id	sid	tid	token	lemma	pos
taxlaw-2823	1	1	the	the	DET
taxlaw-2823	1	2	u.s	u.s	PROPN
taxlaw-2823	1	3	.	.	PROPN
taxlaw-2823	1	4	as	as	ADP
taxlaw-2823	1	5	tax	tax	NOUN
taxlaw-2823	1	6	haven	haven	NOUN
taxlaw-2823	1	7	?	?	PUNCT
taxlaw-2823	2	1	aiding	aid	VERB
taxlaw-2823	2	2	developing	develop	VERB
taxlaw-2823	2	3	countries	country	NOUN
taxlaw-2823	2	4	by	by	ADP
taxlaw-2823	2	5	revoking	revoke	VERB
taxlaw-2823	2	6	the	the	DET
taxlaw-2823	2	7	revenue	revenue	NOUN
taxlaw-2823	2	8	rule	rule	NOUN
taxlaw-2823	2	9	samuel	samuel	PROPN
taxlaw-2823	2	10	d.	d.	PROPN
taxlaw-2823	2	11	brunson	brunson	PROPN
taxlaw-2823	2	12	*	*	PROPN
taxlaw-2823	3	1	abstract	abstract	ADJ
taxlaw-2823	3	2	over	over	ADP
taxlaw-2823	3	3	the	the	DET
taxlaw-2823	3	4	years	year	NOUN
taxlaw-2823	3	5	,	,	PUNCT
taxlaw-2823	3	6	many	many	ADJ
taxlaw-2823	3	7	oecd	oecd	NOUN
taxlaw-2823	3	8	countries	country	NOUN
taxlaw-2823	3	9	,	,	PUNCT
taxlaw-2823	3	10	including	include	VERB
taxlaw-2823	3	11	the	the	DET
taxlaw-2823	3	12	united	united	PROPN
taxlaw-2823	3	13	states	states	PROPN
taxlaw-2823	3	14	,	,	PUNCT
taxlaw-2823	3	15	have	have	AUX
taxlaw-2823	3	16	identified	identify	VERB
taxlaw-2823	3	17	tax	tax	NOUN
taxlaw-2823	3	18	havens	haven	NOUN
taxlaw-2823	3	19	as	as	ADP
taxlaw-2823	3	20	a	a	DET
taxlaw-2823	3	21	significant	significant	ADJ
taxlaw-2823	3	22	problem	problem	NOUN
taxlaw-2823	3	23	,	,	PUNCT
taxlaw-2823	3	24	and	and	CCONJ
taxlaw-2823	3	25	have	have	AUX
taxlaw-2823	3	26	acted	act	VERB
taxlaw-2823	3	27	to	to	PART
taxlaw-2823	3	28	limit	limit	VERB
taxlaw-2823	3	29	the	the	DET
taxlaw-2823	3	30	ability	ability	NOUN
taxlaw-2823	3	31	of	of	ADP
taxlaw-2823	3	32	their	their	PRON
taxlaw-2823	3	33	taxpayers	taxpayer	NOUN
taxlaw-2823	3	34	to	to	PART
taxlaw-2823	3	35	use	use	VERB
taxlaw-2823	3	36	tax	tax	NOUN
taxlaw-2823	3	37	havens	haven	NOUN
taxlaw-2823	3	38	to	to	PART
taxlaw-2823	3	39	reduce	reduce	VERB
taxlaw-2823	3	40	their	their	PRON
taxlaw-2823	3	41	taxes	taxis	NOUN
taxlaw-2823	3	42	.	.	PUNCT
taxlaw-2823	4	1	the	the	DET
taxlaw-2823	4	2	united	united	PROPN
taxlaw-2823	4	3	states	states	PROPN
taxlaw-2823	4	4	has	have	AUX
taxlaw-2823	4	5	implemented	implement	VERB
taxlaw-2823	4	6	tax	tax	NOUN
taxlaw-2823	4	7	regimes	regime	NOUN
taxlaw-2823	4	8	,	,	PUNCT
taxlaw-2823	4	9	including	include	VERB
taxlaw-2823	4	10	subpart	subpart	PROPN
taxlaw-2823	4	11	f	f	PROPN
taxlaw-2823	4	12	and	and	CCONJ
taxlaw-2823	4	13	the	the	DET
taxlaw-2823	4	14	passive	passive	ADJ
taxlaw-2823	4	15	foreign	foreign	ADJ
taxlaw-2823	4	16	investment	investment	NOUN
taxlaw-2823	4	17	company	company	NOUN
taxlaw-2823	4	18	rules	rule	NOUN
taxlaw-2823	4	19	,	,	PUNCT
taxlaw-2823	4	20	and	and	CCONJ
taxlaw-2823	4	21	disclosure	disclosure	NOUN
taxlaw-2823	4	22	regimes	regime	NOUN
taxlaw-2823	4	23	,	,	PUNCT
taxlaw-2823	4	24	such	such	ADJ
taxlaw-2823	4	25	as	as	ADP
taxlaw-2823	4	26	the	the	DET
taxlaw-2823	4	27	recently	recently	ADV
taxlaw-2823	4	28	-	-	PUNCT
taxlaw-2823	4	29	enacted	enact	VERB
taxlaw-2823	4	30	fatca	fatca	ADJ
taxlaw-2823	4	31	rules	rule	NOUN
taxlaw-2823	4	32	,	,	PUNCT
taxlaw-2823	4	33	to	to	PART
taxlaw-2823	4	34	prevent	prevent	VERB
taxlaw-2823	4	35	u.s	u.s	PROPN
taxlaw-2823	4	36	.	.	PROPN
taxlaw-2823	4	37	taxpayers	taxpayer	NOUN
taxlaw-2823	4	38	from	from	ADP
taxlaw-2823	4	39	taking	take	VERB
taxlaw-2823	4	40	advantage	advantage	NOUN
taxlaw-2823	4	41	of	of	ADP
taxlaw-2823	4	42	tax	tax	NOUN
taxlaw-2823	4	43	haven	haven	NOUN
taxlaw-2823	4	44	jurisdictions	jurisdiction	NOUN
taxlaw-2823	4	45	.	.	PUNCT
taxlaw-2823	5	1	but	but	CCONJ
taxlaw-2823	5	2	the	the	DET
taxlaw-2823	5	3	intersection	intersection	NOUN
taxlaw-2823	5	4	of	of	ADP
taxlaw-2823	5	5	a	a	DET
taxlaw-2823	5	6	number	number	NOUN
taxlaw-2823	5	7	of	of	ADP
taxlaw-2823	5	8	u.s	u.s	PROPN
taxlaw-2823	5	9	.	.	PROPN
taxlaw-2823	5	10	tax	tax	NOUN
taxlaw-2823	5	11	rules	rule	NOUN
taxlaw-2823	5	12	,	,	PUNCT
taxlaw-2823	5	13	it	it	PRON
taxlaw-2823	5	14	turns	turn	VERB
taxlaw-2823	5	15	out	out	ADP
taxlaw-2823	5	16	,	,	PUNCT
taxlaw-2823	5	17	makes	make	VERB
taxlaw-2823	5	18	the	the	DET
taxlaw-2823	5	19	united	united	PROPN
taxlaw-2823	5	20	states	states	PROPN
taxlaw-2823	5	21	an	an	DET
taxlaw-2823	5	22	attractive	attractive	ADJ
taxlaw-2823	5	23	place	place	NOUN
taxlaw-2823	5	24	for	for	SCONJ
taxlaw-2823	5	25	foreigners	foreigner	NOUN
taxlaw-2823	5	26	to	to	PART
taxlaw-2823	5	27	invest	invest	VERB
taxlaw-2823	5	28	—	—	PUNCT
taxlaw-2823	5	29	and	and	CCONJ
taxlaw-2823	5	30	hide	hide	VERB
taxlaw-2823	5	31	—	—	PUNCT
taxlaw-2823	5	32	their	their	PRON
taxlaw-2823	5	33	money	money	NOUN
taxlaw-2823	5	34	.	.	PUNCT
taxlaw-2823	6	1	principal	principal	NOUN
taxlaw-2823	6	2	among	among	ADP
taxlaw-2823	6	3	these	these	PRON
taxlaw-2823	6	4	is	be	AUX
taxlaw-2823	6	5	the	the	DET
taxlaw-2823	6	6	revenue	revenue	NOUN
taxlaw-2823	6	7	rule	rule	NOUN
taxlaw-2823	6	8	,	,	PUNCT
taxlaw-2823	6	9	an	an	DET
taxlaw-2823	6	10	eighteenth	eighteenth	ADJ
taxlaw-2823	6	11	-	-	PUNCT
taxlaw-2823	6	12	century	century	NOUN
taxlaw-2823	6	13	common	common	ADJ
taxlaw-2823	6	14	law	law	NOUN
taxlaw-2823	6	15	rule	rule	NOUN
taxlaw-2823	6	16	that	that	PRON
taxlaw-2823	6	17	prevents	prevent	VERB
taxlaw-2823	6	18	the	the	DET
taxlaw-2823	6	19	united	united	PROPN
taxlaw-2823	6	20	states	states	PROPN
taxlaw-2823	6	21	from	from	ADP
taxlaw-2823	6	22	recognizing	recognize	VERB
taxlaw-2823	6	23	and	and	CCONJ
taxlaw-2823	6	24	enforcing	enforce	VERB
taxlaw-2823	6	25	foreign	foreign	ADJ
taxlaw-2823	6	26	tax	tax	NOUN
taxlaw-2823	6	27	judgments	judgment	NOUN
taxlaw-2823	6	28	.	.	PUNCT
taxlaw-2823	7	1	as	as	ADP
taxlaw-2823	7	2	a	a	DET
taxlaw-2823	7	3	result	result	NOUN
taxlaw-2823	7	4	,	,	PUNCT
taxlaw-2823	7	5	if	if	SCONJ
taxlaw-2823	7	6	a	a	DET
taxlaw-2823	7	7	foreign	foreign	ADJ
taxlaw-2823	7	8	taxpayer	taxpayer	NOUN
taxlaw-2823	7	9	hides	hide	VERB
taxlaw-2823	7	10	money	money	NOUN
taxlaw-2823	7	11	in	in	ADP
taxlaw-2823	7	12	the	the	DET
taxlaw-2823	7	13	united	united	PROPN
taxlaw-2823	7	14	states	states	PROPN
taxlaw-2823	7	15	and	and	CCONJ
taxlaw-2823	7	16	fails	fail	VERB
taxlaw-2823	7	17	to	to	PART
taxlaw-2823	7	18	pay	pay	VERB
taxlaw-2823	7	19	taxes	taxis	NOUN
taxlaw-2823	7	20	at	at	ADP
taxlaw-2823	7	21	home	home	NOUN
taxlaw-2823	7	22	,	,	PUNCT
taxlaw-2823	7	23	her	her	PRON
taxlaw-2823	7	24	government	government	NOUN
taxlaw-2823	7	25	has	have	VERB
taxlaw-2823	7	26	no	no	DET
taxlaw-2823	7	27	recourse	recourse	NOUN
taxlaw-2823	7	28	to	to	PART
taxlaw-2823	7	29	satisfy	satisfy	VERB
taxlaw-2823	7	30	the	the	DET
taxlaw-2823	7	31	tax	tax	NOUN
taxlaw-2823	7	32	debt	debt	NOUN
taxlaw-2823	7	33	with	with	ADP
taxlaw-2823	7	34	the	the	DET
taxlaw-2823	7	35	taxpayer	taxpayer	NOUN
taxlaw-2823	7	36	’s	’s	PART
taxlaw-2823	7	37	u.s	u.s	PROPN
taxlaw-2823	7	38	.	.	PROPN
taxlaw-2823	7	39	assets	asset	NOUN
taxlaw-2823	7	40	.	.	PUNCT
taxlaw-2823	8	1	such	such	ADJ
taxlaw-2823	8	2	hidden	hidden	ADJ
taxlaw-2823	8	3	money	money	NOUN
taxlaw-2823	8	4	disparately	disparately	ADV
taxlaw-2823	8	5	impacts	impact	VERB
taxlaw-2823	8	6	developing	develop	VERB
taxlaw-2823	8	7	countries	country	NOUN
taxlaw-2823	8	8	by	by	ADP
taxlaw-2823	8	9	reducing	reduce	VERB
taxlaw-2823	8	10	their	their	PRON
taxlaw-2823	8	11	ability	ability	NOUN
taxlaw-2823	8	12	to	to	PART
taxlaw-2823	8	13	finance	finance	VERB
taxlaw-2823	8	14	government	government	NOUN
taxlaw-2823	8	15	through	through	ADP
taxlaw-2823	8	16	developing	develop	VERB
taxlaw-2823	8	17	tax	tax	NOUN
taxlaw-2823	8	18	infrastructure	infrastructure	NOUN
taxlaw-2823	8	19	,	,	PUNCT
taxlaw-2823	8	20	and	and	CCONJ
taxlaw-2823	8	21	instead	instead	ADV
taxlaw-2823	8	22	forcing	force	VERB
taxlaw-2823	8	23	them	they	PRON
taxlaw-2823	8	24	to	to	PART
taxlaw-2823	8	25	remain	remain	VERB
taxlaw-2823	8	26	dependent	dependent	ADJ
taxlaw-2823	8	27	on	on	ADP
taxlaw-2823	8	28	foreign	foreign	ADJ
taxlaw-2823	8	29	aid	aid	NOUN
taxlaw-2823	8	30	.	.	PUNCT
taxlaw-2823	9	1	the	the	DET
taxlaw-2823	9	2	revenue	revenue	NOUN
taxlaw-2823	9	3	rule	rule	NOUN
taxlaw-2823	9	4	stands	stand	VERB
taxlaw-2823	9	5	in	in	ADP
taxlaw-2823	9	6	stark	stark	ADJ
taxlaw-2823	9	7	contrast	contrast	NOUN
taxlaw-2823	9	8	to	to	ADP
taxlaw-2823	9	9	the	the	DET
taxlaw-2823	9	10	general	general	ADJ
taxlaw-2823	9	11	default	default	NOUN
taxlaw-2823	9	12	rule	rule	NOUN
taxlaw-2823	9	13	that	that	SCONJ
taxlaw-2823	9	14	u.s	u.s	PROPN
taxlaw-2823	9	15	.	.	PROPN
taxlaw-2823	9	16	courts	court	NOUN
taxlaw-2823	9	17	will	will	AUX
taxlaw-2823	9	18	enforce	enforce	VERB
taxlaw-2823	9	19	foreign	foreign	ADJ
taxlaw-2823	9	20	final	final	ADJ
taxlaw-2823	9	21	judgments	judgment	NOUN
taxlaw-2823	9	22	.	.	PUNCT
taxlaw-2823	10	1	but	but	CCONJ
taxlaw-2823	10	2	the	the	DET
taxlaw-2823	10	3	revenue	revenue	NOUN
taxlaw-2823	10	4	rule	rule	NOUN
taxlaw-2823	10	5	is	be	AUX
taxlaw-2823	10	6	not	not	PART
taxlaw-2823	10	7	grounded	ground	VERB
taxlaw-2823	10	8	in	in	ADP
taxlaw-2823	10	9	any	any	DET
taxlaw-2823	10	10	compelling	compelling	ADJ
taxlaw-2823	10	11	policy	policy	NOUN
taxlaw-2823	10	12	considerations	consideration	NOUN
taxlaw-2823	10	13	.	.	PUNCT
taxlaw-2823	11	1	moreover	moreover	ADV
taxlaw-2823	11	2	,	,	PUNCT
taxlaw-2823	11	3	to	to	ADP
taxlaw-2823	11	4	the	the	DET
taxlaw-2823	11	5	extent	extent	NOUN
taxlaw-2823	11	6	that	that	SCONJ
taxlaw-2823	11	7	the	the	DET
taxlaw-2823	11	8	u.s	u.s	PROPN
taxlaw-2823	11	9	.	.	PROPN
taxlaw-2823	11	10	revokes	revoke	VERB
taxlaw-2823	11	11	the	the	DET
taxlaw-2823	11	12	revenue	revenue	NOUN
taxlaw-2823	11	13	rule	rule	NOUN
taxlaw-2823	11	14	,	,	PUNCT
taxlaw-2823	11	15	not	not	PART
taxlaw-2823	11	16	only	only	ADV
taxlaw-2823	11	17	will	will	AUX
taxlaw-2823	11	18	the	the	DET
taxlaw-2823	11	19	u.s	u.s	PROPN
taxlaw-2823	11	20	.	.	PROPN
taxlaw-2823	11	21	aid	aid	PROPN
taxlaw-2823	11	22	other	other	ADJ
taxlaw-2823	11	23	countries	country	NOUN
taxlaw-2823	11	24	—	—	PUNCT
taxlaw-2823	11	25	including	include	VERB
taxlaw-2823	11	26	,	,	PUNCT
taxlaw-2823	11	27	especially	especially	ADV
taxlaw-2823	11	28	,	,	PUNCT
taxlaw-2823	11	29	developing	develop	VERB
taxlaw-2823	11	30	countries	country	NOUN
taxlaw-2823	11	31	—	—	PUNCT
taxlaw-2823	11	32	but	but	CCONJ
taxlaw-2823	11	33	it	it	PRON
taxlaw-2823	11	34	may	may	AUX
taxlaw-2823	11	35	receive	receive	VERB
taxlaw-2823	11	36	reciprocal	reciprocal	ADJ
taxlaw-2823	11	37	aid	aid	NOUN
taxlaw-2823	11	38	in	in	ADP
taxlaw-2823	11	39	collecting	collect	VERB
taxlaw-2823	11	40	taxes	taxis	NOUN
taxlaw-2823	11	41	from	from	ADP
taxlaw-2823	11	42	u.s	u.s	PROPN
taxlaw-2823	11	43	.	.	PROPN
taxlaw-2823	11	44	taxpayers	taxpayer	NOUN
taxlaw-2823	11	45	with	with	ADP
taxlaw-2823	11	46	assets	asset	NOUN
taxlaw-2823	11	47	held	hold	VERB
taxlaw-2823	11	48	overseas	overseas	ADV
taxlaw-2823	11	49	.	.	PUNCT
taxlaw-2823	12	1	this	this	DET
taxlaw-2823	12	2	article	article	NOUN
taxlaw-2823	12	3	argues	argue	VERB
taxlaw-2823	12	4	that	that	SCONJ
taxlaw-2823	12	5	the	the	DET
taxlaw-2823	12	6	u.s	u.s	PROPN
taxlaw-2823	12	7	.	.	PROPN
taxlaw-2823	12	8	should	should	AUX
taxlaw-2823	12	9	revoke	revoke	VERB
taxlaw-2823	12	10	the	the	DET
taxlaw-2823	12	11	revenue	revenue	NOUN
taxlaw-2823	12	12	rule	rule	NOUN
taxlaw-2823	12	13	,	,	PUNCT
taxlaw-2823	12	14	both	both	CCONJ
taxlaw-2823	12	15	from	from	ADP
taxlaw-2823	12	16	a	a	DET
taxlaw-2823	12	17	moral	moral	ADJ
taxlaw-2823	12	18	obligation	obligation	NOUN
taxlaw-2823	12	19	to	to	PART
taxlaw-2823	12	20	aid	aid	VERB
taxlaw-2823	12	21	developing	develop	VERB
taxlaw-2823	12	22	economies	economy	NOUN
taxlaw-2823	12	23	in	in	ADP
taxlaw-2823	12	24	becoming	become	VERB
taxlaw-2823	12	25	self	self	NOUN
taxlaw-2823	12	26	-	-	PUNCT
taxlaw-2823	12	27	sufficient	sufficient	ADJ
taxlaw-2823	12	28	and	and	CCONJ
taxlaw-2823	12	29	to	to	PART
taxlaw-2823	12	30	receive	receive	VERB
taxlaw-2823	12	31	reciprocal	reciprocal	ADJ
taxlaw-2823	12	32	aid	aid	NOUN
taxlaw-2823	12	33	in	in	ADP
taxlaw-2823	12	34	collecting	collect	VERB
taxlaw-2823	12	35	taxes	taxis	NOUN
taxlaw-2823	12	36	being	be	AUX
taxlaw-2823	12	37	held	hold	VERB
taxlaw-2823	12	38	overseas	overseas	ADV
taxlaw-2823	12	39	.	.	PUNCT
taxlaw-2823	13	1	*	*	PUNCT
taxlaw-2823	13	2	assistant	assistant	NOUN
taxlaw-2823	13	3	professor	professor	NOUN
taxlaw-2823	13	4	,	,	PUNCT
taxlaw-2823	13	5	loyola	loyola	PROPN
taxlaw-2823	13	6	university	university	PROPN
taxlaw-2823	13	7	chicago	chicago	PROPN
taxlaw-2823	13	8	school	school	NOUN
taxlaw-2823	13	9	of	of	ADP
taxlaw-2823	13	10	law	law	NOUN
taxlaw-2823	13	11	.	.	PUNCT
taxlaw-2823	14	1	i	i	PRON
taxlaw-2823	14	2	would	would	AUX
taxlaw-2823	14	3	like	like	VERB
taxlaw-2823	14	4	to	to	PART
taxlaw-2823	14	5	thank	thank	VERB
taxlaw-2823	14	6	the	the	DET
taxlaw-2823	14	7	participants	participant	NOUN
taxlaw-2823	14	8	at	at	ADP
taxlaw-2823	14	9	the	the	DET
taxlaw-2823	14	10	university	university	PROPN
taxlaw-2823	14	11	of	of	ADP
taxlaw-2823	14	12	kentucky	kentucky	PROPN
taxlaw-2823	14	13	college	college	PROPN
taxlaw-2823	14	14	of	of	ADP
taxlaw-2823	14	15	law	law	NOUN
taxlaw-2823	14	16	developing	develop	VERB
taxlaw-2823	14	17	ideas	idea	NOUN
taxlaw-2823	14	18	workshop	workshop	NOUN
taxlaw-2823	14	19	,	,	PUNCT
taxlaw-2823	14	20	the	the	DET
taxlaw-2823	14	21	eighth	eighth	ADJ
taxlaw-2823	14	22	annual	annual	ADJ
taxlaw-2823	14	23	junior	junior	ADJ
taxlaw-2823	14	24	tax	tax	NOUN
taxlaw-2823	14	25	scholars	scholar	NOUN
taxlaw-2823	14	26	workshop	workshop	NOUN
taxlaw-2823	14	27	,	,	PUNCT
taxlaw-2823	14	28	the	the	DET
taxlaw-2823	14	29	2013	2013	NUM
taxlaw-2823	14	30	law	law	NOUN
taxlaw-2823	14	31	&	&	CCONJ
taxlaw-2823	14	32	society	society	NOUN
taxlaw-2823	14	33	annual	annual	ADJ
taxlaw-2823	14	34	meeting	meeting	NOUN
taxlaw-2823	14	35	,	,	PUNCT
taxlaw-2823	14	36	and	and	CCONJ
taxlaw-2823	14	37	classcrits	classcrit	NOUN
taxlaw-2823	14	38	vi	vi	PROPN
taxlaw-2823	14	39	.	.	PUNCT
taxlaw-2823	15	1	i	i	PRON
taxlaw-2823	15	2	would	would	AUX
taxlaw-2823	15	3	also	also	ADV
taxlaw-2823	15	4	like	like	VERB
taxlaw-2823	15	5	to	to	PART
taxlaw-2823	15	6	thank	thank	VERB
taxlaw-2823	15	7	loyola	loyola	PROPN
taxlaw-2823	15	8	university	university	PROPN
taxlaw-2823	15	9	chicago	chicago	PROPN
taxlaw-2823	15	10	school	school	NOUN
taxlaw-2823	15	11	of	of	ADP
taxlaw-2823	15	12	law	law	NOUN
taxlaw-2823	15	13	for	for	ADP
taxlaw-2823	15	14	its	its	PRON
taxlaw-2823	15	15	summer	summer	NOUN
taxlaw-2823	15	16	research	research	NOUN
taxlaw-2823	15	17	stipend	stipend	PROPN
taxlaw-2823	15	18	and	and	CCONJ
taxlaw-2823	15	19	jamie	jamie	PROPN
taxlaw-2823	15	20	brunson	brunson	PROPN
taxlaw-2823	15	21	for	for	ADP
taxlaw-2823	15	22	her	her	PRON
taxlaw-2823	15	23	support	support	NOUN
taxlaw-2823	15	24	.	.	PUNCT
taxlaw-2823	16	1	2014	2014	NUM
taxlaw-2823	16	2	]	]	PUNCT
taxlaw-2823	17	1	the	the	DET
taxlaw-2823	17	2	u.s	u.s	PROPN
taxlaw-2823	17	3	.	.	PROPN
taxlaw-2823	17	4	as	as	ADP
taxlaw-2823	17	5	tax	tax	NOUN
taxlaw-2823	17	6	haven	haven	NOUN
taxlaw-2823	17	7	?	?	PUNCT
taxlaw-2823	17	8	171	171	NUM
taxlaw-2823	17	9	i.	i.	NOUN
taxlaw-2823	17	10	introduction	introduction	NOUN
taxlaw-2823	17	11	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2823	18	1	172	172	NUM
taxlaw-2823	18	2	ii	ii	NOUN
taxlaw-2823	18	3	.	.	PUNCT
taxlaw-2823	18	4	capital	capital	NOUN
taxlaw-2823	18	5	flight	flight	NOUN
taxlaw-2823	18	6	from	from	ADP
taxlaw-2823	18	7	developing	develop	VERB
taxlaw-2823	18	8	countries	country	NOUN
taxlaw-2823	18	9	....................................	....................................	PUNCT
taxlaw-2823	18	10	173	173	NUM
taxlaw-2823	18	11	a.	a.	NOUN
taxlaw-2823	18	12	tax	tax	NOUN
taxlaw-2823	18	13	havens	haven	NOUN
taxlaw-2823	18	14	........................................................................................................	........................................................................................................	PUNCT
taxlaw-2823	18	15	174	174	NUM
taxlaw-2823	18	16	b.	b.	PROPN
taxlaw-2823	18	17	capital	capital	PROPN
taxlaw-2823	18	18	flight	flight	NOUN
taxlaw-2823	18	19	to	to	ADP
taxlaw-2823	18	20	the	the	DET
taxlaw-2823	18	21	united	united	PROPN
taxlaw-2823	18	22	states	states	PROPN
taxlaw-2823	18	23	.....................................................................	.....................................................................	PUNCT
taxlaw-2823	18	24	177	177	NUM
taxlaw-2823	18	25	iii	iii	NOUN
taxlaw-2823	18	26	.	.	PUNCT
taxlaw-2823	18	27	enforcing	enforce	VERB
taxlaw-2823	18	28	foreign	foreign	ADJ
taxlaw-2823	18	29	judgments	judgment	NOUN
taxlaw-2823	18	30	in	in	ADP
taxlaw-2823	18	31	u.s	u.s	PROPN
taxlaw-2823	18	32	.	.	PROPN
taxlaw-2823	18	33	courts	court	NOUN
taxlaw-2823	18	34	..................................	..................................	PUNCT
taxlaw-2823	18	35	179	179	NUM
taxlaw-2823	18	36	iv	iv	NOUN
taxlaw-2823	18	37	.	.	PUNCT
taxlaw-2823	19	1	the	the	DET
taxlaw-2823	19	2	revenue	revenue	NOUN
taxlaw-2823	19	3	rule	rule	NOUN
taxlaw-2823	19	4	...........................................................................................	...........................................................................................	PUNCT
taxlaw-2823	19	5	182	182	NUM
taxlaw-2823	19	6	a.	a.	NOUN
taxlaw-2823	19	7	roots	root	NOUN
taxlaw-2823	19	8	of	of	ADP
taxlaw-2823	19	9	the	the	DET
taxlaw-2823	19	10	revenue	revenue	NOUN
taxlaw-2823	19	11	rule	rule	NOUN
taxlaw-2823	19	12	................................................................................	................................................................................	PUNCT
taxlaw-2823	19	13	182	182	NUM
taxlaw-2823	19	14	b.	b.	NOUN
taxlaw-2823	19	15	the	the	DET
taxlaw-2823	19	16	revenue	revenue	NOUN
taxlaw-2823	19	17	rule	rule	NOUN
taxlaw-2823	19	18	today	today	NOUN
taxlaw-2823	19	19	...................................................................................	...................................................................................	PUNCT
taxlaw-2823	19	20	183	183	NUM
taxlaw-2823	19	21	c.	c.	NOUN
taxlaw-2823	19	22	rationales	rationale	NOUN
taxlaw-2823	19	23	for	for	ADP
taxlaw-2823	19	24	the	the	DET
taxlaw-2823	19	25	revenue	revenue	NOUN
taxlaw-2823	19	26	rule	rule	NOUN
taxlaw-2823	19	27	........................................................................	........................................................................	PUNCT
taxlaw-2823	19	28	185	185	NUM
taxlaw-2823	19	29	v.	v.	ADP
taxlaw-2823	19	30	a	a	DET
taxlaw-2823	19	31	framework	framework	NOUN
taxlaw-2823	19	32	for	for	ADP
taxlaw-2823	19	33	revocation	revocation	NOUN
taxlaw-2823	19	34	:	:	PUNCT
taxlaw-2823	19	35	policy	policy	NOUN
taxlaw-2823	19	36	considerations	consideration	NOUN
taxlaw-2823	19	37	............	............	PUNCT
taxlaw-2823	19	38	187	187	NUM
taxlaw-2823	19	39	a.	a.	NOUN
taxlaw-2823	19	40	other	other	ADJ
taxlaw-2823	19	41	potential	potential	ADJ
taxlaw-2823	19	42	reforms	reform	NOUN
taxlaw-2823	19	43	,	,	PUNCT
taxlaw-2823	19	44	while	while	SCONJ
taxlaw-2823	19	45	meritorious	meritorious	ADJ
taxlaw-2823	19	46	,	,	PUNCT
taxlaw-2823	19	47	are	be	AUX
taxlaw-2823	19	48	less	less	ADV
taxlaw-2823	19	49	achievable	achievable	ADJ
taxlaw-2823	19	50	.................	.................	PUNCT
taxlaw-2823	19	51	188	188	NUM
taxlaw-2823	19	52	b.	b.	NOUN
taxlaw-2823	19	53	reciprocity	reciprocity	NOUN
taxlaw-2823	19	54	and	and	CCONJ
taxlaw-2823	19	55	revocation	revocation	NOUN
taxlaw-2823	19	56	...............................................................................	...............................................................................	PUNCT
taxlaw-2823	19	57	190	190	NUM
taxlaw-2823	19	58	c.	c.	PROPN
taxlaw-2823	19	59	economic	economic	ADJ
taxlaw-2823	19	60	imperialism	imperialism	NOUN
taxlaw-2823	19	61	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2823	19	62	193	193	NUM
taxlaw-2823	19	63	d.	d.	PROPN
taxlaw-2823	19	64	u.s	u.s	PROPN
taxlaw-2823	19	65	.	.	PROPN
taxlaw-2823	19	66	citizens	citizen	NOUN
taxlaw-2823	19	67	and	and	CCONJ
taxlaw-2823	19	68	the	the	DET
taxlaw-2823	19	69	end	end	NOUN
taxlaw-2823	19	70	of	of	ADP
taxlaw-2823	19	71	the	the	DET
taxlaw-2823	19	72	revenue	revenue	NOUN
taxlaw-2823	19	73	rule	rule	NOUN
taxlaw-2823	19	74	.................................................	.................................................	PUNCT
taxlaw-2823	19	75	195	195	NUM
taxlaw-2823	19	76	vi	vi	NOUN
taxlaw-2823	19	77	.	.	PUNCT
taxlaw-2823	20	1	a	a	DET
taxlaw-2823	20	2	framework	framework	NOUN
taxlaw-2823	20	3	for	for	ADP
taxlaw-2823	20	4	revocation	revocation	NOUN
taxlaw-2823	20	5	:	:	PUNCT
taxlaw-2823	20	6	administrative	administrative	ADJ
taxlaw-2823	20	7	considerations	consideration	NOUN
taxlaw-2823	20	8	...............................................................................................	...............................................................................................	PUNCT
taxlaw-2823	20	9	196	196	NUM
taxlaw-2823	20	10	a.	a.	NOUN
taxlaw-2823	20	11	judicial	judicial	ADJ
taxlaw-2823	20	12	inquiries	inquiry	NOUN
taxlaw-2823	20	13	................................................................................................	................................................................................................	PUNCT
taxlaw-2823	20	14	196	196	NUM
taxlaw-2823	20	15	b.	b.	NOUN
taxlaw-2823	20	16	using	use	VERB
taxlaw-2823	20	17	treaties	treaty	NOUN
taxlaw-2823	20	18	to	to	PART
taxlaw-2823	20	19	revoke	revoke	VERB
taxlaw-2823	20	20	the	the	DET
taxlaw-2823	20	21	revenue	revenue	NOUN
taxlaw-2823	20	22	rule	rule	NOUN
taxlaw-2823	20	23	.....................................................	.....................................................	PUNCT
taxlaw-2823	20	24	196	196	NUM
taxlaw-2823	20	25	c.	c.	PROPN
taxlaw-2823	20	26	jurisdictional	jurisdictional	PROPN
taxlaw-2823	20	27	issues	issue	NOUN
taxlaw-2823	20	28	...........................................................................................	...........................................................................................	PUNCT
taxlaw-2823	21	1	199	199	NUM
taxlaw-2823	21	2	d.	d.	NOUN
taxlaw-2823	21	3	evaluating	evaluate	VERB
taxlaw-2823	21	4	the	the	DET
taxlaw-2823	21	5	foreign	foreign	ADJ
taxlaw-2823	21	6	country	country	NOUN
taxlaw-2823	21	7	’s	’s	PART
taxlaw-2823	21	8	revenue	revenue	NOUN
taxlaw-2823	21	9	judgment	judgment	NOUN
taxlaw-2823	21	10	......................................	......................................	PUNCT
taxlaw-2823	21	11	200	200	NUM
taxlaw-2823	21	12	e.	e.	PROPN
taxlaw-2823	21	13	final	final	ADJ
taxlaw-2823	21	14	judgment	judgment	NOUN
taxlaw-2823	21	15	...................................................................................................	...................................................................................................	PUNCT
taxlaw-2823	21	16	202	202	NUM
taxlaw-2823	21	17	f.	f.	PROPN
taxlaw-2823	21	18	u.s	u.s	PROPN
taxlaw-2823	21	19	.	.	PROPN
taxlaw-2823	21	20	citizen	citizen	PROPN
taxlaw-2823	21	21	exceptionalism	exceptionalism	NOUN
taxlaw-2823	21	22	..............................................................................	..............................................................................	PUNCT
taxlaw-2823	21	23	203	203	NUM
taxlaw-2823	21	24	vii	vii	PROPN
taxlaw-2823	21	25	.	.	PUNCT
taxlaw-2823	21	26	..............................................................................................................	..............................................................................................................	PUNCT
taxlaw-2823	21	27	conclusion	conclusion	NOUN
taxlaw-2823	21	28	..................................................................................................................................	..................................................................................................................................	PUNCT
taxlaw-2823	21	29	205	205	NUM
taxlaw-2823	21	30	172	172	NUM
taxlaw-2823	21	31	columbia	columbia	PROPN
taxlaw-2823	21	32	journal	journal	PROPN
taxlaw-2823	21	33	of	of	ADP
taxlaw-2823	21	34	tax	tax	NOUN
taxlaw-2823	21	35	law	law	NOUN
taxlaw-2823	21	36	[	[	X
taxlaw-2823	21	37	vol.5:170	vol.5:170	PROPN
taxlaw-2823	21	38	i.	i.	NOUN
taxlaw-2823	21	39	introduction	introduction	NOUN
taxlaw-2823	21	40	nobody	nobody	PRON
taxlaw-2823	21	41	likes	like	VERB
taxlaw-2823	21	42	tax	tax	NOUN
taxlaw-2823	21	43	havens.1	havens.1	PROPN
taxlaw-2823	21	44	no	no	DET
taxlaw-2823	21	45	country	country	NOUN
taxlaw-2823	21	46	in	in	ADP
taxlaw-2823	21	47	the	the	DET
taxlaw-2823	21	48	organization	organization	NOUN
taxlaw-2823	21	49	for	for	ADP
taxlaw-2823	21	50	economic	economic	ADJ
taxlaw-2823	21	51	cooperation	cooperation	NOUN
taxlaw-2823	21	52	and	and	CCONJ
taxlaw-2823	21	53	development	development	NOUN
taxlaw-2823	21	54	(	(	PUNCT
taxlaw-2823	21	55	“	"	PUNCT
taxlaw-2823	21	56	oecd	oecd	PROPN
taxlaw-2823	21	57	”	"	PUNCT
taxlaw-2823	21	58	)	)	PUNCT
taxlaw-2823	21	59	,	,	PUNCT
taxlaw-2823	21	60	at	at	ADP
taxlaw-2823	21	61	any	any	DET
taxlaw-2823	21	62	rate	rate	NOUN
taxlaw-2823	21	63	.	.	PUNCT
taxlaw-2823	22	1	in	in	ADP
taxlaw-2823	22	2	2000	2000	NUM
taxlaw-2823	22	3	,	,	PUNCT
taxlaw-2823	22	4	the	the	DET
taxlaw-2823	22	5	oecd	oecd	PROPN
taxlaw-2823	22	6	released	release	VERB
taxlaw-2823	22	7	a	a	DET
taxlaw-2823	22	8	blacklist	blacklist	NOUN
taxlaw-2823	22	9	of	of	ADP
taxlaw-2823	22	10	tax	tax	NOUN
taxlaw-2823	22	11	havens	haven	NOUN
taxlaw-2823	22	12	that	that	PRON
taxlaw-2823	22	13	had	have	AUX
taxlaw-2823	22	14	not	not	PART
taxlaw-2823	22	15	cooperated	cooperate	VERB
taxlaw-2823	22	16	with	with	ADP
taxlaw-2823	22	17	its	its	PRON
taxlaw-2823	22	18	attempts	attempt	NOUN
taxlaw-2823	22	19	to	to	PART
taxlaw-2823	22	20	eliminate	eliminate	VERB
taxlaw-2823	22	21	harmful	harmful	ADJ
taxlaw-2823	22	22	tax	tax	NOUN
taxlaw-2823	22	23	practices.2	practices.2	PROPN
taxlaw-2823	22	24	it	it	PRON
taxlaw-2823	22	25	gave	give	VERB
taxlaw-2823	22	26	those	those	DET
taxlaw-2823	22	27	thirty	thirty	NUM
taxlaw-2823	22	28	-	-	PUNCT
taxlaw-2823	22	29	five	five	NUM
taxlaw-2823	22	30	countries	country	NOUN
taxlaw-2823	22	31	one	one	NUM
taxlaw-2823	22	32	year	year	NOUN
taxlaw-2823	22	33	to	to	PART
taxlaw-2823	22	34	reform	reform	VERB
taxlaw-2823	22	35	their	their	PRON
taxlaw-2823	22	36	harmful	harmful	ADJ
taxlaw-2823	22	37	practices	practice	NOUN
taxlaw-2823	22	38	,	,	PUNCT
taxlaw-2823	22	39	at	at	ADP
taxlaw-2823	22	40	which	which	DET
taxlaw-2823	22	41	point	point	NOUN
taxlaw-2823	22	42	member	member	NOUN
taxlaw-2823	22	43	states	state	NOUN
taxlaw-2823	22	44	would	would	AUX
taxlaw-2823	22	45	begin	begin	VERB
taxlaw-2823	22	46	to	to	PART
taxlaw-2823	22	47	impose	impose	VERB
taxlaw-2823	22	48	sanctions	sanction	NOUN
taxlaw-2823	22	49	on	on	ADP
taxlaw-2823	22	50	the	the	DET
taxlaw-2823	22	51	remaining	remain	VERB
taxlaw-2823	22	52	blacklisted	blacklist	VERB
taxlaw-2823	22	53	tax	tax	NOUN
taxlaw-2823	22	54	havens.3	havens.3	NOUN
taxlaw-2823	22	55	while	while	SCONJ
taxlaw-2823	22	56	nearly	nearly	ADV
taxlaw-2823	22	57	a	a	PRON
taxlaw-2823	22	58	decade	decade	NOUN
taxlaw-2823	22	59	and	and	CCONJ
taxlaw-2823	22	60	a	a	DET
taxlaw-2823	22	61	half	half	NOUN
taxlaw-2823	22	62	has	have	AUX
taxlaw-2823	22	63	passed	pass	VERB
taxlaw-2823	22	64	since	since	SCONJ
taxlaw-2823	22	65	the	the	DET
taxlaw-2823	22	66	oecd	oecd	PROPN
taxlaw-2823	22	67	began	begin	VERB
taxlaw-2823	22	68	its	its	PRON
taxlaw-2823	22	69	crackdown	crackdown	NOUN
taxlaw-2823	22	70	on	on	ADP
taxlaw-2823	22	71	tax	tax	NOUN
taxlaw-2823	22	72	havens	haven	NOUN
taxlaw-2823	22	73	,	,	PUNCT
taxlaw-2823	22	74	they	they	PRON
taxlaw-2823	22	75	still	still	ADV
taxlaw-2823	22	76	exist	exist	VERB
taxlaw-2823	22	77	,	,	PUNCT
taxlaw-2823	22	78	and	and	CCONJ
taxlaw-2823	22	79	u.s	u.s	PROPN
taxlaw-2823	22	80	.	.	PROPN
taxlaw-2823	22	81	taxpayers	taxpayer	NOUN
taxlaw-2823	22	82	continue	continue	VERB
taxlaw-2823	22	83	to	to	PART
taxlaw-2823	22	84	funnel	funnel	VERB
taxlaw-2823	22	85	money	money	NOUN
taxlaw-2823	22	86	through	through	ADP
taxlaw-2823	22	87	tax	tax	NOUN
taxlaw-2823	22	88	havens	haven	NOUN
taxlaw-2823	22	89	to	to	PART
taxlaw-2823	22	90	reduce	reduce	VERB
taxlaw-2823	22	91	their	their	PRON
taxlaw-2823	22	92	taxes	taxis	NOUN
taxlaw-2823	22	93	.	.	PUNCT
taxlaw-2823	23	1	the	the	DET
taxlaw-2823	23	2	u.s	u.s	PROPN
taxlaw-2823	23	3	.	.	PROPN
taxlaw-2823	23	4	loses	lose	VERB
taxlaw-2823	23	5	an	an	DET
taxlaw-2823	23	6	estimated	estimate	VERB
taxlaw-2823	23	7	$	$	SYM
taxlaw-2823	23	8	40	40	NUM
taxlaw-2823	23	9	billion	billion	NUM
taxlaw-2823	23	10	to	to	PART
taxlaw-2823	23	11	$	$	SYM
taxlaw-2823	23	12	70	70	NUM
taxlaw-2823	23	13	billion	billion	NUM
taxlaw-2823	23	14	in	in	ADP
taxlaw-2823	23	15	governmental	governmental	ADJ
taxlaw-2823	23	16	revenues	revenue	NOUN
taxlaw-2823	23	17	annually	annually	ADV
taxlaw-2823	23	18	to	to	ADP
taxlaw-2823	23	19	taxpayers	taxpayer	NOUN
taxlaw-2823	23	20	’	'	PUNCT
taxlaw-2823	23	21	abusive	abusive	ADJ
taxlaw-2823	23	22	use	use	NOUN
taxlaw-2823	23	23	of	of	ADP
taxlaw-2823	23	24	tax	tax	NOUN
taxlaw-2823	23	25	havens	haven	NOUN
taxlaw-2823	23	26	.	.	PUNCT
taxlaw-2823	24	1	4	4	NUM
taxlaw-2823	24	2	major	major	ADJ
taxlaw-2823	24	3	u.s	u.s	PROPN
taxlaw-2823	24	4	.	.	PROPN
taxlaw-2823	24	5	corporations	corporation	NOUN
taxlaw-2823	24	6	,	,	PUNCT
taxlaw-2823	24	7	including	include	VERB
taxlaw-2823	24	8	microsoft	microsoft	PROPN
taxlaw-2823	24	9	,	,	PUNCT
taxlaw-2823	24	10	hewlett	hewlett	PROPN
taxlaw-2823	24	11	-	-	PUNCT
taxlaw-2823	24	12	packard	packard	PROPN
taxlaw-2823	24	13	,	,	PUNCT
taxlaw-2823	24	14	and	and	CCONJ
taxlaw-2823	24	15	apple	apple	NOUN
taxlaw-2823	24	16	,	,	PUNCT
taxlaw-2823	24	17	have	have	AUX
taxlaw-2823	24	18	faced	face	VERB
taxlaw-2823	24	19	public	public	ADJ
taxlaw-2823	24	20	condemnation	condemnation	NOUN
taxlaw-2823	24	21	at	at	ADP
taxlaw-2823	24	22	disclosures	disclosure	NOUN
taxlaw-2823	24	23	that	that	PRON
taxlaw-2823	24	24	they	they	PRON
taxlaw-2823	24	25	have	have	AUX
taxlaw-2823	24	26	used	use	VERB
taxlaw-2823	24	27	tax	tax	NOUN
taxlaw-2823	24	28	havens	haven	NOUN
taxlaw-2823	24	29	to	to	PART
taxlaw-2823	24	30	avoid	avoid	VERB
taxlaw-2823	24	31	u.s	u.s	PROPN
taxlaw-2823	24	32	.	.	PROPN
taxlaw-2823	24	33	taxes.5	taxes.5	PROPN
taxlaw-2823	24	34	the	the	DET
taxlaw-2823	24	35	u.s	u.s	PROPN
taxlaw-2823	24	36	.	.	PROPN
taxlaw-2823	24	37	has	have	AUX
taxlaw-2823	24	38	enacted	enact	VERB
taxlaw-2823	24	39	a	a	DET
taxlaw-2823	24	40	number	number	NOUN
taxlaw-2823	24	41	of	of	ADP
taxlaw-2823	24	42	tax	tax	NOUN
taxlaw-2823	24	43	provisions	provision	NOUN
taxlaw-2823	24	44	intended	intend	VERB
taxlaw-2823	24	45	to	to	PART
taxlaw-2823	24	46	check	check	VERB
taxlaw-2823	24	47	taxpayers	taxpayer	NOUN
taxlaw-2823	24	48	’	’	PART
taxlaw-2823	24	49	ability	ability	NOUN
taxlaw-2823	24	50	to	to	PART
taxlaw-2823	24	51	reduce	reduce	VERB
taxlaw-2823	24	52	their	their	PRON
taxlaw-2823	24	53	taxes	taxis	NOUN
taxlaw-2823	24	54	through	through	ADP
taxlaw-2823	24	55	the	the	DET
taxlaw-2823	24	56	use	use	NOUN
taxlaw-2823	24	57	of	of	ADP
taxlaw-2823	24	58	tax	tax	NOUN
taxlaw-2823	24	59	havens	haven	NOUN
taxlaw-2823	24	60	.	.	PUNCT
taxlaw-2823	25	1	subpart	subpart	NOUN
taxlaw-2823	25	2	f	f	PROPN
taxlaw-2823	25	3	,	,	PUNCT
taxlaw-2823	25	4	for	for	ADP
taxlaw-2823	25	5	example	example	NOUN
taxlaw-2823	25	6	,	,	PUNCT
taxlaw-2823	25	7	taxes	tax	VERB
taxlaw-2823	25	8	certain	certain	ADJ
taxlaw-2823	25	9	u.s	u.s	PROPN
taxlaw-2823	25	10	.	.	PROPN
taxlaw-2823	25	11	shareholders	shareholder	NOUN
taxlaw-2823	25	12	currently	currently	ADV
taxlaw-2823	25	13	on	on	ADP
taxlaw-2823	25	14	their	their	PRON
taxlaw-2823	25	15	share	share	NOUN
taxlaw-2823	25	16	of	of	ADP
taxlaw-2823	25	17	a	a	DET
taxlaw-2823	25	18	foreign	foreign	ADJ
taxlaw-2823	25	19	corporation	corporation	NOUN
taxlaw-2823	25	20	’s	’s	PART
taxlaw-2823	25	21	income	income	NOUN
taxlaw-2823	25	22	,	,	PUNCT
taxlaw-2823	25	23	while	while	SCONJ
taxlaw-2823	25	24	the	the	DET
taxlaw-2823	25	25	passive	passive	ADJ
taxlaw-2823	25	26	foreign	foreign	ADJ
taxlaw-2823	25	27	investment	investment	NOUN
taxlaw-2823	25	28	company	company	NOUN
taxlaw-2823	25	29	rules	rule	NOUN
taxlaw-2823	25	30	eliminate	eliminate	VERB
taxlaw-2823	25	31	the	the	DET
taxlaw-2823	25	32	benefits	benefit	NOUN
taxlaw-2823	25	33	of	of	ADP
taxlaw-2823	25	34	deferral	deferral	NOUN
taxlaw-2823	25	35	on	on	ADP
taxlaw-2823	25	36	offshore	offshore	ADJ
taxlaw-2823	25	37	passive	passive	ADJ
taxlaw-2823	25	38	investments	investment	NOUN
taxlaw-2823	25	39	.	.	PUNCT
taxlaw-2823	26	1	as	as	SCONJ
taxlaw-2823	26	2	i	i	PRON
taxlaw-2823	26	3	’ve	’ve	AUX
taxlaw-2823	26	4	previously	previously	ADV
taxlaw-2823	26	5	written	write	VERB
taxlaw-2823	26	6	,	,	PUNCT
taxlaw-2823	26	7	the	the	DET
taxlaw-2823	26	8	united	united	PROPN
taxlaw-2823	26	9	states	states	PROPN
taxlaw-2823	26	10	imposes	impose	VERB
taxlaw-2823	26	11	punitive	punitive	ADJ
taxlaw-2823	26	12	taxes	taxis	NOUN
taxlaw-2823	26	13	on	on	ADP
taxlaw-2823	26	14	certain	certain	ADJ
taxlaw-2823	26	15	tax	tax	NOUN
taxlaw-2823	26	16	haven	haven	NOUN
taxlaw-2823	26	17	investments	investment	NOUN
taxlaw-2823	26	18	even	even	ADV
taxlaw-2823	26	19	when	when	SCONJ
taxlaw-2823	26	20	the	the	DET
taxlaw-2823	26	21	investor	investor	NOUN
taxlaw-2823	26	22	is	be	AUX
taxlaw-2823	26	23	acting	act	VERB
taxlaw-2823	26	24	in	in	ADP
taxlaw-2823	26	25	a	a	DET
taxlaw-2823	26	26	manner	manner	NOUN
taxlaw-2823	26	27	consistent	consistent	ADJ
taxlaw-2823	26	28	with	with	ADP
taxlaw-2823	26	29	congressional	congressional	ADJ
taxlaw-2823	26	30	intent.6	intent.6	NOUN
taxlaw-2823	26	31	but	but	CCONJ
taxlaw-2823	26	32	what	what	PRON
taxlaw-2823	26	33	if	if	SCONJ
taxlaw-2823	26	34	the	the	DET
taxlaw-2823	26	35	united	united	PROPN
taxlaw-2823	26	36	states	states	PROPN
taxlaw-2823	26	37	is	be	AUX
taxlaw-2823	26	38	a	a	DET
taxlaw-2823	26	39	tax	tax	NOUN
taxlaw-2823	26	40	haven	haven	NOUN
taxlaw-2823	26	41	?	?	PUNCT
taxlaw-2823	27	1	or	or	CCONJ
taxlaw-2823	27	2	,	,	PUNCT
taxlaw-2823	27	3	more	more	ADV
taxlaw-2823	27	4	specifically	specifically	ADV
taxlaw-2823	27	5	,	,	PUNCT
taxlaw-2823	27	6	what	what	PRON
taxlaw-2823	27	7	if	if	SCONJ
taxlaw-2823	27	8	federal	federal	ADJ
taxlaw-2823	27	9	tax	tax	NOUN
taxlaw-2823	27	10	law	law	NOUN
taxlaw-2823	27	11	makes	make	VERB
taxlaw-2823	27	12	the	the	DET
taxlaw-2823	27	13	united	united	PROPN
taxlaw-2823	27	14	states	states	PROPN
taxlaw-2823	27	15	an	an	DET
taxlaw-2823	27	16	attractive	attractive	ADJ
taxlaw-2823	27	17	place	place	NOUN
taxlaw-2823	27	18	for	for	ADP
taxlaw-2823	27	19	foreign	foreign	ADJ
taxlaw-2823	27	20	individuals	individual	NOUN
taxlaw-2823	27	21	to	to	PART
taxlaw-2823	27	22	hide	hide	VERB
taxlaw-2823	27	23	their	their	PRON
taxlaw-2823	27	24	money?7	money?7	NOUN
taxlaw-2823	27	25	though	though	SCONJ
taxlaw-2823	27	26	it	it	PRON
taxlaw-2823	27	27	sounds	sound	VERB
taxlaw-2823	27	28	counterintuitive	counterintuitive	ADJ
taxlaw-2823	27	29	,	,	PUNCT
taxlaw-2823	27	30	even	even	ADV
taxlaw-2823	27	31	the	the	DET
taxlaw-2823	27	32	oecd	oecd	PROPN
taxlaw-2823	27	33	has	have	AUX
taxlaw-2823	27	34	acknowledged	acknowledge	VERB
taxlaw-2823	27	35	that	that	SCONJ
taxlaw-2823	27	36	member	member	NOUN
taxlaw-2823	27	37	states	state	NOUN
taxlaw-2823	27	38	(	(	PUNCT
taxlaw-2823	27	39	including	include	VERB
taxlaw-2823	27	40	the	the	DET
taxlaw-2823	27	41	united	united	PROPN
taxlaw-2823	27	42	states	states	PROPN
taxlaw-2823	27	43	)	)	PUNCT
taxlaw-2823	27	44	engaged	engage	VERB
taxlaw-2823	27	45	in	in	ADP
taxlaw-2823	27	46	certain	certain	ADJ
taxlaw-2823	27	47	harmful	harmful	ADJ
taxlaw-2823	27	48	tax	tax	NOUN
taxlaw-2823	27	49	practices.8	practices.8	PROPN
taxlaw-2823	27	50	if	if	SCONJ
taxlaw-2823	27	51	in	in	ADP
taxlaw-2823	27	52	fact	fact	NOUN
taxlaw-2823	27	53	the	the	DET
taxlaw-2823	27	54	united	united	PROPN
taxlaw-2823	27	55	states	states	PROPN
taxlaw-2823	27	56	is	be	AUX
taxlaw-2823	27	57	offended	offend	VERB
taxlaw-2823	27	58	by	by	ADP
taxlaw-2823	27	59	and	and	CCONJ
taxlaw-2823	27	60	committed	commit	VERB
taxlaw-2823	27	61	to	to	ADP
taxlaw-2823	27	62	attacking	attack	VERB
taxlaw-2823	27	63	tax	tax	NOUN
taxlaw-2823	27	64	havens	haven	NOUN
taxlaw-2823	27	65	,	,	PUNCT
taxlaw-2823	27	66	it	it	PRON
taxlaw-2823	27	67	must	must	AUX
taxlaw-2823	27	68	address	address	VERB
taxlaw-2823	27	69	those	those	DET
taxlaw-2823	27	70	parts	part	NOUN
taxlaw-2823	27	71	of	of	ADP
taxlaw-2823	27	72	its	its	PRON
taxlaw-2823	27	73	tax	tax	NOUN
taxlaw-2823	27	74	law	law	NOUN
taxlaw-2823	27	75	that	that	PRON
taxlaw-2823	27	76	make	make	VERB
taxlaw-2823	27	77	it	it	PRON
taxlaw-2823	27	78	attractive	attractive	ADJ
taxlaw-2823	27	79	to	to	ADP
taxlaw-2823	27	80	foreign	foreign	ADJ
taxlaw-2823	27	81	persons	person	NOUN
taxlaw-2823	27	82	who	who	PRON
taxlaw-2823	27	83	want	want	VERB
taxlaw-2823	27	84	to	to	PART
taxlaw-2823	27	85	hide	hide	VERB
taxlaw-2823	27	86	assets	asset	NOUN
taxlaw-2823	27	87	from	from	ADP
taxlaw-2823	27	88	their	their	PRON
taxlaw-2823	27	89	governments	government	NOUN
taxlaw-2823	27	90	.	.	PUNCT
taxlaw-2823	28	1	one	one	NUM
taxlaw-2823	28	2	easy	easy	ADJ
taxlaw-2823	28	3	way	way	NOUN
taxlaw-2823	28	4	to	to	PART
taxlaw-2823	28	5	reduce	reduce	VERB
taxlaw-2823	28	6	the	the	DET
taxlaw-2823	28	7	attractiveness	attractiveness	NOUN
taxlaw-2823	28	8	of	of	ADP
taxlaw-2823	28	9	the	the	DET
taxlaw-2823	28	10	u.s	u.s	PROPN
taxlaw-2823	28	11	.	.	PROPN
taxlaw-2823	28	12	to	to	PART
taxlaw-2823	28	13	tax	tax	NOUN
taxlaw-2823	28	14	evaders	evader	NOUN
taxlaw-2823	28	15	—	—	PUNCT
taxlaw-2823	28	16	while	while	SCONJ
taxlaw-2823	28	17	not	not	PART
taxlaw-2823	28	18	discouraging	discourage	VERB
taxlaw-2823	28	19	legitimate	legitimate	ADJ
taxlaw-2823	28	20	foreign	foreign	ADJ
taxlaw-2823	28	21	investment	investment	NOUN
taxlaw-2823	28	22	—	—	PUNCT
taxlaw-2823	28	23	would	would	AUX
taxlaw-2823	28	24	be	be	AUX
taxlaw-2823	28	25	to	to	PART
taxlaw-2823	28	26	revoke	revoke	VERB
taxlaw-2823	28	27	the	the	DET
taxlaw-2823	28	28	revenue	revenue	NOUN
taxlaw-2823	28	29	rule	rule	NOUN
taxlaw-2823	28	30	,	,	PUNCT
taxlaw-2823	28	31	which	which	PRON
taxlaw-2823	28	32	prevents	prevent	VERB
taxlaw-2823	28	33	u.s	u.s	PROPN
taxlaw-2823	28	34	.	.	PROPN
taxlaw-2823	28	35	courts	court	NOUN
taxlaw-2823	28	36	from	from	ADP
taxlaw-2823	28	37	enforcing	enforce	VERB
taxlaw-2823	28	38	foreign	foreign	ADJ
taxlaw-2823	28	39	tax	tax	NOUN
taxlaw-2823	28	40	judgments	judgment	NOUN
taxlaw-2823	28	41	.	.	PUNCT
taxlaw-2823	29	1	without	without	ADP
taxlaw-2823	29	2	the	the	DET
taxlaw-2823	29	3	revenue	revenue	NOUN
taxlaw-2823	29	4	rule	rule	NOUN
taxlaw-2823	29	5	,	,	PUNCT
taxlaw-2823	29	6	individuals	individual	NOUN
taxlaw-2823	29	7	evading	evade	VERB
taxlaw-2823	29	8	taxes	taxis	NOUN
taxlaw-2823	29	9	in	in	ADP
taxlaw-2823	29	10	their	their	PRON
taxlaw-2823	29	11	home	home	NOUN
taxlaw-2823	29	12	countries	country	NOUN
taxlaw-2823	29	13	would	would	AUX
taxlaw-2823	29	14	risk	risk	VERB
taxlaw-2823	29	15	losing	lose	VERB
taxlaw-2823	29	16	the	the	DET
taxlaw-2823	29	17	assets	asset	NOUN
taxlaw-2823	29	18	they	they	PRON
taxlaw-2823	29	19	had	have	AUX
taxlaw-2823	29	20	hidden	hide	VERB
taxlaw-2823	29	21	in	in	ADP
taxlaw-2823	29	22	the	the	DET
taxlaw-2823	29	23	united	united	PROPN
taxlaw-2823	29	24	states	states	PROPN
taxlaw-2823	29	25	;	;	PUNCT
taxlaw-2823	29	26	foreign	foreign	ADJ
taxlaw-2823	29	27	taxpayers	taxpayer	NOUN
taxlaw-2823	29	28	current	current	ADJ
taxlaw-2823	29	29	on	on	ADP
taxlaw-2823	29	30	their	their	PRON
taxlaw-2823	29	31	foreign	foreign	ADJ
taxlaw-2823	29	32	taxes	taxis	NOUN
taxlaw-2823	29	33	,	,	PUNCT
taxlaw-2823	29	34	on	on	ADP
taxlaw-2823	29	35	the	the	DET
taxlaw-2823	29	36	other	other	ADJ
taxlaw-2823	29	37	hand	hand	NOUN
taxlaw-2823	29	38	,	,	PUNCT
taxlaw-2823	29	39	would	would	AUX
taxlaw-2823	29	40	face	face	VERB
taxlaw-2823	29	41	no	no	DET
taxlaw-2823	29	42	such	such	ADJ
taxlaw-2823	29	43	risk	risk	NOUN
taxlaw-2823	29	44	.	.	PUNCT
taxlaw-2823	30	1	as	as	ADP
taxlaw-2823	30	2	a	a	DET
taxlaw-2823	30	3	result	result	NOUN
taxlaw-2823	30	4	,	,	PUNCT
taxlaw-2823	30	5	the	the	DET
taxlaw-2823	30	6	united	united	PROPN
taxlaw-2823	30	7	states	states	PROPN
taxlaw-2823	30	8	could	could	AUX
taxlaw-2823	30	9	help	help	VERB
taxlaw-2823	30	10	other	other	ADJ
taxlaw-2823	30	11	countries	country	NOUN
taxlaw-2823	30	12	—	—	PUNCT
taxlaw-2823	30	13	and	and	CCONJ
taxlaw-2823	30	14	especially	especially	ADV
taxlaw-2823	30	15	developing	develop	VERB
taxlaw-2823	30	16	countries	country	NOUN
taxlaw-2823	30	17	—	—	PUNCT
taxlaw-2823	30	18	at	at	ADP
taxlaw-2823	30	19	1	1	NUM
taxlaw-2823	30	20	this	this	PRON
taxlaw-2823	30	21	is	be	AUX
taxlaw-2823	30	22	not	not	PART
taxlaw-2823	30	23	completely	completely	ADV
taxlaw-2823	30	24	true	true	ADJ
taxlaw-2823	30	25	,	,	PUNCT
taxlaw-2823	30	26	of	of	ADP
taxlaw-2823	30	27	course	course	NOUN
taxlaw-2823	30	28	.	.	PUNCT
taxlaw-2823	31	1	some	some	DET
taxlaw-2823	31	2	privacy	privacy	NOUN
taxlaw-2823	31	3	advocates	advocate	NOUN
taxlaw-2823	31	4	and	and	CCONJ
taxlaw-2823	31	5	libertarian	libertarian	ADJ
taxlaw-2823	31	6	think	think	NOUN
taxlaw-2823	31	7	tanks	tank	NOUN
taxlaw-2823	31	8	argue	argue	VERB
taxlaw-2823	31	9	that	that	SCONJ
taxlaw-2823	31	10	tax	tax	NOUN
taxlaw-2823	31	11	havens	haven	NOUN
taxlaw-2823	31	12	,	,	PUNCT
taxlaw-2823	31	13	among	among	ADP
taxlaw-2823	31	14	other	other	ADJ
taxlaw-2823	31	15	things	thing	NOUN
taxlaw-2823	31	16	,	,	PUNCT
taxlaw-2823	31	17	promote	promote	VERB
taxlaw-2823	31	18	tax	tax	NOUN
taxlaw-2823	31	19	competition	competition	NOUN
taxlaw-2823	31	20	,	,	PUNCT
taxlaw-2823	31	21	thus	thus	ADV
taxlaw-2823	31	22	reducing	reduce	VERB
taxlaw-2823	31	23	the	the	DET
taxlaw-2823	31	24	rates	rate	NOUN
taxlaw-2823	31	25	of	of	ADP
taxlaw-2823	31	26	tax	tax	NOUN
taxlaw-2823	31	27	and	and	CCONJ
taxlaw-2823	31	28	spending	spending	NOUN
taxlaw-2823	31	29	of	of	ADP
taxlaw-2823	31	30	high	high	ADJ
taxlaw-2823	31	31	-	-	PUNCT
taxlaw-2823	31	32	tax	tax	NOUN
taxlaw-2823	31	33	countries	country	NOUN
taxlaw-2823	31	34	.	.	PUNCT
taxlaw-2823	32	1	see	see	VERB
taxlaw-2823	32	2	,	,	PUNCT
taxlaw-2823	32	3	e.g.	e.g.	ADV
taxlaw-2823	32	4	,	,	PUNCT
taxlaw-2823	32	5	david	david	PROPN
taxlaw-2823	32	6	d.	d.	PROPN
taxlaw-2823	32	7	stewart	stewart	PROPN
taxlaw-2823	32	8	,	,	PUNCT
taxlaw-2823	32	9	privacy	privacy	NOUN
taxlaw-2823	32	10	advocates	advocate	NOUN
taxlaw-2823	32	11	praise	praise	VERB
taxlaw-2823	32	12	tax	tax	NOUN
taxlaw-2823	32	13	evasion	evasion	NOUN
taxlaw-2823	32	14	,	,	PUNCT
taxlaw-2823	32	15	125	125	NUM
taxlaw-2823	32	16	tax	tax	NOUN
taxlaw-2823	32	17	notes	note	NOUN
taxlaw-2823	32	18	649	649	NUM
taxlaw-2823	32	19	,	,	PUNCT
taxlaw-2823	32	20	649	649	NUM
taxlaw-2823	32	21	(	(	PUNCT
taxlaw-2823	32	22	2009	2009	NUM
taxlaw-2823	32	23	)	)	PUNCT
taxlaw-2823	32	24	.	.	PUNCT
taxlaw-2823	33	1	2	2	NUM
taxlaw-2823	33	2	robert	robert	PROPN
taxlaw-2823	33	3	goulder	goulder	NOUN
taxlaw-2823	33	4	,	,	PUNCT
taxlaw-2823	33	5	oecd	oecd	PROPN
taxlaw-2823	33	6	releases	release	VERB
taxlaw-2823	33	7	tax	tax	NOUN
taxlaw-2823	33	8	haven	haven	NOUN
taxlaw-2823	33	9	blacklist	blacklist	NOUN
taxlaw-2823	33	10	,	,	PUNCT
taxlaw-2823	33	11	88	88	NUM
taxlaw-2823	33	12	tax	tax	NOUN
taxlaw-2823	33	13	notes	note	NOUN
taxlaw-2823	33	14	32	32	NUM
taxlaw-2823	33	15	,	,	PUNCT
taxlaw-2823	33	16	32	32	NUM
taxlaw-2823	33	17	(	(	PUNCT
taxlaw-2823	33	18	2000	2000	NUM
taxlaw-2823	33	19	)	)	PUNCT
taxlaw-2823	33	20	.	.	PUNCT
taxlaw-2823	34	1	3	3	NUM
taxlaw-2823	35	1	i	i	PRON
taxlaw-2823	35	2	d.	d.	PROPN
taxlaw-2823	35	3	4	4	NUM
taxlaw-2823	35	4	samuel	samuel	PROPN
taxlaw-2823	35	5	d.	d.	PROPN
taxlaw-2823	35	6	brunson	brunson	PROPN
taxlaw-2823	35	7	,	,	PUNCT
taxlaw-2823	35	8	repatriating	repatriate	VERB
taxlaw-2823	35	9	tax	tax	NOUN
taxlaw-2823	35	10	-	-	PUNCT
taxlaw-2823	35	11	exempt	exempt	ADJ
taxlaw-2823	35	12	investments	investment	NOUN
taxlaw-2823	35	13	:	:	PUNCT
taxlaw-2823	35	14	tax	tax	NOUN
taxlaw-2823	35	15	havens	haven	NOUN
taxlaw-2823	35	16	,	,	PUNCT
taxlaw-2823	35	17	blocker	blocker	NOUN
taxlaw-2823	35	18	corporations	corporation	NOUN
taxlaw-2823	35	19	,	,	PUNCT
taxlaw-2823	35	20	and	and	CCONJ
taxlaw-2823	35	21	unrelated	unrelated	ADJ
taxlaw-2823	35	22	debt	debt	NOUN
taxlaw-2823	35	23	-	-	PUNCT
taxlaw-2823	35	24	financed	finance	VERB
taxlaw-2823	35	25	income	income	NOUN
taxlaw-2823	35	26	,	,	PUNCT
taxlaw-2823	35	27	106	106	NUM
taxlaw-2823	35	28	nw	nw	NOUN
taxlaw-2823	35	29	.	.	PUNCT
taxlaw-2823	35	30	u.	u.	PROPN
taxlaw-2823	35	31	l.	l.	PROPN
taxlaw-2823	35	32	rev	rev	PROPN
taxlaw-2823	35	33	.	.	PROPN
taxlaw-2823	35	34	225	225	NUM
taxlaw-2823	35	35	,	,	PUNCT
taxlaw-2823	35	36	237	237	NUM
taxlaw-2823	35	37	(	(	PUNCT
taxlaw-2823	35	38	2012	2012	NUM
taxlaw-2823	35	39	)	)	PUNCT
taxlaw-2823	35	40	.	.	PUNCT
taxlaw-2823	36	1	5	5	NUM
taxlaw-2823	36	2	see	see	VERB
taxlaw-2823	36	3	editorial	editorial	NOUN
taxlaw-2823	36	4	,	,	PUNCT
taxlaw-2823	36	5	"	"	PUNCT
taxlaw-2823	36	6	a	a	PRON
taxlaw-2823	36	7	"	"	PUNCT
taxlaw-2823	36	8	is	be	AUX
taxlaw-2823	36	9	for	for	ADP
taxlaw-2823	36	10	avoidance	avoidance	NOUN
taxlaw-2823	36	11	,	,	PUNCT
taxlaw-2823	36	12	n.y	n.y	PROPN
taxlaw-2823	36	13	.	.	PROPN
taxlaw-2823	36	14	times	times	PROPN
taxlaw-2823	36	15	,	,	PUNCT
taxlaw-2823	36	16	may	may	AUX
taxlaw-2823	36	17	26	26	NUM
taxlaw-2823	36	18	,	,	PUNCT
taxlaw-2823	36	19	2013	2013	NUM
taxlaw-2823	36	20	,	,	PUNCT
taxlaw-2823	36	21	at	at	ADP
taxlaw-2823	36	22	sr10	sr10	PROPN
taxlaw-2823	36	23	(	(	PUNCT
taxlaw-2823	36	24	"	"	PUNCT
taxlaw-2823	36	25	rampant	rampant	ADJ
taxlaw-2823	36	26	corporate	corporate	ADJ
taxlaw-2823	36	27	tax	tax	NOUN
taxlaw-2823	36	28	avoidance	avoidance	NOUN
taxlaw-2823	36	29	may	may	AUX
taxlaw-2823	36	30	not	not	PART
taxlaw-2823	36	31	be	be	AUX
taxlaw-2823	36	32	illegal	illegal	ADJ
taxlaw-2823	36	33	,	,	PUNCT
taxlaw-2823	36	34	but	but	CCONJ
taxlaw-2823	36	35	that	that	PRON
taxlaw-2823	36	36	does	do	AUX
taxlaw-2823	36	37	n't	not	PART
taxlaw-2823	36	38	make	make	VERB
taxlaw-2823	36	39	it	it	PRON
taxlaw-2823	36	40	right	right	ADJ
taxlaw-2823	36	41	or	or	CCONJ
taxlaw-2823	36	42	fair	fair	ADJ
taxlaw-2823	36	43	.	.	PUNCT
taxlaw-2823	36	44	"	"	PUNCT
taxlaw-2823	36	45	)	)	PUNCT
taxlaw-2823	36	46	.	.	PUNCT
taxlaw-2823	37	1	6	6	NUM
taxlaw-2823	37	2	see	see	VERB
taxlaw-2823	37	3	brunson	brunson	PROPN
taxlaw-2823	37	4	,	,	PUNCT
taxlaw-2823	37	5	supra	supra	PROPN
taxlaw-2823	37	6	note	note	PROPN
taxlaw-2823	37	7	4	4	NUM
taxlaw-2823	37	8	,	,	PUNCT
taxlaw-2823	37	9	at	at	ADP
taxlaw-2823	37	10	271	271	NUM
taxlaw-2823	37	11	(	(	PUNCT
taxlaw-2823	37	12	"	"	PUNCT
taxlaw-2823	37	13	however	however	ADV
taxlaw-2823	37	14	,	,	PUNCT
taxlaw-2823	37	15	congress	congress	PROPN
taxlaw-2823	37	16	clearly	clearly	ADV
taxlaw-2823	37	17	never	never	ADV
taxlaw-2823	37	18	intended	intend	VERB
taxlaw-2823	37	19	for	for	ADP
taxlaw-2823	37	20	tax	tax	NOUN
taxlaw-2823	37	21	-	-	PUNCT
taxlaw-2823	37	22	exempt	exempt	ADJ
taxlaw-2823	37	23	entities	entity	NOUN
taxlaw-2823	37	24	to	to	PART
taxlaw-2823	37	25	pay	pay	VERB
taxlaw-2823	37	26	taxes	taxis	NOUN
taxlaw-2823	37	27	on	on	ADP
taxlaw-2823	37	28	their	their	PRON
taxlaw-2823	37	29	investment	investment	NOUN
taxlaw-2823	37	30	income	income	NOUN
taxlaw-2823	37	31	.	.	PUNCT
taxlaw-2823	38	1	moreover	moreover	ADV
taxlaw-2823	38	2	,	,	PUNCT
taxlaw-2823	38	3	the	the	DET
taxlaw-2823	38	4	irs	irs	PROPN
taxlaw-2823	38	5	has	have	AUX
taxlaw-2823	38	6	blessed	bless	VERB
taxlaw-2823	38	7	investment	investment	NOUN
taxlaw-2823	38	8	by	by	ADP
taxlaw-2823	38	9	a	a	DET
taxlaw-2823	38	10	tax	tax	NOUN
taxlaw-2823	38	11	-	-	PUNCT
taxlaw-2823	38	12	exempt	exempt	ADJ
taxlaw-2823	38	13	entity	entity	NOUN
taxlaw-2823	38	14	through	through	ADP
taxlaw-2823	38	15	offshore	offshore	ADJ
taxlaw-2823	38	16	blocker	blocker	NOUN
taxlaw-2823	38	17	corporations	corporation	NOUN
taxlaw-2823	38	18	as	as	ADP
taxlaw-2823	38	19	being	be	AUX
taxlaw-2823	38	20	nonabusive	nonabusive	ADJ
taxlaw-2823	38	21	.	.	PUNCT
taxlaw-2823	38	22	"	"	PUNCT
taxlaw-2823	38	23	)	)	PUNCT
taxlaw-2823	38	24	.	.	PUNCT
taxlaw-2823	39	1	7	7	NUM
taxlaw-2823	39	2	see	see	VERB
taxlaw-2823	39	3	infra	infra	NOUN
taxlaw-2823	39	4	notes	note	VERB
taxlaw-2823	39	5	51–77and	51–77and	NUM
taxlaw-2823	39	6	accompanying	accompany	VERB
taxlaw-2823	39	7	text	text	NOUN
taxlaw-2823	39	8	.	.	PUNCT
taxlaw-2823	40	1	8	8	NUM
taxlaw-2823	40	2	see	see	VERB
taxlaw-2823	40	3	goulder	goulder	NOUN
taxlaw-2823	40	4	,	,	PUNCT
taxlaw-2823	40	5	supra	supra	PROPN
taxlaw-2823	40	6	note	note	NOUN
taxlaw-2823	40	7	2	2	NUM
taxlaw-2823	40	8	,	,	PUNCT
taxlaw-2823	40	9	at	at	ADP
taxlaw-2823	40	10	33–34	33–34	NUM
taxlaw-2823	40	11	(	(	PUNCT
taxlaw-2823	40	12	listing	list	VERB
taxlaw-2823	40	13	the	the	DET
taxlaw-2823	40	14	u.s	u.s	PROPN
taxlaw-2823	40	15	.	.	PROPN
taxlaw-2823	40	16	foreign	foreign	ADJ
taxlaw-2823	40	17	sales	sale	NOUN
taxlaw-2823	40	18	corporation	corporation	NOUN
taxlaw-2823	40	19	regime	regime	NOUN
taxlaw-2823	40	20	as	as	ADP
taxlaw-2823	40	21	a	a	DET
taxlaw-2823	40	22	harmful	harmful	ADJ
taxlaw-2823	40	23	tax	tax	NOUN
taxlaw-2823	40	24	practice	practice	NOUN
taxlaw-2823	40	25	)	)	PUNCT
taxlaw-2823	40	26	.	.	PUNCT
taxlaw-2823	41	1	2014	2014	NUM
taxlaw-2823	41	2	]	]	PUNCT
taxlaw-2823	42	1	the	the	DET
taxlaw-2823	42	2	u.s	u.s	PROPN
taxlaw-2823	42	3	.	.	PROPN
taxlaw-2823	42	4	as	as	ADP
taxlaw-2823	42	5	tax	tax	NOUN
taxlaw-2823	42	6	haven	haven	NOUN
taxlaw-2823	42	7	?	?	PUNCT
taxlaw-2823	42	8	173	173	NUM
taxlaw-2823	42	9	minimal	minimal	ADJ
taxlaw-2823	42	10	expense	expense	NOUN
taxlaw-2823	42	11	to	to	ADP
taxlaw-2823	42	12	itself	itself	PRON
taxlaw-2823	42	13	,	,	PUNCT
taxlaw-2823	42	14	while	while	SCONJ
taxlaw-2823	42	15	acting	act	VERB
taxlaw-2823	42	16	consistently	consistently	ADV
taxlaw-2823	42	17	with	with	ADP
taxlaw-2823	42	18	its	its	PRON
taxlaw-2823	42	19	desire	desire	NOUN
taxlaw-2823	42	20	to	to	PART
taxlaw-2823	42	21	protect	protect	VERB
taxlaw-2823	42	22	its	its	PRON
taxlaw-2823	42	23	own	own	ADJ
taxlaw-2823	42	24	revenue	revenue	NOUN
taxlaw-2823	42	25	from	from	ADP
taxlaw-2823	42	26	countries	country	NOUN
taxlaw-2823	42	27	engaging	engage	VERB
taxlaw-2823	42	28	in	in	ADP
taxlaw-2823	42	29	harmful	harmful	ADJ
taxlaw-2823	42	30	tax	tax	NOUN
taxlaw-2823	42	31	practices	practice	NOUN
taxlaw-2823	42	32	.	.	PUNCT
taxlaw-2823	43	1	this	this	DET
taxlaw-2823	43	2	article	article	NOUN
taxlaw-2823	43	3	proceeds	proceed	VERB
taxlaw-2823	43	4	as	as	SCONJ
taxlaw-2823	43	5	follows	follow	VERB
taxlaw-2823	43	6	.	.	PUNCT
taxlaw-2823	44	1	part	part	NOUN
taxlaw-2823	44	2	ii	ii	PROPN
taxlaw-2823	44	3	discusses	discuss	VERB
taxlaw-2823	44	4	tax	tax	NOUN
taxlaw-2823	44	5	havens	haven	NOUN
taxlaw-2823	44	6	.	.	PUNCT
taxlaw-2823	45	1	it	it	PRON
taxlaw-2823	45	2	looks	look	VERB
taxlaw-2823	45	3	specifically	specifically	ADV
taxlaw-2823	45	4	at	at	ADP
taxlaw-2823	45	5	the	the	DET
taxlaw-2823	45	6	legal	legal	ADJ
taxlaw-2823	45	7	regimes	regime	NOUN
taxlaw-2823	45	8	that	that	PRON
taxlaw-2823	45	9	allow	allow	VERB
taxlaw-2823	45	10	a	a	DET
taxlaw-2823	45	11	country	country	NOUN
taxlaw-2823	45	12	to	to	PART
taxlaw-2823	45	13	act	act	VERB
taxlaw-2823	45	14	as	as	ADP
taxlaw-2823	45	15	a	a	DET
taxlaw-2823	45	16	tax	tax	NOUN
taxlaw-2823	45	17	haven	haven	NOUN
taxlaw-2823	45	18	.	.	PUNCT
taxlaw-2823	46	1	it	it	PRON
taxlaw-2823	46	2	also	also	ADV
taxlaw-2823	46	3	discusses	discuss	VERB
taxlaw-2823	46	4	the	the	DET
taxlaw-2823	46	5	ways	way	NOUN
taxlaw-2823	46	6	in	in	ADP
taxlaw-2823	46	7	which	which	PRON
taxlaw-2823	46	8	tax	tax	NOUN
taxlaw-2823	46	9	havens	haven	NOUN
taxlaw-2823	46	10	impede	impede	VERB
taxlaw-2823	46	11	developing	develop	VERB
taxlaw-2823	46	12	countries	country	NOUN
taxlaw-2823	46	13	from	from	ADP
taxlaw-2823	46	14	establishing	establish	VERB
taxlaw-2823	46	15	the	the	DET
taxlaw-2823	46	16	administrative	administrative	ADJ
taxlaw-2823	46	17	capacity	capacity	NOUN
taxlaw-2823	46	18	to	to	PART
taxlaw-2823	46	19	collect	collect	VERB
taxlaw-2823	46	20	the	the	DET
taxlaw-2823	46	21	revenue	revenue	NOUN
taxlaw-2823	46	22	they	they	PRON
taxlaw-2823	46	23	need	need	VERB
taxlaw-2823	46	24	to	to	PART
taxlaw-2823	46	25	become	become	VERB
taxlaw-2823	46	26	self	self	NOUN
taxlaw-2823	46	27	-	-	PUNCT
taxlaw-2823	46	28	sufficient	sufficient	ADJ
taxlaw-2823	46	29	.	.	PUNCT
taxlaw-2823	47	1	it	it	PRON
taxlaw-2823	47	2	finally	finally	ADV
taxlaw-2823	47	3	describes	describe	VERB
taxlaw-2823	47	4	ways	way	NOUN
taxlaw-2823	47	5	in	in	ADP
taxlaw-2823	47	6	which	which	PRON
taxlaw-2823	47	7	the	the	DET
taxlaw-2823	47	8	united	united	PROPN
taxlaw-2823	47	9	states	states	PROPN
taxlaw-2823	47	10	resembles	resemble	VERB
taxlaw-2823	47	11	a	a	DET
taxlaw-2823	47	12	tax	tax	NOUN
taxlaw-2823	47	13	haven	haven	NOUN
taxlaw-2823	47	14	,	,	PUNCT
taxlaw-2823	47	15	imposing	impose	VERB
taxlaw-2823	47	16	little	little	ADJ
taxlaw-2823	47	17	,	,	PUNCT
taxlaw-2823	47	18	if	if	SCONJ
taxlaw-2823	47	19	any	any	PRON
taxlaw-2823	47	20	,	,	PUNCT
taxlaw-2823	47	21	tax	tax	NOUN
taxlaw-2823	47	22	on	on	ADP
taxlaw-2823	47	23	certain	certain	ADJ
taxlaw-2823	47	24	types	type	NOUN
taxlaw-2823	47	25	of	of	ADP
taxlaw-2823	47	26	u.s.-source	u.s.-source	ADJ
taxlaw-2823	47	27	income	income	NOUN
taxlaw-2823	47	28	earned	earn	VERB
taxlaw-2823	47	29	by	by	ADP
taxlaw-2823	47	30	foreigners	foreigner	NOUN
taxlaw-2823	47	31	,	,	PUNCT
taxlaw-2823	47	32	with	with	ADP
taxlaw-2823	47	33	significant	significant	ADJ
taxlaw-2823	47	34	secrecy	secrecy	NOUN
taxlaw-2823	47	35	,	,	PUNCT
taxlaw-2823	47	36	and	and	CCONJ
taxlaw-2823	47	37	with	with	ADP
taxlaw-2823	47	38	its	its	PRON
taxlaw-2823	47	39	unwillingness	unwillingness	NOUN
taxlaw-2823	47	40	to	to	PART
taxlaw-2823	47	41	enforce	enforce	VERB
taxlaw-2823	47	42	foreign	foreign	ADJ
taxlaw-2823	47	43	tax	tax	NOUN
taxlaw-2823	47	44	judgments	judgment	NOUN
taxlaw-2823	47	45	.	.	PUNCT
taxlaw-2823	48	1	part	part	NOUN
taxlaw-2823	48	2	iii	iii	NUM
taxlaw-2823	48	3	then	then	ADV
taxlaw-2823	48	4	discusses	discuss	VERB
taxlaw-2823	48	5	the	the	DET
taxlaw-2823	48	6	ways	way	NOUN
taxlaw-2823	48	7	in	in	ADP
taxlaw-2823	48	8	which	which	PRON
taxlaw-2823	48	9	victorious	victorious	ADJ
taxlaw-2823	48	10	foreign	foreign	ADJ
taxlaw-2823	48	11	litigants	litigant	NOUN
taxlaw-2823	48	12	can	can	AUX
taxlaw-2823	48	13	enforce	enforce	VERB
taxlaw-2823	48	14	non	non	ADJ
taxlaw-2823	48	15	-	-	ADJ
taxlaw-2823	48	16	revenue	revenue	ADJ
taxlaw-2823	48	17	money	money	NOUN
taxlaw-2823	48	18	judgments	judgment	NOUN
taxlaw-2823	48	19	awarded	award	VERB
taxlaw-2823	48	20	by	by	ADP
taxlaw-2823	48	21	foreign	foreign	ADJ
taxlaw-2823	48	22	courts	court	NOUN
taxlaw-2823	48	23	in	in	ADP
taxlaw-2823	48	24	the	the	DET
taxlaw-2823	48	25	u.s	u.s	PROPN
taxlaw-2823	48	26	.	.	PROPN
taxlaw-2823	48	27	part	part	NOUN
taxlaw-2823	48	28	iv	iv	NUM
taxlaw-2823	48	29	looks	look	VERB
taxlaw-2823	48	30	at	at	ADP
taxlaw-2823	48	31	the	the	DET
taxlaw-2823	48	32	revenue	revenue	NOUN
taxlaw-2823	48	33	rule	rule	NOUN
taxlaw-2823	48	34	,	,	PUNCT
taxlaw-2823	48	35	which	which	PRON
taxlaw-2823	48	36	prevents	prevent	VERB
taxlaw-2823	48	37	u.s	u.s	PROPN
taxlaw-2823	48	38	.	.	PROPN
taxlaw-2823	48	39	courts	court	NOUN
taxlaw-2823	48	40	from	from	ADP
taxlaw-2823	48	41	recognizing	recognize	VERB
taxlaw-2823	48	42	or	or	CCONJ
taxlaw-2823	48	43	enforcing	enforce	VERB
taxlaw-2823	48	44	foreign	foreign	ADJ
taxlaw-2823	48	45	revenue	revenue	NOUN
taxlaw-2823	48	46	judgments	judgment	NOUN
taxlaw-2823	48	47	.	.	PUNCT
taxlaw-2823	49	1	i	i	PRON
taxlaw-2823	49	2	conclude	conclude	VERB
taxlaw-2823	49	3	that	that	SCONJ
taxlaw-2823	49	4	there	there	PRON
taxlaw-2823	49	5	is	be	VERB
taxlaw-2823	49	6	no	no	DET
taxlaw-2823	49	7	compelling	compelling	ADJ
taxlaw-2823	49	8	justification	justification	NOUN
taxlaw-2823	49	9	for	for	ADP
taxlaw-2823	49	10	maintaining	maintain	VERB
taxlaw-2823	49	11	the	the	DET
taxlaw-2823	49	12	revenue	revenue	NOUN
taxlaw-2823	49	13	rule	rule	NOUN
taxlaw-2823	49	14	,	,	PUNCT
taxlaw-2823	49	15	and	and	CCONJ
taxlaw-2823	49	16	that	that	SCONJ
taxlaw-2823	49	17	the	the	DET
taxlaw-2823	49	18	revenue	revenue	NOUN
taxlaw-2823	49	19	rule	rule	NOUN
taxlaw-2823	49	20	should	should	AUX
taxlaw-2823	49	21	be	be	AUX
taxlaw-2823	49	22	revoked	revoke	VERB
taxlaw-2823	49	23	in	in	ADP
taxlaw-2823	49	24	the	the	DET
taxlaw-2823	49	25	interest	interest	NOUN
taxlaw-2823	49	26	of	of	ADP
taxlaw-2823	49	27	international	international	ADJ
taxlaw-2823	49	28	tax	tax	NOUN
taxlaw-2823	49	29	fairness	fairness	NOUN
taxlaw-2823	49	30	.	.	PUNCT
taxlaw-2823	50	1	parts	part	NOUN
taxlaw-2823	50	2	v	v	PROPN
taxlaw-2823	50	3	and	and	CCONJ
taxlaw-2823	50	4	vi	vi	PROPN
taxlaw-2823	50	5	then	then	ADV
taxlaw-2823	50	6	provide	provide	VERB
taxlaw-2823	50	7	a	a	DET
taxlaw-2823	50	8	framework	framework	NOUN
taxlaw-2823	50	9	for	for	ADP
taxlaw-2823	50	10	how	how	SCONJ
taxlaw-2823	50	11	such	such	ADJ
taxlaw-2823	50	12	revocation	revocation	NOUN
taxlaw-2823	50	13	should	should	AUX
taxlaw-2823	50	14	proceed	proceed	VERB
taxlaw-2823	50	15	.	.	PUNCT
taxlaw-2823	51	1	part	part	NOUN
taxlaw-2823	51	2	v	v	NOUN
taxlaw-2823	51	3	goes	go	VERB
taxlaw-2823	51	4	through	through	ADP
taxlaw-2823	51	5	a	a	DET
taxlaw-2823	51	6	number	number	NOUN
taxlaw-2823	51	7	of	of	ADP
taxlaw-2823	51	8	policy	policy	NOUN
taxlaw-2823	51	9	issues	issue	NOUN
taxlaw-2823	51	10	that	that	PRON
taxlaw-2823	51	11	must	must	AUX
taxlaw-2823	51	12	be	be	AUX
taxlaw-2823	51	13	considered	consider	VERB
taxlaw-2823	51	14	in	in	ADP
taxlaw-2823	51	15	the	the	DET
taxlaw-2823	51	16	process	process	NOUN
taxlaw-2823	51	17	of	of	ADP
taxlaw-2823	51	18	eliminating	eliminate	VERB
taxlaw-2823	51	19	the	the	DET
taxlaw-2823	51	20	revenue	revenue	NOUN
taxlaw-2823	51	21	rule	rule	NOUN
taxlaw-2823	51	22	,	,	PUNCT
taxlaw-2823	51	23	including	include	VERB
taxlaw-2823	51	24	why	why	SCONJ
taxlaw-2823	51	25	its	its	PRON
taxlaw-2823	51	26	revocation	revocation	NOUN
taxlaw-2823	51	27	is	be	AUX
taxlaw-2823	51	28	a	a	DET
taxlaw-2823	51	29	better	well	ADJ
taxlaw-2823	51	30	solution	solution	NOUN
taxlaw-2823	51	31	to	to	ADP
taxlaw-2823	51	32	the	the	DET
taxlaw-2823	51	33	problem	problem	NOUN
taxlaw-2823	51	34	of	of	ADP
taxlaw-2823	51	35	the	the	DET
taxlaw-2823	51	36	u.s	u.s	PROPN
taxlaw-2823	51	37	.	.	PROPN
taxlaw-2823	51	38	as	as	ADP
taxlaw-2823	51	39	tax	tax	NOUN
taxlaw-2823	51	40	haven	haven	NOUN
taxlaw-2823	51	41	than	than	ADP
taxlaw-2823	51	42	other	other	ADJ
taxlaw-2823	51	43	solutions	solution	NOUN
taxlaw-2823	51	44	.	.	PUNCT
taxlaw-2823	52	1	finally	finally	ADV
taxlaw-2823	52	2	,	,	PUNCT
taxlaw-2823	52	3	part	part	NOUN
taxlaw-2823	52	4	vi	vi	PROPN
taxlaw-2823	52	5	looks	look	VERB
taxlaw-2823	52	6	at	at	ADP
taxlaw-2823	52	7	the	the	DET
taxlaw-2823	52	8	practical	practical	ADJ
taxlaw-2823	52	9	and	and	CCONJ
taxlaw-2823	52	10	administrative	administrative	ADJ
taxlaw-2823	52	11	aspects	aspect	NOUN
taxlaw-2823	52	12	of	of	ADP
taxlaw-2823	52	13	revoking	revoke	VERB
taxlaw-2823	52	14	the	the	DET
taxlaw-2823	52	15	revenue	revenue	NOUN
taxlaw-2823	52	16	rule	rule	NOUN
taxlaw-2823	52	17	.	.	PUNCT
taxlaw-2823	53	1	ii	ii	PROPN
taxlaw-2823	53	2	.	.	PUNCT
taxlaw-2823	53	3	capital	capital	PROPN
taxlaw-2823	53	4	flight	flight	NOUN
taxlaw-2823	53	5	from	from	ADP
taxlaw-2823	53	6	developing	develop	VERB
taxlaw-2823	53	7	countries	country	NOUN
taxlaw-2823	53	8	every	every	DET
taxlaw-2823	53	9	year	year	NOUN
taxlaw-2823	53	10	,	,	PUNCT
taxlaw-2823	53	11	developing	develop	VERB
taxlaw-2823	53	12	countries	country	NOUN
taxlaw-2823	53	13	lose	lose	VERB
taxlaw-2823	53	14	hundreds	hundred	NOUN
taxlaw-2823	53	15	of	of	ADP
taxlaw-2823	53	16	billions	billion	NOUN
taxlaw-2823	53	17	of	of	ADP
taxlaw-2823	53	18	dollars	dollar	NOUN
taxlaw-2823	53	19	to	to	ADP
taxlaw-2823	53	20	capital	capital	NOUN
taxlaw-2823	53	21	flight	flight	NOUN
taxlaw-2823	53	22	.	.	PUNCT
taxlaw-2823	54	1	in	in	ADP
taxlaw-2823	54	2	2010	2010	NUM
taxlaw-2823	54	3	,	,	PUNCT
taxlaw-2823	54	4	the	the	DET
taxlaw-2823	54	5	center	center	NOUN
taxlaw-2823	54	6	for	for	ADP
taxlaw-2823	54	7	international	international	ADJ
taxlaw-2823	54	8	policy	policy	NOUN
taxlaw-2823	54	9	estimated	estimate	VERB
taxlaw-2823	54	10	that	that	SCONJ
taxlaw-2823	54	11	developing	develop	VERB
taxlaw-2823	54	12	countries	country	NOUN
taxlaw-2823	54	13	lost	lose	VERB
taxlaw-2823	54	14	between	between	ADP
taxlaw-2823	54	15	$	$	SYM
taxlaw-2823	54	16	783.2	783.2	NUM
taxlaw-2823	54	17	billion	billion	NUM
taxlaw-2823	54	18	and	and	CCONJ
taxlaw-2823	54	19	$	$	SYM
taxlaw-2823	54	20	1.138	1.138	NUM
taxlaw-2823	54	21	trillion	trillion	NUM
taxlaw-2823	54	22	in	in	ADP
taxlaw-2823	54	23	illicit	illicit	ADJ
taxlaw-2823	54	24	capital	capital	NOUN
taxlaw-2823	54	25	flight	flight	NOUN
taxlaw-2823	54	26	alone.9	alone.9	NOUN
taxlaw-2823	54	27	to	to	PART
taxlaw-2823	54	28	put	put	VERB
taxlaw-2823	54	29	this	this	DET
taxlaw-2823	54	30	amount	amount	NOUN
taxlaw-2823	54	31	in	in	ADP
taxlaw-2823	54	32	context	context	NOUN
taxlaw-2823	54	33	,	,	PUNCT
taxlaw-2823	54	34	developing	develop	VERB
taxlaw-2823	54	35	countries	country	NOUN
taxlaw-2823	54	36	receive	receive	VERB
taxlaw-2823	54	37	only	only	ADV
taxlaw-2823	54	38	about	about	ADV
taxlaw-2823	54	39	$	$	SYM
taxlaw-2823	54	40	70	70	NUM
taxlaw-2823	54	41	billion	billion	NUM
taxlaw-2823	54	42	in	in	ADP
taxlaw-2823	54	43	official	official	ADJ
taxlaw-2823	54	44	development	development	NOUN
taxlaw-2823	54	45	assistance	assistance	NOUN
taxlaw-2823	54	46	,	,	PUNCT
taxlaw-2823	54	47	and	and	CCONJ
taxlaw-2823	54	48	about	about	ADV
taxlaw-2823	54	49	$	$	SYM
taxlaw-2823	54	50	250	250	NUM
taxlaw-2823	54	51	billion	billion	NUM
taxlaw-2823	54	52	in	in	ADP
taxlaw-2823	54	53	foreign	foreign	ADJ
taxlaw-2823	54	54	direct	direct	ADJ
taxlaw-2823	54	55	investment	investment	NOUN
taxlaw-2823	54	56	,	,	PUNCT
taxlaw-2823	54	57	annually.10	annually.10	ADP
taxlaw-2823	54	58	capital	capital	NOUN
taxlaw-2823	54	59	flight	flight	NOUN
taxlaw-2823	54	60	,	,	PUNCT
taxlaw-2823	54	61	moreover	moreover	ADV
taxlaw-2823	54	62	,	,	PUNCT
taxlaw-2823	54	63	creates	create	VERB
taxlaw-2823	54	64	real	real	ADJ
taxlaw-2823	54	65	problems	problem	NOUN
taxlaw-2823	54	66	for	for	ADP
taxlaw-2823	54	67	developing	develop	VERB
taxlaw-2823	54	68	countries.11	countries.11	NOUN
taxlaw-2823	54	69	for	for	ADP
taxlaw-2823	54	70	purposes	purpose	NOUN
taxlaw-2823	54	71	of	of	ADP
taxlaw-2823	54	72	this	this	DET
taxlaw-2823	54	73	article	article	NOUN
taxlaw-2823	54	74	,	,	PUNCT
taxlaw-2823	54	75	the	the	DET
taxlaw-2823	54	76	most	most	ADV
taxlaw-2823	54	77	salient	salient	ADJ
taxlaw-2823	54	78	effect	effect	NOUN
taxlaw-2823	54	79	of	of	ADP
taxlaw-2823	54	80	capital	capital	NOUN
taxlaw-2823	54	81	flight	flight	NOUN
taxlaw-2823	54	82	is	be	AUX
taxlaw-2823	54	83	its	its	PRON
taxlaw-2823	54	84	ability	ability	NOUN
taxlaw-2823	54	85	to	to	PART
taxlaw-2823	54	86	undermine	undermine	VERB
taxlaw-2823	54	87	a	a	DET
taxlaw-2823	54	88	developing	develop	VERB
taxlaw-2823	54	89	country	country	NOUN
taxlaw-2823	54	90	’s	’s	PART
taxlaw-2823	54	91	tax	tax	NOUN
taxlaw-2823	54	92	system	system	NOUN
taxlaw-2823	54	93	and	and	CCONJ
taxlaw-2823	54	94	public	public	ADJ
taxlaw-2823	54	95	finances.12	finances.12	NOUN
taxlaw-2823	54	96	"	"	PUNCT
taxlaw-2823	54	97	tax	tax	NOUN
taxlaw-2823	54	98	evasion	evasion	NOUN
taxlaw-2823	54	99	undermines	undermine	VERB
taxlaw-2823	54	100	the	the	DET
taxlaw-2823	54	101	funding	funding	NOUN
taxlaw-2823	54	102	of	of	ADP
taxlaw-2823	54	103	the	the	DET
taxlaw-2823	54	104	state	state	NOUN
taxlaw-2823	54	105	and	and	CCONJ
taxlaw-2823	54	106	,	,	PUNCT
taxlaw-2823	54	107	thus	thus	ADV
taxlaw-2823	54	108	,	,	PUNCT
taxlaw-2823	54	109	the	the	DET
taxlaw-2823	54	110	legitimacy	legitimacy	NOUN
taxlaw-2823	54	111	associate	associate	NOUN
taxlaw-2823	54	112	with	with	ADP
taxlaw-2823	54	113	the	the	DET
taxlaw-2823	54	114	state	state	NOUN
taxlaw-2823	54	115	through	through	ADP
taxlaw-2823	54	116	the	the	DET
taxlaw-2823	54	117	delivery	delivery	NOUN
taxlaw-2823	54	118	of	of	ADP
taxlaw-2823	54	119	public	public	ADJ
taxlaw-2823	54	120	services[.]"13	services[.]"13	NOUN
taxlaw-2823	54	121	developing	develop	VERB
taxlaw-2823	54	122	countries	country	NOUN
taxlaw-2823	54	123	rely	rely	VERB
taxlaw-2823	54	124	on	on	ADP
taxlaw-2823	54	125	capital	capital	NOUN
taxlaw-2823	54	126	taxes	taxis	NOUN
taxlaw-2823	54	127	for	for	ADP
taxlaw-2823	54	128	a	a	DET
taxlaw-2823	54	129	large	large	ADJ
taxlaw-2823	54	130	percentage	percentage	NOUN
taxlaw-2823	54	131	9	9	NUM
taxlaw-2823	54	132	dev	dev	PROPN
taxlaw-2823	54	133	kar	kar	PROPN
taxlaw-2823	54	134	&	&	CCONJ
taxlaw-2823	54	135	sarah	sarah	PROPN
taxlaw-2823	54	136	freitas	freitas	PROPN
taxlaw-2823	54	137	,	,	PUNCT
taxlaw-2823	54	138	global	global	ADJ
taxlaw-2823	54	139	financial	financial	ADJ
taxlaw-2823	54	140	integrity	integrity	NOUN
taxlaw-2823	54	141	,	,	PUNCT
taxlaw-2823	54	142	illicit	illicit	ADJ
taxlaw-2823	54	143	financial	financial	ADJ
taxlaw-2823	54	144	flows	flow	NOUN
taxlaw-2823	54	145	from	from	ADP
taxlaw-2823	54	146	developing	develop	VERB
taxlaw-2823	54	147	countries	country	NOUN
taxlaw-2823	54	148	:	:	PUNCT
taxlaw-2823	54	149	2001–2010	2001–2010	NUM
taxlaw-2823	54	150	,	,	PUNCT
taxlaw-2823	54	151	at	at	ADP
taxlaw-2823	54	152	6	6	NUM
taxlaw-2823	54	153	,	,	PUNCT
taxlaw-2823	54	154	available	available	ADJ
taxlaw-2823	54	155	at	at	ADP
taxlaw-2823	54	156	http://iff.gfintegrity.org/documents/dec2012update/illicit_financial_flows_from_developing_countries_20	http://iff.gfintegrity.org/documents/dec2012update/illicit_financial_flows_from_developing_countries_20	PROPN
taxlaw-2823	54	157	01-2010-highres.pdf	01-2010-highres.pdf	NOUN
taxlaw-2823	54	158	.	.	PUNCT
taxlaw-2823	55	1	10	10	NUM
taxlaw-2823	55	2	peter	peter	PROPN
taxlaw-2823	55	3	reuter	reuter	PROPN
taxlaw-2823	55	4	,	,	PUNCT
taxlaw-2823	55	5	policy	policy	NOUN
taxlaw-2823	55	6	and	and	CCONJ
taxlaw-2823	55	7	research	research	NOUN
taxlaw-2823	55	8	implications	implication	NOUN
taxlaw-2823	55	9	of	of	ADP
taxlaw-2823	55	10	illicit	illicit	ADJ
taxlaw-2823	55	11	flows	flow	NOUN
taxlaw-2823	55	12	,	,	PUNCT
taxlaw-2823	55	13	in	in	ADP
taxlaw-2823	55	14	draining	drain	VERB
taxlaw-2823	55	15	development	development	NOUN
taxlaw-2823	55	16	?	?	PUNCT
taxlaw-2823	56	1	controlling	control	VERB
taxlaw-2823	56	2	flows	flow	NOUN
taxlaw-2823	56	3	of	of	ADP
taxlaw-2823	56	4	illicit	illicit	ADJ
taxlaw-2823	56	5	funds	fund	NOUN
taxlaw-2823	56	6	from	from	ADP
taxlaw-2823	56	7	developing	develop	VERB
taxlaw-2823	56	8	countries	country	NOUN
taxlaw-2823	56	9	483	483	NUM
taxlaw-2823	56	10	,	,	PUNCT
taxlaw-2823	56	11	484	484	NUM
taxlaw-2823	56	12	(	(	PUNCT
taxlaw-2823	56	13	peter	peter	PROPN
taxlaw-2823	56	14	reuter	reuter	PROPN
taxlaw-2823	56	15	ed	ed	PROPN
taxlaw-2823	56	16	.	.	PROPN
taxlaw-2823	56	17	2012	2012	NUM
taxlaw-2823	56	18	)	)	PUNCT
taxlaw-2823	56	19	.	.	PUNCT
taxlaw-2823	57	1	11	11	NUM
taxlaw-2823	57	2	among	among	ADP
taxlaw-2823	57	3	other	other	ADJ
taxlaw-2823	57	4	things	thing	NOUN
taxlaw-2823	57	5	,	,	PUNCT
taxlaw-2823	57	6	it	it	PRON
taxlaw-2823	57	7	removes	remove	VERB
taxlaw-2823	57	8	from	from	ADP
taxlaw-2823	57	9	developing	develop	VERB
taxlaw-2823	57	10	countries	country	NOUN
taxlaw-2823	57	11	assets	asset	NOUN
taxlaw-2823	57	12	that	that	PRON
taxlaw-2823	57	13	could	could	AUX
taxlaw-2823	57	14	be	be	AUX
taxlaw-2823	57	15	invested	invest	VERB
taxlaw-2823	57	16	,	,	PUNCT
taxlaw-2823	57	17	it	it	PRON
taxlaw-2823	57	18	can	can	AUX
taxlaw-2823	57	19	encourage	encourage	VERB
taxlaw-2823	57	20	rent	rent	NOUN
taxlaw-2823	57	21	-	-	PUNCT
taxlaw-2823	57	22	seeking	seeking	NOUN
taxlaw-2823	57	23	,	,	PUNCT
taxlaw-2823	57	24	and	and	CCONJ
taxlaw-2823	57	25	can	can	AUX
taxlaw-2823	57	26	negatively	negatively	ADV
taxlaw-2823	57	27	affect	affect	VERB
taxlaw-2823	57	28	a	a	DET
taxlaw-2823	57	29	country	country	NOUN
taxlaw-2823	57	30	’s	’s	PART
taxlaw-2823	57	31	balance	balance	NOUN
taxlaw-2823	57	32	of	of	ADP
taxlaw-2823	57	33	payments	payment	NOUN
taxlaw-2823	57	34	.	.	PUNCT
taxlaw-2823	58	1	a.	a.	PROPN
taxlaw-2823	58	2	albakin	albakin	PROPN
taxlaw-2823	58	3	&	&	CCONJ
taxlaw-2823	58	4	j.	j.	PROPN
taxlaw-2823	58	5	whalley	whalley	PROPN
taxlaw-2823	58	6	,	,	PUNCT
taxlaw-2823	58	7	the	the	DET
taxlaw-2823	58	8	problem	problem	NOUN
taxlaw-2823	58	9	of	of	ADP
taxlaw-2823	58	10	capital	capital	NOUN
taxlaw-2823	58	11	flight	flight	NOUN
taxlaw-2823	58	12	from	from	ADP
taxlaw-2823	58	13	russia	russia	PROPN
taxlaw-2823	58	14	,	,	PUNCT
taxlaw-2823	58	15	22	22	NUM
taxlaw-2823	58	16	world	world	PROPN
taxlaw-2823	58	17	econ	econ	X
taxlaw-2823	58	18	.	.	PUNCT
taxlaw-2823	59	1	421	421	NUM
taxlaw-2823	59	2	,	,	PUNCT
taxlaw-2823	59	3	433–34	433–34	X
taxlaw-2823	59	4	(	(	PUNCT
taxlaw-2823	59	5	1999	1999	NUM
taxlaw-2823	59	6	)	)	PUNCT
taxlaw-2823	59	7	.	.	PUNCT
taxlaw-2823	60	1	at	at	ADP
taxlaw-2823	60	2	the	the	DET
taxlaw-2823	60	3	extremes	extreme	NOUN
taxlaw-2823	60	4	,	,	PUNCT
taxlaw-2823	60	5	capital	capital	NOUN
taxlaw-2823	60	6	flight	flight	NOUN
taxlaw-2823	60	7	can	can	AUX
taxlaw-2823	60	8	even	even	ADV
taxlaw-2823	60	9	destabilize	destabilize	VERB
taxlaw-2823	60	10	an	an	DET
taxlaw-2823	60	11	economy	economy	NOUN
taxlaw-2823	60	12	or	or	CCONJ
taxlaw-2823	60	13	trigger	trigger	VERB
taxlaw-2823	60	14	international	international	ADJ
taxlaw-2823	60	15	chain	chain	NOUN
taxlaw-2823	60	16	reactions	reaction	NOUN
taxlaw-2823	60	17	.	.	PUNCT
taxlaw-2823	61	1	i	i	PRON
taxlaw-2823	61	2	d.	d.	PROPN
taxlaw-2823	61	3	at	at	ADP
taxlaw-2823	61	4	421	421	NUM
taxlaw-2823	61	5	.	.	PROPN
taxlaw-2823	61	6	12	12	NUM
taxlaw-2823	61	7	gov’t	gov’t	NUM
taxlaw-2823	61	8	comm’n	comm’n	NOUN
taxlaw-2823	61	9	on	on	ADP
taxlaw-2823	61	10	capital	capital	NOUN
taxlaw-2823	61	11	flight	flight	NOUN
taxlaw-2823	61	12	from	from	ADP
taxlaw-2823	61	13	poor	poor	ADJ
taxlaw-2823	61	14	countries	country	NOUN
taxlaw-2823	61	15	,	,	PUNCT
taxlaw-2823	61	16	tax	tax	NOUN
taxlaw-2823	61	17	havens	haven	NOUN
taxlaw-2823	61	18	and	and	CCONJ
taxlaw-2823	61	19	development	development	NOUN
taxlaw-2823	61	20	10	10	NUM
taxlaw-2823	61	21	(	(	PUNCT
taxlaw-2823	61	22	2009	2009	NUM
taxlaw-2823	61	23	)	)	PUNCT
taxlaw-2823	61	24	.	.	PUNCT
taxlaw-2823	62	1	13	13	NUM
taxlaw-2823	62	2	max	max	PROPN
taxlaw-2823	62	3	everest	everest	PROPN
taxlaw-2823	62	4	-	-	PUNCT
taxlaw-2823	62	5	phillips	phillips	PROPN
taxlaw-2823	62	6	,	,	PUNCT
taxlaw-2823	62	7	the	the	DET
taxlaw-2823	62	8	political	political	ADJ
taxlaw-2823	62	9	economy	economy	NOUN
taxlaw-2823	62	10	of	of	ADP
taxlaw-2823	62	11	controlling	control	VERB
taxlaw-2823	62	12	tax	tax	NOUN
taxlaw-2823	62	13	evasion	evasion	NOUN
taxlaw-2823	62	14	and	and	CCONJ
taxlaw-2823	62	15	illicit	illicit	ADJ
taxlaw-2823	62	16	flows	flow	NOUN
taxlaw-2823	62	17	,	,	PUNCT
taxlaw-2823	62	18	in	in	ADP
taxlaw-2823	62	19	draining	drain	VERB
taxlaw-2823	62	20	development	development	NOUN
taxlaw-2823	62	21	?	?	PUNCT
taxlaw-2823	63	1	controlling	control	VERB
taxlaw-2823	63	2	flows	flow	NOUN
taxlaw-2823	63	3	of	of	ADP
taxlaw-2823	63	4	illicit	illicit	ADJ
taxlaw-2823	63	5	funds	fund	NOUN
taxlaw-2823	63	6	from	from	ADP
taxlaw-2823	63	7	developing	develop	VERB
taxlaw-2823	63	8	countries	country	NOUN
taxlaw-2823	63	9	69	69	NUM
taxlaw-2823	63	10	,	,	PUNCT
taxlaw-2823	63	11	71	71	NUM
taxlaw-2823	63	12	(	(	PUNCT
taxlaw-2823	63	13	peter	peter	PROPN
taxlaw-2823	63	14	reuter	reuter	PROPN
taxlaw-2823	63	15	ed	ed	PROPN
taxlaw-2823	63	16	.	.	PROPN
taxlaw-2823	63	17	2012	2012	NUM
taxlaw-2823	63	18	)	)	PUNCT
taxlaw-2823	63	19	.	.	PUNCT
taxlaw-2823	64	1	174	174	NUM
taxlaw-2823	64	2	columbia	columbia	PROPN
taxlaw-2823	64	3	journal	journal	PROPN
taxlaw-2823	64	4	of	of	ADP
taxlaw-2823	64	5	tax	tax	NOUN
taxlaw-2823	64	6	law	law	NOUN
taxlaw-2823	65	1	[	[	X
taxlaw-2823	65	2	vol.5:170	vol.5:170	X
taxlaw-2823	65	3	of	of	ADP
taxlaw-2823	65	4	their	their	PRON
taxlaw-2823	65	5	tax	tax	NOUN
taxlaw-2823	65	6	receipts	receipt	NOUN
taxlaw-2823	65	7	;	;	PUNCT
taxlaw-2823	65	8	as	as	SCONJ
taxlaw-2823	65	9	capital	capital	NOUN
taxlaw-2823	65	10	disappears	disappear	VERB
taxlaw-2823	65	11	from	from	ADP
taxlaw-2823	65	12	the	the	DET
taxlaw-2823	65	13	country	country	NOUN
taxlaw-2823	65	14	,	,	PUNCT
taxlaw-2823	65	15	either	either	CCONJ
taxlaw-2823	65	16	the	the	DET
taxlaw-2823	65	17	government	government	NOUN
taxlaw-2823	65	18	’s	’s	PART
taxlaw-2823	65	19	revenue	revenue	NOUN
taxlaw-2823	65	20	decreases	decrease	NOUN
taxlaw-2823	65	21	or	or	CCONJ
taxlaw-2823	65	22	it	it	PRON
taxlaw-2823	65	23	must	must	AUX
taxlaw-2823	65	24	impose	impose	VERB
taxlaw-2823	65	25	higher	high	ADJ
taxlaw-2823	65	26	taxes	taxis	NOUN
taxlaw-2823	65	27	on	on	ADP
taxlaw-2823	65	28	a	a	DET
taxlaw-2823	65	29	narrower	narrow	ADJ
taxlaw-2823	65	30	tax	tax	NOUN
taxlaw-2823	65	31	base.14	base.14	PROPN
taxlaw-2823	65	32	for	for	ADP
taxlaw-2823	65	33	developing	develop	VERB
taxlaw-2823	65	34	economies	economy	NOUN
taxlaw-2823	65	35	to	to	PART
taxlaw-2823	65	36	grow	grow	VERB
taxlaw-2823	65	37	,	,	PUNCT
taxlaw-2823	65	38	they	they	PRON
taxlaw-2823	65	39	must	must	AUX
taxlaw-2823	65	40	pursue	pursue	VERB
taxlaw-2823	65	41	a	a	DET
taxlaw-2823	65	42	policy	policy	NOUN
taxlaw-2823	65	43	of	of	ADP
taxlaw-2823	65	44	"	"	PUNCT
taxlaw-2823	65	45	strong	strong	ADJ
taxlaw-2823	65	46	public	public	ADJ
taxlaw-2823	65	47	investment	investment	NOUN
taxlaw-2823	65	48	,	,	PUNCT
taxlaw-2823	65	49	"	"	PUNCT
taxlaw-2823	65	50	which	which	PRON
taxlaw-2823	65	51	will	will	AUX
taxlaw-2823	65	52	allow	allow	VERB
taxlaw-2823	65	53	them	they	PRON
taxlaw-2823	65	54	to	to	PART
taxlaw-2823	65	55	develop	develop	VERB
taxlaw-2823	65	56	the	the	DET
taxlaw-2823	65	57	necessary	necessary	ADJ
taxlaw-2823	65	58	infrastructure	infrastructure	NOUN
taxlaw-2823	65	59	and	and	CCONJ
taxlaw-2823	65	60	skills	skill	NOUN
taxlaw-2823	65	61	to	to	PART
taxlaw-2823	65	62	support	support	VERB
taxlaw-2823	65	63	future	future	ADJ
taxlaw-2823	65	64	growth.15	growth.15	NOUN
taxlaw-2823	65	65	this	this	DET
taxlaw-2823	65	66	public	public	ADJ
taxlaw-2823	65	67	investment	investment	NOUN
taxlaw-2823	65	68	requires	require	VERB
taxlaw-2823	65	69	money	money	NOUN
taxlaw-2823	65	70	.	.	PUNCT
taxlaw-2823	66	1	developing	develop	VERB
taxlaw-2823	66	2	countries	country	NOUN
taxlaw-2823	66	3	have	have	VERB
taxlaw-2823	66	4	a	a	DET
taxlaw-2823	66	5	number	number	NOUN
taxlaw-2823	66	6	of	of	ADP
taxlaw-2823	66	7	ways	way	NOUN
taxlaw-2823	66	8	that	that	PRON
taxlaw-2823	66	9	they	they	PRON
taxlaw-2823	66	10	can	can	AUX
taxlaw-2823	66	11	obtain	obtain	VERB
taxlaw-2823	66	12	revenue	revenue	NOUN
taxlaw-2823	66	13	,	,	PUNCT
taxlaw-2823	66	14	including	include	VERB
taxlaw-2823	66	15	selling	sell	VERB
taxlaw-2823	66	16	natural	natural	ADJ
taxlaw-2823	66	17	resources,16	resources,16	ADJ
taxlaw-2823	66	18	obtaining	obtain	VERB
taxlaw-2823	66	19	foreign	foreign	ADJ
taxlaw-2823	66	20	aid,17	aid,17	NOUN
taxlaw-2823	66	21	and	and	CCONJ
taxlaw-2823	66	22	taxing	tax	VERB
taxlaw-2823	66	23	their	their	PRON
taxlaw-2823	66	24	citizens	citizen	NOUN
taxlaw-2823	66	25	and	and	CCONJ
taxlaw-2823	66	26	residents.18	residents.18	NOUN
taxlaw-2823	66	27	though	though	SCONJ
taxlaw-2823	66	28	developing	develop	VERB
taxlaw-2823	66	29	countries	country	NOUN
taxlaw-2823	66	30	can	can	AUX
taxlaw-2823	66	31	fund	fund	VERB
taxlaw-2823	66	32	infrastructure	infrastructure	NOUN
taxlaw-2823	66	33	and	and	CCONJ
taxlaw-2823	66	34	other	other	ADJ
taxlaw-2823	66	35	programs	program	NOUN
taxlaw-2823	66	36	using	use	VERB
taxlaw-2823	66	37	money	money	NOUN
taxlaw-2823	66	38	from	from	ADP
taxlaw-2823	66	39	any	any	PRON
taxlaw-2823	66	40	of	of	ADP
taxlaw-2823	66	41	these	these	DET
taxlaw-2823	66	42	sources	source	NOUN
taxlaw-2823	66	43	,	,	PUNCT
taxlaw-2823	66	44	arguable	arguable	ADJ
taxlaw-2823	66	45	,	,	PUNCT
taxlaw-2823	66	46	to	to	PART
taxlaw-2823	66	47	fully	fully	ADV
taxlaw-2823	66	48	develop	develop	VERB
taxlaw-2823	66	49	,	,	PUNCT
taxlaw-2823	66	50	a	a	DET
taxlaw-2823	66	51	country	country	NOUN
taxlaw-2823	66	52	needs	need	VERB
taxlaw-2823	66	53	tax	tax	NOUN
taxlaw-2823	66	54	revenue	revenue	NOUN
taxlaw-2823	66	55	.	.	PUNCT
taxlaw-2823	67	1	a	a	DET
taxlaw-2823	67	2	country	country	NOUN
taxlaw-2823	67	3	that	that	PRON
taxlaw-2823	67	4	can	can	AUX
taxlaw-2823	67	5	not	not	PART
taxlaw-2823	67	6	effectively	effectively	ADV
taxlaw-2823	67	7	collect	collect	VERB
taxlaw-2823	67	8	taxes	taxis	NOUN
taxlaw-2823	67	9	faces	face	VERB
taxlaw-2823	67	10	significant	significant	ADJ
taxlaw-2823	67	11	limitations	limitation	NOUN
taxlaw-2823	67	12	on	on	ADP
taxlaw-2823	67	13	"	"	PUNCT
taxlaw-2823	67	14	the	the	DET
taxlaw-2823	67	15	extent	extent	NOUN
taxlaw-2823	67	16	to	to	PART
taxlaw-2823	67	17	which	which	PRON
taxlaw-2823	67	18	[	[	X
taxlaw-2823	67	19	it	it	PRON
taxlaw-2823	67	20	]	]	PUNCT
taxlaw-2823	67	21	can	can	AUX
taxlaw-2823	67	22	provide	provide	VERB
taxlaw-2823	67	23	security	security	NOUN
taxlaw-2823	67	24	,	,	PUNCT
taxlaw-2823	67	25	meet	meet	VERB
taxlaw-2823	67	26	basic	basic	ADJ
taxlaw-2823	67	27	needs	need	NOUN
taxlaw-2823	67	28	or	or	CCONJ
taxlaw-2823	67	29	foster	foster	ADJ
taxlaw-2823	67	30	economic	economic	ADJ
taxlaw-2823	67	31	development	development	NOUN
taxlaw-2823	67	32	.	.	PUNCT
taxlaw-2823	68	1	"19	"19	PUNCT
taxlaw-2823	68	2	with	with	ADP
taxlaw-2823	68	3	widespread	widespread	ADJ
taxlaw-2823	68	4	poverty	poverty	NOUN
taxlaw-2823	68	5	,	,	PUNCT
taxlaw-2823	68	6	developing	develop	VERB
taxlaw-2823	68	7	countries	country	NOUN
taxlaw-2823	68	8	need	need	VERB
taxlaw-2823	68	9	social	social	ADJ
taxlaw-2823	68	10	insurance	insurance	NOUN
taxlaw-2823	68	11	programs	program	NOUN
taxlaw-2823	68	12	more	more	ADV
taxlaw-2823	68	13	than	than	ADP
taxlaw-2823	68	14	developed	develop	VERB
taxlaw-2823	68	15	countries.20	countries.20	NOUN
taxlaw-2823	68	16	they	they	PRON
taxlaw-2823	68	17	need	need	VERB
taxlaw-2823	68	18	to	to	PART
taxlaw-2823	68	19	invest	invest	VERB
taxlaw-2823	68	20	in	in	ADP
taxlaw-2823	68	21	education	education	NOUN
taxlaw-2823	68	22	,	,	PUNCT
taxlaw-2823	68	23	which	which	PRON
taxlaw-2823	68	24	many	many	ADJ
taxlaw-2823	68	25	believe	believe	VERB
taxlaw-2823	68	26	key	key	ADJ
taxlaw-2823	68	27	to	to	ADP
taxlaw-2823	68	28	development.21	development.21	ADJ
taxlaw-2823	68	29	and	and	CCONJ
taxlaw-2823	68	30	some	some	DET
taxlaw-2823	68	31	developing	develop	VERB
taxlaw-2823	68	32	countries	country	NOUN
taxlaw-2823	68	33	need	need	VERB
taxlaw-2823	68	34	tax	tax	NOUN
taxlaw-2823	68	35	revenue	revenue	NOUN
taxlaw-2823	68	36	to	to	PART
taxlaw-2823	68	37	ensure	ensure	VERB
taxlaw-2823	68	38	the	the	DET
taxlaw-2823	68	39	survival	survival	NOUN
taxlaw-2823	68	40	of	of	ADP
taxlaw-2823	68	41	government.22	government.22	NOUN
taxlaw-2823	68	42	and	and	CCONJ
taxlaw-2823	68	43	developing	develop	VERB
taxlaw-2823	68	44	countries	country	NOUN
taxlaw-2823	68	45	’	'	PUNCT
taxlaw-2823	68	46	need	need	NOUN
taxlaw-2823	68	47	for	for	SCONJ
taxlaw-2823	68	48	an	an	DET
taxlaw-2823	68	49	effective	effective	ADJ
taxlaw-2823	68	50	tax	tax	NOUN
taxlaw-2823	68	51	regime	regime	NOUN
taxlaw-2823	68	52	may	may	AUX
taxlaw-2823	68	53	go	go	VERB
taxlaw-2823	68	54	beyond	beyond	ADP
taxlaw-2823	68	55	merely	merely	ADV
taxlaw-2823	68	56	funding	fund	VERB
taxlaw-2823	68	57	essential	essential	ADJ
taxlaw-2823	68	58	infrastructure	infrastructure	NOUN
taxlaw-2823	68	59	:	:	PUNCT
taxlaw-2823	68	60	arguably	arguably	ADV
taxlaw-2823	68	61	,	,	PUNCT
taxlaw-2823	68	62	"	"	PUNCT
taxlaw-2823	68	63	bargaining	bargain	VERB
taxlaw-2823	68	64	over	over	ADP
taxlaw-2823	68	65	tax	tax	NOUN
taxlaw-2823	68	66	is	be	AUX
taxlaw-2823	68	67	the	the	DET
taxlaw-2823	68	68	basis	basis	NOUN
taxlaw-2823	68	69	of	of	ADP
taxlaw-2823	68	70	the	the	DET
taxlaw-2823	68	71	social	social	ADJ
taxlaw-2823	68	72	contract	contract	NOUN
taxlaw-2823	68	73	between	between	ADP
taxlaw-2823	68	74	the	the	DET
taxlaw-2823	68	75	state	state	NOUN
taxlaw-2823	68	76	and	and	CCONJ
taxlaw-2823	68	77	its	its	PRON
taxlaw-2823	68	78	citizens	citizen	NOUN
taxlaw-2823	68	79	and	and	CCONJ
taxlaw-2823	68	80	a	a	DET
taxlaw-2823	68	81	key	key	ADJ
taxlaw-2823	68	82	building	building	NOUN
taxlaw-2823	68	83	block	block	NOUN
taxlaw-2823	68	84	in	in	ADP
taxlaw-2823	68	85	the	the	DET
taxlaw-2823	68	86	development	development	NOUN
taxlaw-2823	68	87	of	of	ADP
taxlaw-2823	68	88	democracy	democracy	NOUN
taxlaw-2823	68	89	.	.	PUNCT
taxlaw-2823	69	1	"23	"23	VERB
taxlaw-2823	69	2	a.	a.	NOUN
taxlaw-2823	69	3	tax	tax	NOUN
taxlaw-2823	69	4	havens	haven	NOUN
taxlaw-2823	69	5	half	half	NOUN
taxlaw-2823	69	6	of	of	ADP
taxlaw-2823	69	7	world	world	NOUN
taxlaw-2823	69	8	trade	trade	NOUN
taxlaw-2823	69	9	passes	pass	VERB
taxlaw-2823	69	10	through	through	ADP
taxlaw-2823	69	11	tax	tax	NOUN
taxlaw-2823	69	12	havens	haven	NOUN
taxlaw-2823	69	13	,	,	PUNCT
taxlaw-2823	69	14	including	include	VERB
taxlaw-2823	69	15	half	half	NOUN
taxlaw-2823	69	16	of	of	ADP
taxlaw-2823	69	17	bank	bank	NOUN
taxlaw-2823	69	18	assets	asset	NOUN
taxlaw-2823	69	19	and	and	CCONJ
taxlaw-2823	69	20	one	one	NUM
taxlaw-2823	69	21	-	-	PUNCT
taxlaw-2823	69	22	third	third	NOUN
taxlaw-2823	69	23	of	of	ADP
taxlaw-2823	69	24	foreign	foreign	ADJ
taxlaw-2823	69	25	direct	direct	ADJ
taxlaw-2823	69	26	investment.24	investment.24	NOUN
taxlaw-2823	69	27	in	in	ADP
taxlaw-2823	69	28	the	the	DET
taxlaw-2823	69	29	mid-2000s	mid-2000s	PROPN
taxlaw-2823	69	30	,	,	PUNCT
taxlaw-2823	69	31	an	an	DET
taxlaw-2823	69	32	estimated	estimate	VERB
taxlaw-2823	69	33	$	$	SYM
taxlaw-2823	69	34	11	11	NUM
taxlaw-2823	69	35	trillion	trillion	NUM
taxlaw-2823	69	36	(	(	PUNCT
taxlaw-2823	69	37	or	or	CCONJ
taxlaw-2823	69	38	one	one	NUM
taxlaw-2823	69	39	-	-	PUNCT
taxlaw-2823	69	40	third	third	NOUN
taxlaw-2823	69	41	of	of	ADP
taxlaw-2823	69	42	the	the	DET
taxlaw-2823	69	43	world	world	NOUN
taxlaw-2823	69	44	’s	’s	PART
taxlaw-2823	69	45	gdp	gdp	NOUN
taxlaw-2823	69	46	)	)	PUNCT
taxlaw-2823	69	47	in	in	ADP
taxlaw-2823	69	48	assets	asset	NOUN
taxlaw-2823	69	49	were	be	AUX
taxlaw-2823	69	50	held	hold	VERB
taxlaw-2823	69	51	in	in	ADP
taxlaw-2823	69	52	tax	tax	NOUN
taxlaw-2823	69	53	haven	haven	NOUN
taxlaw-2823	69	54	jurisdictions	jurisdiction	NOUN
taxlaw-2823	69	55	.	.	PUNCT
taxlaw-2823	70	1	25	25	NUM
taxlaw-2823	70	2	approximately	approximately	ADV
taxlaw-2823	70	3	a	a	DET
taxlaw-2823	70	4	"	"	PUNCT
taxlaw-2823	70	5	quarter	quarter	NOUN
taxlaw-2823	70	6	of	of	ADP
taxlaw-2823	70	7	global	global	ADJ
taxlaw-2823	70	8	wealth	wealth	NOUN
taxlaw-2823	70	9	is	be	AUX
taxlaw-2823	70	10	stashed	stash	VERB
taxlaw-2823	70	11	in	in	ADP
taxlaw-2823	70	12	havens	haven	NOUN
taxlaw-2823	70	13	.	.	PUNCT
taxlaw-2823	71	1	"26	"26	PROPN
taxlaw-2823	72	1	although	although	SCONJ
taxlaw-2823	72	2	the	the	DET
taxlaw-2823	72	3	secrecy	secrecy	NOUN
taxlaw-2823	72	4	inherent	inherent	ADJ
taxlaw-2823	72	5	in	in	ADP
taxlaw-2823	72	6	tax	tax	NOUN
taxlaw-2823	72	7	haven	haven	NOUN
taxlaw-2823	72	8	makes	make	VERB
taxlaw-2823	72	9	it	it	PRON
taxlaw-2823	72	10	difficult	difficult	ADJ
taxlaw-2823	72	11	to	to	PART
taxlaw-2823	72	12	know	know	VERB
taxlaw-2823	72	13	for	for	ADP
taxlaw-2823	72	14	certain	certain	ADJ
taxlaw-2823	72	15	,	,	PUNCT
taxlaw-2823	72	16	these	these	DET
taxlaw-2823	72	17	assets	asset	NOUN
taxlaw-2823	72	18	likely	likely	ADV
taxlaw-2823	72	19	include	include	VERB
taxlaw-2823	72	20	a	a	DET
taxlaw-2823	72	21	significant	significant	ADJ
taxlaw-2823	72	22	portion	portion	NOUN
taxlaw-2823	72	23	of	of	ADP
taxlaw-2823	72	24	the	the	DET
taxlaw-2823	72	25	capital	capital	NOUN
taxlaw-2823	72	26	flight	flight	NOUN
taxlaw-2823	72	27	from	from	ADP
taxlaw-2823	72	28	developing	develop	VERB
taxlaw-2823	72	29	countries	country	NOUN
taxlaw-2823	72	30	.	.	PUNCT
taxlaw-2823	73	1	14	14	NUM
taxlaw-2823	73	2	gov’t	gov’t	NUM
taxlaw-2823	73	3	comm’n	comm’n	NOUN
taxlaw-2823	73	4	on	on	ADP
taxlaw-2823	73	5	capital	capital	NOUN
taxlaw-2823	73	6	flight	flight	NOUN
taxlaw-2823	73	7	from	from	ADP
taxlaw-2823	73	8	poor	poor	ADJ
taxlaw-2823	73	9	countries	country	NOUN
taxlaw-2823	73	10	,	,	PUNCT
taxlaw-2823	73	11	supra	supra	PROPN
taxlaw-2823	73	12	note	note	NOUN
taxlaw-2823	73	13	12	12	NUM
taxlaw-2823	73	14	,	,	PUNCT
taxlaw-2823	73	15	at	at	ADP
taxlaw-2823	73	16	10	10	NUM
taxlaw-2823	73	17	.	.	PUNCT
taxlaw-2823	74	1	perhaps	perhaps	ADV
taxlaw-2823	74	2	for	for	ADP
taxlaw-2823	74	3	this	this	DET
taxlaw-2823	74	4	reason	reason	NOUN
taxlaw-2823	74	5	,	,	PUNCT
taxlaw-2823	74	6	foreign	foreign	ADJ
taxlaw-2823	74	7	borrowing	borrowing	NOUN
taxlaw-2823	74	8	increases	increase	VERB
taxlaw-2823	74	9	concurrently	concurrently	ADV
taxlaw-2823	74	10	with	with	ADP
taxlaw-2823	74	11	capital	capital	NOUN
taxlaw-2823	74	12	flight	flight	NOUN
taxlaw-2823	74	13	.	.	PUNCT
taxlaw-2823	75	1	valerie	valerie	PROPN
taxlaw-2823	75	2	cerra	cerra	PROPN
taxlaw-2823	75	3	,	,	PUNCT
taxlaw-2823	75	4	et	et	PROPN
taxlaw-2823	75	5	al	al	PROPN
taxlaw-2823	75	6	.	.	PROPN
taxlaw-2823	75	7	,	,	PUNCT
taxlaw-2823	75	8	robbing	rob	VERB
taxlaw-2823	75	9	the	the	DET
taxlaw-2823	75	10	riches	rich	NOUN
taxlaw-2823	75	11	:	:	PUNCT
taxlaw-2823	75	12	capital	capital	NOUN
taxlaw-2823	75	13	flight	flight	NOUN
taxlaw-2823	75	14	,	,	PUNCT
taxlaw-2823	75	15	institutions	institution	NOUN
taxlaw-2823	75	16	and	and	CCONJ
taxlaw-2823	75	17	debt	debt	NOUN
taxlaw-2823	75	18	,	,	PUNCT
taxlaw-2823	75	19	44	44	NUM
taxlaw-2823	75	20	j.	j.	PROPN
taxlaw-2823	75	21	dev	dev	PROPN
taxlaw-2823	75	22	.	.	PUNCT
taxlaw-2823	76	1	studies	study	NOUN
taxlaw-2823	76	2	1190	1190	NUM
taxlaw-2823	76	3	,	,	PUNCT
taxlaw-2823	76	4	1197	1197	NUM
taxlaw-2823	76	5	(	(	PUNCT
taxlaw-2823	76	6	2008	2008	NUM
taxlaw-2823	76	7	)	)	PUNCT
taxlaw-2823	76	8	(	(	PUNCT
taxlaw-2823	76	9	"	"	PUNCT
taxlaw-2823	76	10	many	many	ADJ
taxlaw-2823	76	11	studies	study	NOUN
taxlaw-2823	76	12	find	find	VERB
taxlaw-2823	76	13	that	that	SCONJ
taxlaw-2823	76	14	an	an	DET
taxlaw-2823	76	15	increase	increase	NOUN
taxlaw-2823	76	16	in	in	ADP
taxlaw-2823	76	17	foreign	foreign	ADJ
taxlaw-2823	76	18	borrowing	borrowing	NOUN
taxlaw-2823	76	19	,	,	PUNCT
taxlaw-2823	76	20	particularly	particularly	ADV
taxlaw-2823	76	21	by	by	ADP
taxlaw-2823	76	22	the	the	DET
taxlaw-2823	76	23	public	public	ADJ
taxlaw-2823	76	24	sector	sector	NOUN
taxlaw-2823	76	25	,	,	PUNCT
taxlaw-2823	76	26	is	be	AUX
taxlaw-2823	76	27	concurrent	concurrent	ADJ
taxlaw-2823	76	28	with	with	ADP
taxlaw-2823	76	29	outflows	outflow	NOUN
taxlaw-2823	76	30	by	by	ADP
taxlaw-2823	76	31	domestic	domestic	ADJ
taxlaw-2823	76	32	residents	resident	NOUN
taxlaw-2823	76	33	and	and	CCONJ
taxlaw-2823	76	34	firms	firm	NOUN
taxlaw-2823	76	35	.	.	PUNCT
taxlaw-2823	76	36	"	"	PUNCT
taxlaw-2823	76	37	)	)	PUNCT
taxlaw-2823	76	38	.	.	PUNCT
taxlaw-2823	77	1	15	15	NUM
taxlaw-2823	77	2	commission	commission	NOUN
taxlaw-2823	77	3	on	on	ADP
taxlaw-2823	77	4	growth	growth	NOUN
taxlaw-2823	77	5	&	&	CCONJ
taxlaw-2823	77	6	development	development	PROPN
taxlaw-2823	77	7	,	,	PUNCT
taxlaw-2823	77	8	the	the	DET
taxlaw-2823	77	9	growth	growth	NOUN
taxlaw-2823	77	10	report	report	NOUN
taxlaw-2823	77	11	:	:	PUNCT
taxlaw-2823	77	12	strategies	strategy	NOUN
taxlaw-2823	77	13	for	for	ADP
taxlaw-2823	77	14	sustained	sustained	ADJ
taxlaw-2823	77	15	growth	growth	NOUN
taxlaw-2823	77	16	and	and	CCONJ
taxlaw-2823	77	17	inclusive	inclusive	ADJ
taxlaw-2823	77	18	development	development	NOUN
taxlaw-2823	77	19	34	34	NUM
taxlaw-2823	77	20	(	(	PUNCT
taxlaw-2823	77	21	2008	2008	NUM
taxlaw-2823	77	22	)	)	PUNCT
taxlaw-2823	77	23	,	,	PUNCT
taxlaw-2823	77	24	available	available	ADJ
taxlaw-2823	77	25	at	at	ADP
taxlaw-2823	77	26	http://siteresources.worldbank.org/extpremnet/resources/4899601338997241035/growth_commission_final_report.pdf	http://siteresources.worldbank.org/extpremnet/resources/4899601338997241035/growth_commission_final_report.pdf	NOUN
taxlaw-2823	77	27	.	.	PUNCT
taxlaw-2823	78	1	16	16	NUM
taxlaw-2823	79	1	i	i	PRON
taxlaw-2823	79	2	d.	d.	PROPN
taxlaw-2823	79	3	at	at	ADP
taxlaw-2823	79	4	8	8	NUM
taxlaw-2823	79	5	.	.	NUM
taxlaw-2823	79	6	17	17	NUM
taxlaw-2823	80	1	i	i	PRON
taxlaw-2823	80	2	d.	d.	PROPN
taxlaw-2823	80	3	at	at	ADP
taxlaw-2823	80	4	1	1	NUM
taxlaw-2823	80	5	.	.	NUM
taxlaw-2823	80	6	18	18	NUM
taxlaw-2823	80	7	i	i	NOUN
taxlaw-2823	80	8	d.	d.	PROPN
taxlaw-2823	80	9	at	at	ADP
taxlaw-2823	80	10	35–36	35–36	NUM
taxlaw-2823	80	11	.	.	PUNCT
taxlaw-2823	81	1	19	19	NUM
taxlaw-2823	81	2	deborah	deborah	PROPN
taxlaw-2823	81	3	a.	a.	PROPN
taxlaw-2823	81	4	bräutigam	bräutigam	PROPN
taxlaw-2823	81	5	,	,	PUNCT
taxlaw-2823	81	6	introduction	introduction	NOUN
taxlaw-2823	81	7	:	:	PUNCT
taxlaw-2823	81	8	taxation	taxation	NOUN
taxlaw-2823	81	9	and	and	CCONJ
taxlaw-2823	81	10	state	state	NOUN
taxlaw-2823	81	11	-	-	PUNCT
taxlaw-2823	81	12	building	building	NOUN
taxlaw-2823	81	13	in	in	ADP
taxlaw-2823	81	14	developing	develop	VERB
taxlaw-2823	81	15	countries	country	NOUN
taxlaw-2823	81	16	,	,	PUNCT
taxlaw-2823	81	17	in	in	ADP
taxlaw-2823	81	18	taxation	taxation	NOUN
taxlaw-2823	81	19	and	and	CCONJ
taxlaw-2823	81	20	state	state	NOUN
taxlaw-2823	81	21	-	-	PUNCT
taxlaw-2823	81	22	building	building	NOUN
taxlaw-2823	81	23	in	in	ADP
taxlaw-2823	81	24	developing	develop	VERB
taxlaw-2823	81	25	countries	country	NOUN
taxlaw-2823	81	26	:	:	PUNCT
taxlaw-2823	81	27	capacity	capacity	NOUN
taxlaw-2823	81	28	and	and	CCONJ
taxlaw-2823	81	29	consent	consent	VERB
taxlaw-2823	81	30	1	1	NUM
taxlaw-2823	81	31	,	,	PUNCT
taxlaw-2823	81	32	1	1	NUM
taxlaw-2823	81	33	(	(	PUNCT
taxlaw-2823	81	34	deborah	deborah	PROPN
taxlaw-2823	81	35	a.	a.	PROPN
taxlaw-2823	81	36	bräutigam	bräutigam	PROPN
taxlaw-2823	81	37	et	et	PROPN
taxlaw-2823	81	38	al	al	PROPN
taxlaw-2823	81	39	.	.	PUNCT
taxlaw-2823	81	40	eds	eds	PROPN
taxlaw-2823	81	41	.	.	PROPN
taxlaw-2823	81	42	2008	2008	NUM
taxlaw-2823	81	43	)	)	PUNCT
taxlaw-2823	81	44	.	.	PUNCT
taxlaw-2823	82	1	20	20	NUM
taxlaw-2823	82	2	reuven	reuven	PROPN
taxlaw-2823	82	3	s.	s.	PROPN
taxlaw-2823	82	4	avi	avi	PROPN
taxlaw-2823	82	5	-	-	PUNCT
taxlaw-2823	82	6	yonah	yonah	ADJ
taxlaw-2823	82	7	,	,	PUNCT
taxlaw-2823	82	8	globalization	globalization	NOUN
taxlaw-2823	82	9	,	,	PUNCT
taxlaw-2823	82	10	tax	tax	NOUN
taxlaw-2823	82	11	competition	competition	NOUN
taxlaw-2823	82	12	,	,	PUNCT
taxlaw-2823	82	13	and	and	CCONJ
taxlaw-2823	82	14	the	the	DET
taxlaw-2823	82	15	fiscal	fiscal	ADJ
taxlaw-2823	82	16	crisis	crisis	NOUN
taxlaw-2823	82	17	of	of	ADP
taxlaw-2823	82	18	the	the	DET
taxlaw-2823	82	19	welfare	welfare	NOUN
taxlaw-2823	82	20	state	state	NOUN
taxlaw-2823	82	21	,	,	PUNCT
taxlaw-2823	82	22	113	113	NUM
taxlaw-2823	82	23	harv	harv	NOUN
taxlaw-2823	82	24	.	.	PUNCT
taxlaw-2823	83	1	l.	l.	PROPN
taxlaw-2823	83	2	rev	rev	PROPN
taxlaw-2823	83	3	.	.	PROPN
taxlaw-2823	83	4	1573	1573	NUM
taxlaw-2823	83	5	,	,	PUNCT
taxlaw-2823	83	6	1640	1640	NUM
taxlaw-2823	83	7	(	(	PUNCT
taxlaw-2823	83	8	2000	2000	NUM
taxlaw-2823	83	9	)	)	PUNCT
taxlaw-2823	83	10	.	.	PUNCT
taxlaw-2823	84	1	21	21	NUM
taxlaw-2823	85	1	i	i	PRON
taxlaw-2823	85	2	d.	d.	VERB
taxlaw-2823	85	3	at	at	ADP
taxlaw-2823	85	4	1640–41	1640–41	NUM
taxlaw-2823	85	5	.	.	PUNCT
taxlaw-2823	86	1	22	22	NUM
taxlaw-2823	87	1	i	i	PRON
taxlaw-2823	87	2	d.	d.	PROPN
taxlaw-2823	87	3	at	at	ADP
taxlaw-2823	87	4	1640	1640	NUM
taxlaw-2823	87	5	.	.	PUNCT
taxlaw-2823	88	1	23	23	NUM
taxlaw-2823	88	2	paul	paul	PROPN
taxlaw-2823	88	3	collier	collier	PROPN
taxlaw-2823	88	4	et	et	PROPN
taxlaw-2823	88	5	al	al	PROPN
taxlaw-2823	88	6	.	.	PROPN
taxlaw-2823	88	7	,	,	PUNCT
taxlaw-2823	88	8	managing	manage	VERB
taxlaw-2823	88	9	resource	resource	NOUN
taxlaw-2823	88	10	revenues	revenue	NOUN
taxlaw-2823	88	11	in	in	ADP
taxlaw-2823	88	12	developing	develop	VERB
taxlaw-2823	88	13	economies	economy	NOUN
taxlaw-2823	88	14	,	,	PUNCT
taxlaw-2823	88	15	57	57	NUM
taxlaw-2823	88	16	imf	imf	PROPN
taxlaw-2823	88	17	staff	staff	NOUN
taxlaw-2823	88	18	papers	paper	NOUN
taxlaw-2823	88	19	84	84	NUM
taxlaw-2823	88	20	,	,	PUNCT
taxlaw-2823	88	21	104	104	NUM
taxlaw-2823	88	22	(	(	PUNCT
taxlaw-2823	88	23	2010	2010	NUM
taxlaw-2823	88	24	)	)	PUNCT
taxlaw-2823	88	25	.	.	PUNCT
taxlaw-2823	89	1	24	24	NUM
taxlaw-2823	89	2	lee	lee	PROPN
taxlaw-2823	89	3	a.	a.	PROPN
taxlaw-2823	89	4	sheppard	sheppard	PROPN
taxlaw-2823	89	5	,	,	PUNCT
taxlaw-2823	89	6	a	a	DET
taxlaw-2823	89	7	tax	tax	NOUN
taxlaw-2823	89	8	haven	haven	NOUN
taxlaw-2823	89	9	by	by	ADP
taxlaw-2823	89	10	any	any	DET
taxlaw-2823	89	11	other	other	ADJ
taxlaw-2823	89	12	name	name	NOUN
taxlaw-2823	89	13	,	,	PUNCT
taxlaw-2823	89	14	131	131	NUM
taxlaw-2823	89	15	tax	tax	NOUN
taxlaw-2823	89	16	notes	note	NOUN
taxlaw-2823	89	17	1111	1111	NUM
taxlaw-2823	89	18	,	,	PUNCT
taxlaw-2823	89	19	1111	1111	NUM
taxlaw-2823	89	20	(	(	PUNCT
taxlaw-2823	89	21	2011	2011	NUM
taxlaw-2823	89	22	)	)	PUNCT
taxlaw-2823	89	23	.	.	PUNCT
taxlaw-2823	90	1	25	25	NUM
taxlaw-2823	90	2	john	john	PROPN
taxlaw-2823	90	3	cristensen	cristensen	PROPN
taxlaw-2823	90	4	&	&	CCONJ
taxlaw-2823	90	5	richard	richard	PROPN
taxlaw-2823	90	6	murphy	murphy	PROPN
taxlaw-2823	90	7	,	,	PUNCT
taxlaw-2823	90	8	the	the	DET
taxlaw-2823	90	9	social	social	ADJ
taxlaw-2823	90	10	irresponsibility	irresponsibility	NOUN
taxlaw-2823	90	11	of	of	ADP
taxlaw-2823	90	12	corporate	corporate	ADJ
taxlaw-2823	90	13	tax	tax	NOUN
taxlaw-2823	90	14	avoidance	avoidance	NOUN
taxlaw-2823	90	15	:	:	PUNCT
taxlaw-2823	90	16	taking	take	VERB
taxlaw-2823	90	17	csr	csr	NOUN
taxlaw-2823	90	18	to	to	ADP
taxlaw-2823	90	19	the	the	DET
taxlaw-2823	90	20	bottom	bottom	ADJ
taxlaw-2823	90	21	line	line	NOUN
taxlaw-2823	90	22	,	,	PUNCT
taxlaw-2823	90	23	development	development	NOUN
taxlaw-2823	90	24	,	,	PUNCT
taxlaw-2823	90	25	sept	sept	PROPN
taxlaw-2823	90	26	.	.	PROPN
taxlaw-2823	90	27	2004	2004	NUM
taxlaw-2823	90	28	,	,	PUNCT
taxlaw-2823	90	29	at	at	ADP
taxlaw-2823	90	30	37	37	NUM
taxlaw-2823	90	31	,	,	PUNCT
taxlaw-2823	90	32	39	39	NUM
taxlaw-2823	90	33	.	.	PUNCT
taxlaw-2823	91	1	currently	currently	ADV
taxlaw-2823	91	2	the	the	DET
taxlaw-2823	91	3	international	international	ADJ
taxlaw-2823	91	4	monetary	monetary	ADJ
taxlaw-2823	91	5	fund	fund	NOUN
taxlaw-2823	91	6	recognizes	recognize	VERB
taxlaw-2823	91	7	more	more	ADJ
taxlaw-2823	91	8	than	than	ADP
taxlaw-2823	91	9	sixty	sixty	NUM
taxlaw-2823	91	10	tax	tax	NOUN
taxlaw-2823	91	11	haven	haven	NOUN
taxlaw-2823	91	12	jurisdictions	jurisdiction	NOUN
taxlaw-2823	91	13	.	.	PUNCT
taxlaw-2823	92	1	i	i	PRON
taxlaw-2823	92	2	d.	d.	PROPN
taxlaw-2823	92	3	at	at	ADP
taxlaw-2823	92	4	39–40	39–40	NUM
taxlaw-2823	92	5	.	.	PUNCT
taxlaw-2823	93	1	26	26	NUM
taxlaw-2823	93	2	sheppard	sheppard	NOUN
taxlaw-2823	93	3	,	,	PUNCT
taxlaw-2823	93	4	supra	supra	PROPN
taxlaw-2823	93	5	note	note	NOUN
taxlaw-2823	93	6	24	24	NUM
taxlaw-2823	93	7	,	,	PUNCT
taxlaw-2823	93	8	at	at	ADP
taxlaw-2823	93	9	1112	1112	NUM
taxlaw-2823	93	10	.	.	PUNCT
taxlaw-2823	94	1	2014	2014	NUM
taxlaw-2823	94	2	]	]	PUNCT
taxlaw-2823	95	1	the	the	DET
taxlaw-2823	95	2	u.s	u.s	PROPN
taxlaw-2823	95	3	.	.	PROPN
taxlaw-2823	95	4	as	as	ADP
taxlaw-2823	95	5	tax	tax	NOUN
taxlaw-2823	95	6	haven	haven	NOUN
taxlaw-2823	95	7	?	?	PUNCT
taxlaw-2823	96	1	175	175	NUM
taxlaw-2823	96	2	in	in	ADP
taxlaw-2823	96	3	spite	spite	NOUN
taxlaw-2823	96	4	of	of	ADP
taxlaw-2823	96	5	the	the	DET
taxlaw-2823	96	6	centrality	centrality	NOUN
taxlaw-2823	96	7	of	of	ADP
taxlaw-2823	96	8	tax	tax	NOUN
taxlaw-2823	96	9	havens	haven	NOUN
taxlaw-2823	96	10	in	in	ADP
taxlaw-2823	96	11	the	the	DET
taxlaw-2823	96	12	global	global	ADJ
taxlaw-2823	96	13	economy	economy	NOUN
taxlaw-2823	96	14	,	,	PUNCT
taxlaw-2823	96	15	attempts	attempt	VERB
taxlaw-2823	96	16	to	to	PART
taxlaw-2823	96	17	define	define	VERB
taxlaw-2823	96	18	what	what	PRON
taxlaw-2823	96	19	constitutes	constitute	VERB
taxlaw-2823	96	20	a	a	DET
taxlaw-2823	96	21	tax	tax	NOUN
taxlaw-2823	96	22	haven	haven	NOUN
taxlaw-2823	96	23	generally	generally	ADV
taxlaw-2823	96	24	"	"	PUNCT
taxlaw-2823	96	25	devolve	devolve	VERB
taxlaw-2823	96	26	into	into	ADP
taxlaw-2823	96	27	some	some	DET
taxlaw-2823	96	28	form	form	NOUN
taxlaw-2823	96	29	of	of	ADP
taxlaw-2823	96	30	totality	totality	NOUN
taxlaw-2823	96	31	of	of	ADP
taxlaw-2823	96	32	the	the	DET
taxlaw-2823	96	33	circumstances	circumstance	NOUN
taxlaw-2823	96	34	analysis	analysis	NOUN
taxlaw-2823	96	35	.	.	PUNCT
taxlaw-2823	96	36	.	.	PUNCT
taxlaw-2823	96	37	.	.	PUNCT
taxlaw-2823	97	1	or	or	CCONJ
taxlaw-2823	97	2	,	,	PUNCT
taxlaw-2823	97	3	even	even	ADV
taxlaw-2823	97	4	worse	bad	ADJ
taxlaw-2823	97	5	,	,	PUNCT
taxlaw-2823	97	6	an	an	PRON
taxlaw-2823	97	7	'	'	PUNCT
taxlaw-2823	97	8	i	i	PRON
taxlaw-2823	97	9	know	know	VERB
taxlaw-2823	97	10	it	it	PRON
taxlaw-2823	97	11	when	when	SCONJ
taxlaw-2823	97	12	i	i	PRON
taxlaw-2823	97	13	see	see	VERB
taxlaw-2823	97	14	it	it	PRON
taxlaw-2823	97	15	'	'	PUNCT
taxlaw-2823	97	16	approach"27	approach"27	ADV
taxlaw-2823	97	17	broadly	broadly	ADV
taxlaw-2823	97	18	speaking	speak	VERB
taxlaw-2823	97	19	,	,	PUNCT
taxlaw-2823	97	20	though	though	ADV
taxlaw-2823	97	21	,	,	PUNCT
taxlaw-2823	97	22	a	a	DET
taxlaw-2823	97	23	tax	tax	NOUN
taxlaw-2823	97	24	haven	haven	NOUN
taxlaw-2823	97	25	is	be	AUX
taxlaw-2823	97	26	a	a	DET
taxlaw-2823	97	27	"	"	PUNCT
taxlaw-2823	97	28	low	low	ADJ
taxlaw-2823	97	29	-	-	PUNCT
taxlaw-2823	97	30	tax	tax	NOUN
taxlaw-2823	97	31	jurisdictions	jurisdiction	NOUN
taxlaw-2823	97	32	that	that	PRON
taxlaw-2823	97	33	provide	provide	VERB
taxlaw-2823	97	34	investors	investor	NOUN
taxlaw-2823	97	35	opportunities	opportunity	NOUN
taxlaw-2823	97	36	for	for	ADP
taxlaw-2823	97	37	tax	tax	NOUN
taxlaw-2823	97	38	avoidance	avoidance	NOUN
taxlaw-2823	97	39	.	.	PUNCT
taxlaw-2823	98	1	"28	"28	PROPN
taxlaw-2823	98	2	various	various	ADJ
taxlaw-2823	98	3	organizations	organization	NOUN
taxlaw-2823	98	4	,	,	PUNCT
taxlaw-2823	98	5	including	include	VERB
taxlaw-2823	98	6	the	the	DET
taxlaw-2823	98	7	international	international	ADJ
taxlaw-2823	98	8	monetary	monetary	ADJ
taxlaw-2823	98	9	fund,29	fund,29	NOUN
taxlaw-2823	98	10	the	the	DET
taxlaw-2823	98	11	oecd,30	oecd,30	ADJ
taxlaw-2823	98	12	the	the	DET
taxlaw-2823	98	13	tax	tax	NOUN
taxlaw-2823	98	14	justice	justice	NOUN
taxlaw-2823	98	15	network,31	network,31	NOUN
taxlaw-2823	98	16	and	and	CCONJ
taxlaw-2823	98	17	even	even	ADV
taxlaw-2823	98	18	the	the	DET
taxlaw-2823	98	19	u.s	u.s	PROPN
taxlaw-2823	98	20	.	.	PROPN
taxlaw-2823	98	21	congress,32	congress,32	PROPN
taxlaw-2823	98	22	have	have	AUX
taxlaw-2823	98	23	published	publish	VERB
taxlaw-2823	98	24	lists	list	NOUN
taxlaw-2823	98	25	of	of	ADP
taxlaw-2823	98	26	tax	tax	NOUN
taxlaw-2823	98	27	haven	haven	NOUN
taxlaw-2823	98	28	jurisdictions	jurisdiction	NOUN
taxlaw-2823	98	29	.	.	PUNCT
taxlaw-2823	99	1	the	the	DET
taxlaw-2823	99	2	lists	list	NOUN
taxlaw-2823	99	3	of	of	ADP
taxlaw-2823	99	4	tax	tax	NOUN
taxlaw-2823	99	5	havens	haven	NOUN
taxlaw-2823	99	6	tend	tend	VERB
taxlaw-2823	99	7	to	to	PART
taxlaw-2823	99	8	include	include	VERB
taxlaw-2823	99	9	primarily	primarily	ADV
taxlaw-2823	99	10	non	non	ADJ
taxlaw-2823	99	11	-	-	ADJ
taxlaw-2823	99	12	oecd	oecd	ADJ
taxlaw-2823	99	13	nations	nation	NOUN
taxlaw-2823	99	14	,	,	PUNCT
taxlaw-2823	99	15	including	include	VERB
taxlaw-2823	99	16	various	various	ADJ
taxlaw-2823	99	17	caribbean	caribbean	ADJ
taxlaw-2823	99	18	islands	island	NOUN
taxlaw-2823	99	19	,	,	PUNCT
taxlaw-2823	99	20	bermuda	bermuda	PROPN
taxlaw-2823	99	21	,	,	PUNCT
taxlaw-2823	99	22	hong	hong	PROPN
taxlaw-2823	99	23	kong	kong	PROPN
taxlaw-2823	99	24	,	,	PUNCT
taxlaw-2823	99	25	singapore	singapore	PROPN
taxlaw-2823	99	26	,	,	PUNCT
taxlaw-2823	99	27	jersey	jersey	PROPN
taxlaw-2823	99	28	,	,	PUNCT
taxlaw-2823	99	29	and	and	CCONJ
taxlaw-2823	99	30	mauritius.33	mauritius.33	NOUN
taxlaw-2823	99	31	the	the	DET
taxlaw-2823	99	32	oecd	oecd	PROPN
taxlaw-2823	99	33	has	have	AUX
taxlaw-2823	99	34	attempted	attempt	VERB
taxlaw-2823	99	35	to	to	PART
taxlaw-2823	99	36	move	move	VERB
taxlaw-2823	99	37	beyond	beyond	ADP
taxlaw-2823	99	38	merely	merely	ADV
taxlaw-2823	99	39	knowing	know	VERB
taxlaw-2823	99	40	tax	tax	NOUN
taxlaw-2823	99	41	havens	haven	NOUN
taxlaw-2823	99	42	when	when	SCONJ
taxlaw-2823	99	43	it	it	PRON
taxlaw-2823	99	44	sees	see	VERB
taxlaw-2823	99	45	them	they	PRON
taxlaw-2823	99	46	.	.	PUNCT
taxlaw-2823	100	1	it	it	PRON
taxlaw-2823	100	2	listed	list	VERB
taxlaw-2823	100	3	four	four	NUM
taxlaw-2823	100	4	key	key	ADJ
taxlaw-2823	100	5	factors	factor	NOUN
taxlaw-2823	100	6	for	for	ADP
taxlaw-2823	100	7	identifying	identify	VERB
taxlaw-2823	100	8	harmful	harmful	ADJ
taxlaw-2823	100	9	preferential	preferential	ADJ
taxlaw-2823	100	10	tax	tax	NOUN
taxlaw-2823	100	11	regimes	regime	NOUN
taxlaw-2823	100	12	:	:	PUNCT
taxlaw-2823	100	13	low	low	ADJ
taxlaw-2823	100	14	or	or	CCONJ
taxlaw-2823	100	15	zero	zero	NUM
taxlaw-2823	100	16	effective	effective	ADJ
taxlaw-2823	100	17	tax	tax	NOUN
taxlaw-2823	100	18	rate	rate	NOUN
taxlaw-2823	100	19	,	,	PUNCT
taxlaw-2823	100	20	ring	ring	NOUN
taxlaw-2823	100	21	-	-	PUNCT
taxlaw-2823	100	22	fencing	fencing	NOUN
taxlaw-2823	100	23	,	,	PUNCT
taxlaw-2823	100	24	lack	lack	NOUN
taxlaw-2823	100	25	of	of	ADP
taxlaw-2823	100	26	transparency	transparency	NOUN
taxlaw-2823	100	27	,	,	PUNCT
taxlaw-2823	100	28	and	and	CCONJ
taxlaw-2823	100	29	lack	lack	NOUN
taxlaw-2823	100	30	of	of	ADP
taxlaw-2823	100	31	effective	effective	ADJ
taxlaw-2823	100	32	information	information	NOUN
taxlaw-2823	100	33	exchanges.34	exchanges.34	NOUN
taxlaw-2823	100	34	a	a	DET
taxlaw-2823	100	35	tax	tax	NOUN
taxlaw-2823	100	36	haven	haven	NOUN
taxlaw-2823	100	37	jurisdiction	jurisdiction	NOUN
taxlaw-2823	100	38	,	,	PUNCT
taxlaw-2823	100	39	the	the	DET
taxlaw-2823	100	40	oecd	oecd	PROPN
taxlaw-2823	100	41	explained	explain	VERB
taxlaw-2823	100	42	,	,	PUNCT
taxlaw-2823	100	43	would	would	AUX
taxlaw-2823	100	44	"	"	PUNCT
taxlaw-2823	100	45	be	be	AUX
taxlaw-2823	100	46	characterized	characterize	VERB
taxlaw-2823	100	47	by	by	ADP
taxlaw-2823	100	48	a	a	DET
taxlaw-2823	100	49	combination	combination	NOUN
taxlaw-2823	100	50	of	of	ADP
taxlaw-2823	100	51	a	a	DET
taxlaw-2823	100	52	low	low	ADJ
taxlaw-2823	100	53	or	or	CCONJ
taxlaw-2823	100	54	zero	zero	NUM
taxlaw-2823	100	55	effective	effective	ADJ
taxlaw-2823	100	56	tax	tax	NOUN
taxlaw-2823	100	57	rate	rate	NOUN
taxlaw-2823	100	58	and	and	CCONJ
taxlaw-2823	100	59	one	one	NUM
taxlaw-2823	100	60	or	or	CCONJ
taxlaw-2823	100	61	more	more	ADJ
taxlaw-2823	100	62	other	other	ADJ
taxlaw-2823	100	63	"	"	PUNCT
taxlaw-2823	100	64	key	key	ADJ
taxlaw-2823	100	65	factor.35	factor.35	NOUN
taxlaw-2823	100	66	in	in	ADP
taxlaw-2823	100	67	evaluating	evaluate	VERB
taxlaw-2823	100	68	the	the	DET
taxlaw-2823	100	69	first	first	ADJ
taxlaw-2823	100	70	factor	factor	NOUN
taxlaw-2823	100	71	—	—	PUNCT
taxlaw-2823	100	72	whether	whether	SCONJ
taxlaw-2823	100	73	a	a	DET
taxlaw-2823	100	74	country	country	NOUN
taxlaw-2823	100	75	has	have	VERB
taxlaw-2823	100	76	a	a	DET
taxlaw-2823	100	77	low	low	ADJ
taxlaw-2823	100	78	tax	tax	NOUN
taxlaw-2823	100	79	rate	rate	NOUN
taxlaw-2823	100	80	—	—	PUNCT
taxlaw-2823	100	81	the	the	DET
taxlaw-2823	100	82	oecd	oecd	PROPN
taxlaw-2823	100	83	looks	look	VERB
taxlaw-2823	100	84	not	not	PART
taxlaw-2823	100	85	only	only	ADV
taxlaw-2823	100	86	at	at	ADP
taxlaw-2823	100	87	the	the	DET
taxlaw-2823	100	88	statutory	statutory	ADJ
taxlaw-2823	100	89	rate	rate	NOUN
taxlaw-2823	100	90	,	,	PUNCT
taxlaw-2823	100	91	but	but	CCONJ
taxlaw-2823	100	92	at	at	ADP
taxlaw-2823	100	93	the	the	DET
taxlaw-2823	100	94	way	way	NOUN
taxlaw-2823	100	95	the	the	DET
taxlaw-2823	100	96	country	country	NOUN
taxlaw-2823	100	97	defines	define	VERB
taxlaw-2823	100	98	its	its	PRON
taxlaw-2823	100	99	tax	tax	NOUN
taxlaw-2823	100	100	base.36	base.36	NOUN
taxlaw-2823	100	101	it	it	PRON
taxlaw-2823	100	102	does	do	AUX
taxlaw-2823	100	103	not	not	PART
taxlaw-2823	100	104	,	,	PUNCT
taxlaw-2823	100	105	however	however	ADV
taxlaw-2823	100	106	,	,	PUNCT
taxlaw-2823	100	107	delineate	delineate	VERB
taxlaw-2823	100	108	what	what	PRON
taxlaw-2823	100	109	constitutes	constitute	VERB
taxlaw-2823	100	110	harmfully	harmfully	ADV
taxlaw-2823	100	111	low	low	ADJ
taxlaw-2823	100	112	tax	tax	NOUN
taxlaw-2823	100	113	rate	rate	NOUN
taxlaw-2823	100	114	and	and	CCONJ
taxlaw-2823	100	115	what	what	PRON
taxlaw-2823	100	116	does	do	VERB
taxlaw-2823	100	117	not	not	PART
taxlaw-2823	100	118	.	.	PUNCT
taxlaw-2823	101	1	some	some	DET
taxlaw-2823	101	2	countries	country	NOUN
taxlaw-2823	101	3	,	,	PUNCT
taxlaw-2823	101	4	such	such	ADJ
taxlaw-2823	101	5	as	as	ADP
taxlaw-2823	101	6	bermuda	bermuda	NOUN
taxlaw-2823	101	7	and	and	CCONJ
taxlaw-2823	101	8	anguilla	anguilla	NOUN
taxlaw-2823	101	9	,	,	PUNCT
taxlaw-2823	101	10	impose	impose	VERB
taxlaw-2823	101	11	no	no	DET
taxlaw-2823	101	12	income	income	NOUN
taxlaw-2823	101	13	tax	tax	NOUN
taxlaw-2823	101	14	,	,	PUNCT
taxlaw-2823	101	15	and	and	CCONJ
taxlaw-2823	101	16	clearly	clearly	ADV
taxlaw-2823	101	17	meet	meet	VERB
taxlaw-2823	101	18	this	this	DET
taxlaw-2823	101	19	criterion.37	criterion.37	ADJ
taxlaw-2823	101	20	other	other	ADJ
taxlaw-2823	101	21	countries	country	NOUN
taxlaw-2823	101	22	that	that	PRON
taxlaw-2823	101	23	impose	impose	VERB
taxlaw-2823	101	24	taxes	taxis	NOUN
taxlaw-2823	101	25	,	,	PUNCT
taxlaw-2823	101	26	such	such	ADJ
taxlaw-2823	101	27	as	as	ADP
taxlaw-2823	101	28	ireland	ireland	PROPN
taxlaw-2823	101	29	and	and	CCONJ
taxlaw-2823	101	30	switzerland	switzerland	PROPN
taxlaw-2823	101	31	,	,	PUNCT
taxlaw-2823	101	32	have	have	AUX
taxlaw-2823	101	33	nonetheless	nonetheless	ADV
taxlaw-2823	101	34	been	be	AUX
taxlaw-2823	101	35	accused	accuse	VERB
taxlaw-2823	101	36	of	of	ADP
taxlaw-2823	101	37	being	be	AUX
taxlaw-2823	101	38	tax	tax	NOUN
taxlaw-2823	101	39	havens.38	havens.38	PROPN
taxlaw-2823	101	40	ireland	ireland	PROPN
taxlaw-2823	101	41	has	have	VERB
taxlaw-2823	101	42	a	a	DET
taxlaw-2823	101	43	corporate	corporate	ADJ
taxlaw-2823	101	44	tax	tax	NOUN
taxlaw-2823	101	45	rate	rate	NOUN
taxlaw-2823	101	46	of	of	ADP
taxlaw-2823	101	47	12.5	12.5	NUM
taxlaw-2823	101	48	27	27	NUM
taxlaw-2823	101	49	adam	adam	PROPN
taxlaw-2823	101	50	h.	h.	PROPN
taxlaw-2823	101	51	rosenzweig	rosenzweig	PROPN
taxlaw-2823	101	52	,	,	PUNCT
taxlaw-2823	101	53	why	why	SCONJ
taxlaw-2823	101	54	are	be	AUX
taxlaw-2823	101	55	there	there	PRON
taxlaw-2823	101	56	tax	tax	NOUN
taxlaw-2823	101	57	havens	haven	NOUN
taxlaw-2823	101	58	?	?	PUNCT
taxlaw-2823	101	59	,	,	PUNCT
taxlaw-2823	101	60	52	52	NUM
taxlaw-2823	101	61	wm	wm	PROPN
taxlaw-2823	101	62	.	.	PROPN
taxlaw-2823	101	63	&	&	CCONJ
taxlaw-2823	101	64	mary	mary	PROPN
taxlaw-2823	101	65	l.	l.	PROPN
taxlaw-2823	101	66	rev	rev	PROPN
taxlaw-2823	101	67	.	.	PROPN
taxlaw-2823	101	68	923	923	NUM
taxlaw-2823	101	69	,	,	PUNCT
taxlaw-2823	101	70	940	940	NUM
taxlaw-2823	101	71	n.49	n.49	NOUN
taxlaw-2823	101	72	(	(	PUNCT
taxlaw-2823	101	73	2010	2010	NUM
taxlaw-2823	101	74	)	)	PUNCT
taxlaw-2823	101	75	.	.	PUNCT
taxlaw-2823	102	1	28	28	NUM
taxlaw-2823	102	2	mihir	mihir	PROPN
taxlaw-2823	102	3	a.	a.	PROPN
taxlaw-2823	102	4	desai	desai	PROPN
taxlaw-2823	102	5	et	et	PROPN
taxlaw-2823	102	6	al	al	PROPN
taxlaw-2823	102	7	.	.	PROPN
taxlaw-2823	102	8	,	,	PUNCT
taxlaw-2823	102	9	the	the	DET
taxlaw-2823	102	10	demand	demand	NOUN
taxlaw-2823	102	11	for	for	ADP
taxlaw-2823	102	12	tax	tax	NOUN
taxlaw-2823	102	13	haven	haven	NOUN
taxlaw-2823	102	14	operations	operation	NOUN
taxlaw-2823	102	15	,	,	PUNCT
taxlaw-2823	102	16	90	90	NUM
taxlaw-2823	102	17	j.	j.	PROPN
taxlaw-2823	102	18	pub	pub	PROPN
taxlaw-2823	102	19	.	.	PUNCT
taxlaw-2823	102	20	econ	econ	PROPN
taxlaw-2823	102	21	.	.	PUNCT
taxlaw-2823	102	22	513	513	NUM
taxlaw-2823	102	23	,	,	PUNCT
taxlaw-2823	102	24	514	514	NUM
taxlaw-2823	102	25	(	(	PUNCT
taxlaw-2823	102	26	2006	2006	NUM
taxlaw-2823	102	27	)	)	PUNCT
taxlaw-2823	102	28	.	.	PUNCT
taxlaw-2823	103	1	29	29	NUM
taxlaw-2823	103	2	see	see	VERB
taxlaw-2823	103	3	ronen	ronen	PROPN
taxlaw-2823	103	4	palan	palan	PROPN
taxlaw-2823	103	5	,	,	PUNCT
taxlaw-2823	103	6	tax	tax	NOUN
taxlaw-2823	103	7	havens	haven	NOUN
taxlaw-2823	103	8	and	and	CCONJ
taxlaw-2823	103	9	the	the	DET
taxlaw-2823	103	10	commercialization	commercialization	NOUN
taxlaw-2823	103	11	of	of	ADP
taxlaw-2823	103	12	state	state	NOUN
taxlaw-2823	103	13	sovereignty	sovereignty	NOUN
taxlaw-2823	103	14	,	,	PUNCT
taxlaw-2823	103	15	56	56	NUM
taxlaw-2823	103	16	int’l	int’l	NUM
taxlaw-2823	103	17	org	org	NOUN
taxlaw-2823	103	18	.	.	PUNCT
taxlaw-2823	104	1	151	151	NUM
taxlaw-2823	104	2	,	,	PUNCT
taxlaw-2823	104	3	151	151	NUM
taxlaw-2823	104	4	n.1	n.1	NOUN
taxlaw-2823	104	5	(	(	PUNCT
taxlaw-2823	104	6	2002	2002	NUM
taxlaw-2823	104	7	)	)	PUNCT
taxlaw-2823	104	8	(	(	PUNCT
taxlaw-2823	104	9	"	"	PUNCT
taxlaw-2823	104	10	an	an	DET
taxlaw-2823	104	11	international	international	ADJ
taxlaw-2823	104	12	monetary	monetary	ADJ
taxlaw-2823	104	13	fund	fund	NOUN
taxlaw-2823	104	14	(	(	PUNCT
taxlaw-2823	104	15	imf	imf	PROPN
taxlaw-2823	104	16	)	)	PUNCT
taxlaw-2823	104	17	study	study	NOUN
taxlaw-2823	104	18	lists	list	VERB
taxlaw-2823	104	19	nearly	nearly	ADV
taxlaw-2823	104	20	seventy	seventy	NUM
taxlaw-2823	104	21	tax	tax	NOUN
taxlaw-2823	104	22	havens	haven	NOUN
taxlaw-2823	104	23	.	.	PUNCT
taxlaw-2823	104	24	.	.	PUNCT
taxlaw-2823	104	25	.	.	PUNCT
taxlaw-2823	104	26	.	.	PUNCT
taxlaw-2823	105	1	"	"	PUNCT
taxlaw-2823	105	2	)	)	PUNCT
taxlaw-2823	105	3	.	.	PUNCT
taxlaw-2823	106	1	30	30	NUM
taxlaw-2823	106	2	jane	jane	PROPN
taxlaw-2823	106	3	g.	g.	PROPN
taxlaw-2823	106	4	gravelle	gravelle	PROPN
taxlaw-2823	106	5	,	,	PUNCT
taxlaw-2823	106	6	tax	tax	NOUN
taxlaw-2823	106	7	havens	haven	NOUN
taxlaw-2823	106	8	:	:	PUNCT
taxlaw-2823	106	9	international	international	ADJ
taxlaw-2823	106	10	tax	tax	NOUN
taxlaw-2823	106	11	avoidance	avoidance	NOUN
taxlaw-2823	106	12	and	and	CCONJ
taxlaw-2823	106	13	evasion	evasion	NOUN
taxlaw-2823	106	14	,	,	PUNCT
taxlaw-2823	106	15	62	62	NUM
taxlaw-2823	106	16	nat	nat	NOUN
taxlaw-2823	106	17	.	.	PUNCT
taxlaw-2823	107	1	tax	tax	NOUN
taxlaw-2823	107	2	j.	j.	PROPN
taxlaw-2823	107	3	727	727	NUM
taxlaw-2823	107	4	,	,	PUNCT
taxlaw-2823	107	5	728	728	NUM
taxlaw-2823	107	6	(	(	PUNCT
taxlaw-2823	107	7	2009	2009	NUM
taxlaw-2823	107	8	)	)	PUNCT
taxlaw-2823	107	9	(	(	PUNCT
taxlaw-2823	107	10	"	"	PUNCT
taxlaw-2823	107	11	the	the	DET
taxlaw-2823	107	12	organisation	organisation	NOUN
taxlaw-2823	107	13	for	for	ADP
taxlaw-2823	107	14	economic	economic	ADJ
taxlaw-2823	107	15	co	co	NOUN
taxlaw-2823	107	16	-	-	NOUN
taxlaw-2823	107	17	operation	operation	NOUN
taxlaw-2823	107	18	and	and	CCONJ
taxlaw-2823	107	19	development	development	NOUN
taxlaw-2823	107	20	(	(	PUNCT
taxlaw-2823	107	21	2000	2000	NUM
taxlaw-2823	107	22	)	)	PUNCT
taxlaw-2823	107	23	created	create	VERB
taxlaw-2823	107	24	an	an	DET
taxlaw-2823	107	25	initial	initial	ADJ
taxlaw-2823	107	26	list	list	NOUN
taxlaw-2823	107	27	of	of	ADP
taxlaw-2823	107	28	tax	tax	NOUN
taxlaw-2823	107	29	havens	haven	NOUN
taxlaw-2823	107	30	.	.	PUNCT
taxlaw-2823	107	31	"	"	PUNCT
taxlaw-2823	107	32	)	)	PUNCT
taxlaw-2823	107	33	.	.	PUNCT
taxlaw-2823	108	1	31	31	NUM
taxlaw-2823	109	1	i	i	PRON
taxlaw-2823	109	2	d.	d.	VERB
taxlaw-2823	109	3	at	at	ADP
taxlaw-2823	109	4	731–32	731–32	PROPN
taxlaw-2823	109	5	.	.	PUNCT
taxlaw-2823	110	1	32	32	NUM
taxlaw-2823	111	1	i	i	PRON
taxlaw-2823	111	2	d.	d.	PROPN
taxlaw-2823	111	3	at	at	ADP
taxlaw-2823	111	4	728–29	728–29	PROPN
taxlaw-2823	111	5	.	.	PROPN
taxlaw-2823	112	1	33	33	NUM
taxlaw-2823	112	2	see	see	VERB
taxlaw-2823	112	3	i	i	PRON
taxlaw-2823	112	4	d.	d.	PROPN
taxlaw-2823	112	5	at	at	ADP
taxlaw-2823	112	6	729	729	NUM
taxlaw-2823	112	7	(	(	PUNCT
taxlaw-2823	112	8	listing	list	VERB
taxlaw-2823	112	9	countries	country	NOUN
taxlaw-2823	112	10	on	on	ADP
taxlaw-2823	112	11	various	various	ADJ
taxlaw-2823	112	12	tax	tax	NOUN
taxlaw-2823	112	13	haven	haven	NOUN
taxlaw-2823	112	14	lists	list	NOUN
taxlaw-2823	112	15	)	)	PUNCT
taxlaw-2823	112	16	.	.	PUNCT
taxlaw-2823	113	1	though	though	SCONJ
taxlaw-2823	113	2	not	not	PART
taxlaw-2823	113	3	all	all	DET
taxlaw-2823	113	4	tax	tax	NOUN
taxlaw-2823	113	5	havens	haven	NOUN
taxlaw-2823	113	6	are	be	AUX
taxlaw-2823	113	7	islands	island	NOUN
taxlaw-2823	113	8	,	,	PUNCT
taxlaw-2823	113	9	islands	island	NOUN
taxlaw-2823	113	10	represent	represent	VERB
taxlaw-2823	113	11	the	the	DET
taxlaw-2823	113	12	prototypical	prototypical	ADJ
taxlaw-2823	113	13	tax	tax	NOUN
taxlaw-2823	113	14	haven	haven	NOUN
taxlaw-2823	113	15	.	.	PUNCT
taxlaw-2823	114	1	some	some	DET
taxlaw-2823	114	2	commentators	commentator	NOUN
taxlaw-2823	114	3	argue	argue	VERB
taxlaw-2823	114	4	,	,	PUNCT
taxlaw-2823	114	5	though	though	ADV
taxlaw-2823	114	6	,	,	PUNCT
taxlaw-2823	114	7	that	that	SCONJ
taxlaw-2823	114	8	the	the	DET
taxlaw-2823	114	9	biggest	big	ADJ
taxlaw-2823	114	10	island	island	NOUN
taxlaw-2823	114	11	tax	tax	NOUN
taxlaw-2823	114	12	havens	haven	NOUN
taxlaw-2823	114	13	are	be	AUX
taxlaw-2823	114	14	manhattan	manhattan	PROPN
taxlaw-2823	114	15	and	and	CCONJ
taxlaw-2823	114	16	london	london	PROPN
taxlaw-2823	114	17	.	.	PUNCT
taxlaw-2823	115	1	see	see	VERB
taxlaw-2823	115	2	,	,	PUNCT
taxlaw-2823	115	3	e.g.	e.g.	ADV
taxlaw-2823	115	4	,	,	PUNCT
taxlaw-2823	115	5	marshall	marshall	PROPN
taxlaw-2823	115	6	j.	j.	PROPN
taxlaw-2823	115	7	langer	langer	PROPN
taxlaw-2823	115	8	,	,	PUNCT
taxlaw-2823	115	9	harmful	harmful	ADJ
taxlaw-2823	115	10	tax	tax	NOUN
taxlaw-2823	115	11	competition	competition	NOUN
taxlaw-2823	115	12	:	:	PUNCT
taxlaw-2823	115	13	who	who	PRON
taxlaw-2823	115	14	are	be	AUX
taxlaw-2823	115	15	the	the	DET
taxlaw-2823	115	16	real	real	ADJ
taxlaw-2823	115	17	tax	tax	NOUN
taxlaw-2823	115	18	havens	haven	NOUN
taxlaw-2823	115	19	?	?	PUNCT
taxlaw-2823	115	20	,	,	PUNCT
taxlaw-2823	115	21	21	21	NUM
taxlaw-2823	115	22	tax	tax	NOUN
taxlaw-2823	115	23	notes	note	NOUN
taxlaw-2823	115	24	int’l	int’l	ADJ
taxlaw-2823	115	25	2831	2831	NUM
taxlaw-2823	115	26	,	,	PUNCT
taxlaw-2823	115	27	2832–33	2832–33	NUM
taxlaw-2823	115	28	(	(	PUNCT
taxlaw-2823	115	29	2000	2000	NUM
taxlaw-2823	115	30	)	)	PUNCT
taxlaw-2823	115	31	.	.	PUNCT
taxlaw-2823	116	1	34	34	NUM
taxlaw-2823	116	2	oecd	oecd	ADJ
taxlaw-2823	116	3	,	,	PUNCT
taxlaw-2823	116	4	harmful	harmful	ADJ
taxlaw-2823	116	5	tax	tax	NOUN
taxlaw-2823	116	6	competition	competition	NOUN
taxlaw-2823	116	7	:	:	PUNCT
taxlaw-2823	116	8	an	an	DET
taxlaw-2823	116	9	emerging	emerge	VERB
taxlaw-2823	116	10	global	global	ADJ
taxlaw-2823	116	11	issue	issue	NOUN
taxlaw-2823	116	12	27	27	NUM
taxlaw-2823	116	13	(	(	PUNCT
taxlaw-2823	116	14	1998	1998	NUM
taxlaw-2823	116	15	)	)	PUNCT
taxlaw-2823	116	16	,	,	PUNCT
taxlaw-2823	116	17	available	available	ADJ
taxlaw-2823	116	18	at	at	ADP
taxlaw-2823	116	19	http://www.oecd.org/dataoecd/33/0/1904176.pdf	http://www.oecd.org/dataoecd/33/0/1904176.pdf	NOUN
taxlaw-2823	116	20	[	[	X
taxlaw-2823	116	21	hereinafter	hereinafter	NOUN
taxlaw-2823	116	22	,	,	PUNCT
taxlaw-2823	116	23	oecd	oecd	PROPN
taxlaw-2823	116	24	,	,	PUNCT
taxlaw-2823	116	25	harmful	harmful	ADJ
taxlaw-2823	116	26	tax	tax	NOUN
taxlaw-2823	116	27	competition	competition	NOUN
taxlaw-2823	116	28	]	]	PUNCT
taxlaw-2823	116	29	.	.	PUNCT
taxlaw-2823	117	1	though	though	SCONJ
taxlaw-2823	117	2	the	the	DET
taxlaw-2823	117	3	oecd	oecd	PROPN
taxlaw-2823	117	4	calls	call	VERB
taxlaw-2823	117	5	these	these	DET
taxlaw-2823	117	6	"	"	PUNCT
taxlaw-2823	117	7	harmful	harmful	ADJ
taxlaw-2823	117	8	preferential	preferential	ADJ
taxlaw-2823	117	9	tax	tax	NOUN
taxlaw-2823	117	10	regimes	regime	NOUN
taxlaw-2823	117	11	,	,	PUNCT
taxlaw-2823	117	12	"	"	PUNCT
taxlaw-2823	117	13	they	they	PRON
taxlaw-2823	117	14	serve	serve	VERB
taxlaw-2823	117	15	essentially	essentially	ADV
taxlaw-2823	117	16	the	the	DET
taxlaw-2823	117	17	same	same	ADJ
taxlaw-2823	117	18	function	function	NOUN
taxlaw-2823	117	19	as	as	ADP
taxlaw-2823	117	20	tax	tax	NOUN
taxlaw-2823	117	21	havens	haven	NOUN
taxlaw-2823	117	22	.	.	PUNCT
taxlaw-2823	118	1	see	see	VERB
taxlaw-2823	118	2	i	i	PRON
taxlaw-2823	118	3	d.	d.	PROPN
taxlaw-2823	118	4	at	at	ADP
taxlaw-2823	118	5	8	8	NUM
taxlaw-2823	118	6	(	(	PUNCT
taxlaw-2823	118	7	"	"	PUNCT
taxlaw-2823	118	8	the	the	DET
taxlaw-2823	118	9	report	report	NOUN
taxlaw-2823	118	10	is	be	AUX
taxlaw-2823	118	11	intended	intend	VERB
taxlaw-2823	118	12	to	to	PART
taxlaw-2823	118	13	develop	develop	VERB
taxlaw-2823	118	14	a	a	DET
taxlaw-2823	118	15	better	well	ADJ
taxlaw-2823	118	16	understanding	understanding	NOUN
taxlaw-2823	118	17	of	of	ADP
taxlaw-2823	118	18	how	how	SCONJ
taxlaw-2823	118	19	tax	tax	NOUN
taxlaw-2823	118	20	havens	haven	NOUN
taxlaw-2823	118	21	and	and	CCONJ
taxlaw-2823	118	22	harmful	harmful	ADJ
taxlaw-2823	118	23	preferential	preferential	ADJ
taxlaw-2823	118	24	tax	tax	NOUN
taxlaw-2823	118	25	regimes	regime	NOUN
taxlaw-2823	118	26	,	,	PUNCT
taxlaw-2823	118	27	collectively	collectively	ADV
taxlaw-2823	118	28	referred	refer	VERB
taxlaw-2823	118	29	to	to	ADP
taxlaw-2823	118	30	as	as	ADP
taxlaw-2823	118	31	harmful	harmful	ADJ
taxlaw-2823	118	32	tax	tax	NOUN
taxlaw-2823	118	33	practices	practice	NOUN
taxlaw-2823	118	34	,	,	PUNCT
taxlaw-2823	118	35	affect	affect	VERB
taxlaw-2823	118	36	the	the	DET
taxlaw-2823	118	37	location	location	NOUN
taxlaw-2823	118	38	of	of	ADP
taxlaw-2823	118	39	financial	financial	ADJ
taxlaw-2823	118	40	and	and	CCONJ
taxlaw-2823	118	41	other	other	ADJ
taxlaw-2823	118	42	service	service	NOUN
taxlaw-2823	118	43	activities	activity	NOUN
taxlaw-2823	118	44	,	,	PUNCT
taxlaw-2823	118	45	erode	erode	VERB
taxlaw-2823	118	46	the	the	DET
taxlaw-2823	118	47	tax	tax	NOUN
taxlaw-2823	118	48	bases	basis	NOUN
taxlaw-2823	118	49	of	of	ADP
taxlaw-2823	118	50	other	other	ADJ
taxlaw-2823	118	51	countries	country	NOUN
taxlaw-2823	118	52	,	,	PUNCT
taxlaw-2823	118	53	distort	distort	VERB
taxlaw-2823	118	54	trade	trade	NOUN
taxlaw-2823	118	55	and	and	CCONJ
taxlaw-2823	118	56	investment	investment	NOUN
taxlaw-2823	118	57	patterns	pattern	NOUN
taxlaw-2823	118	58	and	and	CCONJ
taxlaw-2823	118	59	undermine	undermine	VERB
taxlaw-2823	118	60	the	the	DET
taxlaw-2823	118	61	fairness	fairness	NOUN
taxlaw-2823	118	62	,	,	PUNCT
taxlaw-2823	118	63	neutrality	neutrality	NOUN
taxlaw-2823	118	64	and	and	CCONJ
taxlaw-2823	118	65	broad	broad	ADJ
taxlaw-2823	118	66	social	social	ADJ
taxlaw-2823	118	67	acceptance	acceptance	NOUN
taxlaw-2823	118	68	of	of	ADP
taxlaw-2823	118	69	tax	tax	NOUN
taxlaw-2823	118	70	systems	system	NOUN
taxlaw-2823	118	71	generally	generally	ADV
taxlaw-2823	118	72	.	.	PUNCT
taxlaw-2823	118	73	"	"	PUNCT
taxlaw-2823	118	74	)	)	PUNCT
taxlaw-2823	118	75	.	.	PUNCT
taxlaw-2823	119	1	because	because	SCONJ
taxlaw-2823	119	2	"	"	PUNCT
taxlaw-2823	119	3	tax	tax	NOUN
taxlaw-2823	119	4	haven	haven	NOUN
taxlaw-2823	119	5	"	"	PUNCT
taxlaw-2823	119	6	is	be	AUX
taxlaw-2823	119	7	not	not	PART
taxlaw-2823	119	8	a	a	DET
taxlaw-2823	119	9	term	term	NOUN
taxlaw-2823	119	10	of	of	ADP
taxlaw-2823	119	11	art	art	NOUN
taxlaw-2823	119	12	,	,	PUNCT
taxlaw-2823	119	13	but	but	CCONJ
taxlaw-2823	119	14	is	be	AUX
taxlaw-2823	119	15	a	a	DET
taxlaw-2823	119	16	more	more	ADV
taxlaw-2823	119	17	familiar	familiar	ADJ
taxlaw-2823	119	18	terminology	terminology	NOUN
taxlaw-2823	119	19	than	than	ADP
taxlaw-2823	119	20	"	"	PUNCT
taxlaw-2823	119	21	harmful	harmful	ADJ
taxlaw-2823	119	22	preferential	preferential	ADJ
taxlaw-2823	119	23	tax	tax	NOUN
taxlaw-2823	119	24	regime	regime	NOUN
taxlaw-2823	119	25	,	,	PUNCT
taxlaw-2823	119	26	"	"	PUNCT
taxlaw-2823	119	27	i	i	PRON
taxlaw-2823	119	28	will	will	AUX
taxlaw-2823	119	29	use	use	VERB
taxlaw-2823	119	30	the	the	DET
taxlaw-2823	119	31	two	two	NUM
taxlaw-2823	119	32	terms	term	NOUN
taxlaw-2823	119	33	interchangeably	interchangeably	ADV
taxlaw-2823	119	34	in	in	ADP
taxlaw-2823	119	35	this	this	DET
taxlaw-2823	119	36	article	article	NOUN
taxlaw-2823	119	37	.	.	PUNCT
taxlaw-2823	120	1	35	35	NUM
taxlaw-2823	121	1	i	i	PRON
taxlaw-2823	121	2	d.	d.	PROPN
taxlaw-2823	121	3	36	36	NUM
taxlaw-2823	122	1	i	i	PRON
taxlaw-2823	122	2	d.	d.	PROPN
taxlaw-2823	122	3	at	at	ADP
taxlaw-2823	122	4	26	26	NUM
taxlaw-2823	122	5	.	.	PUNCT
taxlaw-2823	122	6	37	37	NUM
taxlaw-2823	122	7	alex	alex	PROPN
taxlaw-2823	122	8	cobham	cobham	PROPN
taxlaw-2823	122	9	,	,	PUNCT
taxlaw-2823	122	10	tax	tax	NOUN
taxlaw-2823	122	11	havens	haven	NOUN
taxlaw-2823	122	12	and	and	CCONJ
taxlaw-2823	122	13	illicit	illicit	ADJ
taxlaw-2823	122	14	flows	flow	NOUN
taxlaw-2823	122	15	,	,	PUNCT
taxlaw-2823	122	16	in	in	ADP
taxlaw-2823	122	17	draining	drain	VERB
taxlaw-2823	122	18	development	development	NOUN
taxlaw-2823	122	19	?	?	PUNCT
taxlaw-2823	123	1	controlling	control	VERB
taxlaw-2823	123	2	flows	flow	NOUN
taxlaw-2823	123	3	of	of	ADP
taxlaw-2823	123	4	illicit	illicit	ADJ
taxlaw-2823	123	5	funds	fund	NOUN
taxlaw-2823	123	6	from	from	ADP
taxlaw-2823	123	7	developing	develop	VERB
taxlaw-2823	123	8	countries	country	NOUN
taxlaw-2823	123	9	337	337	NUM
taxlaw-2823	123	10	,	,	PUNCT
taxlaw-2823	123	11	340	340	NUM
taxlaw-2823	123	12	(	(	PUNCT
taxlaw-2823	123	13	2012	2012	NUM
taxlaw-2823	123	14	)	)	PUNCT
taxlaw-2823	123	15	.	.	PUNCT
taxlaw-2823	124	1	38	38	NUM
taxlaw-2823	124	2	see	see	VERB
taxlaw-2823	124	3	,	,	PUNCT
taxlaw-2823	124	4	e.g.	e.g.	ADV
taxlaw-2823	124	5	,	,	PUNCT
taxlaw-2823	124	6	i	i	PROPN
taxlaw-2823	124	7	d.	d.	PROPN
taxlaw-2823	124	8	(	(	PUNCT
taxlaw-2823	124	9	tax	tax	NOUN
taxlaw-2823	124	10	havens	haven	NOUN
taxlaw-2823	124	11	include	include	VERB
taxlaw-2823	124	12	"	"	PUNCT
taxlaw-2823	124	13	countries	country	NOUN
taxlaw-2823	124	14	with	with	ADP
taxlaw-2823	124	15	low	low	ADJ
taxlaw-2823	124	16	taxation	taxation	NOUN
taxlaw-2823	124	17	(	(	PUNCT
taxlaw-2823	124	18	e.g.	e.g.	ADV
taxlaw-2823	124	19	,	,	PUNCT
taxlaw-2823	124	20	switzerland	switzerland	PROPN
taxlaw-2823	124	21	,	,	PUNCT
taxlaw-2823	124	22	the	the	DET
taxlaw-2823	124	23	channel	channel	NOUN
taxlaw-2823	124	24	islands	island	NOUN
taxlaw-2823	124	25	)	)	PUNCT
taxlaw-2823	124	26	"	"	PUNCT
taxlaw-2823	124	27	)	)	PUNCT
taxlaw-2823	124	28	;	;	PUNCT
taxlaw-2823	124	29	jeremy	jeremy	PROPN
taxlaw-2823	124	30	scott	scott	PROPN
taxlaw-2823	124	31	,	,	PUNCT
taxlaw-2823	124	32	apple	apple	PROPN
taxlaw-2823	124	33	and	and	CCONJ
taxlaw-2823	124	34	ireland	ireland	NOUN
taxlaw-2823	124	35	try	try	VERB
taxlaw-2823	124	36	to	to	PART
taxlaw-2823	124	37	win	win	VERB
taxlaw-2823	124	38	spin	spin	VERB
taxlaw-2823	124	39	battle	battle	NOUN
taxlaw-2823	124	40	with	with	ADP
taxlaw-2823	124	41	the	the	DET
taxlaw-2823	124	42	senate	senate	PROPN
taxlaw-2823	124	43	,	,	PUNCT
taxlaw-2823	124	44	139	139	NUM
taxlaw-2823	124	45	tax	tax	NOUN
taxlaw-2823	124	46	notes	note	NOUN
taxlaw-2823	124	47	1089	1089	NUM
taxlaw-2823	124	48	,	,	PUNCT
taxlaw-2823	124	49	1089	1089	NUM
taxlaw-2823	124	50	(	(	PUNCT
taxlaw-2823	124	51	2013	2013	NUM
taxlaw-2823	124	52	)	)	PUNCT
taxlaw-2823	124	53	(	(	PUNCT
taxlaw-2823	124	54	"	"	PUNCT
taxlaw-2823	124	55	psi	psi	ADJ
taxlaw-2823	124	56	chair	chair	NOUN
taxlaw-2823	124	57	carl	carl	PROPN
taxlaw-2823	124	58	levin	levin	PROPN
taxlaw-2823	124	59	basically	basically	ADV
taxlaw-2823	124	60	called	call	VERB
taxlaw-2823	124	61	ireland	ireland	PROPN
taxlaw-2823	124	62	a	a	DET
taxlaw-2823	124	63	tax	tax	NOUN
taxlaw-2823	124	64	haven	haven	NOUN
taxlaw-2823	124	65	.	.	PUNCT
taxlaw-2823	124	66	.	.	PUNCT
taxlaw-2823	124	67	.	.	PUNCT
taxlaw-2823	124	68	.	.	PUNCT
taxlaw-2823	125	1	"	"	PUNCT
taxlaw-2823	125	2	)	)	PUNCT
taxlaw-2823	125	3	.	.	PUNCT
taxlaw-2823	126	1	176	176	NUM
taxlaw-2823	126	2	columbia	columbia	PROPN
taxlaw-2823	126	3	journal	journal	PROPN
taxlaw-2823	126	4	of	of	ADP
taxlaw-2823	126	5	tax	tax	NOUN
taxlaw-2823	126	6	law	law	NOUN
taxlaw-2823	126	7	[	[	X
taxlaw-2823	126	8	vol.5:170	vol.5:170	NUM
taxlaw-2823	126	9	percent	percent	NOUN
taxlaw-2823	126	10	,	,	PUNCT
taxlaw-2823	126	11	while	while	SCONJ
taxlaw-2823	126	12	switzerland	switzerland	NOUN
taxlaw-2823	126	13	taxes	tax	VERB
taxlaw-2823	126	14	corporate	corporate	ADJ
taxlaw-2823	126	15	income	income	NOUN
taxlaw-2823	126	16	at	at	ADP
taxlaw-2823	126	17	a	a	DET
taxlaw-2823	126	18	rate	rate	NOUN
taxlaw-2823	126	19	of	of	ADP
taxlaw-2823	126	20	8.5	8.5	NUM
taxlaw-2823	126	21	percent.39	percent.39	NOUN
taxlaw-2823	126	22	while	while	SCONJ
taxlaw-2823	126	23	both	both	DET
taxlaw-2823	126	24	rates	rate	NOUN
taxlaw-2823	126	25	are	be	AUX
taxlaw-2823	126	26	comparatively	comparatively	ADV
taxlaw-2823	126	27	low	low	ADJ
taxlaw-2823	126	28	—	—	PUNCT
taxlaw-2823	126	29	in	in	ADP
taxlaw-2823	126	30	2013	2013	NUM
taxlaw-2823	126	31	,	,	PUNCT
taxlaw-2823	126	32	the	the	DET
taxlaw-2823	126	33	average	average	ADJ
taxlaw-2823	126	34	oecd	oecd	PROPN
taxlaw-2823	126	35	corporate	corporate	ADJ
taxlaw-2823	126	36	tax	tax	NOUN
taxlaw-2823	126	37	rate	rate	NOUN
taxlaw-2823	126	38	was	be	AUX
taxlaw-2823	126	39	about	about	ADV
taxlaw-2823	126	40	23	23	NUM
taxlaw-2823	126	41	percent40	percent40	NOUN
taxlaw-2823	126	42	—	—	PUNCT
taxlaw-2823	126	43	it	it	PRON
taxlaw-2823	126	44	is	be	AUX
taxlaw-2823	126	45	not	not	PART
taxlaw-2823	126	46	clear	clear	ADJ
taxlaw-2823	126	47	why	why	SCONJ
taxlaw-2823	126	48	8.5	8.5	NUM
taxlaw-2823	126	49	percent	percent	NOUN
taxlaw-2823	126	50	or	or	CCONJ
taxlaw-2823	126	51	12.5	12.5	NUM
taxlaw-2823	126	52	percent	percent	NOUN
taxlaw-2823	126	53	is	be	AUX
taxlaw-2823	126	54	the	the	DET
taxlaw-2823	126	55	appropriate	appropriate	ADJ
taxlaw-2823	126	56	cut	cut	NOUN
taxlaw-2823	126	57	-	-	PUNCT
taxlaw-2823	126	58	off	off	NOUN
taxlaw-2823	126	59	for	for	ADP
taxlaw-2823	126	60	a	a	DET
taxlaw-2823	126	61	low	low	ADJ
taxlaw-2823	126	62	tax	tax	NOUN
taxlaw-2823	126	63	rate	rate	NOUN
taxlaw-2823	126	64	.	.	PUNCT
taxlaw-2823	127	1	a	a	DET
taxlaw-2823	127	2	tax	tax	NOUN
taxlaw-2823	127	3	haven	haven	NOUN
taxlaw-2823	127	4	’s	’s	PART
taxlaw-2823	127	5	low	low	ADJ
taxlaw-2823	127	6	tax	tax	NOUN
taxlaw-2823	127	7	rates	rate	NOUN
taxlaw-2823	127	8	do	do	AUX
taxlaw-2823	127	9	not	not	PART
taxlaw-2823	127	10	apply	apply	VERB
taxlaw-2823	127	11	to	to	ADP
taxlaw-2823	127	12	everybody	everybody	PRON
taxlaw-2823	127	13	,	,	PUNCT
taxlaw-2823	127	14	though	though	ADV
taxlaw-2823	127	15	.	.	PUNCT
taxlaw-2823	128	1	as	as	ADP
taxlaw-2823	128	2	its	its	PRON
taxlaw-2823	128	3	second	second	ADJ
taxlaw-2823	128	4	factor	factor	NOUN
taxlaw-2823	128	5	,	,	PUNCT
taxlaw-2823	128	6	the	the	DET
taxlaw-2823	128	7	oecd	oecd	PROPN
taxlaw-2823	128	8	looks	look	VERB
taxlaw-2823	128	9	at	at	ADP
taxlaw-2823	128	10	whether	whether	SCONJ
taxlaw-2823	128	11	a	a	DET
taxlaw-2823	128	12	country	country	NOUN
taxlaw-2823	128	13	ring	ring	NOUN
taxlaw-2823	128	14	-	-	PUNCT
taxlaw-2823	128	15	fences	fence	NOUN
taxlaw-2823	128	16	its	its	PRON
taxlaw-2823	128	17	preferential	preferential	ADJ
taxlaw-2823	128	18	rates	rate	NOUN
taxlaw-2823	128	19	to	to	PART
taxlaw-2823	128	20	ensure	ensure	VERB
taxlaw-2823	128	21	that	that	SCONJ
taxlaw-2823	128	22	they	they	PRON
taxlaw-2823	128	23	get	get	VERB
taxlaw-2823	128	24	the	the	DET
taxlaw-2823	128	25	revenue	revenue	NOUN
taxlaw-2823	128	26	they	they	PRON
taxlaw-2823	128	27	need	need	VERB
taxlaw-2823	128	28	.	.	PUNCT
taxlaw-2823	129	1	"	"	PUNCT
taxlaw-2823	129	2	ring	ring	NOUN
taxlaw-2823	129	3	-	-	PUNCT
taxlaw-2823	129	4	fencing	fencing	NOUN
taxlaw-2823	129	5	"	"	PUNCT
taxlaw-2823	129	6	means	mean	VERB
taxlaw-2823	129	7	that	that	SCONJ
taxlaw-2823	129	8	the	the	DET
taxlaw-2823	129	9	tax	tax	NOUN
taxlaw-2823	129	10	haven	haven	NOUN
taxlaw-2823	129	11	prevents	prevent	VERB
taxlaw-2823	129	12	residents	resident	NOUN
taxlaw-2823	129	13	from	from	ADP
taxlaw-2823	129	14	benefiting	benefit	VERB
taxlaw-2823	129	15	from	from	ADP
taxlaw-2823	129	16	the	the	DET
taxlaw-2823	129	17	lowor	lowor	ADJ
taxlaw-2823	129	18	no	no	DET
taxlaw-2823	129	19	-	-	PUNCT
taxlaw-2823	129	20	tax	tax	NOUN
taxlaw-2823	129	21	regime	regime	NOUN
taxlaw-2823	129	22	,	,	PUNCT
taxlaw-2823	129	23	while	while	SCONJ
taxlaw-2823	129	24	preventing	prevent	VERB
taxlaw-2823	129	25	foreigners	foreigner	NOUN
taxlaw-2823	129	26	from	from	ADP
taxlaw-2823	129	27	accessing	access	VERB
taxlaw-2823	129	28	domestic	domestic	ADJ
taxlaw-2823	129	29	markets.41	markets.41	PROPN
taxlaw-2823	129	30	that	that	PRON
taxlaw-2823	129	31	is	be	AUX
taxlaw-2823	129	32	,	,	PUNCT
taxlaw-2823	129	33	they	they	PRON
taxlaw-2823	129	34	"	"	PUNCT
taxlaw-2823	129	35	offer	offer	VERB
taxlaw-2823	129	36	a	a	DET
taxlaw-2823	129	37	zero	zero	NUM
taxlaw-2823	129	38	tax	tax	NOUN
taxlaw-2823	129	39	rate	rate	NOUN
taxlaw-2823	129	40	to	to	ADP
taxlaw-2823	129	41	nonresidents	nonresident	NOUN
taxlaw-2823	129	42	who	who	PRON
taxlaw-2823	129	43	park	park	VERB
taxlaw-2823	129	44	their	their	PRON
taxlaw-2823	129	45	money	money	NOUN
taxlaw-2823	129	46	there	there	ADV
taxlaw-2823	129	47	but	but	CCONJ
taxlaw-2823	129	48	tax	tax	NOUN
taxlaw-2823	129	49	residents	resident	NOUN
taxlaw-2823	129	50	fully	fully	ADV
taxlaw-2823	129	51	.	.	PUNCT
taxlaw-2823	130	1	"42	"42	NOUN
taxlaw-2823	130	2	ring	ring	NOUN
taxlaw-2823	130	3	-	-	PUNCT
taxlaw-2823	130	4	fencing	fence	VERB
taxlaw-2823	130	5	their	their	PRON
taxlaw-2823	130	6	preferential	preferential	ADJ
taxlaw-2823	130	7	tax	tax	NOUN
taxlaw-2823	130	8	regime	regime	NOUN
taxlaw-2823	130	9	allows	allow	VERB
taxlaw-2823	130	10	tax	tax	NOUN
taxlaw-2823	130	11	haven	haven	NOUN
taxlaw-2823	130	12	jurisdictions	jurisdiction	NOUN
taxlaw-2823	130	13	to	to	PART
taxlaw-2823	130	14	attract	attract	VERB
taxlaw-2823	130	15	foreign	foreign	ADJ
taxlaw-2823	130	16	capital	capital	NOUN
taxlaw-2823	130	17	with	with	ADP
taxlaw-2823	130	18	the	the	DET
taxlaw-2823	130	19	promise	promise	NOUN
taxlaw-2823	130	20	of	of	ADP
taxlaw-2823	130	21	low	low	ADJ
taxlaw-2823	130	22	or	or	CCONJ
taxlaw-2823	130	23	no	no	PRON
taxlaw-2823	130	24	taxes	taxis	NOUN
taxlaw-2823	130	25	while	while	SCONJ
taxlaw-2823	130	26	concurrently	concurrently	ADV
taxlaw-2823	130	27	raising	raise	VERB
taxlaw-2823	130	28	revenue	revenue	NOUN
taxlaw-2823	130	29	to	to	PART
taxlaw-2823	130	30	fund	fund	VERB
taxlaw-2823	130	31	governmental	governmental	ADJ
taxlaw-2823	130	32	services	service	NOUN
taxlaw-2823	130	33	by	by	ADP
taxlaw-2823	130	34	collecting	collect	VERB
taxlaw-2823	130	35	taxes	taxis	NOUN
taxlaw-2823	130	36	from	from	ADP
taxlaw-2823	130	37	residents	resident	NOUN
taxlaw-2823	130	38	.	.	PUNCT
taxlaw-2823	131	1	the	the	DET
taxlaw-2823	131	2	third	third	ADJ
taxlaw-2823	131	3	factor	factor	NOUN
taxlaw-2823	131	4	requires	require	VERB
taxlaw-2823	131	5	a	a	DET
taxlaw-2823	131	6	lack	lack	NOUN
taxlaw-2823	131	7	of	of	ADP
taxlaw-2823	131	8	transparency	transparency	NOUN
taxlaw-2823	131	9	.	.	PUNCT
taxlaw-2823	132	1	a	a	DET
taxlaw-2823	132	2	transparent	transparent	ADJ
taxlaw-2823	132	3	tax	tax	NOUN
taxlaw-2823	132	4	regime	regime	NOUN
taxlaw-2823	132	5	clearly	clearly	ADV
taxlaw-2823	132	6	lays	lay	VERB
taxlaw-2823	132	7	out	out	ADP
taxlaw-2823	132	8	how	how	SCONJ
taxlaw-2823	132	9	the	the	DET
taxlaw-2823	132	10	tax	tax	NOUN
taxlaw-2823	132	11	applies	apply	VERB
taxlaw-2823	132	12	to	to	ADP
taxlaw-2823	132	13	taxpayers	taxpayer	NOUN
taxlaw-2823	132	14	and	and	CCONJ
taxlaw-2823	132	15	makes	make	VERB
taxlaw-2823	132	16	the	the	DET
taxlaw-2823	132	17	details	detail	NOUN
taxlaw-2823	132	18	of	of	ADP
taxlaw-2823	132	19	the	the	DET
taxlaw-2823	132	20	regime	regime	NOUN
taxlaw-2823	132	21	available	available	ADJ
taxlaw-2823	132	22	to	to	ADP
taxlaw-2823	132	23	the	the	DET
taxlaw-2823	132	24	tax	tax	NOUN
taxlaw-2823	132	25	authorities	authority	NOUN
taxlaw-2823	132	26	of	of	ADP
taxlaw-2823	132	27	other	other	ADJ
taxlaw-2823	132	28	interested	interested	ADJ
taxlaw-2823	132	29	countries.43	countries.43	NOUN
taxlaw-2823	132	30	a	a	DET
taxlaw-2823	132	31	tax	tax	NOUN
taxlaw-2823	132	32	regime	regime	NOUN
taxlaw-2823	132	33	lacks	lack	VERB
taxlaw-2823	132	34	transparency	transparency	NOUN
taxlaw-2823	132	35	when	when	SCONJ
taxlaw-2823	132	36	,	,	PUNCT
taxlaw-2823	132	37	for	for	ADP
taxlaw-2823	132	38	example	example	NOUN
taxlaw-2823	132	39	,	,	PUNCT
taxlaw-2823	132	40	the	the	DET
taxlaw-2823	132	41	"	"	PUNCT
taxlaw-2823	132	42	tax	tax	NOUN
taxlaw-2823	132	43	laws	law	NOUN
taxlaw-2823	132	44	are	be	AUX
taxlaw-2823	132	45	negotiable	negotiable	ADJ
taxlaw-2823	132	46	or	or	CCONJ
taxlaw-2823	132	47	employed	employ	VERB
taxlaw-2823	132	48	selectively	selectively	ADV
taxlaw-2823	132	49	in	in	ADP
taxlaw-2823	132	50	favor	favor	NOUN
taxlaw-2823	132	51	of	of	ADP
taxlaw-2823	132	52	foreign	foreign	ADJ
taxlaw-2823	132	53	investors	investor	NOUN
taxlaw-2823	132	54	as	as	ADP
taxlaw-2823	132	55	a	a	DET
taxlaw-2823	132	56	matter	matter	NOUN
taxlaw-2823	132	57	of	of	ADP
taxlaw-2823	132	58	practice	practice	NOUN
taxlaw-2823	132	59	.	.	PUNCT
taxlaw-2823	133	1	"44	"44	PUNCT
taxlaw-2823	134	1	this	this	DET
taxlaw-2823	134	2	lack	lack	NOUN
taxlaw-2823	134	3	of	of	ADP
taxlaw-2823	134	4	transparency	transparency	NOUN
taxlaw-2823	134	5	can	can	AUX
taxlaw-2823	134	6	arise	arise	VERB
taxlaw-2823	134	7	as	as	ADP
taxlaw-2823	134	8	the	the	DET
taxlaw-2823	134	9	result	result	NOUN
taxlaw-2823	134	10	of	of	ADP
taxlaw-2823	134	11	favorable	favorable	ADJ
taxlaw-2823	134	12	administrative	administrative	ADJ
taxlaw-2823	134	13	rulings	ruling	NOUN
taxlaw-2823	134	14	that	that	PRON
taxlaw-2823	134	15	allow	allow	VERB
taxlaw-2823	134	16	a	a	DET
taxlaw-2823	134	17	particular	particular	ADJ
taxlaw-2823	134	18	sector	sector	NOUN
taxlaw-2823	134	19	to	to	PART
taxlaw-2823	134	20	pay	pay	VERB
taxlaw-2823	134	21	less	less	ADJ
taxlaw-2823	134	22	tax	tax	NOUN
taxlaw-2823	134	23	,	,	PUNCT
taxlaw-2823	134	24	special	special	ADJ
taxlaw-2823	134	25	administrative	administrative	ADJ
taxlaw-2823	134	26	practices	practice	NOUN
taxlaw-2823	134	27	,	,	PUNCT
taxlaw-2823	134	28	or	or	CCONJ
taxlaw-2823	134	29	even	even	ADV
taxlaw-2823	134	30	a	a	DET
taxlaw-2823	134	31	country	country	NOUN
taxlaw-2823	134	32	’s	’s	PART
taxlaw-2823	134	33	decision	decision	NOUN
taxlaw-2823	134	34	not	not	PART
taxlaw-2823	134	35	to	to	PART
taxlaw-2823	134	36	enforce	enforce	VERB
taxlaw-2823	134	37	its	its	PRON
taxlaw-2823	134	38	tax	tax	NOUN
taxlaw-2823	134	39	laws	law	NOUN
taxlaw-2823	134	40	against	against	ADP
taxlaw-2823	134	41	certain	certain	ADJ
taxlaw-2823	134	42	taxpayers.45	taxpayers.45	NUM
taxlaw-2823	134	43	the	the	DET
taxlaw-2823	134	44	oecd	oecd	PROPN
taxlaw-2823	134	45	’s	’s	PART
taxlaw-2823	134	46	final	final	ADJ
taxlaw-2823	134	47	key	key	ADJ
taxlaw-2823	134	48	factor	factor	NOUN
taxlaw-2823	134	49	is	be	AUX
taxlaw-2823	134	50	that	that	SCONJ
taxlaw-2823	134	51	a	a	DET
taxlaw-2823	134	52	tax	tax	NOUN
taxlaw-2823	134	53	haven	haven	NOUN
taxlaw-2823	134	54	lacks	lack	VERB
taxlaw-2823	134	55	the	the	DET
taxlaw-2823	134	56	ability	ability	NOUN
taxlaw-2823	134	57	or	or	CCONJ
taxlaw-2823	134	58	willingness	willingness	NOUN
taxlaw-2823	134	59	to	to	PART
taxlaw-2823	134	60	effectively	effectively	ADV
taxlaw-2823	134	61	exchange	exchange	VERB
taxlaw-2823	134	62	information.46	information.46	PROPN
taxlaw-2823	134	63	this	this	DET
taxlaw-2823	134	64	lack	lack	NOUN
taxlaw-2823	134	65	of	of	ADP
taxlaw-2823	134	66	effective	effective	ADJ
taxlaw-2823	134	67	information	information	NOUN
taxlaw-2823	134	68	exchange	exchange	NOUN
taxlaw-2823	134	69	can	can	AUX
taxlaw-2823	134	70	result	result	VERB
taxlaw-2823	134	71	from	from	ADP
taxlaw-2823	134	72	secrecy	secrecy	PROPN
taxlaw-2823	134	73	laws.47	laws.47	PROPN
taxlaw-2823	134	74	switzerland	switzerland	PROPN
taxlaw-2823	134	75	,	,	PUNCT
taxlaw-2823	134	76	for	for	ADP
taxlaw-2823	134	77	example	example	NOUN
taxlaw-2823	134	78	,	,	PUNCT
taxlaw-2823	134	79	has	have	VERB
taxlaw-2823	134	80	strict	strict	ADJ
taxlaw-2823	134	81	bank	bank	NOUN
taxlaw-2823	134	82	secrecy	secrecy	NOUN
taxlaw-2823	134	83	laws	law	NOUN
taxlaw-2823	134	84	,	,	PUNCT
taxlaw-2823	134	85	the	the	DET
taxlaw-2823	134	86	violation	violation	NOUN
taxlaw-2823	134	87	of	of	ADP
taxlaw-2823	134	88	which	which	PRON
taxlaw-2823	134	89	can	can	AUX
taxlaw-2823	134	90	result	result	VERB
taxlaw-2823	134	91	in	in	ADP
taxlaw-2823	134	92	criminal	criminal	ADJ
taxlaw-2823	134	93	sanctions.48	sanctions.48	NOUN
taxlaw-2823	134	94	similarly	similarly	ADV
taxlaw-2823	134	95	,	,	PUNCT
taxlaw-2823	134	96	cayman	cayman	NOUN
taxlaw-2823	134	97	islands	island	NOUN
taxlaw-2823	134	98	law	law	PROPN
taxlaw-2823	134	99	makes	make	VERB
taxlaw-2823	134	100	revealing	reveal	VERB
taxlaw-2823	134	101	certain	certain	ADJ
taxlaw-2823	134	102	financial	financial	ADJ
taxlaw-2823	134	103	information	information	NOUN
taxlaw-2823	134	104	a	a	DET
taxlaw-2823	134	105	criminal	criminal	ADJ
taxlaw-2823	134	106	offense.49	offense.49	NOUN
taxlaw-2823	134	107	even	even	ADV
taxlaw-2823	134	108	where	where	SCONJ
taxlaw-2823	134	109	a	a	DET
taxlaw-2823	134	110	country	country	NOUN
taxlaw-2823	134	111	39	39	NUM
taxlaw-2823	134	112	andrew	andrew	PROPN
taxlaw-2823	134	113	pike	pike	PROPN
taxlaw-2823	134	114	,	,	PUNCT
taxlaw-2823	134	115	u.s	u.s	PROPN
taxlaw-2823	134	116	.	.	PROPN
taxlaw-2823	134	117	taxes	taxis	NOUN
taxlaw-2823	134	118	corporate	corporate	ADJ
taxlaw-2823	134	119	income	income	NOUN
taxlaw-2823	134	120	at	at	ADP
taxlaw-2823	134	121	comparatively	comparatively	ADV
taxlaw-2823	134	122	low	low	ADJ
taxlaw-2823	134	123	rate	rate	NOUN
taxlaw-2823	134	124	,	,	PUNCT
taxlaw-2823	134	125	134	134	NUM
taxlaw-2823	134	126	tax	tax	NOUN
taxlaw-2823	134	127	notes	note	NOUN
taxlaw-2823	134	128	1533	1533	NUM
taxlaw-2823	134	129	,	,	PUNCT
taxlaw-2823	134	130	1546	1546	NUM
taxlaw-2823	134	131	(	(	PUNCT
taxlaw-2823	134	132	2012	2012	NUM
taxlaw-2823	134	133	)	)	PUNCT
taxlaw-2823	134	134	.	.	PUNCT
taxlaw-2823	135	1	40	40	NUM
taxlaw-2823	135	2	http://www.oecd.org/tax/tax-policy/tax-database.htm#c_corporatecaptial	http://www.oecd.org/tax/tax-policy/tax-database.htm#c_corporatecaptial	ADJ
taxlaw-2823	135	3	(	(	PUNCT
taxlaw-2823	135	4	follow	follow	VERB
taxlaw-2823	135	5	the	the	DET
taxlaw-2823	135	6	"	"	PUNCT
taxlaw-2823	135	7	basic	basic	ADJ
taxlaw-2823	135	8	(	(	PUNCT
taxlaw-2823	135	9	non	non	ADJ
taxlaw-2823	135	10	-	-	ADJ
taxlaw-2823	135	11	targeted	targeted	ADJ
taxlaw-2823	135	12	)	)	PUNCT
taxlaw-2823	135	13	corporate	corporate	ADJ
taxlaw-2823	135	14	income	income	NOUN
taxlaw-2823	135	15	tax	tax	NOUN
taxlaw-2823	135	16	"	"	PUNCT
taxlaw-2823	135	17	link	link	NOUN
taxlaw-2823	135	18	for	for	ADP
taxlaw-2823	135	19	an	an	DET
taxlaw-2823	135	20	excel	excel	NOUN
taxlaw-2823	135	21	spreadsheet	spreadsheet	NOUN
taxlaw-2823	135	22	containing	contain	VERB
taxlaw-2823	135	23	tax	tax	NOUN
taxlaw-2823	135	24	rates	rate	NOUN
taxlaw-2823	135	25	)	)	PUNCT
taxlaw-2823	135	26	.	.	PUNCT
taxlaw-2823	136	1	41	41	NUM
taxlaw-2823	136	2	joann	joann	PROPN
taxlaw-2823	136	3	m.	m.	NOUN
taxlaw-2823	136	4	weiner	weiner	NOUN
taxlaw-2823	136	5	&	&	CCONJ
taxlaw-2823	136	6	hugh	hugh	PROPN
taxlaw-2823	136	7	j.	j.	PROPN
taxlaw-2823	136	8	ault	ault	PROPN
taxlaw-2823	136	9	,	,	PUNCT
taxlaw-2823	136	10	the	the	DET
taxlaw-2823	136	11	oecd	oecd	PROPN
taxlaw-2823	136	12	’s	’s	PART
taxlaw-2823	136	13	report	report	NOUN
taxlaw-2823	136	14	on	on	ADP
taxlaw-2823	136	15	harmful	harmful	ADJ
taxlaw-2823	136	16	tax	tax	NOUN
taxlaw-2823	136	17	competition	competition	NOUN
taxlaw-2823	136	18	,	,	PUNCT
taxlaw-2823	136	19	51	51	NUM
taxlaw-2823	136	20	nat	nat	NOUN
taxlaw-2823	136	21	.	.	PUNCT
taxlaw-2823	137	1	tax	tax	PROPN
taxlaw-2823	137	2	j.	j.	PROPN
taxlaw-2823	137	3	601	601	PROPN
taxlaw-2823	137	4	,	,	PUNCT
taxlaw-2823	137	5	604	604	NUM
taxlaw-2823	137	6	(	(	PUNCT
taxlaw-2823	137	7	1998	1998	NUM
taxlaw-2823	137	8	)	)	PUNCT
taxlaw-2823	137	9	.	.	PUNCT
taxlaw-2823	138	1	that	that	PRON
taxlaw-2823	138	2	is	be	AUX
taxlaw-2823	138	3	,	,	PUNCT
taxlaw-2823	138	4	they	they	PRON
taxlaw-2823	138	5	"	"	PUNCT
taxlaw-2823	138	6	offer	offer	VERB
taxlaw-2823	138	7	a	a	DET
taxlaw-2823	138	8	zero	zero	NUM
taxlaw-2823	138	9	tax	tax	NOUN
taxlaw-2823	138	10	rate	rate	NOUN
taxlaw-2823	138	11	to	to	ADP
taxlaw-2823	138	12	nonresidents	nonresident	NOUN
taxlaw-2823	138	13	who	who	PRON
taxlaw-2823	138	14	park	park	VERB
taxlaw-2823	138	15	their	their	PRON
taxlaw-2823	138	16	money	money	NOUN
taxlaw-2823	138	17	there	there	PRON
taxlaw-2823	138	18	buy	buy	VERB
taxlaw-2823	138	19	tax	tax	NOUN
taxlaw-2823	138	20	residents	resident	NOUN
taxlaw-2823	138	21	fully	fully	ADV
taxlaw-2823	138	22	.	.	PUNCT
taxlaw-2823	138	23	"	"	PUNCT
taxlaw-2823	139	1	42	42	NUM
taxlaw-2823	139	2	nicholas	nicholas	PROPN
taxlaw-2823	139	3	shaxson	shaxson	PROPN
taxlaw-2823	139	4	,	,	PUNCT
taxlaw-2823	139	5	treasure	treasure	NOUN
taxlaw-2823	139	6	islands	island	NOUN
taxlaw-2823	139	7	:	:	PUNCT
taxlaw-2823	139	8	uncovering	uncover	VERB
taxlaw-2823	139	9	the	the	DET
taxlaw-2823	139	10	damage	damage	NOUN
taxlaw-2823	139	11	of	of	ADP
taxlaw-2823	139	12	offshore	offshore	ADJ
taxlaw-2823	139	13	banking	banking	NOUN
taxlaw-2823	139	14	and	and	CCONJ
taxlaw-2823	139	15	tax	tax	NOUN
taxlaw-2823	139	16	havens	haven	NOUN
taxlaw-2823	139	17	12	12	NUM
taxlaw-2823	139	18	(	(	PUNCT
taxlaw-2823	139	19	2011	2011	NUM
taxlaw-2823	139	20	)	)	PUNCT
taxlaw-2823	139	21	.	.	PUNCT
taxlaw-2823	140	1	43	43	NUM
taxlaw-2823	140	2	oecd	oecd	ADJ
taxlaw-2823	140	3	,	,	PUNCT
taxlaw-2823	140	4	harmful	harmful	ADJ
taxlaw-2823	140	5	tax	tax	NOUN
taxlaw-2823	140	6	competition	competition	NOUN
taxlaw-2823	140	7	,	,	PUNCT
taxlaw-2823	140	8	supra	supra	PROPN
taxlaw-2823	140	9	note	note	NOUN
taxlaw-2823	140	10	34	34	NUM
taxlaw-2823	140	11	,	,	PUNCT
taxlaw-2823	140	12	at	at	ADP
taxlaw-2823	140	13	28	28	NUM
taxlaw-2823	140	14	.	.	PUNCT
taxlaw-2823	141	1	44	44	NUM
taxlaw-2823	141	2	keith	keith	PROPN
taxlaw-2823	141	3	engel	engel	PROPN
taxlaw-2823	141	4	,	,	PUNCT
taxlaw-2823	141	5	tax	tax	NOUN
taxlaw-2823	141	6	neutrality	neutrality	NOUN
taxlaw-2823	141	7	to	to	ADP
taxlaw-2823	141	8	the	the	DET
taxlaw-2823	141	9	left	left	ADJ
taxlaw-2823	141	10	,	,	PUNCT
taxlaw-2823	141	11	international	international	ADJ
taxlaw-2823	141	12	competitiveness	competitiveness	NOUN
taxlaw-2823	141	13	to	to	ADP
taxlaw-2823	141	14	the	the	DET
taxlaw-2823	141	15	right	right	NOUN
taxlaw-2823	141	16	,	,	PUNCT
taxlaw-2823	141	17	stuck	stick	VERB
taxlaw-2823	141	18	in	in	ADP
taxlaw-2823	141	19	the	the	DET
taxlaw-2823	141	20	middle	middle	NOUN
taxlaw-2823	141	21	with	with	ADP
taxlaw-2823	141	22	subpart	subpart	PROPN
taxlaw-2823	141	23	f	f	PROPN
taxlaw-2823	141	24	,	,	PUNCT
taxlaw-2823	141	25	79	79	NUM
taxlaw-2823	141	26	tex	tex	PROPN
taxlaw-2823	141	27	.	.	PROPN
taxlaw-2823	141	28	l.	l.	PROPN
taxlaw-2823	141	29	rev	rev	PROPN
taxlaw-2823	141	30	.	.	PROPN
taxlaw-2823	141	31	1525	1525	NUM
taxlaw-2823	141	32	,	,	PUNCT
taxlaw-2823	141	33	1559	1559	NUM
taxlaw-2823	141	34	(	(	PUNCT
taxlaw-2823	141	35	2001	2001	NUM
taxlaw-2823	141	36	)	)	PUNCT
taxlaw-2823	141	37	.	.	PUNCT
taxlaw-2823	142	1	45	45	NUM
taxlaw-2823	142	2	oecd	oecd	ADJ
taxlaw-2823	142	3	,	,	PUNCT
taxlaw-2823	142	4	harmful	harmful	ADJ
taxlaw-2823	142	5	tax	tax	NOUN
taxlaw-2823	142	6	competition	competition	NOUN
taxlaw-2823	142	7	,	,	PUNCT
taxlaw-2823	142	8	supra	supra	PROPN
taxlaw-2823	142	9	note	note	NOUN
taxlaw-2823	142	10	34	34	NUM
taxlaw-2823	142	11	,	,	PUNCT
taxlaw-2823	142	12	at	at	ADP
taxlaw-2823	142	13	28–29	28–29	NUM
taxlaw-2823	142	14	.	.	PUNCT
taxlaw-2823	143	1	46	46	NUM
taxlaw-2823	144	1	i	i	PRON
taxlaw-2823	144	2	d.	d.	PROPN
taxlaw-2823	144	3	at	at	ADP
taxlaw-2823	144	4	29	29	NUM
taxlaw-2823	144	5	.	.	PUNCT
taxlaw-2823	145	1	47	47	NUM
taxlaw-2823	146	1	i	i	PRON
taxlaw-2823	146	2	d.	d.	PROPN
taxlaw-2823	146	3	48	48	NUM
taxlaw-2823	146	4	kristen	kristen	PROPN
taxlaw-2823	146	5	a.	a.	PROPN
taxlaw-2823	146	6	parillo	parillo	PROPN
taxlaw-2823	146	7	,	,	PUNCT
taxlaw-2823	146	8	switzerland	switzerland	PROPN
taxlaw-2823	146	9	,	,	PUNCT
taxlaw-2823	146	10	u.s	u.s	PROPN
taxlaw-2823	146	11	.	.	PROPN
taxlaw-2823	146	12	sign	sign	PROPN
taxlaw-2823	146	13	fatca	fatca	PROPN
taxlaw-2823	146	14	agreement	agreement	NOUN
taxlaw-2823	146	15	,	,	PUNCT
taxlaw-2823	146	16	138	138	NUM
taxlaw-2823	146	17	tax	tax	NOUN
taxlaw-2823	146	18	notes	note	NOUN
taxlaw-2823	146	19	803	803	NUM
taxlaw-2823	146	20	,	,	PUNCT
taxlaw-2823	146	21	803	803	NUM
taxlaw-2823	146	22	(	(	PUNCT
taxlaw-2823	146	23	2013	2013	NUM
taxlaw-2823	146	24	)	)	PUNCT
taxlaw-2823	146	25	.	.	PUNCT
taxlaw-2823	147	1	under	under	ADP
taxlaw-2823	147	2	a	a	DET
taxlaw-2823	147	3	recently	recently	ADV
taxlaw-2823	147	4	-	-	PUNCT
taxlaw-2823	147	5	enacted	enact	VERB
taxlaw-2823	147	6	intergovernmental	intergovernmental	ADJ
taxlaw-2823	147	7	agreement	agreement	NOUN
taxlaw-2823	147	8	,	,	PUNCT
taxlaw-2823	147	9	however	however	ADV
taxlaw-2823	147	10	,	,	PUNCT
taxlaw-2823	147	11	entities	entity	NOUN
taxlaw-2823	147	12	subject	subject	ADJ
taxlaw-2823	147	13	to	to	ADP
taxlaw-2823	147	14	the	the	DET
taxlaw-2823	147	15	agreement	agreement	NOUN
taxlaw-2823	147	16	(	(	PUNCT
taxlaw-2823	147	17	including	include	VERB
taxlaw-2823	147	18	swiss	swiss	ADJ
taxlaw-2823	147	19	banks	bank	NOUN
taxlaw-2823	147	20	)	)	PUNCT
taxlaw-2823	147	21	can	can	AUX
taxlaw-2823	147	22	disclose	disclose	VERB
taxlaw-2823	147	23	certain	certain	ADJ
taxlaw-2823	147	24	information	information	NOUN
taxlaw-2823	147	25	to	to	ADP
taxlaw-2823	147	26	the	the	DET
taxlaw-2823	147	27	u.s	u.s	PROPN
taxlaw-2823	147	28	.	.	PROPN
taxlaw-2823	147	29	without	without	ADP
taxlaw-2823	147	30	violating	violate	VERB
taxlaw-2823	147	31	secrecy	secrecy	NOUN
taxlaw-2823	147	32	laws	law	NOUN
taxlaw-2823	147	33	.	.	PUNCT
taxlaw-2823	148	1	i	i	PRON
taxlaw-2823	148	2	d.	d.	PROPN
taxlaw-2823	148	3	;	;	PUNCT
taxlaw-2823	148	4	see	see	VERB
taxlaw-2823	148	5	agreement	agreement	NOUN
taxlaw-2823	148	6	between	between	ADP
taxlaw-2823	148	7	switzerland	switzerland	PROPN
taxlaw-2823	148	8	and	and	CCONJ
taxlaw-2823	148	9	the	the	DET
taxlaw-2823	148	10	united	united	PROPN
taxlaw-2823	148	11	states	states	PROPN
taxlaw-2823	148	12	of	of	ADP
taxlaw-2823	148	13	america	america	PROPN
taxlaw-2823	148	14	for	for	ADP
taxlaw-2823	148	15	cooperation	cooperation	NOUN
taxlaw-2823	148	16	to	to	PART
taxlaw-2823	148	17	facilitate	facilitate	VERB
taxlaw-2823	148	18	the	the	DET
taxlaw-2823	148	19	implementation	implementation	NOUN
taxlaw-2823	148	20	of	of	ADP
taxlaw-2823	148	21	fatca	fatca	ADJ
taxlaw-2823	148	22	,	,	PUNCT
taxlaw-2823	148	23	art	art	NOUN
taxlaw-2823	148	24	.	.	PUNCT
taxlaw-2823	149	1	2(7	2(7	NUM
taxlaw-2823	149	2	)	)	PUNCT
taxlaw-2823	149	3	,	,	PUNCT
taxlaw-2823	149	4	(	(	PUNCT
taxlaw-2823	149	5	9	9	NUM
taxlaw-2823	149	6	)	)	PUNCT
taxlaw-2823	149	7	,	,	PUNCT
taxlaw-2823	150	1	u.s.-switz	u.s.-switz	PROPN
taxlaw-2823	150	2	.	.	PROPN
taxlaw-2823	150	3	,	,	PUNCT
taxlaw-2823	150	4	feb	feb	PROPN
taxlaw-2823	150	5	.	.	PROPN
taxlaw-2823	150	6	14	14	NUM
taxlaw-2823	150	7	,	,	PUNCT
taxlaw-2823	150	8	2013	2013	NUM
taxlaw-2823	150	9	,	,	PUNCT
taxlaw-2823	150	10	available	available	ADJ
taxlaw-2823	150	11	at	at	ADP
taxlaw-2823	150	12	http://www.treasury.gov/resource-center/taxpolicy/treaties/documents/fatca-agreement-switzerland-2-14-2013.pdf	http://www.treasury.gov/resource-center/taxpolicy/treaties/documents/fatca-agreement-switzerland-2-14-2013.pdf	PROPN
taxlaw-2823	150	13	(	(	PUNCT
taxlaw-2823	150	14	including	include	VERB
taxlaw-2823	150	15	“	"	PUNCT
taxlaw-2823	150	16	custodial	custodial	ADJ
taxlaw-2823	150	17	institutions	institution	NOUN
taxlaw-2823	150	18	”	"	PUNCT
taxlaw-2823	150	19	within	within	ADP
taxlaw-2823	150	20	the	the	DET
taxlaw-2823	150	21	definition	definition	NOUN
taxlaw-2823	150	22	of	of	ADP
taxlaw-2823	150	23	financial	financial	ADJ
taxlaw-2823	150	24	institutions	institution	NOUN
taxlaw-2823	150	25	subject	subject	ADJ
taxlaw-2823	150	26	to	to	ADP
taxlaw-2823	150	27	fatca	fatca	ADJ
taxlaw-2823	150	28	)	)	PUNCT
taxlaw-2823	150	29	.	.	PUNCT
taxlaw-2823	151	1	for	for	ADP
taxlaw-2823	151	2	more	more	ADJ
taxlaw-2823	151	3	on	on	ADP
taxlaw-2823	151	4	these	these	DET
taxlaw-2823	151	5	intergovernmental	intergovernmental	ADJ
taxlaw-2823	151	6	agreements	agreement	NOUN
taxlaw-2823	151	7	,	,	PUNCT
taxlaw-2823	151	8	see	see	VERB
taxlaw-2823	151	9	infra	infra	NOUN
taxlaw-2823	151	10	notes	note	VERB
taxlaw-2823	151	11	208–222	208–222	NUM
taxlaw-2823	151	12	and	and	CCONJ
taxlaw-2823	151	13	accompanying	accompany	VERB
taxlaw-2823	151	14	text	text	NOUN
taxlaw-2823	151	15	.	.	PUNCT
taxlaw-2823	152	1	49	49	NUM
taxlaw-2823	152	2	shaxon	shaxon	PROPN
taxlaw-2823	152	3	,	,	PUNCT
taxlaw-2823	152	4	supra	supra	PROPN
taxlaw-2823	152	5	note	note	NOUN
taxlaw-2823	152	6	42	42	NUM
taxlaw-2823	152	7	,	,	PUNCT
taxlaw-2823	152	8	at	at	ADP
taxlaw-2823	152	9	101	101	NUM
taxlaw-2823	152	10	(	(	PUNCT
taxlaw-2823	152	11	"	"	PUNCT
taxlaw-2823	152	12	fearing	fear	VERB
taxlaw-2823	152	13	that	that	SCONJ
taxlaw-2823	152	14	field	field	NOUN
taxlaw-2823	152	15	would	would	AUX
taxlaw-2823	152	16	spill	spill	VERB
taxlaw-2823	152	17	his	his	PRON
taxlaw-2823	152	18	clients	client	NOUN
taxlaw-2823	152	19	’	’	PART
taxlaw-2823	152	20	secrets	secret	NOUN
taxlaw-2823	152	21	,	,	PUNCT
taxlaw-2823	152	22	exposing	expose	VERB
taxlaw-2823	152	23	the	the	DET
taxlaw-2823	152	24	caymans	cayman	NOUN
taxlaw-2823	152	25	to	to	ADP
taxlaw-2823	152	26	a	a	DET
taxlaw-2823	152	27	major	major	ADJ
taxlaw-2823	152	28	international	international	ADJ
taxlaw-2823	152	29	scandal	scandal	NOUN
taxlaw-2823	152	30	,	,	PUNCT
taxlaw-2823	152	31	an	an	DET
taxlaw-2823	152	32	oppressive	oppressive	ADJ
taxlaw-2823	152	33	new	new	ADJ
taxlaw-2823	152	34	secrecy	secrecy	NOUN
taxlaw-2823	152	35	law	law	NOUN
taxlaw-2823	152	36	was	be	AUX
taxlaw-2823	152	37	drafted	draft	VERB
taxlaw-2823	152	38	,	,	PUNCT
taxlaw-2823	152	39	the	the	DET
taxlaw-2823	152	40	now	now	ADV
taxlaw-2823	152	41	infamous	infamous	ADJ
taxlaw-2823	152	42	2014	2014	NUM
taxlaw-2823	152	43	]	]	PUNCT
taxlaw-2823	153	1	the	the	DET
taxlaw-2823	153	2	u.s	u.s	PROPN
taxlaw-2823	153	3	.	.	PROPN
taxlaw-2823	153	4	as	as	ADP
taxlaw-2823	153	5	tax	tax	NOUN
taxlaw-2823	153	6	haven	haven	NOUN
taxlaw-2823	153	7	?	?	PUNCT
taxlaw-2823	153	8	177	177	NUM
taxlaw-2823	153	9	does	do	AUX
taxlaw-2823	153	10	not	not	PART
taxlaw-2823	153	11	require	require	VERB
taxlaw-2823	153	12	its	its	PRON
taxlaw-2823	153	13	financial	financial	ADJ
taxlaw-2823	153	14	institutions	institution	NOUN
taxlaw-2823	153	15	to	to	PART
taxlaw-2823	153	16	maintain	maintain	VERB
taxlaw-2823	153	17	depositor	depositor	NOUN
taxlaw-2823	153	18	secrecy	secrecy	NOUN
taxlaw-2823	153	19	by	by	ADP
taxlaw-2823	153	20	law	law	NOUN
taxlaw-2823	153	21	,	,	PUNCT
taxlaw-2823	153	22	however	however	ADV
taxlaw-2823	153	23	,	,	PUNCT
taxlaw-2823	153	24	it	it	PRON
taxlaw-2823	153	25	still	still	ADV
taxlaw-2823	153	26	may	may	AUX
taxlaw-2823	153	27	lack	lack	VERB
taxlaw-2823	153	28	effective	effective	ADJ
taxlaw-2823	153	29	information	information	NOUN
taxlaw-2823	153	30	exchange	exchange	NOUN
taxlaw-2823	153	31	where	where	SCONJ
taxlaw-2823	153	32	,	,	PUNCT
taxlaw-2823	153	33	for	for	ADP
taxlaw-2823	153	34	example	example	NOUN
taxlaw-2823	153	35	,	,	PUNCT
taxlaw-2823	153	36	its	its	PRON
taxlaw-2823	153	37	administrative	administrative	ADJ
taxlaw-2823	153	38	policies	policy	NOUN
taxlaw-2823	153	39	or	or	CCONJ
taxlaw-2823	153	40	practices	practice	NOUN
taxlaw-2823	153	41	do	do	AUX
taxlaw-2823	153	42	not	not	PART
taxlaw-2823	153	43	allow	allow	VERB
taxlaw-2823	153	44	for	for	ADP
taxlaw-2823	153	45	such	such	ADJ
taxlaw-2823	153	46	exchange	exchange	NOUN
taxlaw-2823	153	47	,	,	PUNCT
taxlaw-2823	153	48	or	or	CCONJ
taxlaw-2823	153	49	even	even	ADV
taxlaw-2823	153	50	where	where	SCONJ
taxlaw-2823	153	51	the	the	DET
taxlaw-2823	153	52	country	country	NOUN
taxlaw-2823	153	53	is	be	AUX
taxlaw-2823	153	54	just	just	ADV
taxlaw-2823	153	55	uncooperative	uncooperative	ADJ
taxlaw-2823	153	56	with	with	ADP
taxlaw-2823	153	57	other	other	ADJ
taxlaw-2823	153	58	countries.50	countries.50	PROPN
taxlaw-2823	153	59	b.	b.	PROPN
taxlaw-2823	153	60	capital	capital	PROPN
taxlaw-2823	153	61	flight	flight	NOUN
taxlaw-2823	153	62	to	to	ADP
taxlaw-2823	153	63	the	the	DET
taxlaw-2823	153	64	united	united	PROPN
taxlaw-2823	153	65	states	states	PROPN
taxlaw-2823	153	66	even	even	ADV
taxlaw-2823	153	67	though	though	SCONJ
taxlaw-2823	153	68	the	the	DET
taxlaw-2823	153	69	oecd	oecd	PROPN
taxlaw-2823	153	70	has	have	AUX
taxlaw-2823	153	71	laid	lay	VERB
taxlaw-2823	153	72	out	out	ADP
taxlaw-2823	153	73	criteria	criterion	NOUN
taxlaw-2823	153	74	to	to	PART
taxlaw-2823	153	75	determine	determine	VERB
taxlaw-2823	153	76	whether	whether	SCONJ
taxlaw-2823	153	77	a	a	DET
taxlaw-2823	153	78	country	country	NOUN
taxlaw-2823	153	79	acts	act	VERB
taxlaw-2823	153	80	as	as	ADP
taxlaw-2823	153	81	a	a	DET
taxlaw-2823	153	82	tax	tax	NOUN
taxlaw-2823	153	83	haven	haven	NOUN
taxlaw-2823	153	84	,	,	PUNCT
taxlaw-2823	153	85	its	its	PRON
taxlaw-2823	153	86	definition	definition	NOUN
taxlaw-2823	153	87	is	be	AUX
taxlaw-2823	153	88	underinclusive	underinclusive	ADJ
taxlaw-2823	153	89	.	.	PUNCT
taxlaw-2823	154	1	most	most	ADV
taxlaw-2823	154	2	notably	notably	ADV
taxlaw-2823	154	3	,	,	PUNCT
taxlaw-2823	154	4	the	the	DET
taxlaw-2823	154	5	definitions	definition	NOUN
taxlaw-2823	154	6	used	use	VERB
taxlaw-2823	154	7	to	to	PART
taxlaw-2823	154	8	classify	classify	VERB
taxlaw-2823	154	9	countries	country	NOUN
taxlaw-2823	154	10	as	as	SCONJ
taxlaw-2823	154	11	tax	tax	NOUN
taxlaw-2823	154	12	havens	haven	NOUN
taxlaw-2823	154	13	"	"	PUNCT
taxlaw-2823	154	14	exclude	exclude	VERB
taxlaw-2823	154	15	some	some	PRON
taxlaw-2823	154	16	of	of	ADP
taxlaw-2823	154	17	the	the	DET
taxlaw-2823	154	18	practices	practice	NOUN
taxlaw-2823	154	19	of	of	ADP
taxlaw-2823	154	20	developed	develop	VERB
taxlaw-2823	154	21	countries	country	NOUN
taxlaw-2823	154	22	that	that	PRON
taxlaw-2823	154	23	are	be	AUX
taxlaw-2823	154	24	oecd	oecd	PROPN
taxlaw-2823	154	25	members,"51	members,"51	NOUN
taxlaw-2823	154	26	with	with	ADP
taxlaw-2823	154	27	the	the	DET
taxlaw-2823	154	28	oecd	oecd	PROPN
taxlaw-2823	154	29	"	"	PUNCT
taxlaw-2823	154	30	spell[ing	spell[ing	NOUN
taxlaw-2823	154	31	]	]	PUNCT
taxlaw-2823	154	32	out	out	ADP
taxlaw-2823	154	33	a	a	DET
taxlaw-2823	154	34	contorted	contorted	ADJ
taxlaw-2823	154	35	definition	definition	NOUN
taxlaw-2823	154	36	of	of	ADP
taxlaw-2823	154	37	tax	tax	NOUN
taxlaw-2823	154	38	havens	haven	NOUN
taxlaw-2823	154	39	that	that	PRON
taxlaw-2823	154	40	excluded	exclude	VERB
taxlaw-2823	154	41	its	its	PRON
taxlaw-2823	154	42	own	own	ADJ
taxlaw-2823	154	43	members	member	NOUN
taxlaw-2823	154	44	.	.	PUNCT
taxlaw-2823	155	1	"52	"52	INTJ
taxlaw-2823	156	1	among	among	ADP
taxlaw-2823	156	2	other	other	ADJ
taxlaw-2823	156	3	things	thing	NOUN
taxlaw-2823	156	4	,	,	PUNCT
taxlaw-2823	156	5	oecd	oecd	PROPN
taxlaw-2823	156	6	countries	country	NOUN
taxlaw-2823	156	7	have	have	VERB
taxlaw-2823	156	8	preferential	preferential	ADJ
taxlaw-2823	156	9	tax	tax	NOUN
taxlaw-2823	156	10	regimes	regime	NOUN
taxlaw-2823	156	11	,	,	PUNCT
taxlaw-2823	156	12	exempt	exempt	VERB
taxlaw-2823	156	13	certain	certain	ADJ
taxlaw-2823	156	14	types	type	NOUN
taxlaw-2823	156	15	of	of	ADP
taxlaw-2823	156	16	income	income	NOUN
taxlaw-2823	156	17	earned	earn	VERB
taxlaw-2823	156	18	by	by	ADP
taxlaw-2823	156	19	nonresidents	nonresident	NOUN
taxlaw-2823	156	20	from	from	ADP
taxlaw-2823	156	21	taxation	taxation	NOUN
taxlaw-2823	156	22	,	,	PUNCT
taxlaw-2823	156	23	and	and	CCONJ
taxlaw-2823	156	24	refuse	refuse	VERB
taxlaw-2823	156	25	to	to	PART
taxlaw-2823	156	26	share	share	VERB
taxlaw-2823	156	27	information	information	NOUN
taxlaw-2823	156	28	with	with	ADP
taxlaw-2823	156	29	other	other	ADJ
taxlaw-2823	156	30	countries.53	countries.53	NOUN
taxlaw-2823	156	31	countries	country	NOUN
taxlaw-2823	156	32	classified	classify	VERB
taxlaw-2823	156	33	as	as	SCONJ
taxlaw-2823	156	34	tax	tax	NOUN
taxlaw-2823	156	35	havens	haven	NOUN
taxlaw-2823	156	36	have	have	AUX
taxlaw-2823	156	37	pointed	point	VERB
taxlaw-2823	156	38	to	to	ADP
taxlaw-2823	156	39	this	this	DET
taxlaw-2823	156	40	hypocrisy	hypocrisy	NOUN
taxlaw-2823	156	41	,	,	PUNCT
taxlaw-2823	156	42	arguing	argue	VERB
taxlaw-2823	156	43	that	that	SCONJ
taxlaw-2823	156	44	"	"	PUNCT
taxlaw-2823	156	45	when	when	SCONJ
taxlaw-2823	156	46	it	it	PRON
taxlaw-2823	156	47	comes	come	VERB
taxlaw-2823	156	48	to	to	ADP
taxlaw-2823	156	49	secrecy	secrecy	NOUN
taxlaw-2823	156	50	,	,	PUNCT
taxlaw-2823	156	51	money	money	NOUN
taxlaw-2823	156	52	laundering	laundering	NOUN
taxlaw-2823	156	53	,	,	PUNCT
taxlaw-2823	156	54	and	and	CCONJ
taxlaw-2823	156	55	tax	tax	NOUN
taxlaw-2823	156	56	fraud	fraud	NOUN
taxlaw-2823	156	57	,	,	PUNCT
taxlaw-2823	156	58	"	"	PUNCT
taxlaw-2823	156	59	the	the	DET
taxlaw-2823	156	60	u.s	u.s	PROPN
taxlaw-2823	156	61	.	.	PROPN
taxlaw-2823	156	62	and	and	CCONJ
taxlaw-2823	156	63	the	the	DET
taxlaw-2823	156	64	u.k	u.k	PROPN
taxlaw-2823	156	65	.	.	PROPN
taxlaw-2823	156	66	represent	represent	VERB
taxlaw-2823	156	67	the	the	DET
taxlaw-2823	156	68	most	most	ADV
taxlaw-2823	156	69	significant	significant	ADJ
taxlaw-2823	156	70	offenders.54	offenders.54	NOUN
taxlaw-2823	156	71	the	the	DET
taxlaw-2823	156	72	united	united	PROPN
taxlaw-2823	156	73	states	states	PROPN
taxlaw-2823	156	74	has	have	AUX
taxlaw-2823	156	75	long	long	ADV
taxlaw-2823	156	76	functioned	function	VERB
taxlaw-2823	156	77	as	as	ADP
taxlaw-2823	156	78	a	a	DET
taxlaw-2823	156	79	repository	repository	NOUN
taxlaw-2823	156	80	for	for	ADP
taxlaw-2823	156	81	foreign	foreign	ADJ
taxlaw-2823	156	82	assets	asset	NOUN
taxlaw-2823	156	83	.	.	PUNCT
taxlaw-2823	157	1	with	with	ADP
taxlaw-2823	157	2	the	the	DET
taxlaw-2823	157	3	repeal	repeal	NOUN
taxlaw-2823	157	4	of	of	ADP
taxlaw-2823	157	5	u.s	u.s	PROPN
taxlaw-2823	157	6	.	.	PROPN
taxlaw-2823	157	7	tax	tax	NOUN
taxlaw-2823	157	8	on	on	ADP
taxlaw-2823	157	9	portfolio	portfolio	NOUN
taxlaw-2823	157	10	interest	interest	NOUN
taxlaw-2823	157	11	paid	pay	VERB
taxlaw-2823	157	12	to	to	ADP
taxlaw-2823	157	13	non	non	ADJ
taxlaw-2823	157	14	-	-	ADJ
taxlaw-2823	157	15	u.s	u.s	ADJ
taxlaw-2823	157	16	.	.	PROPN
taxlaw-2823	157	17	persons	person	NOUN
taxlaw-2823	157	18	in	in	ADP
taxlaw-2823	157	19	the	the	DET
taxlaw-2823	157	20	1980s	1980s	NUM
taxlaw-2823	157	21	,	,	PUNCT
taxlaw-2823	157	22	latin	latin	ADJ
taxlaw-2823	157	23	american	american	ADJ
taxlaw-2823	157	24	money	money	NOUN
taxlaw-2823	157	25	began	begin	VERB
taxlaw-2823	157	26	to	to	PART
taxlaw-2823	157	27	flow	flow	VERB
taxlaw-2823	157	28	into	into	ADP
taxlaw-2823	157	29	u.s	u.s	PROPN
taxlaw-2823	157	30	.	.	PROPN
taxlaw-2823	157	31	bank	bank	NOUN
taxlaw-2823	157	32	accounts	account	NOUN
taxlaw-2823	157	33	and	and	CCONJ
taxlaw-2823	157	34	other	other	ADJ
taxlaw-2823	157	35	u.s	u.s	PROPN
taxlaw-2823	157	36	.	.	PROPN
taxlaw-2823	157	37	portfolio	portfolio	NOUN
taxlaw-2823	157	38	investments.55	investments.55	NOUN
taxlaw-2823	157	39	by	by	ADP
taxlaw-2823	157	40	2011	2011	NUM
taxlaw-2823	157	41	,	,	PUNCT
taxlaw-2823	157	42	about	about	ADV
taxlaw-2823	157	43	$	$	SYM
taxlaw-2823	157	44	240	240	NUM
taxlaw-2823	157	45	billion	billion	NUM
taxlaw-2823	157	46	of	of	ADP
taxlaw-2823	157	47	latin	latin	ADJ
taxlaw-2823	157	48	american	american	ADJ
taxlaw-2823	157	49	wealth	wealth	NOUN
taxlaw-2823	157	50	had	have	AUX
taxlaw-2823	157	51	found	find	VERB
taxlaw-2823	157	52	its	its	PRON
taxlaw-2823	157	53	way	way	NOUN
taxlaw-2823	157	54	to	to	ADP
taxlaw-2823	157	55	the	the	DET
taxlaw-2823	157	56	united	united	PROPN
taxlaw-2823	157	57	states	states	PROPN
taxlaw-2823	157	58	,	,	PUNCT
taxlaw-2823	157	59	primarily	primarily	ADV
taxlaw-2823	157	60	miami	miami	PROPN
taxlaw-2823	157	61	and	and	CCONJ
taxlaw-2823	157	62	new	new	ADJ
taxlaw-2823	157	63	york.56	york.56	NOUN
taxlaw-2823	157	64	in	in	ADP
taxlaw-2823	157	65	fact	fact	NOUN
taxlaw-2823	157	66	,	,	PUNCT
taxlaw-2823	157	67	in	in	ADP
taxlaw-2823	157	68	2009	2009	NUM
taxlaw-2823	157	69	the	the	DET
taxlaw-2823	157	70	u.s	u.s	PROPN
taxlaw-2823	157	71	.	.	PROPN
taxlaw-2823	157	72	topped	top	VERB
taxlaw-2823	157	73	the	the	DET
taxlaw-2823	157	74	list	list	NOUN
taxlaw-2823	157	75	of	of	ADP
taxlaw-2823	157	76	countries	country	NOUN
taxlaw-2823	157	77	that	that	PRON
taxlaw-2823	157	78	served	serve	VERB
taxlaw-2823	157	79	as	as	ADP
taxlaw-2823	157	80	homes	home	NOUN
taxlaw-2823	157	81	for	for	ADP
taxlaw-2823	157	82	private	private	ADJ
taxlaw-2823	157	83	foreign	foreign	ADJ
taxlaw-2823	157	84	deposits	deposit	NOUN
taxlaw-2823	157	85	in	in	ADP
taxlaw-2823	157	86	total	total	ADJ
taxlaw-2823	157	87	dollar	dollar	NOUN
taxlaw-2823	157	88	amount	amount	NOUN
taxlaw-2823	157	89	,	,	PUNCT
taxlaw-2823	157	90	with	with	ADP
taxlaw-2823	157	91	nonresidents	nonresident	NOUN
taxlaw-2823	157	92	holding	hold	VERB
taxlaw-2823	157	93	nearly	nearly	ADV
taxlaw-2823	157	94	$	$	SYM
taxlaw-2823	157	95	2.2	2.2	NUM
taxlaw-2823	157	96	trillion	trillion	NUM
taxlaw-2823	157	97	in	in	ADP
taxlaw-2823	157	98	private	private	ADJ
taxlaw-2823	157	99	deposits	deposit	NOUN
taxlaw-2823	157	100	in	in	ADP
taxlaw-2823	157	101	the	the	DET
taxlaw-2823	157	102	u.s.57	u.s.57	PROPN
taxlaw-2823	157	103	at	at	ADP
taxlaw-2823	157	104	first	first	ADJ
taxlaw-2823	157	105	blush	blush	NOUN
taxlaw-2823	157	106	,	,	PUNCT
taxlaw-2823	157	107	thinking	think	VERB
taxlaw-2823	157	108	of	of	ADP
taxlaw-2823	157	109	the	the	DET
taxlaw-2823	157	110	united	united	PROPN
taxlaw-2823	157	111	states	states	PROPN
taxlaw-2823	157	112	as	as	ADP
taxlaw-2823	157	113	a	a	DET
taxlaw-2823	157	114	tax	tax	NOUN
taxlaw-2823	157	115	haven	haven	NOUN
taxlaw-2823	157	116	makes	make	VERB
taxlaw-2823	157	117	no	no	DET
taxlaw-2823	157	118	sense	sense	NOUN
taxlaw-2823	157	119	.	.	PUNCT
taxlaw-2823	158	1	nonresident	nonresident	ADJ
taxlaw-2823	158	2	alien	alien	ADJ
taxlaw-2823	158	3	individuals	individual	NOUN
taxlaw-2823	158	4	and	and	CCONJ
taxlaw-2823	158	5	entities	entity	NOUN
taxlaw-2823	158	6	pay	pay	VERB
taxlaw-2823	158	7	taxes	taxis	NOUN
taxlaw-2823	158	8	on	on	ADP
taxlaw-2823	158	9	their	their	PRON
taxlaw-2823	158	10	u.s	u.s	PROPN
taxlaw-2823	158	11	.	.	PROPN
taxlaw-2823	158	12	source	source	NOUN
taxlaw-2823	158	13	trade	trade	NOUN
taxlaw-2823	158	14	or	or	CCONJ
taxlaw-2823	158	15	business	business	NOUN
taxlaw-2823	158	16	income	income	NOUN
taxlaw-2823	158	17	at	at	ADP
taxlaw-2823	158	18	the	the	DET
taxlaw-2823	158	19	same	same	ADJ
taxlaw-2823	158	20	marginal	marginal	ADJ
taxlaw-2823	158	21	rates	rate	NOUN
taxlaw-2823	158	22	that	that	PRON
taxlaw-2823	158	23	apply	apply	VERB
taxlaw-2823	158	24	to	to	ADP
taxlaw-2823	158	25	u.s	u.s	PROPN
taxlaw-2823	158	26	.	.	PROPN
taxlaw-2823	158	27	taxpayers.58	taxpayers.58	PROPN
taxlaw-2823	158	28	currently	currently	ADV
taxlaw-2823	158	29	the	the	DET
taxlaw-2823	158	30	u.s	u.s	PROPN
taxlaw-2823	158	31	.	.	PROPN
taxlaw-2823	158	32	has	have	VERB
taxlaw-2823	158	33	the	the	DET
taxlaw-2823	158	34	highest	high	ADJ
taxlaw-2823	158	35	marginal	marginal	ADJ
taxlaw-2823	158	36	corporate	corporate	ADJ
taxlaw-2823	158	37	tax	tax	NOUN
taxlaw-2823	158	38	rate	rate	NOUN
taxlaw-2823	158	39	of	of	ADP
taxlaw-2823	158	40	oecd	oecd	PROPN
taxlaw-2823	158	41	countries	country	NOUN
taxlaw-2823	158	42	,	,	PUNCT
taxlaw-2823	158	43	at	at	ADP
taxlaw-2823	158	44	35	35	NUM
taxlaw-2823	158	45	percent,59	percent,59	NOUN
taxlaw-2823	158	46	and	and	CCONJ
taxlaw-2823	158	47	with	with	ADP
taxlaw-2823	158	48	a	a	DET
taxlaw-2823	158	49	top	top	ADJ
taxlaw-2823	158	50	confidential	confidential	ADJ
taxlaw-2823	158	51	relationships	relationship	NOUN
taxlaw-2823	158	52	(	(	PUNCT
taxlaw-2823	158	53	preservation	preservation	NOUN
taxlaw-2823	158	54	)	)	PUNCT
taxlaw-2823	158	55	law	law	NOUN
taxlaw-2823	158	56	,	,	PUNCT
taxlaw-2823	158	57	making	make	VERB
taxlaw-2823	158	58	it	it	PRON
taxlaw-2823	158	59	a	a	DET
taxlaw-2823	158	60	crime	crime	NOUN
taxlaw-2823	158	61	punishable	punishable	ADJ
taxlaw-2823	158	62	by	by	ADP
taxlaw-2823	158	63	prison	prison	NOUN
taxlaw-2823	158	64	to	to	PART
taxlaw-2823	158	65	reveal	reveal	VERB
taxlaw-2823	158	66	financial	financial	ADJ
taxlaw-2823	158	67	or	or	CCONJ
taxlaw-2823	158	68	banking	banking	NOUN
taxlaw-2823	158	69	arrangements	arrangement	NOUN
taxlaw-2823	158	70	in	in	ADP
taxlaw-2823	158	71	the	the	DET
taxlaw-2823	158	72	caymans	cayman	NOUN
taxlaw-2823	158	73	.	.	PUNCT
taxlaw-2823	158	74	"	"	PUNCT
taxlaw-2823	158	75	)	)	PUNCT
taxlaw-2823	158	76	.	.	PUNCT
taxlaw-2823	159	1	50	50	NUM
taxlaw-2823	159	2	oecd	oecd	ADJ
taxlaw-2823	159	3	,	,	PUNCT
taxlaw-2823	159	4	harmful	harmful	ADJ
taxlaw-2823	159	5	tax	tax	NOUN
taxlaw-2823	159	6	competition	competition	NOUN
taxlaw-2823	159	7	,	,	PUNCT
taxlaw-2823	159	8	supra	supra	PROPN
taxlaw-2823	159	9	note	note	NOUN
taxlaw-2823	159	10	34	34	NUM
taxlaw-2823	159	11	,	,	PUNCT
taxlaw-2823	159	12	at	at	ADP
taxlaw-2823	159	13	29–30	29–30	NUM
taxlaw-2823	159	14	.	.	PUNCT
taxlaw-2823	160	1	51	51	NUM
taxlaw-2823	160	2	karen	karen	PROPN
taxlaw-2823	160	3	b.	b.	PROPN
taxlaw-2823	160	4	brown	brown	PROPN
taxlaw-2823	160	5	,	,	PUNCT
taxlaw-2823	160	6	harmful	harmful	ADJ
taxlaw-2823	160	7	tax	tax	NOUN
taxlaw-2823	160	8	competition	competition	NOUN
taxlaw-2823	160	9	:	:	PUNCT
taxlaw-2823	160	10	the	the	DET
taxlaw-2823	160	11	oecd	oecd	PROPN
taxlaw-2823	160	12	view	view	NOUN
taxlaw-2823	160	13	,	,	PUNCT
taxlaw-2823	160	14	32	32	NUM
taxlaw-2823	160	15	geo	geo	PROPN
taxlaw-2823	160	16	.	.	PROPN
taxlaw-2823	160	17	wash	wash	PROPN
taxlaw-2823	160	18	.	.	PUNCT
taxlaw-2823	161	1	j.	j.	PROPN
taxlaw-2823	161	2	int'l	int'l	PROPN
taxlaw-2823	161	3	l.	l.	PROPN
taxlaw-2823	161	4	&	&	CCONJ
taxlaw-2823	161	5	econ	econ	PROPN
taxlaw-2823	161	6	.	.	PUNCT
taxlaw-2823	162	1	311	311	NUM
taxlaw-2823	162	2	,	,	PUNCT
taxlaw-2823	162	3	315	315	NUM
taxlaw-2823	162	4	(	(	PUNCT
taxlaw-2823	162	5	1999	1999	NUM
taxlaw-2823	162	6	)	)	PUNCT
taxlaw-2823	162	7	.	.	PUNCT
taxlaw-2823	163	1	52	52	NUM
taxlaw-2823	163	2	andrew	andrew	PROPN
taxlaw-2823	163	3	p.	p.	PROPN
taxlaw-2823	163	4	morriss	morriss	PROPN
taxlaw-2823	163	5	&	&	CCONJ
taxlaw-2823	163	6	lotta	lotta	PROPN
taxlaw-2823	163	7	moberg	moberg	PROPN
taxlaw-2823	163	8	,	,	PUNCT
taxlaw-2823	163	9	cartelizing	cartelize	VERB
taxlaw-2823	163	10	taxes	taxis	NOUN
taxlaw-2823	163	11	:	:	PUNCT
taxlaw-2823	163	12	understanding	understand	VERB
taxlaw-2823	163	13	the	the	DET
taxlaw-2823	163	14	oecd	oecd	PROPN
taxlaw-2823	163	15	’s	’s	PART
taxlaw-2823	163	16	campaign	campaign	NOUN
taxlaw-2823	163	17	against	against	ADP
taxlaw-2823	163	18	"	"	PUNCT
taxlaw-2823	163	19	harmful	harmful	ADJ
taxlaw-2823	163	20	tax	tax	NOUN
taxlaw-2823	163	21	competition	competition	NOUN
taxlaw-2823	163	22	"	"	PUNCT
taxlaw-2823	163	23	,	,	PUNCT
taxlaw-2823	163	24	4	4	NUM
taxlaw-2823	163	25	colum	colum	NOUN
taxlaw-2823	163	26	.	.	PUNCT
taxlaw-2823	164	1	j.	j.	PROPN
taxlaw-2823	164	2	tax	tax	PROPN
taxlaw-2823	164	3	l.	l.	PROPN
taxlaw-2823	164	4	1	1	NUM
taxlaw-2823	164	5	,	,	PUNCT
taxlaw-2823	164	6	38	38	NUM
taxlaw-2823	164	7	(	(	PUNCT
taxlaw-2823	164	8	2012	2012	NUM
taxlaw-2823	164	9	)	)	PUNCT
taxlaw-2823	164	10	.	.	PUNCT
taxlaw-2823	165	1	53	53	NUM
taxlaw-2823	165	2	see	see	VERB
taxlaw-2823	165	3	,	,	PUNCT
taxlaw-2823	165	4	e.g.	e.g.	ADV
taxlaw-2823	165	5	,	,	PUNCT
taxlaw-2823	165	6	langer	langer	NOUN
taxlaw-2823	165	7	,	,	PUNCT
taxlaw-2823	165	8	supra	supra	PROPN
taxlaw-2823	165	9	note	note	NOUN
taxlaw-2823	165	10	33	33	NUM
taxlaw-2823	165	11	,	,	PUNCT
taxlaw-2823	165	12	at	at	ADP
taxlaw-2823	165	13	1236	1236	NUM
taxlaw-2823	165	14	.	.	PUNCT
taxlaw-2823	166	1	54	54	NUM
taxlaw-2823	166	2	charles	charle	NOUN
taxlaw-2823	166	3	gnaedinger	gnaedinger	NOUN
taxlaw-2823	166	4	,	,	PUNCT
taxlaw-2823	166	5	u.s	u.s	PROPN
taxlaw-2823	166	6	.	.	PROPN
taxlaw-2823	166	7	,	,	PUNCT
taxlaw-2823	166	8	cayman	cayman	PROPN
taxlaw-2823	166	9	islands	island	VERB
taxlaw-2823	166	10	debate	debate	PROPN
taxlaw-2823	166	11	tax	tax	NOUN
taxlaw-2823	166	12	haven	haven	NOUN
taxlaw-2823	166	13	status	status	NOUN
taxlaw-2823	166	14	,	,	PUNCT
taxlaw-2823	166	15	123	123	NUM
taxlaw-2823	166	16	tax	tax	NOUN
taxlaw-2823	166	17	notes	note	NOUN
taxlaw-2823	166	18	543	543	NUM
taxlaw-2823	166	19	,	,	PUNCT
taxlaw-2823	166	20	543	543	NUM
taxlaw-2823	166	21	(	(	PUNCT
taxlaw-2823	166	22	2009	2009	NUM
taxlaw-2823	166	23	)	)	PUNCT
taxlaw-2823	166	24	.	.	PUNCT
taxlaw-2823	167	1	see	see	VERB
taxlaw-2823	167	2	also	also	ADV
taxlaw-2823	167	3	langer	langer	NOUN
taxlaw-2823	167	4	,	,	PUNCT
taxlaw-2823	167	5	supra	supra	PROPN
taxlaw-2823	167	6	note	note	NOUN
taxlaw-2823	167	7	33	33	NUM
taxlaw-2823	167	8	,	,	PUNCT
taxlaw-2823	167	9	at	at	ADP
taxlaw-2823	167	10	2832	2832	NUM
taxlaw-2823	167	11	(	(	PUNCT
taxlaw-2823	167	12	"	"	PUNCT
taxlaw-2823	167	13	even	even	ADV
taxlaw-2823	167	14	worse	bad	ADJ
taxlaw-2823	167	15	,	,	PUNCT
taxlaw-2823	167	16	most	most	ADJ
taxlaw-2823	167	17	oecd	oecd	PROPN
taxlaw-2823	167	18	member	member	NOUN
taxlaw-2823	167	19	states	state	NOUN
taxlaw-2823	167	20	are	be	AUX
taxlaw-2823	167	21	guilty	guilty	ADJ
taxlaw-2823	167	22	of	of	ADP
taxlaw-2823	167	23	egregious	egregious	ADJ
taxlaw-2823	167	24	unfair	unfair	ADJ
taxlaw-2823	167	25	tax	tax	NOUN
taxlaw-2823	167	26	competition	competition	NOUN
taxlaw-2823	167	27	that	that	PRON
taxlaw-2823	167	28	is	be	AUX
taxlaw-2823	167	29	much	much	ADV
taxlaw-2823	167	30	more	more	ADV
taxlaw-2823	167	31	serious	serious	ADJ
taxlaw-2823	167	32	and	and	CCONJ
taxlaw-2823	167	33	harmful	harmful	ADJ
taxlaw-2823	167	34	than	than	ADP
taxlaw-2823	167	35	that	that	PRON
taxlaw-2823	167	36	of	of	ADP
taxlaw-2823	167	37	which	which	PRON
taxlaw-2823	167	38	the	the	DET
taxlaw-2823	167	39	oecd	oecd	PROPN
taxlaw-2823	167	40	is	be	AUX
taxlaw-2823	167	41	complaining	complain	VERB
taxlaw-2823	167	42	.	.	PUNCT
taxlaw-2823	167	43	"	"	PUNCT
taxlaw-2823	167	44	)	)	PUNCT
taxlaw-2823	167	45	.	.	PUNCT
taxlaw-2823	168	1	55	55	NUM
taxlaw-2823	168	2	avi	avi	NOUN
taxlaw-2823	168	3	-	-	PUNCT
taxlaw-2823	168	4	yonah	yonah	ADJ
taxlaw-2823	168	5	,	,	PUNCT
taxlaw-2823	168	6	supra	supra	ADJ
taxlaw-2823	168	7	note	note	NOUN
taxlaw-2823	168	8	20	20	NUM
taxlaw-2823	168	9	,	,	PUNCT
taxlaw-2823	168	10	at	at	ADP
taxlaw-2823	168	11	1584–85	1584–85	NOUN
taxlaw-2823	168	12	.	.	PUNCT
taxlaw-2823	169	1	56	56	NUM
taxlaw-2823	169	2	boston	boston	PROPN
taxlaw-2823	169	3	consulting	consulting	NOUN
taxlaw-2823	169	4	group	group	NOUN
taxlaw-2823	169	5	,	,	PUNCT
taxlaw-2823	169	6	global	global	ADJ
taxlaw-2823	169	7	wealth	wealth	NOUN
taxlaw-2823	169	8	2012	2012	NUM
taxlaw-2823	169	9	:	:	PUNCT
taxlaw-2823	169	10	the	the	DET
taxlaw-2823	169	11	battle	battle	NOUN
taxlaw-2823	169	12	to	to	PART
taxlaw-2823	169	13	regain	regain	VERB
taxlaw-2823	169	14	strength	strength	NOUN
taxlaw-2823	169	15	11	11	NUM
taxlaw-2823	169	16	(	(	PUNCT
taxlaw-2823	169	17	2012	2012	NUM
taxlaw-2823	169	18	)	)	PUNCT
taxlaw-2823	169	19	,	,	PUNCT
taxlaw-2823	169	20	available	available	ADJ
taxlaw-2823	169	21	at	at	ADP
taxlaw-2823	169	22	https://www.bcgperspectives.com/images/bcg_the_battle_to_regain_strength_may_2012_tcm80-106998	https://www.bcgperspectives.com/images/bcg_the_battle_to_regain_strength_may_2012_tcm80-106998	PROPN
taxlaw-2823	169	23	.	.	PUNCT
taxlaw-2823	169	24	pdf	pdf	NOUN
taxlaw-2823	169	25	.	.	PUNCT
taxlaw-2823	170	1	moreover	moreover	ADV
taxlaw-2823	170	2	,	,	PUNCT
taxlaw-2823	170	3	asian	asian	ADJ
taxlaw-2823	170	4	-	-	PUNCT
taxlaw-2823	170	5	pacific	pacific	ADJ
taxlaw-2823	170	6	residents	resident	NOUN
taxlaw-2823	170	7	held	hold	VERB
taxlaw-2823	170	8	$	$	SYM
taxlaw-2823	170	9	200	200	NUM
taxlaw-2823	170	10	billion	billion	NUM
taxlaw-2823	170	11	in	in	ADP
taxlaw-2823	170	12	the	the	DET
taxlaw-2823	170	13	u.s	u.s	PROPN
taxlaw-2823	170	14	.	.	PROPN
taxlaw-2823	170	15	,	,	PUNCT
taxlaw-2823	170	16	while	while	SCONJ
taxlaw-2823	170	17	residents	resident	NOUN
taxlaw-2823	170	18	of	of	ADP
taxlaw-2823	170	19	the	the	DET
taxlaw-2823	170	20	middle	middle	PROPN
taxlaw-2823	170	21	east	east	PROPN
taxlaw-2823	170	22	and	and	CCONJ
taxlaw-2823	170	23	africa	africa	PROPN
taxlaw-2823	170	24	held	hold	VERB
taxlaw-2823	170	25	another	another	DET
taxlaw-2823	170	26	$	$	SYM
taxlaw-2823	170	27	40	40	NUM
taxlaw-2823	170	28	billion	billion	NUM
taxlaw-2823	170	29	in	in	ADP
taxlaw-2823	170	30	the	the	DET
taxlaw-2823	170	31	u.s	u.s	PROPN
taxlaw-2823	170	32	.	.	PROPN
taxlaw-2823	170	33	i	i	PROPN
taxlaw-2823	170	34	d.	d.	PROPN
taxlaw-2823	170	35	57	57	NUM
taxlaw-2823	170	36	ann	ann	PROPN
taxlaw-2823	170	37	hollingshead	hollingshead	PROPN
taxlaw-2823	170	38	,	,	PUNCT
taxlaw-2823	170	39	global	global	ADJ
taxlaw-2823	170	40	financial	financial	ADJ
taxlaw-2823	170	41	integrity	integrity	NOUN
taxlaw-2823	170	42	,	,	PUNCT
taxlaw-2823	170	43	privately	privately	ADV
taxlaw-2823	170	44	-	-	PUNCT
taxlaw-2823	170	45	held	hold	VERB
taxlaw-2823	170	46	,	,	PUNCT
taxlaw-2823	170	47	non	non	ADJ
taxlaw-2823	170	48	-	-	ADJ
taxlaw-2823	170	49	resident	resident	ADJ
taxlaw-2823	170	50	deposits	deposit	NOUN
taxlaw-2823	170	51	in	in	ADP
taxlaw-2823	170	52	secrecy	secrecy	NOUN
taxlaw-2823	170	53	jurisdictions	jurisdiction	NOUN
taxlaw-2823	170	54	15	15	NUM
taxlaw-2823	170	55	(	(	PUNCT
taxlaw-2823	170	56	mar	mar	PROPN
taxlaw-2823	170	57	.	.	PROPN
taxlaw-2823	170	58	2010	2010	NUM
taxlaw-2823	170	59	)	)	PUNCT
taxlaw-2823	170	60	,	,	PUNCT
taxlaw-2823	170	61	available	available	ADJ
taxlaw-2823	170	62	at	at	ADP
taxlaw-2823	170	63	http://www.gfip.org/storage/gfip/documents/reports/gfi_privatelyheld_web.pdf	http://www.gfip.org/storage/gfip/documents/reports/gfi_privatelyheld_web.pdf	NOUN
taxlaw-2823	170	64	.	.	PUNCT
taxlaw-2823	171	1	the	the	DET
taxlaw-2823	171	2	next	next	ADJ
taxlaw-2823	171	3	two	two	NUM
taxlaw-2823	171	4	largest	large	ADJ
taxlaw-2823	171	5	holders	holder	NOUN
taxlaw-2823	171	6	of	of	ADP
taxlaw-2823	171	7	private	private	ADJ
taxlaw-2823	171	8	foreign	foreign	ADJ
taxlaw-2823	171	9	deposits	deposit	NOUN
taxlaw-2823	171	10	were	be	AUX
taxlaw-2823	171	11	the	the	DET
taxlaw-2823	171	12	cayman	cayman	PROPN
taxlaw-2823	171	13	islands	island	NOUN
taxlaw-2823	171	14	and	and	CCONJ
taxlaw-2823	171	15	the	the	DET
taxlaw-2823	171	16	u.k	u.k	PROPN
taxlaw-2823	171	17	.	.	PROPN
taxlaw-2823	171	18	,	,	PUNCT
taxlaw-2823	171	19	with	with	ADP
taxlaw-2823	171	20	about	about	ADP
taxlaw-2823	171	21	$	$	SYM
taxlaw-2823	171	22	1.5	1.5	NUM
taxlaw-2823	171	23	trillion	trillion	NUM
taxlaw-2823	171	24	each	each	PRON
taxlaw-2823	171	25	.	.	PUNCT
taxlaw-2823	172	1	i	i	PRON
taxlaw-2823	172	2	d.	d.	PROPN
taxlaw-2823	172	3	58	58	NUM
taxlaw-2823	172	4	i.r.c	i.r.c	NOUN
taxlaw-2823	172	5	.	.	PUNCT
taxlaw-2823	173	1	§	§	PROPN
taxlaw-2823	173	2	§	§	PROPN
taxlaw-2823	173	3	871(b)(1	871(b)(1	NOUN
taxlaw-2823	173	4	)	)	PUNCT
taxlaw-2823	173	5	,	,	PUNCT
taxlaw-2823	173	6	882(a)(1	882(a)(1	NUM
taxlaw-2823	173	7	)	)	PUNCT
taxlaw-2823	173	8	(	(	PUNCT
taxlaw-2823	173	9	2012	2012	NUM
taxlaw-2823	173	10	)	)	PUNCT
taxlaw-2823	173	11	.	.	PUNCT
taxlaw-2823	174	1	59	59	NUM
taxlaw-2823	174	2	diana	diana	PROPN
taxlaw-2823	174	3	furchtgott	furchtgott	PROPN
taxlaw-2823	174	4	-	-	PUNCT
taxlaw-2823	174	5	roth	roth	PROPN
taxlaw-2823	174	6	,	,	PUNCT
taxlaw-2823	174	7	corporate	corporate	ADJ
taxlaw-2823	174	8	tax	tax	NOUN
taxlaw-2823	174	9	reform	reform	NOUN
taxlaw-2823	174	10	should	should	AUX
taxlaw-2823	174	11	come	come	VERB
taxlaw-2823	174	12	first	first	ADV
taxlaw-2823	174	13	,	,	PUNCT
taxlaw-2823	174	14	137	137	NUM
taxlaw-2823	174	15	tax	tax	NOUN
taxlaw-2823	174	16	notes	note	NOUN
taxlaw-2823	174	17	901	901	NUM
taxlaw-2823	174	18	,	,	PUNCT
taxlaw-2823	174	19	902	902	NUM
taxlaw-2823	174	20	(	(	PUNCT
taxlaw-2823	174	21	2012	2012	NUM
taxlaw-2823	174	22	)	)	PUNCT
taxlaw-2823	174	23	.	.	PUNCT
taxlaw-2823	175	1	178	178	NUM
taxlaw-2823	175	2	columbia	columbia	PROPN
taxlaw-2823	175	3	journal	journal	PROPN
taxlaw-2823	175	4	of	of	ADP
taxlaw-2823	175	5	tax	tax	NOUN
taxlaw-2823	175	6	law	law	NOUN
taxlaw-2823	175	7	[	[	X
taxlaw-2823	175	8	vol.5:170	vol.5:170	X
taxlaw-2823	175	9	individual	individual	ADJ
taxlaw-2823	175	10	marginal	marginal	ADJ
taxlaw-2823	175	11	rate	rate	NOUN
taxlaw-2823	175	12	of	of	ADP
taxlaw-2823	175	13	39.6	39.6	NUM
taxlaw-2823	175	14	percent,60	percent,60	NOUN
taxlaw-2823	175	15	the	the	DET
taxlaw-2823	175	16	u.s	u.s	PROPN
taxlaw-2823	175	17	.	.	PROPN
taxlaw-2823	175	18	seems	seem	VERB
taxlaw-2823	175	19	an	an	DET
taxlaw-2823	175	20	unlikely	unlikely	ADJ
taxlaw-2823	175	21	repository	repository	NOUN
taxlaw-2823	175	22	for	for	ADP
taxlaw-2823	175	23	foreign	foreign	ADJ
taxlaw-2823	175	24	tax	tax	NOUN
taxlaw-2823	175	25	-	-	PUNCT
taxlaw-2823	175	26	evaders	evader	NOUN
taxlaw-2823	175	27	.	.	PUNCT
taxlaw-2823	176	1	moreover	moreover	ADV
taxlaw-2823	176	2	,	,	PUNCT
taxlaw-2823	176	3	foreign	foreign	ADJ
taxlaw-2823	176	4	persons	person	NOUN
taxlaw-2823	176	5	are	be	AUX
taxlaw-2823	176	6	subject	subject	ADJ
taxlaw-2823	176	7	to	to	ADP
taxlaw-2823	176	8	a	a	DET
taxlaw-2823	176	9	30	30	NUM
taxlaw-2823	176	10	percent	percent	NOUN
taxlaw-2823	176	11	flat	flat	ADJ
taxlaw-2823	176	12	tax	tax	NOUN
taxlaw-2823	176	13	on	on	ADP
taxlaw-2823	176	14	their	their	PRON
taxlaw-2823	176	15	u.s	u.s	PROPN
taxlaw-2823	176	16	.	.	PROPN
taxlaw-2823	176	17	source	source	NOUN
taxlaw-2823	176	18	passive	passive	ADJ
taxlaw-2823	176	19	income.61	income.61	NOUN
taxlaw-2823	176	20	as	as	ADP
taxlaw-2823	176	21	such	such	ADJ
taxlaw-2823	176	22	,	,	PUNCT
taxlaw-2823	176	23	using	use	VERB
taxlaw-2823	176	24	the	the	DET
taxlaw-2823	176	25	u.s	u.s	PROPN
taxlaw-2823	176	26	.	.	PROPN
taxlaw-2823	176	27	as	as	ADP
taxlaw-2823	176	28	a	a	DET
taxlaw-2823	176	29	tax	tax	NOUN
taxlaw-2823	176	30	haven	haven	NOUN
taxlaw-2823	176	31	appears	appear	VERB
taxlaw-2823	176	32	downright	downright	ADV
taxlaw-2823	176	33	laughable	laughable	ADJ
taxlaw-2823	176	34	.	.	PUNCT
taxlaw-2823	177	1	however	however	ADV
taxlaw-2823	177	2	,	,	PUNCT
taxlaw-2823	177	3	u.s	u.s	PROPN
taxlaw-2823	177	4	.	.	PROPN
taxlaw-2823	177	5	tax	tax	NOUN
taxlaw-2823	177	6	law	law	NOUN
taxlaw-2823	177	7	exempts	exempt	VERB
taxlaw-2823	177	8	significant	significant	ADJ
taxlaw-2823	177	9	portions	portion	NOUN
taxlaw-2823	177	10	of	of	ADP
taxlaw-2823	177	11	foreigners	foreigner	NOUN
taxlaw-2823	177	12	’	'	PUNCT
taxlaw-2823	177	13	u.s	u.s	PROPN
taxlaw-2823	177	14	.	.	PROPN
taxlaw-2823	177	15	source	source	NOUN
taxlaw-2823	177	16	income	income	NOUN
taxlaw-2823	177	17	from	from	ADP
taxlaw-2823	177	18	taxation	taxation	NOUN
taxlaw-2823	177	19	.	.	PUNCT
taxlaw-2823	178	1	for	for	ADP
taxlaw-2823	178	2	more	more	ADJ
taxlaw-2823	178	3	than	than	ADP
taxlaw-2823	178	4	ninety	ninety	NUM
taxlaw-2823	178	5	years	year	NOUN
taxlaw-2823	178	6	,	,	PUNCT
taxlaw-2823	178	7	nonresident	nonresident	ADJ
taxlaw-2823	178	8	aliens	alien	NOUN
taxlaw-2823	178	9	and	and	CCONJ
taxlaw-2823	178	10	foreign	foreign	ADJ
taxlaw-2823	178	11	corporations	corporation	NOUN
taxlaw-2823	178	12	have	have	AUX
taxlaw-2823	178	13	owed	owe	VERB
taxlaw-2823	178	14	no	no	DET
taxlaw-2823	178	15	u.s	u.s	PROPN
taxlaw-2823	178	16	.	.	PROPN
taxlaw-2823	178	17	tax	tax	NOUN
taxlaw-2823	178	18	on	on	ADP
taxlaw-2823	178	19	interest	interest	NOUN
taxlaw-2823	178	20	they	they	PRON
taxlaw-2823	178	21	earn	earn	VERB
taxlaw-2823	178	22	on	on	ADP
taxlaw-2823	178	23	bank	bank	NOUN
taxlaw-2823	178	24	deposits	deposit	NOUN
taxlaw-2823	178	25	in	in	ADP
taxlaw-2823	178	26	u.s	u.s	PROPN
taxlaw-2823	178	27	.	.	PROPN
taxlaw-2823	178	28	banks.62	banks.62	NOUN
taxlaw-2823	178	29	as	as	ADP
taxlaw-2823	178	30	a	a	DET
taxlaw-2823	178	31	result	result	NOUN
taxlaw-2823	178	32	,	,	PUNCT
taxlaw-2823	178	33	nonresidents	nonresident	NOUN
taxlaw-2823	178	34	hold	hold	VERB
taxlaw-2823	178	35	hundreds	hundred	NOUN
taxlaw-2823	178	36	of	of	ADP
taxlaw-2823	178	37	billions	billion	NOUN
taxlaw-2823	178	38	of	of	ADP
taxlaw-2823	178	39	dollars	dollar	NOUN
taxlaw-2823	178	40	in	in	ADP
taxlaw-2823	178	41	u.s	u.s	PROPN
taxlaw-2823	178	42	.	.	PROPN
taxlaw-2823	178	43	bank	bank	PROPN
taxlaw-2823	178	44	deposits.63	deposits.63	PROPN
taxlaw-2823	178	45	in	in	ADP
taxlaw-2823	178	46	addition	addition	NOUN
taxlaw-2823	178	47	,	,	PUNCT
taxlaw-2823	178	48	nonresident	nonresident	ADJ
taxlaw-2823	178	49	aliens	alien	NOUN
taxlaw-2823	178	50	and	and	CCONJ
taxlaw-2823	178	51	foreign	foreign	ADJ
taxlaw-2823	178	52	corporations	corporation	NOUN
taxlaw-2823	178	53	who	who	PRON
taxlaw-2823	178	54	receive	receive	VERB
taxlaw-2823	178	55	u.s.source	u.s.source	ADJ
taxlaw-2823	178	56	"	"	PUNCT
taxlaw-2823	178	57	portfolio	portfolio	NOUN
taxlaw-2823	178	58	interest	interest	NOUN
taxlaw-2823	178	59	"	"	PUNCT
taxlaw-2823	178	60	owe	owe	VERB
taxlaw-2823	178	61	no	no	DET
taxlaw-2823	178	62	taxes	taxis	NOUN
taxlaw-2823	178	63	on	on	ADP
taxlaw-2823	178	64	that	that	DET
taxlaw-2823	178	65	interest,64	interest,64	NOUN
taxlaw-2823	178	66	even	even	ADV
taxlaw-2823	178	67	though	though	SCONJ
taxlaw-2823	178	68	u.s	u.s	PROPN
taxlaw-2823	178	69	.	.	PROPN
taxlaw-2823	178	70	persons	person	NOUN
taxlaw-2823	178	71	holding	hold	VERB
taxlaw-2823	178	72	the	the	DET
taxlaw-2823	178	73	same	same	ADJ
taxlaw-2823	178	74	securities	security	NOUN
taxlaw-2823	178	75	would	would	AUX
taxlaw-2823	178	76	owe	owe	VERB
taxlaw-2823	178	77	taxes	taxis	NOUN
taxlaw-2823	178	78	on	on	ADP
taxlaw-2823	178	79	the	the	DET
taxlaw-2823	178	80	interest.65	interest.65	ADJ
taxlaw-2823	178	81	nonresident	nonresident	ADJ
taxlaw-2823	178	82	aliens	alien	NOUN
taxlaw-2823	178	83	can	can	AUX
taxlaw-2823	178	84	also	also	ADV
taxlaw-2823	178	85	hold	hold	VERB
taxlaw-2823	178	86	u.s	u.s	PROPN
taxlaw-2823	178	87	.	.	PROPN
taxlaw-2823	178	88	equity	equity	NOUN
taxlaw-2823	178	89	securities	security	NOUN
taxlaw-2823	178	90	in	in	ADP
taxlaw-2823	178	91	their	their	PRON
taxlaw-2823	178	92	portfolios	portfolio	NOUN
taxlaw-2823	178	93	with	with	ADP
taxlaw-2823	178	94	minimal	minimal	ADJ
taxlaw-2823	178	95	u.s	u.s	PROPN
taxlaw-2823	178	96	.	.	PROPN
taxlaw-2823	178	97	tax	tax	NOUN
taxlaw-2823	178	98	consequences	consequence	NOUN
taxlaw-2823	178	99	.	.	PUNCT
taxlaw-2823	179	1	true	true	ADJ
taxlaw-2823	179	2	,	,	PUNCT
taxlaw-2823	179	3	a	a	DET
taxlaw-2823	179	4	nonresident	nonresident	ADJ
taxlaw-2823	179	5	alien	alien	NOUN
taxlaw-2823	179	6	owes	owe	VERB
taxlaw-2823	179	7	a	a	DET
taxlaw-2823	179	8	30	30	NUM
taxlaw-2823	179	9	percent	percent	NOUN
taxlaw-2823	179	10	tax	tax	NOUN
taxlaw-2823	179	11	on	on	ADP
taxlaw-2823	179	12	her	her	PRON
taxlaw-2823	179	13	dividends	dividend	NOUN
taxlaw-2823	179	14	from	from	ADP
taxlaw-2823	179	15	u.s	u.s	PROPN
taxlaw-2823	179	16	.	.	PROPN
taxlaw-2823	179	17	corporations	corporation	NOUN
taxlaw-2823	179	18	,	,	PUNCT
taxlaw-2823	179	19	66	66	NUM
taxlaw-2823	179	20	but	but	CCONJ
taxlaw-2823	179	21	provided	provide	VERB
taxlaw-2823	179	22	she	she	PRON
taxlaw-2823	179	23	invests	invest	VERB
taxlaw-2823	179	24	for	for	ADP
taxlaw-2823	179	25	growth	growth	NOUN
taxlaw-2823	179	26	rather	rather	ADV
taxlaw-2823	179	27	than	than	ADP
taxlaw-2823	179	28	income	income	NOUN
taxlaw-2823	179	29	,	,	PUNCT
taxlaw-2823	179	30	she	she	PRON
taxlaw-2823	179	31	can	can	AUX
taxlaw-2823	179	32	essentially	essentially	ADV
taxlaw-2823	179	33	eliminate	eliminate	VERB
taxlaw-2823	179	34	her	her	PRON
taxlaw-2823	179	35	tax	tax	NOUN
taxlaw-2823	179	36	liability	liability	NOUN
taxlaw-2823	179	37	.	.	PUNCT
taxlaw-2823	180	1	this	this	PRON
taxlaw-2823	180	2	is	be	AUX
taxlaw-2823	180	3	because	because	SCONJ
taxlaw-2823	180	4	the	the	DET
taxlaw-2823	180	5	internal	internal	PROPN
taxlaw-2823	180	6	revenue	revenue	NOUN
taxlaw-2823	180	7	code	code	NOUN
taxlaw-2823	180	8	generally	generally	ADV
taxlaw-2823	180	9	requires	require	VERB
taxlaw-2823	180	10	a	a	DET
taxlaw-2823	180	11	realization	realization	NOUN
taxlaw-2823	180	12	event	event	NOUN
taxlaw-2823	180	13	before	before	SCONJ
taxlaw-2823	180	14	it	it	PRON
taxlaw-2823	180	15	will	will	AUX
taxlaw-2823	180	16	tax	tax	VERB
taxlaw-2823	180	17	asset	asset	NOUN
taxlaw-2823	180	18	appreciation	appreciation	NOUN
taxlaw-2823	180	19	,	,	PUNCT
taxlaw-2823	180	20	so	so	CCONJ
taxlaw-2823	180	21	an	an	DET
taxlaw-2823	180	22	investor	investor	NOUN
taxlaw-2823	180	23	who	who	PRON
taxlaw-2823	180	24	holds	hold	VERB
taxlaw-2823	180	25	non	non	ADJ
taxlaw-2823	180	26	-	-	ADJ
taxlaw-2823	180	27	dividend	dividend	NOUN
taxlaw-2823	180	28	-	-	PUNCT
taxlaw-2823	180	29	paying	pay	VERB
taxlaw-2823	180	30	u.s	u.s	PROPN
taxlaw-2823	180	31	.	.	PROPN
taxlaw-2823	180	32	securities	security	NOUN
taxlaw-2823	180	33	as	as	SCONJ
taxlaw-2823	180	34	they	they	PRON
taxlaw-2823	180	35	appreciate	appreciate	VERB
taxlaw-2823	180	36	pays	pay	VERB
taxlaw-2823	180	37	no	no	DET
taxlaw-2823	180	38	taxes	taxis	NOUN
taxlaw-2823	180	39	on	on	ADP
taxlaw-2823	180	40	that	that	DET
taxlaw-2823	180	41	appreciation.67	appreciation.67	NOUN
taxlaw-2823	180	42	moreover	moreover	ADV
taxlaw-2823	180	43	,	,	PUNCT
taxlaw-2823	180	44	if	if	SCONJ
taxlaw-2823	180	45	a	a	DET
taxlaw-2823	180	46	nonresident	nonresident	ADJ
taxlaw-2823	180	47	alien	alien	NOUN
taxlaw-2823	180	48	chooses	choose	VERB
taxlaw-2823	180	49	to	to	PART
taxlaw-2823	180	50	realize	realize	VERB
taxlaw-2823	180	51	that	that	DET
taxlaw-2823	180	52	income	income	NOUN
taxlaw-2823	180	53	,	,	PUNCT
taxlaw-2823	180	54	she	she	PRON
taxlaw-2823	180	55	will	will	AUX
taxlaw-2823	180	56	still	still	ADV
taxlaw-2823	180	57	pay	pay	VERB
taxlaw-2823	180	58	no	no	DET
taxlaw-2823	180	59	u.s	u.s	PROPN
taxlaw-2823	180	60	.	.	PROPN
taxlaw-2823	180	61	taxes	taxis	NOUN
taxlaw-2823	180	62	.	.	PUNCT
taxlaw-2823	181	1	the	the	DET
taxlaw-2823	181	2	tax	tax	NOUN
taxlaw-2823	181	3	law	law	NOUN
taxlaw-2823	181	4	sources	source	NOUN
taxlaw-2823	181	5	gains	gain	VERB
taxlaw-2823	181	6	from	from	ADP
taxlaw-2823	181	7	the	the	DET
taxlaw-2823	181	8	sale	sale	NOUN
taxlaw-2823	181	9	of	of	ADP
taxlaw-2823	181	10	personal	personal	ADJ
taxlaw-2823	181	11	property	property	NOUN
taxlaw-2823	181	12	—	—	PUNCT
taxlaw-2823	181	13	including	include	VERB
taxlaw-2823	181	14	securities	security	NOUN
taxlaw-2823	181	15	—	—	PUNCT
taxlaw-2823	181	16	to	to	ADP
taxlaw-2823	181	17	the	the	DET
taxlaw-2823	181	18	residence	residence	NOUN
taxlaw-2823	181	19	of	of	ADP
taxlaw-2823	181	20	the	the	DET
taxlaw-2823	181	21	seller	seller	NOUN
taxlaw-2823	181	22	.	.	PUNCT
taxlaw-2823	182	1	68	68	NUM
taxlaw-2823	182	2	if	if	SCONJ
taxlaw-2823	182	3	our	our	PRON
taxlaw-2823	182	4	nonresident	nonresident	ADJ
taxlaw-2823	182	5	alien	alien	NOUN
taxlaw-2823	182	6	sells	sell	VERB
taxlaw-2823	182	7	her	her	PRON
taxlaw-2823	182	8	shares	share	NOUN
taxlaw-2823	182	9	of	of	ADP
taxlaw-2823	182	10	u.s	u.s	PROPN
taxlaw-2823	182	11	.	.	PROPN
taxlaw-2823	182	12	securities	security	NOUN
taxlaw-2823	182	13	,	,	PUNCT
taxlaw-2823	182	14	then	then	ADV
taxlaw-2823	182	15	,	,	PUNCT
taxlaw-2823	182	16	any	any	DET
taxlaw-2823	182	17	gain	gain	NOUN
taxlaw-2823	182	18	she	she	PRON
taxlaw-2823	182	19	realizes	realize	VERB
taxlaw-2823	182	20	will	will	AUX
taxlaw-2823	182	21	be	be	AUX
taxlaw-2823	182	22	foreign	foreign	ADJ
taxlaw-2823	182	23	-	-	PUNCT
taxlaw-2823	182	24	source	source	NOUN
taxlaw-2823	182	25	gain	gain	NOUN
taxlaw-2823	182	26	.	.	PUNCT
taxlaw-2823	183	1	but	but	CCONJ
taxlaw-2823	183	2	the	the	DET
taxlaw-2823	183	3	u.s	u.s	PROPN
taxlaw-2823	183	4	.	.	PROPN
taxlaw-2823	183	5	generally	generally	ADV
taxlaw-2823	183	6	only	only	ADV
taxlaw-2823	183	7	taxes	taxis	NOUN
taxlaw-2823	183	8	non	non	ADJ
taxlaw-2823	183	9	-	-	ADJ
taxlaw-2823	183	10	resident	resident	ADJ
taxlaw-2823	183	11	aliens	alien	NOUN
taxlaw-2823	183	12	on	on	ADP
taxlaw-2823	183	13	their	their	PRON
taxlaw-2823	183	14	u.s.source	u.s.source	ADJ
taxlaw-2823	183	15	passive	passive	ADJ
taxlaw-2823	183	16	income	income	NOUN
taxlaw-2823	183	17	,	,	PUNCT
taxlaw-2823	183	18	ignoring	ignore	VERB
taxlaw-2823	183	19	any	any	DET
taxlaw-2823	183	20	foreign	foreign	ADJ
taxlaw-2823	183	21	-	-	PUNCT
taxlaw-2823	183	22	source	source	NOUN
taxlaw-2823	183	23	passive	passive	ADJ
taxlaw-2823	183	24	income	income	NOUN
taxlaw-2823	183	25	they	they	PRON
taxlaw-2823	183	26	might	might	AUX
taxlaw-2823	183	27	have.69	have.69	VERB
taxlaw-2823	183	28	as	as	ADP
taxlaw-2823	183	29	a	a	DET
taxlaw-2823	183	30	result	result	NOUN
taxlaw-2823	183	31	of	of	ADP
taxlaw-2823	183	32	the	the	DET
taxlaw-2823	183	33	confluence	confluence	NOUN
taxlaw-2823	183	34	of	of	ADP
taxlaw-2823	183	35	rules	rule	NOUN
taxlaw-2823	183	36	governing	govern	VERB
taxlaw-2823	183	37	the	the	DET
taxlaw-2823	183	38	taxation	taxation	NOUN
taxlaw-2823	183	39	of	of	ADP
taxlaw-2823	183	40	a	a	DET
taxlaw-2823	183	41	foreign	foreign	ADJ
taxlaw-2823	183	42	person	person	NOUN
taxlaw-2823	183	43	’s	’s	PART
taxlaw-2823	183	44	interest	interest	NOUN
taxlaw-2823	183	45	and	and	CCONJ
taxlaw-2823	183	46	capital	capital	NOUN
taxlaw-2823	183	47	gains	gain	NOUN
taxlaw-2823	183	48	,	,	PUNCT
taxlaw-2823	183	49	a	a	DET
taxlaw-2823	183	50	nonresident	nonresident	ADJ
taxlaw-2823	183	51	alien	alien	NOUN
taxlaw-2823	183	52	can	can	AUX
taxlaw-2823	183	53	invest	invest	VERB
taxlaw-2823	183	54	broadly	broadly	ADV
taxlaw-2823	183	55	in	in	ADP
taxlaw-2823	183	56	the	the	DET
taxlaw-2823	183	57	united	united	PROPN
taxlaw-2823	183	58	states	states	PROPN
taxlaw-2823	183	59	without	without	ADP
taxlaw-2823	183	60	subjecting	subject	VERB
taxlaw-2823	183	61	herself	herself	PRON
taxlaw-2823	183	62	to	to	ADP
taxlaw-2823	183	63	any	any	DET
taxlaw-2823	183	64	significant	significant	ADJ
taxlaw-2823	183	65	u.s	u.s	PROPN
taxlaw-2823	183	66	.	.	PROPN
taxlaw-2823	183	67	taxation	taxation	NOUN
taxlaw-2823	183	68	.	.	PUNCT
taxlaw-2823	184	1	moreover	moreover	ADV
taxlaw-2823	184	2	,	,	PUNCT
taxlaw-2823	184	3	the	the	DET
taxlaw-2823	184	4	u.s	u.s	PROPN
taxlaw-2823	184	5	.	.	PROPN
taxlaw-2823	184	6	has	have	VERB
taxlaw-2823	184	7	60	60	NUM
taxlaw-2823	184	8	i.r.c	i.r.c	NOUN
taxlaw-2823	184	9	.	.	PUNCT
taxlaw-2823	185	1	§	§	PROPN
taxlaw-2823	185	2	1(a	1(a	NUM
taxlaw-2823	185	3	)	)	PUNCT
taxlaw-2823	185	4	(	(	PUNCT
taxlaw-2823	185	5	2012	2012	NUM
taxlaw-2823	185	6	)	)	PUNCT
taxlaw-2823	185	7	.	.	PUNCT
taxlaw-2823	186	1	61	61	NUM
taxlaw-2823	187	1	i	i	PRON
taxlaw-2823	187	2	d.	d.	PROPN
taxlaw-2823	187	3	§	§	PROPN
taxlaw-2823	187	4	§	§	PROPN
taxlaw-2823	187	5	871(a	871(a	PROPN
taxlaw-2823	187	6	)	)	PUNCT
taxlaw-2823	187	7	,	,	PUNCT
taxlaw-2823	187	8	881	881	NUM
taxlaw-2823	187	9	.	.	PUNCT
taxlaw-2823	187	10	62	62	NUM
taxlaw-2823	188	1	i	i	PRON
taxlaw-2823	188	2	d.	d.	PROPN
taxlaw-2823	188	3	§	§	PROPN
taxlaw-2823	188	4	871(i)(1	871(i)(1	NUM
taxlaw-2823	188	5	)	)	PUNCT
taxlaw-2823	188	6	,	,	PUNCT
taxlaw-2823	188	7	(	(	PUNCT
taxlaw-2823	188	8	2	2	NUM
taxlaw-2823	188	9	)	)	PUNCT
taxlaw-2823	188	10	;	;	PUNCT
taxlaw-2823	188	11	see	see	VERB
taxlaw-2823	188	12	also	also	ADV
taxlaw-2823	188	13	langer	langer	NOUN
taxlaw-2823	188	14	,	,	PUNCT
taxlaw-2823	188	15	supra	supra	PROPN
taxlaw-2823	188	16	note	note	NOUN
taxlaw-2823	188	17	33	33	NUM
taxlaw-2823	188	18	,	,	PUNCT
taxlaw-2823	188	19	at	at	ADP
taxlaw-2823	188	20	2833	2833	NUM
taxlaw-2823	188	21	(	(	PUNCT
taxlaw-2823	188	22	"	"	PUNCT
taxlaw-2823	188	23	bank	bank	NOUN
taxlaw-2823	188	24	deposits	deposit	NOUN
taxlaw-2823	188	25	held	hold	VERB
taxlaw-2823	188	26	by	by	ADP
taxlaw-2823	188	27	foreign	foreign	ADJ
taxlaw-2823	188	28	persons	person	NOUN
taxlaw-2823	188	29	have	have	AUX
taxlaw-2823	188	30	been	be	AUX
taxlaw-2823	188	31	effectively	effectively	ADV
taxlaw-2823	188	32	exempt	exempt	ADJ
taxlaw-2823	188	33	from	from	ADP
taxlaw-2823	188	34	u.s	u.s	PROPN
taxlaw-2823	188	35	.	.	PROPN
taxlaw-2823	188	36	income	income	NOUN
taxlaw-2823	188	37	tax	tax	NOUN
taxlaw-2823	188	38	since	since	SCONJ
taxlaw-2823	188	39	1921	1921	NUM
taxlaw-2823	188	40	.	.	PUNCT
taxlaw-2823	189	1	"	"	PUNCT
taxlaw-2823	189	2	)	)	PUNCT
taxlaw-2823	189	3	.	.	PUNCT
taxlaw-2823	190	1	63	63	NUM
taxlaw-2823	190	2	langer	langer	NOUN
taxlaw-2823	190	3	,	,	PUNCT
taxlaw-2823	190	4	supra	supra	PROPN
taxlaw-2823	190	5	note	note	NOUN
taxlaw-2823	190	6	33	33	NUM
taxlaw-2823	190	7	,	,	PUNCT
taxlaw-2823	190	8	at	at	ADP
taxlaw-2823	190	9	2833	2833	NUM
taxlaw-2823	190	10	.	.	PUNCT
taxlaw-2823	191	1	64	64	NUM
taxlaw-2823	191	2	i.r.c	i.r.c	NOUN
taxlaw-2823	191	3	.	.	PUNCT
taxlaw-2823	192	1	§	§	PROPN
taxlaw-2823	192	2	871(h)(1	871(h)(1	NUM
taxlaw-2823	192	3	)	)	PUNCT
taxlaw-2823	192	4	(	(	PUNCT
taxlaw-2823	192	5	2012	2012	NUM
taxlaw-2823	192	6	)	)	PUNCT
taxlaw-2823	192	7	.	.	PUNCT
taxlaw-2823	193	1	"	"	PUNCT
taxlaw-2823	193	2	portfolio	portfolio	NOUN
taxlaw-2823	193	3	interest	interest	NOUN
taxlaw-2823	193	4	"	"	PUNCT
taxlaw-2823	193	5	includes	include	VERB
taxlaw-2823	193	6	interest	interest	NOUN
taxlaw-2823	193	7	on	on	ADP
taxlaw-2823	193	8	government	government	NOUN
taxlaw-2823	193	9	bonds	bond	NOUN
taxlaw-2823	193	10	,	,	PUNCT
taxlaw-2823	193	11	notes	note	NOUN
taxlaw-2823	193	12	,	,	PUNCT
taxlaw-2823	193	13	treasury	treasury	NOUN
taxlaw-2823	193	14	bills	bill	NOUN
taxlaw-2823	193	15	,	,	PUNCT
taxlaw-2823	193	16	and	and	CCONJ
taxlaw-2823	193	17	many	many	ADJ
taxlaw-2823	193	18	corporate	corporate	ADJ
taxlaw-2823	193	19	bonds	bond	NOUN
taxlaw-2823	193	20	.	.	PUNCT
taxlaw-2823	194	1	langer	langer	PROPN
taxlaw-2823	194	2	,	,	PUNCT
taxlaw-2823	194	3	supra	supra	PROPN
taxlaw-2823	194	4	note	note	NOUN
taxlaw-2823	194	5	33	33	NUM
taxlaw-2823	194	6	,	,	PUNCT
taxlaw-2823	194	7	at	at	ADP
taxlaw-2823	194	8	2834	2834	NUM
taxlaw-2823	194	9	.	.	PUNCT
taxlaw-2823	195	1	65	65	NUM
taxlaw-2823	195	2	i.r.c	i.r.c	NOUN
taxlaw-2823	195	3	.	.	PUNCT
taxlaw-2823	196	1	§	§	PROPN
taxlaw-2823	196	2	61(a)(4	61(a)(4	NUM
taxlaw-2823	196	3	)	)	PUNCT
taxlaw-2823	196	4	(	(	PUNCT
taxlaw-2823	196	5	2012	2012	NUM
taxlaw-2823	196	6	)	)	PUNCT
taxlaw-2823	196	7	.	.	PUNCT
taxlaw-2823	197	1	66	66	NUM
taxlaw-2823	197	2	i.r.c	i.r.c	NOUN
taxlaw-2823	197	3	.	.	PUNCT
taxlaw-2823	198	1	§	§	PROPN
taxlaw-2823	198	2	871(a)(1)(a	871(a)(1)(a	NUM
taxlaw-2823	198	3	)	)	PUNCT
taxlaw-2823	198	4	(	(	PUNCT
taxlaw-2823	198	5	2012	2012	NUM
taxlaw-2823	198	6	)	)	PUNCT
taxlaw-2823	198	7	.	.	PUNCT
taxlaw-2823	199	1	moreover	moreover	ADV
taxlaw-2823	199	2	,	,	PUNCT
taxlaw-2823	199	3	the	the	DET
taxlaw-2823	199	4	paying	pay	VERB
taxlaw-2823	199	5	corporation	corporation	NOUN
taxlaw-2823	199	6	must	must	AUX
taxlaw-2823	199	7	withhold	withhold	VERB
taxlaw-2823	199	8	this	this	DET
taxlaw-2823	199	9	tax	tax	NOUN
taxlaw-2823	199	10	from	from	ADP
taxlaw-2823	199	11	the	the	DET
taxlaw-2823	199	12	dividend	dividend	NOUN
taxlaw-2823	199	13	and	and	CCONJ
taxlaw-2823	199	14	pay	pay	VERB
taxlaw-2823	199	15	it	it	PRON
taxlaw-2823	199	16	over	over	ADP
taxlaw-2823	199	17	to	to	ADP
taxlaw-2823	199	18	the	the	DET
taxlaw-2823	199	19	government	government	NOUN
taxlaw-2823	199	20	.	.	PUNCT
taxlaw-2823	200	1	i	i	PRON
taxlaw-2823	200	2	d.	d.	PROPN
taxlaw-2823	200	3	§	§	PROPN
taxlaw-2823	200	4	1441(a	1441(a	NUM
taxlaw-2823	200	5	)	)	PUNCT
taxlaw-2823	200	6	(	(	PUNCT
taxlaw-2823	200	7	2012	2012	NUM
taxlaw-2823	200	8	)	)	PUNCT
taxlaw-2823	200	9	.	.	PUNCT
taxlaw-2823	201	1	this	this	PRON
taxlaw-2823	201	2	ensures	ensure	VERB
taxlaw-2823	201	3	that	that	SCONJ
taxlaw-2823	201	4	even	even	ADV
taxlaw-2823	201	5	though	though	SCONJ
taxlaw-2823	201	6	the	the	DET
taxlaw-2823	201	7	recipient	recipient	NOUN
taxlaw-2823	201	8	of	of	ADP
taxlaw-2823	201	9	the	the	DET
taxlaw-2823	201	10	dividend	dividend	NOUN
taxlaw-2823	201	11	is	be	AUX
taxlaw-2823	201	12	outside	outside	ADP
taxlaw-2823	201	13	of	of	ADP
taxlaw-2823	201	14	the	the	DET
taxlaw-2823	201	15	jurisdiction	jurisdiction	NOUN
taxlaw-2823	201	16	of	of	ADP
taxlaw-2823	201	17	the	the	DET
taxlaw-2823	201	18	united	united	PROPN
taxlaw-2823	201	19	states	states	PROPN
taxlaw-2823	201	20	,	,	PUNCT
taxlaw-2823	201	21	the	the	DET
taxlaw-2823	201	22	government	government	NOUN
taxlaw-2823	201	23	can	can	AUX
taxlaw-2823	201	24	collect	collect	VERB
taxlaw-2823	201	25	the	the	DET
taxlaw-2823	201	26	tax	tax	NOUN
taxlaw-2823	201	27	revenue	revenue	NOUN
taxlaw-2823	201	28	.	.	PUNCT
taxlaw-2823	202	1	67	67	NUM
taxlaw-2823	202	2	see	see	VERB
taxlaw-2823	202	3	jeffrey	jeffrey	PROPN
taxlaw-2823	202	4	l.	l.	PROPN
taxlaw-2823	202	5	kwall	kwall	PROPN
taxlaw-2823	202	6	,	,	PUNCT
taxlaw-2823	202	7	when	when	SCONJ
taxlaw-2823	202	8	should	should	AUX
taxlaw-2823	202	9	asset	asset	NOUN
taxlaw-2823	202	10	appreciation	appreciation	NOUN
taxlaw-2823	202	11	be	be	AUX
taxlaw-2823	202	12	taxed	tax	VERB
taxlaw-2823	202	13	?	?	PUNCT
taxlaw-2823	202	14	:	:	PUNCT
taxlaw-2823	202	15	the	the	DET
taxlaw-2823	202	16	case	case	NOUN
taxlaw-2823	202	17	for	for	ADP
taxlaw-2823	202	18	a	a	DET
taxlaw-2823	202	19	disposition	disposition	NOUN
taxlaw-2823	202	20	standard	standard	NOUN
taxlaw-2823	202	21	of	of	ADP
taxlaw-2823	202	22	realization	realization	NOUN
taxlaw-2823	202	23	,	,	PUNCT
taxlaw-2823	202	24	86	86	NUM
taxlaw-2823	202	25	ind	ind	NOUN
taxlaw-2823	202	26	.	.	PUNCT
taxlaw-2823	203	1	l.j	l.j	PROPN
taxlaw-2823	203	2	.	.	PROPN
taxlaw-2823	203	3	77	77	NUM
taxlaw-2823	203	4	,	,	PUNCT
taxlaw-2823	203	5	79	79	NUM
taxlaw-2823	203	6	(	(	PUNCT
taxlaw-2823	203	7	2011	2011	NUM
taxlaw-2823	203	8	)	)	PUNCT
taxlaw-2823	203	9	(	(	PUNCT
taxlaw-2823	203	10	"	"	PUNCT
taxlaw-2823	203	11	the	the	DET
taxlaw-2823	203	12	u.s	u.s	PROPN
taxlaw-2823	203	13	.	.	PROPN
taxlaw-2823	203	14	income	income	NOUN
taxlaw-2823	203	15	tax	tax	NOUN
taxlaw-2823	203	16	.	.	PUNCT
taxlaw-2823	203	17	.	.	PUNCT
taxlaw-2823	204	1	.	.	PUNCT
taxlaw-2823	205	1	has	have	AUX
taxlaw-2823	205	2	always	always	ADV
taxlaw-2823	205	3	embraced	embrace	VERB
taxlaw-2823	205	4	a	a	DET
taxlaw-2823	205	5	realization	realization	NOUN
taxlaw-2823	205	6	requirement	requirement	NOUN
taxlaw-2823	205	7	,	,	PUNCT
taxlaw-2823	205	8	thereby	thereby	ADV
taxlaw-2823	205	9	deferring	defer	VERB
taxlaw-2823	205	10	the	the	DET
taxlaw-2823	205	11	taxation	taxation	NOUN
taxlaw-2823	205	12	of	of	ADP
taxlaw-2823	205	13	asset	asset	NOUN
taxlaw-2823	205	14	appreciation	appreciation	NOUN
taxlaw-2823	205	15	until	until	ADP
taxlaw-2823	205	16	the	the	DET
taxlaw-2823	205	17	occurrence	occurrence	NOUN
taxlaw-2823	205	18	of	of	ADP
taxlaw-2823	205	19	a	a	DET
taxlaw-2823	205	20	realization	realization	NOUN
taxlaw-2823	205	21	event	event	NOUN
taxlaw-2823	205	22	.	.	PUNCT
taxlaw-2823	205	23	.	.	PUNCT
taxlaw-2823	205	24	.	.	PUNCT
taxlaw-2823	205	25	.	.	PUNCT
taxlaw-2823	206	1	"	"	PUNCT
taxlaw-2823	206	2	)	)	PUNCT
taxlaw-2823	206	3	.	.	PUNCT
taxlaw-2823	207	1	the	the	DET
taxlaw-2823	207	2	code	code	NOUN
taxlaw-2823	207	3	has	have	VERB
taxlaw-2823	207	4	a	a	DET
taxlaw-2823	207	5	small	small	ADJ
taxlaw-2823	207	6	handful	handful	NOUN
taxlaw-2823	207	7	of	of	ADP
taxlaw-2823	207	8	situations	situation	NOUN
taxlaw-2823	207	9	in	in	ADP
taxlaw-2823	207	10	which	which	PRON
taxlaw-2823	207	11	,	,	PUNCT
taxlaw-2823	207	12	rather	rather	ADV
taxlaw-2823	207	13	than	than	ADP
taxlaw-2823	207	14	wait	wait	VERB
taxlaw-2823	207	15	for	for	ADP
taxlaw-2823	207	16	a	a	DET
taxlaw-2823	207	17	realization	realization	NOUN
taxlaw-2823	207	18	event	event	NOUN
taxlaw-2823	207	19	,	,	PUNCT
taxlaw-2823	207	20	taxpayers	taxpayer	NOUN
taxlaw-2823	207	21	mark	mark	VERB
taxlaw-2823	207	22	their	their	PRON
taxlaw-2823	207	23	assets	asset	NOUN
taxlaw-2823	207	24	to	to	ADP
taxlaw-2823	207	25	market	market	NOUN
taxlaw-2823	207	26	.	.	PUNCT
taxlaw-2823	208	1	see	see	VERB
taxlaw-2823	208	2	,	,	PUNCT
taxlaw-2823	208	3	e.g.	e.g.	ADV
taxlaw-2823	208	4	,	,	PUNCT
taxlaw-2823	208	5	i.r.c	i.r.c	NOUN
taxlaw-2823	208	6	.	.	PUNCT
taxlaw-2823	209	1	§	§	PROPN
taxlaw-2823	209	2	§	§	PROPN
taxlaw-2823	209	3	475	475	NUM
taxlaw-2823	209	4	(	(	PUNCT
taxlaw-2823	209	5	mark	mark	NOUN
taxlaw-2823	209	6	-	-	PUNCT
taxlaw-2823	209	7	to	to	ADP
taxlaw-2823	209	8	-	-	PUNCT
taxlaw-2823	209	9	market	market	NOUN
taxlaw-2823	209	10	mandatory	mandatory	NOUN
taxlaw-2823	209	11	for	for	ADP
taxlaw-2823	209	12	brokers	broker	NOUN
taxlaw-2823	209	13	in	in	ADP
taxlaw-2823	209	14	securities	security	NOUN
taxlaw-2823	209	15	and	and	CCONJ
taxlaw-2823	209	16	commodities	commodity	NOUN
taxlaw-2823	209	17	,	,	PUNCT
taxlaw-2823	209	18	elective	elective	NOUN
taxlaw-2823	209	19	for	for	ADP
taxlaw-2823	209	20	traders	trader	NOUN
taxlaw-2823	209	21	)	)	PUNCT
taxlaw-2823	209	22	,	,	PUNCT
taxlaw-2823	209	23	1256	1256	NUM
taxlaw-2823	209	24	(	(	PUNCT
taxlaw-2823	209	25	certain	certain	ADJ
taxlaw-2823	209	26	futures	future	NOUN
taxlaw-2823	209	27	and	and	CCONJ
taxlaw-2823	209	28	foreign	foreign	ADJ
taxlaw-2823	209	29	currency	currency	NOUN
taxlaw-2823	209	30	contracts	contract	NOUN
taxlaw-2823	209	31	and	and	CCONJ
taxlaw-2823	209	32	certain	certain	ADJ
taxlaw-2823	209	33	options	option	NOUN
taxlaw-2823	209	34	marked	mark	VERB
taxlaw-2823	209	35	to	to	ADP
taxlaw-2823	209	36	market	market	NOUN
taxlaw-2823	209	37	)	)	PUNCT
taxlaw-2823	209	38	,	,	PUNCT
taxlaw-2823	209	39	1296	1296	NUM
taxlaw-2823	209	40	(	(	PUNCT
taxlaw-2823	209	41	elective	elective	ADJ
taxlaw-2823	209	42	mark	mark	NOUN
taxlaw-2823	209	43	-	-	PUNCT
taxlaw-2823	209	44	to	to	ADP
taxlaw-2823	209	45	-	-	PUNCT
taxlaw-2823	209	46	market	market	NOUN
taxlaw-2823	209	47	for	for	ADP
taxlaw-2823	209	48	owners	owner	NOUN
taxlaw-2823	209	49	of	of	ADP
taxlaw-2823	209	50	passive	passive	ADJ
taxlaw-2823	209	51	foreign	foreign	ADJ
taxlaw-2823	209	52	investment	investment	NOUN
taxlaw-2823	209	53	companies	company	NOUN
taxlaw-2823	209	54	)	)	PUNCT
taxlaw-2823	209	55	.	.	PUNCT
taxlaw-2823	210	1	68	68	NUM
taxlaw-2823	210	2	i.r.c	i.r.c	NOUN
taxlaw-2823	210	3	.	.	PUNCT
taxlaw-2823	211	1	§	§	PROPN
taxlaw-2823	211	2	865(a	865(a	PROPN
taxlaw-2823	211	3	)	)	PUNCT
taxlaw-2823	211	4	(	(	PUNCT
taxlaw-2823	211	5	2012	2012	NUM
taxlaw-2823	211	6	)	)	PUNCT
taxlaw-2823	211	7	.	.	PUNCT
taxlaw-2823	212	1	69	69	NUM
taxlaw-2823	212	2	see	see	VERB
taxlaw-2823	212	3	i.r.c	i.r.c	NOUN
taxlaw-2823	212	4	.	.	PUNCT
taxlaw-2823	213	1	§	§	PROPN
taxlaw-2823	213	2	871(a)(1	871(a)(1	NUM
taxlaw-2823	213	3	)	)	PUNCT
taxlaw-2823	213	4	(	(	PUNCT
taxlaw-2823	213	5	2012	2012	NUM
taxlaw-2823	213	6	)	)	PUNCT
taxlaw-2823	213	7	(	(	PUNCT
taxlaw-2823	213	8	imposing	impose	VERB
taxlaw-2823	213	9	taxes	taxis	NOUN
taxlaw-2823	213	10	on	on	ADP
taxlaw-2823	213	11	income	income	NOUN
taxlaw-2823	213	12	received	receive	VERB
taxlaw-2823	213	13	from	from	ADP
taxlaw-2823	213	14	u.s	u.s	PROPN
taxlaw-2823	213	15	.	.	PROPN
taxlaw-2823	213	16	sources	source	NOUN
taxlaw-2823	213	17	)	)	PUNCT
taxlaw-2823	213	18	.	.	PUNCT
taxlaw-2823	214	1	2014	2014	NUM
taxlaw-2823	214	2	]	]	PUNCT
taxlaw-2823	215	1	the	the	DET
taxlaw-2823	215	2	u.s	u.s	PROPN
taxlaw-2823	215	3	.	.	PROPN
taxlaw-2823	215	4	as	as	ADP
taxlaw-2823	215	5	tax	tax	NOUN
taxlaw-2823	215	6	haven	haven	NOUN
taxlaw-2823	215	7	?	?	PUNCT
taxlaw-2823	215	8	179	179	NUM
taxlaw-2823	215	9	effectively	effectively	ADV
taxlaw-2823	215	10	ring	ring	NOUN
taxlaw-2823	215	11	-	-	PUNCT
taxlaw-2823	215	12	fenced	fence	VERB
taxlaw-2823	215	13	these	these	DET
taxlaw-2823	215	14	provisions	provision	NOUN
taxlaw-2823	215	15	—	—	PUNCT
taxlaw-2823	215	16	they	they	PRON
taxlaw-2823	215	17	do	do	AUX
taxlaw-2823	215	18	not	not	PART
taxlaw-2823	215	19	apply	apply	VERB
taxlaw-2823	215	20	to	to	ADP
taxlaw-2823	215	21	u.s	u.s	PROPN
taxlaw-2823	215	22	.	.	PROPN
taxlaw-2823	215	23	citizens	citizen	NOUN
taxlaw-2823	215	24	or	or	CCONJ
taxlaw-2823	215	25	residents	resident	NOUN
taxlaw-2823	215	26	,	,	PUNCT
taxlaw-2823	215	27	who	who	PRON
taxlaw-2823	215	28	must	must	AUX
taxlaw-2823	215	29	pay	pay	VERB
taxlaw-2823	215	30	taxes	taxis	NOUN
taxlaw-2823	215	31	on	on	ADP
taxlaw-2823	215	32	their	their	PRON
taxlaw-2823	215	33	worldwide	worldwide	ADJ
taxlaw-2823	215	34	income	income	NOUN
taxlaw-2823	215	35	(	(	PUNCT
taxlaw-2823	215	36	including	include	VERB
taxlaw-2823	215	37	interest	interest	NOUN
taxlaw-2823	215	38	and	and	CCONJ
taxlaw-2823	215	39	capital	capital	NOUN
taxlaw-2823	215	40	gains).70	gains).70	PROPN
taxlaw-2823	215	41	the	the	DET
taxlaw-2823	215	42	united	united	PROPN
taxlaw-2823	215	43	states	states	PROPN
taxlaw-2823	215	44	resembles	resemble	VERB
taxlaw-2823	215	45	non	non	ADJ
taxlaw-2823	215	46	-	-	ADJ
taxlaw-2823	215	47	oecd	oecd	ADJ
taxlaw-2823	215	48	tax	tax	NOUN
taxlaw-2823	215	49	havens	haven	NOUN
taxlaw-2823	215	50	in	in	ADP
taxlaw-2823	215	51	other	other	ADJ
taxlaw-2823	215	52	respects	respect	NOUN
taxlaw-2823	215	53	,	,	PUNCT
taxlaw-2823	215	54	as	as	ADV
taxlaw-2823	215	55	well	well	ADV
taxlaw-2823	215	56	.	.	PUNCT
taxlaw-2823	216	1	absent	absent	ADJ
taxlaw-2823	216	2	some	some	DET
taxlaw-2823	216	3	sort	sort	NOUN
taxlaw-2823	216	4	of	of	ADP
taxlaw-2823	216	5	treaty	treaty	NOUN
taxlaw-2823	216	6	obligation	obligation	NOUN
taxlaw-2823	216	7	,	,	PUNCT
taxlaw-2823	216	8	the	the	DET
taxlaw-2823	216	9	i.r.s	i.r.	NOUN
taxlaw-2823	216	10	.	.	PUNCT
taxlaw-2823	217	1	can	can	AUX
taxlaw-2823	217	2	not	not	PART
taxlaw-2823	217	3	disclose	disclose	VERB
taxlaw-2823	217	4	tax	tax	NOUN
taxlaw-2823	217	5	information	information	NOUN
taxlaw-2823	217	6	to	to	ADP
taxlaw-2823	217	7	foreign	foreign	ADJ
taxlaw-2823	217	8	governments.71	governments.71	NOUN
taxlaw-2823	217	9	moreover	moreover	ADV
taxlaw-2823	217	10	,	,	PUNCT
taxlaw-2823	217	11	even	even	ADV
taxlaw-2823	217	12	if	if	SCONJ
taxlaw-2823	217	13	the	the	DET
taxlaw-2823	217	14	i.r.s	i.r.	NOUN
taxlaw-2823	217	15	.	.	PUNCT
taxlaw-2823	218	1	faced	face	VERB
taxlaw-2823	218	2	no	no	DET
taxlaw-2823	218	3	legal	legal	ADJ
taxlaw-2823	218	4	bar	bar	NOUN
taxlaw-2823	218	5	on	on	ADP
taxlaw-2823	218	6	disclosing	disclose	VERB
taxlaw-2823	218	7	taxpayer	taxpayer	NOUN
taxlaw-2823	218	8	information	information	NOUN
taxlaw-2823	218	9	,	,	PUNCT
taxlaw-2823	218	10	it	it	PRON
taxlaw-2823	218	11	could	could	AUX
taxlaw-2823	218	12	not	not	PART
taxlaw-2823	218	13	disclose	disclose	VERB
taxlaw-2823	218	14	information	information	NOUN
taxlaw-2823	218	15	that	that	SCONJ
taxlaw-2823	218	16	banks	bank	NOUN
taxlaw-2823	218	17	do	do	AUX
taxlaw-2823	218	18	not	not	PART
taxlaw-2823	218	19	provide.72	provide.72	VERB
taxlaw-2823	218	20	and	and	CCONJ
taxlaw-2823	218	21	the	the	DET
taxlaw-2823	218	22	law	law	NOUN
taxlaw-2823	218	23	only	only	ADV
taxlaw-2823	218	24	began	begin	VERB
taxlaw-2823	218	25	to	to	PART
taxlaw-2823	218	26	obligate	obligate	VERB
taxlaw-2823	218	27	banks	bank	NOUN
taxlaw-2823	218	28	to	to	PART
taxlaw-2823	218	29	report	report	VERB
taxlaw-2823	218	30	to	to	ADP
taxlaw-2823	218	31	the	the	DET
taxlaw-2823	218	32	i.r.s	i.r.	NOUN
taxlaw-2823	218	33	.	.	PUNCT
taxlaw-2823	219	1	their	their	PRON
taxlaw-2823	219	2	interest	interest	NOUN
taxlaw-2823	219	3	payments	payment	NOUN
taxlaw-2823	219	4	to	to	PART
taxlaw-2823	219	5	nonresident	nonresident	VERB
taxlaw-2823	219	6	alien	alien	ADJ
taxlaw-2823	219	7	account	account	NOUN
taxlaw-2823	219	8	holders	holder	NOUN
taxlaw-2823	219	9	in	in	ADP
taxlaw-2823	219	10	2013.73	2013.73	NUM
taxlaw-2823	219	11	that	that	PRON
taxlaw-2823	219	12	obligation	obligation	NOUN
taxlaw-2823	219	13	was	be	AUX
taxlaw-2823	219	14	enacted	enact	VERB
taxlaw-2823	219	15	,	,	PUNCT
taxlaw-2823	219	16	moreover	moreover	ADV
taxlaw-2823	219	17	,	,	PUNCT
taxlaw-2823	219	18	not	not	PART
taxlaw-2823	219	19	in	in	ADP
taxlaw-2823	219	20	the	the	DET
taxlaw-2823	219	21	interest	interest	NOUN
taxlaw-2823	219	22	of	of	ADP
taxlaw-2823	219	23	increasing	increase	VERB
taxlaw-2823	219	24	transparency	transparency	NOUN
taxlaw-2823	219	25	,	,	PUNCT
taxlaw-2823	219	26	but	but	CCONJ
taxlaw-2823	219	27	so	so	ADV
taxlaw-2823	219	28	that	that	SCONJ
taxlaw-2823	219	29	foreign	foreign	ADJ
taxlaw-2823	219	30	governments	government	NOUN
taxlaw-2823	219	31	would	would	AUX
taxlaw-2823	219	32	enter	enter	VERB
taxlaw-2823	219	33	into	into	ADP
taxlaw-2823	219	34	information	information	NOUN
taxlaw-2823	219	35	exchange	exchange	NOUN
taxlaw-2823	219	36	agreements	agreement	NOUN
taxlaw-2823	219	37	with	with	ADP
taxlaw-2823	219	38	the	the	DET
taxlaw-2823	219	39	u.s	u.s	PROPN
taxlaw-2823	219	40	.	.	PROPN
taxlaw-2823	219	41	pursuant	pursuant	NOUN
taxlaw-2823	219	42	to	to	ADP
taxlaw-2823	219	43	the	the	DET
taxlaw-2823	219	44	foreign	foreign	ADJ
taxlaw-2823	219	45	account	account	NOUN
taxlaw-2823	219	46	tax	tax	NOUN
taxlaw-2823	219	47	compliance	compliance	NOUN
taxlaw-2823	219	48	act.74	act.74	VERB
taxlaw-2823	219	49	even	even	ADV
taxlaw-2823	219	50	with	with	ADP
taxlaw-2823	219	51	the	the	DET
taxlaw-2823	219	52	increased	increase	VERB
taxlaw-2823	219	53	information	information	NOUN
taxlaw-2823	219	54	that	that	PRON
taxlaw-2823	219	55	the	the	DET
taxlaw-2823	219	56	i.r.s	i.r.	NOUN
taxlaw-2823	219	57	.	.	PUNCT
taxlaw-2823	220	1	may	may	AUX
taxlaw-2823	220	2	be	be	AUX
taxlaw-2823	220	3	able	able	ADJ
taxlaw-2823	220	4	to	to	PART
taxlaw-2823	220	5	provide	provide	VERB
taxlaw-2823	220	6	to	to	ADP
taxlaw-2823	220	7	foreign	foreign	ADJ
taxlaw-2823	220	8	governments	government	NOUN
taxlaw-2823	220	9	,	,	PUNCT
taxlaw-2823	220	10	nonresidents	nonresident	NOUN
taxlaw-2823	220	11	still	still	ADV
taxlaw-2823	220	12	hide	hide	VERB
taxlaw-2823	220	13	assets	asset	NOUN
taxlaw-2823	220	14	in	in	ADP
taxlaw-2823	220	15	the	the	DET
taxlaw-2823	220	16	u.s	u.s	PROPN
taxlaw-2823	220	17	.	.	PROPN
taxlaw-2823	220	18	in	in	ADP
taxlaw-2823	220	19	2009	2009	NUM
taxlaw-2823	220	20	,	,	PUNCT
taxlaw-2823	220	21	the	the	DET
taxlaw-2823	220	22	tax	tax	NOUN
taxlaw-2823	220	23	justice	justice	NOUN
taxlaw-2823	220	24	network	network	NOUN
taxlaw-2823	220	25	published	publish	VERB
taxlaw-2823	220	26	its	its	PRON
taxlaw-2823	220	27	first	first	ADJ
taxlaw-2823	220	28	financial	financial	ADJ
taxlaw-2823	220	29	secrecy	secrecy	NOUN
taxlaw-2823	220	30	index	index	NOUN
taxlaw-2823	220	31	.	.	PUNCT
taxlaw-2823	221	1	75	75	NUM
taxlaw-2823	221	2	the	the	PRON
taxlaw-2823	221	3	u.s	u.s	PROPN
taxlaw-2823	221	4	.	.	PROPN
taxlaw-2823	221	5	topped	top	VERB
taxlaw-2823	221	6	its	its	PRON
taxlaw-2823	221	7	list	list	NOUN
taxlaw-2823	221	8	of	of	ADP
taxlaw-2823	221	9	secretive	secretive	ADJ
taxlaw-2823	221	10	jurisdictions	jurisdiction	NOUN
taxlaw-2823	221	11	,	,	PUNCT
taxlaw-2823	221	12	largely	largely	ADV
taxlaw-2823	221	13	because	because	SCONJ
taxlaw-2823	221	14	states	state	NOUN
taxlaw-2823	221	15	like	like	ADP
taxlaw-2823	221	16	delaware	delaware	PROPN
taxlaw-2823	221	17	,	,	PUNCT
taxlaw-2823	221	18	florida	florida	PROPN
taxlaw-2823	221	19	,	,	PUNCT
taxlaw-2823	221	20	nevada	nevada	PROPN
taxlaw-2823	221	21	,	,	PUNCT
taxlaw-2823	221	22	and	and	CCONJ
taxlaw-2823	221	23	wyoming	wyoming	NOUN
taxlaw-2823	221	24	"	"	PUNCT
taxlaw-2823	221	25	offer	offer	VERB
taxlaw-2823	221	26	high	high	ADJ
taxlaw-2823	221	27	levels	level	NOUN
taxlaw-2823	221	28	of	of	ADP
taxlaw-2823	221	29	banking	banking	NOUN
taxlaw-2823	221	30	secrecy	secrecy	NOUN
taxlaw-2823	221	31	to	to	ADP
taxlaw-2823	221	32	non	non	NOUN
taxlaw-2823	221	33	-	-	NOUN
taxlaw-2823	221	34	residents	resident	NOUN
taxlaw-2823	221	35	,	,	PUNCT
taxlaw-2823	221	36	and	and	CCONJ
taxlaw-2823	221	37	have	have	VERB
taxlaw-2823	221	38	no	no	DET
taxlaw-2823	221	39	requirement	requirement	NOUN
taxlaw-2823	221	40	for	for	ADP
taxlaw-2823	221	41	details	detail	NOUN
taxlaw-2823	221	42	of	of	ADP
taxlaw-2823	221	43	beneficial	beneficial	ADJ
taxlaw-2823	221	44	ownership	ownership	NOUN
taxlaw-2823	221	45	of	of	ADP
taxlaw-2823	221	46	corporations	corporation	NOUN
taxlaw-2823	221	47	and	and	CCONJ
taxlaw-2823	221	48	trusts	trust	VERB
taxlaw-2823	221	49	to	to	PART
taxlaw-2823	221	50	be	be	AUX
taxlaw-2823	221	51	placed	place	VERB
taxlaw-2823	221	52	on	on	ADP
taxlaw-2823	221	53	public	public	ADJ
taxlaw-2823	221	54	record	record	NOUN
taxlaw-2823	221	55	.	.	PUNCT
taxlaw-2823	222	1	"76	"76	PROPN
taxlaw-2823	222	2	finally	finally	ADV
taxlaw-2823	222	3	,	,	PUNCT
taxlaw-2823	222	4	even	even	ADV
taxlaw-2823	222	5	if	if	SCONJ
taxlaw-2823	222	6	a	a	DET
taxlaw-2823	222	7	foreign	foreign	ADJ
taxlaw-2823	222	8	government	government	NOUN
taxlaw-2823	222	9	discovered	discover	VERB
taxlaw-2823	222	10	its	its	PRON
taxlaw-2823	222	11	citizen	citizen	NOUN
taxlaw-2823	222	12	or	or	CCONJ
taxlaw-2823	222	13	resident	resident	NOUN
taxlaw-2823	222	14	has	have	VERB
taxlaw-2823	222	15	assets	asset	NOUN
taxlaw-2823	222	16	hidden	hide	VERB
taxlaw-2823	222	17	in	in	ADP
taxlaw-2823	222	18	the	the	DET
taxlaw-2823	222	19	united	united	PROPN
taxlaw-2823	222	20	states	states	PROPN
taxlaw-2823	222	21	,	,	PUNCT
taxlaw-2823	222	22	either	either	CCONJ
taxlaw-2823	222	23	through	through	ADP
taxlaw-2823	222	24	its	its	PRON
taxlaw-2823	222	25	own	own	ADJ
taxlaw-2823	222	26	efforts	effort	NOUN
taxlaw-2823	222	27	or	or	CCONJ
taxlaw-2823	222	28	because	because	SCONJ
taxlaw-2823	222	29	of	of	ADP
taxlaw-2823	222	30	i.r.s	i.r.s	PROPN
taxlaw-2823	222	31	.	.	PUNCT
taxlaw-2823	223	1	disclosure	disclosure	NOUN
taxlaw-2823	223	2	,	,	PUNCT
taxlaw-2823	223	3	it	it	PRON
taxlaw-2823	223	4	has	have	VERB
taxlaw-2823	223	5	no	no	DET
taxlaw-2823	223	6	way	way	NOUN
taxlaw-2823	223	7	to	to	PART
taxlaw-2823	223	8	access	access	VERB
taxlaw-2823	223	9	those	those	DET
taxlaw-2823	223	10	assets	asset	NOUN
taxlaw-2823	223	11	if	if	SCONJ
taxlaw-2823	223	12	the	the	DET
taxlaw-2823	223	13	citizen	citizen	NOUN
taxlaw-2823	223	14	or	or	CCONJ
taxlaw-2823	223	15	resident	resident	NOUN
taxlaw-2823	223	16	has	have	AUX
taxlaw-2823	223	17	evaded	evade	VERB
taxlaw-2823	223	18	her	her	PRON
taxlaw-2823	223	19	taxes	taxis	NOUN
taxlaw-2823	223	20	.	.	PUNCT
taxlaw-2823	224	1	the	the	DET
taxlaw-2823	224	2	law	law	NOUN
taxlaw-2823	224	3	of	of	ADP
taxlaw-2823	224	4	the	the	DET
taxlaw-2823	224	5	united	united	PROPN
taxlaw-2823	224	6	states	states	PROPN
taxlaw-2823	224	7	includes	include	VERB
taxlaw-2823	224	8	the	the	DET
taxlaw-2823	224	9	common	common	ADJ
taxlaw-2823	224	10	law	law	NOUN
taxlaw-2823	224	11	revenue	revenue	NOUN
taxlaw-2823	224	12	rule	rule	NOUN
taxlaw-2823	224	13	,	,	PUNCT
taxlaw-2823	224	14	which	which	PRON
taxlaw-2823	224	15	prevents	prevent	VERB
taxlaw-2823	224	16	u.s	u.s	PROPN
taxlaw-2823	224	17	.	.	PROPN
taxlaw-2823	224	18	courts	court	NOUN
taxlaw-2823	224	19	from	from	ADP
taxlaw-2823	224	20	enforcing	enforce	VERB
taxlaw-2823	224	21	foreign	foreign	ADJ
taxlaw-2823	224	22	tax	tax	NOUN
taxlaw-2823	224	23	judgments.77	judgments.77	PROPN
taxlaw-2823	224	24	iii	iii	NOUN
taxlaw-2823	224	25	.	.	PUNCT
taxlaw-2823	224	26	enforcing	enforce	VERB
taxlaw-2823	224	27	foreign	foreign	ADJ
taxlaw-2823	224	28	judgments	judgment	NOUN
taxlaw-2823	224	29	in	in	ADP
taxlaw-2823	224	30	u.s	u.s	PROPN
taxlaw-2823	224	31	.	.	PROPN
taxlaw-2823	224	32	courts	court	NOUN
taxlaw-2823	224	33	in	in	ADP
taxlaw-2823	224	34	general	general	ADJ
taxlaw-2823	224	35	,	,	PUNCT
taxlaw-2823	224	36	u.s	u.s	PROPN
taxlaw-2823	224	37	.	.	PROPN
taxlaw-2823	224	38	courts	court	NOUN
taxlaw-2823	224	39	both	both	PRON
taxlaw-2823	224	40	recognize	recognize	VERB
taxlaw-2823	224	41	and	and	CCONJ
taxlaw-2823	224	42	enforce	enforce	VERB
taxlaw-2823	224	43	foreign	foreign	ADJ
taxlaw-2823	224	44	judgments	judgment	NOUN
taxlaw-2823	224	45	.	.	PUNCT
taxlaw-2823	225	1	litigants	litigant	NOUN
taxlaw-2823	225	2	who	who	PRON
taxlaw-2823	225	3	have	have	AUX
taxlaw-2823	225	4	received	receive	VERB
taxlaw-2823	225	5	a	a	DET
taxlaw-2823	225	6	judgment	judgment	NOUN
taxlaw-2823	225	7	from	from	ADP
taxlaw-2823	225	8	a	a	DET
taxlaw-2823	225	9	foreign	foreign	ADJ
taxlaw-2823	225	10	court	court	NOUN
taxlaw-2823	225	11	have	have	VERB
taxlaw-2823	225	12	"	"	PUNCT
taxlaw-2823	225	13	little	little	ADJ
taxlaw-2823	225	14	trouble	trouble	NOUN
taxlaw-2823	225	15	convincing	convince	VERB
taxlaw-2823	225	16	courts	court	NOUN
taxlaw-2823	225	17	in	in	ADP
taxlaw-2823	225	18	the	the	DET
taxlaw-2823	225	19	united	united	PROPN
taxlaw-2823	225	20	states	states	PROPN
taxlaw-2823	225	21	to	to	PART
taxlaw-2823	225	22	recognize	recognize	VERB
taxlaw-2823	225	23	and	and	CCONJ
taxlaw-2823	225	24	enforce	enforce	VERB
taxlaw-2823	225	25	that	that	DET
taxlaw-2823	225	26	judgment	judgment	NOUN
taxlaw-2823	225	27	.	.	PUNCT
taxlaw-2823	226	1	"78	"78	X
taxlaw-2823	227	1	the	the	DET
taxlaw-2823	227	2	restatement	restatement	NOUN
taxlaw-2823	227	3	(	(	PUNCT
taxlaw-2823	227	4	third	third	ADJ
taxlaw-2823	227	5	)	)	PUNCT
taxlaw-2823	227	6	of	of	ADP
taxlaw-2823	227	7	foreign	foreign	ADJ
taxlaw-2823	227	8	relations	relation	NOUN
taxlaw-2823	227	9	law	law	NOUN
taxlaw-2823	227	10	explains	explain	VERB
taxlaw-2823	227	11	that	that	SCONJ
taxlaw-2823	227	12	,	,	PUNCT
taxlaw-2823	227	13	in	in	ADP
taxlaw-2823	227	14	general	general	ADJ
taxlaw-2823	227	15	,	,	PUNCT
taxlaw-2823	227	16	judgments	judgment	NOUN
taxlaw-2823	227	17	of	of	ADP
taxlaw-2823	227	18	foreign	foreign	ADJ
taxlaw-2823	227	19	courts	court	NOUN
taxlaw-2823	227	20	are	be	AUX
taxlaw-2823	227	21	"	"	PUNCT
taxlaw-2823	227	22	conclusive	conclusive	ADJ
taxlaw-2823	227	23	between	between	ADP
taxlaw-2823	227	24	the	the	DET
taxlaw-2823	227	25	parties	party	NOUN
taxlaw-2823	227	26	,	,	PUNCT
taxlaw-2823	227	27	and	and	CCONJ
taxlaw-2823	227	28	[	[	X
taxlaw-2823	227	29	are	be	AUX
taxlaw-2823	227	30	]	]	PUNCT
taxlaw-2823	227	31	entitled	entitle	VERB
taxlaw-2823	227	32	to	to	ADP
taxlaw-2823	227	33	recognition	recognition	NOUN
taxlaw-2823	227	34	in	in	ADP
taxlaw-2823	227	35	courts	court	NOUN
taxlaw-2823	227	36	in	in	ADP
taxlaw-2823	227	37	the	the	DET
taxlaw-2823	227	38	united	united	PROPN
taxlaw-2823	227	39	70	70	PROPN
taxlaw-2823	227	40	see	see	VERB
taxlaw-2823	227	41	,	,	PUNCT
taxlaw-2823	227	42	e.g.	e.g.	ADV
taxlaw-2823	227	43	,	,	PUNCT
taxlaw-2823	227	44	susan	susan	PROPN
taxlaw-2823	227	45	c.	c.	PROPN
taxlaw-2823	227	46	morse	morse	PROPN
taxlaw-2823	227	47	,	,	PUNCT
taxlaw-2823	227	48	tax	tax	NOUN
taxlaw-2823	227	49	compliance	compliance	NOUN
taxlaw-2823	227	50	and	and	CCONJ
taxlaw-2823	227	51	norm	norm	NOUN
taxlaw-2823	227	52	formation	formation	NOUN
taxlaw-2823	227	53	under	under	ADP
taxlaw-2823	227	54	high	high	ADJ
taxlaw-2823	227	55	-	-	PUNCT
taxlaw-2823	227	56	penalty	penalty	NOUN
taxlaw-2823	227	57	regimes	regime	NOUN
taxlaw-2823	227	58	,	,	PUNCT
taxlaw-2823	227	59	44	44	NUM
taxlaw-2823	227	60	conn	conn	PROPN
taxlaw-2823	227	61	.	.	PROPN
taxlaw-2823	228	1	l.	l.	PROPN
taxlaw-2823	228	2	rev	rev	PROPN
taxlaw-2823	228	3	.	.	PROPN
taxlaw-2823	228	4	675	675	NUM
taxlaw-2823	228	5	,	,	PUNCT
taxlaw-2823	228	6	702	702	NUM
taxlaw-2823	228	7	(	(	PUNCT
taxlaw-2823	228	8	2012	2012	NUM
taxlaw-2823	228	9	)	)	PUNCT
taxlaw-2823	228	10	(	(	PUNCT
taxlaw-2823	228	11	"	"	PUNCT
taxlaw-2823	228	12	it	it	PRON
taxlaw-2823	228	13	is	be	AUX
taxlaw-2823	228	14	perfectly	perfectly	ADV
taxlaw-2823	228	15	clear	clear	ADJ
taxlaw-2823	228	16	that	that	SCONJ
taxlaw-2823	228	17	u.s	u.s	PROPN
taxlaw-2823	228	18	.	.	PROPN
taxlaw-2823	228	19	citizens	citizen	NOUN
taxlaw-2823	228	20	and	and	CCONJ
taxlaw-2823	228	21	residents	resident	NOUN
taxlaw-2823	228	22	must	must	AUX
taxlaw-2823	228	23	pay	pay	VERB
taxlaw-2823	228	24	u.s	u.s	PROPN
taxlaw-2823	228	25	.	.	PROPN
taxlaw-2823	228	26	taxes	taxis	NOUN
taxlaw-2823	228	27	on	on	ADP
taxlaw-2823	228	28	their	their	PRON
taxlaw-2823	228	29	worldwide	worldwide	ADJ
taxlaw-2823	228	30	income	income	NOUN
taxlaw-2823	228	31	,	,	PUNCT
taxlaw-2823	228	32	including	include	VERB
taxlaw-2823	228	33	income	income	NOUN
taxlaw-2823	228	34	that	that	PRON
taxlaw-2823	228	35	accrues	accrue	VERB
taxlaw-2823	228	36	to	to	ADP
taxlaw-2823	228	37	an	an	DET
taxlaw-2823	228	38	offshore	offshore	ADJ
taxlaw-2823	228	39	account	account	NOUN
taxlaw-2823	228	40	.	.	PUNCT
taxlaw-2823	228	41	"	"	PUNCT
taxlaw-2823	228	42	)	)	PUNCT
taxlaw-2823	228	43	.	.	PUNCT
taxlaw-2823	229	1	71	71	NUM
taxlaw-2823	229	2	i.r.c	i.r.c	NOUN
taxlaw-2823	229	3	.	.	PUNCT
taxlaw-2823	230	1	§	§	PROPN
taxlaw-2823	230	2	6103(a	6103(a	NUM
taxlaw-2823	230	3	)	)	PUNCT
taxlaw-2823	230	4	,	,	PUNCT
taxlaw-2823	230	5	(	(	PUNCT
taxlaw-2823	230	6	k)(4	k)(4	PROPN
taxlaw-2823	230	7	)	)	PUNCT
taxlaw-2823	230	8	(	(	PUNCT
taxlaw-2823	230	9	2012	2012	NUM
taxlaw-2823	230	10	)	)	PUNCT
taxlaw-2823	231	1	;	;	PUNCT
taxlaw-2823	231	2	see	see	VERB
taxlaw-2823	231	3	also	also	ADV
taxlaw-2823	231	4	langer	langer	NOUN
taxlaw-2823	231	5	,	,	PUNCT
taxlaw-2823	231	6	supra	supra	PROPN
taxlaw-2823	231	7	note	note	NOUN
taxlaw-2823	231	8	33	33	NUM
taxlaw-2823	231	9	,	,	PUNCT
taxlaw-2823	231	10	at	at	ADP
taxlaw-2823	231	11	2835	2835	NUM
taxlaw-2823	231	12	.	.	PUNCT
taxlaw-2823	232	1	72	72	NUM
taxlaw-2823	232	2	see	see	NOUN
taxlaw-2823	232	3	letter	letter	NOUN
taxlaw-2823	232	4	from	from	ADP
taxlaw-2823	232	5	mark	mark	PROPN
taxlaw-2823	232	6	j.	j.	PROPN
taxlaw-2823	232	7	mazur	mazur	PROPN
taxlaw-2823	232	8	,	,	PUNCT
taxlaw-2823	232	9	assistant	assistant	NOUN
taxlaw-2823	232	10	secretary	secretary	NOUN
taxlaw-2823	232	11	(	(	PUNCT
taxlaw-2823	232	12	tax	tax	NOUN
taxlaw-2823	232	13	policy	policy	NOUN
taxlaw-2823	232	14	)	)	PUNCT
taxlaw-2823	232	15	,	,	PUNCT
taxlaw-2823	232	16	to	to	PART
taxlaw-2823	232	17	senator	senator	PROPN
taxlaw-2823	232	18	rand	rand	PROPN
taxlaw-2823	232	19	paul	paul	PROPN
taxlaw-2823	232	20	(	(	PUNCT
taxlaw-2823	232	21	oct	oct	PROPN
taxlaw-2823	232	22	.	.	PROPN
taxlaw-2823	232	23	10	10	NUM
taxlaw-2823	232	24	,	,	PUNCT
taxlaw-2823	232	25	2012	2012	NUM
taxlaw-2823	232	26	)	)	PUNCT
taxlaw-2823	232	27	,	,	PUNCT
taxlaw-2823	232	28	2012	2012	NUM
taxlaw-2823	232	29	tax	tax	NOUN
taxlaw-2823	232	30	notes	note	NOUN
taxlaw-2823	232	31	today	today	NOUN
taxlaw-2823	232	32	201	201	NUM
taxlaw-2823	232	33	-	-	SYM
taxlaw-2823	232	34	18	18	NUM
taxlaw-2823	232	35	.	.	PUNCT
taxlaw-2823	232	36	73	73	NUM
taxlaw-2823	232	37	treas	trea	NOUN
taxlaw-2823	232	38	.	.	PUNCT
taxlaw-2823	233	1	reg	reg	PROPN
taxlaw-2823	233	2	.	.	PUNCT
taxlaw-2823	234	1	§	§	PROPN
taxlaw-2823	234	2	1.6049	1.6049	NUM
taxlaw-2823	234	3	-	-	SYM
taxlaw-2823	234	4	4(b)(5	4(b)(5	NUM
taxlaw-2823	234	5	)	)	PUNCT
taxlaw-2823	234	6	(	(	PUNCT
taxlaw-2823	234	7	2012	2012	NUM
taxlaw-2823	234	8	)	)	PUNCT
taxlaw-2823	234	9	.	.	PUNCT
taxlaw-2823	235	1	74	74	NUM
taxlaw-2823	235	2	see	see	VERB
taxlaw-2823	235	3	t.d	t.d	PROPN
taxlaw-2823	235	4	.	.	PROPN
taxlaw-2823	235	5	9584	9584	NUM
taxlaw-2823	235	6	,	,	PUNCT
taxlaw-2823	235	7	2012	2012	NUM
taxlaw-2823	235	8	-	-	SYM
taxlaw-2823	235	9	20	20	NUM
taxlaw-2823	235	10	i.r.b	i.r.b	NOUN
taxlaw-2823	235	11	.	.	PUNCT
taxlaw-2823	236	1	901	901	NUM
taxlaw-2823	236	2	(	(	PUNCT
taxlaw-2823	236	3	"	"	PUNCT
taxlaw-2823	236	4	these	these	DET
taxlaw-2823	236	5	regulations	regulation	NOUN
taxlaw-2823	236	6	will	will	AUX
taxlaw-2823	236	7	facilitate	facilitate	VERB
taxlaw-2823	236	8	intergovernmental	intergovernmental	ADJ
taxlaw-2823	236	9	cooperation	cooperation	NOUN
taxlaw-2823	236	10	on	on	ADP
taxlaw-2823	236	11	fatca	fatca	ADJ
taxlaw-2823	236	12	implementation	implementation	NOUN
taxlaw-2823	236	13	by	by	ADP
taxlaw-2823	236	14	better	well	ADV
taxlaw-2823	236	15	enabling	enable	VERB
taxlaw-2823	236	16	the	the	DET
taxlaw-2823	236	17	irs	irs	PROPN
taxlaw-2823	236	18	,	,	PUNCT
taxlaw-2823	236	19	in	in	ADP
taxlaw-2823	236	20	appropriate	appropriate	ADJ
taxlaw-2823	236	21	circumstances	circumstance	NOUN
taxlaw-2823	236	22	,	,	PUNCT
taxlaw-2823	236	23	to	to	PART
taxlaw-2823	236	24	reciprocate	reciprocate	VERB
taxlaw-2823	236	25	by	by	ADP
taxlaw-2823	236	26	exchanging	exchange	VERB
taxlaw-2823	236	27	information	information	NOUN
taxlaw-2823	236	28	with	with	ADP
taxlaw-2823	236	29	foreign	foreign	ADJ
taxlaw-2823	236	30	governments	government	NOUN
taxlaw-2823	236	31	for	for	ADP
taxlaw-2823	236	32	tax	tax	NOUN
taxlaw-2823	236	33	administration	administration	NOUN
taxlaw-2823	236	34	purposes	purpose	NOUN
taxlaw-2823	236	35	.	.	PUNCT
taxlaw-2823	236	36	"	"	PUNCT
taxlaw-2823	236	37	)	)	PUNCT
taxlaw-2823	236	38	;	;	PUNCT
taxlaw-2823	236	39	see	see	VERB
taxlaw-2823	236	40	infra	infra	NOUN
taxlaw-2823	236	41	notes	note	VERB
taxlaw-2823	236	42	208	208	NUM
taxlaw-2823	236	43	-	-	SYM
taxlaw-2823	236	44	222	222	NUM
taxlaw-2823	236	45	and	and	CCONJ
taxlaw-2823	236	46	accompanying	accompany	VERB
taxlaw-2823	236	47	text	text	NOUN
taxlaw-2823	236	48	.	.	PUNCT
taxlaw-2823	237	1	75	75	NUM
taxlaw-2823	237	2	john	john	PROPN
taxlaw-2823	237	3	christensen	christensen	PROPN
taxlaw-2823	237	4	,	,	PUNCT
taxlaw-2823	237	5	the	the	DET
taxlaw-2823	237	6	hidden	hidden	ADJ
taxlaw-2823	237	7	trillions	trillion	NOUN
taxlaw-2823	237	8	:	:	PUNCT
taxlaw-2823	237	9	secrecy	secrecy	NOUN
taxlaw-2823	237	10	,	,	PUNCT
taxlaw-2823	237	11	corruption	corruption	NOUN
taxlaw-2823	237	12	,	,	PUNCT
taxlaw-2823	237	13	and	and	CCONJ
taxlaw-2823	237	14	the	the	DET
taxlaw-2823	237	15	offshore	offshore	ADJ
taxlaw-2823	237	16	interface	interface	NOUN
taxlaw-2823	237	17	,	,	PUNCT
taxlaw-2823	237	18	57	57	NUM
taxlaw-2823	237	19	crime	crime	NOUN
taxlaw-2823	237	20	,	,	PUNCT
taxlaw-2823	237	21	l.	l.	PROPN
taxlaw-2823	237	22	&	&	CCONJ
taxlaw-2823	237	23	soc	soc	PROPN
taxlaw-2823	237	24	.	.	PUNCT
taxlaw-2823	238	1	change	change	VERB
taxlaw-2823	238	2	325	325	NUM
taxlaw-2823	238	3	,	,	PUNCT
taxlaw-2823	238	4	329	329	NUM
taxlaw-2823	238	5	(	(	PUNCT
taxlaw-2823	238	6	2012	2012	NUM
taxlaw-2823	238	7	)	)	PUNCT
taxlaw-2823	238	8	.	.	PUNCT
taxlaw-2823	239	1	76	76	NUM
taxlaw-2823	239	2	id.at	id.at	ADJ
taxlaw-2823	239	3	335	335	NUM
taxlaw-2823	239	4	.	.	PUNCT
taxlaw-2823	240	1	not	not	PART
taxlaw-2823	240	2	everybody	everybody	PRON
taxlaw-2823	240	3	is	be	AUX
taxlaw-2823	240	4	sanguine	sanguine	ADJ
taxlaw-2823	240	5	about	about	ADP
taxlaw-2823	240	6	calling	call	VERB
taxlaw-2823	240	7	the	the	DET
taxlaw-2823	240	8	u.s.—or	u.s.—or	NOUN
taxlaw-2823	240	9	these	these	DET
taxlaw-2823	240	10	particular	particular	ADJ
taxlaw-2823	240	11	states	state	NOUN
taxlaw-2823	240	12	—	—	PUNCT
taxlaw-2823	240	13	tax	tax	NOUN
taxlaw-2823	240	14	havens	haven	NOUN
taxlaw-2823	240	15	,	,	PUNCT
taxlaw-2823	240	16	of	of	ADP
taxlaw-2823	240	17	course	course	NOUN
taxlaw-2823	240	18	.	.	PUNCT
taxlaw-2823	241	1	see	see	VERB
taxlaw-2823	241	2	,	,	PUNCT
taxlaw-2823	241	3	e.g.	e.g.	ADV
taxlaw-2823	241	4	,	,	PUNCT
taxlaw-2823	241	5	howard	howard	PROPN
taxlaw-2823	241	6	m.	m.	PROPN
taxlaw-2823	241	7	liebman	liebman	PROPN
taxlaw-2823	241	8	,	,	PUNCT
taxlaw-2823	241	9	letter	letter	NOUN
taxlaw-2823	241	10	to	to	ADP
taxlaw-2823	241	11	the	the	DET
taxlaw-2823	241	12	editor	editor	NOUN
taxlaw-2823	241	13	,	,	PUNCT
taxlaw-2823	241	14	tax	tax	NOUN
taxlaw-2823	241	15	haven	haven	NOUN
taxlaw-2823	241	16	claim	claim	NOUN
taxlaw-2823	241	17	overstated	overstate	VERB
taxlaw-2823	241	18	for	for	ADP
taxlaw-2823	241	19	u.s	u.s	PROPN
taxlaw-2823	241	20	.	.	PROPN
taxlaw-2823	241	21	states	state	NOUN
taxlaw-2823	241	22	,	,	PUNCT
taxlaw-2823	241	23	54	54	NUM
taxlaw-2823	241	24	tax	tax	NOUN
taxlaw-2823	241	25	notes	note	NOUN
taxlaw-2823	241	26	int’l	int’l	NOUN
taxlaw-2823	241	27	147	147	NUM
taxlaw-2823	241	28	,	,	PUNCT
taxlaw-2823	241	29	147	147	NUM
taxlaw-2823	241	30	(	(	PUNCT
taxlaw-2823	241	31	2009	2009	NUM
taxlaw-2823	241	32	)	)	PUNCT
taxlaw-2823	241	33	(	(	PUNCT
taxlaw-2823	241	34	"	"	PUNCT
taxlaw-2823	241	35	without	without	ADP
taxlaw-2823	241	36	wishing	wish	VERB
taxlaw-2823	241	37	at	at	ADV
taxlaw-2823	241	38	all	all	ADV
taxlaw-2823	241	39	to	to	PART
taxlaw-2823	241	40	cast	cast	VERB
taxlaw-2823	241	41	aspersions	aspersion	NOUN
taxlaw-2823	241	42	on	on	ADP
taxlaw-2823	241	43	any	any	DET
taxlaw-2823	241	44	government	government	NOUN
taxlaw-2823	241	45	leader	leader	NOUN
taxlaw-2823	241	46	,	,	PUNCT
taxlaw-2823	241	47	i	i	PRON
taxlaw-2823	241	48	think	think	VERB
taxlaw-2823	241	49	it	it	PRON
taxlaw-2823	241	50	overstates	overstate	VERB
taxlaw-2823	241	51	the	the	DET
taxlaw-2823	241	52	case	case	NOUN
taxlaw-2823	241	53	rather	rather	ADV
taxlaw-2823	241	54	seriously	seriously	ADV
taxlaw-2823	241	55	to	to	PART
taxlaw-2823	241	56	claim	claim	VERB
taxlaw-2823	241	57	that	that	SCONJ
taxlaw-2823	241	58	delaware	delaware	PROPN
taxlaw-2823	241	59	,	,	PUNCT
taxlaw-2823	241	60	nevada	nevada	PROPN
taxlaw-2823	241	61	,	,	PUNCT
taxlaw-2823	241	62	and	and	CCONJ
taxlaw-2823	241	63	wyoming	wyoming	NOUN
taxlaw-2823	241	64	are	be	AUX
taxlaw-2823	241	65	tax	tax	NOUN
taxlaw-2823	241	66	havens	haven	NOUN
taxlaw-2823	241	67	.	.	PUNCT
taxlaw-2823	241	68	"	"	PUNCT
taxlaw-2823	241	69	)	)	PUNCT
taxlaw-2823	241	70	.	.	PUNCT
taxlaw-2823	242	1	77	77	NUM
taxlaw-2823	242	2	see	see	VERB
taxlaw-2823	242	3	pasquantino	pasquantino	PROPN
taxlaw-2823	242	4	v.	v.	ADP
taxlaw-2823	242	5	united	united	PROPN
taxlaw-2823	242	6	states	states	PROPN
taxlaw-2823	242	7	,	,	PUNCT
taxlaw-2823	242	8	544	544	NUM
taxlaw-2823	242	9	u.s	u.s	PROPN
taxlaw-2823	242	10	.	.	PROPN
taxlaw-2823	242	11	349	349	NUM
taxlaw-2823	242	12	(	(	PUNCT
taxlaw-2823	242	13	2005	2005	NUM
taxlaw-2823	242	14	)	)	PUNCT
taxlaw-2823	242	15	.	.	PUNCT
taxlaw-2823	243	1	78	78	NUM
taxlaw-2823	243	2	william	william	PROPN
taxlaw-2823	243	3	j.	j.	PROPN
taxlaw-2823	243	4	kovatch	kovatch	PROPN
taxlaw-2823	243	5	,	,	PUNCT
taxlaw-2823	243	6	jr	jr	PROPN
taxlaw-2823	243	7	.	.	PROPN
taxlaw-2823	243	8	,	,	PUNCT
taxlaw-2823	243	9	recognizing	recognize	VERB
taxlaw-2823	243	10	foreign	foreign	ADJ
taxlaw-2823	243	11	tax	tax	NOUN
taxlaw-2823	243	12	judgments	judgment	NOUN
taxlaw-2823	243	13	:	:	PUNCT
taxlaw-2823	243	14	an	an	DET
taxlaw-2823	243	15	argument	argument	NOUN
taxlaw-2823	243	16	for	for	ADP
taxlaw-2823	243	17	the	the	DET
taxlaw-2823	243	18	revocation	revocation	NOUN
taxlaw-2823	243	19	of	of	ADP
taxlaw-2823	243	20	the	the	DET
taxlaw-2823	243	21	revenue	revenue	NOUN
taxlaw-2823	243	22	rule	rule	NOUN
taxlaw-2823	243	23	,	,	PUNCT
taxlaw-2823	243	24	22	22	NUM
taxlaw-2823	243	25	hous	hous	ADJ
taxlaw-2823	243	26	.	.	PUNCT
taxlaw-2823	244	1	j.	j.	PROPN
taxlaw-2823	244	2	int’l	int’l	PROPN
taxlaw-2823	244	3	l.	l.	PROPN
taxlaw-2823	244	4	265	265	NUM
taxlaw-2823	244	5	,	,	PUNCT
taxlaw-2823	244	6	266	266	NUM
taxlaw-2823	244	7	(	(	PUNCT
taxlaw-2823	244	8	2000	2000	NUM
taxlaw-2823	244	9	)	)	PUNCT
taxlaw-2823	244	10	.	.	PUNCT
taxlaw-2823	245	1	180	180	NUM
taxlaw-2823	245	2	columbia	columbia	PROPN
taxlaw-2823	245	3	journal	journal	PROPN
taxlaw-2823	245	4	of	of	ADP
taxlaw-2823	245	5	tax	tax	NOUN
taxlaw-2823	245	6	law	law	NOUN
taxlaw-2823	245	7	[	[	X
taxlaw-2823	245	8	vol.5:170	vol.5:170	NOUN
taxlaw-2823	245	9	states	state	NOUN
taxlaw-2823	245	10	.	.	PUNCT
taxlaw-2823	246	1	"79	"79	PROPN
taxlaw-2823	246	2	even	even	ADV
taxlaw-2823	246	3	though	though	SCONJ
taxlaw-2823	246	4	the	the	DET
taxlaw-2823	246	5	judgments	judgment	NOUN
taxlaw-2823	246	6	of	of	ADP
taxlaw-2823	246	7	foreign	foreign	ADJ
taxlaw-2823	246	8	courts	court	NOUN
taxlaw-2823	246	9	are	be	AUX
taxlaw-2823	246	10	not	not	PART
taxlaw-2823	246	11	entitled	entitle	VERB
taxlaw-2823	246	12	to	to	ADP
taxlaw-2823	246	13	full	full	ADJ
taxlaw-2823	246	14	faith	faith	NOUN
taxlaw-2823	246	15	and	and	CCONJ
taxlaw-2823	246	16	credit	credit	NOUN
taxlaw-2823	246	17	in	in	ADP
taxlaw-2823	246	18	the	the	DET
taxlaw-2823	246	19	united	united	PROPN
taxlaw-2823	246	20	states	states	PROPN
taxlaw-2823	246	21	,	,	PUNCT
taxlaw-2823	246	22	recognizing	recognize	VERB
taxlaw-2823	246	23	and	and	CCONJ
taxlaw-2823	246	24	enforcing	enforce	VERB
taxlaw-2823	246	25	them	they	PRON
taxlaw-2823	246	26	furthers	further	VERB
taxlaw-2823	246	27	public	public	ADJ
taxlaw-2823	246	28	policy	policy	NOUN
taxlaw-2823	246	29	by	by	ADP
taxlaw-2823	246	30	ensuring	ensure	VERB
taxlaw-2823	246	31	an	an	DET
taxlaw-2823	246	32	end	end	NOUN
taxlaw-2823	246	33	to	to	ADP
taxlaw-2823	246	34	litigation.80	litigation.80	NOUN
taxlaw-2823	246	35	exceptions	exception	NOUN
taxlaw-2823	246	36	exist	exist	VERB
taxlaw-2823	246	37	,	,	PUNCT
taxlaw-2823	246	38	of	of	ADP
taxlaw-2823	246	39	course	course	NOUN
taxlaw-2823	246	40	.	.	PUNCT
taxlaw-2823	247	1	defendants	defendant	NOUN
taxlaw-2823	247	2	have	have	VERB
taxlaw-2823	247	3	a	a	DET
taxlaw-2823	247	4	number	number	NOUN
taxlaw-2823	247	5	of	of	ADP
taxlaw-2823	247	6	defenses	defense	NOUN
taxlaw-2823	247	7	against	against	ADP
taxlaw-2823	247	8	recognition	recognition	NOUN
taxlaw-2823	247	9	that	that	SCONJ
taxlaw-2823	247	10	they	they	PRON
taxlaw-2823	247	11	can	can	AUX
taxlaw-2823	247	12	present.81	present.81	VERB
taxlaw-2823	247	13	if	if	SCONJ
taxlaw-2823	247	14	the	the	DET
taxlaw-2823	247	15	defendant	defendant	NOUN
taxlaw-2823	247	16	demonstrates	demonstrate	VERB
taxlaw-2823	247	17	that	that	SCONJ
taxlaw-2823	247	18	the	the	DET
taxlaw-2823	247	19	foreign	foreign	ADJ
taxlaw-2823	247	20	country	country	NOUN
taxlaw-2823	247	21	does	do	AUX
taxlaw-2823	247	22	not	not	PART
taxlaw-2823	247	23	have	have	VERB
taxlaw-2823	247	24	impartial	impartial	ADJ
taxlaw-2823	247	25	tribunals	tribunal	NOUN
taxlaw-2823	247	26	or	or	CCONJ
taxlaw-2823	247	27	procedures	procedure	NOUN
taxlaw-2823	247	28	that	that	PRON
taxlaw-2823	247	29	comport	comport	VERB
taxlaw-2823	247	30	with	with	ADP
taxlaw-2823	247	31	due	due	ADJ
taxlaw-2823	247	32	process	process	NOUN
taxlaw-2823	247	33	,	,	PUNCT
taxlaw-2823	247	34	or	or	CCONJ
taxlaw-2823	247	35	that	that	SCONJ
taxlaw-2823	247	36	the	the	DET
taxlaw-2823	247	37	foreign	foreign	ADJ
taxlaw-2823	247	38	court	court	NOUN
taxlaw-2823	247	39	did	do	AUX
taxlaw-2823	247	40	not	not	PART
taxlaw-2823	247	41	have	have	VERB
taxlaw-2823	247	42	jurisdiction	jurisdiction	NOUN
taxlaw-2823	247	43	over	over	ADP
taxlaw-2823	247	44	the	the	DET
taxlaw-2823	247	45	defendant	defendant	NOUN
taxlaw-2823	247	46	,	,	PUNCT
taxlaw-2823	247	47	u.s	u.s	PROPN
taxlaw-2823	247	48	.	.	PROPN
taxlaw-2823	247	49	courts	court	NOUN
taxlaw-2823	247	50	can	can	AUX
taxlaw-2823	247	51	not	not	PART
taxlaw-2823	247	52	recognize	recognize	VERB
taxlaw-2823	247	53	or	or	CCONJ
taxlaw-2823	247	54	enforce	enforce	VERB
taxlaw-2823	247	55	the	the	DET
taxlaw-2823	247	56	judgment.82	judgment.82	NOUN
taxlaw-2823	247	57	moreover	moreover	ADV
taxlaw-2823	247	58	,	,	PUNCT
taxlaw-2823	247	59	defendants	defendant	NOUN
taxlaw-2823	247	60	can	can	AUX
taxlaw-2823	247	61	present	present	VERB
taxlaw-2823	247	62	additional	additional	ADJ
taxlaw-2823	247	63	defenses	defense	NOUN
taxlaw-2823	247	64	,	,	PUNCT
taxlaw-2823	247	65	including	include	VERB
taxlaw-2823	247	66	that	that	SCONJ
taxlaw-2823	247	67	the	the	DET
taxlaw-2823	247	68	cause	cause	NOUN
taxlaw-2823	247	69	of	of	ADP
taxlaw-2823	247	70	action	action	NOUN
taxlaw-2823	247	71	or	or	CCONJ
taxlaw-2823	247	72	the	the	DET
taxlaw-2823	247	73	judgment	judgment	NOUN
taxlaw-2823	247	74	contravenes	contravene	VERB
taxlaw-2823	247	75	u.s	u.s	PROPN
taxlaw-2823	247	76	.	.	PROPN
taxlaw-2823	247	77	public	public	ADJ
taxlaw-2823	247	78	policy	policy	NOUN
taxlaw-2823	247	79	,	,	PUNCT
taxlaw-2823	247	80	that	that	PRON
taxlaw-2823	247	81	give	give	VERB
taxlaw-2823	247	82	u.s	u.s	PROPN
taxlaw-2823	247	83	.	.	PROPN
taxlaw-2823	247	84	courts	court	NOUN
taxlaw-2823	247	85	the	the	DET
taxlaw-2823	247	86	option	option	NOUN
taxlaw-2823	247	87	of	of	ADP
taxlaw-2823	247	88	not	not	PART
taxlaw-2823	247	89	recognizing	recognize	VERB
taxlaw-2823	247	90	or	or	CCONJ
taxlaw-2823	247	91	enforcing	enforce	VERB
taxlaw-2823	247	92	the	the	DET
taxlaw-2823	247	93	judgment.83	judgment.83	ADJ
taxlaw-2823	247	94	state	state	NOUN
taxlaw-2823	247	95	law	law	NOUN
taxlaw-2823	247	96	governs	govern	VERB
taxlaw-2823	247	97	the	the	DET
taxlaw-2823	247	98	recognition	recognition	NOUN
taxlaw-2823	247	99	and	and	CCONJ
taxlaw-2823	247	100	enforcement	enforcement	NOUN
taxlaw-2823	247	101	of	of	ADP
taxlaw-2823	247	102	foreign	foreign	ADJ
taxlaw-2823	247	103	judgments	judgment	NOUN
taxlaw-2823	247	104	,	,	PUNCT
taxlaw-2823	247	105	which	which	PRON
taxlaw-2823	247	106	could	could	AUX
taxlaw-2823	247	107	provide	provide	VERB
taxlaw-2823	247	108	for	for	ADP
taxlaw-2823	247	109	significant	significant	ADJ
taxlaw-2823	247	110	variation	variation	NOUN
taxlaw-2823	247	111	,	,	PUNCT
taxlaw-2823	247	112	notwithstanding	notwithstanding	ADP
taxlaw-2823	247	113	the	the	DET
taxlaw-2823	247	114	restatement	restatement	NOUN
taxlaw-2823	247	115	,	,	PUNCT
taxlaw-2823	247	116	in	in	ADP
taxlaw-2823	247	117	the	the	DET
taxlaw-2823	247	118	recognition	recognition	NOUN
taxlaw-2823	247	119	and	and	CCONJ
taxlaw-2823	247	120	enforcement	enforcement	NOUN
taxlaw-2823	247	121	of	of	ADP
taxlaw-2823	247	122	foreign	foreign	ADJ
taxlaw-2823	247	123	judgments.84	judgments.84	PROPN
taxlaw-2823	247	124	the	the	DET
taxlaw-2823	247	125	actual	actual	ADJ
taxlaw-2823	247	126	variation	variation	NOUN
taxlaw-2823	247	127	,	,	PUNCT
taxlaw-2823	247	128	though	though	ADV
taxlaw-2823	247	129	,	,	PUNCT
taxlaw-2823	247	130	is	be	AUX
taxlaw-2823	247	131	slight	slight	ADJ
taxlaw-2823	247	132	:	:	PUNCT
taxlaw-2823	247	133	all	all	DET
taxlaw-2823	247	134	states	state	NOUN
taxlaw-2823	247	135	either	either	CCONJ
taxlaw-2823	247	136	follow	follow	VERB
taxlaw-2823	247	137	a	a	DET
taxlaw-2823	247	138	common	common	ADJ
taxlaw-2823	247	139	law	law	NOUN
taxlaw-2823	247	140	standard	standard	NOUN
taxlaw-2823	247	141	derived	derive	VERB
taxlaw-2823	247	142	from	from	ADP
taxlaw-2823	247	143	hilton	hilton	NOUN
taxlaw-2823	247	144	v.	v.	ADP
taxlaw-2823	247	145	guyot,85	guyot,85	NOUN
taxlaw-2823	247	146	or	or	CCONJ
taxlaw-2823	247	147	they	they	PRON
taxlaw-2823	247	148	have	have	AUX
taxlaw-2823	247	149	adopted	adopt	VERB
taxlaw-2823	247	150	a	a	DET
taxlaw-2823	247	151	version	version	NOUN
taxlaw-2823	247	152	of	of	ADP
taxlaw-2823	247	153	uniform	uniform	ADJ
taxlaw-2823	247	154	act	act	PROPN
taxlaw-2823	247	155	governing	govern	VERB
taxlaw-2823	247	156	the	the	DET
taxlaw-2823	247	157	recognition	recognition	NOUN
taxlaw-2823	247	158	of	of	ADP
taxlaw-2823	247	159	foreign	foreign	ADJ
taxlaw-2823	247	160	judgments.86	judgments.86	NOUN
taxlaw-2823	247	161	in	in	ADP
taxlaw-2823	247	162	hilton	hilton	PROPN
taxlaw-2823	247	163	,	,	PUNCT
taxlaw-2823	247	164	the	the	DET
taxlaw-2823	247	165	supreme	supreme	PROPN
taxlaw-2823	247	166	court	court	PROPN
taxlaw-2823	247	167	established	establish	VERB
taxlaw-2823	247	168	the	the	DET
taxlaw-2823	247	169	common	common	ADJ
taxlaw-2823	247	170	law	law	NOUN
taxlaw-2823	247	171	rule	rule	NOUN
taxlaw-2823	247	172	that	that	SCONJ
taxlaw-2823	247	173	foreign	foreign	ADJ
taxlaw-2823	247	174	judgments	judgment	NOUN
taxlaw-2823	247	175	can	can	AUX
taxlaw-2823	247	176	be	be	AUX
taxlaw-2823	247	177	recognized	recognize	VERB
taxlaw-2823	247	178	and	and	CCONJ
taxlaw-2823	247	179	enforced	enforce	VERB
taxlaw-2823	247	180	by	by	ADP
taxlaw-2823	247	181	u.s	u.s	PROPN
taxlaw-2823	247	182	.	.	PROPN
taxlaw-2823	247	183	courts	court	NOUN
taxlaw-2823	247	184	where	where	SCONJ
taxlaw-2823	247	185	there	there	PRON
taxlaw-2823	247	186	has	have	AUX
taxlaw-2823	247	187	been	be	AUX
taxlaw-2823	247	188	opportunity	opportunity	NOUN
taxlaw-2823	247	189	for	for	ADP
taxlaw-2823	247	190	a	a	DET
taxlaw-2823	247	191	full	full	ADJ
taxlaw-2823	247	192	and	and	CCONJ
taxlaw-2823	247	193	fair	fair	ADJ
taxlaw-2823	247	194	trial	trial	NOUN
taxlaw-2823	247	195	abroad	abroad	ADV
taxlaw-2823	247	196	before	before	ADP
taxlaw-2823	247	197	a	a	DET
taxlaw-2823	247	198	court	court	NOUN
taxlaw-2823	247	199	of	of	ADP
taxlaw-2823	247	200	competent	competent	ADJ
taxlaw-2823	247	201	jurisdiction	jurisdiction	NOUN
taxlaw-2823	247	202	,	,	PUNCT
taxlaw-2823	247	203	conducting	conduct	VERB
taxlaw-2823	247	204	the	the	DET
taxlaw-2823	247	205	trial	trial	NOUN
taxlaw-2823	247	206	upon	upon	SCONJ
taxlaw-2823	247	207	regular	regular	ADJ
taxlaw-2823	247	208	proceedings	proceeding	NOUN
taxlaw-2823	247	209	,	,	PUNCT
taxlaw-2823	247	210	after	after	ADP
taxlaw-2823	247	211	due	due	ADJ
taxlaw-2823	247	212	citation	citation	NOUN
taxlaw-2823	247	213	or	or	CCONJ
taxlaw-2823	247	214	voluntary	voluntary	ADJ
taxlaw-2823	247	215	appearance	appearance	NOUN
taxlaw-2823	247	216	of	of	ADP
taxlaw-2823	247	217	the	the	DET
taxlaw-2823	247	218	defendant	defendant	NOUN
taxlaw-2823	247	219	,	,	PUNCT
taxlaw-2823	247	220	and	and	CCONJ
taxlaw-2823	247	221	under	under	ADP
taxlaw-2823	247	222	a	a	DET
taxlaw-2823	247	223	system	system	NOUN
taxlaw-2823	247	224	of	of	ADP
taxlaw-2823	247	225	jurisprudence	jurisprudence	NOUN
taxlaw-2823	247	226	likely	likely	ADJ
taxlaw-2823	247	227	to	to	PART
taxlaw-2823	247	228	secure	secure	VERB
taxlaw-2823	247	229	an	an	DET
taxlaw-2823	247	230	impartial	impartial	ADJ
taxlaw-2823	247	231	administration	administration	NOUN
taxlaw-2823	247	232	of	of	ADP
taxlaw-2823	247	233	justice	justice	NOUN
taxlaw-2823	247	234	between	between	ADP
taxlaw-2823	247	235	the	the	DET
taxlaw-2823	247	236	citizens	citizen	NOUN
taxlaw-2823	247	237	of	of	ADP
taxlaw-2823	247	238	its	its	PRON
taxlaw-2823	247	239	own	own	ADJ
taxlaw-2823	247	240	country	country	NOUN
taxlaw-2823	247	241	and	and	CCONJ
taxlaw-2823	247	242	those	those	PRON
taxlaw-2823	247	243	of	of	ADP
taxlaw-2823	247	244	other	other	ADJ
taxlaw-2823	247	245	countries	country	NOUN
taxlaw-2823	247	246	,	,	PUNCT
taxlaw-2823	247	247	and	and	CCONJ
taxlaw-2823	247	248	there	there	PRON
taxlaw-2823	247	249	is	be	VERB
taxlaw-2823	247	250	nothing	nothing	PRON
taxlaw-2823	247	251	to	to	PART
taxlaw-2823	247	252	show	show	VERB
taxlaw-2823	247	253	either	either	CCONJ
taxlaw-2823	247	254	prejudice	prejudice	NOUN
taxlaw-2823	247	255	in	in	ADP
taxlaw-2823	247	256	the	the	DET
taxlaw-2823	247	257	court	court	NOUN
taxlaw-2823	247	258	,	,	PUNCT
taxlaw-2823	247	259	or	or	CCONJ
taxlaw-2823	247	260	in	in	ADP
taxlaw-2823	247	261	the	the	DET
taxlaw-2823	247	262	system	system	NOUN
taxlaw-2823	247	263	of	of	ADP
taxlaw-2823	247	264	laws	law	NOUN
taxlaw-2823	247	265	under	under	ADP
taxlaw-2823	247	266	which	which	PRON
taxlaw-2823	247	267	it	it	PRON
taxlaw-2823	247	268	was	be	AUX
taxlaw-2823	247	269	sitting	sit	VERB
taxlaw-2823	247	270	,	,	PUNCT
taxlaw-2823	247	271	or	or	CCONJ
taxlaw-2823	247	272	fraud	fraud	NOUN
taxlaw-2823	247	273	in	in	ADP
taxlaw-2823	247	274	procuring	procure	VERB
taxlaw-2823	247	275	the	the	DET
taxlaw-2823	247	276	judgment	judgment	NOUN
taxlaw-2823	247	277	,	,	PUNCT
taxlaw-2823	247	278	or	or	CCONJ
taxlaw-2823	247	279	any	any	DET
taxlaw-2823	247	280	other	other	ADJ
taxlaw-2823	247	281	special	special	ADJ
taxlaw-2823	247	282	reason	reason	NOUN
taxlaw-2823	247	283	why	why	SCONJ
taxlaw-2823	247	284	the	the	DET
taxlaw-2823	247	285	comity	comity	NOUN
taxlaw-2823	247	286	of	of	ADP
taxlaw-2823	247	287	this	this	DET
taxlaw-2823	247	288	nation	nation	NOUN
taxlaw-2823	247	289	should	should	AUX
taxlaw-2823	247	290	not	not	PART
taxlaw-2823	247	291	allow	allow	VERB
taxlaw-2823	247	292	it	it	PRON
taxlaw-2823	247	293	full	full	ADJ
taxlaw-2823	247	294	effect.87	effect.87	NOUN
taxlaw-2823	247	295	in	in	ADP
taxlaw-2823	247	296	addition	addition	NOUN
taxlaw-2823	247	297	to	to	ADP
taxlaw-2823	247	298	these	these	DET
taxlaw-2823	247	299	criteria	criterion	NOUN
taxlaw-2823	247	300	,	,	PUNCT
taxlaw-2823	247	301	the	the	DET
taxlaw-2823	247	302	supreme	supreme	PROPN
taxlaw-2823	247	303	court	court	PROPN
taxlaw-2823	247	304	held	hold	VERB
taxlaw-2823	247	305	that	that	SCONJ
taxlaw-2823	247	306	foreign	foreign	ADJ
taxlaw-2823	247	307	judgments	judgment	NOUN
taxlaw-2823	247	308	would	would	AUX
taxlaw-2823	247	309	only	only	ADV
taxlaw-2823	247	310	be	be	AUX
taxlaw-2823	247	311	enforced	enforce	VERB
taxlaw-2823	247	312	by	by	ADP
taxlaw-2823	247	313	u.s	u.s	PROPN
taxlaw-2823	247	314	.	.	PROPN
taxlaw-2823	247	315	courts	court	NOUN
taxlaw-2823	247	316	if	if	SCONJ
taxlaw-2823	247	317	the	the	DET
taxlaw-2823	247	318	foreign	foreign	ADJ
taxlaw-2823	247	319	country	country	NOUN
taxlaw-2823	247	320	enforced	enforce	VERB
taxlaw-2823	247	321	u.s	u.s	PROPN
taxlaw-2823	247	322	.	.	PROPN
taxlaw-2823	247	323	judgments	judgment	NOUN
taxlaw-2823	247	324	;	;	PUNCT
taxlaw-2823	247	325	international	international	ADJ
taxlaw-2823	247	326	law	law	NOUN
taxlaw-2823	247	327	,	,	PUNCT
taxlaw-2823	247	328	it	it	PRON
taxlaw-2823	247	329	held	hold	VERB
taxlaw-2823	247	330	,	,	PUNCT
taxlaw-2823	247	331	"	"	PUNCT
taxlaw-2823	247	332	is	be	AUX
taxlaw-2823	247	333	founded	found	VERB
taxlaw-2823	247	334	upon	upon	SCONJ
taxlaw-2823	247	335	mutuality	mutuality	NOUN
taxlaw-2823	247	336	and	and	CCONJ
taxlaw-2823	247	337	reciprocity	reciprocity	NOUN
taxlaw-2823	247	338	.	.	PUNCT
taxlaw-2823	248	1	"88	"88	PROPN
taxlaw-2823	249	1	if	if	SCONJ
taxlaw-2823	249	2	the	the	DET
taxlaw-2823	249	3	foreign	foreign	ADJ
taxlaw-2823	249	4	judgment	judgment	NOUN
taxlaw-2823	249	5	met	meet	VERB
taxlaw-2823	249	6	these	these	DET
taxlaw-2823	249	7	criteria	criterion	NOUN
taxlaw-2823	249	8	,	,	PUNCT
taxlaw-2823	249	9	the	the	DET
taxlaw-2823	249	10	merits	merit	NOUN
taxlaw-2823	249	11	of	of	ADP
taxlaw-2823	249	12	the	the	DET
taxlaw-2823	249	13	case	case	NOUN
taxlaw-2823	249	14	should	should	AUX
taxlaw-2823	249	15	not	not	PART
taxlaw-2823	249	16	be	be	AUX
taxlaw-2823	249	17	retried	retry	VERB
taxlaw-2823	249	18	in	in	ADP
taxlaw-2823	249	19	a	a	DET
taxlaw-2823	249	20	u.s	u.s	PROPN
taxlaw-2823	249	21	.	.	PROPN
taxlaw-2823	249	22	court.89	court.89	PROPN
taxlaw-2823	249	23	rather	rather	ADV
taxlaw-2823	249	24	,	,	PUNCT
taxlaw-2823	249	25	absent	absent	ADJ
taxlaw-2823	249	26	the	the	DET
taxlaw-2823	249	27	defendant	defendant	NOUN
taxlaw-2823	249	28	’s	’s	PART
taxlaw-2823	249	29	demonstrating	demonstrating	NOUN
taxlaw-2823	249	30	that	that	SCONJ
taxlaw-2823	249	31	the	the	DET
taxlaw-2823	249	32	judgment	judgment	NOUN
taxlaw-2823	249	33	was	be	AUX
taxlaw-2823	249	34	unfair	unfair	ADJ
taxlaw-2823	249	35	,	,	PUNCT
taxlaw-2823	249	36	courts	court	NOUN
taxlaw-2823	249	37	generally	generally	ADV
taxlaw-2823	249	38	find	find	VERB
taxlaw-2823	249	39	foreign	foreign	ADJ
taxlaw-2823	249	40	judgments	judgment	NOUN
taxlaw-2823	249	41	presumptively	presumptively	ADV
taxlaw-2823	249	42	valid.90	valid.90	ADV
taxlaw-2823	249	43	79	79	NUM
taxlaw-2823	249	44	restatement	restatement	NOUN
taxlaw-2823	249	45	(	(	PUNCT
taxlaw-2823	249	46	third	third	ADJ
taxlaw-2823	249	47	)	)	PUNCT
taxlaw-2823	249	48	of	of	ADP
taxlaw-2823	249	49	foreign	foreign	ADJ
taxlaw-2823	249	50	rel	rel	NOUN
taxlaw-2823	249	51	.	.	PUNCT
taxlaw-2823	250	1	l.	l.	PROPN
taxlaw-2823	250	2	§	§	PROPN
taxlaw-2823	250	3	481(1	481(1	NUM
taxlaw-2823	250	4	)	)	PUNCT
taxlaw-2823	250	5	(	(	PUNCT
taxlaw-2823	250	6	1987	1987	NUM
taxlaw-2823	250	7	)	)	PUNCT
taxlaw-2823	250	8	.	.	PUNCT
taxlaw-2823	251	1	80	80	NUM
taxlaw-2823	251	2	restatment	restatment	NOUN
taxlaw-2823	251	3	(	(	PUNCT
taxlaw-2823	251	4	second	second	ADJ
taxlaw-2823	251	5	)	)	PUNCT
taxlaw-2823	251	6	of	of	ADP
taxlaw-2823	251	7	conflict	conflict	NOUN
taxlaw-2823	251	8	of	of	ADP
taxlaw-2823	251	9	laws	law	NOUN
taxlaw-2823	251	10	§	§	PROPN
taxlaw-2823	251	11	98	98	NUM
taxlaw-2823	251	12	cmt	cmt	PROPN
taxlaw-2823	251	13	.	.	PUNCT
taxlaw-2823	252	1	b	b	X
taxlaw-2823	252	2	(	(	PUNCT
taxlaw-2823	252	3	1971	1971	NUM
taxlaw-2823	252	4	)	)	PUNCT
taxlaw-2823	252	5	.	.	PUNCT
taxlaw-2823	253	1	81	81	NUM
taxlaw-2823	254	1	i	i	PROPN
taxlaw-2823	254	2	d.	d.	PROPN
taxlaw-2823	254	3	§	§	PROPN
taxlaw-2823	254	4	482	482	NUM
taxlaw-2823	254	5	cmt	cmt	PROPN
taxlaw-2823	254	6	.	.	PROPN
taxlaw-2823	255	1	1	1	NUM
taxlaw-2823	255	2	.	.	X
taxlaw-2823	255	3	82	82	NUM
taxlaw-2823	256	1	i	i	PROPN
taxlaw-2823	256	2	d.	d.	PROPN
taxlaw-2823	256	3	§	§	PROPN
taxlaw-2823	256	4	482(1	482(1	NUM
taxlaw-2823	256	5	)	)	PUNCT
taxlaw-2823	256	6	.	.	PUNCT
taxlaw-2823	257	1	83	83	NUM
taxlaw-2823	258	1	i	i	PRON
taxlaw-2823	258	2	d.	d.	PROPN
taxlaw-2823	258	3	§	§	PROPN
taxlaw-2823	258	4	482(2)(d	482(2)(d	PROPN
taxlaw-2823	258	5	)	)	PUNCT
taxlaw-2823	258	6	.	.	PUNCT
taxlaw-2823	259	1	84	84	NUM
taxlaw-2823	259	2	cedric	cedric	PROPN
taxlaw-2823	259	3	c.	c.	PROPN
taxlaw-2823	259	4	chao	chao	PROPN
taxlaw-2823	259	5	&	&	CCONJ
taxlaw-2823	259	6	christine	christine	PROPN
taxlaw-2823	259	7	s.	s.	PROPN
taxlaw-2823	259	8	neuhoff	neuhoff	PROPN
taxlaw-2823	259	9	,	,	PUNCT
taxlaw-2823	259	10	enforcement	enforcement	NOUN
taxlaw-2823	259	11	and	and	CCONJ
taxlaw-2823	259	12	recognition	recognition	NOUN
taxlaw-2823	259	13	of	of	ADP
taxlaw-2823	259	14	foreign	foreign	ADJ
taxlaw-2823	259	15	judgments	judgment	NOUN
taxlaw-2823	259	16	in	in	ADP
taxlaw-2823	259	17	united	united	PROPN
taxlaw-2823	259	18	states	states	PROPN
taxlaw-2823	259	19	courts	court	NOUN
taxlaw-2823	259	20	:	:	PUNCT
taxlaw-2823	259	21	a	a	DET
taxlaw-2823	259	22	practical	practical	ADJ
taxlaw-2823	259	23	perspective	perspective	NOUN
taxlaw-2823	259	24	,	,	PUNCT
taxlaw-2823	259	25	29	29	NUM
taxlaw-2823	259	26	pepp	pepp	PROPN
taxlaw-2823	259	27	.	.	PUNCT
taxlaw-2823	259	28	l.	l.	PROPN
taxlaw-2823	259	29	rev	rev	PROPN
taxlaw-2823	259	30	.	.	PROPN
taxlaw-2823	259	31	147	147	NUM
taxlaw-2823	259	32	,	,	PUNCT
taxlaw-2823	259	33	148	148	NUM
taxlaw-2823	259	34	(	(	PUNCT
taxlaw-2823	259	35	2001	2001	NUM
taxlaw-2823	259	36	)	)	PUNCT
taxlaw-2823	259	37	.	.	PUNCT
taxlaw-2823	260	1	85	85	NUM
taxlaw-2823	260	2	159	159	NUM
taxlaw-2823	260	3	u.s	u.s	PROPN
taxlaw-2823	260	4	.	.	PROPN
taxlaw-2823	260	5	113	113	NUM
taxlaw-2823	260	6	(	(	PUNCT
taxlaw-2823	260	7	1895	1895	NUM
taxlaw-2823	260	8	)	)	PUNCT
taxlaw-2823	260	9	.	.	PUNCT
taxlaw-2823	261	1	86	86	NUM
taxlaw-2823	261	2	chao	chao	PROPN
taxlaw-2823	261	3	&	&	CCONJ
taxlaw-2823	261	4	neuhoff	neuhoff	PROPN
taxlaw-2823	261	5	,	,	PUNCT
taxlaw-2823	261	6	supra	supra	PROPN
taxlaw-2823	261	7	note	note	NOUN
taxlaw-2823	261	8	84	84	NUM
taxlaw-2823	261	9	,	,	PUNCT
taxlaw-2823	261	10	at	at	ADP
taxlaw-2823	261	11	148	148	NUM
taxlaw-2823	261	12	;	;	PUNCT
taxlaw-2823	261	13	see	see	VERB
taxlaw-2823	261	14	infra	infra	NOUN
taxlaw-2823	261	15	notes	note	VERB
taxlaw-2823	261	16	96	96	NUM
taxlaw-2823	261	17	-	-	SYM
taxlaw-2823	261	18	97	97	NUM
taxlaw-2823	261	19	and	and	CCONJ
taxlaw-2823	261	20	accompanying	accompany	VERB
taxlaw-2823	261	21	text	text	NOUN
taxlaw-2823	261	22	.	.	PUNCT
taxlaw-2823	262	1	87	87	NUM
taxlaw-2823	262	2	hilton	hilton	PROPN
taxlaw-2823	262	3	,	,	PUNCT
taxlaw-2823	262	4	159	159	NUM
taxlaw-2823	262	5	u.s	u.s	PROPN
taxlaw-2823	262	6	.	.	PROPN
taxlaw-2823	262	7	at	at	ADP
taxlaw-2823	262	8	202	202	NUM
taxlaw-2823	262	9	.	.	NUM
taxlaw-2823	262	10	88	88	NUM
taxlaw-2823	263	1	i	i	PRON
taxlaw-2823	263	2	d.	d.	NOUN
taxlaw-2823	263	3	at	at	ADP
taxlaw-2823	263	4	228	228	NUM
taxlaw-2823	263	5	.	.	PUNCT
taxlaw-2823	263	6	89	89	NUM
taxlaw-2823	264	1	i	i	PRON
taxlaw-2823	264	2	d.	d.	PROPN
taxlaw-2823	264	3	at	at	ADP
taxlaw-2823	264	4	203	203	NUM
taxlaw-2823	264	5	.	.	PUNCT
taxlaw-2823	265	1	90	90	NUM
taxlaw-2823	265	2	chao	chao	PROPN
taxlaw-2823	265	3	&	&	CCONJ
taxlaw-2823	265	4	neuhoff	neuhoff	PROPN
taxlaw-2823	265	5	,	,	PUNCT
taxlaw-2823	265	6	supra	supra	PROPN
taxlaw-2823	265	7	note	note	PROPN
taxlaw-2823	265	8	86	86	NUM
taxlaw-2823	265	9	,	,	PUNCT
taxlaw-2823	265	10	at	at	ADP
taxlaw-2823	265	11	149	149	NUM
taxlaw-2823	265	12	.	.	PUNCT
taxlaw-2823	265	13	2014	2014	NUM
taxlaw-2823	265	14	]	]	PUNCT
taxlaw-2823	265	15	the	the	DET
taxlaw-2823	265	16	u.s	u.s	PROPN
taxlaw-2823	265	17	.	.	PROPN
taxlaw-2823	265	18	as	as	ADP
taxlaw-2823	265	19	tax	tax	NOUN
taxlaw-2823	265	20	haven	haven	NOUN
taxlaw-2823	265	21	?	?	PUNCT
taxlaw-2823	266	1	181	181	NUM
taxlaw-2823	266	2	states	state	NOUN
taxlaw-2823	266	3	that	that	PRON
taxlaw-2823	266	4	followed	follow	VERB
taxlaw-2823	266	5	the	the	DET
taxlaw-2823	266	6	common	common	ADJ
taxlaw-2823	266	7	law	law	NOUN
taxlaw-2823	266	8	often	often	ADV
taxlaw-2823	266	9	faced	face	VERB
taxlaw-2823	266	10	a	a	DET
taxlaw-2823	266	11	problem	problem	NOUN
taxlaw-2823	266	12	,	,	PUNCT
taxlaw-2823	266	13	however	however	ADV
taxlaw-2823	266	14	:	:	PUNCT
taxlaw-2823	266	15	foreign	foreign	ADJ
taxlaw-2823	266	16	countries	country	NOUN
taxlaw-2823	266	17	did	do	AUX
taxlaw-2823	266	18	not	not	PART
taxlaw-2823	266	19	always	always	ADV
taxlaw-2823	266	20	understand	understand	VERB
taxlaw-2823	266	21	that	that	SCONJ
taxlaw-2823	266	22	u.s	u.s	PROPN
taxlaw-2823	266	23	.	.	PROPN
taxlaw-2823	266	24	courts	court	NOUN
taxlaw-2823	266	25	would	would	AUX
taxlaw-2823	266	26	enforce	enforce	VERB
taxlaw-2823	266	27	foreign	foreign	PROPN
taxlaw-2823	266	28	judgments.91	judgments.91	PROPN
taxlaw-2823	266	29	if	if	SCONJ
taxlaw-2823	266	30	the	the	DET
taxlaw-2823	266	31	foreign	foreign	ADJ
taxlaw-2823	266	32	country	country	NOUN
taxlaw-2823	266	33	did	do	AUX
taxlaw-2823	266	34	not	not	PART
taxlaw-2823	266	35	believe	believe	VERB
taxlaw-2823	266	36	that	that	SCONJ
taxlaw-2823	266	37	the	the	DET
taxlaw-2823	266	38	state	state	NOUN
taxlaw-2823	266	39	’s	’s	PART
taxlaw-2823	266	40	courts	court	NOUN
taxlaw-2823	266	41	would	would	AUX
taxlaw-2823	266	42	enforce	enforce	VERB
taxlaw-2823	266	43	foreign	foreign	ADJ
taxlaw-2823	266	44	judgments	judgment	NOUN
taxlaw-2823	266	45	,	,	PUNCT
taxlaw-2823	266	46	it	it	PRON
taxlaw-2823	266	47	would	would	AUX
taxlaw-2823	266	48	often	often	ADV
taxlaw-2823	266	49	refuse	refuse	VERB
taxlaw-2823	266	50	to	to	PART
taxlaw-2823	266	51	enforce	enforce	VERB
taxlaw-2823	266	52	judgments	judgment	NOUN
taxlaw-2823	266	53	from	from	ADP
taxlaw-2823	266	54	the	the	DET
taxlaw-2823	266	55	state	state	NOUN
taxlaw-2823	266	56	’s	’s	PART
taxlaw-2823	266	57	courts.92	courts.92	PROPN
taxlaw-2823	266	58	the	the	DET
taxlaw-2823	266	59	national	national	ADJ
taxlaw-2823	266	60	conference	conference	NOUN
taxlaw-2823	266	61	of	of	ADP
taxlaw-2823	266	62	commissioners	commissioner	NOUN
taxlaw-2823	266	63	on	on	ADP
taxlaw-2823	266	64	uniform	uniform	ADJ
taxlaw-2823	266	65	state	state	NOUN
taxlaw-2823	266	66	laws	law	NOUN
taxlaw-2823	266	67	drafted	draft	VERB
taxlaw-2823	266	68	the	the	DET
taxlaw-2823	266	69	uniform	uniform	ADJ
taxlaw-2823	266	70	foreign	foreign	ADJ
taxlaw-2823	266	71	money	money	NOUN
taxlaw-2823	266	72	-	-	PUNCT
taxlaw-2823	266	73	judgments	judgment	NOUN
taxlaw-2823	266	74	recognition	recognition	PROPN
taxlaw-2823	266	75	act	act	NOUN
taxlaw-2823	266	76	of	of	ADP
taxlaw-2823	266	77	1962	1962	NUM
taxlaw-2823	266	78	(	(	PUNCT
taxlaw-2823	266	79	ufmjra	ufmjra	ADV
taxlaw-2823	266	80	)	)	PUNCT
taxlaw-2823	266	81	to	to	PART
taxlaw-2823	266	82	respond	respond	VERB
taxlaw-2823	266	83	to	to	ADP
taxlaw-2823	266	84	this	this	DET
taxlaw-2823	266	85	concern	concern	NOUN
taxlaw-2823	266	86	.	.	PUNCT
taxlaw-2823	267	1	the	the	DET
taxlaw-2823	267	2	drafters	drafter	NOUN
taxlaw-2823	267	3	intended	intend	VERB
taxlaw-2823	267	4	for	for	ADP
taxlaw-2823	267	5	the	the	DET
taxlaw-2823	267	6	ufmjra	ufmjra	NOUN
taxlaw-2823	267	7	to	to	PART
taxlaw-2823	267	8	codify	codify	VERB
taxlaw-2823	267	9	the	the	DET
taxlaw-2823	267	10	common	common	ADJ
taxlaw-2823	267	11	law	law	NOUN
taxlaw-2823	267	12	,	,	PUNCT
taxlaw-2823	267	13	not	not	PART
taxlaw-2823	267	14	to	to	PART
taxlaw-2823	267	15	change	change	VERB
taxlaw-2823	267	16	it.93	it.93	NOUN
taxlaw-2823	267	17	by	by	ADP
taxlaw-2823	267	18	doing	do	VERB
taxlaw-2823	267	19	so	so	ADV
taxlaw-2823	267	20	,	,	PUNCT
taxlaw-2823	267	21	they	they	PRON
taxlaw-2823	267	22	believed	believe	VERB
taxlaw-2823	267	23	,	,	PUNCT
taxlaw-2823	267	24	foreign	foreign	ADJ
taxlaw-2823	267	25	governments	government	NOUN
taxlaw-2823	267	26	would	would	AUX
taxlaw-2823	267	27	be	be	AUX
taxlaw-2823	267	28	more	more	ADV
taxlaw-2823	267	29	likely	likely	ADJ
taxlaw-2823	267	30	to	to	PART
taxlaw-2823	267	31	recognize	recognize	VERB
taxlaw-2823	267	32	the	the	DET
taxlaw-2823	267	33	judgments	judgment	NOUN
taxlaw-2823	267	34	of	of	ADP
taxlaw-2823	267	35	u.s	u.s	PROPN
taxlaw-2823	267	36	.	.	PROPN
taxlaw-2823	267	37	courts	court	NOUN
taxlaw-2823	267	38	by	by	ADP
taxlaw-2823	267	39	providing	provide	VERB
taxlaw-2823	267	40	a	a	DET
taxlaw-2823	267	41	statutory	statutory	ADJ
taxlaw-2823	267	42	basis	basis	NOUN
taxlaw-2823	267	43	to	to	PART
taxlaw-2823	267	44	which	which	PRON
taxlaw-2823	267	45	foreign	foreign	ADJ
taxlaw-2823	267	46	courts	court	NOUN
taxlaw-2823	267	47	could	could	AUX
taxlaw-2823	267	48	look	look	VERB
taxlaw-2823	267	49	in	in	ADP
taxlaw-2823	267	50	determining	determine	VERB
taxlaw-2823	267	51	whether	whether	SCONJ
taxlaw-2823	267	52	a	a	DET
taxlaw-2823	267	53	state	state	NOUN
taxlaw-2823	267	54	court	court	NOUN
taxlaw-2823	267	55	granted	grant	VERB
taxlaw-2823	267	56	reciprocity.94	reciprocity.94	NOUN
taxlaw-2823	267	57	more	more	ADJ
taxlaw-2823	267	58	than	than	ADP
taxlaw-2823	267	59	four	four	NUM
taxlaw-2823	267	60	decades	decade	NOUN
taxlaw-2823	267	61	later	later	ADV
taxlaw-2823	267	62	,	,	PUNCT
taxlaw-2823	267	63	the	the	DET
taxlaw-2823	267	64	commissioners	commissioner	NOUN
taxlaw-2823	267	65	drafted	draft	VERB
taxlaw-2823	267	66	the	the	DET
taxlaw-2823	267	67	uniform	uniform	ADJ
taxlaw-2823	267	68	foreign	foreign	ADJ
taxlaw-2823	267	69	-	-	PUNCT
taxlaw-2823	267	70	country	country	NOUN
taxlaw-2823	267	71	money	money	NOUN
taxlaw-2823	267	72	judgments	judgment	NOUN
taxlaw-2823	267	73	recognition	recognition	PROPN
taxlaw-2823	267	74	act	act	PROPN
taxlaw-2823	267	75	(	(	PUNCT
taxlaw-2823	267	76	ufcmjra	ufcmjra	ADJ
taxlaw-2823	267	77	)	)	PUNCT
taxlaw-2823	267	78	to	to	PART
taxlaw-2823	267	79	update	update	VERB
taxlaw-2823	267	80	,	,	PUNCT
taxlaw-2823	267	81	clarify	clarify	VERB
taxlaw-2823	267	82	,	,	PUNCT
taxlaw-2823	267	83	and	and	CCONJ
taxlaw-2823	267	84	correct	correct	ADJ
taxlaw-2823	267	85	problems	problem	NOUN
taxlaw-2823	267	86	with	with	ADP
taxlaw-2823	267	87	the	the	DET
taxlaw-2823	267	88	ufmjra.95	ufmjra.95	NOUN
taxlaw-2823	267	89	seventeen	seventeen	NUM
taxlaw-2823	267	90	states	state	NOUN
taxlaw-2823	267	91	,	,	PUNCT
taxlaw-2823	267	92	the	the	DET
taxlaw-2823	267	93	district	district	NOUN
taxlaw-2823	267	94	of	of	ADP
taxlaw-2823	267	95	columbia	columbia	PROPN
taxlaw-2823	267	96	,	,	PUNCT
taxlaw-2823	267	97	and	and	CCONJ
taxlaw-2823	267	98	the	the	DET
taxlaw-2823	267	99	virgin	virgin	PROPN
taxlaw-2823	267	100	islands	island	NOUN
taxlaw-2823	267	101	have	have	AUX
taxlaw-2823	267	102	enacted	enact	VERB
taxlaw-2823	267	103	some	some	DET
taxlaw-2823	267	104	version	version	NOUN
taxlaw-2823	267	105	of	of	ADP
taxlaw-2823	267	106	the	the	DET
taxlaw-2823	267	107	ufmjra	ufmjra	NOUN
taxlaw-2823	267	108	,	,	PUNCT
taxlaw-2823	267	109	96	96	NUM
taxlaw-2823	267	110	while	while	SCONJ
taxlaw-2823	267	111	seventeen	seventeen	NUM
taxlaw-2823	267	112	states	state	NOUN
taxlaw-2823	267	113	have	have	AUX
taxlaw-2823	267	114	adopted	adopt	VERB
taxlaw-2823	267	115	the	the	DET
taxlaw-2823	267	116	ufcmjra.97	ufcmjra.97	NOUN
taxlaw-2823	267	117	in	in	ADP
taxlaw-2823	267	118	states	state	NOUN
taxlaw-2823	267	119	that	that	PRON
taxlaw-2823	267	120	have	have	AUX
taxlaw-2823	267	121	adopted	adopt	VERB
taxlaw-2823	267	122	either	either	PRON
taxlaw-2823	267	123	of	of	ADP
taxlaw-2823	267	124	the	the	DET
taxlaw-2823	267	125	uniform	uniform	NOUN
taxlaw-2823	267	126	acts	act	VERB
taxlaw-2823	267	127	,	,	PUNCT
taxlaw-2823	267	128	courts	court	NOUN
taxlaw-2823	267	129	treat	treat	VERB
taxlaw-2823	267	130	foreign	foreign	ADJ
taxlaw-2823	267	131	judgments	judgment	NOUN
taxlaw-2823	267	132	as	as	ADP
taxlaw-2823	267	133	enforceable	enforceable	ADJ
taxlaw-2823	267	134	,	,	PUNCT
taxlaw-2823	267	135	unless	unless	SCONJ
taxlaw-2823	267	136	the	the	DET
taxlaw-2823	267	137	defendant	defendant	NOUN
taxlaw-2823	267	138	can	can	AUX
taxlaw-2823	267	139	prove	prove	VERB
taxlaw-2823	267	140	a	a	DET
taxlaw-2823	267	141	reason	reason	NOUN
taxlaw-2823	267	142	for	for	ADP
taxlaw-2823	267	143	non	non	ADJ
taxlaw-2823	267	144	-	-	ADJ
taxlaw-2823	267	145	enforcement.98	enforcement.98	NOUN
taxlaw-2823	267	146	as	as	ADP
taxlaw-2823	267	147	a	a	DET
taxlaw-2823	267	148	practical	practical	ADJ
taxlaw-2823	267	149	matter	matter	NOUN
taxlaw-2823	267	150	,	,	PUNCT
taxlaw-2823	267	151	the	the	DET
taxlaw-2823	267	152	method	method	NOUN
taxlaw-2823	267	153	of	of	ADP
taxlaw-2823	267	154	enforcing	enforce	VERB
taxlaw-2823	267	155	a	a	DET
taxlaw-2823	267	156	foreign	foreign	ADJ
taxlaw-2823	267	157	judgment	judgment	NOUN
taxlaw-2823	267	158	is	be	AUX
taxlaw-2823	267	159	determined	determine	VERB
taxlaw-2823	267	160	under	under	ADP
taxlaw-2823	267	161	state	state	NOUN
taxlaw-2823	267	162	law	law	NOUN
taxlaw-2823	267	163	,	,	PUNCT
taxlaw-2823	267	164	and	and	CCONJ
taxlaw-2823	267	165	can	can	AUX
taxlaw-2823	267	166	vary	vary	VERB
taxlaw-2823	267	167	from	from	ADP
taxlaw-2823	267	168	state	state	NOUN
taxlaw-2823	267	169	to	to	AUX
taxlaw-2823	267	170	state.99	state.99	VERB
taxlaw-2823	267	171	the	the	DET
taxlaw-2823	267	172	uniform	uniform	NOUN
taxlaw-2823	267	173	acts	act	VERB
taxlaw-2823	267	174	,	,	PUNCT
taxlaw-2823	267	175	however	however	ADV
taxlaw-2823	267	176	,	,	PUNCT
taxlaw-2823	267	177	provide	provide	VERB
taxlaw-2823	267	178	some	some	DET
taxlaw-2823	267	179	sense	sense	NOUN
taxlaw-2823	267	180	of	of	ADP
taxlaw-2823	267	181	order	order	NOUN
taxlaw-2823	267	182	.	.	PUNCT
taxlaw-2823	268	1	the	the	DET
taxlaw-2823	268	2	ufmjra	ufmjra	NOUN
taxlaw-2823	268	3	provides	provide	VERB
taxlaw-2823	268	4	that	that	SCONJ
taxlaw-2823	268	5	foreign	foreign	ADJ
taxlaw-2823	268	6	judgments	judgment	NOUN
taxlaw-2823	268	7	will	will	AUX
taxlaw-2823	268	8	be	be	AUX
taxlaw-2823	268	9	enforced	enforce	VERB
taxlaw-2823	268	10	in	in	ADP
taxlaw-2823	268	11	the	the	DET
taxlaw-2823	268	12	same	same	ADJ
taxlaw-2823	268	13	method	method	NOUN
taxlaw-2823	268	14	as	as	SCONJ
taxlaw-2823	268	15	sister	sister	NOUN
taxlaw-2823	268	16	-	-	PUNCT
taxlaw-2823	268	17	state	state	NOUN
taxlaw-2823	268	18	judgments	judgment	NOUN
taxlaw-2823	268	19	would	would	AUX
taxlaw-2823	268	20	be	be	AUX
taxlaw-2823	268	21	enforced.100	enforced.100	PROPN
taxlaw-2823	268	22	the	the	DET
taxlaw-2823	268	23	drafters	drafter	NOUN
taxlaw-2823	268	24	of	of	ADP
taxlaw-2823	268	25	the	the	DET
taxlaw-2823	268	26	ufcmjra	ufcmjra	NOUN
taxlaw-2823	268	27	decided	decide	VERB
taxlaw-2823	268	28	to	to	PART
taxlaw-2823	268	29	simplify	simplify	VERB
taxlaw-2823	268	30	the	the	DET
taxlaw-2823	268	31	method	method	NOUN
taxlaw-2823	268	32	even	even	ADV
taxlaw-2823	268	33	more	more	ADV
taxlaw-2823	268	34	,	,	PUNCT
taxlaw-2823	268	35	writing	write	VERB
taxlaw-2823	268	36	that	that	SCONJ
taxlaw-2823	268	37	a	a	DET
taxlaw-2823	268	38	foreign	foreign	ADJ
taxlaw-2823	268	39	country	country	NOUN
taxlaw-2823	268	40	money	money	NOUN
taxlaw-2823	268	41	judgment	judgment	NOUN
taxlaw-2823	268	42	"	"	PUNCT
taxlaw-2823	268	43	is	be	AUX
taxlaw-2823	268	44	enforceable	enforceable	ADJ
taxlaw-2823	268	45	in	in	ADP
taxlaw-2823	268	46	the	the	DET
taxlaw-2823	268	47	forum	forum	PROPN
taxlaw-2823	268	48	state	state	NOUN
taxlaw-2823	268	49	in	in	ADP
taxlaw-2823	268	50	accordance	accordance	NOUN
taxlaw-2823	268	51	with	with	ADP
taxlaw-2823	268	52	the	the	DET
taxlaw-2823	268	53	procedures	procedure	NOUN
taxlaw-2823	268	54	for	for	ADP
taxlaw-2823	268	55	enforcement	enforcement	NOUN
taxlaw-2823	268	56	in	in	ADP
taxlaw-2823	268	57	the	the	DET
taxlaw-2823	268	58	forum	forum	NOUN
taxlaw-2823	268	59	state	state	NOUN
taxlaw-2823	268	60	and	and	CCONJ
taxlaw-2823	268	61	to	to	ADP
taxlaw-2823	268	62	the	the	DET
taxlaw-2823	268	63	same	same	ADJ
taxlaw-2823	268	64	extent	extent	NOUN
taxlaw-2823	268	65	that	that	SCONJ
taxlaw-2823	268	66	a	a	DET
taxlaw-2823	268	67	judgment	judgment	NOUN
taxlaw-2823	268	68	of	of	ADP
taxlaw-2823	268	69	the	the	DET
taxlaw-2823	268	70	forum	forum	PROPN
taxlaw-2823	268	71	state	state	NOUN
taxlaw-2823	268	72	would	would	AUX
taxlaw-2823	268	73	be	be	AUX
taxlaw-2823	268	74	enforceable	enforceable	ADJ
taxlaw-2823	268	75	.	.	PUNCT
taxlaw-2823	269	1	"101	"101	PROPN
taxlaw-2823	269	2	no	no	DET
taxlaw-2823	269	3	uniform	uniform	ADJ
taxlaw-2823	269	4	procedure	procedure	NOUN
taxlaw-2823	269	5	exists	exist	VERB
taxlaw-2823	269	6	for	for	ADP
taxlaw-2823	269	7	a	a	DET
taxlaw-2823	269	8	successful	successful	ADJ
taxlaw-2823	269	9	foreign	foreign	ADJ
taxlaw-2823	269	10	plaintiff	plaintiff	NOUN
taxlaw-2823	269	11	91	91	NUM
taxlaw-2823	269	12	see	see	VERB
taxlaw-2823	269	13	,	,	PUNCT
taxlaw-2823	269	14	e.g.	e.g.	ADV
taxlaw-2823	269	15	,	,	PUNCT
taxlaw-2823	269	16	barbara	barbara	PROPN
taxlaw-2823	269	17	kulzer	kulzer	PROPN
taxlaw-2823	269	18	,	,	PUNCT
taxlaw-2823	269	19	recognition	recognition	NOUN
taxlaw-2823	269	20	of	of	ADP
taxlaw-2823	269	21	foreign	foreign	ADJ
taxlaw-2823	269	22	country	country	NOUN
taxlaw-2823	269	23	judgments	judgment	NOUN
taxlaw-2823	269	24	in	in	ADP
taxlaw-2823	269	25	new	new	PROPN
taxlaw-2823	269	26	york	york	PROPN
taxlaw-2823	269	27	:	:	PUNCT
taxlaw-2823	269	28	the	the	DET
taxlaw-2823	269	29	uniform	uniform	ADJ
taxlaw-2823	269	30	foreign	foreign	ADJ
taxlaw-2823	269	31	money	money	NOUN
taxlaw-2823	269	32	-	-	PUNCT
taxlaw-2823	269	33	judgments	judgment	NOUN
taxlaw-2823	269	34	recognition	recognition	PROPN
taxlaw-2823	269	35	act	act	PROPN
taxlaw-2823	269	36	,	,	PUNCT
taxlaw-2823	269	37	18	18	NUM
taxlaw-2823	269	38	buff	buff	PROPN
taxlaw-2823	269	39	.	.	PUNCT
taxlaw-2823	270	1	l.	l.	PROPN
taxlaw-2823	270	2	rev	rev	PROPN
taxlaw-2823	270	3	.	.	PROPN
taxlaw-2823	270	4	1	1	NUM
taxlaw-2823	270	5	,	,	PUNCT
taxlaw-2823	270	6	1	1	NUM
taxlaw-2823	270	7	(	(	PUNCT
taxlaw-2823	270	8	1968	1968	NUM
taxlaw-2823	270	9	)	)	PUNCT
taxlaw-2823	270	10	(	(	PUNCT
taxlaw-2823	270	11	"	"	PUNCT
taxlaw-2823	270	12	their	their	PRON
taxlaw-2823	270	13	concern	concern	NOUN
taxlaw-2823	270	14	has	have	AUX
taxlaw-2823	270	15	not	not	PART
taxlaw-2823	270	16	been	be	AUX
taxlaw-2823	270	17	so	so	ADV
taxlaw-2823	270	18	much	much	ADJ
taxlaw-2823	270	19	with	with	ADP
taxlaw-2823	270	20	the	the	DET
taxlaw-2823	270	21	substantive	substantive	ADJ
taxlaw-2823	270	22	law	law	NOUN
taxlaw-2823	270	23	now	now	ADV
taxlaw-2823	270	24	in	in	ADP
taxlaw-2823	270	25	force	force	NOUN
taxlaw-2823	270	26	in	in	ADP
taxlaw-2823	270	27	most	most	ADJ
taxlaw-2823	270	28	of	of	ADP
taxlaw-2823	270	29	the	the	DET
taxlaw-2823	270	30	states	state	NOUN
taxlaw-2823	270	31	but	but	CCONJ
taxlaw-2823	270	32	with	with	ADP
taxlaw-2823	270	33	the	the	DET
taxlaw-2823	270	34	comprehension	comprehension	NOUN
taxlaw-2823	270	35	—	—	PUNCT
taxlaw-2823	270	36	or	or	CCONJ
taxlaw-2823	270	37	lack	lack	NOUN
taxlaw-2823	270	38	of	of	ADP
taxlaw-2823	270	39	it	it	PRON
taxlaw-2823	270	40	—	—	PUNCT
taxlaw-2823	270	41	of	of	ADP
taxlaw-2823	270	42	that	that	DET
taxlaw-2823	270	43	law	law	NOUN
taxlaw-2823	270	44	on	on	ADP
taxlaw-2823	270	45	the	the	DET
taxlaw-2823	270	46	part	part	NOUN
taxlaw-2823	270	47	of	of	ADP
taxlaw-2823	270	48	foreign	foreign	ADJ
taxlaw-2823	270	49	countries	country	NOUN
taxlaw-2823	270	50	.	.	PUNCT
taxlaw-2823	270	51	"	"	PUNCT
taxlaw-2823	270	52	)	)	PUNCT
taxlaw-2823	270	53	;	;	PUNCT
taxlaw-2823	270	54	adolph	adolph	PROPN
taxlaw-2823	270	55	homburger	homburger	NOUN
taxlaw-2823	270	56	,	,	PUNCT
taxlaw-2823	270	57	recognition	recognition	NOUN
taxlaw-2823	270	58	and	and	CCONJ
taxlaw-2823	270	59	enforcement	enforcement	NOUN
taxlaw-2823	270	60	of	of	ADP
taxlaw-2823	270	61	foreign	foreign	ADJ
taxlaw-2823	270	62	judgments	judgment	NOUN
taxlaw-2823	270	63	:	:	PUNCT
taxlaw-2823	270	64	a	a	DET
taxlaw-2823	270	65	new	new	ADJ
taxlaw-2823	270	66	yorker	yorker	PROPN
taxlaw-2823	270	67	reflects	reflect	VERB
taxlaw-2823	270	68	on	on	ADP
taxlaw-2823	270	69	uniform	uniform	ADJ
taxlaw-2823	270	70	acts	act	NOUN
taxlaw-2823	270	71	,	,	PUNCT
taxlaw-2823	270	72	18	18	NUM
taxlaw-2823	270	73	am	am	NOUN
taxlaw-2823	270	74	.	.	PUNCT
taxlaw-2823	271	1	j.	j.	PROPN
taxlaw-2823	271	2	comp	comp	PROPN
taxlaw-2823	271	3	.	.	PUNCT
taxlaw-2823	272	1	l.	l.	PROPN
taxlaw-2823	272	2	367	367	NUM
taxlaw-2823	272	3	,	,	PUNCT
taxlaw-2823	272	4	370	370	NUM
taxlaw-2823	272	5	(	(	PUNCT
taxlaw-2823	272	6	1970	1970	NUM
taxlaw-2823	272	7	)	)	PUNCT
taxlaw-2823	272	8	(	(	PUNCT
taxlaw-2823	272	9	the	the	DET
taxlaw-2823	272	10	common	common	ADJ
taxlaw-2823	272	11	law	law	NOUN
taxlaw-2823	272	12	recognition	recognition	NOUN
taxlaw-2823	272	13	of	of	ADP
taxlaw-2823	272	14	foreign	foreign	ADJ
taxlaw-2823	272	15	judgments	judgment	NOUN
taxlaw-2823	272	16	"	"	PUNCT
taxlaw-2823	272	17	a	a	DET
taxlaw-2823	272	18	serious	serious	ADJ
taxlaw-2823	272	19	problem	problem	NOUN
taxlaw-2823	272	20	of	of	ADP
taxlaw-2823	272	21	communication	communication	NOUN
taxlaw-2823	272	22	between	between	ADP
taxlaw-2823	272	23	two	two	NUM
taxlaw-2823	272	24	legal	legal	ADJ
taxlaw-2823	272	25	systems	system	NOUN
taxlaw-2823	272	26	,	,	PUNCT
taxlaw-2823	272	27	one	one	NUM
taxlaw-2823	272	28	grounded	ground	VERB
taxlaw-2823	272	29	on	on	ADP
taxlaw-2823	272	30	the	the	DET
taxlaw-2823	272	31	doctrine	doctrine	NOUN
taxlaw-2823	272	32	of	of	ADP
taxlaw-2823	272	33	precedent	precedent	NOUN
taxlaw-2823	272	34	and	and	CCONJ
taxlaw-2823	272	35	the	the	DET
taxlaw-2823	272	36	other	other	ADJ
taxlaw-2823	272	37	on	on	ADP
taxlaw-2823	272	38	the	the	DET
taxlaw-2823	272	39	supremacy	supremacy	NOUN
taxlaw-2823	272	40	of	of	ADP
taxlaw-2823	272	41	code	code	NOUN
taxlaw-2823	272	42	law	law	NOUN
taxlaw-2823	272	43	.	.	PUNCT
taxlaw-2823	272	44	"	"	PUNCT
taxlaw-2823	272	45	)	)	PUNCT
taxlaw-2823	272	46	.	.	PUNCT
taxlaw-2823	273	1	92	92	NUM
taxlaw-2823	273	2	ronald	ronald	PROPN
taxlaw-2823	273	3	a.	a.	PROPN
taxlaw-2823	273	4	brand	brand	PROPN
taxlaw-2823	273	5	,	,	PUNCT
taxlaw-2823	273	6	enforcement	enforcement	NOUN
taxlaw-2823	273	7	of	of	ADP
taxlaw-2823	273	8	foreign	foreign	ADJ
taxlaw-2823	273	9	money	money	NOUN
taxlaw-2823	273	10	-	-	PUNCT
taxlaw-2823	273	11	judgments	judgment	NOUN
taxlaw-2823	273	12	in	in	ADP
taxlaw-2823	273	13	the	the	DET
taxlaw-2823	273	14	united	united	PROPN
taxlaw-2823	273	15	states	states	PROPN
taxlaw-2823	273	16	:	:	PUNCT
taxlaw-2823	273	17	in	in	ADP
taxlaw-2823	273	18	search	search	NOUN
taxlaw-2823	273	19	of	of	ADP
taxlaw-2823	273	20	uniformity	uniformity	NOUN
taxlaw-2823	273	21	and	and	CCONJ
taxlaw-2823	273	22	international	international	ADJ
taxlaw-2823	273	23	acceptance	acceptance	NOUN
taxlaw-2823	273	24	,	,	PUNCT
taxlaw-2823	273	25	67	67	NUM
taxlaw-2823	273	26	notre	notre	PROPN
taxlaw-2823	273	27	dame	dame	PROPN
taxlaw-2823	273	28	l.	l.	PROPN
taxlaw-2823	273	29	rev	rev	PROPN
taxlaw-2823	273	30	.	.	PROPN
taxlaw-2823	273	31	253	253	NUM
taxlaw-2823	273	32	,	,	PUNCT
taxlaw-2823	273	33	255	255	NUM
taxlaw-2823	273	34	(	(	PUNCT
taxlaw-2823	273	35	1991	1991	NUM
taxlaw-2823	273	36	)	)	PUNCT
taxlaw-2823	273	37	(	(	PUNCT
taxlaw-2823	273	38	"	"	PUNCT
taxlaw-2823	273	39	in	in	ADP
taxlaw-2823	273	40	the	the	DET
taxlaw-2823	273	41	international	international	ADJ
taxlaw-2823	273	42	arena	arena	NOUN
taxlaw-2823	273	43	,	,	PUNCT
taxlaw-2823	273	44	enforcement	enforcement	NOUN
taxlaw-2823	273	45	of	of	ADP
taxlaw-2823	273	46	united	united	PROPN
taxlaw-2823	273	47	states	states	PROPN
taxlaw-2823	273	48	judgments	judgment	NOUN
taxlaw-2823	273	49	overseas	overseas	ADV
taxlaw-2823	273	50	is	be	AUX
taxlaw-2823	273	51	often	often	ADV
taxlaw-2823	273	52	possible	possible	ADJ
taxlaw-2823	273	53	only	only	ADV
taxlaw-2823	273	54	if	if	SCONJ
taxlaw-2823	273	55	the	the	DET
taxlaw-2823	273	56	united	united	PROPN
taxlaw-2823	273	57	states	states	PROPN
taxlaw-2823	273	58	court	court	PROPN
taxlaw-2823	273	59	rendering	render	VERB
taxlaw-2823	273	60	the	the	DET
taxlaw-2823	273	61	judgment	judgment	NOUN
taxlaw-2823	273	62	would	would	AUX
taxlaw-2823	273	63	enforce	enforce	VERB
taxlaw-2823	273	64	a	a	DET
taxlaw-2823	273	65	similar	similar	ADJ
taxlaw-2823	273	66	decision	decision	NOUN
taxlaw-2823	273	67	of	of	ADP
taxlaw-2823	273	68	the	the	DET
taxlaw-2823	273	69	foreign	foreign	ADJ
taxlaw-2823	273	70	enforcing	enforcing	NOUN
taxlaw-2823	273	71	court	court	NOUN
taxlaw-2823	273	72	.	.	PUNCT
taxlaw-2823	273	73	"	"	PUNCT
taxlaw-2823	273	74	)	)	PUNCT
taxlaw-2823	273	75	.	.	PUNCT
taxlaw-2823	274	1	93	93	NUM
taxlaw-2823	274	2	kulzer	kulzer	NOUN
taxlaw-2823	274	3	,	,	PUNCT
taxlaw-2823	274	4	supra	supra	PROPN
taxlaw-2823	274	5	note	note	NOUN
taxlaw-2823	274	6	91	91	NUM
taxlaw-2823	274	7	,	,	PUNCT
taxlaw-2823	274	8	at	at	ADP
taxlaw-2823	274	9	5	5	NUM
taxlaw-2823	274	10	.	.	NOUN
taxlaw-2823	274	11	94	94	NUM
taxlaw-2823	274	12	13	13	NUM
taxlaw-2823	274	13	u.l.a	u.l.a	NOUN
taxlaw-2823	274	14	.	.	PUNCT
taxlaw-2823	275	1	(	(	PUNCT
taxlaw-2823	275	2	pt	pt	PROPN
taxlaw-2823	275	3	.	.	PROPN
taxlaw-2823	275	4	ii	ii	PROPN
taxlaw-2823	275	5	)	)	PUNCT
taxlaw-2823	275	6	40	40	NUM
taxlaw-2823	275	7	(	(	PUNCT
taxlaw-2823	275	8	2002	2002	NUM
taxlaw-2823	275	9	)	)	PUNCT
taxlaw-2823	275	10	.	.	PUNCT
taxlaw-2823	276	1	95	95	NUM
taxlaw-2823	276	2	13	13	NUM
taxlaw-2823	276	3	u.l.a	u.l.a	NOUN
taxlaw-2823	276	4	.	.	PUNCT
taxlaw-2823	277	1	(	(	PUNCT
taxlaw-2823	277	2	pt	pt	PROPN
taxlaw-2823	277	3	.	.	PROPN
taxlaw-2823	277	4	ii	ii	PROPN
taxlaw-2823	277	5	)	)	PUNCT
taxlaw-2823	277	6	27	27	NUM
taxlaw-2823	277	7	(	(	PUNCT
taxlaw-2823	277	8	supp	supp	PROPN
taxlaw-2823	277	9	.	.	PUNCT
taxlaw-2823	277	10	2012	2012	NUM
taxlaw-2823	277	11	)	)	PUNCT
taxlaw-2823	277	12	.	.	PUNCT
taxlaw-2823	278	1	96	96	NUM
taxlaw-2823	279	1	i	i	PRON
taxlaw-2823	279	2	d.	d.	NOUN
taxlaw-2823	279	3	at	at	ADP
taxlaw-2823	279	4	39	39	NUM
taxlaw-2823	279	5	.	.	PUNCT
taxlaw-2823	280	1	97	97	NUM
taxlaw-2823	281	1	i	i	PRON
taxlaw-2823	281	2	d.	d.	PROPN
taxlaw-2823	281	3	at	at	ADP
taxlaw-2823	281	4	18	18	NUM
taxlaw-2823	281	5	.	.	PUNCT
taxlaw-2823	281	6	98	98	NUM
taxlaw-2823	281	7	unif	unif	ADJ
taxlaw-2823	281	8	.	.	PUNCT
taxlaw-2823	282	1	foreign	foreign	ADJ
taxlaw-2823	282	2	money	money	NOUN
taxlaw-2823	282	3	-	-	PUNCT
taxlaw-2823	282	4	judgments	judgment	NOUN
taxlaw-2823	282	5	recognition	recognition	PROPN
taxlaw-2823	282	6	act	act	PROPN
taxlaw-2823	282	7	§	§	PROPN
taxlaw-2823	282	8	3	3	NUM
taxlaw-2823	282	9	,	,	PUNCT
taxlaw-2823	282	10	13	13	NUM
taxlaw-2823	282	11	u.l.a	u.l.a	NOUN
taxlaw-2823	282	12	.	.	PUNCT
taxlaw-2823	283	1	(	(	PUNCT
taxlaw-2823	283	2	pt	pt	PROPN
taxlaw-2823	283	3	.	.	PROPN
taxlaw-2823	283	4	ii	ii	PROPN
taxlaw-2823	283	5	)	)	PUNCT
taxlaw-2823	283	6	49	49	NUM
taxlaw-2823	283	7	(	(	PUNCT
taxlaw-2823	283	8	2002	2002	NUM
taxlaw-2823	283	9	)	)	PUNCT
taxlaw-2823	283	10	;	;	PUNCT
taxlaw-2823	283	11	unif	unif	ADJ
taxlaw-2823	283	12	.	.	PUNCT
taxlaw-2823	284	1	foreign	foreign	ADJ
taxlaw-2823	284	2	-	-	PUNCT
taxlaw-2823	284	3	country	country	NOUN
taxlaw-2823	284	4	money	money	NOUN
taxlaw-2823	284	5	judgments	judgment	NOUN
taxlaw-2823	284	6	recognition	recognition	PROPN
taxlaw-2823	284	7	act	act	VERB
taxlaw-2823	284	8	§	§	PROPN
taxlaw-2823	284	9	4(a	4(a	NUM
taxlaw-2823	284	10	)	)	PUNCT
taxlaw-2823	284	11	,	,	PUNCT
taxlaw-2823	284	12	13	13	NUM
taxlaw-2823	284	13	u.l.a	u.l.a	NOUN
taxlaw-2823	284	14	.	.	PUNCT
taxlaw-2823	285	1	(	(	PUNCT
taxlaw-2823	285	2	pt	pt	PROPN
taxlaw-2823	285	3	.	.	PROPN
taxlaw-2823	285	4	ii	ii	PROPN
taxlaw-2823	285	5	)	)	PUNCT
taxlaw-2823	285	6	26	26	NUM
taxlaw-2823	285	7	(	(	PUNCT
taxlaw-2823	285	8	supp	supp	PROPN
taxlaw-2823	285	9	.	.	PUNCT
taxlaw-2823	285	10	2012	2012	NUM
taxlaw-2823	285	11	)	)	PUNCT
taxlaw-2823	285	12	.	.	PUNCT
taxlaw-2823	286	1	99	99	NUM
taxlaw-2823	286	2	see	see	VERB
taxlaw-2823	286	3	robert	robert	PROPN
taxlaw-2823	286	4	v.	v.	PROPN
taxlaw-2823	286	5	von	von	PROPN
taxlaw-2823	286	6	mehren	mehren	PROPN
taxlaw-2823	286	7	,	,	PUNCT
taxlaw-2823	286	8	enforcement	enforcement	NOUN
taxlaw-2823	286	9	of	of	ADP
taxlaw-2823	286	10	foreign	foreign	ADJ
taxlaw-2823	286	11	judgments	judgment	NOUN
taxlaw-2823	286	12	in	in	ADP
taxlaw-2823	286	13	the	the	DET
taxlaw-2823	286	14	united	united	PROPN
taxlaw-2823	286	15	states	states	PROPN
taxlaw-2823	286	16	,	,	PUNCT
taxlaw-2823	286	17	17	17	NUM
taxlaw-2823	286	18	va	va	NOUN
taxlaw-2823	286	19	.	.	PUNCT
taxlaw-2823	287	1	j.	j.	PROPN
taxlaw-2823	287	2	int'l	int'l	PROPN
taxlaw-2823	287	3	l.	l.	PROPN
taxlaw-2823	287	4	401	401	NUM
taxlaw-2823	287	5	,	,	PUNCT
taxlaw-2823	287	6	404	404	NUM
taxlaw-2823	287	7	(	(	PUNCT
taxlaw-2823	287	8	1977	1977	NUM
taxlaw-2823	287	9	)	)	PUNCT
taxlaw-2823	287	10	(	(	PUNCT
taxlaw-2823	287	11	"	"	PUNCT
taxlaw-2823	287	12	consideration	consideration	NOUN
taxlaw-2823	287	13	of	of	ADP
taxlaw-2823	287	14	u.s	u.s	PROPN
taxlaw-2823	287	15	.	.	PROPN
taxlaw-2823	287	16	procedures	procedure	NOUN
taxlaw-2823	287	17	and	and	CCONJ
taxlaw-2823	287	18	remedies	remedy	NOUN
taxlaw-2823	287	19	available	available	ADJ
taxlaw-2823	287	20	to	to	PART
taxlaw-2823	287	21	enforce	enforce	VERB
taxlaw-2823	287	22	foreign	foreign	ADJ
taxlaw-2823	287	23	judgments	judgment	NOUN
taxlaw-2823	287	24	is	be	AUX
taxlaw-2823	287	25	complicated	complicate	VERB
taxlaw-2823	287	26	by	by	ADP
taxlaw-2823	287	27	the	the	DET
taxlaw-2823	287	28	fact	fact	NOUN
taxlaw-2823	287	29	that	that	SCONJ
taxlaw-2823	287	30	each	each	PRON
taxlaw-2823	287	31	of	of	ADP
taxlaw-2823	287	32	the	the	DET
taxlaw-2823	287	33	fifty	fifty	NUM
taxlaw-2823	287	34	states	state	NOUN
taxlaw-2823	287	35	has	have	AUX
taxlaw-2823	287	36	its	its	PRON
taxlaw-2823	287	37	own	own	ADJ
taxlaw-2823	287	38	detailed	detailed	ADJ
taxlaw-2823	287	39	rules	rule	NOUN
taxlaw-2823	287	40	governing	govern	VERB
taxlaw-2823	287	41	these	these	DET
taxlaw-2823	287	42	matters	matter	NOUN
taxlaw-2823	287	43	.	.	PUNCT
taxlaw-2823	288	1	"	"	PUNCT
taxlaw-2823	288	2	)	)	PUNCT
taxlaw-2823	288	3	.	.	PUNCT
taxlaw-2823	289	1	100	100	NUM
taxlaw-2823	289	2	unif	unif	ADJ
taxlaw-2823	289	3	.	.	PUNCT
taxlaw-2823	290	1	foreign	foreign	ADJ
taxlaw-2823	290	2	money	money	NOUN
taxlaw-2823	290	3	-	-	PUNCT
taxlaw-2823	290	4	judgments	judgment	NOUN
taxlaw-2823	290	5	recognition	recognition	PROPN
taxlaw-2823	290	6	act	act	PROPN
taxlaw-2823	290	7	§	§	PROPN
taxlaw-2823	290	8	3	3	NUM
taxlaw-2823	290	9	,	,	PUNCT
taxlaw-2823	290	10	13	13	NUM
taxlaw-2823	290	11	u.l.a	u.l.a	NOUN
taxlaw-2823	290	12	.	.	PUNCT
taxlaw-2823	291	1	(	(	PUNCT
taxlaw-2823	291	2	pt	pt	PROPN
taxlaw-2823	291	3	.	.	PROPN
taxlaw-2823	291	4	ii	ii	PROPN
taxlaw-2823	291	5	)	)	PUNCT
taxlaw-2823	291	6	49	49	NUM
taxlaw-2823	291	7	(	(	PUNCT
taxlaw-2823	291	8	2002	2002	NUM
taxlaw-2823	291	9	)	)	PUNCT
taxlaw-2823	291	10	(	(	PUNCT
taxlaw-2823	291	11	"	"	PUNCT
taxlaw-2823	291	12	the	the	DET
taxlaw-2823	291	13	foreign	foreign	ADJ
taxlaw-2823	291	14	judgment	judgment	NOUN
taxlaw-2823	291	15	is	be	AUX
taxlaw-2823	291	16	enforceable	enforceable	ADJ
taxlaw-2823	291	17	in	in	ADP
taxlaw-2823	291	18	the	the	DET
taxlaw-2823	291	19	same	same	ADJ
taxlaw-2823	291	20	manner	manner	NOUN
taxlaw-2823	291	21	as	as	ADP
taxlaw-2823	291	22	the	the	DET
taxlaw-2823	291	23	judgment	judgment	NOUN
taxlaw-2823	291	24	of	of	ADP
taxlaw-2823	291	25	a	a	DET
taxlaw-2823	291	26	sister	sister	NOUN
taxlaw-2823	291	27	state	state	NOUN
taxlaw-2823	291	28	which	which	PRON
taxlaw-2823	291	29	is	be	AUX
taxlaw-2823	291	30	entitled	entitle	VERB
taxlaw-2823	291	31	to	to	ADP
taxlaw-2823	291	32	full	full	ADJ
taxlaw-2823	291	33	faith	faith	NOUN
taxlaw-2823	291	34	and	and	CCONJ
taxlaw-2823	291	35	credit	credit	NOUN
taxlaw-2823	291	36	.	.	PUNCT
taxlaw-2823	292	1	"	"	PUNCT
taxlaw-2823	292	2	)	)	PUNCT
taxlaw-2823	292	3	.	.	PUNCT
taxlaw-2823	293	1	101	101	NUM
taxlaw-2823	293	2	unif	unif	NOUN
taxlaw-2823	293	3	.	.	PUNCT
taxlaw-2823	294	1	foreign	foreign	ADJ
taxlaw-2823	294	2	-	-	PUNCT
taxlaw-2823	294	3	country	country	NOUN
taxlaw-2823	294	4	money	money	NOUN
taxlaw-2823	294	5	judgments	judgment	NOUN
taxlaw-2823	294	6	recognition	recognition	PROPN
taxlaw-2823	294	7	act	act	PROPN
taxlaw-2823	294	8	§	§	PROPN
taxlaw-2823	294	9	7	7	NUM
taxlaw-2823	294	10	cmt	cmt	NOUN
taxlaw-2823	294	11	.	.	PUNCT
taxlaw-2823	295	1	c	c	X
taxlaw-2823	295	2	,	,	PUNCT
taxlaw-2823	295	3	13	13	NUM
taxlaw-2823	295	4	u.l.a	u.l.a	NOUN
taxlaw-2823	295	5	.	.	PUNCT
taxlaw-2823	296	1	(	(	PUNCT
taxlaw-2823	296	2	pt	pt	PROPN
taxlaw-2823	296	3	.	.	PROPN
taxlaw-2823	296	4	ii	ii	PROPN
taxlaw-2823	296	5	)	)	PUNCT
taxlaw-2823	296	6	37	37	NUM
taxlaw-2823	296	7	(	(	PUNCT
taxlaw-2823	296	8	supp	supp	PROPN
taxlaw-2823	296	9	.	.	PUNCT
taxlaw-2823	297	1	2013	2013	NUM
taxlaw-2823	297	2	)	)	PUNCT
taxlaw-2823	297	3	.	.	PUNCT
taxlaw-2823	298	1	182	182	NUM
taxlaw-2823	298	2	columbia	columbia	PROPN
taxlaw-2823	298	3	journal	journal	PROPN
taxlaw-2823	298	4	of	of	ADP
taxlaw-2823	298	5	tax	tax	NOUN
taxlaw-2823	298	6	law	law	NOUN
taxlaw-2823	299	1	[	[	X
taxlaw-2823	299	2	vol.5:170	vol.5:170	NOUN
taxlaw-2823	299	3	to	to	PART
taxlaw-2823	299	4	have	have	VERB
taxlaw-2823	299	5	a	a	DET
taxlaw-2823	299	6	u.s	u.s	PROPN
taxlaw-2823	299	7	.	.	PROPN
taxlaw-2823	299	8	court	court	PROPN
taxlaw-2823	299	9	enforce	enforce	VERB
taxlaw-2823	299	10	a	a	DET
taxlaw-2823	299	11	foreign	foreign	NOUN
taxlaw-2823	299	12	judgment.102	judgment.102	NOUN
taxlaw-2823	299	13	in	in	ADP
taxlaw-2823	299	14	many	many	ADJ
taxlaw-2823	299	15	states	state	NOUN
taxlaw-2823	299	16	that	that	PRON
taxlaw-2823	299	17	have	have	AUX
taxlaw-2823	299	18	adopted	adopt	VERB
taxlaw-2823	299	19	one	one	NUM
taxlaw-2823	299	20	of	of	ADP
taxlaw-2823	299	21	the	the	DET
taxlaw-2823	299	22	uniform	uniform	NOUN
taxlaw-2823	299	23	acts	act	VERB
taxlaw-2823	299	24	,	,	PUNCT
taxlaw-2823	299	25	however	however	ADV
taxlaw-2823	299	26	,	,	PUNCT
taxlaw-2823	299	27	plaintiffs	plaintiff	NOUN
taxlaw-2823	299	28	may	may	AUX
taxlaw-2823	299	29	choose	choose	VERB
taxlaw-2823	299	30	to	to	PART
taxlaw-2823	299	31	initiate	initiate	VERB
taxlaw-2823	299	32	the	the	DET
taxlaw-2823	299	33	enforcement	enforcement	NOUN
taxlaw-2823	299	34	through	through	ADP
taxlaw-2823	299	35	an	an	DET
taxlaw-2823	299	36	expedited	expedite	VERB
taxlaw-2823	299	37	procedure	procedure	NOUN
taxlaw-2823	299	38	(	(	PUNCT
taxlaw-2823	299	39	such	such	ADJ
taxlaw-2823	299	40	as	as	ADP
taxlaw-2823	299	41	a	a	DET
taxlaw-2823	299	42	motion	motion	NOUN
taxlaw-2823	299	43	for	for	ADP
taxlaw-2823	299	44	summary	summary	NOUN
taxlaw-2823	299	45	judgment	judgment	NOUN
taxlaw-2823	299	46	)	)	PUNCT
taxlaw-2823	299	47	rather	rather	ADV
taxlaw-2823	299	48	than	than	ADP
taxlaw-2823	299	49	filing	file	VERB
taxlaw-2823	299	50	a	a	DET
taxlaw-2823	299	51	complaint.103	complaint.103	NOUN
taxlaw-2823	299	52	iv	iv	NOUN
taxlaw-2823	299	53	.	.	PUNCT
taxlaw-2823	300	1	the	the	DET
taxlaw-2823	300	2	revenue	revenue	NOUN
taxlaw-2823	300	3	rule	rule	VERB
taxlaw-2823	300	4	one	one	NUM
taxlaw-2823	300	5	significant	significant	ADJ
taxlaw-2823	300	6	exception	exception	NOUN
taxlaw-2823	300	7	exists	exist	VERB
taxlaw-2823	300	8	to	to	ADP
taxlaw-2823	300	9	u.s	u.s	PROPN
taxlaw-2823	300	10	.	.	PROPN
taxlaw-2823	300	11	courts	court	NOUN
taxlaw-2823	300	12	’	'	PUNCT
taxlaw-2823	300	13	willingness	willingness	NOUN
taxlaw-2823	300	14	to	to	PART
taxlaw-2823	300	15	enforce	enforce	VERB
taxlaw-2823	300	16	foreign	foreign	ADJ
taxlaw-2823	300	17	money	money	NOUN
taxlaw-2823	300	18	judgments	judgment	NOUN
taxlaw-2823	300	19	:	:	PUNCT
taxlaw-2823	300	20	tax	tax	NOUN
taxlaw-2823	300	21	judgments	judgment	NOUN
taxlaw-2823	300	22	.	.	PUNCT
taxlaw-2823	301	1	"	"	PUNCT
taxlaw-2823	301	2	under	under	ADP
taxlaw-2823	301	3	the	the	DET
taxlaw-2823	301	4	'	'	PUNCT
taxlaw-2823	301	5	revenue	revenue	NOUN
taxlaw-2823	301	6	rule	rule	NOUN
taxlaw-2823	301	7	,	,	PUNCT
taxlaw-2823	301	8	'	'	PUNCT
taxlaw-2823	301	9	the	the	DET
taxlaw-2823	301	10	courts	court	NOUN
taxlaw-2823	301	11	of	of	ADP
taxlaw-2823	301	12	the	the	DET
taxlaw-2823	301	13	united	united	PROPN
taxlaw-2823	301	14	states	states	PROPN
taxlaw-2823	301	15	are	be	AUX
taxlaw-2823	301	16	under	under	ADP
taxlaw-2823	301	17	no	no	DET
taxlaw-2823	301	18	obligation	obligation	NOUN
taxlaw-2823	301	19	to	to	PART
taxlaw-2823	301	20	recognize	recognize	VERB
taxlaw-2823	301	21	or	or	CCONJ
taxlaw-2823	301	22	enforce	enforce	VERB
taxlaw-2823	301	23	a	a	DET
taxlaw-2823	301	24	foreign	foreign	ADJ
taxlaw-2823	301	25	tax	tax	NOUN
taxlaw-2823	301	26	judgment	judgment	NOUN
taxlaw-2823	301	27	.	.	PUNCT
taxlaw-2823	302	1	"104	"104	NOUN
taxlaw-2823	303	1	beyond	beyond	ADP
taxlaw-2823	303	2	merely	merely	ADV
taxlaw-2823	303	3	having	have	VERB
taxlaw-2823	303	4	no	no	DET
taxlaw-2823	303	5	obligation	obligation	NOUN
taxlaw-2823	303	6	,	,	PUNCT
taxlaw-2823	303	7	though	though	ADV
taxlaw-2823	303	8	,	,	PUNCT
taxlaw-2823	303	9	the	the	DET
taxlaw-2823	303	10	revenue	revenue	NOUN
taxlaw-2823	303	11	rule	rule	NOUN
taxlaw-2823	303	12	may	may	AUX
taxlaw-2823	303	13	in	in	ADP
taxlaw-2823	303	14	fact	fact	NOUN
taxlaw-2823	303	15	prohibit	prohibit	VERB
taxlaw-2823	303	16	u.s	u.s	PROPN
taxlaw-2823	303	17	.	.	PROPN
taxlaw-2823	303	18	courts	court	NOUN
taxlaw-2823	303	19	from	from	ADP
taxlaw-2823	303	20	recognizing	recognize	VERB
taxlaw-2823	303	21	foreign	foreign	ADJ
taxlaw-2823	303	22	tax	tax	NOUN
taxlaw-2823	303	23	judgments	judgment	NOUN
taxlaw-2823	303	24	.	.	PUNCT
taxlaw-2823	304	1	105	105	NUM
taxlaw-2823	304	2	and	and	CCONJ
taxlaw-2823	304	3	codification	codification	NOUN
taxlaw-2823	304	4	of	of	ADP
taxlaw-2823	304	5	the	the	DET
taxlaw-2823	304	6	enforcement	enforcement	NOUN
taxlaw-2823	304	7	of	of	ADP
taxlaw-2823	304	8	foreign	foreign	ADJ
taxlaw-2823	304	9	judgments	judgment	NOUN
taxlaw-2823	304	10	did	do	AUX
taxlaw-2823	304	11	not	not	PART
taxlaw-2823	304	12	affect	affect	VERB
taxlaw-2823	304	13	the	the	DET
taxlaw-2823	304	14	revenue	revenue	NOUN
taxlaw-2823	304	15	rule	rule	NOUN
taxlaw-2823	304	16	;	;	PUNCT
taxlaw-2823	304	17	as	as	ADP
taxlaw-2823	304	18	part	part	NOUN
taxlaw-2823	304	19	of	of	ADP
taxlaw-2823	304	20	the	the	DET
taxlaw-2823	304	21	codification	codification	NOUN
taxlaw-2823	304	22	,	,	PUNCT
taxlaw-2823	304	23	the	the	DET
taxlaw-2823	304	24	ufmjra	ufmjra	ADJ
taxlaw-2823	304	25	removed	remove	VERB
taxlaw-2823	304	26	judgments	judgment	NOUN
taxlaw-2823	304	27	for	for	ADP
taxlaw-2823	304	28	taxes	taxis	NOUN
taxlaw-2823	304	29	from	from	ADP
taxlaw-2823	304	30	its	its	PRON
taxlaw-2823	304	31	definition	definition	NOUN
taxlaw-2823	304	32	of	of	ADP
taxlaw-2823	304	33	a	a	DET
taxlaw-2823	304	34	"	"	PUNCT
taxlaw-2823	304	35	foreign	foreign	ADJ
taxlaw-2823	304	36	judgment,"106	judgment,"106	NOUN
taxlaw-2823	304	37	while	while	SCONJ
taxlaw-2823	304	38	the	the	DET
taxlaw-2823	304	39	ufcmjra	ufcmjra	ADJ
taxlaw-2823	304	40	states	state	NOUN
taxlaw-2823	304	41	that	that	SCONJ
taxlaw-2823	304	42	it	it	PRON
taxlaw-2823	304	43	does	do	AUX
taxlaw-2823	304	44	not	not	PART
taxlaw-2823	304	45	apply	apply	VERB
taxlaw-2823	304	46	to	to	ADP
taxlaw-2823	304	47	judgments	judgment	NOUN
taxlaw-2823	304	48	for	for	ADP
taxlaw-2823	304	49	taxes.107	taxes.107	NOUN
taxlaw-2823	304	50	a.	a.	NOUN
taxlaw-2823	304	51	roots	root	NOUN
taxlaw-2823	304	52	of	of	ADP
taxlaw-2823	304	53	the	the	DET
taxlaw-2823	304	54	revenue	revenue	NOUN
taxlaw-2823	304	55	rule	rule	NOUN
taxlaw-2823	304	56	the	the	DET
taxlaw-2823	304	57	revenue	revenue	NOUN
taxlaw-2823	304	58	rule	rule	NOUN
taxlaw-2823	304	59	traces	trace	VERB
taxlaw-2823	304	60	its	its	PRON
taxlaw-2823	304	61	roots	root	NOUN
taxlaw-2823	304	62	to	to	ADP
taxlaw-2823	304	63	the	the	DET
taxlaw-2823	304	64	english	english	ADJ
taxlaw-2823	304	65	common	common	ADJ
taxlaw-2823	304	66	law	law	NOUN
taxlaw-2823	304	67	.	.	PUNCT
taxlaw-2823	305	1	in	in	ADP
taxlaw-2823	305	2	two	two	NUM
taxlaw-2823	305	3	cases	case	NOUN
taxlaw-2823	305	4	in	in	ADP
taxlaw-2823	305	5	the	the	DET
taxlaw-2823	305	6	eighteenth	eighteenth	ADJ
taxlaw-2823	305	7	century	century	NOUN
taxlaw-2823	305	8	,	,	PUNCT
taxlaw-2823	305	9	lord	lord	PROPN
taxlaw-2823	305	10	mansfield	mansfield	PROPN
taxlaw-2823	305	11	established	establish	VERB
taxlaw-2823	305	12	in	in	ADP
taxlaw-2823	305	13	dicta	dicta	ADJ
taxlaw-2823	305	14	that	that	SCONJ
taxlaw-2823	305	15	english	english	ADJ
taxlaw-2823	305	16	courts	court	NOUN
taxlaw-2823	305	17	would	would	AUX
taxlaw-2823	305	18	not	not	PART
taxlaw-2823	305	19	enforce	enforce	VERB
taxlaw-2823	305	20	foreign	foreign	ADJ
taxlaw-2823	305	21	tax	tax	NOUN
taxlaw-2823	305	22	judgments	judgment	NOUN
taxlaw-2823	305	23	.	.	PUNCT
taxlaw-2823	306	1	in	in	ADP
taxlaw-2823	306	2	holman	holman	PROPN
taxlaw-2823	306	3	v.	v.	PROPN
taxlaw-2823	306	4	johnson	johnson	PROPN
taxlaw-2823	306	5	,	,	PUNCT
taxlaw-2823	306	6	a	a	DET
taxlaw-2823	306	7	case	case	NOUN
taxlaw-2823	306	8	resolving	resolve	VERB
taxlaw-2823	306	9	a	a	DET
taxlaw-2823	306	10	contractual	contractual	ADJ
taxlaw-2823	306	11	dispute	dispute	NOUN
taxlaw-2823	306	12	,	,	PUNCT
taxlaw-2823	306	13	mansfield	mansfield	PROPN
taxlaw-2823	306	14	wrote	write	VERB
taxlaw-2823	306	15	that	that	SCONJ
taxlaw-2823	306	16	"	"	PUNCT
taxlaw-2823	306	17	no	no	DET
taxlaw-2823	306	18	country	country	NOUN
taxlaw-2823	306	19	ever	ever	ADV
taxlaw-2823	306	20	takes	take	VERB
taxlaw-2823	306	21	notice	notice	NOUN
taxlaw-2823	306	22	of	of	ADP
taxlaw-2823	306	23	the	the	DET
taxlaw-2823	306	24	revenue	revenue	NOUN
taxlaw-2823	306	25	law	law	NOUN
taxlaw-2823	306	26	of	of	ADP
taxlaw-2823	306	27	another	another	PRON
taxlaw-2823	306	28	.	.	PUNCT
taxlaw-2823	307	1	"108	"108	PROPN
taxlaw-2823	308	1	then	then	ADV
taxlaw-2823	308	2	,	,	PUNCT
taxlaw-2823	308	3	four	four	NUM
taxlaw-2823	308	4	years	year	NOUN
taxlaw-2823	308	5	later	later	ADV
taxlaw-2823	308	6	,	,	PUNCT
taxlaw-2823	308	7	he	he	PRON
taxlaw-2823	308	8	held	hold	VERB
taxlaw-2823	308	9	that	that	SCONJ
taxlaw-2823	308	10	a	a	DET
taxlaw-2823	308	11	ship	ship	NOUN
taxlaw-2823	308	12	’s	’s	ADV
taxlaw-2823	308	13	avoiding	avoid	VERB
taxlaw-2823	308	14	french	french	ADJ
taxlaw-2823	308	15	customs	custom	NOUN
taxlaw-2823	308	16	duties	duty	NOUN
taxlaw-2823	308	17	did	do	AUX
taxlaw-2823	308	18	not	not	PART
taxlaw-2823	308	19	constitute	constitute	VERB
taxlaw-2823	308	20	fraud	fraud	NOUN
taxlaw-2823	308	21	because	because	SCONJ
taxlaw-2823	308	22	"	"	PUNCT
taxlaw-2823	308	23	[	[	X
taxlaw-2823	308	24	o]ne	o]ne	NOUN
taxlaw-2823	308	25	nation	nation	NOUN
taxlaw-2823	308	26	does	do	AUX
taxlaw-2823	308	27	not	not	PART
taxlaw-2823	308	28	take	take	VERB
taxlaw-2823	308	29	notice	notice	NOUN
taxlaw-2823	308	30	of	of	ADP
taxlaw-2823	308	31	the	the	DET
taxlaw-2823	308	32	revenue	revenue	NOUN
taxlaw-2823	308	33	laws	law	NOUN
taxlaw-2823	308	34	of	of	ADP
taxlaw-2823	308	35	another	another	PRON
taxlaw-2823	308	36	.	.	PUNCT
taxlaw-2823	309	1	"109	"109	VERB
taxlaw-2823	309	2	although	although	SCONJ
taxlaw-2823	309	3	originally	originally	ADV
taxlaw-2823	309	4	dicta	dicta	ADJ
taxlaw-2823	309	5	,	,	PUNCT
taxlaw-2823	309	6	the	the	DET
taxlaw-2823	309	7	revenue	revenue	NOUN
taxlaw-2823	309	8	rule	rule	NOUN
taxlaw-2823	309	9	continued	continue	VERB
taxlaw-2823	309	10	to	to	PART
taxlaw-2823	309	11	play	play	VERB
taxlaw-2823	309	12	a	a	DET
taxlaw-2823	309	13	part	part	NOUN
taxlaw-2823	309	14	in	in	ADP
taxlaw-2823	309	15	british	british	ADJ
taxlaw-2823	309	16	law	law	NOUN
taxlaw-2823	309	17	and	and	CCONJ
taxlaw-2823	309	18	,	,	PUNCT
taxlaw-2823	309	19	even	even	ADV
taxlaw-2823	309	20	today	today	NOUN
taxlaw-2823	309	21	,	,	PUNCT
taxlaw-2823	309	22	continues	continue	VERB
taxlaw-2823	309	23	to	to	PART
taxlaw-2823	309	24	be	be	AUX
taxlaw-2823	309	25	the	the	DET
taxlaw-2823	309	26	law	law	NOUN
taxlaw-2823	309	27	of	of	ADP
taxlaw-2823	309	28	the	the	DET
taxlaw-2823	309	29	united	united	PROPN
taxlaw-2823	309	30	kingdom.110	kingdom.110	PROPN
taxlaw-2823	309	31	moreover	moreover	ADV
taxlaw-2823	309	32	,	,	PUNCT
taxlaw-2823	309	33	the	the	DET
taxlaw-2823	309	34	united	united	PROPN
taxlaw-2823	309	35	states	states	PROPN
taxlaw-2823	309	36	imported	import	VERB
taxlaw-2823	309	37	the	the	DET
taxlaw-2823	309	38	revenue	revenue	NOUN
taxlaw-2823	309	39	rule	rule	NOUN
taxlaw-2823	309	40	as	as	ADP
taxlaw-2823	309	41	part	part	NOUN
taxlaw-2823	309	42	of	of	ADP
taxlaw-2823	309	43	its	its	PRON
taxlaw-2823	309	44	common	common	ADJ
taxlaw-2823	309	45	law.111	law.111	NOUN
taxlaw-2823	309	46	originally	originally	ADV
taxlaw-2823	309	47	,	,	PUNCT
taxlaw-2823	309	48	u.s	u.s	PROPN
taxlaw-2823	309	49	.	.	PROPN
taxlaw-2823	309	50	courts	court	NOUN
taxlaw-2823	309	51	applied	apply	VERB
taxlaw-2823	309	52	the	the	DET
taxlaw-2823	309	53	revenue	revenue	NOUN
taxlaw-2823	309	54	rule	rule	NOUN
taxlaw-2823	309	55	even	even	ADV
taxlaw-2823	309	56	to	to	ADP
taxlaw-2823	309	57	tax	tax	NOUN
taxlaw-2823	309	58	judgments	judgment	NOUN
taxlaw-2823	309	59	from	from	ADP
taxlaw-2823	309	60	sister	sister	NOUN
taxlaw-2823	309	61	states.112	states.112	PROPN
taxlaw-2823	309	62	in	in	ADP
taxlaw-2823	309	63	1935	1935	NUM
taxlaw-2823	309	64	,	,	PUNCT
taxlaw-2823	309	65	though	though	ADV
taxlaw-2823	309	66	,	,	PUNCT
taxlaw-2823	309	67	102	102	NUM
taxlaw-2823	309	68	restatement	restatement	NOUN
taxlaw-2823	309	69	(	(	PUNCT
taxlaw-2823	309	70	third	third	ADJ
taxlaw-2823	309	71	)	)	PUNCT
taxlaw-2823	309	72	of	of	ADP
taxlaw-2823	309	73	foreign	foreign	ADJ
taxlaw-2823	309	74	rel	rel	NOUN
taxlaw-2823	309	75	.	.	PUNCT
taxlaw-2823	310	1	l.	l.	PROPN
taxlaw-2823	310	2	§	§	PROPN
taxlaw-2823	310	3	481	481	NUM
taxlaw-2823	310	4	cmt	cmt	PROPN
taxlaw-2823	310	5	.	.	PUNCT
taxlaw-2823	311	1	g	g	PROPN
taxlaw-2823	311	2	(	(	PUNCT
taxlaw-2823	311	3	1987	1987	NUM
taxlaw-2823	311	4	)	)	PUNCT
taxlaw-2823	311	5	.	.	PUNCT
taxlaw-2823	312	1	103	103	NUM
taxlaw-2823	313	1	i	i	PRON
taxlaw-2823	313	2	d.	d.	PROPN
taxlaw-2823	313	3	104	104	NUM
taxlaw-2823	313	4	kovatch	kovatch	NOUN
taxlaw-2823	313	5	,	,	PUNCT
taxlaw-2823	313	6	supra	supra	ADJ
taxlaw-2823	313	7	note	note	NOUN
taxlaw-2823	313	8	78	78	NUM
taxlaw-2823	313	9	,	,	PUNCT
taxlaw-2823	313	10	at	at	ADP
taxlaw-2823	313	11	267	267	NUM
taxlaw-2823	313	12	.	.	NOUN
taxlaw-2823	313	13	105	105	NUM
taxlaw-2823	313	14	according	accord	VERB
taxlaw-2823	313	15	to	to	ADP
taxlaw-2823	313	16	the	the	DET
taxlaw-2823	313	17	restatement	restatement	NOUN
taxlaw-2823	313	18	,	,	PUNCT
taxlaw-2823	313	19	courts	court	NOUN
taxlaw-2823	313	20	’	'	PUNCT
taxlaw-2823	313	21	nonrecognition	nonrecognition	NOUN
taxlaw-2823	313	22	of	of	ADP
taxlaw-2823	313	23	foreign	foreign	ADJ
taxlaw-2823	313	24	tax	tax	NOUN
taxlaw-2823	313	25	judgments	judgment	NOUN
taxlaw-2823	313	26	is	be	AUX
taxlaw-2823	313	27	permitted	permit	VERB
taxlaw-2823	313	28	,	,	PUNCT
taxlaw-2823	313	29	but	but	CCONJ
taxlaw-2823	313	30	is	be	AUX
taxlaw-2823	313	31	not	not	PART
taxlaw-2823	313	32	required	require	VERB
taxlaw-2823	313	33	.	.	PUNCT
taxlaw-2823	314	1	restatement	restatement	NOUN
taxlaw-2823	314	2	(	(	PUNCT
taxlaw-2823	314	3	third	third	ADJ
taxlaw-2823	314	4	)	)	PUNCT
taxlaw-2823	314	5	of	of	ADP
taxlaw-2823	314	6	foreign	foreign	ADJ
taxlaw-2823	314	7	rel	rel	NOUN
taxlaw-2823	314	8	.	.	PUNCT
taxlaw-2823	315	1	l.	l.	PROPN
taxlaw-2823	315	2	§	§	PROPN
taxlaw-2823	315	3	483	483	NUM
taxlaw-2823	315	4	cmt	cmt	PROPN
taxlaw-2823	315	5	.	.	PUNCT
taxlaw-2823	316	1	a.	a.	PROPN
taxlaw-2823	317	1	it	it	PRON
taxlaw-2823	317	2	is	be	AUX
taxlaw-2823	317	3	not	not	PART
taxlaw-2823	317	4	clear	clear	ADJ
taxlaw-2823	317	5	,	,	PUNCT
taxlaw-2823	317	6	however	however	ADV
taxlaw-2823	317	7	,	,	PUNCT
taxlaw-2823	317	8	that	that	SCONJ
taxlaw-2823	317	9	the	the	DET
taxlaw-2823	317	10	restatement	restatement	NOUN
taxlaw-2823	317	11	is	be	AUX
taxlaw-2823	317	12	correct	correct	ADJ
taxlaw-2823	317	13	;	;	PUNCT
taxlaw-2823	317	14	even	even	ADV
taxlaw-2823	317	15	as	as	SCONJ
taxlaw-2823	317	16	the	the	DET
taxlaw-2823	317	17	supreme	supreme	PROPN
taxlaw-2823	317	18	court	court	PROPN
taxlaw-2823	317	19	narrowed	narrow	VERB
taxlaw-2823	317	20	the	the	DET
taxlaw-2823	317	21	scope	scope	NOUN
taxlaw-2823	317	22	of	of	ADP
taxlaw-2823	317	23	the	the	DET
taxlaw-2823	317	24	revenue	revenue	NOUN
taxlaw-2823	317	25	rule	rule	NOUN
taxlaw-2823	317	26	in	in	ADP
taxlaw-2823	317	27	pasquantino	pasquantino	NOUN
taxlaw-2823	317	28	,	,	PUNCT
taxlaw-2823	317	29	it	it	PRON
taxlaw-2823	317	30	explained	explain	VERB
taxlaw-2823	317	31	that	that	SCONJ
taxlaw-2823	317	32	the	the	DET
taxlaw-2823	317	33	revenue	revenue	NOUN
taxlaw-2823	317	34	rule	rule	NOUN
taxlaw-2823	317	35	"	"	PUNCT
taxlaw-2823	317	36	prohibited	prohibit	VERB
taxlaw-2823	317	37	the	the	DET
taxlaw-2823	317	38	collection	collection	NOUN
taxlaw-2823	317	39	of	of	ADP
taxlaw-2823	317	40	tax	tax	NOUN
taxlaw-2823	317	41	obligations	obligation	NOUN
taxlaw-2823	317	42	of	of	ADP
taxlaw-2823	317	43	foreign	foreign	ADJ
taxlaw-2823	317	44	nations	nation	NOUN
taxlaw-2823	317	45	.	.	PUNCT
taxlaw-2823	317	46	"	"	PUNCT
taxlaw-2823	318	1	pasquantino	pasquantino	PROPN
taxlaw-2823	318	2	v.	v.	PROPN
taxlaw-2823	318	3	united	united	PROPN
taxlaw-2823	318	4	states	states	PROPN
taxlaw-2823	318	5	,	,	PUNCT
taxlaw-2823	318	6	544	544	NUM
taxlaw-2823	318	7	u.s	u.s	PROPN
taxlaw-2823	318	8	.	.	PROPN
taxlaw-2823	318	9	349	349	NUM
taxlaw-2823	318	10	,	,	PUNCT
taxlaw-2823	318	11	361	361	NUM
taxlaw-2823	318	12	(	(	PUNCT
taxlaw-2823	318	13	2005	2005	NUM
taxlaw-2823	318	14	)	)	PUNCT
taxlaw-2823	318	15	.	.	PUNCT
taxlaw-2823	319	1	106	106	NUM
taxlaw-2823	319	2	unif	unif	ADJ
taxlaw-2823	319	3	.	.	PUNCT
taxlaw-2823	320	1	foreign	foreign	ADJ
taxlaw-2823	320	2	money	money	NOUN
taxlaw-2823	320	3	-	-	PUNCT
taxlaw-2823	320	4	judgments	judgment	NOUN
taxlaw-2823	320	5	recognition	recognition	PROPN
taxlaw-2823	320	6	act	act	PROPN
taxlaw-2823	320	7	§	§	PROPN
taxlaw-2823	320	8	1(2	1(2	NUM
taxlaw-2823	320	9	)	)	PUNCT
taxlaw-2823	320	10	,	,	PUNCT
taxlaw-2823	320	11	13	13	NUM
taxlaw-2823	320	12	u.l.a	u.l.a	NOUN
taxlaw-2823	320	13	.	.	PUNCT
taxlaw-2823	321	1	(	(	PUNCT
taxlaw-2823	321	2	pt	pt	PROPN
taxlaw-2823	321	3	.	.	PROPN
taxlaw-2823	321	4	ii	ii	PROPN
taxlaw-2823	321	5	)	)	PUNCT
taxlaw-2823	321	6	44	44	NUM
taxlaw-2823	321	7	(	(	PUNCT
taxlaw-2823	321	8	2002	2002	NUM
taxlaw-2823	321	9	)	)	PUNCT
taxlaw-2823	321	10	.	.	PUNCT
taxlaw-2823	322	1	107	107	NUM
taxlaw-2823	322	2	unif	unif	ADJ
taxlaw-2823	322	3	.	.	PUNCT
taxlaw-2823	323	1	foreign	foreign	ADJ
taxlaw-2823	323	2	-	-	PUNCT
taxlaw-2823	323	3	country	country	NOUN
taxlaw-2823	323	4	money	money	NOUN
taxlaw-2823	323	5	judgments	judgment	NOUN
taxlaw-2823	323	6	recognition	recognition	PROPN
taxlaw-2823	323	7	act	act	VERB
taxlaw-2823	323	8	§	§	PROPN
taxlaw-2823	323	9	3(b)(1	3(b)(1	NUM
taxlaw-2823	323	10	)	)	PUNCT
taxlaw-2823	323	11	,	,	PUNCT
taxlaw-2823	323	12	13	13	NUM
taxlaw-2823	323	13	u.l.a	u.l.a	NOUN
taxlaw-2823	323	14	.	.	PUNCT
taxlaw-2823	324	1	(	(	PUNCT
taxlaw-2823	324	2	pt	pt	PROPN
taxlaw-2823	324	3	.	.	PROPN
taxlaw-2823	324	4	ii	ii	PROPN
taxlaw-2823	324	5	)	)	PUNCT
taxlaw-2823	324	6	23	23	NUM
taxlaw-2823	324	7	(	(	PUNCT
taxlaw-2823	324	8	supp	supp	PROPN
taxlaw-2823	324	9	.	.	PUNCT
taxlaw-2823	324	10	2012	2012	NUM
taxlaw-2823	324	11	)	)	PUNCT
taxlaw-2823	324	12	.	.	PUNCT
taxlaw-2823	325	1	108	108	NUM
taxlaw-2823	325	2	holman	holman	PROPN
taxlaw-2823	325	3	v.	v.	PROPN
taxlaw-2823	325	4	johnson	johnson	PROPN
taxlaw-2823	325	5	,	,	PUNCT
taxlaw-2823	325	6	98	98	NUM
taxlaw-2823	325	7	eng	eng	PROPN
taxlaw-2823	325	8	.	.	PROPN
taxlaw-2823	325	9	rep	rep	PROPN
taxlaw-2823	325	10	.	.	PROPN
taxlaw-2823	325	11	1120	1120	NUM
taxlaw-2823	325	12	,	,	PUNCT
taxlaw-2823	325	13	1121	1121	NUM
taxlaw-2823	325	14	(	(	PUNCT
taxlaw-2823	325	15	1775	1775	NUM
taxlaw-2823	325	16	)	)	PUNCT
taxlaw-2823	325	17	.	.	PUNCT
taxlaw-2823	326	1	109	109	NUM
taxlaw-2823	326	2	planche	planche	NOUN
taxlaw-2823	326	3	v.	v.	ADP
taxlaw-2823	326	4	fletcher	fletcher	PROPN
taxlaw-2823	326	5	,	,	PUNCT
taxlaw-2823	326	6	99	99	NUM
taxlaw-2823	326	7	eng	eng	PROPN
taxlaw-2823	326	8	.	.	PROPN
taxlaw-2823	326	9	rep	rep	PROPN
taxlaw-2823	326	10	.	.	PROPN
taxlaw-2823	326	11	164	164	NUM
taxlaw-2823	326	12	,	,	PUNCT
taxlaw-2823	326	13	165	165	NUM
taxlaw-2823	326	14	(	(	PUNCT
taxlaw-2823	326	15	1779	1779	NUM
taxlaw-2823	326	16	)	)	PUNCT
taxlaw-2823	326	17	.	.	PUNCT
taxlaw-2823	327	1	110	110	NUM
taxlaw-2823	327	2	see	see	VERB
taxlaw-2823	327	3	generally	generally	ADV
taxlaw-2823	327	4	brenda	brenda	PROPN
taxlaw-2823	327	5	mallinak	mallinak	PROPN
taxlaw-2823	327	6	,	,	PUNCT
taxlaw-2823	327	7	the	the	DET
taxlaw-2823	327	8	revenue	revenue	NOUN
taxlaw-2823	327	9	rule	rule	NOUN
taxlaw-2823	327	10	:	:	PUNCT
taxlaw-2823	327	11	a	a	DET
taxlaw-2823	327	12	common	common	ADJ
taxlaw-2823	327	13	law	law	NOUN
taxlaw-2823	327	14	doctrine	doctrine	NOUN
taxlaw-2823	327	15	for	for	ADP
taxlaw-2823	327	16	the	the	DET
taxlaw-2823	327	17	twentyfirst	twentyfirst	ADJ
taxlaw-2823	327	18	century	century	NOUN
taxlaw-2823	327	19	,	,	PUNCT
taxlaw-2823	327	20	16	16	NUM
taxlaw-2823	327	21	duke	duke	PROPN
taxlaw-2823	327	22	j.	j.	PROPN
taxlaw-2823	327	23	comp	comp	PROPN
taxlaw-2823	327	24	.	.	PUNCT
taxlaw-2823	328	1	&	&	CCONJ
taxlaw-2823	328	2	int’l	int’l	PRON
taxlaw-2823	328	3	l.	l.	PROPN
taxlaw-2823	328	4	79	79	NUM
taxlaw-2823	328	5	,	,	PUNCT
taxlaw-2823	328	6	89–92	89–92	NUM
taxlaw-2823	328	7	(	(	PUNCT
taxlaw-2823	328	8	2006	2006	NUM
taxlaw-2823	328	9	)	)	PUNCT
taxlaw-2823	328	10	.	.	PUNCT
taxlaw-2823	329	1	111	111	NUM
taxlaw-2823	330	1	i	i	PRON
taxlaw-2823	330	2	d.	d.	NOUN
taxlaw-2823	330	3	at	at	ADP
taxlaw-2823	330	4	84	84	NUM
taxlaw-2823	330	5	(	(	PUNCT
taxlaw-2823	330	6	"	"	PUNCT
taxlaw-2823	330	7	state	state	NOUN
taxlaw-2823	330	8	courts	court	NOUN
taxlaw-2823	330	9	adopted	adopt	VERB
taxlaw-2823	330	10	the	the	DET
taxlaw-2823	330	11	revenue	revenue	NOUN
taxlaw-2823	330	12	rule	rule	NOUN
taxlaw-2823	330	13	as	as	ADP
taxlaw-2823	330	14	part	part	NOUN
taxlaw-2823	330	15	of	of	ADP
taxlaw-2823	330	16	the	the	DET
taxlaw-2823	330	17	common	common	ADJ
taxlaw-2823	330	18	law	law	NOUN
taxlaw-2823	330	19	heritage	heritage	NOUN
taxlaw-2823	330	20	inherited	inherit	VERB
taxlaw-2823	330	21	from	from	ADP
taxlaw-2823	330	22	england	england	PROPN
taxlaw-2823	330	23	.	.	PUNCT
taxlaw-2823	330	24	.	.	PUNCT
taxlaw-2823	330	25	.	.	PUNCT
taxlaw-2823	330	26	.	.	PUNCT
taxlaw-2823	331	1	"	"	PUNCT
taxlaw-2823	331	2	)	)	PUNCT
taxlaw-2823	331	3	.	.	PUNCT
taxlaw-2823	332	1	112	112	NUM
taxlaw-2823	332	2	see	see	VERB
taxlaw-2823	332	3	,	,	PUNCT
taxlaw-2823	332	4	e.g.	e.g.	ADV
taxlaw-2823	332	5	,	,	PUNCT
taxlaw-2823	332	6	henry	henry	PROPN
taxlaw-2823	332	7	v.	v.	PROPN
taxlaw-2823	332	8	sargeant	sargeant	PROPN
taxlaw-2823	332	9	,	,	PUNCT
taxlaw-2823	332	10	13	13	NUM
taxlaw-2823	332	11	n.h	n.h	PROPN
taxlaw-2823	332	12	.	.	PROPN
taxlaw-2823	332	13	321	321	NUM
taxlaw-2823	332	14	,	,	PUNCT
taxlaw-2823	332	15	331	331	NUM
taxlaw-2823	332	16	(	(	PUNCT
taxlaw-2823	332	17	1843	1843	NUM
taxlaw-2823	332	18	)	)	PUNCT
taxlaw-2823	332	19	(	(	PUNCT
taxlaw-2823	332	20	"	"	PUNCT
taxlaw-2823	332	21	it	it	PRON
taxlaw-2823	332	22	is	be	AUX
taxlaw-2823	332	23	said	say	VERB
taxlaw-2823	332	24	that	that	SCONJ
taxlaw-2823	332	25	the	the	DET
taxlaw-2823	332	26	court	court	NOUN
taxlaw-2823	332	27	will	will	AUX
taxlaw-2823	332	28	not	not	PART
taxlaw-2823	332	29	notice	notice	VERB
taxlaw-2823	332	30	the	the	DET
taxlaw-2823	332	31	penal	penal	ADJ
taxlaw-2823	332	32	laws	law	NOUN
taxlaw-2823	332	33	,	,	PUNCT
taxlaw-2823	332	34	or	or	CCONJ
taxlaw-2823	332	35	the	the	DET
taxlaw-2823	332	36	revenue	revenue	NOUN
taxlaw-2823	332	37	laws	law	NOUN
taxlaw-2823	332	38	,	,	PUNCT
taxlaw-2823	332	39	of	of	ADP
taxlaw-2823	332	40	another	another	DET
taxlaw-2823	332	41	state	state	NOUN
taxlaw-2823	332	42	.	.	PUNCT
taxlaw-2823	332	43	"	"	PUNCT
taxlaw-2823	332	44	)	)	PUNCT
taxlaw-2823	332	45	;	;	PUNCT
taxlaw-2823	332	46	state	state	NOUN
taxlaw-2823	332	47	of	of	ADP
taxlaw-2823	332	48	colorado	colorado	PROPN
taxlaw-2823	332	49	v.	v.	ADP
taxlaw-2823	332	50	harbeck	harbeck	PROPN
taxlaw-2823	332	51	,	,	PUNCT
taxlaw-2823	332	52	133	133	NUM
taxlaw-2823	332	53	n.e	n.e	PROPN
taxlaw-2823	332	54	.	.	PROPN
taxlaw-2823	332	55	357	357	NUM
taxlaw-2823	332	56	,	,	PUNCT
taxlaw-2823	332	57	359	359	NUM
taxlaw-2823	332	58	(	(	PUNCT
taxlaw-2823	332	59	1921	1921	NUM
taxlaw-2823	332	60	)	)	PUNCT
taxlaw-2823	332	61	(	(	PUNCT
taxlaw-2823	332	62	"	"	PUNCT
taxlaw-2823	332	63	under	under	ADP
taxlaw-2823	332	64	the	the	DET
taxlaw-2823	332	65	due	due	ADJ
taxlaw-2823	332	66	process	process	NOUN
taxlaw-2823	332	67	clause	clause	NOUN
taxlaw-2823	332	68	of	of	ADP
taxlaw-2823	332	69	the	the	DET
taxlaw-2823	332	70	united	united	PROPN
taxlaw-2823	332	71	states	states	PROPN
taxlaw-2823	332	72	constitution	constitution	PROPN
taxlaw-2823	332	73	,	,	PUNCT
taxlaw-2823	332	74	where	where	SCONJ
taxlaw-2823	332	75	the	the	DET
taxlaw-2823	332	76	delinquents	delinquent	NOUN
taxlaw-2823	332	77	are	be	AUX
taxlaw-2823	332	78	nonresidents	nonresident	NOUN
taxlaw-2823	332	79	of	of	ADP
taxlaw-2823	332	80	the	the	DET
taxlaw-2823	332	81	taxing	tax	VERB
taxlaw-2823	332	82	state	state	NOUN
taxlaw-2823	332	83	and	and	CCONJ
taxlaw-2823	332	84	outside	outside	ADP
taxlaw-2823	332	85	its	its	PRON
taxlaw-2823	332	86	jurisdiction	jurisdiction	NOUN
taxlaw-2823	332	87	,	,	PUNCT
taxlaw-2823	332	88	so	so	SCONJ
taxlaw-2823	332	89	that	that	SCONJ
taxlaw-2823	332	90	no	no	DET
taxlaw-2823	332	91	personal	personal	ADJ
taxlaw-2823	332	92	liability	liability	NOUN
taxlaw-2823	332	93	or	or	CCONJ
taxlaw-2823	332	94	enforceable	enforceable	ADJ
taxlaw-2823	332	95	duty	duty	NOUN
taxlaw-2823	332	96	may	may	AUX
taxlaw-2823	332	97	be	be	AUX
taxlaw-2823	332	98	established	establish	VERB
taxlaw-2823	332	99	as	as	ADP
taxlaw-2823	332	100	against	against	ADP
taxlaw-2823	332	101	them	they	PRON
taxlaw-2823	332	102	,	,	PUNCT
taxlaw-2823	332	103	and	and	CCONJ
taxlaw-2823	332	104	where	where	SCONJ
taxlaw-2823	332	105	the	the	DET
taxlaw-2823	332	106	property	property	NOUN
taxlaw-2823	332	107	involved	involve	VERB
taxlaw-2823	332	108	is	be	AUX
taxlaw-2823	332	109	without	without	ADP
taxlaw-2823	332	110	the	the	DET
taxlaw-2823	332	111	taxing	tax	VERB
taxlaw-2823	332	112	state	state	NOUN
taxlaw-2823	332	113	,	,	PUNCT
taxlaw-2823	332	114	so	so	SCONJ
taxlaw-2823	332	115	that	that	SCONJ
taxlaw-2823	332	116	no	no	DET
taxlaw-2823	332	117	res	res	NOUN
taxlaw-2823	332	118	exists	exist	VERB
taxlaw-2823	332	119	upon	upon	SCONJ
taxlaw-2823	332	120	which	which	PRON
taxlaw-2823	332	121	the	the	DET
taxlaw-2823	332	122	taxing	tax	VERB
taxlaw-2823	332	123	state	state	NOUN
taxlaw-2823	332	124	may	may	AUX
taxlaw-2823	332	125	impose	impose	VERB
taxlaw-2823	332	126	a	a	DET
taxlaw-2823	332	127	lien	lien	NOUN
taxlaw-2823	332	128	,	,	PUNCT
taxlaw-2823	332	129	the	the	DET
taxlaw-2823	332	130	state	state	NOUN
taxlaw-2823	332	131	is	be	AUX
taxlaw-2823	332	132	powerless	powerless	ADJ
taxlaw-2823	332	133	to	to	PART
taxlaw-2823	332	134	collect	collect	VERB
taxlaw-2823	332	135	the	the	DET
taxlaw-2823	332	136	tax	tax	NOUN
taxlaw-2823	332	137	in	in	ADP
taxlaw-2823	332	138	its	its	PRON
taxlaw-2823	332	139	own	own	ADJ
taxlaw-2823	332	140	courts	court	NOUN
taxlaw-2823	332	141	,	,	PUNCT
taxlaw-2823	332	142	and	and	CCONJ
taxlaw-2823	332	143	powerless	powerless	ADJ
taxlaw-2823	332	144	to	to	PART
taxlaw-2823	332	145	invoke	invoke	VERB
taxlaw-2823	332	146	the	the	DET
taxlaw-2823	332	147	aid	aid	NOUN
taxlaw-2823	332	148	of	of	ADP
taxlaw-2823	332	149	a	a	DET
taxlaw-2823	332	150	sister	sister	NOUN
taxlaw-2823	332	151	state	state	NOUN
taxlaw-2823	332	152	to	to	PART
taxlaw-2823	332	153	collect	collect	VERB
taxlaw-2823	332	154	its	its	PRON
taxlaw-2823	332	155	revenue	revenue	NOUN
taxlaw-2823	332	156	.	.	PUNCT
taxlaw-2823	333	1	"	"	PUNCT
taxlaw-2823	333	2	)	)	PUNCT
taxlaw-2823	333	3	.	.	PUNCT
taxlaw-2823	334	1	2014	2014	NUM
taxlaw-2823	334	2	]	]	PUNCT
taxlaw-2823	335	1	the	the	DET
taxlaw-2823	335	2	u.s	u.s	PROPN
taxlaw-2823	335	3	.	.	PROPN
taxlaw-2823	335	4	as	as	ADP
taxlaw-2823	335	5	tax	tax	NOUN
taxlaw-2823	335	6	haven	haven	NOUN
taxlaw-2823	335	7	?	?	PUNCT
taxlaw-2823	336	1	183	183	NUM
taxlaw-2823	336	2	based	base	VERB
taxlaw-2823	336	3	on	on	ADP
taxlaw-2823	336	4	the	the	DET
taxlaw-2823	336	5	full	full	ADJ
taxlaw-2823	336	6	faith	faith	NOUN
taxlaw-2823	336	7	and	and	CCONJ
taxlaw-2823	336	8	credit	credit	NOUN
taxlaw-2823	336	9	clause	clause	NOUN
taxlaw-2823	336	10	of	of	ADP
taxlaw-2823	336	11	the	the	DET
taxlaw-2823	336	12	constitution	constitution	NOUN
taxlaw-2823	336	13	,	,	PUNCT
taxlaw-2823	336	14	the	the	DET
taxlaw-2823	336	15	u.s	u.s	PROPN
taxlaw-2823	336	16	.	.	PROPN
taxlaw-2823	336	17	supreme	supreme	PROPN
taxlaw-2823	336	18	court	court	PROPN
taxlaw-2823	336	19	eliminated	eliminate	VERB
taxlaw-2823	336	20	the	the	DET
taxlaw-2823	336	21	revenue	revenue	NOUN
taxlaw-2823	336	22	rule	rule	NOUN
taxlaw-2823	336	23	’s	’s	PART
taxlaw-2823	336	24	prohibition	prohibition	NOUN
taxlaw-2823	336	25	on	on	ADP
taxlaw-2823	336	26	enforcing	enforce	VERB
taxlaw-2823	336	27	tax	tax	NOUN
taxlaw-2823	336	28	judgments	judgment	NOUN
taxlaw-2823	336	29	as	as	ADP
taxlaw-2823	336	30	between	between	ADP
taxlaw-2823	336	31	states.113	states.113	NOUN
taxlaw-2823	336	32	in	in	ADP
taxlaw-2823	336	33	1979	1979	NUM
taxlaw-2823	336	34	,	,	PUNCT
taxlaw-2823	336	35	the	the	DET
taxlaw-2823	336	36	ninth	ninth	ADJ
taxlaw-2823	336	37	circuit	circuit	NOUN
taxlaw-2823	336	38	addressed	address	VERB
taxlaw-2823	336	39	whether	whether	SCONJ
taxlaw-2823	336	40	the	the	DET
taxlaw-2823	336	41	supreme	supreme	PROPN
taxlaw-2823	336	42	court	court	PROPN
taxlaw-2823	336	43	’s	’s	PART
taxlaw-2823	336	44	decision	decision	NOUN
taxlaw-2823	336	45	in	in	ADP
taxlaw-2823	336	46	milwaukee	milwaukee	PROPN
taxlaw-2823	336	47	also	also	ADV
taxlaw-2823	336	48	eliminated	eliminate	VERB
taxlaw-2823	336	49	the	the	DET
taxlaw-2823	336	50	revenue	revenue	NOUN
taxlaw-2823	336	51	rule	rule	NOUN
taxlaw-2823	336	52	with	with	ADP
taxlaw-2823	336	53	respect	respect	NOUN
taxlaw-2823	336	54	to	to	ADP
taxlaw-2823	336	55	foreign	foreign	ADJ
taxlaw-2823	336	56	governments	government	NOUN
taxlaw-2823	336	57	.	.	PUNCT
taxlaw-2823	337	1	her	her	PRON
taxlaw-2823	337	2	majesty	majesty	NOUN
taxlaw-2823	337	3	the	the	DET
taxlaw-2823	337	4	queen	queen	NOUN
taxlaw-2823	337	5	ex	ex	PROPN
taxlaw-2823	337	6	rel	rel	PROPN
taxlaw-2823	337	7	.	.	PUNCT
taxlaw-2823	338	1	british	british	PROPN
taxlaw-2823	338	2	columbia	columbia	PROPN
taxlaw-2823	338	3	v.	v.	PROPN
taxlaw-2823	338	4	gilbertson	gilbertson	PROPN
taxlaw-2823	338	5	concerned	concern	VERB
taxlaw-2823	338	6	several	several	ADJ
taxlaw-2823	338	7	u.s	u.s	PROPN
taxlaw-2823	338	8	.	.	PROPN
taxlaw-2823	338	9	citizens	citizen	NOUN
taxlaw-2823	338	10	who	who	PRON
taxlaw-2823	338	11	engaged	engage	VERB
taxlaw-2823	338	12	in	in	ADP
taxlaw-2823	338	13	logging	log	VERB
taxlaw-2823	338	14	in	in	ADP
taxlaw-2823	338	15	british	british	ADJ
taxlaw-2823	338	16	columbia.114	columbia.114	NOUN
taxlaw-2823	338	17	the	the	DET
taxlaw-2823	338	18	government	government	NOUN
taxlaw-2823	338	19	of	of	ADP
taxlaw-2823	338	20	british	british	PROPN
taxlaw-2823	338	21	columbia	columbia	PROPN
taxlaw-2823	338	22	assessed	assess	VERB
taxlaw-2823	338	23	tax	tax	NOUN
taxlaw-2823	338	24	on	on	ADP
taxlaw-2823	338	25	their	their	PRON
taxlaw-2823	338	26	logging	log	VERB
taxlaw-2823	338	27	income	income	NOUN
taxlaw-2823	338	28	,	,	PUNCT
taxlaw-2823	338	29	and	and	CCONJ
taxlaw-2823	338	30	filed	file	VERB
taxlaw-2823	338	31	a	a	DET
taxlaw-2823	338	32	certificate	certificate	NOUN
taxlaw-2823	338	33	of	of	ADP
taxlaw-2823	338	34	assessment	assessment	NOUN
taxlaw-2823	338	35	in	in	ADP
taxlaw-2823	338	36	the	the	DET
taxlaw-2823	338	37	supreme	supreme	PROPN
taxlaw-2823	338	38	court	court	PROPN
taxlaw-2823	338	39	of	of	ADP
taxlaw-2823	338	40	british	british	PROPN
taxlaw-2823	338	41	columbia.115	columbia.115	PROPN
taxlaw-2823	338	42	this	this	DET
taxlaw-2823	338	43	certificate	certificate	NOUN
taxlaw-2823	338	44	of	of	ADP
taxlaw-2823	338	45	assessment	assessment	NOUN
taxlaw-2823	338	46	had	have	VERB
taxlaw-2823	338	47	the	the	DET
taxlaw-2823	338	48	same	same	ADJ
taxlaw-2823	338	49	effect	effect	NOUN
taxlaw-2823	338	50	as	as	ADP
taxlaw-2823	338	51	a	a	DET
taxlaw-2823	338	52	final	final	ADJ
taxlaw-2823	338	53	judgment	judgment	NOUN
taxlaw-2823	338	54	under	under	ADP
taxlaw-2823	338	55	british	british	PROPN
taxlaw-2823	338	56	columbia	columbia	PROPN
taxlaw-2823	338	57	law.116	law.116	PROPN
taxlaw-2823	338	58	british	british	PROPN
taxlaw-2823	338	59	columbia	columbia	PROPN
taxlaw-2823	338	60	then	then	ADV
taxlaw-2823	338	61	filed	file	VERB
taxlaw-2823	338	62	a	a	DET
taxlaw-2823	338	63	suit	suit	NOUN
taxlaw-2823	338	64	in	in	ADP
taxlaw-2823	338	65	the	the	DET
taxlaw-2823	338	66	united	united	PROPN
taxlaw-2823	338	67	states	states	PROPN
taxlaw-2823	338	68	seeking	seek	VERB
taxlaw-2823	338	69	recognition	recognition	NOUN
taxlaw-2823	338	70	and	and	CCONJ
taxlaw-2823	338	71	enforcement	enforcement	NOUN
taxlaw-2823	338	72	of	of	ADP
taxlaw-2823	338	73	the	the	DET
taxlaw-2823	338	74	tax	tax	NOUN
taxlaw-2823	338	75	judgment.117	judgment.117	PROPN
taxlaw-2823	338	76	british	british	PROPN
taxlaw-2823	338	77	columbia	columbia	PROPN
taxlaw-2823	338	78	argued	argue	VERB
taxlaw-2823	338	79	that	that	SCONJ
taxlaw-2823	338	80	the	the	DET
taxlaw-2823	338	81	same	same	ADJ
taxlaw-2823	338	82	reasoning	reasoning	NOUN
taxlaw-2823	338	83	that	that	PRON
taxlaw-2823	338	84	overturned	overturn	VERB
taxlaw-2823	338	85	the	the	DET
taxlaw-2823	338	86	revenue	revenue	NOUN
taxlaw-2823	338	87	rule	rule	NOUN
taxlaw-2823	338	88	between	between	ADP
taxlaw-2823	338	89	sister	sister	NOUN
taxlaw-2823	338	90	states	state	NOUN
taxlaw-2823	338	91	should	should	AUX
taxlaw-2823	338	92	apply	apply	VERB
taxlaw-2823	338	93	to	to	PART
taxlaw-2823	338	94	eliminate	eliminate	VERB
taxlaw-2823	338	95	the	the	DET
taxlaw-2823	338	96	revenue	revenue	NOUN
taxlaw-2823	338	97	rule	rule	NOUN
taxlaw-2823	338	98	with	with	ADP
taxlaw-2823	338	99	respect	respect	NOUN
taxlaw-2823	338	100	to	to	ADP
taxlaw-2823	338	101	tax	tax	NOUN
taxlaw-2823	338	102	judgments	judgment	NOUN
taxlaw-2823	338	103	of	of	ADP
taxlaw-2823	338	104	foreign	foreign	ADJ
taxlaw-2823	338	105	governments	government	NOUN
taxlaw-2823	338	106	,	,	PUNCT
taxlaw-2823	338	107	too.118	too.118	PRON
taxlaw-2823	338	108	the	the	DET
taxlaw-2823	338	109	court	court	NOUN
taxlaw-2823	338	110	held	hold	VERB
taxlaw-2823	338	111	,	,	PUNCT
taxlaw-2823	338	112	however	however	ADV
taxlaw-2823	338	113	,	,	PUNCT
taxlaw-2823	338	114	that	that	SCONJ
taxlaw-2823	338	115	the	the	DET
taxlaw-2823	338	116	constitution	constitution	NOUN
taxlaw-2823	338	117	contains	contain	VERB
taxlaw-2823	338	118	"	"	PUNCT
taxlaw-2823	338	119	no	no	DET
taxlaw-2823	338	120	provision	provision	NOUN
taxlaw-2823	338	121	similar	similar	ADJ
taxlaw-2823	338	122	to	to	ADP
taxlaw-2823	338	123	the	the	DET
taxlaw-2823	338	124	full	full	ADJ
taxlaw-2823	338	125	faith	faith	NOUN
taxlaw-2823	338	126	and	and	CCONJ
taxlaw-2823	338	127	credit	credit	NOUN
taxlaw-2823	338	128	clause	clause	NOUN
taxlaw-2823	338	129	.	.	PUNCT
taxlaw-2823	338	130	.	.	PUNCT
taxlaw-2823	339	1	.	.	PUNCT
taxlaw-2823	340	1	which	which	PRON
taxlaw-2823	340	2	would	would	AUX
taxlaw-2823	340	3	require	require	VERB
taxlaw-2823	340	4	that	that	SCONJ
taxlaw-2823	340	5	the	the	DET
taxlaw-2823	340	6	courts	court	NOUN
taxlaw-2823	340	7	of	of	ADP
taxlaw-2823	340	8	this	this	DET
taxlaw-2823	340	9	country	country	NOUN
taxlaw-2823	340	10	extend	extend	VERB
taxlaw-2823	340	11	full	full	ADJ
taxlaw-2823	340	12	faith	faith	NOUN
taxlaw-2823	340	13	and	and	CCONJ
taxlaw-2823	340	14	credit	credit	NOUN
taxlaw-2823	340	15	to	to	ADP
taxlaw-2823	340	16	the	the	DET
taxlaw-2823	340	17	judgments	judgment	NOUN
taxlaw-2823	340	18	of	of	ADP
taxlaw-2823	340	19	a	a	DET
taxlaw-2823	340	20	foreign	foreign	ADJ
taxlaw-2823	340	21	country	country	NOUN
taxlaw-2823	340	22	.	.	PUNCT
taxlaw-2823	341	1	"119	"119	PUNCT
taxlaw-2823	342	1	as	as	ADP
taxlaw-2823	342	2	a	a	DET
taxlaw-2823	342	3	result	result	NOUN
taxlaw-2823	342	4	of	of	ADP
taxlaw-2823	342	5	the	the	DET
taxlaw-2823	342	6	revenue	revenue	NOUN
taxlaw-2823	342	7	rule	rule	NOUN
taxlaw-2823	342	8	,	,	PUNCT
taxlaw-2823	342	9	the	the	DET
taxlaw-2823	342	10	court	court	NOUN
taxlaw-2823	342	11	held	hold	VERB
taxlaw-2823	342	12	that	that	SCONJ
taxlaw-2823	342	13	it	it	PRON
taxlaw-2823	342	14	could	could	AUX
taxlaw-2823	342	15	not	not	PART
taxlaw-2823	342	16	enforce	enforce	VERB
taxlaw-2823	342	17	canada	canada	PROPN
taxlaw-2823	342	18	’s	’s	PART
taxlaw-2823	342	19	tax	tax	NOUN
taxlaw-2823	342	20	judgment.120	judgment.120	PROPN
taxlaw-2823	342	21	when	when	SCONJ
taxlaw-2823	342	22	the	the	DET
taxlaw-2823	342	23	ninth	ninth	ADJ
taxlaw-2823	342	24	circuit	circuit	NOUN
taxlaw-2823	342	25	affirmed	affirm	VERB
taxlaw-2823	342	26	the	the	DET
taxlaw-2823	342	27	continuing	continue	VERB
taxlaw-2823	342	28	validity	validity	NOUN
taxlaw-2823	342	29	of	of	ADP
taxlaw-2823	342	30	the	the	DET
taxlaw-2823	342	31	revenue	revenue	NOUN
taxlaw-2823	342	32	rule	rule	NOUN
taxlaw-2823	342	33	,	,	PUNCT
taxlaw-2823	342	34	it	it	PRON
taxlaw-2823	342	35	pointed	point	VERB
taxlaw-2823	342	36	to	to	ADP
taxlaw-2823	342	37	both	both	CCONJ
taxlaw-2823	342	38	its	its	PRON
taxlaw-2823	342	39	long	long	ADJ
taxlaw-2823	342	40	history	history	NOUN
taxlaw-2823	342	41	as	as	ADP
taxlaw-2823	342	42	a	a	DET
taxlaw-2823	342	43	part	part	NOUN
taxlaw-2823	342	44	of	of	ADP
taxlaw-2823	342	45	the	the	DET
taxlaw-2823	342	46	law	law	NOUN
taxlaw-2823	342	47	and	and	CCONJ
taxlaw-2823	342	48	the	the	DET
taxlaw-2823	342	49	valid	valid	ADJ
taxlaw-2823	342	50	reasons	reason	NOUN
taxlaw-2823	342	51	that	that	PRON
taxlaw-2823	342	52	originally	originally	ADV
taxlaw-2823	342	53	underlay	underlay	VERB
taxlaw-2823	342	54	(	(	PUNCT
taxlaw-2823	342	55	and	and	CCONJ
taxlaw-2823	342	56	continue	continue	VERB
taxlaw-2823	342	57	to	to	PART
taxlaw-2823	342	58	underlie	underlie	VERB
taxlaw-2823	342	59	)	)	PUNCT
taxlaw-2823	342	60	its	its	PRON
taxlaw-2823	342	61	existence.121	existence.121	NOUN
taxlaw-2823	342	62	at	at	ADP
taxlaw-2823	342	63	the	the	DET
taxlaw-2823	342	64	same	same	ADJ
taxlaw-2823	342	65	time	time	NOUN
taxlaw-2823	342	66	,	,	PUNCT
taxlaw-2823	342	67	it	it	PRON
taxlaw-2823	342	68	said	say	VERB
taxlaw-2823	342	69	that	that	SCONJ
taxlaw-2823	342	70	if	if	SCONJ
taxlaw-2823	342	71	the	the	DET
taxlaw-2823	342	72	rule	rule	NOUN
taxlaw-2823	342	73	were	be	AUX
taxlaw-2823	342	74	to	to	PART
taxlaw-2823	342	75	be	be	AUX
taxlaw-2823	342	76	changed	change	VERB
taxlaw-2823	342	77	,	,	PUNCT
taxlaw-2823	342	78	that	that	PRON
taxlaw-2823	342	79	would	would	AUX
taxlaw-2823	342	80	be	be	AUX
taxlaw-2823	342	81	the	the	DET
taxlaw-2823	342	82	role	role	NOUN
taxlaw-2823	342	83	of	of	ADP
taxlaw-2823	342	84	the	the	DET
taxlaw-2823	342	85	"	"	PUNCT
taxlaw-2823	342	86	policy	policy	NOUN
taxlaw-2823	342	87	-	-	PUNCT
taxlaw-2823	342	88	making	make	VERB
taxlaw-2823	342	89	branches	branch	NOUN
taxlaw-2823	342	90	of	of	ADP
taxlaw-2823	342	91	our	our	PRON
taxlaw-2823	342	92	government	government	NOUN
taxlaw-2823	342	93	.	.	PUNCT
taxlaw-2823	343	1	"122	"122	PROPN
taxlaw-2823	344	1	in	in	ADP
taxlaw-2823	344	2	general	general	ADJ
taxlaw-2823	344	3	,	,	PUNCT
taxlaw-2823	344	4	however	however	ADV
taxlaw-2823	344	5	,	,	PUNCT
taxlaw-2823	344	6	the	the	DET
taxlaw-2823	344	7	policy	policy	NOUN
taxlaw-2823	344	8	-	-	PUNCT
taxlaw-2823	344	9	making	make	VERB
taxlaw-2823	344	10	branches	branch	NOUN
taxlaw-2823	344	11	of	of	ADP
taxlaw-2823	344	12	government	government	NOUN
taxlaw-2823	344	13	have	have	AUX
taxlaw-2823	344	14	made	make	VERB
taxlaw-2823	344	15	no	no	DET
taxlaw-2823	344	16	move	move	NOUN
taxlaw-2823	344	17	toward	toward	ADP
taxlaw-2823	344	18	changing	change	VERB
taxlaw-2823	344	19	the	the	DET
taxlaw-2823	344	20	revenue	revenue	NOUN
taxlaw-2823	344	21	rule	rule	NOUN
taxlaw-2823	344	22	.	.	PUNCT
taxlaw-2823	345	1	123	123	NUM
taxlaw-2823	345	2	congress	congress	PROPN
taxlaw-2823	345	3	has	have	AUX
taxlaw-2823	345	4	not	not	PART
taxlaw-2823	345	5	passed	pass	VERB
taxlaw-2823	345	6	any	any	DET
taxlaw-2823	345	7	legislation	legislation	NOUN
taxlaw-2823	345	8	that	that	PRON
taxlaw-2823	345	9	would	would	AUX
taxlaw-2823	345	10	permit	permit	VERB
taxlaw-2823	345	11	courts	court	NOUN
taxlaw-2823	345	12	to	to	PART
taxlaw-2823	345	13	enforce	enforce	VERB
taxlaw-2823	345	14	foreign	foreign	ADJ
taxlaw-2823	345	15	tax	tax	NOUN
taxlaw-2823	345	16	judgments.124	judgments.124	PROPN
taxlaw-2823	345	17	b.	b.	PROPN
taxlaw-2823	346	1	the	the	DET
taxlaw-2823	346	2	revenue	revenue	NOUN
taxlaw-2823	346	3	rule	rule	NOUN
taxlaw-2823	346	4	today	today	NOUN
taxlaw-2823	346	5	not	not	PART
taxlaw-2823	346	6	content	content	VERB
taxlaw-2823	346	7	with	with	ADP
taxlaw-2823	346	8	merely	merely	ADV
taxlaw-2823	346	9	passively	passively	ADV
taxlaw-2823	346	10	permitting	permit	VERB
taxlaw-2823	346	11	the	the	DET
taxlaw-2823	346	12	revenue	revenue	NOUN
taxlaw-2823	346	13	rule	rule	NOUN
taxlaw-2823	346	14	to	to	PART
taxlaw-2823	346	15	continue	continue	VERB
taxlaw-2823	346	16	,	,	PUNCT
taxlaw-2823	346	17	in	in	ADP
taxlaw-2823	346	18	several	several	ADJ
taxlaw-2823	346	19	instances	instance	NOUN
taxlaw-2823	346	20	,	,	PUNCT
taxlaw-2823	346	21	the	the	DET
taxlaw-2823	346	22	government	government	NOUN
taxlaw-2823	346	23	has	have	AUX
taxlaw-2823	346	24	expressly	expressly	ADV
taxlaw-2823	346	25	acted	act	VERB
taxlaw-2823	346	26	to	to	PART
taxlaw-2823	346	27	perpetuate	perpetuate	VERB
taxlaw-2823	346	28	it	it	PRON
taxlaw-2823	346	29	.	.	PUNCT
taxlaw-2823	347	1	the	the	DET
taxlaw-2823	347	2	2006	2006	NUM
taxlaw-2823	347	3	model	model	NOUN
taxlaw-2823	347	4	income	income	NOUN
taxlaw-2823	347	5	tax	tax	NOUN
taxlaw-2823	347	6	convention	convention	PROPN
taxlaw-2823	347	7	,	,	PUNCT
taxlaw-2823	347	8	for	for	ADP
taxlaw-2823	347	9	example	example	NOUN
taxlaw-2823	347	10	,	,	PUNCT
taxlaw-2823	347	11	does	do	AUX
taxlaw-2823	347	12	not	not	PART
taxlaw-2823	347	13	include	include	VERB
taxlaw-2823	347	14	any	any	DET
taxlaw-2823	347	15	provisions	provision	NOUN
taxlaw-2823	347	16	permitting	permit	VERB
taxlaw-2823	347	17	the	the	DET
taxlaw-2823	347	18	enforcement	enforcement	NOUN
taxlaw-2823	347	19	of	of	ADP
taxlaw-2823	347	20	tax	tax	NOUN
taxlaw-2823	347	21	judgments.125	judgments.125	X
taxlaw-2823	347	22	likewise	likewise	ADV
taxlaw-2823	347	23	,	,	PUNCT
taxlaw-2823	347	24	of	of	ADP
taxlaw-2823	347	25	the	the	DET
taxlaw-2823	347	26	united	united	PROPN
taxlaw-2823	347	27	states	states	PROPN
taxlaw-2823	347	28	’	'	PUNCT
taxlaw-2823	347	29	sixty	sixty	NUM
taxlaw-2823	347	30	-	-	PUNCT
taxlaw-2823	347	31	eight	eight	NUM
taxlaw-2823	347	32	income	income	NOUN
taxlaw-2823	347	33	tax	tax	NOUN
taxlaw-2823	347	34	113	113	NUM
taxlaw-2823	347	35	milwaukee	milwaukee	PROPN
taxlaw-2823	347	36	cnty	cnty	PROPN
taxlaw-2823	347	37	.	.	PUNCT
taxlaw-2823	348	1	v.	v.	PROPN
taxlaw-2823	348	2	m.e	m.e	PROPN
taxlaw-2823	348	3	.	.	PROPN
taxlaw-2823	348	4	white	white	PROPN
taxlaw-2823	348	5	co.	co.	PROPN
taxlaw-2823	348	6	,	,	PUNCT
taxlaw-2823	348	7	296	296	NUM
taxlaw-2823	348	8	u.s	u.s	PROPN
taxlaw-2823	348	9	.	.	PROPN
taxlaw-2823	348	10	268	268	NUM
taxlaw-2823	348	11	,	,	PUNCT
taxlaw-2823	348	12	279	279	NUM
taxlaw-2823	348	13	(	(	PUNCT
taxlaw-2823	348	14	1935	1935	NUM
taxlaw-2823	348	15	)	)	PUNCT
taxlaw-2823	348	16	(	(	PUNCT
taxlaw-2823	348	17	"	"	PUNCT
taxlaw-2823	348	18	we	we	PRON
taxlaw-2823	348	19	conclude	conclude	VERB
taxlaw-2823	348	20	that	that	SCONJ
taxlaw-2823	348	21	a	a	DET
taxlaw-2823	348	22	judgment	judgment	NOUN
taxlaw-2823	348	23	is	be	AUX
taxlaw-2823	348	24	not	not	PART
taxlaw-2823	348	25	to	to	PART
taxlaw-2823	348	26	be	be	AUX
taxlaw-2823	348	27	denied	deny	VERB
taxlaw-2823	348	28	full	full	ADJ
taxlaw-2823	348	29	faith	faith	NOUN
taxlaw-2823	348	30	and	and	CCONJ
taxlaw-2823	348	31	credit	credit	NOUN
taxlaw-2823	348	32	in	in	ADP
taxlaw-2823	348	33	state	state	NOUN
taxlaw-2823	348	34	and	and	CCONJ
taxlaw-2823	348	35	federal	federal	ADJ
taxlaw-2823	348	36	courts	court	NOUN
taxlaw-2823	348	37	merely	merely	ADV
taxlaw-2823	348	38	because	because	SCONJ
taxlaw-2823	348	39	it	it	PRON
taxlaw-2823	348	40	is	be	AUX
taxlaw-2823	348	41	for	for	ADP
taxlaw-2823	348	42	taxes	taxis	NOUN
taxlaw-2823	348	43	.	.	PUNCT
taxlaw-2823	348	44	"	"	PUNCT
taxlaw-2823	348	45	)	)	PUNCT
taxlaw-2823	348	46	.	.	PUNCT
taxlaw-2823	349	1	114	114	NUM
taxlaw-2823	349	2	597	597	NUM
taxlaw-2823	349	3	f.2d	f.2d	NOUN
taxlaw-2823	349	4	1161	1161	NUM
taxlaw-2823	349	5	,	,	PUNCT
taxlaw-2823	349	6	1162	1162	NUM
taxlaw-2823	349	7	(	(	PUNCT
taxlaw-2823	349	8	9th	9th	ADJ
taxlaw-2823	349	9	cir	cir	NOUN
taxlaw-2823	349	10	.	.	PUNCT
taxlaw-2823	349	11	1979	1979	NUM
taxlaw-2823	349	12	)	)	PUNCT
taxlaw-2823	349	13	.	.	PUNCT
taxlaw-2823	349	14	115	115	NUM
taxlaw-2823	350	1	i	i	PRON
taxlaw-2823	350	2	d.	d.	PROPN
taxlaw-2823	350	3	116	116	NUM
taxlaw-2823	351	1	i	i	PRON
taxlaw-2823	351	2	d.	d.	PROPN
taxlaw-2823	351	3	117	117	NUM
taxlaw-2823	352	1	i	i	PROPN
taxlaw-2823	352	2	d.	d.	PROPN
taxlaw-2823	352	3	at	at	ADP
taxlaw-2823	352	4	1163	1163	NUM
taxlaw-2823	352	5	.	.	PUNCT
taxlaw-2823	353	1	118	118	NUM
taxlaw-2823	353	2	id.at	id.at	ADJ
taxlaw-2823	353	3	1164	1164	NUM
taxlaw-2823	353	4	n.8	n.8	NOUN
taxlaw-2823	353	5	.	.	PUNCT
taxlaw-2823	354	1	119	119	NUM
taxlaw-2823	355	1	i	i	PRON
taxlaw-2823	355	2	d.	d.	NOUN
taxlaw-2823	355	3	120	120	NUM
taxlaw-2823	356	1	i	i	PRON
taxlaw-2823	356	2	d.	d.	PROPN
taxlaw-2823	356	3	at	at	ADP
taxlaw-2823	356	4	1166	1166	NUM
taxlaw-2823	356	5	.	.	PUNCT
taxlaw-2823	357	1	interestingly	interestingly	ADV
taxlaw-2823	357	2	,	,	PUNCT
taxlaw-2823	357	3	though	though	SCONJ
taxlaw-2823	357	4	the	the	DET
taxlaw-2823	357	5	court	court	NOUN
taxlaw-2823	357	6	did	do	AUX
taxlaw-2823	357	7	not	not	PART
taxlaw-2823	357	8	rely	rely	VERB
taxlaw-2823	357	9	on	on	ADP
taxlaw-2823	357	10	reciprocity	reciprocity	NOUN
taxlaw-2823	357	11	,	,	PUNCT
taxlaw-2823	357	12	it	it	PRON
taxlaw-2823	357	13	pointed	point	VERB
taxlaw-2823	357	14	out	out	ADP
taxlaw-2823	357	15	that	that	SCONJ
taxlaw-2823	357	16	canadian	canadian	ADJ
taxlaw-2823	357	17	law	law	NOUN
taxlaw-2823	357	18	also	also	ADV
taxlaw-2823	357	19	includes	include	VERB
taxlaw-2823	357	20	the	the	DET
taxlaw-2823	357	21	revenue	revenue	NOUN
taxlaw-2823	357	22	rule	rule	NOUN
taxlaw-2823	357	23	,	,	PUNCT
taxlaw-2823	357	24	and	and	CCONJ
taxlaw-2823	357	25	canadian	canadian	ADJ
taxlaw-2823	357	26	courts	court	NOUN
taxlaw-2823	357	27	have	have	AUX
taxlaw-2823	357	28	refused	refuse	VERB
taxlaw-2823	357	29	to	to	PART
taxlaw-2823	357	30	enforce	enforce	VERB
taxlaw-2823	357	31	u.s	u.s	PROPN
taxlaw-2823	357	32	.	.	PROPN
taxlaw-2823	357	33	tax	tax	NOUN
taxlaw-2823	357	34	judgments	judgment	NOUN
taxlaw-2823	357	35	.	.	PUNCT
taxlaw-2823	358	1	i	i	PRON
taxlaw-2823	358	2	d.	d.	PROPN
taxlaw-2823	358	3	121	121	NUM
taxlaw-2823	358	4	her	her	PRON
taxlaw-2823	358	5	majesty	majesty	NOUN
taxlaw-2823	358	6	the	the	DET
taxlaw-2823	358	7	queen	queen	NOUN
taxlaw-2823	358	8	ex	ex	PROPN
taxlaw-2823	358	9	rel	rel	PROPN
taxlaw-2823	358	10	.	.	PUNCT
taxlaw-2823	359	1	british	british	PROPN
taxlaw-2823	359	2	columbia	columbia	PROPN
taxlaw-2823	359	3	,	,	PUNCT
taxlaw-2823	359	4	597	597	NUM
taxlaw-2823	359	5	f.2d	f.2d	NOUN
taxlaw-2823	359	6	at	at	ADP
taxlaw-2823	359	7	1166	1166	NUM
taxlaw-2823	359	8	.	.	PUNCT
taxlaw-2823	360	1	122	122	NUM
taxlaw-2823	361	1	i	i	PRON
taxlaw-2823	361	2	d.	d.	PROPN
taxlaw-2823	361	3	123	123	NUM
taxlaw-2823	361	4	the	the	DET
taxlaw-2823	361	5	united	united	PROPN
taxlaw-2823	361	6	states	states	PROPN
taxlaw-2823	361	7	has	have	AUX
taxlaw-2823	361	8	embraced	embrace	VERB
taxlaw-2823	361	9	five	five	NUM
taxlaw-2823	361	10	exceptions	exception	NOUN
taxlaw-2823	361	11	by	by	ADP
taxlaw-2823	361	12	treaty	treaty	NOUN
taxlaw-2823	361	13	.	.	PUNCT
taxlaw-2823	362	1	see	see	VERB
taxlaw-2823	362	2	infra	infra	NOUN
taxlaw-2823	362	3	note	note	VERB
taxlaw-2823	362	4	249	249	NUM
taxlaw-2823	362	5	and	and	CCONJ
taxlaw-2823	362	6	accompanying	accompany	VERB
taxlaw-2823	362	7	text	text	NOUN
taxlaw-2823	362	8	.	.	PUNCT
taxlaw-2823	363	1	124	124	NUM
taxlaw-2823	363	2	see	see	NOUN
taxlaw-2823	363	3	,	,	PUNCT
taxlaw-2823	363	4	e.g.	e.g.	ADV
taxlaw-2823	363	5	,	,	PUNCT
taxlaw-2823	363	6	joint	joint	ADJ
taxlaw-2823	363	7	committee	committee	NOUN
taxlaw-2823	363	8	on	on	ADP
taxlaw-2823	363	9	tax’n	tax’n	NUM
taxlaw-2823	363	10	,	,	PUNCT
taxlaw-2823	363	11	tax	tax	NOUN
taxlaw-2823	363	12	compliance	compliance	NOUN
taxlaw-2823	363	13	and	and	CCONJ
taxlaw-2823	363	14	enforcement	enforcement	NOUN
taxlaw-2823	363	15	issues	issue	NOUN
taxlaw-2823	363	16	with	with	ADP
taxlaw-2823	363	17	respect	respect	NOUN
taxlaw-2823	363	18	to	to	ADP
taxlaw-2823	363	19	offshore	offshore	ADJ
taxlaw-2823	363	20	accounts	account	NOUN
taxlaw-2823	363	21	and	and	CCONJ
taxlaw-2823	363	22	entities	entity	NOUN
taxlaw-2823	363	23	43	43	NUM
taxlaw-2823	363	24	(	(	PUNCT
taxlaw-2823	363	25	2009	2009	NUM
taxlaw-2823	363	26	)	)	PUNCT
taxlaw-2823	363	27	(	(	PUNCT
taxlaw-2823	363	28	"	"	PUNCT
taxlaw-2823	363	29	although	although	SCONJ
taxlaw-2823	363	30	its	its	PRON
taxlaw-2823	363	31	vitality	vitality	NOUN
taxlaw-2823	363	32	and	and	CCONJ
taxlaw-2823	363	33	scope	scope	NOUN
taxlaw-2823	363	34	have	have	AUX
taxlaw-2823	363	35	been	be	AUX
taxlaw-2823	363	36	questioned	question	VERB
taxlaw-2823	363	37	,	,	PUNCT
taxlaw-2823	363	38	.	.	PUNCT
taxlaw-2823	363	39	.	.	PUNCT
taxlaw-2823	363	40	.	.	PUNCT
taxlaw-2823	364	1	the	the	DET
taxlaw-2823	364	2	[	[	X
taxlaw-2823	364	3	revenue	revenue	NOUN
taxlaw-2823	364	4	rule	rule	NOUN
taxlaw-2823	364	5	]	]	PUNCT
taxlaw-2823	364	6	doctrine	doctrine	NOUN
taxlaw-2823	364	7	remains	remain	VERB
taxlaw-2823	364	8	a	a	DET
taxlaw-2823	364	9	cornerstone	cornerstone	NOUN
taxlaw-2823	364	10	of	of	ADP
taxlaw-2823	364	11	all	all	DET
taxlaw-2823	364	12	common	common	ADJ
taxlaw-2823	364	13	law	law	NOUN
taxlaw-2823	364	14	jurisdictions	jurisdiction	NOUN
taxlaw-2823	364	15	.	.	PUNCT
taxlaw-2823	364	16	.	.	PUNCT
taxlaw-2823	364	17	.	.	PUNCT
taxlaw-2823	364	18	.	.	PUNCT
taxlaw-2823	365	1	"	"	PUNCT
taxlaw-2823	365	2	)	)	PUNCT
taxlaw-2823	365	3	.	.	PUNCT
taxlaw-2823	366	1	125	125	NUM
taxlaw-2823	366	2	lee	lee	PROPN
taxlaw-2823	366	3	a.	a.	PROPN
taxlaw-2823	366	4	sheppard	sheppard	PROPN
taxlaw-2823	366	5	,	,	PUNCT
taxlaw-2823	366	6	will	will	AUX
taxlaw-2823	366	7	u.s	u.s	PROPN
taxlaw-2823	366	8	.	.	PROPN
taxlaw-2823	366	9	hypocrisy	hypocrisy	NOUN
taxlaw-2823	366	10	on	on	ADP
taxlaw-2823	366	11	information	information	NOUN
taxlaw-2823	366	12	sharing	sharing	NOUN
taxlaw-2823	366	13	continue	continue	VERB
taxlaw-2823	366	14	?	?	PUNCT
taxlaw-2823	366	15	,	,	PUNCT
taxlaw-2823	366	16	138	138	NUM
taxlaw-2823	366	17	tax	tax	NOUN
taxlaw-2823	366	18	notes	note	NOUN
taxlaw-2823	366	19	253	253	NUM
taxlaw-2823	366	20	,	,	PUNCT
taxlaw-2823	366	21	254	254	NUM
taxlaw-2823	366	22	(	(	PUNCT
taxlaw-2823	366	23	2013	2013	NUM
taxlaw-2823	366	24	)	)	PUNCT
taxlaw-2823	366	25	(	(	PUNCT
taxlaw-2823	366	26	"	"	PUNCT
taxlaw-2823	366	27	the	the	DET
taxlaw-2823	366	28	u.s	u.s	PROPN
taxlaw-2823	366	29	.	.	PROPN
taxlaw-2823	366	30	treaty	treaty	NOUN
taxlaw-2823	366	31	with	with	ADP
taxlaw-2823	366	32	canada	canada	PROPN
taxlaw-2823	366	33	contains	contain	VERB
taxlaw-2823	366	34	an	an	DET
taxlaw-2823	366	35	'	'	PUNCT
taxlaw-2823	366	36	assistance	assistance	NOUN
taxlaw-2823	366	37	in	in	ADP
taxlaw-2823	366	38	collection	collection	NOUN
taxlaw-2823	366	39	'	'	PUNCT
taxlaw-2823	366	40	article	article	NOUN
taxlaw-2823	366	41	,	,	PUNCT
taxlaw-2823	366	42	which	which	PRON
taxlaw-2823	366	43	does	do	AUX
taxlaw-2823	366	44	not	not	PART
taxlaw-2823	366	45	appear	appear	VERB
taxlaw-2823	366	46	in	in	ADP
taxlaw-2823	366	47	the	the	DET
taxlaw-2823	366	48	u.s	u.s	PROPN
taxlaw-2823	366	49	.	.	PROPN
taxlaw-2823	366	50	model	model	PROPN
taxlaw-2823	366	51	treaty	treaty	PROPN
taxlaw-2823	366	52	,	,	PUNCT
taxlaw-2823	366	53	in	in	ADP
taxlaw-2823	366	54	addition	addition	NOUN
taxlaw-2823	366	55	to	to	ADP
taxlaw-2823	366	56	the	the	DET
taxlaw-2823	366	57	standard	standard	ADJ
taxlaw-2823	366	58	information	information	NOUN
taxlaw-2823	366	59	exchange	exchange	NOUN
taxlaw-2823	366	60	article	article	NOUN
taxlaw-2823	366	61	.	.	PUNCT
taxlaw-2823	366	62	"	"	PUNCT
taxlaw-2823	366	63	)	)	PUNCT
taxlaw-2823	366	64	.	.	PUNCT
taxlaw-2823	367	1	184	184	NUM
taxlaw-2823	367	2	columbia	columbia	PROPN
taxlaw-2823	367	3	journal	journal	PROPN
taxlaw-2823	367	4	of	of	ADP
taxlaw-2823	367	5	tax	tax	NOUN
taxlaw-2823	367	6	law	law	NOUN
taxlaw-2823	367	7	[	[	X
taxlaw-2823	367	8	vol.5:170	vol.5:170	X
taxlaw-2823	367	9	treaties	treaty	NOUN
taxlaw-2823	367	10	currently	currently	ADV
taxlaw-2823	367	11	in	in	ADP
taxlaw-2823	367	12	force,126	force,126	NOUN
taxlaw-2823	367	13	only	only	ADV
taxlaw-2823	367	14	five	five	NUM
taxlaw-2823	367	15	include	include	VERB
taxlaw-2823	367	16	provisions	provision	NOUN
taxlaw-2823	367	17	permitting	permit	VERB
taxlaw-2823	367	18	the	the	DET
taxlaw-2823	367	19	enforcement	enforcement	NOUN
taxlaw-2823	367	20	of	of	ADP
taxlaw-2823	367	21	foreign	foreign	ADJ
taxlaw-2823	367	22	tax	tax	NOUN
taxlaw-2823	367	23	judgments.127	judgments.127	NOUN
taxlaw-2823	367	24	moreover	moreover	ADV
taxlaw-2823	367	25	,	,	PUNCT
taxlaw-2823	367	26	the	the	DET
taxlaw-2823	367	27	u.s	u.s	PROPN
taxlaw-2823	367	28	.	.	PROPN
taxlaw-2823	367	29	originally	originally	ADV
taxlaw-2823	367	30	ratified	ratify	VERB
taxlaw-2823	367	31	treaties	treaty	NOUN
taxlaw-2823	367	32	with	with	ADP
taxlaw-2823	367	33	four	four	NUM
taxlaw-2823	367	34	of	of	ADP
taxlaw-2823	367	35	the	the	DET
taxlaw-2823	367	36	five	five	NUM
taxlaw-2823	367	37	countries	country	NOUN
taxlaw-2823	367	38	in	in	ADP
taxlaw-2823	367	39	the	the	DET
taxlaw-2823	367	40	1930s	1930	NOUN
taxlaw-2823	367	41	and	and	CCONJ
taxlaw-2823	367	42	1940s	1940	NOUN
taxlaw-2823	367	43	.	.	PUNCT
taxlaw-2823	368	1	128	128	NUM
taxlaw-2823	368	2	by	by	ADP
taxlaw-2823	368	3	the	the	DET
taxlaw-2823	368	4	1950s	1950s	NUM
taxlaw-2823	368	5	,	,	PUNCT
taxlaw-2823	368	6	the	the	DET
taxlaw-2823	368	7	senate	senate	PROPN
taxlaw-2823	368	8	had	have	AUX
taxlaw-2823	368	9	become	become	VERB
taxlaw-2823	368	10	disillusioned	disillusioned	ADJ
taxlaw-2823	368	11	with	with	ADP
taxlaw-2823	368	12	the	the	DET
taxlaw-2823	368	13	collection	collection	NOUN
taxlaw-2823	368	14	provisions	provision	NOUN
taxlaw-2823	368	15	,	,	PUNCT
taxlaw-2823	368	16	and	and	CCONJ
taxlaw-2823	368	17	declined	decline	VERB
taxlaw-2823	368	18	to	to	PART
taxlaw-2823	368	19	ratify	ratify	VERB
taxlaw-2823	368	20	new	new	ADJ
taxlaw-2823	368	21	treaties	treaty	NOUN
taxlaw-2823	368	22	with	with	ADP
taxlaw-2823	368	23	collection	collection	NOUN
taxlaw-2823	368	24	provisions.129	provisions.129	PROPN
taxlaw-2823	368	25	and	and	CCONJ
taxlaw-2823	368	26	the	the	DET
taxlaw-2823	368	27	government	government	NOUN
taxlaw-2823	368	28	’s	’s	PART
taxlaw-2823	368	29	perpetuation	perpetuation	NOUN
taxlaw-2823	368	30	of	of	ADP
taxlaw-2823	368	31	the	the	DET
taxlaw-2823	368	32	revenue	revenue	NOUN
taxlaw-2823	368	33	rule	rule	NOUN
taxlaw-2823	368	34	does	do	AUX
taxlaw-2823	368	35	not	not	PART
taxlaw-2823	368	36	limit	limit	VERB
taxlaw-2823	368	37	itself	itself	PRON
taxlaw-2823	368	38	to	to	PART
taxlaw-2823	368	39	passively	passively	ADV
taxlaw-2823	368	40	perpetuating	perpetuate	VERB
taxlaw-2823	368	41	a	a	DET
taxlaw-2823	368	42	model	model	NOUN
taxlaw-2823	368	43	treaty	treaty	NOUN
taxlaw-2823	368	44	that	that	PRON
taxlaw-2823	368	45	does	do	AUX
taxlaw-2823	368	46	not	not	PART
taxlaw-2823	368	47	include	include	VERB
taxlaw-2823	368	48	a	a	DET
taxlaw-2823	368	49	collection	collection	NOUN
taxlaw-2823	368	50	provision	provision	NOUN
taxlaw-2823	368	51	.	.	PUNCT
taxlaw-2823	369	1	in	in	ADP
taxlaw-2823	369	2	1989	1989	NUM
taxlaw-2823	369	3	,	,	PUNCT
taxlaw-2823	369	4	the	the	DET
taxlaw-2823	369	5	u.s	u.s	PROPN
taxlaw-2823	369	6	.	.	PROPN
taxlaw-2823	369	7	signed	sign	VERB
taxlaw-2823	369	8	the	the	DET
taxlaw-2823	369	9	oecd	oecd	PROPN
taxlaw-2823	369	10	convention	convention	PROPN
taxlaw-2823	369	11	on	on	ADP
taxlaw-2823	369	12	mutual	mutual	ADJ
taxlaw-2823	369	13	administrative	administrative	ADJ
taxlaw-2823	369	14	assistance	assistance	NOUN
taxlaw-2823	369	15	in	in	ADP
taxlaw-2823	369	16	tax	tax	NOUN
taxlaw-2823	369	17	matters	matter	NOUN
taxlaw-2823	369	18	,	,	PUNCT
taxlaw-2823	369	19	the	the	DET
taxlaw-2823	369	20	first	first	ADJ
taxlaw-2823	369	21	multilateral	multilateral	ADJ
taxlaw-2823	369	22	tax	tax	NOUN
taxlaw-2823	369	23	treaty	treaty	NOUN
taxlaw-2823	369	24	of	of	ADP
taxlaw-2823	369	25	its	its	PRON
taxlaw-2823	369	26	kind.130	kind.130	NOUN
taxlaw-2823	369	27	the	the	DET
taxlaw-2823	369	28	convention	convention	NOUN
taxlaw-2823	369	29	includes	include	VERB
taxlaw-2823	369	30	provisions	provision	NOUN
taxlaw-2823	369	31	requiring	require	VERB
taxlaw-2823	369	32	signatories	signatory	NOUN
taxlaw-2823	369	33	to	to	PART
taxlaw-2823	369	34	assist	assist	VERB
taxlaw-2823	369	35	in	in	ADP
taxlaw-2823	369	36	the	the	DET
taxlaw-2823	369	37	collection	collection	NOUN
taxlaw-2823	369	38	of	of	ADP
taxlaw-2823	369	39	taxes	taxis	NOUN
taxlaw-2823	369	40	on	on	ADP
taxlaw-2823	369	41	behalf	behalf	NOUN
taxlaw-2823	369	42	of	of	ADP
taxlaw-2823	369	43	other	other	ADJ
taxlaw-2823	369	44	signatory	signatory	ADJ
taxlaw-2823	369	45	countries	country	NOUN
taxlaw-2823	369	46	.	.	PUNCT
taxlaw-2823	370	1	131	131	NUM
taxlaw-2823	370	2	the	the	DET
taxlaw-2823	370	3	united	united	PROPN
taxlaw-2823	370	4	states	states	PROPN
taxlaw-2823	370	5	,	,	PUNCT
taxlaw-2823	370	6	however	however	ADV
taxlaw-2823	370	7	,	,	PUNCT
taxlaw-2823	370	8	adopted	adopt	VERB
taxlaw-2823	370	9	a	a	DET
taxlaw-2823	370	10	reservation	reservation	NOUN
taxlaw-2823	370	11	to	to	ADP
taxlaw-2823	370	12	the	the	DET
taxlaw-2823	370	13	reciprocal	reciprocal	ADJ
taxlaw-2823	370	14	collection	collection	NOUN
taxlaw-2823	370	15	provisions.132	provisions.132	PROPN
taxlaw-2823	370	16	by	by	ADP
taxlaw-2823	370	17	adopting	adopt	VERB
taxlaw-2823	370	18	this	this	DET
taxlaw-2823	370	19	reservation	reservation	NOUN
taxlaw-2823	370	20	,	,	PUNCT
taxlaw-2823	370	21	the	the	DET
taxlaw-2823	370	22	united	united	PROPN
taxlaw-2823	370	23	states	states	PROPN
taxlaw-2823	370	24	surrendered	surrender	VERB
taxlaw-2823	370	25	its	its	PRON
taxlaw-2823	370	26	ability	ability	NOUN
taxlaw-2823	370	27	to	to	PART
taxlaw-2823	370	28	require	require	VERB
taxlaw-2823	370	29	other	other	ADJ
taxlaw-2823	370	30	parties	party	NOUN
taxlaw-2823	370	31	to	to	ADP
taxlaw-2823	370	32	the	the	DET
taxlaw-2823	370	33	treaty	treaty	NOUN
taxlaw-2823	370	34	to	to	PART
taxlaw-2823	370	35	provide	provide	VERB
taxlaw-2823	370	36	assistance	assistance	NOUN
taxlaw-2823	370	37	in	in	ADP
taxlaw-2823	370	38	collecting	collect	VERB
taxlaw-2823	370	39	u.s	u.s	PROPN
taxlaw-2823	370	40	.	.	PROPN
taxlaw-2823	370	41	taxes.133	taxes.133	PROPN
taxlaw-2823	370	42	the	the	DET
taxlaw-2823	370	43	united	united	PROPN
taxlaw-2823	370	44	states	states	PROPN
taxlaw-2823	370	45	apparently	apparently	ADV
taxlaw-2823	370	46	decided	decide	VERB
taxlaw-2823	370	47	,	,	PUNCT
taxlaw-2823	370	48	however	however	ADV
taxlaw-2823	370	49	,	,	PUNCT
taxlaw-2823	370	50	that	that	SCONJ
taxlaw-2823	370	51	the	the	DET
taxlaw-2823	370	52	value	value	NOUN
taxlaw-2823	370	53	of	of	ADP
taxlaw-2823	370	54	the	the	DET
taxlaw-2823	370	55	revenue	revenue	NOUN
taxlaw-2823	370	56	rule	rule	NOUN
taxlaw-2823	370	57	outweighed	outweigh	VERB
taxlaw-2823	370	58	the	the	DET
taxlaw-2823	370	59	value	value	NOUN
taxlaw-2823	370	60	of	of	ADP
taxlaw-2823	370	61	any	any	DET
taxlaw-2823	370	62	revenue	revenue	NOUN
taxlaw-2823	370	63	other	other	ADJ
taxlaw-2823	370	64	countries	country	NOUN
taxlaw-2823	370	65	could	could	AUX
taxlaw-2823	370	66	help	help	VERB
taxlaw-2823	370	67	it	it	PRON
taxlaw-2823	370	68	recover	recover	VERB
taxlaw-2823	370	69	.	.	PUNCT
taxlaw-2823	371	1	as	as	ADV
taxlaw-2823	371	2	recently	recently	ADV
taxlaw-2823	371	3	as	as	ADP
taxlaw-2823	371	4	2005	2005	NUM
taxlaw-2823	371	5	,	,	PUNCT
taxlaw-2823	371	6	the	the	DET
taxlaw-2823	371	7	supreme	supreme	PROPN
taxlaw-2823	371	8	court	court	PROPN
taxlaw-2823	371	9	confirmed	confirm	VERB
taxlaw-2823	371	10	the	the	DET
taxlaw-2823	371	11	continuing	continue	VERB
taxlaw-2823	371	12	viability	viability	NOUN
taxlaw-2823	371	13	of	of	ADP
taxlaw-2823	371	14	the	the	DET
taxlaw-2823	371	15	revenue	revenue	NOUN
taxlaw-2823	371	16	rule	rule	NOUN
taxlaw-2823	371	17	.	.	PUNCT
taxlaw-2823	372	1	in	in	ADP
taxlaw-2823	372	2	its	its	PRON
taxlaw-2823	372	3	decision	decision	NOUN
taxlaw-2823	372	4	in	in	ADP
taxlaw-2823	372	5	pasquantino	pasquantino	PROPN
taxlaw-2823	372	6	v.	v.	ADP
taxlaw-2823	372	7	united	united	PROPN
taxlaw-2823	372	8	states,134	states,134	PROPN
taxlaw-2823	372	9	the	the	DET
taxlaw-2823	372	10	supreme	supreme	PROPN
taxlaw-2823	372	11	court	court	PROPN
taxlaw-2823	372	12	had	have	VERB
taxlaw-2823	372	13	to	to	PART
taxlaw-2823	372	14	determine	determine	VERB
taxlaw-2823	372	15	whether	whether	SCONJ
taxlaw-2823	372	16	a	a	DET
taxlaw-2823	372	17	scheme	scheme	NOUN
taxlaw-2823	372	18	to	to	PART
taxlaw-2823	372	19	defraud	defraud	VERB
taxlaw-2823	372	20	the	the	DET
taxlaw-2823	372	21	canadian	canadian	ADJ
taxlaw-2823	372	22	government	government	NOUN
taxlaw-2823	372	23	of	of	ADP
taxlaw-2823	372	24	tax	tax	NOUN
taxlaw-2823	372	25	revenue	revenue	NOUN
taxlaw-2823	372	26	violated	violate	VERB
taxlaw-2823	372	27	the	the	DET
taxlaw-2823	372	28	federal	federal	ADJ
taxlaw-2823	372	29	wire	wire	PROPN
taxlaw-2823	372	30	fraud	fraud	PROPN
taxlaw-2823	372	31	statute	statute	PROPN
taxlaw-2823	372	32	.	.	PROPN
taxlaw-2823	373	1	135	135	NUM
taxlaw-2823	373	2	while	while	SCONJ
taxlaw-2823	373	3	in	in	ADP
taxlaw-2823	373	4	new	new	PROPN
taxlaw-2823	373	5	york	york	PROPN
taxlaw-2823	373	6	,	,	PUNCT
taxlaw-2823	373	7	carl	carl	PROPN
taxlaw-2823	373	8	and	and	CCONJ
taxlaw-2823	373	9	david	david	PROPN
taxlaw-2823	373	10	pasquantino	pasquantino	PROPN
taxlaw-2823	373	11	ordered	order	VERB
taxlaw-2823	373	12	liquor	liquor	NOUN
taxlaw-2823	373	13	from	from	ADP
taxlaw-2823	373	14	discount	discount	NOUN
taxlaw-2823	373	15	stores	store	NOUN
taxlaw-2823	373	16	in	in	ADP
taxlaw-2823	373	17	maryland	maryland	NOUN
taxlaw-2823	373	18	by	by	ADP
taxlaw-2823	373	19	phone.136	phone.136	NOUN
taxlaw-2823	373	20	then	then	ADV
taxlaw-2823	373	21	,	,	PUNCT
taxlaw-2823	373	22	to	to	PART
taxlaw-2823	373	23	avoid	avoid	VERB
taxlaw-2823	373	24	the	the	DET
taxlaw-2823	373	25	heavy	heavy	ADJ
taxlaw-2823	373	26	canadian	canadian	ADJ
taxlaw-2823	373	27	excise	excise	NOUN
taxlaw-2823	373	28	taxes	taxis	NOUN
taxlaw-2823	373	29	on	on	ADP
taxlaw-2823	373	30	imported	import	VERB
taxlaw-2823	373	31	liquor	liquor	NOUN
taxlaw-2823	373	32	,	,	PUNCT
taxlaw-2823	373	33	they	they	PRON
taxlaw-2823	373	34	hired	hire	VERB
taxlaw-2823	373	35	others	other	NOUN
taxlaw-2823	373	36	to	to	PART
taxlaw-2823	373	37	smuggle	smuggle	VERB
taxlaw-2823	373	38	the	the	DET
taxlaw-2823	373	39	liquor	liquor	NOUN
taxlaw-2823	373	40	over	over	ADP
taxlaw-2823	373	41	the	the	DET
taxlaw-2823	373	42	canadian	canadian	ADJ
taxlaw-2823	373	43	border.137	border.137	NOUN
taxlaw-2823	373	44	though	though	SCONJ
taxlaw-2823	373	45	the	the	DET
taxlaw-2823	373	46	jury	jury	NOUN
taxlaw-2823	373	47	found	find	VERB
taxlaw-2823	373	48	them	they	PRON
taxlaw-2823	373	49	guilty	guilty	ADJ
taxlaw-2823	373	50	,	,	PUNCT
taxlaw-2823	373	51	and	and	CCONJ
taxlaw-2823	373	52	the	the	DET
taxlaw-2823	373	53	court	court	NOUN
taxlaw-2823	373	54	of	of	ADP
taxlaw-2823	373	55	appeals	appeal	NOUN
taxlaw-2823	373	56	eventually	eventually	ADV
taxlaw-2823	373	57	agreed	agree	VERB
taxlaw-2823	373	58	,	,	PUNCT
taxlaw-2823	373	59	the	the	DET
taxlaw-2823	373	60	pasquantinos	pasquantino	NOUN
taxlaw-2823	373	61	claimed	claim	VERB
taxlaw-2823	373	62	that	that	SCONJ
taxlaw-2823	373	63	they	they	PRON
taxlaw-2823	373	64	had	have	AUX
taxlaw-2823	373	65	not	not	PART
taxlaw-2823	373	66	committed	commit	VERB
taxlaw-2823	373	67	wire	wire	NOUN
taxlaw-2823	373	68	fraud.138	fraud.138	NUM
taxlaw-2823	373	69	because	because	SCONJ
taxlaw-2823	373	70	the	the	DET
taxlaw-2823	373	71	revenue	revenue	NOUN
taxlaw-2823	373	72	rule	rule	NOUN
taxlaw-2823	373	73	prevents	prevent	VERB
taxlaw-2823	373	74	the	the	DET
taxlaw-2823	373	75	u.s	u.s	PROPN
taxlaw-2823	373	76	.	.	PROPN
taxlaw-2823	373	77	from	from	ADP
taxlaw-2823	373	78	"	"	PUNCT
taxlaw-2823	373	79	tak[ing	tak[ing	NOUN
taxlaw-2823	373	80	]	]	PUNCT
taxlaw-2823	373	81	cognizance	cognizance	NOUN
taxlaw-2823	373	82	of	of	ADP
taxlaw-2823	373	83	the	the	DET
taxlaw-2823	373	84	revenue	revenue	NOUN
taxlaw-2823	373	85	laws	law	NOUN
taxlaw-2823	373	86	of	of	ADP
taxlaw-2823	373	87	canada,"139	canada,"139	PROPN
taxlaw-2823	373	88	they	they	PRON
taxlaw-2823	373	89	argued	argue	VERB
taxlaw-2823	373	90	,	,	PUNCT
taxlaw-2823	373	91	the	the	DET
taxlaw-2823	373	92	wire	wire	NOUN
taxlaw-2823	373	93	fraud	fraud	NOUN
taxlaw-2823	373	94	statute	statute	PROPN
taxlaw-2823	373	95	should	should	AUX
taxlaw-2823	373	96	be	be	AUX
taxlaw-2823	373	97	construed	construe	VERB
taxlaw-2823	373	98	"	"	PUNCT
taxlaw-2823	373	99	to	to	PART
taxlaw-2823	373	100	except	except	SCONJ
taxlaw-2823	373	101	frauds	fraud	NOUN
taxlaw-2823	373	102	directed	direct	VERB
taxlaw-2823	373	103	at	at	ADP
taxlaw-2823	373	104	evading	evade	VERB
taxlaw-2823	373	105	126	126	NUM
taxlaw-2823	373	106	allison	allison	PROPN
taxlaw-2823	373	107	christians	christians	PROPN
taxlaw-2823	373	108	,	,	PUNCT
taxlaw-2823	373	109	how	how	SCONJ
taxlaw-2823	373	110	nations	nation	NOUN
taxlaw-2823	373	111	share	share	VERB
taxlaw-2823	373	112	,	,	PUNCT
taxlaw-2823	373	113	87	87	NUM
taxlaw-2823	373	114	ind	ind	NOUN
taxlaw-2823	373	115	.	.	PUNCT
taxlaw-2823	374	1	l.j	l.j	PROPN
taxlaw-2823	374	2	.	.	PROPN
taxlaw-2823	374	3	1407	1407	NUM
taxlaw-2823	374	4	,	,	PUNCT
taxlaw-2823	374	5	1419	1419	NUM
taxlaw-2823	374	6	(	(	PUNCT
taxlaw-2823	374	7	2012	2012	NUM
taxlaw-2823	374	8	)	)	PUNCT
taxlaw-2823	374	9	.	.	PUNCT
taxlaw-2823	375	1	127	127	NUM
taxlaw-2823	375	2	attorney	attorney	NOUN
taxlaw-2823	375	3	gen	gen	PROPN
taxlaw-2823	375	4	.	.	PROPN
taxlaw-2823	375	5	of	of	ADP
taxlaw-2823	375	6	canada	canada	PROPN
taxlaw-2823	375	7	v.	v.	PROPN
taxlaw-2823	375	8	r.j	r.j	PROPN
taxlaw-2823	375	9	.	.	PROPN
taxlaw-2823	375	10	reynolds	reynolds	PROPN
taxlaw-2823	375	11	tobacco	tobacco	PROPN
taxlaw-2823	375	12	holdings	holdings	PROPN
taxlaw-2823	375	13	,	,	PUNCT
taxlaw-2823	375	14	inc	inc	PROPN
taxlaw-2823	375	15	.	.	PROPN
taxlaw-2823	375	16	,	,	PUNCT
taxlaw-2823	375	17	268	268	NUM
taxlaw-2823	375	18	f.3d	f.3d	NUM
taxlaw-2823	375	19	103	103	NUM
taxlaw-2823	375	20	,	,	PUNCT
taxlaw-2823	375	21	115	115	NUM
taxlaw-2823	375	22	(	(	PUNCT
taxlaw-2823	375	23	2d	2d	NUM
taxlaw-2823	375	24	cir	cir	NOUN
taxlaw-2823	375	25	.	.	PUNCT
taxlaw-2823	375	26	2001	2001	NUM
taxlaw-2823	375	27	)	)	PUNCT
taxlaw-2823	375	28	.	.	PUNCT
taxlaw-2823	376	1	128	128	NUM
taxlaw-2823	376	2	brenda	brenda	PROPN
taxlaw-2823	376	3	mallinak	mallinak	PROPN
taxlaw-2823	376	4	,	,	PUNCT
taxlaw-2823	376	5	the	the	DET
taxlaw-2823	376	6	revenue	revenue	NOUN
taxlaw-2823	376	7	rule	rule	NOUN
taxlaw-2823	376	8	:	:	PUNCT
taxlaw-2823	376	9	a	a	DET
taxlaw-2823	376	10	common	common	ADJ
taxlaw-2823	376	11	law	law	NOUN
taxlaw-2823	376	12	doctrine	doctrine	NOUN
taxlaw-2823	376	13	for	for	ADP
taxlaw-2823	376	14	the	the	DET
taxlaw-2823	376	15	twenty	twenty	NUM
taxlaw-2823	376	16	-	-	PUNCT
taxlaw-2823	376	17	first	first	ADJ
taxlaw-2823	376	18	century	century	NOUN
taxlaw-2823	376	19	,	,	PUNCT
taxlaw-2823	376	20	16	16	NUM
taxlaw-2823	376	21	duke	duke	PROPN
taxlaw-2823	376	22	j.	j.	PROPN
taxlaw-2823	376	23	comp	comp	PROPN
taxlaw-2823	376	24	.	.	PUNCT
taxlaw-2823	376	25	&	&	CCONJ
taxlaw-2823	376	26	int’l	int’l	PRON
taxlaw-2823	376	27	l.	l.	PROPN
taxlaw-2823	376	28	79	79	NUM
taxlaw-2823	376	29	,	,	PUNCT
taxlaw-2823	376	30	94	94	NUM
taxlaw-2823	376	31	(	(	PUNCT
taxlaw-2823	376	32	2006	2006	NUM
taxlaw-2823	376	33	)	)	PUNCT
taxlaw-2823	376	34	.	.	PUNCT
taxlaw-2823	377	1	129	129	NUM
taxlaw-2823	378	1	i	i	PRON
taxlaw-2823	378	2	d.	d.	PROPN
taxlaw-2823	378	3	at	at	ADP
taxlaw-2823	378	4	95	95	NUM
taxlaw-2823	378	5	.	.	PUNCT
taxlaw-2823	379	1	130	130	NUM
taxlaw-2823	379	2	marian	marian	ADJ
taxlaw-2823	379	3	nash	nash	PROPN
taxlaw-2823	379	4	leich	leich	PROPN
taxlaw-2823	379	5	,	,	PUNCT
taxlaw-2823	379	6	u.s	u.s	PROPN
taxlaw-2823	379	7	.	.	PROPN
taxlaw-2823	379	8	practice	practice	NOUN
taxlaw-2823	379	9	,	,	PUNCT
taxlaw-2823	379	10	84	84	NUM
taxlaw-2823	379	11	am	am	NOUN
taxlaw-2823	379	12	.	.	PUNCT
taxlaw-2823	380	1	j.	j.	PROPN
taxlaw-2823	380	2	int’l	int’l	PROPN
taxlaw-2823	380	3	l.	l.	PROPN
taxlaw-2823	380	4	237	237	NUM
taxlaw-2823	380	5	,	,	PUNCT
taxlaw-2823	380	6	245	245	NUM
taxlaw-2823	380	7	(	(	PUNCT
taxlaw-2823	380	8	1990	1990	NUM
taxlaw-2823	380	9	)	)	PUNCT
taxlaw-2823	380	10	.	.	PUNCT
taxlaw-2823	381	1	131	131	NUM
taxlaw-2823	381	2	oecd	oecd	PROPN
taxlaw-2823	381	3	convention	convention	NOUN
taxlaw-2823	381	4	on	on	ADP
taxlaw-2823	381	5	mutual	mutual	ADJ
taxlaw-2823	381	6	administrative	administrative	ADJ
taxlaw-2823	381	7	assistance	assistance	NOUN
taxlaw-2823	381	8	in	in	ADP
taxlaw-2823	381	9	tax	tax	NOUN
taxlaw-2823	381	10	matters	matter	NOUN
taxlaw-2823	381	11	art	art	NOUN
taxlaw-2823	381	12	.	.	PUNCT
taxlaw-2823	382	1	11	11	NUM
taxlaw-2823	382	2	,	,	PUNCT
taxlaw-2823	382	3	june	june	PROPN
taxlaw-2823	382	4	28	28	NUM
taxlaw-2823	382	5	,	,	PUNCT
taxlaw-2823	382	6	1989	1989	NUM
taxlaw-2823	382	7	,	,	PUNCT
taxlaw-2823	382	8	27	27	NUM
taxlaw-2823	382	9	i.l.m	i.l.m	NOUN
taxlaw-2823	382	10	.	.	PUNCT
taxlaw-2823	383	1	1160	1160	NUM
taxlaw-2823	383	2	.	.	PUNCT
taxlaw-2823	384	1	132	132	NUM
taxlaw-2823	384	2	136	136	NUM
taxlaw-2823	384	3	cong	cong	NOUN
taxlaw-2823	384	4	.	.	PUNCT
taxlaw-2823	385	1	rec	rec	PROPN
taxlaw-2823	385	2	.	.	PUNCT
taxlaw-2823	386	1	s13,295	s13,295	PROPN
taxlaw-2823	386	2	(	(	PUNCT
taxlaw-2823	386	3	daily	daily	PROPN
taxlaw-2823	386	4	ed	ed	NOUN
taxlaw-2823	386	5	.	.	PUNCT
taxlaw-2823	387	1	sept	sept	PROPN
taxlaw-2823	387	2	.	.	PROPN
taxlaw-2823	387	3	18	18	NUM
taxlaw-2823	387	4	,	,	PUNCT
taxlaw-2823	387	5	1990	1990	NUM
taxlaw-2823	387	6	)	)	PUNCT
taxlaw-2823	387	7	(	(	PUNCT
taxlaw-2823	387	8	ratifying	ratify	VERB
taxlaw-2823	387	9	convention	convention	NOUN
taxlaw-2823	387	10	except	except	SCONJ
taxlaw-2823	387	11	"	"	PUNCT
taxlaw-2823	387	12	[	[	X
taxlaw-2823	387	13	t]hat	t]hat	SCONJ
taxlaw-2823	387	14	the	the	DET
taxlaw-2823	387	15	united	united	PROPN
taxlaw-2823	387	16	states	states	PROPN
taxlaw-2823	387	17	will	will	AUX
taxlaw-2823	387	18	not	not	PART
taxlaw-2823	387	19	provide	provide	VERB
taxlaw-2823	387	20	assistance	assistance	NOUN
taxlaw-2823	387	21	in	in	ADP
taxlaw-2823	387	22	the	the	DET
taxlaw-2823	387	23	recovery	recovery	NOUN
taxlaw-2823	387	24	of	of	ADP
taxlaw-2823	387	25	any	any	DET
taxlaw-2823	387	26	tax	tax	NOUN
taxlaw-2823	387	27	claim	claim	NOUN
taxlaw-2823	387	28	,	,	PUNCT
taxlaw-2823	387	29	or	or	CCONJ
taxlaw-2823	387	30	in	in	ADP
taxlaw-2823	387	31	the	the	DET
taxlaw-2823	387	32	recovery	recovery	NOUN
taxlaw-2823	387	33	of	of	ADP
taxlaw-2823	387	34	an	an	DET
taxlaw-2823	387	35	administrative	administrative	ADJ
taxlaw-2823	387	36	fine	fine	NOUN
taxlaw-2823	387	37	,	,	PUNCT
taxlaw-2823	387	38	for	for	ADP
taxlaw-2823	387	39	any	any	DET
taxlaw-2823	387	40	tax	tax	NOUN
taxlaw-2823	387	41	"	"	PUNCT
taxlaw-2823	387	42	)	)	PUNCT
taxlaw-2823	387	43	;	;	PUNCT
taxlaw-2823	387	44	see	see	VERB
taxlaw-2823	387	45	also	also	ADV
taxlaw-2823	387	46	council	council	PROPN
taxlaw-2823	387	47	of	of	ADP
taxlaw-2823	387	48	europe	europe	PROPN
taxlaw-2823	387	49	treaty	treaty	PROPN
taxlaw-2823	387	50	office	office	NOUN
taxlaw-2823	387	51	,	,	PUNCT
taxlaw-2823	387	52	list	list	NOUN
taxlaw-2823	387	53	of	of	ADP
taxlaw-2823	387	54	declarations	declaration	NOUN
taxlaw-2823	387	55	made	make	VERB
taxlaw-2823	387	56	with	with	ADP
taxlaw-2823	387	57	respect	respect	NOUN
taxlaw-2823	387	58	to	to	ADP
taxlaw-2823	387	59	treaty	treaty	NOUN
taxlaw-2823	387	60	no	no	NOUN
taxlaw-2823	387	61	.	.	PROPN
taxlaw-2823	388	1	127	127	NUM
taxlaw-2823	388	2	(	(	PUNCT
taxlaw-2823	388	3	2014	2014	NUM
taxlaw-2823	388	4	)	)	PUNCT
taxlaw-2823	388	5	,	,	PUNCT
taxlaw-2823	388	6	available	available	ADJ
taxlaw-2823	388	7	at	at	ADP
taxlaw-2823	388	8	http://conventions.coe.int/treaty/commun/listedeclarations.asp?nt=127&cv=1&na=&po=999&cn=99	http://conventions.coe.int/treaty/commun/listedeclarations.asp?nt=127&cv=1&na=&po=999&cn=99	NUM
taxlaw-2823	388	9	9&vl=1&cm=9&cl	9&vl=1&cm=9&cl	NUM
taxlaw-2823	388	10	=	=	SYM
taxlaw-2823	388	11	eng	eng	X
taxlaw-2823	388	12	.	.	PROPN
taxlaw-2823	389	1	133	133	NUM
taxlaw-2823	389	2	see	see	VERB
taxlaw-2823	389	3	jt	jt	PROPN
taxlaw-2823	389	4	.	.	PROPN
taxlaw-2823	389	5	comm	comm	NOUN
taxlaw-2823	389	6	.	.	PUNCT
taxlaw-2823	390	1	tax’n	tax’n	NUM
taxlaw-2823	390	2	,	,	PUNCT
taxlaw-2823	390	3	explanation	explanation	NOUN
taxlaw-2823	390	4	of	of	ADP
taxlaw-2823	390	5	proposed	propose	VERB
taxlaw-2823	390	6	convention	convention	NOUN
taxlaw-2823	390	7	on	on	ADP
taxlaw-2823	390	8	mutual	mutual	ADJ
taxlaw-2823	390	9	administrative	administrative	ADJ
taxlaw-2823	390	10	assistance	assistance	NOUN
taxlaw-2823	390	11	in	in	ADP
taxlaw-2823	390	12	tax	tax	NOUN
taxlaw-2823	390	13	matters	matter	NOUN
taxlaw-2823	390	14	22	22	NUM
taxlaw-2823	390	15	(	(	PUNCT
taxlaw-2823	390	16	1990	1990	NUM
taxlaw-2823	390	17	)	)	PUNCT
taxlaw-2823	390	18	(	(	PUNCT
taxlaw-2823	390	19	"	"	PUNCT
taxlaw-2823	390	20	a	a	DET
taxlaw-2823	390	21	party	party	NOUN
taxlaw-2823	390	22	that	that	PRON
taxlaw-2823	390	23	has	have	AUX
taxlaw-2823	390	24	made	make	VERB
taxlaw-2823	390	25	a	a	DET
taxlaw-2823	390	26	reservation	reservation	NOUN
taxlaw-2823	390	27	is	be	AUX
taxlaw-2823	390	28	not	not	PART
taxlaw-2823	390	29	permitted	permit	VERB
taxlaw-2823	390	30	to	to	PART
taxlaw-2823	390	31	require	require	VERB
taxlaw-2823	390	32	another	another	DET
taxlaw-2823	390	33	party	party	NOUN
taxlaw-2823	390	34	to	to	PART
taxlaw-2823	390	35	observe	observe	VERB
taxlaw-2823	390	36	that	that	SCONJ
taxlaw-2823	390	37	reserved	reserved	ADJ
taxlaw-2823	390	38	provision	provision	NOUN
taxlaw-2823	390	39	of	of	ADP
taxlaw-2823	390	40	the	the	DET
taxlaw-2823	390	41	convention	convention	NOUN
taxlaw-2823	390	42	.	.	PUNCT
taxlaw-2823	391	1	"	"	PUNCT
taxlaw-2823	391	2	)	)	PUNCT
taxlaw-2823	391	3	.	.	PUNCT
taxlaw-2823	392	1	134	134	NUM
taxlaw-2823	392	2	544	544	NUM
taxlaw-2823	392	3	u.s	u.s	PROPN
taxlaw-2823	392	4	.	.	PROPN
taxlaw-2823	392	5	349	349	NUM
taxlaw-2823	392	6	(	(	PUNCT
taxlaw-2823	392	7	2005	2005	NUM
taxlaw-2823	392	8	)	)	PUNCT
taxlaw-2823	392	9	.	.	PUNCT
taxlaw-2823	393	1	135	135	NUM
taxlaw-2823	394	1	i	i	PRON
taxlaw-2823	394	2	d.	d.	PROPN
taxlaw-2823	394	3	at	at	ADP
taxlaw-2823	394	4	353	353	NUM
taxlaw-2823	394	5	.	.	PUNCT
taxlaw-2823	394	6	136	136	NUM
taxlaw-2823	395	1	i	i	PRON
taxlaw-2823	395	2	d.	d.	PROPN
taxlaw-2823	395	3	137	137	NUM
taxlaw-2823	396	1	i	i	PROPN
taxlaw-2823	396	2	d.	d.	PROPN
taxlaw-2823	396	3	138	138	NUM
taxlaw-2823	397	1	i	i	PRON
taxlaw-2823	397	2	d.	d.	PROPN
taxlaw-2823	397	3	at	at	ADP
taxlaw-2823	397	4	353–54	353–54	PROPN
taxlaw-2823	397	5	.	.	PROPN
taxlaw-2823	397	6	139	139	NUM
taxlaw-2823	398	1	i	i	PRON
taxlaw-2823	398	2	d.	d.	PROPN
taxlaw-2823	398	3	at	at	ADP
taxlaw-2823	398	4	354	354	NUM
taxlaw-2823	398	5	.	.	PUNCT
taxlaw-2823	398	6	2014	2014	NUM
taxlaw-2823	398	7	]	]	PUNCT
taxlaw-2823	399	1	the	the	DET
taxlaw-2823	399	2	u.s	u.s	PROPN
taxlaw-2823	399	3	.	.	PROPN
taxlaw-2823	399	4	as	as	ADP
taxlaw-2823	399	5	tax	tax	NOUN
taxlaw-2823	399	6	haven	haven	NOUN
taxlaw-2823	399	7	?	?	PUNCT
taxlaw-2823	399	8	185	185	NUM
taxlaw-2823	399	9	foreign	foreign	ADJ
taxlaw-2823	399	10	taxes	taxis	NOUN
taxlaw-2823	399	11	.	.	PUNCT
taxlaw-2823	400	1	"140	"140	NOUN
taxlaw-2823	400	2	they	they	PRON
taxlaw-2823	400	3	failed	fail	VERB
taxlaw-2823	400	4	,	,	PUNCT
taxlaw-2823	400	5	however	however	ADV
taxlaw-2823	400	6	,	,	PUNCT
taxlaw-2823	400	7	to	to	PART
taxlaw-2823	400	8	convince	convince	VERB
taxlaw-2823	400	9	the	the	DET
taxlaw-2823	400	10	supreme	supreme	PROPN
taxlaw-2823	400	11	court	court	PROPN
taxlaw-2823	400	12	,	,	PUNCT
taxlaw-2823	400	13	which	which	PRON
taxlaw-2823	400	14	found	find	VERB
taxlaw-2823	400	15	that	that	SCONJ
taxlaw-2823	400	16	the	the	DET
taxlaw-2823	400	17	case	case	NOUN
taxlaw-2823	400	18	law	law	NOUN
taxlaw-2823	400	19	did	do	AUX
taxlaw-2823	400	20	not	not	PART
taxlaw-2823	400	21	establish	establish	VERB
taxlaw-2823	400	22	that	that	SCONJ
taxlaw-2823	400	23	the	the	DET
taxlaw-2823	400	24	revenue	revenue	NOUN
taxlaw-2823	400	25	rule	rule	NOUN
taxlaw-2823	400	26	barred	bar	VERB
taxlaw-2823	400	27	the	the	DET
taxlaw-2823	400	28	united	united	PROPN
taxlaw-2823	400	29	states	states	PROPN
taxlaw-2823	400	30	from	from	ADP
taxlaw-2823	400	31	punishing	punish	VERB
taxlaw-2823	400	32	criminal	criminal	ADJ
taxlaw-2823	400	33	conduct	conduct	NOUN
taxlaw-2823	400	34	,	,	PUNCT
taxlaw-2823	400	35	even	even	ADV
taxlaw-2823	400	36	where	where	SCONJ
taxlaw-2823	400	37	an	an	DET
taxlaw-2823	400	38	element	element	NOUN
taxlaw-2823	400	39	of	of	ADP
taxlaw-2823	400	40	that	that	DET
taxlaw-2823	400	41	conduct	conduct	NOUN
taxlaw-2823	400	42	is	be	AUX
taxlaw-2823	400	43	failure	failure	NOUN
taxlaw-2823	400	44	to	to	PART
taxlaw-2823	400	45	pay	pay	VERB
taxlaw-2823	400	46	taxes	taxis	NOUN
taxlaw-2823	400	47	to	to	ADP
taxlaw-2823	400	48	a	a	DET
taxlaw-2823	400	49	foreign	foreign	ADJ
taxlaw-2823	400	50	country.141	country.141	NOUN
taxlaw-2823	400	51	this	this	PRON
taxlaw-2823	400	52	was	be	AUX
taxlaw-2823	400	53	not	not	PART
taxlaw-2823	400	54	,	,	PUNCT
taxlaw-2823	400	55	the	the	DET
taxlaw-2823	400	56	court	court	NOUN
taxlaw-2823	400	57	held	hold	VERB
taxlaw-2823	400	58	,	,	PUNCT
taxlaw-2823	400	59	"	"	PUNCT
taxlaw-2823	400	60	a	a	DET
taxlaw-2823	400	61	suit	suit	NOUN
taxlaw-2823	400	62	that	that	PRON
taxlaw-2823	400	63	recovers	recover	VERB
taxlaw-2823	400	64	a	a	DET
taxlaw-2823	400	65	foreign	foreign	ADJ
taxlaw-2823	400	66	tax	tax	NOUN
taxlaw-2823	400	67	liability	liability	NOUN
taxlaw-2823	400	68	,	,	PUNCT
taxlaw-2823	400	69	like	like	ADP
taxlaw-2823	400	70	a	a	DET
taxlaw-2823	400	71	suit	suit	NOUN
taxlaw-2823	400	72	to	to	PART
taxlaw-2823	400	73	enforce	enforce	VERB
taxlaw-2823	400	74	a	a	DET
taxlaw-2823	400	75	judgment	judgment	NOUN
taxlaw-2823	400	76	.	.	PUNCT
taxlaw-2823	401	1	"142	"142	PRON
taxlaw-2823	401	2	because	because	SCONJ
taxlaw-2823	401	3	this	this	PRON
taxlaw-2823	401	4	was	be	AUX
taxlaw-2823	401	5	a	a	DET
taxlaw-2823	401	6	criminal	criminal	ADJ
taxlaw-2823	401	7	prosecution	prosecution	NOUN
taxlaw-2823	401	8	,	,	PUNCT
taxlaw-2823	401	9	and	and	CCONJ
taxlaw-2823	401	10	not	not	PART
taxlaw-2823	401	11	an	an	DET
taxlaw-2823	401	12	attempt	attempt	NOUN
taxlaw-2823	401	13	to	to	PART
taxlaw-2823	401	14	enforce	enforce	VERB
taxlaw-2823	401	15	a	a	DET
taxlaw-2823	401	16	foreign	foreign	ADJ
taxlaw-2823	401	17	tax	tax	NOUN
taxlaw-2823	401	18	judgment	judgment	NOUN
taxlaw-2823	401	19	,	,	PUNCT
taxlaw-2823	401	20	the	the	DET
taxlaw-2823	401	21	revenue	revenue	NOUN
taxlaw-2823	401	22	rule	rule	NOUN
taxlaw-2823	401	23	did	do	AUX
taxlaw-2823	401	24	not	not	PART
taxlaw-2823	401	25	apply	apply	VERB
taxlaw-2823	401	26	here	here	ADV
taxlaw-2823	401	27	.	.	PUNCT
taxlaw-2823	402	1	although	although	SCONJ
taxlaw-2823	402	2	the	the	DET
taxlaw-2823	402	3	supreme	supreme	PROPN
taxlaw-2823	402	4	court	court	PROPN
taxlaw-2823	402	5	confirmed	confirm	VERB
taxlaw-2823	402	6	that	that	SCONJ
taxlaw-2823	402	7	the	the	DET
taxlaw-2823	402	8	revenue	revenue	NOUN
taxlaw-2823	402	9	rule	rule	NOUN
taxlaw-2823	402	10	still	still	ADV
taxlaw-2823	402	11	prevents	prevent	VERB
taxlaw-2823	402	12	u.s	u.s	PROPN
taxlaw-2823	402	13	.	.	PROPN
taxlaw-2823	402	14	courts	court	NOUN
taxlaw-2823	402	15	from	from	ADP
taxlaw-2823	402	16	enforcing	enforce	VERB
taxlaw-2823	402	17	foreign	foreign	ADJ
taxlaw-2823	402	18	tax	tax	NOUN
taxlaw-2823	402	19	judgments	judgment	NOUN
taxlaw-2823	402	20	,	,	PUNCT
taxlaw-2823	402	21	it	it	PRON
taxlaw-2823	402	22	also	also	ADV
taxlaw-2823	402	23	limited	limit	VERB
taxlaw-2823	402	24	the	the	DET
taxlaw-2823	402	25	scope	scope	NOUN
taxlaw-2823	402	26	of	of	ADP
taxlaw-2823	402	27	the	the	DET
taxlaw-2823	402	28	revenue	revenue	NOUN
taxlaw-2823	402	29	rule	rule	NOUN
taxlaw-2823	402	30	.	.	PUNCT
taxlaw-2823	403	1	the	the	DET
taxlaw-2823	403	2	pasquantinos	pasquantino	NOUN
taxlaw-2823	403	3	argued	argue	VERB
taxlaw-2823	403	4	not	not	PART
taxlaw-2823	403	5	only	only	ADV
taxlaw-2823	403	6	that	that	SCONJ
taxlaw-2823	403	7	an	an	DET
taxlaw-2823	403	8	attempt	attempt	NOUN
taxlaw-2823	403	9	to	to	PART
taxlaw-2823	403	10	defraud	defraud	VERB
taxlaw-2823	403	11	a	a	DET
taxlaw-2823	403	12	foreign	foreign	ADJ
taxlaw-2823	403	13	government	government	NOUN
taxlaw-2823	403	14	of	of	ADP
taxlaw-2823	403	15	tax	tax	NOUN
taxlaw-2823	403	16	revenue	revenue	NOUN
taxlaw-2823	403	17	could	could	AUX
taxlaw-2823	403	18	not	not	PART
taxlaw-2823	403	19	support	support	VERB
taxlaw-2823	403	20	a	a	DET
taxlaw-2823	403	21	wire	wire	NOUN
taxlaw-2823	403	22	fraud	fraud	NOUN
taxlaw-2823	403	23	conviction	conviction	NOUN
taxlaw-2823	403	24	,	,	PUNCT
taxlaw-2823	403	25	but	but	CCONJ
taxlaw-2823	403	26	that	that	SCONJ
taxlaw-2823	403	27	their	their	PRON
taxlaw-2823	403	28	prosecution	prosecution	NOUN
taxlaw-2823	403	29	did	do	AUX
taxlaw-2823	403	30	,	,	PUNCT
taxlaw-2823	403	31	in	in	ADP
taxlaw-2823	403	32	fact	fact	NOUN
taxlaw-2823	403	33	,	,	PUNCT
taxlaw-2823	403	34	enforce	enforce	VERB
taxlaw-2823	403	35	canada	canada	PROPN
taxlaw-2823	403	36	’s	’s	PART
taxlaw-2823	403	37	tax	tax	NOUN
taxlaw-2823	403	38	judgment	judgment	NOUN
taxlaw-2823	403	39	.	.	PUNCT
taxlaw-2823	404	1	if	if	SCONJ
taxlaw-2823	404	2	the	the	DET
taxlaw-2823	404	3	court	court	NOUN
taxlaw-2823	404	4	upheld	uphold	VERB
taxlaw-2823	404	5	their	their	PRON
taxlaw-2823	404	6	conviction	conviction	NOUN
taxlaw-2823	404	7	,	,	PUNCT
taxlaw-2823	404	8	they	they	PRON
taxlaw-2823	404	9	pointed	point	VERB
taxlaw-2823	404	10	out	out	ADP
taxlaw-2823	404	11	,	,	PUNCT
taxlaw-2823	404	12	the	the	DET
taxlaw-2823	404	13	mandatory	mandatory	ADJ
taxlaw-2823	404	14	victims	victim	NOUN
taxlaw-2823	404	15	restitution	restitution	NOUN
taxlaw-2823	404	16	act	act	NOUN
taxlaw-2823	404	17	of	of	ADP
taxlaw-2823	404	18	1996143	1996143	NUM
taxlaw-2823	404	19	would	would	AUX
taxlaw-2823	404	20	require	require	VERB
taxlaw-2823	404	21	them	they	PRON
taxlaw-2823	404	22	to	to	PART
taxlaw-2823	404	23	pay	pay	VERB
taxlaw-2823	404	24	the	the	DET
taxlaw-2823	404	25	lost	lost	ADJ
taxlaw-2823	404	26	tax	tax	NOUN
taxlaw-2823	404	27	revenue	revenue	NOUN
taxlaw-2823	404	28	to	to	ADP
taxlaw-2823	404	29	canada.144	canada.144	PROPN
taxlaw-2823	404	30	effectively	effectively	ADV
taxlaw-2823	404	31	,	,	PUNCT
taxlaw-2823	404	32	then	then	ADV
taxlaw-2823	404	33	,	,	PUNCT
taxlaw-2823	404	34	by	by	ADP
taxlaw-2823	404	35	convicting	convict	VERB
taxlaw-2823	404	36	them	they	PRON
taxlaw-2823	404	37	of	of	ADP
taxlaw-2823	404	38	wire	wire	NOUN
taxlaw-2823	404	39	fraud	fraud	NOUN
taxlaw-2823	404	40	,	,	PUNCT
taxlaw-2823	404	41	the	the	DET
taxlaw-2823	404	42	u.s	u.s	PROPN
taxlaw-2823	404	43	.	.	PROPN
taxlaw-2823	404	44	also	also	ADV
taxlaw-2823	404	45	aided	aid	VERB
taxlaw-2823	404	46	canada	canada	PROPN
taxlaw-2823	404	47	in	in	ADP
taxlaw-2823	404	48	its	its	PRON
taxlaw-2823	404	49	collection	collection	NOUN
taxlaw-2823	404	50	of	of	ADP
taxlaw-2823	404	51	tax	tax	NOUN
taxlaw-2823	404	52	revenue	revenue	NOUN
taxlaw-2823	404	53	,	,	PUNCT
taxlaw-2823	404	54	in	in	ADP
taxlaw-2823	404	55	derogation	derogation	NOUN
taxlaw-2823	404	56	of	of	ADP
taxlaw-2823	404	57	the	the	DET
taxlaw-2823	404	58	revenue	revenue	NOUN
taxlaw-2823	404	59	rule	rule	NOUN
taxlaw-2823	404	60	.	.	PUNCT
taxlaw-2823	405	1	while	while	SCONJ
taxlaw-2823	405	2	the	the	DET
taxlaw-2823	405	3	supreme	supreme	PROPN
taxlaw-2823	405	4	court	court	PROPN
taxlaw-2823	405	5	acknowledged	acknowledge	VERB
taxlaw-2823	405	6	that	that	SCONJ
taxlaw-2823	405	7	the	the	DET
taxlaw-2823	405	8	pasquantinos	pasquantino	NOUN
taxlaw-2823	405	9	would	would	AUX
taxlaw-2823	405	10	have	have	VERB
taxlaw-2823	405	11	to	to	PART
taxlaw-2823	405	12	pay	pay	VERB
taxlaw-2823	405	13	to	to	ADP
taxlaw-2823	405	14	canada	canada	PROPN
taxlaw-2823	405	15	the	the	DET
taxlaw-2823	405	16	tax	tax	NOUN
taxlaw-2823	405	17	liability	liability	NOUN
taxlaw-2823	405	18	they	they	PRON
taxlaw-2823	405	19	had	have	AUX
taxlaw-2823	405	20	attempted	attempt	VERB
taxlaw-2823	405	21	to	to	PART
taxlaw-2823	405	22	evade	evade	VERB
taxlaw-2823	405	23	,	,	PUNCT
taxlaw-2823	405	24	the	the	DET
taxlaw-2823	405	25	court	court	NOUN
taxlaw-2823	405	26	did	do	AUX
taxlaw-2823	405	27	"	"	PUNCT
taxlaw-2823	405	28	not	not	PART
taxlaw-2823	405	29	think	think	VERB
taxlaw-2823	405	30	it	it	PRON
taxlaw-2823	405	31	matters	matter	VERB
taxlaw-2823	405	32	whether	whether	SCONJ
taxlaw-2823	405	33	the	the	DET
taxlaw-2823	405	34	provision	provision	NOUN
taxlaw-2823	405	35	of	of	ADP
taxlaw-2823	405	36	restitution	restitution	NOUN
taxlaw-2823	405	37	is	be	AUX
taxlaw-2823	405	38	mandatory	mandatory	ADJ
taxlaw-2823	405	39	in	in	ADP
taxlaw-2823	405	40	the	the	DET
taxlaw-2823	405	41	prosecution	prosecution	NOUN
taxlaw-2823	405	42	.	.	PUNCT
taxlaw-2823	406	1	"145	"145	VERB
taxlaw-2823	406	2	the	the	DET
taxlaw-2823	406	3	purpose	purpose	NOUN
taxlaw-2823	406	4	of	of	ADP
taxlaw-2823	406	5	the	the	DET
taxlaw-2823	406	6	restitution	restitution	NOUN
taxlaw-2823	406	7	requirement	requirement	NOUN
taxlaw-2823	406	8	was	be	AUX
taxlaw-2823	406	9	to	to	PART
taxlaw-2823	406	10	"	"	PUNCT
taxlaw-2823	406	11	mete	mete	VERB
taxlaw-2823	406	12	out	out	ADP
taxlaw-2823	406	13	appropriate	appropriate	ADJ
taxlaw-2823	406	14	criminal	criminal	ADJ
taxlaw-2823	406	15	punishment	punishment	NOUN
taxlaw-2823	406	16	,	,	PUNCT
taxlaw-2823	406	17	"	"	PUNCT
taxlaw-2823	406	18	146	146	NUM
taxlaw-2823	406	19	a	a	DET
taxlaw-2823	406	20	purpose	purpose	NOUN
taxlaw-2823	406	21	not	not	PART
taxlaw-2823	406	22	at	at	ADP
taxlaw-2823	406	23	odds	odd	NOUN
taxlaw-2823	406	24	with	with	ADP
taxlaw-2823	406	25	the	the	DET
taxlaw-2823	406	26	revenue	revenue	NOUN
taxlaw-2823	406	27	rule	rule	NOUN
taxlaw-2823	406	28	.	.	PUNCT
taxlaw-2823	407	1	under	under	ADP
taxlaw-2823	407	2	pasquantino	pasquantino	PROPN
taxlaw-2823	407	3	,	,	PUNCT
taxlaw-2823	407	4	it	it	PRON
taxlaw-2823	407	5	appears	appear	VERB
taxlaw-2823	407	6	that	that	SCONJ
taxlaw-2823	407	7	u.s	u.s	PROPN
taxlaw-2823	407	8	.	.	PROPN
taxlaw-2823	407	9	courts	court	NOUN
taxlaw-2823	407	10	have	have	VERB
taxlaw-2823	407	11	the	the	DET
taxlaw-2823	407	12	ability	ability	NOUN
taxlaw-2823	407	13	to	to	PART
taxlaw-2823	407	14	aid	aid	VERB
taxlaw-2823	407	15	foreign	foreign	ADJ
taxlaw-2823	407	16	governments	government	NOUN
taxlaw-2823	407	17	with	with	ADP
taxlaw-2823	407	18	their	their	PRON
taxlaw-2823	407	19	collection	collection	NOUN
taxlaw-2823	407	20	of	of	ADP
taxlaw-2823	407	21	taxes	taxis	NOUN
taxlaw-2823	407	22	provided	provide	VERB
taxlaw-2823	407	23	such	such	ADJ
taxlaw-2823	407	24	collection	collection	NOUN
taxlaw-2823	407	25	is	be	AUX
taxlaw-2823	407	26	merely	merely	ADV
taxlaw-2823	407	27	a	a	DET
taxlaw-2823	407	28	secondary	secondary	ADJ
taxlaw-2823	407	29	result	result	NOUN
taxlaw-2823	407	30	of	of	ADP
taxlaw-2823	407	31	permissible	permissible	ADJ
taxlaw-2823	407	32	judicial	judicial	ADJ
taxlaw-2823	407	33	action	action	NOUN
taxlaw-2823	407	34	.	.	PUNCT
taxlaw-2823	408	1	c.	c.	NOUN
taxlaw-2823	408	2	rationales	rationale	NOUN
taxlaw-2823	408	3	for	for	ADP
taxlaw-2823	408	4	the	the	DET
taxlaw-2823	408	5	revenue	revenue	NOUN
taxlaw-2823	408	6	rule	rule	NOUN
taxlaw-2823	408	7	the	the	DET
taxlaw-2823	408	8	rationale	rationale	NOUN
taxlaw-2823	408	9	proffered	proffer	VERB
taxlaw-2823	408	10	to	to	PART
taxlaw-2823	408	11	justify	justify	VERB
taxlaw-2823	408	12	the	the	DET
taxlaw-2823	408	13	revenue	revenue	NOUN
taxlaw-2823	408	14	rule	rule	NOUN
taxlaw-2823	408	15	has	have	AUX
taxlaw-2823	408	16	changed	change	VERB
taxlaw-2823	408	17	significantly	significantly	ADV
taxlaw-2823	408	18	since	since	SCONJ
taxlaw-2823	408	19	its	its	PRON
taxlaw-2823	408	20	inception	inception	NOUN
taxlaw-2823	408	21	.	.	PUNCT
taxlaw-2823	409	1	originally	originally	ADV
taxlaw-2823	409	2	,	,	PUNCT
taxlaw-2823	409	3	courts	court	NOUN
taxlaw-2823	409	4	used	use	VERB
taxlaw-2823	409	5	the	the	DET
taxlaw-2823	409	6	revenue	revenue	NOUN
taxlaw-2823	409	7	rule	rule	NOUN
taxlaw-2823	409	8	to	to	PART
taxlaw-2823	409	9	diminish	diminish	VERB
taxlaw-2823	409	10	"	"	PUNCT
taxlaw-2823	409	11	the	the	DET
taxlaw-2823	409	12	commercial	commercial	ADJ
taxlaw-2823	409	13	disruption	disruption	NOUN
taxlaw-2823	409	14	caused	cause	VERB
taxlaw-2823	409	15	by	by	ADP
taxlaw-2823	409	16	the	the	DET
taxlaw-2823	409	17	high	high	ADJ
taxlaw-2823	409	18	tariffs	tariff	NOUN
taxlaw-2823	409	19	"	"	PUNCT
taxlaw-2823	409	20	of	of	ADP
taxlaw-2823	409	21	the	the	DET
taxlaw-2823	409	22	eighteenth	eighteenth	ADJ
taxlaw-2823	409	23	century.147	century.147	NOUN
taxlaw-2823	409	24	by	by	ADP
taxlaw-2823	409	25	the	the	DET
taxlaw-2823	409	26	middle	middle	NOUN
taxlaw-2823	409	27	of	of	ADP
taxlaw-2823	409	28	the	the	DET
taxlaw-2823	409	29	twentieth	twentieth	ADJ
taxlaw-2823	409	30	century	century	NOUN
taxlaw-2823	409	31	,	,	PUNCT
taxlaw-2823	409	32	though	though	ADV
taxlaw-2823	409	33	,	,	PUNCT
taxlaw-2823	409	34	the	the	DET
taxlaw-2823	409	35	rationales	rationale	NOUN
taxlaw-2823	409	36	for	for	ADP
taxlaw-2823	409	37	the	the	DET
taxlaw-2823	409	38	revenue	revenue	NOUN
taxlaw-2823	409	39	rule	rule	NOUN
taxlaw-2823	409	40	had	have	AUX
taxlaw-2823	409	41	shifted	shift	VERB
taxlaw-2823	409	42	.	.	PUNCT
taxlaw-2823	410	1	in	in	ADP
taxlaw-2823	410	2	its	its	PRON
taxlaw-2823	410	3	modern	modern	ADJ
taxlaw-2823	410	4	form	form	NOUN
taxlaw-2823	410	5	,	,	PUNCT
taxlaw-2823	410	6	commentators	commentator	NOUN
taxlaw-2823	410	7	explain	explain	VERB
taxlaw-2823	410	8	that	that	SCONJ
taxlaw-2823	410	9	the	the	DET
taxlaw-2823	410	10	revenue	revenue	NOUN
taxlaw-2823	410	11	rule	rule	NOUN
taxlaw-2823	410	12	principally	principally	ADV
taxlaw-2823	410	13	works	work	VERB
taxlaw-2823	410	14	to	to	PART
taxlaw-2823	410	15	prevent	prevent	VERB
taxlaw-2823	410	16	"	"	PUNCT
taxlaw-2823	410	17	judicial	judicial	ADJ
taxlaw-2823	410	18	evaluation	evaluation	NOUN
taxlaw-2823	410	19	of	of	ADP
taxlaw-2823	410	20	the	the	DET
taxlaw-2823	410	21	policy	policy	NOUN
taxlaw-2823	410	22	-	-	PUNCT
taxlaw-2823	410	23	laden	laden	ADJ
taxlaw-2823	410	24	enactments	enactment	NOUN
taxlaw-2823	410	25	of	of	ADP
taxlaw-2823	410	26	other	other	ADJ
taxlaw-2823	410	27	sovereigns,"148	sovereigns,"148	PROPN
taxlaw-2823	410	28	avoid	avoid	VERB
taxlaw-2823	410	29	giving	give	VERB
taxlaw-2823	410	30	domestic	domestic	ADJ
taxlaw-2823	410	31	effect	effect	NOUN
taxlaw-2823	410	32	to	to	ADP
taxlaw-2823	410	33	the	the	DET
taxlaw-2823	410	34	foreign	foreign	ADJ
taxlaw-2823	410	35	policies	policy	NOUN
taxlaw-2823	410	36	embodied	embody	VERB
taxlaw-2823	410	37	in	in	ADP
taxlaw-2823	410	38	revenue	revenue	NOUN
taxlaw-2823	410	39	laws,149	laws,149	NOUN
taxlaw-2823	410	40	and	and	CCONJ
taxlaw-2823	410	41	avoid	avoid	VERB
taxlaw-2823	410	42	forcing	force	VERB
taxlaw-2823	410	43	courts	court	NOUN
taxlaw-2823	410	44	to	to	PART
taxlaw-2823	410	45	evaluate	evaluate	VERB
taxlaw-2823	410	46	the	the	DET
taxlaw-2823	410	47	validity	validity	NOUN
taxlaw-2823	410	48	of	of	ADP
taxlaw-2823	410	49	foreign	foreign	ADJ
taxlaw-2823	410	50	tax	tax	NOUN
taxlaw-2823	410	51	regimes	regime	NOUN
taxlaw-2823	410	52	,	,	PUNCT
taxlaw-2823	410	53	an	an	DET
taxlaw-2823	410	54	inquiry	inquiry	NOUN
taxlaw-2823	410	55	that	that	SCONJ
taxlaw-2823	410	56	u.s	u.s	PROPN
taxlaw-2823	410	57	.	.	PROPN
taxlaw-2823	410	58	courts	court	NOUN
taxlaw-2823	410	59	understandably	understandably	ADV
taxlaw-2823	410	60	lack	lack	VERB
taxlaw-2823	410	61	competence	competence	NOUN
taxlaw-2823	410	62	to	to	PART
taxlaw-2823	410	63	perform.150	perform.150	VERB
taxlaw-2823	410	64	essentially	essentially	ADV
taxlaw-2823	410	65	,	,	PUNCT
taxlaw-2823	410	66	the	the	DET
taxlaw-2823	410	67	principal	principal	ADJ
taxlaw-2823	410	68	current	current	ADJ
taxlaw-2823	410	69	justification	justification	NOUN
taxlaw-2823	410	70	for	for	ADP
taxlaw-2823	410	71	the	the	DET
taxlaw-2823	410	72	revenue	revenue	NOUN
taxlaw-2823	410	73	rule	rule	NOUN
taxlaw-2823	410	74	is	be	AUX
taxlaw-2823	410	75	that	that	SCONJ
taxlaw-2823	410	76	not	not	PART
taxlaw-2823	410	77	enforcing	enforce	VERB
taxlaw-2823	410	78	foreign	foreign	ADJ
taxlaw-2823	410	79	judgments	judgment	NOUN
taxlaw-2823	410	80	prevents	prevent	VERB
taxlaw-2823	410	81	u.s	u.s	PROPN
taxlaw-2823	410	82	.	.	PROPN
taxlaw-2823	410	83	courts	court	NOUN
taxlaw-2823	410	84	from	from	ADP
taxlaw-2823	410	85	impinging	impinge	VERB
taxlaw-2823	410	86	on	on	ADP
taxlaw-2823	410	87	foreign	foreign	ADJ
taxlaw-2823	410	88	countries	country	NOUN
taxlaw-2823	410	89	’	'	PUNCT
taxlaw-2823	410	90	sovereignty	sovereignty	NOUN
taxlaw-2823	410	91	by	by	ADP
taxlaw-2823	410	92	reviewing	review	VERB
taxlaw-2823	410	93	their	their	PRON
taxlaw-2823	410	94	revenue	revenue	NOUN
taxlaw-2823	410	95	laws.151	laws.151	NOUN
taxlaw-2823	410	96	140	140	NUM
taxlaw-2823	410	97	i	i	PRON
taxlaw-2823	410	98	d.	d.	VERB
taxlaw-2823	410	99	at	at	ADP
taxlaw-2823	410	100	359	359	NUM
taxlaw-2823	410	101	.	.	PUNCT
taxlaw-2823	411	1	141	141	NUM
taxlaw-2823	411	2	i	i	PRON
taxlaw-2823	411	3	d.	d.	PROPN
taxlaw-2823	411	4	at	at	ADP
taxlaw-2823	411	5	362	362	NUM
taxlaw-2823	411	6	.	.	PUNCT
taxlaw-2823	412	1	142	142	NUM
taxlaw-2823	413	1	i	i	PRON
taxlaw-2823	413	2	d.	d.	VERB
taxlaw-2823	413	3	143	143	NUM
taxlaw-2823	413	4	18	18	NUM
taxlaw-2823	413	5	u.s.c	u.s.c	NOUN
taxlaw-2823	413	6	.	.	PUNCT
taxlaw-2823	414	1	§	§	PROPN
taxlaw-2823	414	2	§	§	PROPN
taxlaw-2823	414	3	3663a-3664	3663a-3664	NUM
taxlaw-2823	414	4	(	(	PUNCT
taxlaw-2823	414	5	2012	2012	NUM
taxlaw-2823	414	6	)	)	PUNCT
taxlaw-2823	414	7	.	.	PUNCT
taxlaw-2823	415	1	144	144	NUM
taxlaw-2823	415	2	pasquantino	pasquantino	PROPN
taxlaw-2823	415	3	,	,	PUNCT
taxlaw-2823	415	4	544	544	NUM
taxlaw-2823	415	5	u.s	u.s	PROPN
taxlaw-2823	415	6	.	.	PROPN
taxlaw-2823	415	7	at	at	ADP
taxlaw-2823	415	8	365	365	NUM
taxlaw-2823	415	9	.	.	PUNCT
taxlaw-2823	415	10	145	145	NUM
taxlaw-2823	416	1	i	i	PROPN
taxlaw-2823	416	2	d.	d.	PROPN
taxlaw-2823	416	3	146	146	NUM
taxlaw-2823	417	1	i	i	PRON
taxlaw-2823	417	2	d.	d.	PROPN
taxlaw-2823	417	3	147	147	NUM
taxlaw-2823	417	4	pasquantino	pasquantino	PROPN
taxlaw-2823	417	5	v.	v.	ADP
taxlaw-2823	417	6	united	united	PROPN
taxlaw-2823	417	7	states	states	PROPN
taxlaw-2823	417	8	,	,	PUNCT
taxlaw-2823	417	9	544	544	NUM
taxlaw-2823	417	10	u.s	u.s	PROPN
taxlaw-2823	417	11	.	.	PROPN
taxlaw-2823	417	12	407	407	NUM
taxlaw-2823	417	13	,	,	PUNCT
taxlaw-2823	417	14	366	366	NUM
taxlaw-2823	417	15	(	(	PUNCT
taxlaw-2823	417	16	2005	2005	NUM
taxlaw-2823	417	17	)	)	PUNCT
taxlaw-2823	417	18	.	.	PUNCT
taxlaw-2823	418	1	148	148	NUM
taxlaw-2823	418	2	i	i	PRON
taxlaw-2823	418	3	d.	d.	PROPN
taxlaw-2823	418	4	at	at	ADP
taxlaw-2823	418	5	368	368	NUM
taxlaw-2823	418	6	.	.	PUNCT
taxlaw-2823	418	7	149	149	NUM
taxlaw-2823	419	1	i	i	PRON
taxlaw-2823	419	2	d.	d.	PROPN
taxlaw-2823	419	3	at	at	ADP
taxlaw-2823	419	4	369	369	NUM
taxlaw-2823	419	5	.	.	PUNCT
taxlaw-2823	420	1	150	150	NUM
taxlaw-2823	421	1	i	i	PRON
taxlaw-2823	421	2	d.	d.	NOUN
taxlaw-2823	421	3	at	at	ADP
taxlaw-2823	421	4	370	370	NUM
taxlaw-2823	421	5	.	.	PUNCT
taxlaw-2823	422	1	151	151	NUM
taxlaw-2823	422	2	see	see	VERB
taxlaw-2823	422	3	,	,	PUNCT
taxlaw-2823	422	4	e.g.	e.g.	ADV
taxlaw-2823	422	5	,	,	PUNCT
taxlaw-2823	422	6	mallinak	mallinak	NOUN
taxlaw-2823	422	7	,	,	PUNCT
taxlaw-2823	422	8	supra	supra	PROPN
taxlaw-2823	422	9	note	note	NOUN
taxlaw-2823	422	10	110	110	NUM
taxlaw-2823	422	11	,	,	PUNCT
taxlaw-2823	422	12	at	at	ADP
taxlaw-2823	422	13	123–24	123–24	PROPN
taxlaw-2823	422	14	(	(	PUNCT
taxlaw-2823	422	15	"	"	PUNCT
taxlaw-2823	422	16	the	the	DET
taxlaw-2823	422	17	concern	concern	NOUN
taxlaw-2823	422	18	that	that	PRON
taxlaw-2823	422	19	underlies	underlie	VERB
taxlaw-2823	422	20	,	,	PUNCT
taxlaw-2823	422	21	at	at	ADP
taxlaw-2823	422	22	least	least	ADJ
taxlaw-2823	422	23	in	in	ADP
taxlaw-2823	422	24	part	part	NOUN
taxlaw-2823	422	25	,	,	PUNCT
taxlaw-2823	422	26	the	the	DET
taxlaw-2823	422	27	revenue	revenue	NOUN
taxlaw-2823	422	28	rule	rule	NOUN
taxlaw-2823	422	29	is	be	AUX
taxlaw-2823	422	30	that	that	SCONJ
taxlaw-2823	422	31	courts	court	NOUN
taxlaw-2823	422	32	are	be	AUX
taxlaw-2823	422	33	reluctant	reluctant	ADJ
taxlaw-2823	422	34	to	to	PART
taxlaw-2823	422	35	engage	engage	VERB
taxlaw-2823	422	36	in	in	ADP
taxlaw-2823	422	37	evaluation	evaluation	NOUN
taxlaw-2823	422	38	of	of	ADP
taxlaw-2823	422	39	another	another	DET
taxlaw-2823	422	40	state	state	NOUN
taxlaw-2823	422	41	’s	’s	PART
taxlaw-2823	422	42	decision	decision	NOUN
taxlaw-2823	422	43	to	to	PART
taxlaw-2823	422	44	raise	raise	VERB
taxlaw-2823	422	45	revenue	revenue	NOUN
taxlaw-2823	422	46	in	in	ADP
taxlaw-2823	422	47	any	any	DET
taxlaw-2823	422	48	particular	particular	ADJ
taxlaw-2823	422	49	way	way	NOUN
taxlaw-2823	422	50	or	or	CCONJ
taxlaw-2823	422	51	to	to	PART
taxlaw-2823	422	52	discourage	discourage	VERB
taxlaw-2823	422	53	or	or	CCONJ
taxlaw-2823	422	54	encourage	encourage	VERB
taxlaw-2823	422	55	behavior	behavior	NOUN
taxlaw-2823	422	56	through	through	ADP
taxlaw-2823	422	57	social	social	ADJ
taxlaw-2823	422	58	engineering	engineering	NOUN
taxlaw-2823	422	59	in	in	ADP
taxlaw-2823	422	60	the	the	DET
taxlaw-2823	422	61	tax	tax	NOUN
taxlaw-2823	422	62	system	system	NOUN
taxlaw-2823	422	63	.	.	PUNCT
taxlaw-2823	422	64	"	"	PUNCT
taxlaw-2823	422	65	)	)	PUNCT
taxlaw-2823	422	66	;	;	PUNCT
taxlaw-2823	422	67	kovatch	kovatch	NOUN
taxlaw-2823	422	68	,	,	PUNCT
taxlaw-2823	422	69	supra	supra	ADJ
taxlaw-2823	422	70	note	note	NOUN
taxlaw-2823	422	71	78	78	NUM
taxlaw-2823	422	72	,	,	PUNCT
taxlaw-2823	422	73	at	at	ADP
taxlaw-2823	422	74	277	277	NUM
taxlaw-2823	422	75	(	(	PUNCT
taxlaw-2823	422	76	"	"	PUNCT
taxlaw-2823	422	77	the	the	DET
taxlaw-2823	422	78	justification	justification	NOUN
taxlaw-2823	422	79	for	for	ADP
taxlaw-2823	422	80	the	the	DET
taxlaw-2823	422	81	revenue	revenue	NOUN
taxlaw-2823	422	82	rule	rule	NOUN
taxlaw-2823	422	83	,	,	PUNCT
taxlaw-2823	422	84	as	as	SCONJ
taxlaw-2823	422	85	stated	state	VERB
taxlaw-2823	422	86	by	by	ADP
taxlaw-2823	422	87	judge	judge	NOUN
taxlaw-2823	422	88	learned	learn	VERB
taxlaw-2823	422	89	hand	hand	NOUN
taxlaw-2823	422	90	,	,	PUNCT
taxlaw-2823	422	91	is	be	AUX
taxlaw-2823	422	92	to	to	PART
taxlaw-2823	422	93	avoid	avoid	VERB
taxlaw-2823	422	94	the	the	DET
taxlaw-2823	422	95	examination	examination	NOUN
taxlaw-2823	422	96	of	of	ADP
taxlaw-2823	422	97	the	the	DET
taxlaw-2823	422	98	revenue	revenue	NOUN
taxlaw-2823	422	99	laws	law	NOUN
taxlaw-2823	422	100	and	and	CCONJ
taxlaw-2823	422	101	policies	policy	NOUN
taxlaw-2823	422	102	of	of	ADP
taxlaw-2823	422	103	other	other	ADJ
taxlaw-2823	422	104	nations	nation	NOUN
taxlaw-2823	422	105	by	by	ADP
taxlaw-2823	422	106	u.s	u.s	PROPN
taxlaw-2823	422	107	.	.	PROPN
taxlaw-2823	422	108	courts	court	NOUN
taxlaw-2823	422	109	.	.	PUNCT
taxlaw-2823	422	110	"	"	PUNCT
taxlaw-2823	422	111	)	)	PUNCT
taxlaw-2823	422	112	;	;	PUNCT
taxlaw-2823	423	1	richard	richard	PROPN
taxlaw-2823	423	2	e.	e.	PROPN
taxlaw-2823	423	3	smith	smith	PROPN
taxlaw-2823	423	4	,	,	PUNCT
taxlaw-2823	423	5	186	186	NUM
taxlaw-2823	423	6	columbia	columbia	PROPN
taxlaw-2823	423	7	journal	journal	PROPN
taxlaw-2823	423	8	of	of	ADP
taxlaw-2823	423	9	tax	tax	NOUN
taxlaw-2823	423	10	law	law	NOUN
taxlaw-2823	424	1	[	[	X
taxlaw-2823	424	2	vol.5:170	vol.5:170	X
taxlaw-2823	424	3	this	this	DET
taxlaw-2823	424	4	justification	justification	NOUN
taxlaw-2823	424	5	rings	ring	NOUN
taxlaw-2823	424	6	hollow	hollow	VERB
taxlaw-2823	424	7	,	,	PUNCT
taxlaw-2823	424	8	though	though	ADV
taxlaw-2823	424	9	.	.	PUNCT
taxlaw-2823	425	1	in	in	ADP
taxlaw-2823	425	2	non	non	ADJ
taxlaw-2823	425	3	-	-	ADJ
taxlaw-2823	425	4	revenue	revenue	ADJ
taxlaw-2823	425	5	contexts	contexts	NOUN
taxlaw-2823	425	6	,	,	PUNCT
taxlaw-2823	425	7	u.s	u.s	PROPN
taxlaw-2823	425	8	.	.	PROPN
taxlaw-2823	425	9	courts	court	NOUN
taxlaw-2823	425	10	routinely	routinely	ADV
taxlaw-2823	425	11	evaluate	evaluate	VERB
taxlaw-2823	425	12	foreign	foreign	ADJ
taxlaw-2823	425	13	judgments	judgment	NOUN
taxlaw-2823	425	14	,	,	PUNCT
taxlaw-2823	425	15	and	and	CCONJ
taxlaw-2823	425	16	then	then	ADV
taxlaw-2823	425	17	enforce	enforce	VERB
taxlaw-2823	425	18	them	they	PRON
taxlaw-2823	425	19	or	or	CCONJ
taxlaw-2823	425	20	refuse	refuse	VERB
taxlaw-2823	425	21	to	to	PART
taxlaw-2823	425	22	enforce	enforce	VERB
taxlaw-2823	425	23	them.152	them.152	NOUN
taxlaw-2823	425	24	in	in	ADP
taxlaw-2823	425	25	enforcing	enforce	VERB
taxlaw-2823	425	26	foreign	foreign	ADJ
taxlaw-2823	425	27	judgments	judgment	NOUN
taxlaw-2823	425	28	,	,	PUNCT
taxlaw-2823	425	29	u.s	u.s	PROPN
taxlaw-2823	425	30	.	.	PROPN
taxlaw-2823	425	31	courts	court	NOUN
taxlaw-2823	425	32	must	must	AUX
taxlaw-2823	425	33	make	make	VERB
taxlaw-2823	425	34	judgments	judgment	NOUN
taxlaw-2823	425	35	about	about	ADP
taxlaw-2823	425	36	the	the	DET
taxlaw-2823	425	37	enforcement	enforcement	NOUN
taxlaw-2823	425	38	of	of	ADP
taxlaw-2823	425	39	or	or	CCONJ
taxlaw-2823	425	40	policies	policy	NOUN
taxlaw-2823	425	41	underlying	underlie	VERB
taxlaw-2823	425	42	foreign	foreign	ADJ
taxlaw-2823	425	43	law	law	NOUN
taxlaw-2823	425	44	.	.	PUNCT
taxlaw-2823	426	1	if	if	SCONJ
taxlaw-2823	426	2	a	a	DET
taxlaw-2823	426	3	foreign	foreign	ADJ
taxlaw-2823	426	4	plaintiff	plaintiff	NOUN
taxlaw-2823	426	5	asks	ask	VERB
taxlaw-2823	426	6	a	a	DET
taxlaw-2823	426	7	u.s	u.s	PROPN
taxlaw-2823	426	8	.	.	PROPN
taxlaw-2823	426	9	court	court	NOUN
taxlaw-2823	426	10	to	to	PART
taxlaw-2823	426	11	recognize	recognize	VERB
taxlaw-2823	426	12	and	and	CCONJ
taxlaw-2823	426	13	enforce	enforce	VERB
taxlaw-2823	426	14	a	a	DET
taxlaw-2823	426	15	foreign	foreign	ADJ
taxlaw-2823	426	16	judgment	judgment	NOUN
taxlaw-2823	426	17	other	other	ADJ
taxlaw-2823	426	18	than	than	ADP
taxlaw-2823	426	19	a	a	DET
taxlaw-2823	426	20	tax	tax	NOUN
taxlaw-2823	426	21	or	or	CCONJ
taxlaw-2823	426	22	a	a	DET
taxlaw-2823	426	23	penal	penal	ADJ
taxlaw-2823	426	24	judgment	judgment	NOUN
taxlaw-2823	426	25	,	,	PUNCT
taxlaw-2823	426	26	the	the	DET
taxlaw-2823	426	27	court	court	NOUN
taxlaw-2823	426	28	can	can	AUX
taxlaw-2823	426	29	and	and	CCONJ
taxlaw-2823	426	30	does	do	AUX
taxlaw-2823	426	31	evaluate	evaluate	VERB
taxlaw-2823	426	32	,	,	PUNCT
taxlaw-2823	426	33	among	among	ADP
taxlaw-2823	426	34	other	other	ADJ
taxlaw-2823	426	35	things	thing	NOUN
taxlaw-2823	426	36	,	,	PUNCT
taxlaw-2823	426	37	the	the	DET
taxlaw-2823	426	38	fairness	fairness	NOUN
taxlaw-2823	426	39	of	of	ADP
taxlaw-2823	426	40	the	the	DET
taxlaw-2823	426	41	tribunal	tribunal	NOUN
taxlaw-2823	426	42	and	and	CCONJ
taxlaw-2823	426	43	whether	whether	SCONJ
taxlaw-2823	426	44	the	the	DET
taxlaw-2823	426	45	cause	cause	NOUN
taxlaw-2823	426	46	of	of	ADP
taxlaw-2823	426	47	action	action	NOUN
taxlaw-2823	426	48	on	on	ADP
taxlaw-2823	426	49	which	which	PRON
taxlaw-2823	426	50	the	the	DET
taxlaw-2823	426	51	plaintiff	plaintiff	NOUN
taxlaw-2823	426	52	won	win	VERB
taxlaw-2823	426	53	the	the	DET
taxlaw-2823	426	54	judgment	judgment	NOUN
taxlaw-2823	426	55	violates	violate	VERB
taxlaw-2823	426	56	u.s	u.s	PROPN
taxlaw-2823	426	57	.	.	PROPN
taxlaw-2823	426	58	public	public	ADJ
taxlaw-2823	426	59	policy	policy	NOUN
taxlaw-2823	426	60	.	.	PUNCT
taxlaw-2823	427	1	153	153	NUM
taxlaw-2823	427	2	neither	neither	CCONJ
taxlaw-2823	427	3	courts	court	NOUN
taxlaw-2823	427	4	nor	nor	CCONJ
taxlaw-2823	427	5	commentators	commentator	NOUN
taxlaw-2823	427	6	,	,	PUNCT
taxlaw-2823	427	7	in	in	ADP
taxlaw-2823	427	8	laying	lay	VERB
taxlaw-2823	427	9	out	out	ADP
taxlaw-2823	427	10	the	the	DET
taxlaw-2823	427	11	justification	justification	NOUN
taxlaw-2823	427	12	for	for	ADP
taxlaw-2823	427	13	the	the	DET
taxlaw-2823	427	14	revenue	revenue	NOUN
taxlaw-2823	427	15	rule	rule	NOUN
taxlaw-2823	427	16	,	,	PUNCT
taxlaw-2823	427	17	have	have	AUX
taxlaw-2823	427	18	explained	explain	VERB
taxlaw-2823	427	19	why	why	SCONJ
taxlaw-2823	427	20	evaluating	evaluate	VERB
taxlaw-2823	427	21	foreign	foreign	ADJ
taxlaw-2823	427	22	revenue	revenue	NOUN
taxlaw-2823	427	23	laws	law	NOUN
taxlaw-2823	427	24	is	be	AUX
taxlaw-2823	427	25	more	more	ADV
taxlaw-2823	427	26	sensitive	sensitive	ADJ
taxlaw-2823	427	27	than	than	ADP
taxlaw-2823	427	28	,	,	PUNCT
taxlaw-2823	427	29	for	for	ADP
taxlaw-2823	427	30	example	example	NOUN
taxlaw-2823	427	31	,	,	PUNCT
taxlaw-2823	427	32	evaluating	evaluate	VERB
taxlaw-2823	427	33	foreign	foreign	ADJ
taxlaw-2823	427	34	contract	contract	NOUN
taxlaw-2823	427	35	law	law	NOUN
taxlaw-2823	427	36	or	or	CCONJ
taxlaw-2823	427	37	a	a	DET
taxlaw-2823	427	38	foreign	foreign	ADJ
taxlaw-2823	427	39	court	court	NOUN
taxlaw-2823	427	40	’s	’s	PART
taxlaw-2823	427	41	fairness	fairness	NOUN
taxlaw-2823	427	42	.	.	PUNCT
taxlaw-2823	428	1	whether	whether	SCONJ
taxlaw-2823	428	2	the	the	DET
taxlaw-2823	428	3	u.s	u.s	PROPN
taxlaw-2823	428	4	.	.	PROPN
taxlaw-2823	428	5	court	court	PROPN
taxlaw-2823	428	6	looks	look	VERB
taxlaw-2823	428	7	at	at	ADP
taxlaw-2823	428	8	revenue	revenue	NOUN
taxlaw-2823	428	9	laws	law	NOUN
taxlaw-2823	428	10	or	or	CCONJ
taxlaw-2823	428	11	other	other	ADJ
taxlaw-2823	428	12	laws	law	NOUN
taxlaw-2823	428	13	or	or	CCONJ
taxlaw-2823	428	14	procedures	procedure	NOUN
taxlaw-2823	428	15	,	,	PUNCT
taxlaw-2823	428	16	should	should	AUX
taxlaw-2823	428	17	it	it	PRON
taxlaw-2823	428	18	decline	decline	VERB
taxlaw-2823	428	19	to	to	PART
taxlaw-2823	428	20	enforce	enforce	VERB
taxlaw-2823	428	21	the	the	DET
taxlaw-2823	428	22	judgment	judgment	NOUN
taxlaw-2823	428	23	,	,	PUNCT
taxlaw-2823	428	24	the	the	DET
taxlaw-2823	428	25	u.s	u.s	PROPN
taxlaw-2823	428	26	.	.	PROPN
taxlaw-2823	428	27	court	court	NOUN
taxlaw-2823	428	28	impinges	impinge	VERB
taxlaw-2823	428	29	on	on	ADP
taxlaw-2823	428	30	the	the	DET
taxlaw-2823	428	31	sovereignty	sovereignty	NOUN
taxlaw-2823	428	32	of	of	ADP
taxlaw-2823	428	33	the	the	DET
taxlaw-2823	428	34	foreign	foreign	ADJ
taxlaw-2823	428	35	country	country	NOUN
taxlaw-2823	428	36	.	.	PUNCT
taxlaw-2823	429	1	and	and	CCONJ
taxlaw-2823	429	2	u.s	u.s	PROPN
taxlaw-2823	429	3	.	.	PROPN
taxlaw-2823	429	4	courts	court	NOUN
taxlaw-2823	429	5	do	do	AUX
taxlaw-2823	429	6	,	,	PUNCT
taxlaw-2823	429	7	where	where	SCONJ
taxlaw-2823	429	8	appropriate	appropriate	ADJ
taxlaw-2823	429	9	,	,	PUNCT
taxlaw-2823	429	10	refuse	refuse	VERB
taxlaw-2823	429	11	to	to	PART
taxlaw-2823	429	12	enforce	enforce	VERB
taxlaw-2823	429	13	foreign	foreign	ADJ
taxlaw-2823	429	14	judgments	judgment	NOUN
taxlaw-2823	429	15	,	,	PUNCT
taxlaw-2823	429	16	even	even	ADV
taxlaw-2823	429	17	where	where	SCONJ
taxlaw-2823	429	18	such	such	ADJ
taxlaw-2823	429	19	refusal	refusal	NOUN
taxlaw-2823	429	20	challenges	challenge	VERB
taxlaw-2823	429	21	a	a	DET
taxlaw-2823	429	22	foreign	foreign	ADJ
taxlaw-2823	429	23	country	country	NOUN
taxlaw-2823	429	24	’s	’s	PART
taxlaw-2823	429	25	sovereignty	sovereignty	NOUN
taxlaw-2823	429	26	.	.	PUNCT
taxlaw-2823	430	1	in	in	ADP
taxlaw-2823	430	2	bank	bank	PROPN
taxlaw-2823	430	3	melli	melli	PROPN
taxlaw-2823	430	4	iran	iran	PROPN
taxlaw-2823	431	1	v.	v.	ADP
taxlaw-2823	431	2	pahlavi,154	pahlavi,154	PROPN
taxlaw-2823	431	3	for	for	ADP
taxlaw-2823	431	4	example	example	NOUN
taxlaw-2823	431	5	,	,	PUNCT
taxlaw-2823	431	6	pahlavi	pahlavi	PROPN
taxlaw-2823	431	7	,	,	PUNCT
taxlaw-2823	431	8	the	the	DET
taxlaw-2823	431	9	sister	sister	NOUN
taxlaw-2823	431	10	of	of	ADP
taxlaw-2823	431	11	the	the	DET
taxlaw-2823	431	12	former	former	ADJ
taxlaw-2823	431	13	shah	shah	NOUN
taxlaw-2823	431	14	of	of	ADP
taxlaw-2823	431	15	iran	iran	PROPN
taxlaw-2823	431	16	,	,	PUNCT
taxlaw-2823	431	17	had	have	AUX
taxlaw-2823	431	18	signed	sign	VERB
taxlaw-2823	431	19	a	a	DET
taxlaw-2823	431	20	number	number	NOUN
taxlaw-2823	431	21	of	of	ADP
taxlaw-2823	431	22	promissory	promissory	NOUN
taxlaw-2823	431	23	notes	note	NOUN
taxlaw-2823	431	24	held	hold	VERB
taxlaw-2823	431	25	by	by	ADP
taxlaw-2823	431	26	two	two	NUM
taxlaw-2823	431	27	iranian	iranian	ADJ
taxlaw-2823	431	28	banks.155	banks.155	NOUN
taxlaw-2823	431	29	as	as	ADP
taxlaw-2823	431	30	a	a	DET
taxlaw-2823	431	31	result	result	NOUN
taxlaw-2823	431	32	of	of	ADP
taxlaw-2823	431	33	the	the	DET
taxlaw-2823	431	34	iranian	iranian	ADJ
taxlaw-2823	431	35	revolution	revolution	PROPN
taxlaw-2823	431	36	,	,	PUNCT
taxlaw-2823	431	37	the	the	DET
taxlaw-2823	431	38	shah	shah	NOUN
taxlaw-2823	431	39	and	and	CCONJ
taxlaw-2823	431	40	his	his	PRON
taxlaw-2823	431	41	family	family	NOUN
taxlaw-2823	431	42	fled	flee	VERB
taxlaw-2823	431	43	iran	iran	PROPN
taxlaw-2823	431	44	;	;	PUNCT
taxlaw-2823	431	45	the	the	DET
taxlaw-2823	431	46	banks	bank	NOUN
taxlaw-2823	431	47	brought	bring	VERB
taxlaw-2823	431	48	collection	collection	NOUN
taxlaw-2823	431	49	actions	action	NOUN
taxlaw-2823	431	50	against	against	ADP
taxlaw-2823	431	51	pahlavi	pahlavi	PROPN
taxlaw-2823	431	52	in	in	ADP
taxlaw-2823	431	53	iranian	iranian	PROPN
taxlaw-2823	431	54	courts.156	courts.156	PROPN
taxlaw-2823	431	55	the	the	DET
taxlaw-2823	431	56	banks	bank	NOUN
taxlaw-2823	431	57	obtained	obtain	VERB
taxlaw-2823	431	58	default	default	NOUN
taxlaw-2823	431	59	judgments	judgment	NOUN
taxlaw-2823	431	60	of	of	ADP
taxlaw-2823	431	61	$	$	SYM
taxlaw-2823	431	62	32	32	NUM
taxlaw-2823	431	63	million	million	NUM
taxlaw-2823	431	64	against	against	ADP
taxlaw-2823	431	65	her	she	PRON
taxlaw-2823	431	66	and	and	CCONJ
taxlaw-2823	431	67	sought	seek	VERB
taxlaw-2823	431	68	to	to	PART
taxlaw-2823	431	69	enforce	enforce	VERB
taxlaw-2823	431	70	those	those	DET
taxlaw-2823	431	71	judgments	judgment	NOUN
taxlaw-2823	431	72	under	under	ADP
taxlaw-2823	431	73	the	the	DET
taxlaw-2823	431	74	california	california	PROPN
taxlaw-2823	431	75	uniform	uniform	ADJ
taxlaw-2823	431	76	foreign	foreign	ADJ
taxlaw-2823	431	77	moneyjudgments	moneyjudgment	NOUN
taxlaw-2823	431	78	recognition	recognition	PROPN
taxlaw-2823	431	79	act.157	act.157	PROPN
taxlaw-2823	431	80	pahlavi	pahlavi	PROPN
taxlaw-2823	431	81	filed	file	VERB
taxlaw-2823	431	82	a	a	DET
taxlaw-2823	431	83	motion	motion	NOUN
taxlaw-2823	431	84	to	to	PART
taxlaw-2823	431	85	dismiss	dismiss	VERB
taxlaw-2823	431	86	,	,	PUNCT
taxlaw-2823	431	87	claiming	claim	VERB
taxlaw-2823	431	88	the	the	DET
taxlaw-2823	431	89	courts	court	NOUN
taxlaw-2823	431	90	had	have	AUX
taxlaw-2823	431	91	not	not	PART
taxlaw-2823	431	92	provided	provide	VERB
taxlaw-2823	431	93	for	for	ADP
taxlaw-2823	431	94	due	due	ADJ
taxlaw-2823	431	95	process	process	NOUN
taxlaw-2823	431	96	of	of	ADP
taxlaw-2823	431	97	law.158	law.158	NOUN
taxlaw-2823	431	98	the	the	DET
taxlaw-2823	431	99	court	court	NOUN
taxlaw-2823	431	100	of	of	ADP
taxlaw-2823	431	101	appeals	appeals	PROPN
taxlaw-2823	431	102	found	find	VERB
taxlaw-2823	431	103	the	the	DET
taxlaw-2823	431	104	iranian	iranian	ADJ
taxlaw-2823	431	105	courts	court	NOUN
taxlaw-2823	431	106	’	'	PUNCT
taxlaw-2823	431	107	judgments	judgment	NOUN
taxlaw-2823	431	108	deficient	deficient	ADJ
taxlaw-2823	431	109	:	:	PUNCT
taxlaw-2823	431	110	"	"	PUNCT
taxlaw-2823	431	111	pahlavi	pahlavi	NOUN
taxlaw-2823	431	112	could	could	AUX
taxlaw-2823	431	113	not	not	PART
taxlaw-2823	431	114	expect	expect	VERB
taxlaw-2823	431	115	fair	fair	ADJ
taxlaw-2823	431	116	treatment	treatment	NOUN
taxlaw-2823	431	117	from	from	ADP
taxlaw-2823	431	118	the	the	DET
taxlaw-2823	431	119	courts	court	NOUN
taxlaw-2823	431	120	of	of	ADP
taxlaw-2823	431	121	iran	iran	PROPN
taxlaw-2823	431	122	,	,	PUNCT
taxlaw-2823	431	123	could	could	AUX
taxlaw-2823	431	124	not	not	PART
taxlaw-2823	431	125	personally	personally	ADV
taxlaw-2823	431	126	appear	appear	VERB
taxlaw-2823	431	127	before	before	ADP
taxlaw-2823	431	128	those	those	DET
taxlaw-2823	431	129	courts	court	NOUN
taxlaw-2823	431	130	,	,	PUNCT
taxlaw-2823	431	131	could	could	AUX
taxlaw-2823	431	132	not	not	PART
taxlaw-2823	431	133	obtain	obtain	VERB
taxlaw-2823	431	134	proper	proper	ADJ
taxlaw-2823	431	135	legal	legal	ADJ
taxlaw-2823	431	136	representation	representation	NOUN
taxlaw-2823	431	137	in	in	ADP
taxlaw-2823	431	138	iran	iran	PROPN
taxlaw-2823	431	139	,	,	PUNCT
taxlaw-2823	431	140	and	and	CCONJ
taxlaw-2823	431	141	could	could	AUX
taxlaw-2823	431	142	not	not	PART
taxlaw-2823	431	143	even	even	ADV
taxlaw-2823	431	144	obtain	obtain	VERB
taxlaw-2823	431	145	local	local	ADJ
taxlaw-2823	431	146	witnesses	witness	NOUN
taxlaw-2823	431	147	on	on	ADP
taxlaw-2823	431	148	her	her	PRON
taxlaw-2823	431	149	behalf	behalf	NOUN
taxlaw-2823	431	150	.	.	PUNCT
taxlaw-2823	431	151	"	"	PUNCT
taxlaw-2823	432	1	159	159	NUM
taxlaw-2823	432	2	because	because	SCONJ
taxlaw-2823	432	3	the	the	DET
taxlaw-2823	432	4	iranian	iranian	PROPN
taxlaw-2823	432	5	justice	justice	NOUN
taxlaw-2823	432	6	system	system	NOUN
taxlaw-2823	432	7	lacked	lack	VERB
taxlaw-2823	432	8	even	even	ADV
taxlaw-2823	432	9	the	the	DET
taxlaw-2823	432	10	most	most	ADV
taxlaw-2823	432	11	rudimentary	rudimentary	ADJ
taxlaw-2823	432	12	due	due	ADJ
taxlaw-2823	432	13	process	process	NOUN
taxlaw-2823	432	14	,	,	PUNCT
taxlaw-2823	432	15	u.s	u.s	PROPN
taxlaw-2823	432	16	.	.	PROPN
taxlaw-2823	432	17	courts	court	NOUN
taxlaw-2823	432	18	would	would	AUX
taxlaw-2823	432	19	not	not	PART
taxlaw-2823	432	20	enforce	enforce	VERB
taxlaw-2823	432	21	the	the	DET
taxlaw-2823	432	22	judgment.160	judgment.160	NOUN
taxlaw-2823	432	23	moreover	moreover	ADV
taxlaw-2823	432	24	,	,	PUNCT
taxlaw-2823	432	25	u.s	u.s	PROPN
taxlaw-2823	432	26	.	.	PROPN
taxlaw-2823	432	27	courts	court	NOUN
taxlaw-2823	432	28	do	do	AUX
taxlaw-2823	432	29	not	not	PART
taxlaw-2823	432	30	limit	limit	VERB
taxlaw-2823	432	31	their	their	PRON
taxlaw-2823	432	32	careful	careful	ADJ
taxlaw-2823	432	33	scrutiny	scrutiny	NOUN
taxlaw-2823	432	34	to	to	ADP
taxlaw-2823	432	35	judgments	judgment	NOUN
taxlaw-2823	432	36	emanating	emanate	VERB
taxlaw-2823	432	37	from	from	ADP
taxlaw-2823	432	38	hostile	hostile	ADJ
taxlaw-2823	432	39	states.161	states.161	ADV
taxlaw-2823	432	40	even	even	ADV
taxlaw-2823	432	41	defendants	defendant	NOUN
taxlaw-2823	432	42	from	from	ADP
taxlaw-2823	432	43	our	our	PRON
taxlaw-2823	432	44	allies	ally	NOUN
taxlaw-2823	432	45	can	can	AUX
taxlaw-2823	432	46	raise	raise	VERB
taxlaw-2823	432	47	affirmative	affirmative	ADJ
taxlaw-2823	432	48	defenses	defense	NOUN
taxlaw-2823	432	49	to	to	ADP
taxlaw-2823	432	50	final	final	ADJ
taxlaw-2823	432	51	judgments	judgment	NOUN
taxlaw-2823	432	52	from	from	ADP
taxlaw-2823	432	53	their	their	PRON
taxlaw-2823	432	54	home	home	NOUN
taxlaw-2823	432	55	countries	country	NOUN
taxlaw-2823	432	56	.	.	PUNCT
taxlaw-2823	433	1	recently	recently	ADV
taxlaw-2823	433	2	,	,	PUNCT
taxlaw-2823	433	3	u.s	u.s	PROPN
taxlaw-2823	433	4	.	.	PROPN
taxlaw-2823	433	5	courts	court	NOUN
taxlaw-2823	433	6	have	have	AUX
taxlaw-2823	433	7	refused	refuse	VERB
taxlaw-2823	433	8	to	to	PART
taxlaw-2823	433	9	recognize	recognize	VERB
taxlaw-2823	433	10	and	and	CCONJ
taxlaw-2823	433	11	enforce	enforce	VERB
taxlaw-2823	433	12	several	several	ADJ
taxlaw-2823	433	13	final	final	ADJ
taxlaw-2823	433	14	judgments	judgment	NOUN
taxlaw-2823	433	15	from	from	ADP
taxlaw-2823	433	16	mexican	mexican	PROPN
taxlaw-2823	433	17	courts.162	courts.162	PROPN
taxlaw-2823	433	18	in	in	ADP
taxlaw-2823	433	19	one	one	NUM
taxlaw-2823	433	20	,	,	PUNCT
taxlaw-2823	433	21	pegaso	pegaso	NOUN
taxlaw-2823	433	22	note	note	NOUN
taxlaw-2823	433	23	,	,	PUNCT
taxlaw-2823	433	24	the	the	DET
taxlaw-2823	433	25	nonrecognition	nonrecognition	NOUN
taxlaw-2823	433	26	of	of	ADP
taxlaw-2823	433	27	foreign	foreign	ADJ
taxlaw-2823	433	28	tax	tax	NOUN
taxlaw-2823	433	29	judgments	judgment	NOUN
taxlaw-2823	433	30	:	:	PUNCT
taxlaw-2823	433	31	international	international	ADJ
taxlaw-2823	433	32	tax	tax	NOUN
taxlaw-2823	433	33	evasion	evasion	NOUN
taxlaw-2823	433	34	,	,	PUNCT
taxlaw-2823	433	35	1981	1981	NUM
taxlaw-2823	433	36	u.	u.	PROPN
taxlaw-2823	433	37	ill	ill	PROPN
taxlaw-2823	433	38	.	.	PUNCT
taxlaw-2823	434	1	l.	l.	PROPN
taxlaw-2823	434	2	rev	rev	PROPN
taxlaw-2823	434	3	.	.	PROPN
taxlaw-2823	434	4	241	241	NUM
taxlaw-2823	434	5	,	,	PUNCT
taxlaw-2823	434	6	256	256	NUM
taxlaw-2823	434	7	(	(	PUNCT
taxlaw-2823	434	8	1981	1981	NUM
taxlaw-2823	434	9	)	)	PUNCT
taxlaw-2823	434	10	(	(	PUNCT
taxlaw-2823	434	11	"	"	PUNCT
taxlaw-2823	434	12	the	the	DET
taxlaw-2823	434	13	most	most	ADV
taxlaw-2823	434	14	persuasive	persuasive	ADJ
taxlaw-2823	434	15	argument	argument	NOUN
taxlaw-2823	434	16	against	against	ADP
taxlaw-2823	434	17	recognition	recognition	NOUN
taxlaw-2823	434	18	of	of	ADP
taxlaw-2823	434	19	foreign	foreign	ADJ
taxlaw-2823	434	20	nation	nation	NOUN
taxlaw-2823	434	21	tax	tax	NOUN
taxlaw-2823	434	22	claims	claim	NOUN
taxlaw-2823	434	23	or	or	CCONJ
taxlaw-2823	434	24	judgments	judgment	NOUN
taxlaw-2823	434	25	is	be	AUX
taxlaw-2823	434	26	that	that	SCONJ
taxlaw-2823	434	27	the	the	DET
taxlaw-2823	434	28	courts	court	NOUN
taxlaw-2823	434	29	’	’	PART
taxlaw-2823	434	30	public	public	ADJ
taxlaw-2823	434	31	policy	policy	NOUN
taxlaw-2823	434	32	review	review	NOUN
taxlaw-2823	434	33	will	will	AUX
taxlaw-2823	434	34	inevitably	inevitably	ADV
taxlaw-2823	434	35	lead	lead	VERB
taxlaw-2823	434	36	to	to	ADP
taxlaw-2823	434	37	selective	selective	ADJ
taxlaw-2823	434	38	enforcement	enforcement	NOUN
taxlaw-2823	434	39	of	of	ADP
taxlaw-2823	434	40	such	such	ADJ
taxlaw-2823	434	41	claims	claim	NOUN
taxlaw-2823	434	42	,	,	PUNCT
taxlaw-2823	434	43	creating	create	VERB
taxlaw-2823	434	44	the	the	DET
taxlaw-2823	434	45	possibility	possibility	NOUN
taxlaw-2823	434	46	of	of	ADP
taxlaw-2823	434	47	offending	offend	VERB
taxlaw-2823	434	48	a	a	DET
taxlaw-2823	434	49	foreign	foreign	ADJ
taxlaw-2823	434	50	government	government	NOUN
taxlaw-2823	434	51	and	and	CCONJ
taxlaw-2823	434	52	hindering	hinder	VERB
taxlaw-2823	434	53	the	the	DET
taxlaw-2823	434	54	conduct	conduct	NOUN
taxlaw-2823	434	55	of	of	ADP
taxlaw-2823	434	56	foreign	foreign	ADJ
taxlaw-2823	434	57	relations	relation	NOUN
taxlaw-2823	434	58	.	.	PUNCT
taxlaw-2823	434	59	"	"	PUNCT
taxlaw-2823	434	60	)	)	PUNCT
taxlaw-2823	434	61	.	.	PUNCT
taxlaw-2823	435	1	152	152	NUM
taxlaw-2823	435	2	see	see	NOUN
taxlaw-2823	435	3	infra	infra	NOUN
taxlaw-2823	435	4	section	section	NOUN
taxlaw-2823	435	5	error	error	NOUN
taxlaw-2823	435	6	!	!	PUNCT
taxlaw-2823	436	1	reference	reference	NOUN
taxlaw-2823	436	2	source	source	NOUN
taxlaw-2823	436	3	not	not	PART
taxlaw-2823	436	4	found	find	VERB
taxlaw-2823	436	5	..	..	PUNCT
taxlaw-2823	436	6	153	153	NUM
taxlaw-2823	436	7	i.r.c	i.r.c	NOUN
taxlaw-2823	436	8	.	.	PUNCT
taxlaw-2823	437	1	§	§	PROPN
taxlaw-2823	437	2	482(1	482(1	NUM
taxlaw-2823	437	3	)	)	PUNCT
taxlaw-2823	437	4	,	,	PUNCT
taxlaw-2823	437	5	(	(	PUNCT
taxlaw-2823	437	6	2)(d	2)(d	NUM
taxlaw-2823	437	7	)	)	PUNCT
taxlaw-2823	437	8	(	(	PUNCT
taxlaw-2823	437	9	2012	2012	NUM
taxlaw-2823	437	10	)	)	PUNCT
taxlaw-2823	437	11	.	.	PUNCT
taxlaw-2823	438	1	154	154	NUM
taxlaw-2823	438	2	58	58	NUM
taxlaw-2823	438	3	f.3d	f.3d	NUM
taxlaw-2823	438	4	1406	1406	NUM
taxlaw-2823	438	5	(	(	PUNCT
taxlaw-2823	438	6	9th	9th	ADJ
taxlaw-2823	438	7	cir	cir	NOUN
taxlaw-2823	438	8	.	.	PROPN
taxlaw-2823	438	9	1995	1995	NUM
taxlaw-2823	438	10	)	)	PUNCT
taxlaw-2823	438	11	.	.	PUNCT
taxlaw-2823	439	1	155	155	NUM
taxlaw-2823	440	1	i	i	PRON
taxlaw-2823	440	2	d.	d.	PROPN
taxlaw-2823	440	3	at	at	ADP
taxlaw-2823	440	4	1408	1408	NUM
taxlaw-2823	440	5	.	.	PUNCT
taxlaw-2823	441	1	156	156	NUM
taxlaw-2823	442	1	i	i	PRON
taxlaw-2823	442	2	d.	d.	PROPN
taxlaw-2823	442	3	157	157	NUM
taxlaw-2823	443	1	i	i	PROPN
taxlaw-2823	443	2	d.	d.	PROPN
taxlaw-2823	443	3	158	158	NUM
taxlaw-2823	444	1	i	i	PRON
taxlaw-2823	444	2	d.	d.	PROPN
taxlaw-2823	444	3	159	159	NUM
taxlaw-2823	444	4	i	i	PRON
taxlaw-2823	444	5	d.	d.	PROPN
taxlaw-2823	444	6	at	at	ADP
taxlaw-2823	444	7	1413	1413	NUM
taxlaw-2823	444	8	.	.	PUNCT
taxlaw-2823	445	1	160	160	NUM
taxlaw-2823	445	2	i	i	NOUN
taxlaw-2823	445	3	d.	d.	PROPN
taxlaw-2823	445	4	161	161	NUM
taxlaw-2823	445	5	hossein	hossein	PROPN
taxlaw-2823	445	6	mousavian	mousavian	PROPN
taxlaw-2823	445	7	,	,	PUNCT
taxlaw-2823	445	8	an	an	DET
taxlaw-2823	445	9	opportunity	opportunity	NOUN
taxlaw-2823	445	10	for	for	ADP
taxlaw-2823	445	11	a	a	DET
taxlaw-2823	445	12	u.s.-iran	u.s.-iran	ADJ
taxlaw-2823	445	13	paradigm	paradigm	NOUN
taxlaw-2823	445	14	shift	shift	NOUN
taxlaw-2823	445	15	,	,	PUNCT
taxlaw-2823	445	16	wash	wash	VERB
taxlaw-2823	445	17	q.	q.	NOUN
taxlaw-2823	445	18	,	,	PUNCT
taxlaw-2823	445	19	winter	winter	NOUN
taxlaw-2823	445	20	2013	2013	NUM
taxlaw-2823	445	21	,	,	PUNCT
taxlaw-2823	445	22	at	at	ADP
taxlaw-2823	445	23	129	129	NUM
taxlaw-2823	445	24	,	,	PUNCT
taxlaw-2823	445	25	138	138	NUM
taxlaw-2823	445	26	(	(	PUNCT
taxlaw-2823	445	27	both	both	DET
taxlaw-2823	445	28	2012	2012	NUM
taxlaw-2823	445	29	presidential	presidential	ADJ
taxlaw-2823	445	30	candidates	candidate	NOUN
taxlaw-2823	445	31	identifying	identify	VERB
taxlaw-2823	445	32	iran	iran	PROPN
taxlaw-2823	445	33	as	as	ADP
taxlaw-2823	445	34	u.s	u.s	PROPN
taxlaw-2823	445	35	.	.	PROPN
taxlaw-2823	445	36	’s	’s	PART
taxlaw-2823	445	37	chief	chief	ADJ
taxlaw-2823	445	38	middle	middle	ADJ
taxlaw-2823	445	39	eastern	eastern	ADJ
taxlaw-2823	445	40	threat	threat	NOUN
taxlaw-2823	445	41	)	)	PUNCT
taxlaw-2823	445	42	.	.	PUNCT
taxlaw-2823	446	1	162	162	NUM
taxlaw-2823	446	2	timothy	timothy	PROPN
taxlaw-2823	446	3	g.	g.	PROPN
taxlaw-2823	446	4	nelson	nelson	PROPN
taxlaw-2823	446	5	,	,	PUNCT
taxlaw-2823	446	6	down	down	ADV
taxlaw-2823	446	7	in	in	ADP
taxlaw-2823	446	8	flames	flame	NOUN
taxlaw-2823	446	9	:	:	PUNCT
taxlaw-2823	446	10	three	three	NUM
taxlaw-2823	446	11	u.s	u.s	PROPN
taxlaw-2823	446	12	.	.	PROPN
taxlaw-2823	446	13	courts	court	NOUN
taxlaw-2823	446	14	decline	decline	VERB
taxlaw-2823	446	15	recognition	recognition	NOUN
taxlaw-2823	446	16	to	to	ADP
taxlaw-2823	446	17	judgments	judgment	NOUN
taxlaw-2823	446	18	from	from	ADP
taxlaw-2823	446	19	mexico	mexico	PROPN
taxlaw-2823	446	20	,	,	PUNCT
taxlaw-2823	446	21	citing	cite	VERB
taxlaw-2823	446	22	corruption	corruption	NOUN
taxlaw-2823	446	23	,	,	PUNCT
taxlaw-2823	446	24	44	44	NUM
taxlaw-2823	446	25	int’l	int’l	NUM
taxlaw-2823	446	26	law	law	NOUN
taxlaw-2823	446	27	.	.	PUNCT
taxlaw-2823	447	1	897	897	NUM
taxlaw-2823	447	2	,	,	PUNCT
taxlaw-2823	447	3	913	913	NUM
taxlaw-2823	447	4	(	(	PUNCT
taxlaw-2823	447	5	2010	2010	NUM
taxlaw-2823	447	6	)	)	PUNCT
taxlaw-2823	447	7	.	.	PUNCT
taxlaw-2823	448	1	2014	2014	NUM
taxlaw-2823	448	2	]	]	PUNCT
taxlaw-2823	449	1	the	the	DET
taxlaw-2823	449	2	u.s	u.s	PROPN
taxlaw-2823	449	3	.	.	PROPN
taxlaw-2823	449	4	as	as	ADP
taxlaw-2823	449	5	tax	tax	NOUN
taxlaw-2823	449	6	haven	haven	NOUN
taxlaw-2823	449	7	?	?	PUNCT
taxlaw-2823	450	1	187	187	NUM
taxlaw-2823	450	2	sued	sue	VERB
taxlaw-2823	450	3	bell	bell	NOUN
taxlaw-2823	450	4	helicopter	helicopter	NOUN
taxlaw-2823	450	5	for	for	ADP
taxlaw-2823	450	6	breach	breach	NOUN
taxlaw-2823	450	7	of	of	ADP
taxlaw-2823	450	8	contract	contract	NOUN
taxlaw-2823	450	9	in	in	ADP
taxlaw-2823	450	10	mexico	mexico	PROPN
taxlaw-2823	450	11	city	city	NOUN
taxlaw-2823	450	12	civil	civil	ADJ
taxlaw-2823	450	13	court	court	NOUN
taxlaw-2823	450	14	.	.	PUNCT
taxlaw-2823	451	1	163	163	NUM
taxlaw-2823	451	2	pegaso	pegaso	NOUN
taxlaw-2823	451	3	ultimately	ultimately	ADV
taxlaw-2823	451	4	won	win	VERB
taxlaw-2823	451	5	,	,	PUNCT
taxlaw-2823	451	6	and	and	CCONJ
taxlaw-2823	451	7	both	both	DET
taxlaw-2823	451	8	companies	company	NOUN
taxlaw-2823	451	9	provided	provide	VERB
taxlaw-2823	451	10	the	the	DET
taxlaw-2823	451	11	mexican	mexican	ADJ
taxlaw-2823	451	12	trial	trial	NOUN
taxlaw-2823	451	13	court	court	NOUN
taxlaw-2823	451	14	with	with	ADP
taxlaw-2823	451	15	expert	expert	ADJ
taxlaw-2823	451	16	damage	damage	NOUN
taxlaw-2823	451	17	reports.164	reports.164	NOUN
taxlaw-2823	451	18	the	the	DET
taxlaw-2823	451	19	experts	expert	NOUN
taxlaw-2823	451	20	’	’	PART
taxlaw-2823	451	21	damages	damage	NOUN
taxlaw-2823	451	22	calculations	calculation	NOUN
taxlaw-2823	451	23	differed	differ	VERB
taxlaw-2823	451	24	by	by	ADP
taxlaw-2823	451	25	more	more	ADJ
taxlaw-2823	451	26	than	than	ADP
taxlaw-2823	451	27	$	$	SYM
taxlaw-2823	451	28	10	10	NUM
taxlaw-2823	451	29	million	million	NUM
taxlaw-2823	451	30	,	,	PUNCT
taxlaw-2823	451	31	though	though	ADV
taxlaw-2823	451	32	,	,	PUNCT
taxlaw-2823	451	33	so	so	ADV
taxlaw-2823	451	34	the	the	DET
taxlaw-2823	451	35	judge	judge	NOUN
taxlaw-2823	451	36	appointed	appoint	VERB
taxlaw-2823	451	37	an	an	DET
taxlaw-2823	451	38	independent	independent	ADJ
taxlaw-2823	451	39	expert.165	expert.165	NOUN
taxlaw-2823	451	40	bell	bell	NOUN
taxlaw-2823	451	41	claimed	claim	VERB
taxlaw-2823	451	42	that	that	SCONJ
taxlaw-2823	451	43	the	the	DET
taxlaw-2823	451	44	judge	judge	NOUN
taxlaw-2823	451	45	did	do	AUX
taxlaw-2823	451	46	not	not	PART
taxlaw-2823	451	47	follow	follow	VERB
taxlaw-2823	451	48	mexican	mexican	ADJ
taxlaw-2823	451	49	law	law	NOUN
taxlaw-2823	451	50	in	in	ADP
taxlaw-2823	451	51	selecting	select	VERB
taxlaw-2823	451	52	the	the	DET
taxlaw-2823	451	53	independent	independent	ADJ
taxlaw-2823	451	54	expert	expert	NOUN
taxlaw-2823	451	55	,	,	PUNCT
taxlaw-2823	451	56	and	and	CCONJ
taxlaw-2823	451	57	that	that	SCONJ
taxlaw-2823	451	58	the	the	DET
taxlaw-2823	451	59	expert	expert	NOUN
taxlaw-2823	451	60	solicited	solicit	VERB
taxlaw-2823	451	61	a	a	DET
taxlaw-2823	451	62	bribe	bribe	NOUN
taxlaw-2823	451	63	from	from	ADP
taxlaw-2823	451	64	bell.166	bell.166	PRON
taxlaw-2823	451	65	when	when	SCONJ
taxlaw-2823	451	66	bell	bell	PROPN
taxlaw-2823	451	67	refused	refuse	VERB
taxlaw-2823	451	68	to	to	PART
taxlaw-2823	451	69	pay	pay	VERB
taxlaw-2823	451	70	the	the	DET
taxlaw-2823	451	71	bribe	bribe	NOUN
taxlaw-2823	451	72	,	,	PUNCT
taxlaw-2823	451	73	the	the	DET
taxlaw-2823	451	74	expert	expert	NOUN
taxlaw-2823	451	75	issued	issue	VERB
taxlaw-2823	451	76	a	a	DET
taxlaw-2823	451	77	report	report	NOUN
taxlaw-2823	451	78	finding	find	VERB
taxlaw-2823	451	79	damages	damage	NOUN
taxlaw-2823	451	80	that	that	PRON
taxlaw-2823	451	81	exceeded	exceed	VERB
taxlaw-2823	451	82	even	even	ADV
taxlaw-2823	451	83	those	those	PRON
taxlaw-2823	451	84	calculated	calculate	VERB
taxlaw-2823	451	85	by	by	ADP
taxlaw-2823	451	86	pegaso	pegaso	PROPN
taxlaw-2823	451	87	’s	’s	PART
taxlaw-2823	451	88	expert.167	expert.167	PROPN
taxlaw-2823	451	89	the	the	DET
taxlaw-2823	451	90	delaware	delaware	PROPN
taxlaw-2823	451	91	court	court	PROPN
taxlaw-2823	451	92	found	find	VERB
taxlaw-2823	451	93	that	that	SCONJ
taxlaw-2823	451	94	it	it	PRON
taxlaw-2823	451	95	could	could	AUX
taxlaw-2823	451	96	not	not	PART
taxlaw-2823	451	97	enforce	enforce	VERB
taxlaw-2823	451	98	the	the	DET
taxlaw-2823	451	99	mexican	mexican	ADJ
taxlaw-2823	451	100	judgment	judgment	NOUN
taxlaw-2823	451	101	,	,	PUNCT
taxlaw-2823	451	102	inasmuch	inasmuch	ADJ
taxlaw-2823	451	103	as	as	SCONJ
taxlaw-2823	451	104	the	the	DET
taxlaw-2823	451	105	evidence	evidence	NOUN
taxlaw-2823	451	106	indicated	indicate	VERB
taxlaw-2823	451	107	it	it	PRON
taxlaw-2823	451	108	had	have	AUX
taxlaw-2823	451	109	been	be	AUX
taxlaw-2823	451	110	fraudulently	fraudulently	ADV
taxlaw-2823	451	111	obtained	obtain	VERB
taxlaw-2823	451	112	,	,	PUNCT
taxlaw-2823	451	113	with	with	ADP
taxlaw-2823	451	114	both	both	CCONJ
taxlaw-2823	451	115	the	the	DET
taxlaw-2823	451	116	judge	judge	NOUN
taxlaw-2823	451	117	and	and	CCONJ
taxlaw-2823	451	118	the	the	DET
taxlaw-2823	451	119	expert	expert	NOUN
taxlaw-2823	451	120	acting	act	VERB
taxlaw-2823	451	121	illegally.168	illegally.168	NOUN
taxlaw-2823	451	122	in	in	ADP
taxlaw-2823	451	123	a	a	DET
taxlaw-2823	451	124	second	second	ADJ
taxlaw-2823	451	125	mexican	mexican	ADJ
taxlaw-2823	451	126	judgment	judgment	NOUN
taxlaw-2823	451	127	involving	involve	VERB
taxlaw-2823	451	128	judicial	judicial	ADJ
taxlaw-2823	451	129	fraud	fraud	NOUN
taxlaw-2823	451	130	,	,	PUNCT
taxlaw-2823	451	131	u.s	u.s	PROPN
taxlaw-2823	451	132	.	.	PROPN
taxlaw-2823	451	133	courts	court	NOUN
taxlaw-2823	451	134	also	also	ADV
taxlaw-2823	451	135	refused	refuse	VERB
taxlaw-2823	451	136	to	to	PART
taxlaw-2823	451	137	enforce	enforce	VERB
taxlaw-2823	451	138	the	the	DET
taxlaw-2823	451	139	foreign	foreign	ADJ
taxlaw-2823	451	140	final	final	ADJ
taxlaw-2823	451	141	judgment	judgment	NOUN
taxlaw-2823	451	142	.	.	PUNCT
taxlaw-2823	452	1	169	169	NUM
taxlaw-2823	452	2	richard	richard	PROPN
taxlaw-2823	452	3	greene	greene	PROPN
taxlaw-2823	452	4	and	and	CCONJ
taxlaw-2823	452	5	john	john	PROPN
taxlaw-2823	452	6	robert	robert	PROPN
taxlaw-2823	452	7	burke	burke	PROPN
taxlaw-2823	452	8	started	start	VERB
taxlaw-2823	452	9	a	a	DET
taxlaw-2823	452	10	restaurant	restaurant	NOUN
taxlaw-2823	452	11	and	and	CCONJ
taxlaw-2823	452	12	cantina	cantina	PROPN
taxlaw-2823	452	13	in	in	ADP
taxlaw-2823	452	14	cabo	cabo	PROPN
taxlaw-2823	452	15	san	san	PROPN
taxlaw-2823	452	16	lucas	lucas	PROPN
taxlaw-2823	452	17	,	,	PUNCT
taxlaw-2823	452	18	mexico.170	mexico.170	ADJ
taxlaw-2823	452	19	the	the	DET
taxlaw-2823	452	20	business	business	NOUN
taxlaw-2823	452	21	soon	soon	ADV
taxlaw-2823	452	22	ran	run	VERB
taxlaw-2823	452	23	into	into	ADP
taxlaw-2823	452	24	trouble	trouble	NOUN
taxlaw-2823	452	25	,	,	PUNCT
taxlaw-2823	452	26	and	and	CCONJ
taxlaw-2823	452	27	burke	burke	PROPN
taxlaw-2823	452	28	allegedly	allegedly	ADV
taxlaw-2823	452	29	signed	sign	VERB
taxlaw-2823	452	30	an	an	DET
taxlaw-2823	452	31	i.o.u	i.o.u	NOUN
taxlaw-2823	452	32	.	.	PUNCT
taxlaw-2823	453	1	for	for	ADP
taxlaw-2823	453	2	$	$	SYM
taxlaw-2823	453	3	250,000.171	250,000.171	NUM
taxlaw-2823	453	4	greene	greene	NOUN
taxlaw-2823	453	5	eventually	eventually	ADV
taxlaw-2823	453	6	filed	file	VERB
taxlaw-2823	453	7	a	a	DET
taxlaw-2823	453	8	lawsuit	lawsuit	NOUN
taxlaw-2823	453	9	in	in	ADP
taxlaw-2823	453	10	the	the	DET
taxlaw-2823	453	11	court	court	NOUN
taxlaw-2823	453	12	of	of	ADP
taxlaw-2823	453	13	first	first	ADJ
taxlaw-2823	453	14	instance	instance	NOUN
taxlaw-2823	453	15	in	in	ADP
taxlaw-2823	453	16	cabo	cabo	PROPN
taxlaw-2823	453	17	san	san	PROPN
taxlaw-2823	453	18	lucas	lucas	PROPN
taxlaw-2823	453	19	,	,	PUNCT
taxlaw-2823	453	20	and	and	CCONJ
taxlaw-2823	453	21	,	,	PUNCT
taxlaw-2823	453	22	burke	burke	PROPN
taxlaw-2823	453	23	alleged	allege	VERB
taxlaw-2823	453	24	,	,	PUNCT
taxlaw-2823	453	25	he	he	PRON
taxlaw-2823	453	26	bribed	bribe	VERB
taxlaw-2823	453	27	the	the	DET
taxlaw-2823	453	28	judge	judge	NOUN
taxlaw-2823	453	29	to	to	PART
taxlaw-2823	453	30	enter	enter	VERB
taxlaw-2823	453	31	the	the	DET
taxlaw-2823	453	32	i.o.u	i.o.u	NOUN
taxlaw-2823	453	33	.	.	PUNCT
taxlaw-2823	454	1	into	into	ADP
taxlaw-2823	454	2	the	the	DET
taxlaw-2823	454	3	court	court	NOUN
taxlaw-2823	454	4	system	system	NOUN
taxlaw-2823	454	5	without	without	ADP
taxlaw-2823	454	6	informing	inform	VERB
taxlaw-2823	454	7	burke.172	burke.172	NOUN
taxlaw-2823	454	8	by	by	ADP
taxlaw-2823	454	9	the	the	DET
taxlaw-2823	454	10	time	time	NOUN
taxlaw-2823	454	11	a	a	DET
taxlaw-2823	454	12	u.s	u.s	PROPN
taxlaw-2823	454	13	.	.	PROPN
taxlaw-2823	454	14	court	court	NOUN
taxlaw-2823	454	15	was	be	AUX
taxlaw-2823	454	16	asked	ask	VERB
taxlaw-2823	454	17	to	to	PART
taxlaw-2823	454	18	enforce	enforce	VERB
taxlaw-2823	454	19	the	the	DET
taxlaw-2823	454	20	judgment	judgment	NOUN
taxlaw-2823	454	21	,	,	PUNCT
taxlaw-2823	454	22	evidence	evidence	NOUN
taxlaw-2823	454	23	existed	exist	VERB
taxlaw-2823	454	24	indicating	indicate	VERB
taxlaw-2823	454	25	that	that	SCONJ
taxlaw-2823	454	26	not	not	PART
taxlaw-2823	454	27	only	only	ADV
taxlaw-2823	454	28	had	have	AUX
taxlaw-2823	454	29	green	green	ADJ
taxlaw-2823	454	30	bribed	bribe	VERB
taxlaw-2823	454	31	the	the	DET
taxlaw-2823	454	32	judge	judge	NOUN
taxlaw-2823	454	33	,	,	PUNCT
taxlaw-2823	454	34	but	but	CCONJ
taxlaw-2823	454	35	later	later	ADV
taxlaw-2823	454	36	the	the	DET
taxlaw-2823	454	37	judge	judge	NOUN
taxlaw-2823	454	38	had	have	AUX
taxlaw-2823	454	39	become	become	VERB
taxlaw-2823	454	40	greene	greene	PROPN
taxlaw-2823	454	41	’s	’s	PART
taxlaw-2823	454	42	attorney.173	attorney.173	PROPN
taxlaw-2823	454	43	moreover	moreover	ADV
taxlaw-2823	454	44	,	,	PUNCT
taxlaw-2823	454	45	the	the	DET
taxlaw-2823	454	46	settlement	settlement	NOUN
taxlaw-2823	454	47	agreement	agreement	NOUN
taxlaw-2823	454	48	had	have	VERB
taxlaw-2823	454	49	other	other	ADJ
taxlaw-2823	454	50	serious	serious	ADJ
taxlaw-2823	454	51	problems.174	problems.174	ADP
taxlaw-2823	454	52	as	as	ADP
taxlaw-2823	454	53	a	a	DET
taxlaw-2823	454	54	result	result	NOUN
taxlaw-2823	454	55	,	,	PUNCT
taxlaw-2823	454	56	the	the	DET
taxlaw-2823	454	57	u.s	u.s	PROPN
taxlaw-2823	454	58	.	.	PROPN
taxlaw-2823	454	59	court	court	PROPN
taxlaw-2823	454	60	held	hold	VERB
taxlaw-2823	454	61	that	that	SCONJ
taxlaw-2823	454	62	the	the	DET
taxlaw-2823	454	63	judgment	judgment	NOUN
taxlaw-2823	454	64	was	be	AUX
taxlaw-2823	454	65	"	"	PUNCT
taxlaw-2823	454	66	so	so	ADV
taxlaw-2823	454	67	deficient	deficient	ADJ
taxlaw-2823	454	68	—	—	PUNCT
taxlaw-2823	454	69	or	or	CCONJ
taxlaw-2823	454	70	to	to	PART
taxlaw-2823	454	71	use	use	VERB
taxlaw-2823	454	72	judge	judge	PROPN
taxlaw-2823	454	73	blackburn	blackburn	PROPN
taxlaw-2823	454	74	’s	’s	PART
taxlaw-2823	454	75	term	term	NOUN
taxlaw-2823	454	76	,	,	PUNCT
taxlaw-2823	454	77	'	'	PUNCT
taxlaw-2823	454	78	riddled'—with	riddled'—with	ADP
taxlaw-2823	454	79	questionable	questionable	ADJ
taxlaw-2823	454	80	features	feature	NOUN
taxlaw-2823	454	81	,	,	PUNCT
taxlaw-2823	454	82	irregular	irregular	ADJ
taxlaw-2823	454	83	court	court	NOUN
taxlaw-2823	454	84	proceedings	proceeding	NOUN
taxlaw-2823	454	85	,	,	PUNCT
taxlaw-2823	454	86	disputed	dispute	VERB
taxlaw-2823	454	87	legitimacy	legitimacy	NOUN
taxlaw-2823	454	88	and	and	CCONJ
taxlaw-2823	454	89	contested	contested	ADJ
taxlaw-2823	454	90	translations	translation	NOUN
taxlaw-2823	454	91	,	,	PUNCT
taxlaw-2823	454	92	an	an	DET
taxlaw-2823	454	93	absence	absence	NOUN
taxlaw-2823	454	94	of	of	ADP
taxlaw-2823	454	95	due	due	ADJ
taxlaw-2823	454	96	process	process	NOUN
taxlaw-2823	454	97	and	and	CCONJ
taxlaw-2823	454	98	,	,	PUNCT
taxlaw-2823	454	99	yes	yes	INTJ
taxlaw-2823	454	100	,	,	PUNCT
taxlaw-2823	454	101	evident	evident	ADJ
taxlaw-2823	454	102	fraud	fraud	NOUN
taxlaw-2823	454	103	,	,	PUNCT
taxlaw-2823	454	104	that	that	SCONJ
taxlaw-2823	454	105	the	the	DET
taxlaw-2823	454	106	court	court	NOUN
taxlaw-2823	454	107	can	can	AUX
taxlaw-2823	454	108	not	not	PART
taxlaw-2823	454	109	conclude	conclude	VERB
taxlaw-2823	454	110	that	that	SCONJ
taxlaw-2823	454	111	[	[	X
taxlaw-2823	454	112	it	it	PRON
taxlaw-2823	454	113	is	be	AUX
taxlaw-2823	454	114	]	]	PUNCT
taxlaw-2823	454	115	valid	valid	ADJ
taxlaw-2823	454	116	,	,	PUNCT
taxlaw-2823	454	117	legitimate	legitimate	ADJ
taxlaw-2823	454	118	or	or	CCONJ
taxlaw-2823	454	119	that	that	SCONJ
taxlaw-2823	454	120	[	[	X
taxlaw-2823	454	121	it	it	PRON
taxlaw-2823	454	122	]	]	PUNCT
taxlaw-2823	454	123	should	should	AUX
taxlaw-2823	454	124	not	not	PART
taxlaw-2823	454	125	be	be	AUX
taxlaw-2823	454	126	set	set	VERB
taxlaw-2823	454	127	aside	aside	ADV
taxlaw-2823	454	128	.	.	PUNCT
taxlaw-2823	455	1	"175	"175	PROPN
taxlaw-2823	455	2	in	in	ADP
taxlaw-2823	455	3	each	each	PRON
taxlaw-2823	455	4	of	of	ADP
taxlaw-2823	455	5	these	these	DET
taxlaw-2823	455	6	cases	case	NOUN
taxlaw-2823	455	7	,	,	PUNCT
taxlaw-2823	455	8	a	a	DET
taxlaw-2823	455	9	u.s	u.s	PROPN
taxlaw-2823	455	10	.	.	PROPN
taxlaw-2823	455	11	court	court	NOUN
taxlaw-2823	455	12	judged	judge	VERB
taxlaw-2823	455	13	whether	whether	SCONJ
taxlaw-2823	455	14	a	a	DET
taxlaw-2823	455	15	foreign	foreign	ADJ
taxlaw-2823	455	16	court	court	NOUN
taxlaw-2823	455	17	’s	’s	PART
taxlaw-2823	455	18	decision	decision	NOUN
taxlaw-2823	455	19	resulted	result	VERB
taxlaw-2823	455	20	from	from	ADP
taxlaw-2823	455	21	a	a	DET
taxlaw-2823	455	22	fair	fair	ADJ
taxlaw-2823	455	23	process	process	NOUN
taxlaw-2823	455	24	.	.	PUNCT
taxlaw-2823	456	1	in	in	ADP
taxlaw-2823	456	2	determining	determine	VERB
taxlaw-2823	456	3	that	that	SCONJ
taxlaw-2823	456	4	the	the	DET
taxlaw-2823	456	5	judges	judge	NOUN
taxlaw-2823	456	6	had	have	AUX
taxlaw-2823	456	7	acted	act	VERB
taxlaw-2823	456	8	fraudulently	fraudulently	ADV
taxlaw-2823	456	9	and	and	CCONJ
taxlaw-2823	456	10	that	that	SCONJ
taxlaw-2823	456	11	defendants	defendant	NOUN
taxlaw-2823	456	12	had	have	AUX
taxlaw-2823	456	13	not	not	PART
taxlaw-2823	456	14	received	receive	VERB
taxlaw-2823	456	15	due	due	ADJ
taxlaw-2823	456	16	process	process	NOUN
taxlaw-2823	456	17	,	,	PUNCT
taxlaw-2823	456	18	the	the	DET
taxlaw-2823	456	19	u.s	u.s	PROPN
taxlaw-2823	456	20	.	.	PROPN
taxlaw-2823	456	21	courts	court	NOUN
taxlaw-2823	456	22	judged	judge	VERB
taxlaw-2823	456	23	the	the	DET
taxlaw-2823	456	24	actions	action	NOUN
taxlaw-2823	456	25	of	of	ADP
taxlaw-2823	456	26	foreign	foreign	ADJ
taxlaw-2823	456	27	government	government	NOUN
taxlaw-2823	456	28	actors	actor	NOUN
taxlaw-2823	456	29	.	.	PUNCT
taxlaw-2823	457	1	notwithstanding	notwithstanding	ADP
taxlaw-2823	457	2	the	the	DET
taxlaw-2823	457	3	sovereignty	sovereignty	NOUN
taxlaw-2823	457	4	of	of	ADP
taxlaw-2823	457	5	these	these	DET
taxlaw-2823	457	6	foreign	foreign	ADJ
taxlaw-2823	457	7	nations	nation	NOUN
taxlaw-2823	457	8	,	,	PUNCT
taxlaw-2823	457	9	the	the	DET
taxlaw-2823	457	10	u.s	u.s	PROPN
taxlaw-2823	457	11	.	.	PROPN
taxlaw-2823	457	12	courts	court	NOUN
taxlaw-2823	457	13	decided	decide	VERB
taxlaw-2823	457	14	not	not	PART
taxlaw-2823	457	15	to	to	PART
taxlaw-2823	457	16	recognize	recognize	VERB
taxlaw-2823	457	17	and	and	CCONJ
taxlaw-2823	457	18	enforce	enforce	VERB
taxlaw-2823	457	19	their	their	PRON
taxlaw-2823	457	20	final	final	ADJ
taxlaw-2823	457	21	judgments	judgment	NOUN
taxlaw-2823	457	22	.	.	PUNCT
taxlaw-2823	458	1	there	there	PRON
taxlaw-2823	458	2	is	be	VERB
taxlaw-2823	458	3	no	no	DET
taxlaw-2823	458	4	reason	reason	NOUN
taxlaw-2823	458	5	to	to	PART
taxlaw-2823	458	6	think	think	VERB
taxlaw-2823	458	7	that	that	SCONJ
taxlaw-2823	458	8	u.s	u.s	PROPN
taxlaw-2823	458	9	.	.	PROPN
taxlaw-2823	458	10	courts	court	NOUN
taxlaw-2823	458	11	would	would	AUX
taxlaw-2823	458	12	not	not	PART
taxlaw-2823	458	13	similarly	similarly	ADV
taxlaw-2823	458	14	exercise	exercise	VERB
taxlaw-2823	458	15	such	such	ADJ
taxlaw-2823	458	16	judgments	judgment	NOUN
taxlaw-2823	458	17	when	when	SCONJ
taxlaw-2823	458	18	asked	ask	VERB
taxlaw-2823	458	19	to	to	PART
taxlaw-2823	458	20	enforce	enforce	VERB
taxlaw-2823	458	21	foreign	foreign	ADJ
taxlaw-2823	458	22	revenue	revenue	NOUN
taxlaw-2823	458	23	claims	claim	NOUN
taxlaw-2823	458	24	.	.	PUNCT
taxlaw-2823	459	1	the	the	DET
taxlaw-2823	459	2	sovereignty	sovereignty	NOUN
taxlaw-2823	459	3	justification	justification	NOUN
taxlaw-2823	459	4	for	for	ADP
taxlaw-2823	459	5	the	the	DET
taxlaw-2823	459	6	revenue	revenue	NOUN
taxlaw-2823	459	7	rule	rule	NOUN
taxlaw-2823	459	8	thus	thus	ADV
taxlaw-2823	459	9	appears	appear	VERB
taxlaw-2823	459	10	to	to	PART
taxlaw-2823	459	11	fall	fall	VERB
taxlaw-2823	459	12	flat	flat	ADJ
taxlaw-2823	459	13	.	.	PUNCT
taxlaw-2823	460	1	v.	v.	ADP
taxlaw-2823	460	2	a	a	DET
taxlaw-2823	460	3	framework	framework	NOUN
taxlaw-2823	460	4	for	for	ADP
taxlaw-2823	460	5	revocation	revocation	NOUN
taxlaw-2823	460	6	:	:	PUNCT
taxlaw-2823	460	7	policy	policy	NOUN
taxlaw-2823	460	8	considerations	consideration	NOUN
taxlaw-2823	460	9	as	as	SCONJ
taxlaw-2823	460	10	discussed	discuss	VERB
taxlaw-2823	460	11	above	above	ADV
taxlaw-2823	460	12	,	,	PUNCT
taxlaw-2823	460	13	the	the	DET
taxlaw-2823	460	14	revenue	revenue	NOUN
taxlaw-2823	460	15	rule	rule	NOUN
taxlaw-2823	460	16	does	do	AUX
taxlaw-2823	460	17	not	not	PART
taxlaw-2823	460	18	present	present	VERB
taxlaw-2823	460	19	the	the	DET
taxlaw-2823	460	20	sole	sole	ADJ
taxlaw-2823	460	21	,	,	PUNCT
taxlaw-2823	460	22	or	or	CCONJ
taxlaw-2823	460	23	perhaps	perhaps	ADV
taxlaw-2823	460	24	even	even	ADV
taxlaw-2823	460	25	the	the	DET
taxlaw-2823	460	26	most	most	ADV
taxlaw-2823	460	27	significant	significant	ADJ
taxlaw-2823	460	28	,	,	PUNCT
taxlaw-2823	460	29	obstacle	obstacle	NOUN
taxlaw-2823	460	30	to	to	ADP
taxlaw-2823	460	31	foreign	foreign	ADJ
taxlaw-2823	460	32	governments	government	NOUN
taxlaw-2823	460	33	’	'	PUNCT
taxlaw-2823	460	34	preventing	prevent	VERB
taxlaw-2823	460	35	tax	tax	NOUN
taxlaw-2823	460	36	evasion	evasion	NOUN
taxlaw-2823	460	37	by	by	ADP
taxlaw-2823	460	38	their	their	PRON
taxlaw-2823	460	39	citizens	citizen	NOUN
taxlaw-2823	460	40	and	and	CCONJ
taxlaw-2823	460	41	residents	resident	NOUN
taxlaw-2823	460	42	.	.	PUNCT
taxlaw-2823	461	1	why	why	SCONJ
taxlaw-2823	461	2	,	,	PUNCT
taxlaw-2823	461	3	then	then	ADV
taxlaw-2823	461	4	,	,	PUNCT
taxlaw-2823	461	5	do	do	AUX
taxlaw-2823	461	6	i	i	PRON
taxlaw-2823	461	7	advocate	advocate	VERB
taxlaw-2823	461	8	eliminating	eliminate	VERB
taxlaw-2823	461	9	the	the	DET
taxlaw-2823	461	10	revenue	revenue	NOUN
taxlaw-2823	461	11	rule	rule	NOUN
taxlaw-2823	461	12	,	,	PUNCT
taxlaw-2823	461	13	rather	rather	ADV
taxlaw-2823	461	14	than	than	ADP
taxlaw-2823	461	15	163	163	NUM
taxlaw-2823	461	16	transportes	transportes	PROPN
taxlaw-2823	461	17	aeroeos	aeroeos	PROPN
taxlaw-2823	461	18	pegaso	pegaso	PROPN
taxlaw-2823	461	19	,	,	PUNCT
taxlaw-2823	461	20	s.a	s.a	PROPN
taxlaw-2823	461	21	.	.	PROPN
taxlaw-2823	461	22	de	de	PROPN
taxlaw-2823	461	23	c.v	c.v	PROPN
taxlaw-2823	461	24	.	.	PROPN
taxlaw-2823	461	25	v.	v.	ADP
taxlaw-2823	461	26	bell	bell	PROPN
taxlaw-2823	461	27	helicopter	helicopter	NOUN
taxlaw-2823	461	28	textron	textron	PROPN
taxlaw-2823	461	29	,	,	PUNCT
taxlaw-2823	461	30	inc	inc	PROPN
taxlaw-2823	461	31	.	.	PROPN
taxlaw-2823	461	32	,	,	PUNCT
taxlaw-2823	461	33	623	623	NUM
taxlaw-2823	461	34	f.	f.	PROPN
taxlaw-2823	461	35	supp	supp	PROPN
taxlaw-2823	461	36	.	.	PUNCT
taxlaw-2823	462	1	2d	2d	PROPN
taxlaw-2823	462	2	518	518	NUM
taxlaw-2823	462	3	,	,	PUNCT
taxlaw-2823	462	4	523	523	NUM
taxlaw-2823	462	5	(	(	PUNCT
taxlaw-2823	462	6	d.	d.	PROPN
taxlaw-2823	462	7	del	del	PROPN
taxlaw-2823	462	8	.	.	PROPN
taxlaw-2823	462	9	2009	2009	NUM
taxlaw-2823	462	10	)	)	PUNCT
taxlaw-2823	462	11	.	.	PUNCT
taxlaw-2823	463	1	164	164	NUM
taxlaw-2823	464	1	i	i	PRON
taxlaw-2823	464	2	d.	d.	NOUN
taxlaw-2823	464	3	at	at	ADP
taxlaw-2823	464	4	524	524	NUM
taxlaw-2823	464	5	.	.	PUNCT
taxlaw-2823	465	1	165	165	NUM
taxlaw-2823	466	1	i	i	PRON
taxlaw-2823	466	2	d.	d.	PROPN
taxlaw-2823	466	3	at	at	ADP
taxlaw-2823	466	4	524–25	524–25	NUM
taxlaw-2823	466	5	.	.	PROPN
taxlaw-2823	467	1	166	166	NUM
taxlaw-2823	468	1	i	i	PRON
taxlaw-2823	468	2	d.	d.	PROPN
taxlaw-2823	468	3	at	at	ADP
taxlaw-2823	468	4	525–26	525–26	NUM
taxlaw-2823	468	5	.	.	PUNCT
taxlaw-2823	469	1	167	167	NUM
taxlaw-2823	470	1	i	i	PRON
taxlaw-2823	470	2	d.	d.	NOUN
taxlaw-2823	470	3	at	at	ADP
taxlaw-2823	470	4	526	526	NUM
taxlaw-2823	470	5	.	.	PUNCT
taxlaw-2823	471	1	168	168	NUM
taxlaw-2823	471	2	i	i	PRON
taxlaw-2823	471	3	d.	d.	PROPN
taxlaw-2823	471	4	at	at	ADP
taxlaw-2823	471	5	538	538	NUM
taxlaw-2823	471	6	.	.	NOUN
taxlaw-2823	471	7	169	169	NUM
taxlaw-2823	471	8	in	in	ADP
taxlaw-2823	471	9	re	re	PROPN
taxlaw-2823	471	10	burke	burke	PROPN
taxlaw-2823	471	11	,	,	PUNCT
taxlaw-2823	471	12	374	374	NUM
taxlaw-2823	471	13	b.r	b.r	PROPN
taxlaw-2823	471	14	.	.	PROPN
taxlaw-2823	471	15	781	781	NUM
taxlaw-2823	471	16	,	,	PUNCT
taxlaw-2823	471	17	784	784	NUM
taxlaw-2823	471	18	(	(	PUNCT
taxlaw-2823	471	19	bankr	bankr	PROPN
taxlaw-2823	471	20	.	.	PUNCT
taxlaw-2823	472	1	d.	d.	PROPN
taxlaw-2823	472	2	colo	colo	PROPN
taxlaw-2823	472	3	.	.	PUNCT
taxlaw-2823	473	1	2007	2007	NUM
taxlaw-2823	473	2	)	)	PUNCT
taxlaw-2823	473	3	.	.	PUNCT
taxlaw-2823	474	1	170	170	NUM
taxlaw-2823	475	1	i	i	PRON
taxlaw-2823	475	2	d.	d.	PROPN
taxlaw-2823	475	3	171	171	NUM
taxlaw-2823	476	1	i	i	PRON
taxlaw-2823	476	2	d.	d.	PROPN
taxlaw-2823	476	3	at	at	ADP
taxlaw-2823	476	4	785	785	NUM
taxlaw-2823	476	5	.	.	PUNCT
taxlaw-2823	477	1	burke	burke	PROPN
taxlaw-2823	477	2	denied	deny	VERB
taxlaw-2823	477	3	ever	ever	ADV
taxlaw-2823	477	4	signing	sign	VERB
taxlaw-2823	477	5	an	an	DET
taxlaw-2823	477	6	i.o.u	i.o.u	NOUN
taxlaw-2823	477	7	.	.	PUNCT
taxlaw-2823	477	8	,	,	PUNCT
taxlaw-2823	477	9	though	though	SCONJ
taxlaw-2823	477	10	he	he	PRON
taxlaw-2823	477	11	admitted	admit	VERB
taxlaw-2823	477	12	to	to	ADP
taxlaw-2823	477	13	having	having	AUX
taxlaw-2823	477	14	signed	sign	VERB
taxlaw-2823	477	15	blank	blank	ADJ
taxlaw-2823	477	16	letterhead	letterhead	NOUN
taxlaw-2823	477	17	,	,	PUNCT
taxlaw-2823	477	18	onto	onto	ADP
taxlaw-2823	477	19	which	which	PRON
taxlaw-2823	477	20	the	the	DET
taxlaw-2823	477	21	i.o.u	i.o.u	NOUN
taxlaw-2823	477	22	.	.	PUNCT
taxlaw-2823	478	1	may	may	AUX
taxlaw-2823	478	2	have	have	AUX
taxlaw-2823	478	3	later	later	ADV
taxlaw-2823	478	4	been	be	AUX
taxlaw-2823	478	5	written	write	VERB
taxlaw-2823	478	6	.	.	PUNCT
taxlaw-2823	479	1	i	i	PRON
taxlaw-2823	479	2	d.	d.	PROPN
taxlaw-2823	479	3	at	at	ADP
taxlaw-2823	479	4	786	786	NUM
taxlaw-2823	479	5	.	.	PUNCT
taxlaw-2823	480	1	172	172	NUM
taxlaw-2823	481	1	i	i	PRON
taxlaw-2823	481	2	d.	d.	VERB
taxlaw-2823	481	3	at	at	ADP
taxlaw-2823	481	4	787–88	787–88	NUM
taxlaw-2823	481	5	.	.	PUNCT
taxlaw-2823	482	1	173	173	NUM
taxlaw-2823	483	1	i	i	PRON
taxlaw-2823	483	2	d.	d.	PROPN
taxlaw-2823	483	3	at	at	ADP
taxlaw-2823	483	4	796	796	NUM
taxlaw-2823	483	5	.	.	PUNCT
taxlaw-2823	484	1	174	174	NUM
taxlaw-2823	485	1	i	i	PRON
taxlaw-2823	485	2	d.	d.	PROPN
taxlaw-2823	485	3	175	175	NUM
taxlaw-2823	486	1	i	i	PRON
taxlaw-2823	486	2	d.	d.	PROPN
taxlaw-2823	486	3	at	at	ADP
taxlaw-2823	486	4	800	800	NUM
taxlaw-2823	486	5	.	.	PUNCT
taxlaw-2823	486	6	188	188	NUM
taxlaw-2823	486	7	columbia	columbia	PROPN
taxlaw-2823	486	8	journal	journal	PROPN
taxlaw-2823	486	9	of	of	ADP
taxlaw-2823	486	10	tax	tax	NOUN
taxlaw-2823	486	11	law	law	NOUN
taxlaw-2823	487	1	[	[	X
taxlaw-2823	487	2	vol.5:170	vol.5:170	X
taxlaw-2823	487	3	tackling	tackle	VERB
taxlaw-2823	487	4	these	these	DET
taxlaw-2823	487	5	other	other	ADJ
taxlaw-2823	487	6	problems	problem	NOUN
taxlaw-2823	487	7	?	?	PUNCT
taxlaw-2823	488	1	primarily	primarily	ADV
taxlaw-2823	488	2	because	because	SCONJ
taxlaw-2823	488	3	there	there	PRON
taxlaw-2823	488	4	are	be	VERB
taxlaw-2823	488	5	justifications	justification	NOUN
taxlaw-2823	488	6	for	for	ADP
taxlaw-2823	488	7	the	the	DET
taxlaw-2823	488	8	other	other	ADJ
taxlaw-2823	488	9	rules	rule	NOUN
taxlaw-2823	488	10	,	,	PUNCT
taxlaw-2823	488	11	or	or	CCONJ
taxlaw-2823	488	12	federalism	federalism	NOUN
taxlaw-2823	488	13	impediments	impediment	NOUN
taxlaw-2823	488	14	to	to	ADP
taxlaw-2823	488	15	reforming	reform	VERB
taxlaw-2823	488	16	them	they	PRON
taxlaw-2823	488	17	.	.	PUNCT
taxlaw-2823	489	1	the	the	DET
taxlaw-2823	489	2	justifications	justification	NOUN
taxlaw-2823	489	3	for	for	ADP
taxlaw-2823	489	4	the	the	DET
taxlaw-2823	489	5	initial	initial	ADJ
taxlaw-2823	489	6	creation	creation	NOUN
taxlaw-2823	489	7	of	of	ADP
taxlaw-2823	489	8	the	the	DET
taxlaw-2823	489	9	revenue	revenue	NOUN
taxlaw-2823	489	10	rule	rule	NOUN
taxlaw-2823	489	11	,	,	PUNCT
taxlaw-2823	489	12	on	on	ADP
taxlaw-2823	489	13	the	the	DET
taxlaw-2823	489	14	other	other	ADJ
taxlaw-2823	489	15	hand	hand	NOUN
taxlaw-2823	489	16	,	,	PUNCT
taxlaw-2823	489	17	no	no	ADV
taxlaw-2823	489	18	longer	long	ADV
taxlaw-2823	489	19	have	have	VERB
taxlaw-2823	489	20	the	the	DET
taxlaw-2823	489	21	same	same	ADJ
taxlaw-2823	489	22	relevance	relevance	NOUN
taxlaw-2823	489	23	in	in	ADP
taxlaw-2823	489	24	today	today	NOUN
taxlaw-2823	489	25	’s	’s	PART
taxlaw-2823	489	26	economy	economy	NOUN
taxlaw-2823	489	27	,	,	PUNCT
taxlaw-2823	489	28	and	and	CCONJ
taxlaw-2823	489	29	the	the	DET
taxlaw-2823	489	30	federal	federal	ADJ
taxlaw-2823	489	31	government	government	NOUN
taxlaw-2823	489	32	could	could	AUX
taxlaw-2823	489	33	statutorily	statutorily	ADV
taxlaw-2823	489	34	eliminate	eliminate	VERB
taxlaw-2823	489	35	the	the	DET
taxlaw-2823	489	36	revenue	revenue	NOUN
taxlaw-2823	489	37	rule	rule	NOUN
taxlaw-2823	489	38	.	.	PUNCT
taxlaw-2823	490	1	moreover	moreover	ADV
taxlaw-2823	490	2	,	,	PUNCT
taxlaw-2823	490	3	the	the	DET
taxlaw-2823	490	4	fact	fact	NOUN
taxlaw-2823	490	5	that	that	SCONJ
taxlaw-2823	490	6	the	the	DET
taxlaw-2823	490	7	united	united	PROPN
taxlaw-2823	490	8	states	states	PROPN
taxlaw-2823	490	9	has	have	AUX
taxlaw-2823	490	10	effectively	effectively	ADV
taxlaw-2823	490	11	eliminated	eliminate	VERB
taxlaw-2823	490	12	the	the	DET
taxlaw-2823	490	13	revenue	revenue	NOUN
taxlaw-2823	490	14	rule	rule	NOUN
taxlaw-2823	490	15	in	in	ADP
taxlaw-2823	490	16	five	five	NUM
taxlaw-2823	490	17	treaties	treaty	NOUN
taxlaw-2823	490	18	indicates	indicate	VERB
taxlaw-2823	490	19	that	that	SCONJ
taxlaw-2823	490	20	,	,	PUNCT
taxlaw-2823	490	21	notwithstanding	notwithstanding	ADP
taxlaw-2823	490	22	its	its	PRON
taxlaw-2823	490	23	common	common	ADJ
taxlaw-2823	490	24	law	law	NOUN
taxlaw-2823	490	25	pedigree	pedigree	NOUN
taxlaw-2823	490	26	and	and	CCONJ
taxlaw-2823	490	27	age	age	NOUN
taxlaw-2823	490	28	,	,	PUNCT
taxlaw-2823	490	29	the	the	DET
taxlaw-2823	490	30	revenue	revenue	NOUN
taxlaw-2823	490	31	rule	rule	NOUN
taxlaw-2823	490	32	is	be	AUX
taxlaw-2823	490	33	not	not	PART
taxlaw-2823	490	34	an	an	DET
taxlaw-2823	490	35	irrevocable	irrevocable	ADJ
taxlaw-2823	490	36	piece	piece	NOUN
taxlaw-2823	490	37	of	of	ADP
taxlaw-2823	490	38	u.s	u.s	PROPN
taxlaw-2823	490	39	.	.	PROPN
taxlaw-2823	490	40	law	law	NOUN
taxlaw-2823	490	41	.	.	PUNCT
taxlaw-2823	491	1	a.	a.	NOUN
taxlaw-2823	491	2	other	other	ADJ
taxlaw-2823	491	3	potential	potential	ADJ
taxlaw-2823	491	4	reforms	reform	NOUN
taxlaw-2823	491	5	,	,	PUNCT
taxlaw-2823	491	6	while	while	SCONJ
taxlaw-2823	491	7	meritorious	meritorious	ADJ
taxlaw-2823	491	8	,	,	PUNCT
taxlaw-2823	491	9	are	be	AUX
taxlaw-2823	491	10	less	less	ADV
taxlaw-2823	491	11	achievable	achievable	ADJ
taxlaw-2823	491	12	congress	congress	PROPN
taxlaw-2823	491	13	could	could	AUX
taxlaw-2823	491	14	,	,	PUNCT
taxlaw-2823	491	15	if	if	SCONJ
taxlaw-2823	491	16	it	it	PRON
taxlaw-2823	491	17	desired	desire	VERB
taxlaw-2823	491	18	,	,	PUNCT
taxlaw-2823	491	19	repeal	repeal	VERB
taxlaw-2823	491	20	the	the	DET
taxlaw-2823	491	21	various	various	ADJ
taxlaw-2823	491	22	exclusions	exclusion	NOUN
taxlaw-2823	491	23	for	for	ADP
taxlaw-2823	491	24	interest	interest	NOUN
taxlaw-2823	491	25	income	income	NOUN
taxlaw-2823	491	26	received	receive	VERB
taxlaw-2823	491	27	by	by	ADP
taxlaw-2823	491	28	nonresident	nonresident	ADJ
taxlaw-2823	491	29	aliens	alien	NOUN
taxlaw-2823	491	30	.	.	PUNCT
taxlaw-2823	492	1	such	such	DET
taxlaw-2823	492	2	a	a	DET
taxlaw-2823	492	3	repeal	repeal	NOUN
taxlaw-2823	492	4	seems	seem	VERB
taxlaw-2823	492	5	unlikely	unlikely	ADJ
taxlaw-2823	492	6	,	,	PUNCT
taxlaw-2823	492	7	though	though	ADV
taxlaw-2823	492	8	.	.	PUNCT
taxlaw-2823	493	1	interest	interest	NOUN
taxlaw-2823	493	2	on	on	ADP
taxlaw-2823	493	3	bank	bank	NOUN
taxlaw-2823	493	4	deposits	deposit	NOUN
taxlaw-2823	493	5	has	have	AUX
taxlaw-2823	493	6	been	be	AUX
taxlaw-2823	493	7	exempt	exempt	ADJ
taxlaw-2823	493	8	in	in	ADP
taxlaw-2823	493	9	the	the	DET
taxlaw-2823	493	10	hands	hand	NOUN
taxlaw-2823	493	11	of	of	ADP
taxlaw-2823	493	12	nonresident	nonresident	ADJ
taxlaw-2823	493	13	aliens	alien	NOUN
taxlaw-2823	493	14	for	for	ADP
taxlaw-2823	493	15	a	a	DET
taxlaw-2823	493	16	long	long	ADJ
taxlaw-2823	493	17	time	time	NOUN
taxlaw-2823	493	18	,	,	PUNCT
taxlaw-2823	493	19	in	in	ADP
taxlaw-2823	493	20	spite	spite	NOUN
taxlaw-2823	493	21	of	of	ADP
taxlaw-2823	493	22	attempts	attempt	NOUN
taxlaw-2823	493	23	to	to	PART
taxlaw-2823	493	24	repeal	repeal	VERB
taxlaw-2823	493	25	it	it	PRON
taxlaw-2823	493	26	.	.	PUNCT
taxlaw-2823	494	1	the	the	DET
taxlaw-2823	494	2	reasoning	reasoning	NOUN
taxlaw-2823	494	3	behind	behind	ADP
taxlaw-2823	494	4	the	the	DET
taxlaw-2823	494	5	exemptions	exemption	NOUN
taxlaw-2823	494	6	—	—	PUNCT
taxlaw-2823	494	7	to	to	PART
taxlaw-2823	494	8	facilitate	facilitate	VERB
taxlaw-2823	494	9	the	the	DET
taxlaw-2823	494	10	flow	flow	NOUN
taxlaw-2823	494	11	of	of	ADP
taxlaw-2823	494	12	foreign	foreign	ADJ
taxlaw-2823	494	13	funds	fund	NOUN
taxlaw-2823	494	14	into	into	ADP
taxlaw-2823	494	15	the	the	DET
taxlaw-2823	494	16	u.s.—seems	u.s.—seem	NOUN
taxlaw-2823	494	17	as	as	ADP
taxlaw-2823	494	18	relevant	relevant	ADJ
taxlaw-2823	494	19	today	today	NOUN
taxlaw-2823	494	20	as	as	SCONJ
taxlaw-2823	494	21	it	it	PRON
taxlaw-2823	494	22	has	have	AUX
taxlaw-2823	494	23	been	be	AUX
taxlaw-2823	494	24	in	in	ADP
taxlaw-2823	494	25	the	the	DET
taxlaw-2823	494	26	past	past	NOUN
taxlaw-2823	494	27	.	.	PUNCT
taxlaw-2823	495	1	moreover	moreover	ADV
taxlaw-2823	495	2	,	,	PUNCT
taxlaw-2823	495	3	congress	congress	PROPN
taxlaw-2823	495	4	has	have	AUX
taxlaw-2823	495	5	expanded	expand	VERB
taxlaw-2823	495	6	,	,	PUNCT
taxlaw-2823	495	7	rather	rather	ADV
taxlaw-2823	495	8	than	than	ADP
taxlaw-2823	495	9	contracted	contract	VERB
taxlaw-2823	495	10	,	,	PUNCT
taxlaw-2823	495	11	the	the	DET
taxlaw-2823	495	12	types	type	NOUN
taxlaw-2823	495	13	of	of	ADP
taxlaw-2823	495	14	interest	interest	NOUN
taxlaw-2823	495	15	income	income	NOUN
taxlaw-2823	495	16	exempt	exempt	ADJ
taxlaw-2823	495	17	from	from	ADP
taxlaw-2823	495	18	u.s	u.s	PROPN
taxlaw-2823	495	19	.	.	PROPN
taxlaw-2823	495	20	taxation	taxation	NOUN
taxlaw-2823	495	21	.	.	PUNCT
taxlaw-2823	496	1	more	more	ADJ
taxlaw-2823	496	2	than	than	ADP
taxlaw-2823	496	3	ninety	ninety	NUM
taxlaw-2823	496	4	years	year	NOUN
taxlaw-2823	496	5	ago	ago	ADV
taxlaw-2823	496	6	,	,	PUNCT
taxlaw-2823	496	7	congress	congress	PROPN
taxlaw-2823	496	8	exempted	exempt	VERB
taxlaw-2823	496	9	nonresident	nonresident	ADJ
taxlaw-2823	496	10	aliens	alien	NOUN
taxlaw-2823	496	11	from	from	ADP
taxlaw-2823	496	12	paying	pay	VERB
taxlaw-2823	496	13	taxes	taxis	NOUN
taxlaw-2823	496	14	on	on	ADP
taxlaw-2823	496	15	bank	bank	NOUN
taxlaw-2823	496	16	deposit	deposit	NOUN
taxlaw-2823	496	17	interest	interest	NOUN
taxlaw-2823	496	18	they	they	PRON
taxlaw-2823	496	19	received.176	received.176	VERB
taxlaw-2823	496	20	the	the	DET
taxlaw-2823	496	21	revenue	revenue	NOUN
taxlaw-2823	496	22	act	act	NOUN
taxlaw-2823	496	23	of	of	ADP
taxlaw-2823	496	24	1921177	1921177	NUM
taxlaw-2823	496	25	exempted	exempt	VERB
taxlaw-2823	496	26	nonresident	nonresident	ADJ
taxlaw-2823	496	27	aliens	alien	NOUN
taxlaw-2823	496	28	from	from	ADP
taxlaw-2823	496	29	paying	pay	VERB
taxlaw-2823	496	30	taxes	taxis	NOUN
taxlaw-2823	496	31	on	on	ADP
taxlaw-2823	496	32	interest	interest	NOUN
taxlaw-2823	496	33	earned	earn	VERB
taxlaw-2823	496	34	from	from	ADP
taxlaw-2823	496	35	u.s	u.s	PROPN
taxlaw-2823	496	36	.	.	PROPN
taxlaw-2823	496	37	bank	bank	NOUN
taxlaw-2823	496	38	deposits	deposit	NOUN
taxlaw-2823	496	39	to	to	PART
taxlaw-2823	496	40	"	"	PUNCT
taxlaw-2823	496	41	encourage	encourage	VERB
taxlaw-2823	496	42	deposits	deposit	NOUN
taxlaw-2823	496	43	in	in	ADP
taxlaw-2823	496	44	american	american	ADJ
taxlaw-2823	496	45	banks	bank	NOUN
taxlaw-2823	496	46	by	by	ADP
taxlaw-2823	496	47	nonresident	nonresident	ADJ
taxlaw-2823	496	48	aliens	alien	NOUN
taxlaw-2823	496	49	.	.	PUNCT
taxlaw-2823	496	50	"	"	PUNCT
taxlaw-2823	497	1	178	178	NUM
taxlaw-2823	497	2	the	the	DET
taxlaw-2823	497	3	treasury	treasury	PROPN
taxlaw-2823	497	4	department	department	NOUN
taxlaw-2823	497	5	testified	testify	VERB
taxlaw-2823	497	6	that	that	SCONJ
taxlaw-2823	497	7	these	these	DET
taxlaw-2823	497	8	deposits	deposit	NOUN
taxlaw-2823	497	9	were	be	AUX
taxlaw-2823	497	10	often	often	ADV
taxlaw-2823	497	11	related	relate	VERB
taxlaw-2823	497	12	to	to	ADP
taxlaw-2823	497	13	business	business	NOUN
taxlaw-2823	497	14	transactions	transaction	NOUN
taxlaw-2823	497	15	,	,	PUNCT
taxlaw-2823	497	16	and	and	CCONJ
taxlaw-2823	497	17	that	that	SCONJ
taxlaw-2823	497	18	exempting	exempt	VERB
taxlaw-2823	497	19	the	the	DET
taxlaw-2823	497	20	interest	interest	NOUN
taxlaw-2823	497	21	would	would	AUX
taxlaw-2823	497	22	aid	aid	VERB
taxlaw-2823	497	23	foreign	foreign	ADJ
taxlaw-2823	497	24	and	and	CCONJ
taxlaw-2823	497	25	international	international	ADJ
taxlaw-2823	497	26	trade	trade	NOUN
taxlaw-2823	497	27	.	.	PUNCT
taxlaw-2823	497	28	179	179	NUM
taxlaw-2823	497	29	by	by	ADP
taxlaw-2823	497	30	1966	1966	NUM
taxlaw-2823	497	31	,	,	PUNCT
taxlaw-2823	497	32	congress	congress	PROPN
taxlaw-2823	497	33	decided	decide	VERB
taxlaw-2823	497	34	to	to	PART
taxlaw-2823	497	35	repeal	repeal	VERB
taxlaw-2823	497	36	this	this	DET
taxlaw-2823	497	37	exemption	exemption	NOUN
taxlaw-2823	497	38	,	,	PUNCT
taxlaw-2823	497	39	questioning	question	VERB
taxlaw-2823	497	40	whether	whether	SCONJ
taxlaw-2823	497	41	interest	interest	NOUN
taxlaw-2823	497	42	paid	pay	VERB
taxlaw-2823	497	43	to	to	PART
taxlaw-2823	497	44	nonresident	nonresident	VERB
taxlaw-2823	497	45	aliens	alien	NOUN
taxlaw-2823	497	46	on	on	ADP
taxlaw-2823	497	47	u.s	u.s	PROPN
taxlaw-2823	497	48	.	.	PROPN
taxlaw-2823	497	49	bank	bank	NOUN
taxlaw-2823	497	50	deposits	deposit	NOUN
taxlaw-2823	497	51	,	,	PUNCT
taxlaw-2823	497	52	"	"	PUNCT
taxlaw-2823	497	53	which	which	PRON
taxlaw-2823	497	54	is	be	AUX
taxlaw-2823	497	55	so	so	ADV
taxlaw-2823	497	56	clearly	clearly	ADV
taxlaw-2823	497	57	derived	derive	VERB
taxlaw-2823	497	58	from	from	ADP
taxlaw-2823	497	59	u.s	u.s	PROPN
taxlaw-2823	497	60	.	.	PROPN
taxlaw-2823	497	61	sources	source	NOUN
taxlaw-2823	497	62	,	,	PUNCT
taxlaw-2823	497	63	should	should	AUX
taxlaw-2823	497	64	.	.	PUNCT
taxlaw-2823	497	65	.	.	PUNCT
taxlaw-2823	497	66	.	.	PUNCT
taxlaw-2823	498	1	escape	escape	VERB
taxlaw-2823	498	2	u.s	u.s	PROPN
taxlaw-2823	498	3	.	.	PROPN
taxlaw-2823	498	4	taxation	taxation	NOUN
taxlaw-2823	498	5	.	.	PUNCT
taxlaw-2823	499	1	"180	"180	PROPN
taxlaw-2823	499	2	recognizing	recognize	VERB
taxlaw-2823	499	3	that	that	SCONJ
taxlaw-2823	499	4	repealing	repeal	VERB
taxlaw-2823	499	5	this	this	DET
taxlaw-2823	499	6	exclusion	exclusion	NOUN
taxlaw-2823	499	7	could	could	AUX
taxlaw-2823	499	8	affect	affect	VERB
taxlaw-2823	499	9	the	the	DET
taxlaw-2823	499	10	amount	amount	NOUN
taxlaw-2823	499	11	of	of	ADP
taxlaw-2823	499	12	foreign	foreign	ADJ
taxlaw-2823	499	13	direct	direct	ADJ
taxlaw-2823	499	14	investment	investment	NOUN
taxlaw-2823	499	15	in	in	ADP
taxlaw-2823	499	16	the	the	DET
taxlaw-2823	499	17	u.s	u.s	PROPN
taxlaw-2823	499	18	.	.	PROPN
taxlaw-2823	499	19	,	,	PUNCT
taxlaw-2823	499	20	however	however	ADV
taxlaw-2823	499	21	,	,	PUNCT
taxlaw-2823	499	22	congress	congress	PROPN
taxlaw-2823	499	23	delayed	delay	VERB
taxlaw-2823	499	24	the	the	DET
taxlaw-2823	499	25	implementation	implementation	NOUN
taxlaw-2823	499	26	of	of	ADP
taxlaw-2823	499	27	the	the	DET
taxlaw-2823	499	28	repeal.181	repeal.181	PROPN
taxlaw-2823	499	29	ultimately	ultimately	ADV
taxlaw-2823	499	30	,	,	PUNCT
taxlaw-2823	499	31	instead	instead	ADV
taxlaw-2823	499	32	of	of	ADP
taxlaw-2823	499	33	going	go	VERB
taxlaw-2823	499	34	through	through	ADP
taxlaw-2823	499	35	with	with	ADP
taxlaw-2823	499	36	the	the	DET
taxlaw-2823	499	37	repeal	repeal	NOUN
taxlaw-2823	499	38	,	,	PUNCT
taxlaw-2823	499	39	congress	congress	PROPN
taxlaw-2823	499	40	chose	choose	VERB
taxlaw-2823	499	41	to	to	PART
taxlaw-2823	499	42	make	make	VERB
taxlaw-2823	499	43	the	the	DET
taxlaw-2823	499	44	exemption	exemption	NOUN
taxlaw-2823	499	45	for	for	ADP
taxlaw-2823	499	46	bank	bank	NOUN
taxlaw-2823	499	47	deposit	deposit	NOUN
taxlaw-2823	499	48	interest	interest	NOUN
taxlaw-2823	499	49	permanent	permanent	ADJ
taxlaw-2823	499	50	,	,	PUNCT
taxlaw-2823	499	51	182	182	NUM
taxlaw-2823	499	52	presumably	presumably	ADV
taxlaw-2823	499	53	after	after	ADP
taxlaw-2823	499	54	"	"	PUNCT
taxlaw-2823	499	55	considering	consider	VERB
taxlaw-2823	499	56	the	the	DET
taxlaw-2823	499	57	impact	impact	NOUN
taxlaw-2823	499	58	that	that	PRON
taxlaw-2823	499	59	the	the	DET
taxlaw-2823	499	60	removal	removal	NOUN
taxlaw-2823	499	61	of	of	ADP
taxlaw-2823	499	62	this	this	DET
taxlaw-2823	499	63	exemption	exemption	NOUN
taxlaw-2823	499	64	would	would	AUX
taxlaw-2823	499	65	have	have	VERB
taxlaw-2823	499	66	on	on	ADP
taxlaw-2823	499	67	the	the	DET
taxlaw-2823	499	68	balance	balance	NOUN
taxlaw-2823	499	69	-	-	PUNCT
taxlaw-2823	499	70	of	of	ADP
taxlaw-2823	499	71	-	-	PUNCT
taxlaw-2823	499	72	payments	payment	NOUN
taxlaw-2823	499	73	.	.	PUNCT
taxlaw-2823	500	1	"183	"183	NOUN
taxlaw-2823	501	1	moreover	moreover	ADV
taxlaw-2823	501	2	,	,	PUNCT
taxlaw-2823	501	3	in	in	ADP
taxlaw-2823	501	4	1984	1984	NUM
taxlaw-2823	501	5	,	,	PUNCT
taxlaw-2823	501	6	congress	congress	PROPN
taxlaw-2823	501	7	expanded	expand	VERB
taxlaw-2823	501	8	the	the	DET
taxlaw-2823	501	9	types	type	NOUN
taxlaw-2823	501	10	of	of	ADP
taxlaw-2823	501	11	u.s.-source	u.s.-source	NOUN
taxlaw-2823	501	12	interest	interest	PROPN
taxlaw-2823	501	13	nonresident	nonresident	ADJ
taxlaw-2823	501	14	aliens	alien	NOUN
taxlaw-2823	501	15	could	could	AUX
taxlaw-2823	501	16	receive	receive	VERB
taxlaw-2823	501	17	tax	tax	NOUN
taxlaw-2823	501	18	-	-	PUNCT
taxlaw-2823	501	19	free	free	ADJ
taxlaw-2823	501	20	by	by	ADP
taxlaw-2823	501	21	enacting	enact	VERB
taxlaw-2823	501	22	the	the	DET
taxlaw-2823	501	23	portfolio	portfolio	NOUN
taxlaw-2823	501	24	interest	interest	NOUN
taxlaw-2823	501	25	rules.184	rules.184	SCONJ
taxlaw-2823	501	26	the	the	DET
taxlaw-2823	501	27	portfolio	portfolio	NOUN
taxlaw-2823	501	28	interest	interest	NOUN
taxlaw-2823	501	29	rules	rule	NOUN
taxlaw-2823	501	30	exempt	exempt	VERB
taxlaw-2823	501	31	nonresident	nonresident	ADJ
taxlaw-2823	501	32	aliens	alien	NOUN
taxlaw-2823	501	33	from	from	ADP
taxlaw-2823	501	34	tax	tax	NOUN
taxlaw-2823	501	35	on	on	ADP
taxlaw-2823	501	36	certain	certain	ADJ
taxlaw-2823	501	37	u.s.-source	u.s.-source	ADJ
taxlaw-2823	501	38	interest	interest	NOUN
taxlaw-2823	501	39	income	income	NOUN
taxlaw-2823	501	40	they	they	PRON
taxlaw-2823	501	41	receive	receive	VERB
taxlaw-2823	501	42	.	.	PUNCT
taxlaw-2823	502	1	185	185	NUM
taxlaw-2823	502	2	congress	congress	PROPN
taxlaw-2823	502	3	passed	pass	VERB
taxlaw-2823	502	4	these	these	DET
taxlaw-2823	502	5	rules	rule	NOUN
taxlaw-2823	502	6	to	to	PART
taxlaw-2823	502	7	facilitate	facilitate	VERB
taxlaw-2823	502	8	u.s	u.s	PROPN
taxlaw-2823	502	9	.	.	PROPN
taxlaw-2823	502	10	companies	company	NOUN
taxlaw-2823	502	11	’	'	PUNCT
taxlaw-2823	502	12	176	176	NUM
taxlaw-2823	502	13	see	see	VERB
taxlaw-2823	502	14	martin	martin	PROPN
taxlaw-2823	502	15	-	-	PUNCT
taxlaw-2823	502	16	montis	montis	PROPN
taxlaw-2823	502	17	v.	v.	CCONJ
taxlaw-2823	502	18	comm’r	comm’r	NOUN
taxlaw-2823	502	19	,	,	PUNCT
taxlaw-2823	502	20	75	75	NUM
taxlaw-2823	502	21	t.c	t.c	PROPN
taxlaw-2823	502	22	.	.	PROPN
taxlaw-2823	502	23	381	381	NUM
taxlaw-2823	502	24	,	,	PUNCT
taxlaw-2823	502	25	384	384	NUM
taxlaw-2823	502	26	(	(	PUNCT
taxlaw-2823	502	27	1980	1980	NUM
taxlaw-2823	502	28	)	)	PUNCT
taxlaw-2823	502	29	.	.	PUNCT
taxlaw-2823	503	1	177	177	NUM
taxlaw-2823	503	2	pub	pub	NOUN
taxlaw-2823	503	3	.	.	PUNCT
taxlaw-2823	504	1	l.	l.	PROPN
taxlaw-2823	504	2	no	no	INTJ
taxlaw-2823	504	3	.	.	PROPN
taxlaw-2823	505	1	67	67	NUM
taxlaw-2823	505	2	-	-	SYM
taxlaw-2823	505	3	98	98	NUM
taxlaw-2823	505	4	,	,	PUNCT
taxlaw-2823	505	5	42	42	NUM
taxlaw-2823	505	6	stat	stat	NOUN
taxlaw-2823	505	7	.	.	PUNCT
taxlaw-2823	506	1	227	227	NUM
taxlaw-2823	506	2	(	(	PUNCT
taxlaw-2823	506	3	1921	1921	NUM
taxlaw-2823	506	4	)	)	PUNCT
taxlaw-2823	506	5	.	.	PUNCT
taxlaw-2823	507	1	178	178	NUM
taxlaw-2823	507	2	hearings	hearing	NOUN
taxlaw-2823	507	3	on	on	ADP
taxlaw-2823	507	4	h.r	h.r	PROPN
taxlaw-2823	507	5	.	.	PROPN
taxlaw-2823	507	6	8245	8245	NUM
taxlaw-2823	507	7	before	before	ADP
taxlaw-2823	507	8	the	the	DET
taxlaw-2823	507	9	s.	s.	PROPN
taxlaw-2823	507	10	comm	comm	NOUN
taxlaw-2823	507	11	.	.	PUNCT
taxlaw-2823	508	1	on	on	ADP
taxlaw-2823	508	2	finance	finance	NOUN
taxlaw-2823	508	3	,	,	PUNCT
taxlaw-2823	508	4	67th	67th	ADJ
taxlaw-2823	508	5	cong	cong	NOUN
taxlaw-2823	508	6	.	.	PUNCT
taxlaw-2823	509	1	65	65	NUM
taxlaw-2823	509	2	(	(	PUNCT
taxlaw-2823	509	3	1921	1921	NUM
taxlaw-2823	509	4	)	)	PUNCT
taxlaw-2823	509	5	(	(	PUNCT
taxlaw-2823	509	6	statement	statement	NOUN
taxlaw-2823	509	7	of	of	ADP
taxlaw-2823	509	8	dr	dr	PROPN
taxlaw-2823	509	9	.	.	PROPN
taxlaw-2823	509	10	t.s	t.s	PROPN
taxlaw-2823	509	11	.	.	PROPN
taxlaw-2823	509	12	adams	adams	PROPN
taxlaw-2823	509	13	,	,	PUNCT
taxlaw-2823	509	14	tax	tax	NOUN
taxlaw-2823	509	15	advisor	advisor	NOUN
taxlaw-2823	509	16	,	,	PUNCT
taxlaw-2823	509	17	treasury	treasury	PROPN
taxlaw-2823	509	18	dep’t	dep’t	PROPN
taxlaw-2823	509	19	)	)	PUNCT
taxlaw-2823	509	20	.	.	PUNCT
taxlaw-2823	510	1	179	179	NUM
taxlaw-2823	511	1	i	i	PRON
taxlaw-2823	511	2	d.	d.	NOUN
taxlaw-2823	511	3	180	180	NUM
taxlaw-2823	511	4	foreign	foreign	ADJ
taxlaw-2823	511	5	investors	investor	NOUN
taxlaw-2823	511	6	tax	tax	NOUN
taxlaw-2823	511	7	act	act	NOUN
taxlaw-2823	511	8	of	of	ADP
taxlaw-2823	511	9	1966	1966	NUM
taxlaw-2823	511	10	,	,	PUNCT
taxlaw-2823	511	11	h.r	h.r	PROPN
taxlaw-2823	511	12	.	.	PROPN
taxlaw-2823	511	13	13103	13103	NUM
taxlaw-2823	511	14	,	,	PUNCT
taxlaw-2823	511	15	89th	89th	ADJ
taxlaw-2823	511	16	cong	cong	NOUN
taxlaw-2823	511	17	.	.	PROPN
taxlaw-2823	511	18	,	,	PUNCT
taxlaw-2823	511	19	reprinted	reprint	VERB
taxlaw-2823	511	20	in	in	ADP
taxlaw-2823	511	21	1966	1966	NUM
taxlaw-2823	511	22	-	-	SYM
taxlaw-2823	511	23	2	2	NUM
taxlaw-2823	511	24	c.b	c.b	PROPN
taxlaw-2823	511	25	.	.	PROPN
taxlaw-2823	511	26	1059	1059	NUM
taxlaw-2823	511	27	,	,	PUNCT
taxlaw-2823	511	28	1066	1066	NUM
taxlaw-2823	511	29	.	.	PUNCT
taxlaw-2823	512	1	181	181	NUM
taxlaw-2823	512	2	i	i	PROPN
taxlaw-2823	512	3	d.	d.	PROPN
taxlaw-2823	512	4	(	(	PUNCT
taxlaw-2823	512	5	"	"	PUNCT
taxlaw-2823	512	6	at	at	ADP
taxlaw-2823	512	7	the	the	DET
taxlaw-2823	512	8	same	same	ADJ
taxlaw-2823	512	9	time	time	NOUN
taxlaw-2823	512	10	,	,	PUNCT
taxlaw-2823	512	11	however	however	ADV
taxlaw-2823	512	12	,	,	PUNCT
taxlaw-2823	512	13	your	your	PRON
taxlaw-2823	512	14	committee	committee	NOUN
taxlaw-2823	512	15	realizes	realize	VERB
taxlaw-2823	512	16	that	that	SCONJ
taxlaw-2823	512	17	an	an	DET
taxlaw-2823	512	18	immediate	immediate	ADJ
taxlaw-2823	512	19	alteration	alteration	NOUN
taxlaw-2823	512	20	of	of	ADP
taxlaw-2823	512	21	the	the	DET
taxlaw-2823	512	22	present	present	ADJ
taxlaw-2823	512	23	source	source	NOUN
taxlaw-2823	512	24	rule	rule	NOUN
taxlaw-2823	512	25	might	might	AUX
taxlaw-2823	512	26	have	have	VERB
taxlaw-2823	512	27	a	a	DET
taxlaw-2823	512	28	substantial	substantial	ADJ
taxlaw-2823	512	29	adverse	adverse	ADJ
taxlaw-2823	512	30	effect	effect	NOUN
taxlaw-2823	512	31	on	on	ADP
taxlaw-2823	512	32	our	our	PRON
taxlaw-2823	512	33	balance	balance	NOUN
taxlaw-2823	512	34	of	of	ADP
taxlaw-2823	512	35	payments	payment	NOUN
taxlaw-2823	512	36	.	.	PUNCT
taxlaw-2823	513	1	to	to	PART
taxlaw-2823	513	2	meet	meet	VERB
taxlaw-2823	513	3	these	these	DET
taxlaw-2823	513	4	two	two	NUM
taxlaw-2823	513	5	quite	quite	ADV
taxlaw-2823	513	6	different	different	ADJ
taxlaw-2823	513	7	problems	problem	NOUN
taxlaw-2823	513	8	your	your	PRON
taxlaw-2823	513	9	committee	committee	NOUN
taxlaw-2823	513	10	has	have	AUX
taxlaw-2823	513	11	adopted	adopt	VERB
taxlaw-2823	513	12	the	the	DET
taxlaw-2823	513	13	provisions	provision	NOUN
taxlaw-2823	513	14	of	of	ADP
taxlaw-2823	513	15	the	the	DET
taxlaw-2823	513	16	house	house	PROPN
taxlaw-2823	513	17	bill	bill	NOUN
taxlaw-2823	513	18	which	which	PRON
taxlaw-2823	513	19	repeal	repeal	VERB
taxlaw-2823	513	20	this	this	DET
taxlaw-2823	513	21	special	special	ADJ
taxlaw-2823	513	22	foreign	foreign	ADJ
taxlaw-2823	513	23	-	-	PUNCT
taxlaw-2823	513	24	source	source	NOUN
taxlaw-2823	513	25	rule	rule	NOUN
taxlaw-2823	513	26	(	(	PUNCT
taxlaw-2823	513	27	exclusion	exclusion	NOUN
taxlaw-2823	513	28	from	from	ADP
taxlaw-2823	513	29	taxable	taxable	ADJ
taxlaw-2823	513	30	u.s	u.s	PROPN
taxlaw-2823	513	31	.	.	PROPN
taxlaw-2823	513	32	income	income	NOUN
taxlaw-2823	513	33	)	)	PUNCT
taxlaw-2823	513	34	but	but	CCONJ
taxlaw-2823	513	35	also	also	ADV
taxlaw-2823	513	36	postpone	postpone	VERB
taxlaw-2823	513	37	the	the	DET
taxlaw-2823	513	38	effective	effective	ADJ
taxlaw-2823	513	39	date	date	NOUN
taxlaw-2823	513	40	of	of	ADP
taxlaw-2823	513	41	the	the	DET
taxlaw-2823	513	42	repeal	repeal	NOUN
taxlaw-2823	513	43	until	until	ADP
taxlaw-2823	513	44	after	after	ADP
taxlaw-2823	513	45	1971	1971	NUM
taxlaw-2823	513	46	.	.	PUNCT
taxlaw-2823	514	1	"	"	PUNCT
taxlaw-2823	514	2	)	)	PUNCT
taxlaw-2823	514	3	.	.	PUNCT
taxlaw-2823	515	1	182	182	NUM
taxlaw-2823	515	2	martin	martin	NOUN
taxlaw-2823	515	3	-	-	PUNCT
taxlaw-2823	515	4	montis	montis	NOUN
taxlaw-2823	515	5	v.	v.	CCONJ
taxlaw-2823	515	6	comm’r	comm’r	NOUN
taxlaw-2823	515	7	,	,	PUNCT
taxlaw-2823	515	8	75	75	NUM
taxlaw-2823	515	9	t.c	t.c	PROPN
taxlaw-2823	515	10	.	.	PROPN
taxlaw-2823	515	11	381	381	NUM
taxlaw-2823	515	12	,	,	PUNCT
taxlaw-2823	515	13	384	384	NUM
taxlaw-2823	515	14	(	(	PUNCT
taxlaw-2823	515	15	1980	1980	NUM
taxlaw-2823	515	16	)	)	PUNCT
taxlaw-2823	515	17	.	.	PUNCT
taxlaw-2823	516	1	183	183	NUM
taxlaw-2823	516	2	h.r	h.r	PROPN
taxlaw-2823	516	3	.	.	PROPN
taxlaw-2823	516	4	13103	13103	NUM
taxlaw-2823	516	5	,	,	PUNCT
taxlaw-2823	516	6	supra	supra	PROPN
taxlaw-2823	516	7	note	note	VERB
taxlaw-2823	516	8	180	180	NUM
taxlaw-2823	516	9	,	,	PUNCT
taxlaw-2823	516	10	at	at	ADP
taxlaw-2823	516	11	1066	1066	NUM
taxlaw-2823	516	12	.	.	PUNCT
taxlaw-2823	517	1	184	184	NUM
taxlaw-2823	517	2	deficit	deficit	NOUN
taxlaw-2823	517	3	reduction	reduction	NOUN
taxlaw-2823	517	4	act	act	NOUN
taxlaw-2823	517	5	of	of	ADP
taxlaw-2823	517	6	1984	1984	NUM
taxlaw-2823	517	7	,	,	PUNCT
taxlaw-2823	517	8	h.r	h.r	PROPN
taxlaw-2823	517	9	.	.	PROPN
taxlaw-2823	517	10	4170	4170	NUM
taxlaw-2823	517	11	,	,	PUNCT
taxlaw-2823	517	12	98th	98th	ADJ
taxlaw-2823	517	13	cong	cong	NOUN
taxlaw-2823	517	14	.	.	PUNCT
taxlaw-2823	518	1	§	§	PROPN
taxlaw-2823	518	2	127	127	NUM
taxlaw-2823	518	3	(	(	PUNCT
taxlaw-2823	518	4	1984	1984	NUM
taxlaw-2823	518	5	)	)	PUNCT
taxlaw-2823	518	6	.	.	PUNCT
taxlaw-2823	519	1	185	185	NUM
taxlaw-2823	519	2	i.r.c	i.r.c	NOUN
taxlaw-2823	519	3	.	.	PUNCT
taxlaw-2823	520	1	§	§	PROPN
taxlaw-2823	520	2	871(h	871(h	PROPN
taxlaw-2823	520	3	)	)	PUNCT
taxlaw-2823	520	4	(	(	PUNCT
taxlaw-2823	520	5	2012	2012	NUM
taxlaw-2823	520	6	)	)	PUNCT
taxlaw-2823	520	7	.	.	PUNCT
taxlaw-2823	521	1	2014	2014	NUM
taxlaw-2823	521	2	]	]	PUNCT
taxlaw-2823	522	1	the	the	DET
taxlaw-2823	522	2	u.s	u.s	PROPN
taxlaw-2823	522	3	.	.	PROPN
taxlaw-2823	522	4	as	as	ADP
taxlaw-2823	522	5	tax	tax	NOUN
taxlaw-2823	522	6	haven	haven	NOUN
taxlaw-2823	522	7	?	?	PUNCT
taxlaw-2823	522	8	189	189	NUM
taxlaw-2823	522	9	borrowing	borrowing	NOUN
taxlaw-2823	522	10	from	from	ADP
taxlaw-2823	522	11	foreign	foreign	ADJ
taxlaw-2823	522	12	lenders	lender	NOUN
taxlaw-2823	522	13	on	on	ADP
taxlaw-2823	522	14	the	the	DET
taxlaw-2823	522	15	eurobond	eurobond	NOUN
taxlaw-2823	522	16	market.186	market.186	NOUN
taxlaw-2823	522	17	because	because	SCONJ
taxlaw-2823	522	18	borrowers	borrower	NOUN
taxlaw-2823	522	19	on	on	ADP
taxlaw-2823	522	20	the	the	DET
taxlaw-2823	522	21	eurobond	eurobond	NOUN
taxlaw-2823	522	22	market	market	NOUN
taxlaw-2823	522	23	must	must	AUX
taxlaw-2823	522	24	pay	pay	VERB
taxlaw-2823	522	25	interest	interest	NOUN
taxlaw-2823	522	26	net	net	NOUN
taxlaw-2823	522	27	of	of	ADP
taxlaw-2823	522	28	taxes	taxis	NOUN
taxlaw-2823	522	29	,	,	PUNCT
taxlaw-2823	522	30	u.s	u.s	PROPN
taxlaw-2823	522	31	.	.	PROPN
taxlaw-2823	522	32	borrowers	borrower	NOUN
taxlaw-2823	522	33	would	would	AUX
taxlaw-2823	522	34	have	have	VERB
taxlaw-2823	522	35	to	to	PART
taxlaw-2823	522	36	pay	pay	VERB
taxlaw-2823	522	37	interest	interest	NOUN
taxlaw-2823	522	38	and	and	CCONJ
taxlaw-2823	522	39	,	,	PUNCT
taxlaw-2823	522	40	in	in	ADP
taxlaw-2823	522	41	addition	addition	NOUN
taxlaw-2823	522	42	,	,	PUNCT
taxlaw-2823	522	43	taxes	taxis	NOUN
taxlaw-2823	522	44	,	,	PUNCT
taxlaw-2823	522	45	raising	raise	VERB
taxlaw-2823	522	46	their	their	PRON
taxlaw-2823	522	47	borrowing	borrowing	NOUN
taxlaw-2823	522	48	costs.187	costs.187	NOUN
taxlaw-2823	522	49	to	to	PART
taxlaw-2823	522	50	avoid	avoid	VERB
taxlaw-2823	522	51	these	these	DET
taxlaw-2823	522	52	additional	additional	ADJ
taxlaw-2823	522	53	borrowing	borrowing	NOUN
taxlaw-2823	522	54	costs	cost	NOUN
taxlaw-2823	522	55	,	,	PUNCT
taxlaw-2823	522	56	u.s	u.s	PROPN
taxlaw-2823	522	57	.	.	PROPN
taxlaw-2823	522	58	corporations	corporation	NOUN
taxlaw-2823	522	59	formed	form	VERB
taxlaw-2823	522	60	offshore	offshore	ADJ
taxlaw-2823	522	61	finance	finance	NOUN
taxlaw-2823	522	62	subsidiaries	subsidiary	NOUN
taxlaw-2823	522	63	to	to	PART
taxlaw-2823	522	64	borrow	borrow	VERB
taxlaw-2823	522	65	without	without	ADP
taxlaw-2823	522	66	facing	face	VERB
taxlaw-2823	522	67	u.s	u.s	PROPN
taxlaw-2823	522	68	.	.	PROPN
taxlaw-2823	522	69	withholding	withhold	VERB
taxlaw-2823	522	70	taxes.188	taxes.188	NOUN
taxlaw-2823	522	71	concerned	concerned	ADJ
taxlaw-2823	522	72	that	that	SCONJ
taxlaw-2823	522	73	taxing	tax	VERB
taxlaw-2823	522	74	portfolio	portfolio	NOUN
taxlaw-2823	522	75	interest	interest	NOUN
taxlaw-2823	522	76	paid	pay	VERB
taxlaw-2823	522	77	to	to	PART
taxlaw-2823	522	78	nonresident	nonresident	VERB
taxlaw-2823	522	79	aliens	alien	NOUN
taxlaw-2823	522	80	would	would	AUX
taxlaw-2823	522	81	impair	impair	VERB
taxlaw-2823	522	82	the	the	DET
taxlaw-2823	522	83	flow	flow	NOUN
taxlaw-2823	522	84	of	of	ADP
taxlaw-2823	522	85	foreign	foreign	ADJ
taxlaw-2823	522	86	money	money	NOUN
taxlaw-2823	522	87	to	to	ADP
taxlaw-2823	522	88	u.s	u.s	PROPN
taxlaw-2823	522	89	.	.	PROPN
taxlaw-2823	522	90	businesses	business	NOUN
taxlaw-2823	522	91	,	,	PUNCT
taxlaw-2823	522	92	congress	congress	PROPN
taxlaw-2823	522	93	chose	choose	VERB
taxlaw-2823	522	94	to	to	PART
taxlaw-2823	522	95	exempt	exempt	VERB
taxlaw-2823	522	96	it	it	PRON
taxlaw-2823	522	97	instead.189	instead.189	ADJ
taxlaw-2823	522	98	congress	congress	PROPN
taxlaw-2823	522	99	has	have	AUX
taxlaw-2823	522	100	had	have	VERB
taxlaw-2823	522	101	the	the	DET
taxlaw-2823	522	102	chance	chance	NOUN
taxlaw-2823	522	103	to	to	PART
taxlaw-2823	522	104	impose	impose	VERB
taxlaw-2823	522	105	taxes	taxis	NOUN
taxlaw-2823	522	106	on	on	ADP
taxlaw-2823	522	107	u.s.-source	u.s.-source	ADJ
taxlaw-2823	522	108	interest	interest	NOUN
taxlaw-2823	522	109	flowing	flow	VERB
taxlaw-2823	522	110	to	to	PART
taxlaw-2823	522	111	nonresident	nonresident	VERB
taxlaw-2823	522	112	aliens	alien	NOUN
taxlaw-2823	522	113	.	.	PUNCT
taxlaw-2823	523	1	not	not	PART
taxlaw-2823	523	2	only	only	ADV
taxlaw-2823	523	3	has	have	AUX
taxlaw-2823	523	4	it	it	PRON
taxlaw-2823	523	5	decided	decide	VERB
taxlaw-2823	523	6	to	to	PART
taxlaw-2823	523	7	keep	keep	VERB
taxlaw-2823	523	8	the	the	DET
taxlaw-2823	523	9	exemption	exemption	NOUN
taxlaw-2823	523	10	,	,	PUNCT
taxlaw-2823	523	11	it	it	PRON
taxlaw-2823	523	12	eventually	eventually	ADV
taxlaw-2823	523	13	expanded	expand	VERB
taxlaw-2823	523	14	the	the	DET
taxlaw-2823	523	15	types	type	NOUN
taxlaw-2823	523	16	of	of	ADP
taxlaw-2823	523	17	interest	interest	NOUN
taxlaw-2823	523	18	exempt	exempt	ADJ
taxlaw-2823	523	19	from	from	ADP
taxlaw-2823	523	20	u.s	u.s	PROPN
taxlaw-2823	523	21	.	.	PROPN
taxlaw-2823	523	22	taxation	taxation	NOUN
taxlaw-2823	523	23	.	.	PUNCT
taxlaw-2823	524	1	congress	congress	PROPN
taxlaw-2823	524	2	’s	’s	PART
taxlaw-2823	524	3	actions	action	NOUN
taxlaw-2823	524	4	demonstrate	demonstrate	VERB
taxlaw-2823	524	5	its	its	PRON
taxlaw-2823	524	6	belief	belief	NOUN
taxlaw-2823	524	7	that	that	SCONJ
taxlaw-2823	524	8	reducing	reduce	VERB
taxlaw-2823	524	9	the	the	DET
taxlaw-2823	524	10	tax	tax	NOUN
taxlaw-2823	524	11	burden	burden	NOUN
taxlaw-2823	524	12	on	on	ADP
taxlaw-2823	524	13	foreigners	foreigner	NOUN
taxlaw-2823	524	14	increases	increase	VERB
taxlaw-2823	524	15	the	the	DET
taxlaw-2823	524	16	inflow	inflow	NOUN
taxlaw-2823	524	17	of	of	ADP
taxlaw-2823	524	18	foreign	foreign	ADJ
taxlaw-2823	524	19	money	money	NOUN
taxlaw-2823	524	20	to	to	ADP
taxlaw-2823	524	21	u.s	u.s	PROPN
taxlaw-2823	524	22	.	.	PROPN
taxlaw-2823	524	23	borrowers	borrower	NOUN
taxlaw-2823	524	24	and	and	CCONJ
taxlaw-2823	524	25	banks	bank	NOUN
taxlaw-2823	524	26	,	,	PUNCT
taxlaw-2823	524	27	and	and	CCONJ
taxlaw-2823	524	28	that	that	SCONJ
taxlaw-2823	524	29	receiving	receive	VERB
taxlaw-2823	524	30	foreign	foreign	ADJ
taxlaw-2823	524	31	portfolio	portfolio	NOUN
taxlaw-2823	524	32	investment	investment	NOUN
taxlaw-2823	524	33	is	be	AUX
taxlaw-2823	524	34	desirable	desirable	ADJ
taxlaw-2823	524	35	.	.	PUNCT
taxlaw-2823	525	1	because	because	SCONJ
taxlaw-2823	525	2	the	the	DET
taxlaw-2823	525	3	justification	justification	NOUN
taxlaw-2823	525	4	for	for	ADP
taxlaw-2823	525	5	exempting	exempt	VERB
taxlaw-2823	525	6	interest	interest	NOUN
taxlaw-2823	525	7	paid	pay	VERB
taxlaw-2823	525	8	to	to	ADP
taxlaw-2823	525	9	foreigners	foreigner	NOUN
taxlaw-2823	525	10	from	from	ADP
taxlaw-2823	525	11	taxation	taxation	NOUN
taxlaw-2823	525	12	has	have	AUX
taxlaw-2823	525	13	proven	prove	VERB
taxlaw-2823	525	14	durable	durable	ADJ
taxlaw-2823	525	15	and	and	CCONJ
taxlaw-2823	525	16	convincing	convincing	ADJ
taxlaw-2823	525	17	,	,	PUNCT
taxlaw-2823	525	18	congress	congress	PROPN
taxlaw-2823	525	19	is	be	AUX
taxlaw-2823	525	20	unlikely	unlikely	ADJ
taxlaw-2823	525	21	to	to	PART
taxlaw-2823	525	22	change	change	VERB
taxlaw-2823	525	23	it	it	PRON
taxlaw-2823	525	24	solely	solely	ADV
taxlaw-2823	525	25	to	to	PART
taxlaw-2823	525	26	prevent	prevent	VERB
taxlaw-2823	525	27	tax	tax	NOUN
taxlaw-2823	525	28	evasion	evasion	NOUN
taxlaw-2823	525	29	by	by	ADP
taxlaw-2823	525	30	foreign	foreign	ADJ
taxlaw-2823	525	31	persons	person	NOUN
taxlaw-2823	525	32	.	.	PUNCT
taxlaw-2823	526	1	this	this	DET
taxlaw-2823	526	2	aspect	aspect	NOUN
taxlaw-2823	526	3	of	of	ADP
taxlaw-2823	526	4	the	the	DET
taxlaw-2823	526	5	u.s	u.s	PROPN
taxlaw-2823	526	6	.	.	PROPN
taxlaw-2823	526	7	tax	tax	NOUN
taxlaw-2823	526	8	system	system	NOUN
taxlaw-2823	526	9	is	be	AUX
taxlaw-2823	526	10	therefore	therefore	ADV
taxlaw-2823	526	11	likely	likely	ADJ
taxlaw-2823	526	12	to	to	PART
taxlaw-2823	526	13	continue	continue	VERB
taxlaw-2823	526	14	to	to	PART
taxlaw-2823	526	15	be	be	AUX
taxlaw-2823	526	16	attractive	attractive	ADJ
taxlaw-2823	526	17	for	for	ADP
taxlaw-2823	526	18	foreigners	foreigner	NOUN
taxlaw-2823	526	19	who	who	PRON
taxlaw-2823	526	20	want	want	VERB
taxlaw-2823	526	21	to	to	PART
taxlaw-2823	526	22	hide	hide	VERB
taxlaw-2823	526	23	their	their	PRON
taxlaw-2823	526	24	assets	asset	NOUN
taxlaw-2823	526	25	from	from	ADP
taxlaw-2823	526	26	their	their	PRON
taxlaw-2823	526	27	governments	government	NOUN
taxlaw-2823	526	28	.	.	PUNCT
taxlaw-2823	527	1	congress	congress	PROPN
taxlaw-2823	527	2	is	be	AUX
taxlaw-2823	527	3	also	also	ADV
taxlaw-2823	527	4	unlikely	unlikely	ADJ
taxlaw-2823	527	5	to	to	PART
taxlaw-2823	527	6	eliminate	eliminate	VERB
taxlaw-2823	527	7	the	the	DET
taxlaw-2823	527	8	secrecy	secrecy	NOUN
taxlaw-2823	527	9	available	available	ADJ
taxlaw-2823	527	10	to	to	ADP
taxlaw-2823	527	11	the	the	DET
taxlaw-2823	527	12	owners	owner	NOUN
taxlaw-2823	527	13	of	of	ADP
taxlaw-2823	527	14	business	business	NOUN
taxlaw-2823	527	15	entities	entity	NOUN
taxlaw-2823	527	16	in	in	ADP
taxlaw-2823	527	17	some	some	DET
taxlaw-2823	527	18	states	state	NOUN
taxlaw-2823	527	19	.	.	PUNCT
taxlaw-2823	528	1	in	in	ADP
taxlaw-2823	528	2	the	the	DET
taxlaw-2823	528	3	united	united	PROPN
taxlaw-2823	528	4	states	states	PROPN
taxlaw-2823	528	5	,	,	PUNCT
taxlaw-2823	528	6	state	state	NOUN
taxlaw-2823	528	7	governments	government	NOUN
taxlaw-2823	528	8	,	,	PUNCT
taxlaw-2823	528	9	rather	rather	ADV
taxlaw-2823	528	10	than	than	ADP
taxlaw-2823	528	11	the	the	DET
taxlaw-2823	528	12	federal	federal	ADJ
taxlaw-2823	528	13	government	government	NOUN
taxlaw-2823	528	14	,	,	PUNCT
taxlaw-2823	528	15	provide	provide	VERB
taxlaw-2823	528	16	the	the	DET
taxlaw-2823	528	17	bulk	bulk	NOUN
taxlaw-2823	528	18	of	of	ADP
taxlaw-2823	528	19	regulation	regulation	NOUN
taxlaw-2823	528	20	of	of	ADP
taxlaw-2823	528	21	business	business	NOUN
taxlaw-2823	528	22	entities.190	entities.190	NOUN
taxlaw-2823	528	23	and	and	CCONJ
taxlaw-2823	528	24	states	state	NOUN
taxlaw-2823	528	25	have	have	VERB
taxlaw-2823	528	26	'	'	PUNCT
taxlaw-2823	528	27	strong	strong	ADJ
taxlaw-2823	528	28	interests	interest	NOUN
taxlaw-2823	528	29	in	in	ADP
taxlaw-2823	528	30	regulating	regulate	VERB
taxlaw-2823	528	31	their	their	PRON
taxlaw-2823	528	32	corporations	corporation	NOUN
taxlaw-2823	528	33	'	'	PART
taxlaw-2823	528	34	internal	internal	ADJ
taxlaw-2823	528	35	affairs	affair	NOUN
taxlaw-2823	528	36	.	.	PUNCT
taxlaw-2823	528	37	"	"	PUNCT
taxlaw-2823	529	1	191	191	NUM
taxlaw-2823	529	2	since	since	SCONJ
taxlaw-2823	529	3	the	the	DET
taxlaw-2823	529	4	1930s	1930	NOUN
taxlaw-2823	529	5	,	,	PUNCT
taxlaw-2823	529	6	scholars	scholar	NOUN
taxlaw-2823	529	7	have	have	AUX
taxlaw-2823	529	8	debated	debate	VERB
taxlaw-2823	529	9	whether	whether	SCONJ
taxlaw-2823	529	10	state	state	NOUN
taxlaw-2823	529	11	-	-	PUNCT
taxlaw-2823	529	12	regulated	regulate	VERB
taxlaw-2823	529	13	corporation	corporation	NOUN
taxlaw-2823	529	14	law	law	NOUN
taxlaw-2823	529	15	leads	lead	VERB
taxlaw-2823	529	16	to	to	ADP
taxlaw-2823	529	17	a	a	DET
taxlaw-2823	529	18	race	race	NOUN
taxlaw-2823	529	19	to	to	ADP
taxlaw-2823	529	20	the	the	DET
taxlaw-2823	529	21	bottom	bottom	NOUN
taxlaw-2823	529	22	or	or	CCONJ
taxlaw-2823	529	23	to	to	ADP
taxlaw-2823	529	24	the	the	DET
taxlaw-2823	529	25	top,192	top,192	PROPN
taxlaw-2823	529	26	but	but	CCONJ
taxlaw-2823	529	27	,	,	PUNCT
taxlaw-2823	529	28	either	either	CCONJ
taxlaw-2823	529	29	way	way	NOUN
taxlaw-2823	529	30	,	,	PUNCT
taxlaw-2823	529	31	states	state	NOUN
taxlaw-2823	529	32	,	,	PUNCT
taxlaw-2823	529	33	and	and	CCONJ
taxlaw-2823	529	34	not	not	PART
taxlaw-2823	529	35	the	the	DET
taxlaw-2823	529	36	federal	federal	ADJ
taxlaw-2823	529	37	government	government	NOUN
taxlaw-2823	529	38	,	,	PUNCT
taxlaw-2823	529	39	have	have	AUX
taxlaw-2823	529	40	controlled	control	VERB
taxlaw-2823	529	41	how	how	SCONJ
taxlaw-2823	529	42	much	much	ADJ
taxlaw-2823	529	43	a	a	DET
taxlaw-2823	529	44	non	non	ADJ
taxlaw-2823	529	45	-	-	ADJ
taxlaw-2823	529	46	publicly	publicly	ADV
taxlaw-2823	529	47	-	-	PUNCT
taxlaw-2823	529	48	traded	trade	VERB
taxlaw-2823	529	49	business	business	NOUN
taxlaw-2823	529	50	entity	entity	NOUN
taxlaw-2823	529	51	must	must	AUX
taxlaw-2823	529	52	disclose	disclose	VERB
taxlaw-2823	529	53	about	about	ADP
taxlaw-2823	529	54	its	its	PRON
taxlaw-2823	529	55	ownership	ownership	NOUN
taxlaw-2823	529	56	structure.193	structure.193	ADP
taxlaw-2823	529	57	the	the	DET
taxlaw-2823	529	58	federal	federal	ADJ
taxlaw-2823	529	59	government	government	NOUN
taxlaw-2823	529	60	is	be	AUX
taxlaw-2823	529	61	unlikely	unlikely	ADJ
taxlaw-2823	529	62	to	to	PART
taxlaw-2823	529	63	try	try	VERB
taxlaw-2823	529	64	to	to	PART
taxlaw-2823	529	65	overrule	overrule	VERB
taxlaw-2823	529	66	state	state	NOUN
taxlaw-2823	529	67	laws	law	NOUN
taxlaw-2823	529	68	to	to	PART
taxlaw-2823	529	69	help	help	VERB
taxlaw-2823	529	70	foreign	foreign	ADJ
taxlaw-2823	529	71	governments	government	NOUN
taxlaw-2823	529	72	discover	discover	VERB
taxlaw-2823	529	73	tax	tax	NOUN
taxlaw-2823	529	74	evaders	evader	NOUN
taxlaw-2823	529	75	.	.	PUNCT
taxlaw-2823	530	1	unlike	unlike	ADP
taxlaw-2823	530	2	the	the	DET
taxlaw-2823	530	3	preceding	precede	VERB
taxlaw-2823	530	4	issues	issue	NOUN
taxlaw-2823	530	5	,	,	PUNCT
taxlaw-2823	530	6	the	the	DET
taxlaw-2823	530	7	federal	federal	ADJ
taxlaw-2823	530	8	government	government	NOUN
taxlaw-2823	530	9	can	can	AUX
taxlaw-2823	530	10	easily	easily	ADV
taxlaw-2823	530	11	overrule	overrule	VERB
taxlaw-2823	530	12	the	the	DET
taxlaw-2823	530	13	revenue	revenue	NOUN
taxlaw-2823	530	14	rule	rule	NOUN
taxlaw-2823	530	15	.	.	PUNCT
taxlaw-2823	531	1	all	all	DET
taxlaw-2823	531	2	congress	congress	PROPN
taxlaw-2823	531	3	needs	need	VERB
taxlaw-2823	531	4	to	to	PART
taxlaw-2823	531	5	do	do	VERB
taxlaw-2823	531	6	is	be	AUX
taxlaw-2823	531	7	pass	pass	VERB
taxlaw-2823	531	8	a	a	DET
taxlaw-2823	531	9	law	law	NOUN
taxlaw-2823	531	10	permitting	permitting	NOUN
taxlaw-2823	531	11	(	(	PUNCT
taxlaw-2823	531	12	or	or	CCONJ
taxlaw-2823	531	13	requiring	require	VERB
taxlaw-2823	531	14	)	)	PUNCT
taxlaw-2823	531	15	courts	court	NOUN
taxlaw-2823	531	16	to	to	PART
taxlaw-2823	531	17	enforce	enforce	VERB
taxlaw-2823	531	18	foreign	foreign	ADJ
taxlaw-2823	531	19	governments	government	NOUN
taxlaw-2823	531	20	’	’	PART
taxlaw-2823	531	21	tax	tax	NOUN
taxlaw-2823	531	22	judgments	judgment	NOUN
taxlaw-2823	531	23	;	;	PUNCT
taxlaw-2823	531	24	statutory	statutory	ADJ
taxlaw-2823	531	25	law	law	NOUN
taxlaw-2823	531	26	"	"	PUNCT
taxlaw-2823	531	27	displaces	displace	VERB
taxlaw-2823	531	28	any	any	DET
taxlaw-2823	531	29	conflicting	conflicting	ADJ
taxlaw-2823	531	30	common	common	ADJ
taxlaw-2823	531	31	law	law	NOUN
taxlaw-2823	531	32	rules	rule	NOUN
taxlaw-2823	531	33	.	.	PUNCT
taxlaw-2823	532	1	"194	"194	INTJ
taxlaw-2823	533	1	not	not	PART
taxlaw-2823	533	2	only	only	ADV
taxlaw-2823	533	3	can	can	AUX
taxlaw-2823	533	4	the	the	DET
taxlaw-2823	533	5	u.s	u.s	PROPN
taxlaw-2823	533	6	.	.	PROPN
taxlaw-2823	533	7	overrule	overrule	NOUN
taxlaw-2823	533	8	the	the	DET
taxlaw-2823	533	9	revenue	revenue	NOUN
taxlaw-2823	533	10	rule	rule	NOUN
taxlaw-2823	533	11	:	:	PUNCT
taxlaw-2823	533	12	it	it	PRON
taxlaw-2823	533	13	has	have	AUX
taxlaw-2823	533	14	done	do	VERB
taxlaw-2823	533	15	so	so	ADV
taxlaw-2823	533	16	in	in	ADP
taxlaw-2823	533	17	a	a	DET
taxlaw-2823	533	18	handful	handful	NOUN
taxlaw-2823	533	19	of	of	ADP
taxlaw-2823	533	20	situations	situation	NOUN
taxlaw-2823	533	21	.	.	PUNCT
taxlaw-2823	534	1	eliminating	eliminate	VERB
taxlaw-2823	534	2	the	the	DET
taxlaw-2823	534	3	revenue	revenue	NOUN
taxlaw-2823	534	4	rule	rule	NOUN
taxlaw-2823	534	5	would	would	AUX
taxlaw-2823	534	6	do	do	VERB
taxlaw-2823	534	7	no	no	DET
taxlaw-2823	534	8	harm	harm	NOUN
taxlaw-2823	534	9	to	to	ADP
taxlaw-2823	534	10	the	the	DET
taxlaw-2823	534	11	united	united	PROPN
taxlaw-2823	534	12	states	states	PROPN
taxlaw-2823	534	13	.	.	PUNCT
taxlaw-2823	535	1	in	in	ADP
taxlaw-2823	535	2	fact	fact	NOUN
taxlaw-2823	535	3	,	,	PUNCT
taxlaw-2823	535	4	it	it	PRON
taxlaw-2823	535	5	could	could	AUX
taxlaw-2823	535	6	actually	actually	ADV
taxlaw-2823	535	7	assist	assist	VERB
taxlaw-2823	535	8	the	the	DET
taxlaw-2823	535	9	i.r.s	i.r.	NOUN
taxlaw-2823	535	10	.	.	PUNCT
taxlaw-2823	536	1	in	in	ADP
taxlaw-2823	536	2	collecting	collect	VERB
taxlaw-2823	536	3	taxes	taxis	NOUN
taxlaw-2823	536	4	from	from	ADP
taxlaw-2823	536	5	united	united	PROPN
taxlaw-2823	536	6	states	states	PROPN
taxlaw-2823	536	7	taxpayers	taxpayer	NOUN
taxlaw-2823	536	8	hiding	hide	VERB
taxlaw-2823	536	9	assets	asset	NOUN
taxlaw-2823	536	10	in	in	ADP
taxlaw-2823	536	11	foreign	foreign	ADJ
taxlaw-2823	536	12	countries	country	NOUN
taxlaw-2823	536	13	.	.	PUNCT
taxlaw-2823	537	1	186	186	NUM
taxlaw-2823	537	2	staff	staff	NOUN
taxlaw-2823	537	3	of	of	ADP
taxlaw-2823	537	4	joint	joint	ADJ
taxlaw-2823	537	5	comm	comm	NOUN
taxlaw-2823	537	6	.	.	PUNCT
taxlaw-2823	538	1	on	on	ADP
taxlaw-2823	538	2	tax’n	tax’n	NUM
taxlaw-2823	538	3	,	,	PUNCT
taxlaw-2823	538	4	98th	98th	ADJ
taxlaw-2823	538	5	cong	cong	NOUN
taxlaw-2823	538	6	.	.	PROPN
taxlaw-2823	538	7	,	,	PUNCT
taxlaw-2823	538	8	2d	2d	NUM
taxlaw-2823	538	9	sess	sess	NOUN
taxlaw-2823	538	10	.	.	PUNCT
taxlaw-2823	538	11	,	,	PUNCT
taxlaw-2823	538	12	general	general	ADJ
taxlaw-2823	538	13	explanation	explanation	NOUN
taxlaw-2823	538	14	of	of	ADP
taxlaw-2823	538	15	the	the	DET
taxlaw-2823	538	16	revenue	revenue	NOUN
taxlaw-2823	538	17	provisions	provision	NOUN
taxlaw-2823	538	18	of	of	ADP
taxlaw-2823	538	19	the	the	DET
taxlaw-2823	538	20	deficit	deficit	NOUN
taxlaw-2823	538	21	reduction	reduction	NOUN
taxlaw-2823	538	22	act	act	NOUN
taxlaw-2823	538	23	of	of	ADP
taxlaw-2823	538	24	1984	1984	NUM
taxlaw-2823	538	25	389	389	NUM
taxlaw-2823	538	26	(	(	PUNCT
taxlaw-2823	538	27	joint	joint	ADJ
taxlaw-2823	538	28	comm	comm	NOUN
taxlaw-2823	538	29	.	.	PUNCT
taxlaw-2823	539	1	print	print	NOUN
taxlaw-2823	539	2	1984	1984	NUM
taxlaw-2823	539	3	)	)	PUNCT
taxlaw-2823	539	4	.	.	PUNCT
taxlaw-2823	540	1	187	187	NUM
taxlaw-2823	541	1	i	i	PRON
taxlaw-2823	541	2	d.	d.	PROPN
taxlaw-2823	541	3	188	188	NUM
taxlaw-2823	541	4	i	i	PROPN
taxlaw-2823	541	5	d.	d.	PROPN
taxlaw-2823	541	6	189	189	NUM
taxlaw-2823	542	1	i	i	PRON
taxlaw-2823	542	2	d.	d.	PROPN
taxlaw-2823	542	3	at	at	ADP
taxlaw-2823	542	4	391	391	NUM
taxlaw-2823	542	5	.	.	PUNCT
taxlaw-2823	543	1	190	190	NUM
taxlaw-2823	543	2	lucian	lucian	PROPN
taxlaw-2823	543	3	arye	arye	PROPN
taxlaw-2823	543	4	bebchuk	bebchuk	PROPN
taxlaw-2823	543	5	,	,	PUNCT
taxlaw-2823	543	6	federalism	federalism	NOUN
taxlaw-2823	543	7	and	and	CCONJ
taxlaw-2823	543	8	the	the	DET
taxlaw-2823	543	9	corporation	corporation	NOUN
taxlaw-2823	543	10	:	:	PUNCT
taxlaw-2823	543	11	the	the	DET
taxlaw-2823	543	12	desirable	desirable	ADJ
taxlaw-2823	543	13	limits	limit	NOUN
taxlaw-2823	543	14	on	on	ADP
taxlaw-2823	543	15	state	state	NOUN
taxlaw-2823	543	16	competition	competition	NOUN
taxlaw-2823	543	17	in	in	ADP
taxlaw-2823	543	18	corporate	corporate	ADJ
taxlaw-2823	543	19	law	law	NOUN
taxlaw-2823	543	20	,	,	PUNCT
taxlaw-2823	543	21	105	105	NUM
taxlaw-2823	543	22	harv	harv	NOUN
taxlaw-2823	543	23	.	.	PUNCT
taxlaw-2823	544	1	l.	l.	PROPN
taxlaw-2823	544	2	rev	rev	PROPN
taxlaw-2823	544	3	.	.	PROPN
taxlaw-2823	544	4	1437	1437	NUM
taxlaw-2823	544	5	,	,	PUNCT
taxlaw-2823	544	6	1438	1438	NUM
taxlaw-2823	544	7	(	(	PUNCT
taxlaw-2823	544	8	1992	1992	NUM
taxlaw-2823	544	9	)	)	PUNCT
taxlaw-2823	544	10	.	.	PUNCT
taxlaw-2823	545	1	191	191	NUM
taxlaw-2823	545	2	douglas	douglas	PROPN
taxlaw-2823	545	3	g.	g.	PROPN
taxlaw-2823	545	4	smith	smith	PROPN
taxlaw-2823	545	5	,	,	PUNCT
taxlaw-2823	545	6	a	a	DET
taxlaw-2823	545	7	federalism	federalism	NOUN
taxlaw-2823	545	8	-	-	PUNCT
taxlaw-2823	545	9	based	base	VERB
taxlaw-2823	545	10	rationale	rationale	NOUN
taxlaw-2823	545	11	for	for	ADP
taxlaw-2823	545	12	limited	limited	ADJ
taxlaw-2823	545	13	liability	liability	NOUN
taxlaw-2823	545	14	,	,	PUNCT
taxlaw-2823	545	15	60	60	NUM
taxlaw-2823	545	16	ala	ala	NOUN
taxlaw-2823	545	17	.	.	PUNCT
taxlaw-2823	546	1	l.	l.	PROPN
taxlaw-2823	546	2	rev	rev	PROPN
taxlaw-2823	546	3	.	.	PROPN
taxlaw-2823	546	4	649	649	NUM
taxlaw-2823	546	5	,	,	PUNCT
taxlaw-2823	546	6	668	668	NUM
taxlaw-2823	546	7	(	(	PUNCT
taxlaw-2823	546	8	2009	2009	NUM
taxlaw-2823	546	9	)	)	PUNCT
taxlaw-2823	546	10	.	.	PUNCT
taxlaw-2823	547	1	192	192	NUM
taxlaw-2823	547	2	see	see	VERB
taxlaw-2823	547	3	lawrence	lawrence	PROPN
taxlaw-2823	547	4	a.	a.	PROPN
taxlaw-2823	547	5	cunningham	cunningham	PROPN
taxlaw-2823	547	6	,	,	PUNCT
taxlaw-2823	547	7	a	a	DET
taxlaw-2823	547	8	new	new	ADJ
taxlaw-2823	547	9	product	product	NOUN
taxlaw-2823	547	10	for	for	ADP
taxlaw-2823	547	11	the	the	DET
taxlaw-2823	547	12	state	state	NOUN
taxlaw-2823	547	13	corporation	corporation	NOUN
taxlaw-2823	547	14	law	law	NOUN
taxlaw-2823	547	15	market	market	NOUN
taxlaw-2823	547	16	:	:	PUNCT
taxlaw-2823	547	17	audit	audit	NOUN
taxlaw-2823	547	18	committee	committee	NOUN
taxlaw-2823	547	19	certifications	certification	NOUN
taxlaw-2823	547	20	,	,	PUNCT
taxlaw-2823	547	21	1	1	NUM
taxlaw-2823	547	22	berkeley	berkeley	PROPN
taxlaw-2823	547	23	bus	bus	NOUN
taxlaw-2823	547	24	.	.	PUNCT
taxlaw-2823	548	1	l.j	l.j	PROPN
taxlaw-2823	548	2	.	.	PROPN
taxlaw-2823	548	3	327	327	NUM
taxlaw-2823	548	4	,	,	PUNCT
taxlaw-2823	548	5	364	364	NUM
taxlaw-2823	548	6	&	&	CCONJ
taxlaw-2823	548	7	n.116	n.116	PROPN
taxlaw-2823	548	8	(	(	PUNCT
taxlaw-2823	548	9	2004	2004	NUM
taxlaw-2823	548	10	)	)	PUNCT
taxlaw-2823	548	11	.	.	PUNCT
taxlaw-2823	549	1	193	193	NUM
taxlaw-2823	549	2	see	see	VERB
taxlaw-2823	549	3	dep’t	dep’t	NOUN
taxlaw-2823	549	4	of	of	ADP
taxlaw-2823	549	5	the	the	DET
taxlaw-2823	549	6	treasury	treasury	PROPN
taxlaw-2823	549	7	financial	financial	ADJ
taxlaw-2823	549	8	crimes	crime	NOUN
taxlaw-2823	549	9	enforcement	enforcement	NOUN
taxlaw-2823	549	10	network	network	NOUN
taxlaw-2823	549	11	,	,	PUNCT
taxlaw-2823	549	12	the	the	DET
taxlaw-2823	549	13	role	role	NOUN
taxlaw-2823	549	14	of	of	ADP
taxlaw-2823	549	15	domestic	domestic	ADJ
taxlaw-2823	549	16	shell	shell	NOUN
taxlaw-2823	549	17	companies	company	NOUN
taxlaw-2823	549	18	in	in	ADP
taxlaw-2823	549	19	financial	financial	ADJ
taxlaw-2823	549	20	crime	crime	NOUN
taxlaw-2823	549	21	and	and	CCONJ
taxlaw-2823	549	22	money	money	NOUN
taxlaw-2823	549	23	laundering	laundering	NOUN
taxlaw-2823	549	24	:	:	PUNCT
taxlaw-2823	549	25	limited	limited	ADJ
taxlaw-2823	549	26	liability	liability	NOUN
taxlaw-2823	549	27	companies	company	NOUN
taxlaw-2823	549	28	8–9	8–9	PROPN
taxlaw-2823	549	29	(	(	PUNCT
taxlaw-2823	549	30	2006	2006	NUM
taxlaw-2823	549	31	)	)	PUNCT
taxlaw-2823	549	32	,	,	PUNCT
taxlaw-2823	549	33	available	available	ADJ
taxlaw-2823	549	34	at	at	ADP
taxlaw-2823	549	35	http://	http://	PROPN
taxlaw-2823	549	36	www.fincen.gov/llcassessment_final.pdf	www.fincen.gov/llcassessment_final.pdf	PROPN
taxlaw-2823	549	37	.	.	PUNCT
taxlaw-2823	550	1	194	194	NUM
taxlaw-2823	550	2	daniel	daniel	PROPN
taxlaw-2823	550	3	a.	a.	PROPN
taxlaw-2823	550	4	farber	farber	PROPN
taxlaw-2823	550	5	&	&	CCONJ
taxlaw-2823	550	6	philip	philip	PROPN
taxlaw-2823	550	7	p.	p.	PROPN
taxlaw-2823	550	8	frickey	frickey	NOUN
taxlaw-2823	550	9	,	,	PUNCT
taxlaw-2823	550	10	in	in	ADP
taxlaw-2823	550	11	the	the	DET
taxlaw-2823	550	12	shadow	shadow	NOUN
taxlaw-2823	550	13	of	of	ADP
taxlaw-2823	550	14	the	the	DET
taxlaw-2823	550	15	legislature	legislature	NOUN
taxlaw-2823	550	16	:	:	PUNCT
taxlaw-2823	550	17	the	the	DET
taxlaw-2823	550	18	common	common	ADJ
taxlaw-2823	550	19	law	law	NOUN
taxlaw-2823	550	20	in	in	ADP
taxlaw-2823	550	21	the	the	DET
taxlaw-2823	550	22	age	age	NOUN
taxlaw-2823	550	23	of	of	ADP
taxlaw-2823	550	24	the	the	DET
taxlaw-2823	550	25	new	new	ADJ
taxlaw-2823	550	26	public	public	ADJ
taxlaw-2823	550	27	law	law	NOUN
taxlaw-2823	550	28	,	,	PUNCT
taxlaw-2823	550	29	89	89	NUM
taxlaw-2823	550	30	mich	mich	PROPN
taxlaw-2823	550	31	.	.	PUNCT
taxlaw-2823	550	32	l.	l.	PROPN
taxlaw-2823	550	33	rev	rev	PROPN
taxlaw-2823	550	34	.	.	PROPN
taxlaw-2823	550	35	875	875	NUM
taxlaw-2823	550	36	,	,	PUNCT
taxlaw-2823	550	37	888	888	NUM
taxlaw-2823	550	38	(	(	PUNCT
taxlaw-2823	550	39	1991	1991	NUM
taxlaw-2823	550	40	)	)	PUNCT
taxlaw-2823	550	41	.	.	PUNCT
taxlaw-2823	551	1	190	190	NUM
taxlaw-2823	551	2	columbia	columbia	PROPN
taxlaw-2823	551	3	journal	journal	PROPN
taxlaw-2823	551	4	of	of	ADP
taxlaw-2823	551	5	tax	tax	NOUN
taxlaw-2823	551	6	law	law	NOUN
taxlaw-2823	551	7	[	[	X
taxlaw-2823	551	8	vol.5:170	vol.5:170	PROPN
taxlaw-2823	551	9	b.	b.	NOUN
taxlaw-2823	551	10	reciprocity	reciprocity	NOUN
taxlaw-2823	551	11	and	and	CCONJ
taxlaw-2823	551	12	revocation	revocation	NOUN
taxlaw-2823	551	13	that	that	SCONJ
taxlaw-2823	551	14	the	the	DET
taxlaw-2823	551	15	u.s	u.s	PROPN
taxlaw-2823	551	16	.	.	PROPN
taxlaw-2823	551	17	could	could	AUX
taxlaw-2823	551	18	revoke	revoke	VERB
taxlaw-2823	551	19	the	the	DET
taxlaw-2823	551	20	revenue	revenue	NOUN
taxlaw-2823	551	21	rule	rule	NOUN
taxlaw-2823	551	22	does	do	AUX
taxlaw-2823	551	23	not	not	PART
taxlaw-2823	551	24	mean	mean	VERB
taxlaw-2823	551	25	that	that	SCONJ
taxlaw-2823	551	26	it	it	PRON
taxlaw-2823	551	27	will	will	AUX
taxlaw-2823	551	28	.	.	PUNCT
taxlaw-2823	552	1	it	it	PRON
taxlaw-2823	552	2	has	have	AUX
taxlaw-2823	552	3	had	have	VERB
taxlaw-2823	552	4	openings	opening	NOUN
taxlaw-2823	552	5	to	to	PART
taxlaw-2823	552	6	do	do	VERB
taxlaw-2823	552	7	so	so	ADV
taxlaw-2823	552	8	in	in	ADP
taxlaw-2823	552	9	the	the	DET
taxlaw-2823	552	10	past	past	NOUN
taxlaw-2823	552	11	and	and	CCONJ
taxlaw-2823	552	12	,	,	PUNCT
taxlaw-2823	552	13	with	with	ADP
taxlaw-2823	552	14	the	the	DET
taxlaw-2823	552	15	exception	exception	NOUN
taxlaw-2823	552	16	of	of	ADP
taxlaw-2823	552	17	the	the	DET
taxlaw-2823	552	18	u.s.-canada	u.s.-canada	NOUN
taxlaw-2823	552	19	income	income	PROPN
taxlaw-2823	552	20	tax	tax	PROPN
taxlaw-2823	552	21	treaty	treaty	NOUN
taxlaw-2823	552	22	,	,	PUNCT
taxlaw-2823	552	23	has	have	AUX
taxlaw-2823	552	24	chosen	choose	VERB
taxlaw-2823	552	25	not	not	PART
taxlaw-2823	552	26	to	to	PART
taxlaw-2823	552	27	.	.	PUNCT
taxlaw-2823	553	1	if	if	SCONJ
taxlaw-2823	553	2	the	the	DET
taxlaw-2823	553	3	revenue	revenue	NOUN
taxlaw-2823	553	4	rule	rule	NOUN
taxlaw-2823	553	5	went	go	VERB
taxlaw-2823	553	6	away	away	ADV
taxlaw-2823	553	7	,	,	PUNCT
taxlaw-2823	553	8	some	some	DET
taxlaw-2823	553	9	portion	portion	NOUN
taxlaw-2823	553	10	of	of	ADP
taxlaw-2823	553	11	the	the	DET
taxlaw-2823	553	12	foreigners	foreigner	NOUN
taxlaw-2823	553	13	hiding	hide	VERB
taxlaw-2823	553	14	their	their	PRON
taxlaw-2823	553	15	assets	asset	NOUN
taxlaw-2823	553	16	from	from	ADP
taxlaw-2823	553	17	their	their	PRON
taxlaw-2823	553	18	home	home	NOUN
taxlaw-2823	553	19	governments	government	NOUN
taxlaw-2823	553	20	would	would	AUX
taxlaw-2823	553	21	move	move	VERB
taxlaw-2823	553	22	those	those	DET
taxlaw-2823	553	23	assets	asset	NOUN
taxlaw-2823	553	24	to	to	ADP
taxlaw-2823	553	25	another	another	DET
taxlaw-2823	553	26	country	country	NOUN
taxlaw-2823	553	27	that	that	PRON
taxlaw-2823	553	28	provided	provide	VERB
taxlaw-2823	553	29	secrecy	secrecy	NOUN
taxlaw-2823	553	30	,	,	PUNCT
taxlaw-2823	553	31	low	low	ADJ
taxlaw-2823	553	32	taxes	taxis	NOUN
taxlaw-2823	553	33	,	,	PUNCT
taxlaw-2823	553	34	and	and	CCONJ
taxlaw-2823	553	35	that	that	PRON
taxlaw-2823	553	36	would	would	AUX
taxlaw-2823	553	37	not	not	PART
taxlaw-2823	553	38	enforce	enforce	VERB
taxlaw-2823	553	39	foreign	foreign	ADJ
taxlaw-2823	553	40	judgments	judgment	NOUN
taxlaw-2823	553	41	.	.	PUNCT
taxlaw-2823	554	1	to	to	PART
taxlaw-2823	554	2	keep	keep	VERB
taxlaw-2823	554	3	foreign	foreign	ADJ
taxlaw-2823	554	4	investment	investment	NOUN
taxlaw-2823	554	5	,	,	PUNCT
taxlaw-2823	554	6	would	would	AUX
taxlaw-2823	554	7	seem	seem	VERB
taxlaw-2823	554	8	to	to	PART
taxlaw-2823	554	9	entail	entail	VERB
taxlaw-2823	554	10	a	a	DET
taxlaw-2823	554	11	race	race	NOUN
taxlaw-2823	554	12	to	to	ADP
taxlaw-2823	554	13	the	the	DET
taxlaw-2823	554	14	bottom	bottom	NOUN
taxlaw-2823	554	15	,	,	PUNCT
taxlaw-2823	554	16	with	with	ADP
taxlaw-2823	554	17	every	every	DET
taxlaw-2823	554	18	country	country	NOUN
taxlaw-2823	554	19	(	(	PUNCT
taxlaw-2823	554	20	the	the	DET
taxlaw-2823	554	21	united	united	PROPN
taxlaw-2823	554	22	states	states	PROPN
taxlaw-2823	554	23	included	include	VERB
taxlaw-2823	554	24	)	)	PUNCT
taxlaw-2823	554	25	trying	try	VERB
taxlaw-2823	554	26	to	to	PART
taxlaw-2823	554	27	offer	offer	VERB
taxlaw-2823	554	28	a	a	DET
taxlaw-2823	554	29	better	well	ADJ
taxlaw-2823	554	30	tax	tax	NOUN
taxlaw-2823	554	31	package	package	NOUN
taxlaw-2823	554	32	to	to	PART
taxlaw-2823	554	33	attract	attract	VERB
taxlaw-2823	554	34	foreign	foreign	ADJ
taxlaw-2823	554	35	investment.195	investment.195	NOUN
taxlaw-2823	554	36	even	even	ADV
taxlaw-2823	554	37	if	if	SCONJ
taxlaw-2823	554	38	capital	capital	NOUN
taxlaw-2823	554	39	-	-	PUNCT
taxlaw-2823	554	40	importing	import	VERB
taxlaw-2823	554	41	countries	country	NOUN
taxlaw-2823	554	42	engage	engage	VERB
taxlaw-2823	554	43	in	in	ADP
taxlaw-2823	554	44	a	a	DET
taxlaw-2823	554	45	race	race	NOUN
taxlaw-2823	554	46	to	to	ADP
taxlaw-2823	554	47	the	the	DET
taxlaw-2823	554	48	bottom	bottom	NOUN
taxlaw-2823	554	49	,	,	PUNCT
taxlaw-2823	554	50	though	though	ADV
taxlaw-2823	554	51	,	,	PUNCT
taxlaw-2823	554	52	the	the	DET
taxlaw-2823	554	53	u.s	u.s	PROPN
taxlaw-2823	554	54	.	.	PROPN
taxlaw-2823	554	55	should	should	AUX
taxlaw-2823	554	56	not	not	PART
taxlaw-2823	554	57	,	,	PUNCT
taxlaw-2823	554	58	as	as	ADP
taxlaw-2823	554	59	a	a	DET
taxlaw-2823	554	60	normative	normative	ADJ
taxlaw-2823	554	61	matter	matter	NOUN
taxlaw-2823	554	62	,	,	PUNCT
taxlaw-2823	554	63	permit	permit	VERB
taxlaw-2823	554	64	foreigners	foreigner	NOUN
taxlaw-2823	554	65	to	to	PART
taxlaw-2823	554	66	use	use	VERB
taxlaw-2823	554	67	it	it	PRON
taxlaw-2823	554	68	as	as	ADP
taxlaw-2823	554	69	a	a	DET
taxlaw-2823	554	70	tax	tax	NOUN
taxlaw-2823	554	71	haven.196	haven.196	ADV
taxlaw-2823	554	72	although	although	SCONJ
taxlaw-2823	554	73	each	each	DET
taxlaw-2823	554	74	country	country	NOUN
taxlaw-2823	554	75	fundamentally	fundamentally	ADV
taxlaw-2823	554	76	and	and	CCONJ
taxlaw-2823	554	77	necessarily	necessarily	ADV
taxlaw-2823	554	78	exercises	exercise	VERB
taxlaw-2823	554	79	sovereignty	sovereignty	NOUN
taxlaw-2823	554	80	over	over	ADP
taxlaw-2823	554	81	its	its	PRON
taxlaw-2823	554	82	own	own	ADJ
taxlaw-2823	554	83	tax	tax	NOUN
taxlaw-2823	554	84	system	system	NOUN
taxlaw-2823	554	85	,	,	PUNCT
taxlaw-2823	554	86	the	the	DET
taxlaw-2823	554	87	oecd	oecd	PROPN
taxlaw-2823	554	88	,	,	PUNCT
taxlaw-2823	554	89	in	in	ADP
taxlaw-2823	554	90	its	its	PRON
taxlaw-2823	554	91	attempts	attempt	NOUN
taxlaw-2823	554	92	to	to	PART
taxlaw-2823	554	93	control	control	VERB
taxlaw-2823	554	94	harmful	harmful	ADJ
taxlaw-2823	554	95	tax	tax	NOUN
taxlaw-2823	554	96	competition	competition	NOUN
taxlaw-2823	554	97	,	,	PUNCT
taxlaw-2823	554	98	has	have	AUX
taxlaw-2823	554	99	begun	begin	VERB
taxlaw-2823	554	100	to	to	PART
taxlaw-2823	554	101	articulate	articulate	VERB
taxlaw-2823	554	102	in	in	ADP
taxlaw-2823	554	103	implied	imply	VERB
taxlaw-2823	554	104	international	international	ADJ
taxlaw-2823	554	105	social	social	ADJ
taxlaw-2823	554	106	contract.197	contract.197	NOUN
taxlaw-2823	554	107	under	under	ADP
taxlaw-2823	554	108	this	this	DET
taxlaw-2823	554	109	implied	imply	VERB
taxlaw-2823	554	110	social	social	ADJ
taxlaw-2823	554	111	contract	contract	NOUN
taxlaw-2823	554	112	,	,	PUNCT
taxlaw-2823	554	113	countries	country	NOUN
taxlaw-2823	554	114	have	have	VERB
taxlaw-2823	554	115	the	the	DET
taxlaw-2823	554	116	responsibility	responsibility	NOUN
taxlaw-2823	554	117	of	of	ADP
taxlaw-2823	554	118	"	"	PUNCT
taxlaw-2823	554	119	creating	create	VERB
taxlaw-2823	554	120	a	a	DET
taxlaw-2823	554	121	level	level	NOUN
taxlaw-2823	554	122	playing	playing	NOUN
taxlaw-2823	554	123	field	field	NOUN
taxlaw-2823	554	124	for	for	ADP
taxlaw-2823	554	125	all	all	DET
taxlaw-2823	554	126	countries	country	NOUN
taxlaw-2823	554	127	.	.	PUNCT
taxlaw-2823	555	1	"198	"198	NOUN
taxlaw-2823	555	2	to	to	ADP
taxlaw-2823	555	3	the	the	DET
taxlaw-2823	555	4	extent	extent	NOUN
taxlaw-2823	555	5	that	that	SCONJ
taxlaw-2823	555	6	the	the	DET
taxlaw-2823	555	7	u.s	u.s	PROPN
taxlaw-2823	555	8	.	.	PROPN
taxlaw-2823	555	9	works	work	VERB
taxlaw-2823	555	10	to	to	PART
taxlaw-2823	555	11	attract	attract	VERB
taxlaw-2823	555	12	foreign	foreign	ADJ
taxlaw-2823	555	13	investment	investment	NOUN
taxlaw-2823	555	14	by	by	ADP
taxlaw-2823	555	15	undercutting	undercut	VERB
taxlaw-2823	555	16	other	other	ADJ
taxlaw-2823	555	17	countries	country	NOUN
taxlaw-2823	555	18	’	'	PUNCT
taxlaw-2823	555	19	tax	tax	NOUN
taxlaw-2823	555	20	regimes	regime	NOUN
taxlaw-2823	555	21	,	,	PUNCT
taxlaw-2823	555	22	the	the	DET
taxlaw-2823	555	23	u.s	u.s	PROPN
taxlaw-2823	555	24	.	.	PROPN
taxlaw-2823	555	25	violates	violate	VERB
taxlaw-2823	555	26	this	this	DET
taxlaw-2823	555	27	implied	imply	VERB
taxlaw-2823	555	28	social	social	ADJ
taxlaw-2823	555	29	contract	contract	NOUN
taxlaw-2823	555	30	.	.	PUNCT
taxlaw-2823	556	1	but	but	CCONJ
taxlaw-2823	556	2	justifying	justify	VERB
taxlaw-2823	556	3	the	the	DET
taxlaw-2823	556	4	repeal	repeal	NOUN
taxlaw-2823	556	5	of	of	ADP
taxlaw-2823	556	6	the	the	DET
taxlaw-2823	556	7	revenue	revenue	NOUN
taxlaw-2823	556	8	rule	rule	NOUN
taxlaw-2823	556	9	need	need	AUX
taxlaw-2823	556	10	not	not	PART
taxlaw-2823	556	11	rest	rest	VERB
taxlaw-2823	556	12	solely	solely	ADV
taxlaw-2823	556	13	on	on	ADP
taxlaw-2823	556	14	the	the	DET
taxlaw-2823	556	15	united	united	PROPN
taxlaw-2823	556	16	states	states	PROPN
taxlaw-2823	556	17	altruistically	altruistically	ADV
taxlaw-2823	556	18	following	follow	VERB
taxlaw-2823	556	19	an	an	DET
taxlaw-2823	556	20	implied	imply	VERB
taxlaw-2823	556	21	international	international	ADJ
taxlaw-2823	556	22	norm	norm	NOUN
taxlaw-2823	556	23	.	.	PUNCT
taxlaw-2823	557	1	abolishing	abolish	VERB
taxlaw-2823	557	2	the	the	DET
taxlaw-2823	557	3	revenue	revenue	NOUN
taxlaw-2823	557	4	rule	rule	NOUN
taxlaw-2823	557	5	could	could	AUX
taxlaw-2823	557	6	provide	provide	VERB
taxlaw-2823	557	7	tangible	tangible	ADJ
taxlaw-2823	557	8	benefits	benefit	NOUN
taxlaw-2823	557	9	to	to	ADP
taxlaw-2823	557	10	the	the	DET
taxlaw-2823	557	11	united	united	PROPN
taxlaw-2823	557	12	states	states	PROPN
taxlaw-2823	557	13	.	.	PUNCT
taxlaw-2823	558	1	in	in	ADP
taxlaw-2823	558	2	determining	determine	VERB
taxlaw-2823	558	3	whether	whether	SCONJ
taxlaw-2823	558	4	it	it	PRON
taxlaw-2823	558	5	will	will	AUX
taxlaw-2823	558	6	enforce	enforce	VERB
taxlaw-2823	558	7	another	another	DET
taxlaw-2823	558	8	country	country	NOUN
taxlaw-2823	558	9	’s	’s	PART
taxlaw-2823	558	10	non	non	ADJ
taxlaw-2823	558	11	-	-	ADJ
taxlaw-2823	558	12	revenue	revenue	ADJ
taxlaw-2823	558	13	judgments	judgment	NOUN
taxlaw-2823	558	14	,	,	PUNCT
taxlaw-2823	558	15	courts	court	NOUN
taxlaw-2823	558	16	often	often	ADV
taxlaw-2823	558	17	look	look	VERB
taxlaw-2823	558	18	at	at	ADP
taxlaw-2823	558	19	whether	whether	SCONJ
taxlaw-2823	558	20	the	the	DET
taxlaw-2823	558	21	other	other	ADJ
taxlaw-2823	558	22	country	country	NOUN
taxlaw-2823	558	23	would	would	AUX
taxlaw-2823	558	24	reciprocally	reciprocally	VERB
taxlaw-2823	558	25	enforce	enforce	VERB
taxlaw-2823	558	26	its	its	PRON
taxlaw-2823	558	27	judgments.199	judgments.199	NOUN
taxlaw-2823	558	28	if	if	SCONJ
taxlaw-2823	558	29	the	the	DET
taxlaw-2823	558	30	united	united	PROPN
taxlaw-2823	558	31	states	states	PROPN
taxlaw-2823	558	32	revoked	revoke	VERB
taxlaw-2823	558	33	the	the	DET
taxlaw-2823	558	34	revenue	revenue	NOUN
taxlaw-2823	558	35	rule	rule	NOUN
taxlaw-2823	558	36	and	and	CCONJ
taxlaw-2823	558	37	began	begin	VERB
taxlaw-2823	558	38	to	to	PART
taxlaw-2823	558	39	enforce	enforce	VERB
taxlaw-2823	558	40	foreign	foreign	ADJ
taxlaw-2823	558	41	countries	country	NOUN
taxlaw-2823	558	42	’	'	PUNCT
taxlaw-2823	558	43	tax	tax	NOUN
taxlaw-2823	558	44	judgments	judgment	NOUN
taxlaw-2823	558	45	,	,	PUNCT
taxlaw-2823	558	46	other	other	ADJ
taxlaw-2823	558	47	countries	country	NOUN
taxlaw-2823	558	48	would	would	AUX
taxlaw-2823	558	49	potentially	potentially	ADV
taxlaw-2823	558	50	reciprocate	reciprocate	VERB
taxlaw-2823	558	51	,	,	PUNCT
taxlaw-2823	558	52	enforcing	enforce	VERB
taxlaw-2823	558	53	u.s	u.s	PROPN
taxlaw-2823	558	54	.	.	PROPN
taxlaw-2823	558	55	tax	tax	NOUN
taxlaw-2823	558	56	judgments	judgment	NOUN
taxlaw-2823	558	57	against	against	ADP
taxlaw-2823	558	58	assets	asset	NOUN
taxlaw-2823	558	59	in	in	ADP
taxlaw-2823	558	60	those	those	DET
taxlaw-2823	558	61	countries	country	NOUN
taxlaw-2823	558	62	.	.	PUNCT
taxlaw-2823	559	1	reciprocity	reciprocity	NOUN
taxlaw-2823	559	2	is	be	AUX
taxlaw-2823	559	3	neither	neither	CCONJ
taxlaw-2823	559	4	necessary	necessary	ADJ
taxlaw-2823	559	5	nor	nor	CCONJ
taxlaw-2823	559	6	sufficient	sufficient	ADJ
taxlaw-2823	559	7	,	,	PUNCT
taxlaw-2823	559	8	of	of	ADP
taxlaw-2823	559	9	course	course	NOUN
taxlaw-2823	559	10	,	,	PUNCT
taxlaw-2823	559	11	to	to	PART
taxlaw-2823	559	12	cause	cause	VERB
taxlaw-2823	559	13	other	other	ADJ
taxlaw-2823	559	14	countries	country	NOUN
taxlaw-2823	559	15	to	to	PART
taxlaw-2823	559	16	enforce	enforce	VERB
taxlaw-2823	559	17	u.s	u.s	PROPN
taxlaw-2823	559	18	.	.	PROPN
taxlaw-2823	559	19	tax	tax	NOUN
taxlaw-2823	559	20	judgments	judgment	NOUN
taxlaw-2823	559	21	.	.	PUNCT
taxlaw-2823	560	1	british	british	ADJ
taxlaw-2823	560	2	common	common	ADJ
taxlaw-2823	560	3	law	law	NOUN
taxlaw-2823	560	4	,	,	PUNCT
taxlaw-2823	560	5	for	for	ADP
taxlaw-2823	560	6	example	example	NOUN
taxlaw-2823	560	7	,	,	PUNCT
taxlaw-2823	560	8	does	do	AUX
taxlaw-2823	560	9	not	not	PART
taxlaw-2823	560	10	require	require	VERB
taxlaw-2823	560	11	reciprocity	reciprocity	NOUN
taxlaw-2823	560	12	for	for	SCONJ
taxlaw-2823	560	13	courts	court	NOUN
taxlaw-2823	560	14	to	to	PART
taxlaw-2823	560	15	enforce	enforce	VERB
taxlaw-2823	560	16	foreign	foreign	ADJ
taxlaw-2823	560	17	judgments.200	judgments.200	PROPN
taxlaw-2823	560	18	likewise	likewise	ADV
taxlaw-2823	560	19	,	,	PUNCT
taxlaw-2823	560	20	in	in	ADP
taxlaw-2823	560	21	the	the	DET
taxlaw-2823	560	22	united	united	PROPN
taxlaw-2823	560	23	states	states	PROPN
taxlaw-2823	560	24	,	,	PUNCT
taxlaw-2823	560	25	it	it	PRON
taxlaw-2823	560	26	appears	appear	VERB
taxlaw-2823	560	27	that	that	SCONJ
taxlaw-2823	560	28	reciprocity	reciprocity	NOUN
taxlaw-2823	560	29	is	be	AUX
taxlaw-2823	560	30	not	not	PART
taxlaw-2823	560	31	absolutely	absolutely	ADV
taxlaw-2823	560	32	necessary	necessary	ADJ
taxlaw-2823	560	33	.	.	PUNCT
taxlaw-2823	561	1	201	201	NUM
taxlaw-2823	561	2	even	even	ADV
taxlaw-2823	561	3	though	though	SCONJ
taxlaw-2823	561	4	reciprocity	reciprocity	NOUN
taxlaw-2823	561	5	is	be	AUX
taxlaw-2823	561	6	195	195	NUM
taxlaw-2823	561	7	see	see	NOUN
taxlaw-2823	561	8	,	,	PUNCT
taxlaw-2823	561	9	e.g.	e.g.	ADV
taxlaw-2823	561	10	,	,	PUNCT
taxlaw-2823	561	11	rosenzweig	rosenzweig	PROPN
taxlaw-2823	561	12	,	,	PUNCT
taxlaw-2823	561	13	supra	supra	PROPN
taxlaw-2823	561	14	note	note	AUX
taxlaw-2823	561	15	27	27	NUM
taxlaw-2823	561	16	,	,	PUNCT
taxlaw-2823	561	17	at	at	ADP
taxlaw-2823	561	18	954	954	NUM
taxlaw-2823	561	19	(	(	PUNCT
taxlaw-2823	561	20	"	"	PUNCT
taxlaw-2823	561	21	[	[	X
taxlaw-2823	561	22	m]ost	m]ost	NOUN
taxlaw-2823	561	23	of	of	ADP
taxlaw-2823	561	24	the	the	DET
taxlaw-2823	561	25	incentive	incentive	NOUN
taxlaw-2823	561	26	-	-	PUNCT
taxlaw-2823	561	27	based	base	VERB
taxlaw-2823	561	28	analyses	analysis	NOUN
taxlaw-2823	561	29	of	of	ADP
taxlaw-2823	561	30	tax	tax	NOUN
taxlaw-2823	561	31	havens	haven	NOUN
taxlaw-2823	561	32	in	in	ADP
taxlaw-2823	561	33	the	the	DET
taxlaw-2823	561	34	legal	legal	ADJ
taxlaw-2823	561	35	literature	literature	NOUN
taxlaw-2823	561	36	.	.	PUNCT
taxlaw-2823	561	37	.	.	PUNCT
taxlaw-2823	561	38	.	.	PUNCT
taxlaw-2823	562	1	assume[s	assume[s	PROPN
taxlaw-2823	562	2	]	]	PUNCT
taxlaw-2823	562	3	a	a	DET
taxlaw-2823	562	4	'	'	PUNCT
taxlaw-2823	562	5	race	race	NOUN
taxlaw-2823	562	6	to	to	ADP
taxlaw-2823	562	7	the	the	DET
taxlaw-2823	562	8	bottom	bottom	NOUN
taxlaw-2823	562	9	'	'	PUNCT
taxlaw-2823	562	10	model	model	NOUN
taxlaw-2823	562	11	that	that	PRON
taxlaw-2823	562	12	can	can	AUX
taxlaw-2823	562	13	be	be	AUX
taxlaw-2823	562	14	resolved	resolve	VERB
taxlaw-2823	562	15	through	through	ADP
taxlaw-2823	562	16	common	common	ADJ
taxlaw-2823	562	17	interests	interest	NOUN
taxlaw-2823	562	18	in	in	ADP
taxlaw-2823	562	19	cooperation	cooperation	NOUN
taxlaw-2823	562	20	.	.	PUNCT
taxlaw-2823	563	1	"	"	PUNCT
taxlaw-2823	563	2	)	)	PUNCT
taxlaw-2823	563	3	;	;	PUNCT
taxlaw-2823	563	4	michael	michael	PROPN
taxlaw-2823	563	5	littlewood	littlewood	PROPN
taxlaw-2823	563	6	,	,	PUNCT
taxlaw-2823	563	7	tax	tax	NOUN
taxlaw-2823	563	8	competition	competition	NOUN
taxlaw-2823	563	9	:	:	PUNCT
taxlaw-2823	563	10	harmful	harmful	ADJ
taxlaw-2823	563	11	to	to	ADP
taxlaw-2823	563	12	whom	whom	PRON
taxlaw-2823	563	13	?	?	PUNCT
taxlaw-2823	563	14	,	,	PUNCT
taxlaw-2823	563	15	26	26	NUM
taxlaw-2823	563	16	mich	mich	X
taxlaw-2823	563	17	.	.	PUNCT
taxlaw-2823	564	1	j.	j.	PROPN
taxlaw-2823	564	2	int'l	int'l	PROPN
taxlaw-2823	564	3	l.	l.	PROPN
taxlaw-2823	564	4	411	411	NUM
taxlaw-2823	564	5	,	,	PUNCT
taxlaw-2823	564	6	413	413	NUM
taxlaw-2823	564	7	(	(	PUNCT
taxlaw-2823	564	8	2004	2004	NUM
taxlaw-2823	564	9	)	)	PUNCT
taxlaw-2823	564	10	(	(	PUNCT
taxlaw-2823	564	11	"	"	PUNCT
taxlaw-2823	564	12	one	one	NUM
taxlaw-2823	564	13	problem	problem	NOUN
taxlaw-2823	564	14	with	with	ADP
taxlaw-2823	564	15	this	this	DET
taxlaw-2823	564	16	strategy	strategy	NOUN
taxlaw-2823	564	17	is	be	AUX
taxlaw-2823	564	18	that	that	SCONJ
taxlaw-2823	564	19	it	it	PRON
taxlaw-2823	564	20	might	might	AUX
taxlaw-2823	564	21	lead	lead	VERB
taxlaw-2823	564	22	to	to	ADP
taxlaw-2823	564	23	a	a	DET
taxlaw-2823	564	24	'	'	PUNCT
taxlaw-2823	564	25	race	race	NOUN
taxlaw-2823	564	26	to	to	ADP
taxlaw-2823	564	27	the	the	DET
taxlaw-2823	564	28	bottom	bottom	NOUN
taxlaw-2823	564	29	.	.	PUNCT
taxlaw-2823	564	30	'	'	PUNCT
taxlaw-2823	565	1	if	if	SCONJ
taxlaw-2823	565	2	one	one	NUM
taxlaw-2823	565	3	country	country	NOUN
taxlaw-2823	565	4	seeks	seek	VERB
taxlaw-2823	565	5	to	to	PART
taxlaw-2823	565	6	attract	attract	VERB
taxlaw-2823	565	7	foreign	foreign	ADJ
taxlaw-2823	565	8	investment	investment	NOUN
taxlaw-2823	565	9	by	by	ADP
taxlaw-2823	565	10	offering	offer	VERB
taxlaw-2823	565	11	preferential	preferential	ADJ
taxlaw-2823	565	12	tax	tax	NOUN
taxlaw-2823	565	13	treatment	treatment	NOUN
taxlaw-2823	565	14	.	.	PUNCT
taxlaw-2823	565	15	.	.	PUNCT
taxlaw-2823	566	1	.	.	PUNCT
taxlaw-2823	567	1	,	,	PUNCT
taxlaw-2823	567	2	other	other	ADJ
taxlaw-2823	567	3	countries	country	NOUN
taxlaw-2823	567	4	might	might	AUX
taxlaw-2823	567	5	be	be	AUX
taxlaw-2823	567	6	more	more	ADV
taxlaw-2823	567	7	generous	generous	ADJ
taxlaw-2823	567	8	still	still	ADV
taxlaw-2823	567	9	.	.	PUNCT
taxlaw-2823	567	10	"	"	PUNCT
taxlaw-2823	567	11	)	)	PUNCT
taxlaw-2823	567	12	.	.	PUNCT
taxlaw-2823	568	1	196	196	NUM
taxlaw-2823	568	2	kovatch	kovatch	NOUN
taxlaw-2823	568	3	,	,	PUNCT
taxlaw-2823	568	4	supra	supra	ADJ
taxlaw-2823	568	5	note	note	NOUN
taxlaw-2823	568	6	78	78	NUM
taxlaw-2823	568	7	,	,	PUNCT
taxlaw-2823	568	8	at	at	ADP
taxlaw-2823	568	9	282–83	282–83	NUM
taxlaw-2823	568	10	(	(	PUNCT
taxlaw-2823	568	11	"	"	PUNCT
taxlaw-2823	568	12	the	the	DET
taxlaw-2823	568	13	united	united	PROPN
taxlaw-2823	568	14	states	states	PROPN
taxlaw-2823	568	15	should	should	AUX
taxlaw-2823	568	16	not	not	PART
taxlaw-2823	568	17	allow	allow	VERB
taxlaw-2823	568	18	itself	itself	PRON
taxlaw-2823	568	19	to	to	PART
taxlaw-2823	568	20	be	be	AUX
taxlaw-2823	568	21	used	use	VERB
taxlaw-2823	568	22	as	as	ADP
taxlaw-2823	568	23	a	a	DET
taxlaw-2823	568	24	haven	haven	NOUN
taxlaw-2823	568	25	for	for	ADP
taxlaw-2823	568	26	those	those	PRON
taxlaw-2823	568	27	who	who	PRON
taxlaw-2823	568	28	have	have	AUX
taxlaw-2823	568	29	rightfully	rightfully	ADV
taxlaw-2823	568	30	incurred	incur	VERB
taxlaw-2823	568	31	a	a	DET
taxlaw-2823	568	32	tax	tax	NOUN
taxlaw-2823	568	33	liability	liability	NOUN
taxlaw-2823	568	34	in	in	ADP
taxlaw-2823	568	35	another	another	DET
taxlaw-2823	568	36	nation	nation	NOUN
taxlaw-2823	568	37	and	and	CCONJ
taxlaw-2823	568	38	wish	wish	VERB
taxlaw-2823	568	39	to	to	PART
taxlaw-2823	568	40	evade	evade	VERB
taxlaw-2823	568	41	that	that	DET
taxlaw-2823	568	42	liability	liability	NOUN
taxlaw-2823	568	43	.	.	PUNCT
taxlaw-2823	568	44	"	"	PUNCT
taxlaw-2823	568	45	)	)	PUNCT
taxlaw-2823	568	46	.	.	PUNCT
taxlaw-2823	569	1	197	197	NUM
taxlaw-2823	569	2	allison	allison	PROPN
taxlaw-2823	569	3	christians	christians	PROPN
taxlaw-2823	569	4	,	,	PUNCT
taxlaw-2823	569	5	sovereignty	sovereignty	NOUN
taxlaw-2823	569	6	,	,	PUNCT
taxlaw-2823	569	7	taxation	taxation	NOUN
taxlaw-2823	569	8	and	and	CCONJ
taxlaw-2823	569	9	social	social	ADJ
taxlaw-2823	569	10	contract	contract	NOUN
taxlaw-2823	569	11	,	,	PUNCT
taxlaw-2823	569	12	18	18	NUM
taxlaw-2823	569	13	minn	minn	NOUN
taxlaw-2823	569	14	.	.	PUNCT
taxlaw-2823	570	1	j.	j.	PROPN
taxlaw-2823	570	2	int'l	int'l	PROPN
taxlaw-2823	570	3	l.	l.	PROPN
taxlaw-2823	570	4	99	99	NUM
taxlaw-2823	570	5	,	,	PUNCT
taxlaw-2823	570	6	101–02	101–02	NUM
taxlaw-2823	570	7	(	(	PUNCT
taxlaw-2823	570	8	2009	2009	NUM
taxlaw-2823	570	9	)	)	PUNCT
taxlaw-2823	570	10	.	.	PUNCT
taxlaw-2823	571	1	198	198	NUM
taxlaw-2823	572	1	i	i	PRON
taxlaw-2823	572	2	d.	d.	NOUN
taxlaw-2823	572	3	at	at	ADP
taxlaw-2823	572	4	127	127	NUM
taxlaw-2823	572	5	.	.	PUNCT
taxlaw-2823	573	1	199	199	NUM
taxlaw-2823	573	2	see	see	NOUN
taxlaw-2823	573	3	,	,	PUNCT
taxlaw-2823	573	4	e.g.	e.g.	ADV
taxlaw-2823	573	5	,	,	PUNCT
taxlaw-2823	573	6	her	her	PRON
taxlaw-2823	573	7	majesty	majesty	NOUN
taxlaw-2823	573	8	the	the	DET
taxlaw-2823	573	9	queen	queen	NOUN
taxlaw-2823	573	10	in	in	ADP
taxlaw-2823	573	11	right	right	NOUN
taxlaw-2823	573	12	of	of	ADP
taxlaw-2823	573	13	province	province	NOUN
taxlaw-2823	573	14	of	of	ADP
taxlaw-2823	573	15	british	british	PROPN
taxlaw-2823	573	16	columbia	columbia	PROPN
taxlaw-2823	573	17	v.	v.	PROPN
taxlaw-2823	573	18	gilbertson	gilbertson	PROPN
taxlaw-2823	573	19	,	,	PUNCT
taxlaw-2823	573	20	597	597	NUM
taxlaw-2823	573	21	f.2d	f.2d	NOUN
taxlaw-2823	573	22	1161	1161	NUM
taxlaw-2823	573	23	,	,	PUNCT
taxlaw-2823	573	24	1163	1163	NUM
taxlaw-2823	573	25	-	-	SYM
taxlaw-2823	573	26	64	64	NUM
taxlaw-2823	573	27	(	(	PUNCT
taxlaw-2823	573	28	9th	9th	ADJ
taxlaw-2823	573	29	cir	cir	NOUN
taxlaw-2823	573	30	.	.	PROPN
taxlaw-2823	573	31	1979	1979	NUM
taxlaw-2823	573	32	)	)	PUNCT
taxlaw-2823	573	33	(	(	PUNCT
taxlaw-2823	573	34	"	"	PUNCT
taxlaw-2823	573	35	before	before	SCONJ
taxlaw-2823	573	36	comity	comity	NOUN
taxlaw-2823	573	37	may	may	AUX
taxlaw-2823	573	38	be	be	AUX
taxlaw-2823	573	39	extended	extend	VERB
taxlaw-2823	573	40	,	,	PUNCT
taxlaw-2823	573	41	generally	generally	ADV
taxlaw-2823	573	42	there	there	PRON
taxlaw-2823	573	43	is	be	VERB
taxlaw-2823	573	44	a	a	DET
taxlaw-2823	573	45	requirement	requirement	NOUN
taxlaw-2823	573	46	of	of	ADP
taxlaw-2823	573	47	reciprocity	reciprocity	NOUN
taxlaw-2823	573	48	,	,	PUNCT
taxlaw-2823	573	49	which	which	PRON
taxlaw-2823	573	50	is	be	AUX
taxlaw-2823	573	51	the	the	DET
taxlaw-2823	573	52	principle	principle	NOUN
taxlaw-2823	573	53	that	that	SCONJ
taxlaw-2823	573	54	the	the	DET
taxlaw-2823	573	55	courts	court	NOUN
taxlaw-2823	573	56	of	of	ADP
taxlaw-2823	573	57	one	one	NUM
taxlaw-2823	573	58	jurisdiction	jurisdiction	NOUN
taxlaw-2823	573	59	will	will	AUX
taxlaw-2823	573	60	recognize	recognize	VERB
taxlaw-2823	573	61	a	a	DET
taxlaw-2823	573	62	judgment	judgment	NOUN
taxlaw-2823	573	63	from	from	ADP
taxlaw-2823	573	64	a	a	DET
taxlaw-2823	573	65	second	second	ADJ
taxlaw-2823	573	66	jurisdiction	jurisdiction	NOUN
taxlaw-2823	573	67	only	only	ADV
taxlaw-2823	573	68	if	if	SCONJ
taxlaw-2823	573	69	the	the	DET
taxlaw-2823	573	70	courts	court	NOUN
taxlaw-2823	573	71	of	of	ADP
taxlaw-2823	573	72	the	the	DET
taxlaw-2823	573	73	second	second	ADJ
taxlaw-2823	573	74	jurisdiction	jurisdiction	NOUN
taxlaw-2823	573	75	would	would	AUX
taxlaw-2823	573	76	recognize	recognize	VERB
taxlaw-2823	573	77	a	a	DET
taxlaw-2823	573	78	judgment	judgment	NOUN
taxlaw-2823	573	79	from	from	ADP
taxlaw-2823	573	80	the	the	DET
taxlaw-2823	573	81	first	first	ADJ
taxlaw-2823	573	82	jurisdiction	jurisdiction	NOUN
taxlaw-2823	573	83	's	's	PART
taxlaw-2823	573	84	courts	court	NOUN
taxlaw-2823	573	85	.	.	PUNCT
taxlaw-2823	574	1	"	"	PUNCT
taxlaw-2823	574	2	)	)	PUNCT
taxlaw-2823	574	3	;	;	PUNCT
taxlaw-2823	574	4	hilton	hilton	PROPN
taxlaw-2823	574	5	v.	v.	ADP
taxlaw-2823	574	6	guyot	guyot	PROPN
taxlaw-2823	574	7	,	,	PUNCT
taxlaw-2823	574	8	159	159	NUM
taxlaw-2823	574	9	u.s	u.s	PROPN
taxlaw-2823	574	10	.	.	PROPN
taxlaw-2823	574	11	113	113	NUM
taxlaw-2823	574	12	,	,	PUNCT
taxlaw-2823	574	13	227	227	NUM
taxlaw-2823	574	14	(	(	PUNCT
taxlaw-2823	574	15	"	"	PUNCT
taxlaw-2823	574	16	[	[	X
taxlaw-2823	574	17	t]he	t]he	ADV
taxlaw-2823	574	18	rule	rule	NOUN
taxlaw-2823	574	19	of	of	ADP
taxlaw-2823	574	20	reciprocity	reciprocity	NOUN
taxlaw-2823	574	21	has	have	AUX
taxlaw-2823	574	22	worked	work	VERB
taxlaw-2823	574	23	itself	itself	PRON
taxlaw-2823	574	24	firmly	firmly	ADV
taxlaw-2823	574	25	into	into	ADP
taxlaw-2823	574	26	the	the	DET
taxlaw-2823	574	27	structure	structure	NOUN
taxlaw-2823	574	28	of	of	ADP
taxlaw-2823	574	29	international	international	ADJ
taxlaw-2823	574	30	jurisprudence	jurisprudence	NOUN
taxlaw-2823	574	31	.	.	PUNCT
taxlaw-2823	575	1	"	"	PUNCT
taxlaw-2823	575	2	)	)	PUNCT
taxlaw-2823	575	3	.	.	PUNCT
taxlaw-2823	576	1	200	200	NUM
taxlaw-2823	576	2	dow	dow	PROPN
taxlaw-2823	576	3	jones	jones	PROPN
taxlaw-2823	576	4	&	&	CCONJ
taxlaw-2823	576	5	co.	co.	PROPN
taxlaw-2823	576	6	v.	v.	ADP
taxlaw-2823	576	7	harrods	harrods	PROPN
taxlaw-2823	576	8	,	,	PUNCT
taxlaw-2823	576	9	ltd	ltd	PROPN
taxlaw-2823	576	10	.	.	PROPN
taxlaw-2823	576	11	,	,	PUNCT
taxlaw-2823	576	12	237	237	NUM
taxlaw-2823	576	13	f.	f.	PROPN
taxlaw-2823	576	14	supp	supp	PROPN
taxlaw-2823	576	15	.	.	PUNCT
taxlaw-2823	577	1	2d	2d	PROPN
taxlaw-2823	577	2	394	394	NUM
taxlaw-2823	577	3	,	,	PUNCT
taxlaw-2823	577	4	429	429	NUM
taxlaw-2823	577	5	n.136	n.136	NOUN
taxlaw-2823	577	6	(	(	PUNCT
taxlaw-2823	577	7	s.d.n.y	s.d.n.y	PROPN
taxlaw-2823	577	8	.	.	PROPN
taxlaw-2823	577	9	2002	2002	NUM
taxlaw-2823	577	10	)	)	PUNCT
taxlaw-2823	577	11	.	.	PUNCT
taxlaw-2823	578	1	201	201	NUM
taxlaw-2823	578	2	see	see	VERB
taxlaw-2823	578	3	restatement	restatement	NOUN
taxlaw-2823	578	4	(	(	PUNCT
taxlaw-2823	578	5	second	second	ADJ
taxlaw-2823	578	6	)	)	PUNCT
taxlaw-2823	578	7	of	of	ADP
taxlaw-2823	578	8	conflict	conflict	NOUN
taxlaw-2823	578	9	of	of	ADP
taxlaw-2823	578	10	laws	law	NOUN
taxlaw-2823	578	11	§	§	PROPN
taxlaw-2823	578	12	98	98	NUM
taxlaw-2823	578	13	cmt	cmt	NOUN
taxlaw-2823	578	14	.	.	PUNCT
taxlaw-2823	579	1	f	f	PROPN
taxlaw-2823	579	2	(	(	PUNCT
taxlaw-2823	579	3	1988	1988	NUM
taxlaw-2823	579	4	)	)	PUNCT
taxlaw-2823	579	5	(	(	PUNCT
taxlaw-2823	579	6	"	"	PUNCT
taxlaw-2823	579	7	except	except	SCONJ
taxlaw-2823	579	8	when	when	SCONJ
taxlaw-2823	579	9	otherwise	otherwise	ADV
taxlaw-2823	579	10	required	require	VERB
taxlaw-2823	579	11	by	by	ADP
taxlaw-2823	579	12	local	local	ADJ
taxlaw-2823	579	13	statute	statute	NOUN
taxlaw-2823	579	14	,	,	PUNCT
taxlaw-2823	579	15	the	the	DET
taxlaw-2823	579	16	great	great	ADJ
taxlaw-2823	579	17	majority	majority	NOUN
taxlaw-2823	579	18	of	of	ADP
taxlaw-2823	579	19	state	state	NOUN
taxlaw-2823	579	20	and	and	CCONJ
taxlaw-2823	579	21	federal	federal	ADJ
taxlaw-2823	579	22	courts	court	NOUN
taxlaw-2823	579	23	have	have	AUX
taxlaw-2823	579	24	extended	extend	VERB
taxlaw-2823	579	25	recognition	recognition	NOUN
taxlaw-2823	579	26	to	to	ADP
taxlaw-2823	579	27	judgments	judgment	NOUN
taxlaw-2823	579	28	of	of	ADP
taxlaw-2823	579	29	foreign	foreign	ADJ
taxlaw-2823	579	30	nations	nation	NOUN
taxlaw-2823	579	31	without	without	ADP
taxlaw-2823	579	32	regard	regard	NOUN
taxlaw-2823	579	33	to	to	ADP
taxlaw-2823	579	34	any	any	DET
taxlaw-2823	579	35	question	question	NOUN
taxlaw-2823	579	36	of	of	ADP
taxlaw-2823	579	37	reciprocity	reciprocity	NOUN
taxlaw-2823	579	38	.	.	PUNCT
taxlaw-2823	579	39	"	"	PUNCT
taxlaw-2823	579	40	)	)	PUNCT
taxlaw-2823	579	41	.	.	PUNCT
taxlaw-2823	580	1	2014	2014	NUM
taxlaw-2823	580	2	]	]	PUNCT
taxlaw-2823	581	1	the	the	DET
taxlaw-2823	581	2	u.s	u.s	PROPN
taxlaw-2823	581	3	.	.	PROPN
taxlaw-2823	581	4	as	as	ADP
taxlaw-2823	581	5	tax	tax	NOUN
taxlaw-2823	581	6	haven	haven	NOUN
taxlaw-2823	581	7	?	?	PUNCT
taxlaw-2823	581	8	191	191	NUM
taxlaw-2823	581	9	unnecessary	unnecessary	ADJ
taxlaw-2823	581	10	in	in	ADP
taxlaw-2823	581	11	the	the	DET
taxlaw-2823	581	12	u.s	u.s	PROPN
taxlaw-2823	581	13	.	.	PROPN
taxlaw-2823	581	14	,	,	PUNCT
taxlaw-2823	581	15	however	however	ADV
taxlaw-2823	581	16	,	,	PUNCT
taxlaw-2823	581	17	courts	court	NOUN
taxlaw-2823	581	18	still	still	ADV
taxlaw-2823	581	19	evaluate	evaluate	VERB
taxlaw-2823	581	20	whether	whether	SCONJ
taxlaw-2823	581	21	the	the	DET
taxlaw-2823	581	22	foreign	foreign	ADJ
taxlaw-2823	581	23	country	country	NOUN
taxlaw-2823	581	24	would	would	AUX
taxlaw-2823	581	25	reciprocate	reciprocate	VERB
taxlaw-2823	581	26	,	,	PUNCT
taxlaw-2823	581	27	at	at	ADP
taxlaw-2823	581	28	least	least	ADJ
taxlaw-2823	581	29	in	in	ADP
taxlaw-2823	581	30	the	the	DET
taxlaw-2823	581	31	revenue	revenue	NOUN
taxlaw-2823	581	32	context.202	context.202	PROPN
taxlaw-2823	581	33	moreover	moreover	ADV
taxlaw-2823	581	34	,	,	PUNCT
taxlaw-2823	581	35	even	even	ADV
taxlaw-2823	581	36	if	if	SCONJ
taxlaw-2823	581	37	the	the	DET
taxlaw-2823	581	38	united	united	PROPN
taxlaw-2823	581	39	states	states	PROPN
taxlaw-2823	581	40	and	and	CCONJ
taxlaw-2823	581	41	britain	britain	PROPN
taxlaw-2823	581	42	do	do	AUX
taxlaw-2823	581	43	not	not	PART
taxlaw-2823	581	44	require	require	VERB
taxlaw-2823	581	45	reciprocity	reciprocity	NOUN
taxlaw-2823	581	46	,	,	PUNCT
taxlaw-2823	581	47	many	many	ADJ
taxlaw-2823	581	48	countries	country	NOUN
taxlaw-2823	581	49	do	do	AUX
taxlaw-2823	581	50	require	require	VERB
taxlaw-2823	581	51	it	it	PRON
taxlaw-2823	581	52	before	before	SCONJ
taxlaw-2823	581	53	they	they	PRON
taxlaw-2823	581	54	will	will	AUX
taxlaw-2823	581	55	enforce	enforce	VERB
taxlaw-2823	581	56	foreign	foreign	ADJ
taxlaw-2823	581	57	judgments.203	judgments.203	PROPN
taxlaw-2823	581	58	if	if	SCONJ
taxlaw-2823	581	59	the	the	DET
taxlaw-2823	581	60	u.s	u.s	PROPN
taxlaw-2823	581	61	.	.	PROPN
taxlaw-2823	581	62	decided	decide	VERB
taxlaw-2823	581	63	to	to	PART
taxlaw-2823	581	64	revoke	revoke	VERB
taxlaw-2823	581	65	the	the	DET
taxlaw-2823	581	66	revenue	revenue	NOUN
taxlaw-2823	581	67	rule	rule	NOUN
taxlaw-2823	581	68	through	through	ADP
taxlaw-2823	581	69	treaties	treaty	NOUN
taxlaw-2823	581	70	,	,	PUNCT
taxlaw-2823	581	71	rather	rather	ADV
taxlaw-2823	581	72	than	than	ADP
taxlaw-2823	581	73	through	through	ADP
taxlaw-2823	581	74	a	a	DET
taxlaw-2823	581	75	change	change	NOUN
taxlaw-2823	581	76	in	in	ADP
taxlaw-2823	581	77	domestic	domestic	ADJ
taxlaw-2823	581	78	law	law	NOUN
taxlaw-2823	581	79	,	,	PUNCT
taxlaw-2823	581	80	reciprocity	reciprocity	NOUN
taxlaw-2823	581	81	would	would	AUX
taxlaw-2823	581	82	assume	assume	VERB
taxlaw-2823	581	83	a	a	DET
taxlaw-2823	581	84	central	central	ADJ
taxlaw-2823	581	85	role	role	NOUN
taxlaw-2823	581	86	in	in	ADP
taxlaw-2823	581	87	the	the	DET
taxlaw-2823	581	88	revocation	revocation	NOUN
taxlaw-2823	581	89	.	.	PUNCT
taxlaw-2823	582	1	the	the	DET
taxlaw-2823	582	2	terms	term	NOUN
taxlaw-2823	582	3	of	of	ADP
taxlaw-2823	582	4	bilateral	bilateral	ADJ
taxlaw-2823	582	5	income	income	NOUN
taxlaw-2823	582	6	tax	tax	NOUN
taxlaw-2823	582	7	treaties	treaty	NOUN
taxlaw-2823	582	8	are	be	AUX
taxlaw-2823	582	9	reciprocal	reciprocal	ADJ
taxlaw-2823	582	10	,	,	PUNCT
taxlaw-2823	582	11	at	at	ADP
taxlaw-2823	582	12	least	least	ADJ
taxlaw-2823	582	13	formally.204	formally.204	NOUN
taxlaw-2823	582	14	if	if	SCONJ
taxlaw-2823	582	15	the	the	DET
taxlaw-2823	582	16	u.s	u.s	PROPN
taxlaw-2823	582	17	.	.	PROPN
taxlaw-2823	582	18	agreed	agree	VERB
taxlaw-2823	582	19	to	to	PART
taxlaw-2823	582	20	enforce	enforce	VERB
taxlaw-2823	582	21	a	a	DET
taxlaw-2823	582	22	treaty	treaty	NOUN
taxlaw-2823	582	23	partner	partner	NOUN
taxlaw-2823	582	24	’s	’s	PART
taxlaw-2823	582	25	tax	tax	NOUN
taxlaw-2823	582	26	judgments	judgment	NOUN
taxlaw-2823	582	27	,	,	PUNCT
taxlaw-2823	582	28	that	that	SCONJ
taxlaw-2823	582	29	treaty	treaty	NOUN
taxlaw-2823	582	30	partner	partner	NOUN
taxlaw-2823	582	31	would	would	AUX
taxlaw-2823	582	32	simultaneously	simultaneously	ADV
taxlaw-2823	582	33	agree	agree	VERB
taxlaw-2823	582	34	to	to	PART
taxlaw-2823	582	35	enforce	enforce	VERB
taxlaw-2823	582	36	u.s	u.s	PROPN
taxlaw-2823	582	37	.	.	PROPN
taxlaw-2823	582	38	tax	tax	NOUN
taxlaw-2823	582	39	judgments	judgment	NOUN
taxlaw-2823	582	40	.	.	PUNCT
taxlaw-2823	583	1	the	the	DET
taxlaw-2823	583	2	multilateral	multilateral	ADJ
taxlaw-2823	583	3	treaty	treaty	NOUN
taxlaw-2823	583	4	context	context	NOUN
taxlaw-2823	583	5	illustrates	illustrate	VERB
taxlaw-2823	583	6	even	even	ADV
taxlaw-2823	583	7	more	more	ADV
taxlaw-2823	583	8	strongly	strongly	ADV
taxlaw-2823	583	9	the	the	DET
taxlaw-2823	583	10	centrality	centrality	NOUN
taxlaw-2823	583	11	of	of	ADP
taxlaw-2823	583	12	reciprocity	reciprocity	NOUN
taxlaw-2823	583	13	.	.	PUNCT
taxlaw-2823	584	1	the	the	DET
taxlaw-2823	584	2	oecd	oecd	PROPN
taxlaw-2823	584	3	convention	convention	PROPN
taxlaw-2823	584	4	on	on	ADP
taxlaw-2823	584	5	mutual	mutual	ADJ
taxlaw-2823	584	6	administrative	administrative	ADJ
taxlaw-2823	584	7	assistance	assistance	NOUN
taxlaw-2823	584	8	in	in	ADP
taxlaw-2823	584	9	tax	tax	NOUN
taxlaw-2823	584	10	matters	matter	NOUN
taxlaw-2823	584	11	expressly	expressly	ADV
taxlaw-2823	584	12	allows	allow	VERB
taxlaw-2823	584	13	for	for	SCONJ
taxlaw-2823	584	14	signatories	signatory	NOUN
taxlaw-2823	584	15	to	to	PART
taxlaw-2823	584	16	take	take	VERB
taxlaw-2823	584	17	a	a	DET
taxlaw-2823	584	18	reservation	reservation	NOUN
taxlaw-2823	584	19	to	to	ADP
taxlaw-2823	584	20	the	the	DET
taxlaw-2823	584	21	mutual	mutual	ADJ
taxlaw-2823	584	22	enforcement	enforcement	NOUN
taxlaw-2823	584	23	provisions	provision	NOUN
taxlaw-2823	584	24	.	.	PUNCT
taxlaw-2823	585	1	205	205	NUM
taxlaw-2823	585	2	if	if	SCONJ
taxlaw-2823	585	3	a	a	DET
taxlaw-2823	585	4	country	country	NOUN
taxlaw-2823	585	5	makes	make	VERB
taxlaw-2823	585	6	such	such	DET
taxlaw-2823	585	7	a	a	DET
taxlaw-2823	585	8	reservation	reservation	NOUN
taxlaw-2823	585	9	,	,	PUNCT
taxlaw-2823	585	10	however	however	ADV
taxlaw-2823	585	11	,	,	PUNCT
taxlaw-2823	585	12	it	it	PRON
taxlaw-2823	585	13	can	can	AUX
taxlaw-2823	585	14	not	not	PART
taxlaw-2823	585	15	require	require	VERB
taxlaw-2823	585	16	other	other	ADJ
taxlaw-2823	585	17	signatories	signatory	NOUN
taxlaw-2823	585	18	to	to	PART
taxlaw-2823	585	19	enforce	enforce	VERB
taxlaw-2823	585	20	its	its	PRON
taxlaw-2823	585	21	tax	tax	NOUN
taxlaw-2823	585	22	judgments	judgment	NOUN
taxlaw-2823	585	23	,	,	PUNCT
taxlaw-2823	585	24	even	even	ADV
taxlaw-2823	585	25	if	if	SCONJ
taxlaw-2823	585	26	they	they	PRON
taxlaw-2823	585	27	took	take	VERB
taxlaw-2823	585	28	no	no	DET
taxlaw-2823	585	29	such	such	ADJ
taxlaw-2823	585	30	reservation.206	reservation.206	NOUN
taxlaw-2823	585	31	moreover	moreover	ADV
taxlaw-2823	585	32	,	,	PUNCT
taxlaw-2823	585	33	recent	recent	ADJ
taxlaw-2823	585	34	history	history	NOUN
taxlaw-2823	585	35	indicates	indicate	VERB
taxlaw-2823	585	36	that	that	SCONJ
taxlaw-2823	585	37	even	even	ADV
taxlaw-2823	585	38	a	a	DET
taxlaw-2823	585	39	unilateral	unilateral	ADJ
taxlaw-2823	585	40	decision	decision	NOUN
taxlaw-2823	585	41	by	by	ADP
taxlaw-2823	585	42	the	the	DET
taxlaw-2823	585	43	united	united	PROPN
taxlaw-2823	585	44	states	states	PROPN
taxlaw-2823	585	45	to	to	PART
taxlaw-2823	585	46	enforce	enforce	VERB
taxlaw-2823	585	47	foreign	foreign	ADJ
taxlaw-2823	585	48	tax	tax	NOUN
taxlaw-2823	585	49	judgments	judgment	NOUN
taxlaw-2823	585	50	could	could	AUX
taxlaw-2823	585	51	affect	affect	VERB
taxlaw-2823	585	52	significant	significant	ADJ
taxlaw-2823	585	53	worldwide	worldwide	ADJ
taxlaw-2823	585	54	change	change	NOUN
taxlaw-2823	585	55	.	.	PUNCT
taxlaw-2823	586	1	in	in	ADP
taxlaw-2823	586	2	2010	2010	NUM
taxlaw-2823	586	3	,	,	PUNCT
taxlaw-2823	586	4	in	in	ADP
taxlaw-2823	586	5	the	the	DET
taxlaw-2823	586	6	wake	wake	NOUN
taxlaw-2823	586	7	of	of	ADP
taxlaw-2823	586	8	the	the	DET
taxlaw-2823	586	9	ubs	ubs	PROPN
taxlaw-2823	586	10	tax	tax	NOUN
taxlaw-2823	586	11	-	-	PUNCT
taxlaw-2823	586	12	evasion	evasion	NOUN
taxlaw-2823	586	13	scandal	scandal	NOUN
taxlaw-2823	586	14	,	,	PUNCT
taxlaw-2823	586	15	congress	congress	PROPN
taxlaw-2823	586	16	passed	pass	VERB
taxlaw-2823	586	17	the	the	DET
taxlaw-2823	586	18	foreign	foreign	ADJ
taxlaw-2823	586	19	account	account	NOUN
taxlaw-2823	586	20	tax	tax	NOUN
taxlaw-2823	586	21	compliance	compliance	NOUN
taxlaw-2823	586	22	act	act	NOUN
taxlaw-2823	586	23	(	(	PUNCT
taxlaw-2823	586	24	“	"	PUNCT
taxlaw-2823	586	25	fatca”).207	fatca”).207	PROPN
taxlaw-2823	586	26	fatca	fatca	PROPN
taxlaw-2823	586	27	requires	require	VERB
taxlaw-2823	586	28	foreign	foreign	ADJ
taxlaw-2823	586	29	financial	financial	ADJ
taxlaw-2823	586	30	institutions	institution	NOUN
taxlaw-2823	586	31	to	to	PART
taxlaw-2823	586	32	report	report	VERB
taxlaw-2823	586	33	information	information	NOUN
taxlaw-2823	586	34	about	about	ADP
taxlaw-2823	586	35	accounts	account	NOUN
taxlaw-2823	586	36	held	hold	VERB
taxlaw-2823	586	37	by	by	ADP
taxlaw-2823	586	38	u.s	u.s	PROPN
taxlaw-2823	586	39	.	.	PROPN
taxlaw-2823	586	40	persons	person	NOUN
taxlaw-2823	586	41	and	and	CCONJ
taxlaw-2823	586	42	about	about	ADP
taxlaw-2823	586	43	foreign	foreign	ADJ
taxlaw-2823	586	44	entities	entity	NOUN
taxlaw-2823	586	45	with	with	ADP
taxlaw-2823	586	46	significant	significant	ADJ
taxlaw-2823	586	47	u.s	u.s	PROPN
taxlaw-2823	586	48	.	.	PROPN
taxlaw-2823	586	49	ownership.208	ownership.208	NOUN
taxlaw-2823	586	50	the	the	DET
taxlaw-2823	586	51	reportable	reportable	ADJ
taxlaw-2823	586	52	information	information	NOUN
taxlaw-2823	586	53	includes	include	VERB
taxlaw-2823	586	54	,	,	PUNCT
taxlaw-2823	586	55	among	among	ADP
taxlaw-2823	586	56	other	other	ADJ
taxlaw-2823	586	57	things	thing	NOUN
taxlaw-2823	586	58	,	,	PUNCT
taxlaw-2823	586	59	identifying	identify	VERB
taxlaw-2823	586	60	information	information	NOUN
taxlaw-2823	586	61	about	about	ADP
taxlaw-2823	586	62	the	the	DET
taxlaw-2823	586	63	owner	owner	NOUN
taxlaw-2823	586	64	of	of	ADP
taxlaw-2823	586	65	the	the	DET
taxlaw-2823	586	66	account	account	NOUN
taxlaw-2823	586	67	and	and	CCONJ
taxlaw-2823	586	68	the	the	DET
taxlaw-2823	586	69	balance	balance	NOUN
taxlaw-2823	586	70	of	of	ADP
taxlaw-2823	586	71	the	the	DET
taxlaw-2823	586	72	account.209	account.209	PROPN
taxlaw-2823	586	73	foreign	foreign	ADJ
taxlaw-2823	586	74	financial	financial	ADJ
taxlaw-2823	586	75	institutions	institution	NOUN
taxlaw-2823	586	76	that	that	PRON
taxlaw-2823	586	77	failed	fail	VERB
taxlaw-2823	586	78	to	to	PART
taxlaw-2823	586	79	make	make	VERB
taxlaw-2823	586	80	the	the	DET
taxlaw-2823	586	81	disclosures	disclosure	NOUN
taxlaw-2823	586	82	required	require	VERB
taxlaw-2823	586	83	under	under	ADP
taxlaw-2823	586	84	fatca	fatca	NOUN
taxlaw-2823	586	85	would	would	AUX
taxlaw-2823	586	86	face	face	VERB
taxlaw-2823	586	87	a	a	DET
taxlaw-2823	586	88	30	30	NUM
taxlaw-2823	586	89	percent	percent	NOUN
taxlaw-2823	586	90	withholding	withhold	VERB
taxlaw-2823	586	91	on	on	ADP
taxlaw-2823	586	92	certain	certain	ADJ
taxlaw-2823	586	93	payments	payment	NOUN
taxlaw-2823	586	94	from	from	ADP
taxlaw-2823	586	95	withholding	withhold	VERB
taxlaw-2823	586	96	agents.210	agents.210	NOUN
taxlaw-2823	586	97	the	the	DET
taxlaw-2823	586	98	united	united	PROPN
taxlaw-2823	586	99	states	states	PROPN
taxlaw-2823	586	100	indicated	indicate	VERB
taxlaw-2823	586	101	that	that	SCONJ
taxlaw-2823	586	102	it	it	PRON
taxlaw-2823	586	103	could	could	AUX
taxlaw-2823	586	104	,	,	PUNCT
taxlaw-2823	586	105	by	by	ADP
taxlaw-2823	586	106	virtue	virtue	NOUN
taxlaw-2823	586	107	of	of	ADP
taxlaw-2823	586	108	the	the	DET
taxlaw-2823	586	109	coercive	coercive	ADJ
taxlaw-2823	586	110	value	value	NOUN
taxlaw-2823	586	111	of	of	ADP
taxlaw-2823	586	112	fatca	fatca	PROPN
taxlaw-2823	586	113	’s	’s	PART
taxlaw-2823	586	114	withholding	withholding	NOUN
taxlaw-2823	586	115	provisions	provision	NOUN
taxlaw-2823	586	116	,	,	PUNCT
taxlaw-2823	586	117	use	use	VERB
taxlaw-2823	586	118	fatca	fatca	NOUN
taxlaw-2823	586	119	to	to	PART
taxlaw-2823	586	120	obtain	obtain	VERB
taxlaw-2823	586	121	information	information	NOUN
taxlaw-2823	586	122	about	about	ADP
taxlaw-2823	586	123	hidden	hide	VERB
taxlaw-2823	586	124	foreign	foreign	ADJ
taxlaw-2823	586	125	accounts	account	NOUN
taxlaw-2823	586	126	unilaterally	unilaterally	ADV
taxlaw-2823	586	127	.	.	PUNCT
taxlaw-2823	587	1	211	211	NUM
taxlaw-2823	587	2	rather	rather	ADV
taxlaw-2823	587	3	than	than	ADP
taxlaw-2823	587	4	asking	ask	VERB
taxlaw-2823	587	5	foreign	foreign	ADJ
taxlaw-2823	587	6	governments	government	NOUN
taxlaw-2823	587	7	to	to	PART
taxlaw-2823	587	8	share	share	VERB
taxlaw-2823	587	9	information	information	NOUN
taxlaw-2823	587	10	,	,	PUNCT
taxlaw-2823	587	11	the	the	DET
taxlaw-2823	587	12	u.s	u.s	PROPN
taxlaw-2823	587	13	.	.	PROPN
taxlaw-2823	587	14	would	would	AUX
taxlaw-2823	587	15	leverage	leverage	VERB
taxlaw-2823	587	16	"	"	PUNCT
taxlaw-2823	587	17	the	the	DET
taxlaw-2823	587	18	combined	combined	ADJ
taxlaw-2823	587	19	weight	weight	NOUN
taxlaw-2823	587	20	of	of	ADP
taxlaw-2823	587	21	u.s	u.s	PROPN
taxlaw-2823	587	22	.	.	PROPN
taxlaw-2823	587	23	financial	financial	ADJ
taxlaw-2823	587	24	markets	market	NOUN
taxlaw-2823	587	25	and	and	CCONJ
taxlaw-2823	587	26	financial	financial	ADJ
taxlaw-2823	587	27	institutions	institution	NOUN
taxlaw-2823	587	28	that	that	PRON
taxlaw-2823	587	29	must	must	AUX
taxlaw-2823	587	30	,	,	PUNCT
taxlaw-2823	587	31	as	as	ADP
taxlaw-2823	587	32	a	a	DET
taxlaw-2823	587	33	practical	practical	ADJ
taxlaw-2823	587	34	matter	matter	NOUN
taxlaw-2823	587	35	,	,	PUNCT
taxlaw-2823	587	36	do	do	VERB
taxlaw-2823	587	37	business	business	NOUN
taxlaw-2823	587	38	in	in	ADP
taxlaw-2823	587	39	the	the	DET
taxlaw-2823	587	40	u.s	u.s	PROPN
taxlaw-2823	587	41	.	.	PROPN
taxlaw-2823	587	42	marketplace	marketplace	NOUN
taxlaw-2823	587	43	"	"	PUNCT
taxlaw-2823	587	44	202	202	NUM
taxlaw-2823	587	45	her	her	PRON
taxlaw-2823	587	46	majesty	majesty	NOUN
taxlaw-2823	587	47	the	the	DET
taxlaw-2823	587	48	queen	queen	NOUN
taxlaw-2823	587	49	in	in	ADP
taxlaw-2823	587	50	right	right	NOUN
taxlaw-2823	587	51	of	of	ADP
taxlaw-2823	587	52	province	province	NOUN
taxlaw-2823	587	53	of	of	ADP
taxlaw-2823	587	54	british	british	PROPN
taxlaw-2823	587	55	columbia	columbia	PROPN
taxlaw-2823	587	56	,	,	PUNCT
taxlaw-2823	587	57	597	597	NUM
taxlaw-2823	587	58	f.2d	f.2d	NOUN
taxlaw-2823	587	59	at	at	ADP
taxlaw-2823	587	60	1165–66	1165–66	NUM
taxlaw-2823	587	61	(	(	PUNCT
taxlaw-2823	587	62	"	"	PUNCT
taxlaw-2823	587	63	while	while	SCONJ
taxlaw-2823	587	64	reciprocity	reciprocity	NOUN
taxlaw-2823	587	65	may	may	AUX
taxlaw-2823	587	66	no	no	ADV
taxlaw-2823	587	67	longer	long	ADV
taxlaw-2823	587	68	be	be	AUX
taxlaw-2823	587	69	a	a	DET
taxlaw-2823	587	70	requirement	requirement	NOUN
taxlaw-2823	587	71	,	,	PUNCT
taxlaw-2823	587	72	it	it	PRON
taxlaw-2823	587	73	certainly	certainly	ADV
taxlaw-2823	587	74	remains	remain	VERB
taxlaw-2823	587	75	a	a	DET
taxlaw-2823	587	76	factor	factor	NOUN
taxlaw-2823	587	77	which	which	PRON
taxlaw-2823	587	78	may	may	AUX
taxlaw-2823	587	79	be	be	AUX
taxlaw-2823	587	80	considered	consider	VERB
taxlaw-2823	587	81	in	in	ADP
taxlaw-2823	587	82	deciding	decide	VERB
taxlaw-2823	587	83	whether	whether	SCONJ
taxlaw-2823	587	84	to	to	PART
taxlaw-2823	587	85	recognize	recognize	VERB
taxlaw-2823	587	86	a	a	DET
taxlaw-2823	587	87	foreign	foreign	ADJ
taxlaw-2823	587	88	country	country	NOUN
taxlaw-2823	587	89	’s	’s	PART
taxlaw-2823	587	90	judgment	judgment	NOUN
taxlaw-2823	587	91	for	for	ADP
taxlaw-2823	587	92	taxes	taxis	NOUN
taxlaw-2823	587	93	.	.	PUNCT
taxlaw-2823	588	1	"	"	PUNCT
taxlaw-2823	588	2	)	)	PUNCT
taxlaw-2823	588	3	.	.	PUNCT
taxlaw-2823	589	1	203	203	NUM
taxlaw-2823	589	2	dow	dow	PROPN
taxlaw-2823	589	3	jones	jones	PROPN
taxlaw-2823	589	4	&	&	CCONJ
taxlaw-2823	589	5	co.	co.	PROPN
taxlaw-2823	589	6	,	,	PUNCT
taxlaw-2823	589	7	237	237	NUM
taxlaw-2823	589	8	f.	f.	PROPN
taxlaw-2823	589	9	supp	supp	PROPN
taxlaw-2823	589	10	.	.	PUNCT
taxlaw-2823	590	1	at	at	ADP
taxlaw-2823	590	2	429	429	NUM
taxlaw-2823	590	3	n.136	n.136	NOUN
taxlaw-2823	590	4	(	(	PUNCT
taxlaw-2823	590	5	"	"	PUNCT
taxlaw-2823	590	6	[	[	X
taxlaw-2823	590	7	reciprocity	reciprocity	NOUN
taxlaw-2823	590	8	]	]	PUNCT
taxlaw-2823	590	9	remains	remain	VERB
taxlaw-2823	590	10	a	a	DET
taxlaw-2823	590	11	recognized	recognize	VERB
taxlaw-2823	590	12	practice	practice	NOUN
taxlaw-2823	590	13	or	or	CCONJ
taxlaw-2823	590	14	consideration	consideration	NOUN
taxlaw-2823	590	15	in	in	ADP
taxlaw-2823	590	16	giving	give	VERB
taxlaw-2823	590	17	recognition	recognition	NOUN
taxlaw-2823	590	18	to	to	ADP
taxlaw-2823	590	19	judgments	judgment	NOUN
taxlaw-2823	590	20	or	or	CCONJ
taxlaw-2823	590	21	proceedings	proceeding	NOUN
taxlaw-2823	590	22	of	of	ADP
taxlaw-2823	590	23	[	[	X
taxlaw-2823	590	24	non	non	ADJ
taxlaw-2823	590	25	-	-	ADJ
taxlaw-2823	590	26	british	british	ADJ
taxlaw-2823	590	27	]	]	X
taxlaw-2823	590	28	sovereign	sovereign	ADJ
taxlaw-2823	590	29	states	state	NOUN
taxlaw-2823	590	30	.	.	PUNCT
taxlaw-2823	591	1	"	"	PUNCT
taxlaw-2823	591	2	)	)	PUNCT
taxlaw-2823	591	3	.	.	PUNCT
taxlaw-2823	592	1	204	204	NUM
taxlaw-2823	592	2	diane	diane	NOUN
taxlaw-2823	592	3	ring	ring	NOUN
taxlaw-2823	592	4	,	,	PUNCT
taxlaw-2823	592	5	democracy	democracy	NOUN
taxlaw-2823	592	6	,	,	PUNCT
taxlaw-2823	592	7	sovereignty	sovereignty	NOUN
taxlaw-2823	592	8	and	and	CCONJ
taxlaw-2823	592	9	tax	tax	NOUN
taxlaw-2823	592	10	competition	competition	NOUN
taxlaw-2823	592	11	:	:	PUNCT
taxlaw-2823	592	12	the	the	DET
taxlaw-2823	592	13	role	role	NOUN
taxlaw-2823	592	14	of	of	ADP
taxlaw-2823	592	15	tax	tax	NOUN
taxlaw-2823	592	16	sovereignty	sovereignty	NOUN
taxlaw-2823	592	17	in	in	ADP
taxlaw-2823	592	18	shaping	shape	VERB
taxlaw-2823	592	19	tax	tax	NOUN
taxlaw-2823	592	20	cooperation	cooperation	NOUN
taxlaw-2823	592	21	,	,	PUNCT
taxlaw-2823	592	22	9	9	NUM
taxlaw-2823	592	23	fla	fla	NOUN
taxlaw-2823	592	24	.	.	PUNCT
taxlaw-2823	593	1	tax	tax	PROPN
taxlaw-2823	593	2	rev	rev	PROPN
taxlaw-2823	593	3	.	.	PROPN
taxlaw-2823	593	4	555	555	NUM
taxlaw-2823	593	5	,	,	PUNCT
taxlaw-2823	593	6	584	584	NUM
taxlaw-2823	593	7	(	(	PUNCT
taxlaw-2823	593	8	2009	2009	NUM
taxlaw-2823	593	9	)	)	PUNCT
taxlaw-2823	593	10	.	.	PUNCT
taxlaw-2823	594	1	the	the	DET
taxlaw-2823	594	2	formal	formal	ADJ
taxlaw-2823	594	3	reciprocity	reciprocity	NOUN
taxlaw-2823	594	4	may	may	AUX
taxlaw-2823	594	5	not	not	PART
taxlaw-2823	594	6	always	always	ADV
taxlaw-2823	594	7	translate	translate	VERB
taxlaw-2823	594	8	into	into	ADP
taxlaw-2823	594	9	reciprocal	reciprocal	ADJ
taxlaw-2823	594	10	treatment	treatment	NOUN
taxlaw-2823	594	11	,	,	PUNCT
taxlaw-2823	594	12	though	though	ADV
taxlaw-2823	594	13	,	,	PUNCT
taxlaw-2823	594	14	if	if	SCONJ
taxlaw-2823	594	15	one	one	NUM
taxlaw-2823	594	16	of	of	ADP
taxlaw-2823	594	17	the	the	DET
taxlaw-2823	594	18	countries	country	NOUN
taxlaw-2823	594	19	is	be	AUX
taxlaw-2823	594	20	a	a	DET
taxlaw-2823	594	21	net	net	ADJ
taxlaw-2823	594	22	capital	capital	NOUN
taxlaw-2823	594	23	exporter	exporter	NOUN
taxlaw-2823	594	24	,	,	PUNCT
taxlaw-2823	594	25	while	while	SCONJ
taxlaw-2823	594	26	the	the	DET
taxlaw-2823	594	27	other	other	ADJ
taxlaw-2823	594	28	is	be	AUX
taxlaw-2823	594	29	a	a	DET
taxlaw-2823	594	30	net	net	ADJ
taxlaw-2823	594	31	capital	capital	NOUN
taxlaw-2823	594	32	importer	importer	NOUN
taxlaw-2823	594	33	.	.	PUNCT
taxlaw-2823	595	1	i	i	PRON
taxlaw-2823	595	2	d.	d.	PROPN
taxlaw-2823	595	3	205	205	NUM
taxlaw-2823	595	4	oecd	oecd	PROPN
taxlaw-2823	595	5	convention	convention	NOUN
taxlaw-2823	595	6	on	on	ADP
taxlaw-2823	595	7	mutual	mutual	ADJ
taxlaw-2823	595	8	administrative	administrative	ADJ
taxlaw-2823	595	9	assistance	assistance	NOUN
taxlaw-2823	595	10	in	in	ADP
taxlaw-2823	595	11	tax	tax	NOUN
taxlaw-2823	595	12	matters	matter	NOUN
taxlaw-2823	595	13	art	art	NOUN
taxlaw-2823	595	14	.	.	PUNCT
taxlaw-2823	596	1	30(1)(b	30(1)(b	NUM
taxlaw-2823	596	2	)	)	PUNCT
taxlaw-2823	596	3	,	,	PUNCT
taxlaw-2823	596	4	supra	supra	PROPN
taxlaw-2823	596	5	note	note	VERB
taxlaw-2823	596	6	131	131	NUM
taxlaw-2823	596	7	.	.	X
taxlaw-2823	596	8	206	206	NUM
taxlaw-2823	597	1	i	i	PRON
taxlaw-2823	597	2	d.	d.	PROPN
taxlaw-2823	597	3	art	art	PROPN
taxlaw-2823	597	4	.	.	PUNCT
taxlaw-2823	598	1	30(5	30(5	X
taxlaw-2823	598	2	)	)	PUNCT
taxlaw-2823	598	3	(	(	PUNCT
taxlaw-2823	598	4	"	"	PUNCT
taxlaw-2823	598	5	a	a	DET
taxlaw-2823	598	6	party	party	NOUN
taxlaw-2823	598	7	which	which	PRON
taxlaw-2823	598	8	has	have	AUX
taxlaw-2823	598	9	made	make	VERB
taxlaw-2823	598	10	a	a	DET
taxlaw-2823	598	11	reservation	reservation	NOUN
taxlaw-2823	598	12	in	in	ADP
taxlaw-2823	598	13	respect	respect	NOUN
taxlaw-2823	598	14	of	of	ADP
taxlaw-2823	598	15	a	a	DET
taxlaw-2823	598	16	provision	provision	NOUN
taxlaw-2823	598	17	of	of	ADP
taxlaw-2823	598	18	this	this	DET
taxlaw-2823	598	19	convention	convention	NOUN
taxlaw-2823	598	20	may	may	AUX
taxlaw-2823	598	21	not	not	PART
taxlaw-2823	598	22	require	require	VERB
taxlaw-2823	598	23	the	the	DET
taxlaw-2823	598	24	application	application	NOUN
taxlaw-2823	598	25	of	of	ADP
taxlaw-2823	598	26	that	that	DET
taxlaw-2823	598	27	provision	provision	NOUN
taxlaw-2823	598	28	by	by	ADP
taxlaw-2823	598	29	any	any	DET
taxlaw-2823	598	30	other	other	ADJ
taxlaw-2823	598	31	party	party	NOUN
taxlaw-2823	598	32	.	.	PUNCT
taxlaw-2823	598	33	.	.	PUNCT
taxlaw-2823	598	34	.	.	PUNCT
taxlaw-2823	598	35	.	.	PUNCT
taxlaw-2823	599	1	"	"	PUNCT
taxlaw-2823	599	2	)	)	PUNCT
taxlaw-2823	599	3	.	.	PUNCT
taxlaw-2823	600	1	207	207	NUM
taxlaw-2823	600	2	itai	itai	PROPN
taxlaw-2823	600	3	grinberg	grinberg	PROPN
taxlaw-2823	600	4	,	,	PUNCT
taxlaw-2823	600	5	the	the	DET
taxlaw-2823	600	6	battle	battle	NOUN
taxlaw-2823	600	7	over	over	ADP
taxlaw-2823	600	8	taxing	tax	VERB
taxlaw-2823	600	9	offshore	offshore	ADJ
taxlaw-2823	600	10	accounts	account	NOUN
taxlaw-2823	600	11	,	,	PUNCT
taxlaw-2823	600	12	60	60	NUM
taxlaw-2823	600	13	ucla	ucla	PROPN
taxlaw-2823	600	14	l.	l.	PROPN
taxlaw-2823	600	15	rev	rev	PROPN
taxlaw-2823	600	16	.	.	PROPN
taxlaw-2823	600	17	304	304	NUM
taxlaw-2823	600	18	,	,	PUNCT
taxlaw-2823	600	19	334	334	NUM
taxlaw-2823	600	20	(	(	PUNCT
taxlaw-2823	600	21	2012	2012	NUM
taxlaw-2823	600	22	)	)	PUNCT
taxlaw-2823	600	23	(	(	PUNCT
taxlaw-2823	600	24	"	"	PUNCT
taxlaw-2823	600	25	in	in	ADP
taxlaw-2823	600	26	2010	2010	NUM
taxlaw-2823	600	27	,	,	PUNCT
taxlaw-2823	600	28	following	follow	VERB
taxlaw-2823	600	29	the	the	DET
taxlaw-2823	600	30	ubs	ubs	PROPN
taxlaw-2823	600	31	scandal	scandal	NOUN
taxlaw-2823	600	32	and	and	CCONJ
taxlaw-2823	600	33	president	president	PROPN
taxlaw-2823	600	34	obama	obama	PROPN
taxlaw-2823	600	35	's	's	PART
taxlaw-2823	600	36	campaign	campaign	NOUN
taxlaw-2823	600	37	commitment	commitment	NOUN
taxlaw-2823	600	38	to	to	PART
taxlaw-2823	600	39	crack	crack	VERB
taxlaw-2823	600	40	down	down	ADP
taxlaw-2823	600	41	on	on	ADP
taxlaw-2823	600	42	offshore	offshore	ADJ
taxlaw-2823	600	43	tax	tax	NOUN
taxlaw-2823	600	44	evasion	evasion	NOUN
taxlaw-2823	600	45	,	,	PUNCT
taxlaw-2823	600	46	the	the	DET
taxlaw-2823	600	47	u.s	u.s	PROPN
taxlaw-2823	600	48	.	.	PROPN
taxlaw-2823	600	49	congress	congress	PROPN
taxlaw-2823	600	50	enacted	enact	VERB
taxlaw-2823	600	51	sections	section	NOUN
taxlaw-2823	600	52	1471	1471	NUM
taxlaw-2823	600	53	to	to	ADP
taxlaw-2823	600	54	1474	1474	NUM
taxlaw-2823	600	55	(	(	PUNCT
taxlaw-2823	600	56	generally	generally	ADV
taxlaw-2823	600	57	known	know	VERB
taxlaw-2823	600	58	as	as	ADP
taxlaw-2823	600	59	fatca	fatca	ADJ
taxlaw-2823	600	60	)	)	PUNCT
taxlaw-2823	600	61	of	of	ADP
taxlaw-2823	600	62	the	the	DET
taxlaw-2823	600	63	internal	internal	ADJ
taxlaw-2823	600	64	revenue	revenue	NOUN
taxlaw-2823	600	65	code	code	NOUN
taxlaw-2823	600	66	.	.	PUNCT
taxlaw-2823	601	1	"	"	PUNCT
taxlaw-2823	601	2	)	)	PUNCT
taxlaw-2823	601	3	.	.	PUNCT
taxlaw-2823	602	1	208	208	NUM
taxlaw-2823	602	2	i.r.c	i.r.c	NOUN
taxlaw-2823	602	3	.	.	PUNCT
taxlaw-2823	603	1	§	§	PROPN
taxlaw-2823	603	2	1471(b	1471(b	NUM
taxlaw-2823	603	3	)	)	PUNCT
taxlaw-2823	603	4	(	(	PUNCT
taxlaw-2823	603	5	2012	2012	NUM
taxlaw-2823	603	6	)	)	PUNCT
taxlaw-2823	603	7	.	.	PUNCT
taxlaw-2823	604	1	209	209	NUM
taxlaw-2823	605	1	i	i	PRON
taxlaw-2823	605	2	d.	d.	PROPN
taxlaw-2823	605	3	§	§	PROPN
taxlaw-2823	605	4	1471(c	1471(c	NUM
taxlaw-2823	605	5	)	)	PUNCT
taxlaw-2823	605	6	.	.	PUNCT
taxlaw-2823	606	1	210	210	NUM
taxlaw-2823	607	1	i	i	PRON
taxlaw-2823	607	2	d.	d.	PROPN
taxlaw-2823	607	3	§	§	PROPN
taxlaw-2823	607	4	1471(a	1471(a	NUM
taxlaw-2823	607	5	)	)	PUNCT
taxlaw-2823	607	6	.	.	PUNCT
taxlaw-2823	608	1	211	211	NUM
taxlaw-2823	608	2	lee	lee	PROPN
taxlaw-2823	608	3	a.	a.	PROPN
taxlaw-2823	608	4	sheppard	sheppard	PROPN
taxlaw-2823	608	5	,	,	PUNCT
taxlaw-2823	608	6	getting	get	VERB
taxlaw-2823	608	7	serious	serious	ADJ
taxlaw-2823	608	8	about	about	ADP
taxlaw-2823	608	9	offshore	offshore	ADJ
taxlaw-2823	608	10	evasion	evasion	NOUN
taxlaw-2823	608	11	?	?	PUNCT
taxlaw-2823	608	12	,	,	PUNCT
taxlaw-2823	608	13	125	125	NUM
taxlaw-2823	608	14	tax	tax	NOUN
taxlaw-2823	608	15	notes	note	NOUN
taxlaw-2823	608	16	493	493	NUM
taxlaw-2823	608	17	,	,	PUNCT
taxlaw-2823	608	18	493	493	NUM
taxlaw-2823	608	19	(	(	PUNCT
taxlaw-2823	608	20	2009	2009	NUM
taxlaw-2823	608	21	)	)	PUNCT
taxlaw-2823	608	22	(	(	PUNCT
taxlaw-2823	608	23	"	"	PUNCT
taxlaw-2823	608	24	[	[	X
taxlaw-2823	608	25	fatca	fatca	NOUN
taxlaw-2823	608	26	]	]	PUNCT
taxlaw-2823	608	27	continues	continue	VERB
taxlaw-2823	608	28	the	the	DET
taxlaw-2823	608	29	unilateral	unilateral	ADJ
taxlaw-2823	608	30	approach	approach	NOUN
taxlaw-2823	608	31	to	to	PART
taxlaw-2823	608	32	address	address	VERB
taxlaw-2823	608	33	tax	tax	NOUN
taxlaw-2823	608	34	evasion	evasion	NOUN
taxlaw-2823	608	35	by	by	ADP
taxlaw-2823	608	36	u.s	u.s	PROPN
taxlaw-2823	608	37	.	.	PROPN
taxlaw-2823	608	38	residents	resident	NOUN
taxlaw-2823	608	39	.	.	PUNCT
taxlaw-2823	609	1	"	"	PUNCT
taxlaw-2823	609	2	)	)	PUNCT
taxlaw-2823	609	3	.	.	PUNCT
taxlaw-2823	610	1	192	192	NUM
taxlaw-2823	610	2	columbia	columbia	PROPN
taxlaw-2823	610	3	journal	journal	PROPN
taxlaw-2823	610	4	of	of	ADP
taxlaw-2823	610	5	tax	tax	NOUN
taxlaw-2823	610	6	law	law	NOUN
taxlaw-2823	611	1	[	[	X
taxlaw-2823	611	2	vol.5:170	vol.5:170	NOUN
taxlaw-2823	611	3	to	to	PART
taxlaw-2823	611	4	force	force	VERB
taxlaw-2823	611	5	compliance.212	compliance.212	VERB
taxlaw-2823	611	6	but	but	CCONJ
taxlaw-2823	611	7	even	even	ADV
taxlaw-2823	611	8	as	as	SCONJ
taxlaw-2823	611	9	the	the	DET
taxlaw-2823	611	10	u.s	u.s	PROPN
taxlaw-2823	611	11	.	.	PROPN
taxlaw-2823	611	12	implemented	implement	VERB
taxlaw-2823	611	13	fatca	fatca	NOUN
taxlaw-2823	611	14	,	,	PUNCT
taxlaw-2823	611	15	it	it	PRON
taxlaw-2823	611	16	appears	appear	VERB
taxlaw-2823	611	17	to	to	PART
taxlaw-2823	611	18	have	have	AUX
taxlaw-2823	611	19	understood	understand	VERB
taxlaw-2823	611	20	the	the	DET
taxlaw-2823	611	21	problematic	problematic	ADJ
taxlaw-2823	611	22	nature	nature	NOUN
taxlaw-2823	611	23	of	of	ADP
taxlaw-2823	611	24	such	such	ADJ
taxlaw-2823	611	25	unilateral	unilateral	ADJ
taxlaw-2823	611	26	action.213	action.213	NOUN
taxlaw-2823	611	27	in	in	ADP
taxlaw-2823	611	28	mid-2012	mid-2012	NOUN
taxlaw-2823	611	29	,	,	PUNCT
taxlaw-2823	611	30	emily	emily	PROPN
taxlaw-2823	611	31	mcmahon	mcmahon	PROPN
taxlaw-2823	611	32	,	,	PUNCT
taxlaw-2823	611	33	acting	act	VERB
taxlaw-2823	611	34	treasury	treasury	NOUN
taxlaw-2823	611	35	assistant	assistant	NOUN
taxlaw-2823	611	36	secretary	secretary	NOUN
taxlaw-2823	611	37	for	for	ADP
taxlaw-2823	611	38	tax	tax	NOUN
taxlaw-2823	611	39	policy	policy	NOUN
taxlaw-2823	611	40	,	,	PUNCT
taxlaw-2823	611	41	acknowledged	acknowledge	VERB
taxlaw-2823	611	42	that	that	SCONJ
taxlaw-2823	611	43	complying	comply	VERB
taxlaw-2823	611	44	with	with	ADP
taxlaw-2823	611	45	fatca	fatca	ADJ
taxlaw-2823	611	46	could	could	AUX
taxlaw-2823	611	47	conflict	conflict	VERB
taxlaw-2823	611	48	with	with	ADP
taxlaw-2823	611	49	some	some	DET
taxlaw-2823	611	50	countries	country	NOUN
taxlaw-2823	611	51	’	'	PUNCT
taxlaw-2823	611	52	laws	law	NOUN
taxlaw-2823	611	53	,	,	PUNCT
taxlaw-2823	611	54	including	include	VERB
taxlaw-2823	611	55	laws	law	NOUN
taxlaw-2823	611	56	prohibiting	prohibit	VERB
taxlaw-2823	611	57	financial	financial	ADJ
taxlaw-2823	611	58	institutions	institution	NOUN
taxlaw-2823	611	59	from	from	ADP
taxlaw-2823	611	60	disclosing	disclose	VERB
taxlaw-2823	611	61	information	information	NOUN
taxlaw-2823	611	62	about	about	ADP
taxlaw-2823	611	63	account	account	NOUN
taxlaw-2823	611	64	holders	holder	NOUN
taxlaw-2823	611	65	.	.	PUNCT
taxlaw-2823	612	1	214	214	NUM
taxlaw-2823	612	2	the	the	DET
taxlaw-2823	612	3	u.s	u.s	PROPN
taxlaw-2823	612	4	.	.	PROPN
taxlaw-2823	612	5	could	could	AUX
taxlaw-2823	612	6	resolve	resolve	VERB
taxlaw-2823	612	7	these	these	DET
taxlaw-2823	612	8	problems	problem	NOUN
taxlaw-2823	612	9	by	by	ADP
taxlaw-2823	612	10	entering	enter	VERB
taxlaw-2823	612	11	into	into	ADP
taxlaw-2823	612	12	intergovernmental	intergovernmental	ADJ
taxlaw-2823	612	13	agreements.215	agreements.215	VERB
taxlaw-2823	612	14	the	the	DET
taxlaw-2823	612	15	united	united	PROPN
taxlaw-2823	612	16	states	states	PROPN
taxlaw-2823	612	17	,	,	PUNCT
taxlaw-2823	612	18	france	france	PROPN
taxlaw-2823	612	19	,	,	PUNCT
taxlaw-2823	612	20	germany	germany	PROPN
taxlaw-2823	612	21	,	,	PUNCT
taxlaw-2823	612	22	italy	italy	PROPN
taxlaw-2823	612	23	,	,	PUNCT
taxlaw-2823	612	24	spain	spain	PROPN
taxlaw-2823	612	25	,	,	PUNCT
taxlaw-2823	612	26	and	and	CCONJ
taxlaw-2823	612	27	the	the	DET
taxlaw-2823	612	28	united	united	PROPN
taxlaw-2823	612	29	kingdom	kingdom	PROPN
taxlaw-2823	612	30	issued	issue	VERB
taxlaw-2823	612	31	a	a	DET
taxlaw-2823	612	32	joint	joint	ADJ
taxlaw-2823	612	33	statement	statement	NOUN
taxlaw-2823	612	34	proposing	propose	VERB
taxlaw-2823	612	35	an	an	DET
taxlaw-2823	612	36	alternative	alternative	NOUN
taxlaw-2823	612	37	,	,	PUNCT
taxlaw-2823	612	38	and	and	CCONJ
taxlaw-2823	612	39	less	less	ADV
taxlaw-2823	612	40	problematic	problematic	ADJ
taxlaw-2823	612	41	,	,	PUNCT
taxlaw-2823	612	42	framework	framework	NOUN
taxlaw-2823	612	43	.	.	PUNCT
taxlaw-2823	613	1	216	216	NUM
taxlaw-2823	613	2	instead	instead	ADV
taxlaw-2823	613	3	of	of	ADP
taxlaw-2823	613	4	each	each	DET
taxlaw-2823	613	5	foreign	foreign	ADJ
taxlaw-2823	613	6	financial	financial	ADJ
taxlaw-2823	613	7	institution	institution	NOUN
taxlaw-2823	613	8	providing	provide	VERB
taxlaw-2823	613	9	information	information	NOUN
taxlaw-2823	613	10	directly	directly	ADV
taxlaw-2823	613	11	to	to	ADP
taxlaw-2823	613	12	the	the	DET
taxlaw-2823	613	13	u.s	u.s	PROPN
taxlaw-2823	613	14	.	.	PROPN
taxlaw-2823	613	15	,	,	PUNCT
taxlaw-2823	613	16	a	a	DET
taxlaw-2823	613	17	country	country	NOUN
taxlaw-2823	613	18	could	could	AUX
taxlaw-2823	613	19	enter	enter	VERB
taxlaw-2823	613	20	into	into	ADP
taxlaw-2823	613	21	an	an	DET
taxlaw-2823	613	22	agreement	agreement	NOUN
taxlaw-2823	613	23	in	in	ADP
taxlaw-2823	613	24	which	which	PRON
taxlaw-2823	613	25	its	its	PRON
taxlaw-2823	613	26	financial	financial	ADJ
taxlaw-2823	613	27	institutions	institution	NOUN
taxlaw-2823	613	28	would	would	AUX
taxlaw-2823	613	29	report	report	VERB
taxlaw-2823	613	30	the	the	DET
taxlaw-2823	613	31	required	require	VERB
taxlaw-2823	613	32	information	information	NOUN
taxlaw-2823	613	33	to	to	ADP
taxlaw-2823	613	34	their	their	PRON
taxlaw-2823	613	35	government	government	NOUN
taxlaw-2823	613	36	,	,	PUNCT
taxlaw-2823	613	37	which	which	PRON
taxlaw-2823	613	38	would	would	AUX
taxlaw-2823	613	39	,	,	PUNCT
taxlaw-2823	613	40	in	in	ADP
taxlaw-2823	613	41	automatically	automatically	ADV
taxlaw-2823	613	42	provide	provide	VERB
taxlaw-2823	613	43	that	that	DET
taxlaw-2823	613	44	information	information	NOUN
taxlaw-2823	613	45	to	to	ADP
taxlaw-2823	613	46	the	the	DET
taxlaw-2823	613	47	i.r.s.217	i.r.s.217	PROPN
taxlaw-2823	613	48	the	the	DET
taxlaw-2823	613	49	u.s	u.s	PROPN
taxlaw-2823	613	50	.	.	PROPN
taxlaw-2823	613	51	would	would	AUX
taxlaw-2823	613	52	provide	provide	VERB
taxlaw-2823	613	53	reciprocal	reciprocal	ADJ
taxlaw-2823	613	54	promises	promise	NOUN
taxlaw-2823	613	55	to	to	ADP
taxlaw-2823	613	56	its	its	PRON
taxlaw-2823	613	57	partner	partner	NOUN
taxlaw-2823	613	58	countries.218	countries.218	NOUN
taxlaw-2823	613	59	and	and	CCONJ
taxlaw-2823	613	60	this	this	DET
taxlaw-2823	613	61	bilateral	bilateral	ADJ
taxlaw-2823	613	62	approach	approach	NOUN
taxlaw-2823	613	63	to	to	ADP
taxlaw-2823	613	64	fatca	fatca	PROPN
taxlaw-2823	613	65	appears	appear	VERB
taxlaw-2823	613	66	to	to	PART
taxlaw-2823	613	67	be	be	AUX
taxlaw-2823	613	68	working	work	VERB
taxlaw-2823	613	69	:	:	PUNCT
taxlaw-2823	613	70	the	the	DET
taxlaw-2823	613	71	u.s	u.s	PROPN
taxlaw-2823	613	72	.	.	PROPN
taxlaw-2823	613	73	has	have	AUX
taxlaw-2823	613	74	held	hold	VERB
taxlaw-2823	613	75	discussions	discussion	NOUN
taxlaw-2823	613	76	about	about	ADP
taxlaw-2823	613	77	intergovernmental	intergovernmental	ADJ
taxlaw-2823	613	78	fatca	fatca	ADJ
taxlaw-2823	613	79	agreements	agreement	NOUN
taxlaw-2823	613	80	with	with	ADP
taxlaw-2823	613	81	more	more	ADJ
taxlaw-2823	613	82	than	than	ADP
taxlaw-2823	613	83	seventy	seventy	NUM
taxlaw-2823	613	84	-	-	PUNCT
taxlaw-2823	613	85	five	five	NUM
taxlaw-2823	613	86	countries.219	countries.219	NOUN
taxlaw-2823	613	87	these	these	DET
taxlaw-2823	613	88	discussions	discussion	NOUN
taxlaw-2823	613	89	have	have	AUX
taxlaw-2823	613	90	resulted	result	VERB
taxlaw-2823	613	91	in	in	ADP
taxlaw-2823	613	92	nine	nine	NUM
taxlaw-2823	613	93	agreements	agreement	NOUN
taxlaw-2823	613	94	so	so	ADV
taxlaw-2823	613	95	far.220	far.220	VERB
taxlaw-2823	613	96	what	what	PRON
taxlaw-2823	613	97	began	begin	VERB
taxlaw-2823	613	98	as	as	ADP
taxlaw-2823	613	99	a	a	DET
taxlaw-2823	613	100	unilateral	unilateral	ADJ
taxlaw-2823	613	101	move	move	NOUN
taxlaw-2823	613	102	by	by	ADP
taxlaw-2823	613	103	the	the	DET
taxlaw-2823	613	104	united	united	PROPN
taxlaw-2823	613	105	states	states	PROPN
taxlaw-2823	613	106	to	to	PART
taxlaw-2823	613	107	address	address	VERB
taxlaw-2823	613	108	tax	tax	NOUN
taxlaw-2823	613	109	evasion	evasion	NOUN
taxlaw-2823	613	110	by	by	ADP
taxlaw-2823	613	111	u.s	u.s	PROPN
taxlaw-2823	613	112	.	.	PROPN
taxlaw-2823	613	113	persons	person	NOUN
taxlaw-2823	613	114	is	be	AUX
taxlaw-2823	613	115	transforming	transform	VERB
taxlaw-2823	613	116	into	into	ADP
taxlaw-2823	613	117	a	a	DET
taxlaw-2823	613	118	multilateral	multilateral	ADJ
taxlaw-2823	613	119	attempt	attempt	NOUN
taxlaw-2823	613	120	to	to	PART
taxlaw-2823	613	121	disclose	disclose	VERB
taxlaw-2823	613	122	hidden	hide	VERB
taxlaw-2823	613	123	financial	financial	ADJ
taxlaw-2823	613	124	accounts	account	NOUN
taxlaw-2823	613	125	.	.	PUNCT
taxlaw-2823	614	1	221	221	NUM
taxlaw-2823	614	2	similarly	similarly	ADV
taxlaw-2823	614	3	,	,	PUNCT
taxlaw-2823	614	4	by	by	ADP
taxlaw-2823	614	5	revoking	revoke	VERB
taxlaw-2823	614	6	the	the	DET
taxlaw-2823	614	7	revenue	revenue	NOUN
taxlaw-2823	614	8	rule	rule	NOUN
taxlaw-2823	614	9	,	,	PUNCT
taxlaw-2823	614	10	either	either	CCONJ
taxlaw-2823	614	11	unilaterally	unilaterally	ADV
taxlaw-2823	614	12	or	or	CCONJ
taxlaw-2823	614	13	through	through	ADP
taxlaw-2823	614	14	bilateral	bilateral	ADJ
taxlaw-2823	614	15	or	or	CCONJ
taxlaw-2823	614	16	multilateral	multilateral	ADJ
taxlaw-2823	614	17	treaties	treaty	NOUN
taxlaw-2823	614	18	,	,	PUNCT
taxlaw-2823	614	19	the	the	DET
taxlaw-2823	614	20	u.s	u.s	PROPN
taxlaw-2823	614	21	.	.	PROPN
taxlaw-2823	614	22	could	could	AUX
taxlaw-2823	614	23	encourage	encourage	VERB
taxlaw-2823	614	24	other	other	ADJ
taxlaw-2823	614	25	countries	country	NOUN
taxlaw-2823	614	26	to	to	PART
taxlaw-2823	614	27	likewise	likewise	ADV
taxlaw-2823	614	28	enforce	enforce	VERB
taxlaw-2823	614	29	foreign	foreign	ADJ
taxlaw-2823	614	30	tax	tax	NOUN
taxlaw-2823	614	31	judgments	judgment	NOUN
taxlaw-2823	614	32	.	.	PUNCT
taxlaw-2823	615	1	providing	provide	VERB
taxlaw-2823	615	2	developing	develop	VERB
taxlaw-2823	615	3	economies	economy	NOUN
taxlaw-2823	615	4	with	with	ADP
taxlaw-2823	615	5	the	the	DET
taxlaw-2823	615	6	ability	ability	NOUN
taxlaw-2823	615	7	to	to	PART
taxlaw-2823	615	8	satisfy	satisfy	VERB
taxlaw-2823	615	9	their	their	PRON
taxlaw-2823	615	10	tax	tax	NOUN
taxlaw-2823	615	11	212	212	NUM
taxlaw-2823	615	12	grinberg	grinberg	PROPN
taxlaw-2823	615	13	,	,	PUNCT
taxlaw-2823	615	14	supra	supra	PROPN
taxlaw-2823	615	15	note	note	PROPN
taxlaw-2823	615	16	207	207	NUM
taxlaw-2823	615	17	,	,	PUNCT
taxlaw-2823	615	18	at	at	ADP
taxlaw-2823	615	19	336	336	NUM
taxlaw-2823	615	20	.	.	PUNCT
taxlaw-2823	615	21	213	213	NUM
taxlaw-2823	615	22	among	among	ADP
taxlaw-2823	615	23	other	other	ADJ
taxlaw-2823	615	24	problems	problem	NOUN
taxlaw-2823	615	25	with	with	ADP
taxlaw-2823	615	26	the	the	DET
taxlaw-2823	615	27	unilateral	unilateral	ADJ
taxlaw-2823	615	28	imposition	imposition	NOUN
taxlaw-2823	615	29	of	of	ADP
taxlaw-2823	615	30	fatca	fatca	NOUN
taxlaw-2823	615	31	,	,	PUNCT
taxlaw-2823	615	32	it	it	PRON
taxlaw-2823	615	33	does	do	AUX
taxlaw-2823	615	34	not	not	PART
taxlaw-2823	615	35	give	give	VERB
taxlaw-2823	615	36	foreign	foreign	ADJ
taxlaw-2823	615	37	governments	government	NOUN
taxlaw-2823	615	38	any	any	DET
taxlaw-2823	615	39	control	control	NOUN
taxlaw-2823	615	40	of	of	ADP
taxlaw-2823	615	41	what	what	PRON
taxlaw-2823	615	42	information	information	NOUN
taxlaw-2823	615	43	their	their	PRON
taxlaw-2823	615	44	resident	resident	ADJ
taxlaw-2823	615	45	financial	financial	ADJ
taxlaw-2823	615	46	institutions	institution	NOUN
taxlaw-2823	615	47	must	must	AUX
taxlaw-2823	615	48	provide	provide	VERB
taxlaw-2823	615	49	to	to	ADP
taxlaw-2823	615	50	the	the	DET
taxlaw-2823	615	51	u.s	u.s	PROPN
taxlaw-2823	615	52	.	.	PROPN
taxlaw-2823	615	53	,	,	PUNCT
taxlaw-2823	615	54	how	how	SCONJ
taxlaw-2823	615	55	the	the	DET
taxlaw-2823	615	56	u.s	u.s	PROPN
taxlaw-2823	615	57	.	.	PROPN
taxlaw-2823	615	58	collects	collect	VERB
taxlaw-2823	615	59	that	that	DET
taxlaw-2823	615	60	information	information	NOUN
taxlaw-2823	615	61	,	,	PUNCT
taxlaw-2823	615	62	or	or	CCONJ
taxlaw-2823	615	63	how	how	SCONJ
taxlaw-2823	615	64	the	the	DET
taxlaw-2823	615	65	u.s	u.s	PROPN
taxlaw-2823	615	66	.	.	PROPN
taxlaw-2823	615	67	can	can	AUX
taxlaw-2823	615	68	use	use	VERB
taxlaw-2823	615	69	the	the	DET
taxlaw-2823	615	70	information	information	NOUN
taxlaw-2823	615	71	.	.	PUNCT
taxlaw-2823	616	1	david	david	PROPN
taxlaw-2823	616	2	t.	t.	PROPN
taxlaw-2823	616	3	moldenhauer	moldenhauer	PROPN
taxlaw-2823	616	4	,	,	PUNCT
taxlaw-2823	616	5	fatca	fatca	ADJ
taxlaw-2823	616	6	and	and	CCONJ
taxlaw-2823	616	7	fiscal	fiscal	ADJ
taxlaw-2823	616	8	sovereignty	sovereignty	NOUN
taxlaw-2823	616	9	,	,	PUNCT
taxlaw-2823	616	10	132	132	NUM
taxlaw-2823	616	11	tax	tax	NOUN
taxlaw-2823	616	12	notes	note	NOUN
taxlaw-2823	616	13	528	528	NUM
taxlaw-2823	616	14	,	,	PUNCT
taxlaw-2823	616	15	529	529	NUM
taxlaw-2823	616	16	(	(	PUNCT
taxlaw-2823	616	17	2011	2011	NUM
taxlaw-2823	616	18	)	)	PUNCT
taxlaw-2823	616	19	.	.	PUNCT
taxlaw-2823	617	1	moreover	moreover	ADV
taxlaw-2823	617	2	,	,	PUNCT
taxlaw-2823	617	3	its	its	PRON
taxlaw-2823	617	4	withholding	withholding	NOUN
taxlaw-2823	617	5	provisions	provision	NOUN
taxlaw-2823	617	6	could	could	AUX
taxlaw-2823	617	7	"	"	PUNCT
taxlaw-2823	617	8	create	create	VERB
taxlaw-2823	617	9	a	a	DET
taxlaw-2823	617	10	precedent	precedent	NOUN
taxlaw-2823	617	11	for	for	SCONJ
taxlaw-2823	617	12	other	other	ADJ
taxlaw-2823	617	13	countries	country	NOUN
taxlaw-2823	617	14	to	to	PART
taxlaw-2823	617	15	use	use	VERB
taxlaw-2823	617	16	confiscatory	confiscatory	NOUN
taxlaw-2823	617	17	taxation	taxation	NOUN
taxlaw-2823	617	18	of	of	ADP
taxlaw-2823	617	19	the	the	DET
taxlaw-2823	617	20	global	global	ADJ
taxlaw-2823	617	21	financial	financial	ADJ
taxlaw-2823	617	22	system	system	NOUN
taxlaw-2823	617	23	as	as	ADP
taxlaw-2823	617	24	a	a	DET
taxlaw-2823	617	25	tool	tool	NOUN
taxlaw-2823	617	26	to	to	PART
taxlaw-2823	617	27	achieve	achieve	VERB
taxlaw-2823	617	28	their	their	PRON
taxlaw-2823	617	29	own	own	ADJ
taxlaw-2823	617	30	tax	tax	NOUN
taxlaw-2823	617	31	or	or	CCONJ
taxlaw-2823	617	32	foreign	foreign	ADJ
taxlaw-2823	617	33	policy	policy	NOUN
taxlaw-2823	617	34	goals	goal	NOUN
taxlaw-2823	617	35	.	.	PUNCT
taxlaw-2823	617	36	"	"	PUNCT
taxlaw-2823	618	1	i	i	PRON
taxlaw-2823	618	2	d.	d.	PROPN
taxlaw-2823	618	3	at	at	ADP
taxlaw-2823	618	4	530	530	NUM
taxlaw-2823	618	5	.	.	PUNCT
taxlaw-2823	619	1	214	214	NUM
taxlaw-2823	619	2	shamik	shamik	ADJ
taxlaw-2823	619	3	trivedi	trivedi	NOUN
taxlaw-2823	619	4	,	,	PUNCT
taxlaw-2823	619	5	fatca	fatca	ADJ
taxlaw-2823	619	6	final	final	ADJ
taxlaw-2823	619	7	regs	reg	NOUN
taxlaw-2823	619	8	expected	expect	VERB
taxlaw-2823	619	9	by	by	ADP
taxlaw-2823	619	10	summer	summer	NOUN
taxlaw-2823	619	11	’s	’s	PART
taxlaw-2823	619	12	end	end	NOUN
taxlaw-2823	619	13	,	,	PUNCT
taxlaw-2823	619	14	mcmahon	mcmahon	PROPN
taxlaw-2823	619	15	says	say	VERB
taxlaw-2823	619	16	,	,	PUNCT
taxlaw-2823	619	17	135	135	NUM
taxlaw-2823	619	18	tax	tax	NOUN
taxlaw-2823	619	19	notes	note	NOUN
taxlaw-2823	619	20	1559	1559	NUM
taxlaw-2823	619	21	,	,	PUNCT
taxlaw-2823	619	22	1559	1559	NUM
taxlaw-2823	619	23	(	(	PUNCT
taxlaw-2823	619	24	2012	2012	NUM
taxlaw-2823	619	25	)	)	PUNCT
taxlaw-2823	619	26	.	.	PUNCT
taxlaw-2823	620	1	215	215	NUM
taxlaw-2823	621	1	i	i	PRON
taxlaw-2823	621	2	d.	d.	PROPN
taxlaw-2823	621	3	216	216	NUM
taxlaw-2823	621	4	press	press	NOUN
taxlaw-2823	621	5	release	release	NOUN
taxlaw-2823	621	6	,	,	PUNCT
taxlaw-2823	621	7	u.s	u.s	PROPN
taxlaw-2823	621	8	.	.	PROPN
taxlaw-2823	621	9	dep’t	dep’t	NOUN
taxlaw-2823	621	10	of	of	ADP
taxlaw-2823	621	11	treasury	treasury	NOUN
taxlaw-2823	621	12	,	,	PUNCT
taxlaw-2823	621	13	joint	joint	ADJ
taxlaw-2823	621	14	statement	statement	NOUN
taxlaw-2823	621	15	from	from	ADP
taxlaw-2823	621	16	the	the	DET
taxlaw-2823	621	17	united	united	PROPN
taxlaw-2823	621	18	states	states	PROPN
taxlaw-2823	621	19	,	,	PUNCT
taxlaw-2823	621	20	france	france	PROPN
taxlaw-2823	621	21	,	,	PUNCT
taxlaw-2823	621	22	germany	germany	PROPN
taxlaw-2823	621	23	,	,	PUNCT
taxlaw-2823	621	24	italy	italy	PROPN
taxlaw-2823	621	25	,	,	PUNCT
taxlaw-2823	621	26	spain	spain	PROPN
taxlaw-2823	621	27	and	and	CCONJ
taxlaw-2823	621	28	the	the	DET
taxlaw-2823	621	29	united	united	ADJ
taxlaw-2823	621	30	kingdom	kingdom	NOUN
taxlaw-2823	621	31	regarding	regard	VERB
taxlaw-2823	621	32	an	an	DET
taxlaw-2823	621	33	intergovernmental	intergovernmental	ADJ
taxlaw-2823	621	34	approach	approach	NOUN
taxlaw-2823	621	35	to	to	ADP
taxlaw-2823	621	36	improving	improve	VERB
taxlaw-2823	621	37	international	international	ADJ
taxlaw-2823	621	38	tax	tax	NOUN
taxlaw-2823	621	39	compliance	compliance	NOUN
taxlaw-2823	621	40	and	and	CCONJ
taxlaw-2823	621	41	implementing	implement	VERB
taxlaw-2823	621	42	fatca	fatca	NOUN
taxlaw-2823	621	43	(	(	PUNCT
taxlaw-2823	621	44	feb	feb	PROPN
taxlaw-2823	621	45	.	.	PROPN
taxlaw-2823	621	46	7	7	NUM
taxlaw-2823	621	47	,	,	PUNCT
taxlaw-2823	621	48	2012	2012	NUM
taxlaw-2823	621	49	)	)	PUNCT
taxlaw-2823	621	50	,	,	PUNCT
taxlaw-2823	621	51	available	available	ADJ
taxlaw-2823	621	52	at	at	ADP
taxlaw-2823	621	53	http://www.treasury.gov/resource-center/tax-policy/treaties/documents/fatca-joint-statement-us-fr-gerit-sp-uk-02-07-2012.pdf	http://www.treasury.gov/resource-center/tax-policy/treaties/documents/fatca-joint-statement-us-fr-gerit-sp-uk-02-07-2012.pdf	NOUN
taxlaw-2823	621	54	.	.	PUNCT
taxlaw-2823	622	1	217	217	NUM
taxlaw-2823	623	1	i	i	PRON
taxlaw-2823	623	2	d.	d.	PROPN
taxlaw-2823	623	3	218	218	NUM
taxlaw-2823	623	4	i	i	PRON
taxlaw-2823	623	5	d.	d.	PROPN
taxlaw-2823	623	6	note	note	NOUN
taxlaw-2823	623	7	,	,	PUNCT
taxlaw-2823	623	8	however	however	ADV
taxlaw-2823	623	9	,	,	PUNCT
taxlaw-2823	623	10	that	that	SCONJ
taxlaw-2823	623	11	the	the	DET
taxlaw-2823	623	12	reciprocity	reciprocity	NOUN
taxlaw-2823	623	13	offered	offer	VERB
taxlaw-2823	623	14	by	by	ADP
taxlaw-2823	623	15	the	the	DET
taxlaw-2823	623	16	united	united	PROPN
taxlaw-2823	623	17	states	states	PROPN
taxlaw-2823	623	18	may	may	AUX
taxlaw-2823	623	19	not	not	PART
taxlaw-2823	623	20	be	be	AUX
taxlaw-2823	623	21	perfect	perfect	ADJ
taxlaw-2823	623	22	.	.	PUNCT
taxlaw-2823	624	1	under	under	ADP
taxlaw-2823	624	2	current	current	ADJ
taxlaw-2823	624	3	law	law	NOUN
taxlaw-2823	624	4	,	,	PUNCT
taxlaw-2823	624	5	fatca	fatca	ADJ
taxlaw-2823	624	6	demands	demand	VERB
taxlaw-2823	624	7	more	more	ADJ
taxlaw-2823	624	8	information	information	NOUN
taxlaw-2823	624	9	from	from	ADP
taxlaw-2823	624	10	other	other	ADJ
taxlaw-2823	624	11	countries	country	NOUN
taxlaw-2823	624	12	than	than	SCONJ
taxlaw-2823	624	13	the	the	DET
taxlaw-2823	624	14	u.s	u.s	PROPN
taxlaw-2823	624	15	.	.	PROPN
taxlaw-2823	624	16	is	be	AUX
taxlaw-2823	624	17	capable	capable	ADJ
taxlaw-2823	624	18	of	of	ADP
taxlaw-2823	624	19	providing	provide	VERB
taxlaw-2823	624	20	to	to	ADP
taxlaw-2823	624	21	them	they	PRON
taxlaw-2823	624	22	.	.	PUNCT
taxlaw-2823	625	1	stephen	stephen	PROPN
taxlaw-2823	625	2	nauheim	nauheim	PROPN
taxlaw-2823	625	3	&	&	CCONJ
taxlaw-2823	625	4	nils	nils	PROPN
taxlaw-2823	625	5	cousin	cousin	PROPN
taxlaw-2823	625	6	,	,	PUNCT
taxlaw-2823	625	7	the	the	DET
taxlaw-2823	625	8	evolving	evolve	VERB
taxlaw-2823	625	9	fatca	fatca	ADJ
taxlaw-2823	625	10	guidance	guidance	NOUN
taxlaw-2823	625	11	,	,	PUNCT
taxlaw-2823	625	12	54	54	NUM
taxlaw-2823	625	13	tax	tax	NOUN
taxlaw-2823	625	14	mgmt	mgmt	NOUN
taxlaw-2823	625	15	.	.	PUNCT
taxlaw-2823	625	16	memorandum	memorandum	NOUN
taxlaw-2823	625	17	163	163	NUM
taxlaw-2823	625	18	,	,	PUNCT
taxlaw-2823	625	19	177	177	NUM
taxlaw-2823	625	20	(	(	PUNCT
taxlaw-2823	625	21	2013	2013	NUM
taxlaw-2823	625	22	)	)	PUNCT
taxlaw-2823	625	23	.	.	PUNCT
taxlaw-2823	626	1	although	although	SCONJ
taxlaw-2823	626	2	the	the	DET
taxlaw-2823	626	3	united	united	PROPN
taxlaw-2823	626	4	states	states	PROPN
taxlaw-2823	626	5	has	have	AUX
taxlaw-2823	626	6	promised	promise	VERB
taxlaw-2823	626	7	to	to	PART
taxlaw-2823	626	8	pursue	pursue	VERB
taxlaw-2823	626	9	legislation	legislation	NOUN
taxlaw-2823	626	10	and	and	CCONJ
taxlaw-2823	626	11	regulations	regulation	NOUN
taxlaw-2823	626	12	that	that	PRON
taxlaw-2823	626	13	would	would	AUX
taxlaw-2823	626	14	provide	provide	VERB
taxlaw-2823	626	15	its	its	PRON
taxlaw-2823	626	16	counterparties	counterpartie	NOUN
taxlaw-2823	626	17	with	with	ADP
taxlaw-2823	626	18	the	the	DET
taxlaw-2823	626	19	same	same	ADJ
taxlaw-2823	626	20	level	level	NOUN
taxlaw-2823	626	21	of	of	ADP
taxlaw-2823	626	22	information	information	NOUN
taxlaw-2823	626	23	it	it	PRON
taxlaw-2823	626	24	requires	require	VERB
taxlaw-2823	626	25	from	from	ADP
taxlaw-2823	626	26	them	they	PRON
taxlaw-2823	626	27	,	,	PUNCT
taxlaw-2823	626	28	"	"	PUNCT
taxlaw-2823	626	29	it	it	PRON
taxlaw-2823	626	30	is	be	AUX
taxlaw-2823	626	31	less	less	ADV
taxlaw-2823	626	32	certain	certain	ADJ
taxlaw-2823	626	33	whether	whether	SCONJ
taxlaw-2823	626	34	such	such	ADJ
taxlaw-2823	626	35	changes	change	NOUN
taxlaw-2823	626	36	are	be	AUX
taxlaw-2823	626	37	feasible	feasible	ADJ
taxlaw-2823	626	38	.	.	PUNCT
taxlaw-2823	626	39	"	"	PUNCT
taxlaw-2823	627	1	i	i	PRON
taxlaw-2823	627	2	d.	d.	PROPN
taxlaw-2823	627	3	219	219	NUM
taxlaw-2823	627	4	randall	randall	PROPN
taxlaw-2823	627	5	jackson	jackson	PROPN
taxlaw-2823	627	6	,	,	PUNCT
taxlaw-2823	627	7	aba	aba	PROPN
taxlaw-2823	627	8	section	section	NOUN
taxlaw-2823	627	9	of	of	ADP
taxlaw-2823	627	10	taxation	taxation	NOUN
taxlaw-2823	627	11	meeting	meeting	NOUN
taxlaw-2823	627	12	:	:	PUNCT
taxlaw-2823	627	13	treasury	treasury	PROPN
taxlaw-2823	627	14	looking	look	VERB
taxlaw-2823	627	15	to	to	PART
taxlaw-2823	627	16	accelerate	accelerate	VERB
taxlaw-2823	627	17	iga	iga	PROPN
taxlaw-2823	627	18	creation	creation	NOUN
taxlaw-2823	627	19	,	,	PUNCT
taxlaw-2823	627	20	139	139	NUM
taxlaw-2823	627	21	tax	tax	NOUN
taxlaw-2823	627	22	notes	note	NOUN
taxlaw-2823	627	23	889	889	NUM
taxlaw-2823	627	24	,	,	PUNCT
taxlaw-2823	627	25	889	889	NUM
taxlaw-2823	627	26	(	(	PUNCT
taxlaw-2823	627	27	2013	2013	NUM
taxlaw-2823	627	28	)	)	PUNCT
taxlaw-2823	627	29	.	.	PUNCT
taxlaw-2823	628	1	220	220	NUM
taxlaw-2823	628	2	as	as	ADP
taxlaw-2823	628	3	of	of	ADP
taxlaw-2823	628	4	june	june	PROPN
taxlaw-2823	628	5	11	11	NUM
taxlaw-2823	628	6	,	,	PUNCT
taxlaw-2823	628	7	2013	2013	NUM
taxlaw-2823	628	8	,	,	PUNCT
taxlaw-2823	628	9	the	the	DET
taxlaw-2823	628	10	u.s	u.s	PROPN
taxlaw-2823	628	11	.	.	PROPN
taxlaw-2823	628	12	had	have	AUX
taxlaw-2823	628	13	entered	enter	VERB
taxlaw-2823	628	14	into	into	ADP
taxlaw-2823	628	15	intergovernmental	intergovernmental	ADJ
taxlaw-2823	628	16	fatca	fatca	ADJ
taxlaw-2823	628	17	agreements	agreement	NOUN
taxlaw-2823	628	18	with	with	ADP
taxlaw-2823	628	19	the	the	DET
taxlaw-2823	628	20	united	united	ADJ
taxlaw-2823	628	21	kingdom	kingdom	PROPN
taxlaw-2823	628	22	,	,	PUNCT
taxlaw-2823	628	23	denmark	denmark	PROPN
taxlaw-2823	628	24	,	,	PUNCT
taxlaw-2823	628	25	mexico	mexico	PROPN
taxlaw-2823	628	26	,	,	PUNCT
taxlaw-2823	628	27	ireland	ireland	PROPN
taxlaw-2823	628	28	,	,	PUNCT
taxlaw-2823	628	29	switzerland	switzerland	PROPN
taxlaw-2823	628	30	,	,	PUNCT
taxlaw-2823	628	31	norway	norway	PROPN
taxlaw-2823	628	32	,	,	PUNCT
taxlaw-2823	628	33	spain	spain	PROPN
taxlaw-2823	628	34	,	,	PUNCT
taxlaw-2823	628	35	germany	germany	PROPN
taxlaw-2823	628	36	,	,	PUNCT
taxlaw-2823	628	37	and	and	CCONJ
taxlaw-2823	628	38	japan	japan	PROPN
taxlaw-2823	628	39	.	.	PUNCT
taxlaw-2823	629	1	u.s	u.s	PROPN
taxlaw-2823	629	2	.	.	PROPN
taxlaw-2823	629	3	dept	dept	PROPN
taxlaw-2823	629	4	.	.	PROPN
taxlaw-2823	629	5	of	of	ADP
taxlaw-2823	629	6	the	the	DET
taxlaw-2823	629	7	treasury	treasury	NOUN
taxlaw-2823	629	8	,	,	PUNCT
taxlaw-2823	629	9	fatca	fatca	ADJ
taxlaw-2823	629	10	-	-	PUNCT
taxlaw-2823	629	11	archive	archive	NOUN
taxlaw-2823	629	12	,	,	PUNCT
taxlaw-2823	629	13	http://www.treasury.gov/resourcecenter/tax-policy/treaties/pages/fatca-archive.aspx	http://www.treasury.gov/resourcecenter/tax-policy/treaties/pages/fatca-archive.aspx	PUNCT
taxlaw-2823	629	14	(	(	PUNCT
taxlaw-2823	629	15	last	last	ADV
taxlaw-2823	629	16	visited	visit	VERB
taxlaw-2823	629	17	aug	aug	PROPN
taxlaw-2823	629	18	.	.	PROPN
taxlaw-2823	629	19	16	16	NUM
taxlaw-2823	629	20	,	,	PUNCT
taxlaw-2823	629	21	2013	2013	NUM
taxlaw-2823	629	22	)	)	PUNCT
taxlaw-2823	629	23	.	.	PUNCT
taxlaw-2823	630	1	221	221	NUM
taxlaw-2823	630	2	see	see	VERB
taxlaw-2823	630	3	itai	itai	PROPN
taxlaw-2823	630	4	grinberg	grinberg	PROPN
taxlaw-2823	630	5	,	,	PUNCT
taxlaw-2823	630	6	emerging	emerge	VERB
taxlaw-2823	630	7	countries	country	NOUN
taxlaw-2823	630	8	and	and	CCONJ
taxlaw-2823	630	9	the	the	DET
taxlaw-2823	630	10	taxation	taxation	NOUN
taxlaw-2823	630	11	of	of	ADP
taxlaw-2823	630	12	offshore	offshore	ADJ
taxlaw-2823	630	13	accounts	account	NOUN
taxlaw-2823	630	14	12	12	NUM
taxlaw-2823	630	15	(	(	PUNCT
taxlaw-2823	630	16	april	april	PROPN
taxlaw-2823	630	17	22	22	NUM
taxlaw-2823	630	18	,	,	PUNCT
taxlaw-2823	630	19	2013	2013	NUM
taxlaw-2823	630	20	)	)	PUNCT
taxlaw-2823	630	21	(	(	PUNCT
taxlaw-2823	630	22	unpublished	unpublished	ADJ
taxlaw-2823	630	23	manuscript	manuscript	NOUN
taxlaw-2823	630	24	)	)	PUNCT
taxlaw-2823	630	25	(	(	PUNCT
taxlaw-2823	630	26	"	"	PUNCT
taxlaw-2823	630	27	indeed	indeed	ADV
taxlaw-2823	630	28	,	,	PUNCT
taxlaw-2823	630	29	a	a	DET
taxlaw-2823	630	30	number	number	NOUN
taxlaw-2823	630	31	of	of	ADP
taxlaw-2823	630	32	technical	technical	ADJ
taxlaw-2823	630	33	features	feature	NOUN
taxlaw-2823	630	34	of	of	ADP
taxlaw-2823	630	35	the	the	DET
taxlaw-2823	630	36	model	model	NOUN
taxlaw-2823	630	37	i	i	PRON
taxlaw-2823	631	1	[	[	X
taxlaw-2823	631	2	intergovernmental	intergovernmental	ADJ
taxlaw-2823	631	3	agreement	agreement	NOUN
taxlaw-2823	631	4	]	]	PUNCT
taxlaw-2823	631	5	are	be	AUX
taxlaw-2823	631	6	structured	structure	VERB
taxlaw-2823	631	7	to	to	PART
taxlaw-2823	631	8	allow	allow	VERB
taxlaw-2823	631	9	fatca	fatca	NOUN
taxlaw-2823	631	10	to	to	PART
taxlaw-2823	631	11	become	become	VERB
taxlaw-2823	631	12	a	a	DET
taxlaw-2823	631	13	global	global	ADJ
taxlaw-2823	631	14	model	model	NOUN
taxlaw-2823	631	15	.	.	PUNCT
taxlaw-2823	631	16	"	"	PUNCT
taxlaw-2823	631	17	)	)	PUNCT
taxlaw-2823	631	18	.	.	PUNCT
taxlaw-2823	632	1	2014	2014	NUM
taxlaw-2823	632	2	]	]	PUNCT
taxlaw-2823	633	1	the	the	DET
taxlaw-2823	633	2	u.s	u.s	PROPN
taxlaw-2823	633	3	.	.	PROPN
taxlaw-2823	633	4	as	as	ADP
taxlaw-2823	633	5	tax	tax	NOUN
taxlaw-2823	633	6	haven	haven	NOUN
taxlaw-2823	633	7	?	?	PUNCT
taxlaw-2823	633	8	193	193	NUM
taxlaw-2823	633	9	judgments	judgment	NOUN
taxlaw-2823	633	10	with	with	ADP
taxlaw-2823	633	11	assets	asset	NOUN
taxlaw-2823	633	12	held	hold	VERB
taxlaw-2823	633	13	offshore	offshore	ADV
taxlaw-2823	633	14	will	will	AUX
taxlaw-2823	633	15	help	help	VERB
taxlaw-2823	633	16	them	they	PRON
taxlaw-2823	633	17	develop	develop	VERB
taxlaw-2823	633	18	the	the	DET
taxlaw-2823	633	19	tax	tax	NOUN
taxlaw-2823	633	20	-	-	PUNCT
taxlaw-2823	633	21	collection	collection	NOUN
taxlaw-2823	633	22	infrastructure	infrastructure	NOUN
taxlaw-2823	633	23	they	they	PRON
taxlaw-2823	633	24	need	need	VERB
taxlaw-2823	633	25	to	to	PART
taxlaw-2823	633	26	truly	truly	ADV
taxlaw-2823	633	27	become	become	VERB
taxlaw-2823	633	28	independent	independent	ADJ
taxlaw-2823	633	29	of	of	ADP
taxlaw-2823	633	30	foreign	foreign	ADJ
taxlaw-2823	633	31	assistance	assistance	NOUN
taxlaw-2823	633	32	.	.	PUNCT
taxlaw-2823	634	1	c.	c.	PROPN
taxlaw-2823	634	2	economic	economic	ADJ
taxlaw-2823	634	3	imperialism	imperialism	PROPN
taxlaw-2823	634	4	although	although	SCONJ
taxlaw-2823	634	5	recognizing	recognize	VERB
taxlaw-2823	634	6	and	and	CCONJ
taxlaw-2823	634	7	enforcing	enforce	VERB
taxlaw-2823	634	8	any	any	DET
taxlaw-2823	634	9	foreign	foreign	ADJ
taxlaw-2823	634	10	judgments	judgment	NOUN
taxlaw-2823	634	11	risks	risk	NOUN
taxlaw-2823	634	12	evaluating	evaluate	VERB
taxlaw-2823	634	13	foreign	foreign	ADJ
taxlaw-2823	634	14	legal	legal	ADJ
taxlaw-2823	634	15	regimes	regime	NOUN
taxlaw-2823	634	16	,	,	PUNCT
taxlaw-2823	634	17	and	and	CCONJ
taxlaw-2823	634	18	thus	thus	ADV
taxlaw-2823	634	19	impinging	impinge	VERB
taxlaw-2823	634	20	on	on	ADP
taxlaw-2823	634	21	foreign	foreign	ADJ
taxlaw-2823	634	22	sovereignty	sovereignty	NOUN
taxlaw-2823	634	23	,	,	PUNCT
taxlaw-2823	634	24	refusing	refuse	VERB
taxlaw-2823	634	25	to	to	PART
taxlaw-2823	634	26	enforce	enforce	VERB
taxlaw-2823	634	27	revenue	revenue	NOUN
taxlaw-2823	634	28	judgments	judgment	NOUN
taxlaw-2823	634	29	also	also	ADV
taxlaw-2823	634	30	arguably	arguably	ADV
taxlaw-2823	634	31	prevents	prevent	VERB
taxlaw-2823	634	32	economic	economic	ADJ
taxlaw-2823	634	33	imperialism	imperialism	NOUN
taxlaw-2823	634	34	by	by	ADP
taxlaw-2823	634	35	the	the	DET
taxlaw-2823	634	36	united	united	PROPN
taxlaw-2823	634	37	states	states	PROPN
taxlaw-2823	634	38	.	.	PUNCT
taxlaw-2823	635	1	repealing	repeal	VERB
taxlaw-2823	635	2	the	the	DET
taxlaw-2823	635	3	revenue	revenue	NOUN
taxlaw-2823	635	4	rule	rule	NOUN
taxlaw-2823	635	5	would	would	AUX
taxlaw-2823	635	6	risk	risk	VERB
taxlaw-2823	635	7	economic	economic	ADJ
taxlaw-2823	635	8	imperialism	imperialism	NOUN
taxlaw-2823	635	9	if	if	SCONJ
taxlaw-2823	635	10	it	it	PRON
taxlaw-2823	635	11	pressured	pressure	VERB
taxlaw-2823	635	12	developing	develop	VERB
taxlaw-2823	635	13	countries	country	NOUN
taxlaw-2823	635	14	to	to	PART
taxlaw-2823	635	15	enact	enact	VERB
taxlaw-2823	635	16	tax	tax	NOUN
taxlaw-2823	635	17	regime	regime	NOUN
taxlaw-2823	635	18	that	that	PRON
taxlaw-2823	635	19	conformed	conform	VERB
taxlaw-2823	635	20	with	with	ADP
taxlaw-2823	635	21	u.s	u.s	PROPN
taxlaw-2823	635	22	.	.	PROPN
taxlaw-2823	635	23	standards	standard	NOUN
taxlaw-2823	635	24	.	.	PUNCT
taxlaw-2823	636	1	and	and	CCONJ
taxlaw-2823	636	2	foreign	foreign	ADJ
taxlaw-2823	636	3	countries	country	NOUN
taxlaw-2823	636	4	—	—	PUNCT
taxlaw-2823	636	5	especially	especially	ADV
taxlaw-2823	636	6	developing	develop	VERB
taxlaw-2823	636	7	countries	country	NOUN
taxlaw-2823	636	8	—	—	PUNCT
taxlaw-2823	636	9	would	would	AUX
taxlaw-2823	636	10	risk	risk	VERB
taxlaw-2823	636	11	feeling	feel	VERB
taxlaw-2823	636	12	this	this	DET
taxlaw-2823	636	13	pressure	pressure	NOUN
taxlaw-2823	636	14	if	if	SCONJ
taxlaw-2823	636	15	they	they	PRON
taxlaw-2823	636	16	believed	believe	VERB
taxlaw-2823	636	17	that	that	SCONJ
taxlaw-2823	636	18	the	the	DET
taxlaw-2823	636	19	u.s	u.s	PROPN
taxlaw-2823	636	20	.	.	PROPN
taxlaw-2823	636	21	would	would	AUX
taxlaw-2823	636	22	enforce	enforce	VERB
taxlaw-2823	636	23	their	their	PRON
taxlaw-2823	636	24	tax	tax	NOUN
taxlaw-2823	636	25	judgments	judgment	NOUN
taxlaw-2823	636	26	,	,	PUNCT
taxlaw-2823	636	27	but	but	CCONJ
taxlaw-2823	636	28	only	only	ADV
taxlaw-2823	636	29	if	if	SCONJ
taxlaw-2823	636	30	they	they	PRON
taxlaw-2823	636	31	enacted	enact	VERB
taxlaw-2823	636	32	a	a	DET
taxlaw-2823	636	33	u.s.style	u.s.style	ADJ
taxlaw-2823	636	34	income	income	NOUN
taxlaw-2823	636	35	tax	tax	NOUN
taxlaw-2823	636	36	.	.	PUNCT
taxlaw-2823	637	1	if	if	SCONJ
taxlaw-2823	637	2	they	they	PRON
taxlaw-2823	637	3	believed	believe	VERB
taxlaw-2823	637	4	that	that	SCONJ
taxlaw-2823	637	5	u.s	u.s	PROPN
taxlaw-2823	637	6	.	.	PROPN
taxlaw-2823	637	7	courts	court	NOUN
taxlaw-2823	637	8	would	would	AUX
taxlaw-2823	637	9	refuse	refuse	VERB
taxlaw-2823	637	10	to	to	PART
taxlaw-2823	637	11	enforce	enforce	VERB
taxlaw-2823	637	12	tax	tax	NOUN
taxlaw-2823	637	13	laws	law	NOUN
taxlaw-2823	637	14	that	that	PRON
taxlaw-2823	637	15	differ	differ	VERB
taxlaw-2823	637	16	to	to	ADP
taxlaw-2823	637	17	radically	radically	ADV
taxlaw-2823	637	18	from	from	ADP
taxlaw-2823	637	19	the	the	DET
taxlaw-2823	637	20	u.s	u.s	PROPN
taxlaw-2823	637	21	.	.	PROPN
taxlaw-2823	637	22	tax	tax	NOUN
taxlaw-2823	637	23	regime	regime	NOUN
taxlaw-2823	637	24	,	,	PUNCT
taxlaw-2823	637	25	or	or	CCONJ
taxlaw-2823	637	26	that	that	PRON
taxlaw-2823	637	27	are	be	AUX
taxlaw-2823	637	28	not	not	PART
taxlaw-2823	637	29	based	base	VERB
taxlaw-2823	637	30	on	on	ADP
taxlaw-2823	637	31	u.s	u.s	PROPN
taxlaw-2823	637	32	.	.	PROPN
taxlaw-2823	637	33	conceptions	conception	NOUN
taxlaw-2823	637	34	of	of	ADP
taxlaw-2823	637	35	tax	tax	NOUN
taxlaw-2823	637	36	fairness	fairness	NOUN
taxlaw-2823	637	37	,	,	PUNCT
taxlaw-2823	637	38	developing	develop	VERB
taxlaw-2823	637	39	economies	economy	NOUN
taxlaw-2823	637	40	would	would	AUX
taxlaw-2823	637	41	face	face	VERB
taxlaw-2823	637	42	significant	significant	ADJ
taxlaw-2823	637	43	pressure	pressure	NOUN
taxlaw-2823	637	44	to	to	PART
taxlaw-2823	637	45	design	design	VERB
taxlaw-2823	637	46	tax	tax	NOUN
taxlaw-2823	637	47	systems	system	NOUN
taxlaw-2823	637	48	that	that	PRON
taxlaw-2823	637	49	look	look	VERB
taxlaw-2823	637	50	like	like	ADP
taxlaw-2823	637	51	the	the	DET
taxlaw-2823	637	52	u.s	u.s	PROPN
taxlaw-2823	637	53	.	.	PROPN
taxlaw-2823	637	54	’s	’s	PART
taxlaw-2823	637	55	,	,	PUNCT
taxlaw-2823	637	56	even	even	ADV
taxlaw-2823	637	57	where	where	SCONJ
taxlaw-2823	637	58	they	they	PRON
taxlaw-2823	637	59	would	would	AUX
taxlaw-2823	637	60	prefer	prefer	VERB
taxlaw-2823	637	61	to	to	PART
taxlaw-2823	637	62	impose	impose	VERB
taxlaw-2823	637	63	tax	tax	NOUN
taxlaw-2823	637	64	in	in	ADP
taxlaw-2823	637	65	a	a	DET
taxlaw-2823	637	66	different	different	ADJ
taxlaw-2823	637	67	manner	manner	NOUN
taxlaw-2823	637	68	.	.	PUNCT
taxlaw-2823	638	1	the	the	DET
taxlaw-2823	638	2	risk	risk	NOUN
taxlaw-2823	638	3	of	of	ADP
taxlaw-2823	638	4	large	large	ADJ
taxlaw-2823	638	5	economies	economy	NOUN
taxlaw-2823	638	6	forcing	force	VERB
taxlaw-2823	638	7	smaller	small	ADJ
taxlaw-2823	638	8	economies	economy	NOUN
taxlaw-2823	638	9	to	to	PART
taxlaw-2823	638	10	adopt	adopt	VERB
taxlaw-2823	638	11	specific	specific	ADJ
taxlaw-2823	638	12	tax	tax	NOUN
taxlaw-2823	638	13	regimes	regime	NOUN
taxlaw-2823	638	14	is	be	AUX
taxlaw-2823	638	15	very	very	ADV
taxlaw-2823	638	16	real	real	ADJ
taxlaw-2823	638	17	.	.	PUNCT
taxlaw-2823	639	1	in	in	ADP
taxlaw-2823	639	2	an	an	DET
taxlaw-2823	639	3	explicit	explicit	ADJ
taxlaw-2823	639	4	example	example	NOUN
taxlaw-2823	639	5	of	of	ADP
taxlaw-2823	639	6	economic	economic	ADJ
taxlaw-2823	639	7	imperialism	imperialism	NOUN
taxlaw-2823	639	8	,	,	PUNCT
taxlaw-2823	639	9	the	the	DET
taxlaw-2823	639	10	oecd	oecd	PROPN
taxlaw-2823	639	11	has	have	AUX
taxlaw-2823	639	12	attempted	attempt	VERB
taxlaw-2823	639	13	to	to	PART
taxlaw-2823	639	14	force	force	VERB
taxlaw-2823	639	15	tax	tax	NOUN
taxlaw-2823	639	16	havens	haven	NOUN
taxlaw-2823	639	17	to	to	PART
taxlaw-2823	639	18	adopt	adopt	VERB
taxlaw-2823	639	19	specific	specific	ADJ
taxlaw-2823	639	20	tax	tax	NOUN
taxlaw-2823	639	21	policies.222	policies.222	NOUN
taxlaw-2823	639	22	at	at	ADP
taxlaw-2823	639	23	the	the	DET
taxlaw-2823	639	24	same	same	ADJ
taxlaw-2823	639	25	time	time	NOUN
taxlaw-2823	639	26	,	,	PUNCT
taxlaw-2823	639	27	policies	policy	NOUN
taxlaw-2823	639	28	that	that	PRON
taxlaw-2823	639	29	may	may	AUX
taxlaw-2823	639	30	not	not	PART
taxlaw-2823	639	31	intend	intend	VERB
taxlaw-2823	639	32	to	to	PART
taxlaw-2823	639	33	force	force	VERB
taxlaw-2823	639	34	foreign	foreign	ADJ
taxlaw-2823	639	35	countries	country	NOUN
taxlaw-2823	639	36	to	to	PART
taxlaw-2823	639	37	adopt	adopt	VERB
taxlaw-2823	639	38	(	(	PUNCT
taxlaw-2823	639	39	or	or	CCONJ
taxlaw-2823	639	40	reject	reject	VERB
taxlaw-2823	639	41	)	)	PUNCT
taxlaw-2823	639	42	certain	certain	ADJ
taxlaw-2823	639	43	taxes	taxis	NOUN
taxlaw-2823	639	44	may	may	AUX
taxlaw-2823	639	45	,	,	PUNCT
taxlaw-2823	639	46	nonetheless	nonetheless	ADV
taxlaw-2823	639	47	,	,	PUNCT
taxlaw-2823	639	48	impose	impose	VERB
taxlaw-2823	639	49	a	a	DET
taxlaw-2823	639	50	developed	develop	VERB
taxlaw-2823	639	51	country	country	NOUN
taxlaw-2823	639	52	’s	’s	PART
taxlaw-2823	639	53	tax	tax	NOUN
taxlaw-2823	639	54	preferences	preference	NOUN
taxlaw-2823	639	55	on	on	ADP
taxlaw-2823	639	56	a	a	DET
taxlaw-2823	639	57	developing	develop	VERB
taxlaw-2823	639	58	country	country	NOUN
taxlaw-2823	639	59	.	.	PUNCT
taxlaw-2823	640	1	the	the	DET
taxlaw-2823	640	2	united	united	PROPN
taxlaw-2823	640	3	states	states	PROPN
taxlaw-2823	640	4	,	,	PUNCT
taxlaw-2823	640	5	for	for	ADP
taxlaw-2823	640	6	example	example	NOUN
taxlaw-2823	640	7	,	,	PUNCT
taxlaw-2823	640	8	allows	allow	VERB
taxlaw-2823	640	9	taxpayers	taxpayer	NOUN
taxlaw-2823	640	10	to	to	PART
taxlaw-2823	640	11	take	take	VERB
taxlaw-2823	640	12	a	a	DET
taxlaw-2823	640	13	credit	credit	NOUN
taxlaw-2823	640	14	for	for	ADP
taxlaw-2823	640	15	income	income	NOUN
taxlaw-2823	640	16	,	,	PUNCT
taxlaw-2823	640	17	war	war	NOUN
taxlaw-2823	640	18	profits	profit	NOUN
taxlaw-2823	640	19	,	,	PUNCT
taxlaw-2823	640	20	and	and	CCONJ
taxlaw-2823	640	21	excess	excess	ADJ
taxlaw-2823	640	22	profits	profit	NOUN
taxlaw-2823	640	23	taxes	taxis	NOUN
taxlaw-2823	640	24	they	they	PRON
taxlaw-2823	640	25	pay	pay	VERB
taxlaw-2823	640	26	to	to	ADP
taxlaw-2823	640	27	foreign	foreign	ADJ
taxlaw-2823	640	28	governments.223	governments.223	PROPN
taxlaw-2823	640	29	to	to	PART
taxlaw-2823	640	30	qualify	qualify	VERB
taxlaw-2823	640	31	as	as	ADP
taxlaw-2823	640	32	a	a	DET
taxlaw-2823	640	33	creditable	creditable	ADJ
taxlaw-2823	640	34	tax	tax	NOUN
taxlaw-2823	640	35	,	,	PUNCT
taxlaw-2823	640	36	however	however	ADV
taxlaw-2823	640	37	,	,	PUNCT
taxlaw-2823	640	38	the	the	DET
taxlaw-2823	640	39	foreign	foreign	ADJ
taxlaw-2823	640	40	tax	tax	NOUN
taxlaw-2823	640	41	’s	’s	PART
taxlaw-2823	640	42	"	"	PUNCT
taxlaw-2823	640	43	predominant	predominant	ADJ
taxlaw-2823	640	44	character	character	NOUN
taxlaw-2823	640	45	"	"	PUNCT
taxlaw-2823	640	46	must	must	AUX
taxlaw-2823	640	47	be	be	AUX
taxlaw-2823	640	48	"	"	PUNCT
taxlaw-2823	640	49	that	that	PRON
taxlaw-2823	640	50	of	of	ADP
taxlaw-2823	640	51	an	an	DET
taxlaw-2823	640	52	income	income	NOUN
taxlaw-2823	640	53	tax	tax	NOUN
taxlaw-2823	640	54	in	in	ADP
taxlaw-2823	640	55	the	the	DET
taxlaw-2823	640	56	u.s	u.s	PROPN
taxlaw-2823	640	57	.	.	PROPN
taxlaw-2823	640	58	sense	sense	NOUN
taxlaw-2823	640	59	.	.	PUNCT
taxlaw-2823	641	1	"224	"224	VERB
taxlaw-2823	641	2	empirical	empirical	ADJ
taxlaw-2823	641	3	evidence	evidence	NOUN
taxlaw-2823	641	4	indicates	indicate	VERB
taxlaw-2823	641	5	that	that	SCONJ
taxlaw-2823	641	6	non	non	ADJ
taxlaw-2823	641	7	-	-	ADJ
taxlaw-2823	641	8	creditable	creditable	ADJ
taxlaw-2823	641	9	taxes	taxis	NOUN
taxlaw-2823	641	10	have	have	VERB
taxlaw-2823	641	11	a	a	DET
taxlaw-2823	641	12	significant	significant	ADJ
taxlaw-2823	641	13	impact	impact	NOUN
taxlaw-2823	641	14	on	on	ADP
taxlaw-2823	641	15	foreign	foreign	ADJ
taxlaw-2823	641	16	direct	direct	ADJ
taxlaw-2823	641	17	investment	investment	NOUN
taxlaw-2823	641	18	in	in	ADP
taxlaw-2823	641	19	a	a	DET
taxlaw-2823	641	20	country.225	country.225	NOUN
taxlaw-2823	641	21	effectively	effectively	ADV
taxlaw-2823	641	22	,	,	PUNCT
taxlaw-2823	641	23	then	then	ADV
taxlaw-2823	641	24	,	,	PUNCT
taxlaw-2823	641	25	capital	capital	NOUN
taxlaw-2823	641	26	-	-	PUNCT
taxlaw-2823	641	27	importing	import	VERB
taxlaw-2823	641	28	countries	country	NOUN
taxlaw-2823	641	29	that	that	PRON
taxlaw-2823	641	30	want	want	VERB
taxlaw-2823	641	31	u.s	u.s	PROPN
taxlaw-2823	641	32	.	.	PROPN
taxlaw-2823	641	33	persons	person	NOUN
taxlaw-2823	641	34	to	to	PART
taxlaw-2823	641	35	invest	invest	VERB
taxlaw-2823	641	36	in	in	ADP
taxlaw-2823	641	37	their	their	PRON
taxlaw-2823	641	38	domestic	domestic	ADJ
taxlaw-2823	641	39	industries	industry	NOUN
taxlaw-2823	641	40	face	face	VERB
taxlaw-2823	641	41	some	some	DET
taxlaw-2823	641	42	pressure	pressure	NOUN
taxlaw-2823	641	43	to	to	PART
taxlaw-2823	641	44	enact	enact	VERB
taxlaw-2823	641	45	income	income	NOUN
taxlaw-2823	641	46	taxes	taxis	NOUN
taxlaw-2823	641	47	in	in	ADP
taxlaw-2823	641	48	the	the	DET
taxlaw-2823	641	49	u.s	u.s	PROPN
taxlaw-2823	641	50	.	.	PROPN
taxlaw-2823	641	51	sense	sense	NOUN
taxlaw-2823	641	52	in	in	ADP
taxlaw-2823	641	53	place	place	NOUN
taxlaw-2823	641	54	of	of	ADP
taxlaw-2823	641	55	these	these	DET
taxlaw-2823	641	56	non	non	ADJ
taxlaw-2823	641	57	-	-	ADJ
taxlaw-2823	641	58	creditable	creditable	ADJ
taxlaw-2823	641	59	taxes	taxis	NOUN
taxlaw-2823	641	60	,	,	PUNCT
taxlaw-2823	641	61	even	even	ADV
taxlaw-2823	641	62	if	if	SCONJ
taxlaw-2823	641	63	they	they	PRON
taxlaw-2823	641	64	would	would	AUX
taxlaw-2823	641	65	prefer	prefer	VERB
taxlaw-2823	641	66	to	to	PART
taxlaw-2823	641	67	raise	raise	VERB
taxlaw-2823	641	68	revenue	revenue	NOUN
taxlaw-2823	641	69	in	in	ADP
taxlaw-2823	641	70	a	a	DET
taxlaw-2823	641	71	different	different	ADJ
taxlaw-2823	641	72	manner	manner	NOUN
taxlaw-2823	641	73	.	.	PUNCT
taxlaw-2823	642	1	moreover	moreover	ADV
taxlaw-2823	642	2	,	,	PUNCT
taxlaw-2823	642	3	the	the	DET
taxlaw-2823	642	4	u.s	u.s	PROPN
taxlaw-2823	642	5	.	.	PROPN
taxlaw-2823	642	6	’s	’s	PART
taxlaw-2823	642	7	ability	ability	NOUN
taxlaw-2823	642	8	to	to	PART
taxlaw-2823	642	9	discriminate	discriminate	VERB
taxlaw-2823	642	10	against	against	ADP
taxlaw-2823	642	11	specific	specific	ADJ
taxlaw-2823	642	12	tax	tax	NOUN
taxlaw-2823	642	13	regimes	regime	NOUN
taxlaw-2823	642	14	by	by	ADP
taxlaw-2823	642	15	finding	find	VERB
taxlaw-2823	642	16	that	that	SCONJ
taxlaw-2823	642	17	they	they	PRON
taxlaw-2823	642	18	do	do	AUX
taxlaw-2823	642	19	not	not	PART
taxlaw-2823	642	20	have	have	VERB
taxlaw-2823	642	21	the	the	DET
taxlaw-2823	642	22	predominant	predominant	ADJ
taxlaw-2823	642	23	character	character	NOUN
taxlaw-2823	642	24	of	of	ADP
taxlaw-2823	642	25	a	a	DET
taxlaw-2823	642	26	u.s	u.s	PROPN
taxlaw-2823	642	27	.	.	PROPN
taxlaw-2823	642	28	income	income	NOUN
taxlaw-2823	642	29	tax	tax	NOUN
taxlaw-2823	642	30	is	be	AUX
taxlaw-2823	642	31	not	not	PART
taxlaw-2823	642	32	just	just	ADV
taxlaw-2823	642	33	hypothetical	hypothetical	ADJ
taxlaw-2823	642	34	.	.	PUNCT
taxlaw-2823	643	1	historically	historically	ADV
taxlaw-2823	643	2	,	,	PUNCT
taxlaw-2823	643	3	many	many	ADJ
taxlaw-2823	643	4	latin	latin	ADJ
taxlaw-2823	643	5	american	american	ADJ
taxlaw-2823	643	6	countries	country	NOUN
taxlaw-2823	643	7	have	have	AUX
taxlaw-2823	643	8	imposed	impose	VERB
taxlaw-2823	643	9	so	so	ADV
taxlaw-2823	643	10	-	-	PUNCT
taxlaw-2823	643	11	called	call	VERB
taxlaw-2823	643	12	"	"	PUNCT
taxlaw-2823	643	13	soak	soak	VERB
taxlaw-2823	643	14	-	-	PUNCT
taxlaw-2823	643	15	up	up	NOUN
taxlaw-2823	643	16	"	"	PUNCT
taxlaw-2823	643	17	taxes.226	taxes.226	NOUN
taxlaw-2823	643	18	but	but	CCONJ
taxlaw-2823	643	19	under	under	ADP
taxlaw-2823	643	20	the	the	DET
taxlaw-2823	643	21	treasury	treasury	NOUN
taxlaw-2823	643	22	regulations	regulation	NOUN
taxlaw-2823	643	23	,	,	PUNCT
taxlaw-2823	643	24	soak	soak	NOUN
taxlaw-2823	643	25	-	-	PUNCT
taxlaw-2823	643	26	up	up	ADP
taxlaw-2823	643	27	taxes	taxis	NOUN
taxlaw-2823	643	28	—	—	PUNCT
taxlaw-2823	643	29	that	that	PRON
taxlaw-2823	643	30	is	be	AUX
taxlaw-2823	643	31	,	,	PUNCT
taxlaw-2823	643	32	taxes	taxis	NOUN
taxlaw-2823	643	33	where	where	SCONJ
taxlaw-2823	643	34	the	the	DET
taxlaw-2823	643	35	amount	amount	NOUN
taxlaw-2823	643	36	due	due	ADJ
taxlaw-2823	643	37	is	be	AUX
taxlaw-2823	643	38	determined	determine	VERB
taxlaw-2823	643	39	by	by	ADP
taxlaw-2823	643	40	reference	reference	NOUN
taxlaw-2823	643	41	to	to	ADP
taxlaw-2823	643	42	the	the	DET
taxlaw-2823	643	43	maximum	maximum	ADJ
taxlaw-2823	643	44	foreign	foreign	ADJ
taxlaw-2823	643	45	tax	tax	NOUN
taxlaw-2823	643	46	credit	credit	NOUN
taxlaw-2823	643	47	a	a	DET
taxlaw-2823	643	48	taxpayer	taxpayer	NOUN
taxlaw-2823	643	49	can	can	AUX
taxlaw-2823	643	50	receive	receive	VERB
taxlaw-2823	643	51	—	—	PUNCT
taxlaw-2823	643	52	do	do	AUX
taxlaw-2823	643	53	not	not	PART
taxlaw-2823	643	54	qualify	qualify	VERB
taxlaw-2823	643	55	as	as	ADP
taxlaw-2823	643	56	income	income	NOUN
taxlaw-2823	643	57	taxes	taxis	NOUN
taxlaw-2823	643	58	in	in	ADP
taxlaw-2823	643	59	the	the	DET
taxlaw-2823	643	60	u.s	u.s	PROPN
taxlaw-2823	643	61	.	.	PROPN
taxlaw-2823	643	62	sense.227	sense.227	PROPN
taxlaw-2823	643	63	u.s	u.s	PROPN
taxlaw-2823	643	64	.	.	PROPN
taxlaw-2823	643	65	taxpayers	taxpayer	NOUN
taxlaw-2823	643	66	222	222	NUM
taxlaw-2823	643	67	see	see	VERB
taxlaw-2823	643	68	richard	richard	PROPN
taxlaw-2823	643	69	k.	k.	PROPN
taxlaw-2823	643	70	gordon	gordon	PROPN
taxlaw-2823	643	71	,	,	PUNCT
taxlaw-2823	643	72	on	on	ADP
taxlaw-2823	643	73	the	the	DET
taxlaw-2823	643	74	use	use	NOUN
taxlaw-2823	643	75	and	and	CCONJ
taxlaw-2823	643	76	abuse	abuse	NOUN
taxlaw-2823	643	77	of	of	ADP
taxlaw-2823	643	78	standards	standard	NOUN
taxlaw-2823	643	79	for	for	ADP
taxlaw-2823	643	80	law	law	NOUN
taxlaw-2823	643	81	:	:	PUNCT
taxlaw-2823	643	82	global	global	ADJ
taxlaw-2823	643	83	governance	governance	NOUN
taxlaw-2823	643	84	and	and	CCONJ
taxlaw-2823	643	85	offshore	offshore	ADJ
taxlaw-2823	643	86	financial	financial	ADJ
taxlaw-2823	643	87	centers	center	NOUN
taxlaw-2823	643	88	,	,	PUNCT
taxlaw-2823	643	89	88	88	NUM
taxlaw-2823	643	90	n.c	n.c	PROPN
taxlaw-2823	643	91	.	.	PROPN
taxlaw-2823	643	92	l.	l.	PROPN
taxlaw-2823	643	93	rev	rev	PROPN
taxlaw-2823	643	94	.	.	PROPN
taxlaw-2823	643	95	501	501	NUM
taxlaw-2823	643	96	,	,	PUNCT
taxlaw-2823	643	97	534	534	NUM
taxlaw-2823	643	98	(	(	PUNCT
taxlaw-2823	643	99	2010	2010	NUM
taxlaw-2823	643	100	)	)	PUNCT
taxlaw-2823	643	101	(	(	PUNCT
taxlaw-2823	643	102	"	"	PUNCT
taxlaw-2823	643	103	another	another	DET
taxlaw-2823	643	104	major	major	ADJ
taxlaw-2823	643	105	complaint	complaint	NOUN
taxlaw-2823	643	106	was	be	AUX
taxlaw-2823	643	107	more	more	ADV
taxlaw-2823	643	108	substantive	substantive	ADJ
taxlaw-2823	643	109	,	,	PUNCT
taxlaw-2823	643	110	that	that	SCONJ
taxlaw-2823	643	111	the	the	DET
taxlaw-2823	643	112	oecd	oecd	PROPN
taxlaw-2823	643	113	,	,	PUNCT
taxlaw-2823	643	114	by	by	ADP
taxlaw-2823	643	115	imposing	impose	VERB
taxlaw-2823	643	116	domestic	domestic	ADJ
taxlaw-2823	643	117	tax	tax	NOUN
taxlaw-2823	643	118	policies	policy	NOUN
taxlaw-2823	643	119	on	on	ADP
taxlaw-2823	643	120	small	small	ADJ
taxlaw-2823	643	121	offshore	offshore	ADJ
taxlaw-2823	643	122	jurisdictions	jurisdiction	NOUN
taxlaw-2823	643	123	was	be	AUX
taxlaw-2823	643	124	practicing	practice	VERB
taxlaw-2823	643	125	'	'	PUNCT
taxlaw-2823	643	126	economic	economic	ADJ
taxlaw-2823	643	127	imperialism	imperialism	NOUN
taxlaw-2823	643	128	'	'	PUNCT
taxlaw-2823	643	129	and	and	CCONJ
taxlaw-2823	643	130	discriminating	discriminate	VERB
taxlaw-2823	643	131	against	against	ADP
taxlaw-2823	643	132	'	'	PUNCT
taxlaw-2823	643	133	small	small	ADJ
taxlaw-2823	643	134	states	state	NOUN
taxlaw-2823	643	135	.	.	PUNCT
taxlaw-2823	643	136	'	'	PUNCT
taxlaw-2823	643	137	"	"	PUNCT
taxlaw-2823	643	138	)	)	PUNCT
taxlaw-2823	643	139	.	.	PUNCT
taxlaw-2823	644	1	223	223	NUM
taxlaw-2823	644	2	i.r.c	i.r.c	NOUN
taxlaw-2823	644	3	.	.	PUNCT
taxlaw-2823	645	1	§	§	PROPN
taxlaw-2823	645	2	901	901	NUM
taxlaw-2823	645	3	(	(	PUNCT
taxlaw-2823	645	4	2012	2012	NUM
taxlaw-2823	645	5	)	)	PUNCT
taxlaw-2823	645	6	.	.	PUNCT
taxlaw-2823	646	1	224	224	NUM
taxlaw-2823	646	2	treas	trea	NOUN
taxlaw-2823	646	3	.	.	PUNCT
taxlaw-2823	647	1	reg	reg	PROPN
taxlaw-2823	647	2	.	.	PUNCT
taxlaw-2823	648	1	§	§	PROPN
taxlaw-2823	648	2	1.901	1.901	NUM
taxlaw-2823	648	3	-	-	SYM
taxlaw-2823	648	4	2(a)(ii	2(a)(ii	NUM
taxlaw-2823	648	5	)	)	PUNCT
taxlaw-2823	648	6	(	(	PUNCT
taxlaw-2823	648	7	2012	2012	NUM
taxlaw-2823	648	8	)	)	PUNCT
taxlaw-2823	648	9	.	.	PUNCT
taxlaw-2823	649	1	225	225	NUM
taxlaw-2823	649	2	mihir	mihir	PROPN
taxlaw-2823	649	3	a.	a.	PROPN
taxlaw-2823	649	4	desai	desai	PROPN
taxlaw-2823	649	5	,	,	PUNCT
taxlaw-2823	649	6	c.fritz	c.fritz	PROPN
taxlaw-2823	649	7	foley	foley	PROPN
taxlaw-2823	649	8	,	,	PUNCT
taxlaw-2823	649	9	&	&	CCONJ
taxlaw-2823	649	10	james	james	PROPN
taxlaw-2823	649	11	r.	r.	PROPN
taxlaw-2823	649	12	hines	hines	PROPN
taxlaw-2823	649	13	jr	jr	PROPN
taxlaw-2823	649	14	.	.	PROPN
taxlaw-2823	649	15	,	,	PUNCT
taxlaw-2823	649	16	foreign	foreign	ADJ
taxlaw-2823	649	17	direct	direct	ADJ
taxlaw-2823	649	18	investment	investment	NOUN
taxlaw-2823	649	19	in	in	ADP
taxlaw-2823	649	20	a	a	DET
taxlaw-2823	649	21	world	world	NOUN
taxlaw-2823	649	22	of	of	ADP
taxlaw-2823	649	23	multiple	multiple	ADJ
taxlaw-2823	649	24	taxes	taxis	NOUN
taxlaw-2823	649	25	,	,	PUNCT
taxlaw-2823	649	26	88	88	NUM
taxlaw-2823	649	27	j.	j.	PROPN
taxlaw-2823	649	28	pub	pub	PROPN
taxlaw-2823	649	29	.	.	PUNCT
taxlaw-2823	649	30	econ	econ	PROPN
taxlaw-2823	649	31	.	.	PUNCT
taxlaw-2823	649	32	2727	2727	NUM
taxlaw-2823	649	33	,	,	PUNCT
taxlaw-2823	649	34	2742	2742	NUM
taxlaw-2823	649	35	(	(	PUNCT
taxlaw-2823	649	36	2004	2004	NUM
taxlaw-2823	649	37	)	)	PUNCT
taxlaw-2823	649	38	.	.	PUNCT
taxlaw-2823	650	1	226	226	NUM
taxlaw-2823	650	2	walter	walter	PROPN
taxlaw-2823	650	3	f.	f.	PROPN
taxlaw-2823	650	4	o’connor	o’connor	PROPN
taxlaw-2823	650	5	,	,	PUNCT
taxlaw-2823	650	6	tax	tax	NOUN
taxlaw-2823	650	7	on	on	ADP
taxlaw-2823	650	8	foreign	foreign	ADJ
taxlaw-2823	650	9	banks	bank	NOUN
taxlaw-2823	650	10	:	:	PUNCT
taxlaw-2823	650	11	how	how	SCONJ
taxlaw-2823	650	12	times	time	NOUN
taxlaw-2823	650	13	have	have	AUX
taxlaw-2823	650	14	changed	change	VERB
taxlaw-2823	650	15	,	,	PUNCT
taxlaw-2823	650	16	15	15	NUM
taxlaw-2823	650	17	int’l	int’l	NUM
taxlaw-2823	650	18	tax	tax	NOUN
taxlaw-2823	650	19	j.	j.	PROPN
taxlaw-2823	650	20	323	323	PROPN
taxlaw-2823	650	21	,	,	PUNCT
taxlaw-2823	650	22	330	330	NUM
taxlaw-2823	650	23	(	(	PUNCT
taxlaw-2823	650	24	1989	1989	NUM
taxlaw-2823	650	25	)	)	PUNCT
taxlaw-2823	650	26	.	.	PUNCT
taxlaw-2823	651	1	227	227	NUM
taxlaw-2823	651	2	treas	trea	NOUN
taxlaw-2823	651	3	.	.	PUNCT
taxlaw-2823	652	1	reg	reg	PROPN
taxlaw-2823	652	2	.	.	PUNCT
taxlaw-2823	653	1	§	§	PROPN
taxlaw-2823	653	2	1.901	1.901	NUM
taxlaw-2823	653	3	-	-	SYM
taxlaw-2823	653	4	2(c)(1	2(c)(1	NUM
taxlaw-2823	653	5	)	)	PUNCT
taxlaw-2823	653	6	(	(	PUNCT
taxlaw-2823	653	7	2012	2012	NUM
taxlaw-2823	653	8	)	)	PUNCT
taxlaw-2823	653	9	.	.	PUNCT
taxlaw-2823	654	1	essentially	essentially	ADV
taxlaw-2823	654	2	,	,	PUNCT
taxlaw-2823	654	3	a	a	DET
taxlaw-2823	654	4	country	country	NOUN
taxlaw-2823	654	5	that	that	PRON
taxlaw-2823	654	6	passes	pass	VERB
taxlaw-2823	654	7	a	a	DET
taxlaw-2823	654	8	soak	soak	VERB
taxlaw-2823	654	9	-	-	PUNCT
taxlaw-2823	654	10	up	up	ADP
taxlaw-2823	654	11	tax	tax	NOUN
taxlaw-2823	654	12	uses	use	VERB
taxlaw-2823	654	13	another	another	DET
taxlaw-2823	654	14	country	country	NOUN
taxlaw-2823	654	15	’s	’s	PART
taxlaw-2823	654	16	foreign	foreign	ADJ
taxlaw-2823	654	17	tax	tax	NOUN
taxlaw-2823	654	18	credit	credit	NOUN
taxlaw-2823	654	19	to	to	PART
taxlaw-2823	654	20	shift	shift	VERB
taxlaw-2823	654	21	the	the	DET
taxlaw-2823	654	22	cost	cost	NOUN
taxlaw-2823	654	23	of	of	ADP
taxlaw-2823	654	24	the	the	DET
taxlaw-2823	654	25	tax	tax	NOUN
taxlaw-2823	654	26	from	from	ADP
taxlaw-2823	654	27	the	the	DET
taxlaw-2823	654	28	taxpayer	taxpayer	NOUN
taxlaw-2823	654	29	to	to	ADP
taxlaw-2823	654	30	the	the	DET
taxlaw-2823	654	31	taxpayer	taxpayer	NOUN
taxlaw-2823	654	32	’s	’s	PART
taxlaw-2823	654	33	home	home	NOUN
taxlaw-2823	654	34	government	government	NOUN
taxlaw-2823	654	35	.	.	PUNCT
taxlaw-2823	655	1	assume	assume	VERB
taxlaw-2823	655	2	,	,	PUNCT
taxlaw-2823	655	3	for	for	ADP
taxlaw-2823	655	4	example	example	NOUN
taxlaw-2823	655	5	,	,	PUNCT
taxlaw-2823	655	6	that	that	SCONJ
taxlaw-2823	655	7	costa	costa	PROPN
taxlaw-2823	655	8	rica	rica	PROPN
taxlaw-2823	655	9	has	have	VERB
taxlaw-2823	655	10	a	a	DET
taxlaw-2823	655	11	soak	soak	VERB
taxlaw-2823	655	12	-	-	PUNCT
taxlaw-2823	655	13	up	up	ADP
taxlaw-2823	655	14	tax	tax	NOUN
taxlaw-2823	655	15	.	.	PUNCT
taxlaw-2823	656	1	a	a	DET
taxlaw-2823	656	2	u.s	u.s	PROPN
taxlaw-2823	656	3	.	.	PROPN
taxlaw-2823	656	4	corporation	corporation	NOUN
taxlaw-2823	656	5	earns	earn	VERB
taxlaw-2823	656	6	$	$	SYM
taxlaw-2823	656	7	100	100	NUM
taxlaw-2823	656	8	in	in	ADP
taxlaw-2823	656	9	costa	costa	PROPN
taxlaw-2823	656	10	rica	rica	PROPN
taxlaw-2823	656	11	.	.	PUNCT
taxlaw-2823	657	1	because	because	SCONJ
taxlaw-2823	657	2	the	the	DET
taxlaw-2823	657	3	united	united	PROPN
taxlaw-2823	657	4	states	states	PROPN
taxlaw-2823	657	5	taxes	tax	VERB
taxlaw-2823	657	6	its	its	PRON
taxlaw-2823	657	7	residents	resident	NOUN
taxlaw-2823	657	8	on	on	ADP
taxlaw-2823	657	9	their	their	PRON
taxlaw-2823	657	10	world	world	NOUN
taxlaw-2823	657	11	-	-	PUNCT
taxlaw-2823	657	12	wide	wide	ADJ
taxlaw-2823	657	13	income	income	NOUN
taxlaw-2823	657	14	,	,	PUNCT
taxlaw-2823	657	15	the	the	DET
taxlaw-2823	657	16	corporation	corporation	NOUN
taxlaw-2823	657	17	will	will	AUX
taxlaw-2823	657	18	owe	owe	VERB
taxlaw-2823	657	19	$	$	SYM
taxlaw-2823	657	20	35	35	NUM
taxlaw-2823	657	21	of	of	ADP
taxlaw-2823	657	22	taxes	taxis	NOUN
taxlaw-2823	657	23	to	to	ADP
taxlaw-2823	657	24	the	the	DET
taxlaw-2823	657	25	u.s	u.s	PROPN
taxlaw-2823	657	26	.	.	PROPN
taxlaw-2823	657	27	i.r.c	i.r.c	NOUN
taxlaw-2823	657	28	.	.	PUNCT
taxlaw-2823	658	1	§	§	PROPN
taxlaw-2823	658	2	11	11	NUM
taxlaw-2823	658	3	(	(	PUNCT
taxlaw-2823	658	4	2012	2012	NUM
taxlaw-2823	658	5	)	)	PUNCT
taxlaw-2823	658	6	.	.	PUNCT
taxlaw-2823	659	1	it	it	PRON
taxlaw-2823	659	2	can	can	AUX
taxlaw-2823	659	3	receive	receive	VERB
taxlaw-2823	659	4	a	a	DET
taxlaw-2823	659	5	foreign	foreign	ADJ
taxlaw-2823	659	6	tax	tax	NOUN
taxlaw-2823	659	7	credit	credit	NOUN
taxlaw-2823	659	8	,	,	PUNCT
taxlaw-2823	659	9	however	however	ADV
taxlaw-2823	659	10	,	,	PUNCT
taxlaw-2823	659	11	for	for	ADP
taxlaw-2823	659	12	any	any	DET
taxlaw-2823	659	13	qualifying	qualify	VERB
taxlaw-2823	659	14	foreign	foreign	ADJ
taxlaw-2823	659	15	194	194	NUM
taxlaw-2823	659	16	columbia	columbia	PROPN
taxlaw-2823	659	17	journal	journal	PROPN
taxlaw-2823	659	18	of	of	ADP
taxlaw-2823	659	19	tax	tax	NOUN
taxlaw-2823	659	20	law	law	NOUN
taxlaw-2823	660	1	[	[	X
taxlaw-2823	660	2	vol.5:170	vol.5:170	X
taxlaw-2823	660	3	can	can	AUX
taxlaw-2823	660	4	not	not	PART
taxlaw-2823	660	5	,	,	PUNCT
taxlaw-2823	660	6	therefore	therefore	ADV
taxlaw-2823	660	7	,	,	PUNCT
taxlaw-2823	660	8	credit	credit	NOUN
taxlaw-2823	660	9	soak	soak	NOUN
taxlaw-2823	660	10	-	-	PUNCT
taxlaw-2823	660	11	up	up	ADP
taxlaw-2823	660	12	taxes	taxis	NOUN
taxlaw-2823	660	13	against	against	ADP
taxlaw-2823	660	14	their	their	PRON
taxlaw-2823	660	15	u.s	u.s	PROPN
taxlaw-2823	660	16	.	.	PROPN
taxlaw-2823	660	17	tax	tax	NOUN
taxlaw-2823	660	18	liability	liability	NOUN
taxlaw-2823	660	19	.	.	PUNCT
taxlaw-2823	661	1	this	this	PRON
taxlaw-2823	661	2	creates	create	VERB
taxlaw-2823	661	3	a	a	DET
taxlaw-2823	661	4	real	real	ADJ
taxlaw-2823	661	5	dilemma	dilemma	NOUN
taxlaw-2823	661	6	for	for	ADP
taxlaw-2823	661	7	developing	develop	VERB
taxlaw-2823	661	8	countries	country	NOUN
taxlaw-2823	661	9	in	in	ADP
taxlaw-2823	661	10	designing	design	VERB
taxlaw-2823	661	11	their	their	PRON
taxlaw-2823	661	12	tax	tax	NOUN
taxlaw-2823	661	13	regimes	regime	NOUN
taxlaw-2823	661	14	.	.	PUNCT
taxlaw-2823	662	1	in	in	ADP
taxlaw-2823	662	2	costa	costa	PROPN
taxlaw-2823	662	3	rica	rica	PROPN
taxlaw-2823	662	4	,	,	PUNCT
taxlaw-2823	662	5	for	for	ADP
taxlaw-2823	662	6	example	example	NOUN
taxlaw-2823	662	7	,	,	PUNCT
taxlaw-2823	662	8	a	a	DET
taxlaw-2823	662	9	significant	significant	ADJ
taxlaw-2823	662	10	portion	portion	NOUN
taxlaw-2823	662	11	of	of	ADP
taxlaw-2823	662	12	the	the	DET
taxlaw-2823	662	13	economy	economy	NOUN
taxlaw-2823	662	14	relies	rely	VERB
taxlaw-2823	662	15	on	on	ADP
taxlaw-2823	662	16	u.s	u.s	PROPN
taxlaw-2823	662	17	.	.	PROPN
taxlaw-2823	662	18	investment.228	investment.228	PROPN
taxlaw-2823	662	19	in	in	ADP
taxlaw-2823	662	20	1972	1972	NUM
taxlaw-2823	662	21	,	,	PUNCT
taxlaw-2823	662	22	costa	costa	PROPN
taxlaw-2823	662	23	rica	rica	PROPN
taxlaw-2823	662	24	enacted	enact	VERB
taxlaw-2823	662	25	a	a	DET
taxlaw-2823	662	26	soak	soak	NOUN
taxlaw-2823	662	27	-	-	PUNCT
taxlaw-2823	662	28	up	up	ADP
taxlaw-2823	662	29	provision	provision	NOUN
taxlaw-2823	662	30	permitting	permit	VERB
taxlaw-2823	662	31	its	its	PRON
taxlaw-2823	662	32	tax	tax	NOUN
taxlaw-2823	662	33	administrator	administrator	NOUN
taxlaw-2823	662	34	to	to	PART
taxlaw-2823	662	35	exempt	exempt	VERB
taxlaw-2823	662	36	a	a	DET
taxlaw-2823	662	37	foreign	foreign	ADJ
taxlaw-2823	662	38	taxpayer	taxpayer	NOUN
taxlaw-2823	662	39	from	from	ADP
taxlaw-2823	662	40	paying	pay	VERB
taxlaw-2823	662	41	all	all	PRON
taxlaw-2823	662	42	or	or	CCONJ
taxlaw-2823	662	43	part	part	NOUN
taxlaw-2823	662	44	of	of	ADP
taxlaw-2823	662	45	her	her	PRON
taxlaw-2823	662	46	costa	costa	ADJ
taxlaw-2823	662	47	rican	rican	ADJ
taxlaw-2823	662	48	taxes	taxis	NOUN
taxlaw-2823	662	49	if	if	SCONJ
taxlaw-2823	662	50	she	she	PRON
taxlaw-2823	662	51	could	could	AUX
taxlaw-2823	662	52	demonstrate	demonstrate	VERB
taxlaw-2823	662	53	that	that	SCONJ
taxlaw-2823	662	54	she	she	PRON
taxlaw-2823	662	55	did	do	AUX
taxlaw-2823	662	56	not	not	PART
taxlaw-2823	662	57	get	get	VERB
taxlaw-2823	662	58	a	a	DET
taxlaw-2823	662	59	foreign	foreign	ADJ
taxlaw-2823	662	60	tax	tax	NOUN
taxlaw-2823	662	61	credit	credit	NOUN
taxlaw-2823	662	62	in	in	ADP
taxlaw-2823	662	63	her	her	PRON
taxlaw-2823	662	64	home	home	NOUN
taxlaw-2823	662	65	country.229	country.229	NOUN
taxlaw-2823	662	66	the	the	DET
taxlaw-2823	662	67	exemption	exemption	NOUN
taxlaw-2823	662	68	was	be	AUX
taxlaw-2823	662	69	rarely	rarely	ADV
taxlaw-2823	662	70	invoked	invoke	VERB
taxlaw-2823	662	71	,	,	PUNCT
taxlaw-2823	662	72	however.230	however.230	PROPN
taxlaw-2823	662	73	nonetheless	nonetheless	ADV
taxlaw-2823	662	74	,	,	PUNCT
taxlaw-2823	662	75	in	in	ADP
taxlaw-2823	662	76	2003	2003	NUM
taxlaw-2823	662	77	,	,	PUNCT
taxlaw-2823	662	78	the	the	DET
taxlaw-2823	662	79	i.r.s	i.r.s	NOUN
taxlaw-2823	662	80	.	.	PUNCT
taxlaw-2823	663	1	announced	announce	VERB
taxlaw-2823	663	2	that	that	SCONJ
taxlaw-2823	663	3	the	the	DET
taxlaw-2823	663	4	costa	costa	ADJ
taxlaw-2823	663	5	rican	rican	ADJ
taxlaw-2823	663	6	withholding	withholding	NOUN
taxlaw-2823	663	7	tax	tax	NOUN
taxlaw-2823	663	8	was	be	AUX
taxlaw-2823	663	9	a	a	DET
taxlaw-2823	663	10	soak	soak	VERB
taxlaw-2823	663	11	-	-	PUNCT
taxlaw-2823	663	12	up	up	ADP
taxlaw-2823	663	13	tax	tax	NOUN
taxlaw-2823	663	14	,	,	PUNCT
taxlaw-2823	663	15	and	and	CCONJ
taxlaw-2823	663	16	thus	thus	ADV
taxlaw-2823	663	17	ineligible	ineligible	ADJ
taxlaw-2823	663	18	for	for	ADP
taxlaw-2823	663	19	the	the	DET
taxlaw-2823	663	20	foreign	foreign	ADJ
taxlaw-2823	663	21	tax	tax	NOUN
taxlaw-2823	663	22	credit.231	credit.231	ADJ
taxlaw-2823	663	23	as	as	ADP
taxlaw-2823	663	24	a	a	DET
taxlaw-2823	663	25	result	result	NOUN
taxlaw-2823	663	26	,	,	PUNCT
taxlaw-2823	663	27	the	the	DET
taxlaw-2823	663	28	costa	costa	ADJ
taxlaw-2823	663	29	rican	rican	ADJ
taxlaw-2823	663	30	tax	tax	NOUN
taxlaw-2823	663	31	administration	administration	NOUN
taxlaw-2823	663	32	issued	issue	VERB
taxlaw-2823	663	33	a	a	DET
taxlaw-2823	663	34	ruling	ruling	NOUN
taxlaw-2823	663	35	amending	amend	VERB
taxlaw-2823	663	36	its	its	PRON
taxlaw-2823	663	37	tax	tax	NOUN
taxlaw-2823	663	38	law	law	NOUN
taxlaw-2823	663	39	.	.	PUNCT
taxlaw-2823	664	1	232	232	NUM
taxlaw-2823	665	1	because	because	SCONJ
taxlaw-2823	665	2	costa	costa	PROPN
taxlaw-2823	665	3	rica	rica	PROPN
taxlaw-2823	665	4	needed	need	VERB
taxlaw-2823	665	5	u.s	u.s	PROPN
taxlaw-2823	665	6	.	.	PROPN
taxlaw-2823	665	7	investment	investment	NOUN
taxlaw-2823	665	8	,	,	PUNCT
taxlaw-2823	665	9	it	it	PRON
taxlaw-2823	665	10	yielded	yield	VERB
taxlaw-2823	665	11	to	to	ADP
taxlaw-2823	665	12	the	the	DET
taxlaw-2823	665	13	u.s	u.s	PROPN
taxlaw-2823	665	14	.	.	PROPN
taxlaw-2823	665	15	’s	’s	PART
taxlaw-2823	665	16	vision	vision	NOUN
taxlaw-2823	665	17	of	of	ADP
taxlaw-2823	665	18	appropriate	appropriate	ADJ
taxlaw-2823	665	19	taxes	taxis	NOUN
taxlaw-2823	665	20	at	at	ADP
taxlaw-2823	665	21	the	the	DET
taxlaw-2823	665	22	expense	expense	NOUN
taxlaw-2823	665	23	of	of	ADP
taxlaw-2823	665	24	its	its	PRON
taxlaw-2823	665	25	preferred	preferred	ADJ
taxlaw-2823	665	26	tax	tax	NOUN
taxlaw-2823	665	27	regime	regime	NOUN
taxlaw-2823	665	28	.	.	PUNCT
taxlaw-2823	666	1	a	a	DET
taxlaw-2823	666	2	developing	develop	VERB
taxlaw-2823	666	3	country	country	NOUN
taxlaw-2823	666	4	would	would	AUX
taxlaw-2823	666	5	be	be	AUX
taxlaw-2823	666	6	justified	justify	VERB
taxlaw-2823	666	7	in	in	ADP
taxlaw-2823	666	8	reading	read	VERB
taxlaw-2823	666	9	the	the	DET
taxlaw-2823	666	10	u.s	u.s	PROPN
taxlaw-2823	666	11	.	.	PROPN
taxlaw-2823	666	12	position	position	NOUN
taxlaw-2823	666	13	on	on	ADP
taxlaw-2823	666	14	soak	soak	NOUN
taxlaw-2823	666	15	-	-	PUNCT
taxlaw-2823	666	16	up	up	ADP
taxlaw-2823	666	17	taxes	taxis	NOUN
taxlaw-2823	666	18	as	as	ADP
taxlaw-2823	666	19	applying	apply	VERB
taxlaw-2823	666	20	more	more	ADV
taxlaw-2823	666	21	broadly	broadly	ADV
taxlaw-2823	666	22	than	than	ADP
taxlaw-2823	666	23	to	to	ADP
taxlaw-2823	666	24	just	just	ADV
taxlaw-2823	666	25	the	the	DET
taxlaw-2823	666	26	foreign	foreign	ADJ
taxlaw-2823	666	27	tax	tax	NOUN
taxlaw-2823	666	28	credit	credit	NOUN
taxlaw-2823	666	29	.	.	PUNCT
taxlaw-2823	667	1	in	in	ADP
taxlaw-2823	667	2	those	those	DET
taxlaw-2823	667	3	rare	rare	ADJ
taxlaw-2823	667	4	occasions	occasion	NOUN
taxlaw-2823	667	5	where	where	SCONJ
taxlaw-2823	667	6	the	the	DET
taxlaw-2823	667	7	u.s	u.s	PROPN
taxlaw-2823	667	8	.	.	PROPN
taxlaw-2823	667	9	has	have	AUX
taxlaw-2823	667	10	abrogated	abrogate	VERB
taxlaw-2823	667	11	the	the	DET
taxlaw-2823	667	12	revenue	revenue	NOUN
taxlaw-2823	667	13	rule	rule	NOUN
taxlaw-2823	667	14	,	,	PUNCT
taxlaw-2823	667	15	one	one	NUM
taxlaw-2823	667	16	factor	factor	NOUN
taxlaw-2823	667	17	it	it	PRON
taxlaw-2823	667	18	has	have	AUX
taxlaw-2823	667	19	considered	consider	VERB
taxlaw-2823	667	20	has	have	AUX
taxlaw-2823	667	21	been	be	AUX
taxlaw-2823	667	22	the	the	DET
taxlaw-2823	667	23	structure	structure	NOUN
taxlaw-2823	667	24	of	of	ADP
taxlaw-2823	667	25	the	the	DET
taxlaw-2823	667	26	foreign	foreign	ADJ
taxlaw-2823	667	27	country	country	NOUN
taxlaw-2823	667	28	’s	’s	PART
taxlaw-2823	667	29	tax	tax	NOUN
taxlaw-2823	667	30	.	.	PUNCT
taxlaw-2823	668	1	for	for	ADP
taxlaw-2823	668	2	example	example	NOUN
taxlaw-2823	668	3	,	,	PUNCT
taxlaw-2823	668	4	when	when	SCONJ
taxlaw-2823	668	5	the	the	DET
taxlaw-2823	668	6	united	united	PROPN
taxlaw-2823	668	7	states	states	PROPN
taxlaw-2823	668	8	and	and	CCONJ
taxlaw-2823	668	9	canada	canada	PROPN
taxlaw-2823	668	10	decided	decide	VERB
taxlaw-2823	668	11	to	to	PART
taxlaw-2823	668	12	include	include	VERB
taxlaw-2823	668	13	a	a	DET
taxlaw-2823	668	14	collection	collection	NOUN
taxlaw-2823	668	15	assistance	assistance	NOUN
taxlaw-2823	668	16	provision	provision	NOUN
taxlaw-2823	668	17	in	in	ADP
taxlaw-2823	668	18	their	their	PRON
taxlaw-2823	668	19	tax	tax	NOUN
taxlaw-2823	668	20	treaty,233	treaty,233	SCONJ
taxlaw-2823	668	21	the	the	DET
taxlaw-2823	668	22	government	government	NOUN
taxlaw-2823	668	23	"	"	PUNCT
taxlaw-2823	668	24	carefully	carefully	ADV
taxlaw-2823	668	25	considered	consider	VERB
taxlaw-2823	668	26	whether	whether	SCONJ
taxlaw-2823	668	27	and	and	CCONJ
taxlaw-2823	668	28	to	to	ADP
taxlaw-2823	668	29	what	what	DET
taxlaw-2823	668	30	extent	extent	NOUN
taxlaw-2823	668	31	extraterritorial	extraterritorial	ADJ
taxlaw-2823	668	32	tax	tax	NOUN
taxlaw-2823	668	33	enforcement	enforcement	NOUN
taxlaw-2823	668	34	was	be	AUX
taxlaw-2823	668	35	advisable	advisable	ADJ
taxlaw-2823	668	36	.	.	PUNCT
taxlaw-2823	669	1	"234	"234	PROPN
taxlaw-2823	670	1	the	the	DET
taxlaw-2823	670	2	negotiators	negotiator	NOUN
taxlaw-2823	670	3	found	find	VERB
taxlaw-2823	670	4	the	the	DET
taxlaw-2823	670	5	similarities	similarity	NOUN
taxlaw-2823	670	6	between	between	ADP
taxlaw-2823	670	7	u.s	u.s	PROPN
taxlaw-2823	670	8	.	.	PROPN
taxlaw-2823	670	9	and	and	CCONJ
taxlaw-2823	670	10	canadian	canadian	ADJ
taxlaw-2823	670	11	tax	tax	NOUN
taxlaw-2823	670	12	laws	law	NOUN
taxlaw-2823	670	13	and	and	CCONJ
taxlaw-2823	670	14	procedures	procedure	NOUN
taxlaw-2823	670	15	"	"	PUNCT
taxlaw-2823	670	16	of	of	ADP
taxlaw-2823	670	17	critical	critical	ADJ
taxlaw-2823	670	18	importance	importance	NOUN
taxlaw-2823	670	19	.	.	PUNCT
taxlaw-2823	670	20	"	"	PUNCT
taxlaw-2823	671	1	235	235	NUM
taxlaw-2823	671	2	a	a	DET
taxlaw-2823	671	3	developing	develop	VERB
taxlaw-2823	671	4	country	country	NOUN
taxlaw-2823	671	5	could	could	AUX
taxlaw-2823	671	6	logically	logically	ADV
taxlaw-2823	671	7	conclude	conclude	VERB
taxlaw-2823	671	8	,	,	PUNCT
taxlaw-2823	671	9	reading	read	VERB
taxlaw-2823	671	10	this	this	DET
taxlaw-2823	671	11	explanation	explanation	NOUN
taxlaw-2823	671	12	,	,	PUNCT
taxlaw-2823	671	13	that	that	SCONJ
taxlaw-2823	671	14	if	if	SCONJ
taxlaw-2823	671	15	it	it	PRON
taxlaw-2823	671	16	wanted	want	VERB
taxlaw-2823	671	17	the	the	DET
taxlaw-2823	671	18	u.s	u.s	PROPN
taxlaw-2823	671	19	.	.	PROPN
taxlaw-2823	671	20	to	to	PART
taxlaw-2823	671	21	recognize	recognize	VERB
taxlaw-2823	671	22	and	and	CCONJ
taxlaw-2823	671	23	enforce	enforce	VERB
taxlaw-2823	671	24	its	its	PRON
taxlaw-2823	671	25	tax	tax	NOUN
taxlaw-2823	671	26	judgments	judgment	NOUN
taxlaw-2823	671	27	,	,	PUNCT
taxlaw-2823	671	28	it	it	PRON
taxlaw-2823	671	29	,	,	PUNCT
taxlaw-2823	671	30	too	too	ADV
taxlaw-2823	671	31	,	,	PUNCT
taxlaw-2823	671	32	should	should	AUX
taxlaw-2823	671	33	enact	enact	VERB
taxlaw-2823	671	34	an	an	DET
taxlaw-2823	671	35	income	income	NOUN
taxlaw-2823	671	36	tax	tax	NOUN
taxlaw-2823	671	37	patterned	pattern	VERB
taxlaw-2823	671	38	after	after	ADP
taxlaw-2823	671	39	the	the	DET
taxlaw-2823	671	40	u.s	u.s	PROPN
taxlaw-2823	671	41	.	.	PROPN
taxlaw-2823	671	42	federal	federal	ADJ
taxlaw-2823	671	43	income	income	NOUN
taxlaw-2823	671	44	tax	tax	NOUN
taxlaw-2823	671	45	.	.	PUNCT
taxlaw-2823	672	1	limiting	limit	VERB
taxlaw-2823	672	2	taxpayers	taxpayer	NOUN
taxlaw-2823	672	3	to	to	ADP
taxlaw-2823	672	4	taking	take	VERB
taxlaw-2823	672	5	a	a	DET
taxlaw-2823	672	6	foreign	foreign	ADJ
taxlaw-2823	672	7	tax	tax	NOUN
taxlaw-2823	672	8	credit	credit	NOUN
taxlaw-2823	672	9	for	for	ADP
taxlaw-2823	672	10	u.s.-style	u.s.-style	NOUN
taxlaw-2823	672	11	income	income	NOUN
taxlaw-2823	672	12	taxes	taxis	NOUN
taxlaw-2823	672	13	paid	pay	VERB
taxlaw-2823	672	14	to	to	ADP
taxlaw-2823	672	15	foreign	foreign	ADJ
taxlaw-2823	672	16	governments	government	NOUN
taxlaw-2823	672	17	may	may	AUX
taxlaw-2823	672	18	make	make	VERB
taxlaw-2823	672	19	sense	sense	NOUN
taxlaw-2823	672	20	;	;	PUNCT
taxlaw-2823	672	21	the	the	DET
taxlaw-2823	672	22	foreign	foreign	ADJ
taxlaw-2823	672	23	tax	tax	NOUN
taxlaw-2823	672	24	credit	credit	NOUN
taxlaw-2823	672	25	exists	exist	VERB
taxlaw-2823	672	26	to	to	PART
taxlaw-2823	672	27	prevent	prevent	VERB
taxlaw-2823	672	28	taxpayers	taxpayer	NOUN
taxlaw-2823	672	29	from	from	ADP
taxlaw-2823	672	30	paying	pay	VERB
taxlaw-2823	672	31	tax	tax	NOUN
taxlaw-2823	672	32	on	on	ADP
taxlaw-2823	672	33	the	the	DET
taxlaw-2823	672	34	same	same	ADJ
taxlaw-2823	672	35	income	income	NOUN
taxlaw-2823	672	36	twice.236	twice.236	NOUN
taxlaw-2823	672	37	paying	pay	VERB
taxlaw-2823	672	38	a	a	DET
taxlaw-2823	672	39	non	non	ADJ
taxlaw-2823	672	40	-	-	ADJ
taxlaw-2823	672	41	income	income	ADJ
taxlaw-2823	672	42	tax	tax	NOUN
taxlaw-2823	672	43	—	—	PUNCT
taxlaw-2823	672	44	a	a	DET
taxlaw-2823	672	45	sales	sale	NOUN
taxlaw-2823	672	46	or	or	CCONJ
taxlaw-2823	672	47	property	property	NOUN
taxlaw-2823	672	48	tax	tax	NOUN
taxlaw-2823	672	49	,	,	PUNCT
taxlaw-2823	672	50	for	for	ADP
taxlaw-2823	672	51	example	example	NOUN
taxlaw-2823	672	52	—	—	PUNCT
taxlaw-2823	672	53	to	to	ADP
taxlaw-2823	672	54	a	a	DET
taxlaw-2823	672	55	foreign	foreign	ADJ
taxlaw-2823	672	56	government	government	NOUN
taxlaw-2823	672	57	and	and	CCONJ
taxlaw-2823	672	58	income	income	NOUN
taxlaw-2823	672	59	tax	tax	NOUN
taxlaw-2823	672	60	to	to	ADP
taxlaw-2823	672	61	the	the	DET
taxlaw-2823	672	62	u.s	u.s	PROPN
taxlaw-2823	672	63	.	.	PROPN
taxlaw-2823	672	64	government	government	NOUN
taxlaw-2823	672	65	does	do	AUX
taxlaw-2823	672	66	not	not	PART
taxlaw-2823	672	67	cause	cause	VERB
taxlaw-2823	672	68	a	a	DET
taxlaw-2823	672	69	taxpayer	taxpayer	NOUN
taxlaw-2823	672	70	to	to	PART
taxlaw-2823	672	71	pay	pay	VERB
taxlaw-2823	672	72	taxes	taxis	NOUN
taxlaw-2823	672	73	on	on	ADP
taxlaw-2823	672	74	the	the	DET
taxlaw-2823	672	75	same	same	ADJ
taxlaw-2823	672	76	income	income	NOUN
taxlaw-2823	672	77	twice	twice	ADV
taxlaw-2823	672	78	,	,	PUNCT
taxlaw-2823	672	79	and	and	CCONJ
taxlaw-2823	672	80	thus	thus	ADV
taxlaw-2823	672	81	income	income	NOUN
taxlaw-2823	672	82	taxes	taxis	NOUN
taxlaw-2823	672	83	it	it	PRON
taxlaw-2823	672	84	pays	pay	VERB
taxlaw-2823	672	85	.	.	PUNCT
taxlaw-2823	673	1	i	i	PRON
taxlaw-2823	673	2	d.	d.	PROPN
taxlaw-2823	673	3	§	§	PROPN
taxlaw-2823	673	4	901(a	901(a	PROPN
taxlaw-2823	673	5	)	)	PUNCT
taxlaw-2823	673	6	.	.	PUNCT
taxlaw-2823	674	1	the	the	DET
taxlaw-2823	674	2	foreign	foreign	ADJ
taxlaw-2823	674	3	tax	tax	NOUN
taxlaw-2823	674	4	credit	credit	NOUN
taxlaw-2823	674	5	reduces	reduce	VERB
taxlaw-2823	674	6	the	the	DET
taxlaw-2823	674	7	corporation	corporation	NOUN
taxlaw-2823	674	8	’s	’s	PART
taxlaw-2823	674	9	u.s	u.s	PROPN
taxlaw-2823	674	10	.	.	PROPN
taxlaw-2823	674	11	tax	tax	NOUN
taxlaw-2823	674	12	liability	liability	NOUN
taxlaw-2823	674	13	dollar	dollar	NOUN
taxlaw-2823	674	14	for	for	ADP
taxlaw-2823	674	15	dollar	dollar	NOUN
taxlaw-2823	674	16	.	.	PUNCT
taxlaw-2823	675	1	see	see	VERB
taxlaw-2823	675	2	michael	michael	PROPN
taxlaw-2823	675	3	j.	j.	PROPN
taxlaw-2823	675	4	graetz	graetz	PROPN
taxlaw-2823	675	5	&	&	CCONJ
taxlaw-2823	675	6	michael	michael	PROPN
taxlaw-2823	675	7	m.	m.	PROPN
taxlaw-2823	675	8	o’hear	o’hear	PROPN
taxlaw-2823	675	9	,	,	PUNCT
taxlaw-2823	675	10	the	the	DET
taxlaw-2823	675	11	"	"	PUNCT
taxlaw-2823	675	12	original	original	ADJ
taxlaw-2823	675	13	intent	intent	NOUN
taxlaw-2823	675	14	"	"	PUNCT
taxlaw-2823	675	15	of	of	ADP
taxlaw-2823	675	16	u.s	u.s	PROPN
taxlaw-2823	675	17	.	.	PROPN
taxlaw-2823	675	18	international	international	PROPN
taxlaw-2823	675	19	taxation	taxation	NOUN
taxlaw-2823	675	20	,	,	PUNCT
taxlaw-2823	675	21	46	46	NUM
taxlaw-2823	675	22	duke	duke	PROPN
taxlaw-2823	675	23	l.j	l.j	PROPN
taxlaw-2823	675	24	.	.	PROPN
taxlaw-2823	675	25	1021	1021	NUM
taxlaw-2823	675	26	,	,	PUNCT
taxlaw-2823	675	27	1045	1045	NUM
taxlaw-2823	675	28	(	(	PUNCT
taxlaw-2823	675	29	1997	1997	NUM
taxlaw-2823	675	30	)	)	PUNCT
taxlaw-2823	675	31	.	.	PUNCT
taxlaw-2823	676	1	thus	thus	ADV
taxlaw-2823	676	2	,	,	PUNCT
taxlaw-2823	676	3	the	the	DET
taxlaw-2823	676	4	corporation	corporation	NOUN
taxlaw-2823	676	5	would	would	AUX
taxlaw-2823	676	6	be	be	AUX
taxlaw-2823	676	7	indifferent	indifferent	ADJ
taxlaw-2823	676	8	to	to	ADP
taxlaw-2823	676	9	taxes	taxis	NOUN
taxlaw-2823	676	10	if	if	SCONJ
taxlaw-2823	676	11	costa	costa	ADJ
taxlaw-2823	676	12	rican	rican	ADJ
taxlaw-2823	676	13	taxes	taxis	NOUN
taxlaw-2823	676	14	did	do	AUX
taxlaw-2823	676	15	not	not	PART
taxlaw-2823	676	16	exceed	exceed	VERB
taxlaw-2823	676	17	$	$	SYM
taxlaw-2823	676	18	35	35	NUM
taxlaw-2823	676	19	,	,	PUNCT
taxlaw-2823	676	20	because	because	SCONJ
taxlaw-2823	676	21	,	,	PUNCT
taxlaw-2823	676	22	with	with	ADP
taxlaw-2823	676	23	the	the	DET
taxlaw-2823	676	24	foreign	foreign	ADJ
taxlaw-2823	676	25	tax	tax	NOUN
taxlaw-2823	676	26	credit	credit	NOUN
taxlaw-2823	676	27	,	,	PUNCT
taxlaw-2823	676	28	its	its	PRON
taxlaw-2823	676	29	net	net	ADJ
taxlaw-2823	676	30	tax	tax	NOUN
taxlaw-2823	676	31	liability	liability	NOUN
taxlaw-2823	676	32	would	would	AUX
taxlaw-2823	676	33	be	be	AUX
taxlaw-2823	676	34	$	$	SYM
taxlaw-2823	676	35	35	35	NUM
taxlaw-2823	676	36	.	.	PUNCT
taxlaw-2823	677	1	the	the	DET
taxlaw-2823	677	2	only	only	ADJ
taxlaw-2823	677	3	difference	difference	NOUN
taxlaw-2823	677	4	would	would	AUX
taxlaw-2823	677	5	be	be	AUX
taxlaw-2823	677	6	the	the	DET
taxlaw-2823	677	7	recipient	recipient	NOUN
taxlaw-2823	677	8	of	of	ADP
taxlaw-2823	677	9	those	those	DET
taxlaw-2823	677	10	tax	tax	NOUN
taxlaw-2823	677	11	dollars	dollar	NOUN
taxlaw-2823	677	12	.	.	PUNCT
taxlaw-2823	678	1	228	228	NUM
taxlaw-2823	678	2	humberto	humberto	PROPN
taxlaw-2823	678	3	pacheco	pacheco	PROPN
taxlaw-2823	678	4	&	&	CCONJ
taxlaw-2823	678	5	diego	diego	PROPN
taxlaw-2823	678	6	salto	salto	PROPN
taxlaw-2823	678	7	,	,	PUNCT
taxlaw-2823	678	8	costa	costa	PROPN
taxlaw-2823	678	9	rica	rica	PROPN
taxlaw-2823	678	10	’s	’s	PART
taxlaw-2823	678	11	soak	soak	VERB
taxlaw-2823	678	12	-	-	PUNCT
taxlaw-2823	678	13	up	up	ADP
taxlaw-2823	678	14	tax	tax	NOUN
taxlaw-2823	678	15	provision	provision	NOUN
taxlaw-2823	678	16	,	,	PUNCT
taxlaw-2823	678	17	46	46	NUM
taxlaw-2823	678	18	tax	tax	NOUN
taxlaw-2823	678	19	notes	note	NOUN
taxlaw-2823	678	20	int'l	int'l	ADP
taxlaw-2823	678	21	59	59	NUM
taxlaw-2823	678	22	,	,	PUNCT
taxlaw-2823	678	23	59	59	NUM
taxlaw-2823	678	24	(	(	PUNCT
taxlaw-2823	678	25	2007	2007	NUM
taxlaw-2823	678	26	)	)	PUNCT
taxlaw-2823	678	27	.	.	PUNCT
taxlaw-2823	679	1	229	229	NUM
taxlaw-2823	680	1	i	i	PRON
taxlaw-2823	680	2	d.	d.	PROPN
taxlaw-2823	680	3	230	230	NUM
taxlaw-2823	680	4	i	i	PROPN
taxlaw-2823	680	5	d.	d.	PROPN
taxlaw-2823	680	6	231	231	NUM
taxlaw-2823	680	7	rev	rev	X
taxlaw-2823	680	8	.	.	PUNCT
taxlaw-2823	680	9	rul	rul	PROPN
taxlaw-2823	680	10	.	.	PUNCT
taxlaw-2823	680	11	2003	2003	NUM
taxlaw-2823	680	12	-	-	SYM
taxlaw-2823	680	13	8	8	NUM
taxlaw-2823	680	14	,	,	PUNCT
taxlaw-2823	680	15	2003	2003	NUM
taxlaw-2823	680	16	-	-	SYM
taxlaw-2823	680	17	1	1	NUM
taxlaw-2823	680	18	c.b	c.b	PROPN
taxlaw-2823	680	19	.	.	PROPN
taxlaw-2823	680	20	290	290	NUM
taxlaw-2823	680	21	.	.	PUNCT
taxlaw-2823	681	1	232	232	NUM
taxlaw-2823	681	2	pacheco	pacheco	PROPN
taxlaw-2823	681	3	&	&	CCONJ
taxlaw-2823	681	4	salto	salto	PROPN
taxlaw-2823	681	5	,	,	PUNCT
taxlaw-2823	681	6	supra	supra	PROPN
taxlaw-2823	681	7	note	note	PROPN
taxlaw-2823	681	8	228	228	NUM
taxlaw-2823	681	9	,	,	PUNCT
taxlaw-2823	681	10	at	at	ADP
taxlaw-2823	681	11	59	59	NUM
taxlaw-2823	681	12	.	.	PUNCT
taxlaw-2823	681	13	233	233	NUM
taxlaw-2823	681	14	see	see	VERB
taxlaw-2823	681	15	infra	infra	NOUN
taxlaw-2823	681	16	notes	note	VERB
taxlaw-2823	681	17	247	247	NUM
taxlaw-2823	681	18	-	-	SYM
taxlaw-2823	681	19	251	251	NUM
taxlaw-2823	681	20	and	and	CCONJ
taxlaw-2823	681	21	accompanying	accompany	VERB
taxlaw-2823	681	22	text	text	NOUN
taxlaw-2823	681	23	.	.	PUNCT
taxlaw-2823	682	1	234	234	NUM
taxlaw-2823	682	2	attorney	attorney	NOUN
taxlaw-2823	682	3	gen	gen	PROPN
taxlaw-2823	682	4	.	.	PROPN
taxlaw-2823	682	5	of	of	ADP
taxlaw-2823	682	6	canada	canada	PROPN
taxlaw-2823	682	7	v.	v.	PROPN
taxlaw-2823	682	8	r.j	r.j	PROPN
taxlaw-2823	682	9	.	.	PROPN
taxlaw-2823	682	10	reynolds	reynolds	PROPN
taxlaw-2823	682	11	tobacco	tobacco	PROPN
taxlaw-2823	682	12	holdings	holdings	PROPN
taxlaw-2823	682	13	,	,	PUNCT
taxlaw-2823	682	14	inc	inc	PROPN
taxlaw-2823	682	15	.	.	PROPN
taxlaw-2823	682	16	,	,	PUNCT
taxlaw-2823	682	17	268	268	NUM
taxlaw-2823	682	18	f.3d	f.3d	NUM
taxlaw-2823	682	19	103	103	NUM
taxlaw-2823	682	20	,	,	PUNCT
taxlaw-2823	682	21	121	121	NUM
taxlaw-2823	682	22	(	(	PUNCT
taxlaw-2823	682	23	2d	2d	NUM
taxlaw-2823	682	24	cir	cir	NOUN
taxlaw-2823	682	25	.	.	PUNCT
taxlaw-2823	682	26	2001	2001	NUM
taxlaw-2823	682	27	)	)	PUNCT
taxlaw-2823	682	28	.	.	PUNCT
taxlaw-2823	683	1	235	235	NUM
taxlaw-2823	683	2	department	department	NOUN
taxlaw-2823	683	3	of	of	ADP
taxlaw-2823	683	4	the	the	DET
taxlaw-2823	683	5	treasury	treasury	PROPN
taxlaw-2823	683	6	,	,	PUNCT
taxlaw-2823	683	7	technical	technical	ADJ
taxlaw-2823	683	8	explanation	explanation	NOUN
taxlaw-2823	683	9	of	of	ADP
taxlaw-2823	683	10	the	the	DET
taxlaw-2823	683	11	protocol	protocol	NOUN
taxlaw-2823	683	12	amending	amend	VERB
taxlaw-2823	683	13	the	the	DET
taxlaw-2823	683	14	convention	convention	NOUN
taxlaw-2823	683	15	between	between	ADP
taxlaw-2823	683	16	the	the	DET
taxlaw-2823	683	17	united	united	PROPN
taxlaw-2823	683	18	states	states	PROPN
taxlaw-2823	683	19	of	of	ADP
taxlaw-2823	683	20	america	america	PROPN
taxlaw-2823	683	21	and	and	CCONJ
taxlaw-2823	683	22	canada	canada	PROPN
taxlaw-2823	683	23	with	with	ADP
taxlaw-2823	683	24	respect	respect	NOUN
taxlaw-2823	683	25	to	to	ADP
taxlaw-2823	683	26	taxes	taxis	NOUN
taxlaw-2823	683	27	on	on	ADP
taxlaw-2823	683	28	income	income	NOUN
taxlaw-2823	683	29	and	and	CCONJ
taxlaw-2823	683	30	on	on	ADP
taxlaw-2823	683	31	capital	capital	NOUN
taxlaw-2823	683	32	signed	sign	VERB
taxlaw-2823	683	33	at	at	ADP
taxlaw-2823	683	34	washington	washington	PROPN
taxlaw-2823	683	35	on	on	ADP
taxlaw-2823	683	36	september	september	PROPN
taxlaw-2823	683	37	26	26	NUM
taxlaw-2823	683	38	,	,	PUNCT
taxlaw-2823	683	39	1980	1980	NUM
taxlaw-2823	683	40	,	,	PUNCT
taxlaw-2823	683	41	as	as	SCONJ
taxlaw-2823	683	42	amended	amend	VERB
taxlaw-2823	683	43	by	by	ADP
taxlaw-2823	683	44	the	the	DET
taxlaw-2823	683	45	protocol	protocol	NOUN
taxlaw-2823	683	46	signed	sign	VERB
taxlaw-2823	683	47	at	at	ADP
taxlaw-2823	683	48	ottawa	ottawa	PROPN
taxlaw-2823	683	49	on	on	ADP
taxlaw-2823	683	50	july	july	PROPN
taxlaw-2823	683	51	14	14	NUM
taxlaw-2823	683	52	,	,	PUNCT
taxlaw-2823	683	53	1983	1983	NUM
taxlaw-2823	683	54	and	and	CCONJ
taxlaw-2823	683	55	the	the	DET
taxlaw-2823	683	56	protocol	protocol	NOUN
taxlaw-2823	683	57	signed	sign	VERB
taxlaw-2823	683	58	at	at	ADP
taxlaw-2823	683	59	washington	washington	PROPN
taxlaw-2823	683	60	on	on	ADP
taxlaw-2823	683	61	march	march	PROPN
taxlaw-2823	683	62	28	28	NUM
taxlaw-2823	683	63	,	,	PUNCT
taxlaw-2823	683	64	1984	1984	NUM
taxlaw-2823	683	65	art	art	NOUN
taxlaw-2823	683	66	.	.	PUNCT
taxlaw-2823	683	67	15	15	NUM
taxlaw-2823	683	68	,	,	PUNCT
taxlaw-2823	683	69	available	available	ADJ
taxlaw-2823	683	70	at	at	ADP
taxlaw-2823	683	71	http://www.irs.gov/pub/irs-trty/canatech.pdf	http://www.irs.gov/pub/irs-trty/canatech.pdf	PROPN
taxlaw-2823	684	1	[	[	X
taxlaw-2823	684	2	hereinafter	hereinafter	NOUN
taxlaw-2823	684	3	treasury	treasury	PROPN
taxlaw-2823	684	4	technical	technical	PROPN
taxlaw-2823	684	5	explanation	explanation	PROPN
taxlaw-2823	684	6	]	]	PUNCT
taxlaw-2823	684	7	.	.	PUNCT
taxlaw-2823	685	1	236	236	NUM
taxlaw-2823	685	2	see	see	VERB
taxlaw-2823	685	3	shannon	shannon	PROPN
taxlaw-2823	685	4	weeks	weeks	PROPN
taxlaw-2823	685	5	mccormack	mccormack	PROPN
taxlaw-2823	685	6	,	,	PUNCT
taxlaw-2823	685	7	tax	tax	NOUN
taxlaw-2823	685	8	shelters	shelter	NOUN
taxlaw-2823	685	9	and	and	CCONJ
taxlaw-2823	685	10	statutory	statutory	ADJ
taxlaw-2823	685	11	interpretation	interpretation	NOUN
taxlaw-2823	685	12	,	,	PUNCT
taxlaw-2823	685	13	2009	2009	NUM
taxlaw-2823	685	14	u.	u.	PROPN
taxlaw-2823	685	15	ill	ill	PROPN
taxlaw-2823	685	16	.	.	PUNCT
taxlaw-2823	686	1	l.	l.	PROPN
taxlaw-2823	686	2	rev	rev	PROPN
taxlaw-2823	686	3	.	.	PROPN
taxlaw-2823	686	4	697	697	NUM
taxlaw-2823	686	5	,	,	PUNCT
taxlaw-2823	686	6	714	714	NUM
taxlaw-2823	686	7	(	(	PUNCT
taxlaw-2823	686	8	2009	2009	NUM
taxlaw-2823	686	9	)	)	PUNCT
taxlaw-2823	686	10	(	(	PUNCT
taxlaw-2823	686	11	"	"	PUNCT
taxlaw-2823	686	12	the	the	DET
taxlaw-2823	686	13	basic	basic	ADJ
taxlaw-2823	686	14	notion	notion	NOUN
taxlaw-2823	686	15	behind	behind	ADP
taxlaw-2823	686	16	the	the	DET
taxlaw-2823	686	17	[	[	X
taxlaw-2823	686	18	foreign	foreign	ADJ
taxlaw-2823	686	19	tax	tax	NOUN
taxlaw-2823	686	20	]	]	PUNCT
taxlaw-2823	686	21	credit	credit	NOUN
taxlaw-2823	686	22	is	be	AUX
taxlaw-2823	686	23	to	to	PART
taxlaw-2823	686	24	mitigate	mitigate	VERB
taxlaw-2823	686	25	double	double	ADJ
taxlaw-2823	686	26	taxation	taxation	NOUN
taxlaw-2823	686	27	—	—	PUNCT
taxlaw-2823	686	28	that	that	ADV
taxlaw-2823	686	29	is	is	ADV
taxlaw-2823	686	30	,	,	PUNCT
taxlaw-2823	686	31	prevent	prevent	VERB
taxlaw-2823	686	32	taxpayers	taxpayer	NOUN
taxlaw-2823	686	33	from	from	ADP
taxlaw-2823	686	34	having	have	VERB
taxlaw-2823	686	35	to	to	PART
taxlaw-2823	686	36	pay	pay	VERB
taxlaw-2823	686	37	taxes	taxis	NOUN
taxlaw-2823	686	38	on	on	ADP
taxlaw-2823	686	39	the	the	DET
taxlaw-2823	686	40	same	same	ADJ
taxlaw-2823	686	41	income	income	NOUN
taxlaw-2823	686	42	twice	twice	ADV
taxlaw-2823	686	43	,	,	PUNCT
taxlaw-2823	686	44	once	once	ADV
taxlaw-2823	686	45	in	in	ADP
taxlaw-2823	686	46	a	a	DET
taxlaw-2823	686	47	foreign	foreign	ADJ
taxlaw-2823	686	48	jurisdiction	jurisdiction	NOUN
taxlaw-2823	686	49	and	and	CCONJ
taxlaw-2823	686	50	again	again	ADV
taxlaw-2823	686	51	in	in	ADP
taxlaw-2823	686	52	the	the	DET
taxlaw-2823	686	53	united	united	PROPN
taxlaw-2823	686	54	states	states	PROPN
taxlaw-2823	686	55	.	.	PUNCT
taxlaw-2823	687	1	"	"	PUNCT
taxlaw-2823	687	2	)	)	PUNCT
taxlaw-2823	687	3	.	.	PUNCT
taxlaw-2823	688	1	2014	2014	NUM
taxlaw-2823	688	2	]	]	PUNCT
taxlaw-2823	689	1	the	the	DET
taxlaw-2823	689	2	u.s	u.s	PROPN
taxlaw-2823	689	3	.	.	PROPN
taxlaw-2823	689	4	as	as	ADP
taxlaw-2823	689	5	tax	tax	NOUN
taxlaw-2823	689	6	haven	haven	NOUN
taxlaw-2823	689	7	?	?	PUNCT
taxlaw-2823	689	8	195	195	NUM
taxlaw-2823	689	9	provides	provide	VERB
taxlaw-2823	689	10	no	no	DET
taxlaw-2823	689	11	reason	reason	NOUN
taxlaw-2823	689	12	to	to	PART
taxlaw-2823	689	13	allow	allow	VERB
taxlaw-2823	689	14	a	a	DET
taxlaw-2823	689	15	foreign	foreign	ADJ
taxlaw-2823	689	16	tax	tax	NOUN
taxlaw-2823	689	17	credit	credit	NOUN
taxlaw-2823	689	18	for	for	ADP
taxlaw-2823	689	19	non	non	ADJ
taxlaw-2823	689	20	-	-	ADJ
taxlaw-2823	689	21	income	income	ADJ
taxlaw-2823	689	22	taxes	taxis	NOUN
taxlaw-2823	689	23	.	.	PUNCT
taxlaw-2823	690	1	and	and	CCONJ
taxlaw-2823	690	2	yet	yet	ADV
taxlaw-2823	690	3	even	even	ADV
taxlaw-2823	690	4	this	this	DET
taxlaw-2823	690	5	provision	provision	NOUN
taxlaw-2823	690	6	puts	put	VERB
taxlaw-2823	690	7	pressure	pressure	NOUN
taxlaw-2823	690	8	on	on	ADP
taxlaw-2823	690	9	developing	develop	VERB
taxlaw-2823	690	10	countries	country	NOUN
taxlaw-2823	690	11	to	to	ADP
taxlaw-2823	690	12	eliminating	eliminate	VERB
taxlaw-2823	690	13	non	non	ADJ
taxlaw-2823	690	14	-	-	ADJ
taxlaw-2823	690	15	conforming	conforming	ADJ
taxlaw-2823	690	16	taxes	taxis	NOUN
taxlaw-2823	690	17	.	.	PUNCT
taxlaw-2823	691	1	if	if	SCONJ
taxlaw-2823	691	2	developing	develop	VERB
taxlaw-2823	691	3	countries	country	NOUN
taxlaw-2823	691	4	believed	believe	VERB
taxlaw-2823	691	5	that	that	SCONJ
taxlaw-2823	691	6	the	the	DET
taxlaw-2823	691	7	u.s	u.s	PROPN
taxlaw-2823	691	8	.	.	PROPN
taxlaw-2823	691	9	would	would	AUX
taxlaw-2823	691	10	only	only	ADV
taxlaw-2823	691	11	recognize	recognize	VERB
taxlaw-2823	691	12	and	and	CCONJ
taxlaw-2823	691	13	enforce	enforce	VERB
taxlaw-2823	691	14	their	their	PRON
taxlaw-2823	691	15	tax	tax	NOUN
taxlaw-2823	691	16	judgments	judgment	NOUN
taxlaw-2823	691	17	if	if	SCONJ
taxlaw-2823	691	18	their	their	PRON
taxlaw-2823	691	19	tax	tax	NOUN
taxlaw-2823	691	20	systems	system	NOUN
taxlaw-2823	691	21	mimicked	mimic	VERB
taxlaw-2823	691	22	the	the	DET
taxlaw-2823	691	23	u.s	u.s	PROPN
taxlaw-2823	691	24	.	.	PROPN
taxlaw-2823	691	25	tax	tax	NOUN
taxlaw-2823	691	26	system	system	NOUN
taxlaw-2823	691	27	,	,	PUNCT
taxlaw-2823	691	28	they	they	PRON
taxlaw-2823	691	29	would	would	AUX
taxlaw-2823	691	30	presumably	presumably	ADV
taxlaw-2823	691	31	feel	feel	VERB
taxlaw-2823	691	32	significant	significant	ADJ
taxlaw-2823	691	33	pressure	pressure	NOUN
taxlaw-2823	691	34	to	to	PART
taxlaw-2823	691	35	enact	enact	VERB
taxlaw-2823	691	36	a	a	DET
taxlaw-2823	691	37	u.s.-style	u.s.-style	NOUN
taxlaw-2823	691	38	tax	tax	NOUN
taxlaw-2823	691	39	system	system	NOUN
taxlaw-2823	691	40	.	.	PUNCT
taxlaw-2823	692	1	to	to	PART
taxlaw-2823	692	2	prevent	prevent	VERB
taxlaw-2823	692	3	such	such	ADJ
taxlaw-2823	692	4	economic	economic	ADJ
taxlaw-2823	692	5	imperialism	imperialism	NOUN
taxlaw-2823	692	6	,	,	PUNCT
taxlaw-2823	692	7	any	any	DET
taxlaw-2823	692	8	revocation	revocation	NOUN
taxlaw-2823	692	9	of	of	ADP
taxlaw-2823	692	10	the	the	DET
taxlaw-2823	692	11	revenue	revenue	NOUN
taxlaw-2823	692	12	rule	rule	NOUN
taxlaw-2823	692	13	would	would	AUX
taxlaw-2823	692	14	have	have	VERB
taxlaw-2823	692	15	to	to	PART
taxlaw-2823	692	16	make	make	VERB
taxlaw-2823	692	17	clear	clear	ADJ
taxlaw-2823	692	18	,	,	PUNCT
taxlaw-2823	692	19	in	in	ADP
taxlaw-2823	692	20	a	a	DET
taxlaw-2823	692	21	convincing	convincing	ADJ
taxlaw-2823	692	22	manner	manner	NOUN
taxlaw-2823	692	23	,	,	PUNCT
taxlaw-2823	692	24	that	that	SCONJ
taxlaw-2823	692	25	u.s	u.s	PROPN
taxlaw-2823	692	26	.	.	PROPN
taxlaw-2823	692	27	courts	court	NOUN
taxlaw-2823	692	28	’	'	PUNCT
taxlaw-2823	692	29	willingness	willingness	NOUN
taxlaw-2823	692	30	to	to	PART
taxlaw-2823	692	31	recognize	recognize	VERB
taxlaw-2823	692	32	and	and	CCONJ
taxlaw-2823	692	33	enforce	enforce	VERB
taxlaw-2823	692	34	foreign	foreign	ADJ
taxlaw-2823	692	35	tax	tax	NOUN
taxlaw-2823	692	36	judgments	judgment	NOUN
taxlaw-2823	692	37	would	would	AUX
taxlaw-2823	692	38	not	not	PART
taxlaw-2823	692	39	be	be	AUX
taxlaw-2823	692	40	predicated	predicate	VERB
taxlaw-2823	692	41	on	on	ADP
taxlaw-2823	692	42	the	the	DET
taxlaw-2823	692	43	foreign	foreign	ADJ
taxlaw-2823	692	44	country	country	NOUN
taxlaw-2823	692	45	having	have	VERB
taxlaw-2823	692	46	a	a	DET
taxlaw-2823	692	47	familiar	familiar	ADJ
taxlaw-2823	692	48	tax	tax	NOUN
taxlaw-2823	692	49	system.237	system.237	PROPN
taxlaw-2823	692	50	d.	d.	PROPN
taxlaw-2823	692	51	u.s	u.s	PROPN
taxlaw-2823	692	52	.	.	PROPN
taxlaw-2823	692	53	citizens	citizen	NOUN
taxlaw-2823	692	54	and	and	CCONJ
taxlaw-2823	692	55	the	the	DET
taxlaw-2823	692	56	end	end	NOUN
taxlaw-2823	692	57	of	of	ADP
taxlaw-2823	692	58	the	the	DET
taxlaw-2823	692	59	revenue	revenue	NOUN
taxlaw-2823	692	60	rule	rule	NOUN
taxlaw-2823	692	61	congress	congress	PROPN
taxlaw-2823	692	62	’s	’s	PART
taxlaw-2823	692	63	principal	principal	ADJ
taxlaw-2823	692	64	objection	objection	NOUN
taxlaw-2823	692	65	to	to	ADP
taxlaw-2823	692	66	revoking	revoke	VERB
taxlaw-2823	692	67	the	the	DET
taxlaw-2823	692	68	revenue	revenue	NOUN
taxlaw-2823	692	69	rule	rule	NOUN
taxlaw-2823	692	70	seems	seem	VERB
taxlaw-2823	692	71	to	to	PART
taxlaw-2823	692	72	lie	lie	VERB
taxlaw-2823	692	73	in	in	ADP
taxlaw-2823	692	74	an	an	DET
taxlaw-2823	692	75	aversion	aversion	NOUN
taxlaw-2823	692	76	to	to	ADP
taxlaw-2823	692	77	enforcing	enforce	VERB
taxlaw-2823	692	78	tax	tax	NOUN
taxlaw-2823	692	79	judgments	judgment	NOUN
taxlaw-2823	692	80	against	against	ADP
taxlaw-2823	692	81	u.s	u.s	PROPN
taxlaw-2823	692	82	.	.	PROPN
taxlaw-2823	692	83	citizens	citizen	NOUN
taxlaw-2823	692	84	.	.	PUNCT
taxlaw-2823	693	1	even	even	ADV
taxlaw-2823	693	2	in	in	ADP
taxlaw-2823	693	3	the	the	DET
taxlaw-2823	693	4	five	five	NUM
taxlaw-2823	693	5	treaties	treaty	NOUN
taxlaw-2823	693	6	in	in	ADP
taxlaw-2823	693	7	which	which	PRON
taxlaw-2823	693	8	the	the	DET
taxlaw-2823	693	9	u.s	u.s	PROPN
taxlaw-2823	693	10	.	.	PROPN
taxlaw-2823	693	11	has	have	AUX
taxlaw-2823	693	12	agreed	agree	VERB
taxlaw-2823	693	13	to	to	PART
taxlaw-2823	693	14	abrogate	abrogate	VERB
taxlaw-2823	693	15	the	the	DET
taxlaw-2823	693	16	revenue	revenue	NOUN
taxlaw-2823	693	17	rule	rule	NOUN
taxlaw-2823	693	18	,	,	PUNCT
taxlaw-2823	693	19	the	the	DET
taxlaw-2823	693	20	united	united	PROPN
taxlaw-2823	693	21	states	states	PROPN
taxlaw-2823	693	22	generally	generally	ADV
taxlaw-2823	693	23	will	will	AUX
taxlaw-2823	693	24	not	not	PART
taxlaw-2823	693	25	aid	aid	VERB
taxlaw-2823	693	26	in	in	ADP
taxlaw-2823	693	27	the	the	DET
taxlaw-2823	693	28	collection	collection	NOUN
taxlaw-2823	693	29	of	of	ADP
taxlaw-2823	693	30	taxes	taxis	NOUN
taxlaw-2823	693	31	owed	owe	VERB
taxlaw-2823	693	32	by	by	ADP
taxlaw-2823	693	33	u.s	u.s	PROPN
taxlaw-2823	693	34	.	.	PROPN
taxlaw-2823	693	35	citizens	citizen	NOUN
taxlaw-2823	693	36	and	and	CCONJ
taxlaw-2823	693	37	certain	certain	ADJ
taxlaw-2823	693	38	corporate	corporate	ADJ
taxlaw-2823	693	39	residents.238	residents.238	NOUN
taxlaw-2823	693	40	when	when	SCONJ
taxlaw-2823	693	41	the	the	DET
taxlaw-2823	693	42	united	united	PROPN
taxlaw-2823	693	43	states	states	PROPN
taxlaw-2823	693	44	considered	consider	VERB
taxlaw-2823	693	45	ratifying	ratify	VERB
taxlaw-2823	693	46	the	the	DET
taxlaw-2823	693	47	convention	convention	NOUN
taxlaw-2823	693	48	on	on	ADP
taxlaw-2823	693	49	mutual	mutual	ADJ
taxlaw-2823	693	50	administrative	administrative	ADJ
taxlaw-2823	693	51	assistance	assistance	NOUN
taxlaw-2823	693	52	in	in	ADP
taxlaw-2823	693	53	tax	tax	NOUN
taxlaw-2823	693	54	matters	matter	NOUN
taxlaw-2823	693	55	,	,	PUNCT
taxlaw-2823	693	56	the	the	DET
taxlaw-2823	693	57	joint	joint	ADJ
taxlaw-2823	693	58	committee	committee	NOUN
taxlaw-2823	693	59	on	on	ADP
taxlaw-2823	693	60	taxation	taxation	NOUN
taxlaw-2823	693	61	noted	note	VERB
taxlaw-2823	693	62	that	that	SCONJ
taxlaw-2823	693	63	some	some	DET
taxlaw-2823	693	64	people	people	NOUN
taxlaw-2823	693	65	argued	argue	VERB
taxlaw-2823	693	66	that	that	SCONJ
taxlaw-2823	693	67	a	a	DET
taxlaw-2823	693	68	reservation	reservation	NOUN
taxlaw-2823	693	69	on	on	ADP
taxlaw-2823	693	70	the	the	DET
taxlaw-2823	693	71	issue	issue	NOUN
taxlaw-2823	693	72	of	of	ADP
taxlaw-2823	693	73	enforcing	enforce	VERB
taxlaw-2823	693	74	foreign	foreign	ADJ
taxlaw-2823	693	75	tax	tax	NOUN
taxlaw-2823	693	76	judgments	judgment	NOUN
taxlaw-2823	693	77	"	"	PUNCT
taxlaw-2823	693	78	[	[	X
taxlaw-2823	693	79	was	be	AUX
taxlaw-2823	693	80	]	]	X
taxlaw-2823	693	81	appropriate	appropriate	ADJ
taxlaw-2823	693	82	,	,	PUNCT
taxlaw-2823	693	83	in	in	SCONJ
taxlaw-2823	693	84	that	that	SCONJ
taxlaw-2823	693	85	the	the	DET
taxlaw-2823	693	86	united	united	PROPN
taxlaw-2823	693	87	states	states	PROPN
taxlaw-2823	693	88	should	should	AUX
taxlaw-2823	693	89	not	not	PART
taxlaw-2823	693	90	be	be	AUX
taxlaw-2823	693	91	obligated	obligate	VERB
taxlaw-2823	693	92	to	to	PART
taxlaw-2823	693	93	help	help	VERB
taxlaw-2823	693	94	all	all	DET
taxlaw-2823	693	95	the	the	DET
taxlaw-2823	693	96	potential	potential	ADJ
taxlaw-2823	693	97	signatory	signatory	ADJ
taxlaw-2823	693	98	governments	government	NOUN
taxlaw-2823	693	99	of	of	ADP
taxlaw-2823	693	100	the	the	DET
taxlaw-2823	693	101	convention	convention	NOUN
taxlaw-2823	693	102	collect	collect	VERB
taxlaw-2823	693	103	their	their	PRON
taxlaw-2823	693	104	uncontested	uncontested	ADJ
taxlaw-2823	693	105	tax	tax	NOUN
taxlaw-2823	693	106	claims	claim	NOUN
taxlaw-2823	693	107	against	against	ADP
taxlaw-2823	693	108	u.s	u.s	PROPN
taxlaw-2823	693	109	.	.	PROPN
taxlaw-2823	693	110	residents	resident	NOUN
taxlaw-2823	693	111	or	or	CCONJ
taxlaw-2823	693	112	to	to	PART
taxlaw-2823	693	113	collect	collect	VERB
taxlaw-2823	693	114	their	their	PRON
taxlaw-2823	693	115	claims	claim	NOUN
taxlaw-2823	693	116	against	against	ADP
taxlaw-2823	693	117	their	their	PRON
taxlaw-2823	693	118	own	own	ADJ
taxlaw-2823	693	119	residents	resident	NOUN
taxlaw-2823	693	120	.	.	PUNCT
taxlaw-2823	694	1	"239	"239	VERB
taxlaw-2823	694	2	the	the	DET
taxlaw-2823	694	3	joint	joint	ADJ
taxlaw-2823	694	4	committee	committee	NOUN
taxlaw-2823	694	5	on	on	ADP
taxlaw-2823	694	6	taxation	taxation	NOUN
taxlaw-2823	694	7	failed	fail	VERB
taxlaw-2823	694	8	to	to	PART
taxlaw-2823	694	9	explain	explain	VERB
taxlaw-2823	694	10	why	why	SCONJ
taxlaw-2823	694	11	,	,	PUNCT
taxlaw-2823	694	12	however	however	ADV
taxlaw-2823	694	13	,	,	PUNCT
taxlaw-2823	694	14	the	the	DET
taxlaw-2823	694	15	united	united	PROPN
taxlaw-2823	694	16	states	states	PROPN
taxlaw-2823	694	17	should	should	AUX
taxlaw-2823	694	18	not	not	PART
taxlaw-2823	694	19	help	help	VERB
taxlaw-2823	694	20	collect	collect	VERB
taxlaw-2823	694	21	tax	tax	NOUN
taxlaw-2823	694	22	claims	claim	NOUN
taxlaw-2823	694	23	against	against	ADP
taxlaw-2823	694	24	u.s	u.s	PROPN
taxlaw-2823	694	25	.	.	PROPN
taxlaw-2823	694	26	citizens	citizen	NOUN
taxlaw-2823	694	27	and	and	CCONJ
taxlaw-2823	694	28	residents	resident	NOUN
taxlaw-2823	694	29	.	.	PUNCT
taxlaw-2823	695	1	provided	provide	VERB
taxlaw-2823	695	2	the	the	DET
taxlaw-2823	695	3	foreign	foreign	ADJ
taxlaw-2823	695	4	country	country	NOUN
taxlaw-2823	695	5	imposes	impose	VERB
taxlaw-2823	695	6	the	the	DET
taxlaw-2823	695	7	tax	tax	NOUN
taxlaw-2823	695	8	in	in	ADP
taxlaw-2823	695	9	a	a	DET
taxlaw-2823	695	10	fair	fair	ADJ
taxlaw-2823	695	11	manner	manner	NOUN
taxlaw-2823	695	12	and	and	CCONJ
taxlaw-2823	695	13	uses	use	VERB
taxlaw-2823	695	14	a	a	DET
taxlaw-2823	695	15	fair	fair	ADJ
taxlaw-2823	695	16	judicial	judicial	ADJ
taxlaw-2823	695	17	process	process	NOUN
taxlaw-2823	695	18	to	to	PART
taxlaw-2823	695	19	come	come	VERB
taxlaw-2823	695	20	to	to	ADP
taxlaw-2823	695	21	the	the	DET
taxlaw-2823	695	22	final	final	ADJ
taxlaw-2823	695	23	judgment	judgment	NOUN
taxlaw-2823	695	24	,	,	PUNCT
taxlaw-2823	695	25	there	there	PRON
taxlaw-2823	695	26	is	be	VERB
taxlaw-2823	695	27	no	no	DET
taxlaw-2823	695	28	compelling	compelling	ADJ
taxlaw-2823	695	29	policy	policy	NOUN
taxlaw-2823	695	30	reason	reason	NOUN
taxlaw-2823	695	31	to	to	PART
taxlaw-2823	695	32	refuse	refuse	VERB
taxlaw-2823	695	33	to	to	PART
taxlaw-2823	695	34	enforce	enforce	VERB
taxlaw-2823	695	35	the	the	DET
taxlaw-2823	695	36	tax	tax	NOUN
taxlaw-2823	695	37	judgment	judgment	NOUN
taxlaw-2823	695	38	.	.	PUNCT
taxlaw-2823	696	1	when	when	SCONJ
taxlaw-2823	696	2	courts	court	NOUN
taxlaw-2823	696	3	enforce	enforce	VERB
taxlaw-2823	696	4	non	non	ADJ
taxlaw-2823	696	5	-	-	ADJ
taxlaw-2823	696	6	revenue	revenue	ADJ
taxlaw-2823	696	7	judgments	judgment	NOUN
taxlaw-2823	696	8	,	,	PUNCT
taxlaw-2823	696	9	they	they	PRON
taxlaw-2823	696	10	do	do	AUX
taxlaw-2823	696	11	not	not	PART
taxlaw-2823	696	12	differentiate	differentiate	VERB
taxlaw-2823	696	13	between	between	ADP
taxlaw-2823	696	14	citizen	citizen	NOUN
taxlaw-2823	696	15	-	-	PUNCT
taxlaw-2823	696	16	defendants	defendant	NOUN
taxlaw-2823	696	17	and	and	CCONJ
taxlaw-2823	696	18	non	non	ADJ
taxlaw-2823	696	19	-	-	ADJ
taxlaw-2823	696	20	citizen	citizen	ADJ
taxlaw-2823	696	21	defendants	defendant	NOUN
taxlaw-2823	696	22	.	.	PUNCT
taxlaw-2823	697	1	to	to	ADP
taxlaw-2823	697	2	the	the	DET
taxlaw-2823	697	3	extent	extent	NOUN
taxlaw-2823	697	4	a	a	DET
taxlaw-2823	697	5	u.s	u.s	PROPN
taxlaw-2823	697	6	.	.	PROPN
taxlaw-2823	697	7	citizen	citizen	PROPN
taxlaw-2823	697	8	earned	earn	VERB
taxlaw-2823	697	9	income	income	NOUN
taxlaw-2823	697	10	reasonably	reasonably	ADV
taxlaw-2823	697	11	taxable	taxable	ADJ
taxlaw-2823	697	12	by	by	ADP
taxlaw-2823	697	13	a	a	DET
taxlaw-2823	697	14	foreign	foreign	ADJ
taxlaw-2823	697	15	country	country	NOUN
taxlaw-2823	697	16	,	,	PUNCT
taxlaw-2823	697	17	there	there	PRON
taxlaw-2823	697	18	is	be	VERB
taxlaw-2823	697	19	no	no	DET
taxlaw-2823	697	20	reason	reason	NOUN
taxlaw-2823	697	21	why	why	SCONJ
taxlaw-2823	697	22	she	she	PRON
taxlaw-2823	697	23	should	should	AUX
taxlaw-2823	697	24	not	not	PART
taxlaw-2823	697	25	pay	pay	VERB
taxlaw-2823	697	26	that	that	DET
taxlaw-2823	697	27	tax	tax	NOUN
taxlaw-2823	697	28	.	.	PUNCT
taxlaw-2823	698	1	moreover	moreover	ADV
taxlaw-2823	698	2	,	,	PUNCT
taxlaw-2823	698	3	the	the	DET
taxlaw-2823	698	4	united	united	PROPN
taxlaw-2823	698	5	states	states	PROPN
taxlaw-2823	698	6	does	do	AUX
taxlaw-2823	698	7	not	not	PART
taxlaw-2823	698	8	protect	protect	VERB
taxlaw-2823	698	9	its	its	PRON
taxlaw-2823	698	10	citizens	citizen	NOUN
taxlaw-2823	698	11	from	from	ADP
taxlaw-2823	698	12	foreign	foreign	ADJ
taxlaw-2823	698	13	tax	tax	NOUN
taxlaw-2823	698	14	obligations	obligation	NOUN
taxlaw-2823	698	15	.	.	PUNCT
taxlaw-2823	699	1	when	when	SCONJ
taxlaw-2823	699	2	a	a	DET
taxlaw-2823	699	3	u.s	u.s	PROPN
taxlaw-2823	699	4	.	.	PROPN
taxlaw-2823	699	5	person	person	NOUN
taxlaw-2823	699	6	earns	earn	VERB
taxlaw-2823	699	7	income	income	NOUN
taxlaw-2823	699	8	taxable	taxable	ADJ
taxlaw-2823	699	9	by	by	ADP
taxlaw-2823	699	10	a	a	DET
taxlaw-2823	699	11	foreign	foreign	ADJ
taxlaw-2823	699	12	country	country	NOUN
taxlaw-2823	699	13	,	,	PUNCT
taxlaw-2823	699	14	nothing	nothing	PRON
taxlaw-2823	699	15	in	in	ADP
taxlaw-2823	699	16	237	237	NUM
taxlaw-2823	699	17	for	for	ADP
taxlaw-2823	699	18	a	a	DET
taxlaw-2823	699	19	discussion	discussion	NOUN
taxlaw-2823	699	20	of	of	ADP
taxlaw-2823	699	21	how	how	SCONJ
taxlaw-2823	699	22	the	the	DET
taxlaw-2823	699	23	law	law	NOUN
taxlaw-2823	699	24	could	could	AUX
taxlaw-2823	699	25	fairly	fairly	ADV
taxlaw-2823	699	26	and	and	CCONJ
taxlaw-2823	699	27	non	non	ADJ
taxlaw-2823	699	28	-	-	ADJ
taxlaw-2823	699	29	coercively	coercively	ADV
taxlaw-2823	699	30	evaluate	evaluate	VERB
taxlaw-2823	699	31	unfamiliar	unfamiliar	ADJ
taxlaw-2823	699	32	tax	tax	NOUN
taxlaw-2823	699	33	regimes	regime	NOUN
taxlaw-2823	699	34	,	,	PUNCT
taxlaw-2823	699	35	see	see	VERB
taxlaw-2823	699	36	infra	infra	NOUN
taxlaw-2823	699	37	section	section	NOUN
taxlaw-2823	699	38	error	error	NOUN
taxlaw-2823	699	39	!	!	PUNCT
taxlaw-2823	700	1	reference	reference	NOUN
taxlaw-2823	700	2	source	source	NOUN
taxlaw-2823	700	3	not	not	PART
taxlaw-2823	700	4	found	find	VERB
taxlaw-2823	700	5	..	..	PUNCT
taxlaw-2823	700	6	error	error	NOUN
taxlaw-2823	700	7	!	!	PUNCT
taxlaw-2823	701	1	reference	reference	NOUN
taxlaw-2823	701	2	source	source	NOUN
taxlaw-2823	701	3	not	not	PART
taxlaw-2823	701	4	found	find	VERB
taxlaw-2823	701	5	..	..	PUNCT
taxlaw-2823	701	6	238	238	NUM
taxlaw-2823	701	7	convention	convention	NOUN
taxlaw-2823	701	8	for	for	ADP
taxlaw-2823	701	9	the	the	DET
taxlaw-2823	701	10	avoidance	avoidance	NOUN
taxlaw-2823	701	11	of	of	ADP
taxlaw-2823	701	12	double	double	ADJ
taxlaw-2823	701	13	taxation	taxation	NOUN
taxlaw-2823	701	14	and	and	CCONJ
taxlaw-2823	701	15	the	the	DET
taxlaw-2823	701	16	prevention	prevention	NOUN
taxlaw-2823	701	17	of	of	ADP
taxlaw-2823	701	18	fiscal	fiscal	ADJ
taxlaw-2823	701	19	evasion	evasion	NOUN
taxlaw-2823	701	20	with	with	ADP
taxlaw-2823	701	21	respect	respect	NOUN
taxlaw-2823	701	22	to	to	ADP
taxlaw-2823	701	23	taxes	taxis	NOUN
taxlaw-2823	701	24	on	on	ADP
taxlaw-2823	701	25	income	income	NOUN
taxlaw-2823	701	26	and	and	CCONJ
taxlaw-2823	701	27	capital	capital	NOUN
taxlaw-2823	701	28	,	,	PUNCT
taxlaw-2823	701	29	u.s.-fr	u.s.-fr	PROPN
taxlaw-2823	701	30	.	.	PROPN
taxlaw-2823	701	31	,	,	PUNCT
taxlaw-2823	701	32	art	art	NOUN
taxlaw-2823	701	33	.	.	PUNCT
taxlaw-2823	702	1	28(5	28(5	NUM
taxlaw-2823	702	2	)	)	PUNCT
taxlaw-2823	702	3	,	,	PUNCT
taxlaw-2823	702	4	aug	aug	PROPN
taxlaw-2823	702	5	.	.	PROPN
taxlaw-2823	702	6	31	31	NUM
taxlaw-2823	702	7	,	,	PUNCT
taxlaw-2823	702	8	1994	1994	NUM
taxlaw-2823	702	9	,	,	PUNCT
taxlaw-2823	702	10	s.	s.	PROPN
taxlaw-2823	702	11	treaty	treaty	PROPN
taxlaw-2823	702	12	doc	doc	PROPN
taxlaw-2823	702	13	.	.	PUNCT
taxlaw-2823	703	1	no	no	INTJ
taxlaw-2823	703	2	.	.	NOUN
taxlaw-2823	704	1	103	103	NUM
taxlaw-2823	704	2	-	-	SYM
taxlaw-2823	704	3	32	32	NUM
taxlaw-2823	704	4	(	(	PUNCT
taxlaw-2823	704	5	"	"	PUNCT
taxlaw-2823	704	6	the	the	DET
taxlaw-2823	704	7	assistance	assistance	NOUN
taxlaw-2823	704	8	provided	provide	VERB
taxlaw-2823	704	9	for	for	ADP
taxlaw-2823	704	10	in	in	ADP
taxlaw-2823	704	11	this	this	DET
taxlaw-2823	704	12	article	article	NOUN
taxlaw-2823	704	13	shall	shall	AUX
taxlaw-2823	704	14	not	not	PART
taxlaw-2823	704	15	be	be	AUX
taxlaw-2823	704	16	accorded	accord	VERB
taxlaw-2823	704	17	with	with	ADP
taxlaw-2823	704	18	respect	respect	NOUN
taxlaw-2823	704	19	to	to	ADP
taxlaw-2823	704	20	citizens	citizen	NOUN
taxlaw-2823	704	21	,	,	PUNCT
taxlaw-2823	704	22	companies	company	NOUN
taxlaw-2823	704	23	,	,	PUNCT
taxlaw-2823	704	24	or	or	CCONJ
taxlaw-2823	704	25	other	other	ADJ
taxlaw-2823	704	26	entities	entity	NOUN
taxlaw-2823	704	27	of	of	ADP
taxlaw-2823	704	28	the	the	DET
taxlaw-2823	704	29	contracting	contracting	NOUN
taxlaw-2823	704	30	state	state	NOUN
taxlaw-2823	704	31	to	to	PART
taxlaw-2823	704	32	which	which	PRON
taxlaw-2823	704	33	application	application	NOUN
taxlaw-2823	704	34	is	be	AUX
taxlaw-2823	704	35	made	make	VERB
taxlaw-2823	704	36	.	.	PUNCT
taxlaw-2823	704	37	.	.	PUNCT
taxlaw-2823	704	38	.	.	PUNCT
taxlaw-2823	704	39	.	.	PUNCT
taxlaw-2823	705	1	"	"	PUNCT
taxlaw-2823	705	2	)	)	PUNCT
taxlaw-2823	705	3	;	;	PUNCT
taxlaw-2823	705	4	convention	convention	NOUN
taxlaw-2823	705	5	for	for	ADP
taxlaw-2823	705	6	the	the	DET
taxlaw-2823	705	7	avoidance	avoidance	NOUN
taxlaw-2823	705	8	of	of	ADP
taxlaw-2823	705	9	double	double	ADJ
taxlaw-2823	705	10	taxation	taxation	NOUN
taxlaw-2823	705	11	and	and	CCONJ
taxlaw-2823	705	12	the	the	DET
taxlaw-2823	705	13	preservation	preservation	NOUN
taxlaw-2823	705	14	of	of	ADP
taxlaw-2823	705	15	fiscal	fiscal	ADJ
taxlaw-2823	705	16	evasion	evasion	NOUN
taxlaw-2823	705	17	with	with	ADP
taxlaw-2823	705	18	respect	respect	NOUN
taxlaw-2823	705	19	to	to	ADP
taxlaw-2823	705	20	taxes	taxis	NOUN
taxlaw-2823	705	21	on	on	ADP
taxlaw-2823	705	22	income	income	NOUN
taxlaw-2823	705	23	,	,	PUNCT
taxlaw-2823	705	24	u.s.-den	u.s.-den	ADJ
taxlaw-2823	705	25	.	.	PUNCT
taxlaw-2823	705	26	,	,	PUNCT
taxlaw-2823	705	27	art	art	NOUN
taxlaw-2823	705	28	.	.	PUNCT
taxlaw-2823	706	1	27(8)(a	27(8)(a	NUM
taxlaw-2823	706	2	)	)	PUNCT
taxlaw-2823	706	3	,	,	PUNCT
taxlaw-2823	706	4	aug	aug	PROPN
taxlaw-2823	706	5	.	.	PROPN
taxlaw-2823	706	6	19	19	NUM
taxlaw-2823	706	7	,	,	PUNCT
taxlaw-2823	706	8	1999	1999	NUM
taxlaw-2823	706	9	,	,	PUNCT
taxlaw-2823	706	10	t.i.a.s	t.i.a.s	PROPN
taxlaw-2823	706	11	.	.	NOUN
taxlaw-2823	706	12	no	no	NOUN
taxlaw-2823	706	13	.	.	NOUN
taxlaw-2823	707	1	13,056	13,056	NUM
taxlaw-2823	707	2	(	(	PUNCT
taxlaw-2823	707	3	no	no	DET
taxlaw-2823	707	4	assistance	assistance	NOUN
taxlaw-2823	707	5	"	"	PUNCT
taxlaw-2823	707	6	where	where	SCONJ
taxlaw-2823	707	7	the	the	DET
taxlaw-2823	707	8	taxpayer	taxpayer	NOUN
taxlaw-2823	707	9	is	be	AUX
taxlaw-2823	707	10	an	an	DET
taxlaw-2823	707	11	individual	individual	NOUN
taxlaw-2823	707	12	,	,	PUNCT
taxlaw-2823	707	13	the	the	DET
taxlaw-2823	707	14	revenue	revenue	NOUN
taxlaw-2823	707	15	claim	claim	NOUN
taxlaw-2823	707	16	relates	relate	VERB
taxlaw-2823	707	17	to	to	ADP
taxlaw-2823	707	18	a	a	DET
taxlaw-2823	707	19	taxable	taxable	ADJ
taxlaw-2823	707	20	period	period	NOUN
taxlaw-2823	707	21	in	in	ADP
taxlaw-2823	707	22	which	which	PRON
taxlaw-2823	707	23	the	the	DET
taxlaw-2823	707	24	taxpayer	taxpayer	NOUN
taxlaw-2823	707	25	was	be	AUX
taxlaw-2823	707	26	a	a	DET
taxlaw-2823	707	27	citizen	citizen	NOUN
taxlaw-2823	707	28	of	of	ADP
taxlaw-2823	707	29	the	the	DET
taxlaw-2823	707	30	requested	request	VERB
taxlaw-2823	707	31	state	state	NOUN
taxlaw-2823	707	32	"	"	PUNCT
taxlaw-2823	707	33	)	)	PUNCT
taxlaw-2823	707	34	;	;	PUNCT
taxlaw-2823	708	1	convention	convention	NOUN
taxlaw-2823	708	2	for	for	ADP
taxlaw-2823	708	3	the	the	DET
taxlaw-2823	708	4	avoidance	avoidance	NOUN
taxlaw-2823	708	5	of	of	ADP
taxlaw-2823	708	6	double	double	ADJ
taxlaw-2823	708	7	taxation	taxation	NOUN
taxlaw-2823	708	8	and	and	CCONJ
taxlaw-2823	708	9	the	the	DET
taxlaw-2823	708	10	prevention	prevention	NOUN
taxlaw-2823	708	11	of	of	ADP
taxlaw-2823	708	12	fiscal	fiscal	ADJ
taxlaw-2823	708	13	evasion	evasion	NOUN
taxlaw-2823	708	14	with	with	ADP
taxlaw-2823	708	15	respect	respect	NOUN
taxlaw-2823	708	16	to	to	ADP
taxlaw-2823	708	17	taxes	taxis	NOUN
taxlaw-2823	708	18	on	on	ADP
taxlaw-2823	708	19	income	income	NOUN
taxlaw-2823	708	20	,	,	PUNCT
taxlaw-2823	708	21	with	with	ADP
taxlaw-2823	708	22	exchanges	exchange	NOUN
taxlaw-2823	708	23	and	and	CCONJ
taxlaw-2823	708	24	notes	note	NOUN
taxlaw-2823	708	25	,	,	PUNCT
taxlaw-2823	708	26	u.s.-neth	u.s.-neth	PROPN
taxlaw-2823	708	27	.	.	PROPN
taxlaw-2823	708	28	,	,	PUNCT
taxlaw-2823	708	29	art	art	NOUN
taxlaw-2823	708	30	.	.	PUNCT
taxlaw-2823	708	31	31(4	31(4	NUM
taxlaw-2823	708	32	)	)	PUNCT
taxlaw-2823	708	33	,	,	PUNCT
taxlaw-2823	708	34	dec	dec	PROPN
taxlaw-2823	708	35	.	.	PROPN
taxlaw-2823	708	36	18	18	NUM
taxlaw-2823	708	37	,	,	PUNCT
taxlaw-2823	708	38	1992	1992	NUM
taxlaw-2823	708	39	,	,	PUNCT
taxlaw-2823	708	40	2291	2291	NUM
taxlaw-2823	708	41	u.n.t.s	u.n.t.s	PROPN
taxlaw-2823	708	42	.	.	PROPN
taxlaw-2823	708	43	3	3	NUM
taxlaw-2823	708	44	(	(	PUNCT
taxlaw-2823	708	45	"	"	PUNCT
taxlaw-2823	708	46	the	the	DET
taxlaw-2823	708	47	assistance	assistance	NOUN
taxlaw-2823	708	48	provided	provide	VERB
taxlaw-2823	708	49	for	for	ADP
taxlaw-2823	708	50	in	in	ADP
taxlaw-2823	708	51	this	this	DET
taxlaw-2823	708	52	article	article	NOUN
taxlaw-2823	708	53	shall	shall	AUX
taxlaw-2823	708	54	not	not	PART
taxlaw-2823	708	55	be	be	AUX
taxlaw-2823	708	56	accorded	accord	VERB
taxlaw-2823	708	57	with	with	ADP
taxlaw-2823	708	58	respect	respect	NOUN
taxlaw-2823	708	59	to	to	ADP
taxlaw-2823	708	60	the	the	DET
taxlaw-2823	708	61	citizen	citizen	NOUN
taxlaw-2823	708	62	,	,	PUNCT
taxlaw-2823	708	63	corporations	corporation	NOUN
taxlaw-2823	708	64	,	,	PUNCT
taxlaw-2823	708	65	or	or	CCONJ
taxlaw-2823	708	66	other	other	ADJ
taxlaw-2823	708	67	entities	entity	NOUN
taxlaw-2823	708	68	of	of	ADP
taxlaw-2823	708	69	the	the	DET
taxlaw-2823	708	70	state	state	NOUN
taxlaw-2823	708	71	to	to	PART
taxlaw-2823	708	72	which	which	DET
taxlaw-2823	708	73	application	application	NOUN
taxlaw-2823	708	74	is	be	AUX
taxlaw-2823	708	75	made	make	VERB
taxlaw-2823	708	76	.	.	PUNCT
taxlaw-2823	708	77	.	.	PUNCT
taxlaw-2823	708	78	.	.	PUNCT
taxlaw-2823	708	79	.	.	PUNCT
taxlaw-2823	709	1	"	"	PUNCT
taxlaw-2823	709	2	)	)	PUNCT
taxlaw-2823	709	3	;	;	PUNCT
taxlaw-2823	709	4	convention	convention	NOUN
taxlaw-2823	709	5	for	for	ADP
taxlaw-2823	709	6	the	the	DET
taxlaw-2823	709	7	avoidance	avoidance	NOUN
taxlaw-2823	709	8	of	of	ADP
taxlaw-2823	709	9	double	double	ADJ
taxlaw-2823	709	10	taxation	taxation	NOUN
taxlaw-2823	709	11	and	and	CCONJ
taxlaw-2823	709	12	the	the	DET
taxlaw-2823	709	13	prevention	prevention	NOUN
taxlaw-2823	709	14	of	of	ADP
taxlaw-2823	709	15	fiscal	fiscal	ADJ
taxlaw-2823	709	16	evasion	evasion	NOUN
taxlaw-2823	709	17	with	with	ADP
taxlaw-2823	709	18	respect	respect	NOUN
taxlaw-2823	709	19	to	to	ADP
taxlaw-2823	709	20	taxes	taxis	NOUN
taxlaw-2823	709	21	on	on	ADP
taxlaw-2823	709	22	income	income	NOUN
taxlaw-2823	709	23	,	,	PUNCT
taxlaw-2823	709	24	u.s.-swed	u.s.-swed	PROPN
taxlaw-2823	709	25	.	.	PROPN
taxlaw-2823	709	26	,	,	PUNCT
taxlaw-2823	709	27	art	art	NOUN
taxlaw-2823	709	28	.	.	PUNCT
taxlaw-2823	710	1	27(4	27(4	ADJ
taxlaw-2823	710	2	)	)	PUNCT
taxlaw-2823	710	3	,	,	PUNCT
taxlaw-2823	710	4	sept	sept	PROPN
taxlaw-2823	710	5	.	.	PROPN
taxlaw-2823	710	6	1	1	NUM
taxlaw-2823	710	7	,	,	PUNCT
taxlaw-2823	710	8	1994	1994	NUM
taxlaw-2823	710	9	(	(	PUNCT
taxlaw-2823	710	10	"	"	PUNCT
taxlaw-2823	710	11	the	the	DET
taxlaw-2823	710	12	assistance	assistance	NOUN
taxlaw-2823	710	13	provided	provide	VERB
taxlaw-2823	710	14	for	for	ADP
taxlaw-2823	710	15	in	in	ADP
taxlaw-2823	710	16	this	this	DET
taxlaw-2823	710	17	article	article	NOUN
taxlaw-2823	710	18	shall	shall	AUX
taxlaw-2823	710	19	not	not	PART
taxlaw-2823	710	20	be	be	AUX
taxlaw-2823	710	21	accorded	accord	VERB
taxlaw-2823	710	22	with	with	ADP
taxlaw-2823	710	23	respect	respect	NOUN
taxlaw-2823	710	24	to	to	ADP
taxlaw-2823	710	25	the	the	DET
taxlaw-2823	710	26	citizens	citizen	NOUN
taxlaw-2823	710	27	,	,	PUNCT
taxlaw-2823	710	28	companies	company	NOUN
taxlaw-2823	710	29	,	,	PUNCT
taxlaw-2823	710	30	or	or	CCONJ
taxlaw-2823	710	31	other	other	ADJ
taxlaw-2823	710	32	entities	entity	NOUN
taxlaw-2823	710	33	of	of	ADP
taxlaw-2823	710	34	the	the	DET
taxlaw-2823	710	35	state	state	NOUN
taxlaw-2823	710	36	to	to	PART
taxlaw-2823	710	37	which	which	PRON
taxlaw-2823	710	38	the	the	DET
taxlaw-2823	710	39	application	application	NOUN
taxlaw-2823	710	40	is	be	AUX
taxlaw-2823	710	41	made	make	VERB
taxlaw-2823	710	42	.	.	PUNCT
taxlaw-2823	710	43	.	.	PUNCT
taxlaw-2823	710	44	.	.	PUNCT
taxlaw-2823	711	1	.	.	PUNCT
taxlaw-2823	712	1	)	)	PUNCT
taxlaw-2823	712	2	;	;	PUNCT
taxlaw-2823	712	3	convention	convention	NOUN
taxlaw-2823	712	4	with	with	ADP
taxlaw-2823	712	5	respect	respect	NOUN
taxlaw-2823	712	6	to	to	ADP
taxlaw-2823	712	7	taxes	taxis	NOUN
taxlaw-2823	712	8	on	on	ADP
taxlaw-2823	712	9	income	income	NOUN
taxlaw-2823	712	10	and	and	CCONJ
taxlaw-2823	712	11	capital	capital	NOUN
taxlaw-2823	712	12	,	,	PUNCT
taxlaw-2823	712	13	u.s.-can	u.s.-can	NOUN
taxlaw-2823	712	14	.	.	PROPN
taxlaw-2823	712	15	,	,	PUNCT
taxlaw-2823	712	16	art	art	NOUN
taxlaw-2823	712	17	.	.	PUNCT
taxlaw-2823	713	1	xxvi	xxvi	PROPN
taxlaw-2823	713	2	a(8)(a	a(8)(a	PROPN
taxlaw-2823	713	3	)	)	PUNCT
taxlaw-2823	713	4	,	,	PUNCT
taxlaw-2823	713	5	sept	sept	PROPN
taxlaw-2823	713	6	.	.	PROPN
taxlaw-2823	713	7	26	26	NUM
taxlaw-2823	713	8	,	,	PUNCT
taxlaw-2823	713	9	1980	1980	NUM
taxlaw-2823	713	10	,	,	PUNCT
taxlaw-2823	713	11	t.i.a.s	t.i.a.s	PROPN
taxlaw-2823	713	12	.	.	NOUN
taxlaw-2823	713	13	11,087	11,087	NUM
taxlaw-2823	713	14	(	(	PUNCT
taxlaw-2823	713	15	no	no	DET
taxlaw-2823	713	16	assistance	assistance	NOUN
taxlaw-2823	713	17	"	"	PUNCT
taxlaw-2823	714	1	[	[	X
taxlaw-2823	714	2	w]here	w]here	X
taxlaw-2823	714	3	the	the	DET
taxlaw-2823	714	4	taxpayer	taxpayer	NOUN
taxlaw-2823	714	5	is	be	AUX
taxlaw-2823	714	6	an	an	DET
taxlaw-2823	714	7	individual	individual	NOUN
taxlaw-2823	714	8	,	,	PUNCT
taxlaw-2823	714	9	the	the	DET
taxlaw-2823	714	10	revenue	revenue	NOUN
taxlaw-2823	714	11	claim	claim	NOUN
taxlaw-2823	714	12	relates	relate	VERB
taxlaw-2823	714	13	to	to	ADP
taxlaw-2823	714	14	a	a	DET
taxlaw-2823	714	15	taxable	taxable	ADJ
taxlaw-2823	714	16	period	period	NOUN
taxlaw-2823	714	17	in	in	ADP
taxlaw-2823	714	18	which	which	PRON
taxlaw-2823	714	19	the	the	DET
taxlaw-2823	714	20	taxpayer	taxpayer	NOUN
taxlaw-2823	714	21	was	be	AUX
taxlaw-2823	714	22	a	a	DET
taxlaw-2823	714	23	citizen	citizen	NOUN
taxlaw-2823	714	24	of	of	ADP
taxlaw-2823	714	25	the	the	DET
taxlaw-2823	714	26	requested	request	VERB
taxlaw-2823	714	27	state	state	NOUN
taxlaw-2823	714	28	.	.	PUNCT
taxlaw-2823	714	29	"	"	PUNCT
taxlaw-2823	714	30	)	)	PUNCT
taxlaw-2823	714	31	.	.	PUNCT
taxlaw-2823	715	1	239	239	NUM
taxlaw-2823	715	2	joint	joint	ADJ
taxlaw-2823	715	3	committee	committee	NOUN
taxlaw-2823	715	4	on	on	ADP
taxlaw-2823	715	5	tax’n	tax’n	NUM
taxlaw-2823	715	6	,	,	PUNCT
taxlaw-2823	715	7	explanation	explanation	NOUN
taxlaw-2823	715	8	of	of	ADP
taxlaw-2823	715	9	proposed	propose	VERB
taxlaw-2823	715	10	convention	convention	NOUN
taxlaw-2823	715	11	on	on	ADP
taxlaw-2823	715	12	mutual	mutual	ADJ
taxlaw-2823	715	13	administrative	administrative	ADJ
taxlaw-2823	715	14	assistance	assistance	NOUN
taxlaw-2823	715	15	in	in	ADP
taxlaw-2823	715	16	tax	tax	NOUN
taxlaw-2823	715	17	matters	matter	NOUN
taxlaw-2823	715	18	8	8	NUM
taxlaw-2823	715	19	(	(	PUNCT
taxlaw-2823	715	20	1990	1990	NUM
taxlaw-2823	715	21	)	)	PUNCT
taxlaw-2823	715	22	.	.	PUNCT
taxlaw-2823	716	1	196	196	NUM
taxlaw-2823	716	2	columbia	columbia	PROPN
taxlaw-2823	716	3	journal	journal	PROPN
taxlaw-2823	716	4	of	of	ADP
taxlaw-2823	716	5	tax	tax	NOUN
taxlaw-2823	716	6	law	law	NOUN
taxlaw-2823	716	7	[	[	X
taxlaw-2823	716	8	vol.5:170	vol.5:170	PROPN
taxlaw-2823	716	9	u.s	u.s	PROPN
taxlaw-2823	716	10	.	.	PROPN
taxlaw-2823	716	11	law	law	NOUN
taxlaw-2823	716	12	waives	waive	VERB
taxlaw-2823	716	13	her	her	PRON
taxlaw-2823	716	14	obligation	obligation	NOUN
taxlaw-2823	716	15	to	to	PART
taxlaw-2823	716	16	pay	pay	VERB
taxlaw-2823	716	17	taxes	taxis	NOUN
taxlaw-2823	716	18	on	on	ADP
taxlaw-2823	716	19	that	that	DET
taxlaw-2823	716	20	income	income	NOUN
taxlaw-2823	716	21	.	.	PUNCT
taxlaw-2823	717	1	even	even	ADV
taxlaw-2823	717	2	tax	tax	NOUN
taxlaw-2823	717	3	treaties	treaty	NOUN
taxlaw-2823	717	4	,	,	PUNCT
taxlaw-2823	717	5	which	which	PRON
taxlaw-2823	717	6	work	work	VERB
taxlaw-2823	717	7	to	to	PART
taxlaw-2823	717	8	limit	limit	VERB
taxlaw-2823	717	9	the	the	DET
taxlaw-2823	717	10	double	double	ADJ
taxlaw-2823	717	11	taxation	taxation	NOUN
taxlaw-2823	717	12	of	of	ADP
taxlaw-2823	717	13	the	the	DET
taxlaw-2823	717	14	same	same	ADJ
taxlaw-2823	717	15	income	income	NOUN
taxlaw-2823	717	16	,	,	PUNCT
taxlaw-2823	717	17	acknowledge	acknowledge	VERB
taxlaw-2823	717	18	that	that	SCONJ
taxlaw-2823	717	19	a	a	DET
taxlaw-2823	717	20	foreign	foreign	ADJ
taxlaw-2823	717	21	country	country	NOUN
taxlaw-2823	717	22	can	can	AUX
taxlaw-2823	717	23	tax	tax	VERB
taxlaw-2823	717	24	a	a	DET
taxlaw-2823	717	25	u.s	u.s	PROPN
taxlaw-2823	717	26	.	.	PROPN
taxlaw-2823	717	27	person	person	NOUN
taxlaw-2823	717	28	in	in	ADP
taxlaw-2823	717	29	certain	certain	ADJ
taxlaw-2823	717	30	circumstances.240	circumstances.240	NOUN
taxlaw-2823	717	31	provided	provide	VERB
taxlaw-2823	717	32	the	the	DET
taxlaw-2823	717	33	u.s	u.s	PROPN
taxlaw-2823	717	34	.	.	PROPN
taxlaw-2823	717	35	person	person	NOUN
taxlaw-2823	717	36	acted	act	VERB
taxlaw-2823	717	37	in	in	ADP
taxlaw-2823	717	38	a	a	DET
taxlaw-2823	717	39	way	way	NOUN
taxlaw-2823	717	40	that	that	PRON
taxlaw-2823	717	41	subjected	subject	VERB
taxlaw-2823	717	42	her	she	PRON
taxlaw-2823	717	43	to	to	ADP
taxlaw-2823	717	44	the	the	DET
taxlaw-2823	717	45	jurisdiction	jurisdiction	NOUN
taxlaw-2823	717	46	of	of	ADP
taxlaw-2823	717	47	the	the	DET
taxlaw-2823	717	48	foreign	foreign	ADJ
taxlaw-2823	717	49	tax	tax	NOUN
taxlaw-2823	717	50	law	law	NOUN
taxlaw-2823	717	51	,	,	PUNCT
taxlaw-2823	717	52	she	she	PRON
taxlaw-2823	717	53	owes	owe	VERB
taxlaw-2823	717	54	the	the	DET
taxlaw-2823	717	55	foreign	foreign	ADJ
taxlaw-2823	717	56	taxes	taxis	NOUN
taxlaw-2823	717	57	.	.	PUNCT
taxlaw-2823	718	1	although	although	SCONJ
taxlaw-2823	718	2	the	the	DET
taxlaw-2823	718	3	u.s	u.s	PROPN
taxlaw-2823	718	4	.	.	PROPN
taxlaw-2823	718	5	does	do	AUX
taxlaw-2823	718	6	not	not	PART
taxlaw-2823	718	7	shield	shield	VERB
taxlaw-2823	718	8	its	its	PRON
taxlaw-2823	718	9	citizens	citizen	NOUN
taxlaw-2823	718	10	from	from	ADP
taxlaw-2823	718	11	paying	pay	VERB
taxlaw-2823	718	12	foreign	foreign	ADJ
taxlaw-2823	718	13	taxes	taxis	NOUN
taxlaw-2823	718	14	,	,	PUNCT
taxlaw-2823	718	15	the	the	DET
taxlaw-2823	718	16	u.s	u.s	PROPN
taxlaw-2823	718	17	.	.	PROPN
taxlaw-2823	718	18	does	do	AUX
taxlaw-2823	718	19	have	have	VERB
taxlaw-2823	718	20	revenue	revenue	NOUN
taxlaw-2823	718	21	reasons	reason	NOUN
taxlaw-2823	718	22	to	to	PART
taxlaw-2823	718	23	prefer	prefer	VERB
taxlaw-2823	718	24	not	not	PART
taxlaw-2823	718	25	to	to	PART
taxlaw-2823	718	26	enforce	enforce	VERB
taxlaw-2823	718	27	foreign	foreign	ADJ
taxlaw-2823	718	28	tax	tax	NOUN
taxlaw-2823	718	29	judgments	judgment	NOUN
taxlaw-2823	718	30	against	against	ADP
taxlaw-2823	718	31	residents	resident	NOUN
taxlaw-2823	718	32	.	.	PUNCT
taxlaw-2823	719	1	the	the	DET
taxlaw-2823	719	2	u.s	u.s	PROPN
taxlaw-2823	719	3	.	.	PROPN
taxlaw-2823	719	4	allows	allow	VERB
taxlaw-2823	719	5	taxpayers	taxpayer	NOUN
taxlaw-2823	719	6	to	to	PART
taxlaw-2823	719	7	apply	apply	VERB
taxlaw-2823	719	8	a	a	DET
taxlaw-2823	719	9	credit	credit	NOUN
taxlaw-2823	719	10	against	against	ADP
taxlaw-2823	719	11	their	their	PRON
taxlaw-2823	719	12	u.s	u.s	PROPN
taxlaw-2823	719	13	.	.	PROPN
taxlaw-2823	719	14	taxes	taxis	NOUN
taxlaw-2823	719	15	in	in	ADP
taxlaw-2823	719	16	the	the	DET
taxlaw-2823	719	17	amount	amount	NOUN
taxlaw-2823	719	18	of	of	ADP
taxlaw-2823	719	19	foreign	foreign	ADJ
taxlaw-2823	719	20	taxes	taxis	NOUN
taxlaw-2823	719	21	they	they	PRON
taxlaw-2823	719	22	pay.241	pay.241	VERB
taxlaw-2823	719	23	to	to	ADP
taxlaw-2823	719	24	the	the	DET
taxlaw-2823	719	25	extent	extent	NOUN
taxlaw-2823	719	26	the	the	DET
taxlaw-2823	719	27	u.s	u.s	PROPN
taxlaw-2823	719	28	.	.	PROPN
taxlaw-2823	719	29	enforced	enforce	VERB
taxlaw-2823	719	30	a	a	DET
taxlaw-2823	719	31	foreign	foreign	ADJ
taxlaw-2823	719	32	tax	tax	NOUN
taxlaw-2823	719	33	judgment	judgment	NOUN
taxlaw-2823	719	34	,	,	PUNCT
taxlaw-2823	719	35	then	then	ADV
taxlaw-2823	719	36	,	,	PUNCT
taxlaw-2823	719	37	the	the	DET
taxlaw-2823	719	38	taxes	taxis	NOUN
taxlaw-2823	719	39	the	the	DET
taxlaw-2823	719	40	u.s	u.s	PROPN
taxlaw-2823	719	41	.	.	PROPN
taxlaw-2823	719	42	collected	collect	VERB
taxlaw-2823	719	43	on	on	ADP
taxlaw-2823	719	44	behalf	behalf	NOUN
taxlaw-2823	719	45	of	of	ADP
taxlaw-2823	719	46	the	the	DET
taxlaw-2823	719	47	foreign	foreign	ADJ
taxlaw-2823	719	48	sovereign	sovereign	NOUN
taxlaw-2823	719	49	would	would	AUX
taxlaw-2823	719	50	reduce	reduce	VERB
taxlaw-2823	719	51	u.s	u.s	PROPN
taxlaw-2823	719	52	.	.	PROPN
taxlaw-2823	719	53	revenue	revenue	NOUN
taxlaw-2823	719	54	dollar	dollar	NOUN
taxlaw-2823	719	55	for	for	ADP
taxlaw-2823	719	56	dollar.242	dollar.242	NOUN
taxlaw-2823	719	57	because	because	SCONJ
taxlaw-2823	719	58	the	the	DET
taxlaw-2823	719	59	foreign	foreign	ADJ
taxlaw-2823	719	60	tax	tax	NOUN
taxlaw-2823	719	61	credit	credit	NOUN
taxlaw-2823	719	62	would	would	AUX
taxlaw-2823	719	63	reduce	reduce	VERB
taxlaw-2823	719	64	u.s	u.s	PROPN
taxlaw-2823	719	65	.	.	PROPN
taxlaw-2823	719	66	revenue	revenue	NOUN
taxlaw-2823	719	67	,	,	PUNCT
taxlaw-2823	719	68	enforcing	enforce	VERB
taxlaw-2823	719	69	a	a	DET
taxlaw-2823	719	70	foreign	foreign	ADJ
taxlaw-2823	719	71	tax	tax	NOUN
taxlaw-2823	719	72	judgment	judgment	NOUN
taxlaw-2823	719	73	against	against	ADP
taxlaw-2823	719	74	a	a	DET
taxlaw-2823	719	75	u.s	u.s	PROPN
taxlaw-2823	719	76	.	.	PROPN
taxlaw-2823	719	77	citizen	citizen	PROPN
taxlaw-2823	719	78	or	or	CCONJ
taxlaw-2823	719	79	resident	resident	NOUN
taxlaw-2823	719	80	would	would	AUX
taxlaw-2823	719	81	cost	cost	VERB
taxlaw-2823	719	82	the	the	DET
taxlaw-2823	719	83	u.s	u.s	PROPN
taxlaw-2823	719	84	.	.	PROPN
taxlaw-2823	719	85	government	government	NOUN
taxlaw-2823	719	86	money	money	NOUN
taxlaw-2823	719	87	.	.	PUNCT
taxlaw-2823	720	1	as	as	ADP
taxlaw-2823	720	2	such	such	ADJ
taxlaw-2823	720	3	,	,	PUNCT
taxlaw-2823	720	4	even	even	ADV
taxlaw-2823	720	5	as	as	SCONJ
taxlaw-2823	720	6	it	it	PRON
taxlaw-2823	720	7	repeals	repeal	VERB
taxlaw-2823	720	8	the	the	DET
taxlaw-2823	720	9	revenue	revenue	NOUN
taxlaw-2823	720	10	rule	rule	NOUN
taxlaw-2823	720	11	,	,	PUNCT
taxlaw-2823	720	12	the	the	DET
taxlaw-2823	720	13	u.s	u.s	PROPN
taxlaw-2823	720	14	.	.	PROPN
taxlaw-2823	720	15	may	may	AUX
taxlaw-2823	720	16	have	have	VERB
taxlaw-2823	720	17	a	a	DET
taxlaw-2823	720	18	legitimate	legitimate	ADJ
taxlaw-2823	720	19	incentive	incentive	NOUN
taxlaw-2823	720	20	to	to	PART
taxlaw-2823	720	21	carve	carve	VERB
taxlaw-2823	720	22	out	out	ADP
taxlaw-2823	720	23	of	of	ADP
taxlaw-2823	720	24	its	its	PRON
taxlaw-2823	720	25	enforcement	enforcement	NOUN
taxlaw-2823	720	26	obligation	obligation	NOUN
taxlaw-2823	720	27	taxes	taxis	NOUN
taxlaw-2823	720	28	owed	owe	VERB
taxlaw-2823	720	29	by	by	ADP
taxlaw-2823	720	30	citizens.243	citizens.243	PROPN
taxlaw-2823	720	31	vi	vi	PROPN
taxlaw-2823	720	32	.	.	PUNCT
taxlaw-2823	721	1	a	a	DET
taxlaw-2823	721	2	framework	framework	NOUN
taxlaw-2823	721	3	for	for	ADP
taxlaw-2823	721	4	revocation	revocation	NOUN
taxlaw-2823	721	5	:	:	PUNCT
taxlaw-2823	721	6	administrative	administrative	ADJ
taxlaw-2823	721	7	considerations	consideration	NOUN
taxlaw-2823	721	8	a.	a.	NOUN
taxlaw-2823	721	9	judicial	judicial	ADJ
taxlaw-2823	721	10	inquiries	inquiry	NOUN
taxlaw-2823	721	11	to	to	PART
taxlaw-2823	721	12	avoid	avoid	VERB
taxlaw-2823	721	13	economic	economic	ADJ
taxlaw-2823	721	14	imperialism	imperialism	NOUN
taxlaw-2823	721	15	,	,	PUNCT
taxlaw-2823	721	16	any	any	DET
taxlaw-2823	721	17	repeal	repeal	NOUN
taxlaw-2823	721	18	of	of	ADP
taxlaw-2823	721	19	the	the	DET
taxlaw-2823	721	20	revenue	revenue	NOUN
taxlaw-2823	721	21	rule	rule	NOUN
taxlaw-2823	721	22	would	would	AUX
taxlaw-2823	721	23	need	need	VERB
taxlaw-2823	721	24	to	to	PART
taxlaw-2823	721	25	cabin	cabin	VERB
taxlaw-2823	721	26	the	the	DET
taxlaw-2823	721	27	inquiries	inquiry	NOUN
taxlaw-2823	721	28	u.s	u.s	PROPN
taxlaw-2823	721	29	.	.	PROPN
taxlaw-2823	721	30	courts	court	NOUN
taxlaw-2823	721	31	can	can	AUX
taxlaw-2823	721	32	make	make	VERB
taxlaw-2823	721	33	.	.	PUNCT
taxlaw-2823	722	1	specifically	specifically	ADV
taxlaw-2823	722	2	,	,	PUNCT
taxlaw-2823	722	3	courts	court	NOUN
taxlaw-2823	722	4	being	be	AUX
taxlaw-2823	722	5	asked	ask	VERB
taxlaw-2823	722	6	to	to	PART
taxlaw-2823	722	7	recognize	recognize	VERB
taxlaw-2823	722	8	and	and	CCONJ
taxlaw-2823	722	9	enforce	enforce	VERB
taxlaw-2823	722	10	foreign	foreign	ADJ
taxlaw-2823	722	11	tax	tax	NOUN
taxlaw-2823	722	12	judgments	judgment	NOUN
taxlaw-2823	722	13	must	must	AUX
taxlaw-2823	722	14	be	be	AUX
taxlaw-2823	722	15	limited	limit	VERB
taxlaw-2823	722	16	to	to	ADP
taxlaw-2823	722	17	two	two	NUM
taxlaw-2823	722	18	inquiries	inquiry	NOUN
taxlaw-2823	722	19	.	.	PUNCT
taxlaw-2823	723	1	first	first	ADV
taxlaw-2823	723	2	,	,	PUNCT
taxlaw-2823	723	3	they	they	PRON
taxlaw-2823	723	4	can	can	AUX
taxlaw-2823	723	5	look	look	VERB
taxlaw-2823	723	6	at	at	ADP
taxlaw-2823	723	7	the	the	DET
taxlaw-2823	723	8	fairness	fairness	NOUN
taxlaw-2823	723	9	of	of	ADP
taxlaw-2823	723	10	the	the	DET
taxlaw-2823	723	11	judicial	judicial	ADJ
taxlaw-2823	723	12	procedure	procedure	NOUN
taxlaw-2823	723	13	in	in	ADP
taxlaw-2823	723	14	the	the	DET
taxlaw-2823	723	15	foreign	foreign	ADJ
taxlaw-2823	723	16	country	country	NOUN
taxlaw-2823	723	17	.	.	PUNCT
taxlaw-2823	724	1	if	if	SCONJ
taxlaw-2823	724	2	the	the	DET
taxlaw-2823	724	3	procedure	procedure	NOUN
taxlaw-2823	724	4	would	would	AUX
taxlaw-2823	724	5	not	not	PART
taxlaw-2823	724	6	qualify	qualify	VERB
taxlaw-2823	724	7	for	for	ADP
taxlaw-2823	724	8	enforcement	enforcement	NOUN
taxlaw-2823	724	9	under	under	ADP
taxlaw-2823	724	10	the	the	DET
taxlaw-2823	724	11	current	current	ADJ
taxlaw-2823	724	12	common	common	ADJ
taxlaw-2823	724	13	law	law	NOUN
taxlaw-2823	724	14	or	or	CCONJ
taxlaw-2823	724	15	the	the	DET
taxlaw-2823	724	16	applicable	applicable	ADJ
taxlaw-2823	724	17	uniform	uniform	ADJ
taxlaw-2823	724	18	act	act	PROPN
taxlaw-2823	724	19	,	,	PUNCT
taxlaw-2823	724	20	it	it	PRON
taxlaw-2823	724	21	should	should	AUX
taxlaw-2823	724	22	not	not	PART
taxlaw-2823	724	23	qualify	qualify	VERB
taxlaw-2823	724	24	in	in	ADP
taxlaw-2823	724	25	the	the	DET
taxlaw-2823	724	26	revenue	revenue	NOUN
taxlaw-2823	724	27	context	context	NOUN
taxlaw-2823	724	28	.	.	PUNCT
taxlaw-2823	725	1	second	second	ADJ
taxlaw-2823	725	2	,	,	PUNCT
taxlaw-2823	725	3	courts	court	NOUN
taxlaw-2823	725	4	should	should	AUX
taxlaw-2823	725	5	have	have	VERB
taxlaw-2823	725	6	the	the	DET
taxlaw-2823	725	7	ability	ability	NOUN
taxlaw-2823	725	8	to	to	PART
taxlaw-2823	725	9	look	look	VERB
taxlaw-2823	725	10	at	at	ADP
taxlaw-2823	725	11	the	the	DET
taxlaw-2823	725	12	actual	actual	ADJ
taxlaw-2823	725	13	imposition	imposition	NOUN
taxlaw-2823	725	14	of	of	ADP
taxlaw-2823	725	15	the	the	DET
taxlaw-2823	725	16	tax	tax	NOUN
taxlaw-2823	725	17	.	.	PUNCT
taxlaw-2823	726	1	in	in	ADP
taxlaw-2823	726	2	general	general	ADJ
taxlaw-2823	726	3	,	,	PUNCT
taxlaw-2823	726	4	the	the	DET
taxlaw-2823	726	5	united	united	PROPN
taxlaw-2823	726	6	states	states	PROPN
taxlaw-2823	726	7	should	should	AUX
taxlaw-2823	726	8	not	not	PART
taxlaw-2823	726	9	make	make	VERB
taxlaw-2823	726	10	judgments	judgment	NOUN
taxlaw-2823	726	11	about	about	ADP
taxlaw-2823	726	12	foreign	foreign	ADJ
taxlaw-2823	726	13	tax	tax	NOUN
taxlaw-2823	726	14	systems	system	NOUN
taxlaw-2823	726	15	.	.	PUNCT
taxlaw-2823	727	1	defendants	defendant	NOUN
taxlaw-2823	727	2	should	should	AUX
taxlaw-2823	727	3	,	,	PUNCT
taxlaw-2823	727	4	however	however	ADV
taxlaw-2823	727	5	,	,	PUNCT
taxlaw-2823	727	6	have	have	VERB
taxlaw-2823	727	7	the	the	DET
taxlaw-2823	727	8	ability	ability	NOUN
taxlaw-2823	727	9	to	to	PART
taxlaw-2823	727	10	demonstrate	demonstrate	VERB
taxlaw-2823	727	11	that	that	SCONJ
taxlaw-2823	727	12	the	the	DET
taxlaw-2823	727	13	tax	tax	NOUN
taxlaw-2823	727	14	was	be	AUX
taxlaw-2823	727	15	targeted	target	VERB
taxlaw-2823	727	16	specifically	specifically	ADV
taxlaw-2823	727	17	at	at	ADP
taxlaw-2823	727	18	them	they	PRON
taxlaw-2823	727	19	,	,	PUNCT
taxlaw-2823	727	20	rather	rather	ADV
taxlaw-2823	727	21	than	than	ADP
taxlaw-2823	727	22	being	be	AUX
taxlaw-2823	727	23	generally	generally	ADV
taxlaw-2823	727	24	applicable	applicable	ADJ
taxlaw-2823	727	25	.	.	PUNCT
taxlaw-2823	728	1	if	if	SCONJ
taxlaw-2823	728	2	the	the	DET
taxlaw-2823	728	3	tax	tax	NOUN
taxlaw-2823	728	4	captured	capture	VERB
taxlaw-2823	728	5	a	a	DET
taxlaw-2823	728	6	small	small	ADJ
taxlaw-2823	728	7	group	group	NOUN
taxlaw-2823	728	8	of	of	ADP
taxlaw-2823	728	9	people	people	NOUN
taxlaw-2823	728	10	for	for	ADP
taxlaw-2823	728	11	a	a	DET
taxlaw-2823	728	12	purpose	purpose	NOUN
taxlaw-2823	728	13	contrary	contrary	ADJ
taxlaw-2823	728	14	to	to	ADP
taxlaw-2823	728	15	u.s	u.s	PROPN
taxlaw-2823	728	16	.	.	PROPN
taxlaw-2823	728	17	public	public	ADJ
taxlaw-2823	728	18	policy	policy	NOUN
taxlaw-2823	728	19	and	and	CCONJ
taxlaw-2823	728	20	one	one	NUM
taxlaw-2823	728	21	without	without	ADP
taxlaw-2823	728	22	a	a	DET
taxlaw-2823	728	23	revenue	revenue	NOUN
taxlaw-2823	728	24	explanation	explanation	NOUN
taxlaw-2823	728	25	(	(	PUNCT
taxlaw-2823	728	26	e.g.	e.g.	ADV
taxlaw-2823	728	27	,	,	PUNCT
taxlaw-2823	728	28	because	because	SCONJ
taxlaw-2823	728	29	of	of	ADP
taxlaw-2823	728	30	their	their	PRON
taxlaw-2823	728	31	political	political	ADJ
taxlaw-2823	728	32	beliefs	belief	NOUN
taxlaw-2823	728	33	,	,	PUNCT
taxlaw-2823	728	34	rather	rather	ADV
taxlaw-2823	728	35	than	than	ADP
taxlaw-2823	728	36	because	because	SCONJ
taxlaw-2823	728	37	of	of	ADP
taxlaw-2823	728	38	their	their	PRON
taxlaw-2823	728	39	level	level	NOUN
taxlaw-2823	728	40	of	of	ADP
taxlaw-2823	728	41	income	income	NOUN
taxlaw-2823	728	42	or	or	CCONJ
taxlaw-2823	728	43	their	their	PRON
taxlaw-2823	728	44	business	business	NOUN
taxlaw-2823	728	45	organization	organization	NOUN
taxlaw-2823	728	46	)	)	PUNCT
taxlaw-2823	728	47	,	,	PUNCT
taxlaw-2823	728	48	a	a	DET
taxlaw-2823	728	49	u.s	u.s	PROPN
taxlaw-2823	728	50	.	.	PROPN
taxlaw-2823	728	51	court	court	NOUN
taxlaw-2823	728	52	should	should	AUX
taxlaw-2823	728	53	be	be	AUX
taxlaw-2823	728	54	able	able	ADJ
taxlaw-2823	728	55	to	to	PART
taxlaw-2823	728	56	decline	decline	VERB
taxlaw-2823	728	57	to	to	PART
taxlaw-2823	728	58	enforce	enforce	VERB
taxlaw-2823	728	59	the	the	DET
taxlaw-2823	728	60	tax	tax	NOUN
taxlaw-2823	728	61	judgment	judgment	NOUN
taxlaw-2823	728	62	.	.	PUNCT
taxlaw-2823	729	1	b.	b.	PROPN
taxlaw-2823	729	2	using	use	VERB
taxlaw-2823	729	3	treaties	treaty	NOUN
taxlaw-2823	729	4	to	to	PART
taxlaw-2823	729	5	revoke	revoke	VERB
taxlaw-2823	729	6	the	the	DET
taxlaw-2823	729	7	revenue	revenue	NOUN
taxlaw-2823	729	8	rule	rule	NOUN
taxlaw-2823	729	9	treaties	treaty	NOUN
taxlaw-2823	729	10	represent	represent	VERB
taxlaw-2823	729	11	a	a	DET
taxlaw-2823	729	12	natural	natural	ADJ
taxlaw-2823	729	13	starting	starting	NOUN
taxlaw-2823	729	14	point	point	NOUN
taxlaw-2823	729	15	for	for	ADP
taxlaw-2823	729	16	revoking	revoke	VERB
taxlaw-2823	729	17	the	the	DET
taxlaw-2823	729	18	revenue	revenue	NOUN
taxlaw-2823	729	19	rule	rule	NOUN
taxlaw-2823	729	20	.	.	PUNCT
taxlaw-2823	730	1	the	the	DET
taxlaw-2823	730	2	united	united	PROPN
taxlaw-2823	730	3	states	states	PROPN
taxlaw-2823	730	4	is	be	AUX
taxlaw-2823	730	5	a	a	DET
taxlaw-2823	730	6	signatory	signatory	NOUN
taxlaw-2823	730	7	of	of	ADP
taxlaw-2823	730	8	the	the	DET
taxlaw-2823	730	9	oecd	oecd	PROPN
taxlaw-2823	730	10	convention	convention	PROPN
taxlaw-2823	730	11	on	on	ADP
taxlaw-2823	730	12	mutual	mutual	ADJ
taxlaw-2823	730	13	administrative	administrative	ADJ
taxlaw-2823	730	14	assistance	assistance	NOUN
taxlaw-2823	730	15	in	in	ADP
taxlaw-2823	730	16	tax	tax	NOUN
taxlaw-2823	730	17	matters,244	matters,244	PROPN
taxlaw-2823	730	18	which	which	PRON
taxlaw-2823	730	19	provides	provide	VERB
taxlaw-2823	730	20	for	for	ADP
taxlaw-2823	730	21	mutual	mutual	ADJ
taxlaw-2823	730	22	assistance	assistance	NOUN
taxlaw-2823	730	23	in	in	ADP
taxlaw-2823	730	24	collecting	collect	VERB
taxlaw-2823	730	25	taxes.245	taxes.245	NUM
taxlaw-2823	730	26	more	more	ADJ
taxlaw-2823	730	27	than	than	ADP
taxlaw-2823	730	28	sixty	sixty	NUM
taxlaw-2823	730	29	countries	country	NOUN
taxlaw-2823	730	30	,	,	PUNCT
taxlaw-2823	730	31	including	include	VERB
taxlaw-2823	730	32	a	a	DET
taxlaw-2823	730	33	number	number	NOUN
taxlaw-2823	730	34	of	of	ADP
taxlaw-2823	730	35	developing	develop	VERB
taxlaw-2823	730	36	economies	economy	NOUN
taxlaw-2823	730	37	in	in	ADP
taxlaw-2823	730	38	latin	latin	PROPN
taxlaw-2823	730	39	america	america	PROPN
taxlaw-2823	730	40	240	240	NUM
taxlaw-2823	730	41	see	see	NOUN
taxlaw-2823	730	42	,	,	PUNCT
taxlaw-2823	730	43	e.g.	e.g.	ADV
taxlaw-2823	730	44	,	,	PUNCT
taxlaw-2823	730	45	united	united	PROPN
taxlaw-2823	730	46	states	states	PROPN
taxlaw-2823	730	47	model	model	PROPN
taxlaw-2823	730	48	income	income	PROPN
taxlaw-2823	730	49	tax	tax	PROPN
taxlaw-2823	730	50	convention	convention	NOUN
taxlaw-2823	730	51	of	of	ADP
taxlaw-2823	730	52	2006	2006	NUM
taxlaw-2823	730	53	art	art	NOUN
taxlaw-2823	730	54	.	.	PUNCT
taxlaw-2823	731	1	16(1	16(1	X
taxlaw-2823	731	2	)	)	PUNCT
taxlaw-2823	731	3	(	(	PUNCT
taxlaw-2823	731	4	allowing	allow	VERB
taxlaw-2823	731	5	treaty	treaty	NOUN
taxlaw-2823	731	6	partner	partner	NOUN
taxlaw-2823	731	7	to	to	ADP
taxlaw-2823	731	8	tax	tax	NOUN
taxlaw-2823	731	9	income	income	NOUN
taxlaw-2823	731	10	of	of	ADP
taxlaw-2823	731	11	u.s	u.s	PROPN
taxlaw-2823	731	12	.	.	PROPN
taxlaw-2823	731	13	entertainers	entertainer	NOUN
taxlaw-2823	731	14	and	and	CCONJ
taxlaw-2823	731	15	athletes	athlete	NOUN
taxlaw-2823	731	16	earned	earn	VERB
taxlaw-2823	731	17	in	in	ADP
taxlaw-2823	731	18	the	the	DET
taxlaw-2823	731	19	treaty	treaty	NOUN
taxlaw-2823	731	20	country	country	NOUN
taxlaw-2823	731	21	)	)	PUNCT
taxlaw-2823	731	22	.	.	PUNCT
taxlaw-2823	732	1	241	241	NUM
taxlaw-2823	732	2	i.r.c	i.r.c	NOUN
taxlaw-2823	732	3	.	.	PUNCT
taxlaw-2823	733	1	§	§	PROPN
taxlaw-2823	733	2	901(a	901(a	PROPN
taxlaw-2823	733	3	)	)	PUNCT
taxlaw-2823	733	4	(	(	PUNCT
taxlaw-2823	733	5	2012	2012	NUM
taxlaw-2823	733	6	)	)	PUNCT
taxlaw-2823	733	7	.	.	PUNCT
taxlaw-2823	734	1	242	242	NUM
taxlaw-2823	735	1	i	i	PRON
taxlaw-2823	735	2	d.	d.	PROPN
taxlaw-2823	735	3	243	243	NUM
taxlaw-2823	735	4	for	for	ADP
taxlaw-2823	735	5	a	a	DET
taxlaw-2823	735	6	discussion	discussion	NOUN
taxlaw-2823	735	7	of	of	ADP
taxlaw-2823	735	8	how	how	SCONJ
taxlaw-2823	735	9	to	to	PART
taxlaw-2823	735	10	respond	respond	VERB
taxlaw-2823	735	11	to	to	ADP
taxlaw-2823	735	12	the	the	DET
taxlaw-2823	735	13	incentives	incentive	NOUN
taxlaw-2823	735	14	raised	raise	VERB
taxlaw-2823	735	15	by	by	ADP
taxlaw-2823	735	16	the	the	DET
taxlaw-2823	735	17	foreign	foreign	ADJ
taxlaw-2823	735	18	tax	tax	NOUN
taxlaw-2823	735	19	credit	credit	NOUN
taxlaw-2823	735	20	,	,	PUNCT
taxlaw-2823	735	21	see	see	VERB
taxlaw-2823	735	22	infra	infra	NOUN
taxlaw-2823	735	23	section	section	NOUN
taxlaw-2823	735	24	error	error	NOUN
taxlaw-2823	735	25	!	!	PUNCT
taxlaw-2823	736	1	reference	reference	NOUN
taxlaw-2823	736	2	source	source	NOUN
taxlaw-2823	736	3	not	not	PART
taxlaw-2823	736	4	found	find	VERB
taxlaw-2823	736	5	..	..	PUNCT
taxlaw-2823	736	6	error	error	NOUN
taxlaw-2823	736	7	!	!	PUNCT
taxlaw-2823	737	1	reference	reference	NOUN
taxlaw-2823	737	2	source	source	NOUN
taxlaw-2823	737	3	not	not	PART
taxlaw-2823	737	4	found	find	VERB
taxlaw-2823	737	5	..	..	PUNCT
taxlaw-2823	737	6	244	244	NUM
taxlaw-2823	737	7	see	see	VERB
taxlaw-2823	737	8	oecd	oecd	PROPN
taxlaw-2823	737	9	,	,	PUNCT
taxlaw-2823	737	10	status	status	NOUN
taxlaw-2823	737	11	of	of	ADP
taxlaw-2823	737	12	the	the	DET
taxlaw-2823	737	13	convention	convention	NOUN
taxlaw-2823	737	14	on	on	ADP
taxlaw-2823	737	15	mutual	mutual	ADJ
taxlaw-2823	737	16	administrative	administrative	ADJ
taxlaw-2823	737	17	assistance	assistance	NOUN
taxlaw-2823	737	18	in	in	ADP
taxlaw-2823	737	19	tax	tax	NOUN
taxlaw-2823	737	20	matters	matter	NOUN
taxlaw-2823	737	21	and	and	CCONJ
taxlaw-2823	737	22	amending	amend	VERB
taxlaw-2823	737	23	protocol—19	protocol—19	NOUN
taxlaw-2823	737	24	march	march	PROPN
taxlaw-2823	737	25	2014	2014	NUM
taxlaw-2823	738	1	[	[	X
taxlaw-2823	738	2	hereinafter	hereinafter	NOUN
taxlaw-2823	738	3	,	,	PUNCT
taxlaw-2823	738	4	status	status	NOUN
taxlaw-2823	738	5	of	of	ADP
taxlaw-2823	738	6	the	the	DET
taxlaw-2823	738	7	convention	convention	NOUN
taxlaw-2823	738	8	]	]	PUNCT
taxlaw-2823	738	9	,	,	PUNCT
taxlaw-2823	738	10	available	available	ADJ
taxlaw-2823	738	11	at	at	ADP
taxlaw-2823	738	12	http://www.oecd.org/tax/exchange-of-tax-information/status_of_convention.pdf	http://www.oecd.org/tax/exchange-of-tax-information/status_of_convention.pdf	NOUN
taxlaw-2823	738	13	(	(	PUNCT
taxlaw-2823	738	14	listing	list	VERB
taxlaw-2823	738	15	signatories	signatory	NOUN
taxlaw-2823	738	16	to	to	ADP
taxlaw-2823	738	17	the	the	DET
taxlaw-2823	738	18	convention	convention	NOUN
taxlaw-2823	738	19	)	)	PUNCT
taxlaw-2823	738	20	.	.	PUNCT
taxlaw-2823	739	1	245	245	NUM
taxlaw-2823	739	2	oecd	oecd	PROPN
taxlaw-2823	739	3	convention	convention	NOUN
taxlaw-2823	739	4	on	on	ADP
taxlaw-2823	739	5	mutual	mutual	ADJ
taxlaw-2823	739	6	administrative	administrative	ADJ
taxlaw-2823	739	7	assistance	assistance	NOUN
taxlaw-2823	739	8	in	in	ADP
taxlaw-2823	739	9	tax	tax	NOUN
taxlaw-2823	739	10	matters	matter	NOUN
taxlaw-2823	739	11	art	art	NOUN
taxlaw-2823	739	12	.	.	PUNCT
taxlaw-2823	740	1	11	11	NUM
taxlaw-2823	740	2	,	,	PUNCT
taxlaw-2823	740	3	supra	supra	NOUN
taxlaw-2823	740	4	note	note	NOUN
taxlaw-2823	740	5	131	131	NUM
taxlaw-2823	740	6	.	.	PUNCT
taxlaw-2823	740	7	2014	2014	NUM
taxlaw-2823	740	8	]	]	PUNCT
taxlaw-2823	741	1	the	the	DET
taxlaw-2823	741	2	u.s	u.s	PROPN
taxlaw-2823	741	3	.	.	PROPN
taxlaw-2823	741	4	as	as	ADP
taxlaw-2823	741	5	tax	tax	NOUN
taxlaw-2823	741	6	haven	haven	NOUN
taxlaw-2823	741	7	?	?	PUNCT
taxlaw-2823	741	8	197	197	NUM
taxlaw-2823	741	9	and	and	CCONJ
taxlaw-2823	741	10	africa	africa	PROPN
taxlaw-2823	741	11	,	,	PUNCT
taxlaw-2823	741	12	have	have	AUX
taxlaw-2823	741	13	either	either	CCONJ
taxlaw-2823	741	14	signed	sign	VERB
taxlaw-2823	741	15	the	the	DET
taxlaw-2823	741	16	convention	convention	NOUN
taxlaw-2823	741	17	or	or	CCONJ
taxlaw-2823	741	18	stated	state	VERB
taxlaw-2823	741	19	their	their	PRON
taxlaw-2823	741	20	intention	intention	NOUN
taxlaw-2823	741	21	to	to	PART
taxlaw-2823	741	22	sign	sign	VERB
taxlaw-2823	741	23	the	the	DET
taxlaw-2823	741	24	convention.246	convention.246	PROPN
taxlaw-2823	741	25	if	if	SCONJ
taxlaw-2823	741	26	the	the	DET
taxlaw-2823	741	27	united	united	PROPN
taxlaw-2823	741	28	states	states	PROPN
taxlaw-2823	741	29	eliminated	eliminate	VERB
taxlaw-2823	741	30	its	its	PRON
taxlaw-2823	741	31	reservation	reservation	NOUN
taxlaw-2823	741	32	,	,	PUNCT
taxlaw-2823	741	33	it	it	PRON
taxlaw-2823	741	34	would	would	AUX
taxlaw-2823	741	35	,	,	PUNCT
taxlaw-2823	741	36	through	through	ADP
taxlaw-2823	741	37	a	a	DET
taxlaw-2823	741	38	single	single	ADJ
taxlaw-2823	741	39	action	action	NOUN
taxlaw-2823	741	40	,	,	PUNCT
taxlaw-2823	741	41	eliminate	eliminate	VERB
taxlaw-2823	741	42	the	the	DET
taxlaw-2823	741	43	revenue	revenue	NOUN
taxlaw-2823	741	44	rule	rule	NOUN
taxlaw-2823	741	45	with	with	ADP
taxlaw-2823	741	46	respect	respect	NOUN
taxlaw-2823	741	47	to	to	ADP
taxlaw-2823	741	48	all	all	PRON
taxlaw-2823	741	49	of	of	ADP
taxlaw-2823	741	50	the	the	DET
taxlaw-2823	741	51	countries	country	NOUN
taxlaw-2823	741	52	that	that	PRON
taxlaw-2823	741	53	had	have	AUX
taxlaw-2823	741	54	signed	sign	VERB
taxlaw-2823	741	55	the	the	DET
taxlaw-2823	741	56	oecd	oecd	PROPN
taxlaw-2823	741	57	convention	convention	PROPN
taxlaw-2823	741	58	.	.	PUNCT
taxlaw-2823	742	1	and	and	CCONJ
taxlaw-2823	742	2	,	,	PUNCT
taxlaw-2823	742	3	as	as	ADP
taxlaw-2823	742	4	an	an	DET
taxlaw-2823	742	5	additional	additional	ADJ
taxlaw-2823	742	6	benefit	benefit	NOUN
taxlaw-2823	742	7	,	,	PUNCT
taxlaw-2823	742	8	the	the	DET
taxlaw-2823	742	9	united	united	PROPN
taxlaw-2823	742	10	states	states	PROPN
taxlaw-2823	742	11	would	would	AUX
taxlaw-2823	742	12	enjoy	enjoy	VERB
taxlaw-2823	742	13	a	a	DET
taxlaw-2823	742	14	network	network	NOUN
taxlaw-2823	742	15	of	of	ADP
taxlaw-2823	742	16	countries	country	NOUN
taxlaw-2823	742	17	willing	willing	ADJ
taxlaw-2823	742	18	to	to	PART
taxlaw-2823	742	19	enforce	enforce	VERB
taxlaw-2823	742	20	its	its	PRON
taxlaw-2823	742	21	tax	tax	NOUN
taxlaw-2823	742	22	judgments	judgment	NOUN
taxlaw-2823	742	23	.	.	PUNCT
taxlaw-2823	743	1	alternatively	alternatively	ADV
taxlaw-2823	743	2	,	,	PUNCT
taxlaw-2823	743	3	the	the	DET
taxlaw-2823	743	4	united	united	PROPN
taxlaw-2823	743	5	states	states	PROPN
taxlaw-2823	743	6	could	could	AUX
taxlaw-2823	743	7	revoke	revoke	VERB
taxlaw-2823	743	8	the	the	DET
taxlaw-2823	743	9	revenue	revenue	NOUN
taxlaw-2823	743	10	rule	rule	NOUN
taxlaw-2823	743	11	on	on	ADP
taxlaw-2823	743	12	an	an	DET
taxlaw-2823	743	13	individualized	individualized	ADJ
taxlaw-2823	743	14	basis	basis	NOUN
taxlaw-2823	743	15	through	through	ADP
taxlaw-2823	743	16	bilateral	bilateral	ADJ
taxlaw-2823	743	17	tax	tax	NOUN
taxlaw-2823	743	18	treaties	treaty	NOUN
taxlaw-2823	743	19	.	.	PUNCT
taxlaw-2823	744	1	models	model	NOUN
taxlaw-2823	744	2	exist	exist	VERB
taxlaw-2823	744	3	for	for	ADP
taxlaw-2823	744	4	how	how	SCONJ
taxlaw-2823	744	5	to	to	PART
taxlaw-2823	744	6	draft	draft	VERB
taxlaw-2823	744	7	such	such	DET
taxlaw-2823	744	8	a	a	DET
taxlaw-2823	744	9	provision	provision	NOUN
taxlaw-2823	744	10	.	.	PUNCT
taxlaw-2823	745	1	the	the	DET
taxlaw-2823	745	2	oecd	oecd	PROPN
taxlaw-2823	745	3	model	model	PROPN
taxlaw-2823	745	4	tax	tax	NOUN
taxlaw-2823	745	5	treaty	treaty	NOUN
taxlaw-2823	745	6	includes	include	VERB
taxlaw-2823	745	7	a	a	DET
taxlaw-2823	745	8	provision	provision	NOUN
taxlaw-2823	745	9	requiring	require	VERB
taxlaw-2823	745	10	mutual	mutual	ADJ
taxlaw-2823	745	11	assistance	assistance	NOUN
taxlaw-2823	745	12	in	in	ADP
taxlaw-2823	745	13	enforcing	enforce	VERB
taxlaw-2823	745	14	revenue	revenue	NOUN
taxlaw-2823	745	15	claims.247	claims.247	PROPN
taxlaw-2823	745	16	moreover	moreover	ADV
taxlaw-2823	745	17	,	,	PUNCT
taxlaw-2823	745	18	even	even	ADV
taxlaw-2823	745	19	without	without	ADP
taxlaw-2823	745	20	the	the	DET
taxlaw-2823	745	21	oecd	oecd	PROPN
taxlaw-2823	745	22	model	model	NOUN
taxlaw-2823	745	23	,	,	PUNCT
taxlaw-2823	745	24	the	the	DET
taxlaw-2823	745	25	united	united	PROPN
taxlaw-2823	745	26	states	states	PROPN
taxlaw-2823	745	27	already	already	ADV
taxlaw-2823	745	28	has	have	VERB
taxlaw-2823	745	29	five	five	NUM
taxlaw-2823	745	30	tax	tax	NOUN
taxlaw-2823	745	31	treaties	treaty	NOUN
taxlaw-2823	745	32	—	—	PUNCT
taxlaw-2823	745	33	with	with	ADP
taxlaw-2823	745	34	france	france	PROPN
taxlaw-2823	745	35	,	,	PUNCT
taxlaw-2823	745	36	denmark	denmark	PROPN
taxlaw-2823	745	37	,	,	PUNCT
taxlaw-2823	745	38	sweden	sweden	PROPN
taxlaw-2823	745	39	,	,	PUNCT
taxlaw-2823	745	40	the	the	DET
taxlaw-2823	745	41	netherlands	netherlands	PROPN
taxlaw-2823	745	42	,	,	PUNCT
taxlaw-2823	745	43	and	and	CCONJ
taxlaw-2823	745	44	canada	canada	PROPN
taxlaw-2823	745	45	—	—	PUNCT
taxlaw-2823	745	46	that	that	PRON
taxlaw-2823	745	47	provide	provide	VERB
taxlaw-2823	745	48	for	for	ADP
taxlaw-2823	745	49	assistance	assistance	NOUN
taxlaw-2823	745	50	in	in	ADP
taxlaw-2823	745	51	collecting	collect	VERB
taxlaw-2823	745	52	taxes.248	taxes.248	NOUN
taxlaw-2823	745	53	these	these	DET
taxlaw-2823	745	54	five	five	NUM
taxlaw-2823	745	55	treaties	treaty	NOUN
taxlaw-2823	745	56	use	use	VERB
taxlaw-2823	745	57	similar	similar	ADJ
taxlaw-2823	745	58	language	language	NOUN
taxlaw-2823	745	59	;	;	PUNCT
taxlaw-2823	745	60	that	that	DET
taxlaw-2823	745	61	language	language	NOUN
taxlaw-2823	745	62	could	could	AUX
taxlaw-2823	745	63	serve	serve	VERB
taxlaw-2823	745	64	as	as	ADP
taxlaw-2823	745	65	a	a	DET
taxlaw-2823	745	66	model	model	NOUN
taxlaw-2823	745	67	for	for	ADP
taxlaw-2823	745	68	further	far	ADV
taxlaw-2823	745	69	revoking	revoke	VERB
taxlaw-2823	745	70	the	the	DET
taxlaw-2823	745	71	revenue	revenue	NOUN
taxlaw-2823	745	72	rule	rule	NOUN
taxlaw-2823	745	73	on	on	ADP
taxlaw-2823	745	74	a	a	DET
taxlaw-2823	745	75	country	country	NOUN
taxlaw-2823	745	76	-	-	PUNCT
taxlaw-2823	745	77	by	by	ADP
taxlaw-2823	745	78	-	-	PUNCT
taxlaw-2823	745	79	country	country	NOUN
taxlaw-2823	745	80	basis.249	basis.249	PROPN
taxlaw-2823	745	81	and	and	CCONJ
taxlaw-2823	745	82	the	the	DET
taxlaw-2823	745	83	u.s	u.s	PROPN
taxlaw-2823	745	84	.	.	PROPN
taxlaw-2823	745	85	government	government	NOUN
taxlaw-2823	745	86	may	may	AUX
taxlaw-2823	745	87	be	be	AUX
taxlaw-2823	745	88	more	more	ADV
taxlaw-2823	745	89	comfortable	comfortable	ADJ
taxlaw-2823	745	90	addressing	address	VERB
taxlaw-2823	745	91	the	the	DET
taxlaw-2823	745	92	revenue	revenue	NOUN
taxlaw-2823	745	93	rule	rule	NOUN
taxlaw-2823	745	94	on	on	ADP
taxlaw-2823	745	95	a	a	DET
taxlaw-2823	745	96	country	country	NOUN
taxlaw-2823	745	97	-	-	PUNCT
taxlaw-2823	745	98	by	by	ADP
taxlaw-2823	745	99	-	-	PUNCT
taxlaw-2823	745	100	country	country	NOUN
taxlaw-2823	745	101	basis	basis	NOUN
taxlaw-2823	745	102	.	.	PUNCT
taxlaw-2823	746	1	a	a	DET
taxlaw-2823	746	2	protocol	protocol	NOUN
taxlaw-2823	746	3	to	to	ADP
taxlaw-2823	746	4	the	the	DET
taxlaw-2823	746	5	u.s.-canada	u.s.-canada	NOUN
taxlaw-2823	746	6	tax	tax	PROPN
taxlaw-2823	746	7	treaty	treaty	NOUN
taxlaw-2823	746	8	providing	provide	VERB
taxlaw-2823	746	9	for	for	ADP
taxlaw-2823	746	10	the	the	DET
taxlaw-2823	746	11	mutual	mutual	ADJ
taxlaw-2823	746	12	enforcement	enforcement	NOUN
taxlaw-2823	746	13	of	of	ADP
taxlaw-2823	746	14	tax	tax	NOUN
taxlaw-2823	746	15	judgments	judgment	NOUN
taxlaw-2823	746	16	entered	enter	VERB
taxlaw-2823	746	17	into	into	ADP
taxlaw-2823	746	18	effect	effect	NOUN
taxlaw-2823	746	19	in	in	ADP
taxlaw-2823	746	20	1995,250	1995,250	NUM
taxlaw-2823	746	21	shortly	shortly	ADV
taxlaw-2823	746	22	after	after	ADP
taxlaw-2823	746	23	the	the	DET
taxlaw-2823	746	24	u.s	u.s	PROPN
taxlaw-2823	746	25	.	.	PROPN
taxlaw-2823	746	26	’s	’s	PART
taxlaw-2823	746	27	1991	1991	NUM
taxlaw-2823	746	28	ratification	ratification	NOUN
taxlaw-2823	746	29	of	of	ADP
taxlaw-2823	746	30	the	the	DET
taxlaw-2823	746	31	oecd	oecd	PROPN
taxlaw-2823	746	32	convention.251	convention.251	PROPN
taxlaw-2823	746	33	in	in	ADP
taxlaw-2823	746	34	contrast	contrast	NOUN
taxlaw-2823	746	35	to	to	ADP
taxlaw-2823	746	36	its	its	PRON
taxlaw-2823	746	37	reservation	reservation	NOUN
taxlaw-2823	746	38	in	in	ADP
taxlaw-2823	746	39	the	the	DET
taxlaw-2823	746	40	convention	convention	NOUN
taxlaw-2823	746	41	,	,	PUNCT
taxlaw-2823	746	42	the	the	DET
taxlaw-2823	746	43	u.s.-canada	u.s.-canada	NOUN
taxlaw-2823	746	44	tax	tax	PROPN
taxlaw-2823	746	45	treaty	treaty	NOUN
taxlaw-2823	746	46	provided	provide	VERB
taxlaw-2823	746	47	for	for	ADP
taxlaw-2823	746	48	mutual	mutual	ADJ
taxlaw-2823	746	49	enforcement	enforcement	NOUN
taxlaw-2823	746	50	of	of	ADP
taxlaw-2823	746	51	tax	tax	NOUN
taxlaw-2823	746	52	judgments.252	judgments.252	NOUN
taxlaw-2823	746	53	the	the	DET
taxlaw-2823	746	54	joint	joint	ADJ
taxlaw-2823	746	55	committee	committee	NOUN
taxlaw-2823	746	56	on	on	ADP
taxlaw-2823	746	57	taxation	taxation	NOUN
taxlaw-2823	746	58	explained	explain	VERB
taxlaw-2823	746	59	that	that	SCONJ
taxlaw-2823	746	60	the	the	DET
taxlaw-2823	746	61	reservation	reservation	NOUN
taxlaw-2823	746	62	may	may	AUX
taxlaw-2823	746	63	have	have	AUX
taxlaw-2823	746	64	been	be	AUX
taxlaw-2823	746	65	appropriate	appropriate	ADJ
taxlaw-2823	746	66	in	in	ADP
taxlaw-2823	746	67	the	the	DET
taxlaw-2823	746	68	context	context	NOUN
taxlaw-2823	746	69	of	of	ADP
taxlaw-2823	746	70	a	a	DET
taxlaw-2823	746	71	multilateral	multilateral	ADJ
taxlaw-2823	746	72	agreement.253	agreement.253	NOUN
taxlaw-2823	746	73	in	in	ADP
taxlaw-2823	746	74	the	the	DET
taxlaw-2823	746	75	context	context	NOUN
taxlaw-2823	746	76	of	of	ADP
taxlaw-2823	746	77	a	a	DET
taxlaw-2823	746	78	bilateral	bilateral	ADJ
taxlaw-2823	746	79	treaty	treaty	NOUN
taxlaw-2823	746	80	,	,	PUNCT
taxlaw-2823	746	81	on	on	ADP
taxlaw-2823	746	82	the	the	DET
taxlaw-2823	746	83	other	other	ADJ
taxlaw-2823	746	84	hand	hand	NOUN
taxlaw-2823	746	85	,	,	PUNCT
taxlaw-2823	746	86	the	the	DET
taxlaw-2823	746	87	united	united	PROPN
taxlaw-2823	746	88	states	states	PROPN
taxlaw-2823	746	89	can	can	AUX
taxlaw-2823	746	90	evaluate	evaluate	VERB
taxlaw-2823	746	91	the	the	DET
taxlaw-2823	746	92	other	other	ADJ
taxlaw-2823	746	93	country	country	NOUN
taxlaw-2823	746	94	’s	’s	PART
taxlaw-2823	746	95	taxes	taxis	NOUN
taxlaw-2823	746	96	,	,	PUNCT
taxlaw-2823	746	97	both	both	DET
taxlaw-2823	746	98	246	246	NUM
taxlaw-2823	746	99	see	see	VERB
taxlaw-2823	746	100	status	status	NOUN
taxlaw-2823	746	101	of	of	ADP
taxlaw-2823	746	102	the	the	DET
taxlaw-2823	746	103	convention	convention	NOUN
taxlaw-2823	746	104	,	,	PUNCT
taxlaw-2823	746	105	supra	supra	PROPN
taxlaw-2823	746	106	note	note	NOUN
taxlaw-2823	746	107	244	244	NUM
taxlaw-2823	746	108	.	.	PUNCT
taxlaw-2823	747	1	247	247	NUM
taxlaw-2823	747	2	oecd	oecd	PROPN
taxlaw-2823	747	3	model	model	NOUN
taxlaw-2823	747	4	tax	tax	NOUN
taxlaw-2823	747	5	convention	convention	NOUN
taxlaw-2823	747	6	on	on	ADP
taxlaw-2823	747	7	income	income	NOUN
taxlaw-2823	747	8	and	and	CCONJ
taxlaw-2823	747	9	on	on	ADP
taxlaw-2823	747	10	capital	capital	NOUN
taxlaw-2823	747	11	art	art	NOUN
taxlaw-2823	747	12	.	.	PUNCT
taxlaw-2823	748	1	27	27	NUM
taxlaw-2823	748	2	(	(	PUNCT
taxlaw-2823	748	3	2010	2010	NUM
taxlaw-2823	748	4	)	)	PUNCT
taxlaw-2823	748	5	(	(	PUNCT
taxlaw-2823	748	6	"	"	PUNCT
taxlaw-2823	748	7	the	the	DET
taxlaw-2823	748	8	contracting	contracting	NOUN
taxlaw-2823	748	9	states	state	NOUN
taxlaw-2823	748	10	shall	shall	AUX
taxlaw-2823	748	11	lend	lend	VERB
taxlaw-2823	748	12	assistance	assistance	NOUN
taxlaw-2823	748	13	to	to	ADP
taxlaw-2823	748	14	each	each	DET
taxlaw-2823	748	15	other	other	ADJ
taxlaw-2823	748	16	in	in	ADP
taxlaw-2823	748	17	the	the	DET
taxlaw-2823	748	18	collection	collection	NOUN
taxlaw-2823	748	19	of	of	ADP
taxlaw-2823	748	20	revenue	revenue	NOUN
taxlaw-2823	748	21	claims	claim	NOUN
taxlaw-2823	748	22	.	.	PUNCT
taxlaw-2823	748	23	'	'	PUNCT
taxlaw-2823	748	24	)	)	PUNCT
taxlaw-2823	748	25	.	.	PUNCT
taxlaw-2823	749	1	moreover	moreover	ADV
taxlaw-2823	749	2	,	,	PUNCT
taxlaw-2823	749	3	looking	look	VERB
taxlaw-2823	749	4	to	to	ADP
taxlaw-2823	749	5	the	the	DET
taxlaw-2823	749	6	oecd	oecd	PROPN
taxlaw-2823	749	7	model	model	NOUN
taxlaw-2823	749	8	treaty	treaty	NOUN
taxlaw-2823	749	9	makes	make	VERB
taxlaw-2823	749	10	sense	sense	NOUN
taxlaw-2823	749	11	;	;	PUNCT
taxlaw-2823	749	12	though	though	SCONJ
taxlaw-2823	749	13	the	the	DET
taxlaw-2823	749	14	u.s	u.s	PROPN
taxlaw-2823	749	15	.	.	PROPN
taxlaw-2823	749	16	has	have	VERB
taxlaw-2823	749	17	its	its	PRON
taxlaw-2823	749	18	own	own	ADJ
taxlaw-2823	749	19	model	model	NOUN
taxlaw-2823	749	20	tax	tax	NOUN
taxlaw-2823	749	21	treaty	treaty	NOUN
taxlaw-2823	749	22	,	,	PUNCT
taxlaw-2823	749	23	it	it	PRON
taxlaw-2823	749	24	has	have	AUX
taxlaw-2823	749	25	based	base	VERB
taxlaw-2823	749	26	various	various	ADJ
taxlaw-2823	749	27	of	of	ADP
taxlaw-2823	749	28	its	its	PRON
taxlaw-2823	749	29	treaties	treaty	NOUN
taxlaw-2823	749	30	on	on	ADP
taxlaw-2823	749	31	oecd	oecd	PROPN
taxlaw-2823	749	32	tax	tax	NOUN
taxlaw-2823	749	33	treaties	treaty	NOUN
taxlaw-2823	749	34	.	.	PUNCT
taxlaw-2823	750	1	see	see	VERB
taxlaw-2823	750	2	nat	nat	PROPN
taxlaw-2823	750	3	.	.	PUNCT
taxlaw-2823	751	1	westminster	westminster	PROPN
taxlaw-2823	751	2	bank	bank	PROPN
taxlaw-2823	751	3	,	,	PUNCT
taxlaw-2823	751	4	plc	plc	PROPN
taxlaw-2823	751	5	v.	v.	PROPN
taxlaw-2823	751	6	united	united	PROPN
taxlaw-2823	751	7	states	states	PROPN
taxlaw-2823	751	8	,	,	PUNCT
taxlaw-2823	751	9	512	512	NUM
taxlaw-2823	751	10	f.3d	f.3d	NUM
taxlaw-2823	751	11	1347	1347	NUM
taxlaw-2823	751	12	,	,	PUNCT
taxlaw-2823	751	13	1352	1352	NUM
taxlaw-2823	751	14	(	(	PUNCT
taxlaw-2823	751	15	fed	fed	PROPN
taxlaw-2823	751	16	.	.	PUNCT
taxlaw-2823	751	17	cir	cir	PROPN
taxlaw-2823	751	18	.	.	PROPN
taxlaw-2823	751	19	2008	2008	NUM
taxlaw-2823	751	20	)	)	PUNCT
taxlaw-2823	752	1	(	(	PUNCT
taxlaw-2823	752	2	"	"	PUNCT
taxlaw-2823	752	3	the	the	DET
taxlaw-2823	752	4	'	'	PUNCT
taxlaw-2823	752	5	entire	entire	ADJ
taxlaw-2823	752	6	context	context	NOUN
taxlaw-2823	752	7	'	'	PUNCT
taxlaw-2823	752	8	of	of	ADP
taxlaw-2823	752	9	the	the	DET
taxlaw-2823	752	10	1975	1975	NUM
taxlaw-2823	752	11	treaty	treaty	NOUN
taxlaw-2823	752	12	is	be	AUX
taxlaw-2823	752	13	informed	inform	VERB
taxlaw-2823	752	14	by	by	ADP
taxlaw-2823	752	15	,	,	PUNCT
taxlaw-2823	752	16	and	and	CCONJ
taxlaw-2823	752	17	is	be	AUX
taxlaw-2823	752	18	based	base	VERB
taxlaw-2823	752	19	on	on	ADP
taxlaw-2823	752	20	,	,	PUNCT
taxlaw-2823	752	21	the	the	DET
taxlaw-2823	752	22	office	office	NOUN
taxlaw-2823	752	23	of	of	ADP
taxlaw-2823	752	24	economic	economic	ADJ
taxlaw-2823	752	25	cooperation	cooperation	NOUN
taxlaw-2823	752	26	and	and	CCONJ
taxlaw-2823	752	27	development	development	NOUN
taxlaw-2823	752	28	’s	’s	PART
taxlaw-2823	752	29	.	.	PUNCT
taxlaw-2823	752	30	.	.	PUNCT
taxlaw-2823	753	1	.	.	PUNCT
taxlaw-2823	754	1	1963	1963	NUM
taxlaw-2823	754	2	draft	draft	NOUN
taxlaw-2823	754	3	double	double	ADJ
taxlaw-2823	754	4	taxation	taxation	NOUN
taxlaw-2823	754	5	convention	convention	NOUN
taxlaw-2823	754	6	on	on	ADP
taxlaw-2823	754	7	income	income	NOUN
taxlaw-2823	754	8	and	and	CCONJ
taxlaw-2823	754	9	capital	capital	NOUN
taxlaw-2823	754	10	.	.	PUNCT
taxlaw-2823	754	11	”	"	PUNCT
taxlaw-2823	754	12	)	)	PUNCT
taxlaw-2823	754	13	.	.	PUNCT
taxlaw-2823	755	1	248	248	NUM
taxlaw-2823	755	2	attorney	attorney	NOUN
taxlaw-2823	755	3	gen	gen	PROPN
taxlaw-2823	755	4	.	.	PROPN
taxlaw-2823	755	5	of	of	ADP
taxlaw-2823	755	6	canada	canada	PROPN
taxlaw-2823	755	7	v.	v.	PROPN
taxlaw-2823	755	8	r.j	r.j	PROPN
taxlaw-2823	755	9	.	.	PROPN
taxlaw-2823	755	10	reynolds	reynolds	PROPN
taxlaw-2823	755	11	tobacco	tobacco	PROPN
taxlaw-2823	755	12	holdings	holdings	PROPN
taxlaw-2823	755	13	,	,	PUNCT
taxlaw-2823	755	14	inc	inc	PROPN
taxlaw-2823	755	15	.	.	PROPN
taxlaw-2823	755	16	,	,	PUNCT
taxlaw-2823	755	17	268	268	NUM
taxlaw-2823	755	18	f.3d	f.3d	NUM
taxlaw-2823	755	19	103	103	NUM
taxlaw-2823	755	20	,	,	PUNCT
taxlaw-2823	755	21	116	116	NUM
taxlaw-2823	755	22	n.11	n.11	NOUN
taxlaw-2823	755	23	(	(	PUNCT
taxlaw-2823	755	24	2d	2d	NUM
taxlaw-2823	755	25	cir	cir	NOUN
taxlaw-2823	755	26	.	.	PUNCT
taxlaw-2823	755	27	2001	2001	NUM
taxlaw-2823	755	28	)	)	PUNCT
taxlaw-2823	755	29	.	.	PUNCT
taxlaw-2823	756	1	the	the	DET
taxlaw-2823	756	2	united	united	PROPN
taxlaw-2823	756	3	states	states	PROPN
taxlaw-2823	756	4	signed	sign	VERB
taxlaw-2823	756	5	treaties	treaty	NOUN
taxlaw-2823	756	6	with	with	ADP
taxlaw-2823	756	7	the	the	DET
taxlaw-2823	756	8	first	first	ADJ
taxlaw-2823	756	9	four	four	NUM
taxlaw-2823	756	10	of	of	ADP
taxlaw-2823	756	11	these	these	DET
taxlaw-2823	756	12	countries	country	NOUN
taxlaw-2823	756	13	in	in	ADP
taxlaw-2823	756	14	the	the	DET
taxlaw-2823	756	15	1930s	1930	NOUN
taxlaw-2823	756	16	and	and	CCONJ
taxlaw-2823	756	17	1940s	1940	NOUN
taxlaw-2823	756	18	;	;	PUNCT
taxlaw-2823	756	19	by	by	ADP
taxlaw-2823	756	20	the	the	DET
taxlaw-2823	756	21	end	end	NOUN
taxlaw-2823	756	22	of	of	ADP
taxlaw-2823	756	23	the	the	DET
taxlaw-2823	756	24	1940s	1940	NOUN
taxlaw-2823	756	25	,	,	PUNCT
taxlaw-2823	756	26	the	the	DET
taxlaw-2823	756	27	senate	senate	PROPN
taxlaw-2823	756	28	"	"	PUNCT
taxlaw-2823	756	29	sought	seek	VERB
taxlaw-2823	756	30	to	to	PART
taxlaw-2823	756	31	limit	limit	VERB
taxlaw-2823	756	32	the	the	DET
taxlaw-2823	756	33	extent	extent	NOUN
taxlaw-2823	756	34	to	to	PART
taxlaw-2823	756	35	which	which	PRON
taxlaw-2823	756	36	united	united	PROPN
taxlaw-2823	756	37	states	states	PROPN
taxlaw-2823	756	38	courts	court	NOUN
taxlaw-2823	756	39	and	and	CCONJ
taxlaw-2823	756	40	agencies	agency	NOUN
taxlaw-2823	756	41	would	would	AUX
taxlaw-2823	756	42	be	be	AUX
taxlaw-2823	756	43	obligated	obligate	VERB
taxlaw-2823	756	44	to	to	PART
taxlaw-2823	756	45	render	render	VERB
taxlaw-2823	756	46	foreign	foreign	ADJ
taxlaw-2823	756	47	tax	tax	NOUN
taxlaw-2823	756	48	collection	collection	NOUN
taxlaw-2823	756	49	assistance	assistance	NOUN
taxlaw-2823	756	50	.	.	PUNCT
taxlaw-2823	756	51	"	"	PUNCT
taxlaw-2823	757	1	i	i	PRON
taxlaw-2823	757	2	d.	d.	VERB
taxlaw-2823	757	3	at	at	ADP
taxlaw-2823	757	4	116	116	NUM
taxlaw-2823	757	5	.	.	PUNCT
taxlaw-2823	758	1	249	249	NUM
taxlaw-2823	758	2	u.s.-france	u.s.-france	NOUN
taxlaw-2823	758	3	income	income	PROPN
taxlaw-2823	758	4	tax	tax	NOUN
taxlaw-2823	758	5	treaty	treaty	NOUN
taxlaw-2823	758	6	art	art	NOUN
taxlaw-2823	758	7	.	.	PUNCT
taxlaw-2823	759	1	28	28	NUM
taxlaw-2823	759	2	,	,	PUNCT
taxlaw-2823	759	3	supra	supra	PROPN
taxlaw-2823	759	4	note	note	NOUN
taxlaw-2823	759	5	238	238	NUM
taxlaw-2823	759	6	(	(	PUNCT
taxlaw-2823	759	7	“	"	PUNCT
taxlaw-2823	759	8	the	the	DET
taxlaw-2823	759	9	contracting	contracting	NOUN
taxlaw-2823	759	10	states	state	NOUN
taxlaw-2823	759	11	undertake	undertake	VERB
taxlaw-2823	759	12	to	to	PART
taxlaw-2823	759	13	lend	lend	VERB
taxlaw-2823	759	14	assistance	assistance	NOUN
taxlaw-2823	759	15	and	and	CCONJ
taxlaw-2823	759	16	support	support	NOUN
taxlaw-2823	759	17	to	to	ADP
taxlaw-2823	759	18	each	each	DET
taxlaw-2823	759	19	other	other	ADJ
taxlaw-2823	759	20	in	in	ADP
taxlaw-2823	759	21	the	the	DET
taxlaw-2823	759	22	collection	collection	NOUN
taxlaw-2823	759	23	of	of	ADP
taxlaw-2823	759	24	the	the	DET
taxlaw-2823	759	25	taxes	taxis	NOUN
taxlaw-2823	759	26	to	to	PART
taxlaw-2823	759	27	which	which	PRON
taxlaw-2823	759	28	this	this	DET
taxlaw-2823	759	29	convention	convention	NOUN
taxlaw-2823	759	30	applies	apply	VERB
taxlaw-2823	759	31	.	.	PUNCT
taxlaw-2823	759	32	.	.	PUNCT
taxlaw-2823	759	33	.	.	PUNCT
taxlaw-2823	760	1	in	in	ADP
taxlaw-2823	760	2	cases	case	NOUN
taxlaw-2823	760	3	where	where	SCONJ
taxlaw-2823	760	4	the	the	DET
taxlaw-2823	760	5	taxes	taxis	NOUN
taxlaw-2823	760	6	are	be	AUX
taxlaw-2823	760	7	definitively	definitively	ADV
taxlaw-2823	760	8	due	due	ADJ
taxlaw-2823	760	9	according	accord	VERB
taxlaw-2823	760	10	to	to	ADP
taxlaw-2823	760	11	the	the	DET
taxlaw-2823	760	12	laws	law	NOUN
taxlaw-2823	760	13	of	of	ADP
taxlaw-2823	760	14	the	the	DET
taxlaw-2823	760	15	state	state	NOUN
taxlaw-2823	760	16	making	make	VERB
taxlaw-2823	760	17	the	the	DET
taxlaw-2823	760	18	application	application	NOUN
taxlaw-2823	760	19	.	.	PUNCT
taxlaw-2823	760	20	”	"	PUNCT
taxlaw-2823	760	21	)	)	PUNCT
taxlaw-2823	760	22	;	;	PUNCT
taxlaw-2823	760	23	u.s.denmark	u.s.denmark	NOUN
taxlaw-2823	760	24	income	income	NOUN
taxlaw-2823	760	25	tax	tax	NOUN
taxlaw-2823	760	26	treaty	treaty	NOUN
taxlaw-2823	760	27	art	art	NOUN
taxlaw-2823	760	28	.	.	PUNCT
taxlaw-2823	761	1	27	27	NUM
taxlaw-2823	761	2	,	,	PUNCT
taxlaw-2823	761	3	supra	supra	NOUN
taxlaw-2823	761	4	note	note	NOUN
taxlaw-2823	761	5	238	238	NUM
taxlaw-2823	761	6	(	(	PUNCT
taxlaw-2823	761	7	“	"	PUNCT
taxlaw-2823	761	8	the	the	DET
taxlaw-2823	761	9	contracting	contracting	NOUN
taxlaw-2823	761	10	states	state	NOUN
taxlaw-2823	761	11	undertake	undertake	VERB
taxlaw-2823	761	12	to	to	PART
taxlaw-2823	761	13	lend	lend	VERB
taxlaw-2823	761	14	assistance	assistance	NOUN
taxlaw-2823	761	15	to	to	ADP
taxlaw-2823	761	16	each	each	DET
taxlaw-2823	761	17	other	other	ADJ
taxlaw-2823	761	18	in	in	ADP
taxlaw-2823	761	19	the	the	DET
taxlaw-2823	761	20	collection	collection	NOUN
taxlaw-2823	761	21	of	of	ADP
taxlaw-2823	761	22	taxes	taxis	NOUN
taxlaw-2823	761	23	referred	refer	VERB
taxlaw-2823	761	24	to	to	ADP
taxlaw-2823	761	25	in	in	ADP
taxlaw-2823	761	26	article	article	NOUN
taxlaw-2823	761	27	2	2	NUM
taxlaw-2823	761	28	(	(	PUNCT
taxlaw-2823	761	29	taxes	taxis	NOUN
taxlaw-2823	761	30	covered	cover	VERB
taxlaw-2823	761	31	)	)	PUNCT
taxlaw-2823	761	32	,	,	PUNCT
taxlaw-2823	761	33	together	together	ADV
taxlaw-2823	761	34	with	with	ADP
taxlaw-2823	761	35	interest	interest	NOUN
taxlaw-2823	761	36	,	,	PUNCT
taxlaw-2823	761	37	costs	cost	NOUN
taxlaw-2823	761	38	,	,	PUNCT
taxlaw-2823	761	39	additions	addition	NOUN
taxlaw-2823	761	40	to	to	ADP
taxlaw-2823	761	41	such	such	ADJ
taxlaw-2823	761	42	taxes	taxis	NOUN
taxlaw-2823	761	43	,	,	PUNCT
taxlaw-2823	761	44	and	and	CCONJ
taxlaw-2823	761	45	civil	civil	ADJ
taxlaw-2823	761	46	penalties	penalty	NOUN
taxlaw-2823	761	47	,	,	PUNCT
taxlaw-2823	761	48	referred	refer	VERB
taxlaw-2823	761	49	to	to	ADP
taxlaw-2823	761	50	in	in	ADP
taxlaw-2823	761	51	this	this	DET
taxlaw-2823	761	52	article	article	NOUN
taxlaw-2823	761	53	as	as	ADP
taxlaw-2823	761	54	a	a	DET
taxlaw-2823	761	55	‘	'	PUNCT
taxlaw-2823	761	56	revenue	revenue	NOUN
taxlaw-2823	761	57	claim	claim	NOUN
taxlaw-2823	761	58	.	.	PUNCT
taxlaw-2823	761	59	’	'	PUNCT
taxlaw-2823	761	60	”	"	PUNCT
taxlaw-2823	761	61	)	)	PUNCT
taxlaw-2823	761	62	;	;	PUNCT
taxlaw-2823	761	63	u.s.netherlands	u.s.netherland	VERB
taxlaw-2823	761	64	income	income	PROPN
taxlaw-2823	761	65	tax	tax	NOUN
taxlaw-2823	761	66	treaty	treaty	NOUN
taxlaw-2823	761	67	art	art	NOUN
taxlaw-2823	761	68	.	.	PUNCT
taxlaw-2823	762	1	31	31	NUM
taxlaw-2823	762	2	,	,	PUNCT
taxlaw-2823	762	3	supra	supra	NOUN
taxlaw-2823	762	4	note	note	NOUN
taxlaw-2823	762	5	238	238	NUM
taxlaw-2823	762	6	(	(	PUNCT
taxlaw-2823	762	7	“	"	PUNCT
taxlaw-2823	762	8	the	the	DET
taxlaw-2823	762	9	states	state	NOUN
taxlaw-2823	762	10	undertake	undertake	VERB
taxlaw-2823	762	11	to	to	PART
taxlaw-2823	762	12	lend	lend	VERB
taxlaw-2823	762	13	assistance	assistance	NOUN
taxlaw-2823	762	14	and	and	CCONJ
taxlaw-2823	762	15	support	support	NOUN
taxlaw-2823	762	16	to	to	ADP
taxlaw-2823	762	17	each	each	DET
taxlaw-2823	762	18	other	other	ADJ
taxlaw-2823	762	19	in	in	ADP
taxlaw-2823	762	20	the	the	DET
taxlaw-2823	762	21	collection	collection	NOUN
taxlaw-2823	762	22	of	of	ADP
taxlaw-2823	762	23	the	the	DET
taxlaw-2823	762	24	taxes	taxis	NOUN
taxlaw-2823	762	25	which	which	PRON
taxlaw-2823	762	26	are	be	AUX
taxlaw-2823	762	27	the	the	DET
taxlaw-2823	762	28	subject	subject	NOUN
taxlaw-2823	762	29	of	of	ADP
taxlaw-2823	762	30	the	the	DET
taxlaw-2823	762	31	present	present	ADJ
taxlaw-2823	762	32	convention	convention	NOUN
taxlaw-2823	762	33	,	,	PUNCT
taxlaw-2823	762	34	together	together	ADV
taxlaw-2823	762	35	with	with	ADP
taxlaw-2823	762	36	interest	interest	NOUN
taxlaw-2823	762	37	,	,	PUNCT
taxlaw-2823	762	38	costs	cost	NOUN
taxlaw-2823	762	39	,	,	PUNCT
taxlaw-2823	762	40	and	and	CCONJ
taxlaw-2823	762	41	additions	addition	NOUN
taxlaw-2823	762	42	to	to	ADP
taxlaw-2823	762	43	the	the	DET
taxlaw-2823	762	44	taxes	taxis	NOUN
taxlaw-2823	762	45	and	and	CCONJ
taxlaw-2823	762	46	fines	fine	NOUN
taxlaw-2823	762	47	not	not	PART
taxlaw-2823	762	48	being	be	AUX
taxlaw-2823	762	49	of	of	ADP
taxlaw-2823	762	50	a	a	DET
taxlaw-2823	762	51	penal	penal	ADJ
taxlaw-2823	762	52	character	character	NOUN
taxlaw-2823	762	53	.	.	PUNCT
taxlaw-2823	762	54	”);u.s.-sweden	”);u.s.-sweden	PUNCT
taxlaw-2823	763	1	income	income	NOUN
taxlaw-2823	763	2	tax	tax	NOUN
taxlaw-2823	763	3	treaty	treaty	NOUN
taxlaw-2823	763	4	art	art	NOUN
taxlaw-2823	763	5	.	.	PUNCT
taxlaw-2823	764	1	27	27	NUM
taxlaw-2823	764	2	,	,	PUNCT
taxlaw-2823	764	3	supra	supra	NOUN
taxlaw-2823	764	4	note	note	NOUN
taxlaw-2823	764	5	238	238	NUM
taxlaw-2823	764	6	(	(	PUNCT
taxlaw-2823	764	7	“	"	PUNCT
taxlaw-2823	764	8	the	the	DET
taxlaw-2823	764	9	contracting	contracting	NOUN
taxlaw-2823	764	10	states	state	NOUN
taxlaw-2823	764	11	undertake	undertake	VERB
taxlaw-2823	764	12	to	to	PART
taxlaw-2823	764	13	lend	lend	VERB
taxlaw-2823	764	14	assistance	assistance	NOUN
taxlaw-2823	764	15	and	and	CCONJ
taxlaw-2823	764	16	support	support	NOUN
taxlaw-2823	764	17	to	to	ADP
taxlaw-2823	764	18	each	each	DET
taxlaw-2823	764	19	other	other	ADJ
taxlaw-2823	764	20	in	in	ADP
taxlaw-2823	764	21	the	the	DET
taxlaw-2823	764	22	collection	collection	NOUN
taxlaw-2823	764	23	of	of	ADP
taxlaw-2823	764	24	the	the	DET
taxlaw-2823	764	25	taxes	taxis	NOUN
taxlaw-2823	764	26	to	to	PART
taxlaw-2823	764	27	which	which	PRON
taxlaw-2823	764	28	this	this	DET
taxlaw-2823	764	29	convention	convention	NOUN
taxlaw-2823	764	30	applies	apply	VERB
taxlaw-2823	764	31	,	,	PUNCT
taxlaw-2823	764	32	together	together	ADV
taxlaw-2823	764	33	with	with	ADP
taxlaw-2823	764	34	interest	interest	NOUN
taxlaw-2823	764	35	,	,	PUNCT
taxlaw-2823	764	36	costs	cost	NOUN
taxlaw-2823	764	37	,	,	PUNCT
taxlaw-2823	764	38	and	and	CCONJ
taxlaw-2823	764	39	additions	addition	NOUN
taxlaw-2823	764	40	to	to	ADP
taxlaw-2823	764	41	such	such	ADJ
taxlaw-2823	764	42	taxes	taxis	NOUN
taxlaw-2823	764	43	.	.	PUNCT
taxlaw-2823	764	44	”	"	PUNCT
taxlaw-2823	764	45	)	)	PUNCT
taxlaw-2823	764	46	;	;	PUNCT
taxlaw-2823	764	47	u.s.-canada	u.s.-canada	NOUN
taxlaw-2823	764	48	income	income	PROPN
taxlaw-2823	764	49	tax	tax	PROPN
taxlaw-2823	764	50	treaty	treaty	NOUN
taxlaw-2823	764	51	art	art	NOUN
taxlaw-2823	764	52	.	.	PUNCT
taxlaw-2823	765	1	xxvia	xxvia	PROPN
taxlaw-2823	765	2	a	a	DET
taxlaw-2823	765	3	,	,	PUNCT
taxlaw-2823	765	4	supra	supra	PROPN
taxlaw-2823	765	5	note	note	NOUN
taxlaw-2823	765	6	238	238	NUM
taxlaw-2823	765	7	(	(	PUNCT
taxlaw-2823	765	8	“	"	PUNCT
taxlaw-2823	765	9	the	the	DET
taxlaw-2823	765	10	contracting	contracting	NOUN
taxlaw-2823	765	11	states	state	NOUN
taxlaw-2823	765	12	undertake	undertake	VERB
taxlaw-2823	765	13	to	to	PART
taxlaw-2823	765	14	lend	lend	VERB
taxlaw-2823	765	15	assistance	assistance	NOUN
taxlaw-2823	765	16	to	to	ADP
taxlaw-2823	765	17	each	each	DET
taxlaw-2823	765	18	other	other	ADJ
taxlaw-2823	765	19	in	in	ADP
taxlaw-2823	765	20	the	the	DET
taxlaw-2823	765	21	collection	collection	NOUN
taxlaw-2823	765	22	of	of	ADP
taxlaw-2823	765	23	taxes	taxis	NOUN
taxlaw-2823	765	24	referred	refer	VERB
taxlaw-2823	765	25	to	to	ADP
taxlaw-2823	765	26	in	in	ADP
taxlaw-2823	765	27	paragraph	paragraph	NOUN
taxlaw-2823	765	28	9	9	NUM
taxlaw-2823	765	29	,	,	PUNCT
taxlaw-2823	765	30	together	together	ADV
taxlaw-2823	765	31	with	with	ADP
taxlaw-2823	765	32	interest	interest	NOUN
taxlaw-2823	765	33	,	,	PUNCT
taxlaw-2823	765	34	costs	cost	NOUN
taxlaw-2823	765	35	,	,	PUNCT
taxlaw-2823	765	36	additions	addition	NOUN
taxlaw-2823	765	37	to	to	ADP
taxlaw-2823	765	38	such	such	ADJ
taxlaw-2823	765	39	taxes	taxis	NOUN
taxlaw-2823	765	40	and	and	CCONJ
taxlaw-2823	765	41	civil	civil	ADJ
taxlaw-2823	765	42	penalties	penalty	NOUN
taxlaw-2823	765	43	,	,	PUNCT
taxlaw-2823	765	44	referred	refer	VERB
taxlaw-2823	765	45	to	to	ADP
taxlaw-2823	765	46	in	in	ADP
taxlaw-2823	765	47	this	this	DET
taxlaw-2823	765	48	article	article	NOUN
taxlaw-2823	765	49	as	as	ADP
taxlaw-2823	765	50	a	a	DET
taxlaw-2823	765	51	‘	'	PUNCT
taxlaw-2823	765	52	revenue	revenue	NOUN
taxlaw-2823	765	53	claim	claim	NOUN
taxlaw-2823	765	54	’	'	PUNCT
taxlaw-2823	765	55	.	.	PUNCT
taxlaw-2823	765	56	”	"	PUNCT
taxlaw-2823	765	57	)	)	PUNCT
taxlaw-2823	765	58	.	.	PUNCT
taxlaw-2823	766	1	250	250	NUM
taxlaw-2823	766	2	attorney	attorney	NOUN
taxlaw-2823	766	3	gen	gen	PROPN
taxlaw-2823	766	4	of	of	ADP
taxlaw-2823	766	5	canada	canada	PROPN
taxlaw-2823	766	6	,	,	PUNCT
taxlaw-2823	766	7	268	268	NUM
taxlaw-2823	766	8	f.3d	f.3d	NUM
taxlaw-2823	766	9	at	at	ADP
taxlaw-2823	766	10	119	119	NUM
taxlaw-2823	766	11	.	.	PUNCT
taxlaw-2823	766	12	251	251	NUM
taxlaw-2823	766	13	benjamin	benjamin	PROPN
taxlaw-2823	766	14	berk	berk	PROPN
taxlaw-2823	766	15	,	,	PUNCT
taxlaw-2823	766	16	et	et	PROPN
taxlaw-2823	766	17	al	al	PROPN
taxlaw-2823	766	18	.	.	PROPN
taxlaw-2823	766	19	,	,	PUNCT
taxlaw-2823	766	20	united	united	PROPN
taxlaw-2823	766	21	states	states	PROPN
taxlaw-2823	766	22	activities	activity	NOUN
taxlaw-2823	766	23	of	of	ADP
taxlaw-2823	766	24	foreigners	foreigner	NOUN
taxlaw-2823	766	25	and	and	CCONJ
taxlaw-2823	766	26	tax	tax	NOUN
taxlaw-2823	766	27	treaties	treaty	NOUN
taxlaw-2823	766	28	,	,	PUNCT
taxlaw-2823	766	29	45	45	NUM
taxlaw-2823	766	30	tax	tax	NOUN
taxlaw-2823	766	31	law	law	NOUN
taxlaw-2823	766	32	.	.	PUNCT
taxlaw-2823	767	1	1391	1391	NUM
taxlaw-2823	767	2	,	,	PUNCT
taxlaw-2823	767	3	1393	1393	NUM
taxlaw-2823	767	4	(	(	PUNCT
taxlaw-2823	767	5	1992	1992	NUM
taxlaw-2823	767	6	)	)	PUNCT
taxlaw-2823	767	7	.	.	PUNCT
taxlaw-2823	768	1	252	252	NUM
taxlaw-2823	768	2	u.s.-canada	u.s.-canada	NOUN
taxlaw-2823	768	3	income	income	PROPN
taxlaw-2823	768	4	tax	tax	PROPN
taxlaw-2823	768	5	treaty	treaty	NOUN
taxlaw-2823	768	6	art	art	NOUN
taxlaw-2823	768	7	.	.	PUNCT
taxlaw-2823	769	1	xxvi	xxvi	PROPN
taxlaw-2823	770	1	a	a	DET
taxlaw-2823	770	2	,	,	PUNCT
taxlaw-2823	770	3	supra	supra	ADJ
taxlaw-2823	770	4	note	note	NOUN
taxlaw-2823	770	5	238	238	NUM
taxlaw-2823	770	6	.	.	NOUN
taxlaw-2823	770	7	253	253	NUM
taxlaw-2823	770	8	joint	joint	ADJ
taxlaw-2823	770	9	committee	committee	NOUN
taxlaw-2823	770	10	on	on	ADP
taxlaw-2823	770	11	tax’n	tax’n	NUM
taxlaw-2823	770	12	,	,	PUNCT
taxlaw-2823	770	13	explanation	explanation	NOUN
taxlaw-2823	770	14	of	of	ADP
taxlaw-2823	770	15	proposed	propose	VERB
taxlaw-2823	770	16	protocol	protocol	NOUN
taxlaw-2823	770	17	to	to	ADP
taxlaw-2823	770	18	the	the	DET
taxlaw-2823	770	19	income	income	NOUN
taxlaw-2823	770	20	tax	tax	NOUN
taxlaw-2823	770	21	treaty	treaty	NOUN
taxlaw-2823	770	22	between	between	ADP
taxlaw-2823	770	23	the	the	DET
taxlaw-2823	770	24	united	united	PROPN
taxlaw-2823	770	25	states	states	PROPN
taxlaw-2823	770	26	and	and	CCONJ
taxlaw-2823	770	27	canada	canada	PROPN
taxlaw-2823	770	28	42–43	42–43	PROPN
taxlaw-2823	770	29	(	(	PUNCT
taxlaw-2823	770	30	1995	1995	NUM
taxlaw-2823	770	31	)	)	PUNCT
taxlaw-2823	770	32	.	.	PUNCT
taxlaw-2823	771	1	198	198	NUM
taxlaw-2823	771	2	columbia	columbia	PROPN
taxlaw-2823	771	3	journal	journal	PROPN
taxlaw-2823	771	4	of	of	ADP
taxlaw-2823	771	5	tax	tax	NOUN
taxlaw-2823	771	6	law	law	NOUN
taxlaw-2823	772	1	[	[	X
taxlaw-2823	772	2	vol.5:170	vol.5:170	X
taxlaw-2823	772	3	substantively	substantively	ADV
taxlaw-2823	772	4	and	and	CCONJ
taxlaw-2823	772	5	from	from	ADP
taxlaw-2823	772	6	a	a	DET
taxlaw-2823	772	7	procedural	procedural	ADJ
taxlaw-2823	772	8	perspective	perspective	NOUN
taxlaw-2823	772	9	,	,	PUNCT
taxlaw-2823	772	10	as	as	ADV
taxlaw-2823	772	11	well	well	ADV
taxlaw-2823	772	12	as	as	ADP
taxlaw-2823	772	13	evaluating	evaluate	VERB
taxlaw-2823	772	14	broader	broad	ADJ
taxlaw-2823	772	15	policy	policy	NOUN
taxlaw-2823	772	16	issues.254	issues.254	NOUN
taxlaw-2823	772	17	renegotiating	renegotiate	VERB
taxlaw-2823	772	18	its	its	PRON
taxlaw-2823	772	19	existing	exist	VERB
taxlaw-2823	772	20	treaties	treaty	NOUN
taxlaw-2823	772	21	would	would	AUX
taxlaw-2823	772	22	require	require	VERB
taxlaw-2823	772	23	a	a	DET
taxlaw-2823	772	24	significant	significant	ADJ
taxlaw-2823	772	25	investment	investment	NOUN
taxlaw-2823	772	26	of	of	ADP
taxlaw-2823	772	27	time	time	NOUN
taxlaw-2823	772	28	and	and	CCONJ
taxlaw-2823	772	29	effort	effort	NOUN
taxlaw-2823	772	30	by	by	ADP
taxlaw-2823	772	31	the	the	DET
taxlaw-2823	772	32	united	united	PROPN
taxlaw-2823	772	33	states	states	PROPN
taxlaw-2823	772	34	.	.	PUNCT
taxlaw-2823	773	1	still	still	ADV
taxlaw-2823	773	2	,	,	PUNCT
taxlaw-2823	773	3	such	such	ADJ
taxlaw-2823	773	4	renegotiation	renegotiation	NOUN
taxlaw-2823	773	5	is	be	AUX
taxlaw-2823	773	6	at	at	ADP
taxlaw-2823	773	7	least	least	ADJ
taxlaw-2823	773	8	possible	possible	ADJ
taxlaw-2823	773	9	.	.	PUNCT
taxlaw-2823	774	1	255	255	NUM
taxlaw-2823	774	2	renegotiating	renegotiate	VERB
taxlaw-2823	774	3	income	income	NOUN
taxlaw-2823	774	4	tax	tax	NOUN
taxlaw-2823	774	5	treaties	treaty	NOUN
taxlaw-2823	774	6	would	would	AUX
taxlaw-2823	774	7	not	not	PART
taxlaw-2823	774	8	significantly	significantly	ADV
taxlaw-2823	774	9	help	help	VERB
taxlaw-2823	774	10	developing	develop	VERB
taxlaw-2823	774	11	countries	country	NOUN
taxlaw-2823	774	12	establish	establish	VERB
taxlaw-2823	774	13	their	their	PRON
taxlaw-2823	774	14	revenue	revenue	NOUN
taxlaw-2823	774	15	systems	system	NOUN
taxlaw-2823	774	16	,	,	PUNCT
taxlaw-2823	774	17	however	however	ADV
taxlaw-2823	774	18	,	,	PUNCT
taxlaw-2823	774	19	unless	unless	SCONJ
taxlaw-2823	774	20	the	the	DET
taxlaw-2823	774	21	united	united	PROPN
taxlaw-2823	774	22	states	states	PROPN
taxlaw-2823	774	23	had	have	VERB
taxlaw-2823	774	24	treaties	treaty	NOUN
taxlaw-2823	774	25	with	with	ADP
taxlaw-2823	774	26	developing	develop	VERB
taxlaw-2823	774	27	countries	country	NOUN
taxlaw-2823	774	28	.	.	PUNCT
taxlaw-2823	775	1	and	and	CCONJ
taxlaw-2823	775	2	,	,	PUNCT
taxlaw-2823	775	3	by	by	ADP
taxlaw-2823	775	4	and	and	CCONJ
taxlaw-2823	775	5	large	large	ADJ
taxlaw-2823	775	6	,	,	PUNCT
taxlaw-2823	775	7	the	the	DET
taxlaw-2823	775	8	united	united	PROPN
taxlaw-2823	775	9	states	states	PROPN
taxlaw-2823	775	10	does	do	VERB
taxlaw-2823	775	11	not.256	not.256	PROPN
taxlaw-2823	775	12	of	of	ADP
taxlaw-2823	775	13	the	the	DET
taxlaw-2823	775	14	roughly	roughly	ADV
taxlaw-2823	775	15	62	62	NUM
taxlaw-2823	775	16	countries	country	NOUN
taxlaw-2823	775	17	with	with	ADP
taxlaw-2823	775	18	which	which	PRON
taxlaw-2823	775	19	the	the	DET
taxlaw-2823	775	20	united	united	PROPN
taxlaw-2823	775	21	states	states	PROPN
taxlaw-2823	775	22	has	have	AUX
taxlaw-2823	775	23	entered	enter	VERB
taxlaw-2823	775	24	into	into	ADP
taxlaw-2823	775	25	tax	tax	NOUN
taxlaw-2823	775	26	treaties	treaty	NOUN
taxlaw-2823	775	27	,	,	PUNCT
taxlaw-2823	775	28	only	only	ADV
taxlaw-2823	775	29	16	16	NUM
taxlaw-2823	775	30	are	be	AUX
taxlaw-2823	775	31	developing	develop	VERB
taxlaw-2823	775	32	countries.257	countries.257	NOUN
taxlaw-2823	775	33	this	this	DET
taxlaw-2823	775	34	lack	lack	NOUN
taxlaw-2823	775	35	of	of	ADP
taxlaw-2823	775	36	tax	tax	NOUN
taxlaw-2823	775	37	treaties	treaty	NOUN
taxlaw-2823	775	38	with	with	ADP
taxlaw-2823	775	39	developing	develop	VERB
taxlaw-2823	775	40	countries	country	NOUN
taxlaw-2823	775	41	does	do	AUX
taxlaw-2823	775	42	not	not	PART
taxlaw-2823	775	43	result	result	VERB
taxlaw-2823	775	44	solely	solely	ADV
taxlaw-2823	775	45	from	from	ADP
taxlaw-2823	775	46	the	the	DET
taxlaw-2823	775	47	united	united	PROPN
taxlaw-2823	775	48	states	states	PROPN
taxlaw-2823	775	49	’	'	PUNCT
taxlaw-2823	775	50	lack	lack	NOUN
taxlaw-2823	775	51	of	of	ADP
taxlaw-2823	775	52	interest	interest	NOUN
taxlaw-2823	775	53	in	in	ADP
taxlaw-2823	775	54	such	such	ADJ
taxlaw-2823	775	55	treaties.258	treaties.258	NOUN
taxlaw-2823	775	56	structurally	structurally	ADV
taxlaw-2823	775	57	,	,	PUNCT
taxlaw-2823	775	58	though	though	ADV
taxlaw-2823	775	59	,	,	PUNCT
taxlaw-2823	775	60	tax	tax	NOUN
taxlaw-2823	775	61	treaties	treaty	NOUN
taxlaw-2823	775	62	generally	generally	ADV
taxlaw-2823	775	63	give	give	VERB
taxlaw-2823	775	64	preference	preference	NOUN
taxlaw-2823	775	65	to	to	ADP
taxlaw-2823	775	66	the	the	DET
taxlaw-2823	775	67	residence	residence	NOUN
taxlaw-2823	775	68	country	country	NOUN
taxlaw-2823	775	69	’s	’s	PART
taxlaw-2823	775	70	tax	tax	NOUN
taxlaw-2823	775	71	claim.259	claim.259	NOUN
taxlaw-2823	775	72	countries	country	NOUN
taxlaw-2823	775	73	that	that	PRON
taxlaw-2823	775	74	export	export	NOUN
taxlaw-2823	775	75	capital	capital	NOUN
taxlaw-2823	775	76	and	and	CCONJ
taxlaw-2823	775	77	services	service	NOUN
taxlaw-2823	775	78	in	in	ADP
taxlaw-2823	775	79	roughly	roughly	ADV
taxlaw-2823	775	80	similar	similar	ADJ
taxlaw-2823	775	81	amounts	amount	NOUN
taxlaw-2823	775	82	believe	believe	VERB
taxlaw-2823	775	83	their	their	PRON
taxlaw-2823	775	84	revenue	revenue	NOUN
taxlaw-2823	775	85	losses	loss	NOUN
taxlaw-2823	775	86	under	under	ADP
taxlaw-2823	775	87	the	the	DET
taxlaw-2823	775	88	treaty	treaty	NOUN
taxlaw-2823	775	89	will	will	AUX
taxlaw-2823	775	90	be	be	AUX
taxlaw-2823	775	91	roughly	roughly	ADV
taxlaw-2823	775	92	equivalent	equivalent	ADJ
taxlaw-2823	775	93	to	to	ADP
taxlaw-2823	775	94	their	their	PRON
taxlaw-2823	775	95	revenue	revenue	NOUN
taxlaw-2823	775	96	gains.260	gains.260	NOUN
taxlaw-2823	775	97	developing	develop	VERB
taxlaw-2823	775	98	countries	country	NOUN
taxlaw-2823	775	99	,	,	PUNCT
taxlaw-2823	775	100	however	however	ADV
taxlaw-2823	775	101	,	,	PUNCT
taxlaw-2823	775	102	tend	tend	VERB
taxlaw-2823	775	103	to	to	PART
taxlaw-2823	775	104	be	be	AUX
taxlaw-2823	775	105	net	net	ADJ
taxlaw-2823	775	106	capital	capital	NOUN
taxlaw-2823	775	107	importers	importer	NOUN
taxlaw-2823	775	108	,	,	PUNCT
taxlaw-2823	775	109	and	and	CCONJ
taxlaw-2823	775	110	thus	thus	ADV
taxlaw-2823	775	111	the	the	DET
taxlaw-2823	775	112	source	source	NOUN
taxlaw-2823	775	113	,	,	PUNCT
taxlaw-2823	775	114	rather	rather	ADV
taxlaw-2823	775	115	than	than	ADP
taxlaw-2823	775	116	the	the	DET
taxlaw-2823	775	117	residence	residence	NOUN
taxlaw-2823	775	118	,	,	PUNCT
taxlaw-2823	775	119	countries.261	countries.261	NOUN
taxlaw-2823	775	120	inducing	induce	VERB
taxlaw-2823	775	121	them	they	PRON
taxlaw-2823	775	122	to	to	PART
taxlaw-2823	775	123	enter	enter	VERB
taxlaw-2823	775	124	into	into	ADP
taxlaw-2823	775	125	a	a	DET
taxlaw-2823	775	126	treaty	treaty	NOUN
taxlaw-2823	775	127	often	often	ADV
taxlaw-2823	775	128	requires	require	VERB
taxlaw-2823	775	129	concessions	concession	NOUN
taxlaw-2823	775	130	that	that	PRON
taxlaw-2823	775	131	either	either	CCONJ
taxlaw-2823	775	132	decrease	decrease	VERB
taxlaw-2823	775	133	the	the	DET
taxlaw-2823	775	134	treaty	treaty	NOUN
taxlaw-2823	775	135	’s	’s	PART
taxlaw-2823	775	136	ability	ability	NOUN
taxlaw-2823	775	137	to	to	PART
taxlaw-2823	775	138	eliminate	eliminate	VERB
taxlaw-2823	775	139	double	double	ADJ
taxlaw-2823	775	140	taxation	taxation	NOUN
taxlaw-2823	775	141	(	(	PUNCT
taxlaw-2823	775	142	the	the	DET
taxlaw-2823	775	143	primary	primary	ADJ
taxlaw-2823	775	144	goal	goal	NOUN
taxlaw-2823	775	145	of	of	ADP
taxlaw-2823	775	146	treaties)262	treaties)262	NUM
taxlaw-2823	775	147	or	or	CCONJ
taxlaw-2823	775	148	reduces	reduce	VERB
taxlaw-2823	775	149	revenue	revenue	NOUN
taxlaw-2823	775	150	for	for	ADP
taxlaw-2823	775	151	the	the	DET
taxlaw-2823	775	152	united	united	PROPN
taxlaw-2823	775	153	states	states	PROPN
taxlaw-2823	775	154	without	without	ADP
taxlaw-2823	775	155	the	the	DET
taxlaw-2823	775	156	reciprocal	reciprocal	ADJ
taxlaw-2823	775	157	increase	increase	NOUN
taxlaw-2823	775	158	that	that	PRON
taxlaw-2823	775	159	developed	develop	VERB
taxlaw-2823	775	160	countries	country	NOUN
taxlaw-2823	775	161	generally	generally	ADV
taxlaw-2823	775	162	expect	expect	VERB
taxlaw-2823	775	163	from	from	ADP
taxlaw-2823	775	164	their	their	PRON
taxlaw-2823	775	165	treaties.263	treaties.263	NOUN
taxlaw-2823	775	166	as	as	ADV
taxlaw-2823	775	167	such	such	ADJ
taxlaw-2823	775	168	,	,	PUNCT
taxlaw-2823	775	169	as	as	ADV
taxlaw-2823	775	170	long	long	ADV
taxlaw-2823	775	171	as	as	SCONJ
taxlaw-2823	775	172	the	the	DET
taxlaw-2823	775	173	united	united	PROPN
taxlaw-2823	775	174	states	states	PROPN
taxlaw-2823	775	175	will	will	AUX
taxlaw-2823	775	176	only	only	ADV
taxlaw-2823	775	177	relinquish	relinquish	VERB
taxlaw-2823	775	178	the	the	DET
taxlaw-2823	775	179	revenue	revenue	NOUN
taxlaw-2823	775	180	rule	rule	NOUN
taxlaw-2823	775	181	as	as	ADP
taxlaw-2823	775	182	part	part	NOUN
taxlaw-2823	775	183	of	of	ADP
taxlaw-2823	775	184	a	a	DET
taxlaw-2823	775	185	bilateral	bilateral	ADJ
taxlaw-2823	775	186	income	income	NOUN
taxlaw-2823	775	187	tax	tax	NOUN
taxlaw-2823	775	188	treaty	treaty	NOUN
taxlaw-2823	775	189	,	,	PUNCT
taxlaw-2823	775	190	the	the	DET
taxlaw-2823	775	191	revenue	revenue	NOUN
taxlaw-2823	775	192	rule	rule	NOUN
taxlaw-2823	775	193	will	will	AUX
taxlaw-2823	775	194	continue	continue	VERB
taxlaw-2823	775	195	to	to	PART
taxlaw-2823	775	196	impede	impede	VERB
taxlaw-2823	775	197	developing	develop	VERB
taxlaw-2823	775	198	countries	country	NOUN
taxlaw-2823	775	199	’	'	PUNCT
taxlaw-2823	775	200	requests	request	NOUN
taxlaw-2823	775	201	that	that	SCONJ
taxlaw-2823	775	202	the	the	DET
taxlaw-2823	775	203	u.s	u.s	PROPN
taxlaw-2823	775	204	.	.	PROPN
taxlaw-2823	775	205	enforce	enforce	VERB
taxlaw-2823	775	206	their	their	PRON
taxlaw-2823	775	207	tax	tax	NOUN
taxlaw-2823	775	208	judgments.264	judgments.264	NOUN
taxlaw-2823	775	209	254	254	NUM
taxlaw-2823	776	1	i	i	PRON
taxlaw-2823	776	2	d.	d.	PROPN
taxlaw-2823	776	3	at	at	ADP
taxlaw-2823	776	4	43	43	NUM
taxlaw-2823	776	5	.	.	PUNCT
taxlaw-2823	777	1	255	255	NUM
taxlaw-2823	777	2	see	see	VERB
taxlaw-2823	777	3	,	,	PUNCT
taxlaw-2823	777	4	e.g.	e.g.	ADV
taxlaw-2823	777	5	,	,	PUNCT
taxlaw-2823	777	6	anthony	anthony	PROPN
taxlaw-2823	777	7	c.	c.	PROPN
taxlaw-2823	777	8	infanti	infanti	PROPN
taxlaw-2823	777	9	,	,	PUNCT
taxlaw-2823	777	10	curtailing	curtail	VERB
taxlaw-2823	777	11	tax	tax	NOUN
taxlaw-2823	777	12	treaty	treaty	NOUN
taxlaw-2823	777	13	overrides	override	VERB
taxlaw-2823	777	14	:	:	PUNCT
taxlaw-2823	777	15	a	a	DET
taxlaw-2823	777	16	call	call	NOUN
taxlaw-2823	777	17	to	to	ADP
taxlaw-2823	777	18	action	action	NOUN
taxlaw-2823	777	19	,	,	PUNCT
taxlaw-2823	777	20	62	62	NUM
taxlaw-2823	777	21	u.	u.	NOUN
taxlaw-2823	777	22	pitt	pitt	PROPN
taxlaw-2823	777	23	.	.	PUNCT
taxlaw-2823	778	1	l.	l.	PROPN
taxlaw-2823	778	2	rev	rev	PROPN
taxlaw-2823	778	3	.	.	PROPN
taxlaw-2823	778	4	677	677	NUM
taxlaw-2823	778	5	,	,	PUNCT
taxlaw-2823	778	6	686–87	686–87	X
taxlaw-2823	778	7	(	(	PUNCT
taxlaw-2823	778	8	2001	2001	NUM
taxlaw-2823	778	9	)	)	PUNCT
taxlaw-2823	778	10	(	(	PUNCT
taxlaw-2823	778	11	congress	congress	PROPN
taxlaw-2823	778	12	believes	believe	VERB
taxlaw-2823	778	13	"	"	PUNCT
taxlaw-2823	778	14	it	it	PRON
taxlaw-2823	778	15	is	be	AUX
taxlaw-2823	778	16	'	'	PUNCT
taxlaw-2823	778	17	extremely	extremely	ADV
taxlaw-2823	778	18	difficult	difficult	ADJ
taxlaw-2823	778	19	'	'	PUNCT
taxlaw-2823	778	20	to	to	PART
taxlaw-2823	778	21	renegotiate	renegotiate	VERB
taxlaw-2823	778	22	treaties	treaty	NOUN
taxlaw-2823	778	23	.	.	PUNCT
taxlaw-2823	778	24	"	"	PUNCT
taxlaw-2823	778	25	)	)	PUNCT
taxlaw-2823	778	26	.	.	PUNCT
taxlaw-2823	779	1	256	256	NUM
taxlaw-2823	779	2	see	see	VERB
taxlaw-2823	779	3	,	,	PUNCT
taxlaw-2823	779	4	e.g.	e.g.	ADV
taxlaw-2823	779	5	,	,	PUNCT
taxlaw-2823	779	6	adam	adam	PROPN
taxlaw-2823	779	7	h.	h.	PROPN
taxlaw-2823	779	8	rosenzweig	rosenzweig	PROPN
taxlaw-2823	779	9	,	,	PUNCT
taxlaw-2823	779	10	thinking	think	VERB
taxlaw-2823	779	11	outside	outside	ADP
taxlaw-2823	779	12	the	the	DET
taxlaw-2823	779	13	(	(	PUNCT
taxlaw-2823	779	14	tax	tax	NOUN
taxlaw-2823	779	15	)	)	PUNCT
taxlaw-2823	779	16	treaty	treaty	NOUN
taxlaw-2823	779	17	,	,	PUNCT
taxlaw-2823	779	18	2012	2012	NUM
taxlaw-2823	779	19	wis	wis	NOUN
taxlaw-2823	779	20	.	.	PUNCT
taxlaw-2823	780	1	l.	l.	PROPN
taxlaw-2823	780	2	rev	rev	PROPN
taxlaw-2823	780	3	.	.	PROPN
taxlaw-2823	780	4	717	717	NUM
taxlaw-2823	780	5	,	,	PUNCT
taxlaw-2823	780	6	721	721	NUM
taxlaw-2823	780	7	(	(	PUNCT
taxlaw-2823	780	8	2012	2012	NUM
taxlaw-2823	780	9	)	)	PUNCT
taxlaw-2823	780	10	(	(	PUNCT
taxlaw-2823	780	11	"	"	PUNCT
taxlaw-2823	780	12	the	the	DET
taxlaw-2823	780	13	problem	problem	NOUN
taxlaw-2823	780	14	is	be	AUX
taxlaw-2823	780	15	that	that	SCONJ
taxlaw-2823	780	16	certain	certain	ADJ
taxlaw-2823	780	17	countries	country	NOUN
taxlaw-2823	780	18	,	,	PUNCT
taxlaw-2823	780	19	and	and	CCONJ
taxlaw-2823	780	20	in	in	ADP
taxlaw-2823	780	21	particular	particular	ADJ
taxlaw-2823	780	22	smaller	small	ADJ
taxlaw-2823	780	23	,	,	PUNCT
taxlaw-2823	780	24	less	less	ADV
taxlaw-2823	780	25	developed	develop	VERB
taxlaw-2823	780	26	countries	country	NOUN
taxlaw-2823	780	27	,	,	PUNCT
taxlaw-2823	780	28	generally	generally	ADV
taxlaw-2823	780	29	have	have	AUX
taxlaw-2823	780	30	not	not	PART
taxlaw-2823	780	31	entered	enter	VERB
taxlaw-2823	780	32	into	into	ADP
taxlaw-2823	780	33	tax	tax	NOUN
taxlaw-2823	780	34	treaties	treaty	NOUN
taxlaw-2823	780	35	,	,	PUNCT
taxlaw-2823	780	36	at	at	ADP
taxlaw-2823	780	37	least	least	ADJ
taxlaw-2823	780	38	not	not	PART
taxlaw-2823	780	39	with	with	ADP
taxlaw-2823	780	40	the	the	DET
taxlaw-2823	780	41	united	united	PROPN
taxlaw-2823	780	42	states	states	PROPN
taxlaw-2823	780	43	.	.	PUNCT
taxlaw-2823	780	44	.	.	PUNCT
taxlaw-2823	780	45	.	.	PUNCT
taxlaw-2823	780	46	.	.	PUNCT
taxlaw-2823	781	1	"	"	PUNCT
taxlaw-2823	781	2	)	)	PUNCT
taxlaw-2823	781	3	;	;	PUNCT
taxlaw-2823	781	4	lee	lee	PROPN
taxlaw-2823	781	5	a.	a.	PROPN
taxlaw-2823	781	6	sheppard	sheppard	PROPN
taxlaw-2823	781	7	,	,	PUNCT
taxlaw-2823	781	8	will	will	AUX
taxlaw-2823	781	9	u.s	u.s	PROPN
taxlaw-2823	781	10	.	.	PROPN
taxlaw-2823	781	11	hypocrisy	hypocrisy	NOUN
taxlaw-2823	781	12	on	on	ADP
taxlaw-2823	781	13	information	information	NOUN
taxlaw-2823	781	14	sharing	sharing	NOUN
taxlaw-2823	781	15	continue	continue	VERB
taxlaw-2823	781	16	?	?	PUNCT
taxlaw-2823	781	17	,	,	PUNCT
taxlaw-2823	781	18	138	138	NUM
taxlaw-2823	781	19	tax	tax	NOUN
taxlaw-2823	781	20	notes	note	NOUN
taxlaw-2823	781	21	253	253	NUM
taxlaw-2823	781	22	,	,	PUNCT
taxlaw-2823	781	23	255	255	NUM
taxlaw-2823	781	24	(	(	PUNCT
taxlaw-2823	781	25	2013	2013	NUM
taxlaw-2823	781	26	)	)	PUNCT
taxlaw-2823	781	27	(	(	PUNCT
taxlaw-2823	781	28	"	"	PUNCT
taxlaw-2823	781	29	latin	latin	ADJ
taxlaw-2823	781	30	american	american	ADJ
taxlaw-2823	781	31	countries	country	NOUN
taxlaw-2823	781	32	mostly	mostly	ADV
taxlaw-2823	781	33	do	do	AUX
taxlaw-2823	781	34	n't	not	PART
taxlaw-2823	781	35	sign	sign	VERB
taxlaw-2823	781	36	treaties	treaty	NOUN
taxlaw-2823	781	37	with	with	ADP
taxlaw-2823	781	38	the	the	DET
taxlaw-2823	781	39	united	united	PROPN
taxlaw-2823	781	40	states	states	PROPN
taxlaw-2823	781	41	,	,	PUNCT
taxlaw-2823	781	42	and	and	CCONJ
taxlaw-2823	781	43	for	for	ADP
taxlaw-2823	781	44	good	good	ADJ
taxlaw-2823	781	45	reason	reason	NOUN
taxlaw-2823	781	46	.	.	PUNCT
taxlaw-2823	782	1	they	they	PRON
taxlaw-2823	782	2	do	do	AUX
taxlaw-2823	782	3	n't	not	PART
taxlaw-2823	782	4	like	like	VERB
taxlaw-2823	782	5	giving	give	VERB
taxlaw-2823	782	6	up	up	ADP
taxlaw-2823	782	7	tax	tax	NOUN
taxlaw-2823	782	8	jurisdiction	jurisdiction	NOUN
taxlaw-2823	782	9	over	over	ADP
taxlaw-2823	782	10	the	the	DET
taxlaw-2823	782	11	affiliates	affiliate	NOUN
taxlaw-2823	782	12	of	of	ADP
taxlaw-2823	782	13	american	american	ADJ
taxlaw-2823	782	14	multinationals	multinational	NOUN
taxlaw-2823	782	15	that	that	PRON
taxlaw-2823	782	16	would	would	AUX
taxlaw-2823	782	17	do	do	VERB
taxlaw-2823	782	18	business	business	NOUN
taxlaw-2823	782	19	in	in	ADP
taxlaw-2823	782	20	their	their	PRON
taxlaw-2823	782	21	countries	country	NOUN
taxlaw-2823	782	22	even	even	ADV
taxlaw-2823	782	23	without	without	ADP
taxlaw-2823	782	24	tax	tax	NOUN
taxlaw-2823	782	25	treaties	treaty	NOUN
taxlaw-2823	782	26	.	.	PUNCT
taxlaw-2823	782	27	"	"	PUNCT
taxlaw-2823	782	28	)	)	PUNCT
taxlaw-2823	782	29	.	.	PUNCT
taxlaw-2823	783	1	257	257	NUM
taxlaw-2823	783	2	allison	allison	PROPN
taxlaw-2823	783	3	d.	d.	PROPN
taxlaw-2823	783	4	christians	christians	PROPN
taxlaw-2823	783	5	,	,	PUNCT
taxlaw-2823	783	6	tax	tax	NOUN
taxlaw-2823	783	7	treaties	treaty	NOUN
taxlaw-2823	783	8	for	for	ADP
taxlaw-2823	783	9	investment	investment	NOUN
taxlaw-2823	783	10	and	and	CCONJ
taxlaw-2823	783	11	aid	aid	NOUN
taxlaw-2823	783	12	to	to	ADP
taxlaw-2823	783	13	sub	sub	ADJ
taxlaw-2823	783	14	-	-	ADJ
taxlaw-2823	783	15	saharan	saharan	ADJ
taxlaw-2823	783	16	africa	africa	PROPN
taxlaw-2823	783	17	:	:	PUNCT
taxlaw-2823	783	18	a	a	DET
taxlaw-2823	783	19	case	case	NOUN
taxlaw-2823	783	20	study	study	NOUN
taxlaw-2823	783	21	,	,	PUNCT
taxlaw-2823	783	22	71	71	NUM
taxlaw-2823	783	23	brook	brook	NOUN
taxlaw-2823	783	24	.	.	PUNCT
taxlaw-2823	784	1	l.	l.	PROPN
taxlaw-2823	784	2	rev	rev	PROPN
taxlaw-2823	784	3	.	.	PROPN
taxlaw-2823	784	4	639	639	NUM
taxlaw-2823	784	5	,	,	PUNCT
taxlaw-2823	784	6	666	666	NUM
taxlaw-2823	784	7	(	(	PUNCT
taxlaw-2823	784	8	2005	2005	NUM
taxlaw-2823	784	9	)	)	PUNCT
taxlaw-2823	784	10	.	.	PUNCT
taxlaw-2823	785	1	258	258	NUM
taxlaw-2823	785	2	see	see	VERB
taxlaw-2823	785	3	rosenzweig	rosenzweig	NOUN
taxlaw-2823	785	4	,	,	PUNCT
taxlaw-2823	785	5	supra	supra	PROPN
taxlaw-2823	785	6	note	note	PROPN
taxlaw-2823	785	7	256	256	NUM
taxlaw-2823	785	8	,	,	PUNCT
taxlaw-2823	785	9	at	at	ADP
taxlaw-2823	785	10	723	723	NUM
taxlaw-2823	785	11	(	(	PUNCT
taxlaw-2823	785	12	"	"	PUNCT
taxlaw-2823	785	13	but	but	CCONJ
taxlaw-2823	785	14	no	no	ADV
taxlaw-2823	785	15	matter	matter	ADV
taxlaw-2823	785	16	how	how	SCONJ
taxlaw-2823	785	17	many	many	ADJ
taxlaw-2823	785	18	times	time	NOUN
taxlaw-2823	785	19	the	the	DET
taxlaw-2823	785	20	wealthier	wealthy	ADJ
taxlaw-2823	785	21	countries	country	NOUN
taxlaw-2823	785	22	'	'	PUNCT
taxlaw-2823	785	23	roared	roar	VERB
taxlaw-2823	785	24	their	their	PRON
taxlaw-2823	785	25	terrible	terrible	ADJ
taxlaw-2823	785	26	roars	roar	NOUN
taxlaw-2823	785	27	and	and	CCONJ
taxlaw-2823	785	28	gnashed	gnash	VERB
taxlaw-2823	785	29	their	their	PRON
taxlaw-2823	785	30	terrible	terrible	ADJ
taxlaw-2823	785	31	teeth	tooth	NOUN
taxlaw-2823	785	32	and	and	CCONJ
taxlaw-2823	785	33	rolled	roll	VERB
taxlaw-2823	785	34	their	their	PRON
taxlaw-2823	785	35	terrible	terrible	ADJ
taxlaw-2823	785	36	eyes	eye	NOUN
taxlaw-2823	785	37	and	and	CCONJ
taxlaw-2823	785	38	showed	show	VERB
taxlaw-2823	785	39	their	their	PRON
taxlaw-2823	785	40	terrible	terrible	ADJ
taxlaw-2823	785	41	claws	claws	NOUN
taxlaw-2823	785	42	'	'	PUNCT
taxlaw-2823	785	43	in	in	ADP
taxlaw-2823	785	44	an	an	DET
taxlaw-2823	785	45	attempt	attempt	NOUN
taxlaw-2823	785	46	to	to	PART
taxlaw-2823	785	47	force	force	VERB
taxlaw-2823	785	48	the	the	DET
taxlaw-2823	785	49	other	other	ADJ
taxlaw-2823	785	50	countries	country	NOUN
taxlaw-2823	785	51	to	to	PART
taxlaw-2823	785	52	sign	sign	VERB
taxlaw-2823	785	53	on	on	ADP
taxlaw-2823	785	54	to	to	ADP
taxlaw-2823	785	55	a	a	DET
taxlaw-2823	785	56	global	global	ADJ
taxlaw-2823	785	57	tax	tax	NOUN
taxlaw-2823	785	58	information	information	NOUN
taxlaw-2823	785	59	sharing	share	VERB
taxlaw-2823	785	60	regime	regime	NOUN
taxlaw-2823	785	61	,	,	PUNCT
taxlaw-2823	785	62	they	they	PRON
taxlaw-2823	785	63	just	just	ADV
taxlaw-2823	785	64	seem	seem	VERB
taxlaw-2823	785	65	to	to	PART
taxlaw-2823	785	66	continue	continue	VERB
taxlaw-2823	785	67	to	to	PART
taxlaw-2823	785	68	say	say	VERB
taxlaw-2823	785	69	,	,	PUNCT
taxlaw-2823	785	70	no	no	INTJ
taxlaw-2823	785	71	!	!	PUNCT
taxlaw-2823	785	72	"	"	PUNCT
taxlaw-2823	785	73	)	)	PUNCT
taxlaw-2823	785	74	.	.	PUNCT
taxlaw-2823	786	1	259	259	NUM
taxlaw-2823	786	2	christians	christian	NOUN
taxlaw-2823	786	3	,	,	PUNCT
taxlaw-2823	786	4	supra	supra	PROPN
taxlaw-2823	786	5	note	note	PROPN
taxlaw-2823	786	6	257	257	NUM
taxlaw-2823	786	7	,	,	PUNCT
taxlaw-2823	786	8	at	at	ADP
taxlaw-2823	786	9	661	661	NUM
taxlaw-2823	786	10	.	.	PUNCT
taxlaw-2823	786	11	260	260	NUM
taxlaw-2823	786	12	i	i	PRON
taxlaw-2823	786	13	d.	d.	PROPN
taxlaw-2823	786	14	at	at	ADP
taxlaw-2823	786	15	660	660	NUM
taxlaw-2823	786	16	.	.	PUNCT
taxlaw-2823	786	17	261	261	NUM
taxlaw-2823	786	18	i	i	PRON
taxlaw-2823	786	19	d.	d.	PROPN
taxlaw-2823	786	20	at	at	ADP
taxlaw-2823	786	21	661	661	NUM
taxlaw-2823	786	22	.	.	PUNCT
taxlaw-2823	787	1	262	262	NUM
taxlaw-2823	787	2	i	i	PRON
taxlaw-2823	787	3	d.	d.	PROPN
taxlaw-2823	787	4	at	at	ADP
taxlaw-2823	787	5	665	665	NUM
taxlaw-2823	787	6	(	(	PUNCT
taxlaw-2823	787	7	"	"	PUNCT
taxlaw-2823	787	8	the	the	DET
taxlaw-2823	787	9	consequence	consequence	NOUN
taxlaw-2823	787	10	of	of	ADP
taxlaw-2823	787	11	preserving	preserve	VERB
taxlaw-2823	787	12	source	source	NOUN
taxlaw-2823	787	13	-	-	PUNCT
taxlaw-2823	787	14	country	country	NOUN
taxlaw-2823	787	15	taxation	taxation	NOUN
taxlaw-2823	787	16	to	to	PART
taxlaw-2823	787	17	overcome	overcome	VERB
taxlaw-2823	787	18	non	non	ADJ
taxlaw-2823	787	19	-	-	ADJ
taxlaw-2823	787	20	reciprocal	reciprocal	ADJ
taxlaw-2823	787	21	capital	capital	NOUN
taxlaw-2823	787	22	flows	flow	VERB
taxlaw-2823	787	23	,	,	PUNCT
taxlaw-2823	787	24	however	however	ADV
taxlaw-2823	787	25	,	,	PUNCT
taxlaw-2823	787	26	is	be	AUX
taxlaw-2823	787	27	that	that	SCONJ
taxlaw-2823	787	28	it	it	PRON
taxlaw-2823	787	29	undermines	undermine	VERB
taxlaw-2823	787	30	the	the	DET
taxlaw-2823	787	31	relief	relief	NOUN
taxlaw-2823	787	32	of	of	ADP
taxlaw-2823	787	33	double	double	ADJ
taxlaw-2823	787	34	taxation	taxation	NOUN
taxlaw-2823	787	35	ostensibly	ostensibly	ADV
taxlaw-2823	787	36	sought	seek	VERB
taxlaw-2823	787	37	as	as	ADP
taxlaw-2823	787	38	the	the	DET
taxlaw-2823	787	39	primary	primary	ADJ
taxlaw-2823	787	40	purpose	purpose	NOUN
taxlaw-2823	787	41	for	for	ADP
taxlaw-2823	787	42	entering	enter	VERB
taxlaw-2823	787	43	into	into	ADP
taxlaw-2823	787	44	the	the	DET
taxlaw-2823	787	45	treaty	treaty	NOUN
taxlaw-2823	787	46	in	in	ADP
taxlaw-2823	787	47	the	the	DET
taxlaw-2823	787	48	first	first	ADJ
taxlaw-2823	787	49	place	place	NOUN
taxlaw-2823	787	50	.	.	PUNCT
taxlaw-2823	787	51	"	"	PUNCT
taxlaw-2823	787	52	)	)	PUNCT
taxlaw-2823	787	53	.	.	PUNCT
taxlaw-2823	788	1	263	263	NUM
taxlaw-2823	788	2	one	one	NUM
taxlaw-2823	788	3	reason	reason	NOUN
taxlaw-2823	788	4	that	that	SCONJ
taxlaw-2823	788	5	developing	develop	VERB
taxlaw-2823	788	6	countries	country	NOUN
taxlaw-2823	788	7	are	be	AUX
taxlaw-2823	788	8	unwilling	unwilling	ADJ
taxlaw-2823	788	9	to	to	PART
taxlaw-2823	788	10	negotiate	negotiate	VERB
taxlaw-2823	788	11	tax	tax	NOUN
taxlaw-2823	788	12	treaties	treaty	NOUN
taxlaw-2823	788	13	with	with	ADP
taxlaw-2823	788	14	the	the	DET
taxlaw-2823	788	15	united	united	PROPN
taxlaw-2823	788	16	states	states	PROPN
taxlaw-2823	788	17	is	be	AUX
taxlaw-2823	788	18	that	that	SCONJ
taxlaw-2823	788	19	the	the	DET
taxlaw-2823	788	20	united	united	PROPN
taxlaw-2823	788	21	states	states	PROPN
taxlaw-2823	788	22	is	be	AUX
taxlaw-2823	788	23	unwilling	unwilling	ADJ
taxlaw-2823	788	24	to	to	PART
taxlaw-2823	788	25	include	include	VERB
taxlaw-2823	788	26	tax	tax	NOUN
taxlaw-2823	788	27	sparing	spare	VERB
taxlaw-2823	788	28	provisions	provision	NOUN
taxlaw-2823	788	29	in	in	ADP
taxlaw-2823	788	30	its	its	PRON
taxlaw-2823	788	31	treaties	treaty	NOUN
taxlaw-2823	788	32	,	,	PUNCT
taxlaw-2823	788	33	while	while	SCONJ
taxlaw-2823	788	34	developing	develop	VERB
taxlaw-2823	788	35	countries	country	NOUN
taxlaw-2823	788	36	are	be	AUX
taxlaw-2823	788	37	often	often	ADV
taxlaw-2823	788	38	unwilling	unwilling	ADJ
taxlaw-2823	788	39	to	to	PART
taxlaw-2823	788	40	sign	sign	VERB
taxlaw-2823	788	41	tax	tax	NOUN
taxlaw-2823	788	42	treaties	treaty	NOUN
taxlaw-2823	788	43	that	that	PRON
taxlaw-2823	788	44	do	do	AUX
taxlaw-2823	788	45	not	not	PART
taxlaw-2823	788	46	include	include	VERB
taxlaw-2823	788	47	tax	tax	NOUN
taxlaw-2823	788	48	sparing	sparing	NOUN
taxlaw-2823	788	49	.	.	PUNCT
taxlaw-2823	789	1	see	see	VERB
taxlaw-2823	789	2	h.	h.	PROPN
taxlaw-2823	789	3	david	david	PROPN
taxlaw-2823	789	4	rosenbloom	rosenbloom	PROPN
taxlaw-2823	789	5	&	&	CCONJ
taxlaw-2823	789	6	stanley	stanley	PROPN
taxlaw-2823	789	7	i.	i.	PROPN
taxlaw-2823	789	8	langbein	langbein	PROPN
taxlaw-2823	789	9	,	,	PUNCT
taxlaw-2823	789	10	united	united	PROPN
taxlaw-2823	789	11	states	states	PROPN
taxlaw-2823	789	12	treaty	treaty	NOUN
taxlaw-2823	789	13	policy	policy	NOUN
taxlaw-2823	789	14	:	:	PUNCT
taxlaw-2823	789	15	an	an	DET
taxlaw-2823	789	16	overview	overview	NOUN
taxlaw-2823	789	17	,	,	PUNCT
taxlaw-2823	789	18	19	19	NUM
taxlaw-2823	789	19	colum	colum	NOUN
taxlaw-2823	789	20	.	.	PUNCT
taxlaw-2823	790	1	j.	j.	PROPN
taxlaw-2823	790	2	transnat'l	transnat'l	PROPN
taxlaw-2823	790	3	l.	l.	PROPN
taxlaw-2823	790	4	359	359	NUM
taxlaw-2823	790	5	,	,	PUNCT
taxlaw-2823	790	6	392	392	NUM
taxlaw-2823	790	7	(	(	PUNCT
taxlaw-2823	790	8	1981	1981	NUM
taxlaw-2823	790	9	)	)	PUNCT
taxlaw-2823	790	10	.	.	PUNCT
taxlaw-2823	791	1	264	264	NUM
taxlaw-2823	791	2	if	if	SCONJ
taxlaw-2823	791	3	the	the	DET
taxlaw-2823	791	4	u.s	u.s	PROPN
taxlaw-2823	791	5	.	.	PROPN
taxlaw-2823	791	6	continues	continue	VERB
taxlaw-2823	791	7	to	to	PART
taxlaw-2823	791	8	prefer	prefer	VERB
taxlaw-2823	791	9	to	to	PART
taxlaw-2823	791	10	eliminate	eliminate	VERB
taxlaw-2823	791	11	the	the	DET
taxlaw-2823	791	12	revenue	revenue	NOUN
taxlaw-2823	791	13	rule	rule	NOUN
taxlaw-2823	791	14	on	on	ADP
taxlaw-2823	791	15	a	a	DET
taxlaw-2823	791	16	country	country	NOUN
taxlaw-2823	791	17	-	-	PUNCT
taxlaw-2823	791	18	by	by	ADP
taxlaw-2823	791	19	-	-	PUNCT
taxlaw-2823	791	20	country	country	NOUN
taxlaw-2823	791	21	basis	basis	NOUN
taxlaw-2823	791	22	using	use	VERB
taxlaw-2823	791	23	bilateral	bilateral	ADJ
taxlaw-2823	791	24	treaties	treaty	NOUN
taxlaw-2823	791	25	,	,	PUNCT
taxlaw-2823	791	26	it	it	PRON
taxlaw-2823	791	27	may	may	AUX
taxlaw-2823	791	28	have	have	VERB
taxlaw-2823	791	29	an	an	DET
taxlaw-2823	791	30	alternative	alternative	ADJ
taxlaw-2823	791	31	route	route	NOUN
taxlaw-2823	791	32	to	to	ADP
taxlaw-2823	791	33	the	the	DET
taxlaw-2823	791	34	income	income	NOUN
taxlaw-2823	791	35	tax	tax	NOUN
taxlaw-2823	791	36	treaty	treaty	NOUN
taxlaw-2823	791	37	.	.	PUNCT
taxlaw-2823	792	1	since	since	SCONJ
taxlaw-2823	792	2	the	the	DET
taxlaw-2823	792	3	1980s	1980s	NUM
taxlaw-2823	792	4	,	,	PUNCT
taxlaw-2823	792	5	the	the	DET
taxlaw-2823	792	6	u.s	u.s	PROPN
taxlaw-2823	792	7	.	.	PROPN
taxlaw-2823	792	8	has	have	AUX
taxlaw-2823	792	9	pursued	pursue	VERB
taxlaw-2823	792	10	tax	tax	NOUN
taxlaw-2823	792	11	information	information	NOUN
taxlaw-2823	792	12	exchange	exchange	NOUN
taxlaw-2823	792	13	agreements	agreement	NOUN
taxlaw-2823	792	14	(	(	PUNCT
taxlaw-2823	792	15	"	"	PUNCT
taxlaw-2823	792	16	tieas	tiea	NOUN
taxlaw-2823	792	17	"	"	PUNCT
taxlaw-2823	792	18	)	)	PUNCT
taxlaw-2823	792	19	with	with	ADP
taxlaw-2823	792	20	certain	certain	ADJ
taxlaw-2823	792	21	developing	develop	VERB
taxlaw-2823	792	22	countries	country	NOUN
taxlaw-2823	792	23	.	.	PUNCT
taxlaw-2823	793	1	bruce	bruce	PROPN
taxlaw-2823	793	2	zagaris	zagaris	PROPN
taxlaw-2823	793	3	,	,	PUNCT
taxlaw-2823	793	4	the	the	DET
taxlaw-2823	793	5	procedural	procedural	ADJ
taxlaw-2823	793	6	aspects	aspect	NOUN
taxlaw-2823	793	7	of	of	ADP
taxlaw-2823	793	8	u.s	u.s	PROPN
taxlaw-2823	793	9	.	.	PROPN
taxlaw-2823	793	10	tax	tax	NOUN
taxlaw-2823	793	11	policy	policy	NOUN
taxlaw-2823	793	12	towards	towards	ADP
taxlaw-2823	793	13	developing	develop	VERB
taxlaw-2823	793	14	countries	country	NOUN
taxlaw-2823	793	15	:	:	PUNCT
taxlaw-2823	793	16	too	too	ADV
taxlaw-2823	793	17	many	many	ADJ
taxlaw-2823	793	18	sticks	stick	NOUN
taxlaw-2823	793	19	and	and	CCONJ
taxlaw-2823	793	20	no	no	DET
taxlaw-2823	793	21	carrots	carrot	NOUN
taxlaw-2823	793	22	?	?	PUNCT
taxlaw-2823	793	23	,	,	PUNCT
taxlaw-2823	793	24	35	35	NUM
taxlaw-2823	793	25	geo	geo	PROPN
taxlaw-2823	793	26	.	.	PROPN
taxlaw-2823	793	27	wash	wash	PROPN
taxlaw-2823	793	28	.	.	PUNCT
taxlaw-2823	794	1	int’l	int’l	PROPN
taxlaw-2823	794	2	l.	l.	PROPN
taxlaw-2823	794	3	rev	rev	PROPN
taxlaw-2823	794	4	.	.	PROPN
taxlaw-2823	794	5	331	331	NUM
taxlaw-2823	794	6	,	,	PUNCT
taxlaw-2823	794	7	331	331	NUM
taxlaw-2823	794	8	(	(	PUNCT
taxlaw-2823	794	9	2003	2003	NUM
taxlaw-2823	794	10	)	)	PUNCT
taxlaw-2823	794	11	.	.	PUNCT
taxlaw-2823	795	1	the	the	DET
taxlaw-2823	795	2	u.s	u.s	PROPN
taxlaw-2823	795	3	.	.	PROPN
taxlaw-2823	795	4	currently	currently	ADV
taxlaw-2823	795	5	has	have	VERB
taxlaw-2823	795	6	tieas	tiea	NOUN
taxlaw-2823	795	7	with	with	ADP
taxlaw-2823	795	8	twenty	twenty	NUM
taxlaw-2823	795	9	-	-	PUNCT
taxlaw-2823	795	10	nine	nine	NUM
taxlaw-2823	795	11	2014	2014	NUM
taxlaw-2823	795	12	]	]	PUNCT
taxlaw-2823	795	13	the	the	DET
taxlaw-2823	795	14	u.s	u.s	PROPN
taxlaw-2823	795	15	.	.	PROPN
taxlaw-2823	795	16	as	as	ADP
taxlaw-2823	795	17	tax	tax	NOUN
taxlaw-2823	795	18	haven	haven	NOUN
taxlaw-2823	795	19	?	?	PUNCT
taxlaw-2823	796	1	199	199	NUM
taxlaw-2823	796	2	c.	c.	PROPN
taxlaw-2823	796	3	jurisdictional	jurisdictional	PROPN
taxlaw-2823	796	4	issues	issue	NOUN
taxlaw-2823	796	5	even	even	ADV
taxlaw-2823	796	6	with	with	ADP
taxlaw-2823	796	7	the	the	DET
taxlaw-2823	796	8	revenue	revenue	NOUN
taxlaw-2823	796	9	rule	rule	NOUN
taxlaw-2823	796	10	out	out	ADP
taxlaw-2823	796	11	of	of	ADP
taxlaw-2823	796	12	the	the	DET
taxlaw-2823	796	13	way	way	NOUN
taxlaw-2823	796	14	,	,	PUNCT
taxlaw-2823	796	15	a	a	DET
taxlaw-2823	796	16	foreign	foreign	ADJ
taxlaw-2823	796	17	government	government	NOUN
taxlaw-2823	796	18	may	may	AUX
taxlaw-2823	796	19	face	face	VERB
taxlaw-2823	796	20	some	some	DET
taxlaw-2823	796	21	impediments	impediment	NOUN
taxlaw-2823	796	22	in	in	ADP
taxlaw-2823	796	23	its	its	PRON
taxlaw-2823	796	24	enforcement	enforcement	NOUN
taxlaw-2823	796	25	of	of	ADP
taxlaw-2823	796	26	foreign	foreign	ADJ
taxlaw-2823	796	27	tax	tax	NOUN
taxlaw-2823	796	28	judgments	judgment	NOUN
taxlaw-2823	796	29	.	.	PUNCT
taxlaw-2823	797	1	in	in	ADP
taxlaw-2823	797	2	the	the	DET
taxlaw-2823	797	3	first	first	ADJ
taxlaw-2823	797	4	instance	instance	NOUN
taxlaw-2823	797	5	,	,	PUNCT
taxlaw-2823	797	6	the	the	DET
taxlaw-2823	797	7	foreign	foreign	ADJ
taxlaw-2823	797	8	country	country	NOUN
taxlaw-2823	797	9	would	would	AUX
taxlaw-2823	797	10	need	need	VERB
taxlaw-2823	797	11	to	to	PART
taxlaw-2823	797	12	determine	determine	VERB
taxlaw-2823	797	13	the	the	DET
taxlaw-2823	797	14	forum	forum	NOUN
taxlaw-2823	797	15	in	in	ADP
taxlaw-2823	797	16	which	which	PRON
taxlaw-2823	797	17	it	it	PRON
taxlaw-2823	797	18	sought	seek	VERB
taxlaw-2823	797	19	recognition	recognition	NOUN
taxlaw-2823	797	20	and	and	CCONJ
taxlaw-2823	797	21	enforcement	enforcement	NOUN
taxlaw-2823	797	22	.	.	PUNCT
taxlaw-2823	798	1	in	in	ADP
taxlaw-2823	798	2	the	the	DET
taxlaw-2823	798	3	second	second	ADJ
taxlaw-2823	798	4	instance	instance	NOUN
taxlaw-2823	798	5	,	,	PUNCT
taxlaw-2823	798	6	it	it	PRON
taxlaw-2823	798	7	would	would	AUX
taxlaw-2823	798	8	need	need	VERB
taxlaw-2823	798	9	to	to	PART
taxlaw-2823	798	10	demonstrate	demonstrate	VERB
taxlaw-2823	798	11	that	that	SCONJ
taxlaw-2823	798	12	the	the	DET
taxlaw-2823	798	13	court	court	NOUN
taxlaw-2823	798	14	it	it	PRON
taxlaw-2823	798	15	chose	choose	VERB
taxlaw-2823	798	16	had	have	VERB
taxlaw-2823	798	17	jurisdiction	jurisdiction	NOUN
taxlaw-2823	798	18	to	to	PART
taxlaw-2823	798	19	hear	hear	VERB
taxlaw-2823	798	20	its	its	PRON
taxlaw-2823	798	21	claim	claim	NOUN
taxlaw-2823	798	22	.	.	PUNCT
taxlaw-2823	799	1	a	a	DET
taxlaw-2823	799	2	foreign	foreign	ADJ
taxlaw-2823	799	3	country	country	NOUN
taxlaw-2823	799	4	could	could	AUX
taxlaw-2823	799	5	request	request	VERB
taxlaw-2823	799	6	enforcement	enforcement	NOUN
taxlaw-2823	799	7	of	of	ADP
taxlaw-2823	799	8	its	its	PRON
taxlaw-2823	799	9	tax	tax	NOUN
taxlaw-2823	799	10	judgments	judgment	NOUN
taxlaw-2823	799	11	in	in	ADP
taxlaw-2823	799	12	state	state	NOUN
taxlaw-2823	799	13	courts	court	NOUN
taxlaw-2823	799	14	or	or	CCONJ
taxlaw-2823	799	15	,	,	PUNCT
taxlaw-2823	799	16	in	in	ADP
taxlaw-2823	799	17	most	most	ADJ
taxlaw-2823	799	18	cases	case	NOUN
taxlaw-2823	799	19	,	,	PUNCT
taxlaw-2823	799	20	in	in	ADP
taxlaw-2823	799	21	federal	federal	ADJ
taxlaw-2823	799	22	courts.265	courts.265	NOUN
taxlaw-2823	799	23	to	to	PART
taxlaw-2823	799	24	sustain	sustain	VERB
taxlaw-2823	799	25	the	the	DET
taxlaw-2823	799	26	case	case	NOUN
taxlaw-2823	799	27	in	in	ADP
taxlaw-2823	799	28	federal	federal	ADJ
taxlaw-2823	799	29	court	court	NOUN
taxlaw-2823	799	30	would	would	AUX
taxlaw-2823	799	31	require	require	VERB
taxlaw-2823	799	32	either	either	CCONJ
taxlaw-2823	799	33	diversity	diversity	NOUN
taxlaw-2823	799	34	jurisdiction	jurisdiction	NOUN
taxlaw-2823	799	35	or	or	CCONJ
taxlaw-2823	799	36	federal	federal	ADJ
taxlaw-2823	799	37	question	question	NOUN
taxlaw-2823	799	38	jurisdiction	jurisdiction	NOUN
taxlaw-2823	799	39	.	.	PUNCT
taxlaw-2823	800	1	266	266	NUM
taxlaw-2823	800	2	diversity	diversity	NOUN
taxlaw-2823	800	3	jurisdiction	jurisdiction	NOUN
taxlaw-2823	800	4	requires	require	VERB
taxlaw-2823	800	5	that	that	SCONJ
taxlaw-2823	800	6	the	the	DET
taxlaw-2823	800	7	defendant	defendant	NOUN
taxlaw-2823	800	8	be	be	AUX
taxlaw-2823	800	9	a	a	DET
taxlaw-2823	800	10	citizen	citizen	NOUN
taxlaw-2823	800	11	of	of	ADP
taxlaw-2823	800	12	a	a	DET
taxlaw-2823	800	13	state	state	NOUN
taxlaw-2823	800	14	and	and	CCONJ
taxlaw-2823	800	15	that	that	SCONJ
taxlaw-2823	800	16	the	the	DET
taxlaw-2823	800	17	amount	amount	NOUN
taxlaw-2823	800	18	of	of	ADP
taxlaw-2823	800	19	the	the	DET
taxlaw-2823	800	20	tax	tax	NOUN
taxlaw-2823	800	21	judgment	judgment	NOUN
taxlaw-2823	800	22	exceed	exceed	VERB
taxlaw-2823	800	23	$	$	SYM
taxlaw-2823	800	24	75,000.267	75,000.267	NUM
taxlaw-2823	800	25	federal	federal	ADJ
taxlaw-2823	800	26	question	question	NOUN
taxlaw-2823	800	27	jurisdiction	jurisdiction	NOUN
taxlaw-2823	800	28	,	,	PUNCT
taxlaw-2823	800	29	on	on	ADP
taxlaw-2823	800	30	the	the	DET
taxlaw-2823	800	31	other	other	ADJ
taxlaw-2823	800	32	hand	hand	NOUN
taxlaw-2823	800	33	,	,	PUNCT
taxlaw-2823	800	34	would	would	AUX
taxlaw-2823	800	35	require	require	VERB
taxlaw-2823	800	36	that	that	DET
taxlaw-2823	800	37	federal	federal	ADJ
taxlaw-2823	800	38	law	law	NOUN
taxlaw-2823	800	39	or	or	CCONJ
taxlaw-2823	800	40	a	a	DET
taxlaw-2823	800	41	treaty	treaty	NOUN
taxlaw-2823	800	42	provide	provide	VERB
taxlaw-2823	800	43	for	for	ADP
taxlaw-2823	800	44	the	the	DET
taxlaw-2823	800	45	enforcement	enforcement	NOUN
taxlaw-2823	800	46	of	of	ADP
taxlaw-2823	800	47	foreign	foreign	ADJ
taxlaw-2823	800	48	tax	tax	NOUN
taxlaw-2823	800	49	judgments.268	judgments.268	NOUN
taxlaw-2823	800	50	either	either	CCONJ
taxlaw-2823	800	51	way	way	NOUN
taxlaw-2823	800	52	,	,	PUNCT
taxlaw-2823	800	53	absent	absent	ADJ
taxlaw-2823	800	54	the	the	DET
taxlaw-2823	800	55	revenue	revenue	NOUN
taxlaw-2823	800	56	rule	rule	NOUN
taxlaw-2823	800	57	,	,	PUNCT
taxlaw-2823	800	58	u.s	u.s	PROPN
taxlaw-2823	800	59	.	.	PROPN
taxlaw-2823	800	60	courts	court	NOUN
taxlaw-2823	800	61	would	would	AUX
taxlaw-2823	800	62	clearly	clearly	ADV
taxlaw-2823	800	63	have	have	VERB
taxlaw-2823	800	64	jurisdiction	jurisdiction	NOUN
taxlaw-2823	800	65	if	if	SCONJ
taxlaw-2823	800	66	the	the	DET
taxlaw-2823	800	67	defendant	defendant	NOUN
taxlaw-2823	800	68	were	be	AUX
taxlaw-2823	800	69	a	a	DET
taxlaw-2823	800	70	u.s	u.s	PROPN
taxlaw-2823	800	71	.	.	PROPN
taxlaw-2823	800	72	citizen	citizen	PROPN
taxlaw-2823	800	73	or	or	CCONJ
taxlaw-2823	800	74	resident	resident	NOUN
taxlaw-2823	800	75	who	who	PRON
taxlaw-2823	800	76	had	have	AUX
taxlaw-2823	800	77	not	not	PART
taxlaw-2823	800	78	paid	pay	VERB
taxlaw-2823	800	79	her	her	PRON
taxlaw-2823	800	80	foreign	foreign	ADJ
taxlaw-2823	800	81	taxes	taxis	NOUN
taxlaw-2823	800	82	.	.	PUNCT
taxlaw-2823	801	1	until	until	ADP
taxlaw-2823	801	2	now	now	ADV
taxlaw-2823	801	3	,	,	PUNCT
taxlaw-2823	801	4	however	however	ADV
taxlaw-2823	801	5	,	,	PUNCT
taxlaw-2823	801	6	even	even	ADV
taxlaw-2823	801	7	where	where	SCONJ
taxlaw-2823	801	8	the	the	DET
taxlaw-2823	801	9	u.s	u.s	PROPN
taxlaw-2823	801	10	.	.	PROPN
taxlaw-2823	801	11	has	have	AUX
taxlaw-2823	801	12	agreed	agree	VERB
taxlaw-2823	801	13	to	to	PART
taxlaw-2823	801	14	enforce	enforce	VERB
taxlaw-2823	801	15	another	another	DET
taxlaw-2823	801	16	country	country	NOUN
taxlaw-2823	801	17	’s	’s	PART
taxlaw-2823	801	18	tax	tax	NOUN
taxlaw-2823	801	19	judgments	judgment	NOUN
taxlaw-2823	801	20	,	,	PUNCT
taxlaw-2823	801	21	it	it	PRON
taxlaw-2823	801	22	has	have	AUX
taxlaw-2823	801	23	not	not	PART
taxlaw-2823	801	24	agreed	agree	VERB
taxlaw-2823	801	25	to	to	PART
taxlaw-2823	801	26	enforce	enforce	VERB
taxlaw-2823	801	27	those	those	DET
taxlaw-2823	801	28	judgments	judgment	NOUN
taxlaw-2823	801	29	against	against	ADP
taxlaw-2823	801	30	u.s	u.s	PROPN
taxlaw-2823	801	31	.	.	PROPN
taxlaw-2823	801	32	citizens.269	citizens.269	PROPN
taxlaw-2823	801	33	the	the	DET
taxlaw-2823	801	34	united	united	PROPN
taxlaw-2823	801	35	states	states	PROPN
taxlaw-2823	801	36	’	'	PUNCT
taxlaw-2823	801	37	continued	continue	VERB
taxlaw-2823	801	38	refusal	refusal	NOUN
taxlaw-2823	801	39	to	to	PART
taxlaw-2823	801	40	enforce	enforce	VERB
taxlaw-2823	801	41	judgments	judgment	NOUN
taxlaw-2823	801	42	against	against	ADP
taxlaw-2823	801	43	u.s	u.s	PROPN
taxlaw-2823	801	44	.	.	PROPN
taxlaw-2823	801	45	citizens	citizen	NOUN
taxlaw-2823	801	46	would	would	AUX
taxlaw-2823	801	47	not	not	PART
taxlaw-2823	801	48	matter	matter	VERB
taxlaw-2823	801	49	,	,	PUNCT
taxlaw-2823	801	50	even	even	ADV
taxlaw-2823	801	51	in	in	ADP
taxlaw-2823	801	52	federal	federal	ADJ
taxlaw-2823	801	53	courts	court	NOUN
taxlaw-2823	801	54	,	,	PUNCT
taxlaw-2823	801	55	if	if	SCONJ
taxlaw-2823	801	56	states	state	NOUN
taxlaw-2823	801	57	chose	choose	VERB
taxlaw-2823	801	58	to	to	PART
taxlaw-2823	801	59	revoke	revoke	VERB
taxlaw-2823	801	60	the	the	DET
taxlaw-2823	801	61	revenue	revenue	NOUN
taxlaw-2823	801	62	rule	rule	NOUN
taxlaw-2823	801	63	—	—	PUNCT
taxlaw-2823	801	64	in	in	ADP
taxlaw-2823	801	65	recognizing	recognize	VERB
taxlaw-2823	801	66	foreign	foreign	ADJ
taxlaw-2823	801	67	judgments	judgment	NOUN
taxlaw-2823	801	68	,	,	PUNCT
taxlaw-2823	801	69	most	most	ADJ
taxlaw-2823	801	70	courts	court	NOUN
taxlaw-2823	801	71	have	have	AUX
taxlaw-2823	801	72	held	hold	VERB
taxlaw-2823	801	73	,	,	PUNCT
taxlaw-2823	801	74	a	a	DET
taxlaw-2823	801	75	federal	federal	ADJ
taxlaw-2823	801	76	court	court	NOUN
taxlaw-2823	801	77	looks	look	VERB
taxlaw-2823	801	78	to	to	ADP
taxlaw-2823	801	79	state	state	NOUN
taxlaw-2823	801	80	law.270	law.270	NOUN
taxlaw-2823	801	81	if	if	SCONJ
taxlaw-2823	801	82	foreign	foreign	ADJ
taxlaw-2823	801	83	governments	government	NOUN
taxlaw-2823	801	84	could	could	AUX
taxlaw-2823	801	85	only	only	ADV
taxlaw-2823	801	86	collect	collect	VERB
taxlaw-2823	801	87	tax	tax	NOUN
taxlaw-2823	801	88	judgments	judgment	NOUN
taxlaw-2823	801	89	from	from	ADP
taxlaw-2823	801	90	u.s	u.s	PROPN
taxlaw-2823	801	91	.	.	PROPN
taxlaw-2823	801	92	citizens	citizen	NOUN
taxlaw-2823	801	93	and	and	CCONJ
taxlaw-2823	801	94	residents	resident	NOUN
taxlaw-2823	801	95	,	,	PUNCT
taxlaw-2823	801	96	though	though	ADV
taxlaw-2823	801	97	,	,	PUNCT
taxlaw-2823	801	98	revoking	revoke	VERB
taxlaw-2823	801	99	the	the	DET
taxlaw-2823	801	100	revenue	revenue	NOUN
taxlaw-2823	801	101	rule	rule	NOUN
taxlaw-2823	801	102	would	would	AUX
taxlaw-2823	801	103	provide	provide	VERB
taxlaw-2823	801	104	little	little	ADJ
taxlaw-2823	801	105	help	help	NOUN
taxlaw-2823	801	106	to	to	ADP
taxlaw-2823	801	107	developing	develop	VERB
taxlaw-2823	801	108	countries	country	NOUN
taxlaw-2823	801	109	.	.	PUNCT
taxlaw-2823	802	1	in	in	ADP
taxlaw-2823	802	2	the	the	DET
taxlaw-2823	802	3	more	more	ADV
taxlaw-2823	802	4	common	common	ADJ
taxlaw-2823	802	5	case	case	NOUN
taxlaw-2823	802	6	,	,	PUNCT
taxlaw-2823	802	7	the	the	DET
taxlaw-2823	802	8	defendant	defendant	NOUN
taxlaw-2823	802	9	will	will	AUX
taxlaw-2823	802	10	be	be	AUX
taxlaw-2823	802	11	a	a	DET
taxlaw-2823	802	12	nonresident	nonresident	ADJ
taxlaw-2823	802	13	hiding	hiding	NOUN
taxlaw-2823	802	14	assets	asset	NOUN
taxlaw-2823	802	15	in	in	ADP
taxlaw-2823	802	16	the	the	DET
taxlaw-2823	802	17	u.s	u.s	PROPN
taxlaw-2823	802	18	.	.	PROPN
taxlaw-2823	802	19	where	where	SCONJ
taxlaw-2823	802	20	the	the	DET
taxlaw-2823	802	21	defendant	defendant	NOUN
taxlaw-2823	802	22	is	be	AUX
taxlaw-2823	802	23	neither	neither	CCONJ
taxlaw-2823	802	24	a	a	DET
taxlaw-2823	802	25	citizen	citizen	NOUN
taxlaw-2823	802	26	nor	nor	CCONJ
taxlaw-2823	802	27	a	a	DET
taxlaw-2823	802	28	resident	resident	NOUN
taxlaw-2823	802	29	of	of	ADP
taxlaw-2823	802	30	a	a	DET
taxlaw-2823	802	31	state	state	NOUN
taxlaw-2823	802	32	,	,	PUNCT
taxlaw-2823	802	33	the	the	DET
taxlaw-2823	802	34	question	question	NOUN
taxlaw-2823	802	35	of	of	ADP
taxlaw-2823	802	36	jurisdiction	jurisdiction	NOUN
taxlaw-2823	802	37	becomes	become	VERB
taxlaw-2823	802	38	significantly	significantly	ADV
taxlaw-2823	802	39	more	more	ADV
taxlaw-2823	802	40	difficult	difficult	ADJ
taxlaw-2823	802	41	.	.	PUNCT
taxlaw-2823	803	1	the	the	DET
taxlaw-2823	803	2	foreign	foreign	ADJ
taxlaw-2823	803	3	country	country	NOUN
taxlaw-2823	803	4	could	could	AUX
taxlaw-2823	803	5	probably	probably	ADV
taxlaw-2823	803	6	not	not	PART
taxlaw-2823	803	7	avail	avail	VERB
taxlaw-2823	803	8	itself	itself	PRON
taxlaw-2823	803	9	of	of	ADP
taxlaw-2823	803	10	diversity	diversity	NOUN
taxlaw-2823	803	11	jurisdiction	jurisdiction	NOUN
taxlaw-2823	803	12	,	,	PUNCT
taxlaw-2823	803	13	because	because	SCONJ
taxlaw-2823	803	14	diversity	diversity	NOUN
taxlaw-2823	803	15	jurisdiction	jurisdiction	NOUN
taxlaw-2823	803	16	requires	require	VERB
taxlaw-2823	803	17	that	that	SCONJ
taxlaw-2823	803	18	,	,	PUNCT
taxlaw-2823	803	19	where	where	SCONJ
taxlaw-2823	803	20	the	the	DET
taxlaw-2823	803	21	plaintiff	plaintiff	NOUN
taxlaw-2823	803	22	is	be	AUX
taxlaw-2823	803	23	a	a	DET
taxlaw-2823	803	24	foreign	foreign	ADJ
taxlaw-2823	803	25	country	country	NOUN
taxlaw-2823	803	26	,	,	PUNCT
taxlaw-2823	803	27	the	the	DET
taxlaw-2823	803	28	defendant	defendant	NOUN
taxlaw-2823	803	29	be	be	AUX
taxlaw-2823	803	30	a	a	DET
taxlaw-2823	803	31	"	"	PUNCT
taxlaw-2823	803	32	citizen	citizen	NOUN
taxlaw-2823	803	33	[	[	X
taxlaw-2823	803	34	]	]	X
taxlaw-2823	803	35	of	of	ADP
taxlaw-2823	803	36	a	a	DET
taxlaw-2823	803	37	state	state	NOUN
taxlaw-2823	803	38	.	.	PUNCT
taxlaw-2823	804	1	"271	"271	PROPN
taxlaw-2823	804	2	countries	country	NOUN
taxlaw-2823	804	3	.	.	PUNCT
taxlaw-2823	805	1	jeremiah	jeremiah	PROPN
taxlaw-2823	805	2	coder	coder	PROPN
taxlaw-2823	805	3	,	,	PUNCT
taxlaw-2823	805	4	officials	official	NOUN
taxlaw-2823	805	5	say	say	VERB
taxlaw-2823	805	6	cross	cross	ADJ
taxlaw-2823	805	7	-	-	ADJ
taxlaw-2823	805	8	border	border	ADJ
taxlaw-2823	805	9	discovery	discovery	NOUN
taxlaw-2823	805	10	is	be	AUX
taxlaw-2823	805	11	slow	slow	ADJ
taxlaw-2823	805	12	,	,	PUNCT
taxlaw-2823	805	13	cumbersome	cumbersome	ADJ
taxlaw-2823	805	14	,	,	PUNCT
taxlaw-2823	805	15	138	138	NUM
taxlaw-2823	805	16	tax	tax	NOUN
taxlaw-2823	805	17	notes	note	NOUN
taxlaw-2823	805	18	1397	1397	NUM
taxlaw-2823	805	19	,	,	PUNCT
taxlaw-2823	805	20	1397	1397	NUM
taxlaw-2823	805	21	(	(	PUNCT
taxlaw-2823	805	22	2013	2013	NUM
taxlaw-2823	805	23	)	)	PUNCT
taxlaw-2823	805	24	.	.	PUNCT
taxlaw-2823	806	1	if	if	SCONJ
taxlaw-2823	806	2	developing	develop	VERB
taxlaw-2823	806	3	countries	country	NOUN
taxlaw-2823	806	4	are	be	AUX
taxlaw-2823	806	5	willing	willing	ADJ
taxlaw-2823	806	6	to	to	PART
taxlaw-2823	806	7	enter	enter	VERB
taxlaw-2823	806	8	into	into	ADP
taxlaw-2823	806	9	tieas	tiea	NOUN
taxlaw-2823	806	10	,	,	PUNCT
taxlaw-2823	806	11	perhaps	perhaps	ADV
taxlaw-2823	806	12	including	include	VERB
taxlaw-2823	806	13	mutual	mutual	ADJ
taxlaw-2823	806	14	assistance	assistance	NOUN
taxlaw-2823	806	15	provisions	provision	NOUN
taxlaw-2823	806	16	in	in	ADP
taxlaw-2823	806	17	tieas	tiea	NOUN
taxlaw-2823	806	18	would	would	AUX
taxlaw-2823	806	19	allow	allow	VERB
taxlaw-2823	806	20	the	the	DET
taxlaw-2823	806	21	u.s	u.s	PROPN
taxlaw-2823	806	22	.	.	PROPN
taxlaw-2823	806	23	to	to	PART
taxlaw-2823	806	24	use	use	VERB
taxlaw-2823	806	25	bilateral	bilateral	ADJ
taxlaw-2823	806	26	treaties	treaty	NOUN
taxlaw-2823	806	27	to	to	PART
taxlaw-2823	806	28	eliminate	eliminate	VERB
taxlaw-2823	806	29	the	the	DET
taxlaw-2823	806	30	revenue	revenue	NOUN
taxlaw-2823	806	31	rule	rule	NOUN
taxlaw-2823	806	32	in	in	ADP
taxlaw-2823	806	33	a	a	DET
taxlaw-2823	806	34	targeted	target	VERB
taxlaw-2823	806	35	matter	matter	NOUN
taxlaw-2823	806	36	.	.	PUNCT
taxlaw-2823	807	1	alternatively	alternatively	ADV
taxlaw-2823	807	2	,	,	PUNCT
taxlaw-2823	807	3	it	it	PRON
taxlaw-2823	807	4	is	be	AUX
taxlaw-2823	807	5	possible	possible	ADJ
taxlaw-2823	807	6	that	that	SCONJ
taxlaw-2823	807	7	an	an	DET
taxlaw-2823	807	8	offer	offer	NOUN
taxlaw-2823	807	9	from	from	ADP
taxlaw-2823	807	10	the	the	DET
taxlaw-2823	807	11	united	united	PROPN
taxlaw-2823	807	12	states	states	PROPN
taxlaw-2823	807	13	to	to	PART
taxlaw-2823	807	14	eliminate	eliminate	VERB
taxlaw-2823	807	15	the	the	DET
taxlaw-2823	807	16	revenue	revenue	NOUN
taxlaw-2823	807	17	rule	rule	NOUN
taxlaw-2823	807	18	through	through	ADP
taxlaw-2823	807	19	a	a	DET
taxlaw-2823	807	20	bilateral	bilateral	ADJ
taxlaw-2823	807	21	income	income	NOUN
taxlaw-2823	807	22	tax	tax	NOUN
taxlaw-2823	807	23	treaty	treaty	NOUN
taxlaw-2823	807	24	could	could	AUX
taxlaw-2823	807	25	function	function	VERB
taxlaw-2823	807	26	as	as	ADP
taxlaw-2823	807	27	a	a	DET
taxlaw-2823	807	28	carrot	carrot	NOUN
taxlaw-2823	807	29	,	,	PUNCT
taxlaw-2823	807	30	encouraging	encourage	VERB
taxlaw-2823	807	31	developing	develop	VERB
taxlaw-2823	807	32	countries	country	NOUN
taxlaw-2823	807	33	to	to	PART
taxlaw-2823	807	34	negotiate	negotiate	VERB
taxlaw-2823	807	35	tax	tax	NOUN
taxlaw-2823	807	36	treaties	treaty	NOUN
taxlaw-2823	807	37	in	in	ADP
taxlaw-2823	807	38	spite	spite	NOUN
taxlaw-2823	807	39	of	of	ADP
taxlaw-2823	807	40	the	the	DET
taxlaw-2823	807	41	united	united	PROPN
taxlaw-2823	807	42	states	states	PROPN
taxlaw-2823	807	43	’	'	PUNCT
taxlaw-2823	807	44	unwillingness	unwillingness	NOUN
taxlaw-2823	807	45	to	to	PART
taxlaw-2823	807	46	include	include	VERB
taxlaw-2823	807	47	tax	tax	NOUN
taxlaw-2823	807	48	sparing	sparing	NOUN
taxlaw-2823	807	49	and	and	CCONJ
taxlaw-2823	807	50	without	without	ADP
taxlaw-2823	807	51	undermining	undermine	VERB
taxlaw-2823	807	52	the	the	DET
taxlaw-2823	807	53	relief	relief	NOUN
taxlaw-2823	807	54	of	of	ADP
taxlaw-2823	807	55	double	double	ADJ
taxlaw-2823	807	56	taxation	taxation	NOUN
taxlaw-2823	807	57	.	.	PUNCT
taxlaw-2823	808	1	265	265	NUM
taxlaw-2823	808	2	john	john	PROPN
taxlaw-2823	808	3	r.	r.	PROPN
taxlaw-2823	808	4	wilson	wilson	PROPN
taxlaw-2823	808	5	,	,	PUNCT
taxlaw-2823	808	6	note	note	VERB
taxlaw-2823	808	7	,	,	PUNCT
taxlaw-2823	808	8	coming	come	VERB
taxlaw-2823	808	9	to	to	ADP
taxlaw-2823	808	10	america	america	PROPN
taxlaw-2823	808	11	to	to	PART
taxlaw-2823	808	12	file	file	VERB
taxlaw-2823	808	13	suit	suit	NOUN
taxlaw-2823	808	14	:	:	PUNCT
taxlaw-2823	808	15	foreign	foreign	ADJ
taxlaw-2823	808	16	plaintiffs	plaintiff	NOUN
taxlaw-2823	808	17	and	and	CCONJ
taxlaw-2823	808	18	the	the	DET
taxlaw-2823	808	19	forum	forum	PROPN
taxlaw-2823	808	20	non	non	PROPN
taxlaw-2823	808	21	conveniens	conveniens	PROPN
taxlaw-2823	808	22	barrier	barrier	NOUN
taxlaw-2823	808	23	in	in	ADP
taxlaw-2823	808	24	transnational	transnational	ADJ
taxlaw-2823	808	25	litigation	litigation	NOUN
taxlaw-2823	808	26	,	,	PUNCT
taxlaw-2823	808	27	65	65	NUM
taxlaw-2823	808	28	ohio	ohio	PROPN
taxlaw-2823	808	29	st	st	PROPN
taxlaw-2823	808	30	.	.	PROPN
taxlaw-2823	808	31	l.j	l.j	PROPN
taxlaw-2823	808	32	.	.	PROPN
taxlaw-2823	808	33	659	659	NUM
taxlaw-2823	808	34	,	,	PUNCT
taxlaw-2823	808	35	669	669	NUM
taxlaw-2823	808	36	(	(	PUNCT
taxlaw-2823	808	37	2004	2004	NUM
taxlaw-2823	808	38	)	)	PUNCT
taxlaw-2823	808	39	(	(	PUNCT
taxlaw-2823	808	40	"	"	PUNCT
taxlaw-2823	808	41	foreign	foreign	ADJ
taxlaw-2823	808	42	plaintiffs	plaintiff	NOUN
taxlaw-2823	808	43	may	may	AUX
taxlaw-2823	808	44	choose	choose	VERB
taxlaw-2823	808	45	to	to	PART
taxlaw-2823	808	46	file	file	VERB
taxlaw-2823	808	47	their	their	PRON
taxlaw-2823	808	48	claims	claim	NOUN
taxlaw-2823	808	49	in	in	ADP
taxlaw-2823	808	50	state	state	NOUN
taxlaw-2823	808	51	courts	court	NOUN
taxlaw-2823	808	52	,	,	PUNCT
taxlaw-2823	808	53	which	which	PRON
taxlaw-2823	808	54	have	have	VERB
taxlaw-2823	808	55	jurisdiction	jurisdiction	NOUN
taxlaw-2823	808	56	over	over	ADP
taxlaw-2823	808	57	most	most	ADJ
taxlaw-2823	808	58	types	type	NOUN
taxlaw-2823	808	59	of	of	ADP
taxlaw-2823	808	60	lawsuits	lawsuit	NOUN
taxlaw-2823	808	61	,	,	PUNCT
taxlaw-2823	808	62	or	or	CCONJ
taxlaw-2823	808	63	in	in	ADP
taxlaw-2823	808	64	federal	federal	ADJ
taxlaw-2823	808	65	courts	court	NOUN
taxlaw-2823	808	66	.	.	PUNCT
taxlaw-2823	808	67	.	.	PUNCT
taxlaw-2823	808	68	.	.	PUNCT
taxlaw-2823	808	69	.	.	PUNCT
taxlaw-2823	809	1	"	"	PUNCT
taxlaw-2823	809	2	)	)	PUNCT
taxlaw-2823	809	3	.	.	PUNCT
taxlaw-2823	810	1	266	266	NUM
taxlaw-2823	810	2	brand	brand	NOUN
taxlaw-2823	810	3	,	,	PUNCT
taxlaw-2823	810	4	supra	supra	PROPN
taxlaw-2823	810	5	note	note	VERB
taxlaw-2823	810	6	92	92	NUM
taxlaw-2823	810	7	,	,	PUNCT
taxlaw-2823	810	8	at	at	ADP
taxlaw-2823	810	9	263	263	NUM
taxlaw-2823	810	10	n.32	n.32	NOUN
taxlaw-2823	810	11	(	(	PUNCT
taxlaw-2823	810	12	"	"	PUNCT
taxlaw-2823	810	13	most	most	ADJ
taxlaw-2823	810	14	federal	federal	ADJ
taxlaw-2823	810	15	cases	case	NOUN
taxlaw-2823	810	16	involving	involve	VERB
taxlaw-2823	810	17	enforcement	enforcement	NOUN
taxlaw-2823	810	18	of	of	ADP
taxlaw-2823	810	19	foreign	foreign	ADJ
taxlaw-2823	810	20	judgments	judgment	NOUN
taxlaw-2823	810	21	arise	arise	VERB
taxlaw-2823	810	22	under	under	ADP
taxlaw-2823	810	23	diversity	diversity	NOUN
taxlaw-2823	810	24	jurisdiction	jurisdiction	NOUN
taxlaw-2823	810	25	.	.	PUNCT
taxlaw-2823	811	1	exceptions	exception	NOUN
taxlaw-2823	811	2	include	include	VERB
taxlaw-2823	811	3	those	those	DET
taxlaw-2823	811	4	cases	case	NOUN
taxlaw-2823	811	5	arising	arise	VERB
taxlaw-2823	811	6	under	under	ADP
taxlaw-2823	811	7	federal	federal	ADJ
taxlaw-2823	811	8	law	law	NOUN
taxlaw-2823	811	9	,	,	PUNCT
taxlaw-2823	811	10	for	for	ADP
taxlaw-2823	811	11	which	which	PRON
taxlaw-2823	811	12	'	'	PUNCT
taxlaw-2823	811	13	federal	federal	ADJ
taxlaw-2823	811	14	question	question	NOUN
taxlaw-2823	811	15	jurisdiction	jurisdiction	NOUN
taxlaw-2823	811	16	'	'	PUNCT
taxlaw-2823	811	17	exists	exist	VERB
taxlaw-2823	811	18	.	.	PUNCT
taxlaw-2823	811	19	"	"	PUNCT
taxlaw-2823	811	20	)	)	PUNCT
taxlaw-2823	811	21	.	.	PUNCT
taxlaw-2823	812	1	267	267	NUM
taxlaw-2823	812	2	28	28	NUM
taxlaw-2823	812	3	u.s.c	u.s.c	ADJ
taxlaw-2823	812	4	.	.	PUNCT
taxlaw-2823	813	1	§	§	PROPN
taxlaw-2823	813	2	1332(a	1332(a	NUM
taxlaw-2823	813	3	)	)	PUNCT
taxlaw-2823	813	4	(	(	PUNCT
taxlaw-2823	813	5	2012	2012	NUM
taxlaw-2823	813	6	)	)	PUNCT
taxlaw-2823	813	7	.	.	PUNCT
taxlaw-2823	814	1	268	268	NUM
taxlaw-2823	815	1	i	i	PRON
taxlaw-2823	815	2	d.	d.	PROPN
taxlaw-2823	815	3	§	§	PROPN
taxlaw-2823	815	4	1331	1331	NUM
taxlaw-2823	815	5	(	(	PUNCT
taxlaw-2823	815	6	"	"	PUNCT
taxlaw-2823	815	7	the	the	DET
taxlaw-2823	815	8	district	district	NOUN
taxlaw-2823	815	9	courts	court	NOUN
taxlaw-2823	815	10	shall	shall	AUX
taxlaw-2823	815	11	have	have	VERB
taxlaw-2823	815	12	original	original	ADJ
taxlaw-2823	815	13	jurisdiction	jurisdiction	NOUN
taxlaw-2823	815	14	of	of	ADP
taxlaw-2823	815	15	all	all	DET
taxlaw-2823	815	16	civil	civil	ADJ
taxlaw-2823	815	17	actions	action	NOUN
taxlaw-2823	815	18	arising	arise	VERB
taxlaw-2823	815	19	under	under	ADP
taxlaw-2823	815	20	the	the	DET
taxlaw-2823	815	21	constitution	constitution	NOUN
taxlaw-2823	815	22	,	,	PUNCT
taxlaw-2823	815	23	laws	law	NOUN
taxlaw-2823	815	24	,	,	PUNCT
taxlaw-2823	815	25	or	or	CCONJ
taxlaw-2823	815	26	treaties	treaty	NOUN
taxlaw-2823	815	27	of	of	ADP
taxlaw-2823	815	28	the	the	DET
taxlaw-2823	815	29	united	united	PROPN
taxlaw-2823	815	30	states	states	PROPN
taxlaw-2823	815	31	.	.	PUNCT
taxlaw-2823	816	1	"	"	PUNCT
taxlaw-2823	816	2	)	)	PUNCT
taxlaw-2823	816	3	.	.	PUNCT
taxlaw-2823	817	1	269	269	NUM
taxlaw-2823	817	2	see	see	VERB
taxlaw-2823	817	3	infra	infra	NOUN
taxlaw-2823	817	4	notes	note	VERB
taxlaw-2823	817	5	238–300and	238–300and	NUM
taxlaw-2823	817	6	accompanying	accompany	VERB
taxlaw-2823	817	7	text	text	NOUN
taxlaw-2823	817	8	.	.	PUNCT
taxlaw-2823	818	1	270	270	NUM
taxlaw-2823	818	2	restatement	restatement	NOUN
taxlaw-2823	818	3	(	(	PUNCT
taxlaw-2823	818	4	second	second	ADJ
taxlaw-2823	818	5	)	)	PUNCT
taxlaw-2823	818	6	of	of	ADP
taxlaw-2823	818	7	conflict	conflict	NOUN
taxlaw-2823	818	8	of	of	ADP
taxlaw-2823	818	9	laws	law	NOUN
taxlaw-2823	818	10	§	§	PROPN
taxlaw-2823	818	11	98	98	NUM
taxlaw-2823	818	12	cmt	cmt	NOUN
taxlaw-2823	818	13	.	.	PUNCT
taxlaw-2823	819	1	c	c	PROPN
taxlaw-2823	819	2	(	(	PUNCT
taxlaw-2823	819	3	1988	1988	NUM
taxlaw-2823	819	4	)	)	PUNCT
taxlaw-2823	819	5	(	(	PUNCT
taxlaw-2823	819	6	"	"	PUNCT
taxlaw-2823	819	7	the	the	DET
taxlaw-2823	819	8	consensus	consensus	NOUN
taxlaw-2823	819	9	among	among	ADP
taxlaw-2823	819	10	the	the	DET
taxlaw-2823	819	11	state	state	NOUN
taxlaw-2823	819	12	courts	court	NOUN
taxlaw-2823	819	13	and	and	CCONJ
taxlaw-2823	819	14	lower	low	ADJ
taxlaw-2823	819	15	federal	federal	ADJ
taxlaw-2823	819	16	courts	court	NOUN
taxlaw-2823	819	17	that	that	PRON
taxlaw-2823	819	18	have	have	AUX
taxlaw-2823	819	19	passed	pass	VERB
taxlaw-2823	819	20	upon	upon	SCONJ
taxlaw-2823	819	21	the	the	DET
taxlaw-2823	819	22	question	question	NOUN
taxlaw-2823	819	23	is	be	AUX
taxlaw-2823	819	24	that	that	SCONJ
taxlaw-2823	819	25	,	,	PUNCT
taxlaw-2823	819	26	apart	apart	ADV
taxlaw-2823	819	27	from	from	ADP
taxlaw-2823	819	28	federal	federal	ADJ
taxlaw-2823	819	29	question	question	NOUN
taxlaw-2823	819	30	cases	case	NOUN
taxlaw-2823	819	31	,	,	PUNCT
taxlaw-2823	819	32	such	such	ADJ
taxlaw-2823	819	33	recognition	recognition	NOUN
taxlaw-2823	819	34	is	be	AUX
taxlaw-2823	819	35	governed	govern	VERB
taxlaw-2823	819	36	by	by	ADP
taxlaw-2823	819	37	state	state	NOUN
taxlaw-2823	819	38	law	law	NOUN
taxlaw-2823	819	39	and	and	CCONJ
taxlaw-2823	819	40	that	that	SCONJ
taxlaw-2823	819	41	the	the	DET
taxlaw-2823	819	42	federal	federal	ADJ
taxlaw-2823	819	43	courts	court	NOUN
taxlaw-2823	819	44	will	will	AUX
taxlaw-2823	819	45	apply	apply	VERB
taxlaw-2823	819	46	the	the	DET
taxlaw-2823	819	47	law	law	NOUN
taxlaw-2823	819	48	of	of	ADP
taxlaw-2823	819	49	the	the	DET
taxlaw-2823	819	50	state	state	NOUN
taxlaw-2823	819	51	in	in	ADP
taxlaw-2823	819	52	which	which	PRON
taxlaw-2823	819	53	they	they	PRON
taxlaw-2823	819	54	sit	sit	VERB
taxlaw-2823	819	55	.	.	PUNCT
taxlaw-2823	819	56	"	"	PUNCT
taxlaw-2823	819	57	)	)	PUNCT
taxlaw-2823	819	58	.	.	PUNCT
taxlaw-2823	820	1	271	271	NUM
taxlaw-2823	820	2	28	28	NUM
taxlaw-2823	820	3	u.s.c	u.s.c	ADJ
taxlaw-2823	820	4	.	.	PUNCT
taxlaw-2823	821	1	§	§	PROPN
taxlaw-2823	821	2	1332(a)(4	1332(a)(4	NUM
taxlaw-2823	821	3	)	)	PUNCT
taxlaw-2823	821	4	(	(	PUNCT
taxlaw-2823	821	5	2012	2012	NUM
taxlaw-2823	821	6	)	)	PUNCT
taxlaw-2823	821	7	.	.	PUNCT
taxlaw-2823	822	1	200	200	NUM
taxlaw-2823	822	2	columbia	columbia	PROPN
taxlaw-2823	822	3	journal	journal	PROPN
taxlaw-2823	822	4	of	of	ADP
taxlaw-2823	822	5	tax	tax	NOUN
taxlaw-2823	822	6	law	law	NOUN
taxlaw-2823	823	1	[	[	X
taxlaw-2823	823	2	vol.5:170	vol.5:170	X
taxlaw-2823	823	3	for	for	ADP
taxlaw-2823	823	4	a	a	DET
taxlaw-2823	823	5	court	court	NOUN
taxlaw-2823	823	6	to	to	PART
taxlaw-2823	823	7	have	have	VERB
taxlaw-2823	823	8	personal	personal	ADJ
taxlaw-2823	823	9	jurisdiction	jurisdiction	NOUN
taxlaw-2823	823	10	over	over	ADP
taxlaw-2823	823	11	a	a	DET
taxlaw-2823	823	12	defendant	defendant	NOUN
taxlaw-2823	823	13	,	,	PUNCT
taxlaw-2823	823	14	the	the	DET
taxlaw-2823	823	15	supreme	supreme	PROPN
taxlaw-2823	823	16	court	court	PROPN
taxlaw-2823	823	17	does	do	AUX
taxlaw-2823	823	18	not	not	PART
taxlaw-2823	823	19	require	require	VERB
taxlaw-2823	823	20	that	that	SCONJ
taxlaw-2823	823	21	the	the	DET
taxlaw-2823	823	22	defendant	defendant	NOUN
taxlaw-2823	823	23	be	be	AUX
taxlaw-2823	823	24	present	present	ADJ
taxlaw-2823	823	25	within	within	ADP
taxlaw-2823	823	26	the	the	DET
taxlaw-2823	823	27	jurisdiction	jurisdiction	NOUN
taxlaw-2823	823	28	.	.	PUNCT
taxlaw-2823	824	1	272	272	NUM
taxlaw-2823	824	2	she	she	PRON
taxlaw-2823	824	3	must	must	AUX
taxlaw-2823	824	4	,	,	PUNCT
taxlaw-2823	824	5	however	however	ADV
taxlaw-2823	824	6	,	,	PUNCT
taxlaw-2823	824	7	"	"	PUNCT
taxlaw-2823	824	8	have	have	VERB
taxlaw-2823	824	9	certain	certain	ADJ
taxlaw-2823	824	10	minimum	minimum	ADJ
taxlaw-2823	824	11	contacts	contact	NOUN
taxlaw-2823	824	12	with	with	ADP
taxlaw-2823	824	13	it	it	PRON
taxlaw-2823	824	14	such	such	ADJ
taxlaw-2823	824	15	that	that	SCONJ
taxlaw-2823	824	16	the	the	DET
taxlaw-2823	824	17	maintenance	maintenance	NOUN
taxlaw-2823	824	18	of	of	ADP
taxlaw-2823	824	19	the	the	DET
taxlaw-2823	824	20	suit	suit	NOUN
taxlaw-2823	824	21	does	do	AUX
taxlaw-2823	824	22	not	not	PART
taxlaw-2823	824	23	offend	offend	VERB
taxlaw-2823	824	24	'	'	PUNCT
taxlaw-2823	824	25	traditional	traditional	ADJ
taxlaw-2823	824	26	notions	notion	NOUN
taxlaw-2823	824	27	of	of	ADP
taxlaw-2823	824	28	fair	fair	ADJ
taxlaw-2823	824	29	play	play	NOUN
taxlaw-2823	824	30	and	and	CCONJ
taxlaw-2823	824	31	substantial	substantial	ADJ
taxlaw-2823	824	32	justice	justice	NOUN
taxlaw-2823	824	33	.	.	PUNCT
taxlaw-2823	825	1	'"273	'"273	PROPN
taxlaw-2823	825	2	in	in	ADP
taxlaw-2823	825	3	the	the	DET
taxlaw-2823	825	4	end	end	NOUN
taxlaw-2823	825	5	,	,	PUNCT
taxlaw-2823	825	6	the	the	DET
taxlaw-2823	825	7	defendant	defendant	NOUN
taxlaw-2823	825	8	must	must	AUX
taxlaw-2823	825	9	"	"	PUNCT
taxlaw-2823	825	10	purposefully	purposefully	ADV
taxlaw-2823	825	11	avail	avail	VERB
taxlaw-2823	825	12	"	"	PUNCT
taxlaw-2823	825	13	herself	herself	PRON
taxlaw-2823	825	14	of	of	ADP
taxlaw-2823	825	15	the	the	DET
taxlaw-2823	825	16	jurisdiction	jurisdiction	NOUN
taxlaw-2823	825	17	before	before	SCONJ
taxlaw-2823	825	18	a	a	DET
taxlaw-2823	825	19	court	court	NOUN
taxlaw-2823	825	20	can	can	AUX
taxlaw-2823	825	21	exercise	exercise	VERB
taxlaw-2823	825	22	personal	personal	ADJ
taxlaw-2823	825	23	jurisdiction	jurisdiction	NOUN
taxlaw-2823	825	24	over	over	ADP
taxlaw-2823	825	25	her.274	her.274	NOUN
taxlaw-2823	825	26	the	the	DET
taxlaw-2823	825	27	personal	personal	ADJ
taxlaw-2823	825	28	jurisdiction	jurisdiction	NOUN
taxlaw-2823	825	29	requirement	requirement	NOUN
taxlaw-2823	825	30	would	would	AUX
taxlaw-2823	825	31	appear	appear	VERB
taxlaw-2823	825	32	to	to	PART
taxlaw-2823	825	33	significantly	significantly	ADV
taxlaw-2823	825	34	impede	impede	VERB
taxlaw-2823	825	35	a	a	DET
taxlaw-2823	825	36	foreign	foreign	ADJ
taxlaw-2823	825	37	government	government	NOUN
taxlaw-2823	825	38	’s	’s	PART
taxlaw-2823	825	39	ability	ability	NOUN
taxlaw-2823	825	40	to	to	PART
taxlaw-2823	825	41	enforce	enforce	VERB
taxlaw-2823	825	42	tax	tax	NOUN
taxlaw-2823	825	43	judgments	judgment	NOUN
taxlaw-2823	825	44	against	against	ADP
taxlaw-2823	825	45	assets	asset	NOUN
taxlaw-2823	825	46	its	its	PRON
taxlaw-2823	825	47	residents	resident	NOUN
taxlaw-2823	825	48	have	have	AUX
taxlaw-2823	825	49	hidden	hide	VERB
taxlaw-2823	825	50	in	in	ADP
taxlaw-2823	825	51	the	the	DET
taxlaw-2823	825	52	united	united	PROPN
taxlaw-2823	825	53	states	states	PROPN
taxlaw-2823	825	54	,	,	PUNCT
taxlaw-2823	825	55	even	even	ADV
taxlaw-2823	825	56	if	if	SCONJ
taxlaw-2823	825	57	the	the	DET
taxlaw-2823	825	58	u.s	u.s	PROPN
taxlaw-2823	825	59	.	.	PROPN
taxlaw-2823	825	60	revoked	revoke	VERB
taxlaw-2823	825	61	the	the	DET
taxlaw-2823	825	62	revenue	revenue	NOUN
taxlaw-2823	825	63	rule	rule	NOUN
taxlaw-2823	825	64	and	and	CCONJ
taxlaw-2823	825	65	allowed	allow	VERB
taxlaw-2823	825	66	courts	court	NOUN
taxlaw-2823	825	67	to	to	PART
taxlaw-2823	825	68	enforce	enforce	VERB
taxlaw-2823	825	69	foreign	foreign	ADJ
taxlaw-2823	825	70	tax	tax	NOUN
taxlaw-2823	825	71	judgments	judgment	NOUN
taxlaw-2823	825	72	.	.	PUNCT
taxlaw-2823	826	1	even	even	ADV
taxlaw-2823	826	2	without	without	ADP
taxlaw-2823	826	3	personal	personal	ADJ
taxlaw-2823	826	4	jurisdiction	jurisdiction	NOUN
taxlaw-2823	826	5	,	,	PUNCT
taxlaw-2823	826	6	however	however	ADV
taxlaw-2823	826	7	,	,	PUNCT
taxlaw-2823	826	8	the	the	DET
taxlaw-2823	826	9	existence	existence	NOUN
taxlaw-2823	826	10	of	of	ADP
taxlaw-2823	826	11	hidden	hide	VERB
taxlaw-2823	826	12	assets	asset	NOUN
taxlaw-2823	826	13	in	in	ADP
taxlaw-2823	826	14	a	a	DET
taxlaw-2823	826	15	state	state	NOUN
taxlaw-2823	826	16	should	should	AUX
taxlaw-2823	826	17	generally	generally	ADV
taxlaw-2823	826	18	provide	provide	VERB
taxlaw-2823	826	19	a	a	DET
taxlaw-2823	826	20	u.s	u.s	PROPN
taxlaw-2823	826	21	.	.	PROPN
taxlaw-2823	826	22	court	court	PROPN
taxlaw-2823	826	23	with	with	ADP
taxlaw-2823	826	24	jurisdiction	jurisdiction	NOUN
taxlaw-2823	826	25	to	to	PART
taxlaw-2823	826	26	recognize	recognize	VERB
taxlaw-2823	826	27	and	and	CCONJ
taxlaw-2823	826	28	enforce	enforce	VERB
taxlaw-2823	826	29	foreign	foreign	ADJ
taxlaw-2823	826	30	judgments	judgment	NOUN
taxlaw-2823	826	31	.	.	PUNCT
taxlaw-2823	827	1	a	a	DET
taxlaw-2823	827	2	state	state	NOUN
taxlaw-2823	827	3	can	can	AUX
taxlaw-2823	827	4	exercise	exercise	VERB
taxlaw-2823	827	5	judicial	judicial	ADJ
taxlaw-2823	827	6	jurisdiction	jurisdiction	NOUN
taxlaw-2823	827	7	in	in	ADP
taxlaw-2823	827	8	some	some	DET
taxlaw-2823	827	9	cases	case	NOUN
taxlaw-2823	827	10	to	to	PART
taxlaw-2823	827	11	seize	seize	VERB
taxlaw-2823	827	12	assets	asset	NOUN
taxlaw-2823	827	13	within	within	ADP
taxlaw-2823	827	14	the	the	DET
taxlaw-2823	827	15	state	state	NOUN
taxlaw-2823	827	16	if	if	SCONJ
taxlaw-2823	827	17	it	it	PRON
taxlaw-2823	827	18	otherwise	otherwise	ADV
taxlaw-2823	827	19	would	would	AUX
taxlaw-2823	827	20	have	have	VERB
taxlaw-2823	827	21	jurisdiction.275	jurisdiction.275	PROPN
taxlaw-2823	827	22	additionally	additionally	ADV
taxlaw-2823	827	23	,	,	PUNCT
taxlaw-2823	827	24	the	the	DET
taxlaw-2823	827	25	supreme	supreme	PROPN
taxlaw-2823	827	26	court	court	PROPN
taxlaw-2823	827	27	has	have	AUX
taxlaw-2823	827	28	held	hold	VERB
taxlaw-2823	827	29	that	that	SCONJ
taxlaw-2823	827	30	"	"	PUNCT
taxlaw-2823	827	31	when	when	SCONJ
taxlaw-2823	827	32	claims	claim	NOUN
taxlaw-2823	827	33	to	to	ADP
taxlaw-2823	827	34	the	the	DET
taxlaw-2823	827	35	property	property	NOUN
taxlaw-2823	827	36	itself	itself	PRON
taxlaw-2823	827	37	are	be	AUX
taxlaw-2823	827	38	the	the	DET
taxlaw-2823	827	39	source	source	NOUN
taxlaw-2823	827	40	of	of	ADP
taxlaw-2823	827	41	the	the	DET
taxlaw-2823	827	42	underlying	underlying	ADJ
taxlaw-2823	827	43	controversy	controversy	NOUN
taxlaw-2823	827	44	between	between	ADP
taxlaw-2823	827	45	the	the	DET
taxlaw-2823	827	46	plaintiff	plaintiff	NOUN
taxlaw-2823	827	47	and	and	CCONJ
taxlaw-2823	827	48	the	the	DET
taxlaw-2823	827	49	defendant	defendant	NOUN
taxlaw-2823	827	50	,	,	PUNCT
taxlaw-2823	827	51	it	it	PRON
taxlaw-2823	827	52	would	would	AUX
taxlaw-2823	827	53	be	be	AUX
taxlaw-2823	827	54	unusual	unusual	ADJ
taxlaw-2823	827	55	for	for	ADP
taxlaw-2823	827	56	the	the	DET
taxlaw-2823	827	57	state	state	NOUN
taxlaw-2823	827	58	where	where	SCONJ
taxlaw-2823	827	59	the	the	DET
taxlaw-2823	827	60	property	property	NOUN
taxlaw-2823	827	61	is	be	AUX
taxlaw-2823	827	62	located	locate	VERB
taxlaw-2823	827	63	not	not	PART
taxlaw-2823	827	64	to	to	PART
taxlaw-2823	827	65	have	have	VERB
taxlaw-2823	827	66	jurisdiction	jurisdiction	NOUN
taxlaw-2823	827	67	.	.	PUNCT
taxlaw-2823	828	1	"276	"276	PROPN
taxlaw-2823	828	2	in	in	ADP
taxlaw-2823	828	3	the	the	DET
taxlaw-2823	828	4	case	case	NOUN
taxlaw-2823	828	5	of	of	ADP
taxlaw-2823	828	6	a	a	DET
taxlaw-2823	828	7	final	final	ADJ
taxlaw-2823	828	8	judgment	judgment	NOUN
taxlaw-2823	828	9	for	for	ADP
taxlaw-2823	828	10	taxes	taxis	NOUN
taxlaw-2823	828	11	due	due	ADJ
taxlaw-2823	828	12	by	by	ADP
taxlaw-2823	828	13	a	a	DET
taxlaw-2823	828	14	person	person	NOUN
taxlaw-2823	828	15	hiding	hide	VERB
taxlaw-2823	828	16	assets	asset	NOUN
taxlaw-2823	828	17	in	in	ADP
taxlaw-2823	828	18	the	the	DET
taxlaw-2823	828	19	united	united	PROPN
taxlaw-2823	828	20	states	states	PROPN
taxlaw-2823	828	21	,	,	PUNCT
taxlaw-2823	828	22	the	the	DET
taxlaw-2823	828	23	claim	claim	NOUN
taxlaw-2823	828	24	is	be	AUX
taxlaw-2823	828	25	for	for	ADP
taxlaw-2823	828	26	the	the	DET
taxlaw-2823	828	27	hidden	hidden	ADJ
taxlaw-2823	828	28	assets	asset	NOUN
taxlaw-2823	828	29	,	,	PUNCT
taxlaw-2823	828	30	and	and	CCONJ
taxlaw-2823	828	31	their	their	PRON
taxlaw-2823	828	32	presence	presence	NOUN
taxlaw-2823	828	33	in	in	ADP
taxlaw-2823	828	34	a	a	DET
taxlaw-2823	828	35	state	state	NOUN
taxlaw-2823	828	36	generally	generally	ADV
taxlaw-2823	828	37	provides	provide	VERB
taxlaw-2823	828	38	in	in	ADP
taxlaw-2823	828	39	rem	rem	NOUN
taxlaw-2823	828	40	jurisdiction	jurisdiction	NOUN
taxlaw-2823	828	41	.	.	PUNCT
taxlaw-2823	829	1	even	even	ADV
taxlaw-2823	829	2	if	if	SCONJ
taxlaw-2823	829	3	the	the	DET
taxlaw-2823	829	4	presence	presence	NOUN
taxlaw-2823	829	5	of	of	ADP
taxlaw-2823	829	6	the	the	DET
taxlaw-2823	829	7	assets	asset	NOUN
taxlaw-2823	829	8	were	be	AUX
taxlaw-2823	829	9	insufficient	insufficient	ADJ
taxlaw-2823	829	10	to	to	PART
taxlaw-2823	829	11	create	create	VERB
taxlaw-2823	829	12	jurisdiction	jurisdiction	NOUN
taxlaw-2823	829	13	underlying	underlie	VERB
taxlaw-2823	829	14	a	a	DET
taxlaw-2823	829	15	claim	claim	NOUN
taxlaw-2823	829	16	,	,	PUNCT
taxlaw-2823	829	17	however	however	ADV
taxlaw-2823	829	18	,	,	PUNCT
taxlaw-2823	829	19	the	the	DET
taxlaw-2823	829	20	supreme	supreme	PROPN
taxlaw-2823	829	21	court	court	PROPN
taxlaw-2823	829	22	allows	allow	VERB
taxlaw-2823	829	23	that	that	SCONJ
taxlaw-2823	829	24	"	"	PUNCT
taxlaw-2823	829	25	a	a	DET
taxlaw-2823	829	26	state	state	NOUN
taxlaw-2823	829	27	in	in	ADP
taxlaw-2823	829	28	which	which	PRON
taxlaw-2823	829	29	property	property	NOUN
taxlaw-2823	829	30	is	be	AUX
taxlaw-2823	829	31	located	locate	VERB
taxlaw-2823	829	32	should	should	AUX
taxlaw-2823	829	33	have	have	VERB
taxlaw-2823	829	34	jurisdiction	jurisdiction	NOUN
taxlaw-2823	829	35	to	to	PART
taxlaw-2823	829	36	attach	attach	VERB
taxlaw-2823	829	37	that	that	DET
taxlaw-2823	829	38	property	property	NOUN
taxlaw-2823	829	39	,	,	PUNCT
taxlaw-2823	829	40	by	by	ADP
taxlaw-2823	829	41	use	use	NOUN
taxlaw-2823	829	42	of	of	ADP
taxlaw-2823	829	43	proper	proper	ADJ
taxlaw-2823	829	44	procedures	procedure	NOUN
taxlaw-2823	829	45	,	,	PUNCT
taxlaw-2823	829	46	as	as	ADP
taxlaw-2823	829	47	security	security	NOUN
taxlaw-2823	829	48	for	for	ADP
taxlaw-2823	829	49	a	a	DET
taxlaw-2823	829	50	judgment	judgment	NOUN
taxlaw-2823	829	51	being	be	AUX
taxlaw-2823	829	52	sought	seek	VERB
taxlaw-2823	829	53	in	in	ADP
taxlaw-2823	829	54	a	a	DET
taxlaw-2823	829	55	forum	forum	NOUN
taxlaw-2823	829	56	where	where	SCONJ
taxlaw-2823	829	57	the	the	DET
taxlaw-2823	829	58	litigation	litigation	NOUN
taxlaw-2823	829	59	can	can	AUX
taxlaw-2823	829	60	be	be	AUX
taxlaw-2823	829	61	maintained	maintain	VERB
taxlaw-2823	829	62	consistently	consistently	ADV
taxlaw-2823	829	63	with	with	ADP
taxlaw-2823	829	64	international	international	ADJ
taxlaw-2823	829	65	shoe	shoe	NOUN
taxlaw-2823	829	66	.	.	PUNCT
taxlaw-2823	829	67	"	"	PUNCT
taxlaw-2823	830	1	277	277	NUM
taxlaw-2823	830	2	either	either	DET
taxlaw-2823	830	3	way	way	NOUN
taxlaw-2823	830	4	,	,	PUNCT
taxlaw-2823	830	5	even	even	ADV
taxlaw-2823	830	6	where	where	SCONJ
taxlaw-2823	830	7	the	the	DET
taxlaw-2823	830	8	defendant	defendant	NOUN
taxlaw-2823	830	9	is	be	AUX
taxlaw-2823	830	10	a	a	DET
taxlaw-2823	830	11	nonresident	nonresident	ADJ
taxlaw-2823	830	12	alien	alien	NOUN
taxlaw-2823	830	13	,	,	PUNCT
taxlaw-2823	830	14	if	if	SCONJ
taxlaw-2823	830	15	she	she	PRON
taxlaw-2823	830	16	hides	hide	VERB
taxlaw-2823	830	17	assets	asset	NOUN
taxlaw-2823	830	18	in	in	ADP
taxlaw-2823	830	19	the	the	DET
taxlaw-2823	830	20	u.s	u.s	PROPN
taxlaw-2823	830	21	.	.	PROPN
taxlaw-2823	830	22	,	,	PUNCT
taxlaw-2823	830	23	u.s	u.s	PROPN
taxlaw-2823	830	24	.	.	PROPN
taxlaw-2823	830	25	courts	court	NOUN
taxlaw-2823	830	26	have	have	VERB
taxlaw-2823	830	27	jurisdiction	jurisdiction	NOUN
taxlaw-2823	830	28	to	to	PART
taxlaw-2823	830	29	enforce	enforce	VERB
taxlaw-2823	830	30	foreign	foreign	ADJ
taxlaw-2823	830	31	tax	tax	NOUN
taxlaw-2823	830	32	judgments	judgment	NOUN
taxlaw-2823	830	33	.	.	PUNCT
taxlaw-2823	831	1	d.	d.	PROPN
taxlaw-2823	831	2	evaluating	evaluate	VERB
taxlaw-2823	831	3	the	the	DET
taxlaw-2823	831	4	foreign	foreign	ADJ
taxlaw-2823	831	5	country	country	NOUN
taxlaw-2823	831	6	’s	’s	PART
taxlaw-2823	831	7	revenue	revenue	NOUN
taxlaw-2823	831	8	judgment	judgment	NOUN
taxlaw-2823	831	9	courts	court	NOUN
taxlaw-2823	831	10	have	have	AUX
taxlaw-2823	831	11	proven	prove	VERB
taxlaw-2823	831	12	adept	adept	ADJ
taxlaw-2823	831	13	at	at	ADP
taxlaw-2823	831	14	evaluating	evaluate	VERB
taxlaw-2823	831	15	the	the	DET
taxlaw-2823	831	16	procedure	procedure	NOUN
taxlaw-2823	831	17	leading	lead	VERB
taxlaw-2823	831	18	to	to	ADP
taxlaw-2823	831	19	foreign	foreign	ADJ
taxlaw-2823	831	20	judgments	judgment	NOUN
taxlaw-2823	831	21	.	.	PUNCT
taxlaw-2823	832	1	while	while	SCONJ
taxlaw-2823	832	2	final	final	ADJ
taxlaw-2823	832	3	judgments	judgment	NOUN
taxlaw-2823	832	4	from	from	ADP
taxlaw-2823	832	5	foreign	foreign	ADJ
taxlaw-2823	832	6	courts	court	NOUN
taxlaw-2823	832	7	are	be	AUX
taxlaw-2823	832	8	presumptively	presumptively	ADV
taxlaw-2823	832	9	conclusive,278	conclusive,278	ADJ
taxlaw-2823	832	10	where	where	SCONJ
taxlaw-2823	832	11	the	the	DET
taxlaw-2823	832	12	defendant	defendant	NOUN
taxlaw-2823	832	13	can	can	AUX
taxlaw-2823	832	14	demonstrate	demonstrate	VERB
taxlaw-2823	832	15	that	that	SCONJ
taxlaw-2823	832	16	the	the	DET
taxlaw-2823	832	17	foreign	foreign	ADJ
taxlaw-2823	832	18	process	process	NOUN
taxlaw-2823	832	19	was	be	AUX
taxlaw-2823	832	20	unfair	unfair	ADJ
taxlaw-2823	832	21	,	,	PUNCT
taxlaw-2823	832	22	fraudulent	fraudulent	ADJ
taxlaw-2823	832	23	,	,	PUNCT
taxlaw-2823	832	24	or	or	CCONJ
taxlaw-2823	832	25	otherwise	otherwise	ADV
taxlaw-2823	832	26	compromised	compromise	VERB
taxlaw-2823	832	27	,	,	PUNCT
taxlaw-2823	832	28	the	the	DET
taxlaw-2823	832	29	u.s	u.s	PROPN
taxlaw-2823	832	30	.	.	PROPN
taxlaw-2823	832	31	court	court	NOUN
taxlaw-2823	832	32	can	can	AUX
taxlaw-2823	832	33	decline	decline	VERB
taxlaw-2823	832	34	to	to	PART
taxlaw-2823	832	35	recognize	recognize	VERB
taxlaw-2823	832	36	and	and	CCONJ
taxlaw-2823	832	37	enforce	enforce	VERB
taxlaw-2823	832	38	the	the	DET
taxlaw-2823	832	39	judgment.279	judgment.279	NOUN
taxlaw-2823	832	40	and	and	CCONJ
taxlaw-2823	832	41	it	it	PRON
taxlaw-2823	832	42	appears	appear	VERB
taxlaw-2823	832	43	that	that	SCONJ
taxlaw-2823	832	44	u.s	u.s	PROPN
taxlaw-2823	832	45	.	.	PROPN
taxlaw-2823	832	46	courts	court	NOUN
taxlaw-2823	832	47	do	do	AUX
taxlaw-2823	832	48	,	,	PUNCT
taxlaw-2823	832	49	in	in	ADP
taxlaw-2823	832	50	fact	fact	NOUN
taxlaw-2823	832	51	,	,	PUNCT
taxlaw-2823	832	52	evaluate	evaluate	VERB
taxlaw-2823	832	53	the	the	DET
taxlaw-2823	832	54	fairness	fairness	NOUN
taxlaw-2823	832	55	of	of	ADP
taxlaw-2823	832	56	the	the	DET
taxlaw-2823	832	57	process	process	NOUN
taxlaw-2823	832	58	and	and	CCONJ
taxlaw-2823	832	59	do	do	VERB
taxlaw-2823	832	60	,	,	PUNCT
taxlaw-2823	832	61	in	in	ADP
taxlaw-2823	832	62	fact	fact	NOUN
taxlaw-2823	832	63	,	,	PUNCT
taxlaw-2823	832	64	decline	decline	VERB
taxlaw-2823	832	65	to	to	PART
taxlaw-2823	832	66	recognize	recognize	VERB
taxlaw-2823	832	67	and	and	CCONJ
taxlaw-2823	832	68	enforce	enforce	VERB
taxlaw-2823	832	69	fraudulent	fraudulent	ADJ
taxlaw-2823	832	70	judgments	judgment	NOUN
taxlaw-2823	832	71	,	,	PUNCT
taxlaw-2823	832	72	judgments	judgment	NOUN
taxlaw-2823	832	73	that	that	PRON
taxlaw-2823	832	74	lacked	lack	VERB
taxlaw-2823	832	75	due	due	ADJ
taxlaw-2823	832	76	process	process	NOUN
taxlaw-2823	832	77	,	,	PUNCT
taxlaw-2823	832	78	and	and	CCONJ
taxlaw-2823	832	79	other	other	ADJ
taxlaw-2823	832	80	judgments	judgment	NOUN
taxlaw-2823	832	81	that	that	PRON
taxlaw-2823	832	82	violated	violate	VERB
taxlaw-2823	832	83	u.s	u.s	PROPN
taxlaw-2823	832	84	.	.	PROPN
taxlaw-2823	832	85	public	public	ADJ
taxlaw-2823	832	86	policy.280	policy.280	PROPN
taxlaw-2823	832	87	there	there	PRON
taxlaw-2823	832	88	is	be	VERB
taxlaw-2823	832	89	no	no	DET
taxlaw-2823	832	90	reason	reason	NOUN
taxlaw-2823	832	91	to	to	PART
taxlaw-2823	832	92	believe	believe	VERB
taxlaw-2823	832	93	that	that	SCONJ
taxlaw-2823	832	94	courts	court	NOUN
taxlaw-2823	832	95	that	that	PRON
taxlaw-2823	832	96	have	have	VERB
taxlaw-2823	832	97	the	the	DET
taxlaw-2823	832	98	ability	ability	NOUN
taxlaw-2823	832	99	to	to	PART
taxlaw-2823	832	100	evaluate	evaluate	VERB
taxlaw-2823	832	101	procedural	procedural	ADJ
taxlaw-2823	832	102	fairness	fairness	NOUN
taxlaw-2823	832	103	in	in	ADP
taxlaw-2823	832	104	non	non	ADJ
taxlaw-2823	832	105	-	-	ADJ
taxlaw-2823	832	106	revenue	revenue	ADJ
taxlaw-2823	832	107	cases	case	NOUN
taxlaw-2823	832	108	would	would	AUX
taxlaw-2823	832	109	lose	lose	VERB
taxlaw-2823	832	110	that	that	DET
taxlaw-2823	832	111	ability	ability	NOUN
taxlaw-2823	832	112	where	where	SCONJ
taxlaw-2823	832	113	the	the	DET
taxlaw-2823	832	114	underlying	underlying	ADJ
taxlaw-2823	832	115	judgments	judgment	NOUN
taxlaw-2823	832	116	were	be	AUX
taxlaw-2823	832	117	for	for	ADP
taxlaw-2823	832	118	unpaid	unpaid	ADJ
taxlaw-2823	832	119	tax	tax	NOUN
taxlaw-2823	832	120	liabilities	liability	NOUN
taxlaw-2823	832	121	.	.	PUNCT
taxlaw-2823	833	1	revenue	revenue	NOUN
taxlaw-2823	833	2	claims	claim	NOUN
taxlaw-2823	833	3	potentially	potentially	ADV
taxlaw-2823	833	4	implicate	implicate	VERB
taxlaw-2823	833	5	a	a	DET
taxlaw-2823	833	6	second	second	ADJ
taxlaw-2823	833	7	layer	layer	NOUN
taxlaw-2823	833	8	of	of	ADP
taxlaw-2823	833	9	fairness	fairness	NOUN
taxlaw-2823	833	10	,	,	PUNCT
taxlaw-2823	833	11	though	though	ADV
taxlaw-2823	833	12	:	:	PUNCT
taxlaw-2823	833	13	the	the	DET
taxlaw-2823	833	14	fairness	fairness	NOUN
taxlaw-2823	833	15	of	of	ADP
taxlaw-2823	833	16	the	the	DET
taxlaw-2823	833	17	imposition	imposition	NOUN
taxlaw-2823	833	18	of	of	ADP
taxlaw-2823	833	19	the	the	DET
taxlaw-2823	833	20	foreign	foreign	ADJ
taxlaw-2823	833	21	tax	tax	NOUN
taxlaw-2823	833	22	.	.	PUNCT
taxlaw-2823	834	1	unlike	unlike	ADP
taxlaw-2823	834	2	foreign	foreign	ADJ
taxlaw-2823	834	3	contract	contract	NOUN
taxlaw-2823	834	4	claims	claim	NOUN
taxlaw-2823	834	5	,	,	PUNCT
taxlaw-2823	834	6	where	where	SCONJ
taxlaw-2823	834	7	the	the	DET
taxlaw-2823	834	8	parties	party	NOUN
taxlaw-2823	834	9	presumably	presumably	ADV
taxlaw-2823	834	10	negotiated	negotiate	VERB
taxlaw-2823	834	11	at	at	ADP
taxlaw-2823	834	12	arm	arm	NOUN
taxlaw-2823	834	13	’s	’s	PART
taxlaw-2823	834	14	length	length	NOUN
taxlaw-2823	834	15	and	and	CCONJ
taxlaw-2823	834	16	came	come	VERB
taxlaw-2823	834	17	to	to	ADP
taxlaw-2823	834	18	a	a	DET
taxlaw-2823	834	19	mutually	mutually	ADV
taxlaw-2823	834	20	-	-	PUNCT
taxlaw-2823	834	21	agreeable	agreeable	ADJ
taxlaw-2823	834	22	solution	solution	NOUN
taxlaw-2823	834	23	,	,	PUNCT
taxlaw-2823	834	24	272	272	NUM
taxlaw-2823	834	25	int’l	int’l	NUM
taxlaw-2823	834	26	shoe	shoe	PROPN
taxlaw-2823	834	27	co.	co.	PROPN
taxlaw-2823	835	1	v.	v.	ADP
taxlaw-2823	835	2	wash	wash	PROPN
taxlaw-2823	835	3	.	.	PUNCT
taxlaw-2823	835	4	,	,	PUNCT
taxlaw-2823	835	5	326	326	NUM
taxlaw-2823	835	6	u.s	u.s	PROPN
taxlaw-2823	835	7	.	.	PROPN
taxlaw-2823	835	8	310	310	NUM
taxlaw-2823	835	9	,	,	PUNCT
taxlaw-2823	835	10	316	316	NUM
taxlaw-2823	835	11	(	(	PUNCT
taxlaw-2823	835	12	1945	1945	NUM
taxlaw-2823	835	13	)	)	PUNCT
taxlaw-2823	835	14	.	.	PUNCT
taxlaw-2823	836	1	273	273	NUM
taxlaw-2823	837	1	i	i	PRON
taxlaw-2823	837	2	d.	d.	PROPN
taxlaw-2823	837	3	(	(	PUNCT
taxlaw-2823	837	4	quoting	quote	VERB
taxlaw-2823	837	5	milliken	milliken	PROPN
taxlaw-2823	837	6	v.	v.	PROPN
taxlaw-2823	837	7	meyer	meyer	PROPN
taxlaw-2823	837	8	,	,	PUNCT
taxlaw-2823	837	9	311	311	NUM
taxlaw-2823	837	10	u.s	u.s	PROPN
taxlaw-2823	837	11	.	.	PROPN
taxlaw-2823	837	12	457	457	NUM
taxlaw-2823	837	13	,	,	PUNCT
taxlaw-2823	837	14	463	463	NUM
taxlaw-2823	837	15	(	(	PUNCT
taxlaw-2823	837	16	1940	1940	NUM
taxlaw-2823	837	17	)	)	PUNCT
taxlaw-2823	837	18	)	)	PUNCT
taxlaw-2823	837	19	.	.	PUNCT
taxlaw-2823	838	1	274	274	NUM
taxlaw-2823	838	2	hanson	hanson	PROPN
taxlaw-2823	838	3	v.	v.	PROPN
taxlaw-2823	838	4	denckla	denckla	PROPN
taxlaw-2823	838	5	,	,	PUNCT
taxlaw-2823	838	6	357	357	NUM
taxlaw-2823	838	7	u.s	u.s	PROPN
taxlaw-2823	838	8	.	.	PROPN
taxlaw-2823	838	9	235	235	NUM
taxlaw-2823	838	10	,	,	PUNCT
taxlaw-2823	838	11	253	253	NUM
taxlaw-2823	838	12	(	(	PUNCT
taxlaw-2823	838	13	1958	1958	NUM
taxlaw-2823	838	14	)	)	PUNCT
taxlaw-2823	838	15	.	.	PUNCT
taxlaw-2823	839	1	275	275	NUM
taxlaw-2823	839	2	restatement	restatement	NOUN
taxlaw-2823	839	3	(	(	PUNCT
taxlaw-2823	839	4	second	second	ADJ
taxlaw-2823	839	5	)	)	PUNCT
taxlaw-2823	839	6	of	of	ADP
taxlaw-2823	839	7	conflict	conflict	NOUN
taxlaw-2823	839	8	of	of	ADP
taxlaw-2823	839	9	laws	law	NOUN
taxlaw-2823	839	10	§	§	PROPN
taxlaw-2823	839	11	66(1)(a	66(1)(a	NUM
taxlaw-2823	839	12	)	)	PUNCT
taxlaw-2823	839	13	(	(	PUNCT
taxlaw-2823	839	14	1988	1988	NUM
taxlaw-2823	839	15	)	)	PUNCT
taxlaw-2823	839	16	.	.	PUNCT
taxlaw-2823	840	1	276	276	NUM
taxlaw-2823	840	2	shaffer	shaffer	NOUN
taxlaw-2823	840	3	v.	v.	ADP
taxlaw-2823	840	4	heitner	heitner	NOUN
taxlaw-2823	840	5	,	,	PUNCT
taxlaw-2823	840	6	433	433	NUM
taxlaw-2823	840	7	u.s	u.s	PROPN
taxlaw-2823	840	8	.	.	PROPN
taxlaw-2823	840	9	186	186	NUM
taxlaw-2823	840	10	,	,	PUNCT
taxlaw-2823	840	11	210	210	NUM
taxlaw-2823	840	12	(	(	PUNCT
taxlaw-2823	840	13	1977	1977	NUM
taxlaw-2823	840	14	)	)	PUNCT
taxlaw-2823	840	15	.	.	PUNCT
taxlaw-2823	841	1	277	277	NUM
taxlaw-2823	842	1	i	i	PRON
taxlaw-2823	842	2	d.	d.	PROPN
taxlaw-2823	842	3	at	at	ADP
taxlaw-2823	842	4	210	210	NUM
taxlaw-2823	842	5	.	.	PUNCT
taxlaw-2823	843	1	278	278	NUM
taxlaw-2823	843	2	restatement	restatement	NOUN
taxlaw-2823	843	3	(	(	PUNCT
taxlaw-2823	843	4	third	third	ADJ
taxlaw-2823	843	5	)	)	PUNCT
taxlaw-2823	843	6	of	of	ADP
taxlaw-2823	843	7	foreign	foreign	ADJ
taxlaw-2823	843	8	relations	relation	NOUN
taxlaw-2823	843	9	law	law	NOUN
taxlaw-2823	843	10	§	§	PROPN
taxlaw-2823	843	11	481(1	481(1	NUM
taxlaw-2823	843	12	)	)	PUNCT
taxlaw-2823	843	13	(	(	PUNCT
taxlaw-2823	843	14	1987	1987	NUM
taxlaw-2823	843	15	)	)	PUNCT
taxlaw-2823	843	16	.	.	PUNCT
taxlaw-2823	844	1	279	279	NUM
taxlaw-2823	844	2	i	i	PROPN
taxlaw-2823	844	3	d.	d.	PROPN
taxlaw-2823	844	4	§	§	PROPN
taxlaw-2823	844	5	482	482	PROPN
taxlaw-2823	844	6	.	.	PROPN
taxlaw-2823	844	7	280	280	NUM
taxlaw-2823	844	8	see	see	VERB
taxlaw-2823	844	9	supra	supra	PROPN
taxlaw-2823	844	10	notes	note	VERB
taxlaw-2823	844	11	154–174and	154–174and	NUM
taxlaw-2823	844	12	accompanying	accompany	VERB
taxlaw-2823	844	13	text	text	NOUN
taxlaw-2823	844	14	.	.	PUNCT
taxlaw-2823	845	1	2014	2014	NUM
taxlaw-2823	845	2	]	]	PUNCT
taxlaw-2823	846	1	the	the	DET
taxlaw-2823	846	2	u.s	u.s	PROPN
taxlaw-2823	846	3	.	.	PROPN
taxlaw-2823	846	4	as	as	ADP
taxlaw-2823	846	5	tax	tax	NOUN
taxlaw-2823	846	6	haven	haven	NOUN
taxlaw-2823	846	7	?	?	PUNCT
taxlaw-2823	846	8	201	201	NUM
taxlaw-2823	846	9	tax	tax	NOUN
taxlaw-2823	846	10	laws	law	NOUN
taxlaw-2823	846	11	are	be	AUX
taxlaw-2823	846	12	enacted	enact	VERB
taxlaw-2823	846	13	and	and	CCONJ
taxlaw-2823	846	14	enforced	enforce	VERB
taxlaw-2823	846	15	by	by	ADP
taxlaw-2823	846	16	the	the	DET
taxlaw-2823	846	17	sovereign	sovereign	NOUN
taxlaw-2823	846	18	.	.	PUNCT
taxlaw-2823	847	1	though	though	SCONJ
taxlaw-2823	847	2	some	some	DET
taxlaw-2823	847	3	taxpayers	taxpayer	NOUN
taxlaw-2823	847	4	may	may	AUX
taxlaw-2823	847	5	,	,	PUNCT
taxlaw-2823	847	6	by	by	ADP
taxlaw-2823	847	7	virtue	virtue	NOUN
taxlaw-2823	847	8	of	of	ADP
taxlaw-2823	847	9	being	be	AUX
taxlaw-2823	847	10	voters	voter	NOUN
taxlaw-2823	847	11	,	,	PUNCT
taxlaw-2823	847	12	have	have	VERB
taxlaw-2823	847	13	some	some	DET
taxlaw-2823	847	14	indirect	indirect	ADJ
taxlaw-2823	847	15	input	input	NOUN
taxlaw-2823	847	16	into	into	ADP
taxlaw-2823	847	17	the	the	DET
taxlaw-2823	847	18	tax	tax	NOUN
taxlaw-2823	847	19	laws	law	NOUN
taxlaw-2823	847	20	,	,	PUNCT
taxlaw-2823	847	21	the	the	DET
taxlaw-2823	847	22	tax	tax	NOUN
taxlaw-2823	847	23	laws	law	NOUN
taxlaw-2823	847	24	do	do	AUX
taxlaw-2823	847	25	not	not	PART
taxlaw-2823	847	26	represent	represent	VERB
taxlaw-2823	847	27	an	an	DET
taxlaw-2823	847	28	explicit	explicit	ADJ
taxlaw-2823	847	29	agreement	agreement	NOUN
taxlaw-2823	847	30	between	between	ADP
taxlaw-2823	847	31	taxpayers	taxpayer	NOUN
taxlaw-2823	847	32	and	and	CCONJ
taxlaw-2823	847	33	the	the	DET
taxlaw-2823	847	34	government	government	NOUN
taxlaw-2823	847	35	.	.	PUNCT
taxlaw-2823	848	1	as	as	ADP
taxlaw-2823	848	2	such	such	ADJ
taxlaw-2823	848	3	,	,	PUNCT
taxlaw-2823	848	4	it	it	PRON
taxlaw-2823	848	5	would	would	AUX
taxlaw-2823	848	6	appear	appear	VERB
taxlaw-2823	848	7	necessary	necessary	ADJ
taxlaw-2823	848	8	for	for	SCONJ
taxlaw-2823	848	9	a	a	DET
taxlaw-2823	848	10	u.s	u.s	PROPN
taxlaw-2823	848	11	.	.	PROPN
taxlaw-2823	848	12	court	court	NOUN
taxlaw-2823	848	13	to	to	PART
taxlaw-2823	848	14	look	look	VERB
taxlaw-2823	848	15	not	not	PART
taxlaw-2823	848	16	only	only	ADV
taxlaw-2823	848	17	at	at	ADP
taxlaw-2823	848	18	the	the	DET
taxlaw-2823	848	19	fairness	fairness	NOUN
taxlaw-2823	848	20	of	of	ADP
taxlaw-2823	848	21	the	the	DET
taxlaw-2823	848	22	judicial	judicial	ADJ
taxlaw-2823	848	23	procedure	procedure	NOUN
taxlaw-2823	848	24	,	,	PUNCT
taxlaw-2823	848	25	but	but	CCONJ
taxlaw-2823	848	26	the	the	DET
taxlaw-2823	848	27	fairness	fairness	NOUN
taxlaw-2823	848	28	of	of	ADP
taxlaw-2823	848	29	the	the	DET
taxlaw-2823	848	30	imposition	imposition	NOUN
taxlaw-2823	848	31	of	of	ADP
taxlaw-2823	848	32	the	the	DET
taxlaw-2823	848	33	tax	tax	NOUN
taxlaw-2823	848	34	in	in	ADP
taxlaw-2823	848	35	the	the	DET
taxlaw-2823	848	36	first	first	ADJ
taxlaw-2823	848	37	instance	instance	NOUN
taxlaw-2823	848	38	.	.	PUNCT
taxlaw-2823	849	1	with	with	ADP
taxlaw-2823	849	2	an	an	DET
taxlaw-2823	849	3	inquiry	inquiry	NOUN
taxlaw-2823	849	4	into	into	ADP
taxlaw-2823	849	5	the	the	DET
taxlaw-2823	849	6	fairness	fairness	NOUN
taxlaw-2823	849	7	of	of	ADP
taxlaw-2823	849	8	a	a	DET
taxlaw-2823	849	9	foreign	foreign	ADJ
taxlaw-2823	849	10	tax	tax	NOUN
taxlaw-2823	849	11	,	,	PUNCT
taxlaw-2823	849	12	u.s	u.s	PROPN
taxlaw-2823	849	13	.	.	PROPN
taxlaw-2823	849	14	courts	court	NOUN
taxlaw-2823	849	15	would	would	AUX
taxlaw-2823	849	16	begin	begin	VERB
taxlaw-2823	849	17	to	to	PART
taxlaw-2823	849	18	enter	enter	VERB
taxlaw-2823	849	19	perilous	perilous	ADJ
taxlaw-2823	849	20	waters	water	NOUN
taxlaw-2823	849	21	.	.	PUNCT
taxlaw-2823	850	1	such	such	DET
taxlaw-2823	850	2	an	an	DET
taxlaw-2823	850	3	evaluation	evaluation	NOUN
taxlaw-2823	850	4	,	,	PUNCT
taxlaw-2823	850	5	with	with	ADP
taxlaw-2823	850	6	no	no	DET
taxlaw-2823	850	7	explicit	explicit	ADJ
taxlaw-2823	850	8	parameters	parameter	NOUN
taxlaw-2823	850	9	,	,	PUNCT
taxlaw-2823	850	10	would	would	AUX
taxlaw-2823	850	11	create	create	VERB
taxlaw-2823	850	12	a	a	DET
taxlaw-2823	850	13	significant	significant	ADJ
taxlaw-2823	850	14	risk	risk	NOUN
taxlaw-2823	850	15	of	of	ADP
taxlaw-2823	850	16	infringing	infringe	VERB
taxlaw-2823	850	17	on	on	ADP
taxlaw-2823	850	18	a	a	DET
taxlaw-2823	850	19	country	country	NOUN
taxlaw-2823	850	20	’s	’s	PART
taxlaw-2823	850	21	sovereignty	sovereignty	NOUN
taxlaw-2823	850	22	.	.	PUNCT
taxlaw-2823	851	1	here	here	ADV
taxlaw-2823	851	2	,	,	PUNCT
taxlaw-2823	851	3	rather	rather	ADV
taxlaw-2823	851	4	than	than	ADP
taxlaw-2823	851	5	just	just	ADV
taxlaw-2823	851	6	determining	determine	VERB
taxlaw-2823	851	7	if	if	SCONJ
taxlaw-2823	851	8	fair	fair	ADJ
taxlaw-2823	851	9	procedure	procedure	NOUN
taxlaw-2823	851	10	occurred	occur	VERB
taxlaw-2823	851	11	,	,	PUNCT
taxlaw-2823	851	12	u.s	u.s	PROPN
taxlaw-2823	851	13	.	.	PROPN
taxlaw-2823	851	14	courts	court	NOUN
taxlaw-2823	851	15	would	would	AUX
taxlaw-2823	851	16	evaluate	evaluate	VERB
taxlaw-2823	851	17	whether	whether	SCONJ
taxlaw-2823	851	18	the	the	DET
taxlaw-2823	851	19	country	country	NOUN
taxlaw-2823	851	20	had	have	AUX
taxlaw-2823	851	21	designed	design	VERB
taxlaw-2823	851	22	an	an	DET
taxlaw-2823	851	23	appropriate	appropriate	ADJ
taxlaw-2823	851	24	law	law	NOUN
taxlaw-2823	851	25	.	.	PUNCT
taxlaw-2823	852	1	the	the	DET
taxlaw-2823	852	2	foreign	foreign	ADJ
taxlaw-2823	852	3	country	country	NOUN
taxlaw-2823	852	4	could	could	AUX
taxlaw-2823	852	5	see	see	VERB
taxlaw-2823	852	6	a	a	DET
taxlaw-2823	852	7	u.s	u.s	PROPN
taxlaw-2823	852	8	.	.	PROPN
taxlaw-2823	852	9	court	court	PROPN
taxlaw-2823	852	10	’s	’	VERB
taxlaw-2823	852	11	refusing	refuse	VERB
taxlaw-2823	852	12	to	to	PART
taxlaw-2823	852	13	enforce	enforce	VERB
taxlaw-2823	852	14	a	a	DET
taxlaw-2823	852	15	tax	tax	NOUN
taxlaw-2823	852	16	judgment	judgment	NOUN
taxlaw-2823	852	17	on	on	ADP
taxlaw-2823	852	18	the	the	DET
taxlaw-2823	852	19	grounds	ground	NOUN
taxlaw-2823	852	20	that	that	SCONJ
taxlaw-2823	852	21	the	the	DET
taxlaw-2823	852	22	tax	tax	NOUN
taxlaw-2823	852	23	system	system	NOUN
taxlaw-2823	852	24	did	do	AUX
taxlaw-2823	852	25	not	not	PART
taxlaw-2823	852	26	meet	meet	VERB
taxlaw-2823	852	27	u.s	u.s	PROPN
taxlaw-2823	852	28	.	.	PROPN
taxlaw-2823	852	29	public	public	ADJ
taxlaw-2823	852	30	policy	policy	NOUN
taxlaw-2823	852	31	as	as	ADP
taxlaw-2823	852	32	a	a	DET
taxlaw-2823	852	33	direct	direct	ADJ
taxlaw-2823	852	34	challenge	challenge	NOUN
taxlaw-2823	852	35	to	to	ADP
taxlaw-2823	852	36	its	its	PRON
taxlaw-2823	852	37	right	right	NOUN
taxlaw-2823	852	38	to	to	PART
taxlaw-2823	852	39	make	make	VERB
taxlaw-2823	852	40	its	its	PRON
taxlaw-2823	852	41	own	own	ADJ
taxlaw-2823	852	42	laws	law	NOUN
taxlaw-2823	852	43	.	.	PUNCT
taxlaw-2823	853	1	moreover	moreover	ADV
taxlaw-2823	853	2	,	,	PUNCT
taxlaw-2823	853	3	judging	judge	VERB
taxlaw-2823	853	4	the	the	DET
taxlaw-2823	853	5	fairness	fairness	NOUN
taxlaw-2823	853	6	of	of	ADP
taxlaw-2823	853	7	a	a	DET
taxlaw-2823	853	8	foreign	foreign	ADJ
taxlaw-2823	853	9	tax	tax	NOUN
taxlaw-2823	853	10	system	system	NOUN
taxlaw-2823	853	11	risks	risk	VERB
taxlaw-2823	853	12	economic	economic	ADJ
taxlaw-2823	853	13	imperialism	imperialism	NOUN
taxlaw-2823	853	14	.	.	PUNCT
taxlaw-2823	854	1	the	the	DET
taxlaw-2823	854	2	safest	safe	ADJ
taxlaw-2823	854	3	way	way	NOUN
taxlaw-2823	854	4	for	for	SCONJ
taxlaw-2823	854	5	a	a	DET
taxlaw-2823	854	6	foreign	foreign	ADJ
taxlaw-2823	854	7	country	country	NOUN
taxlaw-2823	854	8	to	to	PART
taxlaw-2823	854	9	demonstrate	demonstrate	VERB
taxlaw-2823	854	10	that	that	SCONJ
taxlaw-2823	854	11	its	its	PRON
taxlaw-2823	854	12	tax	tax	NOUN
taxlaw-2823	854	13	system	system	NOUN
taxlaw-2823	854	14	met	meet	VERB
taxlaw-2823	854	15	u.s	u.s	PROPN
taxlaw-2823	854	16	.	.	PROPN
taxlaw-2823	854	17	standards	standard	NOUN
taxlaw-2823	854	18	of	of	ADP
taxlaw-2823	854	19	fairness	fairness	NOUN
taxlaw-2823	854	20	would	would	AUX
taxlaw-2823	854	21	be	be	AUX
taxlaw-2823	854	22	for	for	SCONJ
taxlaw-2823	854	23	that	that	DET
taxlaw-2823	854	24	country	country	NOUN
taxlaw-2823	854	25	to	to	PART
taxlaw-2823	854	26	adopt	adopt	VERB
taxlaw-2823	854	27	a	a	DET
taxlaw-2823	854	28	u.s.-style	u.s.-style	NOUN
taxlaw-2823	854	29	income	income	NOUN
taxlaw-2823	854	30	tax	tax	NOUN
taxlaw-2823	854	31	.	.	PUNCT
taxlaw-2823	855	1	a	a	DET
taxlaw-2823	855	2	law	law	NOUN
taxlaw-2823	855	3	revoking	revoke	VERB
taxlaw-2823	855	4	the	the	DET
taxlaw-2823	855	5	revenue	revenue	NOUN
taxlaw-2823	855	6	rule	rule	NOUN
taxlaw-2823	855	7	could	could	AUX
taxlaw-2823	855	8	cabin	cabin	VERB
taxlaw-2823	855	9	these	these	DET
taxlaw-2823	855	10	problems	problem	NOUN
taxlaw-2823	855	11	,	,	PUNCT
taxlaw-2823	855	12	even	even	ADV
taxlaw-2823	855	13	as	as	SCONJ
taxlaw-2823	855	14	it	it	PRON
taxlaw-2823	855	15	left	leave	VERB
taxlaw-2823	855	16	discretion	discretion	NOUN
taxlaw-2823	855	17	to	to	ADP
taxlaw-2823	855	18	judges	judge	NOUN
taxlaw-2823	855	19	to	to	PART
taxlaw-2823	855	20	make	make	VERB
taxlaw-2823	855	21	this	this	DET
taxlaw-2823	855	22	evaluation	evaluation	NOUN
taxlaw-2823	855	23	.	.	PUNCT
taxlaw-2823	856	1	for	for	ADP
taxlaw-2823	856	2	example	example	NOUN
taxlaw-2823	856	3	,	,	PUNCT
taxlaw-2823	856	4	it	it	PRON
taxlaw-2823	856	5	could	could	AUX
taxlaw-2823	856	6	limit	limit	VERB
taxlaw-2823	856	7	the	the	DET
taxlaw-2823	856	8	permissible	permissible	ADJ
taxlaw-2823	856	9	inquiries	inquiry	NOUN
taxlaw-2823	856	10	a	a	DET
taxlaw-2823	856	11	court	court	NOUN
taxlaw-2823	856	12	could	could	AUX
taxlaw-2823	856	13	make	make	VERB
taxlaw-2823	856	14	into	into	ADP
taxlaw-2823	856	15	the	the	DET
taxlaw-2823	856	16	fairness	fairness	NOUN
taxlaw-2823	856	17	of	of	ADP
taxlaw-2823	856	18	the	the	DET
taxlaw-2823	856	19	tax	tax	NOUN
taxlaw-2823	856	20	system	system	NOUN
taxlaw-2823	856	21	.	.	PUNCT
taxlaw-2823	857	1	a	a	DET
taxlaw-2823	857	2	foreign	foreign	ADJ
taxlaw-2823	857	3	tax	tax	NOUN
taxlaw-2823	857	4	system	system	NOUN
taxlaw-2823	857	5	would	would	AUX
taxlaw-2823	857	6	presumably	presumably	ADV
taxlaw-2823	857	7	be	be	AUX
taxlaw-2823	857	8	unfair	unfair	ADJ
taxlaw-2823	857	9	,	,	PUNCT
taxlaw-2823	857	10	for	for	ADP
taxlaw-2823	857	11	example	example	NOUN
taxlaw-2823	857	12	,	,	PUNCT
taxlaw-2823	857	13	if	if	SCONJ
taxlaw-2823	857	14	it	it	PRON
taxlaw-2823	857	15	imposed	impose	VERB
taxlaw-2823	857	16	tax	tax	NOUN
taxlaw-2823	857	17	,	,	PUNCT
taxlaw-2823	857	18	or	or	CCONJ
taxlaw-2823	857	19	determined	determine	VERB
taxlaw-2823	857	20	the	the	DET
taxlaw-2823	857	21	amount	amount	NOUN
taxlaw-2823	857	22	of	of	ADP
taxlaw-2823	857	23	the	the	DET
taxlaw-2823	857	24	tax	tax	NOUN
taxlaw-2823	857	25	,	,	PUNCT
taxlaw-2823	857	26	based	base	VERB
taxlaw-2823	857	27	on	on	ADP
taxlaw-2823	857	28	the	the	DET
taxlaw-2823	857	29	taxpayer	taxpayer	NOUN
taxlaw-2823	857	30	’s	’s	PART
taxlaw-2823	857	31	identity	identity	NOUN
taxlaw-2823	857	32	.	.	PUNCT
taxlaw-2823	858	1	additionally	additionally	ADV
taxlaw-2823	858	2	,	,	PUNCT
taxlaw-2823	858	3	if	if	SCONJ
taxlaw-2823	858	4	the	the	DET
taxlaw-2823	858	5	tax	tax	NOUN
taxlaw-2823	858	6	law	law	NOUN
taxlaw-2823	858	7	provided	provide	VERB
taxlaw-2823	858	8	no	no	DET
taxlaw-2823	858	9	mechanism	mechanism	NOUN
taxlaw-2823	858	10	for	for	ADP
taxlaw-2823	858	11	appeal	appeal	NOUN
taxlaw-2823	858	12	of	of	ADP
taxlaw-2823	858	13	a	a	DET
taxlaw-2823	858	14	tax	tax	NOUN
taxlaw-2823	858	15	determination	determination	NOUN
taxlaw-2823	858	16	,	,	PUNCT
taxlaw-2823	858	17	u.s	u.s	PROPN
taxlaw-2823	858	18	.	.	PROPN
taxlaw-2823	858	19	courts	court	NOUN
taxlaw-2823	858	20	could	could	AUX
taxlaw-2823	858	21	determine	determine	VERB
taxlaw-2823	858	22	that	that	SCONJ
taxlaw-2823	858	23	the	the	DET
taxlaw-2823	858	24	tax	tax	NOUN
taxlaw-2823	858	25	law	law	NOUN
taxlaw-2823	858	26	was	be	AUX
taxlaw-2823	858	27	unfair	unfair	ADJ
taxlaw-2823	858	28	and	and	CCONJ
taxlaw-2823	858	29	decline	decline	VERB
taxlaw-2823	858	30	to	to	PART
taxlaw-2823	858	31	enforce	enforce	VERB
taxlaw-2823	858	32	the	the	DET
taxlaw-2823	858	33	judgment	judgment	NOUN
taxlaw-2823	858	34	.	.	PUNCT
taxlaw-2823	859	1	alternatively	alternatively	ADV
taxlaw-2823	859	2	,	,	PUNCT
taxlaw-2823	859	3	if	if	SCONJ
taxlaw-2823	859	4	the	the	DET
taxlaw-2823	859	5	u.s	u.s	PROPN
taxlaw-2823	859	6	.	.	PROPN
taxlaw-2823	859	7	found	find	VERB
taxlaw-2823	859	8	crafting	craft	VERB
taxlaw-2823	859	9	such	such	ADJ
taxlaw-2823	859	10	rules	rule	NOUN
taxlaw-2823	859	11	too	too	ADV
taxlaw-2823	859	12	burdensome	burdensome	ADV
taxlaw-2823	859	13	,	,	PUNCT
taxlaw-2823	859	14	it	it	PRON
taxlaw-2823	859	15	could	could	AUX
taxlaw-2823	859	16	,	,	PUNCT
taxlaw-2823	859	17	instead	instead	ADV
taxlaw-2823	859	18	,	,	PUNCT
taxlaw-2823	859	19	opt	opt	VERB
taxlaw-2823	859	20	to	to	PART
taxlaw-2823	859	21	use	use	VERB
taxlaw-2823	859	22	a	a	DET
taxlaw-2823	859	23	blacklist	blacklist	NOUN
taxlaw-2823	859	24	or	or	CCONJ
taxlaw-2823	859	25	a	a	DET
taxlaw-2823	859	26	whitelist	whitelist	NOUN
taxlaw-2823	859	27	.	.	PUNCT
taxlaw-2823	860	1	if	if	SCONJ
taxlaw-2823	860	2	the	the	DET
taxlaw-2823	860	3	u.s	u.s	PROPN
taxlaw-2823	860	4	.	.	PROPN
taxlaw-2823	860	5	opted	opt	VERB
taxlaw-2823	860	6	for	for	ADP
taxlaw-2823	860	7	a	a	DET
taxlaw-2823	860	8	blacklist	blacklist	NOUN
taxlaw-2823	860	9	,	,	PUNCT
taxlaw-2823	860	10	it	it	PRON
taxlaw-2823	860	11	would	would	AUX
taxlaw-2823	860	12	determine	determine	VERB
taxlaw-2823	860	13	which	which	DET
taxlaw-2823	860	14	countries	country	NOUN
taxlaw-2823	860	15	did	do	AUX
taxlaw-2823	860	16	not	not	PART
taxlaw-2823	860	17	have	have	VERB
taxlaw-2823	860	18	a	a	DET
taxlaw-2823	860	19	fair	fair	ADJ
taxlaw-2823	860	20	tax	tax	NOUN
taxlaw-2823	860	21	system	system	NOUN
taxlaw-2823	860	22	,	,	PUNCT
taxlaw-2823	860	23	and	and	CCONJ
taxlaw-2823	860	24	it	it	PRON
taxlaw-2823	860	25	would	would	AUX
taxlaw-2823	860	26	not	not	PART
taxlaw-2823	860	27	enforce	enforce	VERB
taxlaw-2823	860	28	tax	tax	NOUN
taxlaw-2823	860	29	judgments	judgment	NOUN
taxlaw-2823	860	30	from	from	ADP
taxlaw-2823	860	31	those	those	DET
taxlaw-2823	860	32	countries	country	NOUN
taxlaw-2823	860	33	.	.	PUNCT
taxlaw-2823	861	1	alternatively	alternatively	ADV
taxlaw-2823	861	2	,	,	PUNCT
taxlaw-2823	861	3	if	if	SCONJ
taxlaw-2823	861	4	the	the	DET
taxlaw-2823	861	5	u.s	u.s	PROPN
taxlaw-2823	861	6	.	.	PROPN
taxlaw-2823	861	7	chose	choose	VERB
taxlaw-2823	861	8	to	to	PART
taxlaw-2823	861	9	implement	implement	VERB
taxlaw-2823	861	10	a	a	DET
taxlaw-2823	861	11	whitelist	whitelist	NOUN
taxlaw-2823	861	12	,	,	PUNCT
taxlaw-2823	861	13	it	it	PRON
taxlaw-2823	861	14	would	would	AUX
taxlaw-2823	861	15	determine	determine	VERB
taxlaw-2823	861	16	the	the	DET
taxlaw-2823	861	17	countries	country	NOUN
taxlaw-2823	861	18	with	with	ADP
taxlaw-2823	861	19	presumptively	presumptively	ADV
taxlaw-2823	861	20	fair	fair	ADJ
taxlaw-2823	861	21	tax	tax	NOUN
taxlaw-2823	861	22	systems	system	NOUN
taxlaw-2823	861	23	,	,	PUNCT
taxlaw-2823	861	24	and	and	CCONJ
taxlaw-2823	861	25	would	would	AUX
taxlaw-2823	861	26	generally	generally	ADV
taxlaw-2823	861	27	enforce	enforce	VERB
taxlaw-2823	861	28	tax	tax	NOUN
taxlaw-2823	861	29	judgments	judgment	NOUN
taxlaw-2823	861	30	from	from	ADP
taxlaw-2823	861	31	those	those	DET
taxlaw-2823	861	32	countries	country	NOUN
taxlaw-2823	861	33	(	(	PUNCT
taxlaw-2823	861	34	subject	subject	ADJ
taxlaw-2823	861	35	,	,	PUNCT
taxlaw-2823	861	36	of	of	ADP
taxlaw-2823	861	37	course	course	NOUN
taxlaw-2823	861	38	,	,	PUNCT
taxlaw-2823	861	39	to	to	ADP
taxlaw-2823	861	40	the	the	DET
taxlaw-2823	861	41	affirmative	affirmative	ADJ
taxlaw-2823	861	42	defenses	defense	NOUN
taxlaw-2823	861	43	available	available	ADJ
taxlaw-2823	861	44	to	to	ADP
taxlaw-2823	861	45	any	any	DET
taxlaw-2823	861	46	defendant	defendant	NOUN
taxlaw-2823	861	47	in	in	ADP
taxlaw-2823	861	48	any	any	DET
taxlaw-2823	861	49	enforcement	enforcement	NOUN
taxlaw-2823	861	50	suit	suit	NOUN
taxlaw-2823	861	51	)	)	PUNCT
taxlaw-2823	861	52	.	.	PUNCT
taxlaw-2823	862	1	the	the	DET
taxlaw-2823	862	2	foreign	foreign	ADJ
taxlaw-2823	862	3	tax	tax	NOUN
taxlaw-2823	862	4	credit	credit	NOUN
taxlaw-2823	862	5	and	and	CCONJ
taxlaw-2823	862	6	the	the	DET
taxlaw-2823	862	7	subpart	subpart	NOUN
taxlaw-2823	862	8	f	f	PROPN
taxlaw-2823	862	9	provisions	provision	NOUN
taxlaw-2823	862	10	of	of	ADP
taxlaw-2823	862	11	the	the	DET
taxlaw-2823	862	12	tax	tax	NOUN
taxlaw-2823	862	13	law	law	NOUN
taxlaw-2823	862	14	currently	currently	ADV
taxlaw-2823	862	15	blacklist	blacklist	VERB
taxlaw-2823	862	16	certain	certain	ADJ
taxlaw-2823	862	17	countries	country	NOUN
taxlaw-2823	862	18	.	.	PUNCT
taxlaw-2823	863	1	corporate	corporate	ADJ
taxlaw-2823	863	2	income	income	NOUN
taxlaw-2823	863	3	earned	earn	VERB
taxlaw-2823	863	4	in	in	ADP
taxlaw-2823	863	5	these	these	DET
taxlaw-2823	863	6	blacklisted	blacklist	VERB
taxlaw-2823	863	7	countries	country	NOUN
taxlaw-2823	863	8	is	be	AUX
taxlaw-2823	863	9	automatically	automatically	ADV
taxlaw-2823	863	10	treated	treat	VERB
taxlaw-2823	863	11	as	as	ADP
taxlaw-2823	863	12	subpart	subpart	NOUN
taxlaw-2823	863	13	f	f	NOUN
taxlaw-2823	863	14	income,281	income,281	PROPN
taxlaw-2823	863	15	and	and	CCONJ
taxlaw-2823	863	16	u.s	u.s	PROPN
taxlaw-2823	863	17	.	.	PROPN
taxlaw-2823	863	18	taxpayers	taxpayer	NOUN
taxlaw-2823	863	19	can	can	AUX
taxlaw-2823	863	20	not	not	PART
taxlaw-2823	863	21	take	take	VERB
taxlaw-2823	863	22	a	a	DET
taxlaw-2823	863	23	foreign	foreign	ADJ
taxlaw-2823	863	24	tax	tax	NOUN
taxlaw-2823	863	25	credit	credit	NOUN
taxlaw-2823	863	26	for	for	ADP
taxlaw-2823	863	27	taxes	taxis	NOUN
taxlaw-2823	863	28	paid	pay	VERB
taxlaw-2823	863	29	to	to	PART
taxlaw-2823	863	30	blacklisted	blacklist	VERB
taxlaw-2823	863	31	countries.282	countries.282	PROPN
taxlaw-2823	863	32	a	a	DET
taxlaw-2823	863	33	country	country	NOUN
taxlaw-2823	863	34	finds	find	VERB
taxlaw-2823	863	35	itself	itself	PRON
taxlaw-2823	863	36	on	on	ADP
taxlaw-2823	863	37	this	this	DET
taxlaw-2823	863	38	blacklist	blacklist	NOUN
taxlaw-2823	863	39	if	if	SCONJ
taxlaw-2823	863	40	the	the	DET
taxlaw-2823	863	41	u.s	u.s	PROPN
taxlaw-2823	863	42	.	.	PROPN
taxlaw-2823	863	43	does	do	AUX
taxlaw-2823	863	44	not	not	PART
taxlaw-2823	863	45	recognize	recognize	VERB
taxlaw-2823	863	46	it	it	PRON
taxlaw-2823	863	47	,	,	PUNCT
taxlaw-2823	863	48	if	if	SCONJ
taxlaw-2823	863	49	the	the	DET
taxlaw-2823	863	50	u.s	u.s	PROPN
taxlaw-2823	863	51	.	.	PROPN
taxlaw-2823	863	52	has	have	AUX
taxlaw-2823	863	53	severed	sever	VERB
taxlaw-2823	863	54	diplomatic	diplomatic	ADJ
taxlaw-2823	863	55	relations	relation	NOUN
taxlaw-2823	863	56	or	or	CCONJ
taxlaw-2823	863	57	does	do	AUX
taxlaw-2823	863	58	not	not	PART
taxlaw-2823	863	59	conduct	conduct	VERB
taxlaw-2823	863	60	such	such	ADJ
taxlaw-2823	863	61	relations	relation	NOUN
taxlaw-2823	863	62	,	,	PUNCT
taxlaw-2823	863	63	or	or	CCONJ
taxlaw-2823	863	64	if	if	SCONJ
taxlaw-2823	863	65	the	the	DET
taxlaw-2823	863	66	secretary	secretary	PROPN
taxlaw-2823	863	67	of	of	ADP
taxlaw-2823	863	68	state	state	NOUN
taxlaw-2823	863	69	has	have	AUX
taxlaw-2823	863	70	designated	designate	VERB
taxlaw-2823	863	71	it	it	PRON
taxlaw-2823	863	72	as	as	ADP
taxlaw-2823	863	73	repeatedly	repeatedly	ADV
taxlaw-2823	863	74	providing	provide	VERB
taxlaw-2823	863	75	support	support	NOUN
taxlaw-2823	863	76	for	for	ADP
taxlaw-2823	863	77	acts	act	NOUN
taxlaw-2823	863	78	of	of	ADP
taxlaw-2823	863	79	terrorism.283	terrorism.283	PRON
taxlaw-2823	863	80	a	a	DET
taxlaw-2823	863	81	country	country	NOUN
taxlaw-2823	863	82	can	can	AUX
taxlaw-2823	863	83	come	come	VERB
taxlaw-2823	863	84	off	off	ADP
taxlaw-2823	863	85	of	of	ADP
taxlaw-2823	863	86	the	the	DET
taxlaw-2823	863	87	blacklist	blacklist	NOUN
taxlaw-2823	863	88	in	in	ADP
taxlaw-2823	863	89	one	one	NUM
taxlaw-2823	863	90	of	of	ADP
taxlaw-2823	863	91	two	two	NUM
taxlaw-2823	863	92	ways	way	NOUN
taxlaw-2823	863	93	:	:	PUNCT
taxlaw-2823	863	94	first	first	ADV
taxlaw-2823	863	95	,	,	PUNCT
taxlaw-2823	863	96	the	the	DET
taxlaw-2823	863	97	secretary	secretary	NOUN
taxlaw-2823	863	98	of	of	ADP
taxlaw-2823	863	99	state	state	NOUN
taxlaw-2823	863	100	can	can	AUX
taxlaw-2823	863	101	certify	certify	VERB
taxlaw-2823	863	102	to	to	ADP
taxlaw-2823	863	103	the	the	DET
taxlaw-2823	863	104	secretary	secretary	PROPN
taxlaw-2823	863	105	of	of	ADP
taxlaw-2823	863	106	the	the	DET
taxlaw-2823	863	107	treasury	treasury	NOUN
taxlaw-2823	863	108	that	that	SCONJ
taxlaw-2823	863	109	the	the	DET
taxlaw-2823	863	110	country	country	NOUN
taxlaw-2823	863	111	no	no	ADV
taxlaw-2823	863	112	longer	long	ADV
taxlaw-2823	863	113	meets	meet	VERB
taxlaw-2823	863	114	the	the	DET
taxlaw-2823	863	115	criteria	criterion	NOUN
taxlaw-2823	863	116	for	for	ADP
taxlaw-2823	863	117	inclusion.284	inclusion.284	PROPN
taxlaw-2823	863	118	second	second	PROPN
taxlaw-2823	863	119	,	,	PUNCT
taxlaw-2823	863	120	the	the	DET
taxlaw-2823	863	121	president	president	NOUN
taxlaw-2823	863	122	can	can	AUX
taxlaw-2823	863	123	waive	waive	VERB
taxlaw-2823	863	124	the	the	DET
taxlaw-2823	863	125	criteria	criterion	NOUN
taxlaw-2823	863	126	if	if	SCONJ
taxlaw-2823	863	127	the	the	DET
taxlaw-2823	863	128	president	president	NOUN
taxlaw-2823	863	129	determines	determine	VERB
taxlaw-2823	863	130	such	such	ADJ
taxlaw-2823	863	131	waiver	waiver	NOUN
taxlaw-2823	863	132	is	be	AUX
taxlaw-2823	863	133	,	,	PUNCT
taxlaw-2823	863	134	among	among	ADP
taxlaw-2823	863	135	other	other	ADJ
taxlaw-2823	863	136	things	thing	NOUN
taxlaw-2823	863	137	,	,	PUNCT
taxlaw-2823	863	138	in	in	ADP
taxlaw-2823	863	139	the	the	DET
taxlaw-2823	863	140	national	national	ADJ
taxlaw-2823	863	141	interest	interest	NOUN
taxlaw-2823	863	142	of	of	ADP
taxlaw-2823	863	143	the	the	DET
taxlaw-2823	863	144	united	united	ADJ
taxlaw-2823	863	145	281	281	NUM
taxlaw-2823	863	146	i.r.c	i.r.c	NOUN
taxlaw-2823	863	147	.	.	PUNCT
taxlaw-2823	864	1	§	§	PROPN
taxlaw-2823	864	2	952(a)(5	952(a)(5	NUM
taxlaw-2823	864	3	)	)	PUNCT
taxlaw-2823	864	4	(	(	PUNCT
taxlaw-2823	864	5	2012	2012	NUM
taxlaw-2823	864	6	)	)	PUNCT
taxlaw-2823	864	7	.	.	PUNCT
taxlaw-2823	865	1	282	282	NUM
taxlaw-2823	865	2	i.r.c	i.r.c	NOUN
taxlaw-2823	865	3	.	.	PUNCT
taxlaw-2823	866	1	§	§	PROPN
taxlaw-2823	866	2	901(j)(1)(a	901(j)(1)(a	NUM
taxlaw-2823	866	3	)	)	PUNCT
taxlaw-2823	866	4	(	(	PUNCT
taxlaw-2823	866	5	2012	2012	NUM
taxlaw-2823	866	6	)	)	PUNCT
taxlaw-2823	866	7	.	.	PUNCT
taxlaw-2823	867	1	283	283	NUM
taxlaw-2823	868	1	i	i	PRON
taxlaw-2823	868	2	d.	d.	PROPN
taxlaw-2823	868	3	§	§	PROPN
taxlaw-2823	868	4	901(j)(2)(a	901(j)(2)(a	PROPN
taxlaw-2823	868	5	)	)	PUNCT
taxlaw-2823	868	6	.	.	PUNCT
taxlaw-2823	869	1	284	284	NUM
taxlaw-2823	870	1	i	i	PRON
taxlaw-2823	870	2	d.	d.	PROPN
taxlaw-2823	870	3	§	§	PROPN
taxlaw-2823	870	4	901(j)(2)(b)(ii	901(j)(2)(b)(ii	PROPN
taxlaw-2823	870	5	)	)	PUNCT
taxlaw-2823	870	6	.	.	PUNCT
taxlaw-2823	871	1	202	202	NUM
taxlaw-2823	871	2	columbia	columbia	PROPN
taxlaw-2823	871	3	journal	journal	PROPN
taxlaw-2823	871	4	of	of	ADP
taxlaw-2823	871	5	tax	tax	NOUN
taxlaw-2823	871	6	law	law	NOUN
taxlaw-2823	871	7	[	[	X
taxlaw-2823	871	8	vol.5:170	vol.5:170	X
taxlaw-2823	871	9	states.285	states.285	PROPN
taxlaw-2823	871	10	though	though	SCONJ
taxlaw-2823	871	11	fourteen	fourteen	NUM
taxlaw-2823	871	12	countries	country	NOUN
taxlaw-2823	871	13	have	have	AUX
taxlaw-2823	871	14	found	find	VERB
taxlaw-2823	871	15	themselves	themselves	PRON
taxlaw-2823	871	16	on	on	ADP
taxlaw-2823	871	17	the	the	DET
taxlaw-2823	871	18	blacklist	blacklist	NOUN
taxlaw-2823	871	19	at	at	ADP
taxlaw-2823	871	20	one	one	NUM
taxlaw-2823	871	21	time	time	NOUN
taxlaw-2823	871	22	or	or	CCONJ
taxlaw-2823	871	23	another	another	PRON
taxlaw-2823	871	24	,	,	PUNCT
taxlaw-2823	871	25	currently	currently	ADV
taxlaw-2823	871	26	the	the	DET
taxlaw-2823	871	27	blacklist	blacklist	NOUN
taxlaw-2823	871	28	contains	contain	VERB
taxlaw-2823	871	29	only	only	ADV
taxlaw-2823	871	30	five	five	NUM
taxlaw-2823	871	31	countries.286	countries.286	ADJ
taxlaw-2823	871	32	the	the	DET
taxlaw-2823	871	33	foreign	foreign	ADJ
taxlaw-2823	871	34	tax	tax	NOUN
taxlaw-2823	871	35	credit	credit	NOUN
taxlaw-2823	871	36	/	/	SYM
taxlaw-2823	871	37	subpart	subpart	NOUN
taxlaw-2823	871	38	f	f	PROPN
taxlaw-2823	871	39	blacklist	blacklist	NOUN
taxlaw-2823	871	40	would	would	AUX
taxlaw-2823	871	41	not	not	PART
taxlaw-2823	871	42	work	work	VERB
taxlaw-2823	871	43	for	for	ADP
taxlaw-2823	871	44	revenue	revenue	NOUN
taxlaw-2823	871	45	rule	rule	NOUN
taxlaw-2823	871	46	purposes	purpose	NOUN
taxlaw-2823	871	47	,	,	PUNCT
taxlaw-2823	871	48	however	however	ADV
taxlaw-2823	871	49	.	.	PUNCT
taxlaw-2823	872	1	the	the	DET
taxlaw-2823	872	2	purpose	purpose	NOUN
taxlaw-2823	872	3	of	of	ADP
taxlaw-2823	872	4	such	such	DET
taxlaw-2823	872	5	a	a	DET
taxlaw-2823	872	6	list	list	NOUN
taxlaw-2823	872	7	associated	associate	VERB
taxlaw-2823	872	8	with	with	ADP
taxlaw-2823	872	9	the	the	DET
taxlaw-2823	872	10	revocation	revocation	NOUN
taxlaw-2823	872	11	of	of	ADP
taxlaw-2823	872	12	the	the	DET
taxlaw-2823	872	13	revenue	revenue	NOUN
taxlaw-2823	872	14	rule	rule	NOUN
taxlaw-2823	872	15	would	would	AUX
taxlaw-2823	872	16	be	be	AUX
taxlaw-2823	872	17	to	to	PART
taxlaw-2823	872	18	establish	establish	VERB
taxlaw-2823	872	19	which	which	DET
taxlaw-2823	872	20	countries	country	NOUN
taxlaw-2823	872	21	’	'	PUNCT
taxlaw-2823	872	22	tax	tax	NOUN
taxlaw-2823	872	23	procedures	procedure	NOUN
taxlaw-2823	872	24	were	be	AUX
taxlaw-2823	872	25	insufficiently	insufficiently	ADV
taxlaw-2823	872	26	fair	fair	ADJ
taxlaw-2823	872	27	to	to	PART
taxlaw-2823	872	28	warrant	warrant	VERB
taxlaw-2823	872	29	u.s	u.s	PROPN
taxlaw-2823	872	30	.	.	PROPN
taxlaw-2823	872	31	enforcement	enforcement	NOUN
taxlaw-2823	872	32	of	of	ADP
taxlaw-2823	872	33	tax	tax	NOUN
taxlaw-2823	872	34	judgments	judgment	NOUN
taxlaw-2823	872	35	.	.	PUNCT
taxlaw-2823	873	1	a	a	DET
taxlaw-2823	873	2	country	country	NOUN
taxlaw-2823	873	3	’s	’s	PART
taxlaw-2823	873	4	inclusion	inclusion	NOUN
taxlaw-2823	873	5	on	on	ADP
taxlaw-2823	873	6	the	the	DET
taxlaw-2823	873	7	foreign	foreign	ADJ
taxlaw-2823	873	8	tax	tax	NOUN
taxlaw-2823	873	9	credit	credit	NOUN
taxlaw-2823	873	10	/	/	SYM
taxlaw-2823	873	11	subpart	subpart	NOUN
taxlaw-2823	873	12	f	f	PROPN
taxlaw-2823	873	13	blacklist	blacklist	NOUN
taxlaw-2823	873	14	,	,	PUNCT
taxlaw-2823	873	15	on	on	ADP
taxlaw-2823	873	16	the	the	DET
taxlaw-2823	873	17	other	other	ADJ
taxlaw-2823	873	18	hand	hand	NOUN
taxlaw-2823	873	19	,	,	PUNCT
taxlaw-2823	873	20	has	have	VERB
taxlaw-2823	873	21	nothing	nothing	PRON
taxlaw-2823	873	22	to	to	PART
taxlaw-2823	873	23	do	do	VERB
taxlaw-2823	873	24	with	with	ADP
taxlaw-2823	873	25	its	its	PRON
taxlaw-2823	873	26	tax	tax	NOUN
taxlaw-2823	873	27	law	law	NOUN
taxlaw-2823	873	28	;	;	PUNCT
taxlaw-2823	873	29	instead	instead	ADV
taxlaw-2823	873	30	,	,	PUNCT
taxlaw-2823	873	31	countries	country	NOUN
taxlaw-2823	873	32	find	find	VERB
taxlaw-2823	873	33	themselves	themselves	PRON
taxlaw-2823	873	34	on	on	ADP
taxlaw-2823	873	35	the	the	DET
taxlaw-2823	873	36	list	list	NOUN
taxlaw-2823	873	37	because	because	SCONJ
taxlaw-2823	873	38	of	of	ADP
taxlaw-2823	873	39	other	other	ADJ
taxlaw-2823	873	40	bad	bad	ADJ
taxlaw-2823	873	41	actions	action	NOUN
taxlaw-2823	873	42	.	.	PUNCT
taxlaw-2823	874	1	if	if	SCONJ
taxlaw-2823	874	2	the	the	DET
taxlaw-2823	874	3	u.s	u.s	PROPN
taxlaw-2823	874	4	.	.	PROPN
taxlaw-2823	874	5	implemented	implement	VERB
taxlaw-2823	874	6	a	a	DET
taxlaw-2823	874	7	blacklist	blacklist	NOUN
taxlaw-2823	874	8	or	or	CCONJ
taxlaw-2823	874	9	a	a	DET
taxlaw-2823	874	10	whitelist	whitelist	NOUN
taxlaw-2823	874	11	,	,	PUNCT
taxlaw-2823	874	12	it	it	PRON
taxlaw-2823	874	13	would	would	AUX
taxlaw-2823	874	14	need	need	VERB
taxlaw-2823	874	15	to	to	PART
taxlaw-2823	874	16	lay	lay	VERB
taxlaw-2823	874	17	out	out	ADP
taxlaw-2823	874	18	clear	clear	ADJ
taxlaw-2823	874	19	steps	step	NOUN
taxlaw-2823	874	20	a	a	DET
taxlaw-2823	874	21	country	country	NOUN
taxlaw-2823	874	22	could	could	AUX
taxlaw-2823	874	23	take	take	VERB
taxlaw-2823	874	24	to	to	PART
taxlaw-2823	874	25	get	get	VERB
taxlaw-2823	874	26	off	off	ADP
taxlaw-2823	874	27	of	of	ADP
taxlaw-2823	874	28	,	,	PUNCT
taxlaw-2823	874	29	or	or	CCONJ
taxlaw-2823	874	30	on	on	ADP
taxlaw-2823	874	31	to	to	ADP
taxlaw-2823	874	32	,	,	PUNCT
taxlaw-2823	874	33	the	the	DET
taxlaw-2823	874	34	list	list	NOUN
taxlaw-2823	874	35	.	.	PUNCT
taxlaw-2823	875	1	moreover	moreover	ADV
taxlaw-2823	875	2	,	,	PUNCT
taxlaw-2823	875	3	the	the	DET
taxlaw-2823	875	4	administrator	administrator	NOUN
taxlaw-2823	875	5	of	of	ADP
taxlaw-2823	875	6	the	the	DET
taxlaw-2823	875	7	list	list	NOUN
taxlaw-2823	875	8	should	should	AUX
taxlaw-2823	875	9	be	be	AUX
taxlaw-2823	875	10	responsive	responsive	ADJ
taxlaw-2823	875	11	and	and	CCONJ
taxlaw-2823	875	12	flexible	flexible	ADJ
taxlaw-2823	875	13	,	,	PUNCT
taxlaw-2823	875	14	so	so	SCONJ
taxlaw-2823	875	15	that	that	SCONJ
taxlaw-2823	875	16	the	the	DET
taxlaw-2823	875	17	list	list	NOUN
taxlaw-2823	875	18	can	can	AUX
taxlaw-2823	875	19	change	change	VERB
taxlaw-2823	875	20	quickly	quickly	ADV
taxlaw-2823	875	21	when	when	SCONJ
taxlaw-2823	875	22	a	a	DET
taxlaw-2823	875	23	country	country	NOUN
taxlaw-2823	875	24	meets	meet	VERB
taxlaw-2823	875	25	the	the	DET
taxlaw-2823	875	26	specified	specify	VERB
taxlaw-2823	875	27	criteria	criterion	NOUN
taxlaw-2823	875	28	.	.	PUNCT
taxlaw-2823	876	1	the	the	DET
taxlaw-2823	876	2	foreign	foreign	ADJ
taxlaw-2823	876	3	tax	tax	NOUN
taxlaw-2823	876	4	credit	credit	NOUN
taxlaw-2823	876	5	/	/	SYM
taxlaw-2823	876	6	subpart	subpart	NOUN
taxlaw-2823	876	7	f	f	PROPN
taxlaw-2823	876	8	blacklist	blacklist	NOUN
taxlaw-2823	876	9	does	do	AUX
taxlaw-2823	876	10	not	not	PART
taxlaw-2823	876	11	appear	appear	VERB
taxlaw-2823	876	12	to	to	PART
taxlaw-2823	876	13	have	have	VERB
taxlaw-2823	876	14	that	that	DET
taxlaw-2823	876	15	flexibility	flexibility	NOUN
taxlaw-2823	876	16	:	:	PUNCT
taxlaw-2823	876	17	it	it	PRON
taxlaw-2823	876	18	has	have	AUX
taxlaw-2823	876	19	not	not	PART
taxlaw-2823	876	20	changed	change	VERB
taxlaw-2823	876	21	since	since	SCONJ
taxlaw-2823	876	22	2005.287	2005.287	NUM
taxlaw-2823	876	23	while	while	SCONJ
taxlaw-2823	876	24	it	it	PRON
taxlaw-2823	876	25	is	be	AUX
taxlaw-2823	876	26	possible	possible	ADJ
taxlaw-2823	876	27	that	that	SCONJ
taxlaw-2823	876	28	none	none	NOUN
taxlaw-2823	876	29	of	of	ADP
taxlaw-2823	876	30	the	the	DET
taxlaw-2823	876	31	countries	country	NOUN
taxlaw-2823	876	32	’	'	PUNCT
taxlaw-2823	876	33	positions	position	NOUN
taxlaw-2823	876	34	have	have	AUX
taxlaw-2823	876	35	changed	change	VERB
taxlaw-2823	876	36	in	in	ADP
taxlaw-2823	876	37	a	a	DET
taxlaw-2823	876	38	manner	manner	NOUN
taxlaw-2823	876	39	that	that	PRON
taxlaw-2823	876	40	warrants	warrant	VERB
taxlaw-2823	876	41	their	their	PRON
taxlaw-2823	876	42	removal	removal	NOUN
taxlaw-2823	876	43	,	,	PUNCT
taxlaw-2823	876	44	such	such	DET
taxlaw-2823	876	45	a	a	DET
taxlaw-2823	876	46	slow	slow	ADJ
taxlaw-2823	876	47	rate	rate	NOUN
taxlaw-2823	876	48	of	of	ADP
taxlaw-2823	876	49	change	change	NOUN
taxlaw-2823	876	50	nonetheless	nonetheless	ADV
taxlaw-2823	876	51	does	do	AUX
taxlaw-2823	876	52	not	not	PART
taxlaw-2823	876	53	seem	seem	VERB
taxlaw-2823	876	54	to	to	PART
taxlaw-2823	876	55	fit	fit	VERB
taxlaw-2823	876	56	the	the	DET
taxlaw-2823	876	57	needs	need	NOUN
taxlaw-2823	876	58	of	of	ADP
taxlaw-2823	876	59	a	a	DET
taxlaw-2823	876	60	revenue	revenue	NOUN
taxlaw-2823	876	61	rule	rule	NOUN
taxlaw-2823	876	62	blacklist	blacklist	NOUN
taxlaw-2823	876	63	or	or	CCONJ
taxlaw-2823	876	64	whitelist.288	whitelist.288	PROPN
taxlaw-2823	876	65	e.	e.	PROPN
taxlaw-2823	876	66	final	final	ADJ
taxlaw-2823	876	67	judgment	judgment	NOUN
taxlaw-2823	876	68	as	as	ADP
taxlaw-2823	876	69	part	part	NOUN
taxlaw-2823	876	70	of	of	ADP
taxlaw-2823	876	71	the	the	DET
taxlaw-2823	876	72	revocation	revocation	NOUN
taxlaw-2823	876	73	of	of	ADP
taxlaw-2823	876	74	the	the	DET
taxlaw-2823	876	75	revenue	revenue	NOUN
taxlaw-2823	876	76	rule	rule	NOUN
taxlaw-2823	876	77	,	,	PUNCT
taxlaw-2823	876	78	the	the	DET
taxlaw-2823	876	79	u.s	u.s	PROPN
taxlaw-2823	876	80	.	.	PROPN
taxlaw-2823	876	81	government	government	NOUN
taxlaw-2823	876	82	would	would	AUX
taxlaw-2823	876	83	need	need	VERB
taxlaw-2823	876	84	to	to	PART
taxlaw-2823	876	85	determine	determine	VERB
taxlaw-2823	876	86	procedures	procedure	NOUN
taxlaw-2823	876	87	for	for	ADP
taxlaw-2823	876	88	the	the	DET
taxlaw-2823	876	89	recognition	recognition	NOUN
taxlaw-2823	876	90	and	and	CCONJ
taxlaw-2823	876	91	enforcement	enforcement	NOUN
taxlaw-2823	876	92	of	of	ADP
taxlaw-2823	876	93	foreign	foreign	ADJ
taxlaw-2823	876	94	tax	tax	NOUN
taxlaw-2823	876	95	judgments	judgment	NOUN
taxlaw-2823	876	96	.	.	PUNCT
taxlaw-2823	877	1	tax	tax	NOUN
taxlaw-2823	877	2	judgments	judgment	NOUN
taxlaw-2823	877	3	are	be	AUX
taxlaw-2823	877	4	not	not	PART
taxlaw-2823	877	5	exceptional	exceptional	ADJ
taxlaw-2823	877	6	,	,	PUNCT
taxlaw-2823	877	7	though	though	ADV
taxlaw-2823	877	8	—	—	PUNCT
taxlaw-2823	877	9	they	they	PRON
taxlaw-2823	877	10	differ	differ	VERB
taxlaw-2823	877	11	from	from	ADP
taxlaw-2823	877	12	other	other	ADJ
taxlaw-2823	877	13	judgments	judgment	NOUN
taxlaw-2823	877	14	only	only	ADV
taxlaw-2823	877	15	in	in	ADP
taxlaw-2823	877	16	subject	subject	ADJ
taxlaw-2823	877	17	matter	matter	NOUN
taxlaw-2823	877	18	.	.	PUNCT
taxlaw-2823	878	1	as	as	ADP
taxlaw-2823	878	2	a	a	DET
taxlaw-2823	878	3	result	result	NOUN
taxlaw-2823	878	4	,	,	PUNCT
taxlaw-2823	878	5	no	no	DET
taxlaw-2823	878	6	reason	reason	NOUN
taxlaw-2823	878	7	exists	exist	VERB
taxlaw-2823	878	8	why	why	SCONJ
taxlaw-2823	878	9	the	the	DET
taxlaw-2823	878	10	procedures	procedure	NOUN
taxlaw-2823	878	11	for	for	ADP
taxlaw-2823	878	12	recognizing	recognize	VERB
taxlaw-2823	878	13	and	and	CCONJ
taxlaw-2823	878	14	enforcing	enforce	VERB
taxlaw-2823	878	15	a	a	DET
taxlaw-2823	878	16	tax	tax	NOUN
taxlaw-2823	878	17	judgment	judgment	NOUN
taxlaw-2823	878	18	should	should	AUX
taxlaw-2823	878	19	differ	differ	VERB
taxlaw-2823	878	20	materially	materially	ADV
taxlaw-2823	878	21	from	from	ADP
taxlaw-2823	878	22	the	the	DET
taxlaw-2823	878	23	procedures	procedure	NOUN
taxlaw-2823	878	24	currently	currently	ADV
taxlaw-2823	878	25	in	in	ADP
taxlaw-2823	878	26	place	place	NOUN
taxlaw-2823	878	27	for	for	ADP
taxlaw-2823	878	28	recognizing	recognize	VERB
taxlaw-2823	878	29	and	and	CCONJ
taxlaw-2823	878	30	enforcing	enforce	VERB
taxlaw-2823	878	31	other	other	ADJ
taxlaw-2823	878	32	foreign	foreign	ADJ
taxlaw-2823	878	33	judgments	judgment	NOUN
taxlaw-2823	878	34	.	.	PUNCT
taxlaw-2823	879	1	like	like	ADP
taxlaw-2823	879	2	the	the	DET
taxlaw-2823	879	3	enforcement	enforcement	NOUN
taxlaw-2823	879	4	of	of	ADP
taxlaw-2823	879	5	non	non	ADJ
taxlaw-2823	879	6	-	-	ADJ
taxlaw-2823	879	7	revenue	revenue	ADJ
taxlaw-2823	879	8	judgments	judgment	NOUN
taxlaw-2823	879	9	,	,	PUNCT
taxlaw-2823	879	10	the	the	DET
taxlaw-2823	879	11	enforcement	enforcement	NOUN
taxlaw-2823	879	12	of	of	ADP
taxlaw-2823	879	13	revenue	revenue	NOUN
taxlaw-2823	879	14	judgments	judgment	NOUN
taxlaw-2823	879	15	should	should	AUX
taxlaw-2823	879	16	provide	provide	VERB
taxlaw-2823	879	17	for	for	ADP
taxlaw-2823	879	18	an	an	DET
taxlaw-2823	879	19	expedited	expedite	VERB
taxlaw-2823	879	20	judicial	judicial	ADJ
taxlaw-2823	879	21	procedure	procedure	NOUN
taxlaw-2823	879	22	to	to	PART
taxlaw-2823	879	23	enforce	enforce	VERB
taxlaw-2823	879	24	the	the	DET
taxlaw-2823	879	25	judgment.289	judgment.289	NOUN
taxlaw-2823	879	26	notwithstanding	notwithstanding	ADP
taxlaw-2823	879	27	the	the	DET
taxlaw-2823	879	28	expedited	expedite	VERB
taxlaw-2823	879	29	procedure	procedure	NOUN
taxlaw-2823	879	30	,	,	PUNCT
taxlaw-2823	879	31	though	though	ADV
taxlaw-2823	879	32	,	,	PUNCT
taxlaw-2823	879	33	the	the	DET
taxlaw-2823	879	34	defendant	defendant	NOUN
taxlaw-2823	879	35	should	should	AUX
taxlaw-2823	879	36	have	have	VERB
taxlaw-2823	879	37	the	the	DET
taxlaw-2823	879	38	ability	ability	NOUN
taxlaw-2823	879	39	to	to	PART
taxlaw-2823	879	40	raise	raise	VERB
taxlaw-2823	879	41	certain	certain	ADJ
taxlaw-2823	879	42	affirmative	affirmative	ADJ
taxlaw-2823	879	43	defenses.290	defenses.290	VERB
taxlaw-2823	879	44	and	and	CCONJ
taxlaw-2823	879	45	,	,	PUNCT
taxlaw-2823	879	46	importantly	importantly	ADV
taxlaw-2823	879	47	,	,	PUNCT
taxlaw-2823	879	48	a	a	DET
taxlaw-2823	879	49	country	country	NOUN
taxlaw-2823	879	50	seeking	seek	VERB
taxlaw-2823	879	51	enforcement	enforcement	NOUN
taxlaw-2823	879	52	should	should	AUX
taxlaw-2823	879	53	exhaust	exhaust	VERB
taxlaw-2823	879	54	present	present	ADJ
taxlaw-2823	879	55	and	and	CCONJ
taxlaw-2823	879	56	final	final	ADJ
taxlaw-2823	879	57	judgments	judgment	NOUN
taxlaw-2823	879	58	so	so	SCONJ
taxlaw-2823	879	59	that	that	SCONJ
taxlaw-2823	879	60	u.s	u.s	PROPN
taxlaw-2823	879	61	.	.	PROPN
taxlaw-2823	879	62	courts	court	NOUN
taxlaw-2823	879	63	do	do	AUX
taxlaw-2823	879	64	not	not	PART
taxlaw-2823	879	65	need	need	VERB
taxlaw-2823	879	66	to	to	PART
taxlaw-2823	879	67	adjudicate	adjudicate	VERB
taxlaw-2823	879	68	the	the	DET
taxlaw-2823	879	69	merits	merit	NOUN
taxlaw-2823	879	70	of	of	ADP
taxlaw-2823	879	71	the	the	DET
taxlaw-2823	879	72	dispute.291	dispute.291	ADJ
taxlaw-2823	879	73	final	final	ADJ
taxlaw-2823	879	74	judgment	judgment	NOUN
taxlaw-2823	879	75	may	may	AUX
taxlaw-2823	879	76	appear	appear	VERB
taxlaw-2823	879	77	to	to	PART
taxlaw-2823	879	78	be	be	AUX
taxlaw-2823	879	79	a	a	DET
taxlaw-2823	879	80	high	high	ADJ
taxlaw-2823	879	81	hurdle	hurdle	NOUN
taxlaw-2823	879	82	for	for	ADP
taxlaw-2823	879	83	requesting	request	VERB
taxlaw-2823	879	84	mutual	mutual	ADJ
taxlaw-2823	879	85	assistance	assistance	NOUN
taxlaw-2823	879	86	.	.	PUNCT
taxlaw-2823	880	1	in	in	ADP
taxlaw-2823	880	2	the	the	DET
taxlaw-2823	880	3	u.s	u.s	PROPN
taxlaw-2823	880	4	.	.	PROPN
taxlaw-2823	880	5	,	,	PUNCT
taxlaw-2823	880	6	the	the	DET
taxlaw-2823	880	7	i.r.s	i.r.s	NOUN
taxlaw-2823	880	8	.	.	PUNCT
taxlaw-2823	880	9	can	can	AUX
taxlaw-2823	880	10	assess	assess	VERB
taxlaw-2823	880	11	a	a	DET
taxlaw-2823	880	12	taxpayer	taxpayer	NOUN
taxlaw-2823	880	13	’s	’s	PART
taxlaw-2823	880	14	taxes.292	taxes.292	NOUN
taxlaw-2823	880	15	within	within	ADP
taxlaw-2823	880	16	sixty	sixty	ADJ
taxlaw-2823	880	17	days	day	NOUN
taxlaw-2823	880	18	after	after	ADP
taxlaw-2823	880	19	making	make	VERB
taxlaw-2823	880	20	the	the	DET
taxlaw-2823	880	21	assessment	assessment	NOUN
taxlaw-2823	880	22	,	,	PUNCT
taxlaw-2823	880	23	it	it	PRON
taxlaw-2823	880	24	must	must	AUX
taxlaw-2823	880	25	provide	provide	VERB
taxlaw-2823	880	26	notice	notice	NOUN
taxlaw-2823	880	27	to	to	ADP
taxlaw-2823	880	28	the	the	DET
taxlaw-2823	880	29	taxpayer	taxpayer	NOUN
taxlaw-2823	880	30	of	of	ADP
taxlaw-2823	880	31	her	her	PRON
taxlaw-2823	880	32	unpaid	unpaid	ADJ
taxlaw-2823	880	33	tax	tax	NOUN
taxlaw-2823	880	34	and	and	CCONJ
taxlaw-2823	880	35	demand	demand	VERB
taxlaw-2823	880	36	the	the	DET
taxlaw-2823	880	37	payment.293	payment.293	NOUN
taxlaw-2823	880	38	if	if	SCONJ
taxlaw-2823	880	39	she	she	PRON
taxlaw-2823	880	40	fails	fail	VERB
taxlaw-2823	880	41	to	to	PART
taxlaw-2823	880	42	pay	pay	VERB
taxlaw-2823	880	43	,	,	PUNCT
taxlaw-2823	880	44	the	the	DET
taxlaw-2823	880	45	united	united	PROPN
taxlaw-2823	880	46	states	states	PROPN
taxlaw-2823	880	47	automatically	automatically	ADV
taxlaw-2823	880	48	gets	get	VERB
taxlaw-2823	880	49	a	a	DET
taxlaw-2823	880	50	lien	lien	NOUN
taxlaw-2823	880	51	against	against	ADP
taxlaw-2823	880	52	all	all	PRON
taxlaw-2823	880	53	of	of	ADP
taxlaw-2823	880	54	her	her	PRON
taxlaw-2823	880	55	property	property	NOUN
taxlaw-2823	880	56	and	and	CCONJ
taxlaw-2823	880	57	rights	right	NOUN
taxlaw-2823	880	58	to	to	ADP
taxlaw-2823	880	59	property	property	NOUN
taxlaw-2823	880	60	in	in	ADP
taxlaw-2823	880	61	the	the	DET
taxlaw-2823	880	62	amount	amount	NOUN
taxlaw-2823	880	63	of	of	ADP
taxlaw-2823	880	64	the	the	DET
taxlaw-2823	880	65	liability	liability	NOUN
taxlaw-2823	880	66	plus	plus	CCONJ
taxlaw-2823	880	67	interest	interest	NOUN
taxlaw-2823	880	68	,	,	PUNCT
taxlaw-2823	880	69	penalties	penalty	NOUN
taxlaw-2823	880	70	,	,	PUNCT
taxlaw-2823	880	71	and	and	CCONJ
taxlaw-2823	880	72	other	other	ADJ
taxlaw-2823	880	73	additional	additional	ADJ
taxlaw-2823	880	74	amounts.294	amounts.294	NUM
taxlaw-2823	880	75	all	all	PRON
taxlaw-2823	880	76	of	of	ADP
taxlaw-2823	880	77	this	this	PRON
taxlaw-2823	880	78	happens	happen	VERB
taxlaw-2823	880	79	without	without	ADP
taxlaw-2823	880	80	any	any	DET
taxlaw-2823	880	81	judicial	judicial	ADJ
taxlaw-2823	880	82	intervention	intervention	NOUN
taxlaw-2823	880	83	.	.	PUNCT
taxlaw-2823	881	1	285	285	NUM
taxlaw-2823	882	1	i	i	PRON
taxlaw-2823	882	2	d.	d.	PROPN
taxlaw-2823	882	3	§	§	PROPN
taxlaw-2823	882	4	901(j)(5)(a	901(j)(5)(a	PROPN
taxlaw-2823	882	5	)	)	PUNCT
taxlaw-2823	882	6	.	.	PUNCT
taxlaw-2823	883	1	286	286	NUM
taxlaw-2823	883	2	rev	rev	X
taxlaw-2823	883	3	.	.	PUNCT
taxlaw-2823	883	4	rul	rul	NOUN
taxlaw-2823	883	5	.	.	PUNCT
taxlaw-2823	883	6	2005	2005	NUM
taxlaw-2823	883	7	-	-	SYM
taxlaw-2823	883	8	3	3	NUM
taxlaw-2823	883	9	;	;	PUNCT
taxlaw-2823	883	10	2005	2005	NUM
taxlaw-2823	883	11	-	-	SYM
taxlaw-2823	883	12	1	1	NUM
taxlaw-2823	883	13	c.b	c.b	PROPN
taxlaw-2823	883	14	.	.	PROPN
taxlaw-2823	883	15	334	334	NUM
taxlaw-2823	883	16	.	.	PUNCT
taxlaw-2823	883	17	287	287	NUM
taxlaw-2823	884	1	i	i	PRON
taxlaw-2823	884	2	d.	d.	PROPN
taxlaw-2823	884	3	288	288	NUM
taxlaw-2823	884	4	even	even	ADV
taxlaw-2823	884	5	if	if	SCONJ
taxlaw-2823	884	6	the	the	DET
taxlaw-2823	884	7	u.s	u.s	PROPN
taxlaw-2823	884	8	.	.	PROPN
taxlaw-2823	884	9	figured	figure	VERB
taxlaw-2823	884	10	out	out	ADP
taxlaw-2823	884	11	a	a	DET
taxlaw-2823	884	12	viable	viable	ADJ
taxlaw-2823	884	13	way	way	NOUN
taxlaw-2823	884	14	to	to	PART
taxlaw-2823	884	15	both	both	PRON
taxlaw-2823	884	16	create	create	VERB
taxlaw-2823	884	17	and	and	CCONJ
taxlaw-2823	884	18	maintain	maintain	VERB
taxlaw-2823	884	19	the	the	DET
taxlaw-2823	884	20	blacklist	blacklist	NOUN
taxlaw-2823	884	21	or	or	CCONJ
taxlaw-2823	884	22	whitelist	whitelist	NOUN
taxlaw-2823	884	23	,	,	PUNCT
taxlaw-2823	884	24	such	such	DET
taxlaw-2823	884	25	a	a	DET
taxlaw-2823	884	26	regime	regime	NOUN
taxlaw-2823	884	27	would	would	AUX
taxlaw-2823	884	28	still	still	ADV
taxlaw-2823	884	29	risk	risk	VERB
taxlaw-2823	884	30	encouraging	encourage	VERB
taxlaw-2823	884	31	jurisdiction	jurisdiction	NOUN
taxlaw-2823	884	32	-	-	PUNCT
taxlaw-2823	884	33	shopping	shopping	NOUN
taxlaw-2823	884	34	among	among	ADP
taxlaw-2823	884	35	people	people	NOUN
taxlaw-2823	884	36	intent	intent	ADJ
taxlaw-2823	884	37	on	on	ADP
taxlaw-2823	884	38	hiding	hide	VERB
taxlaw-2823	884	39	their	their	PRON
taxlaw-2823	884	40	income	income	NOUN
taxlaw-2823	884	41	.	.	PUNCT
taxlaw-2823	885	1	the	the	DET
taxlaw-2823	885	2	jurisdiction	jurisdiction	NOUN
taxlaw-2823	885	3	-	-	PUNCT
taxlaw-2823	885	4	shopping	shopping	NOUN
taxlaw-2823	885	5	issue	issue	NOUN
taxlaw-2823	885	6	would	would	AUX
taxlaw-2823	885	7	not	not	PART
taxlaw-2823	885	8	be	be	AUX
taxlaw-2823	885	9	too	too	ADV
taxlaw-2823	885	10	large	large	ADJ
taxlaw-2823	885	11	an	an	DET
taxlaw-2823	885	12	impediment	impediment	NOUN
taxlaw-2823	885	13	,	,	PUNCT
taxlaw-2823	885	14	however	however	ADV
taxlaw-2823	885	15	:	:	PUNCT
taxlaw-2823	885	16	avoiding	avoid	VERB
taxlaw-2823	885	17	the	the	DET
taxlaw-2823	885	18	u.s	u.s	PROPN
taxlaw-2823	885	19	.	.	PROPN
taxlaw-2823	885	20	enforcement	enforcement	NOUN
taxlaw-2823	885	21	of	of	ADP
taxlaw-2823	885	22	a	a	DET
taxlaw-2823	885	23	tax	tax	NOUN
taxlaw-2823	885	24	judgment	judgment	NOUN
taxlaw-2823	885	25	would	would	AUX
taxlaw-2823	885	26	require	require	VERB
taxlaw-2823	885	27	an	an	DET
taxlaw-2823	885	28	individual	individual	NOUN
taxlaw-2823	885	29	to	to	PART
taxlaw-2823	885	30	subject	subject	VERB
taxlaw-2823	885	31	herself	herself	PRON
taxlaw-2823	885	32	only	only	ADV
taxlaw-2823	885	33	to	to	ADP
taxlaw-2823	885	34	the	the	DET
taxlaw-2823	885	35	tax	tax	NOUN
taxlaw-2823	885	36	jurisdiction	jurisdiction	NOUN
taxlaw-2823	885	37	of	of	ADP
taxlaw-2823	885	38	blacklisted	blacklist	VERB
taxlaw-2823	885	39	countries	country	NOUN
taxlaw-2823	885	40	or	or	CCONJ
taxlaw-2823	885	41	of	of	ADP
taxlaw-2823	885	42	countries	country	NOUN
taxlaw-2823	885	43	not	not	PART
taxlaw-2823	885	44	on	on	ADP
taxlaw-2823	885	45	the	the	DET
taxlaw-2823	885	46	whitelist	whitelist	NOUN
taxlaw-2823	885	47	.	.	PUNCT
taxlaw-2823	886	1	while	while	SCONJ
taxlaw-2823	886	2	she	she	PRON
taxlaw-2823	886	3	may	may	AUX
taxlaw-2823	886	4	be	be	AUX
taxlaw-2823	886	5	willing	willing	ADJ
taxlaw-2823	886	6	to	to	PART
taxlaw-2823	886	7	do	do	VERB
taxlaw-2823	886	8	so	so	ADV
taxlaw-2823	886	9	,	,	PUNCT
taxlaw-2823	886	10	doing	do	VERB
taxlaw-2823	886	11	business	business	NOUN
taxlaw-2823	886	12	in	in	ADP
taxlaw-2823	886	13	a	a	DET
taxlaw-2823	886	14	way	way	NOUN
taxlaw-2823	886	15	that	that	PRON
taxlaw-2823	886	16	avoids	avoid	VERB
taxlaw-2823	886	17	such	such	ADJ
taxlaw-2823	886	18	jurisdiction	jurisdiction	NOUN
taxlaw-2823	886	19	generally	generally	ADV
taxlaw-2823	886	20	represents	represent	VERB
taxlaw-2823	886	21	real	real	ADJ
taxlaw-2823	886	22	economic	economic	ADJ
taxlaw-2823	886	23	choices	choice	NOUN
taxlaw-2823	886	24	,	,	PUNCT
taxlaw-2823	886	25	not	not	PART
taxlaw-2823	886	26	just	just	ADV
taxlaw-2823	886	27	formal	formal	ADJ
taxlaw-2823	886	28	structuring	structuring	NOUN
taxlaw-2823	886	29	.	.	PUNCT
taxlaw-2823	887	1	289	289	NUM
taxlaw-2823	887	2	see	see	VERB
taxlaw-2823	887	3	supra	supra	PROPN
taxlaw-2823	887	4	note	note	PROPN
taxlaw-2823	887	5	103	103	NUM
taxlaw-2823	887	6	and	and	CCONJ
taxlaw-2823	887	7	accompanying	accompany	VERB
taxlaw-2823	887	8	text	text	NOUN
taxlaw-2823	887	9	.	.	PUNCT
taxlaw-2823	888	1	290	290	NUM
taxlaw-2823	888	2	see	see	VERB
taxlaw-2823	888	3	supra	supra	PROPN
taxlaw-2823	888	4	notes	note	VERB
taxlaw-2823	888	5	91–83	91–83	NUM
taxlaw-2823	888	6	and	and	CCONJ
taxlaw-2823	888	7	accompanying	accompany	VERB
taxlaw-2823	888	8	text	text	NOUN
taxlaw-2823	888	9	.	.	PUNCT
taxlaw-2823	889	1	291	291	NUM
taxlaw-2823	889	2	see	see	VERB
taxlaw-2823	889	3	supra	supra	PROPN
taxlaw-2823	889	4	notes	note	VERB
taxlaw-2823	889	5	78–79and	78–79and	NUM
taxlaw-2823	889	6	accompanying	accompany	VERB
taxlaw-2823	889	7	text	text	NOUN
taxlaw-2823	889	8	.	.	PUNCT
taxlaw-2823	890	1	292	292	NUM
taxlaw-2823	890	2	i.r.c	i.r.c	NOUN
taxlaw-2823	890	3	.	.	PUNCT
taxlaw-2823	891	1	§	§	PROPN
taxlaw-2823	891	2	6201(a	6201(a	NUM
taxlaw-2823	891	3	)	)	PUNCT
taxlaw-2823	891	4	(	(	PUNCT
taxlaw-2823	891	5	2012	2012	NUM
taxlaw-2823	891	6	)	)	PUNCT
taxlaw-2823	891	7	.	.	PUNCT
taxlaw-2823	892	1	293	293	NUM
taxlaw-2823	892	2	i.r.c	i.r.c	NOUN
taxlaw-2823	892	3	.	.	PUNCT
taxlaw-2823	892	4	§	§	PROPN
taxlaw-2823	892	5	6303(a	6303(a	NUM
taxlaw-2823	892	6	)	)	PUNCT
taxlaw-2823	892	7	(	(	PUNCT
taxlaw-2823	892	8	2012	2012	NUM
taxlaw-2823	892	9	)	)	PUNCT
taxlaw-2823	892	10	.	.	PUNCT
taxlaw-2823	893	1	294	294	NUM
taxlaw-2823	893	2	i.r.c	i.r.c	NOUN
taxlaw-2823	893	3	.	.	PUNCT
taxlaw-2823	894	1	§	§	PROPN
taxlaw-2823	894	2	6321	6321	NUM
taxlaw-2823	894	3	(	(	PUNCT
taxlaw-2823	894	4	2012	2012	NUM
taxlaw-2823	894	5	)	)	PUNCT
taxlaw-2823	894	6	.	.	PUNCT
taxlaw-2823	895	1	2014	2014	NUM
taxlaw-2823	895	2	]	]	PUNCT
taxlaw-2823	896	1	the	the	DET
taxlaw-2823	896	2	u.s	u.s	PROPN
taxlaw-2823	896	3	.	.	PROPN
taxlaw-2823	896	4	as	as	ADP
taxlaw-2823	896	5	tax	tax	NOUN
taxlaw-2823	896	6	haven	haven	NOUN
taxlaw-2823	896	7	?	?	PUNCT
taxlaw-2823	896	8	203	203	NUM
taxlaw-2823	897	1	moreover	moreover	ADV
taxlaw-2823	897	2	,	,	PUNCT
taxlaw-2823	897	3	if	if	SCONJ
taxlaw-2823	897	4	,	,	PUNCT
taxlaw-2823	897	5	after	after	ADP
taxlaw-2823	897	6	the	the	DET
taxlaw-2823	897	7	notice	notice	NOUN
taxlaw-2823	897	8	and	and	CCONJ
taxlaw-2823	897	9	demand	demand	NOUN
taxlaw-2823	897	10	,	,	PUNCT
taxlaw-2823	897	11	she	she	PRON
taxlaw-2823	897	12	continues	continue	VERB
taxlaw-2823	897	13	to	to	PART
taxlaw-2823	897	14	decline	decline	VERB
taxlaw-2823	897	15	to	to	PART
taxlaw-2823	897	16	pay	pay	VERB
taxlaw-2823	897	17	,	,	PUNCT
taxlaw-2823	897	18	the	the	DET
taxlaw-2823	897	19	i.r.s	i.r.	NOUN
taxlaw-2823	897	20	.	.	PUNCT
taxlaw-2823	898	1	can	can	AUX
taxlaw-2823	898	2	collect	collect	VERB
taxlaw-2823	898	3	the	the	DET
taxlaw-2823	898	4	taxes	taxis	NOUN
taxlaw-2823	898	5	by	by	ADP
taxlaw-2823	898	6	levy	levy	NOUN
taxlaw-2823	898	7	or	or	CCONJ
taxlaw-2823	898	8	by	by	ADP
taxlaw-2823	898	9	seizure.295	seizure.295	ADJ
taxlaw-2823	898	10	in	in	ADP
taxlaw-2823	898	11	the	the	DET
taxlaw-2823	898	12	end	end	NOUN
taxlaw-2823	898	13	,	,	PUNCT
taxlaw-2823	898	14	then	then	ADV
taxlaw-2823	898	15	,	,	PUNCT
taxlaw-2823	898	16	the	the	DET
taxlaw-2823	898	17	i.r.s	i.r.s	NOUN
taxlaw-2823	898	18	.	.	PUNCT
taxlaw-2823	899	1	has	have	VERB
taxlaw-2823	899	2	the	the	DET
taxlaw-2823	899	3	ability	ability	NOUN
taxlaw-2823	899	4	to	to	PART
taxlaw-2823	899	5	collect	collect	VERB
taxlaw-2823	899	6	unpaid	unpaid	ADJ
taxlaw-2823	899	7	taxes	taxis	NOUN
taxlaw-2823	899	8	without	without	ADP
taxlaw-2823	899	9	requiring	require	VERB
taxlaw-2823	899	10	a	a	DET
taxlaw-2823	899	11	final	final	ADJ
taxlaw-2823	899	12	judgment	judgment	NOUN
taxlaw-2823	899	13	.	.	PUNCT
taxlaw-2823	900	1	notwithstanding	notwithstanding	ADP
taxlaw-2823	900	2	the	the	DET
taxlaw-2823	900	3	ability	ability	NOUN
taxlaw-2823	900	4	to	to	PART
taxlaw-2823	900	5	administratively	administratively	ADV
taxlaw-2823	900	6	collect	collect	VERB
taxlaw-2823	900	7	taxes	taxis	NOUN
taxlaw-2823	900	8	,	,	PUNCT
taxlaw-2823	900	9	though	though	ADV
taxlaw-2823	900	10	,	,	PUNCT
taxlaw-2823	900	11	requiring	require	VERB
taxlaw-2823	900	12	a	a	DET
taxlaw-2823	900	13	final	final	ADJ
taxlaw-2823	900	14	judgment	judgment	NOUN
taxlaw-2823	900	15	before	before	ADP
taxlaw-2823	900	16	helping	help	VERB
taxlaw-2823	900	17	to	to	PART
taxlaw-2823	900	18	collect	collect	VERB
taxlaw-2823	900	19	a	a	DET
taxlaw-2823	900	20	foreign	foreign	ADJ
taxlaw-2823	900	21	tax	tax	NOUN
taxlaw-2823	900	22	accords	accord	NOUN
taxlaw-2823	900	23	with	with	ADP
taxlaw-2823	900	24	the	the	DET
taxlaw-2823	900	25	united	united	PROPN
taxlaw-2823	900	26	states	states	PROPN
taxlaw-2823	900	27	’	’	PART
taxlaw-2823	900	28	current	current	ADJ
taxlaw-2823	900	29	practice	practice	NOUN
taxlaw-2823	900	30	.	.	PUNCT
taxlaw-2823	901	1	in	in	ADP
taxlaw-2823	901	2	each	each	PRON
taxlaw-2823	901	3	of	of	ADP
taxlaw-2823	901	4	the	the	DET
taxlaw-2823	901	5	tax	tax	NOUN
taxlaw-2823	901	6	treaties	treaty	NOUN
taxlaw-2823	901	7	providing	provide	VERB
taxlaw-2823	901	8	for	for	ADP
taxlaw-2823	901	9	collection	collection	NOUN
taxlaw-2823	901	10	assistance	assistance	NOUN
taxlaw-2823	901	11	,	,	PUNCT
taxlaw-2823	901	12	the	the	DET
taxlaw-2823	901	13	tax	tax	NOUN
taxlaw-2823	901	14	claim	claim	NOUN
taxlaw-2823	901	15	of	of	ADP
taxlaw-2823	901	16	the	the	DET
taxlaw-2823	901	17	requesting	request	VERB
taxlaw-2823	901	18	country	country	NOUN
taxlaw-2823	901	19	must	must	AUX
taxlaw-2823	901	20	be	be	AUX
taxlaw-2823	901	21	"	"	PUNCT
taxlaw-2823	901	22	finally	finally	ADV
taxlaw-2823	901	23	determined	determine	VERB
taxlaw-2823	901	24	.	.	PUNCT
taxlaw-2823	902	1	"296	"296	VERB
taxlaw-2823	902	2	for	for	ADP
taxlaw-2823	902	3	a	a	DET
taxlaw-2823	902	4	tax	tax	NOUN
taxlaw-2823	902	5	to	to	PART
taxlaw-2823	902	6	be	be	AUX
taxlaw-2823	902	7	"	"	PUNCT
taxlaw-2823	902	8	finally	finally	ADV
taxlaw-2823	902	9	determined	determine	VERB
taxlaw-2823	902	10	,	,	PUNCT
taxlaw-2823	902	11	"	"	PUNCT
taxlaw-2823	902	12	not	not	PART
taxlaw-2823	902	13	only	only	ADV
taxlaw-2823	902	14	must	must	AUX
taxlaw-2823	902	15	the	the	DET
taxlaw-2823	902	16	country	country	NOUN
taxlaw-2823	902	17	have	have	AUX
taxlaw-2823	902	18	the	the	DET
taxlaw-2823	902	19	right	right	NOUN
taxlaw-2823	902	20	to	to	PART
taxlaw-2823	902	21	collect	collect	VERB
taxlaw-2823	902	22	the	the	DET
taxlaw-2823	902	23	revenue	revenue	NOUN
taxlaw-2823	902	24	(	(	PUNCT
taxlaw-2823	902	25	which	which	PRON
taxlaw-2823	902	26	the	the	DET
taxlaw-2823	902	27	u.s	u.s	PROPN
taxlaw-2823	902	28	.	.	PROPN
taxlaw-2823	902	29	can	can	AUX
taxlaw-2823	902	30	have	have	VERB
taxlaw-2823	902	31	at	at	ADP
taxlaw-2823	902	32	the	the	DET
taxlaw-2823	902	33	administrative	administrative	ADJ
taxlaw-2823	902	34	level	level	NOUN
taxlaw-2823	902	35	)	)	PUNCT
taxlaw-2823	902	36	,	,	PUNCT
taxlaw-2823	902	37	but	but	CCONJ
taxlaw-2823	902	38	"	"	PUNCT
taxlaw-2823	902	39	all	all	DET
taxlaw-2823	902	40	administrative	administrative	ADJ
taxlaw-2823	902	41	and	and	CCONJ
taxlaw-2823	902	42	judicial	judicial	ADJ
taxlaw-2823	902	43	rights	right	NOUN
taxlaw-2823	902	44	of	of	ADP
taxlaw-2823	902	45	the	the	DET
taxlaw-2823	902	46	taxpayer	taxpayer	NOUN
taxlaw-2823	902	47	to	to	PART
taxlaw-2823	902	48	restrain	restrain	VERB
taxlaw-2823	902	49	collection	collection	NOUN
taxlaw-2823	902	50	in	in	ADP
taxlaw-2823	902	51	the	the	DET
taxlaw-2823	902	52	applicant	applicant	ADJ
taxlaw-2823	902	53	state	state	NOUN
taxlaw-2823	902	54	have	have	AUX
taxlaw-2823	902	55	lapsed	lapse	VERB
taxlaw-2823	902	56	or	or	CCONJ
taxlaw-2823	902	57	been	be	AUX
taxlaw-2823	902	58	exhausted	exhaust	VERB
taxlaw-2823	902	59	.	.	PUNCT
taxlaw-2823	903	1	"297	"297	PROPN
taxlaw-2823	903	2	in	in	ADP
taxlaw-2823	903	3	addition	addition	NOUN
taxlaw-2823	903	4	to	to	ADP
taxlaw-2823	903	5	roughly	roughly	ADV
taxlaw-2823	903	6	corresponding	correspond	VERB
taxlaw-2823	903	7	to	to	ADP
taxlaw-2823	903	8	the	the	DET
taxlaw-2823	903	9	united	united	PROPN
taxlaw-2823	903	10	states	states	PROPN
taxlaw-2823	903	11	’	’	PART
taxlaw-2823	903	12	current	current	ADJ
taxlaw-2823	903	13	practices	practice	NOUN
taxlaw-2823	903	14	,	,	PUNCT
taxlaw-2823	903	15	requiring	require	VERB
taxlaw-2823	903	16	a	a	DET
taxlaw-2823	903	17	final	final	ADJ
taxlaw-2823	903	18	judgment	judgment	NOUN
taxlaw-2823	903	19	from	from	ADP
taxlaw-2823	903	20	the	the	DET
taxlaw-2823	903	21	other	other	ADJ
taxlaw-2823	903	22	country	country	NOUN
taxlaw-2823	903	23	before	before	ADP
taxlaw-2823	903	24	enforcing	enforce	VERB
taxlaw-2823	903	25	a	a	DET
taxlaw-2823	903	26	tax	tax	NOUN
taxlaw-2823	903	27	judgment	judgment	NOUN
taxlaw-2823	903	28	offers	offer	VERB
taxlaw-2823	903	29	further	further	ADJ
taxlaw-2823	903	30	safeguards	safeguard	NOUN
taxlaw-2823	903	31	to	to	PART
taxlaw-2823	903	32	ensure	ensure	VERB
taxlaw-2823	903	33	that	that	SCONJ
taxlaw-2823	903	34	the	the	DET
taxlaw-2823	903	35	tax	tax	NOUN
taxlaw-2823	903	36	is	be	AUX
taxlaw-2823	903	37	fair	fair	ADJ
taxlaw-2823	903	38	.	.	PUNCT
taxlaw-2823	904	1	rather	rather	ADV
taxlaw-2823	904	2	than	than	ADP
taxlaw-2823	904	3	trusting	trust	VERB
taxlaw-2823	904	4	a	a	DET
taxlaw-2823	904	5	foreign	foreign	ADJ
taxlaw-2823	904	6	administrative	administrative	ADJ
taxlaw-2823	904	7	agency	agency	NOUN
taxlaw-2823	904	8	,	,	PUNCT
taxlaw-2823	904	9	u.s	u.s	PROPN
taxlaw-2823	904	10	.	.	PROPN
taxlaw-2823	904	11	courts	court	NOUN
taxlaw-2823	904	12	can	can	AUX
taxlaw-2823	904	13	rely	rely	VERB
taxlaw-2823	904	14	on	on	ADP
taxlaw-2823	904	15	at	at	ADV
taxlaw-2823	904	16	least	least	ADJ
taxlaw-2823	904	17	a	a	DET
taxlaw-2823	904	18	second	second	ADJ
taxlaw-2823	904	19	review	review	NOUN
taxlaw-2823	904	20	of	of	ADP
taxlaw-2823	904	21	the	the	DET
taxlaw-2823	904	22	tax	tax	NOUN
taxlaw-2823	904	23	assessment	assessment	NOUN
taxlaw-2823	904	24	.	.	PUNCT
taxlaw-2823	905	1	f.	f.	PROPN
taxlaw-2823	905	2	u.s	u.s	PROPN
taxlaw-2823	905	3	.	.	PROPN
taxlaw-2823	905	4	citizen	citizen	PROPN
taxlaw-2823	905	5	exceptionalism	exceptionalism	NOUN
taxlaw-2823	905	6	as	as	ADP
taxlaw-2823	905	7	a	a	DET
taxlaw-2823	905	8	practical	practical	ADJ
taxlaw-2823	905	9	matter	matter	NOUN
taxlaw-2823	905	10	,	,	PUNCT
taxlaw-2823	905	11	repealing	repeal	VERB
taxlaw-2823	905	12	the	the	DET
taxlaw-2823	905	13	revenue	revenue	NOUN
taxlaw-2823	905	14	rule	rule	NOUN
taxlaw-2823	905	15	except	except	SCONJ
taxlaw-2823	905	16	in	in	ADP
taxlaw-2823	905	17	the	the	DET
taxlaw-2823	905	18	case	case	NOUN
taxlaw-2823	905	19	of	of	ADP
taxlaw-2823	905	20	u.s	u.s	PROPN
taxlaw-2823	905	21	.	.	PROPN
taxlaw-2823	905	22	citizens	citizen	NOUN
taxlaw-2823	905	23	does	do	AUX
taxlaw-2823	905	24	not	not	PART
taxlaw-2823	905	25	create	create	VERB
taxlaw-2823	905	26	significant	significant	ADJ
taxlaw-2823	905	27	problems	problem	NOUN
taxlaw-2823	905	28	.	.	PUNCT
taxlaw-2823	906	1	as	as	ADV
taxlaw-2823	906	2	long	long	ADV
taxlaw-2823	906	3	as	as	SCONJ
taxlaw-2823	906	4	the	the	DET
taxlaw-2823	906	5	defendant	defendant	NOUN
taxlaw-2823	906	6	in	in	ADP
taxlaw-2823	906	7	a	a	DET
taxlaw-2823	906	8	foreign	foreign	ADJ
taxlaw-2823	906	9	tax	tax	NOUN
taxlaw-2823	906	10	judgment	judgment	NOUN
taxlaw-2823	906	11	can	can	AUX
taxlaw-2823	906	12	demonstrate	demonstrate	VERB
taxlaw-2823	906	13	that	that	SCONJ
taxlaw-2823	906	14	she	she	PRON
taxlaw-2823	906	15	was	be	AUX
taxlaw-2823	906	16	a	a	DET
taxlaw-2823	906	17	u.s	u.s	PROPN
taxlaw-2823	906	18	.	.	PROPN
taxlaw-2823	906	19	citizen	citizen	NOUN
taxlaw-2823	906	20	at	at	ADP
taxlaw-2823	906	21	the	the	DET
taxlaw-2823	906	22	time	time	NOUN
taxlaw-2823	906	23	the	the	DET
taxlaw-2823	906	24	tax	tax	NOUN
taxlaw-2823	906	25	became	become	VERB
taxlaw-2823	906	26	due	due	ADJ
taxlaw-2823	906	27	,	,	PUNCT
taxlaw-2823	906	28	the	the	DET
taxlaw-2823	906	29	legislation	legislation	NOUN
taxlaw-2823	906	30	revoking	revoke	VERB
taxlaw-2823	906	31	the	the	DET
taxlaw-2823	906	32	revenue	revenue	NOUN
taxlaw-2823	906	33	rule	rule	NOUN
taxlaw-2823	906	34	can	can	AUX
taxlaw-2823	906	35	provide	provide	VERB
taxlaw-2823	906	36	that	that	SCONJ
taxlaw-2823	906	37	u.s	u.s	PROPN
taxlaw-2823	906	38	.	.	PROPN
taxlaw-2823	906	39	courts	court	NOUN
taxlaw-2823	906	40	will	will	AUX
taxlaw-2823	906	41	not	not	PART
taxlaw-2823	906	42	recognize	recognize	VERB
taxlaw-2823	906	43	or	or	CCONJ
taxlaw-2823	906	44	enforce	enforce	VERB
taxlaw-2823	906	45	the	the	DET
taxlaw-2823	906	46	foreign	foreign	ADJ
taxlaw-2823	906	47	tax	tax	NOUN
taxlaw-2823	906	48	judgment	judgment	NOUN
taxlaw-2823	906	49	.	.	PUNCT
taxlaw-2823	907	1	if	if	SCONJ
taxlaw-2823	907	2	,	,	PUNCT
taxlaw-2823	907	3	however	however	ADV
taxlaw-2823	907	4	,	,	PUNCT
taxlaw-2823	907	5	for	for	ADP
taxlaw-2823	907	6	fairness	fairness	NOUN
taxlaw-2823	907	7	or	or	CCONJ
taxlaw-2823	907	8	other	other	ADJ
taxlaw-2823	907	9	reasons	reason	NOUN
taxlaw-2823	907	10	,	,	PUNCT
taxlaw-2823	907	11	we	we	PRON
taxlaw-2823	907	12	believe	believe	VERB
taxlaw-2823	907	13	that	that	SCONJ
taxlaw-2823	907	14	the	the	DET
taxlaw-2823	907	15	revenue	revenue	NOUN
taxlaw-2823	907	16	rule	rule	NOUN
taxlaw-2823	907	17	should	should	AUX
taxlaw-2823	907	18	be	be	AUX
taxlaw-2823	907	19	revoked	revoke	VERB
taxlaw-2823	907	20	entirely	entirely	ADV
taxlaw-2823	907	21	,	,	PUNCT
taxlaw-2823	907	22	such	such	ADJ
taxlaw-2823	907	23	complete	complete	ADJ
taxlaw-2823	907	24	revocation	revocation	NOUN
taxlaw-2823	907	25	is	be	AUX
taxlaw-2823	907	26	still	still	ADV
taxlaw-2823	907	27	feasible	feasible	ADJ
taxlaw-2823	907	28	.	.	PUNCT
taxlaw-2823	908	1	in	in	ADP
taxlaw-2823	908	2	addition	addition	NOUN
taxlaw-2823	908	3	to	to	ADP
taxlaw-2823	908	4	the	the	DET
taxlaw-2823	908	5	federal	federal	ADJ
taxlaw-2823	908	6	revocation	revocation	NOUN
taxlaw-2823	908	7	of	of	ADP
taxlaw-2823	908	8	the	the	DET
taxlaw-2823	908	9	revenue	revenue	NOUN
taxlaw-2823	908	10	rule	rule	NOUN
taxlaw-2823	908	11	as	as	SCONJ
taxlaw-2823	908	12	applied	apply	VERB
taxlaw-2823	908	13	to	to	ADP
taxlaw-2823	908	14	noncitizens	noncitizen	NOUN
taxlaw-2823	908	15	,	,	PUNCT
taxlaw-2823	908	16	individual	individual	ADJ
taxlaw-2823	908	17	states	state	NOUN
taxlaw-2823	908	18	could	could	AUX
taxlaw-2823	908	19	revoke	revoke	VERB
taxlaw-2823	908	20	their	their	PRON
taxlaw-2823	908	21	versions	version	NOUN
taxlaw-2823	908	22	of	of	ADP
taxlaw-2823	908	23	the	the	DET
taxlaw-2823	908	24	revenue	revenue	NOUN
taxlaw-2823	908	25	rule	rule	NOUN
taxlaw-2823	908	26	for	for	ADP
taxlaw-2823	908	27	u.s	u.s	PROPN
taxlaw-2823	908	28	.	.	PROPN
taxlaw-2823	908	29	citizens	citizen	NOUN
taxlaw-2823	908	30	.	.	PUNCT
taxlaw-2823	909	1	although	although	SCONJ
taxlaw-2823	909	2	the	the	DET
taxlaw-2823	909	3	ufmjra	ufmjra	NOUN
taxlaw-2823	909	4	and	and	CCONJ
taxlaw-2823	909	5	the	the	DET
taxlaw-2823	909	6	ufcmjra	ufcmjra	ADJ
taxlaw-2823	909	7	,	,	PUNCT
taxlaw-2823	909	8	adopted	adopt	VERB
taxlaw-2823	909	9	by	by	ADP
taxlaw-2823	909	10	many	many	ADJ
taxlaw-2823	909	11	states	state	NOUN
taxlaw-2823	909	12	,	,	PUNCT
taxlaw-2823	909	13	have	have	AUX
taxlaw-2823	909	14	codified	codify	VERB
taxlaw-2823	909	15	the	the	DET
taxlaw-2823	909	16	revenue	revenue	NOUN
taxlaw-2823	909	17	rule	rule	NOUN
taxlaw-2823	909	18	,	,	PUNCT
taxlaw-2823	909	19	the	the	DET
taxlaw-2823	909	20	states	state	NOUN
taxlaw-2823	909	21	have	have	AUX
taxlaw-2823	909	22	generally	generally	ADV
taxlaw-2823	909	23	not	not	PART
taxlaw-2823	909	24	adopted	adopt	VERB
taxlaw-2823	909	25	the	the	DET
taxlaw-2823	909	26	acts	act	NOUN
taxlaw-2823	909	27	wholesale	wholesale	NOUN
taxlaw-2823	909	28	.	.	PUNCT
taxlaw-2823	910	1	instead	instead	ADV
taxlaw-2823	910	2	,	,	PUNCT
taxlaw-2823	910	3	states	state	NOUN
taxlaw-2823	910	4	have	have	AUX
taxlaw-2823	910	5	tailored	tailor	VERB
taxlaw-2823	910	6	the	the	DET
taxlaw-2823	910	7	acts	act	NOUN
taxlaw-2823	910	8	to	to	ADP
taxlaw-2823	910	9	their	their	PRON
taxlaw-2823	910	10	own	own	ADJ
taxlaw-2823	910	11	situations	situation	NOUN
taxlaw-2823	910	12	,	,	PUNCT
taxlaw-2823	910	13	making	make	VERB
taxlaw-2823	910	14	certain	certain	ADJ
taxlaw-2823	910	15	alterations	alteration	NOUN
taxlaw-2823	910	16	as	as	SCONJ
taxlaw-2823	910	17	they	they	PRON
taxlaw-2823	910	18	saw	see	VERB
taxlaw-2823	910	19	necessary.298	necessary.298	NOUN
taxlaw-2823	910	20	the	the	DET
taxlaw-2823	910	21	states	state	NOUN
taxlaw-2823	910	22	could	could	AUX
taxlaw-2823	910	23	further	far	ADV
taxlaw-2823	910	24	alter	alter	VERB
taxlaw-2823	910	25	these	these	DET
taxlaw-2823	910	26	laws	law	NOUN
taxlaw-2823	910	27	to	to	PART
taxlaw-2823	910	28	eliminate	eliminate	VERB
taxlaw-2823	910	29	the	the	DET
taxlaw-2823	910	30	revenue	revenue	NOUN
taxlaw-2823	910	31	rule	rule	NOUN
taxlaw-2823	910	32	altogether	altogether	ADV
taxlaw-2823	910	33	.	.	PUNCT
taxlaw-2823	911	1	moreover	moreover	ADV
taxlaw-2823	911	2	,	,	PUNCT
taxlaw-2823	911	3	states	state	NOUN
taxlaw-2823	911	4	do	do	AUX
taxlaw-2823	911	5	not	not	PART
taxlaw-2823	911	6	risk	risk	VERB
taxlaw-2823	911	7	the	the	DET
taxlaw-2823	911	8	same	same	ADJ
taxlaw-2823	911	9	revenue	revenue	NOUN
taxlaw-2823	911	10	loss	loss	NOUN
taxlaw-2823	911	11	as	as	ADP
taxlaw-2823	911	12	the	the	DET
taxlaw-2823	911	13	federal	federal	ADJ
taxlaw-2823	911	14	government	government	NOUN
taxlaw-2823	911	15	:	:	PUNCT
taxlaw-2823	911	16	the	the	DET
taxlaw-2823	911	17	vast	vast	ADJ
taxlaw-2823	911	18	majority	majority	NOUN
taxlaw-2823	911	19	of	of	ADP
taxlaw-2823	911	20	states	state	NOUN
taxlaw-2823	911	21	do	do	AUX
taxlaw-2823	911	22	not	not	PART
taxlaw-2823	911	23	allow	allow	VERB
taxlaw-2823	911	24	their	their	PRON
taxlaw-2823	911	25	residents	resident	NOUN
taxlaw-2823	911	26	to	to	PART
taxlaw-2823	911	27	take	take	VERB
taxlaw-2823	911	28	a	a	DET
taxlaw-2823	911	29	credit	credit	NOUN
taxlaw-2823	911	30	for	for	ADP
taxlaw-2823	911	31	taxes	taxis	NOUN
taxlaw-2823	911	32	paid	pay	VERB
taxlaw-2823	911	33	to	to	ADP
taxlaw-2823	911	34	foreign	foreign	ADJ
taxlaw-2823	911	35	governments	government	NOUN
taxlaw-2823	911	36	against	against	ADP
taxlaw-2823	911	37	their	their	PRON
taxlaw-2823	911	38	state	state	NOUN
taxlaw-2823	911	39	income	income	NOUN
taxlaw-2823	911	40	taxes.299	taxes.299	NOUN
taxlaw-2823	911	41	295	295	NUM
taxlaw-2823	911	42	i.r.c	i.r.c	NOUN
taxlaw-2823	911	43	.	.	PUNCT
taxlaw-2823	912	1	§	§	PROPN
taxlaw-2823	912	2	6331(a	6331(a	PROPN
taxlaw-2823	912	3	)	)	PUNCT
taxlaw-2823	912	4	,	,	PUNCT
taxlaw-2823	912	5	(	(	PUNCT
taxlaw-2823	912	6	b	b	X
taxlaw-2823	912	7	)	)	PUNCT
taxlaw-2823	912	8	(	(	PUNCT
taxlaw-2823	912	9	2012	2012	NUM
taxlaw-2823	912	10	)	)	PUNCT
taxlaw-2823	912	11	.	.	PUNCT
taxlaw-2823	913	1	296	296	NUM
taxlaw-2823	913	2	convention	convention	NOUN
taxlaw-2823	913	3	for	for	ADP
taxlaw-2823	913	4	the	the	DET
taxlaw-2823	913	5	avoidance	avoidance	NOUN
taxlaw-2823	913	6	of	of	ADP
taxlaw-2823	913	7	double	double	ADJ
taxlaw-2823	913	8	taxation	taxation	NOUN
taxlaw-2823	913	9	and	and	CCONJ
taxlaw-2823	913	10	the	the	DET
taxlaw-2823	913	11	prevention	prevention	NOUN
taxlaw-2823	913	12	of	of	ADP
taxlaw-2823	913	13	fiscal	fiscal	ADJ
taxlaw-2823	913	14	evasion	evasion	NOUN
taxlaw-2823	913	15	with	with	ADP
taxlaw-2823	913	16	respect	respect	NOUN
taxlaw-2823	913	17	to	to	ADP
taxlaw-2823	913	18	taxes	taxis	NOUN
taxlaw-2823	913	19	on	on	ADP
taxlaw-2823	913	20	income	income	NOUN
taxlaw-2823	913	21	and	and	CCONJ
taxlaw-2823	913	22	capital	capital	NOUN
taxlaw-2823	913	23	,	,	PUNCT
taxlaw-2823	913	24	with	with	ADP
taxlaw-2823	913	25	exchanges	exchange	NOUN
taxlaw-2823	913	26	of	of	ADP
taxlaw-2823	913	27	notes	note	NOUN
taxlaw-2823	913	28	,	,	PUNCT
taxlaw-2823	913	29	u.s.-fr	u.s.-fr	PROPN
taxlaw-2823	913	30	.	.	PROPN
taxlaw-2823	913	31	,	,	PUNCT
taxlaw-2823	913	32	art	art	NOUN
taxlaw-2823	913	33	.	.	PUNCT
taxlaw-2823	914	1	28	28	NUM
taxlaw-2823	914	2	,	,	PUNCT
taxlaw-2823	914	3	aug	aug	PROPN
taxlaw-2823	914	4	.	.	PROPN
taxlaw-2823	914	5	31	31	NUM
taxlaw-2823	914	6	,	,	PUNCT
taxlaw-2823	914	7	1994	1994	NUM
taxlaw-2823	914	8	,	,	PUNCT
taxlaw-2823	914	9	1963	1963	NUM
taxlaw-2823	914	10	u.n.t.s	u.n.t.s	PROPN
taxlaw-2823	914	11	.	.	PROPN
taxlaw-2823	914	12	67	67	NUM
taxlaw-2823	914	13	;	;	PUNCT
taxlaw-2823	914	14	convention	convention	NOUN
taxlaw-2823	914	15	for	for	ADP
taxlaw-2823	914	16	the	the	DET
taxlaw-2823	914	17	avoidance	avoidance	NOUN
taxlaw-2823	914	18	of	of	ADP
taxlaw-2823	914	19	double	double	ADJ
taxlaw-2823	914	20	taxation	taxation	NOUN
taxlaw-2823	914	21	and	and	CCONJ
taxlaw-2823	914	22	the	the	DET
taxlaw-2823	914	23	prevention	prevention	NOUN
taxlaw-2823	914	24	of	of	ADP
taxlaw-2823	914	25	fiscal	fiscal	ADJ
taxlaw-2823	914	26	evasion	evasion	NOUN
taxlaw-2823	914	27	with	with	ADP
taxlaw-2823	914	28	respect	respect	NOUN
taxlaw-2823	914	29	to	to	ADP
taxlaw-2823	914	30	taxes	taxis	NOUN
taxlaw-2823	914	31	on	on	ADP
taxlaw-2823	914	32	income	income	NOUN
taxlaw-2823	914	33	,	,	PUNCT
taxlaw-2823	914	34	with	with	ADP
taxlaw-2823	914	35	protocol	protocol	NOUN
taxlaw-2823	914	36	,	,	PUNCT
taxlaw-2823	914	37	u.s.-den	u.s.-den	ADJ
taxlaw-2823	914	38	.	.	PROPN
taxlaw-2823	914	39	,	,	PUNCT
taxlaw-2823	914	40	art	art	NOUN
taxlaw-2823	914	41	.	.	PUNCT
taxlaw-2823	915	1	27(2	27(2	NUM
taxlaw-2823	915	2	)	)	PUNCT
taxlaw-2823	915	3	,	,	PUNCT
taxlaw-2823	915	4	aug	aug	PROPN
taxlaw-2823	915	5	.	.	PROPN
taxlaw-2823	915	6	19	19	NUM
taxlaw-2823	915	7	,	,	PUNCT
taxlaw-2823	915	8	1999	1999	NUM
taxlaw-2823	915	9	,	,	PUNCT
taxlaw-2823	915	10	t.i.a.s	t.i.a.s	PROPN
taxlaw-2823	915	11	.	.	NOUN
taxlaw-2823	915	12	no	no	NOUN
taxlaw-2823	915	13	.	.	NOUN
taxlaw-2823	915	14	11089	11089	NUM
taxlaw-2823	915	15	;	;	PUNCT
taxlaw-2823	915	16	convention	convention	NOUN
taxlaw-2823	915	17	for	for	ADP
taxlaw-2823	915	18	the	the	DET
taxlaw-2823	915	19	avoidance	avoidance	NOUN
taxlaw-2823	915	20	of	of	ADP
taxlaw-2823	915	21	double	double	ADJ
taxlaw-2823	915	22	taxation	taxation	NOUN
taxlaw-2823	915	23	and	and	CCONJ
taxlaw-2823	915	24	the	the	DET
taxlaw-2823	915	25	prevention	prevention	NOUN
taxlaw-2823	915	26	of	of	ADP
taxlaw-2823	915	27	fiscal	fiscal	ADJ
taxlaw-2823	915	28	evasion	evasion	NOUN
taxlaw-2823	915	29	with	with	ADP
taxlaw-2823	915	30	respect	respect	NOUN
taxlaw-2823	915	31	to	to	ADP
taxlaw-2823	915	32	taxes	taxis	NOUN
taxlaw-2823	915	33	on	on	ADP
taxlaw-2823	915	34	income	income	NOUN
taxlaw-2823	915	35	,	,	PUNCT
taxlaw-2823	915	36	with	with	ADP
taxlaw-2823	915	37	understanding	understanding	NOUN
taxlaw-2823	915	38	and	and	CCONJ
taxlaw-2823	915	39	exchange	exchange	NOUN
taxlaw-2823	915	40	of	of	ADP
taxlaw-2823	915	41	notes	note	NOUN
taxlaw-2823	915	42	,	,	PUNCT
taxlaw-2823	915	43	u.s.-neth	u.s.-neth	PROPN
taxlaw-2823	915	44	.	.	PROPN
taxlaw-2823	915	45	,	,	PUNCT
taxlaw-2823	915	46	art	art	NOUN
taxlaw-2823	915	47	.	.	PUNCT
taxlaw-2823	916	1	31(2	31(2	NUM
taxlaw-2823	916	2	)	)	PUNCT
taxlaw-2823	916	3	,	,	PUNCT
taxlaw-2823	916	4	dec	dec	PROPN
taxlaw-2823	916	5	.	.	PROPN
taxlaw-2823	916	6	18	18	NUM
taxlaw-2823	916	7	,	,	PUNCT
taxlaw-2823	916	8	1992	1992	NUM
taxlaw-2823	916	9	,	,	PUNCT
taxlaw-2823	916	10	2291	2291	NUM
taxlaw-2823	916	11	u.n.t.s	u.n.t.s	PROPN
taxlaw-2823	916	12	.	.	PUNCT
taxlaw-2823	917	1	3	3	NUM
taxlaw-2823	917	2	;	;	PUNCT
taxlaw-2823	917	3	convention	convention	NOUN
taxlaw-2823	917	4	for	for	ADP
taxlaw-2823	917	5	the	the	DET
taxlaw-2823	917	6	avoidance	avoidance	NOUN
taxlaw-2823	917	7	of	of	ADP
taxlaw-2823	917	8	double	double	ADJ
taxlaw-2823	917	9	taxation	taxation	NOUN
taxlaw-2823	917	10	and	and	CCONJ
taxlaw-2823	917	11	the	the	DET
taxlaw-2823	917	12	prevention	prevention	NOUN
taxlaw-2823	917	13	of	of	ADP
taxlaw-2823	917	14	fiscal	fiscal	ADJ
taxlaw-2823	917	15	evasion	evasion	NOUN
taxlaw-2823	917	16	with	with	ADP
taxlaw-2823	917	17	respect	respect	NOUN
taxlaw-2823	917	18	to	to	ADP
taxlaw-2823	917	19	taxes	taxis	NOUN
taxlaw-2823	917	20	on	on	ADP
taxlaw-2823	917	21	income	income	NOUN
taxlaw-2823	917	22	,	,	PUNCT
taxlaw-2823	917	23	with	with	ADP
taxlaw-2823	917	24	exchange	exchange	NOUN
taxlaw-2823	917	25	of	of	ADP
taxlaw-2823	917	26	letters	letter	NOUN
taxlaw-2823	917	27	,	,	PUNCT
taxlaw-2823	917	28	u.s.-swed	u.s.-swed	PROPN
taxlaw-2823	917	29	.	.	PROPN
taxlaw-2823	917	30	,	,	PUNCT
taxlaw-2823	917	31	art	art	NOUN
taxlaw-2823	917	32	.	.	PUNCT
taxlaw-2823	918	1	27(2	27(2	NUM
taxlaw-2823	918	2	)	)	PUNCT
taxlaw-2823	918	3	,	,	PUNCT
taxlaw-2823	918	4	sept	sept	PROPN
taxlaw-2823	918	5	.	.	PROPN
taxlaw-2823	918	6	1	1	NUM
taxlaw-2823	918	7	,	,	PUNCT
taxlaw-2823	918	8	1994	1994	NUM
taxlaw-2823	918	9	,	,	PUNCT
taxlaw-2823	918	10	t.i.a.s	t.i.a.s	PROPN
taxlaw-2823	918	11	.	.	PROPN
taxlaw-2823	918	12	;	;	PUNCT
taxlaw-2823	918	13	protocol	protocol	NOUN
taxlaw-2823	918	14	amending	amend	VERB
taxlaw-2823	918	15	the	the	DET
taxlaw-2823	918	16	convention	convention	NOUN
taxlaw-2823	918	17	of	of	ADP
taxlaw-2823	918	18	september	september	PROPN
taxlaw-2823	918	19	26	26	NUM
taxlaw-2823	918	20	,	,	PUNCT
taxlaw-2823	918	21	1980	1980	NUM
taxlaw-2823	918	22	,	,	PUNCT
taxlaw-2823	918	23	with	with	ADP
taxlaw-2823	918	24	respect	respect	NOUN
taxlaw-2823	918	25	to	to	ADP
taxlaw-2823	918	26	taxes	taxis	NOUN
taxlaw-2823	918	27	on	on	ADP
taxlaw-2823	918	28	income	income	NOUN
taxlaw-2823	918	29	and	and	CCONJ
taxlaw-2823	918	30	capital	capital	NOUN
taxlaw-2823	918	31	,	,	PUNCT
taxlaw-2823	918	32	with	with	ADP
taxlaw-2823	918	33	exchange	exchange	NOUN
taxlaw-2823	918	34	of	of	ADP
taxlaw-2823	918	35	letters	letter	NOUN
taxlaw-2823	918	36	,	,	PUNCT
taxlaw-2823	918	37	u.s.-can	u.s.-can	NOUN
taxlaw-2823	918	38	.	.	PROPN
taxlaw-2823	918	39	,	,	PUNCT
taxlaw-2823	918	40	art	art	NOUN
taxlaw-2823	918	41	.	.	PUNCT
taxlaw-2823	919	1	xxvi	xxvi	PROPN
taxlaw-2823	920	1	a(2	a(2	PROPN
taxlaw-2823	920	2	)	)	PUNCT
taxlaw-2823	920	3	,	,	PUNCT
taxlaw-2823	920	4	june	june	PROPN
taxlaw-2823	920	5	14	14	NUM
taxlaw-2823	920	6	,	,	PUNCT
taxlaw-2823	920	7	1983	1983	NUM
taxlaw-2823	920	8	,	,	PUNCT
taxlaw-2823	920	9	t.i.a.s	t.i.a.s	PROPN
taxlaw-2823	920	10	.	.	NOUN
taxlaw-2823	920	11	no	no	NOUN
taxlaw-2823	920	12	.	.	NOUN
taxlaw-2823	921	1	11087	11087	NUM
taxlaw-2823	921	2	.	.	PUNCT
taxlaw-2823	922	1	297	297	NUM
taxlaw-2823	922	2	treasury	treasury	PROPN
taxlaw-2823	922	3	technical	technical	ADJ
taxlaw-2823	922	4	explanation	explanation	NOUN
taxlaw-2823	922	5	art	art	NOUN
taxlaw-2823	922	6	.	.	PUNCT
taxlaw-2823	923	1	15	15	NUM
taxlaw-2823	923	2	,	,	PUNCT
taxlaw-2823	923	3	supra	supra	NOUN
taxlaw-2823	923	4	note	note	NOUN
taxlaw-2823	923	5	235	235	NUM
taxlaw-2823	923	6	.	.	NOUN
taxlaw-2823	923	7	298	298	NUM
taxlaw-2823	923	8	see	see	VERB
taxlaw-2823	923	9	,	,	PUNCT
taxlaw-2823	923	10	e.g.	e.g.	ADV
taxlaw-2823	923	11	,	,	PUNCT
taxlaw-2823	923	12	richard	richard	PROPN
taxlaw-2823	923	13	j.	j.	PROPN
taxlaw-2823	923	14	graving	graving	PROPN
taxlaw-2823	923	15	&	&	CCONJ
taxlaw-2823	923	16	jon	jon	PROPN
taxlaw-2823	923	17	h.	h.	PROPN
taxlaw-2823	923	18	sylvester	sylvester	PROPN
taxlaw-2823	923	19	,	,	PUNCT
taxlaw-2823	923	20	is	be	AUX
taxlaw-2823	923	21	the	the	DET
taxlaw-2823	923	22	uniform	uniform	ADJ
taxlaw-2823	923	23	foreign	foreign	ADJ
taxlaw-2823	923	24	money	money	NOUN
taxlaw-2823	923	25	-	-	PUNCT
taxlaw-2823	923	26	judgments	judgment	NOUN
taxlaw-2823	923	27	act	act	VERB
taxlaw-2823	923	28	potentially	potentially	ADV
taxlaw-2823	923	29	unconstitutional	unconstitutional	ADJ
taxlaw-2823	923	30	?	?	PUNCT
taxlaw-2823	924	1	if	if	SCONJ
taxlaw-2823	924	2	so	so	ADV
taxlaw-2823	924	3	,	,	PUNCT
taxlaw-2823	924	4	should	should	AUX
taxlaw-2823	924	5	the	the	DET
taxlaw-2823	924	6	texas	texas	PROPN
taxlaw-2823	924	7	cure	cure	NOUN
taxlaw-2823	924	8	be	be	AUX
taxlaw-2823	924	9	adopted	adopt	VERB
taxlaw-2823	924	10	elsewhere	elsewhere	ADV
taxlaw-2823	924	11	?	?	PUNCT
taxlaw-2823	924	12	,	,	PUNCT
taxlaw-2823	924	13	25	25	NUM
taxlaw-2823	924	14	geo	geo	PROPN
taxlaw-2823	924	15	.	.	PROPN
taxlaw-2823	924	16	wash	wash	PROPN
taxlaw-2823	924	17	.	.	PUNCT
taxlaw-2823	925	1	j.	j.	PROPN
taxlaw-2823	925	2	int'l	int'l	PROPN
taxlaw-2823	925	3	l.	l.	PROPN
taxlaw-2823	925	4	&	&	CCONJ
taxlaw-2823	925	5	econ	econ	PROPN
taxlaw-2823	925	6	.	.	PUNCT
taxlaw-2823	926	1	737	737	NUM
taxlaw-2823	926	2	,	,	PUNCT
taxlaw-2823	926	3	739	739	NUM
taxlaw-2823	926	4	n.9	n.9	SYM
taxlaw-2823	926	5	(	(	PUNCT
taxlaw-2823	926	6	1992	1992	NUM
taxlaw-2823	926	7	)	)	PUNCT
taxlaw-2823	926	8	(	(	PUNCT
taxlaw-2823	926	9	"	"	PUNCT
taxlaw-2823	926	10	[	[	X
taxlaw-2823	926	11	t]he	t]he	ADV
taxlaw-2823	926	12	versions	version	NOUN
taxlaw-2823	927	1	[	[	X
taxlaw-2823	927	2	of	of	ADP
taxlaw-2823	927	3	the	the	DET
taxlaw-2823	927	4	ufmjra	ufmjra	NOUN
taxlaw-2823	927	5	]	]	PUNCT
taxlaw-2823	927	6	adopted	adopt	VERB
taxlaw-2823	927	7	in	in	ADP
taxlaw-2823	927	8	some	some	DET
taxlaw-2823	927	9	states	state	NOUN
taxlaw-2823	927	10	depart	depart	VERB
taxlaw-2823	927	11	significantly	significantly	ADV
taxlaw-2823	927	12	in	in	ADP
taxlaw-2823	927	13	certain	certain	ADJ
taxlaw-2823	927	14	respects	respect	NOUN
taxlaw-2823	927	15	from	from	ADP
taxlaw-2823	927	16	the	the	DET
taxlaw-2823	927	17	uniform	uniform	ADJ
taxlaw-2823	927	18	model	model	NOUN
taxlaw-2823	927	19	law	law	PROPN
taxlaw-2823	927	20	.	.	PUNCT
taxlaw-2823	928	1	"	"	PUNCT
taxlaw-2823	928	2	)	)	PUNCT
taxlaw-2823	928	3	.	.	PUNCT
taxlaw-2823	929	1	299	299	NUM
taxlaw-2823	929	2	seven	seven	NUM
taxlaw-2823	929	3	states	state	NOUN
taxlaw-2823	929	4	have	have	VERB
taxlaw-2823	929	5	no	no	DET
taxlaw-2823	929	6	personal	personal	ADJ
taxlaw-2823	929	7	income	income	NOUN
taxlaw-2823	929	8	tax	tax	NOUN
taxlaw-2823	929	9	,	,	PUNCT
taxlaw-2823	929	10	and	and	CCONJ
taxlaw-2823	929	11	therefore	therefore	ADV
taxlaw-2823	929	12	no	no	DET
taxlaw-2823	929	13	credits	credit	NOUN
taxlaw-2823	929	14	against	against	ADP
taxlaw-2823	929	15	taxes	taxis	NOUN
taxlaw-2823	929	16	.	.	PUNCT
taxlaw-2823	930	1	carol	carol	PROPN
taxlaw-2823	930	2	rosenberg	rosenberg	PROPN
taxlaw-2823	930	3	&	&	CCONJ
taxlaw-2823	930	4	kim	kim	PROPN
taxlaw-2823	930	5	reuben	reuben	PROPN
taxlaw-2823	930	6	,	,	PUNCT
taxlaw-2823	930	7	state	state	NOUN
taxlaw-2823	930	8	individual	individual	ADJ
taxlaw-2823	930	9	income	income	NOUN
taxlaw-2823	930	10	tax	tax	NOUN
taxlaw-2823	930	11	rates	rate	NOUN
taxlaw-2823	930	12	,	,	PUNCT
taxlaw-2823	930	13	127	127	NUM
taxlaw-2823	930	14	tax	tax	NOUN
taxlaw-2823	930	15	notes	note	NOUN
taxlaw-2823	930	16	697	697	NUM
taxlaw-2823	930	17	,	,	PUNCT
taxlaw-2823	930	18	697	697	NUM
taxlaw-2823	930	19	(	(	PUNCT
taxlaw-2823	930	20	2010	2010	NUM
taxlaw-2823	930	21	)	)	PUNCT
taxlaw-2823	930	22	(	(	PUNCT
taxlaw-2823	930	23	"	"	PUNCT
taxlaw-2823	930	24	alaska	alaska	PROPN
taxlaw-2823	930	25	,	,	PUNCT
taxlaw-2823	930	26	florida	florida	PROPN
taxlaw-2823	930	27	,	,	PUNCT
taxlaw-2823	930	28	nevada	nevada	PROPN
taxlaw-2823	930	29	,	,	PUNCT
taxlaw-2823	930	30	south	south	PROPN
taxlaw-2823	930	31	dakota	dakota	PROPN
taxlaw-2823	930	32	,	,	PUNCT
taxlaw-2823	930	33	texas	texas	PROPN
taxlaw-2823	930	34	,	,	PUNCT
taxlaw-2823	930	35	washington	washington	PROPN
taxlaw-2823	930	36	,	,	PUNCT
taxlaw-2823	930	37	and	and	CCONJ
taxlaw-2823	930	38	wyoming	wyoming	PROPN
taxlaw-2823	930	39	do	do	AUX
taxlaw-2823	930	40	not	not	PART
taxlaw-2823	930	41	tax	tax	VERB
taxlaw-2823	930	42	personal	personal	ADJ
taxlaw-2823	930	43	income	income	NOUN
taxlaw-2823	930	44	.	.	PUNCT
taxlaw-2823	930	45	.	.	PUNCT
taxlaw-2823	930	46	.	.	PUNCT
taxlaw-2823	930	47	.	.	PUNCT
taxlaw-2823	931	1	"	"	PUNCT
taxlaw-2823	931	2	)	)	PUNCT
taxlaw-2823	931	3	.	.	PUNCT
taxlaw-2823	932	1	of	of	ADP
taxlaw-2823	932	2	the	the	DET
taxlaw-2823	932	3	204	204	NUM
taxlaw-2823	932	4	columbia	columbia	PROPN
taxlaw-2823	932	5	journal	journal	NOUN
taxlaw-2823	932	6	of	of	ADP
taxlaw-2823	932	7	tax	tax	NOUN
taxlaw-2823	932	8	law	law	NOUN
taxlaw-2823	933	1	[	[	X
taxlaw-2823	933	2	vol.5:170	vol.5:170	X
taxlaw-2823	933	3	as	as	ADP
taxlaw-2823	933	4	a	a	DET
taxlaw-2823	933	5	practical	practical	ADJ
taxlaw-2823	933	6	matter	matter	NOUN
taxlaw-2823	933	7	,	,	PUNCT
taxlaw-2823	933	8	however	however	ADV
taxlaw-2823	933	9	,	,	PUNCT
taxlaw-2823	933	10	states	state	NOUN
taxlaw-2823	933	11	may	may	AUX
taxlaw-2823	933	12	not	not	PART
taxlaw-2823	933	13	have	have	VERB
taxlaw-2823	933	14	sufficient	sufficient	ADJ
taxlaw-2823	933	15	incentive	incentive	NOUN
taxlaw-2823	933	16	to	to	PART
taxlaw-2823	933	17	allow	allow	VERB
taxlaw-2823	933	18	foreign	foreign	ADJ
taxlaw-2823	933	19	governments	government	NOUN
taxlaw-2823	933	20	access	access	NOUN
taxlaw-2823	933	21	to	to	ADP
taxlaw-2823	933	22	their	their	PRON
taxlaw-2823	933	23	courts	court	NOUN
taxlaw-2823	933	24	to	to	PART
taxlaw-2823	933	25	collect	collect	VERB
taxlaw-2823	933	26	revenue	revenue	NOUN
taxlaw-2823	933	27	claims	claim	NOUN
taxlaw-2823	933	28	.	.	PUNCT
taxlaw-2823	934	1	perhaps	perhaps	ADV
taxlaw-2823	934	2	,	,	PUNCT
taxlaw-2823	934	3	if	if	SCONJ
taxlaw-2823	934	4	a	a	DET
taxlaw-2823	934	5	state	state	NOUN
taxlaw-2823	934	6	enforced	enforce	VERB
taxlaw-2823	934	7	foreign	foreign	ADJ
taxlaw-2823	934	8	revenue	revenue	NOUN
taxlaw-2823	934	9	judgments	judgment	NOUN
taxlaw-2823	934	10	,	,	PUNCT
taxlaw-2823	934	11	the	the	DET
taxlaw-2823	934	12	foreign	foreign	ADJ
taxlaw-2823	934	13	country	country	NOUN
taxlaw-2823	934	14	would	would	AUX
taxlaw-2823	934	15	likewise	likewise	ADV
taxlaw-2823	934	16	enforce	enforce	VERB
taxlaw-2823	934	17	the	the	DET
taxlaw-2823	934	18	state	state	NOUN
taxlaw-2823	934	19	’s	’s	PART
taxlaw-2823	934	20	tax	tax	NOUN
taxlaw-2823	934	21	judgments	judgment	NOUN
taxlaw-2823	934	22	.	.	PUNCT
taxlaw-2823	935	1	though	though	SCONJ
taxlaw-2823	935	2	there	there	PRON
taxlaw-2823	935	3	is	be	VERB
taxlaw-2823	935	4	no	no	DET
taxlaw-2823	935	5	data	datum	NOUN
taxlaw-2823	935	6	available	available	ADJ
taxlaw-2823	935	7	on	on	ADP
taxlaw-2823	935	8	the	the	DET
taxlaw-2823	935	9	amount	amount	NOUN
taxlaw-2823	935	10	of	of	ADP
taxlaw-2823	935	11	revenue	revenue	NOUN
taxlaw-2823	935	12	states	state	NOUN
taxlaw-2823	935	13	lose	lose	VERB
taxlaw-2823	935	14	as	as	ADP
taxlaw-2823	935	15	a	a	DET
taxlaw-2823	935	16	result	result	NOUN
taxlaw-2823	935	17	of	of	ADP
taxlaw-2823	935	18	their	their	PRON
taxlaw-2823	935	19	citizens	citizen	NOUN
taxlaw-2823	935	20	hiding	hide	VERB
taxlaw-2823	935	21	money	money	NOUN
taxlaw-2823	935	22	offshore	offshore	ADV
taxlaw-2823	935	23	,	,	PUNCT
taxlaw-2823	935	24	state	state	NOUN
taxlaw-2823	935	25	tax	tax	NOUN
taxlaw-2823	935	26	revenue	revenue	NOUN
taxlaw-2823	935	27	is	be	AUX
taxlaw-2823	935	28	significantly	significantly	ADV
taxlaw-2823	935	29	lower	low	ADJ
taxlaw-2823	935	30	than	than	ADP
taxlaw-2823	935	31	federal	federal	ADJ
taxlaw-2823	935	32	revenues.300	revenues.300	NOUN
taxlaw-2823	935	33	consequently	consequently	ADV
taxlaw-2823	935	34	,	,	PUNCT
taxlaw-2823	935	35	states	state	NOUN
taxlaw-2823	935	36	likely	likely	ADV
taxlaw-2823	935	37	lose	lose	VERB
taxlaw-2823	935	38	significantly	significantly	ADV
taxlaw-2823	935	39	less	less	ADJ
taxlaw-2823	935	40	revenue	revenue	NOUN
taxlaw-2823	935	41	than	than	ADP
taxlaw-2823	935	42	the	the	DET
taxlaw-2823	935	43	federal	federal	ADJ
taxlaw-2823	935	44	government	government	NOUN
taxlaw-2823	935	45	.	.	PUNCT
taxlaw-2823	936	1	and	and	CCONJ
taxlaw-2823	936	2	with	with	ADP
taxlaw-2823	936	3	less	less	ADJ
taxlaw-2823	936	4	money	money	NOUN
taxlaw-2823	936	5	at	at	ADP
taxlaw-2823	936	6	stake	stake	NOUN
taxlaw-2823	936	7	,	,	PUNCT
taxlaw-2823	936	8	states	state	NOUN
taxlaw-2823	936	9	have	have	VERB
taxlaw-2823	936	10	less	less	ADJ
taxlaw-2823	936	11	incentive	incentive	NOUN
taxlaw-2823	936	12	to	to	PART
taxlaw-2823	936	13	seek	seek	VERB
taxlaw-2823	936	14	reciprocity	reciprocity	NOUN
taxlaw-2823	936	15	.	.	PUNCT
taxlaw-2823	937	1	as	as	ADP
taxlaw-2823	937	2	a	a	DET
taxlaw-2823	937	3	result	result	NOUN
taxlaw-2823	937	4	,	,	PUNCT
taxlaw-2823	937	5	placing	place	VERB
taxlaw-2823	937	6	the	the	DET
taxlaw-2823	937	7	primary	primary	ADJ
taxlaw-2823	937	8	emphasis	emphasis	NOUN
taxlaw-2823	937	9	for	for	ADP
taxlaw-2823	937	10	revoking	revoke	VERB
taxlaw-2823	937	11	the	the	DET
taxlaw-2823	937	12	revenue	revenue	NOUN
taxlaw-2823	937	13	rule	rule	NOUN
taxlaw-2823	937	14	at	at	ADP
taxlaw-2823	937	15	the	the	DET
taxlaw-2823	937	16	federal	federal	ADJ
taxlaw-2823	937	17	level	level	NOUN
taxlaw-2823	937	18	makes	make	VERB
taxlaw-2823	937	19	more	more	ADJ
taxlaw-2823	937	20	sense	sense	NOUN
taxlaw-2823	937	21	than	than	ADP
taxlaw-2823	937	22	revoking	revoke	VERB
taxlaw-2823	937	23	it	it	PRON
taxlaw-2823	937	24	at	at	ADP
taxlaw-2823	937	25	the	the	DET
taxlaw-2823	937	26	state	state	NOUN
taxlaw-2823	937	27	level	level	NOUN
taxlaw-2823	937	28	.	.	PUNCT
taxlaw-2823	938	1	at	at	ADP
taxlaw-2823	938	2	the	the	DET
taxlaw-2823	938	3	federal	federal	ADJ
taxlaw-2823	938	4	level	level	NOUN
taxlaw-2823	938	5	,	,	PUNCT
taxlaw-2823	938	6	such	such	ADJ
taxlaw-2823	938	7	revocation	revocation	NOUN
taxlaw-2823	938	8	would	would	AUX
taxlaw-2823	938	9	require	require	VERB
taxlaw-2823	938	10	the	the	DET
taxlaw-2823	938	11	passage	passage	NOUN
taxlaw-2823	938	12	of	of	ADP
taxlaw-2823	938	13	a	a	DET
taxlaw-2823	938	14	single	single	ADJ
taxlaw-2823	938	15	law	law	NOUN
taxlaw-2823	938	16	,	,	PUNCT
taxlaw-2823	938	17	rather	rather	ADV
taxlaw-2823	938	18	than	than	ADP
taxlaw-2823	938	19	requiring	require	VERB
taxlaw-2823	938	20	fifty	fifty	NUM
taxlaw-2823	938	21	legislatures	legislature	NOUN
taxlaw-2823	938	22	,	,	PUNCT
taxlaw-2823	938	23	acting	act	VERB
taxlaw-2823	938	24	independently	independently	ADV
taxlaw-2823	938	25	,	,	PUNCT
taxlaw-2823	938	26	to	to	AUX
taxlaw-2823	938	27	each	each	PRON
taxlaw-2823	938	28	revoke	revoke	VERB
taxlaw-2823	938	29	the	the	DET
taxlaw-2823	938	30	revenue	revenue	NOUN
taxlaw-2823	938	31	rule	rule	NOUN
taxlaw-2823	938	32	.	.	PUNCT
taxlaw-2823	939	1	such	such	DET
taxlaw-2823	939	2	a	a	DET
taxlaw-2823	939	3	federal	federal	ADJ
taxlaw-2823	939	4	revocation	revocation	NOUN
taxlaw-2823	939	5	would	would	AUX
taxlaw-2823	939	6	likely	likely	ADV
taxlaw-2823	939	7	not	not	PART
taxlaw-2823	939	8	apply	apply	VERB
taxlaw-2823	939	9	to	to	ADP
taxlaw-2823	939	10	u.s	u.s	PROPN
taxlaw-2823	939	11	.	.	PROPN
taxlaw-2823	939	12	citizens	citizen	NOUN
taxlaw-2823	939	13	,	,	PUNCT
taxlaw-2823	939	14	based	base	VERB
taxlaw-2823	939	15	both	both	CCONJ
taxlaw-2823	939	16	on	on	ADP
taxlaw-2823	939	17	the	the	DET
taxlaw-2823	939	18	language	language	NOUN
taxlaw-2823	939	19	of	of	ADP
taxlaw-2823	939	20	the	the	DET
taxlaw-2823	939	21	current	current	ADJ
taxlaw-2823	939	22	treaties	treaty	NOUN
taxlaw-2823	939	23	in	in	ADP
taxlaw-2823	939	24	which	which	PRON
taxlaw-2823	939	25	the	the	DET
taxlaw-2823	939	26	u.s	u.s	PROPN
taxlaw-2823	939	27	.	.	PROPN
taxlaw-2823	939	28	has	have	AUX
taxlaw-2823	939	29	agreed	agree	VERB
taxlaw-2823	939	30	to	to	PART
taxlaw-2823	939	31	enforce	enforce	VERB
taxlaw-2823	939	32	foreign	foreign	ADJ
taxlaw-2823	939	33	judgments	judgment	NOUN
taxlaw-2823	939	34	and	and	CCONJ
taxlaw-2823	939	35	on	on	ADP
taxlaw-2823	939	36	the	the	DET
taxlaw-2823	939	37	potential	potential	ADJ
taxlaw-2823	939	38	revenue	revenue	NOUN
taxlaw-2823	939	39	loss	loss	NOUN
taxlaw-2823	939	40	to	to	ADP
taxlaw-2823	939	41	the	the	DET
taxlaw-2823	939	42	government	government	NOUN
taxlaw-2823	939	43	resulting	result	VERB
taxlaw-2823	939	44	from	from	ADP
taxlaw-2823	939	45	the	the	DET
taxlaw-2823	939	46	foreign	foreign	ADJ
taxlaw-2823	939	47	tax	tax	NOUN
taxlaw-2823	939	48	credit	credit	NOUN
taxlaw-2823	939	49	.	.	PUNCT
taxlaw-2823	940	1	such	such	ADJ
taxlaw-2823	940	2	federal	federal	ADJ
taxlaw-2823	940	3	revocation	revocation	NOUN
taxlaw-2823	940	4	would	would	AUX
taxlaw-2823	940	5	not	not	PART
taxlaw-2823	940	6	prevent	prevent	VERB
taxlaw-2823	940	7	a	a	DET
taxlaw-2823	940	8	state	state	NOUN
taxlaw-2823	940	9	from	from	ADP
taxlaw-2823	940	10	also	also	ADV
taxlaw-2823	940	11	revoking	revoke	VERB
taxlaw-2823	940	12	its	its	PRON
taxlaw-2823	940	13	revenue	revenue	NOUN
taxlaw-2823	940	14	rule	rule	NOUN
taxlaw-2823	940	15	.	.	PUNCT
taxlaw-2823	941	1	as	as	ADP
taxlaw-2823	941	2	a	a	DET
taxlaw-2823	941	3	secondary	secondary	ADJ
taxlaw-2823	941	4	matter	matter	NOUN
taxlaw-2823	941	5	,	,	PUNCT
taxlaw-2823	941	6	some	some	DET
taxlaw-2823	941	7	states	state	NOUN
taxlaw-2823	941	8	may	may	AUX
taxlaw-2823	941	9	want	want	VERB
taxlaw-2823	941	10	to	to	PART
taxlaw-2823	941	11	ensure	ensure	VERB
taxlaw-2823	941	12	that	that	SCONJ
taxlaw-2823	941	13	foreign	foreign	ADJ
taxlaw-2823	941	14	courts	court	NOUN
taxlaw-2823	941	15	will	will	AUX
taxlaw-2823	941	16	enforce	enforce	VERB
taxlaw-2823	941	17	their	their	PRON
taxlaw-2823	941	18	tax	tax	NOUN
taxlaw-2823	941	19	judgments	judgment	NOUN
taxlaw-2823	941	20	,	,	PUNCT
taxlaw-2823	941	21	contribute	contribute	VERB
taxlaw-2823	941	22	to	to	ADP
taxlaw-2823	941	23	developing	develop	VERB
taxlaw-2823	941	24	countries	country	NOUN
taxlaw-2823	941	25	’	'	PUNCT
taxlaw-2823	941	26	establishing	establish	VERB
taxlaw-2823	941	27	effective	effective	ADJ
taxlaw-2823	941	28	tax	tax	NOUN
taxlaw-2823	941	29	infrastructure	infrastructure	NOUN
taxlaw-2823	941	30	,	,	PUNCT
taxlaw-2823	941	31	or	or	CCONJ
taxlaw-2823	941	32	ensure	ensure	VERB
taxlaw-2823	941	33	that	that	SCONJ
taxlaw-2823	941	34	they	they	PRON
taxlaw-2823	941	35	contribute	contribute	VERB
taxlaw-2823	941	36	to	to	ADP
taxlaw-2823	941	37	the	the	DET
taxlaw-2823	941	38	implied	imply	VERB
taxlaw-2823	941	39	social	social	ADJ
taxlaw-2823	941	40	contract.301	contract.301	NOUN
taxlaw-2823	941	41	irrespective	irrespective	ADV
taxlaw-2823	941	42	of	of	ADP
taxlaw-2823	941	43	whether	whether	SCONJ
taxlaw-2823	941	44	or	or	CCONJ
taxlaw-2823	941	45	how	how	SCONJ
taxlaw-2823	941	46	the	the	DET
taxlaw-2823	941	47	federal	federal	ADJ
taxlaw-2823	941	48	government	government	NOUN
taxlaw-2823	941	49	permitted	permit	VERB
taxlaw-2823	941	50	the	the	DET
taxlaw-2823	941	51	enforcement	enforcement	NOUN
taxlaw-2823	941	52	of	of	ADP
taxlaw-2823	941	53	foreign	foreign	ADJ
taxlaw-2823	941	54	tax	tax	NOUN
taxlaw-2823	941	55	judgments	judgment	NOUN
taxlaw-2823	941	56	,	,	PUNCT
taxlaw-2823	941	57	such	such	DET
taxlaw-2823	941	58	a	a	DET
taxlaw-2823	941	59	state	state	NOUN
taxlaw-2823	941	60	could	could	AUX
taxlaw-2823	941	61	allow	allow	VERB
taxlaw-2823	941	62	its	its	PRON
taxlaw-2823	941	63	courts	court	NOUN
taxlaw-2823	941	64	to	to	PART
taxlaw-2823	941	65	enforce	enforce	VERB
taxlaw-2823	941	66	foreign	foreign	ADJ
taxlaw-2823	941	67	tax	tax	NOUN
taxlaw-2823	941	68	judgments	judgment	NOUN
taxlaw-2823	941	69	against	against	ADP
taxlaw-2823	941	70	both	both	DET
taxlaw-2823	941	71	citizens	citizen	NOUN
taxlaw-2823	941	72	and	and	CCONJ
taxlaw-2823	941	73	non	non	NOUN
taxlaw-2823	941	74	-	-	NOUN
taxlaw-2823	941	75	citizens	citizen	NOUN
taxlaw-2823	941	76	.	.	PUNCT
taxlaw-2823	942	1	remaining	remain	VERB
taxlaw-2823	942	2	forty	forty	NUM
taxlaw-2823	942	3	-	-	PUNCT
taxlaw-2823	942	4	three	three	NUM
taxlaw-2823	942	5	states	state	NOUN
taxlaw-2823	942	6	and	and	CCONJ
taxlaw-2823	942	7	the	the	DET
taxlaw-2823	942	8	district	district	NOUN
taxlaw-2823	942	9	of	of	ADP
taxlaw-2823	942	10	columbia	columbia	PROPN
taxlaw-2823	942	11	,	,	PUNCT
taxlaw-2823	942	12	only	only	ADV
taxlaw-2823	942	13	six	six	NUM
taxlaw-2823	942	14	allow	allow	VERB
taxlaw-2823	942	15	their	their	PRON
taxlaw-2823	942	16	residents	resident	NOUN
taxlaw-2823	942	17	to	to	PART
taxlaw-2823	942	18	deduct	deduct	VERB
taxlaw-2823	942	19	taxes	taxis	NOUN
taxlaw-2823	942	20	paid	pay	VERB
taxlaw-2823	942	21	to	to	ADP
taxlaw-2823	942	22	any	any	DET
taxlaw-2823	942	23	foreign	foreign	ADJ
taxlaw-2823	942	24	country	country	NOUN
taxlaw-2823	942	25	.	.	PUNCT
taxlaw-2823	943	1	ala	ala	PROPN
taxlaw-2823	943	2	.	.	PUNCT
taxlaw-2823	944	1	code	code	PROPN
taxlaw-2823	944	2	§	§	PROPN
taxlaw-2823	944	3	40	40	NUM
taxlaw-2823	944	4	-	-	SYM
taxlaw-2823	944	5	18	18	NUM
taxlaw-2823	944	6	-	-	PUNCT
taxlaw-2823	944	7	21(a)(1	21(a)(1	NUM
taxlaw-2823	944	8	)	)	PUNCT
taxlaw-2823	944	9	(	(	PUNCT
taxlaw-2823	944	10	2013	2013	NUM
taxlaw-2823	944	11	)	)	PUNCT
taxlaw-2823	944	12	;	;	PUNCT
taxlaw-2823	944	13	ariz	ariz	PROPN
taxlaw-2823	944	14	.	.	PUNCT
taxlaw-2823	945	1	rev	rev	PROPN
taxlaw-2823	945	2	.	.	PROPN
taxlaw-2823	945	3	stat	stat	PROPN
taxlaw-2823	945	4	.	.	PUNCT
taxlaw-2823	946	1	ann	ann	PROPN
taxlaw-2823	946	2	.	.	PUNCT
taxlaw-2823	947	1	§	§	PROPN
taxlaw-2823	947	2	43	43	NUM
taxlaw-2823	947	3	-	-	PUNCT
taxlaw-2823	947	4	1071(a	1071(a	NUM
taxlaw-2823	947	5	)	)	PUNCT
taxlaw-2823	947	6	(	(	PUNCT
taxlaw-2823	947	7	2013	2013	NUM
taxlaw-2823	947	8	)	)	PUNCT
taxlaw-2823	947	9	;	;	PUNCT
taxlaw-2823	947	10	haw	haw	X
taxlaw-2823	947	11	.	.	PUNCT
taxlaw-2823	947	12	rev	rev	PROPN
taxlaw-2823	947	13	.	.	PROPN
taxlaw-2823	947	14	stat	stat	PROPN
taxlaw-2823	947	15	.	.	PUNCT
taxlaw-2823	948	1	§	§	PROPN
taxlaw-2823	948	2	235	235	NUM
taxlaw-2823	948	3	-	-	SYM
taxlaw-2823	948	4	55	55	NUM
taxlaw-2823	948	5	(	(	PUNCT
taxlaw-2823	948	6	2013	2013	NUM
taxlaw-2823	948	7	)	)	PUNCT
taxlaw-2823	948	8	;	;	PUNCT
taxlaw-2823	948	9	iowa	iowa	PROPN
taxlaw-2823	948	10	code	code	PROPN
taxlaw-2823	948	11	§	§	PROPN
taxlaw-2823	948	12	422.8(1	422.8(1	PROPN
taxlaw-2823	948	13	)	)	PUNCT
taxlaw-2823	948	14	(	(	PUNCT
taxlaw-2823	948	15	2013	2013	NUM
taxlaw-2823	948	16	)	)	PUNCT
taxlaw-2823	948	17	;	;	PUNCT
taxlaw-2823	948	18	mont	mont	NOUN
taxlaw-2823	948	19	.	.	PUNCT
taxlaw-2823	949	1	code	code	PROPN
taxlaw-2823	949	2	ann	ann	PROPN
taxlaw-2823	949	3	.	.	PUNCT
taxlaw-2823	950	1	§	§	PROPN
taxlaw-2823	950	2	15	15	NUM
taxlaw-2823	950	3	-	-	SYM
taxlaw-2823	950	4	30	30	NUM
taxlaw-2823	950	5	-	-	PUNCT
taxlaw-2823	950	6	2302(1)(a	2302(1)(a	NUM
taxlaw-2823	950	7	)	)	PUNCT
taxlaw-2823	950	8	(	(	PUNCT
taxlaw-2823	950	9	2013	2013	NUM
taxlaw-2823	950	10	)	)	PUNCT
taxlaw-2823	950	11	;	;	PUNCT
taxlaw-2823	950	12	n.c	n.c	PROPN
taxlaw-2823	950	13	.	.	PROPN
taxlaw-2823	950	14	gen	gen	PROPN
taxlaw-2823	950	15	.	.	PROPN
taxlaw-2823	950	16	stat	stat	PROPN
taxlaw-2823	950	17	.	.	PUNCT
taxlaw-2823	951	1	§	§	PROPN
taxlaw-2823	951	2	105	105	NUM
taxlaw-2823	951	3	-	-	SYM
taxlaw-2823	951	4	153.9	153.9	NUM
taxlaw-2823	951	5	(	(	PUNCT
taxlaw-2823	951	6	2013	2013	NUM
taxlaw-2823	951	7	)	)	PUNCT
taxlaw-2823	951	8	.	.	PUNCT
taxlaw-2823	952	1	maine	maine	PROPN
taxlaw-2823	952	2	allows	allow	VERB
taxlaw-2823	952	3	a	a	DET
taxlaw-2823	952	4	foreign	foreign	ADJ
taxlaw-2823	952	5	tax	tax	NOUN
taxlaw-2823	952	6	credit	credit	NOUN
taxlaw-2823	952	7	for	for	ADP
taxlaw-2823	952	8	taxes	taxis	NOUN
taxlaw-2823	952	9	paid	pay	VERB
taxlaw-2823	952	10	to	to	ADP
taxlaw-2823	952	11	subdivisions	subdivision	NOUN
taxlaw-2823	952	12	of	of	ADP
taxlaw-2823	952	13	foreign	foreign	ADJ
taxlaw-2823	952	14	countries	country	NOUN
taxlaw-2823	952	15	that	that	PRON
taxlaw-2823	952	16	are	be	AUX
taxlaw-2823	952	17	equivalent	equivalent	ADJ
taxlaw-2823	952	18	to	to	ADP
taxlaw-2823	952	19	u.s	u.s	PROPN
taxlaw-2823	952	20	.	.	PROPN
taxlaw-2823	952	21	states	state	NOUN
taxlaw-2823	952	22	.	.	PUNCT
taxlaw-2823	953	1	me	i	PRON
taxlaw-2823	953	2	.	.	PUNCT
taxlaw-2823	954	1	rev	rev	PROPN
taxlaw-2823	954	2	.	.	PROPN
taxlaw-2823	954	3	stat	stat	PROPN
taxlaw-2823	954	4	.	.	PUNCT
taxlaw-2823	955	1	ann	ann	PROPN
taxlaw-2823	955	2	.	.	PUNCT
taxlaw-2823	956	1	tit	tit	PROPN
taxlaw-2823	956	2	.	.	PUNCT
taxlaw-2823	957	1	36	36	NUM
taxlaw-2823	957	2	,	,	PUNCT
taxlaw-2823	957	3	§	§	PROPN
taxlaw-2823	957	4	5217	5217	NUM
taxlaw-2823	957	5	-	-	PUNCT
taxlaw-2823	957	6	a	a	PRON
taxlaw-2823	957	7	(	(	PUNCT
taxlaw-2823	957	8	2013	2013	NUM
taxlaw-2823	957	9	)	)	PUNCT
taxlaw-2823	957	10	.	.	PUNCT
taxlaw-2823	958	1	massachusetts	massachusetts	PROPN
taxlaw-2823	958	2	and	and	CCONJ
taxlaw-2823	958	3	michigan	michigan	PROPN
taxlaw-2823	958	4	permit	permit	VERB
taxlaw-2823	958	5	a	a	DET
taxlaw-2823	958	6	credit	credit	NOUN
taxlaw-2823	958	7	for	for	ADP
taxlaw-2823	958	8	canadian	canadian	ADJ
taxlaw-2823	958	9	taxes	taxis	NOUN
taxlaw-2823	958	10	,	,	PUNCT
taxlaw-2823	958	11	and	and	CCONJ
taxlaw-2823	958	12	new	new	PROPN
taxlaw-2823	958	13	york	york	PROPN
taxlaw-2823	958	14	and	and	CCONJ
taxlaw-2823	958	15	vermont	vermont	PROPN
taxlaw-2823	958	16	allow	allow	VERB
taxlaw-2823	958	17	a	a	DET
taxlaw-2823	958	18	credit	credit	NOUN
taxlaw-2823	958	19	for	for	ADP
taxlaw-2823	958	20	taxes	taxis	NOUN
taxlaw-2823	958	21	paid	pay	VERB
taxlaw-2823	958	22	to	to	ADP
taxlaw-2823	958	23	canadian	canadian	ADJ
taxlaw-2823	958	24	provinces	province	NOUN
taxlaw-2823	958	25	.	.	PUNCT
taxlaw-2823	959	1	mass	mass	PROPN
taxlaw-2823	959	2	.	.	PUNCT
taxlaw-2823	960	1	gen	gen	PROPN
taxlaw-2823	960	2	.	.	PROPN
taxlaw-2823	960	3	laws	laws	PROPN
taxlaw-2823	960	4	ann	ann	PROPN
taxlaw-2823	960	5	.	.	PUNCT
taxlaw-2823	961	1	ch	ch	PROPN
taxlaw-2823	961	2	.	.	PROPN
taxlaw-2823	961	3	62	62	NUM
taxlaw-2823	961	4	,	,	PUNCT
taxlaw-2823	961	5	§	§	PROPN
taxlaw-2823	961	6	6(a	6(a	NUM
taxlaw-2823	961	7	)	)	PUNCT
taxlaw-2823	961	8	(	(	PUNCT
taxlaw-2823	961	9	2013	2013	NUM
taxlaw-2823	961	10	)	)	PUNCT
taxlaw-2823	961	11	;	;	PUNCT
taxlaw-2823	962	1	mich	mich	PROPN
taxlaw-2823	962	2	.	.	PUNCT
taxlaw-2823	962	3	comp	comp	PROPN
taxlaw-2823	962	4	.	.	PUNCT
taxlaw-2823	963	1	laws	law	NOUN
taxlaw-2823	963	2	ann	ann	PROPN
taxlaw-2823	963	3	.	.	PUNCT
taxlaw-2823	964	1	§	§	PROPN
taxlaw-2823	964	2	206.255(1	206.255(1	PROPN
taxlaw-2823	964	3	)	)	PUNCT
taxlaw-2823	964	4	(	(	PUNCT
taxlaw-2823	964	5	west	west	NOUN
taxlaw-2823	964	6	2013	2013	NUM
taxlaw-2823	964	7	)	)	PUNCT
taxlaw-2823	964	8	;	;	PUNCT
taxlaw-2823	964	9	n.y	n.y	PROPN
taxlaw-2823	964	10	.	.	PROPN
taxlaw-2823	964	11	tax	tax	NOUN
taxlaw-2823	964	12	law	law	NOUN
taxlaw-2823	964	13	§	§	PROPN
taxlaw-2823	964	14	620(a	620(a	PROPN
taxlaw-2823	964	15	)	)	PUNCT
taxlaw-2823	964	16	(	(	PUNCT
taxlaw-2823	964	17	mckinney	mckinney	PROPN
taxlaw-2823	964	18	2013	2013	NUM
taxlaw-2823	964	19	)	)	PUNCT
taxlaw-2823	964	20	;	;	PUNCT
taxlaw-2823	964	21	vt	vt	PROPN
taxlaw-2823	964	22	.	.	PROPN
taxlaw-2823	964	23	stat	stat	PROPN
taxlaw-2823	964	24	.	.	PUNCT
taxlaw-2823	965	1	ann	ann	PROPN
taxlaw-2823	965	2	.	.	PUNCT
taxlaw-2823	966	1	tit	tit	PROPN
taxlaw-2823	966	2	.	.	PUNCT
taxlaw-2823	967	1	32	32	NUM
taxlaw-2823	967	2	,	,	PUNCT
taxlaw-2823	967	3	§	§	NOUN
taxlaw-2823	967	4	5825(a	5825(a	NOUN
taxlaw-2823	967	5	)	)	PUNCT
taxlaw-2823	967	6	(	(	PUNCT
taxlaw-2823	967	7	2013	2013	NUM
taxlaw-2823	967	8	)	)	PUNCT
taxlaw-2823	967	9	.	.	PUNCT
taxlaw-2823	968	1	the	the	DET
taxlaw-2823	968	2	remaining	remain	VERB
taxlaw-2823	968	3	thirty	thirty	NUM
taxlaw-2823	968	4	-	-	PUNCT
taxlaw-2823	968	5	two	two	NUM
taxlaw-2823	968	6	states	state	NOUN
taxlaw-2823	968	7	and	and	CCONJ
taxlaw-2823	968	8	the	the	DET
taxlaw-2823	968	9	district	district	NOUN
taxlaw-2823	968	10	of	of	ADP
taxlaw-2823	968	11	columbia	columbia	PROPN
taxlaw-2823	968	12	do	do	AUX
taxlaw-2823	968	13	not	not	PART
taxlaw-2823	968	14	provide	provide	VERB
taxlaw-2823	968	15	a	a	DET
taxlaw-2823	968	16	credit	credit	NOUN
taxlaw-2823	968	17	for	for	ADP
taxlaw-2823	968	18	foreign	foreign	ADJ
taxlaw-2823	968	19	taxes	taxis	NOUN
taxlaw-2823	968	20	.	.	PUNCT
taxlaw-2823	969	1	ark	ark	PROPN
taxlaw-2823	969	2	.	.	PROPN
taxlaw-2823	969	3	code	code	PROPN
taxlaw-2823	969	4	ann	ann	PROPN
taxlaw-2823	969	5	.	.	PUNCT
taxlaw-2823	970	1	§	§	PROPN
taxlaw-2823	970	2	26	26	NUM
taxlaw-2823	970	3	-	-	SYM
taxlaw-2823	970	4	51	51	NUM
taxlaw-2823	970	5	-	-	PUNCT
taxlaw-2823	970	6	504(a)(1	504(a)(1	NUM
taxlaw-2823	970	7	)	)	PUNCT
taxlaw-2823	970	8	(	(	PUNCT
taxlaw-2823	970	9	west	west	NOUN
taxlaw-2823	970	10	2013	2013	NUM
taxlaw-2823	970	11	)	)	PUNCT
taxlaw-2823	970	12	;	;	PUNCT
taxlaw-2823	970	13	cal	cal	X
taxlaw-2823	970	14	.	.	PUNCT
taxlaw-2823	971	1	rev	rev	PROPN
taxlaw-2823	971	2	.	.	PROPN
taxlaw-2823	971	3	&	&	CCONJ
taxlaw-2823	971	4	tax	tax	PROPN
taxlaw-2823	971	5	code	code	PROPN
taxlaw-2823	971	6	§	§	PROPN
taxlaw-2823	971	7	18001(a	18001(a	NUM
taxlaw-2823	971	8	)	)	PUNCT
taxlaw-2823	971	9	(	(	PUNCT
taxlaw-2823	971	10	west	west	NOUN
taxlaw-2823	971	11	2013	2013	NUM
taxlaw-2823	971	12	)	)	PUNCT
taxlaw-2823	971	13	;	;	PUNCT
taxlaw-2823	972	1	colo	colo	PROPN
taxlaw-2823	972	2	.	.	PUNCT
taxlaw-2823	973	1	rev	rev	PROPN
taxlaw-2823	973	2	.	.	PROPN
taxlaw-2823	973	3	stat	stat	PROPN
taxlaw-2823	973	4	.	.	PUNCT
taxlaw-2823	974	1	ann	ann	PROPN
taxlaw-2823	974	2	.	.	PUNCT
taxlaw-2823	975	1	§	§	PROPN
taxlaw-2823	975	2	39	39	NUM
taxlaw-2823	975	3	-	-	SYM
taxlaw-2823	975	4	22	22	NUM
taxlaw-2823	975	5	-	-	PUNCT
taxlaw-2823	975	6	108(1	108(1	NUM
taxlaw-2823	975	7	)	)	PUNCT
taxlaw-2823	975	8	(	(	PUNCT
taxlaw-2823	975	9	west	west	NOUN
taxlaw-2823	975	10	2012	2012	NUM
taxlaw-2823	975	11	)	)	PUNCT
taxlaw-2823	975	12	;	;	PUNCT
taxlaw-2823	975	13	conn	conn	PROPN
taxlaw-2823	975	14	.	.	PUNCT
taxlaw-2823	975	15	gen	gen	PROPN
taxlaw-2823	975	16	.	.	PROPN
taxlaw-2823	975	17	stat	stat	PROPN
taxlaw-2823	975	18	.	.	PUNCT
taxlaw-2823	976	1	ann	ann	PROPN
taxlaw-2823	976	2	.	.	PUNCT
taxlaw-2823	977	1	§	§	PROPN
taxlaw-2823	977	2	12	12	NUM
taxlaw-2823	977	3	-	-	PUNCT
taxlaw-2823	977	4	704(a)(1	704(a)(1	NOUN
taxlaw-2823	977	5	)	)	PUNCT
taxlaw-2823	977	6	(	(	PUNCT
taxlaw-2823	977	7	west	west	NOUN
taxlaw-2823	977	8	2013	2013	NUM
taxlaw-2823	977	9	)	)	PUNCT
taxlaw-2823	977	10	;	;	PUNCT
taxlaw-2823	977	11	del	del	PROPN
taxlaw-2823	977	12	.	.	PROPN
taxlaw-2823	977	13	code	code	PROPN
taxlaw-2823	977	14	ann	ann	PROPN
taxlaw-2823	977	15	.	.	PUNCT
taxlaw-2823	978	1	tit	tit	PROPN
taxlaw-2823	978	2	.	.	PUNCT
taxlaw-2823	979	1	30	30	NUM
taxlaw-2823	979	2	,	,	PUNCT
taxlaw-2823	979	3	§	§	NOUN
taxlaw-2823	979	4	1111(a	1111(a	NUM
taxlaw-2823	979	5	)	)	PUNCT
taxlaw-2823	980	1	(	(	PUNCT
taxlaw-2823	980	2	west	west	NOUN
taxlaw-2823	980	3	2013	2013	NUM
taxlaw-2823	980	4	)	)	PUNCT
taxlaw-2823	980	5	;	;	PUNCT
taxlaw-2823	980	6	d.c	d.c	PROPN
taxlaw-2823	980	7	.	.	PROPN
taxlaw-2823	980	8	code	code	PROPN
taxlaw-2823	980	9	§	§	PROPN
taxlaw-2823	980	10	47	47	NUM
taxlaw-2823	980	11	-	-	SYM
taxlaw-2823	980	12	1806.04(a	1806.04(a	NUM
taxlaw-2823	980	13	)	)	PUNCT
taxlaw-2823	980	14	(	(	PUNCT
taxlaw-2823	980	15	2008	2008	NUM
taxlaw-2823	980	16	)	)	PUNCT
taxlaw-2823	980	17	;	;	PUNCT
taxlaw-2823	980	18	ga	ga	PROPN
taxlaw-2823	980	19	.	.	PROPN
taxlaw-2823	980	20	code	code	PROPN
taxlaw-2823	980	21	ann	ann	PROPN
taxlaw-2823	980	22	.	.	PUNCT
taxlaw-2823	981	1	§	§	PROPN
taxlaw-2823	981	2	48	48	NUM
taxlaw-2823	981	3	-	-	SYM
taxlaw-2823	981	4	7	7	NUM
taxlaw-2823	981	5	-	-	SYM
taxlaw-2823	981	6	28	28	NUM
taxlaw-2823	981	7	(	(	PUNCT
taxlaw-2823	981	8	west	west	NOUN
taxlaw-2823	981	9	2013	2013	NUM
taxlaw-2823	981	10	)	)	PUNCT
taxlaw-2823	981	11	;	;	PUNCT
taxlaw-2823	981	12	idaho	idaho	PROPN
taxlaw-2823	981	13	code	code	PROPN
taxlaw-2823	981	14	ann	ann	PROPN
taxlaw-2823	981	15	.	.	PUNCT
taxlaw-2823	982	1	§	§	PROPN
taxlaw-2823	982	2	63	63	NUM
taxlaw-2823	982	3	-	-	SYM
taxlaw-2823	982	4	3029(1	3029(1	NUM
taxlaw-2823	982	5	)	)	PUNCT
taxlaw-2823	982	6	(	(	PUNCT
taxlaw-2823	982	7	west	west	NOUN
taxlaw-2823	982	8	2013	2013	NUM
taxlaw-2823	982	9	)	)	PUNCT
taxlaw-2823	982	10	;	;	PUNCT
taxlaw-2823	982	11	35	35	NUM
taxlaw-2823	982	12	ill	ill	ADJ
taxlaw-2823	982	13	.	.	PUNCT
taxlaw-2823	983	1	comp	comp	PROPN
taxlaw-2823	983	2	.	.	PUNCT
taxlaw-2823	984	1	stat	stat	PROPN
taxlaw-2823	984	2	.	.	PUNCT
taxlaw-2823	985	1	ann	ann	PROPN
taxlaw-2823	985	2	.	.	PUNCT
taxlaw-2823	986	1	5/601(b)(3	5/601(b)(3	NUM
taxlaw-2823	986	2	)	)	PUNCT
taxlaw-2823	986	3	(	(	PUNCT
taxlaw-2823	986	4	west	west	NOUN
taxlaw-2823	986	5	2011	2011	NUM
taxlaw-2823	986	6	)	)	PUNCT
taxlaw-2823	986	7	;	;	PUNCT
taxlaw-2823	986	8	ind	ind	PROPN
taxlaw-2823	986	9	.	.	PUNCT
taxlaw-2823	986	10	code	code	PROPN
taxlaw-2823	986	11	ann	ann	PROPN
taxlaw-2823	986	12	.	.	PUNCT
taxlaw-2823	987	1	§	§	PROPN
taxlaw-2823	987	2	6	6	NUM
taxlaw-2823	987	3	-	-	SYM
taxlaw-2823	987	4	3	3	NUM
taxlaw-2823	987	5	-	-	PUNCT
taxlaw-2823	987	6	3	3	NUM
taxlaw-2823	987	7	-	-	SYM
taxlaw-2823	987	8	3	3	NUM
taxlaw-2823	987	9	(	(	PUNCT
taxlaw-2823	987	10	west	west	NOUN
taxlaw-2823	987	11	2013	2013	NUM
taxlaw-2823	987	12	)	)	PUNCT
taxlaw-2823	987	13	;	;	PUNCT
taxlaw-2823	988	1	kan	kan	PROPN
taxlaw-2823	988	2	.	.	PROPN
taxlaw-2823	988	3	stat	stat	PROPN
taxlaw-2823	988	4	.	.	PUNCT
taxlaw-2823	989	1	ann	ann	PROPN
taxlaw-2823	989	2	.	.	PUNCT
taxlaw-2823	990	1	§	§	PROPN
taxlaw-2823	990	2	79	79	NUM
taxlaw-2823	990	3	-	-	SYM
taxlaw-2823	990	4	32,111(a	32,111(a	NUM
taxlaw-2823	990	5	)	)	PUNCT
taxlaw-2823	990	6	(	(	PUNCT
taxlaw-2823	990	7	west	west	NOUN
taxlaw-2823	990	8	2013	2013	NUM
taxlaw-2823	990	9	)	)	PUNCT
taxlaw-2823	990	10	;	;	PUNCT
taxlaw-2823	990	11	ky	ky	PROPN
taxlaw-2823	990	12	.	.	PROPN
taxlaw-2823	990	13	rev	rev	PROPN
taxlaw-2823	990	14	.	.	PROPN
taxlaw-2823	990	15	stat	stat	PROPN
taxlaw-2823	990	16	.	.	PUNCT
taxlaw-2823	991	1	ann	ann	PROPN
taxlaw-2823	991	2	.	.	PUNCT
taxlaw-2823	992	1	§	§	PROPN
taxlaw-2823	992	2	141.070(1	141.070(1	NUM
taxlaw-2823	992	3	)	)	PUNCT
taxlaw-2823	992	4	(	(	PUNCT
taxlaw-2823	992	5	west	west	NOUN
taxlaw-2823	992	6	2013	2013	NUM
taxlaw-2823	992	7	)	)	PUNCT
taxlaw-2823	992	8	;	;	PUNCT
taxlaw-2823	992	9	la	la	PROPN
taxlaw-2823	992	10	.	.	PROPN
taxlaw-2823	992	11	rev	rev	PROPN
taxlaw-2823	992	12	.	.	PROPN
taxlaw-2823	992	13	stat	stat	PROPN
taxlaw-2823	992	14	.	.	PUNCT
taxlaw-2823	993	1	ann	ann	PROPN
taxlaw-2823	993	2	.	.	PUNCT
taxlaw-2823	994	1	§	§	PROPN
taxlaw-2823	994	2	47:33(a	47:33(a	NOUN
taxlaw-2823	994	3	)	)	PUNCT
taxlaw-2823	994	4	(	(	PUNCT
taxlaw-2823	994	5	2013	2013	NUM
taxlaw-2823	994	6	)	)	PUNCT
taxlaw-2823	994	7	;	;	PUNCT
taxlaw-2823	994	8	md	md	PROPN
taxlaw-2823	994	9	.	.	PROPN
taxlaw-2823	994	10	code	code	PROPN
taxlaw-2823	994	11	ann	ann	PROPN
taxlaw-2823	994	12	.	.	PROPN
taxlaw-2823	994	13	,	,	PUNCT
taxlaw-2823	994	14	tax	tax	NOUN
taxlaw-2823	994	15	-	-	PUNCT
taxlaw-2823	994	16	gen	gen	PROPN
taxlaw-2823	994	17	.	.	PROPN
taxlaw-2823	994	18	§	§	PROPN
taxlaw-2823	994	19	10	10	NUM
taxlaw-2823	994	20	-	-	PUNCT
taxlaw-2823	994	21	703(a	703(a	NUM
taxlaw-2823	994	22	)	)	PUNCT
taxlaw-2823	994	23	(	(	PUNCT
taxlaw-2823	994	24	west	west	NOUN
taxlaw-2823	994	25	2013	2013	NUM
taxlaw-2823	994	26	)	)	PUNCT
taxlaw-2823	994	27	;	;	PUNCT
taxlaw-2823	995	1	minn	minn	PROPN
taxlaw-2823	995	2	.	.	PUNCT
taxlaw-2823	995	3	stat	stat	PROPN
taxlaw-2823	995	4	.	.	PUNCT
taxlaw-2823	996	1	ann	ann	PROPN
taxlaw-2823	996	2	.	.	PUNCT
taxlaw-2823	997	1	§	§	PROPN
taxlaw-2823	997	2	290.06	290.06	NUM
taxlaw-2823	997	3	,	,	PUNCT
taxlaw-2823	997	4	subd	subd	NOUN
taxlaw-2823	997	5	.	.	PUNCT
taxlaw-2823	998	1	22	22	NUM
taxlaw-2823	998	2	(	(	PUNCT
taxlaw-2823	998	3	west	west	NOUN
taxlaw-2823	998	4	2013	2013	NUM
taxlaw-2823	998	5	)	)	PUNCT
taxlaw-2823	998	6	;	;	PUNCT
taxlaw-2823	998	7	miss	miss	VERB
taxlaw-2823	998	8	.	.	PUNCT
taxlaw-2823	999	1	code	code	PROPN
taxlaw-2823	999	2	ann	ann	PROPN
taxlaw-2823	999	3	.	.	PUNCT
taxlaw-2823	1000	1	§	§	PROPN
taxlaw-2823	1000	2	27	27	NUM
taxlaw-2823	1000	3	-	-	SYM
taxlaw-2823	1000	4	7	7	NUM
taxlaw-2823	1000	5	-	-	PUNCT
taxlaw-2823	1000	6	77(1	77(1	NOUN
taxlaw-2823	1000	7	)	)	PUNCT
taxlaw-2823	1000	8	(	(	PUNCT
taxlaw-2823	1000	9	west	west	NOUN
taxlaw-2823	1000	10	2012	2012	NUM
taxlaw-2823	1000	11	)	)	PUNCT
taxlaw-2823	1000	12	;	;	PUNCT
taxlaw-2823	1000	13	mo	mo	PROPN
taxlaw-2823	1000	14	.	.	PROPN
taxlaw-2823	1000	15	ann	ann	PROPN
taxlaw-2823	1000	16	.	.	PUNCT
taxlaw-2823	1000	17	stat	stat	PROPN
taxlaw-2823	1000	18	.	.	PUNCT
taxlaw-2823	1001	1	§	§	PROPN
taxlaw-2823	1001	2	143.081(1	143.081(1	NUM
taxlaw-2823	1001	3	)	)	PUNCT
taxlaw-2823	1001	4	(	(	PUNCT
taxlaw-2823	1001	5	west	west	NOUN
taxlaw-2823	1001	6	2013	2013	NUM
taxlaw-2823	1001	7	)	)	PUNCT
taxlaw-2823	1001	8	;	;	PUNCT
taxlaw-2823	1001	9	neb	neb	PROPN
taxlaw-2823	1001	10	.	.	PROPN
taxlaw-2823	1001	11	rev	rev	PROPN
taxlaw-2823	1001	12	.	.	PROPN
taxlaw-2823	1001	13	stat	stat	PROPN
taxlaw-2823	1001	14	.	.	PUNCT
taxlaw-2823	1002	1	ann	ann	PROPN
taxlaw-2823	1002	2	.	.	PUNCT
taxlaw-2823	1003	1	§	§	PROPN
taxlaw-2823	1003	2	77	77	NUM
taxlaw-2823	1003	3	-	-	SYM
taxlaw-2823	1003	4	2730(1	2730(1	NUM
taxlaw-2823	1003	5	)	)	PUNCT
taxlaw-2823	1003	6	(	(	PUNCT
taxlaw-2823	1003	7	west	west	NOUN
taxlaw-2823	1003	8	2013	2013	NUM
taxlaw-2823	1003	9	)	)	PUNCT
taxlaw-2823	1003	10	;	;	PUNCT
taxlaw-2823	1003	11	n.h	n.h	PROPN
taxlaw-2823	1003	12	.	.	PROPN
taxlaw-2823	1003	13	rev	rev	PROPN
taxlaw-2823	1003	14	.	.	PROPN
taxlaw-2823	1003	15	stat	stat	PROPN
taxlaw-2823	1003	16	.	.	PUNCT
taxlaw-2823	1004	1	ann	ann	PROPN
taxlaw-2823	1004	2	.	.	PUNCT
taxlaw-2823	1005	1	§	§	PROPN
taxlaw-2823	1005	2	77:4	77:4	NUM
taxlaw-2823	1005	3	(	(	PUNCT
taxlaw-2823	1005	4	2013	2013	NUM
taxlaw-2823	1005	5	)	)	PUNCT
taxlaw-2823	1005	6	;	;	PUNCT
taxlaw-2823	1005	7	n.j	n.j	PROPN
taxlaw-2823	1005	8	.	.	PROPN
taxlaw-2823	1005	9	stat	stat	PROPN
taxlaw-2823	1005	10	.	.	PUNCT
taxlaw-2823	1006	1	ann	ann	PROPN
taxlaw-2823	1006	2	.	.	PUNCT
taxlaw-2823	1007	1	§	§	PROPN
taxlaw-2823	1007	2	54a:4	54a:4	PROPN
taxlaw-2823	1007	3	-	-	SYM
taxlaw-2823	1007	4	1(a	1(a	NUM
taxlaw-2823	1007	5	)	)	PUNCT
taxlaw-2823	1007	6	(	(	PUNCT
taxlaw-2823	1007	7	west	west	NOUN
taxlaw-2823	1007	8	2013	2013	NUM
taxlaw-2823	1007	9	)	)	PUNCT
taxlaw-2823	1007	10	;	;	PUNCT
taxlaw-2823	1007	11	n.m	n.m	PROPN
taxlaw-2823	1007	12	.	.	PROPN
taxlaw-2823	1007	13	stat	stat	PROPN
taxlaw-2823	1007	14	.	.	PUNCT
taxlaw-2823	1008	1	ann	ann	PROPN
taxlaw-2823	1008	2	.	.	PUNCT
taxlaw-2823	1009	1	§	§	PROPN
taxlaw-2823	1009	2	7	7	NUM
taxlaw-2823	1009	3	-	-	SYM
taxlaw-2823	1009	4	2	2	NUM
taxlaw-2823	1009	5	-	-	SYM
taxlaw-2823	1009	6	13	13	NUM
taxlaw-2823	1009	7	(	(	PUNCT
taxlaw-2823	1009	8	2013	2013	NUM
taxlaw-2823	1009	9	)	)	PUNCT
taxlaw-2823	1009	10	;	;	PUNCT
taxlaw-2823	1009	11	n.d	n.d	PROPN
taxlaw-2823	1009	12	.	.	PROPN
taxlaw-2823	1009	13	cent	cent	NOUN
taxlaw-2823	1009	14	.	.	PUNCT
taxlaw-2823	1009	15	code	code	PROPN
taxlaw-2823	1009	16	§	§	PROPN
taxlaw-2823	1009	17	57	57	NUM
taxlaw-2823	1009	18	-	-	SYM
taxlaw-2823	1009	19	38	38	NUM
taxlaw-2823	1009	20	-	-	PUNCT
taxlaw-2823	1009	21	30.3(4)(a	30.3(4)(a	NUM
taxlaw-2823	1009	22	)	)	PUNCT
taxlaw-2823	1009	23	(	(	PUNCT
taxlaw-2823	1009	24	west	west	NOUN
taxlaw-2823	1009	25	2013	2013	NUM
taxlaw-2823	1009	26	)	)	PUNCT
taxlaw-2823	1009	27	;	;	PUNCT
taxlaw-2823	1009	28	ohio	ohio	PROPN
taxlaw-2823	1009	29	rev	rev	PROPN
taxlaw-2823	1009	30	.	.	PROPN
taxlaw-2823	1009	31	code	code	PROPN
taxlaw-2823	1009	32	ann	ann	PROPN
taxlaw-2823	1009	33	.	.	PUNCT
taxlaw-2823	1010	1	§	§	PROPN
taxlaw-2823	1010	2	5747.05(b	5747.05(b	NUM
taxlaw-2823	1010	3	)	)	PUNCT
taxlaw-2823	1010	4	(	(	PUNCT
taxlaw-2823	1010	5	west	west	NOUN
taxlaw-2823	1010	6	2013	2013	NUM
taxlaw-2823	1010	7	)	)	PUNCT
taxlaw-2823	1010	8	;	;	PUNCT
taxlaw-2823	1010	9	okla	okla	NOUN
taxlaw-2823	1010	10	.	.	PUNCT
taxlaw-2823	1011	1	stat	stat	PROPN
taxlaw-2823	1011	2	.	.	PUNCT
taxlaw-2823	1012	1	ann	ann	PROPN
taxlaw-2823	1012	2	.	.	PUNCT
taxlaw-2823	1013	1	tit	tit	PROPN
taxlaw-2823	1013	2	.	.	PUNCT
taxlaw-2823	1014	1	68	68	NUM
taxlaw-2823	1014	2	,	,	PUNCT
taxlaw-2823	1014	3	§	§	PROPN
taxlaw-2823	1014	4	2357(b)(1	2357(b)(1	NOUN
taxlaw-2823	1014	5	)	)	PUNCT
taxlaw-2823	1014	6	(	(	PUNCT
taxlaw-2823	1014	7	west	west	NOUN
taxlaw-2823	1014	8	2013	2013	NUM
taxlaw-2823	1014	9	)	)	PUNCT
taxlaw-2823	1014	10	;	;	PUNCT
taxlaw-2823	1014	11	or	or	CCONJ
taxlaw-2823	1014	12	.	.	PUNCT
taxlaw-2823	1015	1	rev	rev	PROPN
taxlaw-2823	1015	2	.	.	PROPN
taxlaw-2823	1015	3	stat	stat	PROPN
taxlaw-2823	1015	4	.	.	PUNCT
taxlaw-2823	1016	1	ann	ann	PROPN
taxlaw-2823	1016	2	.	.	PUNCT
taxlaw-2823	1017	1	§	§	PROPN
taxlaw-2823	1017	2	316.082(1	316.082(1	NUM
taxlaw-2823	1017	3	)	)	PUNCT
taxlaw-2823	1017	4	(	(	PUNCT
taxlaw-2823	1017	5	west	west	NOUN
taxlaw-2823	1017	6	2013	2013	NUM
taxlaw-2823	1017	7	)	)	PUNCT
taxlaw-2823	1017	8	;	;	PUNCT
taxlaw-2823	1018	1	72	72	NUM
taxlaw-2823	1018	2	pa	pa	PROPN
taxlaw-2823	1018	3	.	.	PROPN
taxlaw-2823	1018	4	cons	cons	PROPN
taxlaw-2823	1018	5	.	.	PUNCT
taxlaw-2823	1019	1	stat	stat	PROPN
taxlaw-2823	1019	2	.	.	PUNCT
taxlaw-2823	1020	1	ann	ann	PROPN
taxlaw-2823	1020	2	.	.	PUNCT
taxlaw-2823	1021	1	§	§	PROPN
taxlaw-2823	1021	2	7314(a	7314(a	PROPN
taxlaw-2823	1021	3	)	)	PUNCT
taxlaw-2823	1021	4	(	(	PUNCT
taxlaw-2823	1021	5	west	west	NOUN
taxlaw-2823	1021	6	2013	2013	NUM
taxlaw-2823	1021	7	)	)	PUNCT
taxlaw-2823	1021	8	;	;	PUNCT
taxlaw-2823	1021	9	r.i	r.i	PROPN
taxlaw-2823	1021	10	.	.	PROPN
taxlaw-2823	1021	11	gen	gen	PROPN
taxlaw-2823	1021	12	.	.	PROPN
taxlaw-2823	1021	13	laws	laws	PROPN
taxlaw-2823	1021	14	ann	ann	PROPN
taxlaw-2823	1021	15	.	.	PUNCT
taxlaw-2823	1022	1	§	§	PROPN
taxlaw-2823	1022	2	44	44	NUM
taxlaw-2823	1022	3	-	-	SYM
taxlaw-2823	1022	4	30	30	NUM
taxlaw-2823	1022	5	-	-	PUNCT
taxlaw-2823	1022	6	18(a	18(a	NUM
taxlaw-2823	1022	7	)	)	PUNCT
taxlaw-2823	1022	8	(	(	PUNCT
taxlaw-2823	1022	9	west	west	NOUN
taxlaw-2823	1022	10	2013	2013	NUM
taxlaw-2823	1022	11	)	)	PUNCT
taxlaw-2823	1022	12	;	;	PUNCT
taxlaw-2823	1022	13	s.c	s.c	PROPN
taxlaw-2823	1022	14	.	.	PROPN
taxlaw-2823	1022	15	code	code	PROPN
taxlaw-2823	1022	16	ann	ann	PROPN
taxlaw-2823	1022	17	.	.	PUNCT
taxlaw-2823	1023	1	§	§	PROPN
taxlaw-2823	1023	2	12	12	NUM
taxlaw-2823	1023	3	-	-	SYM
taxlaw-2823	1023	4	6	6	NUM
taxlaw-2823	1023	5	-	-	PUNCT
taxlaw-2823	1023	6	3400(a)(1	3400(a)(1	NUM
taxlaw-2823	1023	7	)	)	PUNCT
taxlaw-2823	1023	8	(	(	PUNCT
taxlaw-2823	1023	9	2013	2013	NUM
taxlaw-2823	1023	10	)	)	PUNCT
taxlaw-2823	1023	11	;	;	PUNCT
taxlaw-2823	1023	12	tenn	tenn	PROPN
taxlaw-2823	1023	13	.	.	PROPN
taxlaw-2823	1023	14	code	code	PROPN
taxlaw-2823	1023	15	ann	ann	PROPN
taxlaw-2823	1023	16	.	.	PUNCT
taxlaw-2823	1024	1	§	§	PROPN
taxlaw-2823	1024	2	67	67	NUM
taxlaw-2823	1024	3	-	-	SYM
taxlaw-2823	1024	4	2	2	NUM
taxlaw-2823	1024	5	-	-	SYM
taxlaw-2823	1024	6	122	122	NUM
taxlaw-2823	1024	7	(	(	PUNCT
taxlaw-2823	1024	8	west	west	NOUN
taxlaw-2823	1024	9	2013	2013	NUM
taxlaw-2823	1024	10	)	)	PUNCT
taxlaw-2823	1024	11	;	;	PUNCT
taxlaw-2823	1024	12	utah	utah	PROPN
taxlaw-2823	1024	13	code	code	PROPN
taxlaw-2823	1024	14	ann	ann	PROPN
taxlaw-2823	1024	15	.	.	PUNCT
taxlaw-2823	1025	1	§	§	PROPN
taxlaw-2823	1025	2	59	59	NUM
taxlaw-2823	1025	3	-	-	SYM
taxlaw-2823	1025	4	10	10	NUM
taxlaw-2823	1025	5	-	-	PUNCT
taxlaw-2823	1025	6	1003	1003	NUM
taxlaw-2823	1025	7	(	(	PUNCT
taxlaw-2823	1025	8	west	west	NOUN
taxlaw-2823	1025	9	2013	2013	NUM
taxlaw-2823	1025	10	)	)	PUNCT
taxlaw-2823	1025	11	;	;	PUNCT
taxlaw-2823	1025	12	va	va	PROPN
taxlaw-2823	1025	13	.	.	PROPN
taxlaw-2823	1025	14	code	code	PROPN
taxlaw-2823	1025	15	ann	ann	PROPN
taxlaw-2823	1025	16	.	.	PUNCT
taxlaw-2823	1026	1	§	§	PROPN
taxlaw-2823	1026	2	58.1	58.1	NUM
taxlaw-2823	1026	3	-	-	PUNCT
taxlaw-2823	1026	4	332(a	332(a	NUM
taxlaw-2823	1026	5	)	)	PUNCT
taxlaw-2823	1026	6	(	(	PUNCT
taxlaw-2823	1026	7	west	west	NOUN
taxlaw-2823	1026	8	2013	2013	NUM
taxlaw-2823	1026	9	)	)	PUNCT
taxlaw-2823	1026	10	;	;	PUNCT
taxlaw-2823	1026	11	w.	w.	PROPN
taxlaw-2823	1026	12	va	va	PROPN
taxlaw-2823	1026	13	.	.	PUNCT
taxlaw-2823	1026	14	code	code	PROPN
taxlaw-2823	1026	15	ann	ann	PROPN
taxlaw-2823	1026	16	.	.	PUNCT
taxlaw-2823	1027	1	§	§	PROPN
taxlaw-2823	1027	2	11	11	NUM
taxlaw-2823	1027	3	-	-	SYM
taxlaw-2823	1027	4	21	21	NUM
taxlaw-2823	1027	5	-	-	PUNCT
taxlaw-2823	1027	6	20(a	20(a	NUM
taxlaw-2823	1027	7	)	)	PUNCT
taxlaw-2823	1027	8	(	(	PUNCT
taxlaw-2823	1027	9	west	west	NOUN
taxlaw-2823	1027	10	2013	2013	NUM
taxlaw-2823	1027	11	)	)	PUNCT
taxlaw-2823	1027	12	;	;	PUNCT
taxlaw-2823	1027	13	wis	wis	PROPN
taxlaw-2823	1027	14	.	.	PUNCT
taxlaw-2823	1027	15	stat	stat	PROPN
taxlaw-2823	1027	16	.	.	PUNCT
taxlaw-2823	1028	1	ann	ann	PROPN
taxlaw-2823	1028	2	.	.	PUNCT
taxlaw-2823	1029	1	§	§	PROPN
taxlaw-2823	1029	2	71.07	71.07	NUM
taxlaw-2823	1029	3	(	(	PUNCT
taxlaw-2823	1029	4	west	west	NOUN
taxlaw-2823	1029	5	2014	2014	NUM
taxlaw-2823	1029	6	)	)	PUNCT
taxlaw-2823	1029	7	.	.	PUNCT
taxlaw-2823	1030	1	300	300	NUM
taxlaw-2823	1030	2	in	in	ADP
taxlaw-2823	1030	3	2011	2011	NUM
taxlaw-2823	1030	4	,	,	PUNCT
taxlaw-2823	1030	5	the	the	DET
taxlaw-2823	1030	6	states	state	NOUN
taxlaw-2823	1030	7	collectively	collectively	ADV
taxlaw-2823	1030	8	collected	collect	VERB
taxlaw-2823	1030	9	about	about	ADV
taxlaw-2823	1030	10	$	$	SYM
taxlaw-2823	1030	11	268	268	NUM
taxlaw-2823	1030	12	billion	billion	NUM
taxlaw-2823	1030	13	from	from	ADP
taxlaw-2823	1030	14	their	their	PRON
taxlaw-2823	1030	15	individual	individual	ADJ
taxlaw-2823	1030	16	income	income	NOUN
taxlaw-2823	1030	17	taxes	taxis	NOUN
taxlaw-2823	1030	18	.	.	PUNCT
taxlaw-2823	1031	1	u.s	u.s	PROPN
taxlaw-2823	1031	2	.	.	PROPN
taxlaw-2823	1031	3	census	census	PROPN
taxlaw-2823	1031	4	bureau	bureau	PROPN
taxlaw-2823	1031	5	,	,	PUNCT
taxlaw-2823	1031	6	quarterly	quarterly	ADJ
taxlaw-2823	1031	7	summary	summary	NOUN
taxlaw-2823	1031	8	of	of	ADP
taxlaw-2823	1031	9	state	state	NOUN
taxlaw-2823	1031	10	and	and	CCONJ
taxlaw-2823	1031	11	local	local	ADJ
taxlaw-2823	1031	12	government	government	NOUN
taxlaw-2823	1031	13	tax	tax	NOUN
taxlaw-2823	1031	14	revenue	revenue	NOUN
taxlaw-2823	1031	15	(	(	PUNCT
taxlaw-2823	1031	16	2012	2012	NUM
taxlaw-2823	1031	17	)	)	PUNCT
taxlaw-2823	1031	18	,	,	PUNCT
taxlaw-2823	1031	19	available	available	ADJ
taxlaw-2823	1031	20	at	at	ADP
taxlaw-2823	1031	21	http://www2.census.gov/govs/qtax/2012/q4t2.xls	http://www2.census.gov/govs/qtax/2012/q4t2.xls	PROPN
taxlaw-2823	1031	22	.	.	PUNCT
taxlaw-2823	1032	1	by	by	ADP
taxlaw-2823	1032	2	contrast	contrast	NOUN
taxlaw-2823	1032	3	,	,	PUNCT
taxlaw-2823	1032	4	the	the	DET
taxlaw-2823	1032	5	federal	federal	ADJ
taxlaw-2823	1032	6	government	government	NOUN
taxlaw-2823	1032	7	collected	collect	VERB
taxlaw-2823	1032	8	approximately	approximately	ADV
taxlaw-2823	1032	9	$	$	SYM
taxlaw-2823	1032	10	1.1	1.1	NUM
taxlaw-2823	1032	11	billion	billion	NUM
taxlaw-2823	1032	12	in	in	ADP
taxlaw-2823	1032	13	individual	individual	ADJ
taxlaw-2823	1032	14	income	income	NOUN
taxlaw-2823	1032	15	taxes	taxis	NOUN
taxlaw-2823	1032	16	,	,	PUNCT
taxlaw-2823	1032	17	or	or	CCONJ
taxlaw-2823	1032	18	four	four	NUM
taxlaw-2823	1032	19	times	time	NOUN
taxlaw-2823	1032	20	as	as	ADV
taxlaw-2823	1032	21	much	much	ADV
taxlaw-2823	1032	22	.	.	PUNCT
taxlaw-2823	1033	1	cong	cong	NOUN
taxlaw-2823	1033	2	.	.	PUNCT
taxlaw-2823	1034	1	budget	budget	NOUN
taxlaw-2823	1034	2	office	office	PROPN
taxlaw-2823	1034	3	,	,	PUNCT
taxlaw-2823	1034	4	the	the	DET
taxlaw-2823	1034	5	u.s	u.s	PROPN
taxlaw-2823	1034	6	.	.	PROPN
taxlaw-2823	1034	7	federal	federal	PROPN
taxlaw-2823	1034	8	budget	budget	PROPN
taxlaw-2823	1034	9	:	:	PUNCT
taxlaw-2823	1034	10	a	a	DET
taxlaw-2823	1034	11	closer	close	ADJ
taxlaw-2823	1034	12	look	look	NOUN
taxlaw-2823	1034	13	at	at	ADP
taxlaw-2823	1034	14	revenues	revenue	NOUN
taxlaw-2823	1034	15	(	(	PUNCT
taxlaw-2823	1034	16	2012	2012	NUM
taxlaw-2823	1034	17	)	)	PUNCT
taxlaw-2823	1034	18	,	,	PUNCT
taxlaw-2823	1034	19	available	available	ADJ
taxlaw-2823	1034	20	at	at	ADP
taxlaw-2823	1034	21	http://www.cbo.gov/sites/default/files/cbofiles/attachments/bs_revenues_print.pdf	http://www.cbo.gov/sites/default/files/cbofiles/attachments/bs_revenues_print.pdf	NOUN
taxlaw-2823	1034	22	.	.	PUNCT
taxlaw-2823	1035	1	301	301	NUM
taxlaw-2823	1035	2	see	see	VERB
taxlaw-2823	1035	3	supra	supra	PROPN
taxlaw-2823	1035	4	notes	note	VERB
taxlaw-2823	1035	5	196–197	196–197	NUM
taxlaw-2823	1035	6	and	and	CCONJ
taxlaw-2823	1035	7	accompanying	accompany	VERB
taxlaw-2823	1035	8	text	text	NOUN
taxlaw-2823	1035	9	.	.	PUNCT
taxlaw-2823	1036	1	2014	2014	NUM
taxlaw-2823	1036	2	]	]	PUNCT
taxlaw-2823	1037	1	the	the	DET
taxlaw-2823	1037	2	u.s	u.s	PROPN
taxlaw-2823	1037	3	.	.	PROPN
taxlaw-2823	1037	4	as	as	ADP
taxlaw-2823	1037	5	tax	tax	NOUN
taxlaw-2823	1037	6	haven	haven	NOUN
taxlaw-2823	1037	7	?	?	PUNCT
taxlaw-2823	1037	8	205	205	NUM
taxlaw-2823	1037	9	vii	vii	PROPN
taxlaw-2823	1037	10	.	.	PUNCT
taxlaw-2823	1037	11	conclusion	conclusion	NOUN
taxlaw-2823	1037	12	the	the	DET
taxlaw-2823	1037	13	united	united	PROPN
taxlaw-2823	1037	14	states	states	PROPN
taxlaw-2823	1037	15	does	do	AUX
taxlaw-2823	1037	16	not	not	PART
taxlaw-2823	1037	17	need	need	VERB
taxlaw-2823	1037	18	to	to	PART
taxlaw-2823	1037	19	be	be	AUX
taxlaw-2823	1037	20	a	a	DET
taxlaw-2823	1037	21	tax	tax	NOUN
taxlaw-2823	1037	22	haven	haven	NOUN
taxlaw-2823	1037	23	.	.	PUNCT
taxlaw-2823	1038	1	it	it	PRON
taxlaw-2823	1038	2	does	do	AUX
taxlaw-2823	1038	3	not	not	PART
taxlaw-2823	1038	4	need	need	VERB
taxlaw-2823	1038	5	to	to	PART
taxlaw-2823	1038	6	shield	shield	VERB
taxlaw-2823	1038	7	taxpayers	taxpayer	NOUN
taxlaw-2823	1038	8	in	in	ADP
taxlaw-2823	1038	9	developing	develop	VERB
taxlaw-2823	1038	10	countries	country	NOUN
taxlaw-2823	1038	11	from	from	ADP
taxlaw-2823	1038	12	paying	pay	VERB
taxlaw-2823	1038	13	their	their	PRON
taxlaw-2823	1038	14	tax	tax	NOUN
taxlaw-2823	1038	15	liabilities	liability	NOUN
taxlaw-2823	1038	16	while	while	SCONJ
taxlaw-2823	1038	17	,	,	PUNCT
taxlaw-2823	1038	18	at	at	ADP
taxlaw-2823	1038	19	the	the	DET
taxlaw-2823	1038	20	same	same	ADJ
taxlaw-2823	1038	21	time	time	NOUN
taxlaw-2823	1038	22	,	,	PUNCT
taxlaw-2823	1038	23	providing	provide	VERB
taxlaw-2823	1038	24	foreign	foreign	ADJ
taxlaw-2823	1038	25	aid	aid	NOUN
taxlaw-2823	1038	26	to	to	ADP
taxlaw-2823	1038	27	those	those	DET
taxlaw-2823	1038	28	countries	country	NOUN
taxlaw-2823	1038	29	.	.	PUNCT
taxlaw-2823	1039	1	by	by	ADP
taxlaw-2823	1039	2	permitting	permit	VERB
taxlaw-2823	1039	3	developing	develop	VERB
taxlaw-2823	1039	4	countries	country	NOUN
taxlaw-2823	1039	5	to	to	PART
taxlaw-2823	1039	6	collect	collect	VERB
taxlaw-2823	1039	7	taxes	taxis	NOUN
taxlaw-2823	1039	8	from	from	ADP
taxlaw-2823	1039	9	their	their	PRON
taxlaw-2823	1039	10	citizens	citizen	NOUN
taxlaw-2823	1039	11	,	,	PUNCT
taxlaw-2823	1039	12	the	the	DET
taxlaw-2823	1039	13	u.s	u.s	PROPN
taxlaw-2823	1039	14	.	.	PROPN
taxlaw-2823	1039	15	would	would	AUX
taxlaw-2823	1039	16	help	help	VERB
taxlaw-2823	1039	17	them	they	PRON
taxlaw-2823	1039	18	develop	develop	VERB
taxlaw-2823	1039	19	self	self	NOUN
taxlaw-2823	1039	20	-	-	PUNCT
taxlaw-2823	1039	21	sustaining	sustain	VERB
taxlaw-2823	1039	22	revenue	revenue	NOUN
taxlaw-2823	1039	23	.	.	PUNCT
taxlaw-2823	1040	1	the	the	DET
taxlaw-2823	1040	2	easiest	easy	ADJ
taxlaw-2823	1040	3	and	and	CCONJ
taxlaw-2823	1040	4	most	most	ADV
taxlaw-2823	1040	5	immediate	immediate	ADJ
taxlaw-2823	1040	6	step	step	NOUN
taxlaw-2823	1040	7	the	the	DET
taxlaw-2823	1040	8	u.s	u.s	PROPN
taxlaw-2823	1040	9	.	.	PROPN
taxlaw-2823	1040	10	could	could	AUX
taxlaw-2823	1040	11	take	take	VERB
taxlaw-2823	1040	12	in	in	ADP
taxlaw-2823	1040	13	this	this	DET
taxlaw-2823	1040	14	direction	direction	NOUN
taxlaw-2823	1040	15	is	be	AUX
taxlaw-2823	1040	16	to	to	PART
taxlaw-2823	1040	17	revoke	revoke	VERB
taxlaw-2823	1040	18	the	the	DET
taxlaw-2823	1040	19	revenue	revenue	NOUN
taxlaw-2823	1040	20	rule	rule	NOUN
taxlaw-2823	1040	21	.	.	PUNCT
taxlaw-2823	1041	1	every	every	DET
taxlaw-2823	1041	2	state	state	NOUN
taxlaw-2823	1041	3	in	in	ADP
taxlaw-2823	1041	4	the	the	DET
taxlaw-2823	1041	5	united	united	PROPN
taxlaw-2823	1041	6	states	states	PROPN
taxlaw-2823	1041	7	already	already	ADV
taxlaw-2823	1041	8	stands	stand	VERB
taxlaw-2823	1041	9	willing	willing	ADJ
taxlaw-2823	1041	10	to	to	PART
taxlaw-2823	1041	11	enforce	enforce	VERB
taxlaw-2823	1041	12	most	most	ADJ
taxlaw-2823	1041	13	foreign	foreign	ADJ
taxlaw-2823	1041	14	judgments	judgment	NOUN
taxlaw-2823	1041	15	,	,	PUNCT
taxlaw-2823	1041	16	whether	whether	SCONJ
taxlaw-2823	1041	17	under	under	ADP
taxlaw-2823	1041	18	the	the	DET
taxlaw-2823	1041	19	common	common	ADJ
taxlaw-2823	1041	20	law	law	NOUN
taxlaw-2823	1041	21	or	or	CCONJ
taxlaw-2823	1041	22	by	by	ADP
taxlaw-2823	1041	23	statute	statute	PROPN
taxlaw-2823	1041	24	.	.	PUNCT
taxlaw-2823	1042	1	tax	tax	NOUN
taxlaw-2823	1042	2	judgments	judgment	NOUN
taxlaw-2823	1042	3	are	be	AUX
taxlaw-2823	1042	4	not	not	PART
taxlaw-2823	1042	5	so	so	ADV
taxlaw-2823	1042	6	different	different	ADJ
taxlaw-2823	1042	7	that	that	SCONJ
taxlaw-2823	1042	8	they	they	PRON
taxlaw-2823	1042	9	should	should	AUX
taxlaw-2823	1042	10	be	be	AUX
taxlaw-2823	1042	11	excluded	exclude	VERB
taxlaw-2823	1042	12	;	;	PUNCT
taxlaw-2823	1042	13	moreover	moreover	ADV
taxlaw-2823	1042	14	,	,	PUNCT
taxlaw-2823	1042	15	the	the	DET
taxlaw-2823	1042	16	justifications	justification	NOUN
taxlaw-2823	1042	17	that	that	PRON
taxlaw-2823	1042	18	supported	support	VERB
taxlaw-2823	1042	19	the	the	DET
taxlaw-2823	1042	20	creation	creation	NOUN
taxlaw-2823	1042	21	and	and	CCONJ
taxlaw-2823	1042	22	continuance	continuance	NOUN
taxlaw-2823	1042	23	of	of	ADP
taxlaw-2823	1042	24	the	the	DET
taxlaw-2823	1042	25	revenue	revenue	NOUN
taxlaw-2823	1042	26	rule	rule	NOUN
taxlaw-2823	1042	27	are	be	AUX
taxlaw-2823	1042	28	no	no	ADV
taxlaw-2823	1042	29	longer	long	ADV
taxlaw-2823	1042	30	compelling	compelling	ADJ
taxlaw-2823	1042	31	.	.	PUNCT
taxlaw-2823	1043	1	not	not	PART
taxlaw-2823	1043	2	only	only	ADV
taxlaw-2823	1043	3	is	be	AUX
taxlaw-2823	1043	4	revoking	revoke	VERB
taxlaw-2823	1043	5	the	the	DET
taxlaw-2823	1043	6	revenue	revenue	NOUN
taxlaw-2823	1043	7	rule	rule	NOUN
taxlaw-2823	1043	8	easy	easy	ADV
taxlaw-2823	1043	9	;	;	PUNCT
taxlaw-2823	1043	10	it	it	PRON
taxlaw-2823	1043	11	is	be	AUX
taxlaw-2823	1043	12	also	also	ADV
taxlaw-2823	1043	13	virtually	virtually	ADV
taxlaw-2823	1043	14	costless	costless	ADJ
taxlaw-2823	1043	15	to	to	ADP
taxlaw-2823	1043	16	the	the	DET
taxlaw-2823	1043	17	united	united	PROPN
taxlaw-2823	1043	18	states	states	PROPN
taxlaw-2823	1043	19	.	.	PUNCT
taxlaw-2823	1044	1	eliminating	eliminate	VERB
taxlaw-2823	1044	2	the	the	DET
taxlaw-2823	1044	3	zero	zero	NUM
taxlaw-2823	1044	4	rate	rate	NOUN
taxlaw-2823	1044	5	of	of	ADP
taxlaw-2823	1044	6	tax	tax	NOUN
taxlaw-2823	1044	7	on	on	ADP
taxlaw-2823	1044	8	interest	interest	NOUN
taxlaw-2823	1044	9	paid	pay	VERB
taxlaw-2823	1044	10	to	to	PART
taxlaw-2823	1044	11	nonresident	nonresident	VERB
taxlaw-2823	1044	12	aliens	alien	NOUN
taxlaw-2823	1044	13	on	on	ADP
taxlaw-2823	1044	14	bank	bank	NOUN
taxlaw-2823	1044	15	accounts	account	NOUN
taxlaw-2823	1044	16	and	and	CCONJ
taxlaw-2823	1044	17	portfolio	portfolio	NOUN
taxlaw-2823	1044	18	interest	interest	NOUN
taxlaw-2823	1044	19	would	would	AUX
taxlaw-2823	1044	20	discourage	discourage	VERB
taxlaw-2823	1044	21	foreigners	foreigner	NOUN
taxlaw-2823	1044	22	from	from	ADP
taxlaw-2823	1044	23	putting	put	VERB
taxlaw-2823	1044	24	money	money	NOUN
taxlaw-2823	1044	25	in	in	ADP
taxlaw-2823	1044	26	u.s	u.s	PROPN
taxlaw-2823	1044	27	.	.	PROPN
taxlaw-2823	1044	28	banks	bank	NOUN
taxlaw-2823	1044	29	or	or	CCONJ
taxlaw-2823	1044	30	investing	invest	VERB
taxlaw-2823	1044	31	in	in	ADP
taxlaw-2823	1044	32	portfolio	portfolio	NOUN
taxlaw-2823	1044	33	debt	debt	NOUN
taxlaw-2823	1044	34	instruments	instrument	NOUN
taxlaw-2823	1044	35	.	.	PUNCT
taxlaw-2823	1045	1	changing	change	VERB
taxlaw-2823	1045	2	the	the	DET
taxlaw-2823	1045	3	source	source	NOUN
taxlaw-2823	1045	4	rules	rule	NOUN
taxlaw-2823	1045	5	for	for	ADP
taxlaw-2823	1045	6	capital	capital	NOUN
taxlaw-2823	1045	7	gains	gain	NOUN
taxlaw-2823	1045	8	would	would	AUX
taxlaw-2823	1045	9	make	make	VERB
taxlaw-2823	1045	10	nonresident	nonresident	ADJ
taxlaw-2823	1045	11	aliens	alien	NOUN
taxlaw-2823	1045	12	think	think	VERB
taxlaw-2823	1045	13	twice	twice	ADV
taxlaw-2823	1045	14	before	before	ADP
taxlaw-2823	1045	15	investing	invest	VERB
taxlaw-2823	1045	16	in	in	ADP
taxlaw-2823	1045	17	passive	passive	ADJ
taxlaw-2823	1045	18	u.s	u.s	PROPN
taxlaw-2823	1045	19	.	.	PROPN
taxlaw-2823	1045	20	assets	asset	NOUN
taxlaw-2823	1045	21	,	,	PUNCT
taxlaw-2823	1045	22	including	include	VERB
taxlaw-2823	1045	23	the	the	DET
taxlaw-2823	1045	24	securities	security	NOUN
taxlaw-2823	1045	25	of	of	ADP
taxlaw-2823	1045	26	u.s	u.s	PROPN
taxlaw-2823	1045	27	.	.	PROPN
taxlaw-2823	1045	28	companies	company	NOUN
taxlaw-2823	1045	29	.	.	PUNCT
taxlaw-2823	1046	1	but	but	CCONJ
taxlaw-2823	1046	2	eliminating	eliminate	VERB
taxlaw-2823	1046	3	the	the	DET
taxlaw-2823	1046	4	revenue	revenue	NOUN
taxlaw-2823	1046	5	rule	rule	NOUN
taxlaw-2823	1046	6	will	will	AUX
taxlaw-2823	1046	7	not	not	PART
taxlaw-2823	1046	8	discourage	discourage	VERB
taxlaw-2823	1046	9	legitimate	legitimate	ADJ
taxlaw-2823	1046	10	investment	investment	NOUN
taxlaw-2823	1046	11	.	.	PUNCT
taxlaw-2823	1047	1	true	true	ADJ
taxlaw-2823	1047	2	,	,	PUNCT
taxlaw-2823	1047	3	the	the	DET
taxlaw-2823	1047	4	u.s	u.s	PROPN
taxlaw-2823	1047	5	.	.	PROPN
taxlaw-2823	1047	6	will	will	AUX
taxlaw-2823	1047	7	no	no	ADV
taxlaw-2823	1047	8	longer	long	ADV
taxlaw-2823	1047	9	represent	represent	VERB
taxlaw-2823	1047	10	an	an	DET
taxlaw-2823	1047	11	attractive	attractive	ADJ
taxlaw-2823	1047	12	location	location	NOUN
taxlaw-2823	1047	13	for	for	ADP
taxlaw-2823	1047	14	nonresident	nonresident	ADJ
taxlaw-2823	1047	15	aliens	alien	NOUN
taxlaw-2823	1047	16	to	to	PART
taxlaw-2823	1047	17	hide	hide	VERB
taxlaw-2823	1047	18	assets	asset	NOUN
taxlaw-2823	1047	19	from	from	ADP
taxlaw-2823	1047	20	their	their	PRON
taxlaw-2823	1047	21	governments	government	NOUN
taxlaw-2823	1047	22	.	.	PUNCT
taxlaw-2823	1048	1	in	in	ADP
taxlaw-2823	1048	2	a	a	DET
taxlaw-2823	1048	3	world	world	NOUN
taxlaw-2823	1048	4	without	without	ADP
taxlaw-2823	1048	5	the	the	DET
taxlaw-2823	1048	6	revenue	revenue	NOUN
taxlaw-2823	1048	7	rule	rule	NOUN
taxlaw-2823	1048	8	,	,	PUNCT
taxlaw-2823	1048	9	if	if	SCONJ
taxlaw-2823	1048	10	their	their	PRON
taxlaw-2823	1048	11	governments	government	NOUN
taxlaw-2823	1048	12	find	find	VERB
taxlaw-2823	1048	13	the	the	DET
taxlaw-2823	1048	14	assets	asset	NOUN
taxlaw-2823	1048	15	hidden	hide	VERB
taxlaw-2823	1048	16	in	in	ADP
taxlaw-2823	1048	17	the	the	DET
taxlaw-2823	1048	18	united	united	PROPN
taxlaw-2823	1048	19	states	states	PROPN
taxlaw-2823	1048	20	,	,	PUNCT
taxlaw-2823	1048	21	they	they	PRON
taxlaw-2823	1048	22	will	will	AUX
taxlaw-2823	1048	23	be	be	AUX
taxlaw-2823	1048	24	able	able	ADJ
taxlaw-2823	1048	25	to	to	PART
taxlaw-2823	1048	26	use	use	VERB
taxlaw-2823	1048	27	those	those	DET
taxlaw-2823	1048	28	assets	asset	NOUN
taxlaw-2823	1048	29	to	to	PART
taxlaw-2823	1048	30	satisfy	satisfy	VERB
taxlaw-2823	1048	31	their	their	PRON
taxlaw-2823	1048	32	taxpayers	taxpayer	NOUN
taxlaw-2823	1048	33	’	'	PUNCT
taxlaw-2823	1048	34	unpaid	unpaid	ADJ
taxlaw-2823	1048	35	taxes	taxis	NOUN
taxlaw-2823	1048	36	.	.	PUNCT
taxlaw-2823	1049	1	but	but	CCONJ
taxlaw-2823	1049	2	because	because	SCONJ
taxlaw-2823	1049	3	the	the	DET
taxlaw-2823	1049	4	nonresident	nonresident	ADJ
taxlaw-2823	1049	5	aliens	alien	NOUN
taxlaw-2823	1049	6	presumably	presumably	ADV
taxlaw-2823	1049	7	paid	pay	VERB
taxlaw-2823	1049	8	little	little	ADJ
taxlaw-2823	1049	9	,	,	PUNCT
taxlaw-2823	1049	10	if	if	SCONJ
taxlaw-2823	1049	11	any	any	PRON
taxlaw-2823	1049	12	,	,	PUNCT
taxlaw-2823	1049	13	tax	tax	NOUN
taxlaw-2823	1049	14	in	in	ADP
taxlaw-2823	1049	15	the	the	DET
taxlaw-2823	1049	16	united	united	PROPN
taxlaw-2823	1049	17	states	states	PROPN
taxlaw-2823	1049	18	,	,	PUNCT
taxlaw-2823	1049	19	losing	lose	VERB
taxlaw-2823	1049	20	that	that	PRON
taxlaw-2823	1049	21	tax	tax	NOUN
taxlaw-2823	1049	22	haven	haven	NOUN
taxlaw-2823	1049	23	-	-	PUNCT
taxlaw-2823	1049	24	style	style	NOUN
taxlaw-2823	1049	25	investment	investment	NOUN
taxlaw-2823	1049	26	will	will	AUX
taxlaw-2823	1049	27	not	not	PART
taxlaw-2823	1049	28	significantly	significantly	ADV
taxlaw-2823	1049	29	affect	affect	VERB
taxlaw-2823	1049	30	the	the	DET
taxlaw-2823	1049	31	united	united	PROPN
taxlaw-2823	1049	32	states	states	PROPN
taxlaw-2823	1049	33	’	’	PART
taxlaw-2823	1049	34	revenue	revenue	NOUN
taxlaw-2823	1049	35	collection	collection	NOUN
taxlaw-2823	1049	36	.	.	PUNCT
taxlaw-2823	1050	1	moreover	moreover	ADV
taxlaw-2823	1050	2	,	,	PUNCT
taxlaw-2823	1050	3	eliminating	eliminate	VERB
taxlaw-2823	1050	4	the	the	DET
taxlaw-2823	1050	5	revenue	revenue	NOUN
taxlaw-2823	1050	6	rule	rule	NOUN
taxlaw-2823	1050	7	would	would	AUX
taxlaw-2823	1050	8	not	not	PART
taxlaw-2823	1050	9	discourage	discourage	VERB
taxlaw-2823	1050	10	nonevasive	nonevasive	ADJ
taxlaw-2823	1050	11	foreign	foreign	ADJ
taxlaw-2823	1050	12	investors	investor	NOUN
taxlaw-2823	1050	13	from	from	ADP
taxlaw-2823	1050	14	investing	invest	VERB
taxlaw-2823	1050	15	in	in	ADP
taxlaw-2823	1050	16	the	the	DET
taxlaw-2823	1050	17	united	united	PROPN
taxlaw-2823	1050	18	states	states	PROPN
taxlaw-2823	1050	19	.	.	PUNCT
taxlaw-2823	1051	1	still	still	ADV
taxlaw-2823	1051	2	,	,	PUNCT
taxlaw-2823	1051	3	a	a	DET
taxlaw-2823	1051	4	couple	couple	NOUN
taxlaw-2823	1051	5	questions	question	NOUN
taxlaw-2823	1051	6	potentially	potentially	ADV
taxlaw-2823	1051	7	remain	remain	VERB
taxlaw-2823	1051	8	.	.	PUNCT
taxlaw-2823	1052	1	why	why	SCONJ
taxlaw-2823	1052	2	should	should	AUX
taxlaw-2823	1052	3	the	the	DET
taxlaw-2823	1052	4	u.s	u.s	PROPN
taxlaw-2823	1052	5	.	.	PROPN
taxlaw-2823	1052	6	discourage	discourage	VERB
taxlaw-2823	1052	7	individuals	individual	NOUN
taxlaw-2823	1052	8	from	from	ADP
taxlaw-2823	1052	9	hiding	hide	VERB
taxlaw-2823	1052	10	assets	asset	NOUN
taxlaw-2823	1052	11	here	here	ADV
taxlaw-2823	1052	12	?	?	PUNCT
taxlaw-2823	1053	1	although	although	SCONJ
taxlaw-2823	1053	2	those	those	DET
taxlaw-2823	1053	3	assets	asset	NOUN
taxlaw-2823	1053	4	do	do	AUX
taxlaw-2823	1053	5	not	not	PART
taxlaw-2823	1053	6	provide	provide	VERB
taxlaw-2823	1053	7	tax	tax	NOUN
taxlaw-2823	1053	8	revenue	revenue	NOUN
taxlaw-2823	1053	9	for	for	ADP
taxlaw-2823	1053	10	the	the	DET
taxlaw-2823	1053	11	government	government	NOUN
taxlaw-2823	1053	12	,	,	PUNCT
taxlaw-2823	1053	13	they	they	PRON
taxlaw-2823	1053	14	presumably	presumably	ADV
taxlaw-2823	1053	15	increase	increase	VERB
taxlaw-2823	1053	16	market	market	NOUN
taxlaw-2823	1053	17	liquidity	liquidity	NOUN
taxlaw-2823	1053	18	and	and	CCONJ
taxlaw-2823	1053	19	provide	provide	VERB
taxlaw-2823	1053	20	benefits	benefit	NOUN
taxlaw-2823	1053	21	to	to	ADP
taxlaw-2823	1053	22	other	other	ADJ
taxlaw-2823	1053	23	investors	investor	NOUN
taxlaw-2823	1053	24	by	by	ADP
taxlaw-2823	1053	25	increasing	increase	VERB
taxlaw-2823	1053	26	the	the	DET
taxlaw-2823	1053	27	value	value	NOUN
taxlaw-2823	1053	28	of	of	ADP
taxlaw-2823	1053	29	their	their	PRON
taxlaw-2823	1053	30	investments	investment	NOUN
taxlaw-2823	1053	31	.	.	PUNCT
taxlaw-2823	1054	1	rather	rather	ADV
taxlaw-2823	1054	2	than	than	SCONJ
taxlaw-2823	1054	3	revoke	revoke	VERB
taxlaw-2823	1054	4	the	the	DET
taxlaw-2823	1054	5	revenue	revenue	NOUN
taxlaw-2823	1054	6	rule	rule	NOUN
taxlaw-2823	1054	7	,	,	PUNCT
taxlaw-2823	1054	8	the	the	DET
taxlaw-2823	1054	9	u.s	u.s	PROPN
taxlaw-2823	1054	10	.	.	PROPN
taxlaw-2823	1054	11	could	could	AUX
taxlaw-2823	1054	12	double	double	VERB
taxlaw-2823	1054	13	down	down	ADV
taxlaw-2823	1054	14	,	,	PUNCT
taxlaw-2823	1054	15	becoming	become	VERB
taxlaw-2823	1054	16	a	a	DET
taxlaw-2823	1054	17	full	full	ADV
taxlaw-2823	1054	18	-	-	PUNCT
taxlaw-2823	1054	19	blown	blow	VERB
taxlaw-2823	1054	20	tax	tax	NOUN
taxlaw-2823	1054	21	haven	haven	NOUN
taxlaw-2823	1054	22	itself.302	itself.302	PROPN
taxlaw-2823	1054	23	becoming	become	VERB
taxlaw-2823	1054	24	a	a	DET
taxlaw-2823	1054	25	tax	tax	NOUN
taxlaw-2823	1054	26	haven	haven	NOUN
taxlaw-2823	1054	27	,	,	PUNCT
taxlaw-2823	1054	28	though	though	ADV
taxlaw-2823	1054	29	,	,	PUNCT
taxlaw-2823	1054	30	would	would	AUX
taxlaw-2823	1054	31	violate	violate	VERB
taxlaw-2823	1054	32	the	the	DET
taxlaw-2823	1054	33	implied	imply	VERB
taxlaw-2823	1054	34	international	international	ADJ
taxlaw-2823	1054	35	social	social	ADJ
taxlaw-2823	1054	36	contract	contract	NOUN
taxlaw-2823	1054	37	.	.	PUNCT
taxlaw-2823	1055	1	it	it	PRON
taxlaw-2823	1055	2	would	would	AUX
taxlaw-2823	1055	3	demonstrate	demonstrate	VERB
taxlaw-2823	1055	4	significant	significant	ADJ
taxlaw-2823	1055	5	hypocrisy	hypocrisy	NOUN
taxlaw-2823	1055	6	from	from	ADP
taxlaw-2823	1055	7	a	a	DET
taxlaw-2823	1055	8	country	country	NOUN
taxlaw-2823	1055	9	that	that	PRON
taxlaw-2823	1055	10	invests	invest	VERB
taxlaw-2823	1055	11	so	so	ADV
taxlaw-2823	1055	12	much	much	ADV
taxlaw-2823	1055	13	in	in	ADP
taxlaw-2823	1055	14	preventing	prevent	VERB
taxlaw-2823	1055	15	its	its	PRON
taxlaw-2823	1055	16	own	own	ADJ
taxlaw-2823	1055	17	taxpayers	taxpayer	NOUN
taxlaw-2823	1055	18	from	from	ADP
taxlaw-2823	1055	19	taking	take	VERB
taxlaw-2823	1055	20	advantage	advantage	NOUN
taxlaw-2823	1055	21	of	of	ADP
taxlaw-2823	1055	22	tax	tax	NOUN
taxlaw-2823	1055	23	havens	haven	NOUN
taxlaw-2823	1055	24	.	.	PUNCT
taxlaw-2823	1056	1	and	and	CCONJ
taxlaw-2823	1056	2	it	it	PRON
taxlaw-2823	1056	3	would	would	AUX
taxlaw-2823	1056	4	prevent	prevent	VERB
taxlaw-2823	1056	5	other	other	ADJ
taxlaw-2823	1056	6	countries	country	NOUN
taxlaw-2823	1056	7	from	from	ADP
taxlaw-2823	1056	8	helping	help	VERB
taxlaw-2823	1056	9	the	the	DET
taxlaw-2823	1056	10	u.s	u.s	PROPN
taxlaw-2823	1056	11	.	.	PROPN
taxlaw-2823	1056	12	collect	collect	VERB
taxlaw-2823	1056	13	taxes	taxis	NOUN
taxlaw-2823	1056	14	from	from	ADP
taxlaw-2823	1056	15	taxpayers	taxpayer	NOUN
taxlaw-2823	1056	16	hiding	hide	VERB
taxlaw-2823	1056	17	their	their	PRON
taxlaw-2823	1056	18	assets	asset	NOUN
taxlaw-2823	1056	19	offshore	offshore	ADV
taxlaw-2823	1056	20	.	.	PUNCT
taxlaw-2823	1057	1	as	as	ADP
taxlaw-2823	1057	2	a	a	DET
taxlaw-2823	1057	3	corollary	corollary	NOUN
taxlaw-2823	1057	4	,	,	PUNCT
taxlaw-2823	1057	5	the	the	DET
taxlaw-2823	1057	6	willingness	willingness	NOUN
taxlaw-2823	1057	7	of	of	ADP
taxlaw-2823	1057	8	the	the	DET
taxlaw-2823	1057	9	u.s	u.s	PROPN
taxlaw-2823	1057	10	.	.	PROPN
taxlaw-2823	1057	11	to	to	PART
taxlaw-2823	1057	12	enforce	enforce	VERB
taxlaw-2823	1057	13	foreign	foreign	ADJ
taxlaw-2823	1057	14	tax	tax	NOUN
taxlaw-2823	1057	15	judgments	judgment	NOUN
taxlaw-2823	1057	16	would	would	AUX
taxlaw-2823	1057	17	allow	allow	VERB
taxlaw-2823	1057	18	other	other	ADJ
taxlaw-2823	1057	19	countries	country	NOUN
taxlaw-2823	1057	20	to	to	PART
taxlaw-2823	1057	21	reciprocally	reciprocally	VERB
taxlaw-2823	1057	22	recognize	recognize	VERB
taxlaw-2823	1057	23	and	and	CCONJ
taxlaw-2823	1057	24	enforce	enforce	VERB
taxlaw-2823	1057	25	u.s	u.s	PROPN
taxlaw-2823	1057	26	.	.	PROPN
taxlaw-2823	1057	27	tax	tax	NOUN
taxlaw-2823	1057	28	judgments	judgment	NOUN
taxlaw-2823	1057	29	.	.	PUNCT
taxlaw-2823	1058	1	would	would	AUX
taxlaw-2823	1058	2	u.s	u.s	PROPN
taxlaw-2823	1058	3	.	.	PROPN
taxlaw-2823	1058	4	enforcement	enforcement	NOUN
taxlaw-2823	1058	5	of	of	ADP
taxlaw-2823	1058	6	foreign	foreign	ADJ
taxlaw-2823	1058	7	tax	tax	NOUN
taxlaw-2823	1058	8	judgments	judgment	NOUN
taxlaw-2823	1058	9	really	really	ADV
taxlaw-2823	1058	10	help	help	VERB
taxlaw-2823	1058	11	developing	develop	VERB
taxlaw-2823	1058	12	countries	country	NOUN
taxlaw-2823	1058	13	,	,	PUNCT
taxlaw-2823	1058	14	though	though	ADV
taxlaw-2823	1058	15	,	,	PUNCT
taxlaw-2823	1058	16	or	or	CCONJ
taxlaw-2823	1058	17	would	would	AUX
taxlaw-2823	1058	18	the	the	DET
taxlaw-2823	1058	19	tax	tax	NOUN
taxlaw-2823	1058	20	evaders	evader	NOUN
taxlaw-2823	1058	21	merely	merely	ADV
taxlaw-2823	1058	22	shift	shift	VERB
taxlaw-2823	1058	23	assets	asset	NOUN
taxlaw-2823	1058	24	to	to	ADP
taxlaw-2823	1058	25	another	another	DET
taxlaw-2823	1058	26	tax	tax	NOUN
taxlaw-2823	1058	27	haven	haven	NOUN
taxlaw-2823	1058	28	jurisdiction	jurisdiction	NOUN
taxlaw-2823	1058	29	?	?	PUNCT
taxlaw-2823	1059	1	if	if	SCONJ
taxlaw-2823	1059	2	evaders	evader	NOUN
taxlaw-2823	1059	3	merely	merely	ADV
taxlaw-2823	1059	4	shifted	shift	VERB
taxlaw-2823	1059	5	the	the	DET
taxlaw-2823	1059	6	location	location	NOUN
taxlaw-2823	1059	7	of	of	ADP
taxlaw-2823	1059	8	their	their	PRON
taxlaw-2823	1059	9	hidden	hide	VERB
taxlaw-2823	1059	10	assets	asset	NOUN
taxlaw-2823	1059	11	,	,	PUNCT
taxlaw-2823	1059	12	the	the	DET
taxlaw-2823	1059	13	united	united	PROPN
taxlaw-2823	1059	14	states	states	PROPN
taxlaw-2823	1059	15	’	'	PUNCT
taxlaw-2823	1059	16	revocation	revocation	NOUN
taxlaw-2823	1059	17	of	of	ADP
taxlaw-2823	1059	18	the	the	DET
taxlaw-2823	1059	19	revenue	revenue	NOUN
taxlaw-2823	1059	20	rule	rule	NOUN
taxlaw-2823	1059	21	would	would	AUX
taxlaw-2823	1059	22	not	not	PART
taxlaw-2823	1059	23	have	have	AUX
taxlaw-2823	1059	24	significantly	significantly	ADV
taxlaw-2823	1059	25	improved	improve	VERB
taxlaw-2823	1059	26	developing	develop	VERB
taxlaw-2823	1059	27	countries	country	NOUN
taxlaw-2823	1059	28	’	’	PART
taxlaw-2823	1059	29	revenue	revenue	NOUN
taxlaw-2823	1059	30	collection	collection	NOUN
taxlaw-2823	1059	31	.	.	PUNCT
taxlaw-2823	1060	1	the	the	DET
taxlaw-2823	1060	2	answer	answer	NOUN
taxlaw-2823	1060	3	is	be	AUX
taxlaw-2823	1060	4	not	not	PART
taxlaw-2823	1060	5	clear	clear	ADJ
taxlaw-2823	1060	6	.	.	PUNCT
taxlaw-2823	1061	1	presumably	presumably	ADV
taxlaw-2823	1061	2	,	,	PUNCT
taxlaw-2823	1061	3	individuals	individual	NOUN
taxlaw-2823	1061	4	hiding	hide	VERB
taxlaw-2823	1061	5	assets	asset	NOUN
taxlaw-2823	1061	6	in	in	ADP
taxlaw-2823	1061	7	the	the	DET
taxlaw-2823	1061	8	u.s	u.s	PROPN
taxlaw-2823	1061	9	.	.	PROPN
taxlaw-2823	1061	10	have	have	VERB
taxlaw-2823	1061	11	a	a	DET
taxlaw-2823	1061	12	reason	reason	NOUN
taxlaw-2823	1061	13	to	to	PART
taxlaw-2823	1061	14	prefer	prefer	VERB
taxlaw-2823	1061	15	investment	investment	NOUN
taxlaw-2823	1061	16	in	in	ADP
taxlaw-2823	1061	17	the	the	DET
taxlaw-2823	1061	18	u.s	u.s	PROPN
taxlaw-2823	1061	19	.	.	PROPN
taxlaw-2823	1061	20	to	to	ADP
taxlaw-2823	1061	21	investment	investment	NOUN
taxlaw-2823	1061	22	in	in	ADP
taxlaw-2823	1061	23	other	other	ADJ
taxlaw-2823	1061	24	jurisdiction	jurisdiction	NOUN
taxlaw-2823	1061	25	that	that	PRON
taxlaw-2823	1061	26	provide	provide	VERB
taxlaw-2823	1061	27	302	302	NUM
taxlaw-2823	1061	28	though	though	SCONJ
taxlaw-2823	1061	29	not	not	PART
taxlaw-2823	1061	30	a	a	DET
taxlaw-2823	1061	31	common	common	ADJ
taxlaw-2823	1061	32	proposal	proposal	NOUN
taxlaw-2823	1061	33	,	,	PUNCT
taxlaw-2823	1061	34	recently	recently	ADV
taxlaw-2823	1061	35	representative	representative	ADJ
taxlaw-2823	1061	36	devin	devin	PROPN
taxlaw-2823	1061	37	nunes	nunes	PROPN
taxlaw-2823	1061	38	advocated	advocate	VERB
taxlaw-2823	1061	39	changing	change	VERB
taxlaw-2823	1061	40	the	the	DET
taxlaw-2823	1061	41	corporate	corporate	ADJ
taxlaw-2823	1061	42	income	income	NOUN
taxlaw-2823	1061	43	tax	tax	NOUN
taxlaw-2823	1061	44	in	in	ADP
taxlaw-2823	1061	45	a	a	DET
taxlaw-2823	1061	46	way	way	NOUN
taxlaw-2823	1061	47	that	that	PRON
taxlaw-2823	1061	48	would	would	AUX
taxlaw-2823	1061	49	"	"	PUNCT
taxlaw-2823	1061	50	make	make	VERB
taxlaw-2823	1061	51	the	the	DET
taxlaw-2823	1061	52	u.s	u.s	PROPN
taxlaw-2823	1061	53	.	.	PROPN
taxlaw-2823	1061	54	the	the	DET
taxlaw-2823	1061	55	largest	large	ADJ
taxlaw-2823	1061	56	tax	tax	NOUN
taxlaw-2823	1061	57	haven	haven	NOUN
taxlaw-2823	1061	58	in	in	ADP
taxlaw-2823	1061	59	human	human	ADJ
taxlaw-2823	1061	60	history	history	NOUN
taxlaw-2823	1061	61	.	.	PUNCT
taxlaw-2823	1061	62	"	"	PUNCT
taxlaw-2823	1062	1	ramesh	ramesh	PROPN
taxlaw-2823	1062	2	ponnuru	ponnuru	PROPN
taxlaw-2823	1062	3	,	,	PUNCT
taxlaw-2823	1062	4	how	how	SCONJ
taxlaw-2823	1062	5	to	to	PART
taxlaw-2823	1062	6	make	make	VERB
taxlaw-2823	1062	7	america	america	PROPN
taxlaw-2823	1062	8	a	a	DET
taxlaw-2823	1062	9	global	global	ADJ
taxlaw-2823	1062	10	tax	tax	NOUN
taxlaw-2823	1062	11	haven	haven	NOUN
taxlaw-2823	1062	12	,	,	PUNCT
taxlaw-2823	1062	13	bloombergview	bloombergview	PROPN
taxlaw-2823	1062	14	(	(	PUNCT
taxlaw-2823	1062	15	mar	mar	PROPN
taxlaw-2823	1062	16	.	.	PROPN
taxlaw-2823	1062	17	25	25	NUM
taxlaw-2823	1062	18	,	,	PUNCT
taxlaw-2823	1062	19	2013	2013	NUM
taxlaw-2823	1062	20	,	,	PUNCT
taxlaw-2823	1062	21	6:30	6:30	NUM
taxlaw-2823	1062	22	pm	pm	NOUN
taxlaw-2823	1062	23	)	)	PUNCT
taxlaw-2823	1062	24	,	,	PUNCT
taxlaw-2823	1062	25	http://www.bloomberg.com/news/2013-03-25/how-to-make-america-a-global-tax-haven.html	http://www.bloomberg.com/news/2013-03-25/how-to-make-america-a-global-tax-haven.html	PROPN
taxlaw-2823	1062	26	.	.	PROPN
taxlaw-2823	1062	27	206	206	NUM
taxlaw-2823	1062	28	columbia	columbia	PROPN
taxlaw-2823	1062	29	journal	journal	PROPN
taxlaw-2823	1062	30	of	of	ADP
taxlaw-2823	1062	31	tax	tax	NOUN
taxlaw-2823	1062	32	law	law	NOUN
taxlaw-2823	1063	1	[	[	X
taxlaw-2823	1063	2	vol.5:170	vol.5:170	X
taxlaw-2823	1063	3	secrecy	secrecy	NOUN
taxlaw-2823	1063	4	,	,	PUNCT
taxlaw-2823	1063	5	low	low	ADJ
taxlaw-2823	1063	6	taxes	taxis	NOUN
taxlaw-2823	1063	7	,	,	PUNCT
taxlaw-2823	1063	8	and	and	CCONJ
taxlaw-2823	1063	9	non	non	ADJ
taxlaw-2823	1063	10	-	-	NOUN
taxlaw-2823	1063	11	enforcement	enforcement	NOUN
taxlaw-2823	1063	12	of	of	ADP
taxlaw-2823	1063	13	foreign	foreign	ADJ
taxlaw-2823	1063	14	judgments	judgment	NOUN
taxlaw-2823	1063	15	.	.	PUNCT
taxlaw-2823	1064	1	the	the	DET
taxlaw-2823	1064	2	other	other	ADJ
taxlaw-2823	1064	3	reasons	reason	NOUN
taxlaw-2823	1064	4	may	may	AUX
taxlaw-2823	1064	5	be	be	AUX
taxlaw-2823	1064	6	sufficient	sufficient	ADJ
taxlaw-2823	1064	7	for	for	SCONJ
taxlaw-2823	1064	8	foreign	foreign	ADJ
taxlaw-2823	1064	9	evaders	evader	NOUN
taxlaw-2823	1064	10	to	to	PART
taxlaw-2823	1064	11	keep	keep	VERB
taxlaw-2823	1064	12	their	their	PRON
taxlaw-2823	1064	13	money	money	NOUN
taxlaw-2823	1064	14	in	in	ADP
taxlaw-2823	1064	15	the	the	DET
taxlaw-2823	1064	16	united	united	PROPN
taxlaw-2823	1064	17	states	states	PROPN
taxlaw-2823	1064	18	,	,	PUNCT
taxlaw-2823	1064	19	even	even	ADV
taxlaw-2823	1064	20	without	without	ADP
taxlaw-2823	1064	21	the	the	DET
taxlaw-2823	1064	22	revenue	revenue	NOUN
taxlaw-2823	1064	23	rule	rule	NOUN
taxlaw-2823	1064	24	.	.	PUNCT
taxlaw-2823	1065	1	if	if	SCONJ
taxlaw-2823	1065	2	such	such	ADJ
taxlaw-2823	1065	3	reasons	reason	NOUN
taxlaw-2823	1065	4	turned	turn	VERB
taxlaw-2823	1065	5	out	out	ADP
taxlaw-2823	1065	6	to	to	PART
taxlaw-2823	1065	7	be	be	AUX
taxlaw-2823	1065	8	insufficient	insufficient	ADJ
taxlaw-2823	1065	9	,	,	PUNCT
taxlaw-2823	1065	10	though	though	ADV
taxlaw-2823	1065	11	,	,	PUNCT
taxlaw-2823	1065	12	the	the	DET
taxlaw-2823	1065	13	intergovernmental	intergovernmental	ADJ
taxlaw-2823	1065	14	fatca	fatca	ADJ
taxlaw-2823	1065	15	agreements	agreement	NOUN
taxlaw-2823	1065	16	and	and	CCONJ
taxlaw-2823	1065	17	negotiations	negotiation	NOUN
taxlaw-2823	1065	18	demonstrate	demonstrate	VERB
taxlaw-2823	1065	19	that	that	SCONJ
taxlaw-2823	1065	20	effecting	effect	VERB
taxlaw-2823	1065	21	change	change	NOUN
taxlaw-2823	1065	22	in	in	ADP
taxlaw-2823	1065	23	the	the	DET
taxlaw-2823	1065	24	united	united	PROPN
taxlaw-2823	1065	25	states	states	PROPN
taxlaw-2823	1065	26	can	can	AUX
taxlaw-2823	1065	27	lead	lead	VERB
taxlaw-2823	1065	28	to	to	ADP
taxlaw-2823	1065	29	international	international	ADJ
taxlaw-2823	1065	30	change	change	NOUN
taxlaw-2823	1065	31	.	.	PUNCT
taxlaw-2823	1066	1	the	the	DET
taxlaw-2823	1066	2	united	united	PROPN
taxlaw-2823	1066	3	states	states	PROPN
taxlaw-2823	1066	4	’	'	PUNCT
taxlaw-2823	1066	5	willingness	willingness	NOUN
taxlaw-2823	1066	6	to	to	PART
taxlaw-2823	1066	7	enforce	enforce	VERB
taxlaw-2823	1066	8	foreign	foreign	ADJ
taxlaw-2823	1066	9	tax	tax	NOUN
taxlaw-2823	1066	10	judgments	judgment	NOUN
taxlaw-2823	1066	11	,	,	PUNCT
taxlaw-2823	1066	12	whether	whether	SCONJ
taxlaw-2823	1066	13	unilaterally	unilaterally	ADV
taxlaw-2823	1066	14	or	or	CCONJ
taxlaw-2823	1066	15	by	by	ADP
taxlaw-2823	1066	16	treaty	treaty	NOUN
taxlaw-2823	1066	17	,	,	PUNCT
taxlaw-2823	1066	18	could	could	AUX
taxlaw-2823	1066	19	similarly	similarly	ADV
taxlaw-2823	1066	20	spread	spread	VERB
taxlaw-2823	1066	21	to	to	ADP
taxlaw-2823	1066	22	other	other	ADJ
taxlaw-2823	1066	23	jurisdictions	jurisdiction	NOUN
taxlaw-2823	1066	24	,	,	PUNCT
taxlaw-2823	1066	25	crowding	crowd	VERB
taxlaw-2823	1066	26	out	out	ADP
taxlaw-2823	1066	27	the	the	DET
taxlaw-2823	1066	28	ability	ability	NOUN
taxlaw-2823	1066	29	of	of	ADP
taxlaw-2823	1066	30	tax	tax	NOUN
taxlaw-2823	1066	31	evaders	evader	NOUN
taxlaw-2823	1066	32	to	to	PART
taxlaw-2823	1066	33	hide	hide	VERB
taxlaw-2823	1066	34	their	their	PRON
taxlaw-2823	1066	35	assets	asset	NOUN
taxlaw-2823	1066	36	in	in	ADP
taxlaw-2823	1066	37	a	a	DET
taxlaw-2823	1066	38	place	place	NOUN
taxlaw-2823	1066	39	that	that	PRON
taxlaw-2823	1066	40	will	will	AUX
taxlaw-2823	1066	41	not	not	PART
taxlaw-2823	1066	42	enforce	enforce	VERB
taxlaw-2823	1066	43	tax	tax	NOUN
taxlaw-2823	1066	44	judgments	judgment	NOUN
taxlaw-2823	1066	45	.	.	PUNCT
taxlaw-2823	1067	1	the	the	DET
taxlaw-2823	1067	2	revenue	revenue	NOUN
taxlaw-2823	1067	3	rule	rule	NOUN
taxlaw-2823	1067	4	serves	serve	VERB
taxlaw-2823	1067	5	no	no	DET
taxlaw-2823	1067	6	legitimate	legitimate	ADJ
taxlaw-2823	1067	7	purpose	purpose	NOUN
taxlaw-2823	1067	8	in	in	ADP
taxlaw-2823	1067	9	the	the	DET
taxlaw-2823	1067	10	current	current	ADJ
taxlaw-2823	1067	11	world	world	NOUN
taxlaw-2823	1067	12	.	.	PUNCT
taxlaw-2823	1068	1	as	as	ADP
taxlaw-2823	1068	2	a	a	DET
taxlaw-2823	1068	3	moral	moral	ADJ
taxlaw-2823	1068	4	and	and	CCONJ
taxlaw-2823	1068	5	as	as	ADP
taxlaw-2823	1068	6	an	an	DET
taxlaw-2823	1068	7	economic	economic	ADJ
taxlaw-2823	1068	8	matter	matter	NOUN
taxlaw-2823	1068	9	,	,	PUNCT
taxlaw-2823	1068	10	the	the	DET
taxlaw-2823	1068	11	united	united	PROPN
taxlaw-2823	1068	12	states	states	PROPN
taxlaw-2823	1068	13	should	should	AUX
taxlaw-2823	1068	14	repeal	repeal	VERB
taxlaw-2823	1068	15	the	the	DET
taxlaw-2823	1068	16	revenue	revenue	NOUN
taxlaw-2823	1068	17	rule	rule	NOUN
taxlaw-2823	1068	18	and	and	CCONJ
taxlaw-2823	1068	19	enforce	enforce	VERB
taxlaw-2823	1068	20	foreign	foreign	ADJ
taxlaw-2823	1068	21	tax	tax	NOUN
taxlaw-2823	1068	22	judgments	judgment	NOUN
taxlaw-2823	1068	23	.	.	PUNCT