id	sid	tid	token	lemma	pos
taxlaw-2841	1	1	microsoft	microsoft	PROPN
taxlaw-2841	1	2	word	word	NOUN
taxlaw-2841	1	3	azam8-1.docx	azam8-1.docx	ADP
taxlaw-2841	1	4	articles	article	NOUN
taxlaw-2841	1	5	minimum	minimum	ADJ
taxlaw-2841	1	6	global	global	ADJ
taxlaw-2841	1	7	effective	effective	ADJ
taxlaw-2841	1	8	corporate	corporate	ADJ
taxlaw-2841	1	9	tax	tax	NOUN
taxlaw-2841	1	10	rate	rate	NOUN
taxlaw-2841	1	11	as	as	ADP
taxlaw-2841	1	12	general	general	ADJ
taxlaw-2841	1	13	anti	anti	ADJ
taxlaw-2841	1	14	-	-	ADJ
taxlaw-2841	1	15	avoidance	avoidance	ADJ
taxlaw-2841	1	16	rule	rule	NOUN
taxlaw-2841	1	17	rifat	rifat	PROPN
taxlaw-2841	1	18	azam	azam	PROPN
taxlaw-2841	1	19	*	*	PROPN
taxlaw-2841	1	20	*	*	PUNCT
taxlaw-2841	1	21	radzyner	radzyner	NOUN
taxlaw-2841	1	22	school	school	NOUN
taxlaw-2841	1	23	of	of	ADP
taxlaw-2841	1	24	law	law	NOUN
taxlaw-2841	1	25	,	,	PUNCT
taxlaw-2841	1	26	idc	idc	PROPN
taxlaw-2841	1	27	herzliya	herzliya	PROPN
taxlaw-2841	1	28	,	,	PUNCT
taxlaw-2841	1	29	associate	associate	ADJ
taxlaw-2841	1	30	professor	professor	NOUN
taxlaw-2841	1	31	of	of	ADP
taxlaw-2841	1	32	law	law	NOUN
taxlaw-2841	1	33	;	;	PUNCT
taxlaw-2841	1	34	columbia	columbia	PROPN
taxlaw-2841	1	35	law	law	PROPN
taxlaw-2841	1	36	school	school	NOUN
taxlaw-2841	1	37	,	,	PUNCT
taxlaw-2841	1	38	adjunct	adjunct	ADJ
taxlaw-2841	1	39	associate	associate	ADJ
taxlaw-2841	1	40	professor	professor	NOUN
taxlaw-2841	1	41	of	of	ADP
taxlaw-2841	1	42	law	law	NOUN
taxlaw-2841	1	43	,	,	PUNCT
taxlaw-2841	1	44	scholar	scholar	NOUN
taxlaw-2841	1	45	-	-	PUNCT
taxlaw-2841	1	46	in	in	ADP
taxlaw-2841	1	47	-	-	PUNCT
taxlaw-2841	1	48	residence	residence	NOUN
taxlaw-2841	1	49	.	.	PUNCT
taxlaw-2841	2	1	i	i	PRON
taxlaw-2841	2	2	am	be	AUX
taxlaw-2841	2	3	grateful	grateful	ADJ
taxlaw-2841	2	4	to	to	ADP
taxlaw-2841	2	5	columbia	columbia	PROPN
taxlaw-2841	2	6	law	law	NOUN
taxlaw-2841	2	7	school	school	NOUN
taxlaw-2841	2	8	as	as	ADV
taxlaw-2841	2	9	well	well	ADV
taxlaw-2841	2	10	as	as	ADP
taxlaw-2841	2	11	professor	professor	PROPN
taxlaw-2841	2	12	david	david	PROPN
taxlaw-2841	2	13	schizer	schizer	PROPN
taxlaw-2841	2	14	,	,	PUNCT
taxlaw-2841	2	15	professor	professor	NOUN
taxlaw-2841	2	16	zohar	zohar	PROPN
taxlaw-2841	2	17	goshen	goshen	PROPN
taxlaw-2841	2	18	and	and	CCONJ
taxlaw-2841	2	19	professor	professor	PROPN
taxlaw-2841	2	20	avery	avery	PROPN
taxlaw-2841	2	21	katz	katz	PROPN
taxlaw-2841	2	22	for	for	ADP
taxlaw-2841	2	23	their	their	PRON
taxlaw-2841	2	24	warm	warm	ADJ
taxlaw-2841	2	25	hospitality	hospitality	NOUN
taxlaw-2841	2	26	and	and	CCONJ
taxlaw-2841	2	27	valuable	valuable	ADJ
taxlaw-2841	2	28	support	support	NOUN
taxlaw-2841	2	29	of	of	ADP
taxlaw-2841	2	30	my	my	PRON
taxlaw-2841	2	31	scholarship	scholarship	NOUN
taxlaw-2841	2	32	and	and	CCONJ
taxlaw-2841	2	33	teaching	teaching	NOUN
taxlaw-2841	2	34	at	at	ADP
taxlaw-2841	2	35	columbia	columbia	PROPN
taxlaw-2841	2	36	law	law	NOUN
taxlaw-2841	2	37	school	school	NOUN
taxlaw-2841	2	38	.	.	PUNCT
taxlaw-2841	3	1	i	i	PRON
taxlaw-2841	3	2	am	be	AUX
taxlaw-2841	3	3	thankful	thankful	ADJ
taxlaw-2841	3	4	to	to	ADP
taxlaw-2841	3	5	professor	professor	PROPN
taxlaw-2841	3	6	itamar	itamar	PROPN
taxlaw-2841	3	7	rabinovich	rabinovich	PROPN
taxlaw-2841	3	8	,	,	PUNCT
taxlaw-2841	3	9	dr	dr	PROPN
taxlaw-2841	3	10	.	.	PROPN
taxlaw-2841	3	11	ariel	ariel	PROPN
taxlaw-2841	3	12	roth	roth	PROPN
taxlaw-2841	3	13	,	,	PUNCT
taxlaw-2841	3	14	dr	dr	PROPN
taxlaw-2841	3	15	.	.	PROPN
taxlaw-2841	3	16	michael	michael	PROPN
taxlaw-2841	3	17	koplow	koplow	PROPN
taxlaw-2841	3	18	,	,	PUNCT
taxlaw-2841	3	19	dr	dr	PROPN
taxlaw-2841	3	20	.	.	PROPN
taxlaw-2841	3	21	erika	erika	PROPN
taxlaw-2841	3	22	falk	falk	PROPN
taxlaw-2841	3	23	and	and	CCONJ
taxlaw-2841	3	24	the	the	DET
taxlaw-2841	3	25	israel	israel	PROPN
taxlaw-2841	3	26	institute	institute	PROPN
taxlaw-2841	3	27	for	for	ADP
taxlaw-2841	3	28	their	their	PRON
taxlaw-2841	3	29	wonderful	wonderful	ADJ
taxlaw-2841	3	30	faculty	faculty	NOUN
taxlaw-2841	3	31	exchange	exchange	NOUN
taxlaw-2841	3	32	and	and	CCONJ
taxlaw-2841	3	33	teaching	teaching	NOUN
taxlaw-2841	3	34	fellows	fellow	NOUN
taxlaw-2841	3	35	program	program	NOUN
taxlaw-2841	3	36	that	that	PRON
taxlaw-2841	3	37	generously	generously	ADV
taxlaw-2841	3	38	supported	support	VERB
taxlaw-2841	3	39	my	my	PRON
taxlaw-2841	3	40	time	time	NOUN
taxlaw-2841	3	41	at	at	ADP
taxlaw-2841	3	42	columbia	columbia	PROPN
taxlaw-2841	3	43	university	university	PROPN
taxlaw-2841	3	44	.	.	PUNCT
taxlaw-2841	4	1	i	i	PRON
taxlaw-2841	4	2	appreciate	appreciate	VERB
taxlaw-2841	4	3	the	the	DET
taxlaw-2841	4	4	special	special	ADJ
taxlaw-2841	4	5	contribution	contribution	NOUN
taxlaw-2841	4	6	of	of	ADP
taxlaw-2841	4	7	my	my	PRON
taxlaw-2841	4	8	research	research	NOUN
taxlaw-2841	4	9	assistant	assistant	NOUN
taxlaw-2841	4	10	,	,	PUNCT
taxlaw-2841	4	11	deborah	deborah	PROPN
taxlaw-2841	4	12	plum	plum	PROPN
taxlaw-2841	4	13	,	,	PUNCT
taxlaw-2841	4	14	to	to	ADP
taxlaw-2841	4	15	this	this	DET
taxlaw-2841	4	16	article	article	NOUN
taxlaw-2841	4	17	.	.	PUNCT
taxlaw-2841	5	1	6	6	NUM
taxlaw-2841	5	2	columbia	columbia	PROPN
taxlaw-2841	5	3	journal	journal	PROPN
taxlaw-2841	5	4	of	of	ADP
taxlaw-2841	5	5	tax	tax	NOUN
taxlaw-2841	5	6	law	law	NOUN
taxlaw-2841	5	7	[	[	X
taxlaw-2841	5	8	vol.8:5	vol.8:5	X
taxlaw-2841	5	9	i.	i.	NOUN
taxlaw-2841	5	10	introduction	introduction	NOUN
taxlaw-2841	5	11	........................................................................................................	........................................................................................................	PROPN
taxlaw-2841	5	12	7	7	NUM
taxlaw-2841	5	13	ii	ii	NOUN
taxlaw-2841	5	14	.	.	PUNCT
taxlaw-2841	6	1	the	the	DET
taxlaw-2841	6	2	challenge	challenge	NOUN
taxlaw-2841	6	3	:	:	PUNCT
taxlaw-2841	6	4	international	international	ADJ
taxlaw-2841	6	5	corporate	corporate	ADJ
taxlaw-2841	6	6	tax	tax	NOUN
taxlaw-2841	6	7	avoidance	avoidance	NOUN
taxlaw-2841	6	8	......	......	PUNCT
taxlaw-2841	6	9	13	13	NUM
taxlaw-2841	6	10	a.	a.	NOUN
taxlaw-2841	6	11	the	the	DET
taxlaw-2841	6	12	current	current	ADJ
taxlaw-2841	6	13	international	international	ADJ
taxlaw-2841	6	14	corporate	corporate	ADJ
taxlaw-2841	6	15	tax	tax	NOUN
taxlaw-2841	6	16	regime	regime	NOUN
taxlaw-2841	6	17	on	on	ADP
taxlaw-2841	6	18	american	american	ADJ
taxlaw-2841	6	19	multinationals	multinational	NOUN
taxlaw-2841	6	20	.	.	PUNCT
taxlaw-2841	7	1	13	13	NUM
taxlaw-2841	7	2	b.	b.	NOUN
taxlaw-2841	7	3	avoiding	avoid	VERB
taxlaw-2841	7	4	the	the	DET
taxlaw-2841	7	5	regime	regime	NOUN
taxlaw-2841	7	6	...........................................................................................	...........................................................................................	PUNCT
taxlaw-2841	7	7	17	17	NUM
taxlaw-2841	7	8	c.	c.	NOUN
taxlaw-2841	7	9	the	the	DET
taxlaw-2841	7	10	data	data	NOUN
taxlaw-2841	7	11	...............................................................................................................	...............................................................................................................	PROPN
taxlaw-2841	7	12	19	19	NUM
taxlaw-2841	7	13	iii	iii	NOUN
taxlaw-2841	7	14	.	.	PUNCT
taxlaw-2841	8	1	the	the	DET
taxlaw-2841	8	2	united	united	PROPN
taxlaw-2841	8	3	states	states	PROPN
taxlaw-2841	8	4	response	response	NOUN
taxlaw-2841	8	5	to	to	ADP
taxlaw-2841	8	6	the	the	DET
taxlaw-2841	8	7	challenge	challenge	NOUN
taxlaw-2841	8	8	................................	................................	PUNCT
taxlaw-2841	8	9	22	22	NUM
taxlaw-2841	8	10	a.	a.	NOUN
taxlaw-2841	8	11	ending	end	VERB
taxlaw-2841	8	12	deferral	deferral	NOUN
taxlaw-2841	8	13	:	:	PUNCT
taxlaw-2841	8	14	current	current	ADJ
taxlaw-2841	8	15	worldwide	worldwide	ADJ
taxlaw-2841	8	16	taxation	taxation	NOUN
taxlaw-2841	8	17	...................................................	...................................................	PUNCT
taxlaw-2841	9	1	23	23	NUM
taxlaw-2841	9	2	b.	b.	NOUN
taxlaw-2841	9	3	ending	end	VERB
taxlaw-2841	9	4	worldwide	worldwide	ADJ
taxlaw-2841	9	5	taxation	taxation	NOUN
taxlaw-2841	9	6	:	:	PUNCT
taxlaw-2841	9	7	sole	sole	ADJ
taxlaw-2841	9	8	territorial	territorial	ADJ
taxlaw-2841	9	9	taxation	taxation	NOUN
taxlaw-2841	9	10	......................................	......................................	PUNCT
taxlaw-2841	9	11	24	24	NUM
taxlaw-2841	9	12	c.	c.	NOUN
taxlaw-2841	9	13	in	in	ADP
taxlaw-2841	9	14	between	between	ADP
taxlaw-2841	9	15	worldwide	worldwide	NOUN
taxlaw-2841	9	16	&	&	CCONJ
taxlaw-2841	9	17	territorial	territorial	ADJ
taxlaw-2841	9	18	taxation	taxation	NOUN
taxlaw-2841	9	19	....................................................	....................................................	PUNCT
taxlaw-2841	9	20	25	25	NUM
taxlaw-2841	9	21	d.	d.	PROPN
taxlaw-2841	9	22	minimum	minimum	NOUN
taxlaw-2841	9	23	taxation	taxation	NOUN
taxlaw-2841	9	24	..............................................................................................	..............................................................................................	PUNCT
taxlaw-2841	9	25	27	27	NUM
taxlaw-2841	9	26	e.	e.	NOUN
taxlaw-2841	9	27	limiting	limit	VERB
taxlaw-2841	9	28	corporate	corporate	ADJ
taxlaw-2841	9	29	inversions	inversion	NOUN
taxlaw-2841	9	30	.............................................................................	.............................................................................	PUNCT
taxlaw-2841	9	31	28	28	NUM
taxlaw-2841	9	32	f.	f.	PROPN
taxlaw-2841	9	33	modifying	modify	VERB
taxlaw-2841	9	34	the	the	DET
taxlaw-2841	9	35	u.s	u.s	PROPN
taxlaw-2841	9	36	.	.	PROPN
taxlaw-2841	9	37	bilateral	bilateral	ADJ
taxlaw-2841	9	38	tax	tax	NOUN
taxlaw-2841	9	39	treaty	treaty	NOUN
taxlaw-2841	9	40	law	law	NOUN
taxlaw-2841	9	41	.....................................................	.....................................................	PUNCT
taxlaw-2841	9	42	30	30	NUM
taxlaw-2841	9	43	iv	iv	NOUN
taxlaw-2841	9	44	.	.	PUNCT
taxlaw-2841	10	1	the	the	DET
taxlaw-2841	10	2	g20	g20	PROPN
taxlaw-2841	10	3	/	/	SYM
taxlaw-2841	10	4	oecd	oecd	PROPN
taxlaw-2841	10	5	international	international	ADJ
taxlaw-2841	10	6	response	response	NOUN
taxlaw-2841	10	7	in	in	ADP
taxlaw-2841	10	8	the	the	DET
taxlaw-2841	10	9	beps	bep	NOUN
taxlaw-2841	10	10	project	project	NOUN
taxlaw-2841	10	11	........	........	PUNCT
taxlaw-2841	10	12	31	31	NUM
taxlaw-2841	10	13	v.	v.	ADP
taxlaw-2841	10	14	the	the	DET
taxlaw-2841	10	15	proposed	propose	VERB
taxlaw-2841	10	16	minimum	minimum	ADJ
taxlaw-2841	10	17	global	global	ADJ
taxlaw-2841	10	18	effective	effective	ADJ
taxlaw-2841	10	19	corporate	corporate	ADJ
taxlaw-2841	10	20	tax	tax	NOUN
taxlaw-2841	10	21	rate	rate	NOUN
taxlaw-2841	10	22	as	as	ADP
taxlaw-2841	10	23	general	general	ADJ
taxlaw-2841	10	24	anti	anti	ADJ
taxlaw-2841	10	25	-	-	ADJ
taxlaw-2841	10	26	avoidance	avoidance	ADJ
taxlaw-2841	10	27	rule	rule	NOUN
taxlaw-2841	10	28	............................................................	............................................................	PUNCT
taxlaw-2841	10	29	35	35	NUM
taxlaw-2841	10	30	a.	a.	NOUN
taxlaw-2841	10	31	the	the	DET
taxlaw-2841	10	32	proposal	proposal	NOUN
taxlaw-2841	10	33	........................................................................................................	........................................................................................................	PUNCT
taxlaw-2841	10	34	35	35	NUM
taxlaw-2841	10	35	b.	b.	NOUN
taxlaw-2841	10	36	the	the	DET
taxlaw-2841	10	37	justifications	justification	NOUN
taxlaw-2841	10	38	of	of	ADP
taxlaw-2841	10	39	the	the	DET
taxlaw-2841	10	40	proposal	proposal	NOUN
taxlaw-2841	10	41	........................................................................	........................................................................	PUNCT
taxlaw-2841	10	42	38	38	NUM
taxlaw-2841	10	43	1	1	NUM
taxlaw-2841	10	44	.	.	PUNCT
taxlaw-2841	11	1	endless	endless	ADJ
taxlaw-2841	11	2	possibilities	possibility	NOUN
taxlaw-2841	11	3	of	of	ADP
taxlaw-2841	11	4	international	international	ADJ
taxlaw-2841	11	5	corporate	corporate	ADJ
taxlaw-2841	11	6	tax	tax	NOUN
taxlaw-2841	11	7	avoidance	avoidance	NOUN
taxlaw-2841	11	8	.................	.................	PUNCT
taxlaw-2841	11	9	38	38	NUM
taxlaw-2841	11	10	2	2	NUM
taxlaw-2841	11	11	.	.	PUNCT
taxlaw-2841	11	12	effectiveness	effectiveness	NOUN
taxlaw-2841	11	13	of	of	ADP
taxlaw-2841	11	14	technical	technical	ADJ
taxlaw-2841	11	15	general	general	ADJ
taxlaw-2841	11	16	anti	anti	ADJ
taxlaw-2841	11	17	-	-	ADJ
taxlaw-2841	11	18	avoidance	avoidance	ADJ
taxlaw-2841	11	19	rules	rule	NOUN
taxlaw-2841	11	20	...........................	...........................	PUNCT
taxlaw-2841	12	1	39	39	NUM
taxlaw-2841	12	2	3	3	NUM
taxlaw-2841	12	3	.	.	PUNCT
taxlaw-2841	13	1	reducing	reduce	VERB
taxlaw-2841	13	2	the	the	DET
taxlaw-2841	13	3	lock	lock	NOUN
taxlaw-2841	13	4	out	out	ADP
taxlaw-2841	13	5	effect	effect	NOUN
taxlaw-2841	13	6	........................................................................	........................................................................	PUNCT
taxlaw-2841	13	7	44	44	NUM
taxlaw-2841	13	8	4	4	NUM
taxlaw-2841	13	9	.	.	PUNCT
taxlaw-2841	13	10	limiting	limit	VERB
taxlaw-2841	13	11	profit	profit	NOUN
taxlaw-2841	13	12	shifting	shift	VERB
taxlaw-2841	13	13	..................................................................................	..................................................................................	PUNCT
taxlaw-2841	13	14	45	45	NUM
taxlaw-2841	13	15	5	5	NUM
taxlaw-2841	13	16	.	.	PUNCT
taxlaw-2841	14	1	u.s	u.s	PROPN
taxlaw-2841	14	2	.	.	PROPN
taxlaw-2841	14	3	competitiveness	competitiveness	NOUN
taxlaw-2841	14	4	.....................................................................................	.....................................................................................	PUNCT
taxlaw-2841	14	5	46	46	NUM
taxlaw-2841	14	6	6	6	NUM
taxlaw-2841	14	7	.	.	PUNCT
taxlaw-2841	14	8	fairness	fairness	NOUN
taxlaw-2841	14	9	.........................................................................................................	.........................................................................................................	PROPN
taxlaw-2841	15	1	47	47	NUM
taxlaw-2841	15	2	7	7	NUM
taxlaw-2841	15	3	.	.	PUNCT
taxlaw-2841	15	4	economic	economic	ADJ
taxlaw-2841	15	5	efficiency	efficiency	NOUN
taxlaw-2841	15	6	......................................................................................	......................................................................................	PUNCT
taxlaw-2841	15	7	49	49	NUM
taxlaw-2841	15	8	8	8	NUM
taxlaw-2841	15	9	.	.	PUNCT
taxlaw-2841	16	1	political	political	ADJ
taxlaw-2841	16	2	feasibility	feasibility	NOUN
taxlaw-2841	16	3	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2841	16	4	49	49	NUM
taxlaw-2841	16	5	9	9	NUM
taxlaw-2841	16	6	.	.	PUNCT
taxlaw-2841	16	7	constructive	constructive	ADJ
taxlaw-2841	16	8	unilateralism	unilateralism	NOUN
taxlaw-2841	16	9	...........................................................................	...........................................................................	PUNCT
taxlaw-2841	16	10	51	51	NUM
taxlaw-2841	16	11	c.	c.	NOUN
taxlaw-2841	16	12	comparisons	comparison	NOUN
taxlaw-2841	16	13	:	:	PUNCT
taxlaw-2841	16	14	the	the	DET
taxlaw-2841	16	15	proposal	proposal	NOUN
taxlaw-2841	16	16	&	&	CCONJ
taxlaw-2841	16	17	other	other	ADJ
taxlaw-2841	16	18	proposals	proposal	NOUN
taxlaw-2841	16	19	of	of	ADP
taxlaw-2841	16	20	minimum	minimum	ADJ
taxlaw-2841	16	21	taxation	taxation	NOUN
taxlaw-2841	16	22	..............	..............	PUNCT
taxlaw-2841	17	1	52	52	NUM
taxlaw-2841	17	2	1	1	NUM
taxlaw-2841	17	3	.	.	PUNCT
taxlaw-2841	18	1	former	former	ADJ
taxlaw-2841	18	2	president	president	PROPN
taxlaw-2841	18	3	obama	obama	PROPN
taxlaw-2841	18	4	’s	’s	PART
taxlaw-2841	18	5	19	19	NUM
taxlaw-2841	18	6	%	%	NOUN
taxlaw-2841	18	7	minimum	minimum	ADJ
taxlaw-2841	18	8	tax	tax	NOUN
taxlaw-2841	18	9	on	on	ADP
taxlaw-2841	18	10	future	future	ADJ
taxlaw-2841	18	11	foreign	foreign	ADJ
taxlaw-2841	18	12	income	income	NOUN
taxlaw-2841	18	13	52	52	NUM
taxlaw-2841	18	14	2	2	NUM
taxlaw-2841	18	15	.	.	PUNCT
taxlaw-2841	19	1	shay	shay	PROPN
taxlaw-2841	19	2	,	,	PUNCT
taxlaw-2841	19	3	fleming	fleming	PROPN
taxlaw-2841	19	4	&	&	CCONJ
taxlaw-2841	19	5	peroni	peroni	PROPN
taxlaw-2841	19	6	interim	interim	ADJ
taxlaw-2841	19	7	minimum	minimum	NOUN
taxlaw-2841	19	8	tax	tax	NOUN
taxlaw-2841	19	9	............................................	............................................	PUNCT
taxlaw-2841	19	10	53	53	NUM
taxlaw-2841	19	11	3	3	NUM
taxlaw-2841	19	12	.	.	PUNCT
taxlaw-2841	19	13	grubert	grubert	PROPN
taxlaw-2841	19	14	&	&	CCONJ
taxlaw-2841	19	15	altshuler	altshuler	PROPN
taxlaw-2841	19	16	minimum	minimum	ADJ
taxlaw-2841	19	17	tax	tax	NOUN
taxlaw-2841	19	18	versions	version	NOUN
taxlaw-2841	19	19	................................................	................................................	PUNCT
taxlaw-2841	19	20	54	54	NUM
taxlaw-2841	19	21	d.	d.	NOUN
taxlaw-2841	19	22	exploring	explore	VERB
taxlaw-2841	19	23	counter	counter	ADJ
taxlaw-2841	19	24	arguments	argument	NOUN
taxlaw-2841	19	25	.............................................................................	.............................................................................	PUNCT
taxlaw-2841	19	26	54	54	NUM
taxlaw-2841	19	27	1	1	NUM
taxlaw-2841	19	28	.	.	PUNCT
taxlaw-2841	20	1	the	the	DET
taxlaw-2841	20	2	presumption	presumption	NOUN
taxlaw-2841	20	3	of	of	ADP
taxlaw-2841	20	4	illegitimate	illegitimate	ADJ
taxlaw-2841	20	5	tax	tax	NOUN
taxlaw-2841	20	6	avoidance	avoidance	NOUN
taxlaw-2841	20	7	based	base	VERB
taxlaw-2841	20	8	on	on	ADP
taxlaw-2841	20	9	low	low	ADJ
taxlaw-2841	20	10	effective	effective	ADJ
taxlaw-2841	20	11	corporate	corporate	ADJ
taxlaw-2841	20	12	tax	tax	NOUN
taxlaw-2841	20	13	rate	rate	NOUN
taxlaw-2841	20	14	is	be	AUX
taxlaw-2841	20	15	too	too	ADV
taxlaw-2841	20	16	strong	strong	ADJ
taxlaw-2841	20	17	.................................................................	.................................................................	PUNCT
taxlaw-2841	21	1	54	54	NUM
taxlaw-2841	21	2	2	2	NUM
taxlaw-2841	21	3	.	.	PUNCT
taxlaw-2841	21	4	unilateralism	unilateralism	NOUN
taxlaw-2841	21	5	&	&	CCONJ
taxlaw-2841	21	6	contradiction	contradiction	NOUN
taxlaw-2841	21	7	with	with	ADP
taxlaw-2841	21	8	treaty	treaty	NOUN
taxlaw-2841	21	9	law	law	NOUN
taxlaw-2841	21	10	..........................................	..........................................	PUNCT
taxlaw-2841	21	11	55	55	NUM
taxlaw-2841	21	12	vi	vi	NOUN
taxlaw-2841	21	13	.	.	PROPN
taxlaw-2841	21	14	conclusion	conclusion	NOUN
taxlaw-2841	21	15	..........................................................................................................	..........................................................................................................	PUNCT
taxlaw-2841	22	1	55	55	NUM
taxlaw-2841	22	2	2017	2017	NUM
taxlaw-2841	22	3	]	]	PUNCT
taxlaw-2841	22	4	minimum	minimum	ADJ
taxlaw-2841	22	5	global	global	ADJ
taxlaw-2841	22	6	effective	effective	ADJ
taxlaw-2841	22	7	corporate	corporate	ADJ
taxlaw-2841	22	8	tax	tax	NOUN
taxlaw-2841	22	9	rate	rate	NOUN
taxlaw-2841	22	10	7	7	NUM
taxlaw-2841	23	1	but	but	CCONJ
taxlaw-2841	23	2	there	there	PRON
taxlaw-2841	23	3	are	be	VERB
taxlaw-2841	23	4	some	some	DET
taxlaw-2841	23	5	areas	area	NOUN
taxlaw-2841	23	6	where	where	SCONJ
taxlaw-2841	23	7	we	we	PRON
taxlaw-2841	23	8	just	just	ADV
taxlaw-2841	23	9	have	have	VERB
taxlaw-2841	23	10	to	to	PART
taxlaw-2841	23	11	be	be	AUX
taxlaw-2841	23	12	honest	honest	ADJ
taxlaw-2841	23	13	-it	-it	NOUN
taxlaw-2841	23	14	has	have	AUX
taxlaw-2841	23	15	been	be	AUX
taxlaw-2841	23	16	difficult	difficult	ADJ
taxlaw-2841	23	17	to	to	PART
taxlaw-2841	23	18	find	find	VERB
taxlaw-2841	23	19	agreement	agreement	NOUN
taxlaw-2841	23	20	over	over	ADP
taxlaw-2841	23	21	the	the	DET
taxlaw-2841	23	22	last	last	ADJ
taxlaw-2841	23	23	seven	seven	NUM
taxlaw-2841	23	24	years	year	NOUN
taxlaw-2841	23	25	.	.	PUNCT
taxlaw-2841	24	1	and	and	CCONJ
taxlaw-2841	24	2	a	a	DET
taxlaw-2841	24	3	lot	lot	NOUN
taxlaw-2841	24	4	of	of	ADP
taxlaw-2841	24	5	them	they	PRON
taxlaw-2841	24	6	fall	fall	VERB
taxlaw-2841	24	7	under	under	ADP
taxlaw-2841	24	8	the	the	DET
taxlaw-2841	24	9	category	category	NOUN
taxlaw-2841	24	10	of	of	ADP
taxlaw-2841	24	11	what	what	DET
taxlaw-2841	24	12	role	role	NOUN
taxlaw-2841	24	13	the	the	DET
taxlaw-2841	24	14	government	government	NOUN
taxlaw-2841	24	15	should	should	AUX
taxlaw-2841	24	16	play	play	VERB
taxlaw-2841	24	17	in	in	ADP
taxlaw-2841	24	18	making	make	VERB
taxlaw-2841	24	19	sure	sure	ADJ
taxlaw-2841	24	20	the	the	DET
taxlaw-2841	24	21	system	system	NOUN
taxlaw-2841	24	22	’s	’s	AUX
taxlaw-2841	24	23	not	not	PART
taxlaw-2841	24	24	rigged	rig	VERB
taxlaw-2841	24	25	in	in	ADP
taxlaw-2841	24	26	favor	favor	NOUN
taxlaw-2841	24	27	of	of	ADP
taxlaw-2841	24	28	the	the	DET
taxlaw-2841	24	29	wealthiest	wealthy	ADJ
taxlaw-2841	24	30	and	and	CCONJ
taxlaw-2841	24	31	biggest	big	ADJ
taxlaw-2841	24	32	corporations	corporation	NOUN
taxlaw-2841	24	33	.	.	PUNCT
taxlaw-2841	25	1	and	and	CCONJ
taxlaw-2841	25	2	it	it	PRON
taxlaw-2841	25	3	's	be	AUX
taxlaw-2841	25	4	an	an	DET
taxlaw-2841	25	5	honest	honest	ADJ
taxlaw-2841	25	6	disagreement	disagreement	NOUN
taxlaw-2841	25	7	,	,	PUNCT
taxlaw-2841	25	8	and	and	CCONJ
taxlaw-2841	25	9	the	the	DET
taxlaw-2841	25	10	american	american	ADJ
taxlaw-2841	25	11	people	people	NOUN
taxlaw-2841	25	12	have	have	VERB
taxlaw-2841	25	13	a	a	DET
taxlaw-2841	25	14	choice	choice	NOUN
taxlaw-2841	25	15	to	to	PART
taxlaw-2841	25	16	make	make	VERB
taxlaw-2841	25	17	.	.	PUNCT
taxlaw-2841	26	1	i	i	PRON
taxlaw-2841	26	2	believe	believe	VERB
taxlaw-2841	26	3	a	a	DET
taxlaw-2841	26	4	thriving	thrive	VERB
taxlaw-2841	26	5	private	private	ADJ
taxlaw-2841	26	6	sector	sector	NOUN
taxlaw-2841	26	7	is	be	AUX
taxlaw-2841	26	8	the	the	DET
taxlaw-2841	26	9	lifeblood	lifeblood	NOUN
taxlaw-2841	26	10	of	of	ADP
taxlaw-2841	26	11	our	our	PRON
taxlaw-2841	26	12	economy	economy	NOUN
taxlaw-2841	26	13	.	.	PUNCT
taxlaw-2841	27	1	i	i	PRON
taxlaw-2841	27	2	think	think	VERB
taxlaw-2841	27	3	there	there	PRON
taxlaw-2841	27	4	are	be	VERB
taxlaw-2841	27	5	outdated	outdated	ADJ
taxlaw-2841	27	6	regulations	regulation	NOUN
taxlaw-2841	27	7	that	that	PRON
taxlaw-2841	27	8	need	need	VERB
taxlaw-2841	27	9	to	to	PART
taxlaw-2841	27	10	be	be	AUX
taxlaw-2841	27	11	changed	change	VERB
taxlaw-2841	27	12	.	.	PUNCT
taxlaw-2841	28	1	there	there	PRON
taxlaw-2841	28	2	is	be	VERB
taxlaw-2841	28	3	red	red	ADJ
taxlaw-2841	28	4	tape	tape	NOUN
taxlaw-2841	28	5	that	that	PRON
taxlaw-2841	28	6	needs	need	VERB
taxlaw-2841	28	7	to	to	PART
taxlaw-2841	28	8	be	be	AUX
taxlaw-2841	28	9	cut	cut	VERB
taxlaw-2841	28	10	.	.	PUNCT
taxlaw-2841	29	1	…	…	PUNCT
taxlaw-2841	29	2	but	but	CCONJ
taxlaw-2841	29	3	after	after	ADP
taxlaw-2841	29	4	years	year	NOUN
taxlaw-2841	29	5	now	now	ADV
taxlaw-2841	29	6	of	of	ADP
taxlaw-2841	29	7	record	record	ADJ
taxlaw-2841	29	8	corporate	corporate	ADJ
taxlaw-2841	29	9	profits	profit	NOUN
taxlaw-2841	29	10	,	,	PUNCT
taxlaw-2841	29	11	working	work	VERB
taxlaw-2841	29	12	families	family	NOUN
taxlaw-2841	29	13	wo	will	AUX
taxlaw-2841	29	14	n’t	not	PART
taxlaw-2841	29	15	get	get	VERB
taxlaw-2841	29	16	more	more	ADJ
taxlaw-2841	29	17	opportunity	opportunity	NOUN
taxlaw-2841	29	18	or	or	CCONJ
taxlaw-2841	29	19	bigger	big	ADJ
taxlaw-2841	29	20	paychecks	paycheck	NOUN
taxlaw-2841	29	21	just	just	ADV
taxlaw-2841	29	22	by	by	ADP
taxlaw-2841	29	23	letting	let	VERB
taxlaw-2841	29	24	big	big	ADJ
taxlaw-2841	29	25	banks	bank	NOUN
taxlaw-2841	29	26	or	or	CCONJ
taxlaw-2841	29	27	big	big	ADJ
taxlaw-2841	29	28	oil	oil	NOUN
taxlaw-2841	29	29	or	or	CCONJ
taxlaw-2841	29	30	hedge	hedge	NOUN
taxlaw-2841	29	31	funds	fund	NOUN
taxlaw-2841	29	32	make	make	VERB
taxlaw-2841	29	33	their	their	PRON
taxlaw-2841	29	34	own	own	ADJ
taxlaw-2841	29	35	rules	rule	NOUN
taxlaw-2841	29	36	at	at	ADP
taxlaw-2841	29	37	everybody	everybody	PRON
taxlaw-2841	29	38	else	else	ADV
taxlaw-2841	29	39	’s	’s	PART
taxlaw-2841	29	40	expense	expense	NOUN
taxlaw-2841	29	41	.	.	PUNCT
taxlaw-2841	30	1	middle	middle	ADJ
taxlaw-2841	30	2	-	-	PUNCT
taxlaw-2841	30	3	class	class	NOUN
taxlaw-2841	30	4	families	family	NOUN
taxlaw-2841	30	5	are	be	AUX
taxlaw-2841	30	6	not	not	PART
taxlaw-2841	30	7	going	go	VERB
taxlaw-2841	30	8	to	to	PART
taxlaw-2841	30	9	feel	feel	VERB
taxlaw-2841	30	10	more	more	ADV
taxlaw-2841	30	11	secure	secure	ADJ
taxlaw-2841	30	12	because	because	SCONJ
taxlaw-2841	30	13	we	we	PRON
taxlaw-2841	30	14	allowed	allow	VERB
taxlaw-2841	30	15	attacks	attack	NOUN
taxlaw-2841	30	16	on	on	ADP
taxlaw-2841	30	17	collective	collective	ADJ
taxlaw-2841	30	18	bargaining	bargaining	NOUN
taxlaw-2841	30	19	to	to	PART
taxlaw-2841	30	20	go	go	VERB
taxlaw-2841	30	21	unanswered	unanswered	ADJ
taxlaw-2841	30	22	.	.	PUNCT
taxlaw-2841	31	1	food	food	NOUN
taxlaw-2841	31	2	stamp	stamp	NOUN
taxlaw-2841	31	3	recipients	recipient	NOUN
taxlaw-2841	31	4	did	do	AUX
taxlaw-2841	31	5	not	not	PART
taxlaw-2841	31	6	cause	cause	VERB
taxlaw-2841	31	7	the	the	DET
taxlaw-2841	31	8	financial	financial	ADJ
taxlaw-2841	31	9	crisis	crisis	NOUN
taxlaw-2841	31	10	;	;	PUNCT
taxlaw-2841	31	11	recklessness	recklessness	NOUN
taxlaw-2841	31	12	on	on	ADP
taxlaw-2841	31	13	wall	wall	PROPN
taxlaw-2841	31	14	street	street	PROPN
taxlaw-2841	31	15	did	do	VERB
taxlaw-2841	31	16	.	.	PUNCT
taxlaw-2841	32	1	immigrants	immigrant	NOUN
taxlaw-2841	32	2	are	be	AUX
taxlaw-2841	32	3	n’t	not	PART
taxlaw-2841	32	4	the	the	DET
taxlaw-2841	32	5	principal	principal	ADJ
taxlaw-2841	32	6	reason	reason	NOUN
taxlaw-2841	32	7	wages	wage	NOUN
taxlaw-2841	32	8	have	have	AUX
taxlaw-2841	32	9	n’t	not	PART
taxlaw-2841	32	10	gone	go	VERB
taxlaw-2841	32	11	up	up	ADV
taxlaw-2841	32	12	;	;	PUNCT
taxlaw-2841	32	13	those	those	DET
taxlaw-2841	32	14	decisions	decision	NOUN
taxlaw-2841	32	15	are	be	AUX
taxlaw-2841	32	16	made	make	VERB
taxlaw-2841	32	17	in	in	ADP
taxlaw-2841	32	18	the	the	DET
taxlaw-2841	32	19	boardrooms	boardroom	NOUN
taxlaw-2841	32	20	that	that	PRON
taxlaw-2841	32	21	all	all	PRON
taxlaw-2841	32	22	too	too	ADV
taxlaw-2841	32	23	often	often	ADV
taxlaw-2841	32	24	put	put	VERB
taxlaw-2841	32	25	quarterly	quarterly	ADJ
taxlaw-2841	32	26	earnings	earning	NOUN
taxlaw-2841	32	27	over	over	ADP
taxlaw-2841	32	28	long	long	ADJ
taxlaw-2841	32	29	-	-	PUNCT
taxlaw-2841	32	30	term	term	NOUN
taxlaw-2841	32	31	returns	return	NOUN
taxlaw-2841	32	32	.	.	PUNCT
taxlaw-2841	33	1	it	it	PRON
taxlaw-2841	33	2	’s	’	VERB
taxlaw-2841	33	3	sure	sure	ADJ
taxlaw-2841	33	4	not	not	PART
taxlaw-2841	33	5	the	the	DET
taxlaw-2841	33	6	average	average	ADJ
taxlaw-2841	33	7	family	family	NOUN
taxlaw-2841	33	8	watching	watch	VERB
taxlaw-2841	33	9	tonight	tonight	NOUN
taxlaw-2841	33	10	that	that	PRON
taxlaw-2841	33	11	avoids	avoid	VERB
taxlaw-2841	33	12	paying	pay	VERB
taxlaw-2841	33	13	taxes	taxis	NOUN
taxlaw-2841	33	14	through	through	ADP
taxlaw-2841	33	15	offshore	offshore	ADJ
taxlaw-2841	33	16	accounts	account	NOUN
taxlaw-2841	33	17	.	.	PUNCT
taxlaw-2841	34	1	the	the	DET
taxlaw-2841	34	2	point	point	NOUN
taxlaw-2841	34	3	is	be	AUX
taxlaw-2841	34	4	,	,	PUNCT
taxlaw-2841	34	5	i	i	PRON
taxlaw-2841	34	6	believe	believe	VERB
taxlaw-2841	34	7	that	that	SCONJ
taxlaw-2841	34	8	in	in	ADP
taxlaw-2841	34	9	this	this	DET
taxlaw-2841	34	10	new	new	ADJ
taxlaw-2841	34	11	economy	economy	NOUN
taxlaw-2841	34	12	,	,	PUNCT
taxlaw-2841	34	13	workers	worker	NOUN
taxlaw-2841	34	14	and	and	CCONJ
taxlaw-2841	34	15	startups	startup	NOUN
taxlaw-2841	34	16	and	and	CCONJ
taxlaw-2841	34	17	small	small	ADJ
taxlaw-2841	34	18	businesses	business	NOUN
taxlaw-2841	34	19	need	need	VERB
taxlaw-2841	34	20	more	more	ADJ
taxlaw-2841	34	21	of	of	ADP
taxlaw-2841	34	22	a	a	DET
taxlaw-2841	34	23	voice	voice	NOUN
taxlaw-2841	34	24	,	,	PUNCT
taxlaw-2841	34	25	not	not	PART
taxlaw-2841	34	26	less	less	ADJ
taxlaw-2841	34	27	.	.	PUNCT
taxlaw-2841	35	1	the	the	DET
taxlaw-2841	35	2	rules	rule	NOUN
taxlaw-2841	35	3	should	should	AUX
taxlaw-2841	35	4	work	work	VERB
taxlaw-2841	35	5	for	for	ADP
taxlaw-2841	35	6	them	they	PRON
taxlaw-2841	35	7	.	.	PUNCT
taxlaw-2841	36	1	and	and	CCONJ
taxlaw-2841	36	2	i	i	PRON
taxlaw-2841	36	3	'm	be	AUX
taxlaw-2841	36	4	not	not	PART
taxlaw-2841	36	5	alone	alone	ADJ
taxlaw-2841	36	6	in	in	ADP
taxlaw-2841	36	7	this	this	PRON
taxlaw-2841	36	8	.	.	PUNCT
taxlaw-2841	37	1	this	this	DET
taxlaw-2841	37	2	year	year	NOUN
taxlaw-2841	37	3	i	i	PRON
taxlaw-2841	37	4	plan	plan	VERB
taxlaw-2841	37	5	to	to	PART
taxlaw-2841	37	6	lift	lift	VERB
taxlaw-2841	37	7	up	up	ADP
taxlaw-2841	37	8	the	the	DET
taxlaw-2841	37	9	many	many	ADJ
taxlaw-2841	37	10	businesses	business	NOUN
taxlaw-2841	37	11	who	who	PRON
taxlaw-2841	37	12	’ve	’ve	VERB
taxlaw-2841	37	13	figured	figure	VERB
taxlaw-2841	37	14	out	out	ADP
taxlaw-2841	37	15	that	that	SCONJ
taxlaw-2841	37	16	doing	do	VERB
taxlaw-2841	37	17	right	right	NOUN
taxlaw-2841	37	18	by	by	ADP
taxlaw-2841	37	19	their	their	PRON
taxlaw-2841	37	20	workers	worker	NOUN
taxlaw-2841	37	21	or	or	CCONJ
taxlaw-2841	37	22	their	their	PRON
taxlaw-2841	37	23	customers	customer	NOUN
taxlaw-2841	37	24	or	or	CCONJ
taxlaw-2841	37	25	their	their	PRON
taxlaw-2841	37	26	communities	community	NOUN
taxlaw-2841	37	27	ends	end	VERB
taxlaw-2841	37	28	up	up	ADP
taxlaw-2841	37	29	being	be	AUX
taxlaw-2841	37	30	good	good	ADJ
taxlaw-2841	37	31	for	for	ADP
taxlaw-2841	37	32	their	their	PRON
taxlaw-2841	37	33	shareholders	shareholder	NOUN
taxlaw-2841	37	34	.	.	PUNCT
taxlaw-2841	38	1	and	and	CCONJ
taxlaw-2841	38	2	i	i	PRON
taxlaw-2841	38	3	want	want	VERB
taxlaw-2841	38	4	to	to	PART
taxlaw-2841	38	5	spread	spread	VERB
taxlaw-2841	38	6	those	those	DET
taxlaw-2841	38	7	best	good	ADJ
taxlaw-2841	38	8	practices	practice	NOUN
taxlaw-2841	38	9	across	across	ADP
taxlaw-2841	38	10	america	america	PROPN
taxlaw-2841	38	11	.	.	PUNCT
taxlaw-2841	39	1	that	that	PRON
taxlaw-2841	39	2	's	be	AUX
taxlaw-2841	39	3	part	part	NOUN
taxlaw-2841	39	4	of	of	ADP
taxlaw-2841	39	5	a	a	DET
taxlaw-2841	39	6	brighter	bright	ADJ
taxlaw-2841	39	7	future	future	NOUN
taxlaw-2841	39	8	.	.	PUNCT
taxlaw-2841	40	1	(	(	PUNCT
taxlaw-2841	40	2	barack	barack	PROPN
taxlaw-2841	40	3	obama	obama	PROPN
taxlaw-2841	40	4	,	,	PUNCT
taxlaw-2841	40	5	former	former	ADJ
taxlaw-2841	40	6	president	president	NOUN
taxlaw-2841	40	7	of	of	ADP
taxlaw-2841	40	8	the	the	DET
taxlaw-2841	40	9	united	united	PROPN
taxlaw-2841	40	10	states)1	states)1	PROPN
taxlaw-2841	40	11	i.	i.	PROPN
taxlaw-2841	40	12	introduction	introduction	NOUN
taxlaw-2841	40	13	more	more	ADJ
taxlaw-2841	40	14	than	than	ADP
taxlaw-2841	40	15	$	$	SYM
taxlaw-2841	40	16	2	2	NUM
taxlaw-2841	40	17	trillion	trillion	NUM
taxlaw-2841	40	18	of	of	ADP
taxlaw-2841	40	19	foreign	foreign	ADJ
taxlaw-2841	40	20	profits	profit	NOUN
taxlaw-2841	40	21	generated	generate	VERB
taxlaw-2841	40	22	by	by	ADP
taxlaw-2841	40	23	american	american	ADJ
taxlaw-2841	40	24	multinationals	multinational	NOUN
taxlaw-2841	40	25	is	be	AUX
taxlaw-2841	40	26	purposefully	purposefully	ADV
taxlaw-2841	40	27	locked	lock	VERB
taxlaw-2841	40	28	out	out	ADP
taxlaw-2841	40	29	of	of	ADP
taxlaw-2841	40	30	the	the	DET
taxlaw-2841	40	31	united	united	PROPN
taxlaw-2841	40	32	states2	states2	PROPN
taxlaw-2841	40	33	in	in	ADP
taxlaw-2841	40	34	order	order	NOUN
taxlaw-2841	40	35	to	to	PART
taxlaw-2841	40	36	avoid	avoid	VERB
taxlaw-2841	40	37	u.s	u.s	PROPN
taxlaw-2841	40	38	.	.	PROPN
taxlaw-2841	40	39	taxation	taxation	NOUN
taxlaw-2841	40	40	upon	upon	SCONJ
taxlaw-2841	40	41	repatriation	repatriation	NOUN
taxlaw-2841	40	42	and	and	CCONJ
taxlaw-2841	40	43	to	to	PART
taxlaw-2841	40	44	benefit	benefit	VERB
taxlaw-2841	40	45	from	from	ADP
taxlaw-2841	40	46	the	the	DET
taxlaw-2841	40	47	deferral	deferral	ADJ
taxlaw-2841	40	48	rule	rule	NOUN
taxlaw-2841	40	49	of	of	ADP
taxlaw-2841	40	50	the	the	DET
taxlaw-2841	40	51	u.s	u.s	PROPN
taxlaw-2841	40	52	.	.	PROPN
taxlaw-2841	40	53	internal	internal	ADJ
taxlaw-2841	40	54	revenue	revenue	NOUN
taxlaw-2841	40	55	code,3	code,3	NOUN
taxlaw-2841	40	56	which	which	PRON
taxlaw-2841	40	57	allows	allow	VERB
taxlaw-2841	40	58	u.s	u.s	PROPN
taxlaw-2841	40	59	.	.	PROPN
taxlaw-2841	40	60	corporations	corporation	NOUN
taxlaw-2841	40	61	with	with	ADP
taxlaw-2841	40	62	controlled	control	VERB
taxlaw-2841	40	63	foreign	foreign	ADJ
taxlaw-2841	40	64	corporations	corporation	NOUN
taxlaw-2841	40	65	(	(	PUNCT
taxlaw-2841	40	66	cfcs	cfcs	PROPN
taxlaw-2841	40	67	)	)	PUNCT
taxlaw-2841	40	68	to	to	PART
taxlaw-2841	40	69	defer	defer	VERB
taxlaw-2841	40	70	taxation	taxation	NOUN
taxlaw-2841	40	71	of	of	ADP
taxlaw-2841	40	72	the	the	DET
taxlaw-2841	40	73	foreign	foreign	NOUN
taxlaw-2841	40	74	-	-	PUNCT
taxlaw-2841	40	75	sourced	source	VERB
taxlaw-2841	40	76	active	active	ADJ
taxlaw-2841	40	77	income	income	NOUN
taxlaw-2841	40	78	of	of	ADP
taxlaw-2841	40	79	the	the	DET
taxlaw-2841	40	80	cfc	cfc	PROPN
taxlaw-2841	40	81	subsidiary	subsidiary	NOUN
taxlaw-2841	40	82	until	until	SCONJ
taxlaw-2841	40	83	it	it	PRON
taxlaw-2841	40	84	is	be	AUX
taxlaw-2841	40	85	repatriated	repatriate	VERB
taxlaw-2841	40	86	1	1	NUM
taxlaw-2841	40	87	former	former	ADJ
taxlaw-2841	40	88	president	president	NOUN
taxlaw-2841	40	89	obama	obama	PROPN
taxlaw-2841	40	90	,	,	PUNCT
taxlaw-2841	40	91	final	final	ADJ
taxlaw-2841	40	92	state	state	NOUN
taxlaw-2841	40	93	of	of	ADP
taxlaw-2841	40	94	the	the	DET
taxlaw-2841	40	95	union	union	NOUN
taxlaw-2841	40	96	,	,	PUNCT
taxlaw-2841	40	97	(	(	PUNCT
taxlaw-2841	40	98	jan	jan	PROPN
taxlaw-2841	40	99	.	.	PROPN
taxlaw-2841	40	100	12	12	NUM
taxlaw-2841	40	101	,	,	PUNCT
taxlaw-2841	40	102	2016	2016	NUM
taxlaw-2841	40	103	)	)	PUNCT
taxlaw-2841	40	104	(	(	PUNCT
taxlaw-2841	40	105	http://www.whitehouse.gov/sotu	http://www.whitehouse.gov/sotu	PROPN
taxlaw-2841	40	106	)	)	PUNCT
taxlaw-2841	40	107	(	(	PUNCT
taxlaw-2841	40	108	19:40	19:40	NUM
taxlaw-2841	40	109	-	-	SYM
taxlaw-2841	40	110	22:45	22:45	NUM
taxlaw-2841	40	111	)	)	PUNCT
taxlaw-2841	40	112	;	;	PUNCT
taxlaw-2841	41	1	http://www.whitehouse.gov/the-pressoffice/2016/01/12/remarks-president-barack-obama-%e2%80%93-prepared-delivery-state-union-address	http://www.whitehouse.gov/the-pressoffice/2016/01/12/remarks-president-barack-obama-%e2%80%93-prepared-delivery-state-union-address	NUM
taxlaw-2841	42	1	[	[	X
taxlaw-2841	42	2	http://perma.cc/cjn6-2j2	http://perma.cc/cjn6-2j2	NOUN
taxlaw-2841	42	3	g	g	NOUN
taxlaw-2841	42	4	]	]	PUNCT
taxlaw-2841	42	5	.	.	PUNCT
taxlaw-2841	42	6	2	2	NUM
taxlaw-2841	42	7	see	see	VERB
taxlaw-2841	42	8	parking	park	VERB
taxlaw-2841	42	9	a	a	DET
taxlaw-2841	42	10	-	-	PUNCT
taxlaw-2841	42	11	lot	lot	NOUN
taxlaw-2841	42	12	overseas	overseas	ADV
taxlaw-2841	42	13	,	,	PUNCT
taxlaw-2841	42	14	credit	credit	NOUN
taxlaw-2841	42	15	suisse	suisse	NOUN
taxlaw-2841	42	16	(	(	PUNCT
taxlaw-2841	42	17	mar	mar	PROPN
taxlaw-2841	42	18	.	.	PROPN
taxlaw-2841	42	19	17	17	NUM
taxlaw-2841	42	20	,	,	PUNCT
taxlaw-2841	42	21	2015	2015	NUM
taxlaw-2841	42	22	)	)	PUNCT
taxlaw-2841	42	23	,	,	PUNCT
taxlaw-2841	42	24	http://doc.research-andanalytics.csfb.com/docview?language=eng&format=pdf&source_id=em&document_id=1045617491&ser	http://doc.research-andanalytics.csfb.com/docview?language=eng&format=pdf&source_id=em&document_id=1045617491&ser	NOUN
taxlaw-2841	42	25	ialid	ialid	NOUN
taxlaw-2841	42	26	=	=	SYM
taxlaw-2841	42	27	jhde13pmaivwzhranjgldcv3rbekre9uz%2bzu3zxtqu0%3d	jhde13pmaivwzhranjgldcv3rbekre9uz%2bzu3zxtqu0%3d	X
taxlaw-2841	42	28	[	[	X
taxlaw-2841	42	29	http://perma.cc/8bfz-r7tz	http://perma.cc/8bfz-r7tz	X
taxlaw-2841	42	30	]	]	X
taxlaw-2841	42	31	(	(	PUNCT
taxlaw-2841	42	32	last	last	ADV
taxlaw-2841	42	33	visited	visit	VERB
taxlaw-2841	42	34	nov	nov	PROPN
taxlaw-2841	42	35	.	.	PROPN
taxlaw-2841	42	36	29	29	NUM
taxlaw-2841	42	37	,	,	PUNCT
taxlaw-2841	42	38	2016	2016	NUM
taxlaw-2841	42	39	)	)	PUNCT
taxlaw-2841	42	40	;	;	PUNCT
taxlaw-2841	42	41	john	john	PROPN
taxlaw-2841	42	42	l.	l.	PROPN
taxlaw-2841	42	43	campbell	campbell	PROPN
taxlaw-2841	42	44	et	et	PROPN
taxlaw-2841	42	45	al	al	PROPN
taxlaw-2841	42	46	,	,	PUNCT
taxlaw-2841	42	47	u.s	u.s	PROPN
taxlaw-2841	42	48	.	.	PROPN
taxlaw-2841	42	49	multinational	multinational	ADJ
taxlaw-2841	42	50	corporations	corporation	NOUN
taxlaw-2841	42	51	’	'	PUNCT
taxlaw-2841	42	52	foreign	foreign	ADJ
taxlaw-2841	42	53	cash	cash	NOUN
taxlaw-2841	42	54	holdings	holding	NOUN
taxlaw-2841	42	55	:	:	PUNCT
taxlaw-2841	42	56	an	an	DET
taxlaw-2841	42	57	empirical	empirical	ADJ
taxlaw-2841	42	58	estimate	estimate	NOUN
taxlaw-2841	42	59	and	and	CCONJ
taxlaw-2841	42	60	its	its	PRON
taxlaw-2841	42	61	valuation	valuation	NOUN
taxlaw-2841	42	62	,	,	PUNCT
taxlaw-2841	42	63	(	(	PUNCT
taxlaw-2841	42	64	2014	2014	NUM
taxlaw-2841	42	65	)	)	PUNCT
taxlaw-2841	42	66	,	,	PUNCT
taxlaw-2841	42	67	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2277804	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2277804	PROPN
taxlaw-2841	42	68	;	;	PUNCT
taxlaw-2841	42	69	republican	republican	ADJ
taxlaw-2841	42	70	staff	staff	NOUN
taxlaw-2841	42	71	,	,	PUNCT
taxlaw-2841	42	72	s.	s.	PROPN
taxlaw-2841	42	73	fin	fin	PROPN
taxlaw-2841	42	74	.	.	PUNCT
taxlaw-2841	43	1	comm	comm	NOUN
taxlaw-2841	43	2	.	.	PUNCT
taxlaw-2841	43	3	,	,	PUNCT
taxlaw-2841	43	4	comprehensive	comprehensive	ADJ
taxlaw-2841	43	5	tax	tax	NOUN
taxlaw-2841	43	6	reform	reform	NOUN
taxlaw-2841	43	7	for	for	ADP
taxlaw-2841	43	8	2015	2015	NUM
taxlaw-2841	43	9	and	and	CCONJ
taxlaw-2841	43	10	beyond	beyond	ADP
taxlaw-2841	43	11	(	(	PUNCT
taxlaw-2841	43	12	2014	2014	NUM
taxlaw-2841	43	13	)	)	PUNCT
taxlaw-2841	43	14	.	.	PUNCT
taxlaw-2841	44	1	3	3	NUM
taxlaw-2841	44	2	i.r.c	i.r.c	NOUN
taxlaw-2841	44	3	.	.	PUNCT
taxlaw-2841	45	1	§	§	PROPN
taxlaw-2841	45	2	951	951	NUM
taxlaw-2841	45	3	-	-	SYM
taxlaw-2841	45	4	965	965	NUM
taxlaw-2841	45	5	.	.	NOUN
taxlaw-2841	45	6	8	8	NUM
taxlaw-2841	45	7	columbia	columbia	PROPN
taxlaw-2841	45	8	journal	journal	PROPN
taxlaw-2841	45	9	of	of	ADP
taxlaw-2841	45	10	tax	tax	NOUN
taxlaw-2841	45	11	law	law	NOUN
taxlaw-2841	45	12	[	[	X
taxlaw-2841	45	13	vol.8:5	vol.8:5	NOUN
taxlaw-2841	45	14	through	through	ADP
taxlaw-2841	45	15	dividend	dividend	NOUN
taxlaw-2841	45	16	distributions	distribution	NOUN
taxlaw-2841	45	17	to	to	ADP
taxlaw-2841	45	18	the	the	DET
taxlaw-2841	45	19	u.s	u.s	PROPN
taxlaw-2841	45	20	.	.	PROPN
taxlaw-2841	45	21	parent	parent	NOUN
taxlaw-2841	45	22	company	company	NOUN
taxlaw-2841	45	23	.	.	PUNCT
taxlaw-2841	46	1	4	4	NUM
taxlaw-2841	46	2	several	several	ADJ
taxlaw-2841	46	3	american	american	ADJ
taxlaw-2841	46	4	multinationals	multinational	NOUN
taxlaw-2841	46	5	,	,	PUNCT
taxlaw-2841	46	6	including	include	VERB
taxlaw-2841	46	7	apple	apple	NOUN
taxlaw-2841	46	8	and	and	CCONJ
taxlaw-2841	46	9	google	google	PROPN
taxlaw-2841	46	10	,	,	PUNCT
taxlaw-2841	46	11	used	use	VERB
taxlaw-2841	46	12	irish	irish	PROPN
taxlaw-2841	46	13	and	and	CCONJ
taxlaw-2841	46	14	dutch	dutch	ADJ
taxlaw-2841	46	15	and	and	CCONJ
taxlaw-2841	46	16	tax	tax	NOUN
taxlaw-2841	46	17	haven	haven	NOUN
taxlaw-2841	46	18	subsidiaries	subsidiary	NOUN
taxlaw-2841	46	19	in	in	ADP
taxlaw-2841	46	20	tax	tax	NOUN
taxlaw-2841	46	21	planning	planning	NOUN
taxlaw-2841	46	22	schemes	scheme	NOUN
taxlaw-2841	46	23	to	to	PART
taxlaw-2841	46	24	reduce	reduce	VERB
taxlaw-2841	46	25	their	their	PRON
taxlaw-2841	46	26	american	american	ADJ
taxlaw-2841	46	27	and	and	CCONJ
taxlaw-2841	46	28	worldwide	worldwide	ADJ
taxlaw-2841	46	29	tax	tax	NOUN
taxlaw-2841	46	30	liability	liability	NOUN
taxlaw-2841	46	31	substantially.5	substantially.5	PROPN
taxlaw-2841	46	32	just	just	ADV
taxlaw-2841	46	33	recently	recently	ADV
taxlaw-2841	46	34	,	,	PUNCT
taxlaw-2841	46	35	the	the	DET
taxlaw-2841	46	36	european	european	PROPN
taxlaw-2841	46	37	commission	commission	PROPN
taxlaw-2841	46	38	has	have	AUX
taxlaw-2841	46	39	concluded	conclude	VERB
taxlaw-2841	46	40	that	that	SCONJ
taxlaw-2841	46	41	ireland	ireland	PROPN
taxlaw-2841	46	42	violated	violate	VERB
taxlaw-2841	46	43	the	the	DET
taxlaw-2841	46	44	eu	eu	PROPN
taxlaw-2841	46	45	state	state	NOUN
taxlaw-2841	46	46	aid	aid	NOUN
taxlaw-2841	46	47	rules	rule	NOUN
taxlaw-2841	46	48	by	by	ADP
taxlaw-2841	46	49	granting	grant	VERB
taxlaw-2841	46	50	undue	undue	ADJ
taxlaw-2841	46	51	tax	tax	NOUN
taxlaw-2841	46	52	benefits	benefit	NOUN
taxlaw-2841	46	53	of	of	ADP
taxlaw-2841	46	54	up	up	ADP
taxlaw-2841	46	55	to	to	PART
taxlaw-2841	46	56	€	€	SYM
taxlaw-2841	46	57	13	13	NUM
taxlaw-2841	46	58	billion	billion	NUM
taxlaw-2841	46	59	to	to	ADP
taxlaw-2841	46	60	apple	apple	NOUN
taxlaw-2841	46	61	,	,	PUNCT
taxlaw-2841	46	62	allowing	allow	VERB
taxlaw-2841	46	63	apple	apple	NOUN
taxlaw-2841	46	64	to	to	PART
taxlaw-2841	46	65	pay	pay	VERB
taxlaw-2841	46	66	substantially	substantially	ADV
taxlaw-2841	46	67	less	less	ADJ
taxlaw-2841	46	68	tax	tax	NOUN
taxlaw-2841	46	69	than	than	ADP
taxlaw-2841	46	70	other	other	ADJ
taxlaw-2841	46	71	businesses	business	NOUN
taxlaw-2841	46	72	.	.	PUNCT
taxlaw-2841	47	1	the	the	DET
taxlaw-2841	47	2	commission	commission	NOUN
taxlaw-2841	47	3	determined	determine	VERB
taxlaw-2841	47	4	that	that	SCONJ
taxlaw-2841	47	5	ireland	ireland	PROPN
taxlaw-2841	47	6	must	must	AUX
taxlaw-2841	47	7	recover	recover	VERB
taxlaw-2841	47	8	the	the	DET
taxlaw-2841	47	9	illegal	illegal	ADJ
taxlaw-2841	47	10	aid.6	aid.6	PROPN
taxlaw-2841	47	11	the	the	DET
taxlaw-2841	47	12	u.s	u.s	PROPN
taxlaw-2841	47	13	.	.	PROPN
taxlaw-2841	47	14	responded	respond	VERB
taxlaw-2841	47	15	by	by	ADP
taxlaw-2841	47	16	supporting	support	VERB
taxlaw-2841	47	17	apple	apple	NOUN
taxlaw-2841	47	18	and	and	CCONJ
taxlaw-2841	47	19	all	all	DET
taxlaw-2841	47	20	u.s	u.s	PROPN
taxlaw-2841	47	21	.	.	PROPN
taxlaw-2841	47	22	multinationals	multinational	NOUN
taxlaw-2841	47	23	in	in	ADP
taxlaw-2841	47	24	this	this	DET
taxlaw-2841	47	25	litigation.7	litigation.7	NOUN
taxlaw-2841	47	26	as	as	SCONJ
taxlaw-2841	47	27	the	the	DET
taxlaw-2841	47	28	examples	example	NOUN
taxlaw-2841	47	29	above	above	ADP
taxlaw-2841	47	30	indicate	indicate	VERB
taxlaw-2841	47	31	,	,	PUNCT
taxlaw-2841	47	32	american	american	ADJ
taxlaw-2841	47	33	multinationals	multinational	NOUN
taxlaw-2841	47	34	regularly	regularly	ADV
taxlaw-2841	47	35	design	design	VERB
taxlaw-2841	47	36	intricate	intricate	ADJ
taxlaw-2841	47	37	tax	tax	NOUN
taxlaw-2841	47	38	planning	planning	NOUN
taxlaw-2841	47	39	schemes	scheme	NOUN
taxlaw-2841	47	40	within	within	ADP
taxlaw-2841	47	41	the	the	DET
taxlaw-2841	47	42	confines	confine	NOUN
taxlaw-2841	47	43	of	of	ADP
taxlaw-2841	47	44	the	the	DET
taxlaw-2841	47	45	internal	internal	ADJ
taxlaw-2841	47	46	revenue	revenue	NOUN
taxlaw-2841	47	47	code	code	NOUN
taxlaw-2841	47	48	and	and	CCONJ
taxlaw-2841	47	49	its	its	PRON
taxlaw-2841	47	50	regulations	regulation	NOUN
taxlaw-2841	47	51	in	in	ADP
taxlaw-2841	47	52	order	order	NOUN
taxlaw-2841	47	53	to	to	PART
taxlaw-2841	47	54	legally	legally	ADV
taxlaw-2841	47	55	avoid	avoid	VERB
taxlaw-2841	47	56	corporate	corporate	ADJ
taxlaw-2841	47	57	tax.8	tax.8	NOUN
taxlaw-2841	47	58	furthermore	furthermore	ADV
taxlaw-2841	47	59	,	,	PUNCT
taxlaw-2841	47	60	by	by	ADP
taxlaw-2841	47	61	disconnecting	disconnect	VERB
taxlaw-2841	47	62	their	their	PRON
taxlaw-2841	47	63	tax	tax	NOUN
taxlaw-2841	47	64	jurisdiction	jurisdiction	NOUN
taxlaw-2841	47	65	from	from	ADP
taxlaw-2841	47	66	their	their	PRON
taxlaw-2841	47	67	economic	economic	ADJ
taxlaw-2841	47	68	jurisdiction	jurisdiction	NOUN
taxlaw-2841	47	69	,	,	PUNCT
taxlaw-2841	47	70	these	these	DET
taxlaw-2841	47	71	multinationals	multinational	NOUN
taxlaw-2841	47	72	are	be	AUX
taxlaw-2841	47	73	succeeding	succeed	VERB
taxlaw-2841	47	74	in	in	ADP
taxlaw-2841	47	75	substantially	substantially	ADV
taxlaw-2841	47	76	reducing	reduce	VERB
taxlaw-2841	47	77	their	their	PRON
taxlaw-2841	47	78	global	global	ADJ
taxlaw-2841	47	79	effective	effective	ADJ
taxlaw-2841	47	80	corporate	corporate	ADJ
taxlaw-2841	47	81	tax	tax	NOUN
taxlaw-2841	47	82	rate	rate	NOUN
taxlaw-2841	47	83	to	to	ADP
taxlaw-2841	47	84	as	as	ADV
taxlaw-2841	47	85	low	low	ADJ
taxlaw-2841	47	86	as	as	ADP
taxlaw-2841	47	87	15	15	NUM
taxlaw-2841	47	88	%	%	NOUN
taxlaw-2841	47	89	for	for	ADP
taxlaw-2841	47	90	taxes	taxis	NOUN
taxlaw-2841	47	91	paid	pay	VERB
taxlaw-2841	47	92	to	to	ADP
taxlaw-2841	47	93	the	the	DET
taxlaw-2841	47	94	u.s	u.s	PROPN
taxlaw-2841	47	95	.	.	PROPN
taxlaw-2841	47	96	government	government	NOUN
taxlaw-2841	47	97	and	and	CCONJ
taxlaw-2841	47	98	19	19	NUM
taxlaw-2841	47	99	%	%	NOUN
taxlaw-2841	47	100	for	for	ADP
taxlaw-2841	47	101	taxes	taxis	NOUN
taxlaw-2841	47	102	paid	pay	VERB
taxlaw-2841	47	103	to	to	ADP
taxlaw-2841	47	104	the	the	DET
taxlaw-2841	47	105	u.s	u.s	PROPN
taxlaw-2841	47	106	.	.	PROPN
taxlaw-2841	47	107	and	and	CCONJ
taxlaw-2841	47	108	foreign	foreign	ADJ
taxlaw-2841	47	109	governments	government	NOUN
taxlaw-2841	47	110	combined.9	combined.9	PROPN
taxlaw-2841	47	111	while	while	SCONJ
taxlaw-2841	47	112	their	their	PRON
taxlaw-2841	47	113	economic	economic	ADJ
taxlaw-2841	47	114	jurisdiction	jurisdiction	NOUN
taxlaw-2841	47	115	is	be	AUX
taxlaw-2841	47	116	in	in	ADP
taxlaw-2841	47	117	the	the	DET
taxlaw-2841	47	118	u.s	u.s	PROPN
taxlaw-2841	47	119	.	.	PROPN
taxlaw-2841	47	120	and	and	CCONJ
taxlaw-2841	47	121	other	other	ADJ
taxlaw-2841	47	122	developed	develop	VERB
taxlaw-2841	47	123	and	and	CCONJ
taxlaw-2841	47	124	high	high	ADJ
taxlaw-2841	47	125	tax	tax	NOUN
taxlaw-2841	47	126	countries	country	NOUN
taxlaw-2841	47	127	,	,	PUNCT
taxlaw-2841	47	128	their	their	PRON
taxlaw-2841	47	129	tax	tax	NOUN
taxlaw-2841	47	130	jurisdiction	jurisdiction	NOUN
taxlaw-2841	47	131	is	be	AUX
taxlaw-2841	47	132	located	locate	VERB
taxlaw-2841	47	133	in	in	ADP
taxlaw-2841	47	134	countries	country	NOUN
taxlaw-2841	47	135	which	which	PRON
taxlaw-2841	47	136	allow	allow	VERB
taxlaw-2841	47	137	for	for	ADP
taxlaw-2841	47	138	partial	partial	ADJ
taxlaw-2841	47	139	and	and	CCONJ
taxlaw-2841	47	140	even	even	ADV
taxlaw-2841	47	141	complete	complete	ADJ
taxlaw-2841	47	142	tax	tax	NOUN
taxlaw-2841	47	143	avoidance	avoidance	NOUN
taxlaw-2841	47	144	through	through	ADP
taxlaw-2841	47	145	the	the	DET
taxlaw-2841	47	146	use	use	NOUN
taxlaw-2841	47	147	of	of	ADP
taxlaw-2841	47	148	several	several	ADJ
taxlaw-2841	47	149	loopholes	loophole	NOUN
taxlaw-2841	47	150	including	include	VERB
taxlaw-2841	47	151	intracompany	intracompany	ADJ
taxlaw-2841	47	152	loans	loan	NOUN
taxlaw-2841	47	153	,	,	PUNCT
taxlaw-2841	47	154	transfer	transfer	NOUN
taxlaw-2841	47	155	pricing	pricing	NOUN
taxlaw-2841	47	156	,	,	PUNCT
taxlaw-2841	47	157	and	and	CCONJ
taxlaw-2841	47	158	tax	tax	NOUN
taxlaw-2841	47	159	havens	haven	NOUN
taxlaw-2841	47	160	.	.	PUNCT
taxlaw-2841	48	1	in	in	ADP
taxlaw-2841	48	2	2010	2010	NUM
taxlaw-2841	48	3	,	,	PUNCT
taxlaw-2841	48	4	more	more	ADJ
taxlaw-2841	48	5	than	than	ADP
taxlaw-2841	48	6	70	70	NUM
taxlaw-2841	48	7	%	%	NOUN
taxlaw-2841	48	8	of	of	ADP
taxlaw-2841	48	9	u.s	u.s	PROPN
taxlaw-2841	48	10	.	.	PROPN
taxlaw-2841	48	11	corporate	corporate	ADJ
taxlaw-2841	48	12	foreign	foreign	ADJ
taxlaw-2841	48	13	profits	profit	NOUN
taxlaw-2841	48	14	were	be	AUX
taxlaw-2841	48	15	located	locate	VERB
taxlaw-2841	48	16	in	in	ADP
taxlaw-2841	48	17	bermuda	bermuda	PROPN
taxlaw-2841	48	18	and	and	CCONJ
taxlaw-2841	48	19	the	the	DET
taxlaw-2841	48	20	cayman	cayman	PROPN
taxlaw-2841	48	21	islands.10	islands.10	PROPN
taxlaw-2841	48	22	these	these	DET
taxlaw-2841	48	23	results	result	NOUN
taxlaw-2841	48	24	are	be	AUX
taxlaw-2841	48	25	not	not	PART
taxlaw-2841	48	26	representative	representative	NOUN
taxlaw-2841	48	27	of	of	ADP
taxlaw-2841	48	28	u.s	u.s	PROPN
taxlaw-2841	48	29	.	.	PROPN
taxlaw-2841	48	30	policy	policy	NOUN
taxlaw-2841	48	31	but	but	CCONJ
taxlaw-2841	48	32	rather	rather	ADV
taxlaw-2841	48	33	of	of	ADP
taxlaw-2841	48	34	the	the	DET
taxlaw-2841	48	35	failure	failure	NOUN
taxlaw-2841	48	36	of	of	ADP
taxlaw-2841	48	37	the	the	DET
taxlaw-2841	48	38	u.s	u.s	PROPN
taxlaw-2841	48	39	.	.	PROPN
taxlaw-2841	48	40	international	international	ADJ
taxlaw-2841	48	41	tax	tax	NOUN
taxlaw-2841	48	42	regime	regime	NOUN
taxlaw-2841	48	43	and	and	CCONJ
taxlaw-2841	48	44	,	,	PUNCT
taxlaw-2841	48	45	more	more	ADV
taxlaw-2841	48	46	generally	generally	ADV
taxlaw-2841	48	47	,	,	PUNCT
taxlaw-2841	48	48	the	the	DET
taxlaw-2841	48	49	failure	failure	NOUN
taxlaw-2841	48	50	of	of	ADP
taxlaw-2841	48	51	the	the	DET
taxlaw-2841	48	52	world	world	NOUN
taxlaw-2841	48	53	international	international	ADJ
taxlaw-2841	48	54	tax	tax	NOUN
taxlaw-2841	48	55	4	4	NUM
taxlaw-2841	48	56	see	see	VERB
taxlaw-2841	48	57	stephan	stephan	PROPN
taxlaw-2841	48	58	shay	shay	PROPN
taxlaw-2841	48	59	,	,	PUNCT
taxlaw-2841	48	60	the	the	DET
taxlaw-2841	48	61	truthiness	truthiness	NOUN
taxlaw-2841	48	62	of	of	ADP
taxlaw-2841	48	63	lockout	lockout	NOUN
taxlaw-2841	48	64	:	:	PUNCT
taxlaw-2841	48	65	a	a	DET
taxlaw-2841	48	66	review	review	NOUN
taxlaw-2841	48	67	of	of	ADP
taxlaw-2841	48	68	what	what	PRON
taxlaw-2841	48	69	we	we	PRON
taxlaw-2841	48	70	know	know	VERB
taxlaw-2841	48	71	,	,	PUNCT
taxlaw-2841	48	72	146	146	NUM
taxlaw-2841	48	73	tax	tax	NOUN
taxlaw-2841	48	74	notes	note	NOUN
taxlaw-2841	48	75	1393	1393	NUM
taxlaw-2841	48	76	(	(	PUNCT
taxlaw-2841	48	77	2015	2015	NUM
taxlaw-2841	48	78	)	)	PUNCT
taxlaw-2841	48	79	.	.	PUNCT
taxlaw-2841	49	1	5	5	NUM
taxlaw-2841	49	2	see	see	VERB
taxlaw-2841	49	3	edward	edward	PROPN
taxlaw-2841	49	4	kleinbard	kleinbard	PROPN
taxlaw-2841	49	5	,	,	PUNCT
taxlaw-2841	49	6	stateless	stateless	NOUN
taxlaw-2841	49	7	income	income	NOUN
taxlaw-2841	49	8	,	,	PUNCT
taxlaw-2841	49	9	11	11	NUM
taxlaw-2841	49	10	fla	fla	NOUN
taxlaw-2841	49	11	.	.	PUNCT
taxlaw-2841	50	1	tax	tax	PROPN
taxlaw-2841	50	2	rev	rev	PROPN
taxlaw-2841	50	3	.	.	PROPN
taxlaw-2841	51	1	699	699	NUM
taxlaw-2841	51	2	(	(	PUNCT
taxlaw-2841	51	3	2011	2011	NUM
taxlaw-2841	51	4	)	)	PUNCT
taxlaw-2841	52	1	;	;	PUNCT
taxlaw-2841	52	2	jesse	jesse	PROPN
taxlaw-2841	52	3	drucker	drucker	PROPN
taxlaw-2841	52	4	,	,	PUNCT
taxlaw-2841	52	5	google	google	PROPN
taxlaw-2841	52	6	2.4	2.4	NUM
taxlaw-2841	52	7	%	%	NOUN
taxlaw-2841	52	8	rate	rate	NOUN
taxlaw-2841	52	9	shows	show	VERB
taxlaw-2841	52	10	how	how	SCONJ
taxlaw-2841	52	11	$	$	SYM
taxlaw-2841	52	12	60	60	NUM
taxlaw-2841	52	13	billion	billion	NUM
taxlaw-2841	52	14	is	be	AUX
taxlaw-2841	52	15	lost	lose	VERB
taxlaw-2841	52	16	to	to	ADP
taxlaw-2841	52	17	tax	tax	NOUN
taxlaw-2841	52	18	loopholes	loophole	NOUN
taxlaw-2841	52	19	,	,	PUNCT
taxlaw-2841	52	20	bloomberg	bloomberg	PROPN
taxlaw-2841	52	21	(	(	PUNCT
taxlaw-2841	52	22	oct	oct	PROPN
taxlaw-2841	52	23	.	.	PROPN
taxlaw-2841	52	24	21	21	NUM
taxlaw-2841	52	25	,	,	PUNCT
taxlaw-2841	52	26	2010	2010	NUM
taxlaw-2841	52	27	)	)	PUNCT
taxlaw-2841	52	28	,	,	PUNCT
taxlaw-2841	52	29	http://www.bloomberg.com/news/articles/2010-10-21/google-2-4-rate-shows-how-60-billion-u-s-revenuelost-to-tax-loopholes	http://www.bloomberg.com/news/articles/2010-10-21/google-2-4-rate-shows-how-60-billion-u-s-revenuelost-to-tax-loophole	NOUN
taxlaw-2841	53	1	[	[	X
taxlaw-2841	53	2	http://perma.cc/v849-nqua	http://perma.cc/v849-nqua	X
taxlaw-2841	53	3	]	]	X
taxlaw-2841	53	4	.	.	PUNCT
taxlaw-2841	54	1	6	6	NUM
taxlaw-2841	54	2	state	state	NOUN
taxlaw-2841	54	3	aid	aid	NOUN
taxlaw-2841	54	4	:	:	PUNCT
taxlaw-2841	54	5	ireland	ireland	NOUN
taxlaw-2841	54	6	gave	give	VERB
taxlaw-2841	54	7	illegal	illegal	ADJ
taxlaw-2841	54	8	tax	tax	NOUN
taxlaw-2841	54	9	benefits	benefit	NOUN
taxlaw-2841	54	10	to	to	PART
taxlaw-2841	54	11	apple	apple	VERB
taxlaw-2841	54	12	worth	worth	ADJ
taxlaw-2841	54	13	up	up	ADP
taxlaw-2841	54	14	to	to	PART
taxlaw-2841	54	15	€	€	SYM
taxlaw-2841	54	16	13	13	NUM
taxlaw-2841	54	17	billion	billion	NUM
taxlaw-2841	54	18	,	,	PUNCT
taxlaw-2841	54	19	eur	eur	PROPN
taxlaw-2841	54	20	.	.	PUNCT
taxlaw-2841	54	21	commission	commission	PROPN
taxlaw-2841	54	22	,	,	PUNCT
taxlaw-2841	54	23	http://europa.eu/rapid/press-release_ip-16-2923_en.htm	http://europa.eu/rapid/press-release_ip-16-2923_en.htm	PUNCT
taxlaw-2841	55	1	[	[	X
taxlaw-2841	55	2	http://perma.cc/l39e-nh3p	http://perma.cc/l39e-nh3p	X
taxlaw-2841	55	3	]	]	X
taxlaw-2841	55	4	(	(	PUNCT
taxlaw-2841	55	5	last	last	ADV
taxlaw-2841	55	6	visited	visit	VERB
taxlaw-2841	55	7	nov	nov	PROPN
taxlaw-2841	55	8	.	.	PROPN
taxlaw-2841	55	9	29	29	NUM
taxlaw-2841	55	10	,	,	PUNCT
taxlaw-2841	55	11	2016	2016	NUM
taxlaw-2841	55	12	)	)	PUNCT
taxlaw-2841	55	13	.	.	PUNCT
taxlaw-2841	56	1	7	7	NUM
taxlaw-2841	56	2	see	see	VERB
taxlaw-2841	56	3	dep’t	dep’t	NOUN
taxlaw-2841	56	4	.	.	PUNCT
taxlaw-2841	57	1	of	of	ADP
taxlaw-2841	57	2	the	the	DET
taxlaw-2841	57	3	treasury	treasury	NOUN
taxlaw-2841	57	4	,	,	PUNCT
taxlaw-2841	57	5	white	white	ADJ
taxlaw-2841	57	6	paper	paper	NOUN
taxlaw-2841	57	7	,	,	PUNCT
taxlaw-2841	57	8	the	the	DET
taxlaw-2841	57	9	european	european	PROPN
taxlaw-2841	57	10	commission	commission	PROPN
taxlaw-2841	57	11	’s	’s	PART
taxlaw-2841	57	12	recent	recent	ADJ
taxlaw-2841	57	13	state	state	NOUN
taxlaw-2841	57	14	aid	aid	NOUN
taxlaw-2841	57	15	and	and	CCONJ
taxlaw-2841	57	16	investigations	investigation	NOUN
taxlaw-2841	57	17	of	of	ADP
taxlaw-2841	57	18	transfer	transfer	NOUN
taxlaw-2841	57	19	pricing	pricing	NOUN
taxlaw-2841	57	20	rulings	ruling	NOUN
taxlaw-2841	57	21	(	(	PUNCT
taxlaw-2841	57	22	2016	2016	NUM
taxlaw-2841	57	23	)	)	PUNCT
taxlaw-2841	57	24	,	,	PUNCT
taxlaw-2841	57	25	http://www.treasury.gov/resource-center/taxpolicy/treaties/documents/white-paper-state-aid.pdf	http://www.treasury.gov/resource-center/taxpolicy/treaties/documents/white-paper-state-aid.pdf	PROPN
taxlaw-2841	58	1	[	[	X
taxlaw-2841	58	2	http://perma.cc/6eg7-suu2	http://perma.cc/6eg7-suu2	X
taxlaw-2841	58	3	]	]	PUNCT
taxlaw-2841	58	4	.	.	PUNCT
taxlaw-2841	59	1	see	see	VERB
taxlaw-2841	59	2	also	also	ADV
taxlaw-2841	59	3	romero	romero	PROPN
taxlaw-2841	59	4	tavares	tavare	NOUN
taxlaw-2841	59	5	,	,	PUNCT
taxlaw-2841	59	6	bret	bret	PROPN
taxlaw-2841	59	7	bogenschneider	bogenschneider	PROPN
taxlaw-2841	59	8	,	,	PUNCT
taxlaw-2841	59	9	marta	marta	PROPN
taxlaw-2841	59	10	pankiv	pankiv	PROPN
taxlaw-2841	59	11	,	,	PUNCT
taxlaw-2841	59	12	the	the	DET
taxlaw-2841	59	13	intersection	intersection	NOUN
taxlaw-2841	59	14	of	of	ADP
taxlaw-2841	59	15	eu	eu	PROPN
taxlaw-2841	59	16	state	state	NOUN
taxlaw-2841	59	17	aid	aid	NOUN
taxlaw-2841	59	18	and	and	CCONJ
taxlaw-2841	59	19	u.s	u.s	PROPN
taxlaw-2841	59	20	.	.	PROPN
taxlaw-2841	59	21	tax	tax	NOUN
taxlaw-2841	59	22	deferral	deferral	NOUN
taxlaw-2841	59	23	:	:	PUNCT
taxlaw-2841	59	24	a	a	DET
taxlaw-2841	59	25	spectacle	spectacle	NOUN
taxlaw-2841	59	26	of	of	ADP
taxlaw-2841	59	27	fireworks	firework	NOUN
taxlaw-2841	59	28	,	,	PUNCT
taxlaw-2841	59	29	smoke	smoke	NOUN
taxlaw-2841	59	30	,	,	PUNCT
taxlaw-2841	59	31	and	and	CCONJ
taxlaw-2841	59	32	mirrors	mirror	NOUN
taxlaw-2841	59	33	,	,	PUNCT
taxlaw-2841	59	34	19(3	19(3	NUM
taxlaw-2841	59	35	)	)	PUNCT
taxlaw-2841	59	36	fla	fla	PROPN
taxlaw-2841	59	37	.	.	PUNCT
taxlaw-2841	60	1	tax	tax	PROPN
taxlaw-2841	60	2	rev	rev	PROPN
taxlaw-2841	60	3	.	.	PROPN
taxlaw-2841	60	4	121	121	NUM
taxlaw-2841	60	5	(	(	PUNCT
taxlaw-2841	60	6	2016	2016	NUM
taxlaw-2841	60	7	)	)	PUNCT
taxlaw-2841	60	8	;	;	PUNCT
taxlaw-2841	60	9	shafi	shafi	PROPN
taxlaw-2841	60	10	khan	khan	PROPN
taxlaw-2841	60	11	niazi	niazi	PROPN
taxlaw-2841	60	12	,	,	PUNCT
taxlaw-2841	60	13	an	an	DET
taxlaw-2841	60	14	account	account	NOUN
taxlaw-2841	60	15	of	of	ADP
taxlaw-2841	60	16	recent	recent	ADJ
taxlaw-2841	60	17	activity	activity	NOUN
taxlaw-2841	60	18	of	of	ADP
taxlaw-2841	60	19	the	the	DET
taxlaw-2841	60	20	european	european	PROPN
taxlaw-2841	60	21	commission	commission	PROPN
taxlaw-2841	60	22	on	on	ADP
taxlaw-2841	60	23	applying	apply	VERB
taxlaw-2841	60	24	state	state	NOUN
taxlaw-2841	60	25	aid	aid	NOUN
taxlaw-2841	60	26	rules	rule	NOUN
taxlaw-2841	60	27	to	to	PART
taxlaw-2841	60	28	income	income	VERB
taxlaw-2841	60	29	taxes	taxis	NOUN
taxlaw-2841	60	30	:	:	PUNCT
taxlaw-2841	60	31	in	in	ADP
taxlaw-2841	60	32	retrospect	retrospect	NOUN
taxlaw-2841	60	33	and	and	CCONJ
taxlaw-2841	60	34	prospect	prospect	NOUN
taxlaw-2841	60	35	(	(	PUNCT
taxlaw-2841	60	36	2016	2016	NUM
taxlaw-2841	60	37	)	)	PUNCT
taxlaw-2841	60	38	;	;	PUNCT
taxlaw-2841	60	39	liza	liza	PROPN
taxlaw-2841	60	40	lovdahl	lovdahl	PROPN
taxlaw-2841	60	41	gormsen	gormsen	PROPN
taxlaw-2841	60	42	,	,	PUNCT
taxlaw-2841	60	43	eu	eu	PROPN
taxlaw-2841	60	44	state	state	NOUN
taxlaw-2841	60	45	aid	aid	NOUN
taxlaw-2841	60	46	law	law	NOUN
taxlaw-2841	60	47	and	and	CCONJ
taxlaw-2841	60	48	transfer	transfer	VERB
taxlaw-2841	60	49	pricing	pricing	NOUN
taxlaw-2841	60	50	:	:	PUNCT
taxlaw-2841	60	51	a	a	DET
taxlaw-2841	60	52	critical	critical	ADJ
taxlaw-2841	60	53	introduction	introduction	NOUN
taxlaw-2841	60	54	to	to	ADP
taxlaw-2841	60	55	a	a	DET
taxlaw-2841	60	56	new	new	ADJ
taxlaw-2841	60	57	saga	saga	NOUN
taxlaw-2841	60	58	,	,	PUNCT
taxlaw-2841	60	59	10	10	NUM
taxlaw-2841	60	60	j.	j.	NOUN
taxlaw-2841	60	61	of	of	ADP
taxlaw-2841	60	62	eur	eur	PROPN
taxlaw-2841	60	63	.	.	PUNCT
taxlaw-2841	61	1	competition	competition	PROPN
taxlaw-2841	61	2	l.	l.	PROPN
taxlaw-2841	61	3	&	&	CCONJ
taxlaw-2841	61	4	prac	prac	PROPN
taxlaw-2841	61	5	.	.	PROPN
taxlaw-2841	61	6	1039	1039	NUM
taxlaw-2841	61	7	(	(	PUNCT
taxlaw-2841	61	8	2016	2016	NUM
taxlaw-2841	61	9	)	)	PUNCT
taxlaw-2841	61	10	;	;	PUNCT
taxlaw-2841	61	11	elizabeth	elizabeth	PROPN
taxlaw-2841	61	12	jone	jone	PROPN
taxlaw-2841	61	13	,	,	PUNCT
taxlaw-2841	61	14	state	state	NOUN
taxlaw-2841	61	15	aid	aid	NOUN
taxlaw-2841	61	16	in	in	ADP
taxlaw-2841	61	17	the	the	DET
taxlaw-2841	61	18	eu	eu	PROPN
taxlaw-2841	61	19	through	through	ADP
taxlaw-2841	61	20	tax	tax	NOUN
taxlaw-2841	61	21	rulings	ruling	NOUN
taxlaw-2841	61	22	and	and	CCONJ
taxlaw-2841	61	23	transfer	transfer	NOUN
taxlaw-2841	61	24	pricing	pricing	NOUN
taxlaw-2841	61	25	(	(	PUNCT
taxlaw-2841	61	26	2016	2016	NUM
taxlaw-2841	61	27	)	)	PUNCT
taxlaw-2841	61	28	.	.	PUNCT
taxlaw-2841	62	1	8	8	NUM
taxlaw-2841	62	2	see	see	VERB
taxlaw-2841	62	3	edward	edward	PROPN
taxlaw-2841	62	4	kleinbard	kleinbard	PROPN
taxlaw-2841	62	5	,	,	PUNCT
taxlaw-2841	62	6	through	through	ADP
taxlaw-2841	62	7	a	a	DET
taxlaw-2841	62	8	latte	latte	NOUN
taxlaw-2841	62	9	,	,	PUNCT
taxlaw-2841	62	10	darkly	darkly	ADV
taxlaw-2841	62	11	:	:	PUNCT
taxlaw-2841	62	12	starbucks	starbucks	PROPN
taxlaw-2841	62	13	’s	’s	PART
taxlaw-2841	62	14	stateless	stateless	NOUN
taxlaw-2841	62	15	income	income	NOUN
taxlaw-2841	62	16	planning	planning	NOUN
taxlaw-2841	62	17	,	,	PUNCT
taxlaw-2841	62	18	tax	tax	NOUN
taxlaw-2841	62	19	notes	note	NOUN
taxlaw-2841	62	20	1515	1515	NUM
taxlaw-2841	62	21	,	,	PUNCT
taxlaw-2841	62	22	1535	1535	NUM
taxlaw-2841	62	23	(	(	PUNCT
taxlaw-2841	62	24	jun	jun	PROPN
taxlaw-2841	62	25	.	.	PROPN
taxlaw-2841	62	26	24	24	NUM
taxlaw-2841	62	27	,	,	PUNCT
taxlaw-2841	62	28	2013	2013	NUM
taxlaw-2841	62	29	)	)	PUNCT
taxlaw-2841	62	30	;	;	PUNCT
taxlaw-2841	62	31	antony	antony	PROPN
taxlaw-2841	62	32	ting	ting	PROPN
taxlaw-2841	62	33	,	,	PUNCT
taxlaw-2841	62	34	itax	itax	ADJ
taxlaw-2841	62	35	–	–	PUNCT
taxlaw-2841	62	36	apple	apple	NOUN
taxlaw-2841	62	37	’s	’s	PART
taxlaw-2841	62	38	international	international	ADJ
taxlaw-2841	62	39	tax	tax	NOUN
taxlaw-2841	62	40	structure	structure	NOUN
taxlaw-2841	62	41	and	and	CCONJ
taxlaw-2841	62	42	the	the	DET
taxlaw-2841	62	43	double	double	ADJ
taxlaw-2841	62	44	non	non	ADJ
taxlaw-2841	62	45	-	-	ADJ
taxlaw-2841	62	46	taxation	taxation	ADJ
taxlaw-2841	62	47	issue	issue	NOUN
taxlaw-2841	62	48	,	,	PUNCT
taxlaw-2841	62	49	brit	brit	PROPN
taxlaw-2841	62	50	.	.	PUNCT
taxlaw-2841	63	1	tax	tax	PROPN
taxlaw-2841	63	2	rev	rev	PROPN
taxlaw-2841	63	3	.	.	PUNCT
taxlaw-2841	64	1	(	(	PUNCT
taxlaw-2841	64	2	2014	2014	NUM
taxlaw-2841	64	3	)	)	PUNCT
taxlaw-2841	64	4	,	,	PUNCT
taxlaw-2841	64	5	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2411297	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2411297	PROPN
taxlaw-2841	64	6	;	;	PUNCT
taxlaw-2841	64	7	charles	charles	PROPN
taxlaw-2841	64	8	duhigg	duhigg	PROPN
taxlaw-2841	64	9	,	,	PUNCT
taxlaw-2841	64	10	david	david	PROPN
taxlaw-2841	64	11	kocieniewski	kocieniewski	PROPN
taxlaw-2841	64	12	,	,	PUNCT
taxlaw-2841	64	13	how	how	SCONJ
taxlaw-2841	64	14	apple	apple	NOUN
taxlaw-2841	64	15	sidesteps	sidestep	VERB
taxlaw-2841	64	16	billions	billion	NOUN
taxlaw-2841	64	17	in	in	ADP
taxlaw-2841	64	18	taxes	taxis	NOUN
taxlaw-2841	64	19	,	,	PUNCT
taxlaw-2841	64	20	n.y	n.y	PROPN
taxlaw-2841	64	21	.	.	PROPN
taxlaw-2841	64	22	times	times	PROPN
taxlaw-2841	64	23	(	(	PUNCT
taxlaw-2841	64	24	apr	apr	PROPN
taxlaw-2841	64	25	.	.	PROPN
taxlaw-2841	64	26	29	29	NUM
taxlaw-2841	64	27	,	,	PUNCT
taxlaw-2841	64	28	2012	2012	NUM
taxlaw-2841	64	29	)	)	PUNCT
taxlaw-2841	64	30	,	,	PUNCT
taxlaw-2841	64	31	http://www.fiaeofnevada.org/wp-content/uploads/applesidestepsbillions-nyt-may2012.pdf	http://www.fiaeofnevada.org/wp-content/uploads/applesidestepsbillions-nyt-may2012.pdf	PROPN
taxlaw-2841	65	1	[	[	X
taxlaw-2841	65	2	http://perma.cc/psx8-ktdv	http://perma.cc/psx8-ktdv	PROPN
taxlaw-2841	65	3	]	]	X
taxlaw-2841	65	4	(	(	PUNCT
taxlaw-2841	65	5	last	last	ADV
taxlaw-2841	65	6	visited	visit	VERB
taxlaw-2841	65	7	nov	nov	PROPN
taxlaw-2841	65	8	.	.	PROPN
taxlaw-2841	65	9	27	27	NUM
taxlaw-2841	65	10	,	,	PUNCT
taxlaw-2841	65	11	2016	2016	NUM
taxlaw-2841	65	12	)	)	PUNCT
taxlaw-2841	65	13	;	;	PUNCT
taxlaw-2841	65	14	robert	robert	PROPN
taxlaw-2841	65	15	wood	wood	PROPN
taxlaw-2841	65	16	,	,	PUNCT
taxlaw-2841	65	17	twitter	twitter	NOUN
taxlaw-2841	65	18	follows	follow	VERB
taxlaw-2841	65	19	apple	apple	NOUN
taxlaw-2841	65	20	,	,	PUNCT
taxlaw-2841	65	21	google	google	NOUN
taxlaw-2841	65	22	,	,	PUNCT
taxlaw-2841	65	23	and	and	CCONJ
taxlaw-2841	65	24	facebook	facebook	VERB
taxlaw-2841	65	25	to	to	ADP
taxlaw-2841	65	26	irish	irish	PROPN
taxlaw-2841	65	27	holy	holy	PROPN
taxlaw-2841	65	28	grail	grail	PROPN
taxlaw-2841	65	29	,	,	PUNCT
taxlaw-2841	65	30	forbes	forbes	PROPN
taxlaw-2841	65	31	(	(	PUNCT
taxlaw-2841	65	32	oct	oct	PROPN
taxlaw-2841	65	33	.	.	PROPN
taxlaw-2841	65	34	20	20	NUM
taxlaw-2841	65	35	,	,	PUNCT
taxlaw-2841	65	36	2013	2013	NUM
taxlaw-2841	65	37	)	)	PUNCT
taxlaw-2841	65	38	http://www.bloomberg.com/news/articles/201010-21/google-2-4-rate-shows-how-60-billion-u-s-revenue-lost-to-tax-loopholes	http://www.bloomberg.com/news/articles/201010-21/google-2-4-rate-shows-how-60-billion-u-s-revenue-lost-to-tax-loophole	NOUN
taxlaw-2841	66	1	[	[	X
taxlaw-2841	66	2	http://perma.cc/awe77fuw	http://perma.cc/awe77fuw	X
taxlaw-2841	66	3	]	]	X
taxlaw-2841	66	4	(	(	PUNCT
taxlaw-2841	66	5	last	last	ADV
taxlaw-2841	66	6	visited	visit	VERB
taxlaw-2841	66	7	nov	nov	PROPN
taxlaw-2841	66	8	.	.	PROPN
taxlaw-2841	66	9	27	27	NUM
taxlaw-2841	66	10	,	,	PUNCT
taxlaw-2841	66	11	2016	2016	NUM
taxlaw-2841	66	12	)	)	PUNCT
taxlaw-2841	66	13	.	.	PUNCT
taxlaw-2841	67	1	9	9	NUM
taxlaw-2841	67	2	see	see	VERB
taxlaw-2841	67	3	gabriel	gabriel	PROPN
taxlaw-2841	67	4	zucman	zucman	PROPN
taxlaw-2841	67	5	,	,	PUNCT
taxlaw-2841	67	6	the	the	DET
taxlaw-2841	67	7	hidden	hidden	ADJ
taxlaw-2841	67	8	wealth	wealth	NOUN
taxlaw-2841	67	9	of	of	ADP
taxlaw-2841	67	10	nations	nation	NOUN
taxlaw-2841	67	11	:	:	PUNCT
taxlaw-2841	67	12	the	the	DET
taxlaw-2841	67	13	scourge	scourge	NOUN
taxlaw-2841	67	14	of	of	ADP
taxlaw-2841	67	15	tax	tax	NOUN
taxlaw-2841	67	16	havens	haven	NOUN
taxlaw-2841	67	17	(	(	PUNCT
taxlaw-2841	67	18	2015	2015	NUM
taxlaw-2841	67	19	)	)	PUNCT
taxlaw-2841	67	20	.	.	PUNCT
taxlaw-2841	68	1	10	10	NUM
taxlaw-2841	68	2	see	see	VERB
taxlaw-2841	68	3	i.r.s	i.r.s	PROPN
taxlaw-2841	68	4	.	.	PUNCT
taxlaw-2841	68	5	,	,	PUNCT
taxlaw-2841	68	6	statistics	statistic	NOUN
taxlaw-2841	68	7	of	of	ADP
taxlaw-2841	68	8	income	income	NOUN
taxlaw-2841	68	9	(	(	PUNCT
taxlaw-2841	68	10	2014	2014	NUM
taxlaw-2841	68	11	)	)	PUNCT
taxlaw-2841	68	12	.	.	PUNCT
taxlaw-2841	69	1	u.s	u.s	PROPN
taxlaw-2841	69	2	.	.	PROPN
taxlaw-2841	69	3	corporations	corporation	NOUN
taxlaw-2841	69	4	and	and	CCONJ
taxlaw-2841	69	5	their	their	PRON
taxlaw-2841	69	6	controlled	control	VERB
taxlaw-2841	69	7	foreign	foreign	ADJ
taxlaw-2841	69	8	corporations	corporation	NOUN
taxlaw-2841	69	9	:	:	PUNCT
taxlaw-2841	69	10	number	number	NOUN
taxlaw-2841	69	11	,	,	PUNCT
taxlaw-2841	69	12	assets	asset	NOUN
taxlaw-2841	69	13	,	,	PUNCT
taxlaw-2841	69	14	receipts	receipt	NOUN
taxlaw-2841	69	15	,	,	PUNCT
taxlaw-2841	69	16	earnings	earning	NOUN
taxlaw-2841	69	17	,	,	PUNCT
taxlaw-2841	69	18	taxes	taxis	NOUN
taxlaw-2841	69	19	,	,	PUNCT
taxlaw-2841	69	20	distributions	distribution	NOUN
taxlaw-2841	69	21	,	,	PUNCT
taxlaw-2841	69	22	subpart	subpart	NOUN
taxlaw-2841	69	23	f	f	PROPN
taxlaw-2841	69	24	income	income	NOUN
taxlaw-2841	69	25	,	,	PUNCT
taxlaw-2841	69	26	and	and	CCONJ
taxlaw-2841	69	27	related	related	ADJ
taxlaw-2841	69	28	party	party	NOUN
taxlaw-2841	69	29	transactions	transaction	NOUN
taxlaw-2841	69	30	,	,	PUNCT
taxlaw-2841	69	31	by	by	ADP
taxlaw-2841	69	32	selected	select	VERB
taxlaw-2841	69	33	country	country	NOUN
taxlaw-2841	69	34	of	of	ADP
taxlaw-2841	69	35	incorporation	incorporation	NOUN
taxlaw-2841	69	36	of	of	ADP
taxlaw-2841	69	37	controlled	control	VERB
taxlaw-2841	69	38	foreign	foreign	ADJ
taxlaw-2841	69	39	corporation	corporation	NOUN
taxlaw-2841	69	40	,	,	PUNCT
taxlaw-2841	69	41	tax	tax	NOUN
taxlaw-2841	69	42	year	year	NOUN
taxlaw-2841	69	43	2010	2010	NUM
taxlaw-2841	69	44	.	.	PUNCT
taxlaw-2841	70	1	2017	2017	NUM
taxlaw-2841	70	2	]	]	PUNCT
taxlaw-2841	70	3	minimum	minimum	ADJ
taxlaw-2841	70	4	global	global	ADJ
taxlaw-2841	70	5	effective	effective	ADJ
taxlaw-2841	70	6	corporate	corporate	ADJ
taxlaw-2841	70	7	tax	tax	NOUN
taxlaw-2841	70	8	rate	rate	NOUN
taxlaw-2841	70	9	9	9	NUM
taxlaw-2841	70	10	regime	regime	NOUN
taxlaw-2841	70	11	.	.	PUNCT
taxlaw-2841	71	1	according	accord	VERB
taxlaw-2841	71	2	to	to	ADP
taxlaw-2841	71	3	one	one	NUM
taxlaw-2841	71	4	recent	recent	ADJ
taxlaw-2841	71	5	estimate	estimate	NOUN
taxlaw-2841	71	6	,	,	PUNCT
taxlaw-2841	71	7	these	these	DET
taxlaw-2841	71	8	failures	failure	NOUN
taxlaw-2841	71	9	cost	cost	VERB
taxlaw-2841	71	10	the	the	DET
taxlaw-2841	71	11	u.s	u.s	PROPN
taxlaw-2841	71	12	.	.	PROPN
taxlaw-2841	71	13	treasury	treasury	PROPN
taxlaw-2841	71	14	about	about	ADV
taxlaw-2841	71	15	$	$	SYM
taxlaw-2841	71	16	130	130	NUM
taxlaw-2841	71	17	billion	billion	NUM
taxlaw-2841	71	18	a	a	DET
taxlaw-2841	71	19	year.11	year.11	NOUN
taxlaw-2841	71	20	therefore	therefore	ADV
taxlaw-2841	71	21	,	,	PUNCT
taxlaw-2841	71	22	the	the	DET
taxlaw-2841	71	23	urgent	urgent	ADJ
taxlaw-2841	71	24	and	and	CCONJ
taxlaw-2841	71	25	pertinent	pertinent	ADJ
taxlaw-2841	71	26	challenge	challenge	NOUN
taxlaw-2841	71	27	is	be	AUX
taxlaw-2841	71	28	to	to	PART
taxlaw-2841	71	29	combat	combat	VERB
taxlaw-2841	71	30	international	international	ADJ
taxlaw-2841	71	31	corporate	corporate	ADJ
taxlaw-2841	71	32	tax	tax	NOUN
taxlaw-2841	71	33	avoidance	avoidance	NOUN
taxlaw-2841	71	34	,	,	PUNCT
taxlaw-2841	71	35	in	in	ADP
taxlaw-2841	71	36	the	the	DET
taxlaw-2841	71	37	u.s	u.s	PROPN
taxlaw-2841	71	38	.	.	PROPN
taxlaw-2841	71	39	and	and	CCONJ
taxlaw-2841	71	40	worldwide	worldwide	ADV
taxlaw-2841	71	41	.	.	PUNCT
taxlaw-2841	72	1	this	this	DET
taxlaw-2841	72	2	challenge	challenge	NOUN
taxlaw-2841	72	3	places	place	VERB
taxlaw-2841	72	4	the	the	DET
taxlaw-2841	72	5	economy	economy	NOUN
taxlaw-2841	72	6	,	,	PUNCT
taxlaw-2841	72	7	society	society	NOUN
taxlaw-2841	72	8	,	,	PUNCT
taxlaw-2841	72	9	and	and	CCONJ
taxlaw-2841	72	10	democracy	democracy	NOUN
taxlaw-2841	72	11	at	at	ADP
taxlaw-2841	72	12	risk.12	risk.12	NOUN
taxlaw-2841	72	13	as	as	SCONJ
taxlaw-2841	72	14	thomas	thomas	PROPN
taxlaw-2841	72	15	pikety	pikety	PROPN
taxlaw-2841	72	16	put	put	VERB
taxlaw-2841	72	17	it	it	PRON
taxlaw-2841	72	18	clearly	clearly	ADV
taxlaw-2841	72	19	:	:	PUNCT
taxlaw-2841	72	20	it	it	PRON
taxlaw-2841	72	21	is	be	AUX
taxlaw-2841	72	22	our	our	PRON
taxlaw-2841	72	23	basic	basic	ADJ
taxlaw-2841	72	24	social	social	ADJ
taxlaw-2841	72	25	contract	contract	NOUN
taxlaw-2841	72	26	that	that	PRON
taxlaw-2841	72	27	is	be	AUX
taxlaw-2841	72	28	at	at	ADP
taxlaw-2841	72	29	stake	stake	NOUN
taxlaw-2841	72	30	.	.	PUNCT
taxlaw-2841	73	1	if	if	SCONJ
taxlaw-2841	73	2	middle	middle	ADJ
taxlaw-2841	73	3	-	-	PUNCT
taxlaw-2841	73	4	class	class	NOUN
taxlaw-2841	73	5	taxpayers	taxpayer	NOUN
taxlaw-2841	73	6	feel	feel	VERB
taxlaw-2841	73	7	that	that	SCONJ
taxlaw-2841	73	8	they	they	PRON
taxlaw-2841	73	9	are	be	AUX
taxlaw-2841	73	10	paying	pay	VERB
taxlaw-2841	73	11	higher	high	ADJ
taxlaw-2841	73	12	effective	effective	ADJ
taxlaw-2841	73	13	tax	tax	NOUN
taxlaw-2841	73	14	rates	rate	NOUN
taxlaw-2841	73	15	than	than	ADP
taxlaw-2841	73	16	those	those	PRON
taxlaw-2841	73	17	at	at	ADP
taxlaw-2841	73	18	the	the	DET
taxlaw-2841	73	19	top	top	NOUN
taxlaw-2841	73	20	of	of	ADP
taxlaw-2841	73	21	the	the	DET
taxlaw-2841	73	22	pyramid	pyramid	NOUN
taxlaw-2841	73	23	,	,	PUNCT
taxlaw-2841	73	24	if	if	SCONJ
taxlaw-2841	73	25	small	small	ADJ
taxlaw-2841	73	26	and	and	CCONJ
taxlaw-2841	73	27	medium	medium	ADJ
taxlaw-2841	73	28	-	-	PUNCT
taxlaw-2841	73	29	size	size	NOUN
taxlaw-2841	73	30	businesses	business	NOUN
taxlaw-2841	73	31	feel	feel	VERB
taxlaw-2841	73	32	that	that	SCONJ
taxlaw-2841	73	33	they	they	PRON
taxlaw-2841	73	34	are	be	AUX
taxlaw-2841	73	35	paying	pay	VERB
taxlaw-2841	73	36	more	more	ADJ
taxlaw-2841	73	37	than	than	ADP
taxlaw-2841	73	38	our	our	PRON
taxlaw-2841	73	39	largest	large	ADJ
taxlaw-2841	73	40	companies	company	NOUN
taxlaw-2841	73	41	,	,	PUNCT
taxlaw-2841	73	42	then	then	ADV
taxlaw-2841	73	43	there	there	PRON
taxlaw-2841	73	44	is	be	VERB
taxlaw-2841	73	45	a	a	DET
taxlaw-2841	73	46	serious	serious	ADJ
taxlaw-2841	73	47	risk	risk	NOUN
taxlaw-2841	73	48	that	that	SCONJ
taxlaw-2841	73	49	the	the	DET
taxlaw-2841	73	50	very	very	ADJ
taxlaw-2841	73	51	notion	notion	NOUN
taxlaw-2841	73	52	of	of	ADP
taxlaw-2841	73	53	fiscal	fiscal	ADJ
taxlaw-2841	73	54	consent	consent	NOUN
taxlaw-2841	73	55	–	–	PUNCT
taxlaw-2841	73	56	which	which	PRON
taxlaw-2841	73	57	is	be	AUX
taxlaw-2841	73	58	at	at	ADP
taxlaw-2841	73	59	the	the	DET
taxlaw-2841	73	60	core	core	NOUN
taxlaw-2841	73	61	of	of	ADP
taxlaw-2841	73	62	modern	modern	ADJ
taxlaw-2841	73	63	democracies	democracy	NOUN
taxlaw-2841	73	64	–	–	PUNCT
taxlaw-2841	73	65	will	will	AUX
taxlaw-2841	73	66	fall	fall	VERB
taxlaw-2841	73	67	apart	apart	ADV
taxlaw-2841	73	68	altogether.13	altogether.13	NOUN
taxlaw-2841	73	69	therefore	therefore	ADV
taxlaw-2841	73	70	,	,	PUNCT
taxlaw-2841	73	71	it	it	PRON
taxlaw-2841	73	72	is	be	AUX
taxlaw-2841	73	73	not	not	PART
taxlaw-2841	73	74	surprising	surprising	ADJ
taxlaw-2841	73	75	that	that	SCONJ
taxlaw-2841	73	76	this	this	DET
taxlaw-2841	73	77	challenge	challenge	NOUN
taxlaw-2841	73	78	occupies	occupy	VERB
taxlaw-2841	73	79	the	the	DET
taxlaw-2841	73	80	headlines	headline	NOUN
taxlaw-2841	73	81	of	of	ADP
taxlaw-2841	73	82	leading	lead	VERB
taxlaw-2841	73	83	newspapers.14	newspapers.14	PROPN
taxlaw-2841	73	84	this	this	DET
taxlaw-2841	73	85	issue	issue	NOUN
taxlaw-2841	73	86	has	have	AUX
taxlaw-2841	73	87	dominated	dominate	VERB
taxlaw-2841	73	88	public	public	ADJ
taxlaw-2841	73	89	debate	debate	NOUN
taxlaw-2841	73	90	in	in	ADP
taxlaw-2841	73	91	the	the	DET
taxlaw-2841	73	92	more	more	ADV
taxlaw-2841	73	93	formal	formal	ADJ
taxlaw-2841	73	94	or	or	CCONJ
taxlaw-2841	73	95	political	political	ADJ
taxlaw-2841	73	96	arena	arena	NOUN
taxlaw-2841	73	97	and	and	CCONJ
taxlaw-2841	73	98	has	have	AUX
taxlaw-2841	73	99	also	also	ADV
taxlaw-2841	73	100	captivated	captivate	VERB
taxlaw-2841	73	101	the	the	DET
taxlaw-2841	73	102	attention	attention	NOUN
taxlaw-2841	73	103	and	and	CCONJ
taxlaw-2841	73	104	interest	interest	NOUN
taxlaw-2841	73	105	of	of	ADP
taxlaw-2841	73	106	an	an	DET
taxlaw-2841	73	107	increasingly	increasingly	ADV
taxlaw-2841	73	108	involved	involve	VERB
taxlaw-2841	73	109	and	and	CCONJ
taxlaw-2841	73	110	demanding	demand	VERB
taxlaw-2841	73	111	general	general	ADJ
taxlaw-2841	73	112	public.15	public.15	NOUN
taxlaw-2841	73	113	it	it	PRON
taxlaw-2841	73	114	is	be	AUX
taxlaw-2841	73	115	one	one	NUM
taxlaw-2841	73	116	of	of	ADP
taxlaw-2841	73	117	the	the	DET
taxlaw-2841	73	118	top	top	ADJ
taxlaw-2841	73	119	priority	priority	NOUN
taxlaw-2841	73	120	of	of	ADP
taxlaw-2841	73	121	policy	policy	NOUN
taxlaw-2841	73	122	makers	maker	NOUN
taxlaw-2841	73	123	in	in	ADP
taxlaw-2841	73	124	11	11	NUM
taxlaw-2841	73	125	see	see	NOUN
taxlaw-2841	73	126	zucman	zucman	NOUN
taxlaw-2841	73	127	,	,	PUNCT
taxlaw-2841	73	128	supra	supra	PROPN
taxlaw-2841	73	129	note	note	NOUN
taxlaw-2841	73	130	9	9	NUM
taxlaw-2841	73	131	,	,	PUNCT
taxlaw-2841	73	132	stephanie	stephanie	PROPN
taxlaw-2841	73	133	sikes	sikes	PROPN
taxlaw-2841	73	134	&	&	CCONJ
taxlaw-2841	73	135	robert	robert	PROPN
taxlaw-2841	73	136	verrecchia	verrecchia	PROPN
taxlaw-2841	73	137	,	,	PUNCT
taxlaw-2841	73	138	externalities	externality	NOUN
taxlaw-2841	73	139	of	of	ADP
taxlaw-2841	73	140	corporate	corporate	ADJ
taxlaw-2841	73	141	tax	tax	NOUN
taxlaw-2841	73	142	avoidance	avoidance	NOUN
taxlaw-2841	73	143	(	(	PUNCT
taxlaw-2841	73	144	2014	2014	NUM
taxlaw-2841	73	145	)	)	PUNCT
taxlaw-2841	73	146	,	,	PUNCT
taxlaw-2841	73	147	http://www.mccombs.utexas.edu/~/media/files/msb/departments/accounting/tarc/2014/sikes%20verrec	http://www.mccombs.utexas.edu/~/media/files/msb/departments/accounting/tarc/2014/sikes%20verrec	X
taxlaw-2841	73	148	chia%20paper.pdf	chia%20paper.pdf	PUNCT
taxlaw-2841	74	1	[	[	X
taxlaw-2841	74	2	http://perma.cc/x2sw-jg45	http://perma.cc/x2sw-jg45	X
taxlaw-2841	74	3	]	]	PUNCT
taxlaw-2841	74	4	.	.	PUNCT
taxlaw-2841	75	1	12	12	NUM
taxlaw-2841	75	2	see	see	NOUN
taxlaw-2841	75	3	zucman	zucman	NOUN
taxlaw-2841	75	4	,	,	PUNCT
taxlaw-2841	75	5	supra	supra	PROPN
taxlaw-2841	75	6	note	note	NOUN
taxlaw-2841	75	7	9	9	NUM
taxlaw-2841	75	8	;	;	PUNCT
taxlaw-2841	75	9	sikes	sikes	PROPN
taxlaw-2841	75	10	,	,	PUNCT
taxlaw-2841	75	11	supra	supra	PROPN
taxlaw-2841	75	12	note	note	PROPN
taxlaw-2841	75	13	11	11	NUM
taxlaw-2841	75	14	.	.	SYM
taxlaw-2841	75	15	13	13	NUM
taxlaw-2841	75	16	thomas	thomas	PROPN
taxlaw-2841	75	17	piketty	piketty	PROPN
taxlaw-2841	75	18	,	,	PUNCT
taxlaw-2841	75	19	foreword	foreword	NOUN
taxlaw-2841	75	20	to	to	ADP
taxlaw-2841	75	21	gabriel	gabriel	PROPN
taxlaw-2841	75	22	zucman	zucman	PROPN
taxlaw-2841	75	23	,	,	PUNCT
taxlaw-2841	75	24	the	the	DET
taxlaw-2841	75	25	hidden	hidden	ADJ
taxlaw-2841	75	26	wealth	wealth	NOUN
taxlaw-2841	75	27	of	of	ADP
taxlaw-2841	75	28	nations	nation	NOUN
taxlaw-2841	75	29	:	:	PUNCT
taxlaw-2841	75	30	the	the	DET
taxlaw-2841	75	31	scourge	scourge	NOUN
taxlaw-2841	75	32	of	of	ADP
taxlaw-2841	75	33	tax	tax	NOUN
taxlaw-2841	75	34	havens	haven	NOUN
taxlaw-2841	75	35	(	(	PUNCT
taxlaw-2841	75	36	2015	2015	NUM
taxlaw-2841	75	37	)	)	PUNCT
taxlaw-2841	75	38	.	.	PUNCT
taxlaw-2841	76	1	14	14	NUM
taxlaw-2841	76	2	see	see	VERB
taxlaw-2841	76	3	,	,	PUNCT
taxlaw-2841	76	4	e.g.	e.g.	ADV
taxlaw-2841	76	5	,	,	PUNCT
taxlaw-2841	76	6	the	the	DET
taxlaw-2841	76	7	great	great	ADJ
taxlaw-2841	76	8	corporate	corporate	ADJ
taxlaw-2841	76	9	tax	tax	NOUN
taxlaw-2841	76	10	dodge	dodge	NOUN
taxlaw-2841	76	11	,	,	PUNCT
taxlaw-2841	76	12	bloomberg	bloomberg	NOUN
taxlaw-2841	76	13	,	,	PUNCT
taxlaw-2841	76	14	http://topics.bloomberg.com/the-greatcorporate-tax-dodge/	http://topics.bloomberg.com/the-greatcorporate-tax-dodge/	PROPN
taxlaw-2841	77	1	[	[	X
taxlaw-2841	77	2	http://perma.cc/rd2p-wl6j	http://perma.cc/rd2p-wl6j	X
taxlaw-2841	77	3	]	]	X
taxlaw-2841	77	4	(	(	PUNCT
taxlaw-2841	77	5	last	last	ADV
taxlaw-2841	77	6	visited	visit	VERB
taxlaw-2841	77	7	nov	nov	PROPN
taxlaw-2841	77	8	.	.	PROPN
taxlaw-2841	77	9	29	29	NUM
taxlaw-2841	77	10	,	,	PUNCT
taxlaw-2841	77	11	2016	2016	NUM
taxlaw-2841	77	12	)	)	PUNCT
taxlaw-2841	77	13	,	,	PUNCT
taxlaw-2841	77	14	charles	charles	PROPN
taxlaw-2841	77	15	duhigg	duhigg	PROPN
taxlaw-2841	77	16	&	&	CCONJ
taxlaw-2841	77	17	david	david	PROPN
taxlaw-2841	77	18	kocieniewski	kocieniewski	PROPN
taxlaw-2841	77	19	,	,	PUNCT
taxlaw-2841	77	20	how	how	SCONJ
taxlaw-2841	77	21	apple	apple	NOUN
taxlaw-2841	77	22	sidesteps	sidestep	VERB
taxlaw-2841	77	23	billions	billion	NOUN
taxlaw-2841	77	24	in	in	ADP
taxlaw-2841	77	25	taxes	taxis	NOUN
taxlaw-2841	77	26	,	,	PUNCT
taxlaw-2841	77	27	n.y	n.y	PROPN
taxlaw-2841	77	28	.	.	PROPN
taxlaw-2841	77	29	times	times	PROPN
taxlaw-2841	77	30	(	(	PUNCT
taxlaw-2841	77	31	apr	apr	PROPN
taxlaw-2841	77	32	.	.	PROPN
taxlaw-2841	77	33	28	28	NUM
taxlaw-2841	77	34	,	,	PUNCT
taxlaw-2841	77	35	2012	2012	NUM
taxlaw-2841	77	36	)	)	PUNCT
taxlaw-2841	77	37	,	,	PUNCT
taxlaw-2841	77	38	http://www.nytimes.com/2012/04/29/business/apples-tax-strategy-aims-at-low-tax-states-and-nations.html	http://www.nytimes.com/2012/04/29/business/apples-tax-strategy-aims-at-low-tax-states-and-nations.html	PUNCT
taxlaw-2841	78	1	[	[	X
taxlaw-2841	78	2	http://perma.cc/t8se-8psh	http://perma.cc/t8se-8psh	PROPN
taxlaw-2841	78	3	]	]	X
taxlaw-2841	78	4	;	;	PUNCT
taxlaw-2841	78	5	jesse	jesse	PROPN
taxlaw-2841	78	6	drucker	drucker	PROPN
taxlaw-2841	78	7	,	,	PUNCT
taxlaw-2841	78	8	google	google	PROPN
taxlaw-2841	78	9	revenues	revenue	NOUN
taxlaw-2841	78	10	sheltered	shelter	VERB
taxlaw-2841	78	11	in	in	ADP
taxlaw-2841	78	12	no	no	DET
taxlaw-2841	78	13	-	-	PUNCT
taxlaw-2841	78	14	tax	tax	NOUN
taxlaw-2841	78	15	bermuda	bermuda	NOUN
taxlaw-2841	78	16	soar	soar	VERB
taxlaw-2841	78	17	to	to	ADP
taxlaw-2841	78	18	$	$	SYM
taxlaw-2841	78	19	10	10	NUM
taxlaw-2841	78	20	billion	billion	NUM
taxlaw-2841	78	21	,	,	PUNCT
taxlaw-2841	78	22	bloomberg	bloomberg	PROPN
taxlaw-2841	78	23	(	(	PUNCT
taxlaw-2841	78	24	dec	dec	PROPN
taxlaw-2841	78	25	.	.	PROPN
taxlaw-2841	78	26	10	10	NUM
taxlaw-2841	78	27	,	,	PUNCT
taxlaw-2841	78	28	2012	2012	NUM
taxlaw-2841	78	29	)	)	PUNCT
taxlaw-2841	78	30	,	,	PUNCT
taxlaw-2841	78	31	http://www.bloomberg.com/news/2012-12-10/google-revenuessheltered-in-no-tax-bermuda-soar-to-10-billion.html	http://www.bloomberg.com/news/2012-12-10/google-revenuessheltered-in-no-tax-bermuda-soar-to-10-billion.html	PROPN
taxlaw-2841	78	32	;	;	PUNCT
taxlaw-2841	78	33	richard	richard	NOUN
taxlaw-2841	78	34	waters	waters	PROPN
taxlaw-2841	78	35	,	,	PUNCT
taxlaw-2841	78	36	microsoft	microsoft	PROPN
taxlaw-2841	78	37	’s	’s	PART
taxlaw-2841	78	38	foreign	foreign	ADJ
taxlaw-2841	78	39	tax	tax	NOUN
taxlaw-2841	78	40	planning	planning	NOUN
taxlaw-2841	78	41	under	under	ADP
taxlaw-2841	78	42	scrutiny	scrutiny	NOUN
taxlaw-2841	78	43	,	,	PUNCT
taxlaw-2841	78	44	fin	fin	NOUN
taxlaw-2841	78	45	.	.	PUNCT
taxlaw-2841	78	46	times	times	PROPN
taxlaw-2841	78	47	(	(	PUNCT
taxlaw-2841	78	48	jun	jun	PROPN
taxlaw-2841	78	49	.	.	PROPN
taxlaw-2841	78	50	7	7	NUM
taxlaw-2841	78	51	,	,	PUNCT
taxlaw-2841	78	52	2011	2011	NUM
taxlaw-2841	78	53	)	)	PUNCT
taxlaw-2841	78	54	,	,	PUNCT
taxlaw-2841	79	1	http://www.ft.com/cms/s/2/0880cd54-90a1-11e0-953100144feab49a.html#axzz2sl7hviaz	http://www.ft.com/cms/s/2/0880cd54-90a1-11e0-953100144feab49a.html#axzz2sl7hviaz	PROPN
taxlaw-2841	80	1	[	[	X
taxlaw-2841	80	2	http://perma.cc/6h6t-8ek8	http://perma.cc/6h6t-8ek8	X
taxlaw-2841	80	3	]	]	X
taxlaw-2841	80	4	;	;	PUNCT
taxlaw-2841	80	5	the	the	DET
taxlaw-2841	80	6	new	new	PROPN
taxlaw-2841	80	7	york	york	PROPN
taxlaw-2841	80	8	times	times	PROPN
taxlaw-2841	80	9	published	publish	VERB
taxlaw-2841	80	10	an	an	DET
taxlaw-2841	80	11	interactive	interactive	ADJ
taxlaw-2841	80	12	look	look	NOUN
taxlaw-2841	80	13	at	at	ADP
taxlaw-2841	80	14	what	what	PRON
taxlaw-2841	80	15	s&p	s&p	PROPN
taxlaw-2841	80	16	500	500	NUM
taxlaw-2841	80	17	companies	company	NOUN
taxlaw-2841	80	18	paid	pay	VERB
taxlaw-2841	80	19	in	in	ADP
taxlaw-2841	80	20	corporate	corporate	ADJ
taxlaw-2841	80	21	income	income	NOUN
taxlaw-2841	80	22	taxes	taxis	NOUN
taxlaw-2841	80	23	–	–	PUNCT
taxlaw-2841	80	24	federal	federal	ADJ
taxlaw-2841	80	25	,	,	PUNCT
taxlaw-2841	80	26	state	state	NOUN
taxlaw-2841	80	27	,	,	PUNCT
taxlaw-2841	80	28	local	local	ADJ
taxlaw-2841	80	29	and	and	CCONJ
taxlaw-2841	80	30	foreign	foreign	ADJ
taxlaw-2841	80	31	–	–	PUNCT
taxlaw-2841	80	32	from	from	ADP
taxlaw-2841	80	33	2007	2007	NUM
taxlaw-2841	80	34	to	to	ADP
taxlaw-2841	80	35	2012	2012	NUM
taxlaw-2841	80	36	according	accord	VERB
taxlaw-2841	80	37	to	to	ADP
taxlaw-2841	80	38	s&p	s&p	PROPN
taxlaw-2841	80	39	capitol	capitol	NOUN
taxlaw-2841	80	40	iq	iq	PROPN
taxlaw-2841	80	41	,	,	PUNCT
taxlaw-2841	80	42	across	across	ADP
taxlaw-2841	80	43	u.s	u.s	PROPN
taxlaw-2841	80	44	.	.	PROPN
taxlaw-2841	80	45	companies	company	NOUN
taxlaw-2841	80	46	,	,	PUNCT
taxlaw-2841	80	47	tax	tax	NOUN
taxlaw-2841	80	48	rates	rate	NOUN
taxlaw-2841	80	49	vary	vary	VERB
taxlaw-2841	80	50	greatly	greatly	ADV
taxlaw-2841	80	51	,	,	PUNCT
taxlaw-2841	80	52	n.y	n.y	PROPN
taxlaw-2841	80	53	.	.	PROPN
taxlaw-2841	80	54	times	times	PROPN
taxlaw-2841	80	55	,	,	PUNCT
taxlaw-2841	80	56	http://www.nytimes.com/interactive/2013/05/25/sunday-review/corporate-taxes.html?ref=sunday	http://www.nytimes.com/interactive/2013/05/25/sunday-review/corporate-taxes.html?ref=sunday	PROPN
taxlaw-2841	80	57	[	[	X
taxlaw-2841	80	58	http://perma.cc/hgp7-yv8h	http://perma.cc/hgp7-yv8h	X
taxlaw-2841	80	59	]	]	X
taxlaw-2841	80	60	(	(	PUNCT
taxlaw-2841	80	61	last	last	ADV
taxlaw-2841	80	62	visited	visit	VERB
taxlaw-2841	80	63	nov	nov	PROPN
taxlaw-2841	80	64	.	.	PROPN
taxlaw-2841	80	65	29	29	NUM
taxlaw-2841	80	66	,	,	PUNCT
taxlaw-2841	80	67	2016	2016	NUM
taxlaw-2841	80	68	)	)	PUNCT
taxlaw-2841	80	69	;	;	PUNCT
taxlaw-2841	80	70	offshore	offshore	ADJ
taxlaw-2841	80	71	shell	shell	NOUN
taxlaw-2841	80	72	games	game	NOUN
taxlaw-2841	80	73	2015	2015	NUM
taxlaw-2841	80	74	,	,	PUNCT
taxlaw-2841	80	75	citizens	citizen	NOUN
taxlaw-2841	80	76	for	for	ADP
taxlaw-2841	80	77	tax	tax	NOUN
taxlaw-2841	80	78	just	just	ADV
taxlaw-2841	80	79	.	.	PUNCT
taxlaw-2841	80	80	,	,	PUNCT
taxlaw-2841	81	1	http://ctj.org/ctjreports/2015/10/offshore_shell_games_2015.php#.vqldypkrjpg	http://ctj.org/ctjreports/2015/10/offshore_shell_games_2015.php#.vqldypkrjpg	PROPN
taxlaw-2841	81	2	[	[	X
taxlaw-2841	81	3	http://perma.cc/4vd7-qgu6	http://perma.cc/4vd7-qgu6	PROPN
taxlaw-2841	81	4	]	]	X
taxlaw-2841	81	5	(	(	PUNCT
taxlaw-2841	81	6	last	last	ADV
taxlaw-2841	81	7	visited	visit	VERB
taxlaw-2841	81	8	nov	nov	PROPN
taxlaw-2841	81	9	.	.	PROPN
taxlaw-2841	81	10	29	29	NUM
taxlaw-2841	81	11	,	,	PUNCT
taxlaw-2841	81	12	2016	2016	NUM
taxlaw-2841	81	13	)	)	PUNCT
taxlaw-2841	81	14	,	,	PUNCT
taxlaw-2841	81	15	pulling	pull	VERB
taxlaw-2841	81	16	the	the	DET
taxlaw-2841	81	17	plug	plug	NOUN
taxlaw-2841	81	18	:	:	PUNCT
taxlaw-2841	81	19	how	how	SCONJ
taxlaw-2841	81	20	to	to	PART
taxlaw-2841	81	21	stop	stop	VERB
taxlaw-2841	81	22	corporate	corporate	ADJ
taxlaw-2841	81	23	tax	tax	NOUN
taxlaw-2841	81	24	dodging	dodging	NOUN
taxlaw-2841	81	25	in	in	ADP
taxlaw-2841	81	26	europe	europe	PROPN
taxlaw-2841	81	27	and	and	CCONJ
taxlaw-2841	81	28	beyond	beyond	ADP
taxlaw-2841	81	29	,	,	PUNCT
taxlaw-2841	81	30	oxfam	oxfam	NOUN
taxlaw-2841	81	31	,	,	PUNCT
taxlaw-2841	81	32	http://www.oxfam.org/sites/www.oxfam.org/files/file_attachments/bn-pulling-plug-corporate-tax-eu-190315en.pdf	http://www.oxfam.org/sites/www.oxfam.org/files/file_attachments/bn-pulling-plug-corporate-tax-eu-190315en.pdf	X
taxlaw-2841	82	1	[	[	X
taxlaw-2841	82	2	http://perma.cc/bsg5-ydpd	http://perma.cc/bsg5-ydpd	X
taxlaw-2841	82	3	]	]	X
taxlaw-2841	82	4	(	(	PUNCT
taxlaw-2841	82	5	last	last	ADV
taxlaw-2841	82	6	visited	visit	VERB
taxlaw-2841	82	7	nov	nov	PROPN
taxlaw-2841	82	8	.	.	PROPN
taxlaw-2841	82	9	29	29	NUM
taxlaw-2841	82	10	,	,	PUNCT
taxlaw-2841	82	11	2016	2016	NUM
taxlaw-2841	82	12	)	)	PUNCT
taxlaw-2841	82	13	.	.	PUNCT
taxlaw-2841	83	1	15	15	NUM
taxlaw-2841	83	2	see	see	VERB
taxlaw-2841	83	3	tax	tax	NOUN
taxlaw-2841	83	4	justice	justice	PROPN
taxlaw-2841	83	5	blog	blog	PROPN
taxlaw-2841	83	6	,	,	PUNCT
taxlaw-2841	83	7	tax	tax	NOUN
taxlaw-2841	83	8	just	just	ADV
taxlaw-2841	83	9	.	.	PUNCT
taxlaw-2841	84	1	network	network	NOUN
taxlaw-2841	84	2	,	,	PUNCT
taxlaw-2841	84	3	http://www.taxjustice.net/	http://www.taxjustice.net/	NOUN
taxlaw-2841	85	1	[	[	X
taxlaw-2841	85	2	http://perma.cc/2arll8l3	http://perma.cc/2arll8l3	X
taxlaw-2841	85	3	]	]	X
taxlaw-2841	85	4	(	(	PUNCT
taxlaw-2841	85	5	last	last	ADV
taxlaw-2841	85	6	visited	visit	VERB
taxlaw-2841	85	7	nov	nov	PROPN
taxlaw-2841	85	8	.	.	PROPN
taxlaw-2841	85	9	29	29	NUM
taxlaw-2841	85	10	,	,	PUNCT
taxlaw-2841	85	11	2016	2016	NUM
taxlaw-2841	85	12	)	)	PUNCT
taxlaw-2841	85	13	;	;	PUNCT
taxlaw-2841	85	14	am	be	AUX
taxlaw-2841	85	15	.	.	PUNCT
taxlaw-2841	86	1	for	for	ADP
taxlaw-2841	86	2	tax	tax	NOUN
taxlaw-2841	86	3	fairness	fairness	NOUN
taxlaw-2841	86	4	,	,	PUNCT
taxlaw-2841	86	5	http://www.americansfortaxfairness.org/	http://www.americansfortaxfairness.org/	X
taxlaw-2841	87	1	[	[	X
taxlaw-2841	87	2	http://perma.cc/3dm5-vlh2	http://perma.cc/3dm5-vlh2	X
taxlaw-2841	87	3	]	]	X
taxlaw-2841	87	4	(	(	PUNCT
taxlaw-2841	87	5	last	last	ADV
taxlaw-2841	87	6	visited	visit	VERB
taxlaw-2841	87	7	nov	nov	PROPN
taxlaw-2841	87	8	.	.	PROPN
taxlaw-2841	87	9	29	29	NUM
taxlaw-2841	87	10	,	,	PUNCT
taxlaw-2841	87	11	2016	2016	NUM
taxlaw-2841	87	12	)	)	PUNCT
taxlaw-2841	87	13	;	;	PUNCT
taxlaw-2841	87	14	tax	tax	NOUN
taxlaw-2841	87	15	justice	justice	PROPN
taxlaw-2841	87	16	blog	blog	PROPN
taxlaw-2841	87	17	,	,	PUNCT
taxlaw-2841	87	18	citizens	citizen	NOUN
taxlaw-2841	87	19	for	for	ADP
taxlaw-2841	87	20	tax	tax	NOUN
taxlaw-2841	87	21	just	just	ADV
taxlaw-2841	87	22	.	.	PUNCT
taxlaw-2841	87	23	,	,	PUNCT
taxlaw-2841	87	24	http://ctj.org/	http://ctj.org/	X
taxlaw-2841	88	1	[	[	X
taxlaw-2841	88	2	http://perma.cc/b9xw-ws3b	http://perma.cc/b9xw-ws3b	X
taxlaw-2841	88	3	]	]	X
taxlaw-2841	88	4	(	(	PUNCT
taxlaw-2841	88	5	last	last	ADV
taxlaw-2841	88	6	visited	visit	VERB
taxlaw-2841	88	7	nov	nov	PROPN
taxlaw-2841	88	8	.	.	PROPN
taxlaw-2841	88	9	29	29	NUM
taxlaw-2841	88	10	,	,	PUNCT
taxlaw-2841	88	11	2016	2016	NUM
taxlaw-2841	88	12	)	)	PUNCT
taxlaw-2841	88	13	;	;	PUNCT
taxlaw-2841	88	14	the	the	DET
taxlaw-2841	88	15	tax	tax	NOUN
taxlaw-2841	88	16	policy	policy	NOUN
taxlaw-2841	88	17	blog	blog	NOUN
taxlaw-2841	88	18	,	,	PUNCT
taxlaw-2841	88	19	tax	tax	NOUN
taxlaw-2841	88	20	found	find	VERB
taxlaw-2841	88	21	.	.	PUNCT
taxlaw-2841	88	22	,	,	PUNCT
taxlaw-2841	88	23	http://taxfoundation.org/blog	http://taxfoundation.org/blog	X
taxlaw-2841	89	1	[	[	X
taxlaw-2841	89	2	http://perma.cc/8gqg-byvg	http://perma.cc/8gqg-byvg	PROPN
taxlaw-2841	89	3	]	]	X
taxlaw-2841	89	4	(	(	PUNCT
taxlaw-2841	89	5	last	last	ADV
taxlaw-2841	89	6	visited	visit	VERB
taxlaw-2841	89	7	nov	nov	PROPN
taxlaw-2841	89	8	.	.	PROPN
taxlaw-2841	89	9	29	29	NUM
taxlaw-2841	89	10	,	,	PUNCT
taxlaw-2841	89	11	2016	2016	NUM
taxlaw-2841	89	12	)	)	PUNCT
taxlaw-2841	89	13	;	;	PUNCT
taxlaw-2841	89	14	forstater	forstater	NOUN
taxlaw-2841	89	15	,	,	PUNCT
taxlaw-2841	89	16	maya	maya	PROPN
taxlaw-2841	89	17	&	&	CCONJ
taxlaw-2841	89	18	ramachandran	ramachandran	PROPN
taxlaw-2841	89	19	,	,	PUNCT
taxlaw-2841	89	20	vijaya	vijaya	PROPN
taxlaw-2841	89	21	,	,	PUNCT
taxlaw-2841	89	22	how	how	SCONJ
taxlaw-2841	89	23	much	much	ADJ
taxlaw-2841	89	24	do	do	AUX
taxlaw-2841	89	25	we	we	PRON
taxlaw-2841	89	26	really	really	ADV
taxlaw-2841	89	27	know	know	VERB
taxlaw-2841	89	28	about	about	ADP
taxlaw-2841	89	29	multinational	multinational	ADJ
taxlaw-2841	89	30	tax	tax	NOUN
taxlaw-2841	89	31	avoidance	avoidance	NOUN
taxlaw-2841	89	32	and	and	CCONJ
taxlaw-2841	89	33	how	how	SCONJ
taxlaw-2841	89	34	much	much	ADV
taxlaw-2841	89	35	is	be	AUX
taxlaw-2841	89	36	it	it	PRON
taxlaw-2841	89	37	really	really	ADV
taxlaw-2841	89	38	worth	worth	ADJ
taxlaw-2841	89	39	?	?	PUNCT
taxlaw-2841	89	40	,	,	PUNCT
taxlaw-2841	89	41	ctr	ctr	PROPN
taxlaw-2841	89	42	.	.	PUNCT
taxlaw-2841	90	1	for	for	ADP
taxlaw-2841	90	2	global	global	PROPN
taxlaw-2841	90	3	dev	dev	PROPN
taxlaw-2841	90	4	.	.	PUNCT
taxlaw-2841	91	1	(	(	PUNCT
taxlaw-2841	91	2	dec	dec	PROPN
taxlaw-2841	91	3	.	.	PROPN
taxlaw-2841	91	4	7	7	NUM
taxlaw-2841	91	5	,	,	PUNCT
taxlaw-2841	91	6	2015	2015	NUM
taxlaw-2841	91	7	)	)	PUNCT
taxlaw-2841	91	8	,	,	PUNCT
taxlaw-2841	91	9	http://www.cgdev.org/blog/how-much-do-wereally-know-about-multinational-tax-avoidance-and-how-much-it-really-worth	http://www.cgdev.org/blog/how-much-do-wereally-know-about-multinational-tax-avoidance-and-how-much-it-really-worth	NOUN
taxlaw-2841	92	1	[	[	X
taxlaw-2841	92	2	http://perma.cc/wh3jgm7	http://perma.cc/wh3jgm7	X
taxlaw-2841	92	3	t	t	PROPN
taxlaw-2841	92	4	]	]	PUNCT
taxlaw-2841	92	5	;	;	PUNCT
taxlaw-2841	92	6	paul	paul	PROPN
taxlaw-2841	92	7	buchheit	buchheit	PROPN
taxlaw-2841	92	8	,	,	PUNCT
taxlaw-2841	92	9	6	6	NUM
taxlaw-2841	92	10	facts	fact	NOUN
taxlaw-2841	92	11	about	about	ADP
taxlaw-2841	92	12	corporate	corporate	ADJ
taxlaw-2841	92	13	tax	tax	NOUN
taxlaw-2841	92	14	avoidance	avoidance	NOUN
taxlaw-2841	92	15	,	,	PUNCT
taxlaw-2841	92	16	inst	inst	NOUN
taxlaw-2841	92	17	.	.	PROPN
taxlaw-2841	93	1	for	for	ADP
taxlaw-2841	93	2	pol’y	pol’y	NOUN
taxlaw-2841	93	3	stud	stud	NOUN
taxlaw-2841	93	4	.	.	PUNCT
taxlaw-2841	94	1	(	(	PUNCT
taxlaw-2841	94	2	oct	oct	PROPN
taxlaw-2841	94	3	.	.	PROPN
taxlaw-2841	94	4	1	1	NUM
taxlaw-2841	94	5	,	,	PUNCT
taxlaw-2841	94	6	2015	2015	NUM
taxlaw-2841	94	7	)	)	PUNCT
taxlaw-2841	94	8	http://inequality.org/6-facts-corporate-tax-avoidance/	http://inequality.org/6-facts-corporate-tax-avoidance/	NOUN
taxlaw-2841	95	1	[	[	X
taxlaw-2841	95	2	http://perma.cc/s48d-2qlf	http://perma.cc/s48d-2qlf	PROPN
taxlaw-2841	95	3	]	]	PUNCT
taxlaw-2841	95	4	.	.	PUNCT
taxlaw-2841	96	1	10	10	NUM
taxlaw-2841	96	2	columbia	columbia	PROPN
taxlaw-2841	96	3	journal	journal	PROPN
taxlaw-2841	96	4	of	of	ADP
taxlaw-2841	96	5	tax	tax	NOUN
taxlaw-2841	96	6	law	law	NOUN
taxlaw-2841	97	1	[	[	X
taxlaw-2841	97	2	vol.8:5	vol.8:5	X
taxlaw-2841	97	3	the	the	DET
taxlaw-2841	97	4	u.s	u.s	PROPN
taxlaw-2841	97	5	.	.	PROPN
taxlaw-2841	97	6	,	,	PUNCT
taxlaw-2841	97	7	the	the	DET
taxlaw-2841	97	8	eu	eu	PROPN
taxlaw-2841	97	9	,	,	PUNCT
taxlaw-2841	97	10	the	the	DET
taxlaw-2841	97	11	oecd	oecd	PROPN
taxlaw-2841	97	12	and	and	CCONJ
taxlaw-2841	97	13	globally.16	globally.16	PROPN
taxlaw-2841	97	14	most	most	ADJ
taxlaw-2841	97	15	american	american	ADJ
taxlaw-2841	97	16	presidential	presidential	ADJ
taxlaw-2841	97	17	candidates	candidate	NOUN
taxlaw-2841	97	18	propose	propose	VERB
taxlaw-2841	97	19	international	international	ADJ
taxlaw-2841	97	20	corporate	corporate	ADJ
taxlaw-2841	97	21	tax	tax	NOUN
taxlaw-2841	97	22	reform	reform	NOUN
taxlaw-2841	97	23	in	in	ADP
taxlaw-2841	97	24	their	their	PRON
taxlaw-2841	97	25	campaigns.17	campaigns.17	NOUN
taxlaw-2841	97	26	despite	despite	SCONJ
taxlaw-2841	97	27	the	the	DET
taxlaw-2841	97	28	resistance	resistance	NOUN
taxlaw-2841	97	29	that	that	PRON
taxlaw-2841	97	30	such	such	ADJ
taxlaw-2841	97	31	proposals	proposal	NOUN
taxlaw-2841	97	32	continue	continue	VERB
taxlaw-2841	97	33	to	to	PART
taxlaw-2841	97	34	face	face	VERB
taxlaw-2841	97	35	,	,	PUNCT
taxlaw-2841	97	36	it	it	PRON
taxlaw-2841	97	37	seems	seem	VERB
taxlaw-2841	97	38	that	that	SCONJ
taxlaw-2841	97	39	,	,	PUNCT
taxlaw-2841	97	40	after	after	ADP
taxlaw-2841	97	41	extensive	extensive	ADJ
taxlaw-2841	97	42	debates	debate	NOUN
taxlaw-2841	97	43	by	by	ADP
taxlaw-2841	97	44	congress	congress	PROPN
taxlaw-2841	97	45	,	,	PUNCT
taxlaw-2841	97	46	reform	reform	NOUN
taxlaw-2841	97	47	is	be	AUX
taxlaw-2841	97	48	imminent	imminent	ADJ
taxlaw-2841	97	49	–	–	PUNCT
taxlaw-2841	97	50	even	even	ADV
taxlaw-2841	97	51	if	if	SCONJ
taxlaw-2841	97	52	limited	limit	VERB
taxlaw-2841	97	53	in	in	ADP
taxlaw-2841	97	54	scope.18	scope.18	NOUN
taxlaw-2841	97	55	on	on	ADP
taxlaw-2841	97	56	several	several	ADJ
taxlaw-2841	97	57	occasions	occasion	NOUN
taxlaw-2841	97	58	,	,	PUNCT
taxlaw-2841	97	59	including	include	VERB
taxlaw-2841	97	60	his	his	PRON
taxlaw-2841	97	61	fy	fy	PROPN
taxlaw-2841	97	62	2016	2016	NUM
taxlaw-2841	97	63	budget	budget	NOUN
taxlaw-2841	97	64	,	,	PUNCT
taxlaw-2841	97	65	former	former	ADJ
taxlaw-2841	97	66	president	president	PROPN
taxlaw-2841	97	67	obama	obama	PROPN
taxlaw-2841	97	68	proposed	propose	VERB
taxlaw-2841	97	69	to	to	PART
taxlaw-2841	97	70	expand	expand	VERB
taxlaw-2841	97	71	the	the	DET
taxlaw-2841	97	72	corporate	corporate	ADJ
taxlaw-2841	97	73	tax	tax	NOUN
taxlaw-2841	97	74	base	base	NOUN
taxlaw-2841	97	75	by	by	ADP
taxlaw-2841	97	76	eliminating	eliminate	VERB
taxlaw-2841	97	77	subsidies	subsidy	NOUN
taxlaw-2841	97	78	and	and	CCONJ
taxlaw-2841	97	79	loopholes	loophole	NOUN
taxlaw-2841	97	80	,	,	PUNCT
taxlaw-2841	97	81	and	and	CCONJ
taxlaw-2841	97	82	to	to	PART
taxlaw-2841	97	83	reduce	reduce	VERB
taxlaw-2841	97	84	the	the	DET
taxlaw-2841	97	85	main	main	ADJ
taxlaw-2841	97	86	corporate	corporate	ADJ
taxlaw-2841	97	87	tax	tax	NOUN
taxlaw-2841	97	88	rate	rate	NOUN
taxlaw-2841	97	89	bracket	bracket	NOUN
taxlaw-2841	97	90	from	from	ADP
taxlaw-2841	97	91	35	35	NUM
taxlaw-2841	97	92	%	%	NOUN
taxlaw-2841	97	93	to	to	ADP
taxlaw-2841	97	94	28%.19	28%.19	NUM
taxlaw-2841	97	95	in	in	ADP
taxlaw-2841	97	96	addition	addition	NOUN
taxlaw-2841	97	97	,	,	PUNCT
taxlaw-2841	97	98	he	he	PRON
taxlaw-2841	97	99	proposed	propose	VERB
taxlaw-2841	97	100	to	to	PART
taxlaw-2841	97	101	partially	partially	ADV
taxlaw-2841	97	102	end	end	VERB
taxlaw-2841	97	103	deferral	deferral	ADV
taxlaw-2841	97	104	by	by	ADP
taxlaw-2841	97	105	imposing	impose	VERB
taxlaw-2841	97	106	a	a	DET
taxlaw-2841	97	107	minimum	minimum	ADJ
taxlaw-2841	97	108	corporate	corporate	ADJ
taxlaw-2841	97	109	tax	tax	NOUN
taxlaw-2841	97	110	rate	rate	NOUN
taxlaw-2841	97	111	of	of	ADP
taxlaw-2841	97	112	19	19	NUM
taxlaw-2841	97	113	%	%	NOUN
taxlaw-2841	97	114	on	on	ADP
taxlaw-2841	97	115	deferred	deferred	ADJ
taxlaw-2841	97	116	income	income	NOUN
taxlaw-2841	97	117	whether	whether	SCONJ
taxlaw-2841	97	118	repatriated	repatriate	VERB
taxlaw-2841	97	119	or	or	CCONJ
taxlaw-2841	97	120	not	not	PART
taxlaw-2841	97	121	.	.	PUNCT
taxlaw-2841	98	1	this	this	DET
taxlaw-2841	98	2	minimum	minimum	ADJ
taxlaw-2841	98	3	tax	tax	NOUN
taxlaw-2841	98	4	aims	aim	VERB
taxlaw-2841	98	5	to	to	PART
taxlaw-2841	98	6	reduce	reduce	VERB
taxlaw-2841	98	7	the	the	DET
taxlaw-2841	98	8	incentives	incentive	NOUN
taxlaw-2841	98	9	for	for	ADP
taxlaw-2841	98	10	tax	tax	NOUN
taxlaw-2841	98	11	avoidance	avoidance	NOUN
taxlaw-2841	98	12	and	and	CCONJ
taxlaw-2841	98	13	to	to	PART
taxlaw-2841	98	14	keep	keep	VERB
taxlaw-2841	98	15	investments	investment	NOUN
taxlaw-2841	98	16	in	in	ADP
taxlaw-2841	98	17	the	the	DET
taxlaw-2841	98	18	united	united	PROPN
taxlaw-2841	98	19	states.20	states.20	PROPN
taxlaw-2841	98	20	former	former	ADJ
taxlaw-2841	98	21	president	president	PROPN
taxlaw-2841	98	22	obama	obama	PROPN
taxlaw-2841	98	23	’s	’s	PART
taxlaw-2841	98	24	reform	reform	NOUN
taxlaw-2841	98	25	proposal	proposal	NOUN
taxlaw-2841	98	26	added	add	VERB
taxlaw-2841	98	27	to	to	ADP
taxlaw-2841	98	28	a	a	DET
taxlaw-2841	98	29	broad	broad	ADJ
taxlaw-2841	98	30	spectrum	spectrum	NOUN
taxlaw-2841	98	31	of	of	ADP
taxlaw-2841	98	32	proposals	proposal	NOUN
taxlaw-2841	98	33	that	that	PRON
taxlaw-2841	98	34	have	have	AUX
taxlaw-2841	98	35	been	be	AUX
taxlaw-2841	98	36	made.21	made.21	PROPN
taxlaw-2841	98	37	the	the	DET
taxlaw-2841	98	38	current	current	ADJ
taxlaw-2841	98	39	international	international	ADJ
taxlaw-2841	98	40	environment	environment	NOUN
taxlaw-2841	98	41	in	in	ADP
taxlaw-2841	98	42	which	which	PRON
taxlaw-2841	98	43	the	the	DET
taxlaw-2841	98	44	u.s	u.s	PROPN
taxlaw-2841	98	45	.	.	PROPN
taxlaw-2841	98	46	policy	policy	NOUN
taxlaw-2841	98	47	and	and	CCONJ
taxlaw-2841	98	48	reform	reform	NOUN
taxlaw-2841	98	49	proposals	proposal	NOUN
taxlaw-2841	98	50	are	be	AUX
taxlaw-2841	98	51	being	be	AUX
taxlaw-2841	98	52	offered	offer	VERB
taxlaw-2841	98	53	is	be	AUX
taxlaw-2841	98	54	particularly	particularly	ADV
taxlaw-2841	98	55	interesting	interesting	ADJ
taxlaw-2841	98	56	and	and	CCONJ
taxlaw-2841	98	57	unique	unique	ADJ
taxlaw-2841	98	58	because	because	SCONJ
taxlaw-2841	98	59	the	the	DET
taxlaw-2841	98	60	organization	organization	NOUN
taxlaw-2841	98	61	for	for	ADP
taxlaw-2841	98	62	economic	economic	ADJ
taxlaw-2841	98	63	cooperation	cooperation	NOUN
taxlaw-2841	98	64	and	and	CCONJ
taxlaw-2841	98	65	development	development	NOUN
taxlaw-2841	98	66	(	(	PUNCT
taxlaw-2841	98	67	oecd	oecd	PROPN
taxlaw-2841	98	68	)	)	PUNCT
taxlaw-2841	98	69	had	have	AUX
taxlaw-2841	98	70	published	publish	VERB
taxlaw-2841	98	71	the	the	DET
taxlaw-2841	98	72	final	final	ADJ
taxlaw-2841	98	73	base	base	NOUN
taxlaw-2841	98	74	erosion	erosion	NOUN
taxlaw-2841	98	75	and	and	CCONJ
taxlaw-2841	98	76	profit	profit	NOUN
taxlaw-2841	98	77	shifting	shifting	NOUN
taxlaw-2841	98	78	(	(	PUNCT
taxlaw-2841	98	79	beps	beps	PROPN
taxlaw-2841	98	80	)	)	PUNCT
taxlaw-2841	98	81	reports22	reports22	NOUN
taxlaw-2841	98	82	on	on	ADP
taxlaw-2841	98	83	october	october	PROPN
taxlaw-2841	98	84	5	5	NUM
taxlaw-2841	98	85	,	,	PUNCT
taxlaw-2841	98	86	2015	2015	NUM
taxlaw-2841	98	87	and	and	CCONJ
taxlaw-2841	98	88	the	the	DET
taxlaw-2841	98	89	eu	eu	PROPN
taxlaw-2841	98	90	recently	recently	ADV
taxlaw-2841	98	91	launched	launch	VERB
taxlaw-2841	98	92	its	its	PRON
taxlaw-2841	98	93	own	own	ADJ
taxlaw-2841	98	94	action	action	NOUN
taxlaw-2841	98	95	plan	plan	NOUN
taxlaw-2841	98	96	for	for	ADP
taxlaw-2841	98	97	fair	fair	ADJ
taxlaw-2841	98	98	and	and	CCONJ
taxlaw-2841	98	99	efficient	efficient	ADJ
taxlaw-2841	98	100	corporate	corporate	ADJ
taxlaw-2841	98	101	taxation	taxation	NOUN
taxlaw-2841	98	102	in	in	ADP
taxlaw-2841	98	103	the	the	DET
taxlaw-2841	98	104	16	16	NUM
taxlaw-2841	98	105	see	see	NOUN
taxlaw-2841	98	106	,	,	PUNCT
taxlaw-2841	98	107	e.g.	e.g.	ADV
taxlaw-2841	98	108	,	,	PUNCT
taxlaw-2841	98	109	jane	jane	PROPN
taxlaw-2841	98	110	g.	g.	PROPN
taxlaw-2841	98	111	gravelle	gravelle	PROPN
taxlaw-2841	98	112	,	,	PUNCT
taxlaw-2841	98	113	tax	tax	NOUN
taxlaw-2841	98	114	havens	haven	NOUN
taxlaw-2841	98	115	:	:	PUNCT
taxlaw-2841	98	116	international	international	ADJ
taxlaw-2841	98	117	tax	tax	NOUN
taxlaw-2841	98	118	avoidance	avoidance	NOUN
taxlaw-2841	98	119	and	and	CCONJ
taxlaw-2841	98	120	evasion	evasion	NOUN
taxlaw-2841	98	121	,	,	PUNCT
taxlaw-2841	98	122	cong	cong	NOUN
taxlaw-2841	98	123	.	.	PUNCT
taxlaw-2841	99	1	res	re	NOUN
taxlaw-2841	99	2	.	.	PUNCT
taxlaw-2841	100	1	serv	serv	PROPN
taxlaw-2841	100	2	.	.	PUNCT
taxlaw-2841	101	1	(	(	PUNCT
taxlaw-2841	101	2	jan	jan	PROPN
taxlaw-2841	101	3	.	.	PROPN
taxlaw-2841	101	4	15	15	NUM
taxlaw-2841	101	5	,	,	PUNCT
taxlaw-2841	101	6	2015	2015	NUM
taxlaw-2841	101	7	)	)	PUNCT
taxlaw-2841	101	8	,	,	PUNCT
taxlaw-2841	101	9	http://www.fas.org/sgp/crs/misc/r40623.pdf	http://www.fas.org/sgp/crs/misc/r40623.pdf	VERB
taxlaw-2841	102	1	[	[	X
taxlaw-2841	102	2	http://perma.cc/p9ky-8nhv	http://perma.cc/p9ky-8nhv	X
taxlaw-2841	102	3	]	]	X
taxlaw-2841	102	4	;	;	PUNCT
taxlaw-2841	102	5	eur	eur	PROPN
taxlaw-2841	102	6	.	.	PUNCT
taxlaw-2841	102	7	commission	commission	PROPN
taxlaw-2841	102	8	,	,	PUNCT
taxlaw-2841	102	9	the	the	DET
taxlaw-2841	102	10	fight	fight	NOUN
taxlaw-2841	102	11	against	against	ADP
taxlaw-2841	102	12	tax	tax	NOUN
taxlaw-2841	102	13	fraud	fraud	NOUN
taxlaw-2841	102	14	and	and	CCONJ
taxlaw-2841	102	15	tax	tax	NOUN
taxlaw-2841	102	16	evasion	evasion	NOUN
taxlaw-2841	102	17	,	,	PUNCT
taxlaw-2841	102	18	http://ec.europa.eu/taxation_customs/taxation/tax_fraud_evasion/index_en.htm	http://ec.europa.eu/taxation_customs/taxation/tax_fraud_evasion/index_en.htm	X
taxlaw-2841	103	1	[	[	X
taxlaw-2841	103	2	http://perma.cc/g7umpwax	http://perma.cc/g7umpwax	X
taxlaw-2841	103	3	]	]	X
taxlaw-2841	103	4	;	;	PUNCT
taxlaw-2841	103	5	u.k	u.k	PROPN
taxlaw-2841	103	6	.	.	PROPN
taxlaw-2841	103	7	government	government	NOUN
taxlaw-2841	103	8	policy	policy	NOUN
taxlaw-2841	103	9	:	:	PUNCT
taxlaw-2841	103	10	tax	tax	NOUN
taxlaw-2841	103	11	evasion	evasion	NOUN
taxlaw-2841	103	12	and	and	CCONJ
taxlaw-2841	103	13	avoidance	avoidance	NOUN
taxlaw-2841	103	14	,	,	PUNCT
taxlaw-2841	103	15	gov.uk	gov.uk	PROPN
taxlaw-2841	103	16	,	,	PUNCT
taxlaw-2841	103	17	http://www.gov.uk/government/policies/tax-evasion-and-avoidance	http://www.gov.uk/government/policies/tax-evasion-and-avoidance	NOUN
taxlaw-2841	104	1	[	[	X
taxlaw-2841	104	2	http://perma.cc/7wa7-rv84	http://perma.cc/7wa7-rv84	X
taxlaw-2841	104	3	]	]	X
taxlaw-2841	104	4	;	;	PUNCT
taxlaw-2841	104	5	u.k	u.k	PROPN
taxlaw-2841	104	6	.	.	PROPN
taxlaw-2841	104	7	leads	lead	VERB
taxlaw-2841	104	8	international	international	ADJ
taxlaw-2841	104	9	efforts	effort	NOUN
taxlaw-2841	104	10	to	to	PART
taxlaw-2841	104	11	clampdown	clampdown	VERB
taxlaw-2841	104	12	on	on	ADP
taxlaw-2841	104	13	tax	tax	NOUN
taxlaw-2841	104	14	avoidance	avoidance	NOUN
taxlaw-2841	104	15	,	,	PUNCT
taxlaw-2841	104	16	gov.uk	gov.uk	PROPN
taxlaw-2841	104	17	,	,	PUNCT
taxlaw-2841	104	18	http://www.gov.uk/government/news/ukleads-international-efforts-to-clampdown-on-tax-avoidance	http://www.gov.uk/government/news/ukleads-international-efforts-to-clampdown-on-tax-avoidance	PROPN
taxlaw-2841	104	19	[	[	X
taxlaw-2841	104	20	http://perma.cc/b2f5-2y9	http://perma.cc/b2f5-2y9	VERB
taxlaw-2841	104	21	m	m	VERB
taxlaw-2841	104	22	]	]	X
taxlaw-2841	104	23	;	;	PUNCT
taxlaw-2841	104	24	un	un	PROPN
taxlaw-2841	104	25	economic	economic	ADJ
taxlaw-2841	104	26	and	and	CCONJ
taxlaw-2841	104	27	social	social	ADJ
taxlaw-2841	104	28	council	council	NOUN
taxlaw-2841	104	29	president	president	NOUN
taxlaw-2841	104	30	urges	urge	VERB
taxlaw-2841	104	31	stronger	strong	ADJ
taxlaw-2841	104	32	cooperation	cooperation	NOUN
taxlaw-2841	104	33	to	to	PART
taxlaw-2841	104	34	thwart	thwart	VERB
taxlaw-2841	104	35	tax	tax	NOUN
taxlaw-2841	104	36	evasion	evasion	NOUN
taxlaw-2841	104	37	and	and	CCONJ
taxlaw-2841	104	38	avoidance	avoidance	NOUN
taxlaw-2841	104	39	,	,	PUNCT
taxlaw-2841	104	40	http://www.un.org/apps/news/story.asp?newsid=52530#.vr-ia_krjpg	http://www.un.org/apps/news/story.asp?newsid=52530#.vr-ia_krjpg	NOUN
taxlaw-2841	104	41	[	[	X
taxlaw-2841	104	42	http://perma.cc/e3cr-5f8	http://perma.cc/e3cr-5f8	PROPN
taxlaw-2841	104	43	]	]	X
taxlaw-2841	104	44	un	un	PROPN
taxlaw-2841	104	45	committee	committee	PROPN
taxlaw-2841	104	46	of	of	ADP
taxlaw-2841	104	47	experts	expert	NOUN
taxlaw-2841	104	48	on	on	ADP
taxlaw-2841	104	49	international	international	ADJ
taxlaw-2841	104	50	cooperation	cooperation	NOUN
taxlaw-2841	104	51	in	in	ADP
taxlaw-2841	104	52	tax	tax	NOUN
taxlaw-2841	104	53	matters	matter	NOUN
taxlaw-2841	104	54	,	,	PUNCT
taxlaw-2841	104	55	http://www.un.org/esa/ffd/tax/	http://www.un.org/esa/ffd/tax/	NOUN
taxlaw-2841	104	56	[	[	X
taxlaw-2841	104	57	http://perma.cc/577k-j6ph	http://perma.cc/577k-j6ph	X
taxlaw-2841	104	58	]	]	X
taxlaw-2841	104	59	.	.	PUNCT
taxlaw-2841	105	1	17	17	NUM
taxlaw-2841	105	2	tax	tax	NOUN
taxlaw-2841	105	3	found	find	VERB
taxlaw-2841	105	4	.	.	PUNCT
taxlaw-2841	105	5	,	,	PUNCT
taxlaw-2841	105	6	comparing	compare	VERB
taxlaw-2841	105	7	the	the	DET
taxlaw-2841	105	8	2016	2016	NUM
taxlaw-2841	105	9	presidential	presidential	ADJ
taxlaw-2841	105	10	tax	tax	NOUN
taxlaw-2841	105	11	reform	reform	NOUN
taxlaw-2841	105	12	proposals	proposal	NOUN
taxlaw-2841	105	13	,	,	PUNCT
taxlaw-2841	105	14	http://taxfoundation.org/comparing-2016-presidential-tax-reform-proposals	http://taxfoundation.org/comparing-2016-presidential-tax-reform-proposal	VERB
taxlaw-2841	105	15	[	[	X
taxlaw-2841	105	16	http://perma.cc/zuk2-9wg6	http://perma.cc/zuk2-9wg6	X
taxlaw-2841	105	17	]	]	X
taxlaw-2841	105	18	.	.	PUNCT
taxlaw-2841	106	1	18	18	NUM
taxlaw-2841	106	2	jeffrey	jeffrey	PROPN
taxlaw-2841	106	3	kupfer	kupfer	PROPN
taxlaw-2841	106	4	,	,	PUNCT
taxlaw-2841	106	5	jonathan	jonathan	PROPN
taxlaw-2841	106	6	ackerman	ackerman	PROPN
taxlaw-2841	106	7	&	&	CCONJ
taxlaw-2841	106	8	rosanne	rosanne	PROPN
taxlaw-2841	106	9	altshuler	altshuler	PROPN
taxlaw-2841	106	10	,	,	PUNCT
taxlaw-2841	106	11	how	how	SCONJ
taxlaw-2841	106	12	tax	tax	NOUN
taxlaw-2841	106	13	reform	reform	NOUN
taxlaw-2841	106	14	can	can	AUX
taxlaw-2841	106	15	get	get	AUX
taxlaw-2841	106	16	done	do	VERB
taxlaw-2841	106	17	in	in	ADP
taxlaw-2841	106	18	2016	2016	NUM
taxlaw-2841	106	19	,	,	PUNCT
taxlaw-2841	106	20	cnbc	cnbc	PROPN
taxlaw-2841	106	21	(	(	PUNCT
taxlaw-2841	106	22	jan	jan	PROPN
taxlaw-2841	106	23	.	.	PROPN
taxlaw-2841	106	24	21	21	NUM
taxlaw-2841	106	25	,	,	PUNCT
taxlaw-2841	106	26	2016	2016	NUM
taxlaw-2841	106	27	)	)	PUNCT
taxlaw-2841	106	28	,	,	PUNCT
taxlaw-2841	106	29	http://www.cnbc.com/2016/01/21/how-tax-reform-can-get-done-in-2016commentary.html	http://www.cnbc.com/2016/01/21/how-tax-reform-can-get-done-in-2016commentary.html	PROPN
taxlaw-2841	106	30	[	[	X
taxlaw-2841	106	31	http://perma.cc/y7sh-edvf	http://perma.cc/y7sh-edvf	X
taxlaw-2841	106	32	]	]	X
taxlaw-2841	106	33	“	"	PUNCT
taxlaw-2841	106	34	speaker	speaker	NOUN
taxlaw-2841	106	35	of	of	ADP
taxlaw-2841	106	36	the	the	DET
taxlaw-2841	106	37	house	house	PROPN
taxlaw-2841	106	38	paul	paul	PROPN
taxlaw-2841	106	39	ryan	ryan	PROPN
taxlaw-2841	106	40	announced	announce	VERB
taxlaw-2841	106	41	he	he	PRON
taxlaw-2841	106	42	will	will	AUX
taxlaw-2841	106	43	make	make	VERB
taxlaw-2841	106	44	tax	tax	NOUN
taxlaw-2841	106	45	reform	reform	NOUN
taxlaw-2841	106	46	—	—	PUNCT
taxlaw-2841	106	47	often	often	ADV
taxlaw-2841	106	48	considered	consider	VERB
taxlaw-2841	106	49	a	a	DET
taxlaw-2841	106	50	noble	noble	ADJ
taxlaw-2841	106	51	cause	cause	NOUN
taxlaw-2841	106	52	but	but	CCONJ
taxlaw-2841	106	53	a	a	DET
taxlaw-2841	106	54	futile	futile	ADJ
taxlaw-2841	106	55	exercise	exercise	NOUN
taxlaw-2841	106	56	—	—	PUNCT
taxlaw-2841	106	57	a	a	DET
taxlaw-2841	106	58	priority	priority	NOUN
taxlaw-2841	106	59	in	in	ADP
taxlaw-2841	106	60	the	the	DET
taxlaw-2841	106	61	upcoming	upcoming	ADJ
taxlaw-2841	106	62	year	year	NOUN
taxlaw-2841	106	63	.	.	PUNCT
taxlaw-2841	106	64	’	'	PUNCT
taxlaw-2841	107	1	instead	instead	ADV
taxlaw-2841	107	2	of	of	ADP
taxlaw-2841	107	3	a	a	DET
taxlaw-2841	107	4	tax	tax	NOUN
taxlaw-2841	107	5	code	code	NOUN
taxlaw-2841	107	6	that	that	PRON
taxlaw-2841	107	7	all	all	PRON
taxlaw-2841	107	8	of	of	ADP
taxlaw-2841	107	9	us	we	PRON
taxlaw-2841	107	10	can	can	AUX
taxlaw-2841	107	11	live	live	VERB
taxlaw-2841	107	12	by	by	ADP
taxlaw-2841	107	13	,	,	PUNCT
taxlaw-2841	107	14	we	we	PRON
taxlaw-2841	107	15	have	have	VERB
taxlaw-2841	107	16	a	a	DET
taxlaw-2841	107	17	tax	tax	NOUN
taxlaw-2841	107	18	code	code	NOUN
taxlaw-2841	107	19	that	that	SCONJ
taxlaw-2841	107	20	none	none	NOUN
taxlaw-2841	107	21	of	of	ADP
taxlaw-2841	107	22	us	we	PRON
taxlaw-2841	107	23	can	can	AUX
taxlaw-2841	107	24	understand	understand	VERB
taxlaw-2841	107	25	,	,	PUNCT
taxlaw-2841	107	26	’	'	PUNCT
taxlaw-2841	107	27	he	he	PRON
taxlaw-2841	107	28	said	say	VERB
taxlaw-2841	107	29	last	last	ADJ
taxlaw-2841	107	30	month	month	NOUN
taxlaw-2841	107	31	,	,	PUNCT
taxlaw-2841	107	32	speaking	speak	VERB
taxlaw-2841	107	33	at	at	ADP
taxlaw-2841	107	34	the	the	DET
taxlaw-2841	107	35	library	library	NOUN
taxlaw-2841	107	36	of	of	ADP
taxlaw-2841	107	37	congress	congress	PROPN
taxlaw-2841	107	38	.	.	PUNCT
taxlaw-2841	108	1	‘	'	PUNCT
taxlaw-2841	108	2	the	the	DET
taxlaw-2841	108	3	only	only	ADJ
taxlaw-2841	108	4	way	way	NOUN
taxlaw-2841	108	5	to	to	PART
taxlaw-2841	108	6	fix	fix	VERB
taxlaw-2841	108	7	our	our	PRON
taxlaw-2841	108	8	broken	broken	ADJ
taxlaw-2841	108	9	tax	tax	NOUN
taxlaw-2841	108	10	code	code	NOUN
taxlaw-2841	108	11	is	be	AUX
taxlaw-2841	108	12	to	to	PART
taxlaw-2841	108	13	simplify	simplify	VERB
taxlaw-2841	108	14	,	,	PUNCT
taxlaw-2841	108	15	simplify	simplify	ADJ
taxlaw-2841	108	16	,	,	PUNCT
taxlaw-2841	108	17	simplify	simplify	NOUN
taxlaw-2841	108	18	.	.	PUNCT
taxlaw-2841	109	1	close	close	VERB
taxlaw-2841	109	2	all	all	DET
taxlaw-2841	109	3	those	those	DET
taxlaw-2841	109	4	loopholes	loophole	NOUN
taxlaw-2841	109	5	and	and	CCONJ
taxlaw-2841	109	6	use	use	VERB
taxlaw-2841	109	7	that	that	DET
taxlaw-2841	109	8	money	money	NOUN
taxlaw-2841	109	9	to	to	PART
taxlaw-2841	109	10	cut	cut	VERB
taxlaw-2841	109	11	tax	tax	NOUN
taxlaw-2841	109	12	rates	rate	NOUN
taxlaw-2841	109	13	for	for	ADP
taxlaw-2841	109	14	everyone	everyone	PRON
taxlaw-2841	109	15	.	.	PUNCT
taxlaw-2841	109	16	’	'	PUNCT
taxlaw-2841	109	17	”	"	PUNCT
taxlaw-2841	109	18	;	;	PUNCT
taxlaw-2841	109	19	john	john	PROPN
taxlaw-2841	109	20	harwood	harwood	PROPN
taxlaw-2841	109	21	,	,	PUNCT
taxlaw-2841	109	22	despite	despite	SCONJ
taxlaw-2841	109	23	pledges	pledge	NOUN
taxlaw-2841	109	24	,	,	PUNCT
taxlaw-2841	109	25	tax	tax	NOUN
taxlaw-2841	109	26	reform	reform	NOUN
taxlaw-2841	109	27	remains	remain	VERB
taxlaw-2841	109	28	and	and	CCONJ
taxlaw-2841	109	29	elusive	elusive	ADJ
taxlaw-2841	109	30	goal	goal	NOUN
taxlaw-2841	109	31	,	,	PUNCT
taxlaw-2841	109	32	n.y	n.y	PROPN
taxlaw-2841	109	33	.	.	PROPN
taxlaw-2841	109	34	times	times	PROPN
taxlaw-2841	109	35	(	(	PUNCT
taxlaw-2841	109	36	feb	feb	PROPN
taxlaw-2841	109	37	.	.	PROPN
taxlaw-2841	109	38	2	2	NUM
taxlaw-2841	109	39	,	,	PUNCT
taxlaw-2841	109	40	2016	2016	NUM
taxlaw-2841	109	41	)	)	PUNCT
taxlaw-2841	109	42	,	,	PUNCT
taxlaw-2841	109	43	http://www.nytimes.com/2016/02/03/us/politics/despite-pledges-tax-reform-remains-an-elusivegoal.html?partner=rssnyt&emc=rss&_r=0	http://www.nytimes.com/2016/02/03/us/politics/despite-pledges-tax-reform-remains-an-elusivegoal.html?partner=rssnyt&emc=rss&_r=0	VERB
taxlaw-2841	109	44	[	[	X
taxlaw-2841	109	45	http://perma.cc/8clr-gz9y	http://perma.cc/8clr-gz9y	X
taxlaw-2841	109	46	]	]	X
taxlaw-2841	109	47	.	.	PUNCT
taxlaw-2841	110	1	19	19	NUM
taxlaw-2841	110	2	as	as	ADV
taxlaw-2841	110	3	known	know	VERB
taxlaw-2841	110	4	,	,	PUNCT
taxlaw-2841	110	5	the	the	DET
taxlaw-2841	110	6	u.s	u.s	PROPN
taxlaw-2841	110	7	.	.	PROPN
taxlaw-2841	110	8	corporate	corporate	ADJ
taxlaw-2841	110	9	tax	tax	NOUN
taxlaw-2841	110	10	rate	rate	NOUN
taxlaw-2841	110	11	includes	include	VERB
taxlaw-2841	110	12	several	several	ADJ
taxlaw-2841	110	13	gradual	gradual	ADJ
taxlaw-2841	110	14	marginal	marginal	ADJ
taxlaw-2841	110	15	rates	rate	NOUN
taxlaw-2841	110	16	according	accord	VERB
taxlaw-2841	110	17	to	to	ADP
taxlaw-2841	110	18	the	the	DET
taxlaw-2841	110	19	taxable	taxable	ADJ
taxlaw-2841	110	20	income	income	NOUN
taxlaw-2841	110	21	of	of	ADP
taxlaw-2841	110	22	the	the	DET
taxlaw-2841	110	23	corporate	corporate	NOUN
taxlaw-2841	110	24	.	.	PUNCT
taxlaw-2841	111	1	however	however	ADV
taxlaw-2841	111	2	,	,	PUNCT
taxlaw-2841	111	3	most	most	ADJ
taxlaw-2841	111	4	corporates	corporate	NOUN
taxlaw-2841	111	5	fall	fall	VERB
taxlaw-2841	111	6	within	within	ADP
taxlaw-2841	111	7	the	the	DET
taxlaw-2841	111	8	35	35	NUM
taxlaw-2841	111	9	%	%	NOUN
taxlaw-2841	111	10	rate	rate	NOUN
taxlaw-2841	111	11	bracket	bracket	NOUN
taxlaw-2841	111	12	.	.	PUNCT
taxlaw-2841	112	1	20	20	NUM
taxlaw-2841	112	2	see	see	VERB
taxlaw-2841	112	3	dep’t	dep’t	NOUN
taxlaw-2841	112	4	.	.	PUNCT
taxlaw-2841	113	1	of	of	ADP
taxlaw-2841	113	2	the	the	DET
taxlaw-2841	113	3	treasury	treasury	NOUN
taxlaw-2841	113	4	,	,	PUNCT
taxlaw-2841	113	5	general	general	ADJ
taxlaw-2841	113	6	explanations	explanation	NOUN
taxlaw-2841	113	7	of	of	ADP
taxlaw-2841	113	8	the	the	DET
taxlaw-2841	113	9	administration	administration	NOUN
taxlaw-2841	113	10	’s	’s	PART
taxlaw-2841	113	11	fiscal	fiscal	ADJ
taxlaw-2841	113	12	year	year	NOUN
taxlaw-2841	113	13	2016	2016	NUM
taxlaw-2841	113	14	revenue	revenue	NOUN
taxlaw-2841	113	15	proposals	proposal	NOUN
taxlaw-2841	113	16	(	(	PUNCT
taxlaw-2841	113	17	2015	2015	NUM
taxlaw-2841	113	18	)	)	PUNCT
taxlaw-2841	113	19	,	,	PUNCT
taxlaw-2841	113	20	available	available	ADJ
taxlaw-2841	113	21	at	at	ADP
taxlaw-2841	113	22	http://www.treasury.gov/resource-center/taxpolicy/documents/general-explanations-fy2016.pdf	http://www.treasury.gov/resource-center/taxpolicy/documents/general-explanations-fy2016.pdf	NOUN
taxlaw-2841	114	1	[	[	X
taxlaw-2841	114	2	http://perma.cc/2e54-abg6	http://perma.cc/2e54-abg6	X
taxlaw-2841	114	3	]	]	PUNCT
taxlaw-2841	114	4	.	.	PUNCT
taxlaw-2841	115	1	21	21	NUM
taxlaw-2841	115	2	see	see	VERB
taxlaw-2841	115	3	jane	jane	PROPN
taxlaw-2841	115	4	gravelle	gravelle	PROPN
taxlaw-2841	115	5	,	,	PUNCT
taxlaw-2841	115	6	cong	cong	PROPN
taxlaw-2841	115	7	.	.	PUNCT
taxlaw-2841	116	1	research	research	NOUN
taxlaw-2841	116	2	serv	serv	PROPN
taxlaw-2841	116	3	.	.	PROPN
taxlaw-2841	116	4	,	,	PUNCT
taxlaw-2841	116	5	rl34115	rl34115	PROPN
taxlaw-2841	116	6	,	,	PUNCT
taxlaw-2841	116	7	reform	reform	NOUN
taxlaw-2841	116	8	of	of	ADP
taxlaw-2841	116	9	u.s	u.s	PROPN
taxlaw-2841	116	10	.	.	PROPN
taxlaw-2841	116	11	international	international	ADJ
taxlaw-2841	116	12	taxation	taxation	NOUN
taxlaw-2841	116	13	:	:	PUNCT
taxlaw-2841	116	14	alternatives	alternative	NOUN
taxlaw-2841	116	15	(	(	PUNCT
taxlaw-2841	116	16	2015	2015	NUM
taxlaw-2841	116	17	)	)	PUNCT
taxlaw-2841	116	18	.	.	PUNCT
taxlaw-2841	117	1	22	22	NUM
taxlaw-2841	117	2	beps	bep	NOUN
taxlaw-2841	117	3	2015	2015	NUM
taxlaw-2841	117	4	final	final	ADJ
taxlaw-2841	117	5	reports	report	NOUN
taxlaw-2841	117	6	,	,	PUNCT
taxlaw-2841	117	7	oecd	oecd	PROPN
taxlaw-2841	117	8	,	,	PUNCT
taxlaw-2841	117	9	http://www.oecd.org/tax/aggressive/beps-2015-finalreports.htm	http://www.oecd.org/tax/aggressive/beps-2015-finalreports.htm	X
taxlaw-2841	117	10	(	(	PUNCT
taxlaw-2841	117	11	last	last	ADJ
taxlaw-2841	117	12	visited	visit	VERB
taxlaw-2841	117	13	nov	nov	PROPN
taxlaw-2841	117	14	.	.	PROPN
taxlaw-2841	117	15	5	5	NUM
taxlaw-2841	117	16	,	,	PUNCT
taxlaw-2841	117	17	2016	2016	NUM
taxlaw-2841	117	18	)	)	PUNCT
taxlaw-2841	118	1	[	[	X
taxlaw-2841	118	2	http://perma.cc/lc6n-llyp	http://perma.cc/lc6n-llyp	X
taxlaw-2841	118	3	]	]	X
taxlaw-2841	118	4	.	.	PUNCT
taxlaw-2841	118	5	2017	2017	NUM
taxlaw-2841	118	6	]	]	PUNCT
taxlaw-2841	118	7	minimum	minimum	ADJ
taxlaw-2841	118	8	global	global	ADJ
taxlaw-2841	118	9	effective	effective	ADJ
taxlaw-2841	118	10	corporate	corporate	ADJ
taxlaw-2841	118	11	tax	tax	NOUN
taxlaw-2841	118	12	rate	rate	NOUN
taxlaw-2841	118	13	11	11	NUM
taxlaw-2841	118	14	eu	eu	PROPN
taxlaw-2841	118	15	as	as	ADV
taxlaw-2841	118	16	well	well	ADV
taxlaw-2841	118	17	as	as	ADP
taxlaw-2841	118	18	the	the	DET
taxlaw-2841	118	19	anti	anti	ADJ
taxlaw-2841	118	20	-	-	ADJ
taxlaw-2841	118	21	tax	tax	ADJ
taxlaw-2841	118	22	avoidance	avoidance	NOUN
taxlaw-2841	118	23	package.23	package.23	VERB
taxlaw-2841	118	24	the	the	DET
taxlaw-2841	118	25	oecd	oecd	PROPN
taxlaw-2841	118	26	beps	beps	PROPN
taxlaw-2841	118	27	reports	report	NOUN
taxlaw-2841	118	28	propose	propose	VERB
taxlaw-2841	118	29	national	national	ADJ
taxlaw-2841	118	30	,	,	PUNCT
taxlaw-2841	118	31	bilateral	bilateral	ADJ
taxlaw-2841	118	32	and	and	CCONJ
taxlaw-2841	118	33	multilateral	multilateral	ADJ
taxlaw-2841	118	34	rules	rule	NOUN
taxlaw-2841	118	35	on	on	ADP
taxlaw-2841	118	36	fifteen	fifteen	NUM
taxlaw-2841	118	37	actions	action	NOUN
taxlaw-2841	118	38	.	.	PUNCT
taxlaw-2841	119	1	generally	generally	ADV
taxlaw-2841	119	2	speaking	speak	VERB
taxlaw-2841	119	3	,	,	PUNCT
taxlaw-2841	119	4	the	the	DET
taxlaw-2841	119	5	oecd	oecd	PROPN
taxlaw-2841	119	6	rules	rule	NOUN
taxlaw-2841	119	7	fall	fall	VERB
taxlaw-2841	119	8	into	into	ADP
taxlaw-2841	119	9	the	the	DET
taxlaw-2841	119	10	following	follow	VERB
taxlaw-2841	119	11	three	three	NUM
taxlaw-2841	119	12	main	main	ADJ
taxlaw-2841	119	13	categories	category	NOUN
taxlaw-2841	119	14	:	:	PUNCT
taxlaw-2841	119	15	(	(	PUNCT
taxlaw-2841	119	16	i	i	NOUN
taxlaw-2841	119	17	)	)	PUNCT
taxlaw-2841	119	18	the	the	DET
taxlaw-2841	119	19	general	general	ADJ
taxlaw-2841	119	20	anti	anti	ADJ
taxlaw-2841	119	21	-	-	ADJ
taxlaw-2841	119	22	avoidance	avoidance	ADJ
taxlaw-2841	119	23	rule	rule	NOUN
taxlaw-2841	119	24	to	to	PART
taxlaw-2841	119	25	limit	limit	VERB
taxlaw-2841	119	26	tax	tax	NOUN
taxlaw-2841	119	27	avoidance	avoidance	NOUN
taxlaw-2841	119	28	through	through	ADP
taxlaw-2841	119	29	treaty	treaty	NOUN
taxlaw-2841	119	30	abuses	abuse	NOUN
taxlaw-2841	119	31	by	by	ADP
taxlaw-2841	119	32	denying	deny	VERB
taxlaw-2841	119	33	tax	tax	NOUN
taxlaw-2841	119	34	treaty	treaty	NOUN
taxlaw-2841	119	35	benefits	benefit	NOUN
taxlaw-2841	119	36	if	if	SCONJ
taxlaw-2841	119	37	obtaining	obtain	VERB
taxlaw-2841	119	38	any	any	DET
taxlaw-2841	119	39	such	such	ADJ
taxlaw-2841	119	40	treaty	treaty	NOUN
taxlaw-2841	119	41	benefits	benefit	NOUN
taxlaw-2841	119	42	was	be	AUX
taxlaw-2841	119	43	one	one	NUM
taxlaw-2841	119	44	of	of	ADP
taxlaw-2841	119	45	the	the	DET
taxlaw-2841	119	46	principal	principal	ADJ
taxlaw-2841	119	47	purposes	purpose	NOUN
taxlaw-2841	119	48	of	of	ADP
taxlaw-2841	119	49	any	any	DET
taxlaw-2841	119	50	arrangement	arrangement	NOUN
taxlaw-2841	119	51	or	or	CCONJ
taxlaw-2841	119	52	transaction;24	transaction;24	NOUN
taxlaw-2841	119	53	(	(	PUNCT
taxlaw-2841	119	54	ii	ii	NOUN
taxlaw-2841	119	55	)	)	PUNCT
taxlaw-2841	119	56	the	the	DET
taxlaw-2841	119	57	specific	specific	ADJ
taxlaw-2841	119	58	anti	anti	ADJ
taxlaw-2841	119	59	-	-	ADJ
taxlaw-2841	119	60	avoidance	avoidance	ADJ
taxlaw-2841	119	61	rules	rule	NOUN
taxlaw-2841	119	62	that	that	PRON
taxlaw-2841	119	63	target	target	VERB
taxlaw-2841	119	64	specific	specific	ADJ
taxlaw-2841	119	65	avoidance	avoidance	NOUN
taxlaw-2841	119	66	strategies	strategy	NOUN
taxlaw-2841	119	67	and	and	CCONJ
taxlaw-2841	119	68	try	try	VERB
taxlaw-2841	119	69	to	to	PART
taxlaw-2841	119	70	neutralize	neutralize	VERB
taxlaw-2841	119	71	them	they	PRON
taxlaw-2841	119	72	as	as	ADV
taxlaw-2841	119	73	effectively	effectively	ADV
taxlaw-2841	119	74	as	as	ADP
taxlaw-2841	119	75	possible	possible	ADJ
taxlaw-2841	119	76	,	,	PUNCT
taxlaw-2841	119	77	such	such	ADJ
taxlaw-2841	119	78	as	as	ADP
taxlaw-2841	119	79	limiting	limit	VERB
taxlaw-2841	119	80	interest	interest	NOUN
taxlaw-2841	119	81	deductibility	deductibility	NOUN
taxlaw-2841	119	82	and	and	CCONJ
taxlaw-2841	119	83	transfer	transfer	VERB
taxlaw-2841	119	84	pricing	pricing	NOUN
taxlaw-2841	119	85	;	;	PUNCT
taxlaw-2841	119	86	and	and	CCONJ
taxlaw-2841	119	87	(	(	PUNCT
taxlaw-2841	119	88	iii	iii	X
taxlaw-2841	119	89	)	)	PUNCT
taxlaw-2841	119	90	the	the	DET
taxlaw-2841	119	91	disclosure	disclosure	NOUN
taxlaw-2841	119	92	and	and	CCONJ
taxlaw-2841	119	93	transparency	transparency	NOUN
taxlaw-2841	119	94	rules	rule	NOUN
taxlaw-2841	119	95	that	that	PRON
taxlaw-2841	119	96	intend	intend	VERB
taxlaw-2841	119	97	to	to	PART
taxlaw-2841	119	98	provide	provide	VERB
taxlaw-2841	119	99	tax	tax	NOUN
taxlaw-2841	119	100	authorities	authority	NOUN
taxlaw-2841	119	101	with	with	ADP
taxlaw-2841	119	102	the	the	DET
taxlaw-2841	119	103	required	require	VERB
taxlaw-2841	119	104	information	information	NOUN
taxlaw-2841	119	105	in	in	ADP
taxlaw-2841	119	106	order	order	NOUN
taxlaw-2841	119	107	to	to	PART
taxlaw-2841	119	108	apply	apply	VERB
taxlaw-2841	119	109	the	the	DET
taxlaw-2841	119	110	antiavoidance	antiavoidance	NOUN
taxlaw-2841	119	111	norms	norm	NOUN
taxlaw-2841	119	112	and	and	CCONJ
taxlaw-2841	119	113	limit	limit	VERB
taxlaw-2841	119	114	international	international	ADJ
taxlaw-2841	119	115	corporate	corporate	ADJ
taxlaw-2841	119	116	tax	tax	NOUN
taxlaw-2841	119	117	avoidance	avoidance	NOUN
taxlaw-2841	119	118	,	,	PUNCT
taxlaw-2841	119	119	such	such	ADJ
taxlaw-2841	119	120	as	as	ADP
taxlaw-2841	119	121	the	the	DET
taxlaw-2841	119	122	mandatory	mandatory	ADJ
taxlaw-2841	119	123	disclosure	disclosure	NOUN
taxlaw-2841	119	124	regime	regime	NOUN
taxlaw-2841	119	125	in	in	ADP
taxlaw-2841	119	126	action	action	NOUN
taxlaw-2841	119	127	1225	1225	NUM
taxlaw-2841	119	128	and	and	CCONJ
taxlaw-2841	119	129	the	the	DET
taxlaw-2841	119	130	country	country	NOUN
taxlaw-2841	119	131	-	-	PUNCT
taxlaw-2841	119	132	by	by	ADP
taxlaw-2841	119	133	-	-	PUNCT
taxlaw-2841	119	134	country	country	NOUN
taxlaw-2841	119	135	reporting	reporting	NOUN
taxlaw-2841	119	136	regime	regime	NOUN
taxlaw-2841	119	137	in	in	ADP
taxlaw-2841	119	138	action	action	NOUN
taxlaw-2841	119	139	13.26	13.26	NUM
taxlaw-2841	119	140	the	the	DET
taxlaw-2841	119	141	u.s	u.s	PROPN
taxlaw-2841	119	142	.	.	PROPN
taxlaw-2841	119	143	participated	participate	VERB
taxlaw-2841	119	144	actively	actively	ADV
taxlaw-2841	119	145	in	in	ADP
taxlaw-2841	119	146	the	the	DET
taxlaw-2841	119	147	beps	bep	NOUN
taxlaw-2841	119	148	process	process	NOUN
taxlaw-2841	119	149	and	and	CCONJ
taxlaw-2841	119	150	discussed	discuss	VERB
taxlaw-2841	119	151	these	these	DET
taxlaw-2841	119	152	actions	action	NOUN
taxlaw-2841	119	153	and	and	CCONJ
taxlaw-2841	119	154	their	their	PRON
taxlaw-2841	119	155	implications	implication	NOUN
taxlaw-2841	119	156	on	on	ADP
taxlaw-2841	119	157	several	several	ADJ
taxlaw-2841	119	158	occasions	occasion	NOUN
taxlaw-2841	119	159	.	.	PUNCT
taxlaw-2841	120	1	still	still	ADV
taxlaw-2841	120	2	,	,	PUNCT
taxlaw-2841	120	3	it	it	PRON
taxlaw-2841	120	4	does	do	AUX
taxlaw-2841	120	5	not	not	PART
taxlaw-2841	120	6	seem	seem	VERB
taxlaw-2841	120	7	that	that	SCONJ
taxlaw-2841	120	8	the	the	DET
taxlaw-2841	120	9	u.s	u.s	PROPN
taxlaw-2841	120	10	.	.	PROPN
taxlaw-2841	120	11	is	be	AUX
taxlaw-2841	120	12	going	go	VERB
taxlaw-2841	120	13	to	to	PART
taxlaw-2841	120	14	implement	implement	VERB
taxlaw-2841	120	15	the	the	DET
taxlaw-2841	120	16	oecd	oecd	PROPN
taxlaw-2841	120	17	proposals.27	proposals.27	PROPN
taxlaw-2841	120	18	however	however	ADV
taxlaw-2841	120	19	,	,	PUNCT
taxlaw-2841	120	20	the	the	DET
taxlaw-2841	120	21	u.s	u.s	PROPN
taxlaw-2841	120	22	.	.	PROPN
taxlaw-2841	120	23	can	can	AUX
taxlaw-2841	120	24	not	not	PART
taxlaw-2841	120	25	ignore	ignore	VERB
taxlaw-2841	120	26	the	the	DET
taxlaw-2841	120	27	oecd	oecd	PROPN
taxlaw-2841	120	28	proposals	proposal	NOUN
taxlaw-2841	120	29	as	as	SCONJ
taxlaw-2841	120	30	they	they	PRON
taxlaw-2841	120	31	signify	signify	VERB
taxlaw-2841	120	32	substantial	substantial	ADJ
taxlaw-2841	120	33	impending	impending	ADJ
taxlaw-2841	120	34	changes	change	NOUN
taxlaw-2841	120	35	to	to	ADP
taxlaw-2841	120	36	the	the	DET
taxlaw-2841	120	37	realm	realm	NOUN
taxlaw-2841	120	38	of	of	ADP
taxlaw-2841	120	39	international	international	ADJ
taxlaw-2841	120	40	taxation	taxation	NOUN
taxlaw-2841	120	41	.	.	PUNCT
taxlaw-2841	121	1	in	in	ADP
taxlaw-2841	121	2	this	this	DET
taxlaw-2841	121	3	article	article	NOUN
taxlaw-2841	121	4	,	,	PUNCT
taxlaw-2841	121	5	i	i	PRON
taxlaw-2841	121	6	propose	propose	VERB
taxlaw-2841	121	7	to	to	PART
taxlaw-2841	121	8	add	add	VERB
taxlaw-2841	121	9	a	a	DET
taxlaw-2841	121	10	new	new	ADJ
taxlaw-2841	121	11	provision	provision	NOUN
taxlaw-2841	121	12	to	to	ADP
taxlaw-2841	121	13	the	the	DET
taxlaw-2841	121	14	u.s	u.s	PROPN
taxlaw-2841	121	15	.	.	PROPN
taxlaw-2841	121	16	internal	internal	PROPN
taxlaw-2841	121	17	revenue	revenue	NOUN
taxlaw-2841	121	18	code	code	NOUN
taxlaw-2841	121	19	that	that	PRON
taxlaw-2841	121	20	adopts	adopt	VERB
taxlaw-2841	121	21	a	a	DET
taxlaw-2841	121	22	minimum	minimum	ADJ
taxlaw-2841	121	23	global	global	ADJ
taxlaw-2841	121	24	effective	effective	ADJ
taxlaw-2841	121	25	corporate	corporate	ADJ
taxlaw-2841	121	26	tax	tax	NOUN
taxlaw-2841	121	27	rate	rate	NOUN
taxlaw-2841	121	28	that	that	PRON
taxlaw-2841	121	29	will	will	AUX
taxlaw-2841	121	30	serve	serve	VERB
taxlaw-2841	121	31	as	as	ADP
taxlaw-2841	121	32	a	a	DET
taxlaw-2841	121	33	general	general	ADJ
taxlaw-2841	121	34	anti	anti	ADJ
taxlaw-2841	121	35	-	-	ADJ
taxlaw-2841	121	36	avoidance	avoidance	ADJ
taxlaw-2841	121	37	rule	rule	NOUN
taxlaw-2841	121	38	and	and	CCONJ
taxlaw-2841	121	39	is	be	AUX
taxlaw-2841	121	40	targeted	target	VERB
taxlaw-2841	121	41	toward	toward	ADP
taxlaw-2841	121	42	international	international	ADJ
taxlaw-2841	121	43	corporate	corporate	ADJ
taxlaw-2841	121	44	tax	tax	NOUN
taxlaw-2841	121	45	avoidance	avoidance	NOUN
taxlaw-2841	121	46	.	.	PUNCT
taxlaw-2841	122	1	according	accord	VERB
taxlaw-2841	122	2	to	to	ADP
taxlaw-2841	122	3	this	this	DET
taxlaw-2841	122	4	proposed	propose	VERB
taxlaw-2841	122	5	new	new	ADJ
taxlaw-2841	122	6	section	section	NOUN
taxlaw-2841	122	7	,	,	PUNCT
taxlaw-2841	122	8	if	if	SCONJ
taxlaw-2841	122	9	the	the	DET
taxlaw-2841	122	10	global	global	ADJ
taxlaw-2841	122	11	effective	effective	ADJ
taxlaw-2841	122	12	corporate	corporate	ADJ
taxlaw-2841	122	13	tax	tax	NOUN
taxlaw-2841	122	14	rate	rate	NOUN
taxlaw-2841	122	15	of	of	ADP
taxlaw-2841	122	16	any	any	DET
taxlaw-2841	122	17	american	american	ADJ
taxlaw-2841	122	18	multi	multi	ADJ
taxlaw-2841	122	19	-	-	ADJ
taxlaw-2841	122	20	national	national	ADJ
taxlaw-2841	122	21	corporation	corporation	NOUN
taxlaw-2841	122	22	(	(	PUNCT
taxlaw-2841	122	23	mnc	mnc	PROPN
taxlaw-2841	122	24	)	)	PUNCT
taxlaw-2841	122	25	is	be	AUX
taxlaw-2841	122	26	below	below	ADP
taxlaw-2841	122	27	15	15	NUM
taxlaw-2841	122	28	%	%	NOUN
taxlaw-2841	122	29	,	,	PUNCT
taxlaw-2841	122	30	the	the	DET
taxlaw-2841	122	31	mnc	mnc	PROPN
taxlaw-2841	122	32	will	will	AUX
taxlaw-2841	122	33	then	then	ADV
taxlaw-2841	122	34	be	be	AUX
taxlaw-2841	122	35	23	23	NUM
taxlaw-2841	122	36	generally	generally	ADV
taxlaw-2841	122	37	speaking	speak	VERB
taxlaw-2841	122	38	,	,	PUNCT
taxlaw-2841	122	39	the	the	DET
taxlaw-2841	122	40	eu	eu	PROPN
taxlaw-2841	122	41	is	be	AUX
taxlaw-2841	122	42	trying	try	VERB
taxlaw-2841	122	43	to	to	PART
taxlaw-2841	122	44	reform	reform	VERB
taxlaw-2841	122	45	the	the	DET
taxlaw-2841	122	46	corporate	corporate	ADJ
taxlaw-2841	122	47	tax	tax	NOUN
taxlaw-2841	122	48	framework	framework	NOUN
taxlaw-2841	122	49	in	in	ADP
taxlaw-2841	122	50	the	the	DET
taxlaw-2841	122	51	eu	eu	PROPN
taxlaw-2841	122	52	in	in	ADP
taxlaw-2841	122	53	order	order	NOUN
taxlaw-2841	122	54	to	to	PART
taxlaw-2841	122	55	tackle	tackle	VERB
taxlaw-2841	122	56	tax	tax	NOUN
taxlaw-2841	122	57	abuse	abuse	NOUN
taxlaw-2841	122	58	,	,	PUNCT
taxlaw-2841	122	59	ensure	ensure	VERB
taxlaw-2841	122	60	sustainable	sustainable	ADJ
taxlaw-2841	122	61	revenues	revenue	NOUN
taxlaw-2841	122	62	,	,	PUNCT
taxlaw-2841	122	63	and	and	CCONJ
taxlaw-2841	122	64	support	support	VERB
taxlaw-2841	122	65	a	a	DET
taxlaw-2841	122	66	better	well	ADJ
taxlaw-2841	122	67	business	business	NOUN
taxlaw-2841	122	68	environment	environment	NOUN
taxlaw-2841	122	69	in	in	ADP
taxlaw-2841	122	70	the	the	DET
taxlaw-2841	122	71	single	single	ADJ
taxlaw-2841	122	72	market	market	NOUN
taxlaw-2841	122	73	.	.	PUNCT
taxlaw-2841	123	1	to	to	ADP
taxlaw-2841	123	2	this	this	DET
taxlaw-2841	123	3	end	end	NOUN
taxlaw-2841	123	4	,	,	PUNCT
taxlaw-2841	123	5	the	the	DET
taxlaw-2841	123	6	eu	eu	PROPN
taxlaw-2841	123	7	is	be	AUX
taxlaw-2841	123	8	considering	consider	VERB
taxlaw-2841	123	9	several	several	ADJ
taxlaw-2841	123	10	measures	measure	NOUN
taxlaw-2841	123	11	including	include	VERB
taxlaw-2841	123	12	re	re	VERB
taxlaw-2841	123	13	-	-	VERB
taxlaw-2841	123	14	launching	launch	VERB
taxlaw-2841	123	15	the	the	DET
taxlaw-2841	123	16	common	common	ADJ
taxlaw-2841	123	17	consolidated	consolidated	ADJ
taxlaw-2841	123	18	corporate	corporate	ADJ
taxlaw-2841	123	19	tax	tax	NOUN
taxlaw-2841	123	20	base	base	NOUN
taxlaw-2841	123	21	(	(	PUNCT
taxlaw-2841	123	22	ccctb	ccctb	NOUN
taxlaw-2841	123	23	)	)	PUNCT
taxlaw-2841	123	24	,	,	PUNCT
taxlaw-2841	123	25	enacting	enact	VERB
taxlaw-2841	123	26	general	general	ADJ
taxlaw-2841	123	27	anti	anti	ADJ
taxlaw-2841	123	28	-	-	ADJ
taxlaw-2841	123	29	avoidance	avoidance	ADJ
taxlaw-2841	123	30	directive	directive	NOUN
taxlaw-2841	123	31	,	,	PUNCT
taxlaw-2841	123	32	increasing	increase	VERB
taxlaw-2841	123	33	transparency	transparency	NOUN
taxlaw-2841	123	34	,	,	PUNCT
taxlaw-2841	123	35	improving	improve	VERB
taxlaw-2841	123	36	eu	eu	PROPN
taxlaw-2841	123	37	coordination	coordination	NOUN
taxlaw-2841	123	38	.	.	PUNCT
taxlaw-2841	124	1	action	action	NOUN
taxlaw-2841	124	2	plan	plan	NOUN
taxlaw-2841	124	3	on	on	ADP
taxlaw-2841	124	4	corporate	corporate	ADJ
taxlaw-2841	124	5	taxation	taxation	NOUN
taxlaw-2841	124	6	,	,	PUNCT
taxlaw-2841	124	7	eur	eur	PROPN
taxlaw-2841	124	8	.	.	PUNCT
taxlaw-2841	124	9	commission	commission	PROPN
taxlaw-2841	124	10	,	,	PUNCT
taxlaw-2841	124	11	http://ec.europa.eu/taxation_customs/taxation/company_tax/fairer_corporate_taxation/index_en.htm	http://ec.europa.eu/taxation_customs/taxation/company_tax/fairer_corporate_taxation/index_en.htm	PROPN
taxlaw-2841	125	1	[	[	X
taxlaw-2841	125	2	http://perma.cc/9heg-zzg4	http://perma.cc/9heg-zzg4	X
taxlaw-2841	125	3	]	]	X
taxlaw-2841	125	4	(	(	PUNCT
taxlaw-2841	125	5	last	last	ADV
taxlaw-2841	125	6	visited	visit	VERB
taxlaw-2841	125	7	nov	nov	PROPN
taxlaw-2841	125	8	.	.	PROPN
taxlaw-2841	125	9	5	5	NUM
taxlaw-2841	125	10	,	,	PUNCT
taxlaw-2841	125	11	2016	2016	NUM
taxlaw-2841	125	12	)	)	PUNCT
taxlaw-2841	126	1	;	;	PUNCT
taxlaw-2841	126	2	anti	anti	ADJ
taxlaw-2841	126	3	-	-	ADJ
taxlaw-2841	126	4	tax	tax	ADJ
taxlaw-2841	126	5	avoidance	avoidance	NOUN
taxlaw-2841	126	6	package	package	NOUN
taxlaw-2841	126	7	,	,	PUNCT
taxlaw-2841	126	8	eur	eur	PROPN
taxlaw-2841	126	9	.	.	PUNCT
taxlaw-2841	126	10	commission	commission	PROPN
taxlaw-2841	126	11	,	,	PUNCT
taxlaw-2841	126	12	http://ec.europa.eu/taxation_customs/taxation/company_tax/anti_tax_avoidance/index_en.htm	http://ec.europa.eu/taxation_customs/taxation/company_tax/anti_tax_avoidance/index_en.htm	NOUN
taxlaw-2841	127	1	[	[	X
taxlaw-2841	127	2	http://perma.cc/cz6d-6la6	http://perma.cc/cz6d-6la6	X
taxlaw-2841	127	3	]	]	X
taxlaw-2841	127	4	(	(	PUNCT
taxlaw-2841	127	5	last	last	ADV
taxlaw-2841	127	6	visited	visit	VERB
taxlaw-2841	127	7	nov	nov	PROPN
taxlaw-2841	127	8	.	.	PROPN
taxlaw-2841	127	9	5	5	NUM
taxlaw-2841	127	10	,	,	PUNCT
taxlaw-2841	127	11	2016	2016	NUM
taxlaw-2841	127	12	)	)	PUNCT
taxlaw-2841	127	13	.	.	PUNCT
taxlaw-2841	128	1	24	24	NUM
taxlaw-2841	128	2	preventing	prevent	VERB
taxlaw-2841	128	3	the	the	DET
taxlaw-2841	128	4	granting	granting	NOUN
taxlaw-2841	128	5	of	of	ADP
taxlaw-2841	128	6	treaty	treaty	NOUN
taxlaw-2841	128	7	benefits	benefit	NOUN
taxlaw-2841	128	8	in	in	ADP
taxlaw-2841	128	9	inappropriate	inappropriate	ADJ
taxlaw-2841	128	10	circumstances	circumstance	NOUN
taxlaw-2841	128	11	,	,	PUNCT
taxlaw-2841	128	12	action	action	NOUN
taxlaw-2841	128	13	6	6	NUM
taxlaw-2841	128	14	–	–	SYM
taxlaw-2841	128	15	2015	2015	NUM
taxlaw-2841	128	16	final	final	ADJ
taxlaw-2841	128	17	report	report	NOUN
taxlaw-2841	128	18	,	,	PUNCT
taxlaw-2841	128	19	oecd	oecd	PROPN
taxlaw-2841	128	20	,	,	PUNCT
taxlaw-2841	128	21	http://www.oecd.org/tax/preventing-the-granting-of-treaty-benefits-in-inappropriatecircumstances-action-6-2015-final-report-9789264241695-en.htm	http://www.oecd.org/tax/preventing-the-granting-of-treaty-benefits-in-inappropriatecircumstances-action-6-2015-final-report-9789264241695-en.htm	PROPN
taxlaw-2841	129	1	[	[	X
taxlaw-2841	129	2	http://perma.cc/mc6n-aqjh	http://perma.cc/mc6n-aqjh	X
taxlaw-2841	129	3	]	]	X
taxlaw-2841	129	4	(	(	PUNCT
taxlaw-2841	129	5	last	last	ADV
taxlaw-2841	129	6	visited	visit	VERB
taxlaw-2841	129	7	nov	nov	PROPN
taxlaw-2841	129	8	.	.	PROPN
taxlaw-2841	129	9	5	5	NUM
taxlaw-2841	129	10	,	,	PUNCT
taxlaw-2841	129	11	2016	2016	NUM
taxlaw-2841	129	12	)	)	PUNCT
taxlaw-2841	129	13	.	.	PUNCT
taxlaw-2841	130	1	25	25	NUM
taxlaw-2841	130	2	mandatory	mandatory	ADJ
taxlaw-2841	130	3	disclosure	disclosure	NOUN
taxlaw-2841	130	4	rules	rule	NOUN
taxlaw-2841	130	5	,	,	PUNCT
taxlaw-2841	130	6	action	action	NOUN
taxlaw-2841	130	7	12	12	NUM
taxlaw-2841	130	8	–	–	SYM
taxlaw-2841	130	9	2015	2015	NUM
taxlaw-2841	130	10	final	final	ADJ
taxlaw-2841	130	11	report	report	NOUN
taxlaw-2841	130	12	,	,	PUNCT
taxlaw-2841	130	13	oecd	oecd	PROPN
taxlaw-2841	130	14	,	,	PUNCT
taxlaw-2841	130	15	http://www.oecd.org/tax/mandatory-disclosure-rules-action-12-2015-final-report-9789264241442-en.htm	http://www.oecd.org/tax/mandatory-disclosure-rules-action-12-2015-final-report-9789264241442-en.htm	PROPN
taxlaw-2841	130	16	[	[	X
taxlaw-2841	130	17	http//perma.cc	http//perma.cc	X
taxlaw-2841	130	18	/	/	SYM
taxlaw-2841	130	19	wh5y	wh5y	NOUN
taxlaw-2841	130	20	-	-	PUNCT
taxlaw-2841	130	21	rkzp	rkzp	NOUN
taxlaw-2841	130	22	]	]	X
taxlaw-2841	130	23	(	(	PUNCT
taxlaw-2841	130	24	last	last	ADV
taxlaw-2841	130	25	visited	visit	VERB
taxlaw-2841	130	26	nov	nov	PROPN
taxlaw-2841	130	27	.	.	PROPN
taxlaw-2841	130	28	5	5	NUM
taxlaw-2841	130	29	,	,	PUNCT
taxlaw-2841	130	30	2016	2016	NUM
taxlaw-2841	130	31	)	)	PUNCT
taxlaw-2841	130	32	.	.	PUNCT
taxlaw-2841	131	1	26	26	NUM
taxlaw-2841	131	2	transfer	transfer	NOUN
taxlaw-2841	131	3	pricing	pricing	NOUN
taxlaw-2841	131	4	documentation	documentation	NOUN
taxlaw-2841	131	5	and	and	CCONJ
taxlaw-2841	131	6	country	country	NOUN
taxlaw-2841	131	7	-	-	PUNCT
taxlaw-2841	131	8	by	by	ADP
taxlaw-2841	131	9	-	-	PUNCT
taxlaw-2841	131	10	country	country	NOUN
taxlaw-2841	131	11	reporting	reporting	NOUN
taxlaw-2841	131	12	,	,	PUNCT
taxlaw-2841	131	13	action	action	NOUN
taxlaw-2841	131	14	13	13	NUM
taxlaw-2841	131	15	–	–	SYM
taxlaw-2841	131	16	2015	2015	NUM
taxlaw-2841	131	17	final	final	ADJ
taxlaw-2841	131	18	report	report	NOUN
taxlaw-2841	131	19	,	,	PUNCT
taxlaw-2841	131	20	oecd	oecd	PROPN
taxlaw-2841	131	21	,	,	PUNCT
taxlaw-2841	131	22	http://www.oecd.org/tax/transfer-pricing-documentation-and-country-by-country-reportingaction-13-2015-final-report-9789264241480-en.htm	http://www.oecd.org/tax/transfer-pricing-documentation-and-country-by-country-reportingaction-13-2015-final-report-9789264241480-en.htm	X
taxlaw-2841	132	1	[	[	X
taxlaw-2841	132	2	http://perma.cc/4p3g-vjwh	http://perma.cc/4p3g-vjwh	X
taxlaw-2841	132	3	]	]	X
taxlaw-2841	132	4	(	(	PUNCT
taxlaw-2841	132	5	last	last	ADV
taxlaw-2841	132	6	visited	visit	VERB
taxlaw-2841	132	7	nov	nov	PROPN
taxlaw-2841	132	8	.	.	PROPN
taxlaw-2841	132	9	5	5	NUM
taxlaw-2841	132	10	,	,	PUNCT
taxlaw-2841	132	11	2016	2016	NUM
taxlaw-2841	132	12	)	)	PUNCT
taxlaw-2841	132	13	.	.	PUNCT
taxlaw-2841	133	1	27	27	NUM
taxlaw-2841	133	2	see	see	VERB
taxlaw-2841	133	3	daniel	daniel	PROPN
taxlaw-2841	133	4	shaviro	shaviro	PROPN
taxlaw-2841	133	5	,	,	PUNCT
taxlaw-2841	133	6	oecd	oecd	PROPN
taxlaw-2841	133	7	-	-	PUNCT
taxlaw-2841	133	8	beps	bep	NOUN
taxlaw-2841	133	9	:	:	PUNCT
taxlaw-2841	133	10	should	should	AUX
taxlaw-2841	133	11	the	the	DET
taxlaw-2841	133	12	u.s	u.s	PROPN
taxlaw-2841	133	13	.	.	PROPN
taxlaw-2841	133	14	be	be	AUX
taxlaw-2841	133	15	worried	worried	ADJ
taxlaw-2841	133	16	(	(	PUNCT
taxlaw-2841	133	17	dec	dec	PROPN
taxlaw-2841	133	18	.	.	PROPN
taxlaw-2841	133	19	18	18	NUM
taxlaw-2841	133	20	,	,	PUNCT
taxlaw-2841	133	21	2015	2015	NUM
taxlaw-2841	133	22	)	)	PUNCT
taxlaw-2841	133	23	,	,	PUNCT
taxlaw-2841	133	24	http://www.law.nyu.edu/sites/default/files/upload_documents/shaviro-revised%20oecd-beps.pdf	http://www.law.nyu.edu/sites/default/files/upload_documents/shaviro-revised%20oecd-beps.pdf	PUNCT
taxlaw-2841	134	1	[	[	X
taxlaw-2841	134	2	http://perma.cc/23ka-y5sl	http://perma.cc/23ka-y5sl	X
taxlaw-2841	134	3	]	]	X
taxlaw-2841	134	4	;	;	PUNCT
taxlaw-2841	134	5	the	the	DET
taxlaw-2841	134	6	oecd	oecd	PROPN
taxlaw-2841	134	7	base	base	NOUN
taxlaw-2841	134	8	erosion	erosion	NOUN
taxlaw-2841	134	9	and	and	CCONJ
taxlaw-2841	134	10	profit	profit	NOUN
taxlaw-2841	134	11	shifting	shift	VERB
taxlaw-2841	134	12	report	report	NOUN
taxlaw-2841	134	13	:	:	PUNCT
taxlaw-2841	134	14	should	should	AUX
taxlaw-2841	134	15	the	the	DET
taxlaw-2841	134	16	united	united	PROPN
taxlaw-2841	134	17	states	states	PROPN
taxlaw-2841	134	18	be	be	AUX
taxlaw-2841	134	19	worried	worried	ADJ
taxlaw-2841	134	20	?	?	PUNCT
taxlaw-2841	135	1	(	(	PUNCT
taxlaw-2841	135	2	dec	dec	PROPN
taxlaw-2841	135	3	.	.	PROPN
taxlaw-2841	135	4	18	18	NUM
taxlaw-2841	135	5	,	,	PUNCT
taxlaw-2841	135	6	2015	2015	NUM
taxlaw-2841	135	7	)	)	PUNCT
taxlaw-2841	135	8	,	,	PUNCT
taxlaw-2841	135	9	american	american	PROPN
taxlaw-2841	135	10	enterprise	enterprise	PROPN
taxlaw-2841	135	11	institute	institute	PROPN
taxlaw-2841	135	12	,	,	PUNCT
taxlaw-2841	135	13	http://www.aei.org/events/the-oecd-baseerosion-and-profit-shifting-report-should-the-united-states-be-worried/	http://www.aei.org/events/the-oecd-baseerosion-and-profit-shifting-report-should-the-united-states-be-worried/	PUNCT
taxlaw-2841	136	1	[	[	X
taxlaw-2841	136	2	http://perma.cc/fd7w-fxrv	http://perma.cc/fd7w-fxrv	NOUN
taxlaw-2841	136	3	]	]	PUNCT
taxlaw-2841	136	4	;	;	PUNCT
taxlaw-2841	136	5	see	see	VERB
taxlaw-2841	136	6	also	also	ADV
taxlaw-2841	136	7	:	:	PUNCT
taxlaw-2841	136	8	gary	gary	PROPN
taxlaw-2841	136	9	hufbauer	hufbauer	PROPN
taxlaw-2841	136	10	et	et	PROPN
taxlaw-2841	136	11	al	al	PROPN
taxlaw-2841	136	12	.	.	PROPN
taxlaw-2841	136	13	,	,	PUNCT
taxlaw-2841	136	14	the	the	DET
taxlaw-2841	136	15	oecd	oecd	PROPN
taxlaw-2841	136	16	’s	’s	PART
taxlaw-2841	136	17	“	"	PUNCT
taxlaw-2841	136	18	action	action	NOUN
taxlaw-2841	136	19	plan	plan	NOUN
taxlaw-2841	136	20	”	"	PUNCT
taxlaw-2841	136	21	to	to	PART
taxlaw-2841	136	22	raise	raise	VERB
taxlaw-2841	136	23	taxes	taxis	NOUN
taxlaw-2841	136	24	on	on	ADP
taxlaw-2841	136	25	multinational	multinational	ADJ
taxlaw-2841	136	26	corporations	corporation	NOUN
taxlaw-2841	136	27	,	,	PUNCT
taxlaw-2841	136	28	peterson	peterson	PROPN
taxlaw-2841	136	29	inst	inst	PROPN
taxlaw-2841	136	30	.	.	PUNCT
taxlaw-2841	137	1	for	for	ADP
taxlaw-2841	137	2	int’l	int’l	PRON
taxlaw-2841	137	3	.	.	PUNCT
taxlaw-2841	137	4	econ	econ	PROPN
taxlaw-2841	137	5	.	.	PROPN
taxlaw-2841	137	6	,	,	PUNCT
taxlaw-2841	137	7	working	work	VERB
taxlaw-2841	137	8	paper	paper	NOUN
taxlaw-2841	137	9	15	15	NUM
taxlaw-2841	137	10	-	-	SYM
taxlaw-2841	137	11	14	14	NUM
taxlaw-2841	137	12	(	(	PUNCT
taxlaw-2841	137	13	sept	sept	PROPN
taxlaw-2841	137	14	.	.	PROPN
taxlaw-2841	137	15	2015	2015	NUM
taxlaw-2841	137	16	)	)	PUNCT
taxlaw-2841	137	17	.	.	PUNCT
taxlaw-2841	138	1	12	12	NUM
taxlaw-2841	138	2	columbia	columbia	PROPN
taxlaw-2841	138	3	journal	journal	PROPN
taxlaw-2841	138	4	of	of	ADP
taxlaw-2841	138	5	tax	tax	NOUN
taxlaw-2841	138	6	law	law	NOUN
taxlaw-2841	138	7	[	[	X
taxlaw-2841	138	8	vol.8:5	vol.8:5	NOUN
taxlaw-2841	138	9	required	require	VERB
taxlaw-2841	138	10	to	to	PART
taxlaw-2841	138	11	close	close	VERB
taxlaw-2841	138	12	the	the	DET
taxlaw-2841	138	13	gap	gap	NOUN
taxlaw-2841	138	14	and	and	CCONJ
taxlaw-2841	138	15	pay	pay	VERB
taxlaw-2841	138	16	the	the	DET
taxlaw-2841	138	17	u.s	u.s	PROPN
taxlaw-2841	138	18	.	.	PROPN
taxlaw-2841	138	19	treasury	treasury	PROPN
taxlaw-2841	138	20	up	up	ADP
taxlaw-2841	138	21	to	to	ADP
taxlaw-2841	138	22	the	the	DET
taxlaw-2841	138	23	minimum.28	minimum.28	NOUN
taxlaw-2841	138	24	for	for	ADP
taxlaw-2841	138	25	purposes	purpose	NOUN
taxlaw-2841	138	26	of	of	ADP
taxlaw-2841	138	27	my	my	PRON
taxlaw-2841	138	28	proposal	proposal	NOUN
taxlaw-2841	138	29	,	,	PUNCT
taxlaw-2841	138	30	the	the	DET
taxlaw-2841	138	31	global	global	ADJ
taxlaw-2841	138	32	effective	effective	ADJ
taxlaw-2841	138	33	corporate	corporate	ADJ
taxlaw-2841	138	34	tax	tax	NOUN
taxlaw-2841	138	35	rate	rate	NOUN
taxlaw-2841	138	36	will	will	AUX
taxlaw-2841	138	37	be	be	AUX
taxlaw-2841	138	38	calculated	calculate	VERB
taxlaw-2841	138	39	according	accord	VERB
taxlaw-2841	138	40	to	to	ADP
taxlaw-2841	138	41	the	the	DET
taxlaw-2841	138	42	ratio	ratio	NOUN
taxlaw-2841	138	43	between	between	ADP
taxlaw-2841	138	44	the	the	DET
taxlaw-2841	138	45	global	global	ADJ
taxlaw-2841	138	46	corporate	corporate	ADJ
taxlaw-2841	138	47	tax	tax	NOUN
taxlaw-2841	138	48	paid	pay	VERB
taxlaw-2841	138	49	and	and	CCONJ
taxlaw-2841	138	50	the	the	DET
taxlaw-2841	138	51	global	global	ADJ
taxlaw-2841	138	52	earnings	earning	NOUN
taxlaw-2841	138	53	and	and	CCONJ
taxlaw-2841	138	54	profits	profit	NOUN
taxlaw-2841	138	55	(	(	PUNCT
taxlaw-2841	138	56	e&p	e&p	PROPN
taxlaw-2841	138	57	)	)	PUNCT
taxlaw-2841	138	58	in	in	ADP
taxlaw-2841	138	59	the	the	DET
taxlaw-2841	138	60	financial	financial	ADJ
taxlaw-2841	138	61	statements	statement	NOUN
taxlaw-2841	138	62	of	of	ADP
taxlaw-2841	138	63	the	the	DET
taxlaw-2841	138	64	mnc.29	mnc.29	NOUN
taxlaw-2841	138	65	the	the	DET
taxlaw-2841	138	66	tax	tax	NOUN
taxlaw-2841	138	67	imposed	impose	VERB
taxlaw-2841	138	68	according	accord	VERB
taxlaw-2841	138	69	to	to	ADP
taxlaw-2841	138	70	my	my	PRON
taxlaw-2841	138	71	proposed	propose	VERB
taxlaw-2841	138	72	rule	rule	NOUN
taxlaw-2841	138	73	is	be	AUX
taxlaw-2841	138	74	an	an	DET
taxlaw-2841	138	75	interim	interim	ADJ
taxlaw-2841	138	76	liability	liability	NOUN
taxlaw-2841	138	77	that	that	PRON
taxlaw-2841	138	78	serves	serve	VERB
taxlaw-2841	138	79	to	to	PART
taxlaw-2841	138	80	limit	limit	VERB
taxlaw-2841	138	81	tax	tax	NOUN
taxlaw-2841	138	82	avoidance	avoidance	NOUN
taxlaw-2841	138	83	schemes	scheme	NOUN
taxlaw-2841	138	84	on	on	ADP
taxlaw-2841	138	85	international	international	ADJ
taxlaw-2841	138	86	transactions	transaction	NOUN
taxlaw-2841	138	87	.	.	PUNCT
taxlaw-2841	139	1	i	i	PRON
taxlaw-2841	139	2	argue	argue	VERB
taxlaw-2841	139	3	that	that	SCONJ
taxlaw-2841	139	4	this	this	DET
taxlaw-2841	139	5	rule	rule	NOUN
taxlaw-2841	139	6	is	be	AUX
taxlaw-2841	139	7	expected	expect	VERB
taxlaw-2841	139	8	to	to	PART
taxlaw-2841	139	9	reduce	reduce	VERB
taxlaw-2841	139	10	the	the	DET
taxlaw-2841	139	11	incentives	incentive	NOUN
taxlaw-2841	139	12	for	for	ADP
taxlaw-2841	139	13	international	international	ADJ
taxlaw-2841	139	14	tax	tax	NOUN
taxlaw-2841	139	15	avoidance	avoidance	NOUN
taxlaw-2841	139	16	because	because	SCONJ
taxlaw-2841	139	17	all	all	DET
taxlaw-2841	139	18	mncs	mncs	PROPN
taxlaw-2841	139	19	will	will	AUX
taxlaw-2841	139	20	be	be	AUX
taxlaw-2841	139	21	liable	liable	ADJ
taxlaw-2841	139	22	for	for	ADP
taxlaw-2841	139	23	the	the	DET
taxlaw-2841	139	24	minimum	minimum	ADJ
taxlaw-2841	139	25	global	global	ADJ
taxlaw-2841	139	26	effective	effective	ADJ
taxlaw-2841	139	27	corporate	corporate	ADJ
taxlaw-2841	139	28	tax	tax	NOUN
taxlaw-2841	139	29	rate	rate	NOUN
taxlaw-2841	139	30	no	no	ADV
taxlaw-2841	139	31	matter	matter	ADV
taxlaw-2841	139	32	which	which	DET
taxlaw-2841	139	33	tax	tax	NOUN
taxlaw-2841	139	34	-	-	PUNCT
taxlaw-2841	139	35	planning	planning	NOUN
taxlaw-2841	139	36	scheme	scheme	NOUN
taxlaw-2841	139	37	is	be	AUX
taxlaw-2841	139	38	used	use	VERB
taxlaw-2841	139	39	.	.	PUNCT
taxlaw-2841	140	1	in	in	ADP
taxlaw-2841	140	2	my	my	PRON
taxlaw-2841	140	3	opinion	opinion	NOUN
taxlaw-2841	140	4	,	,	PUNCT
taxlaw-2841	140	5	this	this	DET
taxlaw-2841	140	6	regime	regime	NOUN
taxlaw-2841	140	7	improves	improve	VERB
taxlaw-2841	140	8	the	the	DET
taxlaw-2841	140	9	fairness	fairness	NOUN
taxlaw-2841	140	10	and	and	CCONJ
taxlaw-2841	140	11	efficiency	efficiency	NOUN
taxlaw-2841	140	12	of	of	ADP
taxlaw-2841	140	13	the	the	DET
taxlaw-2841	140	14	u.s	u.s	PROPN
taxlaw-2841	140	15	.	.	PROPN
taxlaw-2841	140	16	international	international	ADJ
taxlaw-2841	140	17	corporate	corporate	ADJ
taxlaw-2841	140	18	tax	tax	NOUN
taxlaw-2841	140	19	regime	regime	NOUN
taxlaw-2841	140	20	while	while	SCONJ
taxlaw-2841	140	21	protecting	protect	VERB
taxlaw-2841	140	22	and	and	CCONJ
taxlaw-2841	140	23	maintaining	maintain	VERB
taxlaw-2841	140	24	the	the	DET
taxlaw-2841	140	25	competitive	competitive	ADJ
taxlaw-2841	140	26	position	position	NOUN
taxlaw-2841	140	27	of	of	ADP
taxlaw-2841	140	28	american	american	PROPN
taxlaw-2841	140	29	mncs	mncs	PROPN
taxlaw-2841	140	30	in	in	ADP
taxlaw-2841	140	31	the	the	DET
taxlaw-2841	140	32	global	global	ADJ
taxlaw-2841	140	33	digital	digital	ADJ
taxlaw-2841	140	34	economy	economy	NOUN
taxlaw-2841	140	35	.	.	PUNCT
taxlaw-2841	141	1	i	i	PRON
taxlaw-2841	141	2	contend	contend	VERB
taxlaw-2841	141	3	that	that	SCONJ
taxlaw-2841	141	4	my	my	PRON
taxlaw-2841	141	5	proposal	proposal	NOUN
taxlaw-2841	141	6	is	be	AUX
taxlaw-2841	141	7	politically	politically	ADV
taxlaw-2841	141	8	feasible	feasible	ADJ
taxlaw-2841	141	9	in	in	ADP
taxlaw-2841	141	10	the	the	DET
taxlaw-2841	141	11	u.s	u.s	PROPN
taxlaw-2841	141	12	.	.	PROPN
taxlaw-2841	141	13	because	because	SCONJ
taxlaw-2841	141	14	the	the	DET
taxlaw-2841	141	15	u.s	u.s	PROPN
taxlaw-2841	141	16	.	.	PROPN
taxlaw-2841	141	17	must	must	AUX
taxlaw-2841	141	18	act	act	VERB
taxlaw-2841	141	19	in	in	ADP
taxlaw-2841	141	20	order	order	NOUN
taxlaw-2841	141	21	to	to	PART
taxlaw-2841	141	22	protect	protect	VERB
taxlaw-2841	141	23	its	its	PRON
taxlaw-2841	141	24	base	base	NOUN
taxlaw-2841	141	25	and	and	CCONJ
taxlaw-2841	141	26	its	its	PRON
taxlaw-2841	141	27	multinationals	multinational	NOUN
taxlaw-2841	141	28	in	in	ADP
taxlaw-2841	141	29	the	the	DET
taxlaw-2841	141	30	new	new	ADJ
taxlaw-2841	141	31	international	international	ADJ
taxlaw-2841	141	32	environment	environment	NOUN
taxlaw-2841	141	33	.	.	PUNCT
taxlaw-2841	142	1	without	without	ADP
taxlaw-2841	142	2	u.s	u.s	PROPN
taxlaw-2841	142	3	.	.	PROPN
taxlaw-2841	142	4	response	response	NOUN
taxlaw-2841	142	5	,	,	PUNCT
taxlaw-2841	142	6	other	other	ADJ
taxlaw-2841	142	7	unilateral	unilateral	ADJ
taxlaw-2841	142	8	or	or	CCONJ
taxlaw-2841	142	9	international	international	ADJ
taxlaw-2841	142	10	responses	response	NOUN
taxlaw-2841	142	11	are	be	AUX
taxlaw-2841	142	12	likely	likely	ADJ
taxlaw-2841	142	13	to	to	PART
taxlaw-2841	142	14	negatively	negatively	ADV
taxlaw-2841	142	15	affect	affect	VERB
taxlaw-2841	142	16	u.s	u.s	PROPN
taxlaw-2841	142	17	.	.	PROPN
taxlaw-2841	142	18	interests	interest	NOUN
taxlaw-2841	142	19	as	as	ADP
taxlaw-2841	142	20	the	the	DET
taxlaw-2841	142	21	state	state	NOUN
taxlaw-2841	142	22	aid	aid	NOUN
taxlaw-2841	142	23	cases	case	NOUN
taxlaw-2841	142	24	of	of	ADP
taxlaw-2841	142	25	apple	apple	NOUN
taxlaw-2841	142	26	and	and	CCONJ
taxlaw-2841	142	27	other	other	ADJ
taxlaw-2841	142	28	u.s	u.s	PROPN
taxlaw-2841	142	29	.	.	PROPN
taxlaw-2841	142	30	multinationals	multinational	NOUN
taxlaw-2841	142	31	reveal	reveal	VERB
taxlaw-2841	142	32	.	.	PUNCT
taxlaw-2841	143	1	my	my	PRON
taxlaw-2841	143	2	proposal	proposal	NOUN
taxlaw-2841	143	3	is	be	AUX
taxlaw-2841	143	4	feasible	feasible	ADJ
taxlaw-2841	143	5	since	since	SCONJ
taxlaw-2841	143	6	it	it	PRON
taxlaw-2841	143	7	is	be	AUX
taxlaw-2841	143	8	consistent	consistent	ADJ
taxlaw-2841	143	9	with	with	ADP
taxlaw-2841	143	10	the	the	DET
taxlaw-2841	143	11	ideology	ideology	NOUN
taxlaw-2841	143	12	and	and	CCONJ
taxlaw-2841	143	13	interests	interest	NOUN
taxlaw-2841	143	14	of	of	ADP
taxlaw-2841	143	15	both	both	DET
taxlaw-2841	143	16	democrats	democrats	PROPN
taxlaw-2841	143	17	and	and	CCONJ
taxlaw-2841	143	18	republicans	republicans	PROPN
taxlaw-2841	143	19	.	.	PUNCT
taxlaw-2841	144	1	furthermore	furthermore	ADV
taxlaw-2841	144	2	,	,	PUNCT
taxlaw-2841	144	3	the	the	DET
taxlaw-2841	144	4	obama	obama	PROPN
taxlaw-2841	144	5	administration	administration	NOUN
taxlaw-2841	144	6	has	have	AUX
taxlaw-2841	144	7	already	already	ADV
taxlaw-2841	144	8	proposed	propose	VERB
taxlaw-2841	144	9	a	a	DET
taxlaw-2841	144	10	similar	similar	ADJ
taxlaw-2841	144	11	minimum	minimum	ADJ
taxlaw-2841	144	12	tax	tax	NOUN
taxlaw-2841	144	13	,	,	PUNCT
taxlaw-2841	144	14	and	and	CCONJ
taxlaw-2841	144	15	the	the	DET
taxlaw-2841	144	16	similarities	similarity	NOUN
taxlaw-2841	144	17	between	between	ADP
taxlaw-2841	144	18	my	my	PRON
taxlaw-2841	144	19	proposal	proposal	NOUN
taxlaw-2841	144	20	and	and	CCONJ
taxlaw-2841	144	21	that	that	PRON
taxlaw-2841	144	22	of	of	ADP
taxlaw-2841	144	23	the	the	DET
taxlaw-2841	144	24	administration	administration	NOUN
taxlaw-2841	144	25	outweigh	outweigh	VERB
taxlaw-2841	144	26	the	the	DET
taxlaw-2841	144	27	differences.30	differences.30	NOUN
taxlaw-2841	144	28	i	i	PRON
taxlaw-2841	144	29	use	use	VERB
taxlaw-2841	144	30	former	former	ADJ
taxlaw-2841	144	31	president	president	NOUN
taxlaw-2841	144	32	obama	obama	PROPN
taxlaw-2841	144	33	’s	’s	PART
taxlaw-2841	144	34	minimum	minimum	ADJ
taxlaw-2841	144	35	taxation	taxation	NOUN
taxlaw-2841	144	36	proposal	proposal	NOUN
taxlaw-2841	144	37	to	to	PART
taxlaw-2841	144	38	support	support	VERB
taxlaw-2841	144	39	the	the	DET
taxlaw-2841	144	40	political	political	ADJ
taxlaw-2841	144	41	feasibility	feasibility	NOUN
taxlaw-2841	144	42	of	of	ADP
taxlaw-2841	144	43	my	my	PRON
taxlaw-2841	144	44	minimum	minimum	ADJ
taxlaw-2841	144	45	taxation	taxation	NOUN
taxlaw-2841	144	46	proposal	proposal	NOUN
taxlaw-2841	144	47	,	,	PUNCT
taxlaw-2841	144	48	but	but	CCONJ
taxlaw-2841	144	49	at	at	ADP
taxlaw-2841	144	50	the	the	DET
taxlaw-2841	144	51	same	same	ADJ
taxlaw-2841	144	52	time	time	NOUN
taxlaw-2841	144	53	,	,	PUNCT
taxlaw-2841	144	54	i	i	PRON
taxlaw-2841	144	55	argue	argue	VERB
taxlaw-2841	144	56	that	that	SCONJ
taxlaw-2841	144	57	my	my	PRON
taxlaw-2841	144	58	proposal	proposal	NOUN
taxlaw-2841	144	59	is	be	AUX
taxlaw-2841	144	60	distinct	distinct	ADJ
taxlaw-2841	144	61	and	and	CCONJ
taxlaw-2841	144	62	more	more	ADV
taxlaw-2841	144	63	appropriate	appropriate	ADJ
taxlaw-2841	144	64	than	than	ADP
taxlaw-2841	144	65	former	former	ADJ
taxlaw-2841	144	66	president	president	NOUN
taxlaw-2841	144	67	obama	obama	PROPN
taxlaw-2841	144	68	’s	’s	PART
taxlaw-2841	144	69	proposal	proposal	NOUN
taxlaw-2841	144	70	and	and	CCONJ
taxlaw-2841	144	71	other	other	ADJ
taxlaw-2841	144	72	proposals	proposal	NOUN
taxlaw-2841	144	73	of	of	ADP
taxlaw-2841	144	74	minimum	minimum	ADJ
taxlaw-2841	144	75	taxation	taxation	NOUN
taxlaw-2841	144	76	such	such	ADJ
taxlaw-2841	144	77	as	as	ADP
taxlaw-2841	144	78	the	the	DET
taxlaw-2841	144	79	shay	shay	PROPN
taxlaw-2841	144	80	,	,	PUNCT
taxlaw-2841	144	81	fleming	fleming	NOUN
taxlaw-2841	144	82	and	and	CCONJ
taxlaw-2841	144	83	peroni	peroni	PROPN
taxlaw-2841	144	84	interim	interim	ADJ
taxlaw-2841	144	85	minimum	minimum	NOUN
taxlaw-2841	144	86	tax31	tax31	NOUN
taxlaw-2841	144	87	and	and	CCONJ
taxlaw-2841	144	88	the	the	DET
taxlaw-2841	144	89	grubert	grubert	NOUN
taxlaw-2841	144	90	,	,	PUNCT
taxlaw-2841	144	91	altshuler	altshuler	NOUN
taxlaw-2841	144	92	minimum	minimum	NOUN
taxlaw-2841	144	93	tax	tax	NOUN
taxlaw-2841	144	94	versions.32	versions.32	NOUN
taxlaw-2841	144	95	if	if	SCONJ
taxlaw-2841	144	96	the	the	DET
taxlaw-2841	144	97	united	united	PROPN
taxlaw-2841	144	98	states	states	PROPN
taxlaw-2841	144	99	adopts	adopt	VERB
taxlaw-2841	144	100	this	this	DET
taxlaw-2841	144	101	proposed	propose	VERB
taxlaw-2841	144	102	rule	rule	NOUN
taxlaw-2841	144	103	,	,	PUNCT
taxlaw-2841	144	104	it	it	PRON
taxlaw-2841	144	105	will	will	AUX
taxlaw-2841	144	106	substantially	substantially	ADV
taxlaw-2841	144	107	contribute	contribute	VERB
taxlaw-2841	144	108	,	,	PUNCT
taxlaw-2841	144	109	through	through	ADP
taxlaw-2841	144	110	“	"	PUNCT
taxlaw-2841	144	111	constructive	constructive	ADJ
taxlaw-2841	144	112	unilateralism	unilateralism	NOUN
taxlaw-2841	144	113	”	"	PUNCT
taxlaw-2841	144	114	,	,	PUNCT
taxlaw-2841	144	115	to	to	ADP
taxlaw-2841	144	116	international	international	ADJ
taxlaw-2841	144	117	tax	tax	NOUN
taxlaw-2841	144	118	reform	reform	NOUN
taxlaw-2841	144	119	that	that	PRON
taxlaw-2841	144	120	will	will	AUX
taxlaw-2841	144	121	better	well	ADV
taxlaw-2841	144	122	equip	equip	VERB
taxlaw-2841	144	123	the	the	DET
taxlaw-2841	144	124	global	global	ADJ
taxlaw-2841	144	125	community	community	NOUN
taxlaw-2841	144	126	to	to	PART
taxlaw-2841	144	127	meet	meet	VERB
taxlaw-2841	144	128	the	the	DET
taxlaw-2841	144	129	challenges	challenge	NOUN
taxlaw-2841	144	130	of	of	ADP
taxlaw-2841	144	131	a	a	DET
taxlaw-2841	144	132	twenty	twenty	NUM
taxlaw-2841	144	133	-	-	PUNCT
taxlaw-2841	144	134	first	first	ADJ
taxlaw-2841	144	135	century	century	NOUN
taxlaw-2841	144	136	digital	digital	ADJ
taxlaw-2841	144	137	economy	economy	NOUN
taxlaw-2841	144	138	.	.	PUNCT
taxlaw-2841	145	1	33	33	NUM
taxlaw-2841	145	2	this	this	DET
taxlaw-2841	145	3	article	article	NOUN
taxlaw-2841	145	4	contributes	contribute	VERB
taxlaw-2841	145	5	to	to	ADP
taxlaw-2841	145	6	a	a	DET
taxlaw-2841	145	7	timely	timely	ADJ
taxlaw-2841	145	8	issue	issue	NOUN
taxlaw-2841	145	9	of	of	ADP
taxlaw-2841	145	10	international	international	ADJ
taxlaw-2841	145	11	taxation	taxation	NOUN
taxlaw-2841	145	12	.	.	PUNCT
taxlaw-2841	146	1	it	it	PRON
taxlaw-2841	146	2	brings	bring	VERB
taxlaw-2841	146	3	a	a	DET
taxlaw-2841	146	4	fresh	fresh	ADJ
taxlaw-2841	146	5	perspective	perspective	NOUN
taxlaw-2841	146	6	on	on	ADP
taxlaw-2841	146	7	the	the	DET
taxlaw-2841	146	8	debate	debate	NOUN
taxlaw-2841	146	9	about	about	ADP
taxlaw-2841	146	10	international	international	ADJ
taxlaw-2841	146	11	corporate	corporate	ADJ
taxlaw-2841	146	12	tax	tax	NOUN
taxlaw-2841	146	13	avoidance	avoidance	NOUN
taxlaw-2841	146	14	.	.	PUNCT
taxlaw-2841	147	1	my	my	PRON
taxlaw-2841	147	2	proposal	proposal	NOUN
taxlaw-2841	147	3	is	be	AUX
taxlaw-2841	147	4	innovative	innovative	ADJ
taxlaw-2841	147	5	and	and	CCONJ
taxlaw-2841	147	6	distinct	distinct	ADJ
taxlaw-2841	147	7	from	from	ADP
taxlaw-2841	147	8	current	current	ADJ
taxlaw-2841	147	9	discourse	discourse	NOUN
taxlaw-2841	147	10	and	and	CCONJ
taxlaw-2841	147	11	other	other	ADJ
taxlaw-2841	147	12	proposals	proposal	NOUN
taxlaw-2841	147	13	.	.	PUNCT
taxlaw-2841	148	1	little	little	ADJ
taxlaw-2841	148	2	attention	attention	NOUN
taxlaw-2841	148	3	has	have	AUX
taxlaw-2841	148	4	been	be	AUX
taxlaw-2841	148	5	given	give	VERB
taxlaw-2841	148	6	by	by	ADP
taxlaw-2841	148	7	scholars	scholar	NOUN
taxlaw-2841	148	8	of	of	ADP
taxlaw-2841	148	9	international	international	ADJ
taxlaw-2841	148	10	corporate	corporate	ADJ
taxlaw-2841	148	11	tax	tax	NOUN
taxlaw-2841	148	12	avoidance	avoidance	NOUN
taxlaw-2841	148	13	to	to	ADP
taxlaw-2841	148	14	the	the	DET
taxlaw-2841	148	15	extensive	extensive	ADJ
taxlaw-2841	148	16	literature	literature	NOUN
taxlaw-2841	148	17	and	and	CCONJ
taxlaw-2841	148	18	comparative	comparative	ADJ
taxlaw-2841	148	19	experience	experience	NOUN
taxlaw-2841	148	20	available	available	ADJ
taxlaw-2841	148	21	that	that	SCONJ
taxlaw-2841	148	22	addresses	address	VERB
taxlaw-2841	148	23	:	:	PUNCT
taxlaw-2841	148	24	(	(	PUNCT
taxlaw-2841	148	25	i	i	NOUN
taxlaw-2841	148	26	)	)	PUNCT
taxlaw-2841	148	27	the	the	DET
taxlaw-2841	148	28	impact	impact	NOUN
taxlaw-2841	148	29	of	of	ADP
taxlaw-2841	148	30	corporate	corporate	ADJ
taxlaw-2841	148	31	tax	tax	NOUN
taxlaw-2841	148	32	28	28	NUM
taxlaw-2841	148	33	compare	compare	PROPN
taxlaw-2841	148	34	jeremy	jeremy	PROPN
taxlaw-2841	148	35	scott	scott	PROPN
taxlaw-2841	148	36	,	,	PUNCT
taxlaw-2841	148	37	obama	obama	PROPN
taxlaw-2841	148	38	's	's	PART
taxlaw-2841	148	39	foreign	foreign	ADJ
taxlaw-2841	148	40	earnings	earning	NOUN
taxlaw-2841	148	41	tax	tax	NOUN
taxlaw-2841	148	42	:	:	PUNCT
taxlaw-2841	148	43	19	19	NUM
taxlaw-2841	148	44	%	%	NOUN
taxlaw-2841	148	45	minimum	minimum	NOUN
taxlaw-2841	148	46	doa	doa	NOUN
taxlaw-2841	148	47	but	but	CCONJ
taxlaw-2841	148	48	deemed	deem	VERB
taxlaw-2841	148	49	repatriations	repatriations	PROPN
taxlaw-2841	148	50	key	key	ADJ
taxlaw-2841	148	51	,	,	PUNCT
taxlaw-2841	148	52	forbes	forbes	PROPN
taxlaw-2841	148	53	(	(	PUNCT
taxlaw-2841	148	54	feb	feb	PROPN
taxlaw-2841	148	55	.	.	PROPN
taxlaw-2841	148	56	5	5	NUM
taxlaw-2841	148	57	,	,	PUNCT
taxlaw-2841	148	58	2015	2015	NUM
taxlaw-2841	148	59	,	,	PUNCT
taxlaw-2841	148	60	2:43	2:43	NUM
taxlaw-2841	148	61	pm	pm	NOUN
taxlaw-2841	148	62	)	)	PUNCT
taxlaw-2841	148	63	,	,	PUNCT
taxlaw-2841	148	64	http://www.forbes.com/sites/taxanalysts/2015/02/05/obamas-foreign-earnings-tax-19-minimum-doa-butdeemed-repatriations-key/#58d1046f25f1	http://www.forbes.com/sites/taxanalysts/2015/02/05/obamas-foreign-earnings-tax-19-minimum-doa-butdeemed-repatriations-key/#58d1046f25f1	NOUN
taxlaw-2841	149	1	[	[	X
taxlaw-2841	149	2	http://perma.cc/hk36-tsp4	http://perma.cc/hk36-tsp4	X
taxlaw-2841	149	3	]	]	PUNCT
taxlaw-2841	149	4	with	with	ADP
taxlaw-2841	149	5	richard	richard	PROPN
taxlaw-2841	149	6	rubin	rubin	PROPN
taxlaw-2841	149	7	&	&	CCONJ
taxlaw-2841	149	8	jonathan	jonathan	PROPN
taxlaw-2841	149	9	allen	allen	PROPN
taxlaw-2841	149	10	,	,	PUNCT
taxlaw-2841	149	11	obama	obama	PROPN
taxlaw-2841	149	12	wants	want	VERB
taxlaw-2841	149	13	a	a	DET
taxlaw-2841	149	14	new	new	ADJ
taxlaw-2841	149	15	tax	tax	NOUN
taxlaw-2841	149	16	on	on	ADP
taxlaw-2841	149	17	u.s	u.s	PROPN
taxlaw-2841	149	18	.	.	PROPN
taxlaw-2841	149	19	companies	company	NOUN
taxlaw-2841	149	20	'	'	PART
taxlaw-2841	149	21	overseas	overseas	ADJ
taxlaw-2841	149	22	profits	profit	NOUN
taxlaw-2841	149	23	,	,	PUNCT
taxlaw-2841	149	24	bloomberg	bloomberg	PROPN
taxlaw-2841	149	25	(	(	PUNCT
taxlaw-2841	149	26	jan	jan	PROPN
taxlaw-2841	149	27	.	.	PROPN
taxlaw-2841	149	28	31	31	NUM
taxlaw-2841	149	29	,	,	PUNCT
taxlaw-2841	149	30	2015	2015	NUM
taxlaw-2841	149	31	7:07	7:07	NUM
taxlaw-2841	149	32	pm	pm	NOUN
taxlaw-2841	149	33	)	)	PUNCT
taxlaw-2841	149	34	,	,	PUNCT
taxlaw-2841	149	35	http://www.bloomberg.com/news/articles/2015-02-01/obama-said-to-propose-taxes-on-foreign-earningsoffshore-profit	http://www.bloomberg.com/news/articles/2015-02-01/obama-said-to-propose-taxes-on-foreign-earningsoffshore-profit	VERB
taxlaw-2841	149	36	[	[	X
taxlaw-2841	149	37	http://perma.cc/5x7q-bthg	http://perma.cc/5x7q-bthg	X
taxlaw-2841	149	38	]	]	X
taxlaw-2841	149	39	.	.	PUNCT
taxlaw-2841	150	1	29	29	NUM
taxlaw-2841	150	2	there	there	PRON
taxlaw-2841	150	3	are	be	VERB
taxlaw-2841	150	4	a	a	DET
taxlaw-2841	150	5	number	number	NOUN
taxlaw-2841	150	6	of	of	ADP
taxlaw-2841	150	7	methods	method	NOUN
taxlaw-2841	150	8	that	that	PRON
taxlaw-2841	150	9	could	could	AUX
taxlaw-2841	150	10	be	be	AUX
taxlaw-2841	150	11	(	(	PUNCT
taxlaw-2841	150	12	and	and	CCONJ
taxlaw-2841	150	13	are	be	AUX
taxlaw-2841	150	14	)	)	PUNCT
taxlaw-2841	150	15	often	often	ADV
taxlaw-2841	150	16	used	use	VERB
taxlaw-2841	150	17	to	to	PART
taxlaw-2841	150	18	define	define	VERB
taxlaw-2841	150	19	“	"	PUNCT
taxlaw-2841	150	20	effective	effective	ADJ
taxlaw-2841	150	21	corporate	corporate	ADJ
taxlaw-2841	150	22	tax	tax	NOUN
taxlaw-2841	150	23	rate	rate	NOUN
taxlaw-2841	150	24	”	"	PUNCT
taxlaw-2841	150	25	,	,	PUNCT
taxlaw-2841	150	26	but	but	CCONJ
taxlaw-2841	150	27	i	i	PRON
taxlaw-2841	150	28	have	have	AUX
taxlaw-2841	150	29	selected	select	VERB
taxlaw-2841	150	30	this	this	DET
taxlaw-2841	150	31	method	method	NOUN
taxlaw-2841	150	32	and	and	CCONJ
taxlaw-2841	150	33	will	will	AUX
taxlaw-2841	150	34	explain	explain	VERB
taxlaw-2841	150	35	my	my	PRON
taxlaw-2841	150	36	reason	reason	NOUN
taxlaw-2841	150	37	in	in	ADP
taxlaw-2841	150	38	part	part	NOUN
taxlaw-2841	150	39	v	v	ADP
taxlaw-2841	150	40	below	below	ADV
taxlaw-2841	150	41	.	.	PUNCT
taxlaw-2841	151	1	30	30	NUM
taxlaw-2841	151	2	see	see	VERB
taxlaw-2841	151	3	dep’t	dep’t	NOUN
taxlaw-2841	151	4	.	.	PUNCT
taxlaw-2841	152	1	of	of	ADP
taxlaw-2841	152	2	the	the	DET
taxlaw-2841	152	3	treasury	treasury	NOUN
taxlaw-2841	152	4	,	,	PUNCT
taxlaw-2841	152	5	supra	supra	PROPN
taxlaw-2841	152	6	note	note	NOUN
taxlaw-2841	152	7	20	20	NUM
taxlaw-2841	152	8	.	.	SYM
taxlaw-2841	152	9	31	31	NUM
taxlaw-2841	152	10	see	see	VERB
taxlaw-2841	152	11	stephen	stephen	PROPN
taxlaw-2841	152	12	e.	e.	PROPN
taxlaw-2841	152	13	shay	shay	PROPN
taxlaw-2841	152	14	,	,	PUNCT
taxlaw-2841	152	15	clinton	clinton	PROPN
taxlaw-2841	152	16	fleming	fleming	PROPN
taxlaw-2841	152	17	,	,	PUNCT
taxlaw-2841	152	18	&	&	CCONJ
taxlaw-2841	152	19	robert	robert	PROPN
taxlaw-2841	152	20	j.	j.	PROPN
taxlaw-2841	152	21	peroni	peroni	PROPN
taxlaw-2841	152	22	,	,	PUNCT
taxlaw-2841	152	23	designing	design	VERB
taxlaw-2841	152	24	a	a	DET
taxlaw-2841	152	25	21st	21st	ADJ
taxlaw-2841	152	26	century	century	NOUN
taxlaw-2841	152	27	corporate	corporate	ADJ
taxlaw-2841	152	28	tax	tax	NOUN
taxlaw-2841	152	29	–	–	PUNCT
taxlaw-2841	152	30	an	an	DET
taxlaw-2841	152	31	advance	advance	NOUN
taxlaw-2841	152	32	u.s	u.s	PROPN
taxlaw-2841	152	33	.	.	PROPN
taxlaw-2841	152	34	minimum	minimum	ADJ
taxlaw-2841	152	35	tax	tax	NOUN
taxlaw-2841	152	36	on	on	ADP
taxlaw-2841	152	37	foreign	foreign	ADJ
taxlaw-2841	152	38	income	income	NOUN
taxlaw-2841	152	39	and	and	CCONJ
taxlaw-2841	152	40	other	other	ADJ
taxlaw-2841	152	41	measures	measure	NOUN
taxlaw-2841	152	42	to	to	PART
taxlaw-2841	152	43	protect	protect	VERB
taxlaw-2841	152	44	the	the	DET
taxlaw-2841	152	45	base	base	NOUN
taxlaw-2841	152	46	,	,	PUNCT
taxlaw-2841	152	47	17	17	NUM
taxlaw-2841	152	48	fla	fla	NOUN
taxlaw-2841	152	49	.	.	PUNCT
taxlaw-2841	153	1	tax	tax	PROPN
taxlaw-2841	153	2	rev	rev	PROPN
taxlaw-2841	153	3	.	.	PROPN
taxlaw-2841	154	1	699	699	NUM
taxlaw-2841	154	2	(	(	PUNCT
taxlaw-2841	154	3	2015	2015	NUM
taxlaw-2841	154	4	)	)	PUNCT
taxlaw-2841	154	5	.	.	PUNCT
taxlaw-2841	155	1	32	32	NUM
taxlaw-2841	155	2	see	see	VERB
taxlaw-2841	155	3	harry	harry	PROPN
taxlaw-2841	155	4	grubert	grubert	PROPN
taxlaw-2841	155	5	&	&	CCONJ
taxlaw-2841	155	6	rosanne	rosanne	PROPN
taxlaw-2841	155	7	altshuler	altshuler	PROPN
taxlaw-2841	155	8	,	,	PUNCT
taxlaw-2841	155	9	fixing	fix	VERB
taxlaw-2841	155	10	the	the	DET
taxlaw-2841	155	11	system	system	NOUN
taxlaw-2841	155	12	:	:	PUNCT
taxlaw-2841	155	13	an	an	DET
taxlaw-2841	155	14	analysis	analysis	NOUN
taxlaw-2841	155	15	of	of	ADP
taxlaw-2841	155	16	alternative	alternative	ADJ
taxlaw-2841	155	17	proposals	proposal	NOUN
taxlaw-2841	155	18	for	for	ADP
taxlaw-2841	155	19	the	the	DET
taxlaw-2841	155	20	reform	reform	NOUN
taxlaw-2841	155	21	of	of	ADP
taxlaw-2841	155	22	international	international	ADJ
taxlaw-2841	155	23	tax	tax	NOUN
taxlaw-2841	155	24	,	,	PUNCT
taxlaw-2841	155	25	66(3	66(3	NOUN
taxlaw-2841	155	26	)	)	PUNCT
taxlaw-2841	155	27	nat’l	nat’l	NOUN
taxlaw-2841	155	28	tax	tax	NOUN
taxlaw-2841	155	29	j.	j.	PROPN
taxlaw-2841	155	30	671	671	NUM
taxlaw-2841	155	31	(	(	PUNCT
taxlaw-2841	155	32	2013	2013	NUM
taxlaw-2841	155	33	)	)	PUNCT
taxlaw-2841	155	34	.	.	PUNCT
taxlaw-2841	156	1	33	33	NUM
taxlaw-2841	156	2	see	see	VERB
taxlaw-2841	156	3	reuven	reuven	VERB
taxlaw-2841	156	4	avi	avi	PROPN
taxlaw-2841	156	5	-	-	PUNCT
taxlaw-2841	156	6	yonah	yonah	ADJ
taxlaw-2841	156	7	,	,	PUNCT
taxlaw-2841	156	8	constructive	constructive	ADJ
taxlaw-2841	156	9	unilateralism	unilateralism	NOUN
taxlaw-2841	156	10	:	:	PUNCT
taxlaw-2841	156	11	us	us	PROPN
taxlaw-2841	156	12	leadership	leadership	NOUN
taxlaw-2841	156	13	and	and	CCONJ
taxlaw-2841	156	14	international	international	ADJ
taxlaw-2841	156	15	taxation	taxation	NOUN
taxlaw-2841	156	16	,	,	PUNCT
taxlaw-2841	156	17	public	public	ADJ
taxlaw-2841	156	18	law	law	NOUN
taxlaw-2841	156	19	and	and	CCONJ
taxlaw-2841	156	20	legal	legal	ADJ
taxlaw-2841	156	21	theory	theory	NOUN
taxlaw-2841	156	22	research	research	NOUN
taxlaw-2841	156	23	paper	paper	NOUN
taxlaw-2841	156	24	series	series	NOUN
taxlaw-2841	156	25	(	(	PUNCT
taxlaw-2841	156	26	2015	2015	NUM
taxlaw-2841	156	27	)	)	PUNCT
taxlaw-2841	156	28	.	.	PUNCT
taxlaw-2841	157	1	2017	2017	NUM
taxlaw-2841	157	2	]	]	PUNCT
taxlaw-2841	157	3	minimum	minimum	ADJ
taxlaw-2841	157	4	global	global	ADJ
taxlaw-2841	157	5	effective	effective	ADJ
taxlaw-2841	157	6	corporate	corporate	ADJ
taxlaw-2841	157	7	tax	tax	NOUN
taxlaw-2841	157	8	rate	rate	NOUN
taxlaw-2841	157	9	13	13	NUM
taxlaw-2841	157	10	avoidance	avoidance	NOUN
taxlaw-2841	157	11	at	at	ADP
taxlaw-2841	157	12	the	the	DET
taxlaw-2841	157	13	national	national	ADJ
taxlaw-2841	157	14	level	level	NOUN
taxlaw-2841	157	15	and	and	CCONJ
taxlaw-2841	157	16	(	(	PUNCT
taxlaw-2841	157	17	ii	ii	NOUN
taxlaw-2841	157	18	)	)	PUNCT
taxlaw-2841	157	19	the	the	DET
taxlaw-2841	157	20	government	government	NOUN
taxlaw-2841	157	21	’s	’s	PART
taxlaw-2841	157	22	attempts	attempt	NOUN
taxlaw-2841	157	23	to	to	PART
taxlaw-2841	157	24	limit	limit	VERB
taxlaw-2841	157	25	such	such	ADJ
taxlaw-2841	157	26	behavior	behavior	NOUN
taxlaw-2841	157	27	,	,	PUNCT
taxlaw-2841	157	28	particularly	particularly	ADV
taxlaw-2841	157	29	through	through	ADP
taxlaw-2841	157	30	regulatory	regulatory	ADJ
taxlaw-2841	157	31	reform.34	reform.34	NOUN
taxlaw-2841	157	32	my	my	PRON
taxlaw-2841	157	33	proposal	proposal	NOUN
taxlaw-2841	157	34	deviates	deviate	VERB
taxlaw-2841	157	35	from	from	ADP
taxlaw-2841	157	36	the	the	DET
taxlaw-2841	157	37	current	current	ADJ
taxlaw-2841	157	38	puzzling	puzzling	ADJ
taxlaw-2841	157	39	situation	situation	NOUN
taxlaw-2841	157	40	in	in	SCONJ
taxlaw-2841	157	41	that	that	SCONJ
taxlaw-2841	157	42	it	it	PRON
taxlaw-2841	157	43	utilizes	utilize	VERB
taxlaw-2841	157	44	the	the	DET
taxlaw-2841	157	45	significant	significant	ADJ
taxlaw-2841	157	46	insights	insight	NOUN
taxlaw-2841	157	47	that	that	SCONJ
taxlaw-2841	157	48	this	this	DET
taxlaw-2841	157	49	literature	literature	NOUN
taxlaw-2841	157	50	provides	provide	VERB
taxlaw-2841	157	51	in	in	ADP
taxlaw-2841	157	52	order	order	NOUN
taxlaw-2841	157	53	to	to	PART
taxlaw-2841	157	54	improve	improve	VERB
taxlaw-2841	157	55	reform	reform	NOUN
taxlaw-2841	157	56	efforts	effort	NOUN
taxlaw-2841	157	57	at	at	ADP
taxlaw-2841	157	58	the	the	DET
taxlaw-2841	157	59	international	international	ADJ
taxlaw-2841	157	60	level	level	NOUN
taxlaw-2841	157	61	.	.	PUNCT
taxlaw-2841	158	1	therefore	therefore	ADV
taxlaw-2841	158	2	,	,	PUNCT
taxlaw-2841	158	3	rather	rather	ADV
taxlaw-2841	158	4	than	than	ADP
taxlaw-2841	158	5	proposing	propose	VERB
taxlaw-2841	158	6	an	an	DET
taxlaw-2841	158	7	entirely	entirely	ADV
taxlaw-2841	158	8	new	new	ADJ
taxlaw-2841	158	9	scheme	scheme	NOUN
taxlaw-2841	158	10	that	that	PRON
taxlaw-2841	158	11	addresses	address	VERB
taxlaw-2841	158	12	the	the	DET
taxlaw-2841	158	13	challenges	challenge	NOUN
taxlaw-2841	158	14	presented	present	VERB
taxlaw-2841	158	15	by	by	ADP
taxlaw-2841	158	16	international	international	ADJ
taxlaw-2841	158	17	corporate	corporate	ADJ
taxlaw-2841	158	18	tax	tax	NOUN
taxlaw-2841	158	19	avoidance	avoidance	NOUN
taxlaw-2841	158	20	in	in	ADP
taxlaw-2841	158	21	an	an	DET
taxlaw-2841	158	22	isolated	isolated	ADJ
taxlaw-2841	158	23	manner	manner	NOUN
taxlaw-2841	158	24	,	,	PUNCT
taxlaw-2841	158	25	my	my	PRON
taxlaw-2841	158	26	proposal	proposal	NOUN
taxlaw-2841	158	27	uses	use	VERB
taxlaw-2841	158	28	relevant	relevant	ADJ
taxlaw-2841	158	29	experiences	experience	NOUN
taxlaw-2841	158	30	at	at	ADP
taxlaw-2841	158	31	the	the	DET
taxlaw-2841	158	32	domestic	domestic	ADJ
taxlaw-2841	158	33	level	level	NOUN
taxlaw-2841	158	34	in	in	ADP
taxlaw-2841	158	35	the	the	DET
taxlaw-2841	158	36	united	united	PROPN
taxlaw-2841	158	37	states	states	PROPN
taxlaw-2841	158	38	and	and	CCONJ
taxlaw-2841	158	39	in	in	ADP
taxlaw-2841	158	40	other	other	ADJ
taxlaw-2841	158	41	countries	country	NOUN
taxlaw-2841	158	42	as	as	ADP
taxlaw-2841	158	43	a	a	DET
taxlaw-2841	158	44	foundation	foundation	NOUN
taxlaw-2841	158	45	.	.	PUNCT
taxlaw-2841	159	1	following	follow	VERB
taxlaw-2841	159	2	this	this	DET
taxlaw-2841	159	3	introduction	introduction	NOUN
taxlaw-2841	159	4	,	,	PUNCT
taxlaw-2841	159	5	part	part	NOUN
taxlaw-2841	159	6	ii	ii	PROPN
taxlaw-2841	159	7	describes	describe	VERB
taxlaw-2841	159	8	the	the	DET
taxlaw-2841	159	9	current	current	ADJ
taxlaw-2841	159	10	u.s	u.s	PROPN
taxlaw-2841	159	11	.	.	PROPN
taxlaw-2841	159	12	rules	rule	NOUN
taxlaw-2841	159	13	of	of	ADP
taxlaw-2841	159	14	international	international	ADJ
taxlaw-2841	159	15	taxation	taxation	NOUN
taxlaw-2841	159	16	on	on	ADP
taxlaw-2841	159	17	outbound	outbound	ADJ
taxlaw-2841	159	18	and	and	CCONJ
taxlaw-2841	159	19	inbound	inbound	ADJ
taxlaw-2841	159	20	transactions	transaction	NOUN
taxlaw-2841	159	21	as	as	ADV
taxlaw-2841	159	22	well	well	ADV
taxlaw-2841	159	23	as	as	ADP
taxlaw-2841	159	24	the	the	DET
taxlaw-2841	159	25	interaction	interaction	NOUN
taxlaw-2841	159	26	between	between	ADP
taxlaw-2841	159	27	these	these	DET
taxlaw-2841	159	28	rules	rule	NOUN
taxlaw-2841	159	29	and	and	CCONJ
taxlaw-2841	159	30	(	(	PUNCT
taxlaw-2841	159	31	i	i	NOUN
taxlaw-2841	159	32	)	)	PUNCT
taxlaw-2841	159	33	the	the	DET
taxlaw-2841	159	34	bilateral	bilateral	ADJ
taxlaw-2841	159	35	rules	rule	NOUN
taxlaw-2841	159	36	provided	provide	VERB
taxlaw-2841	159	37	by	by	ADP
taxlaw-2841	159	38	the	the	DET
taxlaw-2841	159	39	u.s	u.s	PROPN
taxlaw-2841	159	40	.	.	PROPN
taxlaw-2841	159	41	treaty	treaty	NOUN
taxlaw-2841	159	42	network	network	NOUN
taxlaw-2841	159	43	and	and	CCONJ
taxlaw-2841	159	44	(	(	PUNCT
taxlaw-2841	159	45	ii	ii	PROPN
taxlaw-2841	159	46	)	)	PUNCT
taxlaw-2841	159	47	the	the	DET
taxlaw-2841	159	48	international	international	ADJ
taxlaw-2841	159	49	norms	norm	NOUN
taxlaw-2841	159	50	such	such	ADJ
taxlaw-2841	159	51	as	as	ADP
taxlaw-2841	159	52	the	the	DET
taxlaw-2841	159	53	oecd	oecd	PROPN
taxlaw-2841	159	54	norms	norm	NOUN
taxlaw-2841	159	55	.	.	PUNCT
taxlaw-2841	160	1	furthermore	furthermore	ADV
taxlaw-2841	160	2	,	,	PUNCT
taxlaw-2841	160	3	part	part	NOUN
taxlaw-2841	160	4	ii	ii	PROPN
taxlaw-2841	160	5	analyzes	analyze	VERB
taxlaw-2841	160	6	the	the	DET
taxlaw-2841	160	7	challenges	challenge	NOUN
taxlaw-2841	160	8	faced	face	VERB
taxlaw-2841	160	9	by	by	ADP
taxlaw-2841	160	10	the	the	DET
taxlaw-2841	160	11	u.s	u.s	PROPN
taxlaw-2841	160	12	.	.	PROPN
taxlaw-2841	160	13	and	and	CCONJ
taxlaw-2841	160	14	the	the	DET
taxlaw-2841	160	15	global	global	ADJ
taxlaw-2841	160	16	tax	tax	NOUN
taxlaw-2841	160	17	regime	regime	NOUN
taxlaw-2841	160	18	as	as	ADP
taxlaw-2841	160	19	a	a	DET
taxlaw-2841	160	20	result	result	NOUN
taxlaw-2841	160	21	of	of	ADP
taxlaw-2841	160	22	international	international	ADJ
taxlaw-2841	160	23	corporate	corporate	ADJ
taxlaw-2841	160	24	tax	tax	NOUN
taxlaw-2841	160	25	avoidance	avoidance	NOUN
taxlaw-2841	160	26	.	.	PUNCT
taxlaw-2841	161	1	data	datum	NOUN
taxlaw-2841	161	2	is	be	AUX
taxlaw-2841	161	3	provided	provide	VERB
taxlaw-2841	161	4	to	to	PART
taxlaw-2841	161	5	illustrate	illustrate	VERB
taxlaw-2841	161	6	the	the	DET
taxlaw-2841	161	7	impact	impact	NOUN
taxlaw-2841	161	8	.	.	PUNCT
taxlaw-2841	162	1	part	part	NOUN
taxlaw-2841	162	2	iii	iii	NUM
taxlaw-2841	162	3	explores	explore	NOUN
taxlaw-2841	162	4	the	the	DET
taxlaw-2841	162	5	current	current	ADJ
taxlaw-2841	162	6	american	american	ADJ
taxlaw-2841	162	7	responses	response	NOUN
taxlaw-2841	162	8	to	to	ADP
taxlaw-2841	162	9	this	this	DET
taxlaw-2841	162	10	challenge	challenge	NOUN
taxlaw-2841	162	11	.	.	PUNCT
taxlaw-2841	163	1	part	part	NOUN
taxlaw-2841	163	2	iv	iv	NUM
taxlaw-2841	163	3	briefly	briefly	ADV
taxlaw-2841	163	4	describes	describe	VERB
taxlaw-2841	163	5	the	the	DET
taxlaw-2841	163	6	oecd	oecd	PROPN
taxlaw-2841	163	7	international	international	ADJ
taxlaw-2841	163	8	response	response	NOUN
taxlaw-2841	163	9	through	through	ADP
taxlaw-2841	163	10	the	the	DET
taxlaw-2841	163	11	beps	bep	NOUN
taxlaw-2841	163	12	project	project	NOUN
taxlaw-2841	163	13	and	and	CCONJ
taxlaw-2841	163	14	examines	examine	VERB
taxlaw-2841	163	15	the	the	DET
taxlaw-2841	163	16	interactions	interaction	NOUN
taxlaw-2841	163	17	between	between	ADP
taxlaw-2841	163	18	the	the	DET
taxlaw-2841	163	19	american	american	ADJ
taxlaw-2841	163	20	responses	response	NOUN
taxlaw-2841	163	21	and	and	CCONJ
taxlaw-2841	163	22	the	the	DET
taxlaw-2841	163	23	oecd	oecd	PROPN
taxlaw-2841	163	24	responses	response	NOUN
taxlaw-2841	163	25	.	.	PUNCT
taxlaw-2841	164	1	in	in	ADP
taxlaw-2841	164	2	part	part	NOUN
taxlaw-2841	164	3	v	v	NOUN
taxlaw-2841	164	4	,	,	PUNCT
taxlaw-2841	164	5	i	i	PRON
taxlaw-2841	164	6	present	present	VERB
taxlaw-2841	164	7	my	my	PRON
taxlaw-2841	164	8	proposal	proposal	NOUN
taxlaw-2841	164	9	in	in	ADP
taxlaw-2841	164	10	detail	detail	NOUN
taxlaw-2841	164	11	,	,	PUNCT
taxlaw-2841	164	12	as	as	ADV
taxlaw-2841	164	13	well	well	ADV
taxlaw-2841	164	14	as	as	ADP
taxlaw-2841	164	15	the	the	DET
taxlaw-2841	164	16	philosophy	philosophy	NOUN
taxlaw-2841	164	17	and	and	CCONJ
taxlaw-2841	164	18	justifications	justification	NOUN
taxlaw-2841	164	19	behind	behind	ADP
taxlaw-2841	164	20	it	it	PRON
taxlaw-2841	164	21	.	.	PUNCT
taxlaw-2841	165	1	i	i	PRON
taxlaw-2841	165	2	compare	compare	VERB
taxlaw-2841	165	3	my	my	PRON
taxlaw-2841	165	4	proposal	proposal	NOUN
taxlaw-2841	165	5	to	to	ADP
taxlaw-2841	165	6	other	other	ADJ
taxlaw-2841	165	7	proposals	proposal	NOUN
taxlaw-2841	165	8	of	of	ADP
taxlaw-2841	165	9	minimum	minimum	ADJ
taxlaw-2841	165	10	taxation	taxation	NOUN
taxlaw-2841	165	11	,	,	PUNCT
taxlaw-2841	165	12	and	and	CCONJ
taxlaw-2841	165	13	i	i	PRON
taxlaw-2841	165	14	respond	respond	VERB
taxlaw-2841	165	15	to	to	ADP
taxlaw-2841	165	16	counterarguments	counterargument	NOUN
taxlaw-2841	165	17	.	.	PUNCT
taxlaw-2841	166	1	i	i	PRON
taxlaw-2841	166	2	end	end	VERB
taxlaw-2841	166	3	my	my	PRON
taxlaw-2841	166	4	article	article	NOUN
taxlaw-2841	166	5	with	with	ADP
taxlaw-2841	166	6	a	a	DET
taxlaw-2841	166	7	brief	brief	ADJ
taxlaw-2841	166	8	conclusion	conclusion	NOUN
taxlaw-2841	166	9	.	.	PUNCT
taxlaw-2841	167	1	ii	ii	PROPN
taxlaw-2841	167	2	.	.	PUNCT
taxlaw-2841	168	1	the	the	DET
taxlaw-2841	168	2	challenge	challenge	NOUN
taxlaw-2841	168	3	:	:	PUNCT
taxlaw-2841	168	4	international	international	ADJ
taxlaw-2841	168	5	corporate	corporate	ADJ
taxlaw-2841	168	6	tax	tax	NOUN
taxlaw-2841	168	7	avoidance	avoidance	NOUN
taxlaw-2841	168	8	a.	a.	NOUN
taxlaw-2841	168	9	the	the	DET
taxlaw-2841	168	10	current	current	ADJ
taxlaw-2841	168	11	international	international	ADJ
taxlaw-2841	168	12	corporate	corporate	ADJ
taxlaw-2841	168	13	tax	tax	NOUN
taxlaw-2841	168	14	regime	regime	NOUN
taxlaw-2841	168	15	on	on	ADP
taxlaw-2841	168	16	american	american	ADJ
taxlaw-2841	168	17	multinationals	multinational	NOUN
taxlaw-2841	168	18	three	three	NUM
taxlaw-2841	168	19	main	main	ADJ
taxlaw-2841	168	20	sources	source	NOUN
taxlaw-2841	168	21	of	of	ADP
taxlaw-2841	168	22	tax	tax	NOUN
taxlaw-2841	168	23	norms	norm	NOUN
taxlaw-2841	168	24	determine	determine	VERB
taxlaw-2841	168	25	the	the	DET
taxlaw-2841	168	26	tax	tax	NOUN
taxlaw-2841	168	27	outcomes	outcome	NOUN
taxlaw-2841	168	28	of	of	ADP
taxlaw-2841	168	29	american	american	ADJ
taxlaw-2841	168	30	multinationals	multinational	NOUN
taxlaw-2841	168	31	on	on	ADP
taxlaw-2841	168	32	their	their	PRON
taxlaw-2841	168	33	global	global	ADJ
taxlaw-2841	168	34	activity	activity	NOUN
taxlaw-2841	168	35	and	and	CCONJ
taxlaw-2841	168	36	profits	profit	NOUN
taxlaw-2841	168	37	.	.	PUNCT
taxlaw-2841	169	1	the	the	DET
taxlaw-2841	169	2	first	first	ADJ
taxlaw-2841	169	3	is	be	AUX
taxlaw-2841	169	4	the	the	DET
taxlaw-2841	169	5	domestic	domestic	ADJ
taxlaw-2841	169	6	law	law	NOUN
taxlaw-2841	169	7	of	of	ADP
taxlaw-2841	169	8	both	both	CCONJ
taxlaw-2841	169	9	the	the	DET
taxlaw-2841	169	10	home	home	NOUN
taxlaw-2841	169	11	country	country	NOUN
taxlaw-2841	169	12	(	(	PUNCT
taxlaw-2841	169	13	i.e.	i.e.	X
taxlaw-2841	169	14	,	,	PUNCT
taxlaw-2841	169	15	the	the	DET
taxlaw-2841	169	16	u.s	u.s	PROPN
taxlaw-2841	169	17	.	.	PROPN
taxlaw-2841	169	18	)	)	PUNCT
taxlaw-2841	169	19	and	and	CCONJ
taxlaw-2841	169	20	the	the	DET
taxlaw-2841	169	21	source	source	NOUN
taxlaw-2841	169	22	country.35	country.35	NOUN
taxlaw-2841	169	23	the	the	DET
taxlaw-2841	169	24	second	second	ADJ
taxlaw-2841	169	25	is	be	AUX
taxlaw-2841	169	26	tax	tax	NOUN
taxlaw-2841	169	27	treaty	treaty	NOUN
taxlaw-2841	169	28	law	law	NOUN
taxlaw-2841	169	29	implemented	implement	VERB
taxlaw-2841	169	30	by	by	ADP
taxlaw-2841	169	31	the	the	DET
taxlaw-2841	169	32	u.s	u.s	PROPN
taxlaw-2841	169	33	.	.	PROPN
taxlaw-2841	169	34	network	network	NOUN
taxlaw-2841	169	35	of	of	ADP
taxlaw-2841	169	36	bilateral	bilateral	ADJ
taxlaw-2841	169	37	tax	tax	NOUN
taxlaw-2841	169	38	treaties36	treaties36	NOUN
taxlaw-2841	169	39	based	base	VERB
taxlaw-2841	169	40	mainly	mainly	ADV
taxlaw-2841	169	41	on	on	ADP
taxlaw-2841	169	42	the	the	DET
taxlaw-2841	169	43	u.s	u.s	PROPN
taxlaw-2841	169	44	.	.	PROPN
taxlaw-2841	169	45	model	model	PROPN
taxlaw-2841	169	46	income	income	PROPN
taxlaw-2841	169	47	tax	tax	PROPN
taxlaw-2841	169	48	convention	convention	PROPN
taxlaw-2841	169	49	and	and	CCONJ
taxlaw-2841	169	50	model	model	NOUN
taxlaw-2841	169	51	technical	technical	PROPN
taxlaw-2841	169	52	explanation.37	explanation.37	PROPN
taxlaw-2841	169	53	the	the	DET
taxlaw-2841	169	54	third	third	ADJ
taxlaw-2841	169	55	,	,	PUNCT
taxlaw-2841	169	56	which	which	PRON
taxlaw-2841	169	57	is	be	AUX
taxlaw-2841	169	58	more	more	ADV
taxlaw-2841	169	59	controversial	controversial	ADJ
taxlaw-2841	169	60	,	,	PUNCT
taxlaw-2841	169	61	relates	relate	VERB
taxlaw-2841	169	62	to	to	ADP
taxlaw-2841	169	63	international	international	ADJ
taxlaw-2841	169	64	tax	tax	NOUN
taxlaw-2841	169	65	norms	norm	NOUN
taxlaw-2841	169	66	as	as	SCONJ
taxlaw-2841	169	67	developed	develop	VERB
taxlaw-2841	169	68	in	in	ADP
taxlaw-2841	169	69	customary	customary	ADJ
taxlaw-2841	169	70	international	international	ADJ
taxlaw-2841	169	71	tax	tax	NOUN
taxlaw-2841	169	72	law	law	NOUN
taxlaw-2841	169	73	or	or	CCONJ
taxlaw-2841	169	74	in	in	ADP
taxlaw-2841	169	75	the	the	DET
taxlaw-2841	169	76	treaty	treaty	NOUN
taxlaw-2841	169	77	network	network	NOUN
taxlaw-2841	169	78	in	in	ADP
taxlaw-2841	169	79	addition	addition	NOUN
taxlaw-2841	169	80	to	to	ADP
taxlaw-2841	169	81	different	different	ADJ
taxlaw-2841	169	82	documents	document	NOUN
taxlaw-2841	169	83	and	and	CCONJ
taxlaw-2841	169	84	guidelines	guideline	NOUN
taxlaw-2841	169	85	of	of	ADP
taxlaw-2841	169	86	the	the	DET
taxlaw-2841	169	87	oecd	oecd	PROPN
taxlaw-2841	169	88	and	and	CCONJ
taxlaw-2841	169	89	other	other	ADJ
taxlaw-2841	169	90	international	international	ADJ
taxlaw-2841	169	91	organizations.38	organizations.38	NOUN
taxlaw-2841	169	92	the	the	DET
taxlaw-2841	169	93	way	way	NOUN
taxlaw-2841	169	94	in	in	ADP
taxlaw-2841	169	95	which	which	PRON
taxlaw-2841	169	96	these	these	DET
taxlaw-2841	169	97	three	three	NUM
taxlaw-2841	169	98	sources	source	NOUN
taxlaw-2841	169	99	of	of	ADP
taxlaw-2841	169	100	tax	tax	NOUN
taxlaw-2841	169	101	norms	norm	NOUN
taxlaw-2841	169	102	interact	interact	VERB
taxlaw-2841	169	103	is	be	AUX
taxlaw-2841	169	104	complex.39	complex.39	NOUN
taxlaw-2841	169	105	34	34	NUM
taxlaw-2841	169	106	see	see	VERB
taxlaw-2841	169	107	part	part	NOUN
taxlaw-2841	169	108	v	v	NOUN
taxlaw-2841	169	109	,	,	PUNCT
taxlaw-2841	169	110	section	section	NOUN
taxlaw-2841	169	111	b.2	b.2	PUNCT
taxlaw-2841	169	112	supra	supra	PROPN
taxlaw-2841	169	113	.	.	PUNCT
taxlaw-2841	170	1	35	35	NUM
taxlaw-2841	170	2	the	the	DET
taxlaw-2841	170	3	“	"	PUNCT
taxlaw-2841	170	4	source	source	NOUN
taxlaw-2841	170	5	country	country	NOUN
taxlaw-2841	170	6	”	"	PUNCT
taxlaw-2841	170	7	refers	refer	VERB
taxlaw-2841	170	8	to	to	ADP
taxlaw-2841	170	9	the	the	DET
taxlaw-2841	170	10	country	country	NOUN
taxlaw-2841	170	11	where	where	SCONJ
taxlaw-2841	170	12	the	the	DET
taxlaw-2841	170	13	income	income	NOUN
taxlaw-2841	170	14	is	be	AUX
taxlaw-2841	170	15	earned	earn	VERB
taxlaw-2841	170	16	.	.	PUNCT
taxlaw-2841	171	1	36	36	NUM
taxlaw-2841	171	2	united	united	PROPN
taxlaw-2841	171	3	states	states	PROPN
taxlaw-2841	171	4	income	income	NOUN
taxlaw-2841	171	5	tax	tax	NOUN
taxlaw-2841	171	6	treaties	treaty	NOUN
taxlaw-2841	171	7	–	–	PUNCT
taxlaw-2841	171	8	a	a	PRON
taxlaw-2841	171	9	to	to	ADP
taxlaw-2841	171	10	z	z	PROPN
taxlaw-2841	171	11	,	,	PUNCT
taxlaw-2841	171	12	i.r.s	i.r.s	PROPN
taxlaw-2841	171	13	.	.	PUNCT
taxlaw-2841	171	14	(	(	PUNCT
taxlaw-2841	171	15	feb	feb	PROPN
taxlaw-2841	171	16	.	.	PROPN
taxlaw-2841	171	17	22	22	NUM
taxlaw-2841	171	18	,	,	PUNCT
taxlaw-2841	171	19	2016	2016	NUM
taxlaw-2841	171	20	)	)	PUNCT
taxlaw-2841	171	21	,	,	PUNCT
taxlaw-2841	171	22	http://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z	http://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z	X
taxlaw-2841	172	1	[	[	X
taxlaw-2841	172	2	http://perma.cc/zx4j-rw96	http://perma.cc/zx4j-rw96	X
taxlaw-2841	172	3	]	]	X
taxlaw-2841	172	4	.	.	PUNCT
taxlaw-2841	173	1	37	37	NUM
taxlaw-2841	173	2	the	the	DET
taxlaw-2841	173	3	u.s	u.s	PROPN
taxlaw-2841	173	4	.	.	PROPN
taxlaw-2841	173	5	model	model	PROPN
taxlaw-2841	173	6	income	income	PROPN
taxlaw-2841	173	7	tax	tax	PROPN
taxlaw-2841	173	8	convention	convention	PROPN
taxlaw-2841	173	9	and	and	CCONJ
taxlaw-2841	173	10	model	model	NOUN
taxlaw-2841	173	11	technical	technical	PROPN
taxlaw-2841	173	12	explanation	explanation	PROPN
taxlaw-2841	173	13	,	,	PUNCT
taxlaw-2841	173	14	i.r.s	i.r.s	NOUN
taxlaw-2841	173	15	.	.	PUNCT
taxlaw-2841	174	1	(	(	PUNCT
taxlaw-2841	174	2	nov	nov	PROPN
taxlaw-2841	174	3	.	.	PROPN
taxlaw-2841	174	4	23	23	NUM
taxlaw-2841	174	5	,	,	PUNCT
taxlaw-2841	174	6	2015	2015	NUM
taxlaw-2841	174	7	)	)	PUNCT
taxlaw-2841	174	8	,	,	PUNCT
taxlaw-2841	174	9	http://www.irs.gov/individuals/international-taxpayers/the-u-s-model-income-tax-convention-andmodel-technical-explanation	http://www.irs.gov/individuals/international-taxpayers/the-u-s-model-income-tax-convention-andmodel-technical-explanation	NOUN
taxlaw-2841	175	1	[	[	X
taxlaw-2841	175	2	http://perma.cc/4l5p-8gec	http://perma.cc/4l5p-8gec	X
taxlaw-2841	175	3	]	]	PUNCT
taxlaw-2841	175	4	.	.	PUNCT
taxlaw-2841	176	1	38	38	NUM
taxlaw-2841	176	2	see	see	VERB
taxlaw-2841	176	3	reuven	reuven	VERB
taxlaw-2841	176	4	avi	avi	PROPN
taxlaw-2841	176	5	-	-	PUNCT
taxlaw-2841	176	6	yonah	yonah	ADJ
taxlaw-2841	176	7	,	,	PUNCT
taxlaw-2841	176	8	international	international	ADJ
taxlaw-2841	176	9	tax	tax	NOUN
taxlaw-2841	176	10	as	as	ADP
taxlaw-2841	176	11	international	international	ADJ
taxlaw-2841	176	12	law	law	NOUN
taxlaw-2841	176	13	,	,	PUNCT
taxlaw-2841	176	14	57	57	NUM
taxlaw-2841	176	15	tax	tax	NOUN
taxlaw-2841	176	16	l.	l.	PROPN
taxlaw-2841	176	17	rev	rev	PROPN
taxlaw-2841	176	18	.	.	PROPN
taxlaw-2841	176	19	483	483	NUM
taxlaw-2841	176	20	(	(	PUNCT
taxlaw-2841	176	21	2004	2004	NUM
taxlaw-2841	176	22	)	)	PUNCT
taxlaw-2841	176	23	.	.	PUNCT
taxlaw-2841	177	1	39	39	NUM
taxlaw-2841	177	2	see	see	VERB
taxlaw-2841	177	3	reuven	reuven	VERB
taxlaw-2841	177	4	avi	avi	PROPN
taxlaw-2841	177	5	-	-	PUNCT
taxlaw-2841	177	6	yonah	yonah	ADJ
taxlaw-2841	177	7	,	,	PUNCT
taxlaw-2841	177	8	international	international	ADJ
taxlaw-2841	177	9	tax	tax	NOUN
taxlaw-2841	177	10	as	as	ADP
taxlaw-2841	177	11	international	international	ADJ
taxlaw-2841	177	12	law	law	NOUN
taxlaw-2841	177	13	:	:	PUNCT
taxlaw-2841	177	14	an	an	DET
taxlaw-2841	177	15	analysis	analysis	NOUN
taxlaw-2841	177	16	of	of	ADP
taxlaw-2841	177	17	the	the	DET
taxlaw-2841	177	18	international	international	ADJ
taxlaw-2841	177	19	tax	tax	NOUN
taxlaw-2841	177	20	regime	regime	NOUN
taxlaw-2841	177	21	(	(	PUNCT
taxlaw-2841	177	22	2007	2007	NUM
taxlaw-2841	177	23	)	)	PUNCT
taxlaw-2841	177	24	.	.	PUNCT
taxlaw-2841	178	1	14	14	NUM
taxlaw-2841	178	2	columbia	columbia	PROPN
taxlaw-2841	178	3	journal	journal	PROPN
taxlaw-2841	178	4	of	of	ADP
taxlaw-2841	178	5	tax	tax	NOUN
taxlaw-2841	178	6	law	law	NOUN
taxlaw-2841	178	7	[	[	X
taxlaw-2841	178	8	vol.8:5	vol.8:5	X
taxlaw-2841	178	9	the	the	DET
taxlaw-2841	178	10	u.s	u.s	PROPN
taxlaw-2841	178	11	.	.	PROPN
taxlaw-2841	178	12	domestic	domestic	ADJ
taxlaw-2841	178	13	tax	tax	NOUN
taxlaw-2841	178	14	law	law	NOUN
taxlaw-2841	178	15	is	be	AUX
taxlaw-2841	178	16	a	a	DET
taxlaw-2841	178	17	hybrid	hybrid	ADJ
taxlaw-2841	178	18	regime	regime	NOUN
taxlaw-2841	178	19	that	that	PRON
taxlaw-2841	178	20	combines	combine	VERB
taxlaw-2841	178	21	worldwide	worldwide	ADJ
taxlaw-2841	178	22	taxation	taxation	NOUN
taxlaw-2841	178	23	and	and	CCONJ
taxlaw-2841	178	24	territorial	territorial	ADJ
taxlaw-2841	178	25	taxation.40	taxation.40	NOUN
taxlaw-2841	178	26	to	to	PART
taxlaw-2841	178	27	mitigate	mitigate	VERB
taxlaw-2841	178	28	double	double	ADJ
taxlaw-2841	178	29	taxation	taxation	NOUN
taxlaw-2841	178	30	of	of	ADP
taxlaw-2841	178	31	the	the	DET
taxlaw-2841	178	32	foreign	foreign	ADJ
taxlaw-2841	178	33	-	-	PUNCT
taxlaw-2841	178	34	source	source	NOUN
taxlaw-2841	178	35	income	income	NOUN
taxlaw-2841	178	36	of	of	ADP
taxlaw-2841	178	37	u.s	u.s	PROPN
taxlaw-2841	178	38	.	.	PROPN
taxlaw-2841	178	39	corporations	corporation	NOUN
taxlaw-2841	178	40	,	,	PUNCT
taxlaw-2841	178	41	the	the	DET
taxlaw-2841	178	42	u.s	u.s	PROPN
taxlaw-2841	178	43	.	.	PROPN
taxlaw-2841	178	44	domestic	domestic	ADJ
taxlaw-2841	178	45	tax	tax	NOUN
taxlaw-2841	178	46	law	law	NOUN
taxlaw-2841	178	47	allows	allow	VERB
taxlaw-2841	178	48	,	,	PUNCT
taxlaw-2841	178	49	subject	subject	ADJ
taxlaw-2841	178	50	to	to	ADP
taxlaw-2841	178	51	conditions	condition	NOUN
taxlaw-2841	178	52	and	and	CCONJ
taxlaw-2841	178	53	limitations	limitation	NOUN
taxlaw-2841	178	54	,	,	PUNCT
taxlaw-2841	178	55	a	a	DET
taxlaw-2841	178	56	credit	credit	NOUN
taxlaw-2841	178	57	for	for	ADP
taxlaw-2841	178	58	foreign	foreign	ADJ
taxlaw-2841	178	59	income	income	NOUN
taxlaw-2841	178	60	taxes	taxis	NOUN
taxlaw-2841	178	61	.	.	PUNCT
taxlaw-2841	179	1	the	the	DET
taxlaw-2841	179	2	worldwide	worldwide	ADJ
taxlaw-2841	179	3	pillar	pillar	NOUN
taxlaw-2841	179	4	,	,	PUNCT
taxlaw-2841	179	5	as	as	SCONJ
taxlaw-2841	179	6	it	it	PRON
taxlaw-2841	179	7	applies	apply	VERB
taxlaw-2841	179	8	to	to	ADP
taxlaw-2841	179	9	corporations	corporation	NOUN
taxlaw-2841	179	10	,	,	PUNCT
taxlaw-2841	179	11	imposes	impose	VERB
taxlaw-2841	179	12	u.s	u.s	PROPN
taxlaw-2841	179	13	.	.	PROPN
taxlaw-2841	179	14	taxation	taxation	NOUN
taxlaw-2841	179	15	on	on	ADP
taxlaw-2841	179	16	u.s	u.s	PROPN
taxlaw-2841	179	17	.	.	PROPN
taxlaw-2841	179	18	corporations	corporation	NOUN
taxlaw-2841	179	19	.	.	PUNCT
taxlaw-2841	180	1	a	a	DET
taxlaw-2841	180	2	u.s	u.s	PROPN
taxlaw-2841	180	3	corporation	corporation	NOUN
taxlaw-2841	180	4	is	be	AUX
taxlaw-2841	180	5	defined	define	VERB
taxlaw-2841	180	6	as	as	ADP
taxlaw-2841	180	7	a	a	DET
taxlaw-2841	180	8	corporation	corporation	NOUN
taxlaw-2841	180	9	that	that	PRON
taxlaw-2841	180	10	is	be	AUX
taxlaw-2841	180	11	incorporated	incorporate	VERB
taxlaw-2841	180	12	in	in	ADP
taxlaw-2841	180	13	the	the	DET
taxlaw-2841	180	14	u.s.41	u.s.41	PROPN
taxlaw-2841	180	15	under	under	ADP
taxlaw-2841	180	16	the	the	DET
taxlaw-2841	180	17	“	"	PUNCT
taxlaw-2841	180	18	check	check	VERB
taxlaw-2841	180	19	-	-	PUNCT
taxlaw-2841	180	20	the	the	DET
taxlaw-2841	180	21	box	box	NOUN
taxlaw-2841	180	22	”	"	PUNCT
taxlaw-2841	180	23	regulations	regulation	NOUN
taxlaw-2841	180	24	,	,	PUNCT
taxlaw-2841	180	25	a	a	DET
taxlaw-2841	180	26	business	business	NOUN
taxlaw-2841	180	27	entity	entity	NOUN
taxlaw-2841	180	28	is	be	AUX
taxlaw-2841	180	29	generally	generally	ADV
taxlaw-2841	180	30	eligible	eligible	ADJ
taxlaw-2841	180	31	to	to	PART
taxlaw-2841	180	32	choose	choose	VERB
taxlaw-2841	180	33	how	how	SCONJ
taxlaw-2841	180	34	it	it	PRON
taxlaw-2841	180	35	is	be	AUX
taxlaw-2841	180	36	classified	classify	VERB
taxlaw-2841	180	37	for	for	ADP
taxlaw-2841	180	38	federal	federal	ADJ
taxlaw-2841	180	39	tax	tax	NOUN
taxlaw-2841	180	40	law	law	NOUN
taxlaw-2841	180	41	purposes	purpose	NOUN
taxlaw-2841	180	42	,	,	PUNCT
taxlaw-2841	180	43	as	as	ADP
taxlaw-2841	180	44	a	a	DET
taxlaw-2841	180	45	transparent	transparent	ADJ
taxlaw-2841	180	46	pass	pass	NOUN
taxlaw-2841	180	47	-	-	PUNCT
taxlaw-2841	180	48	through	through	NOUN
taxlaw-2841	180	49	or	or	CCONJ
taxlaw-2841	180	50	opaque	opaque	VERB
taxlaw-2841	180	51	entity.42	entity.42	NOUN
taxlaw-2841	180	52	once	once	ADV
taxlaw-2841	180	53	defined	define	VERB
taxlaw-2841	180	54	as	as	ADP
taxlaw-2841	180	55	a	a	DET
taxlaw-2841	180	56	domestic	domestic	ADJ
taxlaw-2841	180	57	u.s	u.s	PROPN
taxlaw-2841	180	58	.	.	PROPN
taxlaw-2841	180	59	entity	entity	NOUN
taxlaw-2841	180	60	,	,	PUNCT
taxlaw-2841	180	61	the	the	DET
taxlaw-2841	180	62	entity	entity	NOUN
taxlaw-2841	180	63	is	be	AUX
taxlaw-2841	180	64	subject	subject	ADJ
taxlaw-2841	180	65	to	to	ADP
taxlaw-2841	180	66	current	current	ADJ
taxlaw-2841	180	67	u.s	u.s	PROPN
taxlaw-2841	180	68	.	.	PROPN
taxlaw-2841	180	69	taxation	taxation	NOUN
taxlaw-2841	180	70	on	on	ADP
taxlaw-2841	180	71	its	its	PRON
taxlaw-2841	180	72	u.s	u.s	PROPN
taxlaw-2841	180	73	.	.	PROPN
taxlaw-2841	180	74	and	and	CCONJ
taxlaw-2841	180	75	foreign	foreign	ADJ
taxlaw-2841	180	76	source	source	NOUN
taxlaw-2841	180	77	income	income	NOUN
taxlaw-2841	180	78	.	.	PUNCT
taxlaw-2841	181	1	however	however	ADV
taxlaw-2841	181	2	,	,	PUNCT
taxlaw-2841	181	3	by	by	ADP
taxlaw-2841	181	4	investing	invest	VERB
taxlaw-2841	181	5	abroad	abroad	ADV
taxlaw-2841	181	6	through	through	ADP
taxlaw-2841	181	7	foreign	foreign	ADJ
taxlaw-2841	181	8	subsidiaries	subsidiary	NOUN
taxlaw-2841	181	9	,	,	PUNCT
taxlaw-2841	181	10	u.s	u.s	PROPN
taxlaw-2841	181	11	.	.	PROPN
taxlaw-2841	181	12	corporations	corporation	NOUN
taxlaw-2841	181	13	are	be	AUX
taxlaw-2841	181	14	able	able	ADJ
taxlaw-2841	181	15	to	to	PART
taxlaw-2841	181	16	defer	defer	VERB
taxlaw-2841	181	17	the	the	DET
taxlaw-2841	181	18	current	current	ADJ
taxlaw-2841	181	19	u.s	u.s	PROPN
taxlaw-2841	181	20	.	.	PROPN
taxlaw-2841	181	21	taxation	taxation	NOUN
taxlaw-2841	181	22	of	of	ADP
taxlaw-2841	181	23	foreign	foreign	ADJ
taxlaw-2841	181	24	source	source	NOUN
taxlaw-2841	181	25	income	income	NOUN
taxlaw-2841	181	26	generated	generate	VERB
taxlaw-2841	181	27	through	through	ADP
taxlaw-2841	181	28	these	these	DET
taxlaw-2841	181	29	foreign	foreign	ADJ
taxlaw-2841	181	30	corporations	corporation	NOUN
taxlaw-2841	181	31	until	until	SCONJ
taxlaw-2841	181	32	such	such	ADJ
taxlaw-2841	181	33	earnings	earning	NOUN
taxlaw-2841	181	34	are	be	AUX
taxlaw-2841	181	35	,	,	PUNCT
taxlaw-2841	181	36	if	if	SCONJ
taxlaw-2841	181	37	at	at	ADV
taxlaw-2841	181	38	all	all	ADV
taxlaw-2841	181	39	,	,	PUNCT
taxlaw-2841	181	40	repatriated	repatriate	VERB
taxlaw-2841	181	41	to	to	ADP
taxlaw-2841	181	42	the	the	DET
taxlaw-2841	181	43	united	united	PROPN
taxlaw-2841	181	44	states	states	PROPN
taxlaw-2841	181	45	as	as	ADP
taxlaw-2841	181	46	dividends	dividend	NOUN
taxlaw-2841	181	47	from	from	ADP
taxlaw-2841	181	48	the	the	DET
taxlaw-2841	181	49	foreign	foreign	ADJ
taxlaw-2841	181	50	subsidiary	subsidiary	NOUN
taxlaw-2841	181	51	to	to	ADP
taxlaw-2841	181	52	the	the	DET
taxlaw-2841	181	53	u.s	u.s	PROPN
taxlaw-2841	181	54	.	.	PROPN
taxlaw-2841	181	55	parent	parent	NOUN
taxlaw-2841	181	56	corporation	corporation	NOUN
taxlaw-2841	181	57	.	.	PUNCT
taxlaw-2841	182	1	subpart	subpart	NOUN
taxlaw-2841	182	2	f	f	PROPN
taxlaw-2841	182	3	of	of	ADP
taxlaw-2841	182	4	the	the	DET
taxlaw-2841	182	5	code	code	NOUN
taxlaw-2841	182	6	provides	provide	VERB
taxlaw-2841	182	7	a	a	DET
taxlaw-2841	182	8	set	set	NOUN
taxlaw-2841	182	9	of	of	ADP
taxlaw-2841	182	10	anti	anti	ADJ
taxlaw-2841	182	11	-	-	ADJ
taxlaw-2841	182	12	deferral	deferral	ADJ
taxlaw-2841	182	13	rules	rule	NOUN
taxlaw-2841	182	14	and	and	CCONJ
taxlaw-2841	182	15	subjects	subject	NOUN
taxlaw-2841	182	16	“	"	PUNCT
taxlaw-2841	182	17	subpart	subpart	PROPN
taxlaw-2841	182	18	f	f	PROPN
taxlaw-2841	182	19	income	income	NOUN
taxlaw-2841	182	20	”	"	PUNCT
taxlaw-2841	182	21	of	of	ADP
taxlaw-2841	182	22	controlled	control	VERB
taxlaw-2841	182	23	foreign	foreign	ADJ
taxlaw-2841	182	24	corporations	corporation	NOUN
taxlaw-2841	182	25	(	(	PUNCT
taxlaw-2841	182	26	cfcs	cfcs	PROPN
taxlaw-2841	182	27	)	)	PUNCT
taxlaw-2841	182	28	to	to	PART
taxlaw-2841	182	29	current	current	VERB
taxlaw-2841	182	30	u.s	u.s	PROPN
taxlaw-2841	182	31	.	.	PROPN
taxlaw-2841	182	32	taxation.43	taxation.43	PROPN
taxlaw-2841	182	33	according	accord	VERB
taxlaw-2841	182	34	to	to	ADP
taxlaw-2841	182	35	section	section	NOUN
taxlaw-2841	182	36	951	951	NUM
taxlaw-2841	182	37	,	,	PUNCT
taxlaw-2841	182	38	every	every	DET
taxlaw-2841	182	39	u.s	u.s	PROPN
taxlaw-2841	182	40	.	.	PROPN
taxlaw-2841	182	41	shareholder	shareholder	NOUN
taxlaw-2841	182	42	of	of	ADP
taxlaw-2841	182	43	a	a	DET
taxlaw-2841	182	44	cfc	cfc	NOUN
taxlaw-2841	182	45	shall	shall	AUX
taxlaw-2841	182	46	include	include	VERB
taxlaw-2841	182	47	in	in	ADP
taxlaw-2841	182	48	his	his	PRON
taxlaw-2841	182	49	gross	gross	ADJ
taxlaw-2841	182	50	income	income	NOUN
taxlaw-2841	182	51	his	his	PRON
taxlaw-2841	182	52	pro	pro	ADJ
taxlaw-2841	182	53	rata	rata	ADJ
taxlaw-2841	182	54	shares	share	NOUN
taxlaw-2841	182	55	of	of	ADP
taxlaw-2841	182	56	the	the	DET
taxlaw-2841	182	57	corporation	corporation	NOUN
taxlaw-2841	182	58	’s	’s	PART
taxlaw-2841	182	59	subpart	subpart	PROPN
taxlaw-2841	182	60	f	f	PROPN
taxlaw-2841	182	61	income	income	NOUN
taxlaw-2841	182	62	.	.	PUNCT
taxlaw-2841	183	1	but	but	CCONJ
taxlaw-2841	183	2	other	other	ADJ
taxlaw-2841	183	3	foreign	foreign	ADJ
taxlaw-2841	183	4	income	income	NOUN
taxlaw-2841	183	5	of	of	ADP
taxlaw-2841	183	6	cfcs	cfcs	PROPN
taxlaw-2841	183	7	continues	continue	VERB
taxlaw-2841	183	8	to	to	PART
taxlaw-2841	183	9	enjoy	enjoy	VERB
taxlaw-2841	183	10	deferral.44	deferral.44	NOUN
taxlaw-2841	183	11	in	in	ADP
taxlaw-2841	183	12	2004	2004	NUM
taxlaw-2841	183	13	,	,	PUNCT
taxlaw-2841	183	14	as	as	ADP
taxlaw-2841	183	15	a	a	DET
taxlaw-2841	183	16	response	response	NOUN
taxlaw-2841	183	17	to	to	ADP
taxlaw-2841	183	18	the	the	DET
taxlaw-2841	183	19	first	first	ADJ
taxlaw-2841	183	20	wave	wave	NOUN
taxlaw-2841	183	21	of	of	ADP
taxlaw-2841	183	22	corporate	corporate	ADJ
taxlaw-2841	183	23	inversions	inversion	NOUN
taxlaw-2841	183	24	,	,	PUNCT
taxlaw-2841	183	25	congress	congress	PROPN
taxlaw-2841	183	26	enacted	enact	VERB
taxlaw-2841	183	27	section	section	NOUN
taxlaw-2841	183	28	7874	7874	NUM
taxlaw-2841	183	29	of	of	ADP
taxlaw-2841	183	30	the	the	DET
taxlaw-2841	183	31	code	code	NOUN
taxlaw-2841	183	32	,	,	PUNCT
taxlaw-2841	183	33	which	which	PRON
taxlaw-2841	183	34	serves	serve	VERB
taxlaw-2841	183	35	as	as	ADP
taxlaw-2841	183	36	an	an	DET
taxlaw-2841	183	37	anti	anti	ADJ
taxlaw-2841	183	38	-	-	ADJ
taxlaw-2841	183	39	avoidance	avoidance	ADJ
taxlaw-2841	183	40	rule	rule	NOUN
taxlaw-2841	183	41	.	.	PUNCT
taxlaw-2841	184	1	in	in	ADP
taxlaw-2841	184	2	corporate	corporate	ADJ
taxlaw-2841	184	3	inversions	inversion	NOUN
taxlaw-2841	184	4	,	,	PUNCT
taxlaw-2841	184	5	an	an	DET
taxlaw-2841	184	6	american	american	ADJ
taxlaw-2841	184	7	parent	parent	NOUN
taxlaw-2841	184	8	company	company	NOUN
taxlaw-2841	184	9	is	be	AUX
taxlaw-2841	184	10	replaced	replace	VERB
taxlaw-2841	184	11	by	by	ADP
taxlaw-2841	184	12	a	a	DET
taxlaw-2841	184	13	parent	parent	NOUN
taxlaw-2841	184	14	company	company	NOUN
taxlaw-2841	184	15	in	in	ADP
taxlaw-2841	184	16	a	a	DET
taxlaw-2841	184	17	40	40	NUM
taxlaw-2841	184	18	see	see	NOUN
taxlaw-2841	184	19	generally	generally	ADV
taxlaw-2841	184	20	on	on	ADP
taxlaw-2841	184	21	the	the	DET
taxlaw-2841	184	22	u.s	u.s	PROPN
taxlaw-2841	184	23	.	.	PROPN
taxlaw-2841	184	24	international	international	ADJ
taxlaw-2841	184	25	tax	tax	NOUN
taxlaw-2841	184	26	regime	regime	NOUN
taxlaw-2841	184	27	,	,	PUNCT
taxlaw-2841	184	28	reuven	reuven	VERB
taxlaw-2841	184	29	avi	avi	PROPN
taxlaw-2841	184	30	-	-	PUNCT
taxlaw-2841	184	31	yonah	yonah	ADJ
taxlaw-2841	184	32	,	,	PUNCT
taxlaw-2841	184	33	diane	diane	NOUN
taxlaw-2841	184	34	ring	ring	NOUN
taxlaw-2841	184	35	,	,	PUNCT
taxlaw-2841	184	36	yariv	yariv	PROPN
taxlaw-2841	184	37	brauner	brauner	NOUN
taxlaw-2841	184	38	,	,	PUNCT
taxlaw-2841	184	39	u.s	u.s	PROPN
taxlaw-2841	184	40	.	.	PROPN
taxlaw-2841	184	41	international	international	ADJ
taxlaw-2841	184	42	taxation	taxation	NOUN
taxlaw-2841	184	43	(	(	PUNCT
taxlaw-2841	184	44	3rd	3rd	ADJ
taxlaw-2841	184	45	ed	ed	NOUN
taxlaw-2841	184	46	.	.	PROPN
taxlaw-2841	184	47	,	,	PUNCT
taxlaw-2841	184	48	found	find	VERB
taxlaw-2841	184	49	.	.	PUNCT
taxlaw-2841	185	1	press	press	NOUN
taxlaw-2841	185	2	2010	2010	NUM
taxlaw-2841	185	3	)	)	PUNCT
taxlaw-2841	185	4	;	;	PUNCT
taxlaw-2841	185	5	michael	michael	PROPN
taxlaw-2841	185	6	graetz	graetz	PROPN
taxlaw-2841	185	7	,	,	PUNCT
taxlaw-2841	185	8	foundations	foundation	NOUN
taxlaw-2841	185	9	of	of	ADP
taxlaw-2841	185	10	international	international	ADJ
taxlaw-2841	185	11	income	income	NOUN
taxlaw-2841	185	12	taxation	taxation	NOUN
taxlaw-2841	185	13	(	(	PUNCT
taxlaw-2841	185	14	2003	2003	NUM
taxlaw-2841	185	15	)	)	PUNCT
taxlaw-2841	185	16	;	;	PUNCT
taxlaw-2841	185	17	joseph	joseph	PROPN
taxlaw-2841	185	18	isenbergh	isenbergh	PROPN
taxlaw-2841	185	19	,	,	PUNCT
taxlaw-2841	185	20	international	international	ADJ
taxlaw-2841	185	21	taxation	taxation	NOUN
taxlaw-2841	185	22	:	:	PUNCT
taxlaw-2841	185	23	u.s	u.s	PROPN
taxlaw-2841	185	24	.	.	PROPN
taxlaw-2841	185	25	taxation	taxation	NOUN
taxlaw-2841	185	26	of	of	ADP
taxlaw-2841	185	27	foreign	foreign	ADJ
taxlaw-2841	185	28	persons	person	NOUN
taxlaw-2841	185	29	and	and	CCONJ
taxlaw-2841	185	30	foreign	foreign	ADJ
taxlaw-2841	185	31	income	income	NOUN
taxlaw-2841	185	32	(	(	PUNCT
taxlaw-2841	185	33	4th	4th	ADJ
taxlaw-2841	185	34	ed	ed	NOUN
taxlaw-2841	185	35	.	.	PUNCT
taxlaw-2841	185	36	2006	2006	NUM
taxlaw-2841	185	37	)	)	PUNCT
taxlaw-2841	185	38	;	;	PUNCT
taxlaw-2841	185	39	joel	joel	PROPN
taxlaw-2841	185	40	d.	d.	PROPN
taxlaw-2841	185	41	kuntz	kuntz	PROPN
taxlaw-2841	185	42	&	&	CCONJ
taxlaw-2841	185	43	robert	robert	PROPN
taxlaw-2841	185	44	r.	r.	PROPN
taxlaw-2841	185	45	peroni	peroni	PROPN
taxlaw-2841	185	46	,	,	PUNCT
taxlaw-2841	185	47	u.s	u.s	PROPN
taxlaw-2841	185	48	.	.	PROPN
taxlaw-2841	185	49	international	international	ADJ
taxlaw-2841	185	50	taxation	taxation	NOUN
taxlaw-2841	185	51	(	(	PUNCT
taxlaw-2841	185	52	1991	1991	NUM
taxlaw-2841	185	53	)	)	PUNCT
taxlaw-2841	185	54	;	;	PUNCT
taxlaw-2841	185	55	adrian	adrian	PROPN
taxlaw-2841	185	56	ogley	ogley	NOUN
taxlaw-2841	185	57	,	,	PUNCT
taxlaw-2841	185	58	the	the	DET
taxlaw-2841	185	59	principles	principle	NOUN
taxlaw-2841	185	60	of	of	ADP
taxlaw-2841	185	61	international	international	ADJ
taxlaw-2841	185	62	tax	tax	NOUN
taxlaw-2841	185	63	:	:	PUNCT
taxlaw-2841	185	64	a	a	DET
taxlaw-2841	185	65	multinational	multinational	ADJ
taxlaw-2841	185	66	perspective	perspective	NOUN
taxlaw-2841	185	67	(	(	PUNCT
taxlaw-2841	185	68	1993	1993	NUM
taxlaw-2841	185	69	)	)	PUNCT
taxlaw-2841	185	70	;	;	PUNCT
taxlaw-2841	185	71	sol	sol	NOUN
taxlaw-2841	185	72	picciotto	picciotto	NOUN
taxlaw-2841	185	73	,	,	PUNCT
taxlaw-2841	185	74	international	international	ADJ
taxlaw-2841	185	75	business	business	NOUN
taxlaw-2841	185	76	taxation	taxation	NOUN
taxlaw-2841	185	77	:	:	PUNCT
taxlaw-2841	185	78	a	a	DET
taxlaw-2841	185	79	study	study	NOUN
taxlaw-2841	185	80	in	in	ADP
taxlaw-2841	185	81	the	the	DET
taxlaw-2841	185	82	internationalization	internationalization	NOUN
taxlaw-2841	185	83	of	of	ADP
taxlaw-2841	185	84	business	business	NOUN
taxlaw-2841	185	85	regulation	regulation	NOUN
taxlaw-2841	185	86	;	;	PUNCT
taxlaw-2841	185	87	michael	michael	PROPN
taxlaw-2841	185	88	graetz	graetz	PROPN
taxlaw-2841	185	89	&	&	CCONJ
taxlaw-2841	185	90	michael	michael	PROPN
taxlaw-2841	185	91	o’hear	o’hear	PROPN
taxlaw-2841	185	92	,	,	PUNCT
taxlaw-2841	185	93	the	the	DET
taxlaw-2841	185	94	“	"	PUNCT
taxlaw-2841	185	95	original	original	ADJ
taxlaw-2841	185	96	intent	intent	NOUN
taxlaw-2841	185	97	”	"	PUNCT
taxlaw-2841	185	98	of	of	ADP
taxlaw-2841	185	99	u.s	u.s	PROPN
taxlaw-2841	185	100	.	.	PROPN
taxlaw-2841	185	101	international	international	PROPN
taxlaw-2841	185	102	taxation	taxation	NOUN
taxlaw-2841	185	103	,	,	PUNCT
taxlaw-2841	185	104	46	46	NUM
taxlaw-2841	185	105	duke	duke	PROPN
taxlaw-2841	185	106	l.	l.	PROPN
taxlaw-2841	185	107	j.	j.	PROPN
taxlaw-2841	185	108	1021	1021	NUM
taxlaw-2841	185	109	(	(	PUNCT
taxlaw-2841	185	110	1997	1997	NUM
taxlaw-2841	185	111	)	)	PUNCT
taxlaw-2841	185	112	;	;	PUNCT
taxlaw-2841	186	1	reuven	reuven	PROPN
taxlaw-2841	186	2	s.	s.	PROPN
taxlaw-2841	186	3	avi	avi	PROPN
taxlaw-2841	186	4	-	-	PUNCT
taxlaw-2841	186	5	yonah	yonah	PROPN
taxlaw-2841	186	6	,	,	PUNCT
taxlaw-2841	186	7	the	the	DET
taxlaw-2841	186	8	structure	structure	NOUN
taxlaw-2841	186	9	of	of	ADP
taxlaw-2841	186	10	international	international	ADJ
taxlaw-2841	186	11	taxation	taxation	NOUN
taxlaw-2841	186	12	:	:	PUNCT
taxlaw-2841	186	13	a	a	DET
taxlaw-2841	186	14	proposal	proposal	NOUN
taxlaw-2841	186	15	for	for	ADP
taxlaw-2841	186	16	simplification	simplification	NOUN
taxlaw-2841	186	17	,	,	PUNCT
taxlaw-2841	186	18	74	74	NUM
taxlaw-2841	186	19	tex	tex	PROPN
taxlaw-2841	186	20	.	.	PROPN
taxlaw-2841	186	21	l.	l.	PROPN
taxlaw-2841	186	22	rev	rev	PROPN
taxlaw-2841	186	23	.	.	PROPN
taxlaw-2841	186	24	1301	1301	NUM
taxlaw-2841	186	25	,	,	PUNCT
taxlaw-2841	186	26	1303	1303	NUM
taxlaw-2841	186	27	(	(	PUNCT
taxlaw-2841	186	28	1996	1996	NUM
taxlaw-2841	186	29	)	)	PUNCT
taxlaw-2841	186	30	;	;	PUNCT
taxlaw-2841	186	31	robert	robert	PROPN
taxlaw-2841	186	32	a.	a.	PROPN
taxlaw-2841	186	33	green	green	PROPN
taxlaw-2841	186	34	,	,	PUNCT
taxlaw-2841	186	35	the	the	DET
taxlaw-2841	186	36	future	future	NOUN
taxlaw-2841	186	37	of	of	ADP
taxlaw-2841	186	38	source	source	NOUN
taxlaw-2841	186	39	based	base	VERB
taxlaw-2841	186	40	taxation	taxation	NOUN
taxlaw-2841	186	41	of	of	ADP
taxlaw-2841	186	42	the	the	DET
taxlaw-2841	186	43	income	income	NOUN
taxlaw-2841	186	44	of	of	ADP
taxlaw-2841	186	45	multinational	multinational	ADJ
taxlaw-2841	186	46	enterprises	enterprise	NOUN
taxlaw-2841	186	47	,	,	PUNCT
taxlaw-2841	186	48	79	79	NUM
taxlaw-2841	186	49	cornell	cornell	PROPN
taxlaw-2841	186	50	l.	l.	PROPN
taxlaw-2841	186	51	rev	rev	PROPN
taxlaw-2841	186	52	.	.	PROPN
taxlaw-2841	186	53	18	18	NUM
taxlaw-2841	186	54	(	(	PUNCT
taxlaw-2841	186	55	1993	1993	NUM
taxlaw-2841	186	56	)	)	PUNCT
taxlaw-2841	186	57	;	;	PUNCT
taxlaw-2841	186	58	charles	charles	PROPN
taxlaw-2841	186	59	i.	i.	PROPN
taxlaw-2841	186	60	kingson	kingson	PROPN
taxlaw-2841	186	61	,	,	PUNCT
taxlaw-2841	186	62	the	the	DET
taxlaw-2841	186	63	coherence	coherence	NOUN
taxlaw-2841	186	64	of	of	ADP
taxlaw-2841	186	65	international	international	ADJ
taxlaw-2841	186	66	taxation	taxation	NOUN
taxlaw-2841	186	67	,	,	PUNCT
taxlaw-2841	186	68	81	81	NUM
taxlaw-2841	186	69	colum	colum	NOUN
taxlaw-2841	186	70	.	.	PUNCT
taxlaw-2841	187	1	l.	l.	PROPN
taxlaw-2841	187	2	rev	rev	PROPN
taxlaw-2841	187	3	.	.	PROPN
taxlaw-2841	187	4	1151	1151	NUM
taxlaw-2841	187	5	(	(	PUNCT
taxlaw-2841	187	6	1981	1981	NUM
taxlaw-2841	187	7	)	)	PUNCT
taxlaw-2841	187	8	.	.	PUNCT
taxlaw-2841	188	1	41	41	NUM
taxlaw-2841	188	2	26	26	NUM
taxlaw-2841	188	3	u.s.c	u.s.c	ADJ
taxlaw-2841	188	4	§	§	PROPN
taxlaw-2841	188	5	7701(a)(4)(west	7701(a)(4)(west	PROPN
taxlaw-2841	188	6	2012	2012	NUM
taxlaw-2841	188	7	)	)	PUNCT
taxlaw-2841	188	8	;	;	PUNCT
taxlaw-2841	188	9	26	26	NUM
taxlaw-2841	188	10	u.s.c	u.s.c	ADJ
taxlaw-2841	188	11	§	§	PROPN
taxlaw-2841	188	12	7701(a)(5)(west	7701(a)(5)(west	PROPN
taxlaw-2841	188	13	2012	2012	NUM
taxlaw-2841	188	14	)	)	PUNCT
taxlaw-2841	188	15	.	.	PUNCT
taxlaw-2841	189	1	42	42	NUM
taxlaw-2841	189	2	see	see	VERB
taxlaw-2841	189	3	treas	treas	PROPN
taxlaw-2841	189	4	.	.	PUNCT
taxlaw-2841	190	1	reg	reg	PROPN
taxlaw-2841	190	2	.	.	PUNCT
taxlaw-2841	191	1	§	§	PROPN
taxlaw-2841	191	2	301.7701	301.7701	NUM
taxlaw-2841	191	3	-	-	SYM
taxlaw-2841	191	4	1	1	NUM
taxlaw-2841	191	5	,	,	PUNCT
taxlaw-2841	191	6	et	et	PROPN
taxlaw-2841	191	7	seq	seq	NOUN
taxlaw-2841	191	8	;	;	PUNCT
taxlaw-2841	191	9	see	see	VERB
taxlaw-2841	191	10	i.r.s	i.r.s	NOUN
taxlaw-2841	191	11	.	.	PUNCT
taxlaw-2841	192	1	(	(	PUNCT
taxlaw-2841	192	2	2016	2016	NUM
taxlaw-2841	192	3	)	)	PUNCT
taxlaw-2841	192	4	,	,	PUNCT
taxlaw-2841	192	5	http://www.irs.gov/irm/part4/irm_04061-005.html	http://www.irs.gov/irm/part4/irm_04061-005.html	NOUN
taxlaw-2841	193	1	[	[	X
taxlaw-2841	193	2	http://perma.cc/a2sf-vddg	http://perma.cc/a2sf-vddg	X
taxlaw-2841	193	3	]	]	X
taxlaw-2841	193	4	victor	victor	NOUN
taxlaw-2841	193	5	fleischer	fleischer	PROPN
taxlaw-2841	193	6	,	,	PUNCT
taxlaw-2841	193	7	if	if	SCONJ
taxlaw-2841	193	8	it	it	PRON
taxlaw-2841	193	9	looks	look	VERB
taxlaw-2841	193	10	like	like	ADP
taxlaw-2841	193	11	a	a	DET
taxlaw-2841	193	12	duck	duck	NOUN
taxlaw-2841	193	13	:	:	PUNCT
taxlaw-2841	193	14	corporate	corporate	ADJ
taxlaw-2841	193	15	resemblance	resemblance	NOUN
taxlaw-2841	193	16	and	and	CCONJ
taxlaw-2841	193	17	check	check	VERB
taxlaw-2841	193	18	-	-	PUNCT
taxlaw-2841	193	19	the	the	DET
taxlaw-2841	193	20	-	-	PUNCT
taxlaw-2841	193	21	box	box	NOUN
taxlaw-2841	193	22	elective	elective	ADJ
taxlaw-2841	193	23	tax	tax	NOUN
taxlaw-2841	193	24	classification	classification	NOUN
taxlaw-2841	193	25	,	,	PUNCT
taxlaw-2841	193	26	96	96	NUM
taxlaw-2841	193	27	columbia	columbia	PROPN
taxlaw-2841	193	28	law	law	NOUN
taxlaw-2841	193	29	review	review	VERB
taxlaw-2841	193	30	518	518	NUM
taxlaw-2841	193	31	-	-	SYM
taxlaw-2841	193	32	556	556	NUM
taxlaw-2841	193	33	(	(	PUNCT
taxlaw-2841	193	34	1996	1996	NUM
taxlaw-2841	193	35	)	)	PUNCT
taxlaw-2841	193	36	;	;	PUNCT
taxlaw-2841	193	37	thomas	thomas	PROPN
taxlaw-2841	193	38	hayes	hayes	PROPN
taxlaw-2841	193	39	,	,	PUNCT
taxlaw-2841	193	40	checkmate	checkmate	VERB
taxlaw-2841	193	41	,	,	PUNCT
taxlaw-2841	193	42	the	the	DET
taxlaw-2841	193	43	treasury	treasury	NOUN
taxlaw-2841	193	44	finally	finally	ADV
taxlaw-2841	193	45	surrenders	surrender	VERB
taxlaw-2841	193	46	:	:	PUNCT
taxlaw-2841	193	47	the	the	DET
taxlaw-2841	193	48	check	check	NOUN
taxlaw-2841	193	49	the	the	DET
taxlaw-2841	193	50	box	box	PROPN
taxlaw-2841	193	51	treasury	treasury	PROPN
taxlaw-2841	193	52	regulations	regulation	NOUN
taxlaw-2841	193	53	and	and	CCONJ
taxlaw-2841	193	54	their	their	PRON
taxlaw-2841	193	55	effect	effect	NOUN
taxlaw-2841	193	56	on	on	ADP
taxlaw-2841	193	57	entity	entity	NOUN
taxlaw-2841	193	58	classification	classification	NOUN
taxlaw-2841	193	59	,	,	PUNCT
taxlaw-2841	193	60	54	54	NUM
taxlaw-2841	193	61	wash	wash	NOUN
taxlaw-2841	193	62	.	.	PUNCT
taxlaw-2841	193	63	&	&	CCONJ
taxlaw-2841	193	64	lee	lee	PROPN
taxlaw-2841	193	65	l.	l.	PROPN
taxlaw-2841	193	66	rev	rev	PROPN
taxlaw-2841	193	67	.	.	PROPN
taxlaw-2841	193	68	1147	1147	NUM
taxlaw-2841	193	69	(	(	PUNCT
taxlaw-2841	193	70	1997	1997	NUM
taxlaw-2841	193	71	)	)	PUNCT
taxlaw-2841	193	72	;	;	PUNCT
taxlaw-2841	193	73	henry	henry	PROPN
taxlaw-2841	193	74	j.	j.	PROPN
taxlaw-2841	193	75	lischer	lischer	PROPN
taxlaw-2841	193	76	,	,	PUNCT
taxlaw-2841	193	77	elective	elective	ADJ
taxlaw-2841	193	78	tax	tax	NOUN
taxlaw-2841	193	79	classification	classification	NOUN
taxlaw-2841	193	80	for	for	ADP
taxlaw-2841	193	81	qualifying	qualify	VERB
taxlaw-2841	193	82	foreign	foreign	ADJ
taxlaw-2841	193	83	and	and	CCONJ
taxlaw-2841	193	84	domestic	domestic	ADJ
taxlaw-2841	193	85	business	business	NOUN
taxlaw-2841	193	86	entities	entity	NOUN
taxlaw-2841	193	87	under	under	ADP
taxlaw-2841	193	88	the	the	DET
taxlaw-2841	193	89	final	final	ADJ
taxlaw-2841	193	90	check	check	NOUN
taxlaw-2841	193	91	-	-	PUNCT
taxlaw-2841	193	92	the	the	DET
taxlaw-2841	193	93	-	-	PUNCT
taxlaw-2841	193	94	box	box	NOUN
taxlaw-2841	193	95	regulations	regulation	NOUN
taxlaw-2841	193	96	,	,	PUNCT
taxlaw-2841	193	97	51	51	NUM
taxlaw-2841	193	98	s.m.u	s.m.u	NOUN
taxlaw-2841	193	99	.	.	PUNCT
taxlaw-2841	194	1	l.	l.	PROPN
taxlaw-2841	194	2	rev	rev	PROPN
taxlaw-2841	194	3	.	.	PROPN
taxlaw-2841	195	1	99	99	NUM
taxlaw-2841	195	2	(	(	PUNCT
taxlaw-2841	195	3	1997	1997	NUM
taxlaw-2841	195	4	-	-	SYM
taxlaw-2841	195	5	1998	1998	NUM
taxlaw-2841	195	6	)	)	PUNCT
taxlaw-2841	196	1	;	;	PUNCT
taxlaw-2841	196	2	lawrence	lawrence	PROPN
taxlaw-2841	196	3	lokken	lokken	PROPN
taxlaw-2841	196	4	,	,	PUNCT
taxlaw-2841	196	5	whatever	whatever	PRON
taxlaw-2841	196	6	happened	happen	VERB
taxlaw-2841	196	7	to	to	PART
taxlaw-2841	196	8	subpart	subpart	VERB
taxlaw-2841	196	9	f	f	PROPN
taxlaw-2841	196	10	?	?	PUNCT
taxlaw-2841	197	1	u.s	u.s	PROPN
taxlaw-2841	197	2	.	.	PROPN
taxlaw-2841	197	3	cfc	cfc	PROPN
taxlaw-2841	197	4	legislation	legislation	NOUN
taxlaw-2841	197	5	after	after	ADP
taxlaw-2841	197	6	the	the	DET
taxlaw-2841	197	7	check	check	VERB
taxlaw-2841	197	8	-	-	PUNCT
taxlaw-2841	197	9	the	the	DET
taxlaw-2841	197	10	-	-	PUNCT
taxlaw-2841	197	11	box	box	NOUN
taxlaw-2841	197	12	regulations	regulation	NOUN
taxlaw-2841	197	13	,	,	PUNCT
taxlaw-2841	197	14	7	7	NUM
taxlaw-2841	197	15	fla	fla	NOUN
taxlaw-2841	197	16	.	.	PUNCT
taxlaw-2841	198	1	tax	tax	PROPN
taxlaw-2841	198	2	rev	rev	PROPN
taxlaw-2841	198	3	.	.	PROPN
taxlaw-2841	198	4	185	185	NUM
taxlaw-2841	198	5	(	(	PUNCT
taxlaw-2841	198	6	2005	2005	NUM
taxlaw-2841	198	7	)	)	PUNCT
taxlaw-2841	198	8	;	;	PUNCT
taxlaw-2841	198	9	steven	steven	PROPN
taxlaw-2841	198	10	dean	dean	PROPN
taxlaw-2841	198	11	,	,	PUNCT
taxlaw-2841	198	12	attractive	attractive	ADJ
taxlaw-2841	198	13	complexity	complexity	NOUN
taxlaw-2841	198	14	:	:	PUNCT
taxlaw-2841	198	15	tax	tax	NOUN
taxlaw-2841	198	16	deregulation	deregulation	NOUN
taxlaw-2841	198	17	,	,	PUNCT
taxlaw-2841	198	18	the	the	DET
taxlaw-2841	198	19	check	check	NOUN
taxlaw-2841	198	20	the	the	DET
taxlaw-2841	198	21	box	box	NOUN
taxlaw-2841	198	22	elections	election	NOUN
taxlaw-2841	198	23	and	and	CCONJ
taxlaw-2841	198	24	the	the	DET
taxlaw-2841	198	25	future	future	NOUN
taxlaw-2841	198	26	of	of	ADP
taxlaw-2841	198	27	tax	tax	NOUN
taxlaw-2841	198	28	simplification	simplification	NOUN
taxlaw-2841	198	29	,	,	PUNCT
taxlaw-2841	198	30	hofstra	hofstra	PROPN
taxlaw-2841	198	31	l.	l.	PROPN
taxlaw-2841	198	32	rev	rev	PROPN
taxlaw-2841	198	33	.	.	PROPN
taxlaw-2841	198	34	2	2	NUM
taxlaw-2841	198	35	(	(	PUNCT
taxlaw-2841	198	36	2006	2006	NUM
taxlaw-2841	198	37	)	)	PUNCT
taxlaw-2841	198	38	;	;	PUNCT
taxlaw-2841	199	1	heather	heather	PROPN
taxlaw-2841	199	2	m.	m.	NOUN
taxlaw-2841	199	3	field	field	NOUN
taxlaw-2841	199	4	,	,	PUNCT
taxlaw-2841	199	5	checking	check	VERB
taxlaw-2841	199	6	in	in	ADP
taxlaw-2841	199	7	on	on	ADP
taxlaw-2841	199	8	“	"	PUNCT
taxlaw-2841	199	9	check	check	VERB
taxlaw-2841	199	10	-	-	PUNCT
taxlaw-2841	199	11	the	the	DET
taxlaw-2841	199	12	-	-	PUNCT
taxlaw-2841	199	13	box	box	NOUN
taxlaw-2841	199	14	”	"	PUNCT
taxlaw-2841	199	15	,	,	PUNCT
taxlaw-2841	199	16	42	42	NUM
taxlaw-2841	199	17	loy	loy	PROPN
taxlaw-2841	199	18	.	.	PUNCT
taxlaw-2841	200	1	l.a	l.a	PROPN
taxlaw-2841	200	2	.	.	PROPN
taxlaw-2841	200	3	l.	l.	PROPN
taxlaw-2841	200	4	rev	rev	PROPN
taxlaw-2841	200	5	.	.	PROPN
taxlaw-2841	201	1	451	451	NUM
taxlaw-2841	201	2	(	(	PUNCT
taxlaw-2841	201	3	2008	2008	NUM
taxlaw-2841	201	4	)	)	PUNCT
taxlaw-2841	201	5	.	.	PUNCT
taxlaw-2841	202	1	43	43	NUM
taxlaw-2841	202	2	see	see	VERB
taxlaw-2841	202	3	also	also	ADV
taxlaw-2841	202	4	,	,	PUNCT
taxlaw-2841	202	5	the	the	DET
taxlaw-2841	202	6	passive	passive	ADJ
taxlaw-2841	202	7	foreign	foreign	ADJ
taxlaw-2841	202	8	investment	investment	NOUN
taxlaw-2841	202	9	company	company	NOUN
taxlaw-2841	202	10	(	(	PUNCT
taxlaw-2841	202	11	pfic	pfic	NOUN
taxlaw-2841	202	12	)	)	PUNCT
taxlaw-2841	202	13	regime	regime	NOUN
taxlaw-2841	202	14	(	(	PUNCT
taxlaw-2841	202	15	i.r.c	i.r.c	NOUN
taxlaw-2841	202	16	.	.	PUNCT
taxlaw-2841	203	1	§	§	PROPN
taxlaw-2841	203	2	1291-§1298	1291-§1298	NUM
taxlaw-2841	203	3	)	)	PUNCT
taxlaw-2841	203	4	that	that	PRON
taxlaw-2841	203	5	imposes	impose	VERB
taxlaw-2841	203	6	current	current	ADJ
taxlaw-2841	203	7	u.s	u.s	PROPN
taxlaw-2841	203	8	.	.	PROPN
taxlaw-2841	203	9	taxation	taxation	NOUN
taxlaw-2841	203	10	on	on	ADP
taxlaw-2841	203	11	passive	passive	ADJ
taxlaw-2841	203	12	income	income	NOUN
taxlaw-2841	203	13	of	of	ADP
taxlaw-2841	203	14	foreign	foreign	ADJ
taxlaw-2841	203	15	investment	investment	NOUN
taxlaw-2841	203	16	company	company	NOUN
taxlaw-2841	203	17	.	.	PUNCT
taxlaw-2841	204	1	44	44	NUM
taxlaw-2841	204	2	see	see	VERB
taxlaw-2841	204	3	robert	robert	PROPN
taxlaw-2841	204	4	j.	j.	PROPN
taxlaw-2841	204	5	peroni	peroni	PROPN
taxlaw-2841	204	6	,	,	PUNCT
taxlaw-2841	204	7	j.	j.	PROPN
taxlaw-2841	204	8	clifton	clifton	PROPN
taxlaw-2841	204	9	fleming	fleming	PROPN
taxlaw-2841	204	10	,	,	PUNCT
taxlaw-2841	204	11	jr	jr	PROPN
taxlaw-2841	204	12	.	.	PROPN
taxlaw-2841	204	13	,	,	PUNCT
taxlaw-2841	204	14	stephen	stephen	PROPN
taxlaw-2841	204	15	e.	e.	PROPN
taxlaw-2841	204	16	shay	shay	PROPN
taxlaw-2841	204	17	,	,	PUNCT
taxlaw-2841	204	18	getting	get	VERB
taxlaw-2841	204	19	serious	serious	ADJ
taxlaw-2841	204	20	about	about	ADP
taxlaw-2841	204	21	curtailing	curtail	VERB
taxlaw-2841	204	22	deferral	deferral	NOUN
taxlaw-2841	204	23	of	of	ADP
taxlaw-2841	204	24	u.s	u.s	PROPN
taxlaw-2841	204	25	.	.	PROPN
taxlaw-2841	204	26	tax	tax	NOUN
taxlaw-2841	204	27	on	on	ADP
taxlaw-2841	204	28	foreign	foreign	ADJ
taxlaw-2841	204	29	source	source	NOUN
taxlaw-2841	204	30	income	income	NOUN
taxlaw-2841	204	31	,	,	PUNCT
taxlaw-2841	204	32	52	52	NUM
taxlaw-2841	204	33	smu	smu	PROPN
taxlaw-2841	204	34	l.	l.	PROPN
taxlaw-2841	204	35	rev	rev	PROPN
taxlaw-2841	204	36	.	.	PROPN
taxlaw-2841	205	1	455	455	NUM
taxlaw-2841	205	2	(	(	PUNCT
taxlaw-2841	205	3	1999	1999	NUM
taxlaw-2841	205	4	)	)	PUNCT
taxlaw-2841	205	5	(	(	PUNCT
taxlaw-2841	205	6	discussing	discuss	VERB
taxlaw-2841	205	7	the	the	DET
taxlaw-2841	205	8	legislative	legislative	ADJ
taxlaw-2841	205	9	history	history	NOUN
taxlaw-2841	205	10	and	and	CCONJ
taxlaw-2841	205	11	development	development	NOUN
taxlaw-2841	205	12	of	of	ADP
taxlaw-2841	205	13	deferral	deferral	ADJ
taxlaw-2841	205	14	and	and	CCONJ
taxlaw-2841	205	15	anti	anti	ADJ
taxlaw-2841	205	16	-	-	ADJ
taxlaw-2841	205	17	deferral	deferral	ADJ
taxlaw-2841	205	18	rules	rule	NOUN
taxlaw-2841	205	19	and	and	CCONJ
taxlaw-2841	205	20	proposing	propose	VERB
taxlaw-2841	205	21	pass	pass	NOUN
taxlaw-2841	205	22	through	through	ADP
taxlaw-2841	205	23	technique	technique	NOUN
taxlaw-2841	205	24	for	for	ADP
taxlaw-2841	205	25	ending	end	VERB
taxlaw-2841	205	26	deferral	deferral	NOUN
taxlaw-2841	205	27	)	)	PUNCT
taxlaw-2841	205	28	;	;	PUNCT
taxlaw-2841	205	29	robert	robert	PROPN
taxlaw-2841	205	30	peroni	peroni	PROPN
taxlaw-2841	205	31	,	,	PUNCT
taxlaw-2841	205	32	deferral	deferral	NOUN
taxlaw-2841	205	33	of	of	ADP
taxlaw-2841	205	34	u.s	u.s	PROPN
taxlaw-2841	205	35	.	.	PROPN
taxlaw-2841	205	36	tax	tax	NOUN
taxlaw-2841	205	37	on	on	ADP
taxlaw-2841	205	38	international	international	ADJ
taxlaw-2841	205	39	income	income	NOUN
taxlaw-2841	205	40	:	:	PUNCT
taxlaw-2841	205	41	end	end	VERB
taxlaw-2841	205	42	it	it	PRON
taxlaw-2841	205	43	,	,	PUNCT
taxlaw-2841	205	44	do	do	VERB
taxlaw-2841	205	45	n’t	not	PART
taxlaw-2841	205	46	mend	mend	VERB
taxlaw-2841	205	47	it	it	PRON
taxlaw-2841	205	48	—	—	PUNCT
taxlaw-2841	205	49	why	why	SCONJ
taxlaw-2841	205	50	should	should	AUX
taxlaw-2841	205	51	we	we	PRON
taxlaw-2841	205	52	be	be	AUX
taxlaw-2841	205	53	stuck	stick	VERB
taxlaw-2841	205	54	in	in	ADP
taxlaw-2841	205	55	the	the	DET
taxlaw-2841	205	56	middle	middle	NOUN
taxlaw-2841	205	57	with	with	ADP
taxlaw-2841	205	58	subpart	subpart	NOUN
taxlaw-2841	205	59	f	f	NOUN
taxlaw-2841	205	60	?	?	PUNCT
taxlaw-2841	206	1	79	79	NUM
taxlaw-2841	206	2	tex	tex	PROPN
taxlaw-2841	206	3	.	.	PROPN
taxlaw-2841	206	4	l.	l.	PROPN
taxlaw-2841	206	5	rev	rev	PROPN
taxlaw-2841	206	6	.	.	PROPN
taxlaw-2841	206	7	1609	1609	NUM
taxlaw-2841	206	8	(	(	PUNCT
taxlaw-2841	206	9	2001	2001	NUM
taxlaw-2841	206	10	)	)	PUNCT
taxlaw-2841	206	11	;	;	PUNCT
taxlaw-2841	207	1	keith	keith	PROPN
taxlaw-2841	207	2	engel	engel	PROPN
taxlaw-2841	207	3	,	,	PUNCT
taxlaw-2841	207	4	tax	tax	NOUN
taxlaw-2841	207	5	neutrality	neutrality	NOUN
taxlaw-2841	207	6	to	to	ADP
taxlaw-2841	207	7	the	the	DET
taxlaw-2841	207	8	left	left	ADJ
taxlaw-2841	207	9	,	,	PUNCT
taxlaw-2841	207	10	international	international	ADJ
taxlaw-2841	207	11	competitiveness	competitiveness	NOUN
taxlaw-2841	207	12	to	to	ADP
taxlaw-2841	207	13	the	the	DET
taxlaw-2841	207	14	right	right	NOUN
taxlaw-2841	207	15	,	,	PUNCT
taxlaw-2841	207	16	stuck	stick	VERB
taxlaw-2841	207	17	in	in	ADP
taxlaw-2841	207	18	the	the	DET
taxlaw-2841	207	19	middle	middle	NOUN
taxlaw-2841	207	20	with	with	ADP
taxlaw-2841	207	21	subpart	subpart	PROPN
taxlaw-2841	207	22	f	f	PROPN
taxlaw-2841	207	23	,	,	PUNCT
taxlaw-2841	207	24	79	79	NUM
taxlaw-2841	207	25	tex	tex	PROPN
taxlaw-2841	207	26	.	.	PROPN
taxlaw-2841	207	27	l.	l.	PROPN
taxlaw-2841	207	28	rev	rev	PROPN
taxlaw-2841	207	29	.	.	PROPN
taxlaw-2841	207	30	1525	1525	NUM
taxlaw-2841	207	31	(	(	PUNCT
taxlaw-2841	207	32	2001	2001	NUM
taxlaw-2841	207	33	)	)	PUNCT
taxlaw-2841	207	34	.	.	PUNCT
taxlaw-2841	208	1	2017	2017	NUM
taxlaw-2841	208	2	]	]	PUNCT
taxlaw-2841	208	3	minimum	minimum	ADJ
taxlaw-2841	208	4	global	global	ADJ
taxlaw-2841	208	5	effective	effective	ADJ
taxlaw-2841	208	6	corporate	corporate	ADJ
taxlaw-2841	208	7	tax	tax	NOUN
taxlaw-2841	208	8	rate	rate	NOUN
taxlaw-2841	208	9	15	15	NUM
taxlaw-2841	208	10	jurisdiction	jurisdiction	NOUN
taxlaw-2841	208	11	with	with	ADP
taxlaw-2841	208	12	low	low	ADJ
taxlaw-2841	208	13	corporate	corporate	ADJ
taxlaw-2841	208	14	taxes.45	taxes.45	NOUN
taxlaw-2841	208	15	after	after	ADP
taxlaw-2841	208	16	the	the	DET
taxlaw-2841	208	17	inversion	inversion	NOUN
taxlaw-2841	208	18	,	,	PUNCT
taxlaw-2841	208	19	the	the	DET
taxlaw-2841	208	20	un	un	PROPN
taxlaw-2841	208	21	-	-	ADJ
taxlaw-2841	208	22	repatriated	repatriate	VERB
taxlaw-2841	208	23	foreign	foreign	ADJ
taxlaw-2841	208	24	earnings	earning	NOUN
taxlaw-2841	208	25	of	of	ADP
taxlaw-2841	208	26	the	the	DET
taxlaw-2841	208	27	u.s	u.s	PROPN
taxlaw-2841	208	28	.	.	PROPN
taxlaw-2841	208	29	company	company	NOUN
taxlaw-2841	208	30	’s	’s	PART
taxlaw-2841	208	31	remaining	remain	VERB
taxlaw-2841	208	32	foreign	foreign	ADJ
taxlaw-2841	208	33	subsidiaries	subsidiary	NOUN
taxlaw-2841	208	34	can	can	AUX
taxlaw-2841	208	35	be	be	AUX
taxlaw-2841	208	36	more	more	ADV
taxlaw-2841	208	37	easily	easily	ADV
taxlaw-2841	208	38	utilized	utilize	VERB
taxlaw-2841	208	39	without	without	ADP
taxlaw-2841	208	40	triggering	trigger	VERB
taxlaw-2841	208	41	a	a	DET
taxlaw-2841	208	42	taxable	taxable	ADJ
taxlaw-2841	208	43	repatriation	repatriation	NOUN
taxlaw-2841	208	44	.	.	PUNCT
taxlaw-2841	209	1	once	once	ADV
taxlaw-2841	209	2	there	there	PRON
taxlaw-2841	209	3	is	be	VERB
taxlaw-2841	209	4	a	a	DET
taxlaw-2841	209	5	non	non	ADJ
taxlaw-2841	209	6	-	-	ADJ
taxlaw-2841	209	7	u.s	u.s	ADJ
taxlaw-2841	209	8	.	.	PROPN
taxlaw-2841	209	9	parent	parent	NOUN
taxlaw-2841	209	10	,	,	PUNCT
taxlaw-2841	209	11	foreign	foreign	ADJ
taxlaw-2841	209	12	subsidiaries	subsidiary	NOUN
taxlaw-2841	209	13	can	can	AUX
taxlaw-2841	209	14	simply	simply	ADV
taxlaw-2841	209	15	loan	loan	VERB
taxlaw-2841	209	16	their	their	PRON
taxlaw-2841	209	17	trapped	trap	VERB
taxlaw-2841	209	18	cash	cash	NOUN
taxlaw-2841	209	19	to	to	ADP
taxlaw-2841	209	20	the	the	DET
taxlaw-2841	209	21	new	new	ADJ
taxlaw-2841	209	22	foreign	foreign	ADJ
taxlaw-2841	209	23	parent	parent	NOUN
taxlaw-2841	209	24	,	,	PUNCT
taxlaw-2841	209	25	or	or	CCONJ
taxlaw-2841	209	26	use	use	VERB
taxlaw-2841	209	27	it	it	PRON
taxlaw-2841	209	28	to	to	PART
taxlaw-2841	209	29	buy	buy	VERB
taxlaw-2841	209	30	company	company	NOUN
taxlaw-2841	209	31	stock	stock	NOUN
taxlaw-2841	209	32	,	,	PUNCT
taxlaw-2841	209	33	in	in	ADP
taxlaw-2841	209	34	what	what	PRON
taxlaw-2841	209	35	are	be	AUX
taxlaw-2841	209	36	commonly	commonly	ADV
taxlaw-2841	209	37	referred	refer	VERB
taxlaw-2841	209	38	to	to	ADP
taxlaw-2841	209	39	as	as	ADP
taxlaw-2841	209	40	“	"	PUNCT
taxlaw-2841	209	41	hopscotch	hopscotch	NOUN
taxlaw-2841	209	42	transactions	transaction	NOUN
taxlaw-2841	209	43	.	.	PUNCT
taxlaw-2841	210	1	”46	”46	ADJ
taxlaw-2841	210	2	section	section	NOUN
taxlaw-2841	210	3	7874	7874	NUM
taxlaw-2841	210	4	of	of	ADP
taxlaw-2841	210	5	the	the	DET
taxlaw-2841	210	6	irc	irc	PROPN
taxlaw-2841	210	7	denies	deny	VERB
taxlaw-2841	210	8	certain	certain	ADJ
taxlaw-2841	210	9	tax	tax	NOUN
taxlaw-2841	210	10	benefits	benefit	NOUN
taxlaw-2841	210	11	of	of	ADP
taxlaw-2841	210	12	a	a	DET
taxlaw-2841	210	13	typical	typical	ADJ
taxlaw-2841	210	14	inversion	inversion	NOUN
taxlaw-2841	210	15	transaction	transaction	NOUN
taxlaw-2841	210	16	by	by	ADP
taxlaw-2841	210	17	deeming	deem	VERB
taxlaw-2841	210	18	the	the	DET
taxlaw-2841	210	19	new	new	ADJ
taxlaw-2841	210	20	top	top	ADJ
taxlaw-2841	210	21	-	-	PUNCT
taxlaw-2841	210	22	tier	tier	NOUN
taxlaw-2841	210	23	foreign	foreign	ADJ
taxlaw-2841	210	24	corporation	corporation	NOUN
taxlaw-2841	210	25	to	to	PART
taxlaw-2841	210	26	be	be	AUX
taxlaw-2841	210	27	a	a	DET
taxlaw-2841	210	28	domestic	domestic	ADJ
taxlaw-2841	210	29	corporation	corporation	NOUN
taxlaw-2841	210	30	for	for	ADP
taxlaw-2841	210	31	all	all	DET
taxlaw-2841	210	32	federal	federal	ADJ
taxlaw-2841	210	33	tax	tax	NOUN
taxlaw-2841	210	34	purposes.47	purposes.47	PROPN
taxlaw-2841	210	35	this	this	DET
taxlaw-2841	210	36	specific	specific	ADJ
taxlaw-2841	210	37	anti	anti	ADJ
taxlaw-2841	210	38	-	-	ADJ
taxlaw-2841	210	39	avoidance	avoidance	ADJ
taxlaw-2841	210	40	rule	rule	NOUN
taxlaw-2841	210	41	generally	generally	ADV
taxlaw-2841	210	42	applies	apply	VERB
taxlaw-2841	210	43	to	to	ADP
taxlaw-2841	210	44	a	a	DET
taxlaw-2841	210	45	transaction	transaction	NOUN
taxlaw-2841	210	46	in	in	ADP
taxlaw-2841	210	47	which	which	PRON
taxlaw-2841	210	48	,	,	PUNCT
taxlaw-2841	210	49	pursuant	pursuant	ADJ
taxlaw-2841	210	50	to	to	ADP
taxlaw-2841	210	51	a	a	DET
taxlaw-2841	210	52	plan	plan	NOUN
taxlaw-2841	210	53	or	or	CCONJ
taxlaw-2841	210	54	a	a	DET
taxlaw-2841	210	55	series	series	NOUN
taxlaw-2841	210	56	of	of	ADP
taxlaw-2841	210	57	related	related	ADJ
taxlaw-2841	210	58	transactions	transaction	NOUN
taxlaw-2841	210	59	:	:	PUNCT
taxlaw-2841	210	60	(	(	PUNCT
taxlaw-2841	210	61	1	1	X
taxlaw-2841	210	62	)	)	PUNCT
taxlaw-2841	210	63	a	a	DET
taxlaw-2841	210	64	u.s	u.s	PROPN
taxlaw-2841	210	65	.	.	PROPN
taxlaw-2841	210	66	corporation	corporation	NOUN
taxlaw-2841	210	67	becomes	become	VERB
taxlaw-2841	210	68	a	a	DET
taxlaw-2841	210	69	subsidiary	subsidiary	NOUN
taxlaw-2841	210	70	of	of	ADP
taxlaw-2841	210	71	a	a	DET
taxlaw-2841	210	72	foreign	foreign	ADJ
taxlaw-2841	210	73	-	-	PUNCT
taxlaw-2841	210	74	incorporated	incorporate	VERB
taxlaw-2841	210	75	entity	entity	NOUN
taxlaw-2841	210	76	or	or	CCONJ
taxlaw-2841	210	77	otherwise	otherwise	ADV
taxlaw-2841	210	78	transfers	transfer	NOUN
taxlaw-2841	210	79	substantially	substantially	ADV
taxlaw-2841	210	80	all	all	PRON
taxlaw-2841	210	81	of	of	ADP
taxlaw-2841	210	82	its	its	PRON
taxlaw-2841	210	83	properties	property	NOUN
taxlaw-2841	210	84	to	to	ADP
taxlaw-2841	210	85	such	such	DET
taxlaw-2841	210	86	an	an	DET
taxlaw-2841	210	87	entity	entity	NOUN
taxlaw-2841	210	88	;	;	PUNCT
taxlaw-2841	210	89	(	(	PUNCT
taxlaw-2841	210	90	2	2	X
taxlaw-2841	210	91	)	)	PUNCT
taxlaw-2841	210	92	the	the	DET
taxlaw-2841	210	93	former	former	ADJ
taxlaw-2841	210	94	shareholders	shareholder	NOUN
taxlaw-2841	210	95	of	of	ADP
taxlaw-2841	210	96	the	the	DET
taxlaw-2841	210	97	u.s	u.s	PROPN
taxlaw-2841	210	98	.	.	PROPN
taxlaw-2841	210	99	corporation	corporation	PROPN
taxlaw-2841	210	100	hold	hold	VERB
taxlaw-2841	210	101	(	(	PUNCT
taxlaw-2841	210	102	by	by	ADP
taxlaw-2841	210	103	reason	reason	NOUN
taxlaw-2841	210	104	of	of	ADP
taxlaw-2841	210	105	the	the	DET
taxlaw-2841	210	106	stock	stock	NOUN
taxlaw-2841	210	107	they	they	PRON
taxlaw-2841	210	108	had	have	AUX
taxlaw-2841	210	109	held	hold	VERB
taxlaw-2841	210	110	in	in	ADP
taxlaw-2841	210	111	the	the	DET
taxlaw-2841	210	112	u.s	u.s	PROPN
taxlaw-2841	210	113	.	.	PROPN
taxlaw-2841	210	114	corporation	corporation	PROPN
taxlaw-2841	210	115	)	)	PUNCT
taxlaw-2841	210	116	80	80	NUM
taxlaw-2841	210	117	%	%	NOUN
taxlaw-2841	210	118	or	or	CCONJ
taxlaw-2841	210	119	more	more	ADJ
taxlaw-2841	210	120	(	(	PUNCT
taxlaw-2841	210	121	by	by	ADP
taxlaw-2841	210	122	vote	vote	NOUN
taxlaw-2841	210	123	or	or	CCONJ
taxlaw-2841	210	124	value	value	NOUN
taxlaw-2841	210	125	)	)	PUNCT
taxlaw-2841	210	126	of	of	ADP
taxlaw-2841	210	127	the	the	DET
taxlaw-2841	210	128	stock	stock	NOUN
taxlaw-2841	210	129	of	of	ADP
taxlaw-2841	210	130	the	the	DET
taxlaw-2841	210	131	foreign	foreign	ADJ
taxlaw-2841	210	132	-	-	PUNCT
taxlaw-2841	210	133	incorporated	incorporate	VERB
taxlaw-2841	210	134	entity	entity	NOUN
taxlaw-2841	210	135	after	after	ADP
taxlaw-2841	210	136	the	the	DET
taxlaw-2841	210	137	transaction	transaction	NOUN
taxlaw-2841	210	138	;	;	PUNCT
taxlaw-2841	210	139	and	and	CCONJ
taxlaw-2841	210	140	(	(	PUNCT
taxlaw-2841	210	141	3	3	X
taxlaw-2841	210	142	)	)	PUNCT
taxlaw-2841	210	143	the	the	DET
taxlaw-2841	210	144	foreign	foreign	ADJ
taxlaw-2841	210	145	incorporated	incorporate	VERB
taxlaw-2841	210	146	entity	entity	NOUN
taxlaw-2841	210	147	,	,	PUNCT
taxlaw-2841	210	148	considered	consider	VERB
taxlaw-2841	210	149	together	together	ADV
taxlaw-2841	210	150	with	with	ADP
taxlaw-2841	210	151	all	all	DET
taxlaw-2841	210	152	companies	company	NOUN
taxlaw-2841	210	153	connected	connect	VERB
taxlaw-2841	210	154	to	to	ADP
taxlaw-2841	210	155	it	it	PRON
taxlaw-2841	210	156	by	by	ADP
taxlaw-2841	210	157	a	a	DET
taxlaw-2841	210	158	chain	chain	NOUN
taxlaw-2841	210	159	of	of	ADP
taxlaw-2841	210	160	greater	great	ADJ
taxlaw-2841	210	161	than	than	ADP
taxlaw-2841	210	162	50	50	NUM
taxlaw-2841	210	163	%	%	NOUN
taxlaw-2841	210	164	ownership	ownership	NOUN
taxlaw-2841	210	165	(	(	PUNCT
taxlaw-2841	210	166	that	that	PRON
taxlaw-2841	210	167	is	is	ADV
taxlaw-2841	210	168	,	,	PUNCT
taxlaw-2841	210	169	the	the	DET
taxlaw-2841	210	170	“	"	PUNCT
taxlaw-2841	210	171	expanded	expand	VERB
taxlaw-2841	210	172	affiliated	affiliated	ADJ
taxlaw-2841	210	173	group	group	NOUN
taxlaw-2841	210	174	”	"	PUNCT
taxlaw-2841	210	175	)	)	PUNCT
taxlaw-2841	210	176	,	,	PUNCT
taxlaw-2841	210	177	does	do	AUX
taxlaw-2841	210	178	not	not	PART
taxlaw-2841	210	179	have	have	VERB
taxlaw-2841	210	180	substantial	substantial	ADJ
taxlaw-2841	210	181	business	business	NOUN
taxlaw-2841	210	182	activities	activity	NOUN
taxlaw-2841	210	183	in	in	ADP
taxlaw-2841	210	184	the	the	DET
taxlaw-2841	210	185	entity	entity	NOUN
taxlaw-2841	210	186	’s	’s	PART
taxlaw-2841	210	187	country	country	NOUN
taxlaw-2841	210	188	of	of	ADP
taxlaw-2841	210	189	incorporation	incorporation	NOUN
taxlaw-2841	210	190	,	,	PUNCT
taxlaw-2841	210	191	compared	compare	VERB
taxlaw-2841	210	192	to	to	ADP
taxlaw-2841	210	193	the	the	DET
taxlaw-2841	210	194	total	total	ADJ
taxlaw-2841	210	195	worldwide	worldwide	ADJ
taxlaw-2841	210	196	business	business	NOUN
taxlaw-2841	210	197	activities	activity	NOUN
taxlaw-2841	210	198	of	of	ADP
taxlaw-2841	210	199	the	the	DET
taxlaw-2841	210	200	expanded	expand	VERB
taxlaw-2841	210	201	affiliated	affiliate	VERB
taxlaw-2841	210	202	group.48	group.48	NOUN
taxlaw-2841	210	203	as	as	ADP
taxlaw-2841	210	204	to	to	ADP
taxlaw-2841	210	205	the	the	DET
taxlaw-2841	210	206	territorial	territorial	ADJ
taxlaw-2841	210	207	taxation	taxation	NOUN
taxlaw-2841	210	208	pillar	pillar	NOUN
taxlaw-2841	210	209	of	of	ADP
taxlaw-2841	210	210	the	the	DET
taxlaw-2841	210	211	u.s	u.s	PROPN
taxlaw-2841	210	212	.	.	PROPN
taxlaw-2841	210	213	law	law	NOUN
taxlaw-2841	210	214	,	,	PUNCT
taxlaw-2841	210	215	it	it	PRON
taxlaw-2841	210	216	imposes	impose	VERB
taxlaw-2841	210	217	current	current	ADJ
taxlaw-2841	210	218	u.s	u.s	PROPN
taxlaw-2841	210	219	.	.	PROPN
taxlaw-2841	210	220	tax	tax	NOUN
taxlaw-2841	210	221	liability	liability	NOUN
taxlaw-2841	210	222	on	on	ADP
taxlaw-2841	210	223	u.s	u.s	PROPN
taxlaw-2841	210	224	.	.	PROPN
taxlaw-2841	210	225	sourced	source	VERB
taxlaw-2841	210	226	income	income	NOUN
taxlaw-2841	210	227	,	,	PUNCT
taxlaw-2841	210	228	determined	determine	VERB
taxlaw-2841	210	229	according	accord	VERB
taxlaw-2841	210	230	to	to	ADP
taxlaw-2841	210	231	source	source	NOUN
taxlaw-2841	210	232	rules	rule	NOUN
taxlaw-2841	210	233	for	for	ADP
taxlaw-2841	210	234	each	each	DET
taxlaw-2841	210	235	category	category	NOUN
taxlaw-2841	210	236	of	of	ADP
taxlaw-2841	210	237	income	income	NOUN
taxlaw-2841	210	238	,	,	PUNCT
taxlaw-2841	210	239	of	of	ADP
taxlaw-2841	210	240	nonresident	nonresident	ADJ
taxlaw-2841	210	241	aliens	alien	NOUN
taxlaw-2841	210	242	and	and	CCONJ
taxlaw-2841	210	243	foreign	foreign	ADJ
taxlaw-2841	210	244	corporations	corporation	NOUN
taxlaw-2841	210	245	(	(	PUNCT
taxlaw-2841	210	246	“	"	PUNCT
taxlaw-2841	210	247	inbound	inbound	ADJ
taxlaw-2841	210	248	activities”).49	activities”).49	ADP
taxlaw-2841	210	249	the	the	DET
taxlaw-2841	210	250	u.s	u.s	PROPN
taxlaw-2841	210	251	.	.	PROPN
taxlaw-2841	210	252	tax	tax	NOUN
taxlaw-2841	210	253	rules	rule	NOUN
taxlaw-2841	210	254	for	for	ADP
taxlaw-2841	210	255	u.s	u.s	PROPN
taxlaw-2841	210	256	.	.	PROPN
taxlaw-2841	210	257	activities	activity	NOUN
taxlaw-2841	210	258	of	of	ADP
taxlaw-2841	210	259	foreign	foreign	ADJ
taxlaw-2841	210	260	taxpayers	taxpayer	NOUN
taxlaw-2841	210	261	apply	apply	VERB
taxlaw-2841	210	262	differently	differently	ADV
taxlaw-2841	210	263	to	to	ADP
taxlaw-2841	210	264	two	two	NUM
taxlaw-2841	210	265	broad	broad	ADJ
taxlaw-2841	210	266	types	type	NOUN
taxlaw-2841	210	267	of	of	ADP
taxlaw-2841	210	268	income	income	NOUN
taxlaw-2841	210	269	:	:	PUNCT
taxlaw-2841	210	270	the	the	DET
taxlaw-2841	210	271	first	first	ADJ
taxlaw-2841	210	272	type	type	NOUN
taxlaw-2841	210	273	is	be	AUX
taxlaw-2841	210	274	u.s.-source	u.s.-source	ADJ
taxlaw-2841	210	275	income	income	NOUN
taxlaw-2841	210	276	that	that	PRON
taxlaw-2841	210	277	is	be	AUX
taxlaw-2841	210	278	“	"	PUNCT
taxlaw-2841	210	279	fixed	fix	VERB
taxlaw-2841	210	280	or	or	CCONJ
taxlaw-2841	210	281	determinable	determinable	VERB
taxlaw-2841	210	282	annual	annual	ADJ
taxlaw-2841	210	283	or	or	CCONJ
taxlaw-2841	210	284	periodical	periodical	ADJ
taxlaw-2841	210	285	gains	gain	NOUN
taxlaw-2841	210	286	,	,	PUNCT
taxlaw-2841	210	287	profits	profit	NOUN
taxlaw-2841	210	288	,	,	PUNCT
taxlaw-2841	210	289	and	and	CCONJ
taxlaw-2841	210	290	income	income	NOUN
taxlaw-2841	210	291	”	"	PUNCT
taxlaw-2841	210	292	(	(	PUNCT
taxlaw-2841	210	293	“	"	PUNCT
taxlaw-2841	210	294	fdap	fdap	ADJ
taxlaw-2841	210	295	income	income	NOUN
taxlaw-2841	210	296	”	"	PUNCT
taxlaw-2841	210	297	)	)	PUNCT
taxlaw-2841	210	298	.	.	PUNCT
taxlaw-2841	211	1	fdap	fdap	PROPN
taxlaw-2841	211	2	income	income	NOUN
taxlaw-2841	211	3	generally	generally	ADV
taxlaw-2841	211	4	is	be	AUX
taxlaw-2841	211	5	subject	subject	ADJ
taxlaw-2841	211	6	to	to	ADP
taxlaw-2841	211	7	a	a	DET
taxlaw-2841	211	8	30	30	NUM
taxlaw-2841	211	9	%	%	NOUN
taxlaw-2841	211	10	gross	gross	ADJ
taxlaw-2841	211	11	-	-	PUNCT
taxlaw-2841	211	12	basis	basis	NOUN
taxlaw-2841	211	13	withholding	withholding	NOUN
taxlaw-2841	211	14	tax	tax	NOUN
taxlaw-2841	211	15	.	.	PUNCT
taxlaw-2841	212	1	much	much	ADJ
taxlaw-2841	212	2	fdap	fdap	ADJ
taxlaw-2841	212	3	income	income	NOUN
taxlaw-2841	212	4	and	and	CCONJ
taxlaw-2841	212	5	similar	similar	ADJ
taxlaw-2841	212	6	income	income	NOUN
taxlaw-2841	212	7	is	be	AUX
taxlaw-2841	212	8	,	,	PUNCT
taxlaw-2841	212	9	however	however	ADV
taxlaw-2841	212	10	,	,	PUNCT
taxlaw-2841	212	11	exempt	exempt	ADJ
taxlaw-2841	212	12	from	from	ADP
taxlaw-2841	212	13	withholding	withhold	VERB
taxlaw-2841	212	14	tax	tax	NOUN
taxlaw-2841	212	15	or	or	CCONJ
taxlaw-2841	212	16	is	be	AUX
taxlaw-2841	212	17	subject	subject	ADJ
taxlaw-2841	212	18	to	to	ADP
taxlaw-2841	212	19	a	a	DET
taxlaw-2841	212	20	reduced	reduce	VERB
taxlaw-2841	212	21	rate	rate	NOUN
taxlaw-2841	212	22	of	of	ADP
taxlaw-2841	212	23	tax	tax	NOUN
taxlaw-2841	212	24	under	under	ADP
taxlaw-2841	212	25	the	the	DET
taxlaw-2841	212	26	45	45	NUM
taxlaw-2841	212	27	as	as	SCONJ
taxlaw-2841	212	28	described	describe	VERB
taxlaw-2841	212	29	recently	recently	ADV
taxlaw-2841	212	30	in	in	ADP
taxlaw-2841	212	31	a	a	DET
taxlaw-2841	212	32	congressional	congressional	ADJ
taxlaw-2841	212	33	research	research	NOUN
taxlaw-2841	212	34	service	service	NOUN
taxlaw-2841	212	35	paper	paper	NOUN
taxlaw-2841	212	36	,	,	PUNCT
taxlaw-2841	212	37	“	"	PUNCT
taxlaw-2841	212	38	a	a	DET
taxlaw-2841	212	39	corporate	corporate	ADJ
taxlaw-2841	212	40	inversion	inversion	NOUN
taxlaw-2841	212	41	is	be	AUX
taxlaw-2841	212	42	a	a	DET
taxlaw-2841	212	43	process	process	NOUN
taxlaw-2841	212	44	by	by	ADP
taxlaw-2841	212	45	which	which	PRON
taxlaw-2841	212	46	an	an	DET
taxlaw-2841	212	47	existing	exist	VERB
taxlaw-2841	212	48	u.s	u.s	PROPN
taxlaw-2841	212	49	.	.	PROPN
taxlaw-2841	212	50	corporation	corporation	NOUN
taxlaw-2841	212	51	changes	change	VERB
taxlaw-2841	212	52	its	its	PRON
taxlaw-2841	212	53	country	country	NOUN
taxlaw-2841	212	54	of	of	ADP
taxlaw-2841	212	55	residence	residence	NOUN
taxlaw-2841	212	56	.	.	PUNCT
taxlaw-2841	213	1	post	post	ADJ
taxlaw-2841	213	2	-	-	NOUN
taxlaw-2841	213	3	inversion	inversion	VERB
taxlaw-2841	213	4	the	the	DET
taxlaw-2841	213	5	u.s	u.s	PROPN
taxlaw-2841	213	6	.	.	PROPN
taxlaw-2841	213	7	corporation	corporation	NOUN
taxlaw-2841	213	8	becomes	become	VERB
taxlaw-2841	213	9	a	a	DET
taxlaw-2841	213	10	subsidiary	subsidiary	NOUN
taxlaw-2841	213	11	of	of	ADP
taxlaw-2841	213	12	a	a	DET
taxlaw-2841	213	13	foreign	foreign	ADJ
taxlaw-2841	213	14	parent	parent	NOUN
taxlaw-2841	213	15	corporation	corporation	NOUN
taxlaw-2841	213	16	.	.	PUNCT
taxlaw-2841	214	1	corporate	corporate	ADJ
taxlaw-2841	214	2	inversions	inversion	NOUN
taxlaw-2841	214	3	occur	occur	VERB
taxlaw-2841	214	4	through	through	ADP
taxlaw-2841	214	5	three	three	NUM
taxlaw-2841	214	6	different	different	ADJ
taxlaw-2841	214	7	paths	path	NOUN
taxlaw-2841	214	8	:	:	PUNCT
taxlaw-2841	214	9	the	the	DET
taxlaw-2841	214	10	substantial	substantial	ADJ
taxlaw-2841	214	11	activity	activity	NOUN
taxlaw-2841	214	12	test	test	NOUN
taxlaw-2841	214	13	,	,	PUNCT
taxlaw-2841	214	14	merger	merger	NOUN
taxlaw-2841	214	15	with	with	ADP
taxlaw-2841	214	16	a	a	DET
taxlaw-2841	214	17	larger	large	ADJ
taxlaw-2841	214	18	foreign	foreign	ADJ
taxlaw-2841	214	19	firm	firm	NOUN
taxlaw-2841	214	20	,	,	PUNCT
taxlaw-2841	214	21	and	and	CCONJ
taxlaw-2841	214	22	merger	merger	NOUN
taxlaw-2841	214	23	with	with	ADP
taxlaw-2841	214	24	a	a	DET
taxlaw-2841	214	25	smaller	small	ADJ
taxlaw-2841	214	26	foreign	foreign	ADJ
taxlaw-2841	214	27	firm	firm	NOUN
taxlaw-2841	214	28	.	.	PUNCT
taxlaw-2841	215	1	regardless	regardless	ADV
taxlaw-2841	215	2	of	of	ADP
taxlaw-2841	215	3	the	the	DET
taxlaw-2841	215	4	form	form	NOUN
taxlaw-2841	215	5	of	of	ADP
taxlaw-2841	215	6	the	the	DET
taxlaw-2841	215	7	inversion	inversion	NOUN
taxlaw-2841	215	8	,	,	PUNCT
taxlaw-2841	215	9	the	the	DET
taxlaw-2841	215	10	typical	typical	ADJ
taxlaw-2841	215	11	result	result	NOUN
taxlaw-2841	215	12	is	be	AUX
taxlaw-2841	215	13	that	that	SCONJ
taxlaw-2841	215	14	the	the	DET
taxlaw-2841	215	15	new	new	ADJ
taxlaw-2841	215	16	foreign	foreign	ADJ
taxlaw-2841	215	17	parent	parent	NOUN
taxlaw-2841	215	18	company	company	NOUN
taxlaw-2841	215	19	faces	face	VERB
taxlaw-2841	215	20	a	a	DET
taxlaw-2841	215	21	lower	low	ADJ
taxlaw-2841	215	22	home	home	NOUN
taxlaw-2841	215	23	country	country	NOUN
taxlaw-2841	215	24	tax	tax	NOUN
taxlaw-2841	215	25	rate	rate	NOUN
taxlaw-2841	215	26	and	and	CCONJ
taxlaw-2841	215	27	no	no	DET
taxlaw-2841	215	28	tax	tax	NOUN
taxlaw-2841	215	29	on	on	ADP
taxlaw-2841	215	30	the	the	DET
taxlaw-2841	215	31	company	company	NOUN
taxlaw-2841	215	32	’s	’s	PART
taxlaw-2841	215	33	foreign	foreign	ADJ
taxlaw-2841	215	34	-	-	PUNCT
taxlaw-2841	215	35	source	source	NOUN
taxlaw-2841	215	36	income	income	NOUN
taxlaw-2841	215	37	.	.	PUNCT
taxlaw-2841	215	38	”	"	PUNCT
taxlaw-2841	216	1	donald	donald	PROPN
taxlaw-2841	216	2	j.	j.	PROPN
taxlaw-2841	216	3	marples	marples	PROPN
taxlaw-2841	216	4	&	&	CCONJ
taxlaw-2841	216	5	jane	jane	PROPN
taxlaw-2841	216	6	g.	g.	PROPN
taxlaw-2841	216	7	gravelle	gravelle	PROPN
taxlaw-2841	216	8	,	,	PUNCT
taxlaw-2841	216	9	cong	cong	PROPN
taxlaw-2841	216	10	.	.	PUNCT
taxlaw-2841	217	1	res	re	NOUN
taxlaw-2841	217	2	.	.	PUNCT
taxlaw-2841	218	1	serv	serv	PROPN
taxlaw-2841	218	2	.	.	PROPN
taxlaw-2841	218	3	,	,	PUNCT
taxlaw-2841	218	4	r43568	r43568	PROPN
taxlaw-2841	218	5	,	,	PUNCT
taxlaw-2841	218	6	corporate	corporate	ADJ
taxlaw-2841	218	7	expatriation	expatriation	NOUN
taxlaw-2841	218	8	,	,	PUNCT
taxlaw-2841	218	9	inversions	inversion	NOUN
taxlaw-2841	218	10	,	,	PUNCT
taxlaw-2841	218	11	and	and	CCONJ
taxlaw-2841	218	12	mergers	merger	NOUN
taxlaw-2841	218	13	:	:	PUNCT
taxlaw-2841	218	14	tax	tax	NOUN
taxlaw-2841	218	15	issues	issue	NOUN
taxlaw-2841	218	16	3	3	NUM
taxlaw-2841	218	17	(	(	PUNCT
taxlaw-2841	218	18	2014	2014	NUM
taxlaw-2841	218	19	)	)	PUNCT
taxlaw-2841	218	20	.	.	PUNCT
taxlaw-2841	219	1	46	46	NUM
taxlaw-2841	219	2	see	see	VERB
taxlaw-2841	219	3	edward	edward	PROPN
taxlaw-2841	219	4	kleinbard	kleinbard	PROPN
taxlaw-2841	219	5	,	,	PUNCT
taxlaw-2841	219	6	tax	tax	NOUN
taxlaw-2841	219	7	inversions	inversion	NOUN
taxlaw-2841	219	8	must	must	AUX
taxlaw-2841	219	9	be	be	AUX
taxlaw-2841	219	10	stopped	stop	VERB
taxlaw-2841	219	11	now	now	ADV
taxlaw-2841	219	12	,	,	PUNCT
taxlaw-2841	220	1	wall	wall	PROPN
taxlaw-2841	220	2	st	st	PROPN
taxlaw-2841	220	3	.	.	PROPN
taxlaw-2841	220	4	j.	j.	PROPN
taxlaw-2841	220	5	(	(	PUNCT
taxlaw-2841	220	6	july	july	PROPN
taxlaw-2841	220	7	21	21	NUM
taxlaw-2841	220	8	,	,	PUNCT
taxlaw-2841	220	9	2014	2014	NUM
taxlaw-2841	220	10	,	,	PUNCT
taxlaw-2841	220	11	8:20	8:20	NUM
taxlaw-2841	220	12	am	am	NOUN
taxlaw-2841	220	13	)	)	PUNCT
taxlaw-2841	220	14	,	,	PUNCT
taxlaw-2841	220	15	http://www.wsj.com/articles/edward-d-kleinbard-tax-inversions-must-be-stopped-now-1405984126	http://www.wsj.com/articles/edward-d-kleinbard-tax-inversions-must-be-stopped-now-1405984126	NOUN
taxlaw-2841	220	16	[	[	X
taxlaw-2841	220	17	http://perma.cc/mr46-as83	http://perma.cc/mr46-as83	X
taxlaw-2841	220	18	]	]	PUNCT
taxlaw-2841	220	19	;	;	PUNCT
taxlaw-2841	220	20	inverse	inverse	ADJ
taxlaw-2841	220	21	logic	logic	NOUN
taxlaw-2841	220	22	,	,	PUNCT
taxlaw-2841	220	23	the	the	DET
taxlaw-2841	220	24	economist	economist	NOUN
taxlaw-2841	220	25	(	(	PUNCT
taxlaw-2841	220	26	jun	jun	PROPN
taxlaw-2841	220	27	.	.	PROPN
taxlaw-2841	220	28	21	21	NUM
taxlaw-2841	220	29	,	,	PUNCT
taxlaw-2841	220	30	2014	2014	NUM
taxlaw-2841	220	31	)	)	PUNCT
taxlaw-2841	220	32	http://www.economist.com/news/business/21604555-rush-firms-fleeing-america-tax-reasons-set-continueinverse-logic	http://www.economist.com/news/business/21604555-rush-firms-fleeing-america-tax-reasons-set-continueinverse-logic	NOUN
taxlaw-2841	221	1	[	[	X
taxlaw-2841	221	2	http://perma.cc/h4fy-zbwu	http://perma.cc/h4fy-zbwu	ADV
taxlaw-2841	221	3	]	]	PRON
taxlaw-2841	221	4	;	;	PUNCT
taxlaw-2841	221	5	kimberly	kimberly	ADV
taxlaw-2841	221	6	clausing	clausing	NOUN
taxlaw-2841	221	7	,	,	PUNCT
taxlaw-2841	221	8	corporate	corporate	ADJ
taxlaw-2841	221	9	inversions	inversion	NOUN
taxlaw-2841	221	10	,	,	PUNCT
taxlaw-2841	221	11	tax	tax	NOUN
taxlaw-2841	221	12	pol’y	pol’y	NOUN
taxlaw-2841	221	13	ctr	ctr	PROPN
taxlaw-2841	221	14	.	.	PUNCT
taxlaw-2841	222	1	(	(	PUNCT
taxlaw-2841	222	2	2014	2014	NUM
taxlaw-2841	222	3	)	)	PUNCT
taxlaw-2841	222	4	http://www.taxpolicycenter.org/uploadedpdf/413207-corporate-inversions.pdf	http://www.taxpolicycenter.org/uploadedpdf/413207-corporate-inversions.pdf	PROPN
taxlaw-2841	222	5	[	[	X
taxlaw-2841	222	6	http://perma.cc/uuk7-x968	http://perma.cc/uuk7-x968	X
taxlaw-2841	222	7	]	]	X
taxlaw-2841	222	8	;	;	PUNCT
taxlaw-2841	222	9	omri	omri	PROPN
taxlaw-2841	222	10	marian	marian	PROPN
taxlaw-2841	222	11	,	,	PUNCT
taxlaw-2841	222	12	home	home	NOUN
taxlaw-2841	222	13	country	country	NOUN
taxlaw-2841	222	14	effects	effect	NOUN
taxlaw-2841	222	15	of	of	ADP
taxlaw-2841	222	16	corporate	corporate	ADJ
taxlaw-2841	222	17	inversions	inversion	NOUN
taxlaw-2841	222	18	,	,	PUNCT
taxlaw-2841	222	19	90	90	NUM
taxlaw-2841	222	20	wash	wash	NOUN
taxlaw-2841	222	21	.	.	PUNCT
taxlaw-2841	223	1	l.	l.	PROPN
taxlaw-2841	223	2	rev	rev	PROPN
taxlaw-2841	223	3	.	.	PROPN
taxlaw-2841	223	4	1	1	NUM
taxlaw-2841	223	5	(	(	PUNCT
taxlaw-2841	223	6	2015	2015	NUM
taxlaw-2841	223	7	)	)	PUNCT
taxlaw-2841	223	8	.	.	PUNCT
taxlaw-2841	224	1	47	47	NUM
taxlaw-2841	224	2	on	on	ADP
taxlaw-2841	224	3	corporate	corporate	ADJ
taxlaw-2841	224	4	inversions	inversion	NOUN
taxlaw-2841	224	5	,	,	PUNCT
taxlaw-2841	224	6	see	see	VERB
taxlaw-2841	224	7	,	,	PUNCT
taxlaw-2841	224	8	joint	joint	ADJ
taxlaw-2841	224	9	comm	comm	NOUN
taxlaw-2841	224	10	.	.	PUNCT
taxlaw-2841	225	1	on	on	ADP
taxlaw-2841	225	2	tax’n	tax’n	NUM
taxlaw-2841	225	3	.	.	PUNCT
taxlaw-2841	225	4	,	,	PUNCT
taxlaw-2841	225	5	present	present	ADJ
taxlaw-2841	225	6	law	law	NOUN
taxlaw-2841	225	7	and	and	CCONJ
taxlaw-2841	225	8	issues	issue	NOUN
taxlaw-2841	225	9	in	in	ADP
taxlaw-2841	225	10	u.s	u.s	PROPN
taxlaw-2841	225	11	.	.	PROPN
taxlaw-2841	225	12	taxation	taxation	NOUN
taxlaw-2841	225	13	of	of	ADP
taxlaw-2841	225	14	cross	cross	ADJ
taxlaw-2841	225	15	-	-	ADJ
taxlaw-2841	225	16	border	border	ADJ
taxlaw-2841	225	17	income	income	NOUN
taxlaw-2841	225	18	,	,	PUNCT
taxlaw-2841	225	19	jcx-42	jcx-42	NOUN
taxlaw-2841	225	20	-	-	SYM
taxlaw-2841	225	21	11	11	NUM
taxlaw-2841	225	22	,	,	PUNCT
taxlaw-2841	225	23	50	50	NUM
taxlaw-2841	225	24	(	(	PUNCT
taxlaw-2841	225	25	sept	sept	PROPN
taxlaw-2841	225	26	.	.	PROPN
taxlaw-2841	225	27	6	6	NUM
taxlaw-2841	225	28	,	,	PUNCT
taxlaw-2841	225	29	2011	2011	NUM
taxlaw-2841	225	30	)	)	PUNCT
taxlaw-2841	225	31	,	,	PUNCT
taxlaw-2841	225	32	eric	eric	PROPN
taxlaw-2841	225	33	talley	talley	PROPN
taxlaw-2841	225	34	,	,	PUNCT
taxlaw-2841	225	35	corporate	corporate	ADJ
taxlaw-2841	225	36	inversions	inversion	NOUN
taxlaw-2841	225	37	and	and	CCONJ
taxlaw-2841	225	38	the	the	DET
taxlaw-2841	225	39	unbundling	unbundling	NOUN
taxlaw-2841	225	40	of	of	ADP
taxlaw-2841	225	41	regulatory	regulatory	ADJ
taxlaw-2841	225	42	competition	competition	NOUN
taxlaw-2841	225	43	,	,	PUNCT
taxlaw-2841	225	44	101	101	NUM
taxlaw-2841	225	45	va	va	NOUN
taxlaw-2841	225	46	.	.	PUNCT
taxlaw-2841	225	47	l.	l.	PROPN
taxlaw-2841	225	48	rev.1649	rev.1649	X
taxlaw-2841	225	49	(	(	PUNCT
taxlaw-2841	225	50	2015	2015	NUM
taxlaw-2841	225	51	)	)	PUNCT
taxlaw-2841	225	52	.	.	PUNCT
taxlaw-2841	226	1	48	48	NUM
taxlaw-2841	226	2	see	see	VERB
taxlaw-2841	226	3	charles	charles	PROPN
taxlaw-2841	226	4	h.	h.	PROPN
taxlaw-2841	226	5	gustafson	gustafson	PROPN
taxlaw-2841	226	6	,	,	PUNCT
taxlaw-2841	226	7	robert	robert	PROPN
taxlaw-2841	226	8	j.	j.	PROPN
taxlaw-2841	226	9	peroni	peroni	PROPN
taxlaw-2841	226	10	,	,	PUNCT
taxlaw-2841	226	11	richard	richard	PROPN
taxlaw-2841	226	12	crawford	crawford	PROPN
taxlaw-2841	226	13	pugh	pugh	PROPN
taxlaw-2841	226	14	,	,	PUNCT
taxlaw-2841	226	15	taxation	taxation	NOUN
taxlaw-2841	226	16	of	of	ADP
taxlaw-2841	226	17	international	international	ADJ
taxlaw-2841	226	18	transactions	transaction	NOUN
taxlaw-2841	226	19	:	:	PUNCT
taxlaw-2841	226	20	materials	material	NOUN
taxlaw-2841	226	21	,	,	PUNCT
taxlaw-2841	226	22	text	text	NOUN
taxlaw-2841	226	23	and	and	CCONJ
taxlaw-2841	226	24	problems	problem	NOUN
taxlaw-2841	226	25	844	844	NUM
taxlaw-2841	226	26	-	-	SYM
taxlaw-2841	226	27	849	849	NUM
taxlaw-2841	226	28	,	,	PUNCT
taxlaw-2841	226	29	(	(	PUNCT
taxlaw-2841	226	30	2011	2011	NUM
taxlaw-2841	226	31	)	)	PUNCT
taxlaw-2841	226	32	;	;	PUNCT
taxlaw-2841	226	33	jefferson	jefferson	PROPN
taxlaw-2841	226	34	vanderwolk	vanderwolk	PROPN
taxlaw-2841	226	35	,	,	PUNCT
taxlaw-2841	226	36	inversions	inversion	NOUN
taxlaw-2841	226	37	under	under	ADP
taxlaw-2841	226	38	section	section	NOUN
taxlaw-2841	226	39	7874	7874	NUM
taxlaw-2841	226	40	of	of	ADP
taxlaw-2841	226	41	the	the	DET
taxlaw-2841	226	42	internal	internal	ADJ
taxlaw-2841	226	43	revenue	revenue	NOUN
taxlaw-2841	226	44	code	code	PROPN
taxlaw-2841	226	45	:	:	PUNCT
taxlaw-2841	226	46	flawed	flawed	ADJ
taxlaw-2841	226	47	legislation	legislation	NOUN
taxlaw-2841	226	48	,	,	PUNCT
taxlaw-2841	226	49	flawed	flawed	ADJ
taxlaw-2841	226	50	guidance	guidance	NOUN
taxlaw-2841	226	51	,	,	PUNCT
taxlaw-2841	226	52	30	30	NUM
taxlaw-2841	226	53	nw	nw	PROPN
taxlaw-2841	226	54	.	.	PUNCT
taxlaw-2841	227	1	j.	j.	PROPN
taxlaw-2841	227	2	int’l	int’l	PROPN
taxlaw-2841	227	3	.	.	PUNCT
taxlaw-2841	228	1	l.	l.	PROPN
taxlaw-2841	228	2	&	&	CCONJ
taxlaw-2841	228	3	bus	bus	PROPN
taxlaw-2841	228	4	.	.	PUNCT
taxlaw-2841	229	1	(	(	PUNCT
taxlaw-2841	229	2	2010	2010	NUM
taxlaw-2841	229	3	)	)	PUNCT
taxlaw-2841	229	4	.	.	PUNCT
taxlaw-2841	230	1	49	49	NUM
taxlaw-2841	230	2	see	see	VERB
taxlaw-2841	230	3	mitchell	mitchell	PROPN
taxlaw-2841	230	4	kane	kane	PROPN
taxlaw-2841	230	5	,	,	PUNCT
taxlaw-2841	230	6	a	a	DET
taxlaw-2841	230	7	defense	defense	NOUN
taxlaw-2841	230	8	of	of	ADP
taxlaw-2841	230	9	source	source	NOUN
taxlaw-2841	230	10	rules	rule	NOUN
taxlaw-2841	230	11	in	in	ADP
taxlaw-2841	230	12	international	international	ADJ
taxlaw-2841	230	13	taxation	taxation	NOUN
taxlaw-2841	230	14	,	,	PUNCT
taxlaw-2841	230	15	32	32	NUM
taxlaw-2841	230	16	yale	yale	PROPN
taxlaw-2841	230	17	j.	j.	PROPN
taxlaw-2841	230	18	on	on	ADP
taxlaw-2841	230	19	reg	reg	PROPN
taxlaw-2841	230	20	.	.	PUNCT
taxlaw-2841	231	1	311(2015	311(2015	NUM
taxlaw-2841	231	2	)	)	PUNCT
taxlaw-2841	231	3	.	.	PUNCT
taxlaw-2841	232	1	16	16	NUM
taxlaw-2841	232	2	columbia	columbia	PROPN
taxlaw-2841	232	3	journal	journal	PROPN
taxlaw-2841	232	4	of	of	ADP
taxlaw-2841	232	5	tax	tax	NOUN
taxlaw-2841	232	6	law	law	NOUN
taxlaw-2841	232	7	[	[	X
taxlaw-2841	232	8	vol.8:5	vol.8:5	X
taxlaw-2841	232	9	code	code	NOUN
taxlaw-2841	232	10	or	or	CCONJ
taxlaw-2841	232	11	a	a	DET
taxlaw-2841	232	12	bilateral	bilateral	ADJ
taxlaw-2841	232	13	income	income	NOUN
taxlaw-2841	232	14	tax	tax	NOUN
taxlaw-2841	232	15	treaty.50	treaty.50	PROPN
taxlaw-2841	232	16	the	the	DET
taxlaw-2841	232	17	second	second	ADJ
taxlaw-2841	232	18	type	type	NOUN
taxlaw-2841	232	19	is	be	AUX
taxlaw-2841	232	20	income	income	NOUN
taxlaw-2841	232	21	that	that	PRON
taxlaw-2841	232	22	is	be	AUX
taxlaw-2841	232	23	“	"	PUNCT
taxlaw-2841	232	24	effectively	effectively	ADV
taxlaw-2841	232	25	connected	connect	VERB
taxlaw-2841	232	26	with	with	ADP
taxlaw-2841	232	27	the	the	DET
taxlaw-2841	232	28	conduct	conduct	NOUN
taxlaw-2841	232	29	of	of	ADP
taxlaw-2841	232	30	a	a	DET
taxlaw-2841	232	31	trade	trade	NOUN
taxlaw-2841	232	32	or	or	CCONJ
taxlaw-2841	232	33	business	business	NOUN
taxlaw-2841	232	34	within	within	ADP
taxlaw-2841	232	35	the	the	DET
taxlaw-2841	232	36	united	united	PROPN
taxlaw-2841	232	37	states	states	PROPN
taxlaw-2841	232	38	”	"	PUNCT
taxlaw-2841	232	39	(	(	PUNCT
taxlaw-2841	232	40	“	"	PUNCT
taxlaw-2841	232	41	eci	eci	PROPN
taxlaw-2841	232	42	”	"	PUNCT
taxlaw-2841	232	43	)	)	PUNCT
taxlaw-2841	232	44	.	.	PUNCT
taxlaw-2841	233	1	eci	eci	PROPN
taxlaw-2841	233	2	income	income	NOUN
taxlaw-2841	233	3	is	be	AUX
taxlaw-2841	233	4	generally	generally	ADV
taxlaw-2841	233	5	subject	subject	ADJ
taxlaw-2841	233	6	to	to	ADP
taxlaw-2841	233	7	the	the	DET
taxlaw-2841	233	8	same	same	ADJ
taxlaw-2841	233	9	u.s	u.s	PROPN
taxlaw-2841	233	10	.	.	PROPN
taxlaw-2841	233	11	tax	tax	NOUN
taxlaw-2841	233	12	rules	rule	NOUN
taxlaw-2841	233	13	that	that	PRON
taxlaw-2841	233	14	apply	apply	VERB
taxlaw-2841	233	15	to	to	ADP
taxlaw-2841	233	16	business	business	NOUN
taxlaw-2841	233	17	income	income	NOUN
taxlaw-2841	233	18	derived	derive	VERB
taxlaw-2841	233	19	by	by	ADP
taxlaw-2841	233	20	u.s	u.s	PROPN
taxlaw-2841	233	21	.	.	PROPN
taxlaw-2841	233	22	persons	person	NOUN
taxlaw-2841	233	23	.	.	PUNCT
taxlaw-2841	234	1	that	that	PRON
taxlaw-2841	234	2	is	be	AUX
taxlaw-2841	234	3	,	,	PUNCT
taxlaw-2841	234	4	deductions	deduction	NOUN
taxlaw-2841	234	5	are	be	AUX
taxlaw-2841	234	6	permitted	permit	VERB
taxlaw-2841	234	7	in	in	ADP
taxlaw-2841	234	8	determining	determine	VERB
taxlaw-2841	234	9	taxable	taxable	ADJ
taxlaw-2841	234	10	eci	eci	PROPN
taxlaw-2841	234	11	,	,	PUNCT
taxlaw-2841	234	12	which	which	PRON
taxlaw-2841	234	13	is	be	AUX
taxlaw-2841	234	14	then	then	ADV
taxlaw-2841	234	15	taxed	tax	VERB
taxlaw-2841	234	16	at	at	ADP
taxlaw-2841	234	17	the	the	DET
taxlaw-2841	234	18	same	same	ADJ
taxlaw-2841	234	19	rates	rate	NOUN
taxlaw-2841	234	20	applicable	applicable	ADJ
taxlaw-2841	234	21	to	to	ADP
taxlaw-2841	234	22	u.s	u.s	PROPN
taxlaw-2841	234	23	.	.	PROPN
taxlaw-2841	234	24	persons	person	NOUN
taxlaw-2841	234	25	.	.	PUNCT
taxlaw-2841	235	1	the	the	DET
taxlaw-2841	235	2	second	second	ADJ
taxlaw-2841	235	3	source	source	NOUN
taxlaw-2841	235	4	of	of	ADP
taxlaw-2841	235	5	tax	tax	NOUN
taxlaw-2841	235	6	norms	norm	NOUN
taxlaw-2841	235	7	that	that	PRON
taxlaw-2841	235	8	influence	influence	VERB
taxlaw-2841	235	9	the	the	DET
taxlaw-2841	235	10	tax	tax	NOUN
taxlaw-2841	235	11	outcomes	outcome	NOUN
taxlaw-2841	235	12	of	of	ADP
taxlaw-2841	235	13	u.s	u.s	PROPN
taxlaw-2841	235	14	.	.	PROPN
taxlaw-2841	235	15	multinationals	multinational	NOUN
taxlaw-2841	235	16	’	'	PUNCT
taxlaw-2841	235	17	global	global	ADJ
taxlaw-2841	235	18	profits	profit	NOUN
taxlaw-2841	235	19	is	be	AUX
taxlaw-2841	235	20	bilateral	bilateral	ADJ
taxlaw-2841	235	21	tax	tax	NOUN
taxlaw-2841	235	22	treaty	treaty	NOUN
taxlaw-2841	235	23	law	law	NOUN
taxlaw-2841	235	24	.	.	PUNCT
taxlaw-2841	236	1	the	the	DET
taxlaw-2841	236	2	u.s	u.s	PROPN
taxlaw-2841	236	3	.	.	PROPN
taxlaw-2841	236	4	has	have	VERB
taxlaw-2841	236	5	its	its	PRON
taxlaw-2841	236	6	own	own	ADJ
taxlaw-2841	236	7	model	model	NOUN
taxlaw-2841	236	8	income	income	NOUN
taxlaw-2841	236	9	tax	tax	NOUN
taxlaw-2841	236	10	convention	convention	NOUN
taxlaw-2841	236	11	and	and	CCONJ
taxlaw-2841	236	12	model	model	NOUN
taxlaw-2841	236	13	technical	technical	PROPN
taxlaw-2841	236	14	explanations.51	explanations.51	NOUN
taxlaw-2841	236	15	based	base	VERB
taxlaw-2841	236	16	on	on	ADP
taxlaw-2841	236	17	this	this	DET
taxlaw-2841	236	18	model	model	NOUN
taxlaw-2841	236	19	,	,	PUNCT
taxlaw-2841	236	20	which	which	PRON
taxlaw-2841	236	21	is	be	AUX
taxlaw-2841	236	22	used	use	VERB
taxlaw-2841	236	23	as	as	ADP
taxlaw-2841	236	24	a	a	DET
taxlaw-2841	236	25	starting	starting	NOUN
taxlaw-2841	236	26	point	point	NOUN
taxlaw-2841	236	27	in	in	ADP
taxlaw-2841	236	28	bilateral	bilateral	ADJ
taxlaw-2841	236	29	treaty	treaty	NOUN
taxlaw-2841	236	30	negotiations	negotiation	NOUN
taxlaw-2841	236	31	,	,	PUNCT
taxlaw-2841	236	32	the	the	DET
taxlaw-2841	236	33	u.s	u.s	PROPN
taxlaw-2841	236	34	.	.	PROPN
taxlaw-2841	236	35	signed	sign	VERB
taxlaw-2841	236	36	tax	tax	NOUN
taxlaw-2841	236	37	treaties	treaty	NOUN
taxlaw-2841	236	38	with	with	ADP
taxlaw-2841	236	39	a	a	DET
taxlaw-2841	236	40	number	number	NOUN
taxlaw-2841	236	41	of	of	ADP
taxlaw-2841	236	42	foreign	foreign	ADJ
taxlaw-2841	236	43	countries.52	countries.52	NOUN
taxlaw-2841	236	44	under	under	ADP
taxlaw-2841	236	45	these	these	DET
taxlaw-2841	236	46	treaties	treaty	NOUN
taxlaw-2841	236	47	,	,	PUNCT
taxlaw-2841	236	48	residents	resident	NOUN
taxlaw-2841	236	49	of	of	ADP
taxlaw-2841	236	50	the	the	DET
taxlaw-2841	236	51	treaty	treaty	NOUN
taxlaw-2841	236	52	partners	partner	NOUN
taxlaw-2841	236	53	are	be	AUX
taxlaw-2841	236	54	taxed	tax	VERB
taxlaw-2841	236	55	at	at	ADP
taxlaw-2841	236	56	a	a	DET
taxlaw-2841	236	57	reduced	reduced	ADJ
taxlaw-2841	236	58	rate	rate	NOUN
taxlaw-2841	236	59	,	,	PUNCT
taxlaw-2841	236	60	or	or	CCONJ
taxlaw-2841	236	61	are	be	AUX
taxlaw-2841	236	62	exempted	exempt	VERB
taxlaw-2841	236	63	on	on	ADP
taxlaw-2841	236	64	certain	certain	ADJ
taxlaw-2841	236	65	items	item	NOUN
taxlaw-2841	236	66	of	of	ADP
taxlaw-2841	236	67	income	income	NOUN
taxlaw-2841	236	68	they	they	PRON
taxlaw-2841	236	69	receive	receive	VERB
taxlaw-2841	236	70	from	from	ADP
taxlaw-2841	236	71	sources	source	NOUN
taxlaw-2841	236	72	within	within	ADP
taxlaw-2841	236	73	the	the	DET
taxlaw-2841	236	74	territory	territory	NOUN
taxlaw-2841	236	75	of	of	ADP
taxlaw-2841	236	76	the	the	DET
taxlaw-2841	236	77	other	other	ADJ
taxlaw-2841	236	78	partner	partner	NOUN
taxlaw-2841	236	79	.	.	PUNCT
taxlaw-2841	237	1	the	the	DET
taxlaw-2841	237	2	treaties	treaty	NOUN
taxlaw-2841	237	3	also	also	ADV
taxlaw-2841	237	4	set	set	VERB
taxlaw-2841	237	5	rules	rule	NOUN
taxlaw-2841	237	6	of	of	ADP
taxlaw-2841	237	7	relief	relief	NOUN
taxlaw-2841	237	8	from	from	ADP
taxlaw-2841	237	9	double	double	ADJ
taxlaw-2841	237	10	taxation	taxation	NOUN
taxlaw-2841	237	11	in	in	ADP
taxlaw-2841	237	12	accordance	accordance	NOUN
taxlaw-2841	237	13	with	with	ADP
taxlaw-2841	237	14	the	the	DET
taxlaw-2841	237	15	provisions	provision	NOUN
taxlaw-2841	237	16	and	and	CCONJ
taxlaw-2841	237	17	subject	subject	NOUN
taxlaw-2841	237	18	to	to	ADP
taxlaw-2841	237	19	the	the	DET
taxlaw-2841	237	20	limitations	limitation	NOUN
taxlaw-2841	237	21	set	set	VERB
taxlaw-2841	237	22	by	by	ADP
taxlaw-2841	237	23	u.s	u.s	PROPN
taxlaw-2841	237	24	.	.	PROPN
taxlaw-2841	237	25	law.53	law.53	NOUN
taxlaw-2841	237	26	most	most	ADJ
taxlaw-2841	237	27	u.s	u.s	PROPN
taxlaw-2841	237	28	.	.	PROPN
taxlaw-2841	237	29	income	income	NOUN
taxlaw-2841	237	30	tax	tax	NOUN
taxlaw-2841	237	31	treaties	treaty	NOUN
taxlaw-2841	237	32	contain	contain	VERB
taxlaw-2841	237	33	what	what	PRON
taxlaw-2841	237	34	is	be	AUX
taxlaw-2841	237	35	known	know	VERB
taxlaw-2841	237	36	as	as	ADP
taxlaw-2841	237	37	a	a	DET
taxlaw-2841	237	38	“	"	PUNCT
taxlaw-2841	237	39	saving	save	VERB
taxlaw-2841	237	40	clause	clause	NOUN
taxlaw-2841	237	41	”	"	PUNCT
taxlaw-2841	237	42	,	,	PUNCT
taxlaw-2841	237	43	which	which	PRON
taxlaw-2841	237	44	prevents	prevent	VERB
taxlaw-2841	237	45	a	a	DET
taxlaw-2841	237	46	citizen	citizen	NOUN
taxlaw-2841	237	47	or	or	CCONJ
taxlaw-2841	237	48	resident	resident	NOUN
taxlaw-2841	237	49	of	of	ADP
taxlaw-2841	237	50	the	the	DET
taxlaw-2841	237	51	contracting	contracting	NOUN
taxlaw-2841	237	52	state	state	NOUN
taxlaw-2841	237	53	from	from	ADP
taxlaw-2841	237	54	using	use	VERB
taxlaw-2841	237	55	the	the	DET
taxlaw-2841	237	56	provisions	provision	NOUN
taxlaw-2841	237	57	of	of	ADP
taxlaw-2841	237	58	a	a	DET
taxlaw-2841	237	59	tax	tax	NOUN
taxlaw-2841	237	60	treaty	treaty	NOUN
taxlaw-2841	237	61	in	in	ADP
taxlaw-2841	237	62	order	order	NOUN
taxlaw-2841	237	63	to	to	PART
taxlaw-2841	237	64	avoid	avoid	VERB
taxlaw-2841	237	65	taxation	taxation	NOUN
taxlaw-2841	237	66	of	of	ADP
taxlaw-2841	237	67	income	income	NOUN
taxlaw-2841	237	68	sourced	source	VERB
taxlaw-2841	237	69	in	in	ADP
taxlaw-2841	237	70	his	his	PRON
taxlaw-2841	237	71	home	home	NOUN
taxlaw-2841	237	72	country	country	NOUN
taxlaw-2841	237	73	.	.	PUNCT
taxlaw-2841	238	1	54	54	NUM
taxlaw-2841	238	2	most	most	ADJ
taxlaw-2841	238	3	u.s	u.s	PROPN
taxlaw-2841	238	4	.	.	PROPN
taxlaw-2841	238	5	income	income	NOUN
taxlaw-2841	238	6	tax	tax	NOUN
taxlaw-2841	238	7	treaties	treaty	NOUN
taxlaw-2841	238	8	also	also	ADV
taxlaw-2841	238	9	include	include	VERB
taxlaw-2841	238	10	a	a	DET
taxlaw-2841	238	11	limitation	limitation	NOUN
taxlaw-2841	238	12	on	on	ADP
taxlaw-2841	238	13	benefits	benefit	NOUN
taxlaw-2841	238	14	provision.55	provision.55	NOUN
taxlaw-2841	238	15	this	this	DET
taxlaw-2841	238	16	provision	provision	NOUN
taxlaw-2841	238	17	is	be	AUX
taxlaw-2841	238	18	an	an	DET
taxlaw-2841	238	19	anti	anti	ADJ
taxlaw-2841	238	20	-	-	ADJ
taxlaw-2841	238	21	treaty	treaty	ADJ
taxlaw-2841	238	22	shopping	shopping	NOUN
taxlaw-2841	238	23	provision	provision	NOUN
taxlaw-2841	238	24	that	that	PRON
taxlaw-2841	238	25	intends	intend	VERB
taxlaw-2841	238	26	to	to	PART
taxlaw-2841	238	27	prevent	prevent	VERB
taxlaw-2841	238	28	residents	resident	NOUN
taxlaw-2841	238	29	of	of	ADP
taxlaw-2841	238	30	third	third	ADJ
taxlaw-2841	238	31	countries	country	NOUN
taxlaw-2841	238	32	from	from	ADP
taxlaw-2841	238	33	benefiting	benefit	VERB
taxlaw-2841	238	34	from	from	ADP
taxlaw-2841	238	35	what	what	PRON
taxlaw-2841	238	36	is	be	AUX
taxlaw-2841	238	37	intended	intend	VERB
taxlaw-2841	238	38	to	to	PART
taxlaw-2841	238	39	be	be	AUX
taxlaw-2841	238	40	a	a	DET
taxlaw-2841	238	41	reciprocal	reciprocal	ADJ
taxlaw-2841	238	42	agreement	agreement	NOUN
taxlaw-2841	238	43	solely	solely	ADV
taxlaw-2841	238	44	between	between	ADP
taxlaw-2841	238	45	the	the	DET
taxlaw-2841	238	46	two	two	NUM
taxlaw-2841	238	47	countries	country	NOUN
taxlaw-2841	238	48	that	that	PRON
taxlaw-2841	238	49	are	be	AUX
taxlaw-2841	238	50	party	party	NOUN
taxlaw-2841	238	51	to	to	ADP
taxlaw-2841	238	52	the	the	DET
taxlaw-2841	238	53	treaty	treaty	NOUN
taxlaw-2841	238	54	.	.	PUNCT
taxlaw-2841	239	1	the	the	DET
taxlaw-2841	239	2	provision	provision	NOUN
taxlaw-2841	239	3	limits	limit	VERB
taxlaw-2841	239	4	the	the	DET
taxlaw-2841	239	5	entitlement	entitlement	NOUN
taxlaw-2841	239	6	of	of	ADP
taxlaw-2841	239	7	treaty	treaty	NOUN
taxlaw-2841	239	8	benefits	benefit	NOUN
taxlaw-2841	239	9	to	to	ADP
taxlaw-2841	239	10	a	a	DET
taxlaw-2841	239	11	“	"	PUNCT
taxlaw-2841	239	12	qualified	qualified	ADJ
taxlaw-2841	239	13	resident	resident	NOUN
taxlaw-2841	239	14	”	"	PUNCT
taxlaw-2841	239	15	and	and	CCONJ
taxlaw-2841	239	16	rather	rather	ADV
taxlaw-2841	239	17	than	than	ADP
taxlaw-2841	239	18	basing	base	VERB
taxlaw-2841	239	19	this	this	DET
taxlaw-2841	239	20	defined	define	VERB
taxlaw-2841	239	21	term	term	NOUN
taxlaw-2841	239	22	on	on	ADP
taxlaw-2841	239	23	a	a	DET
taxlaw-2841	239	24	determination	determination	NOUN
taxlaw-2841	239	25	of	of	ADP
taxlaw-2841	239	26	purpose	purpose	NOUN
taxlaw-2841	239	27	or	or	CCONJ
taxlaw-2841	239	28	intent	intent	NOUN
taxlaw-2841	239	29	,	,	PUNCT
taxlaw-2841	239	30	the	the	DET
taxlaw-2841	239	31	provision	provision	NOUN
taxlaw-2841	239	32	sets	set	VERB
taxlaw-2841	239	33	forth	forth	ADP
taxlaw-2841	239	34	a	a	DET
taxlaw-2841	239	35	series	series	NOUN
taxlaw-2841	239	36	of	of	ADP
taxlaw-2841	239	37	objective	objective	ADJ
taxlaw-2841	239	38	tests	test	NOUN
taxlaw-2841	239	39	.	.	PUNCT
taxlaw-2841	240	1	therefore	therefore	ADV
taxlaw-2841	240	2	,	,	PUNCT
taxlaw-2841	240	3	a	a	DET
taxlaw-2841	240	4	resident	resident	NOUN
taxlaw-2841	240	5	of	of	ADP
taxlaw-2841	240	6	a	a	DET
taxlaw-2841	240	7	contracting	contracting	NOUN
taxlaw-2841	240	8	state	state	NOUN
taxlaw-2841	240	9	that	that	PRON
taxlaw-2841	240	10	satisfies	satisfy	VERB
taxlaw-2841	240	11	one	one	NUM
taxlaw-2841	240	12	of	of	ADP
taxlaw-2841	240	13	the	the	DET
taxlaw-2841	240	14	tests	test	NOUN
taxlaw-2841	240	15	will	will	AUX
taxlaw-2841	240	16	receive	receive	VERB
taxlaw-2841	240	17	benefits	benefit	NOUN
taxlaw-2841	240	18	regardless	regardless	ADV
taxlaw-2841	240	19	of	of	ADP
taxlaw-2841	240	20	its	its	PRON
taxlaw-2841	240	21	motivations	motivation	NOUN
taxlaw-2841	240	22	in	in	ADP
taxlaw-2841	240	23	choosing	choose	VERB
taxlaw-2841	240	24	its	its	PRON
taxlaw-2841	240	25	particular	particular	ADJ
taxlaw-2841	240	26	business	business	NOUN
taxlaw-2841	240	27	structure.56	structure.56	NOUN
taxlaw-2841	240	28	in	in	ADP
taxlaw-2841	240	29	addition	addition	NOUN
taxlaw-2841	240	30	to	to	ADP
taxlaw-2841	240	31	the	the	DET
taxlaw-2841	240	32	u.s	u.s	PROPN
taxlaw-2841	240	33	.	.	PROPN
taxlaw-2841	240	34	model	model	PROPN
taxlaw-2841	240	35	tax	tax	PROPN
taxlaw-2841	240	36	convention	convention	PROPN
taxlaw-2841	240	37	,	,	PUNCT
taxlaw-2841	240	38	the	the	DET
taxlaw-2841	240	39	oecd	oecd	PROPN
taxlaw-2841	240	40	has	have	AUX
taxlaw-2841	240	41	developed	develop	VERB
taxlaw-2841	240	42	a	a	DET
taxlaw-2841	240	43	model	model	NOUN
taxlaw-2841	240	44	convention	convention	NOUN
taxlaw-2841	240	45	with	with	ADP
taxlaw-2841	240	46	respect	respect	NOUN
taxlaw-2841	240	47	to	to	ADP
taxlaw-2841	240	48	taxes	taxis	NOUN
taxlaw-2841	240	49	on	on	ADP
taxlaw-2841	240	50	income	income	NOUN
taxlaw-2841	240	51	and	and	CCONJ
taxlaw-2841	240	52	on	on	ADP
taxlaw-2841	240	53	capital.57	capital.57	PROPN
taxlaw-2841	240	54	based	base	VERB
taxlaw-2841	240	55	on	on	ADP
taxlaw-2841	240	56	this	this	DET
taxlaw-2841	240	57	model	model	NOUN
taxlaw-2841	240	58	,	,	PUNCT
taxlaw-2841	240	59	a	a	DET
taxlaw-2841	240	60	network	network	NOUN
taxlaw-2841	240	61	of	of	ADP
taxlaw-2841	240	62	bilateral	bilateral	ADJ
taxlaw-2841	240	63	tax	tax	NOUN
taxlaw-2841	240	64	treaties	treaty	NOUN
taxlaw-2841	240	65	has	have	AUX
taxlaw-2841	240	66	been	be	AUX
taxlaw-2841	240	67	signed	sign	VERB
taxlaw-2841	240	68	between	between	ADP
taxlaw-2841	240	69	countries	country	NOUN
taxlaw-2841	240	70	throughout	throughout	ADP
taxlaw-2841	240	71	the	the	DET
taxlaw-2841	240	72	world	world	NOUN
taxlaw-2841	240	73	.	.	PUNCT
taxlaw-2841	241	1	the	the	DET
taxlaw-2841	241	2	oecd	oecd	PROPN
taxlaw-2841	241	3	has	have	AUX
taxlaw-2841	241	4	also	also	ADV
taxlaw-2841	241	5	issued	issue	VERB
taxlaw-2841	241	6	guidelines	guideline	NOUN
taxlaw-2841	241	7	on	on	ADP
taxlaw-2841	241	8	the	the	DET
taxlaw-2841	241	9	convention	convention	NOUN
taxlaw-2841	241	10	and	and	CCONJ
taxlaw-2841	241	11	on	on	ADP
taxlaw-2841	241	12	several	several	ADJ
taxlaw-2841	241	13	specific	specific	ADJ
taxlaw-2841	241	14	issues	issue	NOUN
taxlaw-2841	241	15	of	of	ADP
taxlaw-2841	241	16	cross	cross	NOUN
taxlaw-2841	241	17	border	border	NOUN
taxlaw-2841	241	18	taxation	taxation	NOUN
taxlaw-2841	241	19	throughout	throughout	ADP
taxlaw-2841	241	20	the	the	DET
taxlaw-2841	241	21	years.58	years.58	NOUN
taxlaw-2841	241	22	these	these	DET
taxlaw-2841	241	23	international	international	ADJ
taxlaw-2841	241	24	tax	tax	NOUN
taxlaw-2841	241	25	norms	norm	NOUN
taxlaw-2841	241	26	influence	influence	VERB
taxlaw-2841	241	27	the	the	DET
taxlaw-2841	241	28	50	50	NUM
taxlaw-2841	241	29	the	the	DET
taxlaw-2841	241	30	united	united	PROPN
taxlaw-2841	241	31	states	states	PROPN
taxlaw-2841	241	32	has	have	AUX
taxlaw-2841	241	33	set	set	VERB
taxlaw-2841	241	34	forth	forth	ADP
taxlaw-2841	241	35	its	its	PRON
taxlaw-2841	241	36	negotiating	negotiate	VERB
taxlaw-2841	241	37	position	position	NOUN
taxlaw-2841	241	38	on	on	ADP
taxlaw-2841	241	39	withholding	withholding	NOUN
taxlaw-2841	241	40	rates	rate	NOUN
taxlaw-2841	241	41	and	and	CCONJ
taxlaw-2841	241	42	other	other	ADJ
taxlaw-2841	241	43	provisions	provision	NOUN
taxlaw-2841	241	44	in	in	ADP
taxlaw-2841	241	45	the	the	DET
taxlaw-2841	241	46	united	united	PROPN
taxlaw-2841	241	47	states	states	PROPN
taxlaw-2841	241	48	model	model	PROPN
taxlaw-2841	241	49	income	income	PROPN
taxlaw-2841	241	50	tax	tax	PROPN
taxlaw-2841	241	51	convention	convention	PROPN
taxlaw-2841	241	52	of	of	ADP
taxlaw-2841	241	53	november	november	PROPN
taxlaw-2841	241	54	15	15	NUM
taxlaw-2841	241	55	,	,	PUNCT
taxlaw-2841	241	56	2006	2006	NUM
taxlaw-2841	241	57	(	(	PUNCT
taxlaw-2841	241	58	the	the	DET
taxlaw-2841	241	59	“	"	PUNCT
taxlaw-2841	241	60	u.s	u.s	PROPN
taxlaw-2841	241	61	.	.	PROPN
taxlaw-2841	241	62	model	model	PROPN
taxlaw-2841	241	63	treaty	treaty	PROPN
taxlaw-2841	241	64	”	"	PUNCT
taxlaw-2841	241	65	)	)	PUNCT
taxlaw-2841	241	66	.	.	PUNCT
taxlaw-2841	242	1	because	because	SCONJ
taxlaw-2841	242	2	each	each	DET
taxlaw-2841	242	3	treaty	treaty	NOUN
taxlaw-2841	242	4	reflects	reflect	VERB
taxlaw-2841	242	5	considerations	consideration	NOUN
taxlaw-2841	242	6	unique	unique	ADJ
taxlaw-2841	242	7	to	to	ADP
taxlaw-2841	242	8	the	the	DET
taxlaw-2841	242	9	relationship	relationship	NOUN
taxlaw-2841	242	10	between	between	ADP
taxlaw-2841	242	11	the	the	DET
taxlaw-2841	242	12	two	two	NUM
taxlaw-2841	242	13	treaty	treaty	NOUN
taxlaw-2841	242	14	countries	country	NOUN
taxlaw-2841	242	15	,	,	PUNCT
taxlaw-2841	242	16	treaty	treaty	NOUN
taxlaw-2841	242	17	withholding	withholding	NOUN
taxlaw-2841	242	18	tax	tax	NOUN
taxlaw-2841	242	19	rates	rate	NOUN
taxlaw-2841	242	20	on	on	ADP
taxlaw-2841	242	21	each	each	DET
taxlaw-2841	242	22	category	category	NOUN
taxlaw-2841	242	23	of	of	ADP
taxlaw-2841	242	24	income	income	NOUN
taxlaw-2841	242	25	are	be	AUX
taxlaw-2841	242	26	not	not	PART
taxlaw-2841	242	27	uniform	uniform	ADJ
taxlaw-2841	242	28	across	across	ADP
taxlaw-2841	242	29	treaties	treaty	NOUN
taxlaw-2841	242	30	.	.	PUNCT
taxlaw-2841	243	1	51	51	NUM
taxlaw-2841	243	2	see	see	VERB
taxlaw-2841	243	3	supra	supra	PROPN
taxlaw-2841	243	4	note	note	PROPN
taxlaw-2841	243	5	38	38	NUM
taxlaw-2841	243	6	.	.	PUNCT
taxlaw-2841	244	1	52	52	NUM
taxlaw-2841	244	2	see	see	VERB
taxlaw-2841	244	3	supra	supra	PROPN
taxlaw-2841	244	4	note	note	PROPN
taxlaw-2841	244	5	37	37	NUM
taxlaw-2841	244	6	.	.	PUNCT
taxlaw-2841	245	1	53	53	NUM
taxlaw-2841	245	2	u.s	u.s	PROPN
taxlaw-2841	245	3	.	.	PROPN
taxlaw-2841	245	4	model	model	PROPN
taxlaw-2841	245	5	income	income	PROPN
taxlaw-2841	245	6	tax	tax	PROPN
taxlaw-2841	245	7	convention	convention	NOUN
taxlaw-2841	245	8	article	article	NOUN
taxlaw-2841	245	9	23	23	NUM
taxlaw-2841	245	10	(	(	PUNCT
taxlaw-2841	245	11	2006	2006	NUM
taxlaw-2841	245	12	)	)	PUNCT
taxlaw-2841	245	13	.	.	PUNCT
taxlaw-2841	246	1	54	54	NUM
taxlaw-2841	246	2	u.s	u.s	PROPN
taxlaw-2841	246	3	.	.	PROPN
taxlaw-2841	246	4	model	model	PROPN
taxlaw-2841	246	5	income	income	PROPN
taxlaw-2841	246	6	tax	tax	PROPN
taxlaw-2841	246	7	convention	convention	NOUN
taxlaw-2841	246	8	article	article	NOUN
taxlaw-2841	246	9	1	1	NUM
taxlaw-2841	246	10	§	§	PROPN
taxlaw-2841	246	11	4	4	NUM
taxlaw-2841	246	12	(	(	PUNCT
taxlaw-2841	246	13	2006	2006	NUM
taxlaw-2841	246	14	)	)	PUNCT
taxlaw-2841	246	15	.	.	PUNCT
taxlaw-2841	247	1	55	55	NUM
taxlaw-2841	247	2	u.s	u.s	PROPN
taxlaw-2841	247	3	.	.	PROPN
taxlaw-2841	247	4	model	model	PROPN
taxlaw-2841	247	5	income	income	PROPN
taxlaw-2841	247	6	tax	tax	PROPN
taxlaw-2841	247	7	convention	convention	NOUN
taxlaw-2841	247	8	article	article	NOUN
taxlaw-2841	247	9	22	22	NUM
taxlaw-2841	247	10	(	(	PUNCT
taxlaw-2841	247	11	2006	2006	NUM
taxlaw-2841	247	12	)	)	PUNCT
taxlaw-2841	247	13	.	.	PUNCT
taxlaw-2841	248	1	56	56	NUM
taxlaw-2841	248	2	see	see	VERB
taxlaw-2841	248	3	ruth	ruth	PROPN
taxlaw-2841	248	4	mason	mason	PROPN
taxlaw-2841	248	5	,	,	PUNCT
taxlaw-2841	248	6	u.s	u.s	PROPN
taxlaw-2841	248	7	.	.	PROPN
taxlaw-2841	248	8	tax	tax	NOUN
taxlaw-2841	248	9	treaty	treaty	NOUN
taxlaw-2841	248	10	policy	policy	NOUN
taxlaw-2841	248	11	and	and	CCONJ
taxlaw-2841	248	12	the	the	DET
taxlaw-2841	248	13	european	european	PROPN
taxlaw-2841	248	14	court	court	PROPN
taxlaw-2841	248	15	of	of	ADP
taxlaw-2841	248	16	justice	justice	PROPN
taxlaw-2841	248	17	,	,	PUNCT
taxlaw-2841	248	18	59	59	NUM
taxlaw-2841	248	19	tax	tax	NOUN
taxlaw-2841	248	20	l.	l.	PROPN
taxlaw-2841	248	21	rev	rev	PROPN
taxlaw-2841	248	22	.	.	PROPN
taxlaw-2841	248	23	65	65	NUM
taxlaw-2841	248	24	(	(	PUNCT
taxlaw-2841	248	25	2005	2005	NUM
taxlaw-2841	248	26	)	)	PUNCT
taxlaw-2841	248	27	;	;	PUNCT
taxlaw-2841	248	28	leonardo	leonardo	PROPN
taxlaw-2841	248	29	castro	castro	PROPN
taxlaw-2841	248	30	,	,	PUNCT
taxlaw-2841	248	31	u.s	u.s	PROPN
taxlaw-2841	248	32	.	.	PROPN
taxlaw-2841	248	33	policy	policy	NOUN
taxlaw-2841	248	34	against	against	ADP
taxlaw-2841	248	35	treaty	treaty	NOUN
taxlaw-2841	248	36	shopping	shopping	NOUN
taxlaw-2841	248	37	–	–	PUNCT
taxlaw-2841	248	38	from	from	ADP
taxlaw-2841	248	39	aiken	aiken	PROPN
taxlaw-2841	248	40	industries	industry	NOUN
taxlaw-2841	248	41	to	to	ADP
taxlaw-2841	248	42	anti	anti	ADJ
taxlaw-2841	248	43	-	-	ADJ
taxlaw-2841	248	44	conduit	conduit	ADJ
taxlaw-2841	248	45	regs	reg	NOUN
taxlaw-2841	248	46	:	:	PUNCT
taxlaw-2841	248	47	critical	critical	ADJ
taxlaw-2841	248	48	view	view	NOUN
taxlaw-2841	248	49	of	of	ADP
taxlaw-2841	248	50	current	current	ADJ
taxlaw-2841	248	51	double	double	ADJ
taxlaw-2841	248	52	-	-	PUNCT
taxlaw-2841	248	53	step	step	NOUN
taxlaw-2841	248	54	approach	approach	NOUN
taxlaw-2841	248	55	in	in	ADP
taxlaw-2841	248	56	light	light	NOUN
taxlaw-2841	248	57	of	of	ADP
taxlaw-2841	248	58	tax	tax	NOUN
taxlaw-2841	248	59	treaties	treaty	NOUN
taxlaw-2841	248	60	’	'	PUNCT
taxlaw-2841	248	61	objectives	objective	NOUN
taxlaw-2841	248	62	and	and	CCONJ
taxlaw-2841	248	63	purposes	purpose	NOUN
taxlaw-2841	248	64	,	,	PUNCT
taxlaw-2841	248	65	31	31	NUM
taxlaw-2841	248	66	va	va	NOUN
taxlaw-2841	248	67	.	.	PUNCT
taxlaw-2841	248	68	tax	tax	PROPN
taxlaw-2841	248	69	rev	rev	PROPN
taxlaw-2841	248	70	.	.	PROPN
taxlaw-2841	248	71	297	297	NUM
taxlaw-2841	248	72	(	(	PUNCT
taxlaw-2841	248	73	2012	2012	NUM
taxlaw-2841	248	74	)	)	PUNCT
taxlaw-2841	248	75	;	;	PUNCT
taxlaw-2841	248	76	john	john	PROPN
taxlaw-2841	248	77	bates	bates	PROPN
taxlaw-2841	248	78	,	,	PUNCT
taxlaw-2841	248	79	daniel	daniel	PROPN
taxlaw-2841	248	80	m.	m.	PROPN
taxlaw-2841	248	81	berman	berman	PROPN
taxlaw-2841	248	82	,	,	PUNCT
taxlaw-2841	248	83	raphaël	raphaël	NOUN
taxlaw-2841	248	84	gani	gani	PROPN
taxlaw-2841	248	85	,	,	PUNCT
taxlaw-2841	248	86	daniel	daniel	PROPN
taxlaw-2841	248	87	gutmann	gutmann	PROPN
taxlaw-2841	248	88	,	,	PUNCT
taxlaw-2841	248	89	takashi	takashi	PROPN
taxlaw-2841	248	90	imamura	imamura	PROPN
taxlaw-2841	248	91	,	,	PUNCT
taxlaw-2841	248	92	gideon	gideon	PROPN
taxlaw-2841	248	93	klugman	klugman	PROPN
taxlaw-2841	248	94	,	,	PUNCT
taxlaw-2841	248	95	alexander	alexander	PROPN
taxlaw-2841	248	96	rust	rust	PROPN
taxlaw-2841	248	97	,	,	PUNCT
taxlaw-2841	248	98	limitation	limitation	NOUN
taxlaw-2841	248	99	on	on	ADP
taxlaw-2841	248	100	benefits	benefit	NOUN
taxlaw-2841	248	101	articles	article	NOUN
taxlaw-2841	248	102	in	in	ADP
taxlaw-2841	248	103	income	income	NOUN
taxlaw-2841	248	104	tax	tax	NOUN
taxlaw-2841	248	105	treaties	treaty	NOUN
taxlaw-2841	248	106	:	:	PUNCT
taxlaw-2841	248	107	the	the	DET
taxlaw-2841	248	108	current	current	ADJ
taxlaw-2841	248	109	state	state	NOUN
taxlaw-2841	248	110	of	of	ADP
taxlaw-2841	248	111	play	play	NOUN
taxlaw-2841	248	112	,	,	PUNCT
taxlaw-2841	248	113	41	41	NUM
taxlaw-2841	248	114	intertax	intertax	NOUN
taxlaw-2841	248	115	6&7	6&7	NUM
taxlaw-2841	248	116	(	(	PUNCT
taxlaw-2841	248	117	2013	2013	NUM
taxlaw-2841	248	118	)	)	PUNCT
taxlaw-2841	248	119	.	.	PUNCT
taxlaw-2841	249	1	57	57	NUM
taxlaw-2841	249	2	oecd	oecd	NOUN
taxlaw-2841	249	3	,	,	PUNCT
taxlaw-2841	249	4	model	model	NOUN
taxlaw-2841	249	5	tax	tax	NOUN
taxlaw-2841	249	6	convention	convention	NOUN
taxlaw-2841	249	7	on	on	ADP
taxlaw-2841	249	8	income	income	NOUN
taxlaw-2841	249	9	and	and	CCONJ
taxlaw-2841	249	10	on	on	ADP
taxlaw-2841	249	11	capital	capital	NOUN
taxlaw-2841	249	12	2014	2014	NUM
taxlaw-2841	249	13	(	(	PUNCT
taxlaw-2841	249	14	30	30	NUM
taxlaw-2841	249	15	oct	oct	NOUN
taxlaw-2841	249	16	.	.	PROPN
taxlaw-2841	249	17	2015	2015	NUM
taxlaw-2841	249	18	)	)	PUNCT
taxlaw-2841	249	19	,	,	PUNCT
taxlaw-2841	249	20	http://www.oecdilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-2015-full-version_9789264239081-en	http://www.oecdilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-2015-full-version_9789264239081-en	PROPN
taxlaw-2841	250	1	[	[	X
taxlaw-2841	250	2	http://perma.cc/czm3-8y24	http://perma.cc/czm3-8y24	X
taxlaw-2841	250	3	]	]	X
taxlaw-2841	250	4	.	.	PUNCT
taxlaw-2841	251	1	58	58	NUM
taxlaw-2841	251	2	see	see	VERB
taxlaw-2841	251	3	tax	tax	NOUN
taxlaw-2841	251	4	publications	publication	NOUN
taxlaw-2841	251	5	by	by	ADP
taxlaw-2841	251	6	date	date	NOUN
taxlaw-2841	251	7	,	,	PUNCT
taxlaw-2841	251	8	oecd	oecd	PROPN
taxlaw-2841	251	9	,	,	PUNCT
taxlaw-2841	251	10	http://www.oecd.org/tax/bydate/	http://www.oecd.org/tax/bydate/	PRON
taxlaw-2841	251	11	[	[	X
taxlaw-2841	251	12	http://perma.cc/a9fq8mgy	http://perma.cc/a9fq8mgy	NOUN
taxlaw-2841	251	13	]	]	PUNCT
taxlaw-2841	251	14	.	.	PUNCT
taxlaw-2841	252	1	2017	2017	NUM
taxlaw-2841	252	2	]	]	PUNCT
taxlaw-2841	252	3	minimum	minimum	ADJ
taxlaw-2841	252	4	global	global	ADJ
taxlaw-2841	252	5	effective	effective	ADJ
taxlaw-2841	252	6	corporate	corporate	ADJ
taxlaw-2841	252	7	tax	tax	NOUN
taxlaw-2841	252	8	rate	rate	NOUN
taxlaw-2841	252	9	17	17	NUM
taxlaw-2841	252	10	domestic	domestic	ADJ
taxlaw-2841	252	11	and	and	CCONJ
taxlaw-2841	252	12	bilateral	bilateral	ADJ
taxlaw-2841	252	13	treaty	treaty	NOUN
taxlaw-2841	252	14	law	law	NOUN
taxlaw-2841	252	15	of	of	ADP
taxlaw-2841	252	16	many	many	ADJ
taxlaw-2841	252	17	countries	country	NOUN
taxlaw-2841	252	18	.	.	PUNCT
taxlaw-2841	253	1	additionally	additionally	ADV
taxlaw-2841	253	2	,	,	PUNCT
taxlaw-2841	253	3	american	american	ADJ
taxlaw-2841	253	4	multinationals	multinational	NOUN
taxlaw-2841	253	5	are	be	AUX
taxlaw-2841	253	6	influenced	influence	VERB
taxlaw-2841	253	7	by	by	ADP
taxlaw-2841	253	8	these	these	DET
taxlaw-2841	253	9	norms	norm	NOUN
taxlaw-2841	253	10	in	in	ADP
taxlaw-2841	253	11	a	a	DET
taxlaw-2841	253	12	few	few	ADJ
taxlaw-2841	253	13	significant	significant	ADJ
taxlaw-2841	253	14	ways	way	NOUN
taxlaw-2841	253	15	.	.	PUNCT
taxlaw-2841	254	1	first	first	ADV
taxlaw-2841	254	2	of	of	ADP
taxlaw-2841	254	3	all	all	PRON
taxlaw-2841	254	4	,	,	PUNCT
taxlaw-2841	254	5	their	their	PRON
taxlaw-2841	254	6	foreign	foreign	ADJ
taxlaw-2841	254	7	subsidiaries	subsidiary	NOUN
taxlaw-2841	254	8	are	be	AUX
taxlaw-2841	254	9	often	often	ADV
taxlaw-2841	254	10	directly	directly	ADV
taxlaw-2841	254	11	subject	subject	ADJ
taxlaw-2841	254	12	to	to	ADP
taxlaw-2841	254	13	bilateral	bilateral	ADJ
taxlaw-2841	254	14	tax	tax	NOUN
taxlaw-2841	254	15	treaties	treaty	NOUN
taxlaw-2841	254	16	enacted	enact	VERB
taxlaw-2841	254	17	according	accord	VERB
taxlaw-2841	254	18	to	to	ADP
taxlaw-2841	254	19	the	the	DET
taxlaw-2841	254	20	oecd	oecd	PROPN
taxlaw-2841	254	21	model	model	NOUN
taxlaw-2841	254	22	.	.	PUNCT
taxlaw-2841	255	1	second	second	ADJ
taxlaw-2841	255	2	,	,	PUNCT
taxlaw-2841	255	3	foreign	foreign	ADJ
taxlaw-2841	255	4	domestic	domestic	ADJ
taxlaw-2841	255	5	tax	tax	NOUN
taxlaw-2841	255	6	law	law	NOUN
taxlaw-2841	255	7	and	and	CCONJ
taxlaw-2841	255	8	practice	practice	NOUN
taxlaw-2841	255	9	is	be	AUX
taxlaw-2841	255	10	influenced	influence	VERB
taxlaw-2841	255	11	by	by	ADP
taxlaw-2841	255	12	the	the	DET
taxlaw-2841	255	13	oecd	oecd	PROPN
taxlaw-2841	255	14	and	and	CCONJ
taxlaw-2841	255	15	indirectly	indirectly	ADV
taxlaw-2841	255	16	subjects	subject	VERB
taxlaw-2841	255	17	the	the	DET
taxlaw-2841	255	18	u.s	u.s	PROPN
taxlaw-2841	255	19	.	.	PROPN
taxlaw-2841	255	20	multinationals	multinational	NOUN
taxlaw-2841	255	21	and	and	CCONJ
taxlaw-2841	255	22	their	their	PRON
taxlaw-2841	255	23	cfcs	cfc	NOUN
taxlaw-2841	255	24	to	to	ADP
taxlaw-2841	255	25	these	these	DET
taxlaw-2841	255	26	norms	norm	NOUN
taxlaw-2841	255	27	.	.	PUNCT
taxlaw-2841	256	1	therefore	therefore	ADV
taxlaw-2841	256	2	,	,	PUNCT
taxlaw-2841	256	3	international	international	ADJ
taxlaw-2841	256	4	tax	tax	NOUN
taxlaw-2841	256	5	norms	norm	NOUN
taxlaw-2841	256	6	clearly	clearly	ADV
taxlaw-2841	256	7	serve	serve	VERB
taxlaw-2841	256	8	as	as	ADP
taxlaw-2841	256	9	influential	influential	ADJ
taxlaw-2841	256	10	and	and	CCONJ
taxlaw-2841	256	11	interpretive	interpretive	ADJ
taxlaw-2841	256	12	guidelines	guideline	NOUN
taxlaw-2841	256	13	in	in	ADP
taxlaw-2841	256	14	a	a	DET
taxlaw-2841	256	15	variety	variety	NOUN
taxlaw-2841	256	16	of	of	ADP
taxlaw-2841	256	17	contexts	context	NOUN
taxlaw-2841	256	18	and	and	CCONJ
taxlaw-2841	256	19	constitute	constitute	VERB
taxlaw-2841	256	20	a	a	DET
taxlaw-2841	256	21	third	third	ADJ
taxlaw-2841	256	22	source	source	NOUN
taxlaw-2841	256	23	of	of	ADP
taxlaw-2841	256	24	influence	influence	NOUN
taxlaw-2841	256	25	over	over	ADP
taxlaw-2841	256	26	the	the	DET
taxlaw-2841	256	27	tax	tax	NOUN
taxlaw-2841	256	28	outcomes	outcome	NOUN
taxlaw-2841	256	29	of	of	ADP
taxlaw-2841	256	30	american	american	ADJ
taxlaw-2841	256	31	multinationals	multinational	NOUN
taxlaw-2841	256	32	’	'	PUNCT
taxlaw-2841	256	33	global	global	ADJ
taxlaw-2841	256	34	activity	activity	NOUN
taxlaw-2841	256	35	and	and	CCONJ
taxlaw-2841	256	36	profits.59	profits.59	PROPN
taxlaw-2841	256	37	b.	b.	PROPN
taxlaw-2841	256	38	avoiding	avoid	VERB
taxlaw-2841	256	39	the	the	DET
taxlaw-2841	256	40	regime	regime	NOUN
taxlaw-2841	256	41	within	within	ADP
taxlaw-2841	256	42	the	the	DET
taxlaw-2841	256	43	described	describe	VERB
taxlaw-2841	256	44	regime	regime	NOUN
taxlaw-2841	256	45	,	,	PUNCT
taxlaw-2841	256	46	american	american	ADJ
taxlaw-2841	256	47	multinationals	multinational	NOUN
taxlaw-2841	256	48	use	use	VERB
taxlaw-2841	256	49	several	several	ADJ
taxlaw-2841	256	50	schemes	scheme	NOUN
taxlaw-2841	256	51	to	to	PART
taxlaw-2841	256	52	avoid	avoid	VERB
taxlaw-2841	256	53	u.s	u.s	PROPN
taxlaw-2841	256	54	.	.	PROPN
taxlaw-2841	256	55	taxation	taxation	NOUN
taxlaw-2841	256	56	,	,	PUNCT
taxlaw-2841	256	57	which	which	PRON
taxlaw-2841	256	58	typically	typically	ADV
taxlaw-2841	256	59	involve	involve	VERB
taxlaw-2841	256	60	utilization	utilization	NOUN
taxlaw-2841	256	61	of	of	ADP
taxlaw-2841	256	62	foreign	foreign	ADJ
taxlaw-2841	256	63	jurisdictions	jurisdiction	NOUN
taxlaw-2841	256	64	that	that	PRON
taxlaw-2841	256	65	have	have	VERB
taxlaw-2841	256	66	low	low	ADJ
taxlaw-2841	256	67	or	or	CCONJ
taxlaw-2841	256	68	no	no	DET
taxlaw-2841	256	69	taxation	taxation	NOUN
taxlaw-2841	256	70	at	at	ADV
taxlaw-2841	256	71	all	all	ADV
taxlaw-2841	256	72	in	in	ADP
taxlaw-2841	256	73	order	order	NOUN
taxlaw-2841	256	74	to	to	PART
taxlaw-2841	256	75	reduce	reduce	VERB
taxlaw-2841	256	76	their	their	PRON
taxlaw-2841	256	77	overall	overall	ADJ
taxlaw-2841	256	78	global	global	ADJ
taxlaw-2841	256	79	effective	effective	ADJ
taxlaw-2841	256	80	corporate	corporate	ADJ
taxlaw-2841	256	81	tax	tax	NOUN
taxlaw-2841	256	82	rate	rate	NOUN
taxlaw-2841	256	83	.	.	PUNCT
taxlaw-2841	257	1	the	the	DET
taxlaw-2841	257	2	most	most	ADV
taxlaw-2841	257	3	basic	basic	ADJ
taxlaw-2841	257	4	and	and	CCONJ
taxlaw-2841	257	5	frequently	frequently	ADV
taxlaw-2841	257	6	used	use	VERB
taxlaw-2841	257	7	scheme	scheme	NOUN
taxlaw-2841	257	8	is	be	AUX
taxlaw-2841	257	9	to	to	PART
taxlaw-2841	257	10	“	"	PUNCT
taxlaw-2841	257	11	lock	lock	VERB
taxlaw-2841	257	12	out	out	ADP
taxlaw-2841	257	13	”	"	PUNCT
taxlaw-2841	257	14	overseas	overseas	ADJ
taxlaw-2841	257	15	profits	profit	NOUN
taxlaw-2841	257	16	in	in	ADP
taxlaw-2841	257	17	order	order	NOUN
taxlaw-2841	257	18	to	to	PART
taxlaw-2841	257	19	avoid	avoid	VERB
taxlaw-2841	257	20	taxation	taxation	NOUN
taxlaw-2841	257	21	upon	upon	SCONJ
taxlaw-2841	257	22	repatriation	repatriation	NOUN
taxlaw-2841	257	23	.	.	PUNCT
taxlaw-2841	258	1	there	there	PRON
taxlaw-2841	258	2	are	be	VERB
taxlaw-2841	258	3	a	a	DET
taxlaw-2841	258	4	number	number	NOUN
taxlaw-2841	258	5	of	of	ADP
taxlaw-2841	258	6	negative	negative	ADJ
taxlaw-2841	258	7	outcomes	outcome	NOUN
taxlaw-2841	258	8	that	that	PRON
taxlaw-2841	258	9	stem	stem	VERB
taxlaw-2841	258	10	from	from	ADP
taxlaw-2841	258	11	the	the	DET
taxlaw-2841	258	12	lock	lock	NOUN
taxlaw-2841	258	13	out	out	ADP
taxlaw-2841	258	14	effect	effect	NOUN
taxlaw-2841	258	15	and	and	CCONJ
taxlaw-2841	258	16	influence	influence	VERB
taxlaw-2841	258	17	the	the	DET
taxlaw-2841	258	18	u.s	u.s	PROPN
taxlaw-2841	258	19	.	.	PROPN
taxlaw-2841	258	20	economy	economy	NOUN
taxlaw-2841	258	21	and	and	CCONJ
taxlaw-2841	258	22	society.60	society.60	PROPN
taxlaw-2841	258	23	in	in	ADP
taxlaw-2841	258	24	order	order	NOUN
taxlaw-2841	258	25	to	to	PART
taxlaw-2841	258	26	use	use	VERB
taxlaw-2841	258	27	these	these	DET
taxlaw-2841	258	28	profits	profit	NOUN
taxlaw-2841	258	29	without	without	ADP
taxlaw-2841	258	30	tax	tax	NOUN
taxlaw-2841	258	31	outcomes	outcome	NOUN
taxlaw-2841	258	32	,	,	PUNCT
taxlaw-2841	258	33	u.s	u.s	PROPN
taxlaw-2841	258	34	.	.	PROPN
taxlaw-2841	258	35	multinational	multinational	ADJ
taxlaw-2841	258	36	invert	invert	NOUN
taxlaw-2841	258	37	to	to	ADP
taxlaw-2841	258	38	foreign	foreign	ADJ
taxlaw-2841	258	39	parental	parental	ADJ
taxlaw-2841	258	40	structure	structure	NOUN
taxlaw-2841	258	41	and	and	CCONJ
taxlaw-2841	258	42	exploit	exploit	VERB
taxlaw-2841	258	43	“	"	PUNCT
taxlaw-2841	258	44	hopscotch	hopscotch	NOUN
taxlaw-2841	258	45	transactions	transaction	NOUN
taxlaw-2841	258	46	”	"	PUNCT
taxlaw-2841	258	47	.	.	PUNCT
taxlaw-2841	259	1	61	61	NUM
taxlaw-2841	259	2	another	another	DET
taxlaw-2841	259	3	well	well	ADV
taxlaw-2841	259	4	-	-	PUNCT
taxlaw-2841	259	5	known	know	VERB
taxlaw-2841	259	6	tax	tax	NOUN
taxlaw-2841	259	7	planning	planning	NOUN
taxlaw-2841	259	8	scheme	scheme	NOUN
taxlaw-2841	259	9	is	be	AUX
taxlaw-2841	259	10	the	the	DET
taxlaw-2841	259	11	“	"	PUNCT
taxlaw-2841	259	12	double	double	ADJ
taxlaw-2841	259	13	irish	irish	ADJ
taxlaw-2841	259	14	dutch	dutch	PROPN
taxlaw-2841	259	15	sandwich	sandwich	NOUN
taxlaw-2841	259	16	”	"	PUNCT
taxlaw-2841	259	17	used	use	VERB
taxlaw-2841	259	18	by	by	ADP
taxlaw-2841	259	19	google	google	PROPN
taxlaw-2841	259	20	and	and	CCONJ
taxlaw-2841	259	21	other	other	ADJ
taxlaw-2841	259	22	high	high	ADJ
taxlaw-2841	259	23	tech	tech	NOUN
taxlaw-2841	259	24	multinationals.62	multinationals.62	NOUN
taxlaw-2841	259	25	in	in	ADP
taxlaw-2841	259	26	2003	2003	NUM
taxlaw-2841	259	27	,	,	PUNCT
taxlaw-2841	259	28	before	before	ADP
taxlaw-2841	259	29	its	its	PRON
taxlaw-2841	259	30	initial	initial	ADJ
taxlaw-2841	259	31	public	public	ADJ
taxlaw-2841	259	32	offering	offering	NOUN
taxlaw-2841	259	33	(	(	PUNCT
taxlaw-2841	259	34	ipo	ipo	PROPN
taxlaw-2841	259	35	)	)	PUNCT
taxlaw-2841	259	36	,	,	PUNCT
taxlaw-2841	259	37	google	google	PROPN
taxlaw-2841	259	38	established	establish	VERB
taxlaw-2841	259	39	an	an	DET
taxlaw-2841	259	40	irish	irish	ADJ
taxlaw-2841	259	41	subsidiary	subsidiary	NOUN
taxlaw-2841	259	42	,	,	PUNCT
taxlaw-2841	259	43	google	google	PROPN
taxlaw-2841	259	44	ireland	ireland	PROPN
taxlaw-2841	259	45	holdings	holding	NOUN
taxlaw-2841	259	46	(	(	PUNCT
taxlaw-2841	259	47	gih	gih	PROPN
taxlaw-2841	259	48	)	)	PUNCT
taxlaw-2841	259	49	with	with	ADP
taxlaw-2841	259	50	dual	dual	ADJ
taxlaw-2841	259	51	residency	residency	NOUN
taxlaw-2841	259	52	:	:	PUNCT
taxlaw-2841	259	53	ireland	ireland	NOUN
taxlaw-2841	259	54	residency	residency	NOUN
taxlaw-2841	259	55	as	as	ADP
taxlaw-2841	259	56	the	the	DET
taxlaw-2841	259	57	place	place	NOUN
taxlaw-2841	259	58	of	of	ADP
taxlaw-2841	259	59	incorporation	incorporation	NOUN
taxlaw-2841	259	60	for	for	ADP
taxlaw-2841	259	61	purposes	purpose	NOUN
taxlaw-2841	259	62	of	of	ADP
taxlaw-2841	259	63	u.s	u.s	PROPN
taxlaw-2841	259	64	.	.	PROPN
taxlaw-2841	259	65	tax	tax	NOUN
taxlaw-2841	259	66	law	law	NOUN
taxlaw-2841	259	67	and	and	CCONJ
taxlaw-2841	259	68	bermuda	bermuda	NOUN
taxlaw-2841	259	69	residency	residency	NOUN
taxlaw-2841	259	70	as	as	ADP
taxlaw-2841	259	71	the	the	DET
taxlaw-2841	259	72	place	place	NOUN
taxlaw-2841	259	73	of	of	ADP
taxlaw-2841	259	74	“	"	PUNCT
taxlaw-2841	259	75	its	its	PRON
taxlaw-2841	259	76	mind	mind	NOUN
taxlaw-2841	259	77	and	and	CCONJ
taxlaw-2841	259	78	management	management	NOUN
taxlaw-2841	259	79	”	"	PUNCT
taxlaw-2841	259	80	for	for	ADP
taxlaw-2841	259	81	purposes	purpose	NOUN
taxlaw-2841	259	82	59	59	NUM
taxlaw-2841	259	83	see	see	VERB
taxlaw-2841	259	84	avi	avi	NOUN
taxlaw-2841	259	85	-	-	PUNCT
taxlaw-2841	259	86	yonah	yonah	ADJ
taxlaw-2841	259	87	,	,	PUNCT
taxlaw-2841	259	88	supra	supra	PROPN
taxlaw-2841	259	89	note	note	NOUN
taxlaw-2841	259	90	39	39	NUM
taxlaw-2841	259	91	.	.	PUNCT
taxlaw-2841	260	1	60	60	NUM
taxlaw-2841	260	2	see	see	VERB
taxlaw-2841	260	3	lockout	lockout	NOUN
taxlaw-2841	260	4	:	:	PUNCT
taxlaw-2841	260	5	flawed	flaw	VERB
taxlaw-2841	260	6	u.s	u.s	PROPN
taxlaw-2841	260	7	.	.	PROPN
taxlaw-2841	260	8	tax	tax	NOUN
taxlaw-2841	260	9	structure	structure	NOUN
taxlaw-2841	260	10	keeps	keep	VERB
taxlaw-2841	260	11	trillions	trillion	NOUN
taxlaw-2841	260	12	offshore	offshore	ADV
taxlaw-2841	260	13	that	that	PRON
taxlaw-2841	260	14	could	could	AUX
taxlaw-2841	260	15	be	be	AUX
taxlaw-2841	260	16	invested	invest	VERB
taxlaw-2841	260	17	here	here	ADV
taxlaw-2841	260	18	,	,	PUNCT
taxlaw-2841	260	19	h.	h.	PROPN
taxlaw-2841	260	20	comm	comm	NOUN
taxlaw-2841	260	21	.	.	PUNCT
taxlaw-2841	261	1	on	on	ADP
taxlaw-2841	261	2	ways	way	NOUN
taxlaw-2841	261	3	and	and	CCONJ
taxlaw-2841	261	4	means	mean	VERB
taxlaw-2841	261	5	(	(	PUNCT
taxlaw-2841	261	6	aug	aug	PROPN
taxlaw-2841	261	7	.	.	PROPN
taxlaw-2841	261	8	5	5	NUM
taxlaw-2841	261	9	,	,	PUNCT
taxlaw-2841	261	10	2015	2015	NUM
taxlaw-2841	261	11	)	)	PUNCT
taxlaw-2841	261	12	,	,	PUNCT
taxlaw-2841	261	13	http://waysandmeans.house.gov/lockout-flawed-u-stax-structure-keeps-trillions-offshore-that-could-be-invested-here/	http://waysandmeans.house.gov/lockout-flawed-u-stax-structure-keeps-trillions-offshore-that-could-be-invested-here/	X
taxlaw-2841	262	1	[	[	X
taxlaw-2841	262	2	http://perma.cc/z6db-vw6k	http://perma.cc/z6db-vw6k	X
taxlaw-2841	262	3	]	]	X
taxlaw-2841	262	4	;	;	PUNCT
taxlaw-2841	262	5	the	the	DET
taxlaw-2841	262	6	tax	tax	NOUN
taxlaw-2841	262	7	break	break	NOUN
taxlaw-2841	262	8	-	-	PUNCT
taxlaw-2841	262	9	down	down	NOUN
taxlaw-2841	262	10	:	:	PUNCT
taxlaw-2841	262	11	preferential	preferential	ADJ
taxlaw-2841	262	12	rates	rate	NOUN
taxlaw-2841	262	13	on	on	ADP
taxlaw-2841	262	14	capital	capital	NOUN
taxlaw-2841	262	15	gains	gain	NOUN
taxlaw-2841	262	16	,	,	PUNCT
taxlaw-2841	262	17	comm	comm	NOUN
taxlaw-2841	262	18	.	.	PUNCT
taxlaw-2841	263	1	for	for	ADP
taxlaw-2841	263	2	a	a	DET
taxlaw-2841	263	3	responsible	responsible	ADJ
taxlaw-2841	263	4	fed	fed	PROPN
taxlaw-2841	263	5	.	.	PUNCT
taxlaw-2841	264	1	budget	budget	NOUN
taxlaw-2841	264	2	(	(	PUNCT
taxlaw-2841	264	3	aug	aug	PROPN
taxlaw-2841	264	4	.	.	PROPN
taxlaw-2841	264	5	27	27	NUM
taxlaw-2841	264	6	,	,	PUNCT
taxlaw-2841	264	7	2013	2013	NUM
taxlaw-2841	264	8	)	)	PUNCT
taxlaw-2841	264	9	,	,	PUNCT
taxlaw-2841	264	10	http://crfb.org/blogs/tax-break-down-preferential-rates-capital-gains	http://crfb.org/blogs/tax-break-down-preferential-rates-capital-gain	VERB
taxlaw-2841	264	11	[	[	X
taxlaw-2841	264	12	http://perma.cc/qx33-asbq	http://perma.cc/qx33-asbq	X
taxlaw-2841	264	13	]	]	X
taxlaw-2841	264	14	.	.	PUNCT
taxlaw-2841	265	1	61	61	NUM
taxlaw-2841	265	2	see	see	VERB
taxlaw-2841	265	3	mihir	mihir	PROPN
taxlaw-2841	265	4	a.	a.	PROPN
taxlaw-2841	265	5	desai	desai	PROPN
taxlaw-2841	265	6	&	&	CCONJ
taxlaw-2841	265	7	james	james	PROPN
taxlaw-2841	265	8	r.	r.	PROPN
taxlaw-2841	265	9	hines	hines	PROPN
taxlaw-2841	265	10	,	,	PUNCT
taxlaw-2841	265	11	jr	jr	PROPN
taxlaw-2841	265	12	.	.	PROPN
taxlaw-2841	265	13	,	,	PUNCT
taxlaw-2841	265	14	expectations	expectation	NOUN
taxlaw-2841	265	15	and	and	CCONJ
taxlaw-2841	265	16	expatriations	expatriation	NOUN
taxlaw-2841	265	17	:	:	PUNCT
taxlaw-2841	265	18	tracing	trace	VERB
taxlaw-2841	265	19	the	the	DET
taxlaw-2841	265	20	causes	cause	NOUN
taxlaw-2841	265	21	and	and	CCONJ
taxlaw-2841	265	22	consequences	consequence	NOUN
taxlaw-2841	265	23	of	of	ADP
taxlaw-2841	265	24	corporate	corporate	ADJ
taxlaw-2841	265	25	inversions	inversion	NOUN
taxlaw-2841	265	26	,	,	PUNCT
taxlaw-2841	265	27	55	55	NUM
taxlaw-2841	265	28	nat’l	nat’l	NOUN
taxlaw-2841	265	29	tax	tax	NOUN
taxlaw-2841	265	30	j.	j.	PROPN
taxlaw-2841	265	31	409	409	NUM
taxlaw-2841	265	32	,	,	PUNCT
taxlaw-2841	265	33	418	418	NUM
taxlaw-2841	265	34	-	-	SYM
taxlaw-2841	265	35	20	20	NUM
taxlaw-2841	265	36	(	(	PUNCT
taxlaw-2841	265	37	2002	2002	NUM
taxlaw-2841	265	38	)	)	PUNCT
taxlaw-2841	265	39	;	;	PUNCT
taxlaw-2841	265	40	cathy	cathy	PROPN
taxlaw-2841	265	41	hwang	hwang	PROPN
taxlaw-2841	265	42	,	,	PUNCT
taxlaw-2841	265	43	the	the	DET
taxlaw-2841	265	44	new	new	ADJ
taxlaw-2841	265	45	corporate	corporate	ADJ
taxlaw-2841	265	46	migration	migration	NOUN
taxlaw-2841	265	47	:	:	PUNCT
taxlaw-2841	265	48	tax	tax	NOUN
taxlaw-2841	265	49	diversion	diversion	NOUN
taxlaw-2841	265	50	through	through	ADP
taxlaw-2841	265	51	inversion	inversion	NOUN
taxlaw-2841	265	52	,	,	PUNCT
taxlaw-2841	265	53	80	80	NUM
taxlaw-2841	265	54	brook	brook	NOUN
taxlaw-2841	265	55	.	.	PUNCT
taxlaw-2841	266	1	l.	l.	PROPN
taxlaw-2841	266	2	rev	rev	PROPN
taxlaw-2841	266	3	.	.	PROPN
taxlaw-2841	266	4	807	807	NUM
taxlaw-2841	266	5	(	(	PUNCT
taxlaw-2841	266	6	2015	2015	NUM
taxlaw-2841	266	7	)	)	PUNCT
taxlaw-2841	266	8	;	;	PUNCT
taxlaw-2841	266	9	reuven	reuven	VERB
taxlaw-2841	266	10	avi	avi	PROPN
taxlaw-2841	266	11	-	-	PUNCT
taxlaw-2841	266	12	yonah	yonah	PROPN
taxlaw-2841	266	13	&	&	CCONJ
taxlaw-2841	266	14	omri	omri	PROPN
taxlaw-2841	266	15	y.	y.	PROPN
taxlaw-2841	266	16	marian	marian	PROPN
taxlaw-2841	266	17	,	,	PUNCT
taxlaw-2841	266	18	inversions	inversion	NOUN
taxlaw-2841	266	19	and	and	CCONJ
taxlaw-2841	266	20	competitiveness	competitiveness	NOUN
taxlaw-2841	266	21	:	:	PUNCT
taxlaw-2841	266	22	reflections	reflection	NOUN
taxlaw-2841	266	23	in	in	ADP
taxlaw-2841	266	24	the	the	DET
taxlaw-2841	266	25	wake	wake	NOUN
taxlaw-2841	266	26	of	of	ADP
taxlaw-2841	266	27	pfizer	pfizer	NOUN
taxlaw-2841	266	28	/	/	SYM
taxlaw-2841	266	29	allergan	allergan	PROPN
taxlaw-2841	266	30	,	,	PUNCT
taxlaw-2841	266	31	u.	u.	PROPN
taxlaw-2841	266	32	mich	mich	PROPN
taxlaw-2841	266	33	.	.	PUNCT
taxlaw-2841	267	1	pub	pub	NOUN
taxlaw-2841	267	2	.	.	PUNCT
taxlaw-2841	268	1	l.	l.	PROPN
taxlaw-2841	268	2	res	res	PROPN
taxlaw-2841	268	3	.	.	PUNCT
taxlaw-2841	269	1	paper	paper	NOUN
taxlaw-2841	269	2	no	no	INTJ
taxlaw-2841	269	3	.	.	PROPN
taxlaw-2841	270	1	488	488	NUM
taxlaw-2841	270	2	,	,	PUNCT
taxlaw-2841	270	3	6	6	NUM
taxlaw-2841	270	4	(	(	PUNCT
taxlaw-2841	270	5	2015	2015	NUM
taxlaw-2841	270	6	)	)	PUNCT
taxlaw-2841	270	7	,	,	PUNCT
taxlaw-2841	270	8	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2703576	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2703576	PROPN
taxlaw-2841	270	9	,	,	PUNCT
taxlaw-2841	270	10	a	a	DET
taxlaw-2841	270	11	list	list	NOUN
taxlaw-2841	270	12	of	of	ADP
taxlaw-2841	270	13	inversion	inversion	NOUN
taxlaw-2841	270	14	transactions	transaction	NOUN
taxlaw-2841	270	15	is	be	AUX
taxlaw-2841	270	16	available	available	ADJ
taxlaw-2841	270	17	at	at	ADP
taxlaw-2841	270	18	http://media.wix.com/ugd/b391a0_3f1cb05f51d8441ea0e595410365a47f.pdf	http://media.wix.com/ugd/b391a0_3f1cb05f51d8441ea0e595410365a47f.pdf	PROPN
taxlaw-2841	270	19	[	[	X
taxlaw-2841	270	20	http://perma.cc/4g3u-xdlj	http://perma.cc/4g3u-xdlj	X
taxlaw-2841	270	21	]	]	X
taxlaw-2841	270	22	;	;	PUNCT
taxlaw-2841	270	23	for	for	ADP
taxlaw-2841	270	24	an	an	DET
taxlaw-2841	270	25	example	example	NOUN
taxlaw-2841	270	26	of	of	ADP
taxlaw-2841	270	27	media	medium	NOUN
taxlaw-2841	270	28	coverage	coverage	NOUN
taxlaw-2841	270	29	of	of	ADP
taxlaw-2841	270	30	a	a	DET
taxlaw-2841	270	31	recent	recent	ADJ
taxlaw-2841	270	32	inversion	inversion	NOUN
taxlaw-2841	270	33	,	,	PUNCT
taxlaw-2841	270	34	see	see	VERB
taxlaw-2841	270	35	michelle	michelle	PROPN
taxlaw-2841	270	36	fay	fay	PROPN
taxlaw-2841	270	37	cortez	cortez	PROPN
taxlaw-2841	270	38	,	,	PUNCT
taxlaw-2841	270	39	medtronic	medtronic	ADJ
taxlaw-2841	270	40	strategy	strategy	NOUN
taxlaw-2841	270	41	takes	take	VERB
taxlaw-2841	270	42	shape	shape	NOUN
taxlaw-2841	270	43	after	after	ADP
taxlaw-2841	270	44	biggest	big	ADJ
taxlaw-2841	270	45	inversion	inversion	NOUN
taxlaw-2841	270	46	ever	ever	ADV
taxlaw-2841	270	47	,	,	PUNCT
taxlaw-2841	270	48	bloomberg	bloomberg	PROPN
taxlaw-2841	270	49	(	(	PUNCT
taxlaw-2841	270	50	jan	jan	PROPN
taxlaw-2841	270	51	.	.	PROPN
taxlaw-2841	270	52	26	26	NUM
taxlaw-2841	270	53	,	,	PUNCT
taxlaw-2841	270	54	2015	2015	NUM
taxlaw-2841	270	55	,	,	PUNCT
taxlaw-2841	270	56	6:13	6:13	NUM
taxlaw-2841	270	57	pm	pm	NOUN
taxlaw-2841	270	58	)	)	PUNCT
taxlaw-2841	270	59	,	,	PUNCT
taxlaw-2841	270	60	http://www.bloomberg.com/news/articles/2015-01-26/medtronic-s-strategy-takes-shape-after-biggestinversion-ever	http://www.bloomberg.com/news/articles/2015-01-26/medtronic-s-strategy-takes-shape-after-biggestinversion-ever	X
taxlaw-2841	270	61	[	[	X
taxlaw-2841	270	62	http://perma.cc/ne75-sl7	http://perma.cc/ne75-sl7	X
taxlaw-2841	270	63	t	t	X
taxlaw-2841	270	64	]	]	PUNCT
taxlaw-2841	270	65	;	;	PUNCT
taxlaw-2841	270	66	trefis	trefi	VERB
taxlaw-2841	270	67	team	team	NOUN
taxlaw-2841	270	68	,	,	PUNCT
taxlaw-2841	270	69	medtronic	medtronic	VERB
taxlaw-2841	270	70	to	to	PART
taxlaw-2841	270	71	go	go	VERB
taxlaw-2841	270	72	ahead	ahead	ADV
taxlaw-2841	270	73	with	with	ADP
taxlaw-2841	270	74	covidien	covidien	NOUN
taxlaw-2841	270	75	deal	deal	NOUN
taxlaw-2841	270	76	despite	despite	SCONJ
taxlaw-2841	270	77	reduced	reduce	VERB
taxlaw-2841	270	78	tax	tax	NOUN
taxlaw-2841	270	79	benefits	benefit	NOUN
taxlaw-2841	270	80	,	,	PUNCT
taxlaw-2841	270	81	forbes	forbes	PROPN
taxlaw-2841	270	82	(	(	PUNCT
taxlaw-2841	270	83	oct	oct	PROPN
taxlaw-2841	270	84	.	.	PROPN
taxlaw-2841	270	85	8	8	NUM
taxlaw-2841	270	86	,	,	PUNCT
taxlaw-2841	270	87	2014	2014	NUM
taxlaw-2841	270	88	1:39	1:39	NUM
taxlaw-2841	270	89	pm	pm	NOUN
taxlaw-2841	270	90	)	)	PUNCT
taxlaw-2841	270	91	,	,	PUNCT
taxlaw-2841	271	1	http://www.forbes.com/sites/greatspeculations/2014/10/08/medtronic-to-go-ahead-with-covidien-dealdespite-reduced-tax-benefits/	http://www.forbes.com/sites/greatspeculations/2014/10/08/medtronic-to-go-ahead-with-covidien-dealdespite-reduced-tax-benefits/	NOUN
taxlaw-2841	272	1	[	[	X
taxlaw-2841	272	2	http://perma.cc/fd6w-xgud	http://perma.cc/fd6w-xgud	X
taxlaw-2841	272	3	]	]	X
taxlaw-2841	272	4	;	;	PUNCT
taxlaw-2841	272	5	medtronic	medtronic	PROPN
taxlaw-2841	272	6	’s	’s	PART
taxlaw-2841	272	7	tax	tax	NOUN
taxlaw-2841	272	8	inversion	inversion	NOUN
taxlaw-2841	272	9	lesson	lesson	NOUN
taxlaw-2841	272	10	,	,	PUNCT
taxlaw-2841	272	11	wall	wall	PROPN
taxlaw-2841	272	12	st	st	PROPN
taxlaw-2841	272	13	.	.	PROPN
taxlaw-2841	272	14	j.	j.	PROPN
taxlaw-2841	272	15	(	(	PUNCT
taxlaw-2841	272	16	aug	aug	PROPN
taxlaw-2841	272	17	.	.	PROPN
taxlaw-2841	272	18	13	13	NUM
taxlaw-2841	272	19	,	,	PUNCT
taxlaw-2841	272	20	2014	2014	NUM
taxlaw-2841	272	21	8:45	8:45	NUM
taxlaw-2841	272	22	am	am	NOUN
taxlaw-2841	272	23	)	)	PUNCT
taxlaw-2841	272	24	,	,	PUNCT
taxlaw-2841	272	25	http://www.wsj.com/articles/medtronics-tax-lesson-1407883241	http://www.wsj.com/articles/medtronics-tax-lesson-1407883241	X
taxlaw-2841	272	26	[	[	X
taxlaw-2841	272	27	http://perma.cc/wdw4-p8r7	http://perma.cc/wdw4-p8r7	PROPN
taxlaw-2841	272	28	]	]	PUNCT
taxlaw-2841	272	29	.	.	PUNCT
taxlaw-2841	273	1	62	62	NUM
taxlaw-2841	273	2	see	see	VERB
taxlaw-2841	273	3	edward	edward	PROPN
taxlaw-2841	273	4	kleinbard	kleinbard	PROPN
taxlaw-2841	273	5	,	,	PUNCT
taxlaw-2841	273	6	stateless	stateless	NOUN
taxlaw-2841	273	7	income	income	NOUN
taxlaw-2841	273	8	,	,	PUNCT
taxlaw-2841	273	9	11	11	NUM
taxlaw-2841	273	10	fla	fla	NOUN
taxlaw-2841	273	11	.	.	PUNCT
taxlaw-2841	274	1	tax	tax	PROPN
taxlaw-2841	274	2	rev	rev	PROPN
taxlaw-2841	274	3	.	.	PROPN
taxlaw-2841	274	4	699	699	NUM
taxlaw-2841	274	5	,	,	PUNCT
taxlaw-2841	274	6	706	706	NUM
taxlaw-2841	274	7	(	(	PUNCT
taxlaw-2841	274	8	2011	2011	NUM
taxlaw-2841	274	9	)	)	PUNCT
taxlaw-2841	274	10	.	.	PUNCT
taxlaw-2841	275	1	18	18	NUM
taxlaw-2841	275	2	columbia	columbia	PROPN
taxlaw-2841	275	3	journal	journal	PROPN
taxlaw-2841	275	4	of	of	ADP
taxlaw-2841	275	5	tax	tax	NOUN
taxlaw-2841	275	6	law	law	NOUN
taxlaw-2841	275	7	[	[	X
taxlaw-2841	275	8	vol.8:5	vol.8:5	NOUN
taxlaw-2841	275	9	of	of	ADP
taxlaw-2841	275	10	irish	irish	ADJ
taxlaw-2841	275	11	tax	tax	NOUN
taxlaw-2841	275	12	law.63	law.63	PROPN
taxlaw-2841	275	13	google	google	PROPN
taxlaw-2841	275	14	inc	inc	PROPN
taxlaw-2841	275	15	.	.	PROPN
taxlaw-2841	275	16	entered	enter	VERB
taxlaw-2841	275	17	into	into	ADP
taxlaw-2841	275	18	a	a	DET
taxlaw-2841	275	19	cost	cost	NOUN
taxlaw-2841	275	20	sharing	sharing	NOUN
taxlaw-2841	275	21	agreement	agreement	NOUN
taxlaw-2841	275	22	with	with	ADP
taxlaw-2841	275	23	its	its	PRON
taxlaw-2841	275	24	wholly	wholly	ADV
taxlaw-2841	275	25	owned	own	VERB
taxlaw-2841	275	26	subsidiary	subsidiary	NOUN
taxlaw-2841	275	27	,	,	PUNCT
taxlaw-2841	275	28	under	under	ADP
taxlaw-2841	275	29	which	which	PRON
taxlaw-2841	275	30	gih	gih	PROPN
taxlaw-2841	275	31	acquired	acquire	VERB
taxlaw-2841	275	32	the	the	DET
taxlaw-2841	275	33	rights	right	NOUN
taxlaw-2841	275	34	to	to	ADP
taxlaw-2841	275	35	google	google	PROPN
taxlaw-2841	275	36	inc	inc	PROPN
taxlaw-2841	275	37	.	.	PROPN
taxlaw-2841	275	38	’s	’s	PART
taxlaw-2841	275	39	search	search	NOUN
taxlaw-2841	275	40	and	and	CCONJ
taxlaw-2841	275	41	advertising	advertising	NOUN
taxlaw-2841	275	42	technologies	technology	NOUN
taxlaw-2841	275	43	and	and	CCONJ
taxlaw-2841	275	44	other	other	ADJ
taxlaw-2841	275	45	intangibles	intangible	NOUN
taxlaw-2841	275	46	for	for	ADP
taxlaw-2841	275	47	the	the	DET
taxlaw-2841	275	48	territory	territory	NOUN
taxlaw-2841	275	49	of	of	ADP
taxlaw-2841	275	50	europe	europe	PROPN
taxlaw-2841	275	51	,	,	PUNCT
taxlaw-2841	275	52	the	the	DET
taxlaw-2841	275	53	middle	middle	PROPN
taxlaw-2841	275	54	east	east	PROPN
taxlaw-2841	275	55	and	and	CCONJ
taxlaw-2841	275	56	africa	africa	PROPN
taxlaw-2841	275	57	(	(	PUNCT
taxlaw-2841	275	58	emea	emea	PROPN
taxlaw-2841	275	59	)	)	PUNCT
taxlaw-2841	275	60	.	.	PUNCT
taxlaw-2841	276	1	the	the	DET
taxlaw-2841	276	2	payment	payment	NOUN
taxlaw-2841	276	3	for	for	ADP
taxlaw-2841	276	4	these	these	DET
taxlaw-2841	276	5	rights	right	NOUN
taxlaw-2841	276	6	was	be	AUX
taxlaw-2841	276	7	approved	approve	VERB
taxlaw-2841	276	8	in	in	ADP
taxlaw-2841	276	9	an	an	DET
taxlaw-2841	276	10	advance	advance	NOUN
taxlaw-2841	276	11	pricing	pricing	NOUN
taxlaw-2841	276	12	agreement	agreement	NOUN
taxlaw-2841	276	13	(	(	PUNCT
taxlaw-2841	276	14	apa	apa	PROPN
taxlaw-2841	276	15	)	)	PUNCT
taxlaw-2841	276	16	with	with	ADP
taxlaw-2841	276	17	the	the	DET
taxlaw-2841	276	18	internal	internal	ADJ
taxlaw-2841	276	19	revenue	revenue	NOUN
taxlaw-2841	276	20	service	service	NOUN
taxlaw-2841	276	21	,	,	PUNCT
taxlaw-2841	276	22	which	which	PRON
taxlaw-2841	276	23	accepted	accept	VERB
taxlaw-2841	276	24	the	the	DET
taxlaw-2841	276	25	payment	payment	NOUN
taxlaw-2841	276	26	as	as	ADP
taxlaw-2841	276	27	reflecting	reflect	VERB
taxlaw-2841	276	28	the	the	DET
taxlaw-2841	276	29	arm	arm	NOUN
taxlaw-2841	276	30	’s	’s	PART
taxlaw-2841	276	31	length	length	NOUN
taxlaw-2841	276	32	price	price	NOUN
taxlaw-2841	276	33	of	of	ADP
taxlaw-2841	276	34	the	the	DET
taxlaw-2841	276	35	rights	right	NOUN
taxlaw-2841	276	36	at	at	ADP
taxlaw-2841	276	37	that	that	DET
taxlaw-2841	276	38	time	time	NOUN
taxlaw-2841	276	39	.	.	PUNCT
taxlaw-2841	277	1	gih	gih	PROPN
taxlaw-2841	277	2	licensed	license	VERB
taxlaw-2841	277	3	the	the	DET
taxlaw-2841	277	4	intangible	intangible	ADJ
taxlaw-2841	277	5	rights	right	NOUN
taxlaw-2841	277	6	of	of	ADP
taxlaw-2841	277	7	the	the	DET
taxlaw-2841	277	8	emea	emea	PROPN
taxlaw-2841	277	9	territories	territory	NOUN
taxlaw-2841	277	10	to	to	ADP
taxlaw-2841	277	11	its	its	PRON
taxlaw-2841	277	12	dutch	dutch	ADJ
taxlaw-2841	277	13	subsidiary	subsidiary	NOUN
taxlaw-2841	277	14	(	(	PUNCT
taxlaw-2841	277	15	“	"	PUNCT
taxlaw-2841	277	16	google	google	PROPN
taxlaw-2841	277	17	bv	bv	PROPN
taxlaw-2841	277	18	”	"	PUNCT
taxlaw-2841	277	19	)	)	PUNCT
taxlaw-2841	277	20	which	which	PRON
taxlaw-2841	277	21	in	in	ADP
taxlaw-2841	277	22	turn	turn	NOUN
taxlaw-2841	277	23	licensed	license	VERB
taxlaw-2841	277	24	the	the	DET
taxlaw-2841	277	25	rights	right	NOUN
taxlaw-2841	277	26	to	to	ADP
taxlaw-2841	277	27	its	its	PRON
taxlaw-2841	277	28	subsidiary	subsidiary	NOUN
taxlaw-2841	277	29	,	,	PUNCT
taxlaw-2841	277	30	google	google	PROPN
taxlaw-2841	277	31	ireland	ireland	PROPN
taxlaw-2841	277	32	limited	limit	VERB
taxlaw-2841	277	33	(	(	PUNCT
taxlaw-2841	277	34	gil	gil	PROPN
taxlaw-2841	277	35	)	)	PUNCT
taxlaw-2841	277	36	.	.	PUNCT
taxlaw-2841	278	1	gil	gil	PROPN
taxlaw-2841	278	2	collects	collect	VERB
taxlaw-2841	278	3	billions	billion	NOUN
taxlaw-2841	278	4	of	of	ADP
taxlaw-2841	278	5	dollars	dollar	NOUN
taxlaw-2841	278	6	of	of	ADP
taxlaw-2841	278	7	advertising	advertising	NOUN
taxlaw-2841	278	8	revenues	revenue	NOUN
taxlaw-2841	278	9	from	from	ADP
taxlaw-2841	278	10	the	the	DET
taxlaw-2841	278	11	use	use	NOUN
taxlaw-2841	278	12	of	of	ADP
taxlaw-2841	278	13	those	those	DET
taxlaw-2841	278	14	rights	right	NOUN
taxlaw-2841	278	15	in	in	ADP
taxlaw-2841	278	16	the	the	DET
taxlaw-2841	278	17	emea	emea	NOUN
taxlaw-2841	278	18	territories	territory	NOUN
taxlaw-2841	278	19	.	.	PUNCT
taxlaw-2841	279	1	those	those	DET
taxlaw-2841	279	2	billions	billion	NOUN
taxlaw-2841	279	3	are	be	AUX
taxlaw-2841	279	4	subject	subject	ADJ
taxlaw-2841	279	5	to	to	ADP
taxlaw-2841	279	6	the	the	DET
taxlaw-2841	279	7	12.5	12.5	NUM
taxlaw-2841	279	8	%	%	NOUN
taxlaw-2841	279	9	irish	irish	ADJ
taxlaw-2841	279	10	corporate	corporate	ADJ
taxlaw-2841	279	11	income	income	NOUN
taxlaw-2841	279	12	tax	tax	NOUN
taxlaw-2841	279	13	but	but	CCONJ
taxlaw-2841	279	14	gil	gil	PROPN
taxlaw-2841	279	15	deducts	deduct	VERB
taxlaw-2841	279	16	large	large	ADJ
taxlaw-2841	279	17	royalty	royalty	NOUN
taxlaw-2841	279	18	payments	payment	NOUN
taxlaw-2841	279	19	made	make	VERB
taxlaw-2841	279	20	to	to	PART
taxlaw-2841	279	21	google	google	PROPN
taxlaw-2841	279	22	bv	bv	PROPN
taxlaw-2841	279	23	for	for	ADP
taxlaw-2841	279	24	the	the	DET
taxlaw-2841	279	25	rights	right	NOUN
taxlaw-2841	279	26	.	.	PUNCT
taxlaw-2841	280	1	google	google	PROPN
taxlaw-2841	280	2	bv	bv	PROPN
taxlaw-2841	280	3	will	will	AUX
taxlaw-2841	280	4	pay	pay	VERB
taxlaw-2841	280	5	irish	irish	ADJ
taxlaw-2841	280	6	tax	tax	NOUN
taxlaw-2841	280	7	on	on	ADP
taxlaw-2841	280	8	these	these	DET
taxlaw-2841	280	9	royalty	royalty	NOUN
taxlaw-2841	280	10	payments	payment	NOUN
taxlaw-2841	280	11	but	but	CCONJ
taxlaw-2841	280	12	it	it	PRON
taxlaw-2841	280	13	deducts	deduct	VERB
taxlaw-2841	280	14	almost	almost	ADV
taxlaw-2841	280	15	the	the	DET
taxlaw-2841	280	16	same	same	ADJ
taxlaw-2841	280	17	amounts	amount	NOUN
taxlaw-2841	280	18	paid	pay	VERB
taxlaw-2841	280	19	to	to	ADP
taxlaw-2841	280	20	gih	gih	PROPN
taxlaw-2841	280	21	.	.	PUNCT
taxlaw-2841	281	1	google	google	PROPN
taxlaw-2841	281	2	bv	bv	PROPN
taxlaw-2841	281	3	exists	exist	VERB
taxlaw-2841	281	4	because	because	SCONJ
taxlaw-2841	281	5	royalties	royalty	NOUN
taxlaw-2841	281	6	paid	pay	VERB
taxlaw-2841	281	7	directly	directly	ADV
taxlaw-2841	281	8	from	from	ADP
taxlaw-2841	281	9	an	an	DET
taxlaw-2841	281	10	irish	irish	ADJ
taxlaw-2841	281	11	company	company	NOUN
taxlaw-2841	281	12	to	to	ADP
taxlaw-2841	281	13	a	a	DET
taxlaw-2841	281	14	bermuda	bermuda	NOUN
taxlaw-2841	281	15	company	company	NOUN
taxlaw-2841	281	16	are	be	AUX
taxlaw-2841	281	17	subject	subject	ADJ
taxlaw-2841	281	18	to	to	ADP
taxlaw-2841	281	19	irish	irish	ADJ
taxlaw-2841	281	20	withholding	withholding	NOUN
taxlaw-2841	281	21	tax	tax	NOUN
taxlaw-2841	281	22	but	but	CCONJ
taxlaw-2841	281	23	that	that	DET
taxlaw-2841	281	24	tax	tax	NOUN
taxlaw-2841	281	25	does	do	AUX
taxlaw-2841	281	26	not	not	PART
taxlaw-2841	281	27	apply	apply	VERB
taxlaw-2841	281	28	to	to	ADP
taxlaw-2841	281	29	an	an	DET
taxlaw-2841	281	30	eu	eu	PROPN
taxlaw-2841	281	31	resident	resident	ADJ
taxlaw-2841	281	32	company	company	NOUN
taxlaw-2841	281	33	,	,	PUNCT
taxlaw-2841	281	34	such	such	ADJ
taxlaw-2841	281	35	as	as	ADP
taxlaw-2841	281	36	google	google	PROPN
taxlaw-2841	281	37	bv	bv	PROPN
taxlaw-2841	281	38	.	.	PROPN
taxlaw-2841	281	39	gih	gih	PROPN
taxlaw-2841	281	40	,	,	PUNCT
taxlaw-2841	281	41	in	in	ADP
taxlaw-2841	281	42	turn	turn	NOUN
taxlaw-2841	281	43	,	,	PUNCT
taxlaw-2841	281	44	is	be	AUX
taxlaw-2841	281	45	not	not	PART
taxlaw-2841	281	46	paying	pay	VERB
taxlaw-2841	281	47	any	any	DET
taxlaw-2841	281	48	tax	tax	NOUN
taxlaw-2841	281	49	on	on	ADP
taxlaw-2841	281	50	these	these	DET
taxlaw-2841	281	51	royalties	royalty	NOUN
taxlaw-2841	281	52	as	as	SCONJ
taxlaw-2841	281	53	it	it	PRON
taxlaw-2841	281	54	is	be	AUX
taxlaw-2841	281	55	considered	consider	VERB
taxlaw-2841	281	56	a	a	DET
taxlaw-2841	281	57	bermuda	bermuda	NOUN
taxlaw-2841	281	58	resident	resident	NOUN
taxlaw-2841	281	59	for	for	ADP
taxlaw-2841	281	60	purposes	purpose	NOUN
taxlaw-2841	281	61	of	of	ADP
taxlaw-2841	281	62	irish	irish	ADJ
taxlaw-2841	281	63	tax	tax	NOUN
taxlaw-2841	281	64	law	law	NOUN
taxlaw-2841	281	65	and	and	CCONJ
taxlaw-2841	281	66	thus	thus	ADV
taxlaw-2841	281	67	pays	pay	VERB
taxlaw-2841	281	68	no	no	DET
taxlaw-2841	281	69	irish	irish	ADJ
taxlaw-2841	281	70	tax	tax	NOUN
taxlaw-2841	281	71	,	,	PUNCT
taxlaw-2841	281	72	no	no	DET
taxlaw-2841	281	73	u.s	u.s	PROPN
taxlaw-2841	281	74	.	.	PROPN
taxlaw-2841	281	75	tax	tax	NOUN
taxlaw-2841	281	76	as	as	SCONJ
taxlaw-2841	281	77	it	it	PRON
taxlaw-2841	281	78	is	be	AUX
taxlaw-2841	281	79	considered	consider	VERB
taxlaw-2841	281	80	irish	irish	ADJ
taxlaw-2841	281	81	resident	resident	NOUN
taxlaw-2841	281	82	for	for	ADP
taxlaw-2841	281	83	purposes	purpose	NOUN
taxlaw-2841	281	84	of	of	ADP
taxlaw-2841	281	85	the	the	DET
taxlaw-2841	281	86	u.s	u.s	PROPN
taxlaw-2841	281	87	.	.	PROPN
taxlaw-2841	281	88	tax	tax	NOUN
taxlaw-2841	281	89	law	law	NOUN
taxlaw-2841	281	90	,	,	PUNCT
taxlaw-2841	281	91	and	and	CCONJ
taxlaw-2841	281	92	no	no	DET
taxlaw-2841	281	93	bermuda	bermuda	NOUN
taxlaw-2841	281	94	tax	tax	NOUN
taxlaw-2841	281	95	.	.	PUNCT
taxlaw-2841	282	1	the	the	DET
taxlaw-2841	282	2	end	end	NOUN
taxlaw-2841	282	3	result	result	NOUN
taxlaw-2841	282	4	of	of	ADP
taxlaw-2841	282	5	this	this	DET
taxlaw-2841	282	6	scheme	scheme	NOUN
taxlaw-2841	282	7	is	be	AUX
taxlaw-2841	282	8	almost	almost	ADV
taxlaw-2841	282	9	zero	zero	NUM
taxlaw-2841	282	10	tax	tax	NOUN
taxlaw-2841	282	11	on	on	ADP
taxlaw-2841	282	12	billions	billion	NOUN
taxlaw-2841	282	13	of	of	ADP
taxlaw-2841	282	14	dollars	dollar	NOUN
taxlaw-2841	282	15	income	income	NOUN
taxlaw-2841	282	16	from	from	ADP
taxlaw-2841	282	17	the	the	DET
taxlaw-2841	282	18	use	use	NOUN
taxlaw-2841	282	19	of	of	ADP
taxlaw-2841	282	20	google	google	PROPN
taxlaw-2841	282	21	inc	inc	PROPN
taxlaw-2841	282	22	.	.	PROPN
taxlaw-2841	282	23	’s	’s	PART
taxlaw-2841	282	24	search	search	NOUN
taxlaw-2841	282	25	and	and	CCONJ
taxlaw-2841	282	26	advertising	advertising	NOUN
taxlaw-2841	282	27	technologies	technology	NOUN
taxlaw-2841	282	28	in	in	ADP
taxlaw-2841	282	29	the	the	DET
taxlaw-2841	282	30	emea	emea	NOUN
taxlaw-2841	282	31	territories	territory	NOUN
taxlaw-2841	282	32	.	.	PUNCT
taxlaw-2841	283	1	in	in	ADP
taxlaw-2841	283	2	this	this	DET
taxlaw-2841	283	3	scheme	scheme	NOUN
taxlaw-2841	283	4	,	,	PUNCT
taxlaw-2841	283	5	in	in	ADP
taxlaw-2841	283	6	order	order	NOUN
taxlaw-2841	283	7	to	to	PART
taxlaw-2841	283	8	protect	protect	VERB
taxlaw-2841	283	9	a	a	DET
taxlaw-2841	283	10	preferred	preferred	ADJ
taxlaw-2841	283	11	low	low	ADV
taxlaw-2841	283	12	-	-	PUNCT
taxlaw-2841	283	13	priced	price	VERB
taxlaw-2841	283	14	ip	ip	NOUN
taxlaw-2841	283	15	transaction	transaction	NOUN
taxlaw-2841	283	16	from	from	ADP
taxlaw-2841	283	17	future	future	ADJ
taxlaw-2841	283	18	price	price	NOUN
taxlaw-2841	283	19	intervention	intervention	NOUN
taxlaw-2841	283	20	,	,	PUNCT
taxlaw-2841	283	21	google	google	PROPN
taxlaw-2841	283	22	exploited	exploit	VERB
taxlaw-2841	283	23	the	the	DET
taxlaw-2841	283	24	apa	apa	PROPN
taxlaw-2841	283	25	procedure	procedure	NOUN
taxlaw-2841	283	26	by	by	ADP
taxlaw-2841	283	27	entering	enter	VERB
taxlaw-2841	283	28	into	into	ADP
taxlaw-2841	283	29	the	the	DET
taxlaw-2841	283	30	agreement	agreement	NOUN
taxlaw-2841	283	31	at	at	ADP
taxlaw-2841	283	32	early	early	ADJ
taxlaw-2841	283	33	stage	stage	NOUN
taxlaw-2841	283	34	of	of	ADP
taxlaw-2841	283	35	the	the	DET
taxlaw-2841	283	36	business	business	NOUN
taxlaw-2841	283	37	,	,	PUNCT
taxlaw-2841	283	38	when	when	SCONJ
taxlaw-2841	283	39	there	there	PRON
taxlaw-2841	283	40	was	be	VERB
taxlaw-2841	283	41	a	a	DET
taxlaw-2841	283	42	huge	huge	ADJ
taxlaw-2841	283	43	gap	gap	NOUN
taxlaw-2841	283	44	of	of	ADP
taxlaw-2841	283	45	information	information	NOUN
taxlaw-2841	283	46	between	between	ADP
taxlaw-2841	283	47	the	the	DET
taxlaw-2841	283	48	company	company	NOUN
taxlaw-2841	283	49	and	and	CCONJ
taxlaw-2841	283	50	the	the	DET
taxlaw-2841	283	51	irs	irs	PROPN
taxlaw-2841	283	52	.	.	PUNCT
taxlaw-2841	284	1	google	google	PROPN
taxlaw-2841	284	2	used	use	VERB
taxlaw-2841	284	3	the	the	DET
taxlaw-2841	284	4	jurisdictions	jurisdiction	NOUN
taxlaw-2841	284	5	of	of	ADP
taxlaw-2841	284	6	ireland	ireland	PROPN
taxlaw-2841	284	7	and	and	CCONJ
taxlaw-2841	284	8	bermuda	bermuda	PROPN
taxlaw-2841	284	9	,	,	PUNCT
taxlaw-2841	284	10	with	with	ADP
taxlaw-2841	284	11	low	low	ADJ
taxlaw-2841	284	12	or	or	CCONJ
taxlaw-2841	284	13	no	no	DET
taxlaw-2841	284	14	corporate	corporate	ADJ
taxlaw-2841	284	15	taxes	taxis	NOUN
taxlaw-2841	284	16	,	,	PUNCT
taxlaw-2841	284	17	as	as	ADV
taxlaw-2841	284	18	well	well	ADV
taxlaw-2841	284	19	as	as	ADP
taxlaw-2841	284	20	the	the	DET
taxlaw-2841	284	21	lack	lack	NOUN
taxlaw-2841	284	22	of	of	ADP
taxlaw-2841	284	23	coordination	coordination	NOUN
taxlaw-2841	284	24	between	between	ADP
taxlaw-2841	284	25	irish	irish	ADJ
taxlaw-2841	284	26	and	and	CCONJ
taxlaw-2841	284	27	american	american	ADJ
taxlaw-2841	284	28	residency	residency	NOUN
taxlaw-2841	284	29	rules	rule	NOUN
taxlaw-2841	284	30	,	,	PUNCT
taxlaw-2841	284	31	to	to	PART
taxlaw-2841	284	32	shift	shift	VERB
taxlaw-2841	284	33	income	income	NOUN
taxlaw-2841	284	34	to	to	ADP
taxlaw-2841	284	35	low	low	ADJ
taxlaw-2841	284	36	or	or	CCONJ
taxlaw-2841	284	37	no	no	DET
taxlaw-2841	284	38	tax	tax	NOUN
taxlaw-2841	284	39	jurisdictions	jurisdiction	NOUN
taxlaw-2841	284	40	without	without	ADP
taxlaw-2841	284	41	having	have	VERB
taxlaw-2841	284	42	to	to	PART
taxlaw-2841	284	43	shift	shift	VERB
taxlaw-2841	284	44	the	the	DET
taxlaw-2841	284	45	proportionate	proportionate	ADJ
taxlaw-2841	284	46	amount	amount	NOUN
taxlaw-2841	284	47	of	of	ADP
taxlaw-2841	284	48	economic	economic	ADJ
taxlaw-2841	284	49	activity	activity	NOUN
taxlaw-2841	284	50	to	to	ADP
taxlaw-2841	284	51	these	these	DET
taxlaw-2841	284	52	jurisdictions	jurisdiction	NOUN
taxlaw-2841	284	53	.	.	PUNCT
taxlaw-2841	285	1	furthermore	furthermore	ADV
taxlaw-2841	285	2	,	,	PUNCT
taxlaw-2841	285	3	google	google	PROPN
taxlaw-2841	285	4	exploited	exploit	VERB
taxlaw-2841	285	5	the	the	DET
taxlaw-2841	285	6	eu	eu	PROPN
taxlaw-2841	285	7	withholding	withholding	NOUN
taxlaw-2841	285	8	exemption	exemption	NOUN
taxlaw-2841	285	9	rule	rule	NOUN
taxlaw-2841	285	10	to	to	PART
taxlaw-2841	285	11	reduce	reduce	VERB
taxlaw-2841	285	12	the	the	DET
taxlaw-2841	285	13	withholding	withholding	NOUN
taxlaw-2841	285	14	tax	tax	NOUN
taxlaw-2841	285	15	and	and	CCONJ
taxlaw-2841	285	16	the	the	DET
taxlaw-2841	285	17	deduction	deduction	NOUN
taxlaw-2841	285	18	of	of	ADP
taxlaw-2841	285	19	royalties	royalty	NOUN
taxlaw-2841	285	20	within	within	ADP
taxlaw-2841	285	21	the	the	DET
taxlaw-2841	285	22	same	same	ADJ
taxlaw-2841	285	23	group	group	NOUN
taxlaw-2841	285	24	.	.	PUNCT
taxlaw-2841	286	1	in	in	ADP
taxlaw-2841	286	2	this	this	DET
taxlaw-2841	286	3	tax	tax	NOUN
taxlaw-2841	286	4	avoidance	avoidance	NOUN
taxlaw-2841	286	5	scheme	scheme	NOUN
taxlaw-2841	286	6	,	,	PUNCT
taxlaw-2841	286	7	google	google	PROPN
taxlaw-2841	286	8	inc	inc	PROPN
taxlaw-2841	286	9	.	.	PROPN
taxlaw-2841	286	10	produced	produce	VERB
taxlaw-2841	286	11	“	"	PUNCT
taxlaw-2841	286	12	stateless	stateless	NOUN
taxlaw-2841	286	13	income	income	NOUN
taxlaw-2841	286	14	”	"	PUNCT
taxlaw-2841	286	15	and	and	CCONJ
taxlaw-2841	286	16	substantially	substantially	ADV
taxlaw-2841	286	17	reduced	reduce	VERB
taxlaw-2841	286	18	its	its	PRON
taxlaw-2841	286	19	tax	tax	NOUN
taxlaw-2841	286	20	bill	bill	NOUN
taxlaw-2841	286	21	in	in	ADP
taxlaw-2841	286	22	its	its	PRON
taxlaw-2841	286	23	resident	resident	ADJ
taxlaw-2841	286	24	country	country	NOUN
taxlaw-2841	286	25	and	and	CCONJ
taxlaw-2841	286	26	source	source	NOUN
taxlaw-2841	286	27	countries	country	NOUN
taxlaw-2841	286	28	where	where	SCONJ
taxlaw-2841	286	29	it	it	PRON
taxlaw-2841	286	30	economically	economically	ADV
taxlaw-2841	286	31	advertises	advertise	VERB
taxlaw-2841	286	32	and	and	CCONJ
taxlaw-2841	286	33	produces	produce	VERB
taxlaw-2841	286	34	income.64	income.64	NOUN
taxlaw-2841	286	35	these	these	DET
taxlaw-2841	286	36	examples	example	NOUN
taxlaw-2841	286	37	and	and	CCONJ
taxlaw-2841	286	38	many	many	ADJ
taxlaw-2841	286	39	others	other	NOUN
taxlaw-2841	286	40	are	be	AUX
taxlaw-2841	286	41	intended	intend	VERB
taxlaw-2841	286	42	to	to	PART
taxlaw-2841	286	43	illustrate	illustrate	VERB
taxlaw-2841	286	44	and	and	CCONJ
taxlaw-2841	286	45	clarify	clarify	VERB
taxlaw-2841	286	46	that	that	SCONJ
taxlaw-2841	286	47	there	there	PRON
taxlaw-2841	286	48	are	be	VERB
taxlaw-2841	286	49	endless	endless	ADJ
taxlaw-2841	286	50	possibilities	possibility	NOUN
taxlaw-2841	286	51	of	of	ADP
taxlaw-2841	286	52	corporate	corporate	ADJ
taxlaw-2841	286	53	tax	tax	NOUN
taxlaw-2841	286	54	avoidance	avoidance	NOUN
taxlaw-2841	286	55	in	in	ADP
taxlaw-2841	286	56	international	international	ADJ
taxlaw-2841	286	57	transactions	transaction	NOUN
taxlaw-2841	286	58	.	.	PUNCT
taxlaw-2841	287	1	this	this	PRON
taxlaw-2841	287	2	is	be	AUX
taxlaw-2841	287	3	because	because	SCONJ
taxlaw-2841	287	4	there	there	PRON
taxlaw-2841	287	5	are	be	VERB
taxlaw-2841	287	6	many	many	ADJ
taxlaw-2841	287	7	holes	hole	NOUN
taxlaw-2841	287	8	in	in	ADP
taxlaw-2841	287	9	the	the	DET
taxlaw-2841	287	10	current	current	ADJ
taxlaw-2841	287	11	domestic	domestic	ADJ
taxlaw-2841	287	12	u.s	u.s	PROPN
taxlaw-2841	287	13	.	.	PROPN
taxlaw-2841	287	14	law	law	NOUN
taxlaw-2841	287	15	governing	govern	VERB
taxlaw-2841	287	16	the	the	DET
taxlaw-2841	287	17	taxation	taxation	NOUN
taxlaw-2841	287	18	of	of	ADP
taxlaw-2841	287	19	international	international	ADJ
taxlaw-2841	287	20	transactions	transaction	NOUN
taxlaw-2841	287	21	that	that	PRON
taxlaw-2841	287	22	can	can	AUX
taxlaw-2841	287	23	be	be	AUX
taxlaw-2841	287	24	exploited	exploit	VERB
taxlaw-2841	287	25	to	to	PART
taxlaw-2841	287	26	avoid	avoid	VERB
taxlaw-2841	287	27	taxation	taxation	NOUN
taxlaw-2841	287	28	,	,	PUNCT
taxlaw-2841	287	29	such	such	ADJ
taxlaw-2841	287	30	as	as	ADP
taxlaw-2841	287	31	deferral	deferral	ADJ
taxlaw-2841	287	32	,	,	PUNCT
taxlaw-2841	287	33	the	the	DET
taxlaw-2841	287	34	check	check	NOUN
taxlaw-2841	287	35	the	the	DET
taxlaw-2841	287	36	box	box	NOUN
taxlaw-2841	287	37	regulations	regulation	NOUN
taxlaw-2841	287	38	or	or	CCONJ
taxlaw-2841	287	39	the	the	DET
taxlaw-2841	287	40	definition	definition	NOUN
taxlaw-2841	287	41	of	of	ADP
taxlaw-2841	287	42	corporate	corporate	ADJ
taxlaw-2841	287	43	residency	residency	NOUN
taxlaw-2841	287	44	.	.	PUNCT
taxlaw-2841	288	1	additionally	additionally	ADV
taxlaw-2841	288	2	,	,	PUNCT
taxlaw-2841	288	3	there	there	PRON
taxlaw-2841	288	4	are	be	VERB
taxlaw-2841	288	5	a	a	DET
taxlaw-2841	288	6	significant	significant	ADJ
taxlaw-2841	288	7	number	number	NOUN
taxlaw-2841	288	8	of	of	ADP
taxlaw-2841	288	9	holes	hole	NOUN
taxlaw-2841	288	10	in	in	ADP
taxlaw-2841	288	11	the	the	DET
taxlaw-2841	288	12	treaty	treaty	NOUN
taxlaw-2841	288	13	network	network	NOUN
taxlaw-2841	288	14	and	and	CCONJ
taxlaw-2841	288	15	worldwide	worldwide	ADJ
taxlaw-2841	288	16	international	international	ADJ
taxlaw-2841	288	17	tax	tax	NOUN
taxlaw-2841	288	18	regime	regime	NOUN
taxlaw-2841	288	19	because	because	SCONJ
taxlaw-2841	288	20	each	each	DET
taxlaw-2841	288	21	jurisdiction	jurisdiction	NOUN
taxlaw-2841	288	22	in	in	ADP
taxlaw-2841	288	23	the	the	DET
taxlaw-2841	288	24	world	world	NOUN
taxlaw-2841	288	25	is	be	AUX
taxlaw-2841	288	26	sovereign	sovereign	ADJ
taxlaw-2841	288	27	to	to	PART
taxlaw-2841	288	28	determine	determine	VERB
taxlaw-2841	288	29	its	its	PRON
taxlaw-2841	288	30	own	own	ADJ
taxlaw-2841	288	31	tax	tax	NOUN
taxlaw-2841	288	32	law	law	NOUN
taxlaw-2841	288	33	and	and	CCONJ
taxlaw-2841	288	34	several	several	ADJ
taxlaw-2841	288	35	jurisdictions	jurisdiction	NOUN
taxlaw-2841	288	36	enact	enact	VERB
taxlaw-2841	288	37	low	low	ADJ
taxlaw-2841	288	38	or	or	CCONJ
taxlaw-2841	288	39	no	no	DET
taxlaw-2841	288	40	tax	tax	NOUN
taxlaw-2841	288	41	regimes	regime	NOUN
taxlaw-2841	288	42	for	for	ADP
taxlaw-2841	288	43	the	the	DET
taxlaw-2841	288	44	specific	specific	ADJ
taxlaw-2841	288	45	purpose	purpose	NOUN
taxlaw-2841	288	46	of	of	ADP
taxlaw-2841	288	47	attracting	attract	VERB
taxlaw-2841	288	48	63	63	NUM
taxlaw-2841	288	49	recently	recently	ADV
taxlaw-2841	288	50	,	,	PUNCT
taxlaw-2841	288	51	section	section	NOUN
taxlaw-2841	288	52	43	43	NUM
taxlaw-2841	288	53	of	of	ADP
taxlaw-2841	288	54	the	the	DET
taxlaw-2841	288	55	finance	finance	NOUN
taxlaw-2841	288	56	act	act	NOUN
taxlaw-2841	288	57	of	of	ADP
taxlaw-2841	288	58	2014	2014	NUM
taxlaw-2841	288	59	changed	change	VERB
taxlaw-2841	288	60	the	the	DET
taxlaw-2841	288	61	irish	irish	ADJ
taxlaw-2841	288	62	law	law	NOUN
taxlaw-2841	288	63	.	.	PUNCT
taxlaw-2841	289	1	all	all	DET
taxlaw-2841	289	2	corporations	corporation	NOUN
taxlaw-2841	289	3	incorporated	incorporate	VERB
taxlaw-2841	289	4	in	in	ADP
taxlaw-2841	289	5	ireland	ireland	PROPN
taxlaw-2841	289	6	after	after	ADP
taxlaw-2841	289	7	january	january	PROPN
taxlaw-2841	289	8	1	1	NUM
taxlaw-2841	289	9	,	,	PUNCT
taxlaw-2841	289	10	2015	2015	NUM
taxlaw-2841	289	11	will	will	AUX
taxlaw-2841	289	12	be	be	AUX
taxlaw-2841	289	13	deemed	deem	VERB
taxlaw-2841	289	14	to	to	PART
taxlaw-2841	289	15	be	be	AUX
taxlaw-2841	289	16	irish	irish	ADJ
taxlaw-2841	289	17	corporations	corporation	NOUN
taxlaw-2841	289	18	,	,	PUNCT
taxlaw-2841	289	19	regardless	regardless	ADV
taxlaw-2841	289	20	of	of	ADP
taxlaw-2841	289	21	the	the	DET
taxlaw-2841	289	22	location	location	NOUN
taxlaw-2841	289	23	of	of	ADP
taxlaw-2841	289	24	their	their	PRON
taxlaw-2841	289	25	headquarters	headquarters	NOUN
taxlaw-2841	289	26	.	.	PUNCT
taxlaw-2841	290	1	however	however	ADV
taxlaw-2841	290	2	,	,	PUNCT
taxlaw-2841	290	3	bilateral	bilateral	ADJ
taxlaw-2841	290	4	treaties	treaty	NOUN
taxlaw-2841	290	5	between	between	ADP
taxlaw-2841	290	6	ireland	ireland	PROPN
taxlaw-2841	290	7	and	and	CCONJ
taxlaw-2841	290	8	other	other	ADJ
taxlaw-2841	290	9	jurisdictions	jurisdiction	NOUN
taxlaw-2841	290	10	that	that	PRON
taxlaw-2841	290	11	codify	codify	VERB
taxlaw-2841	290	12	the	the	DET
taxlaw-2841	290	13	management	management	NOUN
taxlaw-2841	290	14	test	test	NOUN
taxlaw-2841	290	15	,	,	PUNCT
taxlaw-2841	290	16	such	such	ADJ
taxlaw-2841	290	17	as	as	ADP
taxlaw-2841	290	18	those	those	PRON
taxlaw-2841	290	19	with	with	ADP
taxlaw-2841	290	20	malta	malta	PROPN
taxlaw-2841	290	21	and	and	CCONJ
taxlaw-2841	290	22	united	united	PROPN
taxlaw-2841	290	23	arab	arab	PROPN
taxlaw-2841	290	24	emirates	emirates	PROPN
taxlaw-2841	290	25	,	,	PUNCT
taxlaw-2841	290	26	are	be	AUX
taxlaw-2841	290	27	exempted	exempt	VERB
taxlaw-2841	290	28	.	.	PUNCT
taxlaw-2841	291	1	finance	finance	NOUN
taxlaw-2841	291	2	act	act	PROPN
taxlaw-2841	291	3	2014	2014	NUM
taxlaw-2841	291	4	(	(	PUNCT
taxlaw-2841	291	5	act	act	VERB
taxlaw-2841	291	6	no	no	INTJ
taxlaw-2841	291	7	.	.	PUNCT
taxlaw-2841	291	8	37/2014	37/2014	NUM
taxlaw-2841	291	9	)	)	PUNCT
taxlaw-2841	291	10	(	(	PUNCT
taxlaw-2841	291	11	ir	ir	PROPN
taxlaw-2841	291	12	.	.	PROPN
taxlaw-2841	291	13	)	)	PUNCT
taxlaw-2841	291	14	,	,	PUNCT
taxlaw-2841	291	15	http://www.irishstatutebook.ie/eli/2014/act/37/enacted/en/pdf	http://www.irishstatutebook.ie/eli/2014/act/37/enacted/en/pdf	NOUN
taxlaw-2841	292	1	[	[	X
taxlaw-2841	292	2	http://perma.cc/77nvlf4h	http://perma.cc/77nvlf4h	X
taxlaw-2841	292	3	]	]	X
taxlaw-2841	292	4	.	.	PUNCT
taxlaw-2841	293	1	the	the	DET
taxlaw-2841	293	2	results	result	NOUN
taxlaw-2841	293	3	of	of	ADP
taxlaw-2841	293	4	these	these	DET
taxlaw-2841	293	5	changes	change	NOUN
taxlaw-2841	293	6	on	on	ADP
taxlaw-2841	293	7	the	the	DET
taxlaw-2841	293	8	avoidance	avoidance	NOUN
taxlaw-2841	293	9	strategy	strategy	NOUN
taxlaw-2841	293	10	are	be	AUX
taxlaw-2841	293	11	not	not	PART
taxlaw-2841	293	12	fully	fully	ADV
taxlaw-2841	293	13	clear	clear	ADJ
taxlaw-2841	293	14	yet	yet	ADV
taxlaw-2841	293	15	.	.	PUNCT
taxlaw-2841	294	1	64	64	NUM
taxlaw-2841	294	2	kleinbard	kleinbard	ADJ
taxlaw-2841	294	3	,	,	PUNCT
taxlaw-2841	294	4	supra	supra	PROPN
taxlaw-2841	294	5	note	note	PROPN
taxlaw-2841	294	6	62	62	NUM
taxlaw-2841	294	7	,	,	PUNCT
taxlaw-2841	294	8	at	at	ADP
taxlaw-2841	294	9	707	707	NUM
taxlaw-2841	294	10	-	-	SYM
taxlaw-2841	294	11	13	13	NUM
taxlaw-2841	294	12	.	.	NOUN
taxlaw-2841	294	13	2017	2017	NUM
taxlaw-2841	294	14	]	]	PUNCT
taxlaw-2841	294	15	minimum	minimum	ADJ
taxlaw-2841	294	16	global	global	ADJ
taxlaw-2841	294	17	effective	effective	ADJ
taxlaw-2841	294	18	corporate	corporate	ADJ
taxlaw-2841	294	19	tax	tax	NOUN
taxlaw-2841	294	20	rate	rate	NOUN
taxlaw-2841	294	21	19	19	NUM
taxlaw-2841	294	22	foreign	foreign	ADJ
taxlaw-2841	294	23	investors	investor	NOUN
taxlaw-2841	294	24	,	,	PUNCT
taxlaw-2841	294	25	and	and	CCONJ
taxlaw-2841	294	26	there	there	PRON
taxlaw-2841	294	27	is	be	VERB
taxlaw-2841	294	28	not	not	PART
taxlaw-2841	294	29	enough	enough	ADJ
taxlaw-2841	294	30	coordination	coordination	NOUN
taxlaw-2841	294	31	between	between	ADP
taxlaw-2841	294	32	the	the	DET
taxlaw-2841	294	33	tax	tax	NOUN
taxlaw-2841	294	34	jurisdictions	jurisdiction	NOUN
taxlaw-2841	294	35	.	.	PUNCT
taxlaw-2841	295	1	as	as	ADP
taxlaw-2841	295	2	a	a	DET
taxlaw-2841	295	3	result	result	NOUN
taxlaw-2841	295	4	,	,	PUNCT
taxlaw-2841	295	5	the	the	DET
taxlaw-2841	295	6	holes	hole	NOUN
taxlaw-2841	295	7	in	in	ADP
taxlaw-2841	295	8	the	the	DET
taxlaw-2841	295	9	treaty	treaty	NOUN
taxlaw-2841	295	10	network	network	NOUN
taxlaw-2841	295	11	and	and	CCONJ
taxlaw-2841	295	12	in	in	ADP
taxlaw-2841	295	13	the	the	DET
taxlaw-2841	295	14	worldwide	worldwide	ADJ
taxlaw-2841	295	15	international	international	ADJ
taxlaw-2841	295	16	tax	tax	NOUN
taxlaw-2841	295	17	regime	regime	NOUN
taxlaw-2841	295	18	can	can	AUX
taxlaw-2841	295	19	also	also	ADV
taxlaw-2841	295	20	be	be	AUX
taxlaw-2841	295	21	used	use	VERB
taxlaw-2841	295	22	to	to	PART
taxlaw-2841	295	23	avoid	avoid	VERB
taxlaw-2841	295	24	taxation	taxation	NOUN
taxlaw-2841	295	25	,	,	PUNCT
taxlaw-2841	295	26	especially	especially	ADV
taxlaw-2841	295	27	corporate	corporate	ADJ
taxlaw-2841	295	28	tax	tax	NOUN
taxlaw-2841	295	29	by	by	ADP
taxlaw-2841	295	30	multinationals	multinational	NOUN
taxlaw-2841	295	31	in	in	ADP
taxlaw-2841	295	32	the	the	DET
taxlaw-2841	295	33	global	global	ADJ
taxlaw-2841	295	34	digital	digital	ADJ
taxlaw-2841	295	35	economy	economy	NOUN
taxlaw-2841	295	36	.	.	PUNCT
taxlaw-2841	296	1	thus	thus	ADV
taxlaw-2841	296	2	,	,	PUNCT
taxlaw-2841	296	3	the	the	DET
taxlaw-2841	296	4	greatest	great	ADJ
taxlaw-2841	296	5	challenge	challenge	NOUN
taxlaw-2841	296	6	is	be	AUX
taxlaw-2841	296	7	limiting	limit	VERB
taxlaw-2841	296	8	,	,	PUNCT
taxlaw-2841	296	9	if	if	SCONJ
taxlaw-2841	296	10	not	not	PART
taxlaw-2841	296	11	eliminating	eliminate	VERB
taxlaw-2841	296	12	,	,	PUNCT
taxlaw-2841	296	13	international	international	ADJ
taxlaw-2841	296	14	corporate	corporate	ADJ
taxlaw-2841	296	15	tax	tax	NOUN
taxlaw-2841	296	16	avoidance	avoidance	NOUN
taxlaw-2841	296	17	,	,	PUNCT
taxlaw-2841	296	18	which	which	PRON
taxlaw-2841	296	19	threatens	threaten	VERB
taxlaw-2841	296	20	democracy	democracy	NOUN
taxlaw-2841	296	21	,	,	PUNCT
taxlaw-2841	296	22	and	and	CCONJ
taxlaw-2841	296	23	the	the	DET
taxlaw-2841	296	24	global	global	ADJ
taxlaw-2841	296	25	economy	economy	NOUN
taxlaw-2841	296	26	and	and	CCONJ
taxlaw-2841	296	27	society	society	NOUN
taxlaw-2841	296	28	,	,	PUNCT
taxlaw-2841	296	29	in	in	ADP
taxlaw-2841	296	30	a	a	DET
taxlaw-2841	296	31	timely	timely	ADJ
taxlaw-2841	296	32	and	and	CCONJ
taxlaw-2841	296	33	appropriate	appropriate	ADJ
taxlaw-2841	296	34	manner	manner	NOUN
taxlaw-2841	296	35	.	.	PUNCT
taxlaw-2841	297	1	65	65	NUM
taxlaw-2841	297	2	in	in	ADP
taxlaw-2841	297	3	this	this	DET
taxlaw-2841	297	4	paper	paper	NOUN
taxlaw-2841	297	5	,	,	PUNCT
taxlaw-2841	297	6	i	i	PRON
taxlaw-2841	297	7	concentrate	concentrate	VERB
taxlaw-2841	297	8	on	on	ADP
taxlaw-2841	297	9	the	the	DET
taxlaw-2841	297	10	u.s	u.s	PROPN
taxlaw-2841	297	11	.	.	PROPN
taxlaw-2841	297	12	its	its	PRON
taxlaw-2841	297	13	international	international	ADJ
taxlaw-2841	297	14	tax	tax	NOUN
taxlaw-2841	297	15	regime	regime	NOUN
taxlaw-2841	297	16	and	and	CCONJ
taxlaw-2841	297	17	multinationals	multinational	NOUN
taxlaw-2841	297	18	as	as	ADP
taxlaw-2841	297	19	the	the	DET
taxlaw-2841	297	20	leading	lead	VERB
taxlaw-2841	297	21	economy	economy	NOUN
taxlaw-2841	297	22	and	and	CCONJ
taxlaw-2841	297	23	player	player	NOUN
taxlaw-2841	297	24	in	in	ADP
taxlaw-2841	297	25	the	the	DET
taxlaw-2841	297	26	international	international	ADJ
taxlaw-2841	297	27	tax	tax	NOUN
taxlaw-2841	297	28	arena	arena	NOUN
taxlaw-2841	297	29	.	.	PUNCT
taxlaw-2841	298	1	c.	c.	NOUN
taxlaw-2841	299	1	the	the	DET
taxlaw-2841	299	2	data	datum	NOUN
taxlaw-2841	299	3	the	the	DET
taxlaw-2841	299	4	data	datum	NOUN
taxlaw-2841	299	5	on	on	ADP
taxlaw-2841	299	6	international	international	ADJ
taxlaw-2841	299	7	corporate	corporate	ADJ
taxlaw-2841	299	8	tax	tax	NOUN
taxlaw-2841	299	9	avoidance	avoidance	NOUN
taxlaw-2841	299	10	is	be	AUX
taxlaw-2841	299	11	immense.66	immense.66	ADP
taxlaw-2841	299	12	a	a	DET
taxlaw-2841	299	13	recent	recent	ADJ
taxlaw-2841	299	14	document	document	NOUN
taxlaw-2841	299	15	by	by	ADP
taxlaw-2841	299	16	twenty	twenty	NUM
taxlaw-2841	299	17	-	-	PUNCT
taxlaw-2841	299	18	four	four	NUM
taxlaw-2841	299	19	international	international	ADJ
taxlaw-2841	299	20	tax	tax	NOUN
taxlaw-2841	299	21	experts	expert	NOUN
taxlaw-2841	299	22	addresses	address	VERB
taxlaw-2841	299	23	current	current	ADJ
taxlaw-2841	299	24	tax	tax	NOUN
taxlaw-2841	299	25	reform	reform	NOUN
taxlaw-2841	299	26	efforts	effort	NOUN
taxlaw-2841	299	27	in	in	ADP
taxlaw-2841	299	28	congress	congress	PROPN
taxlaw-2841	299	29	,	,	PUNCT
taxlaw-2841	299	30	and	and	CCONJ
taxlaw-2841	299	31	includes	include	VERB
taxlaw-2841	299	32	a	a	DET
taxlaw-2841	299	33	comprehensive	comprehensive	ADJ
taxlaw-2841	299	34	and	and	CCONJ
taxlaw-2841	299	35	precise	precise	ADJ
taxlaw-2841	299	36	summary	summary	NOUN
taxlaw-2841	299	37	of	of	ADP
taxlaw-2841	299	38	the	the	DET
taxlaw-2841	299	39	data	datum	NOUN
taxlaw-2841	299	40	,	,	PUNCT
taxlaw-2841	299	41	as	as	ADV
taxlaw-2841	299	42	well	well	ADV
taxlaw-2841	299	43	as	as	ADP
taxlaw-2841	299	44	a	a	DET
taxlaw-2841	299	45	bibliography	bibliography	NOUN
taxlaw-2841	299	46	of	of	ADP
taxlaw-2841	299	47	some	some	PRON
taxlaw-2841	299	48	of	of	ADP
taxlaw-2841	299	49	the	the	DET
taxlaw-2841	299	50	best	good	ADJ
taxlaw-2841	299	51	scholarly	scholarly	ADJ
taxlaw-2841	299	52	research	research	NOUN
taxlaw-2841	299	53	to	to	ADP
taxlaw-2841	299	54	date	date	NOUN
taxlaw-2841	299	55	showing	show	VERB
taxlaw-2841	299	56	how	how	SCONJ
taxlaw-2841	299	57	the	the	DET
taxlaw-2841	299	58	current	current	ADJ
taxlaw-2841	299	59	tax	tax	NOUN
taxlaw-2841	299	60	system	system	NOUN
taxlaw-2841	299	61	enables	enable	VERB
taxlaw-2841	299	62	u.s	u.s	PROPN
taxlaw-2841	299	63	.	.	PROPN
taxlaw-2841	299	64	firms	firm	NOUN
taxlaw-2841	299	65	to	to	PART
taxlaw-2841	299	66	pay	pay	VERB
taxlaw-2841	299	67	relatively	relatively	ADV
taxlaw-2841	299	68	low	low	ADJ
taxlaw-2841	299	69	effective	effective	ADJ
taxlaw-2841	299	70	corporate	corporate	ADJ
taxlaw-2841	299	71	tax	tax	NOUN
taxlaw-2841	299	72	rates.67	rates.67	NOUN
taxlaw-2841	299	73	the	the	DET
taxlaw-2841	299	74	experts	expert	NOUN
taxlaw-2841	299	75	open	open	ADJ
taxlaw-2841	299	76	by	by	ADP
taxlaw-2841	299	77	emphasizing	emphasize	VERB
taxlaw-2841	299	78	that	that	SCONJ
taxlaw-2841	299	79	u.s	u.s	PROPN
taxlaw-2841	299	80	.	.	PROPN
taxlaw-2841	299	81	corporations	corporation	NOUN
taxlaw-2841	299	82	are	be	AUX
taxlaw-2841	299	83	more	more	ADV
taxlaw-2841	299	84	profitable	profitable	ADJ
taxlaw-2841	299	85	than	than	ADP
taxlaw-2841	299	86	ever	ever	ADV
taxlaw-2841	299	87	,	,	PUNCT
taxlaw-2841	299	88	with	with	ADP
taxlaw-2841	299	89	$	$	SYM
taxlaw-2841	299	90	1.8	1.8	NUM
taxlaw-2841	299	91	trillion	trillion	NUM
taxlaw-2841	299	92	in	in	ADP
taxlaw-2841	299	93	profits	profit	NOUN
taxlaw-2841	299	94	in	in	ADP
taxlaw-2841	299	95	the	the	DET
taxlaw-2841	299	96	second	second	ADJ
taxlaw-2841	299	97	quarter	quarter	NOUN
taxlaw-2841	299	98	of	of	ADP
taxlaw-2841	299	99	2015	2015	NUM
taxlaw-2841	299	100	alone	alone	ADV
taxlaw-2841	299	101	.	.	PUNCT
taxlaw-2841	300	1	their	their	PRON
taxlaw-2841	300	2	profits	profit	NOUN
taxlaw-2841	300	3	as	as	ADP
taxlaw-2841	300	4	a	a	DET
taxlaw-2841	300	5	share	share	NOUN
taxlaw-2841	300	6	of	of	ADP
taxlaw-2841	300	7	gdp	gdp	NOUN
taxlaw-2841	300	8	–	–	PUNCT
taxlaw-2841	300	9	at	at	ADP
taxlaw-2841	300	10	9.8	9.8	NUM
taxlaw-2841	300	11	%	%	NOUN
taxlaw-2841	300	12	–	–	PUNCT
taxlaw-2841	300	13	are	be	AUX
taxlaw-2841	300	14	nearly	nearly	ADV
taxlaw-2841	300	15	at	at	ADP
taxlaw-2841	300	16	all	all	DET
taxlaw-2841	300	17	-	-	PUNCT
taxlaw-2841	300	18	time	time	NOUN
taxlaw-2841	300	19	highs	high	NOUN
taxlaw-2841	300	20	.	.	PUNCT
taxlaw-2841	301	1	however	however	ADV
taxlaw-2841	301	2	,	,	PUNCT
taxlaw-2841	301	3	their	their	PRON
taxlaw-2841	301	4	u.s	u.s	PROPN
taxlaw-2841	301	5	.	.	PROPN
taxlaw-2841	301	6	taxes	taxis	NOUN
taxlaw-2841	301	7	as	as	ADP
taxlaw-2841	301	8	a	a	DET
taxlaw-2841	301	9	share	share	NOUN
taxlaw-2841	301	10	of	of	ADP
taxlaw-2841	301	11	gdp	gdp	NOUN
taxlaw-2841	301	12	are	be	AUX
taxlaw-2841	301	13	just	just	ADV
taxlaw-2841	301	14	2	2	NUM
taxlaw-2841	301	15	%	%	NOUN
taxlaw-2841	301	16	,	,	PUNCT
taxlaw-2841	301	17	near	near	ADP
taxlaw-2841	301	18	all	all	DET
taxlaw-2841	301	19	-	-	PUNCT
taxlaw-2841	301	20	time	time	NOUN
taxlaw-2841	301	21	lows	low	NOUN
taxlaw-2841	301	22	.	.	PUNCT
taxlaw-2841	302	1	additionally	additionally	ADV
taxlaw-2841	302	2	,	,	PUNCT
taxlaw-2841	302	3	u.s	u.s	PROPN
taxlaw-2841	302	4	.	.	PROPN
taxlaw-2841	302	5	corporate	corporate	ADJ
taxlaw-2841	302	6	taxes	taxis	NOUN
taxlaw-2841	302	7	as	as	ADP
taxlaw-2841	302	8	a	a	DET
taxlaw-2841	302	9	share	share	NOUN
taxlaw-2841	302	10	of	of	ADP
taxlaw-2841	302	11	federal	federal	ADJ
taxlaw-2841	302	12	revenue	revenue	NOUN
taxlaw-2841	302	13	have	have	AUX
taxlaw-2841	302	14	plummeted	plummet	VERB
taxlaw-2841	302	15	from	from	ADP
taxlaw-2841	302	16	32.1	32.1	NUM
taxlaw-2841	302	17	%	%	NOUN
taxlaw-2841	302	18	in	in	ADP
taxlaw-2841	302	19	1952	1952	NUM
taxlaw-2841	302	20	to	to	ADP
taxlaw-2841	302	21	10.6	10.6	NUM
taxlaw-2841	302	22	%	%	NOUN
taxlaw-2841	302	23	in	in	ADP
taxlaw-2841	302	24	2014	2014	NUM
taxlaw-2841	302	25	.	.	PUNCT
taxlaw-2841	303	1	according	accord	VERB
taxlaw-2841	303	2	to	to	ADP
taxlaw-2841	303	3	the	the	DET
taxlaw-2841	303	4	irs	irs	PROPN
taxlaw-2841	303	5	statistics	statistic	NOUN
taxlaw-2841	303	6	of	of	ADP
taxlaw-2841	303	7	income	income	NOUN
taxlaw-2841	303	8	,	,	PUNCT
taxlaw-2841	303	9	17	17	NUM
taxlaw-2841	303	10	%	%	NOUN
taxlaw-2841	303	11	of	of	ADP
taxlaw-2841	303	12	u.s	u.s	PROPN
taxlaw-2841	303	13	.	.	PROPN
taxlaw-2841	303	14	corporate	corporate	ADJ
taxlaw-2841	303	15	foreign	foreign	ADJ
taxlaw-2841	303	16	earnings	earning	NOUN
taxlaw-2841	303	17	and	and	CCONJ
taxlaw-2841	303	18	profits	profit	NOUN
taxlaw-2841	303	19	in	in	ADP
taxlaw-2841	303	20	2010	2010	NUM
taxlaw-2841	303	21	were	be	AUX
taxlaw-2841	303	22	earned	earn	VERB
taxlaw-2841	303	23	in	in	ADP
taxlaw-2841	303	24	corporations	corporation	NOUN
taxlaw-2841	303	25	incorporated	incorporate	VERB
taxlaw-2841	303	26	in	in	ADP
taxlaw-2841	303	27	bermuda	bermuda	NOUN
taxlaw-2841	303	28	and	and	CCONJ
taxlaw-2841	303	29	the	the	DET
taxlaw-2841	303	30	cayman	cayman	NOUN
taxlaw-2841	303	31	islands.68	islands.68	PROPN
taxlaw-2841	303	32	jason	jason	PROPN
taxlaw-2841	303	33	furman	furman	PROPN
taxlaw-2841	303	34	,	,	PUNCT
taxlaw-2841	303	35	the	the	DET
taxlaw-2841	303	36	former	former	ADJ
taxlaw-2841	303	37	chairman	chairman	NOUN
taxlaw-2841	303	38	of	of	ADP
taxlaw-2841	303	39	the	the	DET
taxlaw-2841	303	40	president	president	NOUN
taxlaw-2841	303	41	’s	’s	PART
taxlaw-2841	303	42	council	council	PROPN
taxlaw-2841	303	43	of	of	ADP
taxlaw-2841	303	44	economic	economic	ADJ
taxlaw-2841	303	45	advisers	adviser	NOUN
taxlaw-2841	303	46	,	,	PUNCT
taxlaw-2841	303	47	seized	seize	VERB
taxlaw-2841	303	48	on	on	ADP
taxlaw-2841	303	49	this	this	PRON
taxlaw-2841	303	50	—	—	PUNCT
taxlaw-2841	303	51	when	when	SCONJ
taxlaw-2841	303	52	,	,	PUNCT
taxlaw-2841	303	53	addressing	address	VERB
taxlaw-2841	303	54	a	a	DET
taxlaw-2841	303	55	group	group	NOUN
taxlaw-2841	303	56	of	of	ADP
taxlaw-2841	303	57	law	law	NOUN
taxlaw-2841	303	58	students	student	NOUN
taxlaw-2841	303	59	at	at	ADP
taxlaw-2841	303	60	nyu	nyu	PROPN
taxlaw-2841	303	61	,	,	PUNCT
taxlaw-2841	303	62	he	he	PRON
taxlaw-2841	303	63	said	say	VERB
taxlaw-2841	303	64	,	,	PUNCT
taxlaw-2841	303	65	“	"	PUNCT
taxlaw-2841	303	66	i	i	PRON
taxlaw-2841	303	67	feel	feel	VERB
taxlaw-2841	303	68	safe	safe	ADJ
taxlaw-2841	303	69	in	in	ADP
taxlaw-2841	303	70	saying	say	VERB
taxlaw-2841	303	71	that	that	SCONJ
taxlaw-2841	303	72	the	the	DET
taxlaw-2841	303	73	fact	fact	NOUN
taxlaw-2841	303	74	that	that	SCONJ
taxlaw-2841	303	75	,	,	PUNCT
taxlaw-2841	303	76	in	in	ADP
taxlaw-2841	303	77	2010	2010	NUM
taxlaw-2841	303	78	,	,	PUNCT
taxlaw-2841	303	79	u.s.controlled	u.s.controlled	ADJ
taxlaw-2841	303	80	foreign	foreign	ADJ
taxlaw-2841	303	81	corporation	corporation	NOUN
taxlaw-2841	303	82	profits	profit	NOUN
taxlaw-2841	303	83	represent	represent	VERB
taxlaw-2841	303	84	1,578	1,578	NUM
taxlaw-2841	303	85	%	%	NOUN
taxlaw-2841	303	86	of	of	ADP
taxlaw-2841	303	87	bermuda	bermuda	PROPN
taxlaw-2841	303	88	’s	’s	PART
taxlaw-2841	303	89	g.d.p	g.d.p	NOUN
taxlaw-2841	303	90	.	.	PUNCT
taxlaw-2841	304	1	and	and	CCONJ
taxlaw-2841	304	2	even	even	ADV
taxlaw-2841	304	3	15	15	NUM
taxlaw-2841	304	4	%	%	NOUN
taxlaw-2841	304	5	of	of	ADP
taxlaw-2841	304	6	the	the	DET
taxlaw-2841	304	7	netherlands	netherlands	PROPN
taxlaw-2841	304	8	’	'	PUNCT
taxlaw-2841	304	9	g.d.p	g.d.p	NOUN
taxlaw-2841	304	10	.	.	PUNCT
taxlaw-2841	305	1	probably	probably	ADV
taxlaw-2841	305	2	does	do	AUX
taxlaw-2841	305	3	not	not	PART
taxlaw-2841	305	4	simply	simply	ADV
taxlaw-2841	305	5	reflect	reflect	VERB
taxlaw-2841	305	6	business	business	NOUN
taxlaw-2841	305	7	decisions	decision	NOUN
taxlaw-2841	305	8	made	make	VERB
taxlaw-2841	305	9	for	for	ADP
taxlaw-2841	305	10	purely	purely	ADV
taxlaw-2841	305	11	business	business	NOUN
taxlaw-2841	306	1	reasons”.69	reasons”.69	X
taxlaw-2841	307	1	i	i	PRON
taxlaw-2841	307	2	will	will	AUX
taxlaw-2841	307	3	concentrate	concentrate	VERB
taxlaw-2841	307	4	on	on	ADP
taxlaw-2841	307	5	studies	study	NOUN
taxlaw-2841	307	6	of	of	ADP
taxlaw-2841	307	7	effective	effective	ADJ
taxlaw-2841	307	8	corporate	corporate	ADJ
taxlaw-2841	307	9	tax	tax	NOUN
taxlaw-2841	307	10	rates	rate	NOUN
taxlaw-2841	307	11	,	,	PUNCT
taxlaw-2841	307	12	as	as	SCONJ
taxlaw-2841	307	13	i	i	PRON
taxlaw-2841	307	14	find	find	VERB
taxlaw-2841	307	15	these	these	DET
taxlaw-2841	307	16	studies	study	NOUN
taxlaw-2841	307	17	most	most	ADV
taxlaw-2841	307	18	related	related	ADJ
taxlaw-2841	307	19	to	to	ADP
taxlaw-2841	307	20	my	my	PRON
taxlaw-2841	307	21	proposal	proposal	NOUN
taxlaw-2841	307	22	,	,	PUNCT
taxlaw-2841	307	23	although	although	SCONJ
taxlaw-2841	307	24	they	they	PRON
taxlaw-2841	307	25	use	use	VERB
taxlaw-2841	307	26	several	several	ADJ
taxlaw-2841	307	27	and	and	CCONJ
taxlaw-2841	307	28	different	different	ADJ
taxlaw-2841	307	29	methods	method	NOUN
taxlaw-2841	307	30	for	for	ADP
taxlaw-2841	307	31	defining	define	VERB
taxlaw-2841	307	32	and	and	CCONJ
taxlaw-2841	307	33	measuring	measure	VERB
taxlaw-2841	307	34	the	the	DET
taxlaw-2841	307	35	effective	effective	ADJ
taxlaw-2841	307	36	corporate	corporate	ADJ
taxlaw-2841	307	37	tax	tax	NOUN
taxlaw-2841	307	38	rate.70	rate.70	NOUN
taxlaw-2841	307	39	generally	generally	ADV
taxlaw-2841	307	40	speaking	speak	VERB
taxlaw-2841	307	41	,	,	PUNCT
taxlaw-2841	307	42	effective	effective	ADJ
taxlaw-2841	307	43	corporate	corporate	ADJ
taxlaw-2841	307	44	tax	tax	NOUN
taxlaw-2841	307	45	rate	rate	NOUN
taxlaw-2841	307	46	is	be	AUX
taxlaw-2841	307	47	understood	understand	VERB
taxlaw-2841	307	48	,	,	PUNCT
taxlaw-2841	307	49	backward	backward	ADV
taxlaw-2841	307	50	looking	look	VERB
taxlaw-2841	307	51	,	,	PUNCT
taxlaw-2841	307	52	as	as	ADP
taxlaw-2841	307	53	the	the	DET
taxlaw-2841	307	54	ratio	ratio	NOUN
taxlaw-2841	307	55	of	of	ADP
taxlaw-2841	307	56	corporate	corporate	ADJ
taxlaw-2841	307	57	income	income	NOUN
taxlaw-2841	307	58	tax	tax	NOUN
taxlaw-2841	307	59	paid	pay	VERB
taxlaw-2841	307	60	to	to	ADP
taxlaw-2841	307	61	a	a	DET
taxlaw-2841	307	62	pre	pre	ADJ
taxlaw-2841	307	63	-	-	ADJ
taxlaw-2841	307	64	tax	tax	ADJ
taxlaw-2841	307	65	measure	measure	NOUN
taxlaw-2841	307	66	of	of	ADP
taxlaw-2841	307	67	corporate	corporate	ADJ
taxlaw-2841	307	68	profit	profit	NOUN
taxlaw-2841	307	69	over	over	ADP
taxlaw-2841	307	70	a	a	DET
taxlaw-2841	307	71	given	give	VERB
taxlaw-2841	307	72	period	period	NOUN
taxlaw-2841	307	73	of	of	ADP
taxlaw-2841	307	74	time	time	NOUN
taxlaw-2841	307	75	.	.	PUNCT
taxlaw-2841	308	1	a	a	DET
taxlaw-2841	308	2	study	study	NOUN
taxlaw-2841	308	3	65	65	NUM
taxlaw-2841	308	4	see	see	PROPN
taxlaw-2841	308	5	sikes	sikes	PROPN
taxlaw-2841	308	6	,	,	PUNCT
taxlaw-2841	308	7	supra	supra	PROPN
taxlaw-2841	308	8	note	note	PROPN
taxlaw-2841	308	9	11	11	NUM
taxlaw-2841	308	10	.	.	PUNCT
taxlaw-2841	308	11	66	66	NUM
taxlaw-2841	308	12	for	for	ADP
taxlaw-2841	308	13	a	a	DET
taxlaw-2841	308	14	survey	survey	NOUN
taxlaw-2841	308	15	on	on	ADP
taxlaw-2841	308	16	such	such	ADJ
taxlaw-2841	308	17	data	datum	NOUN
taxlaw-2841	308	18	see	see	VERB
taxlaw-2841	308	19	,	,	PUNCT
taxlaw-2841	308	20	zucman	zucman	NOUN
taxlaw-2841	308	21	,	,	PUNCT
taxlaw-2841	308	22	supra	supra	PROPN
taxlaw-2841	308	23	note	note	NOUN
taxlaw-2841	308	24	9	9	NUM
taxlaw-2841	308	25	;	;	PUNCT
taxlaw-2841	308	26	oecd	oecd	NOUN
taxlaw-2841	308	27	,	,	PUNCT
taxlaw-2841	308	28	addressing	address	VERB
taxlaw-2841	308	29	base	base	NOUN
taxlaw-2841	308	30	erosion	erosion	NOUN
taxlaw-2841	308	31	and	and	CCONJ
taxlaw-2841	308	32	profit	profit	NOUN
taxlaw-2841	308	33	shifting	shifting	NOUN
taxlaw-2841	308	34	,	,	PUNCT
taxlaw-2841	308	35	annex	annex	VERB
taxlaw-2841	308	36	b	b	SYM
taxlaw-2841	308	37	(	(	PUNCT
taxlaw-2841	308	38	feb	feb	PROPN
taxlaw-2841	308	39	.	.	PROPN
taxlaw-2841	308	40	12	12	NUM
taxlaw-2841	308	41	,	,	PUNCT
taxlaw-2841	308	42	2013	2013	NUM
taxlaw-2841	308	43	)	)	PUNCT
taxlaw-2841	308	44	;	;	PUNCT
taxlaw-2841	308	45	kevin	kevin	PROPN
taxlaw-2841	308	46	s.	s.	PROPN
taxlaw-2841	308	47	markle	markle	PROPN
taxlaw-2841	308	48	&	&	CCONJ
taxlaw-2841	308	49	douglas	douglas	PROPN
taxlaw-2841	308	50	a.	a.	PROPN
taxlaw-2841	308	51	shackelford	shackelford	PROPN
taxlaw-2841	308	52	,	,	PUNCT
taxlaw-2841	308	53	the	the	DET
taxlaw-2841	308	54	impact	impact	NOUN
taxlaw-2841	308	55	of	of	ADP
taxlaw-2841	308	56	headquarter	headquarter	ADJ
taxlaw-2841	308	57	and	and	CCONJ
taxlaw-2841	308	58	subsidiary	subsidiary	NOUN
taxlaw-2841	308	59	locations	location	NOUN
taxlaw-2841	308	60	on	on	ADP
taxlaw-2841	308	61	multinationals	multinational	NOUN
taxlaw-2841	308	62	’	'	PUNCT
taxlaw-2841	308	63	effective	effective	ADJ
taxlaw-2841	308	64	tax	tax	NOUN
taxlaw-2841	308	65	rates	rate	NOUN
taxlaw-2841	308	66	,	,	PUNCT
taxlaw-2841	308	67	28	28	NUM
taxlaw-2841	308	68	tax	tax	NOUN
taxlaw-2841	308	69	pol’y	pol’y	NOUN
taxlaw-2841	308	70	&	&	CCONJ
taxlaw-2841	308	71	econ	econ	PROPN
taxlaw-2841	308	72	.	.	PUNCT
taxlaw-2841	309	1	33	33	NUM
taxlaw-2841	309	2	(	(	PUNCT
taxlaw-2841	309	3	2014	2014	NUM
taxlaw-2841	309	4	)	)	PUNCT
taxlaw-2841	309	5	.	.	PUNCT
taxlaw-2841	310	1	67	67	NUM
taxlaw-2841	310	2	see	see	NOUN
taxlaw-2841	310	3	am	be	AUX
taxlaw-2841	310	4	.	.	PUNCT
taxlaw-2841	311	1	for	for	ADP
taxlaw-2841	311	2	tax	tax	NOUN
taxlaw-2841	311	3	fairness	fairness	NOUN
taxlaw-2841	311	4	,	,	PUNCT
taxlaw-2841	311	5	24	24	NUM
taxlaw-2841	311	6	international	international	ADJ
taxlaw-2841	311	7	tax	tax	NOUN
taxlaw-2841	311	8	experts	expert	NOUN
taxlaw-2841	311	9	address	address	VERB
taxlaw-2841	311	10	current	current	ADJ
taxlaw-2841	311	11	tax	tax	NOUN
taxlaw-2841	311	12	reform	reform	NOUN
taxlaw-2841	311	13	efforts	effort	NOUN
taxlaw-2841	311	14	in	in	ADP
taxlaw-2841	311	15	congress	congress	PROPN
taxlaw-2841	311	16	(	(	PUNCT
taxlaw-2841	311	17	september	september	PROPN
taxlaw-2841	311	18	25	25	NUM
taxlaw-2841	311	19	,	,	PUNCT
taxlaw-2841	311	20	2015	2015	NUM
taxlaw-2841	311	21	)	)	PUNCT
taxlaw-2841	311	22	,	,	PUNCT
taxlaw-2841	311	23	http://americansfortaxfairness.org/files/24-international-tax-experts-letterto-congress-9-25-15-final-for-printing.pdf	http://americansfortaxfairness.org/files/24-international-tax-experts-letterto-congress-9-25-15-final-for-printing.pdf	X
taxlaw-2841	312	1	[	[	X
taxlaw-2841	312	2	http://perma.cc/77nv-lf4h	http://perma.cc/77nv-lf4h	X
taxlaw-2841	312	3	]	]	X
taxlaw-2841	312	4	.	.	PUNCT
taxlaw-2841	313	1	68	68	NUM
taxlaw-2841	313	2	u.s	u.s	PROPN
taxlaw-2841	313	3	.	.	PROPN
taxlaw-2841	313	4	corporations	corporation	NOUN
taxlaw-2841	313	5	and	and	CCONJ
taxlaw-2841	313	6	their	their	PRON
taxlaw-2841	313	7	controlled	control	VERB
taxlaw-2841	313	8	foreign	foreign	ADJ
taxlaw-2841	313	9	corporations	corporation	NOUN
taxlaw-2841	313	10	by	by	ADP
taxlaw-2841	313	11	selected	select	VERB
taxlaw-2841	313	12	country	country	NOUN
taxlaw-2841	313	13	of	of	ADP
taxlaw-2841	313	14	incorporation	incorporation	NOUN
taxlaw-2841	313	15	of	of	ADP
taxlaw-2841	313	16	controlled	control	VERB
taxlaw-2841	313	17	foreign	foreign	ADJ
taxlaw-2841	313	18	corporation	corporation	NOUN
taxlaw-2841	313	19	,	,	PUNCT
taxlaw-2841	313	20	tax	tax	NOUN
taxlaw-2841	313	21	year	year	NOUN
taxlaw-2841	313	22	2010	2010	NUM
taxlaw-2841	313	23	,	,	PUNCT
taxlaw-2841	313	24	i.r.s	i.r.s	NOUN
taxlaw-2841	313	25	.	.	PUNCT
taxlaw-2841	313	26	,	,	PUNCT
taxlaw-2841	313	27	http://www.irs.gov/uac/soi-tax-statscontrolled-foreign-corporations	http://www.irs.gov/uac/soi-tax-statscontrolled-foreign-corporation	NOUN
taxlaw-2841	313	28	[	[	X
taxlaw-2841	313	29	http://perma.cc/c5b5-kgkl	http://perma.cc/c5b5-kgkl	NOUN
taxlaw-2841	313	30	]	]	PUNCT
taxlaw-2841	313	31	.	.	PUNCT
taxlaw-2841	314	1	69	69	NUM
taxlaw-2841	314	2	patricia	patricia	PROPN
taxlaw-2841	314	3	cohen	cohen	PROPN
taxlaw-2841	314	4	,	,	PUNCT
taxlaw-2841	314	5	a	a	DET
taxlaw-2841	314	6	startling	startling	ADJ
taxlaw-2841	314	7	look	look	NOUN
taxlaw-2841	314	8	at	at	ADP
taxlaw-2841	314	9	how	how	SCONJ
taxlaw-2841	314	10	profits	profit	NOUN
taxlaw-2841	314	11	elude	elude	VERB
taxlaw-2841	314	12	the	the	DET
taxlaw-2841	314	13	taxman	taxman	NOUN
taxlaw-2841	314	14	,	,	PUNCT
taxlaw-2841	314	15	n.y	n.y	PROPN
taxlaw-2841	314	16	.	.	PROPN
taxlaw-2841	314	17	times	times	PROPN
taxlaw-2841	314	18	(	(	PUNCT
taxlaw-2841	314	19	sept	sept	PROPN
taxlaw-2841	314	20	.	.	PROPN
taxlaw-2841	314	21	30	30	NUM
taxlaw-2841	314	22	,	,	PUNCT
taxlaw-2841	314	23	2014	2014	NUM
taxlaw-2841	314	24	)	)	PUNCT
taxlaw-2841	314	25	,	,	PUNCT
taxlaw-2841	314	26	http://www.nytimes.com/2014/10/01/upshot/a-startling-look-at-how-profits-elude-thetaxman.html?abt=0002&abg=0&_r=0	http://www.nytimes.com/2014/10/01/upshot/a-startling-look-at-how-profits-elude-thetaxman.html?abt=0002&abg=0&_r=0	VERB
taxlaw-2841	314	27	[	[	X
taxlaw-2841	314	28	http://perma.cc/tr9j-3qa5	http://perma.cc/tr9j-3qa5	X
taxlaw-2841	314	29	]	]	X
taxlaw-2841	314	30	.	.	PUNCT
taxlaw-2841	315	1	70	70	NUM
taxlaw-2841	315	2	don	don	PROPN
taxlaw-2841	315	3	fullerton	fullerton	PROPN
taxlaw-2841	315	4	,	,	PUNCT
taxlaw-2841	315	5	which	which	DET
taxlaw-2841	315	6	effective	effective	ADJ
taxlaw-2841	315	7	tax	tax	NOUN
taxlaw-2841	315	8	rate	rate	NOUN
taxlaw-2841	315	9	?	?	PUNCT
taxlaw-2841	315	10	2	2	NUM
taxlaw-2841	315	11	(	(	PUNCT
taxlaw-2841	315	12	nat’l	nat’l	NOUN
taxlaw-2841	315	13	.	.	PUNCT
taxlaw-2841	315	14	bureau	bureau	PROPN
taxlaw-2841	315	15	econ	econ	PROPN
taxlaw-2841	315	16	.	.	PUNCT
taxlaw-2841	316	1	res	re	NOUN
taxlaw-2841	316	2	.	.	PROPN
taxlaw-2841	316	3	,	,	PUNCT
taxlaw-2841	316	4	working	work	VERB
taxlaw-2841	316	5	paper	paper	NOUN
taxlaw-2841	316	6	no	no	NOUN
taxlaw-2841	316	7	.	.	PROPN
taxlaw-2841	316	8	1123	1123	NUM
taxlaw-2841	316	9	,	,	PUNCT
taxlaw-2841	316	10	1983	1983	NUM
taxlaw-2841	316	11	)	)	PUNCT
taxlaw-2841	316	12	.	.	PUNCT
taxlaw-2841	317	1	20	20	NUM
taxlaw-2841	317	2	columbia	columbia	PROPN
taxlaw-2841	317	3	journal	journal	PROPN
taxlaw-2841	317	4	of	of	ADP
taxlaw-2841	317	5	tax	tax	NOUN
taxlaw-2841	317	6	law	law	NOUN
taxlaw-2841	317	7	[	[	X
taxlaw-2841	317	8	vol.8:5	vol.8:5	NOUN
taxlaw-2841	317	9	undertaken	undertake	VERB
taxlaw-2841	317	10	by	by	ADP
taxlaw-2841	317	11	citizens	citizen	NOUN
taxlaw-2841	317	12	for	for	ADP
taxlaw-2841	317	13	tax	tax	NOUN
taxlaw-2841	317	14	justice	justice	NOUN
taxlaw-2841	317	15	with	with	ADP
taxlaw-2841	317	16	the	the	DET
taxlaw-2841	317	17	institute	institute	NOUN
taxlaw-2841	317	18	on	on	ADP
taxlaw-2841	317	19	taxation	taxation	NOUN
taxlaw-2841	317	20	and	and	CCONJ
taxlaw-2841	317	21	economic	economic	ADJ
taxlaw-2841	317	22	policy	policy	NOUN
taxlaw-2841	317	23	looked	look	VERB
taxlaw-2841	317	24	at	at	ADP
taxlaw-2841	317	25	the	the	DET
taxlaw-2841	317	26	profits	profit	NOUN
taxlaw-2841	317	27	and	and	CCONJ
taxlaw-2841	317	28	u.s	u.s	PROPN
taxlaw-2841	317	29	.	.	PROPN
taxlaw-2841	317	30	federal	federal	ADJ
taxlaw-2841	317	31	taxes	taxis	NOUN
taxlaw-2841	317	32	of	of	ADP
taxlaw-2841	317	33	the	the	DET
taxlaw-2841	317	34	288	288	NUM
taxlaw-2841	317	35	fortune	fortune	NOUN
taxlaw-2841	317	36	500	500	NUM
taxlaw-2841	317	37	companies	company	NOUN
taxlaw-2841	317	38	that	that	PRON
taxlaw-2841	317	39	have	have	AUX
taxlaw-2841	317	40	been	be	AUX
taxlaw-2841	317	41	consistently	consistently	ADV
taxlaw-2841	317	42	profitable	profitable	ADJ
taxlaw-2841	317	43	in	in	ADP
taxlaw-2841	317	44	each	each	PRON
taxlaw-2841	317	45	of	of	ADP
taxlaw-2841	317	46	the	the	DET
taxlaw-2841	317	47	five	five	NUM
taxlaw-2841	317	48	years	year	NOUN
taxlaw-2841	317	49	between	between	ADP
taxlaw-2841	317	50	2008	2008	NUM
taxlaw-2841	317	51	and	and	CCONJ
taxlaw-2841	317	52	2012	2012	NUM
taxlaw-2841	317	53	.	.	PUNCT
taxlaw-2841	318	1	some	some	PRON
taxlaw-2841	318	2	of	of	ADP
taxlaw-2841	318	3	the	the	DET
taxlaw-2841	318	4	key	key	ADJ
taxlaw-2841	318	5	findings	finding	NOUN
taxlaw-2841	318	6	of	of	ADP
taxlaw-2841	318	7	this	this	DET
taxlaw-2841	318	8	study	study	NOUN
taxlaw-2841	318	9	are	be	AUX
taxlaw-2841	318	10	as	as	SCONJ
taxlaw-2841	318	11	follows	follow	VERB
taxlaw-2841	318	12	:	:	PUNCT
taxlaw-2841	318	13	as	as	ADP
taxlaw-2841	318	14	a	a	DET
taxlaw-2841	318	15	group	group	NOUN
taxlaw-2841	318	16	,	,	PUNCT
taxlaw-2841	318	17	the	the	DET
taxlaw-2841	318	18	288	288	NUM
taxlaw-2841	318	19	corporations	corporation	NOUN
taxlaw-2841	318	20	examined	examine	VERB
taxlaw-2841	318	21	paid	pay	VERB
taxlaw-2841	318	22	an	an	DET
taxlaw-2841	318	23	effective	effective	ADJ
taxlaw-2841	318	24	federal	federal	ADJ
taxlaw-2841	318	25	income	income	NOUN
taxlaw-2841	318	26	tax	tax	NOUN
taxlaw-2841	318	27	rate	rate	NOUN
taxlaw-2841	318	28	of	of	ADP
taxlaw-2841	318	29	just	just	ADV
taxlaw-2841	318	30	19.4	19.4	NUM
taxlaw-2841	318	31	%	%	NOUN
taxlaw-2841	318	32	over	over	ADP
taxlaw-2841	318	33	the	the	DET
taxlaw-2841	318	34	five	five	NUM
taxlaw-2841	318	35	year	year	NOUN
taxlaw-2841	318	36	period	period	NOUN
taxlaw-2841	318	37	–	–	PUNCT
taxlaw-2841	318	38	far	far	ADV
taxlaw-2841	318	39	less	less	ADJ
taxlaw-2841	318	40	than	than	ADP
taxlaw-2841	318	41	the	the	DET
taxlaw-2841	318	42	statutory	statutory	ADJ
taxlaw-2841	318	43	35	35	NUM
taxlaw-2841	318	44	%	%	NOUN
taxlaw-2841	318	45	tax	tax	NOUN
taxlaw-2841	318	46	rate	rate	NOUN
taxlaw-2841	318	47	;	;	PUNCT
taxlaw-2841	318	48	(	(	PUNCT
taxlaw-2841	318	49	ii	ii	NOUN
taxlaw-2841	318	50	)	)	PUNCT
taxlaw-2841	318	51	twenty	twenty	NUM
taxlaw-2841	318	52	-	-	PUNCT
taxlaw-2841	318	53	six	six	NUM
taxlaw-2841	318	54	of	of	ADP
taxlaw-2841	318	55	the	the	DET
taxlaw-2841	318	56	corporations	corporation	NOUN
taxlaw-2841	318	57	,	,	PUNCT
taxlaw-2841	318	58	including	include	VERB
taxlaw-2841	318	59	boeing	boeing	PROPN
taxlaw-2841	318	60	,	,	PUNCT
taxlaw-2841	318	61	general	general	PROPN
taxlaw-2841	318	62	electric	electric	PROPN
taxlaw-2841	318	63	,	,	PUNCT
taxlaw-2841	318	64	priceline.com	priceline.com	X
taxlaw-2841	318	65	and	and	CCONJ
taxlaw-2841	318	66	verizon	verizon	PROPN
taxlaw-2841	318	67	,	,	PUNCT
taxlaw-2841	318	68	paid	pay	VERB
taxlaw-2841	318	69	no	no	DET
taxlaw-2841	318	70	federal	federal	ADJ
taxlaw-2841	318	71	income	income	NOUN
taxlaw-2841	318	72	tax	tax	NOUN
taxlaw-2841	318	73	at	at	ADV
taxlaw-2841	318	74	all	all	ADV
taxlaw-2841	318	75	over	over	ADP
taxlaw-2841	318	76	the	the	DET
taxlaw-2841	318	77	five	five	NUM
taxlaw-2841	318	78	year	year	NOUN
taxlaw-2841	318	79	period	period	NOUN
taxlaw-2841	318	80	;	;	PUNCT
taxlaw-2841	318	81	and	and	CCONJ
taxlaw-2841	318	82	(	(	PUNCT
taxlaw-2841	318	83	iii	iii	X
taxlaw-2841	318	84	)	)	PUNCT
taxlaw-2841	318	85	a	a	DET
taxlaw-2841	318	86	third	third	NOUN
taxlaw-2841	318	87	of	of	ADP
taxlaw-2841	318	88	the	the	DET
taxlaw-2841	318	89	corporations	corporation	NOUN
taxlaw-2841	318	90	(	(	PUNCT
taxlaw-2841	318	91	93	93	NUM
taxlaw-2841	318	92	)	)	PUNCT
taxlaw-2841	318	93	paid	pay	VERB
taxlaw-2841	318	94	an	an	DET
taxlaw-2841	318	95	effective	effective	ADJ
taxlaw-2841	318	96	tax	tax	NOUN
taxlaw-2841	318	97	rate	rate	NOUN
taxlaw-2841	318	98	of	of	ADP
taxlaw-2841	318	99	less	less	ADJ
taxlaw-2841	318	100	than	than	ADP
taxlaw-2841	318	101	10	10	NUM
taxlaw-2841	318	102	%	%	NOUN
taxlaw-2841	318	103	over	over	ADP
taxlaw-2841	318	104	the	the	DET
taxlaw-2841	318	105	period	period	NOUN
taxlaw-2841	318	106	.	.	PUNCT
taxlaw-2841	319	1	of	of	ADP
taxlaw-2841	319	2	those	those	DET
taxlaw-2841	319	3	corporations	corporation	NOUN
taxlaw-2841	319	4	with	with	ADP
taxlaw-2841	319	5	significant	significant	ADJ
taxlaw-2841	319	6	offshore	offshore	ADJ
taxlaw-2841	319	7	profits	profit	NOUN
taxlaw-2841	319	8	,	,	PUNCT
taxlaw-2841	319	9	two	two	NUM
taxlaw-2841	319	10	thirds	third	NOUN
taxlaw-2841	319	11	paid	pay	VERB
taxlaw-2841	319	12	higher	high	ADJ
taxlaw-2841	319	13	corporate	corporate	ADJ
taxlaw-2841	319	14	tax	tax	NOUN
taxlaw-2841	319	15	rates	rate	NOUN
taxlaw-2841	319	16	to	to	ADP
taxlaw-2841	319	17	foreign	foreign	ADJ
taxlaw-2841	319	18	governments	government	NOUN
taxlaw-2841	319	19	where	where	SCONJ
taxlaw-2841	319	20	they	they	PRON
taxlaw-2841	319	21	operate	operate	VERB
taxlaw-2841	319	22	than	than	SCONJ
taxlaw-2841	319	23	they	they	PRON
taxlaw-2841	319	24	paid	pay	VERB
taxlaw-2841	319	25	in	in	ADP
taxlaw-2841	319	26	the	the	DET
taxlaw-2841	319	27	u.s	u.s	PROPN
taxlaw-2841	319	28	.	.	PROPN
taxlaw-2841	319	29	on	on	ADP
taxlaw-2841	319	30	their	their	PRON
taxlaw-2841	319	31	u.s	u.s	PROPN
taxlaw-2841	319	32	.	.	PROPN
taxlaw-2841	319	33	profits.71	profits.71	PROPN
taxlaw-2841	319	34	harry	harry	PROPN
taxlaw-2841	319	35	grubert	grubert	PROPN
taxlaw-2841	319	36	’s	’s	PART
taxlaw-2841	319	37	recent	recent	ADJ
taxlaw-2841	319	38	study	study	NOUN
taxlaw-2841	319	39	analyzed	analyze	VERB
taxlaw-2841	319	40	data	datum	NOUN
taxlaw-2841	319	41	from	from	ADP
taxlaw-2841	319	42	a	a	DET
taxlaw-2841	319	43	sample	sample	NOUN
taxlaw-2841	319	44	of	of	ADP
taxlaw-2841	319	45	754	754	NUM
taxlaw-2841	319	46	large	large	ADJ
taxlaw-2841	319	47	nonfinancial	nonfinancial	ADJ
taxlaw-2841	319	48	u.s	u.s	PROPN
taxlaw-2841	319	49	.	.	PROPN
taxlaw-2841	319	50	based	base	VERB
taxlaw-2841	319	51	mnc	mnc	PROPN
taxlaw-2841	319	52	’s	’s	PART
taxlaw-2841	319	53	obtained	obtain	VERB
taxlaw-2841	319	54	from	from	ADP
taxlaw-2841	319	55	the	the	DET
taxlaw-2841	319	56	u.s	u.s	PROPN
taxlaw-2841	319	57	.	.	PROPN
taxlaw-2841	319	58	treasury	treasury	PROPN
taxlaw-2841	319	59	’s	’s	PART
taxlaw-2841	319	60	corporate	corporate	ADJ
taxlaw-2841	319	61	income	income	NOUN
taxlaw-2841	319	62	tax	tax	NOUN
taxlaw-2841	319	63	files	file	NOUN
taxlaw-2841	319	64	.	.	PUNCT
taxlaw-2841	320	1	among	among	ADP
taxlaw-2841	320	2	several	several	ADJ
taxlaw-2841	320	3	interesting	interesting	ADJ
taxlaw-2841	320	4	findings	finding	NOUN
taxlaw-2841	320	5	,	,	PUNCT
taxlaw-2841	320	6	this	this	DET
taxlaw-2841	320	7	study	study	NOUN
taxlaw-2841	320	8	found	find	VERB
taxlaw-2841	320	9	that	that	SCONJ
taxlaw-2841	320	10	the	the	DET
taxlaw-2841	320	11	average	average	ADJ
taxlaw-2841	320	12	effective	effective	ADJ
taxlaw-2841	320	13	foreign	foreign	ADJ
taxlaw-2841	320	14	tax	tax	NOUN
taxlaw-2841	320	15	rate	rate	NOUN
taxlaw-2841	320	16	declined	decline	VERB
taxlaw-2841	320	17	from	from	ADP
taxlaw-2841	320	18	21.26	21.26	NUM
taxlaw-2841	320	19	%	%	NOUN
taxlaw-2841	320	20	in	in	ADP
taxlaw-2841	320	21	1996	1996	NUM
taxlaw-2841	320	22	to	to	ADP
taxlaw-2841	320	23	15.86	15.86	NUM
taxlaw-2841	320	24	%	%	NOUN
taxlaw-2841	320	25	in	in	ADP
taxlaw-2841	320	26	2004	2004	NUM
taxlaw-2841	320	27	.	.	PUNCT
taxlaw-2841	321	1	the	the	DET
taxlaw-2841	321	2	check	check	NOUN
taxlaw-2841	321	3	the	the	DET
taxlaw-2841	321	4	box	box	NOUN
taxlaw-2841	321	5	rules	rule	NOUN
taxlaw-2841	321	6	enacted	enact	VERB
taxlaw-2841	321	7	in	in	ADP
taxlaw-2841	321	8	1997	1997	NUM
taxlaw-2841	321	9	seem	seem	VERB
taxlaw-2841	321	10	to	to	PART
taxlaw-2841	321	11	have	have	AUX
taxlaw-2841	321	12	contributed	contribute	VERB
taxlaw-2841	321	13	about	about	ADV
taxlaw-2841	321	14	1	1	NUM
taxlaw-2841	321	15	to	to	PART
taxlaw-2841	321	16	2	2	NUM
taxlaw-2841	321	17	percentage	percentage	NOUN
taxlaw-2841	321	18	points	point	NOUN
taxlaw-2841	321	19	of	of	ADP
taxlaw-2841	321	20	the	the	DET
taxlaw-2841	321	21	approximate	approximate	ADJ
taxlaw-2841	321	22	5	5	NUM
taxlaw-2841	321	23	-	-	PUNCT
taxlaw-2841	321	24	percentage	percentage	NOUN
taxlaw-2841	321	25	point	point	NOUN
taxlaw-2841	321	26	decline	decline	NOUN
taxlaw-2841	321	27	in	in	ADP
taxlaw-2841	321	28	foreign	foreign	ADJ
taxlaw-2841	321	29	effective	effective	ADJ
taxlaw-2841	321	30	tax	tax	NOUN
taxlaw-2841	321	31	rates	rate	NOUN
taxlaw-2841	321	32	.	.	PUNCT
taxlaw-2841	322	1	lower	low	ADJ
taxlaw-2841	322	2	foreign	foreign	ADJ
taxlaw-2841	322	3	effective	effective	ADJ
taxlaw-2841	322	4	tax	tax	NOUN
taxlaw-2841	322	5	rates	rate	NOUN
taxlaw-2841	322	6	had	have	VERB
taxlaw-2841	322	7	no	no	DET
taxlaw-2841	322	8	significant	significant	ADJ
taxlaw-2841	322	9	effect	effect	NOUN
taxlaw-2841	322	10	on	on	ADP
taxlaw-2841	322	11	a	a	DET
taxlaw-2841	322	12	company	company	NOUN
taxlaw-2841	322	13	’s	’s	PART
taxlaw-2841	322	14	domestic	domestic	ADJ
taxlaw-2841	322	15	sales	sale	NOUN
taxlaw-2841	322	16	or	or	CCONJ
taxlaw-2841	322	17	on	on	ADP
taxlaw-2841	322	18	the	the	DET
taxlaw-2841	322	19	growth	growth	NOUN
taxlaw-2841	322	20	of	of	ADP
taxlaw-2841	322	21	its	its	PRON
taxlaw-2841	322	22	worldwide	worldwide	ADJ
taxlaw-2841	322	23	pre	pre	ADJ
taxlaw-2841	322	24	-	-	ADJ
taxlaw-2841	322	25	tax	tax	ADJ
taxlaw-2841	322	26	profits	profit	NOUN
taxlaw-2841	322	27	;	;	PUNCT
taxlaw-2841	322	28	lower	low	ADJ
taxlaw-2841	322	29	taxes	taxis	NOUN
taxlaw-2841	322	30	on	on	ADP
taxlaw-2841	322	31	foreign	foreign	ADJ
taxlaw-2841	322	32	income	income	NOUN
taxlaw-2841	322	33	do	do	AUX
taxlaw-2841	322	34	not	not	PART
taxlaw-2841	322	35	seem	seem	VERB
taxlaw-2841	322	36	to	to	PART
taxlaw-2841	322	37	promote	promote	VERB
taxlaw-2841	322	38	“	"	PUNCT
taxlaw-2841	322	39	competitiveness”.72	competitiveness”.72	NOUN
taxlaw-2841	322	40	according	accord	VERB
taxlaw-2841	322	41	to	to	ADP
taxlaw-2841	322	42	the	the	DET
taxlaw-2841	322	43	u.s	u.s	PROPN
taxlaw-2841	322	44	.	.	PROPN
taxlaw-2841	322	45	government	government	NOUN
taxlaw-2841	322	46	accountability	accountability	NOUN
taxlaw-2841	322	47	office	office	NOUN
taxlaw-2841	322	48	,	,	PUNCT
taxlaw-2841	322	49	profitable	profitable	ADJ
taxlaw-2841	322	50	u.s	u.s	PROPN
taxlaw-2841	322	51	.	.	PROPN
taxlaw-2841	322	52	corporations	corporation	NOUN
taxlaw-2841	322	53	paid	pay	VERB
taxlaw-2841	322	54	u.s	u.s	PROPN
taxlaw-2841	322	55	.	.	PROPN
taxlaw-2841	322	56	federal	federal	ADJ
taxlaw-2841	322	57	income	income	NOUN
taxlaw-2841	322	58	taxes	taxis	NOUN
taxlaw-2841	322	59	of	of	ADP
taxlaw-2841	322	60	about	about	ADV
taxlaw-2841	322	61	13	13	NUM
taxlaw-2841	322	62	%	%	NOUN
taxlaw-2841	322	63	of	of	ADP
taxlaw-2841	322	64	their	their	PRON
taxlaw-2841	322	65	pre	pre	ADJ
taxlaw-2841	322	66	-	-	ADJ
taxlaw-2841	322	67	tax	tax	ADJ
taxlaw-2841	322	68	worldwide	worldwide	ADJ
taxlaw-2841	322	69	income	income	NOUN
taxlaw-2841	322	70	in	in	ADP
taxlaw-2841	322	71	2010	2010	NUM
taxlaw-2841	322	72	,	,	PUNCT
taxlaw-2841	322	73	the	the	DET
taxlaw-2841	322	74	most	most	ADV
taxlaw-2841	322	75	recent	recent	ADJ
taxlaw-2841	322	76	year	year	NOUN
taxlaw-2841	322	77	for	for	ADP
taxlaw-2841	322	78	which	which	PRON
taxlaw-2841	322	79	are	be	AUX
taxlaw-2841	322	80	available.73	available.73	PRON
taxlaw-2841	322	81	kimberly	kimberly	ADV
taxlaw-2841	322	82	clausing	clausing	NOUN
taxlaw-2841	322	83	found	find	VERB
taxlaw-2841	322	84	that	that	SCONJ
taxlaw-2841	322	85	in	in	ADP
taxlaw-2841	322	86	2011	2011	NUM
taxlaw-2841	322	87	,	,	PUNCT
taxlaw-2841	322	88	nearly	nearly	ADV
taxlaw-2841	322	89	half	half	NOUN
taxlaw-2841	322	90	of	of	ADP
taxlaw-2841	322	91	all	all	DET
taxlaw-2841	322	92	u.s	u.s	PROPN
taxlaw-2841	322	93	.	.	PROPN
taxlaw-2841	322	94	foreign	foreign	ADJ
taxlaw-2841	322	95	profits	profit	NOUN
taxlaw-2841	322	96	(	(	PUNCT
taxlaw-2841	322	97	46.5	46.5	NUM
taxlaw-2841	322	98	%	%	NOUN
taxlaw-2841	322	99	)	)	PUNCT
taxlaw-2841	322	100	were	be	AUX
taxlaw-2841	322	101	held	hold	VERB
taxlaw-2841	322	102	in	in	ADP
taxlaw-2841	322	103	just	just	ADV
taxlaw-2841	322	104	seven	seven	NUM
taxlaw-2841	322	105	taxhaven	taxhaven	ADJ
taxlaw-2841	322	106	countries	country	NOUN
taxlaw-2841	322	107	with	with	ADP
taxlaw-2841	322	108	effective	effective	ADJ
taxlaw-2841	322	109	tax	tax	NOUN
taxlaw-2841	322	110	rates	rate	NOUN
taxlaw-2841	322	111	of	of	ADP
taxlaw-2841	322	112	less	less	ADJ
taxlaw-2841	322	113	than	than	ADP
taxlaw-2841	322	114	6.5%.74	6.5%.74	NUM
taxlaw-2841	322	115	among	among	ADP
taxlaw-2841	322	116	the	the	DET
taxlaw-2841	322	117	interesting	interesting	ADJ
taxlaw-2841	322	118	findings	finding	NOUN
taxlaw-2841	322	119	of	of	ADP
taxlaw-2841	322	120	gabriel	gabriel	PROPN
taxlaw-2841	322	121	zucman	zucman	PROPN
taxlaw-2841	322	122	is	be	AUX
taxlaw-2841	322	123	that	that	SCONJ
taxlaw-2841	322	124	in	in	ADP
taxlaw-2841	322	125	2013	2013	NUM
taxlaw-2841	322	126	,	,	PUNCT
taxlaw-2841	322	127	the	the	DET
taxlaw-2841	322	128	effective	effective	ADJ
taxlaw-2841	322	129	u.s	u.s	PROPN
taxlaw-2841	322	130	.	.	PROPN
taxlaw-2841	322	131	corporate	corporate	ADJ
taxlaw-2841	322	132	tax	tax	NOUN
taxlaw-2841	322	133	rate	rate	NOUN
taxlaw-2841	322	134	was	be	AUX
taxlaw-2841	322	135	15	15	NUM
taxlaw-2841	322	136	%	%	NOUN
taxlaw-2841	322	137	for	for	ADP
taxlaw-2841	322	138	taxes	taxis	NOUN
taxlaw-2841	322	139	paid	pay	VERB
taxlaw-2841	322	140	to	to	ADP
taxlaw-2841	322	141	the	the	DET
taxlaw-2841	322	142	u.s	u.s	PROPN
taxlaw-2841	322	143	.	.	PROPN
taxlaw-2841	322	144	government	government	NOUN
taxlaw-2841	322	145	and	and	CCONJ
taxlaw-2841	322	146	19	19	NUM
taxlaw-2841	322	147	%	%	NOUN
taxlaw-2841	322	148	for	for	ADP
taxlaw-2841	322	149	taxes	taxis	NOUN
taxlaw-2841	322	150	paid	pay	VERB
taxlaw-2841	322	151	to	to	ADP
taxlaw-2841	322	152	u.s	u.s	PROPN
taxlaw-2841	322	153	.	.	PROPN
taxlaw-2841	322	154	and	and	CCONJ
taxlaw-2841	322	155	foreign	foreign	ADJ
taxlaw-2841	322	156	governments	government	NOUN
taxlaw-2841	322	157	.	.	PUNCT
taxlaw-2841	323	1	out	out	ADP
taxlaw-2841	323	2	of	of	ADP
taxlaw-2841	323	3	the	the	DET
taxlaw-2841	323	4	roughly	roughly	ADV
taxlaw-2841	323	5	10	10	NUM
taxlaw-2841	323	6	point	point	NOUN
taxlaw-2841	323	7	decline	decline	NOUN
taxlaw-2841	323	8	in	in	ADP
taxlaw-2841	323	9	effective	effective	ADJ
taxlaw-2841	323	10	tax	tax	NOUN
taxlaw-2841	323	11	rates	rate	NOUN
taxlaw-2841	323	12	between	between	ADP
taxlaw-2841	323	13	1998	1998	NUM
taxlaw-2841	323	14	and	and	CCONJ
taxlaw-2841	323	15	2013	2013	NUM
taxlaw-2841	323	16	,	,	PUNCT
taxlaw-2841	323	17	about	about	ADV
taxlaw-2841	323	18	two	two	NUM
taxlaw-2841	323	19	thirds	third	NOUN
taxlaw-2841	323	20	or	or	CCONJ
taxlaw-2841	323	21	more	more	ADJ
taxlaw-2841	323	22	of	of	ADP
taxlaw-2841	323	23	the	the	DET
taxlaw-2841	323	24	decline	decline	NOUN
taxlaw-2841	323	25	is	be	AUX
taxlaw-2841	323	26	attributable	attributable	ADJ
taxlaw-2841	323	27	to	to	ADP
taxlaw-2841	323	28	increased	increase	VERB
taxlaw-2841	323	29	profit	profit	NOUN
taxlaw-2841	323	30	shifting	shift	VERB
taxlaw-2841	323	31	to	to	ADP
taxlaw-2841	323	32	71	71	NUM
taxlaw-2841	323	33	robert	robert	PROPN
taxlaw-2841	323	34	s.	s.	PROPN
taxlaw-2841	323	35	mcintyre	mcintyre	PROPN
taxlaw-2841	323	36	et	et	PROPN
taxlaw-2841	323	37	.	.	PUNCT
taxlaw-2841	324	1	al	al	PROPN
taxlaw-2841	324	2	.	.	PROPN
taxlaw-2841	324	3	,	,	PUNCT
taxlaw-2841	324	4	the	the	DET
taxlaw-2841	324	5	sorry	sorry	ADJ
taxlaw-2841	324	6	state	state	NOUN
taxlaw-2841	324	7	of	of	ADP
taxlaw-2841	324	8	corporate	corporate	ADJ
taxlaw-2841	324	9	taxes	taxis	NOUN
taxlaw-2841	324	10	,	,	PUNCT
taxlaw-2841	324	11	citizens	citizen	NOUN
taxlaw-2841	324	12	for	for	ADP
taxlaw-2841	324	13	tax	tax	NOUN
taxlaw-2841	324	14	just	just	ADV
taxlaw-2841	324	15	.	.	PUNCT
taxlaw-2841	325	1	(	(	PUNCT
taxlaw-2841	325	2	2014	2014	NUM
taxlaw-2841	325	3	)	)	PUNCT
taxlaw-2841	325	4	,	,	PUNCT
taxlaw-2841	325	5	http://www.ctj.org/corporatetaxdodgers/sorrystateofcorptaxes.pdf	http://www.ctj.org/corporatetaxdodgers/sorrystateofcorptaxes.pdf	X
taxlaw-2841	325	6	[	[	X
taxlaw-2841	325	7	http://perma.cc/a52g-gfmz	http://perma.cc/a52g-gfmz	NOUN
taxlaw-2841	325	8	]	]	PUNCT
taxlaw-2841	325	9	;	;	PUNCT
taxlaw-2841	325	10	see	see	VERB
taxlaw-2841	325	11	also	also	ADV
taxlaw-2841	325	12	robert	robert	PROPN
taxlaw-2841	325	13	s.	s.	PROPN
taxlaw-2841	325	14	mcintyre	mcintyre	PROPN
taxlaw-2841	325	15	et	et	PROPN
taxlaw-2841	325	16	.	.	PUNCT
taxlaw-2841	326	1	al	al	PROPN
taxlaw-2841	326	2	.	.	PROPN
taxlaw-2841	326	3	,	,	PUNCT
taxlaw-2841	326	4	corporate	corporate	ADJ
taxlaw-2841	326	5	tax	tax	NOUN
taxlaw-2841	326	6	payers	payer	NOUN
taxlaw-2841	326	7	and	and	CCONJ
taxlaw-2841	326	8	corporate	corporate	ADJ
taxlaw-2841	326	9	tax	tax	NOUN
taxlaw-2841	326	10	dodgers	dodger	NOUN
taxlaw-2841	326	11	2008	2008	NUM
taxlaw-2841	326	12	-	-	SYM
taxlaw-2841	326	13	2010	2010	NUM
taxlaw-2841	326	14	,	,	PUNCT
taxlaw-2841	326	15	citizens	citizen	NOUN
taxlaw-2841	326	16	for	for	ADP
taxlaw-2841	326	17	tax	tax	NOUN
taxlaw-2841	326	18	just	just	ADV
taxlaw-2841	326	19	.	.	PUNCT
taxlaw-2841	327	1	(	(	PUNCT
taxlaw-2841	327	2	2012	2012	NUM
taxlaw-2841	327	3	)	)	PUNCT
taxlaw-2841	327	4	,	,	PUNCT
taxlaw-2841	327	5	http://www.ctj.org/corporatetaxdodgers/corporatetaxdodgersreport.pdf	http://www.ctj.org/corporatetaxdodgers/corporatetaxdodgersreport.pdf	PROPN
taxlaw-2841	328	1	[	[	X
taxlaw-2841	328	2	http://perma.cc/wm9l-8fnt	http://perma.cc/wm9l-8fnt	X
taxlaw-2841	328	3	]	]	X
taxlaw-2841	328	4	.	.	PUNCT
taxlaw-2841	329	1	72	72	NUM
taxlaw-2841	329	2	harry	harry	PROPN
taxlaw-2841	329	3	grubert	grubert	NOUN
taxlaw-2841	329	4	,	,	PUNCT
taxlaw-2841	329	5	foreign	foreign	ADJ
taxlaw-2841	329	6	taxes	taxis	NOUN
taxlaw-2841	329	7	and	and	CCONJ
taxlaw-2841	329	8	the	the	DET
taxlaw-2841	329	9	growing	grow	VERB
taxlaw-2841	329	10	share	share	NOUN
taxlaw-2841	329	11	of	of	ADP
taxlaw-2841	329	12	u.s	u.s	PROPN
taxlaw-2841	329	13	.	.	PROPN
taxlaw-2841	329	14	multinational	multinational	ADJ
taxlaw-2841	329	15	company	company	NOUN
taxlaw-2841	329	16	income	income	NOUN
taxlaw-2841	329	17	abroad	abroad	ADV
taxlaw-2841	329	18	:	:	PUNCT
taxlaw-2841	329	19	profits	profit	NOUN
taxlaw-2841	329	20	,	,	PUNCT
taxlaw-2841	329	21	not	not	PART
taxlaw-2841	329	22	sales	sale	NOUN
taxlaw-2841	329	23	,	,	PUNCT
taxlaw-2841	329	24	are	be	AUX
taxlaw-2841	329	25	being	be	AUX
taxlaw-2841	329	26	globalized	globalize	VERB
taxlaw-2841	329	27	,	,	PUNCT
taxlaw-2841	329	28	65	65	NUM
taxlaw-2841	329	29	nat’l	nat’l	NOUN
taxlaw-2841	329	30	.	.	PUNCT
taxlaw-2841	330	1	tax	tax	NOUN
taxlaw-2841	330	2	j.	j.	PROPN
taxlaw-2841	330	3	247	247	NUM
taxlaw-2841	330	4	,	,	PUNCT
taxlaw-2841	330	5	278	278	NUM
taxlaw-2841	330	6	-	-	SYM
taxlaw-2841	330	7	79	79	NUM
taxlaw-2841	330	8	(	(	PUNCT
taxlaw-2841	330	9	2012	2012	NUM
taxlaw-2841	330	10	)	)	PUNCT
taxlaw-2841	330	11	.	.	PUNCT
taxlaw-2841	331	1	see	see	VERB
taxlaw-2841	331	2	also	also	ADV
taxlaw-2841	331	3	harry	harry	PROPN
taxlaw-2841	331	4	grubert	grubert	PROPN
taxlaw-2841	331	5	,	,	PUNCT
taxlaw-2841	331	6	intangible	intangible	ADJ
taxlaw-2841	331	7	income	income	NOUN
taxlaw-2841	331	8	,	,	PUNCT
taxlaw-2841	331	9	intercompany	intercompany	NOUN
taxlaw-2841	331	10	transactions	transaction	NOUN
taxlaw-2841	331	11	,	,	PUNCT
taxlaw-2841	331	12	income	income	NOUN
taxlaw-2841	331	13	shifting	shifting	NOUN
taxlaw-2841	331	14	,	,	PUNCT
taxlaw-2841	331	15	and	and	CCONJ
taxlaw-2841	331	16	the	the	DET
taxlaw-2841	331	17	choice	choice	NOUN
taxlaw-2841	331	18	of	of	ADP
taxlaw-2841	331	19	location	location	NOUN
taxlaw-2841	331	20	,	,	PUNCT
taxlaw-2841	331	21	56	56	NUM
taxlaw-2841	331	22	nat’l	nat’l	NOUN
taxlaw-2841	331	23	.	.	PUNCT
taxlaw-2841	332	1	tax	tax	NOUN
taxlaw-2841	332	2	j.	j.	PROPN
taxlaw-2841	332	3	221	221	NUM
taxlaw-2841	332	4	(	(	PUNCT
taxlaw-2841	332	5	2003	2003	NUM
taxlaw-2841	332	6	)	)	PUNCT
taxlaw-2841	332	7	.	.	PUNCT
taxlaw-2841	333	1	73	73	NUM
taxlaw-2841	333	2	u.s	u.s	PROPN
taxlaw-2841	333	3	.	.	PROPN
taxlaw-2841	333	4	gov’t	gov’t	NOUN
taxlaw-2841	333	5	accountability	accountability	NOUN
taxlaw-2841	333	6	off	off	ADP
taxlaw-2841	333	7	.	.	PUNCT
taxlaw-2841	333	8	,	,	PUNCT
taxlaw-2841	333	9	gao-13	gao-13	NOUN
taxlaw-2841	333	10	-	-	PUNCT
taxlaw-2841	333	11	520	520	NUM
taxlaw-2841	333	12	,	,	PUNCT
taxlaw-2841	333	13	corporate	corporate	ADJ
taxlaw-2841	333	14	income	income	NOUN
taxlaw-2841	333	15	tax	tax	NOUN
taxlaw-2841	333	16	:	:	PUNCT
taxlaw-2841	333	17	effective	effective	ADJ
taxlaw-2841	333	18	tax	tax	NOUN
taxlaw-2841	333	19	rates	rate	NOUN
taxlaw-2841	333	20	can	can	AUX
taxlaw-2841	333	21	differ	differ	VERB
taxlaw-2841	333	22	significantly	significantly	ADV
taxlaw-2841	333	23	from	from	ADP
taxlaw-2841	333	24	the	the	DET
taxlaw-2841	333	25	statutory	statutory	ADJ
taxlaw-2841	333	26	rate	rate	NOUN
taxlaw-2841	333	27	1	1	NUM
taxlaw-2841	333	28	(	(	PUNCT
taxlaw-2841	333	29	2013	2013	NUM
taxlaw-2841	333	30	)	)	PUNCT
taxlaw-2841	333	31	.	.	PUNCT
taxlaw-2841	334	1	74	74	NUM
taxlaw-2841	334	2	kimberly	kimberly	PROPN
taxlaw-2841	334	3	a.	a.	NOUN
taxlaw-2841	334	4	clausing	clausing	PROPN
taxlaw-2841	334	5	,	,	PUNCT
taxlaw-2841	334	6	the	the	DET
taxlaw-2841	334	7	nature	nature	NOUN
taxlaw-2841	334	8	and	and	CCONJ
taxlaw-2841	334	9	practice	practice	NOUN
taxlaw-2841	334	10	of	of	ADP
taxlaw-2841	334	11	capital	capital	NOUN
taxlaw-2841	334	12	tax	tax	NOUN
taxlaw-2841	334	13	competition	competition	NOUN
taxlaw-2841	334	14	10	10	NUM
taxlaw-2841	334	15	(	(	PUNCT
taxlaw-2841	334	16	2015	2015	NUM
taxlaw-2841	334	17	)	)	PUNCT
taxlaw-2841	334	18	,	,	PUNCT
taxlaw-2841	334	19	http://poseidon01.ssrn.com/delivery.php?id=193021116117101007096093084119077018050053039063074	http://poseidon01.ssrn.com/delivery.php?id=193021116117101007096093084119077018050053039063074	X
taxlaw-2841	334	20	0591070201170740260131250980121220620551151110181200510310880200810240000290110050290230	0591070201170740260131250980121220620551151110181200510310880200810240000290110050290230	NUM
taxlaw-2841	334	21	6511312209206709203000102803005709409810111006810411201310712312311712512200409208301001	6511312209206709203000102803005709409810111006810411201310712312311712512200409208301001	NUM
taxlaw-2841	334	22	2089074066008008003115&ext	2089074066008008003115&ext	NUM
taxlaw-2841	334	23	=	=	SYM
taxlaw-2841	334	24	pdf	pdf	NOUN
taxlaw-2841	334	25	[	[	X
taxlaw-2841	334	26	http://perma.cc/5luw-gqw2	http://perma.cc/5luw-gqw2	NOUN
taxlaw-2841	334	27	]	]	X
taxlaw-2841	334	28	.	.	PUNCT
taxlaw-2841	335	1	2017	2017	NUM
taxlaw-2841	335	2	]	]	PUNCT
taxlaw-2841	335	3	minimum	minimum	ADJ
taxlaw-2841	335	4	global	global	ADJ
taxlaw-2841	335	5	effective	effective	ADJ
taxlaw-2841	335	6	corporate	corporate	ADJ
taxlaw-2841	335	7	tax	tax	NOUN
taxlaw-2841	335	8	rate	rate	NOUN
taxlaw-2841	335	9	21	21	NUM
taxlaw-2841	335	10	low	low	ADJ
taxlaw-2841	335	11	-	-	PUNCT
taxlaw-2841	335	12	tax	tax	NOUN
taxlaw-2841	335	13	-	-	PUNCT
taxlaw-2841	335	14	jurisdictions.75	jurisdictions.75	NOUN
taxlaw-2841	335	15	zucman	zucman	NOUN
taxlaw-2841	335	16	estimates	estimate	VERB
taxlaw-2841	335	17	u.s	u.s	PROPN
taxlaw-2841	335	18	.	.	PROPN
taxlaw-2841	335	19	tax	tax	NOUN
taxlaw-2841	335	20	losses	loss	NOUN
taxlaw-2841	335	21	in	in	ADP
taxlaw-2841	335	22	the	the	DET
taxlaw-2841	335	23	amount	amount	NOUN
taxlaw-2841	335	24	of	of	ADP
taxlaw-2841	335	25	$	$	SYM
taxlaw-2841	335	26	130	130	NUM
taxlaw-2841	335	27	billion	billion	NUM
taxlaw-2841	335	28	a	a	DET
taxlaw-2841	335	29	year	year	NOUN
taxlaw-2841	335	30	and	and	CCONJ
taxlaw-2841	335	31	his	his	PRON
taxlaw-2841	335	32	two	two	NUM
taxlaw-2841	335	33	figures	figure	NOUN
taxlaw-2841	335	34	(	(	PUNCT
taxlaw-2841	335	35	below	below	ADV
taxlaw-2841	335	36	)	)	PUNCT
taxlaw-2841	335	37	clarify	clarify	VERB
taxlaw-2841	335	38	and	and	CCONJ
taxlaw-2841	335	39	summarize	summarize	VERB
taxlaw-2841	335	40	the	the	DET
taxlaw-2841	335	41	data	datum	NOUN
taxlaw-2841	335	42	clearly	clearly	ADV
taxlaw-2841	335	43	and	and	CCONJ
taxlaw-2841	335	44	sharply:76	sharply:76	VERB
taxlaw-2841	335	45	chart	chart	VERB
taxlaw-2841	335	46	a	a	DET
taxlaw-2841	335	47	chart	chart	NOUN
taxlaw-2841	335	48	b	b	NOUN
taxlaw-2841	335	49	75	75	NUM
taxlaw-2841	335	50	gabriel	gabriel	PROPN
taxlaw-2841	335	51	zucman	zucman	NOUN
taxlaw-2841	335	52	,	,	PUNCT
taxlaw-2841	335	53	taxing	tax	VERB
taxlaw-2841	335	54	across	across	ADP
taxlaw-2841	335	55	borders	border	NOUN
taxlaw-2841	335	56	:	:	PUNCT
taxlaw-2841	335	57	tracking	track	VERB
taxlaw-2841	335	58	personal	personal	ADJ
taxlaw-2841	335	59	wealth	wealth	NOUN
taxlaw-2841	335	60	and	and	CCONJ
taxlaw-2841	335	61	corporate	corporate	ADJ
taxlaw-2841	335	62	profits	profit	NOUN
taxlaw-2841	335	63	,	,	PUNCT
taxlaw-2841	335	64	28	28	NUM
taxlaw-2841	335	65	j.	j.	PROPN
taxlaw-2841	335	66	econ	econ	PROPN
taxlaw-2841	335	67	.	.	PUNCT
taxlaw-2841	336	1	perspectives	perspective	NOUN
taxlaw-2841	336	2	121	121	NUM
taxlaw-2841	336	3	,	,	PUNCT
taxlaw-2841	336	4	fig	fig	NOUN
taxlaw-2841	336	5	.	.	NOUN
taxlaw-2841	336	6	5	5	NUM
taxlaw-2841	336	7	at	at	ADP
taxlaw-2841	336	8	132	132	NUM
taxlaw-2841	336	9	-	-	SYM
taxlaw-2841	336	10	33	33	NUM
taxlaw-2841	336	11	(	(	PUNCT
taxlaw-2841	336	12	2014	2014	NUM
taxlaw-2841	336	13	)	)	PUNCT
taxlaw-2841	336	14	.	.	PUNCT
taxlaw-2841	337	1	76	76	NUM
taxlaw-2841	337	2	zucman	zucman	NOUN
taxlaw-2841	337	3	,	,	PUNCT
taxlaw-2841	337	4	supra	supra	PROPN
taxlaw-2841	337	5	note	note	NOUN
taxlaw-2841	337	6	75	75	NUM
taxlaw-2841	337	7	,	,	PUNCT
taxlaw-2841	337	8	at	at	ADP
taxlaw-2841	337	9	106	106	NUM
taxlaw-2841	337	10	,	,	PUNCT
taxlaw-2841	337	11	108	108	NUM
taxlaw-2841	337	12	.	.	X
taxlaw-2841	338	1	22	22	NUM
taxlaw-2841	338	2	columbia	columbia	PROPN
taxlaw-2841	338	3	journal	journal	PROPN
taxlaw-2841	338	4	of	of	ADP
taxlaw-2841	338	5	tax	tax	NOUN
taxlaw-2841	338	6	law	law	NOUN
taxlaw-2841	338	7	[	[	X
taxlaw-2841	338	8	vol.8:5	vol.8:5	NOUN
taxlaw-2841	338	9	in	in	ADP
taxlaw-2841	338	10	their	their	PRON
taxlaw-2841	338	11	recent	recent	ADJ
taxlaw-2841	338	12	study	study	NOUN
taxlaw-2841	338	13	,	,	PUNCT
taxlaw-2841	338	14	heckemeyer	heckemeyer	PROPN
taxlaw-2841	338	15	and	and	CCONJ
taxlaw-2841	338	16	overesch	overesch	PROPN
taxlaw-2841	338	17	present	present	VERB
taxlaw-2841	338	18	a	a	DET
taxlaw-2841	338	19	meta	meta	ADJ
taxlaw-2841	338	20	-	-	PUNCT
taxlaw-2841	338	21	analysis	analysis	NOUN
taxlaw-2841	338	22	covering	cover	VERB
taxlaw-2841	338	23	twenty	twenty	NUM
taxlaw-2841	338	24	-	-	PUNCT
taxlaw-2841	338	25	five	five	NUM
taxlaw-2841	338	26	studies	study	NOUN
taxlaw-2841	338	27	on	on	ADP
taxlaw-2841	338	28	corporate	corporate	ADJ
taxlaw-2841	338	29	profit	profit	NOUN
taxlaw-2841	338	30	-	-	PUNCT
taxlaw-2841	338	31	shifting	shift	VERB
taxlaw-2841	338	32	behavior	behavior	NOUN
taxlaw-2841	338	33	.	.	PUNCT
taxlaw-2841	339	1	77	77	NUM
taxlaw-2841	340	1	among	among	ADP
taxlaw-2841	340	2	the	the	DET
taxlaw-2841	340	3	several	several	ADJ
taxlaw-2841	340	4	contributions	contribution	NOUN
taxlaw-2841	340	5	,	,	PUNCT
taxlaw-2841	340	6	they	they	PRON
taxlaw-2841	340	7	examined	examine	VERB
taxlaw-2841	340	8	which	which	DET
taxlaw-2841	340	9	channel	channel	NOUN
taxlaw-2841	340	10	is	be	AUX
taxlaw-2841	340	11	the	the	DET
taxlaw-2841	340	12	leading	lead	VERB
taxlaw-2841	340	13	profit	profit	NOUN
taxlaw-2841	340	14	shifting	shift	VERB
taxlaw-2841	340	15	channel	channel	NOUN
taxlaw-2841	340	16	and	and	CCONJ
taxlaw-2841	340	17	concluded	conclude	VERB
taxlaw-2841	340	18	:	:	PUNCT
taxlaw-2841	340	19	“	"	PUNCT
taxlaw-2841	340	20	our	our	PRON
taxlaw-2841	340	21	results	result	NOUN
taxlaw-2841	340	22	indeed	indeed	ADV
taxlaw-2841	340	23	provide	provide	VERB
taxlaw-2841	340	24	evidence	evidence	NOUN
taxlaw-2841	340	25	that	that	SCONJ
taxlaw-2841	340	26	the	the	DET
taxlaw-2841	340	27	two	two	NUM
taxlaw-2841	340	28	profit	profit	NOUN
taxlaw-2841	340	29	shifting	shift	VERB
taxlaw-2841	340	30	channels	channel	NOUN
taxlaw-2841	340	31	,	,	PUNCT
taxlaw-2841	340	32	corporate	corporate	ADJ
taxlaw-2841	340	33	financial	financial	ADJ
taxlaw-2841	340	34	policy	policy	NOUN
taxlaw-2841	340	35	and	and	CCONJ
taxlaw-2841	340	36	tax	tax	NOUN
taxlaw-2841	340	37	motivated	motivated	ADJ
taxlaw-2841	340	38	adjustments	adjustment	NOUN
taxlaw-2841	340	39	of	of	ADP
taxlaw-2841	340	40	related	related	ADJ
taxlaw-2841	340	41	party	party	NOUN
taxlaw-2841	340	42	transactions	transaction	NOUN
taxlaw-2841	340	43	,	,	PUNCT
taxlaw-2841	340	44	are	be	AUX
taxlaw-2841	340	45	not	not	PART
taxlaw-2841	340	46	equally	equally	ADV
taxlaw-2841	340	47	important	important	ADJ
taxlaw-2841	340	48	.	.	PUNCT
taxlaw-2841	341	1	in	in	ADP
taxlaw-2841	341	2	particular	particular	ADJ
taxlaw-2841	341	3	,	,	PUNCT
taxlaw-2841	341	4	we	we	PRON
taxlaw-2841	341	5	find	find	VERB
taxlaw-2841	341	6	some	some	DET
taxlaw-2841	341	7	tentative	tentative	ADJ
taxlaw-2841	341	8	evidence	evidence	NOUN
taxlaw-2841	341	9	that	that	SCONJ
taxlaw-2841	341	10	the	the	DET
taxlaw-2841	341	11	volumes	volume	NOUN
taxlaw-2841	341	12	of	of	ADP
taxlaw-2841	341	13	shifted	shift	VERB
taxlaw-2841	341	14	tax	tax	NOUN
taxlaw-2841	341	15	bases	basis	NOUN
taxlaw-2841	341	16	are	be	AUX
taxlaw-2841	341	17	to	to	ADP
taxlaw-2841	341	18	a	a	DET
taxlaw-2841	341	19	large	large	ADJ
taxlaw-2841	341	20	extent	extent	NOUN
taxlaw-2841	341	21	,	,	PUNCT
taxlaw-2841	341	22	i.e.	i.e.	X
taxlaw-2841	341	23	two	two	NUM
taxlaw-2841	341	24	thirds	third	NOUN
taxlaw-2841	341	25	,	,	PUNCT
taxlaw-2841	341	26	driven	drive	VERB
taxlaw-2841	341	27	by	by	ADP
taxlaw-2841	341	28	firms	firm	NOUN
taxlaw-2841	341	29	’	'	PUNCT
taxlaw-2841	341	30	non	non	ADJ
taxlaw-2841	341	31	-	-	ADJ
taxlaw-2841	341	32	financial	financial	ADJ
taxlaw-2841	341	33	intercompany	intercompany	NOUN
taxlaw-2841	341	34	transactions	transaction	NOUN
taxlaw-2841	341	35	.	.	PUNCT
taxlaw-2841	342	1	from	from	ADP
taxlaw-2841	342	2	the	the	DET
taxlaw-2841	342	3	point	point	NOUN
taxlaw-2841	342	4	of	of	ADP
taxlaw-2841	342	5	view	view	NOUN
taxlaw-2841	342	6	of	of	ADP
taxlaw-2841	342	7	national	national	ADJ
taxlaw-2841	342	8	governments	government	NOUN
taxlaw-2841	342	9	and	and	CCONJ
taxlaw-2841	342	10	tax	tax	NOUN
taxlaw-2841	342	11	administrations	administration	NOUN
taxlaw-2841	342	12	,	,	PUNCT
taxlaw-2841	342	13	this	this	DET
taxlaw-2841	342	14	finding	finding	NOUN
taxlaw-2841	342	15	can	can	AUX
taxlaw-2841	342	16	have	have	VERB
taxlaw-2841	342	17	important	important	ADJ
taxlaw-2841	342	18	implications	implication	NOUN
taxlaw-2841	342	19	.	.	PUNCT
taxlaw-2841	343	1	the	the	DET
taxlaw-2841	343	2	extent	extent	NOUN
taxlaw-2841	343	3	of	of	ADP
taxlaw-2841	343	4	tax	tax	NOUN
taxlaw-2841	343	5	base	base	NOUN
taxlaw-2841	343	6	erosion	erosion	NOUN
taxlaw-2841	343	7	is	be	AUX
taxlaw-2841	343	8	not	not	PART
taxlaw-2841	343	9	determined	determine	VERB
taxlaw-2841	343	10	by	by	ADP
taxlaw-2841	343	11	the	the	DET
taxlaw-2841	343	12	mere	mere	ADJ
taxlaw-2841	343	13	responsiveness	responsiveness	NOUN
taxlaw-2841	343	14	of	of	ADP
taxlaw-2841	343	15	the	the	DET
taxlaw-2841	343	16	shifting	shift	VERB
taxlaw-2841	343	17	strategies	strategy	NOUN
taxlaw-2841	343	18	,	,	PUNCT
taxlaw-2841	343	19	but	but	CCONJ
taxlaw-2841	343	20	also	also	ADV
taxlaw-2841	343	21	by	by	ADP
taxlaw-2841	343	22	the	the	DET
taxlaw-2841	343	23	tax	tax	NOUN
taxlaw-2841	343	24	base	base	NOUN
taxlaw-2841	343	25	volume	volume	NOUN
taxlaw-2841	343	26	effectively	effectively	ADV
taxlaw-2841	343	27	shifted	shift	VERB
taxlaw-2841	343	28	via	via	ADP
taxlaw-2841	343	29	the	the	DET
taxlaw-2841	343	30	respective	respective	ADJ
taxlaw-2841	343	31	channels	channel	NOUN
taxlaw-2841	343	32	.	.	PUNCT
taxlaw-2841	344	1	regardless	regardless	ADV
taxlaw-2841	344	2	of	of	ADP
taxlaw-2841	344	3	whether	whether	SCONJ
taxlaw-2841	344	4	anti	anti	ADJ
taxlaw-2841	344	5	-	-	ADJ
taxlaw-2841	344	6	avoidance	avoidance	ADJ
taxlaw-2841	344	7	measures	measure	NOUN
taxlaw-2841	344	8	are	be	AUX
taxlaw-2841	344	9	at	at	ADV
taxlaw-2841	344	10	all	all	ADV
taxlaw-2841	344	11	desirable	desirable	ADJ
taxlaw-2841	344	12	,	,	PUNCT
taxlaw-2841	344	13	the	the	DET
taxlaw-2841	344	14	discussion	discussion	NOUN
taxlaw-2841	344	15	on	on	ADP
taxlaw-2841	344	16	multinational	multinational	ADJ
taxlaw-2841	344	17	profit	profit	NOUN
taxlaw-2841	344	18	shifting	shifting	NOUN
taxlaw-2841	344	19	and	and	CCONJ
taxlaw-2841	344	20	anti	anti	ADJ
taxlaw-2841	344	21	-	-	ADJ
taxlaw-2841	344	22	avoidance	avoidance	ADJ
taxlaw-2841	344	23	legislation	legislation	NOUN
taxlaw-2841	344	24	is	be	AUX
taxlaw-2841	344	25	very	very	ADV
taxlaw-2841	344	26	much	much	ADV
taxlaw-2841	344	27	centered	center	VERB
taxlaw-2841	344	28	on	on	ADP
taxlaw-2841	344	29	the	the	DET
taxlaw-2841	344	30	financial	financial	ADJ
taxlaw-2841	344	31	strategies	strategy	NOUN
taxlaw-2841	344	32	of	of	ADP
taxlaw-2841	344	33	firms	firm	NOUN
taxlaw-2841	344	34	.	.	PUNCT
taxlaw-2841	345	1	given	give	VERB
taxlaw-2841	345	2	our	our	PRON
taxlaw-2841	345	3	findings	finding	NOUN
taxlaw-2841	345	4	,	,	PUNCT
taxlaw-2841	345	5	doubts	doubt	NOUN
taxlaw-2841	345	6	remain	remain	VERB
taxlaw-2841	345	7	as	as	ADP
taxlaw-2841	345	8	to	to	ADP
taxlaw-2841	345	9	whether	whether	SCONJ
taxlaw-2841	345	10	this	this	DET
taxlaw-2841	345	11	policy	policy	NOUN
taxlaw-2841	345	12	matches	match	VERB
taxlaw-2841	345	13	the	the	DET
taxlaw-2841	345	14	true	true	ADJ
taxlaw-2841	345	15	proportion	proportion	NOUN
taxlaw-2841	345	16	,	,	PUNCT
taxlaw-2841	345	17	in	in	ADP
taxlaw-2841	345	18	terms	term	NOUN
taxlaw-2841	345	19	of	of	ADP
taxlaw-2841	345	20	the	the	DET
taxlaw-2841	345	21	lost	lose	VERB
taxlaw-2841	345	22	taxable	taxable	ADJ
taxlaw-2841	345	23	bases	basis	NOUN
taxlaw-2841	345	24	,	,	PUNCT
taxlaw-2841	345	25	of	of	ADP
taxlaw-2841	345	26	the	the	DET
taxlaw-2841	345	27	two	two	NUM
taxlaw-2841	345	28	shifting	shift	VERB
taxlaw-2841	345	29	channels	channel	NOUN
taxlaw-2841	345	30	.	.	PUNCT
taxlaw-2841	346	1	if	if	SCONJ
taxlaw-2841	346	2	policy	policy	NOUN
taxlaw-2841	346	3	makers	maker	NOUN
taxlaw-2841	346	4	want	want	VERB
taxlaw-2841	346	5	to	to	PART
taxlaw-2841	346	6	effectively	effectively	ADV
taxlaw-2841	346	7	restrict	restrict	VERB
taxlaw-2841	346	8	profit	profit	NOUN
taxlaw-2841	346	9	shifting	shift	VERB
taxlaw-2841	346	10	opportunities	opportunity	NOUN
taxlaw-2841	346	11	of	of	ADP
taxlaw-2841	346	12	multinational	multinational	ADJ
taxlaw-2841	346	13	enterprises	enterprise	NOUN
taxlaw-2841	346	14	(	(	PUNCT
taxlaw-2841	346	15	mnes	mne	NOUN
taxlaw-2841	346	16	)	)	PUNCT
taxlaw-2841	346	17	,	,	PUNCT
taxlaw-2841	346	18	restricting	restrict	VERB
taxlaw-2841	346	19	transfer	transfer	NOUN
taxlaw-2841	346	20	pricing	pricing	NOUN
taxlaw-2841	346	21	and	and	CCONJ
taxlaw-2841	346	22	royalties	royalty	NOUN
taxlaw-2841	346	23	remains	remain	VERB
taxlaw-2841	346	24	a	a	DET
taxlaw-2841	346	25	challenging	challenging	ADJ
taxlaw-2841	346	26	task	task	NOUN
taxlaw-2841	346	27	in	in	ADP
taxlaw-2841	346	28	anti	anti	ADJ
taxlaw-2841	346	29	-	-	ADJ
taxlaw-2841	346	30	tax	tax	ADJ
taxlaw-2841	346	31	-	-	PUNCT
taxlaw-2841	346	32	avoidance	avoidance	NOUN
taxlaw-2841	346	33	legislation	legislation	NOUN
taxlaw-2841	346	34	as	as	ADV
taxlaw-2841	346	35	well	well	ADV
taxlaw-2841	346	36	.	.	PUNCT
taxlaw-2841	347	1	”78	”78	ADJ
taxlaw-2841	347	2	iii	iii	PROPN
taxlaw-2841	347	3	.	.	PUNCT
taxlaw-2841	348	1	the	the	DET
taxlaw-2841	348	2	united	united	PROPN
taxlaw-2841	348	3	states	states	PROPN
taxlaw-2841	348	4	response	response	NOUN
taxlaw-2841	348	5	to	to	ADP
taxlaw-2841	348	6	the	the	DET
taxlaw-2841	348	7	challenge	challenge	NOUN
taxlaw-2841	348	8	there	there	PRON
taxlaw-2841	348	9	is	be	VERB
taxlaw-2841	348	10	,	,	PUNCT
taxlaw-2841	348	11	generally	generally	ADV
taxlaw-2841	348	12	,	,	PUNCT
taxlaw-2841	348	13	agreement	agreement	NOUN
taxlaw-2841	348	14	among	among	ADP
taxlaw-2841	348	15	scholars	scholar	NOUN
taxlaw-2841	348	16	and	and	CCONJ
taxlaw-2841	348	17	politicians	politician	NOUN
taxlaw-2841	348	18	that	that	SCONJ
taxlaw-2841	348	19	the	the	DET
taxlaw-2841	348	20	current	current	ADJ
taxlaw-2841	348	21	system	system	NOUN
taxlaw-2841	348	22	is	be	AUX
taxlaw-2841	348	23	broken	break	VERB
taxlaw-2841	348	24	,	,	PUNCT
taxlaw-2841	348	25	but	but	CCONJ
taxlaw-2841	348	26	at	at	ADP
taxlaw-2841	348	27	this	this	DET
taxlaw-2841	348	28	point	point	NOUN
taxlaw-2841	348	29	no	no	DET
taxlaw-2841	348	30	widely	widely	ADV
taxlaw-2841	348	31	accepted	accept	VERB
taxlaw-2841	348	32	solution	solution	NOUN
taxlaw-2841	348	33	has	have	AUX
taxlaw-2841	348	34	been	be	AUX
taxlaw-2841	348	35	found	find	VERB
taxlaw-2841	348	36	.	.	PUNCT
taxlaw-2841	349	1	the	the	DET
taxlaw-2841	349	2	continuous	continuous	ADJ
taxlaw-2841	349	3	debate	debate	NOUN
taxlaw-2841	349	4	about	about	ADP
taxlaw-2841	349	5	how	how	SCONJ
taxlaw-2841	349	6	best	good	ADJ
taxlaw-2841	349	7	to	to	PART
taxlaw-2841	349	8	fix	fix	VERB
taxlaw-2841	349	9	this	this	DET
taxlaw-2841	349	10	broken	break	VERB
taxlaw-2841	349	11	system	system	NOUN
taxlaw-2841	349	12	focuses	focus	VERB
taxlaw-2841	349	13	on	on	ADP
taxlaw-2841	349	14	a	a	DET
taxlaw-2841	349	15	number	number	NOUN
taxlaw-2841	349	16	of	of	ADP
taxlaw-2841	349	17	challenges	challenge	NOUN
taxlaw-2841	349	18	including	include	VERB
taxlaw-2841	349	19	international	international	ADJ
taxlaw-2841	349	20	corporate	corporate	ADJ
taxlaw-2841	349	21	tax	tax	NOUN
taxlaw-2841	349	22	avoidance	avoidance	NOUN
taxlaw-2841	349	23	.	.	PUNCT
taxlaw-2841	350	1	at	at	ADP
taxlaw-2841	350	2	the	the	DET
taxlaw-2841	350	3	heart	heart	NOUN
taxlaw-2841	350	4	of	of	ADP
taxlaw-2841	350	5	this	this	DET
taxlaw-2841	350	6	controversy	controversy	NOUN
taxlaw-2841	350	7	is	be	AUX
taxlaw-2841	350	8	the	the	DET
taxlaw-2841	350	9	important	important	ADJ
taxlaw-2841	350	10	underlying	underlying	ADJ
taxlaw-2841	350	11	question	question	NOUN
taxlaw-2841	350	12	what	what	PRON
taxlaw-2841	350	13	should	should	AUX
taxlaw-2841	350	14	the	the	DET
taxlaw-2841	350	15	system	system	NOUN
taxlaw-2841	350	16	achieve?79	achieve?79	PROPN
taxlaw-2841	350	17	the	the	DET
taxlaw-2841	350	18	scope	scope	NOUN
taxlaw-2841	350	19	of	of	ADP
taxlaw-2841	350	20	current	current	ADJ
taxlaw-2841	350	21	proposals	proposal	NOUN
taxlaw-2841	350	22	is	be	AUX
taxlaw-2841	350	23	wide	wide	ADJ
taxlaw-2841	350	24	ranging	ranging	NOUN
taxlaw-2841	350	25	,	,	PUNCT
taxlaw-2841	350	26	with	with	ADP
taxlaw-2841	350	27	suggestions	suggestion	NOUN
taxlaw-2841	350	28	to	to	PART
taxlaw-2841	350	29	end	end	VERB
taxlaw-2841	350	30	deferral	deferral	ADV
taxlaw-2841	350	31	and	and	CCONJ
taxlaw-2841	350	32	adopting	adopt	VERB
taxlaw-2841	350	33	“	"	PUNCT
taxlaw-2841	350	34	current	current	ADJ
taxlaw-2841	350	35	worldwide	worldwide	ADJ
taxlaw-2841	350	36	taxation	taxation	NOUN
taxlaw-2841	350	37	”	"	PUNCT
taxlaw-2841	350	38	at	at	ADP
taxlaw-2841	350	39	one	one	NUM
taxlaw-2841	350	40	end	end	NOUN
taxlaw-2841	350	41	of	of	ADP
taxlaw-2841	350	42	the	the	DET
taxlaw-2841	350	43	spectrum	spectrum	NOUN
taxlaw-2841	350	44	and	and	CCONJ
taxlaw-2841	350	45	ending	end	VERB
taxlaw-2841	350	46	worldwide	worldwide	ADJ
taxlaw-2841	350	47	taxation	taxation	NOUN
taxlaw-2841	350	48	in	in	ADP
taxlaw-2841	350	49	favor	favor	NOUN
taxlaw-2841	350	50	of	of	ADP
taxlaw-2841	350	51	adopting	adopt	VERB
taxlaw-2841	350	52	sole	sole	ADJ
taxlaw-2841	350	53	“	"	PUNCT
taxlaw-2841	350	54	territorial	territorial	ADJ
taxlaw-2841	350	55	taxation	taxation	NOUN
taxlaw-2841	350	56	”	"	PUNCT
taxlaw-2841	350	57	at	at	ADP
taxlaw-2841	350	58	the	the	DET
taxlaw-2841	350	59	other	other	ADJ
taxlaw-2841	350	60	end	end	NOUN
taxlaw-2841	350	61	.	.	PUNCT
taxlaw-2841	351	1	in	in	ADP
taxlaw-2841	351	2	between	between	ADP
taxlaw-2841	351	3	these	these	DET
taxlaw-2841	351	4	two	two	NUM
taxlaw-2841	351	5	extremes	extreme	NOUN
taxlaw-2841	351	6	,	,	PUNCT
taxlaw-2841	351	7	several	several	ADJ
taxlaw-2841	351	8	other	other	ADJ
taxlaw-2841	351	9	proposals	proposal	NOUN
taxlaw-2841	351	10	have	have	AUX
taxlaw-2841	351	11	been	be	AUX
taxlaw-2841	351	12	made.80	made.80	VERB
taxlaw-2841	351	13	in	in	ADP
taxlaw-2841	351	14	this	this	DET
taxlaw-2841	351	15	part	part	NOUN
taxlaw-2841	352	1	,	,	PUNCT
taxlaw-2841	352	2	i	i	PRON
taxlaw-2841	352	3	will	will	AUX
taxlaw-2841	352	4	explore	explore	VERB
taxlaw-2841	352	5	and	and	CCONJ
taxlaw-2841	352	6	analyze	analyze	VERB
taxlaw-2841	352	7	the	the	DET
taxlaw-2841	352	8	united	united	PROPN
taxlaw-2841	352	9	states	states	PROPN
taxlaw-2841	352	10	response	response	NOUN
taxlaw-2841	352	11	and	and	CCONJ
taxlaw-2841	352	12	the	the	DET
taxlaw-2841	352	13	main	main	ADJ
taxlaw-2841	352	14	proposals	proposal	NOUN
taxlaw-2841	352	15	made	make	VERB
taxlaw-2841	352	16	and	and	CCONJ
taxlaw-2841	352	17	actions	action	NOUN
taxlaw-2841	352	18	taken	take	VERB
taxlaw-2841	352	19	with	with	ADP
taxlaw-2841	352	20	an	an	DET
taxlaw-2841	352	21	emphasis	emphasis	NOUN
taxlaw-2841	352	22	on	on	ADP
taxlaw-2841	352	23	the	the	DET
taxlaw-2841	352	24	challenge	challenge	NOUN
taxlaw-2841	352	25	presented	present	VERB
taxlaw-2841	352	26	by	by	ADP
taxlaw-2841	352	27	international	international	ADJ
taxlaw-2841	352	28	corporate	corporate	ADJ
taxlaw-2841	352	29	tax	tax	NOUN
taxlaw-2841	352	30	avoidance	avoidance	NOUN
taxlaw-2841	352	31	.	.	PUNCT
taxlaw-2841	353	1	for	for	ADP
taxlaw-2841	353	2	purposes	purpose	NOUN
taxlaw-2841	353	3	of	of	ADP
taxlaw-2841	353	4	this	this	DET
taxlaw-2841	353	5	article	article	NOUN
taxlaw-2841	353	6	,	,	PUNCT
taxlaw-2841	353	7	i	i	PRON
taxlaw-2841	353	8	assume	assume	VERB
taxlaw-2841	353	9	that	that	SCONJ
taxlaw-2841	353	10	the	the	DET
taxlaw-2841	353	11	u.s	u.s	PROPN
taxlaw-2841	353	12	.	.	PROPN
taxlaw-2841	353	13	will	will	AUX
taxlaw-2841	353	14	not	not	PART
taxlaw-2841	353	15	adopt	adopt	VERB
taxlaw-2841	353	16	either	either	CCONJ
taxlaw-2841	353	17	extreme	extreme	ADJ
taxlaw-2841	353	18	(	(	PUNCT
taxlaw-2841	353	19	current	current	ADJ
taxlaw-2841	353	20	worldwide	worldwide	ADJ
taxlaw-2841	353	21	taxation	taxation	NOUN
taxlaw-2841	353	22	or	or	CCONJ
taxlaw-2841	353	23	sole	sole	ADJ
taxlaw-2841	353	24	territorial	territorial	ADJ
taxlaw-2841	353	25	taxation	taxation	NOUN
taxlaw-2841	353	26	)	)	PUNCT
taxlaw-2841	353	27	and	and	CCONJ
taxlaw-2841	353	28	will	will	AUX
taxlaw-2841	353	29	continue	continue	VERB
taxlaw-2841	353	30	its	its	PRON
taxlaw-2841	353	31	77	77	NUM
taxlaw-2841	353	32	jost	jost	PROPN
taxlaw-2841	353	33	h.	h.	PROPN
taxlaw-2841	353	34	heckemeyer	heckemeyer	PROPN
taxlaw-2841	353	35	&	&	CCONJ
taxlaw-2841	353	36	michael	michael	PROPN
taxlaw-2841	353	37	overesch	overesch	PROPN
taxlaw-2841	353	38	,	,	PUNCT
taxlaw-2841	353	39	multinationals	multinational	NOUN
taxlaw-2841	353	40	’	'	PUNCT
taxlaw-2841	353	41	profit	profit	NOUN
taxlaw-2841	353	42	responses	response	NOUN
taxlaw-2841	353	43	to	to	ADP
taxlaw-2841	353	44	tax	tax	NOUN
taxlaw-2841	353	45	differentials	differential	NOUN
taxlaw-2841	353	46	:	:	PUNCT
taxlaw-2841	353	47	effect	effect	NOUN
taxlaw-2841	353	48	size	size	NOUN
taxlaw-2841	353	49	and	and	CCONJ
taxlaw-2841	353	50	shifting	shift	VERB
taxlaw-2841	353	51	channels	channel	NOUN
taxlaw-2841	353	52	(	(	PUNCT
taxlaw-2841	353	53	ctr	ctr	PROPN
taxlaw-2841	353	54	.	.	PROPN
taxlaw-2841	354	1	for	for	ADP
taxlaw-2841	354	2	eur	eur	PROPN
taxlaw-2841	354	3	.	.	PUNCT
taxlaw-2841	354	4	econ	econ	PROPN
taxlaw-2841	354	5	.	.	PUNCT
taxlaw-2841	355	1	res	re	NOUN
taxlaw-2841	355	2	.	.	PROPN
taxlaw-2841	355	3	,	,	PUNCT
taxlaw-2841	355	4	discussion	discussion	NOUN
taxlaw-2841	355	5	paper	paper	NOUN
taxlaw-2841	355	6	no	no	NOUN
taxlaw-2841	355	7	.	.	PROPN
taxlaw-2841	356	1	13	13	NUM
taxlaw-2841	356	2	-	-	SYM
taxlaw-2841	356	3	045	045	NUM
taxlaw-2841	356	4	,	,	PUNCT
taxlaw-2841	356	5	2012	2012	NUM
taxlaw-2841	356	6	)	)	PUNCT
taxlaw-2841	356	7	.	.	PUNCT
taxlaw-2841	357	1	78	78	NUM
taxlaw-2841	358	1	i	i	PRON
taxlaw-2841	358	2	d.	d.	PROPN
taxlaw-2841	358	3	at	at	ADP
taxlaw-2841	358	4	27	27	NUM
taxlaw-2841	358	5	.	.	PUNCT
taxlaw-2841	359	1	79	79	NUM
taxlaw-2841	359	2	see	see	VERB
taxlaw-2841	359	3	daniel	daniel	PROPN
taxlaw-2841	359	4	shaviro	shaviro	PROPN
taxlaw-2841	359	5	,	,	PUNCT
taxlaw-2841	359	6	fixing	fix	VERB
taxlaw-2841	359	7	u.s	u.s	PROPN
taxlaw-2841	359	8	.	.	PROPN
taxlaw-2841	359	9	international	international	ADJ
taxlaw-2841	359	10	taxation	taxation	NOUN
taxlaw-2841	359	11	(	(	PUNCT
taxlaw-2841	359	12	2015	2015	NUM
taxlaw-2841	359	13	)	)	PUNCT
taxlaw-2841	359	14	;	;	PUNCT
taxlaw-2841	359	15	david	david	PROPN
taxlaw-2841	359	16	weisbach	weisbach	PROPN
taxlaw-2841	359	17	,	,	PUNCT
taxlaw-2841	359	18	the	the	DET
taxlaw-2841	359	19	use	use	NOUN
taxlaw-2841	359	20	of	of	ADP
taxlaw-2841	359	21	neutralities	neutrality	NOUN
taxlaw-2841	359	22	in	in	ADP
taxlaw-2841	359	23	international	international	ADJ
taxlaw-2841	359	24	tax	tax	NOUN
taxlaw-2841	359	25	policy	policy	NOUN
taxlaw-2841	359	26	(	(	PUNCT
taxlaw-2841	359	27	2014	2014	NUM
taxlaw-2841	359	28	)	)	PUNCT
taxlaw-2841	359	29	;	;	PUNCT
taxlaw-2841	359	30	michael	michael	PROPN
taxlaw-2841	359	31	graetz	graetz	PROPN
taxlaw-2841	359	32	,	,	PUNCT
taxlaw-2841	359	33	taxing	tax	VERB
taxlaw-2841	359	34	international	international	ADJ
taxlaw-2841	359	35	income	income	NOUN
taxlaw-2841	359	36	:	:	PUNCT
taxlaw-2841	359	37	inadequate	inadequate	ADJ
taxlaw-2841	359	38	principles	principle	NOUN
taxlaw-2841	359	39	,	,	PUNCT
taxlaw-2841	359	40	outdated	outdated	ADJ
taxlaw-2841	359	41	concepts	concept	NOUN
taxlaw-2841	359	42	,	,	PUNCT
taxlaw-2841	359	43	and	and	CCONJ
taxlaw-2841	359	44	unsatisfactory	unsatisfactory	ADJ
taxlaw-2841	359	45	policies	policy	NOUN
taxlaw-2841	359	46	,	,	PUNCT
taxlaw-2841	359	47	26	26	NUM
taxlaw-2841	359	48	brook	brook	NOUN
taxlaw-2841	359	49	.	.	PUNCT
taxlaw-2841	360	1	j.	j.	PROPN
taxlaw-2841	360	2	int’l	int’l	PROPN
taxlaw-2841	360	3	.	.	PUNCT
taxlaw-2841	361	1	l.	l.	PROPN
taxlaw-2841	361	2	1357	1357	NUM
taxlaw-2841	361	3	(	(	PUNCT
taxlaw-2841	361	4	2001	2001	NUM
taxlaw-2841	361	5	)	)	PUNCT
taxlaw-2841	361	6	.	.	PUNCT
taxlaw-2841	362	1	80	80	NUM
taxlaw-2841	363	1	i	i	PRON
taxlaw-2841	363	2	do	do	AUX
taxlaw-2841	363	3	n’t	not	PART
taxlaw-2841	363	4	consider	consider	VERB
taxlaw-2841	363	5	here	here	ADV
taxlaw-2841	363	6	those	those	DET
taxlaw-2841	363	7	proposals	proposal	NOUN
taxlaw-2841	363	8	that	that	PRON
taxlaw-2841	363	9	call	call	VERB
taxlaw-2841	363	10	pass	pass	NOUN
taxlaw-2841	363	11	through	through	ADP
taxlaw-2841	363	12	corporate	corporate	ADJ
taxlaw-2841	363	13	tax	tax	NOUN
taxlaw-2841	363	14	or	or	CCONJ
taxlaw-2841	363	15	replacement	replacement	NOUN
taxlaw-2841	363	16	of	of	ADP
taxlaw-2841	363	17	the	the	DET
taxlaw-2841	363	18	corporate	corporate	ADJ
taxlaw-2841	363	19	tax	tax	NOUN
taxlaw-2841	363	20	altogether	altogether	ADV
taxlaw-2841	363	21	.	.	PUNCT
taxlaw-2841	364	1	my	my	PRON
taxlaw-2841	364	2	article	article	NOUN
taxlaw-2841	364	3	and	and	CCONJ
taxlaw-2841	364	4	proposal	proposal	NOUN
taxlaw-2841	364	5	is	be	AUX
taxlaw-2841	364	6	made	make	VERB
taxlaw-2841	364	7	within	within	ADP
taxlaw-2841	364	8	the	the	DET
taxlaw-2841	364	9	framework	framework	NOUN
taxlaw-2841	364	10	of	of	ADP
taxlaw-2841	364	11	corporate	corporate	ADJ
taxlaw-2841	364	12	tax	tax	NOUN
taxlaw-2841	364	13	.	.	PUNCT
taxlaw-2841	365	1	therefore	therefore	ADV
taxlaw-2841	365	2	,	,	PUNCT
taxlaw-2841	365	3	i	i	PRON
taxlaw-2841	365	4	am	be	AUX
taxlaw-2841	365	5	not	not	PART
taxlaw-2841	365	6	going	go	VERB
taxlaw-2841	365	7	to	to	PART
taxlaw-2841	365	8	engage	engage	VERB
taxlaw-2841	365	9	here	here	ADV
taxlaw-2841	365	10	in	in	ADP
taxlaw-2841	365	11	the	the	DET
taxlaw-2841	365	12	debate	debate	NOUN
taxlaw-2841	365	13	about	about	ADP
taxlaw-2841	365	14	ending	end	VERB
taxlaw-2841	365	15	corporate	corporate	ADJ
taxlaw-2841	365	16	tax	tax	NOUN
taxlaw-2841	365	17	or	or	CCONJ
taxlaw-2841	365	18	adopting	adopt	VERB
taxlaw-2841	365	19	vat	vat	NOUN
taxlaw-2841	365	20	in	in	ADP
taxlaw-2841	365	21	the	the	DET
taxlaw-2841	365	22	usa	usa	PROPN
taxlaw-2841	365	23	.	.	PROPN
taxlaw-2841	366	1	see	see	PROPN
taxlaw-2841	366	2	alan	alan	PROPN
taxlaw-2841	366	3	viard	viard	PROPN
taxlaw-2841	366	4	,	,	PUNCT
taxlaw-2841	366	5	fundamental	fundamental	ADJ
taxlaw-2841	366	6	tax	tax	NOUN
taxlaw-2841	366	7	reform	reform	NOUN
taxlaw-2841	366	8	:	:	PUNCT
taxlaw-2841	366	9	a	a	DET
taxlaw-2841	366	10	comparison	comparison	NOUN
taxlaw-2841	366	11	of	of	ADP
taxlaw-2841	366	12	three	three	NUM
taxlaw-2841	366	13	options	option	NOUN
taxlaw-2841	366	14	(	(	PUNCT
taxlaw-2841	366	15	2016	2016	NUM
taxlaw-2841	366	16	)	)	PUNCT
taxlaw-2841	366	17	http://www.law.georgetown.edu/faculty/symposia-lectures/tax-law-public-finance/upload/threefundamental-tax-reform-options-revised-jan-25-2016.pdf	http://www.law.georgetown.edu/faculty/symposia-lectures/tax-law-public-finance/upload/threefundamental-tax-reform-options-revised-jan-25-2016.pdf	NOUN
taxlaw-2841	367	1	[	[	X
taxlaw-2841	367	2	http://perma.cc/ll4z-kc37	http://perma.cc/ll4z-kc37	X
taxlaw-2841	367	3	]	]	X
taxlaw-2841	367	4	;	;	PUNCT
taxlaw-2841	367	5	michael	michael	PROPN
taxlaw-2841	367	6	graetz	graetz	PROPN
taxlaw-2841	367	7	,	,	PUNCT
taxlaw-2841	367	8	100	100	NUM
taxlaw-2841	367	9	million	million	NUM
taxlaw-2841	367	10	unnecessary	unnecessary	ADJ
taxlaw-2841	367	11	returns	return	NOUN
taxlaw-2841	367	12	:	:	PUNCT
taxlaw-2841	367	13	a	a	DET
taxlaw-2841	367	14	simple	simple	ADJ
taxlaw-2841	367	15	,	,	PUNCT
taxlaw-2841	367	16	fair	fair	ADJ
taxlaw-2841	367	17	and	and	CCONJ
taxlaw-2841	367	18	competitive	competitive	ADJ
taxlaw-2841	367	19	tax	tax	NOUN
taxlaw-2841	367	20	plan	plan	NOUN
taxlaw-2841	367	21	for	for	ADP
taxlaw-2841	367	22	the	the	DET
taxlaw-2841	367	23	united	united	PROPN
taxlaw-2841	367	24	states	states	PROPN
taxlaw-2841	367	25	(	(	PUNCT
taxlaw-2841	367	26	2007	2007	NUM
taxlaw-2841	367	27	)	)	PUNCT
taxlaw-2841	367	28	;	;	PUNCT
taxlaw-2841	367	29	reuven	reuven	VERB
taxlaw-2841	367	30	avi	avi	PROPN
taxlaw-2841	367	31	-	-	PUNCT
taxlaw-2841	367	32	yonah	yonah	ADJ
taxlaw-2841	367	33	,	,	PUNCT
taxlaw-2841	367	34	from	from	ADP
taxlaw-2841	367	35	income	income	NOUN
taxlaw-2841	367	36	to	to	ADP
taxlaw-2841	367	37	consumption	consumption	NOUN
taxlaw-2841	367	38	tax	tax	NOUN
taxlaw-2841	367	39	:	:	PUNCT
taxlaw-2841	367	40	some	some	DET
taxlaw-2841	367	41	international	international	ADJ
taxlaw-2841	367	42	implications	implication	NOUN
taxlaw-2841	367	43	,	,	PUNCT
taxlaw-2841	367	44	33	33	NUM
taxlaw-2841	367	45	san	san	PROPN
taxlaw-2841	367	46	diego	diego	PROPN
taxlaw-2841	367	47	l.	l.	PROPN
taxlaw-2841	367	48	rev	rev	PROPN
taxlaw-2841	367	49	.	.	PROPN
taxlaw-2841	367	50	1329	1329	NUM
taxlaw-2841	367	51	(	(	PUNCT
taxlaw-2841	367	52	1996	1996	NUM
taxlaw-2841	367	53	)	)	PUNCT
taxlaw-2841	367	54	.	.	PUNCT
taxlaw-2841	368	1	2017	2017	NUM
taxlaw-2841	368	2	]	]	PUNCT
taxlaw-2841	368	3	minimum	minimum	ADJ
taxlaw-2841	368	4	global	global	ADJ
taxlaw-2841	368	5	effective	effective	ADJ
taxlaw-2841	368	6	corporate	corporate	ADJ
taxlaw-2841	368	7	tax	tax	NOUN
taxlaw-2841	368	8	rate	rate	NOUN
taxlaw-2841	368	9	23	23	NUM
taxlaw-2841	368	10	hybrid	hybrid	ADJ
taxlaw-2841	368	11	regime	regime	NOUN
taxlaw-2841	368	12	while	while	SCONJ
taxlaw-2841	368	13	also	also	ADV
taxlaw-2841	368	14	reducing	reduce	VERB
taxlaw-2841	368	15	the	the	DET
taxlaw-2841	368	16	corporate	corporate	ADJ
taxlaw-2841	368	17	tax	tax	NOUN
taxlaw-2841	368	18	rate	rate	NOUN
taxlaw-2841	368	19	.	.	PUNCT
taxlaw-2841	369	1	however	however	ADV
taxlaw-2841	369	2	,	,	PUNCT
taxlaw-2841	369	3	for	for	ADP
taxlaw-2841	369	4	purposes	purpose	NOUN
taxlaw-2841	369	5	of	of	ADP
taxlaw-2841	369	6	understanding	understand	VERB
taxlaw-2841	369	7	my	my	PRON
taxlaw-2841	369	8	proposal	proposal	NOUN
taxlaw-2841	369	9	,	,	PUNCT
taxlaw-2841	369	10	and	and	CCONJ
taxlaw-2841	369	11	the	the	DET
taxlaw-2841	369	12	current	current	ADJ
taxlaw-2841	369	13	tax	tax	NOUN
taxlaw-2841	369	14	environment	environment	NOUN
taxlaw-2841	369	15	surrounding	surround	VERB
taxlaw-2841	369	16	discussions	discussion	NOUN
taxlaw-2841	369	17	of	of	ADP
taxlaw-2841	369	18	international	international	ADJ
taxlaw-2841	369	19	tax	tax	NOUN
taxlaw-2841	369	20	reform	reform	NOUN
taxlaw-2841	369	21	,	,	PUNCT
taxlaw-2841	369	22	it	it	PRON
taxlaw-2841	369	23	is	be	AUX
taxlaw-2841	369	24	important	important	ADJ
taxlaw-2841	369	25	to	to	PART
taxlaw-2841	369	26	comprehend	comprehend	VERB
taxlaw-2841	369	27	the	the	DET
taxlaw-2841	369	28	ideology	ideology	NOUN
taxlaw-2841	369	29	underlying	underlie	VERB
taxlaw-2841	369	30	current	current	ADJ
taxlaw-2841	369	31	worldwide	worldwide	ADJ
taxlaw-2841	369	32	taxation	taxation	NOUN
taxlaw-2841	369	33	and	and	CCONJ
taxlaw-2841	369	34	sole	sole	ADJ
taxlaw-2841	369	35	territorial	territorial	ADJ
taxlaw-2841	369	36	taxation	taxation	NOUN
taxlaw-2841	369	37	81	81	NUM
taxlaw-2841	369	38	,	,	PUNCT
taxlaw-2841	369	39	as	as	ADV
taxlaw-2841	369	40	well	well	ADV
taxlaw-2841	369	41	as	as	ADP
taxlaw-2841	369	42	the	the	DET
taxlaw-2841	369	43	distinguishing	distinguish	VERB
taxlaw-2841	369	44	characteristics	characteristic	NOUN
taxlaw-2841	369	45	of	of	ADP
taxlaw-2841	369	46	each	each	DET
taxlaw-2841	369	47	system	system	NOUN
taxlaw-2841	369	48	and	and	CCONJ
taxlaw-2841	369	49	the	the	DET
taxlaw-2841	369	50	systems	system	NOUN
taxlaw-2841	369	51	in	in	ADP
taxlaw-2841	369	52	between	between	ADP
taxlaw-2841	369	53	.	.	PUNCT
taxlaw-2841	370	1	a.	a.	NOUN
taxlaw-2841	370	2	ending	end	VERB
taxlaw-2841	370	3	deferral	deferral	NOUN
taxlaw-2841	370	4	:	:	PUNCT
taxlaw-2841	370	5	current	current	ADJ
taxlaw-2841	370	6	worldwide	worldwide	ADJ
taxlaw-2841	370	7	taxation	taxation	NOUN
taxlaw-2841	370	8	the	the	DET
taxlaw-2841	370	9	proposal	proposal	NOUN
taxlaw-2841	370	10	to	to	PART
taxlaw-2841	370	11	end	end	VERB
taxlaw-2841	370	12	deferral	deferral	ADJ
taxlaw-2841	370	13	and	and	CCONJ
taxlaw-2841	370	14	adopt	adopt	VERB
taxlaw-2841	370	15	current	current	ADJ
taxlaw-2841	370	16	worldwide	worldwide	ADJ
taxlaw-2841	370	17	taxation	taxation	NOUN
taxlaw-2841	370	18	has	have	AUX
taxlaw-2841	370	19	been	be	AUX
taxlaw-2841	370	20	raised	raise	VERB
taxlaw-2841	370	21	several	several	ADJ
taxlaw-2841	370	22	times	time	NOUN
taxlaw-2841	370	23	by	by	ADP
taxlaw-2841	370	24	policy	policy	NOUN
taxlaw-2841	370	25	makers82	makers82	NOUN
taxlaw-2841	370	26	and	and	CCONJ
taxlaw-2841	370	27	scholars.83	scholars.83	VERB
taxlaw-2841	370	28	the	the	DET
taxlaw-2841	370	29	classic	classic	ADJ
taxlaw-2841	370	30	economic	economic	ADJ
taxlaw-2841	370	31	justification	justification	NOUN
taxlaw-2841	370	32	for	for	ADP
taxlaw-2841	370	33	such	such	ADJ
taxlaw-2841	370	34	regime	regime	NOUN
taxlaw-2841	370	35	relies	rely	VERB
taxlaw-2841	370	36	on	on	ADP
taxlaw-2841	370	37	the	the	DET
taxlaw-2841	370	38	idea	idea	NOUN
taxlaw-2841	370	39	of	of	ADP
taxlaw-2841	370	40	capital	capital	NOUN
taxlaw-2841	370	41	export	export	NOUN
taxlaw-2841	370	42	neutrality	neutrality	NOUN
taxlaw-2841	370	43	(	(	PUNCT
taxlaw-2841	370	44	cen	cen	PROPN
taxlaw-2841	370	45	)	)	PUNCT
taxlaw-2841	370	46	.	.	PUNCT
taxlaw-2841	371	1	according	accord	VERB
taxlaw-2841	371	2	to	to	ADP
taxlaw-2841	371	3	the	the	DET
taxlaw-2841	371	4	principles	principle	NOUN
taxlaw-2841	371	5	of	of	ADP
taxlaw-2841	371	6	cen	cen	NOUN
taxlaw-2841	371	7	,	,	PUNCT
taxlaw-2841	371	8	if	if	SCONJ
taxlaw-2841	371	9	the	the	DET
taxlaw-2841	371	10	home	home	NOUN
taxlaw-2841	371	11	country	country	NOUN
taxlaw-2841	371	12	subjects	subject	VERB
taxlaw-2841	371	13	all	all	DET
taxlaw-2841	371	14	income	income	NOUN
taxlaw-2841	371	15	to	to	PART
taxlaw-2841	371	16	current	current	ADJ
taxlaw-2841	371	17	worldwide	worldwide	ADJ
taxlaw-2841	371	18	taxation	taxation	NOUN
taxlaw-2841	371	19	,	,	PUNCT
taxlaw-2841	371	20	investment	investment	NOUN
taxlaw-2841	371	21	decisions	decision	NOUN
taxlaw-2841	371	22	will	will	AUX
taxlaw-2841	371	23	be	be	AUX
taxlaw-2841	371	24	made	make	VERB
taxlaw-2841	371	25	based	base	VERB
taxlaw-2841	371	26	on	on	ADP
taxlaw-2841	371	27	efficiency	efficiency	NOUN
taxlaw-2841	371	28	and	and	CCONJ
taxlaw-2841	371	29	profit	profit	NOUN
taxlaw-2841	371	30	maximization	maximization	NOUN
taxlaw-2841	371	31	rather	rather	ADV
taxlaw-2841	371	32	than	than	ADP
taxlaw-2841	371	33	tax	tax	NOUN
taxlaw-2841	371	34	planning	planning	NOUN
taxlaw-2841	371	35	.	.	PUNCT
taxlaw-2841	372	1	this	this	PRON
taxlaw-2841	372	2	will	will	AUX
taxlaw-2841	372	3	result	result	VERB
taxlaw-2841	372	4	in	in	ADP
taxlaw-2841	372	5	increasing	increase	VERB
taxlaw-2841	372	6	world	world	NOUN
taxlaw-2841	372	7	welfare.84	welfare.84	PROPN
taxlaw-2841	372	8	current	current	ADJ
taxlaw-2841	372	9	worldwide	worldwide	ADJ
taxlaw-2841	372	10	taxation	taxation	NOUN
taxlaw-2841	372	11	is	be	AUX
taxlaw-2841	372	12	also	also	ADV
taxlaw-2841	372	13	justified	justify	VERB
taxlaw-2841	372	14	because	because	SCONJ
taxlaw-2841	372	15	the	the	DET
taxlaw-2841	372	16	home	home	NOUN
taxlaw-2841	372	17	country	country	NOUN
taxlaw-2841	372	18	inevitably	inevitably	ADV
taxlaw-2841	372	19	contributes	contribute	VERB
taxlaw-2841	372	20	to	to	ADP
taxlaw-2841	372	21	the	the	DET
taxlaw-2841	372	22	production	production	NOUN
taxlaw-2841	372	23	of	of	ADP
taxlaw-2841	372	24	foreign	foreign	ADJ
taxlaw-2841	372	25	income	income	NOUN
taxlaw-2841	372	26	and	and	CCONJ
taxlaw-2841	372	27	should	should	AUX
taxlaw-2841	372	28	therefore	therefore	ADV
taxlaw-2841	372	29	benefit	benefit	VERB
taxlaw-2841	372	30	from	from	ADP
taxlaw-2841	372	31	a	a	DET
taxlaw-2841	372	32	proportionate	proportionate	ADJ
taxlaw-2841	372	33	share	share	NOUN
taxlaw-2841	372	34	of	of	ADP
taxlaw-2841	372	35	tax	tax	NOUN
taxlaw-2841	372	36	revenue	revenue	NOUN
taxlaw-2841	372	37	associated	associate	VERB
taxlaw-2841	372	38	with	with	ADP
taxlaw-2841	372	39	such	such	ADJ
taxlaw-2841	372	40	foreign	foreign	ADJ
taxlaw-2841	372	41	income	income	NOUN
taxlaw-2841	372	42	.	.	PUNCT
taxlaw-2841	373	1	furthermore	furthermore	ADV
taxlaw-2841	373	2	,	,	PUNCT
taxlaw-2841	373	3	the	the	DET
taxlaw-2841	373	4	lack	lack	NOUN
taxlaw-2841	373	5	of	of	ADP
taxlaw-2841	373	6	taxation	taxation	NOUN
taxlaw-2841	373	7	that	that	PRON
taxlaw-2841	373	8	stems	stem	VERB
taxlaw-2841	373	9	from	from	ADP
taxlaw-2841	373	10	any	any	DET
taxlaw-2841	373	11	regime	regime	NOUN
taxlaw-2841	373	12	that	that	PRON
taxlaw-2841	373	13	does	do	AUX
taxlaw-2841	373	14	not	not	PART
taxlaw-2841	373	15	implement	implement	VERB
taxlaw-2841	373	16	current	current	ADJ
taxlaw-2841	373	17	worldwide	worldwide	ADJ
taxlaw-2841	373	18	taxation	taxation	NOUN
taxlaw-2841	373	19	risks	risk	VERB
taxlaw-2841	373	20	the	the	DET
taxlaw-2841	373	21	internal	internal	ADJ
taxlaw-2841	373	22	source	source	NOUN
taxlaw-2841	373	23	tax	tax	NOUN
taxlaw-2841	373	24	base	base	NOUN
taxlaw-2841	373	25	of	of	ADP
taxlaw-2841	373	26	the	the	DET
taxlaw-2841	373	27	united	united	PROPN
taxlaw-2841	373	28	states	states	PROPN
taxlaw-2841	373	29	.	.	PUNCT
taxlaw-2841	374	1	finally	finally	ADV
taxlaw-2841	374	2	,	,	PUNCT
taxlaw-2841	374	3	despite	despite	SCONJ
taxlaw-2841	374	4	arguments	argument	NOUN
taxlaw-2841	374	5	to	to	ADP
taxlaw-2841	374	6	the	the	DET
taxlaw-2841	374	7	contrary	contrary	NOUN
taxlaw-2841	374	8	made	make	VERB
taxlaw-2841	374	9	by	by	ADP
taxlaw-2841	374	10	those	those	PRON
taxlaw-2841	374	11	who	who	PRON
taxlaw-2841	374	12	oppose	oppose	VERB
taxlaw-2841	374	13	current	current	ADJ
taxlaw-2841	374	14	worldwide	worldwide	ADJ
taxlaw-2841	374	15	taxation	taxation	NOUN
taxlaw-2841	374	16	,	,	PUNCT
taxlaw-2841	374	17	it	it	PRON
taxlaw-2841	374	18	will	will	AUX
taxlaw-2841	374	19	not	not	PART
taxlaw-2841	374	20	put	put	VERB
taxlaw-2841	374	21	the	the	DET
taxlaw-2841	374	22	u.s	u.s	PROPN
taxlaw-2841	374	23	.	.	PROPN
taxlaw-2841	374	24	multinationals	multinational	NOUN
taxlaw-2841	374	25	at	at	ADP
taxlaw-2841	374	26	a	a	DET
taxlaw-2841	374	27	competitive	competitive	ADJ
taxlaw-2841	374	28	disadvantage	disadvantage	NOUN
taxlaw-2841	374	29	,	,	PUNCT
taxlaw-2841	374	30	as	as	ADV
taxlaw-2841	374	31	long	long	ADV
taxlaw-2841	374	32	as	as	SCONJ
taxlaw-2841	374	33	the	the	DET
taxlaw-2841	374	34	rate	rate	NOUN
taxlaw-2841	374	35	is	be	AUX
taxlaw-2841	374	36	appropriate	appropriate	ADJ
taxlaw-2841	374	37	.	.	PUNCT
taxlaw-2841	374	38	85	85	NUM
taxlaw-2841	374	39	in	in	ADP
taxlaw-2841	374	40	fact	fact	NOUN
taxlaw-2841	374	41	,	,	PUNCT
taxlaw-2841	374	42	81	81	NUM
taxlaw-2841	374	43	see	see	NOUN
taxlaw-2841	374	44	,	,	PUNCT
taxlaw-2841	374	45	e.g.	e.g.	ADV
taxlaw-2841	374	46	klaus	klaus	NOUN
taxlaw-2841	374	47	vogel	vogel	NOUN
taxlaw-2841	374	48	,	,	PUNCT
taxlaw-2841	374	49	worldwide	worldwide	ADV
taxlaw-2841	374	50	vs.	vs.	ADP
taxlaw-2841	374	51	source	source	NOUN
taxlaw-2841	374	52	taxation	taxation	NOUN
taxlaw-2841	374	53	of	of	ADP
taxlaw-2841	374	54	income	income	NOUN
taxlaw-2841	374	55	–	–	PUNCT
taxlaw-2841	374	56	a	a	DET
taxlaw-2841	374	57	review	review	NOUN
taxlaw-2841	374	58	and	and	CCONJ
taxlaw-2841	374	59	re	re	NOUN
taxlaw-2841	374	60	-	-	NOUN
taxlaw-2841	374	61	evaluation	evaluation	NOUN
taxlaw-2841	374	62	of	of	ADP
taxlaw-2841	374	63	arguments	argument	NOUN
taxlaw-2841	374	64	,	,	PUNCT
taxlaw-2841	374	65	8	8	NUM
taxlaw-2841	374	66	intertax	intertax	NOUN
taxlaw-2841	374	67	216	216	NUM
taxlaw-2841	374	68	,	,	PUNCT
taxlaw-2841	374	69	216	216	NUM
taxlaw-2841	374	70	-	-	SYM
taxlaw-2841	374	71	229	229	NUM
taxlaw-2841	374	72	(	(	PUNCT
taxlaw-2841	374	73	1988	1988	NUM
taxlaw-2841	374	74	)	)	PUNCT
taxlaw-2841	374	75	;	;	PUNCT
taxlaw-2841	374	76	paul	paul	PROPN
taxlaw-2841	374	77	mcdaniel	mcdaniel	PROPN
taxlaw-2841	374	78	,	,	PUNCT
taxlaw-2841	374	79	territorial	territorial	ADJ
taxlaw-2841	374	80	vs.	vs.	ADP
taxlaw-2841	374	81	worldwide	worldwide	ADJ
taxlaw-2841	374	82	international	international	ADJ
taxlaw-2841	374	83	tax	tax	NOUN
taxlaw-2841	374	84	systems	system	NOUN
taxlaw-2841	374	85	,	,	PUNCT
taxlaw-2841	374	86	which	which	PRON
taxlaw-2841	374	87	is	be	AUX
taxlaw-2841	374	88	better	well	ADJ
taxlaw-2841	374	89	for	for	ADP
taxlaw-2841	374	90	the	the	DET
taxlaw-2841	374	91	u.s	u.s	PROPN
taxlaw-2841	374	92	.	.	PROPN
taxlaw-2841	374	93	?	?	PUNCT
taxlaw-2841	374	94	,	,	PUNCT
taxlaw-2841	374	95	8	8	NUM
taxlaw-2841	374	96	fla	fla	NOUN
taxlaw-2841	374	97	.	.	PUNCT
taxlaw-2841	375	1	tax	tax	PROPN
taxlaw-2841	375	2	rev	rev	PROPN
taxlaw-2841	375	3	.	.	PROPN
taxlaw-2841	375	4	283	283	NUM
taxlaw-2841	375	5	(	(	PUNCT
taxlaw-2841	375	6	2006	2006	NUM
taxlaw-2841	375	7	-	-	SYM
taxlaw-2841	375	8	2008	2008	NUM
taxlaw-2841	375	9	)	)	PUNCT
taxlaw-2841	375	10	;	;	PUNCT
taxlaw-2841	375	11	adam	adam	PROPN
taxlaw-2841	375	12	rozenzweig	rozenzweig	PROPN
taxlaw-2841	375	13	,	,	PUNCT
taxlaw-2841	375	14	source	source	NOUN
taxlaw-2841	375	15	as	as	ADP
taxlaw-2841	375	16	a	a	DET
taxlaw-2841	375	17	solution	solution	NOUN
taxlaw-2841	375	18	to	to	ADP
taxlaw-2841	375	19	residence	residence	NOUN
taxlaw-2841	375	20	,	,	PUNCT
taxlaw-2841	375	21	17(6	17(6	NUM
taxlaw-2841	375	22	)	)	PUNCT
taxlaw-2841	375	23	fla	fla	PROPN
taxlaw-2841	375	24	.	.	PUNCT
taxlaw-2841	376	1	tax	tax	PROPN
taxlaw-2841	376	2	rev	rev	PROPN
taxlaw-2841	376	3	.	.	PROPN
taxlaw-2841	377	1	471	471	NUM
taxlaw-2841	377	2	(	(	PUNCT
taxlaw-2841	377	3	2015	2015	NUM
taxlaw-2841	377	4	)	)	PUNCT
taxlaw-2841	377	5	(	(	PUNCT
taxlaw-2841	377	6	who	who	PRON
taxlaw-2841	377	7	tries	try	VERB
taxlaw-2841	377	8	to	to	PART
taxlaw-2841	377	9	mitigate	mitigate	VERB
taxlaw-2841	377	10	the	the	DET
taxlaw-2841	377	11	contradiction	contradiction	NOUN
taxlaw-2841	377	12	between	between	ADP
taxlaw-2841	377	13	source	source	NOUN
taxlaw-2841	377	14	and	and	CCONJ
taxlaw-2841	377	15	residence	residence	NOUN
taxlaw-2841	377	16	and	and	CCONJ
taxlaw-2841	377	17	proposes	propose	VERB
taxlaw-2841	377	18	a	a	DET
taxlaw-2841	377	19	new	new	ADJ
taxlaw-2841	377	20	legal	legal	ADJ
taxlaw-2841	377	21	and	and	CCONJ
taxlaw-2841	377	22	doctrinal	doctrinal	ADJ
taxlaw-2841	377	23	approach	approach	NOUN
taxlaw-2841	377	24	to	to	ADP
taxlaw-2841	377	25	international	international	ADJ
taxlaw-2841	377	26	tax	tax	NOUN
taxlaw-2841	377	27	by	by	ADP
taxlaw-2841	377	28	using	use	VERB
taxlaw-2841	377	29	the	the	DET
taxlaw-2841	377	30	source	source	NOUN
taxlaw-2841	377	31	rules	rule	NOUN
taxlaw-2841	377	32	to	to	PART
taxlaw-2841	377	33	define	define	VERB
taxlaw-2841	377	34	the	the	DET
taxlaw-2841	377	35	residency	residency	NOUN
taxlaw-2841	377	36	of	of	ADP
taxlaw-2841	377	37	an	an	DET
taxlaw-2841	377	38	entity	entity	NOUN
taxlaw-2841	377	39	for	for	ADP
taxlaw-2841	377	40	tax	tax	NOUN
taxlaw-2841	377	41	purposes	purpose	NOUN
taxlaw-2841	377	42	)	)	PUNCT
taxlaw-2841	377	43	.	.	PUNCT
taxlaw-2841	378	1	82	82	NUM
taxlaw-2841	378	2	president	president	PROPN
taxlaw-2841	378	3	kennedy	kennedy	PROPN
taxlaw-2841	378	4	administration	administration	PROPN
taxlaw-2841	378	5	proposal	proposal	NOUN
taxlaw-2841	378	6	in	in	ADP
taxlaw-2841	378	7	1961	1961	NUM
taxlaw-2841	378	8	(	(	PUNCT
taxlaw-2841	378	9	federal	federal	ADJ
taxlaw-2841	378	10	tax	tax	NOUN
taxlaw-2841	378	11	system	system	NOUN
taxlaw-2841	378	12	message	message	NOUN
taxlaw-2841	378	13	from	from	ADP
taxlaw-2841	378	14	the	the	DET
taxlaw-2841	378	15	president	president	NOUN
taxlaw-2841	378	16	of	of	ADP
taxlaw-2841	378	17	the	the	DET
taxlaw-2841	378	18	united	united	PROPN
taxlaw-2841	378	19	states	states	PROPN
taxlaw-2841	378	20	,	,	PUNCT
taxlaw-2841	378	21	107	107	NUM
taxlaw-2841	378	22	cong	cong	NOUN
taxlaw-2841	378	23	.	.	PUNCT
taxlaw-2841	379	1	rec	rec	PROPN
taxlaw-2841	379	2	.	.	PROPN
taxlaw-2841	379	3	6456	6456	NUM
taxlaw-2841	379	4	,	,	PUNCT
taxlaw-2841	379	5	6458	6458	NUM
taxlaw-2841	379	6	(	(	PUNCT
taxlaw-2841	379	7	1961	1961	NUM
taxlaw-2841	379	8	)	)	PUNCT
taxlaw-2841	379	9	)	)	PUNCT
taxlaw-2841	379	10	;	;	PUNCT
taxlaw-2841	379	11	press	press	NOUN
taxlaw-2841	379	12	release	release	NOUN
taxlaw-2841	379	13	,	,	PUNCT
taxlaw-2841	379	14	sen	sen	PROPN
taxlaw-2841	379	15	.	.	PROPN
taxlaw-2841	379	16	wyden	wyden	PROPN
taxlaw-2841	379	17	&	&	CCONJ
taxlaw-2841	379	18	sen	sen	PROPN
taxlaw-2841	379	19	.	.	PROPN
taxlaw-2841	379	20	coats	coats	PROPN
taxlaw-2841	379	21	,	,	PUNCT
taxlaw-2841	379	22	the	the	DET
taxlaw-2841	379	23	bipartisan	bipartisan	ADJ
taxlaw-2841	379	24	tax	tax	NOUN
taxlaw-2841	379	25	fairness	fairness	NOUN
taxlaw-2841	379	26	and	and	CCONJ
taxlaw-2841	379	27	simplification	simplification	NOUN
taxlaw-2841	379	28	act	act	NOUN
taxlaw-2841	379	29	of	of	ADP
taxlaw-2841	379	30	2011	2011	NUM
taxlaw-2841	379	31	,	,	PUNCT
taxlaw-2841	379	32	http://www.wyden.senate.gov/imo/media/doc/wyden-coats%20two%20pager%20final1.pdf	http://www.wyden.senate.gov/imo/media/doc/wyden-coats%20two%20pager%20final1.pdf	NOUN
taxlaw-2841	380	1	[	[	X
taxlaw-2841	380	2	http://perma.cc/by48-9467	http://perma.cc/by48-9467	X
taxlaw-2841	380	3	]	]	X
taxlaw-2841	380	4	(	(	PUNCT
taxlaw-2841	380	5	requiring	require	VERB
taxlaw-2841	380	6	that	that	SCONJ
taxlaw-2841	380	7	a	a	DET
taxlaw-2841	380	8	u.s	u.s	PROPN
taxlaw-2841	380	9	.	.	PROPN
taxlaw-2841	380	10	shareholder	shareholder	NOUN
taxlaw-2841	380	11	include	include	VERB
taxlaw-2841	380	12	as	as	ADP
taxlaw-2841	380	13	a	a	DET
taxlaw-2841	380	14	deemed	deemed	ADJ
taxlaw-2841	380	15	dividend	dividend	NOUN
taxlaw-2841	380	16	its	its	PRON
taxlaw-2841	380	17	share	share	NOUN
taxlaw-2841	380	18	of	of	ADP
taxlaw-2841	380	19	the	the	DET
taxlaw-2841	380	20	current	current	ADJ
taxlaw-2841	380	21	foreign	foreign	ADJ
taxlaw-2841	380	22	earnings	earning	NOUN
taxlaw-2841	380	23	of	of	ADP
taxlaw-2841	380	24	cfc	cfc	PROPN
taxlaw-2841	380	25	’s	’s	PART
taxlaw-2841	380	26	and	and	CCONJ
taxlaw-2841	380	27	the	the	DET
taxlaw-2841	380	28	distinction	distinction	NOUN
taxlaw-2841	380	29	between	between	ADP
taxlaw-2841	380	30	subpart	subpart	PROPN
taxlaw-2841	380	31	f	f	PROPN
taxlaw-2841	380	32	income	income	NOUN
taxlaw-2841	380	33	and	and	CCONJ
taxlaw-2841	380	34	non	non	ADJ
taxlaw-2841	380	35	-	-	ADJ
taxlaw-2841	380	36	subpart	subpart	ADJ
taxlaw-2841	380	37	f	f	PROPN
taxlaw-2841	380	38	income	income	NOUN
taxlaw-2841	380	39	is	be	AUX
taxlaw-2841	380	40	eliminated	eliminate	VERB
taxlaw-2841	380	41	and	and	CCONJ
taxlaw-2841	380	42	proposing	propose	VERB
taxlaw-2841	380	43	legislation	legislation	NOUN
taxlaw-2841	380	44	that	that	PRON
taxlaw-2841	380	45	provides	provide	VERB
taxlaw-2841	380	46	several	several	ADJ
taxlaw-2841	380	47	specific	specific	ADJ
taxlaw-2841	380	48	provisions	provision	NOUN
taxlaw-2841	380	49	to	to	PART
taxlaw-2841	380	50	address	address	VERB
taxlaw-2841	380	51	potentially	potentially	ADV
taxlaw-2841	380	52	abusive	abusive	ADJ
taxlaw-2841	380	53	transactions	transaction	NOUN
taxlaw-2841	380	54	)	)	PUNCT
taxlaw-2841	380	55	.	.	PUNCT
taxlaw-2841	381	1	83	83	NUM
taxlaw-2841	381	2	see	see	VERB
taxlaw-2841	381	3	robert	robert	PROPN
taxlaw-2841	381	4	j.	j.	PROPN
taxlaw-2841	381	5	peroni	peroni	PROPN
taxlaw-2841	381	6	,	,	PUNCT
taxlaw-2841	381	7	j.	j.	PROPN
taxlaw-2841	381	8	clifton	clifton	PROPN
taxlaw-2841	381	9	fleming	fleming	PROPN
taxlaw-2841	381	10	,	,	PUNCT
taxlaw-2841	381	11	jr	jr	PROPN
taxlaw-2841	381	12	.	.	PROPN
taxlaw-2841	381	13	&	&	CCONJ
taxlaw-2841	381	14	stephen	stephen	PROPN
taxlaw-2841	381	15	e.	e.	PROPN
taxlaw-2841	381	16	shay	shay	PROPN
taxlaw-2841	381	17	,	,	PUNCT
taxlaw-2841	381	18	getting	get	VERB
taxlaw-2841	381	19	serious	serious	ADJ
taxlaw-2841	381	20	about	about	ADP
taxlaw-2841	381	21	curtailing	curtail	VERB
taxlaw-2841	381	22	deferral	deferral	NOUN
taxlaw-2841	381	23	of	of	ADP
taxlaw-2841	381	24	u.s	u.s	PROPN
taxlaw-2841	381	25	.	.	PROPN
taxlaw-2841	381	26	tax	tax	NOUN
taxlaw-2841	381	27	on	on	ADP
taxlaw-2841	381	28	foreign	foreign	ADJ
taxlaw-2841	381	29	source	source	NOUN
taxlaw-2841	381	30	income	income	NOUN
taxlaw-2841	381	31	,	,	PUNCT
taxlaw-2841	381	32	52	52	NUM
taxlaw-2841	381	33	smu	smu	PROPN
taxlaw-2841	381	34	l.	l.	PROPN
taxlaw-2841	381	35	rev	rev	PROPN
taxlaw-2841	381	36	.	.	PROPN
taxlaw-2841	382	1	455	455	NUM
taxlaw-2841	382	2	(	(	PUNCT
taxlaw-2841	382	3	1999	1999	NUM
taxlaw-2841	382	4	)	)	PUNCT
taxlaw-2841	382	5	.	.	PUNCT
taxlaw-2841	383	1	(	(	PUNCT
taxlaw-2841	383	2	i	i	PRON
taxlaw-2841	383	3	agree	agree	VERB
taxlaw-2841	383	4	that	that	SCONJ
taxlaw-2841	383	5	ending	end	VERB
taxlaw-2841	383	6	deferral	deferral	NOUN
taxlaw-2841	383	7	is	be	AUX
taxlaw-2841	383	8	justified	justify	VERB
taxlaw-2841	383	9	but	but	CCONJ
taxlaw-2841	383	10	it	it	PRON
taxlaw-2841	383	11	does	do	AUX
taxlaw-2841	383	12	not	not	PART
taxlaw-2841	383	13	seem	seem	VERB
taxlaw-2841	383	14	feasible	feasible	ADJ
taxlaw-2841	383	15	and	and	CCONJ
taxlaw-2841	383	16	all	all	DET
taxlaw-2841	383	17	attempts	attempt	NOUN
taxlaw-2841	383	18	to	to	PART
taxlaw-2841	383	19	end	end	VERB
taxlaw-2841	383	20	deferral	deferral	ADJ
taxlaw-2841	383	21	had	have	AUX
taxlaw-2841	383	22	failed	fail	VERB
taxlaw-2841	383	23	so	so	ADV
taxlaw-2841	383	24	far	far	ADV
taxlaw-2841	383	25	)	)	PUNCT
taxlaw-2841	383	26	.	.	PUNCT
taxlaw-2841	384	1	84	84	NUM
taxlaw-2841	384	2	see	see	VERB
taxlaw-2841	384	3	peggy	peggy	PROPN
taxlaw-2841	384	4	b.	b.	PROPN
taxlaw-2841	384	5	musgrave	musgrave	PROPN
taxlaw-2841	384	6	,	,	PUNCT
taxlaw-2841	384	7	u.s	u.s	PROPN
taxlaw-2841	384	8	.	.	PROPN
taxlaw-2841	384	9	taxation	taxation	NOUN
taxlaw-2841	384	10	of	of	ADP
taxlaw-2841	384	11	foreign	foreign	ADJ
taxlaw-2841	384	12	investment	investment	NOUN
taxlaw-2841	384	13	income	income	NOUN
taxlaw-2841	384	14	:	:	PUNCT
taxlaw-2841	384	15	issues	issue	NOUN
taxlaw-2841	384	16	&	&	CCONJ
taxlaw-2841	384	17	arguments	argument	NOUN
taxlaw-2841	384	18	(	(	PUNCT
taxlaw-2841	384	19	1969	1969	NUM
taxlaw-2841	384	20	)	)	PUNCT
taxlaw-2841	384	21	.	.	PUNCT
taxlaw-2841	385	1	85	85	NUM
taxlaw-2841	385	2	see	see	VERB
taxlaw-2841	385	3	reuven	reuven	PROPN
taxlaw-2841	385	4	s.	s.	PROPN
taxlaw-2841	385	5	avi	avi	PROPN
taxlaw-2841	385	6	-	-	PUNCT
taxlaw-2841	385	7	yonah	yonah	PROPN
taxlaw-2841	385	8	&	&	CCONJ
taxlaw-2841	385	9	nicola	nicola	PROPN
taxlaw-2841	385	10	sartori	sartori	PROPN
taxlaw-2841	385	11	,	,	PUNCT
taxlaw-2841	385	12	sys	sys	PROPN
taxlaw-2841	385	13	.	.	PUNCT
taxlaw-2841	386	1	on	on	ADP
taxlaw-2841	386	2	int’l	int’l	NUM
taxlaw-2841	386	3	taxation	taxation	NOUN
taxlaw-2841	386	4	&	&	CCONJ
taxlaw-2841	386	5	competitiveness	competitiveness	NOUN
taxlaw-2841	386	6	:	:	PUNCT
taxlaw-2841	386	7	foreword	foreword	NOUN
taxlaw-2841	386	8	,	,	PUNCT
taxlaw-2841	386	9	65	65	NUM
taxlaw-2841	386	10	tax	tax	NOUN
taxlaw-2841	386	11	l.	l.	PROPN
taxlaw-2841	386	12	rev	rev	PROPN
taxlaw-2841	386	13	.	.	PROPN
taxlaw-2841	387	1	313	313	NUM
taxlaw-2841	387	2	(	(	PUNCT
taxlaw-2841	387	3	2012	2012	NUM
taxlaw-2841	387	4	)	)	PUNCT
taxlaw-2841	387	5	;	;	PUNCT
taxlaw-2841	387	6	michael	michael	PROPN
taxlaw-2841	387	7	s.	s.	PROPN
taxlaw-2841	387	8	knoll	knoll	PROPN
taxlaw-2841	387	9	,	,	PUNCT
taxlaw-2841	387	10	the	the	DET
taxlaw-2841	387	11	connection	connection	NOUN
taxlaw-2841	387	12	between	between	ADP
taxlaw-2841	387	13	competitiveness	competitiveness	NOUN
taxlaw-2841	387	14	and	and	CCONJ
taxlaw-2841	387	15	international	international	ADJ
taxlaw-2841	387	16	taxation	taxation	NOUN
taxlaw-2841	387	17	,	,	PUNCT
taxlaw-2841	387	18	65	65	NUM
taxlaw-2841	387	19	tax	tax	NOUN
taxlaw-2841	387	20	l.	l.	PROPN
taxlaw-2841	387	21	rev	rev	PROPN
taxlaw-2841	387	22	.	.	PROPN
taxlaw-2841	387	23	349	349	NUM
taxlaw-2841	387	24	(	(	PUNCT
taxlaw-2841	387	25	2012	2012	NUM
taxlaw-2841	387	26	)	)	PUNCT
taxlaw-2841	387	27	;	;	PUNCT
taxlaw-2841	387	28	jane	jane	PROPN
taxlaw-2841	387	29	g.	g.	PROPN
taxlaw-2841	387	30	gravelle	gravelle	PROPN
taxlaw-2841	387	31	,	,	PUNCT
taxlaw-2841	387	32	does	do	AUX
taxlaw-2841	387	33	the	the	DET
taxlaw-2841	387	34	concept	concept	NOUN
taxlaw-2841	387	35	of	of	ADP
taxlaw-2841	387	36	competitiveness	competitiveness	NOUN
taxlaw-2841	387	37	have	have	VERB
taxlaw-2841	387	38	meaning	meaning	NOUN
taxlaw-2841	387	39	in	in	ADP
taxlaw-2841	387	40	formulating	formulate	VERB
taxlaw-2841	387	41	corp	corp	PROPN
taxlaw-2841	387	42	.	.	PROPN
taxlaw-2841	387	43	tax	tax	NOUN
taxlaw-2841	387	44	pol’y	pol’y	NOUN
taxlaw-2841	387	45	?	?	PUNCT
taxlaw-2841	387	46	,	,	PUNCT
taxlaw-2841	387	47	65	65	NUM
taxlaw-2841	387	48	tax	tax	NOUN
taxlaw-2841	387	49	l.	l.	PROPN
taxlaw-2841	387	50	rev	rev	PROPN
taxlaw-2841	387	51	.	.	PROPN
taxlaw-2841	387	52	323	323	NUM
taxlaw-2841	387	53	(	(	PUNCT
taxlaw-2841	387	54	2012	2012	NUM
taxlaw-2841	387	55	)	)	PUNCT
taxlaw-2841	387	56	;	;	PUNCT
taxlaw-2841	388	1	reuven	reuven	PROPN
taxlaw-2841	388	2	s.	s.	PROPN
taxlaw-2841	388	3	avi	avi	PROPN
taxlaw-2841	388	4	-	-	PUNCT
taxlaw-2841	388	5	yonah	yonah	PROPN
taxlaw-2841	388	6	&	&	CCONJ
taxlaw-2841	388	7	yaron	yaron	PROPN
taxlaw-2841	388	8	lahav	lahav	PROPN
taxlaw-2841	388	9	,	,	PUNCT
taxlaw-2841	388	10	the	the	DET
taxlaw-2841	388	11	effective	effective	ADJ
taxlaw-2841	388	12	tax	tax	NOUN
taxlaw-2841	388	13	rates	rate	NOUN
taxlaw-2841	388	14	of	of	ADP
taxlaw-2841	388	15	the	the	DET
taxlaw-2841	388	16	largest	large	ADJ
taxlaw-2841	388	17	u.s	u.s	PROPN
taxlaw-2841	388	18	.	.	PROPN
taxlaw-2841	388	19	and	and	CCONJ
taxlaw-2841	388	20	eu	eu	PROPN
taxlaw-2841	388	21	multinationals	multinational	NOUN
taxlaw-2841	388	22	,	,	PUNCT
taxlaw-2841	388	23	65	65	NUM
taxlaw-2841	388	24	tax	tax	NOUN
taxlaw-2841	388	25	l.	l.	PROPN
taxlaw-2841	388	26	rev	rev	PROPN
taxlaw-2841	388	27	.	.	PROPN
taxlaw-2841	388	28	375	375	NUM
taxlaw-2841	388	29	(	(	PUNCT
taxlaw-2841	388	30	2012	2012	NUM
taxlaw-2841	388	31	)	)	PUNCT
taxlaw-2841	388	32	;	;	PUNCT
taxlaw-2841	388	33	brian	brian	PROPN
taxlaw-2841	388	34	j.	j.	PROPN
taxlaw-2841	388	35	arnold	arnold	PROPN
taxlaw-2841	388	36	,	,	PUNCT
taxlaw-2841	388	37	a	a	DET
taxlaw-2841	388	38	comp	comp	NOUN
taxlaw-2841	388	39	.	.	PUNCT
taxlaw-2841	388	40	persp	persp	PROPN
taxlaw-2841	388	41	.	.	PUNCT
taxlaw-2841	389	1	on	on	ADP
taxlaw-2841	389	2	the	the	DET
taxlaw-2841	389	3	u.s	u.s	PROPN
taxlaw-2841	389	4	.	.	PROPN
taxlaw-2841	389	5	controlled	control	VERB
taxlaw-2841	389	6	foreign	foreign	PROPN
taxlaw-2841	389	7	corp	corp	PROPN
taxlaw-2841	389	8	.	.	PROPN
taxlaw-2841	389	9	rules	rule	NOUN
taxlaw-2841	389	10	,	,	PUNCT
taxlaw-2841	389	11	65	65	NUM
taxlaw-2841	389	12	tax	tax	NOUN
taxlaw-2841	389	13	l.	l.	PROPN
taxlaw-2841	389	14	rev	rev	PROPN
taxlaw-2841	389	15	.	.	PROPN
taxlaw-2841	389	16	473	473	NUM
taxlaw-2841	389	17	(	(	PUNCT
taxlaw-2841	389	18	2012	2012	NUM
taxlaw-2841	389	19	)	)	PUNCT
taxlaw-2841	389	20	;	;	PUNCT
taxlaw-2841	390	1	eric	eric	PROPN
taxlaw-2841	390	2	toder	toder	PROPN
taxlaw-2841	390	3	,	,	PUNCT
taxlaw-2841	390	4	int’l	int’l	ADJ
taxlaw-2841	390	5	competitiveness	competitiveness	NOUN
taxlaw-2841	390	6	:	:	PUNCT
taxlaw-2841	390	7	who	who	PRON
taxlaw-2841	390	8	competes	compete	VERB
taxlaw-2841	390	9	against	against	ADP
taxlaw-2841	390	10	whom	whom	PRON
taxlaw-2841	390	11	and	and	CCONJ
taxlaw-2841	390	12	for	for	ADP
taxlaw-2841	390	13	what	what	PRON
taxlaw-2841	390	14	?	?	PUNCT
taxlaw-2841	390	15	,	,	PUNCT
taxlaw-2841	390	16	65	65	NUM
taxlaw-2841	390	17	tax	tax	NOUN
taxlaw-2841	390	18	l.	l.	PROPN
taxlaw-2841	390	19	rev	rev	PROPN
taxlaw-2841	390	20	.	.	PROPN
taxlaw-2841	390	21	505	505	NUM
taxlaw-2841	390	22	(	(	PUNCT
taxlaw-2841	390	23	2012	2012	NUM
taxlaw-2841	390	24	)	)	PUNCT
taxlaw-2841	390	25	;	;	PUNCT
taxlaw-2841	390	26	melissa	melissa	PROPN
taxlaw-2841	390	27	costa	costa	PROPN
taxlaw-2841	390	28	&	&	CCONJ
taxlaw-2841	390	29	jennifer	jennifer	PROPN
taxlaw-2841	390	30	gravelle	gravelle	PROPN
taxlaw-2841	390	31	,	,	PUNCT
taxlaw-2841	390	32	taxing	tax	VERB
taxlaw-2841	390	33	multinational	multinational	ADJ
taxlaw-2841	390	34	corps	corp	NOUN
taxlaw-2841	390	35	:	:	PUNCT
taxlaw-2841	390	36	average	average	ADJ
taxlaw-2841	390	37	tax	tax	NOUN
taxlaw-2841	390	38	rates	rate	NOUN
taxlaw-2841	390	39	,	,	PUNCT
taxlaw-2841	390	40	65	65	NUM
taxlaw-2841	390	41	tax	tax	NOUN
taxlaw-2841	390	42	l.	l.	PROPN
taxlaw-2841	390	43	rev	rev	PROPN
taxlaw-2841	390	44	.	.	PROPN
taxlaw-2841	390	45	391	391	NUM
taxlaw-2841	390	46	(	(	PUNCT
taxlaw-2841	390	47	2012	2012	NUM
taxlaw-2841	390	48	)	)	PUNCT
taxlaw-2841	390	49	;	;	PUNCT
taxlaw-2841	390	50	kimberly	kimberly	PROPN
taxlaw-2841	390	51	a.	a.	PROPN
taxlaw-2841	390	52	clausing	clausing	PROPN
taxlaw-2841	390	53	,	,	PUNCT
taxlaw-2841	390	54	in	in	ADP
taxlaw-2841	390	55	search	search	NOUN
taxlaw-2841	390	56	of	of	ADP
taxlaw-2841	390	57	corp	corp	PROPN
taxlaw-2841	390	58	.	.	PROPN
taxlaw-2841	390	59	tax	tax	NOUN
taxlaw-2841	390	60	incidence	incidence	NOUN
taxlaw-2841	390	61	,	,	PUNCT
taxlaw-2841	390	62	65	65	NUM
taxlaw-2841	390	63	tax	tax	NOUN
taxlaw-2841	390	64	l.	l.	PROPN
taxlaw-2841	390	65	rev	rev	PROPN
taxlaw-2841	390	66	.	.	PROPN
taxlaw-2841	390	67	433	433	NUM
taxlaw-2841	390	68	(	(	PUNCT
taxlaw-2841	390	69	2012	2012	NUM
taxlaw-2841	390	70	)	)	PUNCT
taxlaw-2841	390	71	;	;	PUNCT
taxlaw-2841	390	72	kevin	kevin	PROPN
taxlaw-2841	390	73	s.	s.	PROPN
taxlaw-2841	390	74	markle	markle	PROPN
taxlaw-2841	390	75	&	&	CCONJ
taxlaw-2841	390	76	douglas	douglas	PROPN
taxlaw-2841	390	77	a.	a.	PROPN
taxlaw-2841	390	78	shackelford	shackelford	PROPN
taxlaw-2841	390	79	,	,	PUNCT
taxlaw-2841	390	80	cross	cross	ADJ
taxlaw-2841	390	81	-	-	ADJ
taxlaw-2841	390	82	country	country	ADJ
taxlaw-2841	390	83	comparisons	comparison	NOUN
taxlaw-2841	390	84	of	of	ADP
taxlaw-2841	390	85	the	the	DET
taxlaw-2841	390	86	effects	effect	NOUN
taxlaw-2841	390	87	of	of	ADP
taxlaw-2841	390	88	leverage	leverage	NOUN
taxlaw-2841	390	89	,	,	PUNCT
taxlaw-2841	390	90	intangible	intangible	ADJ
taxlaw-2841	390	91	assets	asset	NOUN
taxlaw-2841	390	92	,	,	PUNCT
taxlaw-2841	390	93	and	and	CCONJ
taxlaw-2841	390	94	tax	tax	NOUN
taxlaw-2841	390	95	havens	haven	NOUN
taxlaw-2841	390	96	on	on	ADP
taxlaw-2841	390	97	corp	corp	PROPN
taxlaw-2841	390	98	.	.	PROPN
taxlaw-2841	390	99	income	income	NOUN
taxlaw-2841	390	100	taxes	taxis	NOUN
taxlaw-2841	390	101	,	,	PUNCT
taxlaw-2841	390	102	65	65	NUM
taxlaw-2841	390	103	tax	tax	NOUN
taxlaw-2841	390	104	l.	l.	PROPN
taxlaw-2841	390	105	rev	rev	PROPN
taxlaw-2841	390	106	.	.	PROPN
taxlaw-2841	390	107	415	415	NUM
taxlaw-2841	390	108	(	(	PUNCT
taxlaw-2841	390	109	2012	2012	NUM
taxlaw-2841	390	110	)	)	PUNCT
taxlaw-2841	390	111	;	;	PUNCT
taxlaw-2841	390	112	bret	bret	PROPN
taxlaw-2841	390	113	wells	wells	PROPN
taxlaw-2841	390	114	&	&	CCONJ
taxlaw-2841	390	115	cym	cym	PROPN
taxlaw-2841	390	116	lowell	lowell	PROPN
taxlaw-2841	390	117	,	,	PUNCT
taxlaw-2841	390	118	tax	tax	NOUN
taxlaw-2841	390	119	base	base	NOUN
taxlaw-2841	390	120	erosion	erosion	NOUN
taxlaw-2841	390	121	and	and	CCONJ
taxlaw-2841	390	122	homeless	homeless	ADJ
taxlaw-2841	390	123	income	income	NOUN
taxlaw-2841	390	124	:	:	PUNCT
taxlaw-2841	390	125	collection	collection	NOUN
taxlaw-2841	390	126	at	at	ADP
taxlaw-2841	390	127	source	source	NOUN
taxlaw-2841	390	128	is	be	AUX
taxlaw-2841	390	129	the	the	DET
taxlaw-2841	390	130	linchpin	linchpin	NOUN
taxlaw-2841	390	131	,	,	PUNCT
taxlaw-2841	390	132	65	65	NUM
taxlaw-2841	390	133	tax	tax	NOUN
taxlaw-2841	390	134	l.	l.	PROPN
taxlaw-2841	390	135	rev	rev	PROPN
taxlaw-2841	390	136	.	.	PROPN
taxlaw-2841	390	137	535	535	NUM
taxlaw-2841	390	138	(	(	PUNCT
taxlaw-2841	390	139	2012	2012	NUM
taxlaw-2841	390	140	)	)	PUNCT
taxlaw-2841	390	141	.	.	PUNCT
taxlaw-2841	391	1	24	24	NUM
taxlaw-2841	391	2	columbia	columbia	PROPN
taxlaw-2841	391	3	journal	journal	PROPN
taxlaw-2841	391	4	of	of	ADP
taxlaw-2841	391	5	tax	tax	NOUN
taxlaw-2841	391	6	law	law	NOUN
taxlaw-2841	391	7	[	[	X
taxlaw-2841	391	8	vol.8:5	vol.8:5	X
taxlaw-2841	391	9	current	current	ADJ
taxlaw-2841	391	10	worldwide	worldwide	ADJ
taxlaw-2841	391	11	taxation	taxation	NOUN
taxlaw-2841	391	12	is	be	AUX
taxlaw-2841	391	13	required	require	VERB
taxlaw-2841	391	14	to	to	PART
taxlaw-2841	391	15	achieve	achieve	VERB
taxlaw-2841	391	16	fairness	fairness	NOUN
taxlaw-2841	391	17	in	in	ADP
taxlaw-2841	391	18	the	the	DET
taxlaw-2841	391	19	comprehensive	comprehensive	ADJ
taxlaw-2841	391	20	taxation	taxation	NOUN
taxlaw-2841	391	21	system	system	NOUN
taxlaw-2841	391	22	of	of	ADP
taxlaw-2841	391	23	any	any	DET
taxlaw-2841	391	24	country.86	country.86	NOUN
taxlaw-2841	391	25	in	in	ADP
taxlaw-2841	391	26	my	my	PRON
taxlaw-2841	391	27	opinion	opinion	NOUN
taxlaw-2841	391	28	,	,	PUNCT
taxlaw-2841	391	29	current	current	ADJ
taxlaw-2841	391	30	worldwide	worldwide	ADJ
taxlaw-2841	391	31	taxation	taxation	NOUN
taxlaw-2841	391	32	would	would	AUX
taxlaw-2841	391	33	likely	likely	ADV
taxlaw-2841	391	34	reduce	reduce	VERB
taxlaw-2841	391	35	the	the	DET
taxlaw-2841	391	36	lock	lock	NOUN
taxlaw-2841	391	37	-	-	PUNCT
taxlaw-2841	391	38	out	out	ADP
taxlaw-2841	391	39	effect	effect	NOUN
taxlaw-2841	391	40	,	,	PUNCT
taxlaw-2841	391	41	as	as	SCONJ
taxlaw-2841	391	42	it	it	PRON
taxlaw-2841	391	43	will	will	AUX
taxlaw-2841	391	44	minimize	minimize	VERB
taxlaw-2841	391	45	the	the	DET
taxlaw-2841	391	46	incentive	incentive	NOUN
taxlaw-2841	391	47	to	to	PART
taxlaw-2841	391	48	keep	keep	VERB
taxlaw-2841	391	49	profits	profit	NOUN
taxlaw-2841	391	50	outside	outside	ADP
taxlaw-2841	391	51	of	of	ADP
taxlaw-2841	391	52	the	the	DET
taxlaw-2841	391	53	u.s	u.s	PROPN
taxlaw-2841	391	54	.	.	PROPN
taxlaw-2841	391	55	however	however	ADV
taxlaw-2841	391	56	,	,	PUNCT
taxlaw-2841	391	57	although	although	SCONJ
taxlaw-2841	391	58	current	current	ADJ
taxlaw-2841	391	59	worldwide	worldwide	ADJ
taxlaw-2841	391	60	taxation	taxation	NOUN
taxlaw-2841	391	61	might	might	AUX
taxlaw-2841	391	62	reduce	reduce	VERB
taxlaw-2841	391	63	the	the	DET
taxlaw-2841	391	64	opportunities	opportunity	NOUN
taxlaw-2841	391	65	of	of	ADP
taxlaw-2841	391	66	international	international	ADJ
taxlaw-2841	391	67	tax	tax	NOUN
taxlaw-2841	391	68	arbitrage	arbitrage	NOUN
taxlaw-2841	391	69	,	,	PUNCT
taxlaw-2841	391	70	it	it	PRON
taxlaw-2841	391	71	is	be	AUX
taxlaw-2841	391	72	unlikely	unlikely	ADJ
taxlaw-2841	391	73	that	that	SCONJ
taxlaw-2841	391	74	ending	end	VERB
taxlaw-2841	391	75	deferral	deferral	NOUN
taxlaw-2841	391	76	will	will	AUX
taxlaw-2841	391	77	reduce	reduce	VERB
taxlaw-2841	391	78	all	all	DET
taxlaw-2841	391	79	tax	tax	NOUN
taxlaw-2841	391	80	avoidance	avoidance	NOUN
taxlaw-2841	391	81	incentives	incentive	NOUN
taxlaw-2841	391	82	or	or	CCONJ
taxlaw-2841	391	83	schemes	scheme	NOUN
taxlaw-2841	391	84	.	.	PUNCT
taxlaw-2841	392	1	most	most	ADJ
taxlaw-2841	392	2	tax	tax	NOUN
taxlaw-2841	392	3	avoidance	avoidance	NOUN
taxlaw-2841	392	4	schemes	scheme	NOUN
taxlaw-2841	392	5	rely	rely	VERB
taxlaw-2841	392	6	heavily	heavily	ADV
taxlaw-2841	392	7	on	on	ADP
taxlaw-2841	392	8	the	the	DET
taxlaw-2841	392	9	fact	fact	NOUN
taxlaw-2841	392	10	that	that	SCONJ
taxlaw-2841	392	11	many	many	ADJ
taxlaw-2841	392	12	non	non	ADJ
taxlaw-2841	392	13	-	-	ADJ
taxlaw-2841	392	14	u.s	u.s	ADJ
taxlaw-2841	392	15	.	.	PROPN
taxlaw-2841	392	16	jurisdictions	jurisdiction	NOUN
taxlaw-2841	392	17	adopt	adopt	VERB
taxlaw-2841	392	18	beneficial	beneficial	ADJ
taxlaw-2841	392	19	,	,	PUNCT
taxlaw-2841	392	20	low	low	ADJ
taxlaw-2841	392	21	-	-	PUNCT
taxlaw-2841	392	22	or	or	CCONJ
taxlaw-2841	392	23	-	-	PUNCT
taxlaw-2841	392	24	nonexistent	nonexistent	ADJ
taxlaw-2841	392	25	tax	tax	NOUN
taxlaw-2841	392	26	regimes	regime	NOUN
taxlaw-2841	392	27	.	.	PUNCT
taxlaw-2841	393	1	therefore	therefore	ADV
taxlaw-2841	393	2	,	,	PUNCT
taxlaw-2841	393	3	as	as	ADV
taxlaw-2841	393	4	long	long	ADV
taxlaw-2841	393	5	as	as	SCONJ
taxlaw-2841	393	6	these	these	DET
taxlaw-2841	393	7	tax	tax	NOUN
taxlaw-2841	393	8	haven	haven	NOUN
taxlaw-2841	393	9	regimes	regime	NOUN
taxlaw-2841	393	10	continue	continue	VERB
taxlaw-2841	393	11	to	to	PART
taxlaw-2841	393	12	exist	exist	VERB
taxlaw-2841	393	13	,	,	PUNCT
taxlaw-2841	393	14	international	international	ADJ
taxlaw-2841	393	15	tax	tax	NOUN
taxlaw-2841	393	16	avoidance	avoidance	NOUN
taxlaw-2841	393	17	will	will	AUX
taxlaw-2841	393	18	continue	continue	VERB
taxlaw-2841	393	19	even	even	ADV
taxlaw-2841	393	20	after	after	ADP
taxlaw-2841	393	21	ending	end	VERB
taxlaw-2841	393	22	deferral	deferral	NOUN
taxlaw-2841	393	23	.	.	PUNCT
taxlaw-2841	394	1	in	in	ADP
taxlaw-2841	394	2	fact	fact	NOUN
taxlaw-2841	394	3	,	,	PUNCT
taxlaw-2841	394	4	current	current	ADJ
taxlaw-2841	394	5	worldwide	worldwide	ADJ
taxlaw-2841	394	6	taxation	taxation	NOUN
taxlaw-2841	394	7	will	will	AUX
taxlaw-2841	394	8	likely	likely	ADV
taxlaw-2841	394	9	increase	increase	VERB
taxlaw-2841	394	10	the	the	DET
taxlaw-2841	394	11	incentive	incentive	NOUN
taxlaw-2841	394	12	to	to	PART
taxlaw-2841	394	13	invert	invert	VERB
taxlaw-2841	394	14	in	in	ADP
taxlaw-2841	394	15	order	order	NOUN
taxlaw-2841	394	16	to	to	PART
taxlaw-2841	394	17	benefit	benefit	VERB
taxlaw-2841	394	18	from	from	ADP
taxlaw-2841	394	19	these	these	DET
taxlaw-2841	394	20	tax	tax	NOUN
taxlaw-2841	394	21	havens	haven	NOUN
taxlaw-2841	394	22	and	and	CCONJ
taxlaw-2841	394	23	avoid	avoid	VERB
taxlaw-2841	394	24	worldwide	worldwide	ADJ
taxlaw-2841	394	25	taxation	taxation	NOUN
taxlaw-2841	394	26	.	.	PUNCT
taxlaw-2841	395	1	b.	b.	PROPN
taxlaw-2841	395	2	ending	end	VERB
taxlaw-2841	395	3	worldwide	worldwide	ADJ
taxlaw-2841	395	4	taxation	taxation	NOUN
taxlaw-2841	395	5	:	:	PUNCT
taxlaw-2841	395	6	sole	sole	ADJ
taxlaw-2841	395	7	territorial	territorial	ADJ
taxlaw-2841	395	8	taxation	taxation	NOUN
taxlaw-2841	395	9	in	in	ADP
taxlaw-2841	395	10	recent	recent	ADJ
taxlaw-2841	395	11	years	year	NOUN
taxlaw-2841	395	12	,	,	PUNCT
taxlaw-2841	395	13	several	several	ADJ
taxlaw-2841	395	14	prominent	prominent	ADJ
taxlaw-2841	395	15	scholars	scholar	NOUN
taxlaw-2841	395	16	and	and	CCONJ
taxlaw-2841	395	17	policy	policy	NOUN
taxlaw-2841	395	18	makers	maker	NOUN
taxlaw-2841	395	19	have	have	AUX
taxlaw-2841	395	20	proposed	propose	VERB
taxlaw-2841	395	21	ending	end	VERB
taxlaw-2841	395	22	u.s	u.s	PROPN
taxlaw-2841	395	23	.	.	PROPN
taxlaw-2841	395	24	worldwide	worldwide	ADJ
taxlaw-2841	395	25	taxation	taxation	NOUN
taxlaw-2841	395	26	and	and	CCONJ
taxlaw-2841	395	27	adopting	adopt	VERB
taxlaw-2841	395	28	sole	sole	ADJ
taxlaw-2841	395	29	territorial	territorial	ADJ
taxlaw-2841	395	30	taxation.87	taxation.87	NOUN
taxlaw-2841	395	31	in	in	ADP
taxlaw-2841	395	32	this	this	DET
taxlaw-2841	395	33	system	system	NOUN
taxlaw-2841	395	34	,	,	PUNCT
taxlaw-2841	395	35	foreign	foreign	ADJ
taxlaw-2841	395	36	income	income	NOUN
taxlaw-2841	395	37	of	of	ADP
taxlaw-2841	395	38	u.s	u.s	PROPN
taxlaw-2841	395	39	.	.	PROPN
taxlaw-2841	395	40	corporations	corporation	NOUN
taxlaw-2841	395	41	and	and	CCONJ
taxlaw-2841	395	42	their	their	PRON
taxlaw-2841	395	43	subsidiaries	subsidiary	NOUN
taxlaw-2841	395	44	,	,	PUNCT
taxlaw-2841	395	45	together	together	ADV
taxlaw-2841	395	46	with	with	ADP
taxlaw-2841	395	47	the	the	DET
taxlaw-2841	395	48	dividend	dividend	NOUN
taxlaw-2841	395	49	income	income	NOUN
taxlaw-2841	395	50	received	receive	VERB
taxlaw-2841	395	51	from	from	ADP
taxlaw-2841	395	52	them	they	PRON
taxlaw-2841	395	53	,	,	PUNCT
taxlaw-2841	395	54	are	be	AUX
taxlaw-2841	395	55	fully	fully	ADV
taxlaw-2841	395	56	exempted	exempt	VERB
taxlaw-2841	395	57	from	from	ADP
taxlaw-2841	395	58	u.s	u.s	PROPN
taxlaw-2841	395	59	.	.	PROPN
taxlaw-2841	395	60	taxation	taxation	NOUN
taxlaw-2841	395	61	and	and	CCONJ
taxlaw-2841	395	62	subject	subject	NOUN
taxlaw-2841	395	63	to	to	ADP
taxlaw-2841	395	64	taxation	taxation	NOUN
taxlaw-2841	395	65	only	only	ADV
taxlaw-2841	395	66	by	by	ADP
taxlaw-2841	395	67	the	the	DET
taxlaw-2841	395	68	foreign	foreign	ADJ
taxlaw-2841	395	69	source	source	NOUN
taxlaw-2841	395	70	country	country	NOUN
taxlaw-2841	395	71	according	accord	VERB
taxlaw-2841	395	72	to	to	ADP
taxlaw-2841	395	73	its	its	PRON
taxlaw-2841	395	74	laws	law	NOUN
taxlaw-2841	395	75	.	.	PUNCT
taxlaw-2841	396	1	the	the	DET
taxlaw-2841	396	2	economic	economic	ADJ
taxlaw-2841	396	3	justification	justification	NOUN
taxlaw-2841	396	4	for	for	ADP
taxlaw-2841	396	5	the	the	DET
taxlaw-2841	396	6	exemption	exemption	NOUN
taxlaw-2841	396	7	relies	rely	VERB
taxlaw-2841	396	8	on	on	ADP
taxlaw-2841	396	9	the	the	DET
taxlaw-2841	396	10	criteria	criterion	NOUN
taxlaw-2841	396	11	of	of	ADP
taxlaw-2841	396	12	capital	capital	NOUN
taxlaw-2841	396	13	import	import	NOUN
taxlaw-2841	396	14	neutrality	neutrality	NOUN
taxlaw-2841	396	15	(	(	PUNCT
taxlaw-2841	396	16	cin	cin	PROPN
taxlaw-2841	396	17	)	)	PUNCT
taxlaw-2841	396	18	and	and	CCONJ
taxlaw-2841	396	19	capital	capital	NOUN
taxlaw-2841	396	20	ownership	ownership	NOUN
taxlaw-2841	396	21	neutrality	neutrality	NOUN
taxlaw-2841	396	22	(	(	PUNCT
taxlaw-2841	396	23	con	con	NOUN
taxlaw-2841	396	24	)	)	PUNCT
taxlaw-2841	396	25	.	.	PUNCT
taxlaw-2841	397	1	according	accord	VERB
taxlaw-2841	397	2	to	to	ADP
taxlaw-2841	397	3	the	the	DET
taxlaw-2841	397	4	standard	standard	NOUN
taxlaw-2841	397	5	of	of	ADP
taxlaw-2841	397	6	con	con	NOUN
taxlaw-2841	397	7	:	:	PUNCT
taxlaw-2841	397	8	“	"	PUNCT
taxlaw-2841	397	9	world	world	NOUN
taxlaw-2841	397	10	welfare	welfare	NOUN
taxlaw-2841	397	11	is	be	AUX
taxlaw-2841	397	12	maximized	maximize	VERB
taxlaw-2841	397	13	if	if	SCONJ
taxlaw-2841	397	14	the	the	DET
taxlaw-2841	397	15	identities	identity	NOUN
taxlaw-2841	397	16	of	of	ADP
taxlaw-2841	397	17	capital	capital	NOUN
taxlaw-2841	397	18	owners	owner	NOUN
taxlaw-2841	397	19	are	be	AUX
taxlaw-2841	397	20	unaffected	unaffected	ADJ
taxlaw-2841	397	21	by	by	ADP
taxlaw-2841	397	22	tax	tax	NOUN
taxlaw-2841	397	23	rate	rate	NOUN
taxlaw-2841	397	24	differences”.88	differences”.88	PUNCT
taxlaw-2841	397	25	the	the	DET
taxlaw-2841	397	26	usual	usual	ADJ
taxlaw-2841	397	27	policy	policy	NOUN
taxlaw-2841	397	28	recommendation	recommendation	NOUN
taxlaw-2841	397	29	to	to	PART
taxlaw-2841	397	30	achieve	achieve	VERB
taxlaw-2841	397	31	con	con	NOUN
taxlaw-2841	397	32	is	be	AUX
taxlaw-2841	397	33	for	for	SCONJ
taxlaw-2841	397	34	countries	country	NOUN
taxlaw-2841	397	35	to	to	PART
taxlaw-2841	397	36	adopt	adopt	VERB
taxlaw-2841	397	37	territorial	territorial	ADJ
taxlaw-2841	397	38	tax	tax	NOUN
taxlaw-2841	397	39	systems.89	systems.89	NOUN
taxlaw-2841	397	40	supporters	supporter	NOUN
taxlaw-2841	397	41	of	of	ADP
taxlaw-2841	397	42	territorial	territorial	ADJ
taxlaw-2841	397	43	taxation	taxation	NOUN
taxlaw-2841	397	44	argue	argue	VERB
taxlaw-2841	397	45	that	that	SCONJ
taxlaw-2841	397	46	as	as	ADP
taxlaw-2841	397	47	a	a	DET
taxlaw-2841	397	48	result	result	NOUN
taxlaw-2841	397	49	of	of	ADP
taxlaw-2841	397	50	u.s	u.s	PROPN
taxlaw-2841	397	51	.	.	PROPN
taxlaw-2841	397	52	worldwide	worldwide	PROPN
taxlaw-2841	397	53	taxation	taxation	PROPN
taxlaw-2841	397	54	,	,	PUNCT
taxlaw-2841	397	55	u.s	u.s	PROPN
taxlaw-2841	397	56	.	.	PROPN
taxlaw-2841	397	57	multinationals	multinational	NOUN
taxlaw-2841	397	58	likely	likely	ADV
taxlaw-2841	397	59	face	face	VERB
taxlaw-2841	397	60	a	a	DET
taxlaw-2841	397	61	higher	high	ADJ
taxlaw-2841	397	62	tax	tax	NOUN
taxlaw-2841	397	63	burden	burden	NOUN
taxlaw-2841	397	64	on	on	ADP
taxlaw-2841	397	65	foreign	foreign	ADJ
taxlaw-2841	397	66	investments	investment	NOUN
taxlaw-2841	397	67	than	than	SCONJ
taxlaw-2841	397	68	multinationals	multinational	NOUN
taxlaw-2841	397	69	based	base	VERB
taxlaw-2841	397	70	in	in	ADP
taxlaw-2841	397	71	other	other	ADJ
taxlaw-2841	397	72	oecd	oecd	PROPN
taxlaw-2841	397	73	jurisdictions	jurisdiction	NOUN
taxlaw-2841	397	74	,	,	PUNCT
taxlaw-2841	397	75	which	which	PRON
taxlaw-2841	397	76	leads	lead	VERB
taxlaw-2841	397	77	to	to	ADP
taxlaw-2841	397	78	the	the	DET
taxlaw-2841	397	79	weakening	weakening	NOUN
taxlaw-2841	397	80	of	of	ADP
taxlaw-2841	397	81	u.s	u.s	PROPN
taxlaw-2841	397	82	.	.	PROPN
taxlaw-2841	397	83	86	86	NUM
taxlaw-2841	397	84	see	see	VERB
taxlaw-2841	397	85	j.	j.	PROPN
taxlaw-2841	397	86	clifton	clifton	PROPN
taxlaw-2841	397	87	fleming	fleming	PROPN
taxlaw-2841	397	88	,	,	PUNCT
taxlaw-2841	397	89	jr	jr	PROPN
taxlaw-2841	397	90	.	.	PROPN
taxlaw-2841	397	91	,	,	PUNCT
taxlaw-2841	397	92	robert	robert	PROPN
taxlaw-2841	397	93	j.	j.	PROPN
taxlaw-2841	397	94	peroni	peroni	PROPN
taxlaw-2841	397	95	&	&	CCONJ
taxlaw-2841	397	96	stephen	stephen	PROPN
taxlaw-2841	397	97	e.	e.	PROPN
taxlaw-2841	397	98	shay	shay	PROPN
taxlaw-2841	397	99	,	,	PUNCT
taxlaw-2841	397	100	fairness	fairness	NOUN
taxlaw-2841	397	101	in	in	ADP
taxlaw-2841	397	102	international	international	ADJ
taxlaw-2841	397	103	taxation	taxation	NOUN
taxlaw-2841	397	104	:	:	PUNCT
taxlaw-2841	397	105	the	the	DET
taxlaw-2841	397	106	ability	ability	NOUN
taxlaw-2841	397	107	-	-	PUNCT
taxlaw-2841	397	108	to	to	ADP
taxlaw-2841	397	109	-	-	PUNCT
taxlaw-2841	397	110	pay	pay	VERB
taxlaw-2841	397	111	case	case	NOUN
taxlaw-2841	397	112	for	for	ADP
taxlaw-2841	397	113	taxing	tax	VERB
taxlaw-2841	397	114	worldwide	worldwide	ADJ
taxlaw-2841	397	115	income	income	NOUN
taxlaw-2841	397	116	,	,	PUNCT
taxlaw-2841	397	117	5	5	NUM
taxlaw-2841	397	118	fla	fla	NOUN
taxlaw-2841	397	119	.	.	PUNCT
taxlaw-2841	398	1	tax	tax	PROPN
taxlaw-2841	398	2	rev	rev	PROPN
taxlaw-2841	398	3	.	.	PROPN
taxlaw-2841	398	4	299	299	NUM
taxlaw-2841	398	5	(	(	PUNCT
taxlaw-2841	398	6	2001	2001	NUM
taxlaw-2841	398	7	)	)	PUNCT
taxlaw-2841	398	8	;	;	PUNCT
taxlaw-2841	398	9	nancy	nancy	PROPN
taxlaw-2841	398	10	h.	h.	PROPN
taxlaw-2841	398	11	kaufman	kaufman	PROPN
taxlaw-2841	398	12	,	,	PUNCT
taxlaw-2841	398	13	fairness	fairness	NOUN
taxlaw-2841	398	14	and	and	CCONJ
taxlaw-2841	398	15	the	the	DET
taxlaw-2841	398	16	taxation	taxation	NOUN
taxlaw-2841	398	17	of	of	ADP
taxlaw-2841	398	18	int’l	int’l	NUM
taxlaw-2841	398	19	income	income	NOUN
taxlaw-2841	398	20	,	,	PUNCT
taxlaw-2841	398	21	29	29	NUM
taxlaw-2841	398	22	l.	l.	PROPN
taxlaw-2841	398	23	&	&	CCONJ
taxlaw-2841	398	24	pol’y	pol’y	NOUN
taxlaw-2841	398	25	in	in	ADP
taxlaw-2841	398	26	int’l	int’l	NUM
taxlaw-2841	398	27	.	.	PUNCT
taxlaw-2841	399	1	bus	bus	NOUN
taxlaw-2841	399	2	.	.	PUNCT
taxlaw-2841	400	1	145	145	NUM
taxlaw-2841	400	2	(	(	PUNCT
taxlaw-2841	400	3	1998	1998	NUM
taxlaw-2841	400	4	)	)	PUNCT
taxlaw-2841	400	5	;	;	PUNCT
taxlaw-2841	400	6	ruth	ruth	PROPN
taxlaw-2841	400	7	mason	mason	PROPN
taxlaw-2841	400	8	&	&	CCONJ
taxlaw-2841	400	9	michael	michael	PROPN
taxlaw-2841	400	10	knoll	knoll	PROPN
taxlaw-2841	400	11	,	,	PUNCT
taxlaw-2841	400	12	what	what	PRON
taxlaw-2841	400	13	is	be	AUX
taxlaw-2841	400	14	tax	tax	NOUN
taxlaw-2841	400	15	discrimination	discrimination	NOUN
taxlaw-2841	400	16	?	?	PUNCT
taxlaw-2841	400	17	,	,	PUNCT
taxlaw-2841	400	18	121	121	NUM
taxlaw-2841	400	19	yale	yale	PROPN
taxlaw-2841	400	20	l.j	l.j	PROPN
taxlaw-2841	400	21	.	.	PROPN
taxlaw-2841	400	22	1014	1014	NUM
taxlaw-2841	400	23	(	(	PUNCT
taxlaw-2841	400	24	2012	2012	NUM
taxlaw-2841	400	25	)	)	PUNCT
taxlaw-2841	400	26	;	;	PUNCT
taxlaw-2841	400	27	michael	michael	PROPN
taxlaw-2841	400	28	j.	j.	PROPN
taxlaw-2841	400	29	graetz	graetz	PROPN
taxlaw-2841	400	30	&	&	CCONJ
taxlaw-2841	400	31	alvin	alvin	PROPN
taxlaw-2841	400	32	c.	c.	PROPN
taxlaw-2841	400	33	warren	warren	PROPN
taxlaw-2841	400	34	,	,	PUNCT
taxlaw-2841	400	35	jr	jr	PROPN
taxlaw-2841	400	36	.	.	PROPN
taxlaw-2841	400	37	,	,	PUNCT
taxlaw-2841	400	38	income	income	NOUN
taxlaw-2841	400	39	tax	tax	NOUN
taxlaw-2841	400	40	discrimination	discrimination	NOUN
taxlaw-2841	400	41	:	:	PUNCT
taxlaw-2841	400	42	still	still	ADV
taxlaw-2841	400	43	stuck	stick	VERB
taxlaw-2841	400	44	in	in	ADP
taxlaw-2841	400	45	the	the	DET
taxlaw-2841	400	46	labyrinth	labyrinth	NOUN
taxlaw-2841	400	47	of	of	ADP
taxlaw-2841	400	48	impossibility	impossibility	NOUN
taxlaw-2841	400	49	,	,	PUNCT
taxlaw-2841	400	50	121	121	NUM
taxlaw-2841	400	51	yale	yale	PROPN
taxlaw-2841	400	52	l.j	l.j	PROPN
taxlaw-2841	400	53	.	.	PROPN
taxlaw-2841	400	54	1118	1118	NUM
taxlaw-2841	400	55	(	(	PUNCT
taxlaw-2841	400	56	2012	2012	NUM
taxlaw-2841	400	57	)	)	PUNCT
taxlaw-2841	400	58	.	.	PUNCT
taxlaw-2841	401	1	87	87	NUM
taxlaw-2841	401	2	see	see	VERB
taxlaw-2841	401	3	harry	harry	PROPN
taxlaw-2841	401	4	grubert	grubert	PROPN
taxlaw-2841	401	5	&	&	CCONJ
taxlaw-2841	401	6	john	john	PROPN
taxlaw-2841	401	7	mutti	mutti	PROPN
taxlaw-2841	401	8	,	,	PUNCT
taxlaw-2841	401	9	taxing	tax	VERB
taxlaw-2841	401	10	international	international	ADJ
taxlaw-2841	401	11	business	business	NOUN
taxlaw-2841	401	12	income	income	NOUN
taxlaw-2841	401	13	:	:	PUNCT
taxlaw-2841	401	14	dividend	dividend	NOUN
taxlaw-2841	401	15	exemption	exemption	NOUN
taxlaw-2841	401	16	versus	versus	ADP
taxlaw-2841	401	17	the	the	DET
taxlaw-2841	401	18	current	current	ADJ
taxlaw-2841	401	19	system	system	NOUN
taxlaw-2841	401	20	67	67	NUM
taxlaw-2841	401	21	(	(	PUNCT
taxlaw-2841	401	22	2001	2001	NUM
taxlaw-2841	401	23	)	)	PUNCT
taxlaw-2841	401	24	;	;	PUNCT
taxlaw-2841	401	25	president	president	PROPN
taxlaw-2841	401	26	’s	’s	PART
taxlaw-2841	401	27	advisory	advisory	ADJ
taxlaw-2841	401	28	panel	panel	NOUN
taxlaw-2841	401	29	on	on	ADP
taxlaw-2841	401	30	tax	tax	NOUN
taxlaw-2841	401	31	reform	reform	NOUN
taxlaw-2841	401	32	,	,	PUNCT
taxlaw-2841	401	33	simple	simple	ADJ
taxlaw-2841	401	34	,	,	PUNCT
taxlaw-2841	401	35	fair	fair	ADJ
taxlaw-2841	401	36	,	,	PUNCT
taxlaw-2841	401	37	&	&	CCONJ
taxlaw-2841	401	38	pro	pro	ADJ
taxlaw-2841	401	39	-	-	ADJ
taxlaw-2841	401	40	growth	growth	ADJ
taxlaw-2841	401	41	:	:	PUNCT
taxlaw-2841	401	42	proposals	proposal	NOUN
taxlaw-2841	401	43	to	to	PART
taxlaw-2841	401	44	fix	fix	VERB
taxlaw-2841	401	45	america	america	PROPN
taxlaw-2841	401	46	’s	’s	PART
taxlaw-2841	401	47	tax	tax	NOUN
taxlaw-2841	401	48	system	system	NOUN
taxlaw-2841	401	49	239	239	NUM
taxlaw-2841	401	50	-	-	SYM
taxlaw-2841	401	51	244	244	NUM
taxlaw-2841	401	52	(	(	PUNCT
taxlaw-2841	401	53	1985	1985	NUM
taxlaw-2841	401	54	)	)	PUNCT
taxlaw-2841	401	55	;	;	PUNCT
taxlaw-2841	401	56	nat’l	nat’l	NOUN
taxlaw-2841	401	57	comm	comm	NOUN
taxlaw-2841	401	58	.	.	PUNCT
taxlaw-2841	402	1	on	on	ADP
taxlaw-2841	402	2	fiscal	fiscal	ADJ
taxlaw-2841	402	3	resp	resp	NOUN
taxlaw-2841	402	4	.	.	PUNCT
taxlaw-2841	403	1	&	&	CCONJ
taxlaw-2841	403	2	reform	reform	PROPN
taxlaw-2841	403	3	,	,	PUNCT
taxlaw-2841	403	4	the	the	DET
taxlaw-2841	403	5	moment	moment	NOUN
taxlaw-2841	403	6	of	of	ADP
taxlaw-2841	403	7	truth	truth	NOUN
taxlaw-2841	403	8	(	(	PUNCT
taxlaw-2841	403	9	2010	2010	NUM
taxlaw-2841	403	10	)	)	PUNCT
taxlaw-2841	403	11	;	;	PUNCT
taxlaw-2841	403	12	s.	s.	PROPN
taxlaw-2841	403	13	2091	2091	NUM
taxlaw-2841	403	14	,	,	PUNCT
taxlaw-2841	403	15	112th	112th	PROPN
taxlaw-2841	403	16	cong	cong	NOUN
taxlaw-2841	403	17	.	.	PUNCT
taxlaw-2841	404	1	(	(	PUNCT
taxlaw-2841	404	2	2d	2d	NUM
taxlaw-2841	404	3	sess	sess	NOUN
taxlaw-2841	404	4	.	.	PUNCT
taxlaw-2841	405	1	2012	2012	NUM
taxlaw-2841	405	2	)	)	PUNCT
taxlaw-2841	405	3	(	(	PUNCT
taxlaw-2841	405	4	proposing	propose	VERB
taxlaw-2841	405	5	a	a	DET
taxlaw-2841	405	6	participation	participation	NOUN
taxlaw-2841	405	7	exemption	exemption	NOUN
taxlaw-2841	405	8	system	system	NOUN
taxlaw-2841	405	9	under	under	ADP
taxlaw-2841	405	10	which	which	PRON
taxlaw-2841	405	11	a	a	DET
taxlaw-2841	405	12	deduction	deduction	NOUN
taxlaw-2841	405	13	is	be	AUX
taxlaw-2841	405	14	permitted	permit	VERB
taxlaw-2841	405	15	for	for	ADP
taxlaw-2841	405	16	95	95	NUM
taxlaw-2841	405	17	%	%	NOUN
taxlaw-2841	405	18	of	of	ADP
taxlaw-2841	405	19	the	the	DET
taxlaw-2841	405	20	qualified	qualified	ADJ
taxlaw-2841	405	21	foreign	foreign	ADJ
taxlaw-2841	405	22	-	-	PUNCT
taxlaw-2841	405	23	source	source	NOUN
taxlaw-2841	405	24	portion	portion	NOUN
taxlaw-2841	405	25	of	of	ADP
taxlaw-2841	405	26	dividends	dividend	NOUN
taxlaw-2841	405	27	a	a	DET
taxlaw-2841	405	28	domestic	domestic	ADJ
taxlaw-2841	405	29	corporation	corporation	NOUN
taxlaw-2841	405	30	receives	receive	VERB
taxlaw-2841	405	31	from	from	ADP
taxlaw-2841	405	32	its	its	PRON
taxlaw-2841	405	33	cfcs	cfc	NOUN
taxlaw-2841	405	34	)	)	PUNCT
taxlaw-2841	405	35	;	;	PUNCT
taxlaw-2841	405	36	baucus	baucus	PROPN
taxlaw-2841	405	37	unveils	unveil	VERB
taxlaw-2841	405	38	proposals	proposal	NOUN
taxlaw-2841	405	39	for	for	ADP
taxlaw-2841	405	40	int’l	int’l	NUM
taxlaw-2841	405	41	tax	tax	NOUN
taxlaw-2841	405	42	reform	reform	NOUN
taxlaw-2841	405	43	,	,	PUNCT
taxlaw-2841	405	44	s.	s.	PROPN
taxlaw-2841	405	45	comm	comm	PROPN
taxlaw-2841	405	46	.	.	PUNCT
taxlaw-2841	406	1	on	on	ADP
taxlaw-2841	406	2	fin	fin	PROPN
taxlaw-2841	406	3	.	.	PUNCT
taxlaw-2841	406	4	,	,	PUNCT
taxlaw-2841	406	5	(	(	PUNCT
taxlaw-2841	406	6	nov	nov	PROPN
taxlaw-2841	406	7	.	.	PROPN
taxlaw-2841	406	8	19	19	NUM
taxlaw-2841	406	9	,	,	PUNCT
taxlaw-2841	406	10	2013	2013	NUM
taxlaw-2841	406	11	)	)	PUNCT
taxlaw-2841	406	12	,	,	PUNCT
taxlaw-2841	406	13	http://www.finance.senate.gov/newsroom/chairman/release/?id=f946a9f3d296-42ad-bae4-bcf451b34b14	http://www.finance.senate.gov/newsroom/chairman/release/?id=f946a9f3d296-42ad-bae4-bcf451b34b14	NOUN
taxlaw-2841	406	14	[	[	X
taxlaw-2841	406	15	http://perma.cc/s8qk-dp3z	http://perma.cc/s8qk-dp3z	X
taxlaw-2841	406	16	]	]	X
taxlaw-2841	406	17	(	(	PUNCT
taxlaw-2841	406	18	proposing	propose	VERB
taxlaw-2841	406	19	a	a	DET
taxlaw-2841	406	20	dividend	dividend	NOUN
taxlaw-2841	406	21	exemption	exemption	NOUN
taxlaw-2841	406	22	system	system	NOUN
taxlaw-2841	406	23	by	by	ADP
taxlaw-2841	406	24	means	mean	NOUN
taxlaw-2841	406	25	of	of	ADP
taxlaw-2841	406	26	a	a	DET
taxlaw-2841	406	27	100	100	NUM
taxlaw-2841	406	28	%	%	NOUN
taxlaw-2841	406	29	deduction	deduction	NOUN
taxlaw-2841	406	30	for	for	ADP
taxlaw-2841	406	31	the	the	DET
taxlaw-2841	406	32	foreign	foreign	ADJ
taxlaw-2841	406	33	-	-	PUNCT
taxlaw-2841	406	34	source	source	NOUN
taxlaw-2841	406	35	portion	portion	NOUN
taxlaw-2841	406	36	of	of	ADP
taxlaw-2841	406	37	dividends	dividend	NOUN
taxlaw-2841	406	38	received	receive	VERB
taxlaw-2841	406	39	from	from	ADP
taxlaw-2841	406	40	cfcs	cfc	NOUN
taxlaw-2841	406	41	by	by	ADP
taxlaw-2841	406	42	domestic	domestic	ADJ
taxlaw-2841	406	43	corporations	corporation	NOUN
taxlaw-2841	406	44	that	that	PRON
taxlaw-2841	406	45	are	be	AUX
taxlaw-2841	406	46	10	10	NUM
taxlaw-2841	406	47	%	%	NOUN
taxlaw-2841	406	48	u.s	u.s	PROPN
taxlaw-2841	406	49	.	.	PROPN
taxlaw-2841	406	50	shareholders	shareholder	NOUN
taxlaw-2841	406	51	of	of	ADP
taxlaw-2841	406	52	those	those	DET
taxlaw-2841	406	53	cfcs	cfc	NOUN
taxlaw-2841	406	54	and	and	CCONJ
taxlaw-2841	406	55	that	that	PRON
taxlaw-2841	406	56	have	have	AUX
taxlaw-2841	406	57	satisfied	satisfy	VERB
taxlaw-2841	406	58	a	a	DET
taxlaw-2841	406	59	one	one	NUM
taxlaw-2841	406	60	year	year	NOUN
taxlaw-2841	406	61	holding	hold	VERB
taxlaw-2841	406	62	period	period	NOUN
taxlaw-2841	406	63	requirement	requirement	NOUN
taxlaw-2841	406	64	)	)	PUNCT
taxlaw-2841	406	65	.	.	PUNCT
taxlaw-2841	407	1	88	88	NUM
taxlaw-2841	407	2	see	see	VERB
taxlaw-2841	407	3	mihir	mihir	PROPN
taxlaw-2841	407	4	desai	desai	PROPN
taxlaw-2841	407	5	&	&	CCONJ
taxlaw-2841	407	6	james	james	PROPN
taxlaw-2841	407	7	r.	r.	PROPN
taxlaw-2841	407	8	hines	hines	PROPN
taxlaw-2841	407	9	jr	jr	PROPN
taxlaw-2841	407	10	.	.	PROPN
taxlaw-2841	407	11	,	,	PUNCT
taxlaw-2841	407	12	evaluating	evaluate	VERB
taxlaw-2841	407	13	int’l	int’l	NUM
taxlaw-2841	407	14	tax	tax	NOUN
taxlaw-2841	407	15	reform	reform	NOUN
taxlaw-2841	407	16	,	,	PUNCT
taxlaw-2841	407	17	56(3	56(3	NUM
taxlaw-2841	407	18	)	)	PUNCT
taxlaw-2841	407	19	nat’l	nat’l	NOUN
taxlaw-2841	407	20	tax	tax	NOUN
taxlaw-2841	407	21	j.	j.	PROPN
taxlaw-2841	407	22	487	487	PROPN
taxlaw-2841	407	23	,	,	PUNCT
taxlaw-2841	407	24	488	488	NUM
taxlaw-2841	407	25	(	(	PUNCT
taxlaw-2841	407	26	2003	2003	NUM
taxlaw-2841	407	27	)	)	PUNCT
taxlaw-2841	407	28	;	;	PUNCT
taxlaw-2841	407	29	see	see	VERB
taxlaw-2841	407	30	also	also	ADV
taxlaw-2841	407	31	mihir	mihir	PROPN
taxlaw-2841	407	32	a.	a.	PROPN
taxlaw-2841	407	33	desai	desai	PROPN
taxlaw-2841	407	34	&	&	CCONJ
taxlaw-2841	407	35	james	james	PROPN
taxlaw-2841	407	36	r.	r.	PROPN
taxlaw-2841	407	37	hines	hines	PROPN
taxlaw-2841	407	38	jr	jr	PROPN
taxlaw-2841	407	39	.	.	PROPN
taxlaw-2841	407	40	,	,	PUNCT
taxlaw-2841	407	41	old	old	ADJ
taxlaw-2841	407	42	rules	rule	NOUN
taxlaw-2841	407	43	and	and	CCONJ
taxlaw-2841	407	44	new	new	ADJ
taxlaw-2841	407	45	realities	reality	NOUN
taxlaw-2841	407	46	:	:	PUNCT
taxlaw-2841	407	47	corporate	corporate	ADJ
taxlaw-2841	407	48	tax	tax	NOUN
taxlaw-2841	407	49	policy	policy	NOUN
taxlaw-2841	407	50	in	in	ADP
taxlaw-2841	407	51	a	a	DET
taxlaw-2841	407	52	global	global	ADJ
taxlaw-2841	407	53	setting	setting	NOUN
taxlaw-2841	407	54	,	,	PUNCT
taxlaw-2841	407	55	57	57	NUM
taxlaw-2841	407	56	nat’l	nat’l	NOUN
taxlaw-2841	407	57	tax	tax	NOUN
taxlaw-2841	407	58	j.	j.	PROPN
taxlaw-2841	407	59	937	937	NUM
taxlaw-2841	407	60	(	(	PUNCT
taxlaw-2841	407	61	2004	2004	NUM
taxlaw-2841	407	62	)	)	PUNCT
taxlaw-2841	407	63	.	.	PUNCT
taxlaw-2841	408	1	89	89	NUM
taxlaw-2841	408	2	see	see	VERB
taxlaw-2841	408	3	mihir	mihir	PROPN
taxlaw-2841	408	4	a.	a.	PROPN
taxlaw-2841	408	5	desai	desai	PROPN
taxlaw-2841	408	6	,	,	PUNCT
taxlaw-2841	408	7	new	new	ADJ
taxlaw-2841	408	8	foundations	foundation	NOUN
taxlaw-2841	408	9	for	for	ADP
taxlaw-2841	408	10	taxing	tax	VERB
taxlaw-2841	408	11	multinational	multinational	ADJ
taxlaw-2841	408	12	corpos	corpos	PROPN
taxlaw-2841	408	13	.	.	PUNCT
taxlaw-2841	408	14	,	,	PUNCT
taxlaw-2841	408	15	82	82	NUM
taxlaw-2841	408	16	taxes	taxis	NOUN
taxlaw-2841	408	17	39	39	NUM
taxlaw-2841	408	18	,	,	PUNCT
taxlaw-2841	408	19	48	48	NUM
taxlaw-2841	408	20	(	(	PUNCT
taxlaw-2841	408	21	2004	2004	NUM
taxlaw-2841	408	22	)	)	PUNCT
taxlaw-2841	408	23	.	.	PUNCT
taxlaw-2841	409	1	2017	2017	NUM
taxlaw-2841	409	2	]	]	PUNCT
taxlaw-2841	409	3	minimum	minimum	ADJ
taxlaw-2841	409	4	global	global	ADJ
taxlaw-2841	409	5	effective	effective	ADJ
taxlaw-2841	409	6	corporate	corporate	ADJ
taxlaw-2841	409	7	tax	tax	NOUN
taxlaw-2841	409	8	rate	rate	NOUN
taxlaw-2841	409	9	25	25	NUM
taxlaw-2841	409	10	multinationals	multinational	NOUN
taxlaw-2841	409	11	’	'	PUNCT
taxlaw-2841	409	12	competitive	competitive	ADJ
taxlaw-2841	409	13	position	position	NOUN
taxlaw-2841	409	14	and	and	CCONJ
taxlaw-2841	409	15	lost	lose	VERB
taxlaw-2841	409	16	investment	investment	NOUN
taxlaw-2841	409	17	opportunities	opportunity	NOUN
taxlaw-2841	409	18	.	.	PUNCT
taxlaw-2841	410	1	proponents	proponent	NOUN
taxlaw-2841	410	2	argue	argue	VERB
taxlaw-2841	410	3	that	that	SCONJ
taxlaw-2841	410	4	sole	sole	ADJ
taxlaw-2841	410	5	territorial	territorial	ADJ
taxlaw-2841	410	6	taxation	taxation	NOUN
taxlaw-2841	410	7	is	be	AUX
taxlaw-2841	410	8	needed	need	VERB
taxlaw-2841	410	9	to	to	PART
taxlaw-2841	410	10	protect	protect	VERB
taxlaw-2841	410	11	the	the	DET
taxlaw-2841	410	12	competitiveness	competitiveness	NOUN
taxlaw-2841	410	13	of	of	ADP
taxlaw-2841	410	14	u.s	u.s	PROPN
taxlaw-2841	410	15	.	.	PROPN
taxlaw-2841	410	16	multinationals	multinational	NOUN
taxlaw-2841	410	17	in	in	ADP
taxlaw-2841	410	18	international	international	ADJ
taxlaw-2841	410	19	markets	market	NOUN
taxlaw-2841	410	20	as	as	SCONJ
taxlaw-2841	410	21	most	most	ADJ
taxlaw-2841	410	22	other	other	ADJ
taxlaw-2841	410	23	developed	developed	ADJ
taxlaw-2841	410	24	countries	country	NOUN
taxlaw-2841	410	25	,	,	PUNCT
taxlaw-2841	410	26	such	such	ADJ
taxlaw-2841	410	27	as	as	ADP
taxlaw-2841	410	28	japan	japan	PROPN
taxlaw-2841	410	29	and	and	CCONJ
taxlaw-2841	410	30	the	the	DET
taxlaw-2841	410	31	uk	uk	PROPN
taxlaw-2841	410	32	,	,	PUNCT
taxlaw-2841	410	33	have	have	AUX
taxlaw-2841	410	34	successfully	successfully	ADV
taxlaw-2841	410	35	adopted	adopt	VERB
taxlaw-2841	410	36	sole	sole	ADJ
taxlaw-2841	410	37	territorial	territorial	NOUN
taxlaw-2841	410	38	regimes.90	regimes.90	ADV
taxlaw-2841	410	39	no	no	DET
taxlaw-2841	410	40	doubt	doubt	NOUN
taxlaw-2841	410	41	that	that	SCONJ
taxlaw-2841	410	42	sole	sole	ADJ
taxlaw-2841	410	43	territorial	territorial	ADJ
taxlaw-2841	410	44	taxation	taxation	NOUN
taxlaw-2841	410	45	has	have	AUX
taxlaw-2841	410	46	a	a	DET
taxlaw-2841	410	47	lot	lot	NOUN
taxlaw-2841	410	48	of	of	ADP
taxlaw-2841	410	49	merits	merit	NOUN
taxlaw-2841	410	50	.	.	PUNCT
taxlaw-2841	411	1	this	this	DET
taxlaw-2841	411	2	regime	regime	NOUN
taxlaw-2841	411	3	would	would	AUX
taxlaw-2841	411	4	reduce	reduce	VERB
taxlaw-2841	411	5	the	the	DET
taxlaw-2841	411	6	lock	lock	NOUN
taxlaw-2841	411	7	-	-	PUNCT
taxlaw-2841	411	8	out	out	ADP
taxlaw-2841	411	9	effect	effect	NOUN
taxlaw-2841	411	10	since	since	SCONJ
taxlaw-2841	411	11	u.s	u.s	PROPN
taxlaw-2841	411	12	.	.	PROPN
taxlaw-2841	411	13	multinationals	multinational	NOUN
taxlaw-2841	411	14	could	could	AUX
taxlaw-2841	411	15	repatriate	repatriate	VERB
taxlaw-2841	411	16	their	their	PRON
taxlaw-2841	411	17	foreign	foreign	ADJ
taxlaw-2841	411	18	sourced	source	VERB
taxlaw-2841	411	19	income	income	NOUN
taxlaw-2841	411	20	without	without	ADP
taxlaw-2841	411	21	triggering	trigger	VERB
taxlaw-2841	411	22	a	a	DET
taxlaw-2841	411	23	taxable	taxable	ADJ
taxlaw-2841	411	24	realization	realization	NOUN
taxlaw-2841	411	25	event	event	NOUN
taxlaw-2841	411	26	.	.	PUNCT
taxlaw-2841	412	1	their	their	PRON
taxlaw-2841	412	2	decisions	decision	NOUN
taxlaw-2841	412	3	on	on	ADP
taxlaw-2841	412	4	repatriations	repatriation	NOUN
taxlaw-2841	412	5	and	and	CCONJ
taxlaw-2841	412	6	investments	investment	NOUN
taxlaw-2841	412	7	would	would	AUX
taxlaw-2841	412	8	be	be	AUX
taxlaw-2841	412	9	made	make	VERB
taxlaw-2841	412	10	according	accord	VERB
taxlaw-2841	412	11	to	to	ADP
taxlaw-2841	412	12	economic	economic	ADJ
taxlaw-2841	412	13	considerations	consideration	NOUN
taxlaw-2841	412	14	.	.	PUNCT
taxlaw-2841	413	1	in	in	ADP
taxlaw-2841	413	2	addition	addition	NOUN
taxlaw-2841	413	3	,	,	PUNCT
taxlaw-2841	413	4	territorial	territorial	ADJ
taxlaw-2841	413	5	taxation	taxation	NOUN
taxlaw-2841	413	6	would	would	AUX
taxlaw-2841	413	7	reduce	reduce	VERB
taxlaw-2841	413	8	the	the	DET
taxlaw-2841	413	9	incentives	incentive	NOUN
taxlaw-2841	413	10	for	for	ADP
taxlaw-2841	413	11	inversions	inversion	NOUN
taxlaw-2841	413	12	and	and	CCONJ
taxlaw-2841	413	13	keep	keep	VERB
taxlaw-2841	413	14	corporations	corporation	NOUN
taxlaw-2841	413	15	in	in	ADP
taxlaw-2841	413	16	the	the	DET
taxlaw-2841	413	17	united	united	PROPN
taxlaw-2841	413	18	states	states	PROPN
taxlaw-2841	413	19	legally	legally	ADV
taxlaw-2841	413	20	and	and	CCONJ
taxlaw-2841	413	21	economically	economically	ADV
taxlaw-2841	413	22	.	.	PUNCT
taxlaw-2841	414	1	however	however	ADV
taxlaw-2841	414	2	,	,	PUNCT
taxlaw-2841	414	3	i	i	PRON
taxlaw-2841	414	4	am	be	AUX
taxlaw-2841	414	5	more	more	ADV
taxlaw-2841	414	6	convinced	convinced	ADJ
taxlaw-2841	414	7	by	by	ADP
taxlaw-2841	414	8	the	the	DET
taxlaw-2841	414	9	arguments	argument	NOUN
taxlaw-2841	414	10	made	make	VERB
taxlaw-2841	414	11	by	by	ADP
taxlaw-2841	414	12	opponents	opponent	NOUN
taxlaw-2841	414	13	of	of	ADP
taxlaw-2841	414	14	such	such	DET
taxlaw-2841	414	15	a	a	DET
taxlaw-2841	414	16	regime.91	regime.91	NOUN
taxlaw-2841	414	17	the	the	DET
taxlaw-2841	414	18	data	datum	NOUN
taxlaw-2841	414	19	really	really	ADV
taxlaw-2841	414	20	proves	prove	VERB
taxlaw-2841	414	21	that	that	SCONJ
taxlaw-2841	414	22	u.s	u.s	PROPN
taxlaw-2841	414	23	.	.	PROPN
taxlaw-2841	414	24	multinationals	multinational	NOUN
taxlaw-2841	414	25	do	do	AUX
taxlaw-2841	414	26	not	not	PART
taxlaw-2841	414	27	suffer	suffer	VERB
taxlaw-2841	414	28	any	any	DET
taxlaw-2841	414	29	competitiveness	competitiveness	NOUN
taxlaw-2841	414	30	disadvantage	disadvantage	NOUN
taxlaw-2841	414	31	from	from	ADP
taxlaw-2841	414	32	worldwide	worldwide	ADJ
taxlaw-2841	414	33	taxation	taxation	NOUN
taxlaw-2841	414	34	.	.	PUNCT
taxlaw-2841	415	1	exempting	exempt	VERB
taxlaw-2841	415	2	their	their	PRON
taxlaw-2841	415	3	foreign	foreign	ADJ
taxlaw-2841	415	4	income	income	NOUN
taxlaw-2841	415	5	would	would	AUX
taxlaw-2841	415	6	just	just	ADV
taxlaw-2841	415	7	reduce	reduce	VERB
taxlaw-2841	415	8	their	their	PRON
taxlaw-2841	415	9	u.s	u.s	PROPN
taxlaw-2841	415	10	.	.	PROPN
taxlaw-2841	415	11	tax	tax	NOUN
taxlaw-2841	415	12	bill	bill	NOUN
taxlaw-2841	415	13	(	(	PUNCT
taxlaw-2841	415	14	on	on	ADP
taxlaw-2841	415	15	foreign	foreign	ADJ
taxlaw-2841	415	16	income	income	NOUN
taxlaw-2841	415	17	)	)	PUNCT
taxlaw-2841	415	18	to	to	ADP
taxlaw-2841	415	19	zero	zero	NUM
taxlaw-2841	415	20	and	and	CCONJ
taxlaw-2841	415	21	would	would	AUX
taxlaw-2841	415	22	probably	probably	ADV
taxlaw-2841	415	23	also	also	ADV
taxlaw-2841	415	24	reduce	reduce	VERB
taxlaw-2841	415	25	their	their	PRON
taxlaw-2841	415	26	u.s	u.s	PROPN
taxlaw-2841	415	27	.	.	PROPN
taxlaw-2841	415	28	tax	tax	NOUN
taxlaw-2841	415	29	bill	bill	NOUN
taxlaw-2841	415	30	on	on	ADP
taxlaw-2841	415	31	their	their	PRON
taxlaw-2841	415	32	u.s	u.s	PROPN
taxlaw-2841	415	33	.	.	PROPN
taxlaw-2841	415	34	income	income	NOUN
taxlaw-2841	415	35	,	,	PUNCT
taxlaw-2841	415	36	as	as	SCONJ
taxlaw-2841	415	37	they	they	PRON
taxlaw-2841	415	38	would	would	AUX
taxlaw-2841	415	39	aggressively	aggressively	ADV
taxlaw-2841	415	40	shift	shift	VERB
taxlaw-2841	415	41	more	more	ADJ
taxlaw-2841	415	42	profits	profit	NOUN
taxlaw-2841	415	43	abroad	abroad	ADV
taxlaw-2841	415	44	.	.	PUNCT
taxlaw-2841	416	1	this	this	DET
taxlaw-2841	416	2	increased	increase	VERB
taxlaw-2841	416	3	profit	profit	NOUN
taxlaw-2841	416	4	shifting	shift	VERB
taxlaw-2841	416	5	would	would	AUX
taxlaw-2841	416	6	pose	pose	VERB
taxlaw-2841	416	7	a	a	DET
taxlaw-2841	416	8	serious	serious	ADJ
taxlaw-2841	416	9	risk	risk	NOUN
taxlaw-2841	416	10	to	to	ADP
taxlaw-2841	416	11	the	the	DET
taxlaw-2841	416	12	u.s	u.s	PROPN
taxlaw-2841	416	13	.	.	PROPN
taxlaw-2841	416	14	tax	tax	NOUN
taxlaw-2841	416	15	base	base	NOUN
taxlaw-2841	416	16	,	,	PUNCT
taxlaw-2841	416	17	a	a	DET
taxlaw-2841	416	18	problem	problem	NOUN
taxlaw-2841	416	19	many	many	ADJ
taxlaw-2841	416	20	jurisdictions	jurisdiction	NOUN
taxlaw-2841	416	21	that	that	PRON
taxlaw-2841	416	22	use	use	VERB
taxlaw-2841	416	23	a	a	DET
taxlaw-2841	416	24	sole	sole	ADJ
taxlaw-2841	416	25	territorial	territorial	ADJ
taxlaw-2841	416	26	regime	regime	NOUN
taxlaw-2841	416	27	currently	currently	ADV
taxlaw-2841	416	28	face	face	VERB
taxlaw-2841	416	29	,	,	PUNCT
taxlaw-2841	416	30	as	as	SCONJ
taxlaw-2841	416	31	indicated	indicate	VERB
taxlaw-2841	416	32	by	by	ADP
taxlaw-2841	416	33	the	the	DET
taxlaw-2841	416	34	oecd	oecd	PROPN
taxlaw-2841	416	35	beps	beps	PROPN
taxlaw-2841	416	36	project	project	NOUN
taxlaw-2841	416	37	.	.	PUNCT
taxlaw-2841	417	1	therefore	therefore	ADV
taxlaw-2841	417	2	,	,	PUNCT
taxlaw-2841	417	3	implementing	implement	VERB
taxlaw-2841	417	4	sole	sole	ADJ
taxlaw-2841	417	5	territorial	territorial	ADJ
taxlaw-2841	417	6	taxation	taxation	NOUN
taxlaw-2841	417	7	will	will	AUX
taxlaw-2841	417	8	not	not	PART
taxlaw-2841	417	9	solve	solve	VERB
taxlaw-2841	417	10	the	the	DET
taxlaw-2841	417	11	challenge	challenge	NOUN
taxlaw-2841	417	12	of	of	ADP
taxlaw-2841	417	13	international	international	ADJ
taxlaw-2841	417	14	corporate	corporate	ADJ
taxlaw-2841	417	15	tax	tax	NOUN
taxlaw-2841	417	16	avoidance	avoidance	NOUN
taxlaw-2841	417	17	.	.	PUNCT
taxlaw-2841	418	1	rather	rather	ADV
taxlaw-2841	418	2	,	,	PUNCT
taxlaw-2841	418	3	it	it	PRON
taxlaw-2841	418	4	will	will	AUX
taxlaw-2841	418	5	simply	simply	ADV
taxlaw-2841	418	6	change	change	VERB
taxlaw-2841	418	7	the	the	DET
taxlaw-2841	418	8	leading	lead	VERB
taxlaw-2841	418	9	methods	method	NOUN
taxlaw-2841	418	10	of	of	ADP
taxlaw-2841	418	11	avoidance	avoidance	NOUN
taxlaw-2841	418	12	from	from	ADP
taxlaw-2841	418	13	lock	lock	NOUN
taxlaw-2841	418	14	out	out	ADP
taxlaw-2841	418	15	and	and	CCONJ
taxlaw-2841	418	16	inversions	inversion	NOUN
taxlaw-2841	418	17	to	to	ADP
taxlaw-2841	418	18	profit	profit	NOUN
taxlaw-2841	418	19	shifting	shifting	NOUN
taxlaw-2841	418	20	.	.	PUNCT
taxlaw-2841	419	1	thus	thus	ADV
taxlaw-2841	419	2	,	,	PUNCT
taxlaw-2841	419	3	i	i	PRON
taxlaw-2841	419	4	do	do	AUX
taxlaw-2841	419	5	not	not	PART
taxlaw-2841	419	6	believe	believe	VERB
taxlaw-2841	419	7	that	that	PRON
taxlaw-2841	419	8	sole	sole	ADJ
taxlaw-2841	419	9	territorial	territorial	ADJ
taxlaw-2841	419	10	taxation	taxation	NOUN
taxlaw-2841	419	11	is	be	AUX
taxlaw-2841	419	12	the	the	DET
taxlaw-2841	419	13	appropriate	appropriate	ADJ
taxlaw-2841	419	14	response	response	NOUN
taxlaw-2841	419	15	to	to	ADP
taxlaw-2841	419	16	the	the	DET
taxlaw-2841	419	17	challenge	challenge	NOUN
taxlaw-2841	419	18	of	of	ADP
taxlaw-2841	419	19	international	international	ADJ
taxlaw-2841	419	20	corporate	corporate	ADJ
taxlaw-2841	419	21	tax	tax	NOUN
taxlaw-2841	419	22	avoidance	avoidance	NOUN
taxlaw-2841	419	23	.	.	PUNCT
taxlaw-2841	420	1	in	in	ADP
taxlaw-2841	420	2	addition	addition	NOUN
taxlaw-2841	420	3	,	,	PUNCT
taxlaw-2841	420	4	it	it	PRON
taxlaw-2841	420	5	does	do	AUX
taxlaw-2841	420	6	not	not	PART
taxlaw-2841	420	7	seem	seem	VERB
taxlaw-2841	420	8	that	that	SCONJ
taxlaw-2841	420	9	such	such	DET
taxlaw-2841	420	10	a	a	DET
taxlaw-2841	420	11	regime	regime	NOUN
taxlaw-2841	420	12	is	be	AUX
taxlaw-2841	420	13	politically	politically	ADV
taxlaw-2841	420	14	feasible	feasible	ADJ
taxlaw-2841	420	15	in	in	ADP
taxlaw-2841	420	16	the	the	DET
taxlaw-2841	420	17	united	united	PROPN
taxlaw-2841	420	18	states	states	PROPN
taxlaw-2841	420	19	despite	despite	SCONJ
taxlaw-2841	420	20	the	the	DET
taxlaw-2841	420	21	republican	republican	ADJ
taxlaw-2841	420	22	support	support	NOUN
taxlaw-2841	420	23	of	of	ADP
taxlaw-2841	420	24	territoriality	territoriality	NOUN
taxlaw-2841	420	25	.	.	PUNCT
taxlaw-2841	421	1	in	in	ADP
taxlaw-2841	421	2	any	any	DET
taxlaw-2841	421	3	case	case	NOUN
taxlaw-2841	421	4	,	,	PUNCT
taxlaw-2841	421	5	even	even	ADV
taxlaw-2841	421	6	in	in	ADP
taxlaw-2841	421	7	sole	sole	ADJ
taxlaw-2841	421	8	territorial	territorial	ADJ
taxlaw-2841	421	9	taxation	taxation	NOUN
taxlaw-2841	421	10	,	,	PUNCT
taxlaw-2841	421	11	an	an	DET
taxlaw-2841	421	12	additional	additional	ADJ
taxlaw-2841	421	13	and	and	CCONJ
taxlaw-2841	421	14	separate	separate	ADJ
taxlaw-2841	421	15	norm	norm	NOUN
taxlaw-2841	421	16	or	or	CCONJ
taxlaw-2841	421	17	rule	rule	NOUN
taxlaw-2841	421	18	is	be	AUX
taxlaw-2841	421	19	essential	essential	ADJ
taxlaw-2841	421	20	to	to	PART
taxlaw-2841	421	21	protect	protect	VERB
taxlaw-2841	421	22	the	the	DET
taxlaw-2841	421	23	tax	tax	NOUN
taxlaw-2841	421	24	base	base	NOUN
taxlaw-2841	421	25	and	and	CCONJ
taxlaw-2841	421	26	limit	limit	VERB
taxlaw-2841	421	27	avoidance	avoidance	NOUN
taxlaw-2841	421	28	.	.	PUNCT
taxlaw-2841	422	1	i	i	PRON
taxlaw-2841	422	2	argue	argue	VERB
taxlaw-2841	422	3	that	that	SCONJ
taxlaw-2841	422	4	my	my	PRON
taxlaw-2841	422	5	proposed	propose	VERB
taxlaw-2841	422	6	norm	norm	NOUN
taxlaw-2841	422	7	of	of	ADP
taxlaw-2841	422	8	a	a	DET
taxlaw-2841	422	9	minimum	minimum	ADJ
taxlaw-2841	422	10	global	global	ADJ
taxlaw-2841	422	11	effective	effective	ADJ
taxlaw-2841	422	12	corporate	corporate	ADJ
taxlaw-2841	422	13	tax	tax	NOUN
taxlaw-2841	422	14	rate	rate	NOUN
taxlaw-2841	422	15	would	would	AUX
taxlaw-2841	422	16	be	be	AUX
taxlaw-2841	422	17	appropriate	appropriate	ADJ
taxlaw-2841	422	18	and	and	CCONJ
taxlaw-2841	422	19	useful	useful	ADJ
taxlaw-2841	422	20	both	both	CCONJ
taxlaw-2841	422	21	in	in	ADP
taxlaw-2841	422	22	a	a	DET
taxlaw-2841	422	23	sole	sole	ADJ
taxlaw-2841	422	24	territorial	territorial	ADJ
taxlaw-2841	422	25	tax	tax	NOUN
taxlaw-2841	422	26	regime	regime	NOUN
taxlaw-2841	422	27	and	and	CCONJ
taxlaw-2841	422	28	in	in	ADP
taxlaw-2841	422	29	a	a	DET
taxlaw-2841	422	30	worldwide	worldwide	ADJ
taxlaw-2841	422	31	taxation	taxation	NOUN
taxlaw-2841	422	32	regime	regime	NOUN
taxlaw-2841	422	33	.	.	PUNCT
taxlaw-2841	423	1	c.	c.	NOUN
taxlaw-2841	423	2	in	in	ADP
taxlaw-2841	423	3	between	between	ADP
taxlaw-2841	423	4	worldwide	worldwide	NOUN
taxlaw-2841	423	5	&	&	CCONJ
taxlaw-2841	423	6	territorial	territorial	ADJ
taxlaw-2841	423	7	taxation	taxation	NOUN
taxlaw-2841	423	8	as	as	SCONJ
taxlaw-2841	423	9	the	the	DET
taxlaw-2841	423	10	debate	debate	NOUN
taxlaw-2841	423	11	between	between	ADP
taxlaw-2841	423	12	worldwide	worldwide	ADJ
taxlaw-2841	423	13	and	and	CCONJ
taxlaw-2841	423	14	territorial	territorial	ADJ
taxlaw-2841	423	15	taxation	taxation	NOUN
taxlaw-2841	423	16	continues	continue	VERB
taxlaw-2841	423	17	,	,	PUNCT
taxlaw-2841	423	18	it	it	PRON
taxlaw-2841	423	19	seems	seem	VERB
taxlaw-2841	423	20	that	that	SCONJ
taxlaw-2841	423	21	a	a	DET
taxlaw-2841	423	22	compromise	compromise	NOUN
taxlaw-2841	423	23	between	between	ADP
taxlaw-2841	423	24	the	the	DET
taxlaw-2841	423	25	two	two	NUM
taxlaw-2841	423	26	regimes	regime	NOUN
taxlaw-2841	423	27	is	be	AUX
taxlaw-2841	423	28	more	more	ADV
taxlaw-2841	423	29	likely	likely	ADJ
taxlaw-2841	423	30	than	than	SCONJ
taxlaw-2841	423	31	one	one	PRON
taxlaw-2841	423	32	being	be	AUX
taxlaw-2841	423	33	selected	select	VERB
taxlaw-2841	423	34	over	over	ADP
taxlaw-2841	423	35	the	the	DET
taxlaw-2841	423	36	90	90	NUM
taxlaw-2841	423	37	see	see	NOUN
taxlaw-2841	423	38	philip	philip	PROPN
taxlaw-2841	423	39	dittmer	dittmer	PROPN
taxlaw-2841	423	40	,	,	PUNCT
taxlaw-2841	423	41	a	a	DET
taxlaw-2841	423	42	global	global	ADJ
taxlaw-2841	423	43	perspective	perspective	NOUN
taxlaw-2841	423	44	on	on	ADP
taxlaw-2841	423	45	territorial	territorial	ADJ
taxlaw-2841	423	46	taxation	taxation	NOUN
taxlaw-2841	423	47	,	,	PUNCT
taxlaw-2841	423	48	tax	tax	NOUN
taxlaw-2841	423	49	found	find	VERB
taxlaw-2841	423	50	.	.	PUNCT
taxlaw-2841	424	1	(	(	PUNCT
taxlaw-2841	424	2	2012	2012	NUM
taxlaw-2841	424	3	)	)	PUNCT
taxlaw-2841	424	4	,	,	PUNCT
taxlaw-2841	425	1	http://taxfoundation.org/article/global-perspective-territorial-taxation	http://taxfoundation.org/article/global-perspective-territorial-taxation	NOUN
taxlaw-2841	425	2	[	[	X
taxlaw-2841	425	3	http://perma.cc/m5wt-uyzf	http://perma.cc/m5wt-uyzf	NOUN
taxlaw-2841	425	4	]	]	X
taxlaw-2841	425	5	.	.	PUNCT
taxlaw-2841	426	1	91	91	NUM
taxlaw-2841	426	2	see	see	VERB
taxlaw-2841	426	3	letter	letter	NOUN
taxlaw-2841	426	4	from	from	ADP
taxlaw-2841	426	5	24	24	NUM
taxlaw-2841	426	6	international	international	ADJ
taxlaw-2841	426	7	tax	tax	NOUN
taxlaw-2841	426	8	experts	expert	NOUN
taxlaw-2841	426	9	to	to	ADP
taxlaw-2841	426	10	congress	congress	PROPN
taxlaw-2841	426	11	(	(	PUNCT
taxlaw-2841	426	12	sept	sept	PROPN
taxlaw-2841	426	13	.	.	PROPN
taxlaw-2841	426	14	25	25	NUM
taxlaw-2841	426	15	,	,	PUNCT
taxlaw-2841	426	16	2015	2015	NUM
taxlaw-2841	426	17	)	)	PUNCT
taxlaw-2841	426	18	,	,	PUNCT
taxlaw-2841	426	19	http://americansfortaxfairness.org/files/24-international-tax-experts-letter-to-congress-9-25-15-finalfor-printing.pdf	http://americansfortaxfairness.org/files/24-international-tax-experts-letter-to-congress-9-25-15-finalfor-printing.pdf	NOUN
taxlaw-2841	427	1	[	[	X
taxlaw-2841	427	2	http://perma.cc/c8jq-ja4s	http://perma.cc/c8jq-ja4s	X
taxlaw-2841	427	3	]	]	X
taxlaw-2841	427	4	(	(	PUNCT
taxlaw-2841	427	5	addressing	address	VERB
taxlaw-2841	427	6	current	current	ADJ
taxlaw-2841	427	7	tax	tax	NOUN
taxlaw-2841	427	8	reform	reform	NOUN
taxlaw-2841	427	9	efforts	effort	NOUN
taxlaw-2841	427	10	in	in	ADP
taxlaw-2841	427	11	congress	congress	PROPN
taxlaw-2841	427	12	)	)	PUNCT
taxlaw-2841	427	13	.	.	PUNCT
taxlaw-2841	428	1	26	26	NUM
taxlaw-2841	428	2	columbia	columbia	PROPN
taxlaw-2841	428	3	journal	journal	PROPN
taxlaw-2841	428	4	of	of	ADP
taxlaw-2841	428	5	tax	tax	NOUN
taxlaw-2841	428	6	law	law	NOUN
taxlaw-2841	428	7	[	[	X
taxlaw-2841	428	8	vol.8:5	vol.8:5	X
taxlaw-2841	428	9	other.92	other.92	PROPN
taxlaw-2841	428	10	in	in	ADP
taxlaw-2841	428	11	his	his	PRON
taxlaw-2841	428	12	recent	recent	ADJ
taxlaw-2841	428	13	book	book	NOUN
taxlaw-2841	428	14	,	,	PUNCT
taxlaw-2841	428	15	shaviro	shaviro	PROPN
taxlaw-2841	428	16	argues	argue	VERB
taxlaw-2841	428	17	that	that	SCONJ
taxlaw-2841	428	18	neither	neither	CCONJ
taxlaw-2841	428	19	territorial	territorial	ADJ
taxlaw-2841	428	20	taxation	taxation	NOUN
taxlaw-2841	428	21	nor	nor	CCONJ
taxlaw-2841	428	22	worldwide	worldwide	ADJ
taxlaw-2841	428	23	taxation	taxation	NOUN
taxlaw-2841	428	24	addresses	address	VERB
taxlaw-2841	428	25	the	the	DET
taxlaw-2841	428	26	fundamental	fundamental	ADJ
taxlaw-2841	428	27	problems	problem	NOUN
taxlaw-2841	428	28	at	at	ADP
taxlaw-2841	428	29	hand.93	hand.93	NOUN
taxlaw-2841	428	30	instead	instead	ADV
taxlaw-2841	428	31	,	,	PUNCT
taxlaw-2841	428	32	shaviro	shaviro	VERB
taxlaw-2841	428	33	supports	support	VERB
taxlaw-2841	428	34	a	a	DET
taxlaw-2841	428	35	“	"	PUNCT
taxlaw-2841	428	36	unilateral	unilateral	ADJ
taxlaw-2841	428	37	national	national	ADJ
taxlaw-2841	428	38	welfare	welfare	NOUN
taxlaw-2841	428	39	perspective	perspective	NOUN
taxlaw-2841	428	40	”	"	PUNCT
taxlaw-2841	428	41	and	and	CCONJ
taxlaw-2841	428	42	proceeds	proceed	VERB
taxlaw-2841	428	43	to	to	PART
taxlaw-2841	428	44	propose	propose	VERB
taxlaw-2841	428	45	that	that	SCONJ
taxlaw-2841	428	46	the	the	DET
taxlaw-2841	428	47	u.s	u.s	PROPN
taxlaw-2841	428	48	.	.	PROPN
taxlaw-2841	428	49	enact	enact	VERB
taxlaw-2841	428	50	a	a	DET
taxlaw-2841	428	51	worldwide	worldwide	ADJ
taxlaw-2841	428	52	system	system	NOUN
taxlaw-2841	428	53	in	in	ADP
taxlaw-2841	428	54	which	which	PRON
taxlaw-2841	428	55	foreign	foreign	ADJ
taxlaw-2841	428	56	taxes	taxis	NOUN
taxlaw-2841	428	57	are	be	AUX
taxlaw-2841	428	58	only	only	ADV
taxlaw-2841	428	59	deductible	deductible	ADJ
taxlaw-2841	428	60	,	,	PUNCT
taxlaw-2841	428	61	rather	rather	ADV
taxlaw-2841	428	62	than	than	ADP
taxlaw-2841	428	63	credited	credit	VERB
taxlaw-2841	428	64	as	as	SCONJ
taxlaw-2841	428	65	they	they	PRON
taxlaw-2841	428	66	are	be	AUX
taxlaw-2841	428	67	currently.94	currently.94	NOUN
taxlaw-2841	428	68	this	this	DET
taxlaw-2841	428	69	proposal	proposal	NOUN
taxlaw-2841	428	70	would	would	AUX
taxlaw-2841	428	71	definitely	definitely	ADV
taxlaw-2841	428	72	change	change	VERB
taxlaw-2841	428	73	the	the	DET
taxlaw-2841	428	74	outcomes	outcome	NOUN
taxlaw-2841	428	75	of	of	ADP
taxlaw-2841	428	76	the	the	DET
taxlaw-2841	428	77	regime	regime	NOUN
taxlaw-2841	428	78	substantially	substantially	ADV
taxlaw-2841	428	79	but	but	CCONJ
taxlaw-2841	428	80	it	it	PRON
taxlaw-2841	428	81	would	would	AUX
taxlaw-2841	428	82	not	not	PART
taxlaw-2841	428	83	change	change	VERB
taxlaw-2841	428	84	the	the	DET
taxlaw-2841	428	85	realities	reality	NOUN
taxlaw-2841	428	86	of	of	ADP
taxlaw-2841	428	87	international	international	ADJ
taxlaw-2841	428	88	corporate	corporate	ADJ
taxlaw-2841	428	89	tax	tax	NOUN
taxlaw-2841	428	90	avoidance	avoidance	NOUN
taxlaw-2841	428	91	.	.	PUNCT
taxlaw-2841	429	1	as	as	SCONJ
taxlaw-2841	429	2	professor	professor	NOUN
taxlaw-2841	429	3	avi	avi	PROPN
taxlaw-2841	429	4	-	-	PUNCT
taxlaw-2841	429	5	yonah	yonah	PROPN
taxlaw-2841	429	6	argues	argue	VERB
taxlaw-2841	429	7	because	because	SCONJ
taxlaw-2841	429	8	of	of	ADP
taxlaw-2841	429	9	the	the	DET
taxlaw-2841	429	10	u.s	u.s	PROPN
taxlaw-2841	429	11	.	.	PROPN
taxlaw-2841	429	12	’s	’s	PART
taxlaw-2841	429	13	prominent	prominent	ADJ
taxlaw-2841	429	14	and	and	CCONJ
taxlaw-2841	429	15	influential	influential	ADJ
taxlaw-2841	429	16	role	role	NOUN
taxlaw-2841	429	17	within	within	ADP
taxlaw-2841	429	18	the	the	DET
taxlaw-2841	429	19	global	global	ADJ
taxlaw-2841	429	20	economy	economy	NOUN
taxlaw-2841	429	21	,	,	PUNCT
taxlaw-2841	429	22	a	a	DET
taxlaw-2841	429	23	policy	policy	NOUN
taxlaw-2841	429	24	that	that	PRON
taxlaw-2841	429	25	replaces	replace	VERB
taxlaw-2841	429	26	the	the	DET
taxlaw-2841	429	27	foreign	foreign	ADJ
taxlaw-2841	429	28	tax	tax	NOUN
taxlaw-2841	429	29	credit	credit	NOUN
taxlaw-2841	429	30	with	with	ADP
taxlaw-2841	429	31	a	a	DET
taxlaw-2841	429	32	deduction	deduction	NOUN
taxlaw-2841	429	33	could	could	AUX
taxlaw-2841	429	34	be	be	AUX
taxlaw-2841	429	35	very	very	ADV
taxlaw-2841	429	36	harmful	harmful	ADJ
taxlaw-2841	429	37	.	.	PUNCT
taxlaw-2841	430	1	professor	professor	NOUN
taxlaw-2841	430	2	avi	avi	PROPN
taxlaw-2841	430	3	-	-	PUNCT
taxlaw-2841	430	4	yonah	yonah	ADJ
taxlaw-2841	430	5	,	,	PUNCT
taxlaw-2841	430	6	and	and	CCONJ
taxlaw-2841	430	7	others	other	NOUN
taxlaw-2841	430	8	,	,	PUNCT
taxlaw-2841	430	9	have	have	AUX
taxlaw-2841	430	10	advocated	advocate	VERB
taxlaw-2841	430	11	for	for	ADP
taxlaw-2841	430	12	a	a	DET
taxlaw-2841	430	13	profit	profit	NOUN
taxlaw-2841	430	14	split	split	NOUN
taxlaw-2841	430	15	regime	regime	NOUN
taxlaw-2841	430	16	that	that	PRON
taxlaw-2841	430	17	allocates	allocate	VERB
taxlaw-2841	430	18	the	the	DET
taxlaw-2841	430	19	profits	profit	NOUN
taxlaw-2841	430	20	of	of	ADP
taxlaw-2841	430	21	multinationals	multinational	NOUN
taxlaw-2841	430	22	through	through	ADP
taxlaw-2841	430	23	a	a	DET
taxlaw-2841	430	24	formula	formula	NOUN
taxlaw-2841	430	25	that	that	PRON
taxlaw-2841	430	26	mainly	mainly	ADV
taxlaw-2841	430	27	accounts	account	VERB
taxlaw-2841	430	28	for	for	ADP
taxlaw-2841	430	29	,	,	PUNCT
taxlaw-2841	430	30	or	or	CCONJ
taxlaw-2841	430	31	focuses	focus	VERB
taxlaw-2841	430	32	on	on	ADP
taxlaw-2841	430	33	,	,	PUNCT
taxlaw-2841	430	34	the	the	DET
taxlaw-2841	430	35	place	place	NOUN
taxlaw-2841	430	36	and	and	CCONJ
taxlaw-2841	430	37	volume	volume	NOUN
taxlaw-2841	430	38	of	of	ADP
taxlaw-2841	430	39	sales.95	sales.95	NOUN
taxlaw-2841	430	40	recently	recently	ADV
taxlaw-2841	430	41	,	,	PUNCT
taxlaw-2841	430	42	the	the	DET
taxlaw-2841	430	43	eu	eu	PROPN
taxlaw-2841	430	44	called	call	VERB
taxlaw-2841	430	45	for	for	ADP
taxlaw-2841	430	46	implementation	implementation	NOUN
taxlaw-2841	430	47	of	of	ADP
taxlaw-2841	430	48	formulaic	formulaic	ADJ
taxlaw-2841	430	49	apportionment	apportionment	NOUN
taxlaw-2841	430	50	in	in	ADP
taxlaw-2841	430	51	a	a	DET
taxlaw-2841	430	52	renewed	renew	VERB
taxlaw-2841	430	53	proposal	proposal	NOUN
taxlaw-2841	430	54	to	to	PART
taxlaw-2841	430	55	adopt	adopt	VERB
taxlaw-2841	430	56	a	a	DET
taxlaw-2841	430	57	common	common	ADJ
taxlaw-2841	430	58	consolidated	consolidated	ADJ
taxlaw-2841	430	59	corporate	corporate	ADJ
taxlaw-2841	430	60	tax	tax	NOUN
taxlaw-2841	430	61	(	(	PUNCT
taxlaw-2841	430	62	ccct).96	ccct).96	PROPN
taxlaw-2841	430	63	formulaic	formulaic	ADJ
taxlaw-2841	430	64	apportionment	apportionment	NOUN
taxlaw-2841	430	65	has	have	AUX
taxlaw-2841	430	66	a	a	DET
taxlaw-2841	430	67	lot	lot	NOUN
taxlaw-2841	430	68	of	of	ADP
taxlaw-2841	430	69	merits	merit	NOUN
taxlaw-2841	430	70	and	and	CCONJ
taxlaw-2841	430	71	supporters	supporter	NOUN
taxlaw-2841	430	72	but	but	CCONJ
taxlaw-2841	430	73	has	have	AUX
taxlaw-2841	430	74	also	also	ADV
taxlaw-2841	430	75	been	be	AUX
taxlaw-2841	430	76	subject	subject	ADJ
taxlaw-2841	430	77	to	to	ADP
taxlaw-2841	430	78	considerable	considerable	ADJ
taxlaw-2841	430	79	criticism	criticism	NOUN
taxlaw-2841	430	80	and	and	CCONJ
taxlaw-2841	430	81	rejection.97	rejection.97	NOUN
taxlaw-2841	430	82	i	i	PRON
taxlaw-2841	430	83	do	do	AUX
taxlaw-2841	430	84	not	not	PART
taxlaw-2841	430	85	believe	believe	VERB
taxlaw-2841	430	86	that	that	SCONJ
taxlaw-2841	430	87	the	the	DET
taxlaw-2841	430	88	u.s	u.s	PROPN
taxlaw-2841	430	89	.	.	PROPN
taxlaw-2841	430	90	will	will	AUX
taxlaw-2841	430	91	adopt	adopt	VERB
taxlaw-2841	430	92	such	such	DET
taxlaw-2841	430	93	a	a	DET
taxlaw-2841	430	94	system	system	NOUN
taxlaw-2841	430	95	or	or	CCONJ
taxlaw-2841	430	96	that	that	SCONJ
taxlaw-2841	430	97	the	the	DET
taxlaw-2841	430	98	international	international	ADJ
taxlaw-2841	430	99	community	community	NOUN
taxlaw-2841	430	100	could	could	AUX
taxlaw-2841	430	101	design	design	VERB
taxlaw-2841	430	102	and	and	CCONJ
taxlaw-2841	430	103	agree	agree	VERB
taxlaw-2841	430	104	upon	upon	SCONJ
taxlaw-2841	430	105	a	a	DET
taxlaw-2841	430	106	formula	formula	NOUN
taxlaw-2841	430	107	in	in	ADP
taxlaw-2841	430	108	order	order	NOUN
taxlaw-2841	430	109	to	to	PART
taxlaw-2841	430	110	adopt	adopt	VERB
taxlaw-2841	430	111	such	such	DET
taxlaw-2841	430	112	a	a	DET
taxlaw-2841	430	113	regime	regime	NOUN
taxlaw-2841	430	114	.	.	PUNCT
taxlaw-2841	431	1	based	base	VERB
taxlaw-2841	431	2	on	on	ADP
taxlaw-2841	431	3	this	this	DET
taxlaw-2841	431	4	reality	reality	NOUN
taxlaw-2841	431	5	,	,	PUNCT
taxlaw-2841	431	6	i	i	PRON
taxlaw-2841	431	7	assume	assume	VERB
taxlaw-2841	431	8	that	that	SCONJ
taxlaw-2841	431	9	countries	country	NOUN
taxlaw-2841	431	10	will	will	AUX
taxlaw-2841	431	11	continue	continue	VERB
taxlaw-2841	431	12	to	to	PART
taxlaw-2841	431	13	adopt	adopt	VERB
taxlaw-2841	431	14	different	different	ADJ
taxlaw-2841	431	15	rules	rule	NOUN
taxlaw-2841	431	16	,	,	PUNCT
taxlaw-2841	431	17	including	include	VERB
taxlaw-2841	431	18	the	the	DET
taxlaw-2841	431	19	leading	lead	VERB
taxlaw-2841	431	20	arm	arm	NOUN
taxlaw-2841	431	21	’s	’s	PART
taxlaw-2841	431	22	length	length	NOUN
taxlaw-2841	431	23	principle	principle	NOUN
taxlaw-2841	431	24	in	in	ADP
taxlaw-2841	431	25	variety	variety	NOUN
taxlaw-2841	431	26	of	of	ADP
taxlaw-2841	431	27	versions	version	NOUN
taxlaw-2841	431	28	,	,	PUNCT
taxlaw-2841	431	29	with	with	ADP
taxlaw-2841	431	30	limited	limited	ADJ
taxlaw-2841	431	31	coordination	coordination	NOUN
taxlaw-2841	431	32	,	,	PUNCT
taxlaw-2841	431	33	and	and	CCONJ
taxlaw-2841	431	34	as	as	SCONJ
taxlaw-2841	431	35	a	a	DET
taxlaw-2841	431	36	result	result	NOUN
taxlaw-2841	431	37	international	international	ADJ
taxlaw-2841	431	38	tax	tax	NOUN
taxlaw-2841	431	39	avoidance	avoidance	NOUN
taxlaw-2841	431	40	will	will	AUX
taxlaw-2841	431	41	continue	continue	VERB
taxlaw-2841	431	42	.	.	PUNCT
taxlaw-2841	432	1	hence	hence	ADV
taxlaw-2841	432	2	,	,	PUNCT
taxlaw-2841	432	3	it	it	PRON
taxlaw-2841	432	4	is	be	AUX
taxlaw-2841	432	5	necessary	necessary	ADJ
taxlaw-2841	432	6	to	to	PART
taxlaw-2841	432	7	design	design	VERB
taxlaw-2841	432	8	separate	separate	ADJ
taxlaw-2841	432	9	and	and	CCONJ
taxlaw-2841	432	10	unilateral	unilateral	ADJ
taxlaw-2841	432	11	rules	rule	NOUN
taxlaw-2841	432	12	to	to	PART
taxlaw-2841	432	13	balance	balance	VERB
taxlaw-2841	432	14	92	92	NUM
taxlaw-2841	433	1	i	i	PRON
taxlaw-2841	433	2	categorize	categorize	VERB
taxlaw-2841	433	3	two	two	NUM
taxlaw-2841	433	4	policy	policy	NOUN
taxlaw-2841	433	5	makers	maker	NOUN
taxlaw-2841	433	6	proposals	proposal	NOUN
taxlaw-2841	433	7	in	in	ADP
taxlaw-2841	433	8	this	this	DET
taxlaw-2841	433	9	mid	mid	ADJ
taxlaw-2841	433	10	category	category	NOUN
taxlaw-2841	433	11	:	:	PUNCT
taxlaw-2841	433	12	option	option	NOUN
taxlaw-2841	433	13	z	z	NOUN
taxlaw-2841	433	14	of	of	ADP
taxlaw-2841	433	15	former	former	ADJ
taxlaw-2841	433	16	chairman	chairman	NOUN
taxlaw-2841	433	17	baucus	baucus	PROPN
taxlaw-2841	433	18	’s	’s	PART
taxlaw-2841	433	19	staff	staff	NOUN
taxlaw-2841	433	20	discussion	discussion	NOUN
taxlaw-2841	433	21	drafts	draft	NOUN
taxlaw-2841	433	22	for	for	ADP
taxlaw-2841	433	23	international	international	ADJ
taxlaw-2841	433	24	tax	tax	NOUN
taxlaw-2841	433	25	reform	reform	NOUN
taxlaw-2841	433	26	(	(	PUNCT
taxlaw-2841	433	27	http://www.finance.senate.gov/newsroom/chairman/release/?id=f946a9f3-d296-42ad-bae4-bcf451b34b14	http://www.finance.senate.gov/newsroom/chairman/release/?id=f946a9f3-d296-42ad-bae4-bcf451b34b14	PROPN
taxlaw-2841	433	28	)	)	PUNCT
taxlaw-2841	434	1	[	[	X
taxlaw-2841	434	2	http://perma.cc/rmq7-qgxz	http://perma.cc/rmq7-qgxz	X
taxlaw-2841	434	3	]	]	X
taxlaw-2841	434	4	which	which	PRON
taxlaw-2841	434	5	in	in	ADP
taxlaw-2841	434	6	a	a	DET
taxlaw-2841	434	7	complex	complex	ADJ
taxlaw-2841	434	8	technique	technique	NOUN
taxlaw-2841	434	9	would	would	AUX
taxlaw-2841	434	10	either	either	CCONJ
taxlaw-2841	434	11	tax	tax	VERB
taxlaw-2841	434	12	on	on	ADP
taxlaw-2841	434	13	a	a	DET
taxlaw-2841	434	14	current	current	ADJ
taxlaw-2841	434	15	basis	basis	NOUN
taxlaw-2841	434	16	cfc	cfc	NOUN
taxlaw-2841	434	17	income	income	NOUN
taxlaw-2841	434	18	from	from	ADP
taxlaw-2841	434	19	products	product	NOUN
taxlaw-2841	434	20	and	and	CCONJ
taxlaw-2841	434	21	services	service	NOUN
taxlaw-2841	434	22	sold	sell	VERB
taxlaw-2841	434	23	into	into	ADP
taxlaw-2841	434	24	foreign	foreign	ADJ
taxlaw-2841	434	25	markets	market	NOUN
taxlaw-2841	434	26	at	at	ADP
taxlaw-2841	434	27	80	80	NUM
taxlaw-2841	434	28	%	%	NOUN
taxlaw-2841	434	29	of	of	ADP
taxlaw-2841	434	30	the	the	DET
taxlaw-2841	434	31	u.s	u.s	PROPN
taxlaw-2841	434	32	.	.	PROPN
taxlaw-2841	434	33	corporate	corporate	ADJ
taxlaw-2841	434	34	tax	tax	NOUN
taxlaw-2841	434	35	rate	rate	NOUN
taxlaw-2841	434	36	with	with	ADP
taxlaw-2841	434	37	full	full	ADJ
taxlaw-2841	434	38	foreign	foreign	ADJ
taxlaw-2841	434	39	tax	tax	NOUN
taxlaw-2841	434	40	credits	credit	NOUN
taxlaw-2841	434	41	,	,	PUNCT
taxlaw-2841	434	42	or	or	CCONJ
taxlaw-2841	434	43	currently	currently	ADV
taxlaw-2841	434	44	tax	tax	NOUN
taxlaw-2841	434	45	at	at	ADP
taxlaw-2841	434	46	the	the	DET
taxlaw-2841	434	47	full	full	ADJ
taxlaw-2841	434	48	rate	rate	NOUN
taxlaw-2841	434	49	only	only	ADV
taxlaw-2841	434	50	60	60	NUM
taxlaw-2841	434	51	%	%	NOUN
taxlaw-2841	434	52	of	of	ADP
taxlaw-2841	434	53	such	such	ADJ
taxlaw-2841	434	54	active	active	ADJ
taxlaw-2841	434	55	income	income	NOUN
taxlaw-2841	434	56	.	.	PUNCT
taxlaw-2841	435	1	a	a	DET
taxlaw-2841	435	2	reduced	reduce	VERB
taxlaw-2841	435	3	tax	tax	NOUN
taxlaw-2841	435	4	rate	rate	NOUN
taxlaw-2841	435	5	,	,	PUNCT
taxlaw-2841	435	6	payable	payable	ADJ
taxlaw-2841	435	7	over	over	ADP
taxlaw-2841	435	8	eight	eight	NUM
taxlaw-2841	435	9	years	year	NOUN
taxlaw-2841	435	10	would	would	AUX
taxlaw-2841	435	11	also	also	ADV
taxlaw-2841	435	12	be	be	AUX
taxlaw-2841	435	13	imposed	impose	VERB
taxlaw-2841	435	14	on	on	ADP
taxlaw-2841	435	15	un	un	ADJ
taxlaw-2841	435	16	-	-	VERB
taxlaw-2841	435	17	repatriated	repatriated	ADJ
taxlaw-2841	435	18	cfc	cfc	NOUN
taxlaw-2841	435	19	earning	earn	VERB
taxlaw-2841	435	20	from	from	ADP
taxlaw-2841	435	21	periods	period	NOUN
taxlaw-2841	435	22	before	before	ADP
taxlaw-2841	435	23	the	the	DET
taxlaw-2841	435	24	effective	effective	ADJ
taxlaw-2841	435	25	date	date	NOUN
taxlaw-2841	435	26	of	of	ADP
taxlaw-2841	435	27	the	the	DET
taxlaw-2841	435	28	proposal	proposal	NOUN
taxlaw-2841	435	29	.	.	PUNCT
taxlaw-2841	436	1	the	the	DET
taxlaw-2841	436	2	second	second	ADJ
taxlaw-2841	436	3	policy	policy	NOUN
taxlaw-2841	436	4	maker	maker	NOUN
taxlaw-2841	436	5	proposal	proposal	NOUN
taxlaw-2841	436	6	in	in	ADP
taxlaw-2841	436	7	this	this	DET
taxlaw-2841	436	8	category	category	NOUN
taxlaw-2841	436	9	,	,	PUNCT
taxlaw-2841	436	10	is	be	AUX
taxlaw-2841	436	11	the	the	DET
taxlaw-2841	436	12	proposal	proposal	NOUN
taxlaw-2841	436	13	made	make	VERB
taxlaw-2841	436	14	by	by	ADP
taxlaw-2841	436	15	chairman	chairman	NOUN
taxlaw-2841	436	16	camp	camp	PROPN
taxlaw-2841	436	17	’s	’s	PART
taxlaw-2841	436	18	tax	tax	NOUN
taxlaw-2841	436	19	reform	reform	PROPN
taxlaw-2841	436	20	act	act	NOUN
taxlaw-2841	436	21	of	of	ADP
taxlaw-2841	436	22	2014	2014	NUM
taxlaw-2841	436	23	(	(	PUNCT
taxlaw-2841	436	24	http://waysandmeans.house.gov/uploadedfiles/statutory_text_tax_reform_act_of_2014_discussion_dra	http://waysandmeans.house.gov/uploadedfiles/statutory_text_tax_reform_act_of_2014_discussion_dra	PROPN
taxlaw-2841	436	25	ft__022614.pdf	ft__022614.pdf	PROPN
taxlaw-2841	436	26	)	)	PUNCT
taxlaw-2841	437	1	[	[	X
taxlaw-2841	437	2	http://perma.cc/8gtm-7yva	http://perma.cc/8gtm-7yva	X
taxlaw-2841	437	3	]	]	X
taxlaw-2841	437	4	.	.	PUNCT
taxlaw-2841	438	1	this	this	DET
taxlaw-2841	438	2	act	act	NOUN
taxlaw-2841	438	3	establishes	establish	VERB
taxlaw-2841	438	4	a	a	DET
taxlaw-2841	438	5	participation	participation	NOUN
taxlaw-2841	438	6	exemption	exemption	NOUN
taxlaw-2841	438	7	system	system	NOUN
taxlaw-2841	438	8	for	for	ADP
taxlaw-2841	438	9	foreign	foreign	ADJ
taxlaw-2841	438	10	income	income	NOUN
taxlaw-2841	438	11	.	.	PUNCT
taxlaw-2841	439	1	this	this	DET
taxlaw-2841	439	2	exemption	exemption	NOUN
taxlaw-2841	439	3	is	be	AUX
taxlaw-2841	439	4	effectuated	effectuate	VERB
taxlaw-2841	439	5	by	by	ADP
taxlaw-2841	439	6	means	mean	NOUN
taxlaw-2841	439	7	of	of	ADP
taxlaw-2841	439	8	a	a	DET
taxlaw-2841	439	9	95	95	NUM
taxlaw-2841	439	10	%	%	NOUN
taxlaw-2841	439	11	deduction	deduction	NOUN
taxlaw-2841	439	12	for	for	ADP
taxlaw-2841	439	13	the	the	DET
taxlaw-2841	439	14	foreign	foreign	ADJ
taxlaw-2841	439	15	-	-	PUNCT
taxlaw-2841	439	16	source	source	NOUN
taxlaw-2841	439	17	portion	portion	NOUN
taxlaw-2841	439	18	of	of	ADP
taxlaw-2841	439	19	dividends	dividend	NOUN
taxlaw-2841	439	20	received	receive	VERB
taxlaw-2841	439	21	from	from	ADP
taxlaw-2841	439	22	certain	certain	ADJ
taxlaw-2841	439	23	foreign	foreign	ADJ
taxlaw-2841	439	24	corporations	corporation	NOUN
taxlaw-2841	439	25	(	(	PUNCT
taxlaw-2841	439	26	“	"	PUNCT
taxlaw-2841	439	27	specified	specify	VERB
taxlaw-2841	439	28	10	10	NUM
taxlaw-2841	439	29	%	%	NOUN
taxlaw-2841	439	30	owned	own	VERB
taxlaw-2841	439	31	foreign	foreign	ADJ
taxlaw-2841	439	32	corporations	corporation	NOUN
taxlaw-2841	439	33	”	"	PUNCT
taxlaw-2841	439	34	)	)	PUNCT
taxlaw-2841	439	35	by	by	ADP
taxlaw-2841	439	36	domestic	domestic	ADJ
taxlaw-2841	439	37	corporations	corporation	NOUN
taxlaw-2841	439	38	.	.	PUNCT
taxlaw-2841	440	1	but	but	CCONJ
taxlaw-2841	440	2	,	,	PUNCT
taxlaw-2841	440	3	additionally	additionally	ADV
taxlaw-2841	440	4	,	,	PUNCT
taxlaw-2841	440	5	in	in	ADP
taxlaw-2841	440	6	complex	complex	ADJ
taxlaw-2841	440	7	technique	technique	NOUN
taxlaw-2841	440	8	that	that	PRON
taxlaw-2841	440	9	stems	stem	VERB
taxlaw-2841	440	10	from	from	ADP
taxlaw-2841	440	11	the	the	DET
taxlaw-2841	440	12	intention	intention	NOUN
taxlaw-2841	440	13	to	to	PART
taxlaw-2841	440	14	prevent	prevent	VERB
taxlaw-2841	440	15	tax	tax	NOUN
taxlaw-2841	440	16	avoidance	avoidance	NOUN
taxlaw-2841	440	17	,	,	PUNCT
taxlaw-2841	440	18	it	it	PRON
taxlaw-2841	440	19	results	result	VERB
taxlaw-2841	440	20	in	in	ADP
taxlaw-2841	440	21	imposing	impose	VERB
taxlaw-2841	440	22	around	around	ADP
taxlaw-2841	440	23	15	15	NUM
taxlaw-2841	440	24	%	%	NOUN
taxlaw-2841	440	25	u.s	u.s	PROPN
taxlaw-2841	440	26	.	.	PROPN
taxlaw-2841	440	27	tax	tax	NOUN
taxlaw-2841	440	28	on	on	ADP
taxlaw-2841	440	29	foreign	foreign	ADJ
taxlaw-2841	440	30	income	income	NOUN
taxlaw-2841	440	31	from	from	ADP
taxlaw-2841	440	32	the	the	DET
taxlaw-2841	440	33	exploitation	exploitation	NOUN
taxlaw-2841	440	34	of	of	ADP
taxlaw-2841	440	35	intangible	intangible	ADJ
taxlaw-2841	440	36	property	property	NOUN
taxlaw-2841	440	37	.	.	PUNCT
taxlaw-2841	441	1	93	93	NUM
taxlaw-2841	441	2	see	see	VERB
taxlaw-2841	441	3	shaviro	shaviro	NOUN
taxlaw-2841	441	4	,	,	PUNCT
taxlaw-2841	441	5	supra	supra	PROPN
taxlaw-2841	441	6	note	note	NOUN
taxlaw-2841	441	7	79	79	NUM
taxlaw-2841	441	8	.	.	PUNCT
taxlaw-2841	442	1	94	94	NUM
taxlaw-2841	442	2	see	see	VERB
taxlaw-2841	442	3	daniel	daniel	PROPN
taxlaw-2841	442	4	n.	n.	PROPN
taxlaw-2841	442	5	shaviro	shaviro	PROPN
taxlaw-2841	442	6	,	,	PUNCT
taxlaw-2841	442	7	splitting	split	VERB
taxlaw-2841	442	8	the	the	DET
taxlaw-2841	442	9	baby	baby	NOUN
taxlaw-2841	442	10	:	:	PUNCT
taxlaw-2841	442	11	an	an	DET
taxlaw-2841	442	12	intermediate	intermediate	ADJ
taxlaw-2841	442	13	tax	tax	NOUN
taxlaw-2841	442	14	rate	rate	NOUN
taxlaw-2841	442	15	for	for	ADP
taxlaw-2841	442	16	repatriations	repatriation	NOUN
taxlaw-2841	442	17	of	of	ADP
taxlaw-2841	442	18	foreign	foreign	ADJ
taxlaw-2841	442	19	source	source	NOUN
taxlaw-2841	442	20	active	active	ADJ
taxlaw-2841	442	21	bus	bus	NOUN
taxlaw-2841	442	22	.	.	PUNCT
taxlaw-2841	443	1	income	income	NOUN
taxlaw-2841	443	2	?	?	PUNCT
taxlaw-2841	444	1	proceedings	proceeding	NOUN
taxlaw-2841	444	2	.	.	PUNCT
taxlaw-2841	445	1	95	95	NUM
taxlaw-2841	445	2	annual	annual	ADJ
taxlaw-2841	445	3	conference	conference	NOUN
taxlaw-2841	445	4	on	on	ADP
taxlaw-2841	445	5	taxation	taxation	NOUN
taxlaw-2841	445	6	and	and	CCONJ
taxlaw-2841	445	7	minutes	minute	NOUN
taxlaw-2841	445	8	of	of	ADP
taxlaw-2841	445	9	the	the	DET
taxlaw-2841	445	10	annual	annual	ADJ
taxlaw-2841	445	11	meeting	meeting	NOUN
taxlaw-2841	445	12	of	of	ADP
taxlaw-2841	445	13	the	the	DET
taxlaw-2841	445	14	national	national	PROPN
taxlaw-2841	445	15	tax	tax	PROPN
taxlaw-2841	445	16	association	association	PROPN
taxlaw-2841	445	17	,	,	PUNCT
taxlaw-2841	445	18	294	294	NUM
taxlaw-2841	445	19	(	(	PUNCT
taxlaw-2841	445	20	2002	2002	NUM
taxlaw-2841	445	21	)	)	PUNCT
taxlaw-2841	445	22	(	(	PUNCT
taxlaw-2841	445	23	raising	raise	VERB
taxlaw-2841	445	24	the	the	DET
taxlaw-2841	445	25	idea	idea	NOUN
taxlaw-2841	445	26	of	of	ADP
taxlaw-2841	445	27	an	an	DET
taxlaw-2841	445	28	intermediate	intermediate	ADJ
taxlaw-2841	445	29	tax	tax	NOUN
taxlaw-2841	445	30	rate	rate	NOUN
taxlaw-2841	445	31	for	for	ADP
taxlaw-2841	445	32	repatriations	repatriation	NOUN
taxlaw-2841	445	33	of	of	ADP
taxlaw-2841	445	34	foreign	foreign	ADJ
taxlaw-2841	445	35	source	source	NOUN
taxlaw-2841	445	36	active	active	ADJ
taxlaw-2841	445	37	business	business	NOUN
taxlaw-2841	445	38	income	income	NOUN
taxlaw-2841	445	39	for	for	ADP
taxlaw-2841	445	40	debate	debate	NOUN
taxlaw-2841	445	41	and	and	CCONJ
taxlaw-2841	445	42	consideration	consideration	NOUN
taxlaw-2841	445	43	)	)	PUNCT
taxlaw-2841	445	44	.	.	PUNCT
taxlaw-2841	446	1	95	95	NUM
taxlaw-2841	446	2	see	see	VERB
taxlaw-2841	446	3	reuven	reuven	PROPN
taxlaw-2841	446	4	s.	s.	PROPN
taxlaw-2841	446	5	avi	avi	PROPN
taxlaw-2841	446	6	-	-	PUNCT
taxlaw-2841	446	7	yonah	yonah	ADJ
taxlaw-2841	446	8	,	,	PUNCT
taxlaw-2841	446	9	kimberly	kimberly	NOUN
taxlaw-2841	446	10	a.	a.	NOUN
taxlaw-2841	446	11	clausing	clausing	PROPN
taxlaw-2841	446	12	&	&	CCONJ
taxlaw-2841	446	13	michael	michael	PROPN
taxlaw-2841	446	14	c.	c.	PROPN
taxlaw-2841	446	15	durst	durst	PROPN
taxlaw-2841	446	16	,	,	PUNCT
taxlaw-2841	446	17	allocating	allocate	VERB
taxlaw-2841	446	18	business	business	NOUN
taxlaw-2841	446	19	profits	profit	NOUN
taxlaw-2841	446	20	for	for	ADP
taxlaw-2841	446	21	tax	tax	NOUN
taxlaw-2841	446	22	purposes	purpose	NOUN
taxlaw-2841	446	23	:	:	PUNCT
taxlaw-2841	446	24	a	a	DET
taxlaw-2841	446	25	proposal	proposal	NOUN
taxlaw-2841	446	26	to	to	PART
taxlaw-2841	446	27	adopt	adopt	VERB
taxlaw-2841	446	28	a	a	DET
taxlaw-2841	446	29	formulary	formulary	ADJ
taxlaw-2841	446	30	profit	profit	NOUN
taxlaw-2841	446	31	split	split	NOUN
taxlaw-2841	446	32	,	,	PUNCT
taxlaw-2841	446	33	9	9	NUM
taxlaw-2841	446	34	fla	fla	NOUN
taxlaw-2841	446	35	.	.	PUNCT
taxlaw-2841	447	1	tax	tax	PROPN
taxlaw-2841	447	2	rev	rev	PROPN
taxlaw-2841	447	3	.	.	PROPN
taxlaw-2841	448	1	497	497	NUM
taxlaw-2841	448	2	(	(	PUNCT
taxlaw-2841	448	3	2009	2009	NUM
taxlaw-2841	448	4	)	)	PUNCT
taxlaw-2841	449	1	;	;	PUNCT
taxlaw-2841	449	2	reuven	reuven	PROPN
taxlaw-2841	449	3	r.	r.	PROPN
taxlaw-2841	449	4	avi	avi	PROPN
taxlaw-2841	449	5	-	-	PUNCT
taxlaw-2841	449	6	yonah	yonah	PROPN
taxlaw-2841	449	7	,	,	PUNCT
taxlaw-2841	449	8	the	the	DET
taxlaw-2841	449	9	structure	structure	NOUN
taxlaw-2841	449	10	of	of	ADP
taxlaw-2841	449	11	international	international	ADJ
taxlaw-2841	449	12	taxation	taxation	NOUN
taxlaw-2841	449	13	:	:	PUNCT
taxlaw-2841	449	14	a	a	DET
taxlaw-2841	449	15	proposal	proposal	NOUN
taxlaw-2841	449	16	for	for	ADP
taxlaw-2841	449	17	simplification	simplification	NOUN
taxlaw-2841	449	18	,	,	PUNCT
taxlaw-2841	449	19	74	74	NUM
taxlaw-2841	449	20	tex	tex	PROPN
taxlaw-2841	449	21	.	.	PROPN
taxlaw-2841	449	22	l.	l.	PROPN
taxlaw-2841	449	23	rev	rev	PROPN
taxlaw-2841	449	24	.	.	PROPN
taxlaw-2841	449	25	1301	1301	NUM
taxlaw-2841	449	26	(	(	PUNCT
taxlaw-2841	449	27	1996	1996	NUM
taxlaw-2841	449	28	)	)	PUNCT
taxlaw-2841	449	29	;	;	PUNCT
taxlaw-2841	449	30	reuven	reuven	PROPN
taxlaw-2841	449	31	s.	s.	PROPN
taxlaw-2841	449	32	avi	avi	PROPN
taxlaw-2841	449	33	-	-	PUNCT
taxlaw-2841	449	34	yonah	yonah	PROPN
taxlaw-2841	449	35	,	,	PUNCT
taxlaw-2841	449	36	the	the	DET
taxlaw-2841	449	37	rise	rise	NOUN
taxlaw-2841	449	38	and	and	CCONJ
taxlaw-2841	449	39	fall	fall	NOUN
taxlaw-2841	449	40	of	of	ADP
taxlaw-2841	449	41	arm	arm	NOUN
taxlaw-2841	449	42	’s	’s	PART
taxlaw-2841	449	43	length	length	NOUN
taxlaw-2841	449	44	:	:	PUNCT
taxlaw-2841	449	45	a	a	DET
taxlaw-2841	449	46	study	study	NOUN
taxlaw-2841	449	47	in	in	ADP
taxlaw-2841	449	48	the	the	DET
taxlaw-2841	449	49	evolution	evolution	NOUN
taxlaw-2841	449	50	of	of	ADP
taxlaw-2841	449	51	u.s	u.s	PROPN
taxlaw-2841	449	52	.	.	PROPN
taxlaw-2841	449	53	int’l	int’l	NUM
taxlaw-2841	449	54	taxation	taxation	NOUN
taxlaw-2841	449	55	,	,	PUNCT
taxlaw-2841	449	56	15	15	NUM
taxlaw-2841	449	57	va	va	NOUN
taxlaw-2841	449	58	.	.	PUNCT
taxlaw-2841	449	59	tax	tax	PROPN
taxlaw-2841	449	60	rev	rev	PROPN
taxlaw-2841	449	61	.	.	PROPN
taxlaw-2841	449	62	89	89	NUM
taxlaw-2841	449	63	(	(	PUNCT
taxlaw-2841	449	64	1995	1995	NUM
taxlaw-2841	449	65	)	)	PUNCT
taxlaw-2841	449	66	;	;	PUNCT
taxlaw-2841	449	67	reuven	reuven	PROPN
taxlaw-2841	449	68	s.	s.	PROPN
taxlaw-2841	449	69	avi	avi	PROPN
taxlaw-2841	449	70	-	-	PUNCT
taxlaw-2841	449	71	yonah	yonah	ADJ
taxlaw-2841	449	72	,	,	PUNCT
taxlaw-2841	449	73	territoriality	territoriality	NOUN
taxlaw-2841	449	74	:	:	PUNCT
taxlaw-2841	449	75	for	for	ADP
taxlaw-2841	449	76	and	and	CCONJ
taxlaw-2841	449	77	against	against	ADP
taxlaw-2841	449	78	,	,	PUNCT
taxlaw-2841	449	79	u.	u.	PROPN
taxlaw-2841	449	80	mich	mich	PROPN
taxlaw-2841	449	81	.	.	PUNCT
taxlaw-2841	450	1	pub	pub	NOUN
taxlaw-2841	450	2	.	.	PUNCT
taxlaw-2841	451	1	l.	l.	PROPN
taxlaw-2841	451	2	res	res	PROPN
taxlaw-2841	451	3	.	.	PROPN
taxlaw-2841	451	4	,	,	PUNCT
taxlaw-2841	451	5	paper	paper	NOUN
taxlaw-2841	451	6	no	no	NOUN
taxlaw-2841	451	7	.	.	PROPN
taxlaw-2841	451	8	29	29	NUM
taxlaw-2841	451	9	(	(	PUNCT
taxlaw-2841	451	10	2013	2013	NUM
taxlaw-2841	451	11	)	)	PUNCT
taxlaw-2841	451	12	,	,	PUNCT
taxlaw-2841	452	1	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2256580	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2256580	PROPN
taxlaw-2841	452	2	.	.	PROPN
taxlaw-2841	452	3	96	96	NUM
taxlaw-2841	452	4	see	see	VERB
taxlaw-2841	452	5	fact	fact	NOUN
taxlaw-2841	452	6	sheet	sheet	NOUN
taxlaw-2841	452	7	,	,	PUNCT
taxlaw-2841	452	8	questions	question	NOUN
taxlaw-2841	452	9	&	&	CCONJ
taxlaw-2841	452	10	answers	answer	NOUN
taxlaw-2841	452	11	on	on	ADP
taxlaw-2841	452	12	the	the	DET
taxlaw-2841	452	13	ccctb	ccctb	NOUN
taxlaw-2841	452	14	re	re	NOUN
taxlaw-2841	452	15	-	-	NOUN
taxlaw-2841	452	16	launch	launch	ADJ
taxlaw-2841	452	17	,	,	PUNCT
taxlaw-2841	452	18	eur	eur	PROPN
taxlaw-2841	452	19	.	.	PROPN
taxlaw-2841	453	1	commission	commission	PROPN
taxlaw-2841	453	2	(	(	PUNCT
taxlaw-2841	453	3	jun	jun	PROPN
taxlaw-2841	453	4	.	.	PROPN
taxlaw-2841	453	5	2015	2015	NUM
taxlaw-2841	453	6	)	)	PUNCT
taxlaw-2841	453	7	,	,	PUNCT
taxlaw-2841	454	1	http://europa.eu/rapid/press-release_memo-15-5174_en.htm	http://europa.eu/rapid/press-release_memo-15-5174_en.htm	PROPN
taxlaw-2841	455	1	[	[	X
taxlaw-2841	455	2	http://perma.cc/dwc9-7kjd	http://perma.cc/dwc9-7kjd	X
taxlaw-2841	455	3	]	]	PUNCT
taxlaw-2841	455	4	.	.	PUNCT
taxlaw-2841	456	1	97	97	NUM
taxlaw-2841	456	2	see	see	VERB
taxlaw-2841	456	3	julie	julie	PROPN
taxlaw-2841	456	4	roin	roin	PROPN
taxlaw-2841	456	5	,	,	PUNCT
taxlaw-2841	456	6	can	can	AUX
taxlaw-2841	456	7	the	the	DET
taxlaw-2841	456	8	income	income	NOUN
taxlaw-2841	456	9	tax	tax	NOUN
taxlaw-2841	456	10	be	be	AUX
taxlaw-2841	456	11	saved	save	VERB
taxlaw-2841	456	12	?	?	PUNCT
taxlaw-2841	457	1	the	the	DET
taxlaw-2841	457	2	promises	promise	NOUN
taxlaw-2841	457	3	and	and	CCONJ
taxlaw-2841	457	4	pitfalls	pitfall	NOUN
taxlaw-2841	457	5	of	of	ADP
taxlaw-2841	457	6	adopting	adopt	VERB
taxlaw-2841	457	7	worldwide	worldwide	ADV
taxlaw-2841	457	8	formulary	formulary	ADJ
taxlaw-2841	457	9	apportionment	apportionment	NOUN
taxlaw-2841	457	10	,	,	PUNCT
taxlaw-2841	457	11	61	61	NUM
taxlaw-2841	457	12	tax	tax	NOUN
taxlaw-2841	457	13	l.	l.	PROPN
taxlaw-2841	457	14	rev	rev	PROPN
taxlaw-2841	457	15	.	.	PROPN
taxlaw-2841	457	16	169	169	NUM
taxlaw-2841	457	17	,	,	PUNCT
taxlaw-2841	457	18	172–73	172–73	NUM
taxlaw-2841	457	19	(	(	PUNCT
taxlaw-2841	457	20	2008	2008	NUM
taxlaw-2841	457	21	)	)	PUNCT
taxlaw-2841	457	22	.	.	PUNCT
taxlaw-2841	458	1	2017	2017	NUM
taxlaw-2841	458	2	]	]	PUNCT
taxlaw-2841	458	3	minimum	minimum	ADJ
taxlaw-2841	458	4	global	global	ADJ
taxlaw-2841	458	5	effective	effective	ADJ
taxlaw-2841	458	6	corporate	corporate	ADJ
taxlaw-2841	458	7	tax	tax	NOUN
taxlaw-2841	458	8	rate	rate	NOUN
taxlaw-2841	458	9	27	27	NUM
taxlaw-2841	458	10	targeting	target	VERB
taxlaw-2841	458	11	international	international	ADJ
taxlaw-2841	458	12	tax	tax	NOUN
taxlaw-2841	458	13	avoidance	avoidance	NOUN
taxlaw-2841	458	14	with	with	ADP
taxlaw-2841	458	15	the	the	DET
taxlaw-2841	458	16	need	need	NOUN
taxlaw-2841	458	17	to	to	PART
taxlaw-2841	458	18	respect	respect	VERB
taxlaw-2841	458	19	the	the	DET
taxlaw-2841	458	20	variety	variety	NOUN
taxlaw-2841	458	21	of	of	ADP
taxlaw-2841	458	22	international	international	ADJ
taxlaw-2841	458	23	tax	tax	NOUN
taxlaw-2841	458	24	regimes	regime	NOUN
taxlaw-2841	458	25	and	and	CCONJ
taxlaw-2841	458	26	each	each	DET
taxlaw-2841	458	27	country	country	NOUN
taxlaw-2841	458	28	’s	’s	PART
taxlaw-2841	458	29	tax	tax	NOUN
taxlaw-2841	458	30	sovereignty	sovereignty	NOUN
taxlaw-2841	458	31	.	.	PUNCT
taxlaw-2841	459	1	d.	d.	PROPN
taxlaw-2841	459	2	minimum	minimum	PROPN
taxlaw-2841	459	3	taxation	taxation	PROPN
taxlaw-2841	459	4	“	"	PUNCT
taxlaw-2841	459	5	america	america	PROPN
taxlaw-2841	459	6	’s	’s	PART
taxlaw-2841	459	7	system	system	NOUN
taxlaw-2841	459	8	of	of	ADP
taxlaw-2841	459	9	business	business	NOUN
taxlaw-2841	459	10	taxation	taxation	NOUN
taxlaw-2841	459	11	is	be	AUX
taxlaw-2841	459	12	in	in	ADP
taxlaw-2841	459	13	need	need	NOUN
taxlaw-2841	459	14	of	of	ADP
taxlaw-2841	459	15	reform	reform	NOUN
taxlaw-2841	459	16	”	"	PUNCT
taxlaw-2841	459	17	is	be	AUX
taxlaw-2841	459	18	the	the	DET
taxlaw-2841	459	19	opening	open	VERB
taxlaw-2841	459	20	statement	statement	NOUN
taxlaw-2841	459	21	of	of	ADP
taxlaw-2841	459	22	former	former	ADJ
taxlaw-2841	459	23	president	president	NOUN
taxlaw-2841	459	24	obama	obama	PROPN
taxlaw-2841	459	25	’s	’s	PART
taxlaw-2841	459	26	framework	framework	NOUN
taxlaw-2841	459	27	for	for	ADP
taxlaw-2841	459	28	business	business	NOUN
taxlaw-2841	459	29	tax	tax	NOUN
taxlaw-2841	459	30	reform	reform	NOUN
taxlaw-2841	459	31	from	from	ADP
taxlaw-2841	459	32	2012	2012	NUM
taxlaw-2841	459	33	.	.	PUNCT
taxlaw-2841	460	1	the	the	DET
taxlaw-2841	460	2	framework	framework	NOUN
taxlaw-2841	460	3	aims	aim	VERB
taxlaw-2841	460	4	to	to	PART
taxlaw-2841	460	5	support	support	VERB
taxlaw-2841	460	6	the	the	DET
taxlaw-2841	460	7	competitiveness	competitiveness	NOUN
taxlaw-2841	460	8	of	of	ADP
taxlaw-2841	460	9	american	american	ADJ
taxlaw-2841	460	10	businesses	business	NOUN
taxlaw-2841	460	11	and	and	CCONJ
taxlaw-2841	460	12	to	to	PART
taxlaw-2841	460	13	increase	increase	VERB
taxlaw-2841	460	14	incentives	incentive	NOUN
taxlaw-2841	460	15	to	to	PART
taxlaw-2841	460	16	invest	invest	VERB
taxlaw-2841	460	17	and	and	CCONJ
taxlaw-2841	460	18	hire	hire	VERB
taxlaw-2841	460	19	in	in	ADP
taxlaw-2841	460	20	the	the	DET
taxlaw-2841	460	21	united	united	PROPN
taxlaw-2841	460	22	states	states	PROPN
taxlaw-2841	460	23	by	by	ADP
taxlaw-2841	460	24	lowering	lower	VERB
taxlaw-2841	460	25	the	the	DET
taxlaw-2841	460	26	corporate	corporate	ADJ
taxlaw-2841	460	27	tax	tax	NOUN
taxlaw-2841	460	28	rate	rate	NOUN
taxlaw-2841	460	29	from	from	ADP
taxlaw-2841	460	30	35	35	NUM
taxlaw-2841	460	31	%	%	NOUN
taxlaw-2841	460	32	to	to	PART
taxlaw-2841	460	33	28	28	NUM
taxlaw-2841	460	34	%	%	NOUN
taxlaw-2841	460	35	,	,	PUNCT
taxlaw-2841	460	36	cutting	cut	VERB
taxlaw-2841	460	37	tax	tax	NOUN
taxlaw-2841	460	38	expenditures	expenditure	NOUN
taxlaw-2841	460	39	,	,	PUNCT
taxlaw-2841	460	40	and	and	CCONJ
taxlaw-2841	460	41	reducing	reduce	VERB
taxlaw-2841	460	42	complexity	complexity	NOUN
taxlaw-2841	460	43	,	,	PUNCT
taxlaw-2841	460	44	while	while	SCONJ
taxlaw-2841	460	45	being	be	AUX
taxlaw-2841	460	46	fiscally	fiscally	ADV
taxlaw-2841	460	47	responsible	responsible	ADJ
taxlaw-2841	460	48	.	.	PUNCT
taxlaw-2841	461	1	98	98	NUM
taxlaw-2841	461	2	the	the	DET
taxlaw-2841	461	3	framework	framework	NOUN
taxlaw-2841	461	4	rejects	reject	VERB
taxlaw-2841	461	5	the	the	DET
taxlaw-2841	461	6	proposal	proposal	NOUN
taxlaw-2841	461	7	of	of	ADP
taxlaw-2841	461	8	sole	sole	ADJ
taxlaw-2841	461	9	territorial	territorial	ADJ
taxlaw-2841	461	10	system	system	NOUN
taxlaw-2841	461	11	because	because	SCONJ
taxlaw-2841	461	12	it	it	PRON
taxlaw-2841	461	13	will	will	AUX
taxlaw-2841	461	14	give	give	VERB
taxlaw-2841	461	15	corporations	corporation	NOUN
taxlaw-2841	461	16	greater	great	ADJ
taxlaw-2841	461	17	incentives	incentive	NOUN
taxlaw-2841	461	18	to	to	PART
taxlaw-2841	461	19	shift	shift	VERB
taxlaw-2841	461	20	profits	profit	NOUN
taxlaw-2841	461	21	and	and	CCONJ
taxlaw-2841	461	22	because	because	SCONJ
taxlaw-2841	461	23	such	such	ADJ
taxlaw-2841	461	24	system	system	NOUN
taxlaw-2841	461	25	could	could	AUX
taxlaw-2841	461	26	“	"	PUNCT
taxlaw-2841	461	27	exacerbate	exacerbate	VERB
taxlaw-2841	461	28	the	the	DET
taxlaw-2841	461	29	continuing	continue	VERB
taxlaw-2841	461	30	race	race	NOUN
taxlaw-2841	461	31	to	to	ADP
taxlaw-2841	461	32	the	the	DET
taxlaw-2841	461	33	bottom	bottom	NOUN
taxlaw-2841	461	34	in	in	ADP
taxlaw-2841	461	35	international	international	ADJ
taxlaw-2841	461	36	tax	tax	NOUN
taxlaw-2841	461	37	rates”.99	rates”.99	PUNCT
taxlaw-2841	461	38	instead	instead	ADV
taxlaw-2841	461	39	,	,	PUNCT
taxlaw-2841	461	40	the	the	DET
taxlaw-2841	461	41	framework	framework	NOUN
taxlaw-2841	461	42	requires	require	VERB
taxlaw-2841	461	43	companies	company	NOUN
taxlaw-2841	461	44	to	to	PART
taxlaw-2841	461	45	pay	pay	VERB
taxlaw-2841	461	46	a	a	DET
taxlaw-2841	461	47	minimum	minimum	ADJ
taxlaw-2841	461	48	tax	tax	NOUN
taxlaw-2841	461	49	on	on	ADP
taxlaw-2841	461	50	overseas	overseas	ADJ
taxlaw-2841	461	51	profits	profit	NOUN
taxlaw-2841	461	52	.	.	PUNCT
taxlaw-2841	462	1	according	accord	VERB
taxlaw-2841	462	2	to	to	ADP
taxlaw-2841	462	3	this	this	DET
taxlaw-2841	462	4	proposal	proposal	NOUN
taxlaw-2841	462	5	,	,	PUNCT
taxlaw-2841	462	6	“	"	PUNCT
taxlaw-2841	462	7	foreign	foreign	ADJ
taxlaw-2841	462	8	income	income	NOUN
taxlaw-2841	462	9	deferred	defer	VERB
taxlaw-2841	462	10	in	in	ADP
taxlaw-2841	462	11	a	a	DET
taxlaw-2841	462	12	low	low	ADJ
taxlaw-2841	462	13	-	-	PUNCT
taxlaw-2841	462	14	tax	tax	NOUN
taxlaw-2841	462	15	jurisdiction	jurisdiction	NOUN
taxlaw-2841	462	16	would	would	AUX
taxlaw-2841	462	17	be	be	AUX
taxlaw-2841	462	18	subject	subject	ADJ
taxlaw-2841	462	19	to	to	ADP
taxlaw-2841	462	20	immediate	immediate	ADJ
taxlaw-2841	462	21	u.s	u.s	PROPN
taxlaw-2841	462	22	.	.	PROPN
taxlaw-2841	462	23	taxation	taxation	NOUN
taxlaw-2841	462	24	up	up	ADP
taxlaw-2841	462	25	to	to	ADP
taxlaw-2841	462	26	the	the	DET
taxlaw-2841	462	27	minimum	minimum	ADJ
taxlaw-2841	462	28	tax	tax	NOUN
taxlaw-2841	462	29	rate	rate	NOUN
taxlaw-2841	462	30	with	with	ADP
taxlaw-2841	462	31	a	a	DET
taxlaw-2841	462	32	foreign	foreign	ADJ
taxlaw-2841	462	33	tax	tax	NOUN
taxlaw-2841	462	34	credit	credit	NOUN
taxlaw-2841	462	35	allowed	allow	VERB
taxlaw-2841	462	36	for	for	ADP
taxlaw-2841	462	37	income	income	NOUN
taxlaw-2841	462	38	taxes	taxis	NOUN
taxlaw-2841	462	39	on	on	ADP
taxlaw-2841	462	40	that	that	DET
taxlaw-2841	462	41	income	income	NOUN
taxlaw-2841	462	42	paid	pay	VERB
taxlaw-2841	462	43	to	to	ADP
taxlaw-2841	462	44	the	the	DET
taxlaw-2841	462	45	host	host	NOUN
taxlaw-2841	462	46	country	country	NOUN
taxlaw-2841	462	47	.	.	PUNCT
taxlaw-2841	463	1	this	this	DET
taxlaw-2841	463	2	minimum	minimum	ADJ
taxlaw-2841	463	3	tax	tax	NOUN
taxlaw-2841	463	4	would	would	AUX
taxlaw-2841	463	5	be	be	AUX
taxlaw-2841	463	6	designed	design	VERB
taxlaw-2841	463	7	to	to	PART
taxlaw-2841	463	8	balance	balance	VERB
taxlaw-2841	463	9	the	the	DET
taxlaw-2841	463	10	need	need	NOUN
taxlaw-2841	463	11	to	to	PART
taxlaw-2841	463	12	stop	stop	VERB
taxlaw-2841	463	13	rewarding	reward	VERB
taxlaw-2841	463	14	tax	tax	NOUN
taxlaw-2841	463	15	havens	haven	NOUN
taxlaw-2841	463	16	and	and	CCONJ
taxlaw-2841	463	17	to	to	PART
taxlaw-2841	463	18	prevent	prevent	VERB
taxlaw-2841	463	19	a	a	DET
taxlaw-2841	463	20	race	race	NOUN
taxlaw-2841	463	21	to	to	ADP
taxlaw-2841	463	22	the	the	DET
taxlaw-2841	463	23	bottom	bottom	NOUN
taxlaw-2841	463	24	with	with	ADP
taxlaw-2841	463	25	the	the	DET
taxlaw-2841	463	26	goal	goal	NOUN
taxlaw-2841	463	27	of	of	ADP
taxlaw-2841	463	28	keeping	keep	VERB
taxlaw-2841	463	29	u.s	u.s	PROPN
taxlaw-2841	463	30	.	.	PROPN
taxlaw-2841	463	31	companies	company	NOUN
taxlaw-2841	463	32	on	on	ADP
taxlaw-2841	463	33	a	a	DET
taxlaw-2841	463	34	level	level	ADJ
taxlaw-2841	463	35	playing	playing	NOUN
taxlaw-2841	463	36	field	field	NOUN
taxlaw-2841	463	37	with	with	ADP
taxlaw-2841	463	38	competitors	competitor	NOUN
taxlaw-2841	463	39	when	when	SCONJ
taxlaw-2841	463	40	engaged	engage	VERB
taxlaw-2841	463	41	in	in	ADP
taxlaw-2841	463	42	activities	activity	NOUN
taxlaw-2841	463	43	which	which	PRON
taxlaw-2841	463	44	,	,	PUNCT
taxlaw-2841	463	45	by	by	ADP
taxlaw-2841	463	46	necessity	necessity	NOUN
taxlaw-2841	463	47	,	,	PUNCT
taxlaw-2841	463	48	must	must	AUX
taxlaw-2841	463	49	occur	occur	VERB
taxlaw-2841	463	50	in	in	ADP
taxlaw-2841	463	51	a	a	DET
taxlaw-2841	463	52	foreign	foreign	ADJ
taxlaw-2841	463	53	country”.100	country”.100	PROPN
taxlaw-2841	463	54	in	in	ADP
taxlaw-2841	463	55	his	his	PRON
taxlaw-2841	463	56	budgets	budget	NOUN
taxlaw-2841	463	57	throughout	throughout	ADP
taxlaw-2841	463	58	his	his	PRON
taxlaw-2841	463	59	last	last	ADJ
taxlaw-2841	463	60	term	term	NOUN
taxlaw-2841	463	61	as	as	ADP
taxlaw-2841	463	62	president	president	NOUN
taxlaw-2841	463	63	,	,	PUNCT
taxlaw-2841	463	64	including	include	VERB
taxlaw-2841	463	65	the	the	DET
taxlaw-2841	463	66	fy	fy	PROPN
taxlaw-2841	463	67	2016	2016	NUM
taxlaw-2841	463	68	budget	budget	NOUN
taxlaw-2841	463	69	,	,	PUNCT
taxlaw-2841	463	70	former	former	ADJ
taxlaw-2841	463	71	president	president	PROPN
taxlaw-2841	463	72	obama	obama	PROPN
taxlaw-2841	463	73	reaffirmed	reaffirm	VERB
taxlaw-2841	463	74	his	his	PRON
taxlaw-2841	463	75	2012	2012	NUM
taxlaw-2841	463	76	framework	framework	NOUN
taxlaw-2841	463	77	for	for	ADP
taxlaw-2841	463	78	business	business	NOUN
taxlaw-2841	463	79	tax	tax	NOUN
taxlaw-2841	463	80	reform	reform	NOUN
taxlaw-2841	463	81	with	with	ADP
taxlaw-2841	463	82	some	some	DET
taxlaw-2841	463	83	modifications	modification	NOUN
taxlaw-2841	463	84	and	and	CCONJ
taxlaw-2841	463	85	elaborations	elaboration	NOUN
taxlaw-2841	463	86	.	.	PUNCT
taxlaw-2841	464	1	among	among	ADP
taxlaw-2841	464	2	the	the	DET
taxlaw-2841	464	3	other	other	ADJ
taxlaw-2841	464	4	provisions	provision	NOUN
taxlaw-2841	464	5	,	,	PUNCT
taxlaw-2841	464	6	the	the	DET
taxlaw-2841	464	7	budget	budget	NOUN
taxlaw-2841	464	8	includes	include	VERB
taxlaw-2841	464	9	a	a	DET
taxlaw-2841	464	10	one	one	NUM
taxlaw-2841	464	11	-	-	PUNCT
taxlaw-2841	464	12	time	time	NOUN
taxlaw-2841	464	13	,	,	PUNCT
taxlaw-2841	464	14	mandatory	mandatory	ADJ
taxlaw-2841	464	15	14	14	NUM
taxlaw-2841	464	16	%	%	NOUN
taxlaw-2841	464	17	tax	tax	NOUN
taxlaw-2841	464	18	on	on	ADP
taxlaw-2841	464	19	previously	previously	ADV
taxlaw-2841	464	20	untaxed	untaxe	VERB
taxlaw-2841	464	21	foreign	foreign	ADJ
taxlaw-2841	464	22	income	income	NOUN
taxlaw-2841	464	23	and	and	CCONJ
taxlaw-2841	464	24	a	a	DET
taxlaw-2841	464	25	19	19	NUM
taxlaw-2841	464	26	%	%	NOUN
taxlaw-2841	464	27	minimum	minimum	ADJ
taxlaw-2841	464	28	tax	tax	NOUN
taxlaw-2841	464	29	on	on	ADP
taxlaw-2841	464	30	future	future	ADJ
taxlaw-2841	464	31	foreign	foreign	ADJ
taxlaw-2841	464	32	income.101	income.101	PROPN
taxlaw-2841	464	33	minimum	minimum	NOUN
taxlaw-2841	464	34	taxation	taxation	NOUN
taxlaw-2841	464	35	has	have	AUX
taxlaw-2841	464	36	been	be	AUX
taxlaw-2841	464	37	addressed	address	VERB
taxlaw-2841	464	38	and	and	CCONJ
taxlaw-2841	464	39	analyzed	analyze	VERB
taxlaw-2841	464	40	in	in	ADP
taxlaw-2841	464	41	the	the	DET
taxlaw-2841	464	42	literature.102	literature.102	NOUN
taxlaw-2841	464	43	for	for	ADP
taxlaw-2841	464	44	example	example	NOUN
taxlaw-2841	464	45	,	,	PUNCT
taxlaw-2841	464	46	harry	harry	PROPN
taxlaw-2841	464	47	grubert	grubert	PROPN
taxlaw-2841	464	48	and	and	CCONJ
taxlaw-2841	464	49	rosanne	rosanne	PROPN
taxlaw-2841	464	50	altshuler	altshuler	PROPN
taxlaw-2841	464	51	examine	examine	VERB
taxlaw-2841	464	52	and	and	CCONJ
taxlaw-2841	464	53	compare	compare	VERB
taxlaw-2841	464	54	several	several	ADJ
taxlaw-2841	464	55	reform	reform	NOUN
taxlaw-2841	464	56	proposals	proposal	NOUN
taxlaw-2841	464	57	including	include	VERB
taxlaw-2841	464	58	four	four	NUM
taxlaw-2841	464	59	different	different	ADJ
taxlaw-2841	464	60	versions	version	NOUN
taxlaw-2841	464	61	of	of	ADP
taxlaw-2841	464	62	a	a	DET
taxlaw-2841	464	63	minimum	minimum	ADJ
taxlaw-2841	464	64	tax	tax	NOUN
taxlaw-2841	464	65	on	on	ADP
taxlaw-2841	464	66	foreign	foreign	ADJ
taxlaw-2841	464	67	income	income	NOUN
taxlaw-2841	464	68	:	:	PUNCT
taxlaw-2841	464	69	(	(	PUNCT
taxlaw-2841	464	70	a	a	X
taxlaw-2841	464	71	)	)	PUNCT
taxlaw-2841	464	72	a	a	DET
taxlaw-2841	464	73	country	country	NOUN
taxlaw-2841	464	74	-	-	PUNCT
taxlaw-2841	464	75	by	by	ADP
taxlaw-2841	464	76	-	-	PUNCT
taxlaw-2841	464	77	country	country	NOUN
taxlaw-2841	464	78	minimum	minimum	ADJ
taxlaw-2841	464	79	tax	tax	NOUN
taxlaw-2841	464	80	of	of	ADP
taxlaw-2841	464	81	15	15	NUM
taxlaw-2841	464	82	%	%	NOUN
taxlaw-2841	464	83	on	on	ADP
taxlaw-2841	464	84	active	active	ADJ
taxlaw-2841	464	85	income	income	NOUN
taxlaw-2841	464	86	with	with	ADP
taxlaw-2841	464	87	a	a	DET
taxlaw-2841	464	88	credit	credit	NOUN
taxlaw-2841	464	89	for	for	ADP
taxlaw-2841	464	90	the	the	DET
taxlaw-2841	464	91	effective	effective	ADJ
taxlaw-2841	464	92	foreign	foreign	ADJ
taxlaw-2841	464	93	rate	rate	NOUN
taxlaw-2841	464	94	up	up	ADP
taxlaw-2841	464	95	to	to	ADP
taxlaw-2841	464	96	the	the	DET
taxlaw-2841	464	97	15	15	NUM
taxlaw-2841	464	98	%	%	NOUN
taxlaw-2841	464	99	threshold	threshold	NOUN
taxlaw-2841	464	100	.	.	PUNCT
taxlaw-2841	465	1	dividends	dividend	NOUN
taxlaw-2841	465	2	from	from	ADP
taxlaw-2841	465	3	both	both	DET
taxlaw-2841	465	4	countries	country	NOUN
taxlaw-2841	465	5	would	would	AUX
taxlaw-2841	465	6	be	be	AUX
taxlaw-2841	465	7	subject	subject	ADJ
taxlaw-2841	465	8	to	to	ADP
taxlaw-2841	465	9	the	the	DET
taxlaw-2841	465	10	minimum	minimum	ADJ
taxlaw-2841	465	11	tax	tax	NOUN
taxlaw-2841	465	12	and	and	CCONJ
taxlaw-2841	465	13	those	those	PRON
taxlaw-2841	465	14	above	above	ADP
taxlaw-2841	465	15	the	the	DET
taxlaw-2841	465	16	minimum	minimum	NOUN
taxlaw-2841	465	17	would	would	AUX
taxlaw-2841	465	18	be	be	AUX
taxlaw-2841	465	19	fully	fully	ADV
taxlaw-2841	465	20	exempt	exempt	ADJ
taxlaw-2841	465	21	,	,	PUNCT
taxlaw-2841	465	22	including	include	VERB
taxlaw-2841	465	23	dividends	dividend	NOUN
taxlaw-2841	465	24	from	from	ADP
taxlaw-2841	465	25	previously	previously	ADV
taxlaw-2841	465	26	taxed	tax	VERB
taxlaw-2841	465	27	income	income	NOUN
taxlaw-2841	465	28	;	;	PUNCT
taxlaw-2841	465	29	(	(	PUNCT
taxlaw-2841	465	30	b	b	X
taxlaw-2841	465	31	)	)	PUNCT
taxlaw-2841	465	32	a	a	DET
taxlaw-2841	465	33	per	per	ADP
taxlaw-2841	465	34	-	-	PUNCT
taxlaw-2841	465	35	country	country	NOUN
taxlaw-2841	465	36	minimum	minimum	ADJ
taxlaw-2841	465	37	tax	tax	NOUN
taxlaw-2841	465	38	with	with	ADP
taxlaw-2841	465	39	dividend	dividend	NOUN
taxlaw-2841	465	40	exemption	exemption	NOUN
taxlaw-2841	465	41	,	,	PUNCT
taxlaw-2841	465	42	but	but	CCONJ
taxlaw-2841	465	43	a	a	DET
taxlaw-2841	465	44	current	current	ADJ
taxlaw-2841	465	45	deduction	deduction	NOUN
taxlaw-2841	465	46	against	against	ADP
taxlaw-2841	465	47	the	the	DET
taxlaw-2841	465	48	minimum	minimum	ADJ
taxlaw-2841	465	49	tax	tax	NOUN
taxlaw-2841	465	50	base	base	NOUN
taxlaw-2841	465	51	for	for	ADP
taxlaw-2841	465	52	real	real	ADJ
taxlaw-2841	465	53	investment	investment	NOUN
taxlaw-2841	465	54	in	in	ADP
taxlaw-2841	465	55	the	the	DET
taxlaw-2841	465	56	location	location	NOUN
taxlaw-2841	465	57	;	;	PUNCT
taxlaw-2841	465	58	(	(	PUNCT
taxlaw-2841	465	59	c	c	X
taxlaw-2841	465	60	)	)	PUNCT
taxlaw-2841	465	61	a	a	DET
taxlaw-2841	465	62	minimum	minimum	ADJ
taxlaw-2841	465	63	tax	tax	NOUN
taxlaw-2841	465	64	at	at	ADP
taxlaw-2841	465	65	the	the	DET
taxlaw-2841	465	66	overall	overall	ADJ
taxlaw-2841	465	67	foreign	foreign	ADJ
taxlaw-2841	465	68	level	level	NOUN
taxlaw-2841	465	69	at	at	ADP
taxlaw-2841	465	70	a	a	DET
taxlaw-2841	465	71	higher	high	ADJ
taxlaw-2841	465	72	rate	rate	NOUN
taxlaw-2841	465	73	;	;	PUNCT
taxlaw-2841	465	74	and	and	CCONJ
taxlaw-2841	465	75	(	(	PUNCT
taxlaw-2841	465	76	d	d	X
taxlaw-2841	465	77	)	)	PUNCT
taxlaw-2841	465	78	an	an	DET
taxlaw-2841	465	79	overall	overall	ADJ
taxlaw-2841	465	80	minimum	minimum	ADJ
taxlaw-2841	465	81	tax	tax	NOUN
taxlaw-2841	465	82	with	with	ADP
taxlaw-2841	465	83	expensing	expense	VERB
taxlaw-2841	465	84	of	of	ADP
taxlaw-2841	465	85	current	current	ADJ
taxlaw-2841	465	86	investment	investment	NOUN
taxlaw-2841	465	87	against	against	ADP
taxlaw-2841	465	88	the	the	DET
taxlaw-2841	465	89	taxable	taxable	ADJ
taxlaw-2841	465	90	u.s	u.s	PROPN
taxlaw-2841	465	91	.	.	PROPN
taxlaw-2841	465	92	base	base	NOUN
taxlaw-2841	465	93	.	.	PUNCT
taxlaw-2841	466	1	in	in	ADP
taxlaw-2841	466	2	their	their	PRON
taxlaw-2841	466	3	analysis	analysis	NOUN
taxlaw-2841	466	4	,	,	PUNCT
taxlaw-2841	466	5	the	the	DET
taxlaw-2841	466	6	minimum	minimum	ADJ
taxlaw-2841	466	7	tax	tax	NOUN
taxlaw-2841	466	8	would	would	AUX
taxlaw-2841	466	9	be	be	AUX
taxlaw-2841	466	10	calculated	calculate	VERB
taxlaw-2841	466	11	using	use	VERB
taxlaw-2841	466	12	a	a	DET
taxlaw-2841	466	13	five	five	NUM
taxlaw-2841	466	14	-	-	PUNCT
taxlaw-2841	466	15	year	year	NOUN
taxlaw-2841	466	16	average	average	NOUN
taxlaw-2841	466	17	of	of	ADP
taxlaw-2841	466	18	foreign	foreign	ADJ
taxlaw-2841	466	19	taxes	taxis	NOUN
taxlaw-2841	466	20	paid	pay	VERB
taxlaw-2841	466	21	in	in	ADP
taxlaw-2841	466	22	relation	relation	NOUN
taxlaw-2841	466	23	to	to	ADP
taxlaw-2841	466	24	earnings	earning	NOUN
taxlaw-2841	466	25	&	&	CCONJ
taxlaw-2841	466	26	profits	profit	NOUN
taxlaw-2841	466	27	(	(	PUNCT
taxlaw-2841	466	28	e&p	e&p	PROPN
taxlaw-2841	466	29	)	)	PUNCT
taxlaw-2841	466	30	.	.	PUNCT
taxlaw-2841	467	1	the	the	DET
taxlaw-2841	467	2	expensing	expensing	NOUN
taxlaw-2841	467	3	under	under	ADP
taxlaw-2841	467	4	the	the	DET
taxlaw-2841	467	5	country	country	NOUN
taxlaw-2841	467	6	-	-	PUNCT
taxlaw-2841	467	7	by	by	ADP
taxlaw-2841	467	8	-	-	PUNCT
taxlaw-2841	467	9	country	country	NOUN
taxlaw-2841	467	10	minimum	minimum	ADJ
taxlaw-2841	467	11	tax	tax	NOUN
taxlaw-2841	467	12	(	(	PUNCT
taxlaw-2841	467	13	b	b	NOUN
taxlaw-2841	467	14	)	)	PUNCT
taxlaw-2841	467	15	and	and	CCONJ
taxlaw-2841	467	16	under	under	ADP
taxlaw-2841	467	17	the	the	DET
taxlaw-2841	467	18	overall	overall	ADJ
taxlaw-2841	467	19	minimum	minimum	ADJ
taxlaw-2841	467	20	tax	tax	NOUN
taxlaw-2841	467	21	(	(	PUNCT
taxlaw-2841	467	22	d	d	NOUN
taxlaw-2841	467	23	)	)	PUNCT
taxlaw-2841	467	24	is	be	AUX
taxlaw-2841	467	25	intended	intend	VERB
taxlaw-2841	467	26	to	to	PART
taxlaw-2841	467	27	make	make	VERB
taxlaw-2841	467	28	the	the	DET
taxlaw-2841	467	29	forward	forward	ADV
taxlaw-2841	467	30	looking	look	VERB
taxlaw-2841	467	31	u.s	u.s	PROPN
taxlaw-2841	467	32	.	.	PROPN
taxlaw-2841	467	33	effective	effective	ADJ
taxlaw-2841	467	34	tax	tax	NOUN
taxlaw-2841	467	35	rate	rate	NOUN
taxlaw-2841	467	36	on	on	ADP
taxlaw-2841	467	37	the	the	DET
taxlaw-2841	467	38	normal	normal	ADJ
taxlaw-2841	467	39	return	return	NOUN
taxlaw-2841	467	40	to	to	ADP
taxlaw-2841	467	41	investment	investment	NOUN
taxlaw-2841	467	42	zero	zero	NUM
taxlaw-2841	467	43	while	while	SCONJ
taxlaw-2841	467	44	the	the	DET
taxlaw-2841	467	45	forward	forward	ADV
taxlaw-2841	467	46	looking	look	VERB
taxlaw-2841	467	47	effective	effective	ADJ
taxlaw-2841	467	48	tax	tax	NOUN
taxlaw-2841	467	49	rate	rate	NOUN
taxlaw-2841	467	50	(	(	PUNCT
taxlaw-2841	467	51	etr	etr	PROPN
taxlaw-2841	467	52	)	)	PUNCT
taxlaw-2841	467	53	on	on	ADP
taxlaw-2841	467	54	the	the	DET
taxlaw-2841	467	55	excess	excess	ADJ
taxlaw-2841	467	56	return	return	NOUN
taxlaw-2841	467	57	bears	bear	VERB
taxlaw-2841	467	58	a	a	DET
taxlaw-2841	467	59	total	total	ADJ
taxlaw-2841	467	60	tax	tax	NOUN
taxlaw-2841	467	61	,	,	PUNCT
taxlaw-2841	467	62	including	include	VERB
taxlaw-2841	467	63	both	both	CCONJ
taxlaw-2841	467	64	the	the	DET
taxlaw-2841	467	65	foreign	foreign	ADJ
taxlaw-2841	467	66	and	and	CCONJ
taxlaw-2841	467	67	u.s	u.s	PROPN
taxlaw-2841	467	68	.	.	PROPN
taxlaw-2841	467	69	components	component	NOUN
taxlaw-2841	467	70	,	,	PUNCT
taxlaw-2841	467	71	of	of	ADP
taxlaw-2841	467	72	at	at	ADV
taxlaw-2841	467	73	least	least	ADV
taxlaw-2841	467	74	15	15	NUM
taxlaw-2841	467	75	%	%	NOUN
taxlaw-2841	467	76	.	.	PUNCT
taxlaw-2841	468	1	98	98	NUM
taxlaw-2841	468	2	see	see	VERB
taxlaw-2841	468	3	white	white	PROPN
taxlaw-2841	468	4	house	house	PROPN
taxlaw-2841	468	5	&	&	CCONJ
taxlaw-2841	468	6	dep’t	dep’t	PROPN
taxlaw-2841	468	7	.	.	PUNCT
taxlaw-2841	469	1	of	of	ADP
taxlaw-2841	469	2	the	the	DET
taxlaw-2841	469	3	treasury	treasury	NOUN
taxlaw-2841	469	4	,	,	PUNCT
taxlaw-2841	469	5	the	the	DET
taxlaw-2841	469	6	president	president	NOUN
taxlaw-2841	469	7	’s	’s	PART
taxlaw-2841	469	8	framework	framework	NOUN
taxlaw-2841	469	9	for	for	ADP
taxlaw-2841	469	10	business	business	NOUN
taxlaw-2841	469	11	tax	tax	NOUN
taxlaw-2841	469	12	reform	reform	NOUN
taxlaw-2841	469	13	(	(	PUNCT
taxlaw-2841	469	14	feb	feb	PROPN
taxlaw-2841	469	15	.	.	PROPN
taxlaw-2841	469	16	2012	2012	NUM
taxlaw-2841	469	17	)	)	PUNCT
taxlaw-2841	469	18	.	.	PUNCT
taxlaw-2841	470	1	99	99	NUM
taxlaw-2841	470	2	white	white	PROPN
taxlaw-2841	470	3	house	house	PROPN
taxlaw-2841	470	4	,	,	PUNCT
taxlaw-2841	470	5	supra	supra	PROPN
taxlaw-2841	470	6	note	note	NOUN
taxlaw-2841	470	7	98	98	NUM
taxlaw-2841	470	8	,	,	PUNCT
taxlaw-2841	470	9	at	at	ADP
taxlaw-2841	470	10	14	14	NUM
taxlaw-2841	470	11	.	.	NOUN
taxlaw-2841	470	12	100	100	NUM
taxlaw-2841	470	13	white	white	PROPN
taxlaw-2841	470	14	house	house	PROPN
taxlaw-2841	470	15	,	,	PUNCT
taxlaw-2841	470	16	supra	supra	PROPN
taxlaw-2841	470	17	note	note	NOUN
taxlaw-2841	470	18	98	98	NUM
taxlaw-2841	470	19	,	,	PUNCT
taxlaw-2841	470	20	at	at	ADP
taxlaw-2841	470	21	14	14	NUM
taxlaw-2841	470	22	.	.	PUNCT
taxlaw-2841	471	1	101	101	NUM
taxlaw-2841	471	2	see	see	VERB
taxlaw-2841	471	3	dep’t	dep’t	NOUN
taxlaw-2841	471	4	.	.	PUNCT
taxlaw-2841	472	1	of	of	ADP
taxlaw-2841	472	2	the	the	DET
taxlaw-2841	472	3	treasury	treasury	NOUN
taxlaw-2841	472	4	,	,	PUNCT
taxlaw-2841	472	5	supra	supra	PROPN
taxlaw-2841	472	6	note	note	NOUN
taxlaw-2841	472	7	20	20	NUM
taxlaw-2841	472	8	.	.	PUNCT
taxlaw-2841	472	9	102	102	NUM
taxlaw-2841	472	10	see	see	VERB
taxlaw-2841	472	11	harry	harry	PROPN
taxlaw-2841	472	12	grubert	grubert	PROPN
taxlaw-2841	472	13	&	&	CCONJ
taxlaw-2841	472	14	rosanne	rosanne	PROPN
taxlaw-2841	472	15	altshuler	altshuler	PROPN
taxlaw-2841	472	16	,	,	PUNCT
taxlaw-2841	472	17	fixing	fix	VERB
taxlaw-2841	472	18	the	the	DET
taxlaw-2841	472	19	system	system	NOUN
taxlaw-2841	472	20	:	:	PUNCT
taxlaw-2841	472	21	an	an	DET
taxlaw-2841	472	22	analysis	analysis	NOUN
taxlaw-2841	472	23	of	of	ADP
taxlaw-2841	472	24	alternative	alternative	ADJ
taxlaw-2841	472	25	proposals	proposal	NOUN
taxlaw-2841	472	26	for	for	ADP
taxlaw-2841	472	27	the	the	DET
taxlaw-2841	472	28	reform	reform	NOUN
taxlaw-2841	472	29	of	of	ADP
taxlaw-2841	472	30	int’l	int’l	NUM
taxlaw-2841	472	31	tax	tax	NOUN
taxlaw-2841	472	32	,	,	PUNCT
taxlaw-2841	472	33	66(3	66(3	NOUN
taxlaw-2841	472	34	)	)	PUNCT
taxlaw-2841	472	35	nat’l	nat’l	NOUN
taxlaw-2841	472	36	.	.	PUNCT
taxlaw-2841	473	1	tax	tax	PROPN
taxlaw-2841	473	2	j.	j.	PROPN
taxlaw-2841	473	3	671	671	NUM
taxlaw-2841	473	4	(	(	PUNCT
taxlaw-2841	473	5	2013	2013	NUM
taxlaw-2841	473	6	)	)	PUNCT
taxlaw-2841	473	7	;	;	PUNCT
taxlaw-2841	473	8	shay	shay	PROPN
taxlaw-2841	473	9	,	,	PUNCT
taxlaw-2841	473	10	supra	supra	PROPN
taxlaw-2841	473	11	note	note	NOUN
taxlaw-2841	473	12	31	31	NUM
taxlaw-2841	473	13	.	.	PUNCT
taxlaw-2841	473	14	28	28	NUM
taxlaw-2841	473	15	columbia	columbia	PROPN
taxlaw-2841	473	16	journal	journal	PROPN
taxlaw-2841	473	17	of	of	ADP
taxlaw-2841	473	18	tax	tax	NOUN
taxlaw-2841	473	19	law	law	NOUN
taxlaw-2841	473	20	[	[	X
taxlaw-2841	473	21	vol.8:5	vol.8:5	NOUN
taxlaw-2841	473	22	in	in	ADP
taxlaw-2841	473	23	analyzing	analyze	VERB
taxlaw-2841	473	24	and	and	CCONJ
taxlaw-2841	473	25	comparing	compare	VERB
taxlaw-2841	473	26	these	these	DET
taxlaw-2841	473	27	four	four	NUM
taxlaw-2841	473	28	proposals	proposal	NOUN
taxlaw-2841	473	29	the	the	DET
taxlaw-2841	473	30	authors	author	NOUN
taxlaw-2841	473	31	use	use	VERB
taxlaw-2841	473	32	the	the	DET
taxlaw-2841	473	33	following	follow	VERB
taxlaw-2841	473	34	criteria	criterion	NOUN
taxlaw-2841	473	35	:	:	PUNCT
taxlaw-2841	473	36	competitiveness	competitiveness	NOUN
taxlaw-2841	473	37	,	,	PUNCT
taxlaw-2841	473	38	the	the	DET
taxlaw-2841	473	39	impact	impact	NOUN
taxlaw-2841	473	40	on	on	ADP
taxlaw-2841	473	41	the	the	DET
taxlaw-2841	473	42	lockout	lockout	NOUN
taxlaw-2841	473	43	effect	effect	NOUN
taxlaw-2841	473	44	;	;	PUNCT
taxlaw-2841	473	45	changes	change	NOUN
taxlaw-2841	473	46	in	in	ADP
taxlaw-2841	473	47	the	the	DET
taxlaw-2841	473	48	incentives	incentive	NOUN
taxlaw-2841	473	49	to	to	PART
taxlaw-2841	473	50	shift	shift	VERB
taxlaw-2841	473	51	income	income	NOUN
taxlaw-2841	473	52	;	;	PUNCT
taxlaw-2841	473	53	the	the	DET
taxlaw-2841	473	54	distortion	distortion	NOUN
taxlaw-2841	473	55	of	of	ADP
taxlaw-2841	473	56	investment	investment	NOUN
taxlaw-2841	473	57	incentives	incentive	NOUN
taxlaw-2841	473	58	and	and	CCONJ
taxlaw-2841	473	59	whether	whether	SCONJ
taxlaw-2841	473	60	the	the	DET
taxlaw-2841	473	61	reform	reform	NOUN
taxlaw-2841	473	62	is	be	AUX
taxlaw-2841	473	63	consistent	consistent	ADJ
taxlaw-2841	473	64	with	with	ADP
taxlaw-2841	473	65	a	a	DET
taxlaw-2841	473	66	more	more	ADV
taxlaw-2841	473	67	efficient	efficient	ADJ
taxlaw-2841	473	68	allocation	allocation	NOUN
taxlaw-2841	473	69	of	of	ADP
taxlaw-2841	473	70	worldwide	worldwide	ADJ
taxlaw-2841	473	71	capital	capital	NOUN
taxlaw-2841	473	72	;	;	PUNCT
taxlaw-2841	473	73	revenue	revenue	NOUN
taxlaw-2841	473	74	;	;	PUNCT
taxlaw-2841	473	75	complexity	complexity	NOUN
taxlaw-2841	473	76	;	;	PUNCT
taxlaw-2841	473	77	tax	tax	NOUN
taxlaw-2841	473	78	planning	planning	NOUN
taxlaw-2841	473	79	incentives	incentive	VERB
taxlaw-2841	473	80	beyond	beyond	ADP
taxlaw-2841	473	81	income	income	NOUN
taxlaw-2841	473	82	shifting	shifting	NOUN
taxlaw-2841	473	83	;	;	PUNCT
taxlaw-2841	473	84	and	and	CCONJ
taxlaw-2841	473	85	incentives	incentive	NOUN
taxlaw-2841	473	86	to	to	PART
taxlaw-2841	473	87	expatriate	expatriate	VERB
taxlaw-2841	473	88	.	.	PUNCT
taxlaw-2841	474	1	they	they	PRON
taxlaw-2841	474	2	use	use	VERB
taxlaw-2841	474	3	an	an	DET
taxlaw-2841	474	4	effective	effective	ADJ
taxlaw-2841	474	5	tax	tax	NOUN
taxlaw-2841	474	6	rate	rate	NOUN
taxlaw-2841	474	7	simulations	simulation	NOUN
taxlaw-2841	474	8	methodology	methodology	NOUN
taxlaw-2841	474	9	that	that	PRON
taxlaw-2841	474	10	shows	show	VERB
taxlaw-2841	474	11	the	the	DET
taxlaw-2841	474	12	effect	effect	NOUN
taxlaw-2841	474	13	of	of	ADP
taxlaw-2841	474	14	different	different	ADJ
taxlaw-2841	474	15	policies	policy	NOUN
taxlaw-2841	474	16	on	on	ADP
taxlaw-2841	474	17	several	several	ADJ
taxlaw-2841	474	18	important	important	ADJ
taxlaw-2841	474	19	behavioral	behavioral	ADJ
taxlaw-2841	474	20	margins.103	margins.103	ADJ
taxlaw-2841	474	21	they	they	PRON
taxlaw-2841	474	22	conclude	conclude	VERB
taxlaw-2841	474	23	:	:	PUNCT
taxlaw-2841	474	24	compared	compare	VERB
taxlaw-2841	474	25	to	to	ADP
taxlaw-2841	474	26	the	the	DET
taxlaw-2841	474	27	other	other	ADJ
taxlaw-2841	474	28	schemes	scheme	NOUN
taxlaw-2841	474	29	,	,	PUNCT
taxlaw-2841	474	30	we	we	PRON
taxlaw-2841	474	31	find	find	VERB
taxlaw-2841	474	32	that	that	SCONJ
taxlaw-2841	474	33	the	the	DET
taxlaw-2841	474	34	per	per	ADP
taxlaw-2841	474	35	-	-	PUNCT
taxlaw-2841	474	36	country	country	NOUN
taxlaw-2841	474	37	minimum	minimum	ADJ
taxlaw-2841	474	38	tax	tax	NOUN
taxlaw-2841	474	39	with	with	ADP
taxlaw-2841	474	40	expensing	expense	VERB
taxlaw-2841	474	41	for	for	ADP
taxlaw-2841	474	42	real	real	ADJ
taxlaw-2841	474	43	investment	investment	NOUN
taxlaw-2841	474	44	has	have	VERB
taxlaw-2841	474	45	many	many	ADJ
taxlaw-2841	474	46	advantages	advantage	NOUN
taxlaw-2841	474	47	with	with	ADP
taxlaw-2841	474	48	respect	respect	NOUN
taxlaw-2841	474	49	to	to	ADP
taxlaw-2841	474	50	these	these	DET
taxlaw-2841	474	51	margins	margin	NOUN
taxlaw-2841	474	52	.	.	PUNCT
taxlaw-2841	475	1	the	the	DET
taxlaw-2841	475	2	per	per	ADP
taxlaw-2841	475	3	-	-	PUNCT
taxlaw-2841	475	4	country	country	NOUN
taxlaw-2841	475	5	minimum	minimum	ADJ
taxlaw-2841	475	6	tax	tax	NOUN
taxlaw-2841	475	7	offsets	offset	VERB
taxlaw-2841	475	8	the	the	DET
taxlaw-2841	475	9	increased	increase	VERB
taxlaw-2841	475	10	incentives	incentive	NOUN
taxlaw-2841	475	11	for	for	ADP
taxlaw-2841	475	12	income	income	NOUN
taxlaw-2841	475	13	shifting	shift	VERB
taxlaw-2841	475	14	under	under	ADP
taxlaw-2841	475	15	pure	pure	ADJ
taxlaw-2841	475	16	dividend	dividend	NOUN
taxlaw-2841	475	17	exception	exception	NOUN
taxlaw-2841	475	18	and	and	CCONJ
taxlaw-2841	475	19	is	be	AUX
taxlaw-2841	475	20	better	well	ADJ
taxlaw-2841	475	21	than	than	ADP
taxlaw-2841	475	22	full	full	ADJ
taxlaw-2841	475	23	inclusion	inclusion	NOUN
taxlaw-2841	475	24	in	in	ADP
taxlaw-2841	475	25	tailoring	tailor	VERB
taxlaw-2841	475	26	companies	company	NOUN
taxlaw-2841	475	27	’	'	PUNCT
taxlaw-2841	475	28	effective	effective	ADJ
taxlaw-2841	475	29	tax	tax	NOUN
taxlaw-2841	475	30	rates	rate	NOUN
taxlaw-2841	475	31	to	to	ADP
taxlaw-2841	475	32	their	their	PRON
taxlaw-2841	475	33	competitive	competitive	ADJ
taxlaw-2841	475	34	position	position	NOUN
taxlaw-2841	475	35	abroad	abroad	ADV
taxlaw-2841	475	36	.	.	PUNCT
taxlaw-2841	476	1	no	no	DET
taxlaw-2841	476	2	u.s	u.s	PROPN
taxlaw-2841	476	3	.	.	PROPN
taxlaw-2841	476	4	tax	tax	NOUN
taxlaw-2841	476	5	burden	burden	NOUN
taxlaw-2841	476	6	will	will	AUX
taxlaw-2841	476	7	fall	fall	VERB
taxlaw-2841	476	8	on	on	ADP
taxlaw-2841	476	9	companies	company	NOUN
taxlaw-2841	476	10	that	that	PRON
taxlaw-2841	476	11	earn	earn	VERB
taxlaw-2841	476	12	just	just	ADV
taxlaw-2841	476	13	a	a	DET
taxlaw-2841	476	14	normal	normal	ADJ
taxlaw-2841	476	15	return	return	NOUN
taxlaw-2841	476	16	abroad	abroad	ADV
taxlaw-2841	476	17	.	.	PUNCT
taxlaw-2841	477	1	the	the	DET
taxlaw-2841	477	2	per	per	ADP
taxlaw-2841	477	3	-	-	PUNCT
taxlaw-2841	477	4	country	country	NOUN
taxlaw-2841	477	5	minimum	minimum	ADJ
taxlaw-2841	477	6	tax	tax	NOUN
taxlaw-2841	477	7	is	be	AUX
taxlaw-2841	477	8	basically	basically	ADV
taxlaw-2841	477	9	a	a	DET
taxlaw-2841	477	10	tax	tax	NOUN
taxlaw-2841	477	11	on	on	ADP
taxlaw-2841	477	12	large	large	ADJ
taxlaw-2841	477	13	excess	excess	ADJ
taxlaw-2841	477	14	returns	return	NOUN
taxlaw-2841	477	15	in	in	ADP
taxlaw-2841	477	16	low	low	ADJ
taxlaw-2841	477	17	-	-	PUNCT
taxlaw-2841	477	18	tax	tax	NOUN
taxlaw-2841	477	19	locations	location	NOUN
taxlaw-2841	477	20	,	,	PUNCT
taxlaw-2841	477	21	cases	case	NOUN
taxlaw-2841	477	22	in	in	ADP
taxlaw-2841	477	23	which	which	PRON
taxlaw-2841	477	24	the	the	DET
taxlaw-2841	477	25	company	company	NOUN
taxlaw-2841	477	26	probably	probably	ADV
taxlaw-2841	477	27	has	have	VERB
taxlaw-2841	477	28	less	less	ADV
taxlaw-2841	477	29	intense	intense	ADJ
taxlaw-2841	477	30	foreign	foreign	ADJ
taxlaw-2841	477	31	competition	competition	NOUN
taxlaw-2841	477	32	.	.	PUNCT
taxlaw-2841	477	33	.	.	PUNCT
taxlaw-2841	478	1	.	.	PUNCT
taxlaw-2841	479	1	in	in	ADP
taxlaw-2841	479	2	addition	addition	NOUN
taxlaw-2841	479	3	,	,	PUNCT
taxlaw-2841	479	4	the	the	DET
taxlaw-2841	479	5	overall	overall	ADJ
taxlaw-2841	479	6	minimum	minimum	ADJ
taxlaw-2841	479	7	tax	tax	NOUN
taxlaw-2841	479	8	seems	seem	VERB
taxlaw-2841	479	9	a	a	DET
taxlaw-2841	479	10	serious	serious	ADJ
taxlaw-2841	479	11	alternative	alternative	NOUN
taxlaw-2841	479	12	deserving	deserve	VERB
taxlaw-2841	479	13	consideration.104	consideration.104	NOUN
taxlaw-2841	479	14	i	i	PRON
taxlaw-2841	479	15	am	be	AUX
taxlaw-2841	479	16	convinced	convince	VERB
taxlaw-2841	479	17	that	that	SCONJ
taxlaw-2841	479	18	minimum	minimum	ADJ
taxlaw-2841	479	19	taxation	taxation	NOUN
taxlaw-2841	479	20	is	be	AUX
taxlaw-2841	479	21	the	the	DET
taxlaw-2841	479	22	right	right	ADJ
taxlaw-2841	479	23	direction	direction	NOUN
taxlaw-2841	479	24	.	.	PUNCT
taxlaw-2841	480	1	however	however	ADV
taxlaw-2841	480	2	,	,	PUNCT
taxlaw-2841	480	3	my	my	PRON
taxlaw-2841	480	4	philosophy	philosophy	NOUN
taxlaw-2841	480	5	and	and	CCONJ
taxlaw-2841	480	6	justifications	justification	NOUN
taxlaw-2841	480	7	for	for	ADP
taxlaw-2841	480	8	minimum	minimum	ADJ
taxlaw-2841	480	9	taxation	taxation	NOUN
taxlaw-2841	480	10	differ	differ	VERB
taxlaw-2841	480	11	from	from	ADP
taxlaw-2841	480	12	those	those	PRON
taxlaw-2841	480	13	already	already	ADV
taxlaw-2841	480	14	mentioned	mention	VERB
taxlaw-2841	480	15	,	,	PUNCT
taxlaw-2841	480	16	as	as	SCONJ
taxlaw-2841	480	17	do	do	VERB
taxlaw-2841	480	18	the	the	DET
taxlaw-2841	480	19	details	detail	NOUN
taxlaw-2841	480	20	of	of	ADP
taxlaw-2841	480	21	my	my	PRON
taxlaw-2841	480	22	proposed	propose	VERB
taxlaw-2841	480	23	method	method	NOUN
taxlaw-2841	480	24	of	of	ADP
taxlaw-2841	480	25	implementation	implementation	NOUN
taxlaw-2841	480	26	.	.	PUNCT
taxlaw-2841	481	1	in	in	ADP
taxlaw-2841	481	2	part	part	NOUN
taxlaw-2841	481	3	v	v	NOUN
taxlaw-2841	481	4	,	,	PUNCT
taxlaw-2841	481	5	i	i	PRON
taxlaw-2841	481	6	will	will	AUX
taxlaw-2841	481	7	present	present	VERB
taxlaw-2841	481	8	my	my	PRON
taxlaw-2841	481	9	own	own	ADJ
taxlaw-2841	481	10	proposal	proposal	NOUN
taxlaw-2841	481	11	of	of	ADP
taxlaw-2841	481	12	minimum	minimum	ADJ
taxlaw-2841	481	13	taxation	taxation	NOUN
taxlaw-2841	481	14	and	and	CCONJ
taxlaw-2841	481	15	elaborate	elaborate	VERB
taxlaw-2841	481	16	on	on	ADP
taxlaw-2841	481	17	the	the	DET
taxlaw-2841	481	18	proposal	proposal	NOUN
taxlaw-2841	481	19	,	,	PUNCT
taxlaw-2841	481	20	its	its	PRON
taxlaw-2841	481	21	philosophy	philosophy	NOUN
taxlaw-2841	481	22	and	and	CCONJ
taxlaw-2841	481	23	justifications	justification	NOUN
taxlaw-2841	481	24	,	,	PUNCT
taxlaw-2841	481	25	while	while	SCONJ
taxlaw-2841	481	26	also	also	ADV
taxlaw-2841	481	27	acknowledging	acknowledge	VERB
taxlaw-2841	481	28	counterarguments	counterargument	NOUN
taxlaw-2841	481	29	and	and	CCONJ
taxlaw-2841	481	30	making	make	VERB
taxlaw-2841	481	31	comparisons	comparison	NOUN
taxlaw-2841	481	32	to	to	ADP
taxlaw-2841	481	33	other	other	ADJ
taxlaw-2841	481	34	proposals	proposal	NOUN
taxlaw-2841	481	35	for	for	ADP
taxlaw-2841	481	36	minimum	minimum	ADJ
taxlaw-2841	481	37	taxation	taxation	NOUN
taxlaw-2841	481	38	.	.	PUNCT
taxlaw-2841	482	1	e.	e.	PROPN
taxlaw-2841	482	2	limiting	limit	VERB
taxlaw-2841	482	3	corporate	corporate	ADJ
taxlaw-2841	482	4	inversions	inversion	NOUN
taxlaw-2841	482	5	the	the	DET
taxlaw-2841	482	6	enactment	enactment	NOUN
taxlaw-2841	482	7	of	of	ADP
taxlaw-2841	482	8	section	section	NOUN
taxlaw-2841	482	9	7874	7874	NUM
taxlaw-2841	482	10	in	in	ADP
taxlaw-2841	482	11	2004	2004	NUM
taxlaw-2841	482	12	was	be	AUX
taxlaw-2841	482	13	a	a	DET
taxlaw-2841	482	14	response	response	NOUN
taxlaw-2841	482	15	to	to	ADP
taxlaw-2841	482	16	the	the	DET
taxlaw-2841	482	17	first	first	ADJ
taxlaw-2841	482	18	wave	wave	NOUN
taxlaw-2841	482	19	of	of	ADP
taxlaw-2841	482	20	corporate	corporate	ADJ
taxlaw-2841	482	21	inversions	inversion	NOUN
taxlaw-2841	482	22	,	,	PUNCT
taxlaw-2841	482	23	after	after	ADP
taxlaw-2841	482	24	long	long	ADJ
taxlaw-2841	482	25	debate	debate	NOUN
taxlaw-2841	482	26	in	in	ADP
taxlaw-2841	482	27	congress	congress	PROPN
taxlaw-2841	482	28	and	and	CCONJ
taxlaw-2841	482	29	failure	failure	NOUN
taxlaw-2841	482	30	of	of	ADP
taxlaw-2841	482	31	non	non	ADJ
taxlaw-2841	482	32	-	-	ADJ
taxlaw-2841	482	33	tax	tax	ADJ
taxlaw-2841	482	34	measures	measure	NOUN
taxlaw-2841	482	35	.	.	PUNCT
taxlaw-2841	483	1	section	section	NOUN
taxlaw-2841	483	2	7874	7874	NUM
taxlaw-2841	483	3	succeeded	succeed	VERB
taxlaw-2841	483	4	in	in	ADP
taxlaw-2841	483	5	limiting	limit	VERB
taxlaw-2841	483	6	naked	naked	ADJ
taxlaw-2841	483	7	inversions	inversion	NOUN
taxlaw-2841	483	8	by	by	ADP
taxlaw-2841	483	9	treating	treat	VERB
taxlaw-2841	483	10	an	an	DET
taxlaw-2841	483	11	inverted	inverted	ADJ
taxlaw-2841	483	12	corporation	corporation	NOUN
taxlaw-2841	483	13	as	as	ADP
taxlaw-2841	483	14	“	"	PUNCT
taxlaw-2841	483	15	domestic	domestic	ADJ
taxlaw-2841	483	16	”	"	PUNCT
taxlaw-2841	483	17	if	if	SCONJ
taxlaw-2841	483	18	it	it	PRON
taxlaw-2841	483	19	is	be	AUX
taxlaw-2841	483	20	80	80	NUM
taxlaw-2841	483	21	%	%	NOUN
taxlaw-2841	483	22	owned	own	VERB
taxlaw-2841	483	23	by	by	ADP
taxlaw-2841	483	24	shareholders	shareholder	NOUN
taxlaw-2841	483	25	of	of	ADP
taxlaw-2841	483	26	the	the	DET
taxlaw-2841	483	27	former	former	ADJ
taxlaw-2841	483	28	domestic	domestic	ADJ
taxlaw-2841	483	29	parent	parent	NOUN
taxlaw-2841	483	30	(	(	PUNCT
taxlaw-2841	483	31	hereinafter	hereinafter	NOUN
taxlaw-2841	483	32	“	"	PUNCT
taxlaw-2841	483	33	the	the	DET
taxlaw-2841	483	34	80	80	NUM
taxlaw-2841	483	35	%	%	NOUN
taxlaw-2841	483	36	threshold	threshold	NOUN
taxlaw-2841	483	37	”	"	PUNCT
taxlaw-2841	483	38	)	)	PUNCT
taxlaw-2841	483	39	.	.	PUNCT
taxlaw-2841	484	1	however	however	ADV
taxlaw-2841	484	2	,	,	PUNCT
taxlaw-2841	484	3	if	if	SCONJ
taxlaw-2841	484	4	the	the	DET
taxlaw-2841	484	5	former	former	ADJ
taxlaw-2841	484	6	shareholders	shareholder	NOUN
taxlaw-2841	484	7	own	own	VERB
taxlaw-2841	484	8	less	less	ADJ
taxlaw-2841	484	9	than	than	ADP
taxlaw-2841	484	10	60	60	NUM
taxlaw-2841	484	11	%	%	NOUN
taxlaw-2841	484	12	,	,	PUNCT
taxlaw-2841	484	13	then	then	ADV
taxlaw-2841	484	14	the	the	DET
taxlaw-2841	484	15	inversion	inversion	NOUN
taxlaw-2841	484	16	falls	fall	VERB
taxlaw-2841	484	17	outside	outside	ADP
taxlaw-2841	484	18	the	the	DET
taxlaw-2841	484	19	reach	reach	NOUN
taxlaw-2841	484	20	of	of	ADP
taxlaw-2841	484	21	section	section	NOUN
taxlaw-2841	484	22	7874	7874	NUM
taxlaw-2841	484	23	(	(	PUNCT
taxlaw-2841	484	24	hereinafter	hereinafter	NOUN
taxlaw-2841	484	25	“	"	PUNCT
taxlaw-2841	484	26	the	the	DET
taxlaw-2841	484	27	60	60	NUM
taxlaw-2841	484	28	%	%	NOUN
taxlaw-2841	484	29	threshold	threshold	NOUN
taxlaw-2841	484	30	”	"	PUNCT
taxlaw-2841	484	31	)	)	PUNCT
taxlaw-2841	484	32	.	.	PUNCT
taxlaw-2841	485	1	105	105	NUM
taxlaw-2841	485	2	in	in	ADP
taxlaw-2841	485	3	addition	addition	NOUN
taxlaw-2841	485	4	,	,	PUNCT
taxlaw-2841	485	5	the	the	DET
taxlaw-2841	485	6	inversion	inversion	NOUN
taxlaw-2841	485	7	is	be	AUX
taxlaw-2841	485	8	excluded	exclude	VERB
taxlaw-2841	485	9	from	from	ADP
taxlaw-2841	485	10	section	section	NOUN
taxlaw-2841	485	11	7874	7874	NUM
taxlaw-2841	485	12	if	if	SCONJ
taxlaw-2841	485	13	the	the	DET
taxlaw-2841	485	14	affiliated	affiliated	ADJ
taxlaw-2841	485	15	group	group	NOUN
taxlaw-2841	485	16	of	of	ADP
taxlaw-2841	485	17	the	the	DET
taxlaw-2841	485	18	newly	newly	ADV
taxlaw-2841	485	19	inverted	invert	VERB
taxlaw-2841	485	20	foreign	foreign	ADJ
taxlaw-2841	485	21	corporation	corporation	NOUN
taxlaw-2841	485	22	has	have	VERB
taxlaw-2841	485	23	“	"	PUNCT
taxlaw-2841	485	24	substantial	substantial	ADJ
taxlaw-2841	485	25	business	business	NOUN
taxlaw-2841	485	26	activities	activity	NOUN
taxlaw-2841	485	27	”	"	PUNCT
taxlaw-2841	485	28	in	in	ADP
taxlaw-2841	485	29	the	the	DET
taxlaw-2841	485	30	foreign	foreign	ADJ
taxlaw-2841	485	31	country.106	country.106	NOUN
taxlaw-2841	485	32	in	in	ADP
taxlaw-2841	485	33	between	between	ADP
taxlaw-2841	485	34	these	these	DET
taxlaw-2841	485	35	two	two	NUM
taxlaw-2841	485	36	thresholds	threshold	NOUN
taxlaw-2841	485	37	(	(	PUNCT
taxlaw-2841	485	38	60%-80	60%-80	NUM
taxlaw-2841	485	39	%	%	NOUN
taxlaw-2841	485	40	)	)	PUNCT
taxlaw-2841	485	41	,	,	PUNCT
taxlaw-2841	485	42	section	section	NOUN
taxlaw-2841	485	43	7874	7874	NUM
taxlaw-2841	485	44	imposes	impose	VERB
taxlaw-2841	485	45	u.s	u.s	PROPN
taxlaw-2841	485	46	.	.	PROPN
taxlaw-2841	485	47	tax	tax	NOUN
taxlaw-2841	485	48	on	on	ADP
taxlaw-2841	485	49	the	the	DET
taxlaw-2841	485	50	“	"	PUNCT
taxlaw-2841	485	51	inversions	inversion	NOUN
taxlaw-2841	485	52	gains	gain	NOUN
taxlaw-2841	485	53	”	"	PUNCT
taxlaw-2841	485	54	which	which	PRON
taxlaw-2841	485	55	generally	generally	ADV
taxlaw-2841	485	56	refer	refer	VERB
taxlaw-2841	485	57	to	to	ADP
taxlaw-2841	485	58	certain	certain	ADJ
taxlaw-2841	485	59	gains	gain	NOUN
taxlaw-2841	485	60	from	from	ADP
taxlaw-2841	485	61	transfers	transfer	NOUN
taxlaw-2841	485	62	related	relate	VERB
taxlaw-2841	485	63	to	to	ADP
taxlaw-2841	485	64	the	the	DET
taxlaw-2841	485	65	inversion	inversion	NOUN
taxlaw-2841	485	66	transactions	transaction	NOUN
taxlaw-2841	485	67	.	.	PUNCT
taxlaw-2841	486	1	however	however	ADV
taxlaw-2841	486	2	,	,	PUNCT
taxlaw-2841	486	3	this	this	DET
taxlaw-2841	486	4	section	section	NOUN
taxlaw-2841	486	5	,	,	PUNCT
taxlaw-2841	486	6	as	as	ADP
taxlaw-2841	486	7	any	any	DET
taxlaw-2841	486	8	other	other	ADJ
taxlaw-2841	486	9	section	section	NOUN
taxlaw-2841	486	10	,	,	PUNCT
taxlaw-2841	486	11	includes	include	VERB
taxlaw-2841	486	12	loopholes	loophole	NOUN
taxlaw-2841	486	13	103	103	NUM
taxlaw-2841	486	14	grubert	grubert	NOUN
taxlaw-2841	486	15	&	&	CCONJ
taxlaw-2841	486	16	altshuler	altshuler	PROPN
taxlaw-2841	486	17	,	,	PUNCT
taxlaw-2841	486	18	supra	supra	PROPN
taxlaw-2841	486	19	note	note	PROPN
taxlaw-2841	486	20	102	102	NUM
taxlaw-2841	486	21	,	,	PUNCT
taxlaw-2841	486	22	at	at	ADP
taxlaw-2841	486	23	685	685	NUM
taxlaw-2841	486	24	.	.	PUNCT
taxlaw-2841	487	1	104	104	NUM
taxlaw-2841	488	1	i	i	PRON
taxlaw-2841	488	2	d.	d.	NOUN
taxlaw-2841	488	3	at	at	ADP
taxlaw-2841	488	4	708	708	NUM
taxlaw-2841	488	5	-	-	SYM
taxlaw-2841	488	6	09	09	NUM
taxlaw-2841	488	7	.	.	PUNCT
taxlaw-2841	489	1	105	105	NUM
taxlaw-2841	489	2	see	see	VERB
taxlaw-2841	489	3	michael	michael	PROPN
taxlaw-2841	489	4	s.	s.	PROPN
taxlaw-2841	489	5	kirsch	kirsch	PROPN
taxlaw-2841	489	6	,	,	PUNCT
taxlaw-2841	489	7	the	the	DET
taxlaw-2841	489	8	congressional	congressional	ADJ
taxlaw-2841	489	9	response	response	NOUN
taxlaw-2841	489	10	to	to	ADP
taxlaw-2841	489	11	corporate	corporate	ADJ
taxlaw-2841	489	12	expatriations	expatriation	NOUN
taxlaw-2841	489	13	:	:	PUNCT
taxlaw-2841	489	14	the	the	DET
taxlaw-2841	489	15	tension	tension	NOUN
taxlaw-2841	489	16	between	between	ADP
taxlaw-2841	489	17	symbols	symbol	NOUN
taxlaw-2841	489	18	and	and	CCONJ
taxlaw-2841	489	19	substance	substance	NOUN
taxlaw-2841	489	20	in	in	ADP
taxlaw-2841	489	21	the	the	DET
taxlaw-2841	489	22	taxation	taxation	NOUN
taxlaw-2841	489	23	of	of	ADP
taxlaw-2841	489	24	multinational	multinational	ADJ
taxlaw-2841	489	25	corporations	corporation	NOUN
taxlaw-2841	489	26	,	,	PUNCT
taxlaw-2841	489	27	24	24	NUM
taxlaw-2841	489	28	va	va	NOUN
taxlaw-2841	489	29	.	.	PUNCT
taxlaw-2841	490	1	tax	tax	PROPN
taxlaw-2841	490	2	rev	rev	PROPN
taxlaw-2841	490	3	.	.	PROPN
taxlaw-2841	491	1	475	475	NUM
taxlaw-2841	491	2	(	(	PUNCT
taxlaw-2841	491	3	2005	2005	NUM
taxlaw-2841	491	4	)	)	PUNCT
taxlaw-2841	491	5	.	.	PUNCT
taxlaw-2841	492	1	106	106	NUM
taxlaw-2841	492	2	under	under	ADP
taxlaw-2841	492	3	recent	recent	ADJ
taxlaw-2841	492	4	regulations	regulation	NOUN
taxlaw-2841	492	5	(	(	PUNCT
taxlaw-2841	492	6	treas	trea	NOUN
taxlaw-2841	492	7	.	.	PUNCT
taxlaw-2841	493	1	reg	reg	PROPN
taxlaw-2841	493	2	.	.	PUNCT
taxlaw-2841	494	1	§	§	PROPN
taxlaw-2841	494	2	1.7874	1.7874	NUM
taxlaw-2841	494	3	-	-	SYM
taxlaw-2841	494	4	3	3	NUM
taxlaw-2841	494	5	(	(	PUNCT
taxlaw-2841	494	6	2015	2015	NUM
taxlaw-2841	494	7	)	)	PUNCT
taxlaw-2841	494	8	)	)	PUNCT
taxlaw-2841	494	9	,	,	PUNCT
taxlaw-2841	494	10	this	this	DET
taxlaw-2841	494	11	exception	exception	NOUN
taxlaw-2841	494	12	is	be	AUX
taxlaw-2841	494	13	met	meet	VERB
taxlaw-2841	494	14	if	if	SCONJ
taxlaw-2841	494	15	25	25	NUM
taxlaw-2841	494	16	%	%	NOUN
taxlaw-2841	494	17	of	of	ADP
taxlaw-2841	494	18	the	the	DET
taxlaw-2841	494	19	expanded	expand	VERB
taxlaw-2841	494	20	affiliated	affiliated	ADJ
taxlaw-2841	494	21	group	group	NOUN
taxlaw-2841	494	22	’s	’s	PART
taxlaw-2841	494	23	employees	employee	NOUN
taxlaw-2841	494	24	,	,	PUNCT
taxlaw-2841	494	25	assets	asset	NOUN
taxlaw-2841	494	26	,	,	PUNCT
taxlaw-2841	494	27	and	and	CCONJ
taxlaw-2841	494	28	gross	gross	ADJ
taxlaw-2841	494	29	income	income	NOUN
taxlaw-2841	494	30	are	be	AUX
taxlaw-2841	494	31	located	locate	VERB
taxlaw-2841	494	32	in	in	ADP
taxlaw-2841	494	33	where	where	SCONJ
taxlaw-2841	494	34	the	the	DET
taxlaw-2841	494	35	foreign	foreign	ADJ
taxlaw-2841	494	36	corporation	corporation	NOUN
taxlaw-2841	494	37	is	be	AUX
taxlaw-2841	494	38	organized	organize	VERB
taxlaw-2841	494	39	.	.	PUNCT
taxlaw-2841	495	1	2017	2017	NUM
taxlaw-2841	495	2	]	]	PUNCT
taxlaw-2841	495	3	minimum	minimum	ADJ
taxlaw-2841	495	4	global	global	ADJ
taxlaw-2841	495	5	effective	effective	ADJ
taxlaw-2841	495	6	corporate	corporate	ADJ
taxlaw-2841	495	7	tax	tax	NOUN
taxlaw-2841	495	8	rate	rate	NOUN
taxlaw-2841	495	9	29	29	NUM
taxlaw-2841	495	10	that	that	PRON
taxlaw-2841	495	11	enable	enable	VERB
taxlaw-2841	495	12	multinationals	multinational	NOUN
taxlaw-2841	495	13	to	to	PART
taxlaw-2841	495	14	work	work	VERB
taxlaw-2841	495	15	around	around	ADP
taxlaw-2841	495	16	the	the	DET
taxlaw-2841	495	17	anti	anti	ADJ
taxlaw-2841	495	18	-	-	ADJ
taxlaw-2841	495	19	inversion	inversion	ADJ
taxlaw-2841	495	20	rule	rule	NOUN
taxlaw-2841	495	21	by	by	ADP
taxlaw-2841	495	22	simply	simply	ADV
taxlaw-2841	495	23	avoiding	avoid	VERB
taxlaw-2841	495	24	the	the	DET
taxlaw-2841	495	25	thresholds	threshold	NOUN
taxlaw-2841	495	26	of	of	ADP
taxlaw-2841	495	27	applicability	applicability	NOUN
taxlaw-2841	495	28	and/or	and/or	CCONJ
taxlaw-2841	495	29	fulfilling	fulfil	VERB
taxlaw-2841	495	30	the	the	DET
taxlaw-2841	495	31	standards	standard	NOUN
taxlaw-2841	495	32	necessary	necessary	ADJ
taxlaw-2841	495	33	for	for	ADP
taxlaw-2841	495	34	exclusion	exclusion	NOUN
taxlaw-2841	495	35	.	.	PUNCT
taxlaw-2841	496	1	in	in	ADP
taxlaw-2841	496	2	response	response	NOUN
taxlaw-2841	496	3	,	,	PUNCT
taxlaw-2841	496	4	the	the	DET
taxlaw-2841	496	5	treasury	treasury	NOUN
taxlaw-2841	496	6	is	be	AUX
taxlaw-2841	496	7	trying	try	VERB
taxlaw-2841	496	8	to	to	PART
taxlaw-2841	496	9	strengthen	strengthen	VERB
taxlaw-2841	496	10	section	section	NOUN
taxlaw-2841	496	11	7874	7874	NUM
taxlaw-2841	496	12	and	and	CCONJ
taxlaw-2841	496	13	limit	limit	VERB
taxlaw-2841	496	14	these	these	DET
taxlaw-2841	496	15	avoidance	avoidance	NOUN
taxlaw-2841	496	16	strategies	strategy	NOUN
taxlaw-2841	496	17	.	.	PUNCT
taxlaw-2841	497	1	in	in	ADP
taxlaw-2841	497	2	notice	notice	NOUN
taxlaw-2841	497	3	2014	2014	NUM
taxlaw-2841	497	4	-	-	SYM
taxlaw-2841	497	5	52107	52107	NUM
taxlaw-2841	497	6	,	,	PUNCT
taxlaw-2841	497	7	the	the	DET
taxlaw-2841	497	8	treasury	treasury	NOUN
taxlaw-2841	497	9	expressed	express	VERB
taxlaw-2841	497	10	its	its	PRON
taxlaw-2841	497	11	intention	intention	NOUN
taxlaw-2841	497	12	to	to	PART
taxlaw-2841	497	13	issue	issue	VERB
taxlaw-2841	497	14	regulations	regulation	NOUN
taxlaw-2841	497	15	that	that	SCONJ
taxlaw-2841	497	16	:	:	PUNCT
taxlaw-2841	497	17	disregard	disregard	VERB
taxlaw-2841	497	18	certain	certain	ADJ
taxlaw-2841	497	19	stock	stock	NOUN
taxlaw-2841	497	20	of	of	ADP
taxlaw-2841	497	21	a	a	DET
taxlaw-2841	497	22	foreign	foreign	ADJ
taxlaw-2841	497	23	acquiring	acquire	VERB
taxlaw-2841	497	24	corporation	corporation	NOUN
taxlaw-2841	497	25	that	that	PRON
taxlaw-2841	497	26	holds	hold	VERB
taxlaw-2841	497	27	a	a	DET
taxlaw-2841	497	28	significant	significant	ADJ
taxlaw-2841	497	29	amount	amount	NOUN
taxlaw-2841	497	30	of	of	ADP
taxlaw-2841	497	31	passive	passive	ADJ
taxlaw-2841	497	32	assets	asset	NOUN
taxlaw-2841	497	33	for	for	ADP
taxlaw-2841	497	34	purposes	purpose	NOUN
taxlaw-2841	497	35	of	of	ADP
taxlaw-2841	497	36	the	the	DET
taxlaw-2841	497	37	ownership	ownership	NOUN
taxlaw-2841	497	38	continuity	continuity	NOUN
taxlaw-2841	497	39	test	test	NOUN
taxlaw-2841	497	40	ratio	ratio	NOUN
taxlaw-2841	497	41	,	,	PUNCT
taxlaw-2841	497	42	meaning	mean	VERB
taxlaw-2841	497	43	transactions	transaction	NOUN
taxlaw-2841	497	44	with	with	ADP
taxlaw-2841	497	45	foreign	foreign	ADJ
taxlaw-2841	497	46	corporations	corporation	NOUN
taxlaw-2841	497	47	without	without	ADP
taxlaw-2841	497	48	active	active	ADJ
taxlaw-2841	497	49	businesses	business	NOUN
taxlaw-2841	497	50	are	be	AUX
taxlaw-2841	497	51	no	no	ADV
taxlaw-2841	497	52	longer	long	ADV
taxlaw-2841	497	53	possible	possible	ADJ
taxlaw-2841	497	54	;	;	PUNCT
taxlaw-2841	497	55	disregard	disregard	VERB
taxlaw-2841	497	56	certain	certain	ADJ
taxlaw-2841	497	57	non	non	ADJ
taxlaw-2841	497	58	-	-	ADJ
taxlaw-2841	497	59	ordinary	ordinary	ADJ
taxlaw-2841	497	60	course	course	NOUN
taxlaw-2841	497	61	distributions	distribution	NOUN
taxlaw-2841	497	62	by	by	ADP
taxlaw-2841	497	63	the	the	DET
taxlaw-2841	497	64	u.s	u.s	PROPN
taxlaw-2841	497	65	.	.	PROPN
taxlaw-2841	497	66	company	company	NOUN
taxlaw-2841	497	67	,	,	PUNCT
taxlaw-2841	497	68	also	also	ADV
taxlaw-2841	497	69	for	for	ADP
taxlaw-2841	497	70	purposes	purpose	NOUN
taxlaw-2841	497	71	of	of	ADP
taxlaw-2841	497	72	the	the	DET
taxlaw-2841	497	73	ownership	ownership	NOUN
taxlaw-2841	497	74	continuity	continuity	NOUN
taxlaw-2841	497	75	test	test	NOUN
taxlaw-2841	497	76	ratio	ratio	NOUN
taxlaw-2841	497	77	,	,	PUNCT
taxlaw-2841	497	78	meaning	mean	VERB
taxlaw-2841	497	79	u.s	u.s	PROPN
taxlaw-2841	497	80	.	.	PROPN
taxlaw-2841	497	81	companies	company	NOUN
taxlaw-2841	497	82	can	can	AUX
taxlaw-2841	497	83	not	not	PART
taxlaw-2841	497	84	attempt	attempt	VERB
taxlaw-2841	497	85	to	to	PART
taxlaw-2841	497	86	shrink	shrink	VERB
taxlaw-2841	497	87	their	their	PRON
taxlaw-2841	497	88	size	size	NOUN
taxlaw-2841	497	89	in	in	ADP
taxlaw-2841	497	90	advance	advance	NOUN
taxlaw-2841	497	91	of	of	ADP
taxlaw-2841	497	92	a	a	DET
taxlaw-2841	497	93	transaction	transaction	NOUN
taxlaw-2841	497	94	;	;	PUNCT
taxlaw-2841	497	95	change	change	VERB
taxlaw-2841	497	96	the	the	DET
taxlaw-2841	497	97	treatment	treatment	NOUN
taxlaw-2841	497	98	of	of	ADP
taxlaw-2841	497	99	certain	certain	ADJ
taxlaw-2841	497	100	transfers	transfer	NOUN
taxlaw-2841	497	101	of	of	ADP
taxlaw-2841	497	102	the	the	DET
taxlaw-2841	497	103	stock	stock	NOUN
taxlaw-2841	497	104	of	of	ADP
taxlaw-2841	497	105	the	the	DET
taxlaw-2841	497	106	foreign	foreign	ADJ
taxlaw-2841	497	107	acquiring	acquire	VERB
taxlaw-2841	497	108	corporation	corporation	NOUN
taxlaw-2841	497	109	–	–	PUNCT
taxlaw-2841	497	110	such	such	ADJ
taxlaw-2841	497	111	as	as	ADP
taxlaw-2841	497	112	in	in	ADP
taxlaw-2841	497	113	a	a	DET
taxlaw-2841	497	114	spin	spin	NOUN
taxlaw-2841	497	115	-	-	PUNCT
taxlaw-2841	497	116	off	off	NOUN
taxlaw-2841	497	117	–	–	PUNCT
taxlaw-2841	497	118	so	so	SCONJ
taxlaw-2841	497	119	that	that	SCONJ
taxlaw-2841	497	120	the	the	DET
taxlaw-2841	497	121	transfers	transfer	NOUN
taxlaw-2841	497	122	will	will	AUX
taxlaw-2841	497	123	not	not	PART
taxlaw-2841	497	124	qualify	qualify	VERB
taxlaw-2841	497	125	for	for	ADP
taxlaw-2841	497	126	the	the	DET
taxlaw-2841	497	127	section	section	NOUN
taxlaw-2841	497	128	7874	7874	NUM
taxlaw-2841	497	129	“	"	PUNCT
taxlaw-2841	497	130	expanded	expand	VERB
taxlaw-2841	497	131	affiliated	affiliated	ADJ
taxlaw-2841	497	132	group	group	NOUN
taxlaw-2841	497	133	”	"	PUNCT
taxlaw-2841	497	134	exception	exception	NOUN
taxlaw-2841	497	135	,	,	PUNCT
taxlaw-2841	497	136	meaning	mean	VERB
taxlaw-2841	497	137	a	a	DET
taxlaw-2841	497	138	u.s	u.s	PROPN
taxlaw-2841	497	139	.	.	PROPN
taxlaw-2841	497	140	company	company	NOUN
taxlaw-2841	497	141	will	will	AUX
taxlaw-2841	497	142	not	not	PART
taxlaw-2841	497	143	be	be	AUX
taxlaw-2841	497	144	able	able	ADJ
taxlaw-2841	497	145	to	to	PART
taxlaw-2841	497	146	use	use	VERB
taxlaw-2841	497	147	a	a	DET
taxlaw-2841	497	148	spin	spin	NOUN
taxlaw-2841	497	149	-	-	PUNCT
taxlaw-2841	497	150	off	off	NOUN
taxlaw-2841	497	151	to	to	PART
taxlaw-2841	497	152	effectuate	effectuate	VERB
taxlaw-2841	497	153	a	a	DET
taxlaw-2841	497	154	redomiciliation.108	redomiciliation.108	NOUN
taxlaw-2841	497	155	in	in	ADP
taxlaw-2841	497	156	notice	notice	NOUN
taxlaw-2841	497	157	2015	2015	NUM
taxlaw-2841	497	158	-	-	SYM
taxlaw-2841	497	159	79	79	NUM
taxlaw-2841	497	160	,	,	PUNCT
taxlaw-2841	497	161	the	the	DET
taxlaw-2841	497	162	treasury	treasury	NOUN
taxlaw-2841	497	163	and	and	CCONJ
taxlaw-2841	497	164	the	the	DET
taxlaw-2841	497	165	irs	irs	PROPN
taxlaw-2841	497	166	expressed	express	VERB
taxlaw-2841	497	167	their	their	PRON
taxlaw-2841	497	168	intent	intent	NOUN
taxlaw-2841	497	169	to	to	PART
taxlaw-2841	497	170	issue	issue	VERB
taxlaw-2841	497	171	regulations	regulation	NOUN
taxlaw-2841	497	172	under	under	ADP
taxlaw-2841	497	173	section	section	NOUN
taxlaw-2841	497	174	7874	7874	NUM
taxlaw-2841	497	175	to	to	PART
taxlaw-2841	497	176	provide	provide	VERB
taxlaw-2841	497	177	that	that	SCONJ
taxlaw-2841	497	178	an	an	DET
taxlaw-2841	497	179	expanded	expand	VERB
taxlaw-2841	497	180	affiliated	affiliated	ADJ
taxlaw-2841	497	181	group	group	NOUN
taxlaw-2841	497	182	(	(	PUNCT
taxlaw-2841	497	183	eag	eag	NOUN
taxlaw-2841	497	184	)	)	PUNCT
taxlaw-2841	497	185	can	can	AUX
taxlaw-2841	497	186	not	not	PART
taxlaw-2841	497	187	have	have	VERB
taxlaw-2841	497	188	substantial	substantial	ADJ
taxlaw-2841	497	189	business	business	NOUN
taxlaw-2841	497	190	activities	activity	NOUN
taxlaw-2841	497	191	in	in	ADP
taxlaw-2841	497	192	the	the	DET
taxlaw-2841	497	193	relevant	relevant	ADJ
taxlaw-2841	497	194	foreign	foreign	ADJ
taxlaw-2841	497	195	country	country	NOUN
taxlaw-2841	497	196	when	when	SCONJ
taxlaw-2841	497	197	compared	compare	VERB
taxlaw-2841	497	198	to	to	ADP
taxlaw-2841	497	199	the	the	DET
taxlaw-2841	497	200	eag	eag	NOUN
taxlaw-2841	497	201	’s	’s	PART
taxlaw-2841	497	202	total	total	ADJ
taxlaw-2841	497	203	business	business	NOUN
taxlaw-2841	497	204	activities	activity	NOUN
taxlaw-2841	497	205	,	,	PUNCT
taxlaw-2841	497	206	unless	unless	SCONJ
taxlaw-2841	497	207	the	the	DET
taxlaw-2841	497	208	foreign	foreign	ADJ
taxlaw-2841	497	209	acquiring	acquire	VERB
taxlaw-2841	497	210	corporation	corporation	NOUN
taxlaw-2841	497	211	is	be	AUX
taxlaw-2841	497	212	subject	subject	ADJ
taxlaw-2841	497	213	to	to	ADP
taxlaw-2841	497	214	tax	tax	NOUN
taxlaw-2841	497	215	as	as	ADP
taxlaw-2841	497	216	a	a	DET
taxlaw-2841	497	217	resident	resident	NOUN
taxlaw-2841	497	218	of	of	ADP
taxlaw-2841	497	219	the	the	DET
taxlaw-2841	497	220	relevant	relevant	ADJ
taxlaw-2841	497	221	foreign	foreign	ADJ
taxlaw-2841	497	222	country	country	NOUN
taxlaw-2841	497	223	,	,	PUNCT
taxlaw-2841	497	224	because	because	SCONJ
taxlaw-2841	497	225	this	this	PRON
taxlaw-2841	497	226	is	be	AUX
taxlaw-2841	497	227	the	the	DET
taxlaw-2841	497	228	premise	premise	NOUN
taxlaw-2841	497	229	underlying	underlie	VERB
taxlaw-2841	497	230	the	the	DET
taxlaw-2841	497	231	substantial	substantial	ADJ
taxlaw-2841	497	232	business	business	NOUN
taxlaw-2841	497	233	activities	activity	NOUN
taxlaw-2841	497	234	exception	exception	NOUN
taxlaw-2841	497	235	of	of	ADP
taxlaw-2841	497	236	section	section	NOUN
taxlaw-2841	497	237	7874	7874	NUM
taxlaw-2841	497	238	.	.	PUNCT
taxlaw-2841	498	1	therefore	therefore	ADV
taxlaw-2841	498	2	,	,	PUNCT
taxlaw-2841	498	3	exploiting	exploit	VERB
taxlaw-2841	498	4	the	the	DET
taxlaw-2841	498	5	exception	exception	NOUN
taxlaw-2841	498	6	without	without	ADP
taxlaw-2841	498	7	paying	pay	VERB
taxlaw-2841	498	8	tax	tax	NOUN
taxlaw-2841	498	9	to	to	ADP
taxlaw-2841	498	10	the	the	DET
taxlaw-2841	498	11	foreign	foreign	ADJ
taxlaw-2841	498	12	country	country	NOUN
taxlaw-2841	498	13	contradicts	contradict	VERB
taxlaw-2841	498	14	the	the	DET
taxlaw-2841	498	15	purpose	purpose	NOUN
taxlaw-2841	498	16	of	of	ADP
taxlaw-2841	498	17	section	section	NOUN
taxlaw-2841	498	18	7874	7874	NUM
taxlaw-2841	498	19	and	and	CCONJ
taxlaw-2841	498	20	such	such	ADJ
taxlaw-2841	498	21	activity	activity	NOUN
taxlaw-2841	498	22	should	should	AUX
taxlaw-2841	498	23	be	be	AUX
taxlaw-2841	498	24	curtailed	curtail	VERB
taxlaw-2841	498	25	.	.	PUNCT
taxlaw-2841	499	1	in	in	ADP
taxlaw-2841	499	2	addition	addition	NOUN
taxlaw-2841	499	3	,	,	PUNCT
taxlaw-2841	499	4	notice	notice	VERB
taxlaw-2841	499	5	2015	2015	NUM
taxlaw-2841	499	6	-	-	SYM
taxlaw-2841	499	7	79	79	NUM
taxlaw-2841	499	8	provides	provide	VERB
taxlaw-2841	499	9	that	that	SCONJ
taxlaw-2841	499	10	in	in	ADP
taxlaw-2841	499	11	certain	certain	ADJ
taxlaw-2841	499	12	cases	case	NOUN
taxlaw-2841	499	13	when	when	SCONJ
taxlaw-2841	499	14	the	the	DET
taxlaw-2841	499	15	foreign	foreign	ADJ
taxlaw-2841	499	16	parent	parent	NOUN
taxlaw-2841	499	17	is	be	AUX
taxlaw-2841	499	18	a	a	DET
taxlaw-2841	499	19	tax	tax	NOUN
taxlaw-2841	499	20	resident	resident	NOUN
taxlaw-2841	499	21	of	of	ADP
taxlaw-2841	499	22	a	a	DET
taxlaw-2841	499	23	third	third	ADJ
taxlaw-2841	499	24	country	country	NOUN
taxlaw-2841	499	25	,	,	PUNCT
taxlaw-2841	499	26	stock	stock	NOUN
taxlaw-2841	499	27	of	of	ADP
taxlaw-2841	499	28	the	the	DET
taxlaw-2841	499	29	foreign	foreign	ADJ
taxlaw-2841	499	30	parent	parent	NOUN
taxlaw-2841	499	31	issued	issue	VERB
taxlaw-2841	499	32	to	to	ADP
taxlaw-2841	499	33	the	the	DET
taxlaw-2841	499	34	shareholders	shareholder	NOUN
taxlaw-2841	499	35	of	of	ADP
taxlaw-2841	499	36	the	the	DET
taxlaw-2841	499	37	existing	exist	VERB
taxlaw-2841	499	38	foreign	foreign	ADJ
taxlaw-2841	499	39	corporation	corporation	NOUN
taxlaw-2841	499	40	is	be	AUX
taxlaw-2841	499	41	disregarded	disregard	VERB
taxlaw-2841	499	42	for	for	ADP
taxlaw-2841	499	43	purposes	purpose	NOUN
taxlaw-2841	499	44	of	of	ADP
taxlaw-2841	499	45	the	the	DET
taxlaw-2841	499	46	ownership	ownership	NOUN
taxlaw-2841	499	47	requirement	requirement	NOUN
taxlaw-2841	499	48	,	,	PUNCT
taxlaw-2841	499	49	thereby	thereby	ADV
taxlaw-2841	499	50	raising	raise	VERB
taxlaw-2841	499	51	the	the	DET
taxlaw-2841	499	52	ownership	ownership	NOUN
taxlaw-2841	499	53	attributable	attributable	ADJ
taxlaw-2841	499	54	to	to	ADP
taxlaw-2841	499	55	the	the	DET
taxlaw-2841	499	56	shareholders	shareholder	NOUN
taxlaw-2841	499	57	of	of	ADP
taxlaw-2841	499	58	the	the	DET
taxlaw-2841	499	59	u.s	u.s	PROPN
taxlaw-2841	499	60	.	.	PROPN
taxlaw-2841	499	61	entity	entity	NOUN
taxlaw-2841	499	62	,	,	PUNCT
taxlaw-2841	499	63	possibly	possibly	ADV
taxlaw-2841	499	64	above	above	ADP
taxlaw-2841	499	65	the	the	DET
taxlaw-2841	499	66	80	80	NUM
taxlaw-2841	499	67	%	%	NOUN
taxlaw-2841	499	68	threshold.109	threshold.109	VERB
taxlaw-2841	499	69	in	in	ADP
taxlaw-2841	499	70	addition	addition	NOUN
taxlaw-2841	499	71	to	to	ADP
taxlaw-2841	499	72	strengthening	strengthen	VERB
taxlaw-2841	499	73	the	the	DET
taxlaw-2841	499	74	current	current	ADJ
taxlaw-2841	499	75	rules	rule	NOUN
taxlaw-2841	499	76	and	and	CCONJ
taxlaw-2841	499	77	thresholds	threshold	NOUN
taxlaw-2841	499	78	,	,	PUNCT
taxlaw-2841	499	79	scholars	scholar	NOUN
taxlaw-2841	499	80	supported	support	VERB
taxlaw-2841	499	81	substantial	substantial	ADJ
taxlaw-2841	499	82	changes	change	NOUN
taxlaw-2841	499	83	to	to	PART
taxlaw-2841	499	84	handle	handle	VERB
taxlaw-2841	499	85	corporate	corporate	ADJ
taxlaw-2841	499	86	inversions	inversion	NOUN
taxlaw-2841	499	87	.	.	PUNCT
taxlaw-2841	500	1	i	i	PRON
taxlaw-2841	500	2	totally	totally	ADV
taxlaw-2841	500	3	agree	agree	VERB
taxlaw-2841	500	4	with	with	ADP
taxlaw-2841	500	5	shaviro	shaviro	NOUN
taxlaw-2841	500	6	who	who	PRON
taxlaw-2841	500	7	supported	support	VERB
taxlaw-2841	500	8	the	the	DET
taxlaw-2841	500	9	enactment	enactment	NOUN
taxlaw-2841	500	10	of	of	ADP
taxlaw-2841	500	11	an	an	DET
taxlaw-2841	500	12	“	"	PUNCT
taxlaw-2841	500	13	exit	exit	NOUN
taxlaw-2841	500	14	tax	tax	NOUN
taxlaw-2841	500	15	”	"	PUNCT
taxlaw-2841	500	16	that	that	PRON
taxlaw-2841	500	17	“	"	PUNCT
taxlaw-2841	500	18	could	could	AUX
taxlaw-2841	500	19	be	be	AUX
taxlaw-2841	500	20	based	base	VERB
taxlaw-2841	500	21	on	on	ADP
taxlaw-2841	500	22	the	the	DET
taxlaw-2841	500	23	amount	amount	NOUN
taxlaw-2841	500	24	of	of	ADP
taxlaw-2841	500	25	u.s	u.s	PROPN
taxlaw-2841	500	26	.	.	PROPN
taxlaw-2841	500	27	tax	tax	NOUN
taxlaw-2841	500	28	that	that	PRON
taxlaw-2841	500	29	the	the	DET
taxlaw-2841	500	30	company	company	NOUN
taxlaw-2841	500	31	would	would	AUX
taxlaw-2841	500	32	have	have	AUX
taxlaw-2841	500	33	paid	pay	VERB
taxlaw-2841	500	34	had	have	AUX
taxlaw-2841	500	35	it	it	PRON
taxlaw-2841	500	36	repatriated	repatriate	VERB
taxlaw-2841	500	37	all	all	PRON
taxlaw-2841	500	38	of	of	ADP
taxlaw-2841	500	39	its	its	PRON
taxlaw-2841	500	40	earnings	earning	NOUN
taxlaw-2841	500	41	just	just	ADV
taxlaw-2841	500	42	before	before	SCONJ
taxlaw-2841	500	43	the	the	DET
taxlaw-2841	500	44	change	change	NOUN
taxlaw-2841	500	45	in	in	ADP
taxlaw-2841	500	46	legal	legal	ADJ
taxlaw-2841	500	47	status	status	NOUN
taxlaw-2841	500	48	occurred	occur	VERB
taxlaw-2841	500	49	.	.	PUNCT
taxlaw-2841	500	50	”110	”110	PROPN
taxlaw-2841	500	51	recently	recently	ADV
taxlaw-2841	500	52	,	,	PUNCT
taxlaw-2841	500	53	avi	avi	NOUN
taxlaw-2841	500	54	-	-	PUNCT
taxlaw-2841	500	55	yonah	yonah	NOUN
taxlaw-2841	500	56	and	and	CCONJ
taxlaw-2841	500	57	marian	marian	PROPN
taxlaw-2841	500	58	expressed	express	VERB
taxlaw-2841	500	59	their	their	PRON
taxlaw-2841	500	60	support	support	NOUN
taxlaw-2841	500	61	of	of	ADP
taxlaw-2841	500	62	the	the	DET
taxlaw-2841	500	63	exit	exit	NOUN
taxlaw-2841	500	64	tax	tax	NOUN
taxlaw-2841	500	65	.	.	PUNCT
taxlaw-2841	501	1	although	although	SCONJ
taxlaw-2841	501	2	their	their	PRON
taxlaw-2841	501	3	preferred	preferred	ADJ
taxlaw-2841	501	4	solution	solution	NOUN
taxlaw-2841	501	5	would	would	AUX
taxlaw-2841	501	6	be	be	AUX
taxlaw-2841	501	7	to	to	PART
taxlaw-2841	501	8	change	change	VERB
taxlaw-2841	501	9	corporate	corporate	ADJ
taxlaw-2841	501	10	tax	tax	NOUN
taxlaw-2841	501	11	residency	residency	NOUN
taxlaw-2841	501	12	rules	rule	NOUN
taxlaw-2841	501	13	,	,	PUNCT
taxlaw-2841	501	14	they	they	PRON
taxlaw-2841	501	15	acknowledge	acknowledge	VERB
taxlaw-2841	501	16	that	that	SCONJ
taxlaw-2841	501	17	it	it	PRON
taxlaw-2841	501	18	is	be	AUX
taxlaw-2841	501	19	not	not	PART
taxlaw-2841	501	20	politically	politically	ADV
taxlaw-2841	501	21	feasible	feasible	ADJ
taxlaw-2841	501	22	and	and	CCONJ
taxlaw-2841	501	23	therefore	therefore	ADV
taxlaw-2841	501	24	they	they	PRON
taxlaw-2841	501	25	state	state	VERB
taxlaw-2841	501	26	that	that	SCONJ
taxlaw-2841	501	27	the	the	DET
taxlaw-2841	501	28	exit	exit	NOUN
taxlaw-2841	501	29	tax	tax	NOUN
taxlaw-2841	501	30	would	would	AUX
taxlaw-2841	501	31	be	be	AUX
taxlaw-2841	501	32	a	a	DET
taxlaw-2841	501	33	second	second	ADJ
taxlaw-2841	501	34	best	good	ADJ
taxlaw-2841	501	35	solution	solution	NOUN
taxlaw-2841	501	36	for	for	ADP
taxlaw-2841	501	37	the	the	DET
taxlaw-2841	501	38	issue	issue	NOUN
taxlaw-2841	501	39	of	of	ADP
taxlaw-2841	501	40	corporate	corporate	ADJ
taxlaw-2841	501	41	107	107	NUM
taxlaw-2841	501	42	i.r.s	i.r.	NOUN
taxlaw-2841	501	43	.	.	PUNCT
taxlaw-2841	502	1	notice	notice	VERB
taxlaw-2841	502	2	2014	2014	NUM
taxlaw-2841	502	3	-	-	SYM
taxlaw-2841	502	4	52	52	NUM
taxlaw-2841	502	5	,	,	PUNCT
taxlaw-2841	502	6	2014	2014	NUM
taxlaw-2841	502	7	-	-	SYM
taxlaw-2841	502	8	42	42	NUM
taxlaw-2841	502	9	i.r.b	i.r.b	NOUN
taxlaw-2841	502	10	.	.	PUNCT
taxlaw-2841	503	1	712	712	NUM
taxlaw-2841	503	2	.	.	NOUN
taxlaw-2841	503	3	108	108	NUM
taxlaw-2841	503	4	for	for	ADP
taxlaw-2841	503	5	further	further	ADJ
taxlaw-2841	503	6	discussion	discussion	NOUN
taxlaw-2841	503	7	of	of	ADP
taxlaw-2841	503	8	these	these	DET
taxlaw-2841	503	9	regulations	regulation	NOUN
taxlaw-2841	503	10	,	,	PUNCT
taxlaw-2841	503	11	see	see	VERB
taxlaw-2841	503	12	reuven	reuven	PROPN
taxlaw-2841	503	13	s.	s.	PROPN
taxlaw-2841	503	14	avi	avi	PROPN
taxlaw-2841	503	15	-	-	PUNCT
taxlaw-2841	503	16	yonah	yonah	PROPN
taxlaw-2841	503	17	,	,	PUNCT
taxlaw-2841	503	18	a	a	DET
taxlaw-2841	503	19	world	world	NOUN
taxlaw-2841	503	20	turned	turn	VERB
taxlaw-2841	503	21	upside	upside	ADV
taxlaw-2841	503	22	down	down	ADV
taxlaw-2841	503	23	:	:	PUNCT
taxlaw-2841	503	24	reflections	reflection	NOUN
taxlaw-2841	503	25	on	on	ADP
taxlaw-2841	503	26	the	the	DET
taxlaw-2841	503	27	‘	'	PUNCT
taxlaw-2841	503	28	new	new	ADJ
taxlaw-2841	503	29	wave	wave	NOUN
taxlaw-2841	503	30	’	'	PUNCT
taxlaw-2841	503	31	inversions	inversion	NOUN
taxlaw-2841	503	32	and	and	CCONJ
taxlaw-2841	503	33	notice	notice	VERB
taxlaw-2841	503	34	2014	2014	NUM
taxlaw-2841	503	35	-	-	SYM
taxlaw-2841	503	36	52	52	NUM
taxlaw-2841	503	37	,	,	PUNCT
taxlaw-2841	503	38	u.	u.	PROPN
taxlaw-2841	503	39	mich	mich	PROPN
taxlaw-2841	503	40	.	.	PUNCT
taxlaw-2841	504	1	pub	pub	NOUN
taxlaw-2841	504	2	.	.	PUNCT
taxlaw-2841	505	1	l.	l.	PROPN
taxlaw-2841	505	2	&	&	CCONJ
taxlaw-2841	505	3	legal	legal	ADJ
taxlaw-2841	505	4	res	re	NOUN
taxlaw-2841	505	5	.	.	PUNCT
taxlaw-2841	506	1	paper	paper	NOUN
taxlaw-2841	506	2	series	series	PROPN
taxlaw-2841	506	3	421	421	NUM
taxlaw-2841	506	4	(	(	PUNCT
taxlaw-2841	506	5	2014	2014	NUM
taxlaw-2841	506	6	)	)	PUNCT
taxlaw-2841	506	7	,	,	PUNCT
taxlaw-2841	506	8	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2502513h	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2502513h	NOUN
taxlaw-2841	506	9	[	[	X
taxlaw-2841	506	10	http://perma.cc/b794udrn	http://perma.cc/b794udrn	PROPN
taxlaw-2841	506	11	]	]	PUNCT
taxlaw-2841	506	12	.	.	PUNCT
taxlaw-2841	507	1	109	109	NUM
taxlaw-2841	507	2	i.r.s	i.r.	NOUN
taxlaw-2841	507	3	.	.	PUNCT
taxlaw-2841	508	1	notice	notice	VERB
taxlaw-2841	508	2	2015	2015	NUM
taxlaw-2841	508	3	-	-	SYM
taxlaw-2841	508	4	79	79	NUM
taxlaw-2841	508	5	,	,	PUNCT
taxlaw-2841	508	6	2015	2015	NUM
taxlaw-2841	508	7	-	-	SYM
taxlaw-2841	508	8	49	49	NUM
taxlaw-2841	508	9	i.r.b	i.r.b	NOUN
taxlaw-2841	508	10	.	.	PUNCT
taxlaw-2841	509	1	775	775	NUM
taxlaw-2841	509	2	;	;	PUNCT
taxlaw-2841	509	3	see	see	VERB
taxlaw-2841	509	4	cathy	cathy	PROPN
taxlaw-2841	509	5	hwang	hwang	PROPN
taxlaw-2841	509	6	,	,	PUNCT
taxlaw-2841	509	7	the	the	DET
taxlaw-2841	509	8	new	new	ADJ
taxlaw-2841	509	9	corporate	corporate	ADJ
taxlaw-2841	509	10	migration	migration	NOUN
taxlaw-2841	509	11	tax	tax	NOUN
taxlaw-2841	509	12	diversion	diversion	NOUN
taxlaw-2841	509	13	through	through	ADP
taxlaw-2841	509	14	inversion	inversion	NOUN
taxlaw-2841	509	15	,	,	PUNCT
taxlaw-2841	509	16	80	80	NUM
taxlaw-2841	509	17	brook	brook	NOUN
taxlaw-2841	509	18	.	.	PUNCT
taxlaw-2841	510	1	l.	l.	PROPN
taxlaw-2841	510	2	rev	rev	PROPN
taxlaw-2841	510	3	.	.	PROPN
taxlaw-2841	510	4	807	807	NUM
taxlaw-2841	510	5	(	(	PUNCT
taxlaw-2841	510	6	2015	2015	NUM
taxlaw-2841	510	7	)	)	PUNCT
taxlaw-2841	510	8	(	(	PUNCT
taxlaw-2841	510	9	discussing	discuss	VERB
taxlaw-2841	510	10	the	the	DET
taxlaw-2841	510	11	motives	motive	NOUN
taxlaw-2841	510	12	behind	behind	ADP
taxlaw-2841	510	13	inversions	inversion	NOUN
taxlaw-2841	510	14	,	,	PUNCT
taxlaw-2841	510	15	the	the	DET
taxlaw-2841	510	16	treasury	treasury	NOUN
taxlaw-2841	510	17	responses	response	NOUN
taxlaw-2841	510	18	and	and	CCONJ
taxlaw-2841	510	19	further	further	ADJ
taxlaw-2841	510	20	policy	policy	NOUN
taxlaw-2841	510	21	considerations	consideration	NOUN
taxlaw-2841	510	22	)	)	PUNCT
taxlaw-2841	510	23	;	;	PUNCT
taxlaw-2841	510	24	edward	edward	PROPN
taxlaw-2841	510	25	kleinbard	kleinbard	PROPN
taxlaw-2841	510	26	,	,	PUNCT
taxlaw-2841	510	27	“	"	PUNCT
taxlaw-2841	510	28	competitiveness	competitiveness	NOUN
taxlaw-2841	510	29	”	"	PUNCT
taxlaw-2841	510	30	has	have	VERB
taxlaw-2841	510	31	nothing	nothing	PRON
taxlaw-2841	510	32	to	to	PART
taxlaw-2841	510	33	do	do	VERB
taxlaw-2841	510	34	with	with	ADP
taxlaw-2841	510	35	it	it	PRON
taxlaw-2841	510	36	,	,	PUNCT
taxlaw-2841	510	37	144	144	NUM
taxlaw-2841	510	38	tax	tax	NOUN
taxlaw-2841	510	39	notes	note	NOUN
taxlaw-2841	510	40	1055	1055	NUM
taxlaw-2841	510	41	(	(	PUNCT
taxlaw-2841	510	42	2014	2014	NUM
taxlaw-2841	510	43	)	)	PUNCT
taxlaw-2841	510	44	;	;	PUNCT
taxlaw-2841	510	45	scott	scott	PROPN
taxlaw-2841	510	46	a.	a.	PROPN
taxlaw-2841	510	47	hodge	hodge	PROPN
taxlaw-2841	510	48	,	,	PUNCT
taxlaw-2841	510	49	irs	irs	PROPN
taxlaw-2841	510	50	data	data	PROPN
taxlaw-2841	510	51	contradicts	contradict	VERB
taxlaw-2841	510	52	kleinbard	kleinbard	PROPN
taxlaw-2841	510	53	’s	’s	PART
taxlaw-2841	510	54	warnings	warning	NOUN
taxlaw-2841	510	55	of	of	ADP
taxlaw-2841	510	56	earnings	earning	NOUN
taxlaw-2841	510	57	stripping	strip	VERB
taxlaw-2841	510	58	from	from	ADP
taxlaw-2841	510	59	inversions	inversion	NOUN
taxlaw-2841	510	60	,	,	PUNCT
taxlaw-2841	510	61	the	the	DET
taxlaw-2841	510	62	tax	tax	NOUN
taxlaw-2841	510	63	found	find	VERB
taxlaw-2841	510	64	.	.	PUNCT
taxlaw-2841	511	1	(	(	PUNCT
taxlaw-2841	511	2	sept	sept	PROPN
taxlaw-2841	511	3	.	.	PROPN
taxlaw-2841	511	4	2	2	NUM
taxlaw-2841	511	5	,	,	PUNCT
taxlaw-2841	511	6	2014	2014	NUM
taxlaw-2841	511	7	)	)	PUNCT
taxlaw-2841	511	8	,	,	PUNCT
taxlaw-2841	511	9	http://taxfoundation.org/blog/irs-datacontradicts-kleinbard-s-warnings-earnings-stripping-inversions	http://taxfoundation.org/blog/irs-datacontradicts-kleinbard-s-warnings-earnings-stripping-inversion	NOUN
taxlaw-2841	512	1	[	[	X
taxlaw-2841	512	2	http://perma.cc/fu5p-6bma	http://perma.cc/fu5p-6bma	X
taxlaw-2841	512	3	]	]	X
taxlaw-2841	512	4	.	.	PUNCT
taxlaw-2841	513	1	110	110	NUM
taxlaw-2841	513	2	see	see	VERB
taxlaw-2841	513	3	daniel	daniel	PROPN
taxlaw-2841	513	4	shaviro	shaviro	PROPN
taxlaw-2841	513	5	,	,	PUNCT
taxlaw-2841	513	6	understanding	understanding	NOUN
taxlaw-2841	513	7	and	and	CCONJ
taxlaw-2841	513	8	responding	respond	VERB
taxlaw-2841	513	9	to	to	ADP
taxlaw-2841	513	10	corporate	corporate	ADJ
taxlaw-2841	513	11	inversions	inversion	NOUN
taxlaw-2841	513	12	,	,	PUNCT
taxlaw-2841	513	13	start	start	VERB
taxlaw-2841	513	14	making	make	VERB
taxlaw-2841	513	15	sense	sense	NOUN
taxlaw-2841	513	16	(	(	PUNCT
taxlaw-2841	513	17	july	july	PROPN
taxlaw-2841	513	18	28	28	NUM
taxlaw-2841	513	19	,	,	PUNCT
taxlaw-2841	513	20	2014	2014	NUM
taxlaw-2841	513	21	)	)	PUNCT
taxlaw-2841	513	22	,	,	PUNCT
taxlaw-2841	513	23	http://danshaviro.blogspot.com/2014/07/understanding-and-responding-to.html	http://danshaviro.blogspot.com/2014/07/understanding-and-responding-to.html	NOUN
taxlaw-2841	513	24	[	[	X
taxlaw-2841	513	25	http://perma.cc/h353-w4ma	http://perma.cc/h353-w4ma	NOUN
taxlaw-2841	513	26	]	]	PUNCT
taxlaw-2841	513	27	.	.	PUNCT
taxlaw-2841	514	1	30	30	NUM
taxlaw-2841	514	2	columbia	columbia	PROPN
taxlaw-2841	514	3	journal	journal	PROPN
taxlaw-2841	514	4	of	of	ADP
taxlaw-2841	514	5	tax	tax	NOUN
taxlaw-2841	514	6	law	law	NOUN
taxlaw-2841	515	1	[	[	X
taxlaw-2841	515	2	vol.8:5	vol.8:5	X
taxlaw-2841	515	3	inversion.111	inversion.111	VERB
taxlaw-2841	515	4	in	in	ADP
taxlaw-2841	515	5	a	a	DET
taxlaw-2841	515	6	special	special	ADJ
taxlaw-2841	515	7	and	and	CCONJ
taxlaw-2841	515	8	unique	unique	ADJ
taxlaw-2841	515	9	contribution	contribution	NOUN
taxlaw-2841	515	10	to	to	ADP
taxlaw-2841	515	11	the	the	DET
taxlaw-2841	515	12	tax	tax	NOUN
taxlaw-2841	515	13	debate	debate	NOUN
taxlaw-2841	515	14	on	on	ADP
taxlaw-2841	515	15	corporate	corporate	ADJ
taxlaw-2841	515	16	inversions	inversion	NOUN
taxlaw-2841	515	17	,	,	PUNCT
taxlaw-2841	515	18	and	and	CCONJ
taxlaw-2841	515	19	its	its	PRON
taxlaw-2841	515	20	interactions	interaction	NOUN
taxlaw-2841	515	21	with	with	ADP
taxlaw-2841	515	22	corporate	corporate	ADJ
taxlaw-2841	515	23	law	law	NOUN
taxlaw-2841	515	24	,	,	PUNCT
taxlaw-2841	515	25	112	112	NUM
taxlaw-2841	515	26	eric	eric	PROPN
taxlaw-2841	515	27	talley	talley	PROPN
taxlaw-2841	515	28	supported	support	VERB
taxlaw-2841	515	29	bundling	bundle	VERB
taxlaw-2841	515	30	tax	tax	NOUN
taxlaw-2841	515	31	law	law	NOUN
taxlaw-2841	515	32	and	and	CCONJ
taxlaw-2841	515	33	corporate	corporate	ADJ
taxlaw-2841	515	34	governance.113	governance.113	NOUN
taxlaw-2841	515	35	in	in	ADP
taxlaw-2841	515	36	my	my	PRON
taxlaw-2841	515	37	opinion	opinion	NOUN
taxlaw-2841	515	38	,	,	PUNCT
taxlaw-2841	515	39	the	the	DET
taxlaw-2841	515	40	most	most	ADV
taxlaw-2841	515	41	effective	effective	ADJ
taxlaw-2841	515	42	and	and	CCONJ
taxlaw-2841	515	43	appropriate	appropriate	ADJ
taxlaw-2841	515	44	measure	measure	NOUN
taxlaw-2841	515	45	to	to	PART
taxlaw-2841	515	46	limit	limit	VERB
taxlaw-2841	515	47	corporate	corporate	ADJ
taxlaw-2841	515	48	inversions	inversion	NOUN
taxlaw-2841	515	49	is	be	AUX
taxlaw-2841	515	50	the	the	DET
taxlaw-2841	515	51	“	"	PUNCT
taxlaw-2841	515	52	exit	exit	NOUN
taxlaw-2841	515	53	tax	tax	NOUN
taxlaw-2841	515	54	.	.	PUNCT
taxlaw-2841	515	55	”	"	PUNCT
taxlaw-2841	516	1	f.	f.	PROPN
taxlaw-2841	516	2	modifying	modify	VERB
taxlaw-2841	516	3	the	the	DET
taxlaw-2841	516	4	u.s	u.s	PROPN
taxlaw-2841	516	5	.	.	PROPN
taxlaw-2841	516	6	bilateral	bilateral	ADJ
taxlaw-2841	516	7	tax	tax	NOUN
taxlaw-2841	516	8	treaty	treaty	NOUN
taxlaw-2841	516	9	law	law	NOUN
taxlaw-2841	516	10	the	the	DET
taxlaw-2841	516	11	united	united	PROPN
taxlaw-2841	516	12	states	states	PROPN
taxlaw-2841	516	13	is	be	AUX
taxlaw-2841	516	14	also	also	ADV
taxlaw-2841	516	15	responding	respond	VERB
taxlaw-2841	516	16	to	to	ADP
taxlaw-2841	516	17	the	the	DET
taxlaw-2841	516	18	issue	issue	NOUN
taxlaw-2841	516	19	of	of	ADP
taxlaw-2841	516	20	international	international	ADJ
taxlaw-2841	516	21	corporate	corporate	ADJ
taxlaw-2841	516	22	tax	tax	NOUN
taxlaw-2841	516	23	avoidance	avoidance	NOUN
taxlaw-2841	516	24	by	by	ADP
taxlaw-2841	516	25	changing	change	VERB
taxlaw-2841	516	26	its	its	PRON
taxlaw-2841	516	27	bilateral	bilateral	ADJ
taxlaw-2841	516	28	tax	tax	NOUN
taxlaw-2841	516	29	treaty	treaty	NOUN
taxlaw-2841	516	30	law	law	NOUN
taxlaw-2841	516	31	as	as	ADV
taxlaw-2841	516	32	well	well	ADV
taxlaw-2841	516	33	.	.	PUNCT
taxlaw-2841	517	1	recently	recently	ADV
taxlaw-2841	517	2	,	,	PUNCT
taxlaw-2841	517	3	following	follow	VERB
taxlaw-2841	517	4	the	the	DET
taxlaw-2841	517	5	publication	publication	NOUN
taxlaw-2841	517	6	of	of	ADP
taxlaw-2841	517	7	draft	draft	NOUN
taxlaw-2841	517	8	updates,114	updates,114	NOUN
taxlaw-2841	517	9	the	the	DET
taxlaw-2841	517	10	treasury	treasury	NOUN
taxlaw-2841	517	11	published	publish	VERB
taxlaw-2841	517	12	a	a	DET
taxlaw-2841	517	13	new	new	ADJ
taxlaw-2841	517	14	2016	2016	NUM
taxlaw-2841	517	15	u.s	u.s	PROPN
taxlaw-2841	517	16	.	.	PROPN
taxlaw-2841	517	17	model	model	PROPN
taxlaw-2841	517	18	income	income	NOUN
taxlaw-2841	517	19	tax	tax	NOUN
taxlaw-2841	517	20	convention.115	convention.115	PROPN
taxlaw-2841	517	21	the	the	DET
taxlaw-2841	517	22	new	new	ADJ
taxlaw-2841	517	23	convention	convention	NOUN
taxlaw-2841	517	24	includes	include	VERB
taxlaw-2841	517	25	a	a	DET
taxlaw-2841	517	26	“	"	PUNCT
taxlaw-2841	517	27	subsequent	subsequent	ADJ
taxlaw-2841	517	28	changes	change	NOUN
taxlaw-2841	517	29	in	in	ADP
taxlaw-2841	517	30	law	law	NOUN
taxlaw-2841	517	31	”	"	PUNCT
taxlaw-2841	517	32	article	article	NOUN
taxlaw-2841	517	33	,	,	PUNCT
taxlaw-2841	517	34	which	which	PRON
taxlaw-2841	517	35	denies	deny	VERB
taxlaw-2841	517	36	treaty	treaty	NOUN
taxlaw-2841	517	37	benefits	benefit	NOUN
taxlaw-2841	517	38	“	"	PUNCT
taxlaw-2841	517	39	if	if	SCONJ
taxlaw-2841	517	40	at	at	ADP
taxlaw-2841	517	41	any	any	DET
taxlaw-2841	517	42	time	time	NOUN
taxlaw-2841	517	43	after	after	ADP
taxlaw-2841	517	44	the	the	DET
taxlaw-2841	517	45	signing	signing	NOUN
taxlaw-2841	517	46	of	of	ADP
taxlaw-2841	517	47	this	this	DET
taxlaw-2841	517	48	convention	convention	NOUN
taxlaw-2841	517	49	,	,	PUNCT
taxlaw-2841	517	50	the	the	DET
taxlaw-2841	517	51	general	general	ADJ
taxlaw-2841	517	52	rate	rate	NOUN
taxlaw-2841	517	53	of	of	ADP
taxlaw-2841	517	54	company	company	NOUN
taxlaw-2841	517	55	tax	tax	NOUN
taxlaw-2841	517	56	applicable	applicable	ADJ
taxlaw-2841	517	57	in	in	ADP
taxlaw-2841	517	58	either	either	CCONJ
taxlaw-2841	517	59	contracting	contract	VERB
taxlaw-2841	517	60	state	state	NOUN
taxlaw-2841	517	61	falls	fall	VERB
taxlaw-2841	517	62	below	below	ADP
taxlaw-2841	517	63	15	15	NUM
taxlaw-2841	517	64	%	%	NOUN
taxlaw-2841	517	65	with	with	ADP
taxlaw-2841	517	66	respect	respect	NOUN
taxlaw-2841	517	67	to	to	ADP
taxlaw-2841	517	68	substantially	substantially	ADV
taxlaw-2841	517	69	all	all	PRON
taxlaw-2841	517	70	of	of	ADP
taxlaw-2841	517	71	the	the	DET
taxlaw-2841	517	72	income	income	NOUN
taxlaw-2841	517	73	of	of	ADP
taxlaw-2841	517	74	resident	resident	ADJ
taxlaw-2841	517	75	companies	company	NOUN
taxlaw-2841	517	76	,	,	PUNCT
taxlaw-2841	517	77	or	or	CCONJ
taxlaw-2841	517	78	either	either	CCONJ
taxlaw-2841	517	79	contracting	contract	VERB
taxlaw-2841	517	80	state	state	NOUN
taxlaw-2841	517	81	provides	provide	VERB
taxlaw-2841	517	82	an	an	DET
taxlaw-2841	517	83	exemption	exemption	NOUN
taxlaw-2841	517	84	from	from	ADP
taxlaw-2841	517	85	taxation	taxation	NOUN
taxlaw-2841	517	86	to	to	ADP
taxlaw-2841	517	87	resident	resident	NOUN
taxlaw-2841	517	88	companies	company	NOUN
taxlaw-2841	517	89	for	for	ADP
taxlaw-2841	517	90	substantially	substantially	ADV
taxlaw-2841	517	91	all	all	DET
taxlaw-2841	517	92	foreign	foreign	ADJ
taxlaw-2841	517	93	source	source	NOUN
taxlaw-2841	517	94	income	income	NOUN
taxlaw-2841	517	95	.	.	PUNCT
taxlaw-2841	517	96	”	"	PUNCT
taxlaw-2841	518	1	the	the	DET
taxlaw-2841	518	2	2016	2016	NUM
taxlaw-2841	518	3	convention	convention	NOUN
taxlaw-2841	518	4	addresses	address	VERB
taxlaw-2841	518	5	a	a	DET
taxlaw-2841	518	6	“	"	PUNCT
taxlaw-2841	518	7	special	special	ADJ
taxlaw-2841	518	8	tax	tax	NOUN
taxlaw-2841	518	9	regime	regime	NOUN
taxlaw-2841	518	10	,	,	PUNCT
taxlaw-2841	518	11	”	"	PUNCT
taxlaw-2841	518	12	which	which	PRON
taxlaw-2841	518	13	is	be	AUX
taxlaw-2841	518	14	broadly	broadly	ADV
taxlaw-2841	518	15	defined	define	VERB
taxlaw-2841	518	16	to	to	PART
taxlaw-2841	518	17	include	include	VERB
taxlaw-2841	518	18	almost	almost	ADV
taxlaw-2841	518	19	every	every	PRON
taxlaw-2841	518	20	regime	regime	NOUN
taxlaw-2841	518	21	that	that	PRON
taxlaw-2841	518	22	provides	provide	VERB
taxlaw-2841	518	23	a	a	DET
taxlaw-2841	518	24	preferential	preferential	ADJ
taxlaw-2841	518	25	effective	effective	ADJ
taxlaw-2841	518	26	rate	rate	NOUN
taxlaw-2841	518	27	of	of	ADP
taxlaw-2841	518	28	taxation	taxation	NOUN
taxlaw-2841	518	29	.	.	PUNCT
taxlaw-2841	519	1	the	the	DET
taxlaw-2841	519	2	operative	operative	ADJ
taxlaw-2841	519	3	outcome	outcome	NOUN
taxlaw-2841	519	4	of	of	ADP
taxlaw-2841	519	5	the	the	DET
taxlaw-2841	519	6	special	special	ADJ
taxlaw-2841	519	7	tax	tax	NOUN
taxlaw-2841	519	8	regime	regime	NOUN
taxlaw-2841	519	9	,	,	PUNCT
taxlaw-2841	519	10	according	accord	VERB
taxlaw-2841	519	11	to	to	ADP
taxlaw-2841	519	12	the	the	DET
taxlaw-2841	519	13	proposal	proposal	NOUN
taxlaw-2841	519	14	,	,	PUNCT
taxlaw-2841	519	15	is	be	AUX
taxlaw-2841	519	16	the	the	DET
taxlaw-2841	519	17	denial	denial	NOUN
taxlaw-2841	519	18	of	of	ADP
taxlaw-2841	519	19	treaty	treaty	NOUN
taxlaw-2841	519	20	benefits	benefit	NOUN
taxlaw-2841	519	21	to	to	ADP
taxlaw-2841	519	22	items	item	NOUN
taxlaw-2841	519	23	of	of	ADP
taxlaw-2841	519	24	income	income	NOUN
taxlaw-2841	519	25	(	(	PUNCT
taxlaw-2841	519	26	interest	interest	NOUN
taxlaw-2841	519	27	(	(	PUNCT
taxlaw-2841	519	28	article	article	NOUN
taxlaw-2841	519	29	11	11	NUM
taxlaw-2841	519	30	)	)	PUNCT
taxlaw-2841	519	31	,	,	PUNCT
taxlaw-2841	519	32	royalties	royalty	NOUN
taxlaw-2841	519	33	(	(	PUNCT
taxlaw-2841	519	34	article	article	NOUN
taxlaw-2841	519	35	12	12	NUM
taxlaw-2841	519	36	)	)	PUNCT
taxlaw-2841	519	37	and	and	CCONJ
taxlaw-2841	519	38	other	other	ADJ
taxlaw-2841	519	39	income	income	NOUN
taxlaw-2841	519	40	(	(	PUNCT
taxlaw-2841	519	41	article	article	NOUN
taxlaw-2841	519	42	21	21	NUM
taxlaw-2841	519	43	)	)	PUNCT
taxlaw-2841	519	44	)	)	PUNCT
taxlaw-2841	520	1	if	if	SCONJ
taxlaw-2841	520	2	the	the	DET
taxlaw-2841	520	3	resident	resident	NOUN
taxlaw-2841	520	4	of	of	ADP
taxlaw-2841	520	5	the	the	DET
taxlaw-2841	520	6	other	other	ADJ
taxlaw-2841	520	7	contracting	contracting	NOUN
taxlaw-2841	520	8	state	state	NOUN
taxlaw-2841	520	9	(	(	PUNCT
taxlaw-2841	520	10	the	the	DET
taxlaw-2841	520	11	residence	residence	NOUN
taxlaw-2841	520	12	state	state	NOUN
taxlaw-2841	520	13	)	)	PUNCT
taxlaw-2841	520	14	beneficially	beneficially	ADV
taxlaw-2841	520	15	owning	own	VERB
taxlaw-2841	520	16	the	the	DET
taxlaw-2841	520	17	interest	interest	NOUN
taxlaw-2841	520	18	,	,	PUNCT
taxlaw-2841	520	19	royalties	royalty	NOUN
taxlaw-2841	520	20	or	or	CCONJ
taxlaw-2841	520	21	other	other	ADJ
taxlaw-2841	520	22	income	income	NOUN
taxlaw-2841	520	23	,	,	PUNCT
taxlaw-2841	520	24	is	be	AUX
taxlaw-2841	520	25	related	relate	VERB
taxlaw-2841	520	26	to	to	ADP
taxlaw-2841	520	27	the	the	DET
taxlaw-2841	520	28	payer	payer	NOUN
taxlaw-2841	520	29	of	of	ADP
taxlaw-2841	520	30	such	such	ADJ
taxlaw-2841	520	31	income	income	NOUN
taxlaw-2841	520	32	,	,	PUNCT
taxlaw-2841	520	33	and	and	CCONJ
taxlaw-2841	520	34	benefits	benefit	NOUN
taxlaw-2841	520	35	from	from	ADP
taxlaw-2841	520	36	a	a	DET
taxlaw-2841	520	37	special	special	ADJ
taxlaw-2841	520	38	tax	tax	NOUN
taxlaw-2841	520	39	regime	regime	NOUN
taxlaw-2841	520	40	in	in	ADP
taxlaw-2841	520	41	its	its	PRON
taxlaw-2841	520	42	residence	residence	NOUN
taxlaw-2841	520	43	state	state	NOUN
taxlaw-2841	520	44	with	with	ADP
taxlaw-2841	520	45	respect	respect	NOUN
taxlaw-2841	520	46	to	to	ADP
taxlaw-2841	520	47	the	the	DET
taxlaw-2841	520	48	particular	particular	ADJ
taxlaw-2841	520	49	category	category	NOUN
taxlaw-2841	520	50	of	of	ADP
taxlaw-2841	520	51	income	income	NOUN
taxlaw-2841	520	52	.	.	PUNCT
taxlaw-2841	521	1	the	the	DET
taxlaw-2841	521	2	treasury	treasury	NOUN
taxlaw-2841	521	3	emphasizes	emphasize	VERB
taxlaw-2841	521	4	that	that	SCONJ
taxlaw-2841	521	5	“	"	PUNCT
taxlaw-2841	521	6	the	the	DET
taxlaw-2841	521	7	application	application	NOUN
taxlaw-2841	521	8	of	of	ADP
taxlaw-2841	521	9	the	the	DET
taxlaw-2841	521	10	term	term	NOUN
taxlaw-2841	521	11	‘	'	PUNCT
taxlaw-2841	521	12	special	special	ADJ
taxlaw-2841	521	13	tax	tax	NOUN
taxlaw-2841	521	14	regime	regime	NOUN
taxlaw-2841	521	15	’	'	PUNCT
taxlaw-2841	521	16	in	in	ADP
taxlaw-2841	521	17	articles	article	NOUN
taxlaw-2841	521	18	11	11	NUM
taxlaw-2841	521	19	,	,	PUNCT
taxlaw-2841	521	20	12	12	NUM
taxlaw-2841	521	21	and	and	CCONJ
taxlaw-2841	521	22	21	21	NUM
taxlaw-2841	521	23	is	be	AUX
taxlaw-2841	521	24	consistent	consistent	ADJ
taxlaw-2841	521	25	with	with	ADP
taxlaw-2841	521	26	the	the	DET
taxlaw-2841	521	27	tax	tax	NOUN
taxlaw-2841	521	28	policy	policy	NOUN
taxlaw-2841	521	29	considerations	consideration	NOUN
taxlaw-2841	521	30	that	that	PRON
taxlaw-2841	521	31	are	be	AUX
taxlaw-2841	521	32	relevant	relevant	ADJ
taxlaw-2841	521	33	to	to	ADP
taxlaw-2841	521	34	the	the	DET
taxlaw-2841	521	35	decision	decision	NOUN
taxlaw-2841	521	36	to	to	PART
taxlaw-2841	521	37	enter	enter	VERB
taxlaw-2841	521	38	into	into	ADP
taxlaw-2841	521	39	a	a	DET
taxlaw-2841	521	40	tax	tax	NOUN
taxlaw-2841	521	41	treaty	treaty	NOUN
taxlaw-2841	521	42	,	,	PUNCT
taxlaw-2841	521	43	or	or	CCONJ
taxlaw-2841	521	44	to	to	PART
taxlaw-2841	521	45	amend	amend	VERB
taxlaw-2841	521	46	an	an	DET
taxlaw-2841	521	47	existing	exist	VERB
taxlaw-2841	521	48	tax	tax	NOUN
taxlaw-2841	521	49	treaty	treaty	NOUN
taxlaw-2841	521	50	,	,	PUNCT
taxlaw-2841	521	51	as	as	SCONJ
taxlaw-2841	521	52	articulated	articulate	VERB
taxlaw-2841	521	53	by	by	ADP
taxlaw-2841	521	54	the	the	DET
taxlaw-2841	521	55	commentary	commentary	NOUN
taxlaw-2841	521	56	to	to	ADP
taxlaw-2841	521	57	the	the	DET
taxlaw-2841	521	58	oecd	oecd	PROPN
taxlaw-2841	521	59	model	model	NOUN
taxlaw-2841	521	60	,	,	PUNCT
taxlaw-2841	521	61	as	as	SCONJ
taxlaw-2841	521	62	amended	amend	VERB
taxlaw-2841	521	63	by	by	ADP
taxlaw-2841	521	64	the	the	DET
taxlaw-2841	521	65	base	base	NOUN
taxlaw-2841	521	66	erosion	erosion	NOUN
taxlaw-2841	521	67	and	and	CCONJ
taxlaw-2841	521	68	profits	profit	NOUN
taxlaw-2841	521	69	shifting	shift	VERB
taxlaw-2841	521	70	initiative	initiative	NOUN
taxlaw-2841	521	71	.	.	PUNCT
taxlaw-2841	521	72	”116	”116	PROPN
taxlaw-2841	521	73	111	111	NUM
taxlaw-2841	521	74	see	see	NOUN
taxlaw-2841	521	75	reuven	reuven	PROPN
taxlaw-2841	521	76	s.	s.	PROPN
taxlaw-2841	521	77	avi	avi	PROPN
taxlaw-2841	521	78	-	-	PUNCT
taxlaw-2841	521	79	yonah	yonah	PROPN
taxlaw-2841	521	80	&	&	CCONJ
taxlaw-2841	521	81	omri	omri	PROPN
taxlaw-2841	521	82	marian	marian	PROPN
taxlaw-2841	521	83	,	,	PUNCT
taxlaw-2841	521	84	inversions	inversion	NOUN
taxlaw-2841	521	85	and	and	CCONJ
taxlaw-2841	521	86	competitiveness	competitiveness	NOUN
taxlaw-2841	521	87	:	:	PUNCT
taxlaw-2841	521	88	reflections	reflection	NOUN
taxlaw-2841	521	89	in	in	ADP
taxlaw-2841	521	90	the	the	DET
taxlaw-2841	521	91	wake	wake	NOUN
taxlaw-2841	521	92	of	of	ADP
taxlaw-2841	521	93	pfizer	pfizer	NOUN
taxlaw-2841	521	94	/	/	SYM
taxlaw-2841	521	95	allergan	allergan	PROPN
taxlaw-2841	521	96	,	,	PUNCT
taxlaw-2841	521	97	u.	u.	PROPN
taxlaw-2841	521	98	mich	mich	PROPN
taxlaw-2841	521	99	.	.	PUNCT
taxlaw-2841	522	1	pub	pub	NOUN
taxlaw-2841	522	2	.	.	PUNCT
taxlaw-2841	523	1	l.	l.	PROPN
taxlaw-2841	523	2	&	&	CCONJ
taxlaw-2841	523	3	legal	legal	ADJ
taxlaw-2841	523	4	res	re	NOUN
taxlaw-2841	523	5	.	.	PUNCT
taxlaw-2841	523	6	paper	paper	NOUN
taxlaw-2841	523	7	series	series	NOUN
taxlaw-2841	523	8	,	,	PUNCT
taxlaw-2841	523	9	488	488	NUM
taxlaw-2841	523	10	(	(	PUNCT
taxlaw-2841	523	11	2015	2015	NUM
taxlaw-2841	523	12	)	)	PUNCT
taxlaw-2841	523	13	,	,	PUNCT
taxlaw-2841	523	14	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2703576	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2703576	PROPN
taxlaw-2841	523	15	[	[	X
taxlaw-2841	523	16	http://perma.cc/5pca-elep	http://perma.cc/5pca-elep	PROPN
taxlaw-2841	523	17	]	]	X
taxlaw-2841	523	18	.	.	PUNCT
taxlaw-2841	524	1	112	112	NUM
taxlaw-2841	524	2	see	see	VERB
taxlaw-2841	524	3	mitchell	mitchell	PROPN
taxlaw-2841	524	4	a.	a.	PROPN
taxlaw-2841	524	5	kane	kane	PROPN
taxlaw-2841	524	6	&	&	CCONJ
taxlaw-2841	524	7	edward	edward	PROPN
taxlaw-2841	524	8	b.	b.	PROPN
taxlaw-2841	524	9	rock	rock	PROPN
taxlaw-2841	524	10	,	,	PUNCT
taxlaw-2841	524	11	corporate	corporate	ADJ
taxlaw-2841	524	12	taxation	taxation	NOUN
taxlaw-2841	524	13	and	and	CCONJ
taxlaw-2841	524	14	international	international	ADJ
taxlaw-2841	524	15	charter	charter	NOUN
taxlaw-2841	524	16	competition	competition	NOUN
taxlaw-2841	524	17	,	,	PUNCT
taxlaw-2841	524	18	106	106	NUM
taxlaw-2841	524	19	mich	mich	PROPN
taxlaw-2841	524	20	.	.	PUNCT
taxlaw-2841	525	1	l.	l.	PROPN
taxlaw-2841	525	2	rev	rev	PROPN
taxlaw-2841	525	3	.	.	PROPN
taxlaw-2841	525	4	1229	1229	NUM
taxlaw-2841	525	5	(	(	PUNCT
taxlaw-2841	525	6	2008	2008	NUM
taxlaw-2841	525	7	)	)	PUNCT
taxlaw-2841	525	8	.	.	PUNCT
taxlaw-2841	526	1	113	113	NUM
taxlaw-2841	526	2	see	see	VERB
taxlaw-2841	526	3	eric	eric	PROPN
taxlaw-2841	526	4	l.	l.	PROPN
taxlaw-2841	526	5	talley	talley	PROPN
taxlaw-2841	526	6	,	,	PUNCT
taxlaw-2841	526	7	corporate	corporate	ADJ
taxlaw-2841	526	8	inversions	inversion	NOUN
taxlaw-2841	526	9	and	and	CCONJ
taxlaw-2841	526	10	the	the	DET
taxlaw-2841	526	11	unbundling	unbundling	NOUN
taxlaw-2841	526	12	of	of	ADP
taxlaw-2841	526	13	regulatory	regulatory	ADJ
taxlaw-2841	526	14	competition	competition	NOUN
taxlaw-2841	526	15	,	,	PUNCT
taxlaw-2841	526	16	101	101	NUM
taxlaw-2841	526	17	va	va	NOUN
taxlaw-2841	526	18	.	.	PUNCT
taxlaw-2841	527	1	l.	l.	PROPN
taxlaw-2841	527	2	rev	rev	PROPN
taxlaw-2841	527	3	.	.	PROPN
taxlaw-2841	527	4	1649	1649	NUM
taxlaw-2841	527	5	(	(	PUNCT
taxlaw-2841	527	6	2015	2015	NUM
taxlaw-2841	527	7	)	)	PUNCT
taxlaw-2841	527	8	.	.	PUNCT
taxlaw-2841	528	1	114	114	NUM
taxlaw-2841	528	2	dep’t	dep’t	NOUN
taxlaw-2841	528	3	.	.	PUNCT
taxlaw-2841	528	4	of	of	ADP
taxlaw-2841	528	5	the	the	DET
taxlaw-2841	528	6	treasury	treasury	NOUN
taxlaw-2841	528	7	,	,	PUNCT
taxlaw-2841	528	8	new	new	ADJ
taxlaw-2841	528	9	article	article	NOUN
taxlaw-2841	528	10	28	28	NUM
taxlaw-2841	528	11	:	:	PUNCT
taxlaw-2841	528	12	subsequent	subsequent	ADJ
taxlaw-2841	528	13	changes	change	NOUN
taxlaw-2841	528	14	in	in	ADP
taxlaw-2841	528	15	law	law	NOUN
taxlaw-2841	528	16	(	(	PUNCT
taxlaw-2841	528	17	may	may	PROPN
taxlaw-2841	528	18	20	20	NUM
taxlaw-2841	528	19	,	,	PUNCT
taxlaw-2841	528	20	2015	2015	NUM
taxlaw-2841	528	21	)	)	PUNCT
taxlaw-2841	528	22	,	,	PUNCT
taxlaw-2841	528	23	http://www.treasury.gov/resource-center/tax-policy/treaties/documents/treaty-subsequent-changes-in-law5-20-2015.pdf	http://www.treasury.gov/resource-center/tax-policy/treaties/documents/treaty-subsequent-changes-in-law5-20-2015.pdf	NOUN
taxlaw-2841	529	1	[	[	X
taxlaw-2841	529	2	http://perma.cc/svj4-qjvs	http://perma.cc/svj4-qjvs	NUM
taxlaw-2841	529	3	]	]	PUNCT
taxlaw-2841	529	4	;	;	PUNCT
taxlaw-2841	529	5	dep’t	dep’t	NOUN
taxlaw-2841	529	6	.	.	PUNCT
taxlaw-2841	529	7	of	of	ADP
taxlaw-2841	529	8	the	the	DET
taxlaw-2841	529	9	treasury	treasury	NOUN
taxlaw-2841	529	10	,	,	PUNCT
taxlaw-2841	529	11	new	new	ADJ
taxlaw-2841	529	12	article	article	NOUN
taxlaw-2841	529	13	3	3	NUM
taxlaw-2841	529	14	paragraph	paragraph	NOUN
taxlaw-2841	529	15	1(i	1(i	NUM
taxlaw-2841	529	16	)	)	PUNCT
taxlaw-2841	529	17	definition	definition	NOUN
taxlaw-2841	529	18	of	of	ADP
taxlaw-2841	529	19	special	special	ADJ
taxlaw-2841	529	20	tax	tax	NOUN
taxlaw-2841	529	21	regime	regime	NOUN
taxlaw-2841	529	22	,	,	PUNCT
taxlaw-2841	529	23	http://www.treasury.gov/resource-center/taxpolicy/treaties/documents/treaty-special-tax-regimes-5-20-2015.pdf	http://www.treasury.gov/resource-center/taxpolicy/treaties/documents/treaty-special-tax-regimes-5-20-2015.pdf	PUNCT
taxlaw-2841	530	1	[	[	X
taxlaw-2841	530	2	http://perma.cc/y6sl-6kdu	http://perma.cc/y6sl-6kdu	NOUN
taxlaw-2841	530	3	]	]	X
taxlaw-2841	530	4	;	;	PUNCT
taxlaw-2841	530	5	press	press	NOUN
taxlaw-2841	530	6	release	release	NOUN
taxlaw-2841	530	7	,	,	PUNCT
taxlaw-2841	530	8	dep’t	dep’t	NOUN
taxlaw-2841	530	9	.	.	PUNCT
taxlaw-2841	530	10	of	of	ADP
taxlaw-2841	530	11	the	the	DET
taxlaw-2841	530	12	treasury	treasury	NOUN
taxlaw-2841	530	13	,	,	PUNCT
taxlaw-2841	530	14	treasury	treasury	PROPN
taxlaw-2841	530	15	releases	release	VERB
taxlaw-2841	530	16	select	select	ADJ
taxlaw-2841	530	17	draft	draft	NOUN
taxlaw-2841	530	18	provisions	provision	NOUN
taxlaw-2841	530	19	for	for	ADP
taxlaw-2841	530	20	next	next	ADJ
taxlaw-2841	530	21	u.s	u.s	PROPN
taxlaw-2841	530	22	.	.	PROPN
taxlaw-2841	530	23	model	model	PROPN
taxlaw-2841	530	24	income	income	PROPN
taxlaw-2841	530	25	tax	tax	PROPN
taxlaw-2841	530	26	treaty	treaty	NOUN
taxlaw-2841	530	27	(	(	PUNCT
taxlaw-2841	530	28	may	may	PROPN
taxlaw-2841	530	29	20	20	NUM
taxlaw-2841	530	30	,	,	PUNCT
taxlaw-2841	530	31	2015	2015	NUM
taxlaw-2841	530	32	)	)	PUNCT
taxlaw-2841	530	33	,	,	PUNCT
taxlaw-2841	530	34	http://www.treasury.gov/press-center/press-releases/pages/jl10057.aspx	http://www.treasury.gov/press-center/press-releases/pages/jl10057.aspx	NOUN
taxlaw-2841	531	1	[	[	X
taxlaw-2841	531	2	http://perma.cc/2fyl-m4zg	http://perma.cc/2fyl-m4zg	NOUN
taxlaw-2841	531	3	]	]	X
taxlaw-2841	531	4	.	.	PUNCT
taxlaw-2841	532	1	115	115	NUM
taxlaw-2841	532	2	dep’t	dep’t	NOUN
taxlaw-2841	532	3	.	.	PUNCT
taxlaw-2841	532	4	of	of	ADP
taxlaw-2841	532	5	the	the	DET
taxlaw-2841	532	6	treasury	treasury	NOUN
taxlaw-2841	532	7	,	,	PUNCT
taxlaw-2841	532	8	resource	resource	NOUN
taxlaw-2841	532	9	center	center	NOUN
taxlaw-2841	532	10	:	:	PUNCT
taxlaw-2841	532	11	treaties	treaty	NOUN
taxlaw-2841	532	12	and	and	CCONJ
taxlaw-2841	532	13	tieas	tiea	NOUN
taxlaw-2841	532	14	,	,	PUNCT
taxlaw-2841	532	15	http://www.treasury.gov/resource-center/tax-policy/treaties/pages/treaties.aspx	http://www.treasury.gov/resource-center/tax-policy/treaties/pages/treaties.aspx	X
taxlaw-2841	533	1	[	[	X
taxlaw-2841	533	2	http://perma.cc/c4lx3q8b	http://perma.cc/c4lx3q8b	X
taxlaw-2841	533	3	]	]	X
taxlaw-2841	533	4	;	;	PUNCT
taxlaw-2841	533	5	dep’t	dep’t	NOUN
taxlaw-2841	533	6	.	.	PUNCT
taxlaw-2841	533	7	of	of	ADP
taxlaw-2841	533	8	the	the	DET
taxlaw-2841	533	9	treasury	treasury	PROPN
taxlaw-2841	533	10	,	,	PUNCT
taxlaw-2841	533	11	united	united	PROPN
taxlaw-2841	533	12	states	states	PROPN
taxlaw-2841	533	13	model	model	PROPN
taxlaw-2841	533	14	income	income	PROPN
taxlaw-2841	533	15	tax	tax	PROPN
taxlaw-2841	533	16	convention	convention	PROPN
taxlaw-2841	533	17	(	(	PUNCT
taxlaw-2841	533	18	feb	feb	PROPN
taxlaw-2841	533	19	.	.	PROPN
taxlaw-2841	533	20	17	17	NUM
taxlaw-2841	533	21	,	,	PUNCT
taxlaw-2841	533	22	2016	2016	NUM
taxlaw-2841	533	23	)	)	PUNCT
taxlaw-2841	533	24	,	,	PUNCT
taxlaw-2841	533	25	http://www.treasury.gov/resource-center/tax-policy/treaties/documents/treaty-us	http://www.treasury.gov/resource-center/tax-policy/treaties/documents/treaty-us	PROPN
taxlaw-2841	533	26	model-2016.pdf	model-2016.pdf	PROPN
taxlaw-2841	534	1	[	[	X
taxlaw-2841	534	2	http://perma.cc/pl9l-k7nk	http://perma.cc/pl9l-k7nk	NOUN
taxlaw-2841	534	3	]	]	X
taxlaw-2841	534	4	.	.	PUNCT
taxlaw-2841	535	1	116	116	NUM
taxlaw-2841	535	2	new	new	ADJ
taxlaw-2841	535	3	article	article	NOUN
taxlaw-2841	535	4	3	3	NUM
taxlaw-2841	535	5	paragraph	paragraph	NOUN
taxlaw-2841	535	6	1(i	1(i	NUM
taxlaw-2841	535	7	)	)	PUNCT
taxlaw-2841	535	8	definition	definition	NOUN
taxlaw-2841	535	9	of	of	ADP
taxlaw-2841	535	10	special	special	ADJ
taxlaw-2841	535	11	tax	tax	NOUN
taxlaw-2841	535	12	regime	regime	NOUN
taxlaw-2841	535	13	,	,	PUNCT
taxlaw-2841	535	14	supra	supra	PROPN
taxlaw-2841	535	15	note	note	PROPN
taxlaw-2841	535	16	114	114	NUM
taxlaw-2841	535	17	,	,	PUNCT
taxlaw-2841	535	18	at	at	ADP
taxlaw-2841	535	19	2	2	NUM
taxlaw-2841	535	20	.	.	NOUN
taxlaw-2841	535	21	2017	2017	NUM
taxlaw-2841	535	22	]	]	PUNCT
taxlaw-2841	535	23	minimum	minimum	ADJ
taxlaw-2841	535	24	global	global	ADJ
taxlaw-2841	535	25	effective	effective	ADJ
taxlaw-2841	535	26	corporate	corporate	ADJ
taxlaw-2841	535	27	tax	tax	NOUN
taxlaw-2841	535	28	rate	rate	NOUN
taxlaw-2841	535	29	31	31	NUM
taxlaw-2841	535	30	these	these	DET
taxlaw-2841	535	31	treaty	treaty	NOUN
taxlaw-2841	535	32	-	-	PUNCT
taxlaw-2841	535	33	based	base	VERB
taxlaw-2841	535	34	specific	specific	ADJ
taxlaw-2841	535	35	anti	anti	ADJ
taxlaw-2841	535	36	-	-	ADJ
taxlaw-2841	535	37	avoidance	avoidance	ADJ
taxlaw-2841	535	38	rules	rule	NOUN
taxlaw-2841	535	39	to	to	PART
taxlaw-2841	535	40	limit	limit	VERB
taxlaw-2841	535	41	international	international	ADJ
taxlaw-2841	535	42	corporate	corporate	ADJ
taxlaw-2841	535	43	tax	tax	NOUN
taxlaw-2841	535	44	avoidance	avoidance	NOUN
taxlaw-2841	535	45	,	,	PUNCT
taxlaw-2841	535	46	impose	impose	VERB
taxlaw-2841	535	47	u.s	u.s	PROPN
taxlaw-2841	535	48	.	.	PROPN
taxlaw-2841	535	49	tax	tax	NOUN
taxlaw-2841	535	50	liabilities	liability	NOUN
taxlaw-2841	535	51	on	on	ADP
taxlaw-2841	535	52	foreign	foreign	ADJ
taxlaw-2841	535	53	entities	entity	NOUN
taxlaw-2841	535	54	by	by	ADP
taxlaw-2841	535	55	unilaterally	unilaterally	ADV
taxlaw-2841	535	56	changing	change	VERB
taxlaw-2841	535	57	existing	exist	VERB
taxlaw-2841	535	58	treaties	treaty	NOUN
taxlaw-2841	535	59	.	.	PUNCT
taxlaw-2841	536	1	i	i	PRON
taxlaw-2841	536	2	do	do	AUX
taxlaw-2841	536	3	not	not	PART
taxlaw-2841	536	4	think	think	VERB
taxlaw-2841	536	5	that	that	SCONJ
taxlaw-2841	536	6	this	this	PRON
taxlaw-2841	536	7	is	be	AUX
taxlaw-2841	536	8	appropriate	appropriate	ADJ
taxlaw-2841	536	9	.	.	PUNCT
taxlaw-2841	537	1	changes	change	NOUN
taxlaw-2841	537	2	to	to	ADP
taxlaw-2841	537	3	treaties	treaty	NOUN
taxlaw-2841	537	4	should	should	AUX
taxlaw-2841	537	5	be	be	AUX
taxlaw-2841	537	6	made	make	VERB
taxlaw-2841	537	7	through	through	ADP
taxlaw-2841	537	8	negotiations	negotiation	NOUN
taxlaw-2841	537	9	between	between	ADP
taxlaw-2841	537	10	the	the	DET
taxlaw-2841	537	11	treaty	treaty	NOUN
taxlaw-2841	537	12	partners	partner	NOUN
taxlaw-2841	537	13	and	and	CCONJ
taxlaw-2841	537	14	not	not	PART
taxlaw-2841	537	15	unilaterally	unilaterally	ADV
taxlaw-2841	537	16	.	.	PUNCT
taxlaw-2841	538	1	however	however	ADV
taxlaw-2841	538	2	,	,	PUNCT
taxlaw-2841	538	3	the	the	DET
taxlaw-2841	538	4	u.s	u.s	PROPN
taxlaw-2841	538	5	.	.	PROPN
taxlaw-2841	538	6	of	of	ADP
taxlaw-2841	538	7	course	course	NOUN
taxlaw-2841	538	8	has	have	VERB
taxlaw-2841	538	9	full	full	ADJ
taxlaw-2841	538	10	authority	authority	NOUN
taxlaw-2841	538	11	to	to	PART
taxlaw-2841	538	12	determine	determine	VERB
taxlaw-2841	538	13	the	the	DET
taxlaw-2841	538	14	tax	tax	NOUN
taxlaw-2841	538	15	outcomes	outcome	NOUN
taxlaw-2841	538	16	of	of	ADP
taxlaw-2841	538	17	u.s	u.s	PROPN
taxlaw-2841	538	18	.	.	PROPN
taxlaw-2841	538	19	multinationals	multinational	NOUN
taxlaw-2841	538	20	and	and	CCONJ
taxlaw-2841	538	21	their	their	PRON
taxlaw-2841	538	22	worldwide	worldwide	ADJ
taxlaw-2841	538	23	income	income	NOUN
taxlaw-2841	538	24	.	.	PUNCT
taxlaw-2841	539	1	still	still	ADV
taxlaw-2841	539	2	,	,	PUNCT
taxlaw-2841	539	3	that	that	PRON
taxlaw-2841	539	4	is	be	AUX
taxlaw-2841	539	5	not	not	PART
taxlaw-2841	539	6	enough	enough	ADJ
taxlaw-2841	539	7	in	in	ADP
taxlaw-2841	539	8	the	the	DET
taxlaw-2841	539	9	current	current	ADJ
taxlaw-2841	539	10	global	global	ADJ
taxlaw-2841	539	11	digital	digital	ADJ
taxlaw-2841	539	12	economy	economy	NOUN
taxlaw-2841	539	13	.	.	PUNCT
taxlaw-2841	540	1	the	the	DET
taxlaw-2841	540	2	u.s	u.s	PROPN
taxlaw-2841	540	3	.	.	PROPN
taxlaw-2841	540	4	should	should	AUX
taxlaw-2841	540	5	interact	interact	VERB
taxlaw-2841	540	6	with	with	ADP
taxlaw-2841	540	7	the	the	DET
taxlaw-2841	540	8	changes	change	NOUN
taxlaw-2841	540	9	in	in	ADP
taxlaw-2841	540	10	the	the	DET
taxlaw-2841	540	11	international	international	ADJ
taxlaw-2841	540	12	tax	tax	NOUN
taxlaw-2841	540	13	arena	arena	NOUN
taxlaw-2841	540	14	,	,	PUNCT
taxlaw-2841	540	15	particularly	particularly	ADV
taxlaw-2841	540	16	with	with	ADP
taxlaw-2841	540	17	the	the	DET
taxlaw-2841	540	18	oecd	oecd	PROPN
taxlaw-2841	540	19	beps	beps	PROPN
taxlaw-2841	540	20	project.117	project.117	PROPN
taxlaw-2841	540	21	iv	iv	NUM
taxlaw-2841	540	22	.	.	PUNCT
taxlaw-2841	541	1	the	the	DET
taxlaw-2841	541	2	g20	g20	PROPN
taxlaw-2841	541	3	/	/	SYM
taxlaw-2841	541	4	oecd	oecd	PROPN
taxlaw-2841	541	5	international	international	ADJ
taxlaw-2841	541	6	response	response	NOUN
taxlaw-2841	541	7	in	in	ADP
taxlaw-2841	541	8	the	the	DET
taxlaw-2841	541	9	beps	bep	NOUN
taxlaw-2841	541	10	project	project	NOUN
taxlaw-2841	541	11	the	the	DET
taxlaw-2841	541	12	starting	starting	NOUN
taxlaw-2841	541	13	point	point	NOUN
taxlaw-2841	541	14	of	of	ADP
taxlaw-2841	541	15	the	the	DET
taxlaw-2841	541	16	g20	g20	PROPN
taxlaw-2841	541	17	/	/	SYM
taxlaw-2841	541	18	oecd	oecd	PROPN
taxlaw-2841	541	19	beps	bep	NOUN
taxlaw-2841	541	20	action	action	NOUN
taxlaw-2841	541	21	plan118	plan118	PROPN
taxlaw-2841	541	22	is	be	AUX
taxlaw-2841	541	23	that	that	SCONJ
taxlaw-2841	541	24	globalization	globalization	NOUN
taxlaw-2841	541	25	has	have	AUX
taxlaw-2841	541	26	opened	open	VERB
taxlaw-2841	541	27	up	up	ADP
taxlaw-2841	541	28	opportunities	opportunity	NOUN
taxlaw-2841	541	29	for	for	SCONJ
taxlaw-2841	541	30	mnes	mne	NOUN
taxlaw-2841	541	31	to	to	PART
taxlaw-2841	541	32	minimize	minimize	VERB
taxlaw-2841	541	33	their	their	PRON
taxlaw-2841	541	34	tax	tax	NOUN
taxlaw-2841	541	35	burden	burden	NOUN
taxlaw-2841	541	36	,	,	PUNCT
taxlaw-2841	541	37	harming	harm	VERB
taxlaw-2841	541	38	governments	government	NOUN
taxlaw-2841	541	39	,	,	PUNCT
taxlaw-2841	541	40	individuals	individual	NOUN
taxlaw-2841	541	41	and	and	CCONJ
taxlaw-2841	541	42	businesses.119	businesses.119	NOUN
taxlaw-2841	541	43	the	the	DET
taxlaw-2841	541	44	action	action	NOUN
taxlaw-2841	541	45	plan	plan	NOUN
taxlaw-2841	541	46	states	state	VERB
taxlaw-2841	541	47	that	that	SCONJ
taxlaw-2841	541	48	taxation	taxation	NOUN
taxlaw-2841	541	49	is	be	AUX
taxlaw-2841	541	50	at	at	ADP
taxlaw-2841	541	51	the	the	DET
taxlaw-2841	541	52	core	core	NOUN
taxlaw-2841	541	53	of	of	ADP
taxlaw-2841	541	54	countries	country	NOUN
taxlaw-2841	541	55	’	'	PUNCT
taxlaw-2841	541	56	sovereignty	sovereignty	NOUN
taxlaw-2841	541	57	,	,	PUNCT
taxlaw-2841	541	58	but	but	CCONJ
taxlaw-2841	541	59	also	also	ADV
taxlaw-2841	541	60	acknowledges	acknowledge	VERB
taxlaw-2841	541	61	that	that	SCONJ
taxlaw-2841	541	62	in	in	ADP
taxlaw-2841	541	63	some	some	DET
taxlaw-2841	541	64	cases	case	NOUN
taxlaw-2841	541	65	the	the	DET
taxlaw-2841	541	66	interaction	interaction	NOUN
taxlaw-2841	541	67	between	between	ADP
taxlaw-2841	541	68	differing	differ	VERB
taxlaw-2841	541	69	domestic	domestic	ADJ
taxlaw-2841	541	70	tax	tax	NOUN
taxlaw-2841	541	71	rules	rule	NOUN
taxlaw-2841	541	72	leads	lead	VERB
taxlaw-2841	541	73	to	to	ADP
taxlaw-2841	541	74	gaps	gap	NOUN
taxlaw-2841	541	75	and	and	CCONJ
taxlaw-2841	541	76	frictions	friction	NOUN
taxlaw-2841	541	77	.	.	PUNCT
taxlaw-2841	542	1	the	the	DET
taxlaw-2841	542	2	international	international	ADJ
taxlaw-2841	542	3	standards	standard	NOUN
taxlaw-2841	542	4	and	and	CCONJ
taxlaw-2841	542	5	international	international	ADJ
taxlaw-2841	542	6	collaborative	collaborative	ADJ
taxlaw-2841	542	7	efforts	effort	NOUN
taxlaw-2841	542	8	have	have	AUX
taxlaw-2841	542	9	sought	seek	VERB
taxlaw-2841	542	10	to	to	PART
taxlaw-2841	542	11	address	address	VERB
taxlaw-2841	542	12	these	these	DET
taxlaw-2841	542	13	frictions	friction	NOUN
taxlaw-2841	542	14	in	in	ADP
taxlaw-2841	542	15	a	a	DET
taxlaw-2841	542	16	way	way	NOUN
taxlaw-2841	542	17	that	that	PRON
taxlaw-2841	542	18	respects	respect	VERB
taxlaw-2841	542	19	tax	tax	NOUN
taxlaw-2841	542	20	sovereignty	sovereignty	NOUN
taxlaw-2841	542	21	,	,	PUNCT
taxlaw-2841	542	22	but	but	CCONJ
taxlaw-2841	542	23	the	the	DET
taxlaw-2841	542	24	remaining	remain	VERB
taxlaw-2841	542	25	gaps	gap	NOUN
taxlaw-2841	542	26	continue	continue	VERB
taxlaw-2841	542	27	to	to	PART
taxlaw-2841	542	28	weaken	weaken	VERB
taxlaw-2841	542	29	the	the	DET
taxlaw-2841	542	30	system	system	NOUN
taxlaw-2841	542	31	’s	’s	PART
taxlaw-2841	542	32	efficacy	efficacy	NOUN
taxlaw-2841	542	33	.	.	PUNCT
taxlaw-2841	543	1	these	these	DET
taxlaw-2841	543	2	weaknesses	weakness	NOUN
taxlaw-2841	543	3	put	put	VERB
taxlaw-2841	543	4	the	the	DET
taxlaw-2841	543	5	existing	exist	VERB
taxlaw-2841	543	6	consensus	consensus	NOUN
taxlaw-2841	543	7	based	base	VERB
taxlaw-2841	543	8	framework	framework	NOUN
taxlaw-2841	543	9	at	at	ADP
taxlaw-2841	543	10	risk	risk	NOUN
taxlaw-2841	543	11	,	,	PUNCT
taxlaw-2841	543	12	and	and	CCONJ
taxlaw-2841	543	13	a	a	DET
taxlaw-2841	543	14	bold	bold	ADJ
taxlaw-2841	543	15	move	move	NOUN
taxlaw-2841	543	16	by	by	ADP
taxlaw-2841	543	17	policy	policy	NOUN
taxlaw-2841	543	18	makers	maker	NOUN
taxlaw-2841	543	19	is	be	AUX
taxlaw-2841	543	20	necessary	necessary	ADJ
taxlaw-2841	543	21	to	to	PART
taxlaw-2841	543	22	prevent	prevent	VERB
taxlaw-2841	543	23	worsening	worsen	VERB
taxlaw-2841	543	24	problems	problem	NOUN
taxlaw-2841	543	25	.	.	PUNCT
taxlaw-2841	544	1	therefore	therefore	ADV
taxlaw-2841	544	2	,	,	PUNCT
taxlaw-2841	544	3	the	the	DET
taxlaw-2841	544	4	oecd	oecd	PROPN
taxlaw-2841	544	5	beps	beps	PROPN
taxlaw-2841	544	6	action	action	NOUN
taxlaw-2841	544	7	plan	plan	NOUN
taxlaw-2841	544	8	concludes	conclude	VERB
taxlaw-2841	544	9	that	that	SCONJ
taxlaw-2841	544	10	fundamental	fundamental	ADJ
taxlaw-2841	544	11	changes	change	NOUN
taxlaw-2841	544	12	are	be	AUX
taxlaw-2841	544	13	needed	need	VERB
taxlaw-2841	544	14	to	to	PART
taxlaw-2841	544	15	effectively	effectively	ADV
taxlaw-2841	544	16	prevent	prevent	VERB
taxlaw-2841	544	17	double	double	ADJ
taxlaw-2841	544	18	non	non	NOUN
taxlaw-2841	544	19	-	-	NOUN
taxlaw-2841	544	20	taxation	taxation	NOUN
taxlaw-2841	544	21	,	,	PUNCT
taxlaw-2841	544	22	as	as	ADV
taxlaw-2841	544	23	well	well	ADV
taxlaw-2841	544	24	as	as	ADP
taxlaw-2841	544	25	cases	case	NOUN
taxlaw-2841	544	26	of	of	ADP
taxlaw-2841	544	27	no	no	DET
taxlaw-2841	544	28	or	or	CCONJ
taxlaw-2841	544	29	low	low	ADJ
taxlaw-2841	544	30	taxation	taxation	NOUN
taxlaw-2841	544	31	associated	associate	VERB
taxlaw-2841	544	32	with	with	ADP
taxlaw-2841	544	33	practices	practice	NOUN
taxlaw-2841	544	34	that	that	PRON
taxlaw-2841	544	35	artificially	artificially	ADV
taxlaw-2841	544	36	segregate	segregate	VERB
taxlaw-2841	544	37	taxable	taxable	ADJ
taxlaw-2841	544	38	income	income	NOUN
taxlaw-2841	544	39	from	from	ADP
taxlaw-2841	544	40	the	the	DET
taxlaw-2841	544	41	activities	activity	NOUN
taxlaw-2841	544	42	that	that	PRON
taxlaw-2841	544	43	generate	generate	VERB
taxlaw-2841	544	44	it	it	PRON
taxlaw-2841	544	45	.	.	PUNCT
taxlaw-2841	545	1	new	new	ADJ
taxlaw-2841	545	2	international	international	ADJ
taxlaw-2841	545	3	standards	standard	NOUN
taxlaw-2841	545	4	must	must	AUX
taxlaw-2841	545	5	be	be	AUX
taxlaw-2841	545	6	designed	design	VERB
taxlaw-2841	545	7	to	to	PART
taxlaw-2841	545	8	ensure	ensure	VERB
taxlaw-2841	545	9	the	the	DET
taxlaw-2841	545	10	coherence	coherence	NOUN
taxlaw-2841	545	11	of	of	ADP
taxlaw-2841	545	12	corporate	corporate	ADJ
taxlaw-2841	545	13	income	income	NOUN
taxlaw-2841	545	14	taxation	taxation	NOUN
taxlaw-2841	545	15	at	at	ADP
taxlaw-2841	545	16	the	the	DET
taxlaw-2841	545	17	international	international	ADJ
taxlaw-2841	545	18	level	level	NOUN
taxlaw-2841	545	19	.	.	PUNCT
taxlaw-2841	546	1	“	"	PUNCT
taxlaw-2841	546	2	a	a	DET
taxlaw-2841	546	3	realignment	realignment	NOUN
taxlaw-2841	546	4	of	of	ADP
taxlaw-2841	546	5	taxation	taxation	NOUN
taxlaw-2841	546	6	and	and	CCONJ
taxlaw-2841	546	7	relevant	relevant	ADJ
taxlaw-2841	546	8	substance	substance	NOUN
taxlaw-2841	546	9	is	be	AUX
taxlaw-2841	546	10	needed	need	VERB
taxlaw-2841	546	11	to	to	PART
taxlaw-2841	546	12	restore	restore	VERB
taxlaw-2841	546	13	the	the	DET
taxlaw-2841	546	14	intended	intend	VERB
taxlaw-2841	546	15	effects	effect	NOUN
taxlaw-2841	546	16	and	and	CCONJ
taxlaw-2841	546	17	benefits	benefit	NOUN
taxlaw-2841	546	18	of	of	ADP
taxlaw-2841	546	19	international	international	ADJ
taxlaw-2841	546	20	standards	standard	NOUN
taxlaw-2841	546	21	,	,	PUNCT
taxlaw-2841	546	22	which	which	PRON
taxlaw-2841	546	23	may	may	AUX
taxlaw-2841	546	24	not	not	PART
taxlaw-2841	546	25	have	have	AUX
taxlaw-2841	546	26	kept	keep	VERB
taxlaw-2841	546	27	pace	pace	NOUN
taxlaw-2841	546	28	with	with	ADP
taxlaw-2841	546	29	changing	change	VERB
taxlaw-2841	546	30	business	business	NOUN
taxlaw-2841	546	31	models	model	NOUN
taxlaw-2841	546	32	and	and	CCONJ
taxlaw-2841	546	33	technological	technological	ADJ
taxlaw-2841	546	34	developments	development	NOUN
taxlaw-2841	546	35	.	.	PUNCT
taxlaw-2841	546	36	”120	”120	PROPN
taxlaw-2841	546	37	on	on	ADP
taxlaw-2841	546	38	october	october	PROPN
taxlaw-2841	546	39	5	5	NUM
taxlaw-2841	546	40	,	,	PUNCT
taxlaw-2841	546	41	2015	2015	NUM
taxlaw-2841	546	42	,	,	PUNCT
taxlaw-2841	546	43	after	after	ADP
taxlaw-2841	546	44	almost	almost	ADV
taxlaw-2841	546	45	three	three	NUM
taxlaw-2841	546	46	years	year	NOUN
taxlaw-2841	546	47	of	of	ADP
taxlaw-2841	546	48	extensive	extensive	ADJ
taxlaw-2841	546	49	work	work	NOUN
taxlaw-2841	546	50	(	(	PUNCT
taxlaw-2841	546	51	including	include	VERB
taxlaw-2841	546	52	publishing	publish	VERB
taxlaw-2841	546	53	drafts	draft	NOUN
taxlaw-2841	546	54	and	and	CCONJ
taxlaw-2841	546	55	deliverables	deliverable	NOUN
taxlaw-2841	546	56	121	121	NUM
taxlaw-2841	546	57	and	and	CCONJ
taxlaw-2841	546	58	wide	wide	ADJ
taxlaw-2841	546	59	discussions	discussion	NOUN
taxlaw-2841	546	60	,	,	PUNCT
taxlaw-2841	546	61	consultation	consultation	NOUN
taxlaw-2841	546	62	and	and	CCONJ
taxlaw-2841	546	63	public	public	ADJ
taxlaw-2841	546	64	117	117	NUM
taxlaw-2841	546	65	deputy	deputy	NOUN
taxlaw-2841	546	66	assistant	assistant	NOUN
taxlaw-2841	546	67	secretary	secretary	NOUN
taxlaw-2841	546	68	for	for	ADP
taxlaw-2841	546	69	international	international	ADJ
taxlaw-2841	546	70	tax	tax	NOUN
taxlaw-2841	546	71	affairs	affairs	PROPN
taxlaw-2841	546	72	robert	robert	PROPN
taxlaw-2841	546	73	b.	b.	PROPN
taxlaw-2841	546	74	stack	stack	PROPN
taxlaw-2841	546	75	,	,	PUNCT
taxlaw-2841	546	76	said	say	VERB
taxlaw-2841	546	77	upon	upon	SCONJ
taxlaw-2841	546	78	publication	publication	NOUN
taxlaw-2841	546	79	of	of	ADP
taxlaw-2841	546	80	the	the	DET
taxlaw-2841	546	81	proposed	propose	VERB
taxlaw-2841	546	82	changes	change	NOUN
taxlaw-2841	546	83	to	to	ADP
taxlaw-2841	546	84	the	the	DET
taxlaw-2841	546	85	u.s	u.s	PROPN
taxlaw-2841	546	86	.	.	PROPN
taxlaw-2841	546	87	model	model	PROPN
taxlaw-2841	546	88	income	income	PROPN
taxlaw-2841	546	89	tax	tax	PROPN
taxlaw-2841	546	90	treaty	treaty	NOUN
taxlaw-2841	546	91	:	:	PUNCT
taxlaw-2841	546	92	“	"	PUNCT
taxlaw-2841	546	93	the	the	DET
taxlaw-2841	546	94	draft	draft	NOUN
taxlaw-2841	546	95	provisions	provision	NOUN
taxlaw-2841	546	96	we	we	PRON
taxlaw-2841	546	97	are	be	AUX
taxlaw-2841	546	98	releasing	release	VERB
taxlaw-2841	546	99	for	for	ADP
taxlaw-2841	546	100	comment	comment	NOUN
taxlaw-2841	546	101	today	today	NOUN
taxlaw-2841	546	102	reflect	reflect	VERB
taxlaw-2841	546	103	the	the	DET
taxlaw-2841	546	104	fact	fact	NOUN
taxlaw-2841	546	105	that	that	SCONJ
taxlaw-2841	546	106	the	the	DET
taxlaw-2841	546	107	tax	tax	NOUN
taxlaw-2841	546	108	regimes	regime	NOUN
taxlaw-2841	546	109	of	of	ADP
taxlaw-2841	546	110	our	our	PRON
taxlaw-2841	546	111	treaty	treaty	NOUN
taxlaw-2841	546	112	partners	partner	NOUN
taxlaw-2841	546	113	are	be	AUX
taxlaw-2841	546	114	more	more	ADV
taxlaw-2841	546	115	likely	likely	ADJ
taxlaw-2841	546	116	to	to	PART
taxlaw-2841	546	117	change	change	VERB
taxlaw-2841	546	118	over	over	ADP
taxlaw-2841	546	119	time	time	NOUN
taxlaw-2841	546	120	than	than	SCONJ
taxlaw-2841	546	121	they	they	PRON
taxlaw-2841	546	122	have	have	AUX
taxlaw-2841	546	123	in	in	ADP
taxlaw-2841	546	124	the	the	DET
taxlaw-2841	546	125	past	past	NOUN
taxlaw-2841	546	126	,	,	PUNCT
taxlaw-2841	546	127	and	and	CCONJ
taxlaw-2841	546	128	that	that	SCONJ
taxlaw-2841	546	129	they	they	PRON
taxlaw-2841	546	130	sometimes	sometimes	ADV
taxlaw-2841	546	131	change	change	VERB
taxlaw-2841	546	132	in	in	ADP
taxlaw-2841	546	133	ways	way	NOUN
taxlaw-2841	546	134	that	that	PRON
taxlaw-2841	546	135	encourage	encourage	VERB
taxlaw-2841	546	136	base	base	NOUN
taxlaw-2841	546	137	erosion	erosion	NOUN
taxlaw-2841	546	138	and	and	CCONJ
taxlaw-2841	546	139	profit	profit	NOUN
taxlaw-2841	546	140	shifting	shifting	NOUN
taxlaw-2841	546	141	or	or	CCONJ
taxlaw-2841	546	142	beps	bep	NOUN
taxlaw-2841	546	143	,	,	PUNCT
taxlaw-2841	546	144	by	by	ADP
taxlaw-2841	546	145	multinational	multinational	ADJ
taxlaw-2841	546	146	firms	firm	NOUN
taxlaw-2841	546	147	.	.	PUNCT
taxlaw-2841	547	1	treaties	treaty	NOUN
taxlaw-2841	547	2	exist	exist	VERB
taxlaw-2841	547	3	to	to	PART
taxlaw-2841	547	4	eliminate	eliminate	VERB
taxlaw-2841	547	5	double	double	ADJ
taxlaw-2841	547	6	taxation	taxation	NOUN
taxlaw-2841	547	7	,	,	PUNCT
taxlaw-2841	547	8	not	not	PART
taxlaw-2841	547	9	to	to	PART
taxlaw-2841	547	10	create	create	VERB
taxlaw-2841	547	11	opportunities	opportunity	NOUN
taxlaw-2841	547	12	for	for	ADP
taxlaw-2841	547	13	beps	bep	NOUN
taxlaw-2841	547	14	,	,	PUNCT
taxlaw-2841	547	15	and	and	CCONJ
taxlaw-2841	547	16	today	today	NOUN
taxlaw-2841	547	17	’s	’s	PART
taxlaw-2841	547	18	updates	update	NOUN
taxlaw-2841	547	19	fully	fully	ADV
taxlaw-2841	547	20	take	take	VERB
taxlaw-2841	547	21	account	account	NOUN
taxlaw-2841	547	22	of	of	ADP
taxlaw-2841	547	23	the	the	DET
taxlaw-2841	547	24	new	new	ADJ
taxlaw-2841	547	25	international	international	ADJ
taxlaw-2841	547	26	tax	tax	NOUN
taxlaw-2841	547	27	environment	environment	NOUN
taxlaw-2841	547	28	.	.	PUNCT
taxlaw-2841	548	1	the	the	DET
taxlaw-2841	548	2	draft	draft	NOUN
taxlaw-2841	548	3	provisions	provision	NOUN
taxlaw-2841	548	4	also	also	ADV
taxlaw-2841	548	5	articulate	articulate	VERB
taxlaw-2841	548	6	steps	step	NOUN
taxlaw-2841	548	7	that	that	PRON
taxlaw-2841	548	8	would	would	AUX
taxlaw-2841	548	9	help	help	VERB
taxlaw-2841	548	10	prevent	prevent	VERB
taxlaw-2841	548	11	our	our	PRON
taxlaw-2841	548	12	treaty	treaty	NOUN
taxlaw-2841	548	13	network	network	NOUN
taxlaw-2841	548	14	from	from	ADP
taxlaw-2841	548	15	encouraging	encourage	VERB
taxlaw-2841	548	16	inversion	inversion	NOUN
taxlaw-2841	548	17	transactions	transaction	NOUN
taxlaw-2841	548	18	.	.	PUNCT
taxlaw-2841	548	19	”	"	PUNCT
taxlaw-2841	549	1	press	press	NOUN
taxlaw-2841	549	2	release	release	NOUN
taxlaw-2841	549	3	,	,	PUNCT
taxlaw-2841	549	4	supra	supra	PROPN
taxlaw-2841	549	5	note	note	NOUN
taxlaw-2841	549	6	114	114	NUM
taxlaw-2841	549	7	.	.	PUNCT
taxlaw-2841	550	1	118	118	NUM
taxlaw-2841	550	2	oecd	oecd	PROPN
taxlaw-2841	550	3	,	,	PUNCT
taxlaw-2841	550	4	action	action	NOUN
taxlaw-2841	550	5	plan	plan	NOUN
taxlaw-2841	550	6	on	on	ADP
taxlaw-2841	550	7	base	base	NOUN
taxlaw-2841	550	8	erosion	erosion	NOUN
taxlaw-2841	550	9	and	and	CCONJ
taxlaw-2841	550	10	profit	profit	NOUN
taxlaw-2841	550	11	shifting	shift	VERB
taxlaw-2841	550	12	(	(	PUNCT
taxlaw-2841	550	13	2013	2013	NUM
taxlaw-2841	550	14	)	)	PUNCT
taxlaw-2841	550	15	,	,	PUNCT
taxlaw-2841	550	16	http://www.oecdilibrary.org/taxation/action-plan-on-base-erosion-and-profit-shifting_9789264202719-en	http://www.oecdilibrary.org/taxation/action-plan-on-base-erosion-and-profit-shifting_9789264202719-en	PRON
taxlaw-2841	551	1	[	[	X
taxlaw-2841	551	2	http://perma.cc/h9q7-fwtb	http://perma.cc/h9q7-fwtb	NOUN
taxlaw-2841	551	3	]	]	PUNCT
taxlaw-2841	551	4	.	.	PUNCT
taxlaw-2841	552	1	for	for	ADP
taxlaw-2841	552	2	further	further	ADJ
taxlaw-2841	552	3	discussions	discussion	NOUN
taxlaw-2841	552	4	of	of	ADP
taxlaw-2841	552	5	the	the	DET
taxlaw-2841	552	6	action	action	NOUN
taxlaw-2841	552	7	plan	plan	NOUN
taxlaw-2841	552	8	,	,	PUNCT
taxlaw-2841	552	9	see	see	VERB
taxlaw-2841	552	10	hugh	hugh	PROPN
taxlaw-2841	552	11	j.	j.	PROPN
taxlaw-2841	552	12	ault	ault	PROPN
taxlaw-2841	552	13	,	,	PUNCT
taxlaw-2841	552	14	wolfgang	wolfgang	PROPN
taxlaw-2841	552	15	schon	schon	PROPN
taxlaw-2841	552	16	,	,	PUNCT
taxlaw-2841	552	17	&	&	CCONJ
taxlaw-2841	552	18	stephen	stephen	PROPN
taxlaw-2841	552	19	e.	e.	PROPN
taxlaw-2841	552	20	shay	shay	PROPN
taxlaw-2841	552	21	,	,	PUNCT
taxlaw-2841	552	22	base	base	NOUN
taxlaw-2841	552	23	erosion	erosion	NOUN
taxlaw-2841	552	24	and	and	CCONJ
taxlaw-2841	552	25	profit	profit	NOUN
taxlaw-2841	552	26	shifting	shifting	NOUN
taxlaw-2841	552	27	:	:	PUNCT
taxlaw-2841	552	28	a	a	DET
taxlaw-2841	552	29	roadmap	roadmap	NOUN
taxlaw-2841	552	30	for	for	ADP
taxlaw-2841	552	31	reform	reform	NOUN
taxlaw-2841	552	32	,	,	PUNCT
taxlaw-2841	552	33	68	68	NUM
taxlaw-2841	552	34	bull	bull	NOUN
taxlaw-2841	552	35	.	.	PUNCT
taxlaw-2841	553	1	int’l	int’l	NUM
taxlaw-2841	553	2	tax	tax	NOUN
taxlaw-2841	553	3	.	.	PUNCT
taxlaw-2841	554	1	275	275	NUM
taxlaw-2841	554	2	(	(	PUNCT
taxlaw-2841	554	3	2014	2014	NUM
taxlaw-2841	554	4	)	)	PUNCT
taxlaw-2841	554	5	.	.	PUNCT
taxlaw-2841	555	1	119	119	NUM
taxlaw-2841	555	2	action	action	NOUN
taxlaw-2841	555	3	plan	plan	NOUN
taxlaw-2841	555	4	,	,	PUNCT
taxlaw-2841	555	5	supra	supra	PROPN
taxlaw-2841	555	6	note	note	PROPN
taxlaw-2841	555	7	118	118	NUM
taxlaw-2841	555	8	,	,	PUNCT
taxlaw-2841	555	9	at	at	ADP
taxlaw-2841	555	10	8	8	NUM
taxlaw-2841	555	11	.	.	NOUN
taxlaw-2841	555	12	120	120	NUM
taxlaw-2841	555	13	action	action	NOUN
taxlaw-2841	555	14	plan	plan	NOUN
taxlaw-2841	555	15	,	,	PUNCT
taxlaw-2841	555	16	supra	supra	PROPN
taxlaw-2841	555	17	note	note	PROPN
taxlaw-2841	555	18	118	118	NUM
taxlaw-2841	555	19	,	,	PUNCT
taxlaw-2841	555	20	at	at	ADP
taxlaw-2841	555	21	13	13	NUM
taxlaw-2841	555	22	.	.	NOUN
taxlaw-2841	555	23	121	121	NUM
taxlaw-2841	555	24	oecd	oecd	NOUN
taxlaw-2841	555	25	,	,	PUNCT
taxlaw-2841	555	26	beps	bep	VERB
taxlaw-2841	555	27	2014	2014	NUM
taxlaw-2841	555	28	deliverables	deliverable	NOUN
taxlaw-2841	555	29	,	,	PUNCT
taxlaw-2841	555	30	http://www.oecd.org/ctp/beps-2014-deliverables.htm	http://www.oecd.org/ctp/beps-2014-deliverables.htm	PROPN
taxlaw-2841	556	1	[	[	X
taxlaw-2841	556	2	http://perma.cc/u9d4-nnqa	http://perma.cc/u9d4-nnqa	NOUN
taxlaw-2841	556	3	]	]	PUNCT
taxlaw-2841	556	4	.	.	PUNCT
taxlaw-2841	557	1	32	32	NUM
taxlaw-2841	557	2	columbia	columbia	PROPN
taxlaw-2841	557	3	journal	journal	PROPN
taxlaw-2841	557	4	of	of	ADP
taxlaw-2841	557	5	tax	tax	NOUN
taxlaw-2841	557	6	law	law	NOUN
taxlaw-2841	557	7	[	[	X
taxlaw-2841	557	8	vol.8:5	vol.8:5	NOUN
taxlaw-2841	557	9	participation	participation	NOUN
taxlaw-2841	557	10	)	)	PUNCT
taxlaw-2841	557	11	the	the	DET
taxlaw-2841	557	12	oecd	oecd	PROPN
taxlaw-2841	557	13	published	publish	VERB
taxlaw-2841	557	14	the	the	DET
taxlaw-2841	557	15	final	final	ADJ
taxlaw-2841	557	16	reports	report	NOUN
taxlaw-2841	557	17	on	on	ADP
taxlaw-2841	557	18	all	all	DET
taxlaw-2841	557	19	fifteen	fifteen	ADJ
taxlaw-2841	557	20	actions.122	actions.122	PROPN
taxlaw-2841	557	21	these	these	DET
taxlaw-2841	557	22	reports	report	NOUN
taxlaw-2841	557	23	propose	propose	VERB
taxlaw-2841	557	24	tax	tax	NOUN
taxlaw-2841	557	25	norms	norm	NOUN
taxlaw-2841	557	26	on	on	ADP
taxlaw-2841	557	27	all	all	DET
taxlaw-2841	557	28	fifteen	fifteen	ADJ
taxlaw-2841	557	29	actions	action	NOUN
taxlaw-2841	557	30	to	to	PART
taxlaw-2841	557	31	be	be	AUX
taxlaw-2841	557	32	adopted	adopt	VERB
taxlaw-2841	557	33	into	into	ADP
taxlaw-2841	557	34	domestic	domestic	ADJ
taxlaw-2841	557	35	tax	tax	NOUN
taxlaw-2841	557	36	laws	law	NOUN
taxlaw-2841	557	37	,	,	PUNCT
taxlaw-2841	557	38	bilateral	bilateral	ADJ
taxlaw-2841	557	39	tax	tax	NOUN
taxlaw-2841	557	40	treaties	treaty	NOUN
taxlaw-2841	557	41	and	and	CCONJ
taxlaw-2841	557	42	a	a	DET
taxlaw-2841	557	43	hybrid	hybrid	ADJ
taxlaw-2841	557	44	multilateral	multilateral	ADJ
taxlaw-2841	557	45	instrument	instrument	NOUN
taxlaw-2841	557	46	.	.	PUNCT
taxlaw-2841	558	1	the	the	DET
taxlaw-2841	558	2	proposed	propose	VERB
taxlaw-2841	558	3	norms	norm	NOUN
taxlaw-2841	558	4	can	can	AUX
taxlaw-2841	558	5	be	be	AUX
taxlaw-2841	558	6	roughly	roughly	ADV
taxlaw-2841	558	7	organized	organize	VERB
taxlaw-2841	558	8	in	in	ADP
taxlaw-2841	558	9	taxonomy	taxonomy	NOUN
taxlaw-2841	558	10	of	of	ADP
taxlaw-2841	558	11	three	three	NUM
taxlaw-2841	558	12	classifications	classification	NOUN
taxlaw-2841	558	13	:	:	PUNCT
taxlaw-2841	558	14	first	first	ADJ
taxlaw-2841	558	15	,	,	PUNCT
taxlaw-2841	558	16	general	general	ADJ
taxlaw-2841	558	17	anti	anti	ADJ
taxlaw-2841	558	18	-	-	ADJ
taxlaw-2841	558	19	avoidance	avoidance	ADJ
taxlaw-2841	558	20	rule	rule	NOUN
taxlaw-2841	558	21	:	:	PUNCT
taxlaw-2841	558	22	action	action	NOUN
taxlaw-2841	558	23	6	6	NUM
taxlaw-2841	558	24	introduces	introduce	VERB
taxlaw-2841	558	25	a	a	DET
taxlaw-2841	558	26	general	general	ADJ
taxlaw-2841	558	27	antiavoidance	antiavoidance	NOUN
taxlaw-2841	558	28	rule	rule	NOUN
taxlaw-2841	558	29	to	to	PART
taxlaw-2841	558	30	prevent	prevent	VERB
taxlaw-2841	558	31	abuses	abuse	NOUN
taxlaw-2841	558	32	of	of	ADP
taxlaw-2841	558	33	bilateral	bilateral	ADJ
taxlaw-2841	558	34	tax	tax	NOUN
taxlaw-2841	558	35	treaties	treaty	NOUN
taxlaw-2841	558	36	.	.	PUNCT
taxlaw-2841	559	1	according	accord	VERB
taxlaw-2841	559	2	to	to	ADP
taxlaw-2841	559	3	this	this	DET
taxlaw-2841	559	4	rule	rule	NOUN
taxlaw-2841	559	5	,	,	PUNCT
taxlaw-2841	559	6	in	in	ADP
taxlaw-2841	559	7	article	article	NOUN
taxlaw-2841	559	8	x	x	PUNCT
taxlaw-2841	559	9	paragraph	paragraph	NOUN
taxlaw-2841	559	10	7	7	NUM
taxlaw-2841	559	11	:	:	PUNCT
taxlaw-2841	559	12	notwithstanding	notwithstanding	ADP
taxlaw-2841	559	13	the	the	DET
taxlaw-2841	559	14	other	other	ADJ
taxlaw-2841	559	15	provisions	provision	NOUN
taxlaw-2841	559	16	of	of	ADP
taxlaw-2841	559	17	this	this	DET
taxlaw-2841	559	18	convention	convention	NOUN
taxlaw-2841	559	19	,	,	PUNCT
taxlaw-2841	559	20	a	a	DET
taxlaw-2841	559	21	benefit	benefit	NOUN
taxlaw-2841	559	22	under	under	ADP
taxlaw-2841	559	23	this	this	DET
taxlaw-2841	559	24	convention	convention	NOUN
taxlaw-2841	559	25	shall	shall	AUX
taxlaw-2841	559	26	not	not	PART
taxlaw-2841	559	27	be	be	AUX
taxlaw-2841	559	28	granted	grant	VERB
taxlaw-2841	559	29	in	in	ADP
taxlaw-2841	559	30	respect	respect	NOUN
taxlaw-2841	559	31	of	of	ADP
taxlaw-2841	559	32	an	an	DET
taxlaw-2841	559	33	item	item	NOUN
taxlaw-2841	559	34	of	of	ADP
taxlaw-2841	559	35	income	income	NOUN
taxlaw-2841	559	36	or	or	CCONJ
taxlaw-2841	559	37	capital	capital	NOUN
taxlaw-2841	559	38	if	if	SCONJ
taxlaw-2841	559	39	it	it	PRON
taxlaw-2841	559	40	is	be	AUX
taxlaw-2841	559	41	reasonable	reasonable	ADJ
taxlaw-2841	559	42	to	to	PART
taxlaw-2841	559	43	conclude	conclude	VERB
taxlaw-2841	559	44	,	,	PUNCT
taxlaw-2841	559	45	having	have	VERB
taxlaw-2841	559	46	regard	regard	NOUN
taxlaw-2841	559	47	to	to	ADP
taxlaw-2841	559	48	all	all	DET
taxlaw-2841	559	49	relevant	relevant	ADJ
taxlaw-2841	559	50	facts	fact	NOUN
taxlaw-2841	559	51	and	and	CCONJ
taxlaw-2841	559	52	circumstances	circumstance	NOUN
taxlaw-2841	559	53	,	,	PUNCT
taxlaw-2841	559	54	that	that	SCONJ
taxlaw-2841	559	55	obtaining	obtain	VERB
taxlaw-2841	559	56	that	that	DET
taxlaw-2841	559	57	benefit	benefit	NOUN
taxlaw-2841	559	58	was	be	AUX
taxlaw-2841	559	59	one	one	NUM
taxlaw-2841	559	60	of	of	ADP
taxlaw-2841	559	61	the	the	DET
taxlaw-2841	559	62	principal	principal	ADJ
taxlaw-2841	559	63	purposes	purpose	NOUN
taxlaw-2841	559	64	of	of	ADP
taxlaw-2841	559	65	any	any	DET
taxlaw-2841	559	66	arrangement	arrangement	NOUN
taxlaw-2841	559	67	or	or	CCONJ
taxlaw-2841	559	68	transaction	transaction	NOUN
taxlaw-2841	559	69	that	that	PRON
taxlaw-2841	559	70	resulted	result	VERB
taxlaw-2841	559	71	directly	directly	ADV
taxlaw-2841	559	72	or	or	CCONJ
taxlaw-2841	559	73	indirectly	indirectly	ADV
taxlaw-2841	559	74	in	in	ADP
taxlaw-2841	559	75	that	that	DET
taxlaw-2841	559	76	benefit	benefit	NOUN
taxlaw-2841	559	77	,	,	PUNCT
taxlaw-2841	559	78	unless	unless	SCONJ
taxlaw-2841	559	79	it	it	PRON
taxlaw-2841	559	80	is	be	AUX
taxlaw-2841	559	81	established	establish	VERB
taxlaw-2841	559	82	that	that	SCONJ
taxlaw-2841	559	83	granting	grant	VERB
taxlaw-2841	559	84	that	that	DET
taxlaw-2841	559	85	benefit	benefit	NOUN
taxlaw-2841	559	86	in	in	ADP
taxlaw-2841	559	87	these	these	DET
taxlaw-2841	559	88	circumstances	circumstance	NOUN
taxlaw-2841	559	89	would	would	AUX
taxlaw-2841	559	90	be	be	AUX
taxlaw-2841	559	91	in	in	ADP
taxlaw-2841	559	92	accordance	accordance	NOUN
taxlaw-2841	559	93	with	with	ADP
taxlaw-2841	559	94	the	the	DET
taxlaw-2841	559	95	object	object	NOUN
taxlaw-2841	559	96	and	and	CCONJ
taxlaw-2841	559	97	purpose	purpose	NOUN
taxlaw-2841	559	98	of	of	ADP
taxlaw-2841	559	99	the	the	DET
taxlaw-2841	559	100	relevant	relevant	ADJ
taxlaw-2841	559	101	provisions	provision	NOUN
taxlaw-2841	559	102	of	of	ADP
taxlaw-2841	559	103	this	this	PRON
taxlaw-2841	559	104	convention.123	convention.123	X
taxlaw-2841	559	105	i	i	PRON
taxlaw-2841	559	106	clearly	clearly	ADV
taxlaw-2841	559	107	support	support	VERB
taxlaw-2841	559	108	the	the	DET
taxlaw-2841	559	109	general	general	ADJ
taxlaw-2841	559	110	anti	anti	ADJ
taxlaw-2841	559	111	-	-	ADJ
taxlaw-2841	559	112	avoidance	avoidance	ADJ
taxlaw-2841	559	113	rule	rule	NOUN
taxlaw-2841	559	114	,	,	PUNCT
taxlaw-2841	559	115	but	but	CCONJ
taxlaw-2841	559	116	my	my	PRON
taxlaw-2841	559	117	difficulty	difficulty	NOUN
taxlaw-2841	559	118	with	with	ADP
taxlaw-2841	559	119	the	the	DET
taxlaw-2841	559	120	proposed	propose	VERB
taxlaw-2841	559	121	rule	rule	NOUN
taxlaw-2841	559	122	is	be	AUX
taxlaw-2841	559	123	that	that	SCONJ
taxlaw-2841	559	124	the	the	DET
taxlaw-2841	559	125	standard	standard	NOUN
taxlaw-2841	559	126	it	it	PRON
taxlaw-2841	559	127	uses	use	VERB
taxlaw-2841	559	128	is	be	AUX
taxlaw-2841	559	129	based	base	VERB
taxlaw-2841	559	130	on	on	ADP
taxlaw-2841	559	131	“	"	PUNCT
taxlaw-2841	559	132	purpose	purpose	NOUN
taxlaw-2841	559	133	”	"	PUNCT
taxlaw-2841	559	134	and	and	CCONJ
taxlaw-2841	559	135	this	this	DET
taxlaw-2841	559	136	test	test	NOUN
taxlaw-2841	559	137	,	,	PUNCT
taxlaw-2841	559	138	as	as	SCONJ
taxlaw-2841	559	139	the	the	DET
taxlaw-2841	559	140	domestic	domestic	ADJ
taxlaw-2841	559	141	experience	experience	NOUN
taxlaw-2841	559	142	teaches	teach	VERB
taxlaw-2841	559	143	us	we	PRON
taxlaw-2841	559	144	,	,	PUNCT
taxlaw-2841	559	145	necessitates	necessitate	VERB
taxlaw-2841	559	146	a	a	DET
taxlaw-2841	559	147	problematic	problematic	ADJ
taxlaw-2841	559	148	level	level	NOUN
taxlaw-2841	559	149	of	of	ADP
taxlaw-2841	559	150	administrative	administrative	ADJ
taxlaw-2841	559	151	discretion	discretion	NOUN
taxlaw-2841	559	152	and	and	CCONJ
taxlaw-2841	559	153	costly	costly	ADJ
taxlaw-2841	559	154	litigation.124	litigation.124	NUM
taxlaw-2841	559	155	second	second	ADJ
taxlaw-2841	559	156	,	,	PUNCT
taxlaw-2841	559	157	specific	specific	ADJ
taxlaw-2841	559	158	anti	anti	ADJ
taxlaw-2841	559	159	-	-	ADJ
taxlaw-2841	559	160	avoidance	avoidance	ADJ
taxlaw-2841	559	161	rules	rule	NOUN
taxlaw-2841	559	162	:	:	PUNCT
taxlaw-2841	559	163	these	these	DET
taxlaw-2841	559	164	rules	rule	NOUN
taxlaw-2841	559	165	are	be	AUX
taxlaw-2841	559	166	the	the	DET
taxlaw-2841	559	167	core	core	NOUN
taxlaw-2841	559	168	of	of	ADP
taxlaw-2841	559	169	the	the	DET
taxlaw-2841	559	170	oecd	oecd	PROPN
taxlaw-2841	559	171	proposals	proposal	NOUN
taxlaw-2841	559	172	as	as	SCONJ
taxlaw-2841	559	173	they	they	PRON
taxlaw-2841	559	174	target	target	VERB
taxlaw-2841	559	175	specific	specific	ADJ
taxlaw-2841	559	176	and	and	CCONJ
taxlaw-2841	559	177	common	common	ADJ
taxlaw-2841	559	178	channels	channel	NOUN
taxlaw-2841	559	179	used	use	VERB
taxlaw-2841	559	180	to	to	PART
taxlaw-2841	559	181	avoid	avoid	VERB
taxlaw-2841	559	182	taxation	taxation	NOUN
taxlaw-2841	559	183	.	.	PUNCT
taxlaw-2841	560	1	for	for	ADP
taxlaw-2841	560	2	example	example	NOUN
taxlaw-2841	560	3	,	,	PUNCT
taxlaw-2841	560	4	action	action	NOUN
taxlaw-2841	560	5	1	1	NUM
taxlaw-2841	560	6	considers	consider	VERB
taxlaw-2841	560	7	the	the	DET
taxlaw-2841	560	8	addition	addition	NOUN
taxlaw-2841	560	9	of	of	ADP
taxlaw-2841	560	10	“	"	PUNCT
taxlaw-2841	560	11	significant	significant	ADJ
taxlaw-2841	560	12	digital	digital	ADJ
taxlaw-2841	560	13	presence	presence	NOUN
taxlaw-2841	560	14	”	"	PUNCT
taxlaw-2841	560	15	as	as	ADP
taxlaw-2841	560	16	a	a	DET
taxlaw-2841	560	17	nexus	nexus	NOUN
taxlaw-2841	560	18	to	to	PART
taxlaw-2841	560	19	establish	establish	VERB
taxlaw-2841	560	20	source	source	NOUN
taxlaw-2841	560	21	taxation	taxation	NOUN
taxlaw-2841	560	22	in	in	ADP
taxlaw-2841	560	23	a	a	DET
taxlaw-2841	560	24	global	global	ADJ
taxlaw-2841	560	25	digital	digital	PROPN
taxlaw-2841	560	26	economy.125	economy.125	NOUN
taxlaw-2841	560	27	action	action	NOUN
taxlaw-2841	560	28	2	2	NUM
taxlaw-2841	560	29	develops	develop	VERB
taxlaw-2841	560	30	several	several	ADJ
taxlaw-2841	560	31	specific	specific	ADJ
taxlaw-2841	560	32	anti	anti	ADJ
taxlaw-2841	560	33	-	-	ADJ
taxlaw-2841	560	34	avoidance	avoidance	ADJ
taxlaw-2841	560	35	rules	rule	NOUN
taxlaw-2841	560	36	for	for	ADP
taxlaw-2841	560	37	domestic	domestic	ADJ
taxlaw-2841	560	38	law	law	NOUN
taxlaw-2841	560	39	to	to	PART
taxlaw-2841	560	40	neutralize	neutralize	VERB
taxlaw-2841	560	41	the	the	DET
taxlaw-2841	560	42	effect	effect	NOUN
taxlaw-2841	560	43	of	of	ADP
taxlaw-2841	560	44	hybrid	hybrid	ADJ
taxlaw-2841	560	45	mismatch	mismatch	NOUN
taxlaw-2841	560	46	arrangements	arrangement	NOUN
taxlaw-2841	560	47	and	and	CCONJ
taxlaw-2841	560	48	includes	include	VERB
taxlaw-2841	560	49	changes	change	NOUN
taxlaw-2841	560	50	to	to	ADP
taxlaw-2841	560	51	the	the	DET
taxlaw-2841	560	52	oecd	oecd	PROPN
taxlaw-2841	560	53	model	model	PROPN
taxlaw-2841	560	54	tax	tax	PROPN
taxlaw-2841	560	55	convention	convention	NOUN
taxlaw-2841	560	56	to	to	PART
taxlaw-2841	560	57	address	address	VERB
taxlaw-2841	560	58	such	such	ADJ
taxlaw-2841	560	59	122	122	NUM
taxlaw-2841	560	60	the	the	DET
taxlaw-2841	560	61	action	action	NOUN
taxlaw-2841	560	62	plan	plan	NOUN
taxlaw-2841	560	63	included	include	VERB
taxlaw-2841	560	64	15	15	NUM
taxlaw-2841	560	65	actions	action	NOUN
taxlaw-2841	560	66	as	as	SCONJ
taxlaw-2841	560	67	follows	follow	VERB
taxlaw-2841	560	68	:	:	PUNCT
taxlaw-2841	560	69	(	(	PUNCT
taxlaw-2841	560	70	1	1	X
taxlaw-2841	560	71	)	)	PUNCT
taxlaw-2841	560	72	address	address	NOUN
taxlaw-2841	560	73	the	the	DET
taxlaw-2841	560	74	tax	tax	NOUN
taxlaw-2841	560	75	challenges	challenge	NOUN
taxlaw-2841	560	76	of	of	ADP
taxlaw-2841	560	77	the	the	DET
taxlaw-2841	560	78	digital	digital	ADJ
taxlaw-2841	560	79	economy	economy	NOUN
taxlaw-2841	560	80	;	;	PUNCT
taxlaw-2841	560	81	(	(	PUNCT
taxlaw-2841	560	82	2	2	X
taxlaw-2841	560	83	)	)	PUNCT
taxlaw-2841	560	84	neutralize	neutralize	VERB
taxlaw-2841	560	85	the	the	DET
taxlaw-2841	560	86	effects	effect	NOUN
taxlaw-2841	560	87	of	of	ADP
taxlaw-2841	560	88	hybrid	hybrid	ADJ
taxlaw-2841	560	89	mismatch	mismatch	NOUN
taxlaw-2841	560	90	arrangements	arrangement	NOUN
taxlaw-2841	560	91	;	;	PUNCT
taxlaw-2841	560	92	(	(	PUNCT
taxlaw-2841	560	93	3	3	X
taxlaw-2841	560	94	)	)	PUNCT
taxlaw-2841	560	95	strengthen	strengthen	VERB
taxlaw-2841	560	96	cfc	cfc	NOUN
taxlaw-2841	560	97	rules	rule	NOUN
taxlaw-2841	560	98	;	;	PUNCT
taxlaw-2841	560	99	(	(	PUNCT
taxlaw-2841	560	100	4	4	X
taxlaw-2841	560	101	)	)	PUNCT
taxlaw-2841	560	102	limit	limit	NOUN
taxlaw-2841	560	103	base	base	NOUN
taxlaw-2841	560	104	erosion	erosion	NOUN
taxlaw-2841	560	105	via	via	ADP
taxlaw-2841	560	106	interest	interest	NOUN
taxlaw-2841	560	107	deductions	deduction	NOUN
taxlaw-2841	560	108	and	and	CCONJ
taxlaw-2841	560	109	other	other	ADJ
taxlaw-2841	560	110	financial	financial	ADJ
taxlaw-2841	560	111	payments	payment	NOUN
taxlaw-2841	560	112	;	;	PUNCT
taxlaw-2841	560	113	(	(	PUNCT
taxlaw-2841	560	114	5	5	X
taxlaw-2841	560	115	)	)	PUNCT
taxlaw-2841	560	116	counter	counter	NOUN
taxlaw-2841	560	117	harmful	harmful	ADJ
taxlaw-2841	560	118	tax	tax	NOUN
taxlaw-2841	560	119	practices	practice	NOUN
taxlaw-2841	560	120	more	more	ADV
taxlaw-2841	560	121	effectively	effectively	ADV
taxlaw-2841	560	122	,	,	PUNCT
taxlaw-2841	560	123	taking	take	VERB
taxlaw-2841	560	124	into	into	ADP
taxlaw-2841	560	125	account	account	NOUN
taxlaw-2841	560	126	transparency	transparency	NOUN
taxlaw-2841	560	127	and	and	CCONJ
taxlaw-2841	560	128	substance	substance	NOUN
taxlaw-2841	560	129	;	;	PUNCT
taxlaw-2841	560	130	(	(	PUNCT
taxlaw-2841	560	131	6	6	X
taxlaw-2841	560	132	)	)	PUNCT
taxlaw-2841	560	133	prevent	prevent	NOUN
taxlaw-2841	560	134	treaty	treaty	NOUN
taxlaw-2841	560	135	abuse	abuse	NOUN
taxlaw-2841	560	136	;	;	PUNCT
taxlaw-2841	560	137	(	(	PUNCT
taxlaw-2841	560	138	7	7	X
taxlaw-2841	560	139	)	)	PUNCT
taxlaw-2841	560	140	prevent	prevent	VERB
taxlaw-2841	560	141	the	the	DET
taxlaw-2841	560	142	artificial	artificial	ADJ
taxlaw-2841	560	143	avoidance	avoidance	NOUN
taxlaw-2841	560	144	of	of	ADP
taxlaw-2841	560	145	pe	pe	PROPN
taxlaw-2841	560	146	status	status	NOUN
taxlaw-2841	560	147	;	;	PUNCT
taxlaw-2841	560	148	(	(	PUNCT
taxlaw-2841	560	149	8,9,10	8,9,10	NUM
taxlaw-2841	560	150	)	)	PUNCT
taxlaw-2841	560	151	assure	assure	NOUN
taxlaw-2841	560	152	that	that	SCONJ
taxlaw-2841	560	153	the	the	DET
taxlaw-2841	560	154	transfer	transfer	NOUN
taxlaw-2841	560	155	pricing	pricing	NOUN
taxlaw-2841	560	156	outcomes	outcome	NOUN
taxlaw-2841	560	157	are	be	AUX
taxlaw-2841	560	158	in	in	ADP
taxlaw-2841	560	159	line	line	NOUN
taxlaw-2841	560	160	with	with	ADP
taxlaw-2841	560	161	value	value	NOUN
taxlaw-2841	560	162	creation	creation	NOUN
taxlaw-2841	560	163	;	;	PUNCT
taxlaw-2841	560	164	(	(	PUNCT
taxlaw-2841	560	165	11	11	X
taxlaw-2841	560	166	)	)	PUNCT
taxlaw-2841	560	167	establish	establish	VERB
taxlaw-2841	560	168	methodologies	methodology	NOUN
taxlaw-2841	560	169	to	to	PART
taxlaw-2841	560	170	collect	collect	VERB
taxlaw-2841	560	171	and	and	CCONJ
taxlaw-2841	560	172	analyze	analyze	VERB
taxlaw-2841	560	173	data	datum	NOUN
taxlaw-2841	560	174	on	on	ADP
taxlaw-2841	560	175	beps	bep	NOUN
taxlaw-2841	560	176	and	and	CCONJ
taxlaw-2841	560	177	the	the	DET
taxlaw-2841	560	178	actions	action	NOUN
taxlaw-2841	560	179	to	to	PART
taxlaw-2841	560	180	address	address	VERB
taxlaw-2841	560	181	it	it	PRON
taxlaw-2841	560	182	;	;	PUNCT
taxlaw-2841	560	183	(	(	PUNCT
taxlaw-2841	560	184	12	12	X
taxlaw-2841	560	185	)	)	PUNCT
taxlaw-2841	560	186	require	require	VERB
taxlaw-2841	560	187	taxpayers	taxpayer	NOUN
taxlaw-2841	560	188	to	to	PART
taxlaw-2841	560	189	disclose	disclose	VERB
taxlaw-2841	560	190	their	their	PRON
taxlaw-2841	560	191	aggressive	aggressive	ADJ
taxlaw-2841	560	192	tax	tax	NOUN
taxlaw-2841	560	193	planning	planning	NOUN
taxlaw-2841	560	194	arrangements	arrangement	NOUN
taxlaw-2841	560	195	;	;	PUNCT
taxlaw-2841	560	196	(	(	PUNCT
taxlaw-2841	560	197	13	13	NUM
taxlaw-2841	560	198	)	)	PUNCT
taxlaw-2841	560	199	re	re	VERB
taxlaw-2841	560	200	-	-	NOUN
taxlaw-2841	560	201	examine	examine	ADJ
taxlaw-2841	560	202	transfer	transfer	NOUN
taxlaw-2841	560	203	pricing	pricing	NOUN
taxlaw-2841	560	204	documentation	documentation	NOUN
taxlaw-2841	560	205	;	;	PUNCT
taxlaw-2841	560	206	(	(	PUNCT
taxlaw-2841	560	207	14	14	X
taxlaw-2841	560	208	)	)	PUNCT
taxlaw-2841	560	209	make	make	VERB
taxlaw-2841	560	210	dispute	dispute	NOUN
taxlaw-2841	560	211	resolution	resolution	NOUN
taxlaw-2841	560	212	mechanisms	mechanism	VERB
taxlaw-2841	560	213	more	more	ADV
taxlaw-2841	560	214	effective	effective	ADJ
taxlaw-2841	560	215	;	;	PUNCT
taxlaw-2841	560	216	(	(	PUNCT
taxlaw-2841	560	217	15	15	X
taxlaw-2841	560	218	)	)	PUNCT
taxlaw-2841	560	219	develop	develop	VERB
taxlaw-2841	560	220	a	a	DET
taxlaw-2841	560	221	multilateral	multilateral	ADJ
taxlaw-2841	560	222	instrument	instrument	NOUN
taxlaw-2841	560	223	.	.	PUNCT
taxlaw-2841	561	1	action	action	NOUN
taxlaw-2841	561	2	plan	plan	NOUN
taxlaw-2841	561	3	supra	supra	PROPN
taxlaw-2841	561	4	note	note	PROPN
taxlaw-2841	561	5	121	121	NUM
taxlaw-2841	561	6	at	at	ADP
taxlaw-2841	561	7	14	14	NUM
taxlaw-2841	561	8	-	-	SYM
taxlaw-2841	561	9	24	24	NUM
taxlaw-2841	561	10	.	.	PUNCT
taxlaw-2841	561	11	123	123	NUM
taxlaw-2841	561	12	preventing	prevent	VERB
taxlaw-2841	561	13	the	the	DET
taxlaw-2841	561	14	granting	granting	NOUN
taxlaw-2841	561	15	of	of	ADP
taxlaw-2841	561	16	treaty	treaty	NOUN
taxlaw-2841	561	17	benefits	benefit	NOUN
taxlaw-2841	561	18	in	in	ADP
taxlaw-2841	561	19	inappropriate	inappropriate	ADJ
taxlaw-2841	561	20	circumstances	circumstance	NOUN
taxlaw-2841	561	21	,	,	PUNCT
taxlaw-2841	561	22	oecd	oecd	PROPN
taxlaw-2841	561	23	publishing	publishing	NOUN
taxlaw-2841	561	24	(	(	PUNCT
taxlaw-2841	561	25	2014	2014	NUM
taxlaw-2841	561	26	)	)	PUNCT
taxlaw-2841	561	27	,	,	PUNCT
taxlaw-2841	561	28	at	at	ADP
taxlaw-2841	561	29	66	66	NUM
taxlaw-2841	561	30	.	.	PUNCT
taxlaw-2841	562	1	124	124	NUM
taxlaw-2841	562	2	see	see	VERB
taxlaw-2841	562	3	hm	hm	INTJ
taxlaw-2841	562	4	revenue	revenue	NOUN
taxlaw-2841	562	5	&	&	CCONJ
taxlaw-2841	562	6	customs	customs	PROPN
taxlaw-2841	562	7	v.	v.	ADP
taxlaw-2841	562	8	mayes	mayes	PROPN
taxlaw-2841	563	1	[	[	X
taxlaw-2841	563	2	2011	2011	NUM
taxlaw-2841	563	3	]	]	SYM
taxlaw-2841	563	4	ewca	ewca	PROPN
taxlaw-2841	563	5	(	(	PUNCT
taxlaw-2841	563	6	civ	civ	NOUN
taxlaw-2841	563	7	)	)	PUNCT
taxlaw-2841	563	8	407	407	NUM
taxlaw-2841	563	9	;	;	PUNCT
taxlaw-2841	563	10	macniven	macniven	NOUN
taxlaw-2841	563	11	v.	v.	ADP
taxlaw-2841	563	12	westmoreland	westmoreland	PROPN
taxlaw-2841	563	13	invs	invs	PROPN
taxlaw-2841	563	14	.	.	PUNCT
taxlaw-2841	564	1	ltd	ltd	PROPN
taxlaw-2841	564	2	.	.	PUNCT
taxlaw-2841	565	1	[	[	X
taxlaw-2841	565	2	2001	2001	NUM
taxlaw-2841	565	3	]	]	PUNCT
taxlaw-2841	565	4	ukhl	ukhl	NOUN
taxlaw-2841	565	5	6	6	NUM
taxlaw-2841	565	6	.	.	PUNCT
taxlaw-2841	565	7	;	;	PUNCT
taxlaw-2841	566	1	w.t	w.t	PROPN
taxlaw-2841	566	2	.	.	PROPN
taxlaw-2841	566	3	ramsay	ramsay	PROPN
taxlaw-2841	566	4	ltd	ltd	PROPN
taxlaw-2841	567	1	v.	v.	ADP
taxlaw-2841	567	2	inland	inland	PROPN
taxlaw-2841	567	3	revenue	revenue	NOUN
taxlaw-2841	567	4	comm’rs	comm’rs	PROPN
taxlaw-2841	567	5	.	.	PUNCT
taxlaw-2841	568	1	[	[	X
taxlaw-2841	568	2	1982	1982	NUM
taxlaw-2841	568	3	]	]	PUNCT
taxlaw-2841	568	4	stc	stc	NOUN
taxlaw-2841	568	5	174	174	NUM
taxlaw-2841	568	6	.	.	PUNCT
taxlaw-2841	568	7	;	;	PUNCT
taxlaw-2841	568	8	antony	antony	PROPN
taxlaw-2841	568	9	seely	seely	PROPN
taxlaw-2841	568	10	,	,	PUNCT
taxlaw-2841	568	11	tax	tax	NOUN
taxlaw-2841	568	12	avoidance	avoidance	NOUN
taxlaw-2841	568	13	:	:	PUNCT
taxlaw-2841	568	14	a	a	DET
taxlaw-2841	568	15	general	general	ADJ
taxlaw-2841	568	16	anti	anti	ADJ
taxlaw-2841	568	17	-	-	ADJ
taxlaw-2841	568	18	abuse	abuse	ADJ
taxlaw-2841	568	19	rule	rule	NOUN
taxlaw-2841	568	20	,	,	PUNCT
taxlaw-2841	568	21	house	house	NOUN
taxlaw-2841	568	22	of	of	ADP
taxlaw-2841	568	23	commons	commons	PROPN
taxlaw-2841	568	24	library	library	NOUN
taxlaw-2841	568	25	,	,	PUNCT
taxlaw-2841	568	26	briefing	brief	VERB
taxlaw-2841	568	27	paper	paper	NOUN
taxlaw-2841	568	28	number	number	NOUN
taxlaw-2841	568	29	06265	06265	NUM
taxlaw-2841	568	30	,	,	PUNCT
taxlaw-2841	568	31	at	at	ADP
taxlaw-2841	568	32	27	27	NUM
taxlaw-2841	568	33	-	-	SYM
taxlaw-2841	568	34	33	33	NUM
taxlaw-2841	568	35	(	(	PUNCT
taxlaw-2841	568	36	2016	2016	NUM
taxlaw-2841	568	37	)	)	PUNCT
taxlaw-2841	568	38	,	,	PUNCT
taxlaw-2841	568	39	http://researchbriefings.parliament.uk/researchbriefing/summary/sn06265	http://researchbriefings.parliament.uk/researchbriefing/summary/sn06265	X
taxlaw-2841	568	40	[	[	X
taxlaw-2841	568	41	http://perma.cc/h88t-fpuc	http://perma.cc/h88t-fpuc	PROPN
taxlaw-2841	568	42	]	]	PUNCT
taxlaw-2841	568	43	.	.	PUNCT
taxlaw-2841	569	1	125	125	NUM
taxlaw-2841	569	2	addressing	address	VERB
taxlaw-2841	569	3	the	the	DET
taxlaw-2841	569	4	tax	tax	NOUN
taxlaw-2841	569	5	challenges	challenge	NOUN
taxlaw-2841	569	6	of	of	ADP
taxlaw-2841	569	7	the	the	DET
taxlaw-2841	569	8	digital	digital	ADJ
taxlaw-2841	569	9	economy	economy	NOUN
taxlaw-2841	569	10	,	,	PUNCT
taxlaw-2841	569	11	oecd	oecd	PROPN
taxlaw-2841	569	12	publishing	publishing	NOUN
taxlaw-2841	569	13	(	(	PUNCT
taxlaw-2841	569	14	2014	2014	NUM
taxlaw-2841	569	15	)	)	PUNCT
taxlaw-2841	569	16	,	,	PUNCT
taxlaw-2841	569	17	http://www.oecd.org/ctp/addressing-the-tax-challenges-of-the-digital-economy-9789264218789-en.htm	http://www.oecd.org/ctp/addressing-the-tax-challenges-of-the-digital-economy-9789264218789-en.htm	PROPN
taxlaw-2841	570	1	[	[	X
taxlaw-2841	570	2	http://perma.cc/kbv2-b5vb	http://perma.cc/kbv2-b5vb	X
taxlaw-2841	570	3	]	]	X
taxlaw-2841	570	4	.	.	PUNCT
taxlaw-2841	571	1	for	for	ADP
taxlaw-2841	571	2	further	further	ADJ
taxlaw-2841	571	3	discussion	discussion	NOUN
taxlaw-2841	571	4	of	of	ADP
taxlaw-2841	571	5	e	e	NOUN
taxlaw-2841	571	6	-	-	PROPN
taxlaw-2841	571	7	commerce	commerce	NOUN
taxlaw-2841	571	8	taxation	taxation	NOUN
taxlaw-2841	571	9	,	,	PUNCT
taxlaw-2841	571	10	see	see	VERB
taxlaw-2841	571	11	rifat	rifat	PROPN
taxlaw-2841	571	12	azam	azam	PROPN
taxlaw-2841	571	13	,	,	PUNCT
taxlaw-2841	571	14	global	global	ADJ
taxlaw-2841	571	15	taxation	taxation	NOUN
taxlaw-2841	571	16	of	of	ADP
taxlaw-2841	571	17	cross	cross	ADJ
taxlaw-2841	571	18	-	-	ADJ
taxlaw-2841	571	19	border	border	ADJ
taxlaw-2841	571	20	e	e	PROPN
taxlaw-2841	571	21	-	-	NOUN
taxlaw-2841	571	22	commerce	commerce	NOUN
taxlaw-2841	571	23	income	income	NOUN
taxlaw-2841	571	24	,	,	PUNCT
taxlaw-2841	571	25	31	31	NUM
taxlaw-2841	571	26	va	va	NOUN
taxlaw-2841	571	27	.	.	PUNCT
taxlaw-2841	571	28	tax	tax	PROPN
taxlaw-2841	571	29	rev	rev	PROPN
taxlaw-2841	571	30	.	.	PROPN
taxlaw-2841	572	1	639	639	NUM
taxlaw-2841	572	2	(	(	PUNCT
taxlaw-2841	572	3	2012	2012	NUM
taxlaw-2841	572	4	)	)	PUNCT
taxlaw-2841	572	5	;	;	PUNCT
taxlaw-2841	573	1	rifat	rifat	PROPN
taxlaw-2841	573	2	azam	azam	PROPN
taxlaw-2841	573	3	,	,	PUNCT
taxlaw-2841	573	4	e	e	PROPN
taxlaw-2841	573	5	-	-	PROPN
taxlaw-2841	573	6	commerce	commerce	NOUN
taxlaw-2841	573	7	taxation	taxation	NOUN
taxlaw-2841	573	8	and	and	CCONJ
taxlaw-2841	573	9	cyberspace	cyberspace	NOUN
taxlaw-2841	573	10	law	law	NOUN
taxlaw-2841	573	11	:	:	PUNCT
taxlaw-2841	573	12	the	the	DET
taxlaw-2841	573	13	integrative	integrative	ADJ
taxlaw-2841	573	14	adaptation	adaptation	NOUN
taxlaw-2841	573	15	model	model	NOUN
taxlaw-2841	573	16	,	,	PUNCT
taxlaw-2841	573	17	12(5	12(5	NUM
taxlaw-2841	573	18	)	)	PUNCT
taxlaw-2841	573	19	va	va	NOUN
taxlaw-2841	573	20	.	.	PUNCT
taxlaw-2841	574	1	j.l	j.l	PROPN
taxlaw-2841	574	2	.	.	PROPN
taxlaw-2841	574	3	&	&	CCONJ
taxlaw-2841	574	4	tech	tech	PROPN
taxlaw-2841	574	5	.	.	PUNCT
taxlaw-2841	575	1	1	1	NUM
taxlaw-2841	575	2	(	(	PUNCT
taxlaw-2841	575	3	2007	2007	NUM
taxlaw-2841	575	4	)	)	PUNCT
taxlaw-2841	575	5	;	;	PUNCT
taxlaw-2841	575	6	reuven	reuven	VERB
taxlaw-2841	575	7	avi	avi	PROPN
taxlaw-2841	575	8	-	-	PUNCT
taxlaw-2841	575	9	yonah	yonah	ADJ
taxlaw-2841	575	10	,	,	PUNCT
taxlaw-2841	575	11	international	international	ADJ
taxlaw-2841	575	12	taxation	taxation	NOUN
taxlaw-2841	575	13	of	of	ADP
taxlaw-2841	575	14	electronic	electronic	ADJ
taxlaw-2841	575	15	commerce	commerce	NOUN
taxlaw-2841	575	16	,	,	PUNCT
taxlaw-2841	575	17	52	52	NUM
taxlaw-2841	575	18	tax	tax	NOUN
taxlaw-2841	575	19	l.	l.	PROPN
taxlaw-2841	575	20	rev	rev	PROPN
taxlaw-2841	575	21	.	.	PROPN
taxlaw-2841	576	1	507	507	NUM
taxlaw-2841	576	2	(	(	PUNCT
taxlaw-2841	576	3	1996	1996	NUM
taxlaw-2841	576	4	-	-	SYM
taxlaw-2841	576	5	1997	1997	NUM
taxlaw-2841	576	6	)	)	PUNCT
taxlaw-2841	576	7	;	;	PUNCT
taxlaw-2841	576	8	orly	orly	PROPN
taxlaw-2841	576	9	mazur	mazur	PROPN
taxlaw-2841	576	10	,	,	PUNCT
taxlaw-2841	576	11	taxing	tax	VERB
taxlaw-2841	576	12	the	the	DET
taxlaw-2841	576	13	cloud	cloud	NOUN
taxlaw-2841	576	14	,	,	PUNCT
taxlaw-2841	576	15	103	103	NUM
taxlaw-2841	576	16	cal	cal	NOUN
taxlaw-2841	576	17	.	.	PUNCT
taxlaw-2841	577	1	l.	l.	PROPN
taxlaw-2841	577	2	rev	rev	PROPN
taxlaw-2841	577	3	.	.	PROPN
taxlaw-2841	577	4	1	1	NUM
taxlaw-2841	577	5	(	(	PUNCT
taxlaw-2841	577	6	2015	2015	NUM
taxlaw-2841	577	7	)	)	PUNCT
taxlaw-2841	577	8	.	.	PUNCT
taxlaw-2841	578	1	2017	2017	NUM
taxlaw-2841	578	2	]	]	PUNCT
taxlaw-2841	578	3	minimum	minimum	ADJ
taxlaw-2841	578	4	global	global	ADJ
taxlaw-2841	578	5	effective	effective	ADJ
taxlaw-2841	578	6	corporate	corporate	ADJ
taxlaw-2841	578	7	tax	tax	NOUN
taxlaw-2841	578	8	rate	rate	NOUN
taxlaw-2841	578	9	33	33	NUM
taxlaw-2841	578	10	arrangements.126	arrangements.126	NOUN
taxlaw-2841	578	11	action	action	NOUN
taxlaw-2841	578	12	3	3	NUM
taxlaw-2841	578	13	considers	consider	VERB
taxlaw-2841	578	14	many	many	ADJ
taxlaw-2841	578	15	options	option	NOUN
taxlaw-2841	578	16	for	for	ADP
taxlaw-2841	578	17	the	the	DET
taxlaw-2841	578	18	design	design	NOUN
taxlaw-2841	578	19	of	of	ADP
taxlaw-2841	578	20	cfc	cfc	PROPN
taxlaw-2841	578	21	rules	rule	NOUN
taxlaw-2841	578	22	that	that	PRON
taxlaw-2841	578	23	would	would	AUX
taxlaw-2841	578	24	prevent	prevent	VERB
taxlaw-2841	578	25	beps	bep	NOUN
taxlaw-2841	578	26	and	and	CCONJ
taxlaw-2841	578	27	puts	put	VERB
taxlaw-2841	578	28	forth	forth	ADV
taxlaw-2841	578	29	some	some	DET
taxlaw-2841	578	30	recommendations	recommendation	NOUN
taxlaw-2841	578	31	on	on	ADP
taxlaw-2841	578	32	the	the	DET
taxlaw-2841	578	33	“	"	PUNCT
taxlaw-2841	578	34	building	building	NOUN
taxlaw-2841	578	35	blocks	block	NOUN
taxlaw-2841	578	36	”	"	PUNCT
taxlaw-2841	578	37	that	that	PRON
taxlaw-2841	578	38	are	be	AUX
taxlaw-2841	578	39	necessary	necessary	ADJ
taxlaw-2841	578	40	for	for	ADP
taxlaw-2841	578	41	effective	effective	ADJ
taxlaw-2841	578	42	cfc	cfc	NOUN
taxlaw-2841	578	43	rules.127	rules.127	NOUN
taxlaw-2841	578	44	in	in	ADP
taxlaw-2841	578	45	action	action	NOUN
taxlaw-2841	578	46	4	4	NUM
taxlaw-2841	578	47	,	,	PUNCT
taxlaw-2841	578	48	the	the	DET
taxlaw-2841	578	49	oecd	oecd	PROPN
taxlaw-2841	578	50	proposes	propose	VERB
taxlaw-2841	578	51	to	to	PART
taxlaw-2841	578	52	set	set	VERB
taxlaw-2841	578	53	general	general	ADJ
taxlaw-2841	578	54	interest	interest	NOUN
taxlaw-2841	578	55	limitation	limitation	NOUN
taxlaw-2841	578	56	rules	rule	NOUN
taxlaw-2841	578	57	which	which	PRON
taxlaw-2841	578	58	limit	limit	VERB
taxlaw-2841	578	59	interest	interest	NOUN
taxlaw-2841	578	60	deductibility	deductibility	NOUN
taxlaw-2841	578	61	either	either	CCONJ
taxlaw-2841	578	62	by	by	ADP
taxlaw-2841	578	63	fixed	fix	VERB
taxlaw-2841	578	64	ratio	ratio	NOUN
taxlaw-2841	578	65	or	or	CCONJ
taxlaw-2841	578	66	group	group	NOUN
taxlaw-2841	578	67	ratio	ratio	NOUN
taxlaw-2841	578	68	,	,	PUNCT
taxlaw-2841	578	69	as	as	SCONJ
taxlaw-2841	578	70	already	already	ADV
taxlaw-2841	578	71	used	use	VERB
taxlaw-2841	578	72	or	or	CCONJ
taxlaw-2841	578	73	experienced	experience	VERB
taxlaw-2841	578	74	by	by	ADP
taxlaw-2841	578	75	some	some	DET
taxlaw-2841	578	76	countries.128	countries.128	NOUN
taxlaw-2841	578	77	third	third	ADJ
taxlaw-2841	578	78	,	,	PUNCT
taxlaw-2841	578	79	disclosure	disclosure	NOUN
taxlaw-2841	578	80	and	and	CCONJ
taxlaw-2841	578	81	transparency	transparency	NOUN
taxlaw-2841	578	82	rules	rule	NOUN
taxlaw-2841	578	83	:	:	PUNCT
taxlaw-2841	578	84	the	the	DET
taxlaw-2841	578	85	oecd	oecd	PROPN
taxlaw-2841	578	86	uses	use	VERB
taxlaw-2841	578	87	disclosure	disclosure	NOUN
taxlaw-2841	578	88	and	and	CCONJ
taxlaw-2841	578	89	transparency	transparency	NOUN
taxlaw-2841	578	90	as	as	ADP
taxlaw-2841	578	91	an	an	DET
taxlaw-2841	578	92	important	important	ADJ
taxlaw-2841	578	93	regulatory	regulatory	ADJ
taxlaw-2841	578	94	tool	tool	NOUN
taxlaw-2841	578	95	in	in	ADP
taxlaw-2841	578	96	coping	cope	VERB
taxlaw-2841	578	97	with	with	ADP
taxlaw-2841	578	98	beps	bep	NOUN
taxlaw-2841	578	99	.	.	PUNCT
taxlaw-2841	579	1	action	action	NOUN
taxlaw-2841	579	2	12	12	NUM
taxlaw-2841	579	3	provides	provide	VERB
taxlaw-2841	579	4	a	a	DET
taxlaw-2841	579	5	modular	modular	ADJ
taxlaw-2841	579	6	framework	framework	NOUN
taxlaw-2841	579	7	that	that	PRON
taxlaw-2841	579	8	enables	enable	VERB
taxlaw-2841	579	9	countries	country	NOUN
taxlaw-2841	579	10	without	without	ADP
taxlaw-2841	579	11	mandatory	mandatory	ADJ
taxlaw-2841	579	12	disclosure	disclosure	NOUN
taxlaw-2841	579	13	rules	rule	NOUN
taxlaw-2841	579	14	to	to	PART
taxlaw-2841	579	15	design	design	VERB
taxlaw-2841	579	16	a	a	DET
taxlaw-2841	579	17	regime	regime	NOUN
taxlaw-2841	579	18	that	that	PRON
taxlaw-2841	579	19	fits	fit	VERB
taxlaw-2841	579	20	their	their	PRON
taxlaw-2841	579	21	need	need	NOUN
taxlaw-2841	579	22	to	to	PART
taxlaw-2841	579	23	obtain	obtain	VERB
taxlaw-2841	579	24	early	early	ADJ
taxlaw-2841	579	25	information	information	NOUN
taxlaw-2841	579	26	on	on	ADP
taxlaw-2841	579	27	potentially	potentially	ADV
taxlaw-2841	579	28	aggressive	aggressive	ADJ
taxlaw-2841	579	29	or	or	CCONJ
taxlaw-2841	579	30	abusive	abusive	ADJ
taxlaw-2841	579	31	tax	tax	NOUN
taxlaw-2841	579	32	planning	planning	NOUN
taxlaw-2841	579	33	schemes	scheme	NOUN
taxlaw-2841	579	34	and	and	CCONJ
taxlaw-2841	579	35	their	their	PRON
taxlaw-2841	579	36	users.129	users.129	NOUN
taxlaw-2841	579	37	the	the	DET
taxlaw-2841	579	38	country	country	NOUN
taxlaw-2841	579	39	-	-	PUNCT
taxlaw-2841	579	40	by	by	ADP
taxlaw-2841	579	41	-	-	PUNCT
taxlaw-2841	579	42	country	country	NOUN
taxlaw-2841	579	43	reporting	report	VERB
taxlaw-2841	579	44	under	under	ADP
taxlaw-2841	579	45	action	action	NOUN
taxlaw-2841	579	46	13	13	NUM
taxlaw-2841	579	47	is	be	AUX
taxlaw-2841	579	48	a	a	DET
taxlaw-2841	579	49	new	new	ADJ
taxlaw-2841	579	50	regime	regime	NOUN
taxlaw-2841	579	51	that	that	PRON
taxlaw-2841	579	52	imposes	impose	VERB
taxlaw-2841	579	53	a	a	DET
taxlaw-2841	579	54	duty	duty	NOUN
taxlaw-2841	579	55	on	on	ADP
taxlaw-2841	579	56	multinationals	multinational	NOUN
taxlaw-2841	579	57	to	to	PART
taxlaw-2841	579	58	report	report	VERB
taxlaw-2841	579	59	annually	annually	ADV
taxlaw-2841	579	60	,	,	PUNCT
taxlaw-2841	579	61	and	and	CCONJ
taxlaw-2841	579	62	for	for	ADP
taxlaw-2841	579	63	each	each	DET
taxlaw-2841	579	64	jurisdiction	jurisdiction	NOUN
taxlaw-2841	579	65	in	in	ADP
taxlaw-2841	579	66	which	which	PRON
taxlaw-2841	579	67	they	they	PRON
taxlaw-2841	579	68	do	do	VERB
taxlaw-2841	579	69	business	business	NOUN
taxlaw-2841	579	70	,	,	PUNCT
taxlaw-2841	579	71	the	the	DET
taxlaw-2841	579	72	amount	amount	NOUN
taxlaw-2841	579	73	of	of	ADP
taxlaw-2841	579	74	revenue	revenue	NOUN
taxlaw-2841	579	75	,	,	PUNCT
taxlaw-2841	579	76	profit	profit	NOUN
taxlaw-2841	579	77	before	before	ADP
taxlaw-2841	579	78	income	income	NOUN
taxlaw-2841	579	79	tax	tax	NOUN
taxlaw-2841	579	80	,	,	PUNCT
taxlaw-2841	579	81	and	and	CCONJ
taxlaw-2841	579	82	income	income	NOUN
taxlaw-2841	579	83	tax	tax	NOUN
taxlaw-2841	579	84	paid	pay	VERB
taxlaw-2841	579	85	and	and	CCONJ
taxlaw-2841	579	86	accrued	accrue	VERB
taxlaw-2841	579	87	.	.	PUNCT
taxlaw-2841	580	1	multinationals	multinational	NOUN
taxlaw-2841	580	2	are	be	AUX
taxlaw-2841	580	3	also	also	ADV
taxlaw-2841	580	4	required	require	VERB
taxlaw-2841	580	5	to	to	PART
taxlaw-2841	580	6	report	report	VERB
taxlaw-2841	580	7	their	their	PRON
taxlaw-2841	580	8	total	total	ADJ
taxlaw-2841	580	9	employment	employment	NOUN
taxlaw-2841	580	10	,	,	PUNCT
taxlaw-2841	580	11	capital	capital	NOUN
taxlaw-2841	580	12	,	,	PUNCT
taxlaw-2841	581	1	retained	retain	VERB
taxlaw-2841	581	2	earnings	earning	NOUN
taxlaw-2841	581	3	,	,	PUNCT
taxlaw-2841	581	4	and	and	CCONJ
taxlaw-2841	581	5	tangible	tangible	ADJ
taxlaw-2841	581	6	assets	asset	NOUN
taxlaw-2841	581	7	in	in	ADP
taxlaw-2841	581	8	each	each	DET
taxlaw-2841	581	9	tax	tax	NOUN
taxlaw-2841	581	10	jurisdiction	jurisdiction	NOUN
taxlaw-2841	581	11	and	and	CCONJ
taxlaw-2841	581	12	to	to	PART
taxlaw-2841	581	13	describe	describe	VERB
taxlaw-2841	581	14	the	the	DET
taxlaw-2841	581	15	structure	structure	NOUN
taxlaw-2841	581	16	and	and	CCONJ
taxlaw-2841	581	17	business	business	NOUN
taxlaw-2841	581	18	activities	activity	NOUN
taxlaw-2841	581	19	of	of	ADP
taxlaw-2841	581	20	each	each	DET
taxlaw-2841	581	21	entity	entity	NOUN
taxlaw-2841	581	22	in	in	ADP
taxlaw-2841	581	23	the	the	DET
taxlaw-2841	581	24	jurisdiction	jurisdiction	NOUN
taxlaw-2841	581	25	.	.	PUNCT
taxlaw-2841	582	1	the	the	DET
taxlaw-2841	582	2	oecd	oecd	PROPN
taxlaw-2841	582	3	report	report	NOUN
taxlaw-2841	582	4	includes	include	VERB
taxlaw-2841	582	5	a	a	DET
taxlaw-2841	582	6	model	model	NOUN
taxlaw-2841	582	7	template130	template130	PROPN
taxlaw-2841	582	8	for	for	ADP
taxlaw-2841	582	9	the	the	DET
taxlaw-2841	582	10	country	country	NOUN
taxlaw-2841	582	11	-	-	PUNCT
taxlaw-2841	582	12	by	by	ADP
taxlaw-2841	582	13	-	-	PUNCT
taxlaw-2841	582	14	country	country	NOUN
taxlaw-2841	582	15	report.131	report.131	VERB
taxlaw-2841	582	16	126	126	NUM
taxlaw-2841	582	17	neutralising	neutralise	VERB
taxlaw-2841	582	18	the	the	DET
taxlaw-2841	582	19	effects	effect	NOUN
taxlaw-2841	582	20	of	of	ADP
taxlaw-2841	582	21	hybrid	hybrid	ADJ
taxlaw-2841	582	22	mismatch	mismatch	NOUN
taxlaw-2841	582	23	arrangements	arrangement	NOUN
taxlaw-2841	582	24	,	,	PUNCT
taxlaw-2841	582	25	oecd	oecd	PROPN
taxlaw-2841	582	26	publishing	publishing	NOUN
taxlaw-2841	582	27	(	(	PUNCT
taxlaw-2841	582	28	2014	2014	NUM
taxlaw-2841	582	29	)	)	PUNCT
taxlaw-2841	582	30	,	,	PUNCT
taxlaw-2841	582	31	http://www.oecd.org/tax/neutralising-the-effects-of-hybrid-mismatch-arrangements-action-2-2015-finalreport-9789264241138-en.htm	http://www.oecd.org/tax/neutralising-the-effects-of-hybrid-mismatch-arrangements-action-2-2015-finalreport-9789264241138-en.htm	X
taxlaw-2841	583	1	[	[	X
taxlaw-2841	583	2	http://perma.cc/9ppg-a8xr	http://perma.cc/9ppg-a8xr	NOUN
taxlaw-2841	583	3	]	]	X
taxlaw-2841	583	4	.	.	PUNCT
taxlaw-2841	584	1	127	127	NUM
taxlaw-2841	584	2	designing	design	VERB
taxlaw-2841	584	3	effective	effective	ADJ
taxlaw-2841	584	4	controlled	control	VERB
taxlaw-2841	584	5	foreign	foreign	ADJ
taxlaw-2841	584	6	company	company	NOUN
taxlaw-2841	584	7	rules	rule	NOUN
taxlaw-2841	584	8	,	,	PUNCT
taxlaw-2841	584	9	action	action	NOUN
taxlaw-2841	584	10	3	3	NUM
taxlaw-2841	584	11	2015	2015	NUM
taxlaw-2841	584	12	final	final	ADJ
taxlaw-2841	584	13	report	report	NOUN
taxlaw-2841	584	14	,	,	PUNCT
taxlaw-2841	584	15	oecd	oecd	PROPN
taxlaw-2841	584	16	publishing	publishing	NOUN
taxlaw-2841	584	17	,	,	PUNCT
taxlaw-2841	584	18	paris	paris	PROPN
taxlaw-2841	584	19	(	(	PUNCT
taxlaw-2841	584	20	2015	2015	NUM
taxlaw-2841	584	21	)	)	PUNCT
taxlaw-2841	584	22	,	,	PUNCT
taxlaw-2841	584	23	http://www.oecd.org/tax/designing-effective-controlled-foreign-company-rulesaction-3-2015-final-report-9789264241152-en.htm	http://www.oecd.org/tax/designing-effective-controlled-foreign-company-rulesaction-3-2015-final-report-9789264241152-en.htm	VERB
taxlaw-2841	585	1	[	[	X
taxlaw-2841	585	2	http://perma.cc/cj5y-gexf	http://perma.cc/cj5y-gexf	PROPN
taxlaw-2841	585	3	]	]	PUNCT
taxlaw-2841	585	4	.	.	PUNCT
taxlaw-2841	586	1	128	128	NUM
taxlaw-2841	586	2	limiting	limit	VERB
taxlaw-2841	586	3	base	base	NOUN
taxlaw-2841	586	4	erosion	erosion	NOUN
taxlaw-2841	586	5	involving	involve	VERB
taxlaw-2841	586	6	interest	interest	NOUN
taxlaw-2841	586	7	deductions	deduction	NOUN
taxlaw-2841	586	8	and	and	CCONJ
taxlaw-2841	586	9	other	other	ADJ
taxlaw-2841	586	10	financial	financial	ADJ
taxlaw-2841	586	11	payments	payment	NOUN
taxlaw-2841	586	12	,	,	PUNCT
taxlaw-2841	586	13	action	action	NOUN
taxlaw-2841	586	14	4	4	NUM
taxlaw-2841	586	15	–	–	SYM
taxlaw-2841	586	16	2015	2015	NUM
taxlaw-2841	586	17	final	final	ADJ
taxlaw-2841	586	18	report	report	NOUN
taxlaw-2841	586	19	,	,	PUNCT
taxlaw-2841	586	20	oecd	oecd	PROPN
taxlaw-2841	586	21	publishing	publishing	NOUN
taxlaw-2841	586	22	,	,	PUNCT
taxlaw-2841	586	23	paris	paris	PROPN
taxlaw-2841	586	24	(	(	PUNCT
taxlaw-2841	586	25	2015	2015	NUM
taxlaw-2841	586	26	)	)	PUNCT
taxlaw-2841	586	27	,	,	PUNCT
taxlaw-2841	586	28	http://www.oecd.org/tax/limiting-base-erosioninvolving-interest-deductions-and-other-financial-payments-action-4-2015-final-report-9789264241176en.htm	http://www.oecd.org/tax/limiting-base-erosioninvolving-interest-deductions-and-other-financial-payments-action-4-2015-final-report-9789264241176en.htm	X
taxlaw-2841	587	1	[	[	X
taxlaw-2841	587	2	http://perma.cc/9jzv-hv47	http://perma.cc/9jzv-hv47	X
taxlaw-2841	587	3	]	]	X
taxlaw-2841	587	4	.	.	PUNCT
taxlaw-2841	588	1	129	129	NUM
taxlaw-2841	588	2	mandatory	mandatory	ADJ
taxlaw-2841	588	3	disclosure	disclosure	NOUN
taxlaw-2841	588	4	rules	rule	NOUN
taxlaw-2841	588	5	,	,	PUNCT
taxlaw-2841	588	6	action	action	NOUN
taxlaw-2841	588	7	12	12	NUM
taxlaw-2841	588	8	2015	2015	NUM
taxlaw-2841	588	9	final	final	ADJ
taxlaw-2841	588	10	report	report	NOUN
taxlaw-2841	588	11	,	,	PUNCT
taxlaw-2841	588	12	oecd	oecd	PROPN
taxlaw-2841	588	13	publishing	publishing	NOUN
taxlaw-2841	588	14	,	,	PUNCT
taxlaw-2841	588	15	paris	paris	PROPN
taxlaw-2841	588	16	(	(	PUNCT
taxlaw-2841	588	17	2015	2015	NUM
taxlaw-2841	588	18	)	)	PUNCT
taxlaw-2841	588	19	,	,	PUNCT
taxlaw-2841	588	20	http://www.oecd.org/tax/mandatory-disclosure-rules-action-12-2015-final-report-9789264241442-en.htm	http://www.oecd.org/tax/mandatory-disclosure-rules-action-12-2015-final-report-9789264241442-en.htm	PROPN
taxlaw-2841	589	1	[	[	X
taxlaw-2841	589	2	http://perma.cc/t6zl-hnhs	http://perma.cc/t6zl-hnhs	NOUN
taxlaw-2841	589	3	]	]	PUNCT
taxlaw-2841	589	4	.	.	PUNCT
taxlaw-2841	590	1	130	130	NUM
taxlaw-2841	590	2	transfer	transfer	NOUN
taxlaw-2841	590	3	pricing	pricing	NOUN
taxlaw-2841	590	4	documentation	documentation	NOUN
taxlaw-2841	590	5	and	and	CCONJ
taxlaw-2841	590	6	country	country	NOUN
taxlaw-2841	590	7	-	-	PUNCT
taxlaw-2841	590	8	by	by	ADP
taxlaw-2841	590	9	-	-	PUNCT
taxlaw-2841	590	10	country	country	NOUN
taxlaw-2841	590	11	reporting	reporting	NOUN
taxlaw-2841	590	12	,	,	PUNCT
taxlaw-2841	590	13	action	action	NOUN
taxlaw-2841	590	14	13	13	NUM
taxlaw-2841	590	15	–	–	SYM
taxlaw-2841	590	16	2015	2015	NUM
taxlaw-2841	590	17	final	final	ADJ
taxlaw-2841	590	18	report	report	NOUN
taxlaw-2841	590	19	,	,	PUNCT
taxlaw-2841	590	20	oecd	oecd	PROPN
taxlaw-2841	590	21	publishing	publishing	NOUN
taxlaw-2841	590	22	,	,	PUNCT
taxlaw-2841	590	23	paris	paris	PROPN
taxlaw-2841	590	24	(	(	PUNCT
taxlaw-2841	590	25	2015	2015	NUM
taxlaw-2841	590	26	)	)	PUNCT
taxlaw-2841	590	27	,	,	PUNCT
taxlaw-2841	590	28	http://www.oecd.org/tax/transfer-pricing-documentation-andcountry-by-country-reporting-action-13-2015-final-report-9789264241480-en.htm	http://www.oecd.org/tax/transfer-pricing-documentation-andcountry-by-country-reporting-action-13-2015-final-report-9789264241480-en.htm	X
taxlaw-2841	591	1	[	[	X
taxlaw-2841	591	2	http://perma.cc/a8s4jepw	http://perma.cc/a8s4jepw	X
taxlaw-2841	591	3	]	]	X
taxlaw-2841	591	4	.	.	PUNCT
taxlaw-2841	592	1	on	on	ADP
taxlaw-2841	592	2	january	january	PROPN
taxlaw-2841	592	3	27	27	NUM
taxlaw-2841	592	4	,	,	PUNCT
taxlaw-2841	592	5	2016	2016	NUM
taxlaw-2841	592	6	thirty	thirty	NUM
taxlaw-2841	592	7	-	-	PUNCT
taxlaw-2841	592	8	one	one	NUM
taxlaw-2841	592	9	nations	nation	NOUN
taxlaw-2841	592	10	signed	sign	VERB
taxlaw-2841	592	11	the	the	DET
taxlaw-2841	592	12	agreement	agreement	NOUN
taxlaw-2841	592	13	to	to	PART
taxlaw-2841	592	14	enable	enable	VERB
taxlaw-2841	592	15	automatic	automatic	ADJ
taxlaw-2841	592	16	sharing	sharing	NOUN
taxlaw-2841	592	17	of	of	ADP
taxlaw-2841	592	18	countryby	countryby	NOUN
taxlaw-2841	592	19	-	-	PUNCT
taxlaw-2841	592	20	country	country	NOUN
taxlaw-2841	592	21	information	information	NOUN
taxlaw-2841	592	22	.	.	PUNCT
taxlaw-2841	593	1	see	see	VERB
taxlaw-2841	593	2	a	a	DET
taxlaw-2841	593	3	boost	boost	NOUN
taxlaw-2841	593	4	to	to	ADP
taxlaw-2841	593	5	transparency	transparency	NOUN
taxlaw-2841	593	6	in	in	ADP
taxlaw-2841	593	7	international	international	ADJ
taxlaw-2841	593	8	tax	tax	NOUN
taxlaw-2841	593	9	matters	matter	NOUN
taxlaw-2841	593	10	:	:	PUNCT
taxlaw-2841	593	11	31	31	NUM
taxlaw-2841	593	12	countries	country	NOUN
taxlaw-2841	593	13	sign	sign	VERB
taxlaw-2841	593	14	tax	tax	NOUN
taxlaw-2841	593	15	cooperation	cooperation	NOUN
taxlaw-2841	593	16	agreement	agreement	NOUN
taxlaw-2841	593	17	to	to	PART
taxlaw-2841	593	18	enable	enable	VERB
taxlaw-2841	593	19	automatic	automatic	ADJ
taxlaw-2841	593	20	sharing	sharing	NOUN
taxlaw-2841	593	21	of	of	ADP
taxlaw-2841	593	22	country	country	NOUN
taxlaw-2841	593	23	by	by	ADP
taxlaw-2841	593	24	country	country	NOUN
taxlaw-2841	593	25	information	information	NOUN
taxlaw-2841	593	26	,	,	PUNCT
taxlaw-2841	593	27	oecd	oecd	PROPN
taxlaw-2841	593	28	(	(	PUNCT
taxlaw-2841	593	29	jan	jan	PROPN
taxlaw-2841	593	30	.	.	PROPN
taxlaw-2841	593	31	27	27	NUM
taxlaw-2841	593	32	,	,	PUNCT
taxlaw-2841	593	33	2016	2016	NUM
taxlaw-2841	593	34	)	)	PUNCT
taxlaw-2841	593	35	,	,	PUNCT
taxlaw-2841	593	36	http://www.oecd.org/tax/a-boost-to-transparency-in-international-tax-matters-31-countries-sign-tax-cooperation-agreement.htm	http://www.oecd.org/tax/a-boost-to-transparency-in-international-tax-matters-31-countries-sign-tax-cooperation-agreement.htm	NUM
taxlaw-2841	594	1	[	[	X
taxlaw-2841	594	2	http://perma.cc/6ges-gbg3	http://perma.cc/6ges-gbg3	PROPN
taxlaw-2841	594	3	]	]	PUNCT
taxlaw-2841	594	4	.	.	PUNCT
taxlaw-2841	595	1	131	131	NUM
taxlaw-2841	595	2	the	the	DET
taxlaw-2841	595	3	u.s	u.s	PROPN
taxlaw-2841	595	4	.	.	PROPN
taxlaw-2841	595	5	already	already	ADV
taxlaw-2841	595	6	incorporates	incorporate	VERB
taxlaw-2841	595	7	disclosure	disclosure	NOUN
taxlaw-2841	595	8	and	and	CCONJ
taxlaw-2841	595	9	transparency	transparency	NOUN
taxlaw-2841	595	10	in	in	ADP
taxlaw-2841	595	11	its	its	PRON
taxlaw-2841	595	12	tax	tax	NOUN
taxlaw-2841	595	13	avoidance	avoidance	NOUN
taxlaw-2841	595	14	efforts	effort	NOUN
taxlaw-2841	595	15	as	as	SCONJ
taxlaw-2841	595	16	seen	see	VERB
taxlaw-2841	595	17	in	in	ADP
taxlaw-2841	595	18	its	its	PRON
taxlaw-2841	595	19	mandatory	mandatory	ADJ
taxlaw-2841	595	20	disclosure	disclosure	NOUN
taxlaw-2841	595	21	regime	regime	NOUN
taxlaw-2841	595	22	and	and	CCONJ
taxlaw-2841	595	23	recent	recent	ADJ
taxlaw-2841	595	24	enactment	enactment	NOUN
taxlaw-2841	595	25	of	of	ADP
taxlaw-2841	595	26	fatca	fatca	NOUN
taxlaw-2841	595	27	in	in	ADP
taxlaw-2841	595	28	2010	2010	NUM
taxlaw-2841	595	29	.	.	PUNCT
taxlaw-2841	596	1	see	see	VERB
taxlaw-2841	596	2	foreign	foreign	ADJ
taxlaw-2841	596	3	account	account	NOUN
taxlaw-2841	596	4	tax	tax	NOUN
taxlaw-2841	596	5	compliance	compliance	NOUN
taxlaw-2841	596	6	act	act	NOUN
taxlaw-2841	596	7	(	(	PUNCT
taxlaw-2841	596	8	fatca	fatca	NOUN
taxlaw-2841	596	9	)	)	PUNCT
taxlaw-2841	596	10	,	,	PUNCT
taxlaw-2841	596	11	dep’t	dep’t	NOUN
taxlaw-2841	596	12	.	.	PUNCT
taxlaw-2841	597	1	of	of	ADP
taxlaw-2841	597	2	the	the	DET
taxlaw-2841	597	3	treasury	treasury	NOUN
taxlaw-2841	597	4	,	,	PUNCT
taxlaw-2841	597	5	http://www.treasury.gov/resource-center/taxpolicy/treaties/pages/fatca.aspx	http://www.treasury.gov/resource-center/taxpolicy/treaties/pages/fatca.aspx	PUNCT
taxlaw-2841	598	1	[	[	X
taxlaw-2841	598	2	http://perma.cc/4jxp-de3q	http://perma.cc/4jxp-de3q	ADP
taxlaw-2841	598	3	]	]	PUNCT
taxlaw-2841	598	4	;	;	PUNCT
taxlaw-2841	598	5	eric	eric	PROPN
taxlaw-2841	598	6	j.	j.	PROPN
taxlaw-2841	598	7	snyder	snyder	PROPN
taxlaw-2841	598	8	,	,	PUNCT
taxlaw-2841	598	9	fatca	fatca	NOUN
taxlaw-2841	598	10	and	and	CCONJ
taxlaw-2841	598	11	the	the	DET
taxlaw-2841	598	12	broader	broad	ADJ
taxlaw-2841	598	13	tax	tax	NOUN
taxlaw-2841	598	14	crackdown	crackdown	NOUN
taxlaw-2841	598	15	,	,	PUNCT
taxlaw-2841	598	16	21	21	NUM
taxlaw-2841	598	17	(	(	PUNCT
taxlaw-2841	598	18	6	6	NUM
taxlaw-2841	598	19	)	)	PUNCT
taxlaw-2841	598	20	trusts	trust	NOUN
taxlaw-2841	598	21	&	&	CCONJ
taxlaw-2841	598	22	trustees	trustee	NOUN
taxlaw-2841	598	23	596	596	NUM
taxlaw-2841	598	24	(	(	PUNCT
taxlaw-2841	598	25	2015	2015	NUM
taxlaw-2841	598	26	)	)	PUNCT
taxlaw-2841	598	27	,	,	PUNCT
taxlaw-2841	598	28	http://tandt.oxfordjournals.org.ezproxy.cul.columbia.edu/content/21/6/596.full	http://tandt.oxfordjournals.org.ezproxy.cul.columbia.edu/content/21/6/596.full	PROPN
taxlaw-2841	599	1	[	[	X
taxlaw-2841	599	2	http://perma.cc/c7naf2lx	http://perma.cc/c7naf2lx	PROPN
taxlaw-2841	599	3	]	]	X
taxlaw-2841	599	4	;	;	PUNCT
taxlaw-2841	599	5	joshua	joshua	PROPN
taxlaw-2841	599	6	d.	d.	PROPN
taxlaw-2841	599	7	blank	blank	PROPN
taxlaw-2841	599	8	&	&	CCONJ
taxlaw-2841	599	9	ruth	ruth	PROPN
taxlaw-2841	599	10	mason	mason	PROPN
taxlaw-2841	599	11	,	,	PUNCT
taxlaw-2841	599	12	exporting	export	VERB
taxlaw-2841	599	13	fatca	fatca	NOUN
taxlaw-2841	599	14	(	(	PUNCT
taxlaw-2841	599	15	n.y.u	n.y.u	NOUN
taxlaw-2841	599	16	.	.	PUNCT
taxlaw-2841	599	17	ctr	ctr	PROPN
taxlaw-2841	599	18	.	.	PUNCT
taxlaw-2841	600	1	for	for	ADP
taxlaw-2841	600	2	l.	l.	PROPN
taxlaw-2841	600	3	,	,	PUNCT
taxlaw-2841	600	4	econ	econ	PROPN
taxlaw-2841	600	5	&	&	CCONJ
taxlaw-2841	600	6	org	org	PROPN
taxlaw-2841	600	7	.	.	PROPN
taxlaw-2841	600	8	,	,	PUNCT
taxlaw-2841	600	9	working	work	VERB
taxlaw-2841	600	10	paper	paper	NOUN
taxlaw-2841	600	11	no	no	INTJ
taxlaw-2841	600	12	.	.	PROPN
taxlaw-2841	600	13	14	14	NUM
taxlaw-2841	600	14	-	-	SYM
taxlaw-2841	600	15	05	05	NUM
taxlaw-2841	600	16	,	,	PUNCT
taxlaw-2841	600	17	2015	2015	NUM
taxlaw-2841	600	18	)	)	PUNCT
taxlaw-2841	600	19	http://ssrn.com/abstract=2389500	http://ssrn.com/abstract=2389500	NOUN
taxlaw-2841	601	1	[	[	X
taxlaw-2841	601	2	http://perma.cc/zre2-lbe6	http://perma.cc/zre2-lbe6	NOUN
taxlaw-2841	601	3	]	]	PUNCT
taxlaw-2841	601	4	.	.	PUNCT
taxlaw-2841	602	1	the	the	DET
taxlaw-2841	602	2	u.s	u.s	PROPN
taxlaw-2841	602	3	.	.	PROPN
taxlaw-2841	602	4	disclosure	disclosure	NOUN
taxlaw-2841	602	5	and	and	CCONJ
taxlaw-2841	602	6	transparency	transparency	NOUN
taxlaw-2841	602	7	rules	rule	NOUN
taxlaw-2841	602	8	are	be	AUX
taxlaw-2841	602	9	among	among	ADP
taxlaw-2841	602	10	the	the	DET
taxlaw-2841	602	11	most	most	ADV
taxlaw-2841	602	12	developed	develop	VERB
taxlaw-2841	602	13	in	in	ADP
taxlaw-2841	602	14	the	the	DET
taxlaw-2841	602	15	world	world	NOUN
taxlaw-2841	602	16	and	and	CCONJ
taxlaw-2841	602	17	have	have	AUX
taxlaw-2841	602	18	had	have	VERB
taxlaw-2841	602	19	substantial	substantial	ADJ
taxlaw-2841	602	20	global	global	ADJ
taxlaw-2841	602	21	influence	influence	NOUN
taxlaw-2841	602	22	.	.	PUNCT
taxlaw-2841	603	1	i	i	PRON
taxlaw-2841	603	2	have	have	VERB
taxlaw-2841	603	3	several	several	ADJ
taxlaw-2841	603	4	insights	insight	NOUN
taxlaw-2841	603	5	and	and	CCONJ
taxlaw-2841	603	6	contributions	contribution	NOUN
taxlaw-2841	603	7	concerning	concern	VERB
taxlaw-2841	603	8	disclosure	disclosure	NOUN
taxlaw-2841	603	9	and	and	CCONJ
taxlaw-2841	603	10	transparency	transparency	NOUN
taxlaw-2841	603	11	as	as	ADP
taxlaw-2841	603	12	anti	anti	ADJ
taxlaw-2841	603	13	-	-	ADJ
taxlaw-2841	603	14	avoidance	avoidance	ADJ
taxlaw-2841	603	15	measures	measure	NOUN
taxlaw-2841	603	16	but	but	CCONJ
taxlaw-2841	603	17	will	will	AUX
taxlaw-2841	603	18	leave	leave	VERB
taxlaw-2841	603	19	that	that	PRON
taxlaw-2841	603	20	for	for	ADP
taxlaw-2841	603	21	another	another	DET
taxlaw-2841	603	22	opportunity	opportunity	NOUN
taxlaw-2841	603	23	.	.	PUNCT
taxlaw-2841	604	1	34	34	NUM
taxlaw-2841	604	2	columbia	columbia	PROPN
taxlaw-2841	604	3	journal	journal	PROPN
taxlaw-2841	604	4	of	of	ADP
taxlaw-2841	604	5	tax	tax	NOUN
taxlaw-2841	604	6	law	law	NOUN
taxlaw-2841	605	1	[	[	X
taxlaw-2841	605	2	vol.8:5	vol.8:5	X
taxlaw-2841	605	3	the	the	DET
taxlaw-2841	605	4	prospects	prospect	NOUN
taxlaw-2841	605	5	of	of	ADP
taxlaw-2841	605	6	the	the	DET
taxlaw-2841	605	7	beps	bep	NOUN
taxlaw-2841	605	8	project	project	NOUN
taxlaw-2841	605	9	are	be	AUX
taxlaw-2841	605	10	complex	complex	ADJ
taxlaw-2841	605	11	.	.	PUNCT
taxlaw-2841	606	1	132	132	NUM
taxlaw-2841	606	2	some	some	DET
taxlaw-2841	606	3	proposals	proposal	NOUN
taxlaw-2841	606	4	are	be	AUX
taxlaw-2841	606	5	progressing	progress	VERB
taxlaw-2841	606	6	and	and	CCONJ
taxlaw-2841	606	7	are	be	AUX
taxlaw-2841	606	8	expected	expect	VERB
taxlaw-2841	606	9	to	to	PART
taxlaw-2841	606	10	be	be	AUX
taxlaw-2841	606	11	widely	widely	ADV
taxlaw-2841	606	12	accepted	accept	VERB
taxlaw-2841	606	13	and	and	CCONJ
taxlaw-2841	606	14	implemented	implement	VERB
taxlaw-2841	606	15	such	such	ADJ
taxlaw-2841	606	16	as	as	ADP
taxlaw-2841	606	17	the	the	DET
taxlaw-2841	606	18	proposals	proposal	NOUN
taxlaw-2841	606	19	on	on	ADP
taxlaw-2841	606	20	country	country	NOUN
taxlaw-2841	606	21	-	-	PUNCT
taxlaw-2841	606	22	by	by	ADP
taxlaw-2841	606	23	-	-	PUNCT
taxlaw-2841	606	24	country	country	NOUN
taxlaw-2841	606	25	reporting	reporting	NOUN
taxlaw-2841	606	26	and	and	CCONJ
taxlaw-2841	606	27	the	the	DET
taxlaw-2841	606	28	proposals	proposal	NOUN
taxlaw-2841	606	29	on	on	ADP
taxlaw-2841	606	30	transparency	transparency	NOUN
taxlaw-2841	606	31	and	and	CCONJ
taxlaw-2841	606	32	information	information	NOUN
taxlaw-2841	606	33	exchange	exchange	NOUN
taxlaw-2841	606	34	to	to	PART
taxlaw-2841	606	35	handle	handle	VERB
taxlaw-2841	606	36	individual	individual	ADJ
taxlaw-2841	606	37	tax	tax	NOUN
taxlaw-2841	606	38	evasion	evasion	NOUN
taxlaw-2841	606	39	and	and	CCONJ
taxlaw-2841	606	40	the	the	DET
taxlaw-2841	606	41	proposals	proposal	NOUN
taxlaw-2841	606	42	on	on	ADP
taxlaw-2841	606	43	mutual	mutual	ADJ
taxlaw-2841	606	44	agreement	agreement	NOUN
taxlaw-2841	606	45	procedures	procedure	NOUN
taxlaw-2841	606	46	(	(	PUNCT
taxlaw-2841	606	47	map	map	NOUN
taxlaw-2841	606	48	)	)	PUNCT
taxlaw-2841	606	49	to	to	PART
taxlaw-2841	606	50	solve	solve	VERB
taxlaw-2841	606	51	treaty	treaty	NOUN
taxlaw-2841	606	52	disputes	dispute	NOUN
taxlaw-2841	606	53	in	in	ADP
taxlaw-2841	606	54	timely	timely	ADJ
taxlaw-2841	606	55	manner	manner	NOUN
taxlaw-2841	606	56	.	.	PUNCT
taxlaw-2841	607	1	amendments	amendment	NOUN
taxlaw-2841	607	2	to	to	ADP
taxlaw-2841	607	3	the	the	DET
taxlaw-2841	607	4	oecd	oecd	PROPN
taxlaw-2841	607	5	model	model	NOUN
taxlaw-2841	607	6	treaty	treaty	NOUN
taxlaw-2841	607	7	and	and	CCONJ
taxlaw-2841	607	8	to	to	ADP
taxlaw-2841	607	9	the	the	DET
taxlaw-2841	607	10	oecd	oecd	PROPN
taxlaw-2841	607	11	transfer	transfer	NOUN
taxlaw-2841	607	12	pricing	pricing	NOUN
taxlaw-2841	607	13	guidelines	guideline	NOUN
taxlaw-2841	607	14	are	be	AUX
taxlaw-2841	607	15	expected	expect	VERB
taxlaw-2841	607	16	to	to	PART
taxlaw-2841	607	17	be	be	AUX
taxlaw-2841	607	18	implemented	implement	VERB
taxlaw-2841	607	19	at	at	ADP
taxlaw-2841	607	20	the	the	DET
taxlaw-2841	607	21	oecd	oecd	PROPN
taxlaw-2841	607	22	soft	soft	ADJ
taxlaw-2841	607	23	law	law	NOUN
taxlaw-2841	607	24	level	level	NOUN
taxlaw-2841	607	25	and	and	CCONJ
taxlaw-2841	607	26	they	they	PRON
taxlaw-2841	607	27	will	will	AUX
taxlaw-2841	607	28	probably	probably	ADV
taxlaw-2841	607	29	have	have	VERB
taxlaw-2841	607	30	some	some	DET
taxlaw-2841	607	31	indirect	indirect	ADJ
taxlaw-2841	607	32	impact	impact	NOUN
taxlaw-2841	607	33	on	on	ADP
taxlaw-2841	607	34	bilateral	bilateral	ADJ
taxlaw-2841	607	35	treaty	treaty	NOUN
taxlaw-2841	607	36	law	law	NOUN
taxlaw-2841	607	37	and	and	CCONJ
taxlaw-2841	607	38	case	case	NOUN
taxlaw-2841	607	39	law	law	NOUN
taxlaw-2841	607	40	.	.	PUNCT
taxlaw-2841	608	1	beyond	beyond	ADP
taxlaw-2841	608	2	these	these	DET
taxlaw-2841	608	3	particular	particular	ADJ
taxlaw-2841	608	4	proposals	proposal	NOUN
taxlaw-2841	608	5	,	,	PUNCT
taxlaw-2841	608	6	i	i	PRON
taxlaw-2841	608	7	do	do	AUX
taxlaw-2841	608	8	not	not	PART
taxlaw-2841	608	9	expect	expect	VERB
taxlaw-2841	608	10	further	further	ADJ
taxlaw-2841	608	11	effective	effective	ADJ
taxlaw-2841	608	12	implementation	implementation	NOUN
taxlaw-2841	608	13	or	or	CCONJ
taxlaw-2841	608	14	that	that	SCONJ
taxlaw-2841	608	15	the	the	DET
taxlaw-2841	608	16	g20	g20	PROPN
taxlaw-2841	608	17	/	/	SYM
taxlaw-2841	608	18	oecd	oecd	PROPN
taxlaw-2841	608	19	beps	bep	NOUN
taxlaw-2841	608	20	project	project	NOUN
taxlaw-2841	608	21	will	will	AUX
taxlaw-2841	608	22	substantially	substantially	ADV
taxlaw-2841	608	23	impact	impact	VERB
taxlaw-2841	608	24	the	the	DET
taxlaw-2841	608	25	international	international	ADJ
taxlaw-2841	608	26	tax	tax	NOUN
taxlaw-2841	608	27	regime	regime	NOUN
taxlaw-2841	608	28	.	.	PUNCT
taxlaw-2841	609	1	the	the	DET
taxlaw-2841	609	2	main	main	ADJ
taxlaw-2841	609	3	challenges	challenge	NOUN
taxlaw-2841	609	4	of	of	ADP
taxlaw-2841	609	5	tax	tax	NOUN
taxlaw-2841	609	6	competition	competition	NOUN
taxlaw-2841	609	7	and	and	CCONJ
taxlaw-2841	609	8	corporate	corporate	ADJ
taxlaw-2841	609	9	tax	tax	NOUN
taxlaw-2841	609	10	avoidance	avoidance	NOUN
taxlaw-2841	609	11	are	be	AUX
taxlaw-2841	609	12	therefore	therefore	ADV
taxlaw-2841	609	13	likely	likely	ADJ
taxlaw-2841	609	14	to	to	PART
taxlaw-2841	609	15	continue	continue	VERB
taxlaw-2841	609	16	to	to	PART
taxlaw-2841	609	17	prevail	prevail	VERB
taxlaw-2841	609	18	and	and	CCONJ
taxlaw-2841	609	19	will	will	AUX
taxlaw-2841	609	20	require	require	VERB
taxlaw-2841	609	21	different	different	ADJ
taxlaw-2841	609	22	solutions	solution	NOUN
taxlaw-2841	609	23	.	.	PUNCT
taxlaw-2841	610	1	one	one	NUM
taxlaw-2841	610	2	of	of	ADP
taxlaw-2841	610	3	these	these	DET
taxlaw-2841	610	4	solutions	solution	NOUN
taxlaw-2841	610	5	is	be	AUX
taxlaw-2841	610	6	unilateral	unilateral	ADJ
taxlaw-2841	610	7	solution	solution	NOUN
taxlaw-2841	610	8	by	by	ADP
taxlaw-2841	610	9	the	the	DET
taxlaw-2841	610	10	united	united	PROPN
taxlaw-2841	610	11	states	states	PROPN
taxlaw-2841	610	12	.	.	PUNCT
taxlaw-2841	611	1	the	the	DET
taxlaw-2841	611	2	united	united	PROPN
taxlaw-2841	611	3	states	states	PROPN
taxlaw-2841	611	4	participated	participate	VERB
taxlaw-2841	611	5	in	in	ADP
taxlaw-2841	611	6	the	the	DET
taxlaw-2841	611	7	oecd	oecd	PROPN
taxlaw-2841	611	8	beps	bep	NOUN
taxlaw-2841	611	9	project	project	NOUN
taxlaw-2841	611	10	and	and	CCONJ
taxlaw-2841	611	11	influenced	influence	VERB
taxlaw-2841	611	12	the	the	DET
taxlaw-2841	611	13	project	project	NOUN
taxlaw-2841	611	14	and	and	CCONJ
taxlaw-2841	611	15	its	its	PRON
taxlaw-2841	611	16	outcomes	outcome	NOUN
taxlaw-2841	611	17	.	.	PUNCT
taxlaw-2841	612	1	furthermore	furthermore	ADV
taxlaw-2841	612	2	,	,	PUNCT
taxlaw-2841	612	3	as	as	ADP
taxlaw-2841	612	4	one	one	NUM
taxlaw-2841	612	5	of	of	ADP
taxlaw-2841	612	6	the	the	DET
taxlaw-2841	612	7	major	major	ADJ
taxlaw-2841	612	8	players	player	NOUN
taxlaw-2841	612	9	in	in	ADP
taxlaw-2841	612	10	the	the	DET
taxlaw-2841	612	11	field	field	NOUN
taxlaw-2841	612	12	of	of	ADP
taxlaw-2841	612	13	international	international	ADJ
taxlaw-2841	612	14	tax	tax	NOUN
taxlaw-2841	612	15	and	and	CCONJ
taxlaw-2841	612	16	leaders	leader	NOUN
taxlaw-2841	612	17	of	of	ADP
taxlaw-2841	612	18	the	the	DET
taxlaw-2841	612	19	global	global	ADJ
taxlaw-2841	612	20	economy	economy	NOUN
taxlaw-2841	612	21	,	,	PUNCT
taxlaw-2841	612	22	the	the	DET
taxlaw-2841	612	23	u.s	u.s	PROPN
taxlaw-2841	612	24	.	.	PROPN
taxlaw-2841	612	25	publicly	publicly	ADV
taxlaw-2841	612	26	supported	support	VERB
taxlaw-2841	612	27	the	the	DET
taxlaw-2841	612	28	project	project	NOUN
taxlaw-2841	612	29	in	in	ADP
taxlaw-2841	612	30	several	several	ADJ
taxlaw-2841	612	31	political	political	ADJ
taxlaw-2841	612	32	announcements.133	announcements.133	NOUN
taxlaw-2841	612	33	but	but	CCONJ
taxlaw-2841	612	34	,	,	PUNCT
taxlaw-2841	612	35	as	as	SCONJ
taxlaw-2841	612	36	gary	gary	PROPN
taxlaw-2841	612	37	hufbauer	hufbauer	PROPN
taxlaw-2841	612	38	and	and	CCONJ
taxlaw-2841	612	39	others	other	NOUN
taxlaw-2841	612	40	have	have	AUX
taxlaw-2841	612	41	argued	argue	VERB
taxlaw-2841	612	42	,	,	PUNCT
taxlaw-2841	612	43	the	the	DET
taxlaw-2841	612	44	proposals	proposal	NOUN
taxlaw-2841	612	45	“	"	PUNCT
taxlaw-2841	612	46	would	would	AUX
taxlaw-2841	612	47	be	be	AUX
taxlaw-2841	612	48	detrimental	detrimental	ADJ
taxlaw-2841	612	49	to	to	ADP
taxlaw-2841	612	50	the	the	DET
taxlaw-2841	612	51	united	united	PROPN
taxlaw-2841	612	52	states	states	PROPN
taxlaw-2841	612	53	,	,	PUNCT
taxlaw-2841	612	54	though	though	SCONJ
taxlaw-2841	612	55	some	some	PRON
taxlaw-2841	612	56	are	be	AUX
taxlaw-2841	612	57	harmless	harmless	ADJ
taxlaw-2841	612	58	and	and	CCONJ
taxlaw-2841	612	59	a	a	DET
taxlaw-2841	612	60	few	few	ADJ
taxlaw-2841	612	61	are	be	AUX
taxlaw-2841	612	62	actually	actually	ADV
taxlaw-2841	612	63	useful”.134	useful”.134	ADJ
taxlaw-2841	613	1	i	i	PRON
taxlaw-2841	613	2	agree	agree	VERB
taxlaw-2841	613	3	with	with	ADP
taxlaw-2841	613	4	shaviro	shaviro	NOUN
taxlaw-2841	613	5	who	who	PRON
taxlaw-2841	613	6	argued	argue	VERB
taxlaw-2841	613	7	that	that	SCONJ
taxlaw-2841	613	8	the	the	DET
taxlaw-2841	613	9	oecd	oecd	PROPN
taxlaw-2841	613	10	-	-	PUNCT
taxlaw-2841	613	11	beps	bep	NOUN
taxlaw-2841	613	12	project	project	NOUN
taxlaw-2841	613	13	is	be	AUX
taxlaw-2841	613	14	perceived	perceive	VERB
taxlaw-2841	613	15	as	as	ADP
taxlaw-2841	613	16	“	"	PUNCT
taxlaw-2841	613	17	anti	anti	ADJ
taxlaw-2841	613	18	-	-	ADJ
taxlaw-2841	613	19	u.s	u.s	ADJ
taxlaw-2841	613	20	.	.	PROPN
taxlaw-2841	613	21	companies	company	NOUN
taxlaw-2841	613	22	”	"	PUNCT
taxlaw-2841	613	23	and	and	CCONJ
taxlaw-2841	613	24	would	would	AUX
taxlaw-2841	613	25	be	be	AUX
taxlaw-2841	613	26	opposed	oppose	VERB
taxlaw-2841	613	27	by	by	ADP
taxlaw-2841	613	28	both	both	DET
taxlaw-2841	613	29	republicans	republicans	PROPN
taxlaw-2841	613	30	and	and	CCONJ
taxlaw-2841	613	31	democrats	democrat	NOUN
taxlaw-2841	613	32	,	,	PUNCT
taxlaw-2841	613	33	and	and	CCONJ
taxlaw-2841	613	34	that	that	SCONJ
taxlaw-2841	613	35	large	large	ADJ
taxlaw-2841	613	36	amount	amount	NOUN
taxlaw-2841	613	37	of	of	ADP
taxlaw-2841	613	38	money	money	NOUN
taxlaw-2841	613	39	will	will	AUX
taxlaw-2841	613	40	be	be	AUX
taxlaw-2841	613	41	deployed	deploy	VERB
taxlaw-2841	613	42	as	as	SCONJ
taxlaw-2841	613	43	needed	need	VERB
taxlaw-2841	613	44	in	in	ADP
taxlaw-2841	613	45	support	support	NOUN
taxlaw-2841	613	46	of	of	ADP
taxlaw-2841	613	47	this	this	DET
taxlaw-2841	613	48	opposition	opposition	NOUN
taxlaw-2841	613	49	.	.	PUNCT
taxlaw-2841	614	1	according	accord	VERB
taxlaw-2841	614	2	to	to	ADP
taxlaw-2841	614	3	shaviro	shaviro	PROPN
taxlaw-2841	614	4	,	,	PUNCT
taxlaw-2841	614	5	the	the	DET
taxlaw-2841	614	6	united	united	PROPN
taxlaw-2841	614	7	states	states	PROPN
taxlaw-2841	614	8	will	will	AUX
taxlaw-2841	614	9	132	132	NUM
taxlaw-2841	614	10	see	see	VERB
taxlaw-2841	614	11	reuven	reuven	PROPN
taxlaw-2841	614	12	s.	s.	PROPN
taxlaw-2841	614	13	avi	avi	PROPN
taxlaw-2841	614	14	-	-	PUNCT
taxlaw-2841	614	15	yonah	yonah	PROPN
taxlaw-2841	614	16	&	&	CCONJ
taxlaw-2841	614	17	haiyan	haiyan	PROPN
taxlaw-2841	614	18	xu	xu	PROPN
taxlaw-2841	614	19	,	,	PUNCT
taxlaw-2841	614	20	evaluating	evaluate	VERB
taxlaw-2841	614	21	beps	bep	NOUN
taxlaw-2841	614	22	,	,	PUNCT
taxlaw-2841	614	23	harv	harv	NOUN
taxlaw-2841	614	24	.	.	PUNCT
taxlaw-2841	615	1	bus	bus	NOUN
taxlaw-2841	615	2	.	.	PUNCT
taxlaw-2841	616	1	l.	l.	PROPN
taxlaw-2841	616	2	rev	rev	PROPN
taxlaw-2841	616	3	.	.	PUNCT
taxlaw-2841	617	1	(	(	PUNCT
taxlaw-2841	617	2	forthcoming	forthcoming	ADJ
taxlaw-2841	617	3	2016	2016	NUM
taxlaw-2841	617	4	)	)	PUNCT
taxlaw-2841	617	5	,	,	PUNCT
taxlaw-2841	618	1	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2716125	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2716125	PROPN
taxlaw-2841	619	1	[	[	X
taxlaw-2841	619	2	http://perma.cc/m24r-5wfp	http://perma.cc/m24r-5wfp	PROPN
taxlaw-2841	619	3	]	]	X
taxlaw-2841	619	4	;	;	PUNCT
taxlaw-2841	619	5	reuven	reuven	PROPN
taxlaw-2841	619	6	s.	s.	PROPN
taxlaw-2841	619	7	avi	avi	PROPN
taxlaw-2841	619	8	-	-	PUNCT
taxlaw-2841	619	9	yonah	yonah	ADJ
taxlaw-2841	619	10	,	,	PUNCT
taxlaw-2841	619	11	full	full	ADJ
taxlaw-2841	619	12	circle	circle	NOUN
taxlaw-2841	619	13	?	?	PUNCT
taxlaw-2841	620	1	the	the	DET
taxlaw-2841	620	2	single	single	ADJ
taxlaw-2841	620	3	tax	tax	NOUN
taxlaw-2841	620	4	principle	principle	NOUN
taxlaw-2841	620	5	,	,	PUNCT
taxlaw-2841	620	6	beps	bep	NOUN
taxlaw-2841	620	7	,	,	PUNCT
taxlaw-2841	620	8	and	and	CCONJ
taxlaw-2841	620	9	the	the	DET
taxlaw-2841	620	10	new	new	ADJ
taxlaw-2841	620	11	us	us	PROPN
taxlaw-2841	620	12	model	model	NOUN
taxlaw-2841	620	13	(	(	PUNCT
taxlaw-2841	620	14	mich	mich	PROPN
taxlaw-2841	620	15	.	.	PUNCT
taxlaw-2841	621	1	pub	pub	NOUN
taxlaw-2841	621	2	.	.	PUNCT
taxlaw-2841	622	1	l.	l.	PROPN
taxlaw-2841	622	2	&	&	CCONJ
taxlaw-2841	622	3	legal	legal	ADJ
taxlaw-2841	622	4	res	re	NOUN
taxlaw-2841	622	5	.	.	PUNCT
taxlaw-2841	622	6	paper	paper	NOUN
taxlaw-2841	622	7	series	series	NOUN
taxlaw-2841	622	8	,	,	PUNCT
taxlaw-2841	622	9	paper	paper	NOUN
taxlaw-2841	622	10	no	no	NOUN
taxlaw-2841	622	11	.	.	PROPN
taxlaw-2841	622	12	480	480	NUM
taxlaw-2841	622	13	,	,	PUNCT
taxlaw-2841	622	14	2015	2015	NUM
taxlaw-2841	622	15	)	)	PUNCT
taxlaw-2841	622	16	,	,	PUNCT
taxlaw-2841	622	17	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2673463	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2673463	PROPN
taxlaw-2841	623	1	[	[	X
taxlaw-2841	623	2	http://perma.cc/l6hz-x9xs	http://perma.cc/l6hz-x9xs	X
taxlaw-2841	623	3	]	]	X
taxlaw-2841	623	4	;	;	PUNCT
taxlaw-2841	623	5	itai	itai	PROPN
taxlaw-2841	623	6	grinberg	grinberg	PROPN
taxlaw-2841	623	7	,	,	PUNCT
taxlaw-2841	623	8	breaking	break	VERB
taxlaw-2841	623	9	beps	bep	NOUN
taxlaw-2841	623	10	:	:	PUNCT
taxlaw-2841	623	11	the	the	DET
taxlaw-2841	623	12	new	new	ADJ
taxlaw-2841	623	13	international	international	ADJ
taxlaw-2841	623	14	tax	tax	NOUN
taxlaw-2841	623	15	diplomacy	diplomacy	NOUN
taxlaw-2841	623	16	(	(	PUNCT
taxlaw-2841	623	17	geo	geo	PROPN
taxlaw-2841	623	18	.	.	PROPN
taxlaw-2841	623	19	l.	l.	PROPN
taxlaw-2841	623	20	working	working	PROPN
taxlaw-2841	623	21	paper	paper	NOUN
taxlaw-2841	623	22	,	,	PUNCT
taxlaw-2841	623	23	2015	2015	NUM
taxlaw-2841	623	24	)	)	PUNCT
taxlaw-2841	623	25	,	,	PUNCT
taxlaw-2841	623	26	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2652894	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2652894	PROPN
taxlaw-2841	624	1	[	[	X
taxlaw-2841	624	2	http://perma.cc/qk7b-thwd	http://perma.cc/qk7b-thwd	X
taxlaw-2841	624	3	]	]	X
taxlaw-2841	624	4	;	;	PUNCT
taxlaw-2841	624	5	eva	eva	PROPN
taxlaw-2841	624	6	eberhartinger	eberhartinger	PROPN
taxlaw-2841	624	7	&	&	CCONJ
taxlaw-2841	624	8	matthias	matthias	PROPN
taxlaw-2841	624	9	petutschnig	petutschnig	NOUN
taxlaw-2841	624	10	,	,	PUNCT
taxlaw-2841	624	11	practicing	practice	VERB
taxlaw-2841	624	12	experts	expert	NOUN
taxlaw-2841	624	13	’	'	PUNCT
taxlaw-2841	624	14	views	view	NOUN
taxlaw-2841	624	15	on	on	ADP
taxlaw-2841	624	16	beps	bep	NOUN
taxlaw-2841	624	17	:	:	PUNCT
taxlaw-2841	624	18	a	a	DET
taxlaw-2841	624	19	critical	critical	ADJ
taxlaw-2841	624	20	analysis	analysis	NOUN
taxlaw-2841	624	21	,	,	PUNCT
taxlaw-2841	624	22	wu	wu	PROPN
taxlaw-2841	624	23	int’l	int’l	NOUN
taxlaw-2841	624	24	tax’n	tax’n	NUM
taxlaw-2841	624	25	res	re	NOUN
taxlaw-2841	624	26	.	.	PUNCT
taxlaw-2841	624	27	paper	paper	NOUN
taxlaw-2841	624	28	series	series	NOUN
taxlaw-2841	624	29	,	,	PUNCT
taxlaw-2841	624	30	27	27	NUM
taxlaw-2841	624	31	(	(	PUNCT
taxlaw-2841	624	32	2015	2015	NUM
taxlaw-2841	624	33	)	)	PUNCT
taxlaw-2841	624	34	,	,	PUNCT
taxlaw-2841	624	35	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2683552	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2683552	ADP
taxlaw-2841	624	36	[	[	X
taxlaw-2841	624	37	http://perma.cc/h5jj-gskb	http://perma.cc/h5jj-gskb	NOUN
taxlaw-2841	624	38	]	]	X
taxlaw-2841	624	39	;	;	PUNCT
taxlaw-2841	624	40	the	the	DET
taxlaw-2841	624	41	beps	bep	NOUN
taxlaw-2841	624	42	monitoring	monitor	VERB
taxlaw-2841	624	43	group	group	NOUN
taxlaw-2841	624	44	,	,	PUNCT
taxlaw-2841	624	45	overall	overall	ADJ
taxlaw-2841	624	46	evaluation	evaluation	NOUN
taxlaw-2841	624	47	of	of	ADP
taxlaw-2841	624	48	the	the	DET
taxlaw-2841	624	49	g20	g20	PROPN
taxlaw-2841	624	50	/	/	SYM
taxlaw-2841	624	51	oecd	oecd	PROPN
taxlaw-2841	624	52	base	base	NOUN
taxlaw-2841	624	53	erosion	erosion	NOUN
taxlaw-2841	624	54	and	and	CCONJ
taxlaw-2841	624	55	profit	profit	NOUN
taxlaw-2841	624	56	shifting	shifting	NOUN
taxlaw-2841	624	57	(	(	PUNCT
taxlaw-2841	624	58	beps	beps	NOUN
taxlaw-2841	624	59	)	)	PUNCT
taxlaw-2841	624	60	project	project	NOUN
taxlaw-2841	624	61	,	,	PUNCT
taxlaw-2841	624	62	http://bepsmonitoringgroup.files.wordpress.com/2015/10/general-evaluation.pdf	http://bepsmonitoringgroup.files.wordpress.com/2015/10/general-evaluation.pdf	NOUN
taxlaw-2841	625	1	[	[	X
taxlaw-2841	625	2	http://perma.cc/d4v6jeye	http://perma.cc/d4v6jeye	NOUN
taxlaw-2841	625	3	]	]	X
taxlaw-2841	625	4	;	;	PUNCT
taxlaw-2841	625	5	zucman	zucman	NOUN
taxlaw-2841	625	6	,	,	PUNCT
taxlaw-2841	625	7	supra	supra	PROPN
taxlaw-2841	625	8	note	note	NOUN
taxlaw-2841	625	9	9	9	NUM
taxlaw-2841	625	10	,	,	PUNCT
taxlaw-2841	625	11	at	at	ADP
taxlaw-2841	625	12	5	5	NUM
taxlaw-2841	625	13	-	-	SYM
taxlaw-2841	625	14	6	6	NUM
taxlaw-2841	625	15	(	(	PUNCT
taxlaw-2841	625	16	2015	2015	NUM
taxlaw-2841	625	17	)	)	PUNCT
taxlaw-2841	625	18	;	;	PUNCT
taxlaw-2841	625	19	michael	michael	PROPN
taxlaw-2841	625	20	devereux	devereux	PROPN
taxlaw-2841	625	21	&	&	CCONJ
taxlaw-2841	625	22	john	john	PROPN
taxlaw-2841	625	23	vella	vella	PROPN
taxlaw-2841	625	24	,	,	PUNCT
taxlaw-2841	625	25	are	be	AUX
taxlaw-2841	625	26	we	we	PRON
taxlaw-2841	625	27	heading	head	VERB
taxlaw-2841	625	28	towards	towards	ADP
taxlaw-2841	625	29	a	a	DET
taxlaw-2841	625	30	corporate	corporate	ADJ
taxlaw-2841	625	31	tax	tax	NOUN
taxlaw-2841	625	32	system	system	NOUN
taxlaw-2841	625	33	fit	fit	ADJ
taxlaw-2841	625	34	for	for	ADP
taxlaw-2841	625	35	the	the	DET
taxlaw-2841	625	36	21st	21st	ADJ
taxlaw-2841	625	37	century	century	NOUN
taxlaw-2841	625	38	?	?	PUNCT
taxlaw-2841	626	1	35(4	35(4	NUM
taxlaw-2841	626	2	)	)	PUNCT
taxlaw-2841	626	3	fiscal	fiscal	ADJ
taxlaw-2841	626	4	stud	stud	NOUN
taxlaw-2841	626	5	.	.	PUNCT
taxlaw-2841	627	1	449	449	NUM
taxlaw-2841	627	2	-	-	SYM
taxlaw-2841	627	3	75	75	NUM
taxlaw-2841	627	4	(	(	PUNCT
taxlaw-2841	627	5	2014	2014	NUM
taxlaw-2841	627	6	)	)	PUNCT
taxlaw-2841	627	7	.	.	PUNCT
taxlaw-2841	628	1	133	133	NUM
taxlaw-2841	628	2	former	former	ADJ
taxlaw-2841	628	3	president	president	NOUN
taxlaw-2841	628	4	obama	obama	PROPN
taxlaw-2841	628	5	,	,	PUNCT
taxlaw-2841	628	6	for	for	ADP
taxlaw-2841	628	7	example	example	NOUN
taxlaw-2841	628	8	,	,	PUNCT
taxlaw-2841	628	9	signed	sign	VERB
taxlaw-2841	628	10	the	the	DET
taxlaw-2841	628	11	g-7	g-7	PROPN
taxlaw-2841	628	12	leaders	leaders	PROPN
taxlaw-2841	628	13	declaration	declaration	PROPN
taxlaw-2841	628	14	(	(	PUNCT
taxlaw-2841	628	15	schloss	schloss	PROPN
taxlaw-2841	628	16	elmai	elmai	PROPN
taxlaw-2841	628	17	,	,	PUNCT
taxlaw-2841	628	18	germany	germany	PROPN
taxlaw-2841	628	19	)	)	PUNCT
taxlaw-2841	628	20	from	from	ADP
taxlaw-2841	628	21	june	june	PROPN
taxlaw-2841	628	22	8	8	NUM
taxlaw-2841	628	23	,	,	PUNCT
taxlaw-2841	628	24	2015	2015	NUM
taxlaw-2841	628	25	which	which	PRON
taxlaw-2841	628	26	declares	declare	VERB
taxlaw-2841	628	27	that	that	SCONJ
taxlaw-2841	628	28	“	"	PUNCT
taxlaw-2841	628	29	we	we	PRON
taxlaw-2841	628	30	are	be	AUX
taxlaw-2841	628	31	committed	commit	VERB
taxlaw-2841	628	32	to	to	ADP
taxlaw-2841	628	33	achieving	achieve	VERB
taxlaw-2841	628	34	a	a	DET
taxlaw-2841	628	35	fair	fair	ADJ
taxlaw-2841	628	36	and	and	CCONJ
taxlaw-2841	628	37	modern	modern	ADJ
taxlaw-2841	628	38	international	international	ADJ
taxlaw-2841	628	39	tax	tax	NOUN
taxlaw-2841	628	40	system	system	NOUN
taxlaw-2841	628	41	which	which	PRON
taxlaw-2841	628	42	is	be	AUX
taxlaw-2841	628	43	essential	essential	ADJ
taxlaw-2841	628	44	to	to	PART
taxlaw-2841	628	45	fairness	fairness	NOUN
taxlaw-2841	628	46	and	and	CCONJ
taxlaw-2841	628	47	prosperity	prosperity	NOUN
taxlaw-2841	628	48	for	for	ADP
taxlaw-2841	628	49	all	all	PRON
taxlaw-2841	628	50	.	.	PUNCT
taxlaw-2841	629	1	we	we	PRON
taxlaw-2841	629	2	therefore	therefore	ADV
taxlaw-2841	629	3	reaffirm	reaffirm	VERB
taxlaw-2841	629	4	our	our	PRON
taxlaw-2841	629	5	commitment	commitment	NOUN
taxlaw-2841	629	6	to	to	PART
taxlaw-2841	629	7	finalize	finalize	VERB
taxlaw-2841	629	8	concrete	concrete	ADJ
taxlaw-2841	629	9	and	and	CCONJ
taxlaw-2841	629	10	feasible	feasible	ADJ
taxlaw-2841	629	11	recommendations	recommendation	NOUN
taxlaw-2841	629	12	for	for	ADP
taxlaw-2841	629	13	the	the	DET
taxlaw-2841	629	14	g20	g20	PROPN
taxlaw-2841	629	15	/	/	SYM
taxlaw-2841	629	16	oecd	oecd	PROPN
taxlaw-2841	629	17	base	base	NOUN
taxlaw-2841	629	18	erosion	erosion	NOUN
taxlaw-2841	629	19	and	and	CCONJ
taxlaw-2841	629	20	profit	profit	NOUN
taxlaw-2841	629	21	shifting	shifting	NOUN
taxlaw-2841	629	22	(	(	PUNCT
taxlaw-2841	629	23	beps	beps	NOUN
taxlaw-2841	629	24	)	)	PUNCT
taxlaw-2841	629	25	action	action	NOUN
taxlaw-2841	629	26	plan	plan	NOUN
taxlaw-2841	629	27	by	by	ADP
taxlaw-2841	629	28	the	the	DET
taxlaw-2841	629	29	end	end	NOUN
taxlaw-2841	629	30	of	of	ADP
taxlaw-2841	629	31	this	this	DET
taxlaw-2841	629	32	year	year	NOUN
taxlaw-2841	629	33	.	.	PUNCT
taxlaw-2841	630	1	going	go	VERB
taxlaw-2841	630	2	forward	forward	ADV
taxlaw-2841	630	3	,	,	PUNCT
taxlaw-2841	630	4	it	it	PRON
taxlaw-2841	630	5	will	will	AUX
taxlaw-2841	630	6	be	be	AUX
taxlaw-2841	630	7	crucial	crucial	ADJ
taxlaw-2841	630	8	to	to	PART
taxlaw-2841	630	9	ensure	ensure	VERB
taxlaw-2841	630	10	its	its	PRON
taxlaw-2841	630	11	effective	effective	ADJ
taxlaw-2841	630	12	implementation	implementation	NOUN
taxlaw-2841	630	13	,	,	PUNCT
taxlaw-2841	630	14	and	and	CCONJ
taxlaw-2841	630	15	we	we	PRON
taxlaw-2841	630	16	encourage	encourage	VERB
taxlaw-2841	630	17	the	the	DET
taxlaw-2841	630	18	g20	g20	NOUN
taxlaw-2841	630	19	and	and	CCONJ
taxlaw-2841	630	20	the	the	DET
taxlaw-2841	630	21	oecd	oecd	PROPN
taxlaw-2841	630	22	to	to	PART
taxlaw-2841	630	23	establish	establish	VERB
taxlaw-2841	630	24	a	a	DET
taxlaw-2841	630	25	targeted	target	VERB
taxlaw-2841	630	26	monitoring	monitoring	NOUN
taxlaw-2841	630	27	process	process	NOUN
taxlaw-2841	630	28	to	to	ADP
taxlaw-2841	630	29	that	that	DET
taxlaw-2841	630	30	end	end	NOUN
taxlaw-2841	630	31	.	.	PUNCT
taxlaw-2841	631	1	we	we	PRON
taxlaw-2841	631	2	commit	commit	VERB
taxlaw-2841	631	3	to	to	PART
taxlaw-2841	631	4	strongly	strongly	ADV
taxlaw-2841	631	5	promoting	promote	VERB
taxlaw-2841	631	6	automatic	automatic	ADJ
taxlaw-2841	631	7	exchange	exchange	NOUN
taxlaw-2841	631	8	of	of	ADP
taxlaw-2841	631	9	information	information	NOUN
taxlaw-2841	631	10	on	on	ADP
taxlaw-2841	631	11	cross	cross	ADJ
taxlaw-2841	631	12	-	-	ADJ
taxlaw-2841	631	13	border	border	ADJ
taxlaw-2841	631	14	tax	tax	NOUN
taxlaw-2841	631	15	rulings	ruling	NOUN
taxlaw-2841	631	16	.	.	PUNCT
taxlaw-2841	632	1	moreover	moreover	ADV
taxlaw-2841	632	2	,	,	PUNCT
taxlaw-2841	632	3	we	we	PRON
taxlaw-2841	632	4	look	look	VERB
taxlaw-2841	632	5	forward	forward	ADV
taxlaw-2841	632	6	to	to	ADP
taxlaw-2841	632	7	the	the	DET
taxlaw-2841	632	8	rapid	rapid	ADJ
taxlaw-2841	632	9	implementation	implementation	NOUN
taxlaw-2841	632	10	of	of	ADP
taxlaw-2841	632	11	the	the	DET
taxlaw-2841	632	12	new	new	ADJ
taxlaw-2841	632	13	single	single	ADJ
taxlaw-2841	632	14	global	global	ADJ
taxlaw-2841	632	15	standard	standard	NOUN
taxlaw-2841	632	16	for	for	ADP
taxlaw-2841	632	17	automatic	automatic	ADJ
taxlaw-2841	632	18	exchange	exchange	NOUN
taxlaw-2841	632	19	of	of	ADP
taxlaw-2841	632	20	information	information	NOUN
taxlaw-2841	632	21	by	by	ADP
taxlaw-2841	632	22	the	the	DET
taxlaw-2841	632	23	end	end	NOUN
taxlaw-2841	632	24	of	of	ADP
taxlaw-2841	632	25	2017	2017	NUM
taxlaw-2841	632	26	or	or	CCONJ
taxlaw-2841	632	27	2018	2018	NUM
taxlaw-2841	632	28	,	,	PUNCT
taxlaw-2841	632	29	including	include	VERB
taxlaw-2841	632	30	by	by	ADP
taxlaw-2841	632	31	all	all	DET
taxlaw-2841	632	32	financial	financial	ADJ
taxlaw-2841	632	33	centres	centre	NOUN
taxlaw-2841	632	34	subject	subject	ADJ
taxlaw-2841	632	35	to	to	ADP
taxlaw-2841	632	36	completing	complete	VERB
taxlaw-2841	632	37	necessary	necessary	ADJ
taxlaw-2841	632	38	legislative	legislative	ADJ
taxlaw-2841	632	39	procedures	procedure	NOUN
taxlaw-2841	632	40	.	.	PUNCT
taxlaw-2841	633	1	we	we	PRON
taxlaw-2841	633	2	also	also	ADV
taxlaw-2841	633	3	urge	urge	VERB
taxlaw-2841	633	4	jurisdictions	jurisdiction	NOUN
taxlaw-2841	633	5	that	that	PRON
taxlaw-2841	633	6	have	have	VERB
taxlaw-2841	633	7	not	not	PART
taxlaw-2841	633	8	yet	yet	ADV
taxlaw-2841	633	9	,	,	PUNCT
taxlaw-2841	633	10	or	or	CCONJ
taxlaw-2841	633	11	not	not	PART
taxlaw-2841	633	12	adequately	adequately	ADV
taxlaw-2841	633	13	,	,	PUNCT
taxlaw-2841	633	14	implemented	implement	VERB
taxlaw-2841	633	15	the	the	DET
taxlaw-2841	633	16	international	international	ADJ
taxlaw-2841	633	17	standard	standard	NOUN
taxlaw-2841	633	18	for	for	ADP
taxlaw-2841	633	19	the	the	DET
taxlaw-2841	633	20	exchange	exchange	NOUN
taxlaw-2841	633	21	of	of	ADP
taxlaw-2841	633	22	information	information	NOUN
taxlaw-2841	633	23	on	on	ADP
taxlaw-2841	633	24	request	request	NOUN
taxlaw-2841	633	25	to	to	PART
taxlaw-2841	633	26	do	do	AUX
taxlaw-2841	633	27	so	so	ADV
taxlaw-2841	633	28	expeditiously	expeditiously	ADV
taxlaw-2841	633	29	.	.	PUNCT
taxlaw-2841	633	30	”	"	PUNCT
taxlaw-2841	634	1	g-7	g-7	VERB
taxlaw-2841	634	2	leaders	leader	NOUN
taxlaw-2841	634	3	’	'	PUNCT
taxlaw-2841	634	4	declaration	declaration	NOUN
taxlaw-2841	634	5	,	,	PUNCT
taxlaw-2841	634	6	g-7	g-7	X
taxlaw-2841	634	7	(	(	PUNCT
taxlaw-2841	634	8	jun	jun	PROPN
taxlaw-2841	634	9	.	.	PROPN
taxlaw-2841	634	10	8	8	NUM
taxlaw-2841	634	11	,	,	PUNCT
taxlaw-2841	634	12	2015	2015	NUM
taxlaw-2841	634	13	)	)	PUNCT
taxlaw-2841	634	14	,	,	PUNCT
taxlaw-2841	634	15	http://www.whitehouse.gov/the-press-office/2015/06/08/g-7leaders-declaration	http://www.whitehouse.gov/the-press-office/2015/06/08/g-7leaders-declaration	NOUN
taxlaw-2841	634	16	[	[	X
taxlaw-2841	634	17	http://perma.cc/3c9s-crxk	http://perma.cc/3c9s-crxk	X
taxlaw-2841	634	18	]	]	X
taxlaw-2841	634	19	.	.	PUNCT
taxlaw-2841	635	1	134	134	NUM
taxlaw-2841	635	2	see	see	VERB
taxlaw-2841	635	3	gary	gary	PROPN
taxlaw-2841	635	4	hufbauer	hufbauer	PROPN
taxlaw-2841	635	5	et	et	PROPN
taxlaw-2841	635	6	al	al	PROPN
taxlaw-2841	635	7	.	.	PROPN
taxlaw-2841	635	8	,	,	PUNCT
taxlaw-2841	635	9	the	the	DET
taxlaw-2841	635	10	oecd	oecd	PROPN
taxlaw-2841	635	11	’s	’s	PART
taxlaw-2841	635	12	“	"	PUNCT
taxlaw-2841	635	13	action	action	NOUN
taxlaw-2841	635	14	plan	plan	NOUN
taxlaw-2841	635	15	”	"	PUNCT
taxlaw-2841	635	16	to	to	PART
taxlaw-2841	635	17	raise	raise	VERB
taxlaw-2841	635	18	taxes	taxis	NOUN
taxlaw-2841	635	19	on	on	ADP
taxlaw-2841	635	20	multinational	multinational	ADJ
taxlaw-2841	635	21	corporations	corporation	NOUN
taxlaw-2841	635	22	,	,	PUNCT
taxlaw-2841	635	23	peterson	peterson	PROPN
taxlaw-2841	635	24	inst	inst	PROPN
taxlaw-2841	635	25	.	.	PUNCT
taxlaw-2841	636	1	for	for	ADP
taxlaw-2841	636	2	int’l	int’l	NUM
taxlaw-2841	636	3	econ	econ	NOUN
taxlaw-2841	636	4	.	.	PUNCT
taxlaw-2841	637	1	,	,	PUNCT
taxlaw-2841	637	2	working	work	VERB
taxlaw-2841	637	3	paper	paper	NOUN
taxlaw-2841	637	4	no	no	INTJ
taxlaw-2841	637	5	.	.	NOUN
taxlaw-2841	638	1	15	15	NUM
taxlaw-2841	638	2	-	-	SYM
taxlaw-2841	638	3	14	14	NUM
taxlaw-2841	638	4	(	(	PUNCT
taxlaw-2841	638	5	sept	sept	PROPN
taxlaw-2841	638	6	.	.	PROPN
taxlaw-2841	638	7	2015	2015	NUM
taxlaw-2841	638	8	)	)	PUNCT
taxlaw-2841	639	1	,	,	PUNCT
taxlaw-2841	639	2	http://piie.com/publications/wp/wp15-14.pdf	http://piie.com/publications/wp/wp15-14.pdf	PROPN
taxlaw-2841	640	1	[	[	X
taxlaw-2841	640	2	http://perma.cc/pm78-e8bm	http://perma.cc/pm78-e8bm	X
taxlaw-2841	640	3	]	]	X
taxlaw-2841	640	4	.	.	PUNCT
taxlaw-2841	641	1	2017	2017	NUM
taxlaw-2841	641	2	]	]	PUNCT
taxlaw-2841	641	3	minimum	minimum	ADJ
taxlaw-2841	641	4	global	global	ADJ
taxlaw-2841	641	5	effective	effective	ADJ
taxlaw-2841	641	6	corporate	corporate	ADJ
taxlaw-2841	641	7	tax	tax	NOUN
taxlaw-2841	641	8	rate	rate	NOUN
taxlaw-2841	641	9	35	35	NUM
taxlaw-2841	641	10	continue	continue	VERB
taxlaw-2841	641	11	in	in	ADP
taxlaw-2841	641	12	its	its	PRON
taxlaw-2841	641	13	tax	tax	NOUN
taxlaw-2841	641	14	reform	reform	NOUN
taxlaw-2841	641	15	efforts	effort	NOUN
taxlaw-2841	641	16	at	at	ADP
taxlaw-2841	641	17	its	its	PRON
taxlaw-2841	641	18	own	own	ADJ
taxlaw-2841	641	19	pace	pace	NOUN
taxlaw-2841	641	20	and	and	CCONJ
taxlaw-2841	641	21	with	with	ADP
taxlaw-2841	641	22	its	its	PRON
taxlaw-2841	641	23	own	own	ADJ
taxlaw-2841	641	24	method	method	NOUN
taxlaw-2841	641	25	,	,	PUNCT
taxlaw-2841	641	26	and	and	CCONJ
taxlaw-2841	641	27	“	"	PUNCT
taxlaw-2841	641	28	whatever	whatever	PRON
taxlaw-2841	641	29	happens	happen	VERB
taxlaw-2841	641	30	to	to	ADP
taxlaw-2841	641	31	our	our	PRON
taxlaw-2841	641	32	rules	rule	NOUN
taxlaw-2841	641	33	depends	depend	VERB
taxlaw-2841	641	34	on	on	ADP
taxlaw-2841	641	35	our	our	PRON
taxlaw-2841	641	36	own	own	ADJ
taxlaw-2841	641	37	internal	internal	ADJ
taxlaw-2841	641	38	processes	process	NOUN
taxlaw-2841	641	39	and	and	CCONJ
taxlaw-2841	641	40	debates”.135	debates”.135	PROPN
taxlaw-2841	641	41	i	i	PRON
taxlaw-2841	641	42	believe	believe	VERB
taxlaw-2841	641	43	that	that	SCONJ
taxlaw-2841	641	44	the	the	DET
taxlaw-2841	641	45	united	united	PROPN
taxlaw-2841	641	46	states	states	PROPN
taxlaw-2841	641	47	can	can	AUX
taxlaw-2841	641	48	not	not	PART
taxlaw-2841	641	49	ignore	ignore	VERB
taxlaw-2841	641	50	these	these	DET
taxlaw-2841	641	51	proposals	proposal	NOUN
taxlaw-2841	641	52	as	as	SCONJ
taxlaw-2841	641	53	they	they	PRON
taxlaw-2841	641	54	indicate	indicate	VERB
taxlaw-2841	641	55	significant	significant	ADJ
taxlaw-2841	641	56	changes	change	NOUN
taxlaw-2841	641	57	within	within	ADP
taxlaw-2841	641	58	the	the	DET
taxlaw-2841	641	59	international	international	ADJ
taxlaw-2841	641	60	environment	environment	NOUN
taxlaw-2841	641	61	.	.	PUNCT
taxlaw-2841	642	1	these	these	DET
taxlaw-2841	642	2	proposals	proposal	NOUN
taxlaw-2841	642	3	will	will	AUX
taxlaw-2841	642	4	influence	influence	VERB
taxlaw-2841	642	5	other	other	ADJ
taxlaw-2841	642	6	countries	country	NOUN
taxlaw-2841	642	7	to	to	ADP
taxlaw-2841	642	8	some	some	DET
taxlaw-2841	642	9	extent	extent	NOUN
taxlaw-2841	642	10	and	and	CCONJ
taxlaw-2841	642	11	will	will	AUX
taxlaw-2841	642	12	certainly	certainly	ADV
taxlaw-2841	642	13	influence	influence	VERB
taxlaw-2841	642	14	american	american	ADJ
taxlaw-2841	642	15	multinationals	multinational	NOUN
taxlaw-2841	642	16	in	in	ADP
taxlaw-2841	642	17	their	their	PRON
taxlaw-2841	642	18	global	global	ADJ
taxlaw-2841	642	19	business	business	NOUN
taxlaw-2841	642	20	activity	activity	NOUN
taxlaw-2841	642	21	.	.	PUNCT
taxlaw-2841	643	1	the	the	DET
taxlaw-2841	643	2	united	united	PROPN
taxlaw-2841	643	3	states	states	PROPN
taxlaw-2841	643	4	is	be	AUX
taxlaw-2841	643	5	taking	take	VERB
taxlaw-2841	643	6	and	and	CCONJ
taxlaw-2841	643	7	should	should	AUX
taxlaw-2841	643	8	continue	continue	VERB
taxlaw-2841	643	9	to	to	PART
taxlaw-2841	643	10	take	take	VERB
taxlaw-2841	643	11	the	the	DET
taxlaw-2841	643	12	new	new	ADJ
taxlaw-2841	643	13	international	international	ADJ
taxlaw-2841	643	14	environment	environment	NOUN
taxlaw-2841	643	15	into	into	ADP
taxlaw-2841	643	16	consideration	consideration	NOUN
taxlaw-2841	643	17	while	while	SCONJ
taxlaw-2841	643	18	designing	design	VERB
taxlaw-2841	643	19	its	its	PRON
taxlaw-2841	643	20	domestic	domestic	ADJ
taxlaw-2841	643	21	tax	tax	NOUN
taxlaw-2841	643	22	law	law	NOUN
taxlaw-2841	643	23	and	and	CCONJ
taxlaw-2841	643	24	its	its	PRON
taxlaw-2841	643	25	bilateral	bilateral	ADJ
taxlaw-2841	643	26	tax	tax	NOUN
taxlaw-2841	643	27	treaty	treaty	NOUN
taxlaw-2841	643	28	law	law	NOUN
taxlaw-2841	643	29	on	on	ADP
taxlaw-2841	643	30	international	international	ADJ
taxlaw-2841	643	31	transactions	transaction	NOUN
taxlaw-2841	643	32	.	.	PUNCT
taxlaw-2841	644	1	however	however	ADV
taxlaw-2841	644	2	,	,	PUNCT
taxlaw-2841	644	3	in	in	ADP
taxlaw-2841	644	4	addition	addition	NOUN
taxlaw-2841	644	5	to	to	ADP
taxlaw-2841	644	6	taking	take	VERB
taxlaw-2841	644	7	these	these	DET
taxlaw-2841	644	8	international	international	ADJ
taxlaw-2841	644	9	changes	change	NOUN
taxlaw-2841	644	10	and	and	CCONJ
taxlaw-2841	644	11	proposals	proposal	NOUN
taxlaw-2841	644	12	into	into	ADP
taxlaw-2841	644	13	account	account	NOUN
taxlaw-2841	644	14	,	,	PUNCT
taxlaw-2841	644	15	i	i	PRON
taxlaw-2841	644	16	call	call	VERB
taxlaw-2841	644	17	on	on	ADP
taxlaw-2841	644	18	the	the	DET
taxlaw-2841	644	19	u.s	u.s	PROPN
taxlaw-2841	644	20	.	.	PROPN
taxlaw-2841	644	21	to	to	PART
taxlaw-2841	644	22	step	step	VERB
taxlaw-2841	644	23	up	up	ADP
taxlaw-2841	644	24	and	and	CCONJ
taxlaw-2841	644	25	play	play	VERB
taxlaw-2841	644	26	a	a	DET
taxlaw-2841	644	27	much	much	ADV
taxlaw-2841	644	28	more	more	ADV
taxlaw-2841	644	29	influential	influential	ADJ
taxlaw-2841	644	30	role	role	NOUN
taxlaw-2841	644	31	in	in	ADP
taxlaw-2841	644	32	the	the	DET
taxlaw-2841	644	33	international	international	ADJ
taxlaw-2841	644	34	arena	arena	NOUN
taxlaw-2841	644	35	.	.	PUNCT
taxlaw-2841	645	1	in	in	ADP
taxlaw-2841	645	2	my	my	PRON
taxlaw-2841	645	3	opinion	opinion	NOUN
taxlaw-2841	645	4	,	,	PUNCT
taxlaw-2841	645	5	the	the	DET
taxlaw-2841	645	6	united	united	PROPN
taxlaw-2841	645	7	states	states	PROPN
taxlaw-2841	645	8	is	be	AUX
taxlaw-2841	645	9	the	the	DET
taxlaw-2841	645	10	most	most	ADV
taxlaw-2841	645	11	powerful	powerful	ADJ
taxlaw-2841	645	12	and	and	CCONJ
taxlaw-2841	645	13	influential	influential	ADJ
taxlaw-2841	645	14	country	country	NOUN
taxlaw-2841	645	15	in	in	ADP
taxlaw-2841	645	16	the	the	DET
taxlaw-2841	645	17	international	international	ADJ
taxlaw-2841	645	18	tax	tax	NOUN
taxlaw-2841	645	19	arena	arena	NOUN
taxlaw-2841	645	20	.	.	PUNCT
taxlaw-2841	646	1	i	i	PRON
taxlaw-2841	646	2	do	do	AUX
taxlaw-2841	646	3	not	not	PART
taxlaw-2841	646	4	agree	agree	VERB
taxlaw-2841	646	5	with	with	ADP
taxlaw-2841	646	6	itai	itai	PROPN
taxlaw-2841	646	7	grinberg	grinberg	PROPN
taxlaw-2841	646	8	and	and	CCONJ
taxlaw-2841	646	9	joost	joost	PROPN
taxlaw-2841	646	10	pauwelyn	pauwelyn	PROPN
taxlaw-2841	646	11	who	who	PRON
taxlaw-2841	646	12	argued	argue	VERB
taxlaw-2841	646	13	that	that	SCONJ
taxlaw-2841	646	14	“	"	PUNCT
taxlaw-2841	646	15	in	in	ADP
taxlaw-2841	646	16	most	most	ADJ
taxlaw-2841	646	17	other	other	ADJ
taxlaw-2841	646	18	fields	field	NOUN
taxlaw-2841	646	19	,	,	PUNCT
taxlaw-2841	646	20	non	non	ADJ
taxlaw-2841	646	21	-	-	NOUN
taxlaw-2841	646	22	cooperation	cooperation	NOUN
taxlaw-2841	646	23	by	by	ADP
taxlaw-2841	646	24	the	the	DET
taxlaw-2841	646	25	united	united	PROPN
taxlaw-2841	646	26	states	states	PROPN
taxlaw-2841	646	27	would	would	AUX
taxlaw-2841	646	28	be	be	AUX
taxlaw-2841	646	29	fatal	fatal	ADJ
taxlaw-2841	646	30	.	.	PUNCT
taxlaw-2841	647	1	not	not	PART
taxlaw-2841	647	2	so	so	ADV
taxlaw-2841	647	3	in	in	ADP
taxlaw-2841	647	4	international	international	ADJ
taxlaw-2841	647	5	tax	tax	NOUN
taxlaw-2841	647	6	,	,	PUNCT
taxlaw-2841	647	7	where	where	SCONJ
taxlaw-2841	647	8	the	the	DET
taxlaw-2841	647	9	bargaining	bargaining	NOUN
taxlaw-2841	647	10	power	power	NOUN
taxlaw-2841	647	11	of	of	ADP
taxlaw-2841	647	12	the	the	DET
taxlaw-2841	647	13	u.s	u.s	PROPN
taxlaw-2841	647	14	.	.	PROPN
taxlaw-2841	647	15	is	be	AUX
taxlaw-2841	647	16	relatively	relatively	ADV
taxlaw-2841	647	17	weak	weak	ADJ
taxlaw-2841	647	18	and	and	CCONJ
taxlaw-2841	647	19	multilateral	multilateral	ADJ
taxlaw-2841	647	20	discussions	discussion	NOUN
taxlaw-2841	647	21	without	without	ADP
taxlaw-2841	647	22	u.s	u.s	PROPN
taxlaw-2841	647	23	.	.	PROPN
taxlaw-2841	647	24	support	support	NOUN
taxlaw-2841	647	25	can	can	AUX
taxlaw-2841	647	26	constrain	constrain	VERB
taxlaw-2841	647	27	u.s	u.s	PROPN
taxlaw-2841	647	28	.	.	PROPN
taxlaw-2841	647	29	national	national	PROPN
taxlaw-2841	647	30	interests”.136	interests”.136	PROPN
taxlaw-2841	647	31	the	the	DET
taxlaw-2841	647	32	bargaining	bargaining	NOUN
taxlaw-2841	647	33	power	power	NOUN
taxlaw-2841	647	34	of	of	ADP
taxlaw-2841	647	35	the	the	DET
taxlaw-2841	647	36	united	united	PROPN
taxlaw-2841	647	37	states	states	PROPN
taxlaw-2841	647	38	in	in	ADP
taxlaw-2841	647	39	international	international	ADJ
taxlaw-2841	647	40	tax	tax	NOUN
taxlaw-2841	647	41	law	law	NOUN
taxlaw-2841	647	42	is	be	AUX
taxlaw-2841	647	43	very	very	ADV
taxlaw-2841	647	44	strong	strong	ADJ
taxlaw-2841	647	45	.	.	PUNCT
taxlaw-2841	648	1	the	the	DET
taxlaw-2841	648	2	unilateral	unilateral	ADJ
taxlaw-2841	648	3	influence	influence	NOUN
taxlaw-2841	648	4	of	of	ADP
taxlaw-2841	648	5	the	the	DET
taxlaw-2841	648	6	united	united	PROPN
taxlaw-2841	648	7	states	states	PROPN
taxlaw-2841	648	8	is	be	AUX
taxlaw-2841	648	9	called	call	VERB
taxlaw-2841	648	10	by	by	ADP
taxlaw-2841	648	11	robert	robert	PROPN
taxlaw-2841	648	12	kudrle	kudrle	PROPN
taxlaw-2841	648	13	,	,	PUNCT
taxlaw-2841	648	14	“	"	PUNCT
taxlaw-2841	648	15	vertical	vertical	ADJ
taxlaw-2841	648	16	diffusion	diffusion	NOUN
taxlaw-2841	648	17	:	:	PUNCT
taxlaw-2841	648	18	from	from	ADP
taxlaw-2841	648	19	the	the	DET
taxlaw-2841	648	20	practices	practice	NOUN
taxlaw-2841	648	21	of	of	ADP
taxlaw-2841	648	22	a	a	DET
taxlaw-2841	648	23	single	single	ADJ
taxlaw-2841	648	24	state	state	NOUN
taxlaw-2841	648	25	to	to	ADP
taxlaw-2841	648	26	the	the	DET
taxlaw-2841	648	27	international	international	ADJ
taxlaw-2841	648	28	system	system	NOUN
taxlaw-2841	648	29	via	via	ADP
taxlaw-2841	648	30	the	the	DET
taxlaw-2841	648	31	oecd”.137	oecd”.137	NOUN
taxlaw-2841	648	32	namely	namely	ADV
taxlaw-2841	648	33	,	,	PUNCT
taxlaw-2841	648	34	that	that	SCONJ
taxlaw-2841	648	35	the	the	DET
taxlaw-2841	648	36	unilateral	unilateral	ADJ
taxlaw-2841	648	37	practices	practice	NOUN
taxlaw-2841	648	38	of	of	ADP
taxlaw-2841	648	39	the	the	DET
taxlaw-2841	648	40	united	united	PROPN
taxlaw-2841	648	41	states	states	PROPN
taxlaw-2841	648	42	turn	turn	VERB
taxlaw-2841	648	43	into	into	ADP
taxlaw-2841	648	44	international	international	ADJ
taxlaw-2841	648	45	law	law	NOUN
taxlaw-2841	648	46	via	via	ADP
taxlaw-2841	648	47	the	the	DET
taxlaw-2841	648	48	oecd	oecd	PROPN
taxlaw-2841	648	49	.	.	PUNCT
taxlaw-2841	649	1	similarly	similarly	ADV
taxlaw-2841	649	2	,	,	PUNCT
taxlaw-2841	649	3	reuven	reuven	VERB
taxlaw-2841	649	4	avi	avi	PROPN
taxlaw-2841	649	5	-	-	PUNCT
taxlaw-2841	649	6	yonah	yonah	ADJ
taxlaw-2841	649	7	,	,	PUNCT
taxlaw-2841	649	8	called	call	VERB
taxlaw-2841	649	9	this	this	DET
taxlaw-2841	649	10	influence	influence	NOUN
taxlaw-2841	649	11	,	,	PUNCT
taxlaw-2841	649	12	“	"	PUNCT
taxlaw-2841	649	13	constructive	constructive	ADJ
taxlaw-2841	649	14	unilateralism	unilateralism	NOUN
taxlaw-2841	649	15	,	,	PUNCT
taxlaw-2841	649	16	”	"	PUNCT
taxlaw-2841	649	17	in	in	ADP
taxlaw-2841	649	18	the	the	DET
taxlaw-2841	649	19	sense	sense	NOUN
taxlaw-2841	649	20	of	of	ADP
taxlaw-2841	649	21	unilateral	unilateral	ADJ
taxlaw-2841	649	22	actions	action	NOUN
taxlaw-2841	649	23	by	by	ADP
taxlaw-2841	649	24	the	the	DET
taxlaw-2841	649	25	united	united	PROPN
taxlaw-2841	649	26	states	states	PROPN
taxlaw-2841	649	27	that	that	PRON
taxlaw-2841	649	28	turn	turn	VERB
taxlaw-2841	649	29	into	into	ADP
taxlaw-2841	649	30	international	international	ADJ
taxlaw-2841	649	31	law	law	NOUN
taxlaw-2841	649	32	in	in	ADP
taxlaw-2841	649	33	constructive	constructive	ADJ
taxlaw-2841	649	34	manner	manner	NOUN
taxlaw-2841	649	35	.	.	PUNCT
taxlaw-2841	650	1	in	in	ADP
taxlaw-2841	650	2	the	the	DET
taxlaw-2841	650	3	same	same	ADJ
taxlaw-2841	650	4	line	line	NOUN
taxlaw-2841	650	5	of	of	ADP
taxlaw-2841	650	6	thinking	thinking	NOUN
taxlaw-2841	650	7	,	,	PUNCT
taxlaw-2841	650	8	i	i	PRON
taxlaw-2841	650	9	argue	argue	VERB
taxlaw-2841	650	10	that	that	SCONJ
taxlaw-2841	650	11	the	the	DET
taxlaw-2841	650	12	unilateral	unilateral	ADJ
taxlaw-2841	650	13	action	action	NOUN
taxlaw-2841	650	14	by	by	ADP
taxlaw-2841	650	15	the	the	DET
taxlaw-2841	650	16	united	united	PROPN
taxlaw-2841	650	17	states	states	PROPN
taxlaw-2841	650	18	is	be	AUX
taxlaw-2841	650	19	one	one	NUM
taxlaw-2841	650	20	important	important	ADJ
taxlaw-2841	650	21	way	way	NOUN
taxlaw-2841	650	22	to	to	PART
taxlaw-2841	650	23	handle	handle	VERB
taxlaw-2841	650	24	international	international	ADJ
taxlaw-2841	650	25	corporate	corporate	ADJ
taxlaw-2841	650	26	tax	tax	NOUN
taxlaw-2841	650	27	avoidance	avoidance	NOUN
taxlaw-2841	650	28	,	,	PUNCT
taxlaw-2841	650	29	and	and	CCONJ
taxlaw-2841	650	30	therefore	therefore	ADV
taxlaw-2841	650	31	,	,	PUNCT
taxlaw-2841	650	32	i	i	PRON
taxlaw-2841	650	33	propose	propose	VERB
taxlaw-2841	650	34	unilateral	unilateral	ADJ
taxlaw-2841	650	35	domestic	domestic	ADJ
taxlaw-2841	650	36	u.s	u.s	PROPN
taxlaw-2841	650	37	.	.	PROPN
taxlaw-2841	650	38	general	general	ADJ
taxlaw-2841	650	39	antiavoidance	antiavoidance	NOUN
taxlaw-2841	650	40	rule	rule	NOUN
taxlaw-2841	650	41	to	to	PART
taxlaw-2841	650	42	combat	combat	VERB
taxlaw-2841	650	43	corporate	corporate	ADJ
taxlaw-2841	650	44	tax	tax	NOUN
taxlaw-2841	650	45	avoidance	avoidance	NOUN
taxlaw-2841	650	46	.	.	PUNCT
taxlaw-2841	651	1	v.	v.	ADP
taxlaw-2841	651	2	the	the	DET
taxlaw-2841	651	3	proposed	propose	VERB
taxlaw-2841	651	4	minimum	minimum	ADJ
taxlaw-2841	651	5	global	global	ADJ
taxlaw-2841	651	6	effective	effective	ADJ
taxlaw-2841	651	7	corporate	corporate	ADJ
taxlaw-2841	651	8	tax	tax	NOUN
taxlaw-2841	651	9	rate	rate	NOUN
taxlaw-2841	651	10	as	as	ADP
taxlaw-2841	651	11	general	general	ADJ
taxlaw-2841	651	12	anti	anti	ADJ
taxlaw-2841	651	13	-	-	ADJ
taxlaw-2841	651	14	avoidance	avoidance	ADJ
taxlaw-2841	651	15	rule	rule	NOUN
taxlaw-2841	651	16	a.	a.	NOUN
taxlaw-2841	651	17	the	the	DET
taxlaw-2841	651	18	proposal	proposal	NOUN
taxlaw-2841	651	19	the	the	DET
taxlaw-2841	651	20	starting	starting	NOUN
taxlaw-2841	651	21	point	point	NOUN
taxlaw-2841	651	22	of	of	ADP
taxlaw-2841	651	23	my	my	PRON
taxlaw-2841	651	24	proposal	proposal	NOUN
taxlaw-2841	651	25	is	be	AUX
taxlaw-2841	651	26	that	that	SCONJ
taxlaw-2841	651	27	the	the	DET
taxlaw-2841	651	28	u.s	u.s	PROPN
taxlaw-2841	651	29	.	.	PROPN
taxlaw-2841	651	30	is	be	AUX
taxlaw-2841	651	31	interested	interested	ADJ
taxlaw-2841	651	32	in	in	ADP
taxlaw-2841	651	33	protecting	protect	VERB
taxlaw-2841	651	34	its	its	PRON
taxlaw-2841	651	35	corporate	corporate	ADJ
taxlaw-2841	651	36	tax	tax	NOUN
taxlaw-2841	651	37	base	base	NOUN
taxlaw-2841	651	38	while	while	SCONJ
taxlaw-2841	651	39	maintaining	maintain	VERB
taxlaw-2841	651	40	the	the	DET
taxlaw-2841	651	41	competitive	competitive	ADJ
taxlaw-2841	651	42	position	position	NOUN
taxlaw-2841	651	43	of	of	ADP
taxlaw-2841	651	44	u.s	u.s	PROPN
taxlaw-2841	651	45	.	.	PROPN
taxlaw-2841	651	46	multinationals	multinational	NOUN
taxlaw-2841	651	47	.	.	PUNCT
taxlaw-2841	652	1	the	the	DET
taxlaw-2841	652	2	united	united	PROPN
taxlaw-2841	652	3	states	states	PROPN
taxlaw-2841	652	4	will	will	AUX
taxlaw-2841	652	5	act	act	VERB
taxlaw-2841	652	6	unilaterally	unilaterally	ADV
taxlaw-2841	652	7	to	to	PART
taxlaw-2841	652	8	protect	protect	VERB
taxlaw-2841	652	9	its	its	PRON
taxlaw-2841	652	10	base	base	NOUN
taxlaw-2841	652	11	and	and	CCONJ
taxlaw-2841	652	12	fulfill	fulfill	VERB
taxlaw-2841	652	13	its	its	PRON
taxlaw-2841	652	14	international	international	ADJ
taxlaw-2841	652	15	tax	tax	NOUN
taxlaw-2841	652	16	policy	policy	NOUN
taxlaw-2841	652	17	,	,	PUNCT
taxlaw-2841	652	18	while	while	SCONJ
taxlaw-2841	652	19	taking	take	VERB
taxlaw-2841	652	20	into	into	ADP
taxlaw-2841	652	21	account	account	NOUN
taxlaw-2841	652	22	the	the	DET
taxlaw-2841	652	23	new	new	ADJ
taxlaw-2841	652	24	international	international	ADJ
taxlaw-2841	652	25	environment	environment	NOUN
taxlaw-2841	652	26	.	.	PUNCT
taxlaw-2841	653	1	although	although	SCONJ
taxlaw-2841	653	2	my	my	PRON
taxlaw-2841	653	3	proposal	proposal	NOUN
taxlaw-2841	653	4	is	be	AUX
taxlaw-2841	653	5	also	also	ADV
taxlaw-2841	653	6	appropriate	appropriate	ADJ
taxlaw-2841	653	7	for	for	ADP
taxlaw-2841	653	8	territorial	territorial	ADJ
taxlaw-2841	653	9	tax	tax	NOUN
taxlaw-2841	653	10	systems	system	NOUN
taxlaw-2841	653	11	,	,	PUNCT
taxlaw-2841	653	12	my	my	PRON
taxlaw-2841	653	13	proposal	proposal	NOUN
taxlaw-2841	653	14	assumes	assume	VERB
taxlaw-2841	653	15	that	that	SCONJ
taxlaw-2841	653	16	the	the	DET
taxlaw-2841	653	17	united	united	PROPN
taxlaw-2841	653	18	states	states	PROPN
taxlaw-2841	653	19	will	will	AUX
taxlaw-2841	653	20	continue	continue	VERB
taxlaw-2841	653	21	with	with	ADP
taxlaw-2841	653	22	its	its	PRON
taxlaw-2841	653	23	use	use	NOUN
taxlaw-2841	653	24	of	of	ADP
taxlaw-2841	653	25	a	a	DET
taxlaw-2841	653	26	worldwide	worldwide	ADJ
taxlaw-2841	653	27	taxation	taxation	NOUN
taxlaw-2841	653	28	system	system	NOUN
taxlaw-2841	653	29	.	.	PUNCT
taxlaw-2841	654	1	loopholes	loophole	NOUN
taxlaw-2841	654	2	will	will	AUX
taxlaw-2841	654	3	continue	continue	VERB
taxlaw-2841	654	4	to	to	PART
taxlaw-2841	654	5	exist	exist	VERB
taxlaw-2841	654	6	in	in	ADP
taxlaw-2841	654	7	any	any	DET
taxlaw-2841	654	8	system	system	NOUN
taxlaw-2841	654	9	of	of	ADP
taxlaw-2841	654	10	international	international	ADJ
taxlaw-2841	654	11	taxation	taxation	NOUN
taxlaw-2841	654	12	and	and	CCONJ
taxlaw-2841	654	13	multinationals	multinational	NOUN
taxlaw-2841	654	14	will	will	AUX
taxlaw-2841	654	15	continue	continue	VERB
taxlaw-2841	654	16	to	to	PART
taxlaw-2841	654	17	use	use	VERB
taxlaw-2841	654	18	these	these	DET
taxlaw-2841	654	19	loopholes	loophole	NOUN
taxlaw-2841	654	20	to	to	PART
taxlaw-2841	654	21	reduce	reduce	VERB
taxlaw-2841	654	22	their	their	PRON
taxlaw-2841	654	23	tax	tax	NOUN
taxlaw-2841	654	24	liability	liability	NOUN
taxlaw-2841	654	25	through	through	ADP
taxlaw-2841	654	26	an	an	DET
taxlaw-2841	654	27	endless	endless	ADJ
taxlaw-2841	654	28	variety	variety	NOUN
taxlaw-2841	654	29	of	of	ADP
taxlaw-2841	654	30	tax	tax	NOUN
taxlaw-2841	654	31	135	135	NUM
taxlaw-2841	654	32	shaviro	shaviro	NOUN
taxlaw-2841	654	33	,	,	PUNCT
taxlaw-2841	654	34	supra	supra	PROPN
taxlaw-2841	654	35	note	note	NOUN
taxlaw-2841	654	36	27	27	NUM
taxlaw-2841	654	37	(	(	PUNCT
taxlaw-2841	654	38	video	video	NOUN
taxlaw-2841	654	39	available	available	ADJ
taxlaw-2841	654	40	at	at	ADP
taxlaw-2841	654	41	http://www.aei.org/events/the-oecd-base-erosion-andprofit-shifting-report-should-the-united-states-be-worried/	http://www.aei.org/events/the-oecd-base-erosion-andprofit-shifting-report-should-the-united-states-be-worried/	PROPN
taxlaw-2841	654	42	)	)	PUNCT
taxlaw-2841	654	43	.	.	PUNCT
taxlaw-2841	655	1	136	136	NUM
taxlaw-2841	655	2	see	see	VERB
taxlaw-2841	655	3	itai	itai	PROPN
taxlaw-2841	655	4	grinberg	grinberg	PROPN
taxlaw-2841	655	5	&	&	CCONJ
taxlaw-2841	655	6	joost	joost	PROPN
taxlaw-2841	655	7	pauwelyn	pauwelyn	PROPN
taxlaw-2841	655	8	,	,	PUNCT
taxlaw-2841	655	9	the	the	DET
taxlaw-2841	655	10	emergence	emergence	NOUN
taxlaw-2841	655	11	of	of	ADP
taxlaw-2841	655	12	a	a	DET
taxlaw-2841	655	13	new	new	ADJ
taxlaw-2841	655	14	international	international	ADJ
taxlaw-2841	655	15	tax	tax	NOUN
taxlaw-2841	655	16	regime	regime	NOUN
taxlaw-2841	655	17	:	:	PUNCT
taxlaw-2841	655	18	the	the	DET
taxlaw-2841	655	19	oecd	oecd	PROPN
taxlaw-2841	655	20	’s	’s	PART
taxlaw-2841	655	21	package	package	NOUN
taxlaw-2841	655	22	on	on	ADP
taxlaw-2841	655	23	base	base	NOUN
taxlaw-2841	655	24	erosion	erosion	NOUN
taxlaw-2841	655	25	and	and	CCONJ
taxlaw-2841	655	26	profit	profit	NOUN
taxlaw-2841	655	27	shifting	shifting	NOUN
taxlaw-2841	655	28	(	(	PUNCT
taxlaw-2841	655	29	beps	beps	PROPN
taxlaw-2841	655	30	)	)	PUNCT
taxlaw-2841	655	31	,	,	PUNCT
taxlaw-2841	655	32	19(24	19(24	NUM
taxlaw-2841	655	33	)	)	PUNCT
taxlaw-2841	655	34	asil	asil	NOUN
taxlaw-2841	655	35	insights	insight	NOUN
taxlaw-2841	655	36	(	(	PUNCT
taxlaw-2841	655	37	2015	2015	NUM
taxlaw-2841	655	38	)	)	PUNCT
taxlaw-2841	655	39	,	,	PUNCT
taxlaw-2841	655	40	http://www.asil.org/insights/volume/19/issue/24/emergence-new-international-tax-regimeoecd%e2%80%99s-package-base-erosion-and	http://www.asil.org/insights/volume/19/issue/24/emergence-new-international-tax-regimeoecd%e2%80%99s-package-base-erosion-and	PROPN
taxlaw-2841	656	1	[	[	X
taxlaw-2841	656	2	http://perma.cc/4c8w-qdjz	http://perma.cc/4c8w-qdjz	X
taxlaw-2841	656	3	]	]	X
taxlaw-2841	656	4	.	.	PUNCT
taxlaw-2841	656	5	137	137	NUM
taxlaw-2841	656	6	see	see	VERB
taxlaw-2841	656	7	robert	robert	PROPN
taxlaw-2841	656	8	kudrle	kudrle	PROPN
taxlaw-2841	656	9	,	,	PUNCT
taxlaw-2841	656	10	the	the	DET
taxlaw-2841	656	11	oecd	oecd	PROPN
taxlaw-2841	656	12	and	and	CCONJ
taxlaw-2841	656	13	the	the	DET
taxlaw-2841	656	14	international	international	ADJ
taxlaw-2841	656	15	tax	tax	NOUN
taxlaw-2841	656	16	regime	regime	NOUN
taxlaw-2841	656	17	:	:	PUNCT
taxlaw-2841	656	18	persistence	persistence	NOUN
taxlaw-2841	656	19	pays	pay	VERB
taxlaw-2841	656	20	off	off	ADP
taxlaw-2841	656	21	,	,	PUNCT
taxlaw-2841	656	22	16(3	16(3	PROPN
taxlaw-2841	656	23	)	)	PUNCT
taxlaw-2841	656	24	j.	j.	PROPN
taxlaw-2841	656	25	of	of	ADP
taxlaw-2841	656	26	comp	comp	PROPN
taxlaw-2841	656	27	.	.	PUNCT
taxlaw-2841	657	1	pol’y	pol’y	NOUN
taxlaw-2841	657	2	analysis	analysis	NOUN
taxlaw-2841	657	3	:	:	PUNCT
taxlaw-2841	657	4	res	re	NOUN
taxlaw-2841	657	5	.	.	PROPN
taxlaw-2841	657	6	&	&	CCONJ
taxlaw-2841	657	7	practice	practice	PROPN
taxlaw-2841	657	8	,	,	PUNCT
taxlaw-2841	657	9	201	201	NUM
taxlaw-2841	657	10	-	-	SYM
taxlaw-2841	657	11	15	15	NUM
taxlaw-2841	657	12	(	(	PUNCT
taxlaw-2841	657	13	2014	2014	NUM
taxlaw-2841	657	14	)	)	PUNCT
taxlaw-2841	657	15	.	.	PUNCT
taxlaw-2841	658	1	36	36	NUM
taxlaw-2841	658	2	columbia	columbia	PROPN
taxlaw-2841	658	3	journal	journal	PROPN
taxlaw-2841	658	4	of	of	ADP
taxlaw-2841	658	5	tax	tax	NOUN
taxlaw-2841	658	6	law	law	NOUN
taxlaw-2841	658	7	[	[	X
taxlaw-2841	658	8	vol.8:5	vol.8:5	NOUN
taxlaw-2841	658	9	planning	planning	NOUN
taxlaw-2841	658	10	strategies	strategy	NOUN
taxlaw-2841	658	11	.	.	PUNCT
taxlaw-2841	659	1	specific	specific	ADJ
taxlaw-2841	659	2	anti	anti	ADJ
taxlaw-2841	659	3	-	-	ADJ
taxlaw-2841	659	4	avoidance	avoidance	ADJ
taxlaw-2841	659	5	rules	rule	NOUN
taxlaw-2841	659	6	that	that	PRON
taxlaw-2841	659	7	target	target	VERB
taxlaw-2841	659	8	these	these	DET
taxlaw-2841	659	9	strategies	strategy	NOUN
taxlaw-2841	659	10	will	will	AUX
taxlaw-2841	659	11	continue	continue	VERB
taxlaw-2841	659	12	to	to	PART
taxlaw-2841	659	13	play	play	VERB
taxlaw-2841	659	14	an	an	DET
taxlaw-2841	659	15	important	important	ADJ
taxlaw-2841	659	16	role	role	NOUN
taxlaw-2841	659	17	in	in	ADP
taxlaw-2841	659	18	combating	combat	VERB
taxlaw-2841	659	19	this	this	DET
taxlaw-2841	659	20	behavior	behavior	NOUN
taxlaw-2841	659	21	,	,	PUNCT
taxlaw-2841	659	22	but	but	CCONJ
taxlaw-2841	659	23	these	these	DET
taxlaw-2841	659	24	individual	individual	ADJ
taxlaw-2841	659	25	rules	rule	NOUN
taxlaw-2841	659	26	alone	alone	ADV
taxlaw-2841	659	27	are	be	AUX
taxlaw-2841	659	28	not	not	PART
taxlaw-2841	659	29	enough	enough	ADJ
taxlaw-2841	659	30	to	to	PART
taxlaw-2841	659	31	face	face	VERB
taxlaw-2841	659	32	the	the	DET
taxlaw-2841	659	33	challenge	challenge	NOUN
taxlaw-2841	659	34	and	and	CCONJ
taxlaw-2841	659	35	it	it	PRON
taxlaw-2841	659	36	would	would	AUX
taxlaw-2841	659	37	be	be	AUX
taxlaw-2841	659	38	more	more	ADV
taxlaw-2841	659	39	appropriate	appropriate	ADJ
taxlaw-2841	659	40	and	and	CCONJ
taxlaw-2841	659	41	effective	effective	ADJ
taxlaw-2841	659	42	to	to	PART
taxlaw-2841	659	43	look	look	VERB
taxlaw-2841	659	44	at	at	ADP
taxlaw-2841	659	45	the	the	DET
taxlaw-2841	659	46	overall	overall	ADJ
taxlaw-2841	659	47	global	global	ADJ
taxlaw-2841	659	48	effective	effective	ADJ
taxlaw-2841	659	49	tax	tax	NOUN
taxlaw-2841	659	50	rate	rate	NOUN
taxlaw-2841	659	51	and	and	CCONJ
taxlaw-2841	659	52	target	target	VERB
taxlaw-2841	659	53	bottom	bottom	ADJ
taxlaw-2841	659	54	lines	line	NOUN
taxlaw-2841	659	55	rather	rather	ADV
taxlaw-2841	659	56	than	than	ADP
taxlaw-2841	659	57	targeting	target	VERB
taxlaw-2841	659	58	individual	individual	ADJ
taxlaw-2841	659	59	methods	method	NOUN
taxlaw-2841	659	60	of	of	ADP
taxlaw-2841	659	61	international	international	ADJ
taxlaw-2841	659	62	corporate	corporate	ADJ
taxlaw-2841	659	63	tax	tax	NOUN
taxlaw-2841	659	64	avoidance	avoidance	NOUN
taxlaw-2841	659	65	.	.	PUNCT
taxlaw-2841	660	1	according	accord	VERB
taxlaw-2841	660	2	to	to	ADP
taxlaw-2841	660	3	my	my	PRON
taxlaw-2841	660	4	proposal	proposal	NOUN
taxlaw-2841	660	5	,	,	PUNCT
taxlaw-2841	660	6	the	the	DET
taxlaw-2841	660	7	u.s	u.s	PROPN
taxlaw-2841	660	8	.	.	PROPN
taxlaw-2841	660	9	congress	congress	PROPN
taxlaw-2841	660	10	would	would	AUX
taxlaw-2841	660	11	enact	enact	VERB
taxlaw-2841	660	12	a	a	DET
taxlaw-2841	660	13	new	new	ADJ
taxlaw-2841	660	14	section	section	NOUN
taxlaw-2841	660	15	in	in	ADP
taxlaw-2841	660	16	the	the	DET
taxlaw-2841	660	17	internal	internal	ADJ
taxlaw-2841	660	18	revenue	revenue	NOUN
taxlaw-2841	660	19	code	code	NOUN
taxlaw-2841	660	20	that	that	PRON
taxlaw-2841	660	21	would	would	AUX
taxlaw-2841	660	22	adopt	adopt	VERB
taxlaw-2841	660	23	a	a	DET
taxlaw-2841	660	24	general	general	ADJ
taxlaw-2841	660	25	anti	anti	ADJ
taxlaw-2841	660	26	-	-	ADJ
taxlaw-2841	660	27	avoidance	avoidance	ADJ
taxlaw-2841	660	28	rule	rule	NOUN
taxlaw-2841	660	29	,	,	PUNCT
taxlaw-2841	660	30	which	which	PRON
taxlaw-2841	660	31	imposes	impose	VERB
taxlaw-2841	660	32	a	a	DET
taxlaw-2841	660	33	minimum	minimum	ADJ
taxlaw-2841	660	34	global	global	ADJ
taxlaw-2841	660	35	effective	effective	ADJ
taxlaw-2841	660	36	corporate	corporate	ADJ
taxlaw-2841	660	37	tax	tax	NOUN
taxlaw-2841	660	38	rate	rate	NOUN
taxlaw-2841	660	39	on	on	ADP
taxlaw-2841	660	40	u.s	u.s	PROPN
taxlaw-2841	660	41	.	.	PROPN
taxlaw-2841	660	42	corporations	corporation	NOUN
taxlaw-2841	660	43	.	.	PUNCT
taxlaw-2841	661	1	according	accord	VERB
taxlaw-2841	661	2	to	to	ADP
taxlaw-2841	661	3	this	this	DET
taxlaw-2841	661	4	proposed	propose	VERB
taxlaw-2841	661	5	rule	rule	NOUN
taxlaw-2841	661	6	,	,	PUNCT
taxlaw-2841	661	7	if	if	SCONJ
taxlaw-2841	661	8	the	the	DET
taxlaw-2841	661	9	global	global	ADJ
taxlaw-2841	661	10	effective	effective	ADJ
taxlaw-2841	661	11	corporate	corporate	ADJ
taxlaw-2841	661	12	tax	tax	NOUN
taxlaw-2841	661	13	rate	rate	NOUN
taxlaw-2841	661	14	of	of	ADP
taxlaw-2841	661	15	any	any	DET
taxlaw-2841	661	16	u.s	u.s	PROPN
taxlaw-2841	661	17	.	.	PROPN
taxlaw-2841	661	18	multinational	multinational	PROPN
taxlaw-2841	661	19	and	and	CCONJ
taxlaw-2841	661	20	its	its	PRON
taxlaw-2841	661	21	cfc	cfc	PROPN
taxlaw-2841	661	22	’s	’s	PART
taxlaw-2841	661	23	falls	fall	VERB
taxlaw-2841	661	24	below	below	ADP
taxlaw-2841	661	25	15	15	NUM
taxlaw-2841	661	26	%	%	NOUN
taxlaw-2841	661	27	,	,	PUNCT
taxlaw-2841	661	28	the	the	DET
taxlaw-2841	661	29	u.s	u.s	PROPN
taxlaw-2841	661	30	.	.	PROPN
taxlaw-2841	661	31	corporation	corporation	NOUN
taxlaw-2841	661	32	will	will	AUX
taxlaw-2841	661	33	be	be	AUX
taxlaw-2841	661	34	required	require	VERB
taxlaw-2841	661	35	to	to	PART
taxlaw-2841	661	36	close	close	VERB
taxlaw-2841	661	37	the	the	DET
taxlaw-2841	661	38	gap	gap	NOUN
taxlaw-2841	661	39	and	and	CCONJ
taxlaw-2841	661	40	pay	pay	VERB
taxlaw-2841	661	41	the	the	DET
taxlaw-2841	661	42	irs	irs	PROPN
taxlaw-2841	661	43	up	up	ADP
taxlaw-2841	661	44	until	until	ADP
taxlaw-2841	661	45	the	the	DET
taxlaw-2841	661	46	minimum	minimum	NOUN
taxlaw-2841	661	47	(	(	PUNCT
taxlaw-2841	661	48	15	15	NUM
taxlaw-2841	661	49	%	%	NOUN
taxlaw-2841	661	50	)	)	PUNCT
taxlaw-2841	661	51	tax	tax	NOUN
taxlaw-2841	661	52	on	on	ADP
taxlaw-2841	661	53	its	its	PRON
taxlaw-2841	661	54	global	global	ADJ
taxlaw-2841	661	55	profits	profit	NOUN
taxlaw-2841	661	56	as	as	ADP
taxlaw-2841	661	57	an	an	DET
taxlaw-2841	661	58	interim	interim	ADJ
taxlaw-2841	661	59	liability	liability	NOUN
taxlaw-2841	661	60	.	.	PUNCT
taxlaw-2841	662	1	this	this	DET
taxlaw-2841	662	2	system	system	NOUN
taxlaw-2841	662	3	continues	continue	VERB
taxlaw-2841	662	4	the	the	DET
taxlaw-2841	662	5	current	current	ADJ
taxlaw-2841	662	6	distinction	distinction	NOUN
taxlaw-2841	662	7	between	between	ADP
taxlaw-2841	662	8	u.s	u.s	PROPN
taxlaw-2841	662	9	.	.	PROPN
taxlaw-2841	662	10	sourced	source	VERB
taxlaw-2841	662	11	income	income	NOUN
taxlaw-2841	662	12	and	and	CCONJ
taxlaw-2841	662	13	foreign	foreign	ADJ
taxlaw-2841	662	14	sourced	source	VERB
taxlaw-2841	662	15	income	income	NOUN
taxlaw-2841	662	16	.	.	PUNCT
taxlaw-2841	663	1	u.s	u.s	PROPN
taxlaw-2841	663	2	.	.	PROPN
taxlaw-2841	663	3	source	source	NOUN
taxlaw-2841	663	4	income	income	NOUN
taxlaw-2841	663	5	will	will	AUX
taxlaw-2841	663	6	continue	continue	VERB
taxlaw-2841	663	7	to	to	PART
taxlaw-2841	663	8	be	be	AUX
taxlaw-2841	663	9	fully	fully	ADV
taxlaw-2841	663	10	taxed	tax	VERB
taxlaw-2841	663	11	by	by	ADP
taxlaw-2841	663	12	the	the	DET
taxlaw-2841	663	13	united	united	PROPN
taxlaw-2841	663	14	states	states	PROPN
taxlaw-2841	663	15	and	and	CCONJ
taxlaw-2841	663	16	foreign	foreign	ADJ
taxlaw-2841	663	17	source	source	NOUN
taxlaw-2841	663	18	income	income	NOUN
taxlaw-2841	663	19	of	of	ADP
taxlaw-2841	663	20	u.s	u.s	PROPN
taxlaw-2841	663	21	.	.	PROPN
taxlaw-2841	663	22	corporations	corporation	NOUN
taxlaw-2841	663	23	will	will	AUX
taxlaw-2841	663	24	also	also	ADV
taxlaw-2841	663	25	continue	continue	VERB
taxlaw-2841	663	26	to	to	PART
taxlaw-2841	663	27	be	be	AUX
taxlaw-2841	663	28	fully	fully	ADV
taxlaw-2841	663	29	and	and	CCONJ
taxlaw-2841	663	30	currently	currently	ADV
taxlaw-2841	663	31	taxed	tax	VERB
taxlaw-2841	663	32	according	accord	VERB
taxlaw-2841	663	33	to	to	ADP
taxlaw-2841	663	34	the	the	DET
taxlaw-2841	663	35	usual	usual	ADJ
taxlaw-2841	663	36	rules	rule	NOUN
taxlaw-2841	663	37	.	.	PUNCT
taxlaw-2841	664	1	as	as	ADP
taxlaw-2841	664	2	to	to	ADP
taxlaw-2841	664	3	foreign	foreign	ADJ
taxlaw-2841	664	4	source	source	NOUN
taxlaw-2841	664	5	income	income	NOUN
taxlaw-2841	664	6	of	of	ADP
taxlaw-2841	664	7	u.s	u.s	PROPN
taxlaw-2841	664	8	.	.	PROPN
taxlaw-2841	664	9	cfc	cfc	PROPN
taxlaw-2841	664	10	’s	’s	PART
taxlaw-2841	664	11	,	,	PUNCT
taxlaw-2841	664	12	as	as	ADV
taxlaw-2841	664	13	long	long	ADV
taxlaw-2841	664	14	as	as	SCONJ
taxlaw-2841	664	15	it	it	PRON
taxlaw-2841	664	16	bears	bear	VERB
taxlaw-2841	664	17	below	below	ADP
taxlaw-2841	664	18	15	15	NUM
taxlaw-2841	664	19	%	%	NOUN
taxlaw-2841	664	20	global	global	ADJ
taxlaw-2841	664	21	effective	effective	ADJ
taxlaw-2841	664	22	corporate	corporate	ADJ
taxlaw-2841	664	23	tax	tax	NOUN
taxlaw-2841	664	24	rate	rate	NOUN
taxlaw-2841	664	25	,	,	PUNCT
taxlaw-2841	664	26	then	then	ADV
taxlaw-2841	664	27	it	it	PRON
taxlaw-2841	664	28	will	will	AUX
taxlaw-2841	664	29	be	be	AUX
taxlaw-2841	664	30	taxed	tax	VERB
taxlaw-2841	664	31	immediately	immediately	ADV
taxlaw-2841	664	32	up	up	ADV
taxlaw-2841	664	33	until	until	ADP
taxlaw-2841	664	34	the	the	DET
taxlaw-2841	664	35	minimum	minimum	NOUN
taxlaw-2841	664	36	by	by	ADP
taxlaw-2841	664	37	the	the	DET
taxlaw-2841	664	38	united	united	PROPN
taxlaw-2841	664	39	states	states	PROPN
taxlaw-2841	664	40	.	.	PUNCT
taxlaw-2841	665	1	several	several	ADJ
taxlaw-2841	665	2	measures	measure	NOUN
taxlaw-2841	665	3	have	have	AUX
taxlaw-2841	665	4	been	be	AUX
taxlaw-2841	665	5	used	use	VERB
taxlaw-2841	665	6	to	to	PART
taxlaw-2841	665	7	define	define	VERB
taxlaw-2841	665	8	effective	effective	ADJ
taxlaw-2841	665	9	tax	tax	NOUN
taxlaw-2841	665	10	rate	rate	NOUN
taxlaw-2841	665	11	in	in	ADP
taxlaw-2841	665	12	the	the	DET
taxlaw-2841	665	13	literature.138	literature.138	NOUN
taxlaw-2841	665	14	these	these	DET
taxlaw-2841	665	15	measures	measure	NOUN
taxlaw-2841	665	16	were	be	AUX
taxlaw-2841	665	17	categorized	categorize	VERB
taxlaw-2841	665	18	into	into	ADP
taxlaw-2841	665	19	six	six	NUM
taxlaw-2841	665	20	types	type	NOUN
taxlaw-2841	665	21	:	:	PUNCT
taxlaw-2841	665	22	first	first	ADV
taxlaw-2841	665	23	,	,	PUNCT
taxlaw-2841	665	24	average	average	ADJ
taxlaw-2841	665	25	effective	effective	ADJ
taxlaw-2841	665	26	corporate	corporate	ADJ
taxlaw-2841	665	27	tax	tax	NOUN
taxlaw-2841	665	28	rate	rate	NOUN
taxlaw-2841	665	29	,	,	PUNCT
taxlaw-2841	665	30	defined	define	VERB
taxlaw-2841	665	31	as	as	ADP
taxlaw-2841	665	32	the	the	DET
taxlaw-2841	665	33	observed	observed	ADJ
taxlaw-2841	665	34	corporate	corporate	ADJ
taxlaw-2841	665	35	taxes	taxis	NOUN
taxlaw-2841	665	36	divided	divide	VERB
taxlaw-2841	665	37	by	by	ADP
taxlaw-2841	665	38	correctly	correctly	ADV
taxlaw-2841	665	39	measured	measure	VERB
taxlaw-2841	665	40	corporate	corporate	ADJ
taxlaw-2841	665	41	income	income	NOUN
taxlaw-2841	665	42	.	.	PUNCT
taxlaw-2841	666	1	second	second	ADJ
taxlaw-2841	666	2	,	,	PUNCT
taxlaw-2841	666	3	average	average	ADJ
taxlaw-2841	666	4	effective	effective	ADJ
taxlaw-2841	666	5	total	total	ADJ
taxlaw-2841	666	6	tax	tax	NOUN
taxlaw-2841	666	7	rate	rate	NOUN
taxlaw-2841	666	8	which	which	PRON
taxlaw-2841	666	9	is	be	AUX
taxlaw-2841	666	10	defined	define	VERB
taxlaw-2841	666	11	as	as	ADP
taxlaw-2841	666	12	the	the	DET
taxlaw-2841	666	13	observed	observed	ADJ
taxlaw-2841	666	14	corporate	corporate	ADJ
taxlaw-2841	666	15	taxes	taxis	NOUN
taxlaw-2841	666	16	plus	plus	CCONJ
taxlaw-2841	666	17	property	property	NOUN
taxlaw-2841	666	18	taxes	taxis	NOUN
taxlaw-2841	666	19	plus	plus	CCONJ
taxlaw-2841	666	20	personal	personal	ADJ
taxlaw-2841	666	21	taxes	taxis	NOUN
taxlaw-2841	666	22	on	on	ADP
taxlaw-2841	666	23	interest	interest	NOUN
taxlaw-2841	666	24	and	and	CCONJ
taxlaw-2841	666	25	dividends	dividend	NOUN
taxlaw-2841	666	26	,	,	PUNCT
taxlaw-2841	666	27	divided	divide	VERB
taxlaw-2841	666	28	by	by	ADP
taxlaw-2841	666	29	total	total	ADJ
taxlaw-2841	666	30	capital	capital	NOUN
taxlaw-2841	666	31	income	income	NOUN
taxlaw-2841	666	32	.	.	PUNCT
taxlaw-2841	667	1	third	third	ADJ
taxlaw-2841	667	2	,	,	PUNCT
taxlaw-2841	667	3	marginal	marginal	ADJ
taxlaw-2841	667	4	effective	effective	ADJ
taxlaw-2841	667	5	tax	tax	NOUN
taxlaw-2841	667	6	wedge	wedge	NOUN
taxlaw-2841	667	7	,	,	PUNCT
taxlaw-2841	667	8	defined	define	VERB
taxlaw-2841	667	9	as	as	ADP
taxlaw-2841	667	10	the	the	DET
taxlaw-2841	667	11	expected	expected	ADJ
taxlaw-2841	667	12	real	real	ADJ
taxlaw-2841	667	13	pre	pre	ADJ
taxlaw-2841	667	14	tax	tax	NOUN
taxlaw-2841	667	15	rate	rate	NOUN
taxlaw-2841	667	16	of	of	ADP
taxlaw-2841	667	17	return	return	NOUN
taxlaw-2841	667	18	on	on	ADP
taxlaw-2841	667	19	a	a	DET
taxlaw-2841	667	20	marginal	marginal	ADJ
taxlaw-2841	667	21	investment	investment	NOUN
taxlaw-2841	667	22	,	,	PUNCT
taxlaw-2841	667	23	minus	minus	CCONJ
taxlaw-2841	667	24	the	the	DET
taxlaw-2841	667	25	after	after	ADP
taxlaw-2841	667	26	-	-	PUNCT
taxlaw-2841	667	27	tax	tax	NOUN
taxlaw-2841	667	28	return	return	NOUN
taxlaw-2841	667	29	to	to	ADP
taxlaw-2841	667	30	the	the	DET
taxlaw-2841	667	31	corporation	corporation	NOUN
taxlaw-2841	667	32	.	.	PUNCT
taxlaw-2841	668	1	fourth	fourth	ADJ
taxlaw-2841	668	2	,	,	PUNCT
taxlaw-2841	668	3	marginal	marginal	ADJ
taxlaw-2841	668	4	effective	effective	ADJ
taxlaw-2841	668	5	corporate	corporate	ADJ
taxlaw-2841	668	6	tax	tax	NOUN
taxlaw-2841	668	7	rate	rate	NOUN
taxlaw-2841	668	8	,	,	PUNCT
taxlaw-2841	668	9	defined	define	VERB
taxlaw-2841	668	10	as	as	ADP
taxlaw-2841	668	11	the	the	DET
taxlaw-2841	668	12	marginal	marginal	ADJ
taxlaw-2841	668	13	effective	effective	ADJ
taxlaw-2841	668	14	corporate	corporate	ADJ
taxlaw-2841	668	15	tax	tax	NOUN
taxlaw-2841	668	16	wedge	wedge	NOUN
taxlaw-2841	668	17	divided	divide	VERB
taxlaw-2841	668	18	by	by	ADP
taxlaw-2841	668	19	the	the	DET
taxlaw-2841	668	20	pre	pre	ADJ
taxlaw-2841	668	21	-	-	ADJ
taxlaw-2841	668	22	tax	tax	ADJ
taxlaw-2841	668	23	return	return	NOUN
taxlaw-2841	668	24	(	(	PUNCT
taxlaw-2841	668	25	tax	tax	NOUN
taxlaw-2841	668	26	-	-	PUNCT
taxlaw-2841	668	27	inclusive	inclusive	ADJ
taxlaw-2841	668	28	rate	rate	NOUN
taxlaw-2841	668	29	)	)	PUNCT
taxlaw-2841	668	30	or	or	CCONJ
taxlaw-2841	668	31	by	by	ADP
taxlaw-2841	668	32	the	the	DET
taxlaw-2841	668	33	corporation	corporation	NOUN
taxlaw-2841	668	34	’s	’s	PART
taxlaw-2841	668	35	post	post	PROPN
taxlaw-2841	668	36	tax	tax	NOUN
taxlaw-2841	668	37	return	return	NOUN
taxlaw-2841	668	38	(	(	PUNCT
taxlaw-2841	668	39	tax	tax	NOUN
taxlaw-2841	668	40	exclusive	exclusive	ADJ
taxlaw-2841	668	41	rate	rate	NOUN
taxlaw-2841	668	42	)	)	PUNCT
taxlaw-2841	668	43	.	.	PUNCT
taxlaw-2841	669	1	fifth	fifth	ADJ
taxlaw-2841	669	2	,	,	PUNCT
taxlaw-2841	669	3	marginal	marginal	ADJ
taxlaw-2841	669	4	effective	effective	ADJ
taxlaw-2841	669	5	total	total	ADJ
taxlaw-2841	669	6	tax	tax	NOUN
taxlaw-2841	669	7	wedge	wedge	NOUN
taxlaw-2841	669	8	,	,	PUNCT
taxlaw-2841	669	9	defined	define	VERB
taxlaw-2841	669	10	as	as	ADP
taxlaw-2841	669	11	the	the	DET
taxlaw-2841	669	12	expected	expected	ADJ
taxlaw-2841	669	13	real	real	ADJ
taxlaw-2841	669	14	pre	pre	ADJ
taxlaw-2841	669	15	-	-	ADJ
taxlaw-2841	669	16	tax	tax	ADJ
taxlaw-2841	669	17	rate	rate	NOUN
taxlaw-2841	669	18	of	of	ADP
taxlaw-2841	669	19	return	return	NOUN
taxlaw-2841	669	20	on	on	ADP
taxlaw-2841	669	21	a	a	DET
taxlaw-2841	669	22	marginal	marginal	ADJ
taxlaw-2841	669	23	investment	investment	NOUN
taxlaw-2841	669	24	,	,	PUNCT
taxlaw-2841	669	25	minus	minus	CCONJ
taxlaw-2841	669	26	the	the	DET
taxlaw-2841	669	27	real	real	ADJ
taxlaw-2841	669	28	after	after	ADP
taxlaw-2841	669	29	tax	tax	NOUN
taxlaw-2841	669	30	return	return	NOUN
taxlaw-2841	669	31	to	to	ADP
taxlaw-2841	669	32	the	the	DET
taxlaw-2841	669	33	saver	saver	NOUN
taxlaw-2841	669	34	who	who	PRON
taxlaw-2841	669	35	provides	provide	VERB
taxlaw-2841	669	36	the	the	DET
taxlaw-2841	669	37	finance	finance	NOUN
taxlaw-2841	669	38	.	.	PUNCT
taxlaw-2841	670	1	sixth	sixth	ADJ
taxlaw-2841	670	2	,	,	PUNCT
taxlaw-2841	670	3	marginal	marginal	ADJ
taxlaw-2841	670	4	effective	effective	ADJ
taxlaw-2841	670	5	total	total	ADJ
taxlaw-2841	670	6	tax	tax	NOUN
taxlaw-2841	670	7	rate	rate	NOUN
taxlaw-2841	670	8	,	,	PUNCT
taxlaw-2841	670	9	which	which	PRON
taxlaw-2841	670	10	is	be	AUX
taxlaw-2841	670	11	defined	define	VERB
taxlaw-2841	670	12	as	as	ADP
taxlaw-2841	670	13	the	the	DET
taxlaw-2841	670	14	marginal	marginal	ADJ
taxlaw-2841	670	15	effective	effective	ADJ
taxlaw-2841	670	16	total	total	ADJ
taxlaw-2841	670	17	tax	tax	NOUN
taxlaw-2841	670	18	wedge	wedge	NOUN
taxlaw-2841	670	19	divided	divide	VERB
taxlaw-2841	670	20	by	by	ADP
taxlaw-2841	670	21	the	the	DET
taxlaw-2841	670	22	pre	pre	ADJ
taxlaw-2841	670	23	-	-	ADJ
taxlaw-2841	670	24	tax	tax	ADJ
taxlaw-2841	670	25	return	return	NOUN
taxlaw-2841	670	26	(	(	PUNCT
taxlaw-2841	670	27	tax	tax	NOUN
taxlaw-2841	670	28	inclusive	inclusive	ADJ
taxlaw-2841	670	29	rate	rate	NOUN
taxlaw-2841	670	30	)	)	PUNCT
taxlaw-2841	670	31	or	or	CCONJ
taxlaw-2841	670	32	by	by	ADP
taxlaw-2841	670	33	the	the	DET
taxlaw-2841	670	34	saver	saver	NOUN
taxlaw-2841	670	35	’s	’s	PART
taxlaw-2841	670	36	post	post	ADJ
taxlaw-2841	670	37	tax	tax	NOUN
taxlaw-2841	670	38	return	return	NOUN
taxlaw-2841	670	39	(	(	PUNCT
taxlaw-2841	670	40	tax	tax	NOUN
taxlaw-2841	670	41	exclusive	exclusive	NOUN
taxlaw-2841	670	42	rate).139	rate).139	NOUN
taxlaw-2841	670	43	for	for	ADP
taxlaw-2841	670	44	purposes	purpose	NOUN
taxlaw-2841	670	45	of	of	ADP
taxlaw-2841	670	46	my	my	PRON
taxlaw-2841	670	47	proposal	proposal	NOUN
taxlaw-2841	670	48	,	,	PUNCT
taxlaw-2841	670	49	i	i	PRON
taxlaw-2841	670	50	use	use	VERB
taxlaw-2841	670	51	a	a	DET
taxlaw-2841	670	52	measurement	measurement	NOUN
taxlaw-2841	670	53	of	of	ADP
taxlaw-2841	670	54	an	an	DET
taxlaw-2841	670	55	average	average	ADJ
taxlaw-2841	670	56	effective	effective	ADJ
taxlaw-2841	670	57	corporate	corporate	ADJ
taxlaw-2841	670	58	tax	tax	NOUN
taxlaw-2841	670	59	rate	rate	NOUN
taxlaw-2841	670	60	,	,	PUNCT
taxlaw-2841	670	61	not	not	PART
taxlaw-2841	670	62	a	a	DET
taxlaw-2841	670	63	marginal	marginal	ADJ
taxlaw-2841	670	64	one	one	NOUN
taxlaw-2841	670	65	.	.	PUNCT
taxlaw-2841	671	1	this	this	PRON
taxlaw-2841	671	2	is	be	AUX
taxlaw-2841	671	3	because	because	SCONJ
taxlaw-2841	671	4	average	average	ADJ
taxlaw-2841	671	5	effective	effective	ADJ
taxlaw-2841	671	6	corporate	corporate	ADJ
taxlaw-2841	671	7	tax	tax	NOUN
taxlaw-2841	671	8	rate	rate	NOUN
taxlaw-2841	671	9	is	be	AUX
taxlaw-2841	671	10	more	more	ADV
taxlaw-2841	671	11	relevant	relevant	ADJ
taxlaw-2841	671	12	to	to	ADP
taxlaw-2841	671	13	assuming	assume	VERB
taxlaw-2841	671	14	tax	tax	NOUN
taxlaw-2841	671	15	avoidance	avoidance	NOUN
taxlaw-2841	671	16	than	than	ADP
taxlaw-2841	671	17	marginal	marginal	ADJ
taxlaw-2841	671	18	effective	effective	ADJ
taxlaw-2841	671	19	corporate	corporate	ADJ
taxlaw-2841	671	20	tax	tax	NOUN
taxlaw-2841	671	21	rate	rate	NOUN
taxlaw-2841	671	22	that	that	PRON
taxlaw-2841	671	23	is	be	AUX
taxlaw-2841	671	24	more	more	ADV
taxlaw-2841	671	25	related	related	ADJ
taxlaw-2841	671	26	to	to	ADP
taxlaw-2841	671	27	decisions	decision	NOUN
taxlaw-2841	671	28	of	of	ADP
taxlaw-2841	671	29	the	the	DET
taxlaw-2841	671	30	corporate	corporate	ADJ
taxlaw-2841	671	31	itself	itself	PRON
taxlaw-2841	671	32	on	on	ADP
taxlaw-2841	671	33	new	new	ADJ
taxlaw-2841	671	34	investments	investment	NOUN
taxlaw-2841	671	35	and	and	CCONJ
taxlaw-2841	671	36	138	138	NUM
taxlaw-2841	671	37	see	see	NOUN
taxlaw-2841	671	38	,	,	PUNCT
taxlaw-2841	671	39	e.g.	e.g.	ADV
taxlaw-2841	671	40	,	,	PUNCT
taxlaw-2841	671	41	george	george	PROPN
taxlaw-2841	671	42	plesko	plesko	PROPN
taxlaw-2841	671	43	,	,	PUNCT
taxlaw-2841	671	44	an	an	DET
taxlaw-2841	671	45	evaluation	evaluation	NOUN
taxlaw-2841	671	46	of	of	ADP
taxlaw-2841	671	47	alternative	alternative	ADJ
taxlaw-2841	671	48	measures	measure	NOUN
taxlaw-2841	671	49	of	of	ADP
taxlaw-2841	671	50	corporate	corporate	ADJ
taxlaw-2841	671	51	tax	tax	NOUN
taxlaw-2841	671	52	rates	rate	NOUN
taxlaw-2841	671	53	,	,	PUNCT
taxlaw-2841	671	54	35	35	NUM
taxlaw-2841	671	55	j.	j.	NOUN
taxlaw-2841	671	56	of	of	ADP
taxlaw-2841	671	57	acct	acct	PROPN
taxlaw-2841	671	58	.	.	PUNCT
taxlaw-2841	671	59	&	&	CCONJ
taxlaw-2841	671	60	econ	econ	PROPN
taxlaw-2841	671	61	.	.	PUNCT
taxlaw-2841	672	1	201	201	NUM
taxlaw-2841	672	2	-	-	SYM
taxlaw-2841	672	3	26	26	NUM
taxlaw-2841	672	4	(	(	PUNCT
taxlaw-2841	672	5	2003	2003	NUM
taxlaw-2841	672	6	)	)	PUNCT
taxlaw-2841	672	7	;	;	PUNCT
taxlaw-2841	673	1	gaetan	gaetan	PROPN
taxlaw-2841	673	2	nicodeme	nicodeme	NOUN
taxlaw-2841	673	3	(	(	PUNCT
taxlaw-2841	673	4	2001	2001	NUM
taxlaw-2841	673	5	):	):	PUNCT
taxlaw-2841	673	6	computing	compute	VERB
taxlaw-2841	673	7	effective	effective	ADJ
taxlaw-2841	673	8	corporate	corporate	ADJ
taxlaw-2841	673	9	tax	tax	NOUN
taxlaw-2841	673	10	rates	rate	NOUN
taxlaw-2841	673	11	:	:	PUNCT
taxlaw-2841	673	12	comparisons	comparison	NOUN
taxlaw-2841	673	13	and	and	CCONJ
taxlaw-2841	673	14	results	result	NOUN
taxlaw-2841	673	15	(	(	PUNCT
taxlaw-2841	673	16	econ	econ	NOUN
taxlaw-2841	673	17	.	.	PUNCT
taxlaw-2841	674	1	papers	paper	NOUN
taxlaw-2841	674	2	working	work	VERB
taxlaw-2841	674	3	paper	paper	NOUN
taxlaw-2841	674	4	series	series	NOUN
taxlaw-2841	674	5	,	,	PUNCT
taxlaw-2841	674	6	june	june	PROPN
taxlaw-2841	674	7	2001	2001	NUM
taxlaw-2841	674	8	)	)	PUNCT
taxlaw-2841	674	9	,	,	PUNCT
taxlaw-2841	675	1	http://mpra.ub.unimuenchen.de/3808/	http://mpra.ub.unimuenchen.de/3808/	PROPN
taxlaw-2841	675	2	[	[	X
taxlaw-2841	675	3	http://perma.cc/b5wz-3zet	http://perma.cc/b5wz-3zet	X
taxlaw-2841	675	4	]	]	X
taxlaw-2841	675	5	;	;	PUNCT
taxlaw-2841	675	6	don	don	PROPN
taxlaw-2841	675	7	fullerton	fullerton	PROPN
taxlaw-2841	675	8	,	,	PUNCT
taxlaw-2841	675	9	the	the	DET
taxlaw-2841	675	10	use	use	NOUN
taxlaw-2841	675	11	of	of	ADP
taxlaw-2841	675	12	effective	effective	ADJ
taxlaw-2841	675	13	tax	tax	NOUN
taxlaw-2841	675	14	rates	rate	NOUN
taxlaw-2841	675	15	in	in	ADP
taxlaw-2841	675	16	tax	tax	NOUN
taxlaw-2841	675	17	policy	policy	NOUN
taxlaw-2841	675	18	,	,	PUNCT
taxlaw-2841	675	19	39(3	39(3	NUM
taxlaw-2841	675	20	)	)	PUNCT
taxlaw-2841	675	21	nat’l	nat’l	PROPN
taxlaw-2841	675	22	tax	tax	NOUN
taxlaw-2841	675	23	j.	j.	PROPN
taxlaw-2841	675	24	285	285	PROPN
taxlaw-2841	675	25	-	-	SYM
taxlaw-2841	675	26	92	92	NUM
taxlaw-2841	675	27	(	(	PUNCT
taxlaw-2841	675	28	sep	sep	PROPN
taxlaw-2841	675	29	.	.	PROPN
taxlaw-2841	675	30	1986	1986	NUM
taxlaw-2841	675	31	)	)	PUNCT
taxlaw-2841	675	32	;	;	PUNCT
taxlaw-2841	675	33	david	david	PROPN
taxlaw-2841	675	34	bradford	bradford	PROPN
taxlaw-2841	675	35	&	&	CCONJ
taxlaw-2841	675	36	charles	charles	PROPN
taxlaw-2841	675	37	stuart	stuart	PROPN
taxlaw-2841	675	38	,	,	PUNCT
taxlaw-2841	675	39	issues	issue	NOUN
taxlaw-2841	675	40	in	in	ADP
taxlaw-2841	675	41	the	the	DET
taxlaw-2841	675	42	measurement	measurement	NOUN
taxlaw-2841	675	43	and	and	CCONJ
taxlaw-2841	675	44	interpretation	interpretation	NOUN
taxlaw-2841	675	45	of	of	ADP
taxlaw-2841	675	46	effective	effective	ADJ
taxlaw-2841	675	47	tax	tax	NOUN
taxlaw-2841	675	48	rates	rate	NOUN
taxlaw-2841	675	49	,	,	PUNCT
taxlaw-2841	675	50	39(3	39(3	NUM
taxlaw-2841	675	51	)	)	PUNCT
taxlaw-2841	675	52	nat’l	nat’l	PROPN
taxlaw-2841	675	53	tax	tax	NOUN
taxlaw-2841	675	54	j.	j.	PROPN
taxlaw-2841	675	55	307	307	NUM
taxlaw-2841	675	56	-	-	SYM
taxlaw-2841	675	57	16	16	NUM
taxlaw-2841	675	58	(	(	PUNCT
taxlaw-2841	675	59	sep	sep	PROPN
taxlaw-2841	675	60	.	.	PROPN
taxlaw-2841	675	61	1986	1986	NUM
taxlaw-2841	675	62	)	)	PUNCT
taxlaw-2841	675	63	;	;	PUNCT
taxlaw-2841	675	64	gillian	gillian	PROPN
taxlaw-2841	675	65	spooner	spooner	PROPN
taxlaw-2841	675	66	,	,	PUNCT
taxlaw-2841	675	67	effective	effective	ADJ
taxlaw-2841	675	68	tax	tax	NOUN
taxlaw-2841	675	69	rates	rate	NOUN
taxlaw-2841	675	70	from	from	ADP
taxlaw-2841	675	71	financial	financial	ADJ
taxlaw-2841	675	72	statements	statement	NOUN
taxlaw-2841	675	73	,	,	PUNCT
taxlaw-2841	675	74	39(3	39(3	NUM
taxlaw-2841	675	75	)	)	PUNCT
taxlaw-2841	675	76	nat’l	nat’l	PROPN
taxlaw-2841	675	77	tax	tax	NOUN
taxlaw-2841	675	78	j.	j.	PROPN
taxlaw-2841	675	79	293	293	NUM
taxlaw-2841	675	80	-	-	SYM
taxlaw-2841	675	81	306	306	NUM
taxlaw-2841	675	82	(	(	PUNCT
taxlaw-2841	675	83	sep	sep	PROPN
taxlaw-2841	675	84	.	.	PROPN
taxlaw-2841	675	85	1986	1986	NUM
taxlaw-2841	675	86	)	)	PUNCT
taxlaw-2841	675	87	;	;	PUNCT
taxlaw-2841	675	88	boris	boris	PROPN
taxlaw-2841	675	89	bitker	bitker	PROPN
taxlaw-2841	675	90	,	,	PUNCT
taxlaw-2841	675	91	effective	effective	ADJ
taxlaw-2841	675	92	tax	tax	NOUN
taxlaw-2841	675	93	rates	rate	NOUN
taxlaw-2841	675	94	:	:	PUNCT
taxlaw-2841	675	95	fact	fact	NOUN
taxlaw-2841	675	96	or	or	CCONJ
taxlaw-2841	675	97	fancy	fancy	ADJ
taxlaw-2841	675	98	?	?	PUNCT
taxlaw-2841	675	99	,	,	PUNCT
taxlaw-2841	675	100	122	122	NUM
taxlaw-2841	675	101	u.	u.	PROPN
taxlaw-2841	675	102	pa	pa	PROPN
taxlaw-2841	675	103	.	.	PUNCT
taxlaw-2841	675	104	l.	l.	PROPN
taxlaw-2841	675	105	rev	rev	PROPN
taxlaw-2841	675	106	.	.	PROPN
taxlaw-2841	675	107	780	780	NUM
taxlaw-2841	675	108	-	-	SYM
taxlaw-2841	675	109	809	809	NUM
taxlaw-2841	675	110	(	(	PUNCT
taxlaw-2841	675	111	1974	1974	NUM
taxlaw-2841	675	112	)	)	PUNCT
taxlaw-2841	675	113	.	.	PUNCT
taxlaw-2841	676	1	139	139	NUM
taxlaw-2841	676	2	see	see	VERB
taxlaw-2841	676	3	don	don	PROPN
taxlaw-2841	676	4	fullerton	fullerton	PROPN
taxlaw-2841	676	5	,	,	PUNCT
taxlaw-2841	676	6	which	which	DET
taxlaw-2841	676	7	effective	effective	ADJ
taxlaw-2841	676	8	tax	tax	NOUN
taxlaw-2841	676	9	rate	rate	NOUN
taxlaw-2841	676	10	?	?	PUNCT
taxlaw-2841	677	1	(	(	PUNCT
taxlaw-2841	677	2	nber	nber	PROPN
taxlaw-2841	677	3	working	working	PROPN
taxlaw-2841	677	4	paper	paper	PROPN
taxlaw-2841	677	5	series	series	NOUN
taxlaw-2841	677	6	,	,	PUNCT
taxlaw-2841	677	7	paper	paper	NOUN
taxlaw-2841	677	8	no	no	NOUN
taxlaw-2841	677	9	.	.	NOUN
taxlaw-2841	677	10	1123	1123	NUM
taxlaw-2841	677	11	)	)	PUNCT
taxlaw-2841	677	12	,	,	PUNCT
taxlaw-2841	677	13	http://www.nber.org/papers/w1123	http://www.nber.org/papers/w1123	NOUN
taxlaw-2841	677	14	[	[	X
taxlaw-2841	677	15	http://perma.cc/vlb3-tce2	http://perma.cc/vlb3-tce2	X
taxlaw-2841	677	16	]	]	PUNCT
taxlaw-2841	677	17	.	.	PUNCT
taxlaw-2841	678	1	2017	2017	NUM
taxlaw-2841	678	2	]	]	PUNCT
taxlaw-2841	678	3	minimum	minimum	ADJ
taxlaw-2841	678	4	global	global	ADJ
taxlaw-2841	678	5	effective	effective	ADJ
taxlaw-2841	678	6	corporate	corporate	ADJ
taxlaw-2841	678	7	tax	tax	NOUN
taxlaw-2841	678	8	rate	rate	NOUN
taxlaw-2841	678	9	37	37	NUM
taxlaw-2841	678	10	their	their	PRON
taxlaw-2841	678	11	marginal	marginal	ADJ
taxlaw-2841	678	12	cost	cost	NOUN
taxlaw-2841	678	13	and	and	CCONJ
taxlaw-2841	678	14	return.140	return.140	ADJ
taxlaw-2841	678	15	average	average	ADJ
taxlaw-2841	678	16	effective	effective	ADJ
taxlaw-2841	678	17	corporate	corporate	ADJ
taxlaw-2841	678	18	tax	tax	NOUN
taxlaw-2841	678	19	rate	rate	NOUN
taxlaw-2841	678	20	is	be	AUX
taxlaw-2841	678	21	also	also	ADV
taxlaw-2841	678	22	the	the	DET
taxlaw-2841	678	23	simplest	simple	ADJ
taxlaw-2841	678	24	measurement	measurement	NOUN
taxlaw-2841	678	25	and	and	CCONJ
taxlaw-2841	678	26	definition	definition	NOUN
taxlaw-2841	678	27	of	of	ADP
taxlaw-2841	678	28	effective	effective	ADJ
taxlaw-2841	678	29	tax	tax	NOUN
taxlaw-2841	678	30	rate	rate	NOUN
taxlaw-2841	678	31	although	although	SCONJ
taxlaw-2841	678	32	it	it	PRON
taxlaw-2841	678	33	has	have	VERB
taxlaw-2841	678	34	its	its	PRON
taxlaw-2841	678	35	own	own	ADJ
taxlaw-2841	678	36	difficulties	difficulty	NOUN
taxlaw-2841	678	37	.	.	PUNCT
taxlaw-2841	679	1	one	one	NUM
taxlaw-2841	679	2	author141	author141	PROPN
taxlaw-2841	679	3	pointed	point	VERB
taxlaw-2841	679	4	out	out	ADP
taxlaw-2841	679	5	some	some	PRON
taxlaw-2841	679	6	of	of	ADP
taxlaw-2841	679	7	these	these	DET
taxlaw-2841	679	8	difficulties	difficulty	NOUN
taxlaw-2841	679	9	:	:	PUNCT
taxlaw-2841	679	10	(	(	PUNCT
taxlaw-2841	679	11	a	a	X
taxlaw-2841	679	12	)	)	PUNCT
taxlaw-2841	679	13	u.s	u.s	PROPN
taxlaw-2841	679	14	.	.	PROPN
taxlaw-2841	679	15	tax	tax	NOUN
taxlaw-2841	679	16	as	as	ADP
taxlaw-2841	679	17	a	a	DET
taxlaw-2841	679	18	proportion	proportion	NOUN
taxlaw-2841	679	19	of	of	ADP
taxlaw-2841	679	20	corporate	corporate	ADJ
taxlaw-2841	679	21	income	income	NOUN
taxlaw-2841	679	22	could	could	AUX
taxlaw-2841	679	23	omit	omit	VERB
taxlaw-2841	679	24	foreign	foreign	ADJ
taxlaw-2841	679	25	taxes	taxis	NOUN
taxlaw-2841	679	26	already	already	ADV
taxlaw-2841	679	27	paid	pay	VERB
taxlaw-2841	679	28	;	;	PUNCT
taxlaw-2841	679	29	(	(	PUNCT
taxlaw-2841	679	30	b	b	X
taxlaw-2841	679	31	)	)	PUNCT
taxlaw-2841	679	32	profits	profit	NOUN
taxlaw-2841	679	33	measured	measure	VERB
taxlaw-2841	679	34	for	for	ADP
taxlaw-2841	679	35	tax	tax	NOUN
taxlaw-2841	679	36	purposes	purpose	NOUN
taxlaw-2841	679	37	differ	differ	VERB
taxlaw-2841	679	38	from	from	ADP
taxlaw-2841	679	39	profits	profit	NOUN
taxlaw-2841	679	40	measured	measure	VERB
taxlaw-2841	679	41	for	for	ADP
taxlaw-2841	679	42	financial	financial	ADJ
taxlaw-2841	679	43	reporting	reporting	NOUN
taxlaw-2841	679	44	;	;	PUNCT
taxlaw-2841	679	45	and	and	CCONJ
taxlaw-2841	679	46	(	(	PUNCT
taxlaw-2841	679	47	c	c	X
taxlaw-2841	679	48	)	)	PUNCT
taxlaw-2841	679	49	actual	actual	ADJ
taxlaw-2841	679	50	taxes	taxis	NOUN
taxlaw-2841	679	51	in	in	ADP
taxlaw-2841	679	52	any	any	DET
taxlaw-2841	679	53	year	year	NOUN
taxlaw-2841	679	54	may	may	AUX
taxlaw-2841	679	55	not	not	PART
taxlaw-2841	679	56	be	be	AUX
taxlaw-2841	679	57	related	relate	VERB
taxlaw-2841	679	58	to	to	ADP
taxlaw-2841	679	59	profits	profit	NOUN
taxlaw-2841	679	60	in	in	ADP
taxlaw-2841	679	61	that	that	DET
taxlaw-2841	679	62	year	year	NOUN
taxlaw-2841	679	63	,	,	PUNCT
taxlaw-2841	679	64	due	due	ADJ
taxlaw-2841	679	65	to	to	PART
taxlaw-2841	679	66	carry	carry	VERB
taxlaw-2841	679	67	forwards	forward	NOUN
taxlaw-2841	679	68	of	of	ADP
taxlaw-2841	679	69	previous	previous	ADJ
taxlaw-2841	679	70	credits	credit	NOUN
taxlaw-2841	679	71	or	or	CCONJ
taxlaw-2841	679	72	losses	loss	NOUN
taxlaw-2841	679	73	,	,	PUNCT
taxlaw-2841	679	74	and	and	CCONJ
taxlaw-2841	679	75	carry	carry	VERB
taxlaw-2841	679	76	backs	back	NOUN
taxlaw-2841	679	77	of	of	ADP
taxlaw-2841	679	78	current	current	ADJ
taxlaw-2841	679	79	credits	credit	NOUN
taxlaw-2841	679	80	or	or	CCONJ
taxlaw-2841	679	81	losses	loss	NOUN
taxlaw-2841	679	82	.	.	PUNCT
taxlaw-2841	680	1	in	in	ADP
taxlaw-2841	680	2	order	order	NOUN
taxlaw-2841	680	3	to	to	PART
taxlaw-2841	680	4	mitigate	mitigate	VERB
taxlaw-2841	680	5	this	this	DET
taxlaw-2841	680	6	difficulty	difficulty	NOUN
taxlaw-2841	680	7	,	,	PUNCT
taxlaw-2841	680	8	it	it	PRON
taxlaw-2841	680	9	might	might	AUX
taxlaw-2841	680	10	be	be	AUX
taxlaw-2841	680	11	required	require	VERB
taxlaw-2841	680	12	to	to	PART
taxlaw-2841	680	13	average	average	VERB
taxlaw-2841	680	14	over	over	ADP
taxlaw-2841	680	15	several	several	ADJ
taxlaw-2841	680	16	years	year	NOUN
taxlaw-2841	680	17	of	of	ADP
taxlaw-2841	680	18	taxes	taxis	NOUN
taxlaw-2841	680	19	in	in	ADP
taxlaw-2841	680	20	the	the	DET
taxlaw-2841	680	21	numerator	numerator	NOUN
taxlaw-2841	680	22	and	and	CCONJ
taxlaw-2841	680	23	of	of	ADP
taxlaw-2841	680	24	profits	profit	NOUN
taxlaw-2841	680	25	in	in	ADP
taxlaw-2841	680	26	the	the	DET
taxlaw-2841	680	27	dominator.142	dominator.142	NOUN
taxlaw-2841	680	28	i	i	PRON
taxlaw-2841	680	29	define	define	VERB
taxlaw-2841	680	30	global	global	ADJ
taxlaw-2841	680	31	effective	effective	ADJ
taxlaw-2841	680	32	corporate	corporate	ADJ
taxlaw-2841	680	33	tax	tax	NOUN
taxlaw-2841	680	34	rate	rate	NOUN
taxlaw-2841	680	35	to	to	PART
taxlaw-2841	680	36	be	be	AUX
taxlaw-2841	680	37	the	the	DET
taxlaw-2841	680	38	tax	tax	NOUN
taxlaw-2841	680	39	actually	actually	ADV
taxlaw-2841	680	40	paid	pay	VERB
taxlaw-2841	680	41	on	on	ADP
taxlaw-2841	680	42	foreign	foreign	ADJ
taxlaw-2841	680	43	income	income	NOUN
taxlaw-2841	680	44	of	of	ADP
taxlaw-2841	680	45	cfc	cfc	PROPN
taxlaw-2841	680	46	’s	’s	NOUN
taxlaw-2841	680	47	to	to	ADP
taxlaw-2841	680	48	any	any	DET
taxlaw-2841	680	49	jurisdiction	jurisdiction	NOUN
taxlaw-2841	680	50	in	in	ADP
taxlaw-2841	680	51	the	the	DET
taxlaw-2841	680	52	globe	globe	NOUN
taxlaw-2841	680	53	divided	divide	VERB
taxlaw-2841	680	54	by	by	ADP
taxlaw-2841	680	55	the	the	DET
taxlaw-2841	680	56	global	global	ADJ
taxlaw-2841	680	57	profits	profit	NOUN
taxlaw-2841	680	58	as	as	SCONJ
taxlaw-2841	680	59	it	it	PRON
taxlaw-2841	680	60	appears	appear	VERB
taxlaw-2841	680	61	in	in	ADP
taxlaw-2841	680	62	the	the	DET
taxlaw-2841	680	63	financial	financial	ADJ
taxlaw-2841	680	64	reports	report	NOUN
taxlaw-2841	680	65	of	of	ADP
taxlaw-2841	680	66	the	the	DET
taxlaw-2841	680	67	cfc	cfc	NOUN
taxlaw-2841	680	68	’s	’s	PART
taxlaw-2841	680	69	(	(	PUNCT
taxlaw-2841	680	70	earnings	earning	NOUN
taxlaw-2841	680	71	&	&	CCONJ
taxlaw-2841	680	72	profit	profit	NOUN
taxlaw-2841	680	73	)	)	PUNCT
taxlaw-2841	680	74	.	.	PUNCT
taxlaw-2841	681	1	in	in	ADP
taxlaw-2841	681	2	this	this	DET
taxlaw-2841	681	3	definition	definition	NOUN
taxlaw-2841	681	4	and	and	CCONJ
taxlaw-2841	681	5	calculation	calculation	NOUN
taxlaw-2841	681	6	,	,	PUNCT
taxlaw-2841	681	7	i	i	PRON
taxlaw-2841	681	8	use	use	VERB
taxlaw-2841	681	9	the	the	DET
taxlaw-2841	681	10	paid	pay	VERB
taxlaw-2841	681	11	tax	tax	NOUN
taxlaw-2841	681	12	rather	rather	ADV
taxlaw-2841	681	13	than	than	ADP
taxlaw-2841	681	14	the	the	DET
taxlaw-2841	681	15	accrued	accrue	VERB
taxlaw-2841	681	16	tax	tax	NOUN
taxlaw-2841	681	17	since	since	SCONJ
taxlaw-2841	681	18	i	i	PRON
taxlaw-2841	681	19	see	see	VERB
taxlaw-2841	681	20	deferral	deferral	ADV
taxlaw-2841	681	21	as	as	ADP
taxlaw-2841	681	22	part	part	NOUN
taxlaw-2841	681	23	of	of	ADP
taxlaw-2841	681	24	the	the	DET
taxlaw-2841	681	25	problem	problem	NOUN
taxlaw-2841	681	26	that	that	PRON
taxlaw-2841	681	27	shall	shall	AUX
taxlaw-2841	681	28	be	be	AUX
taxlaw-2841	681	29	handled	handle	VERB
taxlaw-2841	681	30	and	and	CCONJ
taxlaw-2841	681	31	limited	limit	VERB
taxlaw-2841	681	32	by	by	ADP
taxlaw-2841	681	33	looking	look	VERB
taxlaw-2841	681	34	at	at	ADP
taxlaw-2841	681	35	the	the	DET
taxlaw-2841	681	36	actual	actual	ADJ
taxlaw-2841	681	37	tax	tax	NOUN
taxlaw-2841	681	38	paid	pay	VERB
taxlaw-2841	681	39	.	.	PUNCT
taxlaw-2841	682	1	this	this	DET
taxlaw-2841	682	2	measurement	measurement	NOUN
taxlaw-2841	682	3	is	be	AUX
taxlaw-2841	682	4	made	make	VERB
taxlaw-2841	682	5	on	on	ADP
taxlaw-2841	682	6	a	a	DET
taxlaw-2841	682	7	global	global	ADJ
taxlaw-2841	682	8	basis	basis	NOUN
taxlaw-2841	682	9	rather	rather	ADV
taxlaw-2841	682	10	than	than	ADP
taxlaw-2841	682	11	country	country	NOUN
taxlaw-2841	682	12	-	-	PUNCT
taxlaw-2841	682	13	by	by	ADP
taxlaw-2841	682	14	-	-	PUNCT
taxlaw-2841	682	15	country	country	NOUN
taxlaw-2841	682	16	or	or	CCONJ
taxlaw-2841	682	17	entity	entity	NOUN
taxlaw-2841	682	18	-	-	PUNCT
taxlaw-2841	682	19	by	by	ADP
taxlaw-2841	682	20	-	-	PUNCT
taxlaw-2841	682	21	entity	entity	NOUN
taxlaw-2841	682	22	basis	basis	NOUN
taxlaw-2841	682	23	.	.	PUNCT
taxlaw-2841	683	1	by	by	ADP
taxlaw-2841	683	2	this	this	DET
taxlaw-2841	683	3	definition	definition	NOUN
taxlaw-2841	683	4	,	,	PUNCT
taxlaw-2841	683	5	i	i	PRON
taxlaw-2841	683	6	overcome	overcome	VERB
taxlaw-2841	683	7	the	the	DET
taxlaw-2841	683	8	mentioned	mention	VERB
taxlaw-2841	683	9	criticism	criticism	NOUN
taxlaw-2841	683	10	of	of	ADP
taxlaw-2841	683	11	omitting	omit	VERB
taxlaw-2841	683	12	foreign	foreign	ADJ
taxlaw-2841	683	13	taxes	taxis	NOUN
taxlaw-2841	683	14	already	already	ADV
taxlaw-2841	683	15	paid	pay	VERB
taxlaw-2841	683	16	,	,	PUNCT
taxlaw-2841	683	17	since	since	SCONJ
taxlaw-2841	683	18	these	these	DET
taxlaw-2841	683	19	taxes	taxis	NOUN
taxlaw-2841	683	20	are	be	AUX
taxlaw-2841	683	21	taken	take	VERB
taxlaw-2841	683	22	into	into	ADP
taxlaw-2841	683	23	account	account	NOUN
taxlaw-2841	683	24	and	and	CCONJ
taxlaw-2841	683	25	integrated	integrate	VERB
taxlaw-2841	683	26	in	in	ADP
taxlaw-2841	683	27	my	my	PRON
taxlaw-2841	683	28	formula	formula	NOUN
taxlaw-2841	683	29	.	.	PUNCT
taxlaw-2841	684	1	this	this	DET
taxlaw-2841	684	2	calculation	calculation	NOUN
taxlaw-2841	684	3	is	be	AUX
taxlaw-2841	684	4	made	make	VERB
taxlaw-2841	684	5	each	each	DET
taxlaw-2841	684	6	year	year	NOUN
taxlaw-2841	684	7	for	for	ADP
taxlaw-2841	684	8	the	the	DET
taxlaw-2841	684	9	same	same	ADJ
taxlaw-2841	684	10	year	year	NOUN
taxlaw-2841	684	11	and	and	CCONJ
taxlaw-2841	684	12	i	i	PRON
taxlaw-2841	684	13	do	do	AUX
taxlaw-2841	684	14	not	not	PART
taxlaw-2841	684	15	recommend	recommend	VERB
taxlaw-2841	684	16	taking	take	VERB
taxlaw-2841	684	17	longer	long	ADJ
taxlaw-2841	684	18	periods	period	NOUN
taxlaw-2841	684	19	of	of	ADP
taxlaw-2841	684	20	time	time	NOUN
taxlaw-2841	684	21	into	into	ADP
taxlaw-2841	684	22	account	account	NOUN
taxlaw-2841	684	23	for	for	ADP
taxlaw-2841	684	24	purposes	purpose	NOUN
taxlaw-2841	684	25	of	of	ADP
taxlaw-2841	684	26	the	the	DET
taxlaw-2841	684	27	calculation	calculation	NOUN
taxlaw-2841	684	28	because	because	SCONJ
taxlaw-2841	684	29	i	i	PRON
taxlaw-2841	684	30	prefer	prefer	VERB
taxlaw-2841	684	31	increased	increase	VERB
taxlaw-2841	684	32	simplicity	simplicity	NOUN
taxlaw-2841	684	33	to	to	ADP
taxlaw-2841	684	34	more	more	ADJ
taxlaw-2841	684	35	accuracy	accuracy	NOUN
taxlaw-2841	684	36	.	.	PUNCT
taxlaw-2841	685	1	i	i	PRON
taxlaw-2841	685	2	use	use	VERB
taxlaw-2841	685	3	the	the	DET
taxlaw-2841	685	4	simple	simple	ADJ
taxlaw-2841	685	5	definition	definition	NOUN
taxlaw-2841	685	6	because	because	SCONJ
taxlaw-2841	685	7	i	i	PRON
taxlaw-2841	685	8	believe	believe	VERB
taxlaw-2841	685	9	it	it	PRON
taxlaw-2841	685	10	achieves	achieve	VERB
taxlaw-2841	685	11	the	the	DET
taxlaw-2841	685	12	proposed	propose	VERB
taxlaw-2841	685	13	goal	goal	NOUN
taxlaw-2841	685	14	to	to	PART
taxlaw-2841	685	15	limit	limit	VERB
taxlaw-2841	685	16	international	international	ADJ
taxlaw-2841	685	17	corporate	corporate	ADJ
taxlaw-2841	685	18	tax	tax	NOUN
taxlaw-2841	685	19	avoidance	avoidance	NOUN
taxlaw-2841	685	20	and	and	CCONJ
taxlaw-2841	685	21	impose	impose	VERB
taxlaw-2841	685	22	fair	fair	ADJ
taxlaw-2841	685	23	and	and	CCONJ
taxlaw-2841	685	24	effective	effective	ADJ
taxlaw-2841	685	25	taxation	taxation	NOUN
taxlaw-2841	685	26	on	on	ADP
taxlaw-2841	685	27	the	the	DET
taxlaw-2841	685	28	global	global	ADJ
taxlaw-2841	685	29	income	income	NOUN
taxlaw-2841	685	30	of	of	ADP
taxlaw-2841	685	31	u.s	u.s	PROPN
taxlaw-2841	685	32	.	.	PROPN
taxlaw-2841	685	33	multinationals	multinational	NOUN
taxlaw-2841	685	34	while	while	SCONJ
taxlaw-2841	685	35	keeping	keep	VERB
taxlaw-2841	685	36	and	and	CCONJ
taxlaw-2841	685	37	protecting	protect	VERB
taxlaw-2841	685	38	an	an	DET
taxlaw-2841	685	39	appropriate	appropriate	ADJ
taxlaw-2841	685	40	level	level	NOUN
taxlaw-2841	685	41	of	of	ADP
taxlaw-2841	685	42	competitiveness	competitiveness	NOUN
taxlaw-2841	685	43	.	.	PUNCT
taxlaw-2841	686	1	i	i	PRON
taxlaw-2841	686	2	choose	choose	VERB
taxlaw-2841	686	3	15	15	NUM
taxlaw-2841	686	4	%	%	NOUN
taxlaw-2841	686	5	as	as	ADP
taxlaw-2841	686	6	the	the	DET
taxlaw-2841	686	7	minimum	minimum	ADJ
taxlaw-2841	686	8	rate	rate	NOUN
taxlaw-2841	686	9	because	because	SCONJ
taxlaw-2841	686	10	it	it	PRON
taxlaw-2841	686	11	is	be	AUX
taxlaw-2841	686	12	not	not	PART
taxlaw-2841	686	13	too	too	ADV
taxlaw-2841	686	14	low	low	ADJ
taxlaw-2841	686	15	or	or	CCONJ
taxlaw-2841	686	16	too	too	ADV
taxlaw-2841	686	17	high	high	ADJ
taxlaw-2841	686	18	which	which	PRON
taxlaw-2841	686	19	makes	make	VERB
taxlaw-2841	686	20	it	it	PRON
taxlaw-2841	686	21	appropriate	appropriate	ADJ
taxlaw-2841	686	22	to	to	PART
taxlaw-2841	686	23	achieve	achieve	VERB
taxlaw-2841	686	24	its	its	PRON
taxlaw-2841	686	25	purposes	purpose	NOUN
taxlaw-2841	686	26	and	and	CCONJ
taxlaw-2841	686	27	because	because	SCONJ
taxlaw-2841	686	28	it	it	PRON
taxlaw-2841	686	29	has	have	AUX
taxlaw-2841	686	30	already	already	ADV
taxlaw-2841	686	31	been	be	AUX
taxlaw-2841	686	32	raised	raise	VERB
taxlaw-2841	686	33	in	in	ADP
taxlaw-2841	686	34	relevant	relevant	ADJ
taxlaw-2841	686	35	contexts	contexts	NOUN
taxlaw-2841	686	36	.	.	PUNCT
taxlaw-2841	687	1	still	still	ADV
taxlaw-2841	687	2	,	,	PUNCT
taxlaw-2841	687	3	i	i	PRON
taxlaw-2841	687	4	want	want	VERB
taxlaw-2841	687	5	to	to	PART
taxlaw-2841	687	6	emphasize	emphasize	VERB
taxlaw-2841	687	7	that	that	SCONJ
taxlaw-2841	687	8	other	other	ADJ
taxlaw-2841	687	9	minimum	minimum	ADJ
taxlaw-2841	687	10	rates	rate	NOUN
taxlaw-2841	687	11	could	could	AUX
taxlaw-2841	687	12	be	be	AUX
taxlaw-2841	687	13	adopted	adopt	VERB
taxlaw-2841	687	14	during	during	ADP
taxlaw-2841	687	15	the	the	DET
taxlaw-2841	687	16	political	political	ADJ
taxlaw-2841	687	17	process	process	NOUN
taxlaw-2841	687	18	of	of	ADP
taxlaw-2841	687	19	legislation	legislation	NOUN
taxlaw-2841	687	20	.	.	PUNCT
taxlaw-2841	688	1	this	this	PRON
taxlaw-2841	688	2	does	do	AUX
taxlaw-2841	688	3	not	not	PART
taxlaw-2841	688	4	and	and	CCONJ
taxlaw-2841	688	5	should	should	AUX
taxlaw-2841	688	6	not	not	PART
taxlaw-2841	688	7	affect	affect	VERB
taxlaw-2841	688	8	the	the	DET
taxlaw-2841	688	9	core	core	NOUN
taxlaw-2841	688	10	of	of	ADP
taxlaw-2841	688	11	my	my	PRON
taxlaw-2841	688	12	proposal	proposal	NOUN
taxlaw-2841	688	13	since	since	SCONJ
taxlaw-2841	688	14	the	the	DET
taxlaw-2841	688	15	core	core	NOUN
taxlaw-2841	688	16	is	be	AUX
taxlaw-2841	688	17	selecting	select	VERB
taxlaw-2841	688	18	an	an	DET
taxlaw-2841	688	19	effective	effective	ADJ
taxlaw-2841	688	20	minimum	minimum	NOUN
taxlaw-2841	688	21	—	—	PUNCT
taxlaw-2841	688	22	whether	whether	SCONJ
taxlaw-2841	688	23	it	it	PRON
taxlaw-2841	688	24	is	be	AUX
taxlaw-2841	688	25	15	15	NUM
taxlaw-2841	688	26	%	%	NOUN
taxlaw-2841	688	27	or	or	CCONJ
taxlaw-2841	688	28	another	another	DET
taxlaw-2841	688	29	figure	figure	NOUN
taxlaw-2841	688	30	—	—	PUNCT
taxlaw-2841	688	31	as	as	ADP
taxlaw-2841	688	32	the	the	DET
taxlaw-2841	688	33	political	political	ADJ
taxlaw-2841	688	34	/	/	SYM
taxlaw-2841	688	35	professional	professional	ADJ
taxlaw-2841	688	36	processes	process	NOUN
taxlaw-2841	688	37	of	of	ADP
taxlaw-2841	688	38	debating	debate	VERB
taxlaw-2841	688	39	and	and	CCONJ
taxlaw-2841	688	40	legislating	legislating	NOUN
taxlaw-2841	688	41	yield	yield	NOUN
taxlaw-2841	688	42	.	.	PUNCT
taxlaw-2841	689	1	this	this	DET
taxlaw-2841	689	2	taxation	taxation	NOUN
taxlaw-2841	689	3	presumes	presume	VERB
taxlaw-2841	689	4	that	that	SCONJ
taxlaw-2841	689	5	a	a	DET
taxlaw-2841	689	6	u.s	u.s	PROPN
taxlaw-2841	689	7	.	.	PROPN
taxlaw-2841	689	8	multinational	multinational	NOUN
taxlaw-2841	689	9	that	that	PRON
taxlaw-2841	689	10	does	do	AUX
taxlaw-2841	689	11	not	not	PART
taxlaw-2841	689	12	meet	meet	VERB
taxlaw-2841	689	13	the	the	DET
taxlaw-2841	689	14	minimum	minimum	ADJ
taxlaw-2841	689	15	tax	tax	NOUN
taxlaw-2841	689	16	on	on	ADP
taxlaw-2841	689	17	the	the	DET
taxlaw-2841	689	18	global	global	ADJ
taxlaw-2841	689	19	profits	profit	NOUN
taxlaw-2841	689	20	of	of	ADP
taxlaw-2841	689	21	its	its	PRON
taxlaw-2841	689	22	cfcs	cfcs	NOUN
taxlaw-2841	689	23	is	be	AUX
taxlaw-2841	689	24	engaged	engage	VERB
taxlaw-2841	689	25	in	in	ADP
taxlaw-2841	689	26	international	international	ADJ
taxlaw-2841	689	27	corporate	corporate	ADJ
taxlaw-2841	689	28	tax	tax	NOUN
taxlaw-2841	689	29	avoidance	avoidance	NOUN
taxlaw-2841	689	30	and	and	CCONJ
taxlaw-2841	689	31	,	,	PUNCT
taxlaw-2841	689	32	therefore	therefore	ADV
taxlaw-2841	689	33	,	,	PUNCT
taxlaw-2841	689	34	shall	shall	AUX
taxlaw-2841	689	35	pay	pay	VERB
taxlaw-2841	689	36	the	the	DET
taxlaw-2841	689	37	minimum	minimum	NOUN
taxlaw-2841	689	38	to	to	ADP
taxlaw-2841	689	39	the	the	DET
taxlaw-2841	689	40	united	united	PROPN
taxlaw-2841	689	41	states	states	PROPN
taxlaw-2841	689	42	as	as	ADP
taxlaw-2841	689	43	the	the	DET
taxlaw-2841	689	44	resident	resident	ADJ
taxlaw-2841	689	45	country	country	NOUN
taxlaw-2841	689	46	of	of	ADP
taxlaw-2841	689	47	the	the	DET
taxlaw-2841	689	48	parent	parent	NOUN
taxlaw-2841	689	49	corporation	corporation	NOUN
taxlaw-2841	689	50	.	.	PUNCT
taxlaw-2841	690	1	however	however	ADV
taxlaw-2841	690	2	,	,	PUNCT
taxlaw-2841	690	3	this	this	DET
taxlaw-2841	690	4	tax	tax	NOUN
taxlaw-2841	690	5	liability	liability	NOUN
taxlaw-2841	690	6	is	be	AUX
taxlaw-2841	690	7	an	an	DET
taxlaw-2841	690	8	interim	interim	ADJ
taxlaw-2841	690	9	liability	liability	NOUN
taxlaw-2841	690	10	that	that	PRON
taxlaw-2841	690	11	intends	intend	VERB
taxlaw-2841	690	12	to	to	PART
taxlaw-2841	690	13	limit	limit	VERB
taxlaw-2841	690	14	international	international	ADJ
taxlaw-2841	690	15	corporate	corporate	ADJ
taxlaw-2841	690	16	tax	tax	NOUN
taxlaw-2841	690	17	avoidance	avoidance	NOUN
taxlaw-2841	690	18	.	.	PUNCT
taxlaw-2841	691	1	therefore	therefore	ADV
taxlaw-2841	691	2	,	,	PUNCT
taxlaw-2841	691	3	although	although	SCONJ
taxlaw-2841	691	4	no	no	DET
taxlaw-2841	691	5	tax	tax	NOUN
taxlaw-2841	691	6	credit	credit	NOUN
taxlaw-2841	691	7	is	be	AUX
taxlaw-2841	691	8	given	give	VERB
taxlaw-2841	691	9	for	for	ADP
taxlaw-2841	691	10	foreign	foreign	ADJ
taxlaw-2841	691	11	taxes	taxis	NOUN
taxlaw-2841	691	12	paid	pay	VERB
taxlaw-2841	691	13	at	at	ADP
taxlaw-2841	691	14	the	the	DET
taxlaw-2841	691	15	current	current	ADJ
taxlaw-2841	691	16	taxation	taxation	NOUN
taxlaw-2841	691	17	point	point	NOUN
taxlaw-2841	691	18	,	,	PUNCT
taxlaw-2841	691	19	such	such	ADJ
taxlaw-2841	691	20	taxes	taxis	NOUN
taxlaw-2841	691	21	are	be	AUX
taxlaw-2841	691	22	taken	take	VERB
taxlaw-2841	691	23	into	into	ADP
taxlaw-2841	691	24	account	account	NOUN
taxlaw-2841	691	25	in	in	ADP
taxlaw-2841	691	26	the	the	DET
taxlaw-2841	691	27	formula	formula	NOUN
taxlaw-2841	691	28	for	for	ADP
taxlaw-2841	691	29	purposes	purpose	NOUN
taxlaw-2841	691	30	of	of	ADP
taxlaw-2841	691	31	calculating	calculate	VERB
taxlaw-2841	691	32	whether	whether	SCONJ
taxlaw-2841	691	33	the	the	DET
taxlaw-2841	691	34	corporation	corporation	NOUN
taxlaw-2841	691	35	has	have	AUX
taxlaw-2841	691	36	reached	reach	VERB
taxlaw-2841	691	37	the	the	DET
taxlaw-2841	691	38	minimum	minimum	ADJ
taxlaw-2841	691	39	corporate	corporate	ADJ
taxlaw-2841	691	40	tax	tax	NOUN
taxlaw-2841	691	41	required	require	VERB
taxlaw-2841	691	42	,	,	PUNCT
taxlaw-2841	691	43	and	and	CCONJ
taxlaw-2841	691	44	,	,	PUNCT
taxlaw-2841	691	45	if	if	SCONJ
taxlaw-2841	691	46	not	not	PART
taxlaw-2841	691	47	,	,	PUNCT
taxlaw-2841	691	48	the	the	DET
taxlaw-2841	691	49	corporation	corporation	NOUN
taxlaw-2841	691	50	is	be	AUX
taxlaw-2841	691	51	required	require	VERB
taxlaw-2841	691	52	only	only	ADV
taxlaw-2841	691	53	to	to	PART
taxlaw-2841	691	54	add	add	VERB
taxlaw-2841	691	55	and	and	CCONJ
taxlaw-2841	691	56	pay	pay	VERB
taxlaw-2841	691	57	up	up	ADP
taxlaw-2841	691	58	to	to	ADP
taxlaw-2841	691	59	the	the	DET
taxlaw-2841	691	60	minimum	minimum	NOUN
taxlaw-2841	691	61	rather	rather	ADV
taxlaw-2841	691	62	than	than	ADP
taxlaw-2841	691	63	having	have	VERB
taxlaw-2841	691	64	to	to	PART
taxlaw-2841	691	65	pay	pay	VERB
taxlaw-2841	691	66	the	the	DET
taxlaw-2841	691	67	full	full	ADJ
taxlaw-2841	691	68	minimum	minimum	NOUN
taxlaw-2841	691	69	of	of	ADP
taxlaw-2841	691	70	15	15	NUM
taxlaw-2841	691	71	%	%	NOUN
taxlaw-2841	691	72	in	in	ADP
taxlaw-2841	691	73	addition	addition	NOUN
taxlaw-2841	691	74	to	to	ADP
taxlaw-2841	691	75	current	current	ADJ
taxlaw-2841	691	76	foreign	foreign	ADJ
taxlaw-2841	691	77	taxes	taxis	NOUN
taxlaw-2841	691	78	.	.	PUNCT
taxlaw-2841	692	1	upon	upon	SCONJ
taxlaw-2841	692	2	determination	determination	NOUN
taxlaw-2841	692	3	of	of	ADP
taxlaw-2841	692	4	the	the	DET
taxlaw-2841	692	5	final	final	ADJ
taxlaw-2841	692	6	tax	tax	NOUN
taxlaw-2841	692	7	liability	liability	NOUN
taxlaw-2841	692	8	,	,	PUNCT
taxlaw-2841	692	9	the	the	DET
taxlaw-2841	692	10	foreign	foreign	ADJ
taxlaw-2841	692	11	tax	tax	NOUN
taxlaw-2841	692	12	credit	credit	NOUN
taxlaw-2841	692	13	will	will	AUX
taxlaw-2841	692	14	be	be	AUX
taxlaw-2841	692	15	given	give	VERB
taxlaw-2841	692	16	as	as	ADV
taxlaw-2841	692	17	well	well	ADV
taxlaw-2841	692	18	as	as	ADP
taxlaw-2841	692	19	a	a	DET
taxlaw-2841	692	20	credit	credit	NOUN
taxlaw-2841	692	21	for	for	ADP
taxlaw-2841	692	22	the	the	DET
taxlaw-2841	692	23	minimum	minimum	ADJ
taxlaw-2841	692	24	tax	tax	NOUN
taxlaw-2841	692	25	paid	pay	VERB
taxlaw-2841	692	26	as	as	ADP
taxlaw-2841	692	27	an	an	DET
taxlaw-2841	692	28	interim	interim	ADJ
taxlaw-2841	692	29	liability	liability	NOUN
taxlaw-2841	692	30	.	.	PUNCT
taxlaw-2841	693	1	140	140	NUM
taxlaw-2841	693	2	see	see	VERB
taxlaw-2841	693	3	roger	roger	PROPN
taxlaw-2841	693	4	gordon	gordon	PROPN
taxlaw-2841	693	5	,	,	PUNCT
taxlaw-2841	693	6	laura	laura	PROPN
taxlaw-2841	693	7	kalambokidis	kalambokidis	PROPN
taxlaw-2841	693	8	&	&	CCONJ
taxlaw-2841	693	9	joel	joel	PROPN
taxlaw-2841	693	10	slemrod	slemrod	PROPN
taxlaw-2841	693	11	,	,	PUNCT
taxlaw-2841	693	12	a	a	DET
taxlaw-2841	693	13	new	new	ADJ
taxlaw-2841	693	14	summary	summary	NOUN
taxlaw-2841	693	15	measure	measure	NOUN
taxlaw-2841	693	16	of	of	ADP
taxlaw-2841	693	17	the	the	DET
taxlaw-2841	693	18	effective	effective	ADJ
taxlaw-2841	693	19	tax	tax	NOUN
taxlaw-2841	693	20	rate	rate	NOUN
taxlaw-2841	693	21	on	on	ADP
taxlaw-2841	693	22	investment	investment	NOUN
taxlaw-2841	693	23	(	(	PUNCT
taxlaw-2841	693	24	nber	nber	PROPN
taxlaw-2841	693	25	working	working	PROPN
taxlaw-2841	693	26	paper	paper	PROPN
taxlaw-2841	693	27	series	series	NOUN
taxlaw-2841	693	28	,	,	PUNCT
taxlaw-2841	693	29	working	work	VERB
taxlaw-2841	693	30	paper	paper	NOUN
taxlaw-2841	693	31	9535	9535	NUM
taxlaw-2841	693	32	,	,	PUNCT
taxlaw-2841	693	33	2003	2003	NUM
taxlaw-2841	693	34	)	)	PUNCT
taxlaw-2841	693	35	,	,	PUNCT
taxlaw-2841	693	36	http://www.nber.org/papers/w9535	http://www.nber.org/papers/w9535	PROPN
taxlaw-2841	694	1	[	[	X
taxlaw-2841	694	2	http://perma.cc/2e9e-vjrh	http://perma.cc/2e9e-vjrh	X
taxlaw-2841	694	3	]	]	X
taxlaw-2841	694	4	.	.	PUNCT
taxlaw-2841	695	1	141	141	NUM
taxlaw-2841	695	2	see	see	VERB
taxlaw-2841	695	3	seymour	seymour	PROPN
taxlaw-2841	695	4	fiekowsky	fiekowsky	PROPN
taxlaw-2841	695	5	,	,	PUNCT
taxlaw-2841	695	6	pitfalls	pitfall	NOUN
taxlaw-2841	695	7	in	in	ADP
taxlaw-2841	695	8	the	the	DET
taxlaw-2841	695	9	computation	computation	NOUN
taxlaw-2841	695	10	of	of	ADP
taxlaw-2841	695	11	“	"	PUNCT
taxlaw-2841	695	12	effective	effective	ADJ
taxlaw-2841	695	13	tax	tax	NOUN
taxlaw-2841	695	14	rates	rate	NOUN
taxlaw-2841	695	15	”	"	PUNCT
taxlaw-2841	695	16	paid	pay	VERB
taxlaw-2841	695	17	by	by	ADP
taxlaw-2841	695	18	corporations	corporation	NOUN
taxlaw-2841	695	19	(	(	PUNCT
taxlaw-2841	695	20	dep’t	dep’t	NOUN
taxlaw-2841	695	21	of	of	ADP
taxlaw-2841	695	22	the	the	DET
taxlaw-2841	695	23	treasury	treasury	NOUN
taxlaw-2841	695	24	,	,	PUNCT
taxlaw-2841	695	25	ota	ota	PROPN
taxlaw-2841	695	26	paper	paper	NOUN
taxlaw-2841	695	27	23	23	NUM
taxlaw-2841	695	28	,	,	PUNCT
taxlaw-2841	695	29	1977	1977	NUM
taxlaw-2841	695	30	)	)	PUNCT
taxlaw-2841	695	31	.	.	PUNCT
taxlaw-2841	696	1	142	142	NUM
taxlaw-2841	696	2	see	see	VERB
taxlaw-2841	696	3	leonard	leonard	PROPN
taxlaw-2841	696	4	g.	g.	PROPN
taxlaw-2841	696	5	rosenberg	rosenberg	PROPN
taxlaw-2841	696	6	,	,	PUNCT
taxlaw-2841	696	7	the	the	DET
taxlaw-2841	696	8	taxation	taxation	NOUN
taxlaw-2841	696	9	of	of	ADP
taxlaw-2841	696	10	income	income	NOUN
taxlaw-2841	696	11	from	from	ADP
taxlaw-2841	696	12	capital123	capital123	PROPN
taxlaw-2841	696	13	-	-	PUNCT
taxlaw-2841	696	14	84	84	NUM
taxlaw-2841	696	15	(	(	PUNCT
taxlaw-2841	696	16	a.c	a.c	PROPN
taxlaw-2841	696	17	.	.	PROPN
taxlaw-2841	696	18	harberger	harberger	PROPN
taxlaw-2841	696	19	&	&	CCONJ
taxlaw-2841	696	20	m.j	m.j	PROPN
taxlaw-2841	696	21	.	.	PROPN
taxlaw-2841	696	22	bailey	bailey	PROPN
taxlaw-2841	696	23	,	,	PUNCT
taxlaw-2841	696	24	eds	eds	PROPN
taxlaw-2841	696	25	.	.	PROPN
taxlaw-2841	696	26	,	,	PUNCT
taxlaw-2841	696	27	1969	1969	NUM
taxlaw-2841	696	28	)	)	PUNCT
taxlaw-2841	696	29	.	.	PUNCT
taxlaw-2841	697	1	38	38	NUM
taxlaw-2841	697	2	columbia	columbia	PROPN
taxlaw-2841	697	3	journal	journal	NOUN
taxlaw-2841	697	4	of	of	ADP
taxlaw-2841	697	5	tax	tax	NOUN
taxlaw-2841	697	6	law	law	NOUN
taxlaw-2841	697	7	[	[	X
taxlaw-2841	697	8	vol.8:5	vol.8:5	NOUN
taxlaw-2841	697	9	to	to	PART
taxlaw-2841	697	10	clarify	clarify	VERB
taxlaw-2841	697	11	my	my	PRON
taxlaw-2841	697	12	proposal	proposal	NOUN
taxlaw-2841	697	13	,	,	PUNCT
taxlaw-2841	697	14	i	i	PRON
taxlaw-2841	697	15	would	would	AUX
taxlaw-2841	697	16	like	like	VERB
taxlaw-2841	697	17	to	to	PART
taxlaw-2841	697	18	implement	implement	VERB
taxlaw-2841	697	19	it	it	PRON
taxlaw-2841	697	20	on	on	ADP
taxlaw-2841	697	21	the	the	DET
taxlaw-2841	697	22	following	follow	VERB
taxlaw-2841	697	23	example	example	NOUN
taxlaw-2841	697	24	:	:	PUNCT
taxlaw-2841	697	25	chart	chart	PROPN
taxlaw-2841	697	26	c	c	VERB
taxlaw-2841	697	27	the	the	DET
taxlaw-2841	697	28	current	current	ADJ
taxlaw-2841	697	29	u.s	u.s	PROPN
taxlaw-2841	697	30	.	.	PROPN
taxlaw-2841	697	31	domestic	domestic	ADJ
taxlaw-2841	697	32	law	law	NOUN
taxlaw-2841	697	33	imposes	impose	VERB
taxlaw-2841	697	34	current	current	ADJ
taxlaw-2841	697	35	tax	tax	NOUN
taxlaw-2841	697	36	liability	liability	NOUN
taxlaw-2841	697	37	according	accord	VERB
taxlaw-2841	697	38	to	to	ADP
taxlaw-2841	697	39	the	the	DET
taxlaw-2841	697	40	regular	regular	ADJ
taxlaw-2841	697	41	corporate	corporate	ADJ
taxlaw-2841	697	42	tax	tax	NOUN
taxlaw-2841	697	43	rate	rate	NOUN
taxlaw-2841	697	44	(	(	PUNCT
taxlaw-2841	697	45	35	35	NUM
taxlaw-2841	697	46	%	%	NOUN
taxlaw-2841	697	47	)	)	PUNCT
taxlaw-2841	697	48	on	on	ADP
taxlaw-2841	697	49	the	the	DET
taxlaw-2841	697	50	u.s	u.s	PROPN
taxlaw-2841	697	51	.	.	PROPN
taxlaw-2841	697	52	profits	profit	NOUN
taxlaw-2841	697	53	(	(	PUNCT
taxlaw-2841	697	54	200	200	NUM
taxlaw-2841	697	55	)	)	PUNCT
taxlaw-2841	697	56	and	and	CCONJ
taxlaw-2841	697	57	the	the	DET
taxlaw-2841	697	58	foreign	foreign	ADJ
taxlaw-2841	697	59	profits	profit	NOUN
taxlaw-2841	697	60	(	(	PUNCT
taxlaw-2841	697	61	100	100	NUM
taxlaw-2841	697	62	)	)	PUNCT
taxlaw-2841	697	63	of	of	ADP
taxlaw-2841	697	64	the	the	DET
taxlaw-2841	697	65	u.s	u.s	PROPN
taxlaw-2841	697	66	.	.	PROPN
taxlaw-2841	697	67	corporation	corporation	NOUN
taxlaw-2841	697	68	(	(	PUNCT
taxlaw-2841	697	69	“	"	PUNCT
taxlaw-2841	697	70	u.s	u.s	PROPN
taxlaw-2841	697	71	.	.	PROPN
taxlaw-2841	697	72	co.	co.	PROPN
taxlaw-2841	697	73	”	"	PUNCT
taxlaw-2841	697	74	)	)	PUNCT
taxlaw-2841	697	75	,	,	PUNCT
taxlaw-2841	697	76	but	but	CCONJ
taxlaw-2841	697	77	all	all	DET
taxlaw-2841	697	78	the	the	DET
taxlaw-2841	697	79	global	global	ADJ
taxlaw-2841	697	80	profits	profit	NOUN
taxlaw-2841	697	81	of	of	ADP
taxlaw-2841	697	82	the	the	DET
taxlaw-2841	697	83	subsidiaries	subsidiary	NOUN
taxlaw-2841	697	84	are	be	AUX
taxlaw-2841	697	85	not	not	PART
taxlaw-2841	697	86	taxed	tax	VERB
taxlaw-2841	697	87	under	under	ADP
taxlaw-2841	697	88	the	the	DET
taxlaw-2841	697	89	current	current	ADJ
taxlaw-2841	697	90	system	system	NOUN
taxlaw-2841	697	91	.	.	PUNCT
taxlaw-2841	698	1	although	although	SCONJ
taxlaw-2841	698	2	they	they	PRON
taxlaw-2841	698	3	are	be	AUX
taxlaw-2841	698	4	cfcs	cfc	VERB
taxlaw-2841	698	5	,	,	PUNCT
taxlaw-2841	698	6	their	their	PRON
taxlaw-2841	698	7	profits	profit	NOUN
taxlaw-2841	698	8	are	be	AUX
taxlaw-2841	698	9	not	not	PART
taxlaw-2841	698	10	considered	consider	VERB
taxlaw-2841	698	11	subchapter	subchapter	NOUN
taxlaw-2841	698	12	f	f	NOUN
taxlaw-2841	698	13	income	income	NOUN
taxlaw-2841	698	14	and	and	CCONJ
taxlaw-2841	698	15	,	,	PUNCT
taxlaw-2841	698	16	therefore	therefore	ADV
taxlaw-2841	698	17	,	,	PUNCT
taxlaw-2841	698	18	any	any	DET
taxlaw-2841	698	19	tax	tax	NOUN
taxlaw-2841	698	20	liability	liability	NOUN
taxlaw-2841	698	21	is	be	AUX
taxlaw-2841	698	22	deferred	defer	VERB
taxlaw-2841	698	23	until	until	ADP
taxlaw-2841	698	24	repatriation	repatriation	NOUN
taxlaw-2841	698	25	.	.	PUNCT
taxlaw-2841	699	1	obviously	obviously	ADV
taxlaw-2841	699	2	,	,	PUNCT
taxlaw-2841	699	3	u.s	u.s	PROPN
taxlaw-2841	699	4	.	.	PROPN
taxlaw-2841	699	5	co.	co.	PROPN
taxlaw-2841	699	6	is	be	AUX
taxlaw-2841	699	7	locking	lock	VERB
taxlaw-2841	699	8	out	out	ADP
taxlaw-2841	699	9	,	,	PUNCT
taxlaw-2841	699	10	or	or	CCONJ
taxlaw-2841	699	11	trapping	trap	VERB
taxlaw-2841	699	12	,	,	PUNCT
taxlaw-2841	699	13	substantial	substantial	ADJ
taxlaw-2841	699	14	amounts	amount	NOUN
taxlaw-2841	699	15	of	of	ADP
taxlaw-2841	699	16	foreign	foreign	ADJ
taxlaw-2841	699	17	profits	profit	NOUN
taxlaw-2841	699	18	in	in	ADP
taxlaw-2841	699	19	the	the	DET
taxlaw-2841	699	20	irish	irish	ADJ
taxlaw-2841	699	21	subsidiary	subsidiary	NOUN
taxlaw-2841	699	22	to	to	PART
taxlaw-2841	699	23	avoid	avoid	VERB
taxlaw-2841	699	24	u.s	u.s	PROPN
taxlaw-2841	699	25	.	.	PROPN
taxlaw-2841	699	26	taxation	taxation	NOUN
taxlaw-2841	699	27	upon	upon	SCONJ
taxlaw-2841	699	28	repatriation	repatriation	NOUN
taxlaw-2841	699	29	.	.	PUNCT
taxlaw-2841	700	1	b.	b.	VERB
taxlaw-2841	700	2	the	the	DET
taxlaw-2841	700	3	justifications	justification	NOUN
taxlaw-2841	700	4	of	of	ADP
taxlaw-2841	700	5	the	the	DET
taxlaw-2841	700	6	proposal	proposal	NOUN
taxlaw-2841	700	7	1	1	NUM
taxlaw-2841	700	8	.	.	PUNCT
taxlaw-2841	701	1	endless	endless	ADJ
taxlaw-2841	701	2	possibilities	possibility	NOUN
taxlaw-2841	701	3	of	of	ADP
taxlaw-2841	701	4	international	international	ADJ
taxlaw-2841	701	5	corporate	corporate	ADJ
taxlaw-2841	701	6	tax	tax	NOUN
taxlaw-2841	701	7	avoidance	avoidance	NOUN
taxlaw-2841	701	8	united	united	PROPN
taxlaw-2841	701	9	states	states	PROPN
taxlaw-2841	701	10	multinationals	multinational	NOUN
taxlaw-2841	701	11	,	,	PUNCT
taxlaw-2841	701	12	and	and	CCONJ
taxlaw-2841	701	13	actually	actually	ADV
taxlaw-2841	701	14	most	most	ADJ
taxlaw-2841	701	15	multinationals	multinational	NOUN
taxlaw-2841	701	16	,	,	PUNCT
taxlaw-2841	701	17	have	have	VERB
taxlaw-2841	701	18	endless	endless	ADJ
taxlaw-2841	701	19	opportunities	opportunity	NOUN
taxlaw-2841	701	20	for	for	ADP
taxlaw-2841	701	21	international	international	ADJ
taxlaw-2841	701	22	corporate	corporate	ADJ
taxlaw-2841	701	23	tax	tax	NOUN
taxlaw-2841	701	24	avoidance	avoidance	NOUN
taxlaw-2841	701	25	.	.	PUNCT
taxlaw-2841	702	1	the	the	DET
taxlaw-2841	702	2	strategies	strategy	NOUN
taxlaw-2841	702	3	discussed	discuss	VERB
taxlaw-2841	702	4	throughout	throughout	ADP
taxlaw-2841	702	5	this	this	DET
taxlaw-2841	702	6	article	article	NOUN
taxlaw-2841	702	7	,	,	PUNCT
taxlaw-2841	702	8	of	of	ADP
taxlaw-2841	702	9	lock	lock	NOUN
taxlaw-2841	702	10	out	out	ADP
taxlaw-2841	702	11	,	,	PUNCT
taxlaw-2841	702	12	corporate	corporate	ADJ
taxlaw-2841	702	13	inversions	inversion	NOUN
taxlaw-2841	702	14	,	,	PUNCT
taxlaw-2841	702	15	double	double	ADJ
taxlaw-2841	702	16	irish	irish	ADJ
taxlaw-2841	702	17	dutch	dutch	ADJ
taxlaw-2841	702	18	sandwiches	sandwich	NOUN
taxlaw-2841	702	19	,	,	PUNCT
taxlaw-2841	702	20	tax	tax	NOUN
taxlaw-2841	702	21	havens	haven	NOUN
taxlaw-2841	702	22	,	,	PUNCT
taxlaw-2841	702	23	profit	profit	NOUN
taxlaw-2841	702	24	shifting	shifting	NOUN
taxlaw-2841	702	25	,	,	PUNCT
taxlaw-2841	702	26	profit	profit	NOUN
taxlaw-2841	702	27	stripping	stripping	NOUN
taxlaw-2841	702	28	,	,	PUNCT
taxlaw-2841	702	29	ip	ip	NOUN
taxlaw-2841	702	30	licensing	licensing	NOUN
taxlaw-2841	702	31	,	,	PUNCT
taxlaw-2841	702	32	transfer	transfer	NOUN
taxlaw-2841	702	33	pricing	pricing	NOUN
taxlaw-2841	702	34	,	,	PUNCT
taxlaw-2841	702	35	interest	interest	NOUN
taxlaw-2841	702	36	deductions	deduction	NOUN
taxlaw-2841	702	37	,	,	PUNCT
taxlaw-2841	702	38	and	and	CCONJ
taxlaw-2841	702	39	treaty	treaty	NOUN
taxlaw-2841	702	40	shopping	shopping	NOUN
taxlaw-2841	702	41	are	be	AUX
taxlaw-2841	702	42	only	only	ADV
taxlaw-2841	702	43	a	a	DET
taxlaw-2841	702	44	few	few	ADJ
taxlaw-2841	702	45	examples	example	NOUN
taxlaw-2841	702	46	of	of	ADP
taxlaw-2841	702	47	endless	endless	ADJ
taxlaw-2841	702	48	possibilities	possibility	NOUN
taxlaw-2841	702	49	of	of	ADP
taxlaw-2841	702	50	international	international	ADJ
taxlaw-2841	702	51	corporate	corporate	ADJ
taxlaw-2841	702	52	tax	tax	NOUN
taxlaw-2841	702	53	avoidance	avoidance	NOUN
taxlaw-2841	702	54	.	.	PUNCT
taxlaw-2841	703	1	while	while	SCONJ
taxlaw-2841	703	2	avoiding	avoid	VERB
taxlaw-2841	703	3	international	international	ADJ
taxlaw-2841	703	4	corporate	corporate	ADJ
taxlaw-2841	703	5	tax	tax	NOUN
taxlaw-2841	703	6	,	,	PUNCT
taxlaw-2841	703	7	u.s	u.s	PROPN
taxlaw-2841	703	8	.	.	PROPN
taxlaw-2841	703	9	multinationals	multinational	NOUN
taxlaw-2841	703	10	legally	legally	ADV
taxlaw-2841	703	11	exploit	exploit	VERB
taxlaw-2841	703	12	u.s	u.s	PROPN
taxlaw-2841	703	13	.	.	PROPN
taxlaw-2841	703	14	domestic	domestic	ADJ
taxlaw-2841	703	15	tax	tax	NOUN
taxlaw-2841	703	16	law	law	NOUN
taxlaw-2841	703	17	,	,	PUNCT
taxlaw-2841	703	18	foreign	foreign	ADJ
taxlaw-2841	703	19	tax	tax	NOUN
taxlaw-2841	703	20	law	law	NOUN
taxlaw-2841	703	21	,	,	PUNCT
taxlaw-2841	703	22	and	and	CCONJ
taxlaw-2841	703	23	tax	tax	NOUN
taxlaw-2841	703	24	treaty	treaty	NOUN
taxlaw-2841	703	25	law	law	NOUN
taxlaw-2841	703	26	effectively	effectively	ADV
taxlaw-2841	703	27	the	the	DET
taxlaw-2841	703	28	entire	entire	ADJ
taxlaw-2841	703	29	system	system	NOUN
taxlaw-2841	703	30	of	of	ADP
taxlaw-2841	703	31	international	international	ADJ
taxlaw-2841	703	32	taxation	taxation	NOUN
taxlaw-2841	703	33	.	.	PUNCT
taxlaw-2841	704	1	given	give	VERB
taxlaw-2841	704	2	these	these	DET
taxlaw-2841	704	3	realities	reality	NOUN
taxlaw-2841	704	4	and	and	CCONJ
taxlaw-2841	704	5	understanding	understanding	NOUN
taxlaw-2841	704	6	of	of	ADP
taxlaw-2841	704	7	the	the	DET
taxlaw-2841	704	8	challenge	challenge	NOUN
taxlaw-2841	704	9	,	,	PUNCT
taxlaw-2841	704	10	it	it	PRON
taxlaw-2841	704	11	is	be	AUX
taxlaw-2841	704	12	extremely	extremely	ADV
taxlaw-2841	704	13	difficult	difficult	ADJ
taxlaw-2841	704	14	to	to	PART
taxlaw-2841	704	15	tackle	tackle	VERB
taxlaw-2841	704	16	each	each	DET
taxlaw-2841	704	17	method	method	NOUN
taxlaw-2841	704	18	of	of	ADP
taxlaw-2841	704	19	tax	tax	NOUN
taxlaw-2841	704	20	avoidance	avoidance	NOUN
taxlaw-2841	704	21	individually	individually	ADV
taxlaw-2841	704	22	.	.	PUNCT
taxlaw-2841	705	1	upon	upon	SCONJ
taxlaw-2841	705	2	the	the	DET
taxlaw-2841	705	3	enactment	enactment	NOUN
taxlaw-2841	705	4	,	,	PUNCT
taxlaw-2841	705	5	or	or	CCONJ
taxlaw-2841	705	6	amendment	amendment	NOUN
taxlaw-2841	705	7	of	of	ADP
taxlaw-2841	705	8	,	,	PUNCT
taxlaw-2841	705	9	any	any	DET
taxlaw-2841	705	10	specific	specific	ADJ
taxlaw-2841	705	11	antiavoidance	antiavoidance	NOUN
taxlaw-2841	705	12	rule	rule	VERB
taxlaw-2841	705	13	many	many	ADJ
taxlaw-2841	705	14	new	new	ADJ
taxlaw-2841	705	15	work	work	NOUN
taxlaw-2841	705	16	-	-	PUNCT
taxlaw-2841	705	17	around	around	ADP
taxlaw-2841	705	18	tactics	tactic	NOUN
taxlaw-2841	705	19	will	will	AUX
taxlaw-2841	705	20	inevitably	inevitably	ADV
taxlaw-2841	705	21	be	be	AUX
taxlaw-2841	705	22	developed	develop	VERB
taxlaw-2841	705	23	.	.	PUNCT
taxlaw-2841	706	1	as	as	ADP
taxlaw-2841	706	2	dave	dave	PROPN
taxlaw-2841	706	3	2017	2017	NUM
taxlaw-2841	706	4	]	]	PUNCT
taxlaw-2841	706	5	minimum	minimum	ADJ
taxlaw-2841	706	6	global	global	ADJ
taxlaw-2841	706	7	effective	effective	ADJ
taxlaw-2841	706	8	corporate	corporate	ADJ
taxlaw-2841	706	9	tax	tax	NOUN
taxlaw-2841	706	10	rate	rate	NOUN
taxlaw-2841	706	11	39	39	NUM
taxlaw-2841	706	12	hartnett	hartnett	PROPN
taxlaw-2841	706	13	,	,	PUNCT
taxlaw-2841	706	14	during	during	ADP
taxlaw-2841	706	15	his	his	PRON
taxlaw-2841	706	16	time	time	NOUN
taxlaw-2841	706	17	as	as	ADP
taxlaw-2841	706	18	director	director	NOUN
taxlaw-2841	706	19	general	general	ADJ
taxlaw-2841	706	20	at	at	ADP
taxlaw-2841	706	21	hm	hm	INTJ
taxlaw-2841	706	22	revenue	revenue	PROPN
taxlaw-2841	706	23	&	&	CCONJ
taxlaw-2841	706	24	customs	customs	PROPN
taxlaw-2841	706	25	so	so	ADV
taxlaw-2841	706	26	clearly	clearly	ADV
taxlaw-2841	706	27	described	describe	VERB
taxlaw-2841	706	28	it	it	PRON
taxlaw-2841	706	29	,	,	PUNCT
taxlaw-2841	706	30	when	when	SCONJ
taxlaw-2841	706	31	utilizing	utilize	VERB
taxlaw-2841	706	32	this	this	DET
taxlaw-2841	706	33	type	type	NOUN
taxlaw-2841	706	34	of	of	ADP
taxlaw-2841	706	35	target	target	NOUN
taxlaw-2841	706	36	specific	specific	ADJ
taxlaw-2841	706	37	reform	reform	NOUN
taxlaw-2841	706	38	strategy	strategy	NOUN
taxlaw-2841	706	39	,	,	PUNCT
taxlaw-2841	706	40	we	we	PRON
taxlaw-2841	706	41	are	be	AUX
taxlaw-2841	706	42	effectively	effectively	ADV
taxlaw-2841	706	43	“	"	PUNCT
taxlaw-2841	706	44	squeezing	squeeze	VERB
taxlaw-2841	706	45	the	the	DET
taxlaw-2841	706	46	balloon	balloon	NOUN
taxlaw-2841	706	47	in	in	ADP
taxlaw-2841	706	48	one	one	NUM
taxlaw-2841	706	49	area	area	NOUN
taxlaw-2841	706	50	only	only	ADV
taxlaw-2841	706	51	to	to	PART
taxlaw-2841	706	52	see	see	VERB
taxlaw-2841	706	53	a	a	DET
taxlaw-2841	706	54	new	new	ADJ
taxlaw-2841	706	55	bulge	bulge	NOUN
taxlaw-2841	706	56	emerge	emerge	VERB
taxlaw-2841	706	57	in	in	ADP
taxlaw-2841	706	58	another”.143	another”.143	NOUN
taxlaw-2841	706	59	this	this	PRON
taxlaw-2841	706	60	is	be	AUX
taxlaw-2841	706	61	especially	especially	ADV
taxlaw-2841	706	62	true	true	ADJ
taxlaw-2841	706	63	,	,	PUNCT
taxlaw-2841	706	64	in	in	ADP
taxlaw-2841	706	65	the	the	DET
taxlaw-2841	706	66	current	current	ADJ
taxlaw-2841	706	67	global	global	ADJ
taxlaw-2841	706	68	digital	digital	ADJ
taxlaw-2841	706	69	economy	economy	NOUN
taxlaw-2841	706	70	,	,	PUNCT
taxlaw-2841	706	71	where	where	SCONJ
taxlaw-2841	706	72	sovereign	sovereign	ADJ
taxlaw-2841	706	73	countries	country	NOUN
taxlaw-2841	706	74	compete	compete	VERB
taxlaw-2841	706	75	to	to	PART
taxlaw-2841	706	76	attract	attract	VERB
taxlaw-2841	706	77	mobile	mobile	ADJ
taxlaw-2841	706	78	capital	capital	NOUN
taxlaw-2841	706	79	and	and	CCONJ
taxlaw-2841	706	80	investments	investment	NOUN
taxlaw-2841	706	81	.	.	PUNCT
taxlaw-2841	707	1	it	it	PRON
taxlaw-2841	707	2	is	be	AUX
taxlaw-2841	707	3	impossible	impossible	ADJ
taxlaw-2841	707	4	to	to	PART
taxlaw-2841	707	5	fully	fully	ADV
taxlaw-2841	707	6	coordinate	coordinate	VERB
taxlaw-2841	707	7	between	between	ADP
taxlaw-2841	707	8	so	so	ADV
taxlaw-2841	707	9	many	many	ADJ
taxlaw-2841	707	10	jurisdictions	jurisdiction	NOUN
taxlaw-2841	707	11	with	with	ADP
taxlaw-2841	707	12	such	such	ADJ
taxlaw-2841	707	13	conflicting	conflicting	ADJ
taxlaw-2841	707	14	interests	interest	NOUN
taxlaw-2841	707	15	.	.	PUNCT
taxlaw-2841	708	1	in	in	ADP
taxlaw-2841	708	2	sum	sum	NOUN
taxlaw-2841	708	3	,	,	PUNCT
taxlaw-2841	708	4	international	international	ADJ
taxlaw-2841	708	5	tax	tax	NOUN
taxlaw-2841	708	6	loopholes	loophole	NOUN
taxlaw-2841	708	7	will	will	AUX
taxlaw-2841	708	8	always	always	ADV
taxlaw-2841	708	9	exist	exist	VERB
taxlaw-2841	708	10	and	and	CCONJ
taxlaw-2841	708	11	be	be	AUX
taxlaw-2841	708	12	exploited	exploit	VERB
taxlaw-2841	708	13	.	.	PUNCT
taxlaw-2841	709	1	therefore	therefore	ADV
taxlaw-2841	709	2	,	,	PUNCT
taxlaw-2841	709	3	any	any	DET
taxlaw-2841	709	4	effort	effort	NOUN
taxlaw-2841	709	5	to	to	PART
taxlaw-2841	709	6	tackle	tackle	VERB
taxlaw-2841	709	7	international	international	ADJ
taxlaw-2841	709	8	corporate	corporate	ADJ
taxlaw-2841	709	9	tax	tax	NOUN
taxlaw-2841	709	10	avoidance	avoidance	NOUN
taxlaw-2841	709	11	must	must	AUX
taxlaw-2841	709	12	look	look	VERB
taxlaw-2841	709	13	at	at	ADP
taxlaw-2841	709	14	the	the	DET
taxlaw-2841	709	15	comprehensive	comprehensive	ADJ
taxlaw-2841	709	16	picture	picture	NOUN
taxlaw-2841	709	17	and	and	CCONJ
taxlaw-2841	709	18	target	target	VERB
taxlaw-2841	709	19	the	the	DET
taxlaw-2841	709	20	bottom	bottom	ADJ
taxlaw-2841	709	21	lines	line	NOUN
taxlaw-2841	709	22	.	.	PUNCT
taxlaw-2841	710	1	this	this	PRON
taxlaw-2841	710	2	is	be	AUX
taxlaw-2841	710	3	exactly	exactly	ADV
taxlaw-2841	710	4	the	the	DET
taxlaw-2841	710	5	idea	idea	NOUN
taxlaw-2841	710	6	behind	behind	ADP
taxlaw-2841	710	7	my	my	PRON
taxlaw-2841	710	8	proposed	propose	VERB
taxlaw-2841	710	9	minimum	minimum	ADJ
taxlaw-2841	710	10	global	global	ADJ
taxlaw-2841	710	11	effective	effective	ADJ
taxlaw-2841	710	12	corporate	corporate	ADJ
taxlaw-2841	710	13	tax	tax	NOUN
taxlaw-2841	710	14	rate	rate	NOUN
taxlaw-2841	710	15	as	as	ADP
taxlaw-2841	710	16	general	general	ADJ
taxlaw-2841	710	17	anti	anti	ADJ
taxlaw-2841	710	18	-	-	ADJ
taxlaw-2841	710	19	avoidance	avoidance	ADJ
taxlaw-2841	710	20	rule	rule	NOUN
taxlaw-2841	710	21	.	.	PUNCT
taxlaw-2841	711	1	the	the	DET
taxlaw-2841	711	2	rule	rule	NOUN
taxlaw-2841	711	3	looks	look	VERB
taxlaw-2841	711	4	at	at	ADP
taxlaw-2841	711	5	the	the	DET
taxlaw-2841	711	6	overall	overall	ADJ
taxlaw-2841	711	7	picture	picture	NOUN
taxlaw-2841	711	8	and	and	CCONJ
taxlaw-2841	711	9	if	if	SCONJ
taxlaw-2841	711	10	the	the	DET
taxlaw-2841	711	11	bottom	bottom	ADJ
taxlaw-2841	711	12	line	line	NOUN
taxlaw-2841	711	13	is	be	AUX
taxlaw-2841	711	14	below	below	ADP
taxlaw-2841	711	15	the	the	DET
taxlaw-2841	711	16	minimum	minimum	ADJ
taxlaw-2841	711	17	tax	tax	NOUN
taxlaw-2841	711	18	,	,	PUNCT
taxlaw-2841	711	19	the	the	DET
taxlaw-2841	711	20	law	law	NOUN
taxlaw-2841	711	21	intervenes	intervene	VERB
taxlaw-2841	711	22	and	and	CCONJ
taxlaw-2841	711	23	imposes	impose	VERB
taxlaw-2841	711	24	the	the	DET
taxlaw-2841	711	25	minimum	minimum	NOUN
taxlaw-2841	711	26	as	as	ADP
taxlaw-2841	711	27	an	an	DET
taxlaw-2841	711	28	appropriate	appropriate	ADJ
taxlaw-2841	711	29	and	and	CCONJ
taxlaw-2841	711	30	clear	clear	ADV
taxlaw-2841	711	31	-	-	PUNCT
taxlaw-2841	711	32	cut	cut	VERB
taxlaw-2841	711	33	norm	norm	NOUN
taxlaw-2841	711	34	of	of	ADP
taxlaw-2841	711	35	taxation	taxation	NOUN
taxlaw-2841	711	36	set	set	VERB
taxlaw-2841	711	37	by	by	ADP
taxlaw-2841	711	38	the	the	DET
taxlaw-2841	711	39	legislator	legislator	NOUN
taxlaw-2841	711	40	that	that	PRON
taxlaw-2841	711	41	must	must	AUX
taxlaw-2841	711	42	be	be	AUX
taxlaw-2841	711	43	respected	respect	VERB
taxlaw-2841	711	44	and	and	CCONJ
taxlaw-2841	711	45	fully	fully	ADV
taxlaw-2841	711	46	implemented	implement	VERB
taxlaw-2841	711	47	.	.	PUNCT
taxlaw-2841	712	1	it	it	PRON
taxlaw-2841	712	2	represents	represent	VERB
taxlaw-2841	712	3	a	a	DET
taxlaw-2841	712	4	clear	clear	ADV
taxlaw-2841	712	5	-	-	PUNCT
taxlaw-2841	712	6	cut	cut	VERB
taxlaw-2841	712	7	statement	statement	NOUN
taxlaw-2841	712	8	,	,	PUNCT
taxlaw-2841	712	9	a	a	DET
taxlaw-2841	712	10	“	"	PUNCT
taxlaw-2841	712	11	red	red	ADJ
taxlaw-2841	712	12	line	line	NOUN
taxlaw-2841	712	13	”	"	PUNCT
taxlaw-2841	712	14	of	of	ADP
taxlaw-2841	712	15	the	the	DET
taxlaw-2841	712	16	legislator	legislator	NOUN
taxlaw-2841	712	17	so	so	ADV
taxlaw-2841	712	18	to	to	PART
taxlaw-2841	712	19	speak	speak	VERB
taxlaw-2841	712	20	,	,	PUNCT
taxlaw-2841	712	21	and	and	CCONJ
taxlaw-2841	712	22	taxpayers	taxpayer	NOUN
taxlaw-2841	712	23	can	can	AUX
taxlaw-2841	712	24	not	not	PART
taxlaw-2841	712	25	go	go	VERB
taxlaw-2841	712	26	below	below	ADP
taxlaw-2841	712	27	this	this	DET
taxlaw-2841	712	28	red	red	ADJ
taxlaw-2841	712	29	line	line	NOUN
taxlaw-2841	712	30	under	under	ADP
taxlaw-2841	712	31	any	any	DET
taxlaw-2841	712	32	circumstances	circumstance	NOUN
taxlaw-2841	712	33	.	.	PUNCT
taxlaw-2841	713	1	2	2	X
taxlaw-2841	713	2	.	.	X
taxlaw-2841	713	3	effectiveness	effectiveness	NOUN
taxlaw-2841	713	4	of	of	ADP
taxlaw-2841	713	5	technical	technical	ADJ
taxlaw-2841	713	6	general	general	ADJ
taxlaw-2841	713	7	anti	anti	ADJ
taxlaw-2841	713	8	-	-	NOUN
taxlaw-2841	713	9	avoidance	avoidance	NOUN
taxlaw-2841	713	10	rules	rule	VERB
taxlaw-2841	713	11	the	the	DET
taxlaw-2841	713	12	united	united	PROPN
taxlaw-2841	713	13	states	states	PROPN
taxlaw-2841	713	14	judiciary	judiciary	PROPN
taxlaw-2841	713	15	has	have	AUX
taxlaw-2841	713	16	long	long	ADV
taxlaw-2841	713	17	been	be	AUX
taxlaw-2841	713	18	an	an	DET
taxlaw-2841	713	19	activist	activist	NOUN
taxlaw-2841	713	20	in	in	ADP
taxlaw-2841	713	21	interpreting	interpret	VERB
taxlaw-2841	713	22	tax	tax	NOUN
taxlaw-2841	713	23	laws	law	NOUN
taxlaw-2841	713	24	,	,	PUNCT
taxlaw-2841	713	25	fashioning	fashion	VERB
taxlaw-2841	713	26	a	a	DET
taxlaw-2841	713	27	number	number	NOUN
taxlaw-2841	713	28	of	of	ADP
taxlaw-2841	713	29	anti	anti	ADJ
taxlaw-2841	713	30	-	-	ADJ
taxlaw-2841	713	31	avoidance	avoidance	ADJ
taxlaw-2841	713	32	doctrines	doctrine	NOUN
taxlaw-2841	713	33	to	to	PART
taxlaw-2841	713	34	reflect	reflect	VERB
taxlaw-2841	713	35	the	the	DET
taxlaw-2841	713	36	presumed	presume	VERB
taxlaw-2841	713	37	intent	intent	NOUN
taxlaw-2841	713	38	of	of	ADP
taxlaw-2841	713	39	congress	congress	PROPN
taxlaw-2841	713	40	in	in	ADP
taxlaw-2841	713	41	enacting	enact	VERB
taxlaw-2841	713	42	the	the	DET
taxlaw-2841	713	43	income	income	NOUN
taxlaw-2841	713	44	tax	tax	NOUN
taxlaw-2841	713	45	laws	law	NOUN
taxlaw-2841	713	46	.	.	PUNCT
taxlaw-2841	714	1	these	these	DET
taxlaw-2841	714	2	doctrines	doctrine	NOUN
taxlaw-2841	714	3	are	be	AUX
taxlaw-2841	714	4	known	know	VERB
taxlaw-2841	714	5	under	under	ADP
taxlaw-2841	714	6	the	the	DET
taxlaw-2841	714	7	names	name	NOUN
taxlaw-2841	714	8	“	"	PUNCT
taxlaw-2841	714	9	substance	substance	NOUN
taxlaw-2841	714	10	over	over	ADP
taxlaw-2841	714	11	form	form	NOUN
taxlaw-2841	714	12	,	,	PUNCT
taxlaw-2841	714	13	step	step	NOUN
taxlaw-2841	714	14	transaction	transaction	NOUN
taxlaw-2841	714	15	,	,	PUNCT
taxlaw-2841	714	16	business	business	NOUN
taxlaw-2841	714	17	purpose	purpose	NOUN
taxlaw-2841	714	18	,	,	PUNCT
taxlaw-2841	714	19	sham	sham	ADJ
taxlaw-2841	714	20	transaction	transaction	NOUN
taxlaw-2841	714	21	,	,	PUNCT
taxlaw-2841	714	22	and	and	CCONJ
taxlaw-2841	714	23	economic	economic	ADJ
taxlaw-2841	714	24	substance”.144	substance”.144	PROPN
taxlaw-2841	714	25	the	the	DET
taxlaw-2841	714	26	doctrines	doctrine	NOUN
taxlaw-2841	714	27	do	do	AUX
taxlaw-2841	714	28	not	not	PART
taxlaw-2841	714	29	have	have	VERB
taxlaw-2841	714	30	an	an	DET
taxlaw-2841	714	31	explicit	explicit	ADJ
taxlaw-2841	714	32	grounding	grounding	NOUN
taxlaw-2841	714	33	in	in	ADP
taxlaw-2841	714	34	specific	specific	ADJ
taxlaw-2841	714	35	language	language	NOUN
taxlaw-2841	714	36	of	of	ADP
taxlaw-2841	714	37	the	the	DET
taxlaw-2841	714	38	statute	statute	NOUN
taxlaw-2841	714	39	.	.	PUNCT
taxlaw-2841	715	1	these	these	DET
taxlaw-2841	715	2	doctrines	doctrine	NOUN
taxlaw-2841	715	3	,	,	PUNCT
taxlaw-2841	715	4	which	which	PRON
taxlaw-2841	715	5	are	be	AUX
taxlaw-2841	715	6	overlapping	overlap	VERB
taxlaw-2841	715	7	,	,	PUNCT
taxlaw-2841	715	8	have	have	AUX
taxlaw-2841	715	9	been	be	AUX
taxlaw-2841	715	10	developed	develop	VERB
taxlaw-2841	715	11	gradually	gradually	ADV
taxlaw-2841	715	12	by	by	ADP
taxlaw-2841	715	13	the	the	DET
taxlaw-2841	715	14	courts	court	NOUN
taxlaw-2841	715	15	,	,	PUNCT
taxlaw-2841	715	16	and	and	CCONJ
taxlaw-2841	715	17	their	their	PRON
taxlaw-2841	715	18	contours	contours	NOUN
taxlaw-2841	715	19	are	be	AUX
taxlaw-2841	715	20	indistinct	indistinct	ADJ
taxlaw-2841	715	21	.	.	PUNCT
taxlaw-2841	716	1	because	because	SCONJ
taxlaw-2841	716	2	their	their	PRON
taxlaw-2841	716	3	application	application	NOUN
taxlaw-2841	716	4	is	be	AUX
taxlaw-2841	716	5	controversial	controversial	ADJ
taxlaw-2841	716	6	,	,	PUNCT
taxlaw-2841	716	7	and	and	CCONJ
taxlaw-2841	716	8	because	because	SCONJ
taxlaw-2841	716	9	they	they	PRON
taxlaw-2841	716	10	are	be	AUX
taxlaw-2841	716	11	grounded	ground	VERB
taxlaw-2841	716	12	in	in	ADP
taxlaw-2841	716	13	the	the	DET
taxlaw-2841	716	14	specific	specific	ADJ
taxlaw-2841	716	15	fact	fact	NOUN
taxlaw-2841	716	16	patterns	pattern	NOUN
taxlaw-2841	716	17	of	of	ADP
taxlaw-2841	716	18	decided	decide	VERB
taxlaw-2841	716	19	cases	case	NOUN
taxlaw-2841	716	20	,	,	PUNCT
taxlaw-2841	716	21	it	it	PRON
taxlaw-2841	716	22	is	be	AUX
taxlaw-2841	716	23	impossible	impossible	ADJ
taxlaw-2841	716	24	to	to	PART
taxlaw-2841	716	25	precisely	precisely	ADV
taxlaw-2841	716	26	describe	describe	VERB
taxlaw-2841	716	27	them	they	PRON
taxlaw-2841	716	28	or	or	CCONJ
taxlaw-2841	716	29	to	to	PART
taxlaw-2841	716	30	predict	predict	VERB
taxlaw-2841	716	31	with	with	ADP
taxlaw-2841	716	32	certainty	certainty	NOUN
taxlaw-2841	716	33	when	when	SCONJ
taxlaw-2841	716	34	they	they	PRON
taxlaw-2841	716	35	will	will	AUX
taxlaw-2841	716	36	apply.145	apply.145	VERB
taxlaw-2841	716	37	for	for	ADP
taxlaw-2841	716	38	example	example	NOUN
taxlaw-2841	716	39	,	,	PUNCT
taxlaw-2841	716	40	the	the	DET
taxlaw-2841	716	41	“	"	PUNCT
taxlaw-2841	716	42	economic	economic	ADJ
taxlaw-2841	716	43	sham	sham	NOUN
taxlaw-2841	716	44	”	"	PUNCT
taxlaw-2841	716	45	doctrine	doctrine	NOUN
taxlaw-2841	716	46	generally	generally	ADV
taxlaw-2841	716	47	means	mean	VERB
taxlaw-2841	716	48	that	that	SCONJ
taxlaw-2841	716	49	transactions	transaction	NOUN
taxlaw-2841	716	50	performed	perform	VERB
taxlaw-2841	716	51	solely	solely	ADV
taxlaw-2841	716	52	for	for	ADP
taxlaw-2841	716	53	tax	tax	NOUN
taxlaw-2841	716	54	avoidance	avoidance	NOUN
taxlaw-2841	716	55	reasons	reason	NOUN
taxlaw-2841	716	56	are	be	AUX
taxlaw-2841	716	57	disregarded	disregard	VERB
taxlaw-2841	716	58	for	for	ADP
taxlaw-2841	716	59	tax	tax	NOUN
taxlaw-2841	716	60	purposes	purpose	NOUN
taxlaw-2841	716	61	.	.	PUNCT
taxlaw-2841	717	1	however	however	ADV
taxlaw-2841	717	2	,	,	PUNCT
taxlaw-2841	717	3	even	even	ADV
taxlaw-2841	717	4	after	after	ADP
taxlaw-2841	717	5	long	long	ADJ
taxlaw-2841	717	6	experience	experience	NOUN
taxlaw-2841	717	7	,	,	PUNCT
taxlaw-2841	717	8	the	the	DET
taxlaw-2841	717	9	courts	court	NOUN
taxlaw-2841	717	10	have	have	AUX
taxlaw-2841	717	11	not	not	PART
taxlaw-2841	717	12	worked	work	VERB
taxlaw-2841	717	13	out	out	ADP
taxlaw-2841	717	14	precisely	precisely	ADV
taxlaw-2841	717	15	how	how	SCONJ
taxlaw-2841	717	16	this	this	DET
taxlaw-2841	717	17	doctrine	doctrine	NOUN
taxlaw-2841	717	18	is	be	AUX
taxlaw-2841	717	19	applied	apply	VERB
taxlaw-2841	717	20	.	.	PUNCT
taxlaw-2841	718	1	143	143	NUM
taxlaw-2841	718	2	dave	dave	PROPN
taxlaw-2841	718	3	hartnett	hartnett	PROPN
taxlaw-2841	718	4	,	,	PUNCT
taxlaw-2841	718	5	then	then	ADV
taxlaw-2841	718	6	director	director	NOUN
taxlaw-2841	718	7	general	general	NOUN
taxlaw-2841	718	8	at	at	ADP
taxlaw-2841	718	9	hm	hm	INTJ
taxlaw-2841	718	10	revenue	revenue	NOUN
taxlaw-2841	718	11	&	&	CCONJ
taxlaw-2841	718	12	customs	customs	PROPN
taxlaw-2841	718	13	in	in	ADP
taxlaw-2841	718	14	a	a	DET
taxlaw-2841	718	15	speech	speech	NOUN
taxlaw-2841	718	16	in	in	ADP
taxlaw-2841	718	17	2005	2005	NUM
taxlaw-2841	718	18	(	(	PUNCT
taxlaw-2841	718	19	address	address	NOUN
taxlaw-2841	718	20	to	to	ADP
taxlaw-2841	718	21	ciot	ciot	NOUN
taxlaw-2841	718	22	as	as	ADP
taxlaw-2841	718	23	part	part	NOUN
taxlaw-2841	718	24	of	of	ADP
taxlaw-2841	718	25	75th	75th	ADJ
taxlaw-2841	718	26	anniversary	anniversary	NOUN
taxlaw-2841	718	27	celebrations	celebration	NOUN
taxlaw-2841	718	28	,	,	PUNCT
taxlaw-2841	718	29	19	19	NUM
taxlaw-2841	718	30	july	july	PROPN
taxlaw-2841	718	31	2005	2005	NUM
taxlaw-2841	718	32	)	)	PUNCT
taxlaw-2841	718	33	.	.	PUNCT
taxlaw-2841	719	1	see	see	VERB
taxlaw-2841	719	2	also	also	ADV
taxlaw-2841	719	3	oxford	oxford	PROPN
taxlaw-2841	719	4	u.	u.	PROPN
taxlaw-2841	719	5	ctr	ctr	PROPN
taxlaw-2841	719	6	.	.	PUNCT
taxlaw-2841	720	1	for	for	ADP
taxlaw-2841	720	2	bus	bus	NOUN
taxlaw-2841	720	3	.	.	PUNCT
taxlaw-2841	721	1	tax’n	tax’n	NUM
taxlaw-2841	721	2	,	,	PUNCT
taxlaw-2841	721	3	tax	tax	NOUN
taxlaw-2841	721	4	avoidance	avoidance	NOUN
taxlaw-2841	721	5	,	,	PUNCT
taxlaw-2841	721	6	december	december	PROPN
taxlaw-2841	721	7	2012	2012	NUM
taxlaw-2841	721	8	(	(	PUNCT
taxlaw-2841	721	9	in	in	ADP
taxlaw-2841	721	10	particular	particular	ADJ
taxlaw-2841	721	11	,	,	PUNCT
taxlaw-2841	721	12	17	17	NUM
taxlaw-2841	721	13	-	-	SYM
taxlaw-2841	721	14	20	20	NUM
taxlaw-2841	721	15	)	)	PUNCT
taxlaw-2841	721	16	.	.	PUNCT
taxlaw-2841	722	1	144	144	NUM
taxlaw-2841	722	2	see	see	VERB
taxlaw-2841	722	3	joseph	joseph	PROPN
taxlaw-2841	722	4	bankman	bankman	PROPN
taxlaw-2841	722	5	,	,	PUNCT
taxlaw-2841	722	6	the	the	DET
taxlaw-2841	722	7	economic	economic	ADJ
taxlaw-2841	722	8	substance	substance	NOUN
taxlaw-2841	722	9	doctrine	doctrine	NOUN
taxlaw-2841	722	10	,	,	PUNCT
taxlaw-2841	722	11	74	74	NUM
taxlaw-2841	722	12	s.	s.	PROPN
taxlaw-2841	722	13	cal	cal	PROPN
taxlaw-2841	722	14	.	.	PUNCT
taxlaw-2841	723	1	l.	l.	PROPN
taxlaw-2841	723	2	rev	rev	PROPN
taxlaw-2841	723	3	.	.	PROPN
taxlaw-2841	723	4	5	5	NUM
taxlaw-2841	723	5	(	(	PUNCT
taxlaw-2841	723	6	2000	2000	NUM
taxlaw-2841	723	7	)	)	PUNCT
taxlaw-2841	723	8	;	;	PUNCT
taxlaw-2841	723	9	david	david	PROPN
taxlaw-2841	723	10	m.	m.	PROPN
taxlaw-2841	723	11	schizer	schizer	PROPN
taxlaw-2841	723	12	,	,	PUNCT
taxlaw-2841	723	13	frictions	friction	NOUN
taxlaw-2841	723	14	as	as	ADP
taxlaw-2841	723	15	a	a	DET
taxlaw-2841	723	16	constraint	constraint	NOUN
taxlaw-2841	723	17	on	on	ADP
taxlaw-2841	723	18	tax	tax	NOUN
taxlaw-2841	723	19	planning	planning	NOUN
taxlaw-2841	723	20	,	,	PUNCT
taxlaw-2841	723	21	101	101	NUM
taxlaw-2841	723	22	colum	colum	NOUN
taxlaw-2841	723	23	.	.	PUNCT
taxlaw-2841	724	1	l.	l.	PROPN
taxlaw-2841	724	2	rev	rev	PROPN
taxlaw-2841	724	3	.	.	PROPN
taxlaw-2841	724	4	1312	1312	NUM
taxlaw-2841	724	5	(	(	PUNCT
taxlaw-2841	724	6	2001	2001	NUM
taxlaw-2841	724	7	)	)	PUNCT
taxlaw-2841	724	8	;	;	PUNCT
taxlaw-2841	724	9	symposium	symposium	NOUN
taxlaw-2841	724	10	,	,	PUNCT
taxlaw-2841	724	11	business	business	NOUN
taxlaw-2841	724	12	purpose	purpose	NOUN
taxlaw-2841	724	13	,	,	PUNCT
taxlaw-2841	724	14	economic	economic	ADJ
taxlaw-2841	724	15	substance	substance	NOUN
taxlaw-2841	724	16	and	and	CCONJ
taxlaw-2841	724	17	corporate	corporate	ADJ
taxlaw-2841	724	18	tax	tax	NOUN
taxlaw-2841	724	19	shelters	shelter	NOUN
taxlaw-2841	724	20	,	,	PUNCT
taxlaw-2841	724	21	54	54	NUM
taxlaw-2841	724	22	smu	smu	PROPN
taxlaw-2841	724	23	l.	l.	PROPN
taxlaw-2841	724	24	rev	rev	PROPN
taxlaw-2841	724	25	.	.	PROPN
taxlaw-2841	724	26	37	37	NUM
taxlaw-2841	724	27	(	(	PUNCT
taxlaw-2841	724	28	2001	2001	NUM
taxlaw-2841	724	29	)	)	PUNCT
taxlaw-2841	724	30	;	;	PUNCT
taxlaw-2841	724	31	symposium	symposium	NOUN
taxlaw-2841	724	32	,	,	PUNCT
taxlaw-2841	724	33	corporate	corporate	ADJ
taxlaw-2841	724	34	tax	tax	NOUN
taxlaw-2841	724	35	shelters	shelter	NOUN
taxlaw-2841	724	36	,	,	PUNCT
taxlaw-2841	724	37	55	55	NUM
taxlaw-2841	724	38	tax	tax	NOUN
taxlaw-2841	724	39	l.	l.	PROPN
taxlaw-2841	724	40	rev	rev	PROPN
taxlaw-2841	724	41	.	.	PROPN
taxlaw-2841	724	42	125	125	NUM
taxlaw-2841	724	43	(	(	PUNCT
taxlaw-2841	724	44	2002	2002	NUM
taxlaw-2841	724	45	)	)	PUNCT
taxlaw-2841	724	46	;	;	PUNCT
taxlaw-2841	725	1	ralph	ralph	PROPN
taxlaw-2841	725	2	s.	s.	PROPN
taxlaw-2841	725	3	rice	rice	PROPN
taxlaw-2841	725	4	,	,	PUNCT
taxlaw-2841	725	5	judicial	judicial	ADJ
taxlaw-2841	725	6	techniques	technique	NOUN
taxlaw-2841	725	7	in	in	ADP
taxlaw-2841	725	8	combating	combat	VERB
taxlaw-2841	725	9	tax	tax	NOUN
taxlaw-2841	725	10	avoidance	avoidance	NOUN
taxlaw-2841	725	11	,	,	PUNCT
taxlaw-2841	725	12	51	51	NUM
taxlaw-2841	725	13	mich	mich	PROPN
taxlaw-2841	725	14	.	.	PUNCT
taxlaw-2841	726	1	l.	l.	PROPN
taxlaw-2841	726	2	rev	rev	PROPN
taxlaw-2841	726	3	.	.	PROPN
taxlaw-2841	726	4	1021	1021	NUM
taxlaw-2841	726	5	(	(	PUNCT
taxlaw-2841	726	6	1953	1953	NUM
taxlaw-2841	726	7	)	)	PUNCT
taxlaw-2841	726	8	;	;	PUNCT
taxlaw-2841	726	9	marvin	marvin	PROPN
taxlaw-2841	726	10	a.	a.	PROPN
taxlaw-2841	726	11	chirelstein	chirelstein	PROPN
taxlaw-2841	726	12	,	,	PUNCT
taxlaw-2841	726	13	learned	learn	VERB
taxlaw-2841	726	14	hand	hand	NOUN
taxlaw-2841	726	15	’s	’s	PART
taxlaw-2841	726	16	contribution	contribution	NOUN
taxlaw-2841	726	17	to	to	ADP
taxlaw-2841	726	18	the	the	DET
taxlaw-2841	726	19	law	law	NOUN
taxlaw-2841	726	20	of	of	ADP
taxlaw-2841	726	21	tax	tax	NOUN
taxlaw-2841	726	22	avoidance	avoidance	NOUN
taxlaw-2841	726	23	,	,	PUNCT
taxlaw-2841	726	24	77	77	NUM
taxlaw-2841	726	25	yale	yale	PROPN
taxlaw-2841	726	26	l.j	l.j	PROPN
taxlaw-2841	726	27	.	.	PROPN
taxlaw-2841	726	28	440	440	NUM
taxlaw-2841	726	29	(	(	PUNCT
taxlaw-2841	726	30	1968	1968	NUM
taxlaw-2841	726	31	)	)	PUNCT
taxlaw-2841	726	32	;	;	PUNCT
taxlaw-2841	726	33	alvin	alvin	PROPN
taxlaw-2841	726	34	c.	c.	PROPN
taxlaw-2841	726	35	warren	warren	PROPN
taxlaw-2841	726	36	,	,	PUNCT
taxlaw-2841	726	37	the	the	DET
taxlaw-2841	726	38	requirement	requirement	NOUN
taxlaw-2841	726	39	of	of	ADP
taxlaw-2841	726	40	economic	economic	ADJ
taxlaw-2841	726	41	profit	profit	NOUN
taxlaw-2841	726	42	in	in	ADP
taxlaw-2841	726	43	tax	tax	NOUN
taxlaw-2841	726	44	motivated	motivate	VERB
taxlaw-2841	726	45	transactions	transaction	NOUN
taxlaw-2841	726	46	,	,	PUNCT
taxlaw-2841	726	47	59	59	NUM
taxlaw-2841	726	48	tax	tax	NOUN
taxlaw-2841	726	49	mag	mag	NOUN
taxlaw-2841	726	50	.	.	PUNCT
taxlaw-2841	727	1	985	985	NUM
taxlaw-2841	727	2	(	(	PUNCT
taxlaw-2841	727	3	1981	1981	NUM
taxlaw-2841	727	4	)	)	PUNCT
taxlaw-2841	727	5	;	;	PUNCT
taxlaw-2841	727	6	kenneth	kenneth	PROPN
taxlaw-2841	727	7	w.	w.	PROPN
taxlaw-2841	727	8	gideon	gideon	PROPN
taxlaw-2841	727	9	,	,	PUNCT
taxlaw-2841	727	10	mrs	mrs	PROPN
taxlaw-2841	727	11	.	.	PROPN
taxlaw-2841	727	12	gregory	gregory	PROPN
taxlaw-2841	727	13	’s	’s	PART
taxlaw-2841	727	14	grandchildren	grandchildren	PROPN
taxlaw-2841	727	15	:	:	PUNCT
taxlaw-2841	727	16	judicial	judicial	ADJ
taxlaw-2841	727	17	restriction	restriction	NOUN
taxlaw-2841	727	18	of	of	ADP
taxlaw-2841	727	19	tax	tax	NOUN
taxlaw-2841	727	20	shelters	shelter	NOUN
taxlaw-2841	727	21	,	,	PUNCT
taxlaw-2841	727	22	5	5	NUM
taxlaw-2841	727	23	va	va	NOUN
taxlaw-2841	727	24	.	.	PUNCT
taxlaw-2841	727	25	tax	tax	PROPN
taxlaw-2841	727	26	rev	rev	PROPN
taxlaw-2841	727	27	.	.	PROPN
taxlaw-2841	727	28	825	825	NUM
taxlaw-2841	727	29	(	(	PUNCT
taxlaw-2841	727	30	1986	1986	NUM
taxlaw-2841	727	31	)	)	PUNCT
taxlaw-2841	727	32	;	;	PUNCT
taxlaw-2841	727	33	joshua	joshua	PROPN
taxlaw-2841	727	34	rosenberg	rosenberg	PROPN
taxlaw-2841	727	35	,	,	PUNCT
taxlaw-2841	727	36	tax	tax	NOUN
taxlaw-2841	727	37	avoidance	avoidance	NOUN
taxlaw-2841	727	38	and	and	CCONJ
taxlaw-2841	727	39	income	income	NOUN
taxlaw-2841	727	40	measurement	measurement	NOUN
taxlaw-2841	727	41	,	,	PUNCT
taxlaw-2841	727	42	87	87	NUM
taxlaw-2841	727	43	mich	mich	PROPN
taxlaw-2841	727	44	.	.	PUNCT
taxlaw-2841	728	1	l.	l.	PROPN
taxlaw-2841	728	2	rev	rev	PROPN
taxlaw-2841	728	3	.	.	PROPN
taxlaw-2841	728	4	365	365	NUM
taxlaw-2841	728	5	(	(	PUNCT
taxlaw-2841	728	6	1988	1988	NUM
taxlaw-2841	728	7	)	)	PUNCT
taxlaw-2841	728	8	;	;	PUNCT
taxlaw-2841	728	9	assaf	assaf	PROPN
taxlaw-2841	728	10	likhovski	likhovski	PROPN
taxlaw-2841	728	11	,	,	PUNCT
taxlaw-2841	728	12	the	the	DET
taxlaw-2841	728	13	duke	duke	NOUN
taxlaw-2841	728	14	and	and	CCONJ
taxlaw-2841	728	15	the	the	DET
taxlaw-2841	728	16	lady	lady	NOUN
taxlaw-2841	728	17	:	:	PUNCT
taxlaw-2841	728	18	helvering	helvere	VERB
taxlaw-2841	728	19	v.	v.	ADP
taxlaw-2841	728	20	gregory	gregory	PROPN
taxlaw-2841	728	21	and	and	CCONJ
taxlaw-2841	728	22	the	the	DET
taxlaw-2841	728	23	history	history	NOUN
taxlaw-2841	728	24	of	of	ADP
taxlaw-2841	728	25	tax	tax	NOUN
taxlaw-2841	728	26	avoidance	avoidance	NOUN
taxlaw-2841	728	27	adjudication	adjudication	NOUN
taxlaw-2841	728	28	,	,	PUNCT
taxlaw-2841	728	29	25	25	NUM
taxlaw-2841	728	30	cardozo	cardozo	PROPN
taxlaw-2841	728	31	l.	l.	PROPN
taxlaw-2841	728	32	rev	rev	PROPN
taxlaw-2841	728	33	.	.	PUNCT
taxlaw-2841	729	1	(	(	PUNCT
taxlaw-2841	729	2	2004	2004	NUM
taxlaw-2841	729	3	)	)	PUNCT
taxlaw-2841	729	4	.	.	PUNCT
taxlaw-2841	730	1	145	145	NUM
taxlaw-2841	730	2	for	for	ADP
taxlaw-2841	730	3	an	an	DET
taxlaw-2841	730	4	economic	economic	ADJ
taxlaw-2841	730	5	analysis	analysis	NOUN
taxlaw-2841	730	6	of	of	ADP
taxlaw-2841	730	7	these	these	DET
taxlaw-2841	730	8	norms	norm	NOUN
taxlaw-2841	730	9	and	and	CCONJ
taxlaw-2841	730	10	line	line	NOUN
taxlaw-2841	730	11	drawing	draw	VERB
taxlaw-2841	730	12	in	in	ADP
taxlaw-2841	730	13	tax	tax	NOUN
taxlaw-2841	730	14	law	law	NOUN
taxlaw-2841	730	15	generally	generally	ADV
taxlaw-2841	730	16	,	,	PUNCT
taxlaw-2841	730	17	see	see	VERB
taxlaw-2841	730	18	david	david	PROPN
taxlaw-2841	730	19	weisbach	weisbach	PROPN
taxlaw-2841	730	20	,	,	PUNCT
taxlaw-2841	730	21	an	an	DET
taxlaw-2841	730	22	economic	economic	ADJ
taxlaw-2841	730	23	analysis	analysis	NOUN
taxlaw-2841	730	24	of	of	ADP
taxlaw-2841	730	25	anti	anti	ADJ
taxlaw-2841	730	26	-	-	ADJ
taxlaw-2841	730	27	tax	tax	ADJ
taxlaw-2841	730	28	-	-	PUNCT
taxlaw-2841	730	29	avoidance	avoidance	NOUN
taxlaw-2841	730	30	doctrines	doctrine	NOUN
taxlaw-2841	730	31	,	,	PUNCT
taxlaw-2841	730	32	4(1	4(1	X
taxlaw-2841	730	33	)	)	PUNCT
taxlaw-2841	730	34	am	be	AUX
taxlaw-2841	730	35	.	.	PUNCT
taxlaw-2841	731	1	l.	l.	PROPN
taxlaw-2841	731	2	&	&	CCONJ
taxlaw-2841	731	3	econ	econ	PROPN
taxlaw-2841	731	4	.	.	PUNCT
taxlaw-2841	732	1	rev	rev	PROPN
taxlaw-2841	732	2	.	.	PROPN
taxlaw-2841	732	3	88	88	NUM
taxlaw-2841	732	4	,	,	PUNCT
taxlaw-2841	732	5	88	88	NUM
taxlaw-2841	732	6	-	-	SYM
taxlaw-2841	732	7	115	115	NUM
taxlaw-2841	732	8	(	(	PUNCT
taxlaw-2841	732	9	2002	2002	NUM
taxlaw-2841	732	10	)	)	PUNCT
taxlaw-2841	732	11	;	;	PUNCT
taxlaw-2841	732	12	david	david	PROPN
taxlaw-2841	732	13	weisbach	weisbach	PROPN
taxlaw-2841	732	14	,	,	PUNCT
taxlaw-2841	732	15	ten	ten	NUM
taxlaw-2841	732	16	truths	truth	NOUN
taxlaw-2841	732	17	about	about	ADP
taxlaw-2841	732	18	tax	tax	NOUN
taxlaw-2841	732	19	shelters	shelter	NOUN
taxlaw-2841	732	20	,	,	PUNCT
taxlaw-2841	732	21	55(2	55(2	NUM
taxlaw-2841	732	22	)	)	PUNCT
taxlaw-2841	732	23	tax	tax	NOUN
taxlaw-2841	732	24	l.	l.	PROPN
taxlaw-2841	732	25	rev	rev	PROPN
taxlaw-2841	732	26	.	.	PUNCT
taxlaw-2841	733	1	(	(	PUNCT
taxlaw-2841	733	2	2002	2002	NUM
taxlaw-2841	733	3	)	)	PUNCT
taxlaw-2841	733	4	;	;	PUNCT
taxlaw-2841	733	5	david	david	PROPN
taxlaw-2841	733	6	weisbach	weisbach	NOUN
taxlaw-2841	733	7	,	,	PUNCT
taxlaw-2841	733	8	formalism	formalism	NOUN
taxlaw-2841	733	9	in	in	ADP
taxlaw-2841	733	10	tax	tax	NOUN
taxlaw-2841	733	11	law	law	NOUN
taxlaw-2841	733	12	,	,	PUNCT
taxlaw-2841	733	13	66	66	NUM
taxlaw-2841	733	14	u.	u.	PROPN
taxlaw-2841	733	15	chi	chi	PROPN
taxlaw-2841	733	16	.	.	PUNCT
taxlaw-2841	734	1	l.	l.	PROPN
taxlaw-2841	734	2	rev	rev	PROPN
taxlaw-2841	734	3	.	.	PUNCT
taxlaw-2841	735	1	(	(	PUNCT
taxlaw-2841	735	2	1999	1999	NUM
taxlaw-2841	735	3	)	)	PUNCT
taxlaw-2841	736	1	;	;	PUNCT
taxlaw-2841	736	2	david	david	PROPN
taxlaw-2841	736	3	weisbach	weisbach	PROPN
taxlaw-2841	736	4	,	,	PUNCT
taxlaw-2841	736	5	an	an	DET
taxlaw-2841	736	6	efficiency	efficiency	NOUN
taxlaw-2841	736	7	analysis	analysis	NOUN
taxlaw-2841	736	8	of	of	ADP
taxlaw-2841	736	9	line	line	NOUN
taxlaw-2841	736	10	drawing	draw	VERB
taxlaw-2841	736	11	in	in	ADP
taxlaw-2841	736	12	tax	tax	NOUN
taxlaw-2841	736	13	law	law	NOUN
taxlaw-2841	736	14	,	,	PUNCT
taxlaw-2841	736	15	29	29	NUM
taxlaw-2841	736	16	j.	j.	NOUN
taxlaw-2841	736	17	of	of	ADP
taxlaw-2841	736	18	legal	legal	ADJ
taxlaw-2841	736	19	stud	stud	NOUN
taxlaw-2841	736	20	.	.	PUNCT
taxlaw-2841	737	1	71	71	NUM
taxlaw-2841	737	2	(	(	PUNCT
taxlaw-2841	737	3	2000	2000	NUM
taxlaw-2841	737	4	)	)	PUNCT
taxlaw-2841	737	5	;	;	PUNCT
taxlaw-2841	738	1	philip	philip	PROPN
taxlaw-2841	738	2	a.	a.	PROPN
taxlaw-2841	738	3	curry	curry	PROPN
taxlaw-2841	738	4	,	,	PUNCT
taxlaw-2841	738	5	claire	claire	PROPN
taxlaw-2841	738	6	a.	a.	PROPN
taxlaw-2841	738	7	hill	hill	PROPN
taxlaw-2841	738	8	&	&	CCONJ
taxlaw-2841	738	9	francesco	francesco	PROPN
taxlaw-2841	738	10	parisi	parisi	PROPN
taxlaw-2841	738	11	,	,	PUNCT
taxlaw-2841	738	12	creating	create	VERB
taxlaw-2841	738	13	failures	failure	NOUN
taxlaw-2841	738	14	in	in	ADP
taxlaw-2841	738	15	the	the	DET
taxlaw-2841	738	16	market	market	NOUN
taxlaw-2841	738	17	for	for	ADP
taxlaw-2841	738	18	tax	tax	NOUN
taxlaw-2841	738	19	planning	planning	NOUN
taxlaw-2841	738	20	,	,	PUNCT
taxlaw-2841	738	21	26	26	NUM
taxlaw-2841	738	22	va	va	NOUN
taxlaw-2841	738	23	.	.	PUNCT
taxlaw-2841	738	24	tax	tax	PROPN
taxlaw-2841	738	25	rev	rev	PROPN
taxlaw-2841	738	26	.	.	PROPN
taxlaw-2841	738	27	943	943	NUM
taxlaw-2841	738	28	(	(	PUNCT
taxlaw-2841	738	29	2007	2007	NUM
taxlaw-2841	738	30	)	)	PUNCT
taxlaw-2841	738	31	;	;	PUNCT
taxlaw-2841	739	1	yehonatan	yehonatan	PROPN
taxlaw-2841	739	2	givati	givati	PROPN
taxlaw-2841	739	3	,	,	PUNCT
taxlaw-2841	739	4	walking	walk	VERB
taxlaw-2841	739	5	a	a	DET
taxlaw-2841	739	6	fine	fine	ADJ
taxlaw-2841	739	7	line	line	NOUN
taxlaw-2841	739	8	:	:	PUNCT
taxlaw-2841	739	9	a	a	DET
taxlaw-2841	739	10	theory	theory	NOUN
taxlaw-2841	739	11	of	of	ADP
taxlaw-2841	739	12	line	line	NOUN
taxlaw-2841	739	13	drawing	draw	VERB
taxlaw-2841	739	14	in	in	ADP
taxlaw-2841	739	15	tax	tax	NOUN
taxlaw-2841	739	16	law	law	NOUN
taxlaw-2841	739	17	,	,	PUNCT
taxlaw-2841	739	18	34	34	NUM
taxlaw-2841	739	19	va	va	NOUN
taxlaw-2841	739	20	.	.	PUNCT
taxlaw-2841	739	21	tax	tax	PROPN
taxlaw-2841	739	22	rev	rev	PROPN
taxlaw-2841	739	23	.	.	PROPN
taxlaw-2841	739	24	469	469	NUM
taxlaw-2841	739	25	-	-	NUM
taxlaw-2841	739	26	502	502	NUM
taxlaw-2841	739	27	(	(	PUNCT
taxlaw-2841	739	28	2015	2015	NUM
taxlaw-2841	739	29	)	)	PUNCT
taxlaw-2841	739	30	.	.	PUNCT
taxlaw-2841	740	1	40	40	NUM
taxlaw-2841	740	2	columbia	columbia	PROPN
taxlaw-2841	740	3	journal	journal	PROPN
taxlaw-2841	740	4	of	of	ADP
taxlaw-2841	740	5	tax	tax	NOUN
taxlaw-2841	740	6	law	law	NOUN
taxlaw-2841	741	1	[	[	X
taxlaw-2841	741	2	vol.8:5	vol.8:5	X
taxlaw-2841	741	3	several	several	ADJ
taxlaw-2841	741	4	factors	factor	NOUN
taxlaw-2841	741	5	affect	affect	VERB
taxlaw-2841	741	6	the	the	DET
taxlaw-2841	741	7	judicial	judicial	ADJ
taxlaw-2841	741	8	decision	decision	NOUN
taxlaw-2841	741	9	making	make	VERB
taxlaw-2841	741	10	in	in	ADP
taxlaw-2841	741	11	these	these	DET
taxlaw-2841	741	12	cases	case	NOUN
taxlaw-2841	741	13	.	.	PUNCT
taxlaw-2841	742	1	in	in	ADP
taxlaw-2841	742	2	a	a	DET
taxlaw-2841	742	3	very	very	ADV
taxlaw-2841	742	4	interesting	interesting	ADJ
taxlaw-2841	742	5	study	study	NOUN
taxlaw-2841	742	6	of	of	ADP
taxlaw-2841	742	7	these	these	DET
taxlaw-2841	742	8	factors	factor	NOUN
taxlaw-2841	742	9	on	on	ADP
taxlaw-2841	742	10	corporate	corporate	ADJ
taxlaw-2841	742	11	shams	sham	NOUN
taxlaw-2841	742	12	cases	case	NOUN
taxlaw-2841	742	13	,	,	PUNCT
taxlaw-2841	742	14	blank	blank	ADJ
taxlaw-2841	742	15	and	and	CCONJ
taxlaw-2841	742	16	staudt	staudt	NOUN
taxlaw-2841	742	17	concluded	conclude	VERB
taxlaw-2841	742	18	:	:	PUNCT
taxlaw-2841	742	19	“	"	PUNCT
taxlaw-2841	742	20	our	our	PRON
taxlaw-2841	742	21	empirical	empirical	ADJ
taxlaw-2841	742	22	results	result	NOUN
taxlaw-2841	742	23	run	run	VERB
taxlaw-2841	742	24	counter	counter	ADV
taxlaw-2841	742	25	to	to	ADP
taxlaw-2841	742	26	the	the	DET
taxlaw-2841	742	27	conventional	conventional	ADJ
taxlaw-2841	742	28	wisdom	wisdom	NOUN
taxlaw-2841	742	29	that	that	SCONJ
taxlaw-2841	742	30	judges	judge	NOUN
taxlaw-2841	742	31	do	do	AUX
taxlaw-2841	742	32	not	not	PART
taxlaw-2841	742	33	follow	follow	VERB
taxlaw-2841	742	34	predictable	predictable	ADJ
taxlaw-2841	742	35	patterns	pattern	NOUN
taxlaw-2841	742	36	when	when	SCONJ
taxlaw-2841	742	37	deciding	decide	VERB
taxlaw-2841	742	38	corporate	corporate	ADJ
taxlaw-2841	742	39	abuse	abuse	NOUN
taxlaw-2841	742	40	cases	case	NOUN
taxlaw-2841	742	41	.	.	PUNCT
taxlaw-2841	743	1	we	we	PRON
taxlaw-2841	743	2	uncover	uncover	VERB
taxlaw-2841	743	3	a	a	DET
taxlaw-2841	743	4	collection	collection	NOUN
taxlaw-2841	743	5	of	of	ADP
taxlaw-2841	743	6	factors	factor	NOUN
taxlaw-2841	743	7	that	that	PRON
taxlaw-2841	743	8	systematically	systematically	ADV
taxlaw-2841	743	9	lead	lead	VERB
taxlaw-2841	743	10	supreme	supreme	PROPN
taxlaw-2841	743	11	court	court	PROPN
taxlaw-2841	743	12	justices	justice	NOUN
taxlaw-2841	743	13	to	to	PART
taxlaw-2841	743	14	favor	favor	VERB
taxlaw-2841	743	15	(	(	PUNCT
taxlaw-2841	743	16	or	or	CCONJ
taxlaw-2841	743	17	disfavor	disfavor	NOUN
taxlaw-2841	743	18	)	)	PUNCT
taxlaw-2841	743	19	the	the	DET
taxlaw-2841	743	20	government	government	NOUN
taxlaw-2841	743	21	in	in	ADP
taxlaw-2841	743	22	the	the	DET
taxlaw-2841	743	23	controversies	controversy	NOUN
taxlaw-2841	743	24	that	that	PRON
taxlaw-2841	743	25	appear	appear	VERB
taxlaw-2841	743	26	on	on	ADP
taxlaw-2841	743	27	the	the	DET
taxlaw-2841	743	28	court	court	NOUN
taxlaw-2841	743	29	’s	’s	PART
taxlaw-2841	743	30	docket	docket	NOUN
taxlaw-2841	743	31	.	.	PUNCT
taxlaw-2841	744	1	by	by	ADP
taxlaw-2841	744	2	explaining	explain	VERB
taxlaw-2841	744	3	the	the	DET
taxlaw-2841	744	4	judicial	judicial	ADJ
taxlaw-2841	744	5	decision	decision	NOUN
taxlaw-2841	744	6	making	make	VERB
taxlaw-2841	744	7	process	process	NOUN
taxlaw-2841	744	8	and	and	CCONJ
taxlaw-2841	744	9	the	the	DET
taxlaw-2841	744	10	factors	factor	NOUN
taxlaw-2841	744	11	linked	link	VERB
taxlaw-2841	744	12	to	to	ADP
taxlaw-2841	744	13	specific	specific	ADJ
taxlaw-2841	744	14	judicial	judicial	ADJ
taxlaw-2841	744	15	outcomes	outcome	NOUN
taxlaw-2841	744	16	,	,	PUNCT
taxlaw-2841	744	17	we	we	PRON
taxlaw-2841	744	18	believe	believe	VERB
taxlaw-2841	744	19	that	that	SCONJ
taxlaw-2841	744	20	our	our	PRON
taxlaw-2841	744	21	study	study	NOUN
taxlaw-2841	744	22	will	will	AUX
taxlaw-2841	744	23	increase	increase	VERB
taxlaw-2841	744	24	knowledge	knowledge	NOUN
taxlaw-2841	744	25	and	and	CCONJ
taxlaw-2841	744	26	understanding	understanding	NOUN
taxlaw-2841	744	27	of	of	ADP
taxlaw-2841	744	28	the	the	DET
taxlaw-2841	744	29	law	law	NOUN
taxlaw-2841	744	30	that	that	PRON
taxlaw-2841	744	31	governs	govern	VERB
taxlaw-2841	744	32	and	and	CCONJ
taxlaw-2841	744	33	defines	define	VERB
taxlaw-2841	744	34	corporate	corporate	ADJ
taxlaw-2841	744	35	abuse	abuse	NOUN
taxlaw-2841	744	36	.	.	PUNCT
taxlaw-2841	745	1	this	this	DET
taxlaw-2841	745	2	more	more	ADV
taxlaw-2841	745	3	nuanced	nuanced	ADJ
taxlaw-2841	745	4	understanding	understanding	NOUN
taxlaw-2841	745	5	of	of	ADP
taxlaw-2841	745	6	corporate	corporate	ADJ
taxlaw-2841	745	7	tax	tax	NOUN
taxlaw-2841	745	8	law	law	NOUN
taxlaw-2841	745	9	,	,	PUNCT
taxlaw-2841	745	10	in	in	ADP
taxlaw-2841	745	11	turn	turn	NOUN
taxlaw-2841	745	12	,	,	PUNCT
taxlaw-2841	745	13	should	should	AUX
taxlaw-2841	745	14	have	have	VERB
taxlaw-2841	745	15	important	important	ADJ
taxlaw-2841	745	16	practical	practical	ADJ
taxlaw-2841	745	17	implications	implication	NOUN
taxlaw-2841	745	18	for	for	ADP
taxlaw-2841	745	19	private	private	ADJ
taxlaw-2841	745	20	practitioners	practitioner	NOUN
taxlaw-2841	745	21	,	,	PUNCT
taxlaw-2841	745	22	government	government	NOUN
taxlaw-2841	745	23	lawyers	lawyer	NOUN
taxlaw-2841	745	24	,	,	PUNCT
taxlaw-2841	745	25	and	and	CCONJ
taxlaw-2841	745	26	policymakers	policymaker	NOUN
taxlaw-2841	745	27	.	.	PUNCT
taxlaw-2841	745	28	”146	”146	PUNCT
taxlaw-2841	746	1	to	to	PART
taxlaw-2841	746	2	overcome	overcome	VERB
taxlaw-2841	746	3	some	some	PRON
taxlaw-2841	746	4	of	of	ADP
taxlaw-2841	746	5	the	the	DET
taxlaw-2841	746	6	ambiguity	ambiguity	NOUN
taxlaw-2841	746	7	of	of	ADP
taxlaw-2841	746	8	the	the	DET
taxlaw-2841	746	9	“	"	PUNCT
taxlaw-2841	746	10	economic	economic	ADJ
taxlaw-2841	746	11	substance	substance	NOUN
taxlaw-2841	746	12	doctrine	doctrine	NOUN
taxlaw-2841	746	13	,	,	PUNCT
taxlaw-2841	746	14	”	"	PUNCT
taxlaw-2841	746	15	for	for	ADP
taxlaw-2841	746	16	example	example	NOUN
taxlaw-2841	746	17	,	,	PUNCT
taxlaw-2841	746	18	congress	congress	PROPN
taxlaw-2841	746	19	enacted	enact	VERB
taxlaw-2841	746	20	in	in	ADP
taxlaw-2841	746	21	2010	2010	NUM
taxlaw-2841	746	22	section	section	NOUN
taxlaw-2841	746	23	7701(o	7701(o	NOUN
taxlaw-2841	746	24	)	)	PUNCT
taxlaw-2841	746	25	of	of	ADP
taxlaw-2841	746	26	the	the	DET
taxlaw-2841	746	27	irc	irc	NOUN
taxlaw-2841	746	28	which	which	DET
taxlaw-2841	746	29	codifies147	codifies147	PROPN
taxlaw-2841	746	30	the	the	DET
taxlaw-2841	746	31	tests	test	NOUN
taxlaw-2841	746	32	of	of	ADP
taxlaw-2841	746	33	the	the	DET
taxlaw-2841	746	34	“	"	PUNCT
taxlaw-2841	746	35	economic	economic	ADJ
taxlaw-2841	746	36	substance	substance	NOUN
taxlaw-2841	746	37	doctrine	doctrine	NOUN
taxlaw-2841	746	38	”	"	PUNCT
taxlaw-2841	746	39	in	in	ADP
taxlaw-2841	746	40	these	these	DET
taxlaw-2841	746	41	words	word	NOUN
taxlaw-2841	746	42	:	:	PUNCT
taxlaw-2841	746	43	“	"	PUNCT
taxlaw-2841	746	44	(	(	PUNCT
taxlaw-2841	746	45	1	1	X
taxlaw-2841	746	46	)	)	PUNCT
taxlaw-2841	746	47	application	application	NOUN
taxlaw-2841	746	48	of	of	ADP
taxlaw-2841	746	49	doctrine	doctrine	NOUN
taxlaw-2841	746	50	:	:	PUNCT
taxlaw-2841	746	51	in	in	ADP
taxlaw-2841	746	52	the	the	DET
taxlaw-2841	746	53	case	case	NOUN
taxlaw-2841	746	54	of	of	ADP
taxlaw-2841	746	55	any	any	DET
taxlaw-2841	746	56	transaction	transaction	NOUN
taxlaw-2841	746	57	to	to	PART
taxlaw-2841	746	58	which	which	PRON
taxlaw-2841	746	59	the	the	DET
taxlaw-2841	746	60	economic	economic	ADJ
taxlaw-2841	746	61	substance	substance	NOUN
taxlaw-2841	746	62	doctrine	doctrine	NOUN
taxlaw-2841	746	63	is	be	AUX
taxlaw-2841	746	64	relevant	relevant	ADJ
taxlaw-2841	746	65	,	,	PUNCT
taxlaw-2841	746	66	such	such	ADJ
taxlaw-2841	746	67	transaction	transaction	NOUN
taxlaw-2841	746	68	shall	shall	AUX
taxlaw-2841	746	69	be	be	AUX
taxlaw-2841	746	70	treated	treat	VERB
taxlaw-2841	746	71	as	as	ADP
taxlaw-2841	746	72	having	have	VERB
taxlaw-2841	746	73	economic	economic	ADJ
taxlaw-2841	746	74	substance	substance	NOUN
taxlaw-2841	746	75	only	only	ADV
taxlaw-2841	746	76	if	if	SCONJ
taxlaw-2841	746	77	—	—	PUNCT
taxlaw-2841	746	78	(	(	PUNCT
taxlaw-2841	746	79	a	a	X
taxlaw-2841	746	80	)	)	PUNCT
taxlaw-2841	746	81	the	the	DET
taxlaw-2841	746	82	transaction	transaction	NOUN
taxlaw-2841	746	83	changes	change	VERB
taxlaw-2841	746	84	in	in	ADP
taxlaw-2841	746	85	a	a	DET
taxlaw-2841	746	86	meaningful	meaningful	ADJ
taxlaw-2841	746	87	way	way	NOUN
taxlaw-2841	746	88	(	(	PUNCT
taxlaw-2841	746	89	apart	apart	ADV
taxlaw-2841	746	90	from	from	ADP
taxlaw-2841	746	91	federal	federal	ADJ
taxlaw-2841	746	92	income	income	NOUN
taxlaw-2841	746	93	tax	tax	NOUN
taxlaw-2841	746	94	effects	effect	NOUN
taxlaw-2841	746	95	)	)	PUNCT
taxlaw-2841	746	96	the	the	DET
taxlaw-2841	746	97	taxpayer	taxpayer	NOUN
taxlaw-2841	746	98	’s	’s	PART
taxlaw-2841	746	99	economic	economic	ADJ
taxlaw-2841	746	100	position	position	NOUN
taxlaw-2841	746	101	,	,	PUNCT
taxlaw-2841	746	102	and	and	CCONJ
taxlaw-2841	746	103	(	(	PUNCT
taxlaw-2841	746	104	b	b	X
taxlaw-2841	746	105	)	)	PUNCT
taxlaw-2841	746	106	the	the	DET
taxlaw-2841	746	107	taxpayer	taxpayer	NOUN
taxlaw-2841	746	108	has	have	VERB
taxlaw-2841	746	109	a	a	DET
taxlaw-2841	746	110	substantial	substantial	ADJ
taxlaw-2841	746	111	purpose	purpose	NOUN
taxlaw-2841	746	112	(	(	PUNCT
taxlaw-2841	746	113	apart	apart	ADV
taxlaw-2841	746	114	from	from	ADP
taxlaw-2841	746	115	federal	federal	ADJ
taxlaw-2841	746	116	income	income	NOUN
taxlaw-2841	746	117	tax	tax	NOUN
taxlaw-2841	746	118	effects	effect	NOUN
taxlaw-2841	746	119	)	)	PUNCT
taxlaw-2841	746	120	for	for	ADP
taxlaw-2841	746	121	entering	enter	VERB
taxlaw-2841	746	122	into	into	ADP
taxlaw-2841	746	123	such	such	ADJ
taxlaw-2841	746	124	transaction	transaction	NOUN
taxlaw-2841	746	125	.	.	PUNCT
taxlaw-2841	746	126	”	"	PUNCT
taxlaw-2841	747	1	this	this	DET
taxlaw-2841	747	2	section	section	NOUN
taxlaw-2841	747	3	contributed	contribute	VERB
taxlaw-2841	747	4	some	some	DET
taxlaw-2841	747	5	clarifications	clarification	NOUN
taxlaw-2841	747	6	on	on	ADP
taxlaw-2841	747	7	the	the	DET
taxlaw-2841	747	8	implication	implication	NOUN
taxlaw-2841	747	9	of	of	ADP
taxlaw-2841	747	10	the	the	DET
taxlaw-2841	747	11	doctrine	doctrine	NOUN
taxlaw-2841	747	12	but	but	CCONJ
taxlaw-2841	747	13	,	,	PUNCT
taxlaw-2841	747	14	still	still	ADV
taxlaw-2841	747	15	,	,	PUNCT
taxlaw-2841	747	16	there	there	PRON
taxlaw-2841	747	17	is	be	VERB
taxlaw-2841	747	18	a	a	DET
taxlaw-2841	747	19	lot	lot	NOUN
taxlaw-2841	747	20	of	of	ADP
taxlaw-2841	747	21	ambiguity.148	ambiguity.148	NOUN
taxlaw-2841	747	22	additionally	additionally	ADV
taxlaw-2841	747	23	,	,	PUNCT
taxlaw-2841	747	24	the	the	DET
taxlaw-2841	747	25	irs	irs	PROPN
taxlaw-2841	747	26	did	do	AUX
taxlaw-2841	747	27	n’t	not	PART
taxlaw-2841	747	28	really	really	ADV
taxlaw-2841	747	29	try	try	VERB
taxlaw-2841	747	30	to	to	PART
taxlaw-2841	747	31	use	use	VERB
taxlaw-2841	747	32	section	section	NOUN
taxlaw-2841	747	33	7701(o	7701(o	NUM
taxlaw-2841	747	34	)	)	PUNCT
taxlaw-2841	747	35	or	or	CCONJ
taxlaw-2841	747	36	the	the	DET
taxlaw-2841	747	37	common	common	ADJ
taxlaw-2841	747	38	law	law	NOUN
taxlaw-2841	747	39	doctrines	doctrine	NOUN
taxlaw-2841	747	40	to	to	PART
taxlaw-2841	747	41	tackle	tackle	VERB
taxlaw-2841	747	42	tax	tax	NOUN
taxlaw-2841	747	43	avoidance	avoidance	NOUN
taxlaw-2841	747	44	in	in	ADP
taxlaw-2841	747	45	international	international	ADJ
taxlaw-2841	747	46	transactions	transaction	NOUN
taxlaw-2841	747	47	.	.	PUNCT
taxlaw-2841	748	1	the	the	DET
taxlaw-2841	748	2	main	main	ADJ
taxlaw-2841	748	3	usage	usage	NOUN
taxlaw-2841	748	4	of	of	ADP
taxlaw-2841	748	5	these	these	DET
taxlaw-2841	748	6	tools	tool	NOUN
taxlaw-2841	748	7	had	have	AUX
taxlaw-2841	748	8	focused	focus	VERB
taxlaw-2841	748	9	on	on	ADP
taxlaw-2841	748	10	internal	internal	ADJ
taxlaw-2841	748	11	tax	tax	NOUN
taxlaw-2841	748	12	avoidance	avoidance	NOUN
taxlaw-2841	748	13	transactions	transaction	NOUN
taxlaw-2841	748	14	.	.	PUNCT
taxlaw-2841	749	1	for	for	ADP
taxlaw-2841	749	2	these	these	DET
taxlaw-2841	749	3	two	two	NUM
taxlaw-2841	749	4	main	main	ADJ
taxlaw-2841	749	5	reasons	reason	NOUN
taxlaw-2841	749	6	,	,	PUNCT
taxlaw-2841	749	7	ambiguity	ambiguity	NOUN
taxlaw-2841	749	8	and	and	CCONJ
taxlaw-2841	749	9	internal	internal	ADJ
taxlaw-2841	749	10	usage	usage	NOUN
taxlaw-2841	749	11	,	,	PUNCT
taxlaw-2841	749	12	the	the	DET
taxlaw-2841	749	13	effectiveness	effectiveness	NOUN
taxlaw-2841	749	14	of	of	ADP
taxlaw-2841	749	15	section	section	NOUN
taxlaw-2841	749	16	7701(o	7701(o	NUM
taxlaw-2841	749	17	)	)	PUNCT
taxlaw-2841	749	18	and	and	CCONJ
taxlaw-2841	749	19	the	the	DET
taxlaw-2841	749	20	common	common	ADJ
taxlaw-2841	749	21	law	law	NOUN
taxlaw-2841	749	22	doctrines	doctrine	NOUN
taxlaw-2841	749	23	in	in	ADP
taxlaw-2841	749	24	combating	combat	VERB
taxlaw-2841	749	25	international	international	ADJ
taxlaw-2841	749	26	corporate	corporate	ADJ
taxlaw-2841	749	27	tax	tax	NOUN
taxlaw-2841	749	28	avoidance	avoidance	NOUN
taxlaw-2841	749	29	was	be	AUX
taxlaw-2841	749	30	limited	limit	VERB
taxlaw-2841	749	31	.	.	PUNCT
taxlaw-2841	750	1	but	but	CCONJ
taxlaw-2841	750	2	their	their	PRON
taxlaw-2841	750	3	effectiveness	effectiveness	NOUN
taxlaw-2841	750	4	in	in	ADP
taxlaw-2841	750	5	combating	combat	VERB
taxlaw-2841	750	6	domestic	domestic	ADJ
taxlaw-2841	750	7	corporate	corporate	ADJ
taxlaw-2841	750	8	tax	tax	NOUN
taxlaw-2841	750	9	avoidance	avoidance	NOUN
taxlaw-2841	750	10	was	be	AUX
taxlaw-2841	750	11	much	much	ADV
taxlaw-2841	750	12	better.149	better.149	ADV
taxlaw-2841	750	13	146	146	NUM
taxlaw-2841	750	14	see	see	VERB
taxlaw-2841	750	15	josh	josh	PROPN
taxlaw-2841	750	16	blank	blank	PROPN
taxlaw-2841	750	17	&	&	CCONJ
taxlaw-2841	750	18	nancy	nancy	PROPN
taxlaw-2841	750	19	staudt	staudt	PROPN
taxlaw-2841	750	20	,	,	PUNCT
taxlaw-2841	750	21	corporate	corporate	ADJ
taxlaw-2841	750	22	shams	sham	NOUN
taxlaw-2841	750	23	,	,	PUNCT
taxlaw-2841	750	24	87	87	NUM
taxlaw-2841	750	25	n.y.u	n.y.u	NOUN
taxlaw-2841	750	26	.	.	PUNCT
taxlaw-2841	751	1	l.	l.	PROPN
taxlaw-2841	751	2	rev	rev	PROPN
taxlaw-2841	751	3	.	.	PROPN
taxlaw-2841	751	4	1641	1641	NUM
taxlaw-2841	751	5	,	,	PUNCT
taxlaw-2841	751	6	1708	1708	NUM
taxlaw-2841	751	7	(	(	PUNCT
taxlaw-2841	751	8	2012	2012	NUM
taxlaw-2841	751	9	)	)	PUNCT
taxlaw-2841	751	10	.	.	PUNCT
taxlaw-2841	752	1	147	147	NUM
taxlaw-2841	752	2	in	in	ADP
taxlaw-2841	752	3	her	her	PRON
taxlaw-2841	752	4	article	article	NOUN
taxlaw-2841	752	5	,	,	PUNCT
taxlaw-2841	752	6	tax	tax	NOUN
taxlaw-2841	752	7	abuse	abuse	NOUN
taxlaw-2841	752	8	lessons	lesson	NOUN
taxlaw-2841	752	9	from	from	ADP
taxlaw-2841	752	10	abroad	abroad	ADV
taxlaw-2841	752	11	,	,	PUNCT
taxlaw-2841	752	12	65	65	NUM
taxlaw-2841	752	13	smu	smu	PROPN
taxlaw-2841	752	14	l.	l.	PROPN
taxlaw-2841	752	15	rev	rev	PROPN
taxlaw-2841	752	16	.	.	PROPN
taxlaw-2841	752	17	551	551	NUM
taxlaw-2841	752	18	(	(	PUNCT
taxlaw-2841	752	19	2012	2012	NUM
taxlaw-2841	752	20	)	)	PUNCT
taxlaw-2841	752	21	,	,	PUNCT
taxlaw-2841	752	22	orly	orly	PROPN
taxlaw-2841	752	23	sulami	sulami	PROPN
taxlaw-2841	752	24	argued	argue	VERB
taxlaw-2841	752	25	that	that	SCONJ
taxlaw-2841	752	26	section	section	NOUN
taxlaw-2841	752	27	7701(o	7701(o	NOUN
taxlaw-2841	752	28	)	)	PUNCT
taxlaw-2841	752	29	of	of	ADP
taxlaw-2841	752	30	the	the	DET
taxlaw-2841	752	31	internal	internal	ADJ
taxlaw-2841	752	32	revenue	revenue	NOUN
taxlaw-2841	752	33	codes	code	NOUN
taxlaw-2841	752	34	,	,	PUNCT
taxlaw-2841	752	35	codifies	codify	VERB
taxlaw-2841	752	36	the	the	DET
taxlaw-2841	752	37	economic	economic	ADJ
taxlaw-2841	752	38	substance	substance	NOUN
taxlaw-2841	752	39	doctrine	doctrine	NOUN
taxlaw-2841	752	40	and	and	CCONJ
taxlaw-2841	752	41	constitutes	constitute	VERB
taxlaw-2841	752	42	a	a	DET
taxlaw-2841	752	43	version	version	NOUN
taxlaw-2841	752	44	of	of	ADP
taxlaw-2841	752	45	general	general	ADJ
taxlaw-2841	752	46	anti	anti	ADJ
taxlaw-2841	752	47	avoidance	avoidance	NOUN
taxlaw-2841	752	48	rule	rule	NOUN
taxlaw-2841	752	49	(	(	PUNCT
taxlaw-2841	752	50	gaar	gaar	PROPN
taxlaw-2841	752	51	)	)	PUNCT
taxlaw-2841	752	52	.	.	PUNCT
taxlaw-2841	753	1	see	see	VERB
taxlaw-2841	753	2	also	also	ADV
taxlaw-2841	753	3	jerome	jerome	PROPN
taxlaw-2841	753	4	libin	libin	PROPN
taxlaw-2841	753	5	,	,	PUNCT
taxlaw-2841	753	6	congress	congress	PROPN
taxlaw-2841	753	7	should	should	AUX
taxlaw-2841	753	8	address	address	VERB
taxlaw-2841	753	9	tax	tax	NOUN
taxlaw-2841	753	10	avoidance	avoidance	NOUN
taxlaw-2841	753	11	head	head	NOUN
taxlaw-2841	753	12	-	-	PUNCT
taxlaw-2841	753	13	on	on	ADP
taxlaw-2841	753	14	:	:	PUNCT
taxlaw-2841	753	15	the	the	DET
taxlaw-2841	753	16	internal	internal	PROPN
taxlaw-2841	753	17	revenue	revenue	NOUN
taxlaw-2841	753	18	code	code	NOUN
taxlaw-2841	753	19	needs	need	VERB
taxlaw-2841	753	20	a	a	DET
taxlaw-2841	753	21	gaar	gaar	NOUN
taxlaw-2841	753	22	,	,	PUNCT
taxlaw-2841	753	23	30	30	NUM
taxlaw-2841	753	24	va	va	NOUN
taxlaw-2841	753	25	.	.	PUNCT
taxlaw-2841	754	1	tax	tax	PROPN
taxlaw-2841	754	2	rev	rev	PROPN
taxlaw-2841	754	3	.	.	PROPN
taxlaw-2841	754	4	339	339	NUM
taxlaw-2841	754	5	(	(	PUNCT
taxlaw-2841	754	6	2010	2010	NUM
taxlaw-2841	754	7	)	)	PUNCT
taxlaw-2841	754	8	(	(	PUNCT
taxlaw-2841	754	9	analyzing	analyze	VERB
taxlaw-2841	754	10	section	section	NOUN
taxlaw-2841	754	11	7701(o	7701(o	NUM
taxlaw-2841	754	12	)	)	PUNCT
taxlaw-2841	754	13	and	and	CCONJ
taxlaw-2841	754	14	calling	call	VERB
taxlaw-2841	754	15	to	to	PART
taxlaw-2841	754	16	move	move	VERB
taxlaw-2841	754	17	forward	forward	ADV
taxlaw-2841	754	18	and	and	CCONJ
taxlaw-2841	754	19	adopt	adopt	VERB
taxlaw-2841	754	20	a	a	DET
taxlaw-2841	754	21	gaar	gaar	NOUN
taxlaw-2841	754	22	)	)	PUNCT
taxlaw-2841	754	23	.	.	PUNCT
taxlaw-2841	755	1	148	148	NUM
taxlaw-2841	755	2	see	see	VERB
taxlaw-2841	755	3	bret	bret	PROPN
taxlaw-2841	755	4	wells	wells	PROPN
taxlaw-2841	755	5	,	,	PUNCT
taxlaw-2841	755	6	economic	economic	ADJ
taxlaw-2841	755	7	substance	substance	NOUN
taxlaw-2841	755	8	doctrine	doctrine	NOUN
taxlaw-2841	755	9	:	:	PUNCT
taxlaw-2841	755	10	how	how	SCONJ
taxlaw-2841	755	11	codification	codification	ADJ
taxlaw-2841	755	12	changes	change	NOUN
taxlaw-2841	755	13	decided	decide	VERB
taxlaw-2841	755	14	cases	case	NOUN
taxlaw-2841	755	15	,	,	PUNCT
taxlaw-2841	755	16	10	10	NUM
taxlaw-2841	755	17	fla	fla	NOUN
taxlaw-2841	755	18	.	.	PUNCT
taxlaw-2841	756	1	tax	tax	PROPN
taxlaw-2841	756	2	rev	rev	PROPN
taxlaw-2841	756	3	.	.	PROPN
taxlaw-2841	757	1	411	411	NUM
taxlaw-2841	757	2	(	(	PUNCT
taxlaw-2841	757	3	2010	2010	NUM
taxlaw-2841	757	4	)	)	PUNCT
taxlaw-2841	757	5	;	;	PUNCT
taxlaw-2841	757	6	orly	orly	PROPN
taxlaw-2841	757	7	sulami	sulami	PROPN
taxlaw-2841	757	8	,	,	PUNCT
taxlaw-2841	757	9	tax	tax	NOUN
taxlaw-2841	757	10	abuse	abuse	NOUN
taxlaw-2841	757	11	–	–	PUNCT
taxlaw-2841	757	12	lessons	lesson	NOUN
taxlaw-2841	757	13	from	from	ADP
taxlaw-2841	757	14	abroad	abroad	ADV
taxlaw-2841	757	15	,	,	PUNCT
taxlaw-2841	757	16	65	65	NUM
taxlaw-2841	757	17	smu	smu	PROPN
taxlaw-2841	757	18	l.	l.	PROPN
taxlaw-2841	757	19	rev	rev	PROPN
taxlaw-2841	757	20	.	.	PROPN
taxlaw-2841	757	21	551	551	NUM
taxlaw-2841	757	22	(	(	PUNCT
taxlaw-2841	757	23	2012	2012	NUM
taxlaw-2841	757	24	)	)	PUNCT
taxlaw-2841	757	25	;	;	PUNCT
taxlaw-2841	757	26	philip	philip	PROPN
taxlaw-2841	757	27	sancilio	sancilio	PROPN
taxlaw-2841	757	28	,	,	PUNCT
taxlaw-2841	757	29	note	note	VERB
taxlaw-2841	757	30	:	:	PUNCT
taxlaw-2841	757	31	clarifying	clarify	VERB
taxlaw-2841	757	32	(	(	PUNCT
taxlaw-2841	757	33	or	or	CCONJ
taxlaw-2841	757	34	is	be	AUX
taxlaw-2841	757	35	it	it	PRON
taxlaw-2841	757	36	codifying	codify	VERB
taxlaw-2841	757	37	)	)	PUNCT
taxlaw-2841	757	38	the	the	DET
taxlaw-2841	757	39	notably	notably	ADV
taxlaw-2841	757	40	abstruse	abstruse	ADJ
taxlaw-2841	757	41	:	:	PUNCT
taxlaw-2841	757	42	step	step	NOUN
taxlaw-2841	757	43	transactions	transaction	NOUN
taxlaw-2841	757	44	,	,	PUNCT
taxlaw-2841	757	45	economic	economic	ADJ
taxlaw-2841	757	46	substance	substance	NOUN
taxlaw-2841	757	47	,	,	PUNCT
taxlaw-2841	757	48	and	and	CCONJ
taxlaw-2841	757	49	the	the	DET
taxlaw-2841	757	50	tax	tax	NOUN
taxlaw-2841	757	51	code	code	NOUN
taxlaw-2841	757	52	,	,	PUNCT
taxlaw-2841	757	53	113	113	NUM
taxlaw-2841	757	54	colum	colum	NOUN
taxlaw-2841	757	55	.	.	PUNCT
taxlaw-2841	758	1	l.	l.	PROPN
taxlaw-2841	758	2	rev	rev	PROPN
taxlaw-2841	758	3	.	.	PROPN
taxlaw-2841	758	4	138	138	NUM
taxlaw-2841	758	5	(	(	PUNCT
taxlaw-2841	758	6	2013	2013	NUM
taxlaw-2841	758	7	)	)	PUNCT
taxlaw-2841	758	8	.	.	PUNCT
taxlaw-2841	759	1	149	149	NUM
taxlaw-2841	759	2	see	see	VERB
taxlaw-2841	759	3	david	david	PROPN
taxlaw-2841	759	4	weisbach	weisbach	PROPN
taxlaw-2841	759	5	,	,	PUNCT
taxlaw-2841	759	6	an	an	DET
taxlaw-2841	759	7	economic	economic	ADJ
taxlaw-2841	759	8	analysis	analysis	NOUN
taxlaw-2841	759	9	of	of	ADP
taxlaw-2841	759	10	anti	anti	ADJ
taxlaw-2841	759	11	-	-	ADJ
taxlaw-2841	759	12	avoidance	avoidance	ADJ
taxlaw-2841	759	13	doctrines	doctrine	NOUN
taxlaw-2841	759	14	(	(	PUNCT
taxlaw-2841	759	15	john	john	PROPN
taxlaw-2841	759	16	m.	m.	PROPN
taxlaw-2841	759	17	olin	olin	PROPN
taxlaw-2841	759	18	law	law	PROPN
taxlaw-2841	759	19	&	&	CCONJ
taxlaw-2841	759	20	econ	econ	PROPN
taxlaw-2841	759	21	.	.	PUNCT
taxlaw-2841	760	1	working	working	PROPN
taxlaw-2841	760	2	paper	paper	PROPN
taxlaw-2841	760	3	no	no	INTJ
taxlaw-2841	760	4	.	.	PROPN
taxlaw-2841	760	5	99	99	NUM
taxlaw-2841	760	6	,	,	PUNCT
taxlaw-2841	760	7	2002	2002	NUM
taxlaw-2841	760	8	)	)	PUNCT
taxlaw-2841	760	9	,	,	PUNCT
taxlaw-2841	761	1	http://m.law.uchicago.edu/files/files/99.daw_.tax-avoidance-new.pdf	http://m.law.uchicago.edu/files/files/99.daw_.tax-avoidance-new.pdf	NOUN
taxlaw-2841	762	1	[	[	X
taxlaw-2841	762	2	http://perma.cc/87gc-pra5	http://perma.cc/87gc-pra5	X
taxlaw-2841	762	3	]	]	PUNCT
taxlaw-2841	762	4	,	,	PUNCT
taxlaw-2841	762	5	arguing	argue	VERB
taxlaw-2841	762	6	that	that	SCONJ
taxlaw-2841	762	7	we	we	PRON
taxlaw-2841	762	8	can	can	AUX
taxlaw-2841	762	9	view	view	VERB
taxlaw-2841	762	10	tax	tax	NOUN
taxlaw-2841	762	11	shelters	shelter	NOUN
taxlaw-2841	762	12	as	as	ADP
taxlaw-2841	762	13	a	a	DET
taxlaw-2841	762	14	problem	problem	NOUN
taxlaw-2841	762	15	of	of	ADP
taxlaw-2841	762	16	defining	define	VERB
taxlaw-2841	762	17	the	the	DET
taxlaw-2841	762	18	tax	tax	NOUN
taxlaw-2841	762	19	base	base	NOUN
taxlaw-2841	762	20	.	.	PUNCT
taxlaw-2841	763	1	shelters	shelter	NOUN
taxlaw-2841	763	2	arise	arise	VERB
taxlaw-2841	763	3	because	because	SCONJ
taxlaw-2841	763	4	of	of	ADP
taxlaw-2841	763	5	the	the	DET
taxlaw-2841	763	6	difficulty	difficulty	NOUN
taxlaw-2841	763	7	of	of	ADP
taxlaw-2841	763	8	specifying	specify	VERB
taxlaw-2841	763	9	or	or	CCONJ
taxlaw-2841	763	10	observing	observe	VERB
taxlaw-2841	763	11	the	the	DET
taxlaw-2841	763	12	base	base	NOUN
taxlaw-2841	763	13	perfectly	perfectly	ADV
taxlaw-2841	763	14	.	.	PUNCT
taxlaw-2841	764	1	they	they	PRON
taxlaw-2841	764	2	are	be	AUX
taxlaw-2841	764	3	,	,	PUNCT
taxlaw-2841	764	4	effectively	effectively	ADV
taxlaw-2841	764	5	,	,	PUNCT
taxlaw-2841	764	6	inadvertent	inadvertent	ADJ
taxlaw-2841	764	7	omissions	omission	NOUN
taxlaw-2841	764	8	from	from	ADP
taxlaw-2841	764	9	the	the	DET
taxlaw-2841	764	10	tax	tax	NOUN
taxlaw-2841	764	11	base	base	NOUN
taxlaw-2841	764	12	.	.	PUNCT
taxlaw-2841	765	1	that	that	PRON
taxlaw-2841	765	2	is	is	ADV
taxlaw-2841	765	3	,	,	PUNCT
taxlaw-2841	765	4	we	we	PRON
taxlaw-2841	765	5	might	might	AUX
taxlaw-2841	765	6	have	have	AUX
taxlaw-2841	765	7	thought	think	VERB
taxlaw-2841	765	8	we	we	PRON
taxlaw-2841	765	9	were	be	AUX
taxlaw-2841	765	10	taxing	tax	VERB
taxlaw-2841	765	11	income	income	NOUN
taxlaw-2841	765	12	or	or	CCONJ
taxlaw-2841	765	13	consumption	consumption	NOUN
taxlaw-2841	765	14	,	,	PUNCT
taxlaw-2841	765	15	but	but	CCONJ
taxlaw-2841	765	16	it	it	PRON
taxlaw-2841	765	17	turns	turn	VERB
taxlaw-2841	765	18	out	out	ADP
taxlaw-2841	765	19	that	that	SCONJ
taxlaw-2841	765	20	if	if	SCONJ
taxlaw-2841	765	21	taxpayers	taxpayer	NOUN
taxlaw-2841	765	22	buy	buy	VERB
taxlaw-2841	765	23	and	and	CCONJ
taxlaw-2841	765	24	sell	sell	VERB
taxlaw-2841	765	25	exotic	exotic	ADJ
taxlaw-2841	765	26	derivatives	derivative	NOUN
taxlaw-2841	765	27	in	in	ADP
taxlaw-2841	765	28	the	the	DET
taxlaw-2841	765	29	right	right	ADJ
taxlaw-2841	765	30	combination	combination	NOUN
taxlaw-2841	765	31	or	or	CCONJ
taxlaw-2841	765	32	change	change	VERB
taxlaw-2841	765	33	the	the	DET
taxlaw-2841	765	34	corporate	corporate	ADJ
taxlaw-2841	765	35	structure	structure	NOUN
taxlaw-2841	765	36	in	in	ADP
taxlaw-2841	765	37	the	the	DET
taxlaw-2841	765	38	right	right	ADJ
taxlaw-2841	765	39	way	way	NOUN
taxlaw-2841	765	40	,	,	PUNCT
taxlaw-2841	765	41	taxes	taxis	NOUN
taxlaw-2841	765	42	are	be	AUX
taxlaw-2841	765	43	not	not	PART
taxlaw-2841	765	44	due	due	ADJ
taxlaw-2841	765	45	.	.	PUNCT
taxlaw-2841	766	1	the	the	DET
taxlaw-2841	766	2	tax	tax	NOUN
taxlaw-2841	766	3	base	base	NOUN
taxlaw-2841	766	4	is	be	AUX
taxlaw-2841	766	5	narrower	narrow	ADJ
taxlaw-2841	766	6	than	than	SCONJ
taxlaw-2841	766	7	we	we	PRON
taxlaw-2841	766	8	thought	think	VERB
taxlaw-2841	766	9	.	.	PUNCT
taxlaw-2841	767	1	this	this	PRON
taxlaw-2841	767	2	affects	affect	VERB
taxlaw-2841	767	3	the	the	DET
taxlaw-2841	767	4	elasticity	elasticity	NOUN
taxlaw-2841	767	5	of	of	ADP
taxlaw-2841	767	6	taxable	taxable	ADJ
taxlaw-2841	767	7	income	income	NOUN
taxlaw-2841	767	8	just	just	ADV
taxlaw-2841	767	9	like	like	ADP
taxlaw-2841	767	10	any	any	DET
taxlaw-2841	767	11	other	other	ADJ
taxlaw-2841	767	12	omission	omission	NOUN
taxlaw-2841	767	13	from	from	ADP
taxlaw-2841	767	14	the	the	DET
taxlaw-2841	767	15	tax	tax	NOUN
taxlaw-2841	767	16	base	base	NOUN
taxlaw-2841	767	17	.	.	PUNCT
taxlaw-2841	768	1	anti	anti	ADJ
taxlaw-2841	768	2	-	-	ADJ
taxlaw-2841	768	3	avoidance	avoidance	ADJ
taxlaw-2841	768	4	doctrines	doctrine	NOUN
taxlaw-2841	768	5	affect	affect	VERB
taxlaw-2841	768	6	the	the	DET
taxlaw-2841	768	7	ability	ability	NOUN
taxlaw-2841	768	8	of	of	ADP
taxlaw-2841	768	9	taxpayers	taxpayer	NOUN
taxlaw-2841	768	10	to	to	PART
taxlaw-2841	768	11	shift	shift	VERB
taxlaw-2841	768	12	into	into	ADP
taxlaw-2841	768	13	shelters	shelter	NOUN
taxlaw-2841	768	14	and	and	CCONJ
taxlaw-2841	768	15	,	,	PUNCT
taxlaw-2841	768	16	therefore	therefore	ADV
taxlaw-2841	768	17	,	,	PUNCT
taxlaw-2841	768	18	are	be	AUX
taxlaw-2841	768	19	a	a	DET
taxlaw-2841	768	20	policy	policy	NOUN
taxlaw-2841	768	21	tool	tool	NOUN
taxlaw-2841	768	22	that	that	PRON
taxlaw-2841	768	23	affects	affect	VERB
taxlaw-2841	768	24	the	the	DET
taxlaw-2841	768	25	elasticity	elasticity	NOUN
taxlaw-2841	768	26	of	of	ADP
taxlaw-2841	768	27	taxable	taxable	ADJ
taxlaw-2841	768	28	income	income	NOUN
taxlaw-2841	768	29	and	and	CCONJ
taxlaw-2841	768	30	the	the	DET
taxlaw-2841	768	31	efficiency	efficiency	NOUN
taxlaw-2841	768	32	of	of	ADP
taxlaw-2841	768	33	the	the	DET
taxlaw-2841	768	34	tax	tax	NOUN
taxlaw-2841	768	35	system	system	NOUN
taxlaw-2841	768	36	.	.	PUNCT
taxlaw-2841	769	1	as	as	SCONJ
taxlaw-2841	769	2	these	these	DET
taxlaw-2841	769	3	doctrines	doctrine	NOUN
taxlaw-2841	769	4	are	be	AUX
taxlaw-2841	769	5	strengthened	strengthen	VERB
taxlaw-2841	769	6	,	,	PUNCT
taxlaw-2841	769	7	the	the	DET
taxlaw-2841	769	8	elasticity	elasticity	NOUN
taxlaw-2841	769	9	of	of	ADP
taxlaw-2841	769	10	taxable	taxable	ADJ
taxlaw-2841	769	11	income	income	NOUN
taxlaw-2841	769	12	goes	go	VERB
taxlaw-2841	769	13	down	down	ADP
taxlaw-2841	769	14	(	(	PUNCT
taxlaw-2841	769	15	in	in	ADP
taxlaw-2841	769	16	absolute	absolute	ADJ
taxlaw-2841	769	17	value	value	NOUN
taxlaw-2841	769	18	)	)	PUNCT
taxlaw-2841	769	19	.	.	PUNCT
taxlaw-2841	770	1	by	by	ADP
taxlaw-2841	770	2	reducing	reduce	VERB
taxlaw-2841	770	3	the	the	DET
taxlaw-2841	770	4	marginal	marginal	ADJ
taxlaw-2841	770	5	elasticity	elasticity	NOUN
taxlaw-2841	770	6	of	of	ADP
taxlaw-2841	770	7	taxable	taxable	ADJ
taxlaw-2841	770	8	income	income	NOUN
taxlaw-2841	770	9	,	,	PUNCT
taxlaw-2841	770	10	the	the	DET
taxlaw-2841	770	11	doctrines	doctrine	NOUN
taxlaw-2841	770	12	increase	increase	VERB
taxlaw-2841	770	13	the	the	DET
taxlaw-2841	770	14	efficiency	efficiency	NOUN
taxlaw-2841	770	15	of	of	ADP
taxlaw-2841	770	16	the	the	DET
taxlaw-2841	770	17	tax	tax	NOUN
taxlaw-2841	770	18	system	system	NOUN
taxlaw-2841	770	19	.	.	PUNCT
taxlaw-2841	771	1	because	because	SCONJ
taxlaw-2841	771	2	the	the	DET
taxlaw-2841	771	3	doctrines	doctrine	NOUN
taxlaw-2841	771	4	can	can	AUX
taxlaw-2841	771	5	not	not	PART
taxlaw-2841	771	6	perfectly	perfectly	ADV
taxlaw-2841	771	7	identify	identify	VERB
taxlaw-2841	771	8	tax	tax	NOUN
taxlaw-2841	771	9	avoidance	avoidance	NOUN
taxlaw-2841	771	10	,	,	PUNCT
taxlaw-2841	771	11	however	however	ADV
taxlaw-2841	771	12	,	,	PUNCT
taxlaw-2841	771	13	they	they	PRON
taxlaw-2841	771	14	induce	induce	VERB
taxlaw-2841	771	15	a	a	DET
taxlaw-2841	771	16	distortionary	distortionary	ADJ
taxlaw-2841	771	17	response	response	NOUN
taxlaw-2841	771	18	by	by	ADP
taxlaw-2841	771	19	taxpayers	taxpayer	NOUN
taxlaw-2841	771	20	,	,	PUNCT
taxlaw-2841	771	21	who	who	PRON
taxlaw-2841	771	22	may	may	AUX
taxlaw-2841	771	23	structure	structure	VERB
taxlaw-2841	771	24	shelters	shelter	NOUN
taxlaw-2841	771	25	to	to	PART
taxlaw-2841	771	26	avoid	avoid	VERB
taxlaw-2841	771	27	the	the	DET
taxlaw-2841	771	28	doctrines	doctrine	NOUN
taxlaw-2841	771	29	.	.	PUNCT
taxlaw-2841	772	1	this	this	DET
taxlaw-2841	772	2	distortionary	distortionary	ADJ
taxlaw-2841	772	3	effect	effect	NOUN
taxlaw-2841	772	4	reduces	reduce	VERB
taxlaw-2841	772	5	their	their	PRON
taxlaw-2841	772	6	efficiency	efficiency	NOUN
taxlaw-2841	772	7	.	.	PUNCT
taxlaw-2841	773	1	the	the	DET
taxlaw-2841	773	2	net	net	ADJ
taxlaw-2841	773	3	benefit	benefit	NOUN
taxlaw-2841	773	4	should	should	AUX
taxlaw-2841	773	5	be	be	AUX
taxlaw-2841	773	6	set	set	VERB
taxlaw-2841	773	7	equal	equal	ADJ
taxlaw-2841	773	8	on	on	ADP
taxlaw-2841	773	9	the	the	DET
taxlaw-2841	773	10	margin	margin	NOUN
taxlaw-2841	773	11	to	to	ADP
taxlaw-2841	773	12	the	the	DET
taxlaw-2841	773	13	marginal	marginal	ADJ
taxlaw-2841	773	14	administrative	administrative	ADJ
taxlaw-2841	773	15	cost	cost	NOUN
taxlaw-2841	773	16	of	of	ADP
taxlaw-2841	773	17	the	the	DET
taxlaw-2841	773	18	doctrines	doctrine	NOUN
taxlaw-2841	773	19	.	.	PUNCT
taxlaw-2841	774	1	2017	2017	NUM
taxlaw-2841	774	2	]	]	PUNCT
taxlaw-2841	774	3	minimum	minimum	ADJ
taxlaw-2841	774	4	global	global	ADJ
taxlaw-2841	774	5	effective	effective	ADJ
taxlaw-2841	774	6	corporate	corporate	ADJ
taxlaw-2841	774	7	tax	tax	NOUN
taxlaw-2841	774	8	rate	rate	NOUN
taxlaw-2841	774	9	41	41	NUM
taxlaw-2841	774	10	the	the	DET
taxlaw-2841	774	11	united	united	PROPN
taxlaw-2841	774	12	states	states	PROPN
taxlaw-2841	774	13	could	could	AUX
taxlaw-2841	774	14	,	,	PUNCT
taxlaw-2841	774	15	and	and	CCONJ
taxlaw-2841	774	16	should	should	AUX
taxlaw-2841	774	17	,	,	PUNCT
taxlaw-2841	774	18	learn	learn	VERB
taxlaw-2841	774	19	from	from	ADP
taxlaw-2841	774	20	the	the	DET
taxlaw-2841	774	21	positive	positive	ADJ
taxlaw-2841	774	22	experience	experience	NOUN
taxlaw-2841	774	23	of	of	ADP
taxlaw-2841	774	24	other	other	ADJ
taxlaw-2841	774	25	jurisdictions	jurisdiction	NOUN
taxlaw-2841	774	26	,	,	PUNCT
taxlaw-2841	774	27	such	such	ADJ
taxlaw-2841	774	28	as	as	ADP
taxlaw-2841	774	29	canada	canada	PROPN
taxlaw-2841	774	30	,	,	PUNCT
taxlaw-2841	774	31	australia150	australia150	PROPN
taxlaw-2841	774	32	,	,	PUNCT
taxlaw-2841	774	33	israel151	israel151	PROPN
taxlaw-2841	774	34	,	,	PUNCT
taxlaw-2841	774	35	and	and	CCONJ
taxlaw-2841	774	36	recently	recently	ADV
taxlaw-2841	774	37	the	the	DET
taxlaw-2841	774	38	uk152	uk152	PROPN
taxlaw-2841	774	39	,	,	PUNCT
taxlaw-2841	774	40	who	who	PRON
taxlaw-2841	774	41	successfully	successfully	ADV
taxlaw-2841	774	42	combated	combat	VERB
taxlaw-2841	774	43	domestic	domestic	ADJ
taxlaw-2841	774	44	tax	tax	NOUN
taxlaw-2841	774	45	avoidance	avoidance	NOUN
taxlaw-2841	774	46	strategies	strategy	NOUN
taxlaw-2841	774	47	by	by	ADP
taxlaw-2841	774	48	enacting	enact	VERB
taxlaw-2841	774	49	a	a	DET
taxlaw-2841	774	50	general	general	ADJ
taxlaw-2841	774	51	antiavoidance	antiavoidance	NOUN
taxlaw-2841	774	52	rule	rule	NOUN
taxlaw-2841	774	53	.	.	PUNCT
taxlaw-2841	775	1	the	the	DET
taxlaw-2841	775	2	united	united	PROPN
taxlaw-2841	775	3	states	states	PROPN
taxlaw-2841	775	4	should	should	AUX
taxlaw-2841	775	5	also	also	ADV
taxlaw-2841	775	6	improve	improve	VERB
taxlaw-2841	775	7	the	the	DET
taxlaw-2841	775	8	ambiguity	ambiguity	NOUN
taxlaw-2841	775	9	of	of	ADP
taxlaw-2841	775	10	the	the	DET
taxlaw-2841	775	11	gaars	gaar	NOUN
taxlaw-2841	775	12	and	and	CCONJ
taxlaw-2841	775	13	their	their	PRON
taxlaw-2841	775	14	limited	limited	ADJ
taxlaw-2841	775	15	use	use	NOUN
taxlaw-2841	775	16	to	to	PART
taxlaw-2841	775	17	combat	combat	VERB
taxlaw-2841	775	18	international	international	ADJ
taxlaw-2841	775	19	corporate	corporate	ADJ
taxlaw-2841	775	20	tax	tax	NOUN
taxlaw-2841	775	21	avoidance.153	avoidance.153	NOUN
taxlaw-2841	775	22	in	in	ADP
taxlaw-2841	775	23	canada	canada	PROPN
taxlaw-2841	775	24	,	,	PUNCT
taxlaw-2841	775	25	for	for	ADP
taxlaw-2841	775	26	example	example	NOUN
taxlaw-2841	775	27	,	,	PUNCT
taxlaw-2841	775	28	the	the	DET
taxlaw-2841	775	29	gaar	gaar	NOUN
taxlaw-2841	775	30	is	be	AUX
taxlaw-2841	775	31	codified	codify	VERB
taxlaw-2841	775	32	in	in	ADP
taxlaw-2841	775	33	section	section	NOUN
taxlaw-2841	775	34	245	245	NUM
taxlaw-2841	775	35	of	of	ADP
taxlaw-2841	775	36	the	the	DET
taxlaw-2841	775	37	canadian	canadian	ADJ
taxlaw-2841	775	38	income	income	NOUN
taxlaw-2841	775	39	tax	tax	PROPN
taxlaw-2841	775	40	act	act	NOUN
taxlaw-2841	775	41	in	in	ADP
taxlaw-2841	775	42	very	very	ADV
taxlaw-2841	775	43	broad	broad	ADJ
taxlaw-2841	775	44	and	and	CCONJ
taxlaw-2841	775	45	vague	vague	ADJ
taxlaw-2841	775	46	words	word	NOUN
taxlaw-2841	775	47	that	that	PRON
taxlaw-2841	775	48	consider	consider	VERB
taxlaw-2841	775	49	almost	almost	ADV
taxlaw-2841	775	50	any	any	PRON
taxlaw-2841	775	51	tax	tax	NOUN
taxlaw-2841	775	52	benefited	benefit	VERB
taxlaw-2841	775	53	transaction	transaction	NOUN
taxlaw-2841	775	54	to	to	PART
taxlaw-2841	775	55	be	be	AUX
taxlaw-2841	775	56	an	an	DET
taxlaw-2841	775	57	“	"	PUNCT
taxlaw-2841	775	58	avoidance	avoidance	NOUN
taxlaw-2841	775	59	transaction	transaction	NOUN
taxlaw-2841	775	60	”	"	PUNCT
taxlaw-2841	775	61	unless	unless	SCONJ
taxlaw-2841	775	62	another	another	DET
taxlaw-2841	775	63	bona	bona	ADJ
taxlaw-2841	775	64	fide	fide	ADJ
taxlaw-2841	775	65	purpose	purpose	NOUN
taxlaw-2841	775	66	is	be	AUX
taxlaw-2841	775	67	proved.154	proved.154	NOUN
taxlaw-2841	775	68	drawing	draw	VERB
taxlaw-2841	775	69	the	the	DET
taxlaw-2841	775	70	lines	line	NOUN
taxlaw-2841	775	71	according	accord	VERB
taxlaw-2841	775	72	to	to	ADP
taxlaw-2841	775	73	the	the	DET
taxlaw-2841	775	74	canadian	canadian	ADJ
taxlaw-2841	775	75	gaar	gaar	NOUN
taxlaw-2841	775	76	in	in	ADP
taxlaw-2841	775	77	section	section	NOUN
taxlaw-2841	775	78	245	245	NUM
taxlaw-2841	775	79	involves	involve	VERB
taxlaw-2841	775	80	judicial	judicial	ADJ
taxlaw-2841	775	81	discretion	discretion	NOUN
taxlaw-2841	775	82	and	and	CCONJ
taxlaw-2841	775	83	results	result	NOUN
taxlaw-2841	775	84	in	in	ADP
taxlaw-2841	775	85	some	some	DET
taxlaw-2841	775	86	uncertainty.155	uncertainty.155	NOUN
taxlaw-2841	775	87	in	in	ADP
taxlaw-2841	775	88	their	their	PRON
taxlaw-2841	775	89	empirical	empirical	ADJ
taxlaw-2841	775	90	study	study	NOUN
taxlaw-2841	775	91	of	of	ADP
taxlaw-2841	775	92	the	the	DET
taxlaw-2841	775	93	canadian	canadian	ADJ
taxlaw-2841	775	94	tax	tax	NOUN
taxlaw-2841	775	95	court	court	NOUN
taxlaw-2841	775	96	gaar	gaar	NOUN
taxlaw-2841	775	97	decisions	decision	NOUN
taxlaw-2841	775	98	,	,	PUNCT
taxlaw-2841	775	99	jinyan	jinyan	PROPN
taxlaw-2841	775	100	li	li	PROPN
taxlaw-2841	775	101	,	,	PUNCT
taxlaw-2841	775	102	thaddeu	thaddeu	NOUN
taxlaw-2841	775	103	and	and	CCONJ
taxlaw-2841	775	104	hwong	hwong	PROPN
taxlaw-2841	775	105	found	find	VERB
taxlaw-2841	775	106	that	that	SCONJ
taxlaw-2841	775	107	:	:	PUNCT
taxlaw-2841	775	108	“	"	PUNCT
taxlaw-2841	775	109	first	first	ADV
taxlaw-2841	775	110	,	,	PUNCT
taxlaw-2841	775	111	gaar	gaar	NOUN
taxlaw-2841	775	112	has	have	AUX
taxlaw-2841	775	113	been	be	AUX
taxlaw-2841	775	114	a	a	DET
taxlaw-2841	775	115	game	game	NOUN
taxlaw-2841	775	116	changer	changer	NOUN
taxlaw-2841	775	117	,	,	PUNCT
taxlaw-2841	775	118	albeit	albeit	SCONJ
taxlaw-2841	775	119	a	a	DET
taxlaw-2841	775	120	modest	modest	ADJ
taxlaw-2841	775	121	one	one	NOUN
taxlaw-2841	775	122	,	,	PUNCT
taxlaw-2841	775	123	with	with	ADP
taxlaw-2841	775	124	respect	respect	NOUN
taxlaw-2841	775	125	to	to	ADP
taxlaw-2841	775	126	the	the	DET
taxlaw-2841	775	127	courts	court	NOUN
taxlaw-2841	775	128	’	'	PUNCT
taxlaw-2841	775	129	approach	approach	NOUN
taxlaw-2841	775	130	to	to	ADP
taxlaw-2841	775	131	tax	tax	NOUN
taxlaw-2841	775	132	-	-	PUNCT
taxlaw-2841	775	133	avoidance	avoidance	NOUN
taxlaw-2841	775	134	cases	case	NOUN
taxlaw-2841	775	135	.	.	PUNCT
taxlaw-2841	776	1	second	second	ADJ
taxlaw-2841	776	2	,	,	PUNCT
taxlaw-2841	776	3	while	while	SCONJ
taxlaw-2841	776	4	considerable	considerable	ADJ
taxlaw-2841	776	5	uncertainty	uncertainty	NOUN
taxlaw-2841	776	6	remains	remain	VERB
taxlaw-2841	776	7	with	with	ADP
taxlaw-2841	776	8	respect	respect	NOUN
taxlaw-2841	776	9	to	to	ADP
taxlaw-2841	776	10	the	the	DET
taxlaw-2841	776	11	application	application	NOUN
taxlaw-2841	776	12	of	of	ADP
taxlaw-2841	776	13	gaar	gaar	NOUN
taxlaw-2841	776	14	,	,	PUNCT
taxlaw-2841	776	15	a	a	DET
taxlaw-2841	776	16	pattern	pattern	NOUN
taxlaw-2841	776	17	in	in	ADP
taxlaw-2841	776	18	judicial	judicial	ADJ
taxlaw-2841	776	19	decisions	decision	NOUN
taxlaw-2841	776	20	appears	appear	VERB
taxlaw-2841	776	21	to	to	PART
taxlaw-2841	776	22	be	be	AUX
taxlaw-2841	776	23	emerging	emerge	VERB
taxlaw-2841	776	24	.	.	PUNCT
taxlaw-2841	777	1	third	third	ADV
taxlaw-2841	777	2	,	,	PUNCT
taxlaw-2841	777	3	there	there	PRON
taxlaw-2841	777	4	are	be	VERB
taxlaw-2841	777	5	indications	indication	NOUN
taxlaw-2841	777	6	that	that	SCONJ
taxlaw-2841	777	7	a	a	DET
taxlaw-2841	777	8	judicial	judicial	ADJ
taxlaw-2841	777	9	smell	smell	NOUN
taxlaw-2841	777	10	test	test	NOUN
taxlaw-2841	777	11	is	be	AUX
taxlaw-2841	777	12	at	at	ADP
taxlaw-2841	777	13	play	play	NOUN
taxlaw-2841	777	14	in	in	ADP
taxlaw-2841	777	15	some	some	DET
taxlaw-2841	777	16	gaar	gaar	NOUN
taxlaw-2841	777	17	150	150	NUM
taxlaw-2841	777	18	see	see	NOUN
taxlaw-2841	777	19	chris	chris	PROPN
taxlaw-2841	777	20	atkinson	atkinson	PROPN
taxlaw-2841	777	21	,	,	PUNCT
taxlaw-2841	777	22	general	general	ADJ
taxlaw-2841	777	23	anti	anti	ADJ
taxlaw-2841	777	24	-	-	ADJ
taxlaw-2841	777	25	avoidance	avoidance	ADJ
taxlaw-2841	777	26	rules	rule	NOUN
taxlaw-2841	777	27	:	:	PUNCT
taxlaw-2841	777	28	exploring	explore	VERB
taxlaw-2841	777	29	the	the	DET
taxlaw-2841	777	30	balance	balance	NOUN
taxlaw-2841	777	31	between	between	ADP
taxlaw-2841	777	32	the	the	DET
taxlaw-2841	777	33	taxpayer	taxpayer	NOUN
taxlaw-2841	777	34	's	's	PART
taxlaw-2841	777	35	need	need	NOUN
taxlaw-2841	777	36	for	for	ADP
taxlaw-2841	777	37	certainty	certainty	NOUN
taxlaw-2841	777	38	and	and	CCONJ
taxlaw-2841	777	39	the	the	DET
taxlaw-2841	777	40	government	government	NOUN
taxlaw-2841	777	41	's	's	PART
taxlaw-2841	777	42	need	need	NOUN
taxlaw-2841	777	43	to	to	PART
taxlaw-2841	777	44	prevent	prevent	VERB
taxlaw-2841	777	45	tax	tax	NOUN
taxlaw-2841	777	46	avoidance	avoidance	NOUN
taxlaw-2841	777	47	,	,	PUNCT
taxlaw-2841	777	48	14	14	NUM
taxlaw-2841	777	49	j.	j.	PROPN
taxlaw-2841	777	50	austl	austl	PROPN
taxlaw-2841	777	51	.	.	PUNCT
taxlaw-2841	778	1	tax’n	tax’n	PROPN
taxlaw-2841	778	2	(	(	PUNCT
taxlaw-2841	778	3	2012	2012	NUM
taxlaw-2841	778	4	)	)	PUNCT
taxlaw-2841	778	5	;	;	PUNCT
taxlaw-2841	778	6	g.	g.	PROPN
taxlaw-2841	778	7	t.	t.	PROPN
taxlaw-2841	778	8	pagone	pagone	PROPN
taxlaw-2841	778	9	,	,	PUNCT
taxlaw-2841	778	10	tax	tax	NOUN
taxlaw-2841	778	11	avoidance	avoidance	NOUN
taxlaw-2841	778	12	in	in	ADP
taxlaw-2841	778	13	australia	australia	PROPN
taxlaw-2841	778	14	(	(	PUNCT
taxlaw-2841	778	15	2010	2010	NUM
taxlaw-2841	778	16	)	)	PUNCT
taxlaw-2841	778	17	;	;	PUNCT
taxlaw-2841	778	18	jeffrey	jeffrey	PROPN
taxlaw-2841	778	19	waincymer	waincymer	PROPN
taxlaw-2841	778	20	,	,	PUNCT
taxlaw-2841	778	21	the	the	DET
taxlaw-2841	778	22	australian	australian	ADJ
taxlaw-2841	778	23	tax	tax	NOUN
taxlaw-2841	778	24	avoidance	avoidance	NOUN
taxlaw-2841	778	25	experience	experience	NOUN
taxlaw-2841	778	26	and	and	CCONJ
taxlaw-2841	778	27	responses	response	NOUN
taxlaw-2841	778	28	:	:	PUNCT
taxlaw-2841	778	29	a	a	DET
taxlaw-2841	778	30	critical	critical	ADJ
taxlaw-2841	778	31	review	review	NOUN
taxlaw-2841	778	32	,	,	PUNCT
taxlaw-2841	778	33	in	in	ADP
taxlaw-2841	778	34	tax	tax	NOUN
taxlaw-2841	778	35	avoidance	avoidance	NOUN
taxlaw-2841	778	36	and	and	CCONJ
taxlaw-2841	778	37	the	the	DET
taxlaw-2841	778	38	rule	rule	NOUN
taxlaw-2841	778	39	of	of	ADP
taxlaw-2841	778	40	law	law	NOUN
taxlaw-2841	778	41	247	247	NUM
taxlaw-2841	778	42	(	(	PUNCT
taxlaw-2841	778	43	1997	1997	NUM
taxlaw-2841	778	44	)	)	PUNCT
taxlaw-2841	778	45	;	;	PUNCT
taxlaw-2841	778	46	julie	julie	PROPN
taxlaw-2841	778	47	cassidy	cassidy	PROPN
taxlaw-2841	778	48	,	,	PUNCT
taxlaw-2841	779	1	to	to	ADP
taxlaw-2841	779	2	gaar	gaar	NOUN
taxlaw-2841	779	3	or	or	CCONJ
taxlaw-2841	779	4	not	not	PART
taxlaw-2841	779	5	to	to	PART
taxlaw-2841	779	6	gaar	gaar	VERB
taxlaw-2841	779	7	:	:	PUNCT
taxlaw-2841	779	8	that	that	PRON
taxlaw-2841	779	9	is	be	AUX
taxlaw-2841	779	10	the	the	DET
taxlaw-2841	779	11	question	question	NOUN
taxlaw-2841	779	12	:	:	PUNCT
taxlaw-2841	779	13	canadian	canadian	ADJ
taxlaw-2841	779	14	and	and	CCONJ
taxlaw-2841	779	15	australian	australian	ADJ
taxlaw-2841	779	16	attempts	attempt	NOUN
taxlaw-2841	779	17	to	to	PART
taxlaw-2841	779	18	combat	combat	VERB
taxlaw-2841	779	19	tax	tax	NOUN
taxlaw-2841	779	20	avoidance	avoidance	NOUN
taxlaw-2841	779	21	,	,	PUNCT
taxlaw-2841	779	22	36	36	NUM
taxlaw-2841	779	23	ottawa	ottawa	PROPN
taxlaw-2841	779	24	l.	l.	PROPN
taxlaw-2841	779	25	rev	rev	PROPN
taxlaw-2841	779	26	.	.	PROPN
taxlaw-2841	780	1	259	259	NUM
taxlaw-2841	780	2	-	-	SYM
taxlaw-2841	780	3	313	313	NUM
taxlaw-2841	780	4	(	(	PUNCT
taxlaw-2841	780	5	2004	2004	NUM
taxlaw-2841	780	6	-	-	SYM
taxlaw-2841	780	7	2005	2005	NUM
taxlaw-2841	780	8	)	)	PUNCT
taxlaw-2841	780	9	;	;	PUNCT
taxlaw-2841	780	10	susan	susan	PROPN
taxlaw-2841	780	11	morse	morse	PROPN
taxlaw-2841	780	12	,	,	PUNCT
taxlaw-2841	780	13	robert	robert	PROPN
taxlaw-2841	780	14	deutsch	deutsch	PROPN
taxlaw-2841	780	15	,	,	PUNCT
taxlaw-2841	780	16	tax	tax	NOUN
taxlaw-2841	780	17	anti	anti	NOUN
taxlaw-2841	780	18	avoidance	avoidance	NOUN
taxlaw-2841	780	19	law	law	NOUN
taxlaw-2841	780	20	in	in	ADP
taxlaw-2841	780	21	australia	australia	PROPN
taxlaw-2841	780	22	and	and	CCONJ
taxlaw-2841	780	23	the	the	DET
taxlaw-2841	780	24	united	united	PROPN
taxlaw-2841	780	25	states	states	PROPN
taxlaw-2841	780	26	,	,	PUNCT
taxlaw-2841	780	27	49	49	NUM
taxlaw-2841	780	28	int’l	int’l	NUM
taxlaw-2841	780	29	law	law	NOUN
taxlaw-2841	780	30	111	111	NUM
taxlaw-2841	780	31	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2807077	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2807077	PROPN
taxlaw-2841	781	1	[	[	X
taxlaw-2841	781	2	http://perma.cc/mj7k-ew3n	http://perma.cc/mj7k-ew3n	X
taxlaw-2841	781	3	]	]	X
taxlaw-2841	781	4	.	.	PUNCT
taxlaw-2841	781	5	151	151	NUM
taxlaw-2841	781	6	see	see	VERB
taxlaw-2841	781	7	assaf	assaf	PROPN
taxlaw-2841	781	8	likhovski	likhovski	PROPN
taxlaw-2841	781	9	,	,	PUNCT
taxlaw-2841	781	10	formalism	formalism	NOUN
taxlaw-2841	781	11	and	and	CCONJ
taxlaw-2841	781	12	israeli	israeli	ADJ
taxlaw-2841	781	13	anti	anti	ADJ
taxlaw-2841	781	14	-	-	ADJ
taxlaw-2841	781	15	avoidance	avoidance	ADJ
taxlaw-2841	781	16	doctrines	doctrine	NOUN
taxlaw-2841	781	17	in	in	ADP
taxlaw-2841	781	18	the	the	DET
taxlaw-2841	781	19	1950	1950	NUM
taxlaw-2841	781	20	’s	’s	NOUN
taxlaw-2841	781	21	and	and	CCONJ
taxlaw-2841	781	22	1960	1960	NUM
taxlaw-2841	781	23	’s	’s	NOUN
taxlaw-2841	781	24	in	in	ADP
taxlaw-2841	781	25	studies	study	NOUN
taxlaw-2841	781	26	in	in	ADP
taxlaw-2841	781	27	the	the	DET
taxlaw-2841	781	28	history	history	NOUN
taxlaw-2841	781	29	of	of	ADP
taxlaw-2841	781	30	tax	tax	NOUN
taxlaw-2841	781	31	law	law	NOUN
taxlaw-2841	781	32	339	339	NUM
taxlaw-2841	781	33	(	(	PUNCT
taxlaw-2841	781	34	2004	2004	NUM
taxlaw-2841	781	35	)	)	PUNCT
taxlaw-2841	781	36	.	.	PUNCT
taxlaw-2841	782	1	152	152	NUM
taxlaw-2841	782	2	see	see	VERB
taxlaw-2841	782	3	report	report	NOUN
taxlaw-2841	782	4	by	by	ADP
taxlaw-2841	782	5	graham	graham	PROPN
taxlaw-2841	782	6	aaronson	aaronson	PROPN
taxlaw-2841	782	7	qc	qc	PROPN
taxlaw-2841	782	8	,	,	PUNCT
taxlaw-2841	782	9	gaar	gaar	PROPN
taxlaw-2841	782	10	study	study	NOUN
taxlaw-2841	782	11	:	:	PUNCT
taxlaw-2841	782	12	a	a	DET
taxlaw-2841	782	13	study	study	NOUN
taxlaw-2841	782	14	to	to	PART
taxlaw-2841	782	15	consider	consider	VERB
taxlaw-2841	782	16	whether	whether	SCONJ
taxlaw-2841	782	17	a	a	DET
taxlaw-2841	782	18	general	general	ADJ
taxlaw-2841	782	19	antiavoidance	antiavoidance	NOUN
taxlaw-2841	782	20	rule	rule	NOUN
taxlaw-2841	782	21	should	should	AUX
taxlaw-2841	782	22	be	be	AUX
taxlaw-2841	782	23	introduced	introduce	VERB
taxlaw-2841	782	24	into	into	ADP
taxlaw-2841	782	25	the	the	DET
taxlaw-2841	782	26	uk	uk	PROPN
taxlaw-2841	782	27	tax	tax	NOUN
taxlaw-2841	782	28	system	system	NOUN
taxlaw-2841	782	29	(	(	PUNCT
taxlaw-2841	782	30	2011	2011	NUM
taxlaw-2841	782	31	)	)	PUNCT
taxlaw-2841	782	32	,	,	PUNCT
taxlaw-2841	782	33	http://webarchive.nationalarchives.gov.uk/20130605083650/http:/www.hmtreasury.gov.uk/d/gaar_final_report_111111.pdf	http://webarchive.nationalarchives.gov.uk/20130605083650/http:/www.hmtreasury.gov.uk/d/gaar_final_report_111111.pdf	X
taxlaw-2841	783	1	[	[	X
taxlaw-2841	783	2	http://perma.cc/wz5m-uksj	http://perma.cc/wz5m-uksj	X
taxlaw-2841	783	3	]	]	PUNCT
taxlaw-2841	783	4	;	;	PUNCT
taxlaw-2841	783	5	see	see	VERB
taxlaw-2841	783	6	also	also	ADV
taxlaw-2841	783	7	antoney	antoney	VERB
taxlaw-2841	783	8	seely	seely	ADV
taxlaw-2841	783	9	,	,	PUNCT
taxlaw-2841	783	10	tax	tax	NOUN
taxlaw-2841	783	11	avoidance	avoidance	NOUN
taxlaw-2841	783	12	:	:	PUNCT
taxlaw-2841	783	13	a	a	DET
taxlaw-2841	783	14	general	general	ADJ
taxlaw-2841	783	15	anti	anti	ADJ
taxlaw-2841	783	16	avoidance	avoidance	NOUN
taxlaw-2841	783	17	rule	rule	NOUN
taxlaw-2841	783	18	,	,	PUNCT
taxlaw-2841	783	19	house	house	NOUN
taxlaw-2841	783	20	of	of	ADP
taxlaw-2841	783	21	commons	commons	PROPN
taxlaw-2841	783	22	library	library	NOUN
taxlaw-2841	783	23	,	,	PUNCT
taxlaw-2841	783	24	briefing	brief	VERB
taxlaw-2841	783	25	paper	paper	NOUN
taxlaw-2841	783	26	number	number	NOUN
taxlaw-2841	783	27	06265	06265	NUM
taxlaw-2841	783	28	(	(	PUNCT
taxlaw-2841	783	29	may	may	PROPN
taxlaw-2841	783	30	13	13	NUM
taxlaw-2841	783	31	,	,	PUNCT
taxlaw-2841	783	32	2015	2015	NUM
taxlaw-2841	783	33	)	)	PUNCT
taxlaw-2841	783	34	,	,	PUNCT
taxlaw-2841	783	35	http://researchbriefings.parliament.uk/researchbriefing/summary/sn06265	http://researchbriefings.parliament.uk/researchbriefing/summary/sn06265	X
taxlaw-2841	783	36	[	[	X
taxlaw-2841	783	37	http://perma.cc/h2xw-4tdc	http://perma.cc/h2xw-4tdc	PROPN
taxlaw-2841	783	38	]	]	X
taxlaw-2841	783	39	;	;	PUNCT
taxlaw-2841	783	40	tax	tax	NOUN
taxlaw-2841	783	41	law	law	NOUN
taxlaw-2841	783	42	review	review	NOUN
taxlaw-2841	783	43	committee	committee	NOUN
taxlaw-2841	783	44	,	,	PUNCT
taxlaw-2841	783	45	tax	tax	NOUN
taxlaw-2841	783	46	avoidance	avoidance	NOUN
taxlaw-2841	783	47	(	(	PUNCT
taxlaw-2841	783	48	nov	nov	PROPN
taxlaw-2841	783	49	.	.	PROPN
taxlaw-2841	783	50	1997	1997	NUM
taxlaw-2841	783	51	)	)	PUNCT
taxlaw-2841	783	52	,	,	PUNCT
taxlaw-2841	783	53	http://www.ifs.org.uk/comms/comm64.pdf	http://www.ifs.org.uk/comms/comm64.pdf	NOUN
taxlaw-2841	784	1	[	[	X
taxlaw-2841	784	2	http://perma.cc/58mr-3xp6	http://perma.cc/58mr-3xp6	X
taxlaw-2841	784	3	]	]	PUNCT
taxlaw-2841	784	4	;	;	PUNCT
taxlaw-2841	784	5	trace	trace	NOUN
taxlaw-2841	784	6	bowler	bowler	NOUN
taxlaw-2841	784	7	,	,	PUNCT
taxlaw-2841	784	8	tax	tax	NOUN
taxlaw-2841	784	9	law	law	NOUN
taxlaw-2841	784	10	review	review	NOUN
taxlaw-2841	784	11	committee	committee	NOUN
taxlaw-2841	784	12	,	,	PUNCT
taxlaw-2841	784	13	countering	counter	VERB
taxlaw-2841	784	14	tax	tax	NOUN
taxlaw-2841	784	15	avoidance	avoidance	NOUN
taxlaw-2841	784	16	in	in	ADP
taxlaw-2841	784	17	the	the	DET
taxlaw-2841	784	18	uk	uk	PROPN
taxlaw-2841	784	19	:	:	PUNCT
taxlaw-2841	784	20	which	which	PRON
taxlaw-2841	784	21	way	way	NOUN
taxlaw-2841	784	22	forward	forward	ADV
taxlaw-2841	784	23	(	(	PUNCT
taxlaw-2841	784	24	feb	feb	PROPN
taxlaw-2841	784	25	.	.	PROPN
taxlaw-2841	784	26	2009	2009	NUM
taxlaw-2841	784	27	)	)	PUNCT
taxlaw-2841	784	28	.	.	PUNCT
taxlaw-2841	785	1	153	153	NUM
taxlaw-2841	785	2	see	see	VERB
taxlaw-2841	785	3	rosenblatt	rosenblatt	PROPN
taxlaw-2841	785	4	,	,	PUNCT
taxlaw-2841	785	5	paulo	paulo	PROPN
taxlaw-2841	785	6	,	,	PUNCT
taxlaw-2841	785	7	general	general	ADJ
taxlaw-2841	785	8	anti	anti	ADJ
taxlaw-2841	785	9	-	-	ADJ
taxlaw-2841	785	10	avoidance	avoidance	ADJ
taxlaw-2841	785	11	rules	rule	NOUN
taxlaw-2841	785	12	for	for	ADP
taxlaw-2841	785	13	major	major	ADJ
taxlaw-2841	785	14	developing	develop	VERB
taxlaw-2841	785	15	countries	country	NOUN
taxlaw-2841	785	16	(	(	PUNCT
taxlaw-2841	785	17	2015	2015	NUM
taxlaw-2841	785	18	)	)	PUNCT
taxlaw-2841	785	19	;	;	PUNCT
taxlaw-2841	785	20	mcmechan	mcmechan	PROPN
taxlaw-2841	785	21	,	,	PUNCT
taxlaw-2841	785	22	robert	robert	PROPN
taxlaw-2841	785	23	,	,	PUNCT
taxlaw-2841	785	24	economic	economic	ADJ
taxlaw-2841	785	25	substance	substance	NOUN
taxlaw-2841	785	26	and	and	CCONJ
taxlaw-2841	785	27	tax	tax	NOUN
taxlaw-2841	785	28	avoidance	avoidance	NOUN
taxlaw-2841	785	29	:	:	PUNCT
taxlaw-2841	785	30	an	an	DET
taxlaw-2841	785	31	international	international	ADJ
taxlaw-2841	785	32	perspective	perspective	NOUN
taxlaw-2841	785	33	,	,	PUNCT
taxlaw-2841	785	34	(	(	PUNCT
taxlaw-2841	785	35	2013	2013	NUM
taxlaw-2841	785	36	)	)	PUNCT
taxlaw-2841	785	37	;	;	PUNCT
taxlaw-2841	785	38	simpson	simpson	PROPN
taxlaw-2841	785	39	,	,	PUNCT
taxlaw-2841	785	40	edwin	edwin	PROPN
taxlaw-2841	785	41	and	and	CCONJ
taxlaw-2841	785	42	stewart	stewart	PROPN
taxlaw-2841	785	43	,	,	PUNCT
taxlaw-2841	785	44	miranda	miranda	PROPN
taxlaw-2841	785	45	,	,	PUNCT
taxlaw-2841	785	46	sham	sham	ADJ
taxlaw-2841	785	47	transactions	transaction	NOUN
taxlaw-2841	785	48	(	(	PUNCT
taxlaw-2841	785	49	2013	2013	NUM
taxlaw-2841	785	50	)	)	PUNCT
taxlaw-2841	785	51	;	;	PUNCT
taxlaw-2841	785	52	brown	brown	PROPN
taxlaw-2841	785	53	,	,	PUNCT
taxlaw-2841	785	54	keren	keren	PROPN
taxlaw-2841	785	55	,	,	PUNCT
taxlaw-2841	785	56	a	a	DET
taxlaw-2841	785	57	comparative	comparative	ADJ
taxlaw-2841	785	58	look	look	NOUN
taxlaw-2841	785	59	at	at	ADP
taxlaw-2841	785	60	regulation	regulation	NOUN
taxlaw-2841	785	61	of	of	ADP
taxlaw-2841	785	62	corporate	corporate	ADJ
taxlaw-2841	785	63	tax	tax	NOUN
taxlaw-2841	785	64	avoidance	avoidance	NOUN
taxlaw-2841	785	65	,	,	PUNCT
taxlaw-2841	785	66	(	(	PUNCT
taxlaw-2841	785	67	2012	2012	NUM
taxlaw-2841	785	68	)	)	PUNCT
taxlaw-2841	785	69	.	.	PUNCT
taxlaw-2841	786	1	154	154	NUM
taxlaw-2841	786	2	the	the	DET
taxlaw-2841	786	3	literature	literature	NOUN
taxlaw-2841	786	4	on	on	ADP
taxlaw-2841	786	5	the	the	DET
taxlaw-2841	786	6	canadian	canadian	ADJ
taxlaw-2841	786	7	gaar	gaar	NOUN
taxlaw-2841	786	8	is	be	AUX
taxlaw-2841	786	9	very	very	ADV
taxlaw-2841	786	10	rich	rich	ADJ
taxlaw-2841	786	11	and	and	CCONJ
taxlaw-2841	786	12	includes	include	VERB
taxlaw-2841	786	13	for	for	ADP
taxlaw-2841	786	14	example	example	NOUN
taxlaw-2841	786	15	:	:	PUNCT
taxlaw-2841	786	16	david	david	PROPN
taxlaw-2841	786	17	g.	g.	PROPN
taxlaw-2841	786	18	duff	duff	PROPN
taxlaw-2841	786	19	and	and	CCONJ
taxlaw-2841	786	20	harry	harry	PROPN
taxlaw-2841	786	21	erlichman	erlichman	PROPN
taxlaw-2841	786	22	,	,	PUNCT
taxlaw-2841	786	23	eds	eds	PROPN
taxlaw-2841	786	24	.	.	PROPN
taxlaw-2841	786	25	,	,	PUNCT
taxlaw-2841	786	26	tax	tax	NOUN
taxlaw-2841	786	27	avoidance	avoidance	NOUN
taxlaw-2841	786	28	in	in	ADP
taxlaw-2841	786	29	canada	canada	PROPN
taxlaw-2841	786	30	after	after	ADP
taxlaw-2841	786	31	canada	canada	PROPN
taxlaw-2841	786	32	trustco	trustco	PROPN
taxlaw-2841	786	33	and	and	CCONJ
taxlaw-2841	786	34	mathew	mathew	PROPN
taxlaw-2841	786	35	(	(	PUNCT
taxlaw-2841	786	36	2007	2007	NUM
taxlaw-2841	786	37	)	)	PUNCT
taxlaw-2841	786	38	;	;	PUNCT
taxlaw-2841	786	39	nathalie	nathalie	PROPN
taxlaw-2841	786	40	goyette	goyette	PROPN
taxlaw-2841	786	41	,	,	PUNCT
taxlaw-2841	786	42	countering	counter	VERB
taxlaw-2841	786	43	tax	tax	NOUN
taxlaw-2841	786	44	treaty	treaty	NOUN
taxlaw-2841	786	45	abuses	abuse	NOUN
taxlaw-2841	786	46	:	:	PUNCT
taxlaw-2841	786	47	a	a	DET
taxlaw-2841	786	48	canadian	canadian	ADJ
taxlaw-2841	786	49	perspective	perspective	NOUN
taxlaw-2841	786	50	on	on	ADP
taxlaw-2841	786	51	an	an	DET
taxlaw-2841	786	52	international	international	ADJ
taxlaw-2841	786	53	issue	issue	NOUN
taxlaw-2841	786	54	(	(	PUNCT
taxlaw-2841	786	55	1999	1999	NUM
taxlaw-2841	786	56	)	)	PUNCT
taxlaw-2841	786	57	;	;	PUNCT
taxlaw-2841	786	58	william	william	PROPN
taxlaw-2841	786	59	i.	i.	PROPN
taxlaw-2841	786	60	innes	innes	PROPN
taxlaw-2841	786	61	,	,	PUNCT
taxlaw-2841	786	62	patrick	patrick	PROPN
taxlaw-2841	786	63	j.	j.	PROPN
taxlaw-2841	786	64	boyle	boyle	PROPN
taxlaw-2841	786	65	,	,	PUNCT
taxlaw-2841	786	66	and	and	CCONJ
taxlaw-2841	786	67	joel	joel	PROPN
taxlaw-2841	786	68	a.	a.	PROPN
taxlaw-2841	786	69	nitikman	nitikman	PROPN
taxlaw-2841	786	70	,	,	PUNCT
taxlaw-2841	786	71	the	the	DET
taxlaw-2841	786	72	essential	essential	ADJ
taxlaw-2841	786	73	gaar	gaar	NOUN
taxlaw-2841	786	74	manual	manual	ADJ
taxlaw-2841	786	75	policies	policy	NOUN
taxlaw-2841	786	76	,	,	PUNCT
taxlaw-2841	786	77	principles	principle	NOUN
taxlaw-2841	786	78	and	and	CCONJ
taxlaw-2841	786	79	procedures	procedure	NOUN
taxlaw-2841	786	80	(	(	PUNCT
taxlaw-2841	786	81	2006	2006	NUM
taxlaw-2841	786	82	)	)	PUNCT
taxlaw-2841	786	83	;	;	PUNCT
taxlaw-2841	786	84	david	david	PROPN
taxlaw-2841	786	85	dodge	dodge	PROPN
taxlaw-2841	786	86	,	,	PUNCT
taxlaw-2841	786	87	a	a	DET
taxlaw-2841	786	88	new	new	ADJ
taxlaw-2841	786	89	and	and	CCONJ
taxlaw-2841	786	90	more	more	ADV
taxlaw-2841	786	91	coherent	coherent	ADJ
taxlaw-2841	786	92	approach	approach	NOUN
taxlaw-2841	786	93	to	to	ADP
taxlaw-2841	786	94	tax	tax	NOUN
taxlaw-2841	786	95	avoidance	avoidance	NOUN
taxlaw-2841	786	96	,	,	PUNCT
taxlaw-2841	786	97	36(1	36(1	NUM
taxlaw-2841	786	98	)	)	PUNCT
taxlaw-2841	786	99	can	can	AUX
taxlaw-2841	786	100	.	.	PUNCT
taxlaw-2841	787	1	tax	tax	NOUN
taxlaw-2841	787	2	j.	j.	PROPN
taxlaw-2841	787	3	1	1	PROPN
taxlaw-2841	787	4	-	-	SYM
taxlaw-2841	787	5	22	22	NUM
taxlaw-2841	787	6	(	(	PUNCT
taxlaw-2841	787	7	1988	1988	NUM
taxlaw-2841	787	8	)	)	PUNCT
taxlaw-2841	787	9	;	;	PUNCT
taxlaw-2841	787	10	brian	brian	PROPN
taxlaw-2841	787	11	j.	j.	PROPN
taxlaw-2841	787	12	arnold	arnold	PROPN
taxlaw-2841	787	13	and	and	CCONJ
taxlaw-2841	787	14	james	james	PROPN
taxlaw-2841	787	15	r.	r.	PROPN
taxlaw-2841	787	16	wilson	wilson	PROPN
taxlaw-2841	787	17	,	,	PUNCT
taxlaw-2841	787	18	the	the	DET
taxlaw-2841	787	19	general	general	ADJ
taxlaw-2841	787	20	anti	anti	ADJ
taxlaw-2841	787	21	avoidance	avoidance	NOUN
taxlaw-2841	787	22	rule	rule	NOUN
taxlaw-2841	787	23	—	—	PUNCT
taxlaw-2841	787	24	part	part	NOUN
taxlaw-2841	787	25	1	1	NUM
taxlaw-2841	787	26	,	,	PUNCT
taxlaw-2841	787	27	36(4	36(4	NUM
taxlaw-2841	787	28	)	)	PUNCT
taxlaw-2841	787	29	can	can	AUX
taxlaw-2841	787	30	.	.	PUNCT
taxlaw-2841	788	1	tax	tax	NOUN
taxlaw-2841	788	2	j.	j.	PROPN
taxlaw-2841	788	3	829	829	NUM
taxlaw-2841	788	4	-	-	SYM
taxlaw-2841	788	5	87	87	NUM
taxlaw-2841	788	6	(	(	PUNCT
taxlaw-2841	788	7	1988	1988	NUM
taxlaw-2841	788	8	)	)	PUNCT
taxlaw-2841	788	9	;	;	PUNCT
taxlaw-2841	788	10	brian	brian	PROPN
taxlaw-2841	788	11	j.	j.	PROPN
taxlaw-2841	788	12	arnold	arnold	PROPN
taxlaw-2841	788	13	and	and	CCONJ
taxlaw-2841	788	14	james	james	PROPN
taxlaw-2841	788	15	r.	r.	PROPN
taxlaw-2841	788	16	wilson	wilson	PROPN
taxlaw-2841	788	17	,	,	PUNCT
taxlaw-2841	788	18	the	the	DET
taxlaw-2841	788	19	general	general	ADJ
taxlaw-2841	788	20	antiavoidance	antiavoidance	NOUN
taxlaw-2841	788	21	rule	rule	NOUN
taxlaw-2841	788	22	—	—	PUNCT
taxlaw-2841	788	23	part	part	NOUN
taxlaw-2841	788	24	2	2	NUM
taxlaw-2841	788	25	,	,	PUNCT
taxlaw-2841	788	26	36:5	36:5	NUM
taxlaw-2841	788	27	can	can	NOUN
taxlaw-2841	788	28	.	.	PUNCT
taxlaw-2841	789	1	tax	tax	NOUN
taxlaw-2841	789	2	j.	j.	PROPN
taxlaw-2841	789	3	1123	1123	NUM
taxlaw-2841	789	4	-	-	SYM
taxlaw-2841	789	5	85	85	NUM
taxlaw-2841	789	6	(	(	PUNCT
taxlaw-2841	789	7	1988	1988	NUM
taxlaw-2841	789	8	)	)	PUNCT
taxlaw-2841	789	9	;	;	PUNCT
taxlaw-2841	789	10	and	and	CCONJ
taxlaw-2841	789	11	john	john	PROPN
taxlaw-2841	789	12	r.	r.	PROPN
taxlaw-2841	789	13	owen	owen	PROPN
taxlaw-2841	789	14	,	,	PUNCT
taxlaw-2841	789	15	statutory	statutory	ADJ
taxlaw-2841	789	16	interpretation	interpretation	NOUN
taxlaw-2841	789	17	and	and	CCONJ
taxlaw-2841	789	18	the	the	DET
taxlaw-2841	789	19	general	general	ADJ
taxlaw-2841	789	20	anti	anti	ADJ
taxlaw-2841	789	21	-	-	ADJ
taxlaw-2841	789	22	avoidance	avoidance	ADJ
taxlaw-2841	789	23	rule	rule	NOUN
taxlaw-2841	789	24	:	:	PUNCT
taxlaw-2841	789	25	a	a	DET
taxlaw-2841	789	26	practitioner	practitioner	NOUN
taxlaw-2841	789	27	’s	’s	PART
taxlaw-2841	789	28	perspective	perspective	NOUN
taxlaw-2841	789	29	,	,	PUNCT
taxlaw-2841	789	30	46(2	46(2	NOUN
taxlaw-2841	789	31	)	)	PUNCT
taxlaw-2841	789	32	can	can	AUX
taxlaw-2841	789	33	.	.	PUNCT
taxlaw-2841	790	1	tax	tax	NOUN
taxlaw-2841	790	2	j.	j.	PROPN
taxlaw-2841	790	3	233	233	NUM
taxlaw-2841	790	4	-	-	SYM
taxlaw-2841	790	5	73	73	NUM
taxlaw-2841	790	6	(	(	PUNCT
taxlaw-2841	790	7	1998	1998	NUM
taxlaw-2841	790	8	)	)	PUNCT
taxlaw-2841	790	9	;	;	PUNCT
taxlaw-2841	790	10	brian	brian	PROPN
taxlaw-2841	790	11	j.	j.	PROPN
taxlaw-2841	790	12	arnold	arnold	PROPN
taxlaw-2841	790	13	,	,	PUNCT
taxlaw-2841	790	14	policy	policy	NOUN
taxlaw-2841	790	15	forum	forum	NOUN
taxlaw-2841	790	16	:	:	PUNCT
taxlaw-2841	790	17	confusion	confusion	NOUN
taxlaw-2841	790	18	worse	worse	ADV
taxlaw-2841	790	19	confounded	confound	VERB
taxlaw-2841	790	20	—	—	PUNCT
taxlaw-2841	790	21	the	the	DET
taxlaw-2841	790	22	supreme	supreme	PROPN
taxlaw-2841	790	23	court	court	PROPN
taxlaw-2841	790	24	’s	’s	PART
taxlaw-2841	790	25	gaar	gaar	NOUN
taxlaw-2841	790	26	decisions	decision	NOUN
taxlaw-2841	790	27	,	,	PUNCT
taxlaw-2841	790	28	54(1	54(1	NUM
taxlaw-2841	790	29	)	)	PUNCT
taxlaw-2841	790	30	can	can	AUX
taxlaw-2841	790	31	.	.	PUNCT
taxlaw-2841	791	1	tax	tax	NOUN
taxlaw-2841	791	2	j.	j.	PROPN
taxlaw-2841	791	3	167	167	NUM
taxlaw-2841	791	4	-	-	SYM
taxlaw-2841	791	5	209	209	NUM
taxlaw-2841	791	6	(	(	PUNCT
taxlaw-2841	791	7	2006	2006	NUM
taxlaw-2841	791	8	)	)	PUNCT
taxlaw-2841	791	9	;	;	PUNCT
taxlaw-2841	791	10	brian	brian	PROPN
taxlaw-2841	791	11	kearl	kearl	PROPN
taxlaw-2841	791	12	and	and	CCONJ
taxlaw-2841	791	13	bruce	bruce	PROPN
taxlaw-2841	791	14	lemons	lemon	NOUN
taxlaw-2841	791	15	,	,	PUNCT
taxlaw-2841	791	16	gaar	gaar	NOUN
taxlaw-2841	791	17	in	in	ADP
taxlaw-2841	791	18	the	the	DET
taxlaw-2841	791	19	tax	tax	NOUN
taxlaw-2841	791	20	court	court	NOUN
taxlaw-2841	791	21	after	after	ADP
taxlaw-2841	791	22	canada	canada	PROPN
taxlaw-2841	791	23	trustco	trustco	PROPN
taxlaw-2841	791	24	:	:	PUNCT
taxlaw-2841	791	25	a	a	DET
taxlaw-2841	791	26	practitioner	practitioner	NOUN
taxlaw-2841	791	27	’s	’s	PART
taxlaw-2841	791	28	guide	guide	NOUN
taxlaw-2841	791	29	55(4	55(4	NUM
taxlaw-2841	791	30	)	)	PUNCT
taxlaw-2841	791	31	can	can	AUX
taxlaw-2841	791	32	.	.	PUNCT
taxlaw-2841	792	1	tax	tax	NOUN
taxlaw-2841	792	2	j.	j.	PROPN
taxlaw-2841	792	3	745	745	NUM
taxlaw-2841	792	4	-	-	SYM
taxlaw-2841	792	5	76	76	NUM
taxlaw-2841	792	6	(	(	PUNCT
taxlaw-2841	792	7	2007	2007	NUM
taxlaw-2841	792	8	)	)	PUNCT
taxlaw-2841	792	9	.	.	PUNCT
taxlaw-2841	793	1	155	155	NUM
taxlaw-2841	793	2	see	see	VERB
taxlaw-2841	793	3	jinyan	jinyan	PROPN
taxlaw-2841	793	4	li	li	PROPN
taxlaw-2841	793	5	“	"	PUNCT
taxlaw-2841	793	6	economic	economic	ADJ
taxlaw-2841	793	7	substance	substance	NOUN
taxlaw-2841	793	8	”	"	PUNCT
taxlaw-2841	793	9	:	:	PUNCT
taxlaw-2841	793	10	drawing	draw	VERB
taxlaw-2841	793	11	the	the	DET
taxlaw-2841	793	12	line	line	NOUN
taxlaw-2841	793	13	between	between	ADP
taxlaw-2841	793	14	legitimate	legitimate	ADJ
taxlaw-2841	793	15	tax	tax	NOUN
taxlaw-2841	793	16	minimization	minimization	NOUN
taxlaw-2841	793	17	and	and	CCONJ
taxlaw-2841	793	18	abusive	abusive	ADJ
taxlaw-2841	793	19	tax	tax	NOUN
taxlaw-2841	793	20	avoidance	avoidance	NOUN
taxlaw-2841	793	21	,	,	PUNCT
taxlaw-2841	793	22	54(1	54(1	NUM
taxlaw-2841	793	23	)	)	PUNCT
taxlaw-2841	793	24	can	can	AUX
taxlaw-2841	793	25	.	.	PUNCT
taxlaw-2841	794	1	tax	tax	NOUN
taxlaw-2841	794	2	j.	j.	PROPN
taxlaw-2841	794	3	23	23	NUM
taxlaw-2841	794	4	(	(	PUNCT
taxlaw-2841	794	5	2006	2006	NUM
taxlaw-2841	794	6	)	)	PUNCT
taxlaw-2841	794	7	;	;	PUNCT
taxlaw-2841	794	8	brian	brian	PROPN
taxlaw-2841	794	9	arnold	arnold	PROPN
taxlaw-2841	794	10	,	,	PUNCT
taxlaw-2841	794	11	the	the	DET
taxlaw-2841	794	12	long	long	ADJ
taxlaw-2841	794	13	,	,	PUNCT
taxlaw-2841	794	14	slow	slow	ADJ
taxlaw-2841	794	15	,	,	PUNCT
taxlaw-2841	794	16	steady	steady	ADJ
taxlaw-2841	794	17	demise	demise	NOUN
taxlaw-2841	794	18	of	of	ADP
taxlaw-2841	794	19	the	the	DET
taxlaw-2841	794	20	general	general	ADJ
taxlaw-2841	794	21	anti	anti	ADJ
taxlaw-2841	794	22	-	-	ADJ
taxlaw-2841	794	23	avoidance	avoidance	ADJ
taxlaw-2841	794	24	rule	rule	NOUN
taxlaw-2841	794	25	,	,	PUNCT
taxlaw-2841	794	26	52	52	NUM
taxlaw-2841	794	27	can	can	NOUN
taxlaw-2841	794	28	.	.	PUNCT
taxlaw-2841	795	1	tax	tax	NOUN
taxlaw-2841	795	2	j.	j.	PROPN
taxlaw-2841	795	3	488	488	NUM
taxlaw-2841	795	4	(	(	PUNCT
taxlaw-2841	795	5	2004	2004	NUM
taxlaw-2841	795	6	)	)	PUNCT
taxlaw-2841	795	7	.	.	PUNCT
taxlaw-2841	796	1	42	42	NUM
taxlaw-2841	796	2	columbia	columbia	PROPN
taxlaw-2841	796	3	journal	journal	PROPN
taxlaw-2841	796	4	of	of	ADP
taxlaw-2841	796	5	tax	tax	NOUN
taxlaw-2841	796	6	law	law	NOUN
taxlaw-2841	796	7	[	[	X
taxlaw-2841	796	8	vol.8:5	vol.8:5	NOUN
taxlaw-2841	796	9	decisions	decision	NOUN
taxlaw-2841	796	10	;	;	PUNCT
taxlaw-2841	796	11	in	in	ADP
taxlaw-2841	796	12	particular	particular	ADJ
taxlaw-2841	796	13	,	,	PUNCT
taxlaw-2841	796	14	judicial	judicial	ADJ
taxlaw-2841	796	15	decision	decision	NOUN
taxlaw-2841	796	16	making	make	VERB
taxlaw-2841	796	17	in	in	ADP
taxlaw-2841	796	18	gaar	gaar	NOUN
taxlaw-2841	796	19	cases	case	NOUN
taxlaw-2841	796	20	appears	appear	VERB
taxlaw-2841	796	21	to	to	PART
taxlaw-2841	796	22	have	have	AUX
taxlaw-2841	796	23	been	be	AUX
taxlaw-2841	796	24	influenced	influence	VERB
taxlaw-2841	796	25	by	by	ADP
taxlaw-2841	796	26	the	the	DET
taxlaw-2841	796	27	judge	judge	NOUN
taxlaw-2841	796	28	’s	’s	PART
taxlaw-2841	796	29	attributes	attribute	NOUN
taxlaw-2841	796	30	,	,	PUNCT
taxlaw-2841	796	31	including	include	VERB
taxlaw-2841	796	32	experience	experience	NOUN
taxlaw-2841	796	33	on	on	ADP
taxlaw-2841	796	34	the	the	DET
taxlaw-2841	796	35	tax	tax	NOUN
taxlaw-2841	796	36	court	court	NOUN
taxlaw-2841	796	37	,	,	PUNCT
taxlaw-2841	796	38	gender	gender	NOUN
taxlaw-2841	796	39	,	,	PUNCT
taxlaw-2841	796	40	pre	pre	ADJ
taxlaw-2841	796	41	appointment	appointment	NOUN
taxlaw-2841	796	42	experience	experience	NOUN
taxlaw-2841	796	43	,	,	PUNCT
taxlaw-2841	796	44	and	and	CCONJ
taxlaw-2841	796	45	regional	regional	ADJ
taxlaw-2841	796	46	ties	tie	NOUN
taxlaw-2841	796	47	.	.	PUNCT
taxlaw-2841	797	1	”156	”156	NOUN
taxlaw-2841	798	1	the	the	DET
taxlaw-2841	798	2	uk	uk	PROPN
taxlaw-2841	798	3	law	law	NOUN
taxlaw-2841	798	4	changed	change	VERB
taxlaw-2841	798	5	dramatically	dramatically	ADV
taxlaw-2841	798	6	upon	upon	SCONJ
taxlaw-2841	798	7	the	the	DET
taxlaw-2841	798	8	enactment	enactment	NOUN
taxlaw-2841	798	9	of	of	ADP
taxlaw-2841	798	10	general	general	ADJ
taxlaw-2841	798	11	anti	anti	ADJ
taxlaw-2841	798	12	abusive	abusive	ADJ
taxlaw-2841	798	13	rule	rule	NOUN
taxlaw-2841	798	14	in	in	ADP
taxlaw-2841	798	15	the	the	DET
taxlaw-2841	798	16	finance	finance	NOUN
taxlaw-2841	798	17	act	act	NOUN
taxlaw-2841	798	18	of	of	ADP
taxlaw-2841	798	19	2013.157	2013.157	NOUN
taxlaw-2841	798	20	the	the	DET
taxlaw-2841	798	21	adoption	adoption	NOUN
taxlaw-2841	798	22	of	of	ADP
taxlaw-2841	798	23	a	a	DET
taxlaw-2841	798	24	gaar	gaar	NOUN
taxlaw-2841	798	25	in	in	ADP
taxlaw-2841	798	26	the	the	DET
taxlaw-2841	798	27	uk	uk	PROPN
taxlaw-2841	798	28	was	be	AUX
taxlaw-2841	798	29	based	base	VERB
taxlaw-2841	798	30	on	on	ADP
taxlaw-2841	798	31	the	the	DET
taxlaw-2841	798	32	recommendations	recommendation	NOUN
taxlaw-2841	798	33	of	of	ADP
taxlaw-2841	798	34	the	the	DET
taxlaw-2841	798	35	aaronson	aaronson	NOUN
taxlaw-2841	798	36	committee.158	committee.158	PROPN
taxlaw-2841	798	37	leading	lead	VERB
taxlaw-2841	798	38	tax	tax	NOUN
taxlaw-2841	798	39	scholars	scholar	NOUN
taxlaw-2841	798	40	and	and	CCONJ
taxlaw-2841	798	41	economists	economist	NOUN
taxlaw-2841	798	42	in	in	ADP
taxlaw-2841	798	43	the	the	DET
taxlaw-2841	798	44	uk	uk	PROPN
taxlaw-2841	798	45	have	have	AUX
taxlaw-2841	798	46	supported	support	VERB
taxlaw-2841	798	47	gaar	gaar	NOUN
taxlaw-2841	798	48	for	for	ADP
taxlaw-2841	798	49	many	many	ADJ
taxlaw-2841	798	50	years.159	years.159	PROPN
taxlaw-2841	798	51	this	this	DET
taxlaw-2841	798	52	new	new	ADJ
taxlaw-2841	798	53	gaar	gaar	NOUN
taxlaw-2841	798	54	counteracts	counteract	VERB
taxlaw-2841	798	55	“	"	PUNCT
taxlaw-2841	798	56	abusive	abusive	ADJ
taxlaw-2841	798	57	tax	tax	NOUN
taxlaw-2841	798	58	arrangements	arrangement	NOUN
taxlaw-2841	798	59	”	"	PUNCT
taxlaw-2841	798	60	which	which	PRON
taxlaw-2841	798	61	is	be	AUX
taxlaw-2841	798	62	defined	define	VERB
taxlaw-2841	798	63	based	base	VERB
taxlaw-2841	798	64	on	on	ADP
taxlaw-2841	798	65	the	the	DET
taxlaw-2841	798	66	purpose	purpose	NOUN
taxlaw-2841	798	67	of	of	ADP
taxlaw-2841	798	68	the	the	DET
taxlaw-2841	798	69	arrangement	arrangement	NOUN
taxlaw-2841	798	70	and	and	CCONJ
taxlaw-2841	798	71	its	its	PRON
taxlaw-2841	798	72	reasonable	reasonable	ADJ
taxlaw-2841	798	73	course	course	NOUN
taxlaw-2841	798	74	of	of	ADP
taxlaw-2841	798	75	action.160	action.160	VERB
taxlaw-2841	798	76	this	this	DET
taxlaw-2841	798	77	shift	shift	NOUN
taxlaw-2841	798	78	in	in	ADP
taxlaw-2841	798	79	the	the	DET
taxlaw-2841	798	80	uk	uk	PROPN
taxlaw-2841	798	81	from	from	ADP
taxlaw-2841	798	82	judicial	judicial	ADJ
taxlaw-2841	798	83	doctrines	doctrine	NOUN
taxlaw-2841	798	84	to	to	ADP
taxlaw-2841	798	85	a	a	DET
taxlaw-2841	798	86	statutory	statutory	ADJ
taxlaw-2841	798	87	gaar	gaar	NOUN
taxlaw-2841	798	88	is	be	AUX
taxlaw-2841	798	89	extremely	extremely	ADV
taxlaw-2841	798	90	important	important	ADJ
taxlaw-2841	798	91	because	because	SCONJ
taxlaw-2841	798	92	the	the	DET
taxlaw-2841	798	93	shift	shift	NOUN
taxlaw-2841	798	94	was	be	AUX
taxlaw-2841	798	95	made	make	VERB
taxlaw-2841	798	96	after	after	ADP
taxlaw-2841	798	97	years	year	NOUN
taxlaw-2841	798	98	of	of	ADP
taxlaw-2841	798	99	experience	experience	NOUN
taxlaw-2841	798	100	with	with	ADP
taxlaw-2841	798	101	using	use	VERB
taxlaw-2841	798	102	specific	specific	ADJ
taxlaw-2841	798	103	anti	anti	ADJ
taxlaw-2841	798	104	-	-	ADJ
taxlaw-2841	798	105	avoidance	avoidance	ADJ
taxlaw-2841	798	106	rules	rule	NOUN
taxlaw-2841	798	107	and	and	CCONJ
taxlaw-2841	798	108	disclosure	disclosure	NOUN
taxlaw-2841	798	109	rules	rule	NOUN
taxlaw-2841	798	110	as	as	ADP
taxlaw-2841	798	111	instruments	instrument	NOUN
taxlaw-2841	798	112	in	in	ADP
taxlaw-2841	798	113	combating	combat	VERB
taxlaw-2841	798	114	tax	tax	NOUN
taxlaw-2841	798	115	avoidance.161	avoidance.161	ADP
taxlaw-2841	798	116	the	the	DET
taxlaw-2841	798	117	uk	uk	PROPN
taxlaw-2841	798	118	experience	experience	NOUN
taxlaw-2841	798	119	can	can	AUX
taxlaw-2841	798	120	serve	serve	VERB
taxlaw-2841	798	121	as	as	ADP
taxlaw-2841	798	122	a	a	DET
taxlaw-2841	798	123	valuable	valuable	ADJ
taxlaw-2841	798	124	model	model	NOUN
taxlaw-2841	798	125	for	for	ADP
taxlaw-2841	798	126	the	the	DET
taxlaw-2841	798	127	adoption	adoption	NOUN
taxlaw-2841	798	128	of	of	ADP
taxlaw-2841	798	129	a	a	DET
taxlaw-2841	798	130	gaar	gaar	NOUN
taxlaw-2841	798	131	in	in	ADP
taxlaw-2841	798	132	the	the	DET
taxlaw-2841	798	133	united	united	PROPN
taxlaw-2841	798	134	states	states	PROPN
taxlaw-2841	798	135	.	.	PUNCT
taxlaw-2841	799	1	this	this	PRON
taxlaw-2841	799	2	is	be	AUX
taxlaw-2841	799	3	exactly	exactly	ADV
taxlaw-2841	799	4	the	the	DET
taxlaw-2841	799	5	argument	argument	NOUN
taxlaw-2841	799	6	that	that	SCONJ
taxlaw-2841	799	7	i	i	PRON
taxlaw-2841	799	8	am	be	AUX
taxlaw-2841	799	9	making	make	VERB
taxlaw-2841	799	10	here	here	ADV
taxlaw-2841	799	11	.	.	PUNCT
taxlaw-2841	800	1	the	the	DET
taxlaw-2841	800	2	uk	uk	PROPN
taxlaw-2841	800	3	and	and	CCONJ
taxlaw-2841	800	4	other	other	ADJ
taxlaw-2841	800	5	jurisdictions	jurisdiction	NOUN
taxlaw-2841	800	6	’	'	PUNCT
taxlaw-2841	800	7	experiences	experience	NOUN
taxlaw-2841	800	8	prove	prove	VERB
taxlaw-2841	800	9	that	that	SCONJ
taxlaw-2841	800	10	there	there	PRON
taxlaw-2841	800	11	is	be	VERB
taxlaw-2841	800	12	additional	additional	ADJ
taxlaw-2841	800	13	value	value	NOUN
taxlaw-2841	800	14	in	in	ADP
taxlaw-2841	800	15	codifying	codify	VERB
taxlaw-2841	800	16	general	general	ADJ
taxlaw-2841	800	17	anti	anti	ADJ
taxlaw-2841	800	18	156	156	NUM
taxlaw-2841	800	19	see	see	VERB
taxlaw-2841	800	20	jinyan	jinyan	PROPN
taxlaw-2841	800	21	li	li	PROPN
taxlaw-2841	800	22	,	,	PUNCT
taxlaw-2841	800	23	thaddeus	thaddeus	PROPN
taxlaw-2841	800	24	hwong	hwong	PROPN
taxlaw-2841	800	25	,	,	PUNCT
taxlaw-2841	800	26	gaar	gaar	NOUN
taxlaw-2841	800	27	in	in	ADP
taxlaw-2841	800	28	action	action	NOUN
taxlaw-2841	800	29	:	:	PUNCT
taxlaw-2841	800	30	an	an	DET
taxlaw-2841	800	31	empirical	empirical	ADJ
taxlaw-2841	800	32	exploration	exploration	NOUN
taxlaw-2841	800	33	of	of	ADP
taxlaw-2841	800	34	tax	tax	NOUN
taxlaw-2841	800	35	court	court	NOUN
taxlaw-2841	800	36	of	of	ADP
taxlaw-2841	800	37	canada	canada	PROPN
taxlaw-2841	800	38	cases	case	NOUN
taxlaw-2841	800	39	(	(	PUNCT
taxlaw-2841	800	40	1997	1997	NUM
taxlaw-2841	800	41	-	-	SYM
taxlaw-2841	800	42	2009	2009	NUM
taxlaw-2841	800	43	)	)	PUNCT
taxlaw-2841	800	44	and	and	CCONJ
taxlaw-2841	800	45	judicial	judicial	ADJ
taxlaw-2841	800	46	decision	decision	NOUN
taxlaw-2841	800	47	making	making	NOUN
taxlaw-2841	800	48	,	,	PUNCT
taxlaw-2841	800	49	61	61	NUM
taxlaw-2841	800	50	can	can	NOUN
taxlaw-2841	800	51	.	.	PUNCT
taxlaw-2841	801	1	tax	tax	NOUN
taxlaw-2841	801	2	j.	j.	PROPN
taxlaw-2841	801	3	321	321	NUM
taxlaw-2841	801	4	(	(	PUNCT
taxlaw-2841	801	5	2013	2013	NUM
taxlaw-2841	801	6	)	)	PUNCT
taxlaw-2841	801	7	.	.	PUNCT
taxlaw-2841	802	1	157	157	NUM
taxlaw-2841	802	2	see	see	VERB
taxlaw-2841	802	3	tax	tax	NOUN
taxlaw-2841	802	4	avoidance	avoidance	NOUN
taxlaw-2841	802	5	:	:	PUNCT
taxlaw-2841	802	6	a	a	DET
taxlaw-2841	802	7	general	general	ADJ
taxlaw-2841	802	8	anti	anti	ADJ
taxlaw-2841	802	9	-	-	ADJ
taxlaw-2841	802	10	abuse	abuse	ADJ
taxlaw-2841	802	11	rule	rule	NOUN
taxlaw-2841	802	12	,	,	PUNCT
taxlaw-2841	802	13	house	house	NOUN
taxlaw-2841	802	14	of	of	ADP
taxlaw-2841	802	15	commons	commons	PROPN
taxlaw-2841	802	16	library	library	NOUN
taxlaw-2841	802	17	,	,	PUNCT
taxlaw-2841	802	18	parliament.uk	parliament.uk	PROPN
taxlaw-2841	802	19	(	(	PUNCT
taxlaw-2841	802	20	apr	apr	NOUN
taxlaw-2841	802	21	.	.	PROPN
taxlaw-2841	802	22	2016	2016	NUM
taxlaw-2841	802	23	)	)	PUNCT
taxlaw-2841	802	24	,	,	PUNCT
taxlaw-2841	802	25	http://researchbriefings.parliament.uk/researchbriefing/summary/sn06265	http://researchbriefings.parliament.uk/researchbriefing/summary/sn06265	X
taxlaw-2841	802	26	[	[	X
taxlaw-2841	802	27	http://perma.cc/akq6-8bz3	http://perma.cc/akq6-8bz3	PROPN
taxlaw-2841	802	28	]	]	X
taxlaw-2841	802	29	.	.	PUNCT
taxlaw-2841	803	1	158	158	NUM
taxlaw-2841	803	2	see	see	VERB
taxlaw-2841	803	3	report	report	NOUN
taxlaw-2841	803	4	by	by	ADP
taxlaw-2841	803	5	graham	graham	PROPN
taxlaw-2841	803	6	aaronson	aaronson	PROPN
taxlaw-2841	803	7	qc	qc	PROPN
taxlaw-2841	803	8	,	,	PUNCT
taxlaw-2841	803	9	gaar	gaar	PROPN
taxlaw-2841	803	10	study	study	NOUN
taxlaw-2841	803	11	:	:	PUNCT
taxlaw-2841	803	12	a	a	DET
taxlaw-2841	803	13	study	study	NOUN
taxlaw-2841	803	14	to	to	PART
taxlaw-2841	803	15	consider	consider	VERB
taxlaw-2841	803	16	whether	whether	SCONJ
taxlaw-2841	803	17	a	a	DET
taxlaw-2841	803	18	general	general	ADJ
taxlaw-2841	803	19	anti	anti	ADJ
taxlaw-2841	803	20	avoidance	avoidance	NOUN
taxlaw-2841	803	21	rule	rule	NOUN
taxlaw-2841	803	22	should	should	AUX
taxlaw-2841	803	23	be	be	AUX
taxlaw-2841	803	24	introduced	introduce	VERB
taxlaw-2841	803	25	into	into	ADP
taxlaw-2841	803	26	the	the	DET
taxlaw-2841	803	27	uk	uk	PROPN
taxlaw-2841	803	28	tax	tax	NOUN
taxlaw-2841	803	29	system	system	NOUN
taxlaw-2841	803	30	(	(	PUNCT
taxlaw-2841	803	31	2011	2011	NUM
taxlaw-2841	803	32	)	)	PUNCT
taxlaw-2841	803	33	,	,	PUNCT
taxlaw-2841	803	34	http://webarchive.nationalarchives.gov.uk/20130321041222/http:/www.hmtreasury.gov.uk/d/gaar_final_repo	http://webarchive.nationalarchives.gov.uk/20130321041222/http:/www.hmtreasury.gov.uk/d/gaar_final_repo	NOUN
taxlaw-2841	803	35	rt_111111.pdf	rt_111111.pdf	NOUN
taxlaw-2841	804	1	[	[	X
taxlaw-2841	804	2	http://perma.cc/4xp6-alsy	http://perma.cc/4xp6-alsy	X
taxlaw-2841	804	3	]	]	X
taxlaw-2841	804	4	;	;	PUNCT
taxlaw-2841	804	5	see	see	VERB
taxlaw-2841	804	6	also	also	ADV
taxlaw-2841	804	7	antoney	antoney	VERB
taxlaw-2841	804	8	seely	seely	ADV
taxlaw-2841	804	9	,	,	PUNCT
taxlaw-2841	804	10	tax	tax	NOUN
taxlaw-2841	804	11	avoidance	avoidance	NOUN
taxlaw-2841	804	12	:	:	PUNCT
taxlaw-2841	804	13	a	a	DET
taxlaw-2841	804	14	general	general	ADJ
taxlaw-2841	804	15	anti	anti	ADJ
taxlaw-2841	804	16	avoidance	avoidance	NOUN
taxlaw-2841	804	17	rule	rule	NOUN
taxlaw-2841	804	18	(	(	PUNCT
taxlaw-2841	804	19	house	house	NOUN
taxlaw-2841	804	20	of	of	ADP
taxlaw-2841	804	21	commons	commons	PROPN
taxlaw-2841	804	22	library	library	NOUN
taxlaw-2841	804	23	,	,	PUNCT
taxlaw-2841	804	24	briefing	brief	VERB
taxlaw-2841	804	25	paper	paper	NOUN
taxlaw-2841	804	26	number	number	NOUN
taxlaw-2841	804	27	06265	06265	NUM
taxlaw-2841	804	28	(	(	PUNCT
taxlaw-2841	804	29	may	may	PROPN
taxlaw-2841	804	30	13	13	NUM
taxlaw-2841	804	31	,	,	PUNCT
taxlaw-2841	804	32	2015	2015	NUM
taxlaw-2841	804	33	)	)	PUNCT
taxlaw-2841	804	34	,	,	PUNCT
taxlaw-2841	804	35	http://researchbriefings.parliament.uk/researchbriefing/summary/sn06265	http://researchbriefings.parliament.uk/researchbriefing/summary/sn06265	X
taxlaw-2841	804	36	[	[	X
taxlaw-2841	804	37	http://perma.cc/xz95-rmqp	http://perma.cc/xz95-rmqp	X
taxlaw-2841	804	38	]	]	X
taxlaw-2841	804	39	;	;	PUNCT
taxlaw-2841	804	40	tax	tax	NOUN
taxlaw-2841	804	41	law	law	NOUN
taxlaw-2841	804	42	review	review	NOUN
taxlaw-2841	804	43	committee	committee	NOUN
taxlaw-2841	804	44	,	,	PUNCT
taxlaw-2841	804	45	tax	tax	NOUN
taxlaw-2841	804	46	avoidance	avoidance	NOUN
taxlaw-2841	804	47	(	(	PUNCT
taxlaw-2841	804	48	nov	nov	PROPN
taxlaw-2841	804	49	.	.	PROPN
taxlaw-2841	804	50	1997	1997	NUM
taxlaw-2841	804	51	)	)	PUNCT
taxlaw-2841	804	52	,	,	PUNCT
taxlaw-2841	804	53	http://www.ifs.org.uk/comms/comm64.pdf	http://www.ifs.org.uk/comms/comm64.pdf	X
taxlaw-2841	804	54	[	[	X
taxlaw-2841	804	55	http://perma.cc/y329-vcn8	http://perma.cc/y329-vcn8	X
taxlaw-2841	804	56	]	]	X
taxlaw-2841	804	57	;	;	PUNCT
taxlaw-2841	804	58	trace	trace	NOUN
taxlaw-2841	804	59	bowler	bowler	NOUN
taxlaw-2841	804	60	,	,	PUNCT
taxlaw-2841	804	61	tax	tax	NOUN
taxlaw-2841	804	62	law	law	NOUN
taxlaw-2841	804	63	review	review	NOUN
taxlaw-2841	804	64	committee	committee	NOUN
taxlaw-2841	804	65	,	,	PUNCT
taxlaw-2841	804	66	countering	counter	VERB
taxlaw-2841	804	67	tax	tax	NOUN
taxlaw-2841	804	68	avoidance	avoidance	NOUN
taxlaw-2841	804	69	in	in	ADP
taxlaw-2841	804	70	the	the	DET
taxlaw-2841	804	71	uk	uk	PROPN
taxlaw-2841	804	72	:	:	PUNCT
taxlaw-2841	804	73	which	which	PRON
taxlaw-2841	804	74	way	way	NOUN
taxlaw-2841	804	75	forward	forward	ADV
taxlaw-2841	804	76	(	(	PUNCT
taxlaw-2841	804	77	feb	feb	PROPN
taxlaw-2841	804	78	.	.	PROPN
taxlaw-2841	804	79	2009	2009	NUM
taxlaw-2841	804	80	)	)	PUNCT
taxlaw-2841	804	81	.	.	PUNCT
taxlaw-2841	805	1	159	159	NUM
taxlaw-2841	805	2	see	see	VERB
taxlaw-2841	805	3	judith	judith	PROPN
taxlaw-2841	805	4	freedman	freedman	PROPN
taxlaw-2841	805	5	,	,	PUNCT
taxlaw-2841	805	6	defining	define	VERB
taxlaw-2841	805	7	taxpayer	taxpayer	NOUN
taxlaw-2841	805	8	responsibility	responsibility	NOUN
taxlaw-2841	805	9	:	:	PUNCT
taxlaw-2841	805	10	in	in	ADP
taxlaw-2841	805	11	support	support	NOUN
taxlaw-2841	805	12	of	of	ADP
taxlaw-2841	805	13	a	a	DET
taxlaw-2841	805	14	general	general	ADJ
taxlaw-2841	805	15	antiavoidance	antiavoidance	NOUN
taxlaw-2841	805	16	principle	principle	NOUN
taxlaw-2841	805	17	,	,	PUNCT
taxlaw-2841	805	18	brit	brit	PROPN
taxlaw-2841	805	19	.	.	PUNCT
taxlaw-2841	806	1	tax	tax	NOUN
taxlaw-2841	806	2	rev	rev	PROPN
taxlaw-2841	806	3	.	.	PROPN
taxlaw-2841	807	1	332	332	NUM
taxlaw-2841	807	2	(	(	PUNCT
taxlaw-2841	807	3	2004	2004	NUM
taxlaw-2841	807	4	)	)	PUNCT
taxlaw-2841	808	1	;	;	PUNCT
taxlaw-2841	808	2	see	see	VERB
taxlaw-2841	808	3	also	also	ADV
taxlaw-2841	808	4	judith	judith	PROPN
taxlaw-2841	808	5	freedman	freedman	PROPN
taxlaw-2841	808	6	,	,	PUNCT
taxlaw-2841	808	7	gaar	gaar	NOUN
taxlaw-2841	808	8	as	as	ADP
taxlaw-2841	808	9	a	a	DET
taxlaw-2841	808	10	process	process	NOUN
taxlaw-2841	808	11	and	and	CCONJ
taxlaw-2841	808	12	the	the	DET
taxlaw-2841	808	13	process	process	NOUN
taxlaw-2841	808	14	of	of	ADP
taxlaw-2841	808	15	discussing	discuss	VERB
taxlaw-2841	808	16	a	a	DET
taxlaw-2841	808	17	gaar	gaar	NOUN
taxlaw-2841	808	18	,	,	PUNCT
taxlaw-2841	808	19	brit	brit	PROPN
taxlaw-2841	808	20	.	.	PUNCT
taxlaw-2841	809	1	tax	tax	PROPN
taxlaw-2841	809	2	rev	rev	PROPN
taxlaw-2841	809	3	.	.	PROPN
taxlaw-2841	809	4	1	1	NUM
taxlaw-2841	809	5	,	,	PUNCT
taxlaw-2841	809	6	22	22	NUM
taxlaw-2841	809	7	-	-	SYM
taxlaw-2841	809	8	27	27	NUM
taxlaw-2841	809	9	(	(	PUNCT
taxlaw-2841	809	10	2012	2012	NUM
taxlaw-2841	809	11	)	)	PUNCT
taxlaw-2841	809	12	;	;	PUNCT
taxlaw-2841	809	13	michael	michael	PROPN
taxlaw-2841	809	14	devereux	devereux	PROPN
taxlaw-2841	809	15	,	,	PUNCT
taxlaw-2841	809	16	judith	judith	PROPN
taxlaw-2841	809	17	freedman	freedman	PROPN
taxlaw-2841	809	18	and	and	CCONJ
taxlaw-2841	809	19	john	john	PROPN
taxlaw-2841	809	20	vella	vella	PROPN
taxlaw-2841	809	21	,	,	PUNCT
taxlaw-2841	809	22	tax	tax	NOUN
taxlaw-2841	809	23	avoidance	avoidance	NOUN
taxlaw-2841	809	24	,	,	PUNCT
taxlaw-2841	809	25	oxford	oxford	PROPN
taxlaw-2841	809	26	u.	u.	PROPN
taxlaw-2841	809	27	ctr	ctr	PROPN
taxlaw-2841	809	28	.	.	PUNCT
taxlaw-2841	810	1	for	for	ADP
taxlaw-2841	810	2	bus	bus	NOUN
taxlaw-2841	810	3	.	.	PUNCT
taxlaw-2841	811	1	tax’n	tax’n	NUM
taxlaw-2841	811	2	,	,	PUNCT
taxlaw-2841	811	3	http://www.sbs.ox.ac.uk/sites/default/files/business_taxation/docs/publications/reports/ta_3_12_12.pdf	http://www.sbs.ox.ac.uk/sites/default/files/business_taxation/docs/publications/reports/ta_3_12_12.pdf	NOUN
taxlaw-2841	812	1	[	[	X
taxlaw-2841	812	2	http://perma.cc/82zw-49dc	http://perma.cc/82zw-49dc	X
taxlaw-2841	812	3	]	]	PUNCT
taxlaw-2841	812	4	michael	michael	PROPN
taxlaw-2841	812	5	devereux	devereux	PROPN
taxlaw-2841	812	6	,	,	PUNCT
taxlaw-2841	812	7	judith	judith	PROPN
taxlaw-2841	812	8	freedman	freedman	PROPN
taxlaw-2841	812	9	and	and	CCONJ
taxlaw-2841	812	10	john	john	PROPN
taxlaw-2841	812	11	vella	vella	PROPN
taxlaw-2841	812	12	,	,	PUNCT
taxlaw-2841	812	13	the	the	DET
taxlaw-2841	812	14	disclosure	disclosure	NOUN
taxlaw-2841	812	15	of	of	ADP
taxlaw-2841	812	16	tax	tax	NOUN
taxlaw-2841	812	17	avoidance	avoidance	NOUN
taxlaw-2841	812	18	schemes	scheme	NOUN
taxlaw-2841	812	19	regime	regime	NOUN
taxlaw-2841	812	20	,	,	PUNCT
taxlaw-2841	812	21	oxford	oxford	PROPN
taxlaw-2841	812	22	u.	u.	PROPN
taxlaw-2841	812	23	ctr	ctr	PROPN
taxlaw-2841	812	24	.	.	PUNCT
taxlaw-2841	813	1	for	for	ADP
taxlaw-2841	813	2	bus	bus	NOUN
taxlaw-2841	813	3	.	.	PUNCT
taxlaw-2841	814	1	tax’n	tax’n	PROPN
taxlaw-2841	814	2	(	(	PUNCT
taxlaw-2841	814	3	http://www.sbs.ox.ac.uk/sites/default/files/business_taxation/docs/publications/reports/dotas_3_12_12	http://www.sbs.ox.ac.uk/sites/default/files/business_taxation/docs/publications/reports/dotas_3_12_12	PROPN
taxlaw-2841	814	4	.	.	PUNCT
taxlaw-2841	815	1	pdf	pdf	NOUN
taxlaw-2841	816	1	[	[	X
taxlaw-2841	816	2	http://perma.cc/p2rd-aqr9	http://perma.cc/p2rd-aqr9	X
taxlaw-2841	816	3	]	]	X
taxlaw-2841	816	4	.	.	PUNCT
taxlaw-2841	817	1	160	160	NUM
taxlaw-2841	817	2	see	see	VERB
taxlaw-2841	817	3	tax	tax	NOUN
taxlaw-2841	817	4	avoidance	avoidance	NOUN
taxlaw-2841	817	5	:	:	PUNCT
taxlaw-2841	817	6	general	general	ADJ
taxlaw-2841	817	7	anti	anti	ADJ
taxlaw-2841	817	8	-	-	ADJ
taxlaw-2841	817	9	abuse	abuse	ADJ
taxlaw-2841	817	10	rule	rule	NOUN
taxlaw-2841	817	11	,	,	PUNCT
taxlaw-2841	817	12	gov.uk	gov.uk	PROPN
taxlaw-2841	817	13	(	(	PUNCT
taxlaw-2841	817	14	jan	jan	PROPN
taxlaw-2841	817	15	.	.	PROPN
taxlaw-2841	817	16	2016	2016	NUM
taxlaw-2841	817	17	)	)	PUNCT
taxlaw-2841	817	18	,	,	PUNCT
taxlaw-2841	817	19	http://www.gov.uk/government/publications/tax-avoidance-general-anti-abuse-rules	http://www.gov.uk/government/publications/tax-avoidance-general-anti-abuse-rule	VERB
taxlaw-2841	817	20	[	[	X
taxlaw-2841	817	21	http://perma.cc/hza7kh98	http://perma.cc/hza7kh98	X
taxlaw-2841	817	22	]	]	X
taxlaw-2841	817	23	.	.	PUNCT
taxlaw-2841	818	1	161	161	NUM
taxlaw-2841	818	2	see	see	VERB
taxlaw-2841	818	3	antony	antony	PROPN
taxlaw-2841	818	4	seely	seely	PROPN
taxlaw-2841	818	5	,	,	PUNCT
taxlaw-2841	818	6	tax	tax	NOUN
taxlaw-2841	818	7	avoidance	avoidance	NOUN
taxlaw-2841	818	8	:	:	PUNCT
taxlaw-2841	818	9	a	a	DET
taxlaw-2841	818	10	general	general	ADJ
taxlaw-2841	818	11	anti	anti	ADJ
taxlaw-2841	818	12	avoidance	avoidance	NOUN
taxlaw-2841	818	13	rule	rule	NOUN
taxlaw-2841	818	14	–	–	PUNCT
taxlaw-2841	818	15	background	background	NOUN
taxlaw-2841	818	16	history	history	NOUN
taxlaw-2841	818	17	(	(	PUNCT
taxlaw-2841	818	18	1997	1997	NUM
taxlaw-2841	818	19	-	-	SYM
taxlaw-2841	818	20	2010	2010	NUM
taxlaw-2841	818	21	)	)	PUNCT
taxlaw-2841	818	22	(	(	PUNCT
taxlaw-2841	818	23	house	house	NOUN
taxlaw-2841	818	24	of	of	ADP
taxlaw-2841	818	25	commons	commons	PROPN
taxlaw-2841	818	26	library	library	NOUN
taxlaw-2841	818	27	(	(	PUNCT
taxlaw-2841	818	28	may	may	PROPN
taxlaw-2841	818	29	13	13	NUM
taxlaw-2841	818	30	,	,	PUNCT
taxlaw-2841	818	31	2015	2015	NUM
taxlaw-2841	818	32	)	)	PUNCT
taxlaw-2841	818	33	,	,	PUNCT
taxlaw-2841	818	34	http://researchbriefings.parliament.uk/researchbriefing/summary/sn02956	http://researchbriefings.parliament.uk/researchbriefing/summary/sn02956	X
taxlaw-2841	819	1	[	[	X
taxlaw-2841	819	2	http://perma.cc/2fur-alye	http://perma.cc/2fur-alye	PROPN
taxlaw-2841	819	3	]	]	SYM
taxlaw-2841	819	4	.	.	PUNCT
taxlaw-2841	819	5	2017	2017	NUM
taxlaw-2841	819	6	]	]	PUNCT
taxlaw-2841	819	7	minimum	minimum	ADJ
taxlaw-2841	819	8	global	global	ADJ
taxlaw-2841	819	9	effective	effective	ADJ
taxlaw-2841	819	10	corporate	corporate	ADJ
taxlaw-2841	819	11	tax	tax	NOUN
taxlaw-2841	819	12	rate	rate	NOUN
taxlaw-2841	819	13	43	43	NUM
taxlaw-2841	819	14	avoidance	avoidance	NOUN
taxlaw-2841	819	15	rules.162	rules.162	NOUN
taxlaw-2841	819	16	they	they	PRON
taxlaw-2841	819	17	add	add	VERB
taxlaw-2841	819	18	to	to	ADP
taxlaw-2841	819	19	,	,	PUNCT
taxlaw-2841	819	20	and	and	CCONJ
taxlaw-2841	819	21	enhance	enhance	VERB
taxlaw-2841	819	22	,	,	PUNCT
taxlaw-2841	819	23	the	the	DET
taxlaw-2841	819	24	specific	specific	ADJ
taxlaw-2841	819	25	anti	anti	ADJ
taxlaw-2841	819	26	-	-	ADJ
taxlaw-2841	819	27	avoidance	avoidance	ADJ
taxlaw-2841	819	28	rules	rule	NOUN
taxlaw-2841	819	29	that	that	PRON
taxlaw-2841	819	30	are	be	AUX
taxlaw-2841	819	31	already	already	ADV
taxlaw-2841	819	32	being	be	AUX
taxlaw-2841	819	33	used	use	VERB
taxlaw-2841	819	34	,	,	PUNCT
taxlaw-2841	819	35	which	which	PRON
taxlaw-2841	819	36	are	be	AUX
taxlaw-2841	819	37	effective	effective	ADJ
taxlaw-2841	819	38	in	in	ADP
taxlaw-2841	819	39	combating	combat	VERB
taxlaw-2841	819	40	tax	tax	NOUN
taxlaw-2841	819	41	avoidance	avoidance	NOUN
taxlaw-2841	819	42	at	at	ADP
taxlaw-2841	819	43	the	the	DET
taxlaw-2841	819	44	national	national	ADJ
taxlaw-2841	819	45	or	or	CCONJ
taxlaw-2841	819	46	domestic	domestic	ADJ
taxlaw-2841	819	47	level	level	NOUN
taxlaw-2841	819	48	,	,	PUNCT
taxlaw-2841	819	49	but	but	CCONJ
taxlaw-2841	819	50	are	be	AUX
taxlaw-2841	819	51	limited	limit	VERB
taxlaw-2841	819	52	in	in	ADP
taxlaw-2841	819	53	scope	scope	NOUN
taxlaw-2841	819	54	when	when	SCONJ
taxlaw-2841	819	55	addressing	address	VERB
taxlaw-2841	819	56	international	international	ADJ
taxlaw-2841	819	57	tax	tax	NOUN
taxlaw-2841	819	58	concerns	concern	NOUN
taxlaw-2841	819	59	and	and	CCONJ
taxlaw-2841	819	60	are	be	AUX
taxlaw-2841	819	61	often	often	ADV
taxlaw-2841	819	62	ambiguous.163	ambiguous.163	ADJ
taxlaw-2841	819	63	we	we	PRON
taxlaw-2841	819	64	have	have	AUX
taxlaw-2841	819	65	learned	learn	VERB
taxlaw-2841	819	66	a	a	DET
taxlaw-2841	819	67	lot	lot	NOUN
taxlaw-2841	819	68	about	about	ADP
taxlaw-2841	819	69	fighting	fight	VERB
taxlaw-2841	819	70	domestic	domestic	ADJ
taxlaw-2841	819	71	tax	tax	NOUN
taxlaw-2841	819	72	avoidance164	avoidance164	PROPN
taxlaw-2841	819	73	and	and	CCONJ
taxlaw-2841	819	74	this	this	DET
taxlaw-2841	819	75	experience	experience	NOUN
taxlaw-2841	819	76	could	could	AUX
taxlaw-2841	819	77	,	,	PUNCT
taxlaw-2841	819	78	and	and	CCONJ
taxlaw-2841	819	79	should	should	AUX
taxlaw-2841	819	80	,	,	PUNCT
taxlaw-2841	819	81	be	be	AUX
taxlaw-2841	819	82	used	use	VERB
taxlaw-2841	819	83	to	to	PART
taxlaw-2841	819	84	help	help	VERB
taxlaw-2841	819	85	combat	combat	VERB
taxlaw-2841	819	86	international	international	ADJ
taxlaw-2841	819	87	corporate	corporate	ADJ
taxlaw-2841	819	88	tax	tax	NOUN
taxlaw-2841	819	89	avoidance	avoidance	NOUN
taxlaw-2841	819	90	through	through	ADP
taxlaw-2841	819	91	gaars	gaar	NOUN
taxlaw-2841	819	92	.	.	PUNCT
taxlaw-2841	820	1	i	i	PRON
taxlaw-2841	820	2	call	call	VERB
taxlaw-2841	820	3	on	on	ADP
taxlaw-2841	820	4	congress	congress	PROPN
taxlaw-2841	820	5	to	to	PART
taxlaw-2841	820	6	pass	pass	VERB
taxlaw-2841	820	7	a	a	DET
taxlaw-2841	820	8	gaar	gaar	NOUN
taxlaw-2841	820	9	.	.	PUNCT
taxlaw-2841	821	1	my	my	PRON
taxlaw-2841	821	2	proposed	propose	VERB
taxlaw-2841	821	3	general	general	ADJ
taxlaw-2841	821	4	anti	anti	ADJ
taxlaw-2841	821	5	-	-	ADJ
taxlaw-2841	821	6	avoidance	avoidance	ADJ
taxlaw-2841	821	7	rule	rule	NOUN
taxlaw-2841	821	8	does	do	AUX
taxlaw-2841	821	9	not	not	PART
taxlaw-2841	821	10	use	use	VERB
taxlaw-2841	821	11	vague	vague	ADJ
taxlaw-2841	821	12	and	and	CCONJ
taxlaw-2841	821	13	discretional	discretional	ADJ
taxlaw-2841	821	14	terms	term	NOUN
taxlaw-2841	821	15	such	such	ADJ
taxlaw-2841	821	16	as	as	ADP
taxlaw-2841	821	17	“	"	PUNCT
taxlaw-2841	821	18	purpose	purpose	NOUN
taxlaw-2841	821	19	”	"	PUNCT
taxlaw-2841	821	20	or	or	CCONJ
taxlaw-2841	821	21	“	"	PUNCT
taxlaw-2841	821	22	abuse	abuse	NOUN
taxlaw-2841	821	23	.	.	PUNCT
taxlaw-2841	821	24	”	"	PUNCT
taxlaw-2841	822	1	instead	instead	ADV
taxlaw-2841	822	2	,	,	PUNCT
taxlaw-2841	822	3	it	it	PRON
taxlaw-2841	822	4	uses	use	VERB
taxlaw-2841	822	5	very	very	ADV
taxlaw-2841	822	6	technical	technical	ADJ
taxlaw-2841	822	7	criteria	criterion	NOUN
taxlaw-2841	822	8	:	:	PUNCT
taxlaw-2841	822	9	minimum	minimum	ADJ
taxlaw-2841	822	10	global	global	ADJ
taxlaw-2841	822	11	effective	effective	ADJ
taxlaw-2841	822	12	corporate	corporate	ADJ
taxlaw-2841	822	13	tax	tax	NOUN
taxlaw-2841	822	14	rate	rate	NOUN
taxlaw-2841	822	15	.	.	PUNCT
taxlaw-2841	823	1	my	my	PRON
taxlaw-2841	823	2	proposed	propose	VERB
taxlaw-2841	823	3	gaar	gaar	NOUN
taxlaw-2841	823	4	clearly	clearly	ADV
taxlaw-2841	823	5	focuses	focus	VERB
taxlaw-2841	823	6	on	on	ADP
taxlaw-2841	823	7	,	,	PUNCT
taxlaw-2841	823	8	and	and	CCONJ
taxlaw-2841	823	9	targets	target	NOUN
taxlaw-2841	823	10	,	,	PUNCT
taxlaw-2841	823	11	international	international	ADJ
taxlaw-2841	823	12	corporate	corporate	ADJ
taxlaw-2841	823	13	tax	tax	NOUN
taxlaw-2841	823	14	avoidance	avoidance	NOUN
taxlaw-2841	823	15	,	,	PUNCT
taxlaw-2841	823	16	since	since	SCONJ
taxlaw-2841	823	17	it	it	PRON
taxlaw-2841	823	18	examines	examine	VERB
taxlaw-2841	823	19	the	the	DET
taxlaw-2841	823	20	global	global	ADJ
taxlaw-2841	823	21	corporate	corporate	ADJ
taxlaw-2841	823	22	effective	effective	ADJ
taxlaw-2841	823	23	tax	tax	NOUN
taxlaw-2841	823	24	rate	rate	NOUN
taxlaw-2841	823	25	and	and	CCONJ
taxlaw-2841	823	26	makes	make	VERB
taxlaw-2841	823	27	sure	sure	ADJ
taxlaw-2841	823	28	that	that	SCONJ
taxlaw-2841	823	29	it	it	PRON
taxlaw-2841	823	30	does	do	AUX
taxlaw-2841	823	31	not	not	PART
taxlaw-2841	823	32	fall	fall	VERB
taxlaw-2841	823	33	below	below	ADP
taxlaw-2841	823	34	the	the	DET
taxlaw-2841	823	35	minimum	minimum	NOUN
taxlaw-2841	823	36	.	.	PUNCT
taxlaw-2841	824	1	as	as	ADP
taxlaw-2841	824	2	a	a	DET
taxlaw-2841	824	3	result	result	NOUN
taxlaw-2841	824	4	of	of	ADP
taxlaw-2841	824	5	these	these	DET
taxlaw-2841	824	6	modifications	modification	NOUN
taxlaw-2841	824	7	,	,	PUNCT
taxlaw-2841	824	8	it	it	PRON
taxlaw-2841	824	9	is	be	AUX
taxlaw-2841	824	10	expected	expect	VERB
taxlaw-2841	824	11	to	to	PART
taxlaw-2841	824	12	be	be	AUX
taxlaw-2841	824	13	an	an	DET
taxlaw-2841	824	14	effective	effective	ADJ
taxlaw-2841	824	15	,	,	PUNCT
taxlaw-2841	824	16	and	and	CCONJ
taxlaw-2841	824	17	unambiguous	unambiguous	ADJ
taxlaw-2841	824	18	,	,	PUNCT
taxlaw-2841	824	19	tool	tool	NOUN
taxlaw-2841	824	20	in	in	ADP
taxlaw-2841	824	21	combating	combat	VERB
taxlaw-2841	824	22	international	international	ADJ
taxlaw-2841	824	23	corporate	corporate	ADJ
taxlaw-2841	824	24	tax	tax	NOUN
taxlaw-2841	824	25	avoidance	avoidance	NOUN
taxlaw-2841	824	26	.	.	PUNCT
taxlaw-2841	825	1	i	i	PRON
taxlaw-2841	825	2	do	do	AUX
taxlaw-2841	825	3	not	not	PART
taxlaw-2841	825	4	agree	agree	VERB
taxlaw-2841	825	5	with	with	ADP
taxlaw-2841	825	6	arnold	arnold	PROPN
taxlaw-2841	825	7	and	and	CCONJ
taxlaw-2841	825	8	wilson	wilson	PROPN
taxlaw-2841	825	9	,	,	PUNCT
taxlaw-2841	825	10	who	who	PRON
taxlaw-2841	825	11	argued	argue	VERB
taxlaw-2841	825	12	that	that	SCONJ
taxlaw-2841	825	13	the	the	DET
taxlaw-2841	825	14	effectiveness	effectiveness	NOUN
taxlaw-2841	825	15	of	of	ADP
taxlaw-2841	825	16	gaar	gaar	NOUN
taxlaw-2841	825	17	’s	’s	ADV
taxlaw-2841	825	18	on	on	ADP
taxlaw-2841	825	19	combating	combat	VERB
taxlaw-2841	825	20	international	international	ADJ
taxlaw-2841	825	21	tax	tax	NOUN
taxlaw-2841	825	22	planning	planning	NOUN
taxlaw-2841	825	23	is	be	AUX
taxlaw-2841	825	24	limited.165	limited.165	NOUN
taxlaw-2841	825	25	they	they	PRON
taxlaw-2841	825	26	analyzed	analyze	VERB
taxlaw-2841	825	27	three	three	NUM
taxlaw-2841	825	28	case	case	NOUN
taxlaw-2841	825	29	studies	study	NOUN
taxlaw-2841	825	30	that	that	PRON
taxlaw-2841	825	31	involve	involve	VERB
taxlaw-2841	825	32	:	:	PUNCT
taxlaw-2841	825	33	an	an	DET
taxlaw-2841	825	34	inbound	inbound	ADJ
taxlaw-2841	825	35	treaty	treaty	NOUN
taxlaw-2841	825	36	shopping	shopping	NOUN
taxlaw-2841	825	37	in	in	ADP
taxlaw-2841	825	38	which	which	PRON
taxlaw-2841	825	39	the	the	DET
taxlaw-2841	825	40	objective	objective	NOUN
taxlaw-2841	825	41	was	be	AUX
taxlaw-2841	825	42	to	to	PART
taxlaw-2841	825	43	reduce	reduce	VERB
taxlaw-2841	825	44	source	source	NOUN
taxlaw-2841	825	45	country	country	NOUN
taxlaw-2841	825	46	tax	tax	NOUN
taxlaw-2841	825	47	;	;	PUNCT
taxlaw-2841	825	48	an	an	DET
taxlaw-2841	825	49	outbound	outbound	ADJ
taxlaw-2841	825	50	transfer	transfer	NOUN
taxlaw-2841	825	51	of	of	ADP
taxlaw-2841	825	52	intellectual	intellectual	ADJ
taxlaw-2841	825	53	property	property	NOUN
taxlaw-2841	825	54	in	in	ADP
taxlaw-2841	825	55	which	which	PRON
taxlaw-2841	825	56	the	the	DET
taxlaw-2841	825	57	objective	objective	NOUN
taxlaw-2841	825	58	was	be	AUX
taxlaw-2841	825	59	to	to	PART
taxlaw-2841	825	60	reduce	reduce	VERB
taxlaw-2841	825	61	residence	residence	NOUN
taxlaw-2841	825	62	country	country	NOUN
taxlaw-2841	825	63	tax	tax	NOUN
taxlaw-2841	825	64	;	;	PUNCT
taxlaw-2841	825	65	and	and	CCONJ
taxlaw-2841	825	66	an	an	DET
taxlaw-2841	825	67	outbound	outbound	ADJ
taxlaw-2841	825	68	u.s	u.s	PROPN
taxlaw-2841	825	69	.	.	PROPN
taxlaw-2841	825	70	tower	tower	NOUN
taxlaw-2841	825	71	financing	financing	NOUN
taxlaw-2841	825	72	structures	structure	NOUN
taxlaw-2841	825	73	designed	design	VERB
taxlaw-2841	825	74	to	to	PART
taxlaw-2841	825	75	reduce	reduce	VERB
taxlaw-2841	825	76	both	both	DET
taxlaw-2841	825	77	source	source	NOUN
taxlaw-2841	825	78	and	and	CCONJ
taxlaw-2841	825	79	resident	resident	ADJ
taxlaw-2841	825	80	countries	country	NOUN
taxlaw-2841	825	81	’	'	PUNCT
taxlaw-2841	825	82	tax	tax	NOUN
taxlaw-2841	825	83	.	.	PUNCT
taxlaw-2841	826	1	they	they	PRON
taxlaw-2841	826	2	applied	apply	VERB
taxlaw-2841	826	3	the	the	DET
taxlaw-2841	826	4	canadian	canadian	ADJ
taxlaw-2841	826	5	specific	specific	ADJ
taxlaw-2841	826	6	and	and	CCONJ
taxlaw-2841	826	7	general	general	ADJ
taxlaw-2841	826	8	anti	anti	ADJ
taxlaw-2841	826	9	-	-	ADJ
taxlaw-2841	826	10	avoidance	avoidance	ADJ
taxlaw-2841	826	11	rules	rule	NOUN
taxlaw-2841	826	12	,	,	PUNCT
taxlaw-2841	826	13	as	as	SCONJ
taxlaw-2841	826	14	interpreted	interpret	VERB
taxlaw-2841	826	15	by	by	ADP
taxlaw-2841	826	16	the	the	DET
taxlaw-2841	826	17	canadian	canadian	ADJ
taxlaw-2841	826	18	courts	court	NOUN
taxlaw-2841	826	19	,	,	PUNCT
taxlaw-2841	826	20	on	on	ADP
taxlaw-2841	826	21	these	these	DET
taxlaw-2841	826	22	cases	case	NOUN
taxlaw-2841	826	23	to	to	PART
taxlaw-2841	826	24	examine	examine	VERB
taxlaw-2841	826	25	the	the	DET
taxlaw-2841	826	26	effectiveness	effectiveness	NOUN
taxlaw-2841	826	27	of	of	ADP
taxlaw-2841	826	28	the	the	DET
taxlaw-2841	826	29	canadian	canadian	ADJ
taxlaw-2841	826	30	anti	anti	ADJ
taxlaw-2841	826	31	-	-	ADJ
taxlaw-2841	826	32	avoidance	avoidance	ADJ
taxlaw-2841	826	33	regime	regime	NOUN
taxlaw-2841	826	34	in	in	ADP
taxlaw-2841	826	35	combating	combat	VERB
taxlaw-2841	826	36	these	these	DET
taxlaw-2841	826	37	international	international	ADJ
taxlaw-2841	826	38	tax	tax	NOUN
taxlaw-2841	826	39	planning	planning	NOUN
taxlaw-2841	826	40	schemes	scheme	NOUN
taxlaw-2841	826	41	.	.	PUNCT
taxlaw-2841	827	1	they	they	PRON
taxlaw-2841	827	2	found	find	VERB
taxlaw-2841	827	3	that	that	SCONJ
taxlaw-2841	827	4	“	"	PUNCT
taxlaw-2841	827	5	the	the	DET
taxlaw-2841	827	6	anti	anti	ADJ
taxlaw-2841	827	7	-	-	ADJ
taxlaw-2841	827	8	avoidance	avoidance	ADJ
taxlaw-2841	827	9	rules	rule	NOUN
taxlaw-2841	827	10	of	of	ADP
taxlaw-2841	827	11	most	most	ADJ
taxlaw-2841	827	12	countries	country	NOUN
taxlaw-2841	827	13	primarily	primarily	ADV
taxlaw-2841	827	14	target	target	VERB
taxlaw-2841	827	15	aggressive	aggressive	ADJ
taxlaw-2841	827	16	tax	tax	NOUN
taxlaw-2841	827	17	planning	planning	NOUN
taxlaw-2841	827	18	in	in	ADP
taxlaw-2841	827	19	the	the	DET
taxlaw-2841	827	20	domestic	domestic	ADJ
taxlaw-2841	827	21	context	context	NOUN
taxlaw-2841	827	22	rather	rather	ADV
taxlaw-2841	827	23	than	than	ADP
taxlaw-2841	827	24	in	in	ADP
taxlaw-2841	827	25	the	the	DET
taxlaw-2841	827	26	international	international	ADJ
taxlaw-2841	827	27	context	context	NOUN
taxlaw-2841	827	28	.	.	PUNCT
taxlaw-2841	828	1	…	…	PUNCT
taxlaw-2841	829	1	[	[	X
taxlaw-2841	829	2	t]he	t]he	X
taxlaw-2841	829	3	efficacy	efficacy	NOUN
taxlaw-2841	829	4	of	of	ADP
taxlaw-2841	829	5	a	a	DET
taxlaw-2841	829	6	gaar	gaar	NOUN
taxlaw-2841	829	7	in	in	ADP
taxlaw-2841	829	8	curbing	curb	VERB
taxlaw-2841	829	9	international	international	ADJ
taxlaw-2841	829	10	tax	tax	NOUN
taxlaw-2841	829	11	planning	planning	NOUN
taxlaw-2841	829	12	is	be	AUX
taxlaw-2841	829	13	far	far	ADV
taxlaw-2841	829	14	from	from	ADP
taxlaw-2841	829	15	clear”166	clear”166	NOUN
taxlaw-2841	829	16	and	and	CCONJ
taxlaw-2841	829	17	that	that	SCONJ
taxlaw-2841	829	18	“	"	PUNCT
taxlaw-2841	829	19	to	to	ADP
taxlaw-2841	829	20	date	date	NOUN
taxlaw-2841	829	21	,	,	PUNCT
taxlaw-2841	829	22	with	with	ADP
taxlaw-2841	829	23	few	few	ADJ
taxlaw-2841	829	24	exceptions	exception	NOUN
taxlaw-2841	829	25	,	,	PUNCT
taxlaw-2841	829	26	the	the	DET
taxlaw-2841	829	27	crown	crown	NOUN
taxlaw-2841	829	28	has	have	AUX
taxlaw-2841	829	29	fared	fare	VERB
taxlaw-2841	829	30	poorly	poorly	ADV
taxlaw-2841	829	31	in	in	ADP
taxlaw-2841	829	32	gaar	gaar	NOUN
taxlaw-2841	829	33	cases	case	NOUN
taxlaw-2841	829	34	where	where	SCONJ
taxlaw-2841	829	35	it	it	PRON
taxlaw-2841	829	36	has	have	AUX
taxlaw-2841	829	37	asserted	assert	VERB
taxlaw-2841	829	38	that	that	SCONJ
taxlaw-2841	829	39	treaty	treaty	NOUN
taxlaw-2841	829	40	benefits	benefit	NOUN
taxlaw-2841	829	41	should	should	AUX
taxlaw-2841	829	42	be	be	AUX
taxlaw-2841	829	43	denied	deny	VERB
taxlaw-2841	829	44	in	in	ADP
taxlaw-2841	829	45	tax	tax	NOUN
taxlaw-2841	829	46	-	-	PUNCT
taxlaw-2841	829	47	avoidance	avoidance	NOUN
taxlaw-2841	829	48	cases	case	NOUN
taxlaw-2841	829	49	.	.	PUNCT
taxlaw-2841	830	1	”167	”167	PROPN
taxlaw-2841	831	1	they	they	PRON
taxlaw-2841	831	2	argued	argue	VERB
taxlaw-2841	831	3	that	that	SCONJ
taxlaw-2841	831	4	“	"	PUNCT
taxlaw-2841	831	5	[	[	X
taxlaw-2841	831	6	w]ith	w]ith	ADP
taxlaw-2841	831	7	respect	respect	NOUN
taxlaw-2841	831	8	to	to	ADP
taxlaw-2841	831	9	international	international	ADJ
taxlaw-2841	831	10	tax	tax	NOUN
taxlaw-2841	831	11	avoidance	avoidance	NOUN
taxlaw-2841	831	12	,	,	PUNCT
taxlaw-2841	831	13	even	even	ADV
taxlaw-2841	831	14	a	a	DET
taxlaw-2841	831	15	combination	combination	NOUN
taxlaw-2841	831	16	of	of	ADP
taxlaw-2841	831	17	specific	specific	ADJ
taxlaw-2841	831	18	anti	anti	ADJ
taxlaw-2841	831	19	-	-	ADJ
taxlaw-2841	831	20	avoidance	avoidance	ADJ
taxlaw-2841	831	21	rules	rule	NOUN
taxlaw-2841	831	22	and	and	CCONJ
taxlaw-2841	831	23	a	a	DET
taxlaw-2841	831	24	gaar	gaar	NOUN
taxlaw-2841	831	25	may	may	AUX
taxlaw-2841	831	26	be	be	AUX
taxlaw-2841	831	27	insufficient	insufficient	ADJ
taxlaw-2841	831	28	;	;	PUNCT
taxlaw-2841	831	29	an	an	DET
taxlaw-2841	831	30	effective	effective	ADJ
taxlaw-2841	831	31	response	response	NOUN
taxlaw-2841	831	32	to	to	ADP
taxlaw-2841	831	33	international	international	ADJ
taxlaw-2841	831	34	tax	tax	NOUN
taxlaw-2841	831	35	avoidance	avoidance	NOUN
taxlaw-2841	831	36	requires	require	VERB
taxlaw-2841	831	37	coordinated	coordinate	VERB
taxlaw-2841	831	38	international	international	ADJ
taxlaw-2841	831	39	action	action	NOUN
taxlaw-2841	831	40	by	by	ADP
taxlaw-2841	831	41	governments	government	NOUN
taxlaw-2841	831	42	,	,	PUNCT
taxlaw-2841	831	43	as	as	SCONJ
taxlaw-2841	831	44	discussed	discuss	VERB
taxlaw-2841	831	45	in	in	ADP
taxlaw-2841	831	46	connection	connection	NOUN
taxlaw-2841	831	47	with	with	ADP
taxlaw-2841	831	48	the	the	DET
taxlaw-2841	831	49	oecd	oecd	PROPN
taxlaw-2841	831	50	’s	’s	PART
taxlaw-2841	831	51	beps	beps	PROPN
taxlaw-2841	831	52	project	project	NOUN
taxlaw-2841	831	53	.	.	PUNCT
taxlaw-2841	831	54	”	"	PUNCT
taxlaw-2841	832	1	168	168	NUM
taxlaw-2841	832	2	162	162	NUM
taxlaw-2841	832	3	the	the	DET
taxlaw-2841	832	4	eu	eu	PROPN
taxlaw-2841	832	5	believes	believe	VERB
taxlaw-2841	832	6	in	in	ADP
taxlaw-2841	832	7	gaar	gaar	NOUN
taxlaw-2841	832	8	’s	’s	PART
taxlaw-2841	832	9	as	as	ADP
taxlaw-2841	832	10	an	an	DET
taxlaw-2841	832	11	effective	effective	ADJ
taxlaw-2841	832	12	instrument	instrument	NOUN
taxlaw-2841	832	13	to	to	PART
taxlaw-2841	832	14	handle	handle	VERB
taxlaw-2841	832	15	tax	tax	NOUN
taxlaw-2841	832	16	avoidance	avoidance	NOUN
taxlaw-2841	832	17	.	.	PUNCT
taxlaw-2841	833	1	in	in	ADP
taxlaw-2841	833	2	2012	2012	NUM
taxlaw-2841	833	3	the	the	DET
taxlaw-2841	833	4	commission	commission	NOUN
taxlaw-2841	833	5	published	publish	VERB
taxlaw-2841	833	6	an	an	DET
taxlaw-2841	833	7	action	action	NOUN
taxlaw-2841	833	8	plan	plan	NOUN
taxlaw-2841	833	9	to	to	PART
taxlaw-2841	833	10	strengthen	strengthen	VERB
taxlaw-2841	833	11	the	the	DET
taxlaw-2841	833	12	fight	fight	NOUN
taxlaw-2841	833	13	against	against	ADP
taxlaw-2841	833	14	tax	tax	NOUN
taxlaw-2841	833	15	evasion	evasion	NOUN
taxlaw-2841	833	16	and	and	CCONJ
taxlaw-2841	833	17	two	two	NUM
taxlaw-2841	833	18	sets	set	NOUN
taxlaw-2841	833	19	of	of	ADP
taxlaw-2841	833	20	recommendations	recommendation	NOUN
taxlaw-2841	833	21	that	that	PRON
taxlaw-2841	833	22	were	be	AUX
taxlaw-2841	833	23	assigned	assign	VERB
taxlaw-2841	833	24	to	to	ADP
taxlaw-2841	833	25	further	further	ADJ
taxlaw-2841	833	26	discussions	discussion	NOUN
taxlaw-2841	833	27	and	and	CCONJ
taxlaw-2841	833	28	implementation	implementation	NOUN
taxlaw-2841	833	29	at	at	ADP
taxlaw-2841	833	30	the	the	DET
taxlaw-2841	833	31	platform	platform	NOUN
taxlaw-2841	833	32	for	for	ADP
taxlaw-2841	833	33	tax	tax	NOUN
taxlaw-2841	833	34	good	good	ADJ
taxlaw-2841	833	35	governance	governance	NOUN
taxlaw-2841	833	36	.	.	PUNCT
taxlaw-2841	834	1	the	the	DET
taxlaw-2841	834	2	first	first	ADJ
taxlaw-2841	834	3	recommendation	recommendation	NOUN
taxlaw-2841	834	4	,	,	PUNCT
taxlaw-2841	834	5	on	on	ADP
taxlaw-2841	834	6	measures	measure	NOUN
taxlaw-2841	834	7	intended	intend	VERB
taxlaw-2841	834	8	to	to	PART
taxlaw-2841	834	9	encourage	encourage	VERB
taxlaw-2841	834	10	third	third	ADJ
taxlaw-2841	834	11	countries	country	NOUN
taxlaw-2841	834	12	to	to	PART
taxlaw-2841	834	13	apply	apply	VERB
taxlaw-2841	834	14	minimum	minimum	NOUN
taxlaw-2841	834	15	standards	standard	NOUN
taxlaw-2841	834	16	of	of	ADP
taxlaw-2841	834	17	good	good	ADJ
taxlaw-2841	834	18	governance	governance	NOUN
taxlaw-2841	834	19	in	in	ADP
taxlaw-2841	834	20	tax	tax	NOUN
taxlaw-2841	834	21	matters	matter	NOUN
taxlaw-2841	834	22	,	,	PUNCT
taxlaw-2841	834	23	which	which	PRON
taxlaw-2841	834	24	focused	focus	VERB
taxlaw-2841	834	25	on	on	ADP
taxlaw-2841	834	26	transparency	transparency	NOUN
taxlaw-2841	834	27	,	,	PUNCT
taxlaw-2841	834	28	exchange	exchange	NOUN
taxlaw-2841	834	29	of	of	ADP
taxlaw-2841	834	30	information	information	NOUN
taxlaw-2841	834	31	and	and	CCONJ
taxlaw-2841	834	32	lists	list	NOUN
taxlaw-2841	834	33	of	of	ADP
taxlaw-2841	834	34	non	non	ADJ
taxlaw-2841	834	35	-	-	ADJ
taxlaw-2841	834	36	cooperative	cooperative	ADJ
taxlaw-2841	834	37	jurisdictions	jurisdiction	NOUN
taxlaw-2841	834	38	based	base	VERB
taxlaw-2841	834	39	on	on	ADP
taxlaw-2841	834	40	some	some	DET
taxlaw-2841	834	41	criteria	criterion	NOUN
taxlaw-2841	834	42	.	.	PUNCT
taxlaw-2841	835	1	this	this	DET
taxlaw-2841	835	2	recommendation	recommendation	NOUN
taxlaw-2841	835	3	has	have	AUX
taxlaw-2841	835	4	developed	develop	VERB
taxlaw-2841	835	5	in	in	ADP
taxlaw-2841	835	6	march	march	PROPN
taxlaw-2841	835	7	2015	2015	NUM
taxlaw-2841	835	8	to	to	ADP
taxlaw-2841	835	9	a	a	DET
taxlaw-2841	835	10	“	"	PUNCT
taxlaw-2841	835	11	transparency	transparency	NOUN
taxlaw-2841	835	12	package	package	NOUN
taxlaw-2841	835	13	”	"	PUNCT
taxlaw-2841	835	14	that	that	PRON
taxlaw-2841	835	15	includes	include	VERB
taxlaw-2841	835	16	several	several	ADJ
taxlaw-2841	835	17	channels	channel	NOUN
taxlaw-2841	835	18	of	of	ADP
taxlaw-2841	835	19	transparency	transparency	NOUN
taxlaw-2841	835	20	and	and	CCONJ
taxlaw-2841	835	21	exchange	exchange	NOUN
taxlaw-2841	835	22	of	of	ADP
taxlaw-2841	835	23	information	information	NOUN
taxlaw-2841	835	24	between	between	ADP
taxlaw-2841	835	25	ms	ms	NOUN
taxlaw-2841	835	26	including	include	VERB
taxlaw-2841	835	27	automatic	automatic	ADJ
taxlaw-2841	835	28	exchange	exchange	NOUN
taxlaw-2841	835	29	of	of	ADP
taxlaw-2841	835	30	information	information	NOUN
taxlaw-2841	835	31	on	on	ADP
taxlaw-2841	835	32	tax	tax	NOUN
taxlaw-2841	835	33	rulings	ruling	NOUN
taxlaw-2841	835	34	.	.	PUNCT
taxlaw-2841	836	1	the	the	DET
taxlaw-2841	836	2	second	second	ADJ
taxlaw-2841	836	3	set	set	NOUN
taxlaw-2841	836	4	of	of	ADP
taxlaw-2841	836	5	recommendations	recommendation	NOUN
taxlaw-2841	836	6	,	,	PUNCT
taxlaw-2841	836	7	on	on	ADP
taxlaw-2841	836	8	aggressive	aggressive	ADJ
taxlaw-2841	836	9	tax	tax	NOUN
taxlaw-2841	836	10	planning	planning	NOUN
taxlaw-2841	836	11	,	,	PUNCT
taxlaw-2841	836	12	which	which	PRON
taxlaw-2841	836	13	recommended	recommend	VERB
taxlaw-2841	836	14	member	member	NOUN
taxlaw-2841	836	15	states	state	NOUN
taxlaw-2841	836	16	to	to	PART
taxlaw-2841	836	17	adopt	adopt	VERB
taxlaw-2841	836	18	a	a	DET
taxlaw-2841	836	19	general	general	ADJ
taxlaw-2841	836	20	anti	anti	ADJ
taxlaw-2841	836	21	-	-	ADJ
taxlaw-2841	836	22	abuse	abuse	ADJ
taxlaw-2841	836	23	rule	rule	NOUN
taxlaw-2841	836	24	to	to	PART
taxlaw-2841	836	25	counteract	counteract	VERB
taxlaw-2841	836	26	aggressive	aggressive	ADJ
taxlaw-2841	836	27	tax	tax	NOUN
taxlaw-2841	836	28	planning	planning	NOUN
taxlaw-2841	836	29	practices	practice	NOUN
taxlaw-2841	836	30	which	which	PRON
taxlaw-2841	836	31	fall	fall	VERB
taxlaw-2841	836	32	outside	outside	ADP
taxlaw-2841	836	33	the	the	DET
taxlaw-2841	836	34	scope	scope	NOUN
taxlaw-2841	836	35	of	of	ADP
taxlaw-2841	836	36	their	their	PRON
taxlaw-2841	836	37	specific	specific	ADJ
taxlaw-2841	836	38	anti	anti	ADJ
taxlaw-2841	836	39	-	-	ADJ
taxlaw-2841	836	40	avoidance	avoidance	ADJ
taxlaw-2841	836	41	rules	rule	NOUN
taxlaw-2841	836	42	;	;	PUNCT
taxlaw-2841	836	43	see	see	VERB
taxlaw-2841	836	44	platform	platform	NOUN
taxlaw-2841	836	45	for	for	ADP
taxlaw-2841	836	46	tax	tax	NOUN
taxlaw-2841	836	47	good	good	ADJ
taxlaw-2841	836	48	governance	governance	NOUN
taxlaw-2841	836	49	,	,	PUNCT
taxlaw-2841	836	50	eur	eur	PROPN
taxlaw-2841	836	51	.	.	PUNCT
taxlaw-2841	836	52	commission	commission	PROPN
taxlaw-2841	836	53	,	,	PUNCT
taxlaw-2841	836	54	http://ec.europa.eu/taxation_customs/taxation/gen_info/good_governance_matters/platform/index_en.htm	http://ec.europa.eu/taxation_customs/taxation/gen_info/good_governance_matters/platform/index_en.htm	X
taxlaw-2841	837	1	[	[	X
taxlaw-2841	837	2	http://perma.cc/jku3-8rzl	http://perma.cc/jku3-8rzl	NOUN
taxlaw-2841	837	3	]	]	PUNCT
taxlaw-2841	837	4	.	.	PUNCT
taxlaw-2841	838	1	163	163	NUM
taxlaw-2841	838	2	see	see	VERB
taxlaw-2841	838	3	tim	tim	PROPN
taxlaw-2841	838	4	edgar	edgar	PROPN
taxlaw-2841	838	5	,	,	PUNCT
taxlaw-2841	838	6	building	build	VERB
taxlaw-2841	838	7	a	a	DET
taxlaw-2841	838	8	better	well	ADJ
taxlaw-2841	838	9	gaar	gaar	NOUN
taxlaw-2841	838	10	,	,	PUNCT
taxlaw-2841	838	11	27	27	NUM
taxlaw-2841	838	12	va	va	NOUN
taxlaw-2841	838	13	.	.	PUNCT
taxlaw-2841	839	1	tax	tax	PROPN
taxlaw-2841	839	2	rev	rev	PROPN
taxlaw-2841	839	3	.	.	PROPN
taxlaw-2841	839	4	833	833	NUM
taxlaw-2841	839	5	(	(	PUNCT
taxlaw-2841	839	6	2008	2008	NUM
taxlaw-2841	839	7	)	)	PUNCT
taxlaw-2841	839	8	.	.	PUNCT
taxlaw-2841	840	1	164	164	NUM
taxlaw-2841	840	2	see	see	VERB
taxlaw-2841	840	3	david	david	PROPN
taxlaw-2841	840	4	weisbach	weisbach	PROPN
taxlaw-2841	840	5	,	,	PUNCT
taxlaw-2841	840	6	ten	ten	NUM
taxlaw-2841	840	7	truth	truth	NOUN
taxlaw-2841	840	8	about	about	ADP
taxlaw-2841	840	9	tax	tax	NOUN
taxlaw-2841	840	10	shelters	shelter	NOUN
taxlaw-2841	840	11	,	,	PUNCT
taxlaw-2841	840	12	55	55	NUM
taxlaw-2841	840	13	tax	tax	NOUN
taxlaw-2841	840	14	l.	l.	PROPN
taxlaw-2841	840	15	rev	rev	PROPN
taxlaw-2841	840	16	.	.	PROPN
taxlaw-2841	840	17	215	215	NUM
taxlaw-2841	840	18	,	,	PUNCT
taxlaw-2841	840	19	(	(	PUNCT
taxlaw-2841	840	20	2001	2001	NUM
taxlaw-2841	840	21	-	-	SYM
taxlaw-2841	840	22	2002	2002	NUM
taxlaw-2841	840	23	)	)	PUNCT
taxlaw-2841	840	24	.	.	PUNCT
taxlaw-2841	841	1	165	165	NUM
taxlaw-2841	841	2	see	see	VERB
taxlaw-2841	841	3	brian	brian	PROPN
taxlaw-2841	841	4	j.	j.	PROPN
taxlaw-2841	841	5	arnold	arnold	PROPN
taxlaw-2841	841	6	&	&	CCONJ
taxlaw-2841	841	7	james	james	PROPN
taxlaw-2841	841	8	r.	r.	PROPN
taxlaw-2841	841	9	wilson	wilson	PROPN
taxlaw-2841	841	10	,	,	PUNCT
taxlaw-2841	841	11	aggressive	aggressive	ADJ
taxlaw-2841	841	12	international	international	ADJ
taxlaw-2841	841	13	tax	tax	NOUN
taxlaw-2841	841	14	planning	planning	NOUN
taxlaw-2841	841	15	by	by	ADP
taxlaw-2841	841	16	multinational	multinational	ADJ
taxlaw-2841	841	17	corporations	corporation	NOUN
taxlaw-2841	841	18	:	:	PUNCT
taxlaw-2841	841	19	the	the	DET
taxlaw-2841	841	20	canadian	canadian	ADJ
taxlaw-2841	841	21	context	context	NOUN
taxlaw-2841	841	22	and	and	CCONJ
taxlaw-2841	841	23	possible	possible	ADJ
taxlaw-2841	841	24	responses	response	NOUN
taxlaw-2841	841	25	,	,	PUNCT
taxlaw-2841	841	26	7	7	NUM
taxlaw-2841	841	27	ssp	ssp	NOUN
taxlaw-2841	841	28	res	re	NOUN
taxlaw-2841	841	29	.	.	PUNCT
taxlaw-2841	842	1	papers	paper	NOUN
taxlaw-2841	842	2	(	(	PUNCT
taxlaw-2841	842	3	2014	2014	NUM
taxlaw-2841	842	4	)	)	PUNCT
taxlaw-2841	842	5	.	.	PUNCT
taxlaw-2841	843	1	166	166	NUM
taxlaw-2841	844	1	i	i	PRON
taxlaw-2841	844	2	d.	d.	PROPN
taxlaw-2841	844	3	at	at	ADP
taxlaw-2841	844	4	18	18	NUM
taxlaw-2841	844	5	.	.	PUNCT
taxlaw-2841	844	6	167	167	NUM
taxlaw-2841	845	1	i	i	PRON
taxlaw-2841	845	2	d.	d.	PROPN
taxlaw-2841	845	3	at	at	ADP
taxlaw-2841	845	4	48	48	NUM
taxlaw-2841	845	5	.	.	PUNCT
taxlaw-2841	846	1	168	168	NUM
taxlaw-2841	846	2	i	i	PRON
taxlaw-2841	846	3	d.	d.	PROPN
taxlaw-2841	846	4	at	at	ADP
taxlaw-2841	846	5	28	28	NUM
taxlaw-2841	846	6	.	.	PUNCT
taxlaw-2841	847	1	44	44	NUM
taxlaw-2841	847	2	columbia	columbia	PROPN
taxlaw-2841	847	3	journal	journal	PROPN
taxlaw-2841	847	4	of	of	ADP
taxlaw-2841	847	5	tax	tax	NOUN
taxlaw-2841	847	6	law	law	NOUN
taxlaw-2841	847	7	[	[	X
taxlaw-2841	847	8	vol.8:5	vol.8:5	NOUN
taxlaw-2841	847	9	however	however	ADV
taxlaw-2841	847	10	,	,	PUNCT
taxlaw-2841	847	11	“	"	PUNCT
taxlaw-2841	847	12	the	the	DET
taxlaw-2841	847	13	key	key	ADJ
taxlaw-2841	847	14	issue	issue	NOUN
taxlaw-2841	847	15	presented	present	VERB
taxlaw-2841	847	16	by	by	ADP
taxlaw-2841	847	17	the	the	DET
taxlaw-2841	847	18	oecd	oecd	PROPN
taxlaw-2841	847	19	’s	’s	PART
taxlaw-2841	847	20	beps	bep	NOUN
taxlaw-2841	847	21	project	project	NOUN
taxlaw-2841	847	22	is	be	AUX
taxlaw-2841	847	23	whether	whether	SCONJ
taxlaw-2841	847	24	oecd	oecd	PROPN
taxlaw-2841	847	25	member	member	NOUN
taxlaw-2841	847	26	countries	country	NOUN
taxlaw-2841	847	27	and	and	CCONJ
taxlaw-2841	847	28	other	other	ADJ
taxlaw-2841	847	29	countries	country	NOUN
taxlaw-2841	847	30	with	with	ADP
taxlaw-2841	847	31	large	large	ADJ
taxlaw-2841	847	32	economies	economy	NOUN
taxlaw-2841	847	33	will	will	AUX
taxlaw-2841	847	34	be	be	AUX
taxlaw-2841	847	35	willing	willing	ADJ
taxlaw-2841	847	36	to	to	PART
taxlaw-2841	847	37	take	take	VERB
taxlaw-2841	847	38	coordinated	coordinated	ADJ
taxlaw-2841	847	39	action	action	NOUN
taxlaw-2841	847	40	against	against	ADP
taxlaw-2841	847	41	aggressive	aggressive	ADJ
taxlaw-2841	847	42	international	international	ADJ
taxlaw-2841	847	43	tax	tax	NOUN
taxlaw-2841	847	44	avoidance	avoidance	NOUN
taxlaw-2841	847	45	.	.	PUNCT
taxlaw-2841	848	1	given	give	VERB
taxlaw-2841	848	2	the	the	DET
taxlaw-2841	848	3	current	current	ADJ
taxlaw-2841	848	4	political	political	ADJ
taxlaw-2841	848	5	paralysis	paralysis	NOUN
taxlaw-2841	848	6	prevailing	prevail	VERB
taxlaw-2841	848	7	in	in	ADP
taxlaw-2841	848	8	the	the	DET
taxlaw-2841	848	9	united	united	PROPN
taxlaw-2841	848	10	states	states	PROPN
taxlaw-2841	848	11	,	,	PUNCT
taxlaw-2841	848	12	it	it	PRON
taxlaw-2841	848	13	seems	seem	VERB
taxlaw-2841	848	14	unlikely	unlikely	ADJ
taxlaw-2841	848	15	that	that	SCONJ
taxlaw-2841	848	16	the	the	DET
taxlaw-2841	848	17	u.s	u.s	PROPN
taxlaw-2841	848	18	.	.	PROPN
taxlaw-2841	848	19	will	will	AUX
taxlaw-2841	848	20	be	be	AUX
taxlaw-2841	848	21	able	able	ADJ
taxlaw-2841	848	22	to	to	PART
taxlaw-2841	848	23	take	take	VERB
taxlaw-2841	848	24	any	any	DET
taxlaw-2841	848	25	effective	effective	ADJ
taxlaw-2841	848	26	action	action	NOUN
taxlaw-2841	848	27	in	in	ADP
taxlaw-2841	848	28	this	this	DET
taxlaw-2841	848	29	regard	regard	NOUN
taxlaw-2841	848	30	even	even	ADV
taxlaw-2841	848	31	if	if	SCONJ
taxlaw-2841	848	32	the	the	DET
taxlaw-2841	848	33	u.s	u.s	PROPN
taxlaw-2841	848	34	.	.	PROPN
taxlaw-2841	848	35	government	government	NOUN
taxlaw-2841	848	36	concludes	conclude	VERB
taxlaw-2841	848	37	that	that	SCONJ
taxlaw-2841	848	38	such	such	ADJ
taxlaw-2841	848	39	action	action	NOUN
taxlaw-2841	848	40	is	be	AUX
taxlaw-2841	848	41	desirable	desirable	ADJ
taxlaw-2841	848	42	.	.	PUNCT
taxlaw-2841	849	1	without	without	ADP
taxlaw-2841	849	2	action	action	NOUN
taxlaw-2841	849	3	by	by	ADP
taxlaw-2841	849	4	the	the	DET
taxlaw-2841	849	5	u.s	u.s	PROPN
taxlaw-2841	849	6	.	.	PROPN
taxlaw-2841	849	7	,	,	PUNCT
taxlaw-2841	849	8	it	it	PRON
taxlaw-2841	849	9	seems	seem	VERB
taxlaw-2841	849	10	unlikely	unlikely	ADJ
taxlaw-2841	849	11	that	that	SCONJ
taxlaw-2841	849	12	canada	canada	PROPN
taxlaw-2841	849	13	,	,	PUNCT
taxlaw-2841	849	14	and	and	CCONJ
taxlaw-2841	849	15	other	other	ADJ
taxlaw-2841	849	16	smaller	small	ADJ
taxlaw-2841	849	17	countries	country	NOUN
taxlaw-2841	849	18	,	,	PUNCT
taxlaw-2841	849	19	would	would	AUX
taxlaw-2841	849	20	be	be	AUX
taxlaw-2841	849	21	willing	willing	ADJ
taxlaw-2841	849	22	to	to	PART
taxlaw-2841	849	23	take	take	VERB
taxlaw-2841	849	24	any	any	DET
taxlaw-2841	849	25	significant	significant	ADJ
taxlaw-2841	849	26	action	action	NOUN
taxlaw-2841	849	27	to	to	PART
taxlaw-2841	849	28	curtail	curtail	VERB
taxlaw-2841	849	29	aggressive	aggressive	ADJ
taxlaw-2841	849	30	tax	tax	NOUN
taxlaw-2841	849	31	planning	planning	NOUN
taxlaw-2841	849	32	by	by	ADP
taxlaw-2841	849	33	their	their	PRON
taxlaw-2841	849	34	multinationals	multinational	NOUN
taxlaw-2841	849	35	that	that	PRON
taxlaw-2841	849	36	might	might	AUX
taxlaw-2841	849	37	risk	risk	VERB
taxlaw-2841	849	38	placing	place	VERB
taxlaw-2841	849	39	them	they	PRON
taxlaw-2841	849	40	at	at	ADP
taxlaw-2841	849	41	a	a	DET
taxlaw-2841	849	42	competitive	competitive	ADJ
taxlaw-2841	849	43	disadvantage	disadvantage	NOUN
taxlaw-2841	849	44	vis	vis	X
taxlaw-2841	849	45	-	-	ADJ
taxlaw-2841	849	46	à	à	X
taxlaw-2841	849	47	-	-	PUNCT
taxlaw-2841	849	48	vis	vis	X
taxlaw-2841	849	49	american	american	ADJ
taxlaw-2841	849	50	multinationals	multinational	NOUN
taxlaw-2841	849	51	.	.	PUNCT
taxlaw-2841	849	52	”169	”169	PUNCT
taxlaw-2841	850	1	i	i	PRON
taxlaw-2841	850	2	argue	argue	VERB
taxlaw-2841	850	3	that	that	SCONJ
taxlaw-2841	850	4	it	it	PRON
taxlaw-2841	850	5	is	be	AUX
taxlaw-2841	850	6	the	the	DET
taxlaw-2841	850	7	effectiveness	effectiveness	NOUN
taxlaw-2841	850	8	of	of	ADP
taxlaw-2841	850	9	the	the	DET
taxlaw-2841	850	10	current	current	ADJ
taxlaw-2841	850	11	gaars	gaar	NOUN
taxlaw-2841	850	12	,	,	PUNCT
taxlaw-2841	850	13	and	and	CCONJ
taxlaw-2841	850	14	their	their	PRON
taxlaw-2841	850	15	interpretation	interpretation	NOUN
taxlaw-2841	850	16	and	and	CCONJ
taxlaw-2841	850	17	implementation	implementation	NOUN
taxlaw-2841	850	18	by	by	ADP
taxlaw-2841	850	19	courts	court	NOUN
taxlaw-2841	850	20	on	on	ADP
taxlaw-2841	850	21	international	international	ADJ
taxlaw-2841	850	22	tax	tax	NOUN
taxlaw-2841	850	23	avoidance	avoidance	NOUN
taxlaw-2841	850	24	,	,	PUNCT
taxlaw-2841	850	25	that	that	PRON
taxlaw-2841	850	26	is	be	AUX
taxlaw-2841	850	27	limited	limited	ADJ
taxlaw-2841	850	28	but	but	CCONJ
taxlaw-2841	850	29	it	it	PRON
taxlaw-2841	850	30	is	be	AUX
taxlaw-2841	850	31	not	not	PART
taxlaw-2841	850	32	a	a	DET
taxlaw-2841	850	33	general	general	ADJ
taxlaw-2841	850	34	argument	argument	NOUN
taxlaw-2841	850	35	against	against	ADP
taxlaw-2841	850	36	gaars	gaar	NOUN
taxlaw-2841	850	37	and	and	CCONJ
taxlaw-2841	850	38	international	international	ADJ
taxlaw-2841	850	39	tax	tax	NOUN
taxlaw-2841	850	40	planning	planning	NOUN
taxlaw-2841	850	41	.	.	PUNCT
taxlaw-2841	851	1	the	the	DET
taxlaw-2841	851	2	details	detail	NOUN
taxlaw-2841	851	3	and	and	CCONJ
taxlaw-2841	851	4	the	the	DET
taxlaw-2841	851	5	design	design	NOUN
taxlaw-2841	851	6	of	of	ADP
taxlaw-2841	851	7	a	a	DET
taxlaw-2841	851	8	gaar	gaar	NOUN
taxlaw-2841	851	9	determine	determine	VERB
taxlaw-2841	851	10	its	its	PRON
taxlaw-2841	851	11	effectiveness	effectiveness	NOUN
taxlaw-2841	851	12	.	.	PUNCT
taxlaw-2841	852	1	based	base	VERB
taxlaw-2841	852	2	on	on	ADP
taxlaw-2841	852	3	this	this	DET
taxlaw-2841	852	4	understanding	understanding	NOUN
taxlaw-2841	852	5	,	,	PUNCT
taxlaw-2841	852	6	i	i	PRON
taxlaw-2841	852	7	propose	propose	VERB
taxlaw-2841	852	8	a	a	DET
taxlaw-2841	852	9	well	well	ADV
taxlaw-2841	852	10	-	-	PUNCT
taxlaw-2841	852	11	designed	design	VERB
taxlaw-2841	852	12	gaar	gaar	NOUN
taxlaw-2841	852	13	to	to	PART
taxlaw-2841	852	14	combat	combat	VERB
taxlaw-2841	852	15	international	international	ADJ
taxlaw-2841	852	16	tax	tax	NOUN
taxlaw-2841	852	17	avoidance	avoidance	NOUN
taxlaw-2841	852	18	.	.	PUNCT
taxlaw-2841	853	1	i	i	PRON
taxlaw-2841	853	2	agree	agree	VERB
taxlaw-2841	853	3	that	that	SCONJ
taxlaw-2841	853	4	the	the	DET
taxlaw-2841	853	5	u.s	u.s	PROPN
taxlaw-2841	853	6	.	.	PROPN
taxlaw-2841	853	7	is	be	AUX
taxlaw-2841	853	8	the	the	DET
taxlaw-2841	853	9	leading	lead	VERB
taxlaw-2841	853	10	player	player	NOUN
taxlaw-2841	853	11	and	and	CCONJ
taxlaw-2841	853	12	that	that	SCONJ
taxlaw-2841	853	13	,	,	PUNCT
taxlaw-2841	853	14	therefore	therefore	ADV
taxlaw-2841	853	15	,	,	PUNCT
taxlaw-2841	853	16	if	if	SCONJ
taxlaw-2841	853	17	the	the	DET
taxlaw-2841	853	18	u.s	u.s	PROPN
taxlaw-2841	853	19	.	.	PROPN
taxlaw-2841	853	20	adopts	adopt	VERB
taxlaw-2841	853	21	my	my	PRON
taxlaw-2841	853	22	proposal	proposal	NOUN
taxlaw-2841	853	23	,	,	PUNCT
taxlaw-2841	853	24	this	this	PRON
taxlaw-2841	853	25	will	will	AUX
taxlaw-2841	853	26	encourage	encourage	VERB
taxlaw-2841	853	27	other	other	ADJ
taxlaw-2841	853	28	countries	country	NOUN
taxlaw-2841	853	29	to	to	PART
taxlaw-2841	853	30	adopt	adopt	VERB
taxlaw-2841	853	31	it	it	PRON
taxlaw-2841	853	32	as	as	ADV
taxlaw-2841	853	33	well	well	ADV
taxlaw-2841	853	34	,	,	PUNCT
taxlaw-2841	853	35	which	which	PRON
taxlaw-2841	853	36	will	will	AUX
taxlaw-2841	853	37	make	make	VERB
taxlaw-2841	853	38	a	a	DET
taxlaw-2841	853	39	substantial	substantial	ADJ
taxlaw-2841	853	40	contribution	contribution	NOUN
taxlaw-2841	853	41	to	to	ADP
taxlaw-2841	853	42	curtailing	curtail	VERB
taxlaw-2841	853	43	international	international	ADJ
taxlaw-2841	853	44	corporate	corporate	ADJ
taxlaw-2841	853	45	tax	tax	NOUN
taxlaw-2841	853	46	avoidance	avoidance	NOUN
taxlaw-2841	853	47	on	on	ADP
taxlaw-2841	853	48	a	a	DET
taxlaw-2841	853	49	global	global	ADJ
taxlaw-2841	853	50	scale	scale	NOUN
taxlaw-2841	853	51	.	.	PUNCT
taxlaw-2841	854	1	based	base	VERB
taxlaw-2841	854	2	on	on	ADP
taxlaw-2841	854	3	former	former	ADJ
taxlaw-2841	854	4	president	president	NOUN
taxlaw-2841	854	5	obama	obama	PROPN
taxlaw-2841	854	6	’s	’s	PART
taxlaw-2841	854	7	proposed	propose	VERB
taxlaw-2841	854	8	minimum	minimum	ADJ
taxlaw-2841	854	9	tax	tax	NOUN
taxlaw-2841	854	10	,	,	PUNCT
taxlaw-2841	854	11	and	and	CCONJ
taxlaw-2841	854	12	other	other	ADJ
taxlaw-2841	854	13	minimum	minimum	ADJ
taxlaw-2841	854	14	tax	tax	NOUN
taxlaw-2841	854	15	proposals	proposal	NOUN
taxlaw-2841	854	16	in	in	ADP
taxlaw-2841	854	17	the	the	DET
taxlaw-2841	854	18	u.s	u.s	PROPN
taxlaw-2841	854	19	.	.	PROPN
taxlaw-2841	854	20	,	,	PUNCT
taxlaw-2841	854	21	it	it	PRON
taxlaw-2841	854	22	seems	seem	VERB
taxlaw-2841	854	23	feasible	feasible	ADJ
taxlaw-2841	854	24	,	,	PUNCT
taxlaw-2841	854	25	and	and	CCONJ
taxlaw-2841	854	26	reasonable	reasonable	ADJ
taxlaw-2841	854	27	,	,	PUNCT
taxlaw-2841	854	28	for	for	SCONJ
taxlaw-2841	854	29	the	the	DET
taxlaw-2841	854	30	u.s	u.s	PROPN
taxlaw-2841	854	31	.	.	PROPN
taxlaw-2841	854	32	to	to	PART
taxlaw-2841	854	33	adopt	adopt	VERB
taxlaw-2841	854	34	my	my	PRON
taxlaw-2841	854	35	proposal	proposal	NOUN
taxlaw-2841	854	36	addressing	address	VERB
taxlaw-2841	854	37	political	political	ADJ
taxlaw-2841	854	38	feasibility	feasibility	NOUN
taxlaw-2841	854	39	and	and	CCONJ
taxlaw-2841	854	40	constructive	constructive	ADJ
taxlaw-2841	854	41	unilateralism	unilateralism	NOUN
taxlaw-2841	854	42	,	,	PUNCT
taxlaw-2841	854	43	which	which	PRON
taxlaw-2841	854	44	i	i	PRON
taxlaw-2841	854	45	will	will	AUX
taxlaw-2841	854	46	elaborate	elaborate	VERB
taxlaw-2841	854	47	on	on	ADP
taxlaw-2841	854	48	in	in	ADP
taxlaw-2841	854	49	later	later	ADJ
taxlaw-2841	854	50	sections	section	NOUN
taxlaw-2841	854	51	.	.	PUNCT
taxlaw-2841	855	1	170	170	NUM
taxlaw-2841	855	2	3	3	X
taxlaw-2841	855	3	.	.	PUNCT
taxlaw-2841	856	1	reducing	reduce	VERB
taxlaw-2841	856	2	the	the	DET
taxlaw-2841	856	3	lock	lock	NOUN
taxlaw-2841	856	4	out	out	ADP
taxlaw-2841	856	5	effect	effect	NOUN
taxlaw-2841	856	6	the	the	DET
taxlaw-2841	856	7	proposed	propose	VERB
taxlaw-2841	856	8	regime	regime	NOUN
taxlaw-2841	856	9	is	be	AUX
taxlaw-2841	856	10	expected	expect	VERB
taxlaw-2841	856	11	to	to	PART
taxlaw-2841	856	12	reduce	reduce	VERB
taxlaw-2841	856	13	the	the	DET
taxlaw-2841	856	14	lock	lock	NOUN
taxlaw-2841	856	15	out	out	ADP
taxlaw-2841	856	16	effect	effect	NOUN
taxlaw-2841	856	17	since	since	SCONJ
taxlaw-2841	856	18	the	the	DET
taxlaw-2841	856	19	tax	tax	NOUN
taxlaw-2841	856	20	burden	burden	NOUN
taxlaw-2841	856	21	on	on	ADP
taxlaw-2841	856	22	un	un	ADJ
taxlaw-2841	856	23	-	-	ADJ
taxlaw-2841	856	24	repatriated	repatriate	VERB
taxlaw-2841	856	25	profits	profit	NOUN
taxlaw-2841	856	26	will	will	AUX
taxlaw-2841	856	27	rise	rise	VERB
taxlaw-2841	856	28	and	and	CCONJ
taxlaw-2841	856	29	the	the	DET
taxlaw-2841	856	30	gap	gap	NOUN
taxlaw-2841	856	31	between	between	ADP
taxlaw-2841	856	32	the	the	DET
taxlaw-2841	856	33	tax	tax	NOUN
taxlaw-2841	856	34	burden	burden	NOUN
taxlaw-2841	856	35	on	on	ADP
taxlaw-2841	856	36	unrepatriated	unrepatriated	ADJ
taxlaw-2841	856	37	profits	profit	NOUN
taxlaw-2841	856	38	and	and	CCONJ
taxlaw-2841	856	39	on	on	ADP
taxlaw-2841	856	40	repatriated	repatriate	VERB
taxlaw-2841	856	41	profits	profit	NOUN
taxlaw-2841	856	42	will	will	AUX
taxlaw-2841	856	43	decrease	decrease	VERB
taxlaw-2841	856	44	,	,	PUNCT
taxlaw-2841	856	45	meaning	mean	VERB
taxlaw-2841	856	46	less	less	ADJ
taxlaw-2841	856	47	tax	tax	NOUN
taxlaw-2841	856	48	benefits	benefit	NOUN
taxlaw-2841	856	49	of	of	ADP
taxlaw-2841	856	50	lock	lock	NOUN
taxlaw-2841	856	51	out	out	ADP
taxlaw-2841	856	52	.	.	PUNCT
taxlaw-2841	857	1	this	this	PRON
taxlaw-2841	857	2	is	be	AUX
taxlaw-2841	857	3	especially	especially	ADV
taxlaw-2841	857	4	true	true	ADJ
taxlaw-2841	857	5	as	as	ADV
taxlaw-2841	857	6	long	long	ADV
taxlaw-2841	857	7	as	as	SCONJ
taxlaw-2841	857	8	the	the	DET
taxlaw-2841	857	9	proposals	proposal	NOUN
taxlaw-2841	857	10	and	and	CCONJ
taxlaw-2841	857	11	plans	plan	NOUN
taxlaw-2841	857	12	of	of	ADP
taxlaw-2841	857	13	reducing	reduce	VERB
taxlaw-2841	857	14	the	the	DET
taxlaw-2841	857	15	u.s	u.s	PROPN
taxlaw-2841	857	16	.	.	PROPN
taxlaw-2841	857	17	corporate	corporate	ADJ
taxlaw-2841	857	18	tax	tax	NOUN
taxlaw-2841	857	19	rate	rate	NOUN
taxlaw-2841	857	20	from	from	ADP
taxlaw-2841	857	21	35	35	NUM
taxlaw-2841	857	22	%	%	NOUN
taxlaw-2841	857	23	to	to	ADP
taxlaw-2841	857	24	around	around	ADP
taxlaw-2841	857	25	25	25	NUM
taxlaw-2841	857	26	%	%	NOUN
taxlaw-2841	857	27	are	be	AUX
taxlaw-2841	857	28	implemented	implement	VERB
taxlaw-2841	857	29	.	.	PUNCT
taxlaw-2841	858	1	the	the	DET
taxlaw-2841	858	2	repatriation	repatriation	NOUN
taxlaw-2841	858	3	holiday	holiday	NOUN
taxlaw-2841	858	4	of	of	ADP
taxlaw-2841	858	5	2004	2004	NUM
taxlaw-2841	858	6	proved	prove	VERB
taxlaw-2841	858	7	that	that	SCONJ
taxlaw-2841	858	8	u.s	u.s	PROPN
taxlaw-2841	858	9	.	.	PROPN
taxlaw-2841	858	10	multinationals	multinational	NOUN
taxlaw-2841	858	11	are	be	AUX
taxlaw-2841	858	12	interested	interested	ADJ
taxlaw-2841	858	13	in	in	ADP
taxlaw-2841	858	14	repatriation	repatriation	NOUN
taxlaw-2841	858	15	and	and	CCONJ
taxlaw-2841	858	16	are	be	AUX
taxlaw-2841	858	17	ready	ready	ADJ
taxlaw-2841	858	18	to	to	PART
taxlaw-2841	858	19	pay	pay	VERB
taxlaw-2841	858	20	a	a	DET
taxlaw-2841	858	21	tax	tax	NOUN
taxlaw-2841	858	22	price	price	NOUN
taxlaw-2841	858	23	for	for	ADP
taxlaw-2841	858	24	repatriation	repatriation	NOUN
taxlaw-2841	858	25	as	as	ADV
taxlaw-2841	858	26	long	long	ADV
taxlaw-2841	858	27	as	as	SCONJ
taxlaw-2841	858	28	the	the	DET
taxlaw-2841	858	29	price	price	NOUN
taxlaw-2841	858	30	is	be	AUX
taxlaw-2841	858	31	low.171	low.171	NOUN
taxlaw-2841	858	32	of	of	ADP
taxlaw-2841	858	33	the	the	DET
taxlaw-2841	858	34	roughly	roughly	ADV
taxlaw-2841	858	35	9,700	9,700	NUM
taxlaw-2841	858	36	companies	company	NOUN
taxlaw-2841	858	37	that	that	PRON
taxlaw-2841	858	38	had	have	AUX
taxlaw-2841	858	39	cfcs	cfc	VERB
taxlaw-2841	858	40	in	in	ADP
taxlaw-2841	858	41	2004	2004	NUM
taxlaw-2841	858	42	,	,	PUNCT
taxlaw-2841	858	43	843	843	NUM
taxlaw-2841	858	44	corporations	corporation	NOUN
taxlaw-2841	858	45	took	take	VERB
taxlaw-2841	858	46	advantage	advantage	NOUN
taxlaw-2841	858	47	of	of	ADP
taxlaw-2841	858	48	the	the	DET
taxlaw-2841	858	49	drd	drd	NOUN
taxlaw-2841	858	50	,	,	PUNCT
taxlaw-2841	858	51	repatriating	repatriate	VERB
taxlaw-2841	858	52	$	$	SYM
taxlaw-2841	858	53	362	362	NUM
taxlaw-2841	858	54	billion	billion	NUM
taxlaw-2841	858	55	,	,	PUNCT
taxlaw-2841	858	56	of	of	ADP
taxlaw-2841	858	57	which	which	PRON
taxlaw-2841	858	58	$	$	SYM
taxlaw-2841	858	59	312	312	NUM
taxlaw-2841	858	60	billion	billion	NUM
taxlaw-2841	858	61	was	be	AUX
taxlaw-2841	858	62	eligible	eligible	ADJ
taxlaw-2841	858	63	for	for	ADP
taxlaw-2841	858	64	deduction.172	deduction.172	NUM
taxlaw-2841	858	65	the	the	DET
taxlaw-2841	858	66	companies	company	NOUN
taxlaw-2841	858	67	that	that	PRON
taxlaw-2841	858	68	chose	choose	VERB
taxlaw-2841	858	69	to	to	PART
taxlaw-2841	858	70	take	take	VERB
taxlaw-2841	858	71	advantage	advantage	NOUN
taxlaw-2841	858	72	of	of	ADP
taxlaw-2841	858	73	section	section	NOUN
taxlaw-2841	858	74	965	965	NUM
taxlaw-2841	858	75	and	and	CCONJ
taxlaw-2841	858	76	repatriate	repatriate	VERB
taxlaw-2841	858	77	earnings	earning	NOUN
taxlaw-2841	858	78	in	in	ADP
taxlaw-2841	858	79	excess	excess	NOUN
taxlaw-2841	858	80	of	of	ADP
taxlaw-2841	858	81	their	their	PRON
taxlaw-2841	858	82	baseline	baseline	NOUN
taxlaw-2841	858	83	averages	average	NOUN
taxlaw-2841	858	84	were	be	AUX
taxlaw-2841	858	85	overwhelmingly	overwhelmingly	ADV
taxlaw-2841	858	86	large	large	ADJ
taxlaw-2841	858	87	,	,	PUNCT
taxlaw-2841	858	88	multinational	multinational	ADJ
taxlaw-2841	858	89	companies	company	NOUN
taxlaw-2841	858	90	.	.	PUNCT
taxlaw-2841	859	1	the	the	DET
taxlaw-2841	859	2	average	average	ADJ
taxlaw-2841	859	3	total	total	ADJ
taxlaw-2841	859	4	year	year	NOUN
taxlaw-2841	859	5	-	-	PUNCT
taxlaw-2841	859	6	end	end	NOUN
taxlaw-2841	859	7	assets	asset	NOUN
taxlaw-2841	859	8	of	of	ADP
taxlaw-2841	859	9	participating	participate	VERB
taxlaw-2841	859	10	firms	firm	NOUN
taxlaw-2841	859	11	were	be	AUX
taxlaw-2841	859	12	more	more	ADJ
taxlaw-2841	859	13	than	than	ADP
taxlaw-2841	859	14	$	$	SYM
taxlaw-2841	859	15	24	24	NUM
taxlaw-2841	859	16	billion	billion	NUM
taxlaw-2841	859	17	,	,	PUNCT
taxlaw-2841	859	18	and	and	CCONJ
taxlaw-2841	859	19	the	the	DET
taxlaw-2841	859	20	average	average	ADJ
taxlaw-2841	859	21	amount	amount	NOUN
taxlaw-2841	859	22	repatriated	repatriate	VERB
taxlaw-2841	859	23	was	be	AUX
taxlaw-2841	859	24	roughly	roughly	ADV
taxlaw-2841	859	25	$	$	SYM
taxlaw-2841	859	26	429	429	NUM
taxlaw-2841	859	27	million	million	NUM
taxlaw-2841	859	28	.	.	PUNCT
taxlaw-2841	860	1	those	those	DET
taxlaw-2841	860	2	firms	firm	NOUN
taxlaw-2841	860	3	were	be	AUX
taxlaw-2841	860	4	predominantly	predominantly	ADV
taxlaw-2841	860	5	in	in	ADP
taxlaw-2841	860	6	mature	mature	ADJ
taxlaw-2841	860	7	industries.173	industries.173	PROPN
taxlaw-2841	860	8	169	169	NUM
taxlaw-2841	860	9	i	i	PRON
taxlaw-2841	860	10	d.	d.	PROPN
taxlaw-2841	860	11	at	at	ADP
taxlaw-2841	860	12	56	56	NUM
taxlaw-2841	860	13	.	.	NOUN
taxlaw-2841	860	14	170	170	NUM
taxlaw-2841	860	15	section	section	NOUN
taxlaw-2841	860	16	v(b)(9)&(10	v(b)(9)&(10	PROPN
taxlaw-2841	860	17	)	)	PUNCT
taxlaw-2841	860	18	.	.	PUNCT
taxlaw-2841	861	1	171	171	NUM
taxlaw-2841	861	2	section	section	NOUN
taxlaw-2841	861	3	965	965	NUM
taxlaw-2841	861	4	,	,	PUNCT
taxlaw-2841	861	5	enacted	enact	VERB
taxlaw-2841	861	6	as	as	ADP
taxlaw-2841	861	7	part	part	NOUN
taxlaw-2841	861	8	of	of	ADP
taxlaw-2841	861	9	the	the	DET
taxlaw-2841	861	10	jobs	job	NOUN
taxlaw-2841	861	11	act	act	VERB
taxlaw-2841	861	12	in	in	ADP
taxlaw-2841	861	13	october	october	PROPN
taxlaw-2841	861	14	2004	2004	NUM
taxlaw-2841	861	15	,	,	PUNCT
taxlaw-2841	861	16	allowed	allow	VERB
taxlaw-2841	861	17	a	a	DET
taxlaw-2841	861	18	u.s	u.s	PROPN
taxlaw-2841	861	19	.	.	PROPN
taxlaw-2841	861	20	corporate	corporate	ADJ
taxlaw-2841	861	21	shareholder	shareholder	NOUN
taxlaw-2841	861	22	(	(	PUNCT
taxlaw-2841	861	23	uss	uss	PROPN
taxlaw-2841	861	24	)	)	PUNCT
taxlaw-2841	861	25	to	to	PART
taxlaw-2841	861	26	elect	elect	VERB
taxlaw-2841	861	27	,	,	PUNCT
taxlaw-2841	861	28	for	for	ADP
taxlaw-2841	861	29	one	one	NUM
taxlaw-2841	861	30	tax	tax	NOUN
taxlaw-2841	861	31	year	year	NOUN
taxlaw-2841	861	32	,	,	PUNCT
taxlaw-2841	861	33	to	to	PART
taxlaw-2841	861	34	receive	receive	VERB
taxlaw-2841	861	35	an	an	DET
taxlaw-2841	861	36	85	85	NUM
taxlaw-2841	861	37	%	%	NOUN
taxlaw-2841	861	38	dividends	dividend	NOUN
taxlaw-2841	861	39	received	receive	VERB
taxlaw-2841	861	40	deduction	deduction	NOUN
taxlaw-2841	861	41	(	(	PUNCT
taxlaw-2841	861	42	drd	drd	PROPN
taxlaw-2841	861	43	)	)	PUNCT
taxlaw-2841	861	44	on	on	ADP
taxlaw-2841	861	45	qualifying	qualify	VERB
taxlaw-2841	861	46	dividends	dividend	NOUN
taxlaw-2841	861	47	received	receive	VERB
taxlaw-2841	861	48	from	from	ADP
taxlaw-2841	861	49	its	its	PRON
taxlaw-2841	861	50	controlled	control	VERB
taxlaw-2841	861	51	foreign	foreign	ADJ
taxlaw-2841	861	52	corporations	corporation	NOUN
taxlaw-2841	861	53	.	.	PUNCT
taxlaw-2841	862	1	that	that	DET
taxlaw-2841	862	2	allowance	allowance	NOUN
taxlaw-2841	862	3	would	would	AUX
taxlaw-2841	862	4	generally	generally	ADV
taxlaw-2841	862	5	reduce	reduce	VERB
taxlaw-2841	862	6	the	the	DET
taxlaw-2841	862	7	effective	effective	ADJ
taxlaw-2841	862	8	tax	tax	NOUN
taxlaw-2841	862	9	rate	rate	NOUN
taxlaw-2841	862	10	on	on	ADP
taxlaw-2841	862	11	repatriated	repatriate	VERB
taxlaw-2841	862	12	earnings	earning	NOUN
taxlaw-2841	862	13	to	to	ADP
taxlaw-2841	862	14	5.25	5.25	NUM
taxlaw-2841	862	15	%	%	NOUN
taxlaw-2841	862	16	(	(	PUNCT
taxlaw-2841	862	17	irs	irs	PROPN
taxlaw-2841	862	18	,	,	PUNCT
taxlaw-2841	862	19	irc	irc	PROPN
taxlaw-2841	862	20	965	965	NUM
taxlaw-2841	862	21	dividend	dividend	NOUN
taxlaw-2841	862	22	repatriation	repatriation	NOUN
taxlaw-2841	862	23	audit	audit	NOUN
taxlaw-2841	862	24	guidelines	guideline	NOUN
taxlaw-2841	862	25	,	,	PUNCT
taxlaw-2841	862	26	lmsb-0808	lmsb-0808	NOUN
taxlaw-2841	862	27	-	-	PUNCT
taxlaw-2841	862	28	043	043	VERB
taxlaw-2841	862	29	,	,	PUNCT
taxlaw-2841	862	30	doc	doc	PROPN
taxlaw-2841	862	31	2011	2011	NUM
taxlaw-2841	862	32	-	-	SYM
taxlaw-2841	862	33	16107	16107	NUM
taxlaw-2841	862	34	,	,	PUNCT
taxlaw-2841	862	35	2011	2011	NUM
taxlaw-2841	862	36	tnt	tnt	PROPN
taxlaw-2841	862	37	143	143	PROPN
taxlaw-2841	862	38	-	-	SYM
taxlaw-2841	862	39	47	47	NUM
taxlaw-2841	862	40	(	(	PUNCT
taxlaw-2841	862	41	aug	aug	PROPN
taxlaw-2841	862	42	.	.	PROPN
taxlaw-2841	862	43	27	27	NUM
taxlaw-2841	862	44	,	,	PUNCT
taxlaw-2841	862	45	2008	2008	NUM
taxlaw-2841	862	46	)	)	PUNCT
taxlaw-2841	862	47	.	.	PUNCT
taxlaw-2841	863	1	172	172	NUM
taxlaw-2841	863	2	melissa	melissa	PROPN
taxlaw-2841	863	3	redmiles	redmile	NOUN
taxlaw-2841	863	4	,	,	PUNCT
taxlaw-2841	863	5	the	the	DET
taxlaw-2841	863	6	one	one	NUM
taxlaw-2841	863	7	-	-	PUNCT
taxlaw-2841	863	8	time	time	NOUN
taxlaw-2841	863	9	received	receive	VERB
taxlaw-2841	863	10	dividend	dividend	NOUN
taxlaw-2841	863	11	deduction	deduction	NOUN
taxlaw-2841	863	12	,	,	PUNCT
taxlaw-2841	863	13	27	27	NUM
taxlaw-2841	863	14	statistics	statistic	NOUN
taxlaw-2841	863	15	of	of	ADP
taxlaw-2841	863	16	income	income	NOUN
taxlaw-2841	863	17	bulletin	bulletin	NOUN
taxlaw-2841	863	18	102	102	NUM
taxlaw-2841	863	19	(	(	PUNCT
taxlaw-2841	863	20	2008	2008	NUM
taxlaw-2841	863	21	)	)	PUNCT
taxlaw-2841	863	22	.	.	PUNCT
taxlaw-2841	864	1	173	173	NUM
taxlaw-2841	864	2	see	see	VERB
taxlaw-2841	864	3	i	i	PRON
taxlaw-2841	864	4	d.	d.	PROPN
taxlaw-2841	864	5	,	,	PUNCT
taxlaw-2841	864	6	roy	roy	PROPN
taxlaw-2841	864	7	clemons	clemons	PROPN
taxlaw-2841	864	8	&	&	CCONJ
taxlaw-2841	864	9	michael	michael	PROPN
taxlaw-2841	864	10	r.	r.	PROPN
taxlaw-2841	864	11	kinney	kinney	PROPN
taxlaw-2841	864	12	,	,	PUNCT
taxlaw-2841	864	13	an	an	DET
taxlaw-2841	864	14	analysis	analysis	NOUN
taxlaw-2841	864	15	of	of	ADP
taxlaw-2841	864	16	the	the	DET
taxlaw-2841	864	17	tax	tax	NOUN
taxlaw-2841	864	18	holiday	holiday	NOUN
taxlaw-2841	864	19	for	for	ADP
taxlaw-2841	864	20	repatriation	repatriation	NOUN
taxlaw-2841	864	21	under	under	ADP
taxlaw-2841	864	22	the	the	DET
taxlaw-2841	864	23	jobs	job	NOUN
taxlaw-2841	864	24	act	act	PROPN
taxlaw-2841	864	25	,	,	PUNCT
taxlaw-2841	864	26	tax	tax	NOUN
taxlaw-2841	864	27	notes	note	NOUN
taxlaw-2841	864	28	758	758	NUM
taxlaw-2841	864	29	(	(	PUNCT
taxlaw-2841	864	30	2008	2008	NUM
taxlaw-2841	864	31	)	)	PUNCT
taxlaw-2841	864	32	.	.	PUNCT
taxlaw-2841	865	1	2017	2017	NUM
taxlaw-2841	865	2	]	]	PUNCT
taxlaw-2841	865	3	minimum	minimum	ADJ
taxlaw-2841	865	4	global	global	ADJ
taxlaw-2841	865	5	effective	effective	ADJ
taxlaw-2841	865	6	corporate	corporate	ADJ
taxlaw-2841	865	7	tax	tax	NOUN
taxlaw-2841	865	8	rate	rate	NOUN
taxlaw-2841	865	9	45	45	NUM
taxlaw-2841	865	10	the	the	DET
taxlaw-2841	865	11	same	same	ADJ
taxlaw-2841	865	12	is	be	AUX
taxlaw-2841	865	13	true	true	ADJ
taxlaw-2841	865	14	the	the	DET
taxlaw-2841	865	15	other	other	ADJ
taxlaw-2841	865	16	way	way	NOUN
taxlaw-2841	865	17	around	around	ADV
taxlaw-2841	865	18	.	.	PUNCT
taxlaw-2841	866	1	if	if	SCONJ
taxlaw-2841	866	2	the	the	DET
taxlaw-2841	866	3	benefit	benefit	NOUN
taxlaw-2841	866	4	of	of	ADP
taxlaw-2841	866	5	lock	lock	NOUN
taxlaw-2841	866	6	out	out	ADP
taxlaw-2841	866	7	is	be	AUX
taxlaw-2841	866	8	around	around	ADV
taxlaw-2841	866	9	10	10	NUM
taxlaw-2841	866	10	%	%	NOUN
taxlaw-2841	866	11	,	,	PUNCT
taxlaw-2841	866	12	then	then	ADV
taxlaw-2841	866	13	u.s	u.s	PROPN
taxlaw-2841	866	14	.	.	PROPN
taxlaw-2841	866	15	multinationals	multinational	NOUN
taxlaw-2841	866	16	are	be	AUX
taxlaw-2841	866	17	expected	expect	VERB
taxlaw-2841	866	18	to	to	PART
taxlaw-2841	866	19	prefer	prefer	VERB
taxlaw-2841	866	20	repatriation	repatriation	NOUN
taxlaw-2841	866	21	.	.	PUNCT
taxlaw-2841	867	1	as	as	SCONJ
taxlaw-2841	867	2	the	the	DET
taxlaw-2841	867	3	economic	economic	ADJ
taxlaw-2841	867	4	literature	literature	NOUN
taxlaw-2841	867	5	reveals	reveal	VERB
taxlaw-2841	867	6	,	,	PUNCT
taxlaw-2841	867	7	currently	currently	ADV
taxlaw-2841	867	8	,	,	PUNCT
taxlaw-2841	867	9	u.s	u.s	PROPN
taxlaw-2841	867	10	.	.	PROPN
taxlaw-2841	867	11	multinationals	multinational	NOUN
taxlaw-2841	867	12	do	do	AUX
taxlaw-2841	867	13	not	not	PART
taxlaw-2841	867	14	repatriate	repatriate	VERB
taxlaw-2841	867	15	foreign	foreign	ADJ
taxlaw-2841	867	16	cash	cash	NOUN
taxlaw-2841	867	17	to	to	PART
taxlaw-2841	867	18	avoid	avoid	VERB
taxlaw-2841	867	19	the	the	DET
taxlaw-2841	867	20	u.s	u.s	PROPN
taxlaw-2841	867	21	.	.	PROPN
taxlaw-2841	867	22	repatriation	repatriation	NOUN
taxlaw-2841	867	23	tax.174	tax.174	VERB
taxlaw-2841	867	24	it	it	PRON
taxlaw-2841	867	25	is	be	AUX
taxlaw-2841	867	26	proved	prove	VERB
taxlaw-2841	867	27	that	that	SCONJ
taxlaw-2841	867	28	locked	lock	VERB
taxlaw-2841	867	29	out	out	ADP
taxlaw-2841	867	30	cash	cash	NOUN
taxlaw-2841	867	31	due	due	ADP
taxlaw-2841	867	32	to	to	ADP
taxlaw-2841	867	33	repatriation	repatriation	NOUN
taxlaw-2841	867	34	tax	tax	NOUN
taxlaw-2841	867	35	costs	cost	NOUN
taxlaw-2841	867	36	leads	lead	VERB
taxlaw-2841	867	37	managers	manager	NOUN
taxlaw-2841	867	38	to	to	PART
taxlaw-2841	867	39	invest	invest	VERB
taxlaw-2841	867	40	overseas	overseas	ADV
taxlaw-2841	867	41	,	,	PUNCT
taxlaw-2841	867	42	but	but	CCONJ
taxlaw-2841	867	43	these	these	DET
taxlaw-2841	867	44	investments	investment	NOUN
taxlaw-2841	867	45	are	be	AUX
taxlaw-2841	867	46	less	less	ADJ
taxlaw-2841	867	47	value	value	NOUN
taxlaw-2841	867	48	enhancing	enhancing	NOUN
taxlaw-2841	867	49	,	,	PUNCT
taxlaw-2841	867	50	possibly	possibly	ADV
taxlaw-2841	867	51	reflecting	reflect	VERB
taxlaw-2841	867	52	agency	agency	NOUN
taxlaw-2841	867	53	issues	issue	NOUN
taxlaw-2841	867	54	.	.	PUNCT
taxlaw-2841	868	1	in	in	ADP
taxlaw-2841	868	2	other	other	ADJ
taxlaw-2841	868	3	words	word	NOUN
taxlaw-2841	868	4	,	,	PUNCT
taxlaw-2841	868	5	the	the	DET
taxlaw-2841	868	6	cost	cost	NOUN
taxlaw-2841	868	7	of	of	ADP
taxlaw-2841	868	8	lock	lock	NOUN
taxlaw-2841	868	9	out	out	ADP
taxlaw-2841	868	10	is	be	AUX
taxlaw-2841	868	11	not	not	PART
taxlaw-2841	868	12	just	just	ADV
taxlaw-2841	868	13	tax	tax	NOUN
taxlaw-2841	868	14	revenue	revenue	NOUN
taxlaw-2841	868	15	losses	loss	NOUN
taxlaw-2841	868	16	but	but	CCONJ
taxlaw-2841	868	17	also	also	ADV
taxlaw-2841	868	18	economic	economic	ADJ
taxlaw-2841	868	19	losses	loss	NOUN
taxlaw-2841	868	20	as	as	ADP
taxlaw-2841	868	21	result	result	NOUN
taxlaw-2841	868	22	of	of	ADP
taxlaw-2841	868	23	distorting	distort	VERB
taxlaw-2841	868	24	investment	investment	NOUN
taxlaw-2841	868	25	decisions.175	decisions.175	NOUN
taxlaw-2841	868	26	therefore	therefore	ADV
taxlaw-2841	868	27	,	,	PUNCT
taxlaw-2841	868	28	reducing	reduce	VERB
taxlaw-2841	868	29	lock	lock	NOUN
taxlaw-2841	868	30	out	out	ADP
taxlaw-2841	868	31	would	would	AUX
taxlaw-2841	868	32	raise	raise	VERB
taxlaw-2841	868	33	both	both	DET
taxlaw-2841	868	34	tax	tax	NOUN
taxlaw-2841	868	35	revenues	revenue	NOUN
taxlaw-2841	868	36	,	,	PUNCT
taxlaw-2841	868	37	as	as	ADV
taxlaw-2841	868	38	well	well	ADV
taxlaw-2841	868	39	as	as	ADP
taxlaw-2841	868	40	economic	economic	ADJ
taxlaw-2841	868	41	benefits	benefit	NOUN
taxlaw-2841	868	42	,	,	PUNCT
taxlaw-2841	868	43	because	because	SCONJ
taxlaw-2841	868	44	the	the	DET
taxlaw-2841	868	45	corporate	corporate	ADJ
taxlaw-2841	868	46	decisions	decision	NOUN
taxlaw-2841	868	47	are	be	AUX
taxlaw-2841	868	48	expected	expect	VERB
taxlaw-2841	868	49	to	to	PART
taxlaw-2841	868	50	be	be	AUX
taxlaw-2841	868	51	motivated	motivate	VERB
taxlaw-2841	868	52	more	more	ADV
taxlaw-2841	868	53	by	by	ADP
taxlaw-2841	868	54	economic	economic	ADJ
taxlaw-2841	868	55	efficiency	efficiency	NOUN
taxlaw-2841	868	56	considerations	consideration	NOUN
taxlaw-2841	868	57	than	than	ADP
taxlaw-2841	868	58	tax	tax	NOUN
taxlaw-2841	868	59	efficiency	efficiency	NOUN
taxlaw-2841	868	60	considerations	consideration	NOUN
taxlaw-2841	868	61	,	,	PUNCT
taxlaw-2841	868	62	which	which	PRON
taxlaw-2841	868	63	will	will	AUX
taxlaw-2841	868	64	reduce	reduce	VERB
taxlaw-2841	868	65	the	the	DET
taxlaw-2841	868	66	lockout	lockout	NOUN
taxlaw-2841	868	67	distortions.176	distortions.176	NOUN
taxlaw-2841	868	68	but	but	CCONJ
taxlaw-2841	868	69	,	,	PUNCT
taxlaw-2841	868	70	it	it	PRON
taxlaw-2841	868	71	is	be	AUX
taxlaw-2841	868	72	not	not	PART
taxlaw-2841	868	73	clear	clear	ADJ
taxlaw-2841	868	74	,	,	PUNCT
taxlaw-2841	868	75	whether	whether	SCONJ
taxlaw-2841	868	76	these	these	DET
taxlaw-2841	868	77	economic	economic	ADJ
taxlaw-2841	868	78	benefits	benefit	NOUN
taxlaw-2841	868	79	include	include	VERB
taxlaw-2841	868	80	investments	investment	NOUN
taxlaw-2841	868	81	in	in	ADP
taxlaw-2841	868	82	the	the	DET
taxlaw-2841	868	83	united	united	PROPN
taxlaw-2841	868	84	states	states	PROPN
taxlaw-2841	868	85	and	and	CCONJ
taxlaw-2841	868	86	job	job	NOUN
taxlaw-2841	868	87	creation	creation	NOUN
taxlaw-2841	868	88	since	since	SCONJ
taxlaw-2841	868	89	the	the	DET
taxlaw-2841	868	90	experience	experience	NOUN
taxlaw-2841	868	91	of	of	ADP
taxlaw-2841	868	92	the	the	DET
taxlaw-2841	868	93	2004	2004	NUM
taxlaw-2841	868	94	tax	tax	NOUN
taxlaw-2841	868	95	holiday	holiday	NOUN
taxlaw-2841	868	96	illustrated	illustrate	VERB
taxlaw-2841	868	97	that	that	SCONJ
taxlaw-2841	868	98	firms	firm	NOUN
taxlaw-2841	868	99	that	that	PRON
taxlaw-2841	868	100	chose	choose	VERB
taxlaw-2841	868	101	not	not	PART
taxlaw-2841	868	102	to	to	PART
taxlaw-2841	868	103	repatriate	repatriate	VERB
taxlaw-2841	868	104	had	have	VERB
taxlaw-2841	868	105	more	more	ADJ
taxlaw-2841	868	106	growth	growth	NOUN
taxlaw-2841	868	107	investment	investment	NOUN
taxlaw-2841	868	108	opportunities	opportunity	NOUN
taxlaw-2841	868	109	in	in	ADP
taxlaw-2841	868	110	the	the	DET
taxlaw-2841	868	111	united	united	PROPN
taxlaw-2841	868	112	states	states	PROPN
taxlaw-2841	868	113	and	and	CCONJ
taxlaw-2841	868	114	invested	invest	VERB
taxlaw-2841	868	115	more	more	ADV
taxlaw-2841	868	116	in	in	ADP
taxlaw-2841	868	117	growth	growth	NOUN
taxlaw-2841	868	118	in	in	ADP
taxlaw-2841	868	119	the	the	DET
taxlaw-2841	868	120	years	year	NOUN
taxlaw-2841	868	121	following	follow	VERB
taxlaw-2841	868	122	the	the	DET
taxlaw-2841	868	123	holiday	holiday	NOUN
taxlaw-2841	868	124	.	.	PUNCT
taxlaw-2841	869	1	it	it	PRON
taxlaw-2841	869	2	has	have	AUX
taxlaw-2841	869	3	also	also	ADV
taxlaw-2841	869	4	been	be	AUX
taxlaw-2841	869	5	shown	show	VERB
taxlaw-2841	869	6	that	that	SCONJ
taxlaw-2841	869	7	there	there	PRON
taxlaw-2841	869	8	was	be	VERB
taxlaw-2841	869	9	no	no	DET
taxlaw-2841	869	10	statistically	statistically	ADV
taxlaw-2841	869	11	significant	significant	ADJ
taxlaw-2841	869	12	increase	increase	NOUN
taxlaw-2841	869	13	in	in	ADP
taxlaw-2841	869	14	spending	spending	NOUN
taxlaw-2841	869	15	in	in	ADP
taxlaw-2841	869	16	research	research	NOUN
taxlaw-2841	869	17	and	and	CCONJ
taxlaw-2841	869	18	development	development	NOUN
taxlaw-2841	869	19	,	,	PUNCT
taxlaw-2841	869	20	capital	capital	NOUN
taxlaw-2841	869	21	expenditures	expenditure	NOUN
taxlaw-2841	869	22	,	,	PUNCT
taxlaw-2841	869	23	and	and	CCONJ
taxlaw-2841	869	24	acquisitions	acquisition	NOUN
taxlaw-2841	869	25	among	among	ADP
taxlaw-2841	869	26	the	the	DET
taxlaw-2841	869	27	repatriating	repatriate	VERB
taxlaw-2841	869	28	firms	firm	NOUN
taxlaw-2841	869	29	.	.	PUNCT
taxlaw-2841	870	1	the	the	DET
taxlaw-2841	870	2	only	only	ADJ
taxlaw-2841	870	3	statistically	statistically	ADV
taxlaw-2841	870	4	significant	significant	ADJ
taxlaw-2841	870	5	increase	increase	NOUN
taxlaw-2841	870	6	in	in	ADP
taxlaw-2841	870	7	spending	spending	NOUN
taxlaw-2841	870	8	by	by	ADP
taxlaw-2841	870	9	those	those	DET
taxlaw-2841	870	10	firms	firm	NOUN
taxlaw-2841	870	11	was	be	AUX
taxlaw-2841	870	12	in	in	ADP
taxlaw-2841	870	13	share	share	NOUN
taxlaw-2841	870	14	repurchases	repurchase	NOUN
taxlaw-2841	870	15	,	,	PUNCT
taxlaw-2841	870	16	suggesting	suggest	VERB
taxlaw-2841	870	17	the	the	DET
taxlaw-2841	870	18	repatriated	repatriate	VERB
taxlaw-2841	870	19	funds	fund	NOUN
taxlaw-2841	870	20	merely	merely	ADV
taxlaw-2841	870	21	replaced	replace	VERB
taxlaw-2841	870	22	funds	fund	NOUN
taxlaw-2841	870	23	that	that	PRON
taxlaw-2841	870	24	had	have	AUX
taxlaw-2841	870	25	already	already	ADV
taxlaw-2841	870	26	been	be	AUX
taxlaw-2841	870	27	allocated	allocate	VERB
taxlaw-2841	870	28	for	for	ADP
taxlaw-2841	870	29	investment	investment	NOUN
taxlaw-2841	870	30	,	,	PUNCT
taxlaw-2841	870	31	and	and	CCONJ
taxlaw-2841	870	32	that	that	SCONJ
taxlaw-2841	870	33	those	those	DET
taxlaw-2841	870	34	funds	fund	NOUN
taxlaw-2841	870	35	,	,	PUNCT
taxlaw-2841	870	36	now	now	ADV
taxlaw-2841	870	37	freed	free	VERB
taxlaw-2841	870	38	up	up	ADP
taxlaw-2841	870	39	,	,	PUNCT
taxlaw-2841	870	40	were	be	AUX
taxlaw-2841	870	41	returned	return	VERB
taxlaw-2841	870	42	to	to	ADP
taxlaw-2841	870	43	shareholders.177	shareholders.177	ADJ
taxlaw-2841	870	44	4	4	NUM
taxlaw-2841	870	45	.	.	PUNCT
taxlaw-2841	870	46	limiting	limit	VERB
taxlaw-2841	870	47	profit	profit	NOUN
taxlaw-2841	870	48	shifting	shift	VERB
taxlaw-2841	870	49	my	my	PRON
taxlaw-2841	870	50	proposed	propose	VERB
taxlaw-2841	870	51	regime	regime	NOUN
taxlaw-2841	870	52	is	be	AUX
taxlaw-2841	870	53	also	also	ADV
taxlaw-2841	870	54	expected	expect	VERB
taxlaw-2841	870	55	to	to	PART
taxlaw-2841	870	56	reduce	reduce	VERB
taxlaw-2841	870	57	profit	profit	NOUN
taxlaw-2841	870	58	shifting	shift	VERB
taxlaw-2841	870	59	from	from	ADP
taxlaw-2841	870	60	a	a	DET
taxlaw-2841	870	61	u.s	u.s	PROPN
taxlaw-2841	870	62	.	.	PROPN
taxlaw-2841	870	63	parent	parent	NOUN
taxlaw-2841	870	64	company	company	NOUN
taxlaw-2841	870	65	to	to	ADP
taxlaw-2841	870	66	its	its	PRON
taxlaw-2841	870	67	foreign	foreign	ADJ
taxlaw-2841	870	68	subsidiaries	subsidiary	NOUN
taxlaw-2841	870	69	located	locate	VERB
taxlaw-2841	870	70	in	in	ADP
taxlaw-2841	870	71	no	no	NOUN
taxlaw-2841	870	72	,	,	PUNCT
taxlaw-2841	870	73	or	or	CCONJ
taxlaw-2841	870	74	low	low	ADJ
taxlaw-2841	870	75	,	,	PUNCT
taxlaw-2841	870	76	tax	tax	NOUN
taxlaw-2841	870	77	jurisdictions	jurisdiction	NOUN
taxlaw-2841	870	78	,	,	PUNCT
taxlaw-2841	870	79	as	as	ADV
taxlaw-2841	870	80	well	well	ADV
taxlaw-2841	870	81	as	as	ADP
taxlaw-2841	870	82	profit	profit	NOUN
taxlaw-2841	870	83	shifting	shift	VERB
taxlaw-2841	870	84	between	between	ADP
taxlaw-2841	870	85	the	the	DET
taxlaw-2841	870	86	foreign	foreign	ADJ
taxlaw-2841	870	87	subsidiaries	subsidiary	NOUN
taxlaw-2841	870	88	from	from	ADP
taxlaw-2841	870	89	higher	high	ADJ
taxlaw-2841	870	90	to	to	ADP
taxlaw-2841	870	91	lower	low	ADJ
taxlaw-2841	870	92	tax	tax	NOUN
taxlaw-2841	870	93	jurisdictions	jurisdiction	NOUN
taxlaw-2841	870	94	.	.	PUNCT
taxlaw-2841	871	1	this	this	PRON
taxlaw-2841	871	2	is	be	AUX
taxlaw-2841	871	3	because	because	SCONJ
taxlaw-2841	871	4	all	all	DET
taxlaw-2841	871	5	the	the	DET
taxlaw-2841	871	6	profits	profit	NOUN
taxlaw-2841	871	7	of	of	ADP
taxlaw-2841	871	8	all	all	DET
taxlaw-2841	871	9	the	the	DET
taxlaw-2841	871	10	cfcs	cfc	NOUN
taxlaw-2841	871	11	on	on	ADP
taxlaw-2841	871	12	global	global	ADJ
taxlaw-2841	871	13	basis	basis	NOUN
taxlaw-2841	871	14	would	would	AUX
taxlaw-2841	871	15	be	be	AUX
taxlaw-2841	871	16	subject	subject	ADJ
taxlaw-2841	871	17	to	to	ADP
taxlaw-2841	871	18	the	the	DET
taxlaw-2841	871	19	minimum	minimum	ADJ
taxlaw-2841	871	20	tax	tax	NOUN
taxlaw-2841	871	21	.	.	PUNCT
taxlaw-2841	872	1	hence	hence	ADV
taxlaw-2841	872	2	,	,	PUNCT
taxlaw-2841	872	3	the	the	DET
taxlaw-2841	872	4	tax	tax	NOUN
taxlaw-2841	872	5	benefits	benefit	NOUN
taxlaw-2841	872	6	of	of	ADP
taxlaw-2841	872	7	profit	profit	NOUN
taxlaw-2841	872	8	shifting	shift	VERB
taxlaw-2841	872	9	are	be	AUX
taxlaw-2841	872	10	very	very	ADV
taxlaw-2841	872	11	much	much	ADV
taxlaw-2841	872	12	reduced	reduce	VERB
taxlaw-2841	872	13	.	.	PUNCT
taxlaw-2841	873	1	no	no	PRON
taxlaw-2841	873	2	matter	matter	ADV
taxlaw-2841	873	3	where	where	SCONJ
taxlaw-2841	873	4	the	the	DET
taxlaw-2841	873	5	profits	profit	NOUN
taxlaw-2841	873	6	are	be	AUX
taxlaw-2841	873	7	located	locate	VERB
taxlaw-2841	873	8	,	,	PUNCT
taxlaw-2841	873	9	as	as	ADV
taxlaw-2841	873	10	long	long	ADV
taxlaw-2841	873	11	as	as	SCONJ
taxlaw-2841	873	12	they	they	PRON
taxlaw-2841	873	13	bear	bear	VERB
taxlaw-2841	873	14	less	less	ADJ
taxlaw-2841	873	15	than	than	ADP
taxlaw-2841	873	16	15	15	NUM
taxlaw-2841	873	17	%	%	NOUN
taxlaw-2841	873	18	,	,	PUNCT
taxlaw-2841	873	19	the	the	DET
taxlaw-2841	873	20	minimum	minimum	ADJ
taxlaw-2841	873	21	tax	tax	NOUN
taxlaw-2841	873	22	will	will	AUX
taxlaw-2841	873	23	have	have	VERB
taxlaw-2841	873	24	to	to	PART
taxlaw-2841	873	25	be	be	AUX
taxlaw-2841	873	26	paid	pay	VERB
taxlaw-2841	873	27	,	,	PUNCT
taxlaw-2841	873	28	which	which	PRON
taxlaw-2841	873	29	is	be	AUX
taxlaw-2841	873	30	calculated	calculate	VERB
taxlaw-2841	873	31	on	on	ADP
taxlaw-2841	873	32	a	a	DET
taxlaw-2841	873	33	global	global	ADJ
taxlaw-2841	873	34	bases	basis	NOUN
taxlaw-2841	873	35	and	and	CCONJ
taxlaw-2841	873	36	does	do	AUX
taxlaw-2841	873	37	not	not	PART
taxlaw-2841	873	38	differentiate	differentiate	VERB
taxlaw-2841	873	39	between	between	ADP
taxlaw-2841	873	40	the	the	DET
taxlaw-2841	873	41	different	different	ADJ
taxlaw-2841	873	42	jurisdictions	jurisdiction	NOUN
taxlaw-2841	873	43	.	.	PUNCT
taxlaw-2841	874	1	therefore	therefore	ADV
taxlaw-2841	874	2	,	,	PUNCT
taxlaw-2841	874	3	the	the	DET
taxlaw-2841	874	4	incentives	incentive	NOUN
taxlaw-2841	874	5	to	to	PART
taxlaw-2841	874	6	shift	shift	VERB
taxlaw-2841	874	7	profits	profit	NOUN
taxlaw-2841	874	8	between	between	ADP
taxlaw-2841	874	9	jurisdictions	jurisdiction	NOUN
taxlaw-2841	874	10	are	be	AUX
taxlaw-2841	874	11	substantially	substantially	ADV
taxlaw-2841	874	12	lowered	lower	VERB
taxlaw-2841	874	13	.	.	PUNCT
taxlaw-2841	875	1	as	as	SCONJ
taxlaw-2841	875	2	the	the	DET
taxlaw-2841	875	3	literature	literature	NOUN
taxlaw-2841	875	4	reveals	reveal	VERB
taxlaw-2841	875	5	,	,	PUNCT
taxlaw-2841	875	6	profit	profit	NOUN
taxlaw-2841	875	7	shifting	shift	VERB
taxlaw-2841	875	8	activities	activity	NOUN
taxlaw-2841	875	9	are	be	AUX
taxlaw-2841	875	10	very	very	ADV
taxlaw-2841	875	11	sensitive	sensitive	ADJ
taxlaw-2841	875	12	to	to	ADP
taxlaw-2841	875	13	changes	change	NOUN
taxlaw-2841	875	14	in	in	ADP
taxlaw-2841	875	15	tax	tax	NOUN
taxlaw-2841	875	16	rates.178	rates.178	NOUN
taxlaw-2841	875	17	in	in	ADP
taxlaw-2841	875	18	a	a	DET
taxlaw-2841	875	19	recent	recent	ADJ
taxlaw-2841	875	20	study	study	NOUN
taxlaw-2841	875	21	,	,	PUNCT
taxlaw-2841	875	22	dowd	dowd	PROPN
taxlaw-2841	875	23	,	,	PUNCT
taxlaw-2841	875	24	landefeld	landefeld	PROPN
taxlaw-2841	875	25	and	and	CCONJ
taxlaw-2841	875	26	moore	moore	PROPN
taxlaw-2841	875	27	found	find	VERB
taxlaw-2841	875	28	that	that	SCONJ
taxlaw-2841	875	29	,	,	PUNCT
taxlaw-2841	875	30	“	"	PUNCT
taxlaw-2841	875	31	for	for	ADP
taxlaw-2841	875	32	u.s	u.s	PROPN
taxlaw-2841	875	33	.	.	PROPN
taxlaw-2841	875	34	multinational	multinational	ADJ
taxlaw-2841	875	35	companies	company	NOUN
taxlaw-2841	875	36	,	,	PUNCT
taxlaw-2841	875	37	the	the	DET
taxlaw-2841	875	38	effect	effect	NOUN
taxlaw-2841	875	39	on	on	ADP
taxlaw-2841	875	40	profits	profit	NOUN
taxlaw-2841	875	41	reported	report	VERB
taxlaw-2841	875	42	in	in	ADP
taxlaw-2841	875	43	a	a	DET
taxlaw-2841	875	44	foreign	foreign	ADJ
taxlaw-2841	875	45	subsidiary	subsidiary	NOUN
taxlaw-2841	875	46	of	of	ADP
taxlaw-2841	875	47	a	a	DET
taxlaw-2841	875	48	1	1	NUM
taxlaw-2841	875	49	174	174	NUM
taxlaw-2841	875	50	see	see	NOUN
taxlaw-2841	875	51	c.	c.	PROPN
taxlaw-2841	875	52	fritz	fritz	PROPN
taxlaw-2841	875	53	foley	foley	PROPN
taxlaw-2841	875	54	,	,	PUNCT
taxlaw-2841	875	55	jay	jay	PROPN
taxlaw-2841	875	56	c.	c.	PROPN
taxlaw-2841	875	57	hartzell	hartzell	PROPN
taxlaw-2841	875	58	,	,	PUNCT
taxlaw-2841	875	59	sheridan	sheridan	PROPN
taxlaw-2841	875	60	titman	titman	PROPN
taxlaw-2841	875	61	&	&	CCONJ
taxlaw-2841	875	62	gary	gary	PROPN
taxlaw-2841	875	63	twite	twite	PROPN
taxlaw-2841	875	64	,	,	PUNCT
taxlaw-2841	875	65	why	why	SCONJ
taxlaw-2841	875	66	do	do	AUX
taxlaw-2841	875	67	firms	firm	NOUN
taxlaw-2841	875	68	hold	hold	VERB
taxlaw-2841	875	69	so	so	ADV
taxlaw-2841	875	70	much	much	ADJ
taxlaw-2841	875	71	cash	cash	NOUN
taxlaw-2841	875	72	?	?	PUNCT
taxlaw-2841	876	1	a	a	DET
taxlaw-2841	876	2	tax	tax	NOUN
taxlaw-2841	876	3	-	-	PUNCT
taxlaw-2841	876	4	based	base	VERB
taxlaw-2841	876	5	explanation	explanation	NOUN
taxlaw-2841	876	6	,	,	PUNCT
taxlaw-2841	876	7	86	86	NUM
taxlaw-2841	876	8	j.	j.	NOUN
taxlaw-2841	876	9	of	of	ADP
taxlaw-2841	876	10	fin	fin	PROPN
taxlaw-2841	876	11	.	.	PUNCT
taxlaw-2841	877	1	econ	econ	PROPN
taxlaw-2841	877	2	.	.	PUNCT
taxlaw-2841	878	1	579	579	NUM
taxlaw-2841	878	2	,	,	PUNCT
taxlaw-2841	878	3	579	579	NUM
taxlaw-2841	878	4	-	-	SYM
taxlaw-2841	878	5	607	607	NUM
taxlaw-2841	878	6	(	(	PUNCT
taxlaw-2841	878	7	2007	2007	NUM
taxlaw-2841	878	8	)	)	PUNCT
taxlaw-2841	878	9	.	.	PUNCT
taxlaw-2841	879	1	175	175	NUM
taxlaw-2841	879	2	see	see	VERB
taxlaw-2841	879	3	michelle	michelle	PROPN
taxlaw-2841	879	4	hanlon	hanlon	PROPN
taxlaw-2841	879	5	,	,	PUNCT
taxlaw-2841	879	6	rebecca	rebecca	PROPN
taxlaw-2841	879	7	lester	lester	PROPN
taxlaw-2841	879	8	&	&	CCONJ
taxlaw-2841	879	9	rodrigo	rodrigo	PROPN
taxlaw-2841	879	10	verdi	verdi	PROPN
taxlaw-2841	879	11	,	,	PUNCT
taxlaw-2841	879	12	the	the	DET
taxlaw-2841	879	13	effect	effect	NOUN
taxlaw-2841	879	14	of	of	ADP
taxlaw-2841	879	15	repatriation	repatriation	NOUN
taxlaw-2841	879	16	tax	tax	NOUN
taxlaw-2841	879	17	costs	cost	NOUN
taxlaw-2841	879	18	on	on	ADP
taxlaw-2841	879	19	u.s	u.s	PROPN
taxlaw-2841	879	20	.	.	PROPN
taxlaw-2841	879	21	multinational	multinational	ADJ
taxlaw-2841	879	22	investment	investment	NOUN
taxlaw-2841	879	23	,	,	PUNCT
taxlaw-2841	879	24	116	116	NUM
taxlaw-2841	879	25	j.	j.	NOUN
taxlaw-2841	879	26	of	of	ADP
taxlaw-2841	879	27	fin	fin	PROPN
taxlaw-2841	879	28	.	.	PUNCT
taxlaw-2841	880	1	econ	econ	PROPN
taxlaw-2841	880	2	.	.	PUNCT
taxlaw-2841	881	1	179	179	NUM
taxlaw-2841	881	2	,	,	PUNCT
taxlaw-2841	881	3	179	179	NUM
taxlaw-2841	881	4	-	-	SYM
taxlaw-2841	881	5	196	196	NUM
taxlaw-2841	881	6	(	(	PUNCT
taxlaw-2841	881	7	2015	2015	NUM
taxlaw-2841	881	8	)	)	PUNCT
taxlaw-2841	881	9	.	.	PUNCT
taxlaw-2841	882	1	176	176	NUM
taxlaw-2841	882	2	see	see	VERB
taxlaw-2841	882	3	mihir	mihir	PROPN
taxlaw-2841	882	4	desai	desai	PROPN
taxlaw-2841	882	5	,	,	PUNCT
taxlaw-2841	882	6	c.	c.	PROPN
taxlaw-2841	882	7	fritz	fritz	PROPN
taxlaw-2841	882	8	foley	foley	PROPN
taxlaw-2841	882	9	&	&	CCONJ
taxlaw-2841	882	10	james	james	PROPN
taxlaw-2841	882	11	r.	r.	PROPN
taxlaw-2841	882	12	hines	hines	PROPN
taxlaw-2841	882	13	jr	jr	PROPN
taxlaw-2841	882	14	.	.	PROPN
taxlaw-2841	882	15	,	,	PUNCT
taxlaw-2841	882	16	repatriation	repatriation	NOUN
taxlaw-2841	882	17	taxes	taxis	NOUN
taxlaw-2841	882	18	and	and	CCONJ
taxlaw-2841	882	19	dividend	dividend	NOUN
taxlaw-2841	882	20	distortions	distortion	NOUN
taxlaw-2841	882	21	,	,	PUNCT
taxlaw-2841	882	22	54	54	NUM
taxlaw-2841	882	23	nat’l	nat’l	NOUN
taxlaw-2841	882	24	tax	tax	NOUN
taxlaw-2841	882	25	j.	j.	PROPN
taxlaw-2841	882	26	829	829	NUM
taxlaw-2841	882	27	,	,	PUNCT
taxlaw-2841	882	28	829–851	829–851	NUM
taxlaw-2841	882	29	(	(	PUNCT
taxlaw-2841	882	30	2001	2001	NUM
taxlaw-2841	882	31	)	)	PUNCT
taxlaw-2841	882	32	.	.	PUNCT
taxlaw-2841	883	1	177	177	NUM
taxlaw-2841	883	2	see	see	VERB
taxlaw-2841	883	3	roy	roy	PROPN
taxlaw-2841	883	4	clemons	clemons	PROPN
taxlaw-2841	883	5	&	&	CCONJ
taxlaw-2841	883	6	michael	michael	PROPN
taxlaw-2841	883	7	r.	r.	PROPN
taxlaw-2841	883	8	kinney	kinney	PROPN
taxlaw-2841	883	9	,	,	PUNCT
taxlaw-2841	883	10	an	an	DET
taxlaw-2841	883	11	analysis	analysis	NOUN
taxlaw-2841	883	12	of	of	ADP
taxlaw-2841	883	13	the	the	DET
taxlaw-2841	883	14	tax	tax	NOUN
taxlaw-2841	883	15	holiday	holiday	NOUN
taxlaw-2841	883	16	for	for	ADP
taxlaw-2841	883	17	repatriation	repatriation	NOUN
taxlaw-2841	883	18	under	under	ADP
taxlaw-2841	883	19	the	the	DET
taxlaw-2841	883	20	jobs	job	NOUN
taxlaw-2841	883	21	act	act	PROPN
taxlaw-2841	883	22	,	,	PUNCT
taxlaw-2841	883	23	tax	tax	NOUN
taxlaw-2841	883	24	notes	note	NOUN
taxlaw-2841	883	25	,	,	PUNCT
taxlaw-2841	883	26	759	759	NUM
taxlaw-2841	883	27	(	(	PUNCT
taxlaw-2841	883	28	2008	2008	NUM
taxlaw-2841	883	29	)	)	PUNCT
taxlaw-2841	883	30	;	;	PUNCT
taxlaw-2841	883	31	see	see	VERB
taxlaw-2841	883	32	also	also	ADV
taxlaw-2841	883	33	donald	donald	PROPN
taxlaw-2841	883	34	j.	j.	PROPN
taxlaw-2841	883	35	marples	marples	PROPN
taxlaw-2841	883	36	&	&	CCONJ
taxlaw-2841	883	37	jane	jane	PROPN
taxlaw-2841	883	38	g.	g.	PROPN
taxlaw-2841	883	39	gravelle	gravelle	PROPN
taxlaw-2841	883	40	,	,	PUNCT
taxlaw-2841	883	41	tax	tax	NOUN
taxlaw-2841	883	42	cuts	cut	NOUN
taxlaw-2841	883	43	on	on	ADP
taxlaw-2841	883	44	repatriation	repatriation	NOUN
taxlaw-2841	883	45	earnings	earning	NOUN
taxlaw-2841	883	46	as	as	ADP
taxlaw-2841	883	47	economic	economic	ADJ
taxlaw-2841	883	48	stimulus	stimulus	NOUN
taxlaw-2841	883	49	:	:	PUNCT
taxlaw-2841	883	50	an	an	DET
taxlaw-2841	883	51	economic	economic	ADJ
taxlaw-2841	883	52	analysis	analysis	NOUN
taxlaw-2841	883	53	,	,	PUNCT
taxlaw-2841	883	54	crs	crs	PROPN
taxlaw-2841	883	55	report	report	NOUN
taxlaw-2841	883	56	for	for	ADP
taxlaw-2841	883	57	cong	cong	NOUN
taxlaw-2841	883	58	.	.	PROPN
taxlaw-2841	883	59	,	,	PUNCT
taxlaw-2841	883	60	cong	cong	PROPN
taxlaw-2841	883	61	.	.	PUNCT
taxlaw-2841	884	1	res	re	NOUN
taxlaw-2841	884	2	.	.	PUNCT
taxlaw-2841	885	1	serv	serv	PROPN
taxlaw-2841	885	2	.	.	PUNCT
taxlaw-2841	886	1	(	(	PUNCT
taxlaw-2841	886	2	2011	2011	NUM
taxlaw-2841	886	3	)	)	PUNCT
taxlaw-2841	886	4	.	.	PUNCT
taxlaw-2841	887	1	178	178	NUM
taxlaw-2841	887	2	see	see	VERB
taxlaw-2841	887	3	harry	harry	PROPN
taxlaw-2841	887	4	grubert	grubert	PROPN
taxlaw-2841	887	5	&	&	CCONJ
taxlaw-2841	887	6	john	john	PROPN
taxlaw-2841	887	7	mutti	mutti	PROPN
taxlaw-2841	887	8	,	,	PUNCT
taxlaw-2841	887	9	taxes	taxis	NOUN
taxlaw-2841	887	10	,	,	PUNCT
taxlaw-2841	887	11	tariffs	tariff	NOUN
taxlaw-2841	887	12	and	and	CCONJ
taxlaw-2841	887	13	transfer	transfer	VERB
taxlaw-2841	887	14	pricing	pricing	NOUN
taxlaw-2841	887	15	in	in	ADP
taxlaw-2841	887	16	multinational	multinational	ADJ
taxlaw-2841	887	17	corporate	corporate	ADJ
taxlaw-2841	887	18	decision	decision	NOUN
taxlaw-2841	887	19	making	making	NOUN
taxlaw-2841	887	20	,	,	PUNCT
taxlaw-2841	887	21	73	73	NUM
taxlaw-2841	887	22	rev	rev	VERB
taxlaw-2841	887	23	.	.	PROPN
taxlaw-2841	887	24	of	of	ADP
taxlaw-2841	887	25	econ	econ	PROPN
taxlaw-2841	887	26	.	.	PUNCT
taxlaw-2841	887	27	&	&	CCONJ
taxlaw-2841	887	28	stat	stat	PROPN
taxlaw-2841	887	29	.	.	PUNCT
taxlaw-2841	887	30	,	,	PUNCT
taxlaw-2841	887	31	285	285	NUM
taxlaw-2841	887	32	,	,	PUNCT
taxlaw-2841	887	33	285	285	NUM
taxlaw-2841	887	34	-	-	SYM
taxlaw-2841	887	35	293	293	NUM
taxlaw-2841	887	36	(	(	PUNCT
taxlaw-2841	887	37	1991	1991	NUM
taxlaw-2841	887	38	)	)	PUNCT
taxlaw-2841	887	39	;	;	PUNCT
taxlaw-2841	887	40	james	james	PROPN
taxlaw-2841	887	41	r.	r.	PROPN
taxlaw-2841	887	42	hines	hines	PROPN
taxlaw-2841	887	43	&	&	CCONJ
taxlaw-2841	887	44	eric	eric	PROPN
taxlaw-2841	887	45	m.	m.	PROPN
taxlaw-2841	887	46	rice	rice	PROPN
taxlaw-2841	887	47	,	,	PUNCT
taxlaw-2841	887	48	fiscal	fiscal	ADJ
taxlaw-2841	887	49	paradise	paradise	NOUN
taxlaw-2841	887	50	:	:	PUNCT
taxlaw-2841	887	51	foreign	foreign	ADJ
taxlaw-2841	887	52	tax	tax	NOUN
taxlaw-2841	887	53	havens	haven	NOUN
taxlaw-2841	887	54	and	and	CCONJ
taxlaw-2841	887	55	american	american	ADJ
taxlaw-2841	887	56	business	business	NOUN
taxlaw-2841	887	57	,	,	PUNCT
taxlaw-2841	887	58	109	109	NUM
taxlaw-2841	887	59	q.j	q.j	PROPN
taxlaw-2841	887	60	.	.	PROPN
taxlaw-2841	887	61	econ	econ	PROPN
taxlaw-2841	887	62	.	.	PUNCT
taxlaw-2841	888	1	149	149	NUM
taxlaw-2841	888	2	,	,	PUNCT
taxlaw-2841	888	3	149	149	NUM
taxlaw-2841	888	4	-	-	SYM
taxlaw-2841	888	5	182	182	NUM
taxlaw-2841	888	6	(	(	PUNCT
taxlaw-2841	888	7	1994	1994	NUM
taxlaw-2841	888	8	)	)	PUNCT
taxlaw-2841	889	1	;	;	PUNCT
taxlaw-2841	889	2	jost	jost	PROPN
taxlaw-2841	889	3	h.	h.	PROPN
taxlaw-2841	889	4	heckemeyer	heckemeyer	PROPN
taxlaw-2841	889	5	&	&	CCONJ
taxlaw-2841	889	6	michael	michael	PROPN
taxlaw-2841	889	7	overesch	overesch	PROPN
taxlaw-2841	889	8	,	,	PUNCT
taxlaw-2841	889	9	multinationals	multinational	NOUN
taxlaw-2841	889	10	'	'	PART
taxlaw-2841	889	11	profit	profit	NOUN
taxlaw-2841	889	12	response	response	NOUN
taxlaw-2841	889	13	to	to	ADP
taxlaw-2841	889	14	tax	tax	NOUN
taxlaw-2841	889	15	differentials	differential	NOUN
taxlaw-2841	889	16	:	:	PUNCT
taxlaw-2841	889	17	effect	effect	NOUN
taxlaw-2841	889	18	size	size	NOUN
taxlaw-2841	889	19	and	and	CCONJ
taxlaw-2841	889	20	shifting	shift	VERB
taxlaw-2841	889	21	channels	channel	NOUN
taxlaw-2841	889	22	,	,	PUNCT
taxlaw-2841	889	23	45	45	NUM
taxlaw-2841	889	24	zew	zew	NOUN
taxlaw-2841	889	25	discussion	discussion	NOUN
taxlaw-2841	889	26	papers	paper	NOUN
taxlaw-2841	889	27	13	13	NUM
taxlaw-2841	889	28	(	(	PUNCT
taxlaw-2841	889	29	2013	2013	NUM
taxlaw-2841	889	30	)	)	PUNCT
taxlaw-2841	889	31	.	.	PUNCT
taxlaw-2841	890	1	46	46	NUM
taxlaw-2841	890	2	columbia	columbia	PROPN
taxlaw-2841	890	3	journal	journal	PROPN
taxlaw-2841	890	4	of	of	ADP
taxlaw-2841	890	5	tax	tax	NOUN
taxlaw-2841	890	6	law	law	NOUN
taxlaw-2841	890	7	[	[	X
taxlaw-2841	890	8	vol.8:5	vol.8:5	NOUN
taxlaw-2841	890	9	percentage	percentage	NOUN
taxlaw-2841	890	10	point	point	NOUN
taxlaw-2841	890	11	increase	increase	NOUN
taxlaw-2841	890	12	in	in	ADP
taxlaw-2841	890	13	the	the	DET
taxlaw-2841	890	14	net	net	NOUN
taxlaw-2841	890	15	of	of	ADP
taxlaw-2841	890	16	tax	tax	NOUN
taxlaw-2841	890	17	rate	rate	NOUN
taxlaw-2841	890	18	(	(	PUNCT
taxlaw-2841	890	19	that	that	PRON
taxlaw-2841	890	20	is	is	ADV
taxlaw-2841	890	21	,	,	PUNCT
taxlaw-2841	890	22	a	a	DET
taxlaw-2841	890	23	tax	tax	NOUN
taxlaw-2841	890	24	decrease	decrease	NOUN
taxlaw-2841	890	25	in	in	ADP
taxlaw-2841	890	26	a	a	DET
taxlaw-2841	890	27	foreign	foreign	ADJ
taxlaw-2841	890	28	country	country	NOUN
taxlaw-2841	890	29	)	)	PUNCT
taxlaw-2841	890	30	depends	depend	VERB
taxlaw-2841	890	31	crucially	crucially	ADV
taxlaw-2841	890	32	on	on	ADP
taxlaw-2841	890	33	whether	whether	SCONJ
taxlaw-2841	890	34	the	the	DET
taxlaw-2841	890	35	country	country	NOUN
taxlaw-2841	890	36	has	have	AUX
taxlaw-2841	890	37	a	a	DET
taxlaw-2841	890	38	low	low	ADJ
taxlaw-2841	890	39	rate	rate	NOUN
taxlaw-2841	890	40	or	or	CCONJ
taxlaw-2841	890	41	a	a	DET
taxlaw-2841	890	42	high	high	ADJ
taxlaw-2841	890	43	rate	rate	NOUN
taxlaw-2841	890	44	.	.	PUNCT
taxlaw-2841	891	1	under	under	ADP
taxlaw-2841	891	2	the	the	DET
taxlaw-2841	891	3	linear	linear	PROPN
taxlaw-2841	891	4	specification	specification	NOUN
taxlaw-2841	891	5	,	,	PUNCT
taxlaw-2841	891	6	a	a	DET
taxlaw-2841	891	7	1	1	NUM
taxlaw-2841	891	8	percentage	percentage	NOUN
taxlaw-2841	891	9	point	point	NOUN
taxlaw-2841	891	10	reduction	reduction	NOUN
taxlaw-2841	891	11	in	in	ADP
taxlaw-2841	891	12	the	the	DET
taxlaw-2841	891	13	tax	tax	NOUN
taxlaw-2841	891	14	rate	rate	NOUN
taxlaw-2841	891	15	would	would	AUX
taxlaw-2841	891	16	result	result	VERB
taxlaw-2841	891	17	in	in	ADP
taxlaw-2841	891	18	a	a	DET
taxlaw-2841	891	19	1.4	1.4	NUM
taxlaw-2841	891	20	%	%	NOUN
taxlaw-2841	891	21	increase	increase	NOUN
taxlaw-2841	891	22	in	in	ADP
taxlaw-2841	891	23	reported	report	VERB
taxlaw-2841	891	24	profits	profit	NOUN
taxlaw-2841	891	25	,	,	PUNCT
taxlaw-2841	891	26	regardless	regardless	ADV
taxlaw-2841	891	27	of	of	ADP
taxlaw-2841	891	28	whether	whether	SCONJ
taxlaw-2841	891	29	the	the	DET
taxlaw-2841	891	30	original	original	ADJ
taxlaw-2841	891	31	tax	tax	NOUN
taxlaw-2841	891	32	rate	rate	NOUN
taxlaw-2841	891	33	was	be	AUX
taxlaw-2841	891	34	at	at	ADP
taxlaw-2841	891	35	5	5	NUM
taxlaw-2841	891	36	%	%	NOUN
taxlaw-2841	891	37	or	or	CCONJ
taxlaw-2841	891	38	30	30	NUM
taxlaw-2841	891	39	%	%	NOUN
taxlaw-2841	891	40	.	.	PUNCT
taxlaw-2841	892	1	however	however	ADV
taxlaw-2841	892	2	,	,	PUNCT
taxlaw-2841	892	3	under	under	ADP
taxlaw-2841	892	4	the	the	DET
taxlaw-2841	892	5	quadratic	quadratic	ADJ
taxlaw-2841	892	6	specification	specification	NOUN
taxlaw-2841	892	7	,	,	PUNCT
taxlaw-2841	892	8	a	a	DET
taxlaw-2841	892	9	change	change	NOUN
taxlaw-2841	892	10	in	in	ADP
taxlaw-2841	892	11	the	the	DET
taxlaw-2841	892	12	tax	tax	NOUN
taxlaw-2841	892	13	rate	rate	NOUN
taxlaw-2841	892	14	from	from	ADP
taxlaw-2841	892	15	5	5	NUM
taxlaw-2841	892	16	%	%	NOUN
taxlaw-2841	892	17	to	to	PART
taxlaw-2841	892	18	4	4	NUM
taxlaw-2841	892	19	%	%	NOUN
taxlaw-2841	892	20	results	result	NOUN
taxlaw-2841	892	21	in	in	ADP
taxlaw-2841	892	22	4.7	4.7	NUM
taxlaw-2841	892	23	%	%	NOUN
taxlaw-2841	892	24	increase	increase	NOUN
taxlaw-2841	892	25	in	in	ADP
taxlaw-2841	892	26	profits	profit	NOUN
taxlaw-2841	892	27	while	while	SCONJ
taxlaw-2841	892	28	a	a	DET
taxlaw-2841	892	29	change	change	NOUN
taxlaw-2841	892	30	from	from	ADP
taxlaw-2841	892	31	30	30	NUM
taxlaw-2841	892	32	%	%	NOUN
taxlaw-2841	892	33	to	to	PART
taxlaw-2841	892	34	29	29	NUM
taxlaw-2841	892	35	%	%	NOUN
taxlaw-2841	892	36	results	result	NOUN
taxlaw-2841	892	37	in	in	ADP
taxlaw-2841	892	38	a	a	DET
taxlaw-2841	892	39	0.7	0.7	NUM
taxlaw-2841	892	40	%	%	NOUN
taxlaw-2841	892	41	increase	increase	NOUN
taxlaw-2841	892	42	in	in	ADP
taxlaw-2841	892	43	profits	profit	NOUN
taxlaw-2841	892	44	.	.	PUNCT
taxlaw-2841	893	1	we	we	PRON
taxlaw-2841	893	2	estimate	estimate	VERB
taxlaw-2841	893	3	that	that	SCONJ
taxlaw-2841	893	4	reported	report	VERB
taxlaw-2841	893	5	profits	profit	NOUN
taxlaw-2841	893	6	in	in	ADP
taxlaw-2841	893	7	bermuda	bermuda	PROPN
taxlaw-2841	893	8	,	,	PUNCT
taxlaw-2841	893	9	the	the	DET
taxlaw-2841	893	10	cayman	cayman	PROPN
taxlaw-2841	893	11	islands	islands	PROPN
taxlaw-2841	893	12	,	,	PUNCT
taxlaw-2841	893	13	ireland	ireland	PROPN
taxlaw-2841	893	14	,	,	PUNCT
taxlaw-2841	893	15	luxembourg	luxembourg	PROPN
taxlaw-2841	893	16	,	,	PUNCT
taxlaw-2841	893	17	the	the	DET
taxlaw-2841	893	18	netherlands	netherlands	PROPN
taxlaw-2841	893	19	,	,	PUNCT
taxlaw-2841	893	20	and	and	CCONJ
taxlaw-2841	893	21	switzerland	switzerland	PROPN
taxlaw-2841	893	22	would	would	AUX
taxlaw-2841	893	23	decline	decline	VERB
taxlaw-2841	893	24	by	by	ADP
taxlaw-2841	893	25	more	more	ADJ
taxlaw-2841	893	26	than	than	ADP
taxlaw-2841	893	27	$	$	SYM
taxlaw-2841	893	28	100	100	NUM
taxlaw-2841	893	29	billion	billion	NUM
taxlaw-2841	893	30	in	in	ADP
taxlaw-2841	893	31	2010	2010	NUM
taxlaw-2841	893	32	had	have	AUX
taxlaw-2841	893	33	these	these	DET
taxlaw-2841	893	34	countries	country	NOUN
taxlaw-2841	893	35	had	have	VERB
taxlaw-2841	893	36	statutory	statutory	ADJ
taxlaw-2841	893	37	tax	tax	NOUN
taxlaw-2841	893	38	rates	rate	NOUN
taxlaw-2841	893	39	of	of	ADP
taxlaw-2841	893	40	29	29	NUM
taxlaw-2841	893	41	%	%	NOUN
taxlaw-2841	893	42	and	and	CCONJ
taxlaw-2841	893	43	average	average	ADJ
taxlaw-2841	893	44	tax	tax	NOUN
taxlaw-2841	893	45	rates	rate	NOUN
taxlaw-2841	893	46	of	of	ADP
taxlaw-2841	893	47	17	17	NUM
taxlaw-2841	893	48	%	%	NOUN
taxlaw-2841	893	49	.	.	PUNCT
taxlaw-2841	894	1	this	this	PRON
taxlaw-2841	894	2	is	be	AUX
taxlaw-2841	894	3	nearly	nearly	ADV
taxlaw-2841	894	4	double	double	DET
taxlaw-2841	894	5	the	the	DET
taxlaw-2841	894	6	response	response	NOUN
taxlaw-2841	894	7	we	we	PRON
taxlaw-2841	894	8	would	would	AUX
taxlaw-2841	894	9	get	get	VERB
taxlaw-2841	894	10	using	use	VERB
taxlaw-2841	894	11	a	a	DET
taxlaw-2841	894	12	more	more	ADV
taxlaw-2841	894	13	traditionally	traditionally	ADV
taxlaw-2841	894	14	estimated	estimate	VERB
taxlaw-2841	894	15	elasticity	elasticity	NOUN
taxlaw-2841	894	16	.	.	PUNCT
taxlaw-2841	894	17	”179	”179	VERB
taxlaw-2841	894	18	these	these	DET
taxlaw-2841	894	19	and	and	CCONJ
taxlaw-2841	894	20	other	other	ADJ
taxlaw-2841	894	21	tax	tax	NOUN
taxlaw-2841	894	22	havens	haven	NOUN
taxlaw-2841	894	23	are	be	AUX
taxlaw-2841	894	24	not	not	PART
taxlaw-2841	894	25	expected	expect	VERB
taxlaw-2841	894	26	to	to	PART
taxlaw-2841	894	27	increase	increase	VERB
taxlaw-2841	894	28	their	their	PRON
taxlaw-2841	894	29	tax	tax	NOUN
taxlaw-2841	894	30	rates	rate	NOUN
taxlaw-2841	894	31	but	but	CCONJ
taxlaw-2841	894	32	the	the	DET
taxlaw-2841	894	33	home	home	NOUN
taxlaw-2841	894	34	countries	country	NOUN
taxlaw-2841	894	35	of	of	ADP
taxlaw-2841	894	36	multinationals	multinational	NOUN
taxlaw-2841	894	37	could	could	AUX
taxlaw-2841	894	38	do	do	VERB
taxlaw-2841	894	39	that	that	PRON
taxlaw-2841	894	40	indirectly	indirectly	ADV
taxlaw-2841	894	41	through	through	ADP
taxlaw-2841	894	42	my	my	PRON
taxlaw-2841	894	43	proposed	propose	VERB
taxlaw-2841	894	44	minimum	minimum	ADJ
taxlaw-2841	894	45	tax	tax	NOUN
taxlaw-2841	894	46	regime	regime	NOUN
taxlaw-2841	894	47	.	.	PUNCT
taxlaw-2841	895	1	this	this	DET
taxlaw-2841	895	2	regime	regime	NOUN
taxlaw-2841	895	3	increases	increase	VERB
taxlaw-2841	895	4	the	the	DET
taxlaw-2841	895	5	effective	effective	ADJ
taxlaw-2841	895	6	tax	tax	NOUN
taxlaw-2841	895	7	rate	rate	NOUN
taxlaw-2841	895	8	on	on	ADP
taxlaw-2841	895	9	tax	tax	NOUN
taxlaw-2841	895	10	haven	haven	NOUN
taxlaw-2841	895	11	incomes	income	NOUN
taxlaw-2841	895	12	and	and	CCONJ
taxlaw-2841	895	13	therefore	therefore	ADV
taxlaw-2841	895	14	,	,	PUNCT
taxlaw-2841	895	15	as	as	SCONJ
taxlaw-2841	895	16	the	the	DET
taxlaw-2841	895	17	study	study	NOUN
taxlaw-2841	895	18	reveals	reveal	VERB
taxlaw-2841	895	19	,	,	PUNCT
taxlaw-2841	895	20	is	be	AUX
taxlaw-2841	895	21	expected	expect	VERB
taxlaw-2841	895	22	to	to	PART
taxlaw-2841	895	23	limit	limit	VERB
taxlaw-2841	895	24	profit	profit	NOUN
taxlaw-2841	895	25	shifting	shifting	NOUN
taxlaw-2841	895	26	and	and	CCONJ
taxlaw-2841	895	27	the	the	DET
taxlaw-2841	895	28	profits	profit	NOUN
taxlaw-2841	895	29	in	in	ADP
taxlaw-2841	895	30	tax	tax	NOUN
taxlaw-2841	895	31	havens	haven	NOUN
taxlaw-2841	895	32	would	would	AUX
taxlaw-2841	895	33	decline	decline	VERB
taxlaw-2841	895	34	substantially	substantially	ADV
taxlaw-2841	895	35	.	.	PUNCT
taxlaw-2841	896	1	profit	profit	NOUN
taxlaw-2841	896	2	shifting	shift	VERB
taxlaw-2841	896	3	would	would	AUX
taxlaw-2841	896	4	also	also	ADV
taxlaw-2841	896	5	be	be	AUX
taxlaw-2841	896	6	further	far	ADV
taxlaw-2841	896	7	limited	limit	VERB
taxlaw-2841	896	8	as	as	ADV
taxlaw-2841	896	9	long	long	ADV
taxlaw-2841	896	10	as	as	SCONJ
taxlaw-2841	896	11	the	the	DET
taxlaw-2841	896	12	oecd	oecd	PROPN
taxlaw-2841	896	13	beps	bep	NOUN
taxlaw-2841	896	14	project	project	NOUN
taxlaw-2841	896	15	moves	move	VERB
taxlaw-2841	896	16	forward	forward	ADV
taxlaw-2841	896	17	and	and	CCONJ
taxlaw-2841	896	18	other	other	ADJ
taxlaw-2841	896	19	countries	country	NOUN
taxlaw-2841	896	20	implement	implement	VERB
taxlaw-2841	896	21	the	the	DET
taxlaw-2841	896	22	measures	measure	NOUN
taxlaw-2841	896	23	proposed	propose	VERB
taxlaw-2841	896	24	by	by	ADP
taxlaw-2841	896	25	the	the	DET
taxlaw-2841	896	26	oecd	oecd	PROPN
taxlaw-2841	896	27	beps	bep	NOUN
taxlaw-2841	896	28	project	project	NOUN
taxlaw-2841	896	29	in	in	ADP
taxlaw-2841	896	30	their	their	PRON
taxlaw-2841	896	31	domestic	domestic	ADJ
taxlaw-2841	896	32	law	law	NOUN
taxlaw-2841	896	33	or	or	CCONJ
taxlaw-2841	896	34	in	in	ADP
taxlaw-2841	896	35	their	their	PRON
taxlaw-2841	896	36	bilateral	bilateral	ADJ
taxlaw-2841	896	37	tax	tax	NOUN
taxlaw-2841	896	38	treaty	treaty	NOUN
taxlaw-2841	896	39	network	network	NOUN
taxlaw-2841	896	40	.	.	PUNCT
taxlaw-2841	897	1	i	i	PRON
taxlaw-2841	897	2	specially	specially	ADV
taxlaw-2841	897	3	believe	believe	VERB
taxlaw-2841	897	4	in	in	ADP
taxlaw-2841	897	5	two	two	NUM
taxlaw-2841	897	6	measures	measure	NOUN
taxlaw-2841	897	7	of	of	ADP
taxlaw-2841	897	8	the	the	DET
taxlaw-2841	897	9	oecd	oecd	PROPN
taxlaw-2841	897	10	to	to	PART
taxlaw-2841	897	11	reduce	reduce	VERB
taxlaw-2841	897	12	profit	profit	NOUN
taxlaw-2841	897	13	shifting	shifting	NOUN
taxlaw-2841	897	14	:	:	PUNCT
taxlaw-2841	897	15	the	the	DET
taxlaw-2841	897	16	general	general	ADJ
taxlaw-2841	897	17	anti	anti	ADJ
taxlaw-2841	897	18	-	-	ADJ
taxlaw-2841	897	19	avoidance	avoidance	ADJ
taxlaw-2841	897	20	rule	rule	NOUN
taxlaw-2841	897	21	in	in	ADP
taxlaw-2841	897	22	action	action	NOUN
taxlaw-2841	897	23	6	6	NUM
taxlaw-2841	897	24	concerning	concern	VERB
taxlaw-2841	897	25	treaty	treaty	NOUN
taxlaw-2841	897	26	abuse	abuse	NOUN
taxlaw-2841	897	27	and	and	CCONJ
taxlaw-2841	897	28	the	the	DET
taxlaw-2841	897	29	transparency	transparency	NOUN
taxlaw-2841	897	30	and	and	CCONJ
taxlaw-2841	897	31	country	country	NOUN
taxlaw-2841	897	32	-	-	PUNCT
taxlaw-2841	897	33	by	by	ADP
taxlaw-2841	897	34	-	-	PUNCT
taxlaw-2841	897	35	country	country	NOUN
taxlaw-2841	897	36	reporting	reporting	NOUN
taxlaw-2841	897	37	regimes	regime	NOUN
taxlaw-2841	897	38	in	in	ADP
taxlaw-2841	897	39	reports	report	NOUN
taxlaw-2841	897	40	12	12	NUM
taxlaw-2841	897	41	&	&	CCONJ
taxlaw-2841	897	42	13	13	NUM
taxlaw-2841	897	43	of	of	ADP
taxlaw-2841	897	44	the	the	DET
taxlaw-2841	897	45	oecd	oecd	PROPN
taxlaw-2841	897	46	.	.	PUNCT
taxlaw-2841	898	1	obviously	obviously	ADV
taxlaw-2841	898	2	,	,	PUNCT
taxlaw-2841	898	3	further	further	ADJ
taxlaw-2841	898	4	adoption	adoption	NOUN
taxlaw-2841	898	5	of	of	ADP
taxlaw-2841	898	6	my	my	PRON
taxlaw-2841	898	7	proposed	propose	VERB
taxlaw-2841	898	8	minimum	minimum	ADJ
taxlaw-2841	898	9	global	global	ADJ
taxlaw-2841	898	10	effective	effective	ADJ
taxlaw-2841	898	11	corporate	corporate	ADJ
taxlaw-2841	898	12	tax	tax	NOUN
taxlaw-2841	898	13	rate	rate	NOUN
taxlaw-2841	898	14	as	as	ADP
taxlaw-2841	898	15	a	a	DET
taxlaw-2841	898	16	gaar	gaar	NOUN
taxlaw-2841	898	17	in	in	ADP
taxlaw-2841	898	18	other	other	ADJ
taxlaw-2841	898	19	jurisdictions	jurisdiction	NOUN
taxlaw-2841	898	20	(	(	PUNCT
taxlaw-2841	898	21	especially	especially	ADV
taxlaw-2841	898	22	leading	lead	VERB
taxlaw-2841	898	23	developed	develop	VERB
taxlaw-2841	898	24	countries	country	NOUN
taxlaw-2841	898	25	)	)	PUNCT
taxlaw-2841	898	26	unilaterally	unilaterally	ADV
taxlaw-2841	898	27	or	or	CCONJ
taxlaw-2841	898	28	multilaterally	multilaterally	ADV
taxlaw-2841	898	29	by	by	ADP
taxlaw-2841	898	30	the	the	DET
taxlaw-2841	898	31	oecd	oecd	PROPN
taxlaw-2841	898	32	would	would	AUX
taxlaw-2841	898	33	substantially	substantially	ADV
taxlaw-2841	898	34	contribute	contribute	VERB
taxlaw-2841	898	35	to	to	ADP
taxlaw-2841	898	36	the	the	DET
taxlaw-2841	898	37	goal	goal	NOUN
taxlaw-2841	898	38	of	of	ADP
taxlaw-2841	898	39	limiting	limit	VERB
taxlaw-2841	898	40	international	international	ADJ
taxlaw-2841	898	41	profit	profit	NOUN
taxlaw-2841	898	42	shifting	shifting	NOUN
taxlaw-2841	898	43	.	.	PUNCT
taxlaw-2841	899	1	5	5	X
taxlaw-2841	899	2	.	.	X
taxlaw-2841	899	3	u.s	u.s	PROPN
taxlaw-2841	899	4	.	.	PROPN
taxlaw-2841	899	5	competitiveness	competitiveness	NOUN
taxlaw-2841	899	6	“	"	PUNCT
taxlaw-2841	899	7	competitiveness	competitiveness	NOUN
taxlaw-2841	899	8	”	"	PUNCT
taxlaw-2841	899	9	is	be	AUX
taxlaw-2841	899	10	used	use	VERB
taxlaw-2841	899	11	extensively	extensively	ADV
taxlaw-2841	899	12	in	in	ADP
taxlaw-2841	899	13	the	the	DET
taxlaw-2841	899	14	tax	tax	NOUN
taxlaw-2841	899	15	policy	policy	NOUN
taxlaw-2841	899	16	debate	debate	NOUN
taxlaw-2841	899	17	in	in	ADP
taxlaw-2841	899	18	connection	connection	NOUN
taxlaw-2841	899	19	to	to	ADP
taxlaw-2841	899	20	the	the	DET
taxlaw-2841	899	21	nations	nation	NOUN
taxlaw-2841	899	22	as	as	ADV
taxlaw-2841	899	23	well	well	ADV
taxlaw-2841	899	24	as	as	ADP
taxlaw-2841	899	25	the	the	DET
taxlaw-2841	899	26	corporations	corporation	NOUN
taxlaw-2841	899	27	within	within	ADP
taxlaw-2841	899	28	them	they	PRON
taxlaw-2841	899	29	,	,	PUNCT
taxlaw-2841	899	30	although	although	SCONJ
taxlaw-2841	899	31	it	it	PRON
taxlaw-2841	899	32	seems	seem	VERB
taxlaw-2841	899	33	more	more	ADV
taxlaw-2841	899	34	appropriate	appropriate	ADJ
taxlaw-2841	899	35	and	and	CCONJ
taxlaw-2841	899	36	convincing	convincing	ADJ
taxlaw-2841	899	37	to	to	PART
taxlaw-2841	899	38	debate	debate	VERB
taxlaw-2841	899	39	the	the	DET
taxlaw-2841	899	40	competitiveness	competitiveness	NOUN
taxlaw-2841	899	41	of	of	ADP
taxlaw-2841	899	42	corporations.180	corporations.180	NOUN
taxlaw-2841	899	43	the	the	DET
taxlaw-2841	899	44	definition	definition	NOUN
taxlaw-2841	899	45	of	of	ADP
taxlaw-2841	899	46	competitiveness	competitiveness	NOUN
taxlaw-2841	899	47	is	be	AUX
taxlaw-2841	899	48	not	not	PART
taxlaw-2841	899	49	totally	totally	ADV
taxlaw-2841	899	50	clear	clear	ADJ
taxlaw-2841	899	51	,	,	PUNCT
taxlaw-2841	899	52	nor	nor	CCONJ
taxlaw-2841	899	53	is	be	AUX
taxlaw-2841	899	54	its	its	PRON
taxlaw-2841	899	55	role	role	NOUN
taxlaw-2841	899	56	in	in	ADP
taxlaw-2841	899	57	the	the	DET
taxlaw-2841	899	58	international	international	ADJ
taxlaw-2841	899	59	tax	tax	NOUN
taxlaw-2841	899	60	debate	debate	NOUN
taxlaw-2841	899	61	.	.	PUNCT
taxlaw-2841	900	1	181	181	NUM
taxlaw-2841	900	2	roughly	roughly	ADV
taxlaw-2841	900	3	speaking	speak	VERB
taxlaw-2841	900	4	,	,	PUNCT
taxlaw-2841	900	5	it	it	PRON
taxlaw-2841	900	6	means	mean	VERB
taxlaw-2841	900	7	the	the	DET
taxlaw-2841	900	8	ability	ability	NOUN
taxlaw-2841	900	9	of	of	ADP
taxlaw-2841	900	10	the	the	DET
taxlaw-2841	900	11	u.s	u.s	PROPN
taxlaw-2841	900	12	.	.	PROPN
taxlaw-2841	900	13	multinationals	multinational	NOUN
taxlaw-2841	900	14	to	to	PART
taxlaw-2841	900	15	compete	compete	VERB
taxlaw-2841	900	16	with	with	ADP
taxlaw-2841	900	17	their	their	PRON
taxlaw-2841	900	18	counterparts	counterpart	NOUN
taxlaw-2841	900	19	on	on	ADP
taxlaw-2841	900	20	investments	investment	NOUN
taxlaw-2841	900	21	and	and	CCONJ
taxlaw-2841	900	22	market	market	NOUN
taxlaw-2841	900	23	shares	share	NOUN
taxlaw-2841	900	24	globally	globally	ADV
taxlaw-2841	900	25	.	.	PUNCT
taxlaw-2841	901	1	it	it	PRON
taxlaw-2841	901	2	is	be	AUX
taxlaw-2841	901	3	the	the	DET
taxlaw-2841	901	4	idea	idea	NOUN
taxlaw-2841	901	5	of	of	ADP
taxlaw-2841	901	6	enabling	enable	VERB
taxlaw-2841	901	7	u.s	u.s	PROPN
taxlaw-2841	901	8	.	.	PROPN
taxlaw-2841	901	9	multinationals	multinational	NOUN
taxlaw-2841	901	10	to	to	PART
taxlaw-2841	901	11	invest	invest	VERB
taxlaw-2841	901	12	,	,	PUNCT
taxlaw-2841	901	13	and	and	CCONJ
taxlaw-2841	901	14	sell	sell	VERB
taxlaw-2841	901	15	and	and	CCONJ
taxlaw-2841	901	16	expand	expand	VERB
taxlaw-2841	901	17	their	their	PRON
taxlaw-2841	901	18	share	share	NOUN
taxlaw-2841	901	19	in	in	ADP
taxlaw-2841	901	20	the	the	DET
taxlaw-2841	901	21	markets	market	NOUN
taxlaw-2841	901	22	of	of	ADP
taxlaw-2841	901	23	the	the	DET
taxlaw-2841	901	24	global	global	ADJ
taxlaw-2841	901	25	economy	economy	NOUN
taxlaw-2841	901	26	.	.	PUNCT
taxlaw-2841	902	1	to	to	PART
taxlaw-2841	902	2	accomplish	accomplish	VERB
taxlaw-2841	902	3	that	that	PRON
taxlaw-2841	902	4	,	,	PUNCT
taxlaw-2841	902	5	supporters	supporter	NOUN
taxlaw-2841	902	6	argue	argue	VERB
taxlaw-2841	902	7	that	that	SCONJ
taxlaw-2841	902	8	the	the	DET
taxlaw-2841	902	9	united	united	PROPN
taxlaw-2841	902	10	states	states	PROPN
taxlaw-2841	902	11	should	should	AUX
taxlaw-2841	902	12	exempt	exempt	VERB
taxlaw-2841	902	13	its	its	PRON
taxlaw-2841	902	14	corporations	corporation	NOUN
taxlaw-2841	902	15	on	on	ADP
taxlaw-2841	902	16	their	their	PRON
taxlaw-2841	902	17	foreign	foreign	ADJ
taxlaw-2841	902	18	income	income	NOUN
taxlaw-2841	902	19	while	while	SCONJ
taxlaw-2841	902	20	opponents	opponent	NOUN
taxlaw-2841	902	21	argue	argue	VERB
taxlaw-2841	902	22	that	that	SCONJ
taxlaw-2841	902	23	such	such	DET
taxlaw-2841	902	24	an	an	DET
taxlaw-2841	902	25	exemption	exemption	NOUN
taxlaw-2841	902	26	is	be	AUX
taxlaw-2841	902	27	not	not	PART
taxlaw-2841	902	28	needed	need	VERB
taxlaw-2841	902	29	because	because	SCONJ
taxlaw-2841	902	30	the	the	DET
taxlaw-2841	902	31	competitiveness	competitiveness	NOUN
taxlaw-2841	902	32	of	of	ADP
taxlaw-2841	902	33	u.s	u.s	PROPN
taxlaw-2841	902	34	.	.	PROPN
taxlaw-2841	902	35	multinationals	multinational	NOUN
taxlaw-2841	902	36	is	be	AUX
taxlaw-2841	902	37	not	not	PART
taxlaw-2841	902	38	threatened	threaten	VERB
taxlaw-2841	902	39	or	or	CCONJ
taxlaw-2841	902	40	significantly	significantly	ADV
taxlaw-2841	902	41	weakened	weaken	VERB
taxlaw-2841	902	42	as	as	ADP
taxlaw-2841	902	43	a	a	DET
taxlaw-2841	902	44	result	result	NOUN
taxlaw-2841	902	45	of	of	ADP
taxlaw-2841	902	46	the	the	DET
taxlaw-2841	902	47	u.s	u.s	PROPN
taxlaw-2841	902	48	.	.	PROPN
taxlaw-2841	902	49	tax	tax	NOUN
taxlaw-2841	902	50	law	law	NOUN
taxlaw-2841	902	51	.	.	PUNCT
taxlaw-2841	903	1	as	as	SCONJ
taxlaw-2841	903	2	the	the	DET
taxlaw-2841	903	3	data	data	NOUN
taxlaw-2841	903	4	reveals	reveal	VERB
taxlaw-2841	903	5	,	,	PUNCT
taxlaw-2841	903	6	the	the	DET
taxlaw-2841	903	7	argument	argument	NOUN
taxlaw-2841	903	8	that	that	SCONJ
taxlaw-2841	903	9	u.s	u.s	PROPN
taxlaw-2841	903	10	.	.	PROPN
taxlaw-2841	903	11	corporate	corporate	ADJ
taxlaw-2841	903	12	tax	tax	NOUN
taxlaw-2841	903	13	rules	rule	NOUN
taxlaw-2841	903	14	make	make	VERB
taxlaw-2841	903	15	u.s	u.s	PROPN
taxlaw-2841	903	16	.	.	PROPN
taxlaw-2841	903	17	mnes	mne	NOUN
taxlaw-2841	903	18	less	less	ADV
taxlaw-2841	903	19	competitive	competitive	ADJ
taxlaw-2841	903	20	in	in	ADP
taxlaw-2841	903	21	foreign	foreign	ADJ
taxlaw-2841	903	22	markets	market	NOUN
taxlaw-2841	903	23	compared	compare	VERB
taxlaw-2841	903	24	with	with	ADP
taxlaw-2841	903	25	european	european	ADJ
taxlaw-2841	903	26	and	and	CCONJ
taxlaw-2841	903	27	japanese	japanese	ADJ
taxlaw-2841	903	28	mnes	mne	NOUN
taxlaw-2841	903	29	is	be	AUX
taxlaw-2841	903	30	179	179	NUM
taxlaw-2841	903	31	see	see	NOUN
taxlaw-2841	903	32	staff	staff	NOUN
taxlaw-2841	903	33	of	of	ADP
taxlaw-2841	903	34	joint	joint	ADJ
taxlaw-2841	903	35	comm	comm	NOUN
taxlaw-2841	903	36	.	.	PUNCT
taxlaw-2841	904	1	on	on	ADP
taxlaw-2841	904	2	tax’n	tax’n	NUM
taxlaw-2841	904	3	,	,	PUNCT
taxlaw-2841	904	4	114th	114th	PROPN
taxlaw-2841	904	5	cong	cong	NOUN
taxlaw-2841	904	6	.	.	PUNCT
taxlaw-2841	904	7	,	,	PUNCT
taxlaw-2841	904	8	profit	profit	NOUN
taxlaw-2841	904	9	shifting	shifting	NOUN
taxlaw-2841	904	10	of	of	ADP
taxlaw-2841	904	11	u.s	u.s	PROPN
taxlaw-2841	904	12	.	.	PROPN
taxlaw-2841	904	13	multinationals	multinational	NOUN
taxlaw-2841	904	14	(	(	PUNCT
taxlaw-2841	904	15	jan	jan	PROPN
taxlaw-2841	904	16	.	.	PROPN
taxlaw-2841	904	17	6	6	NUM
taxlaw-2841	904	18	,	,	PUNCT
taxlaw-2841	904	19	2016	2016	NUM
taxlaw-2841	904	20	)	)	PUNCT
taxlaw-2841	904	21	.	.	PUNCT
taxlaw-2841	905	1	180	180	NUM
taxlaw-2841	905	2	see	see	VERB
taxlaw-2841	905	3	paul	paul	PROPN
taxlaw-2841	905	4	krugman	krugman	PROPN
taxlaw-2841	905	5	,	,	PUNCT
taxlaw-2841	905	6	competitiveness	competitiveness	NOUN
taxlaw-2841	905	7	:	:	PUNCT
taxlaw-2841	905	8	a	a	DET
taxlaw-2841	905	9	dangerous	dangerous	ADJ
taxlaw-2841	905	10	obsession	obsession	NOUN
taxlaw-2841	905	11	,	,	PUNCT
taxlaw-2841	905	12	foreign	foreign	ADJ
taxlaw-2841	905	13	aff	aff	NOUN
taxlaw-2841	905	14	.	.	PUNCT
taxlaw-2841	906	1	(	(	PUNCT
taxlaw-2841	906	2	mar	mar	PROPN
taxlaw-2841	906	3	.	.	PROPN
taxlaw-2841	906	4	1994	1994	NUM
taxlaw-2841	906	5	)	)	PUNCT
taxlaw-2841	906	6	28	28	NUM
taxlaw-2841	906	7	;	;	PUNCT
taxlaw-2841	906	8	eric	eric	PROPN
taxlaw-2841	906	9	toder	toder	PROPN
taxlaw-2841	906	10	,	,	PUNCT
taxlaw-2841	906	11	international	international	ADJ
taxlaw-2841	906	12	competitiveness	competitiveness	NOUN
taxlaw-2841	906	13	:	:	PUNCT
taxlaw-2841	906	14	who	who	PRON
taxlaw-2841	906	15	competes	compete	VERB
taxlaw-2841	906	16	against	against	ADP
taxlaw-2841	906	17	whom	whom	PRON
taxlaw-2841	906	18	and	and	CCONJ
taxlaw-2841	906	19	for	for	ADP
taxlaw-2841	906	20	what	what	PRON
taxlaw-2841	906	21	?	?	PUNCT
taxlaw-2841	906	22	,	,	PUNCT
taxlaw-2841	906	23	65	65	NUM
taxlaw-2841	906	24	n.y.u	n.y.u	NOUN
taxlaw-2841	906	25	.	.	PUNCT
taxlaw-2841	906	26	tax	tax	PROPN
taxlaw-2841	906	27	l.	l.	PROPN
taxlaw-2841	906	28	rev	rev	PROPN
taxlaw-2841	906	29	.	.	PROPN
taxlaw-2841	906	30	505	505	NUM
taxlaw-2841	906	31	,	,	PUNCT
taxlaw-2841	906	32	509	509	NUM
taxlaw-2841	906	33	(	(	PUNCT
taxlaw-2841	906	34	2012	2012	NUM
taxlaw-2841	906	35	)	)	PUNCT
taxlaw-2841	906	36	.	.	PUNCT
taxlaw-2841	907	1	181	181	NUM
taxlaw-2841	907	2	see	see	VERB
taxlaw-2841	907	3	michael	michael	PROPN
taxlaw-2841	907	4	s.	s.	PROPN
taxlaw-2841	907	5	knoll	knoll	PROPN
taxlaw-2841	907	6	,	,	PUNCT
taxlaw-2841	907	7	the	the	DET
taxlaw-2841	907	8	connection	connection	NOUN
taxlaw-2841	907	9	between	between	ADP
taxlaw-2841	907	10	competitiveness	competitiveness	NOUN
taxlaw-2841	907	11	and	and	CCONJ
taxlaw-2841	907	12	international	international	ADJ
taxlaw-2841	907	13	taxation	taxation	NOUN
taxlaw-2841	907	14	,	,	PUNCT
taxlaw-2841	907	15	65	65	NUM
taxlaw-2841	907	16	n.y.u	n.y.u	NOUN
taxlaw-2841	907	17	.	.	PUNCT
taxlaw-2841	907	18	tax	tax	PROPN
taxlaw-2841	907	19	l.	l.	PROPN
taxlaw-2841	907	20	rev	rev	PROPN
taxlaw-2841	907	21	.	.	PROPN
taxlaw-2841	907	22	349	349	NUM
taxlaw-2841	907	23	,	,	PUNCT
taxlaw-2841	907	24	351	351	NUM
taxlaw-2841	907	25	(	(	PUNCT
taxlaw-2841	907	26	2012	2012	NUM
taxlaw-2841	907	27	)	)	PUNCT
taxlaw-2841	907	28	;	;	PUNCT
taxlaw-2841	907	29	jane	jane	PROPN
taxlaw-2841	907	30	gravelle	gravelle	PROPN
taxlaw-2841	907	31	,	,	PUNCT
taxlaw-2841	907	32	does	do	AUX
taxlaw-2841	907	33	the	the	DET
taxlaw-2841	907	34	concept	concept	NOUN
taxlaw-2841	907	35	of	of	ADP
taxlaw-2841	907	36	competitiveness	competitiveness	NOUN
taxlaw-2841	907	37	have	have	VERB
taxlaw-2841	907	38	meaning	meaning	NOUN
taxlaw-2841	907	39	in	in	ADP
taxlaw-2841	907	40	formulating	formulate	VERB
taxlaw-2841	907	41	corporate	corporate	ADJ
taxlaw-2841	907	42	tax	tax	NOUN
taxlaw-2841	907	43	policy	policy	NOUN
taxlaw-2841	907	44	?	?	PUNCT
taxlaw-2841	907	45	,	,	PUNCT
taxlaw-2841	907	46	65	65	NUM
taxlaw-2841	907	47	n.y.u	n.y.u	NOUN
taxlaw-2841	907	48	.	.	PUNCT
taxlaw-2841	907	49	tax	tax	PROPN
taxlaw-2841	907	50	l.	l.	PROPN
taxlaw-2841	907	51	rev	rev	PROPN
taxlaw-2841	907	52	.	.	PROPN
taxlaw-2841	907	53	323	323	NUM
taxlaw-2841	907	54	,	,	PUNCT
taxlaw-2841	907	55	325	325	NUM
taxlaw-2841	907	56	(	(	PUNCT
taxlaw-2841	907	57	2012	2012	NUM
taxlaw-2841	907	58	)	)	PUNCT
taxlaw-2841	907	59	.	.	PUNCT
taxlaw-2841	908	1	2017	2017	NUM
taxlaw-2841	908	2	]	]	PUNCT
taxlaw-2841	908	3	minimum	minimum	ADJ
taxlaw-2841	908	4	global	global	ADJ
taxlaw-2841	908	5	effective	effective	ADJ
taxlaw-2841	908	6	corporate	corporate	ADJ
taxlaw-2841	908	7	tax	tax	NOUN
taxlaw-2841	908	8	rate	rate	NOUN
taxlaw-2841	908	9	47	47	NUM
taxlaw-2841	908	10	generally	generally	ADV
taxlaw-2841	908	11	wrong	wrong	ADJ
taxlaw-2841	908	12	.	.	PUNCT
taxlaw-2841	909	1	182	182	NUM
taxlaw-2841	909	2	i	i	PRON
taxlaw-2841	909	3	completely	completely	ADV
taxlaw-2841	909	4	agree	agree	VERB
taxlaw-2841	909	5	with	with	ADP
taxlaw-2841	909	6	the	the	DET
taxlaw-2841	909	7	convincing	convincing	ADJ
taxlaw-2841	909	8	argument	argument	NOUN
taxlaw-2841	909	9	that	that	SCONJ
taxlaw-2841	909	10	“	"	PUNCT
taxlaw-2841	909	11	[	[	X
taxlaw-2841	909	12	c]ompetitiveness	c]ompetitiveness	NOUN
taxlaw-2841	909	13	has	have	AUX
taxlaw-2841	909	14	nothing	nothing	PRON
taxlaw-2841	909	15	to	to	PART
taxlaw-2841	909	16	do	do	VERB
taxlaw-2841	909	17	with	with	ADP
taxlaw-2841	909	18	this	this	PRON
taxlaw-2841	909	19	,	,	PUNCT
taxlaw-2841	909	20	”	"	PUNCT
taxlaw-2841	909	21	as	as	SCONJ
taxlaw-2841	909	22	professor	professor	NOUN
taxlaw-2841	909	23	kleinbard	kleinbard	PROPN
taxlaw-2841	909	24	expressed	express	VERB
taxlaw-2841	909	25	clearly.183	clearly.183	PROPN
taxlaw-2841	909	26	u.s	u.s	PROPN
taxlaw-2841	909	27	.	.	PROPN
taxlaw-2841	909	28	multinationals	multinational	NOUN
taxlaw-2841	909	29	plan	plan	VERB
taxlaw-2841	909	30	their	their	PRON
taxlaw-2841	909	31	tax	tax	NOUN
taxlaw-2841	909	32	strategies	strategy	NOUN
taxlaw-2841	909	33	because	because	SCONJ
taxlaw-2841	909	34	they	they	PRON
taxlaw-2841	909	35	want	want	VERB
taxlaw-2841	909	36	to	to	PART
taxlaw-2841	909	37	increase	increase	VERB
taxlaw-2841	909	38	profits	profit	NOUN
taxlaw-2841	909	39	by	by	ADP
taxlaw-2841	909	40	reducing	reduce	VERB
taxlaw-2841	909	41	costs	cost	NOUN
taxlaw-2841	909	42	,	,	PUNCT
taxlaw-2841	909	43	including	include	VERB
taxlaw-2841	909	44	tax	tax	NOUN
taxlaw-2841	909	45	costs	cost	NOUN
taxlaw-2841	909	46	.	.	PUNCT
taxlaw-2841	910	1	this	this	PRON
taxlaw-2841	910	2	is	be	AUX
taxlaw-2841	910	3	a	a	DET
taxlaw-2841	910	4	simple	simple	ADJ
taxlaw-2841	910	5	and	and	CCONJ
taxlaw-2841	910	6	natural	natural	ADJ
taxlaw-2841	910	7	behavior	behavior	NOUN
taxlaw-2841	910	8	for	for	ADP
taxlaw-2841	910	9	any	any	DET
taxlaw-2841	910	10	multinational	multinational	NOUN
taxlaw-2841	910	11	because	because	SCONJ
taxlaw-2841	910	12	corporations	corporation	NOUN
taxlaw-2841	910	13	are	be	AUX
taxlaw-2841	910	14	meant	mean	VERB
taxlaw-2841	910	15	to	to	PART
taxlaw-2841	910	16	maximize	maximize	VERB
taxlaw-2841	910	17	their	their	PRON
taxlaw-2841	910	18	profits	profit	NOUN
taxlaw-2841	910	19	.	.	PUNCT
taxlaw-2841	911	1	this	this	DET
taxlaw-2841	911	2	behavior	behavior	NOUN
taxlaw-2841	911	3	does	do	AUX
taxlaw-2841	911	4	not	not	PART
taxlaw-2841	911	5	stem	stem	VERB
taxlaw-2841	911	6	from	from	ADP
taxlaw-2841	911	7	the	the	DET
taxlaw-2841	911	8	fact	fact	NOUN
taxlaw-2841	911	9	that	that	SCONJ
taxlaw-2841	911	10	the	the	DET
taxlaw-2841	911	11	u.s	u.s	PROPN
taxlaw-2841	911	12	.	.	PROPN
taxlaw-2841	911	13	corporate	corporate	ADJ
taxlaw-2841	911	14	tax	tax	NOUN
taxlaw-2841	911	15	rate	rate	NOUN
taxlaw-2841	911	16	is	be	AUX
taxlaw-2841	911	17	high	high	ADJ
taxlaw-2841	911	18	or	or	CCONJ
taxlaw-2841	911	19	because	because	SCONJ
taxlaw-2841	911	20	u.s	u.s	PROPN
taxlaw-2841	911	21	.	.	PROPN
taxlaw-2841	911	22	multinationals	multinational	NOUN
taxlaw-2841	911	23	suffer	suffer	VERB
taxlaw-2841	911	24	any	any	DET
taxlaw-2841	911	25	additional	additional	ADJ
taxlaw-2841	911	26	burdens	burden	NOUN
taxlaw-2841	911	27	that	that	PRON
taxlaw-2841	911	28	impact	impact	VERB
taxlaw-2841	911	29	their	their	PRON
taxlaw-2841	911	30	competitive	competitive	ADJ
taxlaw-2841	911	31	position	position	NOUN
taxlaw-2841	911	32	.	.	PUNCT
taxlaw-2841	912	1	they	they	PRON
taxlaw-2841	912	2	avoid	avoid	VERB
taxlaw-2841	912	3	taxation	taxation	NOUN
taxlaw-2841	912	4	and	and	CCONJ
taxlaw-2841	912	5	will	will	AUX
taxlaw-2841	912	6	continue	continue	VERB
taxlaw-2841	912	7	to	to	PART
taxlaw-2841	912	8	do	do	VERB
taxlaw-2841	912	9	so	so	ADV
taxlaw-2841	912	10	no	no	ADV
taxlaw-2841	912	11	matter	matter	ADV
taxlaw-2841	912	12	what	what	PRON
taxlaw-2841	912	13	the	the	DET
taxlaw-2841	912	14	u.s	u.s	PROPN
taxlaw-2841	912	15	.	.	PROPN
taxlaw-2841	912	16	corporate	corporate	ADJ
taxlaw-2841	912	17	tax	tax	NOUN
taxlaw-2841	912	18	rate	rate	NOUN
taxlaw-2841	912	19	is	be	AUX
taxlaw-2841	912	20	,	,	PUNCT
taxlaw-2841	912	21	as	as	ADV
taxlaw-2841	912	22	long	long	ADV
taxlaw-2841	912	23	as	as	SCONJ
taxlaw-2841	912	24	there	there	PRON
taxlaw-2841	912	25	are	be	VERB
taxlaw-2841	912	26	ways	way	NOUN
taxlaw-2841	912	27	to	to	PART
taxlaw-2841	912	28	substantially	substantially	ADV
taxlaw-2841	912	29	reduce	reduce	VERB
taxlaw-2841	912	30	their	their	PRON
taxlaw-2841	912	31	tax	tax	NOUN
taxlaw-2841	912	32	bill	bill	NOUN
taxlaw-2841	912	33	.	.	PUNCT
taxlaw-2841	913	1	it	it	PRON
taxlaw-2841	913	2	should	should	AUX
taxlaw-2841	913	3	not	not	PART
taxlaw-2841	913	4	surprise	surprise	VERB
taxlaw-2841	913	5	any	any	DET
taxlaw-2841	913	6	policymaker	policymaker	NOUN
taxlaw-2841	913	7	that	that	SCONJ
taxlaw-2841	913	8	multinationals	multinational	NOUN
taxlaw-2841	913	9	are	be	AUX
taxlaw-2841	913	10	doing	do	VERB
taxlaw-2841	913	11	their	their	PRON
taxlaw-2841	913	12	best	good	ADJ
taxlaw-2841	913	13	to	to	PART
taxlaw-2841	913	14	avoid	avoid	VERB
taxlaw-2841	913	15	international	international	ADJ
taxlaw-2841	913	16	corporate	corporate	ADJ
taxlaw-2841	913	17	tax	tax	NOUN
taxlaw-2841	913	18	and	and	CCONJ
taxlaw-2841	913	19	lower	lower	VERB
taxlaw-2841	913	20	their	their	PRON
taxlaw-2841	913	21	effective	effective	ADJ
taxlaw-2841	913	22	taxation	taxation	NOUN
taxlaw-2841	913	23	or	or	CCONJ
taxlaw-2841	913	24	that	that	SCONJ
taxlaw-2841	913	25	they	they	PRON
taxlaw-2841	913	26	are	be	AUX
taxlaw-2841	913	27	succeeding	succeed	VERB
taxlaw-2841	913	28	impressively.184	impressively.184	VERB
taxlaw-2841	913	29	the	the	DET
taxlaw-2841	913	30	problem	problem	NOUN
taxlaw-2841	913	31	is	be	AUX
taxlaw-2841	913	32	that	that	SCONJ
taxlaw-2841	913	33	policymakers	policymaker	NOUN
taxlaw-2841	913	34	in	in	ADP
taxlaw-2841	913	35	the	the	DET
taxlaw-2841	913	36	united	united	PROPN
taxlaw-2841	913	37	states	states	PROPN
taxlaw-2841	913	38	,	,	PUNCT
taxlaw-2841	913	39	and	and	CCONJ
taxlaw-2841	913	40	all	all	ADV
taxlaw-2841	913	41	over	over	ADP
taxlaw-2841	913	42	the	the	DET
taxlaw-2841	913	43	world	world	NOUN
taxlaw-2841	913	44	,	,	PUNCT
taxlaw-2841	913	45	have	have	AUX
taxlaw-2841	913	46	not	not	PART
taxlaw-2841	913	47	responded	respond	VERB
taxlaw-2841	913	48	to	to	ADP
taxlaw-2841	913	49	this	this	DET
taxlaw-2841	913	50	exploitation	exploitation	NOUN
taxlaw-2841	913	51	of	of	ADP
taxlaw-2841	913	52	the	the	DET
taxlaw-2841	913	53	current	current	ADJ
taxlaw-2841	913	54	international	international	ADJ
taxlaw-2841	913	55	tax	tax	NOUN
taxlaw-2841	913	56	regimes	regime	NOUN
taxlaw-2841	913	57	in	in	ADP
taxlaw-2841	913	58	a	a	DET
taxlaw-2841	913	59	timely	timely	ADJ
taxlaw-2841	913	60	or	or	CCONJ
taxlaw-2841	913	61	effective	effective	ADJ
taxlaw-2841	913	62	manner	manner	NOUN
taxlaw-2841	913	63	.	.	PUNCT
taxlaw-2841	914	1	they	they	PRON
taxlaw-2841	914	2	must	must	AUX
taxlaw-2841	914	3	do	do	VERB
taxlaw-2841	914	4	so	so	ADV
taxlaw-2841	914	5	now	now	ADV
taxlaw-2841	914	6	.	.	PUNCT
taxlaw-2841	915	1	my	my	PRON
taxlaw-2841	915	2	proposal	proposal	NOUN
taxlaw-2841	915	3	is	be	AUX
taxlaw-2841	915	4	not	not	PART
taxlaw-2841	915	5	expected	expect	VERB
taxlaw-2841	915	6	to	to	PART
taxlaw-2841	915	7	negatively	negatively	ADV
taxlaw-2841	915	8	affect	affect	VERB
taxlaw-2841	915	9	the	the	DET
taxlaw-2841	915	10	competitiveness	competitiveness	NOUN
taxlaw-2841	915	11	of	of	ADP
taxlaw-2841	915	12	the	the	DET
taxlaw-2841	915	13	u.s	u.s	PROPN
taxlaw-2841	915	14	.	.	PROPN
taxlaw-2841	915	15	,	,	PUNCT
taxlaw-2841	915	16	or	or	CCONJ
taxlaw-2841	915	17	its	its	PRON
taxlaw-2841	915	18	domestic	domestic	ADJ
taxlaw-2841	915	19	corporations	corporation	NOUN
taxlaw-2841	915	20	,	,	PUNCT
taxlaw-2841	915	21	since	since	SCONJ
taxlaw-2841	915	22	the	the	DET
taxlaw-2841	915	23	added	add	VERB
taxlaw-2841	915	24	tax	tax	NOUN
taxlaw-2841	915	25	burden	burden	NOUN
taxlaw-2841	915	26	is	be	AUX
taxlaw-2841	915	27	a	a	DET
taxlaw-2841	915	28	low	low	ADJ
taxlaw-2841	915	29	rate	rate	NOUN
taxlaw-2841	915	30	(	(	PUNCT
taxlaw-2841	915	31	15	15	NUM
taxlaw-2841	915	32	%	%	NOUN
taxlaw-2841	915	33	)	)	PUNCT
taxlaw-2841	915	34	below	below	ADP
taxlaw-2841	915	35	the	the	DET
taxlaw-2841	915	36	average	average	ADJ
taxlaw-2841	915	37	corporate	corporate	ADJ
taxlaw-2841	915	38	tax	tax	NOUN
taxlaw-2841	915	39	rate	rate	NOUN
taxlaw-2841	915	40	in	in	ADP
taxlaw-2841	915	41	most	most	ADJ
taxlaw-2841	915	42	oecd	oecd	PROPN
taxlaw-2841	915	43	and	and	CCONJ
taxlaw-2841	915	44	developed	developed	ADJ
taxlaw-2841	915	45	countries	country	NOUN
taxlaw-2841	915	46	.	.	PUNCT
taxlaw-2841	916	1	in	in	ADP
taxlaw-2841	916	2	any	any	DET
taxlaw-2841	916	3	case	case	NOUN
taxlaw-2841	916	4	,	,	PUNCT
taxlaw-2841	916	5	u.s	u.s	PROPN
taxlaw-2841	916	6	.	.	PROPN
taxlaw-2841	916	7	multinationals	multinational	NOUN
taxlaw-2841	916	8	are	be	AUX
taxlaw-2841	916	9	dominant	dominant	ADJ
taxlaw-2841	916	10	in	in	ADP
taxlaw-2841	916	11	their	their	PRON
taxlaw-2841	916	12	fields	field	NOUN
taxlaw-2841	916	13	of	of	ADP
taxlaw-2841	916	14	business	business	NOUN
taxlaw-2841	916	15	and	and	CCONJ
taxlaw-2841	916	16	have	have	VERB
taxlaw-2841	916	17	substantial	substantial	ADJ
taxlaw-2841	916	18	business	business	NOUN
taxlaw-2841	916	19	advantages	advantage	NOUN
taxlaw-2841	916	20	over	over	ADP
taxlaw-2841	916	21	their	their	PRON
taxlaw-2841	916	22	competitors	competitor	NOUN
taxlaw-2841	916	23	that	that	PRON
taxlaw-2841	916	24	will	will	AUX
taxlaw-2841	916	25	enable	enable	VERB
taxlaw-2841	916	26	these	these	DET
taxlaw-2841	916	27	companies	company	NOUN
taxlaw-2841	916	28	to	to	PART
taxlaw-2841	916	29	maintain	maintain	VERB
taxlaw-2841	916	30	their	their	PRON
taxlaw-2841	916	31	share	share	NOUN
taxlaw-2841	916	32	of	of	ADP
taxlaw-2841	916	33	the	the	DET
taxlaw-2841	916	34	global	global	ADJ
taxlaw-2841	916	35	markets	market	NOUN
taxlaw-2841	916	36	(	(	PUNCT
taxlaw-2841	916	37	even	even	ADV
taxlaw-2841	916	38	if	if	SCONJ
taxlaw-2841	916	39	required	require	VERB
taxlaw-2841	916	40	to	to	PART
taxlaw-2841	916	41	pay	pay	VERB
taxlaw-2841	916	42	this	this	DET
taxlaw-2841	916	43	proposed	propose	VERB
taxlaw-2841	916	44	minimum	minimum	ADJ
taxlaw-2841	916	45	tax	tax	NOUN
taxlaw-2841	916	46	)	)	PUNCT
taxlaw-2841	916	47	while	while	SCONJ
taxlaw-2841	916	48	contributing	contribute	VERB
taxlaw-2841	916	49	to	to	ADP
taxlaw-2841	916	50	the	the	DET
taxlaw-2841	916	51	u.s	u.s	PROPN
taxlaw-2841	916	52	.	.	PROPN
taxlaw-2841	916	53	budget	budget	NOUN
taxlaw-2841	916	54	and	and	CCONJ
taxlaw-2841	916	55	the	the	DET
taxlaw-2841	916	56	fairness	fairness	NOUN
taxlaw-2841	916	57	of	of	ADP
taxlaw-2841	916	58	the	the	DET
taxlaw-2841	916	59	u.s	u.s	PROPN
taxlaw-2841	916	60	.	.	PROPN
taxlaw-2841	916	61	tax	tax	NOUN
taxlaw-2841	916	62	system	system	NOUN
taxlaw-2841	916	63	and	and	CCONJ
taxlaw-2841	916	64	society	society	NOUN
taxlaw-2841	916	65	.	.	PUNCT
taxlaw-2841	917	1	these	these	DET
taxlaw-2841	917	2	advantages	advantage	NOUN
taxlaw-2841	917	3	will	will	AUX
taxlaw-2841	917	4	also	also	ADV
taxlaw-2841	917	5	contribute	contribute	VERB
taxlaw-2841	917	6	to	to	ADP
taxlaw-2841	917	7	the	the	DET
taxlaw-2841	917	8	competitiveness	competitiveness	NOUN
taxlaw-2841	917	9	of	of	ADP
taxlaw-2841	917	10	u.s	u.s	PROPN
taxlaw-2841	917	11	.	.	PROPN
taxlaw-2841	917	12	multinationals	multinational	NOUN
taxlaw-2841	917	13	in	in	ADP
taxlaw-2841	917	14	comparison	comparison	NOUN
taxlaw-2841	917	15	to	to	ADP
taxlaw-2841	917	16	other	other	ADJ
taxlaw-2841	917	17	multinationals	multinational	NOUN
taxlaw-2841	917	18	from	from	ADP
taxlaw-2841	917	19	territorial	territorial	ADJ
taxlaw-2841	917	20	systems	system	NOUN
taxlaw-2841	917	21	and	and	CCONJ
taxlaw-2841	917	22	in	in	ADP
taxlaw-2841	917	23	the	the	DET
taxlaw-2841	917	24	relatively	relatively	ADV
taxlaw-2841	917	25	small	small	ADJ
taxlaw-2841	917	26	real	real	ADJ
taxlaw-2841	917	27	economy	economy	NOUN
taxlaw-2841	917	28	markets	market	NOUN
taxlaw-2841	917	29	located	locate	VERB
taxlaw-2841	917	30	in	in	ADP
taxlaw-2841	917	31	tax	tax	NOUN
taxlaw-2841	917	32	havens	haven	NOUN
taxlaw-2841	917	33	.	.	PUNCT
taxlaw-2841	918	1	6	6	NUM
taxlaw-2841	918	2	.	.	X
taxlaw-2841	918	3	fairness	fairness	NOUN
taxlaw-2841	918	4	the	the	DET
taxlaw-2841	918	5	current	current	ADJ
taxlaw-2841	918	6	situation	situation	NOUN
taxlaw-2841	918	7	is	be	AUX
taxlaw-2841	918	8	obviously	obviously	ADV
taxlaw-2841	918	9	unfair	unfair	ADJ
taxlaw-2841	918	10	in	in	ADP
taxlaw-2841	918	11	many	many	ADJ
taxlaw-2841	918	12	respects	respect	NOUN
taxlaw-2841	918	13	.	.	PUNCT
taxlaw-2841	919	1	it	it	PRON
taxlaw-2841	919	2	is	be	AUX
taxlaw-2841	919	3	unfair	unfair	ADJ
taxlaw-2841	919	4	in	in	ADP
taxlaw-2841	919	5	terms	term	NOUN
taxlaw-2841	919	6	of	of	ADP
taxlaw-2841	919	7	the	the	DET
taxlaw-2841	919	8	low	low	ADJ
taxlaw-2841	919	9	tax	tax	NOUN
taxlaw-2841	919	10	burden	burden	NOUN
taxlaw-2841	919	11	on	on	ADP
taxlaw-2841	919	12	big	big	ADJ
taxlaw-2841	919	13	multinationals	multinational	NOUN
taxlaw-2841	919	14	in	in	ADP
taxlaw-2841	919	15	comparison	comparison	NOUN
taxlaw-2841	919	16	to	to	ADP
taxlaw-2841	919	17	the	the	DET
taxlaw-2841	919	18	high	high	ADJ
taxlaw-2841	919	19	tax	tax	NOUN
taxlaw-2841	919	20	burden	burden	NOUN
taxlaw-2841	919	21	on	on	ADP
taxlaw-2841	919	22	local	local	ADJ
taxlaw-2841	919	23	corporations	corporation	NOUN
taxlaw-2841	919	24	,	,	PUNCT
taxlaw-2841	919	25	small	small	ADJ
taxlaw-2841	919	26	and	and	CCONJ
taxlaw-2841	919	27	medium	medium	ADJ
taxlaw-2841	919	28	as	as	ADV
taxlaw-2841	919	29	well	well	ADV
taxlaw-2841	919	30	.	.	PUNCT
taxlaw-2841	920	1	it	it	PRON
taxlaw-2841	920	2	is	be	AUX
taxlaw-2841	920	3	unfair	unfair	ADJ
taxlaw-2841	920	4	in	in	ADP
taxlaw-2841	920	5	terms	term	NOUN
taxlaw-2841	920	6	of	of	ADP
taxlaw-2841	920	7	the	the	DET
taxlaw-2841	920	8	comparison	comparison	NOUN
taxlaw-2841	920	9	between	between	ADP
taxlaw-2841	920	10	multinationals	multinational	NOUN
taxlaw-2841	920	11	and	and	CCONJ
taxlaw-2841	920	12	individuals	individual	NOUN
taxlaw-2841	920	13	.	.	PUNCT
taxlaw-2841	921	1	while	while	SCONJ
taxlaw-2841	921	2	multinationals	multinational	NOUN
taxlaw-2841	921	3	bear	bear	VERB
taxlaw-2841	921	4	a	a	DET
taxlaw-2841	921	5	one	one	NUM
taxlaw-2841	921	6	-	-	PUNCT
taxlaw-2841	921	7	digit	digit	NOUN
taxlaw-2841	921	8	tax	tax	NOUN
taxlaw-2841	921	9	burden	burden	NOUN
taxlaw-2841	921	10	,	,	PUNCT
taxlaw-2841	921	11	individuals	individual	NOUN
taxlaw-2841	921	12	are	be	AUX
taxlaw-2841	921	13	paying	pay	VERB
taxlaw-2841	921	14	more	more	ADJ
taxlaw-2841	921	15	than	than	ADP
taxlaw-2841	921	16	30	30	NUM
taxlaw-2841	921	17	%	%	NOUN
taxlaw-2841	921	18	tax	tax	NOUN
taxlaw-2841	921	19	rates	rate	NOUN
taxlaw-2841	921	20	.	.	PUNCT
taxlaw-2841	922	1	it	it	PRON
taxlaw-2841	922	2	is	be	AUX
taxlaw-2841	922	3	not	not	PART
taxlaw-2841	922	4	surprising	surprising	ADJ
taxlaw-2841	922	5	that	that	SCONJ
taxlaw-2841	922	6	the	the	DET
taxlaw-2841	922	7	public	public	NOUN
taxlaw-2841	922	8	is	be	AUX
taxlaw-2841	922	9	182	182	NUM
taxlaw-2841	922	10	reuven	reuven	ADJ
taxlaw-2841	922	11	s.	s.	PROPN
taxlaw-2841	922	12	avi	avi	PROPN
taxlaw-2841	922	13	-	-	PUNCT
taxlaw-2841	922	14	yonah	yonah	PROPN
taxlaw-2841	922	15	&	&	CCONJ
taxlaw-2841	922	16	yaron	yaron	PROPN
taxlaw-2841	922	17	lahav	lahav	PROPN
taxlaw-2841	922	18	,	,	PUNCT
taxlaw-2841	922	19	the	the	DET
taxlaw-2841	922	20	effective	effective	ADJ
taxlaw-2841	922	21	tax	tax	NOUN
taxlaw-2841	922	22	rates	rate	NOUN
taxlaw-2841	922	23	of	of	ADP
taxlaw-2841	922	24	the	the	DET
taxlaw-2841	922	25	largest	large	ADJ
taxlaw-2841	922	26	u.s	u.s	PROPN
taxlaw-2841	922	27	.	.	PROPN
taxlaw-2841	922	28	and	and	CCONJ
taxlaw-2841	922	29	eu	eu	PROPN
taxlaw-2841	922	30	multinationals	multinational	NOUN
taxlaw-2841	922	31	,	,	PUNCT
taxlaw-2841	922	32	65	65	NUM
taxlaw-2841	922	33	n.y.u	n.y.u	NOUN
taxlaw-2841	922	34	.	.	PUNCT
taxlaw-2841	922	35	tax	tax	PROPN
taxlaw-2841	922	36	l.	l.	PROPN
taxlaw-2841	922	37	rev	rev	PROPN
taxlaw-2841	922	38	.	.	PROPN
taxlaw-2841	922	39	375	375	NUM
taxlaw-2841	922	40	,	,	PUNCT
taxlaw-2841	922	41	377	377	NUM
taxlaw-2841	922	42	;	;	PUNCT
taxlaw-2841	922	43	brian	brian	PROPN
taxlaw-2841	922	44	j.	j.	PROPN
taxlaw-2841	922	45	arnold	arnold	PROPN
taxlaw-2841	922	46	,	,	PUNCT
taxlaw-2841	922	47	a	a	DET
taxlaw-2841	922	48	comparative	comparative	ADJ
taxlaw-2841	922	49	perspective	perspective	NOUN
taxlaw-2841	922	50	on	on	ADP
taxlaw-2841	922	51	the	the	DET
taxlaw-2841	922	52	u.s	u.s	PROPN
taxlaw-2841	922	53	.	.	PROPN
taxlaw-2841	922	54	controlled	control	VERB
taxlaw-2841	922	55	foreign	foreign	ADJ
taxlaw-2841	922	56	corporation	corporation	NOUN
taxlaw-2841	922	57	rules	rule	NOUN
taxlaw-2841	922	58	,	,	PUNCT
taxlaw-2841	922	59	65	65	NUM
taxlaw-2841	922	60	n.y.u	n.y.u	NOUN
taxlaw-2841	922	61	.	.	PUNCT
taxlaw-2841	922	62	tax	tax	PROPN
taxlaw-2841	922	63	l.	l.	PROPN
taxlaw-2841	922	64	rev	rev	PROPN
taxlaw-2841	922	65	.	.	PROPN
taxlaw-2841	922	66	473	473	NUM
taxlaw-2841	922	67	(	(	PUNCT
taxlaw-2841	922	68	2012	2012	NUM
taxlaw-2841	922	69	)	)	PUNCT
taxlaw-2841	922	70	;	;	PUNCT
taxlaw-2841	922	71	melissa	melissa	PROPN
taxlaw-2841	922	72	costa	costa	PROPN
taxlaw-2841	922	73	&	&	CCONJ
taxlaw-2841	922	74	jennifer	jennifer	PROPN
taxlaw-2841	922	75	gravelle	gravelle	PROPN
taxlaw-2841	922	76	,	,	PUNCT
taxlaw-2841	922	77	taxing	tax	VERB
taxlaw-2841	922	78	multinational	multinational	ADJ
taxlaw-2841	922	79	corporations	corporation	NOUN
taxlaw-2841	922	80	:	:	PUNCT
taxlaw-2841	922	81	average	average	ADJ
taxlaw-2841	922	82	tax	tax	NOUN
taxlaw-2841	922	83	rates	rate	NOUN
taxlaw-2841	922	84	,	,	PUNCT
taxlaw-2841	922	85	65	65	NUM
taxlaw-2841	922	86	n.y.u	n.y.u	NOUN
taxlaw-2841	922	87	.	.	PUNCT
taxlaw-2841	922	88	tax	tax	PROPN
taxlaw-2841	922	89	l.	l.	PROPN
taxlaw-2841	922	90	rev	rev	PROPN
taxlaw-2841	922	91	.	.	PROPN
taxlaw-2841	922	92	391	391	NUM
taxlaw-2841	922	93	,	,	PUNCT
taxlaw-2841	922	94	408	408	NUM
taxlaw-2841	922	95	(	(	PUNCT
taxlaw-2841	922	96	2012	2012	NUM
taxlaw-2841	922	97	)	)	PUNCT
taxlaw-2841	922	98	.	.	PUNCT
taxlaw-2841	923	1	183	183	NUM
taxlaw-2841	923	2	see	see	VERB
taxlaw-2841	923	3	edward	edward	PROPN
taxlaw-2841	923	4	kleinbard	kleinbard	PROPN
taxlaw-2841	923	5	,	,	PUNCT
taxlaw-2841	923	6	competitiveness	competitiveness	NOUN
taxlaw-2841	923	7	has	have	VERB
taxlaw-2841	923	8	nothing	nothing	PRON
taxlaw-2841	923	9	to	to	PART
taxlaw-2841	923	10	do	do	VERB
taxlaw-2841	923	11	with	with	ADP
taxlaw-2841	923	12	it	it	PRON
taxlaw-2841	923	13	,	,	PUNCT
taxlaw-2841	923	14	144	144	NUM
taxlaw-2841	923	15	tax	tax	NOUN
taxlaw-2841	923	16	notes	note	NOUN
taxlaw-2841	923	17	1055	1055	NUM
taxlaw-2841	923	18	(	(	PUNCT
taxlaw-2841	923	19	2014	2014	NUM
taxlaw-2841	923	20	)	)	PUNCT
taxlaw-2841	923	21	.	.	PUNCT
taxlaw-2841	924	1	184	184	NUM
taxlaw-2841	924	2	see	see	VERB
taxlaw-2841	924	3	kevin	kevin	PROPN
taxlaw-2841	924	4	s.	s.	PROPN
taxlaw-2841	924	5	markle	markle	PROPN
taxlaw-2841	924	6	&	&	CCONJ
taxlaw-2841	924	7	douglas	douglas	PROPN
taxlaw-2841	924	8	a.	a.	PROPN
taxlaw-2841	924	9	shackelford	shackelford	PROPN
taxlaw-2841	924	10	,	,	PUNCT
taxlaw-2841	924	11	cross	cross	ADJ
taxlaw-2841	924	12	-	-	ADJ
taxlaw-2841	924	13	country	country	ADJ
taxlaw-2841	924	14	comparisons	comparison	NOUN
taxlaw-2841	924	15	of	of	ADP
taxlaw-2841	924	16	the	the	DET
taxlaw-2841	924	17	effects	effect	NOUN
taxlaw-2841	924	18	of	of	ADP
taxlaw-2841	924	19	leverage	leverage	NOUN
taxlaw-2841	924	20	,	,	PUNCT
taxlaw-2841	924	21	intangible	intangible	ADJ
taxlaw-2841	924	22	assets	asset	NOUN
taxlaw-2841	924	23	,	,	PUNCT
taxlaw-2841	924	24	and	and	CCONJ
taxlaw-2841	924	25	tax	tax	NOUN
taxlaw-2841	924	26	havens	haven	NOUN
taxlaw-2841	924	27	on	on	ADP
taxlaw-2841	924	28	corporate	corporate	ADJ
taxlaw-2841	924	29	income	income	NOUN
taxlaw-2841	924	30	taxes	taxis	NOUN
taxlaw-2841	924	31	,	,	PUNCT
taxlaw-2841	924	32	65	65	NUM
taxlaw-2841	924	33	n.y.u	n.y.u	NOUN
taxlaw-2841	924	34	.	.	PUNCT
taxlaw-2841	924	35	tax	tax	PROPN
taxlaw-2841	924	36	l.	l.	PROPN
taxlaw-2841	924	37	rev	rev	PROPN
taxlaw-2841	924	38	.	.	PROPN
taxlaw-2841	924	39	415	415	NUM
taxlaw-2841	924	40	,	,	PUNCT
taxlaw-2841	924	41	415	415	NUM
taxlaw-2841	924	42	(	(	PUNCT
taxlaw-2841	924	43	2012	2012	NUM
taxlaw-2841	924	44	)	)	PUNCT
taxlaw-2841	924	45	.	.	PUNCT
taxlaw-2841	925	1	48	48	NUM
taxlaw-2841	925	2	columbia	columbia	PROPN
taxlaw-2841	925	3	journal	journal	PROPN
taxlaw-2841	925	4	of	of	ADP
taxlaw-2841	925	5	tax	tax	NOUN
taxlaw-2841	925	6	law	law	NOUN
taxlaw-2841	925	7	[	[	X
taxlaw-2841	925	8	vol.8:5	vol.8:5	NOUN
taxlaw-2841	925	9	demonstrating	demonstrate	VERB
taxlaw-2841	925	10	and	and	CCONJ
taxlaw-2841	925	11	expressing	express	VERB
taxlaw-2841	925	12	this	this	DET
taxlaw-2841	925	13	frustration	frustration	NOUN
taxlaw-2841	925	14	in	in	ADP
taxlaw-2841	925	15	the	the	DET
taxlaw-2841	925	16	streets	street	NOUN
taxlaw-2841	925	17	and	and	CCONJ
taxlaw-2841	925	18	the	the	DET
taxlaw-2841	925	19	media.185	media.185	NOUN
taxlaw-2841	925	20	the	the	DET
taxlaw-2841	925	21	problem	problem	NOUN
taxlaw-2841	925	22	of	of	ADP
taxlaw-2841	925	23	fairness	fairness	NOUN
taxlaw-2841	925	24	is	be	AUX
taxlaw-2841	925	25	serious	serious	ADJ
taxlaw-2841	925	26	and	and	CCONJ
taxlaw-2841	925	27	must	must	AUX
taxlaw-2841	925	28	be	be	AUX
taxlaw-2841	925	29	solved.186	solved.186	VERB
taxlaw-2841	925	30	i	i	PRON
taxlaw-2841	925	31	argue	argue	VERB
taxlaw-2841	925	32	that	that	SCONJ
taxlaw-2841	925	33	my	my	PRON
taxlaw-2841	925	34	proposal	proposal	NOUN
taxlaw-2841	925	35	improves	improve	VERB
taxlaw-2841	925	36	the	the	DET
taxlaw-2841	925	37	system	system	NOUN
taxlaw-2841	925	38	in	in	ADP
taxlaw-2841	925	39	terms	term	NOUN
taxlaw-2841	925	40	of	of	ADP
taxlaw-2841	925	41	fairness	fairness	NOUN
taxlaw-2841	925	42	as	as	ADV
taxlaw-2841	925	43	well	well	ADV
taxlaw-2841	925	44	.	.	PUNCT
taxlaw-2841	926	1	my	my	PRON
taxlaw-2841	926	2	proposal	proposal	NOUN
taxlaw-2841	926	3	reduces	reduce	VERB
taxlaw-2841	926	4	the	the	DET
taxlaw-2841	926	5	tax	tax	NOUN
taxlaw-2841	926	6	gap	gap	NOUN
taxlaw-2841	926	7	between	between	ADP
taxlaw-2841	926	8	big	big	ADJ
taxlaw-2841	926	9	multinationals	multinational	NOUN
taxlaw-2841	926	10	and	and	CCONJ
taxlaw-2841	926	11	small	small	ADJ
taxlaw-2841	926	12	/	/	SYM
taxlaw-2841	926	13	mediumsized	mediumsized	ADJ
taxlaw-2841	926	14	local	local	ADJ
taxlaw-2841	926	15	corporations	corporation	NOUN
taxlaw-2841	926	16	.	.	PUNCT
taxlaw-2841	927	1	the	the	DET
taxlaw-2841	927	2	tax	tax	NOUN
taxlaw-2841	927	3	burden	burden	NOUN
taxlaw-2841	927	4	on	on	ADP
taxlaw-2841	927	5	big	big	ADJ
taxlaw-2841	927	6	multinationals	multinational	NOUN
taxlaw-2841	927	7	is	be	AUX
taxlaw-2841	927	8	expected	expect	VERB
taxlaw-2841	927	9	to	to	PART
taxlaw-2841	927	10	be	be	AUX
taxlaw-2841	927	11	no	no	DET
taxlaw-2841	927	12	less	less	ADJ
taxlaw-2841	927	13	than	than	ADP
taxlaw-2841	927	14	15	15	NUM
taxlaw-2841	927	15	%	%	NOUN
taxlaw-2841	927	16	,	,	PUNCT
taxlaw-2841	927	17	which	which	PRON
taxlaw-2841	927	18	makes	make	VERB
taxlaw-2841	927	19	it	it	PRON
taxlaw-2841	927	20	fairer	fair	ADJ
taxlaw-2841	927	21	in	in	ADP
taxlaw-2841	927	22	comparison	comparison	NOUN
taxlaw-2841	927	23	with	with	ADP
taxlaw-2841	927	24	small	small	ADJ
taxlaw-2841	927	25	/	/	SYM
taxlaw-2841	927	26	medium	medium	ADJ
taxlaw-2841	927	27	-	-	PUNCT
taxlaw-2841	927	28	sized	sized	ADJ
taxlaw-2841	927	29	local	local	ADJ
taxlaw-2841	927	30	corporations	corporation	NOUN
taxlaw-2841	927	31	.	.	PUNCT
taxlaw-2841	928	1	these	these	DET
taxlaw-2841	928	2	small	small	ADJ
taxlaw-2841	928	3	/	/	SYM
taxlaw-2841	928	4	medium	medium	NOUN
taxlaw-2841	928	5	corporations	corporation	NOUN
taxlaw-2841	928	6	are	be	AUX
taxlaw-2841	928	7	very	very	ADV
taxlaw-2841	928	8	important	important	ADJ
taxlaw-2841	928	9	to	to	ADP
taxlaw-2841	928	10	american	american	ADJ
taxlaw-2841	928	11	society	society	NOUN
taxlaw-2841	928	12	and	and	CCONJ
taxlaw-2841	928	13	the	the	DET
taxlaw-2841	928	14	economy	economy	NOUN
taxlaw-2841	928	15	,	,	PUNCT
taxlaw-2841	928	16	and	and	CCONJ
taxlaw-2841	928	17	fair	fair	ADJ
taxlaw-2841	928	18	taxation	taxation	NOUN
taxlaw-2841	928	19	of	of	ADP
taxlaw-2841	928	20	these	these	DET
taxlaw-2841	928	21	corporations	corporation	NOUN
taxlaw-2841	928	22	is	be	AUX
taxlaw-2841	928	23	an	an	DET
taxlaw-2841	928	24	interest	interest	NOUN
taxlaw-2841	928	25	that	that	PRON
taxlaw-2841	928	26	the	the	DET
taxlaw-2841	928	27	united	united	PROPN
taxlaw-2841	928	28	states	states	PROPN
taxlaw-2841	928	29	accepts	accept	VERB
taxlaw-2841	928	30	and	and	CCONJ
taxlaw-2841	928	31	should	should	AUX
taxlaw-2841	928	32	advance.187	advance.187	VERB
taxlaw-2841	928	33	my	my	PRON
taxlaw-2841	928	34	proposal	proposal	NOUN
taxlaw-2841	928	35	tries	try	VERB
taxlaw-2841	928	36	to	to	PART
taxlaw-2841	928	37	reduce	reduce	VERB
taxlaw-2841	928	38	the	the	DET
taxlaw-2841	928	39	tax	tax	NOUN
taxlaw-2841	928	40	gap	gap	NOUN
taxlaw-2841	928	41	between	between	ADP
taxlaw-2841	928	42	multinationals	multinational	NOUN
taxlaw-2841	928	43	and	and	CCONJ
taxlaw-2841	928	44	individuals	individual	NOUN
taxlaw-2841	928	45	,	,	PUNCT
taxlaw-2841	928	46	while	while	SCONJ
taxlaw-2841	928	47	admitting	admit	VERB
taxlaw-2841	928	48	that	that	SCONJ
taxlaw-2841	928	49	there	there	PRON
taxlaw-2841	928	50	is	be	VERB
taxlaw-2841	928	51	difference	difference	NOUN
taxlaw-2841	928	52	between	between	ADP
taxlaw-2841	928	53	corporations	corporation	NOUN
taxlaw-2841	928	54	and	and	CCONJ
taxlaw-2841	928	55	individuals	individual	NOUN
taxlaw-2841	928	56	for	for	ADP
taxlaw-2841	928	57	many	many	ADJ
taxlaw-2841	928	58	reasons	reason	NOUN
taxlaw-2841	928	59	.	.	PUNCT
taxlaw-2841	929	1	corporations	corporation	NOUN
taxlaw-2841	929	2	will	will	AUX
taxlaw-2841	929	3	continue	continue	VERB
taxlaw-2841	929	4	to	to	PART
taxlaw-2841	929	5	pay	pay	VERB
taxlaw-2841	929	6	less	less	ADJ
taxlaw-2841	929	7	taxes	taxis	NOUN
taxlaw-2841	929	8	,	,	PUNCT
taxlaw-2841	929	9	but	but	CCONJ
taxlaw-2841	929	10	only	only	ADV
taxlaw-2841	929	11	to	to	ADP
taxlaw-2841	929	12	a	a	DET
taxlaw-2841	929	13	limit	limit	NOUN
taxlaw-2841	929	14	,	,	PUNCT
taxlaw-2841	929	15	and	and	CCONJ
taxlaw-2841	929	16	the	the	DET
taxlaw-2841	929	17	limit	limit	NOUN
taxlaw-2841	929	18	is	be	AUX
taxlaw-2841	929	19	the	the	DET
taxlaw-2841	929	20	minimum	minimum	ADJ
taxlaw-2841	929	21	global	global	ADJ
taxlaw-2841	929	22	effective	effective	ADJ
taxlaw-2841	929	23	corporate	corporate	ADJ
taxlaw-2841	929	24	tax	tax	NOUN
taxlaw-2841	929	25	rate	rate	NOUN
taxlaw-2841	929	26	.	.	PUNCT
taxlaw-2841	930	1	in	in	ADP
taxlaw-2841	930	2	my	my	PRON
taxlaw-2841	930	3	proposal	proposal	NOUN
taxlaw-2841	930	4	,	,	PUNCT
taxlaw-2841	930	5	the	the	DET
taxlaw-2841	930	6	jurisdiction	jurisdiction	NOUN
taxlaw-2841	930	7	to	to	PART
taxlaw-2841	930	8	impose	impose	VERB
taxlaw-2841	930	9	the	the	DET
taxlaw-2841	930	10	minimum	minimum	ADJ
taxlaw-2841	930	11	15	15	NUM
taxlaw-2841	930	12	%	%	NOUN
taxlaw-2841	930	13	tax	tax	NOUN
taxlaw-2841	930	14	is	be	AUX
taxlaw-2841	930	15	given	give	VERB
taxlaw-2841	930	16	to	to	ADP
taxlaw-2841	930	17	the	the	DET
taxlaw-2841	930	18	resident	resident	ADJ
taxlaw-2841	930	19	country	country	NOUN
taxlaw-2841	930	20	because	because	SCONJ
taxlaw-2841	930	21	the	the	DET
taxlaw-2841	930	22	source	source	NOUN
taxlaw-2841	930	23	country	country	NOUN
taxlaw-2841	930	24	consciously	consciously	ADV
taxlaw-2841	930	25	chose	choose	VERB
taxlaw-2841	930	26	not	not	PART
taxlaw-2841	930	27	to	to	PART
taxlaw-2841	930	28	act	act	VERB
taxlaw-2841	930	29	on	on	ADP
taxlaw-2841	930	30	its	its	PRON
taxlaw-2841	930	31	first	first	ADJ
taxlaw-2841	930	32	right	right	NOUN
taxlaw-2841	930	33	of	of	ADP
taxlaw-2841	930	34	taxation	taxation	NOUN
taxlaw-2841	930	35	.	.	PUNCT
taxlaw-2841	931	1	furthermore	furthermore	ADV
taxlaw-2841	931	2	,	,	PUNCT
taxlaw-2841	931	3	in	in	ADP
taxlaw-2841	931	4	my	my	PRON
taxlaw-2841	931	5	opinion	opinion	NOUN
taxlaw-2841	931	6	,	,	PUNCT
taxlaw-2841	931	7	under	under	ADP
taxlaw-2841	931	8	such	such	ADJ
taxlaw-2841	931	9	circumstances	circumstance	NOUN
taxlaw-2841	931	10	,	,	PUNCT
taxlaw-2841	931	11	when	when	SCONJ
taxlaw-2841	931	12	the	the	DET
taxlaw-2841	931	13	source	source	NOUN
taxlaw-2841	931	14	country	country	NOUN
taxlaw-2841	931	15	operates	operate	VERB
taxlaw-2841	931	16	effectively	effectively	ADV
taxlaw-2841	931	17	as	as	ADP
taxlaw-2841	931	18	a	a	DET
taxlaw-2841	931	19	tax	tax	NOUN
taxlaw-2841	931	20	haven	haven	NOUN
taxlaw-2841	931	21	,	,	PUNCT
taxlaw-2841	931	22	it	it	PRON
taxlaw-2841	931	23	seems	seem	VERB
taxlaw-2841	931	24	more	more	ADV
taxlaw-2841	931	25	equitable	equitable	ADJ
taxlaw-2841	931	26	to	to	PART
taxlaw-2841	931	27	grant	grant	VERB
taxlaw-2841	931	28	the	the	DET
taxlaw-2841	931	29	right	right	NOUN
taxlaw-2841	931	30	of	of	ADP
taxlaw-2841	931	31	taxation	taxation	NOUN
taxlaw-2841	931	32	to	to	ADP
taxlaw-2841	931	33	the	the	DET
taxlaw-2841	931	34	home	home	NOUN
taxlaw-2841	931	35	country	country	NOUN
taxlaw-2841	931	36	,	,	PUNCT
taxlaw-2841	931	37	because	because	SCONJ
taxlaw-2841	931	38	the	the	DET
taxlaw-2841	931	39	home	home	NOUN
taxlaw-2841	931	40	country	country	NOUN
taxlaw-2841	931	41	,	,	PUNCT
taxlaw-2841	931	42	and	and	CCONJ
taxlaw-2841	931	43	its	its	PRON
taxlaw-2841	931	44	laws	law	NOUN
taxlaw-2841	931	45	,	,	PUNCT
taxlaw-2841	931	46	are	be	AUX
taxlaw-2841	931	47	what	what	PRON
taxlaw-2841	931	48	enabled	enable	VERB
taxlaw-2841	931	49	the	the	DET
taxlaw-2841	931	50	multinational	multinational	NOUN
taxlaw-2841	931	51	to	to	PART
taxlaw-2841	931	52	create	create	VERB
taxlaw-2841	931	53	and	and	CCONJ
taxlaw-2841	931	54	benefit	benefit	VERB
taxlaw-2841	931	55	from	from	ADP
taxlaw-2841	931	56	a	a	DET
taxlaw-2841	931	57	global	global	ADJ
taxlaw-2841	931	58	business	business	NOUN
taxlaw-2841	931	59	.	.	PUNCT
taxlaw-2841	932	1	this	this	DET
taxlaw-2841	932	2	allocation	allocation	NOUN
taxlaw-2841	932	3	of	of	ADP
taxlaw-2841	932	4	taxation	taxation	NOUN
taxlaw-2841	932	5	is	be	AUX
taxlaw-2841	932	6	also	also	ADV
taxlaw-2841	932	7	justified	justify	VERB
taxlaw-2841	932	8	,	,	PUNCT
taxlaw-2841	932	9	because	because	SCONJ
taxlaw-2841	932	10	it	it	PRON
taxlaw-2841	932	11	gives	give	VERB
taxlaw-2841	932	12	incentives	incentive	NOUN
taxlaw-2841	932	13	for	for	SCONJ
taxlaw-2841	932	14	resident	resident	ADJ
taxlaw-2841	932	15	countries	country	NOUN
taxlaw-2841	932	16	to	to	PART
taxlaw-2841	932	17	adopt	adopt	VERB
taxlaw-2841	932	18	the	the	DET
taxlaw-2841	932	19	proposed	propose	VERB
taxlaw-2841	932	20	regime	regime	NOUN
taxlaw-2841	932	21	.	.	PUNCT
taxlaw-2841	933	1	in	in	ADP
taxlaw-2841	933	2	the	the	DET
taxlaw-2841	933	3	long	long	ADJ
taxlaw-2841	933	4	run	run	NOUN
taxlaw-2841	933	5	,	,	PUNCT
taxlaw-2841	933	6	it	it	PRON
taxlaw-2841	933	7	might	might	AUX
taxlaw-2841	933	8	also	also	ADV
taxlaw-2841	933	9	produce	produce	VERB
taxlaw-2841	933	10	a	a	DET
taxlaw-2841	933	11	race	race	NOUN
taxlaw-2841	933	12	to	to	ADP
taxlaw-2841	933	13	the	the	DET
taxlaw-2841	933	14	top	top	NOUN
taxlaw-2841	933	15	,	,	PUNCT
taxlaw-2841	933	16	since	since	SCONJ
taxlaw-2841	933	17	residence	residence	NOUN
taxlaw-2841	933	18	countries	country	NOUN
taxlaw-2841	933	19	will	will	AUX
taxlaw-2841	933	20	be	be	AUX
taxlaw-2841	933	21	increasingly	increasingly	ADV
taxlaw-2841	933	22	interested	interested	ADJ
taxlaw-2841	933	23	in	in	ADP
taxlaw-2841	933	24	adopting	adopt	VERB
taxlaw-2841	933	25	the	the	DET
taxlaw-2841	933	26	regime	regime	NOUN
taxlaw-2841	933	27	and	and	CCONJ
taxlaw-2841	933	28	setting	set	VERB
taxlaw-2841	933	29	a	a	DET
taxlaw-2841	933	30	minimum	minimum	ADJ
taxlaw-2841	933	31	rate	rate	NOUN
taxlaw-2841	933	32	in	in	ADP
taxlaw-2841	933	33	order	order	NOUN
taxlaw-2841	933	34	185	185	NUM
taxlaw-2841	933	35	see	see	VERB
taxlaw-2841	933	36	tax	tax	NOUN
taxlaw-2841	933	37	just	just	ADV
taxlaw-2841	933	38	.	.	PUNCT
taxlaw-2841	934	1	blog	blog	NOUN
taxlaw-2841	934	2	,	,	PUNCT
taxlaw-2841	934	3	http://www.taxjusticeblog.org/	http://www.taxjusticeblog.org/	X
taxlaw-2841	935	1	[	[	X
taxlaw-2841	935	2	http://perma.cc/2arl-l8l3	http://perma.cc/2arl-l8l3	X
taxlaw-2841	935	3	]	]	X
taxlaw-2841	935	4	(	(	PUNCT
taxlaw-2841	935	5	last	last	ADV
taxlaw-2841	935	6	visited	visit	VERB
taxlaw-2841	935	7	sept	sept	PROPN
taxlaw-2841	935	8	.	.	PROPN
taxlaw-2841	935	9	28	28	NUM
taxlaw-2841	935	10	,	,	PUNCT
taxlaw-2841	935	11	2016	2016	NUM
taxlaw-2841	935	12	)	)	PUNCT
taxlaw-2841	935	13	;	;	PUNCT
taxlaw-2841	935	14	tax	tax	NOUN
taxlaw-2841	935	15	just	just	ADV
taxlaw-2841	935	16	.	.	PUNCT
taxlaw-2841	936	1	network	network	NOUN
taxlaw-2841	936	2	,	,	PUNCT
taxlaw-2841	936	3	http://www.taxjustice.net/	http://www.taxjustice.net/	NOUN
taxlaw-2841	937	1	[	[	X
taxlaw-2841	937	2	http://perma.cc/2arl-l8l3	http://perma.cc/2arl-l8l3	X
taxlaw-2841	937	3	]	]	X
taxlaw-2841	937	4	(	(	PUNCT
taxlaw-2841	937	5	last	last	ADV
taxlaw-2841	937	6	visited	visit	VERB
taxlaw-2841	937	7	sept	sept	PROPN
taxlaw-2841	937	8	.	.	PROPN
taxlaw-2841	937	9	28	28	NUM
taxlaw-2841	937	10	,	,	PUNCT
taxlaw-2841	937	11	2016	2016	NUM
taxlaw-2841	937	12	)	)	PUNCT
taxlaw-2841	937	13	;	;	PUNCT
taxlaw-2841	937	14	am	be	AUX
taxlaw-2841	937	15	.	.	PUNCT
taxlaw-2841	938	1	for	for	ADP
taxlaw-2841	938	2	tax	tax	NOUN
taxlaw-2841	938	3	fairness	fairness	NOUN
taxlaw-2841	938	4	,	,	PUNCT
taxlaw-2841	938	5	http://www.americansfortaxfairness.org/	http://www.americansfortaxfairness.org/	X
taxlaw-2841	939	1	[	[	X
taxlaw-2841	939	2	http://perma.cc/3dm5vlh2	http://perma.cc/3dm5vlh2	PROPN
taxlaw-2841	939	3	]	]	X
taxlaw-2841	939	4	(	(	PUNCT
taxlaw-2841	939	5	last	last	ADV
taxlaw-2841	939	6	visited	visit	VERB
taxlaw-2841	939	7	sept	sept	PROPN
taxlaw-2841	939	8	.	.	PROPN
taxlaw-2841	939	9	28	28	NUM
taxlaw-2841	939	10	,	,	PUNCT
taxlaw-2841	939	11	2016	2016	NUM
taxlaw-2841	939	12	)	)	PUNCT
taxlaw-2841	939	13	;	;	PUNCT
taxlaw-2841	939	14	citizens	citizen	NOUN
taxlaw-2841	939	15	for	for	ADP
taxlaw-2841	939	16	tax	tax	NOUN
taxlaw-2841	939	17	just	just	ADV
taxlaw-2841	939	18	.	.	PUNCT
taxlaw-2841	939	19	,	,	PUNCT
taxlaw-2841	939	20	http://ctj.org/	http://ctj.org/	X
taxlaw-2841	939	21	[	[	X
taxlaw-2841	939	22	http://perma.cc/b9xw-ws3b	http://perma.cc/b9xw-ws3b	X
taxlaw-2841	939	23	]	]	X
taxlaw-2841	939	24	(	(	PUNCT
taxlaw-2841	939	25	last	last	ADV
taxlaw-2841	939	26	visited	visit	VERB
taxlaw-2841	939	27	sept	sept	PROPN
taxlaw-2841	939	28	.	.	PROPN
taxlaw-2841	939	29	28	28	NUM
taxlaw-2841	939	30	,	,	PUNCT
taxlaw-2841	939	31	2016	2016	NUM
taxlaw-2841	939	32	)	)	PUNCT
taxlaw-2841	939	33	;	;	PUNCT
taxlaw-2841	939	34	the	the	DET
taxlaw-2841	939	35	tax	tax	NOUN
taxlaw-2841	939	36	policy	policy	NOUN
taxlaw-2841	939	37	blog	blog	NOUN
taxlaw-2841	939	38	,	,	PUNCT
taxlaw-2841	939	39	tax	tax	NOUN
taxlaw-2841	939	40	found	find	VERB
taxlaw-2841	939	41	.	.	PUNCT
taxlaw-2841	939	42	,	,	PUNCT
taxlaw-2841	939	43	http://taxfoundation.org/blog	http://taxfoundation.org/blog	X
taxlaw-2841	940	1	[	[	X
taxlaw-2841	940	2	http://perma.cc/yw3d-92f6	http://perma.cc/yw3d-92f6	X
taxlaw-2841	940	3	]	]	X
taxlaw-2841	940	4	(	(	PUNCT
taxlaw-2841	940	5	last	last	ADV
taxlaw-2841	940	6	visited	visit	VERB
taxlaw-2841	940	7	sept	sept	PROPN
taxlaw-2841	940	8	.	.	PROPN
taxlaw-2841	940	9	28	28	NUM
taxlaw-2841	940	10	,	,	PUNCT
taxlaw-2841	940	11	2016	2016	NUM
taxlaw-2841	940	12	)	)	PUNCT
taxlaw-2841	940	13	;	;	PUNCT
taxlaw-2841	940	14	maya	maya	PROPN
taxlaw-2841	940	15	forstater	forstater	PROPN
taxlaw-2841	940	16	&	&	CCONJ
taxlaw-2841	940	17	vijaya	vijaya	PROPN
taxlaw-2841	940	18	ramachandran	ramachandran	PROPN
taxlaw-2841	940	19	,	,	PUNCT
taxlaw-2841	940	20	how	how	SCONJ
taxlaw-2841	940	21	much	much	ADJ
taxlaw-2841	940	22	do	do	AUX
taxlaw-2841	940	23	we	we	PRON
taxlaw-2841	940	24	really	really	ADV
taxlaw-2841	940	25	know	know	VERB
taxlaw-2841	940	26	about	about	ADP
taxlaw-2841	940	27	multinational	multinational	ADJ
taxlaw-2841	940	28	tax	tax	NOUN
taxlaw-2841	940	29	avoidance	avoidance	NOUN
taxlaw-2841	940	30	and	and	CCONJ
taxlaw-2841	940	31	how	how	SCONJ
taxlaw-2841	940	32	much	much	ADV
taxlaw-2841	940	33	is	be	AUX
taxlaw-2841	940	34	it	it	PRON
taxlaw-2841	940	35	really	really	ADV
taxlaw-2841	940	36	worth	worth	ADJ
taxlaw-2841	940	37	?	?	PUNCT
taxlaw-2841	940	38	,	,	PUNCT
taxlaw-2841	940	39	ctr	ctr	PROPN
taxlaw-2841	940	40	.	.	PUNCT
taxlaw-2841	941	1	for	for	ADP
taxlaw-2841	941	2	global	global	PROPN
taxlaw-2841	941	3	dev	dev	PROPN
taxlaw-2841	941	4	.	.	PUNCT
taxlaw-2841	942	1	(	(	PUNCT
taxlaw-2841	942	2	jul	jul	PROPN
taxlaw-2841	942	3	.	.	PROPN
taxlaw-2841	942	4	12	12	NUM
taxlaw-2841	942	5	,	,	PUNCT
taxlaw-2841	942	6	2015	2015	NUM
taxlaw-2841	942	7	)	)	PUNCT
taxlaw-2841	942	8	,	,	PUNCT
taxlaw-2841	943	1	http://www.cgdev.org/blog/how-much-do-we-really-know-about-multinationaltax-avoidance-and-how-much-it-really-worth	http://www.cgdev.org/blog/how-much-do-we-really-know-about-multinationaltax-avoidance-and-how-much-it-really-worth	VERB
taxlaw-2841	943	2	[	[	X
taxlaw-2841	943	3	http://perma.cc/82m6-68fg	http://perma.cc/82m6-68fg	NOUN
taxlaw-2841	943	4	]	]	PUNCT
taxlaw-2841	943	5	;	;	PUNCT
taxlaw-2841	943	6	tax	tax	NOUN
taxlaw-2841	943	7	sanity	sanity	NOUN
taxlaw-2841	943	8	,	,	PUNCT
taxlaw-2841	943	9	facebook	facebook	PROPN
taxlaw-2841	943	10	,	,	PUNCT
taxlaw-2841	943	11	http://www.facebook.com/taxsanity/	http://www.facebook.com/taxsanity/	VERB
taxlaw-2841	944	1	[	[	X
taxlaw-2841	944	2	http://perma.cc/vx7l-4cwh	http://perma.cc/vx7l-4cwh	X
taxlaw-2841	944	3	]	]	X
taxlaw-2841	944	4	.	.	PUNCT
taxlaw-2841	945	1	186	186	NUM
taxlaw-2841	945	2	“	"	PUNCT
taxlaw-2841	945	3	it	it	PRON
taxlaw-2841	945	4	’s	’	VERB
taxlaw-2841	945	5	clear	clear	ADJ
taxlaw-2841	945	6	that	that	SCONJ
taxlaw-2841	945	7	any	any	DET
taxlaw-2841	945	8	proposal	proposal	NOUN
taxlaw-2841	945	9	for	for	ADP
taxlaw-2841	945	10	bipartisan	bipartisan	ADJ
taxlaw-2841	945	11	tax	tax	NOUN
taxlaw-2841	945	12	reform	reform	NOUN
taxlaw-2841	945	13	should	should	AUX
taxlaw-2841	945	14	restore	restore	VERB
taxlaw-2841	945	15	fairness	fairness	NOUN
taxlaw-2841	945	16	to	to	ADP
taxlaw-2841	945	17	the	the	DET
taxlaw-2841	945	18	tax	tax	NOUN
taxlaw-2841	945	19	code	code	NOUN
taxlaw-2841	945	20	.	.	PUNCT
taxlaw-2841	946	1	currently	currently	ADV
taxlaw-2841	946	2	,	,	PUNCT
taxlaw-2841	946	3	the	the	DET
taxlaw-2841	946	4	tax	tax	NOUN
taxlaw-2841	946	5	code	code	NOUN
taxlaw-2841	946	6	is	be	AUX
taxlaw-2841	946	7	riddled	riddle	VERB
taxlaw-2841	946	8	with	with	ADP
taxlaw-2841	946	9	loopholes	loophole	NOUN
taxlaw-2841	946	10	that	that	PRON
taxlaw-2841	946	11	were	be	AUX
taxlaw-2841	946	12	systematically	systematically	ADV
taxlaw-2841	946	13	inserted	insert	VERB
taxlaw-2841	946	14	by	by	ADP
taxlaw-2841	946	15	special	special	ADJ
taxlaw-2841	946	16	interests	interest	NOUN
taxlaw-2841	946	17	resulting	result	VERB
taxlaw-2841	946	18	in	in	ADP
taxlaw-2841	946	19	the	the	DET
taxlaw-2841	946	20	ability	ability	NOUN
taxlaw-2841	946	21	for	for	SCONJ
taxlaw-2841	946	22	large	large	ADJ
taxlaw-2841	946	23	,	,	PUNCT
taxlaw-2841	946	24	multinational	multinational	ADJ
taxlaw-2841	946	25	corporations	corporation	NOUN
taxlaw-2841	946	26	to	to	PART
taxlaw-2841	946	27	shift	shift	VERB
taxlaw-2841	946	28	their	their	PRON
taxlaw-2841	946	29	tax	tax	NOUN
taxlaw-2841	946	30	responsibilities	responsibility	NOUN
taxlaw-2841	946	31	to	to	ADP
taxlaw-2841	946	32	small	small	ADJ
taxlaw-2841	946	33	businesses	business	NOUN
taxlaw-2841	946	34	,	,	PUNCT
taxlaw-2841	946	35	domestic	domestic	ADJ
taxlaw-2841	946	36	businesses	business	NOUN
taxlaw-2841	946	37	and	and	CCONJ
taxlaw-2841	946	38	average	average	ADJ
taxlaw-2841	946	39	taxpayers	taxpayer	NOUN
taxlaw-2841	946	40	.	.	PUNCT
taxlaw-2841	947	1	this	this	PRON
taxlaw-2841	947	2	creates	create	VERB
taxlaw-2841	947	3	winners	winner	NOUN
taxlaw-2841	947	4	and	and	CCONJ
taxlaw-2841	947	5	losers	loser	NOUN
taxlaw-2841	947	6	,	,	PUNCT
taxlaw-2841	947	7	where	where	SCONJ
taxlaw-2841	947	8	the	the	DET
taxlaw-2841	947	9	winners	winner	NOUN
taxlaw-2841	947	10	are	be	AUX
taxlaw-2841	947	11	lawyers	lawyer	NOUN
taxlaw-2841	947	12	,	,	PUNCT
taxlaw-2841	947	13	accountants	accountant	NOUN
taxlaw-2841	947	14	,	,	PUNCT
taxlaw-2841	947	15	tax	tax	NOUN
taxlaw-2841	947	16	advisors	advisor	NOUN
taxlaw-2841	947	17	,	,	PUNCT
taxlaw-2841	947	18	and	and	CCONJ
taxlaw-2841	947	19	the	the	DET
taxlaw-2841	947	20	losers	loser	NOUN
taxlaw-2841	947	21	are	be	AUX
taxlaw-2841	947	22	average	average	ADJ
taxlaw-2841	947	23	taxpayers	taxpayer	NOUN
taxlaw-2841	947	24	.	.	PUNCT
taxlaw-2841	948	1	we	we	PRON
taxlaw-2841	948	2	must	must	AUX
taxlaw-2841	948	3	correct	correct	VERB
taxlaw-2841	948	4	this	this	DET
taxlaw-2841	948	5	systemic	systemic	ADJ
taxlaw-2841	948	6	unfairness	unfairness	NOUN
taxlaw-2841	948	7	where	where	SCONJ
taxlaw-2841	948	8	certain	certain	ADJ
taxlaw-2841	948	9	players	player	NOUN
taxlaw-2841	948	10	manipulate	manipulate	VERB
taxlaw-2841	948	11	our	our	PRON
taxlaw-2841	948	12	tax	tax	NOUN
taxlaw-2841	948	13	laws	law	NOUN
taxlaw-2841	948	14	to	to	ADP
taxlaw-2841	948	15	their	their	PRON
taxlaw-2841	948	16	own	own	ADJ
taxlaw-2841	948	17	advantage	advantage	NOUN
taxlaw-2841	948	18	.	.	PUNCT
taxlaw-2841	948	19	”	"	PUNCT
taxlaw-2841	949	1	email	email	NOUN
taxlaw-2841	949	2	from	from	ADP
taxlaw-2841	949	3	the	the	DET
taxlaw-2841	949	4	fact	fact	NOUN
taxlaw-2841	949	5	(	(	PUNCT
taxlaw-2841	949	6	financial	financial	ADJ
taxlaw-2841	949	7	accountability	accountability	NOUN
taxlaw-2841	949	8	and	and	CCONJ
taxlaw-2841	949	9	corporate	corporate	ADJ
taxlaw-2841	949	10	transparency	transparency	NOUN
taxlaw-2841	949	11	)	)	PUNCT
taxlaw-2841	949	12	coalition	coalition	NOUN
taxlaw-2841	949	13	to	to	ADP
taxlaw-2841	949	14	s.	s.	PROPN
taxlaw-2841	949	15	comm	comm	PROPN
taxlaw-2841	949	16	.	.	PUNCT
taxlaw-2841	950	1	on	on	ADP
taxlaw-2841	950	2	fin	fin	PROPN
taxlaw-2841	950	3	.	.	PUNCT
taxlaw-2841	950	4	apr	apr	PROPN
taxlaw-2841	950	5	.	.	PROPN
taxlaw-2841	950	6	15	15	NUM
taxlaw-2841	950	7	,	,	PUNCT
taxlaw-2841	950	8	2015	2015	NUM
taxlaw-2841	950	9	)	)	PUNCT
taxlaw-2841	950	10	,	,	PUNCT
taxlaw-2841	950	11	http://thefactcoalition.org/wpcontent/uploads/2015/04/factcoalition.submission.senatefinance.businessinternationalworkinggroups.p	http://thefactcoalition.org/wpcontent/uploads/2015/04/factcoalition.submission.senatefinance.businessinternationalworkinggroups.p	PROPN
taxlaw-2841	950	12	df	df	PROPN
taxlaw-2841	951	1	[	[	X
taxlaw-2841	951	2	http://perma.cc/j3sk-cjdg	http://perma.cc/j3sk-cjdg	NOUN
taxlaw-2841	951	3	]	]	PUNCT
taxlaw-2841	951	4	.	.	PUNCT
taxlaw-2841	952	1	187	187	NUM
taxlaw-2841	952	2	see	see	VERB
taxlaw-2841	952	3	press	press	NOUN
taxlaw-2841	952	4	release	release	NOUN
taxlaw-2841	952	5	,	,	PUNCT
taxlaw-2841	952	6	white	white	PROPN
taxlaw-2841	952	7	house	house	PROPN
taxlaw-2841	952	8	,	,	PUNCT
taxlaw-2841	952	9	statement	statement	NOUN
taxlaw-2841	952	10	by	by	ADP
taxlaw-2841	952	11	the	the	DET
taxlaw-2841	952	12	president	president	NOUN
taxlaw-2841	952	13	on	on	ADP
taxlaw-2841	952	14	national	national	ADJ
taxlaw-2841	952	15	small	small	ADJ
taxlaw-2841	952	16	business	business	NOUN
taxlaw-2841	952	17	week	week	NOUN
taxlaw-2841	952	18	(	(	PUNCT
taxlaw-2841	952	19	may	may	PROPN
taxlaw-2841	952	20	12	12	NUM
taxlaw-2841	952	21	,	,	PUNCT
taxlaw-2841	952	22	2014	2014	NUM
taxlaw-2841	952	23	)	)	PUNCT
taxlaw-2841	952	24	,	,	PUNCT
taxlaw-2841	952	25	http://www.whitehouse.gov/the-press-office/2014/05/12/statement-president-national-smallbusiness-week	http://www.whitehouse.gov/the-press-office/2014/05/12/statement-president-national-smallbusiness-week	PROPN
taxlaw-2841	952	26	[	[	X
taxlaw-2841	952	27	http://perma.cc/73w9-89g6	http://perma.cc/73w9-89g6	X
taxlaw-2841	952	28	]	]	X
taxlaw-2841	952	29	;	;	PUNCT
taxlaw-2841	952	30	mirit	mirit	PROPN
taxlaw-2841	952	31	eyal	eyal	PROPN
taxlaw-2841	952	32	-	-	PUNCT
taxlaw-2841	952	33	cohen	cohen	PROPN
taxlaw-2841	952	34	,	,	PUNCT
taxlaw-2841	952	35	why	why	SCONJ
taxlaw-2841	952	36	is	be	AUX
taxlaw-2841	952	37	small	small	ADJ
taxlaw-2841	952	38	business	business	NOUN
taxlaw-2841	952	39	the	the	DET
taxlaw-2841	952	40	chief	chief	ADJ
taxlaw-2841	952	41	business	business	NOUN
taxlaw-2841	952	42	of	of	ADP
taxlaw-2841	952	43	congress	congress	PROPN
taxlaw-2841	952	44	?	?	PUNCT
taxlaw-2841	952	45	,	,	PUNCT
taxlaw-2841	952	46	43	43	NUM
taxlaw-2841	952	47	rutgers	rutgers	PROPN
taxlaw-2841	952	48	law	law	NOUN
taxlaw-2841	952	49	j.	j.	PROPN
taxlaw-2841	952	50	1	1	NUM
taxlaw-2841	952	51	(	(	PUNCT
taxlaw-2841	952	52	2012	2012	NUM
taxlaw-2841	952	53	)	)	PUNCT
taxlaw-2841	952	54	;	;	PUNCT
taxlaw-2841	952	55	mirit	mirit	PROPN
taxlaw-2841	952	56	eyal	eyal	PROPN
taxlaw-2841	952	57	-	-	PUNCT
taxlaw-2841	952	58	cohen	cohen	PROPN
taxlaw-2841	952	59	,	,	PUNCT
taxlaw-2841	952	60	down	down	ADP
taxlaw-2841	952	61	sizing	size	VERB
taxlaw-2841	952	62	the	the	DET
taxlaw-2841	952	63	little	little	ADJ
taxlaw-2841	952	64	guy	guy	NOUN
taxlaw-2841	952	65	myth	myth	NOUN
taxlaw-2841	952	66	in	in	ADP
taxlaw-2841	952	67	legal	legal	ADJ
taxlaw-2841	952	68	definitions	definition	NOUN
taxlaw-2841	952	69	,	,	PUNCT
taxlaw-2841	952	70	98	98	NUM
taxlaw-2841	952	71	iowa	iowa	PROPN
taxlaw-2841	952	72	law	law	PROPN
taxlaw-2841	952	73	rev	rev	VERB
taxlaw-2841	952	74	.	.	PROPN
taxlaw-2841	952	75	1041	1041	NUM
taxlaw-2841	952	76	(	(	PUNCT
taxlaw-2841	952	77	2013	2013	NUM
taxlaw-2841	952	78	)	)	PUNCT
taxlaw-2841	952	79	;	;	PUNCT
taxlaw-2841	952	80	mirit	mirit	PROPN
taxlaw-2841	952	81	eyal	eyal	PROPN
taxlaw-2841	952	82	-	-	PUNCT
taxlaw-2841	952	83	cohen	cohen	PROPN
taxlaw-2841	952	84	,	,	PUNCT
taxlaw-2841	952	85	legal	legal	ADJ
taxlaw-2841	952	86	mirrors	mirror	NOUN
taxlaw-2841	952	87	of	of	ADP
taxlaw-2841	952	88	entrepreneurship	entrepreneurship	NOUN
taxlaw-2841	952	89	,	,	PUNCT
taxlaw-2841	952	90	55	55	NUM
taxlaw-2841	952	91	b.c	b.c	NOUN
taxlaw-2841	952	92	.	.	PROPN
taxlaw-2841	952	93	l.	l.	PROPN
taxlaw-2841	952	94	rev	rev	PROPN
taxlaw-2841	952	95	.	.	PROPN
taxlaw-2841	953	1	719	719	NUM
taxlaw-2841	953	2	(	(	PUNCT
taxlaw-2841	953	3	2014	2014	NUM
taxlaw-2841	953	4	)	)	PUNCT
taxlaw-2841	953	5	;	;	PUNCT
taxlaw-2841	954	1	ronald	ronald	PROPN
taxlaw-2841	954	2	f.	f.	PROPN
taxlaw-2841	954	3	wilson	wilson	PROPN
taxlaw-2841	954	4	,	,	PUNCT
taxlaw-2841	954	5	federal	federal	ADJ
taxlaw-2841	954	6	tax	tax	NOUN
taxlaw-2841	954	7	policy	policy	NOUN
taxlaw-2841	954	8	:	:	PUNCT
taxlaw-2841	954	9	the	the	DET
taxlaw-2841	954	10	political	political	ADJ
taxlaw-2841	954	11	influence	influence	NOUN
taxlaw-2841	954	12	of	of	ADP
taxlaw-2841	954	13	american	american	ADJ
taxlaw-2841	954	14	small	small	ADJ
taxlaw-2841	954	15	business	business	NOUN
taxlaw-2841	954	16	,	,	PUNCT
taxlaw-2841	954	17	37	37	NUM
taxlaw-2841	954	18	s.	s.	PROPN
taxlaw-2841	954	19	tex	tex	PROPN
taxlaw-2841	954	20	.	.	PROPN
taxlaw-2841	954	21	l.	l.	PROPN
taxlaw-2841	954	22	rev	rev	PROPN
taxlaw-2841	954	23	.	.	PROPN
taxlaw-2841	954	24	15	15	NUM
taxlaw-2841	954	25	,	,	PUNCT
taxlaw-2841	954	26	28	28	NUM
taxlaw-2841	954	27	(	(	PUNCT
taxlaw-2841	954	28	1996	1996	NUM
taxlaw-2841	954	29	)	)	PUNCT
taxlaw-2841	954	30	(	(	PUNCT
taxlaw-2841	954	31	discussing	discuss	VERB
taxlaw-2841	954	32	the	the	DET
taxlaw-2841	954	33	impact	impact	NOUN
taxlaw-2841	954	34	and	and	CCONJ
taxlaw-2841	954	35	influence	influence	NOUN
taxlaw-2841	954	36	of	of	ADP
taxlaw-2841	954	37	small	small	ADJ
taxlaw-2841	954	38	business	business	NOUN
taxlaw-2841	954	39	organizations	organization	NOUN
taxlaw-2841	954	40	)	)	PUNCT
taxlaw-2841	954	41	;	;	PUNCT
taxlaw-2841	954	42	irwin	irwin	PROPN
taxlaw-2841	954	43	l.	l.	PROPN
taxlaw-2841	954	44	kellner	kellner	PROPN
taxlaw-2841	954	45	,	,	PUNCT
taxlaw-2841	954	46	a	a	DET
taxlaw-2841	954	47	bright	bright	ADJ
taxlaw-2841	954	48	forecast	forecast	NOUN
taxlaw-2841	954	49	for	for	ADP
taxlaw-2841	954	50	small	small	ADJ
taxlaw-2841	954	51	businesses	business	NOUN
taxlaw-2841	954	52	,	,	PUNCT
taxlaw-2841	954	53	n.y	n.y	PROPN
taxlaw-2841	954	54	.	.	PROPN
taxlaw-2841	954	55	times	times	PROPN
taxlaw-2841	954	56	(	(	PUNCT
taxlaw-2841	954	57	jun	jun	PROPN
taxlaw-2841	954	58	.	.	PROPN
taxlaw-2841	954	59	24	24	NUM
taxlaw-2841	954	60	,	,	PUNCT
taxlaw-2841	954	61	1984	1984	NUM
taxlaw-2841	954	62	)	)	PUNCT
taxlaw-2841	954	63	(	(	PUNCT
taxlaw-2841	954	64	supporting	support	VERB
taxlaw-2841	954	65	the	the	DET
taxlaw-2841	954	66	idea	idea	NOUN
taxlaw-2841	954	67	that	that	SCONJ
taxlaw-2841	954	68	small	small	ADJ
taxlaw-2841	954	69	businesses	business	NOUN
taxlaw-2841	954	70	are	be	AUX
taxlaw-2841	954	71	the	the	DET
taxlaw-2841	954	72	business	business	NOUN
taxlaw-2841	954	73	of	of	ADP
taxlaw-2841	954	74	our	our	PRON
taxlaw-2841	954	75	country	country	NOUN
taxlaw-2841	954	76	)	)	PUNCT
taxlaw-2841	954	77	;	;	PUNCT
taxlaw-2841	954	78	mansel	mansel	PROPN
taxlaw-2841	954	79	g.	g.	PROPN
taxlaw-2841	954	80	blackford	blackford	PROPN
taxlaw-2841	954	81	,	,	PUNCT
taxlaw-2841	954	82	a	a	DET
taxlaw-2841	954	83	history	history	NOUN
taxlaw-2841	954	84	of	of	ADP
taxlaw-2841	954	85	small	small	ADJ
taxlaw-2841	954	86	business	business	NOUN
taxlaw-2841	954	87	in	in	ADP
taxlaw-2841	954	88	america	america	PROPN
taxlaw-2841	954	89	(	(	PUNCT
taxlaw-2841	954	90	2d	2d	PROPN
taxlaw-2841	954	91	ed	ed	NOUN
taxlaw-2841	954	92	.	.	PROPN
taxlaw-2841	954	93	2003	2003	NUM
taxlaw-2841	954	94	)	)	PUNCT
taxlaw-2841	954	95	.	.	PUNCT
taxlaw-2841	955	1	2017	2017	NUM
taxlaw-2841	955	2	]	]	PUNCT
taxlaw-2841	955	3	minimum	minimum	ADJ
taxlaw-2841	955	4	global	global	ADJ
taxlaw-2841	955	5	effective	effective	ADJ
taxlaw-2841	955	6	corporate	corporate	ADJ
taxlaw-2841	955	7	tax	tax	NOUN
taxlaw-2841	955	8	rate	rate	NOUN
taxlaw-2841	955	9	49	49	NUM
taxlaw-2841	955	10	to	to	PART
taxlaw-2841	955	11	get	get	VERB
taxlaw-2841	955	12	the	the	DET
taxlaw-2841	955	13	right	right	NOUN
taxlaw-2841	955	14	of	of	ADP
taxlaw-2841	955	15	taxation	taxation	NOUN
taxlaw-2841	955	16	as	as	ADP
taxlaw-2841	955	17	the	the	DET
taxlaw-2841	955	18	resident	resident	ADJ
taxlaw-2841	955	19	country	country	NOUN
taxlaw-2841	955	20	.	.	PUNCT
taxlaw-2841	956	1	finally	finally	ADV
taxlaw-2841	956	2	,	,	PUNCT
taxlaw-2841	956	3	from	from	ADP
taxlaw-2841	956	4	an	an	DET
taxlaw-2841	956	5	administrative	administrative	ADJ
taxlaw-2841	956	6	point	point	NOUN
taxlaw-2841	956	7	of	of	ADP
taxlaw-2841	956	8	view	view	NOUN
taxlaw-2841	956	9	,	,	PUNCT
taxlaw-2841	956	10	it	it	PRON
taxlaw-2841	956	11	is	be	AUX
taxlaw-2841	956	12	easier	easy	ADJ
taxlaw-2841	956	13	and	and	CCONJ
taxlaw-2841	956	14	more	more	ADV
taxlaw-2841	956	15	efficient	efficient	ADJ
taxlaw-2841	956	16	to	to	PART
taxlaw-2841	956	17	have	have	VERB
taxlaw-2841	956	18	the	the	DET
taxlaw-2841	956	19	resident	resident	ADJ
taxlaw-2841	956	20	country	country	NOUN
taxlaw-2841	956	21	set	set	VERB
taxlaw-2841	956	22	,	,	PUNCT
taxlaw-2841	956	23	and	and	CCONJ
taxlaw-2841	956	24	impose	impose	VERB
taxlaw-2841	956	25	,	,	PUNCT
taxlaw-2841	956	26	the	the	DET
taxlaw-2841	956	27	minimum	minimum	ADJ
taxlaw-2841	956	28	rate	rate	NOUN
taxlaw-2841	956	29	,	,	PUNCT
taxlaw-2841	956	30	since	since	SCONJ
taxlaw-2841	956	31	it	it	PRON
taxlaw-2841	956	32	is	be	AUX
taxlaw-2841	956	33	the	the	DET
taxlaw-2841	956	34	only	only	ADJ
taxlaw-2841	956	35	country	country	NOUN
taxlaw-2841	956	36	that	that	PRON
taxlaw-2841	956	37	has	have	VERB
taxlaw-2841	956	38	all	all	DET
taxlaw-2841	956	39	the	the	DET
taxlaw-2841	956	40	information	information	NOUN
taxlaw-2841	956	41	about	about	ADP
taxlaw-2841	956	42	the	the	DET
taxlaw-2841	956	43	global	global	ADJ
taxlaw-2841	956	44	incomes	income	NOUN
taxlaw-2841	956	45	of	of	ADP
taxlaw-2841	956	46	its	its	PRON
taxlaw-2841	956	47	residents	resident	NOUN
taxlaw-2841	956	48	and	and	CCONJ
taxlaw-2841	956	49	has	have	VERB
taxlaw-2841	956	50	the	the	DET
taxlaw-2841	956	51	ability	ability	NOUN
taxlaw-2841	956	52	to	to	PART
taxlaw-2841	956	53	take	take	VERB
taxlaw-2841	956	54	into	into	ADP
taxlaw-2841	956	55	consideration	consideration	NOUN
taxlaw-2841	956	56	the	the	DET
taxlaw-2841	956	57	global	global	ADJ
taxlaw-2841	956	58	circumstances	circumstance	NOUN
taxlaw-2841	956	59	of	of	ADP
taxlaw-2841	956	60	taxpayers	taxpayer	NOUN
taxlaw-2841	956	61	and	and	CCONJ
taxlaw-2841	956	62	,	,	PUNCT
taxlaw-2841	956	63	thus	thus	ADV
taxlaw-2841	956	64	,	,	PUNCT
taxlaw-2841	956	65	to	to	PART
taxlaw-2841	956	66	impose	impose	VERB
taxlaw-2841	956	67	a	a	DET
taxlaw-2841	956	68	fair	fair	ADJ
taxlaw-2841	956	69	and	and	CCONJ
taxlaw-2841	956	70	effective	effective	ADJ
taxlaw-2841	956	71	minimum	minimum	ADJ
taxlaw-2841	956	72	tax	tax	NOUN
taxlaw-2841	956	73	according	accord	VERB
taxlaw-2841	956	74	to	to	ADP
taxlaw-2841	956	75	the	the	DET
taxlaw-2841	956	76	proposed	propose	VERB
taxlaw-2841	956	77	regime	regime	NOUN
taxlaw-2841	956	78	.	.	PUNCT
taxlaw-2841	957	1	in	in	ADP
taxlaw-2841	957	2	sum	sum	NOUN
taxlaw-2841	957	3	,	,	PUNCT
taxlaw-2841	957	4	the	the	DET
taxlaw-2841	957	5	international	international	ADJ
taxlaw-2841	957	6	tax	tax	NOUN
taxlaw-2841	957	7	regime	regime	NOUN
taxlaw-2841	957	8	did	do	AUX
taxlaw-2841	957	9	not	not	PART
taxlaw-2841	957	10	intend	intend	VERB
taxlaw-2841	957	11	to	to	PART
taxlaw-2841	957	12	produce	produce	VERB
taxlaw-2841	957	13	“	"	PUNCT
taxlaw-2841	957	14	stateless	stateless	NOUN
taxlaw-2841	957	15	income	income	NOUN
taxlaw-2841	957	16	”	"	PUNCT
taxlaw-2841	957	17	or	or	CCONJ
taxlaw-2841	957	18	“	"	PUNCT
taxlaw-2841	957	19	homeless	homeless	ADJ
taxlaw-2841	957	20	income	income	NOUN
taxlaw-2841	957	21	”	"	PUNCT
taxlaw-2841	957	22	or	or	CCONJ
taxlaw-2841	957	23	“	"	PUNCT
taxlaw-2841	957	24	double	double	ADJ
taxlaw-2841	957	25	non	non	NOUN
taxlaw-2841	957	26	-	-	NOUN
taxlaw-2841	957	27	taxation	taxation	NOUN
taxlaw-2841	957	28	”	"	PUNCT
taxlaw-2841	957	29	or	or	CCONJ
taxlaw-2841	957	30	extremely	extremely	ADV
taxlaw-2841	957	31	low	low	ADJ
taxlaw-2841	957	32	effective	effective	ADJ
taxlaw-2841	957	33	tax	tax	NOUN
taxlaw-2841	957	34	rates	rate	NOUN
taxlaw-2841	957	35	but	but	CCONJ
taxlaw-2841	957	36	rather	rather	ADV
taxlaw-2841	957	37	intended	intend	VERB
taxlaw-2841	957	38	to	to	PART
taxlaw-2841	957	39	tax	tax	VERB
taxlaw-2841	957	40	income	income	NOUN
taxlaw-2841	957	41	at	at	ADP
taxlaw-2841	957	42	least	least	ADJ
taxlaw-2841	957	43	once	once	ADV
taxlaw-2841	957	44	(	(	PUNCT
taxlaw-2841	957	45	the	the	DET
taxlaw-2841	957	46	single	single	ADJ
taxlaw-2841	957	47	tax	tax	NOUN
taxlaw-2841	957	48	principle	principle	NOUN
taxlaw-2841	957	49	)	)	PUNCT
taxlaw-2841	957	50	.	.	PUNCT
taxlaw-2841	958	1	minimum	minimum	ADJ
taxlaw-2841	958	2	global	global	ADJ
taxlaw-2841	958	3	effective	effective	ADJ
taxlaw-2841	958	4	corporate	corporate	ADJ
taxlaw-2841	958	5	tax	tax	NOUN
taxlaw-2841	958	6	rate	rate	NOUN
taxlaw-2841	958	7	is	be	AUX
taxlaw-2841	958	8	meant	mean	VERB
taxlaw-2841	958	9	to	to	PART
taxlaw-2841	958	10	keep	keep	VERB
taxlaw-2841	958	11	this	this	DET
taxlaw-2841	958	12	exact	exact	ADJ
taxlaw-2841	958	13	principle	principle	NOUN
taxlaw-2841	958	14	entirely	entirely	ADV
taxlaw-2841	958	15	enact	enact	VERB
taxlaw-2841	958	16	and	and	CCONJ
taxlaw-2841	958	17	to	to	PART
taxlaw-2841	958	18	limit	limit	VERB
taxlaw-2841	958	19	extreme	extreme	ADJ
taxlaw-2841	958	20	cases	case	NOUN
taxlaw-2841	958	21	of	of	ADP
taxlaw-2841	958	22	low	low	ADJ
taxlaw-2841	958	23	effective	effective	ADJ
taxlaw-2841	958	24	corporate	corporate	ADJ
taxlaw-2841	958	25	tax	tax	NOUN
taxlaw-2841	958	26	rates	rate	NOUN
taxlaw-2841	958	27	.	.	PUNCT
taxlaw-2841	959	1	this	this	PRON
taxlaw-2841	959	2	will	will	AUX
taxlaw-2841	959	3	substantially	substantially	ADV
taxlaw-2841	959	4	contribute	contribute	VERB
taxlaw-2841	959	5	to	to	ADP
taxlaw-2841	959	6	the	the	DET
taxlaw-2841	959	7	goal	goal	NOUN
taxlaw-2841	959	8	of	of	ADP
taxlaw-2841	959	9	making	make	VERB
taxlaw-2841	959	10	the	the	DET
taxlaw-2841	959	11	u.s	u.s	PROPN
taxlaw-2841	959	12	.	.	PROPN
taxlaw-2841	959	13	international	international	ADJ
taxlaw-2841	959	14	tax	tax	NOUN
taxlaw-2841	959	15	regime	regime	NOUN
taxlaw-2841	959	16	more	more	ADV
taxlaw-2841	959	17	equitable	equitable	ADJ
taxlaw-2841	959	18	.	.	PUNCT
taxlaw-2841	960	1	7	7	X
taxlaw-2841	960	2	.	.	X
taxlaw-2841	960	3	economic	economic	ADJ
taxlaw-2841	960	4	efficiency	efficiency	NOUN
taxlaw-2841	960	5	obviously	obviously	ADV
taxlaw-2841	960	6	,	,	PUNCT
taxlaw-2841	960	7	economic	economic	ADJ
taxlaw-2841	960	8	efficiency	efficiency	NOUN
taxlaw-2841	960	9	considerations	consideration	NOUN
taxlaw-2841	960	10	have	have	AUX
taxlaw-2841	960	11	dominated	dominate	VERB
taxlaw-2841	960	12	the	the	DET
taxlaw-2841	960	13	international	international	ADJ
taxlaw-2841	960	14	tax	tax	NOUN
taxlaw-2841	960	15	literature	literature	NOUN
taxlaw-2841	960	16	since	since	SCONJ
taxlaw-2841	960	17	its	its	PRON
taxlaw-2841	960	18	beginning	beginning	NOUN
taxlaw-2841	960	19	.	.	PUNCT
taxlaw-2841	961	1	188	188	NUM
taxlaw-2841	961	2	both	both	DET
taxlaw-2841	961	3	sides	side	NOUN
taxlaw-2841	961	4	of	of	ADP
taxlaw-2841	961	5	the	the	DET
taxlaw-2841	961	6	debate	debate	NOUN
taxlaw-2841	961	7	relied	rely	VERB
taxlaw-2841	961	8	on	on	ADP
taxlaw-2841	961	9	economic	economic	ADJ
taxlaw-2841	961	10	efficiency	efficiency	NOUN
taxlaw-2841	961	11	to	to	PART
taxlaw-2841	961	12	support	support	VERB
taxlaw-2841	961	13	their	their	PRON
taxlaw-2841	961	14	positions	position	NOUN
taxlaw-2841	961	15	.	.	PUNCT
taxlaw-2841	962	1	proponents	proponent	NOUN
taxlaw-2841	962	2	of	of	ADP
taxlaw-2841	962	3	worldwide	worldwide	ADJ
taxlaw-2841	962	4	taxation	taxation	NOUN
taxlaw-2841	962	5	argue	argue	VERB
taxlaw-2841	962	6	that	that	SCONJ
taxlaw-2841	962	7	it	it	PRON
taxlaw-2841	962	8	is	be	AUX
taxlaw-2841	962	9	economically	economically	ADV
taxlaw-2841	962	10	justified	justified	ADJ
taxlaw-2841	962	11	according	accord	VERB
taxlaw-2841	962	12	to	to	ADP
taxlaw-2841	962	13	the	the	DET
taxlaw-2841	962	14	criteria	criterion	NOUN
taxlaw-2841	962	15	of	of	ADP
taxlaw-2841	962	16	cen	cen	NOUN
taxlaw-2841	962	17	,	,	PUNCT
taxlaw-2841	962	18	while	while	SCONJ
taxlaw-2841	962	19	proponents	proponent	NOUN
taxlaw-2841	962	20	of	of	ADP
taxlaw-2841	962	21	territorial	territorial	ADJ
taxlaw-2841	962	22	taxation	taxation	NOUN
taxlaw-2841	962	23	argue	argue	VERB
taxlaw-2841	962	24	that	that	SCONJ
taxlaw-2841	962	25	it	it	PRON
taxlaw-2841	962	26	is	be	AUX
taxlaw-2841	962	27	economically	economically	ADV
taxlaw-2841	962	28	justified	justify	VERB
taxlaw-2841	962	29	based	base	VERB
taxlaw-2841	962	30	on	on	ADP
taxlaw-2841	962	31	cin	cin	PROPN
taxlaw-2841	962	32	and	and	CCONJ
taxlaw-2841	962	33	con	con	PROPN
taxlaw-2841	962	34	criteria	criterion	NOUN
taxlaw-2841	962	35	.	.	PUNCT
taxlaw-2841	963	1	however	however	ADV
taxlaw-2841	963	2	,	,	PUNCT
taxlaw-2841	963	3	these	these	DET
taxlaw-2841	963	4	theoretical	theoretical	ADJ
taxlaw-2841	963	5	economic	economic	ADJ
taxlaw-2841	963	6	models	model	NOUN
taxlaw-2841	963	7	did	do	AUX
taxlaw-2841	963	8	not	not	PART
taxlaw-2841	963	9	solve	solve	VERB
taxlaw-2841	963	10	the	the	DET
taxlaw-2841	963	11	complexities	complexity	NOUN
taxlaw-2841	963	12	of	of	ADP
taxlaw-2841	963	13	international	international	ADJ
taxlaw-2841	963	14	taxation	taxation	NOUN
taxlaw-2841	963	15	in	in	ADP
taxlaw-2841	963	16	the	the	DET
taxlaw-2841	963	17	global	global	ADJ
taxlaw-2841	963	18	digital	digital	ADJ
taxlaw-2841	963	19	economy	economy	NOUN
taxlaw-2841	963	20	of	of	ADP
taxlaw-2841	963	21	the	the	DET
taxlaw-2841	963	22	twenty	twenty	NUM
taxlaw-2841	963	23	-	-	PUNCT
taxlaw-2841	963	24	first	first	ADJ
taxlaw-2841	963	25	century	century	NOUN
taxlaw-2841	963	26	.	.	PUNCT
taxlaw-2841	964	1	i	i	PRON
taxlaw-2841	964	2	agree	agree	VERB
taxlaw-2841	964	3	with	with	ADP
taxlaw-2841	964	4	the	the	DET
taxlaw-2841	964	5	criticism	criticism	NOUN
taxlaw-2841	964	6	concerning	concern	VERB
taxlaw-2841	964	7	the	the	DET
taxlaw-2841	964	8	role	role	NOUN
taxlaw-2841	964	9	of	of	ADP
taxlaw-2841	964	10	these	these	DET
taxlaw-2841	964	11	criteria	criterion	NOUN
taxlaw-2841	964	12	in	in	ADP
taxlaw-2841	964	13	fixing	fix	VERB
taxlaw-2841	964	14	and	and	CCONJ
taxlaw-2841	964	15	designing	design	VERB
taxlaw-2841	964	16	the	the	DET
taxlaw-2841	964	17	international	international	ADJ
taxlaw-2841	964	18	tax	tax	NOUN
taxlaw-2841	964	19	regime	regime	NOUN
taxlaw-2841	964	20	.	.	PUNCT
taxlaw-2841	965	1	reality	reality	NOUN
taxlaw-2841	965	2	is	be	AUX
taxlaw-2841	965	3	very	very	ADV
taxlaw-2841	965	4	complicated	complicated	ADJ
taxlaw-2841	965	5	and	and	CCONJ
taxlaw-2841	965	6	different	different	ADJ
taxlaw-2841	965	7	from	from	ADP
taxlaw-2841	965	8	the	the	DET
taxlaw-2841	965	9	pure	pure	ADJ
taxlaw-2841	965	10	theoretical	theoretical	ADJ
taxlaw-2841	965	11	models	model	NOUN
taxlaw-2841	965	12	,	,	PUNCT
taxlaw-2841	965	13	and	and	CCONJ
taxlaw-2841	965	14	policy	policy	NOUN
taxlaw-2841	965	15	should	should	AUX
taxlaw-2841	965	16	be	be	AUX
taxlaw-2841	965	17	made	make	VERB
taxlaw-2841	965	18	according	accord	VERB
taxlaw-2841	965	19	to	to	ADP
taxlaw-2841	965	20	a	a	DET
taxlaw-2841	965	21	very	very	ADV
taxlaw-2841	965	22	wide	wide	ADJ
taxlaw-2841	965	23	scope	scope	NOUN
taxlaw-2841	965	24	and	and	CCONJ
taxlaw-2841	965	25	complex	complex	ADJ
taxlaw-2841	965	26	set	set	NOUN
taxlaw-2841	965	27	of	of	ADP
taxlaw-2841	965	28	considerations	consideration	NOUN
taxlaw-2841	965	29	.	.	PUNCT
taxlaw-2841	966	1	for	for	ADP
taxlaw-2841	966	2	all	all	DET
taxlaw-2841	966	3	these	these	DET
taxlaw-2841	966	4	and	and	CCONJ
taxlaw-2841	966	5	other	other	ADJ
taxlaw-2841	966	6	difficulties	difficulty	NOUN
taxlaw-2841	966	7	,	,	PUNCT
taxlaw-2841	966	8	the	the	DET
taxlaw-2841	966	9	role	role	NOUN
taxlaw-2841	966	10	of	of	ADP
taxlaw-2841	966	11	economic	economic	ADJ
taxlaw-2841	966	12	efficiency	efficiency	NOUN
taxlaw-2841	966	13	arguments	argument	NOUN
taxlaw-2841	966	14	in	in	ADP
taxlaw-2841	966	15	my	my	PRON
taxlaw-2841	966	16	proposal	proposal	NOUN
taxlaw-2841	966	17	is	be	AUX
taxlaw-2841	966	18	limited	limited	ADJ
taxlaw-2841	966	19	.	.	PUNCT
taxlaw-2841	967	1	i	i	PRON
taxlaw-2841	967	2	mainly	mainly	ADV
taxlaw-2841	967	3	try	try	VERB
taxlaw-2841	967	4	to	to	PART
taxlaw-2841	967	5	follow	follow	VERB
taxlaw-2841	967	6	current	current	ADJ
taxlaw-2841	967	7	ideologies	ideology	NOUN
taxlaw-2841	967	8	of	of	ADP
taxlaw-2841	967	9	efficiency	efficiency	NOUN
taxlaw-2841	967	10	and	and	CCONJ
taxlaw-2841	967	11	limit	limit	VERB
taxlaw-2841	967	12	any	any	DET
taxlaw-2841	967	13	infringement	infringement	NOUN
taxlaw-2841	967	14	of	of	ADP
taxlaw-2841	967	15	these	these	DET
taxlaw-2841	967	16	ideologies	ideology	NOUN
taxlaw-2841	967	17	.	.	PUNCT
taxlaw-2841	968	1	it	it	PRON
taxlaw-2841	968	2	seems	seem	VERB
taxlaw-2841	968	3	to	to	ADP
taxlaw-2841	968	4	me	i	PRON
taxlaw-2841	968	5	that	that	SCONJ
taxlaw-2841	968	6	the	the	DET
taxlaw-2841	968	7	proposed	propose	VERB
taxlaw-2841	968	8	minimum	minimum	NOUN
taxlaw-2841	968	9	tax	tax	NOUN
taxlaw-2841	968	10	follows	follow	VERB
taxlaw-2841	968	11	these	these	DET
taxlaw-2841	968	12	directions	direction	NOUN
taxlaw-2841	968	13	of	of	ADP
taxlaw-2841	968	14	thought	thought	NOUN
taxlaw-2841	968	15	.	.	PUNCT
taxlaw-2841	969	1	8	8	X
taxlaw-2841	969	2	.	.	X
taxlaw-2841	969	3	political	political	ADJ
taxlaw-2841	969	4	feasibility	feasibility	NOUN
taxlaw-2841	969	5	188	188	NUM
taxlaw-2841	969	6	see	see	NOUN
taxlaw-2841	969	7	thomas	thomas	PROPN
taxlaw-2841	969	8	horst	horst	PROPN
taxlaw-2841	969	9	,	,	PUNCT
taxlaw-2841	969	10	a	a	DET
taxlaw-2841	969	11	note	note	NOUN
taxlaw-2841	969	12	on	on	ADP
taxlaw-2841	969	13	the	the	DET
taxlaw-2841	969	14	optimal	optimal	ADJ
taxlaw-2841	969	15	taxation	taxation	NOUN
taxlaw-2841	969	16	of	of	ADP
taxlaw-2841	969	17	international	international	ADJ
taxlaw-2841	969	18	investment	investment	NOUN
taxlaw-2841	969	19	income	income	NOUN
taxlaw-2841	969	20	,	,	PUNCT
taxlaw-2841	969	21	94	94	NUM
taxlaw-2841	969	22	q.j	q.j	PROPN
taxlaw-2841	969	23	.	.	PROPN
taxlaw-2841	969	24	econ	econ	PROPN
taxlaw-2841	969	25	.	.	PUNCT
taxlaw-2841	970	1	793	793	NUM
taxlaw-2841	970	2	-	-	SYM
taxlaw-2841	970	3	798	798	NUM
taxlaw-2841	970	4	(	(	PUNCT
taxlaw-2841	970	5	1980	1980	NUM
taxlaw-2841	970	6	)	)	PUNCT
taxlaw-2841	970	7	;	;	PUNCT
taxlaw-2841	970	8	thomas	thomas	PROPN
taxlaw-2841	970	9	horst	horst	PROPN
taxlaw-2841	970	10	,	,	PUNCT
taxlaw-2841	970	11	the	the	DET
taxlaw-2841	970	12	optimal	optimal	ADJ
taxlaw-2841	970	13	taxation	taxation	NOUN
taxlaw-2841	970	14	of	of	ADP
taxlaw-2841	970	15	international	international	ADJ
taxlaw-2841	970	16	investment	investment	NOUN
taxlaw-2841	970	17	income	income	NOUN
taxlaw-2841	970	18	:	:	PUNCT
taxlaw-2841	970	19	reply	reply	NOUN
taxlaw-2841	970	20	,	,	PUNCT
taxlaw-2841	970	21	97	97	NUM
taxlaw-2841	970	22	q.j	q.j	PROPN
taxlaw-2841	970	23	.	.	PROPN
taxlaw-2841	970	24	econ	econ	PROPN
taxlaw-2841	970	25	.	.	PUNCT
taxlaw-2841	971	1	381	381	NUM
taxlaw-2841	971	2	(	(	PUNCT
taxlaw-2841	971	3	1982	1982	NUM
taxlaw-2841	971	4	)	)	PUNCT
taxlaw-2841	971	5	;	;	PUNCT
taxlaw-2841	971	6	michael	michael	PROPN
taxlaw-2841	971	7	keen	keen	PROPN
taxlaw-2841	971	8	&	&	CCONJ
taxlaw-2841	971	9	hannu	hannu	PROPN
taxlaw-2841	971	10	piekkola	piekkola	PROPN
taxlaw-2841	971	11	,	,	PUNCT
taxlaw-2841	971	12	simple	simple	ADJ
taxlaw-2841	971	13	rules	rule	NOUN
taxlaw-2841	971	14	for	for	ADP
taxlaw-2841	971	15	the	the	DET
taxlaw-2841	971	16	optimal	optimal	ADJ
taxlaw-2841	971	17	taxation	taxation	NOUN
taxlaw-2841	971	18	of	of	ADP
taxlaw-2841	971	19	international	international	ADJ
taxlaw-2841	971	20	capital	capital	NOUN
taxlaw-2841	971	21	income	income	NOUN
taxlaw-2841	971	22	,	,	PUNCT
taxlaw-2841	971	23	99	99	NUM
taxlaw-2841	971	24	scandinavian	scandinavian	PROPN
taxlaw-2841	971	25	j.	j.	PROPN
taxlaw-2841	971	26	econ	econ	PROPN
taxlaw-2841	971	27	.	.	PUNCT
taxlaw-2841	972	1	447	447	NUM
taxlaw-2841	972	2	-	-	SYM
taxlaw-2841	972	3	461	461	NUM
taxlaw-2841	972	4	(	(	PUNCT
taxlaw-2841	972	5	1997	1997	NUM
taxlaw-2841	972	6	)	)	PUNCT
taxlaw-2841	972	7	;	;	PUNCT
taxlaw-2841	972	8	joel	joel	PROPN
taxlaw-2841	972	9	slemrod	slemrod	PROPN
taxlaw-2841	972	10	et	et	PROPN
taxlaw-2841	972	11	al	al	PROPN
taxlaw-2841	972	12	.	.	PROPN
taxlaw-2841	972	13	,	,	PUNCT
taxlaw-2841	972	14	the	the	DET
taxlaw-2841	972	15	seesaw	seesaw	NOUN
taxlaw-2841	972	16	principle	principle	NOUN
taxlaw-2841	972	17	in	in	ADP
taxlaw-2841	972	18	international	international	ADJ
taxlaw-2841	972	19	tax	tax	NOUN
taxlaw-2841	972	20	policy	policy	NOUN
taxlaw-2841	972	21	,	,	PUNCT
taxlaw-2841	972	22	65	65	NUM
taxlaw-2841	972	23	j.	j.	PROPN
taxlaw-2841	972	24	pub	pub	PROPN
taxlaw-2841	972	25	.	.	PUNCT
taxlaw-2841	973	1	econ	econ	PROPN
taxlaw-2841	973	2	.	.	PUNCT
taxlaw-2841	974	1	163	163	NUM
taxlaw-2841	974	2	(	(	PUNCT
taxlaw-2841	974	3	1997	1997	NUM
taxlaw-2841	974	4	)	)	PUNCT
taxlaw-2841	974	5	;	;	PUNCT
taxlaw-2841	974	6	james	james	PROPN
taxlaw-2841	974	7	r.	r.	PROPN
taxlaw-2841	974	8	hines	hines	PROPN
taxlaw-2841	974	9	jr	jr	PROPN
taxlaw-2841	974	10	.	.	PROPN
taxlaw-2841	974	11	,	,	PUNCT
taxlaw-2841	974	12	the	the	DET
taxlaw-2841	974	13	case	case	NOUN
taxlaw-2841	974	14	against	against	ADP
taxlaw-2841	974	15	deferral	deferral	NOUN
taxlaw-2841	974	16	:	:	PUNCT
taxlaw-2841	974	17	a	a	DET
taxlaw-2841	974	18	deferential	deferential	ADJ
taxlaw-2841	974	19	reconsideration	reconsideration	NOUN
taxlaw-2841	974	20	,	,	PUNCT
taxlaw-2841	974	21	52	52	NUM
taxlaw-2841	974	22	nat’l	nat’l	NOUN
taxlaw-2841	974	23	tax	tax	NOUN
taxlaw-2841	974	24	.	.	PUNCT
taxlaw-2841	975	1	j.	j.	PROPN
taxlaw-2841	975	2	385	385	NUM
taxlaw-2841	975	3	(	(	PUNCT
taxlaw-2841	975	4	1999	1999	NUM
taxlaw-2841	975	5	)	)	PUNCT
taxlaw-2841	975	6	;	;	PUNCT
taxlaw-2841	975	7	michael	michael	PROPN
taxlaw-2841	975	8	keen	keen	PROPN
taxlaw-2841	975	9	&	&	CCONJ
taxlaw-2841	975	10	david	david	PROPN
taxlaw-2841	975	11	wildasin	wildasin	PROPN
taxlaw-2841	975	12	,	,	PUNCT
taxlaw-2841	975	13	pareto	pareto	VERB
taxlaw-2841	975	14	-	-	PUNCT
taxlaw-2841	975	15	efficient	efficient	ADJ
taxlaw-2841	975	16	international	international	ADJ
taxlaw-2841	975	17	taxation	taxation	NOUN
taxlaw-2841	975	18	,	,	PUNCT
taxlaw-2841	975	19	94	94	NUM
taxlaw-2841	975	20	am	am	NOUN
taxlaw-2841	975	21	.	.	PUNCT
taxlaw-2841	976	1	econ	econ	PROPN
taxlaw-2841	976	2	.	.	PUNCT
taxlaw-2841	977	1	rev	rev	PROPN
taxlaw-2841	977	2	.	.	PROPN
taxlaw-2841	978	1	259	259	NUM
taxlaw-2841	978	2	(	(	PUNCT
taxlaw-2841	978	3	2004	2004	NUM
taxlaw-2841	978	4	)	)	PUNCT
taxlaw-2841	978	5	;	;	PUNCT
taxlaw-2841	979	1	james	james	PROPN
taxlaw-2841	979	2	hines	hines	PROPN
taxlaw-2841	979	3	,	,	PUNCT
taxlaw-2841	979	4	reconsidering	reconsider	VERB
taxlaw-2841	979	5	the	the	DET
taxlaw-2841	979	6	taxation	taxation	NOUN
taxlaw-2841	979	7	of	of	ADP
taxlaw-2841	979	8	foreign	foreign	ADJ
taxlaw-2841	979	9	income	income	NOUN
taxlaw-2841	979	10	,	,	PUNCT
taxlaw-2841	979	11	62	62	NUM
taxlaw-2841	979	12	tax	tax	NOUN
taxlaw-2841	979	13	.	.	PUNCT
taxlaw-2841	980	1	l.	l.	PROPN
taxlaw-2841	980	2	rev	rev	PROPN
taxlaw-2841	980	3	.	.	PROPN
taxlaw-2841	980	4	269	269	NUM
taxlaw-2841	980	5	-	-	SYM
taxlaw-2841	980	6	298	298	NUM
taxlaw-2841	980	7	(	(	PUNCT
taxlaw-2841	980	8	2009	2009	NUM
taxlaw-2841	980	9	)	)	PUNCT
taxlaw-2841	980	10	.	.	PUNCT
taxlaw-2841	981	1	50	50	NUM
taxlaw-2841	981	2	columbia	columbia	PROPN
taxlaw-2841	981	3	journal	journal	NOUN
taxlaw-2841	981	4	of	of	ADP
taxlaw-2841	981	5	tax	tax	NOUN
taxlaw-2841	981	6	law	law	NOUN
taxlaw-2841	981	7	[	[	X
taxlaw-2841	981	8	vol.8:5	vol.8:5	NOUN
taxlaw-2841	981	9	after	after	ADP
taxlaw-2841	981	10	long	long	ADJ
taxlaw-2841	981	11	discussions	discussion	NOUN
taxlaw-2841	981	12	and	and	CCONJ
taxlaw-2841	981	13	debates	debate	NOUN
taxlaw-2841	981	14	,	,	PUNCT
taxlaw-2841	981	15	international	international	ADJ
taxlaw-2841	981	16	corporate	corporate	ADJ
taxlaw-2841	981	17	tax	tax	NOUN
taxlaw-2841	981	18	reform	reform	NOUN
taxlaw-2841	981	19	seems	seem	VERB
taxlaw-2841	981	20	to	to	PART
taxlaw-2841	981	21	be	be	AUX
taxlaw-2841	981	22	imminent	imminent	ADJ
taxlaw-2841	981	23	,	,	PUNCT
taxlaw-2841	981	24	though	though	SCONJ
taxlaw-2841	981	25	it	it	PRON
taxlaw-2841	981	26	might	might	AUX
taxlaw-2841	981	27	be	be	AUX
taxlaw-2841	981	28	a	a	DET
taxlaw-2841	981	29	limited	limited	ADJ
taxlaw-2841	981	30	rather	rather	ADV
taxlaw-2841	981	31	than	than	ADP
taxlaw-2841	981	32	comprehensive	comprehensive	ADJ
taxlaw-2841	981	33	reform.189	reform.189	NOUN
taxlaw-2841	981	34	former	former	ADJ
taxlaw-2841	981	35	president	president	NOUN
taxlaw-2841	981	36	obama	obama	PROPN
taxlaw-2841	981	37	and	and	CCONJ
taxlaw-2841	981	38	his	his	PRON
taxlaw-2841	981	39	administration	administration	NOUN
taxlaw-2841	981	40	made	make	VERB
taxlaw-2841	981	41	substantial	substantial	ADJ
taxlaw-2841	981	42	progress	progress	NOUN
taxlaw-2841	981	43	in	in	ADP
taxlaw-2841	981	44	the	the	DET
taxlaw-2841	981	45	process	process	NOUN
taxlaw-2841	981	46	,	,	PUNCT
taxlaw-2841	981	47	and	and	CCONJ
taxlaw-2841	981	48	his	his	PRON
taxlaw-2841	981	49	view	view	NOUN
taxlaw-2841	981	50	is	be	AUX
taxlaw-2841	981	51	very	very	ADV
taxlaw-2841	981	52	clear	clear	ADJ
taxlaw-2841	981	53	as	as	SCONJ
taxlaw-2841	981	54	was	be	AUX
taxlaw-2841	981	55	explicitly	explicitly	ADV
taxlaw-2841	981	56	expressed	express	VERB
taxlaw-2841	981	57	in	in	ADP
taxlaw-2841	981	58	his	his	PRON
taxlaw-2841	981	59	final	final	ADJ
taxlaw-2841	981	60	state	state	NOUN
taxlaw-2841	981	61	of	of	ADP
taxlaw-2841	981	62	the	the	DET
taxlaw-2841	981	63	union	union	NOUN
taxlaw-2841	981	64	on	on	ADP
taxlaw-2841	981	65	january	january	PROPN
taxlaw-2841	981	66	12	12	NUM
taxlaw-2841	981	67	,	,	PUNCT
taxlaw-2841	981	68	2016	2016	NUM
taxlaw-2841	981	69	,	,	PUNCT
taxlaw-2841	981	70	which	which	PRON
taxlaw-2841	981	71	was	be	AUX
taxlaw-2841	981	72	quoted	quote	VERB
taxlaw-2841	981	73	at	at	ADP
taxlaw-2841	981	74	the	the	DET
taxlaw-2841	981	75	beginning	beginning	NOUN
taxlaw-2841	981	76	of	of	ADP
taxlaw-2841	981	77	this	this	DET
taxlaw-2841	981	78	article	article	NOUN
taxlaw-2841	981	79	.	.	PUNCT
taxlaw-2841	982	1	president	president	PROPN
taxlaw-2841	982	2	trump	trump	VERB
taxlaw-2841	982	3	supported	support	VERB
taxlaw-2841	982	4	”	"	PUNCT
taxlaw-2841	982	5	[	[	X
taxlaw-2841	982	6	e]nd[ing	e]nd[ing	NOUN
taxlaw-2841	982	7	]	]	PUNCT
taxlaw-2841	982	8	the	the	DET
taxlaw-2841	982	9	deferral	deferral	NOUN
taxlaw-2841	982	10	of	of	ADP
taxlaw-2841	982	11	overseas	overseas	ADJ
taxlaw-2841	982	12	corporate	corporate	ADJ
taxlaw-2841	982	13	income	income	NOUN
taxlaw-2841	982	14	but	but	CCONJ
taxlaw-2841	982	15	preserv[ing	preserv[e	VERB
taxlaw-2841	982	16	]	]	PUNCT
taxlaw-2841	982	17	the	the	DET
taxlaw-2841	982	18	foreign	foreign	ADJ
taxlaw-2841	982	19	tax	tax	NOUN
taxlaw-2841	982	20	credit	credit	NOUN
taxlaw-2841	982	21	[	[	X
taxlaw-2841	982	22	and	and	CCONJ
taxlaw-2841	982	23	]	]	X
taxlaw-2841	983	1	[	[	X
taxlaw-2841	983	2	e]nact[ing	e]nact[e	VERB
taxlaw-2841	983	3	]	]	PUNCT
taxlaw-2841	983	4	a	a	DET
taxlaw-2841	983	5	deemed	deem	VERB
taxlaw-2841	983	6	repatriation	repatriation	NOUN
taxlaw-2841	983	7	of	of	ADP
taxlaw-2841	983	8	foreign	foreign	ADJ
taxlaw-2841	983	9	income	income	NOUN
taxlaw-2841	983	10	at	at	ADP
taxlaw-2841	983	11	a	a	DET
taxlaw-2841	983	12	10	10	NUM
taxlaw-2841	983	13	%	%	NOUN
taxlaw-2841	983	14	rate	rate	NOUN
taxlaw-2841	983	15	”	"	PUNCT
taxlaw-2841	983	16	.	.	PUNCT
taxlaw-2841	984	1	the	the	DET
taxlaw-2841	984	2	public	public	NOUN
taxlaw-2841	984	3	is	be	AUX
taxlaw-2841	984	4	not	not	PART
taxlaw-2841	984	5	satisfied	satisfied	ADJ
taxlaw-2841	984	6	with	with	ADP
taxlaw-2841	984	7	the	the	DET
taxlaw-2841	984	8	current	current	ADJ
taxlaw-2841	984	9	situation	situation	NOUN
taxlaw-2841	984	10	where	where	SCONJ
taxlaw-2841	984	11	corporations	corporation	NOUN
taxlaw-2841	984	12	are	be	AUX
taxlaw-2841	984	13	exploiting	exploit	VERB
taxlaw-2841	984	14	the	the	DET
taxlaw-2841	984	15	system	system	NOUN
taxlaw-2841	984	16	and	and	CCONJ
taxlaw-2841	984	17	avoiding	avoid	VERB
taxlaw-2841	984	18	taxation	taxation	NOUN
taxlaw-2841	984	19	.	.	PUNCT
taxlaw-2841	985	1	the	the	DET
taxlaw-2841	985	2	unfairness	unfairness	NOUN
taxlaw-2841	985	3	of	of	ADP
taxlaw-2841	985	4	the	the	DET
taxlaw-2841	985	5	current	current	ADJ
taxlaw-2841	985	6	situation	situation	NOUN
taxlaw-2841	985	7	where	where	SCONJ
taxlaw-2841	985	8	individuals	individual	NOUN
taxlaw-2841	985	9	,	,	PUNCT
taxlaw-2841	985	10	mainly	mainly	ADV
taxlaw-2841	985	11	middle	middle	ADJ
taxlaw-2841	985	12	-	-	PUNCT
taxlaw-2841	985	13	class	class	NOUN
taxlaw-2841	985	14	individuals	individual	NOUN
taxlaw-2841	985	15	,	,	PUNCT
taxlaw-2841	985	16	are	be	AUX
taxlaw-2841	985	17	bearing	bear	VERB
taxlaw-2841	985	18	the	the	DET
taxlaw-2841	985	19	brunt	brunt	NOUN
taxlaw-2841	985	20	of	of	ADP
taxlaw-2841	985	21	the	the	DET
taxlaw-2841	985	22	tax	tax	NOUN
taxlaw-2841	985	23	burden	burden	NOUN
taxlaw-2841	985	24	while	while	SCONJ
taxlaw-2841	985	25	corporations	corporation	NOUN
taxlaw-2841	985	26	are	be	AUX
taxlaw-2841	985	27	paying	pay	VERB
taxlaw-2841	985	28	so	so	ADV
taxlaw-2841	985	29	little	little	ADJ
taxlaw-2841	985	30	tax	tax	NOUN
taxlaw-2841	985	31	is	be	AUX
taxlaw-2841	985	32	intolerable	intolerable	ADJ
taxlaw-2841	985	33	.	.	PUNCT
taxlaw-2841	986	1	the	the	DET
taxlaw-2841	986	2	public	public	NOUN
taxlaw-2841	986	3	has	have	AUX
taxlaw-2841	986	4	expressed	express	VERB
taxlaw-2841	986	5	its	its	PRON
taxlaw-2841	986	6	opinions	opinion	NOUN
taxlaw-2841	986	7	clearly	clearly	ADV
taxlaw-2841	986	8	through	through	ADP
taxlaw-2841	986	9	the	the	DET
taxlaw-2841	986	10	media	medium	NOUN
taxlaw-2841	986	11	and	and	CCONJ
taxlaw-2841	986	12	later	later	ADV
taxlaw-2841	986	13	may	may	AUX
taxlaw-2841	986	14	do	do	VERB
taxlaw-2841	986	15	so	so	ADV
taxlaw-2841	986	16	through	through	ADP
taxlaw-2841	986	17	the	the	DET
taxlaw-2841	986	18	elections	election	NOUN
taxlaw-2841	986	19	.	.	PUNCT
taxlaw-2841	987	1	recent	recent	ADJ
taxlaw-2841	987	2	polling	polling	NOUN
taxlaw-2841	987	3	shows	show	VERB
taxlaw-2841	987	4	that	that	SCONJ
taxlaw-2841	987	5	the	the	DET
taxlaw-2841	987	6	public	public	NOUN
taxlaw-2841	987	7	feels	feel	VERB
taxlaw-2841	987	8	strongly	strongly	ADV
taxlaw-2841	987	9	that	that	SCONJ
taxlaw-2841	987	10	corporations	corporation	NOUN
taxlaw-2841	987	11	need	need	VERB
taxlaw-2841	987	12	to	to	PART
taxlaw-2841	987	13	step	step	VERB
taxlaw-2841	987	14	up	up	ADP
taxlaw-2841	987	15	and	and	CCONJ
taxlaw-2841	987	16	contribute	contribute	VERB
taxlaw-2841	987	17	their	their	PRON
taxlaw-2841	987	18	fair	fair	ADJ
taxlaw-2841	987	19	share	share	NOUN
taxlaw-2841	987	20	.	.	PUNCT
taxlaw-2841	988	1	for	for	ADP
taxlaw-2841	988	2	instance	instance	NOUN
taxlaw-2841	988	3	,	,	PUNCT
taxlaw-2841	988	4	by	by	ADP
taxlaw-2841	988	5	a	a	DET
taxlaw-2841	988	6	79	79	NUM
taxlaw-2841	988	7	%	%	NOUN
taxlaw-2841	988	8	to	to	PART
taxlaw-2841	988	9	17	17	NUM
taxlaw-2841	988	10	%	%	NOUN
taxlaw-2841	988	11	margin	margin	NOUN
taxlaw-2841	988	12	,	,	PUNCT
taxlaw-2841	988	13	voters	voter	NOUN
taxlaw-2841	988	14	want	want	VERB
taxlaw-2841	988	15	to	to	PART
taxlaw-2841	988	16	“	"	PUNCT
taxlaw-2841	988	17	close	close	VERB
taxlaw-2841	988	18	tax	tax	NOUN
taxlaw-2841	988	19	loopholes	loophole	NOUN
taxlaw-2841	988	20	to	to	PART
taxlaw-2841	988	21	ensure	ensure	VERB
taxlaw-2841	988	22	that	that	SCONJ
taxlaw-2841	988	23	american	american	ADJ
taxlaw-2841	988	24	corporations	corporation	NOUN
taxlaw-2841	988	25	pay	pay	VERB
taxlaw-2841	988	26	as	as	ADV
taxlaw-2841	988	27	much	much	ADJ
taxlaw-2841	988	28	on	on	ADP
taxlaw-2841	988	29	foreign	foreign	ADJ
taxlaw-2841	988	30	profits	profit	NOUN
taxlaw-2841	988	31	as	as	SCONJ
taxlaw-2841	988	32	they	they	PRON
taxlaw-2841	988	33	do	do	AUX
taxlaw-2841	988	34	on	on	ADP
taxlaw-2841	988	35	profits	profit	NOUN
taxlaw-2841	988	36	made	make	VERB
taxlaw-2841	988	37	in	in	ADP
taxlaw-2841	988	38	the	the	DET
taxlaw-2841	988	39	united	united	PROPN
taxlaw-2841	988	40	states	states	PROPN
taxlaw-2841	988	41	.	.	PUNCT
taxlaw-2841	988	42	”	"	PUNCT
taxlaw-2841	989	1	by	by	ADP
taxlaw-2841	989	2	an	an	DET
taxlaw-2841	989	3	82	82	NUM
taxlaw-2841	989	4	%	%	NOUN
taxlaw-2841	989	5	to	to	PART
taxlaw-2841	989	6	9	9	NUM
taxlaw-2841	989	7	%	%	NOUN
taxlaw-2841	989	8	margin	margin	NOUN
taxlaw-2841	989	9	,	,	PUNCT
taxlaw-2841	989	10	voters	voter	NOUN
taxlaw-2841	989	11	believe	believe	VERB
taxlaw-2841	989	12	that	that	SCONJ
taxlaw-2841	989	13	“	"	PUNCT
taxlaw-2841	989	14	reform[ing	reform[e	VERB
taxlaw-2841	989	15	]	]	PUNCT
taxlaw-2841	989	16	the	the	DET
taxlaw-2841	989	17	tax	tax	NOUN
taxlaw-2841	989	18	system	system	NOUN
taxlaw-2841	989	19	by	by	ADP
taxlaw-2841	989	20	closing	close	VERB
taxlaw-2841	989	21	corporate	corporate	ADJ
taxlaw-2841	989	22	loopholes	loophole	NOUN
taxlaw-2841	989	23	and	and	CCONJ
taxlaw-2841	989	24	limiting	limit	VERB
taxlaw-2841	989	25	deductions	deduction	NOUN
taxlaw-2841	989	26	for	for	ADP
taxlaw-2841	989	27	the	the	DET
taxlaw-2841	989	28	wealthy	wealthy	ADJ
taxlaw-2841	989	29	”	"	PUNCT
taxlaw-2841	989	30	should	should	AUX
taxlaw-2841	989	31	be	be	AUX
taxlaw-2841	989	32	used	use	VERB
taxlaw-2841	989	33	to	to	PART
taxlaw-2841	989	34	“	"	PUNCT
taxlaw-2841	989	35	reduce	reduce	VERB
taxlaw-2841	989	36	the	the	DET
taxlaw-2841	989	37	budget	budget	NOUN
taxlaw-2841	989	38	deficit	deficit	NOUN
taxlaw-2841	989	39	and	and	CCONJ
taxlaw-2841	989	40	make	make	VERB
taxlaw-2841	989	41	new	new	ADJ
taxlaw-2841	989	42	investments	investment	NOUN
taxlaw-2841	989	43	”	"	PUNCT
taxlaw-2841	989	44	rather	rather	ADV
taxlaw-2841	989	45	than	than	ADP
taxlaw-2841	989	46	to	to	PART
taxlaw-2841	989	47	“	"	PUNCT
taxlaw-2841	989	48	reduce	reduce	VERB
taxlaw-2841	989	49	tax	tax	NOUN
taxlaw-2841	989	50	rates	rate	NOUN
taxlaw-2841	989	51	on	on	ADP
taxlaw-2841	989	52	corporations	corporation	NOUN
taxlaw-2841	989	53	and	and	CCONJ
taxlaw-2841	989	54	the	the	DET
taxlaw-2841	989	55	wealthy	wealthy	ADJ
taxlaw-2841	989	56	.	.	PUNCT
taxlaw-2841	990	1	”190	”190	PROPN
taxlaw-2841	991	1	i	i	PRON
taxlaw-2841	991	2	agree	agree	VERB
taxlaw-2841	991	3	with	with	ADP
taxlaw-2841	991	4	avi	avi	NOUN
taxlaw-2841	991	5	-	-	PUNCT
taxlaw-2841	991	6	yonah	yonah	PROPN
taxlaw-2841	991	7	and	and	CCONJ
taxlaw-2841	991	8	xu	xu	PROPN
taxlaw-2841	991	9	that	that	SCONJ
taxlaw-2841	991	10	“	"	PUNCT
taxlaw-2841	991	11	if	if	SCONJ
taxlaw-2841	991	12	nothing	nothing	PRON
taxlaw-2841	991	13	is	be	AUX
taxlaw-2841	991	14	done	do	VERB
taxlaw-2841	991	15	,	,	PUNCT
taxlaw-2841	991	16	multinationals	multinational	NOUN
taxlaw-2841	991	17	will	will	AUX
taxlaw-2841	991	18	avoid	avoid	VERB
taxlaw-2841	991	19	the	the	DET
taxlaw-2841	991	20	corporate	corporate	ADJ
taxlaw-2841	991	21	tax	tax	NOUN
taxlaw-2841	991	22	.	.	PUNCT
taxlaw-2841	992	1	if	if	SCONJ
taxlaw-2841	992	2	that	that	PRON
taxlaw-2841	992	3	happens	happen	VERB
taxlaw-2841	992	4	,	,	PUNCT
taxlaw-2841	992	5	ordinary	ordinary	ADJ
taxlaw-2841	992	6	middle	middle	ADJ
taxlaw-2841	992	7	class	class	NOUN
taxlaw-2841	992	8	americans	americans	PROPN
taxlaw-2841	992	9	will	will	AUX
taxlaw-2841	992	10	be	be	AUX
taxlaw-2841	992	11	reluctant	reluctant	ADJ
taxlaw-2841	992	12	to	to	PART
taxlaw-2841	992	13	pay	pay	VERB
taxlaw-2841	992	14	their	their	PRON
taxlaw-2841	992	15	taxes	taxis	NOUN
taxlaw-2841	992	16	.	.	PUNCT
taxlaw-2841	993	1	our	our	PRON
taxlaw-2841	993	2	tax	tax	NOUN
taxlaw-2841	993	3	system	system	NOUN
taxlaw-2841	993	4	is	be	AUX
taxlaw-2841	993	5	built	build	VERB
taxlaw-2841	993	6	around	around	ADP
taxlaw-2841	993	7	voluntary	voluntary	ADJ
taxlaw-2841	993	8	cooperation	cooperation	NOUN
taxlaw-2841	993	9	;	;	PUNCT
taxlaw-2841	993	10	if	if	SCONJ
taxlaw-2841	993	11	most	most	ADJ
taxlaw-2841	993	12	americans	american	NOUN
taxlaw-2841	993	13	refuse	refuse	VERB
taxlaw-2841	993	14	to	to	PART
taxlaw-2841	993	15	cooperate	cooperate	VERB
taxlaw-2841	993	16	,	,	PUNCT
taxlaw-2841	993	17	the	the	DET
taxlaw-2841	993	18	irs	irs	PROPN
taxlaw-2841	993	19	could	could	AUX
taxlaw-2841	993	20	not	not	PART
taxlaw-2841	993	21	force	force	VERB
taxlaw-2841	993	22	them	they	PRON
taxlaw-2841	993	23	to	to	PART
taxlaw-2841	993	24	do	do	VERB
taxlaw-2841	993	25	so	so	ADV
taxlaw-2841	993	26	.	.	PUNCT
taxlaw-2841	994	1	as	as	SCONJ
taxlaw-2841	994	2	the	the	DET
taxlaw-2841	994	3	greek	greek	NOUN
taxlaw-2841	994	4	experience	experience	NOUN
taxlaw-2841	994	5	has	have	AUX
taxlaw-2841	994	6	recently	recently	ADV
taxlaw-2841	994	7	demonstrated	demonstrate	VERB
taxlaw-2841	994	8	,	,	PUNCT
taxlaw-2841	994	9	once	once	ADV
taxlaw-2841	994	10	a	a	DET
taxlaw-2841	994	11	tax	tax	NOUN
taxlaw-2841	994	12	culture	culture	NOUN
taxlaw-2841	994	13	of	of	ADP
taxlaw-2841	994	14	non	non	ADJ
taxlaw-2841	994	15	-	-	ADJ
taxlaw-2841	994	16	payment	payment	NOUN
taxlaw-2841	994	17	is	be	AUX
taxlaw-2841	994	18	established	establish	VERB
taxlaw-2841	994	19	,	,	PUNCT
taxlaw-2841	994	20	it	it	PRON
taxlaw-2841	994	21	is	be	AUX
taxlaw-2841	994	22	very	very	ADV
taxlaw-2841	994	23	hard	hard	ADJ
taxlaw-2841	994	24	to	to	PART
taxlaw-2841	994	25	change	change	VERB
taxlaw-2841	994	26	.	.	PUNCT
taxlaw-2841	995	1	we	we	PRON
taxlaw-2841	995	2	need	need	VERB
taxlaw-2841	995	3	to	to	PART
taxlaw-2841	995	4	do	do	VERB
taxlaw-2841	995	5	something	something	PRON
taxlaw-2841	995	6	about	about	ADP
taxlaw-2841	995	7	avoidance	avoidance	NOUN
taxlaw-2841	995	8	before	before	SCONJ
taxlaw-2841	995	9	it	it	PRON
taxlaw-2841	995	10	is	be	AUX
taxlaw-2841	995	11	too	too	ADV
taxlaw-2841	995	12	late	late	ADJ
taxlaw-2841	995	13	.	.	PUNCT
taxlaw-2841	995	14	”	"	PUNCT
taxlaw-2841	996	1	191	191	NUM
taxlaw-2841	996	2	considering	consider	VERB
taxlaw-2841	996	3	the	the	DET
taxlaw-2841	996	4	political	political	ADJ
taxlaw-2841	996	5	realities	reality	NOUN
taxlaw-2841	996	6	and	and	CCONJ
taxlaw-2841	996	7	public	public	ADJ
taxlaw-2841	996	8	opinion	opinion	NOUN
taxlaw-2841	996	9	,	,	PUNCT
taxlaw-2841	996	10	i	i	PRON
taxlaw-2841	996	11	do	do	AUX
taxlaw-2841	996	12	not	not	PART
taxlaw-2841	996	13	believe	believe	VERB
taxlaw-2841	996	14	that	that	SCONJ
taxlaw-2841	996	15	supporters	supporter	NOUN
taxlaw-2841	996	16	of	of	ADP
taxlaw-2841	996	17	any	any	DET
taxlaw-2841	996	18	extreme	extreme	ADJ
taxlaw-2841	996	19	solution	solution	NOUN
taxlaw-2841	996	20	,	,	PUNCT
taxlaw-2841	996	21	such	such	ADJ
taxlaw-2841	996	22	as	as	ADP
taxlaw-2841	996	23	ending	end	VERB
taxlaw-2841	996	24	deferral	deferral	ADJ
taxlaw-2841	996	25	or	or	CCONJ
taxlaw-2841	996	26	shifting	shift	VERB
taxlaw-2841	996	27	entirely	entirely	ADV
taxlaw-2841	996	28	to	to	ADP
taxlaw-2841	996	29	territorial	territorial	ADJ
taxlaw-2841	996	30	taxation	taxation	NOUN
taxlaw-2841	996	31	,	,	PUNCT
taxlaw-2841	996	32	will	will	AUX
taxlaw-2841	996	33	be	be	AUX
taxlaw-2841	996	34	fully	fully	ADV
taxlaw-2841	996	35	victorious	victorious	ADJ
taxlaw-2841	996	36	in	in	ADP
taxlaw-2841	996	37	the	the	DET
taxlaw-2841	996	38	battle	battle	NOUN
taxlaw-2841	996	39	.	.	PUNCT
taxlaw-2841	997	1	in	in	ADP
taxlaw-2841	997	2	my	my	PRON
taxlaw-2841	997	3	understanding	understanding	NOUN
taxlaw-2841	997	4	,	,	PUNCT
taxlaw-2841	997	5	limited	limited	ADJ
taxlaw-2841	997	6	and	and	CCONJ
taxlaw-2841	997	7	modest	modest	ADJ
taxlaw-2841	997	8	reforms	reform	NOUN
taxlaw-2841	997	9	or	or	CCONJ
taxlaw-2841	997	10	a	a	DET
taxlaw-2841	997	11	compromise	compromise	NOUN
taxlaw-2841	997	12	between	between	ADP
taxlaw-2841	997	13	the	the	DET
taxlaw-2841	997	14	two	two	NUM
taxlaw-2841	997	15	extremes	extreme	NOUN
taxlaw-2841	997	16	are	be	AUX
taxlaw-2841	997	17	likely	likely	ADV
taxlaw-2841	997	18	much	much	ADV
taxlaw-2841	997	19	more	more	ADV
taxlaw-2841	997	20	feasible	feasible	ADJ
taxlaw-2841	997	21	.	.	PUNCT
taxlaw-2841	998	1	my	my	PRON
taxlaw-2841	998	2	proposal	proposal	NOUN
taxlaw-2841	998	3	is	be	AUX
taxlaw-2841	998	4	intended	intend	VERB
taxlaw-2841	998	5	to	to	PART
taxlaw-2841	998	6	provide	provide	VERB
taxlaw-2841	998	7	exactly	exactly	ADV
taxlaw-2841	998	8	that	that	PRON
taxlaw-2841	998	9	.	.	PUNCT
taxlaw-2841	999	1	it	it	PRON
taxlaw-2841	999	2	makes	make	VERB
taxlaw-2841	999	3	big	big	ADJ
taxlaw-2841	999	4	changes	change	NOUN
taxlaw-2841	999	5	but	but	CCONJ
taxlaw-2841	999	6	still	still	ADV
taxlaw-2841	999	7	works	work	VERB
taxlaw-2841	999	8	within	within	ADP
taxlaw-2841	999	9	the	the	DET
taxlaw-2841	999	10	current	current	ADJ
taxlaw-2841	999	11	regime	regime	NOUN
taxlaw-2841	999	12	and	and	CCONJ
taxlaw-2841	999	13	is	be	AUX
taxlaw-2841	999	14	,	,	PUNCT
taxlaw-2841	999	15	therefore	therefore	ADV
taxlaw-2841	999	16	,	,	PUNCT
taxlaw-2841	999	17	limited	limited	ADJ
taxlaw-2841	999	18	and	and	CCONJ
taxlaw-2841	999	19	modest	modest	ADJ
taxlaw-2841	999	20	with	with	ADP
taxlaw-2841	999	21	regard	regard	NOUN
taxlaw-2841	999	22	to	to	ADP
taxlaw-2841	999	23	the	the	DET
taxlaw-2841	999	24	underlying	underlie	VERB
taxlaw-2841	999	25	fundamental	fundamental	ADJ
taxlaw-2841	999	26	policy	policy	NOUN
taxlaw-2841	999	27	concepts	concept	NOUN
taxlaw-2841	999	28	and	and	CCONJ
taxlaw-2841	999	29	ideals	ideal	NOUN
taxlaw-2841	999	30	.	.	PUNCT
taxlaw-2841	1000	1	former	former	ADJ
taxlaw-2841	1000	2	president	president	PROPN
taxlaw-2841	1000	3	obama	obama	PROPN
taxlaw-2841	1000	4	’s	’s	PART
taxlaw-2841	1000	5	administration	administration	NOUN
taxlaw-2841	1000	6	,	,	PUNCT
taxlaw-2841	1000	7	as	as	SCONJ
taxlaw-2841	1000	8	mentioned	mention	VERB
taxlaw-2841	1000	9	,	,	PUNCT
taxlaw-2841	1000	10	proposed	propose	VERB
taxlaw-2841	1000	11	and	and	CCONJ
taxlaw-2841	1000	12	advanced	advance	VERB
taxlaw-2841	1000	13	a	a	DET
taxlaw-2841	1000	14	version	version	NOUN
taxlaw-2841	1000	15	of	of	ADP
taxlaw-2841	1000	16	minimum	minimum	ADJ
taxlaw-2841	1000	17	taxation	taxation	NOUN
taxlaw-2841	1000	18	regime	regime	NOUN
taxlaw-2841	1000	19	.	.	PUNCT
taxlaw-2841	1001	1	president	president	PROPN
taxlaw-2841	1001	2	trump	trump	NOUN
taxlaw-2841	1001	3	also	also	ADV
taxlaw-2841	1001	4	supports	support	VERB
taxlaw-2841	1001	5	deemed	deem	VERB
taxlaw-2841	1001	6	189	189	NUM
taxlaw-2841	1001	7	“	"	PUNCT
taxlaw-2841	1001	8	speaker	speaker	NOUN
taxlaw-2841	1001	9	of	of	ADP
taxlaw-2841	1001	10	the	the	DET
taxlaw-2841	1001	11	house	house	PROPN
taxlaw-2841	1001	12	paul	paul	PROPN
taxlaw-2841	1001	13	ryan	ryan	PROPN
taxlaw-2841	1001	14	announced	announce	VERB
taxlaw-2841	1001	15	he	he	PRON
taxlaw-2841	1001	16	will	will	AUX
taxlaw-2841	1001	17	make	make	VERB
taxlaw-2841	1001	18	tax	tax	NOUN
taxlaw-2841	1001	19	reform	reform	NOUN
taxlaw-2841	1001	20	—	—	PUNCT
taxlaw-2841	1001	21	often	often	ADV
taxlaw-2841	1001	22	considered	consider	VERB
taxlaw-2841	1001	23	a	a	DET
taxlaw-2841	1001	24	noble	noble	ADJ
taxlaw-2841	1001	25	cause	cause	NOUN
taxlaw-2841	1001	26	but	but	CCONJ
taxlaw-2841	1001	27	a	a	DET
taxlaw-2841	1001	28	futile	futile	ADJ
taxlaw-2841	1001	29	exercise	exercise	NOUN
taxlaw-2841	1001	30	—	—	PUNCT
taxlaw-2841	1001	31	a	a	DET
taxlaw-2841	1001	32	priority	priority	NOUN
taxlaw-2841	1001	33	in	in	ADP
taxlaw-2841	1001	34	the	the	DET
taxlaw-2841	1001	35	upcoming	upcoming	ADJ
taxlaw-2841	1001	36	year	year	NOUN
taxlaw-2841	1001	37	.	.	PUNCT
taxlaw-2841	1002	1	‘	'	PUNCT
taxlaw-2841	1002	2	instead	instead	ADV
taxlaw-2841	1002	3	of	of	ADP
taxlaw-2841	1002	4	a	a	DET
taxlaw-2841	1002	5	tax	tax	NOUN
taxlaw-2841	1002	6	code	code	NOUN
taxlaw-2841	1002	7	that	that	PRON
taxlaw-2841	1002	8	all	all	PRON
taxlaw-2841	1002	9	of	of	ADP
taxlaw-2841	1002	10	us	we	PRON
taxlaw-2841	1002	11	can	can	AUX
taxlaw-2841	1002	12	live	live	VERB
taxlaw-2841	1002	13	by	by	ADP
taxlaw-2841	1002	14	,	,	PUNCT
taxlaw-2841	1002	15	we	we	PRON
taxlaw-2841	1002	16	have	have	VERB
taxlaw-2841	1002	17	a	a	DET
taxlaw-2841	1002	18	tax	tax	NOUN
taxlaw-2841	1002	19	code	code	NOUN
taxlaw-2841	1002	20	that	that	SCONJ
taxlaw-2841	1002	21	none	none	NOUN
taxlaw-2841	1002	22	of	of	ADP
taxlaw-2841	1002	23	us	we	PRON
taxlaw-2841	1002	24	can	can	AUX
taxlaw-2841	1002	25	understand	understand	VERB
taxlaw-2841	1002	26	,	,	PUNCT
taxlaw-2841	1002	27	’	'	PUNCT
taxlaw-2841	1002	28	he	he	PRON
taxlaw-2841	1002	29	said	say	VERB
taxlaw-2841	1002	30	last	last	ADJ
taxlaw-2841	1002	31	month	month	NOUN
taxlaw-2841	1002	32	,	,	PUNCT
taxlaw-2841	1002	33	speaking	speak	VERB
taxlaw-2841	1002	34	at	at	ADP
taxlaw-2841	1002	35	the	the	DET
taxlaw-2841	1002	36	library	library	NOUN
taxlaw-2841	1002	37	of	of	ADP
taxlaw-2841	1002	38	congress	congress	PROPN
taxlaw-2841	1002	39	.	.	PUNCT
taxlaw-2841	1003	1	‘	'	PUNCT
taxlaw-2841	1003	2	the	the	DET
taxlaw-2841	1003	3	only	only	ADJ
taxlaw-2841	1003	4	way	way	NOUN
taxlaw-2841	1003	5	to	to	PART
taxlaw-2841	1003	6	fix	fix	VERB
taxlaw-2841	1003	7	our	our	PRON
taxlaw-2841	1003	8	broken	broken	ADJ
taxlaw-2841	1003	9	tax	tax	NOUN
taxlaw-2841	1003	10	code	code	NOUN
taxlaw-2841	1003	11	is	be	AUX
taxlaw-2841	1003	12	to	to	PART
taxlaw-2841	1003	13	simplify	simplify	VERB
taxlaw-2841	1003	14	,	,	PUNCT
taxlaw-2841	1003	15	simplify	simplify	ADJ
taxlaw-2841	1003	16	,	,	PUNCT
taxlaw-2841	1003	17	simplify	simplify	NOUN
taxlaw-2841	1003	18	.	.	PUNCT
taxlaw-2841	1004	1	close	close	VERB
taxlaw-2841	1004	2	all	all	DET
taxlaw-2841	1004	3	those	those	DET
taxlaw-2841	1004	4	loopholes	loophole	NOUN
taxlaw-2841	1004	5	and	and	CCONJ
taxlaw-2841	1004	6	use	use	VERB
taxlaw-2841	1004	7	that	that	DET
taxlaw-2841	1004	8	money	money	NOUN
taxlaw-2841	1004	9	to	to	PART
taxlaw-2841	1004	10	cut	cut	VERB
taxlaw-2841	1004	11	tax	tax	NOUN
taxlaw-2841	1004	12	rates	rate	NOUN
taxlaw-2841	1004	13	for	for	ADP
taxlaw-2841	1004	14	everyone	everyone	PRON
taxlaw-2841	1004	15	.	.	PUNCT
taxlaw-2841	1004	16	’	'	PUNCT
taxlaw-2841	1004	17	”	"	PUNCT
taxlaw-2841	1005	1	jeffrey	jeffrey	PROPN
taxlaw-2841	1005	2	kupfer	kupfer	PROPN
taxlaw-2841	1005	3	et	et	PROPN
taxlaw-2841	1005	4	al	al	PROPN
taxlaw-2841	1005	5	.	.	PROPN
taxlaw-2841	1005	6	,	,	PUNCT
taxlaw-2841	1005	7	how	how	SCONJ
taxlaw-2841	1005	8	tax	tax	NOUN
taxlaw-2841	1005	9	reform	reform	NOUN
taxlaw-2841	1005	10	can	can	AUX
taxlaw-2841	1005	11	get	get	AUX
taxlaw-2841	1005	12	done	do	VERB
taxlaw-2841	1005	13	in	in	ADP
taxlaw-2841	1005	14	2016	2016	NUM
taxlaw-2841	1005	15	,	,	PUNCT
taxlaw-2841	1005	16	cnbc	cnbc	PROPN
taxlaw-2841	1005	17	(	(	PUNCT
taxlaw-2841	1005	18	jan	jan	PROPN
taxlaw-2841	1005	19	.	.	PROPN
taxlaw-2841	1005	20	21	21	NUM
taxlaw-2841	1005	21	,	,	PUNCT
taxlaw-2841	1005	22	2016	2016	NUM
taxlaw-2841	1005	23	,	,	PUNCT
taxlaw-2841	1005	24	2:44	2:44	NUM
taxlaw-2841	1005	25	pm	pm	NOUN
taxlaw-2841	1005	26	)	)	PUNCT
taxlaw-2841	1005	27	http://www.cnbc.com/2016/01/21/how-tax-reform-can-get-done-in-2016commentary.html	http://www.cnbc.com/2016/01/21/how-tax-reform-can-get-done-in-2016commentary.html	PROPN
taxlaw-2841	1006	1	[	[	X
taxlaw-2841	1006	2	http://perma.cc/6h7k-l3pg	http://perma.cc/6h7k-l3pg	X
taxlaw-2841	1006	3	]	]	X
taxlaw-2841	1006	4	;	;	PUNCT
taxlaw-2841	1006	5	john	john	PROPN
taxlaw-2841	1006	6	harwood	harwood	PROPN
taxlaw-2841	1006	7	,	,	PUNCT
taxlaw-2841	1006	8	despite	despite	SCONJ
taxlaw-2841	1006	9	pledges	pledge	NOUN
taxlaw-2841	1006	10	,	,	PUNCT
taxlaw-2841	1006	11	tax	tax	NOUN
taxlaw-2841	1006	12	reform	reform	NOUN
taxlaw-2841	1006	13	remains	remain	VERB
taxlaw-2841	1006	14	an	an	DET
taxlaw-2841	1006	15	elusive	elusive	ADJ
taxlaw-2841	1006	16	goal	goal	NOUN
taxlaw-2841	1006	17	,	,	PUNCT
taxlaw-2841	1006	18	n.y	n.y	PROPN
taxlaw-2841	1006	19	.	.	PROPN
taxlaw-2841	1006	20	times	times	PROPN
taxlaw-2841	1006	21	(	(	PUNCT
taxlaw-2841	1006	22	feb	feb	PROPN
taxlaw-2841	1006	23	.	.	PROPN
taxlaw-2841	1006	24	2	2	NUM
taxlaw-2841	1006	25	,	,	PUNCT
taxlaw-2841	1006	26	2016	2016	NUM
taxlaw-2841	1006	27	)	)	PUNCT
taxlaw-2841	1006	28	,	,	PUNCT
taxlaw-2841	1006	29	http://www.nytimes.com/2016/02/03/us/politics/despite-pledgestax-reform-remains-an-elusive-goal.html?partner=rssnyt&emc=rss&_r=0	http://www.nytimes.com/2016/02/03/us/politics/despite-pledgestax-reform-remains-an-elusive-goal.html?partner=rssnyt&emc=rss&_r=0	VERB
taxlaw-2841	1006	30	[	[	X
taxlaw-2841	1006	31	http://perma.cc/b5ez-hwnc	http://perma.cc/b5ez-hwnc	NOUN
taxlaw-2841	1006	32	]	]	X
taxlaw-2841	1006	33	.	.	PUNCT
taxlaw-2841	1007	1	190	190	NUM
taxlaw-2841	1007	2	polling	polling	NOUN
taxlaw-2841	1007	3	questions	question	NOUN
taxlaw-2841	1007	4	on	on	ADP
taxlaw-2841	1007	5	key	key	ADJ
taxlaw-2841	1007	6	corporate	corporate	ADJ
taxlaw-2841	1007	7	tax	tax	NOUN
taxlaw-2841	1007	8	issues	issue	NOUN
taxlaw-2841	1007	9	,	,	PUNCT
taxlaw-2841	1007	10	americans	americans	PROPN
taxlaw-2841	1007	11	for	for	ADP
taxlaw-2841	1007	12	tax	tax	NOUN
taxlaw-2841	1007	13	fairness	fairness	NOUN
taxlaw-2841	1007	14	(	(	PUNCT
taxlaw-2841	1007	15	jul	jul	PROPN
taxlaw-2841	1007	16	.	.	PROPN
taxlaw-2841	1007	17	21	21	NUM
taxlaw-2841	1007	18	,	,	PUNCT
taxlaw-2841	1007	19	2014	2014	NUM
taxlaw-2841	1007	20	)	)	PUNCT
taxlaw-2841	1007	21	,	,	PUNCT
taxlaw-2841	1007	22	http://www.americansfortaxfairness.org/files/polling-questions-on-key-corporate-tax-issues.pdf	http://www.americansfortaxfairness.org/files/polling-questions-on-key-corporate-tax-issues.pdf	PROPN
taxlaw-2841	1008	1	[	[	X
taxlaw-2841	1008	2	http://perma.cc/uts3-awpv	http://perma.cc/uts3-awpv	PROPN
taxlaw-2841	1008	3	]	]	PUNCT
taxlaw-2841	1008	4	.	.	PUNCT
taxlaw-2841	1009	1	191	191	NUM
taxlaw-2841	1009	2	reuven	reuven	PROPN
taxlaw-2841	1009	3	s.	s.	PROPN
taxlaw-2841	1009	4	avi	avi	PROPN
taxlaw-2841	1009	5	-	-	PUNCT
taxlaw-2841	1009	6	yonah	yonah	PROPN
taxlaw-2841	1009	7	&	&	CCONJ
taxlaw-2841	1009	8	haiyan	haiyan	PROPN
taxlaw-2841	1009	9	xu	xu	PROPN
taxlaw-2841	1009	10	,	,	PUNCT
taxlaw-2841	1009	11	evaluating	evaluate	VERB
taxlaw-2841	1009	12	beps	bep	NOUN
taxlaw-2841	1009	13	,	,	PUNCT
taxlaw-2841	1009	14	harv	harv	NOUN
taxlaw-2841	1009	15	.	.	PUNCT
taxlaw-2841	1010	1	bus	bus	NOUN
taxlaw-2841	1010	2	.	.	PUNCT
taxlaw-2841	1011	1	l.	l.	PROPN
taxlaw-2841	1011	2	rev	rev	PROPN
taxlaw-2841	1011	3	.	.	PUNCT
taxlaw-2841	1012	1	(	(	PUNCT
taxlaw-2841	1012	2	forthcoming	forthcoming	ADJ
taxlaw-2841	1012	3	2016	2016	NUM
taxlaw-2841	1012	4	)	)	PUNCT
taxlaw-2841	1012	5	,	,	PUNCT
taxlaw-2841	1013	1	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2716125	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2716125	PROPN
taxlaw-2841	1014	1	[	[	X
taxlaw-2841	1014	2	http://perma.cc/jw5a-282r	http://perma.cc/jw5a-282r	PROPN
taxlaw-2841	1014	3	]	]	SYM
taxlaw-2841	1014	4	.	.	PUNCT
taxlaw-2841	1014	5	2017	2017	NUM
taxlaw-2841	1014	6	]	]	PUNCT
taxlaw-2841	1014	7	minimum	minimum	ADJ
taxlaw-2841	1014	8	global	global	ADJ
taxlaw-2841	1014	9	effective	effective	ADJ
taxlaw-2841	1014	10	corporate	corporate	ADJ
taxlaw-2841	1014	11	tax	tax	NOUN
taxlaw-2841	1014	12	rate	rate	NOUN
taxlaw-2841	1014	13	51	51	NUM
taxlaw-2841	1014	14	repatriation	repatriation	NOUN
taxlaw-2841	1014	15	in	in	ADP
taxlaw-2841	1014	16	the	the	DET
taxlaw-2841	1014	17	rate	rate	NOUN
taxlaw-2841	1014	18	of	of	ADP
taxlaw-2841	1014	19	10	10	NUM
taxlaw-2841	1014	20	%	%	NOUN
taxlaw-2841	1014	21	.	.	PUNCT
taxlaw-2841	1015	1	these	these	DET
taxlaw-2841	1015	2	proposals	proposal	NOUN
taxlaw-2841	1015	3	and	and	CCONJ
taxlaw-2841	1015	4	the	the	DET
taxlaw-2841	1015	5	surrounding	surround	VERB
taxlaw-2841	1015	6	political	political	ADJ
taxlaw-2841	1015	7	correspondence	correspondence	NOUN
taxlaw-2841	1015	8	indicate	indicate	VERB
taxlaw-2841	1015	9	political	political	ADJ
taxlaw-2841	1015	10	support	support	NOUN
taxlaw-2841	1015	11	for	for	ADP
taxlaw-2841	1015	12	an	an	DET
taxlaw-2841	1015	13	idea	idea	NOUN
taxlaw-2841	1015	14	of	of	ADP
taxlaw-2841	1015	15	minimum	minimum	ADJ
taxlaw-2841	1015	16	taxation	taxation	NOUN
taxlaw-2841	1015	17	,	,	PUNCT
taxlaw-2841	1015	18	as	as	SCONJ
taxlaw-2841	1015	19	introduced	introduce	VERB
taxlaw-2841	1015	20	in	in	ADP
taxlaw-2841	1015	21	my	my	PRON
taxlaw-2841	1015	22	proposal	proposal	NOUN
taxlaw-2841	1015	23	.	.	PUNCT
taxlaw-2841	1016	1	i	i	PRON
taxlaw-2841	1016	2	argue	argue	VERB
taxlaw-2841	1016	3	that	that	SCONJ
taxlaw-2841	1016	4	my	my	PRON
taxlaw-2841	1016	5	proposal	proposal	NOUN
taxlaw-2841	1016	6	is	be	AUX
taxlaw-2841	1016	7	the	the	DET
taxlaw-2841	1016	8	appropriate	appropriate	ADJ
taxlaw-2841	1016	9	compromise	compromise	NOUN
taxlaw-2841	1016	10	that	that	PRON
taxlaw-2841	1016	11	meets	meet	VERB
taxlaw-2841	1016	12	the	the	DET
taxlaw-2841	1016	13	overlapping	overlap	VERB
taxlaw-2841	1016	14	interests	interest	NOUN
taxlaw-2841	1016	15	between	between	ADP
taxlaw-2841	1016	16	republicans	republicans	PROPN
taxlaw-2841	1016	17	and	and	CCONJ
taxlaw-2841	1016	18	democrats	democrats	PROPN
taxlaw-2841	1016	19	.	.	PUNCT
taxlaw-2841	1017	1	republicans	republicans	PROPN
taxlaw-2841	1017	2	would	would	AUX
taxlaw-2841	1017	3	be	be	AUX
taxlaw-2841	1017	4	happy	happy	ADJ
taxlaw-2841	1017	5	with	with	ADP
taxlaw-2841	1017	6	the	the	DET
taxlaw-2841	1017	7	lowered	lower	VERB
taxlaw-2841	1017	8	corporate	corporate	ADJ
taxlaw-2841	1017	9	tax	tax	NOUN
taxlaw-2841	1017	10	rate	rate	NOUN
taxlaw-2841	1017	11	of	of	ADP
taxlaw-2841	1017	12	25	25	NUM
taxlaw-2841	1017	13	%	%	NOUN
taxlaw-2841	1017	14	.	.	PUNCT
taxlaw-2841	1018	1	in	in	ADP
taxlaw-2841	1018	2	return	return	NOUN
taxlaw-2841	1018	3	,	,	PUNCT
taxlaw-2841	1018	4	they	they	PRON
taxlaw-2841	1018	5	will	will	AUX
taxlaw-2841	1018	6	need	need	VERB
taxlaw-2841	1018	7	to	to	PART
taxlaw-2841	1018	8	compromise	compromise	VERB
taxlaw-2841	1018	9	their	their	PRON
taxlaw-2841	1018	10	demand	demand	NOUN
taxlaw-2841	1018	11	for	for	ADP
taxlaw-2841	1018	12	territorial	territorial	ADJ
taxlaw-2841	1018	13	taxation	taxation	NOUN
taxlaw-2841	1018	14	by	by	ADP
taxlaw-2841	1018	15	accepting	accept	VERB
taxlaw-2841	1018	16	their	their	PRON
taxlaw-2841	1018	17	own	own	ADJ
taxlaw-2841	1018	18	proposal	proposal	NOUN
taxlaw-2841	1018	19	of	of	ADP
taxlaw-2841	1018	20	deemed	deemed	ADJ
taxlaw-2841	1018	21	repatriation	repatriation	NOUN
taxlaw-2841	1018	22	,	,	PUNCT
taxlaw-2841	1018	23	not	not	PART
taxlaw-2841	1018	24	as	as	ADP
taxlaw-2841	1018	25	a	a	DET
taxlaw-2841	1018	26	transitional	transitional	ADJ
taxlaw-2841	1018	27	provision	provision	NOUN
taxlaw-2841	1018	28	,	,	PUNCT
taxlaw-2841	1018	29	but	but	CCONJ
taxlaw-2841	1018	30	as	as	ADP
taxlaw-2841	1018	31	a	a	DET
taxlaw-2841	1018	32	permanent	permanent	ADJ
taxlaw-2841	1018	33	law	law	NOUN
taxlaw-2841	1018	34	that	that	PRON
taxlaw-2841	1018	35	imposes	impose	VERB
taxlaw-2841	1018	36	intermediate	intermediate	ADJ
taxlaw-2841	1018	37	tax	tax	NOUN
taxlaw-2841	1018	38	liability	liability	NOUN
taxlaw-2841	1018	39	until	until	ADP
taxlaw-2841	1018	40	repatriation	repatriation	NOUN
taxlaw-2841	1018	41	at	at	ADP
taxlaw-2841	1018	42	a	a	DET
taxlaw-2841	1018	43	rate	rate	NOUN
taxlaw-2841	1018	44	of	of	ADP
taxlaw-2841	1018	45	15	15	NUM
taxlaw-2841	1018	46	%	%	NOUN
taxlaw-2841	1018	47	rather	rather	ADV
taxlaw-2841	1018	48	than	than	ADP
taxlaw-2841	1018	49	their	their	PRON
taxlaw-2841	1018	50	proposed	propose	VERB
taxlaw-2841	1018	51	rate	rate	NOUN
taxlaw-2841	1018	52	of	of	ADP
taxlaw-2841	1018	53	10	10	NUM
taxlaw-2841	1018	54	%	%	NOUN
taxlaw-2841	1018	55	.	.	PUNCT
taxlaw-2841	1019	1	the	the	DET
taxlaw-2841	1019	2	minimum	minimum	ADJ
taxlaw-2841	1019	3	15	15	NUM
taxlaw-2841	1019	4	%	%	NOUN
taxlaw-2841	1019	5	tax	tax	NOUN
taxlaw-2841	1019	6	is	be	AUX
taxlaw-2841	1019	7	de	de	X
taxlaw-2841	1019	8	facto	facto	X
taxlaw-2841	1019	9	similar	similar	ADJ
taxlaw-2841	1019	10	to	to	ADP
taxlaw-2841	1019	11	a	a	DET
taxlaw-2841	1019	12	deemed	deem	VERB
taxlaw-2841	1019	13	repatriation	repatriation	NOUN
taxlaw-2841	1019	14	tax	tax	NOUN
taxlaw-2841	1019	15	.	.	PUNCT
taxlaw-2841	1020	1	however	however	ADV
taxlaw-2841	1020	2	,	,	PUNCT
taxlaw-2841	1020	3	it	it	PRON
taxlaw-2841	1020	4	is	be	AUX
taxlaw-2841	1020	5	not	not	PART
taxlaw-2841	1020	6	identical	identical	ADJ
taxlaw-2841	1020	7	for	for	ADP
taxlaw-2841	1020	8	several	several	ADJ
taxlaw-2841	1020	9	reasons	reason	NOUN
taxlaw-2841	1020	10	.	.	PUNCT
taxlaw-2841	1021	1	it	it	PRON
taxlaw-2841	1021	2	is	be	AUX
taxlaw-2841	1021	3	independent	independent	ADJ
taxlaw-2841	1021	4	in	in	ADP
taxlaw-2841	1021	5	the	the	DET
taxlaw-2841	1021	6	sense	sense	NOUN
taxlaw-2841	1021	7	that	that	SCONJ
taxlaw-2841	1021	8	it	it	PRON
taxlaw-2841	1021	9	produces	produce	VERB
taxlaw-2841	1021	10	an	an	DET
taxlaw-2841	1021	11	independent	independent	ADJ
taxlaw-2841	1021	12	and	and	CCONJ
taxlaw-2841	1021	13	separate	separate	ADJ
taxlaw-2841	1021	14	tax	tax	NOUN
taxlaw-2841	1021	15	liability	liability	NOUN
taxlaw-2841	1021	16	;	;	PUNCT
taxlaw-2841	1021	17	it	it	PRON
taxlaw-2841	1021	18	is	be	AUX
taxlaw-2841	1021	19	conditional	conditional	ADJ
taxlaw-2841	1021	20	,	,	PUNCT
taxlaw-2841	1021	21	depending	depend	VERB
taxlaw-2841	1021	22	on	on	ADP
taxlaw-2841	1021	23	the	the	DET
taxlaw-2841	1021	24	global	global	ADJ
taxlaw-2841	1021	25	effective	effective	ADJ
taxlaw-2841	1021	26	tax	tax	NOUN
taxlaw-2841	1021	27	rate	rate	NOUN
taxlaw-2841	1021	28	,	,	PUNCT
taxlaw-2841	1021	29	and	and	CCONJ
taxlaw-2841	1021	30	it	it	PRON
taxlaw-2841	1021	31	is	be	AUX
taxlaw-2841	1021	32	an	an	DET
taxlaw-2841	1021	33	interim	interim	ADJ
taxlaw-2841	1021	34	liability	liability	NOUN
taxlaw-2841	1021	35	because	because	SCONJ
taxlaw-2841	1021	36	upon	upon	SCONJ
taxlaw-2841	1021	37	repatriation	repatriation	NOUN
taxlaw-2841	1021	38	,	,	PUNCT
taxlaw-2841	1021	39	full	full	ADJ
taxlaw-2841	1021	40	taxation	taxation	NOUN
taxlaw-2841	1021	41	will	will	AUX
taxlaw-2841	1021	42	be	be	AUX
taxlaw-2841	1021	43	imposed	impose	VERB
taxlaw-2841	1021	44	.	.	PUNCT
taxlaw-2841	1022	1	this	this	DET
taxlaw-2841	1022	2	compromise	compromise	NOUN
taxlaw-2841	1022	3	would	would	AUX
taxlaw-2841	1022	4	satisfy	satisfy	VERB
taxlaw-2841	1022	5	the	the	DET
taxlaw-2841	1022	6	democrats	democrats	PROPN
taxlaw-2841	1022	7	to	to	ADP
taxlaw-2841	1022	8	the	the	DET
taxlaw-2841	1022	9	best	good	ADJ
taxlaw-2841	1022	10	of	of	ADP
taxlaw-2841	1022	11	my	my	PRON
taxlaw-2841	1022	12	understanding	understanding	NOUN
taxlaw-2841	1022	13	.	.	PUNCT
taxlaw-2841	1023	1	this	this	PRON
taxlaw-2841	1023	2	is	be	AUX
taxlaw-2841	1023	3	because	because	SCONJ
taxlaw-2841	1023	4	it	it	PRON
taxlaw-2841	1023	5	de	de	X
taxlaw-2841	1023	6	facto	facto	X
taxlaw-2841	1023	7	keeps	keep	VERB
taxlaw-2841	1023	8	worldwide	worldwide	ADV
taxlaw-2841	1023	9	taxation	taxation	NOUN
taxlaw-2841	1023	10	and	and	CCONJ
taxlaw-2841	1023	11	ends	end	VERB
taxlaw-2841	1023	12	deferral	deferral	ADV
taxlaw-2841	1023	13	partially	partially	ADV
taxlaw-2841	1023	14	rather	rather	ADV
taxlaw-2841	1023	15	than	than	ADP
taxlaw-2841	1023	16	fully	fully	ADV
taxlaw-2841	1023	17	.	.	PUNCT
taxlaw-2841	1024	1	it	it	PRON
taxlaw-2841	1024	2	lowers	lower	VERB
taxlaw-2841	1024	3	the	the	DET
taxlaw-2841	1024	4	statutory	statutory	ADJ
taxlaw-2841	1024	5	corporate	corporate	ADJ
taxlaw-2841	1024	6	tax	tax	NOUN
taxlaw-2841	1024	7	rate	rate	NOUN
taxlaw-2841	1024	8	,	,	PUNCT
taxlaw-2841	1024	9	but	but	CCONJ
taxlaw-2841	1024	10	at	at	ADP
taxlaw-2841	1024	11	the	the	DET
taxlaw-2841	1024	12	same	same	ADJ
taxlaw-2841	1024	13	time	time	NOUN
taxlaw-2841	1024	14	,	,	PUNCT
taxlaw-2841	1024	15	it	it	PRON
taxlaw-2841	1024	16	increases	increase	VERB
taxlaw-2841	1024	17	the	the	DET
taxlaw-2841	1024	18	effective	effective	ADJ
taxlaw-2841	1024	19	corporate	corporate	ADJ
taxlaw-2841	1024	20	tax	tax	NOUN
taxlaw-2841	1024	21	rate	rate	NOUN
taxlaw-2841	1024	22	,	,	PUNCT
taxlaw-2841	1024	23	mainly	mainly	ADV
taxlaw-2841	1024	24	on	on	ADP
taxlaw-2841	1024	25	multinationals	multinational	NOUN
taxlaw-2841	1024	26	.	.	PUNCT
taxlaw-2841	1025	1	it	it	PRON
taxlaw-2841	1025	2	will	will	AUX
taxlaw-2841	1025	3	level	level	VERB
taxlaw-2841	1025	4	the	the	DET
taxlaw-2841	1025	5	playing	play	VERB
taxlaw-2841	1025	6	field	field	NOUN
taxlaw-2841	1025	7	between	between	ADP
taxlaw-2841	1025	8	multinationals	multinational	NOUN
taxlaw-2841	1025	9	and	and	CCONJ
taxlaw-2841	1025	10	local	local	ADJ
taxlaw-2841	1025	11	small	small	ADJ
taxlaw-2841	1025	12	/	/	SYM
taxlaw-2841	1025	13	medium	medium	ADJ
taxlaw-2841	1025	14	-	-	PUNCT
taxlaw-2841	1025	15	sized	sized	ADJ
taxlaw-2841	1025	16	corporations	corporation	NOUN
taxlaw-2841	1025	17	as	as	ADV
taxlaw-2841	1025	18	well	well	ADV
taxlaw-2841	1025	19	as	as	ADP
taxlaw-2841	1025	20	between	between	ADP
taxlaw-2841	1025	21	corporations	corporation	NOUN
taxlaw-2841	1025	22	and	and	CCONJ
taxlaw-2841	1025	23	individuals	individual	NOUN
taxlaw-2841	1025	24	.	.	PUNCT
taxlaw-2841	1026	1	it	it	PRON
taxlaw-2841	1026	2	is	be	AUX
taxlaw-2841	1026	3	a	a	DET
taxlaw-2841	1026	4	balanced	balanced	ADJ
taxlaw-2841	1026	5	compromise	compromise	NOUN
taxlaw-2841	1026	6	between	between	ADP
taxlaw-2841	1026	7	the	the	DET
taxlaw-2841	1026	8	interests	interest	NOUN
taxlaw-2841	1026	9	of	of	ADP
taxlaw-2841	1026	10	corporations	corporation	NOUN
taxlaw-2841	1026	11	and	and	CCONJ
taxlaw-2841	1026	12	the	the	DET
taxlaw-2841	1026	13	public	public	NOUN
taxlaw-2841	1026	14	.	.	PUNCT
taxlaw-2841	1027	1	in	in	ADP
taxlaw-2841	1027	2	sum	sum	NOUN
taxlaw-2841	1027	3	,	,	PUNCT
taxlaw-2841	1027	4	i	i	PRON
taxlaw-2841	1027	5	advocate	advocate	VERB
taxlaw-2841	1027	6	the	the	DET
taxlaw-2841	1027	7	political	political	ADJ
taxlaw-2841	1027	8	adoption	adoption	NOUN
taxlaw-2841	1027	9	of	of	ADP
taxlaw-2841	1027	10	my	my	PRON
taxlaw-2841	1027	11	proposed	propose	VERB
taxlaw-2841	1027	12	minimum	minimum	ADJ
taxlaw-2841	1027	13	global	global	ADJ
taxlaw-2841	1027	14	effective	effective	ADJ
taxlaw-2841	1027	15	corporate	corporate	ADJ
taxlaw-2841	1027	16	tax	tax	NOUN
taxlaw-2841	1027	17	rate	rate	NOUN
taxlaw-2841	1027	18	as	as	ADP
taxlaw-2841	1027	19	a	a	DET
taxlaw-2841	1027	20	general	general	ADJ
taxlaw-2841	1027	21	anti	anti	ADJ
taxlaw-2841	1027	22	-	-	ADJ
taxlaw-2841	1027	23	avoidance	avoidance	ADJ
taxlaw-2841	1027	24	rule	rule	NOUN
taxlaw-2841	1027	25	in	in	ADP
taxlaw-2841	1027	26	the	the	DET
taxlaw-2841	1027	27	internal	internal	ADJ
taxlaw-2841	1027	28	revenue	revenue	NOUN
taxlaw-2841	1027	29	code	code	NOUN
taxlaw-2841	1027	30	by	by	ADP
taxlaw-2841	1027	31	the	the	DET
taxlaw-2841	1027	32	congress	congress	PROPN
taxlaw-2841	1027	33	,	,	PUNCT
taxlaw-2841	1027	34	the	the	PRON
taxlaw-2841	1027	35	sooner	soon	ADV
taxlaw-2841	1027	36	the	the	PRON
taxlaw-2841	1027	37	better	well	ADJ
taxlaw-2841	1027	38	.	.	PUNCT
taxlaw-2841	1028	1	9	9	X
taxlaw-2841	1028	2	.	.	X
taxlaw-2841	1028	3	constructive	constructive	ADJ
taxlaw-2841	1028	4	unilateralism	unilateralism	NOUN
taxlaw-2841	1028	5	constructive	constructive	ADJ
taxlaw-2841	1028	6	unilateralism	unilateralism	NOUN
taxlaw-2841	1028	7	is	be	AUX
taxlaw-2841	1028	8	a	a	DET
taxlaw-2841	1028	9	creative	creative	ADJ
taxlaw-2841	1028	10	term	term	NOUN
taxlaw-2841	1028	11	introduced	introduce	VERB
taxlaw-2841	1028	12	by	by	ADP
taxlaw-2841	1028	13	professor	professor	NOUN
taxlaw-2841	1028	14	avi	avi	PROPN
taxlaw-2841	1028	15	-	-	PUNCT
taxlaw-2841	1028	16	yonah	yonah	NOUN
taxlaw-2841	1028	17	to	to	PART
taxlaw-2841	1028	18	reflect	reflect	VERB
taxlaw-2841	1028	19	the	the	DET
taxlaw-2841	1028	20	role	role	NOUN
taxlaw-2841	1028	21	of	of	ADP
taxlaw-2841	1028	22	the	the	DET
taxlaw-2841	1028	23	united	united	PROPN
taxlaw-2841	1028	24	states	states	PROPN
taxlaw-2841	1028	25	in	in	ADP
taxlaw-2841	1028	26	the	the	DET
taxlaw-2841	1028	27	international	international	ADJ
taxlaw-2841	1028	28	arena	arena	NOUN
taxlaw-2841	1028	29	of	of	ADP
taxlaw-2841	1028	30	taxation	taxation	NOUN
taxlaw-2841	1028	31	.	.	PUNCT
taxlaw-2841	1029	1	in	in	ADP
taxlaw-2841	1029	2	this	this	DET
taxlaw-2841	1029	3	role	role	NOUN
taxlaw-2841	1029	4	,	,	PUNCT
taxlaw-2841	1029	5	the	the	DET
taxlaw-2841	1029	6	united	united	PROPN
taxlaw-2841	1029	7	states	states	PROPN
taxlaw-2841	1029	8	has	have	AUX
taxlaw-2841	1029	9	acted	act	VERB
taxlaw-2841	1029	10	unilaterally	unilaterally	ADV
taxlaw-2841	1029	11	and	and	CCONJ
taxlaw-2841	1029	12	introduced	introduce	VERB
taxlaw-2841	1029	13	international	international	ADJ
taxlaw-2841	1029	14	taxation	taxation	NOUN
taxlaw-2841	1029	15	rules	rule	NOUN
taxlaw-2841	1029	16	in	in	ADP
taxlaw-2841	1029	17	its	its	PRON
taxlaw-2841	1029	18	domestic	domestic	ADJ
taxlaw-2841	1029	19	law	law	NOUN
taxlaw-2841	1029	20	and	and	CCONJ
taxlaw-2841	1029	21	model	model	NOUN
taxlaw-2841	1029	22	tax	tax	NOUN
taxlaw-2841	1029	23	treaty	treaty	NOUN
taxlaw-2841	1029	24	,	,	PUNCT
taxlaw-2841	1029	25	such	such	ADJ
taxlaw-2841	1029	26	as	as	ADP
taxlaw-2841	1029	27	the	the	DET
taxlaw-2841	1029	28	foreign	foreign	ADJ
taxlaw-2841	1029	29	tax	tax	NOUN
taxlaw-2841	1029	30	credit	credit	NOUN
taxlaw-2841	1029	31	,	,	PUNCT
taxlaw-2841	1029	32	the	the	DET
taxlaw-2841	1029	33	cfc	cfc	NOUN
taxlaw-2841	1029	34	rules	rule	NOUN
taxlaw-2841	1029	35	,	,	PUNCT
taxlaw-2841	1029	36	and	and	CCONJ
taxlaw-2841	1029	37	fatca	fatca	ADJ
taxlaw-2841	1029	38	.	.	PUNCT
taxlaw-2841	1030	1	these	these	DET
taxlaw-2841	1030	2	rules	rule	NOUN
taxlaw-2841	1030	3	gained	gain	VERB
taxlaw-2841	1030	4	international	international	ADJ
taxlaw-2841	1030	5	adoption	adoption	NOUN
taxlaw-2841	1030	6	and	and	CCONJ
taxlaw-2841	1030	7	constructively	constructively	ADV
taxlaw-2841	1030	8	contributed	contribute	VERB
taxlaw-2841	1030	9	to	to	ADP
taxlaw-2841	1030	10	the	the	DET
taxlaw-2841	1030	11	development	development	NOUN
taxlaw-2841	1030	12	of	of	ADP
taxlaw-2841	1030	13	the	the	DET
taxlaw-2841	1030	14	world	world	NOUN
taxlaw-2841	1030	15	’s	’s	PART
taxlaw-2841	1030	16	international	international	ADJ
taxlaw-2841	1030	17	tax	tax	NOUN
taxlaw-2841	1030	18	regime	regime	NOUN
taxlaw-2841	1030	19	.	.	PUNCT
taxlaw-2841	1031	1	according	accord	VERB
taxlaw-2841	1031	2	to	to	ADP
taxlaw-2841	1031	3	avi	avi	NOUN
taxlaw-2841	1031	4	-	-	PUNCT
taxlaw-2841	1031	5	yonah	yonah	ADJ
taxlaw-2841	1031	6	,	,	PUNCT
taxlaw-2841	1031	7	historically	historically	ADV
taxlaw-2841	1031	8	,	,	PUNCT
taxlaw-2841	1031	9	most	most	ADJ
taxlaw-2841	1031	10	of	of	ADP
taxlaw-2841	1031	11	the	the	DET
taxlaw-2841	1031	12	advances	advance	NOUN
taxlaw-2841	1031	13	in	in	ADP
taxlaw-2841	1031	14	international	international	ADJ
taxlaw-2841	1031	15	taxation	taxation	NOUN
taxlaw-2841	1031	16	occurred	occur	VERB
taxlaw-2841	1031	17	when	when	SCONJ
taxlaw-2841	1031	18	the	the	DET
taxlaw-2841	1031	19	u.s	u.s	PROPN
taxlaw-2841	1031	20	.	.	PROPN
taxlaw-2841	1031	21	has	have	AUX
taxlaw-2841	1031	22	led	lead	VERB
taxlaw-2841	1031	23	the	the	DET
taxlaw-2841	1031	24	efforts	effort	NOUN
taxlaw-2841	1031	25	,	,	PUNCT
taxlaw-2841	1031	26	not	not	PART
taxlaw-2841	1031	27	because	because	SCONJ
taxlaw-2841	1031	28	it	it	PRON
taxlaw-2841	1031	29	has	have	AUX
taxlaw-2841	1031	30	followed	follow	VERB
taxlaw-2841	1031	31	in	in	ADP
taxlaw-2841	1031	32	the	the	DET
taxlaw-2841	1031	33	footsteps	footstep	NOUN
taxlaw-2841	1031	34	of	of	ADP
taxlaw-2841	1031	35	other	other	ADJ
taxlaw-2841	1031	36	countries	country	NOUN
taxlaw-2841	1031	37	.	.	PUNCT
taxlaw-2841	1032	1	positive	positive	ADJ
taxlaw-2841	1032	2	results	result	NOUN
taxlaw-2841	1032	3	can	can	AUX
taxlaw-2841	1032	4	be	be	AUX
taxlaw-2841	1032	5	expected	expect	VERB
taxlaw-2841	1032	6	if	if	SCONJ
taxlaw-2841	1032	7	the	the	DET
taxlaw-2841	1032	8	u.s	u.s	PROPN
taxlaw-2841	1032	9	.	.	PROPN
taxlaw-2841	1032	10	maintains	maintain	VERB
taxlaw-2841	1032	11	its	its	PRON
taxlaw-2841	1032	12	leadership	leadership	NOUN
taxlaw-2841	1032	13	by	by	ADP
taxlaw-2841	1032	14	“	"	PUNCT
taxlaw-2841	1032	15	constructive	constructive	ADJ
taxlaw-2841	1032	16	unilateralism	unilateralism	NOUN
taxlaw-2841	1032	17	.	.	PUNCT
taxlaw-2841	1033	1	”192	”192	PUNCT
taxlaw-2841	1034	1	i	i	PRON
taxlaw-2841	1034	2	wholeheartedly	wholeheartedly	ADV
taxlaw-2841	1034	3	agree	agree	VERB
taxlaw-2841	1034	4	with	with	ADP
taxlaw-2841	1034	5	this	this	DET
taxlaw-2841	1034	6	argument	argument	NOUN
taxlaw-2841	1034	7	and	and	CCONJ
taxlaw-2841	1034	8	believe	believe	VERB
taxlaw-2841	1034	9	that	that	SCONJ
taxlaw-2841	1034	10	the	the	DET
taxlaw-2841	1034	11	u.s	u.s	PROPN
taxlaw-2841	1034	12	.	.	PROPN
taxlaw-2841	1034	13	could	could	AUX
taxlaw-2841	1034	14	,	,	PUNCT
taxlaw-2841	1034	15	and	and	CCONJ
taxlaw-2841	1034	16	should	should	AUX
taxlaw-2841	1034	17	,	,	PUNCT
taxlaw-2841	1034	18	continue	continue	VERB
taxlaw-2841	1034	19	to	to	PART
taxlaw-2841	1034	20	play	play	VERB
taxlaw-2841	1034	21	this	this	DET
taxlaw-2841	1034	22	role	role	NOUN
taxlaw-2841	1034	23	in	in	ADP
taxlaw-2841	1034	24	the	the	DET
taxlaw-2841	1034	25	context	context	NOUN
taxlaw-2841	1034	26	of	of	ADP
taxlaw-2841	1034	27	limiting	limit	VERB
taxlaw-2841	1034	28	international	international	ADJ
taxlaw-2841	1034	29	corporate	corporate	ADJ
taxlaw-2841	1034	30	tax	tax	NOUN
taxlaw-2841	1034	31	avoidance	avoidance	NOUN
taxlaw-2841	1034	32	.	.	PUNCT
taxlaw-2841	1035	1	however	however	ADV
taxlaw-2841	1035	2	,	,	PUNCT
taxlaw-2841	1035	3	i	i	PRON
taxlaw-2841	1035	4	do	do	AUX
taxlaw-2841	1035	5	not	not	PART
taxlaw-2841	1035	6	entirely	entirely	ADV
taxlaw-2841	1035	7	agree	agree	VERB
taxlaw-2841	1035	8	with	with	ADP
taxlaw-2841	1035	9	the	the	DET
taxlaw-2841	1035	10	recent	recent	ADJ
taxlaw-2841	1035	11	move	move	NOUN
taxlaw-2841	1035	12	of	of	ADP
taxlaw-2841	1035	13	avi	avi	NOUN
taxlaw-2841	1035	14	-	-	PUNCT
taxlaw-2841	1035	15	yonah	yonah	NOUN
taxlaw-2841	1035	16	toward	toward	ADP
taxlaw-2841	1035	17	more	more	ADJ
taxlaw-2841	1035	18	global	global	ADJ
taxlaw-2841	1035	19	multilateralism	multilateralism	NOUN
taxlaw-2841	1035	20	.	.	PUNCT
taxlaw-2841	1036	1	global	global	ADJ
taxlaw-2841	1036	2	multilateralism	multilateralism	NOUN
taxlaw-2841	1036	3	can	can	AUX
taxlaw-2841	1036	4	be	be	AUX
taxlaw-2841	1036	5	an	an	DET
taxlaw-2841	1036	6	option	option	NOUN
taxlaw-2841	1036	7	that	that	PRON
taxlaw-2841	1036	8	would	would	AUX
taxlaw-2841	1036	9	contribute	contribute	VERB
taxlaw-2841	1036	10	substantially	substantially	ADV
taxlaw-2841	1036	11	in	in	ADP
taxlaw-2841	1036	12	solving	solve	VERB
taxlaw-2841	1036	13	difficult	difficult	ADJ
taxlaw-2841	1036	14	issues	issue	NOUN
taxlaw-2841	1036	15	of	of	ADP
taxlaw-2841	1036	16	international	international	ADJ
taxlaw-2841	1036	17	taxation	taxation	NOUN
taxlaw-2841	1036	18	,	,	PUNCT
taxlaw-2841	1036	19	but	but	CCONJ
taxlaw-2841	1036	20	that	that	PRON
taxlaw-2841	1036	21	is	be	AUX
taxlaw-2841	1036	22	for	for	ADP
taxlaw-2841	1036	23	the	the	DET
taxlaw-2841	1036	24	long	long	ADJ
taxlaw-2841	1036	25	run	run	NOUN
taxlaw-2841	1036	26	,	,	PUNCT
taxlaw-2841	1036	27	not	not	PART
taxlaw-2841	1036	28	the	the	DET
taxlaw-2841	1036	29	short	short	ADJ
taxlaw-2841	1036	30	run	run	NOUN
taxlaw-2841	1036	31	.	.	PUNCT
taxlaw-2841	1037	1	similarly	similarly	ADV
taxlaw-2841	1037	2	,	,	PUNCT
taxlaw-2841	1037	3	i	i	PRON
taxlaw-2841	1037	4	also	also	ADV
taxlaw-2841	1037	5	do	do	AUX
taxlaw-2841	1037	6	not	not	PART
taxlaw-2841	1037	7	agree	agree	VERB
taxlaw-2841	1037	8	with	with	ADP
taxlaw-2841	1037	9	zucman	zucman	NOUN
taxlaw-2841	1037	10	’s	’s	PART
taxlaw-2841	1037	11	multilateral	multilateral	ADJ
taxlaw-2841	1037	12	proposals	proposal	NOUN
taxlaw-2841	1037	13	in	in	ADP
taxlaw-2841	1037	14	the	the	DET
taxlaw-2841	1037	15	short	short	ADJ
taxlaw-2841	1037	16	term	term	NOUN
taxlaw-2841	1037	17	,	,	PUNCT
taxlaw-2841	1037	18	although	although	SCONJ
taxlaw-2841	1037	19	we	we	PRON
taxlaw-2841	1037	20	share	share	VERB
taxlaw-2841	1037	21	the	the	DET
taxlaw-2841	1037	22	same	same	ADJ
taxlaw-2841	1037	23	notion	notion	NOUN
taxlaw-2841	1037	24	and	and	CCONJ
taxlaw-2841	1037	25	argument	argument	NOUN
taxlaw-2841	1037	26	that	that	SCONJ
taxlaw-2841	1037	27	“	"	PUNCT
taxlaw-2841	1037	28	the	the	DET
taxlaw-2841	1037	29	united	united	PROPN
taxlaw-2841	1037	30	states	states	PROPN
taxlaw-2841	1037	31	and	and	CCONJ
taxlaw-2841	1037	32	europe	europe	PROPN
taxlaw-2841	1037	33	can	can	AUX
taxlaw-2841	1037	34	advance	advance	VERB
taxlaw-2841	1037	35	alone	alone	ADV
taxlaw-2841	1037	36	in	in	ADP
taxlaw-2841	1037	37	reforming	reform	VERB
taxlaw-2841	1037	38	the	the	DET
taxlaw-2841	1037	39	taxation	taxation	NOUN
taxlaw-2841	1037	40	of	of	ADP
taxlaw-2841	1037	41	companies	company	NOUN
taxlaw-2841	1037	42	.	.	PUNCT
taxlaw-2841	1038	1	it	it	PRON
taxlaw-2841	1038	2	is	be	AUX
taxlaw-2841	1038	3	up	up	ADP
taxlaw-2841	1038	4	to	to	ADP
taxlaw-2841	1038	5	them	they	PRON
taxlaw-2841	1038	6	to	to	PART
taxlaw-2841	1038	7	choose	choose	VERB
taxlaw-2841	1038	8	the	the	DET
taxlaw-2841	1038	9	way	way	NOUN
taxlaw-2841	1038	10	in	in	ADP
taxlaw-2841	1038	11	which	which	PRON
taxlaw-2841	1038	12	they	they	PRON
taxlaw-2841	1038	13	wish	wish	VERB
taxlaw-2841	1038	14	to	to	PART
taxlaw-2841	1038	15	tax	tax	NOUN
taxlaw-2841	1038	16	multinationals	multinational	NOUN
taxlaw-2841	1038	17	.	.	PUNCT
taxlaw-2841	1039	1	an	an	DET
taxlaw-2841	1039	2	eu	eu	PROPN
taxlaw-2841	1039	3	-	-	ADJ
taxlaw-2841	1039	4	us	us	PROPN
taxlaw-2841	1039	5	accord	accord	NOUN
taxlaw-2841	1039	6	would	would	AUX
taxlaw-2841	1039	7	build	build	VERB
taxlaw-2841	1039	8	192	192	NUM
taxlaw-2841	1039	9	see	see	NOUN
taxlaw-2841	1039	10	reuven	reuven	PROPN
taxlaw-2841	1039	11	s.	s.	PROPN
taxlaw-2841	1039	12	avi	avi	PROPN
taxlaw-2841	1039	13	-	-	PUNCT
taxlaw-2841	1039	14	yonah	yonah	ADJ
taxlaw-2841	1039	15	,	,	PUNCT
taxlaw-2841	1039	16	constructive	constructive	ADJ
taxlaw-2841	1039	17	unilateralism	unilateralism	NOUN
taxlaw-2841	1039	18	:	:	PUNCT
taxlaw-2841	1039	19	us	us	PROPN
taxlaw-2841	1039	20	leadership	leadership	NOUN
taxlaw-2841	1039	21	and	and	CCONJ
taxlaw-2841	1039	22	international	international	ADJ
taxlaw-2841	1039	23	taxation	taxation	NOUN
taxlaw-2841	1039	24	,	,	PUNCT
taxlaw-2841	1039	25	u.	u.	NOUN
taxlaw-2841	1039	26	of	of	ADP
taxlaw-2841	1039	27	mich	mich	PROPN
taxlaw-2841	1039	28	.	.	PUNCT
taxlaw-2841	1040	1	pub	pub	NOUN
taxlaw-2841	1040	2	.	.	PUNCT
taxlaw-2841	1041	1	l.	l.	PROPN
taxlaw-2841	1041	2	&	&	CCONJ
taxlaw-2841	1041	3	legal	legal	ADJ
taxlaw-2841	1041	4	theory	theory	NOUN
taxlaw-2841	1041	5	res	re	NOUN
taxlaw-2841	1041	6	.	.	PUNCT
taxlaw-2841	1041	7	paper	paper	NOUN
taxlaw-2841	1041	8	series	series	NOUN
taxlaw-2841	1041	9	,	,	PUNCT
taxlaw-2841	1041	10	paper	paper	NOUN
taxlaw-2841	1041	11	no	no	NOUN
taxlaw-2841	1041	12	.	.	PUNCT
taxlaw-2841	1042	1	463	463	NUM
taxlaw-2841	1042	2	(	(	PUNCT
taxlaw-2841	1042	3	jun	jun	PROPN
taxlaw-2841	1042	4	.	.	PROPN
taxlaw-2841	1042	5	2015	2015	NUM
taxlaw-2841	1042	6	)	)	PUNCT
taxlaw-2841	1042	7	,	,	PUNCT
taxlaw-2841	1042	8	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2622868	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2622868	PROPN
taxlaw-2841	1043	1	[	[	X
taxlaw-2841	1043	2	http://perma.cc/x7s9-huda	http://perma.cc/x7s9-huda	NOUN
taxlaw-2841	1043	3	]	]	PUNCT
taxlaw-2841	1043	4	.	.	PROPN
taxlaw-2841	1044	1	52	52	NUM
taxlaw-2841	1044	2	columbia	columbia	PROPN
taxlaw-2841	1044	3	journal	journal	PROPN
taxlaw-2841	1044	4	of	of	ADP
taxlaw-2841	1044	5	tax	tax	NOUN
taxlaw-2841	1044	6	law	law	NOUN
taxlaw-2841	1045	1	[	[	X
taxlaw-2841	1045	2	vol.8:5	vol.8:5	X
taxlaw-2841	1045	3	the	the	DET
taxlaw-2841	1045	4	foundation	foundation	NOUN
taxlaw-2841	1045	5	for	for	ADP
taxlaw-2841	1045	6	a	a	DET
taxlaw-2841	1045	7	global	global	ADJ
taxlaw-2841	1045	8	base	base	NOUN
taxlaw-2841	1045	9	taxation	taxation	NOUN
taxlaw-2841	1045	10	that	that	PRON
taxlaw-2841	1045	11	would	would	AUX
taxlaw-2841	1045	12	put	put	VERB
taxlaw-2841	1045	13	an	an	DET
taxlaw-2841	1045	14	end	end	NOUN
taxlaw-2841	1045	15	to	to	ADP
taxlaw-2841	1045	16	the	the	DET
taxlaw-2841	1045	17	large	large	ADJ
taxlaw-2841	1045	18	scale	scale	NOUN
taxlaw-2841	1045	19	shifting	shifting	NOUN
taxlaw-2841	1045	20	of	of	ADP
taxlaw-2841	1045	21	profits	profit	NOUN
taxlaw-2841	1045	22	to	to	ADP
taxlaw-2841	1045	23	tax	tax	NOUN
taxlaw-2841	1045	24	haven	haven	NOUN
taxlaw-2841	1045	25	countries	country	NOUN
taxlaw-2841	1045	26	.	.	PUNCT
taxlaw-2841	1045	27	”193	”193	PUNCT
taxlaw-2841	1046	1	at	at	ADP
taxlaw-2841	1046	2	this	this	DET
taxlaw-2841	1046	3	stage	stage	NOUN
taxlaw-2841	1046	4	,	,	PUNCT
taxlaw-2841	1046	5	i	i	PRON
taxlaw-2841	1046	6	believe	believe	VERB
taxlaw-2841	1046	7	that	that	SCONJ
taxlaw-2841	1046	8	the	the	DET
taxlaw-2841	1046	9	u.s	u.s	PROPN
taxlaw-2841	1046	10	.	.	PROPN
taxlaw-2841	1046	11	could	could	AUX
taxlaw-2841	1046	12	,	,	PUNCT
taxlaw-2841	1046	13	and	and	CCONJ
taxlaw-2841	1046	14	should	should	AUX
taxlaw-2841	1046	15	,	,	PUNCT
taxlaw-2841	1046	16	act	act	VERB
taxlaw-2841	1046	17	unilaterally	unilaterally	ADV
taxlaw-2841	1046	18	while	while	SCONJ
taxlaw-2841	1046	19	still	still	ADV
taxlaw-2841	1046	20	taking	take	VERB
taxlaw-2841	1046	21	into	into	ADP
taxlaw-2841	1046	22	account	account	NOUN
taxlaw-2841	1046	23	the	the	DET
taxlaw-2841	1046	24	inevitable	inevitable	ADJ
taxlaw-2841	1046	25	,	,	PUNCT
taxlaw-2841	1046	26	and	and	CCONJ
taxlaw-2841	1046	27	necessary	necessary	ADJ
taxlaw-2841	1046	28	,	,	PUNCT
taxlaw-2841	1046	29	changes	change	NOUN
taxlaw-2841	1046	30	being	be	AUX
taxlaw-2841	1046	31	made	make	VERB
taxlaw-2841	1046	32	at	at	ADP
taxlaw-2841	1046	33	the	the	DET
taxlaw-2841	1046	34	international	international	ADJ
taxlaw-2841	1046	35	level	level	NOUN
taxlaw-2841	1046	36	.	.	PUNCT
taxlaw-2841	1047	1	the	the	DET
taxlaw-2841	1047	2	u.s	u.s	PROPN
taxlaw-2841	1047	3	.	.	PROPN
taxlaw-2841	1047	4	can	can	AUX
taxlaw-2841	1047	5	not	not	PART
taxlaw-2841	1047	6	ignore	ignore	VERB
taxlaw-2841	1047	7	the	the	DET
taxlaw-2841	1047	8	oecd	oecd	PROPN
taxlaw-2841	1047	9	beps	bep	NOUN
taxlaw-2841	1047	10	project	project	NOUN
taxlaw-2841	1047	11	and	and	CCONJ
taxlaw-2841	1047	12	must	must	AUX
taxlaw-2841	1047	13	take	take	VERB
taxlaw-2841	1047	14	it	it	PRON
taxlaw-2841	1047	15	into	into	ADP
taxlaw-2841	1047	16	account	account	NOUN
taxlaw-2841	1047	17	in	in	ADP
taxlaw-2841	1047	18	setting	set	VERB
taxlaw-2841	1047	19	its	its	PRON
taxlaw-2841	1047	20	unilateral	unilateral	ADJ
taxlaw-2841	1047	21	rules	rule	NOUN
taxlaw-2841	1047	22	by	by	ADP
taxlaw-2841	1047	23	trying	try	VERB
taxlaw-2841	1047	24	to	to	PART
taxlaw-2841	1047	25	limit	limit	VERB
taxlaw-2841	1047	26	any	any	DET
taxlaw-2841	1047	27	prominent	prominent	ADJ
taxlaw-2841	1047	28	contradictions	contradiction	NOUN
taxlaw-2841	1047	29	and	and	CCONJ
taxlaw-2841	1047	30	by	by	ADP
taxlaw-2841	1047	31	respecting	respect	VERB
taxlaw-2841	1047	32	and	and	CCONJ
taxlaw-2841	1047	33	cooperating	cooperate	VERB
taxlaw-2841	1047	34	with	with	ADP
taxlaw-2841	1047	35	the	the	DET
taxlaw-2841	1047	36	oecd	oecd	PROPN
taxlaw-2841	1047	37	beps	bep	NOUN
taxlaw-2841	1047	38	ideas	idea	NOUN
taxlaw-2841	1047	39	to	to	ADP
taxlaw-2841	1047	40	the	the	DET
taxlaw-2841	1047	41	extent	extent	NOUN
taxlaw-2841	1047	42	possible	possible	ADJ
taxlaw-2841	1047	43	.	.	PUNCT
taxlaw-2841	1048	1	the	the	DET
taxlaw-2841	1048	2	u.s	u.s	PROPN
taxlaw-2841	1048	3	.	.	PROPN
taxlaw-2841	1048	4	can	can	AUX
taxlaw-2841	1048	5	not	not	PART
taxlaw-2841	1048	6	ignore	ignore	VERB
taxlaw-2841	1048	7	the	the	DET
taxlaw-2841	1048	8	substantial	substantial	ADJ
taxlaw-2841	1048	9	actions	action	NOUN
taxlaw-2841	1048	10	of	of	ADP
taxlaw-2841	1048	11	the	the	DET
taxlaw-2841	1048	12	eu	eu	PROPN
taxlaw-2841	1048	13	,	,	PUNCT
taxlaw-2841	1048	14	including	include	VERB
taxlaw-2841	1048	15	the	the	DET
taxlaw-2841	1048	16	eu	eu	PROPN
taxlaw-2841	1048	17	action	action	NOUN
taxlaw-2841	1048	18	plan	plan	NOUN
taxlaw-2841	1048	19	for	for	ADP
taxlaw-2841	1048	20	fair	fair	ADJ
taxlaw-2841	1048	21	and	and	CCONJ
taxlaw-2841	1048	22	efficient	efficient	ADJ
taxlaw-2841	1048	23	corporate	corporate	ADJ
taxlaw-2841	1048	24	taxation	taxation	NOUN
taxlaw-2841	1048	25	in	in	ADP
taxlaw-2841	1048	26	the	the	DET
taxlaw-2841	1048	27	eu	eu	PROPN
taxlaw-2841	1048	28	and	and	CCONJ
taxlaw-2841	1048	29	the	the	DET
taxlaw-2841	1048	30	most	most	ADV
taxlaw-2841	1048	31	recent	recent	ADJ
taxlaw-2841	1048	32	anti	anti	ADJ
taxlaw-2841	1048	33	-	-	ADJ
taxlaw-2841	1048	34	tax	tax	ADJ
taxlaw-2841	1048	35	avoidance	avoidance	NOUN
taxlaw-2841	1048	36	package	package	NOUN
taxlaw-2841	1048	37	published	publish	VERB
taxlaw-2841	1048	38	on	on	ADP
taxlaw-2841	1048	39	january	january	PROPN
taxlaw-2841	1048	40	28	28	NUM
taxlaw-2841	1048	41	,	,	PUNCT
taxlaw-2841	1048	42	2016.194	2016.194	NUM
taxlaw-2841	1048	43	if	if	SCONJ
taxlaw-2841	1048	44	the	the	DET
taxlaw-2841	1048	45	u.s	u.s	PROPN
taxlaw-2841	1048	46	.	.	PROPN
taxlaw-2841	1048	47	does	do	AUX
taxlaw-2841	1048	48	not	not	PART
taxlaw-2841	1048	49	act	act	VERB
taxlaw-2841	1048	50	,	,	PUNCT
taxlaw-2841	1048	51	it	it	PRON
taxlaw-2841	1048	52	will	will	AUX
taxlaw-2841	1048	53	be	be	AUX
taxlaw-2841	1048	54	led	lead	VERB
taxlaw-2841	1048	55	by	by	ADP
taxlaw-2841	1048	56	all	all	DET
taxlaw-2841	1048	57	the	the	DET
taxlaw-2841	1048	58	other	other	ADJ
taxlaw-2841	1048	59	institutions	institution	NOUN
taxlaw-2841	1048	60	and	and	CCONJ
taxlaw-2841	1048	61	jurisdictions	jurisdiction	NOUN
taxlaw-2841	1048	62	that	that	PRON
taxlaw-2841	1048	63	have	have	AUX
taxlaw-2841	1048	64	been	be	AUX
taxlaw-2841	1048	65	making	make	VERB
taxlaw-2841	1048	66	substantial	substantial	ADJ
taxlaw-2841	1048	67	changes	change	NOUN
taxlaw-2841	1048	68	in	in	ADP
taxlaw-2841	1048	69	recent	recent	ADJ
taxlaw-2841	1048	70	years	year	NOUN
taxlaw-2841	1048	71	.	.	PUNCT
taxlaw-2841	1049	1	traditionally	traditionally	ADV
taxlaw-2841	1049	2	,	,	PUNCT
taxlaw-2841	1049	3	it	it	PRON
taxlaw-2841	1049	4	is	be	AUX
taxlaw-2841	1049	5	better	well	ADJ
taxlaw-2841	1049	6	for	for	ADP
taxlaw-2841	1049	7	the	the	DET
taxlaw-2841	1049	8	u.s	u.s	PROPN
taxlaw-2841	1049	9	.	.	PROPN
taxlaw-2841	1049	10	to	to	PART
taxlaw-2841	1049	11	keep	keep	VERB
taxlaw-2841	1049	12	its	its	PRON
taxlaw-2841	1049	13	leadership	leadership	NOUN
taxlaw-2841	1049	14	in	in	ADP
taxlaw-2841	1049	15	international	international	ADJ
taxlaw-2841	1049	16	taxation	taxation	NOUN
taxlaw-2841	1049	17	by	by	ADP
taxlaw-2841	1049	18	appropriately	appropriately	ADV
taxlaw-2841	1049	19	handling	handle	VERB
taxlaw-2841	1049	20	the	the	DET
taxlaw-2841	1049	21	most	most	ADV
taxlaw-2841	1049	22	important	important	ADJ
taxlaw-2841	1049	23	and	and	CCONJ
taxlaw-2841	1049	24	urgent	urgent	ADJ
taxlaw-2841	1049	25	challenge	challenge	NOUN
taxlaw-2841	1049	26	of	of	ADP
taxlaw-2841	1049	27	international	international	ADJ
taxlaw-2841	1049	28	corporate	corporate	ADJ
taxlaw-2841	1049	29	tax	tax	NOUN
taxlaw-2841	1049	30	avoidance	avoidance	NOUN
taxlaw-2841	1049	31	.	.	PUNCT
taxlaw-2841	1050	1	i	i	PRON
taxlaw-2841	1050	2	expect	expect	VERB
taxlaw-2841	1050	3	that	that	SCONJ
taxlaw-2841	1050	4	if	if	SCONJ
taxlaw-2841	1050	5	the	the	DET
taxlaw-2841	1050	6	u.s	u.s	PROPN
taxlaw-2841	1050	7	.	.	PROPN
taxlaw-2841	1050	8	adopts	adopt	VERB
taxlaw-2841	1050	9	my	my	PRON
taxlaw-2841	1050	10	proposal	proposal	NOUN
taxlaw-2841	1050	11	,	,	PUNCT
taxlaw-2841	1050	12	more	more	ADJ
taxlaw-2841	1050	13	countries	country	NOUN
taxlaw-2841	1050	14	will	will	AUX
taxlaw-2841	1050	15	follow	follow	VERB
taxlaw-2841	1050	16	the	the	DET
taxlaw-2841	1050	17	u.s	u.s	PROPN
taxlaw-2841	1050	18	.	.	PROPN
taxlaw-2841	1050	19	,	,	PUNCT
taxlaw-2841	1050	20	as	as	SCONJ
taxlaw-2841	1050	21	happened	happen	VERB
taxlaw-2841	1050	22	before	before	ADV
taxlaw-2841	1050	23	through	through	ADP
taxlaw-2841	1050	24	the	the	DET
taxlaw-2841	1050	25	processes	process	NOUN
taxlaw-2841	1050	26	of	of	ADP
taxlaw-2841	1050	27	constructive	constructive	ADJ
taxlaw-2841	1050	28	unilateralism	unilateralism	NOUN
taxlaw-2841	1050	29	.	.	PUNCT
taxlaw-2841	1051	1	by	by	ADP
taxlaw-2841	1051	2	fixing	fix	VERB
taxlaw-2841	1051	3	the	the	DET
taxlaw-2841	1051	4	u.s	u.s	PROPN
taxlaw-2841	1051	5	.	.	PROPN
taxlaw-2841	1051	6	system	system	NOUN
taxlaw-2841	1051	7	of	of	ADP
taxlaw-2841	1051	8	international	international	ADJ
taxlaw-2841	1051	9	taxation	taxation	NOUN
taxlaw-2841	1051	10	unilaterally	unilaterally	ADV
taxlaw-2841	1051	11	through	through	ADP
taxlaw-2841	1051	12	the	the	DET
taxlaw-2841	1051	13	adoption	adoption	NOUN
taxlaw-2841	1051	14	of	of	ADP
taxlaw-2841	1051	15	my	my	PRON
taxlaw-2841	1051	16	proposed	propose	VERB
taxlaw-2841	1051	17	minimum	minimum	ADJ
taxlaw-2841	1051	18	global	global	ADJ
taxlaw-2841	1051	19	effective	effective	ADJ
taxlaw-2841	1051	20	corporate	corporate	ADJ
taxlaw-2841	1051	21	tax	tax	NOUN
taxlaw-2841	1051	22	rate	rate	NOUN
taxlaw-2841	1051	23	,	,	PUNCT
taxlaw-2841	1051	24	the	the	DET
taxlaw-2841	1051	25	united	united	PROPN
taxlaw-2841	1051	26	states	states	PROPN
taxlaw-2841	1051	27	will	will	AUX
taxlaw-2841	1051	28	make	make	VERB
taxlaw-2841	1051	29	an	an	DET
taxlaw-2841	1051	30	important	important	ADJ
taxlaw-2841	1051	31	and	and	CCONJ
taxlaw-2841	1051	32	effective	effective	ADJ
taxlaw-2841	1051	33	contribution	contribution	NOUN
taxlaw-2841	1051	34	to	to	ADP
taxlaw-2841	1051	35	fixing	fix	VERB
taxlaw-2841	1051	36	the	the	DET
taxlaw-2841	1051	37	global	global	ADJ
taxlaw-2841	1051	38	system	system	NOUN
taxlaw-2841	1051	39	of	of	ADP
taxlaw-2841	1051	40	international	international	ADJ
taxlaw-2841	1051	41	taxation	taxation	NOUN
taxlaw-2841	1051	42	in	in	ADP
taxlaw-2841	1051	43	the	the	DET
taxlaw-2841	1051	44	twenty	twenty	NUM
taxlaw-2841	1051	45	-	-	PUNCT
taxlaw-2841	1051	46	first	first	ADJ
taxlaw-2841	1051	47	century	century	NOUN
taxlaw-2841	1051	48	.	.	PUNCT
taxlaw-2841	1052	1	c.	c.	NOUN
taxlaw-2841	1052	2	comparisons	comparison	NOUN
taxlaw-2841	1052	3	:	:	PUNCT
taxlaw-2841	1052	4	the	the	DET
taxlaw-2841	1052	5	proposal	proposal	NOUN
taxlaw-2841	1052	6	&	&	CCONJ
taxlaw-2841	1052	7	other	other	ADJ
taxlaw-2841	1052	8	proposals	proposal	NOUN
taxlaw-2841	1052	9	of	of	ADP
taxlaw-2841	1052	10	minimum	minimum	ADJ
taxlaw-2841	1052	11	taxation	taxation	NOUN
taxlaw-2841	1052	12	1	1	NUM
taxlaw-2841	1052	13	.	.	PUNCT
taxlaw-2841	1053	1	former	former	ADJ
taxlaw-2841	1053	2	president	president	PROPN
taxlaw-2841	1053	3	obama	obama	PROPN
taxlaw-2841	1053	4	’s	’s	PART
taxlaw-2841	1053	5	19	19	NUM
taxlaw-2841	1053	6	%	%	NOUN
taxlaw-2841	1053	7	minimum	minimum	ADJ
taxlaw-2841	1053	8	tax	tax	NOUN
taxlaw-2841	1053	9	on	on	ADP
taxlaw-2841	1053	10	future	future	ADJ
taxlaw-2841	1053	11	foreign	foreign	ADJ
taxlaw-2841	1053	12	income	income	NOUN
taxlaw-2841	1053	13	as	as	SCONJ
taxlaw-2841	1053	14	mentioned	mention	VERB
taxlaw-2841	1053	15	earlier	early	ADV
taxlaw-2841	1053	16	,	,	PUNCT
taxlaw-2841	1053	17	on	on	ADP
taxlaw-2841	1053	18	several	several	ADJ
taxlaw-2841	1053	19	occasions	occasion	NOUN
taxlaw-2841	1053	20	,	,	PUNCT
taxlaw-2841	1053	21	including	include	VERB
taxlaw-2841	1053	22	in	in	ADP
taxlaw-2841	1053	23	his	his	PRON
taxlaw-2841	1053	24	fy	fy	PROPN
taxlaw-2841	1053	25	2016	2016	NUM
taxlaw-2841	1053	26	address	address	NOUN
taxlaw-2841	1053	27	,	,	PUNCT
taxlaw-2841	1053	28	former	former	ADJ
taxlaw-2841	1053	29	president	president	PROPN
taxlaw-2841	1053	30	obama	obama	PROPN
taxlaw-2841	1053	31	proposed	propose	VERB
taxlaw-2841	1053	32	a	a	DET
taxlaw-2841	1053	33	one	one	NUM
taxlaw-2841	1053	34	-	-	PUNCT
taxlaw-2841	1053	35	time	time	NOUN
taxlaw-2841	1053	36	mandatory	mandatory	ADJ
taxlaw-2841	1053	37	14	14	NUM
taxlaw-2841	1053	38	%	%	NOUN
taxlaw-2841	1053	39	tax	tax	NOUN
taxlaw-2841	1053	40	on	on	ADP
taxlaw-2841	1053	41	previously	previously	ADV
taxlaw-2841	1053	42	untaxed	untaxe	VERB
taxlaw-2841	1053	43	foreign	foreign	ADJ
taxlaw-2841	1053	44	income	income	NOUN
taxlaw-2841	1053	45	and	and	CCONJ
taxlaw-2841	1053	46	a	a	DET
taxlaw-2841	1053	47	19	19	NUM
taxlaw-2841	1053	48	%	%	NOUN
taxlaw-2841	1053	49	minimum	minimum	ADJ
taxlaw-2841	1053	50	tax	tax	NOUN
taxlaw-2841	1053	51	on	on	ADP
taxlaw-2841	1053	52	future	future	ADJ
taxlaw-2841	1053	53	foreign	foreign	ADJ
taxlaw-2841	1053	54	income	income	NOUN
taxlaw-2841	1053	55	.	.	PUNCT
taxlaw-2841	1054	1	there	there	PRON
taxlaw-2841	1054	2	are	be	VERB
taxlaw-2841	1054	3	some	some	DET
taxlaw-2841	1054	4	similarities	similarity	NOUN
taxlaw-2841	1054	5	between	between	ADP
taxlaw-2841	1054	6	this	this	DET
taxlaw-2841	1054	7	proposal	proposal	NOUN
taxlaw-2841	1054	8	and	and	CCONJ
taxlaw-2841	1054	9	my	my	PRON
taxlaw-2841	1054	10	proposal	proposal	NOUN
taxlaw-2841	1054	11	.	.	PUNCT
taxlaw-2841	1055	1	both	both	DET
taxlaw-2841	1055	2	proposals	proposal	NOUN
taxlaw-2841	1055	3	believe	believe	VERB
taxlaw-2841	1055	4	normatively	normatively	ADV
taxlaw-2841	1055	5	that	that	SCONJ
taxlaw-2841	1055	6	a	a	DET
taxlaw-2841	1055	7	minimum	minimum	ADJ
taxlaw-2841	1055	8	tax	tax	NOUN
taxlaw-2841	1055	9	rate	rate	NOUN
taxlaw-2841	1055	10	is	be	AUX
taxlaw-2841	1055	11	required	require	VERB
taxlaw-2841	1055	12	because	because	SCONJ
taxlaw-2841	1055	13	going	go	VERB
taxlaw-2841	1055	14	below	below	ADP
taxlaw-2841	1055	15	the	the	DET
taxlaw-2841	1055	16	minimum	minimum	NOUN
taxlaw-2841	1055	17	is	be	AUX
taxlaw-2841	1055	18	unfair	unfair	ADJ
taxlaw-2841	1055	19	and	and	CCONJ
taxlaw-2841	1055	20	not	not	PART
taxlaw-2841	1055	21	appropriate	appropriate	ADJ
taxlaw-2841	1055	22	.	.	PUNCT
taxlaw-2841	1056	1	however	however	ADV
taxlaw-2841	1056	2	,	,	PUNCT
taxlaw-2841	1056	3	there	there	PRON
taxlaw-2841	1056	4	are	be	VERB
taxlaw-2841	1056	5	many	many	ADJ
taxlaw-2841	1056	6	differences	difference	NOUN
taxlaw-2841	1056	7	between	between	ADP
taxlaw-2841	1056	8	the	the	DET
taxlaw-2841	1056	9	proposals	proposal	NOUN
taxlaw-2841	1056	10	.	.	PUNCT
taxlaw-2841	1057	1	first	first	ADV
taxlaw-2841	1057	2	,	,	PUNCT
taxlaw-2841	1057	3	the	the	DET
taxlaw-2841	1057	4	main	main	ADJ
taxlaw-2841	1057	5	philosophy	philosophy	NOUN
taxlaw-2841	1057	6	and	and	CCONJ
taxlaw-2841	1057	7	purpose	purpose	NOUN
taxlaw-2841	1057	8	behind	behind	ADP
taxlaw-2841	1057	9	former	former	ADJ
taxlaw-2841	1057	10	president	president	NOUN
taxlaw-2841	1057	11	obama	obama	PROPN
taxlaw-2841	1057	12	’s	’s	PART
taxlaw-2841	1057	13	proposal	proposal	NOUN
taxlaw-2841	1057	14	is	be	AUX
taxlaw-2841	1057	15	limiting	limit	VERB
taxlaw-2841	1057	16	deferral	deferral	ADJ
taxlaw-2841	1057	17	while	while	SCONJ
taxlaw-2841	1057	18	the	the	DET
taxlaw-2841	1057	19	main	main	ADJ
taxlaw-2841	1057	20	philosophy	philosophy	NOUN
taxlaw-2841	1057	21	and	and	CCONJ
taxlaw-2841	1057	22	purpose	purpose	NOUN
taxlaw-2841	1057	23	behind	behind	ADP
taxlaw-2841	1057	24	my	my	PRON
taxlaw-2841	1057	25	proposal	proposal	NOUN
taxlaw-2841	1057	26	is	be	AUX
taxlaw-2841	1057	27	to	to	PART
taxlaw-2841	1057	28	design	design	VERB
taxlaw-2841	1057	29	a	a	DET
taxlaw-2841	1057	30	general	general	ADJ
taxlaw-2841	1057	31	antiabuse	antiabuse	NOUN
taxlaw-2841	1057	32	rule	rule	NOUN
taxlaw-2841	1057	33	focused	focus	VERB
taxlaw-2841	1057	34	on	on	ADP
taxlaw-2841	1057	35	international	international	ADJ
taxlaw-2841	1057	36	tax	tax	NOUN
taxlaw-2841	1057	37	avoidance	avoidance	NOUN
taxlaw-2841	1057	38	to	to	PART
taxlaw-2841	1057	39	limit	limit	VERB
taxlaw-2841	1057	40	tax	tax	NOUN
taxlaw-2841	1057	41	avoidance	avoidance	NOUN
taxlaw-2841	1057	42	.	.	PUNCT
taxlaw-2841	1058	1	second	second	ADJ
taxlaw-2841	1058	2	,	,	PUNCT
taxlaw-2841	1058	3	former	former	ADJ
taxlaw-2841	1058	4	president	president	NOUN
taxlaw-2841	1058	5	obama	obama	PROPN
taxlaw-2841	1058	6	’s	’s	PART
taxlaw-2841	1058	7	proposal	proposal	NOUN
taxlaw-2841	1058	8	is	be	AUX
taxlaw-2841	1058	9	built	build	VERB
taxlaw-2841	1058	10	on	on	ADP
taxlaw-2841	1058	11	a	a	DET
taxlaw-2841	1058	12	statutory	statutory	ADJ
taxlaw-2841	1058	13	corporate	corporate	ADJ
taxlaw-2841	1058	14	tax	tax	NOUN
taxlaw-2841	1058	15	rate	rate	NOUN
taxlaw-2841	1058	16	,	,	PUNCT
taxlaw-2841	1058	17	while	while	SCONJ
taxlaw-2841	1058	18	my	my	PRON
taxlaw-2841	1058	19	proposal	proposal	NOUN
taxlaw-2841	1058	20	is	be	AUX
taxlaw-2841	1058	21	built	build	VERB
taxlaw-2841	1058	22	on	on	ADP
taxlaw-2841	1058	23	effective	effective	ADJ
taxlaw-2841	1058	24	corporate	corporate	ADJ
taxlaw-2841	1058	25	tax	tax	NOUN
taxlaw-2841	1058	26	rate	rate	NOUN
taxlaw-2841	1058	27	.	.	PUNCT
taxlaw-2841	1059	1	third	third	ADJ
taxlaw-2841	1059	2	,	,	PUNCT
taxlaw-2841	1059	3	former	former	ADJ
taxlaw-2841	1059	4	president	president	NOUN
taxlaw-2841	1059	5	obama	obama	PROPN
taxlaw-2841	1059	6	’s	’s	PART
taxlaw-2841	1059	7	proposal	proposal	NOUN
taxlaw-2841	1059	8	examines	examine	VERB
taxlaw-2841	1059	9	the	the	DET
taxlaw-2841	1059	10	american	american	ADJ
taxlaw-2841	1059	11	tax	tax	NOUN
taxlaw-2841	1059	12	rate	rate	NOUN
taxlaw-2841	1059	13	only	only	ADV
taxlaw-2841	1059	14	,	,	PUNCT
taxlaw-2841	1059	15	while	while	SCONJ
taxlaw-2841	1059	16	my	my	PRON
taxlaw-2841	1059	17	proposal	proposal	NOUN
taxlaw-2841	1059	18	examines	examine	VERB
taxlaw-2841	1059	19	the	the	DET
taxlaw-2841	1059	20	global	global	ADJ
taxlaw-2841	1059	21	effective	effective	ADJ
taxlaw-2841	1059	22	tax	tax	NOUN
taxlaw-2841	1059	23	rate	rate	NOUN
taxlaw-2841	1059	24	.	.	PUNCT
taxlaw-2841	1060	1	fourth	fourth	ADJ
taxlaw-2841	1060	2	,	,	PUNCT
taxlaw-2841	1060	3	former	former	ADJ
taxlaw-2841	1060	4	president	president	NOUN
taxlaw-2841	1060	5	obama	obama	PROPN
taxlaw-2841	1060	6	’s	’s	PART
taxlaw-2841	1060	7	proposal	proposal	NOUN
taxlaw-2841	1060	8	imposes	impose	VERB
taxlaw-2841	1060	9	a	a	DET
taxlaw-2841	1060	10	final	final	ADJ
taxlaw-2841	1060	11	minimum	minimum	NOUN
taxlaw-2841	1060	12	tax	tax	NOUN
taxlaw-2841	1060	13	,	,	PUNCT
taxlaw-2841	1060	14	while	while	SCONJ
taxlaw-2841	1060	15	193	193	NUM
taxlaw-2841	1060	16	see	see	NOUN
taxlaw-2841	1060	17	zucman	zucman	NOUN
taxlaw-2841	1060	18	,	,	PUNCT
taxlaw-2841	1060	19	supra	supra	PROPN
taxlaw-2841	1060	20	note	note	NOUN
taxlaw-2841	1060	21	9	9	NUM
taxlaw-2841	1060	22	,	,	PUNCT
taxlaw-2841	1060	23	at	at	ADP
taxlaw-2841	1060	24	112	112	NUM
taxlaw-2841	1060	25	-	-	SYM
taxlaw-2841	1060	26	113	113	NUM
taxlaw-2841	1060	27	.	.	PUNCT
taxlaw-2841	1060	28	194	194	NUM
taxlaw-2841	1061	1	the	the	DET
taxlaw-2841	1061	2	package	package	NOUN
taxlaw-2841	1061	3	contains	contain	VERB
taxlaw-2841	1061	4	anti	anti	ADJ
taxlaw-2841	1061	5	-	-	ADJ
taxlaw-2841	1061	6	tax	tax	ADJ
taxlaw-2841	1061	7	avoidance	avoidance	NOUN
taxlaw-2841	1061	8	rules	rule	NOUN
taxlaw-2841	1061	9	in	in	ADP
taxlaw-2841	1061	10	six	six	NUM
taxlaw-2841	1061	11	specific	specific	ADJ
taxlaw-2841	1061	12	fields	field	NOUN
taxlaw-2841	1061	13	:	:	PUNCT
taxlaw-2841	1061	14	a	a	DET
taxlaw-2841	1061	15	general	general	ADJ
taxlaw-2841	1061	16	anti	anti	ADJ
taxlaw-2841	1061	17	-	-	ADJ
taxlaw-2841	1061	18	avoidance	avoidance	ADJ
taxlaw-2841	1061	19	rule	rule	NOUN
taxlaw-2841	1061	20	,	,	PUNCT
taxlaw-2841	1061	21	exit	exit	NOUN
taxlaw-2841	1061	22	tax	tax	NOUN
taxlaw-2841	1061	23	,	,	PUNCT
taxlaw-2841	1061	24	cfc	cfc	PROPN
taxlaw-2841	1061	25	rules	rule	NOUN
taxlaw-2841	1061	26	,	,	PUNCT
taxlaw-2841	1061	27	deductibility	deductibility	NOUN
taxlaw-2841	1061	28	of	of	ADP
taxlaw-2841	1061	29	interest	interest	NOUN
taxlaw-2841	1061	30	,	,	PUNCT
taxlaw-2841	1061	31	and	and	CCONJ
taxlaw-2841	1061	32	a	a	DET
taxlaw-2841	1061	33	switch	switch	NOUN
taxlaw-2841	1061	34	over	over	ADP
taxlaw-2841	1061	35	clause	clause	NOUN
taxlaw-2841	1061	36	and	and	CCONJ
taxlaw-2841	1061	37	a	a	DET
taxlaw-2841	1061	38	framework	framework	NOUN
taxlaw-2841	1061	39	to	to	PART
taxlaw-2841	1061	40	tackle	tackle	VERB
taxlaw-2841	1061	41	hybrid	hybrid	ADJ
taxlaw-2841	1061	42	mismatches	mismatch	NOUN
taxlaw-2841	1061	43	.	.	PUNCT
taxlaw-2841	1062	1	see	see	VERB
taxlaw-2841	1062	2	eur	eur	PROPN
taxlaw-2841	1062	3	.	.	PUNCT
taxlaw-2841	1062	4	commission	commission	PROPN
taxlaw-2841	1062	5	,	,	PUNCT
taxlaw-2841	1062	6	action	action	NOUN
taxlaw-2841	1062	7	plan	plan	NOUN
taxlaw-2841	1062	8	on	on	ADP
taxlaw-2841	1062	9	corporate	corporate	ADJ
taxlaw-2841	1062	10	taxation	taxation	NOUN
taxlaw-2841	1062	11	(	(	PUNCT
taxlaw-2841	1062	12	jun	jun	PROPN
taxlaw-2841	1062	13	.	.	PROPN
taxlaw-2841	1062	14	2015	2015	NUM
taxlaw-2841	1062	15	)	)	PUNCT
taxlaw-2841	1062	16	,	,	PUNCT
taxlaw-2841	1062	17	http://ec.europa.eu/taxation_customs/taxation/company_tax/fairer_corporate_taxation/index_en.htm	http://ec.europa.eu/taxation_customs/taxation/company_tax/fairer_corporate_taxation/index_en.htm	PROPN
taxlaw-2841	1063	1	[	[	X
taxlaw-2841	1063	2	http://perma.cc/j7xt-3dzx	http://perma.cc/j7xt-3dzx	X
taxlaw-2841	1063	3	]	]	X
taxlaw-2841	1063	4	;	;	PUNCT
taxlaw-2841	1063	5	anti	anti	ADJ
taxlaw-2841	1063	6	tax	tax	NOUN
taxlaw-2841	1063	7	avoidance	avoidance	NOUN
taxlaw-2841	1063	8	package	package	NOUN
taxlaw-2841	1063	9	,	,	PUNCT
taxlaw-2841	1063	10	eur	eur	PROPN
taxlaw-2841	1063	11	.	.	PUNCT
taxlaw-2841	1063	12	commission	commission	PROPN
taxlaw-2841	1063	13	,	,	PUNCT
taxlaw-2841	1063	14	(	(	PUNCT
taxlaw-2841	1063	15	jan	jan	PROPN
taxlaw-2841	1063	16	.	.	PROPN
taxlaw-2841	1063	17	2016	2016	NUM
taxlaw-2841	1063	18	)	)	PUNCT
taxlaw-2841	1063	19	,	,	PUNCT
taxlaw-2841	1063	20	http://ec.europa.eu/taxation_customs/taxation/company_tax/anti_tax_avoidance/index_en.htm	http://ec.europa.eu/taxation_customs/taxation/company_tax/anti_tax_avoidance/index_en.htm	X
taxlaw-2841	1064	1	[	[	X
taxlaw-2841	1064	2	http://perma.cc/b5jt-a45r	http://perma.cc/b5jt-a45r	NUM
taxlaw-2841	1064	3	]	]	X
taxlaw-2841	1064	4	.	.	PUNCT
taxlaw-2841	1065	1	2017	2017	NUM
taxlaw-2841	1065	2	]	]	PUNCT
taxlaw-2841	1065	3	minimum	minimum	ADJ
taxlaw-2841	1065	4	global	global	ADJ
taxlaw-2841	1065	5	effective	effective	ADJ
taxlaw-2841	1065	6	corporate	corporate	ADJ
taxlaw-2841	1065	7	tax	tax	NOUN
taxlaw-2841	1065	8	rate	rate	NOUN
taxlaw-2841	1065	9	53	53	NUM
taxlaw-2841	1065	10	my	my	PRON
taxlaw-2841	1065	11	proposal	proposal	NOUN
taxlaw-2841	1065	12	imposes	impose	VERB
taxlaw-2841	1065	13	the	the	DET
taxlaw-2841	1065	14	minimum	minimum	ADJ
taxlaw-2841	1065	15	tax	tax	NOUN
taxlaw-2841	1065	16	as	as	ADP
taxlaw-2841	1065	17	a	a	DET
taxlaw-2841	1065	18	general	general	ADJ
taxlaw-2841	1065	19	anti	anti	ADJ
taxlaw-2841	1065	20	-	-	ADJ
taxlaw-2841	1065	21	avoidance	avoidance	ADJ
taxlaw-2841	1065	22	norm	norm	NOUN
taxlaw-2841	1065	23	for	for	ADP
taxlaw-2841	1065	24	the	the	DET
taxlaw-2841	1065	25	current	current	ADJ
taxlaw-2841	1065	26	point	point	NOUN
taxlaw-2841	1065	27	of	of	ADP
taxlaw-2841	1065	28	time	time	NOUN
taxlaw-2841	1065	29	with	with	ADP
taxlaw-2841	1065	30	the	the	DET
taxlaw-2841	1065	31	final	final	ADJ
taxlaw-2841	1065	32	tax	tax	NOUN
taxlaw-2841	1065	33	outcomes	outcome	NOUN
taxlaw-2841	1065	34	being	be	AUX
taxlaw-2841	1065	35	determined	determine	VERB
taxlaw-2841	1065	36	later	later	ADV
taxlaw-2841	1065	37	upon	upon	SCONJ
taxlaw-2841	1065	38	repatriation	repatriation	NOUN
taxlaw-2841	1065	39	.	.	PUNCT
taxlaw-2841	1066	1	this	this	DET
taxlaw-2841	1066	2	last	last	ADJ
taxlaw-2841	1066	3	point	point	NOUN
taxlaw-2841	1066	4	is	be	AUX
taxlaw-2841	1066	5	very	very	ADV
taxlaw-2841	1066	6	important	important	ADJ
taxlaw-2841	1066	7	.	.	PUNCT
taxlaw-2841	1067	1	my	my	PRON
taxlaw-2841	1067	2	proposal	proposal	NOUN
taxlaw-2841	1067	3	does	do	AUX
taxlaw-2841	1067	4	not	not	PART
taxlaw-2841	1067	5	intend	intend	VERB
taxlaw-2841	1067	6	to	to	PART
taxlaw-2841	1067	7	reduce	reduce	VERB
taxlaw-2841	1067	8	the	the	DET
taxlaw-2841	1067	9	corporate	corporate	ADJ
taxlaw-2841	1067	10	tax	tax	NOUN
taxlaw-2841	1067	11	on	on	ADP
taxlaw-2841	1067	12	foreign	foreign	ADJ
taxlaw-2841	1067	13	income	income	NOUN
taxlaw-2841	1067	14	to	to	ADP
taxlaw-2841	1067	15	15	15	NUM
taxlaw-2841	1067	16	%	%	NOUN
taxlaw-2841	1067	17	,	,	PUNCT
taxlaw-2841	1067	18	and	and	CCONJ
taxlaw-2841	1067	19	it	it	PRON
taxlaw-2841	1067	20	would	would	AUX
taxlaw-2841	1067	21	not	not	PART
taxlaw-2841	1067	22	do	do	VERB
taxlaw-2841	1067	23	so	so	ADV
taxlaw-2841	1067	24	because	because	SCONJ
taxlaw-2841	1067	25	the	the	DET
taxlaw-2841	1067	26	tax	tax	NOUN
taxlaw-2841	1067	27	liability	liability	NOUN
taxlaw-2841	1067	28	according	accord	VERB
taxlaw-2841	1067	29	to	to	ADP
taxlaw-2841	1067	30	the	the	DET
taxlaw-2841	1067	31	proposal	proposal	NOUN
taxlaw-2841	1067	32	is	be	AUX
taxlaw-2841	1067	33	meant	mean	VERB
taxlaw-2841	1067	34	to	to	PART
taxlaw-2841	1067	35	be	be	AUX
taxlaw-2841	1067	36	an	an	DET
taxlaw-2841	1067	37	interim	interim	ADJ
taxlaw-2841	1067	38	liability	liability	NOUN
taxlaw-2841	1067	39	until	until	ADP
taxlaw-2841	1067	40	repatriation	repatriation	NOUN
taxlaw-2841	1067	41	.	.	PUNCT
taxlaw-2841	1068	1	furthermore	furthermore	ADV
taxlaw-2841	1068	2	,	,	PUNCT
taxlaw-2841	1068	3	my	my	PRON
taxlaw-2841	1068	4	proposal	proposal	NOUN
taxlaw-2841	1068	5	does	do	AUX
taxlaw-2841	1068	6	not	not	PART
taxlaw-2841	1068	7	include	include	VERB
taxlaw-2841	1068	8	any	any	DET
taxlaw-2841	1068	9	tax	tax	NOUN
taxlaw-2841	1068	10	holiday	holiday	NOUN
taxlaw-2841	1068	11	concerning	concern	VERB
taxlaw-2841	1068	12	previous	previous	ADJ
taxlaw-2841	1068	13	earnings	earning	NOUN
taxlaw-2841	1068	14	,	,	PUNCT
taxlaw-2841	1068	15	while	while	SCONJ
taxlaw-2841	1068	16	former	former	ADJ
taxlaw-2841	1068	17	president	president	PROPN
taxlaw-2841	1068	18	obama	obama	PROPN
taxlaw-2841	1068	19	’s	’s	PART
taxlaw-2841	1068	20	proposal	proposal	NOUN
taxlaw-2841	1068	21	is	be	AUX
taxlaw-2841	1068	22	meant	mean	VERB
taxlaw-2841	1068	23	to	to	PART
taxlaw-2841	1068	24	reduce	reduce	VERB
taxlaw-2841	1068	25	the	the	DET
taxlaw-2841	1068	26	u.s	u.s	PROPN
taxlaw-2841	1068	27	.	.	PROPN
taxlaw-2841	1068	28	corporate	corporate	ADJ
taxlaw-2841	1068	29	tax	tax	NOUN
taxlaw-2841	1068	30	on	on	ADP
taxlaw-2841	1068	31	foreign	foreign	ADJ
taxlaw-2841	1068	32	income	income	NOUN
taxlaw-2841	1068	33	to	to	ADP
taxlaw-2841	1068	34	19	19	NUM
taxlaw-2841	1068	35	%	%	NOUN
taxlaw-2841	1068	36	and	and	CCONJ
taxlaw-2841	1068	37	grant	grant	VERB
taxlaw-2841	1068	38	a	a	DET
taxlaw-2841	1068	39	repatriation	repatriation	NOUN
taxlaw-2841	1068	40	holiday	holiday	NOUN
taxlaw-2841	1068	41	of	of	ADP
taxlaw-2841	1068	42	14	14	NUM
taxlaw-2841	1068	43	%	%	NOUN
taxlaw-2841	1068	44	.	.	PUNCT
taxlaw-2841	1069	1	for	for	ADP
taxlaw-2841	1069	2	this	this	DET
taxlaw-2841	1069	3	exact	exact	ADJ
taxlaw-2841	1069	4	reason	reason	NOUN
taxlaw-2841	1069	5	,	,	PUNCT
taxlaw-2841	1069	6	in	in	ADP
taxlaw-2841	1069	7	their	their	PRON
taxlaw-2841	1069	8	september	september	PROPN
taxlaw-2841	1069	9	25	25	NUM
taxlaw-2841	1069	10	,	,	PUNCT
taxlaw-2841	1069	11	2015	2015	NUM
taxlaw-2841	1069	12	opinion	opinion	NOUN
taxlaw-2841	1069	13	,	,	PUNCT
taxlaw-2841	1069	14	the	the	DET
taxlaw-2841	1069	15	twenty	twenty	NUM
taxlaw-2841	1069	16	-	-	PUNCT
taxlaw-2841	1069	17	four	four	NUM
taxlaw-2841	1069	18	international	international	ADJ
taxlaw-2841	1069	19	tax	tax	NOUN
taxlaw-2841	1069	20	experts	expert	NOUN
taxlaw-2841	1069	21	opposed	oppose	VERB
taxlaw-2841	1069	22	an	an	DET
taxlaw-2841	1069	23	extreme	extreme	ADJ
taxlaw-2841	1069	24	reduction	reduction	NOUN
taxlaw-2841	1069	25	of	of	ADP
taxlaw-2841	1069	26	the	the	DET
taxlaw-2841	1069	27	tax	tax	NOUN
taxlaw-2841	1069	28	burden	burden	NOUN
taxlaw-2841	1069	29	and	and	CCONJ
taxlaw-2841	1069	30	a	a	DET
taxlaw-2841	1069	31	generous	generous	ADJ
taxlaw-2841	1069	32	tax	tax	NOUN
taxlaw-2841	1069	33	holiday.195	holiday.195	PROPN
taxlaw-2841	1069	34	2	2	NUM
taxlaw-2841	1069	35	.	.	PUNCT
taxlaw-2841	1070	1	shay	shay	PROPN
taxlaw-2841	1070	2	,	,	PUNCT
taxlaw-2841	1070	3	fleming	fleming	PROPN
taxlaw-2841	1070	4	&	&	CCONJ
taxlaw-2841	1070	5	peroni	peroni	PROPN
taxlaw-2841	1070	6	interim	interim	ADJ
taxlaw-2841	1070	7	minimum	minimum	NOUN
taxlaw-2841	1070	8	tax	tax	NOUN
taxlaw-2841	1070	9	in	in	ADP
taxlaw-2841	1070	10	analyzing	analyze	VERB
taxlaw-2841	1070	11	former	former	ADJ
taxlaw-2841	1070	12	president	president	NOUN
taxlaw-2841	1070	13	obama	obama	PROPN
taxlaw-2841	1070	14	’s	’s	PART
taxlaw-2841	1070	15	minimum	minimum	ADJ
taxlaw-2841	1070	16	tax	tax	NOUN
taxlaw-2841	1070	17	,	,	PUNCT
taxlaw-2841	1070	18	stephen	stephen	PROPN
taxlaw-2841	1070	19	shay	shay	PROPN
taxlaw-2841	1070	20	,	,	PUNCT
taxlaw-2841	1070	21	clifton	clifton	PROPN
taxlaw-2841	1070	22	fleming	fleming	PROPN
taxlaw-2841	1070	23	,	,	PUNCT
taxlaw-2841	1070	24	and	and	CCONJ
taxlaw-2841	1070	25	robert	robert	PROPN
taxlaw-2841	1070	26	peroni	peroni	PROPN
taxlaw-2841	1070	27	criticized	criticize	VERB
taxlaw-2841	1070	28	former	former	ADJ
taxlaw-2841	1070	29	president	president	NOUN
taxlaw-2841	1070	30	obama	obama	PROPN
taxlaw-2841	1070	31	’s	’s	PART
taxlaw-2841	1070	32	minimum	minimum	ADJ
taxlaw-2841	1070	33	tax	tax	NOUN
taxlaw-2841	1070	34	proposal	proposal	NOUN
taxlaw-2841	1070	35	and	and	CCONJ
taxlaw-2841	1070	36	argued	argue	VERB
taxlaw-2841	1070	37	that	that	SCONJ
taxlaw-2841	1070	38	it	it	PRON
taxlaw-2841	1070	39	risks	risk	VERB
taxlaw-2841	1070	40	the	the	DET
taxlaw-2841	1070	41	u.s	u.s	PROPN
taxlaw-2841	1070	42	.	.	PROPN
taxlaw-2841	1070	43	tax	tax	NOUN
taxlaw-2841	1070	44	base	base	NOUN
taxlaw-2841	1070	45	since	since	SCONJ
taxlaw-2841	1070	46	it	it	PRON
taxlaw-2841	1070	47	imposes	impose	VERB
taxlaw-2841	1070	48	final	final	ADJ
taxlaw-2841	1070	49	reduced	reduce	VERB
taxlaw-2841	1070	50	tax	tax	NOUN
taxlaw-2841	1070	51	liability	liability	NOUN
taxlaw-2841	1070	52	on	on	ADP
taxlaw-2841	1070	53	foreign	foreign	ADJ
taxlaw-2841	1070	54	income	income	NOUN
taxlaw-2841	1070	55	.	.	PUNCT
taxlaw-2841	1071	1	196	196	NUM
taxlaw-2841	1071	2	as	as	ADP
taxlaw-2841	1071	3	an	an	DET
taxlaw-2841	1071	4	alternative	alternative	NOUN
taxlaw-2841	1071	5	,	,	PUNCT
taxlaw-2841	1071	6	they	they	PRON
taxlaw-2841	1071	7	proposed	propose	VERB
taxlaw-2841	1071	8	an	an	DET
taxlaw-2841	1071	9	interim	interim	ADJ
taxlaw-2841	1071	10	minimum	minimum	NOUN
taxlaw-2841	1071	11	tax	tax	NOUN
taxlaw-2841	1071	12	.	.	PUNCT
taxlaw-2841	1072	1	in	in	ADP
taxlaw-2841	1072	2	their	their	PRON
taxlaw-2841	1072	3	opinion	opinion	NOUN
taxlaw-2841	1072	4	,	,	PUNCT
taxlaw-2841	1072	5	“	"	PUNCT
taxlaw-2841	1072	6	[	[	X
taxlaw-2841	1072	7	t]he	t]he	ADV
taxlaw-2841	1072	8	preferred	preferred	ADJ
taxlaw-2841	1072	9	approach	approach	NOUN
taxlaw-2841	1072	10	to	to	ADP
taxlaw-2841	1072	11	strengthening	strengthen	VERB
taxlaw-2841	1072	12	the	the	DET
taxlaw-2841	1072	13	cfc	cfc	NOUN
taxlaw-2841	1072	14	rules	rule	NOUN
taxlaw-2841	1072	15	is	be	AUX
taxlaw-2841	1072	16	to	to	PART
taxlaw-2841	1072	17	adopt	adopt	VERB
taxlaw-2841	1072	18	an	an	DET
taxlaw-2841	1072	19	interim	interim	ADJ
taxlaw-2841	1072	20	minimum	minimum	NOUN
taxlaw-2841	1072	21	tax	tax	NOUN
taxlaw-2841	1072	22	equal	equal	ADJ
taxlaw-2841	1072	23	to	to	ADP
taxlaw-2841	1072	24	a	a	DET
taxlaw-2841	1072	25	material	material	ADJ
taxlaw-2841	1072	26	percentage	percentage	NOUN
taxlaw-2841	1072	27	of	of	ADP
taxlaw-2841	1072	28	the	the	DET
taxlaw-2841	1072	29	u.s	u.s	PROPN
taxlaw-2841	1072	30	.	.	PROPN
taxlaw-2841	1072	31	corporate	corporate	ADJ
taxlaw-2841	1072	32	rate	rate	NOUN
taxlaw-2841	1072	33	.	.	PUNCT
taxlaw-2841	1073	1	the	the	DET
taxlaw-2841	1073	2	minimum	minimum	ADJ
taxlaw-2841	1073	3	tax	tax	NOUN
taxlaw-2841	1073	4	amount	amount	NOUN
taxlaw-2841	1073	5	would	would	AUX
taxlaw-2841	1073	6	be	be	AUX
taxlaw-2841	1073	7	determined	determine	VERB
taxlaw-2841	1073	8	on	on	ADP
taxlaw-2841	1073	9	a	a	DET
taxlaw-2841	1073	10	country	country	NOUN
taxlaw-2841	1073	11	-	-	PUNCT
taxlaw-2841	1073	12	by	by	ADP
taxlaw-2841	1073	13	-	-	PUNCT
taxlaw-2841	1073	14	country	country	NOUN
taxlaw-2841	1073	15	basis	basis	NOUN
taxlaw-2841	1073	16	,	,	PUNCT
taxlaw-2841	1073	17	taking	take	VERB
taxlaw-2841	1073	18	into	into	ADP
taxlaw-2841	1073	19	account	account	NOUN
taxlaw-2841	1073	20	each	each	DET
taxlaw-2841	1073	21	cfc	cfc	NOUN
taxlaw-2841	1073	22	with	with	ADP
taxlaw-2841	1073	23	positive	positive	ADJ
taxlaw-2841	1073	24	earnings	earning	NOUN
taxlaw-2841	1073	25	and	and	CCONJ
taxlaw-2841	1073	26	the	the	DET
taxlaw-2841	1073	27	foreign	foreign	ADJ
taxlaw-2841	1073	28	income	income	NOUN
taxlaw-2841	1073	29	tax	tax	NOUN
taxlaw-2841	1073	30	paid	pay	VERB
taxlaw-2841	1073	31	.	.	PUNCT
taxlaw-2841	1074	1	the	the	DET
taxlaw-2841	1074	2	intent	intent	NOUN
taxlaw-2841	1074	3	would	would	AUX
taxlaw-2841	1074	4	be	be	AUX
taxlaw-2841	1074	5	to	to	PART
taxlaw-2841	1074	6	impose	impose	VERB
taxlaw-2841	1074	7	an	an	DET
taxlaw-2841	1074	8	“	"	PUNCT
taxlaw-2841	1074	9	additional	additional	ADJ
taxlaw-2841	1074	10	tax	tax	NOUN
taxlaw-2841	1074	11	amount	amount	NOUN
taxlaw-2841	1074	12	”	"	PUNCT
taxlaw-2841	1074	13	that	that	PRON
taxlaw-2841	1074	14	would	would	AUX
taxlaw-2841	1074	15	cause	cause	VERB
taxlaw-2841	1074	16	the	the	DET
taxlaw-2841	1074	17	effective	effective	ADJ
taxlaw-2841	1074	18	rate	rate	NOUN
taxlaw-2841	1074	19	of	of	ADP
taxlaw-2841	1074	20	tax	tax	NOUN
taxlaw-2841	1074	21	on	on	ADP
taxlaw-2841	1074	22	earnings	earning	NOUN
taxlaw-2841	1074	23	from	from	ADP
taxlaw-2841	1074	24	each	each	DET
taxlaw-2841	1074	25	country	country	NOUN
taxlaw-2841	1074	26	to	to	PART
taxlaw-2841	1074	27	be	be	AUX
taxlaw-2841	1074	28	not	not	PART
taxlaw-2841	1074	29	less	less	ADJ
taxlaw-2841	1074	30	than	than	ADP
taxlaw-2841	1074	31	the	the	DET
taxlaw-2841	1074	32	minimum	minimum	ADJ
taxlaw-2841	1074	33	tax	tax	NOUN
taxlaw-2841	1074	34	rate	rate	NOUN
taxlaw-2841	1074	35	.	.	PUNCT
taxlaw-2841	1075	1	the	the	DET
taxlaw-2841	1075	2	cfc	cfc	PROPN
taxlaw-2841	1075	3	would	would	AUX
taxlaw-2841	1075	4	be	be	AUX
taxlaw-2841	1075	5	deemed	deem	VERB
taxlaw-2841	1075	6	to	to	PART
taxlaw-2841	1075	7	distribute	distribute	VERB
taxlaw-2841	1075	8	the	the	DET
taxlaw-2841	1075	9	amount	amount	NOUN
taxlaw-2841	1075	10	of	of	ADP
taxlaw-2841	1075	11	earnings	earning	NOUN
taxlaw-2841	1075	12	that	that	PRON
taxlaw-2841	1075	13	,	,	PUNCT
taxlaw-2841	1075	14	when	when	SCONJ
taxlaw-2841	1075	15	included	include	VERB
taxlaw-2841	1075	16	in	in	ADP
taxlaw-2841	1075	17	the	the	DET
taxlaw-2841	1075	18	income	income	NOUN
taxlaw-2841	1075	19	of	of	ADP
taxlaw-2841	1075	20	its	its	PRON
taxlaw-2841	1075	21	u.s	u.s	PROPN
taxlaw-2841	1075	22	.	.	PROPN
taxlaw-2841	1075	23	shareholder	shareholder	PROPN
taxlaw-2841	1075	24	,	,	PUNCT
taxlaw-2841	1075	25	would	would	AUX
taxlaw-2841	1075	26	result	result	VERB
taxlaw-2841	1075	27	in	in	ADP
taxlaw-2841	1075	28	u.s	u.s	PROPN
taxlaw-2841	1075	29	.	.	PROPN
taxlaw-2841	1075	30	tax	tax	PROPN
taxlaw-2841	1075	31	equal	equal	ADJ
taxlaw-2841	1075	32	,	,	PUNCT
taxlaw-2841	1075	33	in	in	ADP
taxlaw-2841	1075	34	the	the	DET
taxlaw-2841	1075	35	aggregate	aggregate	NOUN
taxlaw-2841	1075	36	,	,	PUNCT
taxlaw-2841	1075	37	to	to	ADP
taxlaw-2841	1075	38	the	the	DET
taxlaw-2841	1075	39	additional	additional	ADJ
taxlaw-2841	1075	40	tax	tax	NOUN
taxlaw-2841	1075	41	amount	amount	NOUN
taxlaw-2841	1075	42	.	.	PUNCT
taxlaw-2841	1076	1	the	the	DET
taxlaw-2841	1076	2	earnings	earning	NOUN
taxlaw-2841	1076	3	deemed	deem	VERB
taxlaw-2841	1076	4	distributed	distribute	VERB
taxlaw-2841	1076	5	would	would	AUX
taxlaw-2841	1076	6	thereafter	thereafter	ADV
taxlaw-2841	1076	7	constitute	constitute	VERB
taxlaw-2841	1076	8	previously	previously	ADV
taxlaw-2841	1076	9	taxed	tax	VERB
taxlaw-2841	1076	10	earnings	earning	NOUN
taxlaw-2841	1076	11	.	.	PUNCT
taxlaw-2841	1077	1	sections	section	NOUN
taxlaw-2841	1077	2	959	959	NUM
taxlaw-2841	1077	3	and	and	CCONJ
taxlaw-2841	1077	4	961	961	NUM
taxlaw-2841	1077	5	would	would	AUX
taxlaw-2841	1077	6	apply	apply	VERB
taxlaw-2841	1077	7	to	to	PART
taxlaw-2841	1077	8	prevent	prevent	VERB
taxlaw-2841	1077	9	a	a	DET
taxlaw-2841	1077	10	second	second	ADJ
taxlaw-2841	1077	11	taxation	taxation	NOUN
taxlaw-2841	1077	12	of	of	ADP
taxlaw-2841	1077	13	these	these	DET
taxlaw-2841	1077	14	earnings	earning	NOUN
taxlaw-2841	1077	15	.	.	PUNCT
taxlaw-2841	1078	1	this	this	DET
taxlaw-2841	1078	2	minimum	minimum	ADJ
taxlaw-2841	1078	3	tax	tax	NOUN
taxlaw-2841	1078	4	reform	reform	NOUN
taxlaw-2841	1078	5	should	should	AUX
taxlaw-2841	1078	6	be	be	AUX
taxlaw-2841	1078	7	accompanied	accompany	VERB
taxlaw-2841	1078	8	by	by	ADP
taxlaw-2841	1078	9	the	the	DET
taxlaw-2841	1078	10	enactment	enactment	NOUN
taxlaw-2841	1078	11	of	of	ADP
taxlaw-2841	1078	12	provisions	provision	NOUN
taxlaw-2841	1078	13	that	that	PRON
taxlaw-2841	1078	14	would	would	AUX
taxlaw-2841	1078	15	reduce	reduce	VERB
taxlaw-2841	1078	16	the	the	DET
taxlaw-2841	1078	17	incentive	incentive	NOUN
taxlaw-2841	1078	18	for	for	SCONJ
taxlaw-2841	1078	19	a	a	DET
taxlaw-2841	1078	20	u.s	u.s	PROPN
taxlaw-2841	1078	21	.	.	PROPN
taxlaw-2841	1078	22	parent	parent	NOUN
taxlaw-2841	1078	23	corporation	corporation	NOUN
taxlaw-2841	1078	24	to	to	PART
taxlaw-2841	1078	25	shift	shift	VERB
taxlaw-2841	1078	26	its	its	PRON
taxlaw-2841	1078	27	tax	tax	NOUN
taxlaw-2841	1078	28	residence	residence	NOUN
taxlaw-2841	1078	29	abroad	abroad	ADV
taxlaw-2841	1078	30	.	.	PUNCT
taxlaw-2841	1079	1	the	the	DET
taxlaw-2841	1079	2	reduced	reduce	VERB
taxlaw-2841	1079	3	incentives	incentive	NOUN
taxlaw-2841	1079	4	to	to	PART
taxlaw-2841	1079	5	shift	shift	VERB
taxlaw-2841	1079	6	income	income	NOUN
taxlaw-2841	1079	7	to	to	ADP
taxlaw-2841	1079	8	a	a	DET
taxlaw-2841	1079	9	low	low	ADV
taxlaw-2841	1079	10	-	-	PUNCT
taxlaw-2841	1079	11	taxed	tax	VERB
taxlaw-2841	1079	12	cfc	cfc	NOUN
taxlaw-2841	1079	13	and	and	CCONJ
taxlaw-2841	1079	14	the	the	DET
taxlaw-2841	1079	15	increased	increase	VERB
taxlaw-2841	1079	16	amount	amount	NOUN
taxlaw-2841	1079	17	of	of	ADP
taxlaw-2841	1079	18	previously	previously	ADV
taxlaw-2841	1079	19	taxed	tax	VERB
taxlaw-2841	1079	20	earnings	earning	NOUN
taxlaw-2841	1079	21	,	,	PUNCT
taxlaw-2841	1079	22	by	by	ADP
taxlaw-2841	1079	23	imposition	imposition	NOUN
taxlaw-2841	1079	24	of	of	ADP
taxlaw-2841	1079	25	the	the	DET
taxlaw-2841	1079	26	minimum	minimum	ADJ
taxlaw-2841	1079	27	tax	tax	NOUN
taxlaw-2841	1079	28	,	,	PUNCT
taxlaw-2841	1079	29	would	would	AUX
taxlaw-2841	1079	30	mitigate	mitigate	VERB
taxlaw-2841	1079	31	the	the	DET
taxlaw-2841	1079	32	incentive	incentive	NOUN
taxlaw-2841	1079	33	to	to	PART
taxlaw-2841	1079	34	hold	hold	VERB
taxlaw-2841	1079	35	excess	excess	ADJ
taxlaw-2841	1079	36	earnings	earning	NOUN
taxlaw-2841	1079	37	offshore	offshore	ADV
taxlaw-2841	1079	38	and	and	CCONJ
taxlaw-2841	1079	39	thereby	thereby	ADV
taxlaw-2841	1079	40	ameliorate	ameliorate	VERB
taxlaw-2841	1079	41	the	the	DET
taxlaw-2841	1079	42	lockout	lockout	NOUN
taxlaw-2841	1079	43	problem	problem	NOUN
taxlaw-2841	1079	44	.	.	PUNCT
taxlaw-2841	1080	1	although	although	SCONJ
taxlaw-2841	1080	2	implementation	implementation	NOUN
taxlaw-2841	1080	3	of	of	ADP
taxlaw-2841	1080	4	an	an	DET
taxlaw-2841	1080	5	interim	interim	ADJ
taxlaw-2841	1080	6	minimum	minimum	NOUN
taxlaw-2841	1080	7	tax	tax	NOUN
taxlaw-2841	1080	8	proposal	proposal	NOUN
taxlaw-2841	1080	9	as	as	SCONJ
taxlaw-2841	1080	10	described	describe	VERB
taxlaw-2841	1080	11	in	in	ADP
taxlaw-2841	1080	12	this	this	DET
taxlaw-2841	1080	13	article	article	NOUN
taxlaw-2841	1080	14	would	would	AUX
taxlaw-2841	1080	15	be	be	AUX
taxlaw-2841	1080	16	second	second	ADV
taxlaw-2841	1080	17	best	good	ADJ
taxlaw-2841	1080	18	to	to	ADP
taxlaw-2841	1080	19	ending	end	VERB
taxlaw-2841	1080	20	deferral	deferral	NOUN
taxlaw-2841	1080	21	,	,	PUNCT
taxlaw-2841	1080	22	our	our	PRON
taxlaw-2841	1080	23	preferred	preferred	ADJ
taxlaw-2841	1080	24	reform	reform	NOUN
taxlaw-2841	1080	25	,	,	PUNCT
taxlaw-2841	1080	26	it	it	PRON
taxlaw-2841	1080	27	would	would	AUX
taxlaw-2841	1080	28	be	be	AUX
taxlaw-2841	1080	29	a	a	DET
taxlaw-2841	1080	30	material	material	NOUN
taxlaw-2841	1080	31	improvement	improvement	NOUN
taxlaw-2841	1080	32	over	over	ADP
taxlaw-2841	1080	33	current	current	ADJ
taxlaw-2841	1080	34	law	law	NOUN
taxlaw-2841	1080	35	.	.	PUNCT
taxlaw-2841	1081	1	”197	”197	PUNCT
taxlaw-2841	1081	2	my	my	PRON
taxlaw-2841	1081	3	proposal	proposal	NOUN
taxlaw-2841	1081	4	is	be	AUX
taxlaw-2841	1081	5	also	also	ADV
taxlaw-2841	1081	6	an	an	DET
taxlaw-2841	1081	7	interim	interim	ADJ
taxlaw-2841	1081	8	rather	rather	ADV
taxlaw-2841	1081	9	than	than	ADP
taxlaw-2841	1081	10	final	final	ADJ
taxlaw-2841	1081	11	minimum	minimum	ADJ
taxlaw-2841	1081	12	tax	tax	NOUN
taxlaw-2841	1081	13	regime	regime	NOUN
taxlaw-2841	1081	14	.	.	PUNCT
taxlaw-2841	1082	1	however	however	ADV
taxlaw-2841	1082	2	,	,	PUNCT
taxlaw-2841	1082	3	i	i	PRON
taxlaw-2841	1082	4	use	use	VERB
taxlaw-2841	1082	5	a	a	DET
taxlaw-2841	1082	6	global	global	ADJ
taxlaw-2841	1082	7	basis	basis	NOUN
taxlaw-2841	1082	8	rather	rather	ADV
taxlaw-2841	1082	9	than	than	ADP
taxlaw-2841	1082	10	per	per	ADP
taxlaw-2841	1082	11	-	-	PUNCT
taxlaw-2841	1082	12	country	country	NOUN
taxlaw-2841	1082	13	basis	basis	NOUN
taxlaw-2841	1082	14	.	.	PUNCT
taxlaw-2841	1083	1	this	this	PRON
taxlaw-2841	1083	2	is	be	AUX
taxlaw-2841	1083	3	an	an	DET
taxlaw-2841	1083	4	important	important	ADJ
taxlaw-2841	1083	5	difference	difference	NOUN
taxlaw-2841	1083	6	that	that	PRON
taxlaw-2841	1083	7	stems	stem	VERB
taxlaw-2841	1083	8	from	from	ADP
taxlaw-2841	1083	9	the	the	DET
taxlaw-2841	1083	10	fact	fact	NOUN
taxlaw-2841	1083	11	that	that	SCONJ
taxlaw-2841	1083	12	my	my	PRON
taxlaw-2841	1083	13	focus	focus	NOUN
taxlaw-2841	1083	14	is	be	AUX
taxlaw-2841	1083	15	different	different	ADJ
taxlaw-2841	1083	16	than	than	ADP
taxlaw-2841	1083	17	the	the	DET
taxlaw-2841	1083	18	focus	focus	NOUN
taxlaw-2841	1083	19	of	of	ADP
taxlaw-2841	1083	20	the	the	DET
taxlaw-2841	1083	21	authors	author	NOUN
taxlaw-2841	1083	22	.	.	PUNCT
taxlaw-2841	1084	1	my	my	PRON
taxlaw-2841	1084	2	focus	focus	NOUN
taxlaw-2841	1084	3	is	be	AUX
taxlaw-2841	1084	4	tax	tax	NOUN
taxlaw-2841	1084	5	avoidance	avoidance	NOUN
taxlaw-2841	1084	6	globally	globally	ADV
taxlaw-2841	1084	7	,	,	PUNCT
taxlaw-2841	1084	8	while	while	SCONJ
taxlaw-2841	1084	9	their	their	PRON
taxlaw-2841	1084	10	focus	focus	NOUN
taxlaw-2841	1084	11	is	be	AUX
taxlaw-2841	1084	12	ending	end	VERB
taxlaw-2841	1084	13	deferral	deferral	ADJ
taxlaw-2841	1084	14	and	and	CCONJ
taxlaw-2841	1084	15	taxing	tax	VERB
taxlaw-2841	1084	16	foreign	foreign	ADJ
taxlaw-2841	1084	17	income	income	NOUN
taxlaw-2841	1084	18	as	as	ADV
taxlaw-2841	1084	19	similarly	similarly	ADV
taxlaw-2841	1084	20	as	as	ADP
taxlaw-2841	1084	21	domestic	domestic	ADJ
taxlaw-2841	1084	22	income	income	NOUN
taxlaw-2841	1084	23	.	.	PUNCT
taxlaw-2841	1085	1	therefore	therefore	ADV
taxlaw-2841	1085	2	,	,	PUNCT
taxlaw-2841	1085	3	it	it	PRON
taxlaw-2841	1085	4	is	be	AUX
taxlaw-2841	1085	5	not	not	PART
taxlaw-2841	1085	6	surprising	surprising	ADJ
taxlaw-2841	1085	7	that	that	SCONJ
taxlaw-2841	1085	8	they	they	PRON
taxlaw-2841	1085	9	propose	propose	VERB
taxlaw-2841	1085	10	a	a	DET
taxlaw-2841	1085	11	minimum	minimum	ADJ
taxlaw-2841	1085	12	tax	tax	NOUN
taxlaw-2841	1085	13	rate	rate	NOUN
taxlaw-2841	1085	14	that	that	PRON
taxlaw-2841	1085	15	is	be	AUX
taxlaw-2841	1085	16	very	very	ADV
taxlaw-2841	1085	17	close	close	ADJ
taxlaw-2841	1085	18	to	to	ADP
taxlaw-2841	1085	19	the	the	DET
taxlaw-2841	1085	20	corporate	corporate	ADJ
taxlaw-2841	1085	21	statutory	statutory	ADJ
taxlaw-2841	1085	22	tax	tax	NOUN
taxlaw-2841	1085	23	in	in	ADP
taxlaw-2841	1085	24	the	the	DET
taxlaw-2841	1085	25	u.s	u.s	PROPN
taxlaw-2841	1085	26	.	.	PROPN
taxlaw-2841	1085	27	,	,	PUNCT
taxlaw-2841	1085	28	while	while	SCONJ
taxlaw-2841	1085	29	i	i	PRON
taxlaw-2841	1085	30	195	195	NUM
taxlaw-2841	1085	31	see	see	VERB
taxlaw-2841	1085	32	24	24	NUM
taxlaw-2841	1085	33	international	international	ADJ
taxlaw-2841	1085	34	tax	tax	NOUN
taxlaw-2841	1085	35	experts	expert	NOUN
taxlaw-2841	1085	36	address	address	VERB
taxlaw-2841	1085	37	current	current	ADJ
taxlaw-2841	1085	38	tax	tax	NOUN
taxlaw-2841	1085	39	reform	reform	NOUN
taxlaw-2841	1085	40	efforts	effort	NOUN
taxlaw-2841	1085	41	in	in	ADP
taxlaw-2841	1085	42	congress	congress	PROPN
taxlaw-2841	1085	43	,	,	PUNCT
taxlaw-2841	1085	44	am	be	AUX
taxlaw-2841	1085	45	.	.	PUNCT
taxlaw-2841	1086	1	for	for	ADP
taxlaw-2841	1086	2	tax	tax	NOUN
taxlaw-2841	1086	3	fairness	fairness	NOUN
taxlaw-2841	1086	4	(	(	PUNCT
taxlaw-2841	1086	5	sept	sept	PROPN
taxlaw-2841	1086	6	.	.	PROPN
taxlaw-2841	1086	7	25	25	NUM
taxlaw-2841	1086	8	,	,	PUNCT
taxlaw-2841	1086	9	2015	2015	NUM
taxlaw-2841	1086	10	)	)	PUNCT
taxlaw-2841	1086	11	,	,	PUNCT
taxlaw-2841	1086	12	http://americansfortaxfairness.org/files/24-international-tax-experts-letterto-congress-9-25-15-final-for-printing.pdf	http://americansfortaxfairness.org/files/24-international-tax-experts-letterto-congress-9-25-15-final-for-printing.pdf	X
taxlaw-2841	1086	13	[	[	X
taxlaw-2841	1086	14	http://perma.cc/fl5f-6hwt	http://perma.cc/fl5f-6hwt	X
taxlaw-2841	1086	15	]	]	PUNCT
taxlaw-2841	1086	16	.	.	PUNCT
taxlaw-2841	1087	1	196	196	NUM
taxlaw-2841	1087	2	see	see	VERB
taxlaw-2841	1087	3	shay	shay	PROPN
taxlaw-2841	1087	4	,	,	PUNCT
taxlaw-2841	1087	5	supra	supra	PROPN
taxlaw-2841	1087	6	note	note	NOUN
taxlaw-2841	1087	7	31	31	NUM
taxlaw-2841	1087	8	.	.	PUNCT
taxlaw-2841	1087	9	197	197	NUM
taxlaw-2841	1088	1	i	i	PRON
taxlaw-2841	1088	2	d.	d.	NOUN
taxlaw-2841	1088	3	at	at	ADP
taxlaw-2841	1088	4	722	722	NUM
taxlaw-2841	1088	5	-	-	SYM
taxlaw-2841	1088	6	23	23	NUM
taxlaw-2841	1088	7	.	.	PUNCT
taxlaw-2841	1089	1	54	54	NUM
taxlaw-2841	1089	2	columbia	columbia	PROPN
taxlaw-2841	1089	3	journal	journal	PROPN
taxlaw-2841	1089	4	of	of	ADP
taxlaw-2841	1089	5	tax	tax	NOUN
taxlaw-2841	1089	6	law	law	NOUN
taxlaw-2841	1089	7	[	[	X
taxlaw-2841	1089	8	vol.8:5	vol.8:5	X
taxlaw-2841	1089	9	propose	propose	VERB
taxlaw-2841	1089	10	a	a	DET
taxlaw-2841	1089	11	minimum	minimum	ADJ
taxlaw-2841	1089	12	global	global	ADJ
taxlaw-2841	1089	13	tax	tax	NOUN
taxlaw-2841	1089	14	rate	rate	NOUN
taxlaw-2841	1089	15	that	that	PRON
taxlaw-2841	1089	16	represents	represent	VERB
taxlaw-2841	1089	17	a	a	DET
taxlaw-2841	1089	18	good	good	ADJ
taxlaw-2841	1089	19	indicator	indicator	NOUN
taxlaw-2841	1089	20	of	of	ADP
taxlaw-2841	1089	21	tax	tax	NOUN
taxlaw-2841	1089	22	avoidance	avoidance	NOUN
taxlaw-2841	1089	23	activities	activity	NOUN
taxlaw-2841	1089	24	and	and	CCONJ
taxlaw-2841	1089	25	takes	take	VERB
taxlaw-2841	1089	26	into	into	ADP
taxlaw-2841	1089	27	account	account	NOUN
taxlaw-2841	1089	28	corporate	corporate	ADJ
taxlaw-2841	1089	29	tax	tax	NOUN
taxlaw-2841	1089	30	rates	rate	NOUN
taxlaw-2841	1089	31	globally	globally	ADV
taxlaw-2841	1089	32	.	.	PUNCT
taxlaw-2841	1090	1	in	in	ADP
taxlaw-2841	1090	2	addition	addition	NOUN
taxlaw-2841	1090	3	,	,	PUNCT
taxlaw-2841	1090	4	the	the	DET
taxlaw-2841	1090	5	authors	author	NOUN
taxlaw-2841	1090	6	’	’	PART
taxlaw-2841	1090	7	proposal	proposal	NOUN
taxlaw-2841	1090	8	imposes	impose	VERB
taxlaw-2841	1090	9	the	the	DET
taxlaw-2841	1090	10	tax	tax	NOUN
taxlaw-2841	1090	11	liability	liability	NOUN
taxlaw-2841	1090	12	on	on	ADP
taxlaw-2841	1090	13	the	the	DET
taxlaw-2841	1090	14	u.s	u.s	PROPN
taxlaw-2841	1090	15	.	.	PROPN
taxlaw-2841	1090	16	shareholders	shareholder	NOUN
taxlaw-2841	1090	17	.	.	PUNCT
taxlaw-2841	1091	1	to	to	PART
taxlaw-2841	1091	2	do	do	VERB
taxlaw-2841	1091	3	so	so	ADV
taxlaw-2841	1091	4	,	,	PUNCT
taxlaw-2841	1091	5	it	it	PRON
taxlaw-2841	1091	6	considers	consider	VERB
taxlaw-2841	1091	7	the	the	DET
taxlaw-2841	1091	8	profits	profit	NOUN
taxlaw-2841	1091	9	as	as	ADP
taxlaw-2841	1091	10	deemed	deem	VERB
taxlaw-2841	1091	11	dividends	dividend	NOUN
taxlaw-2841	1091	12	,	,	PUNCT
taxlaw-2841	1091	13	whereas	whereas	SCONJ
taxlaw-2841	1091	14	my	my	PRON
taxlaw-2841	1091	15	proposal	proposal	NOUN
taxlaw-2841	1091	16	imposes	impose	VERB
taxlaw-2841	1091	17	a	a	DET
taxlaw-2841	1091	18	new	new	ADJ
taxlaw-2841	1091	19	tax	tax	NOUN
taxlaw-2841	1091	20	liability	liability	NOUN
taxlaw-2841	1091	21	at	at	ADP
taxlaw-2841	1091	22	the	the	DET
taxlaw-2841	1091	23	u.s	u.s	PROPN
taxlaw-2841	1091	24	.	.	PROPN
taxlaw-2841	1091	25	corporate	corporate	ADJ
taxlaw-2841	1091	26	level	level	NOUN
taxlaw-2841	1091	27	rather	rather	ADV
taxlaw-2841	1091	28	than	than	ADP
taxlaw-2841	1091	29	the	the	DET
taxlaw-2841	1091	30	u.s	u.s	PROPN
taxlaw-2841	1091	31	.	.	PROPN
taxlaw-2841	1091	32	shareholder	shareholder	NOUN
taxlaw-2841	1091	33	level	level	NOUN
taxlaw-2841	1091	34	,	,	PUNCT
taxlaw-2841	1091	35	without	without	ADP
taxlaw-2841	1091	36	any	any	DET
taxlaw-2841	1091	37	deemed	deemed	ADJ
taxlaw-2841	1091	38	construction	construction	NOUN
taxlaw-2841	1091	39	,	,	PUNCT
taxlaw-2841	1091	40	rather	rather	ADV
taxlaw-2841	1091	41	as	as	ADP
taxlaw-2841	1091	42	a	a	DET
taxlaw-2841	1091	43	new	new	ADJ
taxlaw-2841	1091	44	and	and	CCONJ
taxlaw-2841	1091	45	independent	independent	ADJ
taxlaw-2841	1091	46	interim	interim	ADJ
taxlaw-2841	1091	47	tax	tax	NOUN
taxlaw-2841	1091	48	liability	liability	NOUN
taxlaw-2841	1091	49	.	.	PUNCT
taxlaw-2841	1092	1	3	3	X
taxlaw-2841	1092	2	.	.	X
taxlaw-2841	1092	3	grubert	grubert	PROPN
taxlaw-2841	1092	4	&	&	CCONJ
taxlaw-2841	1092	5	altshuler	altshuler	PROPN
taxlaw-2841	1092	6	minimum	minimum	ADJ
taxlaw-2841	1092	7	tax	tax	NOUN
taxlaw-2841	1092	8	versions	version	NOUN
taxlaw-2841	1092	9	as	as	SCONJ
taxlaw-2841	1092	10	mentioned	mention	VERB
taxlaw-2841	1092	11	earlier	early	ADV
taxlaw-2841	1092	12	,	,	PUNCT
taxlaw-2841	1092	13	grubert	grubert	NOUN
taxlaw-2841	1092	14	and	and	CCONJ
taxlaw-2841	1092	15	altshuler	altshuler	NOUN
taxlaw-2841	1092	16	discussed	discuss	VERB
taxlaw-2841	1092	17	four	four	NUM
taxlaw-2841	1092	18	versions	version	NOUN
taxlaw-2841	1092	19	of	of	ADP
taxlaw-2841	1092	20	minimum	minimum	ADJ
taxlaw-2841	1092	21	tax	tax	NOUN
taxlaw-2841	1092	22	in	in	ADP
taxlaw-2841	1092	23	great	great	ADJ
taxlaw-2841	1092	24	detail	detail	NOUN
taxlaw-2841	1092	25	and	and	CCONJ
taxlaw-2841	1092	26	conclude	conclude	VERB
taxlaw-2841	1092	27	that	that	DET
taxlaw-2841	1092	28	country	country	NOUN
taxlaw-2841	1092	29	-	-	PUNCT
taxlaw-2841	1092	30	by	by	ADP
taxlaw-2841	1092	31	-	-	PUNCT
taxlaw-2841	1092	32	country	country	NOUN
taxlaw-2841	1092	33	minimum	minimum	ADJ
taxlaw-2841	1092	34	tax	tax	NOUN
taxlaw-2841	1092	35	with	with	ADP
taxlaw-2841	1092	36	current	current	ADJ
taxlaw-2841	1092	37	deduction	deduction	NOUN
taxlaw-2841	1092	38	of	of	ADP
taxlaw-2841	1092	39	real	real	ADJ
taxlaw-2841	1092	40	investment	investment	NOUN
taxlaw-2841	1092	41	is	be	AUX
taxlaw-2841	1092	42	the	the	DET
taxlaw-2841	1092	43	appropriate	appropriate	ADJ
taxlaw-2841	1092	44	regime.198	regime.198	NOUN
taxlaw-2841	1092	45	i	i	PRON
taxlaw-2841	1092	46	agree	agree	VERB
taxlaw-2841	1092	47	with	with	ADP
taxlaw-2841	1092	48	their	their	PRON
taxlaw-2841	1092	49	analysis	analysis	NOUN
taxlaw-2841	1092	50	concerning	concern	VERB
taxlaw-2841	1092	51	the	the	DET
taxlaw-2841	1092	52	merits	merit	NOUN
taxlaw-2841	1092	53	and	and	CCONJ
taxlaw-2841	1092	54	advantages	advantage	NOUN
taxlaw-2841	1092	55	of	of	ADP
taxlaw-2841	1092	56	minimum	minimum	ADJ
taxlaw-2841	1092	57	tax	tax	NOUN
taxlaw-2841	1092	58	regimes	regime	NOUN
taxlaw-2841	1092	59	in	in	ADP
taxlaw-2841	1092	60	reducing	reduce	VERB
taxlaw-2841	1092	61	profit	profit	NOUN
taxlaw-2841	1092	62	shifting	shift	VERB
taxlaw-2841	1092	63	and	and	CCONJ
taxlaw-2841	1092	64	imposing	impose	VERB
taxlaw-2841	1092	65	fair	fair	ADJ
taxlaw-2841	1092	66	and	and	CCONJ
taxlaw-2841	1092	67	efficient	efficient	ADJ
taxlaw-2841	1092	68	tax	tax	NOUN
taxlaw-2841	1092	69	on	on	ADP
taxlaw-2841	1092	70	cross	cross	NOUN
taxlaw-2841	1092	71	border	border	NOUN
taxlaw-2841	1092	72	income	income	NOUN
taxlaw-2841	1092	73	.	.	PUNCT
taxlaw-2841	1093	1	however	however	ADV
taxlaw-2841	1093	2	,	,	PUNCT
taxlaw-2841	1093	3	i	i	PRON
taxlaw-2841	1093	4	differ	differ	VERB
taxlaw-2841	1093	5	,	,	PUNCT
taxlaw-2841	1093	6	and	and	CCONJ
taxlaw-2841	1093	7	disagree	disagree	VERB
taxlaw-2841	1093	8	,	,	PUNCT
taxlaw-2841	1093	9	on	on	ADP
taxlaw-2841	1093	10	a	a	DET
taxlaw-2841	1093	11	few	few	ADJ
taxlaw-2841	1093	12	aspects	aspect	NOUN
taxlaw-2841	1093	13	and	and	CCONJ
taxlaw-2841	1093	14	details	detail	NOUN
taxlaw-2841	1093	15	:	:	PUNCT
taxlaw-2841	1093	16	first	first	ADV
taxlaw-2841	1093	17	,	,	PUNCT
taxlaw-2841	1093	18	my	my	PRON
taxlaw-2841	1093	19	philosophy	philosophy	NOUN
taxlaw-2841	1093	20	and	and	CCONJ
taxlaw-2841	1093	21	main	main	ADJ
taxlaw-2841	1093	22	concern	concern	NOUN
taxlaw-2841	1093	23	is	be	AUX
taxlaw-2841	1093	24	international	international	ADJ
taxlaw-2841	1093	25	corporate	corporate	ADJ
taxlaw-2841	1093	26	tax	tax	NOUN
taxlaw-2841	1093	27	avoidance	avoidance	NOUN
taxlaw-2841	1093	28	,	,	PUNCT
taxlaw-2841	1093	29	and	and	CCONJ
taxlaw-2841	1093	30	therefore	therefore	ADV
taxlaw-2841	1093	31	,	,	PUNCT
taxlaw-2841	1093	32	i	i	PRON
taxlaw-2841	1093	33	am	be	AUX
taxlaw-2841	1093	34	focused	focus	VERB
taxlaw-2841	1093	35	on	on	ADP
taxlaw-2841	1093	36	developing	develop	VERB
taxlaw-2841	1093	37	a	a	DET
taxlaw-2841	1093	38	general	general	ADJ
taxlaw-2841	1093	39	anti	anti	ADJ
taxlaw-2841	1093	40	-	-	ADJ
taxlaw-2841	1093	41	avoidance	avoidance	ADJ
taxlaw-2841	1093	42	rule	rule	NOUN
taxlaw-2841	1093	43	to	to	PART
taxlaw-2841	1093	44	cope	cope	VERB
taxlaw-2841	1093	45	with	with	ADP
taxlaw-2841	1093	46	these	these	DET
taxlaw-2841	1093	47	practices	practice	NOUN
taxlaw-2841	1093	48	.	.	PUNCT
taxlaw-2841	1094	1	second	second	ADJ
taxlaw-2841	1094	2	,	,	PUNCT
taxlaw-2841	1094	3	my	my	PRON
taxlaw-2841	1094	4	minimum	minimum	ADJ
taxlaw-2841	1094	5	tax	tax	NOUN
taxlaw-2841	1094	6	is	be	AUX
taxlaw-2841	1094	7	imposed	impose	VERB
taxlaw-2841	1094	8	on	on	ADP
taxlaw-2841	1094	9	any	any	DET
taxlaw-2841	1094	10	return	return	NOUN
taxlaw-2841	1094	11	,	,	PUNCT
taxlaw-2841	1094	12	normal	normal	ADJ
taxlaw-2841	1094	13	and	and	CCONJ
taxlaw-2841	1094	14	excess	excess	ADJ
taxlaw-2841	1094	15	,	,	PUNCT
taxlaw-2841	1094	16	while	while	SCONJ
taxlaw-2841	1094	17	they	they	PRON
taxlaw-2841	1094	18	limit	limit	VERB
taxlaw-2841	1094	19	and	and	CCONJ
taxlaw-2841	1094	20	design	design	VERB
taxlaw-2841	1094	21	their	their	PRON
taxlaw-2841	1094	22	preferred	preferred	ADJ
taxlaw-2841	1094	23	minimum	minimum	ADJ
taxlaw-2841	1094	24	tax	tax	NOUN
taxlaw-2841	1094	25	regime	regime	NOUN
taxlaw-2841	1094	26	to	to	ADP
taxlaw-2841	1094	27	excess	excess	ADJ
taxlaw-2841	1094	28	returns	return	NOUN
taxlaw-2841	1094	29	.	.	PUNCT
taxlaw-2841	1095	1	third	third	ADV
taxlaw-2841	1095	2	,	,	PUNCT
taxlaw-2841	1095	3	my	my	PRON
taxlaw-2841	1095	4	minimum	minimum	ADJ
taxlaw-2841	1095	5	tax	tax	NOUN
taxlaw-2841	1095	6	is	be	AUX
taxlaw-2841	1095	7	an	an	DET
taxlaw-2841	1095	8	interim	interim	ADJ
taxlaw-2841	1095	9	tax	tax	NOUN
taxlaw-2841	1095	10	,	,	PUNCT
taxlaw-2841	1095	11	while	while	SCONJ
taxlaw-2841	1095	12	their	their	PRON
taxlaw-2841	1095	13	minimum	minimum	ADJ
taxlaw-2841	1095	14	tax	tax	NOUN
taxlaw-2841	1095	15	is	be	AUX
taxlaw-2841	1095	16	final	final	ADJ
taxlaw-2841	1095	17	.	.	PUNCT
taxlaw-2841	1096	1	fourth	fourth	ADJ
taxlaw-2841	1096	2	,	,	PUNCT
taxlaw-2841	1096	3	i	i	PRON
taxlaw-2841	1096	4	support	support	VERB
taxlaw-2841	1096	5	a	a	DET
taxlaw-2841	1096	6	global	global	ADJ
taxlaw-2841	1096	7	minimum	minimum	ADJ
taxlaw-2841	1096	8	tax	tax	NOUN
taxlaw-2841	1096	9	rather	rather	ADV
taxlaw-2841	1096	10	than	than	ADP
taxlaw-2841	1096	11	countryby	countryby	NOUN
taxlaw-2841	1096	12	-	-	PUNCT
taxlaw-2841	1096	13	country	country	NOUN
taxlaw-2841	1096	14	minimum	minimum	ADJ
taxlaw-2841	1096	15	tax	tax	NOUN
taxlaw-2841	1096	16	for	for	ADP
taxlaw-2841	1096	17	several	several	ADJ
taxlaw-2841	1096	18	reasons	reason	NOUN
taxlaw-2841	1096	19	.	.	PUNCT
taxlaw-2841	1097	1	although	although	SCONJ
taxlaw-2841	1097	2	they	they	PRON
taxlaw-2841	1097	3	argue	argue	VERB
taxlaw-2841	1097	4	that	that	SCONJ
taxlaw-2841	1097	5	overall	overall	ADJ
taxlaw-2841	1097	6	minimum	minimum	ADJ
taxlaw-2841	1097	7	tax	tax	NOUN
taxlaw-2841	1097	8	is	be	AUX
taxlaw-2841	1097	9	worth	worth	ADJ
taxlaw-2841	1097	10	further	further	ADJ
taxlaw-2841	1097	11	consideration	consideration	NOUN
taxlaw-2841	1097	12	,	,	PUNCT
taxlaw-2841	1097	13	they	they	PRON
taxlaw-2841	1097	14	ultimately	ultimately	ADV
taxlaw-2841	1097	15	support	support	VERB
taxlaw-2841	1097	16	a	a	DET
taxlaw-2841	1097	17	country	country	NOUN
taxlaw-2841	1097	18	-	-	PUNCT
taxlaw-2841	1097	19	by	by	ADP
taxlaw-2841	1097	20	-	-	PUNCT
taxlaw-2841	1097	21	country	country	NOUN
taxlaw-2841	1097	22	minimum	minimum	NOUN
taxlaw-2841	1097	23	tax	tax	NOUN
taxlaw-2841	1097	24	.	.	PUNCT
taxlaw-2841	1098	1	d.	d.	PROPN
taxlaw-2841	1098	2	exploring	explore	VERB
taxlaw-2841	1098	3	counter	counter	ADJ
taxlaw-2841	1098	4	arguments	argument	NOUN
taxlaw-2841	1098	5	1	1	NUM
taxlaw-2841	1098	6	.	.	PUNCT
taxlaw-2841	1099	1	the	the	DET
taxlaw-2841	1099	2	presumption	presumption	NOUN
taxlaw-2841	1099	3	of	of	ADP
taxlaw-2841	1099	4	illegitimate	illegitimate	ADJ
taxlaw-2841	1099	5	tax	tax	NOUN
taxlaw-2841	1099	6	avoidance	avoidance	NOUN
taxlaw-2841	1099	7	based	base	VERB
taxlaw-2841	1099	8	on	on	ADP
taxlaw-2841	1099	9	low	low	ADJ
taxlaw-2841	1099	10	effective	effective	ADJ
taxlaw-2841	1099	11	corporate	corporate	ADJ
taxlaw-2841	1099	12	tax	tax	NOUN
taxlaw-2841	1099	13	rate	rate	NOUN
taxlaw-2841	1099	14	is	be	AUX
taxlaw-2841	1099	15	too	too	ADV
taxlaw-2841	1099	16	strong	strong	ADJ
taxlaw-2841	1099	17	one	one	NUM
taxlaw-2841	1099	18	of	of	ADP
taxlaw-2841	1099	19	the	the	DET
taxlaw-2841	1099	20	main	main	ADJ
taxlaw-2841	1099	21	expected	expect	VERB
taxlaw-2841	1099	22	arguments	argument	NOUN
taxlaw-2841	1099	23	against	against	ADP
taxlaw-2841	1099	24	my	my	PRON
taxlaw-2841	1099	25	proposal	proposal	NOUN
taxlaw-2841	1099	26	is	be	AUX
taxlaw-2841	1099	27	that	that	SCONJ
taxlaw-2841	1099	28	it	it	PRON
taxlaw-2841	1099	29	uses	use	VERB
taxlaw-2841	1099	30	a	a	DET
taxlaw-2841	1099	31	global	global	ADJ
taxlaw-2841	1099	32	effective	effective	ADJ
taxlaw-2841	1099	33	corporate	corporate	ADJ
taxlaw-2841	1099	34	tax	tax	NOUN
taxlaw-2841	1099	35	rate	rate	NOUN
taxlaw-2841	1099	36	as	as	ADP
taxlaw-2841	1099	37	a	a	DET
taxlaw-2841	1099	38	definite	definite	ADJ
taxlaw-2841	1099	39	proxy	proxy	NOUN
taxlaw-2841	1099	40	of	of	ADP
taxlaw-2841	1099	41	illegitimate	illegitimate	ADJ
taxlaw-2841	1099	42	corporate	corporate	ADJ
taxlaw-2841	1099	43	tax	tax	NOUN
taxlaw-2841	1099	44	avoidance	avoidance	NOUN
taxlaw-2841	1099	45	and	and	CCONJ
taxlaw-2841	1099	46	that	that	SCONJ
taxlaw-2841	1099	47	that	that	DET
taxlaw-2841	1099	48	proxy	proxy	NOUN
taxlaw-2841	1099	49	is	be	AUX
taxlaw-2841	1099	50	not	not	PART
taxlaw-2841	1099	51	always	always	ADV
taxlaw-2841	1099	52	accurate	accurate	ADJ
taxlaw-2841	1099	53	.	.	PUNCT
taxlaw-2841	1100	1	i	i	PRON
taxlaw-2841	1100	2	agree	agree	VERB
taxlaw-2841	1100	3	that	that	SCONJ
taxlaw-2841	1100	4	a	a	DET
taxlaw-2841	1100	5	low	low	ADJ
taxlaw-2841	1100	6	effective	effective	ADJ
taxlaw-2841	1100	7	tax	tax	NOUN
taxlaw-2841	1100	8	rate	rate	NOUN
taxlaw-2841	1100	9	is	be	AUX
taxlaw-2841	1100	10	not	not	PART
taxlaw-2841	1100	11	an	an	DET
taxlaw-2841	1100	12	inclusive	inclusive	ADJ
taxlaw-2841	1100	13	and	and	CCONJ
taxlaw-2841	1100	14	definite	definite	ADJ
taxlaw-2841	1100	15	indicator	indicator	NOUN
taxlaw-2841	1100	16	of	of	ADP
taxlaw-2841	1100	17	illegitimate	illegitimate	ADJ
taxlaw-2841	1100	18	tax	tax	NOUN
taxlaw-2841	1100	19	avoidance	avoidance	NOUN
taxlaw-2841	1100	20	.	.	PUNCT
taxlaw-2841	1101	1	i	i	PRON
taxlaw-2841	1101	2	accept	accept	VERB
taxlaw-2841	1101	3	that	that	SCONJ
taxlaw-2841	1101	4	in	in	ADP
taxlaw-2841	1101	5	some	some	DET
taxlaw-2841	1101	6	cases	case	NOUN
taxlaw-2841	1101	7	of	of	ADP
taxlaw-2841	1101	8	a	a	DET
taxlaw-2841	1101	9	low	low	ADJ
taxlaw-2841	1101	10	global	global	ADJ
taxlaw-2841	1101	11	effective	effective	ADJ
taxlaw-2841	1101	12	tax	tax	NOUN
taxlaw-2841	1101	13	rate	rate	NOUN
taxlaw-2841	1101	14	such	such	ADJ
taxlaw-2841	1101	15	rates	rate	NOUN
taxlaw-2841	1101	16	are	be	AUX
taxlaw-2841	1101	17	completely	completely	ADV
taxlaw-2841	1101	18	legitimate	legitimate	ADJ
taxlaw-2841	1101	19	and	and	CCONJ
taxlaw-2841	1101	20	do	do	AUX
taxlaw-2841	1101	21	not	not	PART
taxlaw-2841	1101	22	necessarily	necessarily	ADV
taxlaw-2841	1101	23	represent	represent	VERB
taxlaw-2841	1101	24	any	any	DET
taxlaw-2841	1101	25	tax	tax	NOUN
taxlaw-2841	1101	26	avoidance	avoidance	NOUN
taxlaw-2841	1101	27	scheme	scheme	NOUN
taxlaw-2841	1101	28	.	.	PUNCT
taxlaw-2841	1102	1	it	it	PRON
taxlaw-2841	1102	2	is	be	AUX
taxlaw-2841	1102	3	true	true	ADJ
taxlaw-2841	1102	4	that	that	SCONJ
taxlaw-2841	1102	5	the	the	DET
taxlaw-2841	1102	6	presumption	presumption	NOUN
taxlaw-2841	1102	7	is	be	AUX
taxlaw-2841	1102	8	too	too	ADV
taxlaw-2841	1102	9	strong	strong	ADJ
taxlaw-2841	1102	10	,	,	PUNCT
taxlaw-2841	1102	11	but	but	CCONJ
taxlaw-2841	1102	12	the	the	DET
taxlaw-2841	1102	13	considerations	consideration	NOUN
taxlaw-2841	1102	14	of	of	ADP
taxlaw-2841	1102	15	simplicity	simplicity	NOUN
taxlaw-2841	1102	16	,	,	PUNCT
taxlaw-2841	1102	17	certainty	certainty	NOUN
taxlaw-2841	1102	18	,	,	PUNCT
taxlaw-2841	1102	19	and	and	CCONJ
taxlaw-2841	1102	20	avoidance	avoidance	NOUN
taxlaw-2841	1102	21	of	of	ADP
taxlaw-2841	1102	22	administrative	administrative	ADJ
taxlaw-2841	1102	23	discretion	discretion	NOUN
taxlaw-2841	1102	24	outweigh	outweigh	VERB
taxlaw-2841	1102	25	the	the	DET
taxlaw-2841	1102	26	counterargument	counterargument	NOUN
taxlaw-2841	1102	27	.	.	PUNCT
taxlaw-2841	1103	1	in	in	ADP
taxlaw-2841	1103	2	the	the	DET
taxlaw-2841	1103	3	tradeoff	tradeoff	NOUN
taxlaw-2841	1103	4	,	,	PUNCT
taxlaw-2841	1103	5	i	i	PRON
taxlaw-2841	1103	6	prefer	prefer	VERB
taxlaw-2841	1103	7	a	a	DET
taxlaw-2841	1103	8	simple	simple	ADJ
taxlaw-2841	1103	9	and	and	CCONJ
taxlaw-2841	1103	10	strong	strong	ADJ
taxlaw-2841	1103	11	presumption	presumption	NOUN
taxlaw-2841	1103	12	,	,	PUNCT
taxlaw-2841	1103	13	even	even	ADV
taxlaw-2841	1103	14	at	at	ADP
taxlaw-2841	1103	15	the	the	DET
taxlaw-2841	1103	16	expense	expense	NOUN
taxlaw-2841	1103	17	of	of	ADP
taxlaw-2841	1103	18	a	a	DET
taxlaw-2841	1103	19	few	few	ADJ
taxlaw-2841	1103	20	limited	limited	ADJ
taxlaw-2841	1103	21	unfair	unfair	ADJ
taxlaw-2841	1103	22	cases	case	NOUN
taxlaw-2841	1103	23	or	or	CCONJ
taxlaw-2841	1103	24	generalizations	generalization	NOUN
taxlaw-2841	1103	25	in	in	ADP
taxlaw-2841	1103	26	lieu	lieu	NOUN
taxlaw-2841	1103	27	of	of	ADP
taxlaw-2841	1103	28	a	a	DET
taxlaw-2841	1103	29	complex	complex	ADJ
taxlaw-2841	1103	30	rebuttable	rebuttable	ADJ
taxlaw-2841	1103	31	presumption	presumption	NOUN
taxlaw-2841	1103	32	that	that	PRON
taxlaw-2841	1103	33	necessitates	necessitate	VERB
taxlaw-2841	1103	34	a	a	DET
taxlaw-2841	1103	35	case	case	NOUN
taxlaw-2841	1103	36	-	-	PUNCT
taxlaw-2841	1103	37	by	by	ADP
taxlaw-2841	1103	38	-	-	PUNCT
taxlaw-2841	1103	39	case	case	NOUN
taxlaw-2841	1103	40	examination	examination	NOUN
taxlaw-2841	1103	41	and	and	CCONJ
taxlaw-2841	1103	42	involves	involve	VERB
taxlaw-2841	1103	43	administrative	administrative	ADJ
taxlaw-2841	1103	44	discretion	discretion	NOUN
taxlaw-2841	1103	45	as	as	ADV
taxlaw-2841	1103	46	well	well	ADV
taxlaw-2841	1103	47	as	as	ADP
taxlaw-2841	1103	48	high	high	ADJ
taxlaw-2841	1103	49	administrative	administrative	ADJ
taxlaw-2841	1103	50	and	and	CCONJ
taxlaw-2841	1103	51	litigation	litigation	NOUN
taxlaw-2841	1103	52	costs	cost	NOUN
taxlaw-2841	1103	53	.	.	PUNCT
taxlaw-2841	1104	1	above	above	ADP
taxlaw-2841	1104	2	that	that	PRON
taxlaw-2841	1104	3	,	,	PUNCT
taxlaw-2841	1104	4	at	at	ADP
taxlaw-2841	1104	5	the	the	DET
taxlaw-2841	1104	6	root	root	NOUN
taxlaw-2841	1104	7	of	of	ADP
taxlaw-2841	1104	8	my	my	PRON
taxlaw-2841	1104	9	proposal	proposal	NOUN
taxlaw-2841	1104	10	is	be	AUX
taxlaw-2841	1104	11	not	not	PART
taxlaw-2841	1104	12	just	just	ADV
taxlaw-2841	1104	13	the	the	DET
taxlaw-2841	1104	14	idea	idea	NOUN
taxlaw-2841	1104	15	of	of	ADP
taxlaw-2841	1104	16	preventing	prevent	VERB
taxlaw-2841	1104	17	tax	tax	NOUN
taxlaw-2841	1104	18	avoidance	avoidance	NOUN
taxlaw-2841	1104	19	,	,	PUNCT
taxlaw-2841	1104	20	but	but	CCONJ
taxlaw-2841	1104	21	also	also	ADV
taxlaw-2841	1104	22	the	the	DET
taxlaw-2841	1104	23	idea	idea	NOUN
taxlaw-2841	1104	24	that	that	SCONJ
taxlaw-2841	1104	25	the	the	DET
taxlaw-2841	1104	26	minimum	minimum	ADJ
taxlaw-2841	1104	27	tax	tax	NOUN
taxlaw-2841	1104	28	is	be	AUX
taxlaw-2841	1104	29	the	the	DET
taxlaw-2841	1104	30	red	red	ADJ
taxlaw-2841	1104	31	line	line	NOUN
taxlaw-2841	1104	32	,	,	PUNCT
taxlaw-2841	1104	33	at	at	ADV
taxlaw-2841	1104	34	least	least	ADJ
taxlaw-2841	1104	35	as	as	ADP
taxlaw-2841	1104	36	an	an	DET
taxlaw-2841	1104	37	interim	interim	ADJ
taxlaw-2841	1104	38	liability	liability	NOUN
taxlaw-2841	1104	39	,	,	PUNCT
taxlaw-2841	1104	40	that	that	SCONJ
taxlaw-2841	1104	41	we	we	PRON
taxlaw-2841	1104	42	as	as	ADP
taxlaw-2841	1104	43	an	an	DET
taxlaw-2841	1104	44	american	american	ADJ
taxlaw-2841	1104	45	society	society	NOUN
taxlaw-2841	1104	46	are	be	AUX
taxlaw-2841	1104	47	requiring	require	VERB
taxlaw-2841	1104	48	from	from	ADP
taxlaw-2841	1104	49	our	our	PRON
taxlaw-2841	1104	50	corporations	corporation	NOUN
taxlaw-2841	1104	51	as	as	ADP
taxlaw-2841	1104	52	their	their	PRON
taxlaw-2841	1104	53	fair	fair	ADJ
taxlaw-2841	1104	54	taxation	taxation	NOUN
taxlaw-2841	1104	55	and	and	CCONJ
taxlaw-2841	1104	56	contribution	contribution	NOUN
taxlaw-2841	1104	57	to	to	ADP
taxlaw-2841	1104	58	the	the	DET
taxlaw-2841	1104	59	american	american	ADJ
taxlaw-2841	1104	60	economy	economy	NOUN
taxlaw-2841	1104	61	,	,	PUNCT
taxlaw-2841	1104	62	society	society	NOUN
taxlaw-2841	1104	63	,	,	PUNCT
taxlaw-2841	1104	64	and	and	CCONJ
taxlaw-2841	1104	65	democracy	democracy	NOUN
taxlaw-2841	1104	66	.	.	PUNCT
taxlaw-2841	1105	1	198	198	NUM
taxlaw-2841	1105	2	see	see	VERB
taxlaw-2841	1105	3	grubert	grubert	PROPN
taxlaw-2841	1105	4	supra	supra	PROPN
taxlaw-2841	1105	5	note	note	PROPN
taxlaw-2841	1105	6	32	32	NUM
taxlaw-2841	1105	7	.	.	PUNCT
taxlaw-2841	1105	8	2017	2017	NUM
taxlaw-2841	1105	9	]	]	PUNCT
taxlaw-2841	1105	10	minimum	minimum	ADJ
taxlaw-2841	1105	11	global	global	ADJ
taxlaw-2841	1105	12	effective	effective	ADJ
taxlaw-2841	1105	13	corporate	corporate	ADJ
taxlaw-2841	1105	14	tax	tax	NOUN
taxlaw-2841	1105	15	rate	rate	NOUN
taxlaw-2841	1105	16	55	55	NUM
taxlaw-2841	1105	17	2	2	NUM
taxlaw-2841	1105	18	.	.	PUNCT
taxlaw-2841	1105	19	unilateralism	unilateralism	NOUN
taxlaw-2841	1105	20	&	&	CCONJ
taxlaw-2841	1105	21	contradiction	contradiction	NOUN
taxlaw-2841	1105	22	with	with	ADP
taxlaw-2841	1105	23	treaty	treaty	NOUN
taxlaw-2841	1105	24	law	law	NOUN
taxlaw-2841	1105	25	it	it	PRON
taxlaw-2841	1105	26	might	might	AUX
taxlaw-2841	1105	27	be	be	AUX
taxlaw-2841	1105	28	argued	argue	VERB
taxlaw-2841	1105	29	that	that	SCONJ
taxlaw-2841	1105	30	unilateral	unilateral	ADJ
taxlaw-2841	1105	31	change	change	NOUN
taxlaw-2841	1105	32	of	of	ADP
taxlaw-2841	1105	33	tax	tax	NOUN
taxlaw-2841	1105	34	outcomes	outcome	NOUN
taxlaw-2841	1105	35	resulting	result	VERB
taxlaw-2841	1105	36	from	from	ADP
taxlaw-2841	1105	37	laws	law	NOUN
taxlaw-2841	1105	38	of	of	ADP
taxlaw-2841	1105	39	other	other	ADJ
taxlaw-2841	1105	40	countries	country	NOUN
taxlaw-2841	1105	41	is	be	AUX
taxlaw-2841	1105	42	inappropriate	inappropriate	ADJ
taxlaw-2841	1105	43	and	and	CCONJ
taxlaw-2841	1105	44	contradicts	contradict	VERB
taxlaw-2841	1105	45	treaty	treaty	NOUN
taxlaw-2841	1105	46	-	-	PUNCT
taxlaw-2841	1105	47	based	base	VERB
taxlaw-2841	1105	48	obligations	obligation	NOUN
taxlaw-2841	1105	49	.	.	PUNCT
taxlaw-2841	1106	1	my	my	PRON
taxlaw-2841	1106	2	boundaries	boundary	NOUN
taxlaw-2841	1106	3	in	in	ADP
taxlaw-2841	1106	4	this	this	DET
taxlaw-2841	1106	5	regard	regard	NOUN
taxlaw-2841	1106	6	are	be	AUX
taxlaw-2841	1106	7	clear	clear	ADJ
taxlaw-2841	1106	8	and	and	CCONJ
taxlaw-2841	1106	9	strict	strict	ADJ
taxlaw-2841	1106	10	.	.	PUNCT
taxlaw-2841	1107	1	as	as	ADV
taxlaw-2841	1107	2	long	long	ADV
taxlaw-2841	1107	3	as	as	SCONJ
taxlaw-2841	1107	4	a	a	DET
taxlaw-2841	1107	5	country	country	NOUN
taxlaw-2841	1107	6	is	be	AUX
taxlaw-2841	1107	7	changing	change	VERB
taxlaw-2841	1107	8	the	the	DET
taxlaw-2841	1107	9	tax	tax	NOUN
taxlaw-2841	1107	10	outcomes	outcome	NOUN
taxlaw-2841	1107	11	of	of	ADP
taxlaw-2841	1107	12	its	its	PRON
taxlaw-2841	1107	13	residents	resident	NOUN
taxlaw-2841	1107	14	,	,	PUNCT
taxlaw-2841	1107	15	it	it	PRON
taxlaw-2841	1107	16	can	can	AUX
taxlaw-2841	1107	17	do	do	VERB
taxlaw-2841	1107	18	so	so	ADV
taxlaw-2841	1107	19	unilaterally	unilaterally	ADV
taxlaw-2841	1107	20	.	.	PUNCT
taxlaw-2841	1108	1	any	any	DET
taxlaw-2841	1108	2	country	country	NOUN
taxlaw-2841	1108	3	has	have	VERB
taxlaw-2841	1108	4	the	the	DET
taxlaw-2841	1108	5	full	full	ADJ
taxlaw-2841	1108	6	right	right	NOUN
taxlaw-2841	1108	7	to	to	PART
taxlaw-2841	1108	8	determine	determine	VERB
taxlaw-2841	1108	9	the	the	DET
taxlaw-2841	1108	10	tax	tax	NOUN
taxlaw-2841	1108	11	outcomes	outcome	NOUN
taxlaw-2841	1108	12	of	of	ADP
taxlaw-2841	1108	13	its	its	PRON
taxlaw-2841	1108	14	multinationals	multinational	NOUN
taxlaw-2841	1108	15	on	on	ADP
taxlaw-2841	1108	16	their	their	PRON
taxlaw-2841	1108	17	worldwide	worldwide	ADJ
taxlaw-2841	1108	18	income	income	NOUN
taxlaw-2841	1108	19	no	no	ADV
taxlaw-2841	1108	20	matter	matter	ADV
taxlaw-2841	1108	21	what	what	PRON
taxlaw-2841	1108	22	the	the	DET
taxlaw-2841	1108	23	tax	tax	NOUN
taxlaw-2841	1108	24	rules	rule	NOUN
taxlaw-2841	1108	25	of	of	ADP
taxlaw-2841	1108	26	the	the	DET
taxlaw-2841	1108	27	other	other	ADJ
taxlaw-2841	1108	28	jurisdictions	jurisdiction	NOUN
taxlaw-2841	1108	29	may	may	AUX
taxlaw-2841	1108	30	be	be	AUX
taxlaw-2841	1108	31	.	.	PUNCT
taxlaw-2841	1109	1	however	however	ADV
taxlaw-2841	1109	2	,	,	PUNCT
taxlaw-2841	1109	3	countries	country	NOUN
taxlaw-2841	1109	4	could	could	AUX
taxlaw-2841	1109	5	not	not	PART
taxlaw-2841	1109	6	,	,	PUNCT
taxlaw-2841	1109	7	and	and	CCONJ
taxlaw-2841	1109	8	should	should	AUX
taxlaw-2841	1109	9	not	not	PART
taxlaw-2841	1109	10	,	,	PUNCT
taxlaw-2841	1109	11	unilaterally	unilaterally	ADV
taxlaw-2841	1109	12	change	change	VERB
taxlaw-2841	1109	13	the	the	DET
taxlaw-2841	1109	14	tax	tax	NOUN
taxlaw-2841	1109	15	outcomes	outcome	NOUN
taxlaw-2841	1109	16	of	of	ADP
taxlaw-2841	1109	17	residents	resident	NOUN
taxlaw-2841	1109	18	of	of	ADP
taxlaw-2841	1109	19	other	other	ADJ
taxlaw-2841	1109	20	countries	country	NOUN
taxlaw-2841	1109	21	in	in	ADP
taxlaw-2841	1109	22	contradiction	contradiction	NOUN
taxlaw-2841	1109	23	to	to	ADP
taxlaw-2841	1109	24	a	a	DET
taxlaw-2841	1109	25	treaty	treaty	NOUN
taxlaw-2841	1109	26	that	that	PRON
taxlaw-2841	1109	27	is	be	AUX
taxlaw-2841	1109	28	in	in	ADP
taxlaw-2841	1109	29	effect	effect	NOUN
taxlaw-2841	1109	30	.	.	PUNCT
taxlaw-2841	1110	1	the	the	DET
taxlaw-2841	1110	2	oecd	oecd	PROPN
taxlaw-2841	1110	3	references	reference	NOUN
taxlaw-2841	1110	4	these	these	DET
taxlaw-2841	1110	5	same	same	ADJ
taxlaw-2841	1110	6	boundaries	boundary	NOUN
taxlaw-2841	1110	7	as	as	ADV
taxlaw-2841	1110	8	well	well	ADV
taxlaw-2841	1110	9	.	.	PUNCT
taxlaw-2841	1111	1	the	the	DET
taxlaw-2841	1111	2	oecd	oecd	PROPN
taxlaw-2841	1111	3	confirmed	confirm	VERB
taxlaw-2841	1111	4	recently	recently	ADV
taxlaw-2841	1111	5	that	that	SCONJ
taxlaw-2841	1111	6	domestic	domestic	ADJ
taxlaw-2841	1111	7	legislation	legislation	NOUN
taxlaw-2841	1111	8	or	or	CCONJ
taxlaw-2841	1111	9	case	case	NOUN
taxlaw-2841	1111	10	law	law	NOUN
taxlaw-2841	1111	11	that	that	PRON
taxlaw-2841	1111	12	adopts	adopt	VERB
taxlaw-2841	1111	13	general	general	ADJ
taxlaw-2841	1111	14	anti	anti	ADJ
taxlaw-2841	1111	15	-	-	ADJ
taxlaw-2841	1111	16	abuse	abuse	ADJ
taxlaw-2841	1111	17	rules	rule	NOUN
taxlaw-2841	1111	18	do	do	AUX
taxlaw-2841	1111	19	not	not	PART
taxlaw-2841	1111	20	contradict	contradict	VERB
taxlaw-2841	1111	21	treaty	treaty	NOUN
taxlaw-2841	1111	22	law	law	NOUN
taxlaw-2841	1111	23	since	since	SCONJ
taxlaw-2841	1111	24	treaties	treaty	NOUN
taxlaw-2841	1111	25	themselves	themselves	PRON
taxlaw-2841	1111	26	aim	aim	VERB
taxlaw-2841	1111	27	to	to	PART
taxlaw-2841	1111	28	prevent	prevent	VERB
taxlaw-2841	1111	29	treaty	treaty	NOUN
taxlaw-2841	1111	30	abuse	abuse	NOUN
taxlaw-2841	1111	31	.	.	PUNCT
taxlaw-2841	1112	1	199	199	NUM
taxlaw-2841	1112	2	vi	vi	NOUN
taxlaw-2841	1112	3	.	.	NOUN
taxlaw-2841	1112	4	conclusion	conclusion	NOUN
taxlaw-2841	1112	5	the	the	DET
taxlaw-2841	1112	6	united	united	PROPN
taxlaw-2841	1112	7	states	states	PROPN
taxlaw-2841	1112	8	’	'	PUNCT
taxlaw-2841	1112	9	international	international	ADJ
taxlaw-2841	1112	10	corporate	corporate	ADJ
taxlaw-2841	1112	11	tax	tax	NOUN
taxlaw-2841	1112	12	system	system	NOUN
taxlaw-2841	1112	13	is	be	AUX
taxlaw-2841	1112	14	broken	break	VERB
taxlaw-2841	1112	15	.	.	PUNCT
taxlaw-2841	1113	1	the	the	DET
taxlaw-2841	1113	2	world	world	NOUN
taxlaw-2841	1113	3	international	international	ADJ
taxlaw-2841	1113	4	corporate	corporate	ADJ
taxlaw-2841	1113	5	tax	tax	NOUN
taxlaw-2841	1113	6	regime	regime	NOUN
taxlaw-2841	1113	7	is	be	AUX
taxlaw-2841	1113	8	broken	break	VERB
taxlaw-2841	1113	9	.	.	PUNCT
taxlaw-2841	1114	1	the	the	DET
taxlaw-2841	1114	2	challenge	challenge	NOUN
taxlaw-2841	1114	3	of	of	ADP
taxlaw-2841	1114	4	international	international	ADJ
taxlaw-2841	1114	5	corporate	corporate	ADJ
taxlaw-2841	1114	6	tax	tax	NOUN
taxlaw-2841	1114	7	avoidance	avoidance	NOUN
taxlaw-2841	1114	8	is	be	AUX
taxlaw-2841	1114	9	undoubtedly	undoubtedly	ADV
taxlaw-2841	1114	10	one	one	NUM
taxlaw-2841	1114	11	of	of	ADP
taxlaw-2841	1114	12	the	the	DET
taxlaw-2841	1114	13	most	most	ADV
taxlaw-2841	1114	14	serious	serious	ADJ
taxlaw-2841	1114	15	issues	issue	NOUN
taxlaw-2841	1114	16	within	within	ADP
taxlaw-2841	1114	17	these	these	DET
taxlaw-2841	1114	18	broken	broken	ADJ
taxlaw-2841	1114	19	systems	system	NOUN
taxlaw-2841	1114	20	.	.	PUNCT
taxlaw-2841	1115	1	implementing	implement	VERB
taxlaw-2841	1115	2	international	international	ADJ
taxlaw-2841	1115	3	tax	tax	NOUN
taxlaw-2841	1115	4	policy	policy	NOUN
taxlaw-2841	1115	5	law	law	NOUN
taxlaw-2841	1115	6	that	that	PRON
taxlaw-2841	1115	7	protects	protect	VERB
taxlaw-2841	1115	8	the	the	DET
taxlaw-2841	1115	9	fairness	fairness	NOUN
taxlaw-2841	1115	10	of	of	ADP
taxlaw-2841	1115	11	taxation	taxation	NOUN
taxlaw-2841	1115	12	is	be	AUX
taxlaw-2841	1115	13	of	of	ADP
taxlaw-2841	1115	14	the	the	DET
taxlaw-2841	1115	15	utmost	utmost	ADJ
taxlaw-2841	1115	16	importance	importance	NOUN
taxlaw-2841	1115	17	,	,	PUNCT
taxlaw-2841	1115	18	not	not	PART
taxlaw-2841	1115	19	only	only	ADV
taxlaw-2841	1115	20	for	for	ADP
taxlaw-2841	1115	21	purposes	purpose	NOUN
taxlaw-2841	1115	22	of	of	ADP
taxlaw-2841	1115	23	meeting	meet	VERB
taxlaw-2841	1115	24	the	the	DET
taxlaw-2841	1115	25	needs	need	NOUN
taxlaw-2841	1115	26	of	of	ADP
taxlaw-2841	1115	27	a	a	DET
taxlaw-2841	1115	28	twenty	twenty	NUM
taxlaw-2841	1115	29	-	-	PUNCT
taxlaw-2841	1115	30	first	first	ADJ
taxlaw-2841	1115	31	century	century	NOUN
taxlaw-2841	1115	32	global	global	ADJ
taxlaw-2841	1115	33	digital	digital	ADJ
taxlaw-2841	1115	34	economy	economy	NOUN
taxlaw-2841	1115	35	,	,	PUNCT
taxlaw-2841	1115	36	but	but	CCONJ
taxlaw-2841	1115	37	also	also	ADV
taxlaw-2841	1115	38	for	for	ADP
taxlaw-2841	1115	39	purposes	purpose	NOUN
taxlaw-2841	1115	40	of	of	ADP
taxlaw-2841	1115	41	safeguarding	safeguard	VERB
taxlaw-2841	1115	42	the	the	DET
taxlaw-2841	1115	43	very	very	ADJ
taxlaw-2841	1115	44	structure	structure	NOUN
taxlaw-2841	1115	45	and	and	CCONJ
taxlaw-2841	1115	46	essence	essence	NOUN
taxlaw-2841	1115	47	of	of	ADP
taxlaw-2841	1115	48	the	the	DET
taxlaw-2841	1115	49	american	american	ADJ
taxlaw-2841	1115	50	society	society	NOUN
taxlaw-2841	1115	51	and	and	CCONJ
taxlaw-2841	1115	52	democracy	democracy	NOUN
taxlaw-2841	1115	53	.	.	PUNCT
taxlaw-2841	1116	1	thus	thus	ADV
taxlaw-2841	1116	2	,	,	PUNCT
taxlaw-2841	1116	3	the	the	DET
taxlaw-2841	1116	4	united	united	PROPN
taxlaw-2841	1116	5	states	states	PROPN
taxlaw-2841	1116	6	must	must	AUX
taxlaw-2841	1116	7	fix	fix	VERB
taxlaw-2841	1116	8	the	the	DET
taxlaw-2841	1116	9	system	system	NOUN
taxlaw-2841	1116	10	sooner	soon	ADV
taxlaw-2841	1116	11	than	than	ADP
taxlaw-2841	1116	12	later	later	ADV
taxlaw-2841	1116	13	.	.	PUNCT
taxlaw-2841	1117	1	i	i	PRON
taxlaw-2841	1117	2	propose	propose	VERB
taxlaw-2841	1117	3	and	and	CCONJ
taxlaw-2841	1117	4	call	call	VERB
taxlaw-2841	1117	5	for	for	ADP
taxlaw-2841	1117	6	enacting	enact	VERB
taxlaw-2841	1117	7	a	a	DET
taxlaw-2841	1117	8	new	new	ADJ
taxlaw-2841	1117	9	general	general	ADJ
taxlaw-2841	1117	10	anti	anti	ADJ
taxlaw-2841	1117	11	-	-	ADJ
taxlaw-2841	1117	12	avoidance	avoidance	ADJ
taxlaw-2841	1117	13	rule	rule	NOUN
taxlaw-2841	1117	14	according	accord	VERB
taxlaw-2841	1117	15	to	to	ADP
taxlaw-2841	1117	16	which	which	PRON
taxlaw-2841	1117	17	if	if	SCONJ
taxlaw-2841	1117	18	the	the	DET
taxlaw-2841	1117	19	global	global	ADJ
taxlaw-2841	1117	20	effective	effective	ADJ
taxlaw-2841	1117	21	corporate	corporate	ADJ
taxlaw-2841	1117	22	tax	tax	NOUN
taxlaw-2841	1117	23	rate	rate	NOUN
taxlaw-2841	1117	24	of	of	ADP
taxlaw-2841	1117	25	any	any	DET
taxlaw-2841	1117	26	u.s	u.s	PROPN
taxlaw-2841	1117	27	.	.	PROPN
taxlaw-2841	1117	28	multinational	multinational	PROPN
taxlaw-2841	1117	29	and	and	CCONJ
taxlaw-2841	1117	30	its	its	PRON
taxlaw-2841	1117	31	cfcs	cfcs	NOUN
taxlaw-2841	1117	32	is	be	AUX
taxlaw-2841	1117	33	below	below	ADP
taxlaw-2841	1117	34	the	the	DET
taxlaw-2841	1117	35	minimum	minimum	NOUN
taxlaw-2841	1117	36	of	of	ADP
taxlaw-2841	1117	37	15	15	NUM
taxlaw-2841	1117	38	%	%	NOUN
taxlaw-2841	1117	39	,	,	PUNCT
taxlaw-2841	1117	40	the	the	DET
taxlaw-2841	1117	41	u.s	u.s	PROPN
taxlaw-2841	1117	42	.	.	PROPN
taxlaw-2841	1117	43	multinational	multinational	PROPN
taxlaw-2841	1117	44	shall	shall	AUX
taxlaw-2841	1117	45	pay	pay	VERB
taxlaw-2841	1117	46	the	the	DET
taxlaw-2841	1117	47	irs	irs	PROPN
taxlaw-2841	1117	48	the	the	DET
taxlaw-2841	1117	49	tax	tax	NOUN
taxlaw-2841	1117	50	gap	gap	NOUN
taxlaw-2841	1117	51	up	up	ADP
taxlaw-2841	1117	52	until	until	ADP
taxlaw-2841	1117	53	the	the	DET
taxlaw-2841	1117	54	minimum	minimum	NOUN
taxlaw-2841	1117	55	on	on	ADP
taxlaw-2841	1117	56	its	its	PRON
taxlaw-2841	1117	57	global	global	ADJ
taxlaw-2841	1117	58	income	income	NOUN
taxlaw-2841	1117	59	as	as	ADP
taxlaw-2841	1117	60	an	an	DET
taxlaw-2841	1117	61	interim	interim	ADJ
taxlaw-2841	1117	62	and	and	CCONJ
taxlaw-2841	1117	63	independent	independent	ADJ
taxlaw-2841	1117	64	tax	tax	NOUN
taxlaw-2841	1117	65	liability	liability	NOUN
taxlaw-2841	1117	66	.	.	PUNCT
taxlaw-2841	1118	1	i	i	PRON
taxlaw-2841	1118	2	argue	argue	VERB
taxlaw-2841	1118	3	that	that	SCONJ
taxlaw-2841	1118	4	this	this	DET
taxlaw-2841	1118	5	proposal	proposal	NOUN
taxlaw-2841	1118	6	would	would	AUX
taxlaw-2841	1118	7	contribute	contribute	VERB
taxlaw-2841	1118	8	substantially	substantially	ADV
taxlaw-2841	1118	9	to	to	ADP
taxlaw-2841	1118	10	the	the	DET
taxlaw-2841	1118	11	current	current	ADJ
taxlaw-2841	1118	12	efforts	effort	NOUN
taxlaw-2841	1118	13	to	to	PART
taxlaw-2841	1118	14	cope	cope	VERB
taxlaw-2841	1118	15	with	with	ADP
taxlaw-2841	1118	16	international	international	ADJ
taxlaw-2841	1118	17	corporate	corporate	ADJ
taxlaw-2841	1118	18	tax	tax	NOUN
taxlaw-2841	1118	19	avoidance	avoidance	NOUN
taxlaw-2841	1118	20	.	.	PUNCT
taxlaw-2841	1119	1	adopting	adopt	VERB
taxlaw-2841	1119	2	this	this	DET
taxlaw-2841	1119	3	proposal	proposal	NOUN
taxlaw-2841	1119	4	will	will	AUX
taxlaw-2841	1119	5	improve	improve	VERB
taxlaw-2841	1119	6	the	the	DET
taxlaw-2841	1119	7	fairness	fairness	NOUN
taxlaw-2841	1119	8	of	of	ADP
taxlaw-2841	1119	9	taxation	taxation	NOUN
taxlaw-2841	1119	10	,	,	PUNCT
taxlaw-2841	1119	11	thereby	thereby	ADV
taxlaw-2841	1119	12	strengthening	strengthen	VERB
taxlaw-2841	1119	13	and	and	CCONJ
taxlaw-2841	1119	14	protecting	protect	VERB
taxlaw-2841	1119	15	american	american	ADJ
taxlaw-2841	1119	16	democracy	democracy	NOUN
taxlaw-2841	1119	17	,	,	PUNCT
taxlaw-2841	1119	18	its	its	PRON
taxlaw-2841	1119	19	economy	economy	NOUN
taxlaw-2841	1119	20	,	,	PUNCT
taxlaw-2841	1119	21	and	and	CCONJ
taxlaw-2841	1119	22	society	society	NOUN
taxlaw-2841	1119	23	.	.	PUNCT
taxlaw-2841	1120	1	finally	finally	ADV
taxlaw-2841	1120	2	,	,	PUNCT
taxlaw-2841	1120	3	if	if	SCONJ
taxlaw-2841	1120	4	the	the	DET
taxlaw-2841	1120	5	u.s	u.s	PROPN
taxlaw-2841	1120	6	.	.	PROPN
taxlaw-2841	1120	7	continues	continue	VERB
taxlaw-2841	1120	8	in	in	ADP
taxlaw-2841	1120	9	its	its	PRON
taxlaw-2841	1120	10	tax	tax	NOUN
taxlaw-2841	1120	11	leadership	leadership	NOUN
taxlaw-2841	1120	12	role	role	NOUN
taxlaw-2841	1120	13	through	through	ADP
taxlaw-2841	1120	14	constructive	constructive	ADJ
taxlaw-2841	1120	15	unilateralism	unilateralism	NOUN
taxlaw-2841	1120	16	,	,	PUNCT
taxlaw-2841	1120	17	it	it	PRON
taxlaw-2841	1120	18	will	will	AUX
taxlaw-2841	1120	19	prompt	prompt	VERB
taxlaw-2841	1120	20	effective	effective	ADJ
taxlaw-2841	1120	21	and	and	CCONJ
taxlaw-2841	1120	22	efficient	efficient	ADJ
taxlaw-2841	1120	23	advancement	advancement	NOUN
taxlaw-2841	1120	24	and	and	CCONJ
taxlaw-2841	1120	25	improvement	improvement	NOUN
taxlaw-2841	1120	26	of	of	ADP
taxlaw-2841	1120	27	the	the	DET
taxlaw-2841	1120	28	global	global	ADJ
taxlaw-2841	1120	29	international	international	ADJ
taxlaw-2841	1120	30	corporate	corporate	ADJ
taxlaw-2841	1120	31	tax	tax	NOUN
taxlaw-2841	1120	32	regime	regime	NOUN
taxlaw-2841	1120	33	,	,	PUNCT
taxlaw-2841	1120	34	which	which	PRON
taxlaw-2841	1120	35	will	will	AUX
taxlaw-2841	1120	36	better	well	ADV
taxlaw-2841	1120	37	equip	equip	VERB
taxlaw-2841	1120	38	the	the	DET
taxlaw-2841	1120	39	global	global	ADJ
taxlaw-2841	1120	40	community	community	NOUN
taxlaw-2841	1120	41	to	to	PART
taxlaw-2841	1120	42	meet	meet	VERB
taxlaw-2841	1120	43	the	the	DET
taxlaw-2841	1120	44	challenges	challenge	NOUN
taxlaw-2841	1120	45	of	of	ADP
taxlaw-2841	1120	46	the	the	DET
taxlaw-2841	1120	47	twenty	twenty	NUM
taxlaw-2841	1120	48	-	-	PUNCT
taxlaw-2841	1120	49	first	first	ADJ
taxlaw-2841	1120	50	century	century	NOUN
taxlaw-2841	1120	51	.	.	PUNCT
taxlaw-2841	1121	1	199	199	NUM
taxlaw-2841	1121	2	oecd	oecd	NOUN
taxlaw-2841	1121	3	,	,	PUNCT
taxlaw-2841	1121	4	preventing	prevent	VERB
taxlaw-2841	1121	5	the	the	DET
taxlaw-2841	1121	6	granting	granting	NOUN
taxlaw-2841	1121	7	of	of	ADP
taxlaw-2841	1121	8	treaty	treaty	NOUN
taxlaw-2841	1121	9	benefits	benefit	NOUN
taxlaw-2841	1121	10	in	in	ADP
taxlaw-2841	1121	11	inappropriate	inappropriate	ADJ
taxlaw-2841	1121	12	circumstances	circumstance	NOUN
taxlaw-2841	1121	13	,	,	PUNCT
taxlaw-2841	1121	14	action	action	NOUN
taxlaw-2841	1121	15	6	6	NUM
taxlaw-2841	1121	16	2015	2015	NUM
taxlaw-2841	1121	17	final	final	ADJ
taxlaw-2841	1121	18	report	report	NOUN
taxlaw-2841	1121	19	85	85	NUM
taxlaw-2841	1121	20	-	-	SYM
taxlaw-2841	1121	21	88	88	NUM
taxlaw-2841	1121	22	(	(	PUNCT
taxlaw-2841	1121	23	2015	2015	NUM
taxlaw-2841	1121	24	)	)	PUNCT
taxlaw-2841	1121	25	,	,	PUNCT
taxlaw-2841	1121	26	http://www.oecd.org/tax/preventing-the-granting-of-treaty-benefits-ininappropriate-circumstances-action-6-2015-final-report-9789264241695-en.htm	http://www.oecd.org/tax/preventing-the-granting-of-treaty-benefits-ininappropriate-circumstances-action-6-2015-final-report-9789264241695-en.htm	PROPN
taxlaw-2841	1122	1	[	[	X
taxlaw-2841	1122	2	http://perma.cc/eu7u2hjz	http://perma.cc/eu7u2hjz	X
taxlaw-2841	1122	3	]	]	PUNCT
taxlaw-2841	1122	4	.	.	PUNCT