	)	)	PUNCT
taxlaw-2822	472	7	.	.	PUNCT
taxlaw-2822	473	1	a	a	DET
taxlaw-2822	473	2	similar	similar	ADJ
taxlaw-2822	473	3	rule	rule	NOUN
taxlaw-2822	473	4	is	be	AUX
taxlaw-2822	473	5	found	find	VERB
taxlaw-2822	473	6	in	in	ADP
taxlaw-2822	473	7	germany	germany	PROPN
taxlaw-2822	473	8	and	and	CCONJ
taxlaw-2822	473	9	has	have	AUX
taxlaw-2822	473	10	be	be	AUX
taxlaw-2822	473	11	the	the	DET
taxlaw-2822	473	12	focus	focus	NOUN
taxlaw-2822	473	13	of	of	ADP
taxlaw-2822	473	14	an	an	DET
taxlaw-2822	473	15	ecj	ecj	NOUN
taxlaw-2822	473	16	case	case	NOUN
taxlaw-2822	473	17	.	.	PUNCT
taxlaw-2822	474	1	case	case	NOUN
taxlaw-2822	474	2	c-415/06	c-415/06	NOUN
taxlaw-2822	474	3	,	,	PUNCT
taxlaw-2822	474	4	sew	sew	X
taxlaw-2822	474	5	(	(	PUNCT
taxlaw-2822	474	6	stahlwerk	stahlwerk	NOUN
taxlaw-2822	474	7	ergste	ergste	VERB
taxlaw-2822	474	8	westig	westig	NOUN
taxlaw-2822	474	9	)	)	PUNCT
taxlaw-2822	474	10	gmbh	gmbh	NOUN
taxlaw-2822	474	11	,	,	PUNCT
taxlaw-2822	474	12	2007	2007	NUM
taxlaw-2822	474	13	e.c.r	e.c.r	ADJ
taxlaw-2822	474	14	.	.	PUNCT
taxlaw-2822	475	1	i-0015	i-0015	PROPN
taxlaw-2822	475	2	.	.	PUNCT
taxlaw-2822	476	1	75	75	NUM
taxlaw-2822	476	2	see	see	VERB
taxlaw-2822	476	3	,	,	PUNCT
taxlaw-2822	476	4	e.g.	e.g.	ADV
taxlaw-2822	476	5	,	,	PUNCT
taxlaw-2822	476	6	staff	staff	NOUN
taxlaw-2822	476	7	on	on	ADP
taxlaw-2822	476	8	joint	joint	ADJ
taxlaw-2822	476	9	comm	comm	NOUN
taxlaw-2822	476	10	.	.	PUNCT
taxlaw-2822	477	1	on	on	ADP
taxlaw-2822	477	2	taxation	taxation	NOUN
taxlaw-2822	477	3	,	,	PUNCT
taxlaw-2822	477	4	110th	110th	ADJ
taxlaw-2822	477	5	cong	cong	NOUN
taxlaw-2822	477	6	.	.	PUNCT
taxlaw-2822	478	1	,	,	PUNCT
taxlaw-2822	478	2	economic	economic	ADJ
taxlaw-2822	478	3	efficiency	efficiency	NOUN
taxlaw-2822	478	4	and	and	CCONJ
taxlaw-2822	478	5	structural	structural	ADJ
taxlaw-2822	478	6	analyses	analysis	NOUN
taxlaw-2822	478	7	of	of	ADP
taxlaw-2822	478	8	alternative	alternative	ADJ
taxlaw-2822	478	9	u.s	u.s	PROPN
taxlaw-2822	478	10	.	.	PROPN
taxlaw-2822	478	11	policies	policy	NOUN
taxlaw-2822	478	12	for	for	ADP
taxlaw-2822	478	13	foreign	foreign	ADJ
taxlaw-2822	478	14	direct	direct	ADJ
taxlaw-2822	478	15	investment	investment	NOUN
taxlaw-2822	478	16	3	3	NUM
taxlaw-2822	478	17	,	,	PUNCT
taxlaw-2822	478	18	14	14	NUM
taxlaw-2822	478	19	(	(	PUNCT
taxlaw-2822	478	20	2008	2008	NUM
taxlaw-2822	478	21	)	)	PUNCT
taxlaw-2822	478	22	;	;	PUNCT
taxlaw-2822	478	23	charles	charles	PROPN
taxlaw-2822	478	24	h.	h.	PROPN
taxlaw-2822	478	25	gustafson	gustafson	PROPN
taxlaw-2822	478	26	,	,	PUNCT
taxlaw-2822	478	27	robert	robert	PROPN
taxlaw-2822	478	28	j.	j.	PROPN
taxlaw-2822	478	29	peroni	peroni	PROPN
taxlaw-2822	478	30	&	&	CCONJ
taxlaw-2822	478	31	richard	richard	PROPN
taxlaw-2822	478	32	crawford	crawford	PROPN
taxlaw-2822	478	33	pugh	pugh	PROPN
taxlaw-2822	478	34	,	,	PUNCT
taxlaw-2822	478	35	taxation	taxation	NOUN
taxlaw-2822	478	36	of	of	ADP
taxlaw-2822	478	37	international	international	ADJ
taxlaw-2822	478	38	transactions	transaction	NOUN
taxlaw-2822	478	39	3	3	NUM
taxlaw-2822	478	40	,	,	PUNCT
taxlaw-2822	478	41	21–2	21–2	NUM
taxlaw-2822	478	42	,	,	PUNCT
taxlaw-2822	478	43	443–45	443–45	NOUN
taxlaw-2822	478	44	(	(	PUNCT
taxlaw-2822	478	45	2006	2006	NUM
taxlaw-2822	478	46	)	)	PUNCT
taxlaw-2822	478	47	.	.	PUNCT
taxlaw-2822	479	1	76	76	NUM
taxlaw-2822	480	1	the	the	DET
taxlaw-2822	480	2	cen	cen	PROPN
taxlaw-2822	480	3	standard	standard	NOUN
taxlaw-2822	480	4	was	be	AUX
taxlaw-2822	480	5	originally	originally	ADV
taxlaw-2822	480	6	based	base	VERB
taxlaw-2822	480	7	on	on	ADP
taxlaw-2822	480	8	the	the	DET
taxlaw-2822	480	9	idea	idea	NOUN
taxlaw-2822	480	10	that	that	SCONJ
taxlaw-2822	480	11	the	the	DET
taxlaw-2822	480	12	efficiency	efficiency	NOUN
taxlaw-2822	480	13	should	should	AUX
taxlaw-2822	480	14	be	be	AUX
taxlaw-2822	480	15	evaluated	evaluate	VERB
taxlaw-2822	480	16	from	from	ADP
taxlaw-2822	480	17	a	a	DET
taxlaw-2822	480	18	worldwide	worldwide	ADJ
taxlaw-2822	480	19	welfare	welfare	NOUN
taxlaw-2822	480	20	perspective	perspective	NOUN
taxlaw-2822	480	21	by	by	ADP
taxlaw-2822	480	22	ensuring	ensure	VERB
taxlaw-2822	480	23	production	production	NOUN
taxlaw-2822	480	24	efficiency	efficiency	NOUN
taxlaw-2822	480	25	which	which	PRON
taxlaw-2822	480	26	implies	imply	VERB
taxlaw-2822	480	27	convergence	convergence	NOUN
taxlaw-2822	480	28	of	of	ADP
taxlaw-2822	480	29	pretax	pretax	ADJ
taxlaw-2822	480	30	returns	return	NOUN
taxlaw-2822	480	31	;	;	PUNCT
taxlaw-2822	480	32	see	see	VERB
taxlaw-2822	480	33	peggy	peggy	PROPN
taxlaw-2822	480	34	brewer	brewer	PROPN
taxlaw-2822	480	35	richman	richman	PROPN
taxlaw-2822	480	36	,	,	PUNCT
taxlaw-2822	480	37	taxation	taxation	NOUN
taxlaw-2822	480	38	of	of	ADP
taxlaw-2822	480	39	foreign	foreign	ADJ
taxlaw-2822	480	40	investment	investment	NOUN
taxlaw-2822	480	41	income	income	NOUN
taxlaw-2822	480	42	:	:	PUNCT
taxlaw-2822	480	43	an	an	DET
taxlaw-2822	480	44	economic	economic	ADJ
taxlaw-2822	480	45	analysis	analysis	NOUN
taxlaw-2822	480	46	(	(	PUNCT
taxlaw-2822	480	47	1963	1963	NUM
taxlaw-2822	480	48	)	)	PUNCT
taxlaw-2822	480	49	;	;	PUNCT
taxlaw-2822	480	50	peggy	peggy	PROPN
taxlaw-2822	480	51	b.	b.	PROPN
taxlaw-2822	480	52	musgrave	musgrave	PROPN
taxlaw-2822	480	53	,	,	PUNCT
taxlaw-2822	480	54	united	united	PROPN
taxlaw-2822	480	55	states	states	PROPN
taxlaw-2822	480	56	taxation	taxation	NOUN
taxlaw-2822	480	57	of	of	ADP
taxlaw-2822	480	58	foreign	foreign	ADJ
taxlaw-2822	480	59	investment	investment	NOUN
taxlaw-2822	480	60	income	income	NOUN
taxlaw-2822	480	61	:	:	PUNCT
taxlaw-2822	480	62	issues	issue	NOUN
taxlaw-2822	480	63	and	and	CCONJ
taxlaw-2822	480	64	arguments	argument	NOUN
taxlaw-2822	480	65	(	(	PUNCT
taxlaw-2822	480	66	1969	1969	NUM
taxlaw-2822	480	67	)	)	PUNCT
taxlaw-2822	480	68	;	;	PUNCT
taxlaw-2822	480	69	rosanne	rosanne	NOUN
taxlaw-2822	480	70	altshuler	altshuler	NOUN
taxlaw-2822	480	71	,	,	PUNCT
taxlaw-2822	480	72	recent	recent	ADJ
taxlaw-2822	480	73	developments	development	NOUN
taxlaw-2822	480	74	in	in	ADP
taxlaw-2822	480	75	the	the	DET
taxlaw-2822	480	76	debate	debate	NOUN
taxlaw-2822	480	77	on	on	ADP
taxlaw-2822	480	78	deferral	deferral	ADJ
taxlaw-2822	480	79	,	,	PUNCT
taxlaw-2822	480	80	87	87	NUM
taxlaw-2822	480	81	tax	tax	NOUN
taxlaw-2822	480	82	notes	note	NOUN
taxlaw-2822	480	83	255	255	NUM
taxlaw-2822	480	84	(	(	PUNCT
taxlaw-2822	480	85	2000	2000	NUM
taxlaw-2822	480	86	)	)	PUNCT
taxlaw-2822	480	87	.	.	PUNCT
taxlaw-2822	481	1	cen	cen	PROPN
taxlaw-2822	481	2	is	be	AUX
taxlaw-2822	481	3	defined	define	VERB
taxlaw-2822	481	4	by	by	ADP
taxlaw-2822	481	5	devereux	devereux	PROPN
taxlaw-2822	481	6	as	as	ADP
taxlaw-2822	481	7	a	a	DET
taxlaw-2822	481	8	standard	standard	NOUN
taxlaw-2822	481	9	that	that	SCONJ
taxlaw-2822	481	10	"	"	PUNCT
taxlaw-2822	481	11	implies	imply	VERB
taxlaw-2822	481	12	that	that	SCONJ
taxlaw-2822	481	13	(	(	PUNCT
taxlaw-2822	481	14	a	a	X
taxlaw-2822	481	15	)	)	PUNCT
taxlaw-2822	481	16	the	the	DET
taxlaw-2822	481	17	international	international	ADJ
taxlaw-2822	481	18	tax	tax	NOUN
taxlaw-2822	481	19	system	system	NOUN
taxlaw-2822	481	20	will	will	AUX
taxlaw-2822	481	21	not	not	PART
taxlaw-2822	481	22	distort	distort	VERB
taxlaw-2822	481	23	the	the	DET
taxlaw-2822	481	24	location	location	NOUN
taxlaw-2822	481	25	decisions	decision	NOUN
taxlaw-2822	481	26	of	of	ADP
taxlaw-2822	481	27	any	any	DET
taxlaw-2822	481	28	individual	individual	ADJ
taxlaw-2822	481	29	investor	investor	NOUN
taxlaw-2822	481	30	,	,	PUNCT
taxlaw-2822	481	31	(	(	PUNCT
taxlaw-2822	481	32	b	b	X
taxlaw-2822	481	33	)	)	PUNCT
taxlaw-2822	481	34	the	the	DET
taxlaw-2822	481	35	pretax	pretax	ADJ
taxlaw-2822	481	36	rate	rate	NOUN
taxlaw-2822	481	37	of	of	ADP
taxlaw-2822	481	38	return	return	NOUN
taxlaw-2822	481	39	in	in	ADP
taxlaw-2822	481	40	all	all	DET
taxlaw-2822	481	41	jurisdictions	jurisdiction	NOUN
taxlaw-2822	481	42	will	will	AUX
taxlaw-2822	481	43	be	be	AUX
taxlaw-2822	481	44	the	the	DET
taxlaw-2822	481	45	same	same	ADJ
taxlaw-2822	481	46	(	(	PUNCT
taxlaw-2822	481	47	production	production	NOUN
taxlaw-2822	481	48	will	will	AUX
taxlaw-2822	481	49	be	be	AUX
taxlaw-2822	481	50	efficiently	efficiently	ADV
taxlaw-2822	481	51	organized	organize	VERB
taxlaw-2822	481	52	)	)	PUNCT
taxlaw-2822	481	53	,	,	PUNCT
taxlaw-2822	481	54	but	but	CCONJ
taxlaw-2822	481	55	(	(	PUNCT
taxlaw-2822	481	56	c	c	X
taxlaw-2822	481	57	)	)	PUNCT
taxlaw-2822	481	58	investors	investor	NOUN
taxlaw-2822	481	59	in	in	ADP
taxlaw-2822	481	60	different	different	ADJ
taxlaw-2822	481	61	jurisdictions	jurisdiction	NOUN
taxlaw-2822	481	62	may	may	AUX
taxlaw-2822	481	63	face	face	VERB
taxlaw-2822	481	64	different	different	ADJ
taxlaw-2822	481	65	post	post	ADJ
taxlaw-2822	481	66	-	-	ADJ
taxlaw-2822	481	67	tax	tax	ADJ
taxlaw-2822	481	68	rates	rate	NOUN
taxlaw-2822	481	69	of	of	ADP
taxlaw-2822	481	70	return	return	NOUN
taxlaw-2822	481	71	on	on	ADP
taxlaw-2822	481	72	their	their	PRON
taxlaw-2822	481	73	investment	investment	NOUN
taxlaw-2822	481	74	,	,	PUNCT
taxlaw-2822	481	75	and	and	CCONJ
taxlaw-2822	481	76	hence	hence	ADV
taxlaw-2822	481	77	different	different	ADJ
taxlaw-2822	481	78	incentives	incentive	NOUN
taxlaw-2822	481	79	to	to	PART
taxlaw-2822	481	80	save	save	VERB
taxlaw-2822	481	81	.	.	PUNCT
taxlaw-2822	481	82	"	"	PUNCT
taxlaw-2822	482	1	michael	michael	PROPN
taxlaw-2822	482	2	p.	p.	PROPN
taxlaw-2822	482	3	devereux	devereux	PROPN
taxlaw-2822	482	4	,	,	PUNCT
taxlaw-2822	482	5	taxation	taxation	NOUN
taxlaw-2822	482	6	of	of	ADP
taxlaw-2822	482	7	outbound	outbound	ADJ
taxlaw-2822	482	8	direct	direct	ADJ
taxlaw-2822	482	9	investment	investment	NOUN
taxlaw-2822	482	10	:	:	PUNCT
taxlaw-2822	482	11	economic	economic	ADJ
taxlaw-2822	482	12	principles	principle	NOUN
taxlaw-2822	482	13	and	and	CCONJ
taxlaw-2822	482	14	tax	tax	NOUN
taxlaw-2822	482	15	policy	policy	NOUN
taxlaw-2822	482	16	considerations	consideration	NOUN
taxlaw-2822	482	17	,	,	PUNCT
taxlaw-2822	482	18	24	24	NUM
taxlaw-2822	482	19	oxford	oxford	PROPN
taxlaw-2822	482	20	rev	rev	PROPN
taxlaw-2822	482	21	.	.	PROPN
taxlaw-2822	482	22	econ	econ	PROPN
taxlaw-2822	482	23	.	.	PUNCT
taxlaw-2822	483	1	pol'y	pol'y	NOUN
taxlaw-2822	483	2	698	698	NUM
taxlaw-2822	483	3	at	at	ADP
taxlaw-2822	483	4	701	701	NUM
taxlaw-2822	483	5	(	(	PUNCT
taxlaw-2822	483	6	2008	2008	NUM
taxlaw-2822	483	7	)	)	PUNCT
taxlaw-2822	483	8	.	.	PUNCT
taxlaw-2822	484	1	77	77	NUM
taxlaw-2822	484	2	see	see	VERB
taxlaw-2822	484	3	nat'l	nat'l	PRON
taxlaw-2822	484	4	foreign	foreign	ADJ
taxlaw-2822	484	5	trade	trade	NOUN
taxlaw-2822	484	6	council	council	NOUN
taxlaw-2822	484	7	,	,	PUNCT
taxlaw-2822	484	8	international	international	ADJ
taxlaw-2822	484	9	tax	tax	NOUN
taxlaw-2822	484	10	policy	policy	NOUN
taxlaw-2822	484	11	for	for	ADP
taxlaw-2822	484	12	the	the	DET
taxlaw-2822	484	13	21st	21st	ADJ
taxlaw-2822	484	14	century	century	NOUN
taxlaw-2822	484	15	56	56	NUM
taxlaw-2822	484	16	,	,	PUNCT
taxlaw-2822	484	17	59	59	NUM
taxlaw-2822	484	18	,	,	PUNCT
taxlaw-2822	484	19	93	93	NUM
taxlaw-2822	484	20	,	,	PUNCT
taxlaw-2822	484	21	126	126	NUM
taxlaw-2822	484	22	(	(	PUNCT
taxlaw-2822	484	23	2001	2001	NUM
taxlaw-2822	484	24	)	)	PUNCT
taxlaw-2822	484	25	;	;	PUNCT
taxlaw-2822	484	26	u.s	u.s	PROPN
taxlaw-2822	484	27	.	.	PROPN
taxlaw-2822	484	28	treasury	treasury	PROPN
taxlaw-2822	484	29	dep't	dep't	PROPN
taxlaw-2822	484	30	,	,	PUNCT
taxlaw-2822	484	31	the	the	DET
taxlaw-2822	484	32	deferral	deferral	NOUN
taxlaw-2822	484	33	of	of	ADP
taxlaw-2822	484	34	income	income	NOUN
taxlaw-2822	484	35	earned	earn	VERB
taxlaw-2822	484	36	through	through	ADP
taxlaw-2822	484	37	u.s	u.s	PROPN
taxlaw-2822	484	38	.	.	PROPN
taxlaw-2822	484	39	controlled	control	VERB
taxlaw-2822	484	40	foreign	foreign	ADJ
taxlaw-2822	484	41	corporations	corporation	NOUN
taxlaw-2822	484	42	,	,	PUNCT
taxlaw-2822	484	43	see	see	VERB
taxlaw-2822	484	44	supra	supra	PROPN
taxlaw-2822	484	45	note	note	PROPN
taxlaw-2822	484	46	74	74	NUM
taxlaw-2822	484	47	,	,	PUNCT
taxlaw-2822	484	48	at	at	ADP
taxlaw-2822	484	49	22	22	NUM
taxlaw-2822	484	50	;	;	PUNCT
taxlaw-2822	484	51	u.s	u.s	PROPN
taxlaw-2822	484	52	.	.	PROPN
taxlaw-2822	484	53	treasury	treasury	PROPN
taxlaw-2822	484	54	dep't	dep't	PROPN
taxlaw-2822	484	55	,	,	PUNCT
taxlaw-2822	484	56	international	international	ADJ
taxlaw-2822	484	57	tax	tax	NOUN
taxlaw-2822	484	58	reform	reform	NOUN
taxlaw-2822	484	59	:	:	PUNCT
taxlaw-2822	484	60	an	an	DET
taxlaw-2822	484	61	interim	interim	ADJ
taxlaw-2822	484	62	report	report	NOUN
taxlaw-2822	484	63	7–8	7–8	NUM
taxlaw-2822	484	64	(	(	PUNCT
taxlaw-2822	484	65	1993	1993	NUM
taxlaw-2822	484	66	)	)	PUNCT
taxlaw-2822	484	67	;	;	PUNCT
taxlaw-2822	484	68	1	1	NUM
taxlaw-2822	484	69	u.s	u.s	PROPN
taxlaw-2822	484	70	.	.	PROPN
taxlaw-2822	484	71	treasury	treasury	PROPN
taxlaw-2822	484	72	dep't	dep't	PROPN
taxlaw-2822	484	73	,	,	PUNCT
taxlaw-2822	484	74	tax	tax	NOUN
taxlaw-2822	484	75	reform	reform	NOUN
taxlaw-2822	484	76	for	for	ADP
taxlaw-2822	484	77	fairness	fairness	NOUN
taxlaw-2822	484	78	,	,	PUNCT
taxlaw-2822	484	79	simplicity	simplicity	NOUN
taxlaw-2822	484	80	,	,	PUNCT
taxlaw-2822	484	81	and	and	CCONJ
taxlaw-2822	484	82	economic	economic	ADJ
taxlaw-2822	484	83	growth	growth	NOUN
taxlaw-2822	484	84	142	142	NUM
taxlaw-2822	484	85	(	(	PUNCT
taxlaw-2822	484	86	1984	1984	NUM
taxlaw-2822	484	87	)	)	PUNCT
taxlaw-2822	484	88	,	,	PUNCT
taxlaw-2822	484	89	available	available	ADJ
taxlaw-2822	484	90	at	at	ADP
taxlaw-2822	484	91	http://www.treasury.gov/resource-center/taxpolicy/documents/tres84v1all.pdf	http://www.treasury.gov/resource-center/taxpolicy/documents/tres84v1all.pdf	NOUN
taxlaw-2822	484	92	.	.	PUNCT
taxlaw-2822	485	1	the	the	DET
taxlaw-2822	485	2	commentators	commentator	NOUN
taxlaw-2822	485	3	that	that	PRON
taxlaw-2822	485	4	disfavor	disfavor	NOUN
taxlaw-2822	485	5	tax	tax	NOUN
taxlaw-2822	485	6	deferral	deferral	NOUN
taxlaw-2822	485	7	are	be	AUX
taxlaw-2822	485	8	concerned	concern	VERB
taxlaw-2822	485	9	with	with	ADP
taxlaw-2822	485	10	capital	capital	NOUN
taxlaw-2822	485	11	export	export	NOUN
taxlaw-2822	485	12	neutrality	neutrality	NOUN
taxlaw-2822	485	13	and/or	and/or	CCONJ
taxlaw-2822	485	14	locational	locational	ADJ
taxlaw-2822	485	15	neutrality	neutrality	NOUN
taxlaw-2822	485	16	.	.	PUNCT
taxlaw-2822	486	1	see	see	VERB
taxlaw-2822	486	2	,	,	PUNCT
taxlaw-2822	486	3	e.g.	e.g.	ADV
taxlaw-2822	486	4	,	,	PUNCT
taxlaw-2822	486	5	reuven	reuven	PROPN
taxlaw-2822	486	6	s.	s.	PROPN
taxlaw-2822	486	7	avi	avi	PROPN
taxlaw-2822	486	8	-	-	PUNCT
taxlaw-2822	486	9	yonah	yonah	PROPN
taxlaw-2822	486	10	,	,	PUNCT
taxlaw-2822	486	11	the	the	DET
taxlaw-2822	486	12	logic	logic	NOUN
taxlaw-2822	486	13	of	of	ADP
taxlaw-2822	486	14	subpart	subpart	NOUN
taxlaw-2822	486	15	f	f	NOUN
taxlaw-2822	486	16	:	:	PUNCT
taxlaw-2822	486	17	a	a	DET
taxlaw-2822	486	18	comparative	comparative	ADJ
taxlaw-2822	486	19	perspective	perspective	NOUN
taxlaw-2822	486	20	,	,	PUNCT
taxlaw-2822	486	21	79	79	NUM
taxlaw-2822	486	22	tax	tax	NOUN
taxlaw-2822	486	23	notes	note	NOUN
taxlaw-2822	486	24	1775	1775	NUM
taxlaw-2822	486	25	(	(	PUNCT
taxlaw-2822	486	26	1998	1998	NUM
taxlaw-2822	486	27	)	)	PUNCT
taxlaw-2822	486	28	;	;	PUNCT
taxlaw-2822	486	29	stephen	stephen	PROPN
taxlaw-2822	486	30	e.	e.	PROPN
taxlaw-2822	486	31	shay	shay	PROPN
taxlaw-2822	486	32	,	,	PUNCT
taxlaw-2822	486	33	revisiting	revisit	VERB
taxlaw-2822	486	34	u.s	u.s	PROPN
taxlaw-2822	486	35	.	.	PROPN
taxlaw-2822	486	36	anti	anti	ADJ
taxlaw-2822	486	37	-	-	ADJ
taxlaw-2822	486	38	deferral	deferral	ADJ
taxlaw-2822	486	39	rules	rule	NOUN
taxlaw-2822	486	40	,	,	PUNCT
taxlaw-2822	486	41	see	see	VERB
taxlaw-2822	486	42	supra	supra	PROPN
taxlaw-2822	486	43	note	note	PROPN
taxlaw-2822	486	44	74	74	NUM
taxlaw-2822	486	45	,	,	PUNCT
taxlaw-2822	486	46	at	at	ADP
taxlaw-2822	486	47	1061	1061	NUM
taxlaw-2822	486	48	,	,	PUNCT
taxlaw-2822	486	49	1063	1063	NUM
taxlaw-2822	486	50	.	.	PUNCT
taxlaw-2822	487	1	78	78	NUM
taxlaw-2822	487	2	see	see	NOUN
taxlaw-2822	487	3	:	:	PUNCT
taxlaw-2822	487	4	j.	j.	PROPN
taxlaw-2822	487	5	clifton	clifton	PROPN
taxlaw-2822	487	6	fleming	fleming	PROPN
taxlaw-2822	487	7	,	,	PUNCT
taxlaw-2822	487	8	jr	jr	PROPN
taxlaw-2822	487	9	.	.	PROPN
taxlaw-2822	487	10	,	,	PUNCT
taxlaw-2822	487	11	robert	robert	PROPN
taxlaw-2822	487	12	j.	j.	PROPN
taxlaw-2822	487	13	peroni	peroni	PROPN
taxlaw-2822	487	14	&	&	CCONJ
taxlaw-2822	487	15	stephen	stephen	PROPN
taxlaw-2822	487	16	e.	e.	PROPN
taxlaw-2822	487	17	shay	shay	PROPN
taxlaw-2822	487	18	,	,	PUNCT
taxlaw-2822	487	19	worse	bad	ADJ
taxlaw-2822	487	20	than	than	ADP
taxlaw-2822	487	21	exemption	exemption	NOUN
taxlaw-2822	487	22	,	,	PUNCT
taxlaw-2822	487	23	59	59	NUM
taxlaw-2822	487	24	emory	emory	PROPN
taxlaw-2822	487	25	l.	l.	PROPN
taxlaw-2822	487	26	j.	j.	PROPN
taxlaw-2822	487	27	79	79	PROPN
taxlaw-2822	487	28	,	,	PUNCT
taxlaw-2822	487	29	96	96	NUM
taxlaw-2822	487	30	-	-	SYM
taxlaw-2822	487	31	98	98	NUM
taxlaw-2822	487	32	(	(	PUNCT
taxlaw-2822	487	33	2009	2009	NUM
taxlaw-2822	487	34	)	)	PUNCT
taxlaw-2822	487	35	;	;	PUNCT
taxlaw-2822	487	36	staff	staff	NOUN
taxlaw-2822	487	37	of	of	ADP
taxlaw-2822	487	38	joint	joint	ADJ
taxlaw-2822	487	39	comm	comm	NOUN
taxlaw-2822	487	40	.	.	PUNCT
taxlaw-2822	488	1	on	on	ADP
taxlaw-2822	488	2	tax'n	tax'n	PRON
taxlaw-2822	488	3	,	,	PUNCT
taxlaw-2822	488	4	alternative	alternative	ADJ
taxlaw-2822	488	5	policies	policy	NOUN
taxlaw-2822	488	6	,	,	PUNCT
taxlaw-2822	488	7	supra	supra	PROPN
taxlaw-2822	488	8	note	note	NOUN
taxlaw-2822	488	9	76	76	NUM
taxlaw-2822	488	10	,	,	PUNCT
taxlaw-2822	488	11	at	at	ADP
taxlaw-2822	488	12	16	16	NUM
taxlaw-2822	488	13	;	;	PUNCT
taxlaw-2822	488	14	terrence	terrence	PROPN
taxlaw-2822	488	15	r.	r.	PROPN
taxlaw-2822	488	16	chorvat	chorvat	PROPN
taxlaw-2822	488	17	,	,	PUNCT
taxlaw-2822	488	18	ending	end	VERB
taxlaw-2822	488	19	the	the	DET
taxlaw-2822	488	20	taxation	taxation	NOUN
taxlaw-2822	488	21	of	of	ADP
taxlaw-2822	488	22	foreign	foreign	ADJ
taxlaw-2822	488	23	business	business	NOUN
taxlaw-2822	488	24	income	income	NOUN
taxlaw-2822	488	25	,	,	PUNCT
taxlaw-2822	488	26	42	42	NUM
taxlaw-2822	488	27	ariz	ariz	NOUN
taxlaw-2822	488	28	.	.	PUNCT
taxlaw-2822	489	1	l.	l.	PROPN
taxlaw-2822	489	2	rev	rev	PROPN
taxlaw-2822	489	3	.	.	PROPN
taxlaw-2822	489	4	835	835	NUM
taxlaw-2822	489	5	,	,	PUNCT
taxlaw-2822	489	6	844	844	NUM
taxlaw-2822	489	7	(	(	PUNCT
taxlaw-2822	489	8	2000	2000	NUM
taxlaw-2822	489	9	)	)	PUNCT
taxlaw-2822	489	10	.	.	PUNCT
taxlaw-2822	490	1	162	162	NUM
taxlaw-2822	490	2	columbia	columbia	PROPN
taxlaw-2822	490	3	journal	journal	PROPN
taxlaw-2822	490	4	of	of	ADP
taxlaw-2822	490	5	tax	tax	NOUN
taxlaw-2822	490	6	law	law	NOUN
taxlaw-2822	490	7	[	[	X
taxlaw-2822	490	8	vol.5:133	vol.5:133	PROPN
taxlaw-2822	490	9	this	this	PRON
taxlaw-2822	490	10	has	have	AUX
taxlaw-2822	490	11	generated	generate	VERB
taxlaw-2822	490	12	a	a	DET
taxlaw-2822	490	13	so	so	ADV
taxlaw-2822	490	14	called	call	VERB
taxlaw-2822	490	15	"	"	PUNCT
taxlaw-2822	490	16	lock	lock	NOUN
taxlaw-2822	490	17	-	-	PUNCT
taxlaw-2822	490	18	out	out	ADP
taxlaw-2822	490	19	effect	effect	NOUN
taxlaw-2822	490	20	,	,	PUNCT
taxlaw-2822	490	21	"	"	PUNCT
taxlaw-2822	490	22	i.e.	i.e.	X
taxlaw-2822	490	23	us	us	PROPN
taxlaw-2822	490	24	multinationals	multinational	NOUN
taxlaw-2822	490	25	keep	keep	VERB
taxlaw-2822	490	26	their	their	PRON
taxlaw-2822	490	27	profits	profit	NOUN
taxlaw-2822	490	28	abroad	abroad	ADV
taxlaw-2822	490	29	because	because	SCONJ
taxlaw-2822	490	30	of	of	ADP
taxlaw-2822	490	31	the	the	DET
taxlaw-2822	490	32	tax	tax	NOUN
taxlaw-2822	490	33	benefits	benefit	NOUN
taxlaw-2822	490	34	of	of	ADP
taxlaw-2822	490	35	deferral.79	deferral.79	NOUN
taxlaw-2822	490	36	studies	study	NOUN
taxlaw-2822	490	37	by	by	ADP
taxlaw-2822	490	38	economists	economist	NOUN
taxlaw-2822	490	39	have	have	AUX
taxlaw-2822	490	40	evaluated	evaluate	VERB
taxlaw-2822	490	41	various	various	ADJ
taxlaw-2822	490	42	issues	issue	NOUN
taxlaw-2822	490	43	related	relate	VERB
taxlaw-2822	490	44	to	to	ADP
taxlaw-2822	490	45	this	this	DET
taxlaw-2822	490	46	situation	situation	NOUN
taxlaw-2822	490	47	,	,	PUNCT
taxlaw-2822	490	48	such	such	ADJ
taxlaw-2822	490	49	as	as	ADP
taxlaw-2822	490	50	restraints	restraint	NOUN
taxlaw-2822	490	51	on	on	ADP
taxlaw-2822	490	52	management	management	NOUN
taxlaw-2822	490	53	's	's	PART
taxlaw-2822	490	54	ability	ability	NOUN
taxlaw-2822	490	55	to	to	PART
taxlaw-2822	490	56	absorb	absorb	VERB
taxlaw-2822	490	57	cost	cost	NOUN
taxlaw-2822	490	58	resources	resource	NOUN
taxlaw-2822	490	59	and	and	CCONJ
taxlaw-2822	490	60	problems	problem	NOUN
taxlaw-2822	490	61	for	for	ADP
taxlaw-2822	490	62	shareholders	shareholder	NOUN
taxlaw-2822	490	63	trying	try	VERB
taxlaw-2822	490	64	to	to	PART
taxlaw-2822	490	65	optimize	optimize	VERB
taxlaw-2822	490	66	their	their	PRON
taxlaw-2822	490	67	portfolios.80	portfolios.80	NOUN
taxlaw-2822	490	68	there	there	PRON
taxlaw-2822	490	69	is	be	VERB
taxlaw-2822	490	70	no	no	DET
taxlaw-2822	490	71	extant	extant	ADJ
taxlaw-2822	490	72	evidence	evidence	NOUN
taxlaw-2822	490	73	that	that	SCONJ
taxlaw-2822	490	74	us	us	PROPN
taxlaw-2822	490	75	multinationals	multinational	NOUN
taxlaw-2822	490	76	face	face	VERB
taxlaw-2822	490	77	a	a	DET
taxlaw-2822	490	78	capital	capital	NOUN
taxlaw-2822	490	79	constraint	constraint	NOUN
taxlaw-2822	490	80	caused	cause	VERB
taxlaw-2822	490	81	by	by	ADP
taxlaw-2822	490	82	the	the	DET
taxlaw-2822	490	83	lock	lock	NOUN
taxlaw-2822	490	84	-	-	PUNCT
taxlaw-2822	490	85	out	out	ADP
taxlaw-2822	490	86	effect	effect	NOUN
taxlaw-2822	490	87	,	,	PUNCT
taxlaw-2822	490	88	but	but	CCONJ
taxlaw-2822	490	89	the	the	DET
taxlaw-2822	490	90	cost	cost	NOUN
taxlaw-2822	490	91	of	of	ADP
taxlaw-2822	490	92	deferral	deferral	NOUN
taxlaw-2822	490	93	is	be	AUX
taxlaw-2822	490	94	rapidly	rapidly	ADV
taxlaw-2822	490	95	increasing	increase	VERB
taxlaw-2822	490	96	because	because	SCONJ
taxlaw-2822	490	97	firms	firm	NOUN
taxlaw-2822	490	98	are	be	AUX
taxlaw-2822	490	99	running	run	VERB
taxlaw-2822	490	100	out	out	ADP
taxlaw-2822	490	101	of	of	ADP
taxlaw-2822	490	102	feasible	feasible	ADJ
taxlaw-2822	490	103	ways	way	NOUN
taxlaw-2822	490	104	to	to	PART
taxlaw-2822	490	105	reinvest	reinvest	VERB
taxlaw-2822	490	106	the	the	DET
taxlaw-2822	490	107	sums	sum	NOUN
taxlaw-2822	490	108	accumulated	accumulate	VERB
taxlaw-2822	490	109	abroad.81	abroad.81	NOUN
taxlaw-2822	490	110	lock	lock	VERB
taxlaw-2822	490	111	-	-	PUNCT
taxlaw-2822	490	112	out	out	ADP
taxlaw-2822	490	113	effects	effect	NOUN
taxlaw-2822	490	114	are	be	AUX
taxlaw-2822	490	115	less	less	ADV
taxlaw-2822	490	116	relevant	relevant	ADJ
taxlaw-2822	490	117	for	for	ADP
taxlaw-2822	490	118	other	other	ADJ
taxlaw-2822	490	119	oecd	oecd	PROPN
taxlaw-2822	490	120	countries	country	NOUN
taxlaw-2822	490	121	which	which	PRON
taxlaw-2822	490	122	adopt	adopt	VERB
taxlaw-2822	490	123	an	an	DET
taxlaw-2822	490	124	exemption	exemption	NOUN
taxlaw-2822	490	125	on	on	ADP
taxlaw-2822	490	126	foreign	foreign	ADJ
taxlaw-2822	490	127	un	un	ADJ
taxlaw-2822	490	128	-	-	ADJ
taxlaw-2822	490	129	repatriated	repatriate	VERB
taxlaw-2822	490	130	corporate	corporate	ADJ
taxlaw-2822	490	131	profits	profit	NOUN
taxlaw-2822	490	132	that	that	PRON
taxlaw-2822	490	133	does	do	AUX
taxlaw-2822	490	134	not	not	PART
taxlaw-2822	490	135	incentivize	incentivize	VERB
taxlaw-2822	490	136	retention	retention	NOUN
taxlaw-2822	490	137	of	of	ADP
taxlaw-2822	490	138	those	those	DET
taxlaw-2822	490	139	profits	profit	NOUN
taxlaw-2822	490	140	abroad	abroad	ADV
taxlaw-2822	490	141	.	.	PUNCT
taxlaw-2822	491	1	since	since	SCONJ
taxlaw-2822	491	2	the	the	DET
taxlaw-2822	491	3	us	us	PROPN
taxlaw-2822	491	4	adopts	adopt	VERB
taxlaw-2822	491	5	fiscal	fiscal	ADJ
taxlaw-2822	491	6	unity	unity	NOUN
taxlaw-2822	491	7	(	(	PUNCT
taxlaw-2822	491	8	consolidation	consolidation	NOUN
taxlaw-2822	491	9	of	of	ADP
taxlaw-2822	491	10	domestic	domestic	ADJ
taxlaw-2822	491	11	profits	profit	NOUN
taxlaw-2822	491	12	and	and	CCONJ
taxlaw-2822	491	13	losses	loss	NOUN
taxlaw-2822	491	14	)	)	PUNCT
taxlaw-2822	491	15	,	,	PUNCT
taxlaw-2822	491	16	when	when	SCONJ
taxlaw-2822	491	17	it	it	PRON
taxlaw-2822	491	18	interacts	interact	VERB
taxlaw-2822	491	19	with	with	ADP
taxlaw-2822	491	20	source	source	NOUN
taxlaw-2822	491	21	-	-	PUNCT
taxlaw-2822	491	22	countries	country	NOUN
taxlaw-2822	491	23	that	that	PRON
taxlaw-2822	491	24	also	also	ADV
taxlaw-2822	491	25	unilaterally	unilaterally	ADV
taxlaw-2822	491	26	adopt	adopt	VERB
taxlaw-2822	491	27	a	a	DET
taxlaw-2822	491	28	domestic	domestic	ADJ
taxlaw-2822	491	29	tax	tax	NOUN
taxlaw-2822	491	30	consolidation	consolidation	NOUN
taxlaw-2822	491	31	system	system	NOUN
taxlaw-2822	491	32	(	(	PUNCT
taxlaw-2822	491	33	such	such	ADJ
taxlaw-2822	491	34	as	as	ADP
taxlaw-2822	491	35	fiscal	fiscal	ADJ
taxlaw-2822	491	36	unity	unity	NOUN
taxlaw-2822	491	37	,	,	PUNCT
taxlaw-2822	491	38	group	group	NOUN
taxlaw-2822	491	39	relief	relief	NOUN
taxlaw-2822	491	40	or	or	CCONJ
taxlaw-2822	491	41	group	group	NOUN
taxlaw-2822	491	42	contribution	contribution	NOUN
taxlaw-2822	491	43	)	)	PUNCT
taxlaw-2822	491	44	the	the	DET
taxlaw-2822	491	45	result	result	NOUN
taxlaw-2822	491	46	is	be	AUX
taxlaw-2822	491	47	a	a	DET
taxlaw-2822	491	48	prisoner	prisoner	NOUN
taxlaw-2822	491	49	's	's	PART
taxlaw-2822	491	50	dilemma	dilemma	NOUN
taxlaw-2822	491	51	where	where	SCONJ
taxlaw-2822	491	52	uncooperative	uncooperative	ADJ
taxlaw-2822	491	53	strategies	strategy	NOUN
taxlaw-2822	491	54	prevail	prevail	VERB
taxlaw-2822	491	55	(	(	PUNCT
taxlaw-2822	491	56	described	describe	VERB
taxlaw-2822	491	57	supra	supra	NOUN
taxlaw-2822	491	58	at	at	ADP
taxlaw-2822	491	59	section	section	NOUN
taxlaw-2822	491	60	3	3	NUM
taxlaw-2822	491	61	.	.	PUNCT
taxlaw-2822	491	62	)	)	PUNCT
taxlaw-2822	492	1	for	for	ADP
taxlaw-2822	492	2	example	example	NOUN
taxlaw-2822	492	3	,	,	PUNCT
taxlaw-2822	492	4	when	when	SCONJ
taxlaw-2822	492	5	the	the	DET
taxlaw-2822	492	6	us	us	PROPN
taxlaw-2822	492	7	is	be	AUX
taxlaw-2822	492	8	interacting	interact	VERB
taxlaw-2822	492	9	with	with	ADP
taxlaw-2822	492	10	a	a	DET
taxlaw-2822	492	11	source	source	NOUN
taxlaw-2822	492	12	-	-	PUNCT
taxlaw-2822	492	13	country	country	NOUN
taxlaw-2822	492	14	adopting	adopt	VERB
taxlaw-2822	492	15	group	group	NOUN
taxlaw-2822	492	16	relief	relief	NOUN
taxlaw-2822	492	17	(	(	PUNCT
taxlaw-2822	492	18	transfer	transfer	NOUN
taxlaw-2822	492	19	of	of	ADP
taxlaw-2822	492	20	losses	loss	NOUN
taxlaw-2822	492	21	between	between	ADP
taxlaw-2822	492	22	domestic	domestic	ADJ
taxlaw-2822	492	23	affiliate	affiliate	NOUN
taxlaw-2822	492	24	companies	company	NOUN
taxlaw-2822	492	25	)	)	PUNCT
taxlaw-2822	492	26	such	such	ADJ
taxlaw-2822	492	27	as	as	ADP
taxlaw-2822	492	28	the	the	DET
taxlaw-2822	492	29	uk	uk	PROPN
taxlaw-2822	492	30	,	,	PUNCT
taxlaw-2822	492	31	the	the	DET
taxlaw-2822	492	32	inflow	inflow	NOUN
taxlaw-2822	492	33	in	in	ADP
taxlaw-2822	492	34	the	the	DET
taxlaw-2822	492	35	us	us	PROPN
taxlaw-2822	492	36	of	of	ADP
taxlaw-2822	492	37	uk	uk	PROPN
taxlaw-2822	492	38	corporate	corporate	ADJ
taxlaw-2822	492	39	profits	profit	NOUN
taxlaw-2822	492	40	and	and	CCONJ
taxlaw-2822	492	41	losses	loss	NOUN
taxlaw-2822	492	42	of	of	ADP
taxlaw-2822	492	43	affiliated	affiliated	ADJ
taxlaw-2822	492	44	companies	company	NOUN
taxlaw-2822	492	45	located	locate	VERB
taxlaw-2822	492	46	in	in	ADP
taxlaw-2822	492	47	the	the	DET
taxlaw-2822	492	48	uk	uk	PROPN
taxlaw-2822	492	49	is	be	AUX
taxlaw-2822	492	50	not	not	PART
taxlaw-2822	492	51	allowed	allow	VERB
taxlaw-2822	492	52	and	and	CCONJ
taxlaw-2822	492	53	the	the	DET
taxlaw-2822	492	54	us	us	PROPN
taxlaw-2822	492	55	treatment	treatment	NOUN
taxlaw-2822	492	56	is	be	AUX
taxlaw-2822	492	57	not	not	PART
taxlaw-2822	492	58	interdependently	interdependently	ADV
taxlaw-2822	492	59	linked	link	VERB
taxlaw-2822	492	60	to	to	ADP
taxlaw-2822	492	61	the	the	DET
taxlaw-2822	492	62	uk	uk	PROPN
taxlaw-2822	492	63	treatment	treatment	NOUN
taxlaw-2822	492	64	of	of	ADP
taxlaw-2822	492	65	losses	loss	NOUN
taxlaw-2822	492	66	.	.	PUNCT
taxlaw-2822	493	1	those	those	DET
taxlaw-2822	493	2	profits	profit	NOUN
taxlaw-2822	493	3	and	and	CCONJ
taxlaw-2822	493	4	losses	loss	NOUN
taxlaw-2822	493	5	(	(	PUNCT
taxlaw-2822	493	6	that	that	SCONJ
taxlaw-2822	493	7	for	for	ADP
taxlaw-2822	493	8	the	the	DET
taxlaw-2822	493	9	uk	uk	PROPN
taxlaw-2822	493	10	are	be	AUX
taxlaw-2822	493	11	domestic	domestic	ADJ
taxlaw-2822	493	12	profits	profit	NOUN
taxlaw-2822	493	13	and	and	CCONJ
taxlaw-2822	493	14	losses	loss	NOUN
taxlaw-2822	493	15	)	)	PUNCT
taxlaw-2822	493	16	are	be	AUX
taxlaw-2822	493	17	in	in	ADP
taxlaw-2822	493	18	all	all	DET
taxlaw-2822	493	19	cases	case	NOUN
taxlaw-2822	493	20	not	not	PART
taxlaw-2822	493	21	deducted	deduct	VERB
taxlaw-2822	493	22	from	from	ADP
taxlaw-2822	493	23	the	the	DET
taxlaw-2822	493	24	uk	uk	PROPN
taxlaw-2822	493	25	tax	tax	NOUN
taxlaw-2822	493	26	base	base	NOUN
taxlaw-2822	493	27	.	.	PUNCT
taxlaw-2822	494	1	in	in	ADP
taxlaw-2822	494	2	practice	practice	NOUN
taxlaw-2822	494	3	in	in	ADP
taxlaw-2822	494	4	a	a	DET
taxlaw-2822	494	5	prisoner	prisoner	NOUN
taxlaw-2822	494	6	’s	’s	PART
taxlaw-2822	494	7	dilemma	dilemma	NOUN
taxlaw-2822	494	8	situation	situation	NOUN
taxlaw-2822	494	9	the	the	DET
taxlaw-2822	494	10	dominant	dominant	ADJ
taxlaw-2822	494	11	strategy	strategy	NOUN
taxlaw-2822	494	12	for	for	ADP
taxlaw-2822	494	13	the	the	DET
taxlaw-2822	494	14	us	us	PROPN
taxlaw-2822	494	15	is	be	AUX
taxlaw-2822	494	16	not	not	PART
taxlaw-2822	494	17	to	to	PART
taxlaw-2822	494	18	recognize	recognize	VERB
taxlaw-2822	494	19	the	the	DET
taxlaw-2822	494	20	uk	uk	PROPN
taxlaw-2822	494	21	corporate	corporate	ADJ
taxlaw-2822	494	22	profits	profit	NOUN
taxlaw-2822	494	23	and	and	CCONJ
taxlaw-2822	494	24	losses	loss	NOUN
taxlaw-2822	494	25	regardless	regardless	ADV
taxlaw-2822	494	26	of	of	ADP
taxlaw-2822	494	27	what	what	PRON
taxlaw-2822	494	28	the	the	DET
taxlaw-2822	494	29	uk	uk	PROPN
taxlaw-2822	494	30	does	do	AUX
taxlaw-2822	494	31	.	.	PUNCT
taxlaw-2822	495	1	at	at	ADP
taxlaw-2822	495	2	the	the	DET
taxlaw-2822	495	3	same	same	ADJ
taxlaw-2822	495	4	time	time	NOUN
taxlaw-2822	495	5	,	,	PUNCT
taxlaw-2822	495	6	the	the	DET
taxlaw-2822	495	7	dominant	dominant	ADJ
taxlaw-2822	495	8	strategy	strategy	NOUN
taxlaw-2822	495	9	of	of	ADP
taxlaw-2822	495	10	the	the	DET
taxlaw-2822	495	11	uk	uk	PROPN
taxlaw-2822	495	12	is	be	AUX
taxlaw-2822	495	13	to	to	PART
taxlaw-2822	495	14	prohibit	prohibit	VERB
taxlaw-2822	495	15	the	the	DET
taxlaw-2822	495	16	deduction	deduction	NOUN
taxlaw-2822	495	17	of	of	ADP
taxlaw-2822	495	18	those	those	DET
taxlaw-2822	495	19	profits	profit	NOUN
taxlaw-2822	495	20	and	and	CCONJ
taxlaw-2822	495	21	losses	loss	NOUN
taxlaw-2822	495	22	if	if	SCONJ
taxlaw-2822	495	23	transferred	transfer	VERB
taxlaw-2822	495	24	to	to	ADP
taxlaw-2822	495	25	a	a	DET
taxlaw-2822	495	26	us	us	PROPN
taxlaw-2822	495	27	recipient	recipient	NOUN
taxlaw-2822	495	28	regardless	regardless	ADV
taxlaw-2822	495	29	of	of	ADP
taxlaw-2822	495	30	what	what	PRON
taxlaw-2822	495	31	the	the	DET
taxlaw-2822	495	32	us	us	PROPN
taxlaw-2822	495	33	does	do	AUX
taxlaw-2822	495	34	.	.	PUNCT
taxlaw-2822	496	1	these	these	DET
taxlaw-2822	496	2	two	two	NUM
taxlaw-2822	496	3	unilateral	unilateral	ADJ
taxlaw-2822	496	4	dominant	dominant	ADJ
taxlaw-2822	496	5	strategies	strategy	NOUN
taxlaw-2822	496	6	amount	amount	NOUN
taxlaw-2822	496	7	to	to	ADP
taxlaw-2822	496	8	an	an	DET
taxlaw-2822	496	9	uncooperative	uncooperative	ADJ
taxlaw-2822	496	10	behavior	behavior	NOUN
taxlaw-2822	496	11	of	of	ADP
taxlaw-2822	496	12	both	both	DET
taxlaw-2822	496	13	players	player	NOUN
taxlaw-2822	496	14	:	:	PUNCT
taxlaw-2822	496	15	the	the	DET
taxlaw-2822	496	16	us	us	PROPN
taxlaw-2822	496	17	and	and	CCONJ
taxlaw-2822	496	18	uk	uk	PROPN
taxlaw-2822	496	19	do	do	AUX
taxlaw-2822	496	20	not	not	PART
taxlaw-2822	496	21	exchange	exchange	VERB
taxlaw-2822	496	22	information	information	NOUN
taxlaw-2822	496	23	about	about	ADP
taxlaw-2822	496	24	reciprocal	reciprocal	ADJ
taxlaw-2822	496	25	corporate	corporate	ADJ
taxlaw-2822	496	26	profits	profit	NOUN
taxlaw-2822	496	27	and	and	CCONJ
taxlaw-2822	496	28	losses	loss	NOUN
taxlaw-2822	496	29	and	and	CCONJ
taxlaw-2822	496	30	do	do	AUX
taxlaw-2822	496	31	not	not	PART
taxlaw-2822	496	32	cooperate	cooperate	VERB
taxlaw-2822	496	33	in	in	ADP
taxlaw-2822	496	34	enforcement	enforcement	NOUN
taxlaw-2822	496	35	,	,	PUNCT
taxlaw-2822	496	36	so	so	SCONJ
taxlaw-2822	496	37	there	there	PRON
taxlaw-2822	496	38	might	might	AUX
taxlaw-2822	496	39	be	be	AUX
taxlaw-2822	496	40	cases	case	NOUN
taxlaw-2822	496	41	in	in	ADP
taxlaw-2822	496	42	which	which	PRON
taxlaw-2822	496	43	the	the	DET
taxlaw-2822	496	44	uk	uk	PROPN
taxlaw-2822	496	45	losses	loss	NOUN
taxlaw-2822	496	46	are	be	AUX
taxlaw-2822	496	47	used	use	VERB
taxlaw-2822	496	48	twice	twice	ADV
taxlaw-2822	496	49	(	(	PUNCT
taxlaw-2822	496	50	i.e.	i.e.	X
taxlaw-2822	496	51	are	be	AUX
taxlaw-2822	496	52	consolidated	consolidate	VERB
taxlaw-2822	496	53	in	in	ADP
taxlaw-2822	496	54	the	the	DET
taxlaw-2822	496	55	us	us	PROPN
taxlaw-2822	496	56	and	and	CCONJ
taxlaw-2822	496	57	in	in	ADP
taxlaw-2822	496	58	the	the	DET
taxlaw-2822	496	59	uk	uk	PROPN
taxlaw-2822	496	60	)	)	PUNCT
taxlaw-2822	496	61	or	or	CCONJ
taxlaw-2822	496	62	never	never	ADV
taxlaw-2822	496	63	used	use	VERB
taxlaw-2822	496	64	(	(	PUNCT
taxlaw-2822	496	65	i.e.	i.e.	X
taxlaw-2822	496	66	are	be	AUX
taxlaw-2822	496	67	not	not	PART
taxlaw-2822	496	68	consolidated	consolidate	VERB
taxlaw-2822	496	69	either	either	CCONJ
taxlaw-2822	496	70	in	in	ADP
taxlaw-2822	496	71	the	the	DET
taxlaw-2822	496	72	us	us	PROPN
taxlaw-2822	496	73	or	or	CCONJ
taxlaw-2822	496	74	in	in	ADP
taxlaw-2822	496	75	the	the	DET
taxlaw-2822	496	76	uk	uk	PROPN
taxlaw-2822	496	77	)	)	PUNCT
taxlaw-2822	496	78	.	.	PUNCT
taxlaw-2822	497	1	this	this	PRON
taxlaw-2822	497	2	is	be	AUX
taxlaw-2822	497	3	an	an	DET
taxlaw-2822	497	4	example	example	NOUN
taxlaw-2822	497	5	of	of	ADP
taxlaw-2822	497	6	a	a	DET
taxlaw-2822	497	7	recurrent	recurrent	ADJ
taxlaw-2822	497	8	situation	situation	NOUN
taxlaw-2822	497	9	:	:	PUNCT
taxlaw-2822	497	10	when	when	SCONJ
taxlaw-2822	497	11	the	the	DET
taxlaw-2822	497	12	us	us	PROPN
taxlaw-2822	497	13	interacts	interact	VERB
taxlaw-2822	497	14	with	with	ADP
taxlaw-2822	497	15	unilateral	unilateral	ADJ
taxlaw-2822	497	16	strategies	strategy	NOUN
taxlaw-2822	497	17	of	of	ADP
taxlaw-2822	497	18	other	other	ADJ
taxlaw-2822	497	19	source	source	NOUN
taxlaw-2822	497	20	-	-	NOUN
taxlaw-2822	497	21	countries	country	NOUN
taxlaw-2822	497	22	,	,	PUNCT
taxlaw-2822	497	23	it	it	PRON
taxlaw-2822	497	24	is	be	AUX
taxlaw-2822	497	25	stuck	stick	VERB
taxlaw-2822	497	26	in	in	ADP
taxlaw-2822	497	27	an	an	DET
taxlaw-2822	497	28	uncooperative	uncooperative	ADJ
taxlaw-2822	497	29	outcome	outcome	NOUN
taxlaw-2822	497	30	that	that	PRON
taxlaw-2822	497	31	does	do	AUX
taxlaw-2822	497	32	not	not	PART
taxlaw-2822	497	33	include	include	VERB
taxlaw-2822	497	34	the	the	DET
taxlaw-2822	497	35	exchange	exchange	NOUN
taxlaw-2822	497	36	of	of	ADP
taxlaw-2822	497	37	information	information	NOUN
taxlaw-2822	497	38	on	on	ADP
taxlaw-2822	497	39	corporate	corporate	ADJ
taxlaw-2822	497	40	profits	profit	NOUN
taxlaw-2822	497	41	and	and	CCONJ
taxlaw-2822	497	42	losses	loss	NOUN
taxlaw-2822	497	43	.	.	PUNCT
taxlaw-2822	498	1	however	however	ADV
taxlaw-2822	498	2	,	,	PUNCT
taxlaw-2822	498	3	in	in	ADP
taxlaw-2822	498	4	some	some	DET
taxlaw-2822	498	5	cases	case	NOUN
taxlaw-2822	498	6	the	the	DET
taxlaw-2822	498	7	us	us	PROPN
taxlaw-2822	498	8	system	system	NOUN
taxlaw-2822	498	9	unilaterally	unilaterally	ADV
taxlaw-2822	498	10	allows	allow	VERB
taxlaw-2822	498	11	a	a	DET
taxlaw-2822	498	12	certain	certain	ADJ
taxlaw-2822	498	13	amount	amount	NOUN
taxlaw-2822	498	14	of	of	ADP
taxlaw-2822	498	15	consolidation	consolidation	NOUN
taxlaw-2822	498	16	of	of	ADP
taxlaw-2822	498	17	foreign	foreign	ADJ
taxlaw-2822	498	18	corporate	corporate	ADJ
taxlaw-2822	498	19	profits	profit	NOUN
taxlaw-2822	498	20	and	and	CCONJ
taxlaw-2822	498	21	losses	loss	NOUN
taxlaw-2822	498	22	by	by	ADP
taxlaw-2822	498	23	adopting	adopt	VERB
taxlaw-2822	498	24	a	a	DET
taxlaw-2822	498	25	variation	variation	NOUN
taxlaw-2822	498	26	to	to	ADP
taxlaw-2822	498	27	a	a	DET
taxlaw-2822	498	28	worldwide	worldwide	ADJ
taxlaw-2822	498	29	consolidation	consolidation	NOUN
taxlaw-2822	498	30	approach	approach	NOUN
taxlaw-2822	498	31	referred	refer	VERB
taxlaw-2822	498	32	to	to	ADP
taxlaw-2822	498	33	as	as	ADP
taxlaw-2822	498	34	international	international	ADJ
taxlaw-2822	498	35	tax	tax	NOUN
taxlaw-2822	498	36	consolidation82	consolidation82	NOUN
taxlaw-2822	498	37	.	.	PUNCT
taxlaw-2822	499	1	first	first	ADV
taxlaw-2822	499	2	,	,	PUNCT
taxlaw-2822	499	3	the	the	DET
taxlaw-2822	499	4	us	we	PRON
taxlaw-2822	499	5	essentially	essentially	ADV
taxlaw-2822	499	6	adopts	adopt	VERB
taxlaw-2822	499	7	the	the	DET
taxlaw-2822	499	8	consolidation	consolidation	NOUN
taxlaw-2822	499	9	approach	approach	NOUN
taxlaw-2822	499	10	for	for	ADP
taxlaw-2822	499	11	the	the	DET
taxlaw-2822	499	12	profits	profit	NOUN
taxlaw-2822	499	13	of	of	ADP
taxlaw-2822	499	14	branches	branch	NOUN
taxlaw-2822	499	15	,	,	PUNCT
taxlaw-2822	499	16	as	as	SCONJ
taxlaw-2822	499	17	it	it	PRON
taxlaw-2822	499	18	purports	purport	VERB
taxlaw-2822	499	19	to	to	PART
taxlaw-2822	499	20	tax	tax	VERB
taxlaw-2822	499	21	foreign	foreign	ADJ
taxlaw-2822	499	22	-	-	PUNCT
taxlaw-2822	499	23	source	source	NOUN
taxlaw-2822	499	24	business	business	NOUN
taxlaw-2822	499	25	income	income	NOUN
taxlaw-2822	499	26	at	at	ADP
taxlaw-2822	499	27	the	the	DET
taxlaw-2822	499	28	same	same	ADJ
taxlaw-2822	499	29	rates	rate	NOUN
taxlaw-2822	499	30	that	that	PRON
taxlaw-2822	499	31	apply	apply	VERB
taxlaw-2822	499	32	to	to	ADP
taxlaw-2822	499	33	us	us	PROPN
taxlaw-2822	499	34	-	-	PUNCT
taxlaw-2822	499	35	source	source	NOUN
taxlaw-2822	499	36	79	79	NUM
taxlaw-2822	499	37	the	the	DET
taxlaw-2822	499	38	accumulated	accumulate	VERB
taxlaw-2822	499	39	earnings	earning	NOUN
taxlaw-2822	499	40	of	of	ADP
taxlaw-2822	499	41	foreign	foreign	ADJ
taxlaw-2822	499	42	subsidiaries	subsidiary	NOUN
taxlaw-2822	499	43	of	of	ADP
taxlaw-2822	499	44	u.s	u.s	PROPN
taxlaw-2822	499	45	.	.	PROPN
taxlaw-2822	499	46	resident	resident	ADJ
taxlaw-2822	499	47	parent	parent	NOUN
taxlaw-2822	499	48	companies	company	NOUN
taxlaw-2822	499	49	totaled	total	VERB
taxlaw-2822	499	50	roughly	roughly	ADV
taxlaw-2822	499	51	$	$	SYM
taxlaw-2822	499	52	1	1	NUM
taxlaw-2822	499	53	trillion	trillion	NUM
taxlaw-2822	499	54	in	in	ADP
taxlaw-2822	499	55	2008	2008	NUM
taxlaw-2822	499	56	and	and	CCONJ
taxlaw-2822	499	57	today	today	NOUN
taxlaw-2822	499	58	total	total	VERB
taxlaw-2822	499	59	approximately	approximately	ADV
taxlaw-2822	499	60	$	$	SYM
taxlaw-2822	499	61	1.4	1.4	NUM
taxlaw-2822	499	62	trillion	trillion	NUM
taxlaw-2822	499	63	,	,	PUNCT
taxlaw-2822	499	64	after	after	ADP
taxlaw-2822	499	65	net	net	ADJ
taxlaw-2822	499	66	extraordinary	extraordinary	ADJ
taxlaw-2822	499	67	dividends	dividend	NOUN
taxlaw-2822	499	68	in	in	ADP
taxlaw-2822	499	69	2005	2005	NUM
taxlaw-2822	499	70	of	of	ADP
taxlaw-2822	499	71	about	about	ADV
taxlaw-2822	499	72	$	$	SYM
taxlaw-2822	499	73	312	312	NUM
taxlaw-2822	499	74	billion	billion	NUM
taxlaw-2822	499	75	in	in	ADP
taxlaw-2822	499	76	response	response	NOUN
taxlaw-2822	499	77	to	to	ADP
taxlaw-2822	499	78	the	the	DET
taxlaw-2822	499	79	one	one	NUM
taxlaw-2822	499	80	-	-	PUNCT
taxlaw-2822	499	81	year	year	NOUN
taxlaw-2822	499	82	repatriation	repatriation	NOUN
taxlaw-2822	499	83	tax	tax	NOUN
taxlaw-2822	499	84	holiday	holiday	NOUN
taxlaw-2822	499	85	offered	offer	VERB
taxlaw-2822	499	86	by	by	ADP
taxlaw-2822	499	87	internal	internal	ADJ
taxlaw-2822	499	88	revenue	revenue	NOUN
taxlaw-2822	499	89	code	code	NOUN
taxlaw-2822	499	90	section	section	NOUN
taxlaw-2822	499	91	965	965	NUM
taxlaw-2822	499	92	.	.	PUNCT
taxlaw-2822	500	1	see	see	VERB
taxlaw-2822	500	2	economic	economic	ADJ
taxlaw-2822	500	3	recovery	recovery	NOUN
taxlaw-2822	500	4	advisory	advisory	PROPN
taxlaw-2822	500	5	board	board	NOUN
taxlaw-2822	500	6	,	,	PUNCT
taxlaw-2822	500	7	the	the	DET
taxlaw-2822	500	8	report	report	NOUN
taxlaw-2822	500	9	on	on	ADP
taxlaw-2822	500	10	tax	tax	NOUN
taxlaw-2822	500	11	reform	reform	NOUN
taxlaw-2822	500	12	options	option	NOUN
taxlaw-2822	500	13	82	82	NUM
taxlaw-2822	500	14	,	,	PUNCT
taxlaw-2822	500	15	available	available	ADJ
taxlaw-2822	500	16	at	at	ADP
taxlaw-2822	500	17	www.whitehouse.gov/sites/default/files/microsites/perab_tax_reform_report	www.whitehouse.gov/sites/default/files/microsites/perab_tax_reform_report	NOUN
taxlaw-2822	500	18	.	.	PUNCT
taxlaw-2822	501	1	80	80	NUM
taxlaw-2822	501	2	see	see	VERB
taxlaw-2822	501	3	a.	a.	PROPN
taxlaw-2822	501	4	desai	desai	PROPN
taxlaw-2822	501	5	&	&	CCONJ
taxlaw-2822	501	6	james	james	PROPN
taxlaw-2822	501	7	r.	r.	PROPN
taxlaw-2822	501	8	hines	hines	PROPN
taxlaw-2822	501	9	jr	jr	PROPN
taxlaw-2822	501	10	.	.	PROPN
taxlaw-2822	501	11	,	,	PUNCT
taxlaw-2822	501	12	old	old	ADJ
taxlaw-2822	501	13	rules	rule	NOUN
taxlaw-2822	501	14	and	and	CCONJ
taxlaw-2822	501	15	new	new	ADJ
taxlaw-2822	501	16	realities	reality	NOUN
taxlaw-2822	501	17	:	:	PUNCT
taxlaw-2822	501	18	corporate	corporate	ADJ
taxlaw-2822	501	19	tax	tax	NOUN
taxlaw-2822	501	20	policy	policy	NOUN
taxlaw-2822	501	21	in	in	ADP
taxlaw-2822	501	22	a	a	DET
taxlaw-2822	501	23	global	global	ADJ
taxlaw-2822	501	24	setting	setting	NOUN
taxlaw-2822	501	25	,	,	PUNCT
taxlaw-2822	501	26	57	57	NUM
taxlaw-2822	501	27	nat'l	nat'l	NOUN
taxlaw-2822	501	28	tax	tax	NOUN
taxlaw-2822	501	29	.	.	PUNCT
taxlaw-2822	502	1	j.	j.	PROPN
taxlaw-2822	502	2	937	937	NUM
taxlaw-2822	502	3	(	(	PUNCT
taxlaw-2822	502	4	2004	2004	NUM
taxlaw-2822	502	5	)	)	PUNCT
taxlaw-2822	502	6	;	;	PUNCT
taxlaw-2822	502	7	harry	harry	PROPN
taxlaw-2822	502	8	grubert	grubert	PROPN
taxlaw-2822	502	9	,	,	PUNCT
taxlaw-2822	502	10	comment	comment	NOUN
taxlaw-2822	502	11	on	on	ADP
taxlaw-2822	502	12	desai	desai	PROPN
taxlaw-2822	502	13	and	and	CCONJ
taxlaw-2822	502	14	hines	hine	NOUN
taxlaw-2822	502	15	,	,	PUNCT
taxlaw-2822	502	16	“	"	PUNCT
taxlaw-2822	502	17	old	old	ADJ
taxlaw-2822	502	18	rules	rule	NOUN
taxlaw-2822	502	19	and	and	CCONJ
taxlaw-2822	502	20	new	new	ADJ
taxlaw-2822	502	21	realities	reality	NOUN
taxlaw-2822	502	22	:	:	PUNCT
taxlaw-2822	502	23	corporate	corporate	ADJ
taxlaw-2822	502	24	tax	tax	NOUN
taxlaw-2822	502	25	policy	policy	NOUN
taxlaw-2822	502	26	in	in	ADP
taxlaw-2822	502	27	a	a	DET
taxlaw-2822	502	28	global	global	ADJ
taxlaw-2822	502	29	setting	setting	NOUN
taxlaw-2822	502	30	”	"	PUNCT
taxlaw-2822	502	31	,	,	PUNCT
taxlaw-2822	502	32	58	58	NUM
taxlaw-2822	502	33	nat'l	nat'l	PROPN
taxlaw-2822	502	34	tax	tax	NOUN
taxlaw-2822	502	35	.	.	PUNCT
taxlaw-2822	503	1	j.	j.	PROPN
taxlaw-2822	503	2	263	263	NUM
taxlaw-2822	503	3	(	(	PUNCT
taxlaw-2822	503	4	2005	2005	NUM
taxlaw-2822	503	5	)	)	PUNCT
taxlaw-2822	503	6	;	;	PUNCT
taxlaw-2822	503	7	mihir	mihir	PROPN
taxlaw-2822	503	8	a.	a.	PROPN
taxlaw-2822	503	9	desai	desai	PROPN
taxlaw-2822	503	10	&	&	CCONJ
taxlaw-2822	503	11	james	james	PROPN
taxlaw-2822	503	12	r.	r.	PROPN
taxlaw-2822	503	13	hines	hines	PROPN
taxlaw-2822	503	14	,	,	PUNCT
taxlaw-2822	503	15	jr	jr	PROPN
taxlaw-2822	503	16	.	.	PROPN
taxlaw-2822	503	17	,	,	PUNCT
taxlaw-2822	503	18	reply	reply	VERB
taxlaw-2822	503	19	to	to	ADP
taxlaw-2822	503	20	grubert	grubert	NOUN
taxlaw-2822	503	21	,	,	PUNCT
taxlaw-2822	503	22	58	58	NUM
taxlaw-2822	503	23	nat'l	nat'l	PROPN
taxlaw-2822	503	24	tax	tax	NOUN
taxlaw-2822	503	25	.	.	PUNCT
taxlaw-2822	504	1	j.	j.	PROPN
taxlaw-2822	504	2	275	275	NUM
taxlaw-2822	504	3	(	(	PUNCT
taxlaw-2822	504	4	2005	2005	NUM
taxlaw-2822	504	5	)	)	PUNCT
taxlaw-2822	504	6	.	.	PUNCT
taxlaw-2822	505	1	81	81	NUM
taxlaw-2822	505	2	lisa	lisa	PROPN
taxlaw-2822	505	3	bryant	bryant	PROPN
taxlaw-2822	505	4	-	-	PUNCT
taxlaw-2822	505	5	kutcher	kutcher	PROPN
taxlaw-2822	505	6	,	,	PUNCT
taxlaw-2822	505	7	lisa	lisa	PROPN
taxlaw-2822	505	8	eiler	eiler	PROPN
taxlaw-2822	505	9	&	&	CCONJ
taxlaw-2822	505	10	david	david	PROPN
taxlaw-2822	505	11	a.	a.	PROPN
taxlaw-2822	505	12	guenther	guenther	PROPN
taxlaw-2822	505	13	,	,	PUNCT
taxlaw-2822	505	14	taxes	taxis	NOUN
taxlaw-2822	505	15	and	and	CCONJ
taxlaw-2822	505	16	financial	financial	ADJ
taxlaw-2822	505	17	assets	asset	NOUN
taxlaw-2822	505	18	:	:	PUNCT
taxlaw-2822	505	19	valuing	value	VERB
taxlaw-2822	505	20	permanently	permanently	ADV
taxlaw-2822	505	21	reinvested	reinveste	VERB
taxlaw-2822	505	22	foreign	foreign	ADJ
taxlaw-2822	505	23	earnings	earning	NOUN
taxlaw-2822	505	24	,	,	PUNCT
taxlaw-2822	505	25	56	56	NUM
taxlaw-2822	505	26	nat'l	nat'l	NOUN
taxlaw-2822	505	27	tax	tax	NOUN
taxlaw-2822	505	28	.	.	PUNCT
taxlaw-2822	506	1	j.	j.	PROPN
taxlaw-2822	506	2	699	699	NUM
taxlaw-2822	506	3	,	,	PUNCT
taxlaw-2822	506	4	702‒03	702‒03	NOUN
taxlaw-2822	506	5	(	(	PUNCT
taxlaw-2822	506	6	2008	2008	NUM
taxlaw-2822	506	7	)	)	PUNCT
taxlaw-2822	506	8	;	;	PUNCT
taxlaw-2822	506	9	edward	edward	PROPN
taxlaw-2822	506	10	d.	d.	PROPN
taxlaw-2822	506	11	kleinbard	kleinbard	PROPN
taxlaw-2822	506	12	,	,	PUNCT
taxlaw-2822	506	13	stateless	stateless	NOUN
taxlaw-2822	506	14	income	income	NOUN
taxlaw-2822	506	15	,	,	PUNCT
taxlaw-2822	506	16	supra	supra	PROPN
taxlaw-2822	506	17	note	note	NOUN
taxlaw-2822	506	18	1	1	NUM
taxlaw-2822	506	19	at	at	ADP
taxlaw-2822	506	20	767	767	NUM
taxlaw-2822	506	21	.	.	PUNCT
taxlaw-2822	507	1	82	82	NUM
taxlaw-2822	507	2	see	see	VERB
taxlaw-2822	507	3	supra	supra	PROPN
taxlaw-2822	507	4	section	section	PROPN
taxlaw-2822	507	5	2	2	NUM
taxlaw-2822	507	6	.	.	NUM
taxlaw-2822	507	7	2014	2014	NUM
taxlaw-2822	507	8	]	]	PUNCT
taxlaw-2822	507	9	the	the	DET
taxlaw-2822	507	10	use	use	NOUN
taxlaw-2822	507	11	of	of	ADP
taxlaw-2822	507	12	cross	cross	ADJ
taxlaw-2822	507	13	-	-	ADJ
taxlaw-2822	507	14	border	border	ADJ
taxlaw-2822	507	15	corporate	corporate	ADJ
taxlaw-2822	507	16	profits	profit	NOUN
taxlaw-2822	507	17	and	and	CCONJ
taxlaw-2822	507	18	losses	loss	NOUN
taxlaw-2822	507	19	163	163	NUM
taxlaw-2822	507	20	business	business	NOUN
taxlaw-2822	507	21	income	income	NOUN
taxlaw-2822	507	22	.	.	PUNCT
taxlaw-2822	508	1	this	this	PRON
taxlaw-2822	508	2	suggests	suggest	VERB
taxlaw-2822	508	3	that	that	SCONJ
taxlaw-2822	508	4	foreign	foreign	ADJ
taxlaw-2822	508	5	-	-	PUNCT
taxlaw-2822	508	6	source	source	NOUN
taxlaw-2822	508	7	losses	loss	NOUN
taxlaw-2822	508	8	should	should	AUX
taxlaw-2822	508	9	be	be	AUX
taxlaw-2822	508	10	deductible	deductible	ADJ
taxlaw-2822	508	11	against	against	ADP
taxlaw-2822	508	12	us	us	PROPN
taxlaw-2822	508	13	-	-	PUNCT
taxlaw-2822	508	14	source	source	NOUN
taxlaw-2822	508	15	corporate	corporate	ADJ
taxlaw-2822	508	16	profits	profit	NOUN
taxlaw-2822	508	17	.	.	PUNCT
taxlaw-2822	509	1	so	so	ADV
taxlaw-2822	509	2	when	when	SCONJ
taxlaw-2822	509	3	the	the	DET
taxlaw-2822	509	4	so	so	ADV
taxlaw-2822	509	5	called	call	VERB
taxlaw-2822	509	6	"	"	PUNCT
taxlaw-2822	509	7	branch	branch	NOUN
taxlaw-2822	509	8	loss	loss	NOUN
taxlaw-2822	509	9	recapture	recapture	NOUN
taxlaw-2822	509	10	rules	rule	NOUN
taxlaw-2822	509	11	"	"	PUNCT
taxlaw-2822	509	12	do	do	AUX
taxlaw-2822	509	13	not	not	PART
taxlaw-2822	509	14	apply	apply	VERB
taxlaw-2822	509	15	,	,	PUNCT
taxlaw-2822	509	16	us	us	PROPN
taxlaw-2822	509	17	taxpayers	taxpayer	NOUN
taxlaw-2822	509	18	are	be	AUX
taxlaw-2822	509	19	encouraged	encourage	VERB
taxlaw-2822	509	20	to	to	PART
taxlaw-2822	509	21	concentrate	concentrate	VERB
taxlaw-2822	509	22	loss	loss	NOUN
taxlaw-2822	509	23	-	-	PUNCT
taxlaw-2822	509	24	generating	generate	VERB
taxlaw-2822	509	25	activities	activity	NOUN
taxlaw-2822	509	26	in	in	ADP
taxlaw-2822	509	27	foreign	foreign	ADJ
taxlaw-2822	509	28	pes	pe	NOUN
taxlaw-2822	509	29	,	,	PUNCT
taxlaw-2822	509	30	as	as	SCONJ
taxlaw-2822	509	31	the	the	DET
taxlaw-2822	509	32	losses	loss	NOUN
taxlaw-2822	509	33	are	be	AUX
taxlaw-2822	509	34	passed	pass	VERB
taxlaw-2822	509	35	through	through	ADP
taxlaw-2822	509	36	directly	directly	ADV
taxlaw-2822	509	37	to	to	ADP
taxlaw-2822	509	38	the	the	DET
taxlaw-2822	509	39	us	us	PROPN
taxlaw-2822	509	40	.	.	PUNCT
taxlaw-2822	510	1	once	once	SCONJ
taxlaw-2822	510	2	foreign	foreign	ADJ
taxlaw-2822	510	3	activities	activity	NOUN
taxlaw-2822	510	4	become	become	VERB
taxlaw-2822	510	5	profitable	profitable	ADJ
taxlaw-2822	510	6	,	,	PUNCT
taxlaw-2822	510	7	us	us	PROPN
taxlaw-2822	510	8	taxpayers	taxpayer	NOUN
taxlaw-2822	510	9	are	be	AUX
taxlaw-2822	510	10	encouraged	encourage	VERB
taxlaw-2822	510	11	to	to	PART
taxlaw-2822	510	12	transfer	transfer	VERB
taxlaw-2822	510	13	those	those	DET
taxlaw-2822	510	14	activities	activity	NOUN
taxlaw-2822	510	15	to	to	ADP
taxlaw-2822	510	16	controlled	control	VERB
taxlaw-2822	510	17	foreign	foreign	ADJ
taxlaw-2822	510	18	corporations	corporation	NOUN
taxlaw-2822	510	19	,	,	PUNCT
taxlaw-2822	510	20	in	in	ADP
taxlaw-2822	510	21	order	order	NOUN
taxlaw-2822	510	22	to	to	PART
taxlaw-2822	510	23	defer	defer	VERB
taxlaw-2822	510	24	us	we	PRON
taxlaw-2822	510	25	tax	tax	NOUN
taxlaw-2822	510	26	on	on	ADP
taxlaw-2822	510	27	the	the	DET
taxlaw-2822	510	28	foreign	foreign	ADJ
taxlaw-2822	510	29	-	-	PUNCT
taxlaw-2822	510	30	source	source	NOUN
taxlaw-2822	510	31	income.83	income.83	ADJ
taxlaw-2822	510	32	second	second	ADJ
taxlaw-2822	510	33	,	,	PUNCT
taxlaw-2822	510	34	foreign	foreign	ADJ
taxlaw-2822	510	35	corporate	corporate	ADJ
taxlaw-2822	510	36	losses	loss	NOUN
taxlaw-2822	510	37	and	and	CCONJ
taxlaw-2822	510	38	other	other	ADJ
taxlaw-2822	510	39	deductions	deduction	NOUN
taxlaw-2822	510	40	may	may	AUX
taxlaw-2822	510	41	be	be	AUX
taxlaw-2822	510	42	transferred	transfer	VERB
taxlaw-2822	510	43	to	to	ADP
taxlaw-2822	510	44	the	the	DET
taxlaw-2822	510	45	us	us	PROPN
taxlaw-2822	510	46	domestic	domestic	ADJ
taxlaw-2822	510	47	tax	tax	NOUN
taxlaw-2822	510	48	jurisdiction	jurisdiction	NOUN
taxlaw-2822	510	49	by	by	ADP
taxlaw-2822	510	50	multinational	multinational	ADJ
taxlaw-2822	510	51	firms	firm	NOUN
taxlaw-2822	510	52	that	that	PRON
taxlaw-2822	510	53	thereby	thereby	ADV
taxlaw-2822	510	54	capture	capture	VERB
taxlaw-2822	510	55	"	"	PUNCT
taxlaw-2822	510	56	tax	tax	NOUN
taxlaw-2822	510	57	rents	rent	NOUN
taxlaw-2822	510	58	.	.	PUNCT
taxlaw-2822	511	1	"84	"84	PUNCT
taxlaw-2822	512	1	the	the	DET
taxlaw-2822	512	2	result	result	NOUN
taxlaw-2822	512	3	is	be	AUX
taxlaw-2822	512	4	that	that	SCONJ
taxlaw-2822	512	5	the	the	DET
taxlaw-2822	512	6	system	system	NOUN
taxlaw-2822	512	7	morphs	morph	VERB
taxlaw-2822	512	8	into	into	ADP
taxlaw-2822	512	9	a	a	DET
taxlaw-2822	512	10	territorial	territorial	ADJ
taxlaw-2822	512	11	system	system	NOUN
taxlaw-2822	512	12	as	as	SCONJ
taxlaw-2822	512	13	the	the	DET
taxlaw-2822	512	14	deferral	deferral	NOUN
taxlaw-2822	512	15	becomes	become	VERB
taxlaw-2822	512	16	a	a	DET
taxlaw-2822	512	17	final	final	ADJ
taxlaw-2822	512	18	exemption	exemption	NOUN
taxlaw-2822	512	19	that	that	PRON
taxlaw-2822	512	20	incentivizes	incentivize	VERB
taxlaw-2822	512	21	companies	company	NOUN
taxlaw-2822	512	22	to	to	PART
taxlaw-2822	512	23	refrain	refrain	VERB
taxlaw-2822	512	24	from	from	ADP
taxlaw-2822	512	25	distributing	distribute	VERB
taxlaw-2822	512	26	dividends	dividend	NOUN
taxlaw-2822	512	27	back	back	ADV
taxlaw-2822	512	28	to	to	ADP
taxlaw-2822	512	29	the	the	DET
taxlaw-2822	512	30	us	we	PRON
taxlaw-2822	512	31	and	and	CCONJ
taxlaw-2822	512	32	allows	allow	VERB
taxlaw-2822	512	33	the	the	DET
taxlaw-2822	512	34	use	use	NOUN
taxlaw-2822	512	35	of	of	ADP
taxlaw-2822	512	36	foreign	foreign	ADJ
taxlaw-2822	512	37	corporate	corporate	ADJ
taxlaw-2822	512	38	losses	loss	NOUN
taxlaw-2822	512	39	through	through	ADP
taxlaw-2822	512	40	purposeful	purposeful	ADJ
taxlaw-2822	512	41	tax	tax	NOUN
taxlaw-2822	512	42	planning.85	planning.85	NOUN
taxlaw-2822	512	43	there	there	PRON
taxlaw-2822	512	44	are	be	VERB
taxlaw-2822	512	45	different	different	ADJ
taxlaw-2822	512	46	ways	way	NOUN
taxlaw-2822	512	47	in	in	ADP
taxlaw-2822	512	48	which	which	PRON
taxlaw-2822	512	49	these	these	DET
taxlaw-2822	512	50	tax	tax	NOUN
taxlaw-2822	512	51	rents	rent	NOUN
taxlaw-2822	512	52	are	be	AUX
taxlaw-2822	512	53	achieved	achieve	VERB
taxlaw-2822	512	54	.	.	PUNCT
taxlaw-2822	513	1	for	for	ADP
taxlaw-2822	513	2	example	example	NOUN
taxlaw-2822	513	3	,	,	PUNCT
taxlaw-2822	513	4	interest	interest	NOUN
taxlaw-2822	513	5	expenses	expense	NOUN
taxlaw-2822	513	6	attributable	attributable	ADJ
taxlaw-2822	513	7	to	to	ADP
taxlaw-2822	513	8	a	a	DET
taxlaw-2822	513	9	foreign	foreign	ADJ
taxlaw-2822	513	10	subsidiary	subsidiary	NOUN
taxlaw-2822	513	11	are	be	AUX
taxlaw-2822	513	12	deducted	deduct	VERB
taxlaw-2822	513	13	both	both	CCONJ
taxlaw-2822	513	14	in	in	ADP
taxlaw-2822	513	15	the	the	DET
taxlaw-2822	513	16	country	country	NOUN
taxlaw-2822	513	17	of	of	ADP
taxlaw-2822	513	18	the	the	DET
taxlaw-2822	513	19	subsidiary	subsidiary	NOUN
taxlaw-2822	513	20	and	and	CCONJ
taxlaw-2822	513	21	in	in	ADP
taxlaw-2822	513	22	the	the	DET
taxlaw-2822	513	23	us	us	PROPN
taxlaw-2822	513	24	(	(	PUNCT
taxlaw-2822	513	25	country	country	NOUN
taxlaw-2822	513	26	of	of	ADP
taxlaw-2822	513	27	residence	residence	NOUN
taxlaw-2822	513	28	of	of	ADP
taxlaw-2822	513	29	the	the	DET
taxlaw-2822	513	30	company	company	NOUN
taxlaw-2822	513	31	)	)	PUNCT
taxlaw-2822	513	32	by	by	ADP
taxlaw-2822	513	33	applying	apply	VERB
taxlaw-2822	513	34	the	the	DET
taxlaw-2822	513	35	"	"	PUNCT
taxlaw-2822	513	36	check	check	VERB
taxlaw-2822	513	37	-	-	PUNCT
taxlaw-2822	513	38	the	the	DET
taxlaw-2822	513	39	-	-	PUNCT
taxlaw-2822	513	40	box	box	NOUN
taxlaw-2822	513	41	"	"	PUNCT
taxlaw-2822	513	42	rules.86	rules.86	NOUN
taxlaw-2822	513	43	according	accord	VERB
taxlaw-2822	513	44	to	to	ADP
taxlaw-2822	513	45	those	those	DET
taxlaw-2822	513	46	rules	rule	NOUN
taxlaw-2822	513	47	,	,	PUNCT
taxlaw-2822	513	48	an	an	DET
taxlaw-2822	513	49	eligible	eligible	ADJ
taxlaw-2822	513	50	person	person	NOUN
taxlaw-2822	513	51	that	that	PRON
taxlaw-2822	513	52	has	have	VERB
taxlaw-2822	513	53	but	but	CCONJ
taxlaw-2822	513	54	one	one	NUM
taxlaw-2822	513	55	owner	owner	NOUN
taxlaw-2822	513	56	,	,	PUNCT
taxlaw-2822	513	57	and	and	CCONJ
taxlaw-2822	513	58	which	which	PRON
taxlaw-2822	513	59	elects	elect	VERB
taxlaw-2822	513	60	pass	pass	VERB
taxlaw-2822	513	61	-	-	PUNCT
taxlaw-2822	513	62	through	through	ADP
taxlaw-2822	513	63	treatment	treatment	NOUN
taxlaw-2822	513	64	,	,	PUNCT
taxlaw-2822	513	65	is	be	AUX
taxlaw-2822	513	66	disregarded	disregard	VERB
taxlaw-2822	513	67	as	as	ADP
taxlaw-2822	513	68	a	a	DET
taxlaw-2822	513	69	separate	separate	ADJ
taxlaw-2822	513	70	entity	entity	NOUN
taxlaw-2822	513	71	for	for	ADP
taxlaw-2822	513	72	us	we	PRON
taxlaw-2822	513	73	federal	federal	ADJ
taxlaw-2822	513	74	tax	tax	NOUN
taxlaw-2822	513	75	purposes	purpose	NOUN
taxlaw-2822	513	76	.	.	PUNCT
taxlaw-2822	514	1	its	its	PRON
taxlaw-2822	514	2	activities	activity	NOUN
taxlaw-2822	514	3	are	be	AUX
taxlaw-2822	514	4	treated	treat	VERB
taxlaw-2822	514	5	as	as	ADP
taxlaw-2822	514	6	a	a	DET
taxlaw-2822	514	7	sole	sole	ADJ
taxlaw-2822	514	8	proprietorship	proprietorship	NOUN
taxlaw-2822	514	9	,	,	PUNCT
taxlaw-2822	514	10	branch	branch	NOUN
taxlaw-2822	514	11	,	,	PUNCT
taxlaw-2822	514	12	or	or	CCONJ
taxlaw-2822	514	13	division	division	NOUN
taxlaw-2822	514	14	of	of	ADP
taxlaw-2822	514	15	its	its	PRON
taxlaw-2822	514	16	owner.87	owner.87	NOUN
taxlaw-2822	514	17	as	as	ADP
taxlaw-2822	514	18	a	a	DET
taxlaw-2822	514	19	result	result	NOUN
taxlaw-2822	514	20	,	,	PUNCT
taxlaw-2822	514	21	us	us	PROPN
taxlaw-2822	514	22	firms	firm	NOUN
taxlaw-2822	514	23	are	be	AUX
taxlaw-2822	514	24	allowed	allow	VERB
taxlaw-2822	514	25	to	to	PART
taxlaw-2822	514	26	bypass	bypass	VERB
taxlaw-2822	514	27	subpart	subpart	NOUN
taxlaw-2822	514	28	f	f	PROPN
taxlaw-2822	514	29	rules	rule	NOUN
taxlaw-2822	514	30	by	by	ADP
taxlaw-2822	514	31	electing	elect	VERB
taxlaw-2822	514	32	,	,	PUNCT
taxlaw-2822	514	33	solely	solely	ADV
taxlaw-2822	514	34	for	for	ADP
taxlaw-2822	514	35	us	us	PROPN
taxlaw-2822	514	36	tax	tax	NOUN
taxlaw-2822	514	37	purposes	purpose	NOUN
taxlaw-2822	514	38	,	,	PUNCT
taxlaw-2822	514	39	to	to	PART
taxlaw-2822	514	40	treat	treat	VERB
taxlaw-2822	514	41	a	a	DET
taxlaw-2822	514	42	foreign	foreign	ADJ
taxlaw-2822	514	43	corporate	corporate	ADJ
taxlaw-2822	514	44	subsidiary	subsidiary	NOUN
taxlaw-2822	514	45	as	as	ADP
taxlaw-2822	514	46	a	a	DET
taxlaw-2822	514	47	tax	tax	NOUN
taxlaw-2822	514	48	-	-	PUNCT
taxlaw-2822	514	49	transparent	transparent	ADJ
taxlaw-2822	514	50	vehicle	vehicle	NOUN
taxlaw-2822	514	51	,	,	PUNCT
taxlaw-2822	514	52	rather	rather	ADV
taxlaw-2822	514	53	than	than	ADP
taxlaw-2822	514	54	a	a	DET
taxlaw-2822	514	55	separate	separate	ADJ
taxlaw-2822	514	56	taxable	taxable	ADJ
taxlaw-2822	514	57	person	person	NOUN
taxlaw-2822	514	58	to	to	PART
taxlaw-2822	514	59	which	which	PRON
taxlaw-2822	514	60	the	the	DET
taxlaw-2822	514	61	rules	rule	NOUN
taxlaw-2822	514	62	of	of	ADP
taxlaw-2822	514	63	subpart	subpart	NOUN
taxlaw-2822	514	64	f	f	PROPN
taxlaw-2822	514	65	might	might	AUX
taxlaw-2822	514	66	apply.88	apply.88	NOUN
taxlaw-2822	514	67	in	in	ADP
taxlaw-2822	514	68	practice	practice	NOUN
taxlaw-2822	514	69	,	,	PUNCT
taxlaw-2822	514	70	check	check	NOUN
taxlaw-2822	514	71	-	-	PUNCT
taxlaw-2822	514	72	the	the	DET
taxlaw-2822	514	73	-	-	PUNCT
taxlaw-2822	514	74	box	box	NOUN
taxlaw-2822	514	75	rules	rule	NOUN
taxlaw-2822	514	76	allow	allow	VERB
taxlaw-2822	514	77	attribution	attribution	NOUN
taxlaw-2822	514	78	of	of	ADP
taxlaw-2822	514	79	foreign	foreign	ADJ
taxlaw-2822	514	80	corporate	corporate	ADJ
taxlaw-2822	514	81	profits	profit	NOUN
taxlaw-2822	514	82	or	or	CCONJ
taxlaw-2822	514	83	losses	loss	NOUN
taxlaw-2822	514	84	by	by	ADP
taxlaw-2822	514	85	electing	elect	VERB
taxlaw-2822	514	86	transparency	transparency	NOUN
taxlaw-2822	514	87	of	of	ADP
taxlaw-2822	514	88	foreign	foreign	ADJ
taxlaw-2822	514	89	vehicles	vehicle	NOUN
taxlaw-2822	514	90	.	.	PUNCT
taxlaw-2822	515	1	in	in	ADP
taxlaw-2822	515	2	such	such	ADJ
taxlaw-2822	515	3	schemes	scheme	NOUN
taxlaw-2822	515	4	,	,	PUNCT
taxlaw-2822	515	5	losses	loss	NOUN
taxlaw-2822	515	6	attributable	attributable	ADJ
taxlaw-2822	515	7	to	to	ADP
taxlaw-2822	515	8	a	a	DET
taxlaw-2822	515	9	foreign	foreign	ADJ
taxlaw-2822	515	10	transparent	transparent	ADJ
taxlaw-2822	515	11	vehicle	vehicle	NOUN
taxlaw-2822	515	12	are	be	AUX
taxlaw-2822	515	13	available	available	ADJ
taxlaw-2822	515	14	to	to	PART
taxlaw-2822	515	15	offset	offset	VERB
taxlaw-2822	515	16	income	income	NOUN
taxlaw-2822	515	17	of	of	ADP
taxlaw-2822	515	18	the	the	DET
taxlaw-2822	515	19	parent	parent	NOUN
taxlaw-2822	515	20	company	company	NOUN
taxlaw-2822	515	21	,	,	PUNCT
taxlaw-2822	515	22	but	but	CCONJ
taxlaw-2822	515	23	at	at	ADP
taxlaw-2822	515	24	the	the	DET
taxlaw-2822	515	25	same	same	ADJ
taxlaw-2822	515	26	time	time	NOUN
taxlaw-2822	515	27	the	the	DET
taxlaw-2822	515	28	transparent	transparent	ADJ
taxlaw-2822	515	29	vehicle	vehicle	NOUN
taxlaw-2822	515	30	may	may	AUX
taxlaw-2822	515	31	also	also	ADV
taxlaw-2822	515	32	deduct	deduct	VERB
taxlaw-2822	515	33	the	the	DET
taxlaw-2822	515	34	interest	interest	NOUN
taxlaw-2822	515	35	expense	expense	NOUN
taxlaw-2822	515	36	against	against	ADP
taxlaw-2822	515	37	the	the	DET
taxlaw-2822	515	38	income	income	NOUN
taxlaw-2822	515	39	of	of	ADP
taxlaw-2822	515	40	other	other	ADJ
taxlaw-2822	515	41	companies	company	NOUN
taxlaw-2822	515	42	resident	resident	ADJ
taxlaw-2822	515	43	in	in	ADP
taxlaw-2822	515	44	the	the	DET
taxlaw-2822	515	45	same	same	ADJ
taxlaw-2822	515	46	country.89	country.89	NOUN
taxlaw-2822	515	47	another	another	DET
taxlaw-2822	515	48	example	example	NOUN
taxlaw-2822	515	49	of	of	ADP
taxlaw-2822	515	50	a	a	DET
taxlaw-2822	515	51	tax	tax	NOUN
taxlaw-2822	515	52	rent	rent	NOUN
taxlaw-2822	515	53	that	that	PRON
taxlaw-2822	515	54	leads	lead	VERB
taxlaw-2822	515	55	to	to	ADP
taxlaw-2822	515	56	the	the	DET
taxlaw-2822	515	57	creation	creation	NOUN
taxlaw-2822	515	58	of	of	ADP
taxlaw-2822	515	59	losses	loss	NOUN
taxlaw-2822	515	60	in	in	ADP
taxlaw-2822	515	61	the	the	DET
taxlaw-2822	515	62	us	us	PROPN
taxlaw-2822	515	63	acting	act	VERB
taxlaw-2822	515	64	as	as	ADP
taxlaw-2822	515	65	the	the	DET
taxlaw-2822	515	66	residence	residence	NOUN
taxlaw-2822	515	67	-	-	PUNCT
taxlaw-2822	515	68	country	country	NOUN
taxlaw-2822	515	69	,	,	PUNCT
taxlaw-2822	515	70	is	be	AUX
taxlaw-2822	515	71	when	when	SCONJ
taxlaw-2822	515	72	us	we	PRON
taxlaw-2822	515	73	companies	company	NOUN
taxlaw-2822	515	74	deduct	deduct	VERB
taxlaw-2822	515	75	costs	cost	NOUN
taxlaw-2822	515	76	in	in	ADP
taxlaw-2822	515	77	the	the	DET
taxlaw-2822	515	78	us	we	PRON
taxlaw-2822	515	79	which	which	PRON
taxlaw-2822	515	80	are	be	AUX
taxlaw-2822	515	81	not	not	PART
taxlaw-2822	515	82	83	83	NUM
taxlaw-2822	515	83	these	these	DET
taxlaw-2822	515	84	schemes	scheme	NOUN
taxlaw-2822	515	85	are	be	AUX
taxlaw-2822	515	86	counteracted	counteract	VERB
taxlaw-2822	515	87	by	by	ADP
taxlaw-2822	515	88	the	the	DET
taxlaw-2822	515	89	so	so	ADV
taxlaw-2822	515	90	-	-	PUNCT
taxlaw-2822	515	91	called	call	VERB
taxlaw-2822	515	92	"	"	PUNCT
taxlaw-2822	515	93	branch	branch	NOUN
taxlaw-2822	515	94	loss	loss	NOUN
taxlaw-2822	515	95	recapture	recapture	NOUN
taxlaw-2822	515	96	rules	rule	NOUN
taxlaw-2822	515	97	,	,	PUNCT
taxlaw-2822	515	98	"	"	PUNCT
taxlaw-2822	515	99	according	accord	VERB
taxlaw-2822	515	100	to	to	ADP
taxlaw-2822	515	101	which	which	PRON
taxlaw-2822	515	102	prior	prior	ADJ
taxlaw-2822	515	103	losses	loss	NOUN
taxlaw-2822	515	104	of	of	ADP
taxlaw-2822	515	105	the	the	DET
taxlaw-2822	515	106	pe	pe	PROPN
taxlaw-2822	515	107	are	be	AUX
taxlaw-2822	515	108	attributed	attribute	VERB
taxlaw-2822	515	109	to	to	ADP
taxlaw-2822	515	110	the	the	DET
taxlaw-2822	515	111	us	us	PROPN
taxlaw-2822	515	112	parent	parent	NOUN
taxlaw-2822	515	113	when	when	SCONJ
taxlaw-2822	515	114	the	the	DET
taxlaw-2822	515	115	pe	pe	NOUN
taxlaw-2822	515	116	's	's	PART
taxlaw-2822	515	117	assets	asset	NOUN
taxlaw-2822	515	118	are	be	AUX
taxlaw-2822	515	119	transferred	transfer	VERB
taxlaw-2822	515	120	to	to	ADP
taxlaw-2822	515	121	a	a	DET
taxlaw-2822	515	122	controlled	control	VERB
taxlaw-2822	515	123	foreign	foreign	ADJ
taxlaw-2822	515	124	company	company	NOUN
taxlaw-2822	515	125	.	.	PUNCT
taxlaw-2822	516	1	see	see	VERB
taxlaw-2822	516	2	i.r.c	i.r.c	NOUN
taxlaw-2822	516	3	.	.	PUNCT
taxlaw-2822	517	1	§	§	PROPN
taxlaw-2822	517	2	367(a)(3)(c)(2012	367(a)(3)(c)(2012	PROPN
taxlaw-2822	517	3	)	)	PUNCT
taxlaw-2822	517	4	;	;	PUNCT
taxlaw-2822	518	1	treas	treas	PROPN
taxlaw-2822	518	2	.	.	PUNCT
taxlaw-2822	519	1	reg	reg	PROPN
taxlaw-2822	519	2	.	.	PUNCT
taxlaw-2822	520	1	§	§	PROPN
taxlaw-2822	520	2	1.367(a)-6	1.367(a)-6	PROPN
taxlaw-2822	520	3	t	t	PROPN
taxlaw-2822	520	4	(	(	PUNCT
taxlaw-2822	520	5	2013	2013	NUM
taxlaw-2822	520	6	)	)	PUNCT
taxlaw-2822	520	7	;	;	PUNCT
taxlaw-2822	520	8	boris	boris	PROPN
taxlaw-2822	520	9	i.	i.	PROPN
taxlaw-2822	520	10	bittker	bittker	PROPN
taxlaw-2822	520	11	&	&	CCONJ
taxlaw-2822	520	12	james	james	PROPN
taxlaw-2822	520	13	s.	s.	PROPN
taxlaw-2822	520	14	eustice	eustice	PROPN
taxlaw-2822	520	15	,	,	PUNCT
taxlaw-2822	520	16	federal	federal	ADJ
taxlaw-2822	520	17	income	income	NOUN
taxlaw-2822	520	18	taxation	taxation	NOUN
taxlaw-2822	520	19	of	of	ADP
taxlaw-2822	520	20	corporations	corporation	NOUN
taxlaw-2822	520	21	and	and	CCONJ
taxlaw-2822	520	22	shareholders	shareholder	NOUN
taxlaw-2822	520	23	¶	¶	PROPN
taxlaw-2822	520	24	15.81[1][c	15.81[1][c	PROPN
taxlaw-2822	520	25	]	]	X
taxlaw-2822	520	26	(	(	PUNCT
taxlaw-2822	520	27	7th	7th	ADJ
taxlaw-2822	520	28	ed	ed	NOUN
taxlaw-2822	520	29	.	.	PUNCT
taxlaw-2822	520	30	2006	2006	NUM
taxlaw-2822	520	31	)	)	PUNCT
taxlaw-2822	520	32	;	;	PUNCT
taxlaw-2822	520	33	charles	charles	PROPN
taxlaw-2822	520	34	h.	h.	PROPN
taxlaw-2822	520	35	gustafson	gustafson	PROPN
taxlaw-2822	520	36	,	,	PUNCT
taxlaw-2822	520	37	robert	robert	PROPN
taxlaw-2822	520	38	j.	j.	PROPN
taxlaw-2822	520	39	peroni	peroni	PROPN
taxlaw-2822	520	40	&	&	CCONJ
taxlaw-2822	520	41	richard	richard	PROPN
taxlaw-2822	520	42	crawford	crawford	PROPN
taxlaw-2822	520	43	pugh	pugh	PROPN
taxlaw-2822	520	44	,	,	PUNCT
taxlaw-2822	520	45	taxation	taxation	NOUN
taxlaw-2822	520	46	of	of	ADP
taxlaw-2822	520	47	international	international	ADJ
taxlaw-2822	520	48	transactions	transaction	NOUN
taxlaw-2822	520	49	,	,	PUNCT
taxlaw-2822	520	50	supra	supra	PROPN
taxlaw-2822	520	51	note	note	NOUN
taxlaw-2822	520	52	76	76	NUM
taxlaw-2822	520	53	,	,	PUNCT
taxlaw-2822	520	54	at	at	ADP
taxlaw-2822	520	55	15	15	NUM
taxlaw-2822	520	56	.	.	PUNCT
taxlaw-2822	520	57	84	84	NUM
taxlaw-2822	520	58	competition	competition	NOUN
taxlaw-2822	520	59	among	among	ADP
taxlaw-2822	520	60	source	source	NOUN
taxlaw-2822	520	61	-	-	PUNCT
taxlaw-2822	520	62	countries	country	NOUN
taxlaw-2822	520	63	pushes	push	VERB
taxlaw-2822	520	64	multinational	multinational	ADJ
taxlaw-2822	520	65	firms	firm	NOUN
taxlaw-2822	520	66	to	to	PART
taxlaw-2822	520	67	move	move	VERB
taxlaw-2822	520	68	taxable	taxable	ADJ
taxlaw-2822	520	69	profits	profit	NOUN
taxlaw-2822	520	70	from	from	ADP
taxlaw-2822	520	71	high	high	ADJ
taxlaw-2822	520	72	-	-	PUNCT
taxlaw-2822	520	73	tax	tax	NOUN
taxlaw-2822	520	74	to	to	ADP
taxlaw-2822	520	75	low	low	ADJ
taxlaw-2822	520	76	-	-	PUNCT
taxlaw-2822	520	77	tax	tax	NOUN
taxlaw-2822	520	78	jurisdictions	jurisdiction	NOUN
taxlaw-2822	520	79	while	while	SCONJ
taxlaw-2822	520	80	,	,	PUNCT
taxlaw-2822	520	81	at	at	ADP
taxlaw-2822	520	82	the	the	DET
taxlaw-2822	520	83	same	same	ADJ
taxlaw-2822	520	84	time	time	NOUN
taxlaw-2822	520	85	,	,	PUNCT
taxlaw-2822	520	86	securing	secure	VERB
taxlaw-2822	520	87	high	high	ADJ
taxlaw-2822	520	88	-	-	PUNCT
taxlaw-2822	520	89	tax	tax	NOUN
taxlaw-2822	520	90	country	country	NOUN
taxlaw-2822	520	91	pre	pre	ADJ
taxlaw-2822	520	92	-	-	ADJ
taxlaw-2822	520	93	tax	tax	ADJ
taxlaw-2822	520	94	returns	return	NOUN
taxlaw-2822	520	95	.	.	PUNCT
taxlaw-2822	521	1	this	this	PRON
taxlaw-2822	521	2	implies	imply	VERB
taxlaw-2822	521	3	that	that	SCONJ
taxlaw-2822	521	4	multinational	multinational	ADJ
taxlaw-2822	521	5	firms	firm	NOUN
taxlaw-2822	521	6	,	,	PUNCT
taxlaw-2822	521	7	but	but	CCONJ
taxlaw-2822	521	8	not	not	PART
taxlaw-2822	521	9	wholly	wholly	ADV
taxlaw-2822	521	10	-	-	PUNCT
taxlaw-2822	521	11	domestic	domestic	ADJ
taxlaw-2822	521	12	firms	firm	NOUN
taxlaw-2822	521	13	,	,	PUNCT
taxlaw-2822	521	14	can	can	AUX
taxlaw-2822	521	15	capture	capture	VERB
taxlaw-2822	521	16	the	the	DET
taxlaw-2822	521	17	higher	high	ADJ
taxlaw-2822	521	18	pre	pre	ADJ
taxlaw-2822	521	19	-	-	ADJ
taxlaw-2822	521	20	tax	tax	ADJ
taxlaw-2822	521	21	returns	return	NOUN
taxlaw-2822	521	22	found	find	VERB
taxlaw-2822	521	23	in	in	ADP
taxlaw-2822	521	24	high	high	ADJ
taxlaw-2822	521	25	-	-	PUNCT
taxlaw-2822	521	26	tax	tax	NOUN
taxlaw-2822	521	27	countries	country	NOUN
taxlaw-2822	521	28	,	,	PUNCT
taxlaw-2822	521	29	but	but	CCONJ
taxlaw-2822	521	30	pay	pay	VERB
taxlaw-2822	521	31	low	low	ADJ
taxlaw-2822	521	32	taxes	taxis	NOUN
taxlaw-2822	521	33	on	on	ADP
taxlaw-2822	521	34	them	they	PRON
taxlaw-2822	521	35	by	by	ADP
taxlaw-2822	521	36	shifting	shift	VERB
taxlaw-2822	521	37	the	the	DET
taxlaw-2822	521	38	locus	locus	NOUN
taxlaw-2822	521	39	of	of	ADP
taxlaw-2822	521	40	taxation	taxation	NOUN
taxlaw-2822	521	41	of	of	ADP
taxlaw-2822	521	42	those	those	DET
taxlaw-2822	521	43	high	high	ADJ
taxlaw-2822	521	44	pre	pre	ADJ
taxlaw-2822	521	45	-	-	ADJ
taxlaw-2822	521	46	tax	tax	ADJ
taxlaw-2822	521	47	returns	return	NOUN
taxlaw-2822	521	48	to	to	ADP
taxlaw-2822	521	49	a	a	DET
taxlaw-2822	521	50	low	low	ADJ
taxlaw-2822	521	51	-	-	PUNCT
taxlaw-2822	521	52	tax	tax	NOUN
taxlaw-2822	521	53	jurisdiction	jurisdiction	NOUN
taxlaw-2822	521	54	.	.	PUNCT
taxlaw-2822	522	1	on	on	ADP
taxlaw-2822	522	2	this	this	DET
taxlaw-2822	522	3	concept	concept	NOUN
taxlaw-2822	522	4	of	of	ADP
taxlaw-2822	522	5	"	"	PUNCT
taxlaw-2822	522	6	tax	tax	NOUN
taxlaw-2822	522	7	rents	rent	NOUN
taxlaw-2822	522	8	,	,	PUNCT
taxlaw-2822	522	9	"	"	PUNCT
taxlaw-2822	522	10	see	see	VERB
taxlaw-2822	522	11	kleinbard	kleinbard	ADJ
taxlaw-2822	522	12	,	,	PUNCT
taxlaw-2822	522	13	supra	supra	ADJ
taxlaw-2822	522	14	note	note	NOUN
taxlaw-2822	522	15	1	1	NUM
taxlaw-2822	522	16	,	,	PUNCT
taxlaw-2822	522	17	at	at	ADP
taxlaw-2822	522	18	752–57	752–57	PROPN
taxlaw-2822	522	19	(	(	PUNCT
taxlaw-2822	522	20	2011	2011	NUM
taxlaw-2822	522	21	)	)	PUNCT
taxlaw-2822	522	22	.	.	PUNCT
taxlaw-2822	523	1	85	85	NUM
taxlaw-2822	523	2	see	see	VERB
taxlaw-2822	523	3	kleinbard	kleinbard	ADJ
taxlaw-2822	523	4	,	,	PUNCT
taxlaw-2822	523	5	supra	supra	ADJ
taxlaw-2822	523	6	note	note	NOUN
taxlaw-2822	523	7	1	1	NUM
taxlaw-2822	523	8	,	,	PUNCT
taxlaw-2822	523	9	at	at	ADP
taxlaw-2822	523	10	716‒27	716‒27	PROPN
taxlaw-2822	523	11	(	(	PUNCT
taxlaw-2822	523	12	2011	2011	NUM
taxlaw-2822	523	13	)	)	PUNCT
taxlaw-2822	523	14	;	;	PUNCT
taxlaw-2822	523	15	j.	j.	PROPN
taxlaw-2822	523	16	clifton	clifton	PROPN
taxlaw-2822	523	17	fleming	fleming	PROPN
taxlaw-2822	523	18	,	,	PUNCT
taxlaw-2822	523	19	jr	jr	PROPN
taxlaw-2822	523	20	.	.	PROPN
taxlaw-2822	523	21	et	et	PROPN
taxlaw-2822	523	22	al	al	PROPN
taxlaw-2822	523	23	.	.	PROPN
taxlaw-2822	523	24	,	,	PUNCT
taxlaw-2822	523	25	supra	supra	PROPN
taxlaw-2822	523	26	note	note	NOUN
taxlaw-2822	523	27	79	79	NUM
taxlaw-2822	523	28	.	.	PUNCT
taxlaw-2822	524	1	on	on	ADP
taxlaw-2822	524	2	the	the	DET
taxlaw-2822	524	3	exemption	exemption	NOUN
taxlaw-2822	524	4	as	as	ADP
taxlaw-2822	524	5	a	a	DET
taxlaw-2822	524	6	relief	relief	NOUN
taxlaw-2822	524	7	from	from	ADP
taxlaw-2822	524	8	double	double	ADJ
taxlaw-2822	524	9	taxation	taxation	NOUN
taxlaw-2822	524	10	of	of	ADP
taxlaw-2822	524	11	foreign	foreign	ADJ
taxlaw-2822	524	12	income	income	NOUN
taxlaw-2822	524	13	see	see	VERB
taxlaw-2822	524	14	yariv	yariv	PROPN
taxlaw-2822	524	15	brauner	brauner	NOUN
taxlaw-2822	524	16	,	,	PUNCT
taxlaw-2822	524	17	an	an	DET
taxlaw-2822	524	18	international	international	ADJ
taxlaw-2822	524	19	tax	tax	NOUN
taxlaw-2822	524	20	regime	regime	NOUN
taxlaw-2822	524	21	in	in	ADP
taxlaw-2822	524	22	crystallization	crystallization	NOUN
taxlaw-2822	524	23	,	,	PUNCT
taxlaw-2822	524	24	56	56	NUM
taxlaw-2822	524	25	tax	tax	NOUN
taxlaw-2822	524	26	l.	l.	PROPN
taxlaw-2822	524	27	rev	rev	PROPN
taxlaw-2822	524	28	.	.	PROPN
taxlaw-2822	525	1	259	259	NUM
taxlaw-2822	525	2	,	,	PUNCT
taxlaw-2822	525	3	284‒87	284‒87	NUM
taxlaw-2822	525	4	(	(	PUNCT
taxlaw-2822	525	5	2003	2003	NUM
taxlaw-2822	525	6	)	)	PUNCT
taxlaw-2822	525	7	;	;	PUNCT
taxlaw-2822	525	8	gustafson	gustafson	PROPN
taxlaw-2822	525	9	et	et	PROPN
taxlaw-2822	525	10	.	.	PUNCT
taxlaw-2822	526	1	al	al	PROPN
taxlaw-2822	526	2	.	.	PROPN
taxlaw-2822	526	3	,	,	PUNCT
taxlaw-2822	526	4	supra	supra	PROPN
taxlaw-2822	526	5	note	note	PROPN
taxlaw-2822	526	6	76	76	NUM
taxlaw-2822	526	7	,	,	PUNCT
taxlaw-2822	526	8	at	at	ADP
taxlaw-2822	526	9	15	15	NUM
taxlaw-2822	526	10	.	.	PUNCT
taxlaw-2822	526	11	86	86	NUM
taxlaw-2822	526	12	on	on	ADP
taxlaw-2822	526	13	these	these	DET
taxlaw-2822	526	14	aspects	aspect	NOUN
taxlaw-2822	526	15	see	see	VERB
taxlaw-2822	526	16	robert	robert	PROPN
taxlaw-2822	526	17	j.	j.	PROPN
taxlaw-2822	526	18	peroni	peroni	PROPN
taxlaw-2822	526	19	,	,	PUNCT
taxlaw-2822	526	20	steven	steven	PROPN
taxlaw-2822	526	21	a.	a.	PROPN
taxlaw-2822	526	22	bank	bank	PROPN
taxlaw-2822	526	23	&	&	CCONJ
taxlaw-2822	526	24	glenn	glenn	PROPN
taxlaw-2822	526	25	e.	e.	PROPN
taxlaw-2822	526	26	cove	cove	PROPN
taxlaw-2822	526	27	,	,	PUNCT
taxlaw-2822	526	28	cases	case	NOUN
taxlaw-2822	526	29	and	and	CCONJ
taxlaw-2822	526	30	materials	material	NOUN
taxlaw-2822	526	31	on	on	ADP
taxlaw-2822	526	32	taxation	taxation	NOUN
taxlaw-2822	526	33	of	of	ADP
taxlaw-2822	526	34	business	business	NOUN
taxlaw-2822	526	35	enterprises	enterprise	NOUN
taxlaw-2822	526	36	40–48	40–48	NUM
taxlaw-2822	526	37	,	,	PUNCT
taxlaw-2822	526	38	804–21	804–21	PROPN
taxlaw-2822	526	39	(	(	PUNCT
taxlaw-2822	526	40	4th	4th	ADJ
taxlaw-2822	526	41	ed	ed	NOUN
taxlaw-2822	526	42	.	.	PROPN
taxlaw-2822	526	43	2012	2012	NUM
taxlaw-2822	526	44	)	)	PUNCT
taxlaw-2822	526	45	.	.	PUNCT
taxlaw-2822	527	1	87	87	NUM
taxlaw-2822	527	2	when	when	SCONJ
taxlaw-2822	527	3	a	a	DET
taxlaw-2822	527	4	check	check	NOUN
taxlaw-2822	527	5	-	-	PUNCT
taxlaw-2822	527	6	the	the	DET
taxlaw-2822	527	7	-	-	PUNCT
taxlaw-2822	527	8	box	box	NOUN
taxlaw-2822	527	9	election	election	NOUN
taxlaw-2822	527	10	is	be	AUX
taxlaw-2822	527	11	made	make	VERB
taxlaw-2822	527	12	in	in	ADP
taxlaw-2822	527	13	respect	respect	NOUN
taxlaw-2822	527	14	of	of	ADP
taxlaw-2822	527	15	a	a	DET
taxlaw-2822	527	16	wholly	wholly	ADV
taxlaw-2822	527	17	-	-	PUNCT
taxlaw-2822	527	18	owned	own	VERB
taxlaw-2822	527	19	subsidiary	subsidiary	NOUN
taxlaw-2822	527	20	,	,	PUNCT
taxlaw-2822	527	21	the	the	DET
taxlaw-2822	527	22	subsidiary	subsidiary	NOUN
taxlaw-2822	527	23	is	be	AUX
taxlaw-2822	527	24	referred	refer	VERB
taxlaw-2822	527	25	to	to	ADP
taxlaw-2822	527	26	as	as	ADP
taxlaw-2822	527	27	a	a	DET
taxlaw-2822	527	28	"	"	PUNCT
taxlaw-2822	527	29	disregarded	disregarded	ADJ
taxlaw-2822	527	30	entity	entity	NOUN
taxlaw-2822	527	31	"	"	PUNCT
taxlaw-2822	527	32	because	because	SCONJ
taxlaw-2822	527	33	its	its	PRON
taxlaw-2822	527	34	separate	separate	ADJ
taxlaw-2822	527	35	juridical	juridical	ADJ
taxlaw-2822	527	36	status	status	NOUN
taxlaw-2822	527	37	is	be	AUX
taxlaw-2822	527	38	ignored	ignore	VERB
taxlaw-2822	527	39	for	for	ADP
taxlaw-2822	527	40	all	all	DET
taxlaw-2822	527	41	u.s	u.s	PROPN
taxlaw-2822	527	42	.	.	PROPN
taxlaw-2822	527	43	tax	tax	NOUN
taxlaw-2822	527	44	purposes	purpose	NOUN
taxlaw-2822	527	45	as	as	SCONJ
taxlaw-2822	527	46	the	the	DET
taxlaw-2822	527	47	subsidiary	subsidiary	NOUN
taxlaw-2822	527	48	is	be	AUX
taxlaw-2822	527	49	treated	treat	VERB
taxlaw-2822	527	50	as	as	ADP
taxlaw-2822	527	51	an	an	DET
taxlaw-2822	527	52	extension	extension	NOUN
taxlaw-2822	527	53	of	of	ADP
taxlaw-2822	527	54	its	its	PRON
taxlaw-2822	527	55	sole	sole	ADJ
taxlaw-2822	527	56	corporate	corporate	ADJ
taxlaw-2822	527	57	owner	owner	NOUN
taxlaw-2822	527	58	.	.	PUNCT
taxlaw-2822	528	1	88	88	NUM
taxlaw-2822	528	2	see	see	VERB
taxlaw-2822	528	3	offshore	offshore	ADJ
taxlaw-2822	528	4	profit	profit	NOUN
taxlaw-2822	528	5	shifting	shift	VERB
taxlaw-2822	528	6	and	and	CCONJ
taxlaw-2822	528	7	the	the	DET
taxlaw-2822	528	8	u.s	u.s	PROPN
taxlaw-2822	528	9	.	.	PROPN
taxlaw-2822	528	10	tax	tax	PROPN
taxlaw-2822	528	11	code	code	NOUN
taxlaw-2822	528	12	–	–	PUNCT
taxlaw-2822	528	13	part	part	NOUN
taxlaw-2822	528	14	1	1	NUM
taxlaw-2822	528	15	and	and	CCONJ
taxlaw-2822	528	16	2	2	NUM
taxlaw-2822	528	17	,	,	PUNCT
taxlaw-2822	528	18	supra	supra	ADJ
taxlaw-2822	528	19	note	note	NOUN
taxlaw-2822	528	20	9	9	NUM
taxlaw-2822	528	21	.	.	SYM
taxlaw-2822	528	22	89	89	NUM
taxlaw-2822	528	23	treas	trea	NOUN
taxlaw-2822	528	24	.	.	PUNCT
taxlaw-2822	529	1	reg	reg	PROPN
taxlaw-2822	529	2	.	.	PUNCT
taxlaw-2822	530	1	§	§	PROPN
taxlaw-2822	530	2	301.7701	301.7701	NUM
taxlaw-2822	530	3	-	-	SYM
taxlaw-2822	530	4	3	3	NUM
taxlaw-2822	530	5	(	(	PUNCT
taxlaw-2822	530	6	2006	2006	NUM
taxlaw-2822	530	7	)	)	PUNCT
taxlaw-2822	530	8	.	.	PUNCT
taxlaw-2822	531	1	before	before	ADP
taxlaw-2822	531	2	1997	1997	NUM
taxlaw-2822	531	3	,	,	PUNCT
taxlaw-2822	531	4	most	most	ADJ
taxlaw-2822	531	5	interest	interest	NOUN
taxlaw-2822	531	6	income	income	NOUN
taxlaw-2822	531	7	(	(	PUNCT
taxlaw-2822	531	8	or	or	CCONJ
taxlaw-2822	531	9	other	other	ADJ
taxlaw-2822	531	10	income	income	NOUN
taxlaw-2822	531	11	items	item	NOUN
taxlaw-2822	531	12	deducted	deduct	VERB
taxlaw-2822	531	13	by	by	ADP
taxlaw-2822	531	14	the	the	DET
taxlaw-2822	531	15	payor	payor	NOUN
taxlaw-2822	531	16	)	)	PUNCT
taxlaw-2822	531	17	earned	earn	VERB
taxlaw-2822	531	18	by	by	ADP
taxlaw-2822	531	19	a	a	DET
taxlaw-2822	531	20	foreign	foreign	ADJ
taxlaw-2822	531	21	subsidiary	subsidiary	NOUN
taxlaw-2822	531	22	domiciled	domicile	VERB
taxlaw-2822	531	23	in	in	ADP
taxlaw-2822	531	24	a	a	DET
taxlaw-2822	531	25	low	low	ADJ
taxlaw-2822	531	26	-	-	PUNCT
taxlaw-2822	531	27	tax	tax	NOUN
taxlaw-2822	531	28	jurisdiction	jurisdiction	NOUN
taxlaw-2822	531	29	were	be	AUX
taxlaw-2822	531	30	characterized	characterize	VERB
taxlaw-2822	531	31	as	as	ADP
taxlaw-2822	531	32	subpart	subpart	NOUN
taxlaw-2822	531	33	f	f	NOUN
taxlaw-2822	531	34	and	and	CCONJ
taxlaw-2822	531	35	therefore	therefore	ADV
taxlaw-2822	531	36	were	be	AUX
taxlaw-2822	531	37	taxed	tax	VERB
taxlaw-2822	531	38	immediately	immediately	ADV
taxlaw-2822	531	39	in	in	ADP
taxlaw-2822	531	40	the	the	DET
taxlaw-2822	531	41	u.s	u.s	PROPN
taxlaw-2822	531	42	.	.	PROPN
taxlaw-2822	531	43	see	see	PROPN
taxlaw-2822	531	44	also	also	ADV
taxlaw-2822	531	45	oecd	oecd	PROPN
taxlaw-2822	531	46	,	,	PUNCT
taxlaw-2822	531	47	supra	supra	PROPN
taxlaw-2822	531	48	note	note	NOUN
taxlaw-2822	531	49	4	4	NUM
taxlaw-2822	531	50	,	,	PUNCT
taxlaw-2822	531	51	at	at	ADP
taxlaw-2822	531	52	58	58	NUM
taxlaw-2822	531	53	.	.	PUNCT
taxlaw-2822	531	54	164	164	NUM
taxlaw-2822	531	55	columbia	columbia	PROPN
taxlaw-2822	531	56	journal	journal	PROPN
taxlaw-2822	531	57	of	of	ADP
taxlaw-2822	531	58	tax	tax	NOUN
taxlaw-2822	531	59	law	law	NOUN
taxlaw-2822	532	1	[	[	X
taxlaw-2822	532	2	vol.5:133	vol.5:133	PROPN
taxlaw-2822	532	3	related	related	ADJ
taxlaw-2822	532	4	to	to	ADP
taxlaw-2822	532	5	profits	profit	NOUN
taxlaw-2822	532	6	taxable	taxable	ADJ
taxlaw-2822	532	7	in	in	ADP
taxlaw-2822	532	8	the	the	DET
taxlaw-2822	532	9	countries	country	NOUN
taxlaw-2822	532	10	where	where	SCONJ
taxlaw-2822	532	11	the	the	DET
taxlaw-2822	532	12	deduction	deduction	NOUN
taxlaw-2822	532	13	is	be	AUX
taxlaw-2822	532	14	claimed.90	claimed.90	ADJ
taxlaw-2822	532	15	for	for	ADP
taxlaw-2822	532	16	example	example	NOUN
taxlaw-2822	532	17	,	,	PUNCT
taxlaw-2822	532	18	a	a	DET
taxlaw-2822	532	19	multinational	multinational	ADJ
taxlaw-2822	532	20	firm	firm	NOUN
taxlaw-2822	532	21	's	's	PART
taxlaw-2822	532	22	systematic	systematic	ADJ
taxlaw-2822	532	23	use	use	NOUN
taxlaw-2822	532	24	of	of	ADP
taxlaw-2822	532	25	domestic	domestic	ADJ
taxlaw-2822	532	26	borrowing	borrowing	NOUN
taxlaw-2822	532	27	erodes	erode	VERB
taxlaw-2822	532	28	the	the	DET
taxlaw-2822	532	29	us	us	PROPN
taxlaw-2822	532	30	corporate	corporate	ADJ
taxlaw-2822	532	31	tax	tax	NOUN
taxlaw-2822	532	32	base	base	NOUN
taxlaw-2822	532	33	because	because	SCONJ
taxlaw-2822	532	34	the	the	DET
taxlaw-2822	532	35	firm	firm	NOUN
taxlaw-2822	532	36	's	's	PART
taxlaw-2822	532	37	interest	interest	NOUN
taxlaw-2822	532	38	expense	expense	NOUN
taxlaw-2822	532	39	is	be	AUX
taxlaw-2822	532	40	deductible	deductible	ADJ
taxlaw-2822	532	41	in	in	ADP
taxlaw-2822	532	42	the	the	DET
taxlaw-2822	532	43	us	we	PRON
taxlaw-2822	532	44	,	,	PUNCT
taxlaw-2822	532	45	while	while	SCONJ
taxlaw-2822	532	46	the	the	DET
taxlaw-2822	532	47	resulting	result	VERB
taxlaw-2822	532	48	foreign	foreign	ADJ
taxlaw-2822	532	49	corporate	corporate	ADJ
taxlaw-2822	532	50	profits	profit	NOUN
taxlaw-2822	532	51	are	be	AUX
taxlaw-2822	532	52	not	not	PART
taxlaw-2822	532	53	accounted	account	VERB
taxlaw-2822	532	54	for	for	ADP
taxlaw-2822	532	55	,	,	PUNCT
taxlaw-2822	532	56	because	because	SCONJ
taxlaw-2822	532	57	of	of	ADP
taxlaw-2822	532	58	deferral	deferral	NOUN
taxlaw-2822	532	59	.	.	PUNCT
taxlaw-2822	533	1	in	in	ADP
taxlaw-2822	533	2	practice	practice	NOUN
taxlaw-2822	533	3	,	,	PUNCT
taxlaw-2822	533	4	taxation	taxation	NOUN
taxlaw-2822	533	5	on	on	ADP
taxlaw-2822	533	6	profits	profit	NOUN
taxlaw-2822	533	7	is	be	AUX
taxlaw-2822	533	8	deferred	defer	VERB
taxlaw-2822	533	9	,	,	PUNCT
taxlaw-2822	533	10	while	while	SCONJ
taxlaw-2822	533	11	deduction	deduction	NOUN
taxlaw-2822	533	12	of	of	ADP
taxlaw-2822	533	13	related	related	ADJ
taxlaw-2822	533	14	costs	cost	NOUN
taxlaw-2822	533	15	is	be	AUX
taxlaw-2822	533	16	anticipated	anticipate	VERB
taxlaw-2822	533	17	through	through	ADP
taxlaw-2822	533	18	an	an	DET
taxlaw-2822	533	19	arbitrage	arbitrage	NOUN
taxlaw-2822	533	20	mechanism	mechanism	NOUN
taxlaw-2822	533	21	in	in	ADP
taxlaw-2822	533	22	which	which	PRON
taxlaw-2822	533	23	the	the	DET
taxlaw-2822	533	24	costs	cost	NOUN
taxlaw-2822	533	25	that	that	PRON
taxlaw-2822	533	26	generate	generate	VERB
taxlaw-2822	533	27	exempt	exempt	ADJ
taxlaw-2822	533	28	profits	profit	NOUN
taxlaw-2822	533	29	are	be	AUX
taxlaw-2822	533	30	deducted.91	deducted.91	NOUN
taxlaw-2822	533	31	so	so	SCONJ
taxlaw-2822	533	32	the	the	DET
taxlaw-2822	533	33	fact	fact	NOUN
taxlaw-2822	533	34	that	that	SCONJ
taxlaw-2822	533	35	in	in	ADP
taxlaw-2822	533	36	certain	certain	ADJ
taxlaw-2822	533	37	cases	case	NOUN
taxlaw-2822	533	38	the	the	DET
taxlaw-2822	533	39	us	us	PROPN
taxlaw-2822	533	40	law	law	NOUN
taxlaw-2822	533	41	allows	allow	VERB
taxlaw-2822	533	42	deductions	deduction	NOUN
taxlaw-2822	533	43	properly	properly	ADV
taxlaw-2822	533	44	allocated	allocate	VERB
taxlaw-2822	533	45	to	to	AUX
taxlaw-2822	533	46	un	un	VERB
taxlaw-2822	533	47	-	-	VERB
taxlaw-2822	533	48	repatriated	repatriate	VERB
taxlaw-2822	533	49	,	,	PUNCT
taxlaw-2822	533	50	foreign	foreign	ADJ
taxlaw-2822	533	51	-	-	PUNCT
taxlaw-2822	533	52	source	source	NOUN
taxlaw-2822	533	53	income	income	NOUN
taxlaw-2822	533	54	enhances	enhance	VERB
taxlaw-2822	533	55	the	the	DET
taxlaw-2822	533	56	deferral	deferral	ADJ
taxlaw-2822	533	57	benefit	benefit	NOUN
taxlaw-2822	533	58	by	by	ADP
taxlaw-2822	533	59	producing	produce	VERB
taxlaw-2822	533	60	a	a	DET
taxlaw-2822	533	61	worse	bad	ADJ
taxlaw-2822	533	62	-	-	PUNCT
taxlaw-2822	533	63	thanexemption	thanexemption	NOUN
taxlaw-2822	533	64	negative	negative	ADJ
taxlaw-2822	533	65	tax	tax	NOUN
taxlaw-2822	533	66	rate.92	rate.92	NOUN
taxlaw-2822	533	67	to	to	PART
taxlaw-2822	533	68	counteract	counteract	VERB
taxlaw-2822	533	69	this	this	DET
taxlaw-2822	533	70	phenomenon	phenomenon	NOUN
taxlaw-2822	533	71	,	,	PUNCT
taxlaw-2822	533	72	as	as	ADV
taxlaw-2822	533	73	well	well	ADV
taxlaw-2822	533	74	as	as	ADP
taxlaw-2822	533	75	the	the	DET
taxlaw-2822	533	76	lock	lock	NOUN
taxlaw-2822	533	77	-	-	PUNCT
taxlaw-2822	533	78	out	out	ADP
taxlaw-2822	533	79	effect	effect	NOUN
taxlaw-2822	533	80	,	,	PUNCT
taxlaw-2822	533	81	the	the	DET
taxlaw-2822	533	82	president	president	NOUN
taxlaw-2822	533	83	's	's	PART
taxlaw-2822	533	84	2005	2005	NUM
taxlaw-2822	533	85	advisory	advisory	ADJ
taxlaw-2822	533	86	panel	panel	NOUN
taxlaw-2822	533	87	on	on	ADP
taxlaw-2822	533	88	tax	tax	NOUN
taxlaw-2822	533	89	reform	reform	NOUN
taxlaw-2822	533	90	proposed	propose	VERB
taxlaw-2822	533	91	an	an	DET
taxlaw-2822	533	92	exemption	exemption	NOUN
taxlaw-2822	533	93	for	for	ADP
taxlaw-2822	533	94	active	active	ADJ
taxlaw-2822	533	95	foreign	foreign	ADJ
taxlaw-2822	533	96	-	-	PUNCT
taxlaw-2822	533	97	source	source	NOUN
taxlaw-2822	533	98	income	income	NOUN
taxlaw-2822	533	99	.	.	PUNCT
taxlaw-2822	534	1	symmetrically	symmetrically	ADV
taxlaw-2822	534	2	,	,	PUNCT
taxlaw-2822	534	3	the	the	DET
taxlaw-2822	534	4	panel	panel	NOUN
taxlaw-2822	534	5	's	's	PART
taxlaw-2822	534	6	proposal	proposal	NOUN
taxlaw-2822	534	7	would	would	AUX
taxlaw-2822	534	8	disallow	disallow	VERB
taxlaw-2822	534	9	domestic	domestic	ADJ
taxlaw-2822	534	10	deductions	deduction	NOUN
taxlaw-2822	534	11	for	for	ADP
taxlaw-2822	534	12	costs	cost	NOUN
taxlaw-2822	534	13	directly	directly	ADV
taxlaw-2822	534	14	allocated	allocate	VERB
taxlaw-2822	534	15	to	to	PART
taxlaw-2822	534	16	exempt	exempt	VERB
taxlaw-2822	534	17	foreign	foreign	ADJ
taxlaw-2822	534	18	-	-	PUNCT
taxlaw-2822	534	19	source	source	NOUN
taxlaw-2822	534	20	income	income	NOUN
taxlaw-2822	534	21	,	,	PUNCT
taxlaw-2822	534	22	as	as	ADV
taxlaw-2822	534	23	well	well	ADV
taxlaw-2822	534	24	as	as	ADP
taxlaw-2822	534	25	interest	interest	NOUN
taxlaw-2822	534	26	(	(	PUNCT
taxlaw-2822	534	27	allocated	allocate	VERB
taxlaw-2822	534	28	under	under	ADP
taxlaw-2822	534	29	a	a	DET
taxlaw-2822	534	30	worldwide	worldwide	ADJ
taxlaw-2822	534	31	apportionment	apportionment	ADJ
taxlaw-2822	534	32	approach	approach	NOUN
taxlaw-2822	534	33	)	)	PUNCT
taxlaw-2822	534	34	and	and	CCONJ
taxlaw-2822	534	35	overhead	overhead	ADJ
taxlaw-2822	534	36	expenses	expense	NOUN
taxlaw-2822	534	37	allocated	allocate	VERB
taxlaw-2822	534	38	to	to	PART
taxlaw-2822	534	39	exempt	exempt	VERB
taxlaw-2822	534	40	foreign	foreign	ADJ
taxlaw-2822	534	41	-	-	PUNCT
taxlaw-2822	534	42	source	source	NOUN
taxlaw-2822	534	43	income.93	income.93	NOUN
taxlaw-2822	534	44	when	when	SCONJ
taxlaw-2822	534	45	the	the	DET
taxlaw-2822	534	46	us	us	PROPN
taxlaw-2822	534	47	in	in	ADP
taxlaw-2822	534	48	all	all	DET
taxlaw-2822	534	49	the	the	DET
taxlaw-2822	534	50	instances	instance	NOUN
taxlaw-2822	534	51	described	describe	VERB
taxlaw-2822	534	52	above	above	ADV
taxlaw-2822	534	53	allows	allow	VERB
taxlaw-2822	534	54	effective	effective	ADJ
taxlaw-2822	534	55	consolidation	consolidation	NOUN
taxlaw-2822	534	56	in	in	ADP
taxlaw-2822	534	57	the	the	DET
taxlaw-2822	534	58	us	us	PROPN
taxlaw-2822	534	59	of	of	ADP
taxlaw-2822	534	60	foreign	foreign	ADJ
taxlaw-2822	534	61	corporate	corporate	ADJ
taxlaw-2822	534	62	profits	profit	NOUN
taxlaw-2822	534	63	and	and	CCONJ
taxlaw-2822	534	64	losses	loss	NOUN
taxlaw-2822	534	65	,	,	PUNCT
taxlaw-2822	534	66	and	and	CCONJ
taxlaw-2822	534	67	interacts	interact	VERB
taxlaw-2822	534	68	with	with	ADP
taxlaw-2822	534	69	a	a	DET
taxlaw-2822	534	70	country	country	NOUN
taxlaw-2822	534	71	that	that	PRON
taxlaw-2822	534	72	is	be	AUX
taxlaw-2822	534	73	adopting	adopt	VERB
taxlaw-2822	534	74	a	a	DET
taxlaw-2822	534	75	domestic	domestic	ADJ
taxlaw-2822	534	76	tax	tax	NOUN
taxlaw-2822	534	77	consolidation	consolidation	NOUN
taxlaw-2822	534	78	system	system	NOUN
taxlaw-2822	534	79	which	which	PRON
taxlaw-2822	534	80	unilaterally	unilaterally	ADV
taxlaw-2822	534	81	protects	protect	VERB
taxlaw-2822	534	82	its	its	PRON
taxlaw-2822	534	83	own	own	ADJ
taxlaw-2822	534	84	tax	tax	NOUN
taxlaw-2822	534	85	base	base	NOUN
taxlaw-2822	534	86	,	,	PUNCT
taxlaw-2822	534	87	the	the	DET
taxlaw-2822	534	88	us	us	PROPN
taxlaw-2822	534	89	has	have	VERB
taxlaw-2822	534	90	a	a	DET
taxlaw-2822	534	91	dominant	dominant	ADJ
taxlaw-2822	534	92	unilateral	unilateral	ADJ
taxlaw-2822	534	93	strategy	strategy	NOUN
taxlaw-2822	534	94	which	which	PRON
taxlaw-2822	534	95	may	may	AUX
taxlaw-2822	534	96	not	not	PART
taxlaw-2822	534	97	protect	protect	VERB
taxlaw-2822	534	98	us	we	PRON
taxlaw-2822	534	99	tax	tax	NOUN
taxlaw-2822	534	100	base	base	NOUN
taxlaw-2822	534	101	.	.	PUNCT
taxlaw-2822	535	1	for	for	ADP
taxlaw-2822	535	2	example	example	NOUN
taxlaw-2822	535	3	if	if	SCONJ
taxlaw-2822	535	4	the	the	DET
taxlaw-2822	535	5	source	source	NOUN
taxlaw-2822	535	6	-	-	PUNCT
taxlaw-2822	535	7	country	country	NOUN
taxlaw-2822	535	8	does	do	AUX
taxlaw-2822	535	9	not	not	PART
taxlaw-2822	535	10	allow	allow	VERB
taxlaw-2822	535	11	the	the	DET
taxlaw-2822	535	12	transfer	transfer	NOUN
taxlaw-2822	535	13	of	of	ADP
taxlaw-2822	535	14	domestic	domestic	ADJ
taxlaw-2822	535	15	profits	profit	NOUN
taxlaw-2822	535	16	and	and	CCONJ
taxlaw-2822	535	17	losses	loss	NOUN
taxlaw-2822	535	18	(	(	PUNCT
taxlaw-2822	535	19	this	this	PRON
taxlaw-2822	535	20	respectively	respectively	ADV
taxlaw-2822	535	21	occurs	occur	VERB
taxlaw-2822	535	22	in	in	ADP
taxlaw-2822	535	23	group	group	NOUN
taxlaw-2822	535	24	contribution	contribution	NOUN
taxlaw-2822	535	25	and	and	CCONJ
taxlaw-2822	535	26	group	group	NOUN
taxlaw-2822	535	27	relief	relief	NOUN
taxlaw-2822	535	28	)	)	PUNCT
taxlaw-2822	535	29	,	,	PUNCT
taxlaw-2822	535	30	those	those	DET
taxlaw-2822	535	31	foreign	foreign	ADJ
taxlaw-2822	535	32	corporate	corporate	ADJ
taxlaw-2822	535	33	profits	profit	NOUN
taxlaw-2822	535	34	and	and	CCONJ
taxlaw-2822	535	35	losses	loss	NOUN
taxlaw-2822	535	36	are	be	AUX
taxlaw-2822	535	37	recognized	recognize	VERB
taxlaw-2822	535	38	by	by	ADP
taxlaw-2822	535	39	the	the	DET
taxlaw-2822	535	40	us	us	PROPN
taxlaw-2822	535	41	irrespective	irrespective	ADV
taxlaw-2822	535	42	of	of	ADP
taxlaw-2822	535	43	what	what	PRON
taxlaw-2822	535	44	the	the	DET
taxlaw-2822	535	45	source	source	NOUN
taxlaw-2822	535	46	-	-	PUNCT
taxlaw-2822	535	47	country	country	NOUN
taxlaw-2822	535	48	does	do	AUX
taxlaw-2822	535	49	.	.	PUNCT
taxlaw-2822	536	1	because	because	SCONJ
taxlaw-2822	536	2	in	in	ADP
taxlaw-2822	536	3	these	these	DET
taxlaw-2822	536	4	cases	case	NOUN
taxlaw-2822	536	5	there	there	PRON
taxlaw-2822	536	6	is	be	VERB
taxlaw-2822	536	7	no	no	DET
taxlaw-2822	536	8	exchange	exchange	NOUN
taxlaw-2822	536	9	of	of	ADP
taxlaw-2822	536	10	information	information	NOUN
taxlaw-2822	536	11	with	with	ADP
taxlaw-2822	536	12	the	the	DET
taxlaw-2822	536	13	other	other	ADJ
taxlaw-2822	536	14	country	country	NOUN
taxlaw-2822	536	15	about	about	ADP
taxlaw-2822	536	16	reciprocal	reciprocal	ADJ
taxlaw-2822	536	17	corporate	corporate	ADJ
taxlaw-2822	536	18	profits	profit	NOUN
taxlaw-2822	536	19	and	and	CCONJ
taxlaw-2822	536	20	losses	loss	NOUN
taxlaw-2822	536	21	,	,	PUNCT
taxlaw-2822	536	22	there	there	PRON
taxlaw-2822	536	23	can	can	AUX
taxlaw-2822	536	24	be	be	AUX
taxlaw-2822	536	25	dual	dual	ADJ
taxlaw-2822	536	26	use	use	NOUN
taxlaw-2822	536	27	of	of	ADP
taxlaw-2822	536	28	losses	loss	NOUN
taxlaw-2822	536	29	(	(	PUNCT
taxlaw-2822	536	30	for	for	ADP
taxlaw-2822	536	31	example	example	NOUN
taxlaw-2822	536	32	losses	loss	NOUN
taxlaw-2822	536	33	are	be	AUX
taxlaw-2822	536	34	used	use	VERB
taxlaw-2822	536	35	in	in	ADP
taxlaw-2822	536	36	the	the	DET
taxlaw-2822	536	37	source	source	NOUN
taxlaw-2822	536	38	-	-	PUNCT
taxlaw-2822	536	39	country	country	NOUN
taxlaw-2822	536	40	and	and	CCONJ
taxlaw-2822	536	41	also	also	ADV
taxlaw-2822	536	42	consolidated	consolidate	VERB
taxlaw-2822	536	43	in	in	ADP
taxlaw-2822	536	44	the	the	DET
taxlaw-2822	536	45	us	us	PROPN
taxlaw-2822	536	46	,	,	PUNCT
taxlaw-2822	536	47	or	or	CCONJ
taxlaw-2822	536	48	foreign	foreign	ADJ
taxlaw-2822	536	49	profits	profit	NOUN
taxlaw-2822	536	50	are	be	AUX
taxlaw-2822	536	51	exempted	exempt	VERB
taxlaw-2822	536	52	but	but	CCONJ
taxlaw-2822	536	53	related	related	ADJ
taxlaw-2822	536	54	costs	cost	NOUN
taxlaw-2822	536	55	are	be	AUX
taxlaw-2822	536	56	deductible	deductible	ADJ
taxlaw-2822	536	57	in	in	ADP
taxlaw-2822	536	58	the	the	DET
taxlaw-2822	536	59	us	us	PROPN
taxlaw-2822	536	60	)	)	PUNCT
taxlaw-2822	536	61	.	.	PUNCT
taxlaw-2822	537	1	as	as	ADP
taxlaw-2822	537	2	a	a	DET
taxlaw-2822	537	3	result	result	NOUN
taxlaw-2822	537	4	,	,	PUNCT
taxlaw-2822	537	5	the	the	DET
taxlaw-2822	537	6	us	us	PROPN
taxlaw-2822	537	7	and	and	CCONJ
taxlaw-2822	537	8	other	other	ADJ
taxlaw-2822	537	9	countries	country	NOUN
taxlaw-2822	537	10	that	that	PRON
taxlaw-2822	537	11	use	use	VERB
taxlaw-2822	537	12	fiscal	fiscal	ADJ
taxlaw-2822	537	13	unity	unity	NOUN
taxlaw-2822	537	14	are	be	AUX
taxlaw-2822	537	15	targeted	target	VERB
taxlaw-2822	537	16	by	by	ADP
taxlaw-2822	537	17	taxpayers	taxpayer	NOUN
taxlaw-2822	537	18	that	that	SCONJ
taxlaw-2822	537	19	"	"	PUNCT
taxlaw-2822	537	20	double	double	ADJ
taxlaw-2822	537	21	dip	dip	NOUN
taxlaw-2822	537	22	"	"	PUNCT
taxlaw-2822	537	23	by	by	ADP
taxlaw-2822	537	24	using	use	VERB
taxlaw-2822	537	25	profits	profit	NOUN
taxlaw-2822	537	26	and	and	CCONJ
taxlaw-2822	537	27	losses	loss	NOUN
taxlaw-2822	537	28	locally	locally	ADV
taxlaw-2822	537	29	in	in	ADP
taxlaw-2822	537	30	the	the	DET
taxlaw-2822	537	31	source	source	NOUN
taxlaw-2822	537	32	-	-	PUNCT
taxlaw-2822	537	33	country	country	NOUN
taxlaw-2822	537	34	and	and	CCONJ
taxlaw-2822	537	35	then	then	ADV
taxlaw-2822	537	36	use	use	VERB
taxlaw-2822	537	37	those	those	DET
taxlaw-2822	537	38	same	same	ADJ
taxlaw-2822	537	39	profits	profit	NOUN
taxlaw-2822	537	40	and	and	CCONJ
taxlaw-2822	537	41	losses	loss	NOUN
taxlaw-2822	537	42	again	again	ADV
taxlaw-2822	537	43	while	while	SCONJ
taxlaw-2822	537	44	consolidating	consolidate	VERB
taxlaw-2822	537	45	in	in	ADP
taxlaw-2822	537	46	the	the	DET
taxlaw-2822	537	47	us	us	PROPN
taxlaw-2822	537	48	(	(	PUNCT
taxlaw-2822	537	49	residence	residence	NOUN
taxlaw-2822	537	50	-	-	PUNCT
taxlaw-2822	537	51	country	country	NOUN
taxlaw-2822	537	52	)	)	PUNCT
taxlaw-2822	537	53	.	.	PUNCT
taxlaw-2822	538	1	the	the	DET
taxlaw-2822	538	2	us	us	PROPN
taxlaw-2822	538	3	,	,	PUNCT
taxlaw-2822	538	4	however	however	ADV
taxlaw-2822	538	5	,	,	PUNCT
taxlaw-2822	538	6	is	be	AUX
taxlaw-2822	538	7	not	not	PART
taxlaw-2822	538	8	always	always	ADV
taxlaw-2822	538	9	a	a	DET
taxlaw-2822	538	10	residence	residence	NOUN
taxlaw-2822	538	11	-	-	PUNCT
taxlaw-2822	538	12	country	country	NOUN
taxlaw-2822	538	13	in	in	ADP
taxlaw-2822	538	14	respect	respect	NOUN
taxlaw-2822	538	15	to	to	ADP
taxlaw-2822	538	16	cross	cross	ADJ
taxlaw-2822	538	17	-	-	ADJ
taxlaw-2822	538	18	border	border	ADJ
taxlaw-2822	538	19	profits	profit	NOUN
taxlaw-2822	538	20	and	and	CCONJ
taxlaw-2822	538	21	losses	loss	NOUN
taxlaw-2822	538	22	.	.	PUNCT
taxlaw-2822	539	1	it	it	PRON
taxlaw-2822	539	2	acts	act	VERB
taxlaw-2822	539	3	as	as	ADP
taxlaw-2822	539	4	source	source	NOUN
taxlaw-2822	539	5	-	-	PUNCT
taxlaw-2822	539	6	country	country	NOUN
taxlaw-2822	539	7	when	when	SCONJ
taxlaw-2822	539	8	foreign	foreign	ADJ
taxlaw-2822	539	9	investors	investor	NOUN
taxlaw-2822	539	10	establish	establish	VERB
taxlaw-2822	539	11	pes	pe	NOUN
taxlaw-2822	539	12	or	or	CCONJ
taxlaw-2822	539	13	affiliated	affiliate	VERB
taxlaw-2822	539	14	/	/	SYM
taxlaw-2822	539	15	controlled	control	VERB
taxlaw-2822	539	16	companies	company	NOUN
taxlaw-2822	539	17	in	in	ADP
taxlaw-2822	539	18	the	the	DET
taxlaw-2822	539	19	us	us	PROPN
taxlaw-2822	539	20	.	.	PUNCT
taxlaw-2822	540	1	us	we	PRON
taxlaw-2822	540	2	corporate	corporate	ADJ
taxlaw-2822	540	3	profits	profit	NOUN
taxlaw-2822	540	4	and	and	CCONJ
taxlaw-2822	540	5	losses	loss	NOUN
taxlaw-2822	540	6	may	may	AUX
taxlaw-2822	540	7	be	be	AUX
taxlaw-2822	540	8	used	use	VERB
taxlaw-2822	540	9	to	to	PART
taxlaw-2822	540	10	achieve	achieve	VERB
taxlaw-2822	540	11	tax	tax	NOUN
taxlaw-2822	540	12	optimization	optimization	NOUN
taxlaw-2822	540	13	at	at	ADP
taxlaw-2822	540	14	global	global	ADJ
taxlaw-2822	540	15	level	level	NOUN
taxlaw-2822	540	16	,	,	PUNCT
taxlaw-2822	540	17	in	in	ADP
taxlaw-2822	540	18	certain	certain	ADJ
taxlaw-2822	540	19	cases	case	NOUN
taxlaw-2822	540	20	with	with	ADP
taxlaw-2822	540	21	a	a	DET
taxlaw-2822	540	22	detrimental	detrimental	ADJ
taxlaw-2822	540	23	effect	effect	NOUN
taxlaw-2822	540	24	for	for	ADP
taxlaw-2822	540	25	the	the	DET
taxlaw-2822	540	26	us	us	PROPN
taxlaw-2822	540	27	.	.	PUNCT
taxlaw-2822	541	1	in	in	ADP
taxlaw-2822	541	2	those	those	DET
taxlaw-2822	541	3	situations	situation	NOUN
taxlaw-2822	541	4	the	the	DET
taxlaw-2822	541	5	us	us	PROPN
taxlaw-2822	541	6	lacks	lack	VERB
taxlaw-2822	541	7	an	an	DET
taxlaw-2822	541	8	effective	effective	ADJ
taxlaw-2822	541	9	strategy	strategy	NOUN
taxlaw-2822	541	10	to	to	PART
taxlaw-2822	541	11	prevent	prevent	VERB
taxlaw-2822	541	12	the	the	DET
taxlaw-2822	541	13	double	double	ADJ
taxlaw-2822	541	14	use	use	NOUN
taxlaw-2822	541	15	of	of	ADP
taxlaw-2822	541	16	losses	loss	NOUN
taxlaw-2822	541	17	generated	generate	VERB
taxlaw-2822	541	18	within	within	ADP
taxlaw-2822	541	19	the	the	DET
taxlaw-2822	541	20	us	us	PROPN
taxlaw-2822	541	21	.	.	PUNCT
taxlaw-2822	542	1	the	the	DET
taxlaw-2822	542	2	reason	reason	NOUN
taxlaw-2822	542	3	for	for	ADP
taxlaw-2822	542	4	this	this	PRON
taxlaw-2822	542	5	is	be	AUX
taxlaw-2822	542	6	that	that	SCONJ
taxlaw-2822	542	7	the	the	DET
taxlaw-2822	542	8	domestic	domestic	ADJ
taxlaw-2822	542	9	fiscal	fiscal	ADJ
taxlaw-2822	542	10	unity	unity	NOUN
taxlaw-2822	542	11	approach	approach	NOUN
taxlaw-2822	542	12	adopted	adopt	VERB
taxlaw-2822	542	13	in	in	ADP
taxlaw-2822	542	14	the	the	DET
taxlaw-2822	542	15	us	us	PROPN
taxlaw-2822	542	16	does	do	AUX
taxlaw-2822	542	17	not	not	PART
taxlaw-2822	542	18	include	include	VERB
taxlaw-2822	542	19	rules	rule	NOUN
taxlaw-2822	542	20	that	that	PRON
taxlaw-2822	542	21	prevent	prevent	VERB
taxlaw-2822	542	22	the	the	DET
taxlaw-2822	542	23	use	use	NOUN
taxlaw-2822	542	24	of	of	ADP
taxlaw-2822	542	25	domestic	domestic	ADJ
taxlaw-2822	542	26	90	90	NUM
taxlaw-2822	542	27	see	see	NOUN
taxlaw-2822	542	28	,	,	PUNCT
taxlaw-2822	542	29	for	for	ADP
taxlaw-2822	542	30	example	example	NOUN
taxlaw-2822	542	31	,	,	PUNCT
taxlaw-2822	542	32	offshore	offshore	ADJ
taxlaw-2822	542	33	profit	profit	NOUN
taxlaw-2822	542	34	shifting	shift	VERB
taxlaw-2822	542	35	and	and	CCONJ
taxlaw-2822	542	36	the	the	DET
taxlaw-2822	542	37	u.s	u.s	PROPN
taxlaw-2822	542	38	.	.	PROPN
taxlaw-2822	542	39	tax	tax	PROPN
taxlaw-2822	542	40	code	code	NOUN
taxlaw-2822	542	41	–	–	PUNCT
taxlaw-2822	542	42	part	part	NOUN
taxlaw-2822	542	43	1	1	NUM
taxlaw-2822	542	44	and	and	CCONJ
taxlaw-2822	542	45	2	2	NUM
taxlaw-2822	542	46	,	,	PUNCT
taxlaw-2822	542	47	supra	supra	ADJ
taxlaw-2822	542	48	note	note	NOUN
taxlaw-2822	542	49	9	9	NUM
taxlaw-2822	542	50	.	.	NOUN
taxlaw-2822	542	51	91	91	NUM
taxlaw-2822	542	52	on	on	ADP
taxlaw-2822	542	53	the	the	DET
taxlaw-2822	542	54	mismatch	mismatch	NOUN
taxlaw-2822	542	55	between	between	ADP
taxlaw-2822	542	56	exempt	exempt	ADJ
taxlaw-2822	542	57	profits	profit	NOUN
taxlaw-2822	542	58	and	and	CCONJ
taxlaw-2822	542	59	deductible	deductible	ADJ
taxlaw-2822	542	60	costs	cost	NOUN
taxlaw-2822	542	61	see	see	VERB
taxlaw-2822	542	62	:	:	PUNCT
taxlaw-2822	542	63	harry	harry	PROPN
taxlaw-2822	542	64	grubert	grubert	PROPN
taxlaw-2822	542	65	&	&	CCONJ
taxlaw-2822	542	66	rosanne	rosanne	PROPN
taxlaw-2822	542	67	altshuler	altshuler	PROPN
taxlaw-2822	542	68	,	,	PUNCT
taxlaw-2822	542	69	corporate	corporate	ADJ
taxlaw-2822	542	70	taxes	taxis	NOUN
taxlaw-2822	542	71	in	in	ADP
taxlaw-2822	542	72	the	the	DET
taxlaw-2822	542	73	world	world	NOUN
taxlaw-2822	542	74	economy	economy	NOUN
taxlaw-2822	542	75	:	:	PUNCT
taxlaw-2822	542	76	reforming	reform	VERB
taxlaw-2822	542	77	the	the	DET
taxlaw-2822	542	78	taxation	taxation	NOUN
taxlaw-2822	542	79	of	of	ADP
taxlaw-2822	542	80	cross	cross	ADJ
taxlaw-2822	542	81	-	-	ADJ
taxlaw-2822	542	82	border	border	ADJ
taxlaw-2822	542	83	income	income	NOUN
taxlaw-2822	542	84	,	,	PUNCT
taxlaw-2822	542	85	in	in	ADP
taxlaw-2822	542	86	fundamental	fundamental	ADJ
taxlaw-2822	542	87	tax	tax	NOUN
taxlaw-2822	542	88	reform	reform	NOUN
taxlaw-2822	542	89	:	:	PUNCT
taxlaw-2822	542	90	issues	issue	NOUN
taxlaw-2822	542	91	,	,	PUNCT
taxlaw-2822	542	92	choices	choice	NOUN
taxlaw-2822	542	93	,	,	PUNCT
taxlaw-2822	542	94	and	and	CCONJ
taxlaw-2822	542	95	implications	implication	NOUN
taxlaw-2822	542	96	319	319	NUM
taxlaw-2822	542	97	,	,	PUNCT
taxlaw-2822	542	98	328	328	NUM
taxlaw-2822	542	99	(	(	PUNCT
taxlaw-2822	542	100	john	john	PROPN
taxlaw-2822	542	101	w.	w.	PROPN
taxlaw-2822	542	102	diamond	diamond	PROPN
taxlaw-2822	542	103	&	&	CCONJ
taxlaw-2822	542	104	george	george	PROPN
taxlaw-2822	542	105	r.	r.	PROPN
taxlaw-2822	542	106	zodrow	zodrow	PROPN
taxlaw-2822	542	107	eds	eds	PROPN
taxlaw-2822	542	108	.	.	PROPN
taxlaw-2822	542	109	,	,	PUNCT
taxlaw-2822	542	110	2008	2008	NUM
taxlaw-2822	542	111	)	)	PUNCT
taxlaw-2822	542	112	;	;	PUNCT
taxlaw-2822	542	113	michael	michael	PROPN
taxlaw-2822	542	114	j.	j.	PROPN
taxlaw-2822	542	115	graetz	graetz	PROPN
taxlaw-2822	542	116	&	&	CCONJ
taxlaw-2822	542	117	paul	paul	PROPN
taxlaw-2822	542	118	w.	w.	PROPN
taxlaw-2822	542	119	oosterhuis	oosterhuis	PROPN
taxlaw-2822	542	120	,	,	PUNCT
taxlaw-2822	542	121	structuring	structure	VERB
taxlaw-2822	542	122	an	an	DET
taxlaw-2822	542	123	exemption	exemption	NOUN
taxlaw-2822	542	124	system	system	NOUN
taxlaw-2822	542	125	for	for	ADP
taxlaw-2822	542	126	foreign	foreign	ADJ
taxlaw-2822	542	127	income	income	NOUN
taxlaw-2822	542	128	of	of	ADP
taxlaw-2822	542	129	u.s	u.s	PROPN
taxlaw-2822	542	130	.	.	PROPN
taxlaw-2822	542	131	corporations	corporation	NOUN
taxlaw-2822	542	132	,	,	PUNCT
taxlaw-2822	542	133	54	54	NUM
taxlaw-2822	542	134	nat'l	nat'l	PROPN
taxlaw-2822	542	135	tax	tax	NOUN
taxlaw-2822	542	136	j.771	j.771	NOUN
taxlaw-2822	542	137	,	,	PUNCT
taxlaw-2822	542	138	781	781	NUM
taxlaw-2822	542	139	(	(	PUNCT
taxlaw-2822	542	140	2001	2001	NUM
taxlaw-2822	542	141	)	)	PUNCT
taxlaw-2822	542	142	.	.	PUNCT
taxlaw-2822	543	1	92	92	NUM
taxlaw-2822	543	2	clifton	clifton	PROPN
taxlaw-2822	543	3	fleming	fleming	PROPN
taxlaw-2822	543	4	,	,	PUNCT
taxlaw-2822	543	5	jr	jr	PROPN
taxlaw-2822	543	6	.	.	PROPN
taxlaw-2822	543	7	et	et	PROPN
taxlaw-2822	543	8	al	al	PROPN
taxlaw-2822	543	9	.	.	PROPN
taxlaw-2822	543	10	,	,	PUNCT
taxlaw-2822	543	11	supra	supra	PROPN
taxlaw-2822	543	12	note	note	PROPN
taxlaw-2822	543	13	79	79	NUM
taxlaw-2822	543	14	,	,	PUNCT
taxlaw-2822	543	15	at	at	ADP
taxlaw-2822	543	16	116	116	NUM
taxlaw-2822	543	17	.	.	PUNCT
taxlaw-2822	543	18	93	93	NUM
taxlaw-2822	543	19	the	the	DET
taxlaw-2822	543	20	national	national	ADJ
taxlaw-2822	543	21	foreign	foreign	PROPN
taxlaw-2822	543	22	trade	trade	PROPN
taxlaw-2822	543	23	council	council	NOUN
taxlaw-2822	543	24	,	,	PUNCT
taxlaw-2822	543	25	comments	comment	NOUN
taxlaw-2822	543	26	to	to	ADP
taxlaw-2822	543	27	the	the	DET
taxlaw-2822	543	28	president	president	NOUN
taxlaw-2822	543	29	's	's	PART
taxlaw-2822	543	30	advisory	advisory	ADJ
taxlaw-2822	543	31	panel	panel	NOUN
taxlaw-2822	543	32	on	on	ADP
taxlaw-2822	543	33	tax	tax	NOUN
taxlaw-2822	543	34	reform	reform	NOUN
taxlaw-2822	543	35	,	,	PUNCT
taxlaw-2822	543	36	available	available	ADJ
taxlaw-2822	543	37	at	at	ADP
taxlaw-2822	543	38	http://govinfo.library.unt.edu/taxreformpanel/comments/_files/usinternationaltaxsystem.pdf	http://govinfo.library.unt.edu/taxreformpanel/comments/_files/usinternationaltaxsystem.pdf	PROPN
taxlaw-2822	543	39	,	,	PUNCT
taxlaw-2822	543	40	at	at	ADP
taxlaw-2822	543	41	102–105	102–105	NUM
taxlaw-2822	543	42	,	,	PUNCT
taxlaw-2822	543	43	132–35	132–35	NUM
taxlaw-2822	543	44	,	,	PUNCT
taxlaw-2822	543	45	239–43	239–43	NUM
taxlaw-2822	543	46	.	.	PUNCT
taxlaw-2822	544	1	see	see	VERB
taxlaw-2822	544	2	also	also	ADV
taxlaw-2822	544	3	harry	harry	PROPN
taxlaw-2822	544	4	grubert	grubert	PROPN
taxlaw-2822	544	5	,	,	PUNCT
taxlaw-2822	544	6	enacting	enact	VERB
taxlaw-2822	544	7	dividend	dividend	NOUN
taxlaw-2822	544	8	exemption	exemption	NOUN
taxlaw-2822	544	9	and	and	CCONJ
taxlaw-2822	544	10	tax	tax	NOUN
taxlaw-2822	544	11	revenue	revenue	NOUN
taxlaw-2822	544	12	,	,	PUNCT
taxlaw-2822	544	13	54	54	NUM
taxlaw-2822	544	14	nat’l	nat’l	NOUN
taxlaw-2822	544	15	tax	tax	NOUN
taxlaw-2822	544	16	j.	j.	PROPN
taxlaw-2822	544	17	811	811	NUM
taxlaw-2822	544	18	(	(	PUNCT
taxlaw-2822	544	19	2001	2001	NUM
taxlaw-2822	544	20	)	)	PUNCT
taxlaw-2822	544	21	.	.	PUNCT
taxlaw-2822	545	1	2014	2014	NUM
taxlaw-2822	545	2	]	]	PUNCT
taxlaw-2822	545	3	the	the	DET
taxlaw-2822	545	4	use	use	NOUN
taxlaw-2822	545	5	of	of	ADP
taxlaw-2822	545	6	cross	cross	ADJ
taxlaw-2822	545	7	-	-	ADJ
taxlaw-2822	545	8	border	border	ADJ
taxlaw-2822	545	9	corporate	corporate	ADJ
taxlaw-2822	545	10	profits	profit	NOUN
taxlaw-2822	545	11	and	and	CCONJ
taxlaw-2822	545	12	losses	loss	NOUN
taxlaw-2822	545	13	165	165	NUM
taxlaw-2822	545	14	corporate	corporate	ADJ
taxlaw-2822	545	15	profits	profit	NOUN
taxlaw-2822	545	16	and	and	CCONJ
taxlaw-2822	545	17	losses	loss	NOUN
taxlaw-2822	545	18	in	in	ADP
taxlaw-2822	545	19	another	another	DET
taxlaw-2822	545	20	residence	residence	NOUN
taxlaw-2822	545	21	-	-	PUNCT
taxlaw-2822	545	22	country	country	NOUN
taxlaw-2822	545	23	and	and	CCONJ
taxlaw-2822	545	24	,	,	PUNCT
taxlaw-2822	545	25	as	as	ADP
taxlaw-2822	545	26	a	a	DET
taxlaw-2822	545	27	result	result	NOUN
taxlaw-2822	545	28	,	,	PUNCT
taxlaw-2822	545	29	the	the	DET
taxlaw-2822	545	30	us	us	PROPN
taxlaw-2822	545	31	is	be	AUX
taxlaw-2822	545	32	not	not	PART
taxlaw-2822	545	33	capable	capable	ADJ
taxlaw-2822	545	34	of	of	ADP
taxlaw-2822	545	35	cooperating	cooperate	VERB
taxlaw-2822	545	36	with	with	ADP
taxlaw-2822	545	37	residence	residence	NOUN
taxlaw-2822	545	38	-	-	PUNCT
taxlaw-2822	545	39	countries	country	NOUN
taxlaw-2822	545	40	to	to	PART
taxlaw-2822	545	41	prevent	prevent	VERB
taxlaw-2822	545	42	the	the	DET
taxlaw-2822	545	43	dual	dual	ADJ
taxlaw-2822	545	44	use	use	NOUN
taxlaw-2822	545	45	of	of	ADP
taxlaw-2822	545	46	losses.94	losses.94	NOUN
taxlaw-2822	545	47	when	when	SCONJ
taxlaw-2822	545	48	acting	act	VERB
taxlaw-2822	545	49	as	as	ADP
taxlaw-2822	545	50	a	a	DET
taxlaw-2822	545	51	source	source	NOUN
taxlaw-2822	545	52	-	-	PUNCT
taxlaw-2822	545	53	country	country	NOUN
taxlaw-2822	545	54	,	,	PUNCT
taxlaw-2822	545	55	this	this	DET
taxlaw-2822	545	56	problem	problem	NOUN
taxlaw-2822	545	57	is	be	AUX
taxlaw-2822	545	58	exacerbated	exacerbate	VERB
taxlaw-2822	545	59	when	when	SCONJ
taxlaw-2822	545	60	the	the	DET
taxlaw-2822	545	61	us	us	PROPN
taxlaw-2822	545	62	,	,	PUNCT
taxlaw-2822	545	63	as	as	ADP
taxlaw-2822	545	64	a	a	DET
taxlaw-2822	545	65	resident	resident	NOUN
taxlaw-2822	545	66	-	-	PUNCT
taxlaw-2822	545	67	country	country	NOUN
taxlaw-2822	545	68	,	,	PUNCT
taxlaw-2822	545	69	also	also	ADV
taxlaw-2822	545	70	interacts	interact	VERB
taxlaw-2822	545	71	with	with	ADP
taxlaw-2822	545	72	source	source	NOUN
taxlaw-2822	545	73	-	-	PUNCT
taxlaw-2822	545	74	countries	country	NOUN
taxlaw-2822	545	75	that	that	PRON
taxlaw-2822	545	76	adopt	adopt	VERB
taxlaw-2822	545	77	domestic	domestic	ADJ
taxlaw-2822	545	78	fiscal	fiscal	ADJ
taxlaw-2822	545	79	unity	unity	NOUN
taxlaw-2822	545	80	because	because	SCONJ
taxlaw-2822	545	81	also	also	ADV
taxlaw-2822	545	82	in	in	ADP
taxlaw-2822	545	83	that	that	DET
taxlaw-2822	545	84	case	case	NOUN
taxlaw-2822	545	85	there	there	PRON
taxlaw-2822	545	86	can	can	AUX
taxlaw-2822	545	87	be	be	AUX
taxlaw-2822	545	88	dual	dual	ADJ
taxlaw-2822	545	89	use	use	NOUN
taxlaw-2822	545	90	of	of	ADP
taxlaw-2822	545	91	losses	loss	NOUN
taxlaw-2822	545	92	.	.	PUNCT
taxlaw-2822	546	1	in	in	ADP
taxlaw-2822	546	2	conclusion	conclusion	NOUN
taxlaw-2822	546	3	,	,	PUNCT
taxlaw-2822	546	4	if	if	SCONJ
taxlaw-2822	546	5	there	there	PRON
taxlaw-2822	546	6	is	be	VERB
taxlaw-2822	546	7	no	no	DET
taxlaw-2822	546	8	exchange	exchange	NOUN
taxlaw-2822	546	9	of	of	ADP
taxlaw-2822	546	10	information	information	NOUN
taxlaw-2822	546	11	and	and	CCONJ
taxlaw-2822	546	12	the	the	DET
taxlaw-2822	546	13	us	us	PROPN
taxlaw-2822	546	14	acts	act	VERB
taxlaw-2822	546	15	as	as	ADP
taxlaw-2822	546	16	a	a	DET
taxlaw-2822	546	17	residence	residence	NOUN
taxlaw-2822	546	18	-	-	PUNCT
taxlaw-2822	546	19	country	country	NOUN
taxlaw-2822	546	20	in	in	ADP
taxlaw-2822	546	21	respect	respect	NOUN
taxlaw-2822	546	22	to	to	ADP
taxlaw-2822	546	23	cross	cross	ADJ
taxlaw-2822	546	24	-	-	ADJ
taxlaw-2822	546	25	border	border	ADJ
taxlaw-2822	546	26	corporate	corporate	ADJ
taxlaw-2822	546	27	profits	profit	NOUN
taxlaw-2822	546	28	and	and	CCONJ
taxlaw-2822	546	29	losses	loss	NOUN
taxlaw-2822	546	30	,	,	PUNCT
taxlaw-2822	546	31	the	the	DET
taxlaw-2822	546	32	us	us	PROPN
taxlaw-2822	546	33	can	can	AUX
taxlaw-2822	546	34	not	not	PART
taxlaw-2822	546	35	fully	fully	ADV
taxlaw-2822	546	36	protect	protect	VERB
taxlaw-2822	546	37	its	its	PRON
taxlaw-2822	546	38	tax	tax	NOUN
taxlaw-2822	546	39	base	base	NOUN
taxlaw-2822	546	40	.	.	PUNCT
taxlaw-2822	547	1	likewise	likewise	ADV
taxlaw-2822	547	2	,	,	PUNCT
taxlaw-2822	547	3	if	if	SCONJ
taxlaw-2822	547	4	there	there	PRON
taxlaw-2822	547	5	is	be	VERB
taxlaw-2822	547	6	no	no	DET
taxlaw-2822	547	7	exchange	exchange	NOUN
taxlaw-2822	547	8	of	of	ADP
taxlaw-2822	547	9	information	information	NOUN
taxlaw-2822	547	10	and	and	CCONJ
taxlaw-2822	547	11	the	the	DET
taxlaw-2822	547	12	us	us	PROPN
taxlaw-2822	547	13	acts	act	VERB
taxlaw-2822	547	14	a	a	DET
taxlaw-2822	547	15	source	source	NOUN
taxlaw-2822	547	16	-	-	PUNCT
taxlaw-2822	547	17	country	country	NOUN
taxlaw-2822	547	18	,	,	PUNCT
taxlaw-2822	547	19	it	it	PRON
taxlaw-2822	547	20	can	can	AUX
taxlaw-2822	547	21	not	not	PART
taxlaw-2822	547	22	cooperate	cooperate	VERB
taxlaw-2822	547	23	with	with	ADP
taxlaw-2822	547	24	other	other	ADJ
taxlaw-2822	547	25	countries	country	NOUN
taxlaw-2822	547	26	to	to	PART
taxlaw-2822	547	27	prevent	prevent	VERB
taxlaw-2822	547	28	the	the	DET
taxlaw-2822	547	29	double	double	ADJ
taxlaw-2822	547	30	use	use	NOUN
taxlaw-2822	547	31	of	of	ADP
taxlaw-2822	547	32	corporate	corporate	ADJ
taxlaw-2822	547	33	profits	profit	NOUN
taxlaw-2822	547	34	and	and	CCONJ
taxlaw-2822	547	35	losses	loss	NOUN
taxlaw-2822	547	36	.	.	PUNCT
taxlaw-2822	548	1	in	in	ADP
taxlaw-2822	548	2	both	both	DET
taxlaw-2822	548	3	cases	case	NOUN
taxlaw-2822	548	4	the	the	DET
taxlaw-2822	548	5	reason	reason	NOUN
taxlaw-2822	548	6	for	for	ADP
taxlaw-2822	548	7	the	the	DET
taxlaw-2822	548	8	lack	lack	NOUN
taxlaw-2822	548	9	of	of	ADP
taxlaw-2822	548	10	coordination	coordination	NOUN
taxlaw-2822	548	11	is	be	AUX
taxlaw-2822	548	12	that	that	SCONJ
taxlaw-2822	548	13	the	the	DET
taxlaw-2822	548	14	us	us	PROPN
taxlaw-2822	548	15	is	be	AUX
taxlaw-2822	548	16	stuck	stick	VERB
taxlaw-2822	548	17	in	in	ADP
taxlaw-2822	548	18	uncooperative	uncooperative	ADJ
taxlaw-2822	548	19	outcomes	outcome	NOUN
taxlaw-2822	548	20	which	which	PRON
taxlaw-2822	548	21	do	do	AUX
taxlaw-2822	548	22	not	not	PART
taxlaw-2822	548	23	allow	allow	VERB
taxlaw-2822	548	24	access	access	NOUN
taxlaw-2822	548	25	to	to	ADP
taxlaw-2822	548	26	global	global	ADJ
taxlaw-2822	548	27	corporate	corporate	ADJ
taxlaw-2822	548	28	tax	tax	NOUN
taxlaw-2822	548	29	information	information	NOUN
taxlaw-2822	548	30	.	.	PUNCT
taxlaw-2822	549	1	there	there	PRON
taxlaw-2822	549	2	is	be	VERB
taxlaw-2822	549	3	clearly	clearly	ADV
taxlaw-2822	549	4	a	a	DET
taxlaw-2822	549	5	need	need	NOUN
taxlaw-2822	549	6	to	to	PART
taxlaw-2822	549	7	recalibrate	recalibrate	VERB
taxlaw-2822	549	8	the	the	DET
taxlaw-2822	549	9	us	us	PROPN
taxlaw-2822	549	10	system	system	NOUN
taxlaw-2822	549	11	of	of	ADP
taxlaw-2822	549	12	taxation	taxation	NOUN
taxlaw-2822	549	13	of	of	ADP
taxlaw-2822	549	14	multinational	multinational	ADJ
taxlaw-2822	549	15	groups	group	NOUN
taxlaw-2822	549	16	to	to	PART
taxlaw-2822	549	17	limit	limit	VERB
taxlaw-2822	549	18	aggressive	aggressive	ADJ
taxlaw-2822	549	19	tax	tax	NOUN
taxlaw-2822	549	20	strategies	strategy	NOUN
taxlaw-2822	549	21	by	by	ADP
taxlaw-2822	549	22	global	global	ADJ
taxlaw-2822	549	23	taxpayers	taxpayer	NOUN
taxlaw-2822	549	24	and	and	CCONJ
taxlaw-2822	549	25	the	the	DET
taxlaw-2822	549	26	us	we	PRON
taxlaw-2822	549	27	could	could	AUX
taxlaw-2822	549	28	effectively	effectively	ADV
taxlaw-2822	549	29	pursue	pursue	VERB
taxlaw-2822	549	30	that	that	DET
taxlaw-2822	549	31	goal	goal	NOUN
taxlaw-2822	549	32	by	by	ADP
taxlaw-2822	549	33	seeking	seek	VERB
taxlaw-2822	549	34	access	access	NOUN
taxlaw-2822	549	35	to	to	ADP
taxlaw-2822	549	36	global	global	ADJ
taxlaw-2822	549	37	corporate	corporate	ADJ
taxlaw-2822	549	38	tax	tax	NOUN
taxlaw-2822	549	39	information	information	NOUN
taxlaw-2822	549	40	.	.	PUNCT
taxlaw-2822	550	1	the	the	DET
taxlaw-2822	550	2	political	political	ADJ
taxlaw-2822	550	3	process	process	NOUN
taxlaw-2822	550	4	leading	lead	VERB
taxlaw-2822	550	5	to	to	ADP
taxlaw-2822	550	6	a	a	DET
taxlaw-2822	550	7	change	change	NOUN
taxlaw-2822	550	8	of	of	ADP
taxlaw-2822	550	9	the	the	DET
taxlaw-2822	550	10	status	status	NOUN
taxlaw-2822	550	11	quo	quo	NOUN
taxlaw-2822	550	12	of	of	ADP
taxlaw-2822	550	13	the	the	DET
taxlaw-2822	550	14	tax	tax	NOUN
taxlaw-2822	550	15	treatment	treatment	NOUN
taxlaw-2822	550	16	of	of	ADP
taxlaw-2822	550	17	us	we	PRON
taxlaw-2822	550	18	-	-	PUNCT
taxlaw-2822	550	19	based	base	VERB
taxlaw-2822	550	20	multinationals	multinational	NOUN
taxlaw-2822	550	21	is	be	AUX
taxlaw-2822	550	22	,	,	PUNCT
taxlaw-2822	550	23	at	at	ADP
taxlaw-2822	550	24	best	good	ADJ
taxlaw-2822	550	25	,	,	PUNCT
taxlaw-2822	550	26	unpredictable	unpredictable	ADJ
taxlaw-2822	550	27	at	at	ADP
taxlaw-2822	550	28	this	this	DET
taxlaw-2822	550	29	stage	stage	NOUN
taxlaw-2822	550	30	.	.	PUNCT
taxlaw-2822	551	1	however	however	ADV
taxlaw-2822	551	2	,	,	PUNCT
taxlaw-2822	551	3	assuming	assume	VERB
taxlaw-2822	551	4	that	that	SCONJ
taxlaw-2822	551	5	a	a	DET
taxlaw-2822	551	6	consensus	consensus	NOUN
taxlaw-2822	551	7	could	could	AUX
taxlaw-2822	551	8	be	be	AUX
taxlaw-2822	551	9	reached	reach	VERB
taxlaw-2822	551	10	on	on	ADP
taxlaw-2822	551	11	a	a	DET
taxlaw-2822	551	12	change	change	NOUN
taxlaw-2822	551	13	of	of	ADP
taxlaw-2822	551	14	the	the	DET
taxlaw-2822	551	15	current	current	ADJ
taxlaw-2822	551	16	situation	situation	NOUN
taxlaw-2822	551	17	,	,	PUNCT
taxlaw-2822	551	18	the	the	DET
taxlaw-2822	551	19	broad	broad	ADJ
taxlaw-2822	551	20	policy	policy	NOUN
taxlaw-2822	551	21	choice	choice	NOUN
taxlaw-2822	551	22	would	would	AUX
taxlaw-2822	551	23	be	be	AUX
taxlaw-2822	551	24	,	,	PUNCT
taxlaw-2822	551	25	in	in	ADP
taxlaw-2822	551	26	theory	theory	NOUN
taxlaw-2822	551	27	,	,	PUNCT
taxlaw-2822	551	28	between	between	ADP
taxlaw-2822	551	29	a	a	DET
taxlaw-2822	551	30	worldwide	worldwide	ADJ
taxlaw-2822	551	31	tax	tax	NOUN
taxlaw-2822	551	32	consolidation	consolidation	NOUN
taxlaw-2822	551	33	system	system	NOUN
taxlaw-2822	551	34	and	and	CCONJ
taxlaw-2822	551	35	a	a	DET
taxlaw-2822	551	36	territorial	territorial	ADJ
taxlaw-2822	551	37	tax	tax	NOUN
taxlaw-2822	551	38	system	system	NOUN
taxlaw-2822	551	39	.	.	PUNCT
taxlaw-2822	552	1	these	these	DET
taxlaw-2822	552	2	alternatives	alternative	NOUN
taxlaw-2822	552	3	will	will	AUX
taxlaw-2822	552	4	not	not	PART
taxlaw-2822	552	5	be	be	AUX
taxlaw-2822	552	6	discussed	discuss	VERB
taxlaw-2822	552	7	in	in	ADP
taxlaw-2822	552	8	details	detail	NOUN
taxlaw-2822	552	9	here	here	ADV
taxlaw-2822	552	10	,	,	PUNCT
taxlaw-2822	552	11	but	but	CCONJ
taxlaw-2822	552	12	the	the	DET
taxlaw-2822	552	13	point	point	NOUN
taxlaw-2822	552	14	is	be	AUX
taxlaw-2822	552	15	that	that	SCONJ
taxlaw-2822	552	16	,	,	PUNCT
taxlaw-2822	552	17	although	although	SCONJ
taxlaw-2822	552	18	each	each	PRON
taxlaw-2822	552	19	of	of	ADP
taxlaw-2822	552	20	these	these	DET
taxlaw-2822	552	21	alternatives	alternative	NOUN
taxlaw-2822	552	22	adopts	adopt	VERB
taxlaw-2822	552	23	a	a	DET
taxlaw-2822	552	24	radically	radically	ADV
taxlaw-2822	552	25	different	different	ADJ
taxlaw-2822	552	26	solution	solution	NOUN
taxlaw-2822	552	27	to	to	ADP
taxlaw-2822	552	28	the	the	DET
taxlaw-2822	552	29	tax	tax	NOUN
taxlaw-2822	552	30	treatment	treatment	NOUN
taxlaw-2822	552	31	in	in	ADP
taxlaw-2822	552	32	the	the	DET
taxlaw-2822	552	33	us	us	PROPN
taxlaw-2822	552	34	of	of	ADP
taxlaw-2822	552	35	cross	cross	ADJ
taxlaw-2822	552	36	-	-	ADJ
taxlaw-2822	552	37	border	border	ADJ
taxlaw-2822	552	38	corporate	corporate	ADJ
taxlaw-2822	552	39	profits	profit	NOUN
taxlaw-2822	552	40	and	and	CCONJ
taxlaw-2822	552	41	losses	loss	NOUN
taxlaw-2822	552	42	,	,	PUNCT
taxlaw-2822	552	43	under	under	ADP
taxlaw-2822	552	44	both	both	PRON
taxlaw-2822	552	45	of	of	ADP
taxlaw-2822	552	46	them	they	PRON
taxlaw-2822	552	47	the	the	DET
taxlaw-2822	552	48	us	us	PROPN
taxlaw-2822	552	49	would	would	AUX
taxlaw-2822	552	50	have	have	VERB
taxlaw-2822	552	51	an	an	DET
taxlaw-2822	552	52	incentive	incentive	NOUN
taxlaw-2822	552	53	gain	gain	NOUN
taxlaw-2822	552	54	access	access	NOUN
taxlaw-2822	552	55	to	to	ADP
taxlaw-2822	552	56	global	global	ADJ
taxlaw-2822	552	57	corporate	corporate	ADJ
taxlaw-2822	552	58	tax	tax	NOUN
taxlaw-2822	552	59	information	information	NOUN
taxlaw-2822	552	60	.	.	PUNCT
taxlaw-2822	553	1	a	a	DET
taxlaw-2822	553	2	worldwide	worldwide	ADJ
taxlaw-2822	553	3	tax	tax	NOUN
taxlaw-2822	553	4	consolidation	consolidation	NOUN
taxlaw-2822	553	5	system	system	NOUN
taxlaw-2822	553	6	would	would	AUX
taxlaw-2822	553	7	fully	fully	ADV
taxlaw-2822	553	8	include	include	VERB
taxlaw-2822	553	9	foreign	foreign	ADJ
taxlaw-2822	553	10	corporate	corporate	ADJ
taxlaw-2822	553	11	profits	profit	NOUN
taxlaw-2822	553	12	and	and	CCONJ
taxlaw-2822	553	13	losses	loss	NOUN
taxlaw-2822	553	14	,	,	PUNCT
taxlaw-2822	553	15	on	on	ADP
taxlaw-2822	553	16	a	a	DET
taxlaw-2822	553	17	current	current	ADJ
taxlaw-2822	553	18	basis	basis	NOUN
taxlaw-2822	553	19	,	,	PUNCT
taxlaw-2822	553	20	in	in	ADP
taxlaw-2822	553	21	the	the	DET
taxlaw-2822	553	22	taxable	taxable	ADJ
taxlaw-2822	553	23	base	base	NOUN
taxlaw-2822	553	24	of	of	ADP
taxlaw-2822	553	25	the	the	DET
taxlaw-2822	553	26	us	us	PROPN
taxlaw-2822	553	27	,	,	PUNCT
taxlaw-2822	553	28	net	net	NOUN
taxlaw-2822	553	29	of	of	ADP
taxlaw-2822	553	30	related	related	ADJ
taxlaw-2822	553	31	expenses	expense	NOUN
taxlaw-2822	553	32	,	,	PUNCT
taxlaw-2822	553	33	and	and	CCONJ
taxlaw-2822	553	34	provide	provide	VERB
taxlaw-2822	553	35	relief	relief	NOUN
taxlaw-2822	553	36	from	from	ADP
taxlaw-2822	553	37	double	double	ADJ
taxlaw-2822	553	38	taxation	taxation	NOUN
taxlaw-2822	553	39	through	through	ADP
taxlaw-2822	553	40	a	a	DET
taxlaw-2822	553	41	foreign	foreign	ADJ
taxlaw-2822	553	42	tax	tax	NOUN
taxlaw-2822	553	43	credit	credit	NOUN
taxlaw-2822	553	44	.	.	PUNCT
taxlaw-2822	554	1	this	this	DET
taxlaw-2822	554	2	system	system	NOUN
taxlaw-2822	554	3	would	would	AUX
taxlaw-2822	554	4	require	require	VERB
taxlaw-2822	554	5	the	the	DET
taxlaw-2822	554	6	rollback	rollback	NOUN
taxlaw-2822	554	7	of	of	ADP
taxlaw-2822	554	8	the	the	DET
taxlaw-2822	554	9	existing	exist	VERB
taxlaw-2822	554	10	deferral	deferral	ADJ
taxlaw-2822	554	11	principle	principle	NOUN
taxlaw-2822	554	12	because	because	SCONJ
taxlaw-2822	554	13	foreign	foreign	ADJ
taxlaw-2822	554	14	corporate	corporate	ADJ
taxlaw-2822	554	15	profits	profit	NOUN
taxlaw-2822	554	16	and	and	CCONJ
taxlaw-2822	554	17	losses	loss	NOUN
taxlaw-2822	554	18	would	would	AUX
taxlaw-2822	554	19	be	be	AUX
taxlaw-2822	554	20	included	include	VERB
taxlaw-2822	554	21	in	in	ADP
taxlaw-2822	554	22	the	the	DET
taxlaw-2822	554	23	us	us	PROPN
taxlaw-2822	554	24	taxable	taxable	ADJ
taxlaw-2822	554	25	base	base	NOUN
taxlaw-2822	554	26	on	on	ADP
taxlaw-2822	554	27	a	a	DET
taxlaw-2822	554	28	current	current	ADJ
taxlaw-2822	554	29	basis	basis	NOUN
taxlaw-2822	554	30	,	,	PUNCT
taxlaw-2822	554	31	and	and	CCONJ
taxlaw-2822	554	32	subject	subject	ADJ
taxlaw-2822	554	33	to	to	ADP
taxlaw-2822	554	34	the	the	DET
taxlaw-2822	554	35	same	same	ADJ
taxlaw-2822	554	36	u.s	u.s	PROPN
taxlaw-2822	554	37	.	.	PROPN
taxlaw-2822	554	38	corporate	corporate	ADJ
taxlaw-2822	554	39	tax	tax	NOUN
taxlaw-2822	554	40	rate	rate	NOUN
taxlaw-2822	554	41	.	.	PUNCT
taxlaw-2822	555	1	worldwide	worldwide	ADJ
taxlaw-2822	555	2	consolidation	consolidation	NOUN
taxlaw-2822	555	3	would	would	AUX
taxlaw-2822	555	4	therefore	therefore	ADV
taxlaw-2822	555	5	need	need	VERB
taxlaw-2822	555	6	to	to	PART
taxlaw-2822	555	7	include	include	VERB
taxlaw-2822	555	8	rules	rule	NOUN
taxlaw-2822	555	9	to	to	PART
taxlaw-2822	555	10	prevent	prevent	VERB
taxlaw-2822	555	11	effective	effective	ADJ
taxlaw-2822	555	12	corporate	corporate	ADJ
taxlaw-2822	555	13	inversions	inversion	NOUN
taxlaw-2822	555	14	.	.	PUNCT
taxlaw-2822	556	1	the	the	DET
taxlaw-2822	556	2	major	major	ADJ
taxlaw-2822	556	3	issue	issue	NOUN
taxlaw-2822	556	4	with	with	ADP
taxlaw-2822	556	5	mandatory	mandatory	ADJ
taxlaw-2822	556	6	worldwide	worldwide	ADJ
taxlaw-2822	556	7	consolidation	consolidation	NOUN
taxlaw-2822	556	8	is	be	AUX
taxlaw-2822	556	9	the	the	DET
taxlaw-2822	556	10	tax	tax	NOUN
taxlaw-2822	556	11	competitiveness	competitiveness	NOUN
taxlaw-2822	556	12	of	of	ADP
taxlaw-2822	556	13	us	us	PROPN
taxlaw-2822	556	14	firms	firm	NOUN
taxlaw-2822	556	15	because	because	SCONJ
taxlaw-2822	556	16	us	us	PROPN
taxlaw-2822	556	17	firms	firm	NOUN
taxlaw-2822	556	18	would	would	AUX
taxlaw-2822	556	19	face	face	VERB
taxlaw-2822	556	20	the	the	DET
taxlaw-2822	556	21	same	same	ADJ
taxlaw-2822	556	22	us	us	PROPN
taxlaw-2822	556	23	tax	tax	NOUN
taxlaw-2822	556	24	rate	rate	NOUN
taxlaw-2822	556	25	everywhere	everywhere	ADV
taxlaw-2822	556	26	and	and	CCONJ
taxlaw-2822	556	27	they	they	PRON
taxlaw-2822	556	28	would	would	AUX
taxlaw-2822	556	29	not	not	PART
taxlaw-2822	556	30	enjoy	enjoy	VERB
taxlaw-2822	556	31	the	the	DET
taxlaw-2822	556	32	same	same	ADJ
taxlaw-2822	556	33	after	after	ADP
taxlaw-2822	556	34	-	-	PUNCT
taxlaw-2822	556	35	tax	tax	NOUN
taxlaw-2822	556	36	rate	rate	NOUN
taxlaw-2822	556	37	of	of	ADP
taxlaw-2822	556	38	return	return	NOUN
taxlaw-2822	556	39	on	on	ADP
taxlaw-2822	556	40	investment	investment	NOUN
taxlaw-2822	556	41	reaped	reap	VERB
taxlaw-2822	556	42	by	by	ADP
taxlaw-2822	556	43	their	their	PRON
taxlaw-2822	556	44	competitors	competitor	NOUN
taxlaw-2822	556	45	in	in	ADP
taxlaw-2822	556	46	source	source	NOUN
taxlaw-2822	556	47	-	-	PUNCT
taxlaw-2822	556	48	countries	country	NOUN
taxlaw-2822	556	49	when	when	SCONJ
taxlaw-2822	556	50	those	those	DET
taxlaw-2822	556	51	competitors	competitor	NOUN
taxlaw-2822	556	52	are	be	AUX
taxlaw-2822	556	53	ultimately	ultimately	ADV
taxlaw-2822	556	54	exempt	exempt	ADJ
taxlaw-2822	556	55	in	in	ADP
taxlaw-2822	556	56	their	their	PRON
taxlaw-2822	556	57	residence	residence	NOUN
taxlaw-2822	556	58	-	-	PUNCT
taxlaw-2822	556	59	countries	country	NOUN
taxlaw-2822	556	60	that	that	PRON
taxlaw-2822	556	61	adopt	adopt	VERB
taxlaw-2822	556	62	the	the	DET
taxlaw-2822	556	63	territorial	territorial	ADJ
taxlaw-2822	556	64	system.95	system.95	NOUN
taxlaw-2822	556	65	94	94	NUM
taxlaw-2822	556	66	other	other	ADJ
taxlaw-2822	556	67	source	source	NOUN
taxlaw-2822	556	68	-	-	PUNCT
taxlaw-2822	556	69	based	base	VERB
taxlaw-2822	556	70	consolidation	consolidation	NOUN
taxlaw-2822	556	71	system	system	NOUN
taxlaw-2822	556	72	have	have	VERB
taxlaw-2822	556	73	an	an	DET
taxlaw-2822	556	74	outright	outright	ADJ
taxlaw-2822	556	75	prohibition	prohibition	NOUN
taxlaw-2822	556	76	of	of	ADP
taxlaw-2822	556	77	extraction	extraction	NOUN
taxlaw-2822	556	78	of	of	ADP
taxlaw-2822	556	79	corporate	corporate	ADJ
taxlaw-2822	556	80	profits	profit	NOUN
taxlaw-2822	556	81	and	and	CCONJ
taxlaw-2822	556	82	losses	loss	NOUN
taxlaw-2822	556	83	.	.	PUNCT
taxlaw-2822	557	1	for	for	ADP
taxlaw-2822	557	2	example	example	NOUN
taxlaw-2822	557	3	in	in	ADP
taxlaw-2822	557	4	group	group	NOUN
taxlaw-2822	557	5	relief	relief	NOUN
taxlaw-2822	557	6	(	(	PUNCT
taxlaw-2822	557	7	uk	uk	PROPN
taxlaw-2822	557	8	and	and	CCONJ
taxlaw-2822	557	9	ireland	ireland	PROPN
taxlaw-2822	557	10	)	)	PUNCT
taxlaw-2822	557	11	there	there	PRON
taxlaw-2822	557	12	is	be	VERB
taxlaw-2822	557	13	a	a	DET
taxlaw-2822	557	14	prohibition	prohibition	NOUN
taxlaw-2822	557	15	to	to	PART
taxlaw-2822	557	16	transfer	transfer	VERB
taxlaw-2822	557	17	all	all	DET
taxlaw-2822	557	18	kinds	kind	NOUN
taxlaw-2822	557	19	of	of	ADP
taxlaw-2822	557	20	profits	profit	NOUN
taxlaw-2822	557	21	to	to	ADP
taxlaw-2822	557	22	all	all	DET
taxlaw-2822	557	23	kinds	kind	NOUN
taxlaw-2822	557	24	of	of	ADP
taxlaw-2822	557	25	entities	entity	NOUN
taxlaw-2822	557	26	and	and	CCONJ
taxlaw-2822	557	27	a	a	DET
taxlaw-2822	557	28	prohibition	prohibition	NOUN
taxlaw-2822	557	29	to	to	PART
taxlaw-2822	557	30	transfer	transfer	VERB
taxlaw-2822	557	31	domestic	domestic	ADJ
taxlaw-2822	557	32	corporate	corporate	ADJ
taxlaw-2822	557	33	losses	loss	NOUN
taxlaw-2822	557	34	to	to	ADP
taxlaw-2822	557	35	foreign	foreign	ADJ
taxlaw-2822	557	36	affiliate	affiliate	NOUN
taxlaw-2822	557	37	companies	company	NOUN
taxlaw-2822	557	38	.	.	PUNCT
taxlaw-2822	558	1	by	by	ADP
taxlaw-2822	558	2	the	the	DET
taxlaw-2822	558	3	same	same	ADJ
taxlaw-2822	558	4	token	token	VERB
taxlaw-2822	558	5	in	in	ADP
taxlaw-2822	558	6	group	group	NOUN
taxlaw-2822	558	7	contribution	contribution	NOUN
taxlaw-2822	558	8	(	(	PUNCT
taxlaw-2822	558	9	sweden	sweden	PROPN
taxlaw-2822	558	10	and	and	CCONJ
taxlaw-2822	558	11	finland	finland	PROPN
taxlaw-2822	558	12	)	)	PUNCT
taxlaw-2822	558	13	there	there	PRON
taxlaw-2822	558	14	is	be	VERB
taxlaw-2822	558	15	a	a	DET
taxlaw-2822	558	16	prohibition	prohibition	NOUN
taxlaw-2822	558	17	to	to	PART
taxlaw-2822	558	18	transfer	transfer	VERB
taxlaw-2822	558	19	all	all	DET
taxlaw-2822	558	20	kinds	kind	NOUN
taxlaw-2822	558	21	of	of	ADP
taxlaw-2822	558	22	losses	loss	NOUN
taxlaw-2822	558	23	to	to	ADP
taxlaw-2822	558	24	all	all	DET
taxlaw-2822	558	25	kinds	kind	NOUN
taxlaw-2822	558	26	of	of	ADP
taxlaw-2822	558	27	entities	entity	NOUN
taxlaw-2822	558	28	and	and	CCONJ
taxlaw-2822	558	29	a	a	DET
taxlaw-2822	558	30	prohibition	prohibition	NOUN
taxlaw-2822	558	31	to	to	PART
taxlaw-2822	558	32	transfer	transfer	VERB
taxlaw-2822	558	33	domestic	domestic	ADJ
taxlaw-2822	558	34	corporate	corporate	ADJ
taxlaw-2822	558	35	profits	profit	NOUN
taxlaw-2822	558	36	to	to	ADP
taxlaw-2822	558	37	foreign	foreign	ADJ
taxlaw-2822	558	38	affiliate	affiliate	NOUN
taxlaw-2822	558	39	companies	company	NOUN
taxlaw-2822	558	40	.	.	PUNCT
taxlaw-2822	559	1	95	95	NUM
taxlaw-2822	560	1	it	it	PRON
taxlaw-2822	560	2	is	be	AUX
taxlaw-2822	560	3	however	however	ADV
taxlaw-2822	560	4	reasonable	reasonable	ADJ
taxlaw-2822	560	5	to	to	PART
taxlaw-2822	560	6	expect	expect	VERB
taxlaw-2822	560	7	that	that	SCONJ
taxlaw-2822	560	8	,	,	PUNCT
taxlaw-2822	560	9	once	once	SCONJ
taxlaw-2822	560	10	the	the	DET
taxlaw-2822	560	11	impact	impact	NOUN
taxlaw-2822	560	12	of	of	ADP
taxlaw-2822	560	13	aggressive	aggressive	ADJ
taxlaw-2822	560	14	tax	tax	NOUN
taxlaw-2822	560	15	planning	planning	NOUN
taxlaw-2822	560	16	that	that	PRON
taxlaw-2822	560	17	erodes	erode	VERB
taxlaw-2822	560	18	the	the	DET
taxlaw-2822	560	19	us	us	PROPN
taxlaw-2822	560	20	base	base	NOUN
taxlaw-2822	560	21	is	be	AUX
taxlaw-2822	560	22	significantly	significantly	ADV
taxlaw-2822	560	23	limited	limit	VERB
taxlaw-2822	560	24	by	by	ADP
taxlaw-2822	560	25	a	a	DET
taxlaw-2822	560	26	worldwide	worldwide	ADJ
taxlaw-2822	560	27	consolidation	consolidation	NOUN
taxlaw-2822	560	28	approach	approach	NOUN
taxlaw-2822	560	29	,	,	PUNCT
taxlaw-2822	560	30	a	a	DET
taxlaw-2822	560	31	convergence	convergence	NOUN
taxlaw-2822	560	32	of	of	ADP
taxlaw-2822	560	33	after	after	ADP
taxlaw-2822	560	34	-	-	PUNCT
taxlaw-2822	560	35	tax	tax	NOUN
taxlaw-2822	560	36	returns	return	NOUN
taxlaw-2822	560	37	would	would	AUX
taxlaw-2822	560	38	intervene	intervene	VERB
taxlaw-2822	560	39	.	.	PUNCT
taxlaw-2822	561	1	in	in	ADP
taxlaw-2822	561	2	a	a	DET
taxlaw-2822	561	3	scenario	scenario	NOUN
taxlaw-2822	561	4	dominated	dominate	VERB
taxlaw-2822	561	5	by	by	ADP
taxlaw-2822	561	6	tax	tax	NOUN
taxlaw-2822	561	7	competition	competition	NOUN
taxlaw-2822	561	8	among	among	ADP
taxlaw-2822	561	9	source	source	NOUN
taxlaw-2822	561	10	-	-	PUNCT
taxlaw-2822	561	11	countries	country	NOUN
taxlaw-2822	561	12	in	in	ADP
taxlaw-2822	561	13	which	which	PRON
taxlaw-2822	561	14	one	one	NUM
taxlaw-2822	561	15	residence	residence	NOUN
taxlaw-2822	561	16	-	-	PUNCT
taxlaw-2822	561	17	country	country	NOUN
taxlaw-2822	561	18	,	,	PUNCT
taxlaw-2822	561	19	such	such	ADJ
taxlaw-2822	561	20	as	as	ADP
taxlaw-2822	561	21	the	the	DET
taxlaw-2822	561	22	us	us	PROPN
taxlaw-2822	561	23	,	,	PUNCT
taxlaw-2822	561	24	fully	fully	ADV
taxlaw-2822	561	25	adopts	adopt	VERB
taxlaw-2822	561	26	a	a	DET
taxlaw-2822	561	27	single	single	ADJ
taxlaw-2822	561	28	rate	rate	NOUN
taxlaw-2822	561	29	for	for	ADP
taxlaw-2822	561	30	worldwide	worldwide	ADJ
taxlaw-2822	561	31	consolidated	consolidated	ADJ
taxlaw-2822	561	32	profits	profit	NOUN
taxlaw-2822	561	33	that	that	PRON
taxlaw-2822	561	34	is	be	AUX
taxlaw-2822	561	35	aligned	align	VERB
taxlaw-2822	561	36	with	with	ADP
taxlaw-2822	561	37	median	median	PROPN
taxlaw-2822	561	38	weighted	weight	VERB
taxlaw-2822	561	39	average	average	ADJ
taxlaw-2822	561	40	tax	tax	NOUN
taxlaw-2822	561	41	rates	rate	NOUN
taxlaw-2822	561	42	,	,	PUNCT
taxlaw-2822	561	43	after	after	ADP
taxlaw-2822	561	44	-	-	PUNCT
taxlaw-2822	561	45	tax	tax	NOUN
taxlaw-2822	561	46	returns	return	NOUN
taxlaw-2822	561	47	on	on	ADP
taxlaw-2822	561	48	net	net	ADJ
taxlaw-2822	561	49	business	business	NOUN
taxlaw-2822	561	50	income	income	NOUN
taxlaw-2822	561	51	would	would	AUX
taxlaw-2822	561	52	in	in	ADP
taxlaw-2822	561	53	fact	fact	NOUN
taxlaw-2822	561	54	tend	tend	VERB
taxlaw-2822	561	55	to	to	PART
taxlaw-2822	561	56	converge	converge	VERB
taxlaw-2822	561	57	around	around	ADP
taxlaw-2822	561	58	a	a	DET
taxlaw-2822	561	59	single	single	ADJ
taxlaw-2822	561	60	global	global	ADJ
taxlaw-2822	561	61	rate	rate	NOUN
taxlaw-2822	561	62	,	,	PUNCT
taxlaw-2822	561	63	so	so	SCONJ
taxlaw-2822	561	64	that	that	SCONJ
taxlaw-2822	561	65	both	both	PRON
taxlaw-2822	561	66	cen	cen	NOUN
taxlaw-2822	561	67	and	and	CCONJ
taxlaw-2822	561	68	con	con	PROPN
taxlaw-2822	561	69	would	would	AUX
taxlaw-2822	561	70	be	be	AUX
taxlaw-2822	561	71	satisfied	satisfied	ADJ
taxlaw-2822	561	72	from	from	ADP
taxlaw-2822	561	73	the	the	DET
taxlaw-2822	561	74	perspectives	perspective	NOUN
taxlaw-2822	561	75	of	of	ADP
taxlaw-2822	561	76	the	the	DET
taxlaw-2822	561	77	us	us	PROPN
taxlaw-2822	561	78	.	.	PUNCT
taxlaw-2822	562	1	cen	cen	PROPN
taxlaw-2822	562	2	would	would	AUX
taxlaw-2822	562	3	be	be	AUX
taxlaw-2822	562	4	satisfied	satisfied	ADJ
taxlaw-2822	562	5	because	because	SCONJ
taxlaw-2822	562	6	us	us	PROPN
taxlaw-2822	562	7	firms	firm	NOUN
taxlaw-2822	562	8	would	would	AUX
taxlaw-2822	562	9	face	face	VERB
taxlaw-2822	562	10	the	the	DET
taxlaw-2822	562	11	same	same	ADJ
taxlaw-2822	562	12	after	after	ADP
taxlaw-2822	562	13	-	-	PUNCT
taxlaw-2822	562	14	tax	tax	NOUN
taxlaw-2822	562	15	returns	return	NOUN
taxlaw-2822	562	16	everywhere	everywhere	ADV
taxlaw-2822	562	17	and	and	CCONJ
taxlaw-2822	562	18	con	con	PROPN
taxlaw-2822	562	19	would	would	AUX
taxlaw-2822	562	20	be	be	AUX
taxlaw-2822	562	21	satisfied	satisfied	ADJ
taxlaw-2822	562	22	because	because	SCONJ
taxlaw-2822	562	23	in	in	ADP
taxlaw-2822	562	24	source	source	NOUN
taxlaw-2822	562	25	-	-	PUNCT
taxlaw-2822	562	26	countries	country	NOUN
taxlaw-2822	562	27	foreign	foreign	ADJ
taxlaw-2822	562	28	and	and	CCONJ
taxlaw-2822	562	29	domestic	domestic	ADJ
taxlaw-2822	562	30	investors	investor	NOUN
taxlaw-2822	562	31	would	would	AUX
taxlaw-2822	562	32	face	face	VERB
taxlaw-2822	562	33	the	the	DET
taxlaw-2822	562	34	same	same	ADJ
taxlaw-2822	562	35	after	after	ADP
taxlaw-2822	562	36	-	-	PUNCT
taxlaw-2822	562	37	tax	tax	NOUN
taxlaw-2822	562	38	opportunities	opportunity	NOUN
taxlaw-2822	562	39	.	.	PUNCT
taxlaw-2822	563	1	166	166	NUM
taxlaw-2822	563	2	columbia	columbia	PROPN
taxlaw-2822	563	3	journal	journal	PROPN
taxlaw-2822	563	4	of	of	ADP
taxlaw-2822	563	5	tax	tax	NOUN
taxlaw-2822	563	6	law	law	NOUN
taxlaw-2822	563	7	[	[	X
taxlaw-2822	563	8	vol.5:133	vol.5:133	PROPN
taxlaw-2822	563	9	mandatory	mandatory	ADJ
taxlaw-2822	563	10	worldwide	worldwide	ADJ
taxlaw-2822	563	11	consolidation	consolidation	NOUN
taxlaw-2822	563	12	,	,	PUNCT
taxlaw-2822	563	13	however	however	ADV
taxlaw-2822	563	14	,	,	PUNCT
taxlaw-2822	563	15	offers	offer	VERB
taxlaw-2822	563	16	some	some	DET
taxlaw-2822	563	17	important	important	ADJ
taxlaw-2822	563	18	advantages	advantage	NOUN
taxlaw-2822	563	19	over	over	ADP
taxlaw-2822	563	20	the	the	DET
taxlaw-2822	563	21	current	current	ADJ
taxlaw-2822	563	22	system	system	NOUN
taxlaw-2822	563	23	of	of	ADP
taxlaw-2822	563	24	deferral	deferral	NOUN
taxlaw-2822	563	25	in	in	ADP
taxlaw-2822	563	26	respect	respect	NOUN
taxlaw-2822	563	27	to	to	ADP
taxlaw-2822	563	28	the	the	DET
taxlaw-2822	563	29	tax	tax	NOUN
taxlaw-2822	563	30	treatment	treatment	NOUN
taxlaw-2822	563	31	of	of	ADP
taxlaw-2822	563	32	cross	cross	ADJ
taxlaw-2822	563	33	-	-	ADJ
taxlaw-2822	563	34	border	border	ADJ
taxlaw-2822	563	35	corporate	corporate	ADJ
taxlaw-2822	563	36	profits	profit	NOUN
taxlaw-2822	563	37	and	and	CCONJ
taxlaw-2822	563	38	losses.96	losses.96	VERB
taxlaw-2822	563	39	first	first	ADV
taxlaw-2822	563	40	,	,	PUNCT
taxlaw-2822	563	41	as	as	SCONJ
taxlaw-2822	563	42	worldwide	worldwide	ADJ
taxlaw-2822	563	43	consolidation	consolidation	NOUN
taxlaw-2822	563	44	would	would	AUX
taxlaw-2822	563	45	include	include	VERB
taxlaw-2822	563	46	both	both	PRON
taxlaw-2822	563	47	foreign	foreign	ADJ
taxlaw-2822	563	48	corporate	corporate	ADJ
taxlaw-2822	563	49	profits	profit	NOUN
taxlaw-2822	563	50	and	and	CCONJ
taxlaw-2822	563	51	losses	loss	NOUN
taxlaw-2822	563	52	,	,	PUNCT
taxlaw-2822	563	53	it	it	PRON
taxlaw-2822	563	54	would	would	AUX
taxlaw-2822	563	55	cure	cure	VERB
taxlaw-2822	563	56	the	the	DET
taxlaw-2822	563	57	current	current	ADJ
taxlaw-2822	563	58	asymmetry	asymmetry	NOUN
taxlaw-2822	563	59	in	in	ADP
taxlaw-2822	563	60	which	which	PRON
taxlaw-2822	563	61	foreign	foreign	ADJ
taxlaw-2822	563	62	corporate	corporate	ADJ
taxlaw-2822	563	63	profits	profit	NOUN
taxlaw-2822	563	64	are	be	AUX
taxlaw-2822	563	65	includable	includable	ADJ
taxlaw-2822	563	66	in	in	ADP
taxlaw-2822	563	67	the	the	DET
taxlaw-2822	563	68	us	us	PROPN
taxlaw-2822	563	69	tax	tax	NOUN
taxlaw-2822	563	70	base	base	NOUN
taxlaw-2822	563	71	when	when	SCONJ
taxlaw-2822	563	72	repatriated	repatriate	VERB
taxlaw-2822	563	73	,	,	PUNCT
taxlaw-2822	563	74	while	while	SCONJ
taxlaw-2822	563	75	foreign	foreign	ADJ
taxlaw-2822	563	76	corporate	corporate	ADJ
taxlaw-2822	563	77	losses	loss	NOUN
taxlaw-2822	563	78	are	be	AUX
taxlaw-2822	563	79	not	not	PART
taxlaw-2822	563	80	directly	directly	ADV
taxlaw-2822	563	81	recognized.97	recognized.97	NOUN
taxlaw-2822	563	82	second	second	ADJ
taxlaw-2822	563	83	,	,	PUNCT
taxlaw-2822	563	84	worldwide	worldwide	ADJ
taxlaw-2822	563	85	consolidation	consolidation	NOUN
taxlaw-2822	563	86	would	would	AUX
taxlaw-2822	563	87	address	address	VERB
taxlaw-2822	563	88	aggressive	aggressive	ADJ
taxlaw-2822	563	89	tax	tax	NOUN
taxlaw-2822	563	90	strategies	strategy	NOUN
taxlaw-2822	563	91	that	that	PRON
taxlaw-2822	563	92	are	be	AUX
taxlaw-2822	563	93	aimed	aim	VERB
taxlaw-2822	563	94	at	at	ADP
taxlaw-2822	563	95	the	the	DET
taxlaw-2822	563	96	erosion	erosion	NOUN
taxlaw-2822	563	97	of	of	ADP
taxlaw-2822	563	98	the	the	DET
taxlaw-2822	563	99	us	us	PROPN
taxlaw-2822	563	100	corporate	corporate	ADJ
taxlaw-2822	563	101	tax	tax	NOUN
taxlaw-2822	563	102	base	base	NOUN
taxlaw-2822	563	103	for	for	ADP
taxlaw-2822	563	104	the	the	DET
taxlaw-2822	563	105	simple	simple	ADJ
taxlaw-2822	563	106	reason	reason	NOUN
taxlaw-2822	563	107	that	that	PRON
taxlaw-2822	563	108	profits	profit	NOUN
taxlaw-2822	563	109	shifted	shift	VERB
taxlaw-2822	563	110	to	to	ADP
taxlaw-2822	563	111	low	low	ADJ
taxlaw-2822	563	112	-	-	PUNCT
taxlaw-2822	563	113	tax	tax	NOUN
taxlaw-2822	563	114	foreign	foreign	ADJ
taxlaw-2822	563	115	jurisdictions	jurisdiction	NOUN
taxlaw-2822	563	116	would	would	AUX
taxlaw-2822	563	117	still	still	ADV
taxlaw-2822	563	118	be	be	AUX
taxlaw-2822	563	119	taxed	tax	VERB
taxlaw-2822	563	120	in	in	ADP
taxlaw-2822	563	121	the	the	DET
taxlaw-2822	563	122	us	us	PROPN
taxlaw-2822	563	123	,	,	PUNCT
taxlaw-2822	563	124	i.e.	i.e.	X
taxlaw-2822	563	125	the	the	DET
taxlaw-2822	563	126	country	country	NOUN
taxlaw-2822	563	127	of	of	ADP
taxlaw-2822	563	128	residence	residence	NOUN
taxlaw-2822	563	129	of	of	ADP
taxlaw-2822	563	130	the	the	DET
taxlaw-2822	563	131	consolidating	consolidate	VERB
taxlaw-2822	563	132	company	company	NOUN
taxlaw-2822	563	133	.	.	PUNCT
taxlaw-2822	564	1	third	third	ADJ
taxlaw-2822	564	2	,	,	PUNCT
taxlaw-2822	564	3	worldwide	worldwide	ADJ
taxlaw-2822	564	4	consolidation	consolidation	NOUN
taxlaw-2822	564	5	would	would	AUX
taxlaw-2822	564	6	dismantle	dismantle	VERB
taxlaw-2822	564	7	the	the	DET
taxlaw-2822	564	8	idiosyncratic	idiosyncratic	ADJ
taxlaw-2822	564	9	us	us	PROPN
taxlaw-2822	564	10	mechanism	mechanism	NOUN
taxlaw-2822	564	11	in	in	ADP
taxlaw-2822	564	12	which	which	PRON
taxlaw-2822	564	13	repatriations	repatriation	NOUN
taxlaw-2822	564	14	of	of	ADP
taxlaw-2822	564	15	foreign	foreign	ADJ
taxlaw-2822	564	16	profits	profit	NOUN
taxlaw-2822	564	17	as	as	ADP
taxlaw-2822	564	18	dividends	dividend	NOUN
taxlaw-2822	564	19	is	be	AUX
taxlaw-2822	564	20	,	,	PUNCT
taxlaw-2822	564	21	in	in	ADP
taxlaw-2822	564	22	practice	practice	NOUN
taxlaw-2822	564	23	,	,	PUNCT
taxlaw-2822	564	24	prevented	prevent	VERB
taxlaw-2822	564	25	because	because	SCONJ
taxlaw-2822	564	26	those	those	DET
taxlaw-2822	564	27	profits	profit	NOUN
taxlaw-2822	564	28	would	would	AUX
taxlaw-2822	564	29	be	be	AUX
taxlaw-2822	564	30	taxed	tax	VERB
taxlaw-2822	564	31	in	in	ADP
taxlaw-2822	564	32	the	the	DET
taxlaw-2822	564	33	us	us	PROPN
taxlaw-2822	564	34	(	(	PUNCT
taxlaw-2822	564	35	i.e.	i.e.	X
taxlaw-2822	564	36	the	the	DET
taxlaw-2822	564	37	country	country	NOUN
taxlaw-2822	564	38	of	of	ADP
taxlaw-2822	564	39	residence	residence	NOUN
taxlaw-2822	564	40	of	of	ADP
taxlaw-2822	564	41	the	the	DET
taxlaw-2822	564	42	consolidating	consolidate	VERB
taxlaw-2822	564	43	company	company	NOUN
taxlaw-2822	564	44	)	)	PUNCT
taxlaw-2822	564	45	regardless	regardless	ADV
taxlaw-2822	564	46	of	of	ADP
taxlaw-2822	564	47	their	their	PRON
taxlaw-2822	564	48	repatriation	repatriation	NOUN
taxlaw-2822	564	49	as	as	ADP
taxlaw-2822	564	50	dividends	dividend	NOUN
taxlaw-2822	564	51	,	,	PUNCT
taxlaw-2822	564	52	while	while	SCONJ
taxlaw-2822	564	53	foreign	foreign	ADJ
taxlaw-2822	564	54	losses	loss	NOUN
taxlaw-2822	564	55	would	would	AUX
taxlaw-2822	564	56	be	be	AUX
taxlaw-2822	564	57	generally	generally	ADV
taxlaw-2822	564	58	deductible	deductible	ADJ
taxlaw-2822	564	59	.	.	PUNCT
taxlaw-2822	565	1	fourth	fourth	ADJ
taxlaw-2822	565	2	,	,	PUNCT
taxlaw-2822	565	3	worldwide	worldwide	ADJ
taxlaw-2822	565	4	consolidation	consolidation	NOUN
taxlaw-2822	565	5	would	would	AUX
taxlaw-2822	565	6	mitigate	mitigate	VERB
taxlaw-2822	565	7	the	the	DET
taxlaw-2822	565	8	problem	problem	NOUN
taxlaw-2822	565	9	of	of	ADP
taxlaw-2822	565	10	expense	expense	NOUN
taxlaw-2822	565	11	allocations	allocation	NOUN
taxlaw-2822	565	12	because	because	SCONJ
taxlaw-2822	565	13	it	it	PRON
taxlaw-2822	565	14	would	would	AUX
taxlaw-2822	565	15	allow	allow	VERB
taxlaw-2822	565	16	the	the	DET
taxlaw-2822	565	17	deduction	deduction	NOUN
taxlaw-2822	565	18	of	of	ADP
taxlaw-2822	565	19	domestic	domestic	ADJ
taxlaw-2822	565	20	and	and	CCONJ
taxlaw-2822	565	21	foreign	foreign	ADJ
taxlaw-2822	565	22	expenses	expense	NOUN
taxlaw-2822	565	23	attributable	attributable	ADJ
taxlaw-2822	565	24	to	to	ADP
taxlaw-2822	565	25	taxable	taxable	ADJ
taxlaw-2822	565	26	income	income	NOUN
taxlaw-2822	565	27	.	.	PUNCT
taxlaw-2822	566	1	finally	finally	ADV
taxlaw-2822	566	2	,	,	PUNCT
taxlaw-2822	566	3	worldwide	worldwide	ADJ
taxlaw-2822	566	4	consolidation	consolidation	NOUN
taxlaw-2822	566	5	would	would	AUX
taxlaw-2822	566	6	solve	solve	VERB
taxlaw-2822	566	7	transfer	transfer	NOUN
taxlaw-2822	566	8	pricing	pricing	NOUN
taxlaw-2822	566	9	problems	problem	NOUN
taxlaw-2822	566	10	,	,	PUNCT
taxlaw-2822	566	11	because	because	SCONJ
taxlaw-2822	566	12	there	there	PRON
taxlaw-2822	566	13	would	would	AUX
taxlaw-2822	566	14	be	be	AUX
taxlaw-2822	566	15	no	no	DET
taxlaw-2822	566	16	advantage	advantage	NOUN
taxlaw-2822	566	17	in	in	ADP
taxlaw-2822	566	18	using	use	VERB
taxlaw-2822	566	19	aggressive	aggressive	ADJ
taxlaw-2822	566	20	transfer	transfer	NOUN
taxlaw-2822	566	21	pricing	pricing	NOUN
taxlaw-2822	566	22	strategies	strategy	NOUN
taxlaw-2822	566	23	to	to	PART
taxlaw-2822	566	24	move	move	VERB
taxlaw-2822	566	25	profits	profit	NOUN
taxlaw-2822	566	26	from	from	ADP
taxlaw-2822	566	27	the	the	DET
taxlaw-2822	566	28	us	us	PROPN
taxlaw-2822	566	29	to	to	ADP
taxlaw-2822	566	30	low	low	ADJ
taxlaw-2822	566	31	-	-	PUNCT
taxlaw-2822	566	32	tax	tax	NOUN
taxlaw-2822	566	33	foreign	foreign	ADJ
taxlaw-2822	566	34	affiliates	affiliate	NOUN
taxlaw-2822	566	35	.	.	PUNCT
taxlaw-2822	567	1	the	the	DET
taxlaw-2822	567	2	tax	tax	NOUN
taxlaw-2822	567	3	erosion	erosion	NOUN
taxlaw-2822	567	4	of	of	ADP
taxlaw-2822	567	5	the	the	DET
taxlaw-2822	567	6	us	us	PROPN
taxlaw-2822	567	7	corporate	corporate	ADJ
taxlaw-2822	567	8	base	base	NOUN
taxlaw-2822	567	9	is	be	AUX
taxlaw-2822	567	10	endogenously	endogenously	ADV
taxlaw-2822	567	11	created	create	VERB
taxlaw-2822	567	12	by	by	ADP
taxlaw-2822	567	13	the	the	DET
taxlaw-2822	567	14	us	us	PROPN
taxlaw-2822	567	15	through	through	ADP
taxlaw-2822	567	16	the	the	DET
taxlaw-2822	567	17	compounded	compound	VERB
taxlaw-2822	567	18	effect	effect	NOUN
taxlaw-2822	567	19	of	of	ADP
taxlaw-2822	567	20	the	the	DET
taxlaw-2822	567	21	deferral	deferral	ADJ
taxlaw-2822	567	22	system	system	NOUN
taxlaw-2822	567	23	and	and	CCONJ
taxlaw-2822	567	24	the	the	DET
taxlaw-2822	567	25	erosion	erosion	NOUN
taxlaw-2822	567	26	techniques	technique	NOUN
taxlaw-2822	567	27	pursued	pursue	VERB
taxlaw-2822	567	28	by	by	ADP
taxlaw-2822	567	29	us	us	PROPN
taxlaw-2822	567	30	global	global	PROPN
taxlaw-2822	567	31	firms.98	firms.98	PROPN
taxlaw-2822	568	1	so	so	ADV
taxlaw-2822	568	2	,	,	PUNCT
taxlaw-2822	568	3	the	the	DET
taxlaw-2822	568	4	us	us	PROPN
taxlaw-2822	568	5	is	be	AUX
taxlaw-2822	568	6	in	in	ADP
taxlaw-2822	568	7	a	a	DET
taxlaw-2822	568	8	position	position	NOUN
taxlaw-2822	568	9	to	to	PART
taxlaw-2822	568	10	reverse	reverse	VERB
taxlaw-2822	568	11	that	that	DET
taxlaw-2822	568	12	situation	situation	NOUN
taxlaw-2822	568	13	unilaterally	unilaterally	ADV
taxlaw-2822	568	14	,	,	PUNCT
taxlaw-2822	568	15	without	without	ADP
taxlaw-2822	568	16	the	the	DET
taxlaw-2822	568	17	need	need	NOUN
taxlaw-2822	568	18	to	to	PART
taxlaw-2822	568	19	negotiate	negotiate	VERB
taxlaw-2822	568	20	the	the	DET
taxlaw-2822	568	21	apportionment	apportionment	NOUN
taxlaw-2822	568	22	of	of	ADP
taxlaw-2822	568	23	profits	profit	NOUN
taxlaw-2822	568	24	and	and	CCONJ
taxlaw-2822	568	25	losses	loss	NOUN
taxlaw-2822	568	26	with	with	ADP
taxlaw-2822	568	27	other	other	ADJ
taxlaw-2822	568	28	countries	country	NOUN
taxlaw-2822	568	29	(	(	PUNCT
taxlaw-2822	568	30	and	and	CCONJ
taxlaw-2822	568	31	this	this	PRON
taxlaw-2822	568	32	implies	imply	VERB
taxlaw-2822	568	33	that	that	SCONJ
taxlaw-2822	568	34	the	the	DET
taxlaw-2822	568	35	us	us	PROPN
taxlaw-2822	568	36	does	do	AUX
taxlaw-2822	568	37	not	not	PART
taxlaw-2822	568	38	have	have	VERB
taxlaw-2822	568	39	to	to	PART
taxlaw-2822	568	40	rely	rely	VERB
taxlaw-2822	568	41	on	on	ADP
taxlaw-2822	568	42	multilateral	multilateral	ADJ
taxlaw-2822	568	43	approaches	approach	NOUN
taxlaw-2822	568	44	on	on	ADP
taxlaw-2822	568	45	the	the	DET
taxlaw-2822	568	46	apportionment	apportionment	NOUN
taxlaw-2822	568	47	of	of	ADP
taxlaw-2822	568	48	tax	tax	NOUN
taxlaw-2822	568	49	base	base	NOUN
taxlaw-2822	568	50	,	,	PUNCT
taxlaw-2822	568	51	such	such	ADJ
taxlaw-2822	568	52	as	as	ADP
taxlaw-2822	568	53	that	that	PRON
taxlaw-2822	568	54	adopted	adopt	VERB
taxlaw-2822	568	55	by	by	ADP
taxlaw-2822	568	56	the	the	DET
taxlaw-2822	568	57	ccctb	ccctb	NOUN
taxlaw-2822	568	58	.	.	PUNCT
taxlaw-2822	568	59	)	)	PUNCT
taxlaw-2822	569	1	the	the	DET
taxlaw-2822	569	2	fact	fact	NOUN
taxlaw-2822	569	3	that	that	SCONJ
taxlaw-2822	569	4	in	in	ADP
taxlaw-2822	569	5	the	the	DET
taxlaw-2822	569	6	oecd	oecd	PROPN
taxlaw-2822	569	7	area	area	NOUN
taxlaw-2822	569	8	the	the	DET
taxlaw-2822	569	9	us	us	PROPN
taxlaw-2822	569	10	is	be	AUX
taxlaw-2822	569	11	the	the	DET
taxlaw-2822	569	12	residence	residence	NOUN
taxlaw-2822	569	13	-	-	PUNCT
taxlaw-2822	569	14	country	country	NOUN
taxlaw-2822	569	15	whose	whose	DET
taxlaw-2822	569	16	corporate	corporate	ADJ
taxlaw-2822	569	17	tax	tax	NOUN
taxlaw-2822	569	18	base	base	NOUN
taxlaw-2822	569	19	is	be	AUX
taxlaw-2822	569	20	most	most	ADV
taxlaw-2822	569	21	eroded	erode	VERB
taxlaw-2822	569	22	by	by	ADP
taxlaw-2822	569	23	aggressive	aggressive	ADJ
taxlaw-2822	569	24	tax	tax	NOUN
taxlaw-2822	569	25	strategies	strategy	NOUN
taxlaw-2822	569	26	of	of	ADP
taxlaw-2822	569	27	its	its	PRON
taxlaw-2822	569	28	own	own	ADJ
taxlaw-2822	569	29	multinational	multinational	ADJ
taxlaw-2822	569	30	firms99	firms99	NOUN
taxlaw-2822	569	31	is	be	AUX
taxlaw-2822	569	32	a	a	DET
taxlaw-2822	569	33	major	major	ADJ
taxlaw-2822	569	34	reason	reason	NOUN
taxlaw-2822	569	35	for	for	SCONJ
taxlaw-2822	569	36	the	the	DET
taxlaw-2822	569	37	us	we	PRON
taxlaw-2822	569	38	to	to	PART
taxlaw-2822	569	39	introduce	introduce	VERB
taxlaw-2822	569	40	a	a	DET
taxlaw-2822	569	41	worldwide	worldwide	ADJ
taxlaw-2822	569	42	tax	tax	NOUN
taxlaw-2822	569	43	consolidation	consolidation	NOUN
taxlaw-2822	569	44	system	system	NOUN
taxlaw-2822	569	45	rather	rather	ADV
taxlaw-2822	569	46	than	than	ADP
taxlaw-2822	569	47	a	a	DET
taxlaw-2822	569	48	territorial	territorial	ADJ
taxlaw-2822	569	49	one	one	NUM
taxlaw-2822	569	50	.	.	PUNCT
taxlaw-2822	570	1	the	the	DET
taxlaw-2822	570	2	worldwide	worldwide	ADJ
taxlaw-2822	570	3	tax	tax	NOUN
taxlaw-2822	570	4	consolidation	consolidation	NOUN
taxlaw-2822	570	5	option	option	NOUN
taxlaw-2822	570	6	certainly	certainly	ADV
taxlaw-2822	570	7	would	would	AUX
taxlaw-2822	570	8	provide	provide	VERB
taxlaw-2822	570	9	a	a	DET
taxlaw-2822	570	10	systemic	systemic	ADJ
taxlaw-2822	570	11	approach	approach	NOUN
taxlaw-2822	570	12	to	to	ADP
taxlaw-2822	570	13	the	the	DET
taxlaw-2822	570	14	tax	tax	NOUN
taxlaw-2822	570	15	treatment	treatment	NOUN
taxlaw-2822	570	16	in	in	ADP
taxlaw-2822	570	17	the	the	DET
taxlaw-2822	570	18	us	us	PROPN
taxlaw-2822	570	19	of	of	ADP
taxlaw-2822	570	20	cross	cross	ADJ
taxlaw-2822	570	21	-	-	ADJ
taxlaw-2822	570	22	border	border	ADJ
taxlaw-2822	570	23	corporate	corporate	ADJ
taxlaw-2822	570	24	profits	profit	NOUN
taxlaw-2822	570	25	and	and	CCONJ
taxlaw-2822	570	26	losses	loss	NOUN
taxlaw-2822	570	27	,	,	PUNCT
taxlaw-2822	570	28	but	but	CCONJ
taxlaw-2822	570	29	obviously	obviously	ADV
taxlaw-2822	570	30	faces	face	VERB
taxlaw-2822	570	31	major	major	ADJ
taxlaw-2822	570	32	political	political	ADJ
taxlaw-2822	570	33	hurdles	hurdle	NOUN
taxlaw-2822	570	34	mainly	mainly	ADV
taxlaw-2822	570	35	in	in	ADP
taxlaw-2822	570	36	respect	respect	NOUN
taxlaw-2822	570	37	to	to	ADP
taxlaw-2822	570	38	the	the	DET
taxlaw-2822	570	39	tax	tax	NOUN
taxlaw-2822	570	40	competiveness	competiveness	NOUN
taxlaw-2822	570	41	issues	issue	NOUN
taxlaw-2822	570	42	,	,	PUNCT
taxlaw-2822	570	43	so	so	SCONJ
taxlaw-2822	570	44	that	that	SCONJ
taxlaw-2822	570	45	the	the	DET
taxlaw-2822	570	46	policy	policy	NOUN
taxlaw-2822	570	47	debate	debate	NOUN
taxlaw-2822	570	48	recently	recently	ADV
taxlaw-2822	570	49	has	have	AUX
taxlaw-2822	570	50	shifted	shift	VERB
taxlaw-2822	570	51	to	to	ADP
taxlaw-2822	570	52	the	the	DET
taxlaw-2822	570	53	other	other	ADJ
taxlaw-2822	570	54	basic	basic	ADJ
taxlaw-2822	570	55	overhaul	overhaul	NOUN
taxlaw-2822	570	56	option	option	NOUN
taxlaw-2822	570	57	,	,	PUNCT
taxlaw-2822	570	58	the	the	DET
taxlaw-2822	570	59	territorial	territorial	ADJ
taxlaw-2822	570	60	tax	tax	NOUN
taxlaw-2822	570	61	system	system	NOUN
taxlaw-2822	570	62	.	.	PUNCT
taxlaw-2822	571	1	100	100	NUM
taxlaw-2822	571	2	a	a	DET
taxlaw-2822	571	3	territorial	territorial	ADJ
taxlaw-2822	571	4	system	system	NOUN
taxlaw-2822	571	5	would	would	AUX
taxlaw-2822	571	6	in	in	ADP
taxlaw-2822	571	7	theory	theory	NOUN
taxlaw-2822	571	8	fully	fully	ADV
taxlaw-2822	571	9	disallow	disallow	VERB
taxlaw-2822	571	10	the	the	DET
taxlaw-2822	571	11	consolidation	consolidation	NOUN
taxlaw-2822	571	12	of	of	ADP
taxlaw-2822	571	13	foreign	foreign	ADJ
taxlaw-2822	571	14	corporate	corporate	ADJ
taxlaw-2822	571	15	profits	profit	NOUN
taxlaw-2822	571	16	and	and	CCONJ
taxlaw-2822	571	17	losses	loss	NOUN
taxlaw-2822	571	18	and	and	CCONJ
taxlaw-2822	571	19	the	the	DET
taxlaw-2822	571	20	expenses	expense	NOUN
taxlaw-2822	571	21	related	relate	VERB
taxlaw-2822	571	22	to	to	ADP
taxlaw-2822	571	23	such	such	ADJ
taxlaw-2822	571	24	exempted	exempt	VERB
taxlaw-2822	571	25	income	income	NOUN
taxlaw-2822	571	26	and	and	CCONJ
taxlaw-2822	571	27	therefore	therefore	ADV
taxlaw-2822	571	28	would	would	AUX
taxlaw-2822	571	29	align	align	VERB
taxlaw-2822	571	30	the	the	DET
taxlaw-2822	571	31	us	we	PRON
taxlaw-2822	571	32	with	with	ADP
taxlaw-2822	571	33	the	the	DET
taxlaw-2822	571	34	strategies	strategy	NOUN
taxlaw-2822	571	35	adopted	adopt	VERB
taxlaw-2822	571	36	by	by	ADP
taxlaw-2822	571	37	most	most	ADJ
taxlaw-2822	571	38	eu	eu	PROPN
taxlaw-2822	571	39	countries	country	NOUN
taxlaw-2822	571	40	which	which	PRON
taxlaw-2822	571	41	exempt	exempt	ADJ
taxlaw-2822	571	42	repatriated	repatriate	VERB
taxlaw-2822	571	43	dividends	dividend	NOUN
taxlaw-2822	571	44	by	by	ADP
taxlaw-2822	571	45	loosely	loosely	ADV
taxlaw-2822	571	46	relying	rely	VERB
taxlaw-2822	571	47	on	on	ADP
taxlaw-2822	571	48	"	"	PUNCT
taxlaw-2822	571	49	capital	capital	NOUN
taxlaw-2822	571	50	import	import	NOUN
taxlaw-2822	571	51	96	96	NUM
taxlaw-2822	571	52	for	for	ADP
taxlaw-2822	571	53	an	an	DET
taxlaw-2822	571	54	analysis	analysis	NOUN
taxlaw-2822	571	55	of	of	ADP
taxlaw-2822	571	56	mandatory	mandatory	ADJ
taxlaw-2822	571	57	worldwide	worldwide	ADJ
taxlaw-2822	571	58	tax	tax	NOUN
taxlaw-2822	571	59	consolidation	consolidation	NOUN
taxlaw-2822	571	60	see	see	VERB
taxlaw-2822	571	61	kleinbard	kleinbard	ADJ
taxlaw-2822	571	62	,	,	PUNCT
taxlaw-2822	571	63	supra	supra	ADJ
taxlaw-2822	571	64	note	note	NOUN
taxlaw-2822	571	65	1	1	NUM
taxlaw-2822	571	66	,	,	PUNCT
taxlaw-2822	571	67	at	at	ADP
taxlaw-2822	571	68	152‒71	152‒71	PROPN
taxlaw-2822	571	69	97	97	NUM
taxlaw-2822	571	70	both	both	CCONJ
taxlaw-2822	571	71	the	the	DET
taxlaw-2822	571	72	territorial	territorial	ADJ
taxlaw-2822	571	73	system	system	NOUN
taxlaw-2822	571	74	and	and	CCONJ
taxlaw-2822	571	75	worldwide	worldwide	ADJ
taxlaw-2822	571	76	tax	tax	NOUN
taxlaw-2822	571	77	consolidation	consolidation	NOUN
taxlaw-2822	571	78	attain	attain	VERB
taxlaw-2822	571	79	symmetry	symmetry	NOUN
taxlaw-2822	571	80	in	in	ADP
taxlaw-2822	571	81	respect	respect	NOUN
taxlaw-2822	571	82	to	to	ADP
taxlaw-2822	571	83	foreign	foreign	ADJ
taxlaw-2822	571	84	corporate	corporate	ADJ
taxlaw-2822	571	85	profit	profit	NOUN
taxlaw-2822	571	86	and	and	CCONJ
taxlaw-2822	571	87	losses	loss	NOUN
taxlaw-2822	571	88	,	,	PUNCT
taxlaw-2822	571	89	as	as	ADP
taxlaw-2822	571	90	in	in	ADP
taxlaw-2822	571	91	the	the	DET
taxlaw-2822	571	92	former	former	ADJ
taxlaw-2822	571	93	case	case	NOUN
taxlaw-2822	571	94	they	they	PRON
taxlaw-2822	571	95	are	be	AUX
taxlaw-2822	571	96	both	both	PRON
taxlaw-2822	571	97	excluded	exclude	VERB
taxlaw-2822	571	98	,	,	PUNCT
taxlaw-2822	571	99	and	and	CCONJ
taxlaw-2822	571	100	in	in	ADP
taxlaw-2822	571	101	the	the	DET
taxlaw-2822	571	102	latter	latter	ADJ
taxlaw-2822	571	103	case	case	NOUN
taxlaw-2822	571	104	they	they	PRON
taxlaw-2822	571	105	are	be	AUX
taxlaw-2822	571	106	both	both	PRON
taxlaw-2822	571	107	included	include	VERB
taxlaw-2822	571	108	.	.	PUNCT
taxlaw-2822	572	1	98	98	NUM
taxlaw-2822	572	2	data	datum	NOUN
taxlaw-2822	572	3	can	can	AUX
taxlaw-2822	572	4	be	be	AUX
taxlaw-2822	572	5	found	find	VERB
taxlaw-2822	572	6	in	in	ADP
taxlaw-2822	572	7	offshore	offshore	ADJ
taxlaw-2822	572	8	profit	profit	NOUN
taxlaw-2822	572	9	shifting	shift	VERB
taxlaw-2822	572	10	and	and	CCONJ
taxlaw-2822	572	11	the	the	DET
taxlaw-2822	572	12	u.s	u.s	PROPN
taxlaw-2822	572	13	.	.	PROPN
taxlaw-2822	572	14	tax	tax	PROPN
taxlaw-2822	572	15	code	code	NOUN
taxlaw-2822	572	16	–	–	PUNCT
taxlaw-2822	572	17	part	part	NOUN
taxlaw-2822	572	18	1	1	NUM
taxlaw-2822	572	19	and	and	CCONJ
taxlaw-2822	572	20	part	part	NOUN
taxlaw-2822	572	21	2	2	NUM
taxlaw-2822	572	22	,	,	PUNCT
taxlaw-2822	572	23	supra	supra	NOUN
taxlaw-2822	572	24	note	note	NOUN
taxlaw-2822	572	25	9	9	NUM
taxlaw-2822	572	26	.	.	PUNCT
taxlaw-2822	572	27	99	99	NUM
taxlaw-2822	572	28	on	on	ADP
taxlaw-2822	572	29	such	such	ADJ
taxlaw-2822	572	30	techniques	technique	NOUN
taxlaw-2822	572	31	see	see	VERB
taxlaw-2822	572	32	kleinbard	kleinbard	ADJ
taxlaw-2822	572	33	,	,	PUNCT
taxlaw-2822	572	34	supra	supra	ADJ
taxlaw-2822	572	35	note	note	NOUN
taxlaw-2822	572	36	1	1	NUM
taxlaw-2822	572	37	,	,	PUNCT
taxlaw-2822	572	38	at	at	ADP
taxlaw-2822	572	39	728‒49	728‒49	NUM
taxlaw-2822	572	40	;	;	PUNCT
taxlaw-2822	572	41	clifton	clifton	PROPN
taxlaw-2822	572	42	fleming	fleming	PROPN
taxlaw-2822	572	43	,	,	PUNCT
taxlaw-2822	572	44	jr	jr	PROPN
taxlaw-2822	572	45	.	.	PROPN
taxlaw-2822	572	46	et	et	PROPN
taxlaw-2822	572	47	al	al	PROPN
taxlaw-2822	572	48	.	.	PROPN
taxlaw-2822	572	49	,	,	PUNCT
taxlaw-2822	572	50	supra	supra	PROPN
taxlaw-2822	572	51	note	note	PROPN
taxlaw-2822	572	52	79	79	NUM
taxlaw-2822	572	53	,	,	PUNCT
taxlaw-2822	572	54	at	at	ADP
taxlaw-2822	572	55	110‒45	110‒45	NUM
taxlaw-2822	572	56	.	.	PUNCT
taxlaw-2822	573	1	differently	differently	ADV
taxlaw-2822	573	2	from	from	ADP
taxlaw-2822	573	3	the	the	DET
taxlaw-2822	573	4	situation	situation	NOUN
taxlaw-2822	573	5	in	in	ADP
taxlaw-2822	573	6	the	the	DET
taxlaw-2822	573	7	eu	eu	PROPN
taxlaw-2822	573	8	area	area	NOUN
taxlaw-2822	573	9	,	,	PUNCT
taxlaw-2822	573	10	in	in	ADP
taxlaw-2822	573	11	the	the	DET
taxlaw-2822	573	12	u.s	u.s	PROPN
taxlaw-2822	573	13	.	.	PROPN
taxlaw-2822	573	14	there	there	PRON
taxlaw-2822	573	15	is	be	VERB
taxlaw-2822	573	16	almost	almost	ADV
taxlaw-2822	573	17	complete	complete	ADJ
taxlaw-2822	573	18	overlap	overlap	NOUN
taxlaw-2822	573	19	between	between	ADP
taxlaw-2822	573	20	the	the	DET
taxlaw-2822	573	21	residence	residence	NOUN
taxlaw-2822	573	22	of	of	ADP
taxlaw-2822	573	23	ultimate	ultimate	ADJ
taxlaw-2822	573	24	parent	parent	NOUN
taxlaw-2822	573	25	companies	company	NOUN
taxlaw-2822	573	26	(	(	PUNCT
taxlaw-2822	573	27	barring	bar	VERB
taxlaw-2822	573	28	corporate	corporate	ADJ
taxlaw-2822	573	29	inversions	inversion	NOUN
taxlaw-2822	573	30	)	)	PUNCT
taxlaw-2822	573	31	and	and	CCONJ
taxlaw-2822	573	32	the	the	DET
taxlaw-2822	573	33	residence	residence	NOUN
taxlaw-2822	573	34	of	of	ADP
taxlaw-2822	573	35	the	the	DET
taxlaw-2822	573	36	effective	effective	ADJ
taxlaw-2822	573	37	shareholders	shareholder	NOUN
taxlaw-2822	573	38	,	,	PUNCT
taxlaw-2822	573	39	and	and	CCONJ
taxlaw-2822	573	40	thus	thus	ADV
taxlaw-2822	573	41	worldwide	worldwide	ADJ
taxlaw-2822	573	42	corporate	corporate	ADJ
taxlaw-2822	573	43	taxation	taxation	NOUN
taxlaw-2822	573	44	in	in	ADP
taxlaw-2822	573	45	the	the	DET
taxlaw-2822	573	46	u.s	u.s	PROPN
taxlaw-2822	573	47	.	.	PROPN
taxlaw-2822	573	48	can	can	AUX
taxlaw-2822	573	49	be	be	AUX
taxlaw-2822	573	50	viewed	view	VERB
taxlaw-2822	573	51	as	as	ADP
taxlaw-2822	573	52	a	a	DET
taxlaw-2822	573	53	form	form	NOUN
taxlaw-2822	573	54	of	of	ADP
taxlaw-2822	573	55	worldwide	worldwide	ADJ
taxlaw-2822	573	56	taxation	taxation	NOUN
taxlaw-2822	573	57	of	of	ADP
taxlaw-2822	573	58	the	the	DET
taxlaw-2822	573	59	firm	firm	NOUN
taxlaw-2822	573	60	’s	’s	PART
taxlaw-2822	573	61	individual	individual	ADJ
taxlaw-2822	573	62	owners	owner	NOUN
taxlaw-2822	573	63	resident	resident	NOUN
taxlaw-2822	573	64	in	in	ADP
taxlaw-2822	573	65	the	the	DET
taxlaw-2822	573	66	u.s	u.s	PROPN
taxlaw-2822	573	67	.	.	PROPN
taxlaw-2822	573	68	100	100	NUM
taxlaw-2822	573	69	see	see	VERB
taxlaw-2822	573	70	,	,	PUNCT
taxlaw-2822	573	71	e.g.	e.g.	ADV
taxlaw-2822	573	72	,	,	PUNCT
taxlaw-2822	573	73	harry	harry	PROPN
taxlaw-2822	573	74	grubert	grubert	PROPN
taxlaw-2822	573	75	&	&	CCONJ
taxlaw-2822	573	76	rosanne	rosanne	PROPN
taxlaw-2822	573	77	altshuler	altshuler	PROPN
taxlaw-2822	573	78	,	,	PUNCT
taxlaw-2822	573	79	fixing	fix	VERB
taxlaw-2822	573	80	the	the	DET
taxlaw-2822	573	81	system	system	NOUN
taxlaw-2822	573	82	:	:	PUNCT
taxlaw-2822	573	83	an	an	DET
taxlaw-2822	573	84	analysis	analysis	NOUN
taxlaw-2822	573	85	of	of	ADP
taxlaw-2822	573	86	alternative	alternative	ADJ
taxlaw-2822	573	87	proposals	proposal	NOUN
taxlaw-2822	573	88	for	for	ADP
taxlaw-2822	573	89	the	the	DET
taxlaw-2822	573	90	reform	reform	NOUN
taxlaw-2822	573	91	of	of	ADP
taxlaw-2822	573	92	international	international	ADJ
taxlaw-2822	573	93	tax	tax	NOUN
taxlaw-2822	573	94	(	(	PUNCT
taxlaw-2822	573	95	april	april	PROPN
taxlaw-2822	573	96	1	1	NUM
taxlaw-2822	573	97	,	,	PUNCT
taxlaw-2822	573	98	2013	2013	NUM
taxlaw-2822	573	99	)	)	PUNCT
taxlaw-2822	573	100	(	(	PUNCT
taxlaw-2822	573	101	unpublished	unpublished	ADJ
taxlaw-2822	573	102	manuscript	manuscript	NOUN
taxlaw-2822	573	103	)	)	PUNCT
taxlaw-2822	573	104	,	,	PUNCT
taxlaw-2822	573	105	available	available	ADJ
taxlaw-2822	573	106	at	at	ADP
taxlaw-2822	573	107	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2245128	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2245128	PROPN
taxlaw-2822	573	108	.	.	PUNCT
taxlaw-2822	574	1	2014	2014	NUM
taxlaw-2822	574	2	]	]	PUNCT
taxlaw-2822	575	1	the	the	DET
taxlaw-2822	575	2	use	use	NOUN
taxlaw-2822	575	3	of	of	ADP
taxlaw-2822	575	4	cross	cross	ADJ
taxlaw-2822	575	5	-	-	ADJ
taxlaw-2822	575	6	border	border	ADJ
taxlaw-2822	575	7	corporate	corporate	ADJ
taxlaw-2822	575	8	profits	profit	NOUN
taxlaw-2822	575	9	and	and	CCONJ
taxlaw-2822	575	10	losses	loss	NOUN
taxlaw-2822	575	11	167	167	NUM
taxlaw-2822	575	12	neutrality	neutrality	NOUN
taxlaw-2822	575	13	"	"	PUNCT
taxlaw-2822	575	14	(	(	PUNCT
taxlaw-2822	575	15	"	"	PUNCT
taxlaw-2822	575	16	cin".)101	cin".)101	NOUN
taxlaw-2822	575	17	in	in	ADP
taxlaw-2822	575	18	a	a	DET
taxlaw-2822	575	19	territorial	territorial	ADJ
taxlaw-2822	575	20	system	system	NOUN
taxlaw-2822	575	21	us	we	PRON
taxlaw-2822	575	22	residents	resident	NOUN
taxlaw-2822	575	23	would	would	AUX
taxlaw-2822	575	24	be	be	AUX
taxlaw-2822	575	25	treated	treat	VERB
taxlaw-2822	575	26	differently	differently	ADV
taxlaw-2822	575	27	depending	depend	VERB
taxlaw-2822	575	28	on	on	ADP
taxlaw-2822	575	29	the	the	DET
taxlaw-2822	575	30	location	location	NOUN
taxlaw-2822	575	31	of	of	ADP
taxlaw-2822	575	32	their	their	PRON
taxlaw-2822	575	33	income	income	NOUN
taxlaw-2822	575	34	but	but	CCONJ
taxlaw-2822	575	35	would	would	AUX
taxlaw-2822	575	36	compete	compete	VERB
taxlaw-2822	575	37	with	with	ADP
taxlaw-2822	575	38	foreign	foreign	ADJ
taxlaw-2822	575	39	companies	company	NOUN
taxlaw-2822	575	40	in	in	ADP
taxlaw-2822	575	41	the	the	DET
taxlaw-2822	575	42	source	source	NOUN
taxlaw-2822	575	43	-	-	PUNCT
taxlaw-2822	575	44	country	country	NOUN
taxlaw-2822	575	45	at	at	ADP
taxlaw-2822	575	46	the	the	DET
taxlaw-2822	575	47	same	same	ADJ
taxlaw-2822	575	48	tax	tax	NOUN
taxlaw-2822	575	49	rates.102	rates.102	NOUN
taxlaw-2822	575	50	a	a	DET
taxlaw-2822	575	51	variant	variant	NOUN
taxlaw-2822	575	52	of	of	ADP
taxlaw-2822	575	53	the	the	DET
taxlaw-2822	575	54	territorial	territorial	ADJ
taxlaw-2822	575	55	system	system	NOUN
taxlaw-2822	575	56	that	that	PRON
taxlaw-2822	575	57	has	have	AUX
taxlaw-2822	575	58	been	be	AUX
taxlaw-2822	575	59	proposed	propose	VERB
taxlaw-2822	575	60	is	be	AUX
taxlaw-2822	575	61	a	a	DET
taxlaw-2822	575	62	system	system	NOUN
taxlaw-2822	575	63	of	of	ADP
taxlaw-2822	575	64	formulary	formulary	ADJ
taxlaw-2822	575	65	apportionment	apportionment	NOUN
taxlaw-2822	575	66	for	for	ADP
taxlaw-2822	575	67	taxing	tax	VERB
taxlaw-2822	575	68	the	the	DET
taxlaw-2822	575	69	corporate	corporate	ADJ
taxlaw-2822	575	70	income	income	NOUN
taxlaw-2822	575	71	of	of	ADP
taxlaw-2822	575	72	multinational	multinational	ADJ
taxlaw-2822	575	73	firms	firm	NOUN
taxlaw-2822	575	74	.	.	PUNCT
taxlaw-2822	576	1	under	under	ADP
taxlaw-2822	576	2	this	this	DET
taxlaw-2822	576	3	proposal	proposal	NOUN
taxlaw-2822	576	4	,	,	PUNCT
taxlaw-2822	576	5	the	the	DET
taxlaw-2822	576	6	us	us	PROPN
taxlaw-2822	576	7	tax	tax	NOUN
taxlaw-2822	576	8	base	base	NOUN
taxlaw-2822	576	9	for	for	ADP
taxlaw-2822	576	10	multinational	multinational	ADJ
taxlaw-2822	576	11	corporations	corporation	NOUN
taxlaw-2822	576	12	would	would	AUX
taxlaw-2822	576	13	be	be	AUX
taxlaw-2822	576	14	calculated	calculate	VERB
taxlaw-2822	576	15	based	base	VERB
taxlaw-2822	576	16	on	on	ADP
taxlaw-2822	576	17	a	a	DET
taxlaw-2822	576	18	fraction	fraction	NOUN
taxlaw-2822	576	19	of	of	ADP
taxlaw-2822	576	20	their	their	PRON
taxlaw-2822	576	21	worldwide	worldwide	ADJ
taxlaw-2822	576	22	income	income	NOUN
taxlaw-2822	576	23	,	,	PUNCT
taxlaw-2822	576	24	determined	determine	VERB
taxlaw-2822	576	25	by	by	ADP
taxlaw-2822	576	26	the	the	DET
taxlaw-2822	576	27	share	share	NOUN
taxlaw-2822	576	28	of	of	ADP
taxlaw-2822	576	29	their	their	PRON
taxlaw-2822	576	30	worldwide	worldwide	ADJ
taxlaw-2822	576	31	sales	sale	NOUN
taxlaw-2822	576	32	that	that	PRON
taxlaw-2822	576	33	occur	occur	VERB
taxlaw-2822	576	34	in	in	ADP
taxlaw-2822	576	35	the	the	DET
taxlaw-2822	576	36	us	us	PROPN
taxlaw-2822	576	37	.	.	PUNCT
taxlaw-2822	577	1	only	only	ADV
taxlaw-2822	577	2	the	the	DET
taxlaw-2822	577	3	portion	portion	NOUN
taxlaw-2822	577	4	of	of	ADP
taxlaw-2822	577	5	corporate	corporate	ADJ
taxlaw-2822	577	6	profits	profit	NOUN
taxlaw-2822	577	7	commensurate	commensurate	ADJ
taxlaw-2822	577	8	with	with	ADP
taxlaw-2822	577	9	the	the	DET
taxlaw-2822	577	10	apportionment	apportionment	ADJ
taxlaw-2822	577	11	formula	formula	NOUN
taxlaw-2822	577	12	would	would	AUX
taxlaw-2822	577	13	be	be	AUX
taxlaw-2822	577	14	consolidated.103	consolidated.103	VERB
taxlaw-2822	577	15	the	the	DET
taxlaw-2822	577	16	move	move	NOUN
taxlaw-2822	577	17	toward	toward	ADP
taxlaw-2822	577	18	a	a	DET
taxlaw-2822	577	19	territorial	territorial	ADJ
taxlaw-2822	577	20	system	system	NOUN
taxlaw-2822	577	21	has	have	AUX
taxlaw-2822	577	22	been	be	AUX
taxlaw-2822	577	23	advocated	advocate	VERB
taxlaw-2822	577	24	by	by	ADP
taxlaw-2822	577	25	desai	desai	PROPN
taxlaw-2822	577	26	and	and	CCONJ
taxlaw-2822	577	27	hines	hine	VERB
taxlaw-2822	577	28	on	on	ADP
taxlaw-2822	577	29	the	the	DET
taxlaw-2822	577	30	basis	basis	NOUN
taxlaw-2822	577	31	of	of	ADP
taxlaw-2822	577	32	a	a	DET
taxlaw-2822	577	33	new	new	ADJ
taxlaw-2822	577	34	standard	standard	NOUN
taxlaw-2822	577	35	denominated	denominate	VERB
taxlaw-2822	577	36	"	"	PUNCT
taxlaw-2822	577	37	capital	capital	NOUN
taxlaw-2822	577	38	ownership	ownership	NOUN
taxlaw-2822	577	39	neutrality	neutrality	NOUN
taxlaw-2822	577	40	"	"	PUNCT
taxlaw-2822	577	41	(	(	PUNCT
taxlaw-2822	577	42	"	"	PUNCT
taxlaw-2822	577	43	con	con	X
taxlaw-2822	577	44	"	"	PUNCT
taxlaw-2822	577	45	.	.	PUNCT
taxlaw-2822	577	46	)	)	PUNCT
taxlaw-2822	578	1	they	they	PRON
taxlaw-2822	578	2	point	point	VERB
taxlaw-2822	578	3	out	out	ADP
taxlaw-2822	578	4	that	that	SCONJ
taxlaw-2822	578	5	the	the	DET
taxlaw-2822	578	6	traditional	traditional	ADJ
taxlaw-2822	578	7	cen	cen	NOUN
taxlaw-2822	578	8	model	model	NOUN
taxlaw-2822	578	9	assumes	assume	VERB
taxlaw-2822	578	10	that	that	SCONJ
taxlaw-2822	578	11	(	(	PUNCT
taxlaw-2822	578	12	i	i	NOUN
taxlaw-2822	578	13	)	)	PUNCT
taxlaw-2822	578	14	an	an	DET
taxlaw-2822	578	15	outbound	outbound	ADJ
taxlaw-2822	578	16	direct	direct	ADJ
taxlaw-2822	578	17	investment	investment	NOUN
taxlaw-2822	578	18	by	by	ADP
taxlaw-2822	578	19	a	a	DET
taxlaw-2822	578	20	us	us	PROPN
taxlaw-2822	578	21	firm	firm	NOUN
taxlaw-2822	578	22	is	be	AUX
taxlaw-2822	578	23	completely	completely	ADV
taxlaw-2822	578	24	replaced	replace	VERB
taxlaw-2822	578	25	by	by	ADP
taxlaw-2822	578	26	an	an	DET
taxlaw-2822	578	27	inbound	inbound	ADJ
taxlaw-2822	578	28	direct	direct	ADJ
taxlaw-2822	578	29	investment	investment	NOUN
taxlaw-2822	578	30	of	of	ADP
taxlaw-2822	578	31	a	a	DET
taxlaw-2822	578	32	foreign	foreign	ADJ
taxlaw-2822	578	33	firm	firm	NOUN
taxlaw-2822	578	34	and	and	CCONJ
taxlaw-2822	578	35	(	(	PUNCT
taxlaw-2822	578	36	ii	ii	NOUN
taxlaw-2822	578	37	)	)	PUNCT
taxlaw-2822	578	38	the	the	DET
taxlaw-2822	578	39	us	us	PROPN
taxlaw-2822	578	40	income	income	NOUN
taxlaw-2822	578	41	tax	tax	NOUN
taxlaw-2822	578	42	liability	liability	NOUN
taxlaw-2822	578	43	incurred	incur	VERB
taxlaw-2822	578	44	by	by	ADP
taxlaw-2822	578	45	that	that	DET
taxlaw-2822	578	46	inbound	inbound	ADJ
taxlaw-2822	578	47	investment	investment	NOUN
taxlaw-2822	578	48	is	be	AUX
taxlaw-2822	578	49	identical	identical	ADJ
taxlaw-2822	578	50	to	to	ADP
taxlaw-2822	578	51	the	the	DET
taxlaw-2822	578	52	tax	tax	NOUN
taxlaw-2822	578	53	revenues	revenue	NOUN
taxlaw-2822	578	54	that	that	PRON
taxlaw-2822	578	55	would	would	AUX
taxlaw-2822	578	56	have	have	AUX
taxlaw-2822	578	57	been	be	AUX
taxlaw-2822	578	58	obtained	obtain	VERB
taxlaw-2822	578	59	had	have	VERB
taxlaw-2822	578	60	the	the	DET
taxlaw-2822	578	61	us	us	PROPN
taxlaw-2822	578	62	multinational	multinational	PROPN
taxlaw-2822	578	63	made	make	VERB
taxlaw-2822	578	64	the	the	DET
taxlaw-2822	578	65	domestic	domestic	ADJ
taxlaw-2822	578	66	investment	investment	NOUN
taxlaw-2822	578	67	.	.	PUNCT
taxlaw-2822	579	1	desai	desai	PROPN
taxlaw-2822	579	2	and	and	CCONJ
taxlaw-2822	579	3	hines	hine	VERB
taxlaw-2822	579	4	propound	propound	VERB
taxlaw-2822	579	5	that	that	SCONJ
taxlaw-2822	579	6	con	con	PROPN
taxlaw-2822	579	7	requires	require	VERB
taxlaw-2822	579	8	that	that	SCONJ
taxlaw-2822	579	9	"	"	PUNCT
taxlaw-2822	579	10	world	world	NOUN
taxlaw-2822	579	11	welfare	welfare	NOUN
taxlaw-2822	579	12	is	be	AUX
taxlaw-2822	579	13	maximized	maximize	VERB
taxlaw-2822	579	14	if	if	SCONJ
taxlaw-2822	579	15	the	the	DET
taxlaw-2822	579	16	identities	identity	NOUN
taxlaw-2822	579	17	of	of	ADP
taxlaw-2822	579	18	capital	capital	NOUN
taxlaw-2822	579	19	owners	owner	NOUN
taxlaw-2822	579	20	are	be	AUX
taxlaw-2822	579	21	unaffected	unaffected	ADJ
taxlaw-2822	579	22	by	by	ADP
taxlaw-2822	579	23	tax	tax	NOUN
taxlaw-2822	579	24	rate	rate	NOUN
taxlaw-2822	579	25	differences	difference	NOUN
taxlaw-2822	579	26	.	.	PUNCT
taxlaw-2822	580	1	"104	"104	PROPN
taxlaw-2822	581	1	in	in	ADP
taxlaw-2822	581	2	practice	practice	NOUN
taxlaw-2822	581	3	,	,	PUNCT
taxlaw-2822	581	4	they	they	PRON
taxlaw-2822	581	5	argue	argue	VERB
taxlaw-2822	581	6	that	that	SCONJ
taxlaw-2822	581	7	decisions	decision	NOUN
taxlaw-2822	581	8	by	by	ADP
taxlaw-2822	581	9	us	us	PROPN
taxlaw-2822	581	10	investors	investor	NOUN
taxlaw-2822	581	11	‒	‒	ADP
taxlaw-2822	581	12	specifically	specifically	ADV
taxlaw-2822	581	13	acquisitions	acquisition	NOUN
taxlaw-2822	581	14	of	of	ADP
taxlaw-2822	581	15	target	target	NOUN
taxlaw-2822	581	16	assets	asset	NOUN
taxlaw-2822	581	17	in	in	ADP
taxlaw-2822	581	18	other	other	ADJ
taxlaw-2822	581	19	countries	country	NOUN
taxlaw-2822	581	20	‒	‒	NOUN
taxlaw-2822	581	21	should	should	AUX
taxlaw-2822	581	22	not	not	PART
taxlaw-2822	581	23	be	be	AUX
taxlaw-2822	581	24	distorted	distort	VERB
taxlaw-2822	581	25	by	by	ADP
taxlaw-2822	581	26	the	the	DET
taxlaw-2822	581	27	higher	high	ADJ
taxlaw-2822	581	28	us	us	PROPN
taxlaw-2822	581	29	taxes	taxis	NOUN
taxlaw-2822	581	30	that	that	PRON
taxlaw-2822	581	31	affect	affect	VERB
taxlaw-2822	581	32	those	those	DET
taxlaw-2822	581	33	us	us	PROPN
taxlaw-2822	581	34	investors	investor	NOUN
taxlaw-2822	581	35	.	.	PUNCT
taxlaw-2822	582	1	consequently	consequently	ADV
taxlaw-2822	582	2	,	,	PUNCT
taxlaw-2822	582	3	con	con	PROPN
taxlaw-2822	582	4	suggests	suggest	VERB
taxlaw-2822	582	5	that	that	SCONJ
taxlaw-2822	582	6	the	the	DET
taxlaw-2822	582	7	us	we	PRON
taxlaw-2822	582	8	should	should	AUX
taxlaw-2822	582	9	adopt	adopt	VERB
taxlaw-2822	582	10	a	a	DET
taxlaw-2822	582	11	variation	variation	NOUN
taxlaw-2822	582	12	of	of	ADP
taxlaw-2822	582	13	the	the	DET
taxlaw-2822	582	14	territorial	territorial	ADJ
taxlaw-2822	582	15	tax	tax	NOUN
taxlaw-2822	582	16	system	system	NOUN
taxlaw-2822	582	17	in	in	ADP
taxlaw-2822	582	18	which	which	PRON
taxlaw-2822	582	19	foreign	foreign	ADJ
taxlaw-2822	582	20	income	income	NOUN
taxlaw-2822	582	21	would	would	AUX
taxlaw-2822	582	22	be	be	AUX
taxlaw-2822	582	23	exempted	exempt	VERB
taxlaw-2822	582	24	,	,	PUNCT
taxlaw-2822	582	25	deductions	deduction	NOUN
taxlaw-2822	582	26	incurred	incur	VERB
taxlaw-2822	582	27	by	by	ADP
taxlaw-2822	582	28	the	the	DET
taxlaw-2822	582	29	us	us	PROPN
taxlaw-2822	582	30	parent	parent	NOUN
taxlaw-2822	582	31	company	company	NOUN
taxlaw-2822	582	32	related	relate	VERB
taxlaw-2822	582	33	to	to	ADP
taxlaw-2822	582	34	the	the	DET
taxlaw-2822	582	35	production	production	NOUN
taxlaw-2822	582	36	of	of	ADP
taxlaw-2822	582	37	that	that	DET
taxlaw-2822	582	38	foreign	foreign	ADJ
taxlaw-2822	582	39	income	income	NOUN
taxlaw-2822	582	40	would	would	AUX
taxlaw-2822	582	41	be	be	AUX
taxlaw-2822	582	42	allowed	allow	VERB
taxlaw-2822	582	43	,	,	PUNCT
taxlaw-2822	582	44	and	and	CCONJ
taxlaw-2822	582	45	foreign	foreign	ADJ
taxlaw-2822	582	46	corporate	corporate	ADJ
taxlaw-2822	582	47	losses	loss	NOUN
taxlaw-2822	582	48	would	would	AUX
taxlaw-2822	582	49	not	not	PART
taxlaw-2822	582	50	be	be	AUX
taxlaw-2822	582	51	fully	fully	ADV
taxlaw-2822	582	52	consolidated	consolidate	VERB
taxlaw-2822	582	53	.	.	PUNCT
taxlaw-2822	583	1	a	a	DET
taxlaw-2822	583	2	proposal	proposal	NOUN
taxlaw-2822	583	3	for	for	ADP
taxlaw-2822	583	4	national	national	ADJ
taxlaw-2822	583	5	neutrality	neutrality	NOUN
taxlaw-2822	583	6	that	that	PRON
taxlaw-2822	583	7	,	,	PUNCT
taxlaw-2822	583	8	like	like	ADP
taxlaw-2822	583	9	the	the	DET
taxlaw-2822	583	10	con	con	PROPN
taxlaw-2822	583	11	approach	approach	NOUN
taxlaw-2822	583	12	,	,	PUNCT
taxlaw-2822	583	13	looks	look	VERB
taxlaw-2822	583	14	to	to	PART
taxlaw-2822	583	15	protect	protect	VERB
taxlaw-2822	583	16	us	we	PRON
taxlaw-2822	583	17	competitiveness	competitiveness	NOUN
taxlaw-2822	583	18	,	,	PUNCT
taxlaw-2822	583	19	would	would	AUX
taxlaw-2822	583	20	adjust	adjust	VERB
taxlaw-2822	583	21	the	the	DET
taxlaw-2822	583	22	nature	nature	NOUN
taxlaw-2822	583	23	of	of	ADP
taxlaw-2822	583	24	the	the	DET
taxlaw-2822	583	25	foreign	foreign	ADJ
taxlaw-2822	583	26	tax	tax	NOUN
taxlaw-2822	583	27	credit	credit	NOUN
taxlaw-2822	583	28	by	by	ADP
taxlaw-2822	583	29	making	make	VERB
taxlaw-2822	583	30	us	we	PRON
taxlaw-2822	583	31	taxpayers	taxpayer	NOUN
taxlaw-2822	583	32	indifferent	indifferent	ADJ
taxlaw-2822	583	33	between	between	ADP
taxlaw-2822	583	34	paying	pay	VERB
taxlaw-2822	583	35	foreign	foreign	ADJ
taxlaw-2822	583	36	taxes	taxis	NOUN
taxlaw-2822	583	37	and	and	CCONJ
taxlaw-2822	583	38	us	we	PRON
taxlaw-2822	583	39	taxes	taxis	NOUN
taxlaw-2822	583	40	.	.	PUNCT
taxlaw-2822	584	1	taxes	taxis	NOUN
taxlaw-2822	584	2	paid	pay	VERB
taxlaw-2822	584	3	to	to	ADP
taxlaw-2822	584	4	the	the	DET
taxlaw-2822	584	5	us	us	PROPN
taxlaw-2822	584	6	increase	increase	VERB
taxlaw-2822	584	7	us	us	PROPN
taxlaw-2822	584	8	revenues	revenue	NOUN
taxlaw-2822	584	9	and	and	CCONJ
taxlaw-2822	584	10	make	make	VERB
taxlaw-2822	584	11	a	a	DET
taxlaw-2822	584	12	bigger	big	ADJ
taxlaw-2822	584	13	contribution	contribution	NOUN
taxlaw-2822	584	14	to	to	ADP
taxlaw-2822	584	15	the	the	DET
taxlaw-2822	584	16	welfare	welfare	NOUN
taxlaw-2822	584	17	of	of	ADP
taxlaw-2822	584	18	us	us	PROPN
taxlaw-2822	584	19	taxpayers	taxpayer	NOUN
taxlaw-2822	584	20	than	than	ADP
taxlaw-2822	584	21	taxes	taxis	NOUN
taxlaw-2822	584	22	paid	pay	VERB
taxlaw-2822	584	23	to	to	ADP
taxlaw-2822	584	24	foreign	foreign	ADJ
taxlaw-2822	584	25	governments	government	NOUN
taxlaw-2822	584	26	.	.	PUNCT
taxlaw-2822	585	1	so	so	ADV
taxlaw-2822	585	2	it	it	PRON
taxlaw-2822	585	3	has	have	AUX
taxlaw-2822	585	4	been	be	AUX
taxlaw-2822	585	5	argued	argue	VERB
taxlaw-2822	585	6	that	that	SCONJ
taxlaw-2822	585	7	it	it	PRON
taxlaw-2822	585	8	is	be	AUX
taxlaw-2822	585	9	preferable	preferable	ADJ
taxlaw-2822	585	10	for	for	SCONJ
taxlaw-2822	585	11	us	us	PROPN
taxlaw-2822	585	12	taxpayers	taxpayer	NOUN
taxlaw-2822	585	13	to	to	PART
taxlaw-2822	585	14	pay	pay	VERB
taxlaw-2822	585	15	us	we	PRON
taxlaw-2822	585	16	taxes	taxis	NOUN
taxlaw-2822	585	17	rather	rather	ADV
taxlaw-2822	585	18	than	than	ADP
taxlaw-2822	585	19	foreign	foreign	ADJ
taxlaw-2822	585	20	taxes	taxis	NOUN
taxlaw-2822	585	21	,	,	PUNCT
taxlaw-2822	585	22	and	and	CCONJ
taxlaw-2822	585	23	thus	thus	ADV
taxlaw-2822	585	24	the	the	DET
taxlaw-2822	585	25	standard	standard	NOUN
taxlaw-2822	585	26	of	of	ADP
taxlaw-2822	585	27	"	"	PUNCT
taxlaw-2822	585	28	national	national	ADJ
taxlaw-2822	585	29	neutrality	neutrality	NOUN
taxlaw-2822	585	30	"	"	PUNCT
taxlaw-2822	585	31	which	which	PRON
taxlaw-2822	585	32	makes	make	VERB
taxlaw-2822	585	33	foreign	foreign	ADJ
taxlaw-2822	585	34	taxes	taxis	NOUN
taxlaw-2822	585	35	deductible	deductible	ADJ
taxlaw-2822	585	36	(	(	PUNCT
taxlaw-2822	585	37	rather	rather	ADV
taxlaw-2822	585	38	than	than	ADP
taxlaw-2822	585	39	creditable	creditable	ADJ
taxlaw-2822	585	40	)	)	PUNCT
taxlaw-2822	585	41	should	should	AUX
taxlaw-2822	585	42	be	be	AUX
taxlaw-2822	585	43	101	101	NUM
taxlaw-2822	585	44	according	accord	VERB
taxlaw-2822	585	45	to	to	ADP
taxlaw-2822	585	46	cin	cin	PROPN
taxlaw-2822	585	47	a	a	DET
taxlaw-2822	585	48	firm	firm	NOUN
taxlaw-2822	585	49	should	should	AUX
taxlaw-2822	585	50	face	face	VERB
taxlaw-2822	585	51	the	the	DET
taxlaw-2822	585	52	same	same	ADJ
taxlaw-2822	585	53	tax	tax	NOUN
taxlaw-2822	585	54	burden	burden	NOUN
taxlaw-2822	585	55	in	in	ADP
taxlaw-2822	585	56	operating	operate	VERB
taxlaw-2822	585	57	in	in	ADP
taxlaw-2822	585	58	a	a	DET
taxlaw-2822	585	59	foreign	foreign	ADJ
taxlaw-2822	585	60	country	country	NOUN
taxlaw-2822	585	61	as	as	SCONJ
taxlaw-2822	585	62	do	do	VERB
taxlaw-2822	585	63	its	its	PRON
taxlaw-2822	585	64	domestic	domestic	ADJ
taxlaw-2822	585	65	competitors	competitor	NOUN
taxlaw-2822	585	66	in	in	ADP
taxlaw-2822	585	67	that	that	DET
taxlaw-2822	585	68	foreign	foreign	ADJ
taxlaw-2822	585	69	country	country	NOUN
taxlaw-2822	585	70	.	.	PUNCT
taxlaw-2822	586	1	cin	cin	PROPN
taxlaw-2822	586	2	,	,	PUNCT
taxlaw-2822	586	3	therefore	therefore	ADV
taxlaw-2822	586	4	,	,	PUNCT
taxlaw-2822	586	5	implies	imply	VERB
taxlaw-2822	586	6	taxation	taxation	NOUN
taxlaw-2822	586	7	only	only	ADV
taxlaw-2822	586	8	in	in	ADP
taxlaw-2822	586	9	the	the	DET
taxlaw-2822	586	10	source	source	NOUN
taxlaw-2822	586	11	-	-	PUNCT
taxlaw-2822	586	12	country	country	NOUN
taxlaw-2822	586	13	under	under	ADP
taxlaw-2822	586	14	a	a	DET
taxlaw-2822	586	15	territorial	territorial	ADJ
taxlaw-2822	586	16	system	system	NOUN
taxlaw-2822	586	17	adopted	adopt	VERB
taxlaw-2822	586	18	the	the	DET
taxlaw-2822	586	19	residence	residence	NOUN
taxlaw-2822	586	20	-	-	PUNCT
taxlaw-2822	586	21	country	country	NOUN
taxlaw-2822	586	22	.	.	PUNCT
taxlaw-2822	587	1	cin	cin	PROPN
taxlaw-2822	587	2	would	would	AUX
taxlaw-2822	587	3	promote	promote	VERB
taxlaw-2822	587	4	worldwide	worldwide	ADJ
taxlaw-2822	587	5	welfare	welfare	NOUN
taxlaw-2822	587	6	by	by	ADP
taxlaw-2822	587	7	ensuring	ensure	VERB
taxlaw-2822	587	8	that	that	SCONJ
taxlaw-2822	587	9	investments	investment	NOUN
taxlaw-2822	587	10	are	be	AUX
taxlaw-2822	587	11	made	make	VERB
taxlaw-2822	587	12	on	on	ADP
taxlaw-2822	587	13	the	the	DET
taxlaw-2822	587	14	basis	basis	NOUN
taxlaw-2822	587	15	of	of	ADP
taxlaw-2822	587	16	after	after	ADP
taxlaw-2822	587	17	-	-	PUNCT
taxlaw-2822	587	18	tax	tax	NOUN
taxlaw-2822	587	19	income	income	NOUN
taxlaw-2822	587	20	at	at	ADP
taxlaw-2822	587	21	country	country	NOUN
taxlaw-2822	587	22	level	level	NOUN
taxlaw-2822	587	23	and	and	CCONJ
taxlaw-2822	587	24	implies	imply	VERB
taxlaw-2822	587	25	a	a	DET
taxlaw-2822	587	26	convergence	convergence	NOUN
taxlaw-2822	587	27	of	of	ADP
taxlaw-2822	587	28	after	after	ADP
taxlaw-2822	587	29	-	-	PUNCT
taxlaw-2822	587	30	tax	tax	NOUN
taxlaw-2822	587	31	returns	return	NOUN
taxlaw-2822	587	32	;	;	PUNCT
taxlaw-2822	587	33	see	see	VERB
taxlaw-2822	587	34	michael	michael	PROPN
taxlaw-2822	587	35	s.	s.	PROPN
taxlaw-2822	587	36	knoll	knoll	PROPN
taxlaw-2822	587	37	,	,	PUNCT
taxlaw-2822	587	38	reconsidering	reconsider	VERB
taxlaw-2822	587	39	international	international	ADJ
taxlaw-2822	587	40	tax	tax	NOUN
taxlaw-2822	587	41	neutrality	neutrality	NOUN
taxlaw-2822	587	42	,	,	PUNCT
taxlaw-2822	587	43	64	64	NUM
taxlaw-2822	587	44	tax	tax	NOUN
taxlaw-2822	587	45	l.	l.	PROPN
taxlaw-2822	587	46	rev	rev	PROPN
taxlaw-2822	587	47	.	.	PROPN
taxlaw-2822	587	48	99	99	NUM
taxlaw-2822	587	49	,	,	PUNCT
taxlaw-2822	587	50	119‒	119‒	NUM
taxlaw-2822	587	51	21	21	NUM
taxlaw-2822	587	52	(	(	PUNCT
taxlaw-2822	587	53	2011	2011	NUM
taxlaw-2822	587	54	)	)	PUNCT
taxlaw-2822	587	55	.	.	PUNCT
taxlaw-2822	588	1	102	102	NUM
taxlaw-2822	588	2	clifton	clifton	PROPN
taxlaw-2822	588	3	fleming	fleming	PROPN
taxlaw-2822	588	4	,	,	PUNCT
taxlaw-2822	588	5	jr	jr	PROPN
taxlaw-2822	588	6	.	.	PROPN
taxlaw-2822	588	7	et	et	PROPN
taxlaw-2822	588	8	al	al	PROPN
taxlaw-2822	588	9	.	.	PROPN
taxlaw-2822	588	10	,	,	PUNCT
taxlaw-2822	588	11	supra	supra	PROPN
taxlaw-2822	588	12	note	note	PROPN
taxlaw-2822	588	13	79	79	NUM
taxlaw-2822	588	14	,	,	PUNCT
taxlaw-2822	588	15	at	at	ADP
taxlaw-2822	588	16	149‒50	149‒50	NUM
taxlaw-2822	588	17	;	;	PUNCT
taxlaw-2822	588	18	j.	j.	PROPN
taxlaw-2822	588	19	clifton	clifton	PROPN
taxlaw-2822	588	20	fleming	fleming	PROPN
taxlaw-2822	588	21	,	,	PUNCT
taxlaw-2822	588	22	jr	jr	PROPN
taxlaw-2822	588	23	.	.	PROPN
taxlaw-2822	588	24	,	,	PUNCT
taxlaw-2822	588	25	robert	robert	PROPN
taxlaw-2822	588	26	j.	j.	PROPN
taxlaw-2822	588	27	peroni	peroni	PROPN
taxlaw-2822	588	28	&	&	CCONJ
taxlaw-2822	588	29	stephen	stephen	PROPN
taxlaw-2822	588	30	e.	e.	PROPN
taxlaw-2822	588	31	shay	shay	PROPN
taxlaw-2822	588	32	,	,	PUNCT
taxlaw-2822	588	33	some	some	DET
taxlaw-2822	588	34	perspectives	perspective	NOUN
taxlaw-2822	588	35	from	from	ADP
taxlaw-2822	588	36	the	the	DET
taxlaw-2822	588	37	united	united	PROPN
taxlaw-2822	588	38	states	states	PROPN
taxlaw-2822	588	39	on	on	ADP
taxlaw-2822	588	40	the	the	DET
taxlaw-2822	588	41	worldwide	worldwide	ADJ
taxlaw-2822	588	42	taxation	taxation	NOUN
taxlaw-2822	588	43	vs.	vs.	ADP
taxlaw-2822	588	44	territorial	territorial	ADJ
taxlaw-2822	588	45	taxation	taxation	NOUN
taxlaw-2822	588	46	debate	debate	NOUN
taxlaw-2822	588	47	,	,	PUNCT
taxlaw-2822	588	48	3	3	NUM
taxlaw-2822	588	49	j.	j.	PROPN
taxlaw-2822	588	50	austl	austl	PROPN
taxlaw-2822	588	51	.	.	PUNCT
taxlaw-2822	589	1	tax	tax	NOUN
taxlaw-2822	589	2	teachers	teacher	NOUN
taxlaw-2822	589	3	ass'n35	ass'n35	PROPN
taxlaw-2822	589	4	,	,	PUNCT
taxlaw-2822	589	5	44	44	NUM
taxlaw-2822	589	6	(	(	PUNCT
taxlaw-2822	589	7	2008	2008	NUM
taxlaw-2822	589	8	)	)	PUNCT
taxlaw-2822	589	9	;	;	PUNCT
taxlaw-2822	589	10	lawrence	lawrence	PROPN
taxlaw-2822	589	11	lokken	lokken	PROPN
taxlaw-2822	589	12	,	,	PUNCT
taxlaw-2822	589	13	does	do	AUX
taxlaw-2822	589	14	the	the	DET
taxlaw-2822	589	15	u.s	u.s	PROPN
taxlaw-2822	589	16	.	.	PROPN
taxlaw-2822	589	17	tax	tax	NOUN
taxlaw-2822	589	18	system	system	NOUN
taxlaw-2822	589	19	disadvantage	disadvantage	NOUN
taxlaw-2822	589	20	u.s	u.s	PROPN
taxlaw-2822	589	21	.	.	PROPN
taxlaw-2822	589	22	multinationals	multinational	NOUN
taxlaw-2822	589	23	in	in	ADP
taxlaw-2822	589	24	the	the	DET
taxlaw-2822	589	25	world	world	NOUN
taxlaw-2822	589	26	marketplace	marketplace	NOUN
taxlaw-2822	589	27	?	?	PUNCT
taxlaw-2822	590	1	,	,	PUNCT
taxlaw-2822	590	2	4	4	NUM
taxlaw-2822	590	3	j.	j.	PROPN
taxlaw-2822	590	4	tax'n	tax'n	PROPN
taxlaw-2822	590	5	global	global	ADJ
taxlaw-2822	590	6	transactions	transaction	NOUN
taxlaw-2822	590	7	43	43	NUM
taxlaw-2822	590	8	(	(	PUNCT
taxlaw-2822	590	9	2004	2004	NUM
taxlaw-2822	590	10	)	)	PUNCT
taxlaw-2822	590	11	.	.	PUNCT
taxlaw-2822	591	1	103	103	NUM
taxlaw-2822	591	2	reuven	reuven	PROPN
taxlaw-2822	591	3	s.	s.	PROPN
taxlaw-2822	591	4	avi	avi	PROPN
taxlaw-2822	591	5	-	-	PUNCT
taxlaw-2822	591	6	yonah	yonah	ADJ
taxlaw-2822	591	7	,	,	PUNCT
taxlaw-2822	591	8	kimberly	kimberly	NOUN
taxlaw-2822	591	9	a.	a.	NOUN
taxlaw-2822	591	10	clausing	clausing	PROPN
taxlaw-2822	591	11	&	&	CCONJ
taxlaw-2822	591	12	michael	michael	PROPN
taxlaw-2822	591	13	c.	c.	PROPN
taxlaw-2822	591	14	durst	durst	PROPN
taxlaw-2822	591	15	,	,	PUNCT
taxlaw-2822	591	16	allocating	allocate	VERB
taxlaw-2822	591	17	business	business	NOUN
taxlaw-2822	591	18	profits	profit	NOUN
taxlaw-2822	591	19	for	for	ADP
taxlaw-2822	591	20	tax	tax	NOUN
taxlaw-2822	591	21	purposes	purpose	NOUN
taxlaw-2822	591	22	:	:	PUNCT
taxlaw-2822	591	23	a	a	DET
taxlaw-2822	591	24	proposal	proposal	NOUN
taxlaw-2822	591	25	to	to	PART
taxlaw-2822	591	26	adopt	adopt	VERB
taxlaw-2822	591	27	a	a	DET
taxlaw-2822	591	28	formulary	formulary	ADJ
taxlaw-2822	591	29	profit	profit	NOUN
taxlaw-2822	591	30	split	split	NOUN
taxlaw-2822	591	31	,	,	PUNCT
taxlaw-2822	591	32	9	9	NUM
taxlaw-2822	591	33	fla	fla	NOUN
taxlaw-2822	591	34	.	.	PUNCT
taxlaw-2822	592	1	tax	tax	PROPN
taxlaw-2822	592	2	rev	rev	PROPN
taxlaw-2822	592	3	.	.	PROPN
taxlaw-2822	592	4	497	497	NUM
taxlaw-2822	592	5	,	,	PUNCT
taxlaw-2822	592	6	498	498	NUM
taxlaw-2822	592	7	(	(	PUNCT
taxlaw-2822	592	8	2009	2009	NUM
taxlaw-2822	592	9	)	)	PUNCT
taxlaw-2822	592	10	;	;	PUNCT
taxlaw-2822	592	11	reuven	reuven	PROPN
taxlaw-2822	592	12	s.	s.	PROPN
taxlaw-2822	592	13	avi	avi	PROPN
taxlaw-2822	592	14	-	-	PUNCT
taxlaw-2822	592	15	yonah	yonah	PROPN
taxlaw-2822	592	16	&	&	CCONJ
taxlaw-2822	592	17	ilan	ilan	PROPN
taxlaw-2822	592	18	benshalom	benshalom	PROPN
taxlaw-2822	592	19	,	,	PUNCT
taxlaw-2822	592	20	formulary	formulary	ADJ
taxlaw-2822	592	21	apportionment	apportionment	NOUN
taxlaw-2822	592	22	—	—	PUNCT
taxlaw-2822	592	23	myths	myth	NOUN
taxlaw-2822	592	24	and	and	CCONJ
taxlaw-2822	592	25	prospects	prospect	NOUN
taxlaw-2822	592	26	,	,	PUNCT
taxlaw-2822	592	27	3	3	NUM
taxlaw-2822	592	28	world	world	NOUN
taxlaw-2822	592	29	tax	tax	NOUN
taxlaw-2822	592	30	j.	j.	PROPN
taxlaw-2822	592	31	371	371	NUM
taxlaw-2822	592	32	,	,	PUNCT
taxlaw-2822	592	33	380‒81	380‒81	PROPN
taxlaw-2822	592	34	(	(	PUNCT
taxlaw-2822	592	35	2011	2011	NUM
taxlaw-2822	592	36	)	)	PUNCT
taxlaw-2822	592	37	;	;	PUNCT
taxlaw-2822	592	38	see	see	VERB
taxlaw-2822	592	39	also	also	ADV
taxlaw-2822	592	40	julie	julie	PROPN
taxlaw-2822	592	41	roin	roin	PROPN
taxlaw-2822	592	42	,	,	PUNCT
taxlaw-2822	592	43	can	can	AUX
taxlaw-2822	592	44	the	the	DET
taxlaw-2822	592	45	income	income	NOUN
taxlaw-2822	592	46	tax	tax	NOUN
taxlaw-2822	592	47	be	be	AUX
taxlaw-2822	592	48	saved	save	VERB
taxlaw-2822	592	49	?	?	PUNCT
taxlaw-2822	593	1	the	the	DET
taxlaw-2822	593	2	promises	promise	NOUN
taxlaw-2822	593	3	and	and	CCONJ
taxlaw-2822	593	4	pitfalls	pitfall	NOUN
taxlaw-2822	593	5	of	of	ADP
taxlaw-2822	593	6	adopting	adopt	VERB
taxlaw-2822	593	7	worldwide	worldwide	ADV
taxlaw-2822	593	8	formulary	formulary	ADJ
taxlaw-2822	593	9	apportionment	apportionment	NOUN
taxlaw-2822	593	10	61	61	NUM
taxlaw-2822	593	11	,	,	PUNCT
taxlaw-2822	593	12	171–75	171–75	NUM
taxlaw-2822	593	13	,	,	PUNCT
taxlaw-2822	593	14	182–85	182–85	NUM
taxlaw-2822	593	15	(	(	PUNCT
taxlaw-2822	593	16	2008	2008	NUM
taxlaw-2822	593	17	)	)	PUNCT
taxlaw-2822	593	18	.	.	PUNCT
taxlaw-2822	594	1	104	104	NUM
taxlaw-2822	594	2	mihir	mihir	PROPN
taxlaw-2822	594	3	a.	a.	PROPN
taxlaw-2822	594	4	desai	desai	PROPN
taxlaw-2822	594	5	&	&	CCONJ
taxlaw-2822	594	6	james	james	PROPN
taxlaw-2822	594	7	r.	r.	PROPN
taxlaw-2822	594	8	hines	hines	PROPN
taxlaw-2822	594	9	jr	jr	PROPN
taxlaw-2822	594	10	.	.	PROPN
taxlaw-2822	594	11	,	,	PUNCT
taxlaw-2822	594	12	evaluating	evaluate	VERB
taxlaw-2822	594	13	international	international	ADJ
taxlaw-2822	594	14	tax	tax	NOUN
taxlaw-2822	594	15	reform	reform	NOUN
taxlaw-2822	594	16	,	,	PUNCT
taxlaw-2822	594	17	56	56	NUM
taxlaw-2822	594	18	nat'l	nat'l	PROPN
taxlaw-2822	594	19	tax	tax	NOUN
taxlaw-2822	594	20	j.	j.	PROPN
taxlaw-2822	594	21	488	488	PROPN
taxlaw-2822	594	22	,	,	PUNCT
taxlaw-2822	594	23	494	494	NUM
taxlaw-2822	594	24	-	-	SYM
taxlaw-2822	594	25	96	96	NUM
taxlaw-2822	594	26	(	(	PUNCT
taxlaw-2822	594	27	2003	2003	NUM
taxlaw-2822	594	28	)	)	PUNCT
taxlaw-2822	594	29	;	;	PUNCT
taxlaw-2822	594	30	mihir	mihir	PROPN
taxlaw-2822	594	31	a.	a.	PROPN
taxlaw-2822	594	32	desai	desai	PROPN
taxlaw-2822	594	33	&	&	CCONJ
taxlaw-2822	594	34	james	james	PROPN
taxlaw-2822	594	35	r.	r.	PROPN
taxlaw-2822	594	36	hines	hines	PROPN
taxlaw-2822	594	37	,	,	PUNCT
taxlaw-2822	594	38	jr	jr	PROPN
taxlaw-2822	594	39	.	.	PROPN
taxlaw-2822	594	40	,	,	PUNCT
taxlaw-2822	594	41	old	old	ADJ
taxlaw-2822	594	42	rules	rule	NOUN
taxlaw-2822	594	43	and	and	CCONJ
taxlaw-2822	594	44	new	new	ADJ
taxlaw-2822	594	45	realities	reality	NOUN
taxlaw-2822	594	46	:	:	PUNCT
taxlaw-2822	594	47	corporate	corporate	ADJ
taxlaw-2822	594	48	tax	tax	NOUN
taxlaw-2822	594	49	policy	policy	NOUN
taxlaw-2822	594	50	in	in	ADP
taxlaw-2822	594	51	a	a	DET
taxlaw-2822	594	52	global	global	ADJ
taxlaw-2822	594	53	setting	setting	NOUN
taxlaw-2822	594	54	,	,	PUNCT
taxlaw-2822	594	55	see	see	VERB
taxlaw-2822	594	56	supra	supra	PROPN
taxlaw-2822	594	57	note	note	PROPN
taxlaw-2822	594	58	77	77	NUM
taxlaw-2822	594	59	,	,	PUNCT
taxlaw-2822	594	60	at	at	ADP
taxlaw-2822	594	61	956	956	NUM
taxlaw-2822	594	62	-	-	SYM
taxlaw-2822	594	63	57	57	NUM
taxlaw-2822	594	64	.	.	PUNCT
taxlaw-2822	594	65	168	168	NUM
taxlaw-2822	594	66	columbia	columbia	PROPN
taxlaw-2822	594	67	journal	journal	PROPN
taxlaw-2822	594	68	of	of	ADP
taxlaw-2822	594	69	tax	tax	NOUN
taxlaw-2822	594	70	law	law	NOUN
taxlaw-2822	595	1	[	[	X
taxlaw-2822	595	2	vol.5:133	vol.5:133	PROPN
taxlaw-2822	595	3	adopted.105	adopted.105	CCONJ
taxlaw-2822	595	4	under	under	ADP
taxlaw-2822	595	5	national	national	ADJ
taxlaw-2822	595	6	neutrality	neutrality	NOUN
taxlaw-2822	595	7	,	,	PUNCT
taxlaw-2822	595	8	like	like	ADP
taxlaw-2822	595	9	under	under	ADP
taxlaw-2822	595	10	the	the	DET
taxlaw-2822	595	11	proposed	propose	VERB
taxlaw-2822	595	12	territorial	territorial	ADJ
taxlaw-2822	595	13	system	system	NOUN
taxlaw-2822	595	14	,	,	PUNCT
taxlaw-2822	595	15	foreign	foreign	ADJ
taxlaw-2822	595	16	corporate	corporate	ADJ
taxlaw-2822	595	17	profits	profit	NOUN
taxlaw-2822	595	18	and	and	CCONJ
taxlaw-2822	595	19	losses	loss	NOUN
taxlaw-2822	595	20	would	would	AUX
taxlaw-2822	595	21	not	not	PART
taxlaw-2822	595	22	be	be	AUX
taxlaw-2822	595	23	consolidated	consolidate	VERB
taxlaw-2822	595	24	.	.	PUNCT
taxlaw-2822	596	1	why	why	SCONJ
taxlaw-2822	596	2	then	then	ADV
taxlaw-2822	596	3	both	both	CCONJ
taxlaw-2822	596	4	the	the	DET
taxlaw-2822	596	5	worldwide	worldwide	ADJ
taxlaw-2822	596	6	consolidation	consolidation	NOUN
taxlaw-2822	596	7	and	and	CCONJ
taxlaw-2822	596	8	the	the	DET
taxlaw-2822	596	9	territorial	territorial	ADJ
taxlaw-2822	596	10	approach	approach	NOUN
taxlaw-2822	596	11	,	,	PUNCT
taxlaw-2822	596	12	in	in	ADP
taxlaw-2822	596	13	spite	spite	NOUN
taxlaw-2822	596	14	of	of	ADP
taxlaw-2822	596	15	radical	radical	ADJ
taxlaw-2822	596	16	differences	difference	NOUN
taxlaw-2822	596	17	,	,	PUNCT
taxlaw-2822	596	18	would	would	AUX
taxlaw-2822	596	19	incentivize	incentivize	VERB
taxlaw-2822	596	20	the	the	DET
taxlaw-2822	596	21	us	we	PRON
taxlaw-2822	596	22	to	to	PART
taxlaw-2822	596	23	become	become	VERB
taxlaw-2822	596	24	a	a	DET
taxlaw-2822	596	25	party	party	NOUN
taxlaw-2822	596	26	to	to	ADP
taxlaw-2822	596	27	a	a	DET
taxlaw-2822	596	28	multilateral	multilateral	ADJ
taxlaw-2822	596	29	system	system	NOUN
taxlaw-2822	596	30	of	of	ADP
taxlaw-2822	596	31	sharing	sharing	NOUN
taxlaw-2822	596	32	of	of	ADP
taxlaw-2822	596	33	global	global	ADJ
taxlaw-2822	596	34	corporate	corporate	ADJ
taxlaw-2822	596	35	tax	tax	NOUN
taxlaw-2822	596	36	information	information	NOUN
taxlaw-2822	596	37	?	?	PUNCT
taxlaw-2822	597	1	worldwide	worldwide	ADJ
taxlaw-2822	597	2	tax	tax	NOUN
taxlaw-2822	597	3	consolidation	consolidation	NOUN
taxlaw-2822	597	4	would	would	AUX
taxlaw-2822	597	5	obviously	obviously	ADV
taxlaw-2822	597	6	require	require	VERB
taxlaw-2822	597	7	us	us	PROPN
taxlaw-2822	597	8	parent	parent	NOUN
taxlaw-2822	597	9	companies	company	NOUN
taxlaw-2822	597	10	to	to	PART
taxlaw-2822	597	11	pool	pool	VERB
taxlaw-2822	597	12	the	the	DET
taxlaw-2822	597	13	relevant	relevant	ADJ
taxlaw-2822	597	14	financial	financial	ADJ
taxlaw-2822	597	15	and	and	CCONJ
taxlaw-2822	597	16	tax	tax	NOUN
taxlaw-2822	597	17	data	datum	NOUN
taxlaw-2822	597	18	on	on	ADP
taxlaw-2822	597	19	profits	profit	NOUN
taxlaw-2822	597	20	and	and	CCONJ
taxlaw-2822	597	21	losses	loss	NOUN
taxlaw-2822	597	22	reported	report	VERB
taxlaw-2822	597	23	by	by	ADP
taxlaw-2822	597	24	the	the	DET
taxlaw-2822	597	25	consolidated	consolidated	ADJ
taxlaw-2822	597	26	companies	company	NOUN
taxlaw-2822	597	27	and	and	CCONJ
taxlaw-2822	597	28	compute	compute	VERB
taxlaw-2822	597	29	consolidated	consolidated	ADJ
taxlaw-2822	597	30	profit	profit	NOUN
taxlaw-2822	597	31	and	and	CCONJ
taxlaw-2822	597	32	losses	loss	NOUN
taxlaw-2822	597	33	on	on	ADP
taxlaw-2822	597	34	the	the	DET
taxlaw-2822	597	35	basis	basis	NOUN
taxlaw-2822	597	36	of	of	ADP
taxlaw-2822	597	37	common	common	ADJ
taxlaw-2822	597	38	rules	rule	NOUN
taxlaw-2822	597	39	.	.	PUNCT
taxlaw-2822	598	1	this	this	PRON
taxlaw-2822	598	2	would	would	AUX
taxlaw-2822	598	3	be	be	AUX
taxlaw-2822	598	4	accomplished	accomplish	VERB
taxlaw-2822	598	5	by	by	ADP
taxlaw-2822	598	6	unilaterally	unilaterally	ADV
taxlaw-2822	598	7	imposing	impose	VERB
taxlaw-2822	598	8	reporting	reporting	NOUN
taxlaw-2822	598	9	requirements	requirement	NOUN
taxlaw-2822	598	10	on	on	ADP
taxlaw-2822	598	11	foreign	foreign	ADJ
taxlaw-2822	598	12	affiliate	affiliate	NOUN
taxlaw-2822	598	13	companies	company	NOUN
taxlaw-2822	598	14	,	,	PUNCT
taxlaw-2822	598	15	but	but	CCONJ
taxlaw-2822	598	16	of	of	ADP
taxlaw-2822	598	17	course	course	NOUN
taxlaw-2822	598	18	there	there	PRON
taxlaw-2822	598	19	would	would	AUX
taxlaw-2822	598	20	also	also	ADV
taxlaw-2822	598	21	be	be	AUX
taxlaw-2822	598	22	an	an	DET
taxlaw-2822	598	23	interest	interest	NOUN
taxlaw-2822	598	24	for	for	SCONJ
taxlaw-2822	598	25	the	the	DET
taxlaw-2822	598	26	us	we	PRON
taxlaw-2822	598	27	to	to	PART
taxlaw-2822	598	28	rely	rely	VERB
taxlaw-2822	598	29	on	on	ADP
taxlaw-2822	598	30	a	a	DET
taxlaw-2822	598	31	multilateral	multilateral	ADJ
taxlaw-2822	598	32	system	system	NOUN
taxlaw-2822	598	33	of	of	ADP
taxlaw-2822	598	34	global	global	ADJ
taxlaw-2822	598	35	corporate	corporate	ADJ
taxlaw-2822	598	36	tax	tax	NOUN
taxlaw-2822	598	37	information	information	NOUN
taxlaw-2822	598	38	established	establish	VERB
taxlaw-2822	598	39	at	at	ADP
taxlaw-2822	598	40	the	the	DET
taxlaw-2822	598	41	international	international	ADJ
taxlaw-2822	598	42	level	level	NOUN
taxlaw-2822	598	43	.	.	PUNCT
taxlaw-2822	599	1	the	the	DET
taxlaw-2822	599	2	territorial	territorial	ADJ
taxlaw-2822	599	3	system	system	NOUN
taxlaw-2822	599	4	would	would	AUX
taxlaw-2822	599	5	not	not	PART
taxlaw-2822	599	6	require	require	VERB
taxlaw-2822	599	7	systemic	systemic	ADJ
taxlaw-2822	599	8	consolidation	consolidation	NOUN
taxlaw-2822	599	9	of	of	ADP
taxlaw-2822	599	10	tax	tax	NOUN
taxlaw-2822	599	11	data	datum	NOUN
taxlaw-2822	599	12	,	,	PUNCT
taxlaw-2822	599	13	but	but	CCONJ
taxlaw-2822	599	14	may	may	AUX
taxlaw-2822	599	15	include	include	VERB
taxlaw-2822	599	16	minimum	minimum	ADJ
taxlaw-2822	599	17	taxes	taxis	NOUN
taxlaw-2822	599	18	on	on	ADP
taxlaw-2822	599	19	foreign	foreign	ADJ
taxlaw-2822	599	20	active	active	ADJ
taxlaw-2822	599	21	income	income	NOUN
taxlaw-2822	599	22	,	,	PUNCT
taxlaw-2822	599	23	106	106	NUM
taxlaw-2822	599	24	with	with	ADP
taxlaw-2822	599	25	the	the	DET
taxlaw-2822	599	26	practical	practical	ADJ
taxlaw-2822	599	27	consequence	consequence	NOUN
taxlaw-2822	599	28	that	that	SCONJ
taxlaw-2822	599	29	it	it	PRON
taxlaw-2822	599	30	also	also	ADV
taxlaw-2822	599	31	would	would	AUX
taxlaw-2822	599	32	require	require	VERB
taxlaw-2822	599	33	reporting	reporting	NOUN
taxlaw-2822	599	34	of	of	ADP
taxlaw-2822	599	35	foreign	foreign	ADJ
taxlaw-2822	599	36	corporate	corporate	ADJ
taxlaw-2822	599	37	profits	profit	NOUN
taxlaw-2822	599	38	to	to	ADP
taxlaw-2822	599	39	us	us	PROPN
taxlaw-2822	599	40	tax	tax	NOUN
taxlaw-2822	599	41	authorities	authority	NOUN
taxlaw-2822	599	42	,	,	PUNCT
taxlaw-2822	599	43	so	so	SCONJ
taxlaw-2822	599	44	that	that	SCONJ
taxlaw-2822	599	45	also	also	ADV
taxlaw-2822	599	46	in	in	ADP
taxlaw-2822	599	47	a	a	DET
taxlaw-2822	599	48	territorial	territorial	ADJ
taxlaw-2822	599	49	option	option	NOUN
taxlaw-2822	599	50	the	the	DET
taxlaw-2822	599	51	us	we	PRON
taxlaw-2822	599	52	would	would	AUX
taxlaw-2822	599	53	have	have	VERB
taxlaw-2822	599	54	an	an	DET
taxlaw-2822	599	55	interest	interest	NOUN
taxlaw-2822	599	56	to	to	PART
taxlaw-2822	599	57	rely	rely	VERB
taxlaw-2822	599	58	on	on	ADP
taxlaw-2822	599	59	a	a	DET
taxlaw-2822	599	60	multilateral	multilateral	ADJ
taxlaw-2822	599	61	system	system	NOUN
taxlaw-2822	599	62	of	of	ADP
taxlaw-2822	599	63	global	global	ADJ
taxlaw-2822	599	64	corporate	corporate	ADJ
taxlaw-2822	599	65	tax	tax	NOUN
taxlaw-2822	599	66	information	information	NOUN
taxlaw-2822	599	67	.	.	PUNCT
taxlaw-2822	600	1	the	the	DET
taxlaw-2822	600	2	game	game	NOUN
taxlaw-2822	600	3	theory	theory	NOUN
taxlaw-2822	600	4	perspective	perspective	NOUN
taxlaw-2822	600	5	adopted	adopt	VERB
taxlaw-2822	600	6	here	here	ADV
taxlaw-2822	600	7	shows	show	VERB
taxlaw-2822	600	8	that	that	SCONJ
taxlaw-2822	600	9	the	the	DET
taxlaw-2822	600	10	ccctb	ccctb	NOUN
taxlaw-2822	600	11	is	be	AUX
taxlaw-2822	600	12	essentially	essentially	ADV
taxlaw-2822	600	13	a	a	DET
taxlaw-2822	600	14	multilateral	multilateral	ADJ
taxlaw-2822	600	15	treaty	treaty	NOUN
taxlaw-2822	600	16	that	that	PRON
taxlaw-2822	600	17	relies	rely	VERB
taxlaw-2822	600	18	on	on	ADP
taxlaw-2822	600	19	qualified	qualified	ADJ
taxlaw-2822	600	20	corporate	corporate	ADJ
taxlaw-2822	600	21	intermediaries	intermediary	NOUN
taxlaw-2822	600	22	–	–	PUNCT
taxlaw-2822	600	23	the	the	DET
taxlaw-2822	600	24	consolidating	consolidating	NOUN
taxlaw-2822	600	25	and	and	CCONJ
taxlaw-2822	600	26	consolidated	consolidated	ADJ
taxlaw-2822	600	27	companies	company	NOUN
taxlaw-2822	600	28	–	–	PUNCT
taxlaw-2822	600	29	to	to	PART
taxlaw-2822	600	30	achieve	achieve	VERB
taxlaw-2822	600	31	the	the	DET
taxlaw-2822	600	32	full	full	ADJ
taxlaw-2822	600	33	sharing	sharing	NOUN
taxlaw-2822	600	34	of	of	ADP
taxlaw-2822	600	35	global	global	ADJ
taxlaw-2822	600	36	corporate	corporate	ADJ
taxlaw-2822	600	37	tax	tax	NOUN
taxlaw-2822	600	38	information	information	NOUN
taxlaw-2822	600	39	by	by	ADP
taxlaw-2822	600	40	the	the	DET
taxlaw-2822	600	41	participating	participate	VERB
taxlaw-2822	600	42	countries	country	NOUN
taxlaw-2822	600	43	.	.	PUNCT
taxlaw-2822	601	1	thus	thus	ADV
taxlaw-2822	601	2	the	the	DET
taxlaw-2822	601	3	us	us	PROPN
taxlaw-2822	601	4	might	might	AUX
taxlaw-2822	601	5	request	request	VERB
taxlaw-2822	601	6	eu	eu	PROPN
taxlaw-2822	601	7	assistance	assistance	NOUN
taxlaw-2822	601	8	in	in	ADP
taxlaw-2822	601	9	amassing	amass	VERB
taxlaw-2822	601	10	global	global	ADJ
taxlaw-2822	601	11	corporate	corporate	ADJ
taxlaw-2822	601	12	tax	tax	NOUN
taxlaw-2822	601	13	information	information	NOUN
taxlaw-2822	601	14	.	.	PUNCT
taxlaw-2822	602	1	in	in	ADP
taxlaw-2822	602	2	exchange	exchange	NOUN
taxlaw-2822	602	3	the	the	DET
taxlaw-2822	602	4	us	us	PROPN
taxlaw-2822	602	5	would	would	AUX
taxlaw-2822	602	6	provide	provide	VERB
taxlaw-2822	602	7	similar	similar	ADJ
taxlaw-2822	602	8	information	information	NOUN
taxlaw-2822	602	9	relating	relate	VERB
taxlaw-2822	602	10	to	to	ADP
taxlaw-2822	602	11	us	us	PROPN
taxlaw-2822	602	12	operations	operation	NOUN
taxlaw-2822	602	13	of	of	ADP
taxlaw-2822	602	14	eu	eu	PROPN
taxlaw-2822	602	15	-	-	PUNCT
taxlaw-2822	602	16	based	base	VERB
taxlaw-2822	602	17	firms	firm	NOUN
taxlaw-2822	602	18	to	to	ADP
taxlaw-2822	602	19	eu	eu	PROPN
taxlaw-2822	602	20	tax	tax	NOUN
taxlaw-2822	602	21	authorities	authority	NOUN
taxlaw-2822	602	22	or	or	CCONJ
taxlaw-2822	602	23	to	to	ADP
taxlaw-2822	602	24	the	the	DET
taxlaw-2822	602	25	authorities	authority	NOUN
taxlaw-2822	602	26	of	of	ADP
taxlaw-2822	602	27	individual	individual	ADJ
taxlaw-2822	602	28	member	member	NOUN
taxlaw-2822	602	29	states	state	NOUN
taxlaw-2822	602	30	.	.	PUNCT
taxlaw-2822	603	1	this	this	DET
taxlaw-2822	603	2	reciprocity	reciprocity	NOUN
taxlaw-2822	603	3	could	could	AUX
taxlaw-2822	603	4	be	be	AUX
taxlaw-2822	603	5	accomplished	accomplish	VERB
taxlaw-2822	603	6	through	through	ADP
taxlaw-2822	603	7	a	a	DET
taxlaw-2822	603	8	treaty	treaty	NOUN
taxlaw-2822	603	9	between	between	ADP
taxlaw-2822	603	10	the	the	DET
taxlaw-2822	603	11	eu	eu	PROPN
taxlaw-2822	603	12	and	and	CCONJ
taxlaw-2822	603	13	the	the	DET
taxlaw-2822	603	14	us	we	PRON
taxlaw-2822	603	15	which	which	PRON
taxlaw-2822	603	16	would	would	AUX
taxlaw-2822	603	17	be	be	AUX
taxlaw-2822	603	18	connected	connect	VERB
taxlaw-2822	603	19	with	with	ADP
taxlaw-2822	603	20	the	the	DET
taxlaw-2822	603	21	ccctb	ccctb	NOUN
taxlaw-2822	603	22	framework	framework	NOUN
taxlaw-2822	603	23	.	.	PUNCT
taxlaw-2822	604	1	in	in	ADP
taxlaw-2822	604	2	the	the	DET
taxlaw-2822	604	3	ccctb	ccctb	NOUN
taxlaw-2822	604	4	system	system	NOUN
taxlaw-2822	604	5	,	,	PUNCT
taxlaw-2822	604	6	each	each	PRON
taxlaw-2822	604	7	eu	eu	PROPN
taxlaw-2822	604	8	-	-	ADJ
taxlaw-2822	604	9	participant	participant	ADJ
taxlaw-2822	604	10	allows	allow	VERB
taxlaw-2822	604	11	other	other	ADJ
taxlaw-2822	604	12	eu	eu	PROPN
taxlaw-2822	604	13	participants	participant	NOUN
taxlaw-2822	604	14	full	full	ADJ
taxlaw-2822	604	15	access	access	NOUN
taxlaw-2822	604	16	to	to	ADP
taxlaw-2822	604	17	relevant	relevant	ADJ
taxlaw-2822	604	18	information	information	NOUN
taxlaw-2822	604	19	about	about	ADP
taxlaw-2822	604	20	domestic	domestic	ADJ
taxlaw-2822	604	21	corporate	corporate	ADJ
taxlaw-2822	604	22	profits	profit	NOUN
taxlaw-2822	604	23	and	and	CCONJ
taxlaw-2822	604	24	losses	loss	NOUN
taxlaw-2822	604	25	,	,	PUNCT
taxlaw-2822	604	26	and	and	CCONJ
taxlaw-2822	604	27	,	,	PUNCT
taxlaw-2822	604	28	in	in	ADP
taxlaw-2822	604	29	exchange	exchange	NOUN
taxlaw-2822	604	30	,	,	PUNCT
taxlaw-2822	604	31	is	be	AUX
taxlaw-2822	604	32	allowed	allow	VERB
taxlaw-2822	604	33	to	to	PART
taxlaw-2822	604	34	tax	tax	VERB
taxlaw-2822	604	35	a	a	DET
taxlaw-2822	604	36	portion	portion	NOUN
taxlaw-2822	604	37	of	of	ADP
taxlaw-2822	604	38	consolidated	consolidated	ADJ
taxlaw-2822	604	39	profits	profit	NOUN
taxlaw-2822	604	40	on	on	ADP
taxlaw-2822	604	41	the	the	DET
taxlaw-2822	604	42	basis	basis	NOUN
taxlaw-2822	604	43	of	of	ADP
taxlaw-2822	604	44	the	the	DET
taxlaw-2822	604	45	apportionment	apportionment	ADJ
taxlaw-2822	604	46	formula	formula	NOUN
taxlaw-2822	604	47	.	.	PUNCT
taxlaw-2822	605	1	in	in	ADP
taxlaw-2822	605	2	a	a	DET
taxlaw-2822	605	3	potential	potential	ADJ
taxlaw-2822	605	4	treaty	treaty	NOUN
taxlaw-2822	605	5	for	for	ADP
taxlaw-2822	605	6	the	the	DET
taxlaw-2822	605	7	sharing	sharing	NOUN
taxlaw-2822	605	8	of	of	ADP
taxlaw-2822	605	9	global	global	ADJ
taxlaw-2822	605	10	corporate	corporate	ADJ
taxlaw-2822	605	11	tax	tax	NOUN
taxlaw-2822	605	12	information	information	NOUN
taxlaw-2822	605	13	between	between	ADP
taxlaw-2822	605	14	the	the	DET
taxlaw-2822	605	15	us	us	PROPN
taxlaw-2822	605	16	and	and	CCONJ
taxlaw-2822	605	17	the	the	DET
taxlaw-2822	605	18	eu	eu	PROPN
taxlaw-2822	605	19	,	,	PUNCT
taxlaw-2822	605	20	however	however	ADV
taxlaw-2822	605	21	,	,	PUNCT
taxlaw-2822	605	22	there	there	PRON
taxlaw-2822	605	23	would	would	AUX
taxlaw-2822	605	24	be	be	AUX
taxlaw-2822	605	25	no	no	DET
taxlaw-2822	605	26	need	need	NOUN
taxlaw-2822	605	27	to	to	PART
taxlaw-2822	605	28	apply	apply	VERB
taxlaw-2822	605	29	the	the	DET
taxlaw-2822	605	30	apportionment	apportionment	ADJ
taxlaw-2822	605	31	formula	formula	NOUN
taxlaw-2822	605	32	because	because	SCONJ
taxlaw-2822	605	33	the	the	DET
taxlaw-2822	605	34	quid	quid	ADJ
taxlaw-2822	605	35	pro	pro	X
taxlaw-2822	605	36	quo	quo	NOUN
taxlaw-2822	605	37	would	would	AUX
taxlaw-2822	605	38	be	be	AUX
taxlaw-2822	605	39	simply	simply	ADV
taxlaw-2822	605	40	the	the	DET
taxlaw-2822	605	41	exchange	exchange	NOUN
taxlaw-2822	605	42	of	of	ADP
taxlaw-2822	605	43	global	global	ADJ
taxlaw-2822	605	44	corporate	corporate	ADJ
taxlaw-2822	605	45	tax	tax	NOUN
taxlaw-2822	605	46	information	information	NOUN
taxlaw-2822	605	47	between	between	ADP
taxlaw-2822	605	48	the	the	DET
taxlaw-2822	605	49	us	us	PROPN
taxlaw-2822	605	50	and	and	CCONJ
taxlaw-2822	605	51	the	the	DET
taxlaw-2822	605	52	eu	eu	PROPN
taxlaw-2822	605	53	.	.	PROPN
taxlaw-2822	606	1	in	in	ADP
taxlaw-2822	606	2	conclusion	conclusion	NOUN
taxlaw-2822	606	3	,	,	PUNCT
taxlaw-2822	606	4	there	there	PRON
taxlaw-2822	606	5	are	be	VERB
taxlaw-2822	606	6	at	at	ADV
taxlaw-2822	606	7	least	least	ADJ
taxlaw-2822	606	8	four	four	NUM
taxlaw-2822	606	9	good	good	ADJ
taxlaw-2822	606	10	reasons	reason	NOUN
taxlaw-2822	606	11	why	why	SCONJ
taxlaw-2822	606	12	the	the	DET
taxlaw-2822	606	13	us	we	PRON
taxlaw-2822	606	14	should	should	AUX
taxlaw-2822	606	15	subject	subject	VERB
taxlaw-2822	606	16	itself	itself	PRON
taxlaw-2822	606	17	to	to	ADP
taxlaw-2822	606	18	such	such	DET
taxlaw-2822	606	19	a	a	DET
taxlaw-2822	606	20	multilateral	multilateral	ADJ
taxlaw-2822	606	21	treaty	treaty	NOUN
taxlaw-2822	606	22	on	on	ADP
taxlaw-2822	606	23	the	the	DET
taxlaw-2822	606	24	exchange	exchange	NOUN
taxlaw-2822	606	25	of	of	ADP
taxlaw-2822	606	26	global	global	ADJ
taxlaw-2822	606	27	corporate	corporate	ADJ
taxlaw-2822	606	28	tax	tax	NOUN
taxlaw-2822	606	29	information	information	NOUN
taxlaw-2822	606	30	.	.	PUNCT
taxlaw-2822	607	1	first	first	ADV
taxlaw-2822	607	2	,	,	PUNCT
taxlaw-2822	607	3	such	such	DET
taxlaw-2822	607	4	a	a	DET
taxlaw-2822	607	5	treaty	treaty	NOUN
taxlaw-2822	607	6	would	would	AUX
taxlaw-2822	607	7	not	not	PART
taxlaw-2822	607	8	limit	limit	VERB
taxlaw-2822	607	9	in	in	ADP
taxlaw-2822	607	10	any	any	DET
taxlaw-2822	607	11	manner	manner	NOUN
taxlaw-2822	607	12	the	the	DET
taxlaw-2822	607	13	scope	scope	NOUN
taxlaw-2822	607	14	of	of	ADP
taxlaw-2822	607	15	us	us	PROPN
taxlaw-2822	607	16	territorial	territorial	ADJ
taxlaw-2822	607	17	and	and	CCONJ
taxlaw-2822	607	18	extraterritorial	extraterritorial	ADJ
taxlaw-2822	607	19	tax	tax	NOUN
taxlaw-2822	607	20	jurisdiction	jurisdiction	NOUN
taxlaw-2822	607	21	as	as	SCONJ
taxlaw-2822	607	22	it	it	PRON
taxlaw-2822	607	23	would	would	AUX
taxlaw-2822	607	24	only	only	ADV
taxlaw-2822	607	25	concern	concern	VERB
taxlaw-2822	607	26	the	the	DET
taxlaw-2822	607	27	sharing	sharing	NOUN
taxlaw-2822	607	28	of	of	ADP
taxlaw-2822	607	29	information	information	NOUN
taxlaw-2822	607	30	.	.	PUNCT
taxlaw-2822	608	1	second	second	ADV
taxlaw-2822	608	2	,	,	PUNCT
taxlaw-2822	608	3	the	the	DET
taxlaw-2822	608	4	multilateral	multilateral	ADJ
taxlaw-2822	608	5	regulation	regulation	NOUN
taxlaw-2822	608	6	of	of	ADP
taxlaw-2822	608	7	exchange	exchange	NOUN
taxlaw-2822	608	8	of	of	ADP
taxlaw-2822	608	9	global	global	ADJ
taxlaw-2822	608	10	corporate	corporate	ADJ
taxlaw-2822	608	11	tax	tax	NOUN
taxlaw-2822	608	12	information	information	NOUN
taxlaw-2822	608	13	would	would	AUX
taxlaw-2822	608	14	not	not	PART
taxlaw-2822	608	15	pose	pose	VERB
taxlaw-2822	608	16	the	the	DET
taxlaw-2822	608	17	daunting	daunt	VERB
taxlaw-2822	608	18	problems	problem	NOUN
taxlaw-2822	608	19	faced	face	VERB
taxlaw-2822	608	20	by	by	ADP
taxlaw-2822	608	21	fatca	fatca	NOUN
taxlaw-2822	608	22	as	as	SCONJ
taxlaw-2822	608	23	it	it	PRON
taxlaw-2822	608	24	would	would	AUX
taxlaw-2822	608	25	essentially	essentially	ADV
taxlaw-2822	608	26	rely	rely	VERB
taxlaw-2822	608	27	on	on	ADP
taxlaw-2822	608	28	the	the	DET
taxlaw-2822	608	29	sharing	sharing	NOUN
taxlaw-2822	608	30	by	by	ADP
taxlaw-2822	608	31	the	the	DET
taxlaw-2822	608	32	us	us	PROPN
taxlaw-2822	608	33	and	and	CCONJ
taxlaw-2822	608	34	other	other	ADJ
taxlaw-2822	608	35	treaty	treaty	NOUN
taxlaw-2822	608	36	partners	partner	NOUN
taxlaw-2822	608	37	of	of	ADP
taxlaw-2822	608	38	accessible	accessible	ADJ
taxlaw-2822	608	39	accounting	accounting	NOUN
taxlaw-2822	608	40	and	and	CCONJ
taxlaw-2822	608	41	tax	tax	NOUN
taxlaw-2822	608	42	data	datum	NOUN
taxlaw-2822	608	43	normally	normally	ADV
taxlaw-2822	608	44	managed	manage	VERB
taxlaw-2822	608	45	by	by	ADP
taxlaw-2822	608	46	corporations	corporation	NOUN
taxlaw-2822	608	47	in	in	ADP
taxlaw-2822	608	48	oecd	oecd	PROPN
taxlaw-2822	608	49	countries	country	NOUN
taxlaw-2822	608	50	.	.	PUNCT
taxlaw-2822	609	1	third	third	ADJ
taxlaw-2822	609	2	,	,	PUNCT
taxlaw-2822	609	3	multilateral	multilateral	ADJ
taxlaw-2822	609	4	regulation	regulation	NOUN
taxlaw-2822	609	5	of	of	ADP
taxlaw-2822	609	6	exchange	exchange	NOUN
taxlaw-2822	609	7	of	of	ADP
taxlaw-2822	609	8	global	global	ADJ
taxlaw-2822	609	9	corporate	corporate	ADJ
taxlaw-2822	609	10	tax	tax	NOUN
taxlaw-2822	609	11	information	information	NOUN
taxlaw-2822	609	12	would	would	AUX
taxlaw-2822	609	13	provide	provide	VERB
taxlaw-2822	609	14	assurance	assurance	NOUN
taxlaw-2822	609	15	to	to	ADP
taxlaw-2822	609	16	the	the	DET
taxlaw-2822	609	17	us	we	PRON
taxlaw-2822	609	18	that	that	SCONJ
taxlaw-2822	609	19	other	other	ADJ
taxlaw-2822	609	20	countries	country	NOUN
taxlaw-2822	609	21	would	would	AUX
taxlaw-2822	609	22	cooperate	cooperate	VERB
taxlaw-2822	609	23	,	,	PUNCT
taxlaw-2822	609	24	without	without	ADP
taxlaw-2822	609	25	the	the	DET
taxlaw-2822	609	26	need	need	NOUN
taxlaw-2822	609	27	to	to	PART
taxlaw-2822	609	28	resort	resort	VERB
taxlaw-2822	609	29	to	to	ADP
taxlaw-2822	609	30	the	the	DET
taxlaw-2822	609	31	treaty	treaty	NOUN
taxlaw-2822	609	32	-	-	PUNCT
taxlaw-2822	609	33	based	base	VERB
taxlaw-2822	609	34	exchange	exchange	NOUN
taxlaw-2822	609	35	of	of	ADP
taxlaw-2822	609	36	105	105	NUM
taxlaw-2822	609	37	see	see	NOUN
taxlaw-2822	609	38	:	:	PUNCT
taxlaw-2822	609	39	daniel	daniel	PROPN
taxlaw-2822	609	40	shaviro	shaviro	PROPN
taxlaw-2822	609	41	,	,	PUNCT
taxlaw-2822	609	42	why	why	SCONJ
taxlaw-2822	609	43	worldwide	worldwide	ADJ
taxlaw-2822	609	44	welfare	welfare	NOUN
taxlaw-2822	609	45	as	as	ADP
taxlaw-2822	609	46	a	a	DET
taxlaw-2822	609	47	normative	normative	ADJ
taxlaw-2822	609	48	standard	standard	NOUN
taxlaw-2822	609	49	in	in	ADP
taxlaw-2822	609	50	u.s	u.s	PROPN
taxlaw-2822	609	51	.	.	PROPN
taxlaw-2822	609	52	tax	tax	NOUN
taxlaw-2822	609	53	policy	policy	NOUN
taxlaw-2822	609	54	?	?	PUNCT
taxlaw-2822	609	55	,	,	PUNCT
taxlaw-2822	609	56	60	60	NUM
taxlaw-2822	609	57	tax	tax	NOUN
taxlaw-2822	609	58	l.	l.	PROPN
taxlaw-2822	609	59	rev	rev	PROPN
taxlaw-2822	609	60	.	.	PROPN
taxlaw-2822	609	61	155	155	NUM
taxlaw-2822	609	62	,	,	PUNCT
taxlaw-2822	609	63	178	178	NUM
taxlaw-2822	609	64	(	(	PUNCT
taxlaw-2822	609	65	2007	2007	NUM
taxlaw-2822	609	66	)	)	PUNCT
taxlaw-2822	609	67	;	;	PUNCT
taxlaw-2822	609	68	daniel	daniel	PROPN
taxlaw-2822	609	69	shaviro	shaviro	PROPN
taxlaw-2822	609	70	,	,	PUNCT
taxlaw-2822	609	71	the	the	DET
taxlaw-2822	609	72	case	case	NOUN
taxlaw-2822	609	73	against	against	ADP
taxlaw-2822	609	74	foreign	foreign	ADJ
taxlaw-2822	609	75	tax	tax	NOUN
taxlaw-2822	609	76	credits	credit	NOUN
taxlaw-2822	609	77	,	,	PUNCT
taxlaw-2822	609	78	3	3	NUM
taxlaw-2822	609	79	j.	j.	PROPN
taxlaw-2822	609	80	legal	legal	ADJ
taxlaw-2822	609	81	analysis	analysis	NOUN
taxlaw-2822	609	82	65	65	NUM
taxlaw-2822	609	83	,	,	PUNCT
taxlaw-2822	609	84	74	74	NUM
taxlaw-2822	609	85	-	-	SYM
taxlaw-2822	609	86	77	77	NUM
taxlaw-2822	609	87	daniel	daniel	PROPN
taxlaw-2822	609	88	shaviro	shaviro	PROPN
taxlaw-2822	609	89	,	,	PUNCT
taxlaw-2822	609	90	the	the	DET
taxlaw-2822	609	91	rising	rise	VERB
taxlaw-2822	609	92	tax	tax	NOUN
taxlaw-2822	609	93	-	-	PUNCT
taxlaw-2822	609	94	electivity	electivity	NOUN
taxlaw-2822	609	95	of	of	ADP
taxlaw-2822	609	96	u.s	u.s	PROPN
taxlaw-2822	609	97	.	.	PROPN
taxlaw-2822	609	98	corporate	corporate	ADJ
taxlaw-2822	609	99	residence	residence	NOUN
taxlaw-2822	609	100	,	,	PUNCT
taxlaw-2822	609	101	the	the	DET
taxlaw-2822	609	102	david	david	PROPN
taxlaw-2822	609	103	r.	r.	PROPN
taxlaw-2822	609	104	tillinghast	tillinghast	PROPN
taxlaw-2822	609	105	lecture	lecture	PROPN
taxlaw-2822	609	106	,	,	PUNCT
taxlaw-2822	609	107	nyu	nyu	PROPN
taxlaw-2822	609	108	school	school	NOUN
taxlaw-2822	609	109	of	of	ADP
taxlaw-2822	609	110	law	law	NOUN
taxlaw-2822	609	111	(	(	PUNCT
taxlaw-2822	609	112	sept	sept	PROPN
taxlaw-2822	609	113	.	.	PROPN
taxlaw-2822	609	114	21	21	NUM
taxlaw-2822	609	115	,	,	PUNCT
taxlaw-2822	609	116	2010	2010	NUM
taxlaw-2822	609	117	)	)	PUNCT
taxlaw-2822	609	118	,	,	PUNCT
taxlaw-2822	609	119	in	in	ADP
taxlaw-2822	609	120	64	64	NUM
taxlaw-2822	609	121	tax	tax	NOUN
taxlaw-2822	609	122	l.	l.	PROPN
taxlaw-2822	609	123	rev	rev	PROPN
taxlaw-2822	609	124	.	.	PROPN
taxlaw-2822	609	125	377	377	NUM
taxlaw-2822	609	126	,	,	PUNCT
taxlaw-2822	609	127	393	393	NUM
taxlaw-2822	609	128	,	,	PUNCT
taxlaw-2822	609	129	393	393	NUM
taxlaw-2822	609	130	n.	n.	NOUN
taxlaw-2822	609	131	43	43	NUM
taxlaw-2822	609	132	;	;	PUNCT
taxlaw-2822	609	133	kimberly	kimberly	PROPN
taxlaw-2822	609	134	a.	a.	PROPN
taxlaw-2822	609	135	clausing	clausing	PROPN
taxlaw-2822	609	136	&	&	CCONJ
taxlaw-2822	609	137	daniel	daniel	PROPN
taxlaw-2822	609	138	shaviro	shaviro	PROPN
taxlaw-2822	609	139	,	,	PUNCT
taxlaw-2822	609	140	a	a	DET
taxlaw-2822	609	141	burden	burden	NOUN
taxlaw-2822	609	142	-	-	PUNCT
taxlaw-2822	609	143	neutral	neutral	ADJ
taxlaw-2822	609	144	shift	shift	NOUN
taxlaw-2822	609	145	from	from	ADP
taxlaw-2822	609	146	foreign	foreign	ADJ
taxlaw-2822	609	147	tax	tax	NOUN
taxlaw-2822	609	148	creditability	creditability	NOUN
taxlaw-2822	609	149	to	to	ADP
taxlaw-2822	609	150	deductibility	deductibility	VERB
taxlaw-2822	609	151	?	?	PUNCT
taxlaw-2822	609	152	,	,	PUNCT
taxlaw-2822	609	153	64	64	NUM
taxlaw-2822	609	154	tax	tax	NOUN
taxlaw-2822	609	155	l.	l.	PROPN
taxlaw-2822	609	156	rev	rev	PROPN
taxlaw-2822	609	157	.	.	PROPN
taxlaw-2822	609	158	431	431	NUM
taxlaw-2822	609	159	(	(	PUNCT
taxlaw-2822	609	160	2011	2011	NUM
taxlaw-2822	609	161	)	)	PUNCT
taxlaw-2822	609	162	.	.	PUNCT
taxlaw-2822	610	1	106	106	NUM
taxlaw-2822	610	2	see	see	VERB
taxlaw-2822	610	3	,	,	PUNCT
taxlaw-2822	610	4	e.g.	e.g.	ADV
taxlaw-2822	610	5	,	,	PUNCT
taxlaw-2822	610	6	harry	harry	PROPN
taxlaw-2822	610	7	grubert	grubert	PROPN
taxlaw-2822	610	8	&	&	CCONJ
taxlaw-2822	610	9	rosanne	rosanne	PROPN
taxlaw-2822	610	10	altshuler	altshuler	PROPN
taxlaw-2822	610	11	,	,	PUNCT
taxlaw-2822	610	12	supra	supra	PROPN
taxlaw-2822	610	13	note	note	NOUN
taxlaw-2822	610	14	101	101	NUM
taxlaw-2822	610	15	,	,	PUNCT
taxlaw-2822	610	16	at	at	ADP
taxlaw-2822	610	17	8‒13	8‒13	NUM
taxlaw-2822	610	18	,	,	PUNCT
taxlaw-2822	610	19	35‒40	35‒40	NUM
taxlaw-2822	610	20	.	.	PUNCT
taxlaw-2822	611	1	2014	2014	NUM
taxlaw-2822	611	2	]	]	PUNCT
taxlaw-2822	611	3	the	the	DET
taxlaw-2822	611	4	use	use	NOUN
taxlaw-2822	611	5	of	of	ADP
taxlaw-2822	611	6	cross	cross	ADJ
taxlaw-2822	611	7	-	-	ADJ
taxlaw-2822	611	8	border	border	ADJ
taxlaw-2822	611	9	corporate	corporate	ADJ
taxlaw-2822	611	10	profits	profit	NOUN
taxlaw-2822	611	11	and	and	CCONJ
taxlaw-2822	611	12	losses	loss	NOUN
taxlaw-2822	611	13	169	169	NUM
taxlaw-2822	611	14	information	information	NOUN
taxlaw-2822	611	15	contemplated	contemplate	VERB
taxlaw-2822	611	16	by	by	ADP
taxlaw-2822	611	17	article	article	NOUN
taxlaw-2822	611	18	26	26	NUM
taxlaw-2822	611	19	of	of	ADP
taxlaw-2822	611	20	the	the	DET
taxlaw-2822	611	21	oecd	oecd	PROPN
taxlaw-2822	611	22	model	model	PROPN
taxlaw-2822	611	23	convention	convention	PROPN
taxlaw-2822	611	24	.	.	PUNCT
taxlaw-2822	612	1	finally	finally	ADV
taxlaw-2822	612	2	,	,	PUNCT
taxlaw-2822	612	3	as	as	SCONJ
taxlaw-2822	612	4	the	the	DET
taxlaw-2822	612	5	interactions	interaction	NOUN
taxlaw-2822	612	6	would	would	AUX
taxlaw-2822	612	7	be	be	AUX
taxlaw-2822	612	8	repeated	repeat	VERB
taxlaw-2822	612	9	over	over	ADP
taxlaw-2822	612	10	time	time	NOUN
taxlaw-2822	612	11	the	the	DET
taxlaw-2822	612	12	us	we	PRON
taxlaw-2822	612	13	could	could	AUX
taxlaw-2822	612	14	count	count	VERB
taxlaw-2822	612	15	on	on	ADP
taxlaw-2822	612	16	the	the	DET
taxlaw-2822	612	17	expected	expect	VERB
taxlaw-2822	612	18	behavior	behavior	NOUN
taxlaw-2822	612	19	of	of	ADP
taxlaw-2822	612	20	eu	eu	PROPN
taxlaw-2822	612	21	countries	country	NOUN
taxlaw-2822	612	22	based	base	VERB
taxlaw-2822	612	23	on	on	ADP
taxlaw-2822	612	24	the	the	DET
taxlaw-2822	612	25	incentives	incentive	NOUN
taxlaw-2822	612	26	of	of	ADP
taxlaw-2822	612	27	reciprocity	reciprocity	NOUN
taxlaw-2822	612	28	.	.	PUNCT