id	sid	tid	token	lemma	pos
taxlaw-2867	1	1	note	note	VERB
taxlaw-2867	1	2	chinese	chinese	ADJ
taxlaw-2867	1	3	state	state	NOUN
taxlaw-2867	1	4	capitalism	capitalism	NOUN
taxlaw-2867	1	5	and	and	CCONJ
taxlaw-2867	1	6	the	the	DET
taxlaw-2867	1	7	international	international	ADJ
taxlaw-2867	1	8	tax	tax	NOUN
taxlaw-2867	1	9	regime	regime	NOUN
taxlaw-2867	1	10	cameron	cameron	PROPN
taxlaw-2867	1	11	rotblat	rotblat	PROPN
taxlaw-2867	1	12	*	*	PUNCT
taxlaw-2867	1	13	abstract	abstract	ADJ
taxlaw-2867	1	14	as	as	SCONJ
taxlaw-2867	1	15	signaled	signal	VERB
taxlaw-2867	1	16	by	by	ADP
taxlaw-2867	1	17	its	its	PRON
taxlaw-2867	1	18	participation	participation	NOUN
taxlaw-2867	1	19	in	in	ADP
taxlaw-2867	1	20	the	the	DET
taxlaw-2867	1	21	g-20	g-20	PROPN
taxlaw-2867	1	22	/	/	SYM
taxlaw-2867	1	23	oecd	oecd	PROPN
taxlaw-2867	1	24	base	base	NOUN
taxlaw-2867	1	25	erosion	erosion	NOUN
taxlaw-2867	1	26	and	and	CCONJ
taxlaw-2867	1	27	profit	profit	NOUN
taxlaw-2867	1	28	shifting	shifting	NOUN
taxlaw-2867	1	29	project	project	NOUN
taxlaw-2867	1	30	,	,	PUNCT
taxlaw-2867	1	31	china	china	PROPN
taxlaw-2867	1	32	is	be	AUX
taxlaw-2867	1	33	gaining	gain	VERB
taxlaw-2867	1	34	significant	significant	ADJ
taxlaw-2867	1	35	influence	influence	NOUN
taxlaw-2867	1	36	over	over	ADP
taxlaw-2867	1	37	international	international	ADJ
taxlaw-2867	1	38	tax	tax	NOUN
taxlaw-2867	1	39	rules	rule	NOUN
taxlaw-2867	1	40	.	.	PUNCT
taxlaw-2867	2	1	yet	yet	ADV
taxlaw-2867	2	2	,	,	PUNCT
taxlaw-2867	2	3	how	how	SCONJ
taxlaw-2867	2	4	exactly	exactly	ADV
taxlaw-2867	2	5	china	china	PROPN
taxlaw-2867	2	6	intends	intend	VERB
taxlaw-2867	2	7	to	to	PART
taxlaw-2867	2	8	shape	shape	VERB
taxlaw-2867	2	9	international	international	ADJ
taxlaw-2867	2	10	tax	tax	NOUN
taxlaw-2867	2	11	law	law	NOUN
taxlaw-2867	2	12	remains	remain	VERB
taxlaw-2867	2	13	an	an	DET
taxlaw-2867	2	14	open	open	ADJ
taxlaw-2867	2	15	question	question	NOUN
taxlaw-2867	2	16	,	,	PUNCT
taxlaw-2867	2	17	even	even	ADV
taxlaw-2867	2	18	amongst	amongst	ADP
taxlaw-2867	2	19	leading	lead	VERB
taxlaw-2867	2	20	chinese	chinese	ADJ
taxlaw-2867	2	21	tax	tax	NOUN
taxlaw-2867	2	22	scholars	scholar	NOUN
taxlaw-2867	2	23	.	.	PUNCT
taxlaw-2867	3	1	as	as	ADP
taxlaw-2867	3	2	both	both	CCONJ
taxlaw-2867	3	3	a	a	DET
taxlaw-2867	3	4	major	major	ADJ
taxlaw-2867	3	5	capital	capital	NOUN
taxlaw-2867	3	6	importer	importer	NOUN
taxlaw-2867	3	7	and	and	CCONJ
taxlaw-2867	3	8	exporter	exporter	NOUN
taxlaw-2867	3	9	as	as	ADV
taxlaw-2867	3	10	well	well	ADV
taxlaw-2867	3	11	as	as	ADP
taxlaw-2867	3	12	a	a	DET
taxlaw-2867	3	13	developing	develop	VERB
taxlaw-2867	3	14	economy	economy	NOUN
taxlaw-2867	3	15	with	with	ADP
taxlaw-2867	3	16	tremendous	tremendous	ADJ
taxlaw-2867	3	17	global	global	ADJ
taxlaw-2867	3	18	economic	economic	ADJ
taxlaw-2867	3	19	power	power	NOUN
taxlaw-2867	3	20	,	,	PUNCT
taxlaw-2867	3	21	china	china	PROPN
taxlaw-2867	3	22	does	do	AUX
taxlaw-2867	3	23	not	not	PART
taxlaw-2867	3	24	fit	fit	VERB
taxlaw-2867	3	25	neatly	neatly	ADV
taxlaw-2867	3	26	into	into	ADP
taxlaw-2867	3	27	the	the	DET
taxlaw-2867	3	28	traditional	traditional	ADJ
taxlaw-2867	3	29	dichotomies	dichotomy	NOUN
taxlaw-2867	3	30	of	of	ADP
taxlaw-2867	3	31	the	the	DET
taxlaw-2867	3	32	international	international	ADJ
taxlaw-2867	3	33	tax	tax	NOUN
taxlaw-2867	3	34	regime	regime	NOUN
taxlaw-2867	3	35	.	.	PUNCT
taxlaw-2867	4	1	this	this	DET
taxlaw-2867	4	2	article	article	NOUN
taxlaw-2867	4	3	argues	argue	VERB
taxlaw-2867	4	4	that	that	SCONJ
taxlaw-2867	4	5	china	china	PROPN
taxlaw-2867	4	6	’s	’s	PART
taxlaw-2867	4	7	international	international	ADJ
taxlaw-2867	4	8	tax	tax	NOUN
taxlaw-2867	4	9	policy	policy	NOUN
taxlaw-2867	4	10	is	be	AUX
taxlaw-2867	4	11	likely	likely	ADJ
taxlaw-2867	4	12	to	to	PART
taxlaw-2867	4	13	be	be	AUX
taxlaw-2867	4	14	strongly	strongly	ADV
taxlaw-2867	4	15	influenced	influence	VERB
taxlaw-2867	4	16	by	by	ADP
taxlaw-2867	4	17	its	its	PRON
taxlaw-2867	4	18	unique	unique	ADJ
taxlaw-2867	4	19	system	system	NOUN
taxlaw-2867	4	20	of	of	ADP
taxlaw-2867	4	21	state	state	NOUN
taxlaw-2867	4	22	capitalism	capitalism	NOUN
taxlaw-2867	4	23	.	.	PUNCT
taxlaw-2867	5	1	both	both	CCONJ
taxlaw-2867	5	2	the	the	DET
taxlaw-2867	5	3	history	history	NOUN
taxlaw-2867	5	4	of	of	ADP
taxlaw-2867	5	5	chinese	chinese	ADJ
taxlaw-2867	5	6	domestic	domestic	ADJ
taxlaw-2867	5	7	tax	tax	NOUN
taxlaw-2867	5	8	reforms	reform	NOUN
taxlaw-2867	5	9	and	and	CCONJ
taxlaw-2867	5	10	the	the	DET
taxlaw-2867	5	11	communist	communist	PROPN
taxlaw-2867	5	12	party	party	PROPN
taxlaw-2867	5	13	’s	’s	PART
taxlaw-2867	5	14	current	current	ADJ
taxlaw-2867	5	15	mechanisms	mechanism	NOUN
taxlaw-2867	5	16	of	of	ADP
taxlaw-2867	5	17	control	control	NOUN
taxlaw-2867	5	18	over	over	ADP
taxlaw-2867	5	19	the	the	DET
taxlaw-2867	5	20	chinese	chinese	ADJ
taxlaw-2867	5	21	economy	economy	NOUN
taxlaw-2867	5	22	suggest	suggest	VERB
taxlaw-2867	5	23	that	that	SCONJ
taxlaw-2867	5	24	china	china	PROPN
taxlaw-2867	5	25	’s	’s	PART
taxlaw-2867	5	26	tax	tax	NOUN
taxlaw-2867	5	27	policy	policy	NOUN
taxlaw-2867	5	28	can	can	AUX
taxlaw-2867	5	29	not	not	PART
taxlaw-2867	5	30	be	be	AUX
taxlaw-2867	5	31	understood	understand	VERB
taxlaw-2867	5	32	separately	separately	ADV
taxlaw-2867	5	33	from	from	ADP
taxlaw-2867	5	34	its	its	PRON
taxlaw-2867	5	35	system	system	NOUN
taxlaw-2867	5	36	of	of	ADP
taxlaw-2867	5	37	state	state	NOUN
taxlaw-2867	5	38	capitalism	capitalism	NOUN
taxlaw-2867	5	39	.	.	PUNCT
taxlaw-2867	6	1	this	this	DET
taxlaw-2867	6	2	article	article	NOUN
taxlaw-2867	6	3	contends	contend	VERB
taxlaw-2867	6	4	that	that	SCONJ
taxlaw-2867	6	5	as	as	ADP
taxlaw-2867	6	6	a	a	DET
taxlaw-2867	6	7	result	result	NOUN
taxlaw-2867	6	8	,	,	PUNCT
taxlaw-2867	6	9	china	china	PROPN
taxlaw-2867	6	10	is	be	AUX
taxlaw-2867	6	11	likely	likely	ADJ
taxlaw-2867	6	12	to	to	PART
taxlaw-2867	6	13	adopt	adopt	VERB
taxlaw-2867	6	14	distinctive	distinctive	ADJ
taxlaw-2867	6	15	international	international	ADJ
taxlaw-2867	6	16	tax	tax	NOUN
taxlaw-2867	6	17	policies	policy	NOUN
taxlaw-2867	6	18	including	include	VERB
taxlaw-2867	6	19	maintaining	maintain	VERB
taxlaw-2867	6	20	a	a	DET
taxlaw-2867	6	21	worldwide	worldwide	ADJ
taxlaw-2867	6	22	system	system	NOUN
taxlaw-2867	6	23	of	of	ADP
taxlaw-2867	6	24	corporate	corporate	ADJ
taxlaw-2867	6	25	taxation	taxation	NOUN
taxlaw-2867	6	26	,	,	PUNCT
taxlaw-2867	6	27	providing	provide	VERB
taxlaw-2867	6	28	tacit	tacit	ADJ
taxlaw-2867	6	29	state	state	NOUN
taxlaw-2867	6	30	support	support	NOUN
taxlaw-2867	6	31	for	for	ADP
taxlaw-2867	6	32	international	international	ADJ
taxlaw-2867	6	33	tax	tax	NOUN
taxlaw-2867	6	34	planning	planning	NOUN
taxlaw-2867	6	35	by	by	ADP
taxlaw-2867	6	36	major	major	ADJ
taxlaw-2867	6	37	chinese	chinese	ADJ
taxlaw-2867	6	38	multinationals	multinational	NOUN
taxlaw-2867	6	39	,	,	PUNCT
taxlaw-2867	6	40	and	and	CCONJ
taxlaw-2867	6	41	negotiating	negotiate	VERB
taxlaw-2867	6	42	for	for	ADP
taxlaw-2867	6	43	broad	broad	ADJ
taxlaw-2867	6	44	exemptions	exemption	NOUN
taxlaw-2867	6	45	in	in	ADP
taxlaw-2867	6	46	tax	tax	NOUN
taxlaw-2867	6	47	treaties	treaty	NOUN
taxlaw-2867	6	48	for	for	ADP
taxlaw-2867	6	49	state	state	NOUN
taxlaw-2867	6	50	-	-	PUNCT
taxlaw-2867	6	51	associated	associate	VERB
taxlaw-2867	6	52	entities	entity	NOUN
taxlaw-2867	6	53	.	.	PUNCT
taxlaw-2867	7	1	if	if	SCONJ
taxlaw-2867	7	2	not	not	PART
taxlaw-2867	7	3	proactively	proactively	ADV
taxlaw-2867	7	4	addressed	address	VERB
taxlaw-2867	7	5	by	by	ADP
taxlaw-2867	7	6	oecd	oecd	PROPN
taxlaw-2867	7	7	countries	country	NOUN
taxlaw-2867	7	8	,	,	PUNCT
taxlaw-2867	7	9	these	these	DET
taxlaw-2867	7	10	policies	policy	NOUN
taxlaw-2867	7	11	may	may	AUX
taxlaw-2867	7	12	lead	lead	VERB
taxlaw-2867	7	13	to	to	ADP
taxlaw-2867	7	14	significant	significant	ADJ
taxlaw-2867	7	15	fractures	fracture	NOUN
taxlaw-2867	7	16	within	within	ADP
taxlaw-2867	7	17	the	the	DET
taxlaw-2867	7	18	international	international	ADJ
taxlaw-2867	7	19	tax	tax	NOUN
taxlaw-2867	7	20	regime	regime	NOUN
taxlaw-2867	7	21	.	.	PUNCT
taxlaw-2867	8	1	*	*	PUNCT
taxlaw-2867	8	2	j.d	j.d	PROPN
taxlaw-2867	8	3	.	.	PROPN
taxlaw-2867	8	4	2018	2018	NUM
taxlaw-2867	8	5	,	,	PUNCT
taxlaw-2867	8	6	yale	yale	PROPN
taxlaw-2867	8	7	law	law	PROPN
taxlaw-2867	8	8	school	school	NOUN
taxlaw-2867	8	9	.	.	PUNCT
taxlaw-2867	9	1	i	i	PRON
taxlaw-2867	9	2	would	would	AUX
taxlaw-2867	9	3	like	like	VERB
taxlaw-2867	9	4	to	to	PART
taxlaw-2867	9	5	thank	thank	VERB
taxlaw-2867	9	6	michael	michael	PROPN
taxlaw-2867	9	7	j.	j.	PROPN
taxlaw-2867	9	8	graetz	graetz	PROPN
taxlaw-2867	9	9	for	for	ADP
taxlaw-2867	9	10	his	his	PRON
taxlaw-2867	9	11	helpful	helpful	ADJ
taxlaw-2867	9	12	suggestions	suggestion	NOUN
taxlaw-2867	9	13	and	and	CCONJ
taxlaw-2867	9	14	encouragement	encouragement	NOUN
taxlaw-2867	9	15	.	.	PUNCT
taxlaw-2867	10	1	78	78	NUM
taxlaw-2867	11	1	[	[	X
taxlaw-2867	11	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	11	3	columbia	columbia	PROPN
taxlaw-2867	11	4	journal	journal	PROPN
taxlaw-2867	11	5	of	of	ADP
taxlaw-2867	11	6	tax	tax	NOUN
taxlaw-2867	11	7	law	law	NOUN
taxlaw-2867	11	8	table	table	NOUN
taxlaw-2867	11	9	of	of	ADP
taxlaw-2867	11	10	content	content	PROPN
taxlaw-2867	11	11	i.	i.	PROPN
taxlaw-2867	11	12	introduction	introduction	NOUN
taxlaw-2867	11	13	................................................................................................................	................................................................................................................	PROPN
taxlaw-2867	12	1	79	79	NUM
taxlaw-2867	12	2	ii	ii	NOUN
taxlaw-2867	12	3	.	.	PUNCT
taxlaw-2867	13	1	fault	fault	VERB
taxlaw-2867	13	2	lines	line	NOUN
taxlaw-2867	13	3	in	in	ADP
taxlaw-2867	13	4	the	the	DET
taxlaw-2867	13	5	international	international	ADJ
taxlaw-2867	13	6	tax	tax	NOUN
taxlaw-2867	13	7	regime	regime	NOUN
taxlaw-2867	13	8	............................................	............................................	PUNCT
taxlaw-2867	13	9	83	83	NUM
taxlaw-2867	13	10	a.	a.	NOUN
taxlaw-2867	13	11	allocation	allocation	NOUN
taxlaw-2867	13	12	of	of	ADP
taxlaw-2867	13	13	taxing	tax	VERB
taxlaw-2867	13	14	rights	right	NOUN
taxlaw-2867	13	15	..............................................................................................	..............................................................................................	PUNCT
taxlaw-2867	13	16	83	83	NUM
taxlaw-2867	13	17	b.	b.	NOUN
taxlaw-2867	13	18	tax	tax	NOUN
taxlaw-2867	13	19	competition	competition	NOUN
taxlaw-2867	13	20	...............................................................................................................	...............................................................................................................	PUNCT
taxlaw-2867	13	21	85	85	NUM
taxlaw-2867	13	22	c.	c.	NOUN
taxlaw-2867	13	23	base	base	NOUN
taxlaw-2867	13	24	erosion	erosion	NOUN
taxlaw-2867	13	25	and	and	CCONJ
taxlaw-2867	13	26	profit	profit	NOUN
taxlaw-2867	13	27	shifting	shifting	NOUN
taxlaw-2867	13	28	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2867	13	29	87	87	NUM
taxlaw-2867	13	30	iii	iii	NOUN
taxlaw-2867	13	31	.	.	PUNCT
taxlaw-2867	14	1	the	the	DET
taxlaw-2867	14	2	evolution	evolution	NOUN
taxlaw-2867	14	3	of	of	ADP
taxlaw-2867	14	4	chinese	chinese	ADJ
taxlaw-2867	14	5	tax	tax	NOUN
taxlaw-2867	14	6	policy	policy	NOUN
taxlaw-2867	14	7	...................................................................................	...................................................................................	PUNCT
taxlaw-2867	14	8	88	88	NUM
taxlaw-2867	14	9	a.	a.	NOUN
taxlaw-2867	14	10	from	from	ADP
taxlaw-2867	14	11	mao	mao	NOUN
taxlaw-2867	14	12	to	to	ADP
taxlaw-2867	14	13	the	the	DET
taxlaw-2867	14	14	modern	modern	ADJ
taxlaw-2867	14	15	enterprise	enterprise	NOUN
taxlaw-2867	14	16	income	income	NOUN
taxlaw-2867	14	17	tax	tax	NOUN
taxlaw-2867	14	18	............................................................	............................................................	PUNCT
taxlaw-2867	14	19	88	88	NUM
taxlaw-2867	14	20	b.	b.	PROPN
taxlaw-2867	14	21	china	china	PROPN
taxlaw-2867	14	22	’s	’s	PART
taxlaw-2867	14	23	international	international	ADJ
taxlaw-2867	14	24	tax	tax	NOUN
taxlaw-2867	14	25	policy	policy	NOUN
taxlaw-2867	14	26	and	and	CCONJ
taxlaw-2867	14	27	diplomacy	diplomacy	NOUN
taxlaw-2867	14	28	at	at	ADP
taxlaw-2867	14	29	a	a	DET
taxlaw-2867	14	30	crossroads	crossroad	NOUN
taxlaw-2867	14	31	...................................	...................................	PUNCT
taxlaw-2867	14	32	87	87	NUM
taxlaw-2867	14	33	iv	iv	NOUN
taxlaw-2867	14	34	.	.	PUNCT
taxlaw-2867	15	1	defining	define	VERB
taxlaw-2867	15	2	features	feature	NOUN
taxlaw-2867	15	3	of	of	ADP
taxlaw-2867	15	4	chinese	chinese	ADJ
taxlaw-2867	15	5	state	state	NOUN
taxlaw-2867	15	6	capitalism	capitalism	NOUN
taxlaw-2867	15	7	........................................	........................................	PUNCT
taxlaw-2867	16	1	96	96	NUM
taxlaw-2867	16	2	a.	a.	NOUN
taxlaw-2867	16	3	sasac	sasac	NOUN
taxlaw-2867	16	4	governance	governance	NOUN
taxlaw-2867	16	5	of	of	ADP
taxlaw-2867	16	6	chinese	chinese	ADJ
taxlaw-2867	16	7	soes	soe	NOUN
taxlaw-2867	16	8	.............................................................................	.............................................................................	PUNCT
taxlaw-2867	16	9	96	96	NUM
taxlaw-2867	16	10	b.	b.	PROPN
taxlaw-2867	16	11	soes	soe	NOUN
taxlaw-2867	16	12	in	in	ADP
taxlaw-2867	16	13	china	china	PROPN
taxlaw-2867	16	14	’s	’s	PART
taxlaw-2867	16	15	“	"	PUNCT
taxlaw-2867	16	16	going	go	VERB
taxlaw-2867	16	17	out	out	ADP
taxlaw-2867	16	18	”	"	PUNCT
taxlaw-2867	16	19	and	and	CCONJ
taxlaw-2867	16	20	“	"	PUNCT
taxlaw-2867	16	21	belt	belt	NOUN
taxlaw-2867	16	22	and	and	CCONJ
taxlaw-2867	16	23	road	road	NOUN
taxlaw-2867	16	24	”	"	PUNCT
taxlaw-2867	16	25	initiatives	initiative	NOUN
taxlaw-2867	16	26	.....................................	.....................................	PUNCT
taxlaw-2867	16	27	103	103	NUM
taxlaw-2867	16	28	c.	c.	NOUN
taxlaw-2867	16	29	capital	capital	NOUN
taxlaw-2867	16	30	controls	control	NOUN
taxlaw-2867	16	31	and	and	CCONJ
taxlaw-2867	16	32	outbound	outbound	NOUN
taxlaw-2867	16	33	investment	investment	NOUN
taxlaw-2867	16	34	regulations	regulation	NOUN
taxlaw-2867	16	35	................................................	................................................	PUNCT
taxlaw-2867	16	36	107	107	NUM
taxlaw-2867	16	37	v.	v.	ADP
taxlaw-2867	16	38	possibilities	possibility	NOUN
taxlaw-2867	16	39	for	for	ADP
taxlaw-2867	16	40	distinctive	distinctive	ADJ
taxlaw-2867	16	41	chinese	chinese	ADJ
taxlaw-2867	16	42	international	international	ADJ
taxlaw-2867	16	43	tax	tax	NOUN
taxlaw-2867	16	44	policies	policy	NOUN
taxlaw-2867	16	45	and	and	CCONJ
taxlaw-2867	16	46	norms	norm	NOUN
taxlaw-2867	16	47	.............................................................................................................................	.............................................................................................................................	PUNCT
taxlaw-2867	16	48	111	111	NUM
taxlaw-2867	16	49	a.	a.	NOUN
taxlaw-2867	16	50	continued	continue	VERB
taxlaw-2867	16	51	income	income	NOUN
taxlaw-2867	16	52	taxation	taxation	NOUN
taxlaw-2867	16	53	of	of	ADP
taxlaw-2867	16	54	chinese	chinese	ADJ
taxlaw-2867	16	55	soes	soe	NOUN
taxlaw-2867	16	56	...............................................................	...............................................................	PUNCT
taxlaw-2867	16	57	111	111	NUM
taxlaw-2867	16	58	b.	b.	PROPN
taxlaw-2867	16	59	maintenance	maintenance	NOUN
taxlaw-2867	16	60	of	of	ADP
taxlaw-2867	16	61	worldwide	worldwide	ADJ
taxlaw-2867	16	62	corporate	corporate	ADJ
taxlaw-2867	16	63	taxation	taxation	NOUN
taxlaw-2867	16	64	............................................................	............................................................	PUNCT
taxlaw-2867	16	65	117	117	NUM
taxlaw-2867	16	66	c.	c.	NOUN
taxlaw-2867	16	67	tacit	tacit	ADJ
taxlaw-2867	16	68	state	state	NOUN
taxlaw-2867	16	69	support	support	NOUN
taxlaw-2867	16	70	for	for	ADP
taxlaw-2867	16	71	international	international	ADJ
taxlaw-2867	16	72	tax	tax	NOUN
taxlaw-2867	16	73	-	-	PUNCT
taxlaw-2867	16	74	planning	planning	NOUN
taxlaw-2867	16	75	........................................................	........................................................	PUNCT
taxlaw-2867	16	76	123	123	NUM
taxlaw-2867	16	77	d.	d.	PROPN
taxlaw-2867	16	78	differential	differential	PROPN
taxlaw-2867	16	79	treatment	treatment	NOUN
taxlaw-2867	16	80	of	of	ADP
taxlaw-2867	16	81	soes	soe	NOUN
taxlaw-2867	16	82	and	and	CCONJ
taxlaw-2867	16	83	private	private	ADJ
taxlaw-2867	16	84	enterprises	enterprise	NOUN
taxlaw-2867	16	85	................................................	................................................	PUNCT
taxlaw-2867	16	86	126	126	NUM
taxlaw-2867	16	87	vi	vi	NOUN
taxlaw-2867	16	88	.	.	PUNCT
taxlaw-2867	16	89	conclusion	conclusion	NOUN
taxlaw-2867	16	90	...................................................................................................................	...................................................................................................................	PUNCT
taxlaw-2867	17	1	136	136	NUM
taxlaw-2867	17	2	2018	2018	NUM
taxlaw-2867	17	3	]	]	PUNCT
taxlaw-2867	17	4	79	79	NUM
taxlaw-2867	17	5	chinese	chinese	ADJ
taxlaw-2867	17	6	state	state	NOUN
taxlaw-2867	17	7	capitalism	capitalism	NOUN
taxlaw-2867	17	8	and	and	CCONJ
taxlaw-2867	17	9	the	the	DET
taxlaw-2867	17	10	international	international	ADJ
taxlaw-2867	17	11	tax	tax	NOUN
taxlaw-2867	17	12	regime	regime	NOUN
taxlaw-2867	17	13	i.	i.	NOUN
taxlaw-2867	17	14	introduction	introduction	NOUN
taxlaw-2867	17	15	in	in	ADP
taxlaw-2867	17	16	may	may	PROPN
taxlaw-2867	17	17	2017	2017	NUM
taxlaw-2867	17	18	,	,	PUNCT
taxlaw-2867	17	19	chinese	chinese	ADJ
taxlaw-2867	17	20	president	president	NOUN
taxlaw-2867	17	21	xi	xi	PROPN
taxlaw-2867	18	1	jinping	jinping	AUX
taxlaw-2867	18	2	hosted	host	VERB
taxlaw-2867	18	3	an	an	DET
taxlaw-2867	18	4	international	international	ADJ
taxlaw-2867	18	5	forum	forum	NOUN
taxlaw-2867	18	6	highlighting	highlight	VERB
taxlaw-2867	18	7	china	china	PROPN
taxlaw-2867	18	8	’s	’s	PART
taxlaw-2867	18	9	belt	belt	NOUN
taxlaw-2867	18	10	and	and	CCONJ
taxlaw-2867	18	11	road	road	NOUN
taxlaw-2867	18	12	initiative	initiative	NOUN
taxlaw-2867	18	13	—	—	PUNCT
taxlaw-2867	18	14	a	a	DET
taxlaw-2867	18	15	multi	multi	ADJ
taxlaw-2867	18	16	-	-	ADJ
taxlaw-2867	18	17	trillion	trillion	NUM
taxlaw-2867	18	18	-	-	PUNCT
taxlaw-2867	18	19	dollar	dollar	NOUN
taxlaw-2867	18	20	infrastructure	infrastructure	NOUN
taxlaw-2867	18	21	plan	plan	NOUN
taxlaw-2867	18	22	spanning	span	VERB
taxlaw-2867	18	23	over	over	ADP
taxlaw-2867	18	24	60	60	NUM
taxlaw-2867	18	25	countries	country	NOUN
taxlaw-2867	18	26	and	and	CCONJ
taxlaw-2867	18	27	roughly	roughly	ADV
taxlaw-2867	18	28	one	one	NUM
taxlaw-2867	18	29	-	-	PUNCT
taxlaw-2867	18	30	third	third	NOUN
taxlaw-2867	18	31	of	of	ADP
taxlaw-2867	18	32	the	the	DET
taxlaw-2867	18	33	global	global	ADJ
taxlaw-2867	18	34	economy.1	economy.1	PROPN
taxlaw-2867	18	35	chinese	chinese	ADJ
taxlaw-2867	18	36	leaders	leader	NOUN
taxlaw-2867	18	37	have	have	AUX
taxlaw-2867	18	38	labeled	label	VERB
taxlaw-2867	18	39	it	it	PRON
taxlaw-2867	18	40	“	"	PUNCT
taxlaw-2867	18	41	the	the	DET
taxlaw-2867	18	42	project	project	NOUN
taxlaw-2867	18	43	of	of	ADP
taxlaw-2867	18	44	the	the	DET
taxlaw-2867	18	45	century	century	NOUN
taxlaw-2867	18	46	”	"	PUNCT
taxlaw-2867	18	47	and	and	CCONJ
taxlaw-2867	18	48	state	state	NOUN
taxlaw-2867	18	49	media	medium	NOUN
taxlaw-2867	18	50	outlets	outlet	NOUN
taxlaw-2867	18	51	have	have	AUX
taxlaw-2867	18	52	described	describe	VERB
taxlaw-2867	18	53	it	it	PRON
taxlaw-2867	18	54	as	as	ADP
taxlaw-2867	18	55	ushering	usher	VERB
taxlaw-2867	18	56	in	in	ADP
taxlaw-2867	18	57	“	"	PUNCT
taxlaw-2867	18	58	globalization	globalization	NOUN
taxlaw-2867	18	59	2.0.”2	2.0.”2	NUM
taxlaw-2867	18	60	china	china	NOUN
taxlaw-2867	18	61	is	be	AUX
taxlaw-2867	18	62	already	already	ADV
taxlaw-2867	18	63	the	the	DET
taxlaw-2867	18	64	world	world	NOUN
taxlaw-2867	18	65	’s	’s	PART
taxlaw-2867	18	66	largest	large	ADJ
taxlaw-2867	18	67	economy	economy	NOUN
taxlaw-2867	18	68	(	(	PUNCT
taxlaw-2867	18	69	on	on	ADP
taxlaw-2867	18	70	a	a	DET
taxlaw-2867	18	71	purchasing	purchase	VERB
taxlaw-2867	18	72	power	power	NOUN
taxlaw-2867	18	73	parity	parity	NOUN
taxlaw-2867	18	74	basis	basis	NOUN
taxlaw-2867	18	75	)	)	PUNCT
taxlaw-2867	18	76	,	,	PUNCT
taxlaw-2867	18	77	largest	large	ADJ
taxlaw-2867	18	78	manufacturer	manufacturer	NOUN
taxlaw-2867	18	79	,	,	PUNCT
taxlaw-2867	18	80	largest	large	ADJ
taxlaw-2867	18	81	exporter	exporter	NOUN
taxlaw-2867	18	82	,	,	PUNCT
taxlaw-2867	18	83	largest	large	ADJ
taxlaw-2867	18	84	trading	trading	NOUN
taxlaw-2867	18	85	nation	nation	NOUN
taxlaw-2867	18	86	,	,	PUNCT
taxlaw-2867	18	87	and	and	CCONJ
taxlaw-2867	18	88	largest	large	ADJ
taxlaw-2867	18	89	holder	holder	NOUN
taxlaw-2867	18	90	of	of	ADP
taxlaw-2867	18	91	foreign	foreign	ADJ
taxlaw-2867	18	92	exchange	exchange	NOUN
taxlaw-2867	18	93	reserves.3	reserves.3	NOUN
taxlaw-2867	18	94	consequently	consequently	ADV
taxlaw-2867	18	95	,	,	PUNCT
taxlaw-2867	18	96	western	western	ADJ
taxlaw-2867	18	97	observers	observer	NOUN
taxlaw-2867	18	98	have	have	AUX
taxlaw-2867	18	99	interpreted	interpret	VERB
taxlaw-2867	18	100	the	the	DET
taxlaw-2867	18	101	initiative	initiative	NOUN
taxlaw-2867	18	102	as	as	ADP
taxlaw-2867	18	103	a	a	DET
taxlaw-2867	18	104	concerted	concerted	ADJ
taxlaw-2867	18	105	effort	effort	NOUN
taxlaw-2867	18	106	to	to	PART
taxlaw-2867	18	107	reshape	reshape	VERB
taxlaw-2867	18	108	the	the	DET
taxlaw-2867	18	109	global	global	ADJ
taxlaw-2867	18	110	economic	economic	ADJ
taxlaw-2867	18	111	order	order	NOUN
taxlaw-2867	18	112	and	and	CCONJ
taxlaw-2867	18	113	rewrite	rewrite	VERB
taxlaw-2867	18	114	the	the	DET
taxlaw-2867	18	115	rules	rule	NOUN
taxlaw-2867	18	116	on	on	ADP
taxlaw-2867	18	117	international	international	ADJ
taxlaw-2867	18	118	trade	trade	NOUN
taxlaw-2867	18	119	and	and	CCONJ
taxlaw-2867	18	120	investment.4	investment.4	PROPN
taxlaw-2867	18	121	one	one	NUM
taxlaw-2867	18	122	month	month	NOUN
taxlaw-2867	18	123	later	later	ADV
taxlaw-2867	18	124	,	,	PUNCT
taxlaw-2867	18	125	the	the	DET
taxlaw-2867	18	126	international	international	ADJ
taxlaw-2867	18	127	tax	tax	NOUN
taxlaw-2867	18	128	regime	regime	NOUN
taxlaw-2867	18	129	witnessed	witness	VERB
taxlaw-2867	18	130	a	a	DET
taxlaw-2867	18	131	major	major	ADJ
taxlaw-2867	18	132	milestone	milestone	NOUN
taxlaw-2867	18	133	in	in	ADP
taxlaw-2867	18	134	what	what	PRON
taxlaw-2867	18	135	has	have	AUX
taxlaw-2867	18	136	been	be	AUX
taxlaw-2867	18	137	described	describe	VERB
taxlaw-2867	18	138	as	as	ADP
taxlaw-2867	18	139	the	the	DET
taxlaw-2867	18	140	“	"	PUNCT
taxlaw-2867	18	141	most	most	ADV
taxlaw-2867	18	142	extensive	extensive	ADJ
taxlaw-2867	18	143	attempt	attempt	NOUN
taxlaw-2867	18	144	to	to	PART
taxlaw-2867	18	145	change	change	VERB
taxlaw-2867	18	146	international	international	ADJ
taxlaw-2867	18	147	tax	tax	NOUN
taxlaw-2867	18	148	norms	norm	NOUN
taxlaw-2867	18	149	since	since	SCONJ
taxlaw-2867	18	150	the	the	DET
taxlaw-2867	18	151	1920s	1920s	NUM
taxlaw-2867	18	152	.	.	PUNCT
taxlaw-2867	19	1	”5	”5	PUNCT
taxlaw-2867	19	2	on	on	ADP
taxlaw-2867	19	3	june	june	PROPN
taxlaw-2867	19	4	7	7	NUM
taxlaw-2867	19	5	,	,	PUNCT
taxlaw-2867	19	6	2017	2017	NUM
taxlaw-2867	19	7	,	,	PUNCT
taxlaw-2867	19	8	over	over	ADP
taxlaw-2867	19	9	70	70	NUM
taxlaw-2867	19	10	jurisdictions	jurisdiction	NOUN
taxlaw-2867	19	11	signed	sign	VERB
taxlaw-2867	19	12	an	an	DET
taxlaw-2867	19	13	innovative	innovative	ADJ
taxlaw-2867	19	14	multilateral	multilateral	ADJ
taxlaw-2867	19	15	convention	convention	NOUN
taxlaw-2867	19	16	modifying	modify	VERB
taxlaw-2867	19	17	the	the	DET
taxlaw-2867	19	18	signatories	signatory	NOUN
taxlaw-2867	19	19	’	'	PUNCT
taxlaw-2867	19	20	existing	exist	VERB
taxlaw-2867	19	21	bilateral	bilateral	ADJ
taxlaw-2867	19	22	tax	tax	NOUN
taxlaw-2867	19	23	treaties.6	treaties.6	PROPN
taxlaw-2867	19	24	the	the	DET
taxlaw-2867	19	25	convention	convention	NOUN
taxlaw-2867	19	26	represents	represent	VERB
taxlaw-2867	19	27	the	the	DET
taxlaw-2867	19	28	culmination	culmination	NOUN
taxlaw-2867	19	29	of	of	ADP
taxlaw-2867	19	30	a	a	DET
taxlaw-2867	19	31	fouryear	fouryear	ADJ
taxlaw-2867	19	32	project	project	NOUN
taxlaw-2867	19	33	,	,	PUNCT
taxlaw-2867	19	34	known	know	VERB
taxlaw-2867	19	35	as	as	ADP
taxlaw-2867	19	36	beps	bep	NOUN
taxlaw-2867	19	37	,	,	PUNCT
taxlaw-2867	19	38	spearheaded	spearhead	VERB
taxlaw-2867	19	39	by	by	ADP
taxlaw-2867	19	40	the	the	DET
taxlaw-2867	19	41	g-20	g-20	PROPN
taxlaw-2867	19	42	and	and	CCONJ
taxlaw-2867	19	43	the	the	DET
taxlaw-2867	19	44	oecd	oecd	PROPN
taxlaw-2867	19	45	to	to	PART
taxlaw-2867	19	46	combat	combat	VERB
taxlaw-2867	19	47	base	base	NOUN
taxlaw-2867	19	48	erosion	erosion	NOUN
taxlaw-2867	19	49	and	and	CCONJ
taxlaw-2867	19	50	profit	profit	NOUN
taxlaw-2867	19	51	shifting	shifting	NOUN
taxlaw-2867	19	52	.	.	PUNCT
taxlaw-2867	20	1	7	7	NUM
taxlaw-2867	20	2	this	this	DET
taxlaw-2867	20	3	multifaceted	multifaceted	ADJ
taxlaw-2867	20	4	project	project	NOUN
taxlaw-2867	20	5	,	,	PUNCT
taxlaw-2867	20	6	which	which	PRON
taxlaw-2867	20	7	also	also	ADV
taxlaw-2867	20	8	developed	develop	VERB
taxlaw-2867	20	9	recommended	recommend	VERB
taxlaw-2867	20	10	measures	measure	NOUN
taxlaw-2867	20	11	for	for	ADP
taxlaw-2867	20	12	countries	country	NOUN
taxlaw-2867	20	13	’	'	PUNCT
taxlaw-2867	20	14	domestic	domestic	ADJ
taxlaw-2867	20	15	tax	tax	NOUN
taxlaw-2867	20	16	laws	law	NOUN
taxlaw-2867	20	17	,	,	PUNCT
taxlaw-2867	20	18	seeks	seek	VERB
taxlaw-2867	20	19	to	to	PART
taxlaw-2867	20	20	better	well	ADV
taxlaw-2867	20	21	ensure	ensure	VERB
taxlaw-2867	20	22	corporate	corporate	ADJ
taxlaw-2867	20	23	profits	profit	NOUN
taxlaw-2867	20	24	are	be	AUX
taxlaw-2867	20	25	taxed	tax	VERB
taxlaw-2867	20	26	“	"	PUNCT
taxlaw-2867	20	27	where	where	SCONJ
taxlaw-2867	20	28	substantive	substantive	ADJ
taxlaw-2867	20	29	1	1	NUM
taxlaw-2867	20	30	see	see	VERB
taxlaw-2867	20	31	,	,	PUNCT
taxlaw-2867	20	32	e.g.	e.g.	ADV
taxlaw-2867	20	33	,	,	PUNCT
taxlaw-2867	20	34	jessica	jessica	PROPN
taxlaw-2867	20	35	meyers	meyer	NOUN
taxlaw-2867	20	36	,	,	PUNCT
taxlaw-2867	20	37	globalization	globalization	NOUN
taxlaw-2867	20	38	2.0	2.0	NUM
taxlaw-2867	20	39	:	:	PUNCT
taxlaw-2867	20	40	how	how	SCONJ
taxlaw-2867	20	41	china	china	PROPN
taxlaw-2867	20	42	’s	’s	PART
taxlaw-2867	20	43	two	two	NUM
taxlaw-2867	20	44	-	-	PUNCT
taxlaw-2867	20	45	day	day	NOUN
taxlaw-2867	20	46	summit	summit	NOUN
taxlaw-2867	20	47	aims	aim	VERB
taxlaw-2867	20	48	to	to	PART
taxlaw-2867	20	49	shape	shape	VERB
taxlaw-2867	20	50	a	a	DET
taxlaw-2867	20	51	new	new	ADJ
taxlaw-2867	20	52	world	world	NOUN
taxlaw-2867	20	53	order	order	NOUN
taxlaw-2867	20	54	,	,	PUNCT
taxlaw-2867	20	55	l.a	l.a	PROPN
taxlaw-2867	20	56	.	.	PROPN
taxlaw-2867	20	57	times	times	PROPN
taxlaw-2867	20	58	,	,	PUNCT
taxlaw-2867	20	59	may	may	AUX
taxlaw-2867	20	60	12	12	NUM
taxlaw-2867	20	61	,	,	PUNCT
taxlaw-2867	20	62	2017	2017	NUM
taxlaw-2867	20	63	,	,	PUNCT
taxlaw-2867	20	64	http://www.latimes.com/world/asia/la-fg-china-belt-road-2017-htmlstory.html	http://www.latimes.com/world/asia/la-fg-china-belt-road-2017-htmlstory.html	PROPN
taxlaw-2867	21	1	[	[	X
taxlaw-2867	21	2	https://perma.cc/xx89-7gec	https://perma.cc/xx89-7gec	NOUN
taxlaw-2867	21	3	]	]	PUNCT
taxlaw-2867	21	4	;	;	PUNCT
taxlaw-2867	21	5	jane	jane	PROPN
taxlaw-2867	21	6	perlez	perlez	PROPN
taxlaw-2867	21	7	&	&	CCONJ
taxlaw-2867	21	8	keith	keith	PROPN
taxlaw-2867	21	9	bradsher	bradsher	PROPN
taxlaw-2867	21	10	,	,	PUNCT
taxlaw-2867	21	11	xi	xi	ADP
taxlaw-2867	21	12	jinping	jinpe	VERB
taxlaw-2867	21	13	positions	position	NOUN
taxlaw-2867	21	14	china	china	PROPN
taxlaw-2867	21	15	at	at	ADP
taxlaw-2867	21	16	center	center	NOUN
taxlaw-2867	21	17	of	of	ADP
taxlaw-2867	21	18	new	new	ADJ
taxlaw-2867	21	19	economic	economic	ADJ
taxlaw-2867	21	20	order	order	NOUN
taxlaw-2867	21	21	,	,	PUNCT
taxlaw-2867	21	22	n.y	n.y	PROPN
taxlaw-2867	21	23	.	.	PROPN
taxlaw-2867	21	24	times	times	PROPN
taxlaw-2867	21	25	,	,	PUNCT
taxlaw-2867	21	26	may	may	AUX
taxlaw-2867	21	27	14	14	NUM
taxlaw-2867	21	28	,	,	PUNCT
taxlaw-2867	21	29	2017	2017	NUM
taxlaw-2867	21	30	,	,	PUNCT
taxlaw-2867	21	31	https://www.nytimes.com/2017/05/14/world/asia/xi-jinping-one-belt-one-roadchina.html	https://www.nytimes.com/2017/05/14/world/asia/xi-jinping-one-belt-one-roadchina.html	PROPN
taxlaw-2867	22	1	[	[	X
taxlaw-2867	22	2	https://perma.cc/z3up-sum9	https://perma.cc/z3up-sum9	X
taxlaw-2867	22	3	]	]	PUNCT
taxlaw-2867	22	4	.	.	PUNCT
taxlaw-2867	23	1	2	2	NUM
taxlaw-2867	23	2	charles	charles	PROPN
taxlaw-2867	23	3	clover	clover	PROPN
taxlaw-2867	23	4	,	,	PUNCT
taxlaw-2867	23	5	sherry	sherry	PROPN
taxlaw-2867	23	6	fei	fei	PROPN
taxlaw-2867	23	7	ju	ju	PROPN
taxlaw-2867	23	8	&	&	CCONJ
taxlaw-2867	23	9	lucy	lucy	PROPN
taxlaw-2867	23	10	hornby	hornby	PROPN
taxlaw-2867	23	11	,	,	PUNCT
taxlaw-2867	23	12	china	china	PROPN
taxlaw-2867	23	13	’s	’s	PART
taxlaw-2867	23	14	xi	xi	PROPN
taxlaw-2867	23	15	hails	hail	VERB
taxlaw-2867	23	16	belt	belt	NOUN
taxlaw-2867	23	17	and	and	CCONJ
taxlaw-2867	23	18	road	road	NOUN
taxlaw-2867	23	19	as	as	ADP
taxlaw-2867	23	20	‘	'	PUNCT
taxlaw-2867	23	21	project	project	NOUN
taxlaw-2867	23	22	of	of	ADP
taxlaw-2867	23	23	the	the	DET
taxlaw-2867	23	24	century	century	NOUN
taxlaw-2867	23	25	,	,	PUNCT
taxlaw-2867	23	26	’	'	PUNCT
taxlaw-2867	23	27	fin	fin	NOUN
taxlaw-2867	23	28	.	.	PUNCT
taxlaw-2867	24	1	times	times	PROPN
taxlaw-2867	24	2	,	,	PUNCT
taxlaw-2867	24	3	may	may	AUX
taxlaw-2867	24	4	14	14	NUM
taxlaw-2867	24	5	,	,	PUNCT
taxlaw-2867	24	6	2017	2017	NUM
taxlaw-2867	24	7	,	,	PUNCT
taxlaw-2867	24	8	https://www.ft.com/content/88d584a2-385e-11e7-821a-6027b8a20f23	https://www.ft.com/content/88d584a2-385e-11e7-821a-6027b8a20f23	PROPN
taxlaw-2867	25	1	[	[	X
taxlaw-2867	25	2	https://perma.cc/d2dq-3up9	https://perma.cc/d2dq-3up9	PROPN
taxlaw-2867	25	3	]	]	X
taxlaw-2867	25	4	;	;	PUNCT
taxlaw-2867	25	5	china	china	PROPN
taxlaw-2867	25	6	's	's	PART
taxlaw-2867	25	7	belt	belt	NOUN
taxlaw-2867	25	8	and	and	CCONJ
taxlaw-2867	25	9	road	road	NOUN
taxlaw-2867	25	10	initiative	initiative	NOUN
taxlaw-2867	25	11	ushers	usher	NOUN
taxlaw-2867	25	12	in	in	ADP
taxlaw-2867	25	13	‘	'	PUNCT
taxlaw-2867	25	14	globalization	globalization	NOUN
taxlaw-2867	25	15	2.0	2.0	NUM
taxlaw-2867	25	16	,	,	PUNCT
taxlaw-2867	25	17	’	'	PUNCT
taxlaw-2867	25	18	people	people	NOUN
taxlaw-2867	25	19	’s	’s	PART
taxlaw-2867	25	20	daily	daily	ADJ
taxlaw-2867	25	21	online	online	NOUN
taxlaw-2867	25	22	,	,	PUNCT
taxlaw-2867	25	23	apr	apr	NOUN
taxlaw-2867	25	24	13	13	NUM
taxlaw-2867	25	25	,	,	PUNCT
taxlaw-2867	25	26	2017	2017	NUM
taxlaw-2867	25	27	,	,	PUNCT
taxlaw-2867	25	28	http://www.chinadaily.com.cn/business/2017-04/13/content_28909176.htm	http://www.chinadaily.com.cn/business/2017-04/13/content_28909176.htm	X
taxlaw-2867	26	1	[	[	X
taxlaw-2867	26	2	https://perma.cc/ym9w-z8	https://perma.cc/ym9w-z8	X
taxlaw-2867	26	3	gb	gb	X
taxlaw-2867	26	4	]	]	PUNCT
taxlaw-2867	26	5	;	;	PUNCT
taxlaw-2867	26	6	belt	belt	NOUN
taxlaw-2867	26	7	and	and	CCONJ
taxlaw-2867	26	8	road	road	NOUN
taxlaw-2867	26	9	initiative	initiative	NOUN
taxlaw-2867	26	10	strives	strive	VERB
taxlaw-2867	26	11	to	to	PART
taxlaw-2867	26	12	reflect	reflect	VERB
taxlaw-2867	26	13	‘	'	PUNCT
taxlaw-2867	26	14	globalization	globalization	NOUN
taxlaw-2867	26	15	2.0	2.0	NUM
taxlaw-2867	26	16	,	,	PUNCT
taxlaw-2867	26	17	’	'	PUNCT
taxlaw-2867	26	18	china	china	PROPN
taxlaw-2867	26	19	daily	daily	PROPN
taxlaw-2867	26	20	,	,	PUNCT
taxlaw-2867	26	21	march	march	PROPN
taxlaw-2867	26	22	26	26	NUM
taxlaw-2867	26	23	,	,	PUNCT
taxlaw-2867	26	24	2017	2017	NUM
taxlaw-2867	26	25	,	,	PUNCT
taxlaw-2867	26	26	http://www.chinadaily.com.cn/business/2017-03/26/content_28683281.htm	http://www.chinadaily.com.cn/business/2017-03/26/content_28683281.htm	PROPN
taxlaw-2867	26	27	.	.	PUNCT
taxlaw-2867	27	1	[	[	X
taxlaw-2867	27	2	https://perma.cc/2g7mgqxz	https://perma.cc/2g7mgqxz	X
taxlaw-2867	27	3	]	]	X
taxlaw-2867	27	4	.	.	PUNCT
taxlaw-2867	28	1	3	3	NUM
taxlaw-2867	28	2	see	see	VERB
taxlaw-2867	28	3	wayne	wayne	PROPN
taxlaw-2867	28	4	m.	m.	PROPN
taxlaw-2867	28	5	morrison	morrison	PROPN
taxlaw-2867	28	6	,	,	PUNCT
taxlaw-2867	28	7	cong	cong	PROPN
taxlaw-2867	28	8	.	.	PUNCT
taxlaw-2867	29	1	research	research	NOUN
taxlaw-2867	29	2	serv	serv	PROPN
taxlaw-2867	29	3	.	.	PROPN
taxlaw-2867	29	4	,	,	PUNCT
taxlaw-2867	29	5	rl33534	rl33534	PROPN
taxlaw-2867	29	6	,	,	PUNCT
taxlaw-2867	29	7	china	china	PROPN
taxlaw-2867	29	8	’s	’s	PART
taxlaw-2867	29	9	economic	economic	ADJ
taxlaw-2867	29	10	rise	rise	NOUN
taxlaw-2867	29	11	:	:	PUNCT
taxlaw-2867	29	12	history	history	NOUN
taxlaw-2867	29	13	,	,	PUNCT
taxlaw-2867	29	14	trends	trend	NOUN
taxlaw-2867	29	15	,	,	PUNCT
taxlaw-2867	29	16	challenges	challenge	NOUN
taxlaw-2867	29	17	,	,	PUNCT
taxlaw-2867	29	18	and	and	CCONJ
taxlaw-2867	29	19	implications	implication	NOUN
taxlaw-2867	29	20	for	for	ADP
taxlaw-2867	29	21	the	the	DET
taxlaw-2867	29	22	united	united	PROPN
taxlaw-2867	29	23	states	states	PROPN
taxlaw-2867	29	24	(	(	PUNCT
taxlaw-2867	29	25	2015	2015	NUM
taxlaw-2867	29	26	)	)	PUNCT
taxlaw-2867	29	27	;	;	PUNCT
taxlaw-2867	29	28	see	see	VERB
taxlaw-2867	29	29	also	also	ADV
taxlaw-2867	29	30	noah	noah	PROPN
taxlaw-2867	29	31	smith	smith	PROPN
taxlaw-2867	29	32	,	,	PUNCT
taxlaw-2867	29	33	who	who	PRON
taxlaw-2867	29	34	has	have	VERB
taxlaw-2867	29	35	the	the	DET
taxlaw-2867	29	36	world	world	NOUN
taxlaw-2867	29	37	's	's	PART
taxlaw-2867	29	38	no	no	NOUN
taxlaw-2867	29	39	.	.	NOUN
taxlaw-2867	29	40	1	1	NUM
taxlaw-2867	29	41	economy	economy	NOUN
taxlaw-2867	29	42	?	?	PUNCT
taxlaw-2867	30	1	not	not	PART
taxlaw-2867	30	2	the	the	DET
taxlaw-2867	30	3	u.s	u.s	PROPN
taxlaw-2867	30	4	.	.	PROPN
taxlaw-2867	30	5	,	,	PUNCT
taxlaw-2867	30	6	bloomberg	bloomberg	PROPN
taxlaw-2867	30	7	(	(	PUNCT
taxlaw-2867	30	8	oct	oct	PROPN
taxlaw-2867	30	9	18	18	NUM
taxlaw-2867	30	10	,	,	PUNCT
taxlaw-2867	30	11	2017	2017	NUM
taxlaw-2867	30	12	)	)	PUNCT
taxlaw-2867	30	13	,	,	PUNCT
taxlaw-2867	30	14	https://www.bloomberg.com/view/articles/2017-10-18/who-has-the-worlds-no-1-economy-not-the-u-s	https://www.bloomberg.com/view/articles/2017-10-18/who-has-the-worlds-no-1-economy-not-the-u-s	PROPN
taxlaw-2867	30	15	(	(	PUNCT
taxlaw-2867	30	16	discussing	discuss	VERB
taxlaw-2867	30	17	the	the	DET
taxlaw-2867	30	18	relevance	relevance	NOUN
taxlaw-2867	30	19	of	of	ADP
taxlaw-2867	30	20	purchasing	purchase	VERB
taxlaw-2867	30	21	power	power	NOUN
taxlaw-2867	30	22	parity	parity	NOUN
taxlaw-2867	30	23	in	in	ADP
taxlaw-2867	30	24	comparing	compare	VERB
taxlaw-2867	30	25	the	the	DET
taxlaw-2867	30	26	u.s	u.s	PROPN
taxlaw-2867	30	27	.	.	PROPN
taxlaw-2867	30	28	and	and	CCONJ
taxlaw-2867	30	29	chinese	chinese	ADJ
taxlaw-2867	30	30	economies	economy	NOUN
taxlaw-2867	30	31	)	)	PUNCT
taxlaw-2867	30	32	.	.	PUNCT
taxlaw-2867	31	1	4	4	NUM
taxlaw-2867	31	2	see	see	VERB
taxlaw-2867	31	3	michael	michael	PROPN
taxlaw-2867	31	4	holtz	holtz	PROPN
taxlaw-2867	31	5	,	,	PUNCT
taxlaw-2867	31	6	trumpeting	trumpet	VERB
taxlaw-2867	31	7	‘	'	PUNCT
taxlaw-2867	31	8	one	one	NUM
taxlaw-2867	31	9	belt	belt	NOUN
taxlaw-2867	31	10	,	,	PUNCT
taxlaw-2867	31	11	one	one	NUM
taxlaw-2867	31	12	road	road	NOUN
taxlaw-2867	31	13	,	,	PUNCT
taxlaw-2867	31	14	’	'	PUNCT
taxlaw-2867	31	15	china	china	PROPN
taxlaw-2867	31	16	bids	bid	VERB
taxlaw-2867	31	17	to	to	PART
taxlaw-2867	31	18	lead	lead	VERB
taxlaw-2867	31	19	‘	'	PUNCT
taxlaw-2867	31	20	globalization	globalization	NOUN
taxlaw-2867	31	21	2.0	2.0	NUM
taxlaw-2867	31	22	,	,	PUNCT
taxlaw-2867	31	23	’	'	PUNCT
taxlaw-2867	31	24	christian	christian	ADJ
taxlaw-2867	31	25	science	science	PROPN
taxlaw-2867	31	26	monitor	monitor	NOUN
taxlaw-2867	31	27	(	(	PUNCT
taxlaw-2867	31	28	may	may	PROPN
taxlaw-2867	31	29	16	16	NUM
taxlaw-2867	31	30	,	,	PUNCT
taxlaw-2867	31	31	2017	2017	NUM
taxlaw-2867	31	32	)	)	PUNCT
taxlaw-2867	31	33	,	,	PUNCT
taxlaw-2867	31	34	https://www.csmonitor.com/world/asia-pacific/2017/0516/trumpeting-onebelt-one-road-china-bids-to-lead-globalization-2.0	https://www.csmonitor.com/world/asia-pacific/2017/0516/trumpeting-onebelt-one-road-china-bids-to-lead-globalization-2.0	PROPN
taxlaw-2867	32	1	[	[	X
taxlaw-2867	32	2	https://perma.cc/9wxk-8pew	https://perma.cc/9wxk-8pew	X
taxlaw-2867	32	3	]	]	X
taxlaw-2867	32	4	;	;	PUNCT
taxlaw-2867	32	5	see	see	VERB
taxlaw-2867	32	6	also	also	ADV
taxlaw-2867	32	7	meyers	meyer	NOUN
taxlaw-2867	32	8	,	,	PUNCT
taxlaw-2867	32	9	supra	supra	PROPN
taxlaw-2867	32	10	note	note	NOUN
taxlaw-2867	32	11	1	1	NUM
taxlaw-2867	32	12	.	.	SYM
taxlaw-2867	32	13	5	5	NUM
taxlaw-2867	32	14	itai	itai	PROPN
taxlaw-2867	32	15	grinberg	grinberg	PROPN
taxlaw-2867	32	16	,	,	PUNCT
taxlaw-2867	32	17	the	the	DET
taxlaw-2867	32	18	new	new	ADJ
taxlaw-2867	32	19	international	international	ADJ
taxlaw-2867	32	20	tax	tax	NOUN
taxlaw-2867	32	21	diplomacy	diplomacy	NOUN
taxlaw-2867	32	22	,	,	PUNCT
taxlaw-2867	33	1	104	104	NUM
taxlaw-2867	33	2	geo	geo	PROPN
taxlaw-2867	33	3	.	.	PROPN
taxlaw-2867	33	4	l.j	l.j	PROPN
taxlaw-2867	33	5	.	.	PROPN
taxlaw-2867	33	6	1137	1137	NUM
taxlaw-2867	33	7	,	,	PUNCT
taxlaw-2867	33	8	1140	1140	NUM
taxlaw-2867	33	9	(	(	PUNCT
taxlaw-2867	33	10	2016	2016	NUM
taxlaw-2867	33	11	)	)	PUNCT
taxlaw-2867	33	12	;	;	PUNCT
taxlaw-2867	33	13	see	see	VERB
taxlaw-2867	33	14	also	also	ADV
taxlaw-2867	33	15	itai	itai	PROPN
taxlaw-2867	33	16	grinberg	grinberg	PROPN
taxlaw-2867	33	17	&	&	CCONJ
taxlaw-2867	33	18	joost	joost	PROPN
taxlaw-2867	33	19	pauwelyn	pauwelyn	PROPN
taxlaw-2867	33	20	,	,	PUNCT
taxlaw-2867	33	21	the	the	DET
taxlaw-2867	33	22	emergence	emergence	NOUN
taxlaw-2867	33	23	of	of	ADP
taxlaw-2867	33	24	a	a	DET
taxlaw-2867	33	25	new	new	ADJ
taxlaw-2867	33	26	international	international	ADJ
taxlaw-2867	33	27	tax	tax	NOUN
taxlaw-2867	33	28	regime	regime	NOUN
taxlaw-2867	33	29	:	:	PUNCT
taxlaw-2867	33	30	the	the	DET
taxlaw-2867	33	31	oecd	oecd	PROPN
taxlaw-2867	33	32	’s	’s	PART
taxlaw-2867	33	33	package	package	NOUN
taxlaw-2867	33	34	on	on	ADP
taxlaw-2867	33	35	base	base	NOUN
taxlaw-2867	33	36	erosion	erosion	NOUN
taxlaw-2867	33	37	and	and	CCONJ
taxlaw-2867	33	38	profit	profit	NOUN
taxlaw-2867	33	39	shifting	shifting	NOUN
taxlaw-2867	33	40	(	(	PUNCT
taxlaw-2867	33	41	beps	beps	PROPN
taxlaw-2867	33	42	)	)	PUNCT
taxlaw-2867	33	43	,	,	PUNCT
taxlaw-2867	34	1	asil	asil	NOUN
taxlaw-2867	34	2	insights	insight	NOUN
taxlaw-2867	34	3	(	(	PUNCT
taxlaw-2867	34	4	oct	oct	PROPN
taxlaw-2867	34	5	28	28	NUM
taxlaw-2867	34	6	,	,	PUNCT
taxlaw-2867	34	7	2015	2015	NUM
taxlaw-2867	34	8	)	)	PUNCT
taxlaw-2867	34	9	,	,	PUNCT
taxlaw-2867	34	10	https://www.asil.org/insights/volume/19/issue/24/emergencenew-international-tax-regime-oecd%e2%80%99s-package-base-erosion-and#_ednref2	https://www.asil.org/insights/volume/19/issue/24/emergencenew-international-tax-regime-oecd%e2%80%99s-package-base-erosion-and#_ednref2	PROPN
taxlaw-2867	35	1	[	[	X
taxlaw-2867	35	2	https://perma.cc/y5347fvn	https://perma.cc/y5347fvn	X
taxlaw-2867	35	3	]	]	X
taxlaw-2867	35	4	(	(	PUNCT
taxlaw-2867	35	5	“	"	PUNCT
taxlaw-2867	35	6	a	a	DET
taxlaw-2867	35	7	new	new	ADJ
taxlaw-2867	35	8	international	international	ADJ
taxlaw-2867	35	9	tax	tax	NOUN
taxlaw-2867	35	10	regime	regime	NOUN
taxlaw-2867	35	11	is	be	AUX
taxlaw-2867	35	12	emerging	emerge	VERB
taxlaw-2867	35	13	…	…	PUNCT
taxlaw-2867	35	14	.	.	PUNCT
taxlaw-2867	35	15	”	"	PUNCT
taxlaw-2867	35	16	)	)	PUNCT
taxlaw-2867	35	17	.	.	PUNCT
taxlaw-2867	36	1	6	6	NUM
taxlaw-2867	36	2	org	org	X
taxlaw-2867	36	3	.	.	PUNCT
taxlaw-2867	36	4	econ	econ	PROPN
taxlaw-2867	36	5	.	.	PUNCT
taxlaw-2867	37	1	co	co	PROPN
taxlaw-2867	37	2	-	-	NOUN
taxlaw-2867	37	3	operation	operation	NOUN
taxlaw-2867	37	4	&	&	CCONJ
taxlaw-2867	37	5	dev	dev	PROPN
taxlaw-2867	37	6	.	.	PUNCT
taxlaw-2867	38	1	(	(	PUNCT
taxlaw-2867	38	2	oecd	oecd	PROPN
taxlaw-2867	38	3	)	)	PUNCT
taxlaw-2867	38	4	,	,	PUNCT
taxlaw-2867	38	5	multilateral	multilateral	ADJ
taxlaw-2867	38	6	convention	convention	NOUN
taxlaw-2867	38	7	to	to	PART
taxlaw-2867	38	8	implement	implement	VERB
taxlaw-2867	38	9	tax	tax	NOUN
taxlaw-2867	38	10	treaty	treaty	NOUN
taxlaw-2867	38	11	related	relate	VERB
taxlaw-2867	38	12	measures	measure	NOUN
taxlaw-2867	38	13	to	to	PART
taxlaw-2867	38	14	prevent	prevent	VERB
taxlaw-2867	38	15	beps	bep	NOUN
taxlaw-2867	38	16	,	,	PUNCT
taxlaw-2867	38	17	http://www.oecd.org/tax/beps/ground-breaking-multilateral-beps-convention-will-closetax-treaty-loopholes.htm	http://www.oecd.org/tax/beps/ground-breaking-multilateral-beps-convention-will-closetax-treaty-loopholes.htm	X
taxlaw-2867	39	1	[	[	X
taxlaw-2867	39	2	https://perma.cc/buj4-zdj6	https://perma.cc/buj4-zdj6	X
taxlaw-2867	39	3	]	]	PUNCT
taxlaw-2867	39	4	.	.	PUNCT
taxlaw-2867	39	5	7	7	NUM
taxlaw-2867	39	6	see	see	VERB
taxlaw-2867	39	7	org	org	PROPN
taxlaw-2867	39	8	.	.	PUNCT
taxlaw-2867	39	9	econ	econ	PROPN
taxlaw-2867	39	10	.	.	PUNCT
taxlaw-2867	40	1	co	co	PROPN
taxlaw-2867	40	2	-	-	NOUN
taxlaw-2867	40	3	operation	operation	NOUN
taxlaw-2867	40	4	&	&	CCONJ
taxlaw-2867	40	5	dev	dev	PROPN
taxlaw-2867	40	6	.	.	PUNCT
taxlaw-2867	41	1	(	(	PUNCT
taxlaw-2867	41	2	oecd	oecd	PROPN
taxlaw-2867	41	3	)	)	PUNCT
taxlaw-2867	41	4	,	,	PUNCT
taxlaw-2867	41	5	base	base	NOUN
taxlaw-2867	41	6	erosion	erosion	NOUN
taxlaw-2867	41	7	and	and	CCONJ
taxlaw-2867	41	8	profit	profit	NOUN
taxlaw-2867	41	9	shifting	shifting	NOUN
taxlaw-2867	41	10	,	,	PUNCT
taxlaw-2867	41	11	http://www.oecd.org/ctp/beps/	http://www.oecd.org/ctp/beps/	PROPN
taxlaw-2867	42	1	[	[	X
taxlaw-2867	42	2	https://perma.cc/rsm5-7hvf	https://perma.cc/rsm5-7hvf	PROPN
taxlaw-2867	42	3	]	]	X
taxlaw-2867	42	4	.	.	PUNCT
taxlaw-2867	43	1	80	80	NUM
taxlaw-2867	44	1	[	[	X
taxlaw-2867	44	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	44	3	columbia	columbia	PROPN
taxlaw-2867	44	4	journal	journal	PROPN
taxlaw-2867	44	5	of	of	ADP
taxlaw-2867	44	6	tax	tax	NOUN
taxlaw-2867	44	7	law	law	NOUN
taxlaw-2867	44	8	economic	economic	ADJ
taxlaw-2867	44	9	activities	activity	NOUN
taxlaw-2867	44	10	generating	generate	VERB
taxlaw-2867	44	11	the	the	DET
taxlaw-2867	44	12	profits	profit	NOUN
taxlaw-2867	44	13	are	be	AUX
taxlaw-2867	44	14	carried	carry	VERB
taxlaw-2867	44	15	out	out	ADP
taxlaw-2867	44	16	and	and	CCONJ
taxlaw-2867	44	17	where	where	SCONJ
taxlaw-2867	44	18	value	value	NOUN
taxlaw-2867	44	19	is	be	AUX
taxlaw-2867	44	20	created	create	VERB
taxlaw-2867	44	21	.	.	PUNCT
taxlaw-2867	44	22	”8	”8	PUNCT
taxlaw-2867	45	1	while	while	SCONJ
taxlaw-2867	45	2	many	many	ADJ
taxlaw-2867	45	3	leading	lead	VERB
taxlaw-2867	45	4	scholars	scholar	NOUN
taxlaw-2867	45	5	are	be	AUX
taxlaw-2867	45	6	skeptical	skeptical	ADJ
taxlaw-2867	45	7	of	of	ADP
taxlaw-2867	45	8	the	the	DET
taxlaw-2867	45	9	“	"	PUNCT
taxlaw-2867	45	10	patch	patch	VERB
taxlaw-2867	45	11	-	-	PUNCT
taxlaw-2867	45	12	up	up	NOUN
taxlaw-2867	45	13	”	"	PUNCT
taxlaw-2867	45	14	or	or	CCONJ
taxlaw-2867	45	15	“	"	PUNCT
taxlaw-2867	45	16	band	band	NOUN
taxlaw-2867	45	17	-	-	PUNCT
taxlaw-2867	45	18	aid	aid	NOUN
taxlaw-2867	45	19	”	"	PUNCT
taxlaw-2867	45	20	nature	nature	NOUN
taxlaw-2867	45	21	of	of	ADP
taxlaw-2867	45	22	the	the	DET
taxlaw-2867	45	23	project	project	NOUN
taxlaw-2867	45	24	’s	’s	PART
taxlaw-2867	45	25	substantive	substantive	ADJ
taxlaw-2867	45	26	tax	tax	NOUN
taxlaw-2867	45	27	rules	rule	NOUN
taxlaw-2867	45	28	,	,	PUNCT
taxlaw-2867	45	29	9	9	NUM
taxlaw-2867	45	30	the	the	DET
taxlaw-2867	45	31	project	project	NOUN
taxlaw-2867	45	32	represents	represent	VERB
taxlaw-2867	45	33	a	a	DET
taxlaw-2867	45	34	notable	notable	ADJ
taxlaw-2867	45	35	change	change	NOUN
taxlaw-2867	45	36	in	in	ADP
taxlaw-2867	45	37	the	the	DET
taxlaw-2867	45	38	institutional	institutional	ADJ
taxlaw-2867	45	39	framework	framework	NOUN
taxlaw-2867	45	40	for	for	ADP
taxlaw-2867	45	41	tax	tax	NOUN
taxlaw-2867	45	42	diplomacy.10	diplomacy.10	ADP
taxlaw-2867	45	43	the	the	DET
taxlaw-2867	45	44	committee	committee	NOUN
taxlaw-2867	45	45	on	on	ADP
taxlaw-2867	45	46	fiscal	fiscal	ADJ
taxlaw-2867	45	47	affairs	affair	NOUN
taxlaw-2867	45	48	of	of	ADP
taxlaw-2867	45	49	the	the	DET
taxlaw-2867	45	50	oecd	oecd	PROPN
taxlaw-2867	45	51	,	,	PUNCT
taxlaw-2867	45	52	a	a	DET
taxlaw-2867	45	53	small	small	ADJ
taxlaw-2867	45	54	group	group	NOUN
taxlaw-2867	45	55	of	of	ADP
taxlaw-2867	45	56	mostly	mostly	ADV
taxlaw-2867	45	57	rich	rich	ADJ
taxlaw-2867	45	58	countries	country	NOUN
taxlaw-2867	45	59	,	,	PUNCT
taxlaw-2867	45	60	has	have	AUX
taxlaw-2867	45	61	long	long	ADV
taxlaw-2867	45	62	served	serve	VERB
taxlaw-2867	45	63	as	as	ADP
taxlaw-2867	45	64	the	the	DET
taxlaw-2867	45	65	leading	lead	VERB
taxlaw-2867	45	66	forum	forum	NOUN
taxlaw-2867	45	67	for	for	ADP
taxlaw-2867	45	68	international	international	ADJ
taxlaw-2867	45	69	tax	tax	NOUN
taxlaw-2867	45	70	reform	reform	NOUN
taxlaw-2867	45	71	and	and	CCONJ
taxlaw-2867	45	72	more	more	ADV
taxlaw-2867	45	73	recently	recently	ADV
taxlaw-2867	45	74	as	as	ADP
taxlaw-2867	45	75	“	"	PUNCT
taxlaw-2867	45	76	an	an	DET
taxlaw-2867	45	77	informal	informal	ADJ
taxlaw-2867	45	78	world	world	NOUN
taxlaw-2867	45	79	tax	tax	NOUN
taxlaw-2867	45	80	organization	organization	NOUN
taxlaw-2867	45	81	,	,	PUNCT
taxlaw-2867	45	82	”	"	PUNCT
taxlaw-2867	45	83	often	often	ADV
taxlaw-2867	45	84	to	to	ADP
taxlaw-2867	45	85	the	the	DET
taxlaw-2867	45	86	dismay	dismay	NOUN
taxlaw-2867	45	87	of	of	ADP
taxlaw-2867	45	88	developing	develop	VERB
taxlaw-2867	45	89	countries.11	countries.11	NOUN
taxlaw-2867	45	90	however	however	ADV
taxlaw-2867	45	91	,	,	PUNCT
taxlaw-2867	45	92	as	as	ADP
taxlaw-2867	45	93	part	part	NOUN
taxlaw-2867	45	94	of	of	ADP
taxlaw-2867	45	95	beps	bep	NOUN
taxlaw-2867	45	96	,	,	PUNCT
taxlaw-2867	45	97	the	the	DET
taxlaw-2867	45	98	entire	entire	ADJ
taxlaw-2867	45	99	g-20	g-20	NOUN
taxlaw-2867	45	100	,	,	PUNCT
taxlaw-2867	45	101	including	include	VERB
taxlaw-2867	45	102	non	non	ADJ
taxlaw-2867	45	103	-	-	ADJ
taxlaw-2867	45	104	oecd	oecd	ADJ
taxlaw-2867	45	105	members	member	NOUN
taxlaw-2867	45	106	brazil	brazil	PROPN
taxlaw-2867	45	107	,	,	PUNCT
taxlaw-2867	45	108	russia	russia	PROPN
taxlaw-2867	45	109	,	,	PUNCT
taxlaw-2867	45	110	india	india	PROPN
taxlaw-2867	45	111	,	,	PUNCT
taxlaw-2867	45	112	china	china	PROPN
taxlaw-2867	45	113	and	and	CCONJ
taxlaw-2867	45	114	south	south	PROPN
taxlaw-2867	45	115	africa	africa	PROPN
taxlaw-2867	45	116	,	,	PUNCT
taxlaw-2867	45	117	were	be	AUX
taxlaw-2867	45	118	allowed	allow	VERB
taxlaw-2867	45	119	to	to	PART
taxlaw-2867	45	120	participate	participate	VERB
taxlaw-2867	45	121	“	"	PUNCT
taxlaw-2867	45	122	on	on	ADP
taxlaw-2867	45	123	an	an	DET
taxlaw-2867	45	124	equal	equal	ADJ
taxlaw-2867	45	125	footing	footing	NOUN
taxlaw-2867	45	126	”	"	PUNCT
taxlaw-2867	45	127	with	with	ADP
taxlaw-2867	45	128	oecd	oecd	PROPN
taxlaw-2867	45	129	members.12	members.12	PROPN
taxlaw-2867	45	130	these	these	DET
taxlaw-2867	45	131	developments	development	NOUN
taxlaw-2867	45	132	portend	portend	VERB
taxlaw-2867	45	133	a	a	DET
taxlaw-2867	45	134	major	major	ADJ
taxlaw-2867	45	135	role	role	NOUN
taxlaw-2867	45	136	for	for	ADP
taxlaw-2867	45	137	china	china	PROPN
taxlaw-2867	45	138	in	in	ADP
taxlaw-2867	45	139	shaping	shape	VERB
taxlaw-2867	45	140	future	future	ADJ
taxlaw-2867	45	141	international	international	ADJ
taxlaw-2867	45	142	tax	tax	NOUN
taxlaw-2867	45	143	rules	rule	NOUN
taxlaw-2867	45	144	.	.	PUNCT
taxlaw-2867	46	1	over	over	ADP
taxlaw-2867	46	2	the	the	DET
taxlaw-2867	46	3	past	past	ADJ
taxlaw-2867	46	4	decade	decade	NOUN
taxlaw-2867	46	5	,	,	PUNCT
taxlaw-2867	46	6	many	many	ADJ
taxlaw-2867	46	7	have	have	AUX
taxlaw-2867	46	8	predicted	predict	VERB
taxlaw-2867	46	9	that	that	SCONJ
taxlaw-2867	46	10	china	china	PROPN
taxlaw-2867	46	11	would	would	AUX
taxlaw-2867	46	12	eventually	eventually	ADV
taxlaw-2867	46	13	assume	assume	VERB
taxlaw-2867	46	14	meaningful	meaningful	ADJ
taxlaw-2867	46	15	influence	influence	NOUN
taxlaw-2867	46	16	over	over	ADP
taxlaw-2867	46	17	the	the	DET
taxlaw-2867	46	18	international	international	ADJ
taxlaw-2867	46	19	tax	tax	NOUN
taxlaw-2867	46	20	regime.13	regime.13	NOUN
taxlaw-2867	46	21	following	follow	VERB
taxlaw-2867	46	22	china	china	PROPN
taxlaw-2867	46	23	’s	’s	PART
taxlaw-2867	46	24	participation	participation	NOUN
taxlaw-2867	46	25	in	in	ADP
taxlaw-2867	46	26	the	the	DET
taxlaw-2867	46	27	beps	bep	NOUN
taxlaw-2867	46	28	project	project	NOUN
taxlaw-2867	46	29	,	,	PUNCT
taxlaw-2867	46	30	it	it	PRON
taxlaw-2867	46	31	appears	appear	VERB
taxlaw-2867	46	32	china	china	PROPN
taxlaw-2867	46	33	has	have	AUX
taxlaw-2867	46	34	now	now	ADV
taxlaw-2867	46	35	made	make	VERB
taxlaw-2867	46	36	the	the	DET
taxlaw-2867	46	37	transition	transition	NOUN
taxlaw-2867	46	38	“	"	PUNCT
taxlaw-2867	46	39	from	from	ADP
taxlaw-2867	46	40	a	a	DET
taxlaw-2867	46	41	norm	norm	NOUN
taxlaw-2867	46	42	-	-	PUNCT
taxlaw-2867	46	43	taker	taker	NOUN
taxlaw-2867	46	44	to	to	ADP
taxlaw-2867	46	45	a	a	DET
taxlaw-2867	46	46	norm	norm	NOUN
taxlaw-2867	46	47	-	-	PUNCT
taxlaw-2867	46	48	shaker	shaker	NOUN
taxlaw-2867	46	49	.	.	PUNCT
taxlaw-2867	47	1	”14	”14	NOUN
taxlaw-2867	47	2	in	in	ADP
taxlaw-2867	47	3	assessing	assess	VERB
taxlaw-2867	47	4	its	its	PRON
taxlaw-2867	47	5	engagement	engagement	NOUN
taxlaw-2867	47	6	,	,	PUNCT
taxlaw-2867	47	7	reuven	reuven	PROPN
taxlaw-2867	47	8	s.	s.	PROPN
taxlaw-2867	47	9	avi	avi	PROPN
taxlaw-2867	47	10	-	-	PUNCT
taxlaw-2867	47	11	yonah	yonah	PROPN
taxlaw-2867	47	12	and	and	CCONJ
taxlaw-2867	47	13	haiyan	haiyan	PROPN
taxlaw-2867	47	14	xu	xu	PROPN
taxlaw-2867	47	15	concluded	conclude	VERB
taxlaw-2867	47	16	that	that	SCONJ
taxlaw-2867	47	17	china	china	PROPN
taxlaw-2867	47	18	“	"	PUNCT
taxlaw-2867	47	19	actively	actively	ADV
taxlaw-2867	47	20	participated	participate	VERB
taxlaw-2867	47	21	in	in	ADP
taxlaw-2867	47	22	both	both	CCONJ
taxlaw-2867	47	23	developing	develop	VERB
taxlaw-2867	47	24	and	and	CCONJ
taxlaw-2867	47	25	implementing	implement	VERB
taxlaw-2867	47	26	the	the	DET
taxlaw-2867	47	27	beps	bep	NOUN
taxlaw-2867	47	28	project	project	NOUN
taxlaw-2867	47	29	.	.	PUNCT
taxlaw-2867	48	1	”15	”15	PROPN
taxlaw-2867	48	2	jinyan	jinyan	PROPN
taxlaw-2867	48	3	li	li	PROPN
taxlaw-2867	48	4	has	have	AUX
taxlaw-2867	48	5	similarly	similarly	ADV
taxlaw-2867	48	6	reasoned	reason	VERB
taxlaw-2867	48	7	that	that	SCONJ
taxlaw-2867	48	8	china	china	PROPN
taxlaw-2867	48	9	’s	’s	PART
taxlaw-2867	48	10	beps	beps	PROPN
taxlaw-2867	48	11	efforts	effort	NOUN
taxlaw-2867	48	12	,	,	PUNCT
taxlaw-2867	48	13	“	"	PUNCT
taxlaw-2867	48	14	are	be	AUX
taxlaw-2867	48	15	likely	likely	ADJ
taxlaw-2867	48	16	to	to	PART
taxlaw-2867	48	17	have	have	VERB
taxlaw-2867	48	18	significant	significant	ADJ
taxlaw-2867	48	19	implications	implication	NOUN
taxlaw-2867	48	20	for	for	ADP
taxlaw-2867	48	21	the	the	DET
taxlaw-2867	48	22	development	development	NOUN
taxlaw-2867	48	23	of	of	ADP
taxlaw-2867	48	24	international	international	ADJ
taxlaw-2867	48	25	tax	tax	NOUN
taxlaw-2867	48	26	system	system	NOUN
taxlaw-2867	48	27	.	.	PUNCT
taxlaw-2867	49	1	”16	”16	NOUN
taxlaw-2867	49	2	those	those	PRON
taxlaw-2867	49	3	analyzing	analyze	VERB
taxlaw-2867	49	4	the	the	DET
taxlaw-2867	49	5	institutional	institutional	ADJ
taxlaw-2867	49	6	structure	structure	NOUN
taxlaw-2867	49	7	of	of	ADP
taxlaw-2867	49	8	the	the	DET
taxlaw-2867	49	9	international	international	ADJ
taxlaw-2867	49	10	tax	tax	NOUN
taxlaw-2867	49	11	regime	regime	NOUN
taxlaw-2867	49	12	have	have	AUX
taxlaw-2867	49	13	likewise	likewise	ADV
taxlaw-2867	49	14	suggested	suggest	VERB
taxlaw-2867	49	15	that	that	SCONJ
taxlaw-2867	49	16	going	go	VERB
taxlaw-2867	49	17	forward	forward	ADV
taxlaw-2867	49	18	china	china	PROPN
taxlaw-2867	49	19	and	and	CCONJ
taxlaw-2867	49	20	the	the	DET
taxlaw-2867	49	21	brics	bric	NOUN
taxlaw-2867	49	22	will	will	AUX
taxlaw-2867	49	23	have	have	VERB
taxlaw-2867	49	24	a	a	DET
taxlaw-2867	49	25	“	"	PUNCT
taxlaw-2867	49	26	significant	significant	ADJ
taxlaw-2867	49	27	”	"	PUNCT
taxlaw-2867	49	28	impact	impact	NOUN
taxlaw-2867	49	29	on	on	ADP
taxlaw-2867	49	30	tax	tax	NOUN
taxlaw-2867	49	31	policy	policy	NOUN
taxlaw-2867	49	32	reform.17	reform.17	PROPN
taxlaw-2867	49	33	yariv	yariv	PROPN
taxlaw-2867	49	34	brauner	brauner	NOUN
taxlaw-2867	49	35	,	,	PUNCT
taxlaw-2867	49	36	for	for	ADP
taxlaw-2867	49	37	instance	instance	NOUN
taxlaw-2867	49	38	,	,	PUNCT
taxlaw-2867	49	39	has	have	AUX
taxlaw-2867	49	40	argued	argue	VERB
taxlaw-2867	49	41	that	that	SCONJ
taxlaw-2867	49	42	any	any	DET
taxlaw-2867	49	43	meaningful	meaningful	ADJ
taxlaw-2867	49	44	policy	policy	NOUN
taxlaw-2867	49	45	reforms	reform	NOUN
taxlaw-2867	49	46	will	will	AUX
taxlaw-2867	49	47	require	require	VERB
taxlaw-2867	49	48	cooperation	cooperation	NOUN
taxlaw-2867	49	49	from	from	ADP
taxlaw-2867	49	50	china	china	PROPN
taxlaw-2867	49	51	and	and	CCONJ
taxlaw-2867	49	52	india	india	PROPN
taxlaw-2867	49	53	and	and	CCONJ
taxlaw-2867	49	54	that	that	SCONJ
taxlaw-2867	49	55	these	these	DET
taxlaw-2867	49	56	countries	country	NOUN
taxlaw-2867	49	57	are	be	AUX
taxlaw-2867	49	58	positioned	position	VERB
taxlaw-2867	49	59	to	to	ADP
taxlaw-2867	49	60	8	8	NUM
taxlaw-2867	49	61	org	org	X
taxlaw-2867	49	62	.	.	PUNCT
taxlaw-2867	50	1	econ	econ	PROPN
taxlaw-2867	50	2	.	.	PUNCT
taxlaw-2867	51	1	co	co	PROPN
taxlaw-2867	51	2	-	-	NOUN
taxlaw-2867	51	3	operation	operation	NOUN
taxlaw-2867	51	4	&	&	CCONJ
taxlaw-2867	51	5	dev	dev	PROPN
taxlaw-2867	51	6	.	.	PUNCT
taxlaw-2867	52	1	(	(	PUNCT
taxlaw-2867	52	2	oecd	oecd	PROPN
taxlaw-2867	52	3	)	)	PUNCT
taxlaw-2867	52	4	,	,	PUNCT
taxlaw-2867	52	5	explanatory	explanatory	ADJ
taxlaw-2867	52	6	statement	statement	NOUN
taxlaw-2867	52	7	oecd	oecd	PROPN
taxlaw-2867	52	8	/	/	SYM
taxlaw-2867	52	9	g20	g20	NOUN
taxlaw-2867	52	10	base	base	NOUN
taxlaw-2867	52	11	erosion	erosion	NOUN
taxlaw-2867	52	12	and	and	CCONJ
taxlaw-2867	52	13	profit	profit	NOUN
taxlaw-2867	52	14	shifting	shifting	NOUN
taxlaw-2867	52	15	project	project	NOUN
taxlaw-2867	52	16	,	,	PUNCT
taxlaw-2867	52	17	https://www.oecd.org/ctp/beps-explanatory-statement-2015.pdf	https://www.oecd.org/ctp/beps-explanatory-statement-2015.pdf	PROPN
taxlaw-2867	53	1	[	[	X
taxlaw-2867	53	2	https://perma.cc/l6vl-u2zr	https://perma.cc/l6vl-u2zr	X
taxlaw-2867	53	3	]	]	X
taxlaw-2867	53	4	.	.	PUNCT
taxlaw-2867	54	1	9	9	NUM
taxlaw-2867	54	2	michael	michael	PROPN
taxlaw-2867	54	3	j.	j.	PROPN
taxlaw-2867	54	4	graetz	graetz	PROPN
taxlaw-2867	54	5	,	,	PUNCT
taxlaw-2867	54	6	follow	follow	VERB
taxlaw-2867	54	7	the	the	DET
taxlaw-2867	54	8	money	money	NOUN
taxlaw-2867	54	9	271	271	NUM
taxlaw-2867	54	10	(	(	PUNCT
taxlaw-2867	54	11	2016	2016	NUM
taxlaw-2867	54	12	)	)	PUNCT
taxlaw-2867	54	13	;	;	PUNCT
taxlaw-2867	54	14	yariv	yariv	NOUN
taxlaw-2867	54	15	brauner	brauner	NOUN
taxlaw-2867	54	16	,	,	PUNCT
taxlaw-2867	54	17	what	what	PRON
taxlaw-2867	54	18	the	the	DET
taxlaw-2867	54	19	beps	bep	NOUN
taxlaw-2867	54	20	,	,	PUNCT
taxlaw-2867	54	21	16	16	NUM
taxlaw-2867	54	22	fla	fla	NOUN
taxlaw-2867	54	23	.	.	PUNCT
taxlaw-2867	55	1	tax	tax	PROPN
taxlaw-2867	55	2	rev	rev	PROPN
taxlaw-2867	55	3	.	.	PROPN
taxlaw-2867	55	4	55	55	NUM
taxlaw-2867	55	5	(	(	PUNCT
taxlaw-2867	55	6	2014	2014	NUM
taxlaw-2867	55	7	)	)	PUNCT
taxlaw-2867	55	8	;	;	PUNCT
taxlaw-2867	55	9	reuven	reuven	PROPN
taxlaw-2867	55	10	s.	s.	PROPN
taxlaw-2867	55	11	avi	avi	PROPN
taxlaw-2867	55	12	-	-	PUNCT
taxlaw-2867	55	13	yonah	yonah	PROPN
taxlaw-2867	55	14	&	&	CCONJ
taxlaw-2867	55	15	haiyan	haiyan	PROPN
taxlaw-2867	55	16	xu	xu	PROPN
taxlaw-2867	55	17	,	,	PUNCT
taxlaw-2867	55	18	evaluating	evaluate	VERB
taxlaw-2867	55	19	beps	bep	NOUN
taxlaw-2867	55	20	,	,	PUNCT
taxlaw-2867	55	21	10	10	NUM
taxlaw-2867	55	22	erasmus	erasmus	PROPN
taxlaw-2867	55	23	l.	l.	PROPN
taxlaw-2867	55	24	rev	rev	PROPN
taxlaw-2867	55	25	.	.	PROPN
taxlaw-2867	55	26	3	3	NUM
taxlaw-2867	55	27	(	(	PUNCT
taxlaw-2867	55	28	2017	2017	NUM
taxlaw-2867	55	29	)	)	PUNCT
taxlaw-2867	55	30	;	;	PUNCT
taxlaw-2867	55	31	new	new	ADJ
taxlaw-2867	55	32	rules	rule	NOUN
taxlaw-2867	55	33	,	,	PUNCT
taxlaw-2867	55	34	same	same	ADJ
taxlaw-2867	55	35	old	old	ADJ
taxlaw-2867	55	36	paradigm	paradigm	NOUN
taxlaw-2867	55	37	,	,	PUNCT
taxlaw-2867	55	38	economist	economist	NOUN
taxlaw-2867	55	39	(	(	PUNCT
taxlaw-2867	55	40	oct	oct	PROPN
taxlaw-2867	55	41	.	.	PROPN
taxlaw-2867	55	42	15	15	NUM
taxlaw-2867	55	43	,	,	PUNCT
taxlaw-2867	55	44	2015	2015	NUM
taxlaw-2867	55	45	)	)	PUNCT
taxlaw-2867	55	46	,	,	PUNCT
taxlaw-2867	55	47	https://www.economist.com/news/business/21672207-plan-curbmultinationals-tax-avoidance-opportunity-missed-new-rules-same-old	https://www.economist.com/news/business/21672207-plan-curbmultinationals-tax-avoidance-opportunity-missed-new-rules-same-old	VERB
taxlaw-2867	56	1	[	[	X
taxlaw-2867	56	2	https://perma.cc/47xr-l4lf	https://perma.cc/47xr-l4lf	NOUN
taxlaw-2867	56	3	]	]	X
taxlaw-2867	56	4	.	.	PUNCT
taxlaw-2867	57	1	10	10	NUM
taxlaw-2867	57	2	see	see	VERB
taxlaw-2867	57	3	,	,	PUNCT
taxlaw-2867	57	4	e.g.	e.g.	ADV
taxlaw-2867	57	5	,	,	PUNCT
taxlaw-2867	57	6	grinberg	grinberg	PROPN
taxlaw-2867	57	7	,	,	PUNCT
taxlaw-2867	57	8	supra	supra	PROPN
taxlaw-2867	57	9	note	note	PROPN
taxlaw-2867	57	10	5	5	NUM
taxlaw-2867	57	11	,	,	PUNCT
taxlaw-2867	57	12	at	at	ADP
taxlaw-2867	57	13	1146	1146	NUM
taxlaw-2867	57	14	.	.	PUNCT
taxlaw-2867	58	1	11	11	NUM
taxlaw-2867	58	2	arthur	arthur	PROPN
taxlaw-2867	58	3	j.	j.	PROPN
taxlaw-2867	58	4	cockfield	cockfield	PROPN
taxlaw-2867	58	5	,	,	PUNCT
taxlaw-2867	58	6	the	the	DET
taxlaw-2867	58	7	rise	rise	NOUN
taxlaw-2867	58	8	of	of	ADP
taxlaw-2867	58	9	the	the	DET
taxlaw-2867	58	10	oecd	oecd	PROPN
taxlaw-2867	58	11	as	as	ADP
taxlaw-2867	58	12	informal	informal	ADJ
taxlaw-2867	58	13	“	"	PUNCT
taxlaw-2867	58	14	world	world	NOUN
taxlaw-2867	58	15	tax	tax	NOUN
taxlaw-2867	58	16	organization	organization	NOUN
taxlaw-2867	58	17	”	"	PUNCT
taxlaw-2867	58	18	through	through	ADP
taxlaw-2867	58	19	national	national	ADJ
taxlaw-2867	58	20	responses	response	NOUN
taxlaw-2867	58	21	to	to	ADP
taxlaw-2867	58	22	e	e	NOUN
taxlaw-2867	58	23	-	-	NOUN
taxlaw-2867	58	24	commerce	commerce	NOUN
taxlaw-2867	58	25	tax	tax	NOUN
taxlaw-2867	58	26	challenges	challenge	NOUN
taxlaw-2867	58	27	,	,	PUNCT
taxlaw-2867	58	28	8	8	NUM
taxlaw-2867	58	29	yale	yale	PROPN
taxlaw-2867	58	30	j.l	j.l	PROPN
taxlaw-2867	58	31	.	.	PROPN
taxlaw-2867	58	32	&	&	CCONJ
taxlaw-2867	58	33	tech	tech	PROPN
taxlaw-2867	58	34	.	.	PUNCT
taxlaw-2867	58	35	136	136	NUM
taxlaw-2867	58	36	(	(	PUNCT
taxlaw-2867	58	37	2006	2006	NUM
taxlaw-2867	58	38	)	)	PUNCT
taxlaw-2867	58	39	;	;	PUNCT
taxlaw-2867	58	40	see	see	VERB
taxlaw-2867	58	41	infra	infra	NOUN
taxlaw-2867	58	42	part	part	NOUN
taxlaw-2867	58	43	2.a	2.a	NUM
taxlaw-2867	58	44	.	.	PROPN
taxlaw-2867	58	45	12	12	NUM
taxlaw-2867	58	46	org	org	NOUN
taxlaw-2867	58	47	.	.	PUNCT
taxlaw-2867	59	1	econ	econ	PROPN
taxlaw-2867	59	2	.	.	PUNCT
taxlaw-2867	60	1	co	co	PROPN
taxlaw-2867	60	2	-	-	NOUN
taxlaw-2867	60	3	operation	operation	NOUN
taxlaw-2867	60	4	&	&	CCONJ
taxlaw-2867	60	5	dev	dev	PROPN
taxlaw-2867	60	6	.	.	PUNCT
taxlaw-2867	61	1	(	(	PUNCT
taxlaw-2867	61	2	oecd	oecd	PROPN
taxlaw-2867	61	3	)	)	PUNCT
taxlaw-2867	61	4	,	,	PUNCT
taxlaw-2867	61	5	bepsfrequently	bepsfrequently	ADV
taxlaw-2867	61	6	asked	ask	VERB
taxlaw-2867	61	7	questions	question	NOUN
taxlaw-2867	61	8	,	,	PUNCT
taxlaw-2867	61	9	http://www.oecd.org/ctp/beps-frequentlyaskedquestions.htm	http://www.oecd.org/ctp/beps-frequentlyaskedquestions.htm	PROPN
taxlaw-2867	62	1	[	[	X
taxlaw-2867	62	2	https://perma.cc/rr25-6te6	https://perma.cc/rr25-6te6	X
taxlaw-2867	62	3	]	]	X
taxlaw-2867	62	4	;	;	PUNCT
taxlaw-2867	62	5	see	see	VERB
taxlaw-2867	62	6	diane	diane	PROPN
taxlaw-2867	62	7	m.	m.	PROPN
taxlaw-2867	62	8	ring	ring	NOUN
taxlaw-2867	62	9	,	,	PUNCT
taxlaw-2867	62	10	developing	develop	VERB
taxlaw-2867	62	11	countries	country	NOUN
taxlaw-2867	62	12	in	in	ADP
taxlaw-2867	62	13	an	an	DET
taxlaw-2867	62	14	age	age	NOUN
taxlaw-2867	62	15	of	of	ADP
taxlaw-2867	62	16	transparency	transparency	NOUN
taxlaw-2867	62	17	and	and	CCONJ
taxlaw-2867	62	18	disclosure	disclosure	NOUN
taxlaw-2867	62	19	,	,	PUNCT
taxlaw-2867	62	20	2016	2016	NUM
taxlaw-2867	62	21	byu	byu	PROPN
taxlaw-2867	62	22	l.	l.	PROPN
taxlaw-2867	62	23	rev	rev	PROPN
taxlaw-2867	62	24	1767	1767	NUM
taxlaw-2867	62	25	(	(	PUNCT
taxlaw-2867	62	26	2017	2017	NUM
taxlaw-2867	62	27	)	)	PUNCT
taxlaw-2867	62	28	.	.	PUNCT
taxlaw-2867	63	1	whether	whether	SCONJ
taxlaw-2867	63	2	the	the	DET
taxlaw-2867	63	3	inclusion	inclusion	NOUN
taxlaw-2867	63	4	of	of	ADP
taxlaw-2867	63	5	these	these	DET
taxlaw-2867	63	6	large	large	ADJ
taxlaw-2867	63	7	emerging	emerge	VERB
taxlaw-2867	63	8	countries	country	NOUN
taxlaw-2867	63	9	in	in	ADP
taxlaw-2867	63	10	fact	fact	NOUN
taxlaw-2867	63	11	enhances	enhance	VERB
taxlaw-2867	63	12	the	the	DET
taxlaw-2867	63	13	legitimacy	legitimacy	NOUN
taxlaw-2867	63	14	of	of	ADP
taxlaw-2867	63	15	the	the	DET
taxlaw-2867	63	16	project	project	NOUN
taxlaw-2867	63	17	remains	remain	VERB
taxlaw-2867	63	18	contested	contest	VERB
taxlaw-2867	63	19	.	.	PUNCT
taxlaw-2867	64	1	see	see	VERB
taxlaw-2867	64	2	,	,	PUNCT
taxlaw-2867	64	3	e.g.	e.g.	ADV
taxlaw-2867	64	4	,	,	PUNCT
taxlaw-2867	64	5	sissie	sissie	PROPN
taxlaw-2867	64	6	fung	fung	PROPN
taxlaw-2867	64	7	,	,	PUNCT
taxlaw-2867	64	8	the	the	DET
taxlaw-2867	64	9	questionable	questionable	ADJ
taxlaw-2867	64	10	legitimacy	legitimacy	NOUN
taxlaw-2867	64	11	of	of	ADP
taxlaw-2867	64	12	the	the	DET
taxlaw-2867	64	13	oecd	oecd	PROPN
taxlaw-2867	64	14	/	/	SYM
taxlaw-2867	64	15	g20	g20	PROPN
taxlaw-2867	64	16	beps	bep	NOUN
taxlaw-2867	64	17	project	project	NOUN
taxlaw-2867	64	18	,	,	PUNCT
taxlaw-2867	64	19	10	10	NUM
taxlaw-2867	64	20	erasmus	erasmus	PROPN
taxlaw-2867	64	21	l.	l.	PROPN
taxlaw-2867	64	22	rev	rev	PROPN
taxlaw-2867	64	23	.	.	PROPN
taxlaw-2867	64	24	76	76	NUM
taxlaw-2867	64	25	(	(	PUNCT
taxlaw-2867	64	26	2017	2017	NUM
taxlaw-2867	64	27	)	)	PUNCT
taxlaw-2867	64	28	.	.	PUNCT
taxlaw-2867	65	1	13	13	NUM
taxlaw-2867	65	2	see	see	VERB
taxlaw-2867	65	3	,	,	PUNCT
taxlaw-2867	65	4	e.g.	e.g.	ADV
taxlaw-2867	65	5	,	,	PUNCT
taxlaw-2867	65	6	andrew	andrew	PROPN
taxlaw-2867	65	7	p.	p.	PROPN
taxlaw-2867	65	8	morriss	morriss	PROPN
taxlaw-2867	65	9	&	&	CCONJ
taxlaw-2867	65	10	lotta	lotta	PROPN
taxlaw-2867	65	11	moberg	moberg	PROPN
taxlaw-2867	65	12	,	,	PUNCT
taxlaw-2867	65	13	cartelizing	cartelize	VERB
taxlaw-2867	65	14	taxes	taxis	NOUN
taxlaw-2867	65	15	:	:	PUNCT
taxlaw-2867	65	16	understanding	understand	VERB
taxlaw-2867	65	17	the	the	DET
taxlaw-2867	65	18	oecd	oecd	PROPN
taxlaw-2867	65	19	's	's	PART
taxlaw-2867	65	20	campaign	campaign	NOUN
taxlaw-2867	65	21	against	against	ADP
taxlaw-2867	65	22	“	"	PUNCT
taxlaw-2867	65	23	harmful	harmful	ADJ
taxlaw-2867	65	24	tax	tax	NOUN
taxlaw-2867	65	25	competition	competition	NOUN
taxlaw-2867	65	26	”	"	PUNCT
taxlaw-2867	65	27	,	,	PUNCT
taxlaw-2867	65	28	4	4	NUM
taxlaw-2867	65	29	colum	colum	NOUN
taxlaw-2867	65	30	.	.	PUNCT
taxlaw-2867	66	1	j.	j.	PROPN
taxlaw-2867	66	2	tax	tax	PROPN
taxlaw-2867	66	3	l.	l.	PROPN
taxlaw-2867	66	4	1	1	NUM
taxlaw-2867	66	5	,	,	PUNCT
taxlaw-2867	66	6	56	56	NUM
taxlaw-2867	66	7	(	(	PUNCT
taxlaw-2867	66	8	2012	2012	NUM
taxlaw-2867	66	9	-	-	SYM
taxlaw-2867	66	10	2013	2013	NUM
taxlaw-2867	66	11	)	)	PUNCT
taxlaw-2867	66	12	(	(	PUNCT
taxlaw-2867	66	13	“	"	PUNCT
taxlaw-2867	66	14	china	china	PROPN
taxlaw-2867	66	15	’s	’s	PART
taxlaw-2867	66	16	role	role	NOUN
taxlaw-2867	66	17	will	will	AUX
taxlaw-2867	66	18	be	be	AUX
taxlaw-2867	66	19	critical	critical	ADJ
taxlaw-2867	66	20	in	in	ADP
taxlaw-2867	66	21	the	the	DET
taxlaw-2867	66	22	future	future	NOUN
taxlaw-2867	66	23	…	…	PUNCT
taxlaw-2867	66	24	since	since	SCONJ
taxlaw-2867	66	25	china	china	PROPN
taxlaw-2867	66	26	's	's	PART
taxlaw-2867	66	27	interests	interest	NOUN
taxlaw-2867	66	28	in	in	ADP
taxlaw-2867	66	29	international	international	ADJ
taxlaw-2867	66	30	finance	finance	NOUN
taxlaw-2867	66	31	differ	differ	VERB
taxlaw-2867	66	32	significantly	significantly	ADV
taxlaw-2867	66	33	from	from	ADP
taxlaw-2867	66	34	oecd	oecd	PROPN
taxlaw-2867	66	35	members	member	NOUN
taxlaw-2867	66	36	’	’	PART
taxlaw-2867	66	37	interests	interest	NOUN
taxlaw-2867	66	38	.	.	PUNCT
taxlaw-2867	66	39	”	"	PUNCT
taxlaw-2867	66	40	)	)	PUNCT
taxlaw-2867	66	41	;	;	PUNCT
taxlaw-2867	66	42	thomas	thomas	PROPN
taxlaw-2867	66	43	ecker	ecker	PROPN
taxlaw-2867	66	44	&	&	CCONJ
taxlaw-2867	66	45	jieyin	jieyin	PROPN
taxlaw-2867	66	46	tang	tang	PROPN
taxlaw-2867	66	47	,	,	PUNCT
taxlaw-2867	66	48	business	business	NOUN
taxlaw-2867	66	49	profits	profit	NOUN
taxlaw-2867	66	50	(	(	PUNCT
taxlaw-2867	66	51	articles	article	NOUN
taxlaw-2867	66	52	5	5	NUM
taxlaw-2867	66	53	,	,	PUNCT
taxlaw-2867	66	54	6	6	NUM
taxlaw-2867	66	55	,	,	PUNCT
taxlaw-2867	66	56	7	7	NUM
taxlaw-2867	66	57	,	,	PUNCT
taxlaw-2867	66	58	8	8	NUM
taxlaw-2867	66	59	,	,	PUNCT
taxlaw-2867	66	60	9	9	NUM
taxlaw-2867	66	61	,	,	PUNCT
taxlaw-2867	66	62	and	and	CCONJ
taxlaw-2867	66	63	14	14	NUM
taxlaw-2867	66	64	oecd	oecd	NOUN
taxlaw-2867	66	65	)	)	PUNCT
taxlaw-2867	66	66	,	,	PUNCT
taxlaw-2867	66	67	in	in	ADP
taxlaw-2867	66	68	europe	europe	PROPN
taxlaw-2867	66	69	-	-	PUNCT
taxlaw-2867	66	70	china	china	PROPN
taxlaw-2867	66	71	tax	tax	NOUN
taxlaw-2867	66	72	treaties	treaty	NOUN
taxlaw-2867	66	73	78	78	NUM
taxlaw-2867	66	74	(	(	PUNCT
taxlaw-2867	66	75	michael	michael	PROPN
taxlaw-2867	66	76	lang	lang	PROPN
taxlaw-2867	66	77	,	,	PUNCT
taxlaw-2867	66	78	jianwen	jianwen	PROPN
taxlaw-2867	66	79	liu	liu	PROPN
taxlaw-2867	66	80	&	&	CCONJ
taxlaw-2867	66	81	gongliang	gongliang	PROPN
taxlaw-2867	66	82	tang	tang	PROPN
taxlaw-2867	66	83	eds	eds	PROPN
taxlaw-2867	66	84	.	.	PROPN
taxlaw-2867	66	85	,	,	PUNCT
taxlaw-2867	66	86	2010	2010	NUM
taxlaw-2867	66	87	)	)	PUNCT
taxlaw-2867	66	88	(	(	PUNCT
taxlaw-2867	66	89	“	"	PUNCT
taxlaw-2867	66	90	[	[	X
taxlaw-2867	66	91	o]wing	o]we	VERB
taxlaw-2867	66	92	to	to	ADP
taxlaw-2867	66	93	its	its	PRON
taxlaw-2867	66	94	increasing	increase	VERB
taxlaw-2867	66	95	importance	importance	NOUN
taxlaw-2867	66	96	in	in	ADP
taxlaw-2867	66	97	the	the	DET
taxlaw-2867	66	98	world	world	NOUN
taxlaw-2867	66	99	economy	economy	NOUN
taxlaw-2867	66	100	and	and	CCONJ
taxlaw-2867	66	101	the	the	DET
taxlaw-2867	66	102	growing	grow	VERB
taxlaw-2867	66	103	sophistication	sophistication	NOUN
taxlaw-2867	66	104	of	of	ADP
taxlaw-2867	66	105	the	the	DET
taxlaw-2867	66	106	chinese	chinese	ADJ
taxlaw-2867	66	107	tax	tax	NOUN
taxlaw-2867	66	108	system	system	NOUN
taxlaw-2867	66	109	,	,	PUNCT
taxlaw-2867	66	110	china	china	PROPN
taxlaw-2867	66	111	will	will	AUX
taxlaw-2867	66	112	also	also	ADV
taxlaw-2867	66	113	likely	likely	ADV
taxlaw-2867	66	114	play	play	VERB
taxlaw-2867	66	115	an	an	DET
taxlaw-2867	66	116	important	important	ADJ
taxlaw-2867	66	117	role	role	NOUN
taxlaw-2867	66	118	in	in	ADP
taxlaw-2867	66	119	shaping	shape	VERB
taxlaw-2867	66	120	international	international	ADJ
taxlaw-2867	66	121	tax	tax	NOUN
taxlaw-2867	66	122	norms	norm	NOUN
taxlaw-2867	66	123	in	in	ADP
taxlaw-2867	66	124	the	the	DET
taxlaw-2867	66	125	next	next	ADJ
taxlaw-2867	66	126	century	century	NOUN
taxlaw-2867	66	127	.	.	PUNCT
taxlaw-2867	66	128	”	"	PUNCT
taxlaw-2867	66	129	)	)	PUNCT
taxlaw-2867	66	130	.	.	PUNCT
taxlaw-2867	67	1	14	14	NUM
taxlaw-2867	67	2	jinyan	jinyan	PROPN
taxlaw-2867	67	3	li	li	PROPN
taxlaw-2867	67	4	,	,	PUNCT
taxlaw-2867	67	5	china	china	PROPN
taxlaw-2867	67	6	and	and	CCONJ
taxlaw-2867	67	7	beps	bep	NOUN
taxlaw-2867	67	8	:	:	PUNCT
taxlaw-2867	67	9	from	from	ADP
taxlaw-2867	67	10	norm	norm	NOUN
taxlaw-2867	67	11	-	-	PUNCT
taxlaw-2867	67	12	taker	taker	NOUN
taxlaw-2867	67	13	to	to	ADP
taxlaw-2867	67	14	norm	norm	NOUN
taxlaw-2867	67	15	-	-	PUNCT
taxlaw-2867	67	16	shaker	shaker	NOUN
taxlaw-2867	67	17	(	(	PUNCT
taxlaw-2867	67	18	osgoode	osgoode	ADJ
taxlaw-2867	67	19	legal	legal	ADJ
taxlaw-2867	67	20	stud	stud	NOUN
taxlaw-2867	67	21	.	.	PUNCT
taxlaw-2867	67	22	,	,	PUNCT
taxlaw-2867	67	23	research	research	NOUN
taxlaw-2867	67	24	paper	paper	NOUN
taxlaw-2867	67	25	series	series	NOUN
taxlaw-2867	67	26	126	126	NUM
taxlaw-2867	67	27	,	,	PUNCT
taxlaw-2867	67	28	2016	2016	NUM
taxlaw-2867	67	29	)	)	PUNCT
taxlaw-2867	67	30	,	,	PUNCT
taxlaw-2867	67	31	http://digitalcommons.osgoode.yorku.ca/cgi/viewcontent.cgi?article=1121&context=olsrps	http://digitalcommons.osgoode.yorku.ca/cgi/viewcontent.cgi?article=1121&context=olsrps	X
taxlaw-2867	67	32	[	[	X
taxlaw-2867	67	33	https://perma.cc/q52a-7fgp	https://perma.cc/q52a-7fgp	X
taxlaw-2867	67	34	]	]	X
taxlaw-2867	67	35	.	.	PUNCT
taxlaw-2867	67	36	15	15	NUM
taxlaw-2867	67	37	reuven	reuven	PROPN
taxlaw-2867	67	38	s.	s.	PROPN
taxlaw-2867	67	39	avi	avi	PROPN
taxlaw-2867	67	40	-	-	PUNCT
taxlaw-2867	67	41	yonah	yonah	PROPN
taxlaw-2867	67	42	&	&	CCONJ
taxlaw-2867	67	43	haiyan	haiyan	PROPN
taxlaw-2867	67	44	xu	xu	PROPN
taxlaw-2867	67	45	,	,	PUNCT
taxlaw-2867	67	46	china	china	PROPN
taxlaw-2867	67	47	and	and	CCONJ
taxlaw-2867	67	48	the	the	DET
taxlaw-2867	67	49	future	future	NOUN
taxlaw-2867	67	50	of	of	ADP
taxlaw-2867	67	51	the	the	DET
taxlaw-2867	67	52	international	international	ADJ
taxlaw-2867	67	53	tax	tax	NOUN
taxlaw-2867	67	54	regime	regime	NOUN
taxlaw-2867	67	55	(	(	PUNCT
taxlaw-2867	67	56	law	law	NOUN
taxlaw-2867	67	57	&	&	CCONJ
taxlaw-2867	67	58	economics	economics	PROPN
taxlaw-2867	67	59	working	working	PROPN
taxlaw-2867	67	60	papers	paper	NOUN
taxlaw-2867	67	61	140	140	NUM
taxlaw-2867	67	62	,	,	PUNCT
taxlaw-2867	67	63	2017	2017	NUM
taxlaw-2867	67	64	)	)	PUNCT
taxlaw-2867	67	65	,	,	PUNCT
taxlaw-2867	67	66	http://repository.law.umich.edu/law_econ_current/140	http://repository.law.umich.edu/law_econ_current/140	PROPN
taxlaw-2867	68	1	[	[	X
taxlaw-2867	68	2	https://perma.cc/8833-8e5b	https://perma.cc/8833-8e5b	X
taxlaw-2867	68	3	]	]	X
taxlaw-2867	68	4	.	.	PUNCT
taxlaw-2867	69	1	16	16	NUM
taxlaw-2867	69	2	li	li	PROPN
taxlaw-2867	69	3	,	,	PUNCT
taxlaw-2867	69	4	supra	supra	PROPN
taxlaw-2867	69	5	note	note	PROPN
taxlaw-2867	69	6	14	14	NUM
taxlaw-2867	69	7	.	.	PUNCT
taxlaw-2867	69	8	17	17	NUM
taxlaw-2867	69	9	see	see	VERB
taxlaw-2867	69	10	,	,	PUNCT
taxlaw-2867	69	11	e.g.	e.g.	ADV
taxlaw-2867	69	12	,	,	PUNCT
taxlaw-2867	69	13	ring	ring	NOUN
taxlaw-2867	69	14	,	,	PUNCT
taxlaw-2867	69	15	supra	supra	PROPN
taxlaw-2867	69	16	note	note	NOUN
taxlaw-2867	69	17	12	12	NUM
taxlaw-2867	69	18	,	,	PUNCT
taxlaw-2867	69	19	at	at	ADP
taxlaw-2867	69	20	1793	1793	NUM
taxlaw-2867	69	21	.	.	PUNCT
taxlaw-2867	70	1	2018	2018	NUM
taxlaw-2867	70	2	]	]	PUNCT
taxlaw-2867	70	3	81	81	NUM
taxlaw-2867	70	4	chinese	chinese	ADJ
taxlaw-2867	70	5	state	state	NOUN
taxlaw-2867	70	6	capitalism	capitalism	NOUN
taxlaw-2867	70	7	and	and	CCONJ
taxlaw-2867	70	8	the	the	DET
taxlaw-2867	70	9	international	international	ADJ
taxlaw-2867	70	10	tax	tax	NOUN
taxlaw-2867	70	11	regime	regime	NOUN
taxlaw-2867	70	12	potentially	potentially	ADV
taxlaw-2867	70	13	“	"	PUNCT
taxlaw-2867	70	14	break	break	VERB
taxlaw-2867	70	15	the	the	DET
taxlaw-2867	70	16	dominance	dominance	NOUN
taxlaw-2867	70	17	of	of	ADP
taxlaw-2867	70	18	the	the	DET
taxlaw-2867	70	19	oecd	oecd	PROPN
taxlaw-2867	70	20	in	in	ADP
taxlaw-2867	70	21	the	the	DET
taxlaw-2867	70	22	international	international	ADJ
taxlaw-2867	70	23	tax	tax	NOUN
taxlaw-2867	70	24	regime	regime	NOUN
taxlaw-2867	70	25	.	.	PUNCT
taxlaw-2867	71	1	”18	”18	NOUN
taxlaw-2867	71	2	in	in	ADP
taxlaw-2867	71	3	short	short	ADJ
taxlaw-2867	71	4	,	,	PUNCT
taxlaw-2867	71	5	while	while	SCONJ
taxlaw-2867	71	6	many	many	ADJ
taxlaw-2867	71	7	debates	debate	NOUN
taxlaw-2867	71	8	remain	remain	VERB
taxlaw-2867	71	9	as	as	ADP
taxlaw-2867	71	10	to	to	ADP
taxlaw-2867	71	11	the	the	DET
taxlaw-2867	71	12	future	future	NOUN
taxlaw-2867	71	13	of	of	ADP
taxlaw-2867	71	14	the	the	DET
taxlaw-2867	71	15	international	international	ADJ
taxlaw-2867	71	16	tax	tax	NOUN
taxlaw-2867	71	17	regime	regime	NOUN
taxlaw-2867	71	18	,	,	PUNCT
taxlaw-2867	71	19	it	it	PRON
taxlaw-2867	71	20	appears	appear	VERB
taxlaw-2867	71	21	that	that	SCONJ
taxlaw-2867	71	22	china	china	PROPN
taxlaw-2867	71	23	will	will	AUX
taxlaw-2867	71	24	certainly	certainly	ADV
taxlaw-2867	71	25	play	play	VERB
taxlaw-2867	71	26	a	a	DET
taxlaw-2867	71	27	significant	significant	ADJ
taxlaw-2867	71	28	role	role	NOUN
taxlaw-2867	71	29	.	.	PUNCT
taxlaw-2867	72	1	however	however	ADV
taxlaw-2867	72	2	,	,	PUNCT
taxlaw-2867	72	3	the	the	DET
taxlaw-2867	72	4	existing	exist	VERB
taxlaw-2867	72	5	literature	literature	NOUN
taxlaw-2867	72	6	on	on	ADP
taxlaw-2867	72	7	china	china	PROPN
taxlaw-2867	72	8	and	and	CCONJ
taxlaw-2867	72	9	the	the	DET
taxlaw-2867	72	10	international	international	ADJ
taxlaw-2867	72	11	tax	tax	NOUN
taxlaw-2867	72	12	regime	regime	NOUN
taxlaw-2867	72	13	offers	offer	VERB
taxlaw-2867	72	14	limited	limited	ADJ
taxlaw-2867	72	15	insight	insight	NOUN
taxlaw-2867	72	16	into	into	ADP
taxlaw-2867	72	17	the	the	DET
taxlaw-2867	72	18	types	type	NOUN
taxlaw-2867	72	19	of	of	ADP
taxlaw-2867	72	20	reforms	reform	NOUN
taxlaw-2867	72	21	chinese	chinese	ADJ
taxlaw-2867	72	22	policy	policy	NOUN
taxlaw-2867	72	23	-	-	PUNCT
taxlaw-2867	72	24	makers	maker	NOUN
taxlaw-2867	72	25	may	may	AUX
taxlaw-2867	72	26	seek	seek	VERB
taxlaw-2867	72	27	.	.	PUNCT
taxlaw-2867	73	1	extensive	extensive	ADJ
taxlaw-2867	73	2	scholarly	scholarly	ADJ
taxlaw-2867	73	3	literature	literature	NOUN
taxlaw-2867	73	4	exists	exist	VERB
taxlaw-2867	73	5	on	on	ADP
taxlaw-2867	73	6	the	the	DET
taxlaw-2867	73	7	divergent	divergent	ADJ
taxlaw-2867	73	8	international	international	ADJ
taxlaw-2867	73	9	tax	tax	NOUN
taxlaw-2867	73	10	preferences	preference	NOUN
taxlaw-2867	73	11	between	between	ADP
taxlaw-2867	73	12	developed	developed	ADJ
taxlaw-2867	73	13	and	and	CCONJ
taxlaw-2867	73	14	developing	develop	VERB
taxlaw-2867	73	15	countries	country	NOUN
taxlaw-2867	73	16	—	—	PUNCT
taxlaw-2867	73	17	preferences	preference	NOUN
taxlaw-2867	73	18	illustrated	illustrate	VERB
taxlaw-2867	73	19	in	in	ADP
taxlaw-2867	73	20	part	part	NOUN
taxlaw-2867	73	21	by	by	ADP
taxlaw-2867	73	22	the	the	DET
taxlaw-2867	73	23	oecd	oecd	PROPN
taxlaw-2867	73	24	and	and	CCONJ
taxlaw-2867	73	25	un	un	PROPN
taxlaw-2867	73	26	model	model	PROPN
taxlaw-2867	73	27	tax	tax	NOUN
taxlaw-2867	73	28	treaties	treaty	NOUN
taxlaw-2867	73	29	respectively.19	respectively.19	VERB
taxlaw-2867	73	30	however	however	ADV
taxlaw-2867	73	31	,	,	PUNCT
taxlaw-2867	73	32	international	international	ADJ
taxlaw-2867	73	33	tax	tax	NOUN
taxlaw-2867	73	34	scholars	scholar	NOUN
taxlaw-2867	73	35	have	have	AUX
taxlaw-2867	73	36	almost	almost	ADV
taxlaw-2867	73	37	completely	completely	ADV
taxlaw-2867	73	38	ignored	ignore	VERB
taxlaw-2867	73	39	the	the	DET
taxlaw-2867	73	40	ways	way	NOUN
taxlaw-2867	73	41	in	in	ADP
taxlaw-2867	73	42	which	which	PRON
taxlaw-2867	73	43	china	china	PROPN
taxlaw-2867	73	44	’s	’s	PART
taxlaw-2867	73	45	unique	unique	ADJ
taxlaw-2867	73	46	system	system	NOUN
taxlaw-2867	73	47	of	of	ADP
taxlaw-2867	73	48	state	state	NOUN
taxlaw-2867	73	49	capitalism	capitalism	NOUN
taxlaw-2867	73	50	may	may	AUX
taxlaw-2867	73	51	influence	influence	VERB
taxlaw-2867	73	52	its	its	PRON
taxlaw-2867	73	53	international	international	ADJ
taxlaw-2867	73	54	tax	tax	NOUN
taxlaw-2867	73	55	policy.20	policy.20	NOUN
taxlaw-2867	73	56	in	in	ADP
taxlaw-2867	73	57	fact	fact	NOUN
taxlaw-2867	73	58	,	,	PUNCT
taxlaw-2867	73	59	wei	wei	PROPN
taxlaw-2867	73	60	cui	cui	PROPN
taxlaw-2867	73	61	and	and	CCONJ
taxlaw-2867	73	62	ji	ji	PROPN
taxlaw-2867	73	63	li	li	PROPN
taxlaw-2867	73	64	appear	appear	VERB
taxlaw-2867	73	65	to	to	PART
taxlaw-2867	73	66	be	be	AUX
taxlaw-2867	73	67	the	the	DET
taxlaw-2867	73	68	only	only	ADJ
taxlaw-2867	73	69	english	english	ADJ
taxlaw-2867	73	70	-	-	PUNCT
taxlaw-2867	73	71	language	language	NOUN
taxlaw-2867	73	72	scholars	scholar	NOUN
taxlaw-2867	73	73	to	to	PART
taxlaw-2867	73	74	have	have	AUX
taxlaw-2867	73	75	considered	consider	VERB
taxlaw-2867	73	76	the	the	DET
taxlaw-2867	73	77	complex	complex	ADJ
taxlaw-2867	73	78	relationship	relationship	NOUN
taxlaw-2867	73	79	between	between	ADP
taxlaw-2867	73	80	chinese	chinese	ADJ
taxlaw-2867	73	81	state	state	NOUN
taxlaw-2867	73	82	-	-	PUNCT
taxlaw-2867	73	83	owned	own	VERB
taxlaw-2867	73	84	enterprises	enterprise	NOUN
taxlaw-2867	73	85	(	(	PUNCT
taxlaw-2867	73	86	soes	soe	NOUN
taxlaw-2867	73	87	)	)	PUNCT
taxlaw-2867	73	88	and	and	CCONJ
taxlaw-2867	73	89	chinese	chinese	ADJ
taxlaw-2867	73	90	international	international	ADJ
taxlaw-2867	73	91	income	income	NOUN
taxlaw-2867	73	92	taxation	taxation	NOUN
taxlaw-2867	73	93	.	.	PUNCT
taxlaw-2867	74	1	yet	yet	ADV
taxlaw-2867	74	2	,	,	PUNCT
taxlaw-2867	74	3	cui	cui	PROPN
taxlaw-2867	74	4	’s	’s	PART
taxlaw-2867	74	5	work	work	NOUN
taxlaw-2867	74	6	has	have	AUX
taxlaw-2867	74	7	focused	focus	VERB
taxlaw-2867	74	8	primarily	primarily	ADV
taxlaw-2867	74	9	on	on	ADP
taxlaw-2867	74	10	assessing	assess	VERB
taxlaw-2867	74	11	competing	compete	VERB
taxlaw-2867	74	12	theoretical	theoretical	ADJ
taxlaw-2867	74	13	justifications	justification	NOUN
taxlaw-2867	74	14	for	for	ADP
taxlaw-2867	74	15	taxing	tax	VERB
taxlaw-2867	74	16	soes	soe	NOUN
taxlaw-2867	74	17	and	and	CCONJ
taxlaw-2867	74	18	li	li	PROPN
taxlaw-2867	74	19	’s	’s	X
taxlaw-2867	74	20	on	on	ADP
taxlaw-2867	74	21	empirical	empirical	ADJ
taxlaw-2867	74	22	questions	question	NOUN
taxlaw-2867	74	23	regarding	regard	VERB
taxlaw-2867	74	24	their	their	PRON
taxlaw-2867	74	25	tax	tax	NOUN
taxlaw-2867	74	26	compliance.21	compliance.21	NOUN
taxlaw-2867	74	27	as	as	ADP
taxlaw-2867	74	28	a	a	DET
taxlaw-2867	74	29	result	result	NOUN
taxlaw-2867	74	30	,	,	PUNCT
taxlaw-2867	74	31	foundational	foundational	ADJ
taxlaw-2867	74	32	matters	matter	NOUN
taxlaw-2867	74	33	remain	remain	VERB
taxlaw-2867	74	34	unresolved	unresolved	ADJ
taxlaw-2867	74	35	,	,	PUNCT
taxlaw-2867	74	36	including	include	VERB
taxlaw-2867	74	37	“	"	PUNCT
taxlaw-2867	74	38	the	the	DET
taxlaw-2867	74	39	objectives	objective	NOUN
taxlaw-2867	74	40	of	of	ADP
taxlaw-2867	74	41	international	international	ADJ
taxlaw-2867	74	42	tax	tax	NOUN
taxlaw-2867	74	43	policy	policy	NOUN
taxlaw-2867	74	44	”	"	PUNCT
taxlaw-2867	74	45	for	for	ADP
taxlaw-2867	74	46	“	"	PUNCT
taxlaw-2867	74	47	countries	country	NOUN
taxlaw-2867	74	48	that	that	PRON
taxlaw-2867	74	49	are	be	AUX
taxlaw-2867	74	50	home	home	NOUN
taxlaw-2867	74	51	to	to	ADP
taxlaw-2867	74	52	many	many	ADJ
taxlaw-2867	74	53	soe	soe	ADJ
taxlaw-2867	74	54	multinationals	multinational	NOUN
taxlaw-2867	74	55	.	.	PUNCT
taxlaw-2867	75	1	”22	”22	PROPN
taxlaw-2867	75	2	existing	exist	VERB
taxlaw-2867	75	3	scholarship	scholarship	NOUN
taxlaw-2867	75	4	on	on	ADP
taxlaw-2867	75	5	the	the	DET
taxlaw-2867	75	6	implications	implication	NOUN
taxlaw-2867	75	7	of	of	ADP
taxlaw-2867	75	8	chinese	chinese	ADJ
taxlaw-2867	75	9	state	state	NOUN
taxlaw-2867	75	10	capitalism	capitalism	NOUN
taxlaw-2867	75	11	for	for	ADP
taxlaw-2867	75	12	u.s	u.s	PROPN
taxlaw-2867	75	13	.	.	PROPN
taxlaw-2867	75	14	law	law	NOUN
taxlaw-2867	75	15	has	have	AUX
taxlaw-2867	75	16	likewise	likewise	ADV
taxlaw-2867	75	17	failed	fail	VERB
taxlaw-2867	75	18	to	to	PART
taxlaw-2867	75	19	consider	consider	VERB
taxlaw-2867	75	20	the	the	DET
taxlaw-2867	75	21	implications	implication	NOUN
taxlaw-2867	75	22	of	of	ADP
taxlaw-2867	75	23	soes	soe	NOUN
taxlaw-2867	75	24	for	for	ADP
taxlaw-2867	75	25	international	international	ADJ
taxlaw-2867	75	26	income	income	NOUN
taxlaw-2867	75	27	taxation.23	taxation.23	NOUN
taxlaw-2867	75	28	this	this	DET
taxlaw-2867	75	29	gap	gap	NOUN
taxlaw-2867	75	30	in	in	ADP
taxlaw-2867	75	31	the	the	DET
taxlaw-2867	75	32	international	international	ADJ
taxlaw-2867	75	33	tax	tax	NOUN
taxlaw-2867	75	34	literature	literature	NOUN
taxlaw-2867	75	35	is	be	AUX
taxlaw-2867	75	36	particularly	particularly	ADV
taxlaw-2867	75	37	jarring	jar	VERB
taxlaw-2867	75	38	in	in	ADP
taxlaw-2867	75	39	light	light	NOUN
taxlaw-2867	75	40	of	of	ADP
taxlaw-2867	75	41	the	the	DET
taxlaw-2867	75	42	fact	fact	NOUN
taxlaw-2867	75	43	that	that	SCONJ
taxlaw-2867	75	44	the	the	DET
taxlaw-2867	75	45	dramatic	dramatic	ADJ
taxlaw-2867	75	46	growth	growth	NOUN
taxlaw-2867	75	47	in	in	ADP
taxlaw-2867	75	48	chinese	chinese	ADJ
taxlaw-2867	75	49	outbound	outbound	NOUN
taxlaw-2867	75	50	investment	investment	NOUN
taxlaw-2867	75	51	over	over	ADP
taxlaw-2867	75	52	the	the	DET
taxlaw-2867	75	53	past	past	ADJ
taxlaw-2867	75	54	two	two	NUM
taxlaw-2867	75	55	decades	decade	NOUN
taxlaw-2867	75	56	has	have	AUX
taxlaw-2867	75	57	been	be	AUX
taxlaw-2867	75	58	dominated	dominate	VERB
taxlaw-2867	75	59	by	by	ADP
taxlaw-2867	75	60	soes.24	soes.24	NOUN
taxlaw-2867	75	61	recent	recent	ADJ
taxlaw-2867	75	62	policies	policy	NOUN
taxlaw-2867	75	63	,	,	PUNCT
taxlaw-2867	75	64	including	include	VERB
taxlaw-2867	75	65	the	the	DET
taxlaw-2867	75	66	belt	belt	NOUN
taxlaw-2867	75	67	and	and	CCONJ
taxlaw-2867	75	68	road	road	NOUN
taxlaw-2867	75	69	initiative	initiative	NOUN
taxlaw-2867	75	70	and	and	CCONJ
taxlaw-2867	75	71	a	a	DET
taxlaw-2867	75	72	2017	2017	NUM
taxlaw-2867	75	73	crackdown	crackdown	NOUN
taxlaw-2867	75	74	on	on	ADP
taxlaw-2867	75	75	private	private	ADJ
taxlaw-2867	75	76	-	-	PUNCT
taxlaw-2867	75	77	sector	sector	NOUN
taxlaw-2867	75	78	outbound	outbound	NOUN
taxlaw-2867	75	79	investment	investment	NOUN
taxlaw-2867	75	80	,	,	PUNCT
taxlaw-2867	75	81	suggest	suggest	VERB
taxlaw-2867	75	82	the	the	DET
taxlaw-2867	75	83	chinese	chinese	ADJ
taxlaw-2867	75	84	government	government	NOUN
taxlaw-2867	75	85	intends	intend	VERB
taxlaw-2867	75	86	for	for	SCONJ
taxlaw-2867	75	87	soes	soe	NOUN
taxlaw-2867	75	88	to	to	PART
taxlaw-2867	75	89	maintain	maintain	VERB
taxlaw-2867	75	90	18	18	NUM
taxlaw-2867	75	91	yariv	yariv	ADJ
taxlaw-2867	75	92	brauner	brauner	NOUN
taxlaw-2867	75	93	&	&	CCONJ
taxlaw-2867	75	94	pasquale	pasquale	PROPN
taxlaw-2867	75	95	pistone	pistone	PROPN
taxlaw-2867	75	96	,	,	PUNCT
taxlaw-2867	75	97	the	the	DET
taxlaw-2867	75	98	brics	bric	NOUN
taxlaw-2867	75	99	and	and	CCONJ
taxlaw-2867	75	100	the	the	DET
taxlaw-2867	75	101	future	future	NOUN
taxlaw-2867	75	102	of	of	ADP
taxlaw-2867	75	103	international	international	ADJ
taxlaw-2867	75	104	taxation	taxation	NOUN
taxlaw-2867	75	105	,	,	PUNCT
taxlaw-2867	75	106	in	in	ADP
taxlaw-2867	75	107	brics	bric	NOUN
taxlaw-2867	75	108	and	and	CCONJ
taxlaw-2867	75	109	the	the	DET
taxlaw-2867	75	110	emergence	emergence	NOUN
taxlaw-2867	75	111	of	of	ADP
taxlaw-2867	75	112	international	international	ADJ
taxlaw-2867	75	113	tax	tax	NOUN
taxlaw-2867	75	114	coordination	coordination	NOUN
taxlaw-2867	75	115	,	,	PUNCT
taxlaw-2867	75	116	supra	supra	PROPN
taxlaw-2867	75	117	note	note	NOUN
taxlaw-2867	75	118	12	12	NUM
taxlaw-2867	75	119	,	,	PUNCT
taxlaw-2867	75	120	at	at	ADP
taxlaw-2867	75	121	517	517	NUM
taxlaw-2867	75	122	;	;	PUNCT
taxlaw-2867	75	123	yariv	yariv	NOUN
taxlaw-2867	75	124	brauner	brauner	NOUN
taxlaw-2867	75	125	,	,	PUNCT
taxlaw-2867	75	126	treaties	treaty	NOUN
taxlaw-2867	75	127	in	in	ADP
taxlaw-2867	75	128	the	the	DET
taxlaw-2867	75	129	aftermath	aftermath	NOUN
taxlaw-2867	75	130	of	of	ADP
taxlaw-2867	75	131	beps	bep	NOUN
taxlaw-2867	75	132	,	,	PUNCT
taxlaw-2867	75	133	41	41	NUM
taxlaw-2867	75	134	brook	brook	NOUN
taxlaw-2867	75	135	.	.	PUNCT
taxlaw-2867	76	1	j.	j.	PROPN
taxlaw-2867	76	2	int'l	int'l	PROPN
taxlaw-2867	76	3	l.	l.	PROPN
taxlaw-2867	76	4	973	973	NUM
taxlaw-2867	76	5	,	,	PUNCT
taxlaw-2867	76	6	1026	1026	NUM
taxlaw-2867	76	7	(	(	PUNCT
taxlaw-2867	76	8	2016	2016	NUM
taxlaw-2867	76	9	)	)	PUNCT
taxlaw-2867	76	10	.	.	PUNCT
taxlaw-2867	77	1	19	19	NUM
taxlaw-2867	77	2	see	see	VERB
taxlaw-2867	77	3	infra	infra	NOUN
taxlaw-2867	77	4	text	text	NOUN
taxlaw-2867	77	5	accompanying	accompany	VERB
taxlaw-2867	77	6	notes	note	NOUN
taxlaw-2867	77	7	51	51	NUM
taxlaw-2867	77	8	-	-	SYM
taxlaw-2867	77	9	57	57	NUM
taxlaw-2867	77	10	;	;	PUNCT
taxlaw-2867	77	11	reuven	reuven	PROPN
taxlaw-2867	77	12	s.	s.	PROPN
taxlaw-2867	77	13	avi	avi	PROPN
taxlaw-2867	77	14	-	-	PUNCT
taxlaw-2867	77	15	yonah	yonah	PROPN
taxlaw-2867	77	16	,	,	PUNCT
taxlaw-2867	77	17	omri	omri	PROPN
taxlaw-2867	77	18	marian	marian	PROPN
taxlaw-2867	77	19	&	&	CCONJ
taxlaw-2867	77	20	nicola	nicola	PROPN
taxlaw-2867	77	21	sartori	sartori	PROPN
taxlaw-2867	77	22	,	,	PUNCT
taxlaw-2867	77	23	global	global	ADJ
taxlaw-2867	77	24	perspectives	perspective	NOUN
taxlaw-2867	77	25	on	on	ADP
taxlaw-2867	77	26	income	income	NOUN
taxlaw-2867	77	27	taxation	taxation	NOUN
taxlaw-2867	77	28	law	law	NOUN
taxlaw-2867	77	29	166	166	NUM
taxlaw-2867	77	30	(	(	PUNCT
taxlaw-2867	77	31	2010	2010	NUM
taxlaw-2867	77	32	)	)	PUNCT
taxlaw-2867	77	33	;	;	PUNCT
taxlaw-2867	77	34	donald	donald	PROPN
taxlaw-2867	77	35	.	.	PROPN
taxlaw-2867	77	36	r.	r.	PROPN
taxlaw-2867	77	37	whittaker	whittaker	PROPN
taxlaw-2867	77	38	,	,	PUNCT
taxlaw-2867	77	39	an	an	DET
taxlaw-2867	77	40	examination	examination	NOUN
taxlaw-2867	77	41	of	of	ADP
taxlaw-2867	77	42	the	the	DET
taxlaw-2867	77	43	o.e.c.d	o.e.c.d	PROPN
taxlaw-2867	77	44	.	.	PROPN
taxlaw-2867	78	1	and	and	CCONJ
taxlaw-2867	78	2	u.n	u.n	PROPN
taxlaw-2867	78	3	.	.	PROPN
taxlaw-2867	78	4	model	model	NOUN
taxlaw-2867	78	5	tax	tax	NOUN
taxlaw-2867	78	6	treaties	treaty	NOUN
taxlaw-2867	78	7	:	:	PUNCT
taxlaw-2867	78	8	history	history	NOUN
taxlaw-2867	78	9	,	,	PUNCT
taxlaw-2867	78	10	provisions	provision	NOUN
taxlaw-2867	78	11	and	and	CCONJ
taxlaw-2867	78	12	application	application	NOUN
taxlaw-2867	78	13	to	to	ADP
taxlaw-2867	78	14	u.s	u.s	PROPN
taxlaw-2867	78	15	.	.	PROPN
taxlaw-2867	78	16	foreign	foreign	ADJ
taxlaw-2867	78	17	policy	policy	NOUN
taxlaw-2867	78	18	,	,	PUNCT
taxlaw-2867	78	19	8	8	NUM
taxlaw-2867	78	20	n.c	n.c	PROPN
taxlaw-2867	78	21	.	.	PROPN
taxlaw-2867	78	22	j.	j.	PROPN
taxlaw-2867	78	23	int'l	int'l	PROPN
taxlaw-2867	78	24	l.	l.	PROPN
taxlaw-2867	78	25	&	&	CCONJ
taxlaw-2867	78	26	com	com	PROPN
taxlaw-2867	78	27	.	.	PUNCT
taxlaw-2867	78	28	reg	reg	PROPN
taxlaw-2867	78	29	.	.	PROPN
taxlaw-2867	79	1	39	39	NUM
taxlaw-2867	79	2	(	(	PUNCT
taxlaw-2867	79	3	1982	1982	NUM
taxlaw-2867	79	4	)	)	PUNCT
taxlaw-2867	79	5	.	.	PUNCT
taxlaw-2867	80	1	20	20	NUM
taxlaw-2867	80	2	see	see	VERB
taxlaw-2867	80	3	generally	generally	ADV
taxlaw-2867	80	4	kelle	kelle	PROPN
taxlaw-2867	80	5	s.	s.	PROPN
taxlaw-2867	80	6	tsai	tsai	PROPN
taxlaw-2867	80	7	&	&	CCONJ
taxlaw-2867	80	8	barry	barry	PROPN
taxlaw-2867	80	9	naughton	naughton	PROPN
taxlaw-2867	80	10	,	,	PUNCT
taxlaw-2867	80	11	state	state	NOUN
taxlaw-2867	80	12	capitalism	capitalism	NOUN
taxlaw-2867	80	13	and	and	CCONJ
taxlaw-2867	80	14	the	the	DET
taxlaw-2867	80	15	chinese	chinese	ADJ
taxlaw-2867	80	16	economic	economic	ADJ
taxlaw-2867	80	17	miracle	miracle	NOUN
taxlaw-2867	80	18	,	,	PUNCT
taxlaw-2867	80	19	in	in	ADP
taxlaw-2867	80	20	state	state	NOUN
taxlaw-2867	80	21	capitalism	capitalism	NOUN
taxlaw-2867	80	22	,	,	PUNCT
taxlaw-2867	80	23	institutional	institutional	ADJ
taxlaw-2867	80	24	adaption	adaption	NOUN
taxlaw-2867	80	25	and	and	CCONJ
taxlaw-2867	80	26	the	the	DET
taxlaw-2867	80	27	chinese	chinese	ADJ
taxlaw-2867	80	28	miracle	miracle	NOUN
taxlaw-2867	80	29	11	11	NUM
taxlaw-2867	80	30	(	(	PUNCT
taxlaw-2867	80	31	barry	barry	PROPN
taxlaw-2867	80	32	naughton	naughton	PROPN
taxlaw-2867	80	33	&	&	CCONJ
taxlaw-2867	80	34	kellee	kellee	PROPN
taxlaw-2867	80	35	s.	s.	PROPN
taxlaw-2867	80	36	tsai	tsai	PROPN
taxlaw-2867	80	37	eds	eds	PROPN
taxlaw-2867	80	38	.	.	PROPN
taxlaw-2867	80	39	,	,	PUNCT
taxlaw-2867	80	40	2015	2015	NUM
taxlaw-2867	80	41	)	)	PUNCT
taxlaw-2867	80	42	(	(	PUNCT
taxlaw-2867	80	43	suggesting	suggest	VERB
taxlaw-2867	80	44	seven	seven	NUM
taxlaw-2867	80	45	defining	define	VERB
taxlaw-2867	80	46	characteristics	characteristic	NOUN
taxlaw-2867	80	47	of	of	ADP
taxlaw-2867	80	48	modern	modern	ADJ
taxlaw-2867	80	49	chinese	chinese	ADJ
taxlaw-2867	80	50	state	state	NOUN
taxlaw-2867	80	51	capitalism	capitalism	NOUN
taxlaw-2867	80	52	)	)	PUNCT
taxlaw-2867	80	53	;	;	PUNCT
taxlaw-2867	80	54	li	li	PROPN
taxlaw-2867	80	55	-	-	PROPN
taxlaw-2867	80	56	wen	wen	PROPN
taxlaw-2867	80	57	lin	lin	PROPN
taxlaw-2867	80	58	&	&	CCONJ
taxlaw-2867	80	59	curtis	curtis	PROPN
taxlaw-2867	80	60	j.	j.	PROPN
taxlaw-2867	80	61	milhaupt	milhaupt	PROPN
taxlaw-2867	80	62	,	,	PUNCT
taxlaw-2867	80	63	we	we	PRON
taxlaw-2867	80	64	are	be	AUX
taxlaw-2867	80	65	the	the	DET
taxlaw-2867	80	66	(	(	PUNCT
taxlaw-2867	80	67	national	national	ADJ
taxlaw-2867	80	68	)	)	PUNCT
taxlaw-2867	80	69	champions	champion	NOUN
taxlaw-2867	80	70	:	:	PUNCT
taxlaw-2867	80	71	understanding	understand	VERB
taxlaw-2867	80	72	the	the	DET
taxlaw-2867	80	73	mechanisms	mechanism	NOUN
taxlaw-2867	80	74	of	of	ADP
taxlaw-2867	80	75	state	state	NOUN
taxlaw-2867	80	76	capitalism	capitalism	NOUN
taxlaw-2867	80	77	in	in	ADP
taxlaw-2867	80	78	china	china	PROPN
taxlaw-2867	80	79	,	,	PUNCT
taxlaw-2867	80	80	65	65	NUM
taxlaw-2867	80	81	stan	stan	PROPN
taxlaw-2867	80	82	.	.	PUNCT
taxlaw-2867	81	1	l.	l.	PROPN
taxlaw-2867	81	2	rev	rev	PROPN
taxlaw-2867	81	3	.	.	PROPN
taxlaw-2867	82	1	697	697	NUM
taxlaw-2867	82	2	(	(	PUNCT
taxlaw-2867	82	3	2013	2013	NUM
taxlaw-2867	82	4	)	)	PUNCT
taxlaw-2867	82	5	(	(	PUNCT
taxlaw-2867	82	6	describing	describe	VERB
taxlaw-2867	82	7	the	the	DET
taxlaw-2867	82	8	unique	unique	ADJ
taxlaw-2867	82	9	“	"	PUNCT
taxlaw-2867	82	10	relational	relational	ADJ
taxlaw-2867	82	11	ecology	ecology	NOUN
taxlaw-2867	82	12	”	"	PUNCT
taxlaw-2867	82	13	of	of	ADP
taxlaw-2867	82	14	chinese	chinese	ADJ
taxlaw-2867	82	15	state	state	NOUN
taxlaw-2867	82	16	capitalism	capitalism	NOUN
taxlaw-2867	82	17	composed	compose	VERB
taxlaw-2867	82	18	of	of	ADP
taxlaw-2867	82	19	deep	deep	ADJ
taxlaw-2867	82	20	connections	connection	NOUN
taxlaw-2867	82	21	between	between	ADP
taxlaw-2867	82	22	soes	soe	NOUN
taxlaw-2867	82	23	and	and	CCONJ
taxlaw-2867	82	24	the	the	DET
taxlaw-2867	82	25	party	party	NOUN
taxlaw-2867	82	26	-	-	PUNCT
taxlaw-2867	82	27	state	state	NOUN
taxlaw-2867	82	28	)	)	PUNCT
taxlaw-2867	82	29	.	.	PUNCT
taxlaw-2867	83	1	21	21	NUM
taxlaw-2867	83	2	their	their	PRON
taxlaw-2867	83	3	scholarship	scholarship	NOUN
taxlaw-2867	83	4	is	be	AUX
taxlaw-2867	83	5	discussed	discuss	VERB
taxlaw-2867	83	6	in	in	ADP
taxlaw-2867	83	7	detail	detail	NOUN
taxlaw-2867	83	8	at	at	ADP
taxlaw-2867	83	9	part	part	NOUN
taxlaw-2867	83	10	5	5	NUM
taxlaw-2867	83	11	infra	infra	NOUN
taxlaw-2867	83	12	.	.	PUNCT
taxlaw-2867	84	1	22	22	NUM
taxlaw-2867	84	2	wei	wei	PROPN
taxlaw-2867	84	3	cui	cui	PROPN
taxlaw-2867	84	4	,	,	PUNCT
taxlaw-2867	84	5	taxing	tax	VERB
taxlaw-2867	84	6	state	state	NOUN
taxlaw-2867	84	7	-	-	PUNCT
taxlaw-2867	84	8	owned	own	VERB
taxlaw-2867	84	9	enterprises	enterprise	NOUN
taxlaw-2867	84	10	:	:	PUNCT
taxlaw-2867	84	11	understanding	understand	VERB
taxlaw-2867	84	12	a	a	DET
taxlaw-2867	84	13	basic	basic	ADJ
taxlaw-2867	84	14	institution	institution	NOUN
taxlaw-2867	84	15	of	of	ADP
taxlaw-2867	84	16	state	state	NOUN
taxlaw-2867	84	17	capitalism	capitalism	NOUN
taxlaw-2867	84	18	,	,	PUNCT
taxlaw-2867	84	19	52	52	NUM
taxlaw-2867	84	20	osgoode	osgoode	ADJ
taxlaw-2867	84	21	hall	hall	PROPN
taxlaw-2867	84	22	l.j	l.j	PROPN
taxlaw-2867	84	23	.	.	PROPN
taxlaw-2867	84	24	775	775	NUM
taxlaw-2867	84	25	,	,	PUNCT
taxlaw-2867	84	26	810	810	NUM
taxlaw-2867	84	27	(	(	PUNCT
taxlaw-2867	84	28	2016	2016	NUM
taxlaw-2867	84	29	)	)	PUNCT
taxlaw-2867	84	30	.	.	PUNCT
taxlaw-2867	85	1	23	23	NUM
taxlaw-2867	85	2	for	for	ADP
taxlaw-2867	85	3	instance	instance	NOUN
taxlaw-2867	85	4	,	,	PUNCT
taxlaw-2867	85	5	lin	lin	PROPN
taxlaw-2867	85	6	and	and	CCONJ
taxlaw-2867	85	7	milhaupt	milhaupt	NOUN
taxlaw-2867	85	8	discuss	discuss	VERB
taxlaw-2867	85	9	potential	potential	ADJ
taxlaw-2867	85	10	implications	implication	NOUN
taxlaw-2867	85	11	for	for	ADP
taxlaw-2867	85	12	the	the	DET
taxlaw-2867	85	13	foreign	foreign	ADJ
taxlaw-2867	85	14	corrupt	corrupt	ADJ
taxlaw-2867	85	15	practices	practice	NOUN
taxlaw-2867	85	16	act	act	PROPN
taxlaw-2867	85	17	,	,	PUNCT
taxlaw-2867	85	18	the	the	DET
taxlaw-2867	85	19	committee	committee	NOUN
taxlaw-2867	85	20	on	on	ADP
taxlaw-2867	85	21	foreign	foreign	ADJ
taxlaw-2867	85	22	investment	investment	NOUN
taxlaw-2867	85	23	in	in	ADP
taxlaw-2867	85	24	the	the	DET
taxlaw-2867	85	25	united	united	PROPN
taxlaw-2867	85	26	states	states	PROPN
taxlaw-2867	85	27	(	(	PUNCT
taxlaw-2867	85	28	cfius	cfius	ADJ
taxlaw-2867	85	29	)	)	PUNCT
taxlaw-2867	85	30	process	process	NOUN
taxlaw-2867	85	31	,	,	PUNCT
taxlaw-2867	85	32	the	the	DET
taxlaw-2867	85	33	federal	federal	ADJ
taxlaw-2867	85	34	securities	security	NOUN
taxlaw-2867	85	35	law	law	PROPN
taxlaw-2867	85	36	disclosure	disclosure	NOUN
taxlaw-2867	85	37	regime	regime	NOUN
taxlaw-2867	85	38	,	,	PUNCT
taxlaw-2867	85	39	the	the	DET
taxlaw-2867	85	40	antitrust	antitrust	ADJ
taxlaw-2867	85	41	regime	regime	NOUN
taxlaw-2867	85	42	,	,	PUNCT
taxlaw-2867	85	43	and	and	CCONJ
taxlaw-2867	85	44	bilateral	bilateral	ADJ
taxlaw-2867	85	45	investment	investment	NOUN
taxlaw-2867	85	46	treaties	treaty	NOUN
taxlaw-2867	85	47	,	,	PUNCT
taxlaw-2867	85	48	but	but	CCONJ
taxlaw-2867	85	49	make	make	VERB
taxlaw-2867	85	50	no	no	DET
taxlaw-2867	85	51	mention	mention	NOUN
taxlaw-2867	85	52	of	of	ADP
taxlaw-2867	85	53	international	international	ADJ
taxlaw-2867	85	54	tax	tax	NOUN
taxlaw-2867	85	55	law	law	NOUN
taxlaw-2867	85	56	.	.	PUNCT
taxlaw-2867	86	1	see	see	VERB
taxlaw-2867	86	2	lin	lin	PROPN
taxlaw-2867	86	3	&	&	CCONJ
taxlaw-2867	86	4	milhaupt	milhaupt	PROPN
taxlaw-2867	86	5	,	,	PUNCT
taxlaw-2867	86	6	supra	supra	PROPN
taxlaw-2867	86	7	note	note	NOUN
taxlaw-2867	86	8	20	20	NUM
taxlaw-2867	86	9	,	,	PUNCT
taxlaw-2867	86	10	at	at	ADP
taxlaw-2867	86	11	757	757	PROPN
taxlaw-2867	86	12	-	-	SYM
taxlaw-2867	86	13	758	758	NUM
taxlaw-2867	86	14	;	;	PUNCT
taxlaw-2867	86	15	see	see	VERB
taxlaw-2867	86	16	also	also	ADV
taxlaw-2867	86	17	curtis	curtis	PROPN
taxlaw-2867	86	18	j.	j.	PROPN
taxlaw-2867	86	19	milhaupt	milhaupt	PROPN
taxlaw-2867	86	20	&	&	CCONJ
taxlaw-2867	86	21	wentong	wentong	PROPN
taxlaw-2867	86	22	zheng	zheng	PROPN
taxlaw-2867	86	23	,	,	PUNCT
taxlaw-2867	86	24	beyond	beyond	ADP
taxlaw-2867	86	25	ownership	ownership	NOUN
taxlaw-2867	86	26	:	:	PUNCT
taxlaw-2867	86	27	state	state	NOUN
taxlaw-2867	86	28	capitalism	capitalism	NOUN
taxlaw-2867	86	29	and	and	CCONJ
taxlaw-2867	86	30	the	the	DET
taxlaw-2867	86	31	chinese	chinese	ADJ
taxlaw-2867	86	32	firm	firm	NOUN
taxlaw-2867	86	33	,	,	PUNCT
taxlaw-2867	86	34	103	103	NUM
taxlaw-2867	86	35	geo	geo	PROPN
taxlaw-2867	86	36	.	.	PUNCT
taxlaw-2867	87	1	l.j	l.j	PROPN
taxlaw-2867	87	2	.	.	PROPN
taxlaw-2867	87	3	665	665	NUM
taxlaw-2867	87	4	,	,	PUNCT
taxlaw-2867	87	5	708	708	NUM
taxlaw-2867	87	6	-	-	SYM
taxlaw-2867	87	7	16	16	NUM
taxlaw-2867	87	8	(	(	PUNCT
taxlaw-2867	87	9	2015	2015	NUM
taxlaw-2867	87	10	)	)	PUNCT
taxlaw-2867	88	1	(	(	PUNCT
taxlaw-2867	88	2	discussing	discuss	VERB
taxlaw-2867	88	3	the	the	DET
taxlaw-2867	88	4	implications	implication	NOUN
taxlaw-2867	88	5	of	of	ADP
taxlaw-2867	88	6	chinese	chinese	ADJ
taxlaw-2867	88	7	state	state	NOUN
taxlaw-2867	88	8	capitalism	capitalism	NOUN
taxlaw-2867	88	9	for	for	ADP
taxlaw-2867	88	10	international	international	ADJ
taxlaw-2867	88	11	antitrust	antitrust	ADJ
taxlaw-2867	88	12	,	,	PUNCT
taxlaw-2867	88	13	anticorruption	anticorruption	NOUN
taxlaw-2867	88	14	,	,	PUNCT
taxlaw-2867	88	15	and	and	CCONJ
taxlaw-2867	88	16	anti	anti	ADJ
taxlaw-2867	88	17	-	-	ADJ
taxlaw-2867	88	18	subsidy	subsidy	ADJ
taxlaw-2867	88	19	law	law	NOUN
taxlaw-2867	88	20	with	with	ADP
taxlaw-2867	88	21	respect	respect	NOUN
taxlaw-2867	88	22	to	to	PART
taxlaw-2867	88	23	purportedly	purportedly	ADV
taxlaw-2867	88	24	private	private	ADJ
taxlaw-2867	88	25	chinese	chinese	ADJ
taxlaw-2867	88	26	firms	firm	NOUN
taxlaw-2867	88	27	)	)	PUNCT
taxlaw-2867	88	28	.	.	PUNCT
taxlaw-2867	89	1	24	24	NUM
taxlaw-2867	89	2	see	see	VERB
taxlaw-2867	89	3	infra	infra	NOUN
taxlaw-2867	89	4	part	part	NOUN
taxlaw-2867	89	5	4.b	4.b	NUM
taxlaw-2867	89	6	.	.	PUNCT
taxlaw-2867	90	1	82	82	NUM
taxlaw-2867	91	1	[	[	X
taxlaw-2867	91	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	91	3	columbia	columbia	PROPN
taxlaw-2867	91	4	journal	journal	PROPN
taxlaw-2867	91	5	of	of	ADP
taxlaw-2867	91	6	tax	tax	NOUN
taxlaw-2867	91	7	law	law	NOUN
taxlaw-2867	91	8	their	their	PRON
taxlaw-2867	91	9	leading	lead	VERB
taxlaw-2867	91	10	role	role	NOUN
taxlaw-2867	91	11	in	in	ADP
taxlaw-2867	91	12	china	china	PROPN
taxlaw-2867	91	13	’s	’s	PART
taxlaw-2867	91	14	overseas	overseas	ADJ
taxlaw-2867	91	15	investment.25	investment.25	NOUN
taxlaw-2867	91	16	scholarly	scholarly	ADJ
taxlaw-2867	91	17	critiques	critique	NOUN
taxlaw-2867	91	18	of	of	ADP
taxlaw-2867	91	19	the	the	DET
taxlaw-2867	91	20	chinese	chinese	ADJ
taxlaw-2867	91	21	system	system	NOUN
taxlaw-2867	91	22	of	of	ADP
taxlaw-2867	91	23	soe	soe	PROPN
taxlaw-2867	91	24	governance	governance	NOUN
taxlaw-2867	91	25	and	and	CCONJ
taxlaw-2867	91	26	of	of	ADP
taxlaw-2867	91	27	the	the	DET
taxlaw-2867	91	28	centrality	centrality	NOUN
taxlaw-2867	91	29	of	of	ADP
taxlaw-2867	91	30	soes	soe	NOUN
taxlaw-2867	91	31	in	in	ADP
taxlaw-2867	91	32	chinese	chinese	ADJ
taxlaw-2867	91	33	outbound	outbound	NOUN
taxlaw-2867	91	34	investments	investment	NOUN
taxlaw-2867	91	35	are	be	AUX
taxlaw-2867	91	36	both	both	ADV
taxlaw-2867	91	37	forceful	forceful	ADJ
taxlaw-2867	91	38	and	and	CCONJ
taxlaw-2867	91	39	plentiful.26	plentiful.26	NOUN
taxlaw-2867	91	40	however	however	ADV
taxlaw-2867	91	41	,	,	PUNCT
taxlaw-2867	91	42	rather	rather	ADV
taxlaw-2867	91	43	than	than	ADP
taxlaw-2867	91	44	engaging	engage	VERB
taxlaw-2867	91	45	in	in	ADP
taxlaw-2867	91	46	debates	debate	NOUN
taxlaw-2867	91	47	about	about	ADP
taxlaw-2867	91	48	the	the	DET
taxlaw-2867	91	49	overall	overall	ADJ
taxlaw-2867	91	50	soundness	soundness	NOUN
taxlaw-2867	91	51	of	of	ADP
taxlaw-2867	91	52	china	china	PROPN
taxlaw-2867	91	53	’s	’s	PART
taxlaw-2867	91	54	system	system	NOUN
taxlaw-2867	91	55	of	of	ADP
taxlaw-2867	91	56	state	state	NOUN
taxlaw-2867	91	57	capitalism	capitalism	NOUN
taxlaw-2867	91	58	,	,	PUNCT
taxlaw-2867	91	59	this	this	DET
taxlaw-2867	91	60	paper	paper	NOUN
taxlaw-2867	91	61	proceeds	proceed	VERB
taxlaw-2867	91	62	on	on	ADP
taxlaw-2867	91	63	the	the	DET
taxlaw-2867	91	64	premise	premise	NOUN
taxlaw-2867	91	65	that	that	SCONJ
taxlaw-2867	91	66	soes	soe	NOUN
taxlaw-2867	91	67	will	will	AUX
taxlaw-2867	91	68	remain	remain	VERB
taxlaw-2867	91	69	integral	integral	ADJ
taxlaw-2867	91	70	to	to	ADP
taxlaw-2867	91	71	the	the	DET
taxlaw-2867	91	72	chinese	chinese	ADJ
taxlaw-2867	91	73	economy	economy	NOUN
taxlaw-2867	91	74	and	and	CCONJ
taxlaw-2867	91	75	outbound	outbound	NOUN
taxlaw-2867	91	76	investment	investment	NOUN
taxlaw-2867	91	77	for	for	ADP
taxlaw-2867	91	78	the	the	DET
taxlaw-2867	91	79	foreseeable	foreseeable	ADJ
taxlaw-2867	91	80	future.27	future.27	PROPN
taxlaw-2867	91	81	if	if	SCONJ
taxlaw-2867	91	82	so	so	ADV
taxlaw-2867	91	83	,	,	PUNCT
taxlaw-2867	91	84	how	how	SCONJ
taxlaw-2867	91	85	may	may	AUX
taxlaw-2867	91	86	the	the	DET
taxlaw-2867	91	87	distinctive	distinctive	ADJ
taxlaw-2867	91	88	features	feature	NOUN
taxlaw-2867	91	89	of	of	ADP
taxlaw-2867	91	90	chinese	chinese	ADJ
taxlaw-2867	91	91	state	state	NOUN
taxlaw-2867	91	92	capitalism	capitalism	NOUN
taxlaw-2867	91	93	shape	shape	VERB
taxlaw-2867	91	94	the	the	DET
taxlaw-2867	91	95	objectives	objective	NOUN
taxlaw-2867	91	96	of	of	ADP
taxlaw-2867	91	97	china	china	PROPN
taxlaw-2867	91	98	’s	’s	PART
taxlaw-2867	91	99	international	international	ADJ
taxlaw-2867	91	100	tax	tax	NOUN
taxlaw-2867	91	101	policy	policy	NOUN
taxlaw-2867	91	102	and	and	CCONJ
taxlaw-2867	91	103	thereby	thereby	ADV
taxlaw-2867	91	104	impact	impact	VERB
taxlaw-2867	91	105	the	the	DET
taxlaw-2867	91	106	future	future	NOUN
taxlaw-2867	91	107	of	of	ADP
taxlaw-2867	91	108	the	the	DET
taxlaw-2867	91	109	international	international	ADJ
taxlaw-2867	91	110	tax	tax	NOUN
taxlaw-2867	91	111	regime	regime	NOUN
taxlaw-2867	91	112	?	?	PUNCT
taxlaw-2867	92	1	this	this	DET
taxlaw-2867	92	2	paper	paper	NOUN
taxlaw-2867	92	3	argues	argue	VERB
taxlaw-2867	92	4	that	that	SCONJ
taxlaw-2867	92	5	china	china	PROPN
taxlaw-2867	92	6	’s	’s	PART
taxlaw-2867	92	7	system	system	NOUN
taxlaw-2867	92	8	of	of	ADP
taxlaw-2867	92	9	state	state	NOUN
taxlaw-2867	92	10	capitalism	capitalism	NOUN
taxlaw-2867	92	11	may	may	AUX
taxlaw-2867	92	12	lead	lead	VERB
taxlaw-2867	92	13	it	it	PRON
taxlaw-2867	92	14	to	to	PART
taxlaw-2867	92	15	pursue	pursue	VERB
taxlaw-2867	92	16	a	a	DET
taxlaw-2867	92	17	set	set	NOUN
taxlaw-2867	92	18	of	of	ADP
taxlaw-2867	92	19	international	international	ADJ
taxlaw-2867	92	20	tax	tax	NOUN
taxlaw-2867	92	21	policies	policy	NOUN
taxlaw-2867	92	22	and	and	CCONJ
taxlaw-2867	92	23	norms	norm	NOUN
taxlaw-2867	92	24	that	that	PRON
taxlaw-2867	92	25	diverge	diverge	VERB
taxlaw-2867	92	26	from	from	ADP
taxlaw-2867	92	27	those	those	PRON
taxlaw-2867	92	28	currently	currently	ADV
taxlaw-2867	92	29	sought	seek	VERB
taxlaw-2867	92	30	by	by	ADP
taxlaw-2867	92	31	oecd	oecd	PROPN
taxlaw-2867	92	32	nations	nation	NOUN
taxlaw-2867	92	33	.	.	PUNCT
taxlaw-2867	93	1	first	first	ADV
taxlaw-2867	93	2	,	,	PUNCT
taxlaw-2867	93	3	due	due	ADP
taxlaw-2867	93	4	to	to	ADP
taxlaw-2867	93	5	the	the	DET
taxlaw-2867	93	6	prominence	prominence	NOUN
taxlaw-2867	93	7	of	of	ADP
taxlaw-2867	93	8	soes	soe	NOUN
taxlaw-2867	93	9	in	in	ADP
taxlaw-2867	93	10	its	its	PRON
taxlaw-2867	93	11	outbound	outbound	NOUN
taxlaw-2867	93	12	investment	investment	NOUN
taxlaw-2867	93	13	,	,	PUNCT
taxlaw-2867	93	14	china	china	PROPN
taxlaw-2867	93	15	may	may	AUX
taxlaw-2867	93	16	favor	favor	VERB
taxlaw-2867	93	17	and	and	CCONJ
taxlaw-2867	93	18	successfully	successfully	ADV
taxlaw-2867	93	19	maintain	maintain	VERB
taxlaw-2867	93	20	a	a	DET
taxlaw-2867	93	21	robust	robust	ADJ
taxlaw-2867	93	22	system	system	NOUN
taxlaw-2867	93	23	of	of	ADP
taxlaw-2867	93	24	worldwide	worldwide	ADJ
taxlaw-2867	93	25	corporate	corporate	ADJ
taxlaw-2867	93	26	taxation	taxation	NOUN
taxlaw-2867	93	27	despite	despite	SCONJ
taxlaw-2867	93	28	a	a	DET
taxlaw-2867	93	29	general	general	ADJ
taxlaw-2867	93	30	trend	trend	NOUN
taxlaw-2867	93	31	amongst	amongst	ADP
taxlaw-2867	93	32	developed	develop	VERB
taxlaw-2867	93	33	countries	country	NOUN
taxlaw-2867	93	34	towards	towards	ADP
taxlaw-2867	93	35	territorial	territorial	ADJ
taxlaw-2867	93	36	systems.28	systems.28	NOUN
taxlaw-2867	93	37	second	second	NOUN
taxlaw-2867	93	38	,	,	PUNCT
taxlaw-2867	93	39	due	due	ADP
taxlaw-2867	93	40	to	to	ADP
taxlaw-2867	93	41	chinese	chinese	ADJ
taxlaw-2867	93	42	tax	tax	NOUN
taxlaw-2867	93	43	administrators	administrator	NOUN
taxlaw-2867	93	44	’	’	PART
taxlaw-2867	93	45	strong	strong	ADJ
taxlaw-2867	93	46	incentive	incentive	NOUN
taxlaw-2867	93	47	to	to	PART
taxlaw-2867	93	48	assist	assist	VERB
taxlaw-2867	93	49	chinese	chinese	ADJ
taxlaw-2867	93	50	soes	soe	NOUN
taxlaw-2867	93	51	in	in	ADP
taxlaw-2867	93	52	minimizing	minimize	VERB
taxlaw-2867	93	53	their	their	PRON
taxlaw-2867	93	54	foreign	foreign	ADJ
taxlaw-2867	93	55	taxes	taxis	NOUN
taxlaw-2867	93	56	paid	pay	VERB
taxlaw-2867	93	57	,	,	PUNCT
taxlaw-2867	93	58	china	china	PROPN
taxlaw-2867	93	59	may	may	AUX
taxlaw-2867	93	60	provide	provide	VERB
taxlaw-2867	93	61	tacit	tacit	ADJ
taxlaw-2867	93	62	state	state	NOUN
taxlaw-2867	93	63	support	support	NOUN
taxlaw-2867	93	64	for	for	ADP
taxlaw-2867	93	65	soe	soe	PROPN
taxlaw-2867	93	66	tax	tax	NOUN
taxlaw-2867	93	67	planning	planning	NOUN
taxlaw-2867	93	68	,	,	PUNCT
taxlaw-2867	93	69	complicating	complicate	VERB
taxlaw-2867	93	70	the	the	DET
taxlaw-2867	93	71	government	government	NOUN
taxlaw-2867	93	72	’s	’s	PART
taxlaw-2867	93	73	role	role	NOUN
taxlaw-2867	93	74	in	in	ADP
taxlaw-2867	93	75	tax	tax	NOUN
taxlaw-2867	93	76	diplomacy.29	diplomacy.29	NOUN
taxlaw-2867	93	77	finally	finally	ADV
taxlaw-2867	93	78	,	,	PUNCT
taxlaw-2867	93	79	chinese	chinese	ADJ
taxlaw-2867	93	80	international	international	ADJ
taxlaw-2867	93	81	tax	tax	NOUN
taxlaw-2867	93	82	policy	policy	NOUN
taxlaw-2867	93	83	is	be	AUX
taxlaw-2867	93	84	likely	likely	ADJ
taxlaw-2867	93	85	to	to	PART
taxlaw-2867	93	86	provide	provide	VERB
taxlaw-2867	93	87	preferential	preferential	ADJ
taxlaw-2867	93	88	treatment	treatment	NOUN
taxlaw-2867	93	89	to	to	ADP
taxlaw-2867	93	90	soes	soe	NOUN
taxlaw-2867	93	91	in	in	ADP
taxlaw-2867	93	92	domestic	domestic	ADJ
taxlaw-2867	93	93	regulations	regulation	NOUN
taxlaw-2867	93	94	and	and	CCONJ
taxlaw-2867	93	95	seek	seek	VERB
taxlaw-2867	93	96	to	to	PART
taxlaw-2867	93	97	expand	expand	VERB
taxlaw-2867	93	98	preferential	preferential	ADJ
taxlaw-2867	93	99	exemptions	exemption	NOUN
taxlaw-2867	93	100	for	for	ADP
taxlaw-2867	93	101	soes	soe	NOUN
taxlaw-2867	93	102	in	in	ADP
taxlaw-2867	93	103	bilateral	bilateral	ADJ
taxlaw-2867	93	104	treaties.30	treaties.30	NOUN
taxlaw-2867	93	105	by	by	ADP
taxlaw-2867	93	106	pushing	push	VERB
taxlaw-2867	93	107	for	for	ADP
taxlaw-2867	93	108	a	a	DET
taxlaw-2867	93	109	reconceptualization	reconceptualization	NOUN
taxlaw-2867	93	110	of	of	ADP
taxlaw-2867	93	111	sovereign	sovereign	ADJ
taxlaw-2867	93	112	immunity	immunity	NOUN
taxlaw-2867	93	113	in	in	ADP
taxlaw-2867	93	114	taxation	taxation	NOUN
taxlaw-2867	93	115	,	,	PUNCT
taxlaw-2867	93	116	china	china	PROPN
taxlaw-2867	93	117	may	may	AUX
taxlaw-2867	93	118	create	create	VERB
taxlaw-2867	93	119	a	a	DET
taxlaw-2867	93	120	new	new	ADJ
taxlaw-2867	93	121	pressure	pressure	NOUN
taxlaw-2867	93	122	point	point	NOUN
taxlaw-2867	93	123	for	for	ADP
taxlaw-2867	93	124	tax	tax	NOUN
taxlaw-2867	93	125	competition	competition	NOUN
taxlaw-2867	93	126	between	between	ADP
taxlaw-2867	93	127	countries	country	NOUN
taxlaw-2867	93	128	seeking	seek	VERB
taxlaw-2867	93	129	to	to	PART
taxlaw-2867	93	130	attract	attract	VERB
taxlaw-2867	93	131	chinese	chinese	ADJ
taxlaw-2867	93	132	direct	direct	ADJ
taxlaw-2867	93	133	investment	investment	NOUN
taxlaw-2867	93	134	.	.	PUNCT
taxlaw-2867	94	1	these	these	DET
taxlaw-2867	94	2	arguments	argument	NOUN
taxlaw-2867	94	3	are	be	AUX
taxlaw-2867	94	4	advanced	advance	VERB
taxlaw-2867	94	5	as	as	SCONJ
taxlaw-2867	94	6	follows	follow	VERB
taxlaw-2867	94	7	.	.	PUNCT
taxlaw-2867	95	1	part	part	NOUN
taxlaw-2867	95	2	2	2	NUM
taxlaw-2867	95	3	analyzes	analyze	VERB
taxlaw-2867	95	4	international	international	ADJ
taxlaw-2867	95	5	disagreements	disagreement	NOUN
taxlaw-2867	95	6	regarding	regard	VERB
taxlaw-2867	95	7	three	three	NUM
taxlaw-2867	95	8	key	key	ADJ
taxlaw-2867	95	9	fault	fault	NOUN
taxlaw-2867	95	10	lines	line	NOUN
taxlaw-2867	95	11	in	in	ADP
taxlaw-2867	95	12	the	the	DET
taxlaw-2867	95	13	international	international	ADJ
taxlaw-2867	95	14	tax	tax	NOUN
taxlaw-2867	95	15	regime	regime	NOUN
taxlaw-2867	95	16	:	:	PUNCT
taxlaw-2867	95	17	1	1	X
taxlaw-2867	95	18	)	)	PUNCT
taxlaw-2867	95	19	the	the	DET
taxlaw-2867	95	20	allocation	allocation	NOUN
taxlaw-2867	95	21	of	of	ADP
taxlaw-2867	95	22	taxing	tax	VERB
taxlaw-2867	95	23	rights	right	NOUN
taxlaw-2867	95	24	between	between	ADP
taxlaw-2867	95	25	source	source	NOUN
taxlaw-2867	95	26	and	and	CCONJ
taxlaw-2867	95	27	residence	residence	NOUN
taxlaw-2867	95	28	countries	country	NOUN
taxlaw-2867	95	29	,	,	PUNCT
taxlaw-2867	95	30	2	2	X
taxlaw-2867	95	31	)	)	PUNCT
taxlaw-2867	95	32	oecd	oecd	PROPN
taxlaw-2867	95	33	efforts	effort	NOUN
taxlaw-2867	95	34	to	to	PART
taxlaw-2867	95	35	combat	combat	VERB
taxlaw-2867	95	36	tax	tax	NOUN
taxlaw-2867	95	37	competition	competition	NOUN
taxlaw-2867	95	38	,	,	PUNCT
taxlaw-2867	95	39	and	and	CCONJ
taxlaw-2867	95	40	3	3	X
taxlaw-2867	95	41	)	)	PUNCT
taxlaw-2867	95	42	base	base	NOUN
taxlaw-2867	95	43	erosion	erosion	NOUN
taxlaw-2867	95	44	and	and	CCONJ
taxlaw-2867	95	45	profit	profit	NOUN
taxlaw-2867	95	46	shifting	shifting	NOUN
taxlaw-2867	95	47	.	.	PUNCT
taxlaw-2867	96	1	part	part	NOUN
taxlaw-2867	96	2	3	3	NUM
taxlaw-2867	96	3	traces	trace	VERB
taxlaw-2867	96	4	the	the	DET
taxlaw-2867	96	5	evolution	evolution	NOUN
taxlaw-2867	96	6	of	of	ADP
taxlaw-2867	96	7	china	china	PROPN
taxlaw-2867	96	8	’s	’s	PART
taxlaw-2867	96	9	system	system	NOUN
taxlaw-2867	96	10	of	of	ADP
taxlaw-2867	96	11	business	business	NOUN
taxlaw-2867	96	12	taxation	taxation	NOUN
taxlaw-2867	96	13	and	and	CCONJ
taxlaw-2867	96	14	argues	argue	VERB
taxlaw-2867	96	15	that	that	SCONJ
taxlaw-2867	96	16	chinese	chinese	ADJ
taxlaw-2867	96	17	international	international	ADJ
taxlaw-2867	96	18	tax	tax	NOUN
taxlaw-2867	96	19	policy	policy	NOUN
taxlaw-2867	96	20	stands	stand	VERB
taxlaw-2867	96	21	at	at	ADP
taxlaw-2867	96	22	an	an	DET
taxlaw-2867	96	23	inflection	inflection	NOUN
taxlaw-2867	96	24	point	point	NOUN
taxlaw-2867	96	25	with	with	ADP
taxlaw-2867	96	26	the	the	DET
taxlaw-2867	96	27	existing	exist	VERB
taxlaw-2867	96	28	literature	literature	NOUN
taxlaw-2867	96	29	providing	provide	VERB
taxlaw-2867	96	30	limited	limited	ADJ
taxlaw-2867	96	31	insight	insight	NOUN
taxlaw-2867	96	32	on	on	ADP
taxlaw-2867	96	33	its	its	PRON
taxlaw-2867	96	34	future	future	ADJ
taxlaw-2867	96	35	direction	direction	NOUN
taxlaw-2867	96	36	.	.	PUNCT
taxlaw-2867	97	1	part	part	NOUN
taxlaw-2867	97	2	4	4	NUM
taxlaw-2867	97	3	highlights	highlight	NOUN
taxlaw-2867	97	4	the	the	DET
taxlaw-2867	97	5	ways	way	NOUN
taxlaw-2867	97	6	in	in	ADP
taxlaw-2867	97	7	which	which	PRON
taxlaw-2867	97	8	the	the	DET
taxlaw-2867	97	9	central	central	ADJ
taxlaw-2867	97	10	government	government	NOUN
taxlaw-2867	97	11	maintains	maintain	VERB
taxlaw-2867	97	12	extensive	extensive	ADJ
taxlaw-2867	97	13	control	control	NOUN
taxlaw-2867	97	14	over	over	ADP
taxlaw-2867	97	15	the	the	DET
taxlaw-2867	97	16	chinese	chinese	ADJ
taxlaw-2867	97	17	economy	economy	NOUN
taxlaw-2867	97	18	through	through	ADP
taxlaw-2867	97	19	its	its	PRON
taxlaw-2867	97	20	direct	direct	ADJ
taxlaw-2867	97	21	influence	influence	NOUN
taxlaw-2867	97	22	over	over	ADP
taxlaw-2867	97	23	soes	soe	NOUN
taxlaw-2867	97	24	and	and	CCONJ
taxlaw-2867	97	25	capital	capital	NOUN
taxlaw-2867	97	26	controls	control	NOUN
taxlaw-2867	97	27	.	.	PUNCT
taxlaw-2867	98	1	part	part	NOUN
taxlaw-2867	98	2	5	5	NUM
taxlaw-2867	98	3	contends	contend	VERB
taxlaw-2867	98	4	that	that	SCONJ
taxlaw-2867	98	5	these	these	DET
taxlaw-2867	98	6	features	feature	NOUN
taxlaw-2867	98	7	of	of	ADP
taxlaw-2867	98	8	chinese	chinese	ADJ
taxlaw-2867	98	9	state	state	NOUN
taxlaw-2867	98	10	capitalism	capitalism	NOUN
taxlaw-2867	98	11	may	may	AUX
taxlaw-2867	98	12	lead	lead	VERB
taxlaw-2867	98	13	china	china	PROPN
taxlaw-2867	98	14	to	to	PART
taxlaw-2867	98	15	challenge	challenge	VERB
taxlaw-2867	98	16	the	the	DET
taxlaw-2867	98	17	current	current	ADJ
taxlaw-2867	98	18	international	international	ADJ
taxlaw-2867	98	19	tax	tax	NOUN
taxlaw-2867	98	20	regime	regime	NOUN
taxlaw-2867	98	21	by	by	ADP
taxlaw-2867	98	22	pursuing	pursue	VERB
taxlaw-2867	98	23	a	a	DET
taxlaw-2867	98	24	set	set	NOUN
taxlaw-2867	98	25	of	of	ADP
taxlaw-2867	98	26	distinctive	distinctive	ADJ
taxlaw-2867	98	27	international	international	ADJ
taxlaw-2867	98	28	tax	tax	NOUN
taxlaw-2867	98	29	policies	policy	NOUN
taxlaw-2867	98	30	and	and	CCONJ
taxlaw-2867	98	31	norms	norm	NOUN
taxlaw-2867	98	32	.	.	PUNCT
taxlaw-2867	99	1	finally	finally	ADV
taxlaw-2867	99	2	,	,	PUNCT
taxlaw-2867	99	3	part	part	NOUN
taxlaw-2867	99	4	6	6	NUM
taxlaw-2867	99	5	offers	offer	VERB
taxlaw-2867	99	6	concluding	conclude	VERB
taxlaw-2867	99	7	thoughts	thought	NOUN
taxlaw-2867	99	8	and	and	CCONJ
taxlaw-2867	99	9	considers	consider	VERB
taxlaw-2867	99	10	the	the	DET
taxlaw-2867	99	11	impacts	impact	NOUN
taxlaw-2867	99	12	of	of	ADP
taxlaw-2867	99	13	such	such	ADJ
taxlaw-2867	99	14	policies	policy	NOUN
taxlaw-2867	99	15	on	on	ADP
taxlaw-2867	99	16	oecd	oecd	PROPN
taxlaw-2867	99	17	countries	country	NOUN
taxlaw-2867	99	18	.	.	PUNCT
taxlaw-2867	100	1	25	25	NUM
taxlaw-2867	100	2	see	see	VERB
taxlaw-2867	100	3	,	,	PUNCT
taxlaw-2867	100	4	e.g.	e.g.	ADV
taxlaw-2867	100	5	,	,	PUNCT
taxlaw-2867	100	6	lucy	lucy	PROPN
taxlaw-2867	100	7	hornby	hornby	PROPN
taxlaw-2867	100	8	,	,	PUNCT
taxlaw-2867	100	9	chinese	chinese	ADJ
taxlaw-2867	100	10	crackdown	crackdown	NOUN
taxlaw-2867	100	11	on	on	ADP
taxlaw-2867	100	12	dealmakers	dealmaker	NOUN
taxlaw-2867	100	13	reflects	reflect	VERB
taxlaw-2867	100	14	xi	xi	ADP
taxlaw-2867	100	15	power	power	NOUN
taxlaw-2867	100	16	play	play	NOUN
taxlaw-2867	100	17	,	,	PUNCT
taxlaw-2867	100	18	fin	fin	NOUN
taxlaw-2867	100	19	.	.	PUNCT
taxlaw-2867	101	1	times	times	PROPN
taxlaw-2867	101	2	,	,	PUNCT
taxlaw-2867	101	3	aug	aug	PROPN
taxlaw-2867	101	4	.	.	PROPN
taxlaw-2867	101	5	9	9	NUM
taxlaw-2867	101	6	,	,	PUNCT
taxlaw-2867	101	7	2017	2017	NUM
taxlaw-2867	101	8	,	,	PUNCT
taxlaw-2867	101	9	https://www.ft.com/content/ed900da6-769b-11e7-90c0-90a9d1bc9691	https://www.ft.com/content/ed900da6-769b-11e7-90c0-90a9d1bc9691	NOUN
taxlaw-2867	102	1	[	[	X
taxlaw-2867	102	2	https://perma.cc/p4nm-xu5p	https://perma.cc/p4nm-xu5p	ADP
taxlaw-2867	102	3	]	]	X
taxlaw-2867	102	4	;	;	PUNCT
taxlaw-2867	102	5	tom	tom	PROPN
taxlaw-2867	102	6	mitchell	mitchell	PROPN
taxlaw-2867	102	7	&	&	CCONJ
taxlaw-2867	102	8	gabriel	gabriel	PROPN
taxlaw-2867	102	9	wildau	wildau	PROPN
taxlaw-2867	102	10	,	,	PUNCT
taxlaw-2867	102	11	china	china	PROPN
taxlaw-2867	102	12	’s	’s	PART
taxlaw-2867	102	13	state	state	PROPN
taxlaw-2867	102	14	council	council	PROPN
taxlaw-2867	102	15	puts	put	VERB
taxlaw-2867	102	16	seal	seal	NOUN
taxlaw-2867	102	17	on	on	ADP
taxlaw-2867	102	18	capital	capital	NOUN
taxlaw-2867	102	19	controls	control	NOUN
taxlaw-2867	102	20	,	,	PUNCT
taxlaw-2867	102	21	fin	fin	NOUN
taxlaw-2867	102	22	.	.	PUNCT
taxlaw-2867	103	1	times	times	PROPN
taxlaw-2867	103	2	,	,	PUNCT
taxlaw-2867	103	3	aug	aug	PROPN
taxlaw-2867	103	4	.	.	PROPN
taxlaw-2867	103	5	18	18	NUM
taxlaw-2867	103	6	,	,	PUNCT
taxlaw-2867	103	7	2017	2017	NUM
taxlaw-2867	103	8	,	,	PUNCT
taxlaw-2867	103	9	https://www.ft.com/content/3a638d1c-8405-11e7-a4ce-15b2513cb3ff	https://www.ft.com/content/3a638d1c-8405-11e7-a4ce-15b2513cb3ff	PRON
taxlaw-2867	104	1	[	[	X
taxlaw-2867	104	2	https://perma.cc/aux6-dr6k	https://perma.cc/aux6-dr6k	X
taxlaw-2867	104	3	]	]	PUNCT
taxlaw-2867	104	4	;	;	PUNCT
taxlaw-2867	104	5	see	see	VERB
taxlaw-2867	104	6	also	also	ADV
taxlaw-2867	104	7	wu	wu	PROPN
taxlaw-2867	104	8	gong	gong	PROPN
taxlaw-2867	104	9	,	,	PUNCT
taxlaw-2867	104	10	soes	soe	NOUN
taxlaw-2867	104	11	lead	lead	VERB
taxlaw-2867	104	12	infrastructure	infrastructure	NOUN
taxlaw-2867	104	13	push	push	NOUN
taxlaw-2867	104	14	in	in	ADP
taxlaw-2867	104	15	1,700	1,700	NUM
taxlaw-2867	104	16	‘	'	PUNCT
taxlaw-2867	104	17	belt	belt	NOUN
taxlaw-2867	104	18	and	and	CCONJ
taxlaw-2867	104	19	road	road	NOUN
taxlaw-2867	104	20	’	'	PUNCT
taxlaw-2867	104	21	projects	project	NOUN
taxlaw-2867	104	22	,	,	PUNCT
taxlaw-2867	104	23	caixin	caixin	NOUN
taxlaw-2867	104	24	(	(	PUNCT
taxlaw-2867	104	25	may	may	PROPN
taxlaw-2867	104	26	9	9	NUM
taxlaw-2867	104	27	,	,	PUNCT
taxlaw-2867	104	28	2017	2017	NUM
taxlaw-2867	104	29	)	)	PUNCT
taxlaw-2867	104	30	,	,	PUNCT
taxlaw-2867	104	31	https://www.caixinglobal.com/2017-05-10/101088332.html	https://www.caixinglobal.com/2017-05-10/101088332.html	PROPN
taxlaw-2867	105	1	[	[	X
taxlaw-2867	105	2	https://perma.cc/7d88-ery3	https://perma.cc/7d88-ery3	X
taxlaw-2867	105	3	]	]	X
taxlaw-2867	105	4	(	(	PUNCT
taxlaw-2867	105	5	“	"	PUNCT
taxlaw-2867	105	6	about	about	ADP
taxlaw-2867	105	7	50	50	NUM
taxlaw-2867	105	8	chinese	chinese	ADJ
taxlaw-2867	105	9	state	state	NOUN
taxlaw-2867	105	10	-	-	PUNCT
taxlaw-2867	105	11	owned	own	VERB
taxlaw-2867	105	12	corporate	corporate	ADJ
taxlaw-2867	105	13	giants	giant	NOUN
taxlaw-2867	105	14	have	have	AUX
taxlaw-2867	105	15	invested	invest	VERB
taxlaw-2867	105	16	or	or	CCONJ
taxlaw-2867	105	17	participated	participate	VERB
taxlaw-2867	105	18	in	in	ADP
taxlaw-2867	105	19	nearly	nearly	ADV
taxlaw-2867	105	20	1,700	1,700	NUM
taxlaw-2867	105	21	projects	project	NOUN
taxlaw-2867	105	22	in	in	ADP
taxlaw-2867	105	23	countries	country	NOUN
taxlaw-2867	105	24	along	along	ADP
taxlaw-2867	105	25	the	the	DET
taxlaw-2867	105	26	new	new	ADJ
taxlaw-2867	105	27	silk	silk	NOUN
taxlaw-2867	105	28	road	road	NOUN
taxlaw-2867	105	29	routes	route	NOUN
taxlaw-2867	105	30	over	over	ADP
taxlaw-2867	105	31	the	the	DET
taxlaw-2867	105	32	past	past	ADJ
taxlaw-2867	105	33	three	three	NUM
taxlaw-2867	105	34	years	year	NOUN
taxlaw-2867	105	35	.	.	PUNCT
taxlaw-2867	105	36	”	"	PUNCT
taxlaw-2867	105	37	)	)	PUNCT
taxlaw-2867	105	38	,	,	PUNCT
taxlaw-2867	105	39	26	26	NUM
taxlaw-2867	105	40	see	see	VERB
taxlaw-2867	105	41	,	,	PUNCT
taxlaw-2867	105	42	e.g.	e.g.	ADV
taxlaw-2867	105	43	,	,	PUNCT
taxlaw-2867	105	44	ligang	ligang	NOUN
taxlaw-2867	105	45	song	song	NOUN
taxlaw-2867	105	46	,	,	PUNCT
taxlaw-2867	105	47	jidong	jidong	PROPN
taxlaw-2867	105	48	yang	yang	PROPN
taxlaw-2867	105	49	&	&	CCONJ
taxlaw-2867	105	50	yongsheng	yongsheng	PROPN
taxlaw-2867	105	51	zhang	zhang	PROPN
taxlaw-2867	105	52	,	,	PUNCT
taxlaw-2867	105	53	state	state	NOUN
taxlaw-2867	105	54	-	-	PUNCT
taxlaw-2867	105	55	owned	own	VERB
taxlaw-2867	105	56	enterprises	enterprise	NOUN
taxlaw-2867	105	57	’	'	PUNCT
taxlaw-2867	105	58	outward	outward	ADJ
taxlaw-2867	105	59	investment	investment	NOUN
taxlaw-2867	105	60	and	and	CCONJ
taxlaw-2867	105	61	the	the	DET
taxlaw-2867	105	62	structural	structural	ADJ
taxlaw-2867	105	63	reform	reform	NOUN
taxlaw-2867	105	64	in	in	ADP
taxlaw-2867	105	65	china	china	PROPN
taxlaw-2867	105	66	,	,	PUNCT
taxlaw-2867	105	67	19	19	NUM
taxlaw-2867	105	68	china	china	PROPN
taxlaw-2867	105	69	&	&	CCONJ
taxlaw-2867	105	70	world	world	PROPN
taxlaw-2867	105	71	econ	econ	PROPN
taxlaw-2867	105	72	.	.	PUNCT
taxlaw-2867	106	1	38	38	NUM
taxlaw-2867	106	2	(	(	PUNCT
taxlaw-2867	106	3	2011	2011	NUM
taxlaw-2867	106	4	)	)	PUNCT
taxlaw-2867	106	5	;	;	PUNCT
taxlaw-2867	106	6	see	see	VERB
taxlaw-2867	106	7	also	also	ADV
taxlaw-2867	106	8	chenyang	chenyang	PROPN
taxlaw-2867	106	9	xie	xie	PROPN
taxlaw-2867	106	10	,	,	PUNCT
taxlaw-2867	106	11	the	the	DET
taxlaw-2867	106	12	legal	legal	ADJ
taxlaw-2867	106	13	regime	regime	NOUN
taxlaw-2867	106	14	of	of	ADP
taxlaw-2867	106	15	chinese	chinese	ADJ
taxlaw-2867	106	16	overseas	overseas	ADV
taxlaw-2867	106	17	85	85	NUM
taxlaw-2867	106	18	(	(	PUNCT
taxlaw-2867	106	19	2015	2015	NUM
taxlaw-2867	106	20	)	)	PUNCT
taxlaw-2867	106	21	(	(	PUNCT
taxlaw-2867	106	22	“	"	PUNCT
taxlaw-2867	106	23	china	china	PROPN
taxlaw-2867	106	24	should	should	AUX
taxlaw-2867	106	25	restrict	restrict	VERB
taxlaw-2867	106	26	outward	outward	ADJ
taxlaw-2867	106	27	overseas	overseas	ADJ
taxlaw-2867	106	28	investment	investment	NOUN
taxlaw-2867	106	29	by	by	ADP
taxlaw-2867	106	30	state	state	NOUN
taxlaw-2867	106	31	-	-	PUNCT
taxlaw-2867	106	32	owned	own	VERB
taxlaw-2867	106	33	enterprises	enterprise	NOUN
taxlaw-2867	106	34	through	through	ADP
taxlaw-2867	106	35	legislation	legislation	NOUN
taxlaw-2867	106	36	”	"	PUNCT
taxlaw-2867	106	37	)	)	PUNCT
taxlaw-2867	106	38	.	.	PUNCT
taxlaw-2867	107	1	27	27	NUM
taxlaw-2867	107	2	see	see	VERB
taxlaw-2867	107	3	infra	infra	NOUN
taxlaw-2867	107	4	part	part	NOUN
taxlaw-2867	107	5	4.b	4.b	NUM
taxlaw-2867	107	6	.	.	PUNCT
taxlaw-2867	108	1	28	28	NUM
taxlaw-2867	108	2	see	see	VERB
taxlaw-2867	108	3	infra	infra	NOUN
taxlaw-2867	108	4	part	part	NOUN
taxlaw-2867	108	5	5.b	5.b	NUM
taxlaw-2867	108	6	.	.	PROPN
taxlaw-2867	108	7	29	29	NUM
taxlaw-2867	108	8	see	see	VERB
taxlaw-2867	108	9	infra	infra	NOUN
taxlaw-2867	108	10	part	part	NOUN
taxlaw-2867	108	11	5.c	5.c	NUM
taxlaw-2867	108	12	.	.	NOUN
taxlaw-2867	108	13	30	30	NUM
taxlaw-2867	108	14	see	see	VERB
taxlaw-2867	108	15	infra	infra	NOUN
taxlaw-2867	108	16	part	part	NOUN
taxlaw-2867	108	17	5.d	5.d	NUM
taxlaw-2867	108	18	.	.	NOUN
taxlaw-2867	108	19	2018	2018	NUM
taxlaw-2867	108	20	]	]	PUNCT
taxlaw-2867	108	21	83	83	NUM
taxlaw-2867	108	22	chinese	chinese	ADJ
taxlaw-2867	108	23	state	state	NOUN
taxlaw-2867	108	24	capitalism	capitalism	NOUN
taxlaw-2867	108	25	and	and	CCONJ
taxlaw-2867	108	26	the	the	DET
taxlaw-2867	108	27	international	international	ADJ
taxlaw-2867	108	28	tax	tax	NOUN
taxlaw-2867	108	29	regime	regime	PROPN
taxlaw-2867	108	30	ii	ii	PROPN
taxlaw-2867	108	31	.	.	PUNCT
taxlaw-2867	109	1	fault	fault	VERB
taxlaw-2867	109	2	lines	line	NOUN
taxlaw-2867	109	3	in	in	ADP
taxlaw-2867	109	4	the	the	DET
taxlaw-2867	109	5	international	international	ADJ
taxlaw-2867	109	6	tax	tax	NOUN
taxlaw-2867	109	7	regime	regime	NOUN
taxlaw-2867	109	8	a.	a.	NOUN
taxlaw-2867	109	9	allocation	allocation	NOUN
taxlaw-2867	109	10	of	of	ADP
taxlaw-2867	109	11	taxing	tax	VERB
taxlaw-2867	109	12	rights	right	NOUN
taxlaw-2867	109	13	before	before	ADP
taxlaw-2867	109	14	considering	consider	VERB
taxlaw-2867	109	15	how	how	SCONJ
taxlaw-2867	109	16	china	china	PROPN
taxlaw-2867	109	17	’s	’s	PART
taxlaw-2867	109	18	system	system	NOUN
taxlaw-2867	109	19	of	of	ADP
taxlaw-2867	109	20	state	state	NOUN
taxlaw-2867	109	21	capitalism	capitalism	NOUN
taxlaw-2867	109	22	may	may	AUX
taxlaw-2867	109	23	impact	impact	VERB
taxlaw-2867	109	24	the	the	DET
taxlaw-2867	109	25	objectives	objective	NOUN
taxlaw-2867	109	26	of	of	ADP
taxlaw-2867	109	27	its	its	PRON
taxlaw-2867	109	28	international	international	ADJ
taxlaw-2867	109	29	tax	tax	NOUN
taxlaw-2867	109	30	policy	policy	NOUN
taxlaw-2867	109	31	,	,	PUNCT
taxlaw-2867	109	32	it	it	PRON
taxlaw-2867	109	33	is	be	AUX
taxlaw-2867	109	34	instructive	instructive	ADJ
taxlaw-2867	109	35	to	to	AUX
taxlaw-2867	109	36	first	first	ADV
taxlaw-2867	109	37	survey	survey	VERB
taxlaw-2867	109	38	three	three	NUM
taxlaw-2867	109	39	key	key	ADJ
taxlaw-2867	109	40	points	point	NOUN
taxlaw-2867	109	41	of	of	ADP
taxlaw-2867	109	42	disagreement	disagreement	NOUN
taxlaw-2867	109	43	between	between	ADP
taxlaw-2867	109	44	developed	developed	ADJ
taxlaw-2867	109	45	and	and	CCONJ
taxlaw-2867	109	46	developing	develop	VERB
taxlaw-2867	109	47	countries	country	NOUN
taxlaw-2867	109	48	regarding	regard	VERB
taxlaw-2867	109	49	the	the	DET
taxlaw-2867	109	50	current	current	ADJ
taxlaw-2867	109	51	international	international	ADJ
taxlaw-2867	109	52	tax	tax	NOUN
taxlaw-2867	109	53	regime	regime	NOUN
taxlaw-2867	109	54	.	.	PUNCT
taxlaw-2867	110	1	only	only	ADV
taxlaw-2867	110	2	after	after	ADP
taxlaw-2867	110	3	considering	consider	VERB
taxlaw-2867	110	4	the	the	DET
taxlaw-2867	110	5	major	major	ADJ
taxlaw-2867	110	6	fault	fault	NOUN
taxlaw-2867	110	7	lines	line	NOUN
taxlaw-2867	110	8	over	over	ADP
taxlaw-2867	110	9	international	international	ADJ
taxlaw-2867	110	10	tax	tax	NOUN
taxlaw-2867	110	11	policy	policy	NOUN
taxlaw-2867	110	12	does	do	AUX
taxlaw-2867	110	13	the	the	DET
taxlaw-2867	110	14	significance	significance	NOUN
taxlaw-2867	110	15	of	of	ADP
taxlaw-2867	110	16	china	china	PROPN
taxlaw-2867	110	17	’s	’s	PART
taxlaw-2867	110	18	unique	unique	ADJ
taxlaw-2867	110	19	position	position	NOUN
taxlaw-2867	110	20	in	in	ADP
taxlaw-2867	110	21	tax	tax	NOUN
taxlaw-2867	110	22	diplomacy	diplomacy	NOUN
taxlaw-2867	110	23	—	—	PUNCT
taxlaw-2867	110	24	as	as	ADP
taxlaw-2867	110	25	an	an	DET
taxlaw-2867	110	26	emerging	emerge	VERB
taxlaw-2867	110	27	economic	economic	ADJ
taxlaw-2867	110	28	power	power	NOUN
taxlaw-2867	110	29	with	with	ADP
taxlaw-2867	110	30	significant	significant	ADJ
taxlaw-2867	110	31	soecontrolled	soecontrolle	VERB
taxlaw-2867	110	32	capital	capital	NOUN
taxlaw-2867	110	33	outflows	outflow	NOUN
taxlaw-2867	110	34	—	—	PUNCT
taxlaw-2867	110	35	become	become	VERB
taxlaw-2867	110	36	clear	clear	ADJ
taxlaw-2867	110	37	.	.	PUNCT
taxlaw-2867	111	1	the	the	DET
taxlaw-2867	111	2	first	first	ADJ
taxlaw-2867	111	3	,	,	PUNCT
taxlaw-2867	111	4	and	and	CCONJ
taxlaw-2867	111	5	arguably	arguably	ADV
taxlaw-2867	111	6	the	the	DET
taxlaw-2867	111	7	most	most	ADV
taxlaw-2867	111	8	important	important	ADJ
taxlaw-2867	111	9	,	,	PUNCT
taxlaw-2867	111	10	area	area	NOUN
taxlaw-2867	111	11	of	of	ADP
taxlaw-2867	111	12	divergence	divergence	NOUN
taxlaw-2867	111	13	is	be	AUX
taxlaw-2867	111	14	the	the	DET
taxlaw-2867	111	15	allocation	allocation	NOUN
taxlaw-2867	111	16	of	of	ADP
taxlaw-2867	111	17	taxing	tax	VERB
taxlaw-2867	111	18	rights	right	NOUN
taxlaw-2867	111	19	between	between	ADP
taxlaw-2867	111	20	source	source	NOUN
taxlaw-2867	111	21	and	and	CCONJ
taxlaw-2867	111	22	residence	residence	NOUN
taxlaw-2867	111	23	countries	country	NOUN
taxlaw-2867	111	24	.	.	PUNCT
taxlaw-2867	112	1	when	when	SCONJ
taxlaw-2867	112	2	a	a	DET
taxlaw-2867	112	3	resident	resident	NOUN
taxlaw-2867	112	4	of	of	ADP
taxlaw-2867	112	5	country	country	NOUN
taxlaw-2867	112	6	a	a	DET
taxlaw-2867	112	7	earns	earn	VERB
taxlaw-2867	112	8	income	income	NOUN
taxlaw-2867	112	9	in	in	ADP
taxlaw-2867	112	10	country	country	NOUN
taxlaw-2867	112	11	b	b	PROPN
taxlaw-2867	112	12	,	,	PUNCT
taxlaw-2867	112	13	both	both	DET
taxlaw-2867	112	14	countries	country	NOUN
taxlaw-2867	112	15	may	may	AUX
taxlaw-2867	112	16	legitimately	legitimately	ADV
taxlaw-2867	112	17	claim	claim	VERB
taxlaw-2867	112	18	the	the	DET
taxlaw-2867	112	19	right	right	NOUN
taxlaw-2867	112	20	to	to	PART
taxlaw-2867	112	21	tax	tax	VERB
taxlaw-2867	112	22	these	these	DET
taxlaw-2867	112	23	earnings	earning	NOUN
taxlaw-2867	112	24	.	.	PUNCT
taxlaw-2867	113	1	country	country	NOUN
taxlaw-2867	113	2	a	a	PRON
taxlaw-2867	113	3	,	,	PUNCT
taxlaw-2867	113	4	the	the	DET
taxlaw-2867	113	5	residence	residence	NOUN
taxlaw-2867	113	6	country	country	NOUN
taxlaw-2867	113	7	,	,	PUNCT
taxlaw-2867	113	8	may	may	AUX
taxlaw-2867	113	9	assert	assert	VERB
taxlaw-2867	113	10	taxing	tax	VERB
taxlaw-2867	113	11	jurisdiction	jurisdiction	NOUN
taxlaw-2867	113	12	since	since	SCONJ
taxlaw-2867	113	13	it	it	PRON
taxlaw-2867	113	14	is	be	AUX
taxlaw-2867	113	15	where	where	SCONJ
taxlaw-2867	113	16	the	the	DET
taxlaw-2867	113	17	income	income	NOUN
taxlaw-2867	113	18	recipient	recipient	NOUN
taxlaw-2867	113	19	resides	reside	VERB
taxlaw-2867	113	20	or	or	CCONJ
taxlaw-2867	113	21	where	where	SCONJ
taxlaw-2867	113	22	a	a	DET
taxlaw-2867	113	23	corporate	corporate	ADJ
taxlaw-2867	113	24	taxpayer	taxpayer	NOUN
taxlaw-2867	113	25	has	have	VERB
taxlaw-2867	113	26	its	its	PRON
taxlaw-2867	113	27	place	place	NOUN
taxlaw-2867	113	28	of	of	ADP
taxlaw-2867	113	29	incorporation	incorporation	NOUN
taxlaw-2867	113	30	or	or	CCONJ
taxlaw-2867	113	31	management.31	management.31	PROPN
taxlaw-2867	113	32	country	country	NOUN
taxlaw-2867	113	33	b	b	NOUN
taxlaw-2867	113	34	,	,	PUNCT
taxlaw-2867	113	35	the	the	DET
taxlaw-2867	113	36	source	source	NOUN
taxlaw-2867	113	37	country	country	NOUN
taxlaw-2867	113	38	,	,	PUNCT
taxlaw-2867	113	39	may	may	AUX
taxlaw-2867	113	40	assert	assert	VERB
taxlaw-2867	113	41	taxing	tax	VERB
taxlaw-2867	113	42	jurisdiction	jurisdiction	NOUN
taxlaw-2867	113	43	since	since	SCONJ
taxlaw-2867	113	44	it	it	PRON
taxlaw-2867	113	45	is	be	AUX
taxlaw-2867	113	46	where	where	SCONJ
taxlaw-2867	113	47	the	the	DET
taxlaw-2867	113	48	income	income	NOUN
taxlaw-2867	113	49	is	be	AUX
taxlaw-2867	113	50	earned.32	earned.32	VERB
taxlaw-2867	113	51	thus	thus	ADV
taxlaw-2867	113	52	the	the	DET
taxlaw-2867	113	53	“	"	PUNCT
taxlaw-2867	113	54	essential	essential	ADJ
taxlaw-2867	113	55	dilemma	dilemma	NOUN
taxlaw-2867	113	56	of	of	ADP
taxlaw-2867	113	57	international	international	ADJ
taxlaw-2867	113	58	taxation	taxation	NOUN
taxlaw-2867	113	59	”	"	PUNCT
taxlaw-2867	113	60	is	be	AUX
taxlaw-2867	113	61	resolving	resolve	VERB
taxlaw-2867	113	62	the	the	DET
taxlaw-2867	113	63	competing	compete	VERB
taxlaw-2867	113	64	claims	claim	NOUN
taxlaw-2867	113	65	of	of	ADP
taxlaw-2867	113	66	residence	residence	NOUN
taxlaw-2867	113	67	and	and	CCONJ
taxlaw-2867	113	68	source	source	NOUN
taxlaw-2867	113	69	jurisdictions.33	jurisdictions.33	NOUN
taxlaw-2867	113	70	much	much	ADJ
taxlaw-2867	113	71	ink	ink	NOUN
taxlaw-2867	113	72	has	have	AUX
taxlaw-2867	113	73	been	be	AUX
taxlaw-2867	113	74	spilled	spill	VERB
taxlaw-2867	113	75	over	over	ADP
taxlaw-2867	113	76	whether	whether	SCONJ
taxlaw-2867	113	77	residence	residence	NOUN
taxlaw-2867	113	78	or	or	CCONJ
taxlaw-2867	113	79	source	source	NOUN
taxlaw-2867	113	80	countries	country	NOUN
taxlaw-2867	113	81	have	have	AUX
taxlaw-2867	113	82	a	a	DET
taxlaw-2867	113	83	“	"	PUNCT
taxlaw-2867	113	84	better	well	ADJ
taxlaw-2867	113	85	”	"	PUNCT
taxlaw-2867	113	86	right	right	NOUN
taxlaw-2867	113	87	to	to	ADP
taxlaw-2867	113	88	tax	tax	NOUN
taxlaw-2867	113	89	earnings,34	earnings,34	NOUN
taxlaw-2867	113	90	and	and	CCONJ
taxlaw-2867	113	91	over	over	ADP
taxlaw-2867	113	92	the	the	DET
taxlaw-2867	113	93	worldwide	worldwide	ADJ
taxlaw-2867	113	94	efficiency	efficiency	NOUN
taxlaw-2867	113	95	impacts	impact	NOUN
taxlaw-2867	113	96	of	of	ADP
taxlaw-2867	113	97	residence	residence	NOUN
taxlaw-2867	113	98	or	or	CCONJ
taxlaw-2867	113	99	source	source	NOUN
taxlaw-2867	113	100	taxation.35	taxation.35	NOUN
taxlaw-2867	113	101	yet	yet	ADV
taxlaw-2867	113	102	,	,	PUNCT
taxlaw-2867	113	103	self	self	NOUN
taxlaw-2867	113	104	-	-	PUNCT
taxlaw-2867	113	105	interested	interested	ADJ
taxlaw-2867	113	106	countries	country	NOUN
taxlaw-2867	113	107	have	have	AUX
taxlaw-2867	113	108	generally	generally	ADV
taxlaw-2867	113	109	been	be	AUX
taxlaw-2867	113	110	unwilling	unwilling	ADJ
taxlaw-2867	113	111	to	to	PART
taxlaw-2867	113	112	entirely	entirely	ADV
taxlaw-2867	113	113	forgo	forgo	VERB
taxlaw-2867	113	114	taxation	taxation	NOUN
taxlaw-2867	113	115	of	of	ADP
taxlaw-2867	113	116	income	income	NOUN
taxlaw-2867	113	117	earned	earn	VERB
taxlaw-2867	113	118	by	by	ADP
taxlaw-2867	113	119	their	their	PRON
taxlaw-2867	113	120	residents	resident	NOUN
taxlaw-2867	113	121	abroad	abroad	ADV
taxlaw-2867	113	122	or	or	CCONJ
taxlaw-2867	113	123	by	by	ADP
taxlaw-2867	113	124	nonresidents	nonresident	NOUN
taxlaw-2867	113	125	within	within	ADP
taxlaw-2867	113	126	their	their	PRON
taxlaw-2867	113	127	borders	border	NOUN
taxlaw-2867	113	128	.	.	PUNCT
taxlaw-2867	114	1	this	this	PRON
taxlaw-2867	114	2	can	can	AUX
taxlaw-2867	114	3	create	create	VERB
taxlaw-2867	114	4	double	double	ADJ
taxlaw-2867	114	5	taxation	taxation	NOUN
taxlaw-2867	114	6	,	,	PUNCT
taxlaw-2867	114	7	as	as	SCONJ
taxlaw-2867	114	8	earnings	earning	NOUN
taxlaw-2867	114	9	may	may	AUX
taxlaw-2867	114	10	be	be	AUX
taxlaw-2867	114	11	taxed	tax	VERB
taxlaw-2867	114	12	twice	twice	ADV
taxlaw-2867	114	13	,	,	PUNCT
taxlaw-2867	114	14	once	once	ADV
taxlaw-2867	114	15	by	by	ADP
taxlaw-2867	114	16	the	the	DET
taxlaw-2867	114	17	residence	residence	NOUN
taxlaw-2867	114	18	country	country	NOUN
taxlaw-2867	114	19	and	and	CCONJ
taxlaw-2867	114	20	once	once	ADV
taxlaw-2867	114	21	by	by	ADP
taxlaw-2867	114	22	the	the	DET
taxlaw-2867	114	23	source	source	NOUN
taxlaw-2867	114	24	country	country	NOUN
taxlaw-2867	114	25	.	.	PUNCT
taxlaw-2867	115	1	while	while	SCONJ
taxlaw-2867	115	2	one	one	NUM
taxlaw-2867	115	3	country	country	NOUN
taxlaw-2867	115	4	can	can	AUX
taxlaw-2867	115	5	unilaterally	unilaterally	ADV
taxlaw-2867	115	6	take	take	VERB
taxlaw-2867	115	7	steps	step	NOUN
taxlaw-2867	115	8	to	to	PART
taxlaw-2867	115	9	limit	limit	VERB
taxlaw-2867	115	10	the	the	DET
taxlaw-2867	115	11	burden	burden	NOUN
taxlaw-2867	115	12	of	of	ADP
taxlaw-2867	115	13	double	double	ADJ
taxlaw-2867	115	14	taxation	taxation	NOUN
taxlaw-2867	115	15	on	on	ADP
taxlaw-2867	115	16	its	its	PRON
taxlaw-2867	115	17	residents	resident	NOUN
taxlaw-2867	115	18	through	through	ADP
taxlaw-2867	115	19	the	the	DET
taxlaw-2867	115	20	use	use	NOUN
taxlaw-2867	115	21	of	of	ADP
taxlaw-2867	115	22	foreign	foreign	ADJ
taxlaw-2867	115	23	tax	tax	NOUN
taxlaw-2867	115	24	credits	credit	NOUN
taxlaw-2867	115	25	,	,	PUNCT
taxlaw-2867	115	26	exemptions	exemption	NOUN
taxlaw-2867	115	27	,	,	PUNCT
taxlaw-2867	115	28	or	or	CCONJ
taxlaw-2867	115	29	deductions	deduction	NOUN
taxlaw-2867	115	30	,	,	PUNCT
taxlaw-2867	115	31	bilateral	bilateral	ADJ
taxlaw-2867	115	32	solutions	solution	NOUN
taxlaw-2867	115	33	are	be	AUX
taxlaw-2867	115	34	preferred.36	preferred.36	NOUN
taxlaw-2867	115	35	unilateral	unilateral	ADJ
taxlaw-2867	115	36	action	action	NOUN
taxlaw-2867	115	37	requires	require	VERB
taxlaw-2867	115	38	a	a	DET
taxlaw-2867	115	39	residence	residence	NOUN
taxlaw-2867	115	40	country	country	NOUN
taxlaw-2867	115	41	to	to	PART
taxlaw-2867	115	42	subordinate	subordinate	VERB
taxlaw-2867	115	43	its	its	PRON
taxlaw-2867	115	44	tax	tax	NOUN
taxlaw-2867	115	45	claims	claim	NOUN
taxlaw-2867	115	46	over	over	ADP
taxlaw-2867	115	47	foreign	foreign	ADJ
taxlaw-2867	115	48	income	income	NOUN
taxlaw-2867	115	49	to	to	PART
taxlaw-2867	115	50	source	source	VERB
taxlaw-2867	115	51	country	country	NOUN
taxlaw-2867	115	52	claims	claim	VERB
taxlaw-2867	115	53	,	,	PUNCT
taxlaw-2867	115	54	without	without	ADP
taxlaw-2867	115	55	any	any	DET
taxlaw-2867	115	56	guarantee	guarantee	NOUN
taxlaw-2867	115	57	from	from	ADP
taxlaw-2867	115	58	the	the	DET
taxlaw-2867	115	59	source	source	NOUN
taxlaw-2867	115	60	country	country	NOUN
taxlaw-2867	115	61	of	of	ADP
taxlaw-2867	115	62	reciprocity	reciprocity	NOUN
taxlaw-2867	115	63	or	or	CCONJ
taxlaw-2867	115	64	of	of	ADP
taxlaw-2867	115	65	an	an	DET
taxlaw-2867	115	66	upper	upper	ADJ
taxlaw-2867	115	67	limitation	limitation	NOUN
taxlaw-2867	115	68	on	on	ADP
taxlaw-2867	115	69	taxes	taxis	NOUN
taxlaw-2867	115	70	imposed	impose	VERB
taxlaw-2867	115	71	.	.	PUNCT
taxlaw-2867	116	1	moreover	moreover	ADV
taxlaw-2867	116	2	,	,	PUNCT
taxlaw-2867	116	3	unilateral	unilateral	ADJ
taxlaw-2867	116	4	exemptions	exemption	NOUN
taxlaw-2867	116	5	can	can	AUX
taxlaw-2867	116	6	result	result	VERB
taxlaw-2867	116	7	in	in	ADP
taxlaw-2867	116	8	double	double	ADJ
taxlaw-2867	116	9	nontaxation.37	nontaxation.37	PROPN
taxlaw-2867	116	10	as	as	ADP
taxlaw-2867	116	11	a	a	DET
taxlaw-2867	116	12	result	result	NOUN
taxlaw-2867	116	13	,	,	PUNCT
taxlaw-2867	116	14	a	a	DET
taxlaw-2867	116	15	network	network	NOUN
taxlaw-2867	116	16	of	of	ADP
taxlaw-2867	116	17	over	over	ADP
taxlaw-2867	116	18	3,000	3,000	NUM
taxlaw-2867	116	19	bilateral	bilateral	ADJ
taxlaw-2867	116	20	tax	tax	NOUN
taxlaw-2867	116	21	treaties	treaty	NOUN
taxlaw-2867	116	22	has	have	AUX
taxlaw-2867	116	23	developed	develop	VERB
taxlaw-2867	116	24	to	to	PART
taxlaw-2867	116	25	govern	govern	VERB
taxlaw-2867	116	26	the	the	DET
taxlaw-2867	116	27	taxation	taxation	NOUN
taxlaw-2867	116	28	of	of	ADP
taxlaw-2867	116	29	cross	cross	ADJ
taxlaw-2867	116	30	-	-	ADJ
taxlaw-2867	116	31	border	border	ADJ
taxlaw-2867	116	32	business	business	NOUN
taxlaw-2867	116	33	and	and	CCONJ
taxlaw-2867	116	34	investment.38	investment.38	PROPN
taxlaw-2867	116	35	while	while	SCONJ
taxlaw-2867	116	36	the	the	DET
taxlaw-2867	116	37	modern	modern	ADJ
taxlaw-2867	116	38	scope	scope	NOUN
taxlaw-2867	116	39	of	of	ADP
taxlaw-2867	116	40	bilateral	bilateral	ADJ
taxlaw-2867	116	41	tax	tax	NOUN
taxlaw-2867	116	42	treaties	treaty	NOUN
taxlaw-2867	116	43	31	31	NUM
taxlaw-2867	116	44	see	see	VERB
taxlaw-2867	116	45	generally	generally	ADV
taxlaw-2867	116	46	peggy	peggy	PROPN
taxlaw-2867	116	47	b.	b.	PROPN
taxlaw-2867	116	48	musgrave	musgrave	PROPN
taxlaw-2867	116	49	,	,	PUNCT
taxlaw-2867	116	50	sovereignty	sovereignty	NOUN
taxlaw-2867	116	51	,	,	PUNCT
taxlaw-2867	116	52	entitlement	entitlement	NOUN
taxlaw-2867	116	53	,	,	PUNCT
taxlaw-2867	116	54	and	and	CCONJ
taxlaw-2867	116	55	cooperation	cooperation	NOUN
taxlaw-2867	116	56	in	in	ADP
taxlaw-2867	116	57	international	international	ADJ
taxlaw-2867	116	58	taxation	taxation	NOUN
taxlaw-2867	116	59	,	,	PUNCT
taxlaw-2867	116	60	26	26	NUM
taxlaw-2867	116	61	brook	brook	NOUN
taxlaw-2867	116	62	.	.	PUNCT
taxlaw-2867	117	1	j.	j.	PROPN
taxlaw-2867	117	2	int’l	int’l	PROPN
taxlaw-2867	117	3	l.	l.	PROPN
taxlaw-2867	117	4	1335	1335	NUM
taxlaw-2867	117	5	,	,	PUNCT
taxlaw-2867	117	6	1336	1336	NUM
taxlaw-2867	117	7	(	(	PUNCT
taxlaw-2867	117	8	2001	2001	NUM
taxlaw-2867	117	9	)	)	PUNCT
taxlaw-2867	118	1	(	(	PUNCT
taxlaw-2867	118	2	discussing	discuss	VERB
taxlaw-2867	118	3	justifications	justification	NOUN
taxlaw-2867	118	4	of	of	ADP
taxlaw-2867	118	5	resident	resident	ADJ
taxlaw-2867	118	6	country	country	NOUN
taxlaw-2867	118	7	taxation	taxation	PROPN
taxlaw-2867	118	8	)	)	PUNCT
taxlaw-2867	118	9	;	;	PUNCT
taxlaw-2867	118	10	omri	omri	PROPN
taxlaw-2867	118	11	marian	marian	PROPN
taxlaw-2867	118	12	,	,	PUNCT
taxlaw-2867	118	13	jurisdiction	jurisdiction	NOUN
taxlaw-2867	118	14	to	to	PART
taxlaw-2867	118	15	tax	tax	NOUN
taxlaw-2867	118	16	corporations	corporation	NOUN
taxlaw-2867	118	17	,	,	PUNCT
taxlaw-2867	118	18	54	54	NUM
taxlaw-2867	118	19	b.c	b.c	PROPN
taxlaw-2867	118	20	.	.	PROPN
taxlaw-2867	118	21	l.	l.	PROPN
taxlaw-2867	118	22	rev	rev	PROPN
taxlaw-2867	118	23	.	.	PROPN
taxlaw-2867	119	1	1613	1613	NUM
taxlaw-2867	119	2	(	(	PUNCT
taxlaw-2867	119	3	2013	2013	NUM
taxlaw-2867	119	4	)	)	PUNCT
taxlaw-2867	120	1	(	(	PUNCT
taxlaw-2867	120	2	analyzing	analyze	VERB
taxlaw-2867	120	3	the	the	DET
taxlaw-2867	120	4	concept	concept	NOUN
taxlaw-2867	120	5	of	of	ADP
taxlaw-2867	120	6	corporate	corporate	ADJ
taxlaw-2867	120	7	residence	residence	NOUN
taxlaw-2867	120	8	)	)	PUNCT
taxlaw-2867	120	9	.	.	PUNCT
taxlaw-2867	121	1	32	32	NUM
taxlaw-2867	121	2	see	see	VERB
taxlaw-2867	121	3	,	,	PUNCT
taxlaw-2867	121	4	e.g.	e.g.	ADV
taxlaw-2867	121	5	,	,	PUNCT
taxlaw-2867	121	6	peggy	peggy	PROPN
taxlaw-2867	121	7	b.	b.	PROPN
taxlaw-2867	121	8	musgrave	musgrave	PROPN
taxlaw-2867	121	9	,	,	PUNCT
taxlaw-2867	121	10	interjurisdictional	interjurisdictional	ADJ
taxlaw-2867	121	11	equity	equity	NOUN
taxlaw-2867	121	12	in	in	ADP
taxlaw-2867	121	13	company	company	NOUN
taxlaw-2867	121	14	taxation	taxation	NOUN
taxlaw-2867	121	15	:	:	PUNCT
taxlaw-2867	121	16	principles	principle	NOUN
taxlaw-2867	121	17	and	and	CCONJ
taxlaw-2867	121	18	applications	application	NOUN
taxlaw-2867	121	19	to	to	ADP
taxlaw-2867	121	20	the	the	DET
taxlaw-2867	121	21	european	european	PROPN
taxlaw-2867	121	22	union	union	PROPN
taxlaw-2867	121	23	,	,	PUNCT
taxlaw-2867	121	24	quoted	quote	VERB
taxlaw-2867	121	25	in	in	ADP
taxlaw-2867	121	26	michael	michael	PROPN
taxlaw-2867	121	27	j.	j.	PROPN
taxlaw-2867	121	28	graetz	graetz	PROPN
taxlaw-2867	121	29	,	,	PUNCT
taxlaw-2867	121	30	foundations	foundation	NOUN
taxlaw-2867	121	31	of	of	ADP
taxlaw-2867	121	32	international	international	ADJ
taxlaw-2867	121	33	income	income	NOUN
taxlaw-2867	121	34	taxation	taxation	NOUN
taxlaw-2867	121	35	6	6	NUM
taxlaw-2867	121	36	(	(	PUNCT
taxlaw-2867	121	37	2003	2003	NUM
taxlaw-2867	121	38	)	)	PUNCT
taxlaw-2867	121	39	.	.	PUNCT
taxlaw-2867	122	1	33	33	NUM
taxlaw-2867	122	2	graetz	graetz	NOUN
taxlaw-2867	122	3	,	,	PUNCT
taxlaw-2867	122	4	supra	supra	PROPN
taxlaw-2867	122	5	note	note	NOUN
taxlaw-2867	122	6	9	9	NUM
taxlaw-2867	122	7	,	,	PUNCT
taxlaw-2867	122	8	at	at	ADP
taxlaw-2867	122	9	11	11	NUM
taxlaw-2867	122	10	.	.	PUNCT
taxlaw-2867	122	11	34	34	NUM
taxlaw-2867	122	12	for	for	ADP
taxlaw-2867	122	13	brief	brief	ADJ
taxlaw-2867	122	14	review	review	NOUN
taxlaw-2867	122	15	of	of	ADP
taxlaw-2867	122	16	the	the	DET
taxlaw-2867	122	17	literature	literature	NOUN
taxlaw-2867	122	18	,	,	PUNCT
taxlaw-2867	122	19	see	see	VERB
taxlaw-2867	122	20	veronika	veronika	NOUN
taxlaw-2867	122	21	daurer	daurer	NOUN
taxlaw-2867	122	22	,	,	PUNCT
taxlaw-2867	122	23	tax	tax	NOUN
taxlaw-2867	122	24	treaties	treaty	NOUN
taxlaw-2867	122	25	and	and	CCONJ
taxlaw-2867	122	26	developing	develop	VERB
taxlaw-2867	122	27	countries	country	NOUN
taxlaw-2867	122	28	12	12	NUM
taxlaw-2867	122	29	-	-	SYM
taxlaw-2867	122	30	17	17	NUM
taxlaw-2867	122	31	(	(	PUNCT
taxlaw-2867	122	32	2014	2014	NUM
taxlaw-2867	122	33	)	)	PUNCT
taxlaw-2867	122	34	;	;	PUNCT
taxlaw-2867	122	35	graetz	graetz	NOUN
taxlaw-2867	122	36	,	,	PUNCT
taxlaw-2867	122	37	supra	supra	PROPN
taxlaw-2867	122	38	note	note	PROPN
taxlaw-2867	122	39	32	32	NUM
taxlaw-2867	122	40	,	,	PUNCT
taxlaw-2867	122	41	at	at	ADP
taxlaw-2867	122	42	5	5	NUM
taxlaw-2867	122	43	-	-	SYM
taxlaw-2867	122	44	12	12	NUM
taxlaw-2867	122	45	.	.	NOUN
taxlaw-2867	122	46	35	35	NUM
taxlaw-2867	122	47	for	for	ADP
taxlaw-2867	122	48	a	a	DET
taxlaw-2867	122	49	discussion	discussion	NOUN
taxlaw-2867	122	50	and	and	CCONJ
taxlaw-2867	122	51	critique	critique	NOUN
taxlaw-2867	122	52	of	of	ADP
taxlaw-2867	122	53	the	the	DET
taxlaw-2867	122	54	principles	principle	NOUN
taxlaw-2867	122	55	of	of	ADP
taxlaw-2867	122	56	capital	capital	NOUN
taxlaw-2867	122	57	import	import	NOUN
taxlaw-2867	122	58	neutrality	neutrality	NOUN
taxlaw-2867	122	59	and	and	CCONJ
taxlaw-2867	122	60	capital	capital	NOUN
taxlaw-2867	122	61	export	export	NOUN
taxlaw-2867	122	62	neutrality	neutrality	NOUN
taxlaw-2867	122	63	,	,	PUNCT
taxlaw-2867	122	64	see	see	VERB
taxlaw-2867	122	65	graetz	graetz	NOUN
taxlaw-2867	122	66	,	,	PUNCT
taxlaw-2867	122	67	supra	supra	PROPN
taxlaw-2867	122	68	note	note	NOUN
taxlaw-2867	122	69	9	9	NUM
taxlaw-2867	122	70	,	,	PUNCT
taxlaw-2867	122	71	at	at	ADP
taxlaw-2867	122	72	93	93	NUM
taxlaw-2867	122	73	-	-	SYM
taxlaw-2867	122	74	98	98	NUM
taxlaw-2867	122	75	.	.	PUNCT
taxlaw-2867	123	1	36	36	NUM
taxlaw-2867	123	2	see	see	VERB
taxlaw-2867	123	3	,	,	PUNCT
taxlaw-2867	123	4	e.g.	e.g.	ADV
taxlaw-2867	123	5	,	,	PUNCT
taxlaw-2867	123	6	allison	allison	PROPN
taxlaw-2867	123	7	christians	christians	PROPN
taxlaw-2867	123	8	,	,	PUNCT
taxlaw-2867	123	9	beps	bep	NOUN
taxlaw-2867	123	10	and	and	CCONJ
taxlaw-2867	123	11	the	the	DET
taxlaw-2867	123	12	new	new	ADJ
taxlaw-2867	123	13	international	international	ADJ
taxlaw-2867	123	14	tax	tax	NOUN
taxlaw-2867	123	15	order	order	NOUN
taxlaw-2867	123	16	,	,	PUNCT
taxlaw-2867	123	17	2016	2016	NUM
taxlaw-2867	123	18	byu	byu	PROPN
taxlaw-2867	123	19	l.	l.	PROPN
taxlaw-2867	123	20	rev	rev	PROPN
taxlaw-2867	123	21	.	.	PROPN
taxlaw-2867	123	22	1603	1603	NUM
taxlaw-2867	123	23	,	,	PUNCT
taxlaw-2867	123	24	1610	1610	NUM
taxlaw-2867	123	25	(	(	PUNCT
taxlaw-2867	123	26	2016	2016	NUM
taxlaw-2867	123	27	)	)	PUNCT
taxlaw-2867	123	28	.	.	PUNCT
taxlaw-2867	124	1	37	37	NUM
taxlaw-2867	124	2	see	see	VERB
taxlaw-2867	124	3	i	i	PRON
taxlaw-2867	124	4	d.	d.	PROPN
taxlaw-2867	124	5	at	at	ADP
taxlaw-2867	124	6	1612	1612	NUM
taxlaw-2867	124	7	.	.	PUNCT
taxlaw-2867	125	1	38	38	NUM
taxlaw-2867	125	2	see	see	VERB
taxlaw-2867	125	3	reuven	reuven	PROPN
taxlaw-2867	125	4	s.	s.	PROPN
taxlaw-2867	125	5	avi	avi	PROPN
taxlaw-2867	125	6	-	-	PUNCT
taxlaw-2867	125	7	yonah	yonah	ADJ
taxlaw-2867	125	8	,	,	PUNCT
taxlaw-2867	125	9	double	double	ADJ
taxlaw-2867	125	10	tax	tax	NOUN
taxlaw-2867	125	11	treaties	treaty	NOUN
taxlaw-2867	125	12	:	:	PUNCT
taxlaw-2867	125	13	an	an	DET
taxlaw-2867	125	14	introduction	introduction	NOUN
taxlaw-2867	125	15	,	,	PUNCT
taxlaw-2867	125	16	in	in	ADP
taxlaw-2867	125	17	the	the	DET
taxlaw-2867	125	18	effect	effect	NOUN
taxlaw-2867	125	19	of	of	ADP
taxlaw-2867	125	20	treaties	treaty	NOUN
taxlaw-2867	125	21	on	on	ADP
taxlaw-2867	125	22	foreign	foreign	ADJ
taxlaw-2867	125	23	direct	direct	ADJ
taxlaw-2867	125	24	investment	investment	NOUN
taxlaw-2867	125	25	:	:	PUNCT
taxlaw-2867	125	26	bilateral	bilateral	ADJ
taxlaw-2867	125	27	investment	investment	NOUN
taxlaw-2867	125	28	treaties	treaty	NOUN
taxlaw-2867	125	29	,	,	PUNCT
taxlaw-2867	125	30	double	double	ADJ
taxlaw-2867	125	31	taxation	taxation	NOUN
taxlaw-2867	125	32	treaties	treaty	NOUN
taxlaw-2867	125	33	and	and	CCONJ
taxlaw-2867	125	34	investment	investment	NOUN
taxlaw-2867	125	35	flows	flow	VERB
taxlaw-2867	125	36	99106	99106	NUM
taxlaw-2867	125	37	(	(	PUNCT
taxlaw-2867	125	38	karl	karl	PROPN
taxlaw-2867	125	39	p.	p.	PROPN
taxlaw-2867	125	40	sauvant	sauvant	PROPN
taxlaw-2867	125	41	&	&	CCONJ
taxlaw-2867	125	42	lisa	lisa	PROPN
taxlaw-2867	125	43	e.	e.	PROPN
taxlaw-2867	125	44	sachs	sachs	PROPN
taxlaw-2867	125	45	eds	eds	PROPN
taxlaw-2867	125	46	.	.	PROPN
taxlaw-2867	125	47	,	,	PUNCT
taxlaw-2867	125	48	2009	2009	NUM
taxlaw-2867	125	49	)	)	PUNCT
taxlaw-2867	125	50	(	(	PUNCT
taxlaw-2867	125	51	providing	provide	VERB
taxlaw-2867	125	52	an	an	DET
taxlaw-2867	125	53	estimate	estimate	NOUN
taxlaw-2867	125	54	of	of	ADP
taxlaw-2867	125	55	2,500	2,500	NUM
taxlaw-2867	125	56	treaties	treaty	NOUN
taxlaw-2867	125	57	as	as	ADP
taxlaw-2867	125	58	of	of	ADP
taxlaw-2867	125	59	2009	2009	NUM
taxlaw-2867	125	60	)	)	PUNCT
taxlaw-2867	125	61	;	;	PUNCT
taxlaw-2867	125	62	see	see	VERB
taxlaw-2867	125	63	also	also	ADV
taxlaw-2867	125	64	brian	brian	PROPN
taxlaw-2867	125	65	84	84	NUM
taxlaw-2867	126	1	[	[	X
taxlaw-2867	126	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	126	3	columbia	columbia	PROPN
taxlaw-2867	126	4	journal	journal	PROPN
taxlaw-2867	126	5	of	of	ADP
taxlaw-2867	126	6	tax	tax	NOUN
taxlaw-2867	126	7	law	law	NOUN
taxlaw-2867	126	8	has	have	AUX
taxlaw-2867	126	9	expanded	expand	VERB
taxlaw-2867	126	10	,	,	PUNCT
taxlaw-2867	126	11	the	the	DET
taxlaw-2867	126	12	foundational	foundational	ADJ
taxlaw-2867	126	13	purpose	purpose	NOUN
taxlaw-2867	126	14	of	of	ADP
taxlaw-2867	126	15	these	these	DET
taxlaw-2867	126	16	treaties	treaty	NOUN
taxlaw-2867	126	17	has	have	AUX
taxlaw-2867	126	18	been	be	AUX
taxlaw-2867	126	19	preventing	prevent	VERB
taxlaw-2867	126	20	double	double	ADJ
taxlaw-2867	126	21	taxation.39	taxation.39	NOUN
taxlaw-2867	126	22	scholars	scholar	NOUN
taxlaw-2867	126	23	have	have	AUX
taxlaw-2867	126	24	considered	consider	VERB
taxlaw-2867	126	25	these	these	DET
taxlaw-2867	126	26	treaties	treaty	NOUN
taxlaw-2867	126	27	as	as	ADP
taxlaw-2867	126	28	constituting	constitute	VERB
taxlaw-2867	126	29	an	an	DET
taxlaw-2867	126	30	“	"	PUNCT
taxlaw-2867	126	31	international	international	ADJ
taxlaw-2867	126	32	tax	tax	NOUN
taxlaw-2867	126	33	regime	regime	NOUN
taxlaw-2867	126	34	,	,	PUNCT
taxlaw-2867	126	35	”	"	PUNCT
taxlaw-2867	126	36	as	as	SCONJ
taxlaw-2867	126	37	the	the	DET
taxlaw-2867	126	38	treaties	treaty	NOUN
taxlaw-2867	126	39	are	be	AUX
taxlaw-2867	126	40	“	"	PUNCT
taxlaw-2867	126	41	meaningfully	meaningfully	ADV
taxlaw-2867	126	42	standard	standard	ADJ
taxlaw-2867	126	43	”	"	PUNCT
taxlaw-2867	126	44	and	and	CCONJ
taxlaw-2867	126	45	“	"	PUNCT
taxlaw-2867	126	46	largely	largely	ADV
taxlaw-2867	126	47	similar	similar	ADJ
taxlaw-2867	126	48	in	in	ADP
taxlaw-2867	126	49	policy	policy	NOUN
taxlaw-2867	126	50	.	.	PUNCT
taxlaw-2867	127	1	”40	”40	NOUN
taxlaw-2867	127	2	in	in	ADP
taxlaw-2867	127	3	particular	particular	ADJ
taxlaw-2867	127	4	,	,	PUNCT
taxlaw-2867	127	5	this	this	DET
taxlaw-2867	127	6	network	network	NOUN
taxlaw-2867	127	7	of	of	ADP
taxlaw-2867	127	8	treaties	treaty	NOUN
taxlaw-2867	127	9	reflects	reflect	VERB
taxlaw-2867	127	10	what	what	PRON
taxlaw-2867	127	11	has	have	AUX
taxlaw-2867	127	12	been	be	AUX
taxlaw-2867	127	13	labeled	label	VERB
taxlaw-2867	127	14	the	the	DET
taxlaw-2867	127	15	“	"	PUNCT
taxlaw-2867	127	16	1920s	1920s	NUM
taxlaw-2867	127	17	compromise	compromise	NOUN
taxlaw-2867	127	18	.	.	PUNCT
taxlaw-2867	127	19	”	"	PUNCT
taxlaw-2867	128	1	as	as	SCONJ
taxlaw-2867	128	2	provided	provide	VERB
taxlaw-2867	128	3	for	for	ADP
taxlaw-2867	128	4	in	in	ADP
taxlaw-2867	128	5	the	the	DET
taxlaw-2867	128	6	1928	1928	NUM
taxlaw-2867	128	7	league	league	NOUN
taxlaw-2867	128	8	of	of	ADP
taxlaw-2867	128	9	nations	nations	PROPN
taxlaw-2867	128	10	model	model	VERB
taxlaw-2867	128	11	bilateral	bilateral	ADJ
taxlaw-2867	128	12	income	income	NOUN
taxlaw-2867	128	13	tax	tax	NOUN
taxlaw-2867	128	14	treaties	treaty	NOUN
taxlaw-2867	128	15	,	,	PUNCT
taxlaw-2867	128	16	the	the	DET
taxlaw-2867	128	17	primary	primary	ADJ
taxlaw-2867	128	18	right	right	NOUN
taxlaw-2867	128	19	to	to	PART
taxlaw-2867	128	20	tax	tax	VERB
taxlaw-2867	128	21	active	active	ADJ
taxlaw-2867	128	22	business	business	NOUN
taxlaw-2867	128	23	income	income	NOUN
taxlaw-2867	128	24	is	be	AUX
taxlaw-2867	128	25	allocated	allocate	VERB
taxlaw-2867	128	26	to	to	ADP
taxlaw-2867	128	27	the	the	DET
taxlaw-2867	128	28	source	source	NOUN
taxlaw-2867	128	29	jurisdiction	jurisdiction	NOUN
taxlaw-2867	128	30	while	while	SCONJ
taxlaw-2867	128	31	the	the	DET
taxlaw-2867	128	32	primary	primary	ADJ
taxlaw-2867	128	33	right	right	NOUN
taxlaw-2867	128	34	to	to	PART
taxlaw-2867	128	35	tax	tax	VERB
taxlaw-2867	128	36	passive	passive	ADJ
taxlaw-2867	128	37	investment	investment	NOUN
taxlaw-2867	128	38	income	income	NOUN
taxlaw-2867	128	39	is	be	AUX
taxlaw-2867	128	40	allocated	allocate	VERB
taxlaw-2867	128	41	to	to	ADP
taxlaw-2867	128	42	the	the	DET
taxlaw-2867	128	43	residence	residence	NOUN
taxlaw-2867	128	44	jurisdiction.41	jurisdiction.41	PROPN
taxlaw-2867	128	45	a	a	DET
taxlaw-2867	128	46	form	form	NOUN
taxlaw-2867	128	47	of	of	ADP
taxlaw-2867	128	48	this	this	DET
taxlaw-2867	128	49	compromise	compromise	NOUN
taxlaw-2867	128	50	has	have	AUX
taxlaw-2867	128	51	been	be	AUX
taxlaw-2867	128	52	embedded	embed	VERB
taxlaw-2867	128	53	in	in	ADP
taxlaw-2867	128	54	both	both	CCONJ
taxlaw-2867	128	55	the	the	DET
taxlaw-2867	128	56	oecd	oecd	PROPN
taxlaw-2867	128	57	and	and	CCONJ
taxlaw-2867	128	58	un	un	PROPN
taxlaw-2867	128	59	model	model	NOUN
taxlaw-2867	128	60	treaties	treaty	NOUN
taxlaw-2867	128	61	—	—	PUNCT
taxlaw-2867	128	62	which	which	PRON
taxlaw-2867	128	63	serve	serve	VERB
taxlaw-2867	128	64	as	as	ADP
taxlaw-2867	128	65	the	the	DET
taxlaw-2867	128	66	starting	starting	NOUN
taxlaw-2867	128	67	points	point	NOUN
taxlaw-2867	128	68	for	for	ADP
taxlaw-2867	128	69	modern	modern	ADJ
taxlaw-2867	128	70	international	international	ADJ
taxlaw-2867	128	71	tax	tax	NOUN
taxlaw-2867	128	72	treaty	treaty	NOUN
taxlaw-2867	128	73	negotiations	negotiation	NOUN
taxlaw-2867	128	74	.	.	PUNCT
taxlaw-2867	129	1	as	as	SCONJ
taxlaw-2867	129	2	the	the	DET
taxlaw-2867	129	3	presence	presence	NOUN
taxlaw-2867	129	4	of	of	ADP
taxlaw-2867	129	5	two	two	NUM
taxlaw-2867	129	6	competing	compete	VERB
taxlaw-2867	129	7	model	model	NOUN
taxlaw-2867	129	8	treaties	treaty	NOUN
taxlaw-2867	129	9	indicates	indicate	VERB
taxlaw-2867	129	10	,	,	PUNCT
taxlaw-2867	129	11	despite	despite	SCONJ
taxlaw-2867	129	12	the	the	DET
taxlaw-2867	129	13	“	"	PUNCT
taxlaw-2867	129	14	1920s	1920s	NUM
taxlaw-2867	129	15	compromise	compromise	NOUN
taxlaw-2867	129	16	”	"	PUNCT
taxlaw-2867	129	17	the	the	DET
taxlaw-2867	129	18	allocation	allocation	NOUN
taxlaw-2867	129	19	of	of	ADP
taxlaw-2867	129	20	taxing	tax	VERB
taxlaw-2867	129	21	rights	right	NOUN
taxlaw-2867	129	22	still	still	ADV
taxlaw-2867	129	23	remains	remain	VERB
taxlaw-2867	129	24	a	a	DET
taxlaw-2867	129	25	pressure	pressure	NOUN
taxlaw-2867	129	26	point	point	NOUN
taxlaw-2867	129	27	in	in	ADP
taxlaw-2867	129	28	the	the	DET
taxlaw-2867	129	29	international	international	ADJ
taxlaw-2867	129	30	tax	tax	NOUN
taxlaw-2867	129	31	regime	regime	NOUN
taxlaw-2867	129	32	.	.	PUNCT
taxlaw-2867	130	1	in	in	ADP
taxlaw-2867	130	2	signing	sign	VERB
taxlaw-2867	130	3	a	a	DET
taxlaw-2867	130	4	bilateral	bilateral	ADJ
taxlaw-2867	130	5	tax	tax	NOUN
taxlaw-2867	130	6	treaty	treaty	NOUN
taxlaw-2867	130	7	,	,	PUNCT
taxlaw-2867	130	8	each	each	DET
taxlaw-2867	130	9	country	country	NOUN
taxlaw-2867	130	10	reduces	reduce	VERB
taxlaw-2867	130	11	its	its	PRON
taxlaw-2867	130	12	source	source	NOUN
taxlaw-2867	130	13	-	-	PUNCT
taxlaw-2867	130	14	based	base	VERB
taxlaw-2867	130	15	claims	claim	NOUN
taxlaw-2867	130	16	on	on	ADP
taxlaw-2867	130	17	income	income	NOUN
taxlaw-2867	130	18	earned	earn	VERB
taxlaw-2867	130	19	by	by	ADP
taxlaw-2867	130	20	non	non	NOUN
taxlaw-2867	130	21	-	-	NOUN
taxlaw-2867	130	22	residents	resident	NOUN
taxlaw-2867	130	23	within	within	ADP
taxlaw-2867	130	24	its	its	PRON
taxlaw-2867	130	25	borders	border	NOUN
taxlaw-2867	130	26	.	.	PUNCT
taxlaw-2867	131	1	for	for	ADP
taxlaw-2867	131	2	the	the	DET
taxlaw-2867	131	3	source	source	NOUN
taxlaw-2867	131	4	-	-	PUNCT
taxlaw-2867	131	5	based	base	VERB
taxlaw-2867	131	6	claims	claim	NOUN
taxlaw-2867	131	7	preserved	preserve	VERB
taxlaw-2867	131	8	by	by	ADP
taxlaw-2867	131	9	treaty	treaty	NOUN
taxlaw-2867	131	10	,	,	PUNCT
taxlaw-2867	131	11	the	the	DET
taxlaw-2867	131	12	residence	residence	NOUN
taxlaw-2867	131	13	country	country	NOUN
taxlaw-2867	131	14	promises	promise	VERB
taxlaw-2867	131	15	to	to	PART
taxlaw-2867	131	16	avoid	avoid	VERB
taxlaw-2867	131	17	double	double	ADJ
taxlaw-2867	131	18	taxation	taxation	NOUN
taxlaw-2867	131	19	by	by	ADP
taxlaw-2867	131	20	providing	provide	VERB
taxlaw-2867	131	21	a	a	DET
taxlaw-2867	131	22	tax	tax	NOUN
taxlaw-2867	131	23	credit	credit	NOUN
taxlaw-2867	131	24	or	or	CCONJ
taxlaw-2867	131	25	exemption	exemption	NOUN
taxlaw-2867	131	26	to	to	ADP
taxlaw-2867	131	27	its	its	PRON
taxlaw-2867	131	28	residents	resident	NOUN
taxlaw-2867	131	29	for	for	ADP
taxlaw-2867	131	30	income	income	NOUN
taxlaw-2867	131	31	earned	earn	VERB
taxlaw-2867	131	32	in	in	ADP
taxlaw-2867	131	33	the	the	DET
taxlaw-2867	131	34	source	source	NOUN
taxlaw-2867	131	35	country.42	country.42	VERB
taxlaw-2867	131	36	thus	thus	ADV
taxlaw-2867	131	37	,	,	PUNCT
taxlaw-2867	131	38	the	the	DET
taxlaw-2867	131	39	more	more	ADV
taxlaw-2867	131	40	source	source	NOUN
taxlaw-2867	131	41	-	-	PUNCT
taxlaw-2867	131	42	based	base	VERB
taxlaw-2867	131	43	claims	claim	NOUN
taxlaw-2867	131	44	preserved	preserve	VERB
taxlaw-2867	131	45	in	in	ADP
taxlaw-2867	131	46	a	a	DET
taxlaw-2867	131	47	bilateral	bilateral	ADJ
taxlaw-2867	131	48	treaty	treaty	NOUN
taxlaw-2867	131	49	the	the	PRON
taxlaw-2867	131	50	greater	great	ADJ
taxlaw-2867	131	51	the	the	DET
taxlaw-2867	131	52	allocation	allocation	NOUN
taxlaw-2867	131	53	of	of	ADP
taxlaw-2867	131	54	taxing	tax	VERB
taxlaw-2867	131	55	rights	right	NOUN
taxlaw-2867	131	56	to	to	ADP
taxlaw-2867	131	57	the	the	DET
taxlaw-2867	131	58	source	source	NOUN
taxlaw-2867	131	59	country	country	NOUN
taxlaw-2867	131	60	;	;	PUNCT
taxlaw-2867	131	61	the	the	DET
taxlaw-2867	131	62	fewer	fewer	ADV
taxlaw-2867	131	63	preserved	preserve	VERB
taxlaw-2867	131	64	,	,	PUNCT
taxlaw-2867	131	65	the	the	PRON
taxlaw-2867	131	66	greater	great	ADJ
taxlaw-2867	131	67	the	the	DET
taxlaw-2867	131	68	allocation	allocation	NOUN
taxlaw-2867	131	69	to	to	ADP
taxlaw-2867	131	70	the	the	DET
taxlaw-2867	131	71	residence	residence	NOUN
taxlaw-2867	131	72	country	country	NOUN
taxlaw-2867	131	73	.	.	PUNCT
taxlaw-2867	132	1	generally	generally	ADV
taxlaw-2867	132	2	,	,	PUNCT
taxlaw-2867	132	3	when	when	SCONJ
taxlaw-2867	132	4	a	a	DET
taxlaw-2867	132	5	set	set	NOUN
taxlaw-2867	132	6	of	of	ADP
taxlaw-2867	132	7	countries	country	NOUN
taxlaw-2867	132	8	has	have	AUX
taxlaw-2867	132	9	balanced	balance	VERB
taxlaw-2867	132	10	bilateral	bilateral	ADJ
taxlaw-2867	132	11	investment	investment	NOUN
taxlaw-2867	132	12	flows	flow	NOUN
taxlaw-2867	132	13	,	,	PUNCT
taxlaw-2867	132	14	each	each	PRON
taxlaw-2867	132	15	is	be	AUX
taxlaw-2867	132	16	a	a	DET
taxlaw-2867	132	17	source	source	NOUN
taxlaw-2867	132	18	country	country	NOUN
taxlaw-2867	132	19	roughly	roughly	ADV
taxlaw-2867	132	20	as	as	ADV
taxlaw-2867	132	21	often	often	ADV
taxlaw-2867	132	22	as	as	SCONJ
taxlaw-2867	132	23	it	it	PRON
taxlaw-2867	132	24	is	be	AUX
taxlaw-2867	132	25	a	a	DET
taxlaw-2867	132	26	residence	residence	NOUN
taxlaw-2867	132	27	country	country	NOUN
taxlaw-2867	132	28	,	,	PUNCT
taxlaw-2867	132	29	so	so	ADV
taxlaw-2867	132	30	both	both	PRON
taxlaw-2867	132	31	are	be	AUX
taxlaw-2867	132	32	willing	willing	ADJ
taxlaw-2867	132	33	to	to	PART
taxlaw-2867	132	34	give	give	VERB
taxlaw-2867	132	35	up	up	ADP
taxlaw-2867	132	36	significant	significant	ADJ
taxlaw-2867	132	37	source	source	NOUN
taxlaw-2867	132	38	-	-	PUNCT
taxlaw-2867	132	39	based	base	VERB
taxlaw-2867	132	40	claims.43	claims.43	NOUN
taxlaw-2867	132	41	thus	thus	ADV
taxlaw-2867	132	42	the	the	DET
taxlaw-2867	132	43	oecd	oecd	PROPN
taxlaw-2867	132	44	model	model	PROPN
taxlaw-2867	132	45	treaty	treaty	PROPN
taxlaw-2867	132	46	,	,	PUNCT
taxlaw-2867	132	47	which	which	PRON
taxlaw-2867	132	48	originated	originate	VERB
taxlaw-2867	132	49	amongst	amongst	ADP
taxlaw-2867	132	50	a	a	DET
taxlaw-2867	132	51	set	set	NOUN
taxlaw-2867	132	52	of	of	ADP
taxlaw-2867	132	53	developed	develop	VERB
taxlaw-2867	132	54	countries	country	NOUN
taxlaw-2867	132	55	assumed	assume	VERB
taxlaw-2867	132	56	to	to	PART
taxlaw-2867	132	57	have	have	VERB
taxlaw-2867	132	58	relatively	relatively	ADV
taxlaw-2867	132	59	balanced	balanced	ADJ
taxlaw-2867	132	60	investment	investment	NOUN
taxlaw-2867	132	61	flows	flow	NOUN
taxlaw-2867	132	62	,	,	PUNCT
taxlaw-2867	132	63	allocates	allocate	NOUN
taxlaw-2867	132	64	taxing	tax	VERB
taxlaw-2867	132	65	rights	right	NOUN
taxlaw-2867	132	66	primarily	primarily	ADV
taxlaw-2867	132	67	to	to	ADP
taxlaw-2867	132	68	the	the	DET
taxlaw-2867	132	69	state	state	NOUN
taxlaw-2867	132	70	of	of	ADP
taxlaw-2867	132	71	residence	residence	NOUN
taxlaw-2867	132	72	.	.	PUNCT
taxlaw-2867	133	1	however	however	ADV
taxlaw-2867	133	2	,	,	PUNCT
taxlaw-2867	133	3	if	if	SCONJ
taxlaw-2867	133	4	one	one	NUM
taxlaw-2867	133	5	country	country	NOUN
taxlaw-2867	133	6	receives	receive	VERB
taxlaw-2867	133	7	more	more	ADJ
taxlaw-2867	133	8	capital	capital	NOUN
taxlaw-2867	133	9	investment	investment	NOUN
taxlaw-2867	133	10	than	than	SCONJ
taxlaw-2867	133	11	it	it	PRON
taxlaw-2867	133	12	sends	send	VERB
taxlaw-2867	133	13	abroad	abroad	ADV
taxlaw-2867	133	14	,	,	PUNCT
taxlaw-2867	133	15	allocating	allocate	VERB
taxlaw-2867	133	16	tax	tax	NOUN
taxlaw-2867	133	17	rights	right	NOUN
taxlaw-2867	133	18	primarily	primarily	ADV
taxlaw-2867	133	19	to	to	ADP
taxlaw-2867	133	20	the	the	DET
taxlaw-2867	133	21	state	state	NOUN
taxlaw-2867	133	22	of	of	ADP
taxlaw-2867	133	23	residence	residence	NOUN
taxlaw-2867	133	24	can	can	AUX
taxlaw-2867	133	25	cause	cause	VERB
taxlaw-2867	133	26	the	the	DET
taxlaw-2867	133	27	capital	capital	NOUN
taxlaw-2867	133	28	importing	import	VERB
taxlaw-2867	133	29	country	country	NOUN
taxlaw-2867	133	30	to	to	PART
taxlaw-2867	133	31	lose	lose	VERB
taxlaw-2867	133	32	significant	significant	ADJ
taxlaw-2867	133	33	tax	tax	NOUN
taxlaw-2867	133	34	revenue	revenue	NOUN
taxlaw-2867	133	35	.	.	PUNCT
taxlaw-2867	134	1	because	because	SCONJ
taxlaw-2867	134	2	developed	developed	ADJ
taxlaw-2867	134	3	countries	country	NOUN
taxlaw-2867	134	4	are	be	AUX
taxlaw-2867	134	5	generally	generally	ADV
taxlaw-2867	134	6	exporters	exporter	NOUN
taxlaw-2867	134	7	of	of	ADP
taxlaw-2867	134	8	capital	capital	NOUN
taxlaw-2867	134	9	,	,	PUNCT
taxlaw-2867	134	10	and	and	CCONJ
taxlaw-2867	134	11	developing	develop	VERB
taxlaw-2867	134	12	countries	country	NOUN
taxlaw-2867	134	13	importers	importer	NOUN
taxlaw-2867	134	14	of	of	ADP
taxlaw-2867	134	15	capital	capital	NOUN
taxlaw-2867	134	16	,	,	PUNCT
taxlaw-2867	134	17	the	the	DET
taxlaw-2867	134	18	oecd	oecd	PROPN
taxlaw-2867	134	19	model	model	PROPN
taxlaw-2867	134	20	treaty	treaty	PROPN
taxlaw-2867	134	21	—	—	PUNCT
taxlaw-2867	134	22	with	with	ADP
taxlaw-2867	134	23	its	its	PRON
taxlaw-2867	134	24	bias	bias	NOUN
taxlaw-2867	134	25	toward	toward	ADP
taxlaw-2867	134	26	residence	residence	NOUN
taxlaw-2867	134	27	taxation	taxation	NOUN
taxlaw-2867	134	28	—	—	PUNCT
taxlaw-2867	134	29	has	have	AUX
taxlaw-2867	134	30	been	be	AUX
taxlaw-2867	134	31	criticized	criticize	VERB
taxlaw-2867	134	32	as	as	ADP
taxlaw-2867	134	33	favoring	favor	VERB
taxlaw-2867	134	34	developed	develop	VERB
taxlaw-2867	134	35	countries	country	NOUN
taxlaw-2867	134	36	over	over	ADP
taxlaw-2867	134	37	developing	develop	VERB
taxlaw-2867	134	38	countries.44	countries.44	NOUN
taxlaw-2867	134	39	as	as	ADP
taxlaw-2867	134	40	a	a	DET
taxlaw-2867	134	41	result	result	NOUN
taxlaw-2867	134	42	,	,	PUNCT
taxlaw-2867	134	43	the	the	DET
taxlaw-2867	134	44	un	un	PROPN
taxlaw-2867	134	45	model	model	PROPN
taxlaw-2867	134	46	treaty	treaty	PROPN
taxlaw-2867	134	47	is	be	AUX
taxlaw-2867	134	48	designed	design	VERB
taxlaw-2867	134	49	to	to	PART
taxlaw-2867	134	50	account	account	VERB
taxlaw-2867	134	51	for	for	ADP
taxlaw-2867	134	52	non	non	ADJ
taxlaw-2867	134	53	-	-	ADJ
taxlaw-2867	134	54	reciprocal	reciprocal	ADJ
taxlaw-2867	134	55	income	income	NOUN
taxlaw-2867	134	56	flows	flow	NOUN
taxlaw-2867	134	57	between	between	ADP
taxlaw-2867	134	58	a	a	DET
taxlaw-2867	134	59	developed	developed	ADJ
taxlaw-2867	134	60	and	and	CCONJ
taxlaw-2867	134	61	a	a	DET
taxlaw-2867	134	62	developing	develop	VERB
taxlaw-2867	134	63	country	country	NOUN
taxlaw-2867	134	64	by	by	ADP
taxlaw-2867	134	65	preserving	preserve	VERB
taxlaw-2867	134	66	more	more	ADJ
taxlaw-2867	134	67	source	source	NOUN
taxlaw-2867	134	68	-	-	PUNCT
taxlaw-2867	134	69	based	base	VERB
taxlaw-2867	134	70	claims.45	claims.45	NOUN
taxlaw-2867	134	71	the	the	DET
taxlaw-2867	134	72	allocation	allocation	NOUN
taxlaw-2867	134	73	of	of	ADP
taxlaw-2867	134	74	taxing	tax	VERB
taxlaw-2867	134	75	rights	right	NOUN
taxlaw-2867	134	76	is	be	AUX
taxlaw-2867	134	77	a	a	DET
taxlaw-2867	134	78	perennial	perennial	ADJ
taxlaw-2867	134	79	point	point	NOUN
taxlaw-2867	134	80	of	of	ADP
taxlaw-2867	134	81	contention	contention	NOUN
taxlaw-2867	134	82	between	between	ADP
taxlaw-2867	134	83	developed	developed	ADJ
taxlaw-2867	134	84	and	and	CCONJ
taxlaw-2867	134	85	developing	develop	VERB
taxlaw-2867	134	86	countries	country	NOUN
taxlaw-2867	134	87	in	in	ADP
taxlaw-2867	134	88	bilateral	bilateral	ADJ
taxlaw-2867	134	89	treaties	treaty	NOUN
taxlaw-2867	134	90	negotiations	negotiation	NOUN
taxlaw-2867	134	91	.	.	PUNCT
taxlaw-2867	135	1	during	during	ADP
taxlaw-2867	135	2	the	the	DET
taxlaw-2867	135	3	1940s	1940	NOUN
taxlaw-2867	135	4	,	,	PUNCT
taxlaw-2867	135	5	when	when	SCONJ
taxlaw-2867	135	6	efforts	effort	NOUN
taxlaw-2867	135	7	were	be	AUX
taxlaw-2867	135	8	j.	j.	PROPN
taxlaw-2867	135	9	arnold	arnold	PROPN
taxlaw-2867	135	10	,	,	PUNCT
taxlaw-2867	135	11	an	an	DET
taxlaw-2867	135	12	introduction	introduction	NOUN
taxlaw-2867	135	13	to	to	ADP
taxlaw-2867	135	14	tax	tax	NOUN
taxlaw-2867	135	15	treaties	treaty	NOUN
taxlaw-2867	135	16	,	,	PUNCT
taxlaw-2867	135	17	http://www.un.org/esa/ffd/wpcontent/uploads/2015/10/tt_introduction_eng.pdf	http://www.un.org/esa/ffd/wpcontent/uploads/2015/10/tt_introduction_eng.pdf	NOUN
taxlaw-2867	135	18	[	[	X
taxlaw-2867	135	19	https://perma.cc/uh46-y3sb	https://perma.cc/uh46-y3sb	ADP
taxlaw-2867	135	20	]	]	PUNCT
taxlaw-2867	135	21	(	(	PUNCT
taxlaw-2867	135	22	providing	provide	VERB
taxlaw-2867	135	23	an	an	DET
taxlaw-2867	135	24	estimate	estimate	NOUN
taxlaw-2867	135	25	of	of	ADP
taxlaw-2867	135	26	3,000	3,000	NUM
taxlaw-2867	135	27	as	as	ADP
taxlaw-2867	135	28	of	of	ADP
taxlaw-2867	135	29	2015	2015	NUM
taxlaw-2867	135	30	)	)	PUNCT
taxlaw-2867	135	31	.	.	PUNCT
taxlaw-2867	136	1	39	39	NUM
taxlaw-2867	136	2	see	see	VERB
taxlaw-2867	136	3	thomas	thomas	PROPN
taxlaw-2867	136	4	rixen	rixen	PROPN
taxlaw-2867	136	5	,	,	PUNCT
taxlaw-2867	136	6	the	the	DET
taxlaw-2867	136	7	political	political	ADJ
taxlaw-2867	136	8	economy	economy	NOUN
taxlaw-2867	136	9	of	of	ADP
taxlaw-2867	136	10	international	international	ADJ
taxlaw-2867	136	11	tax	tax	NOUN
taxlaw-2867	136	12	governance	governance	NOUN
taxlaw-2867	136	13	84	84	NUM
taxlaw-2867	136	14	-	-	SYM
taxlaw-2867	136	15	116	116	NUM
taxlaw-2867	136	16	(	(	PUNCT
taxlaw-2867	136	17	2008	2008	NUM
taxlaw-2867	136	18	)	)	PUNCT
taxlaw-2867	136	19	.	.	PUNCT
taxlaw-2867	137	1	40	40	NUM
taxlaw-2867	137	2	reuven	reuven	VERB
taxlaw-2867	137	3	s.	s.	PROPN
taxlaw-2867	137	4	avi	avi	PROPN
taxlaw-2867	137	5	-	-	PUNCT
taxlaw-2867	137	6	yonah	yonah	ADJ
taxlaw-2867	137	7	,	,	PUNCT
taxlaw-2867	137	8	commentary	commentary	NOUN
taxlaw-2867	137	9	(	(	PUNCT
taxlaw-2867	137	10	response	response	NOUN
taxlaw-2867	137	11	to	to	ADP
taxlaw-2867	137	12	article	article	NOUN
taxlaw-2867	137	13	by	by	ADP
taxlaw-2867	137	14	h.	h.	PROPN
taxlaw-2867	137	15	david	david	PROPN
taxlaw-2867	137	16	rosenbloom	rosenbloom	PROPN
taxlaw-2867	137	17	)	)	PUNCT
taxlaw-2867	137	18	,	,	PUNCT
taxlaw-2867	137	19	52	52	NUM
taxlaw-2867	137	20	tax	tax	NOUN
taxlaw-2867	137	21	l.	l.	PROPN
taxlaw-2867	137	22	rev	rev	PROPN
taxlaw-2867	137	23	.	.	PROPN
taxlaw-2867	137	24	167	167	NUM
taxlaw-2867	137	25	,	,	PUNCT
taxlaw-2867	137	26	16870	16870	NUM
taxlaw-2867	137	27	(	(	PUNCT
taxlaw-2867	137	28	2000	2000	NUM
taxlaw-2867	137	29	)	)	PUNCT
taxlaw-2867	137	30	;	;	PUNCT
taxlaw-2867	137	31	brauner	brauner	NOUN
taxlaw-2867	137	32	,	,	PUNCT
taxlaw-2867	137	33	supra	supra	ADJ
taxlaw-2867	137	34	note	note	NOUN
taxlaw-2867	137	35	12	12	NUM
taxlaw-2867	137	36	,	,	PUNCT
taxlaw-2867	137	37	at	at	ADP
taxlaw-2867	137	38	975	975	NUM
taxlaw-2867	137	39	.	.	PUNCT
taxlaw-2867	138	1	41	41	NUM
taxlaw-2867	138	2	see	see	VERB
taxlaw-2867	138	3	reuven	reuven	PROPN
taxlaw-2867	138	4	s.	s.	PROPN
taxlaw-2867	138	5	avi	avi	PROPN
taxlaw-2867	138	6	-	-	PUNCT
taxlaw-2867	138	7	yonah	yonah	ADJ
taxlaw-2867	138	8	,	,	PUNCT
taxlaw-2867	138	9	international	international	ADJ
taxlaw-2867	138	10	tax	tax	NOUN
taxlaw-2867	138	11	as	as	ADP
taxlaw-2867	138	12	international	international	ADJ
taxlaw-2867	138	13	law	law	NOUN
taxlaw-2867	138	14	9	9	NUM
taxlaw-2867	138	15	(	(	PUNCT
taxlaw-2867	138	16	2007	2007	NUM
taxlaw-2867	138	17	)	)	PUNCT
taxlaw-2867	138	18	;	;	PUNCT
taxlaw-2867	138	19	graetz	graetz	NOUN
taxlaw-2867	138	20	,	,	PUNCT
taxlaw-2867	138	21	supra	supra	PROPN
taxlaw-2867	138	22	note	note	NOUN
taxlaw-2867	138	23	9	9	NUM
taxlaw-2867	138	24	,	,	PUNCT
taxlaw-2867	138	25	at	at	ADP
taxlaw-2867	138	26	84	84	NUM
taxlaw-2867	138	27	.	.	PUNCT
taxlaw-2867	139	1	42	42	NUM
taxlaw-2867	139	2	see	see	VERB
taxlaw-2867	139	3	daurer	daurer	NOUN
taxlaw-2867	139	4	,	,	PUNCT
taxlaw-2867	139	5	supra	supra	PROPN
taxlaw-2867	139	6	note	note	NOUN
taxlaw-2867	139	7	34	34	NUM
taxlaw-2867	139	8	,	,	PUNCT
taxlaw-2867	139	9	at	at	ADP
taxlaw-2867	139	10	57	57	NUM
taxlaw-2867	139	11	;	;	PUNCT
taxlaw-2867	139	12	christians	christian	NOUN
taxlaw-2867	139	13	,	,	PUNCT
taxlaw-2867	139	14	supra	supra	PROPN
taxlaw-2867	139	15	note	note	PROPN
taxlaw-2867	139	16	36	36	NUM
taxlaw-2867	139	17	,	,	PUNCT
taxlaw-2867	139	18	at	at	ADP
taxlaw-2867	139	19	1613	1613	NUM
taxlaw-2867	139	20	.	.	PUNCT
taxlaw-2867	140	1	43	43	NUM
taxlaw-2867	140	2	see	see	VERB
taxlaw-2867	140	3	daurer	daurer	NOUN
taxlaw-2867	140	4	,	,	PUNCT
taxlaw-2867	140	5	supra	supra	PROPN
taxlaw-2867	140	6	note	note	NOUN
taxlaw-2867	140	7	34	34	NUM
taxlaw-2867	140	8	,	,	PUNCT
taxlaw-2867	140	9	at	at	ADP
taxlaw-2867	140	10	23	23	NUM
taxlaw-2867	140	11	.	.	PUNCT
taxlaw-2867	141	1	44	44	NUM
taxlaw-2867	141	2	see	see	VERB
taxlaw-2867	141	3	,	,	PUNCT
taxlaw-2867	141	4	e.g.	e.g.	ADV
taxlaw-2867	141	5	,	,	PUNCT
taxlaw-2867	141	6	tsilly	tsilly	ADV
taxlaw-2867	141	7	dagan	dagan	NOUN
taxlaw-2867	141	8	,	,	PUNCT
taxlaw-2867	141	9	the	the	DET
taxlaw-2867	141	10	tax	tax	NOUN
taxlaw-2867	141	11	treaties	treaty	NOUN
taxlaw-2867	141	12	myth	myth	NOUN
taxlaw-2867	141	13	,	,	PUNCT
taxlaw-2867	141	14	32	32	NUM
taxlaw-2867	141	15	n.y.u	n.y.u	NOUN
taxlaw-2867	141	16	.	.	PUNCT
taxlaw-2867	142	1	j.	j.	PROPN
taxlaw-2867	142	2	int’l	int’l	PROPN
taxlaw-2867	142	3	'	'	PART
taxlaw-2867	142	4	l.	l.	PROPN
taxlaw-2867	142	5	&	&	CCONJ
taxlaw-2867	142	6	pol	pol	PROPN
taxlaw-2867	142	7	.	.	PUNCT
taxlaw-2867	143	1	939	939	NUM
taxlaw-2867	143	2	(	(	PUNCT
taxlaw-2867	143	3	2000	2000	NUM
taxlaw-2867	143	4	)	)	PUNCT
taxlaw-2867	143	5	.	.	PUNCT
taxlaw-2867	144	1	however	however	ADV
taxlaw-2867	144	2	,	,	PUNCT
taxlaw-2867	144	3	as	as	ADP
taxlaw-2867	144	4	further	far	ADV
taxlaw-2867	144	5	discussed	discuss	VERB
taxlaw-2867	144	6	infra	infra	NOUN
taxlaw-2867	144	7	at	at	ADP
taxlaw-2867	144	8	part	part	NOUN
taxlaw-2867	144	9	3.b	3.b	NUM
taxlaw-2867	144	10	.	.	PROPN
taxlaw-2867	144	11	,	,	PUNCT
taxlaw-2867	144	12	the	the	DET
taxlaw-2867	144	13	relationship	relationship	NOUN
taxlaw-2867	144	14	between	between	ADP
taxlaw-2867	144	15	development	development	NOUN
taxlaw-2867	144	16	status	status	NOUN
taxlaw-2867	144	17	and	and	CCONJ
taxlaw-2867	144	18	capital	capital	NOUN
taxlaw-2867	144	19	flows	flow	NOUN
taxlaw-2867	144	20	can	can	AUX
taxlaw-2867	144	21	quite	quite	ADV
taxlaw-2867	144	22	be	be	AUX
taxlaw-2867	144	23	complicated	complicate	VERB
taxlaw-2867	144	24	,	,	PUNCT
taxlaw-2867	144	25	especially	especially	ADV
taxlaw-2867	144	26	for	for	ADP
taxlaw-2867	144	27	large	large	ADJ
taxlaw-2867	144	28	emerging	emerge	VERB
taxlaw-2867	144	29	economies	economy	NOUN
taxlaw-2867	144	30	.	.	PUNCT
taxlaw-2867	145	1	45	45	NUM
taxlaw-2867	145	2	see	see	VERB
taxlaw-2867	145	3	daurer	daurer	NOUN
taxlaw-2867	145	4	,	,	PUNCT
taxlaw-2867	145	5	supra	supra	PROPN
taxlaw-2867	145	6	note	note	NOUN
taxlaw-2867	145	7	34	34	NUM
taxlaw-2867	145	8	,	,	PUNCT
taxlaw-2867	145	9	at	at	ADP
taxlaw-2867	145	10	2	2	NUM
taxlaw-2867	145	11	.	.	NOUN
taxlaw-2867	145	12	2018	2018	NUM
taxlaw-2867	145	13	]	]	PUNCT
taxlaw-2867	145	14	85	85	NUM
taxlaw-2867	145	15	chinese	chinese	ADJ
taxlaw-2867	145	16	state	state	NOUN
taxlaw-2867	145	17	capitalism	capitalism	NOUN
taxlaw-2867	145	18	and	and	CCONJ
taxlaw-2867	145	19	the	the	DET
taxlaw-2867	145	20	international	international	ADJ
taxlaw-2867	145	21	tax	tax	NOUN
taxlaw-2867	145	22	regime	regime	NOUN
taxlaw-2867	145	23	underway	underway	ADJ
taxlaw-2867	145	24	to	to	PART
taxlaw-2867	145	25	update	update	VERB
taxlaw-2867	145	26	the	the	DET
taxlaw-2867	145	27	league	league	NOUN
taxlaw-2867	145	28	of	of	ADP
taxlaw-2867	145	29	nations	nation	NOUN
taxlaw-2867	145	30	model	model	NOUN
taxlaw-2867	145	31	treaties	treaty	NOUN
taxlaw-2867	145	32	,	,	PUNCT
taxlaw-2867	145	33	a	a	DET
taxlaw-2867	145	34	tax	tax	NOUN
taxlaw-2867	145	35	conference	conference	NOUN
taxlaw-2867	145	36	in	in	ADP
taxlaw-2867	145	37	mexico	mexico	PROPN
taxlaw-2867	145	38	attended	attend	VERB
taxlaw-2867	145	39	mainly	mainly	ADV
taxlaw-2867	145	40	by	by	ADP
taxlaw-2867	145	41	latin	latin	ADJ
taxlaw-2867	145	42	american	american	ADJ
taxlaw-2867	145	43	countries	country	NOUN
taxlaw-2867	145	44	saw	see	VERB
taxlaw-2867	145	45	the	the	DET
taxlaw-2867	145	46	development	development	NOUN
taxlaw-2867	145	47	of	of	ADP
taxlaw-2867	145	48	a	a	DET
taxlaw-2867	145	49	model	model	NOUN
taxlaw-2867	145	50	granting	grant	VERB
taxlaw-2867	145	51	source	source	NOUN
taxlaw-2867	145	52	countries	country	NOUN
taxlaw-2867	145	53	“	"	PUNCT
taxlaw-2867	145	54	almost	almost	ADV
taxlaw-2867	145	55	exclusive	exclusive	ADJ
taxlaw-2867	145	56	taxing	tax	VERB
taxlaw-2867	145	57	rights	right	NOUN
taxlaw-2867	145	58	.	.	PUNCT
taxlaw-2867	146	1	”46a	”46a	ADJ
taxlaw-2867	146	2	few	few	ADJ
taxlaw-2867	146	3	years	year	NOUN
taxlaw-2867	146	4	later	later	ADV
taxlaw-2867	146	5	in	in	ADP
taxlaw-2867	146	6	1946	1946	NUM
taxlaw-2867	146	7	a	a	DET
taxlaw-2867	146	8	full	full	ADJ
taxlaw-2867	146	9	international	international	ADJ
taxlaw-2867	146	10	tax	tax	NOUN
taxlaw-2867	146	11	conference	conference	NOUN
taxlaw-2867	146	12	in	in	ADP
taxlaw-2867	146	13	london	london	PROPN
taxlaw-2867	146	14	drafted	draft	VERB
taxlaw-2867	146	15	a	a	DET
taxlaw-2867	146	16	model	model	NOUN
taxlaw-2867	146	17	more	more	ADV
taxlaw-2867	146	18	favorable	favorable	ADJ
taxlaw-2867	146	19	to	to	ADP
taxlaw-2867	146	20	residence	residence	NOUN
taxlaw-2867	146	21	countries	country	NOUN
taxlaw-2867	146	22	,	,	PUNCT
taxlaw-2867	146	23	which	which	PRON
taxlaw-2867	146	24	served	serve	VERB
taxlaw-2867	146	25	as	as	ADP
taxlaw-2867	146	26	the	the	DET
taxlaw-2867	146	27	baseline	baseline	NOUN
taxlaw-2867	146	28	for	for	ADP
taxlaw-2867	146	29	most	most	ADJ
taxlaw-2867	146	30	bilateral	bilateral	ADJ
taxlaw-2867	146	31	negotiations	negotiation	NOUN
taxlaw-2867	146	32	until	until	ADP
taxlaw-2867	146	33	1963.47	1963.47	NUM
taxlaw-2867	146	34	although	although	SCONJ
taxlaw-2867	146	35	the	the	DET
taxlaw-2867	146	36	united	united	PROPN
taxlaw-2867	146	37	nations	nations	PROPN
taxlaw-2867	146	38	established	establish	VERB
taxlaw-2867	146	39	a	a	DET
taxlaw-2867	146	40	committee	committee	NOUN
taxlaw-2867	146	41	intended	intend	VERB
taxlaw-2867	146	42	to	to	PART
taxlaw-2867	146	43	continue	continue	VERB
taxlaw-2867	146	44	the	the	DET
taxlaw-2867	146	45	model	model	NOUN
taxlaw-2867	146	46	tax	tax	NOUN
taxlaw-2867	146	47	treaty	treaty	NOUN
taxlaw-2867	146	48	work	work	NOUN
taxlaw-2867	146	49	of	of	ADP
taxlaw-2867	146	50	the	the	DET
taxlaw-2867	146	51	league	league	NOUN
taxlaw-2867	146	52	of	of	ADP
taxlaw-2867	146	53	nations	nation	NOUN
taxlaw-2867	146	54	,	,	PUNCT
taxlaw-2867	146	55	the	the	DET
taxlaw-2867	146	56	committee	committee	NOUN
taxlaw-2867	146	57	ceased	cease	VERB
taxlaw-2867	146	58	to	to	PART
taxlaw-2867	146	59	meet	meet	VERB
taxlaw-2867	146	60	after	after	ADP
taxlaw-2867	146	61	1954.48	1954.48	NUM
taxlaw-2867	146	62	as	as	ADP
taxlaw-2867	146	63	a	a	DET
taxlaw-2867	146	64	result	result	NOUN
taxlaw-2867	146	65	,	,	PUNCT
taxlaw-2867	146	66	the	the	DET
taxlaw-2867	146	67	oecd	oecd	PROPN
taxlaw-2867	146	68	became	become	VERB
taxlaw-2867	146	69	the	the	DET
taxlaw-2867	146	70	main	main	ADJ
taxlaw-2867	146	71	forum	forum	NOUN
taxlaw-2867	146	72	for	for	ADP
taxlaw-2867	146	73	international	international	ADJ
taxlaw-2867	146	74	tax	tax	NOUN
taxlaw-2867	146	75	matters	matter	NOUN
taxlaw-2867	146	76	,	,	PUNCT
taxlaw-2867	146	77	releasing	release	VERB
taxlaw-2867	146	78	influential	influential	ADJ
taxlaw-2867	146	79	model	model	NOUN
taxlaw-2867	146	80	treaties	treaty	NOUN
taxlaw-2867	146	81	in	in	ADP
taxlaw-2867	146	82	1963	1963	NUM
taxlaw-2867	146	83	and	and	CCONJ
taxlaw-2867	146	84	1977	1977	NUM
taxlaw-2867	146	85	,	,	PUNCT
taxlaw-2867	146	86	and	and	CCONJ
taxlaw-2867	146	87	consistent	consistent	ADJ
taxlaw-2867	146	88	updates	update	NOUN
taxlaw-2867	146	89	since	since	SCONJ
taxlaw-2867	146	90	1992	1992	NUM
taxlaw-2867	146	91	in	in	ADP
taxlaw-2867	146	92	the	the	DET
taxlaw-2867	146	93	form	form	NOUN
taxlaw-2867	146	94	of	of	ADP
taxlaw-2867	146	95	an	an	DET
taxlaw-2867	146	96	ambulatory	ambulatory	ADJ
taxlaw-2867	146	97	model.49	model.49	NOUN
taxlaw-2867	146	98	the	the	DET
taxlaw-2867	146	99	oecd	oecd	PROPN
taxlaw-2867	146	100	model	model	NOUN
taxlaw-2867	146	101	reduces	reduce	VERB
taxlaw-2867	146	102	source	source	NOUN
taxlaw-2867	146	103	-	-	PUNCT
taxlaw-2867	146	104	based	base	VERB
taxlaw-2867	146	105	claims	claim	NOUN
taxlaw-2867	146	106	on	on	ADP
taxlaw-2867	146	107	passive	passive	ADJ
taxlaw-2867	146	108	income	income	NOUN
taxlaw-2867	146	109	earned	earn	VERB
taxlaw-2867	146	110	by	by	ADP
taxlaw-2867	146	111	non	non	NOUN
taxlaw-2867	146	112	-	-	NOUN
taxlaw-2867	146	113	residents	resident	NOUN
taxlaw-2867	146	114	(	(	PUNCT
taxlaw-2867	146	115	through	through	ADP
taxlaw-2867	146	116	lowering	lower	VERB
taxlaw-2867	146	117	or	or	CCONJ
taxlaw-2867	146	118	eliminating	eliminate	VERB
taxlaw-2867	146	119	withholding	withholding	NOUN
taxlaw-2867	146	120	taxes	taxis	NOUN
taxlaw-2867	146	121	)	)	PUNCT
taxlaw-2867	146	122	and	and	CCONJ
taxlaw-2867	146	123	retains	retains	AUX
taxlaw-2867	146	124	sourcebased	sourcebase	VERB
taxlaw-2867	146	125	claims	claim	NOUN
taxlaw-2867	146	126	on	on	ADP
taxlaw-2867	146	127	active	active	ADJ
taxlaw-2867	146	128	income	income	NOUN
taxlaw-2867	146	129	only	only	ADV
taxlaw-2867	146	130	for	for	ADP
taxlaw-2867	146	131	earnings	earning	NOUN
taxlaw-2867	146	132	attributable	attributable	ADJ
taxlaw-2867	146	133	to	to	ADP
taxlaw-2867	146	134	a	a	DET
taxlaw-2867	146	135	permanent	permanent	ADJ
taxlaw-2867	146	136	establishment.50	establishment.50	NOUN
taxlaw-2867	146	137	in	in	ADP
taxlaw-2867	146	138	1967	1967	NUM
taxlaw-2867	146	139	the	the	DET
taxlaw-2867	146	140	un	un	PROPN
taxlaw-2867	146	141	resumed	resume	VERB
taxlaw-2867	146	142	its	its	PRON
taxlaw-2867	146	143	interest	interest	NOUN
taxlaw-2867	146	144	in	in	ADP
taxlaw-2867	146	145	international	international	ADJ
taxlaw-2867	146	146	tax	tax	NOUN
taxlaw-2867	146	147	matters	matter	NOUN
taxlaw-2867	146	148	,	,	PUNCT
taxlaw-2867	146	149	creating	create	VERB
taxlaw-2867	146	150	a	a	DET
taxlaw-2867	146	151	committee	committee	NOUN
taxlaw-2867	146	152	of	of	ADP
taxlaw-2867	146	153	experts	expert	NOUN
taxlaw-2867	146	154	intended	intend	VERB
taxlaw-2867	146	155	to	to	PART
taxlaw-2867	146	156	aid	aid	VERB
taxlaw-2867	146	157	developing	develop	VERB
taxlaw-2867	146	158	countries	country	NOUN
taxlaw-2867	146	159	in	in	ADP
taxlaw-2867	146	160	bilateral	bilateral	ADJ
taxlaw-2867	146	161	tax	tax	NOUN
taxlaw-2867	146	162	negotiations.51	negotiations.51	PROPN
taxlaw-2867	146	163	the	the	DET
taxlaw-2867	146	164	committee	committee	NOUN
taxlaw-2867	146	165	published	publish	VERB
taxlaw-2867	146	166	a	a	DET
taxlaw-2867	146	167	model	model	NOUN
taxlaw-2867	146	168	treaty	treaty	NOUN
taxlaw-2867	146	169	in	in	ADP
taxlaw-2867	146	170	1980	1980	NUM
taxlaw-2867	146	171	,	,	PUNCT
taxlaw-2867	146	172	which	which	PRON
taxlaw-2867	146	173	was	be	AUX
taxlaw-2867	146	174	updated	update	VERB
taxlaw-2867	146	175	in	in	ADP
taxlaw-2867	146	176	2001	2001	NUM
taxlaw-2867	146	177	and	and	CCONJ
taxlaw-2867	146	178	2011.52	2011.52	NUM
taxlaw-2867	146	179	the	the	DET
taxlaw-2867	146	180	un	un	PROPN
taxlaw-2867	146	181	model	model	PROPN
taxlaw-2867	146	182	follows	follow	VERB
taxlaw-2867	146	183	the	the	DET
taxlaw-2867	146	184	same	same	ADJ
taxlaw-2867	146	185	structure	structure	NOUN
taxlaw-2867	146	186	and	and	CCONJ
taxlaw-2867	146	187	terminology	terminology	NOUN
taxlaw-2867	146	188	as	as	ADP
taxlaw-2867	146	189	the	the	DET
taxlaw-2867	146	190	oecd	oecd	PROPN
taxlaw-2867	146	191	model	model	NOUN
taxlaw-2867	146	192	but	but	CCONJ
taxlaw-2867	146	193	preserves	preserve	VERB
taxlaw-2867	146	194	additional	additional	ADJ
taxlaw-2867	146	195	source	source	NOUN
taxlaw-2867	146	196	-	-	PUNCT
taxlaw-2867	146	197	based	base	VERB
taxlaw-2867	146	198	claims	claim	NOUN
taxlaw-2867	146	199	by	by	ADP
taxlaw-2867	146	200	,	,	PUNCT
taxlaw-2867	146	201	among	among	ADP
taxlaw-2867	146	202	other	other	ADJ
taxlaw-2867	146	203	things	thing	NOUN
taxlaw-2867	146	204	,	,	PUNCT
taxlaw-2867	146	205	allowing	allow	VERB
taxlaw-2867	146	206	for	for	ADP
taxlaw-2867	146	207	higher	high	ADJ
taxlaw-2867	146	208	withholding	withholding	NOUN
taxlaw-2867	146	209	tax	tax	NOUN
taxlaw-2867	146	210	rates	rate	NOUN
taxlaw-2867	146	211	on	on	ADP
taxlaw-2867	146	212	passive	passive	ADJ
taxlaw-2867	146	213	income	income	NOUN
taxlaw-2867	146	214	and	and	CCONJ
taxlaw-2867	146	215	providing	provide	VERB
taxlaw-2867	146	216	a	a	DET
taxlaw-2867	146	217	broader	broad	ADJ
taxlaw-2867	146	218	definition	definition	NOUN
taxlaw-2867	146	219	of	of	ADP
taxlaw-2867	146	220	permanent	permanent	ADJ
taxlaw-2867	146	221	establishment.53	establishment.53	NOUN
taxlaw-2867	146	222	elements	element	NOUN
taxlaw-2867	146	223	of	of	ADP
taxlaw-2867	146	224	the	the	DET
taxlaw-2867	146	225	un	un	PROPN
taxlaw-2867	146	226	model	model	PROPN
taxlaw-2867	146	227	have	have	AUX
taxlaw-2867	146	228	been	be	AUX
taxlaw-2867	146	229	used	use	VERB
taxlaw-2867	146	230	in	in	ADP
taxlaw-2867	146	231	the	the	DET
taxlaw-2867	146	232	bilateral	bilateral	ADJ
taxlaw-2867	146	233	treaties	treaty	NOUN
taxlaw-2867	146	234	of	of	ADP
taxlaw-2867	146	235	developing	develop	VERB
taxlaw-2867	146	236	countries	country	NOUN
taxlaw-2867	146	237	,	,	PUNCT
taxlaw-2867	146	238	including	include	VERB
taxlaw-2867	146	239	china.54	china.54	ADP
taxlaw-2867	146	240	however	however	ADV
taxlaw-2867	146	241	,	,	PUNCT
taxlaw-2867	146	242	the	the	DET
taxlaw-2867	146	243	oecd	oecd	PROPN
taxlaw-2867	146	244	model	model	NOUN
taxlaw-2867	146	245	is	be	AUX
taxlaw-2867	146	246	said	say	VERB
taxlaw-2867	146	247	to	to	PART
taxlaw-2867	146	248	“	"	PUNCT
taxlaw-2867	146	249	dominate	dominate	VERB
taxlaw-2867	146	250	the	the	DET
taxlaw-2867	146	251	current	current	ADJ
taxlaw-2867	146	252	tax	tax	NOUN
taxlaw-2867	146	253	treaty	treaty	NOUN
taxlaw-2867	146	254	law	law	NOUN
taxlaw-2867	146	255	.	.	PUNCT
taxlaw-2867	147	1	”55	”55	PROPN
taxlaw-2867	147	2	conversely	conversely	ADV
taxlaw-2867	147	3	,	,	PUNCT
taxlaw-2867	147	4	the	the	DET
taxlaw-2867	147	5	un	un	PROPN
taxlaw-2867	147	6	model	model	PROPN
taxlaw-2867	147	7	“	"	PUNCT
taxlaw-2867	147	8	suffers	suffer	VERB
taxlaw-2867	147	9	marginalization	marginalization	NOUN
taxlaw-2867	147	10	.	.	PUNCT
taxlaw-2867	148	1	”56	”56	PUNCT
taxlaw-2867	148	2	scholars	scholar	NOUN
taxlaw-2867	148	3	continue	continue	VERB
taxlaw-2867	148	4	to	to	PART
taxlaw-2867	148	5	critique	critique	VERB
taxlaw-2867	148	6	the	the	DET
taxlaw-2867	148	7	distributional	distributional	ADJ
taxlaw-2867	148	8	impacts	impact	NOUN
taxlaw-2867	148	9	of	of	ADP
taxlaw-2867	148	10	the	the	DET
taxlaw-2867	148	11	oecd	oecd	PROPN
taxlaw-2867	148	12	model	model	NOUN
taxlaw-2867	148	13	,	,	PUNCT
taxlaw-2867	148	14	and	and	CCONJ
taxlaw-2867	148	15	some	some	PRON
taxlaw-2867	148	16	suggest	suggest	VERB
taxlaw-2867	148	17	the	the	DET
taxlaw-2867	148	18	rise	rise	NOUN
taxlaw-2867	148	19	of	of	ADP
taxlaw-2867	148	20	the	the	DET
taxlaw-2867	148	21	brics	bric	NOUN
taxlaw-2867	148	22	may	may	AUX
taxlaw-2867	148	23	help	help	VERB
taxlaw-2867	148	24	foster	foster	VERB
taxlaw-2867	148	25	a	a	DET
taxlaw-2867	148	26	more	more	ADV
taxlaw-2867	148	27	equitable	equitable	ADJ
taxlaw-2867	148	28	distribution	distribution	NOUN
taxlaw-2867	148	29	of	of	ADP
taxlaw-2867	148	30	taxing	tax	VERB
taxlaw-2867	148	31	rights	right	NOUN
taxlaw-2867	148	32	in	in	ADP
taxlaw-2867	148	33	future	future	ADJ
taxlaw-2867	148	34	treaties.57	treaties.57	PROPN
taxlaw-2867	149	1	b.	b.	PROPN
taxlaw-2867	149	2	tax	tax	NOUN
taxlaw-2867	149	3	competition	competition	NOUN
taxlaw-2867	149	4	another	another	DET
taxlaw-2867	149	5	major	major	ADJ
taxlaw-2867	149	6	fault	fault	NOUN
taxlaw-2867	149	7	line	line	NOUN
taxlaw-2867	149	8	in	in	ADP
taxlaw-2867	149	9	the	the	DET
taxlaw-2867	149	10	international	international	ADJ
taxlaw-2867	149	11	tax	tax	NOUN
taxlaw-2867	149	12	regime	regime	NOUN
taxlaw-2867	149	13	is	be	AUX
taxlaw-2867	149	14	the	the	DET
taxlaw-2867	149	15	degree	degree	NOUN
taxlaw-2867	149	16	to	to	PART
taxlaw-2867	149	17	which	which	PRON
taxlaw-2867	149	18	it	it	PRON
taxlaw-2867	149	19	is	be	AUX
taxlaw-2867	149	20	appropriate	appropriate	ADJ
taxlaw-2867	149	21	for	for	SCONJ
taxlaw-2867	149	22	nations	nation	NOUN
taxlaw-2867	149	23	to	to	PART
taxlaw-2867	149	24	implement	implement	VERB
taxlaw-2867	149	25	low	low	ADJ
taxlaw-2867	149	26	rates	rate	NOUN
taxlaw-2867	149	27	and	and	CCONJ
taxlaw-2867	149	28	preferential	preferential	ADJ
taxlaw-2867	149	29	tax	tax	NOUN
taxlaw-2867	149	30	policies	policy	NOUN
taxlaw-2867	149	31	in	in	ADP
taxlaw-2867	149	32	the	the	DET
taxlaw-2867	149	33	hope	hope	NOUN
taxlaw-2867	149	34	of	of	ADP
taxlaw-2867	149	35	attracting	attract	VERB
taxlaw-2867	149	36	foreign	foreign	ADJ
taxlaw-2867	149	37	investment	investment	NOUN
taxlaw-2867	149	38	.	.	PUNCT
taxlaw-2867	150	1	distinguishing	distinguish	VERB
taxlaw-2867	150	2	between	between	ADP
taxlaw-2867	150	3	acceptable	acceptable	ADJ
taxlaw-2867	150	4	and	and	CCONJ
taxlaw-2867	150	5	unacceptable	unacceptable	ADJ
taxlaw-2867	150	6	tax	tax	NOUN
taxlaw-2867	150	7	competition	competition	NOUN
taxlaw-2867	150	8	46	46	NUM
taxlaw-2867	151	1	i	i	PRON
taxlaw-2867	151	2	d.	d.	PROPN
taxlaw-2867	151	3	at	at	ADP
taxlaw-2867	151	4	56	56	NUM
taxlaw-2867	151	5	.	.	PUNCT
taxlaw-2867	152	1	47	47	NUM
taxlaw-2867	152	2	see	see	VERB
taxlaw-2867	152	3	i	i	PRON
taxlaw-2867	152	4	d.	d.	PROPN
taxlaw-2867	152	5	at	at	ADP
taxlaw-2867	152	6	56	56	NUM
taxlaw-2867	152	7	.	.	PUNCT
taxlaw-2867	152	8	48	48	NUM
taxlaw-2867	152	9	see	see	VERB
taxlaw-2867	152	10	sol	sol	NOUN
taxlaw-2867	152	11	picciotto	picciotto	NOUN
taxlaw-2867	152	12	,	,	PUNCT
taxlaw-2867	152	13	regulating	regulate	VERB
taxlaw-2867	152	14	global	global	ADJ
taxlaw-2867	152	15	corporate	corporate	ADJ
taxlaw-2867	152	16	capitalism	capitalism	NOUN
taxlaw-2867	152	17	223	223	NUM
taxlaw-2867	152	18	(	(	PUNCT
taxlaw-2867	152	19	2011	2011	NUM
taxlaw-2867	152	20	)	)	PUNCT
taxlaw-2867	152	21	.	.	PUNCT
taxlaw-2867	153	1	49	49	NUM
taxlaw-2867	153	2	see	see	VERB
taxlaw-2867	153	3	f.	f.	PROPN
taxlaw-2867	153	4	alfredo	alfredo	PROPN
taxlaw-2867	153	5	garcia	garcia	PROPN
taxlaw-2867	153	6	prats	prat	NOUN
taxlaw-2867	153	7	,	,	PUNCT
taxlaw-2867	153	8	impact	impact	NOUN
taxlaw-2867	153	9	of	of	ADP
taxlaw-2867	153	10	the	the	DET
taxlaw-2867	153	11	positions	position	NOUN
taxlaw-2867	153	12	of	of	ADP
taxlaw-2867	153	13	the	the	DET
taxlaw-2867	153	14	brics	bric	NOUN
taxlaw-2867	153	15	on	on	ADP
taxlaw-2867	153	16	the	the	DET
taxlaw-2867	153	17	un	un	PROPN
taxlaw-2867	153	18	model	model	PROPN
taxlaw-2867	153	19	convention	convention	PROPN
taxlaw-2867	153	20	,	,	PUNCT
taxlaw-2867	153	21	in	in	ADP
taxlaw-2867	153	22	brics	bric	NOUN
taxlaw-2867	153	23	and	and	CCONJ
taxlaw-2867	153	24	the	the	DET
taxlaw-2867	153	25	emergence	emergence	NOUN
taxlaw-2867	153	26	of	of	ADP
taxlaw-2867	153	27	international	international	ADJ
taxlaw-2867	153	28	tax	tax	NOUN
taxlaw-2867	153	29	coordination	coordination	NOUN
taxlaw-2867	153	30	,	,	PUNCT
taxlaw-2867	153	31	supra	supra	PROPN
taxlaw-2867	153	32	note	note	NOUN
taxlaw-2867	153	33	12	12	NUM
taxlaw-2867	153	34	,	,	PUNCT
taxlaw-2867	153	35	at	at	ADP
taxlaw-2867	153	36	393	393	NUM
taxlaw-2867	153	37	;	;	PUNCT
taxlaw-2867	153	38	daurer	daurer	NOUN
taxlaw-2867	153	39	,	,	PUNCT
taxlaw-2867	153	40	supra	supra	PROPN
taxlaw-2867	153	41	note	note	NOUN
taxlaw-2867	153	42	34	34	NUM
taxlaw-2867	153	43	,	,	PUNCT
taxlaw-2867	153	44	at	at	ADP
taxlaw-2867	153	45	56	56	NUM
taxlaw-2867	153	46	.	.	NOUN
taxlaw-2867	153	47	50	50	NUM
taxlaw-2867	153	48	org	org	NOUN
taxlaw-2867	153	49	.	.	PUNCT
taxlaw-2867	154	1	econ	econ	PROPN
taxlaw-2867	154	2	.	.	PUNCT
taxlaw-2867	155	1	co	co	PROPN
taxlaw-2867	155	2	-	-	NOUN
taxlaw-2867	155	3	operation	operation	NOUN
taxlaw-2867	155	4	&	&	CCONJ
taxlaw-2867	155	5	dev	dev	PROPN
taxlaw-2867	155	6	.	.	PUNCT
taxlaw-2867	156	1	(	(	PUNCT
taxlaw-2867	156	2	oecd	oecd	PROPN
taxlaw-2867	156	3	)	)	PUNCT
taxlaw-2867	156	4	,	,	PUNCT
taxlaw-2867	156	5	model	model	NOUN
taxlaw-2867	156	6	tax	tax	NOUN
taxlaw-2867	156	7	convention	convention	NOUN
taxlaw-2867	156	8	on	on	ADP
taxlaw-2867	156	9	income	income	NOUN
taxlaw-2867	156	10	and	and	CCONJ
taxlaw-2867	156	11	on	on	ADP
taxlaw-2867	156	12	capital	capital	NOUN
taxlaw-2867	156	13	(	(	PUNCT
taxlaw-2867	156	14	dec	dec	PROPN
taxlaw-2867	156	15	.	.	PROPN
taxlaw-2867	156	16	18	18	NUM
taxlaw-2867	156	17	,	,	PUNCT
taxlaw-2867	156	18	2017	2017	NUM
taxlaw-2867	156	19	)	)	PUNCT
taxlaw-2867	156	20	,	,	PUNCT
taxlaw-2867	156	21	http://www.oecd.org/ctp/treaties/model-tax-convention-on-income-and-on-capital-condensed-version20745419.htm	http://www.oecd.org/ctp/treaties/model-tax-convention-on-income-and-on-capital-condensed-version20745419.htm	X
taxlaw-2867	157	1	[	[	X
taxlaw-2867	157	2	https://perma.cc/a8vn-kbqf	https://perma.cc/a8vn-kbqf	NOUN
taxlaw-2867	157	3	]	]	X
taxlaw-2867	157	4	.	.	PUNCT
taxlaw-2867	158	1	51	51	NUM
taxlaw-2867	158	2	see	see	VERB
taxlaw-2867	158	3	whittaker	whittaker	PROPN
taxlaw-2867	158	4	,	,	PUNCT
taxlaw-2867	158	5	supra	supra	PROPN
taxlaw-2867	158	6	note	note	PROPN
taxlaw-2867	158	7	19	19	NUM
taxlaw-2867	158	8	,	,	PUNCT
taxlaw-2867	158	9	at	at	ADP
taxlaw-2867	158	10	43	43	NUM
taxlaw-2867	158	11	-	-	SYM
taxlaw-2867	158	12	44	44	NUM
taxlaw-2867	158	13	;	;	PUNCT
taxlaw-2867	158	14	see	see	VERB
taxlaw-2867	158	15	also	also	ADV
taxlaw-2867	158	16	united	united	PROPN
taxlaw-2867	158	17	nations	nations	PROPN
taxlaw-2867	158	18	,	,	PUNCT
taxlaw-2867	158	19	committee	committee	NOUN
taxlaw-2867	158	20	of	of	ADP
taxlaw-2867	158	21	experts	expert	NOUN
taxlaw-2867	158	22	on	on	ADP
taxlaw-2867	158	23	international	international	ADJ
taxlaw-2867	158	24	cooperation	cooperation	NOUN
taxlaw-2867	158	25	in	in	ADP
taxlaw-2867	158	26	tax	tax	NOUN
taxlaw-2867	158	27	matters	matter	NOUN
taxlaw-2867	158	28	,	,	PUNCT
taxlaw-2867	158	29	http://www.un.org/esa/ffd/tax/overview.htm	http://www.un.org/esa/ffd/tax/overview.htm	VERB
taxlaw-2867	159	1	[	[	X
taxlaw-2867	159	2	https://perma.cc/6vpg-pz38	https://perma.cc/6vpg-pz38	X
taxlaw-2867	159	3	]	]	X
taxlaw-2867	159	4	(	(	PUNCT
taxlaw-2867	159	5	describing	describe	VERB
taxlaw-2867	159	6	the	the	DET
taxlaw-2867	159	7	history	history	NOUN
taxlaw-2867	159	8	of	of	ADP
taxlaw-2867	159	9	the	the	DET
taxlaw-2867	159	10	committee	committee	NOUN
taxlaw-2867	159	11	of	of	ADP
taxlaw-2867	159	12	experts	expert	NOUN
taxlaw-2867	159	13	on	on	ADP
taxlaw-2867	159	14	international	international	ADJ
taxlaw-2867	159	15	cooperation	cooperation	NOUN
taxlaw-2867	159	16	in	in	ADP
taxlaw-2867	159	17	tax	tax	NOUN
taxlaw-2867	159	18	matters	matter	NOUN
taxlaw-2867	159	19	)	)	PUNCT
taxlaw-2867	159	20	.	.	PUNCT
taxlaw-2867	160	1	52	52	NUM
taxlaw-2867	160	2	see	see	VERB
taxlaw-2867	160	3	daurer	daurer	NOUN
taxlaw-2867	160	4	,	,	PUNCT
taxlaw-2867	160	5	supra	supra	PROPN
taxlaw-2867	160	6	note	note	NOUN
taxlaw-2867	160	7	34	34	NUM
taxlaw-2867	160	8	,	,	PUNCT
taxlaw-2867	160	9	at	at	ADP
taxlaw-2867	160	10	59	59	NUM
taxlaw-2867	160	11	;	;	PUNCT
taxlaw-2867	160	12	diane	diane	NOUN
taxlaw-2867	160	13	ring	ring	NOUN
taxlaw-2867	160	14	,	,	PUNCT
taxlaw-2867	160	15	who	who	PRON
taxlaw-2867	160	16	is	be	AUX
taxlaw-2867	160	17	making	make	VERB
taxlaw-2867	160	18	international	international	ADJ
taxlaw-2867	160	19	tax	tax	NOUN
taxlaw-2867	160	20	policy	policy	NOUN
taxlaw-2867	160	21	:	:	PUNCT
taxlaw-2867	160	22	international	international	ADJ
taxlaw-2867	160	23	organizations	organization	NOUN
taxlaw-2867	160	24	as	as	ADP
taxlaw-2867	160	25	power	power	NOUN
taxlaw-2867	160	26	players	player	NOUN
taxlaw-2867	160	27	in	in	ADP
taxlaw-2867	160	28	a	a	DET
taxlaw-2867	160	29	high	high	ADJ
taxlaw-2867	160	30	stakes	stake	NOUN
taxlaw-2867	160	31	world	world	NOUN
taxlaw-2867	160	32	,	,	PUNCT
taxlaw-2867	160	33	33	33	NUM
taxlaw-2867	160	34	fordham	fordham	PROPN
taxlaw-2867	160	35	int'l	int'l	PROPN
taxlaw-2867	160	36	l.j	l.j	PROPN
taxlaw-2867	160	37	.	.	PROPN
taxlaw-2867	161	1	649	649	NUM
taxlaw-2867	161	2	(	(	PUNCT
taxlaw-2867	161	3	2010	2010	NUM
taxlaw-2867	161	4	)	)	PUNCT
taxlaw-2867	161	5	.	.	PUNCT
taxlaw-2867	162	1	53	53	NUM
taxlaw-2867	162	2	united	united	PROPN
taxlaw-2867	162	3	nations	nations	PROPN
taxlaw-2867	162	4	,	,	PUNCT
taxlaw-2867	162	5	model	model	NOUN
taxlaw-2867	162	6	double	double	ADJ
taxlaw-2867	162	7	taxation	taxation	NOUN
taxlaw-2867	162	8	convention	convention	NOUN
taxlaw-2867	162	9	between	between	ADP
taxlaw-2867	162	10	developed	developed	ADJ
taxlaw-2867	162	11	and	and	CCONJ
taxlaw-2867	162	12	developing	develop	VERB
taxlaw-2867	162	13	countries	country	NOUN
taxlaw-2867	162	14	(	(	PUNCT
taxlaw-2867	162	15	apr	apr	NOUN
taxlaw-2867	162	16	.	.	PROPN
taxlaw-2867	162	17	5	5	NUM
taxlaw-2867	162	18	,	,	PUNCT
taxlaw-2867	162	19	2012	2012	NUM
taxlaw-2867	162	20	)	)	PUNCT
taxlaw-2867	162	21	,	,	PUNCT
taxlaw-2867	162	22	http://www.un.org/en/development/desa/publications/double-taxation-convention.html	http://www.un.org/en/development/desa/publications/double-taxation-convention.html	PROPN
taxlaw-2867	163	1	[	[	X
taxlaw-2867	163	2	https://perma.cc/v7qz-lg99	https://perma.cc/v7qz-lg99	X
taxlaw-2867	163	3	]	]	PUNCT
taxlaw-2867	163	4	;	;	PUNCT
taxlaw-2867	163	5	see	see	VERB
taxlaw-2867	163	6	daurer	daurer	NOUN
taxlaw-2867	163	7	,	,	PUNCT
taxlaw-2867	163	8	supra	supra	PROPN
taxlaw-2867	163	9	note	note	NOUN
taxlaw-2867	163	10	34	34	NUM
taxlaw-2867	163	11	,	,	PUNCT
taxlaw-2867	163	12	at	at	ADP
taxlaw-2867	163	13	2	2	NUM
taxlaw-2867	163	14	.	.	NUM
taxlaw-2867	163	15	54	54	NUM
taxlaw-2867	163	16	see	see	VERB
taxlaw-2867	163	17	infra	infra	NOUN
taxlaw-2867	163	18	text	text	NOUN
taxlaw-2867	163	19	accompanying	accompany	VERB
taxlaw-2867	163	20	note	note	NOUN
taxlaw-2867	163	21	118	118	NUM
taxlaw-2867	163	22	;	;	PUNCT
taxlaw-2867	163	23	see	see	VERB
taxlaw-2867	163	24	also	also	ADV
taxlaw-2867	163	25	daurer	daurer	NOUN
taxlaw-2867	163	26	,	,	PUNCT
taxlaw-2867	163	27	supra	supra	PROPN
taxlaw-2867	163	28	note	note	NOUN
taxlaw-2867	163	29	34	34	NUM
taxlaw-2867	163	30	,	,	PUNCT
taxlaw-2867	163	31	at	at	ADP
taxlaw-2867	163	32	255	255	NUM
taxlaw-2867	163	33	.	.	PUNCT
taxlaw-2867	164	1	55	55	NUM
taxlaw-2867	164	2	brauner	brauner	NOUN
taxlaw-2867	164	3	,	,	PUNCT
taxlaw-2867	164	4	supra	supra	PROPN
taxlaw-2867	164	5	note	note	PROPN
taxlaw-2867	164	6	18	18	NUM
taxlaw-2867	164	7	,	,	PUNCT
taxlaw-2867	164	8	at	at	ADP
taxlaw-2867	164	9	977	977	NUM
taxlaw-2867	164	10	;	;	PUNCT
taxlaw-2867	164	11	see	see	VERB
taxlaw-2867	164	12	prats	prat	NOUN
taxlaw-2867	164	13	,	,	PUNCT
taxlaw-2867	164	14	supra	supra	PROPN
taxlaw-2867	164	15	note	note	NOUN
taxlaw-2867	164	16	49	49	NUM
taxlaw-2867	164	17	,	,	PUNCT
taxlaw-2867	164	18	at	at	ADP
taxlaw-2867	164	19	395	395	NUM
taxlaw-2867	164	20	.	.	PUNCT
taxlaw-2867	165	1	56	56	NUM
taxlaw-2867	165	2	pistone	pistone	PROPN
taxlaw-2867	165	3	&	&	CCONJ
taxlaw-2867	165	4	brauner	brauner	PROPN
taxlaw-2867	165	5	,	,	PUNCT
taxlaw-2867	165	6	supra	supra	PROPN
taxlaw-2867	165	7	note	note	PROPN
taxlaw-2867	165	8	18	18	NUM
taxlaw-2867	165	9	,	,	PUNCT
taxlaw-2867	165	10	at	at	ADP
taxlaw-2867	165	11	12	12	NUM
taxlaw-2867	165	12	.	.	PUNCT
taxlaw-2867	165	13	57	57	NUM
taxlaw-2867	165	14	see	see	NOUN
taxlaw-2867	165	15	,	,	PUNCT
taxlaw-2867	165	16	e.g.	e.g.	ADV
taxlaw-2867	165	17	,	,	PUNCT
taxlaw-2867	165	18	daurer	daurer	NOUN
taxlaw-2867	165	19	,	,	PUNCT
taxlaw-2867	165	20	supra	supra	PROPN
taxlaw-2867	165	21	note	note	NOUN
taxlaw-2867	165	22	34	34	NUM
taxlaw-2867	165	23	,	,	PUNCT
taxlaw-2867	165	24	at	at	ADP
taxlaw-2867	165	25	26	26	NUM
taxlaw-2867	165	26	-	-	SYM
taxlaw-2867	165	27	27	27	NUM
taxlaw-2867	165	28	.	.	PUNCT
taxlaw-2867	165	29	86	86	NUM
taxlaw-2867	166	1	[	[	X
taxlaw-2867	166	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	166	3	columbia	columbia	PROPN
taxlaw-2867	166	4	journal	journal	PROPN
taxlaw-2867	166	5	of	of	ADP
taxlaw-2867	166	6	tax	tax	NOUN
taxlaw-2867	166	7	law	law	NOUN
taxlaw-2867	166	8	continues	continue	VERB
taxlaw-2867	166	9	to	to	PART
taxlaw-2867	166	10	be	be	AUX
taxlaw-2867	166	11	a	a	DET
taxlaw-2867	166	12	point	point	NOUN
taxlaw-2867	166	13	of	of	ADP
taxlaw-2867	166	14	contention.58	contention.58	NOUN
taxlaw-2867	166	15	in	in	ADP
taxlaw-2867	166	16	the	the	DET
taxlaw-2867	166	17	1980s	1980	NOUN
taxlaw-2867	166	18	,	,	PUNCT
taxlaw-2867	166	19	the	the	DET
taxlaw-2867	166	20	growing	grow	VERB
taxlaw-2867	166	21	number	number	NOUN
taxlaw-2867	166	22	of	of	ADP
taxlaw-2867	166	23	transactions	transaction	NOUN
taxlaw-2867	166	24	taking	take	VERB
taxlaw-2867	166	25	advantage	advantage	NOUN
taxlaw-2867	166	26	of	of	ADP
taxlaw-2867	166	27	tax	tax	NOUN
taxlaw-2867	166	28	haven	haven	NOUN
taxlaw-2867	166	29	jurisdictions	jurisdiction	NOUN
taxlaw-2867	166	30	led	lead	VERB
taxlaw-2867	166	31	tax	tax	NOUN
taxlaw-2867	166	32	policy	policy	NOUN
taxlaw-2867	166	33	-	-	PUNCT
taxlaw-2867	166	34	makers	maker	NOUN
taxlaw-2867	166	35	in	in	ADP
taxlaw-2867	166	36	oecd	oecd	PROPN
taxlaw-2867	166	37	countries	country	NOUN
taxlaw-2867	166	38	to	to	PART
taxlaw-2867	166	39	recognize	recognize	VERB
taxlaw-2867	166	40	a	a	DET
taxlaw-2867	166	41	need	need	NOUN
taxlaw-2867	166	42	for	for	ADP
taxlaw-2867	166	43	coordinated	coordinated	ADJ
taxlaw-2867	166	44	action	action	NOUN
taxlaw-2867	166	45	.	.	PUNCT
taxlaw-2867	167	1	many	many	ADJ
taxlaw-2867	167	2	small	small	ADJ
taxlaw-2867	167	3	jurisdictions	jurisdiction	NOUN
taxlaw-2867	167	4	found	find	VERB
taxlaw-2867	167	5	it	it	PRON
taxlaw-2867	167	6	in	in	ADP
taxlaw-2867	167	7	their	their	PRON
taxlaw-2867	167	8	interest	interest	NOUN
taxlaw-2867	167	9	to	to	PART
taxlaw-2867	167	10	offer	offer	VERB
taxlaw-2867	167	11	preferential	preferential	ADJ
taxlaw-2867	167	12	tax	tax	NOUN
taxlaw-2867	167	13	policies	policy	NOUN
taxlaw-2867	167	14	and	and	CCONJ
taxlaw-2867	167	15	low	low	ADJ
taxlaw-2867	167	16	rates	rate	NOUN
taxlaw-2867	167	17	in	in	ADP
taxlaw-2867	167	18	order	order	NOUN
taxlaw-2867	167	19	to	to	PART
taxlaw-2867	167	20	attract	attract	VERB
taxlaw-2867	167	21	an	an	DET
taxlaw-2867	167	22	outsized	outsized	ADJ
taxlaw-2867	167	23	share	share	NOUN
taxlaw-2867	167	24	of	of	ADP
taxlaw-2867	167	25	global	global	ADJ
taxlaw-2867	167	26	financial	financial	NOUN
taxlaw-2867	167	27	activities.59	activities.59	VERB
taxlaw-2867	167	28	in	in	ADP
taxlaw-2867	167	29	response	response	NOUN
taxlaw-2867	167	30	,	,	PUNCT
taxlaw-2867	167	31	the	the	DET
taxlaw-2867	167	32	oecd	oecd	PROPN
taxlaw-2867	167	33	published	publish	VERB
taxlaw-2867	167	34	a	a	DET
taxlaw-2867	167	35	report	report	NOUN
taxlaw-2867	167	36	in	in	ADP
taxlaw-2867	167	37	1998	1998	NUM
taxlaw-2867	167	38	entitled	entitle	VERB
taxlaw-2867	167	39	harmful	harmful	ADJ
taxlaw-2867	167	40	tax	tax	NOUN
taxlaw-2867	167	41	competition	competition	NOUN
taxlaw-2867	167	42	:	:	PUNCT
taxlaw-2867	167	43	an	an	DET
taxlaw-2867	167	44	emerging	emerge	VERB
taxlaw-2867	167	45	global	global	ADJ
taxlaw-2867	167	46	issue	issue	NOUN
taxlaw-2867	167	47	which	which	PRON
taxlaw-2867	167	48	sought	seek	VERB
taxlaw-2867	167	49	to	to	PART
taxlaw-2867	167	50	develop	develop	VERB
taxlaw-2867	167	51	criteria	criterion	NOUN
taxlaw-2867	167	52	to	to	PART
taxlaw-2867	167	53	identify	identify	VERB
taxlaw-2867	167	54	harmful	harmful	ADJ
taxlaw-2867	167	55	tax	tax	NOUN
taxlaw-2867	167	56	competition	competition	NOUN
taxlaw-2867	167	57	.	.	PUNCT
taxlaw-2867	168	1	60	60	NUM
taxlaw-2867	168	2	two	two	NUM
taxlaw-2867	168	3	particularly	particularly	ADV
taxlaw-2867	168	4	notable	notable	ADJ
taxlaw-2867	168	5	elements	element	NOUN
taxlaw-2867	168	6	of	of	ADP
taxlaw-2867	168	7	the	the	DET
taxlaw-2867	168	8	report	report	NOUN
taxlaw-2867	168	9	were	be	AUX
taxlaw-2867	168	10	its	its	PRON
taxlaw-2867	168	11	repeated	repeat	VERB
taxlaw-2867	168	12	invocations	invocation	NOUN
taxlaw-2867	168	13	of	of	ADP
taxlaw-2867	168	14	the	the	DET
taxlaw-2867	168	15	dangers	danger	NOUN
taxlaw-2867	168	16	of	of	ADP
taxlaw-2867	168	17	a	a	DET
taxlaw-2867	168	18	“	"	PUNCT
taxlaw-2867	168	19	race	race	NOUN
taxlaw-2867	168	20	to	to	ADP
taxlaw-2867	168	21	the	the	DET
taxlaw-2867	168	22	bottom	bottom	NOUN
taxlaw-2867	168	23	”	"	PUNCT
taxlaw-2867	168	24	amongst	amongst	ADP
taxlaw-2867	168	25	jurisdictions	jurisdiction	NOUN
taxlaw-2867	168	26	and	and	CCONJ
taxlaw-2867	168	27	its	its	PRON
taxlaw-2867	168	28	listing	listing	NOUN
taxlaw-2867	168	29	of	of	ADP
taxlaw-2867	168	30	low	low	ADJ
taxlaw-2867	168	31	or	or	CCONJ
taxlaw-2867	168	32	zero	zero	NUM
taxlaw-2867	168	33	effective	effective	ADJ
taxlaw-2867	168	34	tax	tax	NOUN
taxlaw-2867	168	35	rates	rate	NOUN
taxlaw-2867	168	36	as	as	ADP
taxlaw-2867	168	37	an	an	DET
taxlaw-2867	168	38	element	element	NOUN
taxlaw-2867	168	39	of	of	ADP
taxlaw-2867	168	40	harmful	harmful	ADJ
taxlaw-2867	168	41	competition	competition	NOUN
taxlaw-2867	168	42	.	.	PUNCT
taxlaw-2867	169	1	then	then	ADV
taxlaw-2867	169	2	,	,	PUNCT
taxlaw-2867	169	3	in	in	ADP
taxlaw-2867	169	4	2000	2000	NUM
taxlaw-2867	169	5	the	the	DET
taxlaw-2867	169	6	oecd	oecd	PROPN
taxlaw-2867	169	7	released	release	VERB
taxlaw-2867	169	8	a	a	DET
taxlaw-2867	169	9	“	"	PUNCT
taxlaw-2867	169	10	blacklist	blacklist	NOUN
taxlaw-2867	169	11	”	"	PUNCT
taxlaw-2867	169	12	of	of	ADP
taxlaw-2867	169	13	35	35	NUM
taxlaw-2867	169	14	uncooperative	uncooperative	ADJ
taxlaw-2867	169	15	tax	tax	NOUN
taxlaw-2867	169	16	havens	haven	NOUN
taxlaw-2867	169	17	which	which	PRON
taxlaw-2867	169	18	were	be	AUX
taxlaw-2867	169	19	required	require	VERB
taxlaw-2867	169	20	to	to	PART
taxlaw-2867	169	21	take	take	VERB
taxlaw-2867	169	22	measures	measure	NOUN
taxlaw-2867	169	23	to	to	PART
taxlaw-2867	169	24	eliminate	eliminate	VERB
taxlaw-2867	169	25	their	their	PRON
taxlaw-2867	169	26	harmful	harmful	ADJ
taxlaw-2867	169	27	tax	tax	NOUN
taxlaw-2867	169	28	practices	practice	NOUN
taxlaw-2867	169	29	or	or	CCONJ
taxlaw-2867	169	30	risk	risk	NOUN
taxlaw-2867	169	31	facing	face	VERB
taxlaw-2867	169	32	coordinated	coordinate	VERB
taxlaw-2867	169	33	coercive	coercive	ADJ
taxlaw-2867	169	34	measures	measure	NOUN
taxlaw-2867	169	35	by	by	ADP
taxlaw-2867	169	36	oecd	oecd	PROPN
taxlaw-2867	169	37	countries	country	NOUN
taxlaw-2867	169	38	—	—	PUNCT
taxlaw-2867	169	39	such	such	ADJ
taxlaw-2867	169	40	as	as	ADP
taxlaw-2867	169	41	the	the	DET
taxlaw-2867	169	42	denial	denial	NOUN
taxlaw-2867	169	43	of	of	ADP
taxlaw-2867	169	44	deductions	deduction	NOUN
taxlaw-2867	169	45	,	,	PUNCT
taxlaw-2867	169	46	exemptions	exemption	NOUN
taxlaw-2867	169	47	,	,	PUNCT
taxlaw-2867	169	48	or	or	CCONJ
taxlaw-2867	169	49	credits	credit	NOUN
taxlaw-2867	169	50	for	for	ADP
taxlaw-2867	169	51	transactions	transaction	NOUN
taxlaw-2867	169	52	involving	involve	VERB
taxlaw-2867	169	53	the	the	DET
taxlaw-2867	169	54	tax	tax	NOUN
taxlaw-2867	169	55	havens.61	havens.61	NOUN
taxlaw-2867	169	56	a	a	DET
taxlaw-2867	169	57	set	set	NOUN
taxlaw-2867	169	58	of	of	ADP
taxlaw-2867	169	59	scholars	scholar	NOUN
taxlaw-2867	169	60	,	,	PUNCT
taxlaw-2867	169	61	practitioners	practitioner	NOUN
taxlaw-2867	169	62	,	,	PUNCT
taxlaw-2867	169	63	and	and	CCONJ
taxlaw-2867	169	64	lobbyists	lobbyist	NOUN
taxlaw-2867	169	65	vehemently	vehemently	ADV
taxlaw-2867	169	66	criticized	criticize	VERB
taxlaw-2867	169	67	the	the	DET
taxlaw-2867	169	68	oecd	oecd	PROPN
taxlaw-2867	169	69	’s	’s	PART
taxlaw-2867	169	70	approach	approach	NOUN
taxlaw-2867	169	71	for	for	ADP
taxlaw-2867	169	72	providing	provide	VERB
taxlaw-2867	169	73	unequal	unequal	ADJ
taxlaw-2867	169	74	treatment	treatment	NOUN
taxlaw-2867	169	75	of	of	ADP
taxlaw-2867	169	76	oecd	oecd	PROPN
taxlaw-2867	169	77	and	and	CCONJ
taxlaw-2867	169	78	nonoecd	nonoecd	NOUN
taxlaw-2867	169	79	countries	country	NOUN
taxlaw-2867	169	80	(	(	PUNCT
taxlaw-2867	169	81	oecd	oecd	PROPN
taxlaw-2867	169	82	members	members	PROPN
taxlaw-2867	169	83	switzerland	switzerland	PROPN
taxlaw-2867	169	84	and	and	CCONJ
taxlaw-2867	169	85	luxembourg	luxembourg	PROPN
taxlaw-2867	169	86	,	,	PUNCT
taxlaw-2867	169	87	for	for	ADP
taxlaw-2867	169	88	instance	instance	NOUN
taxlaw-2867	169	89	,	,	PUNCT
taxlaw-2867	169	90	were	be	AUX
taxlaw-2867	169	91	not	not	PART
taxlaw-2867	169	92	required	require	VERB
taxlaw-2867	169	93	to	to	PART
taxlaw-2867	169	94	make	make	VERB
taxlaw-2867	169	95	any	any	DET
taxlaw-2867	169	96	reforms	reform	NOUN
taxlaw-2867	169	97	)	)	PUNCT
taxlaw-2867	169	98	,	,	PUNCT
taxlaw-2867	169	99	illegitimately	illegitimately	ADV
taxlaw-2867	169	100	impinging	impinge	VERB
taxlaw-2867	169	101	on	on	ADP
taxlaw-2867	169	102	national	national	ADJ
taxlaw-2867	169	103	sovereignty	sovereignty	NOUN
taxlaw-2867	169	104	,	,	PUNCT
taxlaw-2867	169	105	and	and	CCONJ
taxlaw-2867	169	106	advancing	advance	VERB
taxlaw-2867	169	107	a	a	DET
taxlaw-2867	169	108	negative	negative	ADJ
taxlaw-2867	169	109	view	view	NOUN
taxlaw-2867	169	110	of	of	ADP
taxlaw-2867	169	111	“	"	PUNCT
taxlaw-2867	169	112	competition	competition	NOUN
taxlaw-2867	169	113	”	"	PUNCT
taxlaw-2867	169	114	in	in	ADP
taxlaw-2867	169	115	conflict	conflict	NOUN
taxlaw-2867	169	116	with	with	ADP
taxlaw-2867	169	117	free	free	ADJ
taxlaw-2867	169	118	market	market	NOUN
taxlaw-2867	169	119	ideals.62	ideals.62	NOUN
taxlaw-2867	169	120	these	these	DET
taxlaw-2867	169	121	allegations	allegation	NOUN
taxlaw-2867	169	122	of	of	ADP
taxlaw-2867	169	123	illegitimacy	illegitimacy	NOUN
taxlaw-2867	169	124	and	and	CCONJ
taxlaw-2867	169	125	political	political	ADJ
taxlaw-2867	169	126	bias	bias	NOUN
taxlaw-2867	169	127	coupled	couple	VERB
taxlaw-2867	169	128	with	with	ADP
taxlaw-2867	169	129	the	the	DET
taxlaw-2867	169	130	withdrawal	withdrawal	NOUN
taxlaw-2867	169	131	of	of	ADP
taxlaw-2867	169	132	u.s	u.s	PROPN
taxlaw-2867	169	133	.	.	PROPN
taxlaw-2867	169	134	support	support	NOUN
taxlaw-2867	169	135	,	,	PUNCT
taxlaw-2867	169	136	contributed	contribute	VERB
taxlaw-2867	169	137	to	to	ADP
taxlaw-2867	169	138	the	the	DET
taxlaw-2867	169	139	failure	failure	NOUN
taxlaw-2867	169	140	of	of	ADP
taxlaw-2867	169	141	the	the	DET
taxlaw-2867	169	142	initiative.63	initiative.63	NOUN
taxlaw-2867	169	143	subsequently	subsequently	ADV
taxlaw-2867	169	144	,	,	PUNCT
taxlaw-2867	169	145	the	the	DET
taxlaw-2867	169	146	oecd	oecd	PROPN
taxlaw-2867	169	147	shifted	shift	VERB
taxlaw-2867	169	148	course	course	NOUN
taxlaw-2867	169	149	from	from	ADP
taxlaw-2867	169	150	focusing	focus	VERB
taxlaw-2867	169	151	on	on	ADP
taxlaw-2867	169	152	tax	tax	NOUN
taxlaw-2867	169	153	competition	competition	NOUN
taxlaw-2867	169	154	to	to	ADP
taxlaw-2867	169	155	focusing	focus	VERB
taxlaw-2867	169	156	on	on	ADP
taxlaw-2867	169	157	combating	combat	VERB
taxlaw-2867	169	158	tax	tax	NOUN
taxlaw-2867	169	159	evasion	evasion	NOUN
taxlaw-2867	169	160	through	through	ADP
taxlaw-2867	169	161	information	information	NOUN
taxlaw-2867	169	162	exchange.64	exchange.64	NOUN
taxlaw-2867	169	163	following	follow	VERB
taxlaw-2867	169	164	the	the	DET
taxlaw-2867	169	165	pushback	pushback	NOUN
taxlaw-2867	169	166	to	to	ADP
taxlaw-2867	169	167	its	its	PRON
taxlaw-2867	169	168	initiative	initiative	NOUN
taxlaw-2867	169	169	against	against	ADP
taxlaw-2867	169	170	harmful	harmful	ADJ
taxlaw-2867	169	171	tax	tax	NOUN
taxlaw-2867	169	172	competition	competition	NOUN
taxlaw-2867	169	173	,	,	PUNCT
taxlaw-2867	169	174	the	the	DET
taxlaw-2867	169	175	oecd	oecd	PROPN
taxlaw-2867	169	176	adopted	adopt	VERB
taxlaw-2867	169	177	a	a	DET
taxlaw-2867	169	178	less	less	ADV
taxlaw-2867	169	179	confrontational	confrontational	ADJ
taxlaw-2867	169	180	approach	approach	NOUN
taxlaw-2867	169	181	.	.	PUNCT
taxlaw-2867	170	1	in	in	ADP
taxlaw-2867	170	2	2002	2002	NUM
taxlaw-2867	170	3	,	,	PUNCT
taxlaw-2867	170	4	it	it	PRON
taxlaw-2867	170	5	released	release	VERB
taxlaw-2867	170	6	a	a	DET
taxlaw-2867	170	7	model	model	NOUN
taxlaw-2867	170	8	tax	tax	NOUN
taxlaw-2867	170	9	information	information	NOUN
taxlaw-2867	170	10	exchange	exchange	NOUN
taxlaw-2867	170	11	agreement	agreement	NOUN
taxlaw-2867	170	12	(	(	PUNCT
taxlaw-2867	170	13	tiea	tiea	PROPN
taxlaw-2867	170	14	)	)	PUNCT
taxlaw-2867	170	15	designed	design	VERB
taxlaw-2867	170	16	to	to	PART
taxlaw-2867	170	17	facilitate	facilitate	VERB
taxlaw-2867	170	18	bilateral	bilateral	ADJ
taxlaw-2867	170	19	exchanges	exchange	NOUN
taxlaw-2867	170	20	of	of	ADP
taxlaw-2867	170	21	information	information	NOUN
taxlaw-2867	170	22	between	between	ADP
taxlaw-2867	170	23	countries	country	NOUN
taxlaw-2867	170	24	without	without	ADP
taxlaw-2867	170	25	requiring	require	VERB
taxlaw-2867	170	26	the	the	DET
taxlaw-2867	170	27	signing	signing	NOUN
taxlaw-2867	170	28	of	of	ADP
taxlaw-2867	170	29	comprehensive	comprehensive	ADJ
taxlaw-2867	170	30	bilateral	bilateral	ADJ
taxlaw-2867	170	31	tax	tax	NOUN
taxlaw-2867	170	32	treaties	treaty	NOUN
taxlaw-2867	170	33	.	.	PUNCT
taxlaw-2867	171	1	65	65	NUM
taxlaw-2867	171	2	this	this	DET
taxlaw-2867	171	3	tax	tax	NOUN
taxlaw-2867	171	4	-	-	PUNCT
taxlaw-2867	171	5	transparency	transparency	NOUN
taxlaw-2867	171	6	agenda	agenda	NOUN
taxlaw-2867	171	7	initially	initially	ADV
taxlaw-2867	171	8	witnessed	witness	VERB
taxlaw-2867	171	9	limited	limited	ADJ
taxlaw-2867	171	10	success	success	NOUN
taxlaw-2867	171	11	,	,	PUNCT
taxlaw-2867	171	12	with	with	ADP
taxlaw-2867	171	13	less	less	ADJ
taxlaw-2867	171	14	than	than	ADP
taxlaw-2867	171	15	25	25	NUM
taxlaw-2867	171	16	tieas	tiea	NOUN
taxlaw-2867	171	17	signed	sign	VERB
taxlaw-2867	171	18	through	through	ADP
taxlaw-2867	171	19	2007.66	2007.66	NUM
taxlaw-2867	171	20	however	however	ADV
taxlaw-2867	171	21	,	,	PUNCT
taxlaw-2867	171	22	58	58	NUM
taxlaw-2867	171	23	see	see	VERB
taxlaw-2867	171	24	christians	christian	NOUN
taxlaw-2867	171	25	,	,	PUNCT
taxlaw-2867	171	26	supra	supra	PROPN
taxlaw-2867	171	27	note	note	PROPN
taxlaw-2867	171	28	36	36	NUM
taxlaw-2867	171	29	,	,	PUNCT
taxlaw-2867	171	30	at	at	ADP
taxlaw-2867	171	31	1630	1630	NUM
taxlaw-2867	171	32	.	.	PUNCT
taxlaw-2867	172	1	59	59	NUM
taxlaw-2867	172	2	see	see	VERB
taxlaw-2867	172	3	rixen	rixen	NOUN
taxlaw-2867	172	4	,	,	PUNCT
taxlaw-2867	172	5	supra	supra	PROPN
taxlaw-2867	172	6	note	note	NOUN
taxlaw-2867	172	7	39	39	NUM
taxlaw-2867	172	8	,	,	PUNCT
taxlaw-2867	172	9	at	at	ADP
taxlaw-2867	172	10	131	131	NUM
taxlaw-2867	172	11	-	-	SYM
taxlaw-2867	172	12	42	42	NUM
taxlaw-2867	172	13	;	;	PUNCT
taxlaw-2867	172	14	morriss	morriss	PROPN
taxlaw-2867	172	15	&	&	CCONJ
taxlaw-2867	172	16	moberg	moberg	PROPN
taxlaw-2867	172	17	,	,	PUNCT
taxlaw-2867	172	18	supra	supra	PROPN
taxlaw-2867	172	19	note	note	NOUN
taxlaw-2867	172	20	13	13	NUM
taxlaw-2867	172	21	.	.	PUNCT
taxlaw-2867	173	1	60	60	NUM
taxlaw-2867	173	2	org	org	X
taxlaw-2867	173	3	.	.	PUNCT
taxlaw-2867	173	4	econ	econ	PROPN
taxlaw-2867	173	5	.	.	PUNCT
taxlaw-2867	174	1	co	co	PROPN
taxlaw-2867	174	2	-	-	NOUN
taxlaw-2867	174	3	operation	operation	NOUN
taxlaw-2867	174	4	&	&	CCONJ
taxlaw-2867	174	5	dev	dev	PROPN
taxlaw-2867	174	6	.	.	PUNCT
taxlaw-2867	175	1	(	(	PUNCT
taxlaw-2867	175	2	oecd	oecd	PROPN
taxlaw-2867	175	3	)	)	PUNCT
taxlaw-2867	175	4	,	,	PUNCT
taxlaw-2867	175	5	harmful	harmful	ADJ
taxlaw-2867	175	6	tax	tax	NOUN
taxlaw-2867	175	7	competition	competition	NOUN
taxlaw-2867	175	8	:	:	PUNCT
taxlaw-2867	175	9	an	an	DET
taxlaw-2867	175	10	emerging	emerge	VERB
taxlaw-2867	175	11	global	global	ADJ
taxlaw-2867	175	12	issue	issue	NOUN
taxlaw-2867	175	13	(	(	PUNCT
taxlaw-2867	175	14	1998	1998	NUM
taxlaw-2867	175	15	)	)	PUNCT
taxlaw-2867	175	16	.	.	PUNCT
taxlaw-2867	176	1	61	61	NUM
taxlaw-2867	176	2	see	see	VERB
taxlaw-2867	176	3	martin	martin	PROPN
taxlaw-2867	176	4	a.	a.	PROPN
taxlaw-2867	176	5	sullivan	sullivan	PROPN
taxlaw-2867	176	6	,	,	PUNCT
taxlaw-2867	176	7	lessons	lesson	NOUN
taxlaw-2867	176	8	from	from	ADP
taxlaw-2867	176	9	the	the	DET
taxlaw-2867	176	10	last	last	ADJ
taxlaw-2867	176	11	war	war	NOUN
taxlaw-2867	176	12	on	on	ADP
taxlaw-2867	176	13	tax	tax	NOUN
taxlaw-2867	176	14	havens	haven	NOUN
taxlaw-2867	176	15	,	,	PUNCT
taxlaw-2867	176	16	116	116	NUM
taxlaw-2867	176	17	tax	tax	NOUN
taxlaw-2867	176	18	notes	note	NOUN
taxlaw-2867	176	19	327	327	NUM
taxlaw-2867	176	20	(	(	PUNCT
taxlaw-2867	176	21	2007	2007	NUM
taxlaw-2867	176	22	)	)	PUNCT
taxlaw-2867	176	23	.	.	PUNCT
taxlaw-2867	177	1	62	62	NUM
taxlaw-2867	177	2	see	see	VERB
taxlaw-2867	177	3	richard	richard	PROPN
taxlaw-2867	177	4	woodward	woodward	PROPN
taxlaw-2867	177	5	,	,	PUNCT
taxlaw-2867	177	6	a	a	DET
taxlaw-2867	177	7	strange	strange	ADJ
taxlaw-2867	177	8	revolution	revolution	NOUN
taxlaw-2867	177	9	:	:	PUNCT
taxlaw-2867	177	10	mock	mock	ADJ
taxlaw-2867	177	11	compliance	compliance	NOUN
taxlaw-2867	177	12	and	and	CCONJ
taxlaw-2867	177	13	the	the	DET
taxlaw-2867	177	14	failure	failure	NOUN
taxlaw-2867	177	15	of	of	ADP
taxlaw-2867	177	16	the	the	DET
taxlaw-2867	177	17	oecd	oecd	PROPN
taxlaw-2867	177	18	’s	’s	PART
taxlaw-2867	177	19	international	international	ADJ
taxlaw-2867	177	20	tax	tax	NOUN
taxlaw-2867	177	21	transparency	transparency	NOUN
taxlaw-2867	177	22	regime	regime	NOUN
taxlaw-2867	177	23	,	,	PUNCT
taxlaw-2867	177	24	in	in	ADP
taxlaw-2867	177	25	global	global	ADJ
taxlaw-2867	177	26	tax	tax	NOUN
taxlaw-2867	177	27	governance	governance	NOUN
taxlaw-2867	177	28	109	109	NUM
taxlaw-2867	177	29	(	(	PUNCT
taxlaw-2867	177	30	peter	peter	PROPN
taxlaw-2867	177	31	dietsch	dietsch	PROPN
taxlaw-2867	177	32	&	&	CCONJ
taxlaw-2867	177	33	thomas	thomas	PROPN
taxlaw-2867	177	34	rixen	rixen	PROPN
taxlaw-2867	177	35	eds	eds	PROPN
taxlaw-2867	177	36	.	.	PROPN
taxlaw-2867	177	37	,	,	PUNCT
taxlaw-2867	177	38	2016	2016	NUM
taxlaw-2867	177	39	)	)	PUNCT
taxlaw-2867	177	40	;	;	PUNCT
taxlaw-2867	177	41	allison	allison	PROPN
taxlaw-2867	177	42	christians	christians	PROPN
taxlaw-2867	177	43	,	,	PUNCT
taxlaw-2867	177	44	sovereignty	sovereignty	NOUN
taxlaw-2867	177	45	,	,	PUNCT
taxlaw-2867	177	46	taxation	taxation	NOUN
taxlaw-2867	177	47	,	,	PUNCT
taxlaw-2867	177	48	and	and	CCONJ
taxlaw-2867	177	49	social	social	ADJ
taxlaw-2867	177	50	contract	contract	NOUN
taxlaw-2867	177	51	,	,	PUNCT
taxlaw-2867	177	52	18	18	NUM
taxlaw-2867	177	53	minn	minn	NOUN
taxlaw-2867	177	54	.	.	PUNCT
taxlaw-2867	178	1	j.	j.	PROPN
taxlaw-2867	178	2	int'l	int'l	PROPN
taxlaw-2867	178	3	l.	l.	PROPN
taxlaw-2867	178	4	99	99	NUM
taxlaw-2867	178	5	(	(	PUNCT
taxlaw-2867	178	6	2009	2009	NUM
taxlaw-2867	178	7	)	)	PUNCT
taxlaw-2867	178	8	.	.	PUNCT
taxlaw-2867	179	1	63	63	NUM
taxlaw-2867	179	2	see	see	VERB
taxlaw-2867	179	3	markus	markus	NOUN
taxlaw-2867	179	4	meinzer	meinzer	NOUN
taxlaw-2867	179	5	,	,	PUNCT
taxlaw-2867	179	6	towards	towards	ADP
taxlaw-2867	179	7	an	an	DET
taxlaw-2867	179	8	international	international	ADJ
taxlaw-2867	179	9	yardstick	yardstick	NOUN
taxlaw-2867	179	10	for	for	ADP
taxlaw-2867	179	11	identifying	identify	VERB
taxlaw-2867	179	12	tax	tax	NOUN
taxlaw-2867	179	13	havens	haven	NOUN
taxlaw-2867	179	14	and	and	CCONJ
taxlaw-2867	179	15	facilitating	facilitate	VERB
taxlaw-2867	179	16	reform	reform	NOUN
taxlaw-2867	179	17	,	,	PUNCT
taxlaw-2867	179	18	in	in	ADP
taxlaw-2867	179	19	global	global	ADJ
taxlaw-2867	179	20	tax	tax	NOUN
taxlaw-2867	179	21	governance	governance	NOUN
taxlaw-2867	179	22	,	,	PUNCT
taxlaw-2867	179	23	supra	supra	ADJ
taxlaw-2867	179	24	note	note	NOUN
taxlaw-2867	179	25	at	at	ADP
taxlaw-2867	179	26	62	62	NUM
taxlaw-2867	179	27	,	,	PUNCT
taxlaw-2867	179	28	at	at	ADP
taxlaw-2867	179	29	259	259	NUM
taxlaw-2867	179	30	;	;	PUNCT
taxlaw-2867	179	31	see	see	VERB
taxlaw-2867	179	32	also	also	ADV
taxlaw-2867	179	33	paul	paul	PROPN
taxlaw-2867	179	34	o’neil	o’neil	PROPN
taxlaw-2867	179	35	,	,	PUNCT
taxlaw-2867	179	36	statement	statement	NOUN
taxlaw-2867	179	37	on	on	ADP
taxlaw-2867	179	38	oecd	oecd	PROPN
taxlaw-2867	179	39	tax	tax	NOUN
taxlaw-2867	179	40	havens	haven	NOUN
taxlaw-2867	179	41	(	(	PUNCT
taxlaw-2867	179	42	may	may	PROPN
taxlaw-2867	179	43	10	10	NUM
taxlaw-2867	179	44	,	,	PUNCT
taxlaw-2867	179	45	2001	2001	NUM
taxlaw-2867	179	46	)	)	PUNCT
taxlaw-2867	179	47	,	,	PUNCT
taxlaw-2867	179	48	https://www.treasury.gov/press-center/press-releases/pages/po366.aspx	https://www.treasury.gov/press-center/press-releases/pages/po366.aspx	X
taxlaw-2867	180	1	[	[	X
taxlaw-2867	180	2	https://perma.cc/sec3-cnsc	https://perma.cc/sec3-cnsc	X
taxlaw-2867	180	3	]	]	PUNCT
taxlaw-2867	180	4	(	(	PUNCT
taxlaw-2867	180	5	“	"	PUNCT
taxlaw-2867	180	6	the	the	DET
taxlaw-2867	180	7	united	united	PROPN
taxlaw-2867	180	8	states	states	PROPN
taxlaw-2867	180	9	does	do	AUX
taxlaw-2867	180	10	not	not	PART
taxlaw-2867	180	11	support	support	VERB
taxlaw-2867	180	12	efforts	effort	NOUN
taxlaw-2867	180	13	to	to	PART
taxlaw-2867	180	14	dictate	dictate	VERB
taxlaw-2867	180	15	to	to	ADP
taxlaw-2867	180	16	any	any	DET
taxlaw-2867	180	17	country	country	NOUN
taxlaw-2867	180	18	what	what	PRON
taxlaw-2867	180	19	its	its	PRON
taxlaw-2867	180	20	own	own	ADJ
taxlaw-2867	180	21	tax	tax	NOUN
taxlaw-2867	180	22	rates	rate	NOUN
taxlaw-2867	180	23	or	or	CCONJ
taxlaw-2867	180	24	system	system	NOUN
taxlaw-2867	180	25	should	should	AUX
taxlaw-2867	180	26	be	be	AUX
taxlaw-2867	180	27	,	,	PUNCT
taxlaw-2867	180	28	and	and	CCONJ
taxlaw-2867	180	29	will	will	AUX
taxlaw-2867	180	30	not	not	PART
taxlaw-2867	180	31	participate	participate	VERB
taxlaw-2867	180	32	in	in	ADP
taxlaw-2867	180	33	any	any	DET
taxlaw-2867	180	34	initiative	initiative	NOUN
taxlaw-2867	180	35	to	to	PART
taxlaw-2867	180	36	harmonize	harmonize	VERB
taxlaw-2867	180	37	world	world	NOUN
taxlaw-2867	180	38	tax	tax	NOUN
taxlaw-2867	180	39	systems	system	NOUN
taxlaw-2867	180	40	.	.	PUNCT
taxlaw-2867	181	1	the	the	DET
taxlaw-2867	181	2	united	united	PROPN
taxlaw-2867	181	3	states	states	PROPN
taxlaw-2867	181	4	simply	simply	ADV
taxlaw-2867	181	5	has	have	VERB
taxlaw-2867	181	6	no	no	DET
taxlaw-2867	181	7	interest	interest	NOUN
taxlaw-2867	181	8	in	in	ADP
taxlaw-2867	181	9	stifling	stifle	VERB
taxlaw-2867	181	10	the	the	DET
taxlaw-2867	181	11	competition	competition	NOUN
taxlaw-2867	181	12	that	that	PRON
taxlaw-2867	181	13	forces	force	VERB
taxlaw-2867	181	14	governments	government	NOUN
taxlaw-2867	181	15	—	—	PUNCT
taxlaw-2867	181	16	like	like	ADP
taxlaw-2867	181	17	business	business	NOUN
taxlaw-2867	181	18	—	—	PUNCT
taxlaw-2867	181	19	to	to	PART
taxlaw-2867	181	20	create	create	VERB
taxlaw-2867	181	21	efficiencies	efficiency	NOUN
taxlaw-2867	181	22	.	.	PUNCT
taxlaw-2867	181	23	”	"	PUNCT
taxlaw-2867	181	24	)	)	PUNCT
taxlaw-2867	181	25	.	.	PUNCT
taxlaw-2867	182	1	64	64	NUM
taxlaw-2867	182	2	see	see	VERB
taxlaw-2867	182	3	nicholas	nicholas	PROPN
taxlaw-2867	182	4	shaxson	shaxson	PROPN
taxlaw-2867	182	5	&	&	CCONJ
taxlaw-2867	182	6	john	john	PROPN
taxlaw-2867	182	7	christensen	christensen	PROPN
taxlaw-2867	182	8	,	,	PUNCT
taxlaw-2867	182	9	tax	tax	NOUN
taxlaw-2867	182	10	competitiveness	competitiveness	NOUN
taxlaw-2867	182	11	—	—	PUNCT
taxlaw-2867	182	12	a	a	DET
taxlaw-2867	182	13	dangerous	dangerous	ADJ
taxlaw-2867	182	14	obsession	obsession	NOUN
taxlaw-2867	182	15	,	,	PUNCT
taxlaw-2867	182	16	in	in	ADP
taxlaw-2867	182	17	global	global	ADJ
taxlaw-2867	182	18	tax	tax	NOUN
taxlaw-2867	182	19	fairness	fairness	NOUN
taxlaw-2867	182	20	287	287	NUM
taxlaw-2867	182	21	(	(	PUNCT
taxlaw-2867	182	22	thomas	thomas	PROPN
taxlaw-2867	182	23	poggee	poggee	PROPN
taxlaw-2867	182	24	&	&	CCONJ
taxlaw-2867	182	25	krishen	krishen	PROPN
taxlaw-2867	182	26	mehta	mehta	PROPN
taxlaw-2867	182	27	eds	eds	PROPN
taxlaw-2867	182	28	.	.	PROPN
taxlaw-2867	182	29	,	,	PUNCT
taxlaw-2867	182	30	2016	2016	NUM
taxlaw-2867	182	31	)	)	PUNCT
taxlaw-2867	182	32	;	;	PUNCT
taxlaw-2867	182	33	timothy	timothy	PROPN
taxlaw-2867	182	34	v.	v.	PROPN
taxlaw-2867	182	35	addison	addison	PROPN
taxlaw-2867	182	36	,	,	PUNCT
taxlaw-2867	182	37	shooting	shoot	VERB
taxlaw-2867	182	38	blanks	blank	NOUN
taxlaw-2867	182	39	:	:	PUNCT
taxlaw-2867	182	40	the	the	DET
taxlaw-2867	182	41	war	war	NOUN
taxlaw-2867	182	42	on	on	ADP
taxlaw-2867	182	43	tax	tax	NOUN
taxlaw-2867	182	44	havens	haven	NOUN
taxlaw-2867	182	45	,	,	PUNCT
taxlaw-2867	182	46	16	16	NUM
taxlaw-2867	182	47	ind	ind	NOUN
taxlaw-2867	182	48	.	.	PUNCT
taxlaw-2867	183	1	j.	j.	PROPN
taxlaw-2867	183	2	global	global	PROPN
taxlaw-2867	183	3	leg	leg	PROPN
taxlaw-2867	183	4	.	.	PUNCT
taxlaw-2867	183	5	stud	stud	NOUN
taxlaw-2867	183	6	.	.	PUNCT
taxlaw-2867	184	1	703	703	NUM
taxlaw-2867	184	2	(	(	PUNCT
taxlaw-2867	184	3	2009	2009	NUM
taxlaw-2867	184	4	)	)	PUNCT
taxlaw-2867	184	5	.	.	PUNCT
taxlaw-2867	185	1	65	65	NUM
taxlaw-2867	185	2	org	org	X
taxlaw-2867	185	3	.	.	PUNCT
taxlaw-2867	185	4	econ	econ	PROPN
taxlaw-2867	185	5	.	.	PUNCT
taxlaw-2867	186	1	co	co	PROPN
taxlaw-2867	186	2	-	-	NOUN
taxlaw-2867	186	3	operation	operation	NOUN
taxlaw-2867	186	4	&	&	CCONJ
taxlaw-2867	186	5	dev	dev	PROPN
taxlaw-2867	186	6	.	.	PUNCT
taxlaw-2867	187	1	(	(	PUNCT
taxlaw-2867	187	2	oecd	oecd	PROPN
taxlaw-2867	187	3	)	)	PUNCT
taxlaw-2867	187	4	,	,	PUNCT
taxlaw-2867	187	5	tax	tax	NOUN
taxlaw-2867	187	6	information	information	NOUN
taxlaw-2867	187	7	exchange	exchange	NOUN
taxlaw-2867	187	8	agreements	agreement	NOUN
taxlaw-2867	187	9	(	(	PUNCT
taxlaw-2867	187	10	tieas	tiea	NOUN
taxlaw-2867	187	11	)	)	PUNCT
taxlaw-2867	187	12	,	,	PUNCT
taxlaw-2867	187	13	http://www.oecd.org/tax/exchange-of-tax-information/taxinformationexchangeagreementstieas.htm	http://www.oecd.org/tax/exchange-of-tax-information/taxinformationexchangeagreementstieas.htm	PROPN
taxlaw-2867	188	1	[	[	X
taxlaw-2867	188	2	https://perma.cc/hc9c-bzk3	https://perma.cc/hc9c-bzk3	X
taxlaw-2867	188	3	]	]	X
taxlaw-2867	188	4	.	.	PUNCT
taxlaw-2867	189	1	66	66	NUM
taxlaw-2867	189	2	see	see	VERB
taxlaw-2867	189	3	i	i	PROPN
taxlaw-2867	189	4	d.	d.	PROPN
taxlaw-2867	189	5	;	;	PUNCT
taxlaw-2867	189	6	richard	richard	PROPN
taxlaw-2867	189	7	eccleston	eccleston	PROPN
taxlaw-2867	189	8	&	&	CCONJ
taxlaw-2867	189	9	helen	helen	PROPN
taxlaw-2867	189	10	smith	smith	PROPN
taxlaw-2867	189	11	,	,	PUNCT
taxlaw-2867	189	12	the	the	DET
taxlaw-2867	189	13	g20	g20	NOUN
taxlaw-2867	189	14	,	,	PUNCT
taxlaw-2867	189	15	beps	bep	NOUN
taxlaw-2867	189	16	,	,	PUNCT
taxlaw-2867	189	17	and	and	CCONJ
taxlaw-2867	189	18	the	the	DET
taxlaw-2867	189	19	future	future	NOUN
taxlaw-2867	189	20	of	of	ADP
taxlaw-2867	189	21	international	international	ADJ
taxlaw-2867	189	22	tax	tax	NOUN
taxlaw-2867	189	23	governance	governance	NOUN
taxlaw-2867	189	24	,	,	PUNCT
taxlaw-2867	189	25	in	in	ADP
taxlaw-2867	189	26	global	global	ADJ
taxlaw-2867	189	27	tax	tax	NOUN
taxlaw-2867	189	28	governance	governance	NOUN
taxlaw-2867	189	29	,	,	PUNCT
taxlaw-2867	189	30	supra	supra	PROPN
taxlaw-2867	189	31	note	note	PROPN
taxlaw-2867	189	32	62	62	NUM
taxlaw-2867	189	33	,	,	PUNCT
taxlaw-2867	189	34	at	at	ADP
taxlaw-2867	189	35	179	179	NUM
taxlaw-2867	189	36	.	.	PUNCT
taxlaw-2867	189	37	2018	2018	NUM
taxlaw-2867	189	38	]	]	PUNCT
taxlaw-2867	189	39	87	87	NUM
taxlaw-2867	189	40	chinese	chinese	ADJ
taxlaw-2867	189	41	state	state	NOUN
taxlaw-2867	189	42	capitalism	capitalism	NOUN
taxlaw-2867	189	43	and	and	CCONJ
taxlaw-2867	189	44	the	the	DET
taxlaw-2867	189	45	international	international	ADJ
taxlaw-2867	189	46	tax	tax	NOUN
taxlaw-2867	189	47	regime	regime	NOUN
taxlaw-2867	189	48	following	follow	VERB
taxlaw-2867	189	49	the	the	DET
taxlaw-2867	189	50	2008	2008	NUM
taxlaw-2867	189	51	financial	financial	ADJ
taxlaw-2867	189	52	crisis	crisis	NOUN
taxlaw-2867	189	53	,	,	PUNCT
taxlaw-2867	189	54	a	a	DET
taxlaw-2867	189	55	more	more	ADV
taxlaw-2867	189	56	coercive	coercive	ADJ
taxlaw-2867	189	57	approach	approach	NOUN
taxlaw-2867	189	58	was	be	AUX
taxlaw-2867	189	59	adopted	adopt	VERB
taxlaw-2867	189	60	.	.	PUNCT
taxlaw-2867	190	1	in	in	ADP
taxlaw-2867	190	2	2009	2009	NUM
taxlaw-2867	190	3	,	,	PUNCT
taxlaw-2867	190	4	the	the	DET
taxlaw-2867	190	5	oecd	oecd	PROPN
taxlaw-2867	190	6	,	,	PUNCT
taxlaw-2867	190	7	under	under	ADP
taxlaw-2867	190	8	the	the	DET
taxlaw-2867	190	9	direction	direction	NOUN
taxlaw-2867	190	10	of	of	ADP
taxlaw-2867	190	11	the	the	DET
taxlaw-2867	190	12	g-20	g-20	NOUN
taxlaw-2867	190	13	,	,	PUNCT
taxlaw-2867	190	14	revealed	reveal	VERB
taxlaw-2867	190	15	a	a	DET
taxlaw-2867	190	16	progress	progress	NOUN
taxlaw-2867	190	17	report	report	NOUN
taxlaw-2867	190	18	which	which	PRON
taxlaw-2867	190	19	placed	place	VERB
taxlaw-2867	190	20	jurisdictions	jurisdiction	NOUN
taxlaw-2867	190	21	that	that	PRON
taxlaw-2867	190	22	had	have	AUX
taxlaw-2867	190	23	signed	sign	VERB
taxlaw-2867	190	24	twelve	twelve	NUM
taxlaw-2867	190	25	or	or	CCONJ
taxlaw-2867	190	26	more	more	ADJ
taxlaw-2867	190	27	tieas	tiea	NOUN
taxlaw-2867	190	28	onto	onto	ADP
taxlaw-2867	190	29	a	a	DET
taxlaw-2867	190	30	white	white	ADJ
taxlaw-2867	190	31	list	list	NOUN
taxlaw-2867	190	32	,	,	PUNCT
taxlaw-2867	190	33	those	those	PRON
taxlaw-2867	190	34	that	that	PRON
taxlaw-2867	190	35	had	have	AUX
taxlaw-2867	190	36	committed	commit	VERB
taxlaw-2867	190	37	to	to	PART
taxlaw-2867	190	38	sign	sign	VERB
taxlaw-2867	190	39	tieas	tiea	NOUN
taxlaw-2867	190	40	onto	onto	ADP
taxlaw-2867	190	41	a	a	DET
taxlaw-2867	190	42	gray	gray	ADJ
taxlaw-2867	190	43	list	list	NOUN
taxlaw-2867	190	44	,	,	PUNCT
taxlaw-2867	190	45	and	and	CCONJ
taxlaw-2867	190	46	those	those	PRON
taxlaw-2867	190	47	that	that	PRON
taxlaw-2867	190	48	had	have	AUX
taxlaw-2867	190	49	not	not	PART
taxlaw-2867	190	50	taken	take	VERB
taxlaw-2867	190	51	sufficient	sufficient	ADJ
taxlaw-2867	190	52	transparency	transparency	NOUN
taxlaw-2867	190	53	measures	measure	NOUN
taxlaw-2867	190	54	onto	onto	ADP
taxlaw-2867	190	55	a	a	DET
taxlaw-2867	190	56	black	black	ADJ
taxlaw-2867	190	57	list.67	list.67	NOUN
taxlaw-2867	190	58	echoing	echo	VERB
taxlaw-2867	190	59	the	the	DET
taxlaw-2867	190	60	approach	approach	NOUN
taxlaw-2867	190	61	toward	toward	ADP
taxlaw-2867	190	62	harmful	harmful	ADJ
taxlaw-2867	190	63	tax	tax	NOUN
taxlaw-2867	190	64	competition	competition	NOUN
taxlaw-2867	190	65	,	,	PUNCT
taxlaw-2867	190	66	the	the	DET
taxlaw-2867	190	67	g-20	g-20	NOUN
taxlaw-2867	190	68	threatened	threaten	VERB
taxlaw-2867	190	69	countermeasures	countermeasure	NOUN
taxlaw-2867	190	70	against	against	ADP
taxlaw-2867	190	71	jurisdictions	jurisdiction	NOUN
taxlaw-2867	190	72	not	not	PART
taxlaw-2867	190	73	meeting	meet	VERB
taxlaw-2867	190	74	tax	tax	NOUN
taxlaw-2867	190	75	transparency	transparency	NOUN
taxlaw-2867	190	76	standards.68	standards.68	NOUN
taxlaw-2867	190	77	the	the	DET
taxlaw-2867	190	78	approach	approach	NOUN
taxlaw-2867	190	79	and	and	CCONJ
taxlaw-2867	190	80	the	the	DET
taxlaw-2867	190	81	lists	list	NOUN
taxlaw-2867	190	82	of	of	ADP
taxlaw-2867	190	83	noncompliant	noncompliant	ADJ
taxlaw-2867	190	84	jurisdictions	jurisdiction	NOUN
taxlaw-2867	190	85	were	be	AUX
taxlaw-2867	190	86	not	not	PART
taxlaw-2867	190	87	without	without	ADP
taxlaw-2867	190	88	controversy.69	controversy.69	NOUN
taxlaw-2867	190	89	yet	yet	ADV
taxlaw-2867	190	90	,	,	PUNCT
taxlaw-2867	190	91	by	by	ADP
taxlaw-2867	190	92	2010	2010	NUM
taxlaw-2867	190	93	,	,	PUNCT
taxlaw-2867	190	94	all	all	DET
taxlaw-2867	190	95	jurisdictions	jurisdiction	NOUN
taxlaw-2867	190	96	were	be	AUX
taxlaw-2867	190	97	removed	remove	VERB
taxlaw-2867	190	98	from	from	ADP
taxlaw-2867	190	99	the	the	DET
taxlaw-2867	190	100	blacklist	blacklist	NOUN
taxlaw-2867	190	101	and	and	CCONJ
taxlaw-2867	190	102	by	by	ADP
taxlaw-2867	190	103	2014	2014	NUM
taxlaw-2867	190	104	over	over	ADP
taxlaw-2867	190	105	1,600	1,600	NUM
taxlaw-2867	190	106	tieas	tiea	NOUN
taxlaw-2867	190	107	had	have	AUX
taxlaw-2867	190	108	been	be	AUX
taxlaw-2867	190	109	signed.70	signed.70	PROPN
taxlaw-2867	190	110	however	however	ADV
taxlaw-2867	190	111	,	,	PUNCT
taxlaw-2867	190	112	scholars	scholar	NOUN
taxlaw-2867	190	113	suggest	suggest	VERB
taxlaw-2867	190	114	that	that	SCONJ
taxlaw-2867	190	115	the	the	DET
taxlaw-2867	190	116	practical	practical	ADJ
taxlaw-2867	190	117	results	result	NOUN
taxlaw-2867	190	118	have	have	AUX
taxlaw-2867	190	119	been	be	AUX
taxlaw-2867	190	120	limited	limit	VERB
taxlaw-2867	190	121	,	,	PUNCT
taxlaw-2867	190	122	with	with	ADP
taxlaw-2867	190	123	many	many	ADJ
taxlaw-2867	190	124	tax	tax	NOUN
taxlaw-2867	190	125	havens	haven	NOUN
taxlaw-2867	190	126	engaging	engage	VERB
taxlaw-2867	190	127	in	in	ADP
taxlaw-2867	190	128	“	"	PUNCT
taxlaw-2867	190	129	mock	mock	ADJ
taxlaw-2867	190	130	compliance	compliance	NOUN
taxlaw-2867	190	131	”	"	PUNCT
taxlaw-2867	190	132	by	by	ADP
taxlaw-2867	190	133	signing	sign	VERB
taxlaw-2867	190	134	“	"	PUNCT
taxlaw-2867	190	135	near	near	ADV
taxlaw-2867	190	136	-	-	PUNCT
taxlaw-2867	190	137	useless	useless	ADJ
taxlaw-2867	190	138	”	"	PUNCT
taxlaw-2867	190	139	tieas	tiea	NOUN
taxlaw-2867	190	140	amongst	amongst	ADP
taxlaw-2867	190	141	themselves.71	themselves.71	NOUN
taxlaw-2867	190	142	despite	despite	SCONJ
taxlaw-2867	190	143	the	the	DET
taxlaw-2867	190	144	mixed	mixed	ADJ
taxlaw-2867	190	145	record	record	NOUN
taxlaw-2867	190	146	of	of	ADP
taxlaw-2867	190	147	prior	prior	ADJ
taxlaw-2867	190	148	multilateral	multilateral	ADJ
taxlaw-2867	190	149	attempts	attempt	NOUN
taxlaw-2867	190	150	to	to	PART
taxlaw-2867	190	151	address	address	VERB
taxlaw-2867	190	152	tax	tax	NOUN
taxlaw-2867	190	153	competition	competition	NOUN
taxlaw-2867	190	154	and	and	CCONJ
taxlaw-2867	190	155	evasion	evasion	NOUN
taxlaw-2867	190	156	,	,	PUNCT
taxlaw-2867	190	157	calls	call	NOUN
taxlaw-2867	190	158	continue	continue	VERB
taxlaw-2867	190	159	for	for	ADP
taxlaw-2867	190	160	further	further	ADJ
taxlaw-2867	190	161	efforts	effort	NOUN
taxlaw-2867	190	162	to	to	PART
taxlaw-2867	190	163	limit	limit	VERB
taxlaw-2867	190	164	tax	tax	NOUN
taxlaw-2867	190	165	competition	competition	NOUN
taxlaw-2867	190	166	through	through	ADP
taxlaw-2867	190	167	u.s	u.s	PROPN
taxlaw-2867	190	168	.	.	PROPN
taxlaw-2867	190	169	or	or	CCONJ
taxlaw-2867	190	170	oecd	oecd	PROPN
taxlaw-2867	190	171	-	-	PUNCT
taxlaw-2867	190	172	led	lead	VERB
taxlaw-2867	190	173	harmonization	harmonization	NOUN
taxlaw-2867	190	174	initiatives.72	initiatives.72	NOUN
taxlaw-2867	190	175	c.	c.	PROPN
taxlaw-2867	190	176	base	base	PROPN
taxlaw-2867	190	177	erosion	erosion	NOUN
taxlaw-2867	190	178	and	and	CCONJ
taxlaw-2867	190	179	profit	profit	NOUN
taxlaw-2867	190	180	shifting	shift	VERB
taxlaw-2867	190	181	the	the	DET
taxlaw-2867	190	182	newest	new	ADJ
taxlaw-2867	190	183	pressure	pressure	NOUN
taxlaw-2867	190	184	point	point	NOUN
taxlaw-2867	190	185	in	in	ADP
taxlaw-2867	190	186	the	the	DET
taxlaw-2867	190	187	international	international	ADJ
taxlaw-2867	190	188	tax	tax	NOUN
taxlaw-2867	190	189	regime	regime	NOUN
taxlaw-2867	190	190	is	be	AUX
taxlaw-2867	190	191	the	the	DET
taxlaw-2867	190	192	g-20	g-20	PROPN
taxlaw-2867	190	193	/	/	SYM
taxlaw-2867	190	194	oecd	oecd	PROPN
taxlaw-2867	190	195	beps	bep	NOUN
taxlaw-2867	190	196	project	project	NOUN
taxlaw-2867	190	197	.	.	PUNCT
taxlaw-2867	191	1	launched	launch	VERB
taxlaw-2867	191	2	in	in	ADP
taxlaw-2867	191	3	2013	2013	NUM
taxlaw-2867	191	4	,	,	PUNCT
taxlaw-2867	191	5	the	the	DET
taxlaw-2867	191	6	project	project	NOUN
taxlaw-2867	191	7	intends	intend	VERB
taxlaw-2867	191	8	to	to	PART
taxlaw-2867	191	9	update	update	VERB
taxlaw-2867	191	10	international	international	ADJ
taxlaw-2867	191	11	tax	tax	NOUN
taxlaw-2867	191	12	rules	rule	NOUN
taxlaw-2867	191	13	to	to	PART
taxlaw-2867	191	14	address	address	VERB
taxlaw-2867	191	15	various	various	ADJ
taxlaw-2867	191	16	gaps	gap	NOUN
taxlaw-2867	191	17	and	and	CCONJ
taxlaw-2867	191	18	mismatches	mismatch	NOUN
taxlaw-2867	191	19	utilized	utilize	VERB
taxlaw-2867	191	20	by	by	ADP
taxlaw-2867	191	21	corporations	corporation	NOUN
taxlaw-2867	191	22	to	to	PART
taxlaw-2867	191	23	artificially	artificially	ADV
taxlaw-2867	191	24	shift	shift	VERB
taxlaw-2867	191	25	profits	profit	NOUN
taxlaw-2867	191	26	across	across	ADP
taxlaw-2867	191	27	jurisdictions	jurisdiction	NOUN
taxlaw-2867	191	28	or	or	CCONJ
taxlaw-2867	191	29	achieve	achieve	VERB
taxlaw-2867	191	30	double	double	ADJ
taxlaw-2867	191	31	non	non	NOUN
taxlaw-2867	191	32	-	-	NOUN
taxlaw-2867	191	33	taxation	taxation	NOUN
taxlaw-2867	191	34	of	of	ADP
taxlaw-2867	191	35	income.73	income.73	NOUN
taxlaw-2867	191	36	in	in	ADP
taxlaw-2867	191	37	2015	2015	NUM
taxlaw-2867	191	38	,	,	PUNCT
taxlaw-2867	191	39	the	the	DET
taxlaw-2867	191	40	oecd	oecd	PROPN
taxlaw-2867	191	41	produced	produce	VERB
taxlaw-2867	191	42	15	15	NUM
taxlaw-2867	191	43	action	action	NOUN
taxlaw-2867	191	44	plans	plan	NOUN
taxlaw-2867	191	45	concerning	concern	VERB
taxlaw-2867	191	46	current	current	ADJ
taxlaw-2867	191	47	technical	technical	ADJ
taxlaw-2867	191	48	challenges	challenge	NOUN
taxlaw-2867	191	49	in	in	ADP
taxlaw-2867	191	50	international	international	ADJ
taxlaw-2867	191	51	tax	tax	NOUN
taxlaw-2867	191	52	law.74	law.74	NOUN
taxlaw-2867	191	53	reflecting	reflect	VERB
taxlaw-2867	191	54	a	a	DET
taxlaw-2867	191	55	lack	lack	NOUN
taxlaw-2867	191	56	of	of	ADP
taxlaw-2867	191	57	consensus	consensus	NOUN
taxlaw-2867	191	58	regarding	regard	VERB
taxlaw-2867	191	59	certain	certain	ADJ
taxlaw-2867	191	60	elements	element	NOUN
taxlaw-2867	191	61	of	of	ADP
taxlaw-2867	191	62	the	the	DET
taxlaw-2867	191	63	project	project	NOUN
taxlaw-2867	191	64	,	,	PUNCT
taxlaw-2867	191	65	most	most	ADJ
taxlaw-2867	191	66	plans	plan	NOUN
taxlaw-2867	191	67	only	only	ADV
taxlaw-2867	191	68	offer	offer	VERB
taxlaw-2867	191	69	prescriptive	prescriptive	ADJ
taxlaw-2867	191	70	guidance	guidance	NOUN
taxlaw-2867	191	71	in	in	ADP
taxlaw-2867	191	72	the	the	DET
taxlaw-2867	191	73	form	form	NOUN
taxlaw-2867	191	74	of	of	ADP
taxlaw-2867	191	75	suggested	suggest	VERB
taxlaw-2867	191	76	best	good	ADJ
taxlaw-2867	191	77	practices	practice	NOUN
taxlaw-2867	191	78	.	.	PUNCT
taxlaw-2867	192	1	some	some	PRON
taxlaw-2867	192	2	,	,	PUNCT
taxlaw-2867	192	3	however	however	ADV
taxlaw-2867	192	4	,	,	PUNCT
taxlaw-2867	192	5	provide	provide	VERB
taxlaw-2867	192	6	international	international	ADJ
taxlaw-2867	192	7	minimum	minimum	NOUN
taxlaw-2867	192	8	standards	standard	NOUN
taxlaw-2867	192	9	to	to	PART
taxlaw-2867	192	10	be	be	AUX
taxlaw-2867	192	11	implemented	implement	VERB
taxlaw-2867	192	12	through	through	ADP
taxlaw-2867	192	13	either	either	CCONJ
taxlaw-2867	192	14	the	the	DET
taxlaw-2867	192	15	multilateral	multilateral	ADJ
taxlaw-2867	192	16	convention	convention	NOUN
taxlaw-2867	192	17	or	or	CCONJ
taxlaw-2867	192	18	domestic	domestic	ADJ
taxlaw-2867	192	19	legislation.75	legislation.75	NOUN
taxlaw-2867	192	20	notably	notably	ADV
taxlaw-2867	192	21	,	,	PUNCT
taxlaw-2867	192	22	the	the	DET
taxlaw-2867	192	23	beps	bep	NOUN
taxlaw-2867	192	24	project	project	NOUN
taxlaw-2867	192	25	lacks	lack	VERB
taxlaw-2867	192	26	“	"	PUNCT
taxlaw-2867	192	27	even	even	ADV
taxlaw-2867	192	28	mild	mild	ADJ
taxlaw-2867	192	29	coercive	coercive	ADJ
taxlaw-2867	192	30	measures	measure	NOUN
taxlaw-2867	192	31	,	,	PUNCT
taxlaw-2867	192	32	”	"	PUNCT
taxlaw-2867	192	33	with	with	ADP
taxlaw-2867	192	34	peer	peer	NOUN
taxlaw-2867	192	35	review	review	NOUN
taxlaw-2867	192	36	as	as	ADP
taxlaw-2867	192	37	the	the	DET
taxlaw-2867	192	38	only	only	ADJ
taxlaw-2867	192	39	enforcement	enforcement	NOUN
taxlaw-2867	192	40	mechanism.76	mechanism.76	NOUN
taxlaw-2867	192	41	yet	yet	ADV
taxlaw-2867	192	42	,	,	PUNCT
taxlaw-2867	192	43	despite	despite	SCONJ
taxlaw-2867	192	44	the	the	DET
taxlaw-2867	192	45	relatively	relatively	ADV
taxlaw-2867	192	46	modest	modest	ADJ
taxlaw-2867	192	47	aims	aim	NOUN
taxlaw-2867	192	48	of	of	ADP
taxlaw-2867	192	49	the	the	DET
taxlaw-2867	192	50	project	project	NOUN
taxlaw-2867	192	51	’s	’s	PART
taxlaw-2867	192	52	action	action	NOUN
taxlaw-2867	192	53	plans	plan	NOUN
taxlaw-2867	192	54	,	,	PUNCT
taxlaw-2867	192	55	its	its	PRON
taxlaw-2867	192	56	future	future	NOUN
taxlaw-2867	192	57	remains	remain	VERB
taxlaw-2867	192	58	in	in	ADP
taxlaw-2867	192	59	doubt	doubt	NOUN
taxlaw-2867	192	60	.	.	PUNCT
taxlaw-2867	193	1	the	the	DET
taxlaw-2867	193	2	united	united	PROPN
taxlaw-2867	193	3	states	states	PROPN
taxlaw-2867	193	4	has	have	VERB
taxlaw-2867	193	5	yet	yet	ADV
taxlaw-2867	193	6	to	to	PART
taxlaw-2867	193	7	ratify	ratify	VERB
taxlaw-2867	193	8	the	the	DET
taxlaw-2867	193	9	multilateral	multilateral	ADJ
taxlaw-2867	193	10	convention	convention	NOUN
taxlaw-2867	193	11	and	and	CCONJ
taxlaw-2867	193	12	the	the	DET
taxlaw-2867	193	13	trump	trump	NOUN
taxlaw-2867	193	14	administration	administration	NOUN
taxlaw-2867	193	15	has	have	AUX
taxlaw-2867	193	16	expressed	express	VERB
taxlaw-2867	193	17	little	little	ADJ
taxlaw-2867	193	18	67	67	NUM
taxlaw-2867	193	19	see	see	NOUN
taxlaw-2867	193	20	woodward	woodward	NOUN
taxlaw-2867	193	21	,	,	PUNCT
taxlaw-2867	193	22	supra	supra	PROPN
taxlaw-2867	193	23	note	note	PROPN
taxlaw-2867	193	24	62	62	NUM
taxlaw-2867	193	25	,	,	PUNCT
taxlaw-2867	193	26	at	at	ADP
taxlaw-2867	193	27	111	111	NUM
taxlaw-2867	193	28	-	-	SYM
taxlaw-2867	193	29	13	13	NUM
taxlaw-2867	193	30	.	.	PUNCT
taxlaw-2867	194	1	68	68	NUM
taxlaw-2867	194	2	see	see	VERB
taxlaw-2867	194	3	i	i	PROPN
taxlaw-2867	194	4	d.	d.	PROPN
taxlaw-2867	194	5	;	;	PUNCT
taxlaw-2867	194	6	grinberg	grinberg	PROPN
taxlaw-2867	194	7	,	,	PUNCT
taxlaw-2867	194	8	supra	supra	PROPN
taxlaw-2867	194	9	note	note	PROPN
taxlaw-2867	194	10	5	5	NUM
taxlaw-2867	194	11	,	,	PUNCT
taxlaw-2867	194	12	at	at	ADP
taxlaw-2867	194	13	1149	1149	NUM
taxlaw-2867	194	14	-	-	SYM
taxlaw-2867	194	15	51	51	NUM
taxlaw-2867	194	16	.	.	PUNCT
taxlaw-2867	194	17	69	69	NUM
taxlaw-2867	194	18	see	see	VERB
taxlaw-2867	194	19	infra	infra	NOUN
taxlaw-2867	194	20	text	text	NOUN
taxlaw-2867	194	21	accompanying	accompany	VERB
taxlaw-2867	194	22	note	note	NOUN
taxlaw-2867	194	23	129	129	NUM
taxlaw-2867	194	24	.	.	PUNCT
taxlaw-2867	194	25	70	70	NUM
taxlaw-2867	194	26	see	see	VERB
taxlaw-2867	194	27	eccleston	eccleston	PROPN
taxlaw-2867	194	28	&	&	CCONJ
taxlaw-2867	194	29	smith	smith	PROPN
taxlaw-2867	194	30	,	,	PUNCT
taxlaw-2867	194	31	supra	supra	PROPN
taxlaw-2867	194	32	note	note	PROPN
taxlaw-2867	194	33	66	66	NUM
taxlaw-2867	194	34	,	,	PUNCT
taxlaw-2867	194	35	at	at	ADP
taxlaw-2867	194	36	179	179	NUM
taxlaw-2867	194	37	.	.	PUNCT
taxlaw-2867	195	1	71	71	NUM
taxlaw-2867	195	2	see	see	NOUN
taxlaw-2867	195	3	,	,	PUNCT
taxlaw-2867	195	4	e.g.	e.g.	ADV
taxlaw-2867	195	5	,	,	PUNCT
taxlaw-2867	195	6	meinzer	meinzer	NOUN
taxlaw-2867	195	7	,	,	PUNCT
taxlaw-2867	195	8	supra	supra	PROPN
taxlaw-2867	195	9	note	note	PROPN
taxlaw-2867	195	10	63	63	NUM
taxlaw-2867	195	11	,	,	PUNCT
taxlaw-2867	195	12	at	at	ADP
taxlaw-2867	195	13	267	267	NUM
taxlaw-2867	195	14	,	,	PUNCT
taxlaw-2867	195	15	255	255	NUM
taxlaw-2867	195	16	;	;	PUNCT
taxlaw-2867	195	17	woodward	woodward	NOUN
taxlaw-2867	195	18	,	,	PUNCT
taxlaw-2867	195	19	supra	supra	PROPN
taxlaw-2867	195	20	note	note	PROPN
taxlaw-2867	195	21	62	62	NUM
taxlaw-2867	195	22	,	,	PUNCT
taxlaw-2867	195	23	at	at	ADP
taxlaw-2867	195	24	111	111	NUM
taxlaw-2867	195	25	-	-	SYM
taxlaw-2867	195	26	13	13	NUM
taxlaw-2867	195	27	.	.	PUNCT
taxlaw-2867	195	28	72	72	NUM
taxlaw-2867	195	29	see	see	VERB
taxlaw-2867	195	30	,	,	PUNCT
taxlaw-2867	195	31	e.g.	e.g.	ADV
taxlaw-2867	195	32	,	,	PUNCT
taxlaw-2867	195	33	reuven	reuven	PROPN
taxlaw-2867	195	34	s.	s.	PROPN
taxlaw-2867	195	35	avi	avi	PROPN
taxlaw-2867	195	36	-	-	PUNCT
taxlaw-2867	195	37	yonah	yonah	PROPN
taxlaw-2867	195	38	,	,	PUNCT
taxlaw-2867	195	39	the	the	DET
taxlaw-2867	195	40	oecd	oecd	PROPN
taxlaw-2867	195	41	harmful	harmful	ADJ
taxlaw-2867	195	42	tax	tax	NOUN
taxlaw-2867	195	43	competition	competition	NOUN
taxlaw-2867	195	44	report	report	NOUN
taxlaw-2867	195	45	:	:	PUNCT
taxlaw-2867	195	46	a	a	DET
taxlaw-2867	195	47	tenth	tenth	ADJ
taxlaw-2867	195	48	anniversary	anniversary	NOUN
taxlaw-2867	195	49	retrospective	retrospective	NOUN
taxlaw-2867	195	50	,	,	PUNCT
taxlaw-2867	195	51	34	34	NUM
taxlaw-2867	195	52	brook	brook	NOUN
taxlaw-2867	195	53	.	.	PUNCT
taxlaw-2867	196	1	j.	j.	PROPN
taxlaw-2867	196	2	int'l	int'l	PROPN
taxlaw-2867	196	3	l.	l.	PROPN
taxlaw-2867	196	4	783	783	NUM
taxlaw-2867	196	5	,	,	PUNCT
taxlaw-2867	196	6	793	793	NUM
taxlaw-2867	196	7	(	(	PUNCT
taxlaw-2867	196	8	2009	2009	NUM
taxlaw-2867	196	9	)	)	PUNCT
taxlaw-2867	196	10	;	;	PUNCT
taxlaw-2867	196	11	danielle	danielle	PROPN
taxlaw-2867	196	12	wenner	wenner	PROPN
taxlaw-2867	196	13	&	&	CCONJ
taxlaw-2867	196	14	kevin	kevin	PROPN
taxlaw-2867	196	15	zollman	zollman	PROPN
taxlaw-2867	196	16	,	,	PUNCT
taxlaw-2867	196	17	how	how	SCONJ
taxlaw-2867	196	18	to	to	PART
taxlaw-2867	196	19	end	end	VERB
taxlaw-2867	196	20	international	international	ADJ
taxlaw-2867	196	21	tax	tax	NOUN
taxlaw-2867	196	22	competition	competition	NOUN
taxlaw-2867	196	23	,	,	PUNCT
taxlaw-2867	196	24	n.y	n.y	PROPN
taxlaw-2867	196	25	.	.	PROPN
taxlaw-2867	196	26	times	times	PROPN
taxlaw-2867	196	27	,	,	PUNCT
taxlaw-2867	196	28	nov	nov	PROPN
taxlaw-2867	196	29	.	.	PROPN
taxlaw-2867	196	30	2	2	NUM
taxlaw-2867	196	31	,	,	PUNCT
taxlaw-2867	196	32	2017	2017	NUM
taxlaw-2867	196	33	,	,	PUNCT
taxlaw-2867	196	34	https://www.nytimes.com/2017/11/02/opinion/ending-international-taxcompetition.html	https://www.nytimes.com/2017/11/02/opinion/ending-international-taxcompetition.html	PROPN
taxlaw-2867	197	1	[	[	X
taxlaw-2867	197	2	https://perma.cc/zq4q-mkpx	https://perma.cc/zq4q-mkpx	X
taxlaw-2867	197	3	]	]	PUNCT
taxlaw-2867	197	4	.	.	PUNCT
taxlaw-2867	198	1	73	73	NUM
taxlaw-2867	198	2	see	see	VERB
taxlaw-2867	198	3	org	org	PROPN
taxlaw-2867	198	4	.	.	PUNCT
taxlaw-2867	198	5	econ	econ	PROPN
taxlaw-2867	198	6	.	.	PUNCT
taxlaw-2867	199	1	co	co	PROPN
taxlaw-2867	199	2	-	-	NOUN
taxlaw-2867	199	3	operation	operation	NOUN
taxlaw-2867	199	4	&	&	CCONJ
taxlaw-2867	199	5	dev	dev	PROPN
taxlaw-2867	199	6	.	.	PUNCT
taxlaw-2867	200	1	(	(	PUNCT
taxlaw-2867	200	2	oecd	oecd	PROPN
taxlaw-2867	200	3	)	)	PUNCT
taxlaw-2867	200	4	,	,	PUNCT
taxlaw-2867	200	5	action	action	NOUN
taxlaw-2867	200	6	plan	plan	NOUN
taxlaw-2867	200	7	on	on	ADP
taxlaw-2867	200	8	base	base	NOUN
taxlaw-2867	200	9	erosion	erosion	NOUN
taxlaw-2867	200	10	and	and	CCONJ
taxlaw-2867	200	11	profit	profit	NOUN
taxlaw-2867	200	12	shifting	shift	VERB
taxlaw-2867	200	13	(	(	PUNCT
taxlaw-2867	200	14	2003	2003	NUM
taxlaw-2867	200	15	)	)	PUNCT
taxlaw-2867	200	16	,	,	PUNCT
taxlaw-2867	200	17	https://www.oecd.org/ctp/bepsactionplan.pdf	https://www.oecd.org/ctp/bepsactionplan.pdf	NOUN
taxlaw-2867	201	1	[	[	X
taxlaw-2867	201	2	https://perma.cc/q688-trzu	https://perma.cc/q688-trzu	X
taxlaw-2867	201	3	]	]	PUNCT
taxlaw-2867	201	4	.	.	PUNCT
taxlaw-2867	202	1	however	however	ADV
taxlaw-2867	202	2	some	some	DET
taxlaw-2867	202	3	more	more	ADV
taxlaw-2867	202	4	critical	critical	ADJ
taxlaw-2867	202	5	commentators	commentator	NOUN
taxlaw-2867	202	6	have	have	AUX
taxlaw-2867	202	7	suggested	suggest	VERB
taxlaw-2867	202	8	the	the	DET
taxlaw-2867	202	9	project	project	NOUN
taxlaw-2867	202	10	represents	represent	VERB
taxlaw-2867	202	11	an	an	DET
taxlaw-2867	202	12	effort	effort	NOUN
taxlaw-2867	202	13	to	to	PART
taxlaw-2867	202	14	revitalize	revitalize	VERB
taxlaw-2867	202	15	oecd	oecd	PROPN
taxlaw-2867	202	16	initiatives	initiative	NOUN
taxlaw-2867	202	17	against	against	ADP
taxlaw-2867	202	18	tax	tax	NOUN
taxlaw-2867	202	19	competition	competition	NOUN
taxlaw-2867	202	20	under	under	ADP
taxlaw-2867	202	21	a	a	DET
taxlaw-2867	202	22	new	new	ADJ
taxlaw-2867	202	23	and	and	CCONJ
taxlaw-2867	202	24	more	more	ADV
taxlaw-2867	202	25	technical	technical	ADJ
taxlaw-2867	202	26	guise	guise	NOUN
taxlaw-2867	202	27	;	;	PUNCT
taxlaw-2867	202	28	see	see	VERB
taxlaw-2867	202	29	brauner	brauner	NOUN
taxlaw-2867	202	30	,	,	PUNCT
taxlaw-2867	202	31	supra	supra	ADJ
taxlaw-2867	202	32	note	note	NOUN
taxlaw-2867	202	33	9	9	NUM
taxlaw-2867	202	34	,	,	PUNCT
taxlaw-2867	202	35	at	at	ADP
taxlaw-2867	202	36	76	76	NUM
taxlaw-2867	202	37	-	-	SYM
taxlaw-2867	202	38	79	79	NUM
taxlaw-2867	202	39	;	;	PUNCT
taxlaw-2867	202	40	joachim	joachim	PROPN
taxlaw-2867	202	41	englisch	englisch	PROPN
taxlaw-2867	202	42	&	&	CCONJ
taxlaw-2867	202	43	anzhela	anzhela	PROPN
taxlaw-2867	202	44	yevgenyeva	yevgenyeva	PROPN
taxlaw-2867	202	45	,	,	PUNCT
taxlaw-2867	202	46	the	the	DET
taxlaw-2867	202	47	upgraded	upgrade	VERB
taxlaw-2867	202	48	strategy	strategy	NOUN
taxlaw-2867	202	49	against	against	ADP
taxlaw-2867	202	50	harmful	harmful	ADJ
taxlaw-2867	202	51	tax	tax	NOUN
taxlaw-2867	202	52	practices	practice	NOUN
taxlaw-2867	202	53	under	under	ADP
taxlaw-2867	202	54	the	the	DET
taxlaw-2867	202	55	beps	bep	NOUN
taxlaw-2867	202	56	action	action	NOUN
taxlaw-2867	202	57	plan	plan	NOUN
taxlaw-2867	202	58	.	.	PUNCT
taxlaw-2867	203	1	5	5	NUM
taxlaw-2867	203	2	british	british	ADJ
taxlaw-2867	203	3	tax	tax	NOUN
taxlaw-2867	203	4	rev	rev	PROPN
taxlaw-2867	203	5	.	.	PROPN
taxlaw-2867	203	6	620	620	NUM
taxlaw-2867	203	7	(	(	PUNCT
taxlaw-2867	203	8	2013	2013	NUM
taxlaw-2867	203	9	)	)	PUNCT
taxlaw-2867	203	10	;	;	PUNCT
taxlaw-2867	203	11	brian	brian	PROPN
taxlaw-2867	203	12	garst	garst	PROPN
taxlaw-2867	203	13	,	,	PUNCT
taxlaw-2867	203	14	beps	bep	VERB
taxlaw-2867	203	15	pivotal	pivotal	ADJ
taxlaw-2867	203	16	in	in	ADP
taxlaw-2867	203	17	fight	fight	NOUN
taxlaw-2867	203	18	over	over	ADP
taxlaw-2867	203	19	tax	tax	NOUN
taxlaw-2867	203	20	competition	competition	NOUN
taxlaw-2867	203	21	,	,	PUNCT
taxlaw-2867	203	22	cayman	cayman	PROPN
taxlaw-2867	203	23	fin	fin	PROPN
taxlaw-2867	203	24	.	.	PUNCT
taxlaw-2867	204	1	rev	rev	PROPN
taxlaw-2867	204	2	.	.	PROPN
taxlaw-2867	205	1	(	(	PUNCT
taxlaw-2867	205	2	aug	aug	PROPN
taxlaw-2867	205	3	.	.	PROPN
taxlaw-2867	205	4	19	19	NUM
taxlaw-2867	205	5	,	,	PUNCT
taxlaw-2867	205	6	2015	2015	NUM
taxlaw-2867	205	7	)	)	PUNCT
taxlaw-2867	205	8	,	,	PUNCT
taxlaw-2867	205	9	http://www.caymanfinancialreview.com/2015/08/19/beps-pivotal-in-fight-over-tax-competition/	http://www.caymanfinancialreview.com/2015/08/19/beps-pivotal-in-fight-over-tax-competition/	PROPN
taxlaw-2867	206	1	[	[	X
taxlaw-2867	206	2	https://perma.cc/w3y6-hffh	https://perma.cc/w3y6-hffh	PROPN
taxlaw-2867	206	3	]	]	X
taxlaw-2867	206	4	.	.	PUNCT
taxlaw-2867	207	1	74	74	NUM
taxlaw-2867	207	2	see	see	VERB
taxlaw-2867	207	3	org	org	PROPN
taxlaw-2867	207	4	.	.	PUNCT
taxlaw-2867	207	5	econ	econ	PROPN
taxlaw-2867	207	6	.	.	PUNCT
taxlaw-2867	208	1	co	co	PROPN
taxlaw-2867	208	2	-	-	NOUN
taxlaw-2867	208	3	operation	operation	NOUN
taxlaw-2867	208	4	&	&	CCONJ
taxlaw-2867	208	5	dev	dev	PROPN
taxlaw-2867	208	6	.	.	PUNCT
taxlaw-2867	209	1	(	(	PUNCT
taxlaw-2867	209	2	oecd	oecd	PROPN
taxlaw-2867	209	3	)	)	PUNCT
taxlaw-2867	209	4	,	,	PUNCT
taxlaw-2867	209	5	beps	bep	NOUN
taxlaw-2867	209	6	actions	action	NOUN
taxlaw-2867	209	7	,	,	PUNCT
taxlaw-2867	209	8	,	,	PUNCT
taxlaw-2867	209	9	http://www.oecd.org/tax/beps/bepsactions.htm	http://www.oecd.org/tax/beps/bepsactions.htm	PROPN
taxlaw-2867	210	1	[	[	X
taxlaw-2867	210	2	https://perma.cc/4zm2-cghp	https://perma.cc/4zm2-cghp	X
taxlaw-2867	210	3	]	]	X
taxlaw-2867	210	4	;	;	PUNCT
taxlaw-2867	210	5	christians	christian	NOUN
taxlaw-2867	210	6	,	,	PUNCT
taxlaw-2867	210	7	supra	supra	PROPN
taxlaw-2867	210	8	note	note	PROPN
taxlaw-2867	210	9	36	36	NUM
taxlaw-2867	210	10	,	,	PUNCT
taxlaw-2867	210	11	at	at	ADP
taxlaw-2867	210	12	1623	1623	NUM
taxlaw-2867	210	13	;	;	PUNCT
taxlaw-2867	210	14	grinberg	grinberg	PROPN
taxlaw-2867	210	15	,	,	PUNCT
taxlaw-2867	210	16	supra	supra	PROPN
taxlaw-2867	210	17	note	note	PROPN
taxlaw-2867	210	18	5	5	NUM
taxlaw-2867	210	19	,	,	PUNCT
taxlaw-2867	210	20	at	at	ADP
taxlaw-2867	210	21	1142	1142	NUM
taxlaw-2867	210	22	.	.	PUNCT
taxlaw-2867	211	1	75	75	NUM
taxlaw-2867	211	2	see	see	VERB
taxlaw-2867	211	3	multilateral	multilateral	ADJ
taxlaw-2867	211	4	convention	convention	NOUN
taxlaw-2867	211	5	,	,	PUNCT
taxlaw-2867	211	6	supra	supra	PROPN
taxlaw-2867	211	7	note	note	NOUN
taxlaw-2867	211	8	6	6	NUM
taxlaw-2867	211	9	.	.	SYM
taxlaw-2867	211	10	76	76	NUM
taxlaw-2867	211	11	grinberg	grinberg	PROPN
taxlaw-2867	211	12	,	,	PUNCT
taxlaw-2867	211	13	supra	supra	PROPN
taxlaw-2867	211	14	note	note	PROPN
taxlaw-2867	211	15	5	5	NUM
taxlaw-2867	211	16	,	,	PUNCT
taxlaw-2867	211	17	at	at	ADP
taxlaw-2867	211	18	1168	1168	NUM
taxlaw-2867	211	19	.	.	PUNCT
taxlaw-2867	212	1	88	88	NUM
taxlaw-2867	213	1	[	[	X
taxlaw-2867	213	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	213	3	columbia	columbia	PROPN
taxlaw-2867	213	4	journal	journal	PROPN
taxlaw-2867	213	5	of	of	ADP
taxlaw-2867	213	6	tax	tax	NOUN
taxlaw-2867	213	7	law	law	NOUN
taxlaw-2867	213	8	enthusiasm	enthusiasm	NOUN
taxlaw-2867	213	9	for	for	ADP
taxlaw-2867	213	10	the	the	DET
taxlaw-2867	213	11	project.77	project.77	ADJ
taxlaw-2867	213	12	china	china	NOUN
taxlaw-2867	213	13	,	,	PUNCT
taxlaw-2867	213	14	on	on	ADP
taxlaw-2867	213	15	the	the	DET
taxlaw-2867	213	16	other	other	ADJ
taxlaw-2867	213	17	hand	hand	NOUN
taxlaw-2867	213	18	,	,	PUNCT
taxlaw-2867	213	19	has	have	AUX
taxlaw-2867	213	20	rapidly	rapidly	ADV
taxlaw-2867	213	21	implemented	implement	VERB
taxlaw-2867	213	22	most	most	ADJ
taxlaw-2867	213	23	beps	bep	NOUN
taxlaw-2867	213	24	action	action	NOUN
taxlaw-2867	213	25	plans	plan	NOUN
taxlaw-2867	213	26	,	,	PUNCT
taxlaw-2867	213	27	reflecting	reflect	VERB
taxlaw-2867	213	28	its	its	PRON
taxlaw-2867	213	29	significant	significant	ADJ
taxlaw-2867	213	30	influence	influence	NOUN
taxlaw-2867	213	31	over	over	ADP
taxlaw-2867	213	32	the	the	DET
taxlaw-2867	213	33	project	project	NOUN
taxlaw-2867	213	34	and	and	CCONJ
taxlaw-2867	213	35	its	its	PRON
taxlaw-2867	213	36	interest	interest	NOUN
taxlaw-2867	213	37	in	in	ADP
taxlaw-2867	213	38	becoming	become	VERB
taxlaw-2867	213	39	the	the	DET
taxlaw-2867	213	40	vanguard	vanguard	NOUN
taxlaw-2867	213	41	in	in	ADP
taxlaw-2867	213	42	international	international	ADJ
taxlaw-2867	213	43	tax	tax	NOUN
taxlaw-2867	213	44	policy.78	policy.78	PROPN
taxlaw-2867	213	45	iii	iii	PROPN
taxlaw-2867	213	46	.	.	PUNCT
taxlaw-2867	214	1	the	the	DET
taxlaw-2867	214	2	evolution	evolution	NOUN
taxlaw-2867	214	3	of	of	ADP
taxlaw-2867	214	4	chinese	chinese	ADJ
taxlaw-2867	214	5	tax	tax	NOUN
taxlaw-2867	214	6	policy	policy	NOUN
taxlaw-2867	214	7	a.	a.	NOUN
taxlaw-2867	214	8	from	from	ADP
taxlaw-2867	214	9	mao	mao	PROPN
taxlaw-2867	214	10	to	to	ADP
taxlaw-2867	214	11	the	the	DET
taxlaw-2867	214	12	modern	modern	ADJ
taxlaw-2867	214	13	enterprise	enterprise	NOUN
taxlaw-2867	214	14	income	income	NOUN
taxlaw-2867	214	15	tax	tax	NOUN
taxlaw-2867	214	16	china	china	PROPN
taxlaw-2867	214	17	has	have	AUX
taxlaw-2867	214	18	historically	historically	ADV
taxlaw-2867	214	19	played	play	VERB
taxlaw-2867	214	20	a	a	DET
taxlaw-2867	214	21	relatively	relatively	ADV
taxlaw-2867	214	22	minor	minor	ADJ
taxlaw-2867	214	23	role	role	NOUN
taxlaw-2867	214	24	in	in	ADP
taxlaw-2867	214	25	international	international	ADJ
taxlaw-2867	214	26	tax	tax	NOUN
taxlaw-2867	214	27	diplomacy	diplomacy	NOUN
taxlaw-2867	214	28	,	,	PUNCT
taxlaw-2867	214	29	as	as	SCONJ
taxlaw-2867	214	30	its	its	PRON
taxlaw-2867	214	31	modern	modern	ADJ
taxlaw-2867	214	32	system	system	NOUN
taxlaw-2867	214	33	of	of	ADP
taxlaw-2867	214	34	domestic	domestic	ADJ
taxlaw-2867	214	35	corporate	corporate	ADJ
taxlaw-2867	214	36	taxation	taxation	NOUN
taxlaw-2867	214	37	is	be	AUX
taxlaw-2867	214	38	of	of	ADP
taxlaw-2867	214	39	recent	recent	ADJ
taxlaw-2867	214	40	origin	origin	NOUN
taxlaw-2867	214	41	.	.	PUNCT
taxlaw-2867	215	1	in	in	ADP
taxlaw-2867	215	2	fact	fact	NOUN
taxlaw-2867	215	3	,	,	PUNCT
taxlaw-2867	215	4	china	china	PROPN
taxlaw-2867	215	5	’s	’s	PART
taxlaw-2867	215	6	current	current	ADJ
taxlaw-2867	215	7	system	system	NOUN
taxlaw-2867	215	8	of	of	ADP
taxlaw-2867	215	9	corporate	corporate	ADJ
taxlaw-2867	215	10	income	income	NOUN
taxlaw-2867	215	11	taxation	taxation	NOUN
taxlaw-2867	215	12	,	,	PUNCT
taxlaw-2867	215	13	the	the	DET
taxlaw-2867	215	14	enterprise	enterprise	NOUN
taxlaw-2867	215	15	income	income	NOUN
taxlaw-2867	215	16	tax	tax	NOUN
taxlaw-2867	215	17	(	(	PUNCT
taxlaw-2867	215	18	eit	eit	NOUN
taxlaw-2867	215	19	)	)	PUNCT
taxlaw-2867	215	20	dates	date	VERB
taxlaw-2867	215	21	only	only	ADV
taxlaw-2867	215	22	to	to	ADP
taxlaw-2867	215	23	2008	2008	NUM
taxlaw-2867	215	24	.	.	PUNCT
taxlaw-2867	216	1	a	a	DET
taxlaw-2867	216	2	brief	brief	ADJ
taxlaw-2867	216	3	review	review	NOUN
taxlaw-2867	216	4	of	of	ADP
taxlaw-2867	216	5	the	the	DET
taxlaw-2867	216	6	history	history	NOUN
taxlaw-2867	216	7	of	of	ADP
taxlaw-2867	216	8	chinese	chinese	ADJ
taxlaw-2867	216	9	business	business	NOUN
taxlaw-2867	216	10	income	income	NOUN
taxlaw-2867	216	11	taxation	taxation	NOUN
taxlaw-2867	216	12	puts	put	VERB
taxlaw-2867	216	13	china	china	PROPN
taxlaw-2867	216	14	’s	’s	PART
taxlaw-2867	216	15	international	international	ADJ
taxlaw-2867	216	16	tax	tax	NOUN
taxlaw-2867	216	17	policy	policy	NOUN
taxlaw-2867	216	18	in	in	ADP
taxlaw-2867	216	19	context	context	NOUN
taxlaw-2867	216	20	and	and	CCONJ
taxlaw-2867	216	21	reveals	reveal	VERB
taxlaw-2867	216	22	why	why	SCONJ
taxlaw-2867	216	23	many	many	ADJ
taxlaw-2867	216	24	aspects	aspect	NOUN
taxlaw-2867	216	25	remain	remain	VERB
taxlaw-2867	216	26	underdeveloped	underdeveloped	ADJ
taxlaw-2867	216	27	or	or	CCONJ
taxlaw-2867	216	28	in	in	ADP
taxlaw-2867	216	29	flux	flux	NOUN
taxlaw-2867	216	30	.	.	PUNCT
taxlaw-2867	217	1	it	it	PRON
taxlaw-2867	217	2	also	also	ADV
taxlaw-2867	217	3	illustrates	illustrate	VERB
taxlaw-2867	217	4	the	the	DET
taxlaw-2867	217	5	ways	way	NOUN
taxlaw-2867	217	6	in	in	ADP
taxlaw-2867	217	7	which	which	PRON
taxlaw-2867	217	8	changing	change	VERB
taxlaw-2867	217	9	theories	theory	NOUN
taxlaw-2867	217	10	of	of	ADP
taxlaw-2867	217	11	soe	soe	PROPN
taxlaw-2867	217	12	governance	governance	NOUN
taxlaw-2867	217	13	and	and	CCONJ
taxlaw-2867	217	14	administration	administration	NOUN
taxlaw-2867	217	15	have	have	AUX
taxlaw-2867	217	16	led	lead	VERB
taxlaw-2867	217	17	to	to	ADP
taxlaw-2867	217	18	significant	significant	ADJ
taxlaw-2867	217	19	alterations	alteration	NOUN
taxlaw-2867	217	20	in	in	ADP
taxlaw-2867	217	21	china	china	PROPN
taxlaw-2867	217	22	’s	’s	PART
taxlaw-2867	217	23	business	business	NOUN
taxlaw-2867	217	24	tax	tax	NOUN
taxlaw-2867	217	25	policy	policy	NOUN
taxlaw-2867	217	26	,	,	PUNCT
taxlaw-2867	217	27	further	far	ADV
taxlaw-2867	217	28	elucidating	elucidate	VERB
taxlaw-2867	217	29	the	the	DET
taxlaw-2867	217	30	underappreciated	underappreciated	ADJ
taxlaw-2867	217	31	connection	connection	NOUN
taxlaw-2867	217	32	between	between	ADP
taxlaw-2867	217	33	china	china	PROPN
taxlaw-2867	217	34	’s	’s	PART
taxlaw-2867	217	35	unique	unique	ADJ
taxlaw-2867	217	36	system	system	NOUN
taxlaw-2867	217	37	of	of	ADP
taxlaw-2867	217	38	state	state	NOUN
taxlaw-2867	217	39	capitalism	capitalism	NOUN
taxlaw-2867	217	40	and	and	CCONJ
taxlaw-2867	217	41	its	its	PRON
taxlaw-2867	217	42	tax	tax	NOUN
taxlaw-2867	217	43	policies	policy	NOUN
taxlaw-2867	217	44	.	.	PUNCT
taxlaw-2867	218	1	china	china	PROPN
taxlaw-2867	218	2	’s	’s	PART
taxlaw-2867	218	3	first	first	ADJ
taxlaw-2867	218	4	income	income	NOUN
taxlaw-2867	218	5	tax	tax	NOUN
taxlaw-2867	218	6	was	be	AUX
taxlaw-2867	218	7	implemented	implement	VERB
taxlaw-2867	218	8	by	by	ADP
taxlaw-2867	218	9	the	the	DET
taxlaw-2867	218	10	nationalist	nationalist	ADJ
taxlaw-2867	218	11	government	government	NOUN
taxlaw-2867	218	12	in	in	ADP
taxlaw-2867	218	13	1936	1936	NUM
taxlaw-2867	218	14	.	.	PUNCT
taxlaw-2867	219	1	it	it	PRON
taxlaw-2867	219	2	applied	apply	VERB
taxlaw-2867	219	3	to	to	ADP
taxlaw-2867	219	4	both	both	PRON
taxlaw-2867	219	5	business	business	NOUN
taxlaw-2867	219	6	profits	profit	NOUN
taxlaw-2867	219	7	and	and	CCONJ
taxlaw-2867	219	8	employment	employment	NOUN
taxlaw-2867	219	9	income	income	NOUN
taxlaw-2867	219	10	and	and	CCONJ
taxlaw-2867	219	11	was	be	AUX
taxlaw-2867	219	12	territorial	territorial	ADJ
taxlaw-2867	219	13	in	in	ADP
taxlaw-2867	219	14	scope	scope	NOUN
taxlaw-2867	219	15	,	,	PUNCT
taxlaw-2867	219	16	exempting	exempt	VERB
taxlaw-2867	219	17	foreign	foreign	ADJ
taxlaw-2867	219	18	earnings.79	earnings.79	ADJ
taxlaw-2867	219	19	reforms	reform	NOUN
taxlaw-2867	219	20	in	in	ADP
taxlaw-2867	219	21	1943	1943	NUM
taxlaw-2867	219	22	extended	extended	ADJ
taxlaw-2867	219	23	taxation	taxation	NOUN
taxlaw-2867	219	24	to	to	PART
taxlaw-2867	219	25	rental	rental	ADJ
taxlaw-2867	219	26	income	income	NOUN
taxlaw-2867	219	27	and	and	CCONJ
taxlaw-2867	219	28	capital	capital	NOUN
taxlaw-2867	219	29	gains	gain	NOUN
taxlaw-2867	219	30	and	and	CCONJ
taxlaw-2867	219	31	purportedly	purportedly	ADV
taxlaw-2867	219	32	imposed	impose	VERB
taxlaw-2867	219	33	taxes	taxis	NOUN
taxlaw-2867	219	34	on	on	ADP
taxlaw-2867	219	35	chinese	chinese	ADJ
taxlaw-2867	219	36	citizens	citizen	NOUN
taxlaw-2867	219	37	abroad	abroad	ADV
taxlaw-2867	219	38	,	,	PUNCT
taxlaw-2867	219	39	while	while	SCONJ
taxlaw-2867	219	40	offering	offer	VERB
taxlaw-2867	219	41	credit	credit	NOUN
taxlaw-2867	219	42	for	for	ADP
taxlaw-2867	219	43	foreign	foreign	ADJ
taxlaw-2867	219	44	taxes	taxis	NOUN
taxlaw-2867	219	45	paid	pay	VERB
taxlaw-2867	219	46	—	—	PUNCT
taxlaw-2867	219	47	thus	thus	ADV
taxlaw-2867	219	48	following	follow	VERB
taxlaw-2867	219	49	the	the	DET
taxlaw-2867	219	50	american	american	ADJ
taxlaw-2867	219	51	model	model	NOUN
taxlaw-2867	219	52	.	.	PUNCT
taxlaw-2867	220	1	yet	yet	ADV
taxlaw-2867	220	2	,	,	PUNCT
taxlaw-2867	220	3	during	during	ADP
taxlaw-2867	220	4	this	this	DET
taxlaw-2867	220	5	period	period	NOUN
taxlaw-2867	220	6	china	china	PROPN
taxlaw-2867	220	7	was	be	AUX
taxlaw-2867	220	8	plagued	plague	VERB
taxlaw-2867	220	9	by	by	ADP
taxlaw-2867	220	10	war	war	NOUN
taxlaw-2867	220	11	,	,	PUNCT
taxlaw-2867	220	12	its	its	PRON
taxlaw-2867	220	13	tax	tax	NOUN
taxlaw-2867	220	14	administration	administration	NOUN
taxlaw-2867	220	15	was	be	AUX
taxlaw-2867	220	16	“	"	PUNCT
taxlaw-2867	220	17	in	in	ADP
taxlaw-2867	220	18	chaos	chaos	NOUN
taxlaw-2867	220	19	,	,	PUNCT
taxlaw-2867	220	20	”	"	PUNCT
taxlaw-2867	220	21	and	and	CCONJ
taxlaw-2867	220	22	the	the	DET
taxlaw-2867	220	23	central	central	ADJ
taxlaw-2867	220	24	government	government	NOUN
taxlaw-2867	220	25	had	have	AUX
taxlaw-2867	220	26	limited	limit	VERB
taxlaw-2867	220	27	power.80	power.80	NOUN
taxlaw-2867	220	28	as	as	ADP
taxlaw-2867	220	29	a	a	DET
taxlaw-2867	220	30	result	result	NOUN
taxlaw-2867	220	31	,	,	PUNCT
taxlaw-2867	220	32	there	there	PRON
taxlaw-2867	220	33	is	be	VERB
taxlaw-2867	220	34	little	little	ADJ
taxlaw-2867	220	35	surviving	survive	VERB
taxlaw-2867	220	36	evidence	evidence	NOUN
taxlaw-2867	220	37	on	on	ADP
taxlaw-2867	220	38	the	the	DET
taxlaw-2867	220	39	implementation	implementation	NOUN
taxlaw-2867	220	40	of	of	ADP
taxlaw-2867	220	41	this	this	DET
taxlaw-2867	220	42	early	early	ADJ
taxlaw-2867	220	43	attempt	attempt	NOUN
taxlaw-2867	220	44	to	to	PART
taxlaw-2867	220	45	tax	tax	VERB
taxlaw-2867	220	46	overseas	overseas	ADJ
taxlaw-2867	220	47	income.81	income.81	PROPN
taxlaw-2867	220	48	it	it	PRON
taxlaw-2867	220	49	was	be	AUX
taxlaw-2867	220	50	not	not	PART
taxlaw-2867	220	51	until	until	ADP
taxlaw-2867	220	52	the	the	DET
taxlaw-2867	220	53	mid-1990s	mid-1990	NOUN
taxlaw-2867	220	54	that	that	SCONJ
taxlaw-2867	220	55	china	china	PROPN
taxlaw-2867	220	56	would	would	AUX
taxlaw-2867	220	57	again	again	ADV
taxlaw-2867	220	58	seek	seek	VERB
taxlaw-2867	220	59	to	to	PART
taxlaw-2867	220	60	tax	tax	VERB
taxlaw-2867	220	61	business	business	NOUN
taxlaw-2867	220	62	income	income	NOUN
taxlaw-2867	220	63	earned	earn	VERB
taxlaw-2867	220	64	abroad.82	abroad.82	ADV
taxlaw-2867	220	65	in	in	ADP
taxlaw-2867	220	66	the	the	DET
taxlaw-2867	220	67	first	first	ADJ
taxlaw-2867	220	68	decade	decade	NOUN
taxlaw-2867	220	69	following	follow	VERB
taxlaw-2867	220	70	the	the	DET
taxlaw-2867	220	71	establishment	establishment	NOUN
taxlaw-2867	220	72	of	of	ADP
taxlaw-2867	220	73	the	the	DET
taxlaw-2867	220	74	people	people	NOUN
taxlaw-2867	220	75	’s	’s	PART
taxlaw-2867	220	76	republic	republic	NOUN
taxlaw-2867	220	77	in	in	ADP
taxlaw-2867	220	78	1949	1949	NUM
taxlaw-2867	220	79	,	,	PUNCT
taxlaw-2867	220	80	the	the	DET
taxlaw-2867	220	81	communist	communist	PROPN
taxlaw-2867	220	82	party	party	PROPN
taxlaw-2867	220	83	transformed	transform	VERB
taxlaw-2867	220	84	china	china	PROPN
taxlaw-2867	220	85	into	into	ADP
taxlaw-2867	220	86	a	a	DET
taxlaw-2867	220	87	socialist	socialist	ADJ
taxlaw-2867	220	88	state	state	NOUN
taxlaw-2867	220	89	-	-	PUNCT
taxlaw-2867	220	90	planned	plan	VERB
taxlaw-2867	220	91	economy	economy	NOUN
taxlaw-2867	220	92	.	.	PUNCT
taxlaw-2867	221	1	initially	initially	ADV
taxlaw-2867	221	2	,	,	PUNCT
taxlaw-2867	221	3	14	14	NUM
taxlaw-2867	221	4	different	different	ADJ
taxlaw-2867	221	5	taxes	taxis	NOUN
taxlaw-2867	221	6	were	be	AUX
taxlaw-2867	221	7	imposed	impose	VERB
taxlaw-2867	221	8	on	on	ADP
taxlaw-2867	221	9	private	private	ADJ
taxlaw-2867	221	10	businesses	business	NOUN
taxlaw-2867	221	11	at	at	ADP
taxlaw-2867	221	12	various	various	ADJ
taxlaw-2867	221	13	stages	stage	NOUN
taxlaw-2867	221	14	of	of	ADP
taxlaw-2867	221	15	transactions	transaction	NOUN
taxlaw-2867	221	16	.	.	PUNCT
taxlaw-2867	222	1	these	these	PRON
taxlaw-2867	222	2	were	be	AUX
taxlaw-2867	222	3	consciously	consciously	ADV
taxlaw-2867	222	4	designed	design	VERB
taxlaw-2867	222	5	to	to	PART
taxlaw-2867	222	6	discourage	discourage	VERB
taxlaw-2867	222	7	private	private	ADJ
taxlaw-2867	222	8	business	business	NOUN
taxlaw-2867	222	9	and	and	CCONJ
taxlaw-2867	222	10	thus	thus	ADV
taxlaw-2867	222	11	facilitate	facilitate	VERB
taxlaw-2867	222	12	the	the	DET
taxlaw-2867	222	13	socialist	socialist	ADJ
taxlaw-2867	222	14	transformation.83	transformation.83	ADJ
taxlaw-2867	222	15	thanks	thank	NOUN
taxlaw-2867	222	16	77	77	NUM
taxlaw-2867	222	17	see	see	VERB
taxlaw-2867	222	18	,	,	PUNCT
taxlaw-2867	222	19	e.g.	e.g.	ADV
taxlaw-2867	222	20	,	,	PUNCT
taxlaw-2867	222	21	torsten	torsten	PROPN
taxlaw-2867	222	22	fensby	fensby	PROPN
taxlaw-2867	222	23	,	,	PUNCT
taxlaw-2867	222	24	will	will	AUX
taxlaw-2867	222	25	the	the	DET
taxlaw-2867	222	26	beps	bep	NOUN
taxlaw-2867	222	27	project	project	NOUN
taxlaw-2867	222	28	survive	survive	VERB
taxlaw-2867	222	29	the	the	DET
taxlaw-2867	222	30	trump	trump	NOUN
taxlaw-2867	222	31	administration	administration	NOUN
taxlaw-2867	222	32	?	?	PUNCT
taxlaw-2867	222	33	,	,	PUNCT
taxlaw-2867	222	34	tax	tax	NOUN
taxlaw-2867	222	35	notes	note	NOUN
taxlaw-2867	222	36	(	(	PUNCT
taxlaw-2867	222	37	may	may	PROPN
taxlaw-2867	222	38	15	15	NUM
taxlaw-2867	222	39	,	,	PUNCT
taxlaw-2867	222	40	2017	2017	NUM
taxlaw-2867	222	41	)	)	PUNCT
taxlaw-2867	222	42	,	,	PUNCT
taxlaw-2867	222	43	https://www.taxnotes.com/worldwide-tax-daily/base-erosion-and-profit-shifting-beps/will-beps-projectsurvive-trump-administration/2017/06/01/symv	https://www.taxnotes.com/worldwide-tax-daily/base-erosion-and-profit-shifting-beps/will-beps-projectsurvive-trump-administration/2017/06/01/symv	NOUN
taxlaw-2867	223	1	[	[	X
taxlaw-2867	223	2	https://perma.cc/3va5-mcdw	https://perma.cc/3va5-mcdw	NOUN
taxlaw-2867	223	3	]	]	PUNCT
taxlaw-2867	223	4	;	;	PUNCT
taxlaw-2867	223	5	robert	robert	PROPN
taxlaw-2867	223	6	sledz	sledz	PROPN
taxlaw-2867	223	7	,	,	PUNCT
taxlaw-2867	223	8	thomson	thomson	PROPN
taxlaw-2867	223	9	reuters	reuters	PROPN
taxlaw-2867	223	10	hosts	host	NOUN
taxlaw-2867	223	11	panel	panel	NOUN
taxlaw-2867	223	12	on	on	ADP
taxlaw-2867	223	13	beps	beps	PROPN
taxlaw-2867	223	14	mli	mli	PROPN
taxlaw-2867	223	15	and	and	CCONJ
taxlaw-2867	223	16	cbc	cbc	PROPN
taxlaw-2867	223	17	reporting	report	VERB
taxlaw-2867	223	18	at	at	ADP
taxlaw-2867	223	19	2017	2017	NUM
taxlaw-2867	223	20	ifa	ifa	PROPN
taxlaw-2867	223	21	rio	rio	PROPN
taxlaw-2867	223	22	congress	congress	PROPN
taxlaw-2867	223	23	,	,	PUNCT
taxlaw-2867	223	24	thompson	thompson	PROPN
taxlaw-2867	223	25	reuters	reuters	PROPN
taxlaw-2867	223	26	(	(	PUNCT
taxlaw-2867	223	27	oct	oct	PROPN
taxlaw-2867	223	28	.	.	PROPN
taxlaw-2867	223	29	3	3	NUM
taxlaw-2867	223	30	,	,	PUNCT
taxlaw-2867	223	31	2017	2017	NUM
taxlaw-2867	223	32	)	)	PUNCT
taxlaw-2867	223	33	,	,	PUNCT
taxlaw-2867	223	34	https://tax.thomsonreuters.com/blog/thomson-reuters-hosts-panel-on-beps-mli-and-cbc-reporting-at-2017-ifa-riocongress/	https://tax.thomsonreuters.com/blog/thomson-reuters-hosts-panel-on-beps-mli-and-cbc-reporting-at-2017-ifa-riocongress/	VERB
taxlaw-2867	224	1	[	[	X
taxlaw-2867	224	2	https://perma.cc/k6ge-8ne6	https://perma.cc/k6ge-8ne6	PROPN
taxlaw-2867	224	3	]	]	PUNCT
taxlaw-2867	224	4	.	.	PUNCT
taxlaw-2867	225	1	78	78	NUM
taxlaw-2867	225	2	see	see	VERB
taxlaw-2867	225	3	chris	chris	PROPN
taxlaw-2867	225	4	xing	xing	PROPN
taxlaw-2867	225	5	,	,	PUNCT
taxlaw-2867	225	6	william	william	PROPN
taxlaw-2867	225	7	zhang	zhang	PROPN
taxlaw-2867	225	8	,	,	PUNCT
taxlaw-2867	225	9	lilly	lilly	PROPN
taxlaw-2867	225	10	li	li	PROPN
taxlaw-2867	225	11	&	&	CCONJ
taxlaw-2867	225	12	conrad	conrad	PROPN
taxlaw-2867	225	13	turley	turley	PROPN
taxlaw-2867	225	14	,	,	PUNCT
taxlaw-2867	225	15	china	china	PROPN
taxlaw-2867	225	16	at	at	ADP
taxlaw-2867	225	17	the	the	DET
taxlaw-2867	225	18	forefront	forefront	NOUN
taxlaw-2867	225	19	of	of	ADP
taxlaw-2867	225	20	global	global	ADJ
taxlaw-2867	225	21	beps	bep	NOUN
taxlaw-2867	225	22	implementation	implementation	NOUN
taxlaw-2867	225	23	,	,	PUNCT
taxlaw-2867	225	24	int’l	int’l	NUM
taxlaw-2867	225	25	tax	tax	NOUN
taxlaw-2867	225	26	rev	rev	X
taxlaw-2867	225	27	.	.	PUNCT
taxlaw-2867	226	1	(	(	PUNCT
taxlaw-2867	226	2	dec	dec	PROPN
taxlaw-2867	226	3	.	.	PROPN
taxlaw-2867	226	4	3	3	NUM
taxlaw-2867	226	5	,	,	PUNCT
taxlaw-2867	226	6	2015	2015	NUM
taxlaw-2867	226	7	)	)	PUNCT
taxlaw-2867	226	8	,	,	PUNCT
taxlaw-2867	226	9	http://www.internationaltaxreview.com/article/3511704/china-atthe-forefront-of-global-beps-implementation.html	http://www.internationaltaxreview.com/article/3511704/china-atthe-forefront-of-global-beps-implementation.html	X
taxlaw-2867	227	1	[	[	X
taxlaw-2867	227	2	https://perma.cc/bd4r-zl7y	https://perma.cc/bd4r-zl7y	X
taxlaw-2867	227	3	]	]	X
taxlaw-2867	227	4	.	.	PUNCT
taxlaw-2867	227	5	79	79	NUM
taxlaw-2867	227	6	see	see	VERB
taxlaw-2867	227	7	jinyan	jinyan	PROPN
taxlaw-2867	227	8	li	li	PROPN
taxlaw-2867	227	9	,	,	PUNCT
taxlaw-2867	227	10	taxation	taxation	NOUN
taxlaw-2867	227	11	in	in	ADP
taxlaw-2867	227	12	the	the	DET
taxlaw-2867	227	13	people	people	NOUN
taxlaw-2867	227	14	’s	’s	PART
taxlaw-2867	227	15	republic	republic	NOUN
taxlaw-2867	227	16	of	of	ADP
taxlaw-2867	227	17	china	china	PROPN
taxlaw-2867	227	18	8	8	NUM
taxlaw-2867	227	19	-	-	SYM
taxlaw-2867	227	20	9	9	NUM
taxlaw-2867	227	21	(	(	PUNCT
taxlaw-2867	227	22	1991	1991	NUM
taxlaw-2867	227	23	)	)	PUNCT
taxlaw-2867	227	24	;	;	PUNCT
taxlaw-2867	227	25	wei	wei	PROPN
taxlaw-2867	227	26	zhimei	zhimei	PROPN
taxlaw-2867	227	27	&	&	CCONJ
taxlaw-2867	227	28	liu	liu	PROPN
taxlaw-2867	227	29	jian	jian	PROPN
taxlaw-2867	228	1	[	[	X
taxlaw-2867	228	2	魏志梅	魏志梅	PROPN
taxlaw-2867	228	3	&	&	CCONJ
taxlaw-2867	228	4	刘建	刘建	PROPN
taxlaw-2867	228	5	]	]	X
taxlaw-2867	228	6	,	,	PUNCT
taxlaw-2867	228	7	zhongguo	zhongguo	PROPN
taxlaw-2867	228	8	jingwai	jingwai	PROPN
taxlaw-2867	228	9	suodeshui	suodeshui	PROPN
taxlaw-2867	228	10	zhi	zhi	PROPN
taxlaw-2867	228	11	de	de	PROPN
taxlaw-2867	228	12	huigu	huigu	PROPN
taxlaw-2867	228	13	jiejian	jiejian	PROPN
taxlaw-2867	228	14	yu	yu	PROPN
taxlaw-2867	228	15	zhanwang	zhanwang	PROPN
taxlaw-2867	228	16	(	(	PUNCT
taxlaw-2867	228	17	中国境外所得税制的回顾、借鉴与展望	中国境外所得税制的回顾、借鉴与展望	PROPN
taxlaw-2867	228	18	)	)	PUNCT
taxlaw-2867	228	19	(	(	PUNCT
taxlaw-2867	228	20	china	china	PROPN
taxlaw-2867	228	21	’s	’s	PART
taxlaw-2867	228	22	overseas	overseas	ADJ
taxlaw-2867	228	23	income	income	NOUN
taxlaw-2867	228	24	tax	tax	NOUN
taxlaw-2867	228	25	system	system	NOUN
taxlaw-2867	228	26	:	:	PUNCT
taxlaw-2867	228	27	retrospective	retrospective	ADJ
taxlaw-2867	228	28	,	,	PUNCT
taxlaw-2867	228	29	lessons	lesson	NOUN
taxlaw-2867	228	30	,	,	PUNCT
taxlaw-2867	228	31	and	and	CCONJ
taxlaw-2867	228	32	prospects	prospect	NOUN
taxlaw-2867	228	33	]	]	PUNCT
taxlaw-2867	228	34	,	,	PUNCT
taxlaw-2867	228	35	7	7	NUM
taxlaw-2867	228	36	tax’n	tax’n	NUM
taxlaw-2867	228	37	res	re	NOUN
taxlaw-2867	228	38	.	.	PUNCT
taxlaw-2867	229	1	j.	j.	PROPN
taxlaw-2867	229	2	89	89	NUM
taxlaw-2867	229	3	(	(	PUNCT
taxlaw-2867	229	4	2011	2011	NUM
taxlaw-2867	229	5	)	)	PUNCT
taxlaw-2867	230	1	[	[	X
taxlaw-2867	230	2	税务研	税务研	X
taxlaw-2867	230	3	究	究	X
taxlaw-2867	230	4	]	]	X
taxlaw-2867	230	5	.	.	PUNCT
taxlaw-2867	231	1	80	80	NUM
taxlaw-2867	231	2	li	li	PROPN
taxlaw-2867	231	3	,	,	PUNCT
taxlaw-2867	231	4	supra	supra	PROPN
taxlaw-2867	231	5	note	note	PROPN
taxlaw-2867	231	6	79	79	NUM
taxlaw-2867	231	7	,	,	PUNCT
taxlaw-2867	231	8	at	at	ADP
taxlaw-2867	231	9	10	10	NUM
taxlaw-2867	231	10	.	.	PUNCT
taxlaw-2867	231	11	81	81	NUM
taxlaw-2867	231	12	see	see	VERB
taxlaw-2867	231	13	wei	wei	PROPN
taxlaw-2867	231	14	zhimei	zhimei	PROPN
taxlaw-2867	231	15	,	,	PUNCT
taxlaw-2867	231	16	supra	supra	PROPN
taxlaw-2867	231	17	note	note	NOUN
taxlaw-2867	231	18	79	79	NUM
taxlaw-2867	231	19	.	.	PUNCT
taxlaw-2867	232	1	82	82	NUM
taxlaw-2867	232	2	see	see	NOUN
taxlaw-2867	232	3	infra	infra	NOUN
taxlaw-2867	232	4	note	note	VERB
taxlaw-2867	232	5	109	109	NUM
taxlaw-2867	232	6	.	.	PUNCT
taxlaw-2867	232	7	83	83	NUM
taxlaw-2867	232	8	see	see	VERB
taxlaw-2867	232	9	daniel	daniel	PROPN
taxlaw-2867	232	10	h.k	h.k	PROPN
taxlaw-2867	232	11	.	.	PROPN
taxlaw-2867	232	12	ho	ho	PROPN
taxlaw-2867	232	13	,	,	PUNCT
taxlaw-2867	232	14	tax	tax	NOUN
taxlaw-2867	232	15	law	law	NOUN
taxlaw-2867	232	16	in	in	ADP
taxlaw-2867	232	17	modern	modern	ADJ
taxlaw-2867	232	18	china	china	PROPN
taxlaw-2867	232	19	:	:	PUNCT
taxlaw-2867	232	20	evolution	evolution	NOUN
taxlaw-2867	232	21	,	,	PUNCT
taxlaw-2867	232	22	framework	framework	NOUN
taxlaw-2867	232	23	and	and	CCONJ
taxlaw-2867	232	24	administration	administration	NOUN
taxlaw-2867	232	25	,	,	PUNCT
taxlaw-2867	232	26	31	31	NUM
taxlaw-2867	232	27	hong	hong	PROPN
taxlaw-2867	232	28	kong	kong	PROPN
taxlaw-2867	232	29	l.j	l.j	PROPN
taxlaw-2867	232	30	.	.	PROPN
taxlaw-2867	232	31	141	141	NUM
taxlaw-2867	232	32	,	,	PUNCT
taxlaw-2867	232	33	146	146	NUM
taxlaw-2867	232	34	-	-	SYM
taxlaw-2867	232	35	7	7	NUM
taxlaw-2867	232	36	(	(	PUNCT
taxlaw-2867	232	37	2001	2001	NUM
taxlaw-2867	232	38	)	)	PUNCT
taxlaw-2867	232	39	.	.	PUNCT
taxlaw-2867	233	1	2018	2018	NUM
taxlaw-2867	233	2	]	]	PUNCT
taxlaw-2867	233	3	89	89	NUM
taxlaw-2867	233	4	chinese	chinese	ADJ
taxlaw-2867	233	5	state	state	NOUN
taxlaw-2867	233	6	capitalism	capitalism	NOUN
taxlaw-2867	233	7	and	and	CCONJ
taxlaw-2867	233	8	the	the	DET
taxlaw-2867	233	9	international	international	ADJ
taxlaw-2867	233	10	tax	tax	NOUN
taxlaw-2867	233	11	regime	regime	NOUN
taxlaw-2867	233	12	to	to	ADP
taxlaw-2867	233	13	the	the	DET
taxlaw-2867	233	14	expropriation	expropriation	NOUN
taxlaw-2867	233	15	of	of	ADP
taxlaw-2867	233	16	assets	asset	NOUN
taxlaw-2867	233	17	held	hold	VERB
taxlaw-2867	233	18	by	by	ADP
taxlaw-2867	233	19	capitalists	capitalist	NOUN
taxlaw-2867	233	20	and	and	CCONJ
taxlaw-2867	233	21	foreign	foreign	ADJ
taxlaw-2867	233	22	investors	investor	NOUN
taxlaw-2867	233	23	,	,	PUNCT
taxlaw-2867	233	24	by	by	ADP
taxlaw-2867	233	25	approximately	approximately	ADV
taxlaw-2867	233	26	1956	1956	NUM
taxlaw-2867	233	27	,	,	PUNCT
taxlaw-2867	233	28	the	the	DET
taxlaw-2867	233	29	private	private	ADJ
taxlaw-2867	233	30	sector	sector	NOUN
taxlaw-2867	233	31	had	have	AUX
taxlaw-2867	233	32	vanished	vanish	VERB
taxlaw-2867	233	33	and	and	CCONJ
taxlaw-2867	233	34	soes	soe	NOUN
taxlaw-2867	233	35	had	have	AUX
taxlaw-2867	233	36	become	become	VERB
taxlaw-2867	233	37	the	the	DET
taxlaw-2867	233	38	dominant	dominant	NOUN
taxlaw-2867	233	39	from	from	ADP
taxlaw-2867	233	40	of	of	ADP
taxlaw-2867	233	41	commercial	commercial	ADJ
taxlaw-2867	233	42	enterprise.84	enterprise.84	PROPN
taxlaw-2867	233	43	soes	soe	NOUN
taxlaw-2867	233	44	were	be	AUX
taxlaw-2867	233	45	themselves	themselves	PRON
taxlaw-2867	233	46	overseen	oversee	VERB
taxlaw-2867	233	47	by	by	ADP
taxlaw-2867	233	48	various	various	ADJ
taxlaw-2867	233	49	government	government	NOUN
taxlaw-2867	233	50	bureaucracies	bureaucracy	NOUN
taxlaw-2867	233	51	,	,	PUNCT
taxlaw-2867	233	52	the	the	DET
taxlaw-2867	233	53	most	most	ADV
taxlaw-2867	233	54	important	important	ADJ
taxlaw-2867	233	55	by	by	ADP
taxlaw-2867	233	56	central	central	ADJ
taxlaw-2867	233	57	government	government	NOUN
taxlaw-2867	233	58	ministries	ministry	NOUN
taxlaw-2867	233	59	and	and	CCONJ
taxlaw-2867	233	60	the	the	DET
taxlaw-2867	233	61	smallest	small	ADJ
taxlaw-2867	233	62	by	by	ADP
taxlaw-2867	233	63	departments	department	NOUN
taxlaw-2867	233	64	of	of	ADP
taxlaw-2867	233	65	local	local	ADJ
taxlaw-2867	233	66	governments.85	governments.85	PROPN
taxlaw-2867	233	67	from	from	ADP
taxlaw-2867	233	68	the	the	DET
taxlaw-2867	233	69	mid-1950s	mid-1950	NOUN
taxlaw-2867	233	70	until	until	ADP
taxlaw-2867	233	71	the	the	DET
taxlaw-2867	233	72	start	start	NOUN
taxlaw-2867	233	73	of	of	ADP
taxlaw-2867	233	74	china	china	PROPN
taxlaw-2867	233	75	’s	’s	PART
taxlaw-2867	233	76	reform	reform	NOUN
taxlaw-2867	233	77	and	and	CCONJ
taxlaw-2867	233	78	opening	opening	NOUN
taxlaw-2867	233	79	up	up	ADP
taxlaw-2867	233	80	policy	policy	NOUN
taxlaw-2867	233	81	in	in	ADP
taxlaw-2867	233	82	late	late	ADJ
taxlaw-2867	233	83	1978	1978	NUM
taxlaw-2867	233	84	,	,	PUNCT
taxlaw-2867	233	85	the	the	DET
taxlaw-2867	233	86	government	government	NOUN
taxlaw-2867	233	87	would	would	AUX
taxlaw-2867	233	88	experiment	experiment	VERB
taxlaw-2867	233	89	with	with	ADP
taxlaw-2867	233	90	various	various	ADJ
taxlaw-2867	233	91	methods	method	NOUN
taxlaw-2867	233	92	of	of	ADP
taxlaw-2867	233	93	transferring	transfer	VERB
taxlaw-2867	233	94	funds	fund	NOUN
taxlaw-2867	233	95	from	from	ADP
taxlaw-2867	233	96	soes	soe	NOUN
taxlaw-2867	233	97	to	to	ADP
taxlaw-2867	233	98	the	the	DET
taxlaw-2867	233	99	central	central	ADJ
taxlaw-2867	233	100	government	government	NOUN
taxlaw-2867	233	101	.	.	PUNCT
taxlaw-2867	234	1	since	since	SCONJ
taxlaw-2867	234	2	there	there	PRON
taxlaw-2867	234	3	were	be	VERB
taxlaw-2867	234	4	essentially	essentially	ADV
taxlaw-2867	234	5	no	no	DET
taxlaw-2867	234	6	foreign	foreign	ADJ
taxlaw-2867	234	7	entities	entity	NOUN
taxlaw-2867	234	8	operating	operate	VERB
taxlaw-2867	234	9	in	in	ADP
taxlaw-2867	234	10	china	china	PROPN
taxlaw-2867	234	11	,	,	PUNCT
taxlaw-2867	234	12	the	the	DET
taxlaw-2867	234	13	government	government	NOUN
taxlaw-2867	234	14	’s	’s	PART
taxlaw-2867	234	15	business	business	NOUN
taxlaw-2867	234	16	tax	tax	NOUN
taxlaw-2867	234	17	policies	policy	NOUN
taxlaw-2867	234	18	were	be	AUX
taxlaw-2867	234	19	entirely	entirely	ADV
taxlaw-2867	234	20	domestic	domestic	ADJ
taxlaw-2867	234	21	in	in	ADP
taxlaw-2867	234	22	focus.86	focus.86	NOUN
taxlaw-2867	234	23	at	at	ADP
taxlaw-2867	234	24	first	first	ADV
taxlaw-2867	234	25	,	,	PUNCT
taxlaw-2867	234	26	in	in	ADP
taxlaw-2867	234	27	the	the	DET
taxlaw-2867	234	28	early	early	ADJ
taxlaw-2867	234	29	1950s	1950s	NUM
taxlaw-2867	234	30	soes	soe	NOUN
taxlaw-2867	234	31	were	be	AUX
taxlaw-2867	234	32	required	require	VERB
taxlaw-2867	234	33	to	to	PART
taxlaw-2867	234	34	hand	hand	VERB
taxlaw-2867	234	35	over	over	ADP
taxlaw-2867	234	36	nearly	nearly	ADV
taxlaw-2867	234	37	all	all	PRON
taxlaw-2867	234	38	profits	profit	NOUN
taxlaw-2867	234	39	to	to	ADP
taxlaw-2867	234	40	the	the	DET
taxlaw-2867	234	41	central	central	ADJ
taxlaw-2867	234	42	government	government	NOUN
taxlaw-2867	234	43	under	under	ADP
taxlaw-2867	234	44	a	a	DET
taxlaw-2867	234	45	system	system	NOUN
taxlaw-2867	234	46	of	of	ADP
taxlaw-2867	234	47	direct	direct	ADJ
taxlaw-2867	234	48	state	state	NOUN
taxlaw-2867	234	49	administration	administration	NOUN
taxlaw-2867	234	50	of	of	ADP
taxlaw-2867	234	51	income	income	NOUN
taxlaw-2867	234	52	and	and	CCONJ
taxlaw-2867	234	53	expenses	expense	NOUN
taxlaw-2867	234	54	.	.	PUNCT
taxlaw-2867	235	1	however	however	ADV
taxlaw-2867	235	2	,	,	PUNCT
taxlaw-2867	235	3	across	across	ADP
taxlaw-2867	235	4	the	the	DET
taxlaw-2867	235	5	1950s	1950	NOUN
taxlaw-2867	235	6	and	and	CCONJ
taxlaw-2867	235	7	1960s	1960	NOUN
taxlaw-2867	235	8	,	,	PUNCT
taxlaw-2867	235	9	soes	soe	NOUN
taxlaw-2867	235	10	were	be	AUX
taxlaw-2867	235	11	able	able	ADJ
taxlaw-2867	235	12	to	to	PART
taxlaw-2867	235	13	maintain	maintain	VERB
taxlaw-2867	235	14	a	a	DET
taxlaw-2867	235	15	small	small	ADJ
taxlaw-2867	235	16	portion	portion	NOUN
taxlaw-2867	235	17	of	of	ADP
taxlaw-2867	235	18	profits	profit	NOUN
taxlaw-2867	235	19	under	under	ADP
taxlaw-2867	235	20	either	either	CCONJ
taxlaw-2867	235	21	the	the	DET
taxlaw-2867	235	22	“	"	PUNCT
taxlaw-2867	235	23	enterprise	enterprise	NOUN
taxlaw-2867	235	24	bonus	bonus	NOUN
taxlaw-2867	235	25	system	system	NOUN
taxlaw-2867	235	26	”	"	PUNCT
taxlaw-2867	235	27	(	(	PUNCT
taxlaw-2867	235	28	in	in	ADP
taxlaw-2867	235	29	which	which	PRON
taxlaw-2867	235	30	soes	soe	NOUN
taxlaw-2867	235	31	could	could	AUX
taxlaw-2867	235	32	retain	retain	VERB
taxlaw-2867	235	33	any	any	DET
taxlaw-2867	235	34	surplus	surplus	NOUN
taxlaw-2867	235	35	over	over	ADP
taxlaw-2867	235	36	target	target	NOUN
taxlaw-2867	235	37	levels	level	NOUN
taxlaw-2867	235	38	set	set	VERB
taxlaw-2867	235	39	by	by	ADP
taxlaw-2867	235	40	the	the	DET
taxlaw-2867	235	41	central	central	ADJ
taxlaw-2867	235	42	government	government	NOUN
taxlaw-2867	235	43	)	)	PUNCT
taxlaw-2867	235	44	or	or	CCONJ
taxlaw-2867	235	45	the	the	DET
taxlaw-2867	235	46	“	"	PUNCT
taxlaw-2867	235	47	profit	profit	NOUN
taxlaw-2867	235	48	-	-	PUNCT
taxlaw-2867	235	49	contracting	contract	VERB
taxlaw-2867	235	50	system	system	NOUN
taxlaw-2867	235	51	”	"	PUNCT
taxlaw-2867	235	52	(	(	PUNCT
taxlaw-2867	235	53	in	in	ADP
taxlaw-2867	235	54	which	which	PRON
taxlaw-2867	235	55	soes	soe	NOUN
taxlaw-2867	235	56	would	would	AUX
taxlaw-2867	235	57	retain	retain	VERB
taxlaw-2867	235	58	a	a	DET
taxlaw-2867	235	59	pre	pre	ADJ
taxlaw-2867	235	60	-	-	ADJ
taxlaw-2867	235	61	determined	determined	ADJ
taxlaw-2867	235	62	percentage	percentage	NOUN
taxlaw-2867	235	63	of	of	ADP
taxlaw-2867	235	64	total	total	ADJ
taxlaw-2867	235	65	enterprise	enterprise	NOUN
taxlaw-2867	235	66	profits	profit	NOUN
taxlaw-2867	235	67	)	)	PUNCT
taxlaw-2867	235	68	.	.	PUNCT
taxlaw-2867	236	1	the	the	DET
taxlaw-2867	236	2	particular	particular	ADJ
taxlaw-2867	236	3	system	system	NOUN
taxlaw-2867	236	4	in	in	ADP
taxlaw-2867	236	5	place	place	NOUN
taxlaw-2867	236	6	vacillated	vacillate	VERB
taxlaw-2867	236	7	with	with	ADP
taxlaw-2867	236	8	the	the	DET
taxlaw-2867	236	9	political	political	ADJ
taxlaw-2867	236	10	winds.87	winds.87	NOUN
taxlaw-2867	236	11	in	in	ADP
taxlaw-2867	236	12	1978	1978	NUM
taxlaw-2867	236	13	china	china	PROPN
taxlaw-2867	236	14	saw	see	VERB
taxlaw-2867	236	15	the	the	DET
taxlaw-2867	236	16	implementation	implementation	NOUN
taxlaw-2867	236	17	of	of	ADP
taxlaw-2867	236	18	deng	deng	PROPN
taxlaw-2867	236	19	xiaoping	xiaoping	PROPN
taxlaw-2867	236	20	’s	’s	PART
taxlaw-2867	236	21	reform	reform	NOUN
taxlaw-2867	236	22	and	and	CCONJ
taxlaw-2867	236	23	opening	opening	NOUN
taxlaw-2867	236	24	up	up	ADP
taxlaw-2867	236	25	policy	policy	NOUN
taxlaw-2867	236	26	,	,	PUNCT
taxlaw-2867	236	27	allowing	allow	VERB
taxlaw-2867	236	28	for	for	ADP
taxlaw-2867	236	29	foreign	foreign	ADJ
taxlaw-2867	236	30	investment	investment	NOUN
taxlaw-2867	236	31	and	and	CCONJ
taxlaw-2867	236	32	market	market	NOUN
taxlaw-2867	236	33	reforms	reform	NOUN
taxlaw-2867	236	34	.	.	PUNCT
taxlaw-2867	237	1	in	in	ADP
taxlaw-2867	237	2	order	order	NOUN
taxlaw-2867	237	3	to	to	PART
taxlaw-2867	237	4	attract	attract	VERB
taxlaw-2867	237	5	capital	capital	NOUN
taxlaw-2867	237	6	,	,	PUNCT
taxlaw-2867	237	7	china	china	PROPN
taxlaw-2867	237	8	adopted	adopt	VERB
taxlaw-2867	237	9	income	income	NOUN
taxlaw-2867	237	10	tax	tax	NOUN
taxlaw-2867	237	11	regimes	regime	NOUN
taxlaw-2867	237	12	offering	offer	VERB
taxlaw-2867	237	13	preferential	preferential	ADJ
taxlaw-2867	237	14	treatment	treatment	NOUN
taxlaw-2867	237	15	to	to	ADP
taxlaw-2867	237	16	foreign	foreign	ADJ
taxlaw-2867	237	17	direct	direct	ADJ
taxlaw-2867	237	18	investment.88	investment.88	NOUN
taxlaw-2867	237	19	the	the	DET
taxlaw-2867	237	20	chineseforeign	chineseforeign	ADJ
taxlaw-2867	237	21	equity	equity	NOUN
taxlaw-2867	237	22	joint	joint	PROPN
taxlaw-2867	237	23	venture	venture	NOUN
taxlaw-2867	237	24	income	income	NOUN
taxlaw-2867	237	25	tax	tax	NOUN
taxlaw-2867	237	26	and	and	CCONJ
taxlaw-2867	237	27	the	the	DET
taxlaw-2867	237	28	foreign	foreign	ADJ
taxlaw-2867	237	29	enterprise	enterprise	NOUN
taxlaw-2867	237	30	income	income	NOUN
taxlaw-2867	237	31	tax	tax	NOUN
taxlaw-2867	237	32	both	both	PRON
taxlaw-2867	237	33	offered	offer	VERB
taxlaw-2867	237	34	generous	generous	ADJ
taxlaw-2867	237	35	tax	tax	NOUN
taxlaw-2867	237	36	incentives	incentive	NOUN
taxlaw-2867	237	37	including	include	VERB
taxlaw-2867	237	38	tax	tax	NOUN
taxlaw-2867	237	39	holidays	holiday	NOUN
taxlaw-2867	237	40	and	and	CCONJ
taxlaw-2867	237	41	reinvestment	reinvestment	NOUN
taxlaw-2867	237	42	refunds.89	refunds.89	NOUN
taxlaw-2867	237	43	the	the	DET
taxlaw-2867	237	44	first	first	ADJ
taxlaw-2867	237	45	applied	apply	VERB
taxlaw-2867	237	46	to	to	ADP
taxlaw-2867	237	47	equity	equity	NOUN
taxlaw-2867	237	48	joint	joint	ADJ
taxlaw-2867	237	49	ventures	venture	NOUN
taxlaw-2867	237	50	between	between	ADP
taxlaw-2867	237	51	a	a	DET
taxlaw-2867	237	52	foreign	foreign	ADJ
taxlaw-2867	237	53	investor	investor	NOUN
taxlaw-2867	237	54	and	and	CCONJ
taxlaw-2867	237	55	a	a	DET
taxlaw-2867	237	56	chinese	chinese	ADJ
taxlaw-2867	237	57	partner	partner	NOUN
taxlaw-2867	237	58	and	and	CCONJ
taxlaw-2867	237	59	had	have	VERB
taxlaw-2867	237	60	the	the	DET
taxlaw-2867	237	61	most	most	ADV
taxlaw-2867	237	62	generous	generous	ADJ
taxlaw-2867	237	63	incentives	incentive	NOUN
taxlaw-2867	237	64	,	,	PUNCT
taxlaw-2867	237	65	while	while	SCONJ
taxlaw-2867	237	66	the	the	DET
taxlaw-2867	237	67	second	second	NOUN
taxlaw-2867	237	68	applied	apply	VERB
taxlaw-2867	237	69	to	to	ADP
taxlaw-2867	237	70	other	other	ADJ
taxlaw-2867	237	71	foreign	foreign	ADJ
taxlaw-2867	237	72	direct	direct	ADJ
taxlaw-2867	237	73	investments.90	investments.90	ADV
taxlaw-2867	237	74	in	in	ADP
taxlaw-2867	237	75	1991	1991	NUM
taxlaw-2867	237	76	,	,	PUNCT
taxlaw-2867	237	77	these	these	DET
taxlaw-2867	237	78	two	two	NUM
taxlaw-2867	237	79	regimes	regime	NOUN
taxlaw-2867	237	80	were	be	AUX
taxlaw-2867	237	81	combined	combine	VERB
taxlaw-2867	237	82	with	with	ADP
taxlaw-2867	237	83	the	the	DET
taxlaw-2867	237	84	introduction	introduction	NOUN
taxlaw-2867	237	85	of	of	ADP
taxlaw-2867	237	86	the	the	DET
taxlaw-2867	237	87	foreign	foreign	ADJ
taxlaw-2867	237	88	income	income	NOUN
taxlaw-2867	237	89	tax	tax	NOUN
taxlaw-2867	237	90	law	law	NOUN
taxlaw-2867	237	91	providing	provide	VERB
taxlaw-2867	237	92	uniform	uniform	ADJ
taxlaw-2867	237	93	treatment	treatment	NOUN
taxlaw-2867	237	94	for	for	ADP
taxlaw-2867	237	95	all	all	DET
taxlaw-2867	237	96	foreign	foreign	ADJ
taxlaw-2867	237	97	invested	invest	VERB
taxlaw-2867	237	98	enterprises.91	enterprises.91	NOUN
taxlaw-2867	237	99	across	across	ADP
taxlaw-2867	237	100	the	the	DET
taxlaw-2867	237	101	1990s	1990	NOUN
taxlaw-2867	237	102	effective	effective	ADJ
taxlaw-2867	237	103	tax	tax	NOUN
taxlaw-2867	237	104	rates	rate	NOUN
taxlaw-2867	237	105	for	for	ADP
taxlaw-2867	237	106	foreign	foreign	ADJ
taxlaw-2867	237	107	invested	invest	VERB
taxlaw-2867	237	108	enterprises	enterprise	NOUN
taxlaw-2867	237	109	were	be	AUX
taxlaw-2867	237	110	much	much	ADV
taxlaw-2867	237	111	lower	low	ADJ
taxlaw-2867	237	112	than	than	ADP
taxlaw-2867	237	113	for	for	ADP
taxlaw-2867	237	114	domestic	domestic	ADJ
taxlaw-2867	237	115	enterprises.92	enterprises.92	NOUN
taxlaw-2867	237	116	scholars	scholar	NOUN
taxlaw-2867	237	117	have	have	VERB
taxlaw-2867	237	118	generally	generally	ADV
taxlaw-2867	237	119	84	84	NUM
taxlaw-2867	237	120	see	see	NOUN
taxlaw-2867	237	121	li	li	PROPN
taxlaw-2867	237	122	,	,	PUNCT
taxlaw-2867	237	123	supra	supra	PROPN
taxlaw-2867	237	124	note	note	PROPN
taxlaw-2867	237	125	79	79	NUM
taxlaw-2867	237	126	,	,	PUNCT
taxlaw-2867	237	127	at	at	ADP
taxlaw-2867	237	128	11	11	NUM
taxlaw-2867	237	129	;	;	PUNCT
taxlaw-2867	237	130	ho	ho	PROPN
taxlaw-2867	237	131	,	,	PUNCT
taxlaw-2867	237	132	supra	supra	PROPN
taxlaw-2867	237	133	note	note	PROPN
taxlaw-2867	237	134	83	83	NUM
taxlaw-2867	237	135	,	,	PUNCT
taxlaw-2867	237	136	at	at	ADP
taxlaw-2867	237	137	147	147	NUM
taxlaw-2867	237	138	;	;	PUNCT
taxlaw-2867	237	139	jiangyu	jiangyu	PROPN
taxlaw-2867	237	140	wang	wang	PROPN
taxlaw-2867	237	141	,	,	PUNCT
taxlaw-2867	237	142	the	the	DET
taxlaw-2867	237	143	political	political	ADJ
taxlaw-2867	237	144	logic	logic	NOUN
taxlaw-2867	237	145	of	of	ADP
taxlaw-2867	237	146	corporate	corporate	ADJ
taxlaw-2867	237	147	governance	governance	NOUN
taxlaw-2867	237	148	in	in	ADP
taxlaw-2867	237	149	china	china	PROPN
taxlaw-2867	237	150	's	's	PART
taxlaw-2867	237	151	state	state	NOUN
taxlaw-2867	237	152	-	-	PUNCT
taxlaw-2867	237	153	owned	own	VERB
taxlaw-2867	237	154	enterprises	enterprise	NOUN
taxlaw-2867	237	155	,	,	PUNCT
taxlaw-2867	237	156	47	47	NUM
taxlaw-2867	237	157	cornell	cornell	PROPN
taxlaw-2867	237	158	int’l	int’l	PROPN
taxlaw-2867	237	159	l.j	l.j	PROPN
taxlaw-2867	237	160	.	.	PROPN
taxlaw-2867	237	161	631	631	NUM
taxlaw-2867	237	162	,	,	PUNCT
taxlaw-2867	237	163	644	644	NUM
taxlaw-2867	237	164	(	(	PUNCT
taxlaw-2867	237	165	2014	2014	NUM
taxlaw-2867	237	166	)	)	PUNCT
taxlaw-2867	237	167	;	;	PUNCT
taxlaw-2867	237	168	see	see	VERB
taxlaw-2867	237	169	also	also	ADV
taxlaw-2867	237	170	aron	aron	PROPN
taxlaw-2867	237	171	shai	shai	PROPN
taxlaw-2867	237	172	,	,	PUNCT
taxlaw-2867	237	173	the	the	DET
taxlaw-2867	237	174	fate	fate	NOUN
taxlaw-2867	237	175	of	of	ADP
taxlaw-2867	237	176	british	british	ADJ
taxlaw-2867	237	177	and	and	CCONJ
taxlaw-2867	237	178	french	french	ADJ
taxlaw-2867	237	179	firms	firm	NOUN
taxlaw-2867	237	180	in	in	ADP
taxlaw-2867	237	181	china	china	PROPN
taxlaw-2867	237	182	,	,	PUNCT
taxlaw-2867	237	183	1949	1949	NUM
taxlaw-2867	237	184	-	-	SYM
taxlaw-2867	237	185	54	54	NUM
taxlaw-2867	237	186	,	,	PUNCT
taxlaw-2867	237	187	at	at	ADP
taxlaw-2867	237	188	99	99	NUM
taxlaw-2867	237	189	-	-	SYM
taxlaw-2867	237	190	104	104	NUM
taxlaw-2867	237	191	(	(	PUNCT
taxlaw-2867	237	192	1996	1996	NUM
taxlaw-2867	237	193	)	)	PUNCT
taxlaw-2867	237	194	(	(	PUNCT
taxlaw-2867	237	195	summarizing	summarize	VERB
taxlaw-2867	237	196	the	the	DET
taxlaw-2867	237	197	history	history	NOUN
taxlaw-2867	237	198	of	of	ADP
taxlaw-2867	237	199	direct	direct	ADJ
taxlaw-2867	237	200	and	and	CCONJ
taxlaw-2867	237	201	indirect	indirect	ADJ
taxlaw-2867	237	202	nationalization	nationalization	NOUN
taxlaw-2867	237	203	of	of	ADP
taxlaw-2867	237	204	western	western	ADJ
taxlaw-2867	237	205	firms	firm	NOUN
taxlaw-2867	237	206	in	in	ADP
taxlaw-2867	237	207	china	china	PROPN
taxlaw-2867	237	208	during	during	ADP
taxlaw-2867	237	209	the	the	DET
taxlaw-2867	237	210	early	early	ADJ
taxlaw-2867	237	211	1950s	1950s	NUM
taxlaw-2867	237	212	)	)	PUNCT
taxlaw-2867	237	213	.	.	PUNCT
taxlaw-2867	238	1	85	85	NUM
taxlaw-2867	238	2	see	see	VERB
taxlaw-2867	238	3	wang	wang	PROPN
taxlaw-2867	238	4	,	,	PUNCT
taxlaw-2867	238	5	supra	supra	PROPN
taxlaw-2867	238	6	note	note	PROPN
taxlaw-2867	238	7	84	84	NUM
taxlaw-2867	238	8	,	,	PUNCT
taxlaw-2867	238	9	at	at	ADP
taxlaw-2867	238	10	646	646	NUM
taxlaw-2867	238	11	.	.	PUNCT
taxlaw-2867	239	1	86	86	NUM
taxlaw-2867	239	2	see	see	VERB
taxlaw-2867	239	3	ho	ho	PROPN
taxlaw-2867	239	4	,	,	PUNCT
taxlaw-2867	239	5	supra	supra	PROPN
taxlaw-2867	239	6	note	note	PROPN
taxlaw-2867	239	7	83	83	NUM
taxlaw-2867	239	8	,	,	PUNCT
taxlaw-2867	239	9	at	at	ADP
taxlaw-2867	239	10	145	145	NUM
taxlaw-2867	239	11	.	.	PUNCT
taxlaw-2867	240	1	87	87	NUM
taxlaw-2867	240	2	see	see	VERB
taxlaw-2867	240	3	ho	ho	PROPN
taxlaw-2867	240	4	,	,	PUNCT
taxlaw-2867	240	5	supra	supra	PROPN
taxlaw-2867	240	6	note	note	PROPN
taxlaw-2867	240	7	83	83	NUM
taxlaw-2867	240	8	,	,	PUNCT
taxlaw-2867	240	9	at	at	ADP
taxlaw-2867	240	10	149	149	NUM
taxlaw-2867	240	11	;	;	PUNCT
taxlaw-2867	240	12	isabella	isabella	PROPN
taxlaw-2867	240	13	lam	lam	PROPN
taxlaw-2867	240	14	,	,	PUNCT
taxlaw-2867	240	15	stella	stella	PROPN
taxlaw-2867	240	16	cho	cho	PROPN
taxlaw-2867	240	17	&	&	CCONJ
taxlaw-2867	240	18	aldous	aldous	PROPN
taxlaw-2867	240	19	mak	mak	PROPN
taxlaw-2867	240	20	,	,	PUNCT
taxlaw-2867	240	21	historical	historical	ADJ
taxlaw-2867	240	22	development	development	NOUN
taxlaw-2867	240	23	of	of	ADP
taxlaw-2867	240	24	income	income	NOUN
taxlaw-2867	240	25	tax	tax	NOUN
taxlaw-2867	240	26	law	law	NOUN
taxlaw-2867	240	27	for	for	ADP
taxlaw-2867	240	28	domestic	domestic	ADJ
taxlaw-2867	240	29	and	and	CCONJ
taxlaw-2867	240	30	foreign	foreign	ADJ
taxlaw-2867	240	31	enterprises	enterprise	NOUN
taxlaw-2867	240	32	in	in	ADP
taxlaw-2867	240	33	china	china	PROPN
taxlaw-2867	240	34	,	,	PUNCT
taxlaw-2867	240	35	22	22	NUM
taxlaw-2867	240	36	int’l	int’l	NUM
taxlaw-2867	240	37	tax	tax	NOUN
taxlaw-2867	240	38	j.	j.	PROPN
taxlaw-2867	240	39	51	51	NUM
taxlaw-2867	240	40	,	,	PUNCT
taxlaw-2867	240	41	52	52	NUM
taxlaw-2867	240	42	-	-	SYM
taxlaw-2867	240	43	55	55	NUM
taxlaw-2867	240	44	(	(	PUNCT
taxlaw-2867	240	45	1996	1996	NUM
taxlaw-2867	240	46	)	)	PUNCT
taxlaw-2867	240	47	.	.	PUNCT
taxlaw-2867	241	1	88	88	NUM
taxlaw-2867	241	2	notably	notably	ADV
taxlaw-2867	241	3	,	,	PUNCT
taxlaw-2867	241	4	most	most	ADJ
taxlaw-2867	241	5	of	of	ADP
taxlaw-2867	241	6	these	these	DET
taxlaw-2867	241	7	incentives	incentive	NOUN
taxlaw-2867	241	8	applied	apply	VERB
taxlaw-2867	241	9	to	to	ADP
taxlaw-2867	241	10	foreign	foreign	ADJ
taxlaw-2867	241	11	direct	direct	ADJ
taxlaw-2867	241	12	investment	investment	NOUN
taxlaw-2867	241	13	and	and	CCONJ
taxlaw-2867	241	14	not	not	PART
taxlaw-2867	241	15	to	to	ADP
taxlaw-2867	241	16	portfolio	portfolio	NOUN
taxlaw-2867	241	17	investment	investment	NOUN
taxlaw-2867	241	18	.	.	PUNCT
taxlaw-2867	242	1	chinese	chinese	ADJ
taxlaw-2867	242	2	regulations	regulation	NOUN
taxlaw-2867	242	3	at	at	ADP
taxlaw-2867	242	4	the	the	DET
taxlaw-2867	242	5	time	time	NOUN
taxlaw-2867	242	6	only	only	ADV
taxlaw-2867	242	7	permitted	permit	VERB
taxlaw-2867	242	8	foreign	foreign	ADJ
taxlaw-2867	242	9	enterprises	enterprise	NOUN
taxlaw-2867	242	10	to	to	PART
taxlaw-2867	242	11	engage	engage	VERB
taxlaw-2867	242	12	in	in	ADP
taxlaw-2867	242	13	production	production	NOUN
taxlaw-2867	242	14	and	and	CCONJ
taxlaw-2867	242	15	business	business	NOUN
taxlaw-2867	242	16	activities	activity	NOUN
taxlaw-2867	242	17	and	and	CCONJ
taxlaw-2867	242	18	strictly	strictly	ADV
taxlaw-2867	242	19	limited	limit	VERB
taxlaw-2867	242	20	their	their	PRON
taxlaw-2867	242	21	ability	ability	NOUN
taxlaw-2867	242	22	to	to	PART
taxlaw-2867	242	23	hold	hold	VERB
taxlaw-2867	242	24	investments	investment	NOUN
taxlaw-2867	242	25	outside	outside	ADP
taxlaw-2867	242	26	their	their	PRON
taxlaw-2867	242	27	corporate	corporate	ADJ
taxlaw-2867	242	28	group	group	NOUN
taxlaw-2867	242	29	.	.	PUNCT
taxlaw-2867	243	1	see	see	VERB
taxlaw-2867	243	2	jinyan	jinyan	PROPN
taxlaw-2867	243	3	li	li	PROPN
taxlaw-2867	243	4	,	,	PUNCT
taxlaw-2867	243	5	the	the	DET
taxlaw-2867	243	6	rise	rise	NOUN
taxlaw-2867	243	7	and	and	CCONJ
taxlaw-2867	243	8	fall	fall	NOUN
taxlaw-2867	243	9	of	of	ADP
taxlaw-2867	243	10	chinese	chinese	ADJ
taxlaw-2867	243	11	tax	tax	NOUN
taxlaw-2867	243	12	incentives	incentive	VERB
taxlaw-2867	243	13	an	an	DET
taxlaw-2867	243	14	implications	implication	NOUN
taxlaw-2867	243	15	for	for	ADP
taxlaw-2867	243	16	international	international	ADJ
taxlaw-2867	243	17	tax	tax	NOUN
taxlaw-2867	243	18	debates	debate	NOUN
taxlaw-2867	243	19	,	,	PUNCT
taxlaw-2867	243	20	8	8	NUM
taxlaw-2867	243	21	fla	fla	NOUN
taxlaw-2867	243	22	.	.	PUNCT
taxlaw-2867	244	1	tax	tax	PROPN
taxlaw-2867	244	2	rev	rev	PROPN
taxlaw-2867	244	3	.	.	PROPN
taxlaw-2867	244	4	669	669	NUM
taxlaw-2867	244	5	,	,	PUNCT
taxlaw-2867	244	6	702	702	NUM
taxlaw-2867	244	7	(	(	PUNCT
taxlaw-2867	244	8	2007	2007	NUM
taxlaw-2867	244	9	)	)	PUNCT
taxlaw-2867	244	10	.	.	PUNCT
taxlaw-2867	245	1	current	current	ADJ
taxlaw-2867	245	2	chinese	chinese	ADJ
taxlaw-2867	245	3	regulations	regulation	NOUN
taxlaw-2867	245	4	on	on	ADP
taxlaw-2867	245	5	portfolio	portfolio	NOUN
taxlaw-2867	245	6	investments	investment	NOUN
taxlaw-2867	245	7	are	be	AUX
taxlaw-2867	245	8	further	far	ADV
taxlaw-2867	245	9	discussed	discuss	VERB
taxlaw-2867	245	10	infra	infra	NOUN
taxlaw-2867	245	11	at	at	ADP
taxlaw-2867	245	12	part.4.c	part.4.c	NOUN
taxlaw-2867	245	13	.	.	PUNCT
taxlaw-2867	246	1	89	89	NUM
taxlaw-2867	246	2	see	see	VERB
taxlaw-2867	246	3	i	i	PRON
taxlaw-2867	246	4	d.	d.	PROPN
taxlaw-2867	246	5	at	at	ADP
taxlaw-2867	246	6	671	671	NUM
taxlaw-2867	246	7	.	.	PUNCT
taxlaw-2867	247	1	90	90	NUM
taxlaw-2867	247	2	see	see	VERB
taxlaw-2867	247	3	vlad	vlad	VERB
taxlaw-2867	247	4	frants	frant	NOUN
taxlaw-2867	247	5	,	,	PUNCT
taxlaw-2867	247	6	the	the	DET
taxlaw-2867	247	7	competence	competence	NOUN
taxlaw-2867	247	8	of	of	ADP
taxlaw-2867	247	9	the	the	DET
taxlaw-2867	247	10	chinese	chinese	ADJ
taxlaw-2867	247	11	taxation	taxation	NOUN
taxlaw-2867	247	12	system	system	NOUN
taxlaw-2867	247	13	,	,	PUNCT
taxlaw-2867	247	14	18	18	NUM
taxlaw-2867	247	15	currents	current	NOUN
taxlaw-2867	247	16	:	:	PUNCT
taxlaw-2867	247	17	int’l	int’l	NUM
taxlaw-2867	247	18	trade	trade	PROPN
taxlaw-2867	247	19	l.j	l.j	PROPN
taxlaw-2867	247	20	.	.	PROPN
taxlaw-2867	247	21	30	30	NUM
taxlaw-2867	247	22	,	,	PUNCT
taxlaw-2867	247	23	32	32	NUM
taxlaw-2867	247	24	(	(	PUNCT
taxlaw-2867	247	25	2010	2010	NUM
taxlaw-2867	247	26	)	)	PUNCT
taxlaw-2867	247	27	.	.	PUNCT
taxlaw-2867	248	1	91	91	NUM
taxlaw-2867	248	2	see	see	VERB
taxlaw-2867	248	3	xin	xin	PROPN
taxlaw-2867	248	4	zhang	zhang	PROPN
taxlaw-2867	248	5	,	,	PUNCT
taxlaw-2867	248	6	law	law	NOUN
taxlaw-2867	248	7	&	&	CCONJ
taxlaw-2867	248	8	practice	practice	NOUN
taxlaw-2867	248	9	of	of	ADP
taxlaw-2867	248	10	international	international	ADJ
taxlaw-2867	248	11	tax	tax	NOUN
taxlaw-2867	248	12	treaties	treaty	NOUN
taxlaw-2867	248	13	in	in	ADP
taxlaw-2867	248	14	china	china	PROPN
taxlaw-2867	248	15	22	22	NUM
taxlaw-2867	248	16	(	(	PUNCT
taxlaw-2867	248	17	2003	2003	NUM
taxlaw-2867	248	18	)	)	PUNCT
taxlaw-2867	248	19	;	;	PUNCT
taxlaw-2867	248	20	ho	ho	PROPN
taxlaw-2867	248	21	,	,	PUNCT
taxlaw-2867	248	22	supra	supra	PROPN
taxlaw-2867	248	23	note	note	PROPN
taxlaw-2867	248	24	83	83	NUM
taxlaw-2867	248	25	,	,	PUNCT
taxlaw-2867	248	26	at	at	ADP
taxlaw-2867	248	27	152	152	NUM
taxlaw-2867	248	28	.	.	PUNCT
taxlaw-2867	249	1	92	92	NUM
taxlaw-2867	249	2	see	see	NOUN
taxlaw-2867	249	3	,	,	PUNCT
taxlaw-2867	249	4	e.g.	e.g.	ADV
taxlaw-2867	249	5	,	,	PUNCT
taxlaw-2867	249	6	li	li	PROPN
taxlaw-2867	249	7	,	,	PUNCT
taxlaw-2867	249	8	supra	supra	PROPN
taxlaw-2867	249	9	note	note	PROPN
taxlaw-2867	249	10	88	88	NUM
taxlaw-2867	249	11	,	,	PUNCT
taxlaw-2867	249	12	at	at	ADP
taxlaw-2867	249	13	677	677	NUM
taxlaw-2867	249	14	(	(	PUNCT
taxlaw-2867	249	15	“	"	PUNCT
taxlaw-2867	249	16	as	as	ADP
taxlaw-2867	249	17	a	a	DET
taxlaw-2867	249	18	result	result	NOUN
taxlaw-2867	249	19	of	of	ADP
taxlaw-2867	249	20	these	these	DET
taxlaw-2867	249	21	tax	tax	NOUN
taxlaw-2867	249	22	incentives	incentive	NOUN
taxlaw-2867	249	23	,	,	PUNCT
taxlaw-2867	249	24	the	the	DET
taxlaw-2867	249	25	effective	effective	ADJ
taxlaw-2867	249	26	tax	tax	NOUN
taxlaw-2867	249	27	rate	rate	NOUN
taxlaw-2867	249	28	for	for	ADP
taxlaw-2867	249	29	[	[	PUNCT
taxlaw-2867	249	30	foreign	foreign	ADJ
taxlaw-2867	249	31	invested	invest	VERB
taxlaw-2867	249	32	enterprises	enterprise	NOUN
taxlaw-2867	249	33	]	]	PUNCT
taxlaw-2867	249	34	was	be	AUX
taxlaw-2867	249	35	about	about	ADV
taxlaw-2867	249	36	10	10	NUM
taxlaw-2867	249	37	percentage	percentage	NOUN
taxlaw-2867	249	38	points	point	NOUN
taxlaw-2867	249	39	lower	low	ADJ
taxlaw-2867	249	40	than	than	ADP
taxlaw-2867	249	41	that	that	PRON
taxlaw-2867	249	42	for	for	ADP
taxlaw-2867	249	43	domestic	domestic	ADJ
taxlaw-2867	249	44	enterprises	enterprise	NOUN
taxlaw-2867	249	45	.	.	PUNCT
taxlaw-2867	249	46	”	"	PUNCT
taxlaw-2867	249	47	)	)	PUNCT
taxlaw-2867	249	48	.	.	PUNCT
taxlaw-2867	250	1	90	90	NUM
taxlaw-2867	251	1	[	[	X
taxlaw-2867	251	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	251	3	columbia	columbia	PROPN
taxlaw-2867	251	4	journal	journal	PROPN
taxlaw-2867	251	5	of	of	ADP
taxlaw-2867	251	6	tax	tax	NOUN
taxlaw-2867	251	7	law	law	NOUN
taxlaw-2867	251	8	concluded	conclude	VERB
taxlaw-2867	251	9	these	these	DET
taxlaw-2867	251	10	tax	tax	NOUN
taxlaw-2867	251	11	incentives	incentive	NOUN
taxlaw-2867	251	12	were	be	AUX
taxlaw-2867	251	13	effective	effective	ADJ
taxlaw-2867	251	14	in	in	ADP
taxlaw-2867	251	15	helping	help	VERB
taxlaw-2867	251	16	to	to	PART
taxlaw-2867	251	17	attract	attract	VERB
taxlaw-2867	251	18	much	much	ADJ
taxlaw-2867	251	19	needed	need	VERB
taxlaw-2867	251	20	foreign	foreign	ADJ
taxlaw-2867	251	21	investment.93	investment.93	NOUN
taxlaw-2867	251	22	the	the	DET
taxlaw-2867	251	23	reform	reform	NOUN
taxlaw-2867	251	24	and	and	CCONJ
taxlaw-2867	251	25	opening	opening	NOUN
taxlaw-2867	251	26	up	up	ADP
taxlaw-2867	251	27	policy	policy	NOUN
taxlaw-2867	251	28	also	also	ADV
taxlaw-2867	251	29	witnessed	witness	VERB
taxlaw-2867	251	30	changes	change	NOUN
taxlaw-2867	251	31	in	in	ADP
taxlaw-2867	251	32	the	the	DET
taxlaw-2867	251	33	theory	theory	NOUN
taxlaw-2867	251	34	of	of	ADP
taxlaw-2867	251	35	soes	soe	NOUN
taxlaw-2867	251	36	governance	governance	NOUN
taxlaw-2867	251	37	and	and	CCONJ
taxlaw-2867	251	38	a	a	DET
taxlaw-2867	251	39	concomitant	concomitant	ADJ
taxlaw-2867	251	40	alteration	alteration	NOUN
taxlaw-2867	251	41	in	in	ADP
taxlaw-2867	251	42	the	the	DET
taxlaw-2867	251	43	taxation	taxation	NOUN
taxlaw-2867	251	44	of	of	ADP
taxlaw-2867	251	45	domestic	domestic	ADJ
taxlaw-2867	251	46	enterprises	enterprise	NOUN
taxlaw-2867	251	47	.	.	PUNCT
taxlaw-2867	252	1	following	follow	VERB
taxlaw-2867	252	2	the	the	DET
taxlaw-2867	252	3	start	start	NOUN
taxlaw-2867	252	4	of	of	ADP
taxlaw-2867	252	5	reform	reform	NOUN
taxlaw-2867	252	6	and	and	CCONJ
taxlaw-2867	252	7	opening	opening	NOUN
taxlaw-2867	252	8	up	up	ADP
taxlaw-2867	252	9	in	in	ADP
taxlaw-2867	252	10	1978	1978	NUM
taxlaw-2867	252	11	,	,	PUNCT
taxlaw-2867	252	12	soes	soe	NOUN
taxlaw-2867	252	13	were	be	AUX
taxlaw-2867	252	14	given	give	VERB
taxlaw-2867	252	15	more	more	ADJ
taxlaw-2867	252	16	authority	authority	NOUN
taxlaw-2867	252	17	to	to	PART
taxlaw-2867	252	18	make	make	VERB
taxlaw-2867	252	19	independent	independent	ADJ
taxlaw-2867	252	20	business	business	NOUN
taxlaw-2867	252	21	and	and	CCONJ
taxlaw-2867	252	22	personnel	personnel	NOUN
taxlaw-2867	252	23	decisions.94	decisions.94	NOUN
taxlaw-2867	252	24	in	in	ADP
taxlaw-2867	252	25	order	order	NOUN
taxlaw-2867	252	26	to	to	PART
taxlaw-2867	252	27	give	give	VERB
taxlaw-2867	252	28	greater	great	ADJ
taxlaw-2867	252	29	financial	financial	ADJ
taxlaw-2867	252	30	incentives	incentive	NOUN
taxlaw-2867	252	31	to	to	ADP
taxlaw-2867	252	32	soes	soe	NOUN
taxlaw-2867	252	33	,	,	PUNCT
taxlaw-2867	252	34	the	the	DET
taxlaw-2867	252	35	government	government	NOUN
taxlaw-2867	252	36	began	begin	VERB
taxlaw-2867	252	37	to	to	PART
taxlaw-2867	252	38	experiment	experiment	VERB
taxlaw-2867	252	39	with	with	ADP
taxlaw-2867	252	40	the	the	DET
taxlaw-2867	252	41	reform	reform	NOUN
taxlaw-2867	252	42	of	of	ADP
taxlaw-2867	252	43	“	"	PUNCT
taxlaw-2867	252	44	from	from	ADP
taxlaw-2867	252	45	profit	profit	NOUN
taxlaw-2867	252	46	to	to	ADP
taxlaw-2867	252	47	tax	tax	NOUN
taxlaw-2867	252	48	.	.	PUNCT
taxlaw-2867	252	49	”	"	PUNCT
taxlaw-2867	253	1	starting	start	VERB
taxlaw-2867	253	2	in	in	ADP
taxlaw-2867	253	3	1984	1984	NUM
taxlaw-2867	253	4	,	,	PUNCT
taxlaw-2867	253	5	soes	soe	NOUN
taxlaw-2867	253	6	became	become	VERB
taxlaw-2867	253	7	subject	subject	ADJ
taxlaw-2867	253	8	to	to	ADP
taxlaw-2867	253	9	income	income	NOUN
taxlaw-2867	253	10	and	and	CCONJ
taxlaw-2867	253	11	regulatory	regulatory	ADJ
taxlaw-2867	253	12	taxes.95	taxes.95	NOUN
taxlaw-2867	253	13	largeand	largeand	VERB
taxlaw-2867	253	14	medium	medium	ADJ
taxlaw-2867	253	15	-	-	PUNCT
taxlaw-2867	253	16	sized	sized	ADJ
taxlaw-2867	253	17	soes	soe	NOUN
taxlaw-2867	253	18	were	be	AUX
taxlaw-2867	253	19	statutorily	statutorily	ADV
taxlaw-2867	253	20	subject	subject	ADJ
taxlaw-2867	253	21	to	to	ADP
taxlaw-2867	253	22	a	a	DET
taxlaw-2867	253	23	55	55	NUM
taxlaw-2867	253	24	percent	percent	NOUN
taxlaw-2867	253	25	income	income	NOUN
taxlaw-2867	253	26	tax	tax	NOUN
taxlaw-2867	253	27	rate	rate	NOUN
taxlaw-2867	253	28	,	,	PUNCT
taxlaw-2867	253	29	but	but	CCONJ
taxlaw-2867	253	30	in	in	ADP
taxlaw-2867	253	31	practice	practice	NOUN
taxlaw-2867	253	32	the	the	DET
taxlaw-2867	253	33	amount	amount	NOUN
taxlaw-2867	253	34	of	of	ADP
taxlaw-2867	253	35	taxes	taxis	NOUN
taxlaw-2867	253	36	paid	pay	VERB
taxlaw-2867	253	37	was	be	AUX
taxlaw-2867	253	38	often	often	ADV
taxlaw-2867	253	39	“	"	PUNCT
taxlaw-2867	253	40	determined	determine	VERB
taxlaw-2867	253	41	on	on	ADP
taxlaw-2867	253	42	a	a	DET
taxlaw-2867	253	43	negotiated	negotiate	VERB
taxlaw-2867	253	44	basis	basis	NOUN
taxlaw-2867	253	45	between	between	ADP
taxlaw-2867	253	46	the	the	DET
taxlaw-2867	253	47	soes	soe	NOUN
taxlaw-2867	253	48	and	and	CCONJ
taxlaw-2867	253	49	the	the	DET
taxlaw-2867	253	50	central	central	ADJ
taxlaw-2867	253	51	government	government	NOUN
taxlaw-2867	253	52	”	"	PUNCT
taxlaw-2867	253	53	rather	rather	ADV
taxlaw-2867	253	54	than	than	ADP
taxlaw-2867	253	55	based	base	VERB
taxlaw-2867	253	56	“	"	PUNCT
taxlaw-2867	253	57	on	on	ADP
taxlaw-2867	253	58	taxing	tax	VERB
taxlaw-2867	253	59	actual	actual	ADJ
taxlaw-2867	253	60	profits	profit	NOUN
taxlaw-2867	253	61	.	.	PUNCT
taxlaw-2867	254	1	”96	”96	ADJ
taxlaw-2867	254	2	small	small	ADJ
taxlaw-2867	254	3	domestic	domestic	ADJ
taxlaw-2867	254	4	private	private	ADJ
taxlaw-2867	254	5	enterprises	enterprise	NOUN
taxlaw-2867	254	6	now	now	ADV
taxlaw-2867	254	7	allowed	allow	VERB
taxlaw-2867	254	8	as	as	ADP
taxlaw-2867	254	9	part	part	NOUN
taxlaw-2867	254	10	of	of	ADP
taxlaw-2867	254	11	market	market	NOUN
taxlaw-2867	254	12	reforms	reform	NOUN
taxlaw-2867	254	13	were	be	AUX
taxlaw-2867	254	14	also	also	ADV
taxlaw-2867	254	15	taxed	tax	VERB
taxlaw-2867	254	16	on	on	ADP
taxlaw-2867	254	17	their	their	PRON
taxlaw-2867	254	18	earnings	earning	NOUN
taxlaw-2867	254	19	,	,	PUNCT
taxlaw-2867	254	20	but	but	CCONJ
taxlaw-2867	254	21	under	under	ADP
taxlaw-2867	254	22	an	an	DET
taxlaw-2867	254	23	entirely	entirely	ADV
taxlaw-2867	254	24	separate	separate	ADJ
taxlaw-2867	254	25	regime.97	regime.97	NOUN
taxlaw-2867	254	26	following	follow	VERB
taxlaw-2867	254	27	deng	deng	PROPN
taxlaw-2867	254	28	xiaoping	xiaoping	PROPN
taxlaw-2867	254	29	’s	’s	PART
taxlaw-2867	254	30	famous	famous	ADJ
taxlaw-2867	254	31	1992	1992	NUM
taxlaw-2867	254	32	southern	southern	ADJ
taxlaw-2867	254	33	tour	tour	NOUN
taxlaw-2867	254	34	,	,	PUNCT
taxlaw-2867	254	35	highlighting	highlight	VERB
taxlaw-2867	254	36	the	the	DET
taxlaw-2867	254	37	success	success	NOUN
taxlaw-2867	254	38	of	of	ADP
taxlaw-2867	254	39	china	china	PROPN
taxlaw-2867	254	40	’s	’s	PART
taxlaw-2867	254	41	initial	initial	ADJ
taxlaw-2867	254	42	market	market	NOUN
taxlaw-2867	254	43	reforms	reform	NOUN
taxlaw-2867	254	44	,	,	PUNCT
taxlaw-2867	254	45	the	the	DET
taxlaw-2867	254	46	central	central	ADJ
taxlaw-2867	254	47	government	government	NOUN
taxlaw-2867	254	48	enacted	enact	VERB
taxlaw-2867	254	49	further	further	ADJ
taxlaw-2867	254	50	reforms	reform	NOUN
taxlaw-2867	254	51	to	to	ADP
taxlaw-2867	254	52	soe	soe	ADJ
taxlaw-2867	254	53	governance	governance	NOUN
taxlaw-2867	254	54	and	and	CCONJ
taxlaw-2867	254	55	taxation	taxation	NOUN
taxlaw-2867	254	56	.	.	PUNCT
taxlaw-2867	255	1	98	98	NUM
taxlaw-2867	255	2	in	in	ADP
taxlaw-2867	255	3	1993	1993	NUM
taxlaw-2867	255	4	,	,	PUNCT
taxlaw-2867	255	5	the	the	DET
taxlaw-2867	255	6	government	government	NOUN
taxlaw-2867	255	7	passed	pass	VERB
taxlaw-2867	255	8	a	a	DET
taxlaw-2867	255	9	comprehensive	comprehensive	ADJ
taxlaw-2867	255	10	corporate	corporate	ADJ
taxlaw-2867	255	11	law	law	NOUN
taxlaw-2867	255	12	and	and	CCONJ
taxlaw-2867	255	13	in	in	ADP
taxlaw-2867	255	14	the	the	DET
taxlaw-2867	255	15	following	following	ADJ
taxlaw-2867	255	16	year	year	NOUN
taxlaw-2867	255	17	oversaw	oversaw	NOUN
taxlaw-2867	255	18	corporatization	corporatization	NOUN
taxlaw-2867	255	19	of	of	ADP
taxlaw-2867	255	20	100	100	NUM
taxlaw-2867	255	21	major	major	ADJ
taxlaw-2867	255	22	soes	soe	NOUN
taxlaw-2867	255	23	as	as	ADP
taxlaw-2867	255	24	part	part	NOUN
taxlaw-2867	255	25	of	of	ADP
taxlaw-2867	255	26	an	an	DET
taxlaw-2867	255	27	effort	effort	NOUN
taxlaw-2867	255	28	to	to	PART
taxlaw-2867	255	29	enhance	enhance	VERB
taxlaw-2867	255	30	their	their	PRON
taxlaw-2867	255	31	competitiveness.99	competitiveness.99	NOUN
taxlaw-2867	255	32	corporatization	corporatization	NOUN
taxlaw-2867	255	33	would	would	AUX
taxlaw-2867	255	34	continue	continue	VERB
taxlaw-2867	255	35	across	across	ADP
taxlaw-2867	255	36	the	the	DET
taxlaw-2867	255	37	1990s	1990	NOUN
taxlaw-2867	255	38	,	,	PUNCT
taxlaw-2867	255	39	with	with	SCONJ
taxlaw-2867	255	40	large	large	ADJ
taxlaw-2867	255	41	and	and	CCONJ
taxlaw-2867	255	42	medium	medium	ADJ
taxlaw-2867	255	43	-	-	PUNCT
taxlaw-2867	255	44	sized	sized	ADJ
taxlaw-2867	255	45	soes	soe	NOUN
taxlaw-2867	255	46	consolidated	consolidate	VERB
taxlaw-2867	255	47	into	into	ADP
taxlaw-2867	255	48	government	government	NOUN
taxlaw-2867	255	49	-	-	PUNCT
taxlaw-2867	255	50	owned	own	VERB
taxlaw-2867	255	51	corporate	corporate	ADJ
taxlaw-2867	255	52	groups	group	NOUN
taxlaw-2867	255	53	and	and	CCONJ
taxlaw-2867	255	54	small	small	ADJ
taxlaw-2867	255	55	soes	soe	NOUN
taxlaw-2867	255	56	privatized.100	privatized.100	NOUN
taxlaw-2867	255	57	that	that	DET
taxlaw-2867	255	58	same	same	ADJ
taxlaw-2867	255	59	year	year	NOUN
taxlaw-2867	255	60	,	,	PUNCT
taxlaw-2867	255	61	china	china	PROPN
taxlaw-2867	255	62	also	also	ADV
taxlaw-2867	255	63	promulgated	promulgate	VERB
taxlaw-2867	255	64	new	new	ADJ
taxlaw-2867	255	65	tax	tax	NOUN
taxlaw-2867	255	66	regulations	regulation	NOUN
taxlaw-2867	255	67	,	,	PUNCT
taxlaw-2867	255	68	which	which	PRON
taxlaw-2867	255	69	applied	apply	VERB
taxlaw-2867	255	70	the	the	DET
taxlaw-2867	255	71	same	same	ADJ
taxlaw-2867	255	72	tax	tax	NOUN
taxlaw-2867	255	73	rules	rule	NOUN
taxlaw-2867	255	74	and	and	CCONJ
taxlaw-2867	255	75	rates	rate	NOUN
taxlaw-2867	255	76	to	to	ADP
taxlaw-2867	255	77	all	all	DET
taxlaw-2867	255	78	types	type	NOUN
taxlaw-2867	255	79	of	of	ADP
taxlaw-2867	255	80	domestic	domestic	ADJ
taxlaw-2867	255	81	enterprises	enterprise	NOUN
taxlaw-2867	255	82	.	.	PUNCT
taxlaw-2867	256	1	the	the	DET
taxlaw-2867	256	2	new	new	ADJ
taxlaw-2867	256	3	rules	rule	NOUN
taxlaw-2867	256	4	reduced	reduce	VERB
taxlaw-2867	256	5	the	the	DET
taxlaw-2867	256	6	statutory	statutory	ADJ
taxlaw-2867	256	7	tax	tax	NOUN
taxlaw-2867	256	8	rates	rate	NOUN
taxlaw-2867	256	9	on	on	ADP
taxlaw-2867	256	10	soes	soe	NOUN
taxlaw-2867	256	11	to	to	ADP
taxlaw-2867	256	12	33	33	NUM
taxlaw-2867	256	13	percent	percent	NOUN
taxlaw-2867	256	14	from	from	ADP
taxlaw-2867	256	15	55	55	NUM
taxlaw-2867	256	16	percent	percent	NOUN
taxlaw-2867	256	17	,	,	PUNCT
taxlaw-2867	256	18	but	but	CCONJ
taxlaw-2867	256	19	also	also	ADV
taxlaw-2867	256	20	eliminated	eliminate	VERB
taxlaw-2867	256	21	the	the	DET
taxlaw-2867	256	22	deductions	deduction	NOUN
taxlaw-2867	256	23	and	and	CCONJ
taxlaw-2867	256	24	areas	area	NOUN
taxlaw-2867	256	25	of	of	ADP
taxlaw-2867	256	26	regulatory	regulatory	ADJ
taxlaw-2867	256	27	discretion	discretion	NOUN
taxlaw-2867	256	28	that	that	SCONJ
taxlaw-2867	256	29	soes	soe	NOUN
taxlaw-2867	256	30	had	have	AUX
taxlaw-2867	256	31	taken	take	VERB
taxlaw-2867	256	32	advantage	advantage	NOUN
taxlaw-2867	256	33	of	of	ADP
taxlaw-2867	256	34	under	under	ADP
taxlaw-2867	256	35	the	the	DET
taxlaw-2867	256	36	prior	prior	ADJ
taxlaw-2867	256	37	system.101	system.101	NOUN
taxlaw-2867	256	38	moreover	moreover	ADV
taxlaw-2867	256	39	,	,	PUNCT
taxlaw-2867	256	40	soes	soe	NOUN
taxlaw-2867	256	41	and	and	CCONJ
taxlaw-2867	256	42	other	other	ADJ
taxlaw-2867	256	43	domestic	domestic	ADJ
taxlaw-2867	256	44	93	93	NUM
taxlaw-2867	256	45	see	see	VERB
taxlaw-2867	256	46	i	i	PRON
taxlaw-2867	256	47	d.	d.	PROPN
taxlaw-2867	256	48	at	at	ADP
taxlaw-2867	256	49	681	681	NUM
taxlaw-2867	256	50	-	-	SYM
taxlaw-2867	256	51	86	86	NUM
taxlaw-2867	256	52	;	;	PUNCT
taxlaw-2867	256	53	qun	qun	PROPN
taxlaw-2867	256	54	li	li	PROPN
taxlaw-2867	256	55	,	,	PUNCT
taxlaw-2867	256	56	tax	tax	NOUN
taxlaw-2867	256	57	incentive	incentive	NOUN
taxlaw-2867	256	58	policies	policy	NOUN
taxlaw-2867	256	59	for	for	ADP
taxlaw-2867	256	60	foreign	foreign	ADJ
taxlaw-2867	256	61	-	-	PUNCT
taxlaw-2867	256	62	invested	invest	VERB
taxlaw-2867	256	63	enterprises	enterprise	NOUN
taxlaw-2867	256	64	in	in	ADP
taxlaw-2867	256	65	china	china	PROPN
taxlaw-2867	256	66	and	and	CCONJ
taxlaw-2867	256	67	their	their	PRON
taxlaw-2867	256	68	influence	influence	NOUN
taxlaw-2867	256	69	on	on	ADP
taxlaw-2867	256	70	foreign	foreign	ADJ
taxlaw-2867	256	71	investment	investment	NOUN
taxlaw-2867	256	72	,	,	PUNCT
taxlaw-2867	256	73	18	18	NUM
taxlaw-2867	256	74	revenue	revenue	NOUN
taxlaw-2867	256	75	l.j	l.j	PROPN
taxlaw-2867	256	76	.	.	PROPN
taxlaw-2867	256	77	art	art	NOUN
taxlaw-2867	256	78	.	.	PUNCT
taxlaw-2867	257	1	5	5	NUM
taxlaw-2867	257	2	,	,	PUNCT
taxlaw-2867	257	3	15	15	NUM
taxlaw-2867	257	4	(	(	PUNCT
taxlaw-2867	257	5	2008	2008	NUM
taxlaw-2867	257	6	)	)	PUNCT
taxlaw-2867	257	7	.	.	PUNCT
taxlaw-2867	258	1	94	94	NUM
taxlaw-2867	258	2	see	see	VERB
taxlaw-2867	258	3	hongfei	hongfei	PROPN
taxlaw-2867	258	4	zhong	zhong	PROPN
taxlaw-2867	258	5	,	,	PUNCT
taxlaw-2867	258	6	where	where	SCONJ
taxlaw-2867	258	7	is	be	AUX
taxlaw-2867	258	8	the	the	DET
taxlaw-2867	258	9	future	future	NOUN
taxlaw-2867	258	10	:	:	PUNCT
taxlaw-2867	258	11	china	china	PROPN
taxlaw-2867	258	12	’s	’s	PART
taxlaw-2867	258	13	soe	soe	PROPN
taxlaw-2867	258	14	reform	reform	NOUN
taxlaw-2867	258	15	,	,	PUNCT
taxlaw-2867	258	16	1	1	NUM
taxlaw-2867	258	17	j.	j.	PROPN
taxlaw-2867	258	18	wash	wash	PROPN
taxlaw-2867	258	19	.	.	PUNCT
taxlaw-2867	258	20	inst	inst	PROPN
taxlaw-2867	258	21	.	.	PUNCT
taxlaw-2867	259	1	china	china	PROPN
taxlaw-2867	259	2	studies	study	NOUN
taxlaw-2867	259	3	105	105	NUM
taxlaw-2867	259	4	,	,	PUNCT
taxlaw-2867	259	5	105	105	NUM
taxlaw-2867	259	6	(	(	PUNCT
taxlaw-2867	259	7	2006	2006	NUM
taxlaw-2867	259	8	)	)	PUNCT
taxlaw-2867	259	9	;	;	PUNCT
taxlaw-2867	259	10	xun	xun	PROPN
taxlaw-2867	259	11	wang	wang	PROPN
taxlaw-2867	259	12	,	,	PUNCT
taxlaw-2867	259	13	whither	whither	NOUN
taxlaw-2867	259	14	troubled	trouble	VERB
taxlaw-2867	259	15	chinese	chinese	ADJ
taxlaw-2867	259	16	state	state	NOUN
taxlaw-2867	259	17	-	-	PUNCT
taxlaw-2867	259	18	owned	own	VERB
taxlaw-2867	259	19	enterprises	enterprise	NOUN
taxlaw-2867	259	20	?	?	PUNCT
taxlaw-2867	259	21	,	,	PUNCT
taxlaw-2867	259	22	1998	1998	NUM
taxlaw-2867	259	23	china	china	PROPN
taxlaw-2867	259	24	rev	rev	VERB
taxlaw-2867	259	25	.	.	PROPN
taxlaw-2867	259	26	363	363	NUM
taxlaw-2867	259	27	,	,	PUNCT
taxlaw-2867	259	28	366	366	NUM
taxlaw-2867	259	29	-	-	SYM
taxlaw-2867	259	30	69	69	NUM
taxlaw-2867	259	31	.	.	PUNCT
taxlaw-2867	260	1	95	95	NUM
taxlaw-2867	260	2	see	see	VERB
taxlaw-2867	260	3	fuli	fuli	PROPN
taxlaw-2867	260	4	cao	cao	PROPN
taxlaw-2867	260	5	,	,	PUNCT
taxlaw-2867	260	6	corporate	corporate	ADJ
taxlaw-2867	260	7	income	income	NOUN
taxlaw-2867	260	8	tax	tax	NOUN
taxlaw-2867	260	9	law	law	NOUN
taxlaw-2867	260	10	and	and	CCONJ
taxlaw-2867	260	11	practice	practice	NOUN
taxlaw-2867	260	12	in	in	ADP
taxlaw-2867	260	13	the	the	DET
taxlaw-2867	260	14	people	people	NOUN
taxlaw-2867	260	15	’s	’s	PART
taxlaw-2867	260	16	republic	republic	NOUN
taxlaw-2867	260	17	of	of	ADP
taxlaw-2867	260	18	china	china	PROPN
taxlaw-2867	260	19	9	9	NUM
taxlaw-2867	260	20	(	(	PUNCT
taxlaw-2867	260	21	2011	2011	NUM
taxlaw-2867	260	22	)	)	PUNCT
taxlaw-2867	260	23	;	;	PUNCT
taxlaw-2867	260	24	wang	wang	PROPN
taxlaw-2867	260	25	,	,	PUNCT
taxlaw-2867	260	26	supra	supra	PROPN
taxlaw-2867	260	27	note	note	PROPN
taxlaw-2867	260	28	94	94	NUM
taxlaw-2867	260	29	,	,	PUNCT
taxlaw-2867	260	30	at	at	ADP
taxlaw-2867	260	31	367	367	NUM
taxlaw-2867	260	32	.	.	PUNCT
taxlaw-2867	261	1	96	96	NUM
taxlaw-2867	261	2	ho	ho	PROPN
taxlaw-2867	261	3	,	,	PUNCT
taxlaw-2867	261	4	supra	supra	PROPN
taxlaw-2867	261	5	note	note	PROPN
taxlaw-2867	261	6	83	83	NUM
taxlaw-2867	261	7	,	,	PUNCT
taxlaw-2867	261	8	at	at	ADP
taxlaw-2867	261	9	153	153	NUM
taxlaw-2867	261	10	;	;	PUNCT
taxlaw-2867	261	11	see	see	VERB
taxlaw-2867	261	12	tsang	tsang	PROPN
taxlaw-2867	261	13	shu	shu	PROPN
taxlaw-2867	261	14	-	-	PUNCT
taxlaw-2867	261	15	ki	ki	PROPN
taxlaw-2867	261	16	&	&	CCONJ
taxlaw-2867	261	17	cheng	cheng	PROPN
taxlaw-2867	261	18	yuk	yuk	PROPN
taxlaw-2867	261	19	-	-	PUNCT
taxlaw-2867	261	20	shing	shing	PROPN
taxlaw-2867	261	21	,	,	PUNCT
taxlaw-2867	261	22	china	china	PROPN
taxlaw-2867	261	23	's	's	PART
taxlaw-2867	261	24	tax	tax	NOUN
taxlaw-2867	261	25	reforms	reform	NOUN
taxlaw-2867	261	26	of	of	ADP
taxlaw-2867	261	27	1994	1994	NUM
taxlaw-2867	261	28	:	:	PUNCT
taxlaw-2867	261	29	breakthrough	breakthrough	NOUN
taxlaw-2867	261	30	or	or	CCONJ
taxlaw-2867	261	31	compromise	compromise	VERB
taxlaw-2867	261	32	?	?	PUNCT
taxlaw-2867	262	1	34	34	NUM
taxlaw-2867	262	2	asian	asian	ADJ
taxlaw-2867	262	3	surv	surv	NOUN
taxlaw-2867	262	4	.	.	PUNCT
taxlaw-2867	263	1	769	769	NUM
taxlaw-2867	263	2	,	,	PUNCT
taxlaw-2867	263	3	782	782	NUM
taxlaw-2867	263	4	(	(	PUNCT
taxlaw-2867	263	5	1994	1994	NUM
taxlaw-2867	263	6	)	)	PUNCT
taxlaw-2867	263	7	.	.	PUNCT
taxlaw-2867	264	1	97	97	NUM
taxlaw-2867	264	2	see	see	VERB
taxlaw-2867	264	3	ho	ho	PROPN
taxlaw-2867	264	4	,	,	PUNCT
taxlaw-2867	264	5	supra	supra	PROPN
taxlaw-2867	264	6	note	note	PROPN
taxlaw-2867	264	7	83	83	NUM
taxlaw-2867	264	8	,	,	PUNCT
taxlaw-2867	264	9	at	at	ADP
taxlaw-2867	264	10	153	153	NUM
taxlaw-2867	264	11	.	.	PUNCT
taxlaw-2867	264	12	98	98	NUM
taxlaw-2867	264	13	see	see	VERB
taxlaw-2867	264	14	wang	wang	PROPN
taxlaw-2867	264	15	,	,	PUNCT
taxlaw-2867	264	16	supra	supra	PROPN
taxlaw-2867	264	17	note	note	PROPN
taxlaw-2867	264	18	94	94	NUM
taxlaw-2867	264	19	,	,	PUNCT
taxlaw-2867	264	20	at	at	ADP
taxlaw-2867	264	21	370	370	NUM
taxlaw-2867	264	22	;	;	PUNCT
taxlaw-2867	264	23	see	see	VERB
taxlaw-2867	264	24	also	also	ADV
taxlaw-2867	264	25	the	the	DET
taxlaw-2867	264	26	nanxun	nanxun	PROPN
taxlaw-2867	264	27	legacy	legacy	PROPN
taxlaw-2867	264	28	and	and	CCONJ
taxlaw-2867	264	29	china	china	PROPN
taxlaw-2867	264	30	's	's	PART
taxlaw-2867	264	31	development	development	NOUN
taxlaw-2867	264	32	in	in	ADP
taxlaw-2867	264	33	the	the	DET
taxlaw-2867	264	34	postdeng	postdeng	ADJ
taxlaw-2867	264	35	era	era	NOUN
taxlaw-2867	264	36	(	(	PUNCT
taxlaw-2867	264	37	john	john	PROPN
taxlaw-2867	264	38	wong	wong	PROPN
taxlaw-2867	264	39	and	and	CCONJ
taxlaw-2867	264	40	zheng	zheng	PROPN
taxlaw-2867	264	41	yongnian	yongnian	PROPN
taxlaw-2867	264	42	eds	eds	PROPN
taxlaw-2867	264	43	.	.	PROPN
taxlaw-2867	264	44	,	,	PUNCT
taxlaw-2867	264	45	2001	2001	NUM
taxlaw-2867	264	46	)	)	PUNCT
taxlaw-2867	264	47	(	(	PUNCT
taxlaw-2867	264	48	assessing	assess	VERB
taxlaw-2867	264	49	the	the	DET
taxlaw-2867	264	50	impact	impact	NOUN
taxlaw-2867	264	51	of	of	ADP
taxlaw-2867	264	52	the	the	DET
taxlaw-2867	264	53	southern	southern	ADJ
taxlaw-2867	264	54	tour	tour	NOUN
taxlaw-2867	264	55	or	or	CCONJ
taxlaw-2867	264	56	nanxun	nanxun	NOUN
taxlaw-2867	264	57	as	as	ADP
taxlaw-2867	264	58	a	a	DET
taxlaw-2867	264	59	political	political	ADJ
taxlaw-2867	264	60	landmark	landmark	NOUN
taxlaw-2867	264	61	in	in	ADP
taxlaw-2867	264	62	china	china	PROPN
taxlaw-2867	264	63	’s	’s	PART
taxlaw-2867	264	64	economic	economic	ADJ
taxlaw-2867	264	65	reforms	reform	NOUN
taxlaw-2867	264	66	)	)	PUNCT
taxlaw-2867	264	67	.	.	PUNCT
taxlaw-2867	265	1	99	99	NUM
taxlaw-2867	265	2	see	see	VERB
taxlaw-2867	265	3	wang	wang	PROPN
taxlaw-2867	265	4	,	,	PUNCT
taxlaw-2867	265	5	supra	supra	PROPN
taxlaw-2867	265	6	note	note	PROPN
taxlaw-2867	265	7	84	84	NUM
taxlaw-2867	265	8	,	,	PUNCT
taxlaw-2867	265	9	at	at	ADP
taxlaw-2867	265	10	646	646	NUM
taxlaw-2867	265	11	.	.	PUNCT
taxlaw-2867	266	1	see	see	VERB
taxlaw-2867	266	2	generally	generally	ADV
taxlaw-2867	266	3	yong	yong	PROPN
taxlaw-2867	266	4	zhang	zhang	PROPN
taxlaw-2867	266	5	,	,	PUNCT
taxlaw-2867	266	6	large	large	ADJ
taxlaw-2867	266	7	chinese	chinese	ADJ
taxlaw-2867	266	8	state	state	NOUN
taxlaw-2867	266	9	-	-	PUNCT
taxlaw-2867	266	10	owned	own	VERB
taxlaw-2867	266	11	enterprises	enterprise	NOUN
taxlaw-2867	266	12	:	:	PUNCT
taxlaw-2867	266	13	corporatization	corporatization	NOUN
taxlaw-2867	266	14	and	and	CCONJ
taxlaw-2867	266	15	strategic	strategic	ADJ
taxlaw-2867	266	16	development	development	NOUN
taxlaw-2867	266	17	(	(	PUNCT
taxlaw-2867	266	18	2008	2008	NUM
taxlaw-2867	266	19	)	)	PUNCT
taxlaw-2867	266	20	(	(	PUNCT
taxlaw-2867	266	21	providing	provide	VERB
taxlaw-2867	266	22	an	an	DET
taxlaw-2867	266	23	in	in	ADP
taxlaw-2867	266	24	-	-	PUNCT
taxlaw-2867	266	25	depth	depth	NOUN
taxlaw-2867	266	26	investigation	investigation	NOUN
taxlaw-2867	266	27	of	of	ADP
taxlaw-2867	266	28	corporatization	corporatization	NOUN
taxlaw-2867	266	29	of	of	ADP
taxlaw-2867	266	30	large	large	ADJ
taxlaw-2867	266	31	chinese	chinese	ADJ
taxlaw-2867	266	32	soes	soe	NOUN
taxlaw-2867	266	33	)	)	PUNCT
taxlaw-2867	266	34	.	.	PUNCT
taxlaw-2867	267	1	100	100	NUM
taxlaw-2867	267	2	see	see	VERB
taxlaw-2867	267	3	wang	wang	PROPN
taxlaw-2867	267	4	,	,	PUNCT
taxlaw-2867	267	5	supra	supra	PROPN
taxlaw-2867	267	6	note	note	PROPN
taxlaw-2867	267	7	84	84	NUM
taxlaw-2867	267	8	,	,	PUNCT
taxlaw-2867	267	9	at	at	ADP
taxlaw-2867	267	10	646	646	NUM
taxlaw-2867	267	11	;	;	PUNCT
taxlaw-2867	267	12	zhong	zhong	PROPN
taxlaw-2867	267	13	,	,	PUNCT
taxlaw-2867	267	14	supra	supra	PROPN
taxlaw-2867	267	15	note	note	PROPN
taxlaw-2867	267	16	94	94	NUM
taxlaw-2867	267	17	,	,	PUNCT
taxlaw-2867	267	18	at	at	ADP
taxlaw-2867	267	19	106	106	NUM
taxlaw-2867	267	20	;	;	PUNCT
taxlaw-2867	267	21	see	see	VERB
taxlaw-2867	267	22	also	also	ADV
taxlaw-2867	267	23	we	we	PRON
taxlaw-2867	267	24	are	be	AUX
taxlaw-2867	267	25	the	the	DET
taxlaw-2867	267	26	champions	champion	NOUN
taxlaw-2867	267	27	,	,	PUNCT
taxlaw-2867	267	28	economist	economist	NOUN
taxlaw-2867	267	29	(	(	PUNCT
taxlaw-2867	267	30	mar	mar	PROPN
taxlaw-2867	267	31	.	.	PROPN
taxlaw-2867	267	32	18	18	NUM
taxlaw-2867	267	33	,	,	PUNCT
taxlaw-2867	267	34	2004	2004	NUM
taxlaw-2867	267	35	)	)	PUNCT
taxlaw-2867	267	36	,	,	PUNCT
taxlaw-2867	267	37	http://www.economist.com/node/2495172	http://www.economist.com/node/2495172	NOUN
taxlaw-2867	268	1	[	[	X
taxlaw-2867	268	2	https://perma.cc/5ymk-f8rd	https://perma.cc/5ymk-f8rd	X
taxlaw-2867	268	3	]	]	X
taxlaw-2867	268	4	(	(	PUNCT
taxlaw-2867	268	5	describing	describe	VERB
taxlaw-2867	268	6	prime	prime	PROPN
taxlaw-2867	268	7	minister	minister	PROPN
taxlaw-2867	268	8	zhu	zhu	PROPN
taxlaw-2867	268	9	rongji	rongji	PROPN
taxlaw-2867	268	10	’s	’s	PART
taxlaw-2867	268	11	doctrine	doctrine	NOUN
taxlaw-2867	268	12	of	of	ADP
taxlaw-2867	268	13	zhuada	zhuada	PROPN
taxlaw-2867	268	14	fangxiao	fangxiao	PROPN
taxlaw-2867	268	15	or	or	CCONJ
taxlaw-2867	268	16	“	"	PUNCT
taxlaw-2867	268	17	grasp	grasp	VERB
taxlaw-2867	268	18	the	the	DET
taxlaw-2867	268	19	big	big	ADJ
taxlaw-2867	268	20	,	,	PUNCT
taxlaw-2867	268	21	let	let	VERB
taxlaw-2867	268	22	go	go	VERB
taxlaw-2867	268	23	the	the	DET
taxlaw-2867	268	24	small	small	NOUN
taxlaw-2867	268	25	”	"	PUNCT
taxlaw-2867	268	26	regarding	regard	VERB
taxlaw-2867	268	27	soe	soe	ADJ
taxlaw-2867	268	28	restructuring	restructuring	NOUN
taxlaw-2867	268	29	)	)	PUNCT
taxlaw-2867	268	30	.	.	PUNCT
taxlaw-2867	269	1	101	101	NUM
taxlaw-2867	269	2	zhonghua	zhonghua	PROPN
taxlaw-2867	269	3	renmin	renmin	PROPN
taxlaw-2867	269	4	gongheguo	gongheguo	PROPN
taxlaw-2867	269	5	qiye	qiye	PROPN
taxlaw-2867	269	6	suodeshui	suodeshui	PROPN
taxlaw-2867	269	7	zanxing	zanxing	PROPN
taxlaw-2867	269	8	tiaoli	tiaoli	NOUN
taxlaw-2867	270	1	[	[	X
taxlaw-2867	270	2	中华人民共和国企业所得税暂行条例	中华人民共和国企业所得税暂行条例	NOUN
taxlaw-2867	270	3	]	]	X
taxlaw-2867	270	4	(	(	PUNCT
taxlaw-2867	270	5	provisional	provisional	ADJ
taxlaw-2867	270	6	regulations	regulation	NOUN
taxlaw-2867	270	7	on	on	ADP
taxlaw-2867	270	8	enterprise	enterprise	NOUN
taxlaw-2867	270	9	income	income	NOUN
taxlaw-2867	270	10	tax	tax	NOUN
taxlaw-2867	270	11	)	)	PUNCT
taxlaw-2867	270	12	(	(	PUNCT
taxlaw-2867	270	13	promulgated	promulgate	VERB
taxlaw-2867	270	14	by	by	ADP
taxlaw-2867	270	15	the	the	DET
taxlaw-2867	270	16	state	state	PROPN
taxlaw-2867	270	17	council	council	PROPN
taxlaw-2867	270	18	.	.	PUNCT
taxlaw-2867	270	19	,	,	PUNCT
taxlaw-2867	270	20	nov	nov	PROPN
taxlaw-2867	270	21	.	.	PROPN
taxlaw-2867	270	22	26	26	NUM
taxlaw-2867	270	23	,	,	PUNCT
taxlaw-2867	270	24	1993	1993	NUM
taxlaw-2867	270	25	,	,	PUNCT
taxlaw-2867	270	26	effective	effective	ADJ
taxlaw-2867	270	27	jan	jan	PROPN
taxlaw-2867	270	28	.	.	PROPN
taxlaw-2867	270	29	1	1	NUM
taxlaw-2867	270	30	,	,	PUNCT
taxlaw-2867	270	31	1994	1994	NUM
taxlaw-2867	270	32	)	)	PUNCT
taxlaw-2867	270	33	,	,	PUNCT
taxlaw-2867	270	34	lawinfochina	lawinfochina	PROPN
taxlaw-2867	270	35	(	(	PUNCT
taxlaw-2867	270	36	last	last	ADV
taxlaw-2867	270	37	visited	visit	VERB
taxlaw-2867	270	38	jan	jan	PROPN
taxlaw-2867	270	39	.	.	PROPN
taxlaw-2867	270	40	1	1	NUM
taxlaw-2867	270	41	,	,	PUNCT
taxlaw-2867	270	42	2017	2017	NUM
taxlaw-2867	270	43	)	)	PUNCT
taxlaw-2867	270	44	http://www.lawinfochina.com/display.aspx?id=625&lib=law	http://www.lawinfochina.com/display.aspx?id=625&lib=law	NOUN
taxlaw-2867	271	1	[	[	X
taxlaw-2867	271	2	https://perma.cc/b5jp-3x65	https://perma.cc/b5jp-3x65	X
taxlaw-2867	271	3	]	]	X
taxlaw-2867	271	4	[	[	X
taxlaw-2867	271	5	hereinafter	hereinafter	NOUN
taxlaw-2867	271	6	domestic	domestic	ADJ
taxlaw-2867	271	7	enterprise	enterprise	NOUN
taxlaw-2867	271	8	income	income	NOUN
taxlaw-2867	271	9	tax	tax	NOUN
taxlaw-2867	271	10	regulations	regulation	NOUN
taxlaw-2867	271	11	]	]	PUNCT
taxlaw-2867	271	12	(	(	PUNCT
taxlaw-2867	271	13	china	china	PROPN
taxlaw-2867	271	14	)	)	PUNCT
taxlaw-2867	271	15	;	;	PUNCT
taxlaw-2867	271	16	see	see	VERB
taxlaw-2867	271	17	lam	lam	PROPN
taxlaw-2867	271	18	supra	supra	PROPN
taxlaw-2867	271	19	note	note	PROPN
taxlaw-2867	271	20	87	87	NUM
taxlaw-2867	271	21	,	,	PUNCT
taxlaw-2867	271	22	at	at	ADP
taxlaw-2867	271	23	59	59	NUM
taxlaw-2867	271	24	.	.	PUNCT
taxlaw-2867	271	25	2018	2018	NUM
taxlaw-2867	271	26	]	]	PUNCT
taxlaw-2867	271	27	91	91	NUM
taxlaw-2867	271	28	chinese	chinese	ADJ
taxlaw-2867	271	29	state	state	NOUN
taxlaw-2867	271	30	capitalism	capitalism	NOUN
taxlaw-2867	271	31	and	and	CCONJ
taxlaw-2867	271	32	the	the	DET
taxlaw-2867	271	33	international	international	ADJ
taxlaw-2867	271	34	tax	tax	NOUN
taxlaw-2867	271	35	regime	regime	NOUN
taxlaw-2867	271	36	enterprises	enterprise	NOUN
taxlaw-2867	271	37	were	be	AUX
taxlaw-2867	271	38	subject	subject	ADJ
taxlaw-2867	271	39	to	to	ADP
taxlaw-2867	271	40	the	the	DET
taxlaw-2867	271	41	same	same	ADJ
taxlaw-2867	271	42	statutory	statutory	ADJ
taxlaw-2867	271	43	tax	tax	NOUN
taxlaw-2867	271	44	rate	rate	NOUN
taxlaw-2867	271	45	as	as	ADP
taxlaw-2867	271	46	foreign	foreign	ADJ
taxlaw-2867	271	47	invested	invest	VERB
taxlaw-2867	271	48	enterprises	enterprise	NOUN
taxlaw-2867	271	49	,	,	PUNCT
taxlaw-2867	271	50	although	although	SCONJ
taxlaw-2867	271	51	foreign	foreign	ADJ
taxlaw-2867	271	52	enterprises	enterprise	NOUN
taxlaw-2867	271	53	were	be	AUX
taxlaw-2867	271	54	still	still	ADV
taxlaw-2867	271	55	eligible	eligible	ADJ
taxlaw-2867	271	56	for	for	ADP
taxlaw-2867	271	57	preferential	preferential	ADJ
taxlaw-2867	271	58	incentives	incentive	NOUN
taxlaw-2867	271	59	and	and	CCONJ
taxlaw-2867	271	60	favorable	favorable	ADJ
taxlaw-2867	271	61	deduction	deduction	NOUN
taxlaw-2867	271	62	rules.102	rules.102	PRON
taxlaw-2867	271	63	after	after	ADP
taxlaw-2867	271	64	26	26	NUM
taxlaw-2867	271	65	years	year	NOUN
taxlaw-2867	271	66	of	of	ADP
taxlaw-2867	271	67	maintaining	maintain	VERB
taxlaw-2867	271	68	separate	separate	ADJ
taxlaw-2867	271	69	tax	tax	NOUN
taxlaw-2867	271	70	regimes	regime	NOUN
taxlaw-2867	271	71	for	for	ADP
taxlaw-2867	271	72	domestic	domestic	ADJ
taxlaw-2867	271	73	and	and	CCONJ
taxlaw-2867	271	74	foreign	foreign	ADJ
taxlaw-2867	271	75	enterprises	enterprise	NOUN
taxlaw-2867	271	76	,	,	PUNCT
taxlaw-2867	271	77	china	china	PROPN
taxlaw-2867	271	78	promulgated	promulgate	VERB
taxlaw-2867	271	79	a	a	DET
taxlaw-2867	271	80	unified	unified	ADJ
taxlaw-2867	271	81	enterprise	enterprise	NOUN
taxlaw-2867	271	82	income	income	NOUN
taxlaw-2867	271	83	tax	tax	NOUN
taxlaw-2867	271	84	(	(	PUNCT
taxlaw-2867	271	85	eit	eit	NOUN
taxlaw-2867	271	86	)	)	PUNCT
taxlaw-2867	271	87	in	in	ADP
taxlaw-2867	271	88	2007.103	2007.103	NUM
taxlaw-2867	271	89	this	this	PRON
taxlaw-2867	271	90	ended	end	VERB
taxlaw-2867	271	91	the	the	DET
taxlaw-2867	271	92	tax	tax	NOUN
taxlaw-2867	271	93	incentive	incentive	NOUN
taxlaw-2867	271	94	regime	regime	NOUN
taxlaw-2867	271	95	for	for	ADP
taxlaw-2867	271	96	foreign	foreign	ADJ
taxlaw-2867	271	97	investment	investment	NOUN
taxlaw-2867	271	98	and	and	CCONJ
taxlaw-2867	271	99	imposes	impose	VERB
taxlaw-2867	271	100	a	a	DET
taxlaw-2867	271	101	uniform	uniform	ADJ
taxlaw-2867	271	102	tax	tax	NOUN
taxlaw-2867	271	103	rate	rate	NOUN
taxlaw-2867	271	104	of	of	ADP
taxlaw-2867	271	105	25	25	NUM
taxlaw-2867	271	106	percent	percent	NOUN
taxlaw-2867	271	107	on	on	ADP
taxlaw-2867	271	108	all	all	DET
taxlaw-2867	271	109	business	business	NOUN
taxlaw-2867	271	110	activity.104	activity.104	PROPN
taxlaw-2867	271	111	thus	thus	ADV
taxlaw-2867	271	112	,	,	PUNCT
taxlaw-2867	271	113	for	for	ADP
taxlaw-2867	271	114	the	the	DET
taxlaw-2867	271	115	first	first	ADJ
taxlaw-2867	271	116	time	time	NOUN
taxlaw-2867	271	117	,	,	PUNCT
taxlaw-2867	271	118	eit	eit	PRON
taxlaw-2867	271	119	provides	provide	VERB
taxlaw-2867	271	120	equal	equal	ADJ
taxlaw-2867	271	121	tax	tax	NOUN
taxlaw-2867	271	122	treatment	treatment	NOUN
taxlaw-2867	271	123	for	for	ADP
taxlaw-2867	271	124	domestic	domestic	ADJ
taxlaw-2867	271	125	and	and	CCONJ
taxlaw-2867	271	126	foreign	foreign	ADJ
taxlaw-2867	271	127	enterprises	enterprise	NOUN
taxlaw-2867	271	128	.	.	PUNCT
taxlaw-2867	272	1	however	however	ADV
taxlaw-2867	272	2	,	,	PUNCT
taxlaw-2867	272	3	it	it	PRON
taxlaw-2867	272	4	makes	make	VERB
taxlaw-2867	272	5	available	available	ADJ
taxlaw-2867	272	6	a	a	DET
taxlaw-2867	272	7	15	15	NUM
taxlaw-2867	272	8	percent	percent	NOUN
taxlaw-2867	272	9	tax	tax	NOUN
taxlaw-2867	272	10	rate	rate	NOUN
taxlaw-2867	272	11	and	and	CCONJ
taxlaw-2867	272	12	preferential	preferential	ADJ
taxlaw-2867	272	13	deductions	deduction	NOUN
taxlaw-2867	272	14	for	for	ADP
taxlaw-2867	272	15	companies	company	NOUN
taxlaw-2867	272	16	that	that	PRON
taxlaw-2867	272	17	qualify	qualify	VERB
taxlaw-2867	272	18	as	as	ADP
taxlaw-2867	272	19	“	"	PUNCT
taxlaw-2867	272	20	high	high	ADJ
taxlaw-2867	272	21	new	new	ADJ
taxlaw-2867	272	22	technology	technology	NOUN
taxlaw-2867	272	23	enterprises	enterprise	NOUN
taxlaw-2867	272	24	.	.	PUNCT
taxlaw-2867	272	25	”	"	PUNCT
taxlaw-2867	273	1	105	105	NUM
taxlaw-2867	273	2	american	american	ADJ
taxlaw-2867	273	3	enterprises	enterprise	NOUN
taxlaw-2867	273	4	have	have	AUX
taxlaw-2867	273	5	accused	accuse	VERB
taxlaw-2867	273	6	the	the	DET
taxlaw-2867	273	7	regulations	regulation	NOUN
taxlaw-2867	273	8	regarding	regard	VERB
taxlaw-2867	273	9	hnte	hnte	ADJ
taxlaw-2867	273	10	status	status	NOUN
taxlaw-2867	273	11	of	of	ADP
taxlaw-2867	273	12	having	have	VERB
taxlaw-2867	273	13	“	"	PUNCT
taxlaw-2867	273	14	de	de	X
taxlaw-2867	273	15	facto	facto	X
taxlaw-2867	273	16	bias	bias	NOUN
taxlaw-2867	273	17	against	against	ADP
taxlaw-2867	273	18	foreign	foreign	ADJ
taxlaw-2867	273	19	companies	company	NOUN
taxlaw-2867	273	20	,	,	PUNCT
taxlaw-2867	273	21	”	"	PUNCT
taxlaw-2867	273	22	as	as	SCONJ
taxlaw-2867	273	23	they	they	PRON
taxlaw-2867	273	24	require	require	VERB
taxlaw-2867	273	25	core	core	NOUN
taxlaw-2867	273	26	ip	ip	NOUN
taxlaw-2867	273	27	to	to	PART
taxlaw-2867	273	28	be	be	AUX
taxlaw-2867	273	29	owned	own	VERB
taxlaw-2867	273	30	by	by	ADP
taxlaw-2867	273	31	the	the	DET
taxlaw-2867	273	32	entity	entity	NOUN
taxlaw-2867	273	33	seeking	seek	VERB
taxlaw-2867	273	34	hnte	hnte	ADJ
taxlaw-2867	273	35	tax	tax	NOUN
taxlaw-2867	273	36	treatment.106	treatment.106	NOUN
taxlaw-2867	273	37	under	under	ADP
taxlaw-2867	273	38	the	the	DET
taxlaw-2867	273	39	eit	eit	PROPN
taxlaw-2867	273	40	,	,	PUNCT
taxlaw-2867	273	41	china	china	PROPN
taxlaw-2867	273	42	taxes	tax	VERB
taxlaw-2867	273	43	resident	resident	ADJ
taxlaw-2867	273	44	enterprises	enterprise	NOUN
taxlaw-2867	273	45	on	on	ADP
taxlaw-2867	273	46	their	their	PRON
taxlaw-2867	273	47	worldwide	worldwide	ADJ
taxlaw-2867	273	48	income	income	NOUN
taxlaw-2867	273	49	and	and	CCONJ
taxlaw-2867	273	50	offers	offer	VERB
taxlaw-2867	273	51	a	a	DET
taxlaw-2867	273	52	foreign	foreign	ADJ
taxlaw-2867	273	53	tax	tax	NOUN
taxlaw-2867	273	54	credit	credit	NOUN
taxlaw-2867	273	55	for	for	ADP
taxlaw-2867	273	56	income	income	NOUN
taxlaw-2867	273	57	taxes	taxis	NOUN
taxlaw-2867	273	58	paid	pay	VERB
taxlaw-2867	273	59	in	in	ADP
taxlaw-2867	273	60	foreign	foreign	PROPN
taxlaw-2867	273	61	countries.107	countries.107	PROPN
taxlaw-2867	273	62	china	china	PROPN
taxlaw-2867	273	63	’s	’s	PART
taxlaw-2867	273	64	system	system	NOUN
taxlaw-2867	273	65	of	of	ADP
taxlaw-2867	273	66	worldwide	worldwide	ADJ
taxlaw-2867	273	67	enterprise	enterprise	NOUN
taxlaw-2867	273	68	income	income	NOUN
taxlaw-2867	273	69	taxation	taxation	NOUN
taxlaw-2867	273	70	traces	trace	VERB
taxlaw-2867	273	71	its	its	PRON
taxlaw-2867	273	72	origin	origin	NOUN
taxlaw-2867	273	73	to	to	ADP
taxlaw-2867	273	74	the	the	DET
taxlaw-2867	273	75	1993	1993	NUM
taxlaw-2867	273	76	domestic	domestic	ADJ
taxlaw-2867	273	77	enterprise	enterprise	NOUN
taxlaw-2867	273	78	income	income	NOUN
taxlaw-2867	273	79	tax	tax	NOUN
taxlaw-2867	273	80	regulations	regulation	NOUN
taxlaw-2867	273	81	,	,	PUNCT
taxlaw-2867	273	82	which	which	PRON
taxlaw-2867	273	83	applied	apply	VERB
taxlaw-2867	273	84	to	to	ADP
taxlaw-2867	273	85	income	income	NOUN
taxlaw-2867	273	86	from	from	ADP
taxlaw-2867	273	87	sources	source	NOUN
taxlaw-2867	273	88	both	both	CCONJ
taxlaw-2867	273	89	within	within	ADP
taxlaw-2867	273	90	and	and	CCONJ
taxlaw-2867	273	91	outside	outside	ADP
taxlaw-2867	273	92	of	of	ADP
taxlaw-2867	273	93	the	the	DET
taxlaw-2867	273	94	country.108	country.108	NOUN
taxlaw-2867	273	95	in	in	ADP
taxlaw-2867	273	96	1997	1997	NUM
taxlaw-2867	273	97	the	the	DET
taxlaw-2867	273	98	state	state	NOUN
taxlaw-2867	273	99	administration	administration	NOUN
taxlaw-2867	273	100	of	of	ADP
taxlaw-2867	273	101	taxation	taxation	NOUN
taxlaw-2867	273	102	(	(	PUNCT
taxlaw-2867	273	103	sat	sit	VERB
taxlaw-2867	273	104	)	)	PUNCT
taxlaw-2867	273	105	published	publish	VERB
taxlaw-2867	273	106	regulations	regulation	NOUN
taxlaw-2867	273	107	that	that	PRON
taxlaw-2867	273	108	1	1	X
taxlaw-2867	273	109	)	)	PUNCT
taxlaw-2867	273	110	reaffirmed	reaffirm	VERB
taxlaw-2867	273	111	that	that	SCONJ
taxlaw-2867	273	112	domestic	domestic	ADJ
taxlaw-2867	273	113	enterprises	enterprise	NOUN
taxlaw-2867	273	114	were	be	AUX
taxlaw-2867	273	115	subject	subject	ADJ
taxlaw-2867	273	116	to	to	ADP
taxlaw-2867	273	117	chinese	chinese	ADJ
taxlaw-2867	273	118	taxation	taxation	NOUN
taxlaw-2867	273	119	on	on	ADP
taxlaw-2867	273	120	foreign	foreign	ADJ
taxlaw-2867	273	121	income	income	NOUN
taxlaw-2867	273	122	and	and	CCONJ
taxlaw-2867	273	123	2	2	NUM
taxlaw-2867	273	124	)	)	PUNCT
taxlaw-2867	273	125	permitted	permit	VERB
taxlaw-2867	273	126	domestic	domestic	ADJ
taxlaw-2867	273	127	enterprises	enterprise	NOUN
taxlaw-2867	273	128	to	to	PART
taxlaw-2867	273	129	credit	credit	VERB
taxlaw-2867	273	130	foreign	foreign	ADJ
taxlaw-2867	273	131	taxes	taxis	NOUN
taxlaw-2867	273	132	when	when	SCONJ
taxlaw-2867	273	133	calculating	calculate	VERB
taxlaw-2867	273	134	their	their	PRON
taxlaw-2867	273	135	taxable	taxable	ADJ
taxlaw-2867	273	136	foreign	foreign	NOUN
taxlaw-2867	273	137	income.109	income.109	VERB
taxlaw-2867	273	138	the	the	DET
taxlaw-2867	273	139	eit	eit	PROPN
taxlaw-2867	273	140	maintains	maintain	VERB
taxlaw-2867	273	141	this	this	DET
taxlaw-2867	273	142	basic	basic	ADJ
taxlaw-2867	273	143	approach	approach	NOUN
taxlaw-2867	273	144	and	and	CCONJ
taxlaw-2867	273	145	codifies	codify	VERB
taxlaw-2867	273	146	the	the	DET
taxlaw-2867	273	147	foreign	foreign	ADJ
taxlaw-2867	273	148	tax	tax	NOUN
taxlaw-2867	273	149	credit	credit	NOUN
taxlaw-2867	273	150	into	into	ADP
taxlaw-2867	273	151	law.110	law.110	NOUN
taxlaw-2867	273	152	under	under	ADP
taxlaw-2867	273	153	the	the	DET
taxlaw-2867	273	154	eit	eit	NOUN
taxlaw-2867	273	155	,	,	PUNCT
taxlaw-2867	273	156	a	a	DET
taxlaw-2867	273	157	chinese	chinese	ADJ
taxlaw-2867	273	158	resident	resident	NOUN
taxlaw-2867	273	159	enterprise	enterprise	NOUN
taxlaw-2867	273	160	can	can	AUX
taxlaw-2867	273	161	claim	claim	VERB
taxlaw-2867	273	162	a	a	DET
taxlaw-2867	273	163	direct	direct	ADJ
taxlaw-2867	273	164	credit	credit	NOUN
taxlaw-2867	273	165	for	for	ADP
taxlaw-2867	273	166	foreign	foreign	ADJ
taxlaw-2867	273	167	income	income	NOUN
taxlaw-2867	273	168	taxes	taxis	NOUN
taxlaw-2867	273	169	paid.111	paid.111	VERB
taxlaw-2867	273	170	additionally	additionally	ADV
taxlaw-2867	273	171	,	,	PUNCT
taxlaw-2867	273	172	on	on	ADP
taxlaw-2867	273	173	the	the	DET
taxlaw-2867	273	174	receipt	receipt	NOUN
taxlaw-2867	273	175	of	of	ADP
taxlaw-2867	273	176	dividends	dividend	NOUN
taxlaw-2867	273	177	from	from	ADP
taxlaw-2867	273	178	a	a	DET
taxlaw-2867	273	179	foreign	foreign	ADJ
taxlaw-2867	273	180	subsidiary	subsidiary	NOUN
taxlaw-2867	273	181	,	,	PUNCT
taxlaw-2867	273	182	it	it	PRON
taxlaw-2867	273	183	may	may	AUX
taxlaw-2867	273	184	also	also	ADV
taxlaw-2867	273	185	claim	claim	VERB
taxlaw-2867	273	186	an	an	DET
taxlaw-2867	273	187	indirect	indirect	ADJ
taxlaw-2867	273	188	credit	credit	NOUN
taxlaw-2867	273	189	for	for	ADP
taxlaw-2867	273	190	income	income	NOUN
taxlaw-2867	273	191	taxes	taxis	NOUN
taxlaw-2867	273	192	paid	pay	VERB
taxlaw-2867	273	193	that	that	PRON
taxlaw-2867	273	194	are	be	AUX
taxlaw-2867	273	195	attributable	attributable	ADJ
taxlaw-2867	273	196	to	to	ADP
taxlaw-2867	273	197	the	the	DET
taxlaw-2867	273	198	dividends	dividend	NOUN
taxlaw-2867	273	199	received	receive	VERB
taxlaw-2867	273	200	—	—	PUNCT
taxlaw-2867	273	201	subject	subject	ADJ
taxlaw-2867	273	202	to	to	ADP
taxlaw-2867	273	203	some	some	DET
taxlaw-2867	273	204	controversial	controversial	ADJ
taxlaw-2867	273	205	limitations	limitation	NOUN
taxlaw-2867	273	206	.	.	PUNCT
taxlaw-2867	274	1	112	112	NUM
taxlaw-2867	274	2	while	while	SCONJ
taxlaw-2867	274	3	resident	resident	ADJ
taxlaw-2867	274	4	enterprises	enterprise	NOUN
taxlaw-2867	274	5	are	be	AUX
taxlaw-2867	274	6	generally	generally	ADV
taxlaw-2867	274	7	not	not	PART
taxlaw-2867	274	8	taxed	tax	VERB
taxlaw-2867	274	9	on	on	ADP
taxlaw-2867	274	10	the	the	DET
taxlaw-2867	274	11	profits	profit	NOUN
taxlaw-2867	274	12	of	of	ADP
taxlaw-2867	274	13	foreign	foreign	ADJ
taxlaw-2867	274	14	subsidiaries	subsidiary	NOUN
taxlaw-2867	274	15	until	until	ADP
taxlaw-2867	274	16	the	the	DET
taxlaw-2867	274	17	receipt	receipt	NOUN
taxlaw-2867	274	18	of	of	ADP
taxlaw-2867	274	19	dividends	dividend	NOUN
taxlaw-2867	274	20	,	,	PUNCT
taxlaw-2867	274	21	the	the	DET
taxlaw-2867	274	22	eit	eit	PROPN
taxlaw-2867	274	23	contains	contain	VERB
taxlaw-2867	274	24	a	a	DET
taxlaw-2867	274	25	controlled	control	VERB
taxlaw-2867	274	26	foreign	foreign	ADJ
taxlaw-2867	274	27	corporation	corporation	NOUN
taxlaw-2867	274	28	(	(	PUNCT
taxlaw-2867	274	29	cfc	cfc	PROPN
taxlaw-2867	274	30	)	)	PUNCT
taxlaw-2867	274	31	provision	provision	NOUN
taxlaw-2867	274	32	,	,	PUNCT
taxlaw-2867	274	33	under	under	ADP
taxlaw-2867	274	34	which	which	PRON
taxlaw-2867	274	35	a	a	DET
taxlaw-2867	274	36	resident	resident	ADJ
taxlaw-2867	274	37	enterprise	enterprise	NOUN
taxlaw-2867	274	38	may	may	AUX
taxlaw-2867	274	39	be	be	AUX
taxlaw-2867	274	40	required	require	VERB
taxlaw-2867	274	41	to	to	PART
taxlaw-2867	274	42	include	include	VERB
taxlaw-2867	274	43	its	its	PRON
taxlaw-2867	274	44	share	share	NOUN
taxlaw-2867	274	45	of	of	ADP
taxlaw-2867	274	46	undistributed	undistributed	ADJ
taxlaw-2867	274	47	102	102	NUM
taxlaw-2867	274	48	see	see	NOUN
taxlaw-2867	274	49	cao	cao	PROPN
taxlaw-2867	274	50	,	,	PUNCT
taxlaw-2867	274	51	supra	supra	PROPN
taxlaw-2867	274	52	note	note	NOUN
taxlaw-2867	274	53	95	95	NUM
taxlaw-2867	274	54	,	,	PUNCT
taxlaw-2867	274	55	at	at	ADP
taxlaw-2867	274	56	11	11	NUM
taxlaw-2867	274	57	.	.	PUNCT
taxlaw-2867	275	1	103	103	NUM
taxlaw-2867	275	2	zhonghua	zhonghua	PROPN
taxlaw-2867	275	3	renmin	renmin	PROPN
taxlaw-2867	275	4	gongheguo	gongheguo	PROPN
taxlaw-2867	275	5	qiye	qiye	PROPN
taxlaw-2867	275	6	suodeshui	suodeshui	PROPN
taxlaw-2867	275	7	fa	fa	PROPN
taxlaw-2867	276	1	[	[	PUNCT
taxlaw-2867	276	2	中	中	NOUN
taxlaw-2867	276	3	华	华	ADP
taxlaw-2867	276	4	人	人	NOUN
taxlaw-2867	276	5	民	民	X
taxlaw-2867	276	6	共	共	X
taxlaw-2867	276	7	和	和	NOUN
taxlaw-2867	276	8	国	国	X
taxlaw-2867	276	9	企	企	X
taxlaw-2867	276	10	业	业	X
taxlaw-2867	276	11	所	所	PROPN
taxlaw-2867	276	12	得	得	PROPN
taxlaw-2867	276	13	税	税	NOUN
taxlaw-2867	276	14	法	法	X
taxlaw-2867	276	15	]	]	PUNCT
taxlaw-2867	276	16	(	(	PUNCT
taxlaw-2867	276	17	enterprise	enterprise	NOUN
taxlaw-2867	276	18	income	income	NOUN
taxlaw-2867	276	19	tax	tax	NOUN
taxlaw-2867	276	20	law	law	NOUN
taxlaw-2867	276	21	)	)	PUNCT
taxlaw-2867	276	22	(	(	PUNCT
taxlaw-2867	276	23	promulgated	promulgate	VERB
taxlaw-2867	276	24	by	by	ADP
taxlaw-2867	276	25	the	the	DET
taxlaw-2867	276	26	nat'l	nat'l	NOUN
taxlaw-2867	276	27	people	people	NOUN
taxlaw-2867	276	28	's	's	PART
taxlaw-2867	276	29	cong	cong	NOUN
taxlaw-2867	276	30	.	.	PROPN
taxlaw-2867	276	31	,	,	PUNCT
taxlaw-2867	276	32	mar	mar	PROPN
taxlaw-2867	276	33	.	.	PROPN
taxlaw-2867	276	34	16	16	NUM
taxlaw-2867	276	35	,	,	PUNCT
taxlaw-2867	276	36	2007	2007	NUM
taxlaw-2867	276	37	,	,	PUNCT
taxlaw-2867	276	38	effective	effective	ADJ
taxlaw-2867	276	39	jan	jan	PROPN
taxlaw-2867	276	40	.	.	PROPN
taxlaw-2867	276	41	1	1	NUM
taxlaw-2867	276	42	,	,	PUNCT
taxlaw-2867	276	43	2008	2008	NUM
taxlaw-2867	276	44	)	)	PUNCT
taxlaw-2867	276	45	lawinfochina	lawinfochina	NOUN
taxlaw-2867	276	46	(	(	PUNCT
taxlaw-2867	276	47	last	last	ADV
taxlaw-2867	276	48	visited	visit	VERB
taxlaw-2867	276	49	jan	jan	PROPN
taxlaw-2867	276	50	.	.	PROPN
taxlaw-2867	276	51	1	1	NUM
taxlaw-2867	276	52	,	,	PUNCT
taxlaw-2867	276	53	2017	2017	NUM
taxlaw-2867	276	54	)	)	PUNCT
taxlaw-2867	277	1	http://www.lawinfochina.com/display.aspx?id=5910&lib=law	http://www.lawinfochina.com/display.aspx?id=5910&lib=law	NOUN
taxlaw-2867	277	2	#	#	NOUN
taxlaw-2867	278	1	[	[	X
taxlaw-2867	278	2	https://perma.cc/p6q8-fruw	https://perma.cc/p6q8-fruw	X
taxlaw-2867	278	3	]	]	X
taxlaw-2867	279	1	[	[	X
taxlaw-2867	279	2	hereinafter	hereinafter	NOUN
taxlaw-2867	279	3	enterprise	enterprise	NOUN
taxlaw-2867	279	4	income	income	NOUN
taxlaw-2867	279	5	tax	tax	NOUN
taxlaw-2867	279	6	law	law	NOUN
taxlaw-2867	279	7	]	]	PUNCT
taxlaw-2867	279	8	(	(	PUNCT
taxlaw-2867	279	9	china	china	PROPN
taxlaw-2867	279	10	)	)	PUNCT
taxlaw-2867	279	11	.	.	PUNCT
taxlaw-2867	280	1	104	104	NUM
taxlaw-2867	280	2	enterprise	enterprise	NOUN
taxlaw-2867	280	3	income	income	NOUN
taxlaw-2867	280	4	tax	tax	NOUN
taxlaw-2867	280	5	law	law	NOUN
taxlaw-2867	280	6	,	,	PUNCT
taxlaw-2867	280	7	chapter	chapter	NOUN
taxlaw-2867	280	8	i	i	PROPN
taxlaw-2867	280	9	,	,	PUNCT
taxlaw-2867	280	10	art	art	NOUN
taxlaw-2867	280	11	.	.	PUNCT
taxlaw-2867	281	1	4	4	NUM
taxlaw-2867	281	2	;	;	PUNCT
taxlaw-2867	281	3	see	see	VERB
taxlaw-2867	281	4	,	,	PUNCT
taxlaw-2867	281	5	cao	cao	PROPN
taxlaw-2867	281	6	,	,	PUNCT
taxlaw-2867	281	7	supra	supra	PROPN
taxlaw-2867	281	8	note	note	NOUN
taxlaw-2867	281	9	95	95	NUM
taxlaw-2867	281	10	,	,	PUNCT
taxlaw-2867	281	11	at	at	ADP
taxlaw-2867	281	12	11	11	NUM
taxlaw-2867	281	13	-	-	SYM
taxlaw-2867	281	14	12	12	NUM
taxlaw-2867	281	15	;	;	PUNCT
taxlaw-2867	281	16	frants	frant	NOUN
taxlaw-2867	281	17	,	,	PUNCT
taxlaw-2867	281	18	supra	supra	PROPN
taxlaw-2867	281	19	note	note	NOUN
taxlaw-2867	281	20	90	90	NUM
taxlaw-2867	281	21	,	,	PUNCT
taxlaw-2867	281	22	at	at	ADP
taxlaw-2867	281	23	33	33	NUM
taxlaw-2867	281	24	;	;	PUNCT
taxlaw-2867	281	25	li	li	PROPN
taxlaw-2867	281	26	,	,	PUNCT
taxlaw-2867	281	27	supra	supra	PROPN
taxlaw-2867	281	28	note	note	PROPN
taxlaw-2867	281	29	93	93	NUM
taxlaw-2867	281	30	,	,	PUNCT
taxlaw-2867	281	31	at	at	ADP
taxlaw-2867	281	32	31	31	NUM
taxlaw-2867	281	33	.	.	PUNCT
taxlaw-2867	282	1	105	105	NUM
taxlaw-2867	282	2	enterprise	enterprise	NOUN
taxlaw-2867	282	3	income	income	NOUN
taxlaw-2867	282	4	tax	tax	NOUN
taxlaw-2867	282	5	law	law	NOUN
taxlaw-2867	282	6	,	,	PUNCT
taxlaw-2867	282	7	chapter	chapter	NOUN
taxlaw-2867	282	8	i	i	PROPN
taxlaw-2867	282	9	,	,	PUNCT
taxlaw-2867	282	10	art	art	NOUN
taxlaw-2867	282	11	.	.	PUNCT
taxlaw-2867	283	1	28	28	NUM
taxlaw-2867	283	2	;	;	PUNCT
taxlaw-2867	283	3	see	see	VERB
taxlaw-2867	283	4	cao	cao	PROPN
taxlaw-2867	283	5	,	,	PUNCT
taxlaw-2867	283	6	supra	supra	PROPN
taxlaw-2867	283	7	note	note	NOUN
taxlaw-2867	283	8	95	95	NUM
taxlaw-2867	283	9	,	,	PUNCT
taxlaw-2867	283	10	at	at	ADP
taxlaw-2867	283	11	213	213	NUM
taxlaw-2867	283	12	-	-	SYM
taxlaw-2867	283	13	22	22	NUM
taxlaw-2867	283	14	.	.	PUNCT
taxlaw-2867	284	1	106	106	NUM
taxlaw-2867	284	2	see	see	VERB
taxlaw-2867	284	3	,	,	PUNCT
taxlaw-2867	284	4	e.g.	e.g.	ADV
taxlaw-2867	284	5	,	,	PUNCT
taxlaw-2867	284	6	china	china	PROPN
taxlaw-2867	284	7	’s	’s	PART
taxlaw-2867	284	8	high	high	ADJ
taxlaw-2867	284	9	and	and	CCONJ
taxlaw-2867	284	10	new	new	ADJ
taxlaw-2867	284	11	-	-	PUNCT
taxlaw-2867	284	12	technology	technology	NOUN
taxlaw-2867	284	13	enterprise	enterprise	NOUN
taxlaw-2867	284	14	(	(	PUNCT
taxlaw-2867	284	15	hnte	hnte	ADJ
taxlaw-2867	284	16	)	)	PUNCT
taxlaw-2867	284	17	program	program	NOUN
taxlaw-2867	284	18	,	,	PUNCT
taxlaw-2867	284	19	u.s.-china	u.s.-china	PROPN
taxlaw-2867	284	20	business	business	PROPN
taxlaw-2867	284	21	council	council	PROPN
taxlaw-2867	284	22	(	(	PUNCT
taxlaw-2867	284	23	june	june	PROPN
taxlaw-2867	284	24	2013	2013	NUM
taxlaw-2867	284	25	)	)	PUNCT
taxlaw-2867	284	26	,	,	PUNCT
taxlaw-2867	285	1	http://uschina.org/sites/default/files/2013%20hnte%20backgrounder.pdf	http://uschina.org/sites/default/files/2013%20hnte%20backgrounder.pdf	PROPN
taxlaw-2867	285	2	[	[	X
taxlaw-2867	285	3	https://perma.cc/399g85uj	https://perma.cc/399g85uj	PROPN
taxlaw-2867	285	4	]	]	X
taxlaw-2867	285	5	.	.	PUNCT
taxlaw-2867	286	1	107	107	NUM
taxlaw-2867	286	2	enterprise	enterprise	NOUN
taxlaw-2867	286	3	income	income	NOUN
taxlaw-2867	286	4	tax	tax	NOUN
taxlaw-2867	286	5	law	law	NOUN
taxlaw-2867	286	6	,	,	PUNCT
taxlaw-2867	286	7	chapter	chapter	NOUN
taxlaw-2867	286	8	i	i	PROPN
taxlaw-2867	286	9	,	,	PUNCT
taxlaw-2867	286	10	arts	art	NOUN
taxlaw-2867	286	11	.	.	PUNCT
taxlaw-2867	287	1	3	3	NUM
taxlaw-2867	287	2	,	,	PUNCT
taxlaw-2867	287	3	23	23	NUM
taxlaw-2867	287	4	,	,	PUNCT
taxlaw-2867	287	5	24	24	NUM
taxlaw-2867	287	6	;	;	PUNCT
taxlaw-2867	287	7	see	see	VERB
taxlaw-2867	287	8	frants	frant	NOUN
taxlaw-2867	287	9	,	,	PUNCT
taxlaw-2867	287	10	supra	supra	PROPN
taxlaw-2867	287	11	note	note	NOUN
taxlaw-2867	287	12	90	90	NUM
taxlaw-2867	287	13	,	,	PUNCT
taxlaw-2867	287	14	at	at	ADP
taxlaw-2867	287	15	35	35	NUM
taxlaw-2867	287	16	.	.	PUNCT
taxlaw-2867	288	1	under	under	ADP
taxlaw-2867	288	2	the	the	DET
taxlaw-2867	288	3	eit	eit	PROPN
taxlaw-2867	288	4	,	,	PUNCT
taxlaw-2867	288	5	enterprises	enterprise	NOUN
taxlaw-2867	288	6	established	establish	VERB
taxlaw-2867	288	7	in	in	ADP
taxlaw-2867	288	8	china	china	PROPN
taxlaw-2867	288	9	under	under	ADP
taxlaw-2867	288	10	chinese	chinese	ADJ
taxlaw-2867	288	11	law	law	NOUN
taxlaw-2867	288	12	or	or	CCONJ
taxlaw-2867	288	13	established	establish	VERB
taxlaw-2867	288	14	abroad	abroad	ADV
taxlaw-2867	288	15	but	but	CCONJ
taxlaw-2867	288	16	with	with	ADP
taxlaw-2867	288	17	their	their	PRON
taxlaw-2867	288	18	effective	effective	ADJ
taxlaw-2867	288	19	place	place	NOUN
taxlaw-2867	288	20	of	of	ADP
taxlaw-2867	288	21	management	management	NOUN
taxlaw-2867	288	22	located	locate	VERB
taxlaw-2867	288	23	in	in	ADP
taxlaw-2867	288	24	china	china	PROPN
taxlaw-2867	288	25	,	,	PUNCT
taxlaw-2867	288	26	are	be	AUX
taxlaw-2867	288	27	considered	consider	VERB
taxlaw-2867	288	28	resident	resident	ADJ
taxlaw-2867	288	29	enterprises	enterprise	NOUN
taxlaw-2867	288	30	.	.	PUNCT
taxlaw-2867	289	1	see	see	VERB
taxlaw-2867	289	2	enterprise	enterprise	NOUN
taxlaw-2867	289	3	income	income	NOUN
taxlaw-2867	289	4	tax	tax	NOUN
taxlaw-2867	289	5	law	law	NOUN
taxlaw-2867	289	6	,	,	PUNCT
taxlaw-2867	289	7	chapter	chapter	NOUN
taxlaw-2867	289	8	i	i	PROPN
taxlaw-2867	289	9	,	,	PUNCT
taxlaw-2867	289	10	art	art	NOUN
taxlaw-2867	289	11	.	.	PUNCT
taxlaw-2867	290	1	2	2	NUM
taxlaw-2867	290	2	.	.	SYM
taxlaw-2867	290	3	108	108	NUM
taxlaw-2867	290	4	domestic	domestic	ADJ
taxlaw-2867	290	5	enterprise	enterprise	NOUN
taxlaw-2867	290	6	income	income	NOUN
taxlaw-2867	290	7	tax	tax	NOUN
taxlaw-2867	290	8	regulations	regulation	NOUN
taxlaw-2867	290	9	,	,	PUNCT
taxlaw-2867	290	10	art	art	NOUN
taxlaw-2867	290	11	.	.	PUNCT
taxlaw-2867	291	1	1	1	NUM
taxlaw-2867	291	2	.	.	X
taxlaw-2867	291	3	109	109	NUM
taxlaw-2867	291	4	jingwai	jingwai	NOUN
taxlaw-2867	291	5	suode	suode	NOUN
taxlaw-2867	291	6	ji	ji	PROPN
taxlaw-2867	291	7	zheng	zheng	PROPN
taxlaw-2867	291	8	suodeshui	suodeshui	PROPN
taxlaw-2867	291	9	zhanxing	zhanxing	PROPN
taxlaw-2867	291	10	banfa	banfa	PROPN
taxlaw-2867	292	1	[	[	X
taxlaw-2867	292	2	境外所得计征所得税暂行办法	境外所得计征所得税暂行办法	X
taxlaw-2867	292	3	]	]	X
taxlaw-2867	292	4	(	(	PUNCT
taxlaw-2867	292	5	provisional	provisional	ADJ
taxlaw-2867	292	6	measures	measure	NOUN
taxlaw-2867	292	7	on	on	ADP
taxlaw-2867	292	8	levying	levy	VERB
taxlaw-2867	292	9	income	income	NOUN
taxlaw-2867	292	10	tax	tax	NOUN
taxlaw-2867	292	11	on	on	ADP
taxlaw-2867	292	12	overseas	overseas	ADJ
taxlaw-2867	292	13	income	income	NOUN
taxlaw-2867	292	14	)	)	PUNCT
taxlaw-2867	292	15	,	,	PUNCT
taxlaw-2867	292	16	cai	cai	PROPN
taxlaw-2867	292	17	shui	shui	PROPN
taxlaw-2867	292	18	zi	zi	PROPN
taxlaw-2867	293	1	[	[	X
taxlaw-2867	293	2	1997	1997	NUM
taxlaw-2867	293	3	]	]	PUNCT
taxlaw-2867	293	4	no.116	no.116	PROPN
taxlaw-2867	293	5	;	;	PUNCT
taxlaw-2867	293	6	see	see	VERB
taxlaw-2867	293	7	wei	wei	PROPN
taxlaw-2867	293	8	zhimei	zhimei	PROPN
taxlaw-2867	293	9	,	,	PUNCT
taxlaw-2867	293	10	supra	supra	PROPN
taxlaw-2867	293	11	note	note	NOUN
taxlaw-2867	293	12	79	79	NUM
taxlaw-2867	293	13	.	.	PUNCT
taxlaw-2867	294	1	110	110	NUM
taxlaw-2867	294	2	see	see	VERB
taxlaw-2867	294	3	generally	generally	ADV
taxlaw-2867	294	4	cao	cao	PROPN
taxlaw-2867	294	5	,	,	PUNCT
taxlaw-2867	294	6	supra	supra	PROPN
taxlaw-2867	294	7	note	note	NOUN
taxlaw-2867	294	8	95	95	NUM
taxlaw-2867	294	9	,	,	PUNCT
taxlaw-2867	294	10	at	at	ADP
taxlaw-2867	294	11	241	241	NUM
taxlaw-2867	294	12	-	-	SYM
taxlaw-2867	294	13	65	65	NUM
taxlaw-2867	294	14	(	(	PUNCT
taxlaw-2867	294	15	providing	provide	VERB
taxlaw-2867	294	16	an	an	DET
taxlaw-2867	294	17	overview	overview	NOUN
taxlaw-2867	294	18	of	of	ADP
taxlaw-2867	294	19	the	the	DET
taxlaw-2867	294	20	taxation	taxation	NOUN
taxlaw-2867	294	21	of	of	ADP
taxlaw-2867	294	22	income	income	NOUN
taxlaw-2867	294	23	from	from	ADP
taxlaw-2867	294	24	foreign	foreign	ADJ
taxlaw-2867	294	25	countries	country	NOUN
taxlaw-2867	294	26	and	and	CCONJ
taxlaw-2867	294	27	region	region	NOUN
taxlaw-2867	294	28	under	under	ADP
taxlaw-2867	294	29	the	the	DET
taxlaw-2867	294	30	eit	eit	NOUN
taxlaw-2867	294	31	)	)	PUNCT
taxlaw-2867	294	32	.	.	PUNCT
taxlaw-2867	295	1	111	111	NUM
taxlaw-2867	295	2	enterprise	enterprise	NOUN
taxlaw-2867	295	3	income	income	NOUN
taxlaw-2867	295	4	tax	tax	NOUN
taxlaw-2867	295	5	law	law	NOUN
taxlaw-2867	295	6	,	,	PUNCT
taxlaw-2867	295	7	chapter	chapter	NOUN
taxlaw-2867	295	8	i	i	PROPN
taxlaw-2867	295	9	,	,	PUNCT
taxlaw-2867	295	10	art	art	NOUN
taxlaw-2867	295	11	.	.	PUNCT
taxlaw-2867	296	1	23	23	NUM
taxlaw-2867	296	2	.	.	X
taxlaw-2867	297	1	112	112	NUM
taxlaw-2867	297	2	enterprise	enterprise	NOUN
taxlaw-2867	297	3	income	income	NOUN
taxlaw-2867	297	4	tax	tax	NOUN
taxlaw-2867	297	5	law	law	NOUN
taxlaw-2867	297	6	,	,	PUNCT
taxlaw-2867	297	7	art	art	NOUN
taxlaw-2867	297	8	.	.	PUNCT
taxlaw-2867	298	1	24	24	NUM
taxlaw-2867	298	2	;	;	PUNCT
taxlaw-2867	298	3	see	see	VERB
taxlaw-2867	298	4	infra	infra	NOUN
taxlaw-2867	298	5	text	text	NOUN
taxlaw-2867	298	6	accompanying	accompanying	ADJ
taxlaw-2867	298	7	notes	note	NOUN
taxlaw-2867	298	8	136	136	NUM
taxlaw-2867	298	9	-	-	SYM
taxlaw-2867	298	10	137	137	NUM
taxlaw-2867	298	11	.	.	PUNCT
taxlaw-2867	299	1	92	92	NUM
taxlaw-2867	300	1	[	[	X
taxlaw-2867	300	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	300	3	columbia	columbia	PROPN
taxlaw-2867	300	4	journal	journal	PROPN
taxlaw-2867	300	5	of	of	ADP
taxlaw-2867	300	6	tax	tax	NOUN
taxlaw-2867	300	7	law	law	NOUN
taxlaw-2867	300	8	profits	profit	NOUN
taxlaw-2867	300	9	from	from	ADP
taxlaw-2867	300	10	a	a	DET
taxlaw-2867	300	11	cfc	cfc	NOUN
taxlaw-2867	300	12	,	,	PUNCT
taxlaw-2867	300	13	if	if	SCONJ
taxlaw-2867	300	14	the	the	DET
taxlaw-2867	300	15	effective	effective	ADJ
taxlaw-2867	300	16	tax	tax	NOUN
taxlaw-2867	300	17	rate	rate	NOUN
taxlaw-2867	300	18	on	on	ADP
taxlaw-2867	300	19	the	the	DET
taxlaw-2867	300	20	cfc	cfc	NOUN
taxlaw-2867	300	21	is	be	AUX
taxlaw-2867	300	22	less	less	ADJ
taxlaw-2867	300	23	than	than	ADP
taxlaw-2867	300	24	12.5	12.5	NUM
taxlaw-2867	300	25	percent.113	percent.113	NOUN
taxlaw-2867	300	26	in	in	ADP
taxlaw-2867	300	27	2009	2009	NUM
taxlaw-2867	300	28	,	,	PUNCT
taxlaw-2867	300	29	the	the	DET
taxlaw-2867	300	30	state	state	NOUN
taxlaw-2867	300	31	administration	administration	NOUN
taxlaw-2867	300	32	of	of	ADP
taxlaw-2867	300	33	taxation	taxation	NOUN
taxlaw-2867	300	34	(	(	PUNCT
taxlaw-2867	300	35	sat	sit	VERB
taxlaw-2867	300	36	)	)	PUNCT
taxlaw-2867	300	37	published	publish	VERB
taxlaw-2867	300	38	regulations	regulation	NOUN
taxlaw-2867	300	39	regarding	regard	VERB
taxlaw-2867	300	40	the	the	DET
taxlaw-2867	300	41	foreign	foreign	ADJ
taxlaw-2867	300	42	tax	tax	NOUN
taxlaw-2867	300	43	credit	credit	NOUN
taxlaw-2867	300	44	under	under	ADP
taxlaw-2867	300	45	the	the	DET
taxlaw-2867	300	46	eit	eit	NOUN
taxlaw-2867	300	47	—	—	PUNCT
taxlaw-2867	300	48	addressing	address	VERB
taxlaw-2867	300	49	many	many	ADJ
taxlaw-2867	300	50	fundamental	fundamental	ADJ
taxlaw-2867	300	51	issues	issue	NOUN
taxlaw-2867	300	52	,	,	PUNCT
taxlaw-2867	300	53	such	such	ADJ
taxlaw-2867	300	54	as	as	ADP
taxlaw-2867	300	55	the	the	DET
taxlaw-2867	300	56	character	character	NOUN
taxlaw-2867	300	57	of	of	ADP
taxlaw-2867	300	58	creditable	creditable	ADJ
taxlaw-2867	300	59	foreign	foreign	ADJ
taxlaw-2867	300	60	taxes	taxis	NOUN
taxlaw-2867	300	61	and	and	CCONJ
taxlaw-2867	300	62	the	the	DET
taxlaw-2867	300	63	calculation	calculation	NOUN
taxlaw-2867	300	64	of	of	ADP
taxlaw-2867	300	65	the	the	DET
taxlaw-2867	300	66	indirect	indirect	ADJ
taxlaw-2867	300	67	credit.114	credit.114	PROPN
taxlaw-2867	300	68	b.	b.	PROPN
taxlaw-2867	300	69	china	china	PROPN
taxlaw-2867	300	70	’s	’s	PART
taxlaw-2867	300	71	international	international	ADJ
taxlaw-2867	300	72	tax	tax	NOUN
taxlaw-2867	300	73	policy	policy	NOUN
taxlaw-2867	300	74	and	and	CCONJ
taxlaw-2867	300	75	diplomacy	diplomacy	NOUN
taxlaw-2867	300	76	at	at	ADP
taxlaw-2867	300	77	a	a	DET
taxlaw-2867	300	78	crossroads	crossroad	NOUN
taxlaw-2867	300	79	the	the	DET
taxlaw-2867	300	80	relatively	relatively	ADV
taxlaw-2867	300	81	recent	recent	ADJ
taxlaw-2867	300	82	development	development	NOUN
taxlaw-2867	300	83	of	of	ADP
taxlaw-2867	300	84	china	china	PROPN
taxlaw-2867	300	85	’s	’s	PART
taxlaw-2867	300	86	foreign	foreign	ADJ
taxlaw-2867	300	87	tax	tax	NOUN
taxlaw-2867	300	88	credit	credit	NOUN
taxlaw-2867	300	89	and	and	CCONJ
taxlaw-2867	300	90	cfc	cfc	PROPN
taxlaw-2867	300	91	rules	rule	NOUN
taxlaw-2867	300	92	reflects	reflect	VERB
taxlaw-2867	300	93	the	the	DET
taxlaw-2867	300	94	fact	fact	NOUN
taxlaw-2867	300	95	that	that	SCONJ
taxlaw-2867	300	96	china	china	PROPN
taxlaw-2867	300	97	’s	’s	PART
taxlaw-2867	300	98	international	international	ADJ
taxlaw-2867	300	99	tax	tax	NOUN
taxlaw-2867	300	100	policy	policy	NOUN
taxlaw-2867	300	101	currently	currently	ADV
taxlaw-2867	300	102	stands	stand	VERB
taxlaw-2867	300	103	at	at	ADP
taxlaw-2867	300	104	a	a	DET
taxlaw-2867	300	105	crossroads	crossroad	NOUN
taxlaw-2867	300	106	.	.	PUNCT
taxlaw-2867	301	1	from	from	ADP
taxlaw-2867	301	2	the	the	DET
taxlaw-2867	301	3	start	start	NOUN
taxlaw-2867	301	4	of	of	ADP
taxlaw-2867	301	5	reforming	reform	VERB
taxlaw-2867	301	6	and	and	CCONJ
taxlaw-2867	301	7	opening	opening	NOUN
taxlaw-2867	301	8	up	up	ADP
taxlaw-2867	301	9	in	in	ADP
taxlaw-2867	301	10	1978	1978	NUM
taxlaw-2867	301	11	until	until	SCONJ
taxlaw-2867	301	12	quite	quite	ADV
taxlaw-2867	301	13	recently	recently	ADV
taxlaw-2867	301	14	,	,	PUNCT
taxlaw-2867	301	15	china	china	PROPN
taxlaw-2867	301	16	’s	’s	PART
taxlaw-2867	301	17	international	international	ADJ
taxlaw-2867	301	18	tax	tax	NOUN
taxlaw-2867	301	19	policy	policy	NOUN
taxlaw-2867	301	20	closely	closely	ADV
taxlaw-2867	301	21	reflected	reflect	VERB
taxlaw-2867	301	22	its	its	PRON
taxlaw-2867	301	23	status	status	NOUN
taxlaw-2867	301	24	as	as	ADP
taxlaw-2867	301	25	a	a	DET
taxlaw-2867	301	26	capital	capital	NOUN
taxlaw-2867	301	27	importer	importer	NOUN
taxlaw-2867	301	28	.	.	PUNCT
taxlaw-2867	302	1	yet	yet	ADV
taxlaw-2867	302	2	,	,	PUNCT
taxlaw-2867	302	3	in	in	ADP
taxlaw-2867	302	4	the	the	DET
taxlaw-2867	302	5	decade	decade	NOUN
taxlaw-2867	302	6	following	follow	VERB
taxlaw-2867	302	7	the	the	DET
taxlaw-2867	302	8	2008	2008	NUM
taxlaw-2867	302	9	global	global	ADJ
taxlaw-2867	302	10	financial	financial	ADJ
taxlaw-2867	302	11	crisis	crisis	NOUN
taxlaw-2867	302	12	chinese	chinese	PROPN
taxlaw-2867	302	13	outbound	outbound	NOUN
taxlaw-2867	302	14	investment	investment	NOUN
taxlaw-2867	302	15	increased	increase	VERB
taxlaw-2867	302	16	dramatically	dramatically	ADV
taxlaw-2867	302	17	and	and	CCONJ
taxlaw-2867	302	18	in	in	ADP
taxlaw-2867	302	19	2015	2015	NUM
taxlaw-2867	302	20	china	china	PROPN
taxlaw-2867	302	21	became	become	VERB
taxlaw-2867	302	22	a	a	DET
taxlaw-2867	302	23	net	net	ADJ
taxlaw-2867	302	24	capital	capital	NOUN
taxlaw-2867	302	25	exporter.115	exporter.115	NOUN
taxlaw-2867	302	26	as	as	ADP
taxlaw-2867	302	27	a	a	DET
taxlaw-2867	302	28	result	result	NOUN
taxlaw-2867	302	29	,	,	PUNCT
taxlaw-2867	302	30	chinese	chinese	ADJ
taxlaw-2867	302	31	international	international	ADJ
taxlaw-2867	302	32	tax	tax	NOUN
taxlaw-2867	302	33	policy	policy	NOUN
taxlaw-2867	302	34	and	and	CCONJ
taxlaw-2867	302	35	diplomacy	diplomacy	NOUN
taxlaw-2867	302	36	is	be	AUX
taxlaw-2867	302	37	gradually	gradually	ADV
taxlaw-2867	302	38	changing	change	VERB
taxlaw-2867	302	39	to	to	PART
taxlaw-2867	302	40	reflect	reflect	VERB
taxlaw-2867	302	41	the	the	DET
taxlaw-2867	302	42	country	country	NOUN
taxlaw-2867	302	43	’s	’s	PART
taxlaw-2867	302	44	new	new	ADJ
taxlaw-2867	302	45	role	role	NOUN
taxlaw-2867	302	46	in	in	ADP
taxlaw-2867	302	47	the	the	DET
taxlaw-2867	302	48	global	global	ADJ
taxlaw-2867	302	49	economy	economy	NOUN
taxlaw-2867	302	50	.	.	PUNCT
taxlaw-2867	303	1	until	until	ADP
taxlaw-2867	303	2	a	a	DET
taxlaw-2867	303	3	decade	decade	NOUN
taxlaw-2867	303	4	ago	ago	ADV
taxlaw-2867	303	5	,	,	PUNCT
taxlaw-2867	303	6	the	the	DET
taxlaw-2867	303	7	clear	clear	ADJ
taxlaw-2867	303	8	objective	objective	NOUN
taxlaw-2867	303	9	of	of	ADP
taxlaw-2867	303	10	chinese	chinese	ADJ
taxlaw-2867	303	11	international	international	ADJ
taxlaw-2867	303	12	tax	tax	NOUN
taxlaw-2867	303	13	policy	policy	NOUN
taxlaw-2867	303	14	and	and	CCONJ
taxlaw-2867	303	15	diplomacy	diplomacy	NOUN
taxlaw-2867	303	16	has	have	AUX
taxlaw-2867	303	17	been	be	AUX
taxlaw-2867	303	18	to	to	PART
taxlaw-2867	303	19	attract	attract	VERB
taxlaw-2867	303	20	investment	investment	NOUN
taxlaw-2867	303	21	from	from	ADP
taxlaw-2867	303	22	developed	develop	VERB
taxlaw-2867	303	23	countries	country	NOUN
taxlaw-2867	303	24	while	while	SCONJ
taxlaw-2867	303	25	protecting	protect	VERB
taxlaw-2867	303	26	source	source	NOUN
taxlaw-2867	303	27	-	-	PUNCT
taxlaw-2867	303	28	based	base	VERB
taxlaw-2867	303	29	taxation	taxation	NOUN
taxlaw-2867	303	30	claims	claim	VERB
taxlaw-2867	303	31	.	.	PUNCT
taxlaw-2867	304	1	in	in	ADP
taxlaw-2867	304	2	the	the	DET
taxlaw-2867	304	3	early	early	ADJ
taxlaw-2867	304	4	years	year	NOUN
taxlaw-2867	304	5	of	of	ADP
taxlaw-2867	304	6	reform	reform	NOUN
taxlaw-2867	304	7	,	,	PUNCT
taxlaw-2867	304	8	in	in	ADP
taxlaw-2867	304	9	addition	addition	NOUN
taxlaw-2867	304	10	to	to	ADP
taxlaw-2867	304	11	implementing	implement	VERB
taxlaw-2867	304	12	preferential	preferential	ADJ
taxlaw-2867	304	13	tax	tax	NOUN
taxlaw-2867	304	14	regimes	regime	NOUN
taxlaw-2867	304	15	for	for	ADP
taxlaw-2867	304	16	foreign	foreign	ADJ
taxlaw-2867	304	17	investment	investment	NOUN
taxlaw-2867	304	18	,	,	PUNCT
taxlaw-2867	304	19	china	china	PROPN
taxlaw-2867	304	20	also	also	ADV
taxlaw-2867	304	21	sought	seek	VERB
taxlaw-2867	304	22	to	to	PART
taxlaw-2867	304	23	conclude	conclude	VERB
taxlaw-2867	304	24	bilateral	bilateral	ADJ
taxlaw-2867	304	25	income	income	NOUN
taxlaw-2867	304	26	tax	tax	NOUN
taxlaw-2867	304	27	treaties	treaty	NOUN
taxlaw-2867	304	28	with	with	ADP
taxlaw-2867	304	29	developed	developed	ADJ
taxlaw-2867	304	30	countries.116	countries.116	PROPN
taxlaw-2867	304	31	china	china	PROPN
taxlaw-2867	304	32	concluded	conclude	VERB
taxlaw-2867	304	33	its	its	PRON
taxlaw-2867	304	34	first	first	ADJ
taxlaw-2867	304	35	treaty	treaty	NOUN
taxlaw-2867	304	36	with	with	ADP
taxlaw-2867	304	37	japan	japan	PROPN
taxlaw-2867	304	38	in	in	ADP
taxlaw-2867	304	39	1983	1983	NUM
taxlaw-2867	304	40	and	and	CCONJ
taxlaw-2867	304	41	by	by	ADP
taxlaw-2867	304	42	1988	1988	NUM
taxlaw-2867	304	43	it	it	PRON
taxlaw-2867	304	44	had	have	AUX
taxlaw-2867	304	45	negotiated	negotiate	VERB
taxlaw-2867	304	46	twenty	twenty	NUM
taxlaw-2867	304	47	treaties	treaty	NOUN
taxlaw-2867	304	48	,	,	PUNCT
taxlaw-2867	304	49	primarily	primarily	ADV
taxlaw-2867	304	50	with	with	ADP
taxlaw-2867	304	51	major	major	ADJ
taxlaw-2867	304	52	developed	develop	VERB
taxlaw-2867	304	53	countries.117	countries.117	NOUN
taxlaw-2867	304	54	from	from	ADP
taxlaw-2867	304	55	the	the	DET
taxlaw-2867	304	56	japan	japan	PROPN
taxlaw-2867	304	57	treaty	treaty	PROPN
taxlaw-2867	304	58	until	until	SCONJ
taxlaw-2867	304	59	the	the	DET
taxlaw-2867	304	60	mid1990s	mid1990s	PROPN
taxlaw-2867	304	61	,	,	PUNCT
taxlaw-2867	304	62	china	china	PROPN
taxlaw-2867	304	63	sought	seek	VERB
taxlaw-2867	304	64	to	to	PART
taxlaw-2867	304	65	negotiate	negotiate	VERB
taxlaw-2867	304	66	on	on	ADP
taxlaw-2867	304	67	the	the	DET
taxlaw-2867	304	68	basis	basis	NOUN
taxlaw-2867	304	69	of	of	ADP
taxlaw-2867	304	70	the	the	DET
taxlaw-2867	304	71	un	un	PROPN
taxlaw-2867	304	72	model	model	NOUN
taxlaw-2867	304	73	and	and	CCONJ
taxlaw-2867	304	74	as	as	ADP
taxlaw-2867	304	75	a	a	DET
taxlaw-2867	304	76	result	result	NOUN
taxlaw-2867	304	77	,	,	PUNCT
taxlaw-2867	304	78	its	its	PRON
taxlaw-2867	304	79	treaties	treaty	NOUN
taxlaw-2867	304	80	with	with	ADP
taxlaw-2867	304	81	the	the	DET
taxlaw-2867	304	82	united	united	PROPN
taxlaw-2867	304	83	states	states	PROPN
taxlaw-2867	304	84	and	and	CCONJ
taxlaw-2867	304	85	european	european	ADJ
taxlaw-2867	304	86	countries	country	NOUN
taxlaw-2867	304	87	generally	generally	ADV
taxlaw-2867	304	88	reflect	reflect	VERB
taxlaw-2867	304	89	a	a	DET
taxlaw-2867	304	90	hybrid	hybrid	NOUN
taxlaw-2867	304	91	of	of	ADP
taxlaw-2867	304	92	the	the	DET
taxlaw-2867	304	93	oecd	oecd	PROPN
taxlaw-2867	304	94	and	and	CCONJ
taxlaw-2867	304	95	un	un	PROPN
taxlaw-2867	304	96	model	model	PROPN
taxlaw-2867	304	97	treaties.118	treaties.118	PROPN
taxlaw-2867	304	98	in	in	ADP
taxlaw-2867	304	99	particular	particular	ADJ
taxlaw-2867	304	100	,	,	PUNCT
taxlaw-2867	304	101	china	china	PROPN
taxlaw-2867	304	102	insisted	insist	VERB
taxlaw-2867	304	103	on	on	ADP
taxlaw-2867	304	104	a	a	DET
taxlaw-2867	304	105	broad	broad	ADJ
taxlaw-2867	304	106	scope	scope	NOUN
taxlaw-2867	304	107	for	for	ADP
taxlaw-2867	304	108	source	source	NOUN
taxlaw-2867	304	109	-	-	PUNCT
taxlaw-2867	304	110	based	base	VERB
taxlaw-2867	304	111	taxation	taxation	NOUN
taxlaw-2867	304	112	claims	claim	NOUN
taxlaw-2867	304	113	by	by	ADP
taxlaw-2867	304	114	negotiating	negotiate	VERB
taxlaw-2867	304	115	for	for	ADP
taxlaw-2867	304	116	broad	broad	ADJ
taxlaw-2867	304	117	permanent	permanent	ADJ
taxlaw-2867	304	118	establishment	establishment	NOUN
taxlaw-2867	304	119	definitions	definition	NOUN
taxlaw-2867	304	120	,	,	PUNCT
taxlaw-2867	304	121	source	source	NOUN
taxlaw-2867	304	122	-	-	PUNCT
taxlaw-2867	304	123	country	country	NOUN
taxlaw-2867	304	124	taxation	taxation	NOUN
taxlaw-2867	304	125	of	of	ADP
taxlaw-2867	304	126	royalties	royalty	NOUN
taxlaw-2867	304	127	,	,	PUNCT
taxlaw-2867	304	128	and	and	CCONJ
taxlaw-2867	304	129	source	source	NOUN
taxlaw-2867	304	130	-	-	PUNCT
taxlaw-2867	304	131	country	country	NOUN
taxlaw-2867	304	132	taxation	taxation	NOUN
taxlaw-2867	304	133	of	of	ADP
taxlaw-2867	304	134	gains	gain	NOUN
taxlaw-2867	304	135	from	from	ADP
taxlaw-2867	304	136	alienation	alienation	NOUN
taxlaw-2867	304	137	of	of	ADP
taxlaw-2867	304	138	shares.119	shares.119	PROPN
taxlaw-2867	304	139	commentary	commentary	NOUN
taxlaw-2867	304	140	on	on	ADP
taxlaw-2867	304	141	the	the	DET
taxlaw-2867	304	142	1984	1984	NUM
taxlaw-2867	304	143	treaty	treaty	NOUN
taxlaw-2867	304	144	between	between	ADP
taxlaw-2867	304	145	china	china	PROPN
taxlaw-2867	304	146	and	and	CCONJ
taxlaw-2867	304	147	the	the	DET
taxlaw-2867	304	148	united	united	PROPN
taxlaw-2867	304	149	states	states	PROPN
taxlaw-2867	304	150	,	,	PUNCT
taxlaw-2867	304	151	for	for	ADP
taxlaw-2867	304	152	instance	instance	NOUN
taxlaw-2867	304	153	,	,	PUNCT
taxlaw-2867	304	154	noted	note	VERB
taxlaw-2867	304	155	that	that	SCONJ
taxlaw-2867	304	156	the	the	DET
taxlaw-2867	304	157	united	united	PROPN
taxlaw-2867	304	158	states	states	PROPN
taxlaw-2867	304	159	granted	grant	VERB
taxlaw-2867	304	160	china	china	PROPN
taxlaw-2867	304	161	a	a	DET
taxlaw-2867	304	162	113	113	NUM
taxlaw-2867	304	163	enterprise	enterprise	NOUN
taxlaw-2867	304	164	income	income	NOUN
taxlaw-2867	304	165	tax	tax	NOUN
taxlaw-2867	304	166	law	law	NOUN
taxlaw-2867	304	167	,	,	PUNCT
taxlaw-2867	304	168	art	art	NOUN
taxlaw-2867	304	169	.	.	PUNCT
taxlaw-2867	305	1	45	45	NUM
taxlaw-2867	305	2	.	.	NOUN
taxlaw-2867	305	3	114	114	NUM
taxlaw-2867	305	4	qiye	qiye	PROPN
taxlaw-2867	305	5	jingwai	jingwai	PROPN
taxlaw-2867	305	6	suodeshui	suodeshui	PROPN
taxlaw-2867	305	7	shou	shou	PROPN
taxlaw-2867	305	8	di	di	PROPN
taxlaw-2867	305	9	mian	mian	PROPN
taxlaw-2867	305	10	youguan	youguan	PROPN
taxlaw-2867	305	11	de	de	PROPN
taxlaw-2867	305	12	tongzhi	tongzhi	PROPN
taxlaw-2867	305	13	[	[	X
taxlaw-2867	305	14	企业境外所得税收抵免有关问题的通知	企业境外所得税收抵免有关问题的通知	ADP
taxlaw-2867	305	15	]	]	X
taxlaw-2867	305	16	(	(	PUNCT
taxlaw-2867	305	17	notice	notice	NOUN
taxlaw-2867	305	18	on	on	ADP
taxlaw-2867	305	19	the	the	DET
taxlaw-2867	305	20	issues	issue	NOUN
taxlaw-2867	305	21	concerning	concern	VERB
taxlaw-2867	305	22	foreign	foreign	ADJ
taxlaw-2867	305	23	tax	tax	NOUN
taxlaw-2867	305	24	credits	credit	NOUN
taxlaw-2867	305	25	)	)	PUNCT
taxlaw-2867	305	26	,	,	PUNCT
taxlaw-2867	305	27	cai	cai	PROPN
taxlaw-2867	305	28	shui	shui	PROPN
taxlaw-2867	306	1	[	[	X
taxlaw-2867	306	2	2009	2009	NUM
taxlaw-2867	306	3	]	]	PUNCT
taxlaw-2867	306	4	no	no	INTJ
taxlaw-2867	306	5	.	.	NOUN
taxlaw-2867	306	6	125	125	NUM
taxlaw-2867	306	7	.	.	NOUN
taxlaw-2867	306	8	115	115	NUM
taxlaw-2867	306	9	see	see	VERB
taxlaw-2867	306	10	,	,	PUNCT
taxlaw-2867	306	11	e.g.	e.g.	ADV
taxlaw-2867	306	12	,	,	PUNCT
taxlaw-2867	306	13	mei	mei	PROPN
taxlaw-2867	306	14	(	(	PUNCT
taxlaw-2867	306	15	lisa	lisa	PROPN
taxlaw-2867	306	16	)	)	PUNCT
taxlaw-2867	306	17	wang	wang	PROPN
taxlaw-2867	306	18	,	,	PUNCT
taxlaw-2867	306	19	zhen	zhen	PROPN
taxlaw-2867	306	20	qi	qi	PROPN
taxlaw-2867	306	21	&	&	CCONJ
taxlaw-2867	306	22	jijing	jijing	PROPN
taxlaw-2867	306	23	zhang	zhang	PROPN
taxlaw-2867	306	24	,	,	PUNCT
taxlaw-2867	306	25	china	china	PROPN
taxlaw-2867	306	26	becomes	become	VERB
taxlaw-2867	306	27	a	a	DET
taxlaw-2867	306	28	capital	capital	NOUN
taxlaw-2867	306	29	exporter	exporter	NOUN
taxlaw-2867	306	30	,	,	PUNCT
taxlaw-2867	306	31	in	in	ADP
taxlaw-2867	306	32	china	china	PROPN
taxlaw-2867	306	33	’s	’s	PART
taxlaw-2867	306	34	domestic	domestic	ADJ
taxlaw-2867	306	35	transformation	transformation	NOUN
taxlaw-2867	306	36	in	in	ADP
taxlaw-2867	306	37	a	a	DET
taxlaw-2867	306	38	global	global	ADJ
taxlaw-2867	306	39	context	context	NOUN
taxlaw-2867	306	40	315	315	NUM
taxlaw-2867	306	41	,	,	PUNCT
taxlaw-2867	306	42	315	315	NUM
taxlaw-2867	306	43	-	-	SYM
taxlaw-2867	306	44	17	17	NUM
taxlaw-2867	306	45	(	(	PUNCT
taxlaw-2867	306	46	ligang	ligang	NOUN
taxlaw-2867	306	47	song	song	NOUN
taxlaw-2867	306	48	et	et	PROPN
taxlaw-2867	306	49	al	al	PROPN
taxlaw-2867	306	50	.	.	PUNCT
taxlaw-2867	307	1	eds	eds	PROPN
taxlaw-2867	307	2	.	.	PROPN
taxlaw-2867	307	3	,	,	PUNCT
taxlaw-2867	307	4	2015	2015	NUM
taxlaw-2867	307	5	)	)	PUNCT
taxlaw-2867	308	1	;	;	PUNCT
taxlaw-2867	308	2	china	china	PROPN
taxlaw-2867	308	3	seeks	seek	VERB
taxlaw-2867	308	4	balanced	balanced	ADJ
taxlaw-2867	308	5	growth	growth	NOUN
taxlaw-2867	308	6	as	as	ADP
taxlaw-2867	308	7	net	net	ADJ
taxlaw-2867	308	8	capital	capital	NOUN
taxlaw-2867	308	9	exporter	exporter	PROPN
taxlaw-2867	308	10	,	,	PUNCT
taxlaw-2867	308	11	xinhua	xinhua	PROPN
taxlaw-2867	308	12	(	(	PUNCT
taxlaw-2867	308	13	jan	jan	PROPN
taxlaw-2867	308	14	.	.	PROPN
taxlaw-2867	308	15	21	21	NUM
taxlaw-2867	308	16	,	,	PUNCT
taxlaw-2867	308	17	2015	2015	NUM
taxlaw-2867	308	18	)	)	PUNCT
taxlaw-2867	308	19	,	,	PUNCT
taxlaw-2867	308	20	http://www.xinhuanet.com/english/china/201501/21/c_133935581.htm	http://www.xinhuanet.com/english/china/201501/21/c_133935581.htm	PROPN
taxlaw-2867	309	1	[	[	X
taxlaw-2867	309	2	https://perma.cc/9rt2-ybv7	https://perma.cc/9rt2-ybv7	PROPN
taxlaw-2867	309	3	]	]	X
taxlaw-2867	309	4	.	.	PUNCT
taxlaw-2867	310	1	116	116	NUM
taxlaw-2867	310	2	see	see	VERB
taxlaw-2867	310	3	cong	cong	NOUN
taxlaw-2867	310	4	zhichi	zhichi	PROPN
taxlaw-2867	310	5	“	"	PUNCT
taxlaw-2867	310	6	yinjin	yinjin	PROPN
taxlaw-2867	310	7	lai	lai	PROPN
taxlaw-2867	310	8	”	"	PUNCT
taxlaw-2867	310	9	dao	dao	PROPN
taxlaw-2867	310	10	zhuli	zhuli	PROPN
taxlaw-2867	311	1	“	"	PUNCT
taxlaw-2867	311	2	zuo	zuo	PROPN
taxlaw-2867	311	3	chuqu	chuqu	PROPN
taxlaw-2867	311	4	”	"	PUNCT
taxlaw-2867	311	5	:	:	PUNCT
taxlaw-2867	311	6	zhongguo	zhongguo	PROPN
taxlaw-2867	311	7	shuishou	shuishou	PROPN
taxlaw-2867	311	8	xieding	xieding	PROPN
taxlaw-2867	311	9	gongzuo	gongzuo	PROPN
taxlaw-2867	311	10	de	de	PROPN
taxlaw-2867	311	11	huigu	huigu	PROPN
taxlaw-2867	311	12	yu	yu	PROPN
taxlaw-2867	311	13	zhanwang	zhanwang	PROPN
taxlaw-2867	312	1	[	[	X
taxlaw-2867	312	2	从支持“引进来”到助力“走出去	从支持“引进来”到助力“走出去	PROPN
taxlaw-2867	312	3	”	"	PUNCT
taxlaw-2867	312	4	:	:	PUNCT
taxlaw-2867	312	5	中国税收协定工作的回顾与展望	中国税收协定工作的回顾与展望	PROPN
taxlaw-2867	312	6	]	]	PUNCT
taxlaw-2867	312	7	(	(	PUNCT
taxlaw-2867	312	8	from	from	ADP
taxlaw-2867	312	9	supporting	support	VERB
taxlaw-2867	312	10	“	"	PUNCT
taxlaw-2867	312	11	attracting	attract	VERB
taxlaw-2867	312	12	in	in	ADP
taxlaw-2867	312	13	”	"	PUNCT
taxlaw-2867	312	14	to	to	ADP
taxlaw-2867	312	15	helping	help	VERB
taxlaw-2867	312	16	“	"	PUNCT
taxlaw-2867	312	17	going	go	VERB
taxlaw-2867	312	18	out	out	ADP
taxlaw-2867	312	19	”	"	PUNCT
taxlaw-2867	312	20	:	:	PUNCT
taxlaw-2867	312	21	review	review	NOUN
taxlaw-2867	312	22	and	and	CCONJ
taxlaw-2867	312	23	future	future	ADJ
taxlaw-2867	312	24	outlook	outlook	NOUN
taxlaw-2867	312	25	of	of	ADP
taxlaw-2867	312	26	china	china	PROPN
taxlaw-2867	312	27	’s	’s	PART
taxlaw-2867	312	28	tax	tax	NOUN
taxlaw-2867	312	29	agreements	agreement	NOUN
taxlaw-2867	312	30	)	)	PUNCT
taxlaw-2867	312	31	,	,	PUNCT
taxlaw-2867	312	32	9	9	NUM
taxlaw-2867	312	33	int’l	int’l	PRON
taxlaw-2867	312	34	tax’n	tax’n	NOUN
taxlaw-2867	312	35	in	in	ADP
taxlaw-2867	312	36	china	china	PROPN
taxlaw-2867	312	37	6	6	NUM
taxlaw-2867	312	38	,	,	PUNCT
taxlaw-2867	312	39	7	7	NUM
taxlaw-2867	312	40	(	(	PUNCT
taxlaw-2867	312	41	2015	2015	NUM
taxlaw-2867	312	42	)	)	PUNCT
taxlaw-2867	313	1	[	[	X
taxlaw-2867	313	2	国际税收	国际税收	X
taxlaw-2867	313	3	]	]	X
taxlaw-2867	313	4	(	(	PUNCT
taxlaw-2867	313	5	suggesting	suggest	VERB
taxlaw-2867	313	6	china	china	PROPN
taxlaw-2867	313	7	’s	’s	PART
taxlaw-2867	313	8	international	international	PROPN
taxlaw-2867	313	9	tax	tax	NOUN
taxlaw-2867	313	10	diplomacy	diplomacy	NOUN
taxlaw-2867	313	11	can	can	AUX
taxlaw-2867	313	12	be	be	AUX
taxlaw-2867	313	13	divided	divide	VERB
taxlaw-2867	313	14	into	into	ADP
taxlaw-2867	313	15	distinct	distinct	ADJ
taxlaw-2867	313	16	historical	historical	ADJ
taxlaw-2867	313	17	stages	stage	NOUN
taxlaw-2867	313	18	each	each	PRON
taxlaw-2867	313	19	reflecting	reflect	VERB
taxlaw-2867	313	20	a	a	DET
taxlaw-2867	313	21	different	different	ADJ
taxlaw-2867	313	22	overarching	overarching	ADJ
taxlaw-2867	313	23	purpose	purpose	NOUN
taxlaw-2867	313	24	)	)	PUNCT
taxlaw-2867	313	25	.	.	PUNCT
taxlaw-2867	314	1	117	117	NUM
taxlaw-2867	314	2	see	see	VERB
taxlaw-2867	314	3	william	william	PROPN
taxlaw-2867	314	4	a.	a.	PROPN
taxlaw-2867	314	5	turner	turner	PROPN
taxlaw-2867	314	6	&	&	CCONJ
taxlaw-2867	314	7	elizabeth	elizabeth	PROPN
taxlaw-2867	314	8	m.	m.	PROPN
taxlaw-2867	314	9	orazem	orazem	PROPN
taxlaw-2867	314	10	,	,	PUNCT
taxlaw-2867	314	11	united	united	PROPN
taxlaw-2867	314	12	states	states	PROPN
taxlaw-2867	314	13	-	-	PUNCT
taxlaw-2867	314	14	people	people	NOUN
taxlaw-2867	314	15	's	's	PART
taxlaw-2867	314	16	republic	republic	NOUN
taxlaw-2867	314	17	of	of	ADP
taxlaw-2867	314	18	china	china	PROPN
taxlaw-2867	314	19	income	income	PROPN
taxlaw-2867	314	20	tax	tax	PROPN
taxlaw-2867	314	21	treaty	treaty	NOUN
taxlaw-2867	314	22	:	:	PUNCT
taxlaw-2867	314	23	opening	open	VERB
taxlaw-2867	314	24	the	the	DET
taxlaw-2867	314	25	door	door	NOUN
taxlaw-2867	314	26	to	to	ADP
taxlaw-2867	314	27	increased	increase	VERB
taxlaw-2867	314	28	economic	economic	ADJ
taxlaw-2867	314	29	cooperation	cooperation	NOUN
taxlaw-2867	314	30	,	,	PUNCT
taxlaw-2867	314	31	13	13	NUM
taxlaw-2867	314	32	n.c.j	n.c.j	NOUN
taxlaw-2867	314	33	.	.	PUNCT
taxlaw-2867	315	1	int'l	int'l	PROPN
taxlaw-2867	315	2	l.	l.	PROPN
taxlaw-2867	315	3	&	&	CCONJ
taxlaw-2867	315	4	com	com	PROPN
taxlaw-2867	315	5	.	.	PUNCT
taxlaw-2867	315	6	reg	reg	PROPN
taxlaw-2867	315	7	.	.	PUNCT
taxlaw-2867	316	1	527	527	NUM
taxlaw-2867	316	2	(	(	PUNCT
taxlaw-2867	316	3	1988	1988	NUM
taxlaw-2867	316	4	)	)	PUNCT
taxlaw-2867	316	5	.	.	PUNCT
taxlaw-2867	317	1	118	118	NUM
taxlaw-2867	317	2	see	see	VERB
taxlaw-2867	317	3	ecker	ecker	PROPN
taxlaw-2867	317	4	&	&	CCONJ
taxlaw-2867	317	5	tang	tang	PROPN
taxlaw-2867	317	6	,	,	PUNCT
taxlaw-2867	317	7	supra	supra	PROPN
taxlaw-2867	317	8	note	note	NOUN
taxlaw-2867	317	9	13	13	NUM
taxlaw-2867	317	10	,	,	PUNCT
taxlaw-2867	317	11	at	at	ADP
taxlaw-2867	317	12	34	34	NUM
taxlaw-2867	317	13	;	;	PUNCT
taxlaw-2867	317	14	i	i	PROPN
taxlaw-2867	317	15	d.	d.	PROPN
taxlaw-2867	317	16	119	119	NUM
taxlaw-2867	317	17	see	see	VERB
taxlaw-2867	317	18	ecker	ecker	PROPN
taxlaw-2867	317	19	&	&	CCONJ
taxlaw-2867	317	20	tang	tang	PROPN
taxlaw-2867	317	21	,	,	PUNCT
taxlaw-2867	317	22	supra	supra	PROPN
taxlaw-2867	317	23	note	note	NOUN
taxlaw-2867	317	24	13	13	NUM
taxlaw-2867	317	25	,	,	PUNCT
taxlaw-2867	317	26	at	at	ADP
taxlaw-2867	317	27	48	48	NUM
taxlaw-2867	317	28	;	;	PUNCT
taxlaw-2867	317	29	hu	hu	PROPN
taxlaw-2867	317	30	&	&	CCONJ
taxlaw-2867	317	31	li	li	PROPN
taxlaw-2867	317	32	,	,	PUNCT
taxlaw-2867	317	33	china	china	PROPN
taxlaw-2867	317	34	tax	tax	PROPN
taxlaw-2867	317	35	treaty	treaty	NOUN
taxlaw-2867	317	36	and	and	CCONJ
taxlaw-2867	317	37	policy	policy	NOUN
taxlaw-2867	317	38	:	:	PUNCT
taxlaw-2867	317	39	development	development	NOUN
taxlaw-2867	317	40	and	and	CCONJ
taxlaw-2867	317	41	updates	update	NOUN
taxlaw-2867	317	42	,	,	PUNCT
taxlaw-2867	317	43	in	in	ADP
taxlaw-2867	317	44	brics	bric	NOUN
taxlaw-2867	317	45	and	and	CCONJ
taxlaw-2867	317	46	the	the	DET
taxlaw-2867	317	47	emergence	emergence	NOUN
taxlaw-2867	317	48	of	of	ADP
taxlaw-2867	317	49	international	international	ADJ
taxlaw-2867	317	50	tax	tax	NOUN
taxlaw-2867	317	51	coordination	coordination	NOUN
taxlaw-2867	317	52	,	,	PUNCT
taxlaw-2867	317	53	supra	supra	PROPN
taxlaw-2867	317	54	note	note	NOUN
taxlaw-2867	317	55	12	12	NUM
taxlaw-2867	317	56	,	,	PUNCT
taxlaw-2867	317	57	at	at	ADP
taxlaw-2867	317	58	222	222	NUM
taxlaw-2867	317	59	;	;	PUNCT
taxlaw-2867	317	60	zhang	zhang	PROPN
taxlaw-2867	317	61	,	,	PUNCT
taxlaw-2867	317	62	supra	supra	PROPN
taxlaw-2867	317	63	note	note	VERB
taxlaw-2867	317	64	91	91	NUM
taxlaw-2867	317	65	,	,	PUNCT
taxlaw-2867	317	66	at	at	ADP
taxlaw-2867	317	67	32	32	NUM
taxlaw-2867	317	68	.	.	PUNCT
taxlaw-2867	317	69	2018	2018	NUM
taxlaw-2867	317	70	]	]	PUNCT
taxlaw-2867	317	71	93	93	NUM
taxlaw-2867	317	72	chinese	chinese	ADJ
taxlaw-2867	317	73	state	state	NOUN
taxlaw-2867	317	74	capitalism	capitalism	NOUN
taxlaw-2867	317	75	and	and	CCONJ
taxlaw-2867	317	76	the	the	DET
taxlaw-2867	317	77	international	international	ADJ
taxlaw-2867	317	78	tax	tax	NOUN
taxlaw-2867	317	79	regime	regime	NOUN
taxlaw-2867	317	80	very	very	ADV
taxlaw-2867	317	81	generous	generous	ADJ
taxlaw-2867	317	82	set	set	NOUN
taxlaw-2867	317	83	of	of	ADP
taxlaw-2867	317	84	source	source	NOUN
taxlaw-2867	317	85	-	-	PUNCT
taxlaw-2867	317	86	based	base	VERB
taxlaw-2867	317	87	taxation	taxation	NOUN
taxlaw-2867	317	88	concessions	concession	NOUN
taxlaw-2867	317	89	in	in	ADP
taxlaw-2867	317	90	comparison	comparison	NOUN
taxlaw-2867	317	91	to	to	ADP
taxlaw-2867	317	92	prior	prior	ADJ
taxlaw-2867	317	93	u.s	u.s	PROPN
taxlaw-2867	317	94	.	.	PROPN
taxlaw-2867	317	95	treaties.120	treaties.120	PROPN
taxlaw-2867	317	96	in	in	ADP
taxlaw-2867	317	97	order	order	NOUN
taxlaw-2867	317	98	to	to	PART
taxlaw-2867	317	99	attract	attract	VERB
taxlaw-2867	317	100	foreign	foreign	ADJ
taxlaw-2867	317	101	investment	investment	NOUN
taxlaw-2867	317	102	,	,	PUNCT
taxlaw-2867	317	103	china	china	PROPN
taxlaw-2867	317	104	also	also	ADV
taxlaw-2867	317	105	sought	seek	VERB
taxlaw-2867	317	106	to	to	PART
taxlaw-2867	317	107	include	include	VERB
taxlaw-2867	317	108	tax	tax	NOUN
taxlaw-2867	317	109	sparing	sparing	NOUN
taxlaw-2867	317	110	clauses	clause	NOUN
taxlaw-2867	317	111	in	in	ADP
taxlaw-2867	317	112	its	its	PRON
taxlaw-2867	317	113	treaties	treaty	NOUN
taxlaw-2867	317	114	with	with	ADP
taxlaw-2867	317	115	developed	developed	ADJ
taxlaw-2867	317	116	countries.121	countries.121	PROPN
taxlaw-2867	317	117	under	under	ADP
taxlaw-2867	317	118	a	a	DET
taxlaw-2867	317	119	tax	tax	NOUN
taxlaw-2867	317	120	sparing	sparing	NOUN
taxlaw-2867	317	121	mechanism	mechanism	NOUN
taxlaw-2867	317	122	,	,	PUNCT
taxlaw-2867	317	123	the	the	DET
taxlaw-2867	317	124	residence	residence	NOUN
taxlaw-2867	317	125	country	country	NOUN
taxlaw-2867	317	126	credits	credit	VERB
taxlaw-2867	317	127	a	a	DET
taxlaw-2867	317	128	taxpayer	taxpayer	NOUN
taxlaw-2867	317	129	for	for	ADP
taxlaw-2867	317	130	foreign	foreign	ADJ
taxlaw-2867	317	131	income	income	NOUN
taxlaw-2867	317	132	taxes	taxis	NOUN
taxlaw-2867	317	133	that	that	PRON
taxlaw-2867	317	134	would	would	AUX
taxlaw-2867	317	135	have	have	AUX
taxlaw-2867	317	136	been	be	AUX
taxlaw-2867	317	137	paid	pay	VERB
taxlaw-2867	317	138	but	but	CCONJ
taxlaw-2867	317	139	for	for	ADP
taxlaw-2867	317	140	tax	tax	NOUN
taxlaw-2867	317	141	holidays	holiday	NOUN
taxlaw-2867	317	142	or	or	CCONJ
taxlaw-2867	317	143	incentives	incentive	NOUN
taxlaw-2867	317	144	granted	grant	VERB
taxlaw-2867	317	145	by	by	ADP
taxlaw-2867	317	146	the	the	DET
taxlaw-2867	317	147	source	source	NOUN
taxlaw-2867	317	148	country	country	NOUN
taxlaw-2867	317	149	.	.	PUNCT
taxlaw-2867	318	1	functionally	functionally	ADV
taxlaw-2867	318	2	,	,	PUNCT
taxlaw-2867	318	3	tax	tax	NOUN
taxlaw-2867	318	4	sparing	sparing	NOUN
taxlaw-2867	318	5	ensured	ensure	VERB
taxlaw-2867	318	6	tax	tax	NOUN
taxlaw-2867	318	7	incentives	incentive	NOUN
taxlaw-2867	318	8	offered	offer	VERB
taxlaw-2867	318	9	by	by	ADP
taxlaw-2867	318	10	china	china	PROPN
taxlaw-2867	318	11	to	to	ADP
taxlaw-2867	318	12	foreign	foreign	ADJ
taxlaw-2867	318	13	investors	investor	NOUN
taxlaw-2867	318	14	would	would	AUX
taxlaw-2867	318	15	not	not	PART
taxlaw-2867	318	16	be	be	AUX
taxlaw-2867	318	17	nullified	nullify	VERB
taxlaw-2867	318	18	by	by	ADP
taxlaw-2867	318	19	reductions	reduction	NOUN
taxlaw-2867	318	20	in	in	ADP
taxlaw-2867	318	21	residence	residence	NOUN
taxlaw-2867	318	22	country	country	NOUN
taxlaw-2867	318	23	tax	tax	NOUN
taxlaw-2867	318	24	credits	credit	NOUN
taxlaw-2867	318	25	—	—	PUNCT
taxlaw-2867	318	26	thus	thus	ADV
taxlaw-2867	318	27	the	the	DET
taxlaw-2867	318	28	benefit	benefit	NOUN
taxlaw-2867	318	29	of	of	ADP
taxlaw-2867	318	30	tax	tax	NOUN
taxlaw-2867	318	31	incentives	incentive	NOUN
taxlaw-2867	318	32	would	would	AUX
taxlaw-2867	318	33	flow	flow	VERB
taxlaw-2867	318	34	to	to	ADP
taxlaw-2867	318	35	foreign	foreign	ADJ
taxlaw-2867	318	36	investors	investor	NOUN
taxlaw-2867	318	37	rather	rather	ADV
taxlaw-2867	318	38	than	than	ADP
taxlaw-2867	318	39	residence	residence	NOUN
taxlaw-2867	318	40	country	country	NOUN
taxlaw-2867	318	41	taxing	tax	VERB
taxlaw-2867	318	42	authorities	authority	NOUN
taxlaw-2867	318	43	.	.	PUNCT
taxlaw-2867	319	1	over	over	ADP
taxlaw-2867	319	2	the	the	DET
taxlaw-2867	319	3	past	past	ADJ
taxlaw-2867	319	4	decade	decade	NOUN
taxlaw-2867	319	5	china	china	PROPN
taxlaw-2867	319	6	has	have	AUX
taxlaw-2867	319	7	begun	begin	VERB
taxlaw-2867	319	8	to	to	PART
taxlaw-2867	319	9	reassess	reassess	VERB
taxlaw-2867	319	10	its	its	PRON
taxlaw-2867	319	11	international	international	ADJ
taxlaw-2867	319	12	tax	tax	NOUN
taxlaw-2867	319	13	policy	policy	NOUN
taxlaw-2867	319	14	and	and	CCONJ
taxlaw-2867	319	15	diplomacy	diplomacy	NOUN
taxlaw-2867	319	16	in	in	ADP
taxlaw-2867	319	17	light	light	NOUN
taxlaw-2867	319	18	of	of	ADP
taxlaw-2867	319	19	its	its	PRON
taxlaw-2867	319	20	new	new	ADJ
taxlaw-2867	319	21	role	role	NOUN
taxlaw-2867	319	22	as	as	ADP
taxlaw-2867	319	23	significant	significant	ADJ
taxlaw-2867	319	24	capital	capital	NOUN
taxlaw-2867	319	25	exporter	exporter	NOUN
taxlaw-2867	319	26	.	.	PUNCT
taxlaw-2867	320	1	for	for	ADP
taxlaw-2867	320	2	example	example	NOUN
taxlaw-2867	320	3	,	,	PUNCT
taxlaw-2867	320	4	as	as	SCONJ
taxlaw-2867	320	5	noted	note	VERB
taxlaw-2867	320	6	above	above	ADV
taxlaw-2867	320	7	,	,	PUNCT
taxlaw-2867	320	8	new	new	ADJ
taxlaw-2867	320	9	regulations	regulation	NOUN
taxlaw-2867	320	10	have	have	AUX
taxlaw-2867	320	11	been	be	AUX
taxlaw-2867	320	12	promulgated	promulgate	VERB
taxlaw-2867	320	13	regarding	regard	VERB
taxlaw-2867	320	14	the	the	DET
taxlaw-2867	320	15	taxation	taxation	NOUN
taxlaw-2867	320	16	of	of	ADP
taxlaw-2867	320	17	income	income	NOUN
taxlaw-2867	320	18	earned	earn	VERB
taxlaw-2867	320	19	abroad	abroad	ADV
taxlaw-2867	320	20	by	by	ADP
taxlaw-2867	320	21	chinese	chinese	ADJ
taxlaw-2867	320	22	resident	resident	NOUN
taxlaw-2867	320	23	enterprises.122	enterprises.122	ADP
taxlaw-2867	320	24	moreover	moreover	ADV
taxlaw-2867	320	25	,	,	PUNCT
taxlaw-2867	320	26	chinese	chinese	ADJ
taxlaw-2867	320	27	tax	tax	NOUN
taxlaw-2867	320	28	authorities	authority	NOUN
taxlaw-2867	320	29	have	have	AUX
taxlaw-2867	320	30	also	also	ADV
taxlaw-2867	320	31	begun	begin	VERB
taxlaw-2867	320	32	to	to	PART
taxlaw-2867	320	33	enforce	enforce	VERB
taxlaw-2867	320	34	previously	previously	ADV
taxlaw-2867	320	35	ignored	ignore	VERB
taxlaw-2867	320	36	international	international	ADJ
taxlaw-2867	320	37	tax	tax	NOUN
taxlaw-2867	320	38	rules	rule	NOUN
taxlaw-2867	320	39	,	,	PUNCT
taxlaw-2867	320	40	most	most	ADV
taxlaw-2867	320	41	notably	notably	ADV
taxlaw-2867	320	42	china	china	PROPN
taxlaw-2867	320	43	’s	’s	PART
taxlaw-2867	320	44	cfc	cfc	PROPN
taxlaw-2867	320	45	rules	rule	NOUN
taxlaw-2867	320	46	.	.	PUNCT
taxlaw-2867	321	1	123	123	NUM
taxlaw-2867	321	2	in	in	ADP
taxlaw-2867	321	3	terms	term	NOUN
taxlaw-2867	321	4	of	of	ADP
taxlaw-2867	321	5	bilateral	bilateral	ADJ
taxlaw-2867	321	6	tax	tax	NOUN
taxlaw-2867	321	7	treaty	treaty	NOUN
taxlaw-2867	321	8	negotiations	negotiation	NOUN
taxlaw-2867	321	9	,	,	PUNCT
taxlaw-2867	321	10	scholars	scholar	NOUN
taxlaw-2867	321	11	analyzing	analyze	VERB
taxlaw-2867	321	12	china	china	PROPN
taxlaw-2867	321	13	’s	’s	PART
taxlaw-2867	321	14	recent	recent	ADJ
taxlaw-2867	321	15	treaties	treaty	NOUN
taxlaw-2867	321	16	suggest	suggest	VERB
taxlaw-2867	321	17	that	that	SCONJ
taxlaw-2867	321	18	it	it	PRON
taxlaw-2867	321	19	now	now	ADV
taxlaw-2867	321	20	strives	strive	VERB
taxlaw-2867	321	21	to	to	PART
taxlaw-2867	321	22	strike	strike	VERB
taxlaw-2867	321	23	a	a	DET
taxlaw-2867	321	24	balance	balance	NOUN
taxlaw-2867	321	25	between	between	ADP
taxlaw-2867	321	26	securing	secure	VERB
taxlaw-2867	321	27	benefits	benefit	NOUN
taxlaw-2867	321	28	for	for	ADP
taxlaw-2867	321	29	chinese	chinese	ADJ
taxlaw-2867	321	30	outbound	outbound	ADJ
taxlaw-2867	321	31	investment	investment	NOUN
taxlaw-2867	321	32	and	and	CCONJ
taxlaw-2867	321	33	retaining	retain	VERB
taxlaw-2867	321	34	“	"	PUNCT
taxlaw-2867	321	35	a	a	DET
taxlaw-2867	321	36	robust	robust	ADJ
taxlaw-2867	321	37	position	position	NOUN
taxlaw-2867	321	38	as	as	ADP
taxlaw-2867	321	39	a	a	DET
taxlaw-2867	321	40	capital	capital	NOUN
taxlaw-2867	321	41	importer	importer	NOUN
taxlaw-2867	321	42	.	.	PUNCT
taxlaw-2867	322	1	”124	”124	PROPN
taxlaw-2867	323	1	for	for	ADP
taxlaw-2867	323	2	instance	instance	NOUN
taxlaw-2867	323	3	,	,	PUNCT
taxlaw-2867	323	4	the	the	DET
taxlaw-2867	323	5	oecd	oecd	PROPN
taxlaw-2867	323	6	model	model	NOUN
taxlaw-2867	323	7	appears	appear	VERB
taxlaw-2867	323	8	to	to	PART
taxlaw-2867	323	9	have	have	AUX
taxlaw-2867	323	10	now	now	ADV
taxlaw-2867	323	11	supplanted	supplant	VERB
taxlaw-2867	323	12	the	the	DET
taxlaw-2867	323	13	un	un	PROPN
taxlaw-2867	323	14	model	model	NOUN
taxlaw-2867	323	15	as	as	ADP
taxlaw-2867	323	16	the	the	DET
taxlaw-2867	323	17	starting	starting	NOUN
taxlaw-2867	323	18	point	point	NOUN
taxlaw-2867	323	19	for	for	ADP
taxlaw-2867	323	20	chinese	chinese	ADJ
taxlaw-2867	323	21	tax	tax	NOUN
taxlaw-2867	323	22	treaty	treaty	NOUN
taxlaw-2867	323	23	negotiations.125	negotiations.125	VERB
taxlaw-2867	323	24	in	in	ADP
taxlaw-2867	323	25	particular	particular	ADJ
taxlaw-2867	323	26	,	,	PUNCT
taxlaw-2867	323	27	recent	recent	ADJ
taxlaw-2867	323	28	treaties	treaty	NOUN
taxlaw-2867	323	29	have	have	AUX
taxlaw-2867	323	30	scaled	scale	VERB
taxlaw-2867	323	31	back	back	ADP
taxlaw-2867	323	32	source	source	NOUN
taxlaw-2867	323	33	taxation	taxation	NOUN
taxlaw-2867	323	34	of	of	ADP
taxlaw-2867	323	35	business	business	NOUN
taxlaw-2867	323	36	profits	profit	NOUN
taxlaw-2867	323	37	,	,	PUNCT
taxlaw-2867	323	38	indicating	indicate	VERB
taxlaw-2867	323	39	a	a	DET
taxlaw-2867	323	40	shift	shift	NOUN
taxlaw-2867	323	41	away	away	ADV
taxlaw-2867	323	42	from	from	ADP
taxlaw-2867	323	43	its	its	PRON
taxlaw-2867	323	44	prior	prior	ADJ
taxlaw-2867	323	45	practice	practice	NOUN
taxlaw-2867	323	46	of	of	ADP
taxlaw-2867	323	47	staunchly	staunchly	ADV
taxlaw-2867	323	48	defending	defend	VERB
taxlaw-2867	323	49	source	source	NOUN
taxlaw-2867	323	50	taxation.126	taxation.126	NOUN
taxlaw-2867	323	51	moreover	moreover	ADV
taxlaw-2867	323	52	,	,	PUNCT
taxlaw-2867	323	53	since	since	SCONJ
taxlaw-2867	323	54	2009	2009	NUM
taxlaw-2867	323	55	,	,	PUNCT
taxlaw-2867	323	56	china	china	PROPN
taxlaw-2867	323	57	has	have	AUX
taxlaw-2867	323	58	stopped	stop	VERB
taxlaw-2867	323	59	including	include	VERB
taxlaw-2867	323	60	tax	tax	NOUN
taxlaw-2867	323	61	sparing	sparing	NOUN
taxlaw-2867	323	62	mechanisms	mechanism	NOUN
taxlaw-2867	323	63	in	in	ADP
taxlaw-2867	323	64	new	new	ADJ
taxlaw-2867	323	65	or	or	CCONJ
taxlaw-2867	323	66	amended	amend	VERB
taxlaw-2867	323	67	tax	tax	NOUN
taxlaw-2867	323	68	treaties.127	treaties.127	NOUN
taxlaw-2867	323	69	many	many	ADJ
taxlaw-2867	323	70	of	of	ADP
taxlaw-2867	323	71	the	the	DET
taxlaw-2867	323	72	tax	tax	NOUN
taxlaw-2867	323	73	sparing	spare	VERB
taxlaw-2867	323	74	provisions	provision	NOUN
taxlaw-2867	323	75	in	in	ADP
taxlaw-2867	323	76	older	old	ADJ
taxlaw-2867	323	77	treaties	treaty	NOUN
taxlaw-2867	323	78	are	be	AUX
taxlaw-2867	323	79	also	also	ADV
taxlaw-2867	323	80	expiring	expire	VERB
taxlaw-2867	323	81	thanks	thank	NOUN
taxlaw-2867	323	82	to	to	ADP
taxlaw-2867	323	83	temporal	temporal	ADJ
taxlaw-2867	323	84	limitations	limitation	NOUN
taxlaw-2867	323	85	or	or	CCONJ
taxlaw-2867	323	86	chinese	chinese	ADJ
taxlaw-2867	323	87	domestic	domestic	ADJ
taxlaw-2867	323	88	tax	tax	NOUN
taxlaw-2867	323	89	reform.128	reform.128	PROPN
taxlaw-2867	323	90	china	china	PROPN
taxlaw-2867	323	91	’s	’s	PART
taxlaw-2867	323	92	engagement	engagement	NOUN
taxlaw-2867	323	93	with	with	ADP
taxlaw-2867	323	94	oecd	oecd	PROPN
taxlaw-2867	323	95	-	-	PUNCT
taxlaw-2867	323	96	led	lead	VERB
taxlaw-2867	323	97	multilateral	multilateral	ADJ
taxlaw-2867	323	98	tax	tax	NOUN
taxlaw-2867	323	99	initiatives	initiative	NOUN
taxlaw-2867	323	100	further	far	ADV
taxlaw-2867	323	101	reflects	reflect	VERB
taxlaw-2867	323	102	an	an	DET
taxlaw-2867	323	103	on	on	ADV
taxlaw-2867	323	104	-	-	PUNCT
taxlaw-2867	323	105	going	go	VERB
taxlaw-2867	323	106	transition	transition	NOUN
taxlaw-2867	323	107	in	in	ADP
taxlaw-2867	323	108	chinese	chinese	ADJ
taxlaw-2867	323	109	international	international	ADJ
taxlaw-2867	323	110	tax	tax	NOUN
taxlaw-2867	323	111	policy	policy	NOUN
taxlaw-2867	323	112	.	.	PUNCT
taxlaw-2867	324	1	in	in	ADP
taxlaw-2867	324	2	the	the	DET
taxlaw-2867	324	3	past	past	NOUN
taxlaw-2867	324	4	,	,	PUNCT
taxlaw-2867	324	5	china	china	PROPN
taxlaw-2867	324	6	had	have	VERB
taxlaw-2867	324	7	a	a	DET
taxlaw-2867	324	8	fraught	fraught	ADJ
taxlaw-2867	324	9	relationship	relationship	NOUN
taxlaw-2867	324	10	with	with	ADP
taxlaw-2867	324	11	the	the	DET
taxlaw-2867	324	12	120	120	NUM
taxlaw-2867	324	13	critics	critic	NOUN
taxlaw-2867	324	14	of	of	ADP
taxlaw-2867	324	15	the	the	DET
taxlaw-2867	324	16	treaty	treaty	NOUN
taxlaw-2867	324	17	suggested	suggest	VERB
taxlaw-2867	324	18	that	that	SCONJ
taxlaw-2867	324	19	the	the	DET
taxlaw-2867	324	20	foreign	foreign	ADJ
taxlaw-2867	324	21	policy	policy	NOUN
taxlaw-2867	324	22	goal	goal	NOUN
taxlaw-2867	324	23	of	of	ADP
taxlaw-2867	324	24	gaining	gain	VERB
taxlaw-2867	324	25	closer	close	ADJ
taxlaw-2867	324	26	ties	tie	NOUN
taxlaw-2867	324	27	with	with	ADP
taxlaw-2867	324	28	china	china	PROPN
taxlaw-2867	324	29	may	may	AUX
taxlaw-2867	324	30	have	have	VERB
taxlaw-2867	324	31	overshadowed	overshadow	VERB
taxlaw-2867	324	32	economic	economic	ADJ
taxlaw-2867	324	33	considerations	consideration	NOUN
taxlaw-2867	324	34	.	.	PUNCT
taxlaw-2867	325	1	see	see	VERB
taxlaw-2867	325	2	turner	turner	PROPN
taxlaw-2867	325	3	&	&	CCONJ
taxlaw-2867	325	4	orzem	orzem	PROPN
taxlaw-2867	325	5	,	,	PUNCT
taxlaw-2867	325	6	supra	supra	PROPN
taxlaw-2867	325	7	note	note	NOUN
taxlaw-2867	325	8	117	117	NUM
taxlaw-2867	325	9	,	,	PUNCT
taxlaw-2867	325	10	at	at	ADP
taxlaw-2867	325	11	544	544	NUM
taxlaw-2867	325	12	;	;	PUNCT
taxlaw-2867	325	13	paul	paul	PROPN
taxlaw-2867	325	14	d.	d.	PROPN
taxlaw-2867	325	15	reese	reese	PROPN
taxlaw-2867	325	16	,	,	PUNCT
taxlaw-2867	325	17	united	united	PROPN
taxlaw-2867	325	18	states	states	PROPN
taxlaw-2867	325	19	tax	tax	PROPN
taxlaw-2867	325	20	treaty	treaty	NOUN
taxlaw-2867	325	21	policy	policy	NOUN
taxlaw-2867	325	22	toward	toward	ADP
taxlaw-2867	325	23	developing	develop	VERB
taxlaw-2867	325	24	countries	country	NOUN
taxlaw-2867	325	25	:	:	PUNCT
taxlaw-2867	325	26	the	the	DET
taxlaw-2867	325	27	china	china	PROPN
taxlaw-2867	325	28	example	example	NOUN
taxlaw-2867	325	29	,	,	PUNCT
taxlaw-2867	325	30	35	35	NUM
taxlaw-2867	325	31	ucla	ucla	PROPN
taxlaw-2867	325	32	l.	l.	PROPN
taxlaw-2867	325	33	rev	rev	PROPN
taxlaw-2867	325	34	.	.	PROPN
taxlaw-2867	325	35	369	369	NUM
taxlaw-2867	325	36	,	,	PUNCT
taxlaw-2867	325	37	386	386	NUM
taxlaw-2867	325	38	,	,	PUNCT
taxlaw-2867	325	39	388	388	NUM
taxlaw-2867	325	40	-	-	SYM
taxlaw-2867	325	41	91	91	NUM
taxlaw-2867	325	42	(	(	PUNCT
taxlaw-2867	325	43	1987	1987	NUM
taxlaw-2867	325	44	)	)	PUNCT
taxlaw-2867	325	45	.	.	PUNCT
taxlaw-2867	326	1	121	121	NUM
taxlaw-2867	326	2	see	see	VERB
taxlaw-2867	326	3	ecker	ecker	PROPN
taxlaw-2867	326	4	&	&	CCONJ
taxlaw-2867	326	5	tang	tang	PROPN
taxlaw-2867	326	6	,	,	PUNCT
taxlaw-2867	326	7	supra	supra	PROPN
taxlaw-2867	326	8	note	note	NOUN
taxlaw-2867	326	9	13	13	NUM
taxlaw-2867	326	10	,	,	PUNCT
taxlaw-2867	326	11	at	at	ADP
taxlaw-2867	326	12	36	36	NUM
taxlaw-2867	326	13	;	;	PUNCT
taxlaw-2867	326	14	hu	hu	PROPN
taxlaw-2867	326	15	&	&	CCONJ
taxlaw-2867	326	16	li	li	PROPN
taxlaw-2867	326	17	,	,	PUNCT
taxlaw-2867	326	18	supra	supra	PROPN
taxlaw-2867	326	19	note	note	PROPN
taxlaw-2867	326	20	119	119	NUM
taxlaw-2867	326	21	,	,	PUNCT
taxlaw-2867	326	22	at	at	ADP
taxlaw-2867	326	23	212	212	NUM
taxlaw-2867	326	24	.	.	PUNCT
taxlaw-2867	326	25	122	122	NUM
taxlaw-2867	326	26	see	see	VERB
taxlaw-2867	326	27	supra	supra	PROPN
taxlaw-2867	326	28	note	note	PROPN
taxlaw-2867	326	29	114	114	NUM
taxlaw-2867	326	30	.	.	PUNCT
taxlaw-2867	326	31	123	123	NUM
taxlaw-2867	326	32	see	see	VERB
taxlaw-2867	326	33	,	,	PUNCT
taxlaw-2867	326	34	e.g.	e.g.	ADV
taxlaw-2867	326	35	,	,	PUNCT
taxlaw-2867	326	36	hu	hu	PROPN
taxlaw-2867	326	37	&	&	CCONJ
taxlaw-2867	326	38	li	li	PROPN
taxlaw-2867	326	39	,	,	PUNCT
taxlaw-2867	326	40	supra	supra	PROPN
taxlaw-2867	326	41	note	note	PROPN
taxlaw-2867	326	42	119	119	NUM
taxlaw-2867	326	43	,	,	PUNCT
taxlaw-2867	326	44	at	at	ADP
taxlaw-2867	326	45	222	222	NUM
taxlaw-2867	326	46	-	-	SYM
taxlaw-2867	326	47	25	25	NUM
taxlaw-2867	326	48	;	;	PUNCT
taxlaw-2867	326	49	xing	xing	PROPN
taxlaw-2867	326	50	,	,	PUNCT
taxlaw-2867	326	51	supra	supra	PROPN
taxlaw-2867	326	52	note	note	PROPN
taxlaw-2867	326	53	78	78	NUM
taxlaw-2867	326	54	;	;	PUNCT
taxlaw-2867	326	55	see	see	VERB
taxlaw-2867	326	56	also	also	ADV
taxlaw-2867	326	57	wang	wang	PROPN
taxlaw-2867	326	58	haijun	haijun	PROPN
taxlaw-2867	326	59	,	,	PUNCT
taxlaw-2867	326	60	zhao	zhao	PROPN
taxlaw-2867	326	61	hongshun	hongshun	PROPN
taxlaw-2867	326	62	,	,	PUNCT
taxlaw-2867	326	63	&	&	CCONJ
taxlaw-2867	326	64	huang	huang	PROPN
taxlaw-2867	326	65	hairong	hairong	PROPN
taxlaw-2867	327	1	[	[	X
taxlaw-2867	327	2	王海军	王海军	PROPN
taxlaw-2867	327	3	,	,	PUNCT
taxlaw-2867	327	4	赵洪顺	赵洪顺	PROPN
taxlaw-2867	327	5	&	&	CCONJ
taxlaw-2867	327	6	黄海荣	黄海荣	PROPN
taxlaw-2867	327	7	]	]	X
taxlaw-2867	327	8	,	,	PUNCT
taxlaw-2867	327	9	tansuo	tansuo	PROPN
taxlaw-2867	327	10	shijian	shijian	PROPN
taxlaw-2867	327	11	takuan	takuan	PROPN
taxlaw-2867	327	12	fan	fan	PROPN
taxlaw-2867	327	13	bishui	bishui	PROPN
taxlaw-2867	327	14	gongzuo	gongzuo	PROPN
taxlaw-2867	327	15	xin	xin	PROPN
taxlaw-2867	327	16	lingyu	lingyu	PROPN
taxlaw-2867	327	17	—	—	PUNCT
taxlaw-2867	327	18	shandong	shandong	PROPN
taxlaw-2867	327	19	sheng	sheng	PROPN
taxlaw-2867	327	20	dishui	dishui	PROPN
taxlaw-2867	327	21	ju	ju	PROPN
taxlaw-2867	327	22	liyong	liyong	PROPN
taxlaw-2867	328	1	shou	shou	PROPN
taxlaw-2867	328	2	kong	kong	PROPN
taxlaw-2867	328	3	waiguo	waiguo	PROPN
taxlaw-2867	328	4	qiye	qiye	PROPN
taxlaw-2867	328	5	fan	fan	PROPN
taxlaw-2867	328	6	bishui	bishui	PROPN
taxlaw-2867	328	7	anli	anli	PROPN
taxlaw-2867	328	8	ceji	ceji	NOUN
taxlaw-2867	329	1	[	[	X
taxlaw-2867	329	2	探索实践拓宽反避税工作新领域	探索实践拓宽反避税工作新领域	VERB
taxlaw-2867	329	3	——	——	PUNCT
taxlaw-2867	329	4	山	山	X
taxlaw-2867	329	5	东省地税局利用受控外国企业反避税案例侧记	东省地税局利用受控外国企业反避税案例侧记	ADV
taxlaw-2867	329	6	]	]	PUNCT
taxlaw-2867	329	7	(	(	PUNCT
taxlaw-2867	329	8	exploring	explore	VERB
taxlaw-2867	329	9	practices	practice	NOUN
taxlaw-2867	329	10	to	to	PART
taxlaw-2867	329	11	broaden	broaden	VERB
taxlaw-2867	329	12	new	new	ADJ
taxlaw-2867	329	13	fields	field	NOUN
taxlaw-2867	329	14	of	of	ADP
taxlaw-2867	329	15	anti	anti	ADJ
taxlaw-2867	329	16	-	-	ADJ
taxlaw-2867	329	17	tax	tax	ADJ
taxlaw-2867	329	18	avoidance	avoidance	NOUN
taxlaw-2867	329	19	—	—	PUNCT
taxlaw-2867	329	20	case	case	NOUN
taxlaw-2867	329	21	study	study	NOUN
taxlaw-2867	329	22	of	of	ADP
taxlaw-2867	329	23	shandong	shandong	PROPN
taxlaw-2867	329	24	provice	provice	PROPN
taxlaw-2867	329	25	local	local	PROPN
taxlaw-2867	329	26	taxation	taxation	PROPN
taxlaw-2867	329	27	bureau	bureau	NOUN
taxlaw-2867	329	28	using	use	VERB
taxlaw-2867	329	29	cfc	cfc	PROPN
taxlaw-2867	329	30	anti	anti	ADJ
taxlaw-2867	329	31	-	-	NOUN
taxlaw-2867	329	32	avoidance	avoidance	NOUN
taxlaw-2867	329	33	)	)	PUNCT
taxlaw-2867	329	34	3	3	NUM
taxlaw-2867	329	35	china	china	PROPN
taxlaw-2867	329	36	tax’n	tax’n	NUM
taxlaw-2867	329	37	19	19	NUM
taxlaw-2867	329	38	(	(	PUNCT
taxlaw-2867	329	39	2015	2015	NUM
taxlaw-2867	329	40	)	)	PUNCT
taxlaw-2867	330	1	[	[	X
taxlaw-2867	330	2	中国税务	中国税务	NOUN
taxlaw-2867	330	3	]	]	PUNCT
taxlaw-2867	330	4	(	(	PUNCT
taxlaw-2867	330	5	discussing	discuss	VERB
taxlaw-2867	330	6	in	in	ADP
taxlaw-2867	330	7	detail	detail	NOUN
taxlaw-2867	330	8	the	the	DET
taxlaw-2867	330	9	first	first	ADJ
taxlaw-2867	330	10	administrative	administrative	ADJ
taxlaw-2867	330	11	case	case	NOUN
taxlaw-2867	330	12	concerning	concern	VERB
taxlaw-2867	330	13	china	china	PROPN
taxlaw-2867	330	14	’s	’s	PART
taxlaw-2867	330	15	cfc	cfc	PROPN
taxlaw-2867	330	16	rules	rule	NOUN
taxlaw-2867	330	17	)	)	PUNCT
taxlaw-2867	330	18	.	.	PUNCT
taxlaw-2867	331	1	124	124	NUM
taxlaw-2867	331	2	hu	hu	PROPN
taxlaw-2867	331	3	&	&	CCONJ
taxlaw-2867	331	4	li	li	PROPN
taxlaw-2867	331	5	,	,	PUNCT
taxlaw-2867	331	6	supra	supra	PROPN
taxlaw-2867	331	7	note	note	PROPN
taxlaw-2867	331	8	119	119	NUM
taxlaw-2867	331	9	,	,	PUNCT
taxlaw-2867	331	10	at	at	ADP
taxlaw-2867	331	11	186	186	NUM
taxlaw-2867	331	12	.	.	PUNCT
taxlaw-2867	332	1	125	125	NUM
taxlaw-2867	332	2	see	see	VERB
taxlaw-2867	332	3	bernhard	bernhard	PROPN
taxlaw-2867	332	4	fohls	fohls	PROPN
taxlaw-2867	332	5	&	&	CCONJ
taxlaw-2867	332	6	weizhen	weizhen	PROPN
taxlaw-2867	332	7	guo	guo	PROPN
taxlaw-2867	332	8	,	,	PUNCT
taxlaw-2867	332	9	capital	capital	NOUN
taxlaw-2867	332	10	gains	gain	NOUN
taxlaw-2867	332	11	(	(	PUNCT
taxlaw-2867	332	12	article	article	NOUN
taxlaw-2867	332	13	13	13	NUM
taxlaw-2867	332	14	oecd	oecd	PROPN
taxlaw-2867	332	15	model	model	NOUN
taxlaw-2867	332	16	)	)	PUNCT
taxlaw-2867	332	17	,	,	PUNCT
taxlaw-2867	332	18	in	in	ADP
taxlaw-2867	332	19	europe	europe	PROPN
taxlaw-2867	332	20	-	-	PUNCT
taxlaw-2867	332	21	china	china	PROPN
taxlaw-2867	332	22	tax	tax	NOUN
taxlaw-2867	332	23	treaties	treaty	NOUN
taxlaw-2867	332	24	,	,	PUNCT
taxlaw-2867	332	25	supra	supra	PROPN
taxlaw-2867	332	26	note	note	NOUN
taxlaw-2867	332	27	13	13	NUM
taxlaw-2867	332	28	,	,	PUNCT
taxlaw-2867	332	29	at	at	ADP
taxlaw-2867	332	30	141	141	NUM
taxlaw-2867	332	31	-	-	SYM
taxlaw-2867	332	32	42	42	NUM
taxlaw-2867	332	33	.	.	PUNCT
taxlaw-2867	333	1	126	126	NUM
taxlaw-2867	333	2	jinyan	jinyan	PROPN
taxlaw-2867	333	3	li	li	PROPN
taxlaw-2867	333	4	,	,	PUNCT
taxlaw-2867	333	5	the	the	DET
taxlaw-2867	333	6	great	great	ADJ
taxlaw-2867	333	7	fiscal	fiscal	ADJ
taxlaw-2867	333	8	wall	wall	NOUN
taxlaw-2867	333	9	of	of	ADP
taxlaw-2867	333	10	china	china	PROPN
taxlaw-2867	333	11	:	:	PUNCT
taxlaw-2867	333	12	tax	tax	NOUN
taxlaw-2867	333	13	treaties	treaty	NOUN
taxlaw-2867	333	14	and	and	CCONJ
taxlaw-2867	333	15	their	their	PRON
taxlaw-2867	333	16	role	role	NOUN
taxlaw-2867	333	17	in	in	ADP
taxlaw-2867	333	18	defining	define	VERB
taxlaw-2867	333	19	and	and	CCONJ
taxlaw-2867	333	20	defending	defend	VERB
taxlaw-2867	333	21	china	china	PROPN
taxlaw-2867	333	22	’s	’s	PART
taxlaw-2867	333	23	tax	tax	NOUN
taxlaw-2867	333	24	base	base	NOUN
taxlaw-2867	333	25	.	.	PUNCT
taxlaw-2867	334	1	66	66	NUM
taxlaw-2867	334	2	bull	bull	NOUN
taxlaw-2867	334	3	.	.	PUNCT
taxlaw-2867	335	1	int’l	int’l	PRON
taxlaw-2867	335	2	tax’n	tax’n	NUM
taxlaw-2867	335	3	452	452	NUM
taxlaw-2867	335	4	(	(	PUNCT
taxlaw-2867	335	5	2012	2012	NUM
taxlaw-2867	335	6	)	)	PUNCT
taxlaw-2867	335	7	;	;	PUNCT
taxlaw-2867	335	8	see	see	VERB
taxlaw-2867	335	9	also	also	ADV
taxlaw-2867	335	10	from	from	ADP
taxlaw-2867	335	11	supporting	support	VERB
taxlaw-2867	335	12	“	"	PUNCT
taxlaw-2867	335	13	attracting	attract	VERB
taxlaw-2867	335	14	in	in	ADP
taxlaw-2867	335	15	”	"	PUNCT
taxlaw-2867	335	16	to	to	ADP
taxlaw-2867	335	17	helping	help	VERB
taxlaw-2867	335	18	“	"	PUNCT
taxlaw-2867	335	19	going	go	VERB
taxlaw-2867	335	20	out	out	ADV
taxlaw-2867	335	21	,	,	PUNCT
taxlaw-2867	335	22	”	"	PUNCT
taxlaw-2867	335	23	supra	supra	NOUN
taxlaw-2867	335	24	note	note	NOUN
taxlaw-2867	335	25	116	116	NUM
taxlaw-2867	335	26	,	,	PUNCT
taxlaw-2867	335	27	at	at	ADP
taxlaw-2867	335	28	9	9	NUM
taxlaw-2867	335	29	(	(	PUNCT
taxlaw-2867	335	30	noting	note	VERB
taxlaw-2867	335	31	that	that	SCONJ
taxlaw-2867	335	32	in	in	ADP
taxlaw-2867	335	33	recent	recent	ADJ
taxlaw-2867	335	34	tax	tax	NOUN
taxlaw-2867	335	35	treaty	treaty	NOUN
taxlaw-2867	335	36	negotiations	negotiation	NOUN
taxlaw-2867	335	37	china	china	PROPN
taxlaw-2867	335	38	has	have	AUX
taxlaw-2867	335	39	sought	seek	VERB
taxlaw-2867	335	40	to	to	PART
taxlaw-2867	335	41	increase	increase	VERB
taxlaw-2867	335	42	the	the	DET
taxlaw-2867	335	43	time	time	NOUN
taxlaw-2867	335	44	required	require	VERB
taxlaw-2867	335	45	for	for	ADP
taxlaw-2867	335	46	construction	construction	NOUN
taxlaw-2867	335	47	and	and	CCONJ
taxlaw-2867	335	48	assembly	assembly	NOUN
taxlaw-2867	335	49	projects	project	NOUN
taxlaw-2867	335	50	to	to	PART
taxlaw-2867	335	51	qualify	qualify	VERB
taxlaw-2867	335	52	for	for	ADP
taxlaw-2867	335	53	permanent	permanent	ADJ
taxlaw-2867	335	54	establishment	establishment	NOUN
taxlaw-2867	335	55	status	status	NOUN
taxlaw-2867	335	56	,	,	PUNCT
taxlaw-2867	335	57	in	in	ADP
taxlaw-2867	335	58	order	order	NOUN
taxlaw-2867	335	59	to	to	PART
taxlaw-2867	335	60	benefit	benefit	VERB
taxlaw-2867	335	61	chinese	chinese	ADJ
taxlaw-2867	335	62	companies	company	NOUN
taxlaw-2867	335	63	engaged	engage	VERB
taxlaw-2867	335	64	in	in	ADP
taxlaw-2867	335	65	construction	construction	NOUN
taxlaw-2867	335	66	projects	project	NOUN
taxlaw-2867	335	67	abroad	abroad	ADV
taxlaw-2867	335	68	)	)	PUNCT
taxlaw-2867	335	69	.	.	PUNCT
taxlaw-2867	336	1	127	127	NUM
taxlaw-2867	336	2	see	see	VERB
taxlaw-2867	336	3	hu	hu	PROPN
taxlaw-2867	336	4	&	&	CCONJ
taxlaw-2867	336	5	li	li	PROPN
taxlaw-2867	336	6	,	,	PUNCT
taxlaw-2867	336	7	supra	supra	PROPN
taxlaw-2867	336	8	note	note	PROPN
taxlaw-2867	336	9	119	119	NUM
taxlaw-2867	336	10	,	,	PUNCT
taxlaw-2867	336	11	at	at	ADP
taxlaw-2867	336	12	208	208	NUM
taxlaw-2867	336	13	,	,	PUNCT
taxlaw-2867	336	14	213	213	NUM
taxlaw-2867	336	15	.	.	NOUN
taxlaw-2867	336	16	128	128	NUM
taxlaw-2867	336	17	see	see	VERB
taxlaw-2867	336	18	christian	christian	PROPN
taxlaw-2867	336	19	massoner	massoner	NOUN
taxlaw-2867	336	20	,	,	PUNCT
taxlaw-2867	336	21	miao	miao	PROPN
taxlaw-2867	336	22	liu	liu	PROPN
taxlaw-2867	336	23	,	,	PUNCT
taxlaw-2867	336	24	&	&	CCONJ
taxlaw-2867	336	25	huifang	huifang	PROPN
taxlaw-2867	336	26	yang	yang	PROPN
taxlaw-2867	336	27	,	,	PUNCT
taxlaw-2867	336	28	in	in	ADP
taxlaw-2867	336	29	europe	europe	PROPN
taxlaw-2867	336	30	-	-	PUNCT
taxlaw-2867	336	31	china	china	PROPN
taxlaw-2867	336	32	tax	tax	NOUN
taxlaw-2867	336	33	treaties	treaty	NOUN
taxlaw-2867	336	34	,	,	PUNCT
taxlaw-2867	336	35	supra	supra	PROPN
taxlaw-2867	336	36	note	note	NOUN
taxlaw-2867	336	37	13	13	NUM
taxlaw-2867	336	38	,	,	PUNCT
taxlaw-2867	336	39	at	at	ADP
taxlaw-2867	336	40	235	235	NUM
taxlaw-2867	336	41	.	.	PUNCT
taxlaw-2867	336	42	94	94	NUM
taxlaw-2867	337	1	[	[	X
taxlaw-2867	337	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	337	3	columbia	columbia	PROPN
taxlaw-2867	337	4	journal	journal	PROPN
taxlaw-2867	337	5	of	of	ADP
taxlaw-2867	337	6	tax	tax	NOUN
taxlaw-2867	337	7	law	law	NOUN
taxlaw-2867	337	8	oecd	oecd	PROPN
taxlaw-2867	337	9	’s	’s	PART
taxlaw-2867	337	10	initiative	initiative	NOUN
taxlaw-2867	337	11	on	on	ADP
taxlaw-2867	337	12	harmful	harmful	ADJ
taxlaw-2867	337	13	tax	tax	NOUN
taxlaw-2867	337	14	practices	practice	NOUN
taxlaw-2867	337	15	.	.	PUNCT
taxlaw-2867	338	1	for	for	ADP
taxlaw-2867	338	2	instance	instance	NOUN
taxlaw-2867	338	3	,	,	PUNCT
taxlaw-2867	338	4	china	china	PROPN
taxlaw-2867	338	5	’s	’s	PART
taxlaw-2867	338	6	resistance	resistance	NOUN
taxlaw-2867	338	7	to	to	ADP
taxlaw-2867	338	8	the	the	DET
taxlaw-2867	338	9	inclusion	inclusion	NOUN
taxlaw-2867	338	10	of	of	ADP
taxlaw-2867	338	11	hong	hong	PROPN
taxlaw-2867	338	12	kong	kong	PROPN
taxlaw-2867	338	13	and	and	CCONJ
taxlaw-2867	338	14	macau	macau	PROPN
taxlaw-2867	338	15	in	in	ADP
taxlaw-2867	338	16	a	a	DET
taxlaw-2867	338	17	2009	2009	NUM
taxlaw-2867	338	18	list	list	NOUN
taxlaw-2867	338	19	of	of	ADP
taxlaw-2867	338	20	tax	tax	NOUN
taxlaw-2867	338	21	havens	haven	NOUN
taxlaw-2867	338	22	prepared	prepare	VERB
taxlaw-2867	338	23	by	by	ADP
taxlaw-2867	338	24	the	the	DET
taxlaw-2867	338	25	oecd	oecd	PROPN
taxlaw-2867	338	26	made	make	VERB
taxlaw-2867	338	27	international	international	ADJ
taxlaw-2867	338	28	news	news	NOUN
taxlaw-2867	338	29	.	.	PUNCT
taxlaw-2867	339	1	reports	report	NOUN
taxlaw-2867	339	2	indicated	indicate	VERB
taxlaw-2867	339	3	that	that	SCONJ
taxlaw-2867	339	4	at	at	ADP
taxlaw-2867	339	5	the	the	DET
taxlaw-2867	339	6	g-20	g-20	NOUN
taxlaw-2867	339	7	summit	summit	NOUN
taxlaw-2867	339	8	,	,	PUNCT
taxlaw-2867	339	9	the	the	DET
taxlaw-2867	339	10	president	president	NOUN
taxlaw-2867	339	11	of	of	ADP
taxlaw-2867	339	12	china	china	PROPN
taxlaw-2867	339	13	wrangled	wrangle	VERB
taxlaw-2867	339	14	with	with	ADP
taxlaw-2867	339	15	the	the	DET
taxlaw-2867	339	16	presidents	president	NOUN
taxlaw-2867	339	17	of	of	ADP
taxlaw-2867	339	18	france	france	PROPN
taxlaw-2867	339	19	and	and	CCONJ
taxlaw-2867	339	20	germany	germany	PROPN
taxlaw-2867	339	21	over	over	ADP
taxlaw-2867	339	22	the	the	DET
taxlaw-2867	339	23	listing	listing	NOUN
taxlaw-2867	339	24	of	of	ADP
taxlaw-2867	339	25	these	these	DET
taxlaw-2867	339	26	regions	region	NOUN
taxlaw-2867	339	27	and	and	CCONJ
taxlaw-2867	339	28	the	the	DET
taxlaw-2867	339	29	fact	fact	NOUN
taxlaw-2867	339	30	the	the	DET
taxlaw-2867	339	31	listing	listing	NOUN
taxlaw-2867	339	32	was	be	AUX
taxlaw-2867	339	33	controlled	control	VERB
taxlaw-2867	339	34	by	by	ADP
taxlaw-2867	339	35	the	the	DET
taxlaw-2867	339	36	oecd	oecd	PROPN
taxlaw-2867	339	37	rather	rather	ADV
taxlaw-2867	339	38	than	than	ADP
taxlaw-2867	339	39	an	an	DET
taxlaw-2867	339	40	organization	organization	NOUN
taxlaw-2867	339	41	including	include	VERB
taxlaw-2867	339	42	chinese	chinese	ADJ
taxlaw-2867	339	43	representation.129	representation.129	PROPN
taxlaw-2867	339	44	president	president	PROPN
taxlaw-2867	339	45	obama	obama	PROPN
taxlaw-2867	339	46	mediated	mediate	VERB
taxlaw-2867	339	47	a	a	DET
taxlaw-2867	339	48	compromise	compromise	NOUN
taxlaw-2867	339	49	whereby	whereby	SCONJ
taxlaw-2867	339	50	hong	hong	PROPN
taxlaw-2867	339	51	kong	kong	PROPN
taxlaw-2867	339	52	and	and	CCONJ
taxlaw-2867	339	53	macau	macau	PROPN
taxlaw-2867	339	54	were	be	AUX
taxlaw-2867	339	55	“	"	PUNCT
taxlaw-2867	339	56	relegated	relegate	VERB
taxlaw-2867	339	57	to	to	ADP
taxlaw-2867	339	58	a	a	DET
taxlaw-2867	339	59	footnote	footnote	NOUN
taxlaw-2867	339	60	.	.	PUNCT
taxlaw-2867	339	61	”130	”130	PROPN
taxlaw-2867	340	1	the	the	DET
taxlaw-2867	340	2	relationship	relationship	NOUN
taxlaw-2867	340	3	between	between	ADP
taxlaw-2867	340	4	china	china	PROPN
taxlaw-2867	340	5	and	and	CCONJ
taxlaw-2867	340	6	the	the	DET
taxlaw-2867	340	7	oecd	oecd	PROPN
taxlaw-2867	340	8	appears	appear	VERB
taxlaw-2867	340	9	to	to	PART
taxlaw-2867	340	10	have	have	AUX
taxlaw-2867	340	11	improved	improve	VERB
taxlaw-2867	340	12	under	under	ADP
taxlaw-2867	340	13	the	the	DET
taxlaw-2867	340	14	beps	bep	NOUN
taxlaw-2867	340	15	project	project	NOUN
taxlaw-2867	340	16	,	,	PUNCT
taxlaw-2867	340	17	as	as	SCONJ
taxlaw-2867	340	18	all	all	DET
taxlaw-2867	340	19	g-20	g-20	NOUN
taxlaw-2867	340	20	members	member	NOUN
taxlaw-2867	340	21	were	be	AUX
taxlaw-2867	340	22	reportedly	reportedly	ADV
taxlaw-2867	340	23	“	"	PUNCT
taxlaw-2867	340	24	playing	play	VERB
taxlaw-2867	340	25	a	a	DET
taxlaw-2867	340	26	full	full	ADJ
taxlaw-2867	340	27	part	part	NOUN
taxlaw-2867	340	28	in	in	ADP
taxlaw-2867	340	29	setting	set	VERB
taxlaw-2867	340	30	the	the	DET
taxlaw-2867	340	31	agenda	agenda	NOUN
taxlaw-2867	340	32	,	,	PUNCT
taxlaw-2867	340	33	in	in	ADP
taxlaw-2867	340	34	the	the	DET
taxlaw-2867	340	35	discussions	discussion	NOUN
taxlaw-2867	340	36	and	and	CCONJ
taxlaw-2867	340	37	the	the	DET
taxlaw-2867	340	38	decision	decision	NOUN
taxlaw-2867	340	39	-	-	PUNCT
taxlaw-2867	340	40	making	make	VERB
taxlaw-2867	340	41	process	process	NOUN
taxlaw-2867	340	42	.	.	PUNCT
taxlaw-2867	340	43	”	"	PUNCT
taxlaw-2867	341	1	131	131	NUM
taxlaw-2867	341	2	for	for	ADP
taxlaw-2867	341	3	instance	instance	NOUN
taxlaw-2867	341	4	,	,	PUNCT
taxlaw-2867	341	5	approximately	approximately	ADV
taxlaw-2867	341	6	50	50	NUM
taxlaw-2867	341	7	chinese	chinese	ADJ
taxlaw-2867	341	8	tax	tax	NOUN
taxlaw-2867	341	9	officials	official	NOUN
taxlaw-2867	341	10	participated	participate	VERB
taxlaw-2867	341	11	in	in	ADP
taxlaw-2867	341	12	the	the	DET
taxlaw-2867	341	13	project	project	NOUN
taxlaw-2867	341	14	and	and	CCONJ
taxlaw-2867	341	15	submitted	submit	VERB
taxlaw-2867	341	16	over	over	ADP
taxlaw-2867	341	17	1,000	1,000	NUM
taxlaw-2867	341	18	comments	comment	NOUN
taxlaw-2867	341	19	or	or	CCONJ
taxlaw-2867	341	20	suggestions	suggestion	NOUN
taxlaw-2867	341	21	on	on	ADP
taxlaw-2867	341	22	china	china	PROPN
taxlaw-2867	341	23	’s	’s	PART
taxlaw-2867	341	24	behalf.132	behalf.132	PROPN
taxlaw-2867	341	25	china	china	PROPN
taxlaw-2867	341	26	has	have	AUX
taxlaw-2867	341	27	also	also	ADV
taxlaw-2867	341	28	been	be	AUX
taxlaw-2867	341	29	reforming	reform	VERB
taxlaw-2867	341	30	domestic	domestic	ADJ
taxlaw-2867	341	31	regulations	regulation	NOUN
taxlaw-2867	341	32	to	to	PART
taxlaw-2867	341	33	bring	bring	VERB
taxlaw-2867	341	34	them	they	PRON
taxlaw-2867	341	35	into	into	ADP
taxlaw-2867	341	36	line	line	NOUN
taxlaw-2867	341	37	with	with	ADP
taxlaw-2867	341	38	the	the	DET
taxlaw-2867	341	39	beps	bep	NOUN
taxlaw-2867	341	40	actions	action	NOUN
taxlaw-2867	341	41	plans.133	plans.133	VERB
taxlaw-2867	341	42	in	in	ADP
taxlaw-2867	341	43	short	short	ADJ
taxlaw-2867	341	44	,	,	PUNCT
taxlaw-2867	341	45	recent	recent	ADJ
taxlaw-2867	341	46	developments	development	NOUN
taxlaw-2867	341	47	suggest	suggest	VERB
taxlaw-2867	341	48	that	that	SCONJ
taxlaw-2867	341	49	chinese	chinese	ADJ
taxlaw-2867	341	50	tax	tax	NOUN
taxlaw-2867	341	51	officials	official	NOUN
taxlaw-2867	341	52	believe	believe	VERB
taxlaw-2867	341	53	that	that	SCONJ
taxlaw-2867	341	54	the	the	DET
taxlaw-2867	341	55	country	country	NOUN
taxlaw-2867	341	56	’s	’s	PART
taxlaw-2867	341	57	international	international	ADJ
taxlaw-2867	341	58	tax	tax	NOUN
taxlaw-2867	341	59	policy	policy	NOUN
taxlaw-2867	341	60	should	should	AUX
taxlaw-2867	341	61	better	well	ADV
taxlaw-2867	341	62	reflect	reflect	VERB
taxlaw-2867	341	63	its	its	PRON
taxlaw-2867	341	64	new	new	ADJ
taxlaw-2867	341	65	status	status	NOUN
taxlaw-2867	341	66	as	as	ADP
taxlaw-2867	341	67	a	a	DET
taxlaw-2867	341	68	capital	capital	NOUN
taxlaw-2867	341	69	exporter	exporter	NOUN
taxlaw-2867	341	70	and	and	CCONJ
taxlaw-2867	341	71	that	that	SCONJ
taxlaw-2867	341	72	china	china	PROPN
taxlaw-2867	341	73	should	should	AUX
taxlaw-2867	341	74	take	take	VERB
taxlaw-2867	341	75	a	a	DET
taxlaw-2867	341	76	leading	lead	VERB
taxlaw-2867	341	77	role	role	NOUN
taxlaw-2867	341	78	in	in	ADP
taxlaw-2867	341	79	multilateral	multilateral	ADJ
taxlaw-2867	341	80	tax	tax	NOUN
taxlaw-2867	341	81	diplomacy	diplomacy	NOUN
taxlaw-2867	341	82	—	—	PUNCT
taxlaw-2867	341	83	both	both	CCONJ
taxlaw-2867	341	84	notable	notable	ADJ
taxlaw-2867	341	85	departures	departure	NOUN
taxlaw-2867	341	86	from	from	ADP
taxlaw-2867	341	87	prior	prior	ADJ
taxlaw-2867	341	88	practice	practice	NOUN
taxlaw-2867	341	89	.	.	PUNCT
taxlaw-2867	342	1	however	however	ADV
taxlaw-2867	342	2	,	,	PUNCT
taxlaw-2867	342	3	with	with	ADP
taxlaw-2867	342	4	chinese	chinese	ADJ
taxlaw-2867	342	5	international	international	ADJ
taxlaw-2867	342	6	tax	tax	NOUN
taxlaw-2867	342	7	policy	policy	NOUN
taxlaw-2867	342	8	at	at	ADP
taxlaw-2867	342	9	a	a	DET
taxlaw-2867	342	10	turning	turning	NOUN
taxlaw-2867	342	11	point	point	NOUN
taxlaw-2867	342	12	,	,	PUNCT
taxlaw-2867	342	13	existing	exist	VERB
taxlaw-2867	342	14	legal	legal	ADJ
taxlaw-2867	342	15	scholarship	scholarship	NOUN
taxlaw-2867	342	16	provides	provide	VERB
taxlaw-2867	342	17	limited	limited	ADJ
taxlaw-2867	342	18	insight	insight	NOUN
taxlaw-2867	342	19	into	into	ADP
taxlaw-2867	342	20	what	what	PRON
taxlaw-2867	342	21	chinese	chinese	ADJ
taxlaw-2867	342	22	international	international	ADJ
taxlaw-2867	342	23	tax	tax	NOUN
taxlaw-2867	342	24	policy	policy	NOUN
taxlaw-2867	342	25	will	will	AUX
taxlaw-2867	342	26	look	look	VERB
taxlaw-2867	342	27	like	like	ADP
taxlaw-2867	342	28	going	go	VERB
taxlaw-2867	342	29	forward	forward	ADV
taxlaw-2867	342	30	.	.	PUNCT
taxlaw-2867	343	1	officials	official	NOUN
taxlaw-2867	343	2	at	at	ADP
taxlaw-2867	343	3	sat	sit	VERB
taxlaw-2867	343	4	see	see	VERB
taxlaw-2867	343	5	an	an	DET
taxlaw-2867	343	6	opportunity	opportunity	NOUN
taxlaw-2867	343	7	for	for	SCONJ
taxlaw-2867	343	8	china	china	PROPN
taxlaw-2867	343	9	to	to	PART
taxlaw-2867	343	10	shape	shape	VERB
taxlaw-2867	343	11	international	international	ADJ
taxlaw-2867	343	12	rules	rule	NOUN
taxlaw-2867	343	13	and	and	CCONJ
taxlaw-2867	343	14	develop	develop	VERB
taxlaw-2867	343	15	a	a	DET
taxlaw-2867	343	16	“	"	PUNCT
taxlaw-2867	343	17	new	new	ADJ
taxlaw-2867	343	18	international	international	ADJ
taxlaw-2867	343	19	tax	tax	NOUN
taxlaw-2867	343	20	system	system	NOUN
taxlaw-2867	343	21	with	with	ADP
taxlaw-2867	343	22	chinese	chinese	ADJ
taxlaw-2867	343	23	characteristics	characteristic	NOUN
taxlaw-2867	343	24	.	.	PUNCT
taxlaw-2867	343	25	”134	”134	PUNCT
taxlaw-2867	343	26	neither	neither	CCONJ
taxlaw-2867	343	27	english	english	PROPN
taxlaw-2867	343	28	nor	nor	CCONJ
taxlaw-2867	343	29	chinese	chinese	ADJ
taxlaw-2867	343	30	-	-	PUNCT
taxlaw-2867	343	31	language	language	NOUN
taxlaw-2867	343	32	129	129	NUM
taxlaw-2867	343	33	see	see	VERB
taxlaw-2867	343	34	eccleston	eccleston	PROPN
taxlaw-2867	343	35	&	&	CCONJ
taxlaw-2867	343	36	smith	smith	PROPN
taxlaw-2867	343	37	,	,	PUNCT
taxlaw-2867	343	38	supra	supra	PROPN
taxlaw-2867	343	39	note	note	PROPN
taxlaw-2867	343	40	66	66	NUM
taxlaw-2867	343	41	,	,	PUNCT
taxlaw-2867	343	42	at	at	ADP
taxlaw-2867	343	43	190	190	NUM
taxlaw-2867	343	44	;	;	PUNCT
taxlaw-2867	343	45	william	william	PROPN
taxlaw-2867	343	46	vlcek	vlcek	PROPN
taxlaw-2867	343	47	,	,	PUNCT
taxlaw-2867	343	48	byways	byway	NOUN
taxlaw-2867	343	49	and	and	CCONJ
taxlaw-2867	343	50	highways	highway	NOUN
taxlaw-2867	343	51	of	of	ADP
taxlaw-2867	343	52	direct	direct	ADJ
taxlaw-2867	343	53	investment	investment	NOUN
taxlaw-2867	343	54	:	:	PUNCT
taxlaw-2867	343	55	china	china	PROPN
taxlaw-2867	343	56	and	and	CCONJ
taxlaw-2867	343	57	the	the	DET
taxlaw-2867	343	58	offshore	offshore	ADJ
taxlaw-2867	343	59	world	world	NOUN
taxlaw-2867	343	60	,	,	PUNCT
taxlaw-2867	343	61	39	39	NUM
taxlaw-2867	343	62	j.	j.	PROPN
taxlaw-2867	343	63	current	current	PROPN
taxlaw-2867	343	64	chinese	chinese	PROPN
taxlaw-2867	343	65	aff	aff	PROPN
taxlaw-2867	343	66	.	.	PROPN
taxlaw-2867	343	67	,	,	PUNCT
taxlaw-2867	343	68	111	111	NUM
taxlaw-2867	343	69	,	,	PUNCT
taxlaw-2867	343	70	134	134	NUM
taxlaw-2867	343	71	(	(	PUNCT
taxlaw-2867	343	72	2010	2010	NUM
taxlaw-2867	343	73	)	)	PUNCT
taxlaw-2867	343	74	.	.	PUNCT
taxlaw-2867	344	1	130	130	NUM
taxlaw-2867	344	2	see	see	VERB
taxlaw-2867	344	3	meinzer	meinzer	NOUN
taxlaw-2867	344	4	,	,	PUNCT
taxlaw-2867	344	5	supra	supra	PROPN
taxlaw-2867	344	6	note	note	PROPN
taxlaw-2867	344	7	63	63	NUM
taxlaw-2867	344	8	,	,	PUNCT
taxlaw-2867	344	9	at	at	ADP
taxlaw-2867	344	10	267	267	NUM
taxlaw-2867	344	11	.	.	PUNCT
taxlaw-2867	345	1	131	131	NUM
taxlaw-2867	345	2	lee	lee	PROPN
taxlaw-2867	345	3	corrick	corrick	PROPN
taxlaw-2867	345	4	,	,	PUNCT
taxlaw-2867	345	5	the	the	DET
taxlaw-2867	345	6	taxation	taxation	NOUN
taxlaw-2867	345	7	of	of	ADP
taxlaw-2867	345	8	multinational	multinational	ADJ
taxlaw-2867	345	9	enterprises	enterprise	NOUN
taxlaw-2867	345	10	,	,	PUNCT
taxlaw-2867	345	11	in	in	ADP
taxlaw-2867	345	12	global	global	ADJ
taxlaw-2867	345	13	tax	tax	NOUN
taxlaw-2867	345	14	fairness	fairness	NOUN
taxlaw-2867	345	15	,	,	PUNCT
taxlaw-2867	345	16	supra	supra	PROPN
taxlaw-2867	345	17	note	note	NOUN
taxlaw-2867	345	18	64	64	NUM
taxlaw-2867	345	19	,	,	PUNCT
taxlaw-2867	345	20	at	at	ADP
taxlaw-2867	345	21	183	183	NUM
taxlaw-2867	345	22	.	.	PUNCT
taxlaw-2867	346	1	some	some	DET
taxlaw-2867	346	2	chinese	chinese	ADJ
taxlaw-2867	346	3	scholars	scholar	NOUN
taxlaw-2867	346	4	however	however	ADV
taxlaw-2867	346	5	have	have	AUX
taxlaw-2867	346	6	criticized	criticize	VERB
taxlaw-2867	346	7	the	the	DET
taxlaw-2867	346	8	project	project	NOUN
taxlaw-2867	346	9	,	,	PUNCT
taxlaw-2867	346	10	suggesting	suggest	VERB
taxlaw-2867	346	11	that	that	SCONJ
taxlaw-2867	346	12	it	it	PRON
taxlaw-2867	346	13	is	be	AUX
taxlaw-2867	346	14	difficult	difficult	ADJ
taxlaw-2867	346	15	for	for	SCONJ
taxlaw-2867	346	16	non	non	ADJ
taxlaw-2867	346	17	-	-	ADJ
taxlaw-2867	346	18	oecd	oecd	ADJ
taxlaw-2867	346	19	members	member	NOUN
taxlaw-2867	346	20	to	to	PART
taxlaw-2867	346	21	contribute	contribute	VERB
taxlaw-2867	346	22	equally	equally	ADV
taxlaw-2867	346	23	and	and	CCONJ
taxlaw-2867	346	24	that	that	SCONJ
taxlaw-2867	346	25	the	the	DET
taxlaw-2867	346	26	oecd	oecd	PROPN
taxlaw-2867	346	27	countries	country	NOUN
taxlaw-2867	346	28	are	be	AUX
taxlaw-2867	346	29	using	use	VERB
taxlaw-2867	346	30	the	the	DET
taxlaw-2867	346	31	project	project	NOUN
taxlaw-2867	346	32	to	to	PART
taxlaw-2867	346	33	make	make	VERB
taxlaw-2867	346	34	international	international	ADJ
taxlaw-2867	346	35	rules	rule	NOUN
taxlaw-2867	346	36	to	to	PART
taxlaw-2867	346	37	reflect	reflect	VERB
taxlaw-2867	346	38	their	their	PRON
taxlaw-2867	346	39	own	own	ADJ
taxlaw-2867	346	40	interests	interest	NOUN
taxlaw-2867	346	41	.	.	PUNCT
taxlaw-2867	347	1	see	see	VERB
taxlaw-2867	347	2	,	,	PUNCT
taxlaw-2867	347	3	e.g.	e.g.	ADV
taxlaw-2867	347	4	,	,	PUNCT
taxlaw-2867	347	5	zhang	zhang	PROPN
taxlaw-2867	347	6	zeping	zeping	PROPN
taxlaw-2867	348	1	[	[	X
taxlaw-2867	348	2	张泽平	张泽平	NOUN
taxlaw-2867	348	3	]	]	PUNCT
taxlaw-2867	348	4	,	,	PUNCT
taxlaw-2867	348	5	beps	bep	VERB
taxlaw-2867	348	6	xingdong	xingdong	PROPN
taxlaw-2867	348	7	jihua	jihua	PROPN
taxlaw-2867	348	8	dui	dui	PROPN
taxlaw-2867	348	9	woguo	woguo	PROPN
taxlaw-2867	348	10	guonei	guonei	PROPN
taxlaw-2867	348	11	shuishou	shuishou	PROPN
taxlaw-2867	348	12	lifa	lifa	PROPN
taxlaw-2867	348	13	de	de	PROPN
taxlaw-2867	348	14	yingxiang	yingxiang	PROPN
taxlaw-2867	349	1	ji	ji	PROPN
taxlaw-2867	349	2	yingdui	yingdui	PROPN
taxlaw-2867	350	1	[	[	X
taxlaw-2867	350	2	beps	bep	VERB
taxlaw-2867	350	3	行动计划对我国国内税收立法的影响及应对	行动计划对我国国内税收立法的影响及应对	NOUN
taxlaw-2867	350	4	]	]	PUNCT
taxlaw-2867	350	5	(	(	PUNCT
taxlaw-2867	350	6	impacts	impact	NOUN
taxlaw-2867	350	7	of	of	ADP
taxlaw-2867	350	8	the	the	DET
taxlaw-2867	350	9	beps	bep	NOUN
taxlaw-2867	350	10	action	action	NOUN
taxlaw-2867	350	11	plan	plan	NOUN
taxlaw-2867	350	12	on	on	ADP
taxlaw-2867	350	13	chinese	chinese	ADJ
taxlaw-2867	350	14	domestic	domestic	ADJ
taxlaw-2867	350	15	tax	tax	NOUN
taxlaw-2867	350	16	legislation	legislation	NOUN
taxlaw-2867	350	17	and	and	CCONJ
taxlaw-2867	350	18	responses	response	NOUN
taxlaw-2867	350	19	]	]	PUNCT
taxlaw-2867	350	20	,	,	PUNCT
taxlaw-2867	350	21	6	6	NUM
taxlaw-2867	350	22	int’l	int’l	NUM
taxlaw-2867	350	23	tax’n	tax’n	NOUN
taxlaw-2867	350	24	in	in	ADP
taxlaw-2867	350	25	china	china	PROPN
taxlaw-2867	350	26	28	28	NUM
taxlaw-2867	350	27	(	(	PUNCT
taxlaw-2867	350	28	2015	2015	NUM
taxlaw-2867	350	29	)	)	PUNCT
taxlaw-2867	351	1	[	[	X
taxlaw-2867	351	2	国际税收	国际税收	X
taxlaw-2867	351	3	]	]	X
taxlaw-2867	351	4	.	.	PUNCT
taxlaw-2867	352	1	132	132	NUM
taxlaw-2867	352	2	see	see	VERB
taxlaw-2867	352	3	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
taxlaw-2867	352	4	china	china	PROPN
taxlaw-2867	352	5	,	,	PUNCT
taxlaw-2867	352	6	asia	asia	PROPN
taxlaw-2867	352	7	pac	pac	PROPN
taxlaw-2867	352	8	.	.	PUNCT
taxlaw-2867	352	9	tax	tax	PROPN
taxlaw-2867	352	10	notes	note	NOUN
taxlaw-2867	352	11	16	16	NUM
taxlaw-2867	352	12	(	(	PUNCT
taxlaw-2867	352	13	2016	2016	NUM
taxlaw-2867	352	14	)	)	PUNCT
taxlaw-2867	352	15	,	,	PUNCT
taxlaw-2867	352	16	https://www.pwccn.com/en/aptn/aptn2016-cn.pdf	https://www.pwccn.com/en/aptn/aptn2016-cn.pdf	X
taxlaw-2867	352	17	[	[	X
taxlaw-2867	352	18	https://perma.cc/jd3n-kazl	https://perma.cc/jd3n-kazl	PROPN
taxlaw-2867	352	19	]	]	PUNCT
taxlaw-2867	352	20	.	.	PUNCT
taxlaw-2867	353	1	133	133	NUM
taxlaw-2867	353	2	see	see	VERB
taxlaw-2867	353	3	,	,	PUNCT
taxlaw-2867	353	4	e.g.	e.g.	ADV
taxlaw-2867	353	5	,	,	PUNCT
taxlaw-2867	353	6	daniel	daniel	PROPN
taxlaw-2867	353	7	ho	ho	PROPN
taxlaw-2867	353	8	,	,	PUNCT
taxlaw-2867	353	9	the	the	DET
taxlaw-2867	353	10	development	development	NOUN
taxlaw-2867	353	11	of	of	ADP
taxlaw-2867	353	12	china	china	PROPN
taxlaw-2867	353	13	tax	tax	NOUN
taxlaw-2867	353	14	measures	measure	NOUN
taxlaw-2867	353	15	for	for	ADP
taxlaw-2867	353	16	cross	cross	ADJ
taxlaw-2867	353	17	-	-	ADJ
taxlaw-2867	353	18	border	border	ADJ
taxlaw-2867	353	19	intra	intra	ADJ
taxlaw-2867	353	20	-	-	ADJ
taxlaw-2867	353	21	group	group	NOUN
taxlaw-2867	353	22	payments	payment	NOUN
taxlaw-2867	353	23	in	in	ADP
taxlaw-2867	353	24	the	the	DET
taxlaw-2867	353	25	beps	beps	ADJ
taxlaw-2867	353	26	era	era	NOUN
taxlaw-2867	353	27	,	,	PUNCT
taxlaw-2867	353	28	41	41	NUM
taxlaw-2867	353	29	int'l	int'l	NOUN
taxlaw-2867	353	30	tax	tax	NOUN
taxlaw-2867	353	31	j.	j.	PROPN
taxlaw-2867	353	32	47	47	NUM
taxlaw-2867	353	33	(	(	PUNCT
taxlaw-2867	353	34	2015	2015	NUM
taxlaw-2867	353	35	)	)	PUNCT
taxlaw-2867	353	36	.	.	PUNCT
taxlaw-2867	354	1	134	134	NUM
taxlaw-2867	354	2	state	state	NOUN
taxlaw-2867	354	3	admin	admin	ADJ
taxlaw-2867	354	4	.	.	PUNCT
taxlaw-2867	355	1	of	of	ADP
taxlaw-2867	355	2	tax’n	tax’n	NOUN
taxlaw-2867	355	3	[	[	X
taxlaw-2867	355	4	国家税务总局	国家税务总局	NOUN
taxlaw-2867	355	5	]	]	PUNCT
taxlaw-2867	355	6	,	,	PUNCT
taxlaw-2867	355	7	shendu	shendu	NOUN
taxlaw-2867	355	8	canyu	canyu	NOUN
taxlaw-2867	355	9	guoji	guoji	PROPN
taxlaw-2867	355	10	shuishou	shuishou	PROPN
taxlaw-2867	355	11	gaige	gaige	PROPN
taxlaw-2867	355	12	shuxie	shuxie	PROPN
taxlaw-2867	355	13	daguo	daguo	PROPN
taxlaw-2867	355	14	shuiwu	shuiwu	PROPN
taxlaw-2867	355	15	zeren	zeren	PROPN
taxlaw-2867	355	16	dandang	dandang	PROPN
taxlaw-2867	356	1	[	[	X
taxlaw-2867	356	2	深度参与国际税收改革书写大国税务责任担当	深度参与国际税收改革书写大国税务责任担当	NOUN
taxlaw-2867	356	3	]	]	X
taxlaw-2867	356	4	(	(	PUNCT
taxlaw-2867	356	5	deep	deep	ADJ
taxlaw-2867	356	6	participation	participation	NOUN
taxlaw-2867	356	7	in	in	ADP
taxlaw-2867	356	8	drafting	draft	VERB
taxlaw-2867	356	9	international	international	ADJ
taxlaw-2867	356	10	tax	tax	NOUN
taxlaw-2867	356	11	reforms	reform	NOUN
taxlaw-2867	356	12	assuming	assume	VERB
taxlaw-2867	356	13	the	the	DET
taxlaw-2867	356	14	tax	tax	NOUN
taxlaw-2867	356	15	responsibilities	responsibility	NOUN
taxlaw-2867	356	16	of	of	ADP
taxlaw-2867	356	17	a	a	DET
taxlaw-2867	356	18	great	great	ADJ
taxlaw-2867	356	19	power	power	NOUN
taxlaw-2867	356	20	)	)	PUNCT
taxlaw-2867	356	21	,	,	PUNCT
taxlaw-2867	356	22	(	(	PUNCT
taxlaw-2867	356	23	2017	2017	NUM
taxlaw-2867	356	24	)	)	PUNCT
taxlaw-2867	356	25	,	,	PUNCT
taxlaw-2867	356	26	http://www.chinatax.gov.cn/n810219/n810724/c2853451/content.html	http://www.chinatax.gov.cn/n810219/n810724/c2853451/content.html	PROPN
taxlaw-2867	356	27	[	[	AUX
taxlaw-2867	356	28	https://perma.cc/pf3d-3u4	https://perma.cc/pf3d-3u4	VERB
taxlaw-2867	356	29	g	g	NOUN
taxlaw-2867	356	30	]	]	PUNCT
taxlaw-2867	356	31	;	;	PUNCT
taxlaw-2867	356	32	see	see	VERB
taxlaw-2867	356	33	also	also	ADV
taxlaw-2867	356	34	chen	chen	PROPN
taxlaw-2867	356	35	youxiang	youxiang	PROPN
taxlaw-2867	356	36	&	&	CCONJ
taxlaw-2867	356	37	dong	dong	PROPN
taxlaw-2867	356	38	qiang	qiang	PROPN
taxlaw-2867	357	1	[	[	X
taxlaw-2867	357	2	陈有湘	陈有湘	PROPN
taxlaw-2867	357	3	&	&	CCONJ
taxlaw-2867	357	4	董强	董强	PROPN
taxlaw-2867	357	5	]	]	PROPN
taxlaw-2867	357	6	,	,	PUNCT
taxlaw-2867	357	7	guojian	guojian	ADJ
taxlaw-2867	357	8	“	"	PUNCT
taxlaw-2867	357	9	yidai	yidai	PROPN
taxlaw-2867	357	10	yilu	yilu	NOUN
taxlaw-2867	357	11	”	"	PUNCT
taxlaw-2867	357	12	zhanlüe	zhanlüe	PROPN
taxlaw-2867	357	13	xia	xia	PROPN
taxlaw-2867	357	14	de	de	PROPN
taxlaw-2867	357	15	guoji	guoji	PROPN
taxlaw-2867	357	16	shuishou	shuishou	PROPN
taxlaw-2867	357	17	fengxian	fengxian	PROPN
taxlaw-2867	357	18	yingdui	yingdui	PROPN
taxlaw-2867	357	19	jizhi	jizhi	PROPN
taxlaw-2867	357	20	[	[	X
taxlaw-2867	357	21	构建“一带一路”战略下的国际税收风险应对机制	构建“一带一路”战略下的国际税收风险应对机制	X
taxlaw-2867	357	22	]	]	X
taxlaw-2867	357	23	(	(	PUNCT
taxlaw-2867	357	24	establishing	establish	VERB
taxlaw-2867	357	25	an	an	DET
taxlaw-2867	357	26	international	international	ADJ
taxlaw-2867	357	27	tax	tax	NOUN
taxlaw-2867	357	28	risk	risk	NOUN
taxlaw-2867	357	29	response	response	NOUN
taxlaw-2867	357	30	mechanism	mechanism	NOUN
taxlaw-2867	357	31	under	under	ADP
taxlaw-2867	357	32	the	the	DET
taxlaw-2867	357	33	one	one	NUM
taxlaw-2867	357	34	belt	belt	NOUN
taxlaw-2867	357	35	one	one	NUM
taxlaw-2867	357	36	road	road	NOUN
taxlaw-2867	357	37	strategy	strategy	NOUN
taxlaw-2867	357	38	)	)	PUNCT
taxlaw-2867	357	39	,	,	PUNCT
taxlaw-2867	357	40	6	6	NUM
taxlaw-2867	357	41	tax’n	tax’n	NUM
taxlaw-2867	357	42	econ	econ	NOUN
taxlaw-2867	357	43	.	.	PUNCT
taxlaw-2867	358	1	j.	j.	PROPN
taxlaw-2867	358	2	49	49	NUM
taxlaw-2867	358	3	(	(	PUNCT
taxlaw-2867	358	4	2015	2015	NUM
taxlaw-2867	358	5	)	)	PUNCT
taxlaw-2867	358	6	(	(	PUNCT
taxlaw-2867	358	7	税收经济研究	税收经济研究	NOUN
taxlaw-2867	358	8	)	)	PUNCT
taxlaw-2867	358	9	(	(	PUNCT
taxlaw-2867	358	10	arguing	argue	VERB
taxlaw-2867	358	11	that	that	SCONJ
taxlaw-2867	358	12	china	china	PROPN
taxlaw-2867	358	13	should	should	AUX
taxlaw-2867	358	14	take	take	VERB
taxlaw-2867	358	15	advantage	advantage	NOUN
taxlaw-2867	358	16	of	of	ADP
taxlaw-2867	358	17	a	a	DET
taxlaw-2867	358	18	period	period	NOUN
taxlaw-2867	358	19	of	of	ADP
taxlaw-2867	358	20	strategic	strategic	ADJ
taxlaw-2867	358	21	opportunity	opportunity	NOUN
taxlaw-2867	358	22	to	to	ADP
taxlaw-2867	358	23	becoming	become	VERB
taxlaw-2867	358	24	a	a	DET
taxlaw-2867	358	25	leader	leader	NOUN
taxlaw-2867	358	26	in	in	ADP
taxlaw-2867	358	27	reconstructing	reconstruct	VERB
taxlaw-2867	358	28	international	international	ADJ
taxlaw-2867	358	29	tax	tax	NOUN
taxlaw-2867	358	30	rules	rule	NOUN
taxlaw-2867	358	31	)	)	PUNCT
taxlaw-2867	358	32	;	;	PUNCT
taxlaw-2867	358	33	wan	wan	PROPN
taxlaw-2867	358	34	jing	jing	PROPN
taxlaw-2867	359	1	[	[	X
taxlaw-2867	359	2	万静	万静	X
taxlaw-2867	359	3	]	]	X
taxlaw-2867	359	4	,	,	PUNCT
taxlaw-2867	359	5	g20	g20	PROPN
taxlaw-2867	359	6	yige	yige	PROPN
taxlaw-2867	359	7	dui	dui	PROPN
taxlaw-2867	359	8	zhongguo	zhongguo	PROPN
taxlaw-2867	359	9	yiweizhe	yiweizhe	PROPN
taxlaw-2867	359	10	shuxie	shuxie	PROPN
taxlaw-2867	359	11	guoji	guoji	NOUN
taxlaw-2867	359	12	shuishou	shuishou	PROPN
taxlaw-2867	359	13	xin	xin	PROPN
taxlaw-2867	359	14	guize	guize	VERB
taxlaw-2867	359	15	de	de	PROPN
taxlaw-2867	359	16	jiyu	jiyu	PROPN
taxlaw-2867	359	17	[	[	X
taxlaw-2867	359	18	g20	g20	PROPN
taxlaw-2867	359	19	,	,	PUNCT
taxlaw-2867	359	20	一个对	一个对	NOUN
taxlaw-2867	359	21	中国意味着书写国际税收新规则的机遇	中国意味着书写国际税收新规则的机遇	NOUN
taxlaw-2867	359	22	]	]	PUNCT
taxlaw-2867	359	23	(	(	PUNCT
taxlaw-2867	359	24	g20	g20	NOUN
taxlaw-2867	359	25	,	,	PUNCT
taxlaw-2867	359	26	a	a	DET
taxlaw-2867	359	27	meaningful	meaningful	ADJ
taxlaw-2867	359	28	opportunity	opportunity	NOUN
taxlaw-2867	359	29	for	for	SCONJ
taxlaw-2867	359	30	china	china	PROPN
taxlaw-2867	359	31	to	to	PART
taxlaw-2867	359	32	write	write	VERB
taxlaw-2867	359	33	new	new	ADJ
taxlaw-2867	359	34	rules	rule	NOUN
taxlaw-2867	359	35	for	for	ADP
taxlaw-2867	359	36	international	international	ADJ
taxlaw-2867	359	37	taxation	taxation	NOUN
taxlaw-2867	359	38	)	)	PUNCT
taxlaw-2867	359	39	,	,	PUNCT
taxlaw-2867	360	1	legal	legal	ADJ
taxlaw-2867	360	2	daily	daily	NOUN
taxlaw-2867	360	3	[	[	X
taxlaw-2867	360	4	法制日报	法制日报	NOUN
taxlaw-2867	360	5	]	]	X
taxlaw-2867	360	6	,	,	PUNCT
taxlaw-2867	360	7	sept	sept	PROPN
taxlaw-2867	360	8	.	.	PROPN
taxlaw-2867	360	9	5	5	NUM
taxlaw-2867	360	10	,	,	PUNCT
taxlaw-2867	360	11	2016	2016	NUM
taxlaw-2867	360	12	(	(	PUNCT
taxlaw-2867	360	13	noting	note	VERB
taxlaw-2867	360	14	the	the	DET
taxlaw-2867	360	15	opportunity	opportunity	NOUN
taxlaw-2867	360	16	for	for	SCONJ
taxlaw-2867	360	17	china	china	PROPN
taxlaw-2867	360	18	to	to	PART
taxlaw-2867	360	19	rewrite	rewrite	VERB
taxlaw-2867	360	20	international	international	ADJ
taxlaw-2867	360	21	tax	tax	NOUN
taxlaw-2867	360	22	rules	rule	NOUN
taxlaw-2867	360	23	)	)	PUNCT
taxlaw-2867	360	24	.	.	PUNCT
taxlaw-2867	361	1	https://www.pwccn.com/en/aptn/aptn-2016-cn.pdf	https://www.pwccn.com/en/aptn/aptn-2016-cn.pdf	PROPN
taxlaw-2867	361	2	https://www.pwccn.com/en/aptn/aptn-2016-cn.pdf	https://www.pwccn.com/en/aptn/aptn-2016-cn.pdf	X
taxlaw-2867	361	3	http://www.chinatax.gov.cn/n810219/n810724/c2853451/content.html	http://www.chinatax.gov.cn/n810219/n810724/c2853451/content.html	PROPN
taxlaw-2867	361	4	2018	2018	NUM
taxlaw-2867	361	5	]	]	PUNCT
taxlaw-2867	361	6	95	95	NUM
taxlaw-2867	361	7	chinese	chinese	ADJ
taxlaw-2867	361	8	state	state	NOUN
taxlaw-2867	361	9	capitalism	capitalism	NOUN
taxlaw-2867	361	10	and	and	CCONJ
taxlaw-2867	361	11	the	the	DET
taxlaw-2867	361	12	international	international	ADJ
taxlaw-2867	361	13	tax	tax	NOUN
taxlaw-2867	361	14	regime	regime	NOUN
taxlaw-2867	361	15	scholarship	scholarship	NOUN
taxlaw-2867	361	16	has	have	AUX
taxlaw-2867	361	17	yet	yet	ADV
taxlaw-2867	361	18	identified	identify	VERB
taxlaw-2867	361	19	the	the	DET
taxlaw-2867	361	20	potential	potential	ADJ
taxlaw-2867	361	21	distinguishing	distinguish	VERB
taxlaw-2867	361	22	characteristics	characteristic	NOUN
taxlaw-2867	361	23	of	of	ADP
taxlaw-2867	361	24	such	such	DET
taxlaw-2867	361	25	a	a	DET
taxlaw-2867	361	26	system.135	system.135	NOUN
taxlaw-2867	361	27	in	in	ADP
taxlaw-2867	361	28	fact	fact	NOUN
taxlaw-2867	361	29	,	,	PUNCT
taxlaw-2867	361	30	much	much	ADJ
taxlaw-2867	361	31	of	of	ADP
taxlaw-2867	361	32	recent	recent	ADJ
taxlaw-2867	361	33	chinese	chinese	ADJ
taxlaw-2867	361	34	international	international	ADJ
taxlaw-2867	361	35	tax	tax	NOUN
taxlaw-2867	361	36	scholarship	scholarship	NOUN
taxlaw-2867	361	37	has	have	AUX
taxlaw-2867	361	38	focused	focus	VERB
taxlaw-2867	361	39	on	on	ADP
taxlaw-2867	361	40	administrative	administrative	ADJ
taxlaw-2867	361	41	difficulties	difficulty	NOUN
taxlaw-2867	361	42	and	and	CCONJ
taxlaw-2867	361	43	horizontal	horizontal	ADJ
taxlaw-2867	361	44	inequalities	inequality	NOUN
taxlaw-2867	361	45	caused	cause	VERB
taxlaw-2867	361	46	by	by	ADP
taxlaw-2867	361	47	the	the	DET
taxlaw-2867	361	48	foreign	foreign	ADJ
taxlaw-2867	361	49	tax	tax	NOUN
taxlaw-2867	361	50	credits	credit	NOUN
taxlaw-2867	361	51	limitations	limitation	NOUN
taxlaw-2867	361	52	imposed	impose	VERB
taxlaw-2867	361	53	in	in	ADP
taxlaw-2867	361	54	sat	sit	VERB
taxlaw-2867	361	55	’s	’s	PART
taxlaw-2867	361	56	initial	initial	ADJ
taxlaw-2867	361	57	2009	2009	NUM
taxlaw-2867	361	58	regulations	regulation	NOUN
taxlaw-2867	361	59	.	.	PUNCT
taxlaw-2867	362	1	scholars	scholar	NOUN
taxlaw-2867	362	2	and	and	CCONJ
taxlaw-2867	362	3	practitioners	practitioner	NOUN
taxlaw-2867	362	4	have	have	AUX
taxlaw-2867	362	5	criticized	criticize	VERB
taxlaw-2867	362	6	the	the	DET
taxlaw-2867	362	7	application	application	NOUN
taxlaw-2867	362	8	of	of	ADP
taxlaw-2867	362	9	a	a	DET
taxlaw-2867	362	10	country	country	NOUN
taxlaw-2867	362	11	-	-	PUNCT
taxlaw-2867	362	12	by	by	ADP
taxlaw-2867	362	13	-	-	PUNCT
taxlaw-2867	362	14	country	country	NOUN
taxlaw-2867	362	15	limitation	limitation	NOUN
taxlaw-2867	362	16	as	as	ADV
taxlaw-2867	362	17	well	well	ADV
taxlaw-2867	362	18	as	as	ADP
taxlaw-2867	362	19	limitations	limitation	NOUN
taxlaw-2867	362	20	on	on	ADP
taxlaw-2867	362	21	indirect	indirect	ADJ
taxlaw-2867	362	22	foreign	foreign	ADJ
taxlaw-2867	362	23	tax	tax	NOUN
taxlaw-2867	362	24	credits	credit	NOUN
taxlaw-2867	362	25	for	for	ADP
taxlaw-2867	362	26	subsidiaries	subsidiary	NOUN
taxlaw-2867	362	27	below	below	ADP
taxlaw-2867	362	28	the	the	DET
taxlaw-2867	362	29	third	third	ADJ
taxlaw-2867	362	30	tier	tier	NOUN
taxlaw-2867	362	31	,	,	PUNCT
taxlaw-2867	362	32	arguing	argue	VERB
taxlaw-2867	362	33	such	such	ADJ
taxlaw-2867	362	34	limitations	limitation	NOUN
taxlaw-2867	362	35	place	place	VERB
taxlaw-2867	362	36	undue	undue	ADJ
taxlaw-2867	362	37	burdens	burden	NOUN
taxlaw-2867	362	38	on	on	ADP
taxlaw-2867	362	39	chinese	chinese	ADJ
taxlaw-2867	362	40	multinationals	multinational	NOUN
taxlaw-2867	362	41	with	with	ADP
taxlaw-2867	362	42	complex	complex	ADJ
taxlaw-2867	362	43	corporate	corporate	ADJ
taxlaw-2867	362	44	structures.136	structures.136	NOUN
taxlaw-2867	362	45	in	in	ADP
taxlaw-2867	362	46	late	late	ADJ
taxlaw-2867	362	47	2017	2017	NUM
taxlaw-2867	362	48	sat	sit	VERB
taxlaw-2867	362	49	finally	finally	ADV
taxlaw-2867	362	50	addressed	address	VERB
taxlaw-2867	362	51	these	these	DET
taxlaw-2867	362	52	criticisms	criticism	NOUN
taxlaw-2867	362	53	,	,	PUNCT
taxlaw-2867	362	54	allowing	allow	VERB
taxlaw-2867	362	55	corporations	corporation	NOUN
taxlaw-2867	362	56	to	to	PART
taxlaw-2867	362	57	choose	choose	VERB
taxlaw-2867	362	58	to	to	PART
taxlaw-2867	362	59	use	use	VERB
taxlaw-2867	362	60	an	an	DET
taxlaw-2867	362	61	aggregate	aggregate	ADJ
taxlaw-2867	362	62	limitation	limitation	NOUN
taxlaw-2867	362	63	and	and	CCONJ
taxlaw-2867	362	64	to	to	PART
taxlaw-2867	362	65	claim	claim	VERB
taxlaw-2867	362	66	indirect	indirect	ADJ
taxlaw-2867	362	67	foreign	foreign	ADJ
taxlaw-2867	362	68	tax	tax	NOUN
taxlaw-2867	362	69	credits	credit	NOUN
taxlaw-2867	362	70	for	for	ADP
taxlaw-2867	362	71	additional	additional	ADJ
taxlaw-2867	362	72	tiers	tier	NOUN
taxlaw-2867	362	73	of	of	ADP
taxlaw-2867	362	74	subsidiaries.137	subsidiaries.137	NOUN
taxlaw-2867	362	75	other	other	ADJ
taxlaw-2867	362	76	potential	potential	ADJ
taxlaw-2867	362	77	reforms	reform	NOUN
taxlaw-2867	362	78	anticipated	anticipate	VERB
taxlaw-2867	362	79	by	by	ADP
taxlaw-2867	362	80	scholars	scholar	NOUN
taxlaw-2867	362	81	and	and	CCONJ
taxlaw-2867	362	82	practitioners	practitioner	NOUN
taxlaw-2867	362	83	are	be	AUX
taxlaw-2867	362	84	further	further	ADJ
taxlaw-2867	362	85	regulations	regulation	NOUN
taxlaw-2867	362	86	regarding	regard	VERB
taxlaw-2867	362	87	china	china	PROPN
taxlaw-2867	362	88	’s	’s	PART
taxlaw-2867	362	89	cfc	cfc	PROPN
taxlaw-2867	362	90	rules	rule	VERB
taxlaw-2867	362	91	138	138	NUM
taxlaw-2867	362	92	and	and	CCONJ
taxlaw-2867	362	93	additional	additional	ADJ
taxlaw-2867	362	94	information	information	NOUN
taxlaw-2867	362	95	exchange	exchange	NOUN
taxlaw-2867	362	96	agreements	agreement	NOUN
taxlaw-2867	362	97	with	with	ADP
taxlaw-2867	362	98	tax	tax	NOUN
taxlaw-2867	362	99	havens.139	havens.139	NOUN
taxlaw-2867	362	100	in	in	ADP
taxlaw-2867	362	101	light	light	NOUN
taxlaw-2867	362	102	of	of	ADP
taxlaw-2867	362	103	recent	recent	ADJ
taxlaw-2867	362	104	u.s	u.s	PROPN
taxlaw-2867	362	105	.	.	PROPN
taxlaw-2867	362	106	tax	tax	NOUN
taxlaw-2867	362	107	reform	reform	NOUN
taxlaw-2867	362	108	efforts	effort	NOUN
taxlaw-2867	362	109	,	,	PUNCT
taxlaw-2867	362	110	some	some	DET
taxlaw-2867	362	111	scholars	scholar	NOUN
taxlaw-2867	362	112	have	have	AUX
taxlaw-2867	362	113	also	also	ADV
taxlaw-2867	362	114	argued	argue	VERB
taxlaw-2867	362	115	that	that	SCONJ
taxlaw-2867	362	116	china	china	PROPN
taxlaw-2867	362	117	should	should	AUX
taxlaw-2867	362	118	consider	consider	VERB
taxlaw-2867	362	119	lowering	lower	VERB
taxlaw-2867	362	120	its	its	PRON
taxlaw-2867	362	121	enterprise	enterprise	NOUN
taxlaw-2867	362	122	tax	tax	NOUN
taxlaw-2867	362	123	rate140	rate140	PROPN
taxlaw-2867	362	124	and	and	CCONJ
taxlaw-2867	362	125	gradually	gradually	ADV
taxlaw-2867	362	126	replacing	replace	VERB
taxlaw-2867	362	127	its	its	PRON
taxlaw-2867	362	128	135	135	NUM
taxlaw-2867	362	129	see	see	NOUN
taxlaw-2867	362	130	deng	deng	PROPN
taxlaw-2867	362	131	liping	liping	PROPN
taxlaw-2867	363	1	[	[	X
taxlaw-2867	363	2	邓力平	邓力平	X
taxlaw-2867	363	3	]	]	PUNCT
taxlaw-2867	363	4	,	,	PUNCT
taxlaw-2867	363	5	cong	cong	NOUN
taxlaw-2867	363	6	“	"	PUNCT
taxlaw-2867	363	7	xianshi	xianshi	PROPN
taxlaw-2867	363	8	ban	ban	PROPN
taxlaw-2867	363	9	”	"	PUNCT
taxlaw-2867	363	10	dao	dao	VERB
taxlaw-2867	363	11	“	"	PUNCT
taxlaw-2867	363	12	shengji	shengji	PROPN
taxlaw-2867	363	13	ban	ban	PROPN
taxlaw-2867	363	14	”	"	PUNCT
taxlaw-2867	363	15	goujian	goujian	PROPN
taxlaw-2867	363	16	zhongguo	zhongguo	PROPN
taxlaw-2867	363	17	tese	tese	PROPN
taxlaw-2867	363	18	guoji	guoji	PROPN
taxlaw-2867	363	19	shuishou	shuishou	PROPN
taxlaw-2867	363	20	de	de	ADP
taxlaw-2867	363	21	sikao	sikao	PROPN
taxlaw-2867	364	1	[	[	X
taxlaw-2867	364	2	从“现实版”到“升级版	从“现实版”到“升级版	NOUN
taxlaw-2867	364	3	”	"	PUNCT
taxlaw-2867	364	4	构建中国特色国际税收的思考	构建中国特色国际税收的思考	NOUN
taxlaw-2867	364	5	]	]	PUNCT
taxlaw-2867	364	6	(	(	PUNCT
taxlaw-2867	364	7	from	from	ADP
taxlaw-2867	364	8	“	"	PUNCT
taxlaw-2867	364	9	reality	reality	NOUN
taxlaw-2867	364	10	”	"	PUNCT
taxlaw-2867	364	11	to	to	ADP
taxlaw-2867	364	12	“	"	PUNCT
taxlaw-2867	364	13	improvements	improvement	NOUN
taxlaw-2867	364	14	”	"	PUNCT
taxlaw-2867	364	15	thoughts	thought	NOUN
taxlaw-2867	364	16	on	on	ADP
taxlaw-2867	364	17	constructing	construct	VERB
taxlaw-2867	364	18	international	international	ADJ
taxlaw-2867	364	19	taxation	taxation	NOUN
taxlaw-2867	364	20	with	with	ADP
taxlaw-2867	364	21	chinese	chinese	ADJ
taxlaw-2867	364	22	characteristics	characteristic	NOUN
taxlaw-2867	364	23	)	)	PUNCT
taxlaw-2867	364	24	,	,	PUNCT
taxlaw-2867	364	25	int’l	int’l	PRON
taxlaw-2867	364	26	tax’n	tax’n	NOUN
taxlaw-2867	364	27	in	in	ADP
taxlaw-2867	364	28	china	china	PROPN
taxlaw-2867	364	29	6	6	NUM
taxlaw-2867	364	30	,	,	PUNCT
taxlaw-2867	364	31	9	9	NUM
taxlaw-2867	364	32	(	(	PUNCT
taxlaw-2867	364	33	2014	2014	NUM
taxlaw-2867	364	34	)	)	PUNCT
taxlaw-2867	365	1	[	[	X
taxlaw-2867	365	2	国际税收	国际税收	X
taxlaw-2867	365	3	]	]	X
taxlaw-2867	365	4	(	(	PUNCT
taxlaw-2867	365	5	arguing	argue	VERB
taxlaw-2867	365	6	that	that	SCONJ
taxlaw-2867	365	7	chinese	chinese	ADJ
taxlaw-2867	365	8	scholars	scholar	NOUN
taxlaw-2867	365	9	should	should	AUX
taxlaw-2867	365	10	explore	explore	VERB
taxlaw-2867	365	11	possibilities	possibility	NOUN
taxlaw-2867	365	12	for	for	ADP
taxlaw-2867	365	13	a	a	DET
taxlaw-2867	365	14	chinese	chinese	ADJ
taxlaw-2867	365	15	international	international	ADJ
taxlaw-2867	365	16	taxation	taxation	NOUN
taxlaw-2867	365	17	policy	policy	NOUN
taxlaw-2867	365	18	embodying	embody	VERB
taxlaw-2867	365	19	“	"	PUNCT
taxlaw-2867	365	20	the	the	DET
taxlaw-2867	365	21	strategy	strategy	NOUN
taxlaw-2867	365	22	and	and	CCONJ
taxlaw-2867	365	23	style	style	NOUN
taxlaw-2867	365	24	of	of	ADP
taxlaw-2867	365	25	a	a	DET
taxlaw-2867	365	26	great	great	ADJ
taxlaw-2867	365	27	power	power	NOUN
taxlaw-2867	365	28	”	"	PUNCT
taxlaw-2867	365	29	and	and	CCONJ
taxlaw-2867	365	30	reflecting	reflect	VERB
taxlaw-2867	365	31	china	china	PROPN
taxlaw-2867	365	32	’s	’s	PART
taxlaw-2867	365	33	goal	goal	NOUN
taxlaw-2867	365	34	of	of	ADP
taxlaw-2867	365	35	“	"	PUNCT
taxlaw-2867	365	36	national	national	ADJ
taxlaw-2867	365	37	rejuvenation	rejuvenation	NOUN
taxlaw-2867	365	38	”	"	PUNCT
taxlaw-2867	365	39	)	)	PUNCT
taxlaw-2867	365	40	.	.	PUNCT
taxlaw-2867	366	1	136	136	NUM
taxlaw-2867	366	2	see	see	VERB
taxlaw-2867	366	3	,	,	PUNCT
taxlaw-2867	366	4	e.g.	e.g.	ADV
taxlaw-2867	366	5	,	,	PUNCT
taxlaw-2867	366	6	xie	xie	PROPN
taxlaw-2867	366	7	,	,	PUNCT
taxlaw-2867	366	8	supra	supra	PROPN
taxlaw-2867	366	9	note	note	PROPN
taxlaw-2867	366	10	26	26	NUM
taxlaw-2867	366	11	,	,	PUNCT
taxlaw-2867	366	12	at	at	ADP
taxlaw-2867	366	13	69	69	NUM
taxlaw-2867	366	14	;	;	PUNCT
taxlaw-2867	366	15	chen	chen	PROPN
taxlaw-2867	366	16	youxiang	youxiang	PROPN
taxlaw-2867	366	17	,	,	PUNCT
taxlaw-2867	366	18	supra	supra	PROPN
taxlaw-2867	366	19	note	note	PROPN
taxlaw-2867	366	20	134	134	NUM
taxlaw-2867	366	21	;	;	PUNCT
taxlaw-2867	366	22	wang	wang	PROPN
taxlaw-2867	366	23	jincheng	jincheng	PROPN
taxlaw-2867	366	24	&	&	CCONJ
taxlaw-2867	366	25	sun	sun	PROPN
taxlaw-2867	366	26	yahua	yahua	PROPN
taxlaw-2867	367	1	[	[	X
taxlaw-2867	367	2	王金城	王金城	PROPN
taxlaw-2867	367	3	&	&	CCONJ
taxlaw-2867	367	4	孙亚华	孙亚华	ADP
taxlaw-2867	367	5	]	]	PUNCT
taxlaw-2867	367	6	,	,	PUNCT
taxlaw-2867	367	7	wanshan	wanshan	PROPN
taxlaw-2867	367	8	shuishou	shuishou	PROPN
taxlaw-2867	367	9	dimian	dimian	PROPN
taxlaw-2867	367	10	zhidu	zhidu	PROPN
taxlaw-2867	367	11	cuijin	cuijin	PROPN
taxlaw-2867	367	12	qiye	qiye	PROPN
taxlaw-2867	367	13	duiwai	duiwai	PROPN
taxlaw-2867	368	1	touzi	touzi	PROPN
taxlaw-2867	369	1	[	[	X
taxlaw-2867	369	2	完善税收抵免制度促进企业对外投资	完善税收抵免制度促进企业对外投资	VERB
taxlaw-2867	369	3	]	]	X
taxlaw-2867	369	4	(	(	PUNCT
taxlaw-2867	369	5	perfecting	perfect	VERB
taxlaw-2867	369	6	the	the	DET
taxlaw-2867	369	7	tax	tax	NOUN
taxlaw-2867	369	8	credit	credit	NOUN
taxlaw-2867	369	9	system	system	NOUN
taxlaw-2867	369	10	to	to	PART
taxlaw-2867	369	11	promote	promote	VERB
taxlaw-2867	369	12	enterprise	enterprise	NOUN
taxlaw-2867	369	13	foreign	foreign	ADJ
taxlaw-2867	369	14	investment	investment	NOUN
taxlaw-2867	369	15	)	)	PUNCT
taxlaw-2867	369	16	,	,	PUNCT
taxlaw-2867	369	17	7	7	NUM
taxlaw-2867	369	18	int’l	int’l	NUM
taxlaw-2867	369	19	tax’n	tax’n	NOUN
taxlaw-2867	369	20	in	in	ADP
taxlaw-2867	369	21	china	china	PROPN
taxlaw-2867	369	22	(	(	PUNCT
taxlaw-2867	369	23	2011	2011	NUM
taxlaw-2867	369	24	)	)	PUNCT
taxlaw-2867	370	1	[	[	X
taxlaw-2867	370	2	涉外	涉外	ADP
taxlaw-2867	370	3	税务	税务	ADV
taxlaw-2867	370	4	]	]	PUNCT
taxlaw-2867	370	5	;	;	PUNCT
taxlaw-2867	370	6	zhang	zhang	PROPN
taxlaw-2867	370	7	yunhua	yunhua	PROPN
taxlaw-2867	370	8	&	&	CCONJ
taxlaw-2867	370	9	ren	ren	PROPN
taxlaw-2867	370	10	yanhe	yanhe	VERB
taxlaw-2867	371	1	[	[	X
taxlaw-2867	371	2	张云华	张云华	NOUN
taxlaw-2867	371	3	&	&	CCONJ
taxlaw-2867	371	4	任言和	任言和	NOUN
taxlaw-2867	371	5	]	]	PUNCT
taxlaw-2867	371	6	,	,	PUNCT
taxlaw-2867	371	7	wanshan	wanshan	PROPN
taxlaw-2867	371	8	shuishou	shuishou	PROPN
taxlaw-2867	371	9	di	di	PROPN
taxlaw-2867	371	10	mian	mian	PROPN
taxlaw-2867	371	11	zhidu	zhidu	PROPN
taxlaw-2867	371	12	zhu	zhu	PROPN
taxlaw-2867	371	13	tui	tui	PROPN
taxlaw-2867	371	14	qiye	qiye	PROPN
taxlaw-2867	371	15	“	"	PUNCT
taxlaw-2867	371	16	zou	zou	PROPN
taxlaw-2867	371	17	chuqu	chuqu	PROPN
taxlaw-2867	371	18	”	"	PUNCT
taxlaw-2867	372	1	[	[	X
taxlaw-2867	372	2	完善税收抵免制度助推企业“走出去	完善税收抵免制度助推企业“走出去	X
taxlaw-2867	372	3	]	]	PUNCT
taxlaw-2867	372	4	(	(	PUNCT
taxlaw-2867	372	5	improving	improve	VERB
taxlaw-2867	372	6	tax	tax	NOUN
taxlaw-2867	372	7	credit	credit	NOUN
taxlaw-2867	372	8	system	system	NOUN
taxlaw-2867	372	9	and	and	CCONJ
taxlaw-2867	372	10	promoting	promote	VERB
taxlaw-2867	372	11	enterprises	enterprise	NOUN
taxlaw-2867	372	12	“	"	PUNCT
taxlaw-2867	372	13	goingout	goingout	NOUN
taxlaw-2867	372	14	”	"	PUNCT
taxlaw-2867	372	15	)	)	PUNCT
taxlaw-2867	372	16	,	,	PUNCT
taxlaw-2867	372	17	6	6	NUM
taxlaw-2867	372	18	int’l	int’l	NUM
taxlaw-2867	372	19	tax’n	tax’n	NOUN
taxlaw-2867	372	20	in	in	ADP
taxlaw-2867	372	21	china	china	PROPN
taxlaw-2867	372	22	72	72	NUM
taxlaw-2867	372	23	(	(	PUNCT
taxlaw-2867	372	24	2015	2015	NUM
taxlaw-2867	372	25	)	)	PUNCT
taxlaw-2867	373	1	[	[	X
taxlaw-2867	373	2	国际税收	国际税收	X
taxlaw-2867	373	3	]	]	X
taxlaw-2867	373	4	.	.	PUNCT
taxlaw-2867	374	1	for	for	ADP
taxlaw-2867	374	2	an	an	DET
taxlaw-2867	374	3	overview	overview	NOUN
taxlaw-2867	374	4	of	of	ADP
taxlaw-2867	374	5	similar	similar	ADJ
taxlaw-2867	374	6	debates	debate	NOUN
taxlaw-2867	374	7	in	in	ADP
taxlaw-2867	374	8	the	the	DET
taxlaw-2867	374	9	united	united	PROPN
taxlaw-2867	374	10	states	states	PROPN
taxlaw-2867	374	11	over	over	ADP
taxlaw-2867	374	12	the	the	DET
taxlaw-2867	374	13	appropriate	appropriate	ADJ
taxlaw-2867	374	14	mechanism	mechanism	NOUN
taxlaw-2867	374	15	for	for	ADP
taxlaw-2867	374	16	limiting	limit	VERB
taxlaw-2867	374	17	the	the	DET
taxlaw-2867	374	18	foreign	foreign	ADJ
taxlaw-2867	374	19	tax	tax	NOUN
taxlaw-2867	374	20	credit	credit	NOUN
taxlaw-2867	374	21	under	under	ADP
taxlaw-2867	374	22	i.r.c	i.r.c	NOUN
taxlaw-2867	374	23	§	§	NOUN
taxlaw-2867	374	24	904(d	904(d	NOUN
taxlaw-2867	374	25	)	)	PUNCT
taxlaw-2867	374	26	,	,	PUNCT
taxlaw-2867	374	27	see	see	VERB
taxlaw-2867	374	28	,	,	PUNCT
taxlaw-2867	374	29	e.g.	e.g.	ADV
taxlaw-2867	374	30	,	,	PUNCT
taxlaw-2867	374	31	robert	robert	PROPN
taxlaw-2867	374	32	j.	j.	PROPN
taxlaw-2867	374	33	peroni	peroni	PROPN
taxlaw-2867	374	34	,	,	PUNCT
taxlaw-2867	374	35	a	a	DET
taxlaw-2867	374	36	hitchhiker	hitchhiker	NOUN
taxlaw-2867	374	37	's	's	PART
taxlaw-2867	374	38	guide	guide	NOUN
taxlaw-2867	374	39	to	to	ADP
taxlaw-2867	374	40	reform	reform	NOUN
taxlaw-2867	374	41	of	of	ADP
taxlaw-2867	374	42	the	the	DET
taxlaw-2867	374	43	foreign	foreign	ADJ
taxlaw-2867	374	44	tax	tax	NOUN
taxlaw-2867	374	45	credit	credit	NOUN
taxlaw-2867	374	46	limitation	limitation	NOUN
taxlaw-2867	374	47	,	,	PUNCT
taxlaw-2867	374	48	56	56	NUM
taxlaw-2867	374	49	smu	smu	PROPN
taxlaw-2867	374	50	l.	l.	PROPN
taxlaw-2867	374	51	rev	rev	PROPN
taxlaw-2867	374	52	.	.	PROPN
taxlaw-2867	374	53	391	391	NUM
taxlaw-2867	374	54	(	(	PUNCT
taxlaw-2867	374	55	2003	2003	NUM
taxlaw-2867	374	56	)	)	PUNCT
taxlaw-2867	374	57	.	.	PUNCT
taxlaw-2867	375	1	137	137	NUM
taxlaw-2867	375	2	wanshan	wanshan	NOUN
taxlaw-2867	375	3	qiye	qiye	PROPN
taxlaw-2867	375	4	jingwai	jingwai	PROPN
taxlaw-2867	375	5	suodeshui	suodeshui	PROPN
taxlaw-2867	375	6	shou	shou	PROPN
taxlaw-2867	375	7	di	di	PROPN
taxlaw-2867	375	8	mian	mian	PROPN
taxlaw-2867	375	9	zhengce	zhengce	PROPN
taxlaw-2867	375	10	wenti	wenti	PROPN
taxlaw-2867	375	11	de	de	PROPN
taxlaw-2867	375	12	tongzhi	tongzhi	PROPN
taxlaw-2867	375	13	[	[	X
taxlaw-2867	375	14	完善企业境外所得税收抵免	完善企业境外所得税收抵免	NOUN
taxlaw-2867	375	15	政策问题的通知	政策问题的通知	NOUN
taxlaw-2867	375	16	]	]	X
taxlaw-2867	375	17	(	(	PUNCT
taxlaw-2867	375	18	circular	circular	ADJ
taxlaw-2867	375	19	on	on	ADP
taxlaw-2867	375	20	perfecting	perfect	VERB
taxlaw-2867	375	21	the	the	DET
taxlaw-2867	375	22	policy	policy	NOUN
taxlaw-2867	375	23	on	on	ADP
taxlaw-2867	375	24	tax	tax	NOUN
taxlaw-2867	375	25	revenue	revenue	NOUN
taxlaw-2867	375	26	from	from	ADP
taxlaw-2867	375	27	overseas	overseas	ADJ
taxlaw-2867	375	28	income	income	NOUN
taxlaw-2867	375	29	of	of	ADP
taxlaw-2867	375	30	enterprises	enterprise	NOUN
taxlaw-2867	375	31	)	)	PUNCT
taxlaw-2867	375	32	(	(	PUNCT
taxlaw-2867	375	33	promulgated	promulgate	VERB
taxlaw-2867	375	34	by	by	ADP
taxlaw-2867	375	35	the	the	DET
taxlaw-2867	375	36	ministry	ministry	PROPN
taxlaw-2867	375	37	of	of	ADP
taxlaw-2867	375	38	finance	finance	PROPN
taxlaw-2867	375	39	and	and	CCONJ
taxlaw-2867	375	40	taxation	taxation	NOUN
taxlaw-2867	375	41	administration	administration	NOUN
taxlaw-2867	375	42	,	,	PUNCT
taxlaw-2867	375	43	december	december	PROPN
taxlaw-2867	375	44	28	28	NUM
taxlaw-2867	375	45	,	,	PUNCT
taxlaw-2867	375	46	2017	2017	NUM
taxlaw-2867	375	47	,	,	PUNCT
taxlaw-2867	375	48	effective	effective	ADJ
taxlaw-2867	375	49	january	january	PROPN
taxlaw-2867	375	50	1	1	NUM
taxlaw-2867	375	51	,	,	PUNCT
taxlaw-2867	375	52	2018	2018	NUM
taxlaw-2867	375	53	)	)	PUNCT
taxlaw-2867	375	54	,	,	PUNCT
taxlaw-2867	375	55	cai	cai	PROPN
taxlaw-2867	375	56	shui	shui	PROPN
taxlaw-2867	376	1	[	[	X
taxlaw-2867	376	2	2017	2017	NUM
taxlaw-2867	376	3	]	]	PUNCT
taxlaw-2867	376	4	no	no	INTJ
taxlaw-2867	376	5	.	.	NOUN
taxlaw-2867	376	6	84	84	NUM
taxlaw-2867	376	7	;	;	PUNCT
taxlaw-2867	376	8	see	see	AUX
taxlaw-2867	376	9	also	also	ADV
taxlaw-2867	376	10	khoonming	khoonme	VERB
taxlaw-2867	376	11	ho	ho	PROPN
taxlaw-2867	376	12	&	&	CCONJ
taxlaw-2867	376	13	lewis	lewis	PROPN
taxlaw-2867	376	14	lu	lu	PROPN
taxlaw-2867	376	15	,	,	PUNCT
taxlaw-2867	376	16	china	china	PROPN
taxlaw-2867	376	17	:	:	PUNCT
taxlaw-2867	376	18	inbound	inbound	ADJ
taxlaw-2867	376	19	and	and	CCONJ
taxlaw-2867	376	20	outbound	outbound	ADJ
taxlaw-2867	376	21	investment	investment	NOUN
taxlaw-2867	376	22	incentives	incentive	NOUN
taxlaw-2867	376	23	kick	kick	VERB
taxlaw-2867	376	24	off	off	ADP
taxlaw-2867	376	25	,	,	PUNCT
taxlaw-2867	376	26	int’l	int’l	NUM
taxlaw-2867	376	27	tax	tax	NOUN
taxlaw-2867	376	28	rev	rev	X
taxlaw-2867	376	29	.	.	PUNCT
taxlaw-2867	377	1	(	(	PUNCT
taxlaw-2867	377	2	jan	jan	PROPN
taxlaw-2867	377	3	.	.	PROPN
taxlaw-2867	377	4	30	30	NUM
taxlaw-2867	377	5	,	,	PUNCT
taxlaw-2867	377	6	2018	2018	NUM
taxlaw-2867	377	7	)	)	PUNCT
taxlaw-2867	377	8	,	,	PUNCT
taxlaw-2867	377	9	http://www.internationaltaxreview.com/article/3784113/china-newinbound-and-outbound-investment-incentives-to-kick-off-2018.html	http://www.internationaltaxreview.com/article/3784113/china-newinbound-and-outbound-investment-incentives-to-kick-off-2018.html	X
taxlaw-2867	378	1	[	[	X
taxlaw-2867	378	2	https://perma.cc/hn9s-3j5l	https://perma.cc/hn9s-3j5l	X
taxlaw-2867	378	3	]	]	PUNCT
taxlaw-2867	378	4	(	(	PUNCT
taxlaw-2867	378	5	noting	note	VERB
taxlaw-2867	378	6	the	the	DET
taxlaw-2867	378	7	option	option	NOUN
taxlaw-2867	378	8	for	for	SCONJ
taxlaw-2867	378	9	corporations	corporation	NOUN
taxlaw-2867	378	10	to	to	PART
taxlaw-2867	378	11	apply	apply	VERB
taxlaw-2867	378	12	“	"	PUNCT
taxlaw-2867	378	13	onshore	onshore	ADJ
taxlaw-2867	378	14	pooling	pooling	NOUN
taxlaw-2867	378	15	”	"	PUNCT
taxlaw-2867	378	16	rather	rather	ADV
taxlaw-2867	378	17	than	than	ADP
taxlaw-2867	378	18	“	"	PUNCT
taxlaw-2867	378	19	country	country	NOUN
taxlaw-2867	378	20	baskets	basket	NOUN
taxlaw-2867	378	21	”	"	PUNCT
taxlaw-2867	378	22	for	for	ADP
taxlaw-2867	378	23	calculating	calculate	VERB
taxlaw-2867	378	24	foreign	foreign	ADJ
taxlaw-2867	378	25	tax	tax	NOUN
taxlaw-2867	378	26	credit	credit	NOUN
taxlaw-2867	378	27	limitations	limitation	NOUN
taxlaw-2867	378	28	)	)	PUNCT
taxlaw-2867	378	29	.	.	PUNCT
taxlaw-2867	379	1	138	138	NUM
taxlaw-2867	379	2	see	see	NOUN
taxlaw-2867	379	3	,	,	PUNCT
taxlaw-2867	379	4	e.g.	e.g.	ADV
taxlaw-2867	379	5	,	,	PUNCT
taxlaw-2867	379	6	mark	mark	PROPN
taxlaw-2867	379	7	melnicoe	melnicoe	PROPN
taxlaw-2867	379	8	,	,	PUNCT
taxlaw-2867	379	9	in	in	ADP
taxlaw-2867	379	10	china	china	PROPN
taxlaw-2867	379	11	,	,	PUNCT
taxlaw-2867	379	12	more	more	ADJ
taxlaw-2867	379	13	advance	advance	NOUN
taxlaw-2867	379	14	rulings	ruling	NOUN
taxlaw-2867	379	15	,	,	PUNCT
taxlaw-2867	379	16	more	more	ADJ
taxlaw-2867	379	17	cases	case	NOUN
taxlaw-2867	379	18	going	go	VERB
taxlaw-2867	379	19	to	to	ADP
taxlaw-2867	379	20	court	court	NOUN
taxlaw-2867	379	21	,	,	PUNCT
taxlaw-2867	379	22	bloomberg	bloomberg	PROPN
taxlaw-2867	379	23	tax	tax	NOUN
taxlaw-2867	379	24	management	management	NOUN
taxlaw-2867	379	25	transfer	transfer	NOUN
taxlaw-2867	379	26	pricing	pricing	NOUN
taxlaw-2867	379	27	report	report	NOUN
taxlaw-2867	379	28	(	(	PUNCT
taxlaw-2867	379	29	may	may	PROPN
taxlaw-2867	379	30	31	31	NUM
taxlaw-2867	379	31	,	,	PUNCT
taxlaw-2867	379	32	2016	2016	NUM
taxlaw-2867	379	33	)	)	PUNCT
taxlaw-2867	379	34	,	,	PUNCT
taxlaw-2867	379	35	https://www.bna.com/china-advance-rulingsn57982073273/	https://www.bna.com/china-advance-rulingsn57982073273/	PROPN
taxlaw-2867	380	1	[	[	X
taxlaw-2867	380	2	https://perma.cc/c6k9-dcgj	https://perma.cc/c6k9-dcgj	X
taxlaw-2867	380	3	]	]	X
taxlaw-2867	380	4	(	(	PUNCT
taxlaw-2867	380	5	“	"	PUNCT
taxlaw-2867	380	6	current	current	ADJ
taxlaw-2867	380	7	cfc	cfc	NOUN
taxlaw-2867	380	8	rules	rule	NOUN
taxlaw-2867	380	9	in	in	ADP
taxlaw-2867	380	10	china	china	PROPN
taxlaw-2867	380	11	are	be	AUX
taxlaw-2867	380	12	murky	murky	ADJ
taxlaw-2867	380	13	,	,	PUNCT
taxlaw-2867	380	14	making	make	VERB
taxlaw-2867	380	15	it	it	PRON
taxlaw-2867	380	16	hard	hard	ADJ
taxlaw-2867	380	17	to	to	PART
taxlaw-2867	380	18	assess	assess	VERB
taxlaw-2867	380	19	whether	whether	SCONJ
taxlaw-2867	380	20	an	an	DET
taxlaw-2867	380	21	offshore	offshore	ADJ
taxlaw-2867	380	22	company	company	NOUN
taxlaw-2867	380	23	is	be	AUX
taxlaw-2867	380	24	really	really	ADV
taxlaw-2867	380	25	engaged	engage	VERB
taxlaw-2867	380	26	in	in	ADP
taxlaw-2867	380	27	active	active	ADJ
taxlaw-2867	380	28	business	business	NOUN
taxlaw-2867	380	29	and	and	CCONJ
taxlaw-2867	380	30	how	how	SCONJ
taxlaw-2867	380	31	to	to	PART
taxlaw-2867	380	32	prove	prove	VERB
taxlaw-2867	380	33	there	there	PRON
taxlaw-2867	380	34	is	be	VERB
taxlaw-2867	380	35	a	a	DET
taxlaw-2867	380	36	commercial	commercial	ADJ
taxlaw-2867	380	37	need	need	NOUN
taxlaw-2867	380	38	to	to	PART
taxlaw-2867	380	39	keep	keep	VERB
taxlaw-2867	380	40	its	its	PRON
taxlaw-2867	380	41	profits	profit	NOUN
taxlaw-2867	380	42	overseas	overseas	ADV
taxlaw-2867	380	43	…	…	PUNCT
taxlaw-2867	380	44	.	.	PUNCT
taxlaw-2867	381	1	but	but	CCONJ
taxlaw-2867	381	2	changes	change	NOUN
taxlaw-2867	381	3	are	be	AUX
taxlaw-2867	381	4	likely	likely	ADV
taxlaw-2867	381	5	coming	come	VERB
taxlaw-2867	381	6	…	…	PUNCT
taxlaw-2867	381	7	”	"	PUNCT
taxlaw-2867	381	8	)	)	PUNCT
taxlaw-2867	381	9	;	;	PUNCT
taxlaw-2867	382	1	dongmei	dongmei	PROPN
taxlaw-2867	382	2	qiu	qiu	PROPN
taxlaw-2867	382	3	,	,	PUNCT
taxlaw-2867	382	4	collecting	collect	VERB
taxlaw-2867	382	5	unpaid	unpaid	ADJ
taxlaw-2867	382	6	tax	tax	NOUN
taxlaw-2867	382	7	offshore	offshore	ADV
taxlaw-2867	382	8	:	:	PUNCT
taxlaw-2867	382	9	caribbean	caribbean	ADJ
taxlaw-2867	382	10	tax	tax	NOUN
taxlaw-2867	382	11	havens	haven	NOUN
taxlaw-2867	382	12	and	and	CCONJ
taxlaw-2867	382	13	foreign	foreign	ADJ
taxlaw-2867	382	14	direct	direct	ADJ
taxlaw-2867	382	15	investment	investment	NOUN
taxlaw-2867	382	16	in	in	ADP
taxlaw-2867	382	17	china	china	PROPN
taxlaw-2867	382	18	,	,	PUNCT
taxlaw-2867	382	19	12	12	NUM
taxlaw-2867	382	20	bull	bull	NOUN
taxlaw-2867	382	21	.	.	PUNCT
taxlaw-2867	383	1	int’l	int’l	PRON
taxlaw-2867	383	2	tax’n	tax’n	NUM
taxlaw-2867	383	3	648	648	NUM
taxlaw-2867	383	4	,	,	PUNCT
taxlaw-2867	383	5	659	659	NUM
taxlaw-2867	383	6	(	(	PUNCT
taxlaw-2867	383	7	2014	2014	NUM
taxlaw-2867	383	8	)	)	PUNCT
taxlaw-2867	383	9	;	;	PUNCT
taxlaw-2867	383	10	see	see	VERB
taxlaw-2867	383	11	also	also	ADV
taxlaw-2867	383	12	zhang	zhang	PROPN
taxlaw-2867	383	13	wei	wei	PROPN
taxlaw-2867	383	14	&	&	CCONJ
taxlaw-2867	383	15	huang	huang	PROPN
taxlaw-2867	383	16	ying	ying	PROPN
taxlaw-2867	383	17	[	[	PUNCT
taxlaw-2867	383	18	张巍	张巍	PROPN
taxlaw-2867	383	19	&	&	CCONJ
taxlaw-2867	383	20	黄莹	黄莹	PROPN
taxlaw-2867	383	21	]	]	PUNCT
taxlaw-2867	383	22	,	,	PUNCT
taxlaw-2867	383	23	guoji	guoji	PROPN
taxlaw-2867	383	24	bishuidi	bishuidi	PROPN
taxlaw-2867	383	25	,	,	PUNCT
taxlaw-2867	383	26	cfc	cfc	PROPN
taxlaw-2867	383	27	fagui	fagui	PROPN
taxlaw-2867	383	28	yu	yu	PROPN
taxlaw-2867	383	29	zhongguo	zhongguo	PROPN
taxlaw-2867	383	30	jingji	jingji	PROPN
taxlaw-2867	384	1	[	[	X
taxlaw-2867	384	2	国际避税地	国际避税地	NOUN
taxlaw-2867	384	3	，	，	PUNCT
taxlaw-2867	384	4	cfc	cfc	PROPN
taxlaw-2867	384	5	法	法	ADP
taxlaw-2867	384	6	规与中国经济	规与中国经济	NOUN
taxlaw-2867	384	7	]	]	X
taxlaw-2867	384	8	(	(	PUNCT
taxlaw-2867	384	9	international	international	ADJ
taxlaw-2867	384	10	tax	tax	NOUN
taxlaw-2867	384	11	havens	haven	NOUN
taxlaw-2867	384	12	,	,	PUNCT
taxlaw-2867	384	13	cfc	cfc	PROPN
taxlaw-2867	384	14	rules	rule	NOUN
taxlaw-2867	384	15	and	and	CCONJ
taxlaw-2867	384	16	the	the	DET
taxlaw-2867	384	17	chinese	chinese	ADJ
taxlaw-2867	384	18	economy	economy	NOUN
taxlaw-2867	384	19	)	)	PUNCT
taxlaw-2867	384	20	,	,	PUNCT
taxlaw-2867	384	21	9	9	NUM
taxlaw-2867	384	22	tax’n	tax’n	NUM
taxlaw-2867	384	23	res	re	NOUN
taxlaw-2867	384	24	.	.	PUNCT
taxlaw-2867	385	1	j.	j.	PROPN
taxlaw-2867	385	2	53	53	NUM
taxlaw-2867	385	3	(	(	PUNCT
taxlaw-2867	385	4	2012	2012	NUM
taxlaw-2867	385	5	)	)	PUNCT
taxlaw-2867	385	6	(	(	PUNCT
taxlaw-2867	385	7	税务	税务	ADV
taxlaw-2867	385	8	研究	研究	X
taxlaw-2867	385	9	)	)	PUNCT
taxlaw-2867	385	10	(	(	PUNCT
taxlaw-2867	385	11	proposing	propose	VERB
taxlaw-2867	385	12	changes	change	NOUN
taxlaw-2867	385	13	to	to	ADP
taxlaw-2867	385	14	chinese	chinese	ADJ
taxlaw-2867	385	15	cfc	cfc	PROPN
taxlaw-2867	385	16	regulations	regulation	NOUN
taxlaw-2867	385	17	)	)	PUNCT
taxlaw-2867	385	18	.	.	PUNCT
taxlaw-2867	386	1	139	139	NUM
taxlaw-2867	386	2	see	see	VERB
taxlaw-2867	386	3	,	,	PUNCT
taxlaw-2867	386	4	e.g.	e.g.	ADV
taxlaw-2867	386	5	,	,	PUNCT
taxlaw-2867	386	6	hu	hu	PROPN
taxlaw-2867	386	7	&	&	CCONJ
taxlaw-2867	386	8	li	li	PROPN
taxlaw-2867	386	9	,	,	PUNCT
taxlaw-2867	386	10	supra	supra	PROPN
taxlaw-2867	386	11	note	note	PROPN
taxlaw-2867	386	12	119	119	NUM
taxlaw-2867	386	13	,	,	PUNCT
taxlaw-2867	386	14	at	at	ADP
taxlaw-2867	386	15	220	220	NUM
taxlaw-2867	386	16	.	.	NOUN
taxlaw-2867	386	17	140	140	NUM
taxlaw-2867	386	18	see	see	VERB
taxlaw-2867	386	19	gong	gong	PROPN
taxlaw-2867	386	20	huiwen	huiwen	PROPN
taxlaw-2867	386	21	(	(	PUNCT
taxlaw-2867	386	22	龚辉文	龚辉文	ADV
taxlaw-2867	386	23	)	)	PUNCT
taxlaw-2867	386	24	,	,	PUNCT
taxlaw-2867	386	25	guoji	guoji	PROPN
taxlaw-2867	386	26	shuishou	shuishou	PROPN
taxlaw-2867	386	27	jingzheng	jingzheng	PROPN
taxlaw-2867	386	28	shi	shi	PROPN
taxlaw-2867	386	29	xiandai	xiandai	PROPN
taxlaw-2867	386	30	shuizhi	shuizhi	PROPN
taxlaw-2867	386	31	gaige	gaige	PROPN
taxlaw-2867	386	32	de	de	PROPN
taxlaw-2867	386	33	zhuyao	zhuyao	PROPN
taxlaw-2867	386	34	tuidongli	tuidongli	PROPN
taxlaw-2867	386	35	(	(	PUNCT
taxlaw-2867	386	36	国	国	DET
taxlaw-2867	386	37	际税收竞争是现代税制改革的主要推动力	际税收竞争是现代税制改革的主要推动力	NOUN
taxlaw-2867	386	38	)	)	PUNCT
taxlaw-2867	387	1	[	[	X
taxlaw-2867	387	2	international	international	ADJ
taxlaw-2867	387	3	tax	tax	NOUN
taxlaw-2867	387	4	competition	competition	NOUN
taxlaw-2867	387	5	as	as	ADP
taxlaw-2867	387	6	a	a	DET
taxlaw-2867	387	7	main	main	ADJ
taxlaw-2867	387	8	driving	driving	NOUN
taxlaw-2867	387	9	force	force	NOUN
taxlaw-2867	387	10	of	of	ADP
taxlaw-2867	387	11	modern	modern	ADJ
taxlaw-2867	387	12	tax	tax	NOUN
taxlaw-2867	387	13	reform	reform	NOUN
taxlaw-2867	387	14	]	]	PUNCT
taxlaw-2867	387	15	,	,	PUNCT
taxlaw-2867	387	16	9	9	NUM
taxlaw-2867	387	17	tax’n	tax’n	NUM
taxlaw-2867	387	18	res	re	NOUN
taxlaw-2867	387	19	.	.	PUNCT
taxlaw-2867	388	1	j.	j.	PROPN
taxlaw-2867	388	2	14	14	PROPN
taxlaw-2867	388	3	,	,	PUNCT
taxlaw-2867	388	4	19	19	NUM
taxlaw-2867	388	5	(	(	PUNCT
taxlaw-2867	388	6	2017	2017	NUM
taxlaw-2867	388	7	)	)	PUNCT
taxlaw-2867	388	8	(	(	PUNCT
taxlaw-2867	388	9	税务研究	税务研究	NOUN
taxlaw-2867	388	10	)	)	PUNCT
taxlaw-2867	388	11	.	.	PUNCT
taxlaw-2867	389	1	https://www.bna.com/china-advance-rulings-n57982073273/	https://www.bna.com/china-advance-rulings-n57982073273/	X
taxlaw-2867	389	2	https://www.bna.com/china-advance-rulings-n57982073273/	https://www.bna.com/china-advance-rulings-n57982073273/	NOUN
taxlaw-2867	389	3	96	96	NUM
taxlaw-2867	390	1	[	[	X
taxlaw-2867	390	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	390	3	columbia	columbia	PROPN
taxlaw-2867	390	4	journal	journal	PROPN
taxlaw-2867	390	5	of	of	ADP
taxlaw-2867	390	6	tax	tax	NOUN
taxlaw-2867	390	7	law	law	NOUN
taxlaw-2867	390	8	foreign	foreign	ADJ
taxlaw-2867	390	9	tax	tax	NOUN
taxlaw-2867	390	10	credit	credit	NOUN
taxlaw-2867	390	11	system	system	NOUN
taxlaw-2867	390	12	with	with	ADP
taxlaw-2867	390	13	an	an	DET
taxlaw-2867	390	14	exemption	exemption	NOUN
taxlaw-2867	390	15	system.141	system.141	NOUN
taxlaw-2867	390	16	although	although	SCONJ
taxlaw-2867	390	17	these	these	DET
taxlaw-2867	390	18	recent	recent	ADJ
taxlaw-2867	390	19	and	and	CCONJ
taxlaw-2867	390	20	suggested	suggest	VERB
taxlaw-2867	390	21	reforms	reform	NOUN
taxlaw-2867	390	22	are	be	AUX
taxlaw-2867	390	23	of	of	ADP
taxlaw-2867	390	24	significance	significance	NOUN
taxlaw-2867	390	25	,	,	PUNCT
taxlaw-2867	390	26	they	they	PRON
taxlaw-2867	390	27	all	all	PRON
taxlaw-2867	390	28	fall	fall	VERB
taxlaw-2867	390	29	well	well	ADV
taxlaw-2867	390	30	within	within	ADP
taxlaw-2867	390	31	current	current	ADJ
taxlaw-2867	390	32	international	international	ADJ
taxlaw-2867	390	33	tax	tax	NOUN
taxlaw-2867	390	34	norms	norm	NOUN
taxlaw-2867	390	35	and	and	CCONJ
taxlaw-2867	390	36	practices	practice	NOUN
taxlaw-2867	390	37	.	.	PUNCT
taxlaw-2867	391	1	thus	thus	ADV
taxlaw-2867	391	2	,	,	PUNCT
taxlaw-2867	391	3	this	this	DET
taxlaw-2867	391	4	paper	paper	NOUN
taxlaw-2867	391	5	instead	instead	ADV
taxlaw-2867	391	6	primarily	primarily	ADV
taxlaw-2867	391	7	focuses	focus	VERB
taxlaw-2867	391	8	on	on	ADP
taxlaw-2867	391	9	ways	way	NOUN
taxlaw-2867	391	10	in	in	ADP
taxlaw-2867	391	11	which	which	PRON
taxlaw-2867	391	12	china	china	PROPN
taxlaw-2867	391	13	’s	’s	PART
taxlaw-2867	391	14	unique	unique	ADJ
taxlaw-2867	391	15	system	system	NOUN
taxlaw-2867	391	16	of	of	ADP
taxlaw-2867	391	17	state	state	NOUN
taxlaw-2867	391	18	capitalism	capitalism	NOUN
taxlaw-2867	391	19	may	may	AUX
taxlaw-2867	391	20	lead	lead	VERB
taxlaw-2867	391	21	it	it	PRON
taxlaw-2867	391	22	to	to	PART
taxlaw-2867	391	23	pursue	pursue	VERB
taxlaw-2867	391	24	distinctive	distinctive	ADJ
taxlaw-2867	391	25	international	international	ADJ
taxlaw-2867	391	26	tax	tax	NOUN
taxlaw-2867	391	27	policies	policy	NOUN
taxlaw-2867	391	28	.	.	PUNCT
taxlaw-2867	392	1	iv	iv	X
taxlaw-2867	392	2	.	.	PUNCT
taxlaw-2867	392	3	defining	define	VERB
taxlaw-2867	392	4	features	feature	NOUN
taxlaw-2867	392	5	of	of	ADP
taxlaw-2867	392	6	chinese	chinese	ADJ
taxlaw-2867	392	7	state	state	NOUN
taxlaw-2867	392	8	capitalism	capitalism	NOUN
taxlaw-2867	392	9	a.	a.	NOUN
taxlaw-2867	392	10	sasac	sasac	NOUN
taxlaw-2867	392	11	governance	governance	NOUN
taxlaw-2867	392	12	of	of	ADP
taxlaw-2867	392	13	chinese	chinese	ADJ
taxlaw-2867	392	14	soes	soe	NOUN
taxlaw-2867	392	15	since	since	SCONJ
taxlaw-2867	392	16	the	the	DET
taxlaw-2867	392	17	beginning	beginning	NOUN
taxlaw-2867	392	18	of	of	ADP
taxlaw-2867	392	19	chinese	chinese	ADJ
taxlaw-2867	392	20	economic	economic	ADJ
taxlaw-2867	392	21	reforms	reform	NOUN
taxlaw-2867	392	22	in	in	ADP
taxlaw-2867	392	23	1978	1978	NUM
taxlaw-2867	392	24	,	,	PUNCT
taxlaw-2867	392	25	scores	score	NOUN
taxlaw-2867	392	26	of	of	ADP
taxlaw-2867	392	27	western	western	ADJ
taxlaw-2867	392	28	observers	observer	NOUN
taxlaw-2867	392	29	have	have	AUX
taxlaw-2867	392	30	anticipated	anticipate	VERB
taxlaw-2867	392	31	the	the	DET
taxlaw-2867	392	32	eventual	eventual	ADJ
taxlaw-2867	392	33	privatization	privatization	NOUN
taxlaw-2867	392	34	of	of	ADP
taxlaw-2867	392	35	chinese	chinese	ADJ
taxlaw-2867	392	36	soes	soe	NOUN
taxlaw-2867	392	37	and	and	CCONJ
taxlaw-2867	392	38	a	a	DET
taxlaw-2867	392	39	more	more	ADV
taxlaw-2867	392	40	complete	complete	ADJ
taxlaw-2867	392	41	transition	transition	NOUN
taxlaw-2867	392	42	to	to	ADP
taxlaw-2867	392	43	free	free	ADJ
taxlaw-2867	392	44	-	-	PUNCT
taxlaw-2867	392	45	market	market	NOUN
taxlaw-2867	392	46	capitalism.142	capitalism.142	NOUN
taxlaw-2867	392	47	after	after	ADP
taxlaw-2867	392	48	decades	decade	NOUN
taxlaw-2867	392	49	of	of	ADP
taxlaw-2867	392	50	halting	halting	ADJ
taxlaw-2867	392	51	reforms	reform	NOUN
taxlaw-2867	392	52	,	,	PUNCT
taxlaw-2867	392	53	nearly	nearly	ADV
taxlaw-2867	392	54	all	all	PRON
taxlaw-2867	392	55	chinese	chinese	ADJ
taxlaw-2867	392	56	soes	soe	NOUN
taxlaw-2867	392	57	have	have	AUX
taxlaw-2867	392	58	been	be	AUX
taxlaw-2867	392	59	corporatized	corporatize	VERB
taxlaw-2867	392	60	and	and	CCONJ
taxlaw-2867	392	61	more	more	ADJ
taxlaw-2867	392	62	than	than	ADP
taxlaw-2867	392	63	two	two	NUM
taxlaw-2867	392	64	-	-	PUNCT
taxlaw-2867	392	65	thirds	third	NOUN
taxlaw-2867	392	66	of	of	ADP
taxlaw-2867	392	67	central	central	ADJ
taxlaw-2867	392	68	government	government	NOUN
taxlaw-2867	392	69	-	-	PUNCT
taxlaw-2867	392	70	controlled	control	VERB
taxlaw-2867	392	71	soes	soe	NOUN
taxlaw-2867	392	72	now	now	ADV
taxlaw-2867	392	73	have	have	VERB
taxlaw-2867	392	74	some	some	DET
taxlaw-2867	392	75	level	level	NOUN
taxlaw-2867	392	76	of	of	ADP
taxlaw-2867	392	77	foreign	foreign	ADJ
taxlaw-2867	392	78	investment	investment	NOUN
taxlaw-2867	392	79	.	.	PUNCT
taxlaw-2867	393	1	143	143	NUM
taxlaw-2867	393	2	as	as	ADP
taxlaw-2867	393	3	a	a	DET
taxlaw-2867	393	4	result	result	NOUN
taxlaw-2867	393	5	,	,	PUNCT
taxlaw-2867	393	6	it	it	PRON
taxlaw-2867	393	7	can	can	AUX
taxlaw-2867	393	8	be	be	AUX
taxlaw-2867	393	9	natural	natural	ADJ
taxlaw-2867	393	10	to	to	PART
taxlaw-2867	393	11	assume	assume	VERB
taxlaw-2867	393	12	that	that	SCONJ
taxlaw-2867	393	13	relatively	relatively	ADV
taxlaw-2867	393	14	little	little	ADJ
taxlaw-2867	393	15	distinguishes	distinguish	VERB
taxlaw-2867	393	16	chinese	chinese	ADJ
taxlaw-2867	393	17	soes	soe	NOUN
taxlaw-2867	393	18	from	from	ADP
taxlaw-2867	393	19	private	private	ADJ
taxlaw-2867	393	20	market	market	NOUN
taxlaw-2867	393	21	-	-	PUNCT
taxlaw-2867	393	22	oriented	orient	VERB
taxlaw-2867	393	23	business	business	NOUN
taxlaw-2867	393	24	enterprises	enterprise	NOUN
taxlaw-2867	393	25	.	.	PUNCT
taxlaw-2867	394	1	yet	yet	ADV
taxlaw-2867	394	2	,	,	PUNCT
taxlaw-2867	394	3	as	as	ADP
taxlaw-2867	394	4	a	a	DET
taxlaw-2867	394	5	new	new	ADJ
taxlaw-2867	394	6	wave	wave	NOUN
taxlaw-2867	394	7	of	of	ADP
taxlaw-2867	394	8	english	english	ADJ
taxlaw-2867	394	9	-	-	PUNCT
taxlaw-2867	394	10	language	language	NOUN
taxlaw-2867	394	11	scholarship	scholarship	NOUN
taxlaw-2867	394	12	reveals	reveal	VERB
taxlaw-2867	394	13	,	,	PUNCT
taxlaw-2867	394	14	while	while	SCONJ
taxlaw-2867	394	15	the	the	DET
taxlaw-2867	394	16	market	market	NOUN
taxlaw-2867	394	17	forces	force	NOUN
taxlaw-2867	394	18	play	play	VERB
taxlaw-2867	394	19	a	a	DET
taxlaw-2867	394	20	significant	significant	ADJ
taxlaw-2867	394	21	role	role	NOUN
taxlaw-2867	394	22	in	in	ADP
taxlaw-2867	394	23	most	most	ADJ
taxlaw-2867	394	24	sectors	sector	NOUN
taxlaw-2867	394	25	,	,	PUNCT
taxlaw-2867	394	26	the	the	DET
taxlaw-2867	394	27	party	party	NOUN
taxlaw-2867	394	28	-	-	PUNCT
taxlaw-2867	394	29	state	state	NOUN
taxlaw-2867	394	30	continues	continue	VERB
taxlaw-2867	394	31	to	to	PART
taxlaw-2867	394	32	function	function	VERB
taxlaw-2867	394	33	as	as	ADP
taxlaw-2867	394	34	the	the	DET
taxlaw-2867	394	35	leading	lead	VERB
taxlaw-2867	394	36	economic	economic	ADJ
taxlaw-2867	394	37	actor	actor	NOUN
taxlaw-2867	394	38	through	through	ADP
taxlaw-2867	394	39	its	its	PRON
taxlaw-2867	394	40	extensive	extensive	ADJ
taxlaw-2867	394	41	controls	control	NOUN
taxlaw-2867	394	42	over	over	ADP
taxlaw-2867	394	43	soes	soe	NOUN
taxlaw-2867	394	44	—	—	PUNCT
taxlaw-2867	394	45	resulting	result	VERB
taxlaw-2867	394	46	in	in	ADP
taxlaw-2867	394	47	a	a	DET
taxlaw-2867	394	48	unique	unique	ADJ
taxlaw-2867	394	49	system	system	NOUN
taxlaw-2867	394	50	of	of	ADP
taxlaw-2867	394	51	chinese	chinese	ADJ
taxlaw-2867	394	52	state	state	NOUN
taxlaw-2867	394	53	capitalism.144	capitalism.144	PROPN
taxlaw-2867	394	54	in	in	ADP
taxlaw-2867	394	55	fact	fact	NOUN
taxlaw-2867	394	56	,	,	PUNCT
taxlaw-2867	394	57	both	both	CCONJ
taxlaw-2867	394	58	the	the	DET
taxlaw-2867	394	59	significance	significance	NOUN
taxlaw-2867	394	60	of	of	ADP
taxlaw-2867	394	61	soes	soe	NOUN
taxlaw-2867	394	62	in	in	ADP
taxlaw-2867	394	63	the	the	DET
taxlaw-2867	394	64	chinese	chinese	ADJ
taxlaw-2867	394	65	economy	economy	NOUN
taxlaw-2867	394	66	and	and	CCONJ
taxlaw-2867	394	67	degree	degree	NOUN
taxlaw-2867	394	68	of	of	ADP
taxlaw-2867	394	69	the	the	DET
taxlaw-2867	394	70	party	party	NOUN
taxlaw-2867	394	71	control	control	NOUN
taxlaw-2867	394	72	over	over	ADP
taxlaw-2867	394	73	major	major	ADJ
taxlaw-2867	394	74	soes	soe	NOUN
taxlaw-2867	394	75	are	be	AUX
taxlaw-2867	394	76	likely	likely	ADJ
taxlaw-2867	394	77	to	to	PART
taxlaw-2867	394	78	further	far	ADV
taxlaw-2867	394	79	increase	increase	VERB
taxlaw-2867	394	80	under	under	ADP
taxlaw-2867	394	81	the	the	DET
taxlaw-2867	394	82	leadership	leadership	NOUN
taxlaw-2867	394	83	of	of	ADP
taxlaw-2867	394	84	xi	xi	X
taxlaw-2867	394	85	jinping	jinpe	VERB
taxlaw-2867	394	86	.	.	PUNCT
taxlaw-2867	395	1	today	today	NOUN
taxlaw-2867	395	2	,	,	PUNCT
taxlaw-2867	395	3	soes	soe	NOUN
taxlaw-2867	395	4	are	be	AUX
taxlaw-2867	395	5	estimated	estimate	VERB
taxlaw-2867	395	6	to	to	PART
taxlaw-2867	395	7	still	still	ADV
taxlaw-2867	395	8	account	account	VERB
taxlaw-2867	395	9	for	for	ADP
taxlaw-2867	395	10	30	30	NUM
taxlaw-2867	395	11	to	to	PART
taxlaw-2867	395	12	40	40	NUM
taxlaw-2867	395	13	percent	percent	NOUN
taxlaw-2867	395	14	of	of	ADP
taxlaw-2867	395	15	china	china	PROPN
taxlaw-2867	395	16	’s	’s	PART
taxlaw-2867	395	17	total	total	PROPN
taxlaw-2867	395	18	gdp	gdp	PROPN
taxlaw-2867	395	19	,	,	PUNCT
taxlaw-2867	395	20	40	40	NUM
taxlaw-2867	395	21	percent	percent	NOUN
taxlaw-2867	395	22	of	of	ADP
taxlaw-2867	395	23	industrial	industrial	ADJ
taxlaw-2867	395	24	assets	asset	NOUN
taxlaw-2867	395	25	,	,	PUNCT
taxlaw-2867	395	26	and	and	CCONJ
taxlaw-2867	395	27	20	20	NUM
taxlaw-2867	395	28	percent	percent	NOUN
taxlaw-2867	395	29	of	of	ADP
taxlaw-2867	395	30	total	total	ADJ
taxlaw-2867	395	31	employment.145	employment.145	NOUN
taxlaw-2867	395	32	yet	yet	ADV
taxlaw-2867	395	33	,	,	PUNCT
taxlaw-2867	395	34	xi	xi	ADP
taxlaw-2867	395	35	jinping	jinpe	VERB
taxlaw-2867	395	36	is	be	AUX
taxlaw-2867	395	37	actively	actively	ADV
taxlaw-2867	395	38	“	"	PUNCT
taxlaw-2867	395	39	reversing	reverse	VERB
taxlaw-2867	395	40	the	the	DET
taxlaw-2867	395	41	141	141	NUM
taxlaw-2867	395	42	see	see	NOUN
taxlaw-2867	395	43	li	li	PROPN
taxlaw-2867	395	44	tianfei	tianfei	PROPN
taxlaw-2867	395	45	(	(	PUNCT
taxlaw-2867	395	46	李天飞	李天飞	NOUN
taxlaw-2867	395	47	)	)	PUNCT
taxlaw-2867	395	48	,	,	PUNCT
taxlaw-2867	395	49	mei	mei	PROPN
taxlaw-2867	395	50	zuixin	zuixin	PROPN
taxlaw-2867	395	51	shui	shui	PROPN
taxlaw-2867	395	52	gai	gai	PROPN
taxlaw-2867	395	53	jihua	jihua	PROPN
taxlaw-2867	395	54	zhong	zhong	PROPN
taxlaw-2867	395	55	“	"	PUNCT
taxlaw-2867	395	56	shudi	shudi	NOUN
taxlaw-2867	395	57	yuanze	yuanze	NOUN
taxlaw-2867	395	58	”	"	PUNCT
taxlaw-2867	395	59	pingxi	pingxi	NOUN
taxlaw-2867	395	60	(	(	PUNCT
taxlaw-2867	395	61	美最新税改计划中	美最新税改计划中	NOUN
taxlaw-2867	395	62	“	"	PUNCT
taxlaw-2867	395	63	属	属	PROPN
taxlaw-2867	395	64	地原则”评析	地原则”评析	PROPN
taxlaw-2867	395	65	)	)	PUNCT
taxlaw-2867	396	1	[	[	X
taxlaw-2867	396	2	comments	comment	NOUN
taxlaw-2867	396	3	on	on	ADP
taxlaw-2867	396	4	the	the	DET
taxlaw-2867	396	5	“	"	PUNCT
taxlaw-2867	396	6	territorial	territorial	ADJ
taxlaw-2867	396	7	principle	principle	NOUN
taxlaw-2867	396	8	”	"	PUNCT
taxlaw-2867	396	9	in	in	ADP
taxlaw-2867	396	10	the	the	DET
taxlaw-2867	396	11	latest	late	ADJ
taxlaw-2867	396	12	u.s	u.s	PROPN
taxlaw-2867	396	13	.	.	PROPN
taxlaw-2867	396	14	tax	tax	NOUN
taxlaw-2867	396	15	reform	reform	NOUN
taxlaw-2867	396	16	plan	plan	NOUN
taxlaw-2867	396	17	]	]	X
taxlaw-2867	396	18	,	,	PUNCT
taxlaw-2867	396	19	7	7	NUM
taxlaw-2867	396	20	int’l	int’l	NUM
taxlaw-2867	396	21	tax’n	tax’n	NOUN
taxlaw-2867	396	22	in	in	ADP
taxlaw-2867	396	23	china	china	PROPN
taxlaw-2867	396	24	44	44	NUM
taxlaw-2867	396	25	,	,	PUNCT
taxlaw-2867	396	26	45	45	NUM
taxlaw-2867	396	27	(	(	PUNCT
taxlaw-2867	396	28	2017	2017	NUM
taxlaw-2867	396	29	)	)	PUNCT
taxlaw-2867	396	30	(	(	PUNCT
taxlaw-2867	396	31	国际税收	国际税收	PROPN
taxlaw-2867	396	32	)	)	PUNCT
taxlaw-2867	396	33	.	.	PUNCT
taxlaw-2867	397	1	142	142	NUM
taxlaw-2867	397	2	see	see	VERB
taxlaw-2867	397	3	aldo	aldo	PROPN
taxlaw-2867	397	4	musacchio	musacchio	PROPN
taxlaw-2867	397	5	&	&	CCONJ
taxlaw-2867	397	6	sergio	sergio	PROPN
taxlaw-2867	397	7	g.	g.	PROPN
taxlaw-2867	397	8	lazzarini	lazzarini	PROPN
taxlaw-2867	397	9	,	,	PUNCT
taxlaw-2867	397	10	chinese	chinese	ADJ
taxlaw-2867	397	11	exceptionalism	exceptionalism	NOUN
taxlaw-2867	397	12	or	or	CCONJ
taxlaw-2867	397	13	new	new	ADJ
taxlaw-2867	397	14	global	global	ADJ
taxlaw-2867	397	15	varieties	variety	NOUN
taxlaw-2867	397	16	of	of	ADP
taxlaw-2867	397	17	state	state	NOUN
taxlaw-2867	397	18	capitalism	capitalism	NOUN
taxlaw-2867	397	19	,	,	PUNCT
taxlaw-2867	397	20	in	in	ADP
taxlaw-2867	397	21	regulating	regulate	VERB
taxlaw-2867	397	22	the	the	DET
taxlaw-2867	397	23	visible	visible	ADJ
taxlaw-2867	397	24	hand	hand	NOUN
taxlaw-2867	397	25	?	?	PUNCT
taxlaw-2867	397	26	:	:	PUNCT
taxlaw-2867	398	1	the	the	DET
taxlaw-2867	398	2	institutional	institutional	ADJ
taxlaw-2867	398	3	implications	implication	NOUN
taxlaw-2867	398	4	of	of	ADP
taxlaw-2867	398	5	chinese	chinese	ADJ
taxlaw-2867	398	6	state	state	NOUN
taxlaw-2867	398	7	capitalism	capitalism	NOUN
taxlaw-2867	398	8	403	403	NUM
taxlaw-2867	398	9	,	,	PUNCT
taxlaw-2867	398	10	406	406	NUM
taxlaw-2867	398	11	-	-	SYM
taxlaw-2867	398	12	07	07	NUM
taxlaw-2867	398	13	(	(	PUNCT
taxlaw-2867	398	14	benjamin	benjamin	PROPN
taxlaw-2867	398	15	l.	l.	PROPN
taxlaw-2867	398	16	liebman	liebman	PROPN
taxlaw-2867	398	17	&	&	CCONJ
taxlaw-2867	398	18	curtis	curtis	PROPN
taxlaw-2867	398	19	j.	j.	PROPN
taxlaw-2867	398	20	milhaupt	milhaupt	PROPN
taxlaw-2867	398	21	eds	eds	PROPN
taxlaw-2867	398	22	.	.	PROPN
taxlaw-2867	398	23	,	,	PUNCT
taxlaw-2867	398	24	2015	2015	NUM
taxlaw-2867	398	25	)	)	PUNCT
taxlaw-2867	398	26	(	(	PUNCT
taxlaw-2867	398	27	“	"	PUNCT
taxlaw-2867	398	28	in	in	ADP
taxlaw-2867	398	29	china	china	PROPN
taxlaw-2867	398	30	,	,	PUNCT
taxlaw-2867	398	31	every	every	DET
taxlaw-2867	398	32	time	time	NOUN
taxlaw-2867	398	33	there	there	PRON
taxlaw-2867	398	34	is	be	VERB
taxlaw-2867	398	35	a	a	DET
taxlaw-2867	398	36	new	new	ADJ
taxlaw-2867	398	37	group	group	NOUN
taxlaw-2867	398	38	of	of	ADP
taxlaw-2867	398	39	party	party	NOUN
taxlaw-2867	398	40	members	member	NOUN
taxlaw-2867	398	41	in	in	ADP
taxlaw-2867	398	42	power	power	NOUN
taxlaw-2867	398	43	,	,	PUNCT
taxlaw-2867	398	44	journalists	journalist	NOUN
taxlaw-2867	398	45	and	and	CCONJ
taxlaw-2867	398	46	observers	observer	NOUN
taxlaw-2867	398	47	in	in	ADP
taxlaw-2867	398	48	the	the	DET
taxlaw-2867	398	49	west	west	NOUN
taxlaw-2867	398	50	speculate	speculate	VERB
taxlaw-2867	398	51	about	about	ADP
taxlaw-2867	398	52	…	…	PUNCT
taxlaw-2867	398	53	whether	whether	SCONJ
taxlaw-2867	398	54	the	the	DET
taxlaw-2867	398	55	privatization	privatization	NOUN
taxlaw-2867	398	56	process	process	NOUN
taxlaw-2867	398	57	will	will	AUX
taxlaw-2867	398	58	be	be	AUX
taxlaw-2867	398	59	deepened	deepen	VERB
taxlaw-2867	398	60	,	,	PUNCT
taxlaw-2867	398	61	and	and	CCONJ
taxlaw-2867	398	62	how	how	SCONJ
taxlaw-2867	398	63	much	much	ADJ
taxlaw-2867	398	64	the	the	DET
taxlaw-2867	398	65	state	state	NOUN
taxlaw-2867	398	66	will	will	AUX
taxlaw-2867	398	67	retreat	retreat	VERB
taxlaw-2867	398	68	.	.	PUNCT
taxlaw-2867	399	1	yet	yet	ADV
taxlaw-2867	399	2	,	,	PUNCT
taxlaw-2867	399	3	the	the	DET
taxlaw-2867	399	4	outcome	outcome	NOUN
taxlaw-2867	399	5	is	be	AUX
taxlaw-2867	399	6	always	always	ADV
taxlaw-2867	399	7	disappointing	disappointing	ADJ
taxlaw-2867	399	8	from	from	ADP
taxlaw-2867	399	9	the	the	DET
taxlaw-2867	399	10	point	point	NOUN
taxlaw-2867	399	11	of	of	ADP
taxlaw-2867	399	12	view	view	NOUN
taxlaw-2867	399	13	of	of	ADP
taxlaw-2867	399	14	these	these	DET
taxlaw-2867	399	15	observers	observer	NOUN
taxlaw-2867	399	16	.	.	PUNCT
taxlaw-2867	400	1	there	there	PRON
taxlaw-2867	400	2	is	be	VERB
taxlaw-2867	400	3	always	always	ADV
taxlaw-2867	400	4	more	more	ADJ
taxlaw-2867	400	5	state	state	NOUN
taxlaw-2867	400	6	intervention	intervention	NOUN
taxlaw-2867	400	7	and	and	CCONJ
taxlaw-2867	400	8	more	more	ADJ
taxlaw-2867	400	9	state	state	NOUN
taxlaw-2867	400	10	ownership	ownership	NOUN
taxlaw-2867	400	11	than	than	SCONJ
taxlaw-2867	400	12	was	be	AUX
taxlaw-2867	400	13	expected	expect	VERB
taxlaw-2867	400	14	.	.	PUNCT
taxlaw-2867	400	15	”	"	PUNCT
taxlaw-2867	400	16	)	)	PUNCT
taxlaw-2867	400	17	.	.	PUNCT
taxlaw-2867	401	1	143	143	NUM
taxlaw-2867	401	2	see	see	VERB
taxlaw-2867	401	3	matthew	matthew	PROPN
taxlaw-2867	401	4	miller	miller	PROPN
taxlaw-2867	401	5	&	&	CCONJ
taxlaw-2867	401	6	fang	fang	PROPN
taxlaw-2867	401	7	cheng	cheng	PROPN
taxlaw-2867	401	8	,	,	PUNCT
taxlaw-2867	401	9	china	china	PROPN
taxlaw-2867	401	10	says	say	VERB
taxlaw-2867	401	11	framework	framework	NOUN
taxlaw-2867	401	12	for	for	ADP
taxlaw-2867	401	13	state	state	NOUN
taxlaw-2867	401	14	-	-	PUNCT
taxlaw-2867	401	15	owned	own	VERB
taxlaw-2867	401	16	enterprise	enterprise	NOUN
taxlaw-2867	401	17	reform	reform	NOUN
taxlaw-2867	401	18	‘	'	PUNCT
taxlaw-2867	401	19	basically	basically	ADV
taxlaw-2867	401	20	complete	complete	ADJ
taxlaw-2867	401	21	,	,	PUNCT
taxlaw-2867	401	22	’	'	PUNCT
taxlaw-2867	401	23	reuters	reuters	PROPN
taxlaw-2867	401	24	(	(	PUNCT
taxlaw-2867	401	25	sept	sept	PROPN
taxlaw-2867	401	26	.	.	PROPN
taxlaw-2867	401	27	28	28	NUM
taxlaw-2867	401	28	,	,	PUNCT
taxlaw-2867	401	29	2017	2017	NUM
taxlaw-2867	401	30	)	)	PUNCT
taxlaw-2867	401	31	,	,	PUNCT
taxlaw-2867	401	32	https://www.reuters.com/article/us-china-soe-reforms/china-says-frameworkfor-state-owned-enterprise-reform-basically-complete-iduskcn1c313p	https://www.reuters.com/article/us-china-soe-reforms/china-says-frameworkfor-state-owned-enterprise-reform-basically-complete-iduskcn1c313p	X
taxlaw-2867	402	1	[	[	X
taxlaw-2867	402	2	https://perma.cc/xh4f-pnhs	https://perma.cc/xh4f-pnhs	NOUN
taxlaw-2867	402	3	]	]	PUNCT
taxlaw-2867	402	4	.	.	PUNCT
taxlaw-2867	403	1	144	144	NUM
taxlaw-2867	403	2	see	see	VERB
taxlaw-2867	403	3	,	,	PUNCT
taxlaw-2867	403	4	e.g.	e.g.	ADV
taxlaw-2867	403	5	,	,	PUNCT
taxlaw-2867	403	6	chen	chen	PROPN
taxlaw-2867	403	7	li	li	PROPN
taxlaw-2867	403	8	,	,	PUNCT
taxlaw-2867	403	9	china	china	PROPN
taxlaw-2867	403	10	’s	’s	PART
taxlaw-2867	403	11	centralized	centralize	VERB
taxlaw-2867	403	12	industrial	industrial	ADJ
taxlaw-2867	403	13	order	order	NOUN
taxlaw-2867	403	14	(	(	PUNCT
taxlaw-2867	403	15	2015	2015	NUM
taxlaw-2867	403	16	)	)	PUNCT
taxlaw-2867	403	17	;	;	PUNCT
taxlaw-2867	403	18	regulating	regulate	VERB
taxlaw-2867	403	19	the	the	DET
taxlaw-2867	403	20	visible	visible	ADJ
taxlaw-2867	403	21	hand	hand	NOUN
taxlaw-2867	403	22	?	?	PUNCT
taxlaw-2867	403	23	,	,	PUNCT
taxlaw-2867	403	24	supra	supra	PROPN
taxlaw-2867	403	25	note	note	VERB
taxlaw-2867	403	26	142	142	NUM
taxlaw-2867	403	27	;	;	PUNCT
taxlaw-2867	403	28	lin	lin	PROPN
taxlaw-2867	403	29	&	&	CCONJ
taxlaw-2867	403	30	milhaupt	milhaupt	PROPN
taxlaw-2867	403	31	,	,	PUNCT
taxlaw-2867	403	32	supra	supra	PROPN
taxlaw-2867	403	33	note	note	PROPN
taxlaw-2867	403	34	20	20	NUM
taxlaw-2867	403	35	;	;	PUNCT
taxlaw-2867	403	36	ming	ming	PROPN
taxlaw-2867	403	37	du	du	PROPN
taxlaw-2867	403	38	,	,	PUNCT
taxlaw-2867	403	39	china	china	PROPN
taxlaw-2867	403	40	’s	’s	PART
taxlaw-2867	403	41	state	state	NOUN
taxlaw-2867	403	42	capitalism	capitalism	NOUN
taxlaw-2867	403	43	and	and	CCONJ
taxlaw-2867	403	44	the	the	DET
taxlaw-2867	403	45	world	world	NOUN
taxlaw-2867	403	46	trade	trade	NOUN
taxlaw-2867	403	47	law	law	NOUN
taxlaw-2867	403	48	,	,	PUNCT
taxlaw-2867	403	49	63	63	NUM
taxlaw-2867	403	50	int’l	int’l	NOUN
taxlaw-2867	403	51	&	&	CCONJ
taxlaw-2867	403	52	comp	comp	PROPN
taxlaw-2867	403	53	.	.	PUNCT
taxlaw-2867	404	1	l.	l.	PROPN
taxlaw-2867	404	2	q.	q.	PROPN
taxlaw-2867	404	3	409	409	NUM
taxlaw-2867	404	4	(	(	PUNCT
taxlaw-2867	404	5	2014	2014	NUM
taxlaw-2867	404	6	)	)	PUNCT
taxlaw-2867	404	7	;	;	PUNCT
taxlaw-2867	404	8	mark	mark	PROPN
taxlaw-2867	404	9	wu	wu	PROPN
taxlaw-2867	404	10	,	,	PUNCT
taxlaw-2867	404	11	the	the	DET
taxlaw-2867	404	12	“	"	PUNCT
taxlaw-2867	404	13	china	china	PROPN
taxlaw-2867	404	14	,	,	PUNCT
taxlaw-2867	404	15	inc	inc	PROPN
taxlaw-2867	404	16	.	.	PROPN
taxlaw-2867	404	17	”	"	PUNCT
taxlaw-2867	404	18	challenge	challenge	NOUN
taxlaw-2867	404	19	to	to	ADP
taxlaw-2867	404	20	global	global	ADJ
taxlaw-2867	404	21	trade	trade	NOUN
taxlaw-2867	404	22	governance	governance	NOUN
taxlaw-2867	404	23	,	,	PUNCT
taxlaw-2867	404	24	57	57	NUM
taxlaw-2867	404	25	harv	harv	NOUN
taxlaw-2867	404	26	.	.	PUNCT
taxlaw-2867	405	1	int’l	int’l	PRON
taxlaw-2867	405	2	l.	l.	PROPN
taxlaw-2867	405	3	j.	j.	PROPN
taxlaw-2867	405	4	261	261	NUM
taxlaw-2867	405	5	(	(	PUNCT
taxlaw-2867	405	6	2016	2016	NUM
taxlaw-2867	405	7	)	)	PUNCT
taxlaw-2867	405	8	;	;	PUNCT
taxlaw-2867	405	9	see	see	VERB
taxlaw-2867	405	10	also	also	ADV
taxlaw-2867	405	11	barry	barry	PROPN
taxlaw-2867	405	12	naughton	naughton	PROPN
taxlaw-2867	405	13	,	,	PUNCT
taxlaw-2867	405	14	the	the	DET
taxlaw-2867	405	15	transformation	transformation	NOUN
taxlaw-2867	405	16	of	of	ADP
taxlaw-2867	405	17	the	the	DET
taxlaw-2867	405	18	state	state	NOUN
taxlaw-2867	405	19	sector	sector	NOUN
taxlaw-2867	405	20	:	:	PUNCT
taxlaw-2867	405	21	sasac	sasac	NOUN
taxlaw-2867	405	22	,	,	PUNCT
taxlaw-2867	405	23	the	the	DET
taxlaw-2867	405	24	market	market	NOUN
taxlaw-2867	405	25	economy	economy	NOUN
taxlaw-2867	405	26	,	,	PUNCT
taxlaw-2867	405	27	and	and	CCONJ
taxlaw-2867	405	28	the	the	DET
taxlaw-2867	405	29	new	new	ADJ
taxlaw-2867	405	30	national	national	ADJ
taxlaw-2867	405	31	champions	champion	NOUN
taxlaw-2867	405	32	,	,	PUNCT
taxlaw-2867	405	33	in	in	ADP
taxlaw-2867	405	34	state	state	NOUN
taxlaw-2867	405	35	capitalism	capitalism	NOUN
taxlaw-2867	405	36	,	,	PUNCT
taxlaw-2867	405	37	supra	supra	PROPN
taxlaw-2867	405	38	note	note	NOUN
taxlaw-2867	405	39	20	20	NUM
taxlaw-2867	405	40	,	,	PUNCT
taxlaw-2867	405	41	at	at	ADP
taxlaw-2867	405	42	46	46	NUM
taxlaw-2867	405	43	,	,	PUNCT
taxlaw-2867	405	44	47	47	NUM
taxlaw-2867	405	45	(	(	PUNCT
taxlaw-2867	405	46	arguing	argue	VERB
taxlaw-2867	405	47	chinese	chinese	ADJ
taxlaw-2867	405	48	central	central	ADJ
taxlaw-2867	405	49	soes	soe	NOUN
taxlaw-2867	405	50	“	"	PUNCT
taxlaw-2867	405	51	have	have	AUX
taxlaw-2867	405	52	developed	develop	VERB
taxlaw-2867	405	53	into	into	ADP
taxlaw-2867	405	54	a	a	DET
taxlaw-2867	405	55	powerful	powerful	ADJ
taxlaw-2867	405	56	and	and	CCONJ
taxlaw-2867	405	57	profitable	profitable	ADJ
taxlaw-2867	405	58	economic	economic	ADJ
taxlaw-2867	405	59	force	force	NOUN
taxlaw-2867	405	60	,	,	PUNCT
taxlaw-2867	405	61	representing	represent	VERB
taxlaw-2867	405	62	the	the	DET
taxlaw-2867	405	63	core	core	NOUN
taxlaw-2867	405	64	of	of	ADP
taxlaw-2867	405	65	state	state	NOUN
taxlaw-2867	405	66	capitalism	capitalism	NOUN
taxlaw-2867	405	67	in	in	ADP
taxlaw-2867	405	68	china	china	PROPN
taxlaw-2867	405	69	.	.	PUNCT
taxlaw-2867	405	70	”	"	PUNCT
taxlaw-2867	405	71	)	)	PUNCT
taxlaw-2867	405	72	.	.	PUNCT
taxlaw-2867	406	1	145	145	NUM
taxlaw-2867	406	2	see	see	VERB
taxlaw-2867	406	3	int’l	int’l	NUM
taxlaw-2867	406	4	trade	trade	NOUN
taxlaw-2867	406	5	admin	admin	PROPN
taxlaw-2867	406	6	.	.	PUNCT
taxlaw-2867	406	7	,	,	PUNCT
taxlaw-2867	406	8	china	china	PROPN
taxlaw-2867	406	9	country	country	PROPN
taxlaw-2867	406	10	commercial	commercial	ADJ
taxlaw-2867	406	11	guide	guide	NOUN
taxlaw-2867	406	12	(	(	PUNCT
taxlaw-2867	406	13	2017	2017	NUM
taxlaw-2867	406	14	)	)	PUNCT
taxlaw-2867	406	15	https://www.export.gov/article?id=china-state-owned-enterprises	https://www.export.gov/article?id=china-state-owned-enterprise	NOUN
taxlaw-2867	406	16	[	[	X
taxlaw-2867	406	17	https://perma.cc/9lva-36av	https://perma.cc/9lva-36av	X
taxlaw-2867	406	18	]	]	X
taxlaw-2867	406	19	;	;	PUNCT
taxlaw-2867	406	20	china	china	PROPN
taxlaw-2867	406	21	’s	’s	PART
taxlaw-2867	406	22	state	state	NOUN
taxlaw-2867	406	23	enterprises	enterprise	NOUN
taxlaw-2867	406	24	are	be	AUX
taxlaw-2867	406	25	not	not	PART
taxlaw-2867	406	26	retreating	retreat	VERB
taxlaw-2867	406	27	but	but	CCONJ
taxlaw-2867	406	28	advancing	advance	VERB
taxlaw-2867	406	29	,	,	PUNCT
taxlaw-2867	406	30	economist	economist	NOUN
taxlaw-2867	406	31	(	(	PUNCT
taxlaw-2867	406	32	july	july	PROPN
taxlaw-2867	406	33	20	20	NUM
taxlaw-2867	406	34	,	,	PUNCT
taxlaw-2867	406	35	2017	2017	NUM
taxlaw-2867	406	36	)	)	PUNCT
taxlaw-2867	406	37	,	,	PUNCT
taxlaw-2867	406	38	https://www.economist.com/news/leaders/21725295-bad-china-and-world-chinas-state-enterprises-are-notretreating-advancing	https://www.economist.com/news/leaders/21725295-bad-china-and-world-chinas-state-enterprises-are-notretreating-advance	VERB
taxlaw-2867	407	1	[	[	X
taxlaw-2867	407	2	https://perma.cc/y24n-3sg9	https://perma.cc/y24n-3sg9	ADV
taxlaw-2867	407	3	]	]	X
taxlaw-2867	407	4	;	;	PUNCT
taxlaw-2867	407	5	see	see	VERB
taxlaw-2867	407	6	also	also	ADV
taxlaw-2867	407	7	derek	derek	PROPN
taxlaw-2867	407	8	scissors	scissor	NOUN
taxlaw-2867	407	9	,	,	PUNCT
taxlaw-2867	407	10	china	china	PROPN
taxlaw-2867	407	11	’s	’s	PART
taxlaw-2867	407	12	soe	soe	PROPN
taxlaw-2867	407	13	sector	sector	NOUN
taxlaw-2867	407	14	is	be	AUX
taxlaw-2867	407	15	bigger	big	ADJ
taxlaw-2867	407	16	than	than	SCONJ
taxlaw-2867	407	17	some	some	PRON
taxlaw-2867	407	18	would	would	AUX
taxlaw-2867	407	19	have	have	VERB
taxlaw-2867	407	20	us	we	PRON
taxlaw-2867	407	21	think	think	VERB
taxlaw-2867	407	22	,	,	PUNCT
taxlaw-2867	407	23	e.	e.	PROPN
taxlaw-2867	407	24	asia	asia	PROPN
taxlaw-2867	407	25	f.	f.	PROPN
taxlaw-2867	407	26	(	(	PUNCT
taxlaw-2867	407	27	may	may	PROPN
taxlaw-2867	407	28	17	17	NUM
taxlaw-2867	407	29	,	,	PUNCT
taxlaw-2867	407	30	2016	2016	NUM
taxlaw-2867	407	31	)	)	PUNCT
taxlaw-2867	407	32	,	,	PUNCT
taxlaw-2867	407	33	http://www.eastasiaforum.org/2016/05/17/chinas-soe-sectoris-bigger-than-some-would-have-us-think/	http://www.eastasiaforum.org/2016/05/17/chinas-soe-sectoris-bigger-than-some-would-have-us-think/	PROPN
taxlaw-2867	408	1	[	[	X
taxlaw-2867	408	2	https://perma.cc/2rcz-erth	https://perma.cc/2rcz-erth	X
taxlaw-2867	408	3	]	]	X
taxlaw-2867	408	4	(	(	PUNCT
taxlaw-2867	408	5	discussing	discuss	VERB
taxlaw-2867	408	6	the	the	DET
taxlaw-2867	408	7	difficulty	difficulty	NOUN
taxlaw-2867	408	8	in	in	ADP
taxlaw-2867	408	9	estimating	estimate	VERB
taxlaw-2867	408	10	the	the	DET
taxlaw-2867	408	11	size	size	NOUN
taxlaw-2867	408	12	of	of	ADP
taxlaw-2867	408	13	the	the	DET
taxlaw-2867	408	14	soe	soe	ADJ
taxlaw-2867	408	15	sector	sector	NOUN
taxlaw-2867	408	16	and	and	CCONJ
taxlaw-2867	408	17	suggesting	suggest	VERB
taxlaw-2867	408	18	soes	soe	NOUN
taxlaw-2867	408	19	may	may	AUX
taxlaw-2867	408	20	account	account	VERB
taxlaw-2867	408	21	for	for	ADP
taxlaw-2867	408	22	close	close	ADJ
taxlaw-2867	408	23	to	to	PART
taxlaw-2867	408	24	60	60	NUM
taxlaw-2867	408	25	percent	percent	NOUN
taxlaw-2867	408	26	of	of	ADP
taxlaw-2867	408	27	gdp	gdp	NOUN
taxlaw-2867	408	28	.	.	PUNCT
taxlaw-2867	408	29	)	)	PUNCT
taxlaw-2867	408	30	.	.	PUNCT
taxlaw-2867	409	1	https://www.export.gov/article?id=china-state-owned-enterprises	https://www.export.gov/article?id=china-state-owned-enterprise	NOUN
taxlaw-2867	409	2	https://www.economist.com/news/leaders/21725295-bad-china-and-world-chinas-state-enterprises-are-not-retreating-advancing	https://www.economist.com/news/leaders/21725295-bad-china-and-world-chinas-state-enterprises-are-not-retreating-advance	VERB
taxlaw-2867	409	3	https://www.economist.com/news/leaders/21725295-bad-china-and-world-chinas-state-enterprises-are-not-retreating-advancing	https://www.economist.com/news/leaders/21725295-bad-china-and-world-chinas-state-enterprises-are-not-retreating-advance	VERB
taxlaw-2867	409	4	http://www.eastasiaforum.org/2016/05/17/chinas-soe-sector-is-bigger-than-some-would-have-us-think/	http://www.eastasiaforum.org/2016/05/17/chinas-soe-sector-is-bigger-than-some-would-have-us-think/	NOUN
taxlaw-2867	409	5	http://www.eastasiaforum.org/2016/05/17/chinas-soe-sector-is-bigger-than-some-would-have-us-think/	http://www.eastasiaforum.org/2016/05/17/chinas-soe-sector-is-bigger-than-some-would-have-us-think/	NOUN
taxlaw-2867	409	6	2018	2018	NUM
taxlaw-2867	409	7	]	]	PUNCT
taxlaw-2867	409	8	97	97	NUM
taxlaw-2867	409	9	chinese	chinese	ADJ
taxlaw-2867	409	10	state	state	NOUN
taxlaw-2867	409	11	capitalism	capitalism	NOUN
taxlaw-2867	409	12	and	and	CCONJ
taxlaw-2867	409	13	the	the	DET
taxlaw-2867	409	14	international	international	ADJ
taxlaw-2867	409	15	tax	tax	NOUN
taxlaw-2867	409	16	regime	regime	NOUN
taxlaw-2867	409	17	state	state	NOUN
taxlaw-2867	409	18	’s	’s	PART
taxlaw-2867	409	19	retreat	retreat	NOUN
taxlaw-2867	409	20	from	from	ADP
taxlaw-2867	409	21	the	the	DET
taxlaw-2867	409	22	economy	economy	NOUN
taxlaw-2867	409	23	.	.	PUNCT
taxlaw-2867	409	24	”146	”146	PUNCT
taxlaw-2867	410	1	he	he	PRON
taxlaw-2867	410	2	has	have	AUX
taxlaw-2867	410	3	reasserted	reassert	VERB
taxlaw-2867	410	4	that	that	SCONJ
taxlaw-2867	410	5	soes	soe	NOUN
taxlaw-2867	410	6	should	should	AUX
taxlaw-2867	410	7	be	be	AUX
taxlaw-2867	410	8	the	the	DET
taxlaw-2867	410	9	commanding	commanding	ADJ
taxlaw-2867	410	10	heights	height	NOUN
taxlaw-2867	410	11	of	of	ADP
taxlaw-2867	410	12	the	the	DET
taxlaw-2867	410	13	economy.147	economy.147	NOUN
taxlaw-2867	410	14	while	while	SCONJ
taxlaw-2867	410	15	chinese	chinese	ADJ
taxlaw-2867	410	16	leadership	leadership	NOUN
taxlaw-2867	410	17	has	have	AUX
taxlaw-2867	410	18	acknowledged	acknowledge	VERB
taxlaw-2867	410	19	the	the	DET
taxlaw-2867	410	20	need	need	NOUN
taxlaw-2867	410	21	to	to	PART
taxlaw-2867	410	22	increase	increase	VERB
taxlaw-2867	410	23	the	the	DET
taxlaw-2867	410	24	competitiveness	competitiveness	NOUN
taxlaw-2867	410	25	of	of	ADP
taxlaw-2867	410	26	soes	soe	NOUN
taxlaw-2867	410	27	,	,	PUNCT
taxlaw-2867	410	28	it	it	PRON
taxlaw-2867	410	29	has	have	AUX
taxlaw-2867	410	30	called	call	VERB
taxlaw-2867	410	31	for	for	ADP
taxlaw-2867	410	32	making	make	VERB
taxlaw-2867	410	33	soes	soe	NOUN
taxlaw-2867	410	34	“	"	PUNCT
taxlaw-2867	410	35	bigger	big	ADJ
taxlaw-2867	410	36	and	and	CCONJ
taxlaw-2867	410	37	stronger	strong	ADJ
taxlaw-2867	410	38	”	"	PUNCT
taxlaw-2867	410	39	while	while	SCONJ
taxlaw-2867	410	40	maintaining	maintain	VERB
taxlaw-2867	410	41	them	they	PRON
taxlaw-2867	410	42	under	under	ADP
taxlaw-2867	410	43	public	public	ADJ
taxlaw-2867	410	44	ownership.148	ownership.148	NOUN
taxlaw-2867	410	45	through	through	ADP
taxlaw-2867	410	46	both	both	PRON
taxlaw-2867	410	47	improving	improve	VERB
taxlaw-2867	410	48	operations	operation	NOUN
taxlaw-2867	410	49	and	and	CCONJ
taxlaw-2867	410	50	merging	merge	VERB
taxlaw-2867	410	51	major	major	ADJ
taxlaw-2867	410	52	soes	soe	NOUN
taxlaw-2867	410	53	into	into	ADP
taxlaw-2867	410	54	even	even	ADV
taxlaw-2867	410	55	larger	large	ADJ
taxlaw-2867	410	56	corporate	corporate	ADJ
taxlaw-2867	410	57	giants	giant	NOUN
taxlaw-2867	410	58	,	,	PUNCT
taxlaw-2867	410	59	the	the	DET
taxlaw-2867	410	60	government	government	NOUN
taxlaw-2867	410	61	envisions	envision	VERB
taxlaw-2867	410	62	the	the	DET
taxlaw-2867	410	63	transformation	transformation	NOUN
taxlaw-2867	410	64	of	of	ADP
taxlaw-2867	410	65	its	its	PRON
taxlaw-2867	410	66	current	current	ADJ
taxlaw-2867	410	67	“	"	PUNCT
taxlaw-2867	410	68	national	national	ADJ
taxlaw-2867	410	69	champions	champion	NOUN
taxlaw-2867	410	70	”	"	PUNCT
taxlaw-2867	410	71	into	into	ADP
taxlaw-2867	410	72	state	state	NOUN
taxlaw-2867	410	73	-	-	PUNCT
taxlaw-2867	410	74	owned	own	VERB
taxlaw-2867	410	75	“	"	PUNCT
taxlaw-2867	410	76	global	global	ADJ
taxlaw-2867	410	77	champions	champion	NOUN
taxlaw-2867	410	78	.	.	PUNCT
taxlaw-2867	410	79	”	"	PUNCT
taxlaw-2867	411	1	149	149	NUM
taxlaw-2867	411	2	as	as	ADV
taxlaw-2867	411	3	further	far	ADV
taxlaw-2867	411	4	discussed	discuss	VERB
taxlaw-2867	411	5	below	below	ADV
taxlaw-2867	411	6	,	,	PUNCT
taxlaw-2867	411	7	china	china	PROPN
taxlaw-2867	411	8	’s	’s	PART
taxlaw-2867	411	9	recent	recent	ADJ
taxlaw-2867	411	10	industrial	industrial	ADJ
taxlaw-2867	411	11	and	and	CCONJ
taxlaw-2867	411	12	foreign	foreign	ADJ
taxlaw-2867	411	13	policy	policy	NOUN
taxlaw-2867	411	14	initiatives	initiative	NOUN
taxlaw-2867	411	15	are	be	AUX
taxlaw-2867	411	16	designed	design	VERB
taxlaw-2867	411	17	to	to	PART
taxlaw-2867	411	18	further	far	ADV
taxlaw-2867	411	19	increase	increase	VERB
taxlaw-2867	411	20	their	their	PRON
taxlaw-2867	411	21	international	international	ADJ
taxlaw-2867	411	22	prominence	prominence	NOUN
taxlaw-2867	411	23	and	and	CCONJ
taxlaw-2867	411	24	global	global	ADJ
taxlaw-2867	411	25	market	market	NOUN
taxlaw-2867	411	26	clout	clout	NOUN
taxlaw-2867	411	27	.	.	PUNCT
taxlaw-2867	412	1	150	150	NUM
taxlaw-2867	412	2	at	at	ADP
taxlaw-2867	412	3	the	the	DET
taxlaw-2867	412	4	same	same	ADJ
taxlaw-2867	412	5	time	time	NOUN
taxlaw-2867	412	6	,	,	PUNCT
taxlaw-2867	412	7	xi	xi	PROPN
taxlaw-2867	412	8	has	have	AUX
taxlaw-2867	412	9	asserted	assert	VERB
taxlaw-2867	412	10	that	that	SCONJ
taxlaw-2867	412	11	communist	communist	PROPN
taxlaw-2867	412	12	party	party	NOUN
taxlaw-2867	412	13	leadership	leadership	NOUN
taxlaw-2867	412	14	must	must	AUX
taxlaw-2867	412	15	remain	remain	VERB
taxlaw-2867	412	16	“	"	PUNCT
taxlaw-2867	412	17	the	the	DET
taxlaw-2867	412	18	root	root	NOUN
taxlaw-2867	412	19	and	and	CCONJ
taxlaw-2867	412	20	soul	soul	NOUN
taxlaw-2867	412	21	”	"	PUNCT
taxlaw-2867	412	22	of	of	ADP
taxlaw-2867	412	23	soes	soe	NOUN
taxlaw-2867	412	24	and	and	CCONJ
taxlaw-2867	412	25	under	under	ADP
taxlaw-2867	412	26	his	his	PRON
taxlaw-2867	412	27	watch	watch	NOUN
taxlaw-2867	412	28	the	the	DET
taxlaw-2867	412	29	party	party	NOUN
taxlaw-2867	412	30	has	have	AUX
taxlaw-2867	412	31	strengthened	strengthen	VERB
taxlaw-2867	412	32	its	its	PRON
taxlaw-2867	412	33	influence	influence	NOUN
taxlaw-2867	412	34	over	over	ADP
taxlaw-2867	412	35	the	the	DET
taxlaw-2867	412	36	business	business	NOUN
taxlaw-2867	412	37	decisions	decision	NOUN
taxlaw-2867	412	38	of	of	ADP
taxlaw-2867	412	39	soes	soe	NOUN
taxlaw-2867	412	40	,	,	PUNCT
taxlaw-2867	412	41	as	as	ADV
taxlaw-2867	412	42	well	well	ADV
taxlaw-2867	412	43	as	as	ADP
taxlaw-2867	412	44	private	private	ADJ
taxlaw-2867	412	45	chinese	chinese	ADJ
taxlaw-2867	412	46	companies.151	companies.151	VERB
taxlaw-2867	412	47	the	the	DET
taxlaw-2867	412	48	party	party	NOUN
taxlaw-2867	412	49	has	have	AUX
taxlaw-2867	412	50	always	always	ADV
taxlaw-2867	412	51	maintained	maintain	VERB
taxlaw-2867	412	52	extensive	extensive	ADJ
taxlaw-2867	412	53	legal	legal	ADJ
taxlaw-2867	412	54	and	and	CCONJ
taxlaw-2867	412	55	political	political	ADJ
taxlaw-2867	412	56	control	control	NOUN
taxlaw-2867	412	57	over	over	ADP
taxlaw-2867	412	58	major	major	ADJ
taxlaw-2867	412	59	soes	soe	NOUN
taxlaw-2867	412	60	,	,	PUNCT
taxlaw-2867	412	61	but	but	CCONJ
taxlaw-2867	412	62	recent	recent	ADJ
taxlaw-2867	412	63	government	government	NOUN
taxlaw-2867	412	64	pronouncements	pronouncement	NOUN
taxlaw-2867	412	65	have	have	AUX
taxlaw-2867	412	66	placed	place	VERB
taxlaw-2867	412	67	a	a	DET
taxlaw-2867	412	68	particularly	particularly	ADV
taxlaw-2867	412	69	strong	strong	ADJ
taxlaw-2867	412	70	emphasis	emphasis	NOUN
taxlaw-2867	412	71	on	on	ADP
taxlaw-2867	412	72	the	the	DET
taxlaw-2867	412	73	importance	importance	NOUN
taxlaw-2867	412	74	of	of	ADP
taxlaw-2867	412	75	“	"	PUNCT
taxlaw-2867	412	76	party	party	NOUN
taxlaw-2867	412	77	building	building	NOUN
taxlaw-2867	412	78	”	"	PUNCT
taxlaw-2867	412	79	and	and	CCONJ
taxlaw-2867	412	80	“	"	PUNCT
taxlaw-2867	412	81	strengthening	strengthen	VERB
taxlaw-2867	412	82	party	party	NOUN
taxlaw-2867	412	83	leadership	leadership	NOUN
taxlaw-2867	412	84	”	"	PUNCT
taxlaw-2867	412	85	within	within	ADP
taxlaw-2867	412	86	soes.152	soes.152	PROPN
taxlaw-2867	412	87	moreover	moreover	ADV
taxlaw-2867	412	88	,	,	PUNCT
taxlaw-2867	412	89	146	146	NUM
taxlaw-2867	412	90	china	china	PROPN
taxlaw-2867	412	91	’s	’s	PART
taxlaw-2867	412	92	state	state	NOUN
taxlaw-2867	412	93	enterprises	enterprise	NOUN
taxlaw-2867	412	94	are	be	AUX
taxlaw-2867	412	95	not	not	PART
taxlaw-2867	412	96	retreating	retreat	VERB
taxlaw-2867	412	97	but	but	CCONJ
taxlaw-2867	412	98	advancing	advance	VERB
taxlaw-2867	412	99	,	,	PUNCT
taxlaw-2867	412	100	supra	supra	PROPN
taxlaw-2867	412	101	note	note	PROPN
taxlaw-2867	412	102	145	145	NUM
taxlaw-2867	412	103	;	;	PUNCT
taxlaw-2867	412	104	see	see	VERB
taxlaw-2867	412	105	also	also	ADV
taxlaw-2867	412	106	reform	reform	NOUN
taxlaw-2867	412	107	of	of	ADP
taxlaw-2867	412	108	china	china	PROPN
taxlaw-2867	412	109	’s	’s	PART
taxlaw-2867	412	110	ailing	ail	VERB
taxlaw-2867	412	111	state	state	NOUN
taxlaw-2867	412	112	-	-	PUNCT
taxlaw-2867	412	113	owned	own	VERB
taxlaw-2867	412	114	firms	firm	NOUN
taxlaw-2867	412	115	is	be	AUX
taxlaw-2867	412	116	emboldening	embolden	VERB
taxlaw-2867	412	117	them	they	PRON
taxlaw-2867	412	118	,	,	PUNCT
taxlaw-2867	412	119	economist	economist	NOUN
taxlaw-2867	412	120	(	(	PUNCT
taxlaw-2867	412	121	july	july	PROPN
taxlaw-2867	412	122	22	22	NUM
taxlaw-2867	412	123	,	,	PUNCT
taxlaw-2867	412	124	2017	2017	NUM
taxlaw-2867	412	125	)	)	PUNCT
taxlaw-2867	412	126	,	,	PUNCT
taxlaw-2867	412	127	https://www.economist.com/news/finance-and-economics/21725293-outperformed-private-firms-they-are-nolonger-shrinking-share-overall	https://www.economist.com/news/finance-and-economics/21725293-outperformed-private-firms-they-are-nolonger-shrinking-share-overall	PROPN
taxlaw-2867	413	1	[	[	X
taxlaw-2867	413	2	https://perma.cc/y24n-3sg9	https://perma.cc/y24n-3sg9	X
taxlaw-2867	413	3	]	]	X
taxlaw-2867	413	4	(	(	PUNCT
taxlaw-2867	413	5	reporting	report	VERB
taxlaw-2867	413	6	that	that	SCONJ
taxlaw-2867	413	7	chinese	chinese	ADJ
taxlaw-2867	413	8	soes	soe	NOUN
taxlaw-2867	413	9	are	be	AUX
taxlaw-2867	413	10	now	now	ADV
taxlaw-2867	413	11	growing	grow	VERB
taxlaw-2867	413	12	faster	fast	ADV
taxlaw-2867	413	13	than	than	ADP
taxlaw-2867	413	14	chinese	chinese	ADJ
taxlaw-2867	413	15	private	private	ADJ
taxlaw-2867	413	16	-	-	PUNCT
taxlaw-2867	413	17	sector	sector	NOUN
taxlaw-2867	413	18	investment	investment	NOUN
taxlaw-2867	413	19	)	)	PUNCT
taxlaw-2867	413	20	.	.	PUNCT
taxlaw-2867	414	1	147	147	NUM
taxlaw-2867	414	2	see	see	VERB
taxlaw-2867	414	3	michael	michael	PROPN
taxlaw-2867	414	4	martina	martina	PROPN
taxlaw-2867	414	5	&	&	CCONJ
taxlaw-2867	414	6	kevin	kevin	PROPN
taxlaw-2867	414	7	yao	yao	PROPN
taxlaw-2867	414	8	,	,	PUNCT
taxlaw-2867	414	9	as	as	SCONJ
taxlaw-2867	414	10	china	china	PROPN
taxlaw-2867	414	11	's	's	PART
taxlaw-2867	414	12	leaders	leader	NOUN
taxlaw-2867	414	13	gather	gather	VERB
taxlaw-2867	414	14	,	,	PUNCT
taxlaw-2867	414	15	market	market	NOUN
taxlaw-2867	414	16	reform	reform	NOUN
taxlaw-2867	414	17	hopes	hope	VERB
taxlaw-2867	414	18	fade	fade	NOUN
taxlaw-2867	414	19	,	,	PUNCT
taxlaw-2867	414	20	reuters	reuters	PROPN
taxlaw-2867	414	21	(	(	PUNCT
taxlaw-2867	414	22	oct	oct	PROPN
taxlaw-2867	414	23	.	.	PROPN
taxlaw-2867	414	24	17	17	NUM
taxlaw-2867	414	25	,	,	PUNCT
taxlaw-2867	414	26	2017	2017	NUM
taxlaw-2867	414	27	)	)	PUNCT
taxlaw-2867	414	28	,	,	PUNCT
taxlaw-2867	414	29	https://www.reuters.com/article/us-china-congress-reform-analysis/as-chinas-leaders-gather-marketreform-hopes-fade-iduskbn1cm142	https://www.reuters.com/article/us-china-congress-reform-analysis/as-chinas-leaders-gather-marketreform-hopes-fade-iduskbn1cm142	PROPN
taxlaw-2867	415	1	[	[	X
taxlaw-2867	415	2	https://perma.cc/tu45-vkg7	https://perma.cc/tu45-vkg7	NOUN
taxlaw-2867	415	3	]	]	PUNCT
taxlaw-2867	415	4	.	.	PUNCT
taxlaw-2867	416	1	148	148	NUM
taxlaw-2867	416	2	he	he	PROPN
taxlaw-2867	416	3	wei	wei	PROPN
taxlaw-2867	416	4	,	,	PUNCT
taxlaw-2867	416	5	china	china	PROPN
taxlaw-2867	416	6	to	to	PART
taxlaw-2867	416	7	create	create	VERB
taxlaw-2867	416	8	bigger	big	ADJ
taxlaw-2867	416	9	,	,	PUNCT
taxlaw-2867	416	10	strong	strong	ADJ
taxlaw-2867	416	11	state	state	NOUN
taxlaw-2867	416	12	-	-	PUNCT
taxlaw-2867	416	13	owned	own	VERB
taxlaw-2867	416	14	firms	firm	NOUN
taxlaw-2867	416	15	,	,	PUNCT
taxlaw-2867	416	16	china	china	PROPN
taxlaw-2867	416	17	daily	daily	PROPN
taxlaw-2867	416	18	,	,	PUNCT
taxlaw-2867	416	19	oct	oct	PROPN
taxlaw-2867	416	20	.	.	PROPN
taxlaw-2867	416	21	20	20	NUM
taxlaw-2867	416	22	,	,	PUNCT
taxlaw-2867	416	23	2017	2017	NUM
taxlaw-2867	416	24	,	,	PUNCT
taxlaw-2867	416	25	http://www.chinadaily.com.cn/business/2017-10/20/content_33477206.htm	http://www.chinadaily.com.cn/business/2017-10/20/content_33477206.htm	PROPN
taxlaw-2867	417	1	[	[	X
taxlaw-2867	417	2	https://perma.cc/48jj-pfat	https://perma.cc/48jj-pfat	NOUN
taxlaw-2867	417	3	]	]	PUNCT
taxlaw-2867	417	4	;	;	PUNCT
taxlaw-2867	417	5	see	see	VERB
taxlaw-2867	417	6	jane	jane	PROPN
taxlaw-2867	417	7	cai	cai	PROPN
taxlaw-2867	417	8	,	,	PUNCT
taxlaw-2867	417	9	forget	forget	VERB
taxlaw-2867	417	10	privatisation	privatisation	NOUN
taxlaw-2867	417	11	,	,	PUNCT
taxlaw-2867	417	12	xi	xi	INTJ
taxlaw-2867	417	13	has	have	VERB
taxlaw-2867	417	14	other	other	ADJ
taxlaw-2867	417	15	big	big	ADJ
taxlaw-2867	417	16	plans	plan	NOUN
taxlaw-2867	417	17	for	for	ADP
taxlaw-2867	417	18	bloated	bloated	ADJ
taxlaw-2867	417	19	state	state	NOUN
taxlaw-2867	417	20	firms	firm	NOUN
taxlaw-2867	417	21	,	,	PUNCT
taxlaw-2867	417	22	s.	s.	PROPN
taxlaw-2867	417	23	china	china	PROPN
taxlaw-2867	417	24	morning	morning	PROPN
taxlaw-2867	417	25	post	post	PROPN
taxlaw-2867	417	26	,	,	PUNCT
taxlaw-2867	417	27	sept	sept	PROPN
taxlaw-2867	417	28	.	.	PROPN
taxlaw-2867	417	29	6	6	NUM
taxlaw-2867	417	30	,	,	PUNCT
taxlaw-2867	417	31	2017	2017	NUM
taxlaw-2867	417	32	,	,	PUNCT
taxlaw-2867	417	33	http://www.scmp.com/news/china/economy/article/2109943/how-china-making-its-state-firm-dinosaurs-bigger-andricher	http://www.scmp.com/news/china/economy/article/2109943/how-china-making-its-state-firm-dinosaurs-bigger-andricher	NOUN
taxlaw-2867	418	1	[	[	X
taxlaw-2867	418	2	https://perma.cc/5446-fakt	https://perma.cc/5446-fakt	X
taxlaw-2867	418	3	]	]	X
taxlaw-2867	418	4	;	;	PUNCT
taxlaw-2867	418	5	see	see	VERB
taxlaw-2867	418	6	also	also	ADV
taxlaw-2867	418	7	hu	hu	PROPN
taxlaw-2867	418	8	angang	angang	PROPN
taxlaw-2867	418	9	(	(	PUNCT
taxlaw-2867	418	10	胡鞍钢	胡鞍钢	PROPN
taxlaw-2867	418	11	)	)	PUNCT
taxlaw-2867	418	12	,	,	PUNCT
taxlaw-2867	418	13	guoyou	guoyou	PROPN
taxlaw-2867	418	14	qiye	qiye	PROPN
taxlaw-2867	418	15	:	:	PUNCT
taxlaw-2867	418	16	gonggu	gonggu	NOUN
taxlaw-2867	418	17	,	,	PUNCT
taxlaw-2867	418	18	tisheng	tisheng	PROPN
taxlaw-2867	418	19	he	he	PRON
taxlaw-2867	418	20	fazhan	fazhan	VERB
taxlaw-2867	418	21	guojia	guojia	VERB
taxlaw-2867	418	22	nengli	nengli	PROPN
taxlaw-2867	418	23	de	de	PROPN
taxlaw-2867	418	24	zhuli	zhuli	PROPN
taxlaw-2867	418	25	jun	jun	PROPN
taxlaw-2867	419	1	[	[	X
taxlaw-2867	419	2	国有企业	国有企业	NOUN
taxlaw-2867	419	3	:	:	PUNCT
taxlaw-2867	419	4	巩固、提升和发展国家能力的主力军	巩固、提升和发展国家能力的主力军	PROPN
taxlaw-2867	419	5	]	]	PUNCT
taxlaw-2867	419	6	(	(	PUNCT
taxlaw-2867	419	7	state	state	NOUN
taxlaw-2867	419	8	-	-	PUNCT
taxlaw-2867	419	9	owned	own	VERB
taxlaw-2867	419	10	enterprises	enterprise	NOUN
taxlaw-2867	419	11	:	:	PUNCT
taxlaw-2867	419	12	the	the	DET
taxlaw-2867	419	13	main	main	ADJ
taxlaw-2867	419	14	force	force	NOUN
taxlaw-2867	419	15	for	for	ADP
taxlaw-2867	419	16	consolidating	consolidate	VERB
taxlaw-2867	419	17	,	,	PUNCT
taxlaw-2867	419	18	upgrading	upgrading	NOUN
taxlaw-2867	419	19	and	and	CCONJ
taxlaw-2867	419	20	developing	develop	VERB
taxlaw-2867	419	21	the	the	DET
taxlaw-2867	419	22	national	national	ADJ
taxlaw-2867	419	23	capabilities	capability	NOUN
taxlaw-2867	419	24	)	)	PUNCT
taxlaw-2867	419	25	,	,	PUNCT
taxlaw-2867	419	26	6	6	NUM
taxlaw-2867	419	27	int’l	int’l	NUM
taxlaw-2867	419	28	tax’n	tax’n	NOUN
taxlaw-2867	419	29	in	in	ADP
taxlaw-2867	419	30	china	china	PROPN
taxlaw-2867	419	31	36	36	NUM
taxlaw-2867	419	32	(	(	PUNCT
taxlaw-2867	419	33	2016	2016	NUM
taxlaw-2867	419	34	)	)	PUNCT
taxlaw-2867	419	35	(	(	PUNCT
taxlaw-2867	419	36	国际税收	国际税收	PROPN
taxlaw-2867	419	37	)	)	PUNCT
taxlaw-2867	419	38	(	(	PUNCT
taxlaw-2867	419	39	arguing	argue	VERB
taxlaw-2867	419	40	that	that	SCONJ
taxlaw-2867	419	41	soes	soe	NOUN
taxlaw-2867	419	42	will	will	AUX
taxlaw-2867	419	43	be	be	AUX
taxlaw-2867	419	44	the	the	DET
taxlaw-2867	419	45	primary	primary	ADJ
taxlaw-2867	419	46	force	force	NOUN
taxlaw-2867	419	47	for	for	ADP
taxlaw-2867	419	48	strengthening	strengthen	VERB
taxlaw-2867	419	49	china	china	PROPN
taxlaw-2867	419	50	’s	’s	PART
taxlaw-2867	419	51	national	national	ADJ
taxlaw-2867	419	52	economic	economic	ADJ
taxlaw-2867	419	53	power	power	NOUN
taxlaw-2867	419	54	in	in	ADP
taxlaw-2867	419	55	the	the	DET
taxlaw-2867	419	56	future	future	NOUN
taxlaw-2867	419	57	)	)	PUNCT
taxlaw-2867	419	58	.	.	PUNCT
taxlaw-2867	420	1	149	149	NUM
taxlaw-2867	420	2	see	see	VERB
taxlaw-2867	420	3	soyoung	soyoung	PROPN
taxlaw-2867	420	4	kim	kim	PROPN
taxlaw-2867	420	5	&	&	CCONJ
taxlaw-2867	420	6	paritosh	paritosh	PROPN
taxlaw-2867	420	7	bansal	bansal	PROPN
taxlaw-2867	420	8	,	,	PUNCT
taxlaw-2867	420	9	exclusive	exclusive	ADJ
taxlaw-2867	420	10	:	:	PUNCT
taxlaw-2867	420	11	china	china	PROPN
taxlaw-2867	420	12	's	's	PART
taxlaw-2867	420	13	state	state	NOUN
taxlaw-2867	420	14	-	-	PUNCT
taxlaw-2867	420	15	owned	own	VERB
taxlaw-2867	420	16	firms	firm	NOUN
taxlaw-2867	420	17	to	to	PART
taxlaw-2867	420	18	face	face	VERB
taxlaw-2867	420	19	more	more	ADJ
taxlaw-2867	420	20	mergers	merger	NOUN
taxlaw-2867	420	21	,	,	PUNCT
taxlaw-2867	420	22	reuters	reuter	NOUN
taxlaw-2867	420	23	(	(	PUNCT
taxlaw-2867	420	24	jan	jan	PROPN
taxlaw-2867	420	25	.	.	PROPN
taxlaw-2867	420	26	24	24	NUM
taxlaw-2867	420	27	,	,	PUNCT
taxlaw-2867	420	28	2018	2018	NUM
taxlaw-2867	420	29	)	)	PUNCT
taxlaw-2867	420	30	,	,	PUNCT
taxlaw-2867	420	31	https://www.reuters.com/article/us-davos-meeting-china-companies-exclusi/exclusive-chinas-stateowned-firms-to-face-more-mergers-iduskbn1fd0tm	https://www.reuters.com/article/us-davos-meeting-china-companies-exclusi/exclusive-chinas-stateowned-firms-to-face-more-mergers-iduskbn1fd0tm	X
taxlaw-2867	421	1	[	[	X
taxlaw-2867	421	2	https://perma.cc/nt3f-e2ur	https://perma.cc/nt3f-e2ur	X
taxlaw-2867	421	3	]	]	PUNCT
taxlaw-2867	421	4	;	;	PUNCT
taxlaw-2867	421	5	gabriel	gabriel	PROPN
taxlaw-2867	421	6	wildau	wildau	PROPN
taxlaw-2867	421	7	,	,	PUNCT
taxlaw-2867	421	8	china	china	PROPN
taxlaw-2867	421	9	’s	’s	PART
taxlaw-2867	421	10	state	state	NOUN
taxlaw-2867	421	11	-	-	PUNCT
taxlaw-2867	421	12	owned	own	VERB
taxlaw-2867	421	13	zombie	zombie	NOUN
taxlaw-2867	421	14	economy	economy	NOUN
taxlaw-2867	421	15	,	,	PUNCT
taxlaw-2867	421	16	fin	fin	NOUN
taxlaw-2867	421	17	.	.	PUNCT
taxlaw-2867	422	1	times	times	PROPN
taxlaw-2867	422	2	,	,	PUNCT
taxlaw-2867	422	3	feb	feb	PROPN
taxlaw-2867	422	4	.	.	PROPN
taxlaw-2867	422	5	29	29	NUM
taxlaw-2867	422	6	,	,	PUNCT
taxlaw-2867	422	7	2016	2016	NUM
taxlaw-2867	422	8	,	,	PUNCT
taxlaw-2867	422	9	https://www.ft.com/content/253d7eb0-ca6c-11e5-84df70594b99fc47	https://www.ft.com/content/253d7eb0-ca6c-11e5-84df70594b99fc47	PROPN
taxlaw-2867	423	1	[	[	X
taxlaw-2867	423	2	https://perma.cc/p7m5-4lk6	https://perma.cc/p7m5-4lk6	PROPN
taxlaw-2867	423	3	]	]	X
taxlaw-2867	423	4	;	;	PUNCT
taxlaw-2867	423	5	huang	huang	PROPN
taxlaw-2867	423	6	kaixi	kaixi	PROPN
taxlaw-2867	423	7	&	&	CCONJ
taxlaw-2867	423	8	song	song	PROPN
taxlaw-2867	423	9	shiqing	shiqing	PROPN
taxlaw-2867	423	10	,	,	PUNCT
taxlaw-2867	423	11	china	china	PROPN
taxlaw-2867	423	12	to	to	PART
taxlaw-2867	423	13	accelerate	accelerate	VERB
taxlaw-2867	423	14	soe	soe	ADJ
taxlaw-2867	423	15	consolidation	consolidation	NOUN
taxlaw-2867	423	16	in	in	ADP
taxlaw-2867	423	17	bid	bid	NOUN
taxlaw-2867	423	18	to	to	PART
taxlaw-2867	423	19	build	build	VERB
taxlaw-2867	423	20	corporate	corporate	ADJ
taxlaw-2867	423	21	giants	giant	NOUN
taxlaw-2867	423	22	,	,	PUNCT
taxlaw-2867	423	23	caixin	caixin	NOUN
taxlaw-2867	423	24	(	(	PUNCT
taxlaw-2867	423	25	july	july	PROPN
taxlaw-2867	423	26	19	19	NUM
taxlaw-2867	423	27	,	,	PUNCT
taxlaw-2867	423	28	2017	2017	NUM
taxlaw-2867	423	29	)	)	PUNCT
taxlaw-2867	423	30	,	,	PUNCT
taxlaw-2867	423	31	https://www.caixinglobal.com/2017-07-19/101118793.html	https://www.caixinglobal.com/2017-07-19/101118793.html	NOUN
taxlaw-2867	424	1	[	[	X
taxlaw-2867	424	2	https://perma.cc/7smd-llkd	https://perma.cc/7smd-llkd	X
taxlaw-2867	424	3	]	]	PUNCT
taxlaw-2867	424	4	.	.	PUNCT
taxlaw-2867	425	1	150	150	NUM
taxlaw-2867	425	2	see	see	VERB
taxlaw-2867	425	3	infra	infra	NOUN
taxlaw-2867	425	4	part	part	NOUN
taxlaw-2867	425	5	4.b	4.b	NUM
taxlaw-2867	425	6	;	;	PUNCT
taxlaw-2867	425	7	see	see	VERB
taxlaw-2867	425	8	also	also	ADV
taxlaw-2867	425	9	luo	luo	PROPN
taxlaw-2867	425	10	hu	hu	PROPN
taxlaw-2867	425	11	,	,	PUNCT
taxlaw-2867	425	12	more	more	ADV
taxlaw-2867	425	13	needed	need	VERB
taxlaw-2867	425	14	to	to	PART
taxlaw-2867	425	15	help	help	VERB
taxlaw-2867	425	16	soes	soe	NOUN
taxlaw-2867	425	17	gain	gain	VERB
taxlaw-2867	425	18	world	world	NOUN
taxlaw-2867	425	19	role	role	NOUN
taxlaw-2867	425	20	,	,	PUNCT
taxlaw-2867	425	21	global	global	ADJ
taxlaw-2867	425	22	times	time	NOUN
taxlaw-2867	425	23	,	,	PUNCT
taxlaw-2867	425	24	nov	nov	PROPN
taxlaw-2867	425	25	.	.	PROPN
taxlaw-2867	425	26	1	1	NUM
taxlaw-2867	425	27	,	,	PUNCT
taxlaw-2867	425	28	2017	2017	NUM
taxlaw-2867	425	29	,	,	PUNCT
taxlaw-2867	425	30	http://www.globaltimes.cn/content/1073096.shtml	http://www.globaltimes.cn/content/1073096.shtml	PROPN
taxlaw-2867	426	1	[	[	X
taxlaw-2867	426	2	https://perma.cc/dx25-ffqu	https://perma.cc/dx25-ffqu	X
taxlaw-2867	426	3	]	]	X
taxlaw-2867	426	4	(	(	PUNCT
taxlaw-2867	426	5	noting	note	VERB
taxlaw-2867	426	6	that	that	SCONJ
taxlaw-2867	426	7	chinese	chinese	ADJ
taxlaw-2867	426	8	soes	soe	NOUN
taxlaw-2867	426	9	are	be	AUX
taxlaw-2867	426	10	“	"	PUNCT
taxlaw-2867	426	11	are	be	AUX
taxlaw-2867	426	12	supposed	suppose	VERB
taxlaw-2867	426	13	to	to	PART
taxlaw-2867	426	14	capitalize	capitalize	VERB
taxlaw-2867	426	15	on	on	ADP
taxlaw-2867	426	16	the	the	DET
taxlaw-2867	426	17	belt	belt	NOUN
taxlaw-2867	426	18	and	and	CCONJ
taxlaw-2867	426	19	road	road	NOUN
taxlaw-2867	426	20	initiative	initiative	NOUN
taxlaw-2867	426	21	as	as	ADP
taxlaw-2867	426	22	part	part	NOUN
taxlaw-2867	426	23	of	of	ADP
taxlaw-2867	426	24	their	their	PRON
taxlaw-2867	426	25	ambition	ambition	NOUN
taxlaw-2867	426	26	to	to	PART
taxlaw-2867	426	27	become	become	VERB
taxlaw-2867	426	28	globally	globally	ADV
taxlaw-2867	426	29	competitive	competitive	ADJ
taxlaw-2867	426	30	”	"	PUNCT
taxlaw-2867	426	31	)	)	PUNCT
taxlaw-2867	426	32	.	.	PUNCT
taxlaw-2867	427	1	151	151	NUM
taxlaw-2867	427	2	emily	emily	ADV
taxlaw-2867	427	3	feng	feng	PROPN
taxlaw-2867	427	4	,	,	PUNCT
taxlaw-2867	427	5	xi	xi	ADP
taxlaw-2867	427	6	jinping	jinping	PROPN
taxlaw-2867	427	7	reminds	remind	VERB
taxlaw-2867	427	8	china	china	PROPN
taxlaw-2867	427	9	’s	’s	PART
taxlaw-2867	427	10	state	state	NOUN
taxlaw-2867	427	11	companies	company	NOUN
taxlaw-2867	427	12	of	of	ADP
taxlaw-2867	427	13	who	who	PRON
taxlaw-2867	427	14	’s	’	VERB
taxlaw-2867	427	15	the	the	DET
taxlaw-2867	427	16	boss	boss	NOUN
taxlaw-2867	427	17	,	,	PUNCT
taxlaw-2867	427	18	n.y	n.y	PROPN
taxlaw-2867	427	19	.	.	PROPN
taxlaw-2867	427	20	times	times	PROPN
taxlaw-2867	427	21	,	,	PUNCT
taxlaw-2867	427	22	oct	oct	PROPN
taxlaw-2867	427	23	.	.	PROPN
taxlaw-2867	427	24	13	13	NUM
taxlaw-2867	427	25	,	,	PUNCT
taxlaw-2867	427	26	2016	2016	NUM
taxlaw-2867	427	27	,	,	PUNCT
taxlaw-2867	427	28	https://www.nytimes.com/2016/10/14/world/asia/china-soe-state-owned-enterprises.html	https://www.nytimes.com/2016/10/14/world/asia/china-soe-state-owned-enterprises.html	PUNCT
taxlaw-2867	428	1	[	[	X
taxlaw-2867	428	2	https://perma.cc/5qsvte4e	https://perma.cc/5qsvte4e	X
taxlaw-2867	428	3	]	]	X
taxlaw-2867	428	4	;	;	PUNCT
taxlaw-2867	428	5	see	see	VERB
taxlaw-2867	428	6	lucy	lucy	PROPN
taxlaw-2867	428	7	hornby	hornby	PROPN
taxlaw-2867	428	8	,	,	PUNCT
taxlaw-2867	428	9	communist	communist	ADJ
taxlaw-2867	428	10	party	party	PROPN
taxlaw-2867	428	11	asserts	assert	VERB
taxlaw-2867	428	12	control	control	NOUN
taxlaw-2867	428	13	over	over	ADP
taxlaw-2867	428	14	china	china	PROPN
taxlaw-2867	428	15	inc	inc	PROPN
taxlaw-2867	428	16	.	.	PROPN
taxlaw-2867	428	17	,	,	PUNCT
taxlaw-2867	428	18	fin	fin	PROPN
taxlaw-2867	428	19	.	.	PUNCT
taxlaw-2867	428	20	times	times	PROPN
taxlaw-2867	428	21	,	,	PUNCT
taxlaw-2867	428	22	oct	oct	PROPN
taxlaw-2867	428	23	.	.	PROPN
taxlaw-2867	428	24	3	3	NUM
taxlaw-2867	428	25	,	,	PUNCT
taxlaw-2867	428	26	2017	2017	NUM
taxlaw-2867	428	27	,	,	PUNCT
taxlaw-2867	428	28	https://www.ft.com/content/29ee1750-a42a-11e7-9e4f-7f5e6a7c98a2	https://www.ft.com/content/29ee1750-a42a-11e7-9e4f-7f5e6a7c98a2	PUNCT
taxlaw-2867	429	1	[	[	X
taxlaw-2867	429	2	https://perma.cc/j4ry-udsn	https://perma.cc/j4ry-udsn	X
taxlaw-2867	429	3	]	]	X
taxlaw-2867	429	4	;	;	PUNCT
taxlaw-2867	429	5	see	see	VERB
taxlaw-2867	429	6	also	also	ADV
taxlaw-2867	429	7	tsai	tsai	PROPN
taxlaw-2867	429	8	&	&	CCONJ
taxlaw-2867	429	9	naughton	naughton	PROPN
taxlaw-2867	429	10	,	,	PUNCT
taxlaw-2867	429	11	supra	supra	PROPN
taxlaw-2867	429	12	note	note	NOUN
taxlaw-2867	429	13	20	20	NUM
taxlaw-2867	429	14	,	,	PUNCT
taxlaw-2867	429	15	at	at	ADP
taxlaw-2867	429	16	11	11	NUM
taxlaw-2867	429	17	(	(	PUNCT
taxlaw-2867	429	18	suggesting	suggest	VERB
taxlaw-2867	429	19	that	that	SCONJ
taxlaw-2867	429	20	maintaining	maintain	VERB
taxlaw-2867	429	21	control	control	NOUN
taxlaw-2867	429	22	of	of	ADP
taxlaw-2867	429	23	soes	soe	NOUN
taxlaw-2867	429	24	is	be	AUX
taxlaw-2867	429	25	particularly	particularly	ADV
taxlaw-2867	429	26	important	important	ADJ
taxlaw-2867	429	27	to	to	ADP
taxlaw-2867	429	28	the	the	DET
taxlaw-2867	429	29	party	party	NOUN
taxlaw-2867	429	30	as	as	SCONJ
taxlaw-2867	429	31	soes	soe	NOUN
taxlaw-2867	429	32	are	be	AUX
taxlaw-2867	429	33	seen	see	VERB
taxlaw-2867	429	34	as	as	ADP
taxlaw-2867	429	35	a	a	DET
taxlaw-2867	429	36	“	"	PUNCT
taxlaw-2867	429	37	source	source	NOUN
taxlaw-2867	429	38	of	of	ADP
taxlaw-2867	429	39	employment	employment	NOUN
taxlaw-2867	429	40	and	and	CCONJ
taxlaw-2867	429	41	patronage	patronage	NOUN
taxlaw-2867	429	42	”	"	PUNCT
taxlaw-2867	429	43	)	)	PUNCT
taxlaw-2867	429	44	.	.	PUNCT
taxlaw-2867	430	1	152	152	NUM
taxlaw-2867	430	2	see	see	VERB
taxlaw-2867	430	3	communist	communist	PROPN
taxlaw-2867	430	4	party	party	PROPN
taxlaw-2867	430	5	still	still	ADV
taxlaw-2867	430	6	at	at	ADP
taxlaw-2867	430	7	heart	heart	NOUN
taxlaw-2867	430	8	of	of	ADP
taxlaw-2867	430	9	china	china	PROPN
taxlaw-2867	430	10	’s	’s	PART
taxlaw-2867	430	11	state	state	PROPN
taxlaw-2867	430	12	firm	firm	PROPN
taxlaw-2867	430	13	reform	reform	NOUN
taxlaw-2867	430	14	plans	plan	NOUN
taxlaw-2867	430	15	:	:	PUNCT
taxlaw-2867	430	16	regulator	regulator	NOUN
taxlaw-2867	430	17	,	,	PUNCT
taxlaw-2867	430	18	reuters	reuters	PROPN
taxlaw-2867	430	19	(	(	PUNCT
taxlaw-2867	430	20	nov	nov	PROPN
taxlaw-2867	430	21	.	.	PROPN
taxlaw-2867	430	22	14	14	NUM
taxlaw-2867	430	23	,	,	PUNCT
taxlaw-2867	430	24	2017	2017	NUM
taxlaw-2867	430	25	)	)	PUNCT
taxlaw-2867	430	26	,	,	PUNCT
taxlaw-2867	430	27	https://www.reuters.com/article/us-china-soe/communist-party-still-at-heart-of-chinas-state-firm-reform-plans	https://www.reuters.com/article/us-china-soe/communist-party-still-at-heart-of-chinas-state-firm-reform-plans	PROPN
taxlaw-2867	430	28	https://www.economist.com/news/finance-and-economics/21725293-outperformed-private-firms-they-are-no-longer-shrinking-share-overall	https://www.economist.com/news/finance-and-economics/21725293-outperformed-private-firms-they-are-no-longer-shrinking-share-overall	PROPN
taxlaw-2867	430	29	https://www.economist.com/news/finance-and-economics/21725293-outperformed-private-firms-they-are-no-longer-shrinking-share-overall	https://www.economist.com/news/finance-and-economics/21725293-outperformed-private-firms-they-are-no-longer-shrinking-share-overall	PROPN
taxlaw-2867	430	30	https://www.reuters.com/article/us-china-congress-reform-analysis/as-chinas-leaders-gather-market-reform-hopes-fade-iduskbn1cm142	https://www.reuters.com/article/us-china-congress-reform-analysis/as-chinas-leaders-gather-market-reform-hopes-fade-iduskbn1cm142	PROPN
taxlaw-2867	430	31	https://www.reuters.com/article/us-china-congress-reform-analysis/as-chinas-leaders-gather-market-reform-hopes-fade-iduskbn1cm142	https://www.reuters.com/article/us-china-congress-reform-analysis/as-chinas-leaders-gather-market-reform-hopes-fade-iduskbn1cm142	PROPN
taxlaw-2867	430	32	http://www.chinadaily.com.cn/business/2017-10/20/content_33477206.htm	http://www.chinadaily.com.cn/business/2017-10/20/content_33477206.htm	PROPN
taxlaw-2867	430	33	http://www.scmp.com/news/china/economy/article/2109943/how-china-making-its-state-firm-dinosaurs-bigger-and-richer	http://www.scmp.com/news/china/economy/article/2109943/how-china-making-its-state-firm-dinosaurs-bigger-and-richer	NOUN
taxlaw-2867	430	34	http://www.scmp.com/news/china/economy/article/2109943/how-china-making-its-state-firm-dinosaurs-bigger-and-richer	http://www.scmp.com/news/china/economy/article/2109943/how-china-making-its-state-firm-dinosaurs-bigger-and-richer	PROPN
taxlaw-2867	430	35	https://www.ft.com/content/253d7eb0-ca6c-11e5-84df-70594b99fc47	https://www.ft.com/content/253d7eb0-ca6c-11e5-84df-70594b99fc47	PROPN
taxlaw-2867	430	36	https://www.ft.com/content/253d7eb0-ca6c-11e5-84df-70594b99fc47	https://www.ft.com/content/253d7eb0-ca6c-11e5-84df-70594b99fc47	PROPN
taxlaw-2867	430	37	https://www.caixinglobal.com/2017-07-19/101118793.html	https://www.caixinglobal.com/2017-07-19/101118793.html	PROPN
taxlaw-2867	430	38	http://www.globaltimes.cn/content/1073096.shtml	http://www.globaltimes.cn/content/1073096.shtml	VERB
taxlaw-2867	430	39	https://www.nytimes.com/2016/10/14/world/asia/china-soe-state-owned-enterprises.html	https://www.nytimes.com/2016/10/14/world/asia/china-soe-state-owned-enterprises.html	NUM
taxlaw-2867	430	40	https://www.ft.com/content/29ee1750-a42a-11e7-9e4f-7f5e6a7c98a2	https://www.ft.com/content/29ee1750-a42a-11e7-9e4f-7f5e6a7c98a2	NOUN
taxlaw-2867	430	41	https://www.reuters.com/article/us-china-soe/communist-party-still-at-heart-of-chinas-state-firm-reform-plans-regulator-iduskbn1df0a6	https://www.reuters.com/article/us-china-soe/communist-party-still-at-heart-of-chinas-state-firm-reform-plans-regulator-iduskbn1df0a6	NOUN
taxlaw-2867	430	42	98	98	NUM
taxlaw-2867	431	1	[	[	X
taxlaw-2867	431	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	431	3	columbia	columbia	PROPN
taxlaw-2867	431	4	journal	journal	PROPN
taxlaw-2867	431	5	of	of	ADP
taxlaw-2867	431	6	tax	tax	NOUN
taxlaw-2867	431	7	law	law	NOUN
taxlaw-2867	431	8	the	the	DET
taxlaw-2867	431	9	party	party	NOUN
taxlaw-2867	431	10	is	be	AUX
taxlaw-2867	431	11	currently	currently	ADV
taxlaw-2867	431	12	engaging	engage	VERB
taxlaw-2867	431	13	in	in	ADP
taxlaw-2867	431	14	extensive	extensive	ADJ
taxlaw-2867	431	15	efforts	effort	NOUN
taxlaw-2867	431	16	to	to	PART
taxlaw-2867	431	17	secretly	secretly	ADV
taxlaw-2867	431	18	train	train	VERB
taxlaw-2867	431	19	and	and	CCONJ
taxlaw-2867	431	20	monitor	monitor	VERB
taxlaw-2867	431	21	party	party	NOUN
taxlaw-2867	431	22	cadres	cadre	NOUN
taxlaw-2867	431	23	in	in	ADP
taxlaw-2867	431	24	overseas	overseas	ADJ
taxlaw-2867	431	25	branches	branch	NOUN
taxlaw-2867	431	26	of	of	ADP
taxlaw-2867	431	27	soes.153	soes.153	PROPN
taxlaw-2867	431	28	these	these	DET
taxlaw-2867	431	29	efforts	effort	NOUN
taxlaw-2867	431	30	reflect	reflect	VERB
taxlaw-2867	431	31	xi	xi	PROPN
taxlaw-2867	431	32	’s	’s	PART
taxlaw-2867	431	33	insistence	insistence	NOUN
taxlaw-2867	431	34	that	that	SCONJ
taxlaw-2867	431	35	“	"	PUNCT
taxlaw-2867	431	36	east	east	ADJ
taxlaw-2867	431	37	,	,	PUNCT
taxlaw-2867	431	38	west	west	NOUN
taxlaw-2867	431	39	,	,	PUNCT
taxlaw-2867	431	40	north	north	NOUN
taxlaw-2867	431	41	or	or	CCONJ
taxlaw-2867	431	42	south	south	NOUN
taxlaw-2867	431	43	,	,	PUNCT
taxlaw-2867	431	44	the	the	DET
taxlaw-2867	431	45	party	party	NOUN
taxlaw-2867	431	46	leads	lead	VERB
taxlaw-2867	431	47	everything	everything	PRON
taxlaw-2867	431	48	.	.	PUNCT
taxlaw-2867	431	49	”154	”154	PROPN
taxlaw-2867	432	1	thus	thus	ADV
taxlaw-2867	432	2	,	,	PUNCT
taxlaw-2867	432	3	current	current	ADJ
taxlaw-2867	432	4	trends	trend	NOUN
taxlaw-2867	432	5	suggest	suggest	VERB
taxlaw-2867	432	6	the	the	DET
taxlaw-2867	432	7	party	party	NOUN
taxlaw-2867	432	8	’s	’s	PART
taxlaw-2867	432	9	extensive	extensive	ADJ
taxlaw-2867	432	10	systems	system	NOUN
taxlaw-2867	432	11	of	of	ADP
taxlaw-2867	432	12	legal	legal	ADJ
taxlaw-2867	432	13	and	and	CCONJ
taxlaw-2867	432	14	political	political	ADJ
taxlaw-2867	432	15	control	control	NOUN
taxlaw-2867	432	16	over	over	ADP
taxlaw-2867	432	17	soes	soe	NOUN
taxlaw-2867	432	18	described	describe	VERB
taxlaw-2867	432	19	below	below	ADV
taxlaw-2867	432	20	,	,	PUNCT
taxlaw-2867	432	21	are	be	AUX
taxlaw-2867	432	22	likely	likely	ADJ
taxlaw-2867	432	23	to	to	PART
taxlaw-2867	432	24	be	be	AUX
taxlaw-2867	432	25	further	far	ADV
taxlaw-2867	432	26	strengthened	strengthen	VERB
taxlaw-2867	432	27	over	over	ADP
taxlaw-2867	432	28	the	the	DET
taxlaw-2867	432	29	foreseeable	foreseeable	ADJ
taxlaw-2867	432	30	future	future	NOUN
taxlaw-2867	432	31	.	.	PUNCT
taxlaw-2867	433	1	the	the	DET
taxlaw-2867	433	2	central	central	ADJ
taxlaw-2867	433	3	government	government	NOUN
taxlaw-2867	433	4	primarily	primarily	ADV
taxlaw-2867	433	5	exercises	exercise	VERB
taxlaw-2867	433	6	its	its	PRON
taxlaw-2867	433	7	extensive	extensive	ADJ
taxlaw-2867	433	8	legal	legal	ADJ
taxlaw-2867	433	9	and	and	CCONJ
taxlaw-2867	433	10	political	political	ADJ
taxlaw-2867	433	11	control	control	NOUN
taxlaw-2867	433	12	over	over	ADP
taxlaw-2867	433	13	major	major	ADJ
taxlaw-2867	433	14	soes	soe	NOUN
taxlaw-2867	433	15	through	through	ADP
taxlaw-2867	433	16	two	two	NUM
taxlaw-2867	433	17	main	main	ADJ
taxlaw-2867	433	18	mechanisms	mechanism	NOUN
taxlaw-2867	433	19	:	:	PUNCT
taxlaw-2867	433	20	1	1	X
taxlaw-2867	433	21	)	)	PUNCT
taxlaw-2867	433	22	the	the	DET
taxlaw-2867	433	23	state	state	NOUN
taxlaw-2867	433	24	-	-	PUNCT
taxlaw-2867	433	25	owned	own	VERB
taxlaw-2867	433	26	assets	asset	NOUN
taxlaw-2867	433	27	supervision	supervision	NOUN
taxlaw-2867	433	28	and	and	CCONJ
taxlaw-2867	433	29	administration	administration	NOUN
taxlaw-2867	433	30	commission	commission	NOUN
taxlaw-2867	433	31	and	and	CCONJ
taxlaw-2867	433	32	2	2	NUM
taxlaw-2867	433	33	)	)	PUNCT
taxlaw-2867	433	34	the	the	DET
taxlaw-2867	433	35	central	central	ADJ
taxlaw-2867	433	36	organization	organization	PROPN
taxlaw-2867	433	37	department	department	PROPN
taxlaw-2867	433	38	.	.	PUNCT
taxlaw-2867	434	1	the	the	DET
taxlaw-2867	434	2	first	first	ADJ
taxlaw-2867	434	3	enables	enable	VERB
taxlaw-2867	434	4	the	the	DET
taxlaw-2867	434	5	government	government	NOUN
taxlaw-2867	434	6	to	to	PART
taxlaw-2867	434	7	exercise	exercise	VERB
taxlaw-2867	434	8	broad	broad	ADJ
taxlaw-2867	434	9	power	power	NOUN
taxlaw-2867	434	10	associated	associate	VERB
taxlaw-2867	434	11	with	with	ADP
taxlaw-2867	434	12	roles	role	NOUN
taxlaw-2867	434	13	as	as	ADP
taxlaw-2867	434	14	both	both	DET
taxlaw-2867	434	15	majority	majority	NOUN
taxlaw-2867	434	16	owner	owner	NOUN
taxlaw-2867	434	17	and	and	CCONJ
taxlaw-2867	434	18	regulator	regulator	NOUN
taxlaw-2867	434	19	.	.	PUNCT
taxlaw-2867	435	1	the	the	DET
taxlaw-2867	435	2	second	second	ADJ
taxlaw-2867	435	3	enables	enable	VERB
taxlaw-2867	435	4	the	the	DET
taxlaw-2867	435	5	party	party	NOUN
taxlaw-2867	435	6	-	-	PUNCT
taxlaw-2867	435	7	state	state	NOUN
taxlaw-2867	435	8	to	to	PART
taxlaw-2867	435	9	exert	exert	VERB
taxlaw-2867	435	10	domineering	domineering	ADJ
taxlaw-2867	435	11	influence	influence	NOUN
taxlaw-2867	435	12	by	by	ADP
taxlaw-2867	435	13	controlling	control	VERB
taxlaw-2867	435	14	the	the	DET
taxlaw-2867	435	15	appointment	appointment	NOUN
taxlaw-2867	435	16	,	,	PUNCT
taxlaw-2867	435	17	promotion	promotion	NOUN
taxlaw-2867	435	18	,	,	PUNCT
taxlaw-2867	435	19	and	and	CCONJ
taxlaw-2867	435	20	removal	removal	NOUN
taxlaw-2867	435	21	of	of	ADP
taxlaw-2867	435	22	all	all	DET
taxlaw-2867	435	23	high	high	ADJ
taxlaw-2867	435	24	-	-	PUNCT
taxlaw-2867	435	25	level	level	NOUN
taxlaw-2867	435	26	soe	soe	PROPN
taxlaw-2867	435	27	executives.155	executives.155	PRON
taxlaw-2867	435	28	as	as	ADP
taxlaw-2867	435	29	a	a	DET
taxlaw-2867	435	30	result	result	NOUN
taxlaw-2867	435	31	,	,	PUNCT
taxlaw-2867	435	32	china	china	PROPN
taxlaw-2867	435	33	has	have	AUX
taxlaw-2867	435	34	succeeded	succeed	VERB
taxlaw-2867	435	35	,	,	PUNCT
taxlaw-2867	435	36	in	in	ADP
taxlaw-2867	435	37	words	word	NOUN
taxlaw-2867	435	38	of	of	ADP
taxlaw-2867	435	39	one	one	NUM
taxlaw-2867	435	40	soe	soe	PROPN
taxlaw-2867	435	41	chairman	chairman	NOUN
taxlaw-2867	435	42	,	,	PUNCT
taxlaw-2867	435	43	in	in	ADP
taxlaw-2867	435	44	“	"	PUNCT
taxlaw-2867	435	45	weav[ing	weav[e	VERB
taxlaw-2867	435	46	]	]	PUNCT
taxlaw-2867	435	47	party	party	NOUN
taxlaw-2867	435	48	leadership	leadership	NOUN
taxlaw-2867	435	49	into	into	ADP
taxlaw-2867	435	50	corporate	corporate	ADJ
taxlaw-2867	435	51	governance	governance	NOUN
taxlaw-2867	435	52	.	.	PUNCT
taxlaw-2867	436	1	”156	”156	NOUN
taxlaw-2867	437	1	since	since	SCONJ
taxlaw-2867	437	2	its	its	PRON
taxlaw-2867	437	3	creation	creation	NOUN
taxlaw-2867	437	4	in	in	ADP
taxlaw-2867	437	5	2003	2003	NUM
taxlaw-2867	437	6	,	,	PUNCT
taxlaw-2867	437	7	the	the	DET
taxlaw-2867	437	8	state	state	NOUN
taxlaw-2867	437	9	-	-	PUNCT
taxlaw-2867	437	10	owned	own	VERB
taxlaw-2867	437	11	assets	asset	NOUN
taxlaw-2867	437	12	supervision	supervision	NOUN
taxlaw-2867	437	13	and	and	CCONJ
taxlaw-2867	437	14	administration	administration	PROPN
taxlaw-2867	437	15	commission	commission	PROPN
taxlaw-2867	437	16	(	(	PUNCT
taxlaw-2867	437	17	sasac	sasac	NOUN
taxlaw-2867	437	18	)	)	PUNCT
taxlaw-2867	437	19	has	have	AUX
taxlaw-2867	437	20	been	be	AUX
taxlaw-2867	437	21	used	use	VERB
taxlaw-2867	437	22	by	by	ADP
taxlaw-2867	437	23	the	the	DET
taxlaw-2867	437	24	central	central	ADJ
taxlaw-2867	437	25	government	government	NOUN
taxlaw-2867	437	26	to	to	PART
taxlaw-2867	437	27	reassert	reassert	VERB
taxlaw-2867	437	28	its	its	PRON
taxlaw-2867	437	29	control	control	NOUN
taxlaw-2867	437	30	over	over	ADP
taxlaw-2867	437	31	major	major	ADJ
taxlaw-2867	437	32	soes.157	soes.157	NOUN
taxlaw-2867	437	33	in	in	ADP
taxlaw-2867	437	34	the	the	DET
taxlaw-2867	437	35	1990s	1990	NOUN
taxlaw-2867	437	36	,	,	PUNCT
taxlaw-2867	437	37	most	most	ADJ
taxlaw-2867	437	38	chinese	chinese	ADJ
taxlaw-2867	437	39	soes	soe	NOUN
taxlaw-2867	437	40	were	be	AUX
taxlaw-2867	437	41	struggling	struggle	VERB
taxlaw-2867	437	42	financially	financially	ADV
taxlaw-2867	437	43	.	.	PUNCT
taxlaw-2867	438	1	as	as	ADP
taxlaw-2867	438	2	a	a	DET
taxlaw-2867	438	3	result	result	NOUN
taxlaw-2867	438	4	,	,	PUNCT
taxlaw-2867	438	5	the	the	DET
taxlaw-2867	438	6	state	state	NOUN
taxlaw-2867	438	7	retreated	retreat	VERB
taxlaw-2867	438	8	from	from	ADP
taxlaw-2867	438	9	many	many	ADJ
taxlaw-2867	438	10	labor	labor	NOUN
taxlaw-2867	438	11	-	-	PUNCT
taxlaw-2867	438	12	intensive	intensive	ADJ
taxlaw-2867	438	13	and	and	CCONJ
taxlaw-2867	438	14	low	low	ADJ
taxlaw-2867	438	15	-	-	PUNCT
taxlaw-2867	438	16	value	value	NOUN
taxlaw-2867	438	17	added	add	VERB
taxlaw-2867	438	18	sectors	sector	NOUN
taxlaw-2867	438	19	,	,	PUNCT
taxlaw-2867	438	20	selling	sell	VERB
taxlaw-2867	438	21	off	off	ADP
taxlaw-2867	438	22	nearly	nearly	ADV
taxlaw-2867	438	23	half	half	NOUN
taxlaw-2867	438	24	of	of	ADP
taxlaw-2867	438	25	all	all	DET
taxlaw-2867	438	26	soes	soe	NOUN
taxlaw-2867	438	27	between	between	ADP
taxlaw-2867	438	28	1997	1997	NUM
taxlaw-2867	438	29	and	and	CCONJ
taxlaw-2867	438	30	2003.158	2003.158	NUM
taxlaw-2867	438	31	yet	yet	ADV
taxlaw-2867	438	32	at	at	ADP
taxlaw-2867	438	33	the	the	DET
taxlaw-2867	438	34	same	same	ADJ
taxlaw-2867	438	35	time	time	NOUN
taxlaw-2867	438	36	,	,	PUNCT
taxlaw-2867	438	37	the	the	DET
taxlaw-2867	438	38	government	government	NOUN
taxlaw-2867	438	39	remained	remain	VERB
taxlaw-2867	438	40	committed	committed	ADJ
taxlaw-2867	438	41	to	to	ADP
taxlaw-2867	438	42	retaining	retain	VERB
taxlaw-2867	438	43	state	state	NOUN
taxlaw-2867	438	44	ownership	ownership	NOUN
taxlaw-2867	438	45	of	of	ADP
taxlaw-2867	438	46	industrial	industrial	ADJ
taxlaw-2867	438	47	assets	asset	NOUN
taxlaw-2867	438	48	in	in	ADP
taxlaw-2867	438	49	monopolized	monopolized	ADJ
taxlaw-2867	438	50	sectors	sector	NOUN
taxlaw-2867	438	51	and	and	CCONJ
taxlaw-2867	438	52	those	those	PRON
taxlaw-2867	438	53	with	with	ADP
taxlaw-2867	438	54	strategic	strategic	ADJ
taxlaw-2867	438	55	importance	importance	NOUN
taxlaw-2867	438	56	—	—	PUNCT
taxlaw-2867	438	57	including	include	VERB
taxlaw-2867	438	58	at	at	ADP
taxlaw-2867	438	59	the	the	DET
taxlaw-2867	438	60	time	time	NOUN
taxlaw-2867	438	61	“	"	PUNCT
taxlaw-2867	438	62	armaments	armament	NOUN
taxlaw-2867	438	63	,	,	PUNCT
taxlaw-2867	438	64	power	power	NOUN
taxlaw-2867	438	65	generation	generation	NOUN
taxlaw-2867	438	66	and	and	CCONJ
taxlaw-2867	438	67	distribution	distribution	NOUN
taxlaw-2867	438	68	,	,	PUNCT
taxlaw-2867	438	69	oil	oil	NOUN
taxlaw-2867	438	70	and	and	CCONJ
taxlaw-2867	438	71	petrochemicals	petrochemical	NOUN
taxlaw-2867	438	72	,	,	PUNCT
taxlaw-2867	438	73	telecommunications	telecommunication	NOUN
taxlaw-2867	438	74	,	,	PUNCT
taxlaw-2867	438	75	coal	coal	NOUN
taxlaw-2867	438	76	,	,	PUNCT
taxlaw-2867	438	77	aviation	aviation	NOUN
taxlaw-2867	438	78	and	and	CCONJ
taxlaw-2867	438	79	shipping	shipping	NOUN
taxlaw-2867	438	80	.	.	PUNCT
taxlaw-2867	439	1	”159	”159	PUNCT
taxlaw-2867	440	1	assets	asset	NOUN
taxlaw-2867	440	2	in	in	ADP
taxlaw-2867	440	3	these	these	DET
taxlaw-2867	440	4	sectors	sector	NOUN
taxlaw-2867	440	5	—	—	PUNCT
taxlaw-2867	440	6	regulator	regulator	NOUN
taxlaw-2867	440	7	-	-	PUNCT
taxlaw-2867	440	8	iduskbn1df0a6	iduskbn1df0a6	PROPN
taxlaw-2867	441	1	[	[	X
taxlaw-2867	441	2	https://perma.cc/ul4c-2uea	https://perma.cc/ul4c-2uea	X
taxlaw-2867	441	3	]	]	PUNCT
taxlaw-2867	441	4	;	;	PUNCT
taxlaw-2867	441	5	kjeld	kjeld	PROPN
taxlaw-2867	441	6	erik	erik	PROPN
taxlaw-2867	441	7	brødsgaard	brødsgaard	PROPN
taxlaw-2867	441	8	,	,	PUNCT
taxlaw-2867	441	9	can	can	AUX
taxlaw-2867	441	10	china	china	PROPN
taxlaw-2867	441	11	keep	keep	VERB
taxlaw-2867	441	12	controlling	control	VERB
taxlaw-2867	441	13	its	its	PRON
taxlaw-2867	441	14	soes	soe	NOUN
taxlaw-2867	441	15	?	?	PUNCT
taxlaw-2867	441	16	,	,	PUNCT
taxlaw-2867	441	17	diplomat	diplomat	NOUN
taxlaw-2867	441	18	(	(	PUNCT
taxlaw-2867	441	19	march	march	PROPN
taxlaw-2867	441	20	5	5	NUM
taxlaw-2867	441	21	,	,	PUNCT
taxlaw-2867	441	22	2018	2018	NUM
taxlaw-2867	441	23	)	)	PUNCT
taxlaw-2867	441	24	,	,	PUNCT
taxlaw-2867	441	25	https://thediplomat.com/2018/03/can-china-keep-controlling-its-soes/	https://thediplomat.com/2018/03/can-china-keep-controlling-its-soes/	PROPN
taxlaw-2867	442	1	[	[	X
taxlaw-2867	442	2	https://perma.cc/tg4d-2k85	https://perma.cc/tg4d-2k85	PROPN
taxlaw-2867	442	3	]	]	PUNCT
taxlaw-2867	442	4	.	.	PUNCT
taxlaw-2867	443	1	153	153	NUM
taxlaw-2867	443	2	see	see	VERB
taxlaw-2867	443	3	chinese	chinese	ADJ
taxlaw-2867	443	4	soes	soe	NOUN
taxlaw-2867	443	5	cautiously	cautiously	ADV
taxlaw-2867	443	6	carry	carry	VERB
taxlaw-2867	443	7	out	out	ADP
taxlaw-2867	443	8	party	party	NOUN
taxlaw-2867	443	9	building	building	NOUN
taxlaw-2867	443	10	activities	activity	NOUN
taxlaw-2867	443	11	overseas	overseas	ADV
taxlaw-2867	443	12	,	,	PUNCT
taxlaw-2867	443	13	global	global	ADJ
taxlaw-2867	443	14	times	time	NOUN
taxlaw-2867	443	15	,	,	PUNCT
taxlaw-2867	443	16	jan	jan	PROPN
taxlaw-2867	443	17	.	.	PROPN
taxlaw-2867	443	18	1	1	NUM
taxlaw-2867	443	19	,	,	PUNCT
taxlaw-2867	443	20	2018	2018	NUM
taxlaw-2867	443	21	,	,	PUNCT
taxlaw-2867	443	22	http://www.globaltimes.cn/content/1085071.shtml	http://www.globaltimes.cn/content/1085071.shtml	PROPN
taxlaw-2867	444	1	[	[	X
taxlaw-2867	444	2	https://perma.cc/4wka-w8yx	https://perma.cc/4wka-w8yx	X
taxlaw-2867	444	3	]	]	X
taxlaw-2867	444	4	.	.	PUNCT
taxlaw-2867	445	1	154	154	NUM
taxlaw-2867	445	2	nectar	nectar	NOUN
taxlaw-2867	445	3	gan	gan	PROPN
taxlaw-2867	445	4	,	,	PUNCT
taxlaw-2867	445	5	xi	xi	ADP
taxlaw-2867	445	6	jinping	jinpe	VERB
taxlaw-2867	445	7	thought	think	VERB
taxlaw-2867	445	8	–	–	PUNCT
taxlaw-2867	445	9	the	the	DET
taxlaw-2867	445	10	communist	communist	PROPN
taxlaw-2867	445	11	party	party	NOUN
taxlaw-2867	445	12	’s	’s	PART
taxlaw-2867	445	13	tighter	tight	ADJ
taxlaw-2867	445	14	grip	grip	NOUN
taxlaw-2867	445	15	on	on	ADP
taxlaw-2867	445	16	china	china	PROPN
taxlaw-2867	445	17	in	in	ADP
taxlaw-2867	445	18	16	16	NUM
taxlaw-2867	445	19	characters	character	NOUN
taxlaw-2867	445	20	,	,	PUNCT
taxlaw-2867	445	21	s.	s.	PROPN
taxlaw-2867	445	22	china	china	PROPN
taxlaw-2867	445	23	morning	morning	PROPN
taxlaw-2867	445	24	post	post	PROPN
taxlaw-2867	445	25	,	,	PUNCT
taxlaw-2867	445	26	oct	oct	PROPN
taxlaw-2867	445	27	.	.	PROPN
taxlaw-2867	445	28	25	25	NUM
taxlaw-2867	445	29	,	,	PUNCT
taxlaw-2867	445	30	2017	2017	NUM
taxlaw-2867	445	31	,	,	PUNCT
taxlaw-2867	445	32	http://www.scmp.com/news/china/policies-politics/article/2116836/xi-jinpingthought-communist-partys-tighter-grip-china	http://www.scmp.com/news/china/policies-politics/article/2116836/xi-jinpingthought-communist-partys-tighter-grip-china	PROPN
taxlaw-2867	446	1	[	[	X
taxlaw-2867	446	2	https://perma.cc/c4j2-43re	https://perma.cc/c4j2-43re	NOUN
taxlaw-2867	446	3	]	]	X
taxlaw-2867	446	4	;	;	PUNCT
taxlaw-2867	446	5	jeremy	jeremy	PROPN
taxlaw-2867	446	6	page	page	PROPN
taxlaw-2867	446	7	&	&	CCONJ
taxlaw-2867	446	8	chun	chun	PROPN
taxlaw-2867	446	9	han	han	PROPN
taxlaw-2867	446	10	wong	wong	PROPN
taxlaw-2867	446	11	,	,	PUNCT
taxlaw-2867	446	12	xi	xi	ADP
taxlaw-2867	446	13	jinping	jinpe	VERB
taxlaw-2867	446	14	is	be	AUX
taxlaw-2867	446	15	alone	alone	ADJ
taxlaw-2867	446	16	at	at	ADP
taxlaw-2867	446	17	the	the	DET
taxlaw-2867	446	18	top	top	ADJ
taxlaw-2867	446	19	and	and	CCONJ
taxlaw-2867	446	20	collective	collective	ADJ
taxlaw-2867	446	21	leadership	leadership	NOUN
taxlaw-2867	446	22	‘	'	PUNCT
taxlaw-2867	446	23	is	be	AUX
taxlaw-2867	446	24	dead	dead	ADJ
taxlaw-2867	446	25	’	'	PUNCT
taxlaw-2867	446	26	,	,	PUNCT
taxlaw-2867	446	27	wall	wall	PROPN
taxlaw-2867	446	28	st	st	PROPN
taxlaw-2867	446	29	.	.	PROPN
taxlaw-2867	446	30	j.	j.	PROPN
taxlaw-2867	446	31	,	,	PUNCT
taxlaw-2867	446	32	oct	oct	PROPN
taxlaw-2867	446	33	.	.	PROPN
taxlaw-2867	446	34	25	25	NUM
taxlaw-2867	446	35	,	,	PUNCT
taxlaw-2867	446	36	2017	2017	NUM
taxlaw-2867	446	37	,	,	PUNCT
taxlaw-2867	446	38	https://www.wsj.com/articles/chinas-xi-elevated-to-mao-status-1508825969	https://www.wsj.com/articles/chinas-xi-elevated-to-mao-status-1508825969	X
taxlaw-2867	447	1	[	[	X
taxlaw-2867	447	2	https://perma.cc/7mjg-sxqp	https://perma.cc/7mjg-sxqp	X
taxlaw-2867	447	3	]	]	X
taxlaw-2867	447	4	.	.	PUNCT
taxlaw-2867	448	1	155	155	NUM
taxlaw-2867	448	2	see	see	VERB
taxlaw-2867	448	3	wang	wang	PROPN
taxlaw-2867	448	4	,	,	PUNCT
taxlaw-2867	448	5	supra	supra	PROPN
taxlaw-2867	448	6	note	note	PROPN
taxlaw-2867	448	7	84	84	NUM
taxlaw-2867	448	8	,	,	PUNCT
taxlaw-2867	448	9	at	at	ADP
taxlaw-2867	448	10	658	658	NUM
taxlaw-2867	448	11	-	-	SYM
taxlaw-2867	448	12	660	660	NUM
taxlaw-2867	448	13	;	;	PUNCT
taxlaw-2867	448	14	see	see	VERB
taxlaw-2867	448	15	also	also	ADV
taxlaw-2867	448	16	lin	lin	PROPN
taxlaw-2867	448	17	&	&	CCONJ
taxlaw-2867	448	18	milhaupt	milhaupt	PROPN
taxlaw-2867	448	19	,	,	PUNCT
taxlaw-2867	448	20	supra	supra	PROPN
taxlaw-2867	448	21	note	note	NOUN
taxlaw-2867	448	22	20	20	NUM
taxlaw-2867	448	23	,	,	PUNCT
taxlaw-2867	448	24	at	at	ADP
taxlaw-2867	448	25	711	711	NUM
taxlaw-2867	448	26	(	(	PUNCT
taxlaw-2867	448	27	“	"	PUNCT
taxlaw-2867	449	1	[	[	X
taxlaw-2867	449	2	t]wo	t]wo	X
taxlaw-2867	449	3	parallel	parallel	ADJ
taxlaw-2867	449	4	structures	structure	NOUN
taxlaw-2867	449	5	provide	provide	VERB
taxlaw-2867	449	6	for	for	ADP
taxlaw-2867	449	7	monitoring	monitoring	NOUN
taxlaw-2867	449	8	:	:	PUNCT
taxlaw-2867	449	9	one	one	NUM
taxlaw-2867	449	10	based	base	VERB
taxlaw-2867	449	11	on	on	ADP
taxlaw-2867	449	12	the	the	DET
taxlaw-2867	449	13	corporate	corporate	ADJ
taxlaw-2867	449	14	law	law	NOUN
taxlaw-2867	449	15	,	,	PUNCT
taxlaw-2867	449	16	with	with	ADP
taxlaw-2867	449	17	sasac	sasac	NOUN
taxlaw-2867	449	18	as	as	ADP
taxlaw-2867	449	19	controlling	control	VERB
taxlaw-2867	449	20	shareholder	shareholder	NOUN
taxlaw-2867	449	21	,	,	PUNCT
taxlaw-2867	449	22	and	and	CCONJ
taxlaw-2867	449	23	a	a	DET
taxlaw-2867	449	24	second	second	ADJ
taxlaw-2867	449	25	,	,	PUNCT
taxlaw-2867	449	26	party	party	NOUN
taxlaw-2867	449	27	-	-	PUNCT
taxlaw-2867	449	28	based	base	VERB
taxlaw-2867	449	29	structure	structure	NOUN
taxlaw-2867	449	30	that	that	PRON
taxlaw-2867	449	31	shadows	shadow	VERB
taxlaw-2867	449	32	the	the	DET
taxlaw-2867	449	33	corporate	corporate	ADJ
taxlaw-2867	449	34	hierarchy	hierarchy	NOUN
taxlaw-2867	449	35	,	,	PUNCT
taxlaw-2867	449	36	especially	especially	ADV
taxlaw-2867	449	37	with	with	ADP
taxlaw-2867	449	38	respect	respect	NOUN
taxlaw-2867	449	39	to	to	ADP
taxlaw-2867	449	40	high	high	ADJ
taxlaw-2867	449	41	-	-	PUNCT
taxlaw-2867	449	42	level	level	NOUN
taxlaw-2867	449	43	managerial	managerial	ADJ
taxlaw-2867	449	44	appointments	appointment	NOUN
taxlaw-2867	449	45	.	.	PUNCT
taxlaw-2867	449	46	”	"	PUNCT
taxlaw-2867	449	47	)	)	PUNCT
taxlaw-2867	449	48	.	.	PUNCT
taxlaw-2867	450	1	156	156	NUM
taxlaw-2867	450	2	xie	xie	PROPN
taxlaw-2867	450	3	yu	yu	PROPN
taxlaw-2867	450	4	,	,	PUNCT
taxlaw-2867	450	5	do	do	AUX
taxlaw-2867	450	6	n’t	not	PART
taxlaw-2867	450	7	panic	panic	VERB
taxlaw-2867	450	8	!	!	PUNCT
taxlaw-2867	451	1	party	party	NOUN
taxlaw-2867	451	2	leadership	leadership	NOUN
taxlaw-2867	451	3	is	be	AUX
taxlaw-2867	451	4	china	china	PROPN
taxlaw-2867	451	5	’s	’s	PART
taxlaw-2867	451	6	answer	answer	NOUN
taxlaw-2867	451	7	to	to	ADP
taxlaw-2867	451	8	west	west	PROPN
taxlaw-2867	451	9	’s	’s	PART
taxlaw-2867	451	10	corporate	corporate	ADJ
taxlaw-2867	451	11	governance	governance	NOUN
taxlaw-2867	451	12	issues	issue	NOUN
taxlaw-2867	451	13	,	,	PUNCT
taxlaw-2867	451	14	say	say	VERB
taxlaw-2867	451	15	soe	soe	PROPN
taxlaw-2867	451	16	bosses	boss	NOUN
taxlaw-2867	451	17	,	,	PUNCT
taxlaw-2867	451	18	s.	s.	PROPN
taxlaw-2867	451	19	china	china	PROPN
taxlaw-2867	451	20	morning	morning	PROPN
taxlaw-2867	451	21	post	post	PROPN
taxlaw-2867	451	22	,	,	PUNCT
taxlaw-2867	451	23	dec	dec	PROPN
taxlaw-2867	451	24	.	.	PROPN
taxlaw-2867	451	25	8	8	NUM
taxlaw-2867	451	26	,	,	PUNCT
taxlaw-2867	451	27	2017	2017	NUM
taxlaw-2867	451	28	,	,	PUNCT
taxlaw-2867	451	29	http://www.scmp.com/business/investorrelations/article/2123502/dont-panic-party-leadership-chinas-answer-wests	http://www.scmp.com/business/investorrelations/article/2123502/dont-panic-party-leadership-chinas-answer-west	NOUN
taxlaw-2867	452	1	[	[	X
taxlaw-2867	452	2	https://perma.cc/9eb9-56h6	https://perma.cc/9eb9-56h6	PROPN
taxlaw-2867	452	3	]	]	PUNCT
taxlaw-2867	452	4	;	;	PUNCT
taxlaw-2867	452	5	see	see	VERB
taxlaw-2867	452	6	also	also	ADV
taxlaw-2867	452	7	zhou	zhou	PROPN
taxlaw-2867	452	8	xin	xin	PROPN
taxlaw-2867	452	9	,	,	PUNCT
taxlaw-2867	452	10	communist	communist	PROPN
taxlaw-2867	452	11	party	party	PROPN
taxlaw-2867	452	12	the	the	DET
taxlaw-2867	452	13	top	top	ADJ
taxlaw-2867	452	14	boss	boss	NOUN
taxlaw-2867	452	15	of	of	ADP
taxlaw-2867	452	16	china	china	PROPN
taxlaw-2867	452	17	’s	’s	PART
taxlaw-2867	452	18	state	state	NOUN
taxlaw-2867	452	19	firms	firm	NOUN
taxlaw-2867	452	20	,	,	PUNCT
taxlaw-2867	452	21	xi	xi	ADP
taxlaw-2867	453	1	jinping	jinping	NOUN
taxlaw-2867	453	2	asserts	assert	VERB
taxlaw-2867	453	3	in	in	ADP
taxlaw-2867	453	4	rare	rare	ADJ
taxlaw-2867	453	5	meeting	meeting	NOUN
taxlaw-2867	453	6	,	,	PUNCT
taxlaw-2867	453	7	s.	s.	PROPN
taxlaw-2867	453	8	china	china	PROPN
taxlaw-2867	453	9	morning	morning	PROPN
taxlaw-2867	453	10	post	post	PROPN
taxlaw-2867	453	11	,	,	PUNCT
taxlaw-2867	453	12	oct	oct	PROPN
taxlaw-2867	453	13	.	.	PROPN
taxlaw-2867	453	14	12	12	NUM
taxlaw-2867	453	15	,	,	PUNCT
taxlaw-2867	453	16	2016	2016	NUM
taxlaw-2867	453	17	,	,	PUNCT
taxlaw-2867	453	18	http://www.scmp.com/news/china/economy/article/2027407/communist-party-topboss-chinas-state-firms-xi-jinping-asserts	http://www.scmp.com/news/china/economy/article/2027407/communist-party-topboss-chinas-state-firms-xi-jinping-assert	NOUN
taxlaw-2867	453	19	[	[	X
taxlaw-2867	453	20	https://perma.cc/sqa5-a2rk	https://perma.cc/sqa5-a2rk	X
taxlaw-2867	453	21	]	]	X
taxlaw-2867	453	22	(	(	PUNCT
taxlaw-2867	453	23	quoting	quote	VERB
taxlaw-2867	453	24	central	central	ADJ
taxlaw-2867	453	25	party	party	NOUN
taxlaw-2867	453	26	school	school	NOUN
taxlaw-2867	453	27	professor	professor	NOUN
taxlaw-2867	453	28	zhang	zhang	PROPN
taxlaw-2867	453	29	xixian	xixian	PROPN
taxlaw-2867	453	30	’s	’s	PART
taxlaw-2867	453	31	observation	observation	NOUN
taxlaw-2867	453	32	that	that	SCONJ
taxlaw-2867	453	33	“	"	PUNCT
taxlaw-2867	453	34	the	the	DET
taxlaw-2867	453	35	hallmark	hallmark	NOUN
taxlaw-2867	453	36	of	of	ADP
taxlaw-2867	453	37	state	state	NOUN
taxlaw-2867	453	38	companies	company	NOUN
taxlaw-2867	453	39	with	with	ADP
taxlaw-2867	453	40	chinese	chinese	ADJ
taxlaw-2867	453	41	characteristics	characteristic	NOUN
taxlaw-2867	453	42	is	be	AUX
taxlaw-2867	453	43	the	the	DET
taxlaw-2867	453	44	party	party	NOUN
taxlaw-2867	453	45	’s	’s	PART
taxlaw-2867	453	46	leadership	leadership	NOUN
taxlaw-2867	453	47	.	.	PUNCT
taxlaw-2867	453	48	”	"	PUNCT
taxlaw-2867	453	49	)	)	PUNCT
taxlaw-2867	453	50	.	.	PUNCT
taxlaw-2867	454	1	157	157	NUM
taxlaw-2867	454	2	see	see	VERB
taxlaw-2867	454	3	naughton	naughton	PROPN
taxlaw-2867	454	4	,	,	PUNCT
taxlaw-2867	454	5	supra	supra	PROPN
taxlaw-2867	454	6	note	note	NOUN
taxlaw-2867	454	7	144	144	NUM
taxlaw-2867	454	8	,	,	PUNCT
taxlaw-2867	454	9	at	at	ADP
taxlaw-2867	454	10	46	46	NUM
taxlaw-2867	454	11	.	.	PUNCT
taxlaw-2867	455	1	158	158	NUM
taxlaw-2867	455	2	see	see	VERB
taxlaw-2867	455	3	i	i	PRON
taxlaw-2867	455	4	d.	d.	PROPN
taxlaw-2867	455	5	at	at	ADP
taxlaw-2867	455	6	48	48	NUM
taxlaw-2867	455	7	;	;	PUNCT
taxlaw-2867	455	8	wu	wu	PROPN
taxlaw-2867	455	9	,	,	PUNCT
taxlaw-2867	455	10	supra	supra	PROPN
taxlaw-2867	455	11	note	note	PROPN
taxlaw-2867	455	12	144	144	NUM
taxlaw-2867	455	13	,	,	PUNCT
taxlaw-2867	455	14	at	at	ADP
taxlaw-2867	455	15	270	270	NUM
taxlaw-2867	455	16	.	.	PUNCT
taxlaw-2867	456	1	159	159	NUM
taxlaw-2867	456	2	zhao	zhao	PROPN
taxlaw-2867	456	3	huanxin	huanxin	PROPN
taxlaw-2867	456	4	,	,	PUNCT
taxlaw-2867	456	5	china	china	PROPN
taxlaw-2867	456	6	names	name	VERB
taxlaw-2867	456	7	key	key	ADJ
taxlaw-2867	456	8	industries	industry	NOUN
taxlaw-2867	456	9	for	for	ADP
taxlaw-2867	456	10	absolute	absolute	ADJ
taxlaw-2867	456	11	state	state	NOUN
taxlaw-2867	456	12	control	control	NOUN
taxlaw-2867	456	13	,	,	PUNCT
taxlaw-2867	456	14	china	china	PROPN
taxlaw-2867	456	15	daily	daily	PROPN
taxlaw-2867	456	16	,	,	PUNCT
taxlaw-2867	456	17	dec	dec	PROPN
taxlaw-2867	456	18	.	.	PROPN
taxlaw-2867	456	19	19	19	NUM
taxlaw-2867	456	20	,	,	PUNCT
taxlaw-2867	456	21	2006	2006	NUM
taxlaw-2867	456	22	,	,	PUNCT
taxlaw-2867	456	23	http://www.chinadaily.com.cn/china/2006-12/19/content_762056.htm	http://www.chinadaily.com.cn/china/2006-12/19/content_762056.htm	PROPN
taxlaw-2867	457	1	[	[	X
taxlaw-2867	457	2	https://perma.cc/3wun-m44e	https://perma.cc/3wun-m44e	X
taxlaw-2867	457	3	]	]	X
taxlaw-2867	457	4	;	;	PUNCT
taxlaw-2867	457	5	see	see	VERB
taxlaw-2867	457	6	dong	dong	PROPN
taxlaw-2867	457	7	zhang	zhang	PROPN
taxlaw-2867	457	8	&	&	CCONJ
taxlaw-2867	457	9	owen	owen	PROPN
taxlaw-2867	457	10	freestone	freestone	PROPN
taxlaw-2867	457	11	,	,	PUNCT
taxlaw-2867	457	12	china	china	PROPN
taxlaw-2867	457	13	’s	’s	PART
taxlaw-2867	457	14	unfinished	unfinished	ADJ
taxlaw-2867	457	15	state	state	NOUN
taxlaw-2867	457	16	-	-	PUNCT
taxlaw-2867	457	17	owned	own	VERB
taxlaw-2867	457	18	enterprise	enterprise	NOUN
taxlaw-2867	457	19	reforms	reform	NOUN
taxlaw-2867	457	20	,	,	PUNCT
taxlaw-2867	457	21	2013	2013	NUM
taxlaw-2867	457	22	econ	econ	X
taxlaw-2867	457	23	.	.	PUNCT
taxlaw-2867	458	1	roundup	roundup	PROPN
taxlaw-2867	458	2	79	79	NUM
taxlaw-2867	458	3	,	,	PUNCT
taxlaw-2867	458	4	82	82	NUM
taxlaw-2867	458	5	;	;	PUNCT
taxlaw-2867	458	6	li	li	PROPN
taxlaw-2867	458	7	,	,	PUNCT
taxlaw-2867	458	8	supra	supra	PROPN
taxlaw-2867	458	9	note	note	PROPN
taxlaw-2867	458	10	144	144	NUM
taxlaw-2867	458	11	,	,	PUNCT
taxlaw-2867	458	12	at	at	ADP
taxlaw-2867	458	13	14	14	NUM
taxlaw-2867	458	14	.	.	PUNCT
taxlaw-2867	459	1	(	(	PUNCT
taxlaw-2867	459	2	referring	refer	VERB
taxlaw-2867	459	3	to	to	ADP
taxlaw-2867	459	4	these	these	DET
taxlaw-2867	459	5	industries	industry	NOUN
taxlaw-2867	459	6	as	as	ADP
taxlaw-2867	459	7	“	"	PUNCT
taxlaw-2867	459	8	base	base	NOUN
taxlaw-2867	459	9	,	,	PUNCT
taxlaw-2867	459	10	”	"	PUNCT
taxlaw-2867	459	11	“	"	PUNCT
taxlaw-2867	459	12	lifeblood	lifeblood	NOUN
taxlaw-2867	459	13	,	,	PUNCT
taxlaw-2867	459	14	”	"	PUNCT
taxlaw-2867	459	15	“	"	PUNCT
taxlaw-2867	459	16	pillar	pillar	NOUN
taxlaw-2867	459	17	,	,	PUNCT
taxlaw-2867	459	18	”	"	PUNCT
taxlaw-2867	459	19	or	or	CCONJ
taxlaw-2867	459	20	“	"	PUNCT
taxlaw-2867	459	21	strategic	strategic	ADJ
taxlaw-2867	459	22	”	"	PUNCT
taxlaw-2867	459	23	)	)	PUNCT
taxlaw-2867	459	24	.	.	PUNCT
taxlaw-2867	460	1	https://www.reuters.com/article/us-china-soe/communist-party-still-at-heart-of-chinas-state-firm-reform-plans-regulator-iduskbn1df0a6	https://www.reuters.com/article/us-china-soe/communist-party-still-at-heart-of-chinas-state-firm-reform-plans-regulator-iduskbn1df0a6	PROPN
taxlaw-2867	460	2	https://thediplomat.com/2018/03/can-china-keep-controlling-its-soes/	https://thediplomat.com/2018/03/can-china-keep-controlling-its-soes/	PROPN
taxlaw-2867	460	3	http://www.globaltimes.cn/content/1085071.shtml	http://www.globaltimes.cn/content/1085071.shtml	PROPN
taxlaw-2867	460	4	http://www.scmp.com/news/china/policies-politics/article/2116836/xi-jinping-thought-communist-partys-tighter-grip-china	http://www.scmp.com/news/china/policies-politics/article/2116836/xi-jinping-thought-communist-partys-tighter-grip-china	PROPN
taxlaw-2867	460	5	http://www.scmp.com/news/china/policies-politics/article/2116836/xi-jinping-thought-communist-partys-tighter-grip-china	http://www.scmp.com/news/china/policies-politics/article/2116836/xi-jinping-thought-communist-partys-tighter-grip-china	PROPN
taxlaw-2867	460	6	https://www.wsj.com/articles/chinas-xi-elevated-to-mao-status-1508825969	https://www.wsj.com/articles/chinas-xi-elevated-to-mao-status-1508825969	PROPN
taxlaw-2867	460	7	http://www.scmp.com/business/investor-relations/article/2123502/dont-panic-party-leadership-chinas-answer-wests	http://www.scmp.com/business/investor-relations/article/2123502/dont-panic-party-leadership-chinas-answer-west	VERB
taxlaw-2867	460	8	http://www.scmp.com/business/investor-relations/article/2123502/dont-panic-party-leadership-chinas-answer-wests	http://www.scmp.com/business/investor-relations/article/2123502/dont-panic-party-leadership-chinas-answer-west	NOUN
taxlaw-2867	460	9	http://www.chinadaily.com.cn/china/2006-12/19/content_762056.htm	http://www.chinadaily.com.cn/china/2006-12/19/content_762056.htm	PROPN
taxlaw-2867	460	10	2018	2018	NUM
taxlaw-2867	460	11	]	]	PUNCT
taxlaw-2867	460	12	99	99	NUM
taxlaw-2867	460	13	chinese	chinese	ADJ
taxlaw-2867	460	14	state	state	NOUN
taxlaw-2867	460	15	capitalism	capitalism	NOUN
taxlaw-2867	460	16	and	and	CCONJ
taxlaw-2867	460	17	the	the	DET
taxlaw-2867	460	18	international	international	ADJ
taxlaw-2867	460	19	tax	tax	NOUN
taxlaw-2867	460	20	regime	regime	NOUN
taxlaw-2867	460	21	often	often	ADV
taxlaw-2867	460	22	formerly	formerly	ADV
taxlaw-2867	460	23	managed	manage	VERB
taxlaw-2867	460	24	by	by	ADP
taxlaw-2867	460	25	central	central	ADJ
taxlaw-2867	460	26	government	government	NOUN
taxlaw-2867	460	27	ministries	ministry	NOUN
taxlaw-2867	460	28	or	or	CCONJ
taxlaw-2867	460	29	local	local	ADJ
taxlaw-2867	460	30	governments	government	NOUN
taxlaw-2867	460	31	—	—	PUNCT
taxlaw-2867	460	32	were	be	AUX
taxlaw-2867	460	33	consolidated	consolidate	VERB
taxlaw-2867	460	34	into	into	ADP
taxlaw-2867	460	35	approximately	approximately	ADV
taxlaw-2867	460	36	two	two	NUM
taxlaw-2867	460	37	-	-	PUNCT
taxlaw-2867	460	38	hundred	hundred	NUM
taxlaw-2867	460	39	vertically	vertically	ADV
taxlaw-2867	460	40	integrated	integrate	VERB
taxlaw-2867	460	41	state	state	NOUN
taxlaw-2867	460	42	-	-	PUNCT
taxlaw-2867	460	43	owned	own	VERB
taxlaw-2867	460	44	corporate	corporate	ADJ
taxlaw-2867	460	45	groups.160	groups.160	ADJ
taxlaw-2867	460	46	sasac	sasac	NOUN
taxlaw-2867	460	47	was	be	AUX
taxlaw-2867	460	48	established	establish	VERB
taxlaw-2867	460	49	to	to	PART
taxlaw-2867	460	50	serve	serve	VERB
taxlaw-2867	460	51	as	as	ADP
taxlaw-2867	460	52	the	the	DET
taxlaw-2867	460	53	owner	owner	NOUN
taxlaw-2867	460	54	of	of	ADP
taxlaw-2867	460	55	these	these	DET
taxlaw-2867	460	56	soes	soe	NOUN
taxlaw-2867	460	57	for	for	ADP
taxlaw-2867	460	58	the	the	DET
taxlaw-2867	460	59	central	central	ADJ
taxlaw-2867	460	60	government	government	NOUN
taxlaw-2867	460	61	and	and	CCONJ
taxlaw-2867	460	62	is	be	AUX
taxlaw-2867	460	63	tasked	task	VERB
taxlaw-2867	460	64	with	with	ADP
taxlaw-2867	460	65	their	their	PRON
taxlaw-2867	460	66	supervision	supervision	NOUN
taxlaw-2867	460	67	and	and	CCONJ
taxlaw-2867	460	68	management.161	management.161	ADJ
taxlaw-2867	460	69	due	due	ADP
taxlaw-2867	460	70	to	to	ADP
taxlaw-2867	460	71	their	their	PRON
taxlaw-2867	460	72	massive	massive	ADJ
taxlaw-2867	460	73	scale	scale	NOUN
taxlaw-2867	460	74	and	and	CCONJ
taxlaw-2867	460	75	direct	direct	ADJ
taxlaw-2867	460	76	central	central	ADJ
taxlaw-2867	460	77	government	government	NOUN
taxlaw-2867	460	78	ownership	ownership	NOUN
taxlaw-2867	460	79	,	,	PUNCT
taxlaw-2867	460	80	these	these	DET
taxlaw-2867	460	81	major	major	ADJ
taxlaw-2867	460	82	soes	soe	NOUN
taxlaw-2867	460	83	have	have	AUX
taxlaw-2867	460	84	been	be	AUX
taxlaw-2867	460	85	described	describe	VERB
taxlaw-2867	460	86	by	by	ADP
taxlaw-2867	460	87	scholars	scholar	NOUN
taxlaw-2867	460	88	as	as	ADP
taxlaw-2867	460	89	“	"	PUNCT
taxlaw-2867	460	90	china	china	PROPN
taxlaw-2867	460	91	’s	’s	PART
taxlaw-2867	460	92	national	national	PROPN
taxlaw-2867	460	93	team”162	team”162	NOUN
taxlaw-2867	460	94	or	or	CCONJ
taxlaw-2867	460	95	“	"	PUNCT
taxlaw-2867	460	96	china	china	PROPN
taxlaw-2867	460	97	’s	’s	PART
taxlaw-2867	460	98	national	national	PROPN
taxlaw-2867	460	99	champions	champion	NOUN
taxlaw-2867	460	100	.	.	PUNCT
taxlaw-2867	461	1	”163	”163	VERB
taxlaw-2867	461	2	sasac	sasac	NOUN
taxlaw-2867	461	3	has	have	VERB
taxlaw-2867	461	4	all	all	DET
taxlaw-2867	461	5	the	the	DET
taxlaw-2867	461	6	powers	power	NOUN
taxlaw-2867	461	7	of	of	ADP
taxlaw-2867	461	8	a	a	DET
taxlaw-2867	461	9	controlling	control	VERB
taxlaw-2867	461	10	shareholder	shareholder	NOUN
taxlaw-2867	461	11	,	,	PUNCT
taxlaw-2867	461	12	including	include	VERB
taxlaw-2867	461	13	approval	approval	NOUN
taxlaw-2867	461	14	over	over	ADP
taxlaw-2867	461	15	all	all	DET
taxlaw-2867	461	16	major	major	ADJ
taxlaw-2867	461	17	ownership	ownership	NOUN
taxlaw-2867	461	18	decisions	decision	NOUN
taxlaw-2867	461	19	,	,	PUNCT
taxlaw-2867	461	20	the	the	DET
taxlaw-2867	461	21	power	power	NOUN
taxlaw-2867	461	22	to	to	PART
taxlaw-2867	461	23	consolidate	consolidate	VERB
taxlaw-2867	461	24	and	and	CCONJ
taxlaw-2867	461	25	transfer	transfer	VERB
taxlaw-2867	461	26	control	control	NOUN
taxlaw-2867	461	27	of	of	ADP
taxlaw-2867	461	28	corporations	corporation	NOUN
taxlaw-2867	461	29	,	,	PUNCT
taxlaw-2867	461	30	as	as	ADV
taxlaw-2867	461	31	well	well	ADV
taxlaw-2867	461	32	as	as	ADP
taxlaw-2867	461	33	additional	additional	ADJ
taxlaw-2867	461	34	regulatory	regulatory	ADJ
taxlaw-2867	461	35	authority.164	authority.164	NOUN
taxlaw-2867	461	36	notably	notably	ADV
taxlaw-2867	461	37	,	,	PUNCT
taxlaw-2867	461	38	it	it	PRON
taxlaw-2867	461	39	also	also	ADV
taxlaw-2867	461	40	has	have	VERB
taxlaw-2867	461	41	“	"	PUNCT
taxlaw-2867	461	42	super	super	ADJ
taxlaw-2867	461	43	control	control	NOUN
taxlaw-2867	461	44	rights	right	NOUN
taxlaw-2867	461	45	”	"	PUNCT
taxlaw-2867	461	46	over	over	ADP
taxlaw-2867	461	47	the	the	DET
taxlaw-2867	461	48	transfer	transfer	NOUN
taxlaw-2867	461	49	of	of	ADP
taxlaw-2867	461	50	soes	soe	NOUN
taxlaw-2867	461	51	and	and	CCONJ
taxlaw-2867	461	52	their	their	PRON
taxlaw-2867	461	53	subsidiaries	subsidiary	NOUN
taxlaw-2867	461	54	that	that	PRON
taxlaw-2867	461	55	exceed	exceed	VERB
taxlaw-2867	461	56	those	those	PRON
taxlaw-2867	461	57	of	of	ADP
taxlaw-2867	461	58	traditional	traditional	ADJ
taxlaw-2867	461	59	controlling	control	VERB
taxlaw-2867	461	60	shareholders	shareholder	NOUN
taxlaw-2867	461	61	under	under	ADP
taxlaw-2867	461	62	the	the	DET
taxlaw-2867	461	63	chinese	chinese	ADJ
taxlaw-2867	461	64	company	company	NOUN
taxlaw-2867	461	65	law.165	law.165	VERB
taxlaw-2867	461	66	for	for	ADP
taxlaw-2867	461	67	instance	instance	NOUN
taxlaw-2867	461	68	,	,	PUNCT
taxlaw-2867	461	69	through	through	ADP
taxlaw-2867	461	70	mergers	merger	NOUN
taxlaw-2867	461	71	,	,	PUNCT
taxlaw-2867	461	72	acquisitions	acquisition	NOUN
taxlaw-2867	461	73	,	,	PUNCT
taxlaw-2867	461	74	and	and	CCONJ
taxlaw-2867	461	75	spin	spin	NOUN
taxlaw-2867	461	76	-	-	PUNCT
taxlaw-2867	461	77	offs	off	NOUN
taxlaw-2867	461	78	,	,	PUNCT
taxlaw-2867	461	79	it	it	PRON
taxlaw-2867	461	80	has	have	AUX
taxlaw-2867	461	81	reduced	reduce	VERB
taxlaw-2867	461	82	the	the	DET
taxlaw-2867	461	83	number	number	NOUN
taxlaw-2867	461	84	of	of	ADP
taxlaw-2867	461	85	central	central	ADJ
taxlaw-2867	461	86	soes	soe	NOUN
taxlaw-2867	461	87	from	from	ADP
taxlaw-2867	461	88	196	196	NUM
taxlaw-2867	461	89	to	to	ADP
taxlaw-2867	461	90	98	98	NUM
taxlaw-2867	461	91	,	,	PUNCT
taxlaw-2867	461	92	while	while	SCONJ
taxlaw-2867	461	93	increasing	increase	VERB
taxlaw-2867	461	94	total	total	ADJ
taxlaw-2867	461	95	assets	asset	NOUN
taxlaw-2867	461	96	under	under	ADP
taxlaw-2867	461	97	its	its	PRON
taxlaw-2867	461	98	control.166	control.166	NOUN
taxlaw-2867	461	99	sasac	sasac	NOUN
taxlaw-2867	461	100	has	have	AUX
taxlaw-2867	461	101	announced	announce	VERB
taxlaw-2867	461	102	plans	plan	NOUN
taxlaw-2867	461	103	for	for	ADP
taxlaw-2867	461	104	further	further	ADJ
taxlaw-2867	461	105	mergers	merger	NOUN
taxlaw-2867	461	106	of	of	ADP
taxlaw-2867	461	107	soes	soe	NOUN
taxlaw-2867	461	108	in	in	ADP
taxlaw-2867	461	109	the	the	DET
taxlaw-2867	461	110	near	near	NOUN
taxlaw-2867	461	111	future.167	future.167	ADV
taxlaw-2867	461	112	moreover	moreover	ADV
taxlaw-2867	461	113	,	,	PUNCT
taxlaw-2867	461	114	in	in	ADP
taxlaw-2867	461	115	its	its	PRON
taxlaw-2867	461	116	regulatory	regulatory	ADJ
taxlaw-2867	461	117	authority	authority	NOUN
taxlaw-2867	461	118	sasac	sasac	NOUN
taxlaw-2867	461	119	has	have	AUX
taxlaw-2867	461	120	also	also	ADV
taxlaw-2867	461	121	promulgated	promulgate	VERB
taxlaw-2867	461	122	particularly	particularly	ADV
taxlaw-2867	461	123	detailed	detailed	ADJ
taxlaw-2867	461	124	measures	measure	NOUN
taxlaw-2867	461	125	specifying	specify	VERB
taxlaw-2867	461	126	the	the	DET
taxlaw-2867	461	127	permissible	permissible	ADJ
taxlaw-2867	461	128	overseas	overseas	ADJ
taxlaw-2867	461	129	activities	activity	NOUN
taxlaw-2867	461	130	of	of	ADP
taxlaw-2867	461	131	soes.168	soes.168	VERB
taxlaw-2867	461	132	the	the	DET
taxlaw-2867	461	133	structure	structure	NOUN
taxlaw-2867	461	134	of	of	ADP
taxlaw-2867	461	135	sasac	sasac	NOUN
taxlaw-2867	461	136	enables	enable	VERB
taxlaw-2867	461	137	the	the	DET
taxlaw-2867	461	138	chinese	chinese	ADJ
taxlaw-2867	461	139	government	government	NOUN
taxlaw-2867	461	140	to	to	PART
taxlaw-2867	461	141	control	control	VERB
taxlaw-2867	461	142	“	"	PUNCT
taxlaw-2867	461	143	a	a	DET
taxlaw-2867	461	144	majority	majority	NOUN
taxlaw-2867	461	145	stake	stake	NOUN
taxlaw-2867	461	146	in	in	ADP
taxlaw-2867	461	147	virtually	virtually	ADV
taxlaw-2867	461	148	every	every	DET
taxlaw-2867	461	149	leading	lead	VERB
taxlaw-2867	461	150	firm	firm	NOUN
taxlaw-2867	461	151	in	in	ADP
taxlaw-2867	461	152	every	every	DET
taxlaw-2867	461	153	critical	critical	ADJ
taxlaw-2867	461	154	industry	industry	NOUN
taxlaw-2867	461	155	in	in	ADP
taxlaw-2867	461	156	china	china	PROPN
taxlaw-2867	461	157	”	"	PUNCT
taxlaw-2867	461	158	while	while	SCONJ
taxlaw-2867	461	159	still	still	ADV
taxlaw-2867	461	160	allowing	allow	VERB
taxlaw-2867	461	161	for	for	ADP
taxlaw-2867	461	162	some	some	DET
taxlaw-2867	461	163	degree	degree	NOUN
taxlaw-2867	461	164	of	of	ADP
taxlaw-2867	461	165	market	market	NOUN
taxlaw-2867	461	166	competition	competition	NOUN
taxlaw-2867	461	167	and	and	CCONJ
taxlaw-2867	461	168	foreign	foreign	ADJ
taxlaw-2867	461	169	equity	equity	NOUN
taxlaw-2867	461	170	in	in	ADP
taxlaw-2867	461	171	these	these	DET
taxlaw-2867	461	172	crucial	crucial	ADJ
taxlaw-2867	461	173	sectors.169	sectors.169	NOUN
taxlaw-2867	461	174	for	for	ADP
taxlaw-2867	461	175	a	a	DET
taxlaw-2867	461	176	sense	sense	NOUN
taxlaw-2867	461	177	of	of	ADP
taxlaw-2867	461	178	scale	scale	NOUN
taxlaw-2867	461	179	,	,	PUNCT
taxlaw-2867	461	180	of	of	ADP
taxlaw-2867	461	181	the	the	DET
taxlaw-2867	461	182	roughly	roughly	ADV
taxlaw-2867	461	183	100	100	NUM
taxlaw-2867	461	184	soes	soe	NOUN
taxlaw-2867	461	185	administered	administer	VERB
taxlaw-2867	461	186	by	by	ADP
taxlaw-2867	461	187	sasac	sasac	NOUN
taxlaw-2867	461	188	,	,	PUNCT
taxlaw-2867	461	189	48	48	NUM
taxlaw-2867	461	190	were	be	AUX
taxlaw-2867	461	191	ranked	rank	VERB
taxlaw-2867	461	192	in	in	ADP
taxlaw-2867	461	193	the	the	DET
taxlaw-2867	461	194	2017	2017	NUM
taxlaw-2867	461	195	fortune	fortune	NOUN
taxlaw-2867	461	196	global	global	ADJ
taxlaw-2867	461	197	500	500	NUM
taxlaw-2867	461	198	,	,	PUNCT
taxlaw-2867	461	199	including	include	VERB
taxlaw-2867	461	200	state	state	NOUN
taxlaw-2867	461	201	grid	grid	NOUN
taxlaw-2867	461	202	,	,	PUNCT
taxlaw-2867	461	203	petrochina	petrochina	NOUN
taxlaw-2867	461	204	and	and	CCONJ
taxlaw-2867	461	205	sinopec	sinopec	PROPN
taxlaw-2867	461	206	corp	corp	PROPN
taxlaw-2867	461	207	.	.	PROPN
taxlaw-2867	461	208	,	,	PUNCT
taxlaw-2867	461	209	which	which	PRON
taxlaw-2867	461	210	were	be	AUX
taxlaw-2867	461	211	ranked	rank	VERB
taxlaw-2867	461	212	2	2	NUM
taxlaw-2867	461	213	,	,	PUNCT
taxlaw-2867	461	214	3	3	NUM
taxlaw-2867	461	215	and	and	CCONJ
taxlaw-2867	461	216	4	4	NUM
taxlaw-2867	461	217	,	,	PUNCT
taxlaw-2867	461	218	respectively.170	respectively.170	VERB
taxlaw-2867	461	219	it	it	PRON
taxlaw-2867	461	220	controls	control	VERB
taxlaw-2867	461	221	china	china	PROPN
taxlaw-2867	461	222	’s	’s	PART
taxlaw-2867	461	223	top	top	ADJ
taxlaw-2867	461	224	nuclear	nuclear	NOUN
taxlaw-2867	461	225	,	,	PUNCT
taxlaw-2867	461	226	aerospace	aerospace	NOUN
taxlaw-2867	461	227	and	and	CCONJ
taxlaw-2867	461	228	aviation	aviation	NOUN
taxlaw-2867	461	229	,	,	PUNCT
taxlaw-2867	461	230	petroleum	petroleum	NOUN
taxlaw-2867	461	231	and	and	CCONJ
taxlaw-2867	461	232	petrochemicals	petrochemical	NOUN
taxlaw-2867	461	233	,	,	PUNCT
taxlaw-2867	461	234	telecom	telecom	NOUN
taxlaw-2867	461	235	,	,	PUNCT
taxlaw-2867	461	236	electricity	electricity	NOUN
taxlaw-2867	461	237	,	,	PUNCT
taxlaw-2867	461	238	automobile	automobile	NOUN
taxlaw-2867	461	239	firms	firm	NOUN
taxlaw-2867	461	240	as	as	ADV
taxlaw-2867	461	241	well	well	ADV
taxlaw-2867	461	242	as	as	ADP
taxlaw-2867	461	243	its	its	PRON
taxlaw-2867	461	244	major	major	ADJ
taxlaw-2867	461	245	airlines	airline	NOUN
taxlaw-2867	461	246	.	.	PUNCT
taxlaw-2867	462	1	171	171	NUM
taxlaw-2867	463	1	yet	yet	ADV
taxlaw-2867	463	2	,	,	PUNCT
taxlaw-2867	463	3	the	the	DET
taxlaw-2867	463	4	government	government	NOUN
taxlaw-2867	463	5	allows	allow	VERB
taxlaw-2867	463	6	160	160	NUM
taxlaw-2867	463	7	see	see	ADJ
taxlaw-2867	463	8	li	li	PROPN
taxlaw-2867	463	9	,	,	PUNCT
taxlaw-2867	463	10	supra	supra	PROPN
taxlaw-2867	463	11	note	note	PROPN
taxlaw-2867	463	12	144	144	NUM
taxlaw-2867	463	13	,	,	PUNCT
taxlaw-2867	463	14	at	at	ADP
taxlaw-2867	463	15	65	65	NUM
taxlaw-2867	463	16	;	;	PUNCT
taxlaw-2867	463	17	lin	lin	PROPN
taxlaw-2867	463	18	&	&	CCONJ
taxlaw-2867	463	19	milhaupt	milhaupt	PROPN
taxlaw-2867	463	20	,	,	PUNCT
taxlaw-2867	463	21	supra	supra	PROPN
taxlaw-2867	463	22	note	note	NOUN
taxlaw-2867	463	23	20	20	NUM
taxlaw-2867	463	24	,	,	PUNCT
taxlaw-2867	463	25	at	at	ADP
taxlaw-2867	463	26	711	711	NUM
taxlaw-2867	463	27	.	.	NOUN
taxlaw-2867	463	28	161	161	NUM
taxlaw-2867	463	29	see	see	VERB
taxlaw-2867	463	30	wang	wang	PROPN
taxlaw-2867	463	31	,	,	PUNCT
taxlaw-2867	463	32	supra	supra	PROPN
taxlaw-2867	463	33	note	note	PROPN
taxlaw-2867	463	34	84	84	NUM
taxlaw-2867	463	35	,	,	PUNCT
taxlaw-2867	463	36	at	at	ADP
taxlaw-2867	463	37	662	662	NUM
taxlaw-2867	463	38	-	-	SYM
taxlaw-2867	463	39	664	664	NUM
taxlaw-2867	463	40	;	;	PUNCT
taxlaw-2867	463	41	zhong	zhong	PROPN
taxlaw-2867	463	42	,	,	PUNCT
taxlaw-2867	463	43	supra	supra	PROPN
taxlaw-2867	463	44	note	note	PROPN
taxlaw-2867	463	45	94	94	NUM
taxlaw-2867	463	46	;	;	PUNCT
taxlaw-2867	463	47	wendy	wendy	PROPN
taxlaw-2867	463	48	leutert	leutert	PROPN
taxlaw-2867	463	49	,	,	PUNCT
taxlaw-2867	463	50	challenges	challenge	VERB
taxlaw-2867	463	51	ahead	ahead	ADV
taxlaw-2867	463	52	-	-	PUNCT
taxlaw-2867	463	53	in	in	ADP
taxlaw-2867	463	54	china	china	PROPN
taxlaw-2867	463	55	’s	’s	PART
taxlaw-2867	463	56	reform	reform	NOUN
taxlaw-2867	463	57	of	of	ADP
taxlaw-2867	463	58	state	state	NOUN
taxlaw-2867	463	59	-	-	PUNCT
taxlaw-2867	463	60	owned	own	VERB
taxlaw-2867	463	61	enterprises	enterprise	NOUN
taxlaw-2867	463	62	,	,	PUNCT
taxlaw-2867	463	63	21	21	NUM
taxlaw-2867	463	64	asia	asia	PROPN
taxlaw-2867	463	65	policy	policy	NOUN
taxlaw-2867	463	66	83	83	NUM
taxlaw-2867	463	67	(	(	PUNCT
taxlaw-2867	463	68	2016	2016	NUM
taxlaw-2867	463	69	)	)	PUNCT
taxlaw-2867	463	70	.	.	PUNCT
taxlaw-2867	464	1	162	162	NUM
taxlaw-2867	464	2	li	li	PROPN
taxlaw-2867	464	3	,	,	PUNCT
taxlaw-2867	464	4	supra	supra	PROPN
taxlaw-2867	464	5	note	note	PROPN
taxlaw-2867	464	6	144	144	NUM
taxlaw-2867	464	7	,	,	PUNCT
taxlaw-2867	464	8	at	at	ADP
taxlaw-2867	464	9	73	73	NUM
taxlaw-2867	464	10	.	.	PUNCT
taxlaw-2867	465	1	163	163	NUM
taxlaw-2867	465	2	lin	lin	PROPN
taxlaw-2867	465	3	&	&	CCONJ
taxlaw-2867	465	4	milhaupt	milhaupt	PROPN
taxlaw-2867	465	5	,	,	PUNCT
taxlaw-2867	465	6	supra	supra	PROPN
taxlaw-2867	465	7	note	note	NOUN
taxlaw-2867	465	8	20	20	NUM
taxlaw-2867	465	9	.	.	NOUN
taxlaw-2867	465	10	164	164	NUM
taxlaw-2867	465	11	see	see	VERB
taxlaw-2867	465	12	zhonghua	zhonghua	PROPN
taxlaw-2867	465	13	renmin	renmin	PROPN
taxlaw-2867	465	14	gongheguo	gongheguo	PROPN
taxlaw-2867	465	15	guoyou	guoyou	PROPN
taxlaw-2867	465	16	qiye	qiye	PROPN
taxlaw-2867	465	17	zichan	zichan	INTJ
taxlaw-2867	465	18	fa	fa	PROPN
taxlaw-2867	466	1	[	[	X
taxlaw-2867	466	2	中华人民共和国国有企业资产法	中华人民共和国国有企业资产法	NOUN
taxlaw-2867	466	3	]	]	X
taxlaw-2867	466	4	(	(	PUNCT
taxlaw-2867	466	5	the	the	DET
taxlaw-2867	466	6	law	law	NOUN
taxlaw-2867	466	7	of	of	ADP
taxlaw-2867	466	8	the	the	DET
taxlaw-2867	466	9	people	people	NOUN
taxlaw-2867	466	10	’s	’s	PART
taxlaw-2867	466	11	republic	republic	NOUN
taxlaw-2867	466	12	of	of	ADP
taxlaw-2867	466	13	china	china	PROPN
taxlaw-2867	466	14	on	on	ADP
taxlaw-2867	466	15	the	the	DET
taxlaw-2867	466	16	state	state	NOUN
taxlaw-2867	466	17	-	-	PUNCT
taxlaw-2867	466	18	owned	own	VERB
taxlaw-2867	466	19	assets	asset	NOUN
taxlaw-2867	466	20	of	of	ADP
taxlaw-2867	466	21	enterprises	enterprise	NOUN
taxlaw-2867	466	22	)	)	PUNCT
taxlaw-2867	466	23	(	(	PUNCT
taxlaw-2867	466	24	promulgated	promulgate	VERB
taxlaw-2867	466	25	by	by	ADP
taxlaw-2867	466	26	the	the	DET
taxlaw-2867	466	27	standing	standing	NOUN
taxlaw-2867	466	28	comm	comm	NOUN
taxlaw-2867	466	29	.	.	PUNCT
taxlaw-2867	467	1	nat’l	nat’l	PROPN
taxlaw-2867	467	2	people	people	NOUN
taxlaw-2867	467	3	’s	’s	PART
taxlaw-2867	467	4	cong	cong	PROPN
taxlaw-2867	467	5	.	.	PROPN
taxlaw-2867	468	1	,	,	PUNCT
taxlaw-2867	468	2	oct	oct	PROPN
taxlaw-2867	468	3	.	.	PROPN
taxlaw-2867	468	4	28	28	NUM
taxlaw-2867	468	5	,	,	PUNCT
taxlaw-2867	468	6	2008	2008	NUM
taxlaw-2867	468	7	,	,	PUNCT
taxlaw-2867	468	8	effective	effective	ADJ
taxlaw-2867	468	9	may	may	PROPN
taxlaw-2867	468	10	1	1	NUM
taxlaw-2867	468	11	,	,	PUNCT
taxlaw-2867	468	12	2009	2009	NUM
taxlaw-2867	468	13	)	)	PUNCT
taxlaw-2867	468	14	;	;	PUNCT
taxlaw-2867	468	15	leutert	leutert	ADJ
taxlaw-2867	468	16	,	,	PUNCT
taxlaw-2867	468	17	supra	supra	ADJ
taxlaw-2867	468	18	note	note	NOUN
taxlaw-2867	468	19	161	161	NUM
taxlaw-2867	468	20	,	,	PUNCT
taxlaw-2867	468	21	at	at	ADP
taxlaw-2867	468	22	88	88	NUM
taxlaw-2867	468	23	.	.	PUNCT
taxlaw-2867	469	1	165	165	NUM
taxlaw-2867	469	2	lin	lin	PROPN
taxlaw-2867	469	3	&	&	CCONJ
taxlaw-2867	469	4	milhaupt	milhaupt	PROPN
taxlaw-2867	469	5	,	,	PUNCT
taxlaw-2867	469	6	supra	supra	PROPN
taxlaw-2867	469	7	note	note	NOUN
taxlaw-2867	469	8	20	20	NUM
taxlaw-2867	469	9	,	,	PUNCT
taxlaw-2867	469	10	at	at	ADP
taxlaw-2867	469	11	744	744	NUM
taxlaw-2867	469	12	.	.	PUNCT
taxlaw-2867	469	13	166	166	NUM
taxlaw-2867	469	14	see	see	VERB
taxlaw-2867	469	15	li	li	PROPN
taxlaw-2867	469	16	,	,	PUNCT
taxlaw-2867	469	17	supra	supra	PROPN
taxlaw-2867	469	18	note	note	PROPN
taxlaw-2867	469	19	144	144	NUM
taxlaw-2867	469	20	,	,	PUNCT
taxlaw-2867	469	21	at	at	ADP
taxlaw-2867	469	22	75	75	NUM
taxlaw-2867	469	23	;	;	PUNCT
taxlaw-2867	469	24	lin	lin	PROPN
taxlaw-2867	469	25	&	&	CCONJ
taxlaw-2867	469	26	milhaupt	milhaupt	PROPN
taxlaw-2867	469	27	,	,	PUNCT
taxlaw-2867	469	28	supra	supra	PROPN
taxlaw-2867	469	29	note	note	NOUN
taxlaw-2867	469	30	20	20	NUM
taxlaw-2867	469	31	,	,	PUNCT
taxlaw-2867	469	32	at	at	ADP
taxlaw-2867	469	33	711	711	NUM
taxlaw-2867	469	34	;	;	PUNCT
taxlaw-2867	469	35	china	china	PROPN
taxlaw-2867	469	36	’s	’s	PART
taxlaw-2867	469	37	centrally	centrally	ADV
taxlaw-2867	469	38	administered	administer	VERB
taxlaw-2867	469	39	state	state	NOUN
taxlaw-2867	469	40	firms	firm	NOUN
taxlaw-2867	469	41	report	report	VERB
taxlaw-2867	469	42	strong	strong	ADJ
taxlaw-2867	469	43	profit	profit	NOUN
taxlaw-2867	469	44	growth	growth	NOUN
taxlaw-2867	469	45	,	,	PUNCT
taxlaw-2867	469	46	xinhua	xinhua	PROPN
taxlaw-2867	469	47	(	(	PUNCT
taxlaw-2867	469	48	dec	dec	PROPN
taxlaw-2867	469	49	.	.	PROPN
taxlaw-2867	469	50	15	15	NUM
taxlaw-2867	469	51	,	,	PUNCT
taxlaw-2867	469	52	2017	2017	NUM
taxlaw-2867	469	53	)	)	PUNCT
taxlaw-2867	469	54	,	,	PUNCT
taxlaw-2867	469	55	http://www.xinhuanet.com/english/201712/15/c_136828994.htm	http://www.xinhuanet.com/english/201712/15/c_136828994.htm	X
taxlaw-2867	470	1	[	[	X
taxlaw-2867	470	2	https://perma.cc/32ky-6tgz	https://perma.cc/32ky-6tgz	PROPN
taxlaw-2867	470	3	]	]	PUNCT
taxlaw-2867	470	4	.	.	PUNCT
taxlaw-2867	471	1	167	167	NUM
taxlaw-2867	471	2	see	see	VERB
taxlaw-2867	471	3	soyoung	soyoung	PROPN
taxlaw-2867	471	4	kim	kim	PROPN
taxlaw-2867	471	5	&	&	CCONJ
taxlaw-2867	471	6	paritosh	paritosh	PROPN
taxlaw-2867	471	7	bansal	bansal	PROPN
taxlaw-2867	471	8	,	,	PUNCT
taxlaw-2867	471	9	supra	supra	PROPN
taxlaw-2867	471	10	note	note	PROPN
taxlaw-2867	471	11	149	149	NUM
taxlaw-2867	471	12	;	;	PUNCT
taxlaw-2867	471	13	gabriel	gabriel	PROPN
taxlaw-2867	471	14	wildau	wildau	PROPN
taxlaw-2867	471	15	,	,	PUNCT
taxlaw-2867	471	16	china	china	PROPN
taxlaw-2867	471	17	prepares	prepare	VERB
taxlaw-2867	471	18	fresh	fresh	ADJ
taxlaw-2867	471	19	round	round	NOUN
taxlaw-2867	471	20	of	of	ADP
taxlaw-2867	471	21	stateorchestrated	stateorchestrate	VERB
taxlaw-2867	471	22	megamergers	megamerger	NOUN
taxlaw-2867	471	23	,	,	PUNCT
taxlaw-2867	471	24	fin	fin	NOUN
taxlaw-2867	471	25	.	.	PUNCT
taxlaw-2867	472	1	times	times	PROPN
taxlaw-2867	472	2	,	,	PUNCT
taxlaw-2867	472	3	july	july	PROPN
taxlaw-2867	472	4	9	9	NUM
taxlaw-2867	472	5	,	,	PUNCT
taxlaw-2867	472	6	2017	2017	NUM
taxlaw-2867	472	7	.	.	PUNCT
taxlaw-2867	473	1	168	168	NUM
taxlaw-2867	473	2	see	see	VERB
taxlaw-2867	473	3	new	new	ADJ
taxlaw-2867	473	4	regulations	regulation	NOUN
taxlaw-2867	473	5	for	for	ADP
taxlaw-2867	473	6	soes	soe	NOUN
taxlaw-2867	473	7	’	'	PUNCT
taxlaw-2867	473	8	overseas	overseas	ADJ
taxlaw-2867	473	9	deals	deal	NOUN
taxlaw-2867	473	10	,	,	PUNCT
taxlaw-2867	473	11	global	global	ADJ
taxlaw-2867	473	12	times	time	NOUN
taxlaw-2867	473	13	,	,	PUNCT
taxlaw-2867	473	14	jan	jan	PROPN
taxlaw-2867	473	15	.	.	PROPN
taxlaw-2867	473	16	18	18	NUM
taxlaw-2867	473	17	,	,	PUNCT
taxlaw-2867	473	18	2017	2017	NUM
taxlaw-2867	473	19	,	,	PUNCT
taxlaw-2867	473	20	http://www.globaltimes.cn/content/1029539.shtml	http://www.globaltimes.cn/content/1029539.shtml	PROPN
taxlaw-2867	474	1	[	[	X
taxlaw-2867	474	2	https://perma.cc/9kal-mcaw	https://perma.cc/9kal-mcaw	X
taxlaw-2867	474	3	]	]	X
taxlaw-2867	474	4	.	.	PUNCT
taxlaw-2867	474	5	169	169	NUM
taxlaw-2867	474	6	lin	lin	PROPN
taxlaw-2867	474	7	&	&	CCONJ
taxlaw-2867	474	8	milhaupt	milhaupt	PROPN
taxlaw-2867	474	9	,	,	PUNCT
taxlaw-2867	474	10	supra	supra	PROPN
taxlaw-2867	474	11	note	note	NOUN
taxlaw-2867	474	12	20	20	NUM
taxlaw-2867	474	13	at	at	ADP
taxlaw-2867	474	14	,	,	PUNCT
taxlaw-2867	474	15	735	735	NUM
taxlaw-2867	474	16	;	;	PUNCT
taxlaw-2867	474	17	see	see	VERB
taxlaw-2867	474	18	also	also	ADV
taxlaw-2867	474	19	wu	wu	PROPN
taxlaw-2867	474	20	,	,	PUNCT
taxlaw-2867	474	21	supra	supra	PROPN
taxlaw-2867	474	22	note	note	PROPN
taxlaw-2867	474	23	144	144	NUM
taxlaw-2867	474	24	,	,	PUNCT
taxlaw-2867	474	25	at	at	ADP
taxlaw-2867	474	26	271	271	NUM
taxlaw-2867	474	27	(	(	PUNCT
taxlaw-2867	474	28	“	"	PUNCT
taxlaw-2867	474	29	sasac	sasac	NOUN
taxlaw-2867	474	30	is	be	AUX
taxlaw-2867	474	31	undoubtedly	undoubtedly	ADV
taxlaw-2867	474	32	one	one	NUM
taxlaw-2867	474	33	of	of	ADP
taxlaw-2867	474	34	the	the	DET
taxlaw-2867	474	35	most	most	ADV
taxlaw-2867	474	36	powerful	powerful	ADJ
taxlaw-2867	474	37	economic	economic	ADJ
taxlaw-2867	474	38	actors	actor	NOUN
taxlaw-2867	474	39	in	in	ADP
taxlaw-2867	474	40	the	the	DET
taxlaw-2867	474	41	world	world	NOUN
taxlaw-2867	474	42	today	today	NOUN
taxlaw-2867	474	43	.	.	PUNCT
taxlaw-2867	474	44	”	"	PUNCT
taxlaw-2867	474	45	)	)	PUNCT
taxlaw-2867	474	46	.	.	PUNCT
taxlaw-2867	475	1	170	170	NUM
taxlaw-2867	475	2	state	state	NOUN
taxlaw-2867	475	3	-	-	PUNCT
taxlaw-2867	475	4	owned	own	VERB
taxlaw-2867	475	5	assets	asset	NOUN
taxlaw-2867	475	6	supervision	supervision	NOUN
taxlaw-2867	475	7	and	and	CCONJ
taxlaw-2867	475	8	administration	administration	NOUN
taxlaw-2867	475	9	comm’n	comm’n	NOUN
taxlaw-2867	475	10	of	of	ADP
taxlaw-2867	475	11	the	the	DET
taxlaw-2867	475	12	state	state	NOUN
taxlaw-2867	475	13	council	council	PROPN
taxlaw-2867	475	14	(	(	PUNCT
taxlaw-2867	475	15	sasac	sasac	NOUN
taxlaw-2867	475	16	)	)	PUNCT
taxlaw-2867	475	17	,	,	PUNCT
taxlaw-2867	475	18	2017	2017	NUM
taxlaw-2867	475	19	“	"	PUNCT
taxlaw-2867	475	20	caifu	caifu	PROPN
taxlaw-2867	475	21	”	"	PUNCT
taxlaw-2867	475	22	shijie	shijie	NOUN
taxlaw-2867	475	23	500	500	NUM
taxlaw-2867	475	24	qiang	qiang	PROPN
taxlaw-2867	475	25	gongbu	gongbu	PROPN
taxlaw-2867	475	26	guowuyuan	guowuyuan	PROPN
taxlaw-2867	475	27	guozi	guozi	PROPN
taxlaw-2867	475	28	wei	wei	PROPN
taxlaw-2867	475	29	jianguan	jianguan	PROPN
taxlaw-2867	475	30	48	48	NUM
taxlaw-2867	475	31	jia	jia	PROPN
taxlaw-2867	475	32	yangqi	yangqi	PROPN
taxlaw-2867	475	33	shang	shang	PROPN
taxlaw-2867	475	34	bang	bang	PROPN
taxlaw-2867	476	1	[	[	X
taxlaw-2867	476	2	2017《财富》世界	2017《财富》世界	PROPN
taxlaw-2867	476	3	500	500	NUM
taxlaw-2867	476	4	强	强	NOUN
taxlaw-2867	476	5	公布	公布	NOUN
taxlaw-2867	476	6	国务院国资委监管	国务院国资委监管	NOUN
taxlaw-2867	476	7	48	48	NUM
taxlaw-2867	476	8	家央企上榜	家央企上榜	NOUN
taxlaw-2867	476	9	]	]	PUNCT
taxlaw-2867	476	10	(	(	PUNCT
taxlaw-2867	476	11	2017	2017	NUM
taxlaw-2867	476	12	fortune	fortune	NOUN
taxlaw-2867	476	13	global	global	ADJ
taxlaw-2867	476	14	500	500	NUM
taxlaw-2867	476	15	announced--48	announced--48	NOUN
taxlaw-2867	476	16	sasac	sasac	NOUN
taxlaw-2867	476	17	supervised	supervise	VERB
taxlaw-2867	476	18	soes	soe	NOUN
taxlaw-2867	476	19	on	on	ADP
taxlaw-2867	476	20	the	the	DET
taxlaw-2867	476	21	list	list	NOUN
taxlaw-2867	476	22	)	)	PUNCT
taxlaw-2867	476	23	(	(	PUNCT
taxlaw-2867	476	24	july	july	PROPN
taxlaw-2867	476	25	20	20	NUM
taxlaw-2867	476	26	,	,	PUNCT
taxlaw-2867	476	27	2017	2017	NUM
taxlaw-2867	476	28	)	)	PUNCT
taxlaw-2867	476	29	,	,	PUNCT
taxlaw-2867	476	30	http://www.sasac.gov.cn/n2588025/n2588119/c7419470/content.html	http://www.sasac.gov.cn/n2588025/n2588119/c7419470/content.html	PROPN
taxlaw-2867	477	1	[	[	X
taxlaw-2867	477	2	https://perma.cc/2rnm-nh6f	https://perma.cc/2rnm-nh6f	NOUN
taxlaw-2867	477	3	]	]	X
taxlaw-2867	477	4	;	;	PUNCT
taxlaw-2867	477	5	globe	globe	NOUN
taxlaw-2867	477	6	500	500	NUM
taxlaw-2867	477	7	,	,	PUNCT
taxlaw-2867	477	8	fortune	fortune	NOUN
taxlaw-2867	477	9	,	,	PUNCT
taxlaw-2867	477	10	http://fortune.com/global500/2017/	http://fortune.com/global500/2017/	PROPN
taxlaw-2867	478	1	[	[	X
taxlaw-2867	478	2	https://perma.cc/b5d5juwy	https://perma.cc/b5d5juwy	PROPN
taxlaw-2867	478	3	]	]	PUNCT
taxlaw-2867	478	4	.	.	PUNCT
taxlaw-2867	478	5	171	171	NUM
taxlaw-2867	478	6	see	see	VERB
taxlaw-2867	478	7	li	li	PROPN
taxlaw-2867	478	8	,	,	PUNCT
taxlaw-2867	478	9	supra	supra	PROPN
taxlaw-2867	478	10	note	note	PROPN
taxlaw-2867	478	11	144	144	NUM
taxlaw-2867	478	12	,	,	PUNCT
taxlaw-2867	478	13	at	at	ADP
taxlaw-2867	478	14	159	159	NUM
taxlaw-2867	478	15	.	.	PUNCT
taxlaw-2867	479	1	http://www.xinhuanet.com/english/2017-12/15/c_136828994.htm	http://www.xinhuanet.com/english/2017-12/15/c_136828994.htm	PROPN
taxlaw-2867	479	2	http://www.xinhuanet.com/english/2017-12/15/c_136828994.htm	http://www.xinhuanet.com/english/2017-12/15/c_136828994.htm	PROPN
taxlaw-2867	479	3	http://www.globaltimes.cn/content/1029539.shtml	http://www.globaltimes.cn/content/1029539.shtml	VERB
taxlaw-2867	479	4	http://www.sasac.gov.cn/n2588025/n2588119/c7419470/content.html	http://www.sasac.gov.cn/n2588025/n2588119/c7419470/content.html	PROPN
taxlaw-2867	479	5	http://fortune.com/global500/2017/	http://fortune.com/global500/2017/	PROPN
taxlaw-2867	479	6	100	100	NUM
taxlaw-2867	480	1	[	[	X
taxlaw-2867	480	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	480	3	columbia	columbia	PROPN
taxlaw-2867	480	4	journal	journal	PROPN
taxlaw-2867	480	5	of	of	ADP
taxlaw-2867	480	6	tax	tax	NOUN
taxlaw-2867	480	7	law	law	NOUN
taxlaw-2867	480	8	competition	competition	NOUN
taxlaw-2867	480	9	in	in	ADP
taxlaw-2867	480	10	many	many	ADJ
taxlaw-2867	480	11	of	of	ADP
taxlaw-2867	480	12	these	these	DET
taxlaw-2867	480	13	sectors	sector	NOUN
taxlaw-2867	480	14	,	,	PUNCT
taxlaw-2867	480	15	by	by	ADP
taxlaw-2867	480	16	having	have	VERB
taxlaw-2867	480	17	multiple	multiple	ADJ
taxlaw-2867	480	18	soes	soe	NOUN
taxlaw-2867	480	19	fight	fight	VERB
taxlaw-2867	480	20	for	for	ADP
taxlaw-2867	480	21	market	market	NOUN
taxlaw-2867	480	22	shares	share	NOUN
taxlaw-2867	480	23	amongst	amongst	ADP
taxlaw-2867	480	24	themselves.172	themselves.172	NOUN
taxlaw-2867	480	25	for	for	ADP
taxlaw-2867	480	26	instance	instance	NOUN
taxlaw-2867	480	27	,	,	PUNCT
taxlaw-2867	480	28	sasac	sasac	NOUN
taxlaw-2867	480	29	has	have	AUX
taxlaw-2867	480	30	allowed	allow	VERB
taxlaw-2867	480	31	for	for	ADP
taxlaw-2867	480	32	cutthroat	cutthroat	ADJ
taxlaw-2867	480	33	competition	competition	NOUN
taxlaw-2867	480	34	between	between	ADP
taxlaw-2867	480	35	three	three	NUM
taxlaw-2867	480	36	major	major	ADJ
taxlaw-2867	480	37	state	state	NOUN
taxlaw-2867	480	38	-	-	PUNCT
taxlaw-2867	480	39	owned	own	VERB
taxlaw-2867	480	40	airlines	airline	NOUN
taxlaw-2867	480	41	over	over	ADP
taxlaw-2867	480	42	pricing	pricing	NOUN
taxlaw-2867	480	43	and	and	CCONJ
taxlaw-2867	480	44	domestic	domestic	ADJ
taxlaw-2867	480	45	routes	route	NOUN
taxlaw-2867	480	46	,	,	PUNCT
taxlaw-2867	480	47	but	but	CCONJ
taxlaw-2867	480	48	has	have	AUX
taxlaw-2867	480	49	vetoed	veto	VERB
taxlaw-2867	480	50	past	past	ADP
taxlaw-2867	480	51	proposed	propose	VERB
taxlaw-2867	480	52	mergers	merger	NOUN
taxlaw-2867	480	53	between	between	ADP
taxlaw-2867	480	54	the	the	DET
taxlaw-2867	480	55	three.173	three.173	PROPN
taxlaw-2867	480	56	the	the	DET
taxlaw-2867	480	57	structure	structure	NOUN
taxlaw-2867	480	58	of	of	ADP
taxlaw-2867	480	59	sasac	sasac	NOUN
taxlaw-2867	480	60	and	and	CCONJ
taxlaw-2867	480	61	soe	soe	ADJ
taxlaw-2867	480	62	groups	group	NOUN
taxlaw-2867	480	63	has	have	AUX
taxlaw-2867	480	64	also	also	ADV
taxlaw-2867	480	65	enabled	enable	VERB
taxlaw-2867	480	66	the	the	DET
taxlaw-2867	480	67	government	government	NOUN
taxlaw-2867	480	68	to	to	PART
taxlaw-2867	480	69	raise	raise	VERB
taxlaw-2867	480	70	significant	significant	ADJ
taxlaw-2867	480	71	funds	fund	NOUN
taxlaw-2867	480	72	through	through	ADP
taxlaw-2867	480	73	listing	list	VERB
taxlaw-2867	480	74	minority	minority	NOUN
taxlaw-2867	480	75	stakes	stake	NOUN
taxlaw-2867	480	76	of	of	ADP
taxlaw-2867	480	77	soe	soe	PROPN
taxlaw-2867	480	78	subsidiaries	subsidiary	NOUN
taxlaw-2867	480	79	on	on	ADP
taxlaw-2867	480	80	public	public	ADJ
taxlaw-2867	480	81	stock	stock	NOUN
taxlaw-2867	480	82	markets.174	markets.174	PROPN
taxlaw-2867	480	83	sasac	sasac	NOUN
taxlaw-2867	480	84	remains	remain	VERB
taxlaw-2867	480	85	the	the	DET
taxlaw-2867	480	86	100	100	NUM
taxlaw-2867	480	87	percent	percent	NOUN
taxlaw-2867	480	88	shareholder	shareholder	NOUN
taxlaw-2867	480	89	of	of	ADP
taxlaw-2867	480	90	the	the	DET
taxlaw-2867	480	91	core	core	NOUN
taxlaw-2867	480	92	holding	hold	VERB
taxlaw-2867	480	93	company	company	NOUN
taxlaw-2867	480	94	(	(	PUNCT
taxlaw-2867	480	95	or	or	CCONJ
taxlaw-2867	480	96	parent	parent	NOUN
taxlaw-2867	480	97	corporation	corporation	NOUN
taxlaw-2867	480	98	)	)	PUNCT
taxlaw-2867	480	99	of	of	ADP
taxlaw-2867	480	100	most	most	ADJ
taxlaw-2867	480	101	soe	soe	ADJ
taxlaw-2867	480	102	groups	group	NOUN
taxlaw-2867	480	103	.	.	PUNCT
taxlaw-2867	481	1	this	this	DET
taxlaw-2867	481	2	core	core	NOUN
taxlaw-2867	481	3	holding	hold	VERB
taxlaw-2867	481	4	company	company	NOUN
taxlaw-2867	481	5	retains	retain	VERB
taxlaw-2867	481	6	a	a	DET
taxlaw-2867	481	7	majority	majority	NOUN
taxlaw-2867	481	8	share	share	NOUN
taxlaw-2867	481	9	in	in	ADP
taxlaw-2867	481	10	one	one	NUM
taxlaw-2867	481	11	or	or	CCONJ
taxlaw-2867	481	12	more	more	ADV
taxlaw-2867	481	13	publicly	publicly	ADV
taxlaw-2867	481	14	traded	trade	VERB
taxlaw-2867	481	15	subsidiaries	subsidiary	NOUN
taxlaw-2867	481	16	.	.	PUNCT
taxlaw-2867	482	1	175	175	NUM
taxlaw-2867	482	2	by	by	ADP
taxlaw-2867	482	3	offering	offer	VERB
taxlaw-2867	482	4	these	these	DET
taxlaw-2867	482	5	minority	minority	NOUN
taxlaw-2867	482	6	stakes	stake	NOUN
taxlaw-2867	482	7	internationally	internationally	ADV
taxlaw-2867	482	8	,	,	PUNCT
taxlaw-2867	482	9	the	the	DET
taxlaw-2867	482	10	government	government	NOUN
taxlaw-2867	482	11	has	have	AUX
taxlaw-2867	482	12	been	be	AUX
taxlaw-2867	482	13	able	able	ADJ
taxlaw-2867	482	14	to	to	PART
taxlaw-2867	482	15	raise	raise	VERB
taxlaw-2867	482	16	fresh	fresh	ADJ
taxlaw-2867	482	17	capital	capital	NOUN
taxlaw-2867	482	18	for	for	ADP
taxlaw-2867	482	19	chinese	chinese	ADJ
taxlaw-2867	482	20	soes	soe	NOUN
taxlaw-2867	482	21	without	without	ADP
taxlaw-2867	482	22	relinquishing	relinquish	VERB
taxlaw-2867	482	23	government	government	NOUN
taxlaw-2867	482	24	control.176	control.176	NOUN
taxlaw-2867	482	25	recently	recently	ADV
taxlaw-2867	482	26	,	,	PUNCT
taxlaw-2867	482	27	the	the	DET
taxlaw-2867	482	28	government	government	NOUN
taxlaw-2867	482	29	has	have	AUX
taxlaw-2867	482	30	also	also	ADV
taxlaw-2867	482	31	begun	begin	VERB
taxlaw-2867	482	32	experimenting	experiment	VERB
taxlaw-2867	482	33	with	with	ADP
taxlaw-2867	482	34	offering	offer	VERB
taxlaw-2867	482	35	minority	minority	NOUN
taxlaw-2867	482	36	stakes	stake	NOUN
taxlaw-2867	482	37	in	in	ADP
taxlaw-2867	482	38	soe	soe	PROPN
taxlaw-2867	482	39	subsidiaries	subsidiary	NOUN
taxlaw-2867	482	40	to	to	ADP
taxlaw-2867	482	41	private	private	ADJ
taxlaw-2867	482	42	equity	equity	NOUN
taxlaw-2867	482	43	funds	fund	NOUN
taxlaw-2867	482	44	under	under	ADP
taxlaw-2867	482	45	the	the	DET
taxlaw-2867	482	46	banner	banner	NOUN
taxlaw-2867	482	47	of	of	ADP
taxlaw-2867	482	48	“	"	PUNCT
taxlaw-2867	482	49	mixedownership	mixedownership	NOUN
taxlaw-2867	482	50	.	.	PUNCT
taxlaw-2867	482	51	”177	”177	PUNCT
taxlaw-2867	483	1	yet	yet	ADV
taxlaw-2867	483	2	,	,	PUNCT
taxlaw-2867	483	3	private	private	ADJ
taxlaw-2867	483	4	investors	investor	NOUN
taxlaw-2867	483	5	admit	admit	VERB
taxlaw-2867	483	6	that	that	SCONJ
taxlaw-2867	483	7	even	even	ADV
taxlaw-2867	483	8	in	in	ADP
taxlaw-2867	483	9	soes	soe	NOUN
taxlaw-2867	483	10	with	with	ADP
taxlaw-2867	483	11	the	the	DET
taxlaw-2867	483	12	highest	high	ADJ
taxlaw-2867	483	13	levels	level	NOUN
taxlaw-2867	483	14	of	of	ADP
taxlaw-2867	483	15	private	private	ADJ
taxlaw-2867	483	16	investment	investment	NOUN
taxlaw-2867	483	17	,	,	PUNCT
taxlaw-2867	483	18	sasac	sasac	NOUN
taxlaw-2867	483	19	and	and	CCONJ
taxlaw-2867	483	20	the	the	DET
taxlaw-2867	483	21	communist	communist	PROPN
taxlaw-2867	483	22	party	party	PROPN
taxlaw-2867	483	23	’s	’s	PART
taxlaw-2867	483	24	personnel	personnel	NOUN
taxlaw-2867	483	25	bureau	bureau	NOUN
taxlaw-2867	483	26	remain	remain	VERB
taxlaw-2867	483	27	“	"	PUNCT
taxlaw-2867	483	28	the	the	DET
taxlaw-2867	483	29	real	real	ADJ
taxlaw-2867	483	30	power	power	NOUN
taxlaw-2867	483	31	behind	behind	ADP
taxlaw-2867	483	32	soe	soe	ADJ
taxlaw-2867	483	33	decision	decision	NOUN
taxlaw-2867	483	34	-	-	PUNCT
taxlaw-2867	483	35	making	making	NOUN
taxlaw-2867	483	36	.	.	PUNCT
taxlaw-2867	484	1	”178	”178	ADV
taxlaw-2867	484	2	although	although	SCONJ
taxlaw-2867	484	3	not	not	PART
taxlaw-2867	484	4	part	part	NOUN
taxlaw-2867	484	5	of	of	ADP
taxlaw-2867	484	6	sasac	sasac	NOUN
taxlaw-2867	484	7	,	,	PUNCT
taxlaw-2867	484	8	the	the	DET
taxlaw-2867	484	9	largest	large	ADJ
taxlaw-2867	484	10	chinese	chinese	ADJ
taxlaw-2867	484	11	financial	financial	ADJ
taxlaw-2867	484	12	institutions	institution	NOUN
taxlaw-2867	484	13	also	also	ADV
taxlaw-2867	484	14	remain	remain	VERB
taxlaw-2867	484	15	under	under	ADP
taxlaw-2867	484	16	state	state	NOUN
taxlaw-2867	484	17	ownership	ownership	NOUN
taxlaw-2867	484	18	and	and	CCONJ
taxlaw-2867	484	19	control	control	NOUN
taxlaw-2867	484	20	through	through	ADP
taxlaw-2867	484	21	a	a	DET
taxlaw-2867	484	22	broadly	broadly	ADV
taxlaw-2867	484	23	similar	similar	ADJ
taxlaw-2867	484	24	mechanism	mechanism	NOUN
taxlaw-2867	484	25	.	.	PUNCT
taxlaw-2867	485	1	during	during	ADP
taxlaw-2867	485	2	the	the	DET
taxlaw-2867	485	3	early	early	ADJ
taxlaw-2867	485	4	1990s	1990	NOUN
taxlaw-2867	485	5	,	,	PUNCT
taxlaw-2867	485	6	as	as	SCONJ
taxlaw-2867	485	7	soes	soe	NOUN
taxlaw-2867	485	8	were	be	AUX
taxlaw-2867	485	9	undergoing	undergo	VERB
taxlaw-2867	485	10	corporatization	corporatization	NOUN
taxlaw-2867	485	11	,	,	PUNCT
taxlaw-2867	485	12	china	china	PROPN
taxlaw-2867	485	13	’s	’s	PART
taxlaw-2867	485	14	wholly	wholly	ADV
taxlaw-2867	485	15	-	-	PUNCT
taxlaw-2867	485	16	owned	own	VERB
taxlaw-2867	485	17	and	and	CCONJ
taxlaw-2867	485	18	central	central	ADJ
taxlaw-2867	485	19	controlled	control	VERB
taxlaw-2867	485	20	financial	financial	ADJ
taxlaw-2867	485	21	172	172	NUM
taxlaw-2867	485	22	see	see	NOUN
taxlaw-2867	485	23	wu	wu	PROPN
taxlaw-2867	485	24	,	,	PUNCT
taxlaw-2867	485	25	supra	supra	PROPN
taxlaw-2867	485	26	note	note	PROPN
taxlaw-2867	485	27	144	144	NUM
taxlaw-2867	485	28	,	,	PUNCT
taxlaw-2867	485	29	at	at	ADP
taxlaw-2867	485	30	271	271	NUM
taxlaw-2867	485	31	(	(	PUNCT
taxlaw-2867	485	32	“	"	PUNCT
taxlaw-2867	485	33	sasac	sasac	NOUN
taxlaw-2867	485	34	controls	control	VERB
taxlaw-2867	485	35	china	china	PROPN
taxlaw-2867	485	36	’s	’s	PART
taxlaw-2867	485	37	three	three	NUM
taxlaw-2867	485	38	major	major	ADJ
taxlaw-2867	485	39	telecommunications	telecommunication	NOUN
taxlaw-2867	485	40	companies	company	NOUN
taxlaw-2867	485	41	,	,	PUNCT
taxlaw-2867	485	42	its	its	PRON
taxlaw-2867	485	43	three	three	NUM
taxlaw-2867	485	44	major	major	ADJ
taxlaw-2867	485	45	petrochemical	petrochemical	NOUN
taxlaw-2867	485	46	corporations	corporation	NOUN
taxlaw-2867	485	47	,	,	PUNCT
taxlaw-2867	485	48	its	its	PRON
taxlaw-2867	485	49	three	three	NUM
taxlaw-2867	485	50	major	major	ADJ
taxlaw-2867	485	51	steelmakers	steelmaker	NOUN
taxlaw-2867	485	52	,	,	PUNCT
taxlaw-2867	485	53	and	and	CCONJ
taxlaw-2867	485	54	so	so	ADV
taxlaw-2867	485	55	on	on	ADV
taxlaw-2867	485	56	.	.	PUNCT
taxlaw-2867	485	57	”	"	PUNCT
taxlaw-2867	485	58	)	)	PUNCT
taxlaw-2867	486	1	however	however	ADV
taxlaw-2867	486	2	,	,	PUNCT
taxlaw-2867	486	3	there	there	PRON
taxlaw-2867	486	4	is	be	VERB
taxlaw-2867	486	5	evidence	evidence	NOUN
taxlaw-2867	486	6	that	that	SCONJ
taxlaw-2867	486	7	recent	recent	ADJ
taxlaw-2867	486	8	sasac	sasac	NOUN
taxlaw-2867	486	9	orchestrated	orchestrate	VERB
taxlaw-2867	486	10	megamergers	megamerger	NOUN
taxlaw-2867	486	11	may	may	AUX
taxlaw-2867	486	12	now	now	ADV
taxlaw-2867	486	13	be	be	AUX
taxlaw-2867	486	14	limiting	limit	VERB
taxlaw-2867	486	15	such	such	ADJ
taxlaw-2867	486	16	competition	competition	NOUN
taxlaw-2867	486	17	.	.	PUNCT
taxlaw-2867	487	1	see	see	VERB
taxlaw-2867	487	2	nicholas	nicholas	PROPN
taxlaw-2867	487	3	r.	r.	PROPN
taxlaw-2867	487	4	lardy	lardy	PROPN
taxlaw-2867	487	5	,	,	PUNCT
taxlaw-2867	487	6	china	china	PROPN
taxlaw-2867	487	7	’s	’s	PART
taxlaw-2867	487	8	soe	soe	PROPN
taxlaw-2867	487	9	reform	reform	NOUN
taxlaw-2867	487	10	—	—	PUNCT
taxlaw-2867	487	11	the	the	DET
taxlaw-2867	487	12	wrong	wrong	ADJ
taxlaw-2867	487	13	path	path	NOUN
taxlaw-2867	487	14	,	,	PUNCT
taxlaw-2867	487	15	peterson	peterson	PROPN
taxlaw-2867	487	16	inst	inst	PROPN
taxlaw-2867	487	17	.	.	PROPN
taxlaw-2867	487	18	int’l	int’l	NUM
taxlaw-2867	487	19	econ	econ	PROPN
taxlaw-2867	487	20	.	.	PUNCT
taxlaw-2867	488	1	(	(	PUNCT
taxlaw-2867	488	2	july	july	PROPN
taxlaw-2867	488	3	28	28	NUM
taxlaw-2867	488	4	,	,	PUNCT
taxlaw-2867	488	5	2016	2016	NUM
taxlaw-2867	488	6	)	)	PUNCT
taxlaw-2867	488	7	,	,	PUNCT
taxlaw-2867	488	8	https://piie.com/blogs/china-economicwatch/chinas-soe-reform-wrong-path	https://piie.com/blogs/china-economicwatch/chinas-soe-reform-wrong-path	NOUN
taxlaw-2867	489	1	[	[	X
taxlaw-2867	489	2	https://perma.cc/x47m-f6pt	https://perma.cc/x47m-f6pt	PROPN
taxlaw-2867	489	3	]	]	PUNCT
taxlaw-2867	489	4	.	.	PUNCT
taxlaw-2867	490	1	173	173	NUM
taxlaw-2867	490	2	see	see	VERB
taxlaw-2867	490	3	david	david	PROPN
taxlaw-2867	490	4	finckling	finckling	PROPN
taxlaw-2867	490	5	,	,	PUNCT
taxlaw-2867	490	6	china	china	PROPN
taxlaw-2867	490	7	eastern	eastern	PROPN
taxlaw-2867	490	8	’s	’s	PART
taxlaw-2867	490	9	promise	promise	NOUN
taxlaw-2867	490	10	fades	fade	VERB
taxlaw-2867	490	11	,	,	PUNCT
taxlaw-2867	490	12	bloomberg	bloomberg	PROPN
taxlaw-2867	490	13	(	(	PUNCT
taxlaw-2867	490	14	mar	mar	PROPN
taxlaw-2867	490	15	.	.	PROPN
taxlaw-2867	490	16	30	30	NUM
taxlaw-2867	490	17	,	,	PUNCT
taxlaw-2867	490	18	2017	2017	NUM
taxlaw-2867	490	19	)	)	PUNCT
taxlaw-2867	490	20	,	,	PUNCT
taxlaw-2867	490	21	https://www.bloomberg.com/gadfly/articles/2017-03-31/airline-price-war-puts-china-eastern-in-the-firing-line	https://www.bloomberg.com/gadfly/articles/2017-03-31/airline-price-war-puts-china-eastern-in-the-firing-line	X
taxlaw-2867	491	1	[	[	X
taxlaw-2867	491	2	https://perma.cc/nh4g-292	https://perma.cc/nh4g-292	NOUN
taxlaw-2867	491	3	m	m	PRON
taxlaw-2867	491	4	]	]	X
taxlaw-2867	491	5	;	;	PUNCT
taxlaw-2867	491	6	danny	danny	PROPN
taxlaw-2867	491	7	lee	lee	PROPN
taxlaw-2867	491	8	,	,	PUNCT
taxlaw-2867	491	9	china	china	PROPN
taxlaw-2867	491	10	eastern	eastern	PROPN
taxlaw-2867	491	11	unites	unite	VERB
taxlaw-2867	491	12	with	with	ADP
taxlaw-2867	491	13	delta	delta	NOUN
taxlaw-2867	491	14	to	to	PART
taxlaw-2867	491	15	gain	gain	VERB
taxlaw-2867	491	16	edge	edge	NOUN
taxlaw-2867	491	17	at	at	ADP
taxlaw-2867	491	18	beijing	beijing	PROPN
taxlaw-2867	491	19	’s	’s	PART
taxlaw-2867	491	20	sevenrunway	sevenrunway	PROPN
taxlaw-2867	491	21	daxing	daxing	PROPN
taxlaw-2867	491	22	airport	airport	NOUN
taxlaw-2867	491	23	,	,	PUNCT
taxlaw-2867	491	24	s.	s.	PROPN
taxlaw-2867	491	25	china	china	PROPN
taxlaw-2867	491	26	morning	morning	PROPN
taxlaw-2867	491	27	post	post	PROPN
taxlaw-2867	491	28	,	,	PUNCT
taxlaw-2867	491	29	nov	nov	PROPN
taxlaw-2867	491	30	.	.	PROPN
taxlaw-2867	491	31	25	25	NUM
taxlaw-2867	491	32	,	,	PUNCT
taxlaw-2867	491	33	2017	2017	NUM
taxlaw-2867	491	34	,	,	PUNCT
taxlaw-2867	491	35	http://www.scmp.com/news/hongkong/economy/article/2121554/china-eastern-unites-us-airline-delta-bid-gain-edge-beijings	http://www.scmp.com/news/hongkong/economy/article/2121554/china-eastern-unites-us-airline-delta-bid-gain-edge-beijing	NOUN
taxlaw-2867	492	1	[	[	X
taxlaw-2867	492	2	https://perma.cc/u5hzkz4e	https://perma.cc/u5hzkz4e	X
taxlaw-2867	492	3	]	]	X
taxlaw-2867	492	4	;	;	PUNCT
taxlaw-2867	492	5	chen	chen	PROPN
taxlaw-2867	492	6	huiying	huiying	PROPN
taxlaw-2867	492	7	,	,	PUNCT
taxlaw-2867	492	8	li	li	PROPN
taxlaw-2867	492	9	qiyan	qiyan	PROPN
taxlaw-2867	492	10	&	&	CCONJ
taxlaw-2867	492	11	yu	yu	PROPN
taxlaw-2867	492	12	ning	ning	PROPN
taxlaw-2867	492	13	,	,	PUNCT
taxlaw-2867	492	14	aviation	aviation	NOUN
taxlaw-2867	492	15	's	's	PART
taxlaw-2867	492	16	future	future	NOUN
taxlaw-2867	492	17	and	and	CCONJ
taxlaw-2867	492	18	the	the	DET
taxlaw-2867	492	19	battle	battle	NOUN
taxlaw-2867	492	20	for	for	ADP
taxlaw-2867	492	21	china	china	PROPN
taxlaw-2867	492	22	eastern	eastern	PROPN
taxlaw-2867	492	23	,	,	PUNCT
taxlaw-2867	492	24	caijing	caije	VERB
taxlaw-2867	492	25	(	(	PUNCT
taxlaw-2867	492	26	sept	sept	PROPN
taxlaw-2867	492	27	.	.	PROPN
taxlaw-2867	492	28	10	10	NUM
taxlaw-2867	492	29	,	,	PUNCT
taxlaw-2867	492	30	2007	2007	NUM
taxlaw-2867	492	31	)	)	PUNCT
taxlaw-2867	492	32	,	,	PUNCT
taxlaw-2867	492	33	http://english.caijing.com.cn/2007-10-15/100033624.html	http://english.caijing.com.cn/2007-10-15/100033624.html	PROPN
taxlaw-2867	493	1	[	[	X
taxlaw-2867	493	2	https://perma.cc/gh6z-3c59	https://perma.cc/gh6z-3c59	NOUN
taxlaw-2867	493	3	]	]	X
taxlaw-2867	493	4	.	.	PUNCT
taxlaw-2867	493	5	174	174	NUM
taxlaw-2867	493	6	see	see	VERB
taxlaw-2867	493	7	li	li	PROPN
taxlaw-2867	493	8	,	,	PUNCT
taxlaw-2867	493	9	supra	supra	PROPN
taxlaw-2867	493	10	note	note	PROPN
taxlaw-2867	493	11	144	144	NUM
taxlaw-2867	493	12	,	,	PUNCT
taxlaw-2867	493	13	at	at	ADP
taxlaw-2867	493	14	65	65	NUM
taxlaw-2867	493	15	;	;	PUNCT
taxlaw-2867	493	16	lin	lin	PROPN
taxlaw-2867	493	17	&	&	CCONJ
taxlaw-2867	493	18	milhaupt	milhaupt	PROPN
taxlaw-2867	493	19	,	,	PUNCT
taxlaw-2867	493	20	supra	supra	PROPN
taxlaw-2867	493	21	note	note	NOUN
taxlaw-2867	493	22	20	20	NUM
taxlaw-2867	493	23	,	,	PUNCT
taxlaw-2867	493	24	at	at	ADP
taxlaw-2867	493	25	711	711	NUM
taxlaw-2867	493	26	.	.	PUNCT
taxlaw-2867	493	27	175	175	NUM
taxlaw-2867	493	28	lin	lin	PROPN
taxlaw-2867	493	29	&	&	CCONJ
taxlaw-2867	493	30	milhaupt	milhaupt	PROPN
taxlaw-2867	493	31	,	,	PUNCT
taxlaw-2867	493	32	supra	supra	PROPN
taxlaw-2867	493	33	note	note	NOUN
taxlaw-2867	493	34	20	20	NUM
taxlaw-2867	493	35	,	,	PUNCT
taxlaw-2867	493	36	at	at	ADP
taxlaw-2867	493	37	700	700	NUM
taxlaw-2867	493	38	;	;	PUNCT
taxlaw-2867	493	39	see	see	VERB
taxlaw-2867	493	40	also	also	ADV
taxlaw-2867	493	41	milhaupt	milhaupt	PROPN
taxlaw-2867	493	42	&	&	CCONJ
taxlaw-2867	493	43	zheng	zheng	PROPN
taxlaw-2867	493	44	,	,	PUNCT
taxlaw-2867	493	45	supra	supra	PROPN
taxlaw-2867	493	46	note	note	PROPN
taxlaw-2867	493	47	23	23	NUM
taxlaw-2867	493	48	,	,	PUNCT
taxlaw-2867	493	49	at	at	ADP
taxlaw-2867	493	50	673	673	NUM
taxlaw-2867	493	51	(	(	PUNCT
taxlaw-2867	493	52	reporting	report	VERB
taxlaw-2867	493	53	that	that	SCONJ
taxlaw-2867	493	54	“	"	PUNCT
taxlaw-2867	493	55	almost	almost	ADV
taxlaw-2867	493	56	all	all	PRON
taxlaw-2867	493	57	of	of	ADP
taxlaw-2867	493	58	the	the	DET
taxlaw-2867	493	59	thirty	thirty	NUM
taxlaw-2867	493	60	-	-	PUNCT
taxlaw-2867	493	61	four	four	NUM
taxlaw-2867	493	62	subsidiaries	subsidiary	NOUN
taxlaw-2867	493	63	of	of	ADP
taxlaw-2867	493	64	china	china	PROPN
taxlaw-2867	493	65	national	national	PROPN
taxlaw-2867	493	66	offshore	offshore	ADJ
taxlaw-2867	493	67	oil	oil	NOUN
taxlaw-2867	493	68	corporation	corporation	NOUN
taxlaw-2867	493	69	(	(	PUNCT
taxlaw-2867	493	70	cnooc	cnooc	PROPN
taxlaw-2867	493	71	)	)	PUNCT
taxlaw-2867	493	72	”	"	PUNCT
taxlaw-2867	493	73	have	have	VERB
taxlaw-2867	493	74	some	some	DET
taxlaw-2867	493	75	degree	degree	NOUN
taxlaw-2867	493	76	of	of	ADP
taxlaw-2867	493	77	private	private	ADJ
taxlaw-2867	493	78	investment	investment	NOUN
taxlaw-2867	493	79	)	)	PUNCT
taxlaw-2867	493	80	.	.	PUNCT
taxlaw-2867	494	1	176	176	NUM
taxlaw-2867	494	2	see	see	VERB
taxlaw-2867	494	3	li	li	PROPN
taxlaw-2867	494	4	,	,	PUNCT
taxlaw-2867	494	5	supra	supra	PROPN
taxlaw-2867	494	6	note	note	PROPN
taxlaw-2867	494	7	144	144	NUM
taxlaw-2867	494	8	,	,	PUNCT
taxlaw-2867	494	9	at	at	ADP
taxlaw-2867	494	10	138	138	NUM
taxlaw-2867	494	11	;	;	PUNCT
taxlaw-2867	494	12	monique	monique	PROPN
taxlaw-2867	494	13	taylor	taylor	PROPN
taxlaw-2867	494	14	,	,	PUNCT
taxlaw-2867	494	15	china	china	PROPN
taxlaw-2867	494	16	’s	’s	PART
taxlaw-2867	494	17	oil	oil	NOUN
taxlaw-2867	494	18	industry	industry	NOUN
taxlaw-2867	494	19	:	:	PUNCT
taxlaw-2867	494	20	‘	'	PUNCT
taxlaw-2867	494	21	corporate	corporate	ADJ
taxlaw-2867	494	22	governance	governance	NOUN
taxlaw-2867	494	23	with	with	ADP
taxlaw-2867	494	24	chinese	chinese	ADJ
taxlaw-2867	494	25	characteristics	characteristic	NOUN
taxlaw-2867	494	26	,	,	PUNCT
taxlaw-2867	494	27	’	'	PUNCT
taxlaw-2867	494	28	in	in	ADP
taxlaw-2867	494	29	the	the	DET
taxlaw-2867	494	30	political	political	ADJ
taxlaw-2867	494	31	economy	economy	NOUN
taxlaw-2867	494	32	of	of	ADP
taxlaw-2867	494	33	state	state	NOUN
taxlaw-2867	494	34	-	-	PUNCT
taxlaw-2867	494	35	owned	own	VERB
taxlaw-2867	494	36	enterprise	enterprise	NOUN
taxlaw-2867	494	37	in	in	ADP
taxlaw-2867	494	38	china	china	PROPN
taxlaw-2867	494	39	and	and	CCONJ
taxlaw-2867	494	40	india	india	PROPN
taxlaw-2867	494	41	79	79	NUM
taxlaw-2867	494	42	(	(	PUNCT
taxlaw-2867	494	43	ed	ed	NOUN
taxlaw-2867	494	44	.	.	PUNCT
taxlaw-2867	494	45	xu	xu	PROPN
taxlaw-2867	495	1	yichong	yichong	PROPN
taxlaw-2867	495	2	,	,	PUNCT
taxlaw-2867	495	3	2012	2012	NUM
taxlaw-2867	495	4	)	)	PUNCT
taxlaw-2867	495	5	;	;	PUNCT
taxlaw-2867	495	6	see	see	VERB
taxlaw-2867	495	7	also	also	ADV
taxlaw-2867	495	8	yang	yang	PROPN
taxlaw-2867	495	9	ge	ge	PROPN
taxlaw-2867	495	10	,	,	PUNCT
taxlaw-2867	495	11	5	5	NUM
taxlaw-2867	495	12	things	thing	NOUN
taxlaw-2867	495	13	to	to	PART
taxlaw-2867	495	14	know	know	VERB
taxlaw-2867	495	15	about	about	ADP
taxlaw-2867	495	16	china	china	PROPN
taxlaw-2867	495	17	’s	’s	PART
taxlaw-2867	495	18	mixed	mixed	ADJ
taxlaw-2867	495	19	-	-	PUNCT
taxlaw-2867	495	20	ownership	ownership	NOUN
taxlaw-2867	495	21	reform	reform	NOUN
taxlaw-2867	495	22	,	,	PUNCT
taxlaw-2867	495	23	caixin	caixin	PROPN
taxlaw-2867	495	24	(	(	PUNCT
taxlaw-2867	495	25	aug	aug	PROPN
taxlaw-2867	495	26	.	.	PROPN
taxlaw-2867	495	27	8	8	NUM
taxlaw-2867	495	28	,	,	PUNCT
taxlaw-2867	495	29	2017	2017	NUM
taxlaw-2867	495	30	)	)	PUNCT
taxlaw-2867	495	31	,	,	PUNCT
taxlaw-2867	495	32	https://www.caixinglobal.com/2017-08-28/101136807.html	https://www.caixinglobal.com/2017-08-28/101136807.html	PUNCT
taxlaw-2867	496	1	[	[	X
taxlaw-2867	496	2	https://perma.cc/e466-76er	https://perma.cc/e466-76er	X
taxlaw-2867	496	3	]	]	X
taxlaw-2867	496	4	(	(	PUNCT
taxlaw-2867	496	5	“	"	PUNCT
taxlaw-2867	496	6	most	most	ADV
taxlaw-2867	496	7	big	big	ADJ
taxlaw-2867	496	8	state	state	NOUN
taxlaw-2867	496	9	-	-	PUNCT
taxlaw-2867	496	10	owned	own	VERB
taxlaw-2867	496	11	companies	company	NOUN
taxlaw-2867	496	12	that	that	PRON
taxlaw-2867	496	13	have	have	AUX
taxlaw-2867	496	14	been	be	AUX
taxlaw-2867	496	15	listed	list	VERB
taxlaw-2867	496	16	to	to	ADP
taxlaw-2867	496	17	date	date	NOUN
taxlaw-2867	496	18	remain	remain	VERB
taxlaw-2867	496	19	firmly	firmly	ADV
taxlaw-2867	496	20	in	in	ADP
taxlaw-2867	496	21	control	control	NOUN
taxlaw-2867	496	22	of	of	ADP
taxlaw-2867	496	23	the	the	DET
taxlaw-2867	496	24	central	central	ADJ
taxlaw-2867	496	25	government	government	NOUN
taxlaw-2867	496	26	,	,	PUNCT
taxlaw-2867	496	27	which	which	PRON
taxlaw-2867	496	28	typically	typically	ADV
taxlaw-2867	496	29	maintains	maintain	VERB
taxlaw-2867	496	30	50	50	NUM
taxlaw-2867	496	31	%	%	NOUN
taxlaw-2867	496	32	or	or	CCONJ
taxlaw-2867	496	33	more	more	ADJ
taxlaw-2867	496	34	of	of	ADP
taxlaw-2867	496	35	the	the	DET
taxlaw-2867	496	36	company	company	NOUN
taxlaw-2867	496	37	’s	’s	PART
taxlaw-2867	496	38	shares	share	NOUN
taxlaw-2867	496	39	.	.	PUNCT
taxlaw-2867	497	1	under	under	ADP
taxlaw-2867	497	2	that	that	DET
taxlaw-2867	497	3	arrangement	arrangement	NOUN
taxlaw-2867	497	4	,	,	PUNCT
taxlaw-2867	497	5	the	the	DET
taxlaw-2867	497	6	central	central	ADJ
taxlaw-2867	497	7	government	government	NOUN
taxlaw-2867	497	8	sees	see	VERB
taxlaw-2867	497	9	anyone	anyone	PRON
taxlaw-2867	497	10	who	who	PRON
taxlaw-2867	497	11	buys	buy	VERB
taxlaw-2867	497	12	shares	share	NOUN
taxlaw-2867	497	13	on	on	ADP
taxlaw-2867	497	14	the	the	DET
taxlaw-2867	497	15	open	open	ADJ
taxlaw-2867	497	16	market	market	NOUN
taxlaw-2867	497	17	as	as	ADP
taxlaw-2867	497	18	purely	purely	ADV
taxlaw-2867	497	19	financial	financial	ADJ
taxlaw-2867	497	20	investors	investor	NOUN
taxlaw-2867	497	21	,	,	PUNCT
taxlaw-2867	497	22	and	and	CCONJ
taxlaw-2867	497	23	typically	typically	ADV
taxlaw-2867	497	24	gives	give	VERB
taxlaw-2867	497	25	them	they	PRON
taxlaw-2867	497	26	little	little	ADJ
taxlaw-2867	497	27	or	or	CCONJ
taxlaw-2867	497	28	no	no	PRON
taxlaw-2867	497	29	say	say	INTJ
taxlaw-2867	497	30	in	in	ADP
taxlaw-2867	497	31	the	the	DET
taxlaw-2867	497	32	company	company	NOUN
taxlaw-2867	497	33	’s	’s	PART
taxlaw-2867	497	34	management	management	NOUN
taxlaw-2867	497	35	or	or	CCONJ
taxlaw-2867	497	36	strategic	strategic	ADJ
taxlaw-2867	497	37	planning	planning	NOUN
taxlaw-2867	497	38	.	.	PUNCT
taxlaw-2867	497	39	”	"	PUNCT
taxlaw-2867	497	40	)	)	PUNCT
taxlaw-2867	497	41	.	.	PUNCT
taxlaw-2867	498	1	177	177	NUM
taxlaw-2867	498	2	see	see	VERB
taxlaw-2867	498	3	georgina	georgina	PROPN
taxlaw-2867	498	4	lee	lee	PROPN
taxlaw-2867	498	5	,	,	PUNCT
taxlaw-2867	498	6	mixed	mixed	ADJ
taxlaw-2867	498	7	ownership	ownership	NOUN
taxlaw-2867	498	8	reform	reform	NOUN
taxlaw-2867	498	9	an	an	DET
taxlaw-2867	498	10	opportunity	opportunity	NOUN
taxlaw-2867	498	11	for	for	SCONJ
taxlaw-2867	498	12	private	private	ADJ
taxlaw-2867	498	13	equity	equity	NOUN
taxlaw-2867	498	14	to	to	PART
taxlaw-2867	498	15	invest	invest	VERB
taxlaw-2867	498	16	in	in	ADP
taxlaw-2867	498	17	state	state	NOUN
taxlaw-2867	498	18	enterprises	enterprise	NOUN
taxlaw-2867	498	19	,	,	PUNCT
taxlaw-2867	498	20	s.	s.	PROPN
taxlaw-2867	498	21	china	china	PROPN
taxlaw-2867	498	22	morning	morning	PROPN
taxlaw-2867	498	23	post	post	PROPN
taxlaw-2867	498	24	,	,	PUNCT
taxlaw-2867	498	25	dec	dec	PROPN
taxlaw-2867	498	26	.	.	PROPN
taxlaw-2867	498	27	5	5	NUM
taxlaw-2867	498	28	,	,	PUNCT
taxlaw-2867	498	29	2017	2017	NUM
taxlaw-2867	498	30	,	,	PUNCT
taxlaw-2867	498	31	http://www.scmp.com/business/companies/article/2123007/mixedownership-reform-opportunity-private-equity-invest-state	http://www.scmp.com/business/companies/article/2123007/mixedownership-reform-opportunity-private-equity-invest-state	NOUN
taxlaw-2867	498	32	[	[	X
taxlaw-2867	498	33	https://perma.cc/g6mp-bkcv	https://perma.cc/g6mp-bkcv	NOUN
taxlaw-2867	498	34	]	]	X
taxlaw-2867	498	35	.	.	PUNCT
taxlaw-2867	499	1	178	178	NUM
taxlaw-2867	499	2	see	see	VERB
taxlaw-2867	499	3	gabriel	gabriel	PROPN
taxlaw-2867	499	4	wildau	wildau	PROPN
taxlaw-2867	499	5	,	,	PUNCT
taxlaw-2867	499	6	china	china	PROPN
taxlaw-2867	499	7	state	state	NOUN
taxlaw-2867	499	8	-	-	PUNCT
taxlaw-2867	499	9	owned	own	VERB
taxlaw-2867	499	10	telecom	telecom	NOUN
taxlaw-2867	499	11	privatisation	privatisation	NOUN
taxlaw-2867	499	12	seen	see	VERB
taxlaw-2867	499	13	as	as	ADP
taxlaw-2867	499	14	too	too	ADV
taxlaw-2867	499	15	timid	timid	ADJ
taxlaw-2867	499	16	,	,	PUNCT
taxlaw-2867	500	1	fin	fin	NOUN
taxlaw-2867	500	2	.	.	PUNCT
taxlaw-2867	500	3	times	times	PROPN
taxlaw-2867	500	4	,	,	PUNCT
taxlaw-2867	500	5	aug	aug	PROPN
taxlaw-2867	500	6	.	.	PROPN
taxlaw-2867	500	7	27	27	NUM
taxlaw-2867	500	8	,	,	PUNCT
taxlaw-2867	500	9	2017	2017	NUM
taxlaw-2867	500	10	,	,	PUNCT
taxlaw-2867	500	11	https://www.ft.com/content/0dd0b152-8659-11e7-bf50-e1c239b45787	https://www.ft.com/content/0dd0b152-8659-11e7-bf50-e1c239b45787	VERB
taxlaw-2867	500	12	[	[	X
taxlaw-2867	500	13	https://perma.cc/k7lz-cc24	https://perma.cc/k7lz-cc24	ADV
taxlaw-2867	500	14	]	]	PUNCT
taxlaw-2867	500	15	.	.	PUNCT
taxlaw-2867	501	1	https://piie.com/blogs/china-economic-watch/chinas-soe-reform-wrong-path	https://piie.com/blogs/china-economic-watch/chinas-soe-reform-wrong-path	PROPN
taxlaw-2867	501	2	https://piie.com/blogs/china-economic-watch/chinas-soe-reform-wrong-path	https://piie.com/blogs/china-economic-watch/chinas-soe-reform-wrong-path	PROPN
taxlaw-2867	501	3	https://www.bloomberg.com/gadfly/articles/2017-03-31/airline-price-war-puts-china-eastern-in-the-firing-line	https://www.bloomberg.com/gadfly/articles/2017-03-31/airline-price-war-puts-china-eastern-in-the-firing-line	PRON
taxlaw-2867	501	4	http://www.scmp.com/news/hong-kong/economy/article/2121554/china-eastern-unites-us-airline-delta-bid-gain-edge-beijings	http://www.scmp.com/news/hong-kong/economy/article/2121554/china-eastern-unites-us-airline-delta-bid-gain-edge-beijing	NOUN
taxlaw-2867	501	5	http://www.scmp.com/news/hong-kong/economy/article/2121554/china-eastern-unites-us-airline-delta-bid-gain-edge-beijings	http://www.scmp.com/news/hong-kong/economy/article/2121554/china-eastern-unites-us-airline-delta-bid-gain-edge-beijing	NOUN
taxlaw-2867	502	1	http://english.caijing.com.cn/2007-10-15/100033624.html	http://english.caijing.com.cn/2007-10-15/100033624.html	PROPN
taxlaw-2867	502	2	https://www.caixinglobal.com/2017-08-28/101136807.html	https://www.caixinglobal.com/2017-08-28/101136807.html	PROPN
taxlaw-2867	502	3	http://www.scmp.com/business/companies/article/2123007/mixed-ownership-reform-opportunity-private-equity-invest-state	http://www.scmp.com/business/companies/article/2123007/mixed-ownership-reform-opportunity-private-equity-invest-state	ADJ
taxlaw-2867	502	4	http://www.scmp.com/business/companies/article/2123007/mixed-ownership-reform-opportunity-private-equity-invest-state	http://www.scmp.com/business/companies/article/2123007/mixed-ownership-reform-opportunity-private-equity-invest-state	ADJ
taxlaw-2867	502	5	https://www.ft.com/content/0dd0b152-8659-11e7-bf50-e1c239b45787	https://www.ft.com/content/0dd0b152-8659-11e7-bf50-e1c239b45787	NOUN
taxlaw-2867	502	6	2018	2018	NUM
taxlaw-2867	502	7	]	]	PUNCT
taxlaw-2867	502	8	101	101	NUM
taxlaw-2867	502	9	chinese	chinese	ADJ
taxlaw-2867	502	10	state	state	NOUN
taxlaw-2867	502	11	capitalism	capitalism	NOUN
taxlaw-2867	502	12	and	and	CCONJ
taxlaw-2867	502	13	the	the	DET
taxlaw-2867	502	14	international	international	ADJ
taxlaw-2867	502	15	tax	tax	NOUN
taxlaw-2867	502	16	regime	regime	NOUN
taxlaw-2867	502	17	institutions	institution	NOUN
taxlaw-2867	502	18	were	be	AUX
taxlaw-2867	502	19	significantly	significantly	ADV
taxlaw-2867	502	20	reformed.179	reformed.179	VERB
taxlaw-2867	502	21	the	the	DET
taxlaw-2867	502	22	resulting	result	VERB
taxlaw-2867	502	23	banks	bank	NOUN
taxlaw-2867	502	24	were	be	AUX
taxlaw-2867	502	25	categorized	categorize	VERB
taxlaw-2867	502	26	as	as	ADP
taxlaw-2867	502	27	either	either	PRON
taxlaw-2867	502	28	policy	policy	NOUN
taxlaw-2867	502	29	banks	bank	NOUN
taxlaw-2867	502	30	or	or	CCONJ
taxlaw-2867	502	31	commercial	commercial	ADJ
taxlaw-2867	502	32	banks.180	banks.180	NOUN
taxlaw-2867	502	33	policy	policy	NOUN
taxlaw-2867	502	34	banks	bank	NOUN
taxlaw-2867	502	35	remain	remain	VERB
taxlaw-2867	502	36	wholly	wholly	ADV
taxlaw-2867	502	37	-	-	PUNCT
taxlaw-2867	502	38	owned	own	VERB
taxlaw-2867	502	39	and	and	CCONJ
taxlaw-2867	502	40	directly	directly	ADV
taxlaw-2867	502	41	controlled	control	VERB
taxlaw-2867	502	42	,	,	PUNCT
taxlaw-2867	502	43	with	with	ADP
taxlaw-2867	502	44	each	each	PRON
taxlaw-2867	502	45	dedicated	dedicate	VERB
taxlaw-2867	502	46	to	to	ADP
taxlaw-2867	502	47	specific	specific	ADJ
taxlaw-2867	502	48	lending	lending	NOUN
taxlaw-2867	502	49	purposes	purpose	NOUN
taxlaw-2867	502	50	and	and	CCONJ
taxlaw-2867	502	51	policy	policy	NOUN
taxlaw-2867	502	52	goals.181	goals.181	NOUN
taxlaw-2867	502	53	in	in	ADP
taxlaw-2867	502	54	contrast	contrast	NOUN
taxlaw-2867	502	55	,	,	PUNCT
taxlaw-2867	502	56	the	the	DET
taxlaw-2867	502	57	major	major	ADJ
taxlaw-2867	502	58	commercial	commercial	ADJ
taxlaw-2867	502	59	banks	bank	NOUN
taxlaw-2867	502	60	more	more	ADV
taxlaw-2867	502	61	closely	closely	ADV
taxlaw-2867	502	62	resemble	resemble	ADJ
taxlaw-2867	502	63	soes	soe	NOUN
taxlaw-2867	502	64	—	—	PUNCT
taxlaw-2867	502	65	nominally	nominally	ADV
taxlaw-2867	502	66	operating	operate	VERB
taxlaw-2867	502	67	under	under	ADP
taxlaw-2867	502	68	commercial	commercial	ADJ
taxlaw-2867	502	69	considerations	consideration	NOUN
taxlaw-2867	502	70	but	but	CCONJ
taxlaw-2867	502	71	remaining	remain	VERB
taxlaw-2867	502	72	under	under	ADP
taxlaw-2867	502	73	extensive	extensive	ADJ
taxlaw-2867	502	74	government	government	NOUN
taxlaw-2867	502	75	control.182	control.182	NOUN
taxlaw-2867	502	76	following	follow	VERB
taxlaw-2867	502	77	a	a	DET
taxlaw-2867	502	78	series	series	NOUN
taxlaw-2867	502	79	of	of	ADP
taxlaw-2867	502	80	reforms	reform	NOUN
taxlaw-2867	502	81	during	during	ADP
taxlaw-2867	502	82	the	the	DET
taxlaw-2867	502	83	1990s	1990	NOUN
taxlaw-2867	502	84	and	and	CCONJ
taxlaw-2867	502	85	early	early	ADJ
taxlaw-2867	502	86	2000s	2000s	NUM
taxlaw-2867	502	87	,	,	PUNCT
taxlaw-2867	502	88	the	the	DET
taxlaw-2867	502	89	central	central	ADJ
taxlaw-2867	502	90	huajin	huajin	NOUN
taxlaw-2867	502	91	—	—	PUNCT
taxlaw-2867	502	92	a	a	DET
taxlaw-2867	502	93	holding	hold	VERB
taxlaw-2867	502	94	company	company	NOUN
taxlaw-2867	502	95	established	establish	VERB
taxlaw-2867	502	96	under	under	ADP
taxlaw-2867	502	97	china	china	PROPN
taxlaw-2867	502	98	’s	’s	PART
taxlaw-2867	502	99	main	main	ADJ
taxlaw-2867	502	100	sovereign	sovereign	ADJ
taxlaw-2867	502	101	wealth	wealth	NOUN
taxlaw-2867	502	102	fund	fund	NOUN
taxlaw-2867	502	103	(	(	PUNCT
taxlaw-2867	502	104	the	the	DET
taxlaw-2867	502	105	china	china	PROPN
taxlaw-2867	502	106	investment	investment	PROPN
taxlaw-2867	502	107	corporation	corporation	PROPN
taxlaw-2867	502	108	)	)	PUNCT
taxlaw-2867	502	109	retains	retain	VERB
taxlaw-2867	502	110	a	a	DET
taxlaw-2867	502	111	controlling	control	VERB
taxlaw-2867	502	112	interest	interest	NOUN
taxlaw-2867	502	113	in	in	ADP
taxlaw-2867	502	114	the	the	DET
taxlaw-2867	502	115	four	four	NUM
taxlaw-2867	502	116	largest	large	ADJ
taxlaw-2867	502	117	commercial	commercial	ADJ
taxlaw-2867	502	118	banks	bank	NOUN
taxlaw-2867	502	119	,	,	PUNCT
taxlaw-2867	502	120	and	and	CCONJ
taxlaw-2867	502	121	in	in	ADP
taxlaw-2867	502	122	combination	combination	NOUN
taxlaw-2867	502	123	with	with	ADP
taxlaw-2867	502	124	other	other	ADJ
taxlaw-2867	502	125	state	state	NOUN
taxlaw-2867	502	126	-	-	PUNCT
taxlaw-2867	502	127	controlled	control	VERB
taxlaw-2867	502	128	holdings	holding	NOUN
taxlaw-2867	502	129	gives	give	VERB
taxlaw-2867	502	130	the	the	DET
taxlaw-2867	502	131	government	government	NOUN
taxlaw-2867	502	132	majority	majority	NOUN
taxlaw-2867	502	133	control	control	NOUN
taxlaw-2867	502	134	in	in	ADP
taxlaw-2867	502	135	each.183	each.183	VERB
taxlaw-2867	502	136	while	while	SCONJ
taxlaw-2867	502	137	minority	minority	NOUN
taxlaw-2867	502	138	shares	share	NOUN
taxlaw-2867	502	139	are	be	AUX
taxlaw-2867	502	140	listed	list	VERB
taxlaw-2867	502	141	on	on	ADP
taxlaw-2867	502	142	stock	stock	NOUN
taxlaw-2867	502	143	exchanges	exchange	NOUN
taxlaw-2867	502	144	and	and	CCONJ
taxlaw-2867	502	145	held	hold	VERB
taxlaw-2867	502	146	by	by	ADP
taxlaw-2867	502	147	foreign	foreign	ADJ
taxlaw-2867	502	148	investors	investor	NOUN
taxlaw-2867	502	149	,	,	PUNCT
taxlaw-2867	502	150	in	in	ADP
taxlaw-2867	502	151	reality	reality	NOUN
taxlaw-2867	502	152	,	,	PUNCT
taxlaw-2867	502	153	the	the	DET
taxlaw-2867	502	154	state	state	NOUN
taxlaw-2867	502	155	“	"	PUNCT
taxlaw-2867	502	156	has	have	AUX
taxlaw-2867	502	157	not	not	PART
taxlaw-2867	502	158	ceded	cede	VERB
taxlaw-2867	502	159	any	any	DET
taxlaw-2867	502	160	substantial	substantial	ADJ
taxlaw-2867	502	161	aspects	aspect	NOUN
taxlaw-2867	502	162	of	of	ADP
taxlaw-2867	502	163	its	its	PRON
taxlaw-2867	502	164	control	control	NOUN
taxlaw-2867	502	165	over	over	ADP
taxlaw-2867	502	166	these	these	DET
taxlaw-2867	502	167	banks	bank	NOUN
taxlaw-2867	502	168	.	.	PUNCT
taxlaw-2867	502	169	”184	”184	PROPN
taxlaw-2867	503	1	moreover	moreover	ADV
taxlaw-2867	503	2	,	,	PUNCT
taxlaw-2867	503	3	the	the	DET
taxlaw-2867	503	4	party	party	NOUN
taxlaw-2867	503	5	’s	’s	PART
taxlaw-2867	503	6	central	central	PROPN
taxlaw-2867	503	7	organization	organization	PROPN
taxlaw-2867	503	8	department	department	PROPN
taxlaw-2867	503	9	controls	control	VERB
taxlaw-2867	503	10	leadership	leadership	NOUN
taxlaw-2867	503	11	appointments	appointment	NOUN
taxlaw-2867	503	12	to	to	ADP
taxlaw-2867	503	13	each	each	PRON
taxlaw-2867	503	14	of	of	ADP
taxlaw-2867	503	15	the	the	DET
taxlaw-2867	503	16	ten	ten	NUM
taxlaw-2867	503	17	largest	large	ADJ
taxlaw-2867	503	18	commercial	commercial	ADJ
taxlaw-2867	503	19	finance	finance	NOUN
taxlaw-2867	503	20	institutions.185	institutions.185	DET
taxlaw-2867	503	21	the	the	DET
taxlaw-2867	503	22	communist	communist	PROPN
taxlaw-2867	503	23	party	party	PROPN
taxlaw-2867	503	24	maintains	maintain	VERB
taxlaw-2867	503	25	control	control	NOUN
taxlaw-2867	503	26	over	over	ADP
taxlaw-2867	503	27	key	key	ADJ
taxlaw-2867	503	28	soes	soe	NOUN
taxlaw-2867	503	29	through	through	ADP
taxlaw-2867	503	30	its	its	PRON
taxlaw-2867	503	31	authority	authority	NOUN
taxlaw-2867	503	32	over	over	ADP
taxlaw-2867	503	33	the	the	DET
taxlaw-2867	503	34	appointment	appointment	NOUN
taxlaw-2867	503	35	of	of	ADP
taxlaw-2867	503	36	senior	senior	ADJ
taxlaw-2867	503	37	executives	executive	NOUN
taxlaw-2867	503	38	.	.	PUNCT
taxlaw-2867	504	1	the	the	DET
taxlaw-2867	504	2	powerful	powerful	ADJ
taxlaw-2867	504	3	central	central	ADJ
taxlaw-2867	504	4	organization	organization	PROPN
taxlaw-2867	504	5	department	department	PROPN
taxlaw-2867	504	6	of	of	ADP
taxlaw-2867	504	7	the	the	DET
taxlaw-2867	504	8	communist	communist	PROPN
taxlaw-2867	504	9	party	party	PROPN
taxlaw-2867	504	10	appointments	appointment	NOUN
taxlaw-2867	504	11	nearly	nearly	ADV
taxlaw-2867	504	12	all	all	PRON
taxlaw-2867	504	13	state	state	NOUN
taxlaw-2867	504	14	officials	official	NOUN
taxlaw-2867	504	15	throughout	throughout	ADP
taxlaw-2867	504	16	china	china	PROPN
taxlaw-2867	504	17	and	and	CCONJ
taxlaw-2867	504	18	regularly	regularly	ADV
taxlaw-2867	504	19	evaluates	evaluate	VERB
taxlaw-2867	504	20	high	high	ADJ
taxlaw-2867	504	21	-	-	PUNCT
taxlaw-2867	504	22	level	level	NOUN
taxlaw-2867	504	23	appointees	appointee	NOUN
taxlaw-2867	504	24	based	base	VERB
taxlaw-2867	504	25	on	on	ADP
taxlaw-2867	504	26	performance	performance	NOUN
taxlaw-2867	504	27	metrics.186	metrics.186	VERB
taxlaw-2867	504	28	the	the	DET
taxlaw-2867	504	29	top	top	ADJ
taxlaw-2867	504	30	53	53	NUM
taxlaw-2867	504	31	major	major	ADJ
taxlaw-2867	504	32	soes	soe	NOUN
taxlaw-2867	504	33	are	be	AUX
taxlaw-2867	504	34	ranked	rank	VERB
taxlaw-2867	504	35	at	at	ADP
taxlaw-2867	504	36	the	the	DET
taxlaw-2867	504	37	vice	vice	ADJ
taxlaw-2867	504	38	-	-	ADJ
taxlaw-2867	504	39	ministerial	ministerial	ADJ
taxlaw-2867	504	40	level	level	NOUN
taxlaw-2867	504	41	or	or	CCONJ
taxlaw-2867	504	42	above	above	ADV
taxlaw-2867	504	43	,	,	PUNCT
taxlaw-2867	504	44	meaning	mean	VERB
taxlaw-2867	504	45	their	their	PRON
taxlaw-2867	504	46	top	top	ADJ
taxlaw-2867	504	47	executives	executive	NOUN
taxlaw-2867	504	48	have	have	VERB
taxlaw-2867	504	49	the	the	DET
taxlaw-2867	504	50	same	same	ADJ
taxlaw-2867	504	51	rank	rank	NOUN
taxlaw-2867	504	52	as	as	ADP
taxlaw-2867	504	53	vice	vice	NOUN
taxlaw-2867	504	54	provincial	provincial	ADJ
taxlaw-2867	504	55	governors	governor	NOUN
taxlaw-2867	504	56	or	or	CCONJ
taxlaw-2867	504	57	party	party	NOUN
taxlaw-2867	504	58	secretaries.187	secretaries.187	VERB
taxlaw-2867	504	59	the	the	DET
taxlaw-2867	504	60	central	central	ADJ
taxlaw-2867	504	61	organization	organization	NOUN
taxlaw-2867	504	62	department	department	NOUN
taxlaw-2867	504	63	is	be	AUX
taxlaw-2867	504	64	thus	thus	ADV
taxlaw-2867	504	65	charged	charge	VERB
taxlaw-2867	504	66	with	with	ADP
taxlaw-2867	504	67	appointing	appointing	NOUN
taxlaw-2867	504	68	and	and	CCONJ
taxlaw-2867	504	69	evaluating	evaluate	VERB
taxlaw-2867	504	70	the	the	DET
taxlaw-2867	504	71	board	board	NOUN
taxlaw-2867	504	72	chairmen	chairman	NOUN
taxlaw-2867	504	73	,	,	PUNCT
taxlaw-2867	504	74	ceos	ceo	NOUN
taxlaw-2867	504	75	,	,	PUNCT
taxlaw-2867	504	76	and	and	CCONJ
taxlaw-2867	504	77	party	party	NOUN
taxlaw-2867	504	78	secretaries	secretary	NOUN
taxlaw-2867	504	79	of	of	ADP
taxlaw-2867	504	80	these	these	DET
taxlaw-2867	504	81	soes	soe	NOUN
taxlaw-2867	504	82	.	.	PUNCT
taxlaw-2867	505	1	sasac	sasac	NOUN
taxlaw-2867	505	2	is	be	AUX
taxlaw-2867	505	3	responsible	responsible	ADJ
taxlaw-2867	505	4	for	for	ADP
taxlaw-2867	505	5	the	the	DET
taxlaw-2867	505	6	appointment	appointment	NOUN
taxlaw-2867	505	7	and	and	CCONJ
taxlaw-2867	505	8	evaluation	evaluation	NOUN
taxlaw-2867	505	9	of	of	ADP
taxlaw-2867	505	10	deputies	deputy	NOUN
taxlaw-2867	505	11	in	in	ADP
taxlaw-2867	505	12	these	these	DET
taxlaw-2867	505	13	firms	firm	NOUN
taxlaw-2867	505	14	and	and	CCONJ
taxlaw-2867	505	15	the	the	DET
taxlaw-2867	505	16	top	top	ADJ
taxlaw-2867	505	17	executives	executive	NOUN
taxlaw-2867	505	18	in	in	ADP
taxlaw-2867	505	19	all	all	DET
taxlaw-2867	505	20	other	other	ADJ
taxlaw-2867	505	21	centrally	centrally	ADV
taxlaw-2867	505	22	-	-	PUNCT
taxlaw-2867	505	23	controlled	control	VERB
taxlaw-2867	505	24	soes.188	soes.188	NOUN
taxlaw-2867	505	25	in	in	ADP
taxlaw-2867	505	26	practice	practice	NOUN
taxlaw-2867	505	27	,	,	PUNCT
taxlaw-2867	505	28	personnel	personnel	NOUN
taxlaw-2867	505	29	decisions	decision	NOUN
taxlaw-2867	505	30	are	be	AUX
taxlaw-2867	505	31	always	always	ADV
taxlaw-2867	505	32	jointly	jointly	ADV
taxlaw-2867	505	33	announced	announce	VERB
taxlaw-2867	505	34	by	by	ADP
taxlaw-2867	505	35	sasac	sasac	NOUN
taxlaw-2867	505	36	and	and	CCONJ
taxlaw-2867	505	37	the	the	DET
taxlaw-2867	505	38	central	central	ADJ
taxlaw-2867	505	39	organization	organization	NOUN
taxlaw-2867	505	40	department.189	department.189	PROPN
taxlaw-2867	505	41	that	that	PRON
taxlaw-2867	505	42	is	be	AUX
taxlaw-2867	505	43	to	to	PART
taxlaw-2867	505	44	say	say	VERB
taxlaw-2867	505	45	,	,	PUNCT
taxlaw-2867	505	46	party	party	NOUN
taxlaw-2867	505	47	179	179	NUM
taxlaw-2867	505	48	see	see	VERB
taxlaw-2867	505	49	generally	generally	ADV
taxlaw-2867	505	50	james	james	PROPN
taxlaw-2867	505	51	stent	stent	PROPN
taxlaw-2867	505	52	,	,	PUNCT
taxlaw-2867	505	53	china	china	PROPN
taxlaw-2867	505	54	's	's	PART
taxlaw-2867	505	55	banking	banking	NOUN
taxlaw-2867	505	56	transformation	transformation	NOUN
taxlaw-2867	505	57	:	:	PUNCT
taxlaw-2867	505	58	the	the	DET
taxlaw-2867	505	59	untold	untold	ADJ
taxlaw-2867	505	60	story	story	NOUN
taxlaw-2867	505	61	75	75	NUM
taxlaw-2867	505	62	-	-	SYM
taxlaw-2867	505	63	99	99	NUM
taxlaw-2867	505	64	(	(	PUNCT
taxlaw-2867	505	65	2017	2017	NUM
taxlaw-2867	505	66	)	)	PUNCT
taxlaw-2867	505	67	(	(	PUNCT
taxlaw-2867	505	68	describing	describe	VERB
taxlaw-2867	505	69	in	in	ADP
taxlaw-2867	505	70	detail	detail	NOUN
taxlaw-2867	505	71	the	the	DET
taxlaw-2867	505	72	history	history	NOUN
taxlaw-2867	505	73	of	of	ADP
taxlaw-2867	505	74	bank	bank	NOUN
taxlaw-2867	505	75	reform	reform	NOUN
taxlaw-2867	505	76	in	in	ADP
taxlaw-2867	505	77	china	china	PROPN
taxlaw-2867	505	78	since	since	SCONJ
taxlaw-2867	505	79	deng	deng	PROPN
taxlaw-2867	505	80	xiaoping	xiaoping	PROPN
taxlaw-2867	505	81	’s	’s	PART
taxlaw-2867	505	82	reform	reform	NOUN
taxlaw-2867	505	83	and	and	CCONJ
taxlaw-2867	505	84	opening	opening	NOUN
taxlaw-2867	505	85	)	)	PUNCT
taxlaw-2867	505	86	.	.	PUNCT
taxlaw-2867	506	1	180	180	NUM
taxlaw-2867	506	2	see	see	VERB
taxlaw-2867	506	3	li	li	PROPN
taxlaw-2867	506	4	,	,	PUNCT
taxlaw-2867	506	5	supra	supra	PROPN
taxlaw-2867	506	6	note	note	PROPN
taxlaw-2867	506	7	144	144	NUM
taxlaw-2867	506	8	,	,	PUNCT
taxlaw-2867	506	9	at	at	ADP
taxlaw-2867	506	10	127	127	NUM
taxlaw-2867	506	11	.	.	PUNCT
taxlaw-2867	507	1	181	181	NUM
taxlaw-2867	507	2	see	see	VERB
taxlaw-2867	507	3	i	i	PRON
taxlaw-2867	507	4	d.	d.	PROPN
taxlaw-2867	507	5	at	at	ADP
taxlaw-2867	507	6	130	130	NUM
taxlaw-2867	507	7	.	.	PUNCT
taxlaw-2867	508	1	182	182	NUM
taxlaw-2867	508	2	see	see	VERB
taxlaw-2867	508	3	i	i	PROPN
taxlaw-2867	508	4	d.	d.	PROPN
taxlaw-2867	508	5	;	;	PUNCT
taxlaw-2867	508	6	see	see	VERB
taxlaw-2867	508	7	also	also	ADV
taxlaw-2867	509	1	leong	leong	PROPN
taxlaw-2867	509	2	h.	h.	PROPN
taxlaw-2867	509	3	liew	liew	PROPN
taxlaw-2867	509	4	,	,	PUNCT
taxlaw-2867	509	5	state	state	NOUN
taxlaw-2867	509	6	enterprise	enterprise	NOUN
taxlaw-2867	509	7	in	in	ADP
taxlaw-2867	509	8	china	china	PROPN
taxlaw-2867	509	9	’s	’s	PART
taxlaw-2867	509	10	capitalist	capitalist	ADJ
taxlaw-2867	509	11	transformation	transformation	NOUN
taxlaw-2867	509	12	:	:	PUNCT
taxlaw-2867	509	13	the	the	DET
taxlaw-2867	509	14	bank	bank	NOUN
taxlaw-2867	509	15	of	of	ADP
taxlaw-2867	509	16	china	china	PROPN
taxlaw-2867	509	17	,	,	PUNCT
taxlaw-2867	509	18	in	in	ADP
taxlaw-2867	509	19	the	the	DET
taxlaw-2867	509	20	political	political	ADJ
taxlaw-2867	509	21	economy	economy	NOUN
taxlaw-2867	509	22	of	of	ADP
taxlaw-2867	509	23	state	state	NOUN
taxlaw-2867	509	24	-	-	PUNCT
taxlaw-2867	509	25	owned	own	VERB
taxlaw-2867	509	26	enterprise	enterprise	NOUN
taxlaw-2867	509	27	in	in	ADP
taxlaw-2867	509	28	china	china	PROPN
taxlaw-2867	509	29	and	and	CCONJ
taxlaw-2867	509	30	india	india	PROPN
taxlaw-2867	509	31	,	,	PUNCT
taxlaw-2867	509	32	supra	supra	PROPN
taxlaw-2867	509	33	note	note	PROPN
taxlaw-2867	509	34	176	176	NUM
taxlaw-2867	509	35	,	,	PUNCT
taxlaw-2867	509	36	at	at	ADP
taxlaw-2867	509	37	222	222	NUM
taxlaw-2867	509	38	(	(	PUNCT
taxlaw-2867	509	39	“	"	PUNCT
taxlaw-2867	509	40	although	although	SCONJ
taxlaw-2867	509	41	banks	bank	NOUN
taxlaw-2867	509	42	are	be	AUX
taxlaw-2867	509	43	corporatized	corporatize	VERB
taxlaw-2867	509	44	,	,	PUNCT
taxlaw-2867	509	45	and	and	CCONJ
taxlaw-2867	509	46	even	even	ADV
taxlaw-2867	509	47	listed	list	VERB
taxlaw-2867	509	48	on	on	ADP
taxlaw-2867	509	49	international	international	ADJ
taxlaw-2867	509	50	stock	stock	NOUN
taxlaw-2867	509	51	exchanges	exchange	NOUN
taxlaw-2867	509	52	,	,	PUNCT
taxlaw-2867	509	53	the	the	DET
taxlaw-2867	509	54	state	state	NOUN
taxlaw-2867	509	55	remains	remain	VERB
taxlaw-2867	509	56	the	the	DET
taxlaw-2867	509	57	majority	majority	NOUN
taxlaw-2867	509	58	shareholder	shareholder	NOUN
taxlaw-2867	509	59	in	in	ADP
taxlaw-2867	509	60	the	the	DET
taxlaw-2867	509	61	largest	large	ADJ
taxlaw-2867	509	62	,	,	PUNCT
taxlaw-2867	509	63	commercial	commercial	ADJ
taxlaw-2867	509	64	banks	bank	NOUN
taxlaw-2867	509	65	,	,	PUNCT
taxlaw-2867	509	66	and	and	CCONJ
taxlaw-2867	509	67	it	it	PRON
taxlaw-2867	509	68	is	be	AUX
taxlaw-2867	509	69	still	still	ADV
taxlaw-2867	509	70	debatable	debatable	ADJ
taxlaw-2867	509	71	how	how	SCONJ
taxlaw-2867	509	72	much	much	ADJ
taxlaw-2867	509	73	of	of	ADP
taxlaw-2867	509	74	their	their	PRON
taxlaw-2867	509	75	behaviors	behavior	NOUN
taxlaw-2867	509	76	are	be	AUX
taxlaw-2867	509	77	guided	guide	VERB
taxlaw-2867	509	78	solely	solely	ADV
taxlaw-2867	509	79	by	by	ADP
taxlaw-2867	509	80	commercial	commercial	ADJ
taxlaw-2867	509	81	considerations	consideration	NOUN
taxlaw-2867	509	82	and	and	CCONJ
taxlaw-2867	509	83	how	how	SCONJ
taxlaw-2867	509	84	much	much	ADJ
taxlaw-2867	509	85	are	be	AUX
taxlaw-2867	509	86	guided	guide	VERB
taxlaw-2867	509	87	by	by	ADP
taxlaw-2867	509	88	official	official	ADJ
taxlaw-2867	509	89	policy	policy	NOUN
taxlaw-2867	509	90	.	.	PUNCT
taxlaw-2867	509	91	”	"	PUNCT
taxlaw-2867	509	92	)	)	PUNCT
taxlaw-2867	509	93	;	;	PUNCT
taxlaw-2867	509	94	stent	stent	NOUN
taxlaw-2867	509	95	,	,	PUNCT
taxlaw-2867	509	96	supra	supra	PROPN
taxlaw-2867	509	97	note	note	PROPN
taxlaw-2867	509	98	179	179	NUM
taxlaw-2867	509	99	,	,	PUNCT
taxlaw-2867	509	100	at	at	ADP
taxlaw-2867	509	101	24	24	NUM
taxlaw-2867	509	102	(	(	PUNCT
taxlaw-2867	509	103	describing	describe	VERB
taxlaw-2867	509	104	the	the	DET
taxlaw-2867	509	105	major	major	ADJ
taxlaw-2867	509	106	chinese	chinese	ADJ
taxlaw-2867	509	107	commercial	commercial	ADJ
taxlaw-2867	509	108	banks	bank	NOUN
taxlaw-2867	509	109	as	as	ADP
taxlaw-2867	509	110	“	"	PUNCT
taxlaw-2867	509	111	neither	neither	CCONJ
taxlaw-2867	509	112	wholly	wholly	ADV
taxlaw-2867	509	113	an	an	DET
taxlaw-2867	509	114	agency	agency	NOUN
taxlaw-2867	509	115	of	of	ADP
taxlaw-2867	509	116	the	the	DET
taxlaw-2867	509	117	state	state	NOUN
taxlaw-2867	509	118	nor	nor	CCONJ
taxlaw-2867	509	119	wholly	wholly	ADV
taxlaw-2867	509	120	a	a	DET
taxlaw-2867	509	121	creature	creature	NOUN
taxlaw-2867	509	122	of	of	ADP
taxlaw-2867	509	123	the	the	DET
taxlaw-2867	509	124	market	market	NOUN
taxlaw-2867	509	125	.	.	PUNCT
taxlaw-2867	509	126	”	"	PUNCT
taxlaw-2867	509	127	)	)	PUNCT
taxlaw-2867	509	128	.	.	PUNCT
taxlaw-2867	510	1	183	183	NUM
taxlaw-2867	510	2	see	see	VERB
taxlaw-2867	510	3	stent	stent	NOUN
taxlaw-2867	510	4	,	,	PUNCT
taxlaw-2867	510	5	supra	supra	PROPN
taxlaw-2867	510	6	note	note	PROPN
taxlaw-2867	510	7	179	179	NUM
taxlaw-2867	510	8	,	,	PUNCT
taxlaw-2867	510	9	at	at	ADP
taxlaw-2867	510	10	157	157	NUM
taxlaw-2867	510	11	.	.	PUNCT
taxlaw-2867	511	1	184	184	NUM
taxlaw-2867	511	2	li	li	PROPN
taxlaw-2867	511	3	,	,	PUNCT
taxlaw-2867	511	4	supra	supra	PROPN
taxlaw-2867	511	5	note	note	PROPN
taxlaw-2867	511	6	144	144	NUM
taxlaw-2867	511	7	,	,	PUNCT
taxlaw-2867	511	8	at	at	ADP
taxlaw-2867	511	9	130	130	NUM
taxlaw-2867	511	10	.	.	PUNCT
taxlaw-2867	511	11	185	185	NUM
taxlaw-2867	511	12	see	see	VERB
taxlaw-2867	511	13	liew	liew	PROPN
taxlaw-2867	511	14	,	,	PUNCT
taxlaw-2867	511	15	supra	supra	PROPN
taxlaw-2867	511	16	note	note	NOUN
taxlaw-2867	511	17	182	182	NUM
taxlaw-2867	511	18	,	,	PUNCT
taxlaw-2867	511	19	at	at	ADP
taxlaw-2867	511	20	229	229	NUM
taxlaw-2867	511	21	;	;	PUNCT
taxlaw-2867	511	22	see	see	VERB
taxlaw-2867	511	23	also	also	ADV
taxlaw-2867	511	24	li	li	PROPN
taxlaw-2867	511	25	,	,	PUNCT
taxlaw-2867	511	26	supra	supra	PROPN
taxlaw-2867	511	27	note	note	PROPN
taxlaw-2867	511	28	144	144	NUM
taxlaw-2867	511	29	,	,	PUNCT
taxlaw-2867	511	30	at	at	ADP
taxlaw-2867	511	31	144	144	NUM
taxlaw-2867	511	32	-	-	SYM
taxlaw-2867	511	33	45	45	NUM
taxlaw-2867	511	34	(	(	PUNCT
taxlaw-2867	511	35	describing	describe	VERB
taxlaw-2867	511	36	the	the	DET
taxlaw-2867	511	37	political	political	ADJ
taxlaw-2867	511	38	backgrounds	background	NOUN
taxlaw-2867	511	39	and	and	CCONJ
taxlaw-2867	511	40	career	career	NOUN
taxlaw-2867	511	41	trajectories	trajectory	NOUN
taxlaw-2867	511	42	of	of	ADP
taxlaw-2867	511	43	chinese	chinese	ADJ
taxlaw-2867	511	44	bank	bank	NOUN
taxlaw-2867	511	45	leaders	leader	NOUN
taxlaw-2867	511	46	)	)	PUNCT
taxlaw-2867	511	47	.	.	PUNCT
taxlaw-2867	512	1	186	186	NUM
taxlaw-2867	512	2	see	see	VERB
taxlaw-2867	512	3	wang	wang	PROPN
taxlaw-2867	512	4	,	,	PUNCT
taxlaw-2867	512	5	supra	supra	PROPN
taxlaw-2867	512	6	note	note	PROPN
taxlaw-2867	512	7	84	84	NUM
taxlaw-2867	512	8	,	,	PUNCT
taxlaw-2867	512	9	at	at	ADP
taxlaw-2867	512	10	658	658	NUM
taxlaw-2867	512	11	-	-	SYM
taxlaw-2867	512	12	660	660	NUM
taxlaw-2867	512	13	;	;	PUNCT
taxlaw-2867	512	14	richard	richard	PROPN
taxlaw-2867	512	15	mcgregor	mcgregor	PROPN
taxlaw-2867	512	16	,	,	PUNCT
taxlaw-2867	512	17	the	the	DET
taxlaw-2867	512	18	party	party	NOUN
taxlaw-2867	512	19	organizer	organizer	NOUN
taxlaw-2867	512	20	,	,	PUNCT
taxlaw-2867	512	21	fin	fin	NOUN
taxlaw-2867	512	22	.	.	PUNCT
taxlaw-2867	512	23	times	times	PROPN
taxlaw-2867	512	24	,	,	PUNCT
taxlaw-2867	512	25	sept	sept	PROPN
taxlaw-2867	512	26	.	.	PROPN
taxlaw-2867	512	27	30	30	NUM
taxlaw-2867	512	28	,	,	PUNCT
taxlaw-2867	512	29	2009	2009	NUM
taxlaw-2867	512	30	,	,	PUNCT
taxlaw-2867	512	31	https://www.ft.com/content/ae18c830-adf8-11de-87e7-00144feabdc0	https://www.ft.com/content/ae18c830-adf8-11de-87e7-00144feabdc0	PROPN
taxlaw-2867	513	1	[	[	X
taxlaw-2867	513	2	https://perma.cc/dlg7-bzf9	https://perma.cc/dlg7-bzf9	X
taxlaw-2867	513	3	]	]	X
taxlaw-2867	513	4	;	;	PUNCT
taxlaw-2867	513	5	see	see	VERB
taxlaw-2867	513	6	also	also	ADV
taxlaw-2867	513	7	li	li	PROPN
taxlaw-2867	513	8	,	,	PUNCT
taxlaw-2867	513	9	supra	supra	PROPN
taxlaw-2867	513	10	note	note	PROPN
taxlaw-2867	513	11	144	144	NUM
taxlaw-2867	513	12	,	,	PUNCT
taxlaw-2867	513	13	at	at	ADP
taxlaw-2867	513	14	117	117	NUM
taxlaw-2867	513	15	(	(	PUNCT
taxlaw-2867	513	16	suggesting	suggest	VERB
taxlaw-2867	513	17	the	the	DET
taxlaw-2867	513	18	department	department	NOUN
taxlaw-2867	513	19	is	be	AUX
taxlaw-2867	513	20	the	the	DET
taxlaw-2867	513	21	“	"	PUNCT
taxlaw-2867	513	22	mightiest	mighty	ADJ
taxlaw-2867	513	23	human	human	ADJ
taxlaw-2867	513	24	resource	resource	NOUN
taxlaw-2867	513	25	department	department	NOUN
taxlaw-2867	513	26	”	"	PUNCT
taxlaw-2867	513	27	of	of	ADP
taxlaw-2867	513	28	“	"	PUNCT
taxlaw-2867	513	29	china	china	PROPN
taxlaw-2867	513	30	inc	inc	PROPN
taxlaw-2867	513	31	.	.	PUNCT
taxlaw-2867	513	32	”	"	PUNCT
taxlaw-2867	513	33	)	)	PUNCT
taxlaw-2867	513	34	.	.	PUNCT
taxlaw-2867	514	1	187	187	NUM
taxlaw-2867	514	2	see	see	VERB
taxlaw-2867	514	3	leutert	leutert	NOUN
taxlaw-2867	514	4	,	,	PUNCT
taxlaw-2867	514	5	supra	supra	ADJ
taxlaw-2867	514	6	note	note	NOUN
taxlaw-2867	514	7	161	161	NUM
taxlaw-2867	514	8	,	,	PUNCT
taxlaw-2867	514	9	at	at	ADP
taxlaw-2867	514	10	87	87	NUM
taxlaw-2867	514	11	.	.	PUNCT
taxlaw-2867	515	1	188	188	NUM
taxlaw-2867	515	2	see	see	VERB
taxlaw-2867	515	3	prepared	prepared	ADJ
taxlaw-2867	515	4	statement	statement	NOUN
taxlaw-2867	515	5	of	of	ADP
taxlaw-2867	515	6	curtis	curtis	PROPN
taxlaw-2867	515	7	j.	j.	PROPN
taxlaw-2867	515	8	milhaupt	milhaupt	PROPN
taxlaw-2867	515	9	,	,	PUNCT
taxlaw-2867	515	10	testimony	testimony	NOUN
taxlaw-2867	515	11	before	before	ADP
taxlaw-2867	515	12	the	the	DET
taxlaw-2867	515	13	u.s.-china	u.s.-china	ADJ
taxlaw-2867	515	14	economic	economic	ADJ
taxlaw-2867	515	15	and	and	CCONJ
taxlaw-2867	515	16	security	security	NOUN
taxlaw-2867	515	17	review	review	NOUN
taxlaw-2867	515	18	commission	commission	NOUN
taxlaw-2867	515	19	hearing	hearing	NOUN
taxlaw-2867	515	20	on	on	ADP
taxlaw-2867	515	21	chinese	chinese	ADJ
taxlaw-2867	515	22	state	state	NOUN
taxlaw-2867	515	23	-	-	PUNCT
taxlaw-2867	515	24	owned	own	VERB
taxlaw-2867	515	25	and	and	CCONJ
taxlaw-2867	515	26	state	state	NOUN
taxlaw-2867	515	27	-	-	PUNCT
taxlaw-2867	515	28	controlled	control	VERB
taxlaw-2867	515	29	enterprises	enterprise	NOUN
taxlaw-2867	515	30	(	(	PUNCT
taxlaw-2867	515	31	feb	feb	PROPN
taxlaw-2867	515	32	.	.	PROPN
taxlaw-2867	515	33	15	15	NUM
taxlaw-2867	515	34	,	,	PUNCT
taxlaw-2867	515	35	2012	2012	NUM
taxlaw-2867	515	36	)	)	PUNCT
taxlaw-2867	515	37	,	,	PUNCT
taxlaw-2867	515	38	https://www.uscc.gov/sites/default/files/2.15.12milhaupt_testimony.pdf	https://www.uscc.gov/sites/default/files/2.15.12milhaupt_testimony.pdf	PROPN
taxlaw-2867	516	1	[	[	X
taxlaw-2867	516	2	https://perma.cc/wt9v-a4k3	https://perma.cc/wt9v-a4k3	X
taxlaw-2867	516	3	]	]	X
taxlaw-2867	516	4	.	.	PUNCT
taxlaw-2867	517	1	189	189	NUM
taxlaw-2867	517	2	see	see	VERB
taxlaw-2867	517	3	li	li	PROPN
taxlaw-2867	517	4	-	-	PROPN
taxlaw-2867	517	5	wen	wen	PROPN
taxlaw-2867	517	6	lin	lin	PROPN
taxlaw-2867	517	7	,	,	PUNCT
taxlaw-2867	517	8	reforming	reform	VERB
taxlaw-2867	517	9	china	china	PROPN
taxlaw-2867	517	10	’s	’s	PART
taxlaw-2867	517	11	state	state	NOUN
taxlaw-2867	517	12	-	-	PUNCT
taxlaw-2867	517	13	owned	own	VERB
taxlaw-2867	517	14	enterprises	enterprise	NOUN
taxlaw-2867	517	15	:	:	PUNCT
taxlaw-2867	517	16	from	from	ADP
taxlaw-2867	517	17	structure	structure	NOUN
taxlaw-2867	517	18	to	to	ADP
taxlaw-2867	517	19	people	people	NOUN
taxlaw-2867	517	20	,	,	PUNCT
taxlaw-2867	517	21	229	229	NUM
taxlaw-2867	517	22	china	china	PROPN
taxlaw-2867	517	23	q.	q.	PROPN
taxlaw-2867	517	24	107	107	NUM
taxlaw-2867	517	25	,	,	PUNCT
taxlaw-2867	517	26	110	110	NUM
taxlaw-2867	517	27	(	(	PUNCT
taxlaw-2867	517	28	mar	mar	PROPN
taxlaw-2867	517	29	.	.	PROPN
taxlaw-2867	517	30	2017	2017	NUM
taxlaw-2867	517	31	)	)	PUNCT
taxlaw-2867	517	32	;	;	PUNCT
taxlaw-2867	517	33	see	see	VERB
taxlaw-2867	517	34	also	also	ADV
taxlaw-2867	517	35	li	li	PROPN
taxlaw-2867	517	36	,	,	PUNCT
taxlaw-2867	517	37	supra	supra	PROPN
taxlaw-2867	517	38	note	note	PROPN
taxlaw-2867	517	39	144	144	NUM
taxlaw-2867	517	40	,	,	PUNCT
taxlaw-2867	517	41	at	at	ADP
taxlaw-2867	517	42	116	116	NUM
taxlaw-2867	517	43	(	(	PUNCT
taxlaw-2867	517	44	“	"	PUNCT
taxlaw-2867	517	45	the	the	DET
taxlaw-2867	517	46	actions	action	NOUN
taxlaw-2867	517	47	of	of	ADP
taxlaw-2867	517	48	cod	cod	NOUN
taxlaw-2867	517	49	and	and	CCONJ
taxlaw-2867	517	50	sasac	sasac	NOUN
taxlaw-2867	517	51	seem	seem	VERB
taxlaw-2867	517	52	to	to	PART
taxlaw-2867	517	53	have	have	AUX
taxlaw-2867	517	54	been	be	AUX
taxlaw-2867	517	55	concerted	concert	VERB
taxlaw-2867	517	56	and	and	CCONJ
taxlaw-2867	517	57	the	the	DET
taxlaw-2867	517	58	institutional	institutional	ADJ
taxlaw-2867	517	59	connections	connection	NOUN
taxlaw-2867	517	60	between	between	ADP
taxlaw-2867	517	61	the	the	DET
taxlaw-2867	517	62	two	two	NUM
taxlaw-2867	517	63	organs	organ	NOUN
taxlaw-2867	517	64	are	be	AUX
taxlaw-2867	517	65	close	close	ADJ
taxlaw-2867	517	66	.	.	PUNCT
taxlaw-2867	517	67	”	"	PUNCT
taxlaw-2867	517	68	)	)	PUNCT
taxlaw-2867	517	69	.	.	PUNCT
taxlaw-2867	518	1	https://www.ft.com/content/ae18c830-adf8-11de-87e7-00144feabdc0	https://www.ft.com/content/ae18c830-adf8-11de-87e7-00144feabdc0	PROPN
taxlaw-2867	518	2	https://www.uscc.gov/sites/default/files/2.15.12milhaupt_testimony.pdf	https://www.uscc.gov/sites/default/files/2.15.12milhaupt_testimony.pdf	PROPN
taxlaw-2867	518	3	102	102	NUM
taxlaw-2867	519	1	[	[	X
taxlaw-2867	519	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	519	3	columbia	columbia	PROPN
taxlaw-2867	519	4	journal	journal	PROPN
taxlaw-2867	519	5	of	of	ADP
taxlaw-2867	519	6	tax	tax	NOUN
taxlaw-2867	519	7	law	law	NOUN
taxlaw-2867	519	8	organs	organ	NOUN
taxlaw-2867	519	9	control	control	VERB
taxlaw-2867	519	10	the	the	DET
taxlaw-2867	519	11	appointment	appointment	NOUN
taxlaw-2867	519	12	of	of	ADP
taxlaw-2867	519	13	all	all	DET
taxlaw-2867	519	14	high	high	ADJ
taxlaw-2867	519	15	-	-	PUNCT
taxlaw-2867	519	16	level	level	NOUN
taxlaw-2867	519	17	soe	soe	ADJ
taxlaw-2867	519	18	personnel	personnel	NOUN
taxlaw-2867	519	19	whether	whether	SCONJ
taxlaw-2867	519	20	or	or	CCONJ
taxlaw-2867	519	21	not	not	PART
taxlaw-2867	519	22	the	the	DET
taxlaw-2867	519	23	soe	soe	PROPN
taxlaw-2867	519	24	has	have	VERB
taxlaw-2867	519	25	a	a	DET
taxlaw-2867	519	26	board	board	NOUN
taxlaw-2867	519	27	of	of	ADP
taxlaw-2867	519	28	directors	director	NOUN
taxlaw-2867	519	29	in	in	ADP
taxlaw-2867	519	30	place.190	place.190	ADJ
taxlaw-2867	519	31	these	these	DET
taxlaw-2867	519	32	appointees	appointee	NOUN
taxlaw-2867	519	33	often	often	ADV
taxlaw-2867	519	34	serve	serve	VERB
taxlaw-2867	519	35	concurrent	concurrent	ADJ
taxlaw-2867	519	36	roles	role	NOUN
taxlaw-2867	519	37	on	on	ADP
taxlaw-2867	519	38	both	both	CCONJ
taxlaw-2867	519	39	the	the	DET
taxlaw-2867	519	40	core	core	NOUN
taxlaw-2867	519	41	holding	hold	VERB
taxlaw-2867	519	42	company	company	NOUN
taxlaw-2867	519	43	and	and	CCONJ
taxlaw-2867	519	44	on	on	ADP
taxlaw-2867	519	45	listed	list	VERB
taxlaw-2867	519	46	subsidiaries.191	subsidiaries.191	PROPN
taxlaw-2867	519	47	appointees	appointee	NOUN
taxlaw-2867	519	48	are	be	AUX
taxlaw-2867	519	49	virtually	virtually	ADV
taxlaw-2867	519	50	all	all	PRON
taxlaw-2867	519	51	long	long	ADJ
taxlaw-2867	519	52	-	-	PUNCT
taxlaw-2867	519	53	time	time	NOUN
taxlaw-2867	519	54	communist	communist	PROPN
taxlaw-2867	519	55	party	party	NOUN
taxlaw-2867	519	56	members	member	NOUN
taxlaw-2867	519	57	with	with	ADP
taxlaw-2867	519	58	strong	strong	ADJ
taxlaw-2867	519	59	history	history	NOUN
taxlaw-2867	519	60	of	of	ADP
taxlaw-2867	519	61	political	political	ADJ
taxlaw-2867	519	62	loyalty	loyalty	NOUN
taxlaw-2867	519	63	to	to	ADP
taxlaw-2867	519	64	the	the	DET
taxlaw-2867	519	65	party.192	party.192	NOUN
taxlaw-2867	519	66	they	they	PRON
taxlaw-2867	519	67	have	have	AUX
taxlaw-2867	519	68	been	be	AUX
taxlaw-2867	519	69	trained	train	VERB
taxlaw-2867	519	70	in	in	ADP
taxlaw-2867	519	71	the	the	DET
taxlaw-2867	519	72	party	party	NOUN
taxlaw-2867	519	73	school	school	NOUN
taxlaw-2867	519	74	system	system	NOUN
taxlaw-2867	519	75	for	for	ADP
taxlaw-2867	519	76	midcareer	midcareer	NOUN
taxlaw-2867	519	77	cadres	cadre	NOUN
taxlaw-2867	519	78	and	and	CCONJ
taxlaw-2867	519	79	often	often	ADV
taxlaw-2867	519	80	take	take	VERB
taxlaw-2867	519	81	specialized	specialized	ADJ
taxlaw-2867	519	82	training	training	NOUN
taxlaw-2867	519	83	courses	course	NOUN
taxlaw-2867	519	84	at	at	ADP
taxlaw-2867	519	85	the	the	DET
taxlaw-2867	519	86	central	central	ADJ
taxlaw-2867	519	87	party	party	PROPN
taxlaw-2867	519	88	school	school	NOUN
taxlaw-2867	519	89	in	in	ADP
taxlaw-2867	519	90	beijing	beijing	PROPN
taxlaw-2867	519	91	to	to	PART
taxlaw-2867	519	92	study	study	VERB
taxlaw-2867	519	93	communist	communist	PROPN
taxlaw-2867	519	94	party	party	PROPN
taxlaw-2867	519	95	ideology.193	ideology.193	X
taxlaw-2867	519	96	even	even	ADV
taxlaw-2867	519	97	in	in	ADP
taxlaw-2867	519	98	publicly	publicly	ADV
taxlaw-2867	519	99	listed	list	VERB
taxlaw-2867	519	100	soe	soe	ADJ
taxlaw-2867	519	101	subsidiaries	subsidiary	NOUN
taxlaw-2867	519	102	,	,	PUNCT
taxlaw-2867	519	103	virtually	virtually	ADV
taxlaw-2867	519	104	no	no	DET
taxlaw-2867	519	105	state	state	NOUN
taxlaw-2867	519	106	-	-	PUNCT
taxlaw-2867	519	107	appointed	appoint	VERB
taxlaw-2867	519	108	ceos	ceos	NOUN
taxlaw-2867	519	109	had	have	AUX
taxlaw-2867	519	110	worked	work	VERB
taxlaw-2867	519	111	“	"	PUNCT
taxlaw-2867	519	112	outside	outside	ADP
taxlaw-2867	519	113	the	the	DET
taxlaw-2867	519	114	state	state	NOUN
taxlaw-2867	519	115	system	system	NOUN
taxlaw-2867	519	116	.	.	PUNCT
taxlaw-2867	520	1	”194	”194	PUNCT
taxlaw-2867	521	1	the	the	DET
taxlaw-2867	521	2	extent	extent	NOUN
taxlaw-2867	521	3	of	of	ADP
taxlaw-2867	521	4	the	the	DET
taxlaw-2867	521	5	party	party	NOUN
taxlaw-2867	521	6	’s	’s	PART
taxlaw-2867	521	7	power	power	NOUN
taxlaw-2867	521	8	over	over	ADP
taxlaw-2867	521	9	executive	executive	ADJ
taxlaw-2867	521	10	positions	position	NOUN
taxlaw-2867	521	11	at	at	ADP
taxlaw-2867	521	12	central	central	ADJ
taxlaw-2867	521	13	soes	soe	NOUN
taxlaw-2867	521	14	expands	expand	VERB
taxlaw-2867	521	15	beyond	beyond	ADP
taxlaw-2867	521	16	initial	initial	ADJ
taxlaw-2867	521	17	appointments	appointment	NOUN
taxlaw-2867	521	18	,	,	PUNCT
taxlaw-2867	521	19	as	as	SCONJ
taxlaw-2867	521	20	illustrated	illustrate	VERB
taxlaw-2867	521	21	by	by	ADP
taxlaw-2867	521	22	its	its	PRON
taxlaw-2867	521	23	tradition	tradition	NOUN
taxlaw-2867	521	24	of	of	ADP
taxlaw-2867	521	25	dramatic	dramatic	ADJ
taxlaw-2867	521	26	rotations	rotation	NOUN
taxlaw-2867	521	27	of	of	ADP
taxlaw-2867	521	28	high	high	ADJ
taxlaw-2867	521	29	-	-	PUNCT
taxlaw-2867	521	30	level	level	NOUN
taxlaw-2867	521	31	appointees	appointee	NOUN
taxlaw-2867	521	32	between	between	ADP
taxlaw-2867	521	33	enterprises	enterprise	NOUN
taxlaw-2867	521	34	.	.	PUNCT
taxlaw-2867	522	1	for	for	ADP
taxlaw-2867	522	2	instance	instance	NOUN
taxlaw-2867	522	3	in	in	ADP
taxlaw-2867	522	4	2003	2003	NUM
taxlaw-2867	522	5	the	the	DET
taxlaw-2867	522	6	party	party	NOUN
taxlaw-2867	522	7	rotated	rotate	VERB
taxlaw-2867	522	8	the	the	DET
taxlaw-2867	522	9	ceos	ceos	NOUN
taxlaw-2867	522	10	of	of	ADP
taxlaw-2867	522	11	china	china	PROPN
taxlaw-2867	522	12	’s	’s	PART
taxlaw-2867	522	13	top	top	ADJ
taxlaw-2867	522	14	three	three	NUM
taxlaw-2867	522	15	telecommunications	telecommunication	NOUN
taxlaw-2867	522	16	companies	company	NOUN
taxlaw-2867	522	17	—	—	PUNCT
taxlaw-2867	522	18	all	all	PRON
taxlaw-2867	522	19	publicly	publicly	ADV
taxlaw-2867	522	20	listed	list	VERB
taxlaw-2867	522	21	in	in	ADP
taxlaw-2867	522	22	hong	hong	PROPN
taxlaw-2867	522	23	kong	kong	PROPN
taxlaw-2867	522	24	of	of	ADP
taxlaw-2867	522	25	new	new	PROPN
taxlaw-2867	522	26	york	york	PROPN
taxlaw-2867	522	27	—	—	PUNCT
taxlaw-2867	522	28	without	without	ADP
taxlaw-2867	522	29	prior	prior	ADJ
taxlaw-2867	522	30	notice	notice	NOUN
taxlaw-2867	522	31	or	or	CCONJ
taxlaw-2867	522	32	board	board	NOUN
taxlaw-2867	522	33	consultation.195	consultation.195	NOUN
taxlaw-2867	522	34	similarly	similarly	ADV
taxlaw-2867	522	35	,	,	PUNCT
taxlaw-2867	522	36	in	in	ADP
taxlaw-2867	522	37	2009	2009	NUM
taxlaw-2867	522	38	it	it	PRON
taxlaw-2867	522	39	rotated	rotate	VERB
taxlaw-2867	522	40	the	the	DET
taxlaw-2867	522	41	ceos	ceos	NOUN
taxlaw-2867	522	42	of	of	ADP
taxlaw-2867	522	43	three	three	NUM
taxlaw-2867	522	44	largest	large	ADJ
taxlaw-2867	522	45	state	state	NOUN
taxlaw-2867	522	46	airlines	airline	NOUN
taxlaw-2867	522	47	,	,	PUNCT
taxlaw-2867	522	48	and	and	CCONJ
taxlaw-2867	522	49	in	in	ADP
taxlaw-2867	522	50	2011	2011	NUM
taxlaw-2867	522	51	rotated	rotate	VERB
taxlaw-2867	522	52	the	the	DET
taxlaw-2867	522	53	ceos	ceos	NOUN
taxlaw-2867	522	54	of	of	ADP
taxlaw-2867	522	55	the	the	DET
taxlaw-2867	522	56	three	three	NUM
taxlaw-2867	522	57	central	central	ADJ
taxlaw-2867	522	58	petroleum	petroleum	NOUN
taxlaw-2867	522	59	enterprises.196	enterprises.196	NOUN
taxlaw-2867	522	60	by	by	ADP
taxlaw-2867	522	61	one	one	NUM
taxlaw-2867	522	62	estimate	estimate	NOUN
taxlaw-2867	522	63	,	,	PUNCT
taxlaw-2867	522	64	since	since	SCONJ
taxlaw-2867	522	65	2003	2003	NUM
taxlaw-2867	522	66	there	there	PRON
taxlaw-2867	522	67	have	have	AUX
taxlaw-2867	522	68	been	be	AUX
taxlaw-2867	522	69	at	at	ADP
taxlaw-2867	522	70	least	least	ADJ
taxlaw-2867	522	71	30	30	NUM
taxlaw-2867	522	72	cases	case	NOUN
taxlaw-2867	522	73	of	of	ADP
taxlaw-2867	522	74	“	"	PUNCT
taxlaw-2867	522	75	intra	intra	ADJ
taxlaw-2867	522	76	-	-	ADJ
taxlaw-2867	522	77	sector	sector	NOUN
taxlaw-2867	522	78	”	"	PUNCT
taxlaw-2867	522	79	rotations	rotation	NOUN
taxlaw-2867	522	80	of	of	ADP
taxlaw-2867	522	81	high	high	ADJ
taxlaw-2867	522	82	level	level	NOUN
taxlaw-2867	522	83	appointees	appointee	NOUN
taxlaw-2867	522	84	between	between	ADP
taxlaw-2867	522	85	different	different	ADJ
taxlaw-2867	522	86	soes	soe	NOUN
taxlaw-2867	522	87	in	in	ADP
taxlaw-2867	522	88	the	the	DET
taxlaw-2867	522	89	same	same	ADJ
taxlaw-2867	522	90	industry.197	industry.197	NOUN
taxlaw-2867	522	91	these	these	DET
taxlaw-2867	522	92	rotations	rotation	NOUN
taxlaw-2867	522	93	enable	enable	VERB
taxlaw-2867	522	94	the	the	DET
taxlaw-2867	522	95	party	party	NOUN
taxlaw-2867	522	96	to	to	PART
taxlaw-2867	522	97	“	"	PUNCT
taxlaw-2867	522	98	reduce	reduce	VERB
taxlaw-2867	522	99	concentration	concentration	NOUN
taxlaw-2867	522	100	of	of	ADP
taxlaw-2867	522	101	authority	authority	NOUN
taxlaw-2867	522	102	in	in	ADP
taxlaw-2867	522	103	a	a	DET
taxlaw-2867	522	104	single	single	ADJ
taxlaw-2867	522	105	individual	individual	NOUN
taxlaw-2867	522	106	in	in	ADP
taxlaw-2867	522	107	firms	firm	NOUN
taxlaw-2867	522	108	.	.	PUNCT
taxlaw-2867	523	1	”198	”198	ADJ
taxlaw-2867	523	2	in	in	ADP
taxlaw-2867	523	3	general	general	ADJ
taxlaw-2867	523	4	,	,	PUNCT
taxlaw-2867	523	5	senior	senior	ADJ
taxlaw-2867	523	6	officials	official	NOUN
taxlaw-2867	523	7	are	be	AUX
taxlaw-2867	523	8	shuffled	shuffle	VERB
taxlaw-2867	523	9	into	into	ADP
taxlaw-2867	523	10	new	new	ADJ
taxlaw-2867	523	11	positions	position	NOUN
taxlaw-2867	523	12	every	every	DET
taxlaw-2867	523	13	few	few	ADJ
taxlaw-2867	523	14	years	year	NOUN
taxlaw-2867	523	15	and	and	CCONJ
taxlaw-2867	523	16	successful	successful	ADJ
taxlaw-2867	523	17	executives	executive	NOUN
taxlaw-2867	523	18	are	be	AUX
taxlaw-2867	523	19	increasingly	increasingly	ADV
taxlaw-2867	523	20	promoted	promote	VERB
taxlaw-2867	523	21	to	to	ADP
taxlaw-2867	523	22	higher	high	ADJ
taxlaw-2867	523	23	-	-	PUNCT
taxlaw-2867	523	24	level	level	NOUN
taxlaw-2867	523	25	positions	position	NOUN
taxlaw-2867	523	26	in	in	ADP
taxlaw-2867	523	27	party	party	NOUN
taxlaw-2867	523	28	leadership	leadership	NOUN
taxlaw-2867	523	29	after	after	SCONJ
taxlaw-2867	523	30	their	their	PRON
taxlaw-2867	523	31	stint	stint	NOUN
taxlaw-2867	523	32	at	at	ADP
taxlaw-2867	523	33	major	major	ADJ
taxlaw-2867	523	34	soes.199	soes.199	NOUN
taxlaw-2867	523	35	party	party	NOUN
taxlaw-2867	523	36	committees	committee	NOUN
taxlaw-2867	523	37	within	within	ADP
taxlaw-2867	523	38	soes	soe	NOUN
taxlaw-2867	523	39	groups	group	NOUN
taxlaw-2867	523	40	give	give	VERB
taxlaw-2867	523	41	the	the	DET
taxlaw-2867	523	42	party	party	NOUN
taxlaw-2867	523	43	an	an	DET
taxlaw-2867	523	44	additional	additional	ADJ
taxlaw-2867	523	45	system	system	NOUN
taxlaw-2867	523	46	of	of	ADP
taxlaw-2867	523	47	oversight	oversight	NOUN
taxlaw-2867	523	48	over	over	ADP
taxlaw-2867	523	49	the	the	DET
taxlaw-2867	523	50	decisions	decision	NOUN
taxlaw-2867	523	51	of	of	ADP
taxlaw-2867	523	52	top	top	ADJ
taxlaw-2867	523	53	executives	executive	NOUN
taxlaw-2867	523	54	.	.	PUNCT
taxlaw-2867	524	1	under	under	ADP
taxlaw-2867	524	2	the	the	DET
taxlaw-2867	524	3	leadership	leadership	NOUN
taxlaw-2867	524	4	of	of	ADP
taxlaw-2867	524	5	xi	xi	NOUN
taxlaw-2867	524	6	jinping	jinpe	VERB
taxlaw-2867	524	7	these	these	DET
taxlaw-2867	524	8	committees	committee	NOUN
taxlaw-2867	524	9	,	,	PUNCT
taxlaw-2867	524	10	composed	compose	VERB
taxlaw-2867	524	11	of	of	ADP
taxlaw-2867	524	12	ranking	rank	VERB
taxlaw-2867	524	13	communist	communist	ADJ
taxlaw-2867	524	14	party	party	NOUN
taxlaw-2867	524	15	members	member	NOUN
taxlaw-2867	524	16	within	within	ADP
taxlaw-2867	524	17	each	each	DET
taxlaw-2867	524	18	enterprise	enterprise	NOUN
taxlaw-2867	524	19	,	,	PUNCT
taxlaw-2867	524	20	have	have	AUX
taxlaw-2867	524	21	been	be	AUX
taxlaw-2867	524	22	strengthened	strengthen	VERB
taxlaw-2867	524	23	and	and	CCONJ
taxlaw-2867	524	24	granted	grant	VERB
taxlaw-2867	524	25	a	a	DET
taxlaw-2867	524	26	greater	great	ADJ
taxlaw-2867	524	27	role	role	NOUN
taxlaw-2867	524	28	in	in	ADP
taxlaw-2867	524	29	monitoring	monitor	VERB
taxlaw-2867	524	30	business	business	NOUN
taxlaw-2867	524	31	decisions	decision	NOUN
taxlaw-2867	524	32	within	within	ADP
taxlaw-2867	524	33	soes.200	soes.200	NOUN
taxlaw-2867	524	34	for	for	ADP
taxlaw-2867	524	35	instance	instance	NOUN
taxlaw-2867	524	36	,	,	PUNCT
taxlaw-2867	524	37	the	the	DET
taxlaw-2867	524	38	bylaws	bylaw	NOUN
taxlaw-2867	524	39	of	of	ADP
taxlaw-2867	524	40	many	many	ADJ
taxlaw-2867	524	41	soe	soe	ADJ
taxlaw-2867	524	42	subsidiaries	subsidiary	NOUN
taxlaw-2867	524	43	now	now	ADV
taxlaw-2867	524	44	require	require	VERB
taxlaw-2867	524	45	major	major	ADJ
taxlaw-2867	524	46	business	business	NOUN
taxlaw-2867	524	47	to	to	PART
taxlaw-2867	524	48	first	first	ADV
taxlaw-2867	524	49	be	be	AUX
taxlaw-2867	524	50	discussed	discuss	VERB
taxlaw-2867	524	51	by	by	ADP
taxlaw-2867	524	52	the	the	DET
taxlaw-2867	524	53	190	190	NUM
taxlaw-2867	524	54	lin	lin	PROPN
taxlaw-2867	524	55	&	&	CCONJ
taxlaw-2867	524	56	milhaupt	milhaupt	PROPN
taxlaw-2867	524	57	,	,	PUNCT
taxlaw-2867	524	58	supra	supra	PROPN
taxlaw-2867	524	59	note	note	NOUN
taxlaw-2867	524	60	20	20	NUM
taxlaw-2867	524	61	,	,	PUNCT
taxlaw-2867	524	62	at	at	ADP
taxlaw-2867	524	63	739	739	NUM
taxlaw-2867	524	64	.	.	NOUN
taxlaw-2867	524	65	191	191	NUM
taxlaw-2867	524	66	see	see	VERB
taxlaw-2867	524	67	taylor	taylor	PROPN
taxlaw-2867	524	68	,	,	PUNCT
taxlaw-2867	524	69	supra	supra	PROPN
taxlaw-2867	524	70	note	note	PROPN
taxlaw-2867	524	71	176	176	NUM
taxlaw-2867	524	72	,	,	PUNCT
taxlaw-2867	524	73	at	at	ADP
taxlaw-2867	524	74	87	87	NUM
taxlaw-2867	524	75	.	.	PUNCT
taxlaw-2867	525	1	192	192	NUM
taxlaw-2867	525	2	see	see	VERB
taxlaw-2867	525	3	i	i	PRON
taxlaw-2867	525	4	d.	d.	PROPN
taxlaw-2867	525	5	at	at	ADP
taxlaw-2867	525	6	115	115	NUM
taxlaw-2867	525	7	-	-	SYM
taxlaw-2867	525	8	116	116	NUM
taxlaw-2867	525	9	.	.	PUNCT
taxlaw-2867	525	10	193	193	NUM
taxlaw-2867	525	11	see	see	VERB
taxlaw-2867	525	12	li	li	PROPN
taxlaw-2867	525	13	,	,	PUNCT
taxlaw-2867	525	14	supra	supra	PROPN
taxlaw-2867	525	15	note	note	PROPN
taxlaw-2867	525	16	144	144	NUM
taxlaw-2867	525	17	,	,	PUNCT
taxlaw-2867	525	18	at	at	ADP
taxlaw-2867	525	19	117	117	NUM
taxlaw-2867	525	20	;	;	PUNCT
taxlaw-2867	525	21	lin	lin	PROPN
taxlaw-2867	525	22	&	&	CCONJ
taxlaw-2867	525	23	milhaupt	milhaupt	PROPN
taxlaw-2867	525	24	,	,	PUNCT
taxlaw-2867	525	25	supra	supra	PROPN
taxlaw-2867	525	26	note	note	NOUN
taxlaw-2867	525	27	20	20	NUM
taxlaw-2867	525	28	,	,	PUNCT
taxlaw-2867	525	29	at	at	ADP
taxlaw-2867	525	30	738	738	NUM
taxlaw-2867	525	31	;	;	PUNCT
taxlaw-2867	525	32	see	see	VERB
taxlaw-2867	525	33	also	also	ADV
taxlaw-2867	525	34	dan	dan	PROPN
taxlaw-2867	525	35	levin	levin	PROPN
taxlaw-2867	525	36	china	china	PROPN
taxlaw-2867	525	37	’s	’s	PART
taxlaw-2867	525	38	top	top	PROPN
taxlaw-2867	525	39	party	party	NOUN
taxlaw-2867	525	40	school	school	NOUN
taxlaw-2867	525	41	,	,	PUNCT
taxlaw-2867	525	42	foreign	foreign	ADJ
taxlaw-2867	525	43	pol’y	pol’y	NOUN
taxlaw-2867	525	44	(	(	PUNCT
taxlaw-2867	525	45	march	march	PROPN
taxlaw-2867	525	46	6	6	NUM
taxlaw-2867	525	47	,	,	PUNCT
taxlaw-2867	525	48	2012	2012	NUM
taxlaw-2867	525	49	)	)	PUNCT
taxlaw-2867	525	50	,	,	PUNCT
taxlaw-2867	525	51	http://foreignpolicy.com/2012/03/06/chinas-top-party-school/	http://foreignpolicy.com/2012/03/06/chinas-top-party-school/	NOUN
taxlaw-2867	526	1	[	[	X
taxlaw-2867	526	2	https://perma.cc/88na-saau	https://perma.cc/88na-saau	X
taxlaw-2867	526	3	]	]	X
taxlaw-2867	526	4	(	(	PUNCT
taxlaw-2867	526	5	describing	describe	VERB
taxlaw-2867	526	6	the	the	DET
taxlaw-2867	526	7	curriculum	curriculum	NOUN
taxlaw-2867	526	8	of	of	ADP
taxlaw-2867	526	9	the	the	DET
taxlaw-2867	526	10	central	central	ADJ
taxlaw-2867	526	11	party	party	NOUN
taxlaw-2867	526	12	school	school	NOUN
taxlaw-2867	526	13	)	)	PUNCT
taxlaw-2867	526	14	.	.	PUNCT
taxlaw-2867	527	1	194	194	NUM
taxlaw-2867	527	2	lin	lin	PROPN
taxlaw-2867	527	3	,	,	PUNCT
taxlaw-2867	527	4	supra	supra	PROPN
taxlaw-2867	527	5	note	note	PROPN
taxlaw-2867	527	6	189	189	NUM
taxlaw-2867	527	7	,	,	PUNCT
taxlaw-2867	527	8	at	at	ADP
taxlaw-2867	527	9	125	125	NUM
taxlaw-2867	527	10	195	195	NUM
taxlaw-2867	527	11	see	see	NOUN
taxlaw-2867	527	12	wu	wu	PROPN
taxlaw-2867	527	13	,	,	PUNCT
taxlaw-2867	527	14	supra	supra	PROPN
taxlaw-2867	527	15	note	note	PROPN
taxlaw-2867	527	16	144	144	NUM
taxlaw-2867	527	17	,	,	PUNCT
taxlaw-2867	527	18	at	at	ADP
taxlaw-2867	527	19	281	281	NUM
taxlaw-2867	527	20	.	.	PUNCT
taxlaw-2867	528	1	196	196	NUM
taxlaw-2867	528	2	see	see	VERB
taxlaw-2867	528	3	i	i	PROPN
taxlaw-2867	528	4	d.	d.	PROPN
taxlaw-2867	528	5	;	;	PUNCT
taxlaw-2867	528	6	milhaupt	milhaupt	PROPN
taxlaw-2867	528	7	,	,	PUNCT
taxlaw-2867	528	8	supra	supra	PROPN
taxlaw-2867	528	9	note	note	NOUN
taxlaw-2867	528	10	188	188	NUM
taxlaw-2867	528	11	,	,	PUNCT
taxlaw-2867	528	12	at	at	ADP
taxlaw-2867	528	13	6	6	NUM
taxlaw-2867	528	14	;	;	PUNCT
taxlaw-2867	528	15	see	see	VERB
taxlaw-2867	528	16	also	also	ADV
taxlaw-2867	528	17	taylor	taylor	PROPN
taxlaw-2867	528	18	,	,	PUNCT
taxlaw-2867	528	19	supra	supra	PROPN
taxlaw-2867	528	20	note	note	PROPN
taxlaw-2867	528	21	176	176	NUM
taxlaw-2867	528	22	,	,	PUNCT
taxlaw-2867	528	23	at	at	ADP
taxlaw-2867	528	24	76	76	NUM
taxlaw-2867	528	25	-	-	SYM
taxlaw-2867	528	26	77	77	NUM
taxlaw-2867	528	27	,	,	PUNCT
taxlaw-2867	528	28	88	88	NUM
taxlaw-2867	528	29	-	-	SYM
taxlaw-2867	528	30	89	89	NUM
taxlaw-2867	528	31	(	(	PUNCT
taxlaw-2867	528	32	discussing	discuss	VERB
taxlaw-2867	528	33	the	the	DET
taxlaw-2867	528	34	history	history	NOUN
taxlaw-2867	528	35	party	party	NOUN
taxlaw-2867	528	36	personnel	personnel	NOUN
taxlaw-2867	528	37	appointments	appointment	NOUN
taxlaw-2867	528	38	in	in	ADP
taxlaw-2867	528	39	china	china	PROPN
taxlaw-2867	528	40	’s	’s	PART
taxlaw-2867	528	41	national	national	ADJ
taxlaw-2867	528	42	oil	oil	NOUN
taxlaw-2867	528	43	companies	company	NOUN
taxlaw-2867	528	44	)	)	PUNCT
taxlaw-2867	528	45	.	.	PUNCT
taxlaw-2867	529	1	197	197	NUM
taxlaw-2867	529	2	li	li	PROPN
taxlaw-2867	529	3	,	,	PUNCT
taxlaw-2867	529	4	supra	supra	PROPN
taxlaw-2867	529	5	note	note	PROPN
taxlaw-2867	529	6	144	144	NUM
taxlaw-2867	529	7	,	,	PUNCT
taxlaw-2867	529	8	at	at	ADP
taxlaw-2867	529	9	120	120	NUM
taxlaw-2867	529	10	-	-	SYM
taxlaw-2867	529	11	123	123	NUM
taxlaw-2867	529	12	.	.	PUNCT
taxlaw-2867	529	13	198	198	NUM
taxlaw-2867	529	14	lin	lin	PROPN
taxlaw-2867	529	15	&	&	CCONJ
taxlaw-2867	529	16	milhaupt	milhaupt	PROPN
taxlaw-2867	529	17	,	,	PUNCT
taxlaw-2867	529	18	supra	supra	PROPN
taxlaw-2867	529	19	note	note	NOUN
taxlaw-2867	529	20	20	20	NUM
taxlaw-2867	529	21	,	,	PUNCT
taxlaw-2867	529	22	at	at	ADP
taxlaw-2867	529	23	741	741	NUM
taxlaw-2867	529	24	.	.	PUNCT
taxlaw-2867	530	1	199	199	NUM
taxlaw-2867	530	2	see	see	NOUN
taxlaw-2867	530	3	cheng	cheng	PROPN
taxlaw-2867	530	4	li	li	PROPN
taxlaw-2867	530	5	,	,	PUNCT
taxlaw-2867	530	6	china	china	PROPN
taxlaw-2867	530	7	’s	’s	PART
taxlaw-2867	530	8	midterm	midterm	PROPN
taxlaw-2867	530	9	jockeying	jockeying	NOUN
taxlaw-2867	530	10	:	:	PUNCT
taxlaw-2867	530	11	gearing	gear	VERB
taxlaw-2867	530	12	up	up	ADP
taxlaw-2867	530	13	for	for	ADP
taxlaw-2867	530	14	2012	2012	NUM
taxlaw-2867	530	15	(	(	PUNCT
taxlaw-2867	530	16	part	part	NOUN
taxlaw-2867	530	17	4	4	NUM
taxlaw-2867	530	18	:	:	PUNCT
taxlaw-2867	530	19	top	top	ADJ
taxlaw-2867	530	20	leaders	leader	NOUN
taxlaw-2867	530	21	of	of	ADP
taxlaw-2867	530	22	major	major	ADJ
taxlaw-2867	530	23	state	state	NOUN
taxlaw-2867	530	24	-	-	PUNCT
taxlaw-2867	530	25	owned	own	VERB
taxlaw-2867	530	26	enterprises	enterprise	NOUN
taxlaw-2867	530	27	)	)	PUNCT
taxlaw-2867	530	28	,	,	PUNCT
taxlaw-2867	530	29	34	34	NUM
taxlaw-2867	530	30	china	china	PROPN
taxlaw-2867	530	31	leadership	leadership	PROPN
taxlaw-2867	530	32	monitor	monitor	VERB
taxlaw-2867	530	33	1	1	NUM
taxlaw-2867	530	34	(	(	PUNCT
taxlaw-2867	530	35	2011	2011	NUM
taxlaw-2867	530	36	)	)	PUNCT
taxlaw-2867	530	37	;	;	PUNCT
taxlaw-2867	530	38	lingling	lingling	PROPN
taxlaw-2867	530	39	wei	wei	PROPN
taxlaw-2867	530	40	&	&	CCONJ
taxlaw-2867	530	41	bob	bob	PROPN
taxlaw-2867	530	42	davis	davis	PROPN
taxlaw-2867	530	43	,	,	PUNCT
taxlaw-2867	530	44	for	for	ADP
taxlaw-2867	530	45	a	a	DET
taxlaw-2867	530	46	top	top	ADJ
taxlaw-2867	530	47	chinese	chinese	ADJ
taxlaw-2867	530	48	banker	banker	NOUN
taxlaw-2867	530	49	,	,	PUNCT
taxlaw-2867	530	50	profits	profit	NOUN
taxlaw-2867	530	51	hinder	hinder	VERB
taxlaw-2867	530	52	political	political	ADJ
taxlaw-2867	530	53	rise	rise	NOUN
taxlaw-2867	530	54	,	,	PUNCT
taxlaw-2867	530	55	wall	wall	PROPN
taxlaw-2867	530	56	st	st	PROPN
taxlaw-2867	530	57	.	.	PROPN
taxlaw-2867	530	58	j.	j.	PROPN
taxlaw-2867	530	59	,	,	PUNCT
taxlaw-2867	530	60	feb	feb	PROPN
taxlaw-2867	530	61	.	.	PROPN
taxlaw-2867	530	62	18	18	NUM
taxlaw-2867	530	63	,	,	PUNCT
taxlaw-2867	530	64	2013	2013	NUM
taxlaw-2867	530	65	,	,	PUNCT
taxlaw-2867	530	66	https://www.wsj.com/articles/sb10001424127887324196204578297961462046562	https://www.wsj.com/articles/sb10001424127887324196204578297961462046562	PROPN
taxlaw-2867	531	1	[	[	X
taxlaw-2867	531	2	https://perma.cc/k9ybhh6c	https://perma.cc/k9ybhh6c	PROPN
taxlaw-2867	531	3	]	]	X
taxlaw-2867	531	4	.	.	PUNCT
taxlaw-2867	532	1	200	200	NUM
taxlaw-2867	532	2	see	see	NOUN
taxlaw-2867	532	3	wu	wu	PROPN
taxlaw-2867	532	4	,	,	PUNCT
taxlaw-2867	532	5	supra	supra	PROPN
taxlaw-2867	532	6	note	note	PROPN
taxlaw-2867	532	7	144	144	NUM
taxlaw-2867	532	8	,	,	PUNCT
taxlaw-2867	532	9	at	at	ADP
taxlaw-2867	532	10	281	281	NUM
taxlaw-2867	532	11	;	;	PUNCT
taxlaw-2867	532	12	gregor	gregor	PROPN
taxlaw-2867	532	13	stuart	stuart	PROPN
taxlaw-2867	532	14	hunter	hunter	PROPN
taxlaw-2867	532	15	&	&	CCONJ
taxlaw-2867	532	16	steven	steven	PROPN
taxlaw-2867	532	17	russolillo	russolillo	PROPN
taxlaw-2867	532	18	,	,	PUNCT
taxlaw-2867	532	19	now	now	ADV
taxlaw-2867	532	20	advising	advise	VERB
taxlaw-2867	532	21	china	china	PROPN
taxlaw-2867	532	22	’s	’s	PART
taxlaw-2867	532	23	state	state	NOUN
taxlaw-2867	532	24	firms	firm	NOUN
taxlaw-2867	532	25	:	:	PUNCT
taxlaw-2867	532	26	the	the	DET
taxlaw-2867	532	27	communist	communist	PROPN
taxlaw-2867	532	28	party	party	PROPN
taxlaw-2867	532	29	,	,	PUNCT
taxlaw-2867	532	30	wall	wall	PROPN
taxlaw-2867	532	31	st	st	PROPN
taxlaw-2867	532	32	.	.	PROPN
taxlaw-2867	532	33	j.	j.	PROPN
taxlaw-2867	532	34	,	,	PUNCT
taxlaw-2867	532	35	aug	aug	PROPN
taxlaw-2867	532	36	.	.	PROPN
taxlaw-2867	532	37	14	14	NUM
taxlaw-2867	532	38	,	,	PUNCT
taxlaw-2867	532	39	2017	2017	NUM
taxlaw-2867	532	40	,	,	PUNCT
taxlaw-2867	532	41	https://www.wsj.com/articles/now-advising-chinas-state-firmsthe-communist-party-1502703005	https://www.wsj.com/articles/now-advising-chinas-state-firmsthe-communist-party-1502703005	PUNCT
taxlaw-2867	533	1	[	[	X
taxlaw-2867	533	2	https://perma.cc/995d-7r9l	https://perma.cc/995d-7r9l	NOUN
taxlaw-2867	533	3	]	]	X
taxlaw-2867	533	4	;	;	PUNCT
taxlaw-2867	533	5	tom	tom	PROPN
taxlaw-2867	533	6	mitchell	mitchell	PROPN
taxlaw-2867	533	7	,	,	PUNCT
taxlaw-2867	533	8	china	china	PROPN
taxlaw-2867	533	9	’s	’s	PART
taxlaw-2867	533	10	communist	communist	PROPN
taxlaw-2867	533	11	party	party	PROPN
taxlaw-2867	533	12	seeks	seek	VERB
taxlaw-2867	533	13	company	company	NOUN
taxlaw-2867	533	14	control	control	NOUN
taxlaw-2867	533	15	before	before	ADP
taxlaw-2867	533	16	reform	reform	NOUN
taxlaw-2867	533	17	,	,	PUNCT
taxlaw-2867	533	18	fin	fin	NOUN
taxlaw-2867	533	19	.	.	PUNCT
taxlaw-2867	533	20	times	times	PROPN
taxlaw-2867	533	21	,	,	PUNCT
taxlaw-2867	533	22	aug	aug	PROPN
taxlaw-2867	533	23	.	.	PROPN
taxlaw-2867	533	24	14	14	NUM
taxlaw-2867	533	25	,	,	PUNCT
taxlaw-2867	533	26	2017	2017	NUM
taxlaw-2867	533	27	,	,	PUNCT
taxlaw-2867	534	1	https://www.ft.com/content/31407684-8101-11e7-a4ce15b2513cb3ff	https://www.ft.com/content/31407684-8101-11e7-a4ce15b2513cb3ff	PROPN
taxlaw-2867	534	2	.	.	PUNCT
taxlaw-2867	534	3	http://foreignpolicy.com/2012/03/06/chinas-top-party-school/	http://foreignpolicy.com/2012/03/06/chinas-top-party-school/	PROPN
taxlaw-2867	534	4	https://www.wsj.com/articles/sb10001424127887324196204578297961462046562	https://www.wsj.com/articles/sb10001424127887324196204578297961462046562	PROPN
taxlaw-2867	534	5	https://www.wsj.com/articles/now-advising-chinas-state-firms-the-communist-party-1502703005	https://www.wsj.com/articles/now-advising-chinas-state-firms-the-communist-party-1502703005	PROPN
taxlaw-2867	534	6	https://www.wsj.com/articles/now-advising-chinas-state-firms-the-communist-party-1502703005	https://www.wsj.com/articles/now-advising-chinas-state-firms-the-communist-party-1502703005	PROPN
taxlaw-2867	534	7	https://www.ft.com/content/31407684-8101-11e7-a4ce-15b2513cb3ff	https://www.ft.com/content/31407684-8101-11e7-a4ce-15b2513cb3ff	PROPN
taxlaw-2867	534	8	https://www.ft.com/content/31407684-8101-11e7-a4ce-15b2513cb3ff	https://www.ft.com/content/31407684-8101-11e7-a4ce-15b2513cb3ff	PROPN
taxlaw-2867	534	9	2018	2018	NUM
taxlaw-2867	534	10	]	]	PUNCT
taxlaw-2867	534	11	103	103	NUM
taxlaw-2867	534	12	chinese	chinese	ADJ
taxlaw-2867	534	13	state	state	NOUN
taxlaw-2867	534	14	capitalism	capitalism	NOUN
taxlaw-2867	534	15	and	and	CCONJ
taxlaw-2867	534	16	the	the	DET
taxlaw-2867	534	17	international	international	ADJ
taxlaw-2867	534	18	tax	tax	NOUN
taxlaw-2867	534	19	regime	regime	NOUN
taxlaw-2867	534	20	company	company	NOUN
taxlaw-2867	534	21	’s	’s	PART
taxlaw-2867	534	22	party	party	PROPN
taxlaw-2867	534	23	committee	committee	PROPN
taxlaw-2867	534	24	before	before	SCONJ
taxlaw-2867	534	25	managers	manager	NOUN
taxlaw-2867	534	26	are	be	AUX
taxlaw-2867	534	27	allowed	allow	VERB
taxlaw-2867	534	28	to	to	PART
taxlaw-2867	534	29	take	take	VERB
taxlaw-2867	534	30	action.201	action.201	ADJ
taxlaw-2867	534	31	these	these	DET
taxlaw-2867	534	32	committees	committee	NOUN
taxlaw-2867	534	33	thus	thus	ADV
taxlaw-2867	534	34	represent	represent	VERB
taxlaw-2867	534	35	another	another	DET
taxlaw-2867	534	36	mechanism	mechanism	NOUN
taxlaw-2867	534	37	for	for	ADP
taxlaw-2867	534	38	“	"	PUNCT
taxlaw-2867	534	39	supervising	supervise	VERB
taxlaw-2867	534	40	the	the	DET
taxlaw-2867	534	41	implementation	implementation	NOUN
taxlaw-2867	534	42	of	of	ADP
taxlaw-2867	534	43	[	[	X
taxlaw-2867	534	44	communist	communist	ADJ
taxlaw-2867	534	45	party	party	NOUN
taxlaw-2867	534	46	]	]	PUNCT
taxlaw-2867	534	47	and	and	CCONJ
taxlaw-2867	534	48	national	national	ADJ
taxlaw-2867	534	49	policies	policy	NOUN
taxlaw-2867	534	50	within	within	ADP
taxlaw-2867	534	51	the	the	DET
taxlaw-2867	534	52	company	company	NOUN
taxlaw-2867	534	53	.	.	PUNCT
taxlaw-2867	535	1	”202	”202	NOUN
taxlaw-2867	536	1	thanks	thank	NOUN
taxlaw-2867	536	2	to	to	ADP
taxlaw-2867	536	3	party	party	NOUN
taxlaw-2867	536	4	’s	’s	PART
taxlaw-2867	536	5	oversight	oversight	NOUN
taxlaw-2867	536	6	mechanisms	mechanism	NOUN
taxlaw-2867	536	7	and	and	CCONJ
taxlaw-2867	536	8	its	its	PRON
taxlaw-2867	536	9	influence	influence	NOUN
taxlaw-2867	536	10	over	over	ADP
taxlaw-2867	536	11	appointees	appointee	NOUN
taxlaw-2867	536	12	’	’	PART
taxlaw-2867	536	13	career	career	NOUN
taxlaw-2867	536	14	trajectories	trajectory	NOUN
taxlaw-2867	536	15	,	,	PUNCT
taxlaw-2867	536	16	soe	soe	PROPN
taxlaw-2867	536	17	executives	executive	NOUN
taxlaw-2867	536	18	generally	generally	ADV
taxlaw-2867	536	19	have	have	VERB
taxlaw-2867	536	20	strong	strong	ADJ
taxlaw-2867	536	21	incentives	incentive	NOUN
taxlaw-2867	536	22	to	to	PART
taxlaw-2867	536	23	obey	obey	VERB
taxlaw-2867	536	24	party	party	NOUN
taxlaw-2867	536	25	directives	directive	NOUN
taxlaw-2867	536	26	.	.	PUNCT
taxlaw-2867	537	1	both	both	PRON
taxlaw-2867	537	2	anecdotal	anecdotal	ADJ
taxlaw-2867	537	3	and	and	CCONJ
taxlaw-2867	537	4	quantitative	quantitative	ADJ
taxlaw-2867	537	5	evidence	evidence	NOUN
taxlaw-2867	537	6	suggest	suggest	VERB
taxlaw-2867	537	7	political	political	ADJ
taxlaw-2867	537	8	allegiance	allegiance	NOUN
taxlaw-2867	537	9	,	,	PUNCT
taxlaw-2867	537	10	rather	rather	ADV
taxlaw-2867	537	11	than	than	ADP
taxlaw-2867	537	12	profits	profit	NOUN
taxlaw-2867	537	13	or	or	CCONJ
taxlaw-2867	537	14	economic	economic	ADJ
taxlaw-2867	537	15	efficiency	efficiency	NOUN
taxlaw-2867	537	16	,	,	PUNCT
taxlaw-2867	537	17	appears	appear	VERB
taxlaw-2867	537	18	to	to	PART
taxlaw-2867	537	19	be	be	AUX
taxlaw-2867	537	20	the	the	DET
taxlaw-2867	537	21	paramount	paramount	ADJ
taxlaw-2867	537	22	quality	quality	NOUN
taxlaw-2867	537	23	in	in	ADP
taxlaw-2867	537	24	evaluating	evaluate	VERB
taxlaw-2867	537	25	managers	manager	NOUN
taxlaw-2867	537	26	of	of	ADP
taxlaw-2867	537	27	china	china	PROPN
taxlaw-2867	537	28	’s	’s	PART
taxlaw-2867	537	29	soes.203	soes.203	NOUN
taxlaw-2867	537	30	in	in	ADP
taxlaw-2867	537	31	the	the	DET
taxlaw-2867	537	32	words	word	NOUN
taxlaw-2867	537	33	of	of	ADP
taxlaw-2867	537	34	one	one	NUM
taxlaw-2867	537	35	scholar	scholar	NOUN
taxlaw-2867	537	36	,	,	PUNCT
taxlaw-2867	537	37	when	when	SCONJ
taxlaw-2867	537	38	conflicts	conflict	NOUN
taxlaw-2867	537	39	arise	arise	VERB
taxlaw-2867	537	40	between	between	ADP
taxlaw-2867	537	41	economic	economic	ADJ
taxlaw-2867	537	42	and	and	CCONJ
taxlaw-2867	537	43	political	political	ADJ
taxlaw-2867	537	44	objectives	objective	NOUN
taxlaw-2867	537	45	,	,	PUNCT
taxlaw-2867	537	46	soes	soe	NOUN
taxlaw-2867	537	47	“	"	PUNCT
taxlaw-2867	537	48	often	often	ADV
taxlaw-2867	537	49	have	have	VERB
taxlaw-2867	537	50	to	to	PART
taxlaw-2867	537	51	give	give	VERB
taxlaw-2867	537	52	priority	priority	NOUN
taxlaw-2867	537	53	to	to	ADP
taxlaw-2867	537	54	the	the	DET
taxlaw-2867	537	55	political	political	ADJ
taxlaw-2867	537	56	objective[s].”204	objective[s].”204	NOUN
taxlaw-2867	537	57	or	or	CCONJ
taxlaw-2867	537	58	as	as	SCONJ
taxlaw-2867	537	59	another	another	PRON
taxlaw-2867	537	60	has	have	AUX
taxlaw-2867	537	61	put	put	VERB
taxlaw-2867	537	62	it	it	PRON
taxlaw-2867	537	63	,	,	PUNCT
taxlaw-2867	537	64	“	"	PUNCT
taxlaw-2867	537	65	the	the	DET
taxlaw-2867	537	66	goals	goal	NOUN
taxlaw-2867	537	67	of	of	ADP
taxlaw-2867	537	68	the	the	DET
taxlaw-2867	537	69	state	state	NOUN
taxlaw-2867	537	70	are	be	AUX
taxlaw-2867	537	71	dominant	dominant	ADJ
taxlaw-2867	537	72	in	in	ADP
taxlaw-2867	537	73	soe	soe	PROPN
taxlaw-2867	537	74	executives	executive	NOUN
taxlaw-2867	537	75	’	’	PART
taxlaw-2867	537	76	decision	decision	NOUN
taxlaw-2867	537	77	-	-	PUNCT
taxlaw-2867	537	78	making	make	VERB
taxlaw-2867	537	79	processes	process	NOUN
taxlaw-2867	537	80	.	.	PUNCT
taxlaw-2867	537	81	”205	”205	X
taxlaw-2867	538	1	soe	soe	PROPN
taxlaw-2867	538	2	managers	manager	NOUN
taxlaw-2867	538	3	are	be	AUX
taxlaw-2867	538	4	willing	willing	ADJ
taxlaw-2867	538	5	to	to	PART
taxlaw-2867	538	6	sacrifice	sacrifice	VERB
taxlaw-2867	538	7	economic	economic	ADJ
taxlaw-2867	538	8	performance	performance	NOUN
taxlaw-2867	538	9	in	in	ADP
taxlaw-2867	538	10	the	the	DET
taxlaw-2867	538	11	name	name	NOUN
taxlaw-2867	538	12	of	of	ADP
taxlaw-2867	538	13	achieving	achieve	VERB
taxlaw-2867	538	14	other	other	ADJ
taxlaw-2867	538	15	goals	goal	NOUN
taxlaw-2867	538	16	set	set	VERB
taxlaw-2867	538	17	by	by	ADP
taxlaw-2867	538	18	the	the	DET
taxlaw-2867	538	19	party.206	party.206	NOUN
taxlaw-2867	538	20	it	it	PRON
taxlaw-2867	538	21	is	be	AUX
taxlaw-2867	538	22	this	this	DET
taxlaw-2867	538	23	partial	partial	ADJ
taxlaw-2867	538	24	subordination	subordination	NOUN
taxlaw-2867	538	25	of	of	ADP
taxlaw-2867	538	26	profits	profit	NOUN
taxlaw-2867	538	27	to	to	ADP
taxlaw-2867	538	28	political	political	ADJ
taxlaw-2867	538	29	concerns	concern	NOUN
taxlaw-2867	538	30	that	that	PRON
taxlaw-2867	538	31	raises	raise	VERB
taxlaw-2867	538	32	a	a	DET
taxlaw-2867	538	33	distinctive	distinctive	ADJ
taxlaw-2867	538	34	set	set	NOUN
taxlaw-2867	538	35	of	of	ADP
taxlaw-2867	538	36	issues	issue	NOUN
taxlaw-2867	538	37	with	with	ADP
taxlaw-2867	538	38	regard	regard	NOUN
taxlaw-2867	538	39	to	to	ADP
taxlaw-2867	538	40	china	china	PROPN
taxlaw-2867	538	41	’s	’s	PART
taxlaw-2867	538	42	international	international	ADJ
taxlaw-2867	538	43	tax	tax	NOUN
taxlaw-2867	538	44	policy.207	policy.207	NOUN
taxlaw-2867	538	45	b.	b.	PROPN
taxlaw-2867	538	46	soes	soe	NOUN
taxlaw-2867	538	47	in	in	ADP
taxlaw-2867	538	48	china	china	PROPN
taxlaw-2867	538	49	’s	’s	PART
taxlaw-2867	538	50	“	"	PUNCT
taxlaw-2867	538	51	going	go	VERB
taxlaw-2867	538	52	out	out	ADP
taxlaw-2867	538	53	”	"	PUNCT
taxlaw-2867	538	54	and	and	CCONJ
taxlaw-2867	538	55	“	"	PUNCT
taxlaw-2867	538	56	belt	belt	NOUN
taxlaw-2867	538	57	and	and	CCONJ
taxlaw-2867	538	58	road	road	NOUN
taxlaw-2867	538	59	”	"	PUNCT
taxlaw-2867	538	60	initiatives	initiative	NOUN
taxlaw-2867	538	61	another	another	DET
taxlaw-2867	538	62	defining	define	VERB
taxlaw-2867	538	63	feature	feature	NOUN
taxlaw-2867	538	64	of	of	ADP
taxlaw-2867	538	65	chinese	chinese	ADJ
taxlaw-2867	538	66	state	state	NOUN
taxlaw-2867	538	67	capitalism	capitalism	NOUN
taxlaw-2867	538	68	is	be	AUX
taxlaw-2867	538	69	the	the	DET
taxlaw-2867	538	70	role	role	NOUN
taxlaw-2867	538	71	of	of	ADP
taxlaw-2867	538	72	government	government	NOUN
taxlaw-2867	538	73	industrial	industrial	ADJ
taxlaw-2867	538	74	policy	policy	NOUN
taxlaw-2867	538	75	in	in	ADP
taxlaw-2867	538	76	shaping	shape	VERB
taxlaw-2867	538	77	the	the	DET
taxlaw-2867	538	78	chinese	chinese	ADJ
taxlaw-2867	538	79	economy	economy	NOUN
taxlaw-2867	538	80	.	.	PUNCT
taxlaw-2867	539	1	while	while	SCONJ
taxlaw-2867	539	2	china	china	PROPN
taxlaw-2867	539	3	’s	’s	PART
taxlaw-2867	539	4	five	five	NUM
taxlaw-2867	539	5	-	-	PUNCT
taxlaw-2867	539	6	year	year	NOUN
taxlaw-2867	539	7	plans	plan	NOUN
taxlaw-2867	539	8	no	no	ADV
taxlaw-2867	539	9	longer	long	ADV
taxlaw-2867	539	10	include	include	VERB
taxlaw-2867	539	11	strict	strict	ADJ
taxlaw-2867	539	12	production	production	NOUN
taxlaw-2867	539	13	quotas	quota	NOUN
taxlaw-2867	539	14	for	for	ADP
taxlaw-2867	539	15	all	all	DET
taxlaw-2867	539	16	commodities	commodity	NOUN
taxlaw-2867	539	17	,	,	PUNCT
taxlaw-2867	539	18	as	as	SCONJ
taxlaw-2867	539	19	they	they	PRON
taxlaw-2867	539	20	once	once	ADV
taxlaw-2867	539	21	did	do	VERB
taxlaw-2867	539	22	under	under	ADP
taxlaw-2867	539	23	the	the	DET
taxlaw-2867	539	24	command	command	NOUN
taxlaw-2867	539	25	economy	economy	NOUN
taxlaw-2867	539	26	of	of	ADP
taxlaw-2867	539	27	mao	mao	PROPN
taxlaw-2867	539	28	zedong	zedong	PROPN
taxlaw-2867	539	29	,	,	PUNCT
taxlaw-2867	539	30	they	they	PRON
taxlaw-2867	539	31	continue	continue	VERB
taxlaw-2867	539	32	to	to	PART
taxlaw-2867	539	33	lay	lay	VERB
taxlaw-2867	539	34	out	out	ADP
taxlaw-2867	539	35	the	the	DET
taxlaw-2867	539	36	government	government	NOUN
taxlaw-2867	539	37	’s	’s	PART
taxlaw-2867	539	38	policy	policy	NOUN
taxlaw-2867	539	39	priorities	priority	NOUN
taxlaw-2867	539	40	and	and	CCONJ
taxlaw-2867	539	41	its	its	PRON
taxlaw-2867	539	42	overarching	overarching	ADJ
taxlaw-2867	539	43	economic	economic	ADJ
taxlaw-2867	539	44	goals.208	goals.208	NOUN
taxlaw-2867	539	45	the	the	DET
taxlaw-2867	539	46	chinese	chinese	ADJ
taxlaw-2867	539	47	government	government	NOUN
taxlaw-2867	539	48	allows	allow	VERB
taxlaw-2867	539	49	the	the	DET
taxlaw-2867	539	50	market	market	NOUN
taxlaw-2867	539	51	to	to	PART
taxlaw-2867	539	52	play	play	VERB
taxlaw-2867	539	53	an	an	DET
taxlaw-2867	539	54	important	important	ADJ
taxlaw-2867	539	55	role	role	NOUN
taxlaw-2867	539	56	in	in	ADP
taxlaw-2867	539	57	the	the	DET
taxlaw-2867	539	58	economy	economy	NOUN
taxlaw-2867	539	59	but	but	CCONJ
taxlaw-2867	539	60	201	201	NUM
taxlaw-2867	539	61	see	see	VERB
taxlaw-2867	539	62	zhang	zhang	PROPN
taxlaw-2867	539	63	hongpei	hongpei	PROPN
taxlaw-2867	539	64	,	,	PUNCT
taxlaw-2867	539	65	organic	organic	ADJ
taxlaw-2867	539	66	governance	governance	NOUN
taxlaw-2867	539	67	,	,	PUNCT
taxlaw-2867	539	68	global	global	PROPN
taxlaw-2867	539	69	times	time	NOUN
taxlaw-2867	539	70	,	,	PUNCT
taxlaw-2867	539	71	sept	sept	PROPN
taxlaw-2867	539	72	.	.	PROPN
taxlaw-2867	539	73	5	5	NUM
taxlaw-2867	539	74	,	,	PUNCT
taxlaw-2867	539	75	2017	2017	NUM
taxlaw-2867	539	76	,	,	PUNCT
taxlaw-2867	539	77	http://www.globaltimes.cn/content/1064895.shtml	http://www.globaltimes.cn/content/1064895.shtml	PROPN
taxlaw-2867	539	78	[	[	X
taxlaw-2867	539	79	https://perma.cc/y3k9-32z9	https://perma.cc/y3k9-32z9	X
taxlaw-2867	539	80	]	]	X
taxlaw-2867	539	81	.	.	PUNCT
taxlaw-2867	540	1	202	202	NUM
taxlaw-2867	540	2	i	i	PRON
taxlaw-2867	540	3	d.	d.	PROPN
taxlaw-2867	540	4	203	203	NUM
taxlaw-2867	540	5	see	see	VERB
taxlaw-2867	540	6	duanjie	duanjie	PROPN
taxlaw-2867	540	7	chen	chen	PROPN
taxlaw-2867	540	8	,	,	PUNCT
taxlaw-2867	540	9	china	china	PROPN
taxlaw-2867	540	10	’s	’s	PART
taxlaw-2867	540	11	state	state	NOUN
taxlaw-2867	540	12	-	-	PUNCT
taxlaw-2867	540	13	owned	own	VERB
taxlaw-2867	540	14	enterprises	enterprise	NOUN
taxlaw-2867	540	15	:	:	PUNCT
taxlaw-2867	540	16	how	how	SCONJ
taxlaw-2867	540	17	much	much	ADJ
taxlaw-2867	540	18	do	do	AUX
taxlaw-2867	540	19	we	we	PRON
taxlaw-2867	540	20	know	know	VERB
taxlaw-2867	540	21	?	?	PUNCT
taxlaw-2867	541	1	from	from	ADP
taxlaw-2867	541	2	cnooc	cnooc	NOUN
taxlaw-2867	541	3	to	to	ADP
taxlaw-2867	541	4	its	its	PRON
taxlaw-2867	541	5	siblings	sibling	NOUN
taxlaw-2867	541	6	,	,	PUNCT
taxlaw-2867	541	7	6	6	NUM
taxlaw-2867	541	8	u.	u.	PROPN
taxlaw-2867	541	9	calgary	calgary	PROPN
taxlaw-2867	541	10	sch	sch	PROPN
taxlaw-2867	541	11	.	.	PUNCT
taxlaw-2867	542	1	pub	pub	NOUN
taxlaw-2867	542	2	.	.	PUNCT
taxlaw-2867	543	1	pol’y	pol’y	NOUN
taxlaw-2867	543	2	res	re	NOUN
taxlaw-2867	543	3	.	.	PUNCT
taxlaw-2867	544	1	papers	paper	NOUN
taxlaw-2867	544	2	1	1	NUM
taxlaw-2867	544	3	,	,	PUNCT
taxlaw-2867	544	4	19	19	NUM
taxlaw-2867	544	5	(	(	PUNCT
taxlaw-2867	544	6	june	june	PROPN
taxlaw-2867	544	7	2013	2013	NUM
taxlaw-2867	544	8	)	)	PUNCT
taxlaw-2867	544	9	(	(	PUNCT
taxlaw-2867	544	10	“	"	PUNCT
taxlaw-2867	544	11	such	such	ADJ
taxlaw-2867	544	12	party	party	NOUN
taxlaw-2867	544	13	control	control	NOUN
taxlaw-2867	544	14	of	of	ADP
taxlaw-2867	544	15	the	the	DET
taxlaw-2867	544	16	top	top	ADJ
taxlaw-2867	544	17	executives	executive	NOUN
taxlaw-2867	544	18	of	of	ADP
taxlaw-2867	544	19	central	central	ADJ
taxlaw-2867	544	20	soes	soe	NOUN
taxlaw-2867	544	21	has	have	AUX
taxlaw-2867	544	22	ensured	ensure	VERB
taxlaw-2867	544	23	that	that	SCONJ
taxlaw-2867	544	24	those	those	PRON
taxlaw-2867	544	25	who	who	PRON
taxlaw-2867	544	26	are	be	AUX
taxlaw-2867	544	27	ambitious	ambitious	ADJ
taxlaw-2867	544	28	in	in	ADP
taxlaw-2867	544	29	climbing	climb	VERB
taxlaw-2867	544	30	the	the	DET
taxlaw-2867	544	31	government	government	NOUN
taxlaw-2867	544	32	and	and	CCONJ
taxlaw-2867	544	33	party	party	NOUN
taxlaw-2867	544	34	ladders	ladder	NOUN
taxlaw-2867	544	35	must	must	AUX
taxlaw-2867	544	36	obey	obey	VERB
taxlaw-2867	544	37	party	party	NOUN
taxlaw-2867	544	38	orders	order	NOUN
taxlaw-2867	544	39	more	more	ADJ
taxlaw-2867	544	40	than	than	ADP
taxlaw-2867	544	41	ensuring	ensure	VERB
taxlaw-2867	544	42	the	the	DET
taxlaw-2867	544	43	economic	economic	ADJ
taxlaw-2867	544	44	efficiency	efficiency	NOUN
taxlaw-2867	544	45	of	of	ADP
taxlaw-2867	544	46	the	the	DET
taxlaw-2867	544	47	soes	soe	NOUN
taxlaw-2867	544	48	under	under	ADP
taxlaw-2867	544	49	their	their	PRON
taxlaw-2867	544	50	watch	watch	NOUN
taxlaw-2867	544	51	.	.	PUNCT
taxlaw-2867	544	52	”	"	PUNCT
taxlaw-2867	544	53	)	)	PUNCT
taxlaw-2867	544	54	;	;	PUNCT
taxlaw-2867	544	55	feng	feng	PROPN
taxlaw-2867	544	56	liu	liu	PROPN
taxlaw-2867	544	57	&	&	CCONJ
taxlaw-2867	544	58	linlin	linlin	PROPN
taxlaw-2867	544	59	zhang	zhang	PROPN
taxlaw-2867	544	60	,	,	PUNCT
taxlaw-2867	544	61	executive	executive	ADJ
taxlaw-2867	544	62	turnover	turnover	NOUN
taxlaw-2867	544	63	in	in	ADP
taxlaw-2867	544	64	china	china	PROPN
taxlaw-2867	544	65	’s	’s	PART
taxlaw-2867	544	66	state	state	NOUN
taxlaw-2867	544	67	-	-	PUNCT
taxlaw-2867	544	68	owned	own	VERB
taxlaw-2867	544	69	enterprises	enterprise	NOUN
taxlaw-2867	544	70	:	:	PUNCT
taxlaw-2867	544	71	government	government	NOUN
taxlaw-2867	544	72	-	-	PUNCT
taxlaw-2867	544	73	oriented	orient	VERB
taxlaw-2867	544	74	or	or	CCONJ
taxlaw-2867	544	75	market	market	NOUN
taxlaw-2867	544	76	-	-	PUNCT
taxlaw-2867	544	77	oriented	orient	VERB
taxlaw-2867	544	78	?	?	PUNCT
taxlaw-2867	544	79	,	,	PUNCT
taxlaw-2867	544	80	china	china	PROPN
taxlaw-2867	544	81	j.	j.	PROPN
taxlaw-2867	544	82	acct	acct	PROPN
taxlaw-2867	544	83	.	.	PUNCT
taxlaw-2867	545	1	res	re	NOUN
taxlaw-2867	545	2	.	.	PUNCT
taxlaw-2867	546	1	(	(	PUNCT
taxlaw-2867	546	2	2017	2017	NUM
taxlaw-2867	546	3	)	)	PUNCT
taxlaw-2867	546	4	,	,	PUNCT
taxlaw-2867	547	1	http://dx.doi.org/10.1016/j.cjar.2016.12.003	http://dx.doi.org/10.1016/j.cjar.2016.12.003	PROPN
taxlaw-2867	547	2	[	[	X
taxlaw-2867	547	3	https://perma.cc/ful4-wyp5	https://perma.cc/ful4-wyp5	X
taxlaw-2867	547	4	]	]	X
taxlaw-2867	547	5	(	(	PUNCT
taxlaw-2867	547	6	concluding	conclude	VERB
taxlaw-2867	547	7	that	that	SCONJ
taxlaw-2867	547	8	executive	executive	ADJ
taxlaw-2867	547	9	evaluations	evaluation	NOUN
taxlaw-2867	547	10	in	in	ADP
taxlaw-2867	547	11	central	central	ADJ
taxlaw-2867	547	12	soes	soe	NOUN
taxlaw-2867	547	13	tend	tend	VERB
taxlaw-2867	547	14	to	to	PART
taxlaw-2867	547	15	be	be	AUX
taxlaw-2867	547	16	government	government	NOUN
taxlaw-2867	547	17	-	-	PUNCT
taxlaw-2867	547	18	oriented	orient	VERB
taxlaw-2867	547	19	and	and	CCONJ
taxlaw-2867	547	20	focused	focus	VERB
taxlaw-2867	547	21	on	on	ADP
taxlaw-2867	547	22	political	political	ADJ
taxlaw-2867	547	23	performance	performance	NOUN
taxlaw-2867	547	24	in	in	ADP
taxlaw-2867	547	25	comparison	comparison	NOUN
taxlaw-2867	547	26	to	to	ADP
taxlaw-2867	547	27	evaluations	evaluation	NOUN
taxlaw-2867	547	28	in	in	ADP
taxlaw-2867	547	29	local	local	ADJ
taxlaw-2867	547	30	soes	soe	NOUN
taxlaw-2867	547	31	which	which	PRON
taxlaw-2867	547	32	tend	tend	VERB
taxlaw-2867	547	33	to	to	PART
taxlaw-2867	547	34	be	be	AUX
taxlaw-2867	547	35	market	market	NOUN
taxlaw-2867	547	36	-	-	PUNCT
taxlaw-2867	547	37	oriented	orient	VERB
taxlaw-2867	547	38	)	)	PUNCT
taxlaw-2867	547	39	;	;	PUNCT
taxlaw-2867	547	40	shirley	shirley	PROPN
taxlaw-2867	547	41	yam	yam	PROPN
taxlaw-2867	547	42	,	,	PUNCT
taxlaw-2867	547	43	invisible	invisible	ADJ
taxlaw-2867	547	44	hand	hand	NOUN
taxlaw-2867	547	45	of	of	ADP
taxlaw-2867	547	46	the	the	DET
taxlaw-2867	547	47	market	market	NOUN
taxlaw-2867	547	48	gives	give	VERB
taxlaw-2867	547	49	way	way	NOUN
taxlaw-2867	547	50	to	to	ADP
taxlaw-2867	547	51	the	the	DET
taxlaw-2867	547	52	visible	visible	ADJ
taxlaw-2867	547	53	hand	hand	NOUN
taxlaw-2867	547	54	of	of	ADP
taxlaw-2867	547	55	the	the	DET
taxlaw-2867	547	56	party	party	NOUN
taxlaw-2867	547	57	at	at	ADP
taxlaw-2867	547	58	china	china	PROPN
taxlaw-2867	547	59	’s	’s	PART
taxlaw-2867	547	60	state	state	NOUN
taxlaw-2867	547	61	-	-	PUNCT
taxlaw-2867	547	62	owned	own	VERB
taxlaw-2867	547	63	firms	firm	NOUN
taxlaw-2867	547	64	,	,	PUNCT
taxlaw-2867	547	65	s.	s.	PROPN
taxlaw-2867	547	66	china	china	PROPN
taxlaw-2867	547	67	morning	morning	PROPN
taxlaw-2867	547	68	post	post	PROPN
taxlaw-2867	547	69	,	,	PUNCT
taxlaw-2867	547	70	july	july	PROPN
taxlaw-2867	547	71	15	15	NUM
taxlaw-2867	547	72	,	,	PUNCT
taxlaw-2867	547	73	2016	2016	NUM
taxlaw-2867	547	74	,	,	PUNCT
taxlaw-2867	547	75	http://www.scmp.com/business/companies/article/1990174/invisible-hand-market-gives-way-visible-hand-partychinas-state	http://www.scmp.com/business/companies/article/1990174/invisible-hand-market-gives-way-visible-hand-partychinas-state	NOUN
taxlaw-2867	548	1	[	[	X
taxlaw-2867	548	2	perma.cc/8hl2-mnkt	perma.cc/8hl2-mnkt	NOUN
taxlaw-2867	548	3	]	]	X
taxlaw-2867	548	4	(	(	PUNCT
taxlaw-2867	548	5	arguing	argue	VERB
taxlaw-2867	548	6	that	that	SCONJ
taxlaw-2867	548	7	in	in	ADP
taxlaw-2867	548	8	chinese	chinese	ADJ
taxlaw-2867	548	9	soes	soe	NOUN
taxlaw-2867	548	10	“	"	PUNCT
taxlaw-2867	548	11	politics	politic	NOUN
taxlaw-2867	548	12	takes	take	VERB
taxlaw-2867	548	13	precedence	precedence	NOUN
taxlaw-2867	548	14	over	over	ADP
taxlaw-2867	548	15	economics	economic	NOUN
taxlaw-2867	548	16	in	in	ADP
taxlaw-2867	548	17	corporate	corporate	ADJ
taxlaw-2867	548	18	affairs	affair	NOUN
taxlaw-2867	548	19	.	.	PUNCT
taxlaw-2867	548	20	”	"	PUNCT
taxlaw-2867	548	21	)	)	PUNCT
taxlaw-2867	548	22	204	204	NUM
taxlaw-2867	548	23	xie	xie	PROPN
taxlaw-2867	548	24	,	,	PUNCT
taxlaw-2867	548	25	supra	supra	PROPN
taxlaw-2867	548	26	note	note	PROPN
taxlaw-2867	548	27	26	26	NUM
taxlaw-2867	548	28	,	,	PUNCT
taxlaw-2867	548	29	at	at	ADP
taxlaw-2867	548	30	80	80	NUM
taxlaw-2867	548	31	;	;	PUNCT
taxlaw-2867	548	32	see	see	VERB
taxlaw-2867	548	33	also	also	ADV
taxlaw-2867	548	34	naughton	naughton	PROPN
taxlaw-2867	548	35	,	,	PUNCT
taxlaw-2867	548	36	supra	supra	PROPN
taxlaw-2867	548	37	note	note	NOUN
taxlaw-2867	548	38	144	144	NUM
taxlaw-2867	548	39	,	,	PUNCT
taxlaw-2867	548	40	at	at	ADP
taxlaw-2867	548	41	61	61	NUM
taxlaw-2867	548	42	(	(	PUNCT
taxlaw-2867	548	43	noting	note	VERB
taxlaw-2867	548	44	that	that	SCONJ
taxlaw-2867	548	45	“	"	PUNCT
taxlaw-2867	548	46	managers	manager	NOUN
taxlaw-2867	548	47	of	of	ADP
taxlaw-2867	548	48	state	state	NOUN
taxlaw-2867	548	49	firms	firm	NOUN
taxlaw-2867	548	50	have	have	VERB
taxlaw-2867	548	51	very	very	ADV
taxlaw-2867	548	52	strong	strong	ADJ
taxlaw-2867	548	53	incentives	incentive	NOUN
taxlaw-2867	548	54	to	to	PART
taxlaw-2867	548	55	subordinate	subordinate	VERB
taxlaw-2867	548	56	the	the	DET
taxlaw-2867	548	57	interests	interest	NOUN
taxlaw-2867	548	58	of	of	ADP
taxlaw-2867	548	59	the	the	DET
taxlaw-2867	548	60	individual	individual	ADJ
taxlaw-2867	548	61	firm	firm	NOUN
taxlaw-2867	548	62	to	to	ADP
taxlaw-2867	548	63	national	national	ADJ
taxlaw-2867	548	64	interests	interest	NOUN
taxlaw-2867	548	65	”	"	PUNCT
taxlaw-2867	548	66	)	)	PUNCT
taxlaw-2867	548	67	.	.	PUNCT
taxlaw-2867	549	1	205	205	NUM
taxlaw-2867	549	2	ming	ming	NOUN
taxlaw-2867	549	3	du	du	PROPN
taxlaw-2867	549	4	,	,	PUNCT
taxlaw-2867	549	5	when	when	SCONJ
taxlaw-2867	549	6	china	china	PROPN
taxlaw-2867	549	7	’s	’s	PART
taxlaw-2867	549	8	national	national	PROPN
taxlaw-2867	549	9	champions	champion	NOUN
taxlaw-2867	549	10	go	go	VERB
taxlaw-2867	549	11	global	global	ADJ
taxlaw-2867	549	12	:	:	PUNCT
taxlaw-2867	549	13	nothing	nothing	PRON
taxlaw-2867	549	14	to	to	PART
taxlaw-2867	549	15	fear	fear	VERB
taxlaw-2867	549	16	but	but	CCONJ
taxlaw-2867	549	17	fear	fear	VERB
taxlaw-2867	549	18	itself	itself	PRON
taxlaw-2867	549	19	?	?	PUNCT
taxlaw-2867	549	20	,	,	PUNCT
taxlaw-2867	549	21	48	48	NUM
taxlaw-2867	549	22	j.	j.	PROPN
taxlaw-2867	549	23	world	world	PROPN
taxlaw-2867	549	24	trade	trade	PROPN
taxlaw-2867	549	25	1127	1127	NUM
taxlaw-2867	549	26	,	,	PUNCT
taxlaw-2867	549	27	1154	1154	NUM
taxlaw-2867	549	28	(	(	PUNCT
taxlaw-2867	549	29	2014	2014	NUM
taxlaw-2867	549	30	)	)	PUNCT
taxlaw-2867	549	31	.	.	PUNCT
taxlaw-2867	550	1	206	206	NUM
taxlaw-2867	550	2	see	see	VERB
taxlaw-2867	550	3	han	han	PROPN
taxlaw-2867	550	4	peng	peng	PROPN
taxlaw-2867	550	5	,	,	PUNCT
taxlaw-2867	550	6	why	why	SCONJ
taxlaw-2867	550	7	can	can	AUX
taxlaw-2867	550	8	“	"	PUNCT
taxlaw-2867	550	9	one	one	NUM
taxlaw-2867	550	10	belt	belt	NOUN
taxlaw-2867	550	11	,	,	PUNCT
taxlaw-2867	550	12	one	one	NUM
taxlaw-2867	550	13	road	road	NOUN
taxlaw-2867	550	14	"	"	PUNCT
taxlaw-2867	550	15	happen	happen	VERB
taxlaw-2867	550	16	so	so	ADV
taxlaw-2867	550	17	fast	fast	ADV
taxlaw-2867	550	18	?	?	PUNCT
taxlaw-2867	551	1	credit	credit	NOUN
taxlaw-2867	551	2	soes	soe	NOUN
taxlaw-2867	551	3	,	,	PUNCT
taxlaw-2867	551	4	cgtn.com	cgtn.com	X
taxlaw-2867	551	5	(	(	PUNCT
taxlaw-2867	551	6	oct	oct	PROPN
taxlaw-2867	551	7	.	.	PROPN
taxlaw-2867	551	8	25	25	NUM
taxlaw-2867	551	9	,	,	PUNCT
taxlaw-2867	551	10	2017,7:50	2017,7:50	NUM
taxlaw-2867	551	11	pm	pm	NOUN
taxlaw-2867	551	12	)	)	PUNCT
taxlaw-2867	551	13	,	,	PUNCT
taxlaw-2867	551	14	https://news.cgtn.com/news/34516a4d32597a6333566d54/share_p.html	https://news.cgtn.com/news/34516a4d32597a6333566d54/share_p.html	VERB
taxlaw-2867	551	15	[	[	X
taxlaw-2867	551	16	https://perma.cc/dg2y-rvz6	https://perma.cc/dg2y-rvz6	NOUN
taxlaw-2867	551	17	]	]	X
taxlaw-2867	551	18	(	(	PUNCT
taxlaw-2867	551	19	“	"	PUNCT
taxlaw-2867	551	20	state	state	NOUN
taxlaw-2867	551	21	-	-	PUNCT
taxlaw-2867	551	22	owned	own	VERB
taxlaw-2867	551	23	enterprises	enterprise	NOUN
taxlaw-2867	551	24	do	do	AUX
taxlaw-2867	551	25	n't	not	PART
taxlaw-2867	551	26	only	only	ADV
taxlaw-2867	551	27	work	work	VERB
taxlaw-2867	551	28	for	for	ADP
taxlaw-2867	551	29	profit	profit	NOUN
taxlaw-2867	551	30	.	.	PUNCT
taxlaw-2867	552	1	under	under	ADP
taxlaw-2867	552	2	cpc	cpc	PROPN
taxlaw-2867	552	3	leadership	leadership	NOUN
taxlaw-2867	552	4	,	,	PUNCT
taxlaw-2867	552	5	sometimes	sometimes	ADV
taxlaw-2867	552	6	it	it	PRON
taxlaw-2867	552	7	's	be	AUX
taxlaw-2867	552	8	an	an	DET
taxlaw-2867	552	9	obligation	obligation	NOUN
taxlaw-2867	552	10	for	for	SCONJ
taxlaw-2867	552	11	us	we	PRON
taxlaw-2867	552	12	to	to	PART
taxlaw-2867	552	13	sacrifice	sacrifice	VERB
taxlaw-2867	552	14	short	short	ADJ
taxlaw-2867	552	15	-	-	PUNCT
taxlaw-2867	552	16	term	term	NOUN
taxlaw-2867	552	17	profit	profit	NOUN
taxlaw-2867	552	18	in	in	ADP
taxlaw-2867	552	19	order	order	NOUN
taxlaw-2867	552	20	to	to	PART
taxlaw-2867	552	21	achieve	achieve	VERB
taxlaw-2867	552	22	a	a	DET
taxlaw-2867	552	23	bigger	big	ADJ
taxlaw-2867	552	24	,	,	PUNCT
taxlaw-2867	552	25	national	national	ADJ
taxlaw-2867	552	26	goal	goal	NOUN
taxlaw-2867	552	27	.	.	PUNCT
taxlaw-2867	552	28	”	"	PUNCT
taxlaw-2867	552	29	)	)	PUNCT
taxlaw-2867	552	30	.	.	PUNCT
taxlaw-2867	553	1	207	207	NUM
taxlaw-2867	553	2	see	see	VERB
taxlaw-2867	553	3	infra	infra	NOUN
taxlaw-2867	553	4	part	part	NOUN
taxlaw-2867	553	5	5	5	NUM
taxlaw-2867	553	6	.	.	SYM
taxlaw-2867	553	7	208	208	NUM
taxlaw-2867	553	8	see	see	VERB
taxlaw-2867	553	9	cary	cary	PROPN
taxlaw-2867	553	10	huang	huang	PROPN
taxlaw-2867	553	11	,	,	PUNCT
taxlaw-2867	553	12	how	how	SCONJ
taxlaw-2867	553	13	china	china	PROPN
taxlaw-2867	553	14	’s	’s	PART
taxlaw-2867	553	15	five	five	NUM
taxlaw-2867	553	16	-	-	PUNCT
taxlaw-2867	553	17	year	year	NOUN
taxlaw-2867	553	18	plan	plan	NOUN
taxlaw-2867	553	19	,	,	PUNCT
taxlaw-2867	553	20	an	an	DET
taxlaw-2867	553	21	overhang	overhang	NOUN
taxlaw-2867	553	22	from	from	ADP
taxlaw-2867	553	23	the	the	DET
taxlaw-2867	553	24	soviet	soviet	ADJ
taxlaw-2867	553	25	era	era	NOUN
taxlaw-2867	553	26	,	,	PUNCT
taxlaw-2867	553	27	has	have	AUX
taxlaw-2867	553	28	evolved	evolve	VERB
taxlaw-2867	553	29	,	,	PUNCT
taxlaw-2867	553	30	s.	s.	PROPN
taxlaw-2867	553	31	china	china	PROPN
taxlaw-2867	553	32	morning	morning	PROPN
taxlaw-2867	553	33	post	post	PROPN
taxlaw-2867	553	34	,	,	PUNCT
taxlaw-2867	553	35	oct	oct	PROPN
taxlaw-2867	553	36	.	.	PROPN
taxlaw-2867	553	37	13	13	NUM
taxlaw-2867	553	38	,	,	PUNCT
taxlaw-2867	553	39	2015	2015	NUM
taxlaw-2867	553	40	,	,	PUNCT
taxlaw-2867	553	41	http://www.scmp.com/news/china/policies-politics/article/1866736/how-chinas-fiveyear-plan-overhang-soviet-era-has	http://www.scmp.com/news/china/policies-politics/article/1866736/how-chinas-fiveyear-plan-overhang-soviet-era-ha	VERB
taxlaw-2867	554	1	[	[	X
taxlaw-2867	554	2	https://perma.cc/bg56-g2th	https://perma.cc/bg56-g2th	X
taxlaw-2867	554	3	]	]	X
taxlaw-2867	554	4	(	(	PUNCT
taxlaw-2867	554	5	arguing	argue	VERB
taxlaw-2867	554	6	that	that	SCONJ
taxlaw-2867	554	7	the	the	DET
taxlaw-2867	554	8	five	five	NUM
taxlaw-2867	554	9	-	-	PUNCT
taxlaw-2867	554	10	year	year	NOUN
taxlaw-2867	554	11	plan	plan	NOUN
taxlaw-2867	554	12	remains	remain	VERB
taxlaw-2867	554	13	an	an	DET
taxlaw-2867	554	14	integral	integral	ADJ
taxlaw-2867	554	15	http://www.globaltimes.cn/content/1064895.shtml	http://www.globaltimes.cn/content/1064895.shtml	PROPN
taxlaw-2867	554	16	http://dx.doi.org/10.1016/j.cjar.2016.12.003	http://dx.doi.org/10.1016/j.cjar.2016.12.003	PROPN
taxlaw-2867	554	17	http://www.scmp.com/business/companies/article/1990174/invisible-hand-market-gives-way-visible-hand-party-chinas-state	http://www.scmp.com/business/companies/article/1990174/invisible-hand-market-gives-way-visible-hand-party-chinas-state	PROPN
taxlaw-2867	554	18	http://www.scmp.com/business/companies/article/1990174/invisible-hand-market-gives-way-visible-hand-party-chinas-state	http://www.scmp.com/business/companies/article/1990174/invisible-hand-market-gives-way-visible-hand-party-chinas-state	NOUN
taxlaw-2867	554	19	http://www.scmp.com/news/china/policies-politics/article/1866736/how-chinas-five-year-plan-overhang-soviet-era-has	http://www.scmp.com/news/china/policies-politics/article/1866736/how-chinas-five-year-plan-overhang-soviet-era-has	AUX
taxlaw-2867	554	20	http://www.scmp.com/news/china/policies-politics/article/1866736/how-chinas-five-year-plan-overhang-soviet-era-has	http://www.scmp.com/news/china/policies-politics/article/1866736/how-chinas-five-year-plan-overhang-soviet-era-ha	VERB
taxlaw-2867	554	21	file:///c:/users	file:///c:/user	NOUN
taxlaw-2867	554	22	/	/	SYM
taxlaw-2867	554	23	soniakatharani	soniakatharani	ADJ
taxlaw-2867	554	24	-	-	PUNCT
taxlaw-2867	554	25	khan	khan	NOUN
taxlaw-2867	554	26	/	/	SYM
taxlaw-2867	554	27	downloads	download	NOUN
taxlaw-2867	554	28	/	/	SYM
taxlaw-2867	554	29	perma.cc	perma.cc	X
taxlaw-2867	554	30	/	/	SYM
taxlaw-2867	554	31	bg56	bg56	PROPN
taxlaw-2867	554	32	-	-	PUNCT
taxlaw-2867	554	33	g2th	g2th	NOUN
taxlaw-2867	554	34	104	104	NUM
taxlaw-2867	555	1	[	[	X
taxlaw-2867	555	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	555	3	columbia	columbia	PROPN
taxlaw-2867	555	4	journal	journal	PROPN
taxlaw-2867	555	5	of	of	ADP
taxlaw-2867	555	6	tax	tax	NOUN
taxlaw-2867	555	7	law	law	NOUN
taxlaw-2867	555	8	still	still	ADV
taxlaw-2867	555	9	believes	believe	VERB
taxlaw-2867	555	10	the	the	DET
taxlaw-2867	555	11	overall	overall	ADJ
taxlaw-2867	555	12	direction	direction	NOUN
taxlaw-2867	555	13	of	of	ADP
taxlaw-2867	555	14	economic	economic	ADJ
taxlaw-2867	555	15	development	development	NOUN
taxlaw-2867	555	16	must	must	AUX
taxlaw-2867	555	17	be	be	AUX
taxlaw-2867	555	18	determined	determine	VERB
taxlaw-2867	555	19	by	by	ADP
taxlaw-2867	555	20	government	government	NOUN
taxlaw-2867	555	21	policy	policy	NOUN
taxlaw-2867	555	22	and	and	CCONJ
taxlaw-2867	555	23	not	not	PART
taxlaw-2867	555	24	market	market	NOUN
taxlaw-2867	555	25	forces	force	NOUN
taxlaw-2867	555	26	.	.	PUNCT
taxlaw-2867	556	1	through	through	ADP
taxlaw-2867	556	2	its	its	PRON
taxlaw-2867	556	3	industrial	industrial	ADJ
taxlaw-2867	556	4	policy	policy	NOUN
taxlaw-2867	556	5	,	,	PUNCT
taxlaw-2867	556	6	the	the	DET
taxlaw-2867	556	7	chinese	chinese	ADJ
taxlaw-2867	556	8	government	government	NOUN
taxlaw-2867	556	9	“	"	PUNCT
taxlaw-2867	556	10	aims	aim	VERB
taxlaw-2867	556	11	to	to	PART
taxlaw-2867	556	12	go	go	VERB
taxlaw-2867	556	13	beyond	beyond	ADP
taxlaw-2867	556	14	just	just	ADV
taxlaw-2867	556	15	riding	ride	VERB
taxlaw-2867	556	16	the	the	DET
taxlaw-2867	556	17	waves	wave	NOUN
taxlaw-2867	556	18	of	of	ADP
taxlaw-2867	556	19	markets	market	NOUN
taxlaw-2867	556	20	by	by	ADP
taxlaw-2867	556	21	actively	actively	ADV
taxlaw-2867	556	22	creating	create	VERB
taxlaw-2867	556	23	the	the	DET
taxlaw-2867	556	24	waves	wave	NOUN
taxlaw-2867	556	25	on	on	ADP
taxlaw-2867	556	26	which	which	PRON
taxlaw-2867	556	27	to	to	PART
taxlaw-2867	556	28	ride	ride	VERB
taxlaw-2867	556	29	.	.	PUNCT
taxlaw-2867	557	1	”209	”209	PUNCT
taxlaw-2867	558	1	china	china	PROPN
taxlaw-2867	558	2	’s	’s	PART
taxlaw-2867	558	3	chief	chief	ADJ
taxlaw-2867	558	4	economic	economic	ADJ
taxlaw-2867	558	5	planning	planning	NOUN
taxlaw-2867	558	6	authority	authority	NOUN
taxlaw-2867	558	7	,	,	PUNCT
taxlaw-2867	558	8	the	the	DET
taxlaw-2867	558	9	national	national	ADJ
taxlaw-2867	558	10	development	development	PROPN
taxlaw-2867	558	11	and	and	CCONJ
taxlaw-2867	558	12	reform	reform	PROPN
taxlaw-2867	558	13	commission	commission	PROPN
taxlaw-2867	558	14	,	,	PUNCT
taxlaw-2867	558	15	has	have	VERB
taxlaw-2867	558	16	a	a	DET
taxlaw-2867	558	17	variety	variety	NOUN
taxlaw-2867	558	18	of	of	ADP
taxlaw-2867	558	19	tools	tool	NOUN
taxlaw-2867	558	20	at	at	ADP
taxlaw-2867	558	21	its	its	PRON
taxlaw-2867	558	22	disposal	disposal	NOUN
taxlaw-2867	558	23	to	to	PART
taxlaw-2867	558	24	implement	implement	VERB
taxlaw-2867	558	25	its	its	PRON
taxlaw-2867	558	26	plan	plan	NOUN
taxlaw-2867	558	27	across	across	ADP
taxlaw-2867	558	28	the	the	DET
taxlaw-2867	558	29	economy	economy	NOUN
taxlaw-2867	558	30	,	,	PUNCT
taxlaw-2867	558	31	such	such	ADJ
taxlaw-2867	558	32	as	as	ADP
taxlaw-2867	558	33	authority	authority	NOUN
taxlaw-2867	558	34	over	over	ADP
taxlaw-2867	558	35	the	the	DET
taxlaw-2867	558	36	allocation	allocation	NOUN
taxlaw-2867	558	37	of	of	ADP
taxlaw-2867	558	38	stimulus	stimulus	ADJ
taxlaw-2867	558	39	funding	funding	NOUN
taxlaw-2867	558	40	and	and	CCONJ
taxlaw-2867	558	41	over	over	ADP
taxlaw-2867	558	42	the	the	DET
taxlaw-2867	558	43	pricing	pricing	NOUN
taxlaw-2867	558	44	of	of	ADP
taxlaw-2867	558	45	commodities	commodity	NOUN
taxlaw-2867	558	46	not	not	PART
taxlaw-2867	558	47	set	set	VERB
taxlaw-2867	558	48	by	by	ADP
taxlaw-2867	558	49	the	the	DET
taxlaw-2867	558	50	market.210	market.210	NOUN
taxlaw-2867	558	51	but	but	CCONJ
taxlaw-2867	558	52	more	more	ADV
taxlaw-2867	558	53	importantly	importantly	ADV
taxlaw-2867	558	54	,	,	PUNCT
taxlaw-2867	558	55	since	since	SCONJ
taxlaw-2867	558	56	the	the	DET
taxlaw-2867	558	57	commission	commission	NOUN
taxlaw-2867	558	58	’s	’s	PART
taxlaw-2867	558	59	five	five	NUM
taxlaw-2867	558	60	-	-	PUNCT
taxlaw-2867	558	61	year	year	NOUN
taxlaw-2867	558	62	plans	plan	NOUN
taxlaw-2867	558	63	represent	represent	VERB
taxlaw-2867	558	64	a	a	DET
taxlaw-2867	558	65	distillation	distillation	NOUN
taxlaw-2867	558	66	of	of	ADP
taxlaw-2867	558	67	the	the	DET
taxlaw-2867	558	68	communist	communist	PROPN
taxlaw-2867	558	69	party	party	PROPN
taxlaw-2867	558	70	’s	’s	PART
taxlaw-2867	558	71	long	long	ADJ
taxlaw-2867	558	72	-	-	PUNCT
taxlaw-2867	558	73	term	term	NOUN
taxlaw-2867	558	74	priorities	priority	NOUN
taxlaw-2867	558	75	,	,	PUNCT
taxlaw-2867	558	76	all	all	DET
taxlaw-2867	558	77	major	major	ADJ
taxlaw-2867	558	78	economic	economic	ADJ
taxlaw-2867	558	79	actors	actor	NOUN
taxlaw-2867	558	80	in	in	ADP
taxlaw-2867	558	81	the	the	DET
taxlaw-2867	558	82	country	country	NOUN
taxlaw-2867	558	83	—	—	PUNCT
taxlaw-2867	558	84	including	include	VERB
taxlaw-2867	558	85	central	central	ADJ
taxlaw-2867	558	86	soes	soe	NOUN
taxlaw-2867	558	87	—	—	PUNCT
taxlaw-2867	558	88	modify	modify	VERB
taxlaw-2867	558	89	their	their	PRON
taxlaw-2867	558	90	strategies	strategy	NOUN
taxlaw-2867	558	91	and	and	CCONJ
taxlaw-2867	558	92	rhetoric	rhetoric	NOUN
taxlaw-2867	558	93	to	to	PART
taxlaw-2867	558	94	bring	bring	VERB
taxlaw-2867	558	95	them	they	PRON
taxlaw-2867	558	96	in	in	ADP
taxlaw-2867	558	97	line	line	NOUN
taxlaw-2867	558	98	with	with	ADP
taxlaw-2867	558	99	the	the	DET
taxlaw-2867	558	100	plans.211	plans.211	NOUN
taxlaw-2867	558	101	quantitative	quantitative	ADJ
taxlaw-2867	558	102	evidence	evidence	NOUN
taxlaw-2867	558	103	suggests	suggest	VERB
taxlaw-2867	558	104	that	that	SCONJ
taxlaw-2867	558	105	china	china	PROPN
taxlaw-2867	558	106	’s	’s	PART
taxlaw-2867	558	107	five	five	NUM
taxlaw-2867	558	108	-	-	PUNCT
taxlaw-2867	558	109	year	year	NOUN
taxlaw-2867	558	110	plans	plan	NOUN
taxlaw-2867	558	111	have	have	VERB
taxlaw-2867	558	112	significant	significant	ADJ
taxlaw-2867	558	113	impacts	impact	NOUN
taxlaw-2867	558	114	on	on	ADP
taxlaw-2867	558	115	the	the	DET
taxlaw-2867	558	116	performance	performance	NOUN
taxlaw-2867	558	117	of	of	ADP
taxlaw-2867	558	118	soes	soe	NOUN
taxlaw-2867	558	119	in	in	ADP
taxlaw-2867	558	120	prioritized	prioritize	VERB
taxlaw-2867	558	121	sectors	sector	NOUN
taxlaw-2867	558	122	,	,	PUNCT
taxlaw-2867	558	123	with	with	SCONJ
taxlaw-2867	558	124	soes	soe	NOUN
taxlaw-2867	558	125	in	in	ADP
taxlaw-2867	558	126	supported	support	VERB
taxlaw-2867	558	127	industries	industry	NOUN
taxlaw-2867	558	128	enjoying	enjoy	VERB
taxlaw-2867	558	129	faster	fast	ADJ
taxlaw-2867	558	130	growth	growth	NOUN
taxlaw-2867	558	131	and	and	CCONJ
taxlaw-2867	558	132	access	access	NOUN
taxlaw-2867	558	133	to	to	ADP
taxlaw-2867	558	134	additional	additional	ADJ
taxlaw-2867	558	135	financing.212	financing.212	PROPN
taxlaw-2867	558	136	the	the	DET
taxlaw-2867	558	137	most	most	ADV
taxlaw-2867	558	138	recent	recent	ADJ
taxlaw-2867	558	139	plans	plan	NOUN
taxlaw-2867	558	140	have	have	AUX
taxlaw-2867	558	141	prioritized	prioritize	VERB
taxlaw-2867	558	142	high	high	ADJ
taxlaw-2867	558	143	-	-	PUNCT
taxlaw-2867	558	144	tech	tech	NOUN
taxlaw-2867	558	145	and	and	CCONJ
taxlaw-2867	558	146	emerging	emerge	VERB
taxlaw-2867	558	147	industries	industry	NOUN
taxlaw-2867	558	148	including	include	VERB
taxlaw-2867	558	149	green	green	ADJ
taxlaw-2867	558	150	energy	energy	NOUN
taxlaw-2867	558	151	and	and	CCONJ
taxlaw-2867	558	152	nuclear	nuclear	ADJ
taxlaw-2867	558	153	power	power	NOUN
taxlaw-2867	558	154	,	,	PUNCT
taxlaw-2867	558	155	biotechnology	biotechnology	NOUN
taxlaw-2867	558	156	,	,	PUNCT
taxlaw-2867	558	157	advanced	advanced	ADJ
taxlaw-2867	558	158	manufacturing	manufacturing	NOUN
taxlaw-2867	558	159	,	,	PUNCT
taxlaw-2867	558	160	and	and	CCONJ
taxlaw-2867	558	161	new	new	ADJ
taxlaw-2867	558	162	materials.213	materials.213	PROPN
taxlaw-2867	558	163	since	since	SCONJ
taxlaw-2867	558	164	the	the	DET
taxlaw-2867	558	165	early	early	ADJ
taxlaw-2867	558	166	2000s	2000s	NUM
taxlaw-2867	558	167	,	,	PUNCT
taxlaw-2867	558	168	china	china	PROPN
taxlaw-2867	558	169	’s	’s	PART
taxlaw-2867	558	170	industrial	industrial	ADJ
taxlaw-2867	558	171	policy	policy	NOUN
taxlaw-2867	558	172	has	have	AUX
taxlaw-2867	558	173	prioritized	prioritize	VERB
taxlaw-2867	558	174	outbound	outbound	ADJ
taxlaw-2867	558	175	investment	investment	NOUN
taxlaw-2867	558	176	by	by	ADP
taxlaw-2867	558	177	soes	soe	NOUN
taxlaw-2867	558	178	in	in	ADP
taxlaw-2867	558	179	furtherance	furtherance	NOUN
taxlaw-2867	558	180	of	of	ADP
taxlaw-2867	558	181	both	both	CCONJ
taxlaw-2867	558	182	economic	economic	ADJ
taxlaw-2867	558	183	and	and	CCONJ
taxlaw-2867	558	184	foreign	foreign	ADJ
taxlaw-2867	558	185	policy	policy	NOUN
taxlaw-2867	558	186	goals	goal	NOUN
taxlaw-2867	558	187	.	.	PUNCT
taxlaw-2867	559	1	while	while	SCONJ
taxlaw-2867	559	2	some	some	DET
taxlaw-2867	559	3	soes	soe	NOUN
taxlaw-2867	559	4	had	have	AUX
taxlaw-2867	559	5	been	be	AUX
taxlaw-2867	559	6	engaging	engage	VERB
taxlaw-2867	559	7	in	in	ADP
taxlaw-2867	559	8	overseas	overseas	ADJ
taxlaw-2867	559	9	activities	activity	NOUN
taxlaw-2867	559	10	in	in	ADP
taxlaw-2867	559	11	the	the	DET
taxlaw-2867	559	12	1990s	1990	NOUN
taxlaw-2867	559	13	with	with	ADP
taxlaw-2867	559	14	government	government	NOUN
taxlaw-2867	559	15	indifference,214	indifference,214	PROPN
taxlaw-2867	559	16	at	at	ADP
taxlaw-2867	559	17	the	the	DET
taxlaw-2867	559	18	dawn	dawn	NOUN
taxlaw-2867	559	19	of	of	ADP
taxlaw-2867	559	20	the	the	DET
taxlaw-2867	559	21	new	new	ADJ
taxlaw-2867	559	22	millennium	millennium	NOUN
taxlaw-2867	559	23	the	the	DET
taxlaw-2867	559	24	chinese	chinese	ADJ
taxlaw-2867	559	25	government	government	NOUN
taxlaw-2867	559	26	officially	officially	ADV
taxlaw-2867	559	27	launched	launch	VERB
taxlaw-2867	559	28	its	its	AUX
taxlaw-2867	559	29	“	"	PUNCT
taxlaw-2867	559	30	going	go	VERB
taxlaw-2867	559	31	out	out	ADP
taxlaw-2867	559	32	”	"	PUNCT
taxlaw-2867	559	33	(	(	PUNCT
taxlaw-2867	559	34	or	or	CCONJ
taxlaw-2867	559	35	“	"	PUNCT
taxlaw-2867	559	36	go	go	VERB
taxlaw-2867	559	37	global	global	ADJ
taxlaw-2867	559	38	”	"	PUNCT
taxlaw-2867	559	39	)	)	PUNCT
taxlaw-2867	559	40	policy	policy	NOUN
taxlaw-2867	559	41	to	to	PART
taxlaw-2867	559	42	actively	actively	ADV
taxlaw-2867	559	43	encourage	encourage	VERB
taxlaw-2867	559	44	enterprises	enterprise	NOUN
taxlaw-2867	559	45	to	to	PART
taxlaw-2867	559	46	pursue	pursue	VERB
taxlaw-2867	559	47	overseas	overseas	ADJ
taxlaw-2867	559	48	investments	investment	NOUN
taxlaw-2867	559	49	.	.	PUNCT
taxlaw-2867	560	1	215	215	NUM
taxlaw-2867	560	2	under	under	ADP
taxlaw-2867	560	3	this	this	DET
taxlaw-2867	560	4	slogan	slogan	NOUN
taxlaw-2867	560	5	the	the	DET
taxlaw-2867	560	6	government	government	NOUN
taxlaw-2867	560	7	supported	support	VERB
taxlaw-2867	560	8	investments	investment	NOUN
taxlaw-2867	560	9	by	by	ADP
taxlaw-2867	560	10	large	large	ADJ
taxlaw-2867	560	11	soes	soe	NOUN
taxlaw-2867	560	12	,	,	PUNCT
taxlaw-2867	560	13	in	in	ADP
taxlaw-2867	560	14	particular	particular	ADJ
taxlaw-2867	560	15	in	in	ADP
taxlaw-2867	560	16	acquisitions	acquisition	NOUN
taxlaw-2867	560	17	of	of	ADP
taxlaw-2867	560	18	upstream	upstream	ADJ
taxlaw-2867	560	19	commodity	commodity	NOUN
taxlaw-2867	560	20	assets	asset	NOUN
taxlaw-2867	560	21	needed	need	VERB
taxlaw-2867	560	22	to	to	PART
taxlaw-2867	560	23	support	support	VERB
taxlaw-2867	560	24	china	china	PROPN
taxlaw-2867	560	25	’s	’s	PART
taxlaw-2867	560	26	rapid	rapid	ADJ
taxlaw-2867	560	27	economic	economic	NOUN
taxlaw-2867	560	28	growth.216	growth.216	VERB
taxlaw-2867	560	29	the	the	DET
taxlaw-2867	560	30	central	central	ADJ
taxlaw-2867	560	31	government	government	NOUN
taxlaw-2867	560	32	decrees	decree	NOUN
taxlaw-2867	560	33	identified	identify	VERB
taxlaw-2867	560	34	recommended	recommend	VERB
taxlaw-2867	560	35	sectors	sector	NOUN
taxlaw-2867	560	36	and	and	CCONJ
taxlaw-2867	560	37	nations	nation	NOUN
taxlaw-2867	560	38	for	for	ADP
taxlaw-2867	560	39	foreign	foreign	ADJ
taxlaw-2867	560	40	investment	investment	NOUN
taxlaw-2867	560	41	and	and	CCONJ
taxlaw-2867	560	42	the	the	DET
taxlaw-2867	560	43	state	state	NOUN
taxlaw-2867	560	44	-	-	PUNCT
taxlaw-2867	560	45	directed	direct	VERB
taxlaw-2867	560	46	part	part	NOUN
taxlaw-2867	560	47	of	of	ADP
taxlaw-2867	560	48	a	a	DET
taxlaw-2867	560	49	state	state	NOUN
taxlaw-2867	560	50	-	-	PUNCT
taxlaw-2867	560	51	controlled	control	VERB
taxlaw-2867	560	52	and	and	CCONJ
taxlaw-2867	560	53	centrally	centrally	ADV
taxlaw-2867	560	54	planned	plan	VERB
taxlaw-2867	560	55	society	society	NOUN
taxlaw-2867	560	56	)	)	PUNCT
taxlaw-2867	560	57	;	;	PUNCT
taxlaw-2867	560	58	why	why	SCONJ
taxlaw-2867	560	59	china	china	PROPN
taxlaw-2867	560	60	’s	’s	PART
taxlaw-2867	560	61	five	five	NUM
taxlaw-2867	560	62	-	-	PUNCT
taxlaw-2867	560	63	year	year	NOUN
taxlaw-2867	560	64	plans	plan	NOUN
taxlaw-2867	560	65	are	be	AUX
taxlaw-2867	560	66	so	so	ADV
taxlaw-2867	560	67	important	important	ADJ
taxlaw-2867	560	68	,	,	PUNCT
taxlaw-2867	560	69	economist	economist	NOUN
taxlaw-2867	560	70	(	(	PUNCT
taxlaw-2867	560	71	oct	oct	PROPN
taxlaw-2867	560	72	.	.	PROPN
taxlaw-2867	560	73	26	26	NUM
taxlaw-2867	560	74	,	,	PUNCT
taxlaw-2867	560	75	2015	2015	NUM
taxlaw-2867	560	76	)	)	PUNCT
taxlaw-2867	560	77	,	,	PUNCT
taxlaw-2867	560	78	https://www.economist.com/blogs/economist-explains/2015/10/economist-explains-24	https://www.economist.com/blogs/economist-explains/2015/10/economist-explains-24	X
taxlaw-2867	561	1	[	[	X
taxlaw-2867	561	2	https://perma.cc/uz7d-33n7	https://perma.cc/uz7d-33n7	X
taxlaw-2867	561	3	]	]	X
taxlaw-2867	561	4	(	(	PUNCT
taxlaw-2867	561	5	arguing	argue	VERB
taxlaw-2867	561	6	that	that	SCONJ
taxlaw-2867	561	7	china	china	PROPN
taxlaw-2867	561	8	’s	’s	PART
taxlaw-2867	561	9	five	five	NUM
taxlaw-2867	561	10	-	-	PUNCT
taxlaw-2867	561	11	year	year	NOUN
taxlaw-2867	561	12	plans	plan	NOUN
taxlaw-2867	561	13	have	have	AUX
taxlaw-2867	561	14	evolved	evolve	VERB
taxlaw-2867	561	15	from	from	ADP
taxlaw-2867	561	16	“	"	PUNCT
taxlaw-2867	561	17	rigid	rigid	ADJ
taxlaw-2867	561	18	agendas	agenda	NOUN
taxlaw-2867	561	19	”	"	PUNCT
taxlaw-2867	561	20	to	to	ADP
taxlaw-2867	561	21	“	"	PUNCT
taxlaw-2867	561	22	rough	rough	ADJ
taxlaw-2867	561	23	guides	guide	NOUN
taxlaw-2867	561	24	to	to	ADP
taxlaw-2867	561	25	how	how	SCONJ
taxlaw-2867	561	26	leaders	leader	NOUN
taxlaw-2867	561	27	want	want	VERB
taxlaw-2867	561	28	to	to	PART
taxlaw-2867	561	29	steer	steer	VERB
taxlaw-2867	561	30	the	the	DET
taxlaw-2867	561	31	country	country	NOUN
taxlaw-2867	561	32	”	"	PUNCT
taxlaw-2867	561	33	)	)	PUNCT
taxlaw-2867	561	34	.	.	PUNCT
taxlaw-2867	562	1	209	209	NUM
taxlaw-2867	562	2	sebastian	sebastian	PROPN
taxlaw-2867	562	3	heilmann	heilmann	PROPN
taxlaw-2867	562	4	&	&	CCONJ
taxlaw-2867	562	5	lea	lea	PROPN
taxlaw-2867	562	6	shih	shih	PROPN
taxlaw-2867	562	7	,	,	PUNCT
taxlaw-2867	562	8	the	the	DET
taxlaw-2867	562	9	rise	rise	NOUN
taxlaw-2867	562	10	of	of	ADP
taxlaw-2867	562	11	industrial	industrial	ADJ
taxlaw-2867	562	12	policy	policy	NOUN
taxlaw-2867	562	13	in	in	ADP
taxlaw-2867	562	14	china	china	PROPN
taxlaw-2867	562	15	,	,	PUNCT
taxlaw-2867	562	16	1978	1978	NUM
taxlaw-2867	562	17	-	-	SYM
taxlaw-2867	562	18	2012	2012	NUM
taxlaw-2867	562	19	,	,	PUNCT
taxlaw-2867	562	20	at	at	ADP
taxlaw-2867	562	21	21	21	NUM
taxlaw-2867	562	22	(	(	PUNCT
taxlaw-2867	562	23	harvard	harvard	NOUN
taxlaw-2867	562	24	-	-	PUNCT
taxlaw-2867	562	25	yenching	yenche	VERB
taxlaw-2867	562	26	inst	inst	NOUN
taxlaw-2867	562	27	.	.	PUNCT
taxlaw-2867	562	28	working	work	VERB
taxlaw-2867	562	29	paper	paper	NOUN
taxlaw-2867	562	30	series	series	NOUN
taxlaw-2867	562	31	,	,	PUNCT
taxlaw-2867	562	32	jan	jan	PROPN
taxlaw-2867	562	33	.	.	PROPN
taxlaw-2867	562	34	2013	2013	NUM
taxlaw-2867	562	35	)	)	PUNCT
taxlaw-2867	562	36	.	.	PUNCT
taxlaw-2867	563	1	210	210	NUM
taxlaw-2867	563	2	see	see	VERB
taxlaw-2867	563	3	wu	wu	PROPN
taxlaw-2867	563	4	,	,	PUNCT
taxlaw-2867	563	5	supra	supra	PROPN
taxlaw-2867	563	6	note	note	PROPN
taxlaw-2867	563	7	144	144	NUM
taxlaw-2867	563	8	,	,	PUNCT
taxlaw-2867	563	9	at	at	ADP
taxlaw-2867	563	10	276	276	NUM
taxlaw-2867	563	11	.	.	PUNCT
taxlaw-2867	563	12	211	211	NUM
taxlaw-2867	563	13	see	see	VERB
taxlaw-2867	563	14	why	why	SCONJ
taxlaw-2867	563	15	china	china	PROPN
taxlaw-2867	563	16	’s	’s	PART
taxlaw-2867	563	17	five	five	NUM
taxlaw-2867	563	18	-	-	PUNCT
taxlaw-2867	563	19	year	year	NOUN
taxlaw-2867	563	20	plans	plan	NOUN
taxlaw-2867	563	21	are	be	AUX
taxlaw-2867	563	22	so	so	ADV
taxlaw-2867	563	23	important	important	ADJ
taxlaw-2867	563	24	,	,	PUNCT
taxlaw-2867	563	25	supra	supra	ADJ
taxlaw-2867	563	26	note	note	NOUN
taxlaw-2867	563	27	208	208	NUM
taxlaw-2867	563	28	.	.	X
taxlaw-2867	563	29	212	212	NUM
taxlaw-2867	563	30	see	see	VERB
taxlaw-2867	563	31	donghua	donghua	PROPN
taxlaw-2867	563	32	chen	chen	PROPN
taxlaw-2867	563	33	,	,	PUNCT
taxlaw-2867	563	34	oliver	oliver	PROPN
taxlaw-2867	563	35	zhen	zhen	PROPN
taxlaw-2867	563	36	li	li	PROPN
taxlaw-2867	563	37	&	&	CCONJ
taxlaw-2867	563	38	fu	fu	PROPN
taxlaw-2867	563	39	xin	xin	PROPN
taxlaw-2867	563	40	,	,	PUNCT
taxlaw-2867	563	41	five	five	NUM
taxlaw-2867	563	42	-	-	PUNCT
taxlaw-2867	563	43	year	year	NOUN
taxlaw-2867	563	44	plans	plan	NOUN
taxlaw-2867	563	45	,	,	PUNCT
taxlaw-2867	563	46	china	china	PROPN
taxlaw-2867	563	47	finance	finance	PROPN
taxlaw-2867	563	48	and	and	CCONJ
taxlaw-2867	563	49	their	their	PRON
taxlaw-2867	563	50	consequences	consequence	NOUN
taxlaw-2867	563	51	,	,	PUNCT
taxlaw-2867	563	52	10	10	NUM
taxlaw-2867	563	53	china	china	PROPN
taxlaw-2867	563	54	j.	j.	PROPN
taxlaw-2867	563	55	acct	acct	PROPN
taxlaw-2867	563	56	.	.	PUNCT
taxlaw-2867	564	1	res	re	NOUN
taxlaw-2867	564	2	.	.	PROPN
taxlaw-2867	565	1	189	189	NUM
taxlaw-2867	565	2	(	(	PUNCT
taxlaw-2867	565	3	2017	2017	NUM
taxlaw-2867	565	4	)	)	PUNCT
taxlaw-2867	566	1	(	(	PUNCT
taxlaw-2867	566	2	finding	find	VERB
taxlaw-2867	566	3	that	that	SCONJ
taxlaw-2867	566	4	“	"	PUNCT
taxlaw-2867	566	5	state	state	NOUN
taxlaw-2867	566	6	-	-	PUNCT
taxlaw-2867	566	7	owned	own	VERB
taxlaw-2867	566	8	”	"	PUNCT
taxlaw-2867	566	9	firms	firm	NOUN
taxlaw-2867	566	10	in	in	ADP
taxlaw-2867	566	11	government	government	NOUN
taxlaw-2867	566	12	supported	support	VERB
taxlaw-2867	566	13	industries	industry	NOUN
taxlaw-2867	566	14	enjoy	enjoy	VERB
taxlaw-2867	566	15	faster	fast	ADJ
taxlaw-2867	566	16	growth	growth	NOUN
taxlaw-2867	566	17	in	in	ADP
taxlaw-2867	566	18	initial	initial	ADJ
taxlaw-2867	566	19	public	public	ADJ
taxlaw-2867	566	20	offerings	offering	NOUN
taxlaw-2867	566	21	and	and	CCONJ
taxlaw-2867	566	22	higher	high	ADJ
taxlaw-2867	566	23	offer	offer	NOUN
taxlaw-2867	566	24	prices	price	NOUN
taxlaw-2867	566	25	…	…	PUNCT
taxlaw-2867	566	26	[and	[and	X
taxlaw-2867	566	27	]	]	X
taxlaw-2867	566	28	enjoy	enjoy	VERB
taxlaw-2867	566	29	faster	fast	ADJ
taxlaw-2867	566	30	growth	growth	NOUN
taxlaw-2867	566	31	in	in	ADP
taxlaw-2867	566	32	loans	loan	NOUN
taxlaw-2867	566	33	granted	grant	VERB
taxlaw-2867	566	34	by	by	ADP
taxlaw-2867	566	35	major	major	ADJ
taxlaw-2867	566	36	national	national	ADJ
taxlaw-2867	566	37	banks	bank	NOUN
taxlaw-2867	566	38	.	.	PUNCT
taxlaw-2867	566	39	”	"	PUNCT
taxlaw-2867	566	40	)	)	PUNCT
taxlaw-2867	566	41	.	.	PUNCT
taxlaw-2867	567	1	213	213	NUM
taxlaw-2867	567	2	tristan	tristan	PROPN
taxlaw-2867	567	3	kenderdine	kenderdine	PROPN
taxlaw-2867	567	4	,	,	PUNCT
taxlaw-2867	567	5	china	china	PROPN
taxlaw-2867	567	6	's	's	PART
taxlaw-2867	567	7	industrial	industrial	ADJ
taxlaw-2867	567	8	policy	policy	NOUN
taxlaw-2867	567	9	,	,	PUNCT
taxlaw-2867	567	10	strategic	strategic	ADJ
taxlaw-2867	567	11	emerging	emerge	VERB
taxlaw-2867	567	12	industries	industry	NOUN
taxlaw-2867	567	13	and	and	CCONJ
taxlaw-2867	567	14	space	space	NOUN
taxlaw-2867	567	15	law	law	NOUN
taxlaw-2867	567	16	,	,	PUNCT
taxlaw-2867	567	17	4	4	NUM
taxlaw-2867	567	18	asia	asia	PROPN
taxlaw-2867	567	19	&	&	CCONJ
taxlaw-2867	567	20	pac	pac	PROPN
taxlaw-2867	567	21	.	.	PROPN
taxlaw-2867	567	22	pol’y	pol’y	NOUN
taxlaw-2867	567	23	stud	stud	NOUN
taxlaw-2867	567	24	.	.	PUNCT
taxlaw-2867	568	1	325	325	NUM
taxlaw-2867	568	2	,	,	PUNCT
taxlaw-2867	568	3	328	328	NUM
taxlaw-2867	568	4	(	(	PUNCT
taxlaw-2867	568	5	2017	2017	NUM
taxlaw-2867	568	6	)	)	PUNCT
taxlaw-2867	568	7	.	.	PUNCT
taxlaw-2867	569	1	214	214	NUM
taxlaw-2867	569	2	see	see	VERB
taxlaw-2867	569	3	xiaojie	xiaojie	PROPN
taxlaw-2867	569	4	xu	xu	PROPN
taxlaw-2867	569	5	,	,	PUNCT
taxlaw-2867	569	6	chinese	chinese	PROPN
taxlaw-2867	569	7	nocs	noc	VERB
taxlaw-2867	569	8	overseas	overseas	ADJ
taxlaw-2867	569	9	strategies	strategy	NOUN
taxlaw-2867	569	10	:	:	PUNCT
taxlaw-2867	569	11	background	background	NOUN
taxlaw-2867	569	12	,	,	PUNCT
taxlaw-2867	569	13	comparison	comparison	NOUN
taxlaw-2867	569	14	and	and	CCONJ
taxlaw-2867	569	15	remarks	remark	NOUN
taxlaw-2867	569	16	,	,	PUNCT
taxlaw-2867	569	17	james	james	PROPN
taxlaw-2867	569	18	a.	a.	PROPN
taxlaw-2867	569	19	baker	baker	PROPN
taxlaw-2867	569	20	iii	iii	PROPN
taxlaw-2867	569	21	inst	inst	PROPN
taxlaw-2867	569	22	.	.	PUNCT
taxlaw-2867	570	1	pub	pub	NOUN
taxlaw-2867	570	2	.	.	PUNCT
taxlaw-2867	571	1	pol’y	pol’y	NOUN
taxlaw-2867	571	2	4	4	NUM
taxlaw-2867	571	3	(	(	PUNCT
taxlaw-2867	571	4	march	march	NOUN
taxlaw-2867	571	5	2007	2007	NUM
taxlaw-2867	571	6	)	)	PUNCT
taxlaw-2867	571	7	,	,	PUNCT
taxlaw-2867	571	8	https://www.bakerinstitute.org/media/files/page/94235e0c/noc_chinesenocs_xu.pdf	https://www.bakerinstitute.org/media/files/page/94235e0c/noc_chinesenocs_xu.pdf	NOUN
taxlaw-2867	571	9	[	[	X
taxlaw-2867	571	10	https://perma.cc/t5lh-akz5	https://perma.cc/t5lh-akz5	X
taxlaw-2867	571	11	]	]	X
taxlaw-2867	571	12	.	.	PUNCT
taxlaw-2867	572	1	215	215	NUM
taxlaw-2867	572	2	see	see	VERB
taxlaw-2867	572	3	david	david	PROPN
taxlaw-2867	572	4	shambaugh	shambaugh	PROPN
taxlaw-2867	572	5	,	,	PUNCT
taxlaw-2867	572	6	china	china	PROPN
taxlaw-2867	572	7	goes	go	VERB
taxlaw-2867	572	8	global	global	ADJ
taxlaw-2867	572	9	:	:	PUNCT
taxlaw-2867	572	10	the	the	DET
taxlaw-2867	572	11	partial	partial	ADJ
taxlaw-2867	572	12	power	power	NOUN
taxlaw-2867	572	13	174	174	NUM
taxlaw-2867	572	14	-	-	SYM
taxlaw-2867	572	15	76	76	NUM
taxlaw-2867	572	16	(	(	PUNCT
taxlaw-2867	572	17	2013	2013	NUM
taxlaw-2867	572	18	)	)	PUNCT
taxlaw-2867	572	19	.	.	PUNCT
taxlaw-2867	573	1	for	for	ADP
taxlaw-2867	573	2	a	a	DET
taxlaw-2867	573	3	discussion	discussion	NOUN
taxlaw-2867	573	4	of	of	ADP
taxlaw-2867	573	5	the	the	DET
taxlaw-2867	573	6	“	"	PUNCT
taxlaw-2867	573	7	going	go	VERB
taxlaw-2867	573	8	out	out	ADP
taxlaw-2867	573	9	”	"	PUNCT
taxlaw-2867	573	10	strategy	strategy	NOUN
taxlaw-2867	573	11	in	in	ADP
taxlaw-2867	573	12	china	china	PROPN
taxlaw-2867	573	13	’s	’s	PART
taxlaw-2867	573	14	recent	recent	ADJ
taxlaw-2867	573	15	five	five	NUM
taxlaw-2867	573	16	-	-	PUNCT
taxlaw-2867	573	17	year	year	NOUN
taxlaw-2867	573	18	plans	plan	NOUN
taxlaw-2867	573	19	,	,	PUNCT
taxlaw-2867	573	20	see	see	VERB
taxlaw-2867	573	21	xie	xie	PROPN
taxlaw-2867	573	22	,	,	PUNCT
taxlaw-2867	573	23	supra	supra	PROPN
taxlaw-2867	573	24	note	note	PROPN
taxlaw-2867	573	25	26	26	NUM
taxlaw-2867	573	26	,	,	PUNCT
taxlaw-2867	573	27	at	at	ADP
taxlaw-2867	573	28	7	7	NUM
taxlaw-2867	573	29	.	.	NUM
taxlaw-2867	573	30	216	216	NUM
taxlaw-2867	573	31	see	see	VERB
taxlaw-2867	573	32	jamil	jamil	PROPN
taxlaw-2867	573	33	anderlini	anderlini	PROPN
taxlaw-2867	573	34	,	,	PUNCT
taxlaw-2867	573	35	china	china	PROPN
taxlaw-2867	573	36	to	to	PART
taxlaw-2867	573	37	deploy	deploy	VERB
taxlaw-2867	573	38	foreign	foreign	ADJ
taxlaw-2867	573	39	reserves	reserve	NOUN
taxlaw-2867	573	40	,	,	PUNCT
taxlaw-2867	573	41	fin	fin	NOUN
taxlaw-2867	573	42	.	.	PUNCT
taxlaw-2867	573	43	times	times	PROPN
taxlaw-2867	573	44	,	,	PUNCT
taxlaw-2867	573	45	july	july	PROPN
taxlaw-2867	573	46	21	21	NUM
taxlaw-2867	573	47	,	,	PUNCT
taxlaw-2867	573	48	2009	2009	NUM
taxlaw-2867	573	49	,	,	PUNCT
taxlaw-2867	573	50	https://www.ft.com/content/b576ec86-761e-11de-9e59-00144feabdc0	https://www.ft.com/content/b576ec86-761e-11de-9e59-00144feabdc0	PROPN
taxlaw-2867	574	1	[	[	X
taxlaw-2867	574	2	https://perma.cc/7jmz-wr2v	https://perma.cc/7jmz-wr2v	NOUN
taxlaw-2867	574	3	]	]	X
taxlaw-2867	574	4	;	;	PUNCT
taxlaw-2867	574	5	china	china	PROPN
taxlaw-2867	574	6	's	's	PART
taxlaw-2867	574	7	“	"	PUNCT
taxlaw-2867	574	8	going	go	VERB
taxlaw-2867	574	9	out	out	ADP
taxlaw-2867	574	10	”	"	PUNCT
taxlaw-2867	574	11	strategy	strategy	NOUN
taxlaw-2867	574	12	,	,	PUNCT
taxlaw-2867	574	13	economist	economist	NOUN
taxlaw-2867	574	14	(	(	PUNCT
taxlaw-2867	574	15	july	july	PROPN
taxlaw-2867	574	16	21	21	NUM
taxlaw-2867	574	17	,	,	PUNCT
taxlaw-2867	574	18	2009	2009	NUM
taxlaw-2867	574	19	)	)	PUNCT
taxlaw-2867	574	20	,	,	PUNCT
taxlaw-2867	574	21	https://www.economist.com/blogs/freeexchange/2009/07/chinas_going_out_strategy	https://www.economist.com/blogs/freeexchange/2009/07/chinas_going_out_strategy	NOUN
taxlaw-2867	575	1	[	[	X
taxlaw-2867	575	2	https://perma.cc/llq59h5e	https://perma.cc/llq59h5e	X
taxlaw-2867	575	3	]	]	X
taxlaw-2867	575	4	.	.	PUNCT
taxlaw-2867	576	1	https://www.bakerinstitute.org/media/files/page/94235e0c/noc_chinesenocs_xu.pdf	https://www.bakerinstitute.org/media/files/page/94235e0c/noc_chinesenocs_xu.pdf	PROPN
taxlaw-2867	576	2	https://www.economist.com/blogs/freeexchange/2009/07/chinas_going_out_strategy	https://www.economist.com/blogs/freeexchange/2009/07/chinas_going_out_strategy	NOUN
taxlaw-2867	576	3	2018	2018	NUM
taxlaw-2867	576	4	]	]	PUNCT
taxlaw-2867	576	5	105	105	NUM
taxlaw-2867	576	6	chinese	chinese	ADJ
taxlaw-2867	576	7	state	state	NOUN
taxlaw-2867	576	8	capitalism	capitalism	NOUN
taxlaw-2867	576	9	and	and	CCONJ
taxlaw-2867	576	10	the	the	DET
taxlaw-2867	576	11	international	international	ADJ
taxlaw-2867	576	12	tax	tax	NOUN
taxlaw-2867	576	13	regime	regime	NOUN
taxlaw-2867	576	14	policy	policy	NOUN
taxlaw-2867	576	15	banks	bank	NOUN
taxlaw-2867	576	16	provided	provide	VERB
taxlaw-2867	576	17	subsidized	subsidized	ADJ
taxlaw-2867	576	18	financing	financing	NOUN
taxlaw-2867	576	19	for	for	ADP
taxlaw-2867	576	20	such	such	ADJ
taxlaw-2867	576	21	investments.217	investments.217	NOUN
taxlaw-2867	576	22	for	for	ADP
taxlaw-2867	576	23	instance	instance	NOUN
taxlaw-2867	576	24	,	,	PUNCT
taxlaw-2867	576	25	under	under	ADP
taxlaw-2867	576	26	this	this	DET
taxlaw-2867	576	27	policy	policy	NOUN
taxlaw-2867	576	28	generous	generous	ADJ
taxlaw-2867	576	29	loans	loan	NOUN
taxlaw-2867	576	30	were	be	AUX
taxlaw-2867	576	31	given	give	VERB
taxlaw-2867	576	32	to	to	ADP
taxlaw-2867	576	33	state	state	NOUN
taxlaw-2867	576	34	-	-	PUNCT
taxlaw-2867	576	35	owned	own	VERB
taxlaw-2867	576	36	oil	oil	NOUN
taxlaw-2867	576	37	companies	company	NOUN
taxlaw-2867	576	38	to	to	PART
taxlaw-2867	576	39	acquire	acquire	VERB
taxlaw-2867	576	40	stakes	stake	NOUN
taxlaw-2867	576	41	in	in	ADP
taxlaw-2867	576	42	foreign	foreign	ADJ
taxlaw-2867	576	43	oil	oil	NOUN
taxlaw-2867	576	44	and	and	CCONJ
taxlaw-2867	576	45	gas	gas	NOUN
taxlaw-2867	576	46	production	production	NOUN
taxlaw-2867	576	47	to	to	PART
taxlaw-2867	576	48	better	well	ADV
taxlaw-2867	576	49	secure	secure	VERB
taxlaw-2867	576	50	china	china	PROPN
taxlaw-2867	576	51	’s	’s	PART
taxlaw-2867	576	52	access	access	NOUN
taxlaw-2867	576	53	to	to	ADP
taxlaw-2867	576	54	energy	energy	NOUN
taxlaw-2867	576	55	resources	resource	NOUN
taxlaw-2867	576	56	.	.	PUNCT
taxlaw-2867	577	1	218	218	NUM
taxlaw-2867	577	2	similar	similar	ADJ
taxlaw-2867	577	3	support	support	NOUN
taxlaw-2867	577	4	was	be	AUX
taxlaw-2867	577	5	also	also	ADV
taxlaw-2867	577	6	extended	extend	VERB
taxlaw-2867	577	7	to	to	ADP
taxlaw-2867	577	8	soes	soe	NOUN
taxlaw-2867	577	9	to	to	PART
taxlaw-2867	577	10	secure	secure	VERB
taxlaw-2867	577	11	foreign	foreign	ADJ
taxlaw-2867	577	12	mineral	mineral	NOUN
taxlaw-2867	577	13	resources.219	resources.219	NOUN
taxlaw-2867	577	14	over	over	ADP
taxlaw-2867	577	15	the	the	DET
taxlaw-2867	577	16	decade	decade	NOUN
taxlaw-2867	577	17	,	,	PUNCT
taxlaw-2867	577	18	state	state	NOUN
taxlaw-2867	577	19	officials	official	NOUN
taxlaw-2867	577	20	would	would	AUX
taxlaw-2867	577	21	broaden	broaden	VERB
taxlaw-2867	577	22	the	the	DET
taxlaw-2867	577	23	policy	policy	NOUN
taxlaw-2867	577	24	beyond	beyond	ADP
taxlaw-2867	577	25	natural	natural	ADJ
taxlaw-2867	577	26	resources	resource	NOUN
taxlaw-2867	577	27	and	and	CCONJ
taxlaw-2867	577	28	extend	extend	VERB
taxlaw-2867	577	29	support	support	NOUN
taxlaw-2867	577	30	to	to	ADP
taxlaw-2867	577	31	foreign	foreign	ADJ
taxlaw-2867	577	32	projects	project	NOUN
taxlaw-2867	577	33	in	in	ADP
taxlaw-2867	577	34	the	the	DET
taxlaw-2867	577	35	transportation	transportation	NOUN
taxlaw-2867	577	36	,	,	PUNCT
taxlaw-2867	577	37	telecommunications	telecommunication	NOUN
taxlaw-2867	577	38	,	,	PUNCT
taxlaw-2867	577	39	and	and	CCONJ
taxlaw-2867	577	40	nuclear	nuclear	ADJ
taxlaw-2867	577	41	energy	energy	NOUN
taxlaw-2867	577	42	sectors.220	sectors.220	NOUN
taxlaw-2867	577	43	as	as	ADP
taxlaw-2867	577	44	a	a	DET
taxlaw-2867	577	45	result	result	NOUN
taxlaw-2867	577	46	of	of	ADP
taxlaw-2867	577	47	these	these	DET
taxlaw-2867	577	48	policies	policy	NOUN
taxlaw-2867	577	49	,	,	PUNCT
taxlaw-2867	577	50	from	from	ADP
taxlaw-2867	577	51	2005	2005	NUM
taxlaw-2867	577	52	to	to	ADP
taxlaw-2867	577	53	2013	2013	NUM
taxlaw-2867	577	54	,	,	PUNCT
taxlaw-2867	577	55	soes	soe	NOUN
taxlaw-2867	577	56	were	be	AUX
taxlaw-2867	577	57	responsible	responsible	ADJ
taxlaw-2867	577	58	for	for	ADP
taxlaw-2867	577	59	upwards	upwards	ADJ
taxlaw-2867	577	60	of	of	ADP
taxlaw-2867	577	61	90	90	NUM
taxlaw-2867	577	62	percent	percent	NOUN
taxlaw-2867	577	63	of	of	ADP
taxlaw-2867	577	64	chinese	chinese	ADJ
taxlaw-2867	577	65	outbound	outbound	NOUN
taxlaw-2867	578	1	direct	direct	ADJ
taxlaw-2867	578	2	investments.221	investments.221	NOUN
taxlaw-2867	578	3	the	the	DET
taxlaw-2867	578	4	2013	2013	NUM
taxlaw-2867	578	5	announcement	announcement	NOUN
taxlaw-2867	578	6	of	of	ADP
taxlaw-2867	578	7	the	the	DET
taxlaw-2867	578	8	“	"	PUNCT
taxlaw-2867	578	9	one	one	NUM
taxlaw-2867	578	10	belt	belt	NOUN
taxlaw-2867	578	11	,	,	PUNCT
taxlaw-2867	578	12	one	one	NUM
taxlaw-2867	578	13	road	road	NOUN
taxlaw-2867	578	14	”	"	PUNCT
taxlaw-2867	578	15	initiative	initiative	NOUN
taxlaw-2867	578	16	sparked	spark	VERB
taxlaw-2867	578	17	additional	additional	ADJ
taxlaw-2867	578	18	overseas	overseas	ADJ
taxlaw-2867	578	19	investment	investment	NOUN
taxlaw-2867	578	20	by	by	ADP
taxlaw-2867	578	21	soes.222	soes.222	PROPN
taxlaw-2867	578	22	the	the	DET
taxlaw-2867	578	23	initiative	initiative	NOUN
taxlaw-2867	578	24	has	have	AUX
taxlaw-2867	578	25	been	be	AUX
taxlaw-2867	578	26	described	describe	VERB
taxlaw-2867	578	27	as	as	ADP
taxlaw-2867	578	28	an	an	DET
taxlaw-2867	578	29	“	"	PUNCT
taxlaw-2867	578	30	‘	'	PUNCT
taxlaw-2867	578	31	upgraded	upgrade	VERB
taxlaw-2867	578	32	’	'	PUNCT
taxlaw-2867	578	33	version	version	NOUN
taxlaw-2867	578	34	of	of	ADP
taxlaw-2867	578	35	china	china	PROPN
taxlaw-2867	578	36	’s	’s	PART
taxlaw-2867	578	37	‘	'	PUNCT
taxlaw-2867	578	38	go	go	VERB
taxlaw-2867	578	39	global	global	ADJ
taxlaw-2867	578	40	’	'	PUNCT
taxlaw-2867	578	41	strategy	strategy	NOUN
taxlaw-2867	578	42	”	"	PUNCT
taxlaw-2867	578	43	as	as	SCONJ
taxlaw-2867	578	44	it	it	PRON
taxlaw-2867	578	45	seems	seems	AUX
taxlaw-2867	578	46	designed	design	VERB
taxlaw-2867	578	47	,	,	PUNCT
taxlaw-2867	578	48	in	in	ADP
taxlaw-2867	578	49	part	part	NOUN
taxlaw-2867	578	50	,	,	PUNCT
taxlaw-2867	578	51	to	to	PART
taxlaw-2867	578	52	further	far	ADV
taxlaw-2867	578	53	expand	expand	VERB
taxlaw-2867	578	54	the	the	DET
taxlaw-2867	578	55	global	global	ADJ
taxlaw-2867	578	56	footprint	footprint	NOUN
taxlaw-2867	578	57	of	of	ADP
taxlaw-2867	578	58	china	china	PROPN
taxlaw-2867	578	59	’s	’s	PART
taxlaw-2867	578	60	soes.223	soes.223	PROPN
taxlaw-2867	578	61	since	since	SCONJ
taxlaw-2867	578	62	soes	soe	NOUN
taxlaw-2867	578	63	dominate	dominate	VERB
taxlaw-2867	578	64	infrastructure	infrastructure	NOUN
taxlaw-2867	578	65	-	-	PUNCT
taxlaw-2867	578	66	related	relate	VERB
taxlaw-2867	578	67	industries	industry	NOUN
taxlaw-2867	578	68	within	within	ADP
taxlaw-2867	578	69	china	china	PROPN
taxlaw-2867	578	70	,	,	PUNCT
taxlaw-2867	578	71	the	the	DET
taxlaw-2867	578	72	initiative	initiative	NOUN
taxlaw-2867	578	73	’s	’s	PART
taxlaw-2867	578	74	focus	focus	NOUN
taxlaw-2867	578	75	on	on	ADP
taxlaw-2867	578	76	boosting	boost	VERB
taxlaw-2867	578	77	transportation	transportation	NOUN
taxlaw-2867	578	78	and	and	CCONJ
taxlaw-2867	578	79	energy	energy	NOUN
taxlaw-2867	578	80	infrastructure	infrastructure	NOUN
taxlaw-2867	578	81	across	across	ADP
taxlaw-2867	578	82	eurasia	eurasia	PROPN
taxlaw-2867	578	83	places	place	NOUN
taxlaw-2867	578	84	soes	soe	NOUN
taxlaw-2867	578	85	at	at	ADP
taxlaw-2867	578	86	its	its	PRON
taxlaw-2867	578	87	center.224	center.224	PROPN
taxlaw-2867	578	88	within	within	ADP
taxlaw-2867	578	89	its	its	PRON
taxlaw-2867	578	90	first	first	ADJ
taxlaw-2867	578	91	two	two	NUM
taxlaw-2867	578	92	years	year	NOUN
taxlaw-2867	578	93	,	,	PUNCT
taxlaw-2867	578	94	the	the	DET
taxlaw-2867	578	95	initiative	initiative	NOUN
taxlaw-2867	578	96	had	have	AUX
taxlaw-2867	578	97	already	already	ADV
taxlaw-2867	578	98	produced	produce	VERB
taxlaw-2867	578	99	new	new	ADJ
taxlaw-2867	578	100	lucrative	lucrative	ADJ
taxlaw-2867	578	101	business	business	NOUN
taxlaw-2867	578	102	217	217	NUM
taxlaw-2867	578	103	see	see	VERB
taxlaw-2867	578	104	shambaugh	shambaugh	NOUN
taxlaw-2867	578	105	,	,	PUNCT
taxlaw-2867	578	106	supra	supra	ADJ
taxlaw-2867	578	107	note	note	NOUN
taxlaw-2867	578	108	215	215	NUM
taxlaw-2867	578	109	,	,	PUNCT
taxlaw-2867	578	110	at	at	ADP
taxlaw-2867	578	111	176	176	NUM
taxlaw-2867	578	112	;	;	PUNCT
taxlaw-2867	578	113	du	du	PROPN
taxlaw-2867	578	114	,	,	PUNCT
taxlaw-2867	578	115	supra	supra	PROPN
taxlaw-2867	578	116	note	note	PROPN
taxlaw-2867	578	117	205	205	NUM
taxlaw-2867	578	118	,	,	PUNCT
taxlaw-2867	578	119	at	at	ADP
taxlaw-2867	578	120	1134	1134	NUM
taxlaw-2867	578	121	.	.	PUNCT
taxlaw-2867	579	1	218	218	NUM
taxlaw-2867	579	2	see	see	VERB
taxlaw-2867	579	3	taylor	taylor	PROPN
taxlaw-2867	579	4	,	,	PUNCT
taxlaw-2867	579	5	supra	supra	PROPN
taxlaw-2867	579	6	note	note	PROPN
taxlaw-2867	579	7	176	176	NUM
taxlaw-2867	579	8	,	,	PUNCT
taxlaw-2867	579	9	at	at	ADP
taxlaw-2867	579	10	79	79	NUM
taxlaw-2867	579	11	;	;	PUNCT
taxlaw-2867	579	12	peter	peter	PROPN
taxlaw-2867	579	13	c.	c.	PROPN
taxlaw-2867	579	14	evans	evans	PROPN
taxlaw-2867	579	15	&	&	CCONJ
taxlaw-2867	579	16	erica	erica	PROPN
taxlaw-2867	579	17	s.	s.	PROPN
taxlaw-2867	579	18	downs	downs	PROPN
taxlaw-2867	579	19	,	,	PUNCT
taxlaw-2867	579	20	untangling	untangle	VERB
taxlaw-2867	579	21	china	china	PROPN
taxlaw-2867	579	22	’s	’s	PART
taxlaw-2867	579	23	quest	quest	NOUN
taxlaw-2867	579	24	for	for	ADP
taxlaw-2867	579	25	oil	oil	NOUN
taxlaw-2867	579	26	through	through	ADP
taxlaw-2867	579	27	state	state	NOUN
taxlaw-2867	579	28	-	-	PUNCT
taxlaw-2867	579	29	backed	back	VERB
taxlaw-2867	579	30	financial	financial	ADJ
taxlaw-2867	579	31	deals	deal	NOUN
taxlaw-2867	579	32	,	,	PUNCT
taxlaw-2867	579	33	brookings	brookings	PROPN
taxlaw-2867	579	34	(	(	PUNCT
taxlaw-2867	579	35	may	may	AUX
taxlaw-2867	579	36	,	,	PUNCT
taxlaw-2867	579	37	1	1	NUM
taxlaw-2867	579	38	,	,	PUNCT
taxlaw-2867	579	39	2006	2006	NUM
taxlaw-2867	579	40	)	)	PUNCT
taxlaw-2867	579	41	,	,	PUNCT
taxlaw-2867	579	42	https://www.brookings.edu/research/untangling-chinasquest-for-oil-through-state-backed-financial-deals/	https://www.brookings.edu/research/untangling-chinasquest-for-oil-through-state-backed-financial-deals/	VERB
taxlaw-2867	580	1	[	[	X
taxlaw-2867	580	2	https://perma.cc/yxq5-fztp	https://perma.cc/yxq5-fztp	X
taxlaw-2867	580	3	]	]	X
taxlaw-2867	580	4	;	;	PUNCT
taxlaw-2867	580	5	see	see	VERB
taxlaw-2867	580	6	also	also	ADV
taxlaw-2867	580	7	daniel	daniel	PROPN
taxlaw-2867	580	8	c.	c.	PROPN
taxlaw-2867	580	9	o’neil	o’neil	PROPN
taxlaw-2867	580	10	,	,	PUNCT
taxlaw-2867	580	11	risky	risky	ADJ
taxlaw-2867	580	12	business	business	NOUN
taxlaw-2867	580	13	:	:	PUNCT
taxlaw-2867	580	14	the	the	DET
taxlaw-2867	580	15	political	political	ADJ
taxlaw-2867	580	16	economy	economy	NOUN
taxlaw-2867	580	17	of	of	ADP
taxlaw-2867	580	18	chinese	chinese	ADJ
taxlaw-2867	580	19	investment	investment	NOUN
taxlaw-2867	580	20	in	in	ADP
taxlaw-2867	580	21	kazakhstan	kazakhstan	PROPN
taxlaw-2867	580	22	,	,	PUNCT
taxlaw-2867	580	23	5	5	NUM
taxlaw-2867	580	24	j.	j.	PROPN
taxlaw-2867	580	25	eurasian	eurasian	ADJ
taxlaw-2867	580	26	stud	stud	PROPN
taxlaw-2867	580	27	.	.	PUNCT
taxlaw-2867	581	1	145	145	NUM
taxlaw-2867	581	2	(	(	PUNCT
taxlaw-2867	581	3	2014	2014	NUM
taxlaw-2867	581	4	)	)	PUNCT
taxlaw-2867	582	1	(	(	PUNCT
taxlaw-2867	582	2	discussing	discuss	VERB
taxlaw-2867	582	3	the	the	DET
taxlaw-2867	582	4	types	type	NOUN
taxlaw-2867	582	5	of	of	ADP
taxlaw-2867	582	6	central	central	ADJ
taxlaw-2867	582	7	government	government	NOUN
taxlaw-2867	582	8	financial	financial	ADJ
taxlaw-2867	582	9	support	support	NOUN
taxlaw-2867	582	10	offered	offer	VERB
taxlaw-2867	582	11	to	to	ADP
taxlaw-2867	582	12	chinese	chinese	ADJ
taxlaw-2867	582	13	oil	oil	NOUN
taxlaw-2867	582	14	and	and	CCONJ
taxlaw-2867	582	15	gas	gas	NOUN
taxlaw-2867	582	16	soes	soe	NOUN
taxlaw-2867	582	17	operating	operate	VERB
taxlaw-2867	582	18	in	in	ADP
taxlaw-2867	582	19	kazakhstan	kazakhstan	PROPN
taxlaw-2867	582	20	)	)	PUNCT
taxlaw-2867	582	21	.	.	PUNCT
taxlaw-2867	583	1	219	219	NUM
taxlaw-2867	583	2	erica	erica	PROPN
taxlaw-2867	583	3	.	.	PUNCT
taxlaw-2867	584	1	s.	s.	PROPN
taxlaw-2867	584	2	downs	downs	PROPN
taxlaw-2867	584	3	,	,	PUNCT
taxlaw-2867	584	4	whatever	whatever	PRON
taxlaw-2867	584	5	became	become	VERB
taxlaw-2867	584	6	of	of	ADP
taxlaw-2867	584	7	china	china	PROPN
taxlaw-2867	584	8	,	,	PUNCT
taxlaw-2867	584	9	inc	inc	PROPN
taxlaw-2867	584	10	.	.	PROPN
taxlaw-2867	584	11	?	?	PUNCT
taxlaw-2867	584	12	,	,	PUNCT
taxlaw-2867	584	13	brookings	brookings	PROPN
taxlaw-2867	584	14	(	(	PUNCT
taxlaw-2867	584	15	june	june	PROPN
taxlaw-2867	584	16	24	24	NUM
taxlaw-2867	584	17	,	,	PUNCT
taxlaw-2867	584	18	2014	2014	NUM
taxlaw-2867	584	19	)	)	PUNCT
taxlaw-2867	584	20	,	,	PUNCT
taxlaw-2867	584	21	https://www.brookings.edu/articles/whatever-became-of-china-inc/	https://www.brookings.edu/articles/whatever-became-of-china-inc/	PROPN
taxlaw-2867	585	1	[	[	X
taxlaw-2867	585	2	https://perma.cc/uh8c-lvfu](“driven	https://perma.cc/uh8c-lvfu](“driven	PROPN
taxlaw-2867	585	3	by	by	ADP
taxlaw-2867	585	4	an	an	DET
taxlaw-2867	585	5	unexpected	unexpected	ADJ
taxlaw-2867	585	6	surge	surge	NOUN
taxlaw-2867	585	7	in	in	ADP
taxlaw-2867	585	8	the	the	DET
taxlaw-2867	585	9	country	country	NOUN
taxlaw-2867	585	10	’s	’s	PART
taxlaw-2867	585	11	commodity	commodity	NOUN
taxlaw-2867	585	12	demand	demand	NOUN
taxlaw-2867	585	13	and	and	CCONJ
taxlaw-2867	585	14	fueled	fuel	VERB
taxlaw-2867	585	15	by	by	ADP
taxlaw-2867	585	16	cheap	cheap	ADJ
taxlaw-2867	585	17	loans	loan	NOUN
taxlaw-2867	585	18	from	from	ADP
taxlaw-2867	585	19	state	state	NOUN
taxlaw-2867	585	20	-	-	PUNCT
taxlaw-2867	585	21	owned	own	VERB
taxlaw-2867	585	22	policy	policy	NOUN
taxlaw-2867	585	23	banks	bank	NOUN
taxlaw-2867	585	24	,	,	PUNCT
taxlaw-2867	585	25	chinese	chinese	ADJ
taxlaw-2867	585	26	firms	firm	NOUN
taxlaw-2867	585	27	went	go	VERB
taxlaw-2867	585	28	on	on	ADP
taxlaw-2867	585	29	a	a	DET
taxlaw-2867	585	30	resource	resource	NOUN
taxlaw-2867	585	31	buying	buying	NOUN
taxlaw-2867	585	32	binge	binge	NOUN
taxlaw-2867	585	33	from	from	ADP
taxlaw-2867	585	34	afghanistan	afghanistan	PROPN
taxlaw-2867	585	35	to	to	ADP
taxlaw-2867	585	36	zambia	zambia	PROPN
taxlaw-2867	585	37	.	.	PUNCT
taxlaw-2867	585	38	”	"	PUNCT
taxlaw-2867	585	39	)	)	PUNCT
taxlaw-2867	585	40	;	;	PUNCT
taxlaw-2867	585	41	brad	brad	PROPN
taxlaw-2867	585	42	plumer	plumer	PROPN
taxlaw-2867	585	43	,	,	PUNCT
taxlaw-2867	585	44	how	how	SCONJ
taxlaw-2867	585	45	china	china	PROPN
taxlaw-2867	585	46	’s	’s	PART
taxlaw-2867	585	47	appetite	appetite	NOUN
taxlaw-2867	585	48	for	for	ADP
taxlaw-2867	585	49	raw	raw	ADJ
taxlaw-2867	585	50	materials	material	NOUN
taxlaw-2867	585	51	is	be	AUX
taxlaw-2867	585	52	transforming	transform	VERB
taxlaw-2867	585	53	the	the	DET
taxlaw-2867	585	54	world	world	NOUN
taxlaw-2867	585	55	,	,	PUNCT
taxlaw-2867	585	56	wash	wash	NOUN
taxlaw-2867	585	57	.	.	PUNCT
taxlaw-2867	586	1	post	post	PROPN
taxlaw-2867	586	2	,	,	PUNCT
taxlaw-2867	586	3	feb	feb	PROPN
taxlaw-2867	586	4	.	.	PROPN
taxlaw-2867	586	5	13	13	NUM
taxlaw-2867	586	6	,	,	PUNCT
taxlaw-2867	586	7	2014	2014	NUM
taxlaw-2867	586	8	,	,	PUNCT
taxlaw-2867	586	9	https://www.washingtonpost.com/news/wonk/wp/2014/02/13/how-chinas-hunt-for-raw-materials-is-changing-theworld/?utm_term=.d3e1bdc403ea	https://www.washingtonpost.com/news/wonk/wp/2014/02/13/how-chinas-hunt-for-raw-materials-is-changing-theworld/?utm_term=.d3e1bdc403ea	NOUN
taxlaw-2867	587	1	[	[	X
taxlaw-2867	587	2	https://perma.cc/cla2-cecl	https://perma.cc/cla2-cecl	NUM
taxlaw-2867	587	3	]	]	X
taxlaw-2867	587	4	.	.	PUNCT
taxlaw-2867	588	1	220	220	NUM
taxlaw-2867	588	2	see	see	VERB
taxlaw-2867	588	3	shambaugh	shambaugh	NOUN
taxlaw-2867	588	4	,	,	PUNCT
taxlaw-2867	588	5	supra	supra	ADJ
taxlaw-2867	588	6	note	note	NOUN
taxlaw-2867	588	7	215	215	NUM
taxlaw-2867	588	8	,	,	PUNCT
taxlaw-2867	588	9	at	at	ADP
taxlaw-2867	588	10	176	176	NUM
taxlaw-2867	588	11	;	;	PUNCT
taxlaw-2867	588	12	du	du	PROPN
taxlaw-2867	588	13	,	,	PUNCT
taxlaw-2867	588	14	supra	supra	PROPN
taxlaw-2867	588	15	note	note	PROPN
taxlaw-2867	588	16	205	205	NUM
taxlaw-2867	588	17	,	,	PUNCT
taxlaw-2867	588	18	at	at	ADP
taxlaw-2867	588	19	1134	1134	NUM
taxlaw-2867	588	20	;	;	PUNCT
taxlaw-2867	588	21	shannon	shannon	PROPN
taxlaw-2867	588	22	tiezzi	tiezzi	PROPN
taxlaw-2867	588	23	,	,	PUNCT
taxlaw-2867	588	24	china	china	PROPN
taxlaw-2867	588	25	urges	urge	VERB
taxlaw-2867	588	26	companies	company	NOUN
taxlaw-2867	588	27	to	to	PART
taxlaw-2867	588	28	‘	'	PUNCT
taxlaw-2867	588	29	go	go	VERB
taxlaw-2867	588	30	global	global	ADJ
taxlaw-2867	588	31	,	,	PUNCT
taxlaw-2867	588	32	’	'	PUNCT
taxlaw-2867	588	33	diplomat	diplomat	NOUN
taxlaw-2867	588	34	(	(	PUNCT
taxlaw-2867	588	35	dec	dec	PROPN
taxlaw-2867	588	36	.	.	PROPN
taxlaw-2867	588	37	25	25	NUM
taxlaw-2867	588	38	,	,	PUNCT
taxlaw-2867	588	39	2014	2014	NUM
taxlaw-2867	588	40	)	)	PUNCT
taxlaw-2867	588	41	,	,	PUNCT
taxlaw-2867	588	42	https://thediplomat.com/2014/12/china-urges-companies-togo-global	https://thediplomat.com/2014/12/china-urges-companies-togo-global	PUNCT
taxlaw-2867	589	1	[	[	X
taxlaw-2867	589	2	https://perma.cc/7c5q-bx4	https://perma.cc/7c5q-bx4	X
taxlaw-2867	589	3	m	m	PRON
taxlaw-2867	589	4	]	]	X
taxlaw-2867	589	5	.	.	PUNCT
taxlaw-2867	590	1	221	221	NUM
taxlaw-2867	590	2	see	see	VERB
taxlaw-2867	590	3	wang	wang	PROPN
taxlaw-2867	590	4	et	et	PROPN
taxlaw-2867	590	5	al	al	PROPN
taxlaw-2867	590	6	.	.	PROPN
taxlaw-2867	590	7	,	,	PUNCT
taxlaw-2867	590	8	supra	supra	PROPN
taxlaw-2867	590	9	note	note	NOUN
taxlaw-2867	590	10	115	115	NUM
taxlaw-2867	590	11	,	,	PUNCT
taxlaw-2867	590	12	at	at	ADP
taxlaw-2867	590	13	322	322	NUM
taxlaw-2867	590	14	(	(	PUNCT
taxlaw-2867	590	15	“	"	PUNCT
taxlaw-2867	590	16	according	accord	VERB
taxlaw-2867	590	17	to	to	ADP
taxlaw-2867	590	18	our	our	PRON
taxlaw-2867	590	19	calculations	calculation	NOUN
taxlaw-2867	590	20	,	,	PUNCT
taxlaw-2867	590	21	between	between	ADP
taxlaw-2867	590	22	2005	2005	NUM
taxlaw-2867	590	23	and	and	CCONJ
taxlaw-2867	590	24	2013	2013	NUM
taxlaw-2867	590	25	,	,	PUNCT
taxlaw-2867	590	26	89.4	89.4	NUM
taxlaw-2867	590	27	per	per	ADP
taxlaw-2867	590	28	cent	cent	NOUN
taxlaw-2867	590	29	of	of	ADP
taxlaw-2867	590	30	the	the	DET
taxlaw-2867	590	31	us$807.5	us$807.5	ADJ
taxlaw-2867	590	32	billion	billion	NUM
taxlaw-2867	590	33	of	of	ADP
taxlaw-2867	590	34	chinese	chinese	ADJ
taxlaw-2867	590	35	odi	odi	NOUN
taxlaw-2867	590	36	and	and	CCONJ
taxlaw-2867	590	37	contracts	contract	NOUN
taxlaw-2867	590	38	were	be	AUX
taxlaw-2867	590	39	linked	link	VERB
taxlaw-2867	590	40	to	to	ADP
taxlaw-2867	590	41	soes	soe	NOUN
taxlaw-2867	590	42	.	.	PUNCT
taxlaw-2867	590	43	”	"	PUNCT
taxlaw-2867	590	44	)	)	PUNCT
taxlaw-2867	590	45	;	;	PUNCT
taxlaw-2867	590	46	see	see	VERB
taxlaw-2867	590	47	also	also	ADV
taxlaw-2867	590	48	shambaugh	shambaugh	NOUN
taxlaw-2867	590	49	,	,	PUNCT
taxlaw-2867	590	50	supra	supra	ADJ
taxlaw-2867	590	51	note	note	NOUN
taxlaw-2867	590	52	215	215	NUM
taxlaw-2867	590	53	,	,	PUNCT
taxlaw-2867	590	54	at	at	ADP
taxlaw-2867	590	55	178	178	NUM
taxlaw-2867	590	56	(	(	PUNCT
taxlaw-2867	590	57	noting	note	VERB
taxlaw-2867	590	58	the	the	DET
taxlaw-2867	590	59	“	"	PUNCT
taxlaw-2867	590	60	dominant	dominant	ADJ
taxlaw-2867	590	61	position	position	NOUN
taxlaw-2867	590	62	of	of	ADP
taxlaw-2867	590	63	central	central	ADJ
taxlaw-2867	590	64	level	level	NOUN
taxlaw-2867	590	65	soes	soe	NOUN
taxlaw-2867	590	66	”	"	PUNCT
taxlaw-2867	590	67	in	in	ADP
taxlaw-2867	590	68	chinese	chinese	ADJ
taxlaw-2867	590	69	odi	odi	NOUN
taxlaw-2867	590	70	as	as	ADP
taxlaw-2867	590	71	of	of	ADP
taxlaw-2867	590	72	2010	2010	NUM
taxlaw-2867	590	73	)	)	PUNCT
taxlaw-2867	590	74	.	.	PUNCT
taxlaw-2867	591	1	222	222	NUM
taxlaw-2867	591	2	see	see	VERB
taxlaw-2867	591	3	zhang	zhang	PROPN
taxlaw-2867	591	4	ye	ye	PROPN
taxlaw-2867	591	5	,	,	PUNCT
taxlaw-2867	591	6	central	central	ADJ
taxlaw-2867	591	7	soes	soe	NOUN
taxlaw-2867	591	8	contribute	contribute	VERB
taxlaw-2867	591	9	to	to	ADP
taxlaw-2867	591	10	b&r	b&r	NOUN
taxlaw-2867	591	11	initiative	initiative	NOUN
taxlaw-2867	591	12	,	,	PUNCT
taxlaw-2867	591	13	global	global	ADJ
taxlaw-2867	591	14	times	time	NOUN
taxlaw-2867	591	15	,	,	PUNCT
taxlaw-2867	591	16	may	may	AUX
taxlaw-2867	591	17	8	8	NUM
taxlaw-2867	591	18	,	,	PUNCT
taxlaw-2867	591	19	2017	2017	NUM
taxlaw-2867	591	20	,	,	PUNCT
taxlaw-2867	591	21	http://www.globaltimes.cn/content/1045920.shtml	http://www.globaltimes.cn/content/1045920.shtml	PROPN
taxlaw-2867	591	22	[	[	X
taxlaw-2867	591	23	https://perma.cc/8sxu-epvj	https://perma.cc/8sxu-epvj	PROPN
taxlaw-2867	591	24	]	]	PUNCT
taxlaw-2867	591	25	;	;	PUNCT
taxlaw-2867	591	26	see	see	VERB
taxlaw-2867	591	27	also	also	ADV
taxlaw-2867	591	28	spencer	spencer	PROPN
taxlaw-2867	591	29	sheehan	sheehan	PROPN
taxlaw-2867	591	30	,	,	PUNCT
taxlaw-2867	591	31	the	the	DET
taxlaw-2867	591	32	problem	problem	NOUN
taxlaw-2867	591	33	with	with	ADP
taxlaw-2867	591	34	china	china	PROPN
taxlaw-2867	591	35	’s	’s	PART
taxlaw-2867	591	36	one	one	NUM
taxlaw-2867	591	37	belt	belt	NOUN
taxlaw-2867	591	38	,	,	PUNCT
taxlaw-2867	591	39	one	one	NUM
taxlaw-2867	591	40	road	road	NOUN
taxlaw-2867	591	41	strategy	strategy	NOUN
taxlaw-2867	591	42	,	,	PUNCT
taxlaw-2867	591	43	diplomat	diplomat	NOUN
taxlaw-2867	591	44	(	(	PUNCT
taxlaw-2867	591	45	may	may	PROPN
taxlaw-2867	591	46	24	24	NUM
taxlaw-2867	591	47	,	,	PUNCT
taxlaw-2867	591	48	2017	2017	NUM
taxlaw-2867	591	49	)	)	PUNCT
taxlaw-2867	591	50	,	,	PUNCT
taxlaw-2867	591	51	https://thediplomat.com/2017/05/the-problem-with-chinas-one-belt-one-road-strategy/	https://thediplomat.com/2017/05/the-problem-with-chinas-one-belt-one-road-strategy/	PROPN
taxlaw-2867	592	1	[	[	X
taxlaw-2867	592	2	https://perma.cc/z78n7kt8](noting	https://perma.cc/z78n7kt8](note	VERB
taxlaw-2867	592	3	that	that	SCONJ
taxlaw-2867	592	4	projects	project	NOUN
taxlaw-2867	592	5	associated	associate	VERB
taxlaw-2867	592	6	with	with	ADP
taxlaw-2867	592	7	the	the	DET
taxlaw-2867	592	8	initiative	initiative	NOUN
taxlaw-2867	592	9	“	"	PUNCT
taxlaw-2867	592	10	are	be	AUX
taxlaw-2867	592	11	often	often	ADV
taxlaw-2867	592	12	tied	tie	VERB
taxlaw-2867	592	13	to	to	ADP
taxlaw-2867	592	14	political	political	ADJ
taxlaw-2867	592	15	pacts	pact	NOUN
taxlaw-2867	592	16	through	through	ADP
taxlaw-2867	592	17	which	which	PRON
taxlaw-2867	592	18	china	china	PROPN
taxlaw-2867	592	19	’s	’s	PART
taxlaw-2867	592	20	stateowned	stateowne	VERB
taxlaw-2867	592	21	enterprises	enterprise	NOUN
taxlaw-2867	592	22	get	get	VERB
taxlaw-2867	592	23	exclusive	exclusive	ADJ
taxlaw-2867	592	24	bidding	bidding	NOUN
taxlaw-2867	592	25	rights	right	NOUN
taxlaw-2867	592	26	”	"	PUNCT
taxlaw-2867	592	27	)	)	PUNCT
taxlaw-2867	592	28	.	.	PUNCT
taxlaw-2867	593	1	223	223	NUM
taxlaw-2867	593	2	yu	yu	PROPN
taxlaw-2867	593	3	jie	jie	PROPN
taxlaw-2867	593	4	,	,	PUNCT
taxlaw-2867	593	5	china	china	PROPN
taxlaw-2867	593	6	’s	’s	PART
taxlaw-2867	593	7	one	one	NUM
taxlaw-2867	593	8	belt	belt	NOUN
taxlaw-2867	593	9	,	,	PUNCT
taxlaw-2867	593	10	one	one	NUM
taxlaw-2867	593	11	road	road	NOUN
taxlaw-2867	593	12	:	:	PUNCT
taxlaw-2867	593	13	a	a	DET
taxlaw-2867	593	14	reality	reality	NOUN
taxlaw-2867	593	15	check	check	NOUN
taxlaw-2867	593	16	,	,	PUNCT
taxlaw-2867	593	17	lse	lse	NOUN
taxlaw-2867	593	18	ideas	idea	NOUN
taxlaw-2867	593	19	,	,	PUNCT
taxlaw-2867	593	20	medium	medium	NOUN
taxlaw-2867	593	21	(	(	PUNCT
taxlaw-2867	593	22	july	july	PROPN
taxlaw-2867	593	23	24	24	NUM
taxlaw-2867	593	24	,	,	PUNCT
taxlaw-2867	593	25	2017	2017	NUM
taxlaw-2867	593	26	)	)	PUNCT
taxlaw-2867	593	27	,	,	PUNCT
taxlaw-2867	593	28	https://medium.com/@lseideas/chinas-one-belt-one-road-a-reality-check-b28030ac6d3b	https://medium.com/@lseideas/chinas-one-belt-one-road-a-reality-check-b28030ac6d3b	PROPN
taxlaw-2867	594	1	[	[	X
taxlaw-2867	594	2	https://perma.cc/d8yuy7za	https://perma.cc/d8yuy7za	X
taxlaw-2867	594	3	]	]	PUNCT
taxlaw-2867	594	4	.	.	PUNCT
taxlaw-2867	595	1	224	224	NUM
taxlaw-2867	595	2	gisela	gisela	PROPN
taxlaw-2867	595	3	grieger	grieger	PROPN
taxlaw-2867	595	4	,	,	PUNCT
taxlaw-2867	595	5	one	one	NUM
taxlaw-2867	595	6	belt	belt	NOUN
taxlaw-2867	595	7	,	,	PUNCT
taxlaw-2867	595	8	one	one	NUM
taxlaw-2867	595	9	road	road	NOUN
taxlaw-2867	595	10	(	(	PUNCT
taxlaw-2867	595	11	obor	obor	NOUN
taxlaw-2867	595	12	):	):	PUNCT
taxlaw-2867	595	13	china	china	PROPN
taxlaw-2867	595	14	's	's	PART
taxlaw-2867	595	15	regional	regional	ADJ
taxlaw-2867	595	16	integration	integration	NOUN
taxlaw-2867	595	17	initiative	initiative	NOUN
taxlaw-2867	595	18	,	,	PUNCT
taxlaw-2867	595	19	eur	eur	PROPN
taxlaw-2867	595	20	.	.	PUNCT
taxlaw-2867	595	21	parliamentary	parliamentary	ADJ
taxlaw-2867	595	22	res	re	NOUN
taxlaw-2867	595	23	.	.	PUNCT
taxlaw-2867	596	1	serv	serv	PROPN
taxlaw-2867	596	2	.	.	PROPN
taxlaw-2867	597	1	6	6	NUM
taxlaw-2867	597	2	,	,	PUNCT
taxlaw-2867	597	3	pe	pe	X
taxlaw-2867	597	4	586.608	586.608	NUM
taxlaw-2867	597	5	(	(	PUNCT
taxlaw-2867	597	6	july	july	PROPN
taxlaw-2867	597	7	2016	2016	NUM
taxlaw-2867	597	8	)	)	PUNCT
taxlaw-2867	597	9	(	(	PUNCT
taxlaw-2867	597	10	“	"	PUNCT
taxlaw-2867	597	11	large	large	ADJ
taxlaw-2867	597	12	state	state	NOUN
taxlaw-2867	597	13	-	-	PUNCT
taxlaw-2867	597	14	owned	own	VERB
taxlaw-2867	597	15	enterprises	enterprise	NOUN
taxlaw-2867	597	16	(	(	PUNCT
taxlaw-2867	597	17	soes	soe	NOUN
taxlaw-2867	597	18	)	)	PUNCT
taxlaw-2867	597	19	,	,	PUNCT
taxlaw-2867	597	20	which	which	PRON
taxlaw-2867	597	21	dominate	dominate	VERB
taxlaw-2867	597	22	the	the	DET
taxlaw-2867	597	23	chinese	chinese	ADJ
taxlaw-2867	597	24	infrastructure	infrastructure	NOUN
taxlaw-2867	597	25	-	-	PUNCT
taxlaw-2867	597	26	related	relate	VERB
taxlaw-2867	597	27	sectors	sector	NOUN
taxlaw-2867	597	28	,	,	PUNCT
taxlaw-2867	597	29	are	be	AUX
taxlaw-2867	597	30	expected	expect	VERB
taxlaw-2867	597	31	to	to	PART
taxlaw-2867	597	32	have	have	VERB
taxlaw-2867	597	33	a	a	DET
taxlaw-2867	597	34	major	major	ADJ
taxlaw-2867	597	35	stake	stake	NOUN
taxlaw-2867	597	36	in	in	ADP
taxlaw-2867	597	37	obor	obor	NOUN
taxlaw-2867	597	38	's	's	PART
taxlaw-2867	597	39	first	first	ADJ
taxlaw-2867	597	40	implementation	implementation	NOUN
taxlaw-2867	597	41	stage	stage	NOUN
taxlaw-2867	597	42	…	…	PUNCT
taxlaw-2867	597	43	.	.	PUNCT
taxlaw-2867	597	44	”	"	PUNCT
taxlaw-2867	597	45	)	)	PUNCT
taxlaw-2867	597	46	;	;	PUNCT
taxlaw-2867	597	47	see	see	VERB
taxlaw-2867	597	48	also	also	ADV
taxlaw-2867	597	49	julan	julan	VERB
taxlaw-2867	597	50	du	du	PROPN
taxlaw-2867	597	51	&	&	CCONJ
taxlaw-2867	597	52	yifei	yifei	PROPN
taxlaw-2867	597	53	zhang	zhang	PROPN
taxlaw-2867	597	54	,	,	PUNCT
taxlaw-2867	597	55	does	do	AUX
taxlaw-2867	597	56	one	one	NUM
taxlaw-2867	597	57	belt	belt	VERB
taxlaw-2867	597	58	one	one	NUM
taxlaw-2867	597	59	road	road	NOUN
taxlaw-2867	597	60	initiative	initiative	NOUN
taxlaw-2867	597	61	promote	promote	VERB
taxlaw-2867	597	62	chinese	chinese	ADJ
taxlaw-2867	597	63	overseas	overseas	ADJ
taxlaw-2867	597	64	direct	direct	ADJ
taxlaw-2867	597	65	investment	investment	NOUN
taxlaw-2867	597	66	?	?	PUNCT
taxlaw-2867	598	1	,	,	PUNCT
taxlaw-2867	598	2	47	47	NUM
taxlaw-2867	598	3	china	china	PROPN
taxlaw-2867	598	4	econ	econ	PROPN
taxlaw-2867	598	5	.	.	PUNCT
taxlaw-2867	599	1	rev	rev	PROPN
taxlaw-2867	599	2	.	.	PROPN
taxlaw-2867	599	3	189	189	NUM
taxlaw-2867	599	4	(	(	PUNCT
taxlaw-2867	599	5	2018	2018	NUM
taxlaw-2867	599	6	)	)	PUNCT
taxlaw-2867	599	7	(	(	PUNCT
taxlaw-2867	599	8	discussing	discuss	VERB
taxlaw-2867	599	9	the	the	DET
taxlaw-2867	599	10	role	role	NOUN
taxlaw-2867	599	11	of	of	ADP
taxlaw-2867	599	12	soes	soe	NOUN
taxlaw-2867	599	13	in	in	ADP
taxlaw-2867	599	14	one	one	NUM
taxlaw-2867	599	15	belt	belt	NOUN
taxlaw-2867	599	16	,	,	PUNCT
taxlaw-2867	599	17	one	one	NUM
taxlaw-2867	599	18	road	road	NOUN
taxlaw-2867	599	19	initiative	initiative	NOUN
taxlaw-2867	599	20	related	relate	VERB
taxlaw-2867	599	21	overseas	overseas	ADJ
taxlaw-2867	599	22	direct	direct	ADJ
taxlaw-2867	599	23	investment	investment	NOUN
taxlaw-2867	599	24	)	)	PUNCT
taxlaw-2867	599	25	.	.	PUNCT
taxlaw-2867	600	1	https://www.brookings.edu/research/untangling-chinas-quest-for-oil-through-state-backed-financial-deals/	https://www.brookings.edu/research/untangling-chinas-quest-for-oil-through-state-backed-financial-deals/	PROPN
taxlaw-2867	600	2	https://www.brookings.edu/research/untangling-chinas-quest-for-oil-through-state-backed-financial-deals/	https://www.brookings.edu/research/untangling-chinas-quest-for-oil-through-state-backed-financial-deals/	VERB
taxlaw-2867	600	3	https://www.brookings.edu/articles/whatever-became-of-china-inc/	https://www.brookings.edu/articles/whatever-became-of-china-inc/	PROPN
taxlaw-2867	600	4	https://www.washingtonpost.com/news/wonk/wp/2014/02/13/how-chinas-hunt-for-raw-materials-is-changing-the-world/?utm_term=.d3e1bdc403ea	https://www.washingtonpost.com/news/wonk/wp/2014/02/13/how-chinas-hunt-for-raw-materials-is-changing-the-world/?utm_term=.d3e1bdc403ea	NOUN
taxlaw-2867	600	5	https://www.washingtonpost.com/news/wonk/wp/2014/02/13/how-chinas-hunt-for-raw-materials-is-changing-the-world/?utm_term=.d3e1bdc403ea	https://www.washingtonpost.com/news/wonk/wp/2014/02/13/how-chinas-hunt-for-raw-materials-is-changing-the-world/?utm_term=.d3e1bdc403ea	X
taxlaw-2867	600	6	https://thediplomat.com/2014/12/china-urges-companies-to-go-global	https://thediplomat.com/2014/12/china-urges-companies-to-go-global	PROPN
taxlaw-2867	600	7	https://thediplomat.com/2014/12/china-urges-companies-to-go-global	https://thediplomat.com/2014/12/china-urges-companies-to-go-global	PROPN
taxlaw-2867	600	8	http://www.globaltimes.cn/content/1045920.shtml	http://www.globaltimes.cn/content/1045920.shtml	PROPN
taxlaw-2867	600	9	106	106	NUM
taxlaw-2867	601	1	[	[	X
taxlaw-2867	601	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	601	3	columbia	columbia	PROPN
taxlaw-2867	601	4	journal	journal	PROPN
taxlaw-2867	601	5	of	of	ADP
taxlaw-2867	601	6	tax	tax	NOUN
taxlaw-2867	601	7	law	law	NOUN
taxlaw-2867	601	8	opportunities	opportunity	NOUN
taxlaw-2867	601	9	for	for	ADP
taxlaw-2867	601	10	the	the	DET
taxlaw-2867	601	11	ten	ten	NUM
taxlaw-2867	601	12	or	or	CCONJ
taxlaw-2867	601	13	so	so	ADV
taxlaw-2867	601	14	central	central	ADJ
taxlaw-2867	601	15	soes	soe	NOUN
taxlaw-2867	601	16	focused	focus	VERB
taxlaw-2867	601	17	on	on	ADP
taxlaw-2867	601	18	civil	civil	ADJ
taxlaw-2867	601	19	-	-	PUNCT
taxlaw-2867	601	20	engineering	engineering	NOUN
taxlaw-2867	601	21	and	and	CCONJ
taxlaw-2867	601	22	construction.225	construction.225	NOUN
taxlaw-2867	601	23	and	and	CCONJ
taxlaw-2867	601	24	by	by	ADP
taxlaw-2867	601	25	2017	2017	NUM
taxlaw-2867	601	26	,	,	PUNCT
taxlaw-2867	601	27	at	at	ADP
taxlaw-2867	601	28	least	least	ADV
taxlaw-2867	601	29	40	40	NUM
taxlaw-2867	601	30	chinese	chinese	ADJ
taxlaw-2867	601	31	soes	soe	NOUN
taxlaw-2867	601	32	had	have	VERB
taxlaw-2867	601	33	multiple	multiple	ADJ
taxlaw-2867	601	34	projects	project	NOUN
taxlaw-2867	601	35	in	in	ADP
taxlaw-2867	601	36	countries	country	NOUN
taxlaw-2867	601	37	associated	associate	VERB
taxlaw-2867	601	38	with	with	ADP
taxlaw-2867	601	39	the	the	DET
taxlaw-2867	601	40	initiative.226	initiative.226	NOUN
taxlaw-2867	601	41	at	at	ADP
taxlaw-2867	601	42	the	the	DET
taxlaw-2867	601	43	end	end	NOUN
taxlaw-2867	601	44	of	of	ADP
taxlaw-2867	601	45	2014	2014	NUM
taxlaw-2867	601	46	,	,	PUNCT
taxlaw-2867	601	47	sasac	sasac	NOUN
taxlaw-2867	601	48	published	publish	VERB
taxlaw-2867	601	49	a	a	DET
taxlaw-2867	601	50	report	report	NOUN
taxlaw-2867	601	51	highlighting	highlight	VERB
taxlaw-2867	601	52	the	the	DET
taxlaw-2867	601	53	impact	impact	NOUN
taxlaw-2867	601	54	of	of	ADP
taxlaw-2867	601	55	the	the	DET
taxlaw-2867	601	56	initiative	initiative	NOUN
taxlaw-2867	601	57	on	on	ADP
taxlaw-2867	601	58	the	the	DET
taxlaw-2867	601	59	overseas	overseas	ADJ
taxlaw-2867	601	60	operations	operation	NOUN
taxlaw-2867	601	61	of	of	ADP
taxlaw-2867	601	62	central	central	ADJ
taxlaw-2867	601	63	soes	soe	NOUN
taxlaw-2867	601	64	.	.	PUNCT
taxlaw-2867	602	1	at	at	ADP
taxlaw-2867	602	2	that	that	DET
taxlaw-2867	602	3	time	time	NOUN
taxlaw-2867	602	4	,	,	PUNCT
taxlaw-2867	602	5	nearly	nearly	ADV
taxlaw-2867	602	6	all	all	PRON
taxlaw-2867	602	7	central	central	ADJ
taxlaw-2867	602	8	soes	soe	NOUN
taxlaw-2867	602	9	were	be	AUX
taxlaw-2867	602	10	active	active	ADJ
taxlaw-2867	602	11	overseas	overseas	ADV
taxlaw-2867	602	12	.	.	PUNCT
taxlaw-2867	603	1	overseas	overseas	ADJ
taxlaw-2867	603	2	operations	operation	NOUN
taxlaw-2867	603	3	constituted	constitute	VERB
taxlaw-2867	603	4	12.7	12.7	NUM
taxlaw-2867	603	5	%	%	NOUN
taxlaw-2867	603	6	of	of	ADP
taxlaw-2867	603	7	central	central	PROPN
taxlaw-2867	603	8	soe	soe	PROPN
taxlaw-2867	603	9	’s	’s	PART
taxlaw-2867	603	10	total	total	ADJ
taxlaw-2867	603	11	assets	asset	NOUN
taxlaw-2867	603	12	,	,	PUNCT
taxlaw-2867	603	13	18.3	18.3	NUM
taxlaw-2867	603	14	%	%	NOUN
taxlaw-2867	603	15	of	of	ADP
taxlaw-2867	603	16	their	their	PRON
taxlaw-2867	603	17	operational	operational	ADJ
taxlaw-2867	603	18	revenues	revenue	NOUN
taxlaw-2867	603	19	,	,	PUNCT
taxlaw-2867	603	20	and	and	CCONJ
taxlaw-2867	603	21	8.6	8.6	NUM
taxlaw-2867	603	22	%	%	NOUN
taxlaw-2867	603	23	of	of	ADP
taxlaw-2867	603	24	their	their	PRON
taxlaw-2867	603	25	total	total	ADJ
taxlaw-2867	603	26	profits.227	profits.227	PROPN
taxlaw-2867	603	27	since	since	SCONJ
taxlaw-2867	603	28	the	the	DET
taxlaw-2867	603	29	start	start	NOUN
taxlaw-2867	603	30	of	of	ADP
taxlaw-2867	603	31	the	the	DET
taxlaw-2867	603	32	initiative	initiative	NOUN
taxlaw-2867	603	33	,	,	PUNCT
taxlaw-2867	603	34	central	central	ADJ
taxlaw-2867	603	35	soes	soe	NOUN
taxlaw-2867	603	36	have	have	AUX
taxlaw-2867	603	37	on	on	ADP
taxlaw-2867	603	38	average	average	ADJ
taxlaw-2867	603	39	increased	increase	VERB
taxlaw-2867	603	40	their	their	PRON
taxlaw-2867	603	41	overseas	overseas	ADJ
taxlaw-2867	603	42	assets	asset	NOUN
taxlaw-2867	603	43	15	15	NUM
taxlaw-2867	603	44	%	%	NOUN
taxlaw-2867	603	45	annually	annually	ADV
taxlaw-2867	603	46	and	and	CCONJ
taxlaw-2867	603	47	their	their	PRON
taxlaw-2867	603	48	overseas	overseas	ADJ
taxlaw-2867	603	49	revenue	revenue	NOUN
taxlaw-2867	603	50	by	by	ADP
taxlaw-2867	603	51	4	4	NUM
taxlaw-2867	603	52	%	%	NOUN
taxlaw-2867	603	53	annually.228	annually.228	NOUN
taxlaw-2867	603	54	one	one	NUM
taxlaw-2867	603	55	recent	recent	ADJ
taxlaw-2867	603	56	study	study	NOUN
taxlaw-2867	603	57	suggests	suggest	VERB
taxlaw-2867	603	58	that	that	SCONJ
taxlaw-2867	603	59	thus	thus	ADV
taxlaw-2867	603	60	far	far	ADV
taxlaw-2867	603	61	,	,	PUNCT
taxlaw-2867	603	62	nearly	nearly	ADV
taxlaw-2867	603	63	70	70	NUM
taxlaw-2867	603	64	%	%	NOUN
taxlaw-2867	603	65	of	of	ADP
taxlaw-2867	603	66	investment	investment	NOUN
taxlaw-2867	603	67	and	and	CCONJ
taxlaw-2867	603	68	over	over	ADP
taxlaw-2867	603	69	95	95	NUM
taxlaw-2867	603	70	%	%	NOUN
taxlaw-2867	603	71	of	of	ADP
taxlaw-2867	603	72	construction	construction	NOUN
taxlaw-2867	603	73	under	under	ADP
taxlaw-2867	603	74	the	the	DET
taxlaw-2867	603	75	initiative	initiative	NOUN
taxlaw-2867	603	76	have	have	AUX
taxlaw-2867	603	77	come	come	VERB
taxlaw-2867	603	78	from	from	ADP
taxlaw-2867	603	79	soes	soe	NOUN
taxlaw-2867	603	80	.	.	PUNCT
taxlaw-2867	604	1	229	229	NUM
taxlaw-2867	605	1	moreover	moreover	ADV
taxlaw-2867	605	2	,	,	PUNCT
taxlaw-2867	605	3	government	government	NOUN
taxlaw-2867	605	4	pronouncements	pronouncement	NOUN
taxlaw-2867	605	5	suggest	suggest	VERB
taxlaw-2867	605	6	central	central	ADJ
taxlaw-2867	605	7	soes	soe	NOUN
taxlaw-2867	605	8	will	will	AUX
taxlaw-2867	605	9	continue	continue	VERB
taxlaw-2867	605	10	to	to	PART
taxlaw-2867	605	11	be	be	AUX
taxlaw-2867	605	12	the	the	DET
taxlaw-2867	605	13	“	"	PUNCT
taxlaw-2867	605	14	major	major	ADJ
taxlaw-2867	605	15	force	force	NOUN
taxlaw-2867	605	16	”	"	PUNCT
taxlaw-2867	605	17	behind	behind	ADP
taxlaw-2867	605	18	the	the	DET
taxlaw-2867	605	19	next	next	ADJ
taxlaw-2867	605	20	phase	phase	NOUN
taxlaw-2867	605	21	of	of	ADP
taxlaw-2867	605	22	the	the	DET
taxlaw-2867	605	23	initiative.230	initiative.230	PROPN
taxlaw-2867	605	24	as	as	ADP
taxlaw-2867	605	25	a	a	DET
taxlaw-2867	605	26	result	result	NOUN
taxlaw-2867	605	27	of	of	ADP
taxlaw-2867	605	28	these	these	DET
taxlaw-2867	605	29	government	government	NOUN
taxlaw-2867	605	30	policies	policy	NOUN
taxlaw-2867	605	31	,	,	PUNCT
taxlaw-2867	605	32	soes	soe	NOUN
taxlaw-2867	605	33	continue	continue	VERB
taxlaw-2867	605	34	to	to	PART
taxlaw-2867	605	35	account	account	VERB
taxlaw-2867	605	36	for	for	ADP
taxlaw-2867	605	37	an	an	DET
taxlaw-2867	605	38	outsized	outsized	ADJ
taxlaw-2867	605	39	percentage	percentage	NOUN
taxlaw-2867	605	40	of	of	ADP
taxlaw-2867	605	41	chinese	chinese	ADJ
taxlaw-2867	605	42	outbound	outbound	NOUN
taxlaw-2867	605	43	investment	investment	NOUN
taxlaw-2867	605	44	.	.	PUNCT
taxlaw-2867	606	1	recent	recent	ADJ
taxlaw-2867	606	2	estimates	estimate	NOUN
taxlaw-2867	606	3	suggest	suggest	VERB
taxlaw-2867	606	4	central	central	ADJ
taxlaw-2867	606	5	soes	soe	NOUN
taxlaw-2867	606	6	continue	continue	VERB
taxlaw-2867	606	7	to	to	PART
taxlaw-2867	606	8	account	account	VERB
taxlaw-2867	606	9	for	for	ADP
taxlaw-2867	606	10	between	between	ADP
taxlaw-2867	606	11	60	60	NUM
taxlaw-2867	606	12	%	%	NOUN
taxlaw-2867	606	13	and	and	CCONJ
taxlaw-2867	606	14	70	70	NUM
taxlaw-2867	606	15	%	%	NOUN
taxlaw-2867	606	16	of	of	ADP
taxlaw-2867	606	17	china	china	PROPN
taxlaw-2867	606	18	’s	’s	PART
taxlaw-2867	606	19	outbound	outbound	ADJ
taxlaw-2867	606	20	direct	direct	ADJ
taxlaw-2867	606	21	investments	investment	NOUN
taxlaw-2867	606	22	on	on	ADP
taxlaw-2867	606	23	a	a	DET
taxlaw-2867	606	24	yearly	yearly	ADJ
taxlaw-2867	606	25	basis.231	basis.231	NOUN
taxlaw-2867	606	26	moreover	moreover	ADV
taxlaw-2867	606	27	,	,	PUNCT
taxlaw-2867	606	28	chinese	chinese	ADJ
taxlaw-2867	606	29	cumulative	cumulative	ADJ
taxlaw-2867	606	30	capital	capital	NOUN
taxlaw-2867	606	31	stock	stock	NOUN
taxlaw-2867	606	32	held	hold	VERB
taxlaw-2867	606	33	overseas	overseas	ADV
taxlaw-2867	606	34	“	"	PUNCT
taxlaw-2867	606	35	remains	remain	VERB
taxlaw-2867	606	36	dominated	dominate	VERB
taxlaw-2867	606	37	”	"	PUNCT
taxlaw-2867	606	38	by	by	ADP
taxlaw-2867	606	39	soes.232	soes.232	PROPN
taxlaw-2867	606	40	chinese	chinese	ADJ
taxlaw-2867	606	41	government	government	NOUN
taxlaw-2867	606	42	statistics	statistic	NOUN
taxlaw-2867	606	43	indicate	indicate	VERB
taxlaw-2867	606	44	that	that	SCONJ
taxlaw-2867	606	45	soes	soe	NOUN
taxlaw-2867	606	46	hold	hold	VERB
taxlaw-2867	606	47	more	more	ADJ
taxlaw-2867	606	48	than	than	ADP
taxlaw-2867	606	49	half	half	NOUN
taxlaw-2867	606	50	(	(	PUNCT
taxlaw-2867	606	51	54.3	54.3	NUM
taxlaw-2867	606	52	%	%	NOUN
taxlaw-2867	606	53	)	)	PUNCT
taxlaw-2867	606	54	of	of	ADP
taxlaw-2867	606	55	china	china	PROPN
taxlaw-2867	606	56	’s	’s	PART
taxlaw-2867	606	57	cumulative	cumulative	ADJ
taxlaw-2867	606	58	non	non	ADJ
taxlaw-2867	606	59	-	-	ADJ
taxlaw-2867	606	60	financial	financial	ADJ
taxlaw-2867	606	61	foreign	foreign	ADJ
taxlaw-2867	606	62	investment	investment	NOUN
taxlaw-2867	606	63	and	and	CCONJ
taxlaw-2867	606	64	total	total	ADJ
taxlaw-2867	606	65	overseas	overseas	ADJ
taxlaw-2867	606	66	assets	asset	NOUN
taxlaw-2867	606	67	in	in	ADP
taxlaw-2867	606	68	excess	excess	NOUN
taxlaw-2867	606	69	of	of	ADP
taxlaw-2867	606	70	us	we	PRON
taxlaw-2867	606	71	$	$	SYM
taxlaw-2867	606	72	900	900	NUM
taxlaw-2867	606	73	billion	billion	NUM
taxlaw-2867	606	74	.	.	PUNCT
taxlaw-2867	607	1	233	233	NUM
taxlaw-2867	607	2	some	some	DET
taxlaw-2867	607	3	scholars	scholar	NOUN
taxlaw-2867	607	4	have	have	AUX
taxlaw-2867	607	5	suggested	suggest	VERB
taxlaw-2867	607	6	even	even	ADV
taxlaw-2867	607	7	these	these	DET
taxlaw-2867	607	8	official	official	ADJ
taxlaw-2867	607	9	statistics	statistic	NOUN
taxlaw-2867	607	10	understate	understate	VERB
taxlaw-2867	607	11	the	the	DET
taxlaw-2867	607	12	total	total	ADJ
taxlaw-2867	607	13	225	225	NUM
taxlaw-2867	607	14	see	see	NOUN
taxlaw-2867	607	15	willy	willy	ADV
taxlaw-2867	607	16	wo	will	AUX
taxlaw-2867	607	17	-	-	PUNCT
taxlaw-2867	607	18	lap	lap	NOUN
taxlaw-2867	607	19	lam	lam	NOUN
taxlaw-2867	607	20	,	,	PUNCT
taxlaw-2867	607	21	“	"	PUNCT
taxlaw-2867	607	22	one	one	NUM
taxlaw-2867	607	23	belt	belt	NOUN
taxlaw-2867	607	24	,	,	PUNCT
taxlaw-2867	607	25	one	one	NUM
taxlaw-2867	607	26	road	road	NOUN
taxlaw-2867	607	27	”	"	PUNCT
taxlaw-2867	607	28	enhances	enhance	NOUN
taxlaw-2867	607	29	xi	xi	ADP
taxlaw-2867	607	30	jinping	jinpe	VERB
taxlaw-2867	607	31	’s	’s	PART
taxlaw-2867	607	32	control	control	NOUN
taxlaw-2867	607	33	over	over	ADP
taxlaw-2867	607	34	the	the	DET
taxlaw-2867	607	35	economy	economy	NOUN
taxlaw-2867	607	36	,	,	PUNCT
taxlaw-2867	607	37	jamestown	jamestown	PROPN
taxlaw-2867	607	38	found	find	VERB
taxlaw-2867	607	39	.	.	PUNCT
taxlaw-2867	608	1	(	(	PUNCT
taxlaw-2867	608	2	may	may	PROPN
taxlaw-2867	608	3	15	15	NUM
taxlaw-2867	608	4	,	,	PUNCT
taxlaw-2867	608	5	2015	2015	NUM
taxlaw-2867	608	6	)	)	PUNCT
taxlaw-2867	608	7	,	,	PUNCT
taxlaw-2867	608	8	https://jamestown.org/program/one-belt-one-road-enhances-xi-jinpingscontrol-over-the-economy/	https://jamestown.org/program/one-belt-one-road-enhances-xi-jinpingscontrol-over-the-economy/	NOUN
taxlaw-2867	609	1	[	[	X
taxlaw-2867	609	2	https://perma.cc/2t6l-fcpg	https://perma.cc/2t6l-fcpg	PROPN
taxlaw-2867	609	3	]	]	PUNCT
taxlaw-2867	609	4	.	.	PUNCT
taxlaw-2867	610	1	226	226	NUM
taxlaw-2867	610	2	baker	baker	PROPN
taxlaw-2867	610	3	mckenzie	mckenzie	PROPN
taxlaw-2867	610	4	,	,	PUNCT
taxlaw-2867	610	5	belt	belt	PROPN
taxlaw-2867	610	6	&	&	CCONJ
taxlaw-2867	610	7	road	road	NOUN
taxlaw-2867	610	8	:	:	PUNCT
taxlaw-2867	610	9	opportunity	opportunity	NOUN
taxlaw-2867	610	10	&	&	CCONJ
taxlaw-2867	610	11	risk	risk	NOUN
taxlaw-2867	610	12	13	13	NUM
taxlaw-2867	610	13	(	(	PUNCT
taxlaw-2867	610	14	2017	2017	NUM
taxlaw-2867	610	15	)	)	PUNCT
taxlaw-2867	610	16	,	,	PUNCT
taxlaw-2867	610	17	https://www.bakermckenzie.com//media/files/insight/publications/2017/10/belt-road/baker_mckenzie_belt_road_report_2017.pdf?la=en	https://www.bakermckenzie.com//media/files/insight/publications/2017/10/belt-road/baker_mckenzie_belt_road_report_2017.pdf?la=en	PROPN
taxlaw-2867	610	18	.	.	PROPN
taxlaw-2867	610	19	227	227	NUM
taxlaw-2867	610	20	see	see	VERB
taxlaw-2867	610	21	the	the	DET
taxlaw-2867	610	22	roadmap	roadmap	NOUN
taxlaw-2867	610	23	of	of	ADP
taxlaw-2867	610	24	soe	soe	PROPN
taxlaw-2867	610	25	's	's	PART
taxlaw-2867	610	26	presence	presence	NOUN
taxlaw-2867	610	27	in	in	ADP
taxlaw-2867	610	28	“	"	PUNCT
taxlaw-2867	610	29	belt	belt	NOUN
taxlaw-2867	610	30	and	and	CCONJ
taxlaw-2867	610	31	road	road	NOUN
taxlaw-2867	610	32	,	,	PUNCT
taxlaw-2867	610	33	”	"	PUNCT
taxlaw-2867	610	34	people	people	NOUN
taxlaw-2867	610	35	’s	’s	PART
taxlaw-2867	610	36	daily	daily	ADJ
taxlaw-2867	610	37	online	online	NOUN
taxlaw-2867	610	38	,	,	PUNCT
taxlaw-2867	610	39	july	july	PROPN
taxlaw-2867	610	40	16	16	NUM
taxlaw-2867	610	41	,	,	PUNCT
taxlaw-2867	610	42	2015	2015	NUM
taxlaw-2867	610	43	,	,	PUNCT
taxlaw-2867	610	44	http://en.people.cn/business/n/2015/0716/c90778-8921479.html	http://en.people.cn/business/n/2015/0716/c90778-8921479.html	VERB
taxlaw-2867	611	1	[	[	X
taxlaw-2867	611	2	https://perma.cc/m4am-ttu9	https://perma.cc/m4am-ttu9	X
taxlaw-2867	611	3	]	]	X
taxlaw-2867	611	4	.	.	PUNCT
taxlaw-2867	612	1	228	228	NUM
taxlaw-2867	612	2	state	state	NOUN
taxlaw-2867	612	3	-	-	PUNCT
taxlaw-2867	612	4	owned	own	VERB
taxlaw-2867	612	5	assets	asset	NOUN
taxlaw-2867	612	6	supervision	supervision	NOUN
taxlaw-2867	612	7	and	and	CCONJ
taxlaw-2867	612	8	admin	admin	ADJ
taxlaw-2867	612	9	.	.	PUNCT
taxlaw-2867	612	10	comm’n	comm’n	NOUN
taxlaw-2867	612	11	of	of	ADP
taxlaw-2867	612	12	the	the	DET
taxlaw-2867	612	13	state	state	NOUN
taxlaw-2867	612	14	council	council	PROPN
taxlaw-2867	612	15	(	(	PUNCT
taxlaw-2867	612	16	sasac	sasac	NOUN
taxlaw-2867	612	17	)	)	PUNCT
taxlaw-2867	612	18	,	,	PUNCT
taxlaw-2867	612	19	zhongyang	zhongyang	PROPN
taxlaw-2867	612	20	qiye	qiye	PROPN
taxlaw-2867	612	21	canyu	canyu	VERB
taxlaw-2867	612	22	“	"	PUNCT
taxlaw-2867	612	23	yidai	yidai	PROPN
taxlaw-2867	612	24	yilu	yilu	NOUN
taxlaw-2867	612	25	”	"	PUNCT
taxlaw-2867	612	26	gong	gong	PROPN
taxlaw-2867	612	27	jian	jian	PROPN
taxlaw-2867	612	28	qingkuang	qingkuang	PROPN
taxlaw-2867	613	1	[	[	X
taxlaw-2867	613	2	中央企业参与“一带一路”共建情况	中央企业参与“一带一路”共建情况	PROPN
taxlaw-2867	613	3	]	]	X
taxlaw-2867	613	4	(	(	PUNCT
taxlaw-2867	613	5	central	central	ADJ
taxlaw-2867	613	6	enterprises	enterprise	NOUN
taxlaw-2867	613	7	participation	participation	VERB
taxlaw-2867	613	8	in	in	ADP
taxlaw-2867	613	9	building	build	VERB
taxlaw-2867	613	10	the	the	DET
taxlaw-2867	613	11	“	"	PUNCT
taxlaw-2867	613	12	belt	belt	NOUN
taxlaw-2867	613	13	and	and	CCONJ
taxlaw-2867	613	14	road	road	NOUN
taxlaw-2867	613	15	)	)	PUNCT
taxlaw-2867	613	16	(	(	PUNCT
taxlaw-2867	613	17	2017	2017	NUM
taxlaw-2867	613	18	)	)	PUNCT
taxlaw-2867	613	19	,	,	PUNCT
taxlaw-2867	613	20	http://www.sasac.gov.cn/n4470048/n4470081/n4582104/c4594908/content.html	http://www.sasac.gov.cn/n4470048/n4470081/n4582104/c4594908/content.html	PROPN
taxlaw-2867	613	21	[	[	X
taxlaw-2867	613	22	https://perma.cc/9kaj-f862	https://perma.cc/9kaj-f862	X
taxlaw-2867	613	23	]	]	X
taxlaw-2867	613	24	.	.	PUNCT
taxlaw-2867	614	1	229	229	NUM
taxlaw-2867	614	2	ceclia	ceclia	PROPN
taxlaw-2867	614	3	joy	joy	NOUN
taxlaw-2867	614	4	-	-	PUNCT
taxlaw-2867	614	5	pérez	pérez	NOUN
taxlaw-2867	614	6	&	&	CCONJ
taxlaw-2867	614	7	derek	derek	PROPN
taxlaw-2867	614	8	scissors	scissor	NOUN
taxlaw-2867	614	9	,	,	PUNCT
taxlaw-2867	614	10	am	be	AUX
taxlaw-2867	614	11	.	.	PUNCT
taxlaw-2867	615	1	enter	enter	VERB
taxlaw-2867	615	2	.	.	PUNCT
taxlaw-2867	616	1	inst	inst	PROPN
taxlaw-2867	616	2	.	.	PROPN
taxlaw-2867	616	3	,	,	PUNCT
taxlaw-2867	616	4	the	the	DET
taxlaw-2867	616	5	chinese	chinese	ADJ
taxlaw-2867	616	6	state	state	NOUN
taxlaw-2867	616	7	funds	fund	NOUN
taxlaw-2867	616	8	belt	belt	NOUN
taxlaw-2867	616	9	and	and	CCONJ
taxlaw-2867	616	10	road	road	NOUN
taxlaw-2867	616	11	but	but	CCONJ
taxlaw-2867	616	12	does	do	AUX
taxlaw-2867	616	13	not	not	PART
taxlaw-2867	616	14	have	have	VERB
taxlaw-2867	616	15	trillions	trillion	NOUN
taxlaw-2867	616	16	to	to	PART
taxlaw-2867	616	17	spare	spare	VERB
taxlaw-2867	616	18	,	,	PUNCT
taxlaw-2867	616	19	at	at	ADP
taxlaw-2867	616	20	12	12	NUM
taxlaw-2867	616	21	(	(	PUNCT
taxlaw-2867	616	22	mar	mar	PROPN
taxlaw-2867	616	23	.	.	PROPN
taxlaw-2867	616	24	28	28	NUM
taxlaw-2867	616	25	,	,	PUNCT
taxlaw-2867	616	26	2018	2018	NUM
taxlaw-2867	616	27	)	)	PUNCT
taxlaw-2867	616	28	,	,	PUNCT
taxlaw-2867	617	1	https://www.aei.org/wpcontent/uploads/2018/03/bri.pdf	https://www.aei.org/wpcontent/uploads/2018/03/bri.pdf	PROPN
taxlaw-2867	618	1	[	[	X
taxlaw-2867	618	2	https://perma.cc/zhr5-wccb	https://perma.cc/zhr5-wccb	PROPN
taxlaw-2867	618	3	]	]	PUNCT
taxlaw-2867	618	4	.	.	PUNCT
taxlaw-2867	619	1	230	230	NUM
taxlaw-2867	619	2	zhong	zhong	PROPN
taxlaw-2867	619	3	nan	nan	PROPN
taxlaw-2867	619	4	,	,	PUNCT
taxlaw-2867	619	5	soes	soe	NOUN
taxlaw-2867	619	6	to	to	PART
taxlaw-2867	619	7	take	take	VERB
taxlaw-2867	619	8	lead	lead	ADJ
taxlaw-2867	619	9	role	role	NOUN
taxlaw-2867	619	10	along	along	ADP
taxlaw-2867	619	11	belt	belt	NOUN
taxlaw-2867	619	12	and	and	CCONJ
taxlaw-2867	619	13	road	road	NOUN
taxlaw-2867	619	14	,	,	PUNCT
taxlaw-2867	619	15	china	china	PROPN
taxlaw-2867	619	16	daily	daily	PROPN
taxlaw-2867	619	17	,	,	PUNCT
taxlaw-2867	619	18	may	may	AUX
taxlaw-2867	619	19	9	9	NUM
taxlaw-2867	619	20	,	,	PUNCT
taxlaw-2867	619	21	2017	2017	NUM
taxlaw-2867	619	22	,	,	PUNCT
taxlaw-2867	619	23	http://www.chinadaily.com.cn/business/2017-05/09/content_29258516.html	http://www.chinadaily.com.cn/business/2017-05/09/content_29258516.html	NOUN
taxlaw-2867	620	1	[	[	X
taxlaw-2867	620	2	perma.cc/76tk-pbnj	perma.cc/76tk-pbnj	X
taxlaw-2867	620	3	]	]	X
taxlaw-2867	620	4	.	.	PUNCT
taxlaw-2867	621	1	[	[	X
taxlaw-2867	621	2	https://perma.cc/76tk-pbnj	https://perma.cc/76tk-pbnj	X
taxlaw-2867	621	3	]	]	PUNCT
taxlaw-2867	621	4	.	.	PUNCT
taxlaw-2867	622	1	231	231	NUM
taxlaw-2867	622	2	see	see	VERB
taxlaw-2867	622	3	central	central	ADJ
taxlaw-2867	622	4	enterprises	enterprise	NOUN
taxlaw-2867	622	5	participation	participation	NOUN
taxlaw-2867	622	6	in	in	ADP
taxlaw-2867	622	7	building	build	VERB
taxlaw-2867	622	8	the	the	DET
taxlaw-2867	622	9	“	"	PUNCT
taxlaw-2867	622	10	belt	belt	NOUN
taxlaw-2867	622	11	and	and	CCONJ
taxlaw-2867	622	12	road	road	NOUN
taxlaw-2867	622	13	,	,	PUNCT
taxlaw-2867	622	14	”	"	PUNCT
taxlaw-2867	622	15	supra	supra	NOUN
taxlaw-2867	622	16	note	note	NOUN
taxlaw-2867	622	17	228	228	NUM
taxlaw-2867	622	18	;	;	PUNCT
taxlaw-2867	622	19	wendy	wendy	PROPN
taxlaw-2867	622	20	wu	wu	PROPN
taxlaw-2867	622	21	,	,	PUNCT
taxlaw-2867	622	22	how	how	SCONJ
taxlaw-2867	622	23	the	the	DET
taxlaw-2867	622	24	communist	communist	PROPN
taxlaw-2867	622	25	party	party	PROPN
taxlaw-2867	622	26	controls	control	VERB
taxlaw-2867	622	27	china	china	PROPN
taxlaw-2867	622	28	’s	’s	PART
taxlaw-2867	622	29	state	state	NOUN
taxlaw-2867	622	30	-	-	PUNCT
taxlaw-2867	622	31	owned	own	VERB
taxlaw-2867	622	32	industrial	industrial	ADJ
taxlaw-2867	622	33	titans	titan	NOUN
taxlaw-2867	622	34	,	,	PUNCT
taxlaw-2867	622	35	s.	s.	PROPN
taxlaw-2867	622	36	china	china	PROPN
taxlaw-2867	622	37	morning	morning	PROPN
taxlaw-2867	622	38	post	post	PROPN
taxlaw-2867	622	39	,	,	PUNCT
taxlaw-2867	622	40	june	june	PROPN
taxlaw-2867	622	41	17	17	NUM
taxlaw-2867	622	42	,	,	PUNCT
taxlaw-2867	622	43	2017	2017	NUM
taxlaw-2867	622	44	,	,	PUNCT
taxlaw-2867	622	45	http://www.scmp.com/news/china/economy/article/2098755/how-communist-party-controls-chinas-state-ownedindustrial-titans	http://www.scmp.com/news/china/economy/article/2098755/how-communist-party-controls-chinas-state-ownedindustrial-titan	NOUN
taxlaw-2867	623	1	[	[	X
taxlaw-2867	623	2	perma.cc/9b54-3mwg	perma.cc/9b54-3mwg	X
taxlaw-2867	623	3	]	]	X
taxlaw-2867	623	4	;	;	PUNCT
taxlaw-2867	623	5	soe	soe	PROPN
taxlaw-2867	623	6	overseas	overseas	ADJ
taxlaw-2867	623	7	assets	asset	NOUN
taxlaw-2867	623	8	surge	surge	VERB
taxlaw-2867	623	9	,	,	PUNCT
taxlaw-2867	623	10	xinhua	xinhua	PROPN
taxlaw-2867	623	11	(	(	PUNCT
taxlaw-2867	623	12	june	june	PROPN
taxlaw-2867	623	13	19	19	NUM
taxlaw-2867	623	14	,	,	PUNCT
taxlaw-2867	623	15	2015	2015	NUM
taxlaw-2867	623	16	)	)	PUNCT
taxlaw-2867	623	17	,	,	PUNCT
taxlaw-2867	623	18	http://www.xinhuanet.com/english/2015-06/19/c_134341330.htm	http://www.xinhuanet.com/english/2015-06/19/c_134341330.htm	PROPN
taxlaw-2867	623	19	.	.	PUNCT
taxlaw-2867	624	1	[	[	X
taxlaw-2867	624	2	https://perma.cc/x6zw-b66s	https://perma.cc/x6zw-b66s	X
taxlaw-2867	624	3	]	]	X
taxlaw-2867	624	4	.	.	PUNCT
taxlaw-2867	625	1	232	232	NUM
taxlaw-2867	625	2	scissors	scissor	NOUN
taxlaw-2867	625	3	,	,	PUNCT
taxlaw-2867	625	4	supra	supra	PROPN
taxlaw-2867	625	5	note	note	NOUN
taxlaw-2867	625	6	145	145	NUM
taxlaw-2867	625	7	.	.	PUNCT
taxlaw-2867	625	8	233	233	NUM
taxlaw-2867	625	9	see	see	VERB
taxlaw-2867	625	10	ministry	ministry	PROPN
taxlaw-2867	625	11	of	of	ADP
taxlaw-2867	625	12	commerce	commerce	PROPN
taxlaw-2867	625	13	of	of	ADP
taxlaw-2867	625	14	the	the	DET
taxlaw-2867	625	15	people	people	NOUN
taxlaw-2867	625	16	’s	’s	PART
taxlaw-2867	625	17	republic	republic	PROPN
taxlaw-2867	625	18	of	of	ADP
taxlaw-2867	625	19	china	china	PROPN
taxlaw-2867	625	20	,	,	PUNCT
taxlaw-2867	625	21	zhongguo	zhongguo	PROPN
taxlaw-2867	625	22	duiwai	duiwai	PROPN
taxlaw-2867	625	23	touzi	touzi	PROPN
taxlaw-2867	625	24	hezuo	hezuo	NOUN
taxlaw-2867	625	25	fazhan	fazhan	NOUN
taxlaw-2867	625	26	baogao	baogao	VERB
taxlaw-2867	626	1	[	[	X
taxlaw-2867	626	2	中国对外投资合作发展报告	中国对外投资合作发展报告	X
taxlaw-2867	626	3	]	]	X
taxlaw-2867	626	4	(	(	PUNCT
taxlaw-2867	626	5	report	report	NOUN
taxlaw-2867	626	6	on	on	ADP
taxlaw-2867	626	7	development	development	NOUN
taxlaw-2867	626	8	of	of	ADP
taxlaw-2867	626	9	china	china	PROPN
taxlaw-2867	626	10	’s	’s	PART
taxlaw-2867	626	11	outward	outward	ADJ
taxlaw-2867	626	12	investment	investment	NOUN
taxlaw-2867	626	13	and	and	CCONJ
taxlaw-2867	626	14	economic	economic	ADJ
taxlaw-2867	626	15	cooperation	cooperation	NOUN
taxlaw-2867	626	16	)	)	PUNCT
taxlaw-2867	626	17	(	(	PUNCT
taxlaw-2867	626	18	2017	2017	NUM
taxlaw-2867	626	19	)	)	PUNCT
taxlaw-2867	626	20	,	,	PUNCT
taxlaw-2867	626	21	http://fec.mofcom.gov.cn/article/tzhzcj/tzhz/upload/zgdwtzhzfzbg2017.pdf	http://fec.mofcom.gov.cn/article/tzhzcj/tzhz/upload/zgdwtzhzfzbg2017.pdf	PROPN
taxlaw-2867	627	1	[	[	X
taxlaw-2867	627	2	perma.cc/3qfknalt	perma.cc/3qfknalt	X
taxlaw-2867	627	3	]	]	X
taxlaw-2867	627	4	;	;	PUNCT
taxlaw-2867	627	5	overseas	overseas	ADJ
taxlaw-2867	627	6	assets	asset	NOUN
taxlaw-2867	627	7	held	hold	VERB
taxlaw-2867	627	8	by	by	ADP
taxlaw-2867	627	9	china	china	PROPN
taxlaw-2867	627	10	's	's	PART
taxlaw-2867	627	11	centrally	centrally	ADV
taxlaw-2867	627	12	owned	own	VERB
taxlaw-2867	627	13	firms	firm	NOUN
taxlaw-2867	627	14	top	top	VERB
taxlaw-2867	627	15	$	$	SYM
taxlaw-2867	627	16	900	900	NUM
taxlaw-2867	627	17	billion	billion	NUM
taxlaw-2867	627	18	,	,	PUNCT
taxlaw-2867	627	19	reuters	reuters	PROPN
taxlaw-2867	627	20	(	(	PUNCT
taxlaw-2867	627	21	oct	oct	PROPN
taxlaw-2867	627	22	.	.	PROPN
taxlaw-2867	627	23	18	18	NUM
taxlaw-2867	627	24	,	,	PUNCT
taxlaw-2867	627	25	2017	2017	NUM
taxlaw-2867	627	26	)	)	PUNCT
taxlaw-2867	627	27	,	,	PUNCT
taxlaw-2867	627	28	https://www.reuters.com/article/us-china-congress-soes/overseas-assets-held-by-chinas-centrally-owned-firms-top900-billion-iduskbn1cn0ue	https://www.reuters.com/article/us-china-congress-soes/overseas-assets-held-by-chinas-centrally-owned-firms-top900-billion-iduskbn1cn0ue	X
taxlaw-2867	628	1	[	[	X
taxlaw-2867	628	2	perma.cc/xw23-z4r4	perma.cc/xw23-z4r4	X
taxlaw-2867	628	3	]	]	X
taxlaw-2867	628	4	.	.	PUNCT
taxlaw-2867	629	1	https://www.bakermckenzie.com/-/media/files/insight/publications/2017/10/belt-road/baker_mckenzie_belt_road_report_2017.pdf?la=en	https://www.bakermckenzie.com/-/media/files/insight/publications/2017/10/belt-road/baker_mckenzie_belt_road_report_2017.pdf?la=en	PROPN
taxlaw-2867	629	2	https://www.bakermckenzie.com/-/media/files/insight/publications/2017/10/belt-road/baker_mckenzie_belt_road_report_2017.pdf?la=en	https://www.bakermckenzie.com/-/media/files/insight/publications/2017/10/belt-road/baker_mckenzie_belt_road_report_2017.pdf?la=en	PROPN
taxlaw-2867	630	1	http://www.sasac.gov.cn/n4470048/n4470081/n4582104/c4594908/content.html	http://www.sasac.gov.cn/n4470048/n4470081/n4582104/c4594908/content.html	PROPN
taxlaw-2867	630	2	file:///c:/users	file:///c:/user	NOUN
taxlaw-2867	630	3	/	/	SYM
taxlaw-2867	630	4	paulc	paulc	PROPN
taxlaw-2867	630	5	/	/	SYM
taxlaw-2867	630	6	downloads	download	NOUN
taxlaw-2867	630	7	/	/	SYM
taxlaw-2867	630	8	perma.cc	perma.cc	PROPN
taxlaw-2867	630	9	/	/	SYM
taxlaw-2867	630	10	zhr5	zhr5	NOUN
taxlaw-2867	630	11	-	-	PUNCT
taxlaw-2867	630	12	wccb	wccb	PROPN
taxlaw-2867	630	13	http://perma.cc/76tk-pbnj	http://perma.cc/76tk-pbnj	NOUN
taxlaw-2867	630	14	http://perma.cc/9b54-3mwg	http://perma.cc/9b54-3mwg	X
taxlaw-2867	630	15	http://perma.cc/x6zw-b66s	http://perma.cc/x6zw-b66s	NOUN
taxlaw-2867	630	16	http://fec.mofcom.gov.cn/article/tzhzcj/tzhz/upload/zgdwtzhzfzbg2017.pdf	http://fec.mofcom.gov.cn/article/tzhzcj/tzhz/upload/zgdwtzhzfzbg2017.pdf	NOUN
taxlaw-2867	630	17	http://perma.cc/3qfk-nalt	http://perma.cc/3qfk-nalt	NUM
taxlaw-2867	630	18	http://perma.cc/3qfk-nalt	http://perma.cc/3qfk-nalt	NOUN
taxlaw-2867	630	19	http://perma.cc/xw23-z4r4	http://perma.cc/xw23-z4r4	NOUN
taxlaw-2867	630	20	2018	2018	NUM
taxlaw-2867	630	21	]	]	PUNCT
taxlaw-2867	630	22	107	107	NUM
taxlaw-2867	630	23	chinese	chinese	ADJ
taxlaw-2867	630	24	state	state	NOUN
taxlaw-2867	630	25	capitalism	capitalism	NOUN
taxlaw-2867	630	26	and	and	CCONJ
taxlaw-2867	630	27	the	the	DET
taxlaw-2867	630	28	international	international	ADJ
taxlaw-2867	630	29	tax	tax	NOUN
taxlaw-2867	630	30	regime	regime	NOUN
taxlaw-2867	630	31	percentage	percentage	NOUN
taxlaw-2867	630	32	outbound	outbound	ADJ
taxlaw-2867	630	33	foreign	foreign	ADJ
taxlaw-2867	630	34	direct	direct	ADJ
taxlaw-2867	630	35	investment	investment	NOUN
taxlaw-2867	630	36	held	hold	VERB
taxlaw-2867	630	37	by	by	ADP
taxlaw-2867	630	38	soes.234	soes.234	ADJ
taxlaw-2867	630	39	outbound	outbound	ADJ
taxlaw-2867	630	40	direct	direct	ADJ
taxlaw-2867	630	41	investment	investment	NOUN
taxlaw-2867	630	42	by	by	ADP
taxlaw-2867	630	43	chinese	chinese	ADJ
taxlaw-2867	630	44	soes	soe	NOUN
taxlaw-2867	630	45	is	be	AUX
taxlaw-2867	630	46	not	not	PART
taxlaw-2867	630	47	limited	limit	VERB
taxlaw-2867	630	48	to	to	ADP
taxlaw-2867	630	49	developing	develop	VERB
taxlaw-2867	630	50	countries	country	NOUN
taxlaw-2867	630	51	as	as	ADP
taxlaw-2867	630	52	soes	soe	NOUN
taxlaw-2867	630	53	and	and	CCONJ
taxlaw-2867	630	54	their	their	PRON
taxlaw-2867	630	55	subsidiaries	subsidiary	NOUN
taxlaw-2867	630	56	still	still	ADV
taxlaw-2867	630	57	dominate	dominate	VERB
taxlaw-2867	630	58	chinese	chinese	ADJ
taxlaw-2867	630	59	direct	direct	ADJ
taxlaw-2867	630	60	investment	investment	NOUN
taxlaw-2867	630	61	in	in	ADP
taxlaw-2867	630	62	the	the	DET
taxlaw-2867	630	63	united	united	PROPN
taxlaw-2867	630	64	states	states	PROPN
taxlaw-2867	630	65	in	in	ADP
taxlaw-2867	630	66	terms	term	NOUN
taxlaw-2867	630	67	of	of	ADP
taxlaw-2867	630	68	value.235	value.235	NOUN
taxlaw-2867	630	69	in	in	ADP
taxlaw-2867	630	70	sum	sum	NOUN
taxlaw-2867	630	71	,	,	PUNCT
taxlaw-2867	630	72	central	central	ADJ
taxlaw-2867	630	73	soes	soe	NOUN
taxlaw-2867	630	74	play	play	VERB
taxlaw-2867	630	75	a	a	DET
taxlaw-2867	630	76	commanding	command	VERB
taxlaw-2867	630	77	role	role	NOUN
taxlaw-2867	630	78	in	in	ADP
taxlaw-2867	630	79	chinese	chinese	PROPN
taxlaw-2867	630	80	outbound	outbound	ADJ
taxlaw-2867	630	81	international	international	ADJ
taxlaw-2867	630	82	investment	investment	NOUN
taxlaw-2867	630	83	,	,	PUNCT
taxlaw-2867	630	84	making	make	VERB
taxlaw-2867	630	85	them	they	PRON
taxlaw-2867	630	86	particularly	particularly	ADV
taxlaw-2867	630	87	relevant	relevant	ADJ
taxlaw-2867	630	88	to	to	ADP
taxlaw-2867	630	89	the	the	DET
taxlaw-2867	630	90	future	future	NOUN
taxlaw-2867	630	91	of	of	ADP
taxlaw-2867	630	92	chinese	chinese	ADJ
taxlaw-2867	630	93	international	international	ADJ
taxlaw-2867	630	94	tax	tax	NOUN
taxlaw-2867	630	95	policy	policy	NOUN
taxlaw-2867	630	96	.	.	PUNCT
taxlaw-2867	631	1	c.	c.	NOUN
taxlaw-2867	631	2	capital	capital	PROPN
taxlaw-2867	631	3	controls	control	NOUN
taxlaw-2867	631	4	and	and	CCONJ
taxlaw-2867	631	5	outbound	outbound	NOUN
taxlaw-2867	631	6	investment	investment	NOUN
taxlaw-2867	631	7	regulations	regulation	NOUN
taxlaw-2867	631	8	a	a	DET
taxlaw-2867	631	9	dramatic	dramatic	ADJ
taxlaw-2867	631	10	rise	rise	NOUN
taxlaw-2867	631	11	and	and	CCONJ
taxlaw-2867	631	12	fall	fall	VERB
taxlaw-2867	631	13	in	in	ADP
taxlaw-2867	631	14	the	the	DET
taxlaw-2867	631	15	outbound	outbound	NOUN
taxlaw-2867	631	16	investment	investment	NOUN
taxlaw-2867	631	17	by	by	ADP
taxlaw-2867	631	18	chinese	chinese	ADJ
taxlaw-2867	631	19	private	private	ADJ
taxlaw-2867	631	20	enterprises	enterprise	NOUN
taxlaw-2867	631	21	and	and	CCONJ
taxlaw-2867	631	22	individuals	individual	NOUN
taxlaw-2867	631	23	in	in	ADP
taxlaw-2867	631	24	2016	2016	NUM
taxlaw-2867	631	25	further	far	ADV
taxlaw-2867	631	26	illustrates	illustrate	VERB
taxlaw-2867	631	27	the	the	DET
taxlaw-2867	631	28	central	central	ADJ
taxlaw-2867	631	29	government	government	NOUN
taxlaw-2867	631	30	’s	’s	PART
taxlaw-2867	631	31	ability	ability	NOUN
taxlaw-2867	631	32	to	to	PART
taxlaw-2867	631	33	use	use	VERB
taxlaw-2867	631	34	capital	capital	NOUN
taxlaw-2867	631	35	controls	control	NOUN
taxlaw-2867	631	36	—	—	PUNCT
taxlaw-2867	631	37	another	another	DET
taxlaw-2867	631	38	element	element	NOUN
taxlaw-2867	631	39	of	of	ADP
taxlaw-2867	631	40	chinese	chinese	ADJ
taxlaw-2867	631	41	state	state	NOUN
taxlaw-2867	631	42	capitalism	capitalism	NOUN
taxlaw-2867	631	43	—	—	PUNCT
taxlaw-2867	631	44	to	to	PART
taxlaw-2867	631	45	influence	influence	VERB
taxlaw-2867	631	46	the	the	DET
taxlaw-2867	631	47	character	character	NOUN
taxlaw-2867	631	48	and	and	CCONJ
taxlaw-2867	631	49	volume	volume	NOUN
taxlaw-2867	631	50	of	of	ADP
taxlaw-2867	631	51	chinese	chinese	ADJ
taxlaw-2867	631	52	overseas	overseas	ADJ
taxlaw-2867	631	53	investment	investment	NOUN
taxlaw-2867	631	54	.	.	PUNCT
taxlaw-2867	632	1	in	in	ADP
taxlaw-2867	632	2	2016	2016	NUM
taxlaw-2867	632	3	,	,	PUNCT
taxlaw-2867	632	4	the	the	DET
taxlaw-2867	632	5	chinese	chinese	PROPN
taxlaw-2867	632	6	yuan	yuan	PROPN
taxlaw-2867	632	7	(	(	PUNCT
taxlaw-2867	632	8	also	also	ADV
taxlaw-2867	632	9	known	know	VERB
taxlaw-2867	632	10	as	as	ADP
taxlaw-2867	632	11	the	the	DET
taxlaw-2867	632	12	renminbi	renminbi	NOUN
taxlaw-2867	632	13	)	)	PUNCT
taxlaw-2867	632	14	declined	decline	VERB
taxlaw-2867	632	15	sharply	sharply	ADV
taxlaw-2867	632	16	against	against	ADP
taxlaw-2867	632	17	the	the	DET
taxlaw-2867	632	18	dollar	dollar	NOUN
taxlaw-2867	632	19	,	,	PUNCT
taxlaw-2867	632	20	leading	lead	VERB
taxlaw-2867	632	21	many	many	ADJ
taxlaw-2867	632	22	chinese	chinese	ADJ
taxlaw-2867	632	23	individuals	individual	NOUN
taxlaw-2867	632	24	and	and	CCONJ
taxlaw-2867	632	25	businesses	business	NOUN
taxlaw-2867	632	26	to	to	PART
taxlaw-2867	632	27	seek	seek	VERB
taxlaw-2867	632	28	protection	protection	NOUN
taxlaw-2867	632	29	from	from	ADP
taxlaw-2867	632	30	depreciation	depreciation	NOUN
taxlaw-2867	632	31	by	by	ADP
taxlaw-2867	632	32	purchasing	purchase	VERB
taxlaw-2867	632	33	foreign	foreign	ADJ
taxlaw-2867	632	34	currency	currency	NOUN
taxlaw-2867	632	35	or	or	CCONJ
taxlaw-2867	632	36	assets.236	assets.236	NUM
taxlaw-2867	632	37	that	that	DET
taxlaw-2867	632	38	year	year	NOUN
taxlaw-2867	632	39	,	,	PUNCT
taxlaw-2867	632	40	china	china	PROPN
taxlaw-2867	632	41	witnessed	witness	VERB
taxlaw-2867	632	42	a	a	DET
taxlaw-2867	632	43	boom	boom	NOUN
taxlaw-2867	632	44	in	in	ADP
taxlaw-2867	632	45	outbound	outbound	ADJ
taxlaw-2867	632	46	acquisitions	acquisition	NOUN
taxlaw-2867	632	47	,	,	PUNCT
taxlaw-2867	632	48	largely	largely	ADV
taxlaw-2867	632	49	driven	drive	VERB
taxlaw-2867	632	50	by	by	ADP
taxlaw-2867	632	51	private	private	ADJ
taxlaw-2867	632	52	companies	company	NOUN
taxlaw-2867	632	53	such	such	ADJ
taxlaw-2867	632	54	as	as	ADP
taxlaw-2867	632	55	anbang	anbang	NOUN
taxlaw-2867	632	56	insurance	insurance	NOUN
taxlaw-2867	632	57	,	,	PUNCT
taxlaw-2867	632	58	dalian	dalian	PROPN
taxlaw-2867	632	59	wanda	wanda	PROPN
taxlaw-2867	632	60	,	,	PUNCT
taxlaw-2867	632	61	fosun	fosun	NOUN
taxlaw-2867	632	62	and	and	CCONJ
taxlaw-2867	632	63	hna.237	hna.237	VERB
taxlaw-2867	632	64	for	for	ADP
taxlaw-2867	632	65	the	the	DET
taxlaw-2867	632	66	first	first	ADJ
taxlaw-2867	632	67	time	time	NOUN
taxlaw-2867	632	68	,	,	PUNCT
taxlaw-2867	632	69	outbound	outbound	ADJ
taxlaw-2867	632	70	investment	investment	NOUN
taxlaw-2867	632	71	by	by	ADP
taxlaw-2867	632	72	privately	privately	ADV
taxlaw-2867	632	73	-	-	PUNCT
taxlaw-2867	632	74	owned	own	VERB
taxlaw-2867	632	75	chinese	chinese	ADJ
taxlaw-2867	632	76	enterprises	enterprise	NOUN
taxlaw-2867	632	77	surpassed	surpass	VERB
taxlaw-2867	632	78	that	that	PRON
taxlaw-2867	632	79	of	of	ADP
taxlaw-2867	632	80	soes.238	soes.238	PROPN
taxlaw-2867	632	81	china	china	PROPN
taxlaw-2867	632	82	’s	’s	PART
taxlaw-2867	632	83	outbound	outbound	PROPN
taxlaw-2867	632	84	m&a	m&a	PROPN
taxlaw-2867	632	85	volume	volume	NOUN
taxlaw-2867	632	86	broke	break	VERB
taxlaw-2867	632	87	existing	exist	VERB
taxlaw-2867	632	88	annual	annual	ADJ
taxlaw-2867	632	89	records	record	NOUN
taxlaw-2867	632	90	in	in	ADP
taxlaw-2867	632	91	just	just	ADV
taxlaw-2867	632	92	the	the	DET
taxlaw-2867	632	93	first	first	ADJ
taxlaw-2867	632	94	six	six	NUM
taxlaw-2867	632	95	months	month	NOUN
taxlaw-2867	632	96	of	of	ADP
taxlaw-2867	632	97	the	the	DET
taxlaw-2867	632	98	year	year	NOUN
taxlaw-2867	632	99	and	and	CCONJ
taxlaw-2867	632	100	ended	end	VERB
taxlaw-2867	632	101	up	up	ADP
taxlaw-2867	632	102	surpassing	surpass	VERB
taxlaw-2867	632	103	u.s	u.s	PROPN
taxlaw-2867	632	104	.	.	PROPN
taxlaw-2867	632	105	outbound	outbound	PROPN
taxlaw-2867	632	106	m&a	m&a	PROPN
taxlaw-2867	632	107	volume	volume	NOUN
taxlaw-2867	632	108	for	for	ADP
taxlaw-2867	632	109	the	the	DET
taxlaw-2867	632	110	first	first	ADJ
taxlaw-2867	632	111	time.239	time.239	ADJ
taxlaw-2867	632	112	yet	yet	CCONJ
taxlaw-2867	632	113	chinese	chinese	ADJ
taxlaw-2867	632	114	government	government	NOUN
taxlaw-2867	632	115	officials	official	NOUN
taxlaw-2867	632	116	soon	soon	ADV
taxlaw-2867	632	117	suspected	suspect	VERB
taxlaw-2867	632	118	that	that	SCONJ
taxlaw-2867	632	119	many	many	ADJ
taxlaw-2867	632	120	of	of	ADP
taxlaw-2867	632	121	these	these	DET
taxlaw-2867	632	122	private	private	ADJ
taxlaw-2867	632	123	corporations	corporation	NOUN
taxlaw-2867	632	124	were	be	AUX
taxlaw-2867	632	125	overpaying	overpay	VERB
taxlaw-2867	632	126	for	for	ADP
taxlaw-2867	632	127	speculative	speculative	ADJ
taxlaw-2867	632	128	foreign	foreign	ADJ
taxlaw-2867	632	129	assets	asset	NOUN
taxlaw-2867	632	130	as	as	ADP
taxlaw-2867	632	131	a	a	DET
taxlaw-2867	632	132	way	way	NOUN
taxlaw-2867	632	133	of	of	ADP
taxlaw-2867	632	134	shifting	shift	VERB
taxlaw-2867	632	135	assets	asset	NOUN
taxlaw-2867	632	136	outside	outside	ADP
taxlaw-2867	632	137	of	of	ADP
taxlaw-2867	632	138	china.240	china.240	NOUN
taxlaw-2867	632	139	in	in	ADP
taxlaw-2867	632	140	response	response	NOUN
taxlaw-2867	632	141	,	,	PUNCT
taxlaw-2867	632	142	starting	start	VERB
taxlaw-2867	632	143	in	in	ADP
taxlaw-2867	632	144	november	november	PROPN
taxlaw-2867	632	145	2016	2016	NUM
taxlaw-2867	632	146	,	,	PUNCT
taxlaw-2867	632	147	the	the	DET
taxlaw-2867	632	148	government	government	NOUN
taxlaw-2867	632	149	tightened	tighten	VERB
taxlaw-2867	632	150	capital	capital	NOUN
taxlaw-2867	632	151	controls	control	NOUN
taxlaw-2867	632	152	and	and	CCONJ
taxlaw-2867	632	153	regulations	regulation	NOUN
taxlaw-2867	632	154	on	on	ADP
taxlaw-2867	632	155	outbound	outbound	ADJ
taxlaw-2867	632	156	investment	investment	NOUN
taxlaw-2867	632	157	.	.	PUNCT
taxlaw-2867	633	1	the	the	DET
taxlaw-2867	633	2	state	state	PROPN
taxlaw-2867	633	3	administration	administration	NOUN
taxlaw-2867	633	4	of	of	ADP
taxlaw-2867	633	5	foreign	foreign	ADJ
taxlaw-2867	633	6	exchange	exchange	NOUN
taxlaw-2867	633	7	(	(	PUNCT
taxlaw-2867	633	8	safe	safe	ADJ
taxlaw-2867	633	9	)	)	PUNCT
taxlaw-2867	633	10	,	,	PUNCT
taxlaw-2867	633	11	is	be	AUX
taxlaw-2867	633	12	a	a	DET
taxlaw-2867	633	13	234	234	NUM
taxlaw-2867	633	14	see	see	NOUN
taxlaw-2867	633	15	scissors	scissor	NOUN
taxlaw-2867	633	16	,	,	PUNCT
taxlaw-2867	633	17	supra	supra	PROPN
taxlaw-2867	633	18	note	note	PROPN
taxlaw-2867	633	19	145	145	NUM
taxlaw-2867	633	20	;	;	PUNCT
taxlaw-2867	633	21	see	see	VERB
taxlaw-2867	633	22	also	also	ADV
taxlaw-2867	633	23	du	du	PROPN
taxlaw-2867	633	24	,	,	PUNCT
taxlaw-2867	633	25	supra	supra	PROPN
taxlaw-2867	633	26	note	note	PROPN
taxlaw-2867	633	27	205	205	NUM
taxlaw-2867	633	28	,	,	PUNCT
taxlaw-2867	633	29	at	at	ADP
taxlaw-2867	633	30	1128	1128	NUM
taxlaw-2867	633	31	(	(	PUNCT
taxlaw-2867	633	32	suggesting	suggest	VERB
taxlaw-2867	633	33	a	a	DET
taxlaw-2867	633	34	lower	low	ADJ
taxlaw-2867	633	35	bound	bind	VERB
taxlaw-2867	633	36	of	of	ADP
taxlaw-2867	633	37	approximately	approximately	ADV
taxlaw-2867	633	38	70	70	NUM
taxlaw-2867	633	39	%	%	NOUN
taxlaw-2867	633	40	on	on	ADP
taxlaw-2867	633	41	the	the	DET
taxlaw-2867	633	42	percentage	percentage	NOUN
taxlaw-2867	633	43	of	of	ADP
taxlaw-2867	633	44	chinese	chinese	ADJ
taxlaw-2867	633	45	total	total	ADJ
taxlaw-2867	633	46	outbound	outbound	ADJ
taxlaw-2867	633	47	foreign	foreign	ADJ
taxlaw-2867	633	48	direct	direct	ADJ
taxlaw-2867	633	49	investment	investment	NOUN
taxlaw-2867	633	50	held	hold	VERB
taxlaw-2867	633	51	by	by	ADP
taxlaw-2867	633	52	soes	soe	NOUN
taxlaw-2867	633	53	)	)	PUNCT
taxlaw-2867	633	54	.	.	PUNCT
taxlaw-2867	634	1	235	235	NUM
taxlaw-2867	634	2	see	see	VERB
taxlaw-2867	634	3	ji	ji	PROPN
taxlaw-2867	634	4	li	li	PROPN
taxlaw-2867	634	5	,	,	PUNCT
taxlaw-2867	634	6	i	i	PRON
taxlaw-2867	634	7	came	come	VERB
taxlaw-2867	634	8	,	,	PUNCT
taxlaw-2867	634	9	i	i	PRON
taxlaw-2867	634	10	saw	see	VERB
taxlaw-2867	634	11	,	,	PUNCT
taxlaw-2867	634	12	i	i	PRON
taxlaw-2867	634	13	...	...	PUNCT
taxlaw-2867	634	14	adapted	adapt	VERB
taxlaw-2867	634	15	:	:	PUNCT
taxlaw-2867	634	16	an	an	DET
taxlaw-2867	634	17	empirical	empirical	ADJ
taxlaw-2867	634	18	study	study	NOUN
taxlaw-2867	634	19	of	of	ADP
taxlaw-2867	634	20	chinese	chinese	ADJ
taxlaw-2867	634	21	business	business	NOUN
taxlaw-2867	634	22	expansion	expansion	NOUN
taxlaw-2867	634	23	in	in	ADP
taxlaw-2867	634	24	the	the	DET
taxlaw-2867	634	25	united	united	PROPN
taxlaw-2867	634	26	states	states	PROPN
taxlaw-2867	634	27	and	and	CCONJ
taxlaw-2867	634	28	its	its	PRON
taxlaw-2867	634	29	legal	legal	ADJ
taxlaw-2867	634	30	and	and	CCONJ
taxlaw-2867	634	31	policy	policy	NOUN
taxlaw-2867	634	32	implications	implication	NOUN
taxlaw-2867	634	33	,	,	PUNCT
taxlaw-2867	634	34	36	36	NUM
taxlaw-2867	634	35	nw	nw	PROPN
taxlaw-2867	634	36	.	.	PROPN
taxlaw-2867	634	37	j.	j.	PROPN
taxlaw-2867	634	38	int'l	int'l	PROPN
taxlaw-2867	634	39	l.	l.	PROPN
taxlaw-2867	634	40	&	&	CCONJ
taxlaw-2867	634	41	bus	bus	PROPN
taxlaw-2867	634	42	.	.	PUNCT
taxlaw-2867	635	1	143	143	NUM
taxlaw-2867	635	2	,	,	PUNCT
taxlaw-2867	635	3	165	165	NUM
taxlaw-2867	635	4	(	(	PUNCT
taxlaw-2867	635	5	2016	2016	NUM
taxlaw-2867	635	6	)	)	PUNCT
taxlaw-2867	635	7	.	.	PUNCT
taxlaw-2867	636	1	236	236	NUM
taxlaw-2867	636	2	see	see	VERB
taxlaw-2867	636	3	saumya	saumya	NOUN
taxlaw-2867	636	4	vaishampayan	vaishampayan	VERB
taxlaw-2867	636	5	&	&	CCONJ
taxlaw-2867	636	6	lingling	lingling	PROPN
taxlaw-2867	636	7	wei	wei	PROPN
taxlaw-2867	636	8	,	,	PUNCT
taxlaw-2867	636	9	yuan	yuan	NOUN
taxlaw-2867	636	10	weakness	weakness	NOUN
taxlaw-2867	636	11	spurs	spur	VERB
taxlaw-2867	636	12	fresh	fresh	ADJ
taxlaw-2867	636	13	surge	surge	NOUN
taxlaw-2867	636	14	in	in	ADP
taxlaw-2867	636	15	china	china	PROPN
taxlaw-2867	636	16	outflows	outflows	PROPN
taxlaw-2867	636	17	,	,	PUNCT
taxlaw-2867	636	18	wall	wall	PROPN
taxlaw-2867	636	19	st	st	PROPN
taxlaw-2867	636	20	.	.	PROPN
taxlaw-2867	636	21	j.	j.	PROPN
taxlaw-2867	636	22	,	,	PUNCT
taxlaw-2867	636	23	nov	nov	PROPN
taxlaw-2867	636	24	.	.	PROPN
taxlaw-2867	636	25	7	7	NUM
taxlaw-2867	636	26	,	,	PUNCT
taxlaw-2867	636	27	2016	2016	NUM
taxlaw-2867	636	28	,	,	PUNCT
taxlaw-2867	636	29	https://www.wsj.com/articles/yuan-weakness-spurs-fresh-surge-in-china-outflows-1478520675	https://www.wsj.com/articles/yuan-weakness-spurs-fresh-surge-in-china-outflows-1478520675	NOUN
taxlaw-2867	636	30	.	.	PROPN
taxlaw-2867	636	31	237	237	NUM
taxlaw-2867	636	32	see	see	VERB
taxlaw-2867	636	33	sui	sui	PROPN
taxlaw-2867	636	34	-	-	PROPN
taxlaw-2867	636	35	lee	lee	PROPN
taxlaw-2867	636	36	wee	wee	PROPN
taxlaw-2867	636	37	,	,	PUNCT
taxlaw-2867	636	38	china	china	PROPN
taxlaw-2867	636	39	steps	step	VERB
taxlaw-2867	636	40	up	up	ADP
taxlaw-2867	636	41	warnings	warning	NOUN
taxlaw-2867	636	42	over	over	ADP
taxlaw-2867	636	43	debt	debt	NOUN
taxlaw-2867	636	44	-	-	PUNCT
taxlaw-2867	636	45	fueled	fuel	VERB
taxlaw-2867	636	46	overseas	overseas	ADJ
taxlaw-2867	636	47	acquisitions	acquisition	NOUN
taxlaw-2867	636	48	,	,	PUNCT
taxlaw-2867	636	49	n.y	n.y	PROPN
taxlaw-2867	636	50	.	.	PROPN
taxlaw-2867	636	51	times	times	PROPN
taxlaw-2867	636	52	,	,	PUNCT
taxlaw-2867	636	53	aug	aug	PROPN
taxlaw-2867	636	54	.	.	PROPN
taxlaw-2867	636	55	18	18	NUM
taxlaw-2867	636	56	,	,	PUNCT
taxlaw-2867	636	57	2017	2017	NUM
taxlaw-2867	636	58	,	,	PUNCT
taxlaw-2867	636	59	https://www.nytimes.com/2017/08/18/business/dealbook/china-companies-deals-debt.html	https://www.nytimes.com/2017/08/18/business/dealbook/china-companies-deals-debt.html	PROPN
taxlaw-2867	636	60	;	;	PUNCT
taxlaw-2867	636	61	xie	xie	PROPN
taxlaw-2867	636	62	yu	yu	PROPN
taxlaw-2867	636	63	,	,	PUNCT
taxlaw-2867	636	64	china	china	PROPN
taxlaw-2867	636	65	’s	’s	PART
taxlaw-2867	636	66	probes	probe	NOUN
taxlaw-2867	636	67	on	on	ADP
taxlaw-2867	636	68	fosun	fosun	NOUN
taxlaw-2867	636	69	,	,	PUNCT
taxlaw-2867	636	70	hna	hna	PROPN
taxlaw-2867	636	71	and	and	CCONJ
taxlaw-2867	636	72	others	other	NOUN
taxlaw-2867	636	73	unleash	unleash	VERB
taxlaw-2867	636	74	the	the	DET
taxlaw-2867	636	75	power	power	NOUN
taxlaw-2867	636	76	of	of	ADP
taxlaw-2867	636	77	the	the	DET
taxlaw-2867	636	78	unsaid	unsaid	ADJ
taxlaw-2867	636	79	word	word	NOUN
taxlaw-2867	636	80	,	,	PUNCT
taxlaw-2867	636	81	s.	s.	PROPN
taxlaw-2867	636	82	china	china	PROPN
taxlaw-2867	636	83	morning	morning	PROPN
taxlaw-2867	636	84	post	post	PROPN
taxlaw-2867	636	85	,	,	PUNCT
taxlaw-2867	636	86	july	july	PROPN
taxlaw-2867	636	87	8	8	NUM
taxlaw-2867	636	88	,	,	PUNCT
taxlaw-2867	636	89	2017	2017	NUM
taxlaw-2867	636	90	,	,	PUNCT
taxlaw-2867	636	91	https://www.scmp.com/business/banking-finance/article/2101762/chinas-probes-fosun-hna-and-others-unleashpower-unsaid	https://www.scmp.com/business/banking-finance/article/2101762/chinas-probes-fosun-hna-and-others-unleashpower-unsaid	PROPN
taxlaw-2867	637	1	[	[	X
taxlaw-2867	637	2	perma.cc/h83r-74fw	perma.cc/h83r-74fw	X
taxlaw-2867	637	3	]	]	X
taxlaw-2867	637	4	.	.	PUNCT
taxlaw-2867	638	1	238	238	NUM
taxlaw-2867	638	2	see	see	VERB
taxlaw-2867	638	3	don	don	PROPN
taxlaw-2867	638	4	weinland	weinland	NOUN
taxlaw-2867	638	5	,	,	PUNCT
taxlaw-2867	638	6	emily	emily	PROPN
taxlaw-2867	638	7	feng	feng	PROPN
taxlaw-2867	638	8	&	&	CCONJ
taxlaw-2867	638	9	sherry	sherry	PROPN
taxlaw-2867	638	10	fei	fei	PROPN
taxlaw-2867	638	11	ju	ju	PROPN
taxlaw-2867	638	12	,	,	PUNCT
taxlaw-2867	638	13	state	state	NOUN
taxlaw-2867	638	14	-	-	PUNCT
taxlaw-2867	638	15	led	lead	VERB
taxlaw-2867	638	16	companies	company	NOUN
taxlaw-2867	638	17	back	back	ADV
taxlaw-2867	638	18	on	on	ADP
taxlaw-2867	638	19	top	top	NOUN
taxlaw-2867	638	20	in	in	ADP
taxlaw-2867	638	21	china	china	PROPN
taxlaw-2867	638	22	’s	’s	PART
taxlaw-2867	638	23	outbound	outbound	PROPN
taxlaw-2867	638	24	m&a	m&a	PROPN
taxlaw-2867	638	25	rankings	ranking	NOUN
taxlaw-2867	638	26	,	,	PUNCT
taxlaw-2867	638	27	fin	fin	NOUN
taxlaw-2867	638	28	.	.	PUNCT
taxlaw-2867	639	1	times	times	PROPN
taxlaw-2867	639	2	,	,	PUNCT
taxlaw-2867	639	3	sept	sept	PROPN
taxlaw-2867	639	4	.	.	PROPN
taxlaw-2867	639	5	3	3	NUM
taxlaw-2867	639	6	,	,	PUNCT
taxlaw-2867	639	7	2017	2017	NUM
taxlaw-2867	639	8	,	,	PUNCT
taxlaw-2867	639	9	https://www.ft.com/content/18b1352c-8e26-11e7-a352-e46f43c5825d	https://www.ft.com/content/18b1352c-8e26-11e7-a352-e46f43c5825d	X
taxlaw-2867	639	10	.	.	PUNCT
taxlaw-2867	640	1	239	239	NUM
taxlaw-2867	640	2	see	see	VERB
taxlaw-2867	640	3	denny	denny	PROPN
taxlaw-2867	640	4	thomas	thomas	PROPN
taxlaw-2867	640	5	,	,	PUNCT
taxlaw-2867	640	6	china	china	PROPN
taxlaw-2867	640	7	outbound	outbound	PROPN
taxlaw-2867	640	8	m&a	m&a	PROPN
taxlaw-2867	640	9	beats	beat	VERB
taxlaw-2867	640	10	2015	2015	NUM
taxlaw-2867	640	11	record	record	NOUN
taxlaw-2867	640	12	with	with	ADP
taxlaw-2867	640	13	6	6	NUM
taxlaw-2867	640	14	months	month	NOUN
taxlaw-2867	640	15	to	to	PART
taxlaw-2867	640	16	spare	spare	VERB
taxlaw-2867	640	17	,	,	PUNCT
taxlaw-2867	640	18	reuters	reuters	PROPN
taxlaw-2867	640	19	(	(	PUNCT
taxlaw-2867	640	20	june	june	PROPN
taxlaw-2867	640	21	20	20	NUM
taxlaw-2867	640	22	,	,	PUNCT
taxlaw-2867	640	23	2016	2016	NUM
taxlaw-2867	640	24	)	)	PUNCT
taxlaw-2867	640	25	,	,	PUNCT
taxlaw-2867	640	26	https://www.reuters.com/article/us-china-m-a/china-outbound-ma-beats-2015-record-with-6-months-tospare-iduskcn0z60ui	https://www.reuters.com/article/us-china-m-a/china-outbound-ma-beats-2015-record-with-6-months-tospare-iduskcn0z60ui	VERB
taxlaw-2867	641	1	[	[	X
taxlaw-2867	641	2	perma.cc/6bej-jask	perma.cc/6bej-jask	NOUN
taxlaw-2867	641	3	]	]	X
taxlaw-2867	641	4	;	;	PUNCT
taxlaw-2867	641	5	xie	xie	PROPN
taxlaw-2867	641	6	yu	yu	PROPN
taxlaw-2867	641	7	,	,	PUNCT
taxlaw-2867	641	8	record	record	NOUN
taxlaw-2867	641	9	year	year	NOUN
taxlaw-2867	641	10	for	for	ADP
taxlaw-2867	641	11	china	china	PROPN
taxlaw-2867	641	12	’s	’s	PART
taxlaw-2867	641	13	outbound	outbound	PROPN
taxlaw-2867	641	14	m&a	m&a	PROPN
taxlaw-2867	641	15	as	as	SCONJ
taxlaw-2867	641	16	it	it	PRON
taxlaw-2867	641	17	overtakes	overtake	VERB
taxlaw-2867	641	18	us	we	PRON
taxlaw-2867	641	19	for	for	ADP
taxlaw-2867	641	20	the	the	DET
taxlaw-2867	641	21	first	first	ADJ
taxlaw-2867	641	22	time	time	NOUN
taxlaw-2867	641	23	,	,	PUNCT
taxlaw-2867	641	24	s.	s.	PROPN
taxlaw-2867	641	25	china	china	PROPN
taxlaw-2867	641	26	morning	morning	PROPN
taxlaw-2867	641	27	post	post	PROPN
taxlaw-2867	641	28	,	,	PUNCT
taxlaw-2867	641	29	dec	dec	PROPN
taxlaw-2867	641	30	.	.	PROPN
taxlaw-2867	641	31	21	21	NUM
taxlaw-2867	641	32	,	,	PUNCT
taxlaw-2867	641	33	2016	2016	NUM
taxlaw-2867	641	34	,	,	PUNCT
taxlaw-2867	641	35	http://www.scmp.com/business/companies/article/2056099/record-year-chinas-outbound-ma-it-overtakes-us-firsttime	http://www.scmp.com/business/companies/article/2056099/record-year-chinas-outbound-ma-it-overtakes-us-firsttime	ADJ
taxlaw-2867	642	1	[	[	X
taxlaw-2867	642	2	perma.cc/lg8c-98uq	perma.cc/lg8c-98uq	X
taxlaw-2867	642	3	]	]	X
taxlaw-2867	642	4	.	.	PUNCT
taxlaw-2867	643	1	240	240	NUM
taxlaw-2867	643	2	see	see	NOUN
taxlaw-2867	643	3	,	,	PUNCT
taxlaw-2867	643	4	e.g.	e.g.	ADV
taxlaw-2867	643	5	,	,	PUNCT
taxlaw-2867	643	6	heiwei	heiwei	X
taxlaw-2867	643	7	tang	tang	PROPN
taxlaw-2867	643	8	&	&	CCONJ
taxlaw-2867	643	9	christopher	christopher	PROPN
taxlaw-2867	643	10	beddor	beddor	PROPN
taxlaw-2867	643	11	,	,	PUNCT
taxlaw-2867	643	12	it	it	PRON
taxlaw-2867	643	13	’s	’	VERB
taxlaw-2867	643	14	no	no	DET
taxlaw-2867	643	15	accident	accident	NOUN
taxlaw-2867	643	16	that	that	SCONJ
taxlaw-2867	643	17	china	china	PROPN
taxlaw-2867	643	18	’s	’s	PART
taxlaw-2867	643	19	tycoons	tycoon	NOUN
taxlaw-2867	643	20	are	be	AUX
taxlaw-2867	643	21	bad	bad	ADJ
taxlaw-2867	643	22	investors	investor	NOUN
taxlaw-2867	643	23	,	,	PUNCT
taxlaw-2867	643	24	foreign	foreign	ADJ
taxlaw-2867	643	25	pol’y	pol’y	NOUN
taxlaw-2867	643	26	(	(	PUNCT
taxlaw-2867	643	27	oct	oct	PROPN
taxlaw-2867	643	28	.	.	PROPN
taxlaw-2867	643	29	17	17	NUM
taxlaw-2867	643	30	,	,	PUNCT
taxlaw-2867	643	31	2017	2017	NUM
taxlaw-2867	643	32	)	)	PUNCT
taxlaw-2867	643	33	,	,	PUNCT
taxlaw-2867	643	34	http://foreignpolicy.com/2017/10/17/its-no-accident-that-chinas-tycoons-are-badinvestors	http://foreignpolicy.com/2017/10/17/its-no-accident-that-chinas-tycoons-are-badinvestor	NOUN
taxlaw-2867	643	35	[	[	X
taxlaw-2867	643	36	perma.cc/jm9l-dcas	perma.cc/jm9l-dcas	X
taxlaw-2867	643	37	]	]	X
taxlaw-2867	643	38	;	;	PUNCT
taxlaw-2867	643	39	angelo	angelo	PROPN
taxlaw-2867	643	40	katsoras	katsoras	PROPN
taxlaw-2867	643	41	,	,	PUNCT
taxlaw-2867	643	42	the	the	DET
taxlaw-2867	643	43	story	story	NOUN
taxlaw-2867	643	44	behind	behind	ADP
taxlaw-2867	643	45	china	china	PROPN
taxlaw-2867	643	46	’s	’s	PART
taxlaw-2867	643	47	crackdown	crackdown	NOUN
taxlaw-2867	643	48	on	on	ADP
taxlaw-2867	643	49	outbound	outbound	ADJ
taxlaw-2867	643	50	investments	investment	NOUN
taxlaw-2867	643	51	,	,	PUNCT
taxlaw-2867	643	52	nat’l	nat’l	PROPN
taxlaw-2867	643	53	bank	bank	NOUN
taxlaw-2867	643	54	can	can	AUX
taxlaw-2867	643	55	.	.	PUNCT
taxlaw-2867	644	1	(	(	PUNCT
taxlaw-2867	644	2	oct	oct	PROPN
taxlaw-2867	644	3	.	.	PROPN
taxlaw-2867	644	4	4	4	NUM
taxlaw-2867	644	5	,	,	PUNCT
taxlaw-2867	644	6	2017	2017	NUM
taxlaw-2867	644	7	)	)	PUNCT
taxlaw-2867	644	8	,	,	PUNCT
taxlaw-2867	644	9	https://www.nbc.ca/content/dam/bnc/en/rates-and-analysis/economicanalysis/geopoliticalbriefing_4oct2017.pdf	https://www.nbc.ca/content/dam/bnc/en/rates-and-analysis/economicanalysis/geopoliticalbriefing_4oct2017.pdf	NOUN
taxlaw-2867	645	1	[	[	X
taxlaw-2867	645	2	perma.cc/5jb9-yf5k	perma.cc/5jb9-yf5k	X
taxlaw-2867	645	3	]	]	X
taxlaw-2867	645	4	.	.	PUNCT
taxlaw-2867	646	1	https://www.nytimes.com/2017/08/18/business/dealbook/china-companies-deals-debt.html	https://www.nytimes.com/2017/08/18/business/dealbook/china-companies-deals-debt.html	PROPN
taxlaw-2867	646	2	https://perma.cc/h83r-74fw	https://perma.cc/h83r-74fw	VERB
taxlaw-2867	646	3	https://perma.cc/6bej-jask	https://perma.cc/6bej-jask	PROPN
taxlaw-2867	646	4	https://perma.cc/lg8c-98uq	https://perma.cc/lg8c-98uq	PROPN
taxlaw-2867	646	5	https://perma.cc/jm9l-dcas	https://perma.cc/jm9l-dcas	PROPN
taxlaw-2867	646	6	https://perma.cc/5jb9-yf5k	https://perma.cc/5jb9-yf5k	PROPN
taxlaw-2867	646	7	108	108	NUM
taxlaw-2867	646	8	[	[	X
taxlaw-2867	646	9	vol.10:1	vol.10:1	PROPN
taxlaw-2867	646	10	columbia	columbia	PROPN
taxlaw-2867	646	11	journal	journal	PROPN
taxlaw-2867	646	12	of	of	ADP
taxlaw-2867	646	13	tax	tax	NOUN
taxlaw-2867	646	14	law	law	NOUN
taxlaw-2867	646	15	central	central	ADJ
taxlaw-2867	646	16	government	government	NOUN
taxlaw-2867	646	17	institution	institution	NOUN
taxlaw-2867	646	18	that	that	PRON
taxlaw-2867	646	19	controls	control	VERB
taxlaw-2867	646	20	whether	whether	SCONJ
taxlaw-2867	646	21	chinese	chinese	ADJ
taxlaw-2867	646	22	companies	company	NOUN
taxlaw-2867	646	23	,	,	PUNCT
taxlaw-2867	646	24	both	both	CCONJ
taxlaw-2867	646	25	domestic	domestic	ADJ
taxlaw-2867	646	26	and	and	CCONJ
taxlaw-2867	646	27	foreign	foreign	ADJ
taxlaw-2867	646	28	-	-	PUNCT
taxlaw-2867	646	29	invested	invest	VERB
taxlaw-2867	646	30	,	,	PUNCT
taxlaw-2867	646	31	may	may	AUX
taxlaw-2867	646	32	convert	convert	VERB
taxlaw-2867	646	33	renminbi	renminbi	NOUN
taxlaw-2867	646	34	into	into	ADP
taxlaw-2867	646	35	foreign	foreign	ADJ
taxlaw-2867	646	36	currency	currency	NOUN
taxlaw-2867	646	37	and	and	CCONJ
taxlaw-2867	646	38	whether	whether	SCONJ
taxlaw-2867	646	39	they	they	PRON
taxlaw-2867	646	40	may	may	AUX
taxlaw-2867	646	41	transfer	transfer	VERB
taxlaw-2867	646	42	such	such	ADJ
taxlaw-2867	646	43	funds	fund	NOUN
taxlaw-2867	646	44	overseas.241	overseas.241	NOUN
taxlaw-2867	646	45	while	while	SCONJ
taxlaw-2867	646	46	it	it	PRON
taxlaw-2867	646	47	previously	previously	ADV
taxlaw-2867	646	48	vetted	vet	VERB
taxlaw-2867	646	49	only	only	ADV
taxlaw-2867	646	50	corporate	corporate	ADJ
taxlaw-2867	646	51	cross	cross	ADJ
taxlaw-2867	646	52	-	-	ADJ
taxlaw-2867	646	53	border	border	ADJ
taxlaw-2867	646	54	money	money	NOUN
taxlaw-2867	646	55	transfers	transfer	NOUN
taxlaw-2867	646	56	of	of	ADP
taxlaw-2867	646	57	more	more	ADJ
taxlaw-2867	646	58	than	than	ADP
taxlaw-2867	646	59	us	we	PRON
taxlaw-2867	646	60	$	$	SYM
taxlaw-2867	646	61	50	50	NUM
taxlaw-2867	646	62	million	million	NUM
taxlaw-2867	646	63	,	,	PUNCT
taxlaw-2867	646	64	safe	safe	ADJ
taxlaw-2867	646	65	reportedly	reportedly	ADV
taxlaw-2867	646	66	started	start	VERB
taxlaw-2867	646	67	requiring	require	VERB
taxlaw-2867	646	68	pre	pre	NOUN
taxlaw-2867	646	69	-	-	NOUN
taxlaw-2867	646	70	approval	approval	NOUN
taxlaw-2867	646	71	for	for	ADP
taxlaw-2867	646	72	all	all	DET
taxlaw-2867	646	73	overseas	overseas	ADJ
taxlaw-2867	646	74	transfers	transfer	NOUN
taxlaw-2867	646	75	of	of	ADP
taxlaw-2867	646	76	more	more	ADJ
taxlaw-2867	646	77	than	than	ADP
taxlaw-2867	646	78	us	we	PRON
taxlaw-2867	646	79	$	$	SYM
taxlaw-2867	646	80	5	5	NUM
taxlaw-2867	646	81	million.242	million.242	NOUN
taxlaw-2867	646	82	government	government	NOUN
taxlaw-2867	646	83	regulators	regulator	NOUN
taxlaw-2867	646	84	also	also	ADV
taxlaw-2867	646	85	stepped	step	VERB
taxlaw-2867	646	86	-	-	PUNCT
taxlaw-2867	646	87	up	up	ADP
taxlaw-2867	646	88	administrative	administrative	ADJ
taxlaw-2867	646	89	scrutiny	scrutiny	NOUN
taxlaw-2867	646	90	of	of	ADP
taxlaw-2867	646	91	outbound	outbound	ADJ
taxlaw-2867	646	92	investments	investment	NOUN
taxlaw-2867	646	93	with	with	ADP
taxlaw-2867	646	94	the	the	DET
taxlaw-2867	646	95	goal	goal	NOUN
taxlaw-2867	646	96	of	of	ADP
taxlaw-2867	646	97	weeding	weed	VERB
taxlaw-2867	646	98	out	out	ADP
taxlaw-2867	646	99	those	those	PRON
taxlaw-2867	646	100	that	that	PRON
taxlaw-2867	646	101	it	it	PRON
taxlaw-2867	646	102	deemed	deem	VERB
taxlaw-2867	646	103	“	"	PUNCT
taxlaw-2867	646	104	irrational	irrational	ADJ
taxlaw-2867	646	105	.	.	PUNCT
taxlaw-2867	646	106	”243	”243	PROPN
taxlaw-2867	646	107	as	as	ADP
taxlaw-2867	646	108	a	a	DET
taxlaw-2867	646	109	result	result	NOUN
taxlaw-2867	646	110	,	,	PUNCT
taxlaw-2867	646	111	outbound	outbound	ADJ
taxlaw-2867	646	112	investment	investment	NOUN
taxlaw-2867	646	113	declined	decline	VERB
taxlaw-2867	646	114	more	more	ADJ
taxlaw-2867	646	115	than	than	ADP
taxlaw-2867	646	116	40	40	NUM
taxlaw-2867	646	117	%	%	NOUN
taxlaw-2867	646	118	in	in	ADP
taxlaw-2867	646	119	the	the	DET
taxlaw-2867	646	120	first	first	ADJ
taxlaw-2867	646	121	seven	seven	NUM
taxlaw-2867	646	122	months	month	NOUN
taxlaw-2867	646	123	of	of	ADP
taxlaw-2867	646	124	2017.244	2017.244	NUM
taxlaw-2867	646	125	in	in	ADP
taxlaw-2867	646	126	august	august	PROPN
taxlaw-2867	646	127	2017	2017	NUM
taxlaw-2867	646	128	,	,	PUNCT
taxlaw-2867	646	129	china	china	PROPN
taxlaw-2867	646	130	’s	’s	PART
taxlaw-2867	646	131	top	top	ADJ
taxlaw-2867	646	132	economic	economic	ADJ
taxlaw-2867	646	133	planning	planning	NOUN
taxlaw-2867	646	134	body	body	NOUN
taxlaw-2867	646	135	announced	announce	VERB
taxlaw-2867	646	136	a	a	DET
taxlaw-2867	646	137	new	new	ADJ
taxlaw-2867	646	138	system	system	NOUN
taxlaw-2867	646	139	of	of	ADP
taxlaw-2867	646	140	regulation	regulation	NOUN
taxlaw-2867	646	141	for	for	ADP
taxlaw-2867	646	142	overseas	overseas	ADJ
taxlaw-2867	646	143	investments	investment	NOUN
taxlaw-2867	646	144	.	.	PUNCT
taxlaw-2867	647	1	restrictions	restriction	NOUN
taxlaw-2867	647	2	were	be	AUX
taxlaw-2867	647	3	placed	place	VERB
taxlaw-2867	647	4	on	on	ADP
taxlaw-2867	647	5	investments	investment	NOUN
taxlaw-2867	647	6	in	in	ADP
taxlaw-2867	647	7	property	property	NOUN
taxlaw-2867	647	8	,	,	PUNCT
taxlaw-2867	647	9	hotels	hotel	NOUN
taxlaw-2867	647	10	,	,	PUNCT
taxlaw-2867	647	11	film	film	NOUN
taxlaw-2867	647	12	,	,	PUNCT
taxlaw-2867	647	13	entertainment	entertainment	NOUN
taxlaw-2867	647	14	,	,	PUNCT
taxlaw-2867	647	15	and	and	CCONJ
taxlaw-2867	647	16	sports	sport	NOUN
taxlaw-2867	647	17	.	.	PUNCT
taxlaw-2867	648	1	on	on	ADP
taxlaw-2867	648	2	the	the	DET
taxlaw-2867	648	3	other	other	ADJ
taxlaw-2867	648	4	hand	hand	NOUN
taxlaw-2867	648	5	,	,	PUNCT
taxlaw-2867	648	6	investments	investment	NOUN
taxlaw-2867	648	7	related	relate	VERB
taxlaw-2867	648	8	to	to	ADP
taxlaw-2867	648	9	the	the	DET
taxlaw-2867	648	10	belt	belt	NOUN
taxlaw-2867	648	11	and	and	CCONJ
taxlaw-2867	648	12	road	road	NOUN
taxlaw-2867	648	13	initiative	initiative	NOUN
taxlaw-2867	648	14	,	,	PUNCT
taxlaw-2867	648	15	infrastructure	infrastructure	NOUN
taxlaw-2867	648	16	,	,	PUNCT
taxlaw-2867	648	17	energy	energy	NOUN
taxlaw-2867	648	18	,	,	PUNCT
taxlaw-2867	648	19	and	and	CCONJ
taxlaw-2867	648	20	high	high	ADJ
taxlaw-2867	648	21	-	-	PUNCT
taxlaw-2867	648	22	tech	tech	NOUN
taxlaw-2867	648	23	businesses	business	NOUN
taxlaw-2867	648	24	would	would	AUX
taxlaw-2867	648	25	be	be	AUX
taxlaw-2867	648	26	given	give	VERB
taxlaw-2867	648	27	preferential	preferential	ADJ
taxlaw-2867	648	28	state	state	NOUN
taxlaw-2867	648	29	support.245	support.245	ADJ
taxlaw-2867	648	30	regulations	regulation	NOUN
taxlaw-2867	648	31	were	be	AUX
taxlaw-2867	648	32	also	also	ADV
taxlaw-2867	648	33	put	put	VERB
taxlaw-2867	648	34	in	in	ADP
taxlaw-2867	648	35	place	place	NOUN
taxlaw-2867	648	36	requiring	require	VERB
taxlaw-2867	648	37	soes	soe	NOUN
taxlaw-2867	648	38	to	to	PART
taxlaw-2867	648	39	prove	prove	VERB
taxlaw-2867	648	40	the	the	DET
taxlaw-2867	648	41	financial	financial	ADJ
taxlaw-2867	648	42	viability	viability	NOUN
taxlaw-2867	648	43	of	of	ADP
taxlaw-2867	648	44	overseas	overseas	ADJ
taxlaw-2867	648	45	projects	project	NOUN
taxlaw-2867	648	46	before	before	ADP
taxlaw-2867	648	47	undertaking	undertake	VERB
taxlaw-2867	648	48	investments	investment	NOUN
taxlaw-2867	648	49	and	and	CCONJ
taxlaw-2867	648	50	mandating	mandate	VERB
taxlaw-2867	648	51	stricter	strict	ADJ
taxlaw-2867	648	52	auditing	auditing	NOUN
taxlaw-2867	648	53	procedures	procedure	NOUN
taxlaw-2867	648	54	,	,	PUNCT
taxlaw-2867	648	55	particularly	particularly	ADV
taxlaw-2867	648	56	for	for	ADP
taxlaw-2867	648	57	currency	currency	NOUN
taxlaw-2867	648	58	transactions.246	transactions.246	PROPN
taxlaw-2867	648	59	to	to	ADP
taxlaw-2867	648	60	observers	observer	NOUN
taxlaw-2867	648	61	,	,	PUNCT
taxlaw-2867	648	62	the	the	DET
taxlaw-2867	648	63	new	new	ADJ
taxlaw-2867	648	64	regulations	regulation	NOUN
taxlaw-2867	648	65	reaffirm	reaffirm	VERB
taxlaw-2867	648	66	the	the	DET
taxlaw-2867	648	67	government	government	NOUN
taxlaw-2867	648	68	’s	’s	PART
taxlaw-2867	648	69	preference	preference	NOUN
taxlaw-2867	648	70	for	for	ADP
taxlaw-2867	648	71	overseas	overseas	ADJ
taxlaw-2867	648	72	investments	investment	NOUN
taxlaw-2867	648	73	to	to	PART
taxlaw-2867	648	74	be	be	AUX
taxlaw-2867	648	75	led	lead	VERB
taxlaw-2867	648	76	primarily	primarily	ADV
taxlaw-2867	648	77	by	by	ADP
taxlaw-2867	648	78	soes	soe	NOUN
taxlaw-2867	648	79	rather	rather	ADV
taxlaw-2867	648	80	than	than	ADP
taxlaw-2867	648	81	private	private	ADJ
taxlaw-2867	648	82	corporations.247	corporations.247	NOUN
taxlaw-2867	648	83	241	241	NUM
taxlaw-2867	648	84	see	see	VERB
taxlaw-2867	648	85	gary	gary	PROPN
taxlaw-2867	648	86	lock	lock	PROPN
taxlaw-2867	648	87	&	&	CCONJ
taxlaw-2867	648	88	karen	karen	PROPN
taxlaw-2867	648	89	ip	ip	PROPN
taxlaw-2867	648	90	,	,	PUNCT
taxlaw-2867	648	91	getting	get	VERB
taxlaw-2867	648	92	your	your	PRON
taxlaw-2867	648	93	cash	cash	NOUN
taxlaw-2867	648	94	back	back	ADP
taxlaw-2867	648	95	,	,	PUNCT
taxlaw-2867	648	96	28	28	NUM
taxlaw-2867	648	97	int’l	int’l	NUM
taxlaw-2867	648	98	fin	fin	NOUN
taxlaw-2867	648	99	.	.	PUNCT
taxlaw-2867	649	1	l.	l.	PROPN
taxlaw-2867	649	2	rev	rev	PROPN
taxlaw-2867	649	3	.	.	PROPN
taxlaw-2867	649	4	36	36	NUM
taxlaw-2867	649	5	(	(	PUNCT
taxlaw-2867	649	6	2009	2009	NUM
taxlaw-2867	649	7	)	)	PUNCT
taxlaw-2867	649	8	;	;	PUNCT
taxlaw-2867	649	9	friedrich	friedrich	PROPN
taxlaw-2867	649	10	wu	wu	PROPN
taxlaw-2867	649	11	,	,	PUNCT
taxlaw-2867	649	12	robbertjan	robbertjan	NOUN
taxlaw-2867	649	13	korthah	korthah	PROPN
taxlaw-2867	649	14	&	&	CCONJ
taxlaw-2867	649	15	ng	ng	PROPN
taxlaw-2867	649	16	kuan	kuan	PROPN
taxlaw-2867	649	17	khai	khai	PROPN
taxlaw-2867	649	18	,	,	PUNCT
taxlaw-2867	649	19	how	how	SCONJ
taxlaw-2867	649	20	safe	safe	ADJ
taxlaw-2867	649	21	is	be	AUX
taxlaw-2867	649	22	safe	safe	ADJ
taxlaw-2867	649	23	's	's	PART
taxlaw-2867	649	24	management	management	NOUN
taxlaw-2867	649	25	of	of	ADP
taxlaw-2867	649	26	china	china	PROPN
taxlaw-2867	649	27	's	's	PART
taxlaw-2867	649	28	official	official	ADJ
taxlaw-2867	649	29	foreign	foreign	ADJ
taxlaw-2867	649	30	exchange	exchange	NOUN
taxlaw-2867	649	31	reserves	reserve	NOUN
taxlaw-2867	649	32	?	?	PUNCT
taxlaw-2867	649	33	,	,	PUNCT
taxlaw-2867	649	34	14	14	NUM
taxlaw-2867	649	35	world	world	PROPN
taxlaw-2867	649	36	econ	econ	X
taxlaw-2867	649	37	.	.	PUNCT
taxlaw-2867	650	1	19	19	NUM
taxlaw-2867	650	2	,	,	PUNCT
taxlaw-2867	650	3	20–21	20–21	NUM
taxlaw-2867	650	4	(	(	PUNCT
taxlaw-2867	650	5	2013	2013	NUM
taxlaw-2867	650	6	)	)	PUNCT
taxlaw-2867	650	7	.	.	PUNCT
taxlaw-2867	651	1	242	242	NUM
taxlaw-2867	651	2	see	see	VERB
taxlaw-2867	651	3	james	james	PROPN
taxlaw-2867	651	4	t.	t.	PROPN
taxlaw-2867	651	5	areddy	areddy	PROPN
taxlaw-2867	651	6	&	&	CCONJ
taxlaw-2867	651	7	lingling	lingling	PROPN
taxlaw-2867	651	8	wei	wei	PROPN
taxlaw-2867	651	9	,	,	PUNCT
taxlaw-2867	651	10	foreign	foreign	ADJ
taxlaw-2867	651	11	companies	company	NOUN
taxlaw-2867	651	12	face	face	VERB
taxlaw-2867	651	13	new	new	ADJ
taxlaw-2867	651	14	clampdown	clampdown	NOUN
taxlaw-2867	651	15	for	for	ADP
taxlaw-2867	651	16	getting	get	VERB
taxlaw-2867	651	17	money	money	NOUN
taxlaw-2867	651	18	out	out	ADP
taxlaw-2867	651	19	of	of	ADP
taxlaw-2867	651	20	china	china	PROPN
taxlaw-2867	651	21	,	,	PUNCT
taxlaw-2867	651	22	wall	wall	PROPN
taxlaw-2867	651	23	st	st	PROPN
taxlaw-2867	651	24	.	.	PROPN
taxlaw-2867	651	25	j.	j.	PROPN
taxlaw-2867	651	26	,	,	PUNCT
taxlaw-2867	651	27	dec	dec	PROPN
taxlaw-2867	651	28	.	.	PROPN
taxlaw-2867	651	29	1	1	NUM
taxlaw-2867	651	30	,	,	PUNCT
taxlaw-2867	651	31	2016	2016	NUM
taxlaw-2867	651	32	,	,	PUNCT
taxlaw-2867	651	33	https://www.wsj.com/articles/foreign-companies-face-new-clampdown-forgetting-money-out-of-china-1480604271	https://www.wsj.com/articles/foreign-companies-face-new-clampdown-forgetting-money-out-of-china-1480604271	NOUN
taxlaw-2867	651	34	;	;	PUNCT
taxlaw-2867	651	35	gabriel	gabriel	PROPN
taxlaw-2867	651	36	wildau	wildau	PROPN
taxlaw-2867	651	37	,	,	PUNCT
taxlaw-2867	651	38	don	don	PROPN
taxlaw-2867	651	39	weinland	weinland	PROPN
taxlaw-2867	651	40	&	&	CCONJ
taxlaw-2867	651	41	tom	tom	PROPN
taxlaw-2867	651	42	mitchell	mitchell	PROPN
taxlaw-2867	651	43	,	,	PUNCT
taxlaw-2867	651	44	china	china	PROPN
taxlaw-2867	651	45	to	to	PART
taxlaw-2867	651	46	clamp	clamp	VERB
taxlaw-2867	651	47	down	down	ADP
taxlaw-2867	651	48	on	on	ADP
taxlaw-2867	651	49	outbound	outbound	ADJ
taxlaw-2867	651	50	m&a	m&a	PROPN
taxlaw-2867	651	51	in	in	ADP
taxlaw-2867	651	52	war	war	NOUN
taxlaw-2867	651	53	on	on	ADP
taxlaw-2867	651	54	capital	capital	NOUN
taxlaw-2867	651	55	flight	flight	NOUN
taxlaw-2867	651	56	,	,	PUNCT
taxlaw-2867	651	57	fin	fin	NOUN
taxlaw-2867	651	58	.	.	PUNCT
taxlaw-2867	652	1	times	times	PROPN
taxlaw-2867	652	2	,	,	PUNCT
taxlaw-2867	652	3	nov	nov	PROPN
taxlaw-2867	652	4	.	.	PROPN
taxlaw-2867	652	5	29	29	NUM
taxlaw-2867	652	6	,	,	PUNCT
taxlaw-2867	652	7	2016	2016	NUM
taxlaw-2867	652	8	,	,	PUNCT
taxlaw-2867	652	9	https://www.ft.com/content/2511fa56-b5f811e6-ba85-95d1533d9a62	https://www.ft.com/content/2511fa56-b5f811e6-ba85-95d1533d9a62	PROPN
taxlaw-2867	652	10	;	;	PUNCT
taxlaw-2867	652	11	see	see	VERB
taxlaw-2867	652	12	also	also	ADV
taxlaw-2867	652	13	engen	engen	PROPN
taxlaw-2867	652	14	tham	tham	PROPN
taxlaw-2867	652	15	&	&	CCONJ
taxlaw-2867	652	16	samuel	samuel	PROPN
taxlaw-2867	652	17	shen	shen	PROPN
taxlaw-2867	652	18	,	,	PUNCT
taxlaw-2867	652	19	banks	bank	NOUN
taxlaw-2867	652	20	forced	force	VERB
taxlaw-2867	652	21	to	to	PART
taxlaw-2867	652	22	cover	cover	VERB
taxlaw-2867	652	23	tracks	track	NOUN
taxlaw-2867	652	24	of	of	ADP
taxlaw-2867	652	25	china	china	PROPN
taxlaw-2867	652	26	's	's	PART
taxlaw-2867	652	27	forex	forex	ADJ
taxlaw-2867	652	28	regulator	regulator	NOUN
taxlaw-2867	652	29	,	,	PUNCT
taxlaw-2867	652	30	reuters	reuters	PROPN
taxlaw-2867	652	31	(	(	PUNCT
taxlaw-2867	652	32	jan	jan	PROPN
taxlaw-2867	652	33	.	.	PROPN
taxlaw-2867	652	34	10	10	NUM
taxlaw-2867	652	35	,	,	PUNCT
taxlaw-2867	652	36	2017	2017	NUM
taxlaw-2867	652	37	)	)	PUNCT
taxlaw-2867	652	38	,	,	PUNCT
taxlaw-2867	652	39	https://www.reuters.com/article/uk-china-regulator-banks-exclusiveiduskbn14v0cp	https://www.reuters.com/article/uk-china-regulator-banks-exclusiveiduskbn14v0cp	X
taxlaw-2867	653	1	[	[	X
taxlaw-2867	653	2	perma.cc/362x-bu95	perma.cc/362x-bu95	X
taxlaw-2867	653	3	]	]	X
taxlaw-2867	653	4	(	(	PUNCT
taxlaw-2867	653	5	reporting	report	VERB
taxlaw-2867	653	6	that	that	SCONJ
taxlaw-2867	653	7	safe	safe	ADJ
taxlaw-2867	653	8	transmitted	transmit	VERB
taxlaw-2867	653	9	instructions	instruction	NOUN
taxlaw-2867	653	10	regarding	regard	VERB
taxlaw-2867	653	11	the	the	DET
taxlaw-2867	653	12	tightening	tightening	NOUN
taxlaw-2867	653	13	of	of	ADP
taxlaw-2867	653	14	capital	capital	NOUN
taxlaw-2867	653	15	controls	control	NOUN
taxlaw-2867	653	16	orally	orally	ADV
taxlaw-2867	653	17	and	and	CCONJ
taxlaw-2867	653	18	instructed	instruct	VERB
taxlaw-2867	653	19	banks	bank	NOUN
taxlaw-2867	653	20	to	to	PART
taxlaw-2867	653	21	keep	keep	VERB
taxlaw-2867	653	22	the	the	DET
taxlaw-2867	653	23	measures	measure	NOUN
taxlaw-2867	653	24	secret	secret	ADJ
taxlaw-2867	653	25	in	in	ADP
taxlaw-2867	653	26	order	order	NOUN
taxlaw-2867	653	27	to	to	PART
taxlaw-2867	653	28	prevent	prevent	VERB
taxlaw-2867	653	29	alarm	alarm	NOUN
taxlaw-2867	653	30	)	)	PUNCT
taxlaw-2867	653	31	;	;	PUNCT
taxlaw-2867	653	32	xie	xie	PROPN
taxlaw-2867	653	33	,	,	PUNCT
taxlaw-2867	653	34	supra	supra	PROPN
taxlaw-2867	653	35	note	note	PROPN
taxlaw-2867	653	36	26	26	NUM
taxlaw-2867	653	37	,	,	PUNCT
taxlaw-2867	653	38	at	at	ADP
taxlaw-2867	653	39	55–56	55–56	NUM
taxlaw-2867	653	40	(	(	PUNCT
taxlaw-2867	653	41	describing	describe	VERB
taxlaw-2867	653	42	the	the	DET
taxlaw-2867	653	43	gradual	gradual	ADJ
taxlaw-2867	653	44	liberalization	liberalization	NOUN
taxlaw-2867	653	45	of	of	ADP
taxlaw-2867	653	46	safe	safe	ADJ
taxlaw-2867	653	47	exchange	exchange	NOUN
taxlaw-2867	653	48	regulations	regulation	NOUN
taxlaw-2867	653	49	from	from	ADP
taxlaw-2867	653	50	2008	2008	NUM
taxlaw-2867	653	51	to	to	ADP
taxlaw-2867	653	52	2015	2015	NUM
taxlaw-2867	653	53	)	)	PUNCT
taxlaw-2867	653	54	.	.	PUNCT
taxlaw-2867	654	1	243	243	NUM
taxlaw-2867	654	2	see	see	VERB
taxlaw-2867	654	3	andrew	andrew	PROPN
taxlaw-2867	654	4	mcginty	mcginty	PROPN
taxlaw-2867	654	5	,	,	PUNCT
taxlaw-2867	654	6	jun	jun	PROPN
taxlaw-2867	654	7	wei	wei	PROPN
taxlaw-2867	654	8	&	&	CCONJ
taxlaw-2867	654	9	liang	liang	PROPN
taxlaw-2867	654	10	xu	xu	PROPN
taxlaw-2867	654	11	,	,	PUNCT
taxlaw-2867	654	12	hogan	hogan	PROPN
taxlaw-2867	654	13	lovells	lovells	PROPN
taxlaw-2867	654	14	,	,	PUNCT
taxlaw-2867	654	15	china	china	PROPN
taxlaw-2867	654	16	’s	’s	PART
taxlaw-2867	654	17	new	new	ADJ
taxlaw-2867	654	18	foreign	foreign	ADJ
taxlaw-2867	654	19	exchange	exchange	NOUN
taxlaw-2867	654	20	controls	control	NOUN
taxlaw-2867	654	21	create	create	VERB
taxlaw-2867	654	22	fresh	fresh	ADJ
taxlaw-2867	654	23	concerns	concern	NOUN
taxlaw-2867	654	24	(	(	PUNCT
taxlaw-2867	654	25	jan	jan	PROPN
taxlaw-2867	654	26	.	.	PROPN
taxlaw-2867	654	27	2017	2017	NUM
taxlaw-2867	654	28	)	)	PUNCT
taxlaw-2867	654	29	,	,	PUNCT
taxlaw-2867	654	30	at	at	ADP
taxlaw-2867	654	31	2	2	NUM
taxlaw-2867	654	32	-	-	SYM
taxlaw-2867	654	33	3	3	NUM
taxlaw-2867	654	34	,	,	PUNCT
taxlaw-2867	654	35	https://www.hoganlovells.com/~/media/hoganlovells/pdf/chinas-new-foreign-exchange-controls-create-fresh-concerns-for-foreign-investors.pdf	https://www.hoganlovells.com/~/media/hoganlovells/pdf/chinas-new-foreign-exchange-controls-create-fresh-concerns-for-foreign-investors.pdf	X
taxlaw-2867	655	1	[	[	X
taxlaw-2867	655	2	perma.cc/jq3nxwgd	perma.cc/jq3nxwgd	ADP
taxlaw-2867	655	3	]	]	X
taxlaw-2867	655	4	.	.	PUNCT
taxlaw-2867	656	1	244	244	NUM
taxlaw-2867	656	2	see	see	VERB
taxlaw-2867	656	3	china	china	PROPN
taxlaw-2867	656	4	codifies	codify	VERB
taxlaw-2867	656	5	crackdown	crackdown	NOUN
taxlaw-2867	656	6	on	on	ADP
taxlaw-2867	656	7	‘	'	PUNCT
taxlaw-2867	656	8	irrational	irrational	ADJ
taxlaw-2867	656	9	’	'	PUNCT
taxlaw-2867	656	10	outbound	outbound	ADJ
taxlaw-2867	656	11	investment	investment	NOUN
taxlaw-2867	656	12	,	,	PUNCT
taxlaw-2867	656	13	bloomberg	bloomberg	PROPN
taxlaw-2867	656	14	(	(	PUNCT
taxlaw-2867	656	15	aug	aug	PROPN
taxlaw-2867	656	16	.	.	PROPN
taxlaw-2867	656	17	18	18	NUM
taxlaw-2867	656	18	,	,	PUNCT
taxlaw-2867	656	19	2017	2017	NUM
taxlaw-2867	656	20	)	)	PUNCT
taxlaw-2867	656	21	,	,	PUNCT
taxlaw-2867	656	22	https://www.bloomberg.com/news/articles/2017-08-18/china-further-limits-overseas-investment-in-push-to-reducerisk	https://www.bloomberg.com/news/articles/2017-08-18/china-further-limits-overseas-investment-in-push-to-reducerisk	PROPN
taxlaw-2867	656	23	.	.	PROPN
taxlaw-2867	657	1	245	245	NUM
taxlaw-2867	657	2	jinyibu	jinyibu	NOUN
taxlaw-2867	657	3	yindao	yindao	VERB
taxlaw-2867	657	4	he	he	PRON
taxlaw-2867	657	5	guifan	guifan	VERB
taxlaw-2867	657	6	jingwai	jingwai	PROPN
taxlaw-2867	658	1	touzi	touzi	PROPN
taxlaw-2867	658	2	fangxiang	fangxiang	PROPN
taxlaw-2867	658	3	zhidao	zhidao	PROPN
taxlaw-2867	658	4	yijian	yijian	PROPN
taxlaw-2867	658	5	de	de	PROPN
taxlaw-2867	658	6	tongzhi	tongzhi	PROPN
taxlaw-2867	659	1	[	[	X
taxlaw-2867	659	2	进一步引导和规范境外投资	进一步引导和规范境外投资	NOUN
taxlaw-2867	659	3	方向指导意见的通知	方向指导意见的通知	PROPN
taxlaw-2867	659	4	]	]	PUNCT
taxlaw-2867	660	1	(	(	PUNCT
taxlaw-2867	660	2	guiding	guide	VERB
taxlaw-2867	660	3	opinion	opinion	NOUN
taxlaw-2867	660	4	on	on	ADP
taxlaw-2867	660	5	further	further	ADJ
taxlaw-2867	660	6	directing	direct	VERB
taxlaw-2867	660	7	and	and	CCONJ
taxlaw-2867	660	8	regulating	regulate	VERB
taxlaw-2867	660	9	the	the	DET
taxlaw-2867	660	10	direction	direction	NOUN
taxlaw-2867	660	11	of	of	ADP
taxlaw-2867	660	12	overseas	overseas	ADJ
taxlaw-2867	660	13	investments	investment	NOUN
taxlaw-2867	660	14	)	)	PUNCT
taxlaw-2867	660	15	，	，	PUNCT
taxlaw-2867	660	16	guo	guo	PROPN
taxlaw-2867	660	17	ban	ban	NOUN
taxlaw-2867	660	18	fa	fa	X
taxlaw-2867	661	1	[	[	X
taxlaw-2867	661	2	2017	2017	NUM
taxlaw-2867	661	3	]	]	PUNCT
taxlaw-2867	661	4	no.74	no.74	NOUN
taxlaw-2867	661	5	;	;	PUNCT
taxlaw-2867	661	6	see	see	VERB
taxlaw-2867	661	7	also	also	ADV
taxlaw-2867	661	8	latham	latham	PROPN
taxlaw-2867	661	9	&	&	CCONJ
taxlaw-2867	661	10	watkins	watkins	PROPN
taxlaw-2867	661	11	,	,	PUNCT
taxlaw-2867	661	12	china	china	PROPN
taxlaw-2867	661	13	issues	issue	VERB
taxlaw-2867	661	14	formal	formal	ADJ
taxlaw-2867	661	15	guidance	guidance	NOUN
taxlaw-2867	661	16	for	for	ADP
taxlaw-2867	661	17	outbound	outbound	ADJ
taxlaw-2867	661	18	direct	direct	ADJ
taxlaw-2867	661	19	investments	investment	NOUN
taxlaw-2867	661	20	(	(	PUNCT
taxlaw-2867	661	21	aug	aug	PROPN
taxlaw-2867	661	22	.	.	PROPN
taxlaw-2867	661	23	30	30	NUM
taxlaw-2867	661	24	,	,	PUNCT
taxlaw-2867	661	25	2017	2017	NUM
taxlaw-2867	661	26	)	)	PUNCT
taxlaw-2867	661	27	,	,	PUNCT
taxlaw-2867	661	28	https://m.lw.com/thoughtleadership/lw-china-issues-formal-guidance-foroutbound-direct-investments	https://m.lw.com/thoughtleadership/lw-china-issues-formal-guidance-foroutbound-direct-investment	NOUN
taxlaw-2867	662	1	[	[	X
taxlaw-2867	662	2	perma.cc/j3l8-n7nb](summarizing	perma.cc/j3l8-n7nb](summarize	VERB
taxlaw-2867	662	3	the	the	DET
taxlaw-2867	662	4	contents	content	NOUN
taxlaw-2867	662	5	of	of	ADP
taxlaw-2867	662	6	the	the	DET
taxlaw-2867	662	7	guiding	guide	VERB
taxlaw-2867	662	8	opinion	opinion	NOUN
taxlaw-2867	662	9	)	)	PUNCT
taxlaw-2867	662	10	.	.	PUNCT
taxlaw-2867	663	1	246	246	NUM
taxlaw-2867	663	2	guoyou	guoyou	PROPN
taxlaw-2867	663	3	qiye	qiye	PROPN
taxlaw-2867	663	4	jingwai	jingwai	PROPN
taxlaw-2867	663	5	touzi	touzi	PROPN
taxlaw-2867	663	6	caiwu	caiwu	PROPN
taxlaw-2867	663	7	guanli	guanli	PROPN
taxlaw-2867	663	8	banfa	banfa	PROPN
taxlaw-2867	664	1	[	[	X
taxlaw-2867	664	2	国有企业境外投资财务管理办法	国有企业境外投资财务管理办法	X
taxlaw-2867	664	3	]	]	X
taxlaw-2867	664	4	(	(	PUNCT
taxlaw-2867	664	5	measures	measure	NOUN
taxlaw-2867	664	6	for	for	ADP
taxlaw-2867	664	7	the	the	DET
taxlaw-2867	664	8	financial	financial	ADJ
taxlaw-2867	664	9	management	management	NOUN
taxlaw-2867	664	10	of	of	ADP
taxlaw-2867	664	11	the	the	DET
taxlaw-2867	664	12	overseas	overseas	ADJ
taxlaw-2867	664	13	investments	investment	NOUN
taxlaw-2867	664	14	of	of	ADP
taxlaw-2867	664	15	soes	soe	NOUN
taxlaw-2867	664	16	)	)	PUNCT
taxlaw-2867	664	17	,	,	PUNCT
taxlaw-2867	664	18	cai	cai	PROPN
taxlaw-2867	664	19	zi	zi	PROPN
taxlaw-2867	665	1	[	[	X
taxlaw-2867	665	2	2017	2017	NUM
taxlaw-2867	665	3	]	]	PUNCT
taxlaw-2867	666	1	no	no	INTJ
taxlaw-2867	666	2	.	.	NOUN
taxlaw-2867	666	3	24	24	NUM
taxlaw-2867	666	4	;	;	PUNCT
taxlaw-2867	666	5	emily	emily	PROPN
taxlaw-2867	666	6	feng	feng	PROPN
taxlaw-2867	666	7	,	,	PUNCT
taxlaw-2867	666	8	china	china	PROPN
taxlaw-2867	666	9	tightens	tighten	VERB
taxlaw-2867	666	10	rules	rule	NOUN
taxlaw-2867	666	11	on	on	ADP
taxlaw-2867	666	12	state	state	NOUN
taxlaw-2867	666	13	groups	group	NOUN
taxlaw-2867	666	14	’	'	PUNCT
taxlaw-2867	666	15	foreign	foreign	ADJ
taxlaw-2867	666	16	investments	investment	NOUN
taxlaw-2867	666	17	,	,	PUNCT
taxlaw-2867	666	18	fin	fin	NOUN
taxlaw-2867	666	19	.	.	PUNCT
taxlaw-2867	667	1	times	times	PROPN
taxlaw-2867	667	2	,	,	PUNCT
taxlaw-2867	667	3	aug	aug	PROPN
taxlaw-2867	667	4	.	.	PROPN
taxlaw-2867	667	5	3	3	NUM
taxlaw-2867	667	6	,	,	PUNCT
taxlaw-2867	667	7	2017	2017	NUM
taxlaw-2867	667	8	,	,	PUNCT
taxlaw-2867	667	9	https://www.ft.com/content/3251987c-780611e7-90c0-90a9d1bc9691	https://www.ft.com/content/3251987c-780611e7-90c0-90a9d1bc9691	PROPN
taxlaw-2867	667	10	;	;	PUNCT
taxlaw-2867	667	11	china	china	PROPN
taxlaw-2867	667	12	issues	issue	NOUN
taxlaw-2867	667	13	rules	rule	VERB
taxlaw-2867	667	14	to	to	PART
taxlaw-2867	667	15	curb	curb	VERB
taxlaw-2867	667	16	state	state	NOUN
taxlaw-2867	667	17	firms	firm	NOUN
taxlaw-2867	667	18	’	’	PART
taxlaw-2867	667	19	overseas	overseas	ADJ
taxlaw-2867	667	20	investment	investment	NOUN
taxlaw-2867	667	21	risks	risk	NOUN
taxlaw-2867	667	22	,	,	PUNCT
taxlaw-2867	667	23	reuters	reuters	PROPN
taxlaw-2867	667	24	(	(	PUNCT
taxlaw-2867	667	25	aug	aug	PROPN
taxlaw-2867	667	26	.	.	PROPN
taxlaw-2867	667	27	2	2	NUM
taxlaw-2867	667	28	,	,	PUNCT
taxlaw-2867	667	29	2017	2017	NUM
taxlaw-2867	667	30	)	)	PUNCT
taxlaw-2867	667	31	,	,	PUNCT
taxlaw-2867	667	32	https://www.reuters.com/article/us-china-economy-soe/china-issues-rules-to-curb-state-firms-overseasinvestment-risks-iduskbn1ai1bo	https://www.reuters.com/article/us-china-economy-soe/china-issues-rules-to-curb-state-firms-overseasinvestment-risks-iduskbn1ai1bo	X
taxlaw-2867	668	1	[	[	X
taxlaw-2867	668	2	perma.cc/ev8b-yj44	perma.cc/ev8b-yj44	NOUN
taxlaw-2867	668	3	]	]	X
taxlaw-2867	668	4	.	.	PUNCT
taxlaw-2867	668	5	247	247	NUM
taxlaw-2867	668	6	see	see	NOUN
taxlaw-2867	668	7	weinland	weinland	NOUN
taxlaw-2867	668	8	,	,	PUNCT
taxlaw-2867	668	9	supra	supra	PROPN
taxlaw-2867	668	10	note	note	NOUN
taxlaw-2867	668	11	238	238	NUM
taxlaw-2867	668	12	;	;	PUNCT
taxlaw-2867	668	13	wade	wade	PROPN
taxlaw-2867	668	14	shepard	shepard	PROPN
taxlaw-2867	668	15	,	,	PUNCT
taxlaw-2867	668	16	xi	xi	ADP
taxlaw-2867	668	17	jinping	jinpe	VERB
taxlaw-2867	668	18	to	to	ADP
taxlaw-2867	668	19	china	china	PROPN
taxlaw-2867	668	20	's	's	PART
taxlaw-2867	668	21	private	private	ADJ
taxlaw-2867	668	22	sector	sector	NOUN
taxlaw-2867	668	23	:	:	PUNCT
taxlaw-2867	668	24	go	go	VERB
taxlaw-2867	668	25	home	home	ADV
taxlaw-2867	668	26	,	,	PUNCT
taxlaw-2867	668	27	the	the	DET
taxlaw-2867	668	28	new	new	ADJ
taxlaw-2867	668	29	silk	silk	NOUN
taxlaw-2867	668	30	road	road	NOUN
taxlaw-2867	668	31	is	be	AUX
taxlaw-2867	668	32	not	not	PART
taxlaw-2867	668	33	for	for	ADP
taxlaw-2867	668	34	you	you	PRON
taxlaw-2867	668	35	,	,	PUNCT
taxlaw-2867	668	36	forbes	forbes	PROPN
taxlaw-2867	668	37	(	(	PUNCT
taxlaw-2867	668	38	july	july	PROPN
taxlaw-2867	668	39	27	27	NUM
taxlaw-2867	668	40	,	,	PUNCT
taxlaw-2867	668	41	2017	2017	NUM
taxlaw-2867	668	42	)	)	PUNCT
taxlaw-2867	668	43	,	,	PUNCT
taxlaw-2867	668	44	https://www.forbes.com/sites/wadeshepard/2017/07/25/xi-jinping-tochinas-private-sector-go-home-the-belt-and-road-is-not-for-you/#230b364c17fb	https://www.forbes.com/sites/wadeshepard/2017/07/25/xi-jinping-tochinas-private-sector-go-home-the-belt-and-road-is-not-for-you/#230b364c17fb	X
taxlaw-2867	668	45	[	[	X
taxlaw-2867	668	46	perma.cc/3lgr-mguu	perma.cc/3lgr-mguu	ADV
taxlaw-2867	668	47	]	]	PUNCT
taxlaw-2867	668	48	.	.	PUNCT
taxlaw-2867	669	1	https://perma.cc/362x-bu95	https://perma.cc/362x-bu95	PUNCT
taxlaw-2867	669	2	https://perma.cc/jq3n-xwgd	https://perma.cc/jq3n-xwgd	VERB
taxlaw-2867	669	3	https://perma.cc/jq3n-xwgd	https://perma.cc/jq3n-xwgd	PROPN
taxlaw-2867	669	4	https://perma.cc/j3l8-n7nb	https://perma.cc/j3l8-n7nb	PROPN
taxlaw-2867	669	5	https://perma.cc/ev8b-yj44	https://perma.cc/ev8b-yj44	PROPN
taxlaw-2867	669	6	https://www.forbes.com/sites/wadeshepard/2017/07/25/xi-jinping-to-chinas-private-sector-go-home-the-belt-and-road-is-not-for-you/#230b364c17fb	https://www.forbes.com/sites/wadeshepard/2017/07/25/xi-jinping-to-chinas-private-sector-go-home-the-belt-and-road-is-not-for-you/#230b364c17fb	NOUN
taxlaw-2867	669	7	https://www.forbes.com/sites/wadeshepard/2017/07/25/xi-jinping-to-chinas-private-sector-go-home-the-belt-and-road-is-not-for-you/#230b364c17fb	https://www.forbes.com/sites/wadeshepard/2017/07/25/xi-jinping-to-chinas-private-sector-go-home-the-belt-and-road-is-not-for-you/#230b364c17fb	NOUN
taxlaw-2867	669	8	https://perma.cc/3lgr-mguu	https://perma.cc/3lgr-mguu	PROPN
taxlaw-2867	669	9	2018	2018	NUM
taxlaw-2867	669	10	]	]	PUNCT
taxlaw-2867	669	11	109	109	NUM
taxlaw-2867	669	12	chinese	chinese	ADJ
taxlaw-2867	669	13	state	state	NOUN
taxlaw-2867	669	14	capitalism	capitalism	NOUN
taxlaw-2867	669	15	and	and	CCONJ
taxlaw-2867	669	16	the	the	DET
taxlaw-2867	669	17	international	international	ADJ
taxlaw-2867	669	18	tax	tax	NOUN
taxlaw-2867	669	19	regime	regime	NOUN
taxlaw-2867	669	20	the	the	DET
taxlaw-2867	669	21	chinese	chinese	ADJ
taxlaw-2867	669	22	government	government	NOUN
taxlaw-2867	669	23	’s	’s	PART
taxlaw-2867	669	24	aggressive	aggressive	ADJ
taxlaw-2867	669	25	enforcement	enforcement	NOUN
taxlaw-2867	669	26	of	of	ADP
taxlaw-2867	669	27	capital	capital	NOUN
taxlaw-2867	669	28	controls	control	NOUN
taxlaw-2867	669	29	in	in	ADP
taxlaw-2867	669	30	2016	2016	NUM
taxlaw-2867	669	31	targeted	target	VERB
taxlaw-2867	669	32	“	"	PUNCT
taxlaw-2867	669	33	irrational	irrational	ADJ
taxlaw-2867	669	34	”	"	PUNCT
taxlaw-2867	669	35	outbound	outbound	ADJ
taxlaw-2867	669	36	direct	direct	ADJ
taxlaw-2867	669	37	investment	investment	NOUN
taxlaw-2867	669	38	,	,	PUNCT
taxlaw-2867	669	39	reflecting	reflect	VERB
taxlaw-2867	669	40	the	the	DET
taxlaw-2867	669	41	fact	fact	NOUN
taxlaw-2867	669	42	that	that	SCONJ
taxlaw-2867	669	43	chinese	chinese	ADJ
taxlaw-2867	669	44	capital	capital	NOUN
taxlaw-2867	669	45	control	control	PROPN
taxlaw-2867	669	46	regime	regime	NOUN
taxlaw-2867	669	47	has	have	AUX
taxlaw-2867	669	48	long	long	ADV
taxlaw-2867	669	49	been	be	AUX
taxlaw-2867	669	50	more	more	ADV
taxlaw-2867	669	51	accommodating	accommodating	ADJ
taxlaw-2867	669	52	to	to	ADP
taxlaw-2867	669	53	direct	direct	ADJ
taxlaw-2867	669	54	investment	investment	NOUN
taxlaw-2867	669	55	than	than	ADP
taxlaw-2867	669	56	portfolio	portfolio	NOUN
taxlaw-2867	669	57	investment	investment	NOUN
taxlaw-2867	669	58	.	.	PUNCT
taxlaw-2867	670	1	cross	cross	ADJ
taxlaw-2867	670	2	-	-	ADJ
taxlaw-2867	670	3	border	border	ADJ
taxlaw-2867	670	4	investment	investment	NOUN
taxlaw-2867	670	5	is	be	AUX
taxlaw-2867	670	6	generally	generally	ADV
taxlaw-2867	670	7	classified	classify	VERB
taxlaw-2867	670	8	as	as	ADP
taxlaw-2867	670	9	foreign	foreign	ADJ
taxlaw-2867	670	10	direct	direct	ADJ
taxlaw-2867	670	11	investment	investment	NOUN
taxlaw-2867	670	12	when	when	SCONJ
taxlaw-2867	670	13	the	the	DET
taxlaw-2867	670	14	investor	investor	NOUN
taxlaw-2867	670	15	owns	own	VERB
taxlaw-2867	670	16	at	at	ADP
taxlaw-2867	670	17	least	least	ADV
taxlaw-2867	670	18	10	10	NUM
taxlaw-2867	670	19	%	%	NOUN
taxlaw-2867	670	20	of	of	ADP
taxlaw-2867	670	21	the	the	DET
taxlaw-2867	670	22	stock	stock	NOUN
taxlaw-2867	670	23	of	of	ADP
taxlaw-2867	670	24	a	a	DET
taxlaw-2867	670	25	foreign	foreign	ADJ
taxlaw-2867	670	26	entity	entity	NOUN
taxlaw-2867	670	27	—	—	PUNCT
taxlaw-2867	670	28	as	as	SCONJ
taxlaw-2867	670	29	equity	equity	NOUN
taxlaw-2867	670	30	ownership	ownership	NOUN
taxlaw-2867	670	31	above	above	ADP
taxlaw-2867	670	32	this	this	DET
taxlaw-2867	670	33	level	level	NOUN
taxlaw-2867	670	34	presumably	presumably	ADV
taxlaw-2867	670	35	reflects	reflect	VERB
taxlaw-2867	670	36	significant	significant	ADJ
taxlaw-2867	670	37	influence	influence	NOUN
taxlaw-2867	670	38	in	in	ADP
taxlaw-2867	670	39	corporate	corporate	ADJ
taxlaw-2867	670	40	decision	decision	NOUN
taxlaw-2867	670	41	making	making	NOUN
taxlaw-2867	670	42	.	.	PUNCT
taxlaw-2867	671	1	in	in	ADP
taxlaw-2867	671	2	contrast	contrast	NOUN
taxlaw-2867	671	3	,	,	PUNCT
taxlaw-2867	671	4	investment	investment	NOUN
taxlaw-2867	671	5	below	below	ADP
taxlaw-2867	671	6	this	this	DET
taxlaw-2867	671	7	10	10	NUM
taxlaw-2867	671	8	%	%	NOUN
taxlaw-2867	671	9	level	level	NOUN
taxlaw-2867	671	10	or	or	CCONJ
taxlaw-2867	671	11	in	in	ADP
taxlaw-2867	671	12	debt	debt	NOUN
taxlaw-2867	671	13	securities	security	NOUN
taxlaw-2867	671	14	is	be	AUX
taxlaw-2867	671	15	considered	consider	VERB
taxlaw-2867	671	16	passive	passive	ADJ
taxlaw-2867	671	17	or	or	CCONJ
taxlaw-2867	671	18	portfolio	portfolio	NOUN
taxlaw-2867	671	19	investment.248	investment.248	NOUN
taxlaw-2867	671	20	since	since	SCONJ
taxlaw-2867	671	21	1991	1991	NUM
taxlaw-2867	671	22	,	,	PUNCT
taxlaw-2867	671	23	an	an	DET
taxlaw-2867	671	24	approval	approval	NOUN
taxlaw-2867	671	25	and	and	CCONJ
taxlaw-2867	671	26	registration	registration	NOUN
taxlaw-2867	671	27	process	process	NOUN
taxlaw-2867	671	28	has	have	AUX
taxlaw-2867	671	29	been	be	AUX
taxlaw-2867	671	30	in	in	ADP
taxlaw-2867	671	31	place	place	NOUN
taxlaw-2867	671	32	for	for	SCONJ
taxlaw-2867	671	33	chinese	chinese	ADJ
taxlaw-2867	671	34	enterprises	enterprise	NOUN
taxlaw-2867	671	35	to	to	PART
taxlaw-2867	671	36	make	make	VERB
taxlaw-2867	671	37	direct	direct	ADJ
taxlaw-2867	671	38	investments	investment	NOUN
taxlaw-2867	671	39	in	in	ADP
taxlaw-2867	671	40	foreign	foreign	ADJ
taxlaw-2867	671	41	projects.249	projects.249	NOUN
taxlaw-2867	671	42	even	even	ADV
taxlaw-2867	671	43	after	after	ADP
taxlaw-2867	671	44	a	a	DET
taxlaw-2867	671	45	series	series	NOUN
taxlaw-2867	671	46	of	of	ADP
taxlaw-2867	671	47	significant	significant	ADJ
taxlaw-2867	671	48	reforms	reform	NOUN
taxlaw-2867	671	49	in	in	ADP
taxlaw-2867	671	50	the	the	DET
taxlaw-2867	671	51	early	early	ADJ
taxlaw-2867	671	52	2000s	2000s	NUM
taxlaw-2867	671	53	,	,	PUNCT
taxlaw-2867	671	54	this	this	DET
taxlaw-2867	671	55	approval	approval	NOUN
taxlaw-2867	671	56	process	process	NOUN
taxlaw-2867	671	57	can	can	AUX
taxlaw-2867	671	58	still	still	ADV
taxlaw-2867	671	59	be	be	AUX
taxlaw-2867	671	60	arduous	arduous	ADJ
taxlaw-2867	671	61	,	,	PUNCT
taxlaw-2867	671	62	requiring	require	VERB
taxlaw-2867	671	63	certifications	certification	NOUN
taxlaw-2867	671	64	from	from	ADP
taxlaw-2867	671	65	multiple	multiple	ADJ
taxlaw-2867	671	66	government	government	NOUN
taxlaw-2867	671	67	departments	department	NOUN
taxlaw-2867	671	68	.	.	PUNCT
taxlaw-2867	672	1	250	250	NUM
taxlaw-2867	672	2	yet	yet	ADV
taxlaw-2867	672	3	the	the	DET
taxlaw-2867	672	4	regulation	regulation	NOUN
taxlaw-2867	672	5	of	of	ADP
taxlaw-2867	672	6	outbound	outbound	ADJ
taxlaw-2867	672	7	direct	direct	ADJ
taxlaw-2867	672	8	investment	investment	NOUN
taxlaw-2867	672	9	remains	remain	VERB
taxlaw-2867	672	10	more	more	ADV
taxlaw-2867	672	11	permissive	permissive	ADJ
taxlaw-2867	672	12	than	than	ADP
taxlaw-2867	672	13	that	that	PRON
taxlaw-2867	672	14	of	of	ADP
taxlaw-2867	672	15	outbound	outbound	ADJ
taxlaw-2867	672	16	portfolio	portfolio	NOUN
taxlaw-2867	672	17	investment	investment	NOUN
taxlaw-2867	672	18	.	.	PUNCT
taxlaw-2867	673	1	until	until	ADP
taxlaw-2867	673	2	the	the	DET
taxlaw-2867	673	3	mid	mid	ADJ
taxlaw-2867	673	4	2000s	2000	NOUN
taxlaw-2867	673	5	,	,	PUNCT
taxlaw-2867	673	6	chinese	chinese	ADJ
taxlaw-2867	673	7	capital	capital	NOUN
taxlaw-2867	673	8	controls	control	NOUN
taxlaw-2867	673	9	prohibited	prohibit	VERB
taxlaw-2867	673	10	individuals	individual	NOUN
taxlaw-2867	673	11	and	and	CCONJ
taxlaw-2867	673	12	companies	company	NOUN
taxlaw-2867	673	13	from	from	ADP
taxlaw-2867	673	14	making	make	VERB
taxlaw-2867	673	15	portfolio	portfolio	NOUN
taxlaw-2867	673	16	investments	investment	NOUN
taxlaw-2867	673	17	in	in	ADP
taxlaw-2867	673	18	overseas	overseas	ADJ
taxlaw-2867	673	19	stock	stock	NOUN
taxlaw-2867	673	20	markets	market	NOUN
taxlaw-2867	673	21	or	or	CCONJ
taxlaw-2867	673	22	securities.251	securities.251	PROPN
taxlaw-2867	673	23	starting	start	VERB
taxlaw-2867	673	24	in	in	ADP
taxlaw-2867	673	25	2006	2006	NUM
taxlaw-2867	673	26	,	,	PUNCT
taxlaw-2867	673	27	under	under	ADP
taxlaw-2867	673	28	the	the	DET
taxlaw-2867	673	29	qualified	qualified	ADJ
taxlaw-2867	673	30	domestic	domestic	ADJ
taxlaw-2867	673	31	institutional	institutional	ADJ
taxlaw-2867	673	32	investor	investor	NOUN
taxlaw-2867	673	33	(	(	PUNCT
taxlaw-2867	673	34	qdii	qdii	NOUN
taxlaw-2867	673	35	)	)	PUNCT
taxlaw-2867	673	36	regime	regime	NOUN
taxlaw-2867	673	37	,	,	PUNCT
taxlaw-2867	673	38	a	a	DET
taxlaw-2867	673	39	limited	limited	ADJ
taxlaw-2867	673	40	number	number	NOUN
taxlaw-2867	673	41	of	of	ADP
taxlaw-2867	673	42	chinese	chinese	ADJ
taxlaw-2867	673	43	financial	financial	ADJ
taxlaw-2867	673	44	institutions	institution	NOUN
taxlaw-2867	673	45	were	be	AUX
taxlaw-2867	673	46	granted	grant	VERB
taxlaw-2867	673	47	licenses	license	NOUN
taxlaw-2867	673	48	to	to	PART
taxlaw-2867	673	49	invest	invest	VERB
taxlaw-2867	673	50	in	in	ADP
taxlaw-2867	673	51	overseas	overseas	ADJ
taxlaw-2867	673	52	securities	security	NOUN
taxlaw-2867	673	53	.	.	PUNCT
taxlaw-2867	674	1	approved	approve	VERB
taxlaw-2867	674	2	institutions	institution	NOUN
taxlaw-2867	674	3	are	be	AUX
taxlaw-2867	674	4	each	each	PRON
taxlaw-2867	674	5	granted	grant	VERB
taxlaw-2867	674	6	a	a	DET
taxlaw-2867	674	7	specific	specific	ADJ
taxlaw-2867	674	8	quota	quota	NOUN
taxlaw-2867	674	9	set	set	VERB
taxlaw-2867	674	10	by	by	ADP
taxlaw-2867	674	11	safe	safe	ADJ
taxlaw-2867	674	12	and	and	CCONJ
taxlaw-2867	674	13	the	the	DET
taxlaw-2867	674	14	regime	regime	NOUN
taxlaw-2867	674	15	heavily	heavily	ADV
taxlaw-2867	674	16	restricts	restrict	VERB
taxlaw-2867	674	17	what	what	PRON
taxlaw-2867	674	18	foreign	foreign	ADJ
taxlaw-2867	674	19	securities	security	NOUN
taxlaw-2867	674	20	are	be	AUX
taxlaw-2867	674	21	eligible	eligible	ADJ
taxlaw-2867	674	22	for	for	ADP
taxlaw-2867	674	23	investment	investment	NOUN
taxlaw-2867	674	24	.	.	PUNCT
taxlaw-2867	675	1	252	252	NUM
taxlaw-2867	675	2	these	these	DET
taxlaw-2867	675	3	institutions	institution	NOUN
taxlaw-2867	675	4	may	may	AUX
taxlaw-2867	675	5	then	then	ADV
taxlaw-2867	675	6	repackage	repackage	VERB
taxlaw-2867	675	7	these	these	DET
taxlaw-2867	675	8	foreign	foreign	ADJ
taxlaw-2867	675	9	investments	investment	NOUN
taxlaw-2867	675	10	into	into	ADP
taxlaw-2867	675	11	financial	financial	ADJ
taxlaw-2867	675	12	products	product	NOUN
taxlaw-2867	675	13	offered	offer	VERB
taxlaw-2867	675	14	to	to	ADP
taxlaw-2867	675	15	domestic	domestic	ADJ
taxlaw-2867	675	16	investors.253	investors.253	ADJ
taxlaw-2867	675	17	while	while	SCONJ
taxlaw-2867	675	18	the	the	DET
taxlaw-2867	675	19	government	government	NOUN
taxlaw-2867	675	20	is	be	AUX
taxlaw-2867	675	21	considering	consider	VERB
taxlaw-2867	675	22	pilot	pilot	NOUN
taxlaw-2867	675	23	programs	program	NOUN
taxlaw-2867	675	24	to	to	PART
taxlaw-2867	675	25	allow	allow	VERB
taxlaw-2867	675	26	additional	additional	ADJ
taxlaw-2867	675	27	offshore	offshore	ADJ
taxlaw-2867	675	28	portfolio	portfolio	NOUN
taxlaw-2867	675	29	investments	investment	NOUN
taxlaw-2867	675	30	,	,	PUNCT
taxlaw-2867	675	31	further	further	ADJ
taxlaw-2867	675	32	liberalization	liberalization	NOUN
taxlaw-2867	675	33	has	have	AUX
taxlaw-2867	675	34	been	be	AUX
taxlaw-2867	675	35	repeatedly	repeatedly	ADV
taxlaw-2867	675	36	delayed.254	delayed.254	ADV
taxlaw-2867	675	37	as	as	ADP
taxlaw-2867	675	38	a	a	DET
taxlaw-2867	675	39	result	result	NOUN
taxlaw-2867	675	40	of	of	ADP
taxlaw-2867	675	41	these	these	DET
taxlaw-2867	675	42	policies	policy	NOUN
taxlaw-2867	675	43	,	,	PUNCT
taxlaw-2867	675	44	chinese	chinese	ADJ
taxlaw-2867	675	45	foreign	foreign	ADJ
taxlaw-2867	675	46	outward	outward	ADV
taxlaw-2867	675	47	248	248	NUM
taxlaw-2867	675	48	see	see	VERB
taxlaw-2867	675	49	tadeusz	tadeusz	NOUN
taxlaw-2867	675	50	galeza	galeza	PROPN
taxlaw-2867	675	51	and	and	CCONJ
taxlaw-2867	675	52	james	james	PROPN
taxlaw-2867	675	53	chan	chan	PROPN
taxlaw-2867	675	54	,	,	PUNCT
taxlaw-2867	675	55	what	what	PRON
taxlaw-2867	675	56	is	be	AUX
taxlaw-2867	675	57	direct	direct	ADJ
taxlaw-2867	675	58	investment	investment	NOUN
taxlaw-2867	675	59	?	?	PUNCT
taxlaw-2867	675	60	,	,	PUNCT
taxlaw-2867	675	61	52	52	NUM
taxlaw-2867	675	62	fin	fin	NOUN
taxlaw-2867	675	63	.	.	PUNCT
taxlaw-2867	675	64	&	&	CCONJ
taxlaw-2867	675	65	dev	dev	PROPN
taxlaw-2867	675	66	.	.	PROPN
taxlaw-2867	676	1	34	34	NUM
taxlaw-2867	676	2	(	(	PUNCT
taxlaw-2867	676	3	sept	sept	PROPN
taxlaw-2867	676	4	.	.	PROPN
taxlaw-2867	676	5	2015	2015	NUM
taxlaw-2867	676	6	)	)	PUNCT
taxlaw-2867	677	1	;	;	PUNCT
taxlaw-2867	677	2	see	see	VERB
taxlaw-2867	677	3	also	also	ADV
taxlaw-2867	677	4	michael	michael	PROPN
taxlaw-2867	677	5	j.	j.	PROPN
taxlaw-2867	677	6	graetz	graetz	PROPN
taxlaw-2867	677	7	&	&	CCONJ
taxlaw-2867	677	8	itai	itai	PROPN
taxlaw-2867	677	9	grinberg	grinberg	PROPN
taxlaw-2867	677	10	,	,	PUNCT
taxlaw-2867	677	11	taxing	tax	VERB
taxlaw-2867	677	12	international	international	ADJ
taxlaw-2867	677	13	portfolio	portfolio	NOUN
taxlaw-2867	677	14	investment	investment	NOUN
taxlaw-2867	677	15	,	,	PUNCT
taxlaw-2867	677	16	56	56	NUM
taxlaw-2867	677	17	tax	tax	NOUN
taxlaw-2867	677	18	.	.	PUNCT
taxlaw-2867	678	1	l.	l.	PROPN
taxlaw-2867	678	2	rev	rev	PROPN
taxlaw-2867	678	3	.	.	PROPN
taxlaw-2867	678	4	537	537	NUM
taxlaw-2867	678	5	,	,	PUNCT
taxlaw-2867	678	6	539	539	NUM
taxlaw-2867	678	7	(	(	PUNCT
taxlaw-2867	678	8	2003	2003	NUM
taxlaw-2867	678	9	)	)	PUNCT
taxlaw-2867	678	10	(	(	PUNCT
taxlaw-2867	678	11	discussing	discuss	VERB
taxlaw-2867	678	12	the	the	DET
taxlaw-2867	678	13	distinction	distinction	NOUN
taxlaw-2867	678	14	in	in	ADP
taxlaw-2867	678	15	u.s	u.s	PROPN
taxlaw-2867	678	16	.	.	PROPN
taxlaw-2867	678	17	international	international	ADJ
taxlaw-2867	678	18	tax	tax	NOUN
taxlaw-2867	678	19	law	law	NOUN
taxlaw-2867	678	20	between	between	ADP
taxlaw-2867	678	21	foreign	foreign	ADJ
taxlaw-2867	678	22	direct	direct	ADJ
taxlaw-2867	678	23	and	and	CCONJ
taxlaw-2867	678	24	portfolio	portfolio	NOUN
taxlaw-2867	678	25	investments	investment	NOUN
taxlaw-2867	678	26	)	)	PUNCT
taxlaw-2867	678	27	.	.	PUNCT
taxlaw-2867	679	1	249	249	NUM
taxlaw-2867	679	2	see	see	VERB
taxlaw-2867	679	3	hansjörg	hansjörg	PROPN
taxlaw-2867	679	4	herr	herr	NOUN
taxlaw-2867	679	5	,	,	PUNCT
taxlaw-2867	679	6	capital	capital	NOUN
taxlaw-2867	679	7	controls	control	NOUN
taxlaw-2867	679	8	and	and	CCONJ
taxlaw-2867	679	9	economic	economic	ADJ
taxlaw-2867	679	10	development	development	NOUN
taxlaw-2867	679	11	in	in	ADP
taxlaw-2867	679	12	china	china	PROPN
taxlaw-2867	679	13	,	,	PUNCT
taxlaw-2867	679	14	in	in	ADP
taxlaw-2867	679	15	financial	financial	ADJ
taxlaw-2867	679	16	liberalization	liberalization	NOUN
taxlaw-2867	679	17	and	and	CCONJ
taxlaw-2867	679	18	economic	economic	ADJ
taxlaw-2867	679	19	performance	performance	NOUN
taxlaw-2867	679	20	in	in	ADP
taxlaw-2867	679	21	emerging	emerge	VERB
taxlaw-2867	679	22	countries	country	NOUN
taxlaw-2867	679	23	142	142	NUM
taxlaw-2867	679	24	,	,	PUNCT
taxlaw-2867	679	25	151	151	NUM
taxlaw-2867	679	26	(	(	PUNCT
taxlaw-2867	679	27	p.	p.	NOUN
taxlaw-2867	679	28	arestis	arestis	PROPN
taxlaw-2867	679	29	et	et	PROPN
taxlaw-2867	679	30	al	al	PROPN
taxlaw-2867	679	31	.	.	PUNCT
taxlaw-2867	679	32	eds	eds	PROPN
taxlaw-2867	679	33	.	.	PROPN
taxlaw-2867	679	34	,	,	PUNCT
taxlaw-2867	679	35	2008	2008	NUM
taxlaw-2867	679	36	)	)	PUNCT
taxlaw-2867	679	37	.	.	PUNCT
taxlaw-2867	680	1	250	250	NUM
taxlaw-2867	680	2	see	see	VERB
taxlaw-2867	680	3	xie	xie	PROPN
taxlaw-2867	680	4	,	,	PUNCT
taxlaw-2867	680	5	supra	supra	PROPN
taxlaw-2867	680	6	note	note	PROPN
taxlaw-2867	680	7	26	26	NUM
taxlaw-2867	680	8	,	,	PUNCT
taxlaw-2867	680	9	at	at	ADP
taxlaw-2867	680	10	24–27	24–27	NUM
taxlaw-2867	680	11	.	.	PUNCT
taxlaw-2867	681	1	251	251	NUM
taxlaw-2867	681	2	see	see	VERB
taxlaw-2867	681	3	herr	herr	NOUN
taxlaw-2867	681	4	,	,	PUNCT
taxlaw-2867	681	5	supra	supra	PROPN
taxlaw-2867	681	6	note	note	PROPN
taxlaw-2867	681	7	249	249	NUM
taxlaw-2867	681	8	,	,	PUNCT
taxlaw-2867	681	9	at	at	ADP
taxlaw-2867	681	10	153	153	NUM
taxlaw-2867	681	11	;	;	PUNCT
taxlaw-2867	681	12	guonan	guonan	PROPN
taxlaw-2867	681	13	ma	ma	PROPN
taxlaw-2867	681	14	&	&	CCONJ
taxlaw-2867	681	15	robert	robert	PROPN
taxlaw-2867	681	16	n.	n.	PROPN
taxlaw-2867	681	17	mccauley	mccauley	PROPN
taxlaw-2867	681	18	,	,	PUNCT
taxlaw-2867	681	19	do	do	AUX
taxlaw-2867	681	20	china	china	PROPN
taxlaw-2867	681	21	’s	’s	PART
taxlaw-2867	681	22	capital	capital	NOUN
taxlaw-2867	681	23	controls	control	NOUN
taxlaw-2867	681	24	still	still	ADV
taxlaw-2867	681	25	bind	bind	VERB
taxlaw-2867	681	26	?	?	PUNCT
taxlaw-2867	682	1	implications	implication	NOUN
taxlaw-2867	682	2	for	for	ADP
taxlaw-2867	682	3	monetary	monetary	ADJ
taxlaw-2867	682	4	autonomy	autonomy	NOUN
taxlaw-2867	682	5	and	and	CCONJ
taxlaw-2867	682	6	capital	capital	NOUN
taxlaw-2867	682	7	liberalisation	liberalisation	NOUN
taxlaw-2867	682	8	19	19	NUM
taxlaw-2867	682	9	(	(	PUNCT
taxlaw-2867	682	10	bank	bank	NOUN
taxlaw-2867	682	11	for	for	ADP
taxlaw-2867	682	12	int’l	int’l	NUM
taxlaw-2867	682	13	settlements	settlement	NOUN
taxlaw-2867	682	14	working	work	VERB
taxlaw-2867	682	15	paper	paper	NOUN
taxlaw-2867	683	1	no	no	INTJ
taxlaw-2867	683	2	.	.	PROPN
taxlaw-2867	683	3	233	233	NUM
taxlaw-2867	683	4	,	,	PUNCT
taxlaw-2867	683	5	aug	aug	PROPN
taxlaw-2867	683	6	.	.	PROPN
taxlaw-2867	683	7	2007	2007	NUM
taxlaw-2867	683	8	)	)	PUNCT
taxlaw-2867	683	9	,	,	PUNCT
taxlaw-2867	684	1	https://www.bis.org/repofficepubl/arpresearch200708.1.pdf	https://www.bis.org/repofficepubl/arpresearch200708.1.pdf	PROPN
taxlaw-2867	684	2	[	[	X
taxlaw-2867	684	3	perma.cc/c7vy-epq3	perma.cc/c7vy-epq3	X
taxlaw-2867	684	4	]	]	PUNCT
taxlaw-2867	684	5	.	.	PUNCT
taxlaw-2867	685	1	252	252	NUM
taxlaw-2867	685	2	see	see	VERB
taxlaw-2867	685	3	y.	y.	PROPN
taxlaw-2867	685	4	nanci	nanci	PROPN
taxlaw-2867	685	5	ni	ni	PROPN
taxlaw-2867	685	6	,	,	PUNCT
taxlaw-2867	685	7	china	china	PROPN
taxlaw-2867	685	8	’s	’s	PART
taxlaw-2867	685	9	capital	capital	PROPN
taxlaw-2867	685	10	flow	flow	NOUN
taxlaw-2867	685	11	regulations	regulation	NOUN
taxlaw-2867	685	12	:	:	PUNCT
taxlaw-2867	685	13	the	the	DET
taxlaw-2867	685	14	qualified	qualified	ADJ
taxlaw-2867	685	15	foreign	foreign	ADJ
taxlaw-2867	685	16	institutional	institutional	ADJ
taxlaw-2867	685	17	investor	investor	NOUN
taxlaw-2867	685	18	and	and	CCONJ
taxlaw-2867	685	19	the	the	DET
taxlaw-2867	685	20	qualified	qualified	ADJ
taxlaw-2867	685	21	domestic	domestic	ADJ
taxlaw-2867	685	22	institutional	institutional	ADJ
taxlaw-2867	685	23	investor	investor	NOUN
taxlaw-2867	685	24	programs	program	NOUN
taxlaw-2867	685	25	,	,	PUNCT
taxlaw-2867	685	26	28	28	NUM
taxlaw-2867	685	27	rev	rev	X
taxlaw-2867	685	28	.	.	PROPN
taxlaw-2867	685	29	banking	banking	NOUN
taxlaw-2867	685	30	&	&	CCONJ
taxlaw-2867	685	31	fin	fin	PROPN
taxlaw-2867	685	32	.	.	PUNCT
taxlaw-2867	686	1	l.	l.	PROPN
taxlaw-2867	686	2	299	299	NUM
taxlaw-2867	686	3	,	,	PUNCT
taxlaw-2867	686	4	326–28	326–28	PROPN
taxlaw-2867	686	5	(	(	PUNCT
taxlaw-2867	686	6	2009	2009	NUM
taxlaw-2867	686	7	)	)	PUNCT
taxlaw-2867	686	8	;	;	PUNCT
taxlaw-2867	686	9	see	see	VERB
taxlaw-2867	686	10	also	also	ADV
taxlaw-2867	686	11	richard	richard	PROPN
taxlaw-2867	686	12	mazzochi	mazzochi	PROPN
taxlaw-2867	686	13	,	,	PUNCT
taxlaw-2867	686	14	minny	minny	ADJ
taxlaw-2867	686	15	siu	siu	PROPN
taxlaw-2867	686	16	&	&	CCONJ
taxlaw-2867	686	17	hayden	hayden	PROPN
taxlaw-2867	686	18	flinn	flinn	PROPN
taxlaw-2867	686	19	,	,	PUNCT
taxlaw-2867	686	20	king	king	NOUN
taxlaw-2867	686	21	&	&	CCONJ
taxlaw-2867	686	22	wood	wood	NOUN
taxlaw-2867	686	23	mallesons	malleson	NOUN
taxlaw-2867	686	24	,	,	PUNCT
taxlaw-2867	686	25	qdii	qdii	NOUN
taxlaw-2867	686	26	–	–	PUNCT
taxlaw-2867	686	27	an	an	DET
taxlaw-2867	686	28	offshore	offshore	ADJ
taxlaw-2867	686	29	perspective	perspective	NOUN
taxlaw-2867	686	30	(	(	PUNCT
taxlaw-2867	686	31	july	july	PROPN
taxlaw-2867	686	32	2013	2013	NUM
taxlaw-2867	686	33	)	)	PUNCT
taxlaw-2867	686	34	,	,	PUNCT
taxlaw-2867	686	35	http://www.kwm.com/en/hk/knowledge/downloads/kwm-connect-qdii-an-offshore-perspective20130701	http://www.kwm.com/en/hk/knowledge/downloads/kwm-connect-qdii-an-offshore-perspective20130701	NOUN
taxlaw-2867	687	1	[	[	X
taxlaw-2867	687	2	perma.cc/3p2f-7mly	perma.cc/3p2f-7mly	ADV
taxlaw-2867	687	3	]	]	PUNCT
taxlaw-2867	687	4	(	(	PUNCT
taxlaw-2867	687	5	describing	describe	VERB
taxlaw-2867	687	6	in	in	ADP
taxlaw-2867	687	7	detail	detail	NOUN
taxlaw-2867	687	8	the	the	DET
taxlaw-2867	687	9	qdii	qdii	NOUN
taxlaw-2867	687	10	regime	regime	NOUN
taxlaw-2867	687	11	)	)	PUNCT
taxlaw-2867	687	12	.	.	PUNCT
taxlaw-2867	688	1	253	253	NUM
taxlaw-2867	688	2	see	see	VERB
taxlaw-2867	688	3	ni	ni	PROPN
taxlaw-2867	688	4	,	,	PUNCT
taxlaw-2867	688	5	supra	supra	PROPN
taxlaw-2867	688	6	note	note	PROPN
taxlaw-2867	688	7	252	252	NUM
taxlaw-2867	688	8	,	,	PUNCT
taxlaw-2867	688	9	at	at	ADP
taxlaw-2867	688	10	330–31	330–31	NUM
taxlaw-2867	688	11	;	;	PUNCT
taxlaw-2867	688	12	see	see	VERB
taxlaw-2867	688	13	also	also	ADV
taxlaw-2867	688	14	daniel	daniel	PROPN
taxlaw-2867	688	15	ren	ren	PROPN
taxlaw-2867	688	16	,	,	PUNCT
taxlaw-2867	688	17	record	record	NOUN
taxlaw-2867	688	18	number	number	NOUN
taxlaw-2867	688	19	of	of	ADP
taxlaw-2867	688	20	qdii	qdii	NOUN
taxlaw-2867	688	21	funds	fund	NOUN
taxlaw-2867	688	22	shows	show	VERB
taxlaw-2867	688	23	chinese	chinese	ADJ
taxlaw-2867	688	24	investors	investor	NOUN
taxlaw-2867	688	25	’	’	PART
taxlaw-2867	688	26	hunger	hunger	NOUN
taxlaw-2867	688	27	for	for	ADP
taxlaw-2867	688	28	offshore	offshore	ADJ
taxlaw-2867	688	29	stocks	stock	NOUN
taxlaw-2867	688	30	,	,	PUNCT
taxlaw-2867	688	31	s.	s.	PROPN
taxlaw-2867	688	32	china	china	PROPN
taxlaw-2867	688	33	morning	morning	PROPN
taxlaw-2867	688	34	post	post	PROPN
taxlaw-2867	688	35	,	,	PUNCT
taxlaw-2867	688	36	nov	nov	PROPN
taxlaw-2867	688	37	.	.	PROPN
taxlaw-2867	688	38	18	18	NUM
taxlaw-2867	688	39	,	,	PUNCT
taxlaw-2867	688	40	2016	2016	NUM
taxlaw-2867	688	41	,	,	PUNCT
taxlaw-2867	688	42	http://www.scmp.com/business/companies/article/2047214/record-number-qdii-funds-shows-chinese-investorshunger-offshore	http://www.scmp.com/business/companies/article/2047214/record-number-qdii-funds-shows-chinese-investorshunger-offshore	ADP
taxlaw-2867	688	43	[	[	X
taxlaw-2867	688	44	perma.cc/2547-8hge	perma.cc/2547-8hge	X
taxlaw-2867	688	45	]	]	X
taxlaw-2867	688	46	(	(	PUNCT
taxlaw-2867	688	47	noting	note	VERB
taxlaw-2867	688	48	the	the	DET
taxlaw-2867	688	49	recent	recent	ADJ
taxlaw-2867	688	50	popularity	popularity	NOUN
taxlaw-2867	688	51	of	of	ADP
taxlaw-2867	688	52	the	the	DET
taxlaw-2867	688	53	qdii	qdii	NOUN
taxlaw-2867	688	54	related	relate	VERB
taxlaw-2867	688	55	products	product	NOUN
taxlaw-2867	688	56	and	and	CCONJ
taxlaw-2867	688	57	funds	fund	NOUN
taxlaw-2867	688	58	amongst	amongst	ADP
taxlaw-2867	688	59	chinese	chinese	ADJ
taxlaw-2867	688	60	investors	investor	NOUN
taxlaw-2867	688	61	)	)	PUNCT
taxlaw-2867	688	62	.	.	PUNCT
taxlaw-2867	689	1	254	254	NUM
taxlaw-2867	689	2	see	see	VERB
taxlaw-2867	689	3	ren	ren	PROPN
taxlaw-2867	689	4	wei	wei	PROPN
taxlaw-2867	689	5	,	,	PUNCT
taxlaw-2867	689	6	yuan	yuan	PROPN
taxlaw-2867	689	7	scare	scare	NOUN
taxlaw-2867	689	8	:	:	PUNCT
taxlaw-2867	689	9	why	why	SCONJ
taxlaw-2867	689	10	china	china	PROPN
taxlaw-2867	689	11	is	be	AUX
taxlaw-2867	689	12	putting	put	VERB
taxlaw-2867	689	13	on	on	ADP
taxlaw-2867	689	14	hold	hold	NOUN
taxlaw-2867	689	15	a	a	DET
taxlaw-2867	689	16	major	major	ADJ
taxlaw-2867	689	17	cross	cross	ADJ
taxlaw-2867	689	18	-	-	ADJ
taxlaw-2867	689	19	border	border	ADJ
taxlaw-2867	689	20	investment	investment	NOUN
taxlaw-2867	689	21	scheme	scheme	NOUN
taxlaw-2867	689	22	,	,	PUNCT
taxlaw-2867	689	23	s.	s.	PROPN
taxlaw-2867	689	24	china	china	PROPN
taxlaw-2867	689	25	morning	morning	PROPN
taxlaw-2867	689	26	post	post	PROPN
taxlaw-2867	689	27	,	,	PUNCT
taxlaw-2867	689	28	feb	feb	PROPN
taxlaw-2867	689	29	.	.	PROPN
taxlaw-2867	689	30	1	1	NUM
taxlaw-2867	689	31	,	,	PUNCT
taxlaw-2867	689	32	2016	2016	NUM
taxlaw-2867	689	33	,	,	PUNCT
taxlaw-2867	689	34	https://www.scmp.com/business/article/1908108/yuan-scare-why-china-putting-holdmajor-cross-border-investment-scheme	https://www.scmp.com/business/article/1908108/yuan-scare-why-china-putting-holdmajor-cross-border-investment-scheme	PROPN
taxlaw-2867	690	1	[	[	X
taxlaw-2867	690	2	perma.cc/dvp5-335l	perma.cc/dvp5-335l	X
taxlaw-2867	690	3	]	]	X
taxlaw-2867	690	4	;	;	PUNCT
taxlaw-2867	690	5	don	don	PROPN
taxlaw-2867	690	6	weinland	weinland	NOUN
taxlaw-2867	690	7	,	,	PUNCT
taxlaw-2867	690	8	china	china	PROPN
taxlaw-2867	690	9	halts	halt	VERB
taxlaw-2867	690	10	overseas	overseas	ADJ
taxlaw-2867	690	11	investment	investment	NOUN
taxlaw-2867	690	12	schemes	scheme	NOUN
taxlaw-2867	690	13	,	,	PUNCT
taxlaw-2867	690	14	fin	fin	NOUN
taxlaw-2867	690	15	.	.	PUNCT
taxlaw-2867	690	16	times	times	PROPN
taxlaw-2867	690	17	,	,	PUNCT
taxlaw-2867	690	18	feb	feb	PROPN
taxlaw-2867	690	19	.	.	PROPN
taxlaw-2867	690	20	28	28	NUM
taxlaw-2867	690	21	,	,	PUNCT
taxlaw-2867	690	22	2016	2016	NUM
taxlaw-2867	690	23	,	,	PUNCT
taxlaw-2867	690	24	https://www.ft.com/content/c64b3fc6-dc2e-11e5-a72f-1e7744c66818	https://www.ft.com/content/c64b3fc6-dc2e-11e5-a72f-1e7744c66818	NOUN
taxlaw-2867	690	25	.	.	PUNCT
taxlaw-2867	691	1	https://perma.cc/2547-8hge	https://perma.cc/2547-8hge	PROPN
taxlaw-2867	691	2	https://perma.cc/dvp5-335l	https://perma.cc/dvp5-335l	VERB
taxlaw-2867	692	1	110	110	NUM
taxlaw-2867	693	1	[	[	X
taxlaw-2867	693	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	693	3	columbia	columbia	PROPN
taxlaw-2867	693	4	journal	journal	PROPN
taxlaw-2867	693	5	of	of	ADP
taxlaw-2867	693	6	tax	tax	NOUN
taxlaw-2867	693	7	law	law	NOUN
taxlaw-2867	693	8	portfolio	portfolio	NOUN
taxlaw-2867	693	9	investment	investment	NOUN
taxlaw-2867	693	10	remains	remain	VERB
taxlaw-2867	693	11	minuscule	minuscule	ADJ
taxlaw-2867	693	12	both	both	PRON
taxlaw-2867	693	13	in	in	ADP
taxlaw-2867	693	14	comparison	comparison	NOUN
taxlaw-2867	693	15	to	to	ADP
taxlaw-2867	693	16	its	its	PRON
taxlaw-2867	693	17	outbound	outbound	ADJ
taxlaw-2867	693	18	direct	direct	ADJ
taxlaw-2867	693	19	investments	investment	NOUN
taxlaw-2867	693	20	and	and	CCONJ
taxlaw-2867	693	21	to	to	ADP
taxlaw-2867	693	22	that	that	PRON
taxlaw-2867	693	23	of	of	ADP
taxlaw-2867	693	24	other	other	ADJ
taxlaw-2867	693	25	countries.255	countries.255	NOUN
taxlaw-2867	693	26	the	the	DET
taxlaw-2867	693	27	same	same	ADJ
taxlaw-2867	693	28	pattern	pattern	NOUN
taxlaw-2867	693	29	holds	hold	VERB
taxlaw-2867	693	30	for	for	ADP
taxlaw-2867	693	31	inbound	inbound	ADJ
taxlaw-2867	693	32	investments	investment	NOUN
taxlaw-2867	693	33	,	,	PUNCT
taxlaw-2867	693	34	with	with	SCONJ
taxlaw-2867	693	35	chinese	chinese	ADJ
taxlaw-2867	693	36	capital	capital	NOUN
taxlaw-2867	693	37	controls	control	VERB
taxlaw-2867	693	38	far	far	ADV
taxlaw-2867	693	39	more	more	ADV
taxlaw-2867	693	40	permissive	permissive	ADJ
taxlaw-2867	693	41	towards	towards	ADP
taxlaw-2867	693	42	direct	direct	ADJ
taxlaw-2867	693	43	investment	investment	NOUN
taxlaw-2867	693	44	than	than	ADP
taxlaw-2867	693	45	portfolio	portfolio	NOUN
taxlaw-2867	693	46	investment	investment	NOUN
taxlaw-2867	693	47	by	by	ADP
taxlaw-2867	693	48	foreign	foreign	ADJ
taxlaw-2867	693	49	investors	investor	NOUN
taxlaw-2867	693	50	.	.	PUNCT
taxlaw-2867	694	1	as	as	SCONJ
taxlaw-2867	694	2	previously	previously	ADV
taxlaw-2867	694	3	noted	note	VERB
taxlaw-2867	694	4	,	,	PUNCT
taxlaw-2867	694	5	china	china	PROPN
taxlaw-2867	694	6	has	have	AUX
taxlaw-2867	694	7	sought	seek	VERB
taxlaw-2867	694	8	to	to	PART
taxlaw-2867	694	9	attract	attract	VERB
taxlaw-2867	694	10	inward	inward	ADP
taxlaw-2867	694	11	foreign	foreign	ADJ
taxlaw-2867	694	12	direct	direct	ADJ
taxlaw-2867	694	13	investment	investment	NOUN
taxlaw-2867	694	14	since	since	SCONJ
taxlaw-2867	694	15	the	the	DET
taxlaw-2867	694	16	start	start	NOUN
taxlaw-2867	694	17	of	of	ADP
taxlaw-2867	694	18	reform	reform	NOUN
taxlaw-2867	694	19	and	and	CCONJ
taxlaw-2867	694	20	opening	opening	NOUN
taxlaw-2867	694	21	up	up	ADP
taxlaw-2867	694	22	policy.256	policy.256	PROPN
taxlaw-2867	694	23	while	while	SCONJ
taxlaw-2867	694	24	certain	certain	ADJ
taxlaw-2867	694	25	sectors	sector	NOUN
taxlaw-2867	694	26	remain	remain	VERB
taxlaw-2867	694	27	off	off	ADP
taxlaw-2867	694	28	-	-	PUNCT
taxlaw-2867	694	29	limits	limit	NOUN
taxlaw-2867	694	30	to	to	ADP
taxlaw-2867	694	31	foreign	foreign	ADJ
taxlaw-2867	694	32	investors	investor	NOUN
taxlaw-2867	694	33	—	—	PUNCT
taxlaw-2867	694	34	a	a	DET
taxlaw-2867	694	35	point	point	NOUN
taxlaw-2867	694	36	of	of	ADP
taxlaw-2867	694	37	considerable	considerable	ADJ
taxlaw-2867	694	38	tension	tension	NOUN
taxlaw-2867	694	39	in	in	ADP
taxlaw-2867	694	40	u.s.-china	u.s.-china	ADJ
taxlaw-2867	694	41	trade	trade	PROPN
taxlaw-2867	694	42	relations257	relations257	PROPN
taxlaw-2867	694	43	—	—	PUNCT
taxlaw-2867	694	44	there	there	PRON
taxlaw-2867	694	45	are	be	VERB
taxlaw-2867	694	46	no	no	DET
taxlaw-2867	694	47	capital	capital	NOUN
taxlaw-2867	694	48	controls	control	NOUN
taxlaw-2867	694	49	on	on	ADP
taxlaw-2867	694	50	inward	inward	ADJ
taxlaw-2867	694	51	foreign	foreign	ADJ
taxlaw-2867	694	52	direct	direct	ADJ
taxlaw-2867	694	53	investment	investment	NOUN
taxlaw-2867	694	54	.	.	PUNCT
taxlaw-2867	695	1	258	258	NUM
taxlaw-2867	695	2	in	in	ADP
taxlaw-2867	695	3	contrast	contrast	NOUN
taxlaw-2867	695	4	,	,	PUNCT
taxlaw-2867	695	5	china	china	PROPN
taxlaw-2867	695	6	continues	continue	VERB
taxlaw-2867	695	7	to	to	PART
taxlaw-2867	695	8	strictly	strictly	ADV
taxlaw-2867	695	9	limit	limit	VERB
taxlaw-2867	695	10	inbound	inbound	ADJ
taxlaw-2867	695	11	portfolio	portfolio	NOUN
taxlaw-2867	695	12	investment.259	investment.259	NOUN
taxlaw-2867	695	13	starting	start	VERB
taxlaw-2867	695	14	in	in	ADP
taxlaw-2867	695	15	2002	2002	NUM
taxlaw-2867	695	16	,	,	PUNCT
taxlaw-2867	695	17	under	under	ADP
taxlaw-2867	695	18	the	the	DET
taxlaw-2867	695	19	qualified	qualified	ADJ
taxlaw-2867	695	20	foreign	foreign	ADJ
taxlaw-2867	695	21	institutional	institutional	ADJ
taxlaw-2867	695	22	investors	investor	NOUN
taxlaw-2867	695	23	(	(	PUNCT
taxlaw-2867	695	24	qfii	qfii	ADJ
taxlaw-2867	695	25	)	)	PUNCT
taxlaw-2867	695	26	regime	regime	NOUN
taxlaw-2867	695	27	,	,	PUNCT
taxlaw-2867	695	28	a	a	DET
taxlaw-2867	695	29	limited	limited	ADJ
taxlaw-2867	695	30	number	number	NOUN
taxlaw-2867	695	31	of	of	ADP
taxlaw-2867	695	32	qualified	qualified	ADJ
taxlaw-2867	695	33	foreign	foreign	ADJ
taxlaw-2867	695	34	institutional	institutional	ADJ
taxlaw-2867	695	35	investors	investor	NOUN
taxlaw-2867	695	36	were	be	AUX
taxlaw-2867	695	37	first	first	ADV
taxlaw-2867	695	38	permitted	permit	VERB
taxlaw-2867	695	39	to	to	PART
taxlaw-2867	695	40	invest	invest	VERB
taxlaw-2867	695	41	in	in	ADP
taxlaw-2867	695	42	the	the	DET
taxlaw-2867	695	43	chinese	chinese	ADJ
taxlaw-2867	695	44	stock	stock	NOUN
taxlaw-2867	695	45	market	market	NOUN
taxlaw-2867	695	46	,	,	PUNCT
taxlaw-2867	695	47	chinese	chinese	ADJ
taxlaw-2867	695	48	bonds	bond	NOUN
taxlaw-2867	695	49	,	,	PUNCT
taxlaw-2867	695	50	chinese	chinese	ADJ
taxlaw-2867	695	51	etfs	etfs	PROPN
taxlaw-2867	695	52	,	,	PUNCT
taxlaw-2867	695	53	and	and	CCONJ
taxlaw-2867	695	54	other	other	ADJ
taxlaw-2867	695	55	securities	security	NOUN
taxlaw-2867	695	56	.	.	PUNCT
taxlaw-2867	696	1	potential	potential	ADJ
taxlaw-2867	696	2	qfii	qfii	ADJ
taxlaw-2867	696	3	investors	investor	NOUN
taxlaw-2867	696	4	must	must	AUX
taxlaw-2867	696	5	apply	apply	VERB
taxlaw-2867	696	6	for	for	ADP
taxlaw-2867	696	7	an	an	DET
taxlaw-2867	696	8	investment	investment	NOUN
taxlaw-2867	696	9	quota	quota	NOUN
taxlaw-2867	696	10	from	from	ADP
taxlaw-2867	696	11	chinese	chinese	ADJ
taxlaw-2867	696	12	regulators	regulator	NOUN
taxlaw-2867	696	13	and	and	CCONJ
taxlaw-2867	696	14	face	face	VERB
taxlaw-2867	696	15	minimum	minimum	NOUN
taxlaw-2867	696	16	holding	holding	NOUN
taxlaw-2867	696	17	or	or	CCONJ
taxlaw-2867	696	18	lockup	lockup	NOUN
taxlaw-2867	696	19	periods	period	NOUN
taxlaw-2867	696	20	before	before	ADP
taxlaw-2867	696	21	being	be	AUX
taxlaw-2867	696	22	permitted	permit	VERB
taxlaw-2867	696	23	to	to	PART
taxlaw-2867	696	24	repatriate	repatriate	VERB
taxlaw-2867	696	25	capital	capital	NOUN
taxlaw-2867	696	26	gains.260	gains.260	NOUN
taxlaw-2867	696	27	china	china	PROPN
taxlaw-2867	696	28	has	have	AUX
taxlaw-2867	696	29	increased	increase	VERB
taxlaw-2867	696	30	the	the	DET
taxlaw-2867	696	31	qfii	qfii	ADJ
taxlaw-2867	696	32	regime	regime	NOUN
taxlaw-2867	696	33	’s	’s	PART
taxlaw-2867	696	34	quota	quota	NOUN
taxlaw-2867	696	35	limitations	limitation	NOUN
taxlaw-2867	696	36	and	and	CCONJ
taxlaw-2867	696	37	reduced	reduce	VERB
taxlaw-2867	696	38	its	its	PRON
taxlaw-2867	696	39	lock	lock	NOUN
taxlaw-2867	696	40	-	-	PUNCT
taxlaw-2867	696	41	up	up	ADP
taxlaw-2867	696	42	periods	period	NOUN
taxlaw-2867	696	43	three	three	NUM
taxlaw-2867	696	44	times	time	NOUN
taxlaw-2867	696	45	since	since	SCONJ
taxlaw-2867	696	46	its	its	PRON
taxlaw-2867	696	47	original	original	ADJ
taxlaw-2867	696	48	roll	roll	NOUN
taxlaw-2867	696	49	-	-	PUNCT
taxlaw-2867	696	50	out.261	out.261	NOUN
taxlaw-2867	696	51	in	in	ADP
taxlaw-2867	696	52	2014	2014	NUM
taxlaw-2867	696	53	and	and	CCONJ
taxlaw-2867	696	54	2016	2016	NUM
taxlaw-2867	696	55	china	china	PROPN
taxlaw-2867	696	56	further	far	ADV
taxlaw-2867	696	57	liberalized	liberalize	VERB
taxlaw-2867	696	58	foreign	foreign	ADJ
taxlaw-2867	696	59	portfolio	portfolio	NOUN
taxlaw-2867	696	60	investment	investment	NOUN
taxlaw-2867	696	61	with	with	ADP
taxlaw-2867	696	62	the	the	DET
taxlaw-2867	696	63	opening	opening	NOUN
taxlaw-2867	696	64	of	of	ADP
taxlaw-2867	696	65	the	the	DET
taxlaw-2867	696	66	hong	hong	PROPN
taxlaw-2867	696	67	kong	kong	PROPN
taxlaw-2867	696	68	-	-	PUNCT
taxlaw-2867	696	69	shanghai	shanghai	PROPN
taxlaw-2867	696	70	and	and	CCONJ
taxlaw-2867	696	71	hong	hong	PROPN
taxlaw-2867	696	72	kong	kong	PROPN
taxlaw-2867	696	73	-	-	PUNCT
taxlaw-2867	696	74	shenzhen	shenzhen	PROPN
taxlaw-2867	696	75	stock	stock	PROPN
taxlaw-2867	696	76	connect	connect	PROPN
taxlaw-2867	696	77	systems	system	NOUN
taxlaw-2867	696	78	,	,	PUNCT
taxlaw-2867	696	79	which	which	PRON
taxlaw-2867	696	80	each	each	PRON
taxlaw-2867	696	81	allow	allow	VERB
taxlaw-2867	696	82	for	for	ADP
taxlaw-2867	696	83	us	we	PRON
taxlaw-2867	696	84	$	$	SYM
taxlaw-2867	696	85	3.4	3.4	NUM
taxlaw-2867	696	86	billion	billion	NUM
taxlaw-2867	696	87	to	to	PART
taxlaw-2867	696	88	flow	flow	VERB
taxlaw-2867	696	89	between	between	ADP
taxlaw-2867	696	90	hong	hong	PROPN
taxlaw-2867	696	91	kong	kong	PROPN
taxlaw-2867	696	92	and	and	CCONJ
taxlaw-2867	696	93	each	each	DET
taxlaw-2867	696	94	mainland	mainland	NOUN
taxlaw-2867	696	95	stock	stock	NOUN
taxlaw-2867	696	96	market.262	market.262	ADP
taxlaw-2867	696	97	these	these	DET
taxlaw-2867	696	98	systems	system	NOUN
taxlaw-2867	696	99	allow	allow	VERB
taxlaw-2867	696	100	foreign	foreign	ADJ
taxlaw-2867	696	101	investors	investor	NOUN
taxlaw-2867	696	102	to	to	PART
taxlaw-2867	696	103	trade	trade	VERB
taxlaw-2867	696	104	a	a	DET
taxlaw-2867	696	105	subset	subset	NOUN
taxlaw-2867	696	106	of	of	ADP
taxlaw-2867	696	107	chinese	chinese	ADJ
taxlaw-2867	696	108	stocks	stock	NOUN
taxlaw-2867	696	109	without	without	ADP
taxlaw-2867	696	110	a	a	DET
taxlaw-2867	696	111	quota	quota	NOUN
taxlaw-2867	696	112	or	or	CCONJ
taxlaw-2867	696	113	lockup	lockup	NOUN
taxlaw-2867	696	114	period	period	NOUN
taxlaw-2867	696	115	and	and	CCONJ
taxlaw-2867	696	116	gives	give	VERB
taxlaw-2867	696	117	255see	255see	NUM
taxlaw-2867	696	118	john	john	PROPN
taxlaw-2867	696	119	hooley	hooley	PROPN
taxlaw-2867	696	120	,	,	PUNCT
taxlaw-2867	696	121	bringing	bring	VERB
taxlaw-2867	696	122	down	down	ADP
taxlaw-2867	696	123	the	the	DET
taxlaw-2867	696	124	great	great	ADJ
taxlaw-2867	696	125	wall	wall	NOUN
taxlaw-2867	696	126	?	?	PUNCT
taxlaw-2867	697	1	global	global	ADJ
taxlaw-2867	697	2	implications	implication	NOUN
taxlaw-2867	697	3	of	of	ADP
taxlaw-2867	697	4	capital	capital	NOUN
taxlaw-2867	697	5	account	account	NOUN
taxlaw-2867	697	6	liberalisation	liberalisation	NOUN
taxlaw-2867	697	7	in	in	ADP
taxlaw-2867	697	8	china	china	PROPN
taxlaw-2867	697	9	,	,	PUNCT
taxlaw-2867	697	10	bank	bank	PROPN
taxlaw-2867	697	11	eng	eng	PROPN
taxlaw-2867	697	12	.	.	PUNCT
taxlaw-2867	697	13	q.	q.	PROPN
taxlaw-2867	697	14	bull	bull	PROPN
taxlaw-2867	697	15	.	.	PUNCT
taxlaw-2867	698	1	(	(	PUNCT
taxlaw-2867	698	2	dec	dec	PROPN
taxlaw-2867	698	3	.	.	PROPN
taxlaw-2867	698	4	20	20	NUM
taxlaw-2867	698	5	,	,	PUNCT
taxlaw-2867	698	6	2013	2013	NUM
taxlaw-2867	698	7	)	)	PUNCT
taxlaw-2867	698	8	,	,	PUNCT
taxlaw-2867	698	9	https://www.bankofengland.co.uk/quarterly-bulletin/2013/q4/bringingdown-the-great-wall-global-implications-of-capital-account-liberalisation-in-china	https://www.bankofengland.co.uk/quarterly-bulletin/2013/q4/bringingdown-the-great-wall-global-implications-of-capital-account-liberalisation-in-china	PROPN
taxlaw-2867	699	1	[	[	X
taxlaw-2867	699	2	perma.cc/m7f2-gvz3	perma.cc/m7f2-gvz3	PROPN
taxlaw-2867	699	3	]	]	X
taxlaw-2867	699	4	(	(	PUNCT
taxlaw-2867	699	5	“	"	PUNCT
taxlaw-2867	699	6	[	[	X
taxlaw-2867	699	7	t]he	t]he	ADV
taxlaw-2867	699	8	biggest	big	ADJ
taxlaw-2867	699	9	difference	difference	NOUN
taxlaw-2867	699	10	between	between	ADP
taxlaw-2867	699	11	the	the	DET
taxlaw-2867	699	12	international	international	ADJ
taxlaw-2867	699	13	investment	investment	NOUN
taxlaw-2867	699	14	positions	position	NOUN
taxlaw-2867	699	15	of	of	ADP
taxlaw-2867	699	16	china	china	PROPN
taxlaw-2867	699	17	and	and	CCONJ
taxlaw-2867	699	18	the	the	DET
taxlaw-2867	699	19	united	united	PROPN
taxlaw-2867	699	20	states	states	PROPN
taxlaw-2867	699	21	is	be	AUX
taxlaw-2867	699	22	in	in	ADP
taxlaw-2867	699	23	portfolio	portfolio	NOUN
taxlaw-2867	699	24	investment	investment	NOUN
taxlaw-2867	699	25	.	.	PUNCT
taxlaw-2867	700	1	the	the	DET
taxlaw-2867	700	2	stock	stock	NOUN
taxlaw-2867	700	3	of	of	ADP
taxlaw-2867	700	4	outward	outward	ADJ
taxlaw-2867	700	5	portfolio	portfolio	NOUN
taxlaw-2867	700	6	investment	investment	NOUN
taxlaw-2867	700	7	is	be	AUX
taxlaw-2867	700	8	3	3	NUM
taxlaw-2867	700	9	%	%	NOUN
taxlaw-2867	700	10	of	of	ADP
taxlaw-2867	700	11	gdp	gdp	NOUN
taxlaw-2867	700	12	in	in	ADP
taxlaw-2867	700	13	china	china	PROPN
taxlaw-2867	700	14	,	,	PUNCT
taxlaw-2867	700	15	compared	compare	VERB
taxlaw-2867	700	16	with	with	ADP
taxlaw-2867	700	17	49	49	NUM
taxlaw-2867	700	18	%	%	NOUN
taxlaw-2867	700	19	in	in	ADP
taxlaw-2867	700	20	the	the	DET
taxlaw-2867	700	21	united	united	PROPN
taxlaw-2867	700	22	states	states	PROPN
taxlaw-2867	700	23	.	.	PUNCT
taxlaw-2867	700	24	”	"	PUNCT
taxlaw-2867	700	25	)	)	PUNCT
taxlaw-2867	700	26	;	;	PUNCT
taxlaw-2867	700	27	herr	herr	NOUN
taxlaw-2867	700	28	,	,	PUNCT
taxlaw-2867	700	29	supra	supra	PROPN
taxlaw-2867	700	30	note	note	PROPN
taxlaw-2867	700	31	249	249	NUM
taxlaw-2867	700	32	,	,	PUNCT
taxlaw-2867	700	33	at	at	ADP
taxlaw-2867	700	34	156	156	NUM
taxlaw-2867	700	35	(	(	PUNCT
taxlaw-2867	700	36	“	"	PUNCT
taxlaw-2867	700	37	fdi	fdi	NOUN
taxlaw-2867	700	38	flows	flow	NOUN
taxlaw-2867	700	39	clearly	clearly	ADV
taxlaw-2867	700	40	dominated	dominate	VERB
taxlaw-2867	700	41	legal	legal	ADJ
taxlaw-2867	700	42	capital	capital	NOUN
taxlaw-2867	700	43	flows	flow	NOUN
taxlaw-2867	700	44	in	in	ADP
taxlaw-2867	700	45	china	china	PROPN
taxlaw-2867	700	46	.	.	PUNCT
taxlaw-2867	701	1	this	this	PRON
taxlaw-2867	701	2	is	be	AUX
taxlaw-2867	701	3	a	a	DET
taxlaw-2867	701	4	big	big	ADJ
taxlaw-2867	701	5	difference	difference	NOUN
taxlaw-2867	701	6	to	to	ADP
taxlaw-2867	701	7	other	other	ADJ
taxlaw-2867	701	8	developing	develop	VERB
taxlaw-2867	701	9	countries	country	NOUN
taxlaw-2867	701	10	,	,	PUNCT
taxlaw-2867	701	11	which	which	PRON
taxlaw-2867	701	12	showed	show	VERB
taxlaw-2867	701	13	much	much	ADV
taxlaw-2867	701	14	higher	high	ADJ
taxlaw-2867	701	15	percentages	percentage	NOUN
taxlaw-2867	701	16	of	of	ADP
taxlaw-2867	701	17	portfolio	portfolio	NOUN
taxlaw-2867	701	18	investment	investment	NOUN
taxlaw-2867	701	19	and	and	CCONJ
taxlaw-2867	701	20	‘	'	PUNCT
taxlaw-2867	701	21	other	other	ADJ
taxlaw-2867	701	22	investment	investment	NOUN
taxlaw-2867	701	23	’	'	PUNCT
taxlaw-2867	701	24	to	to	PART
taxlaw-2867	701	25	aggregate	aggregate	VERB
taxlaw-2867	701	26	cross	cross	ADJ
taxlaw-2867	701	27	-	-	ADJ
taxlaw-2867	701	28	border	border	ADJ
taxlaw-2867	701	29	flows	flow	NOUN
taxlaw-2867	701	30	.	.	PUNCT
taxlaw-2867	701	31	”	"	PUNCT
taxlaw-2867	701	32	)	)	PUNCT
taxlaw-2867	701	33	;	;	PUNCT
taxlaw-2867	701	34	thilo	thilo	PROPN
taxlaw-2867	701	35	hanemann	hanemann	PROPN
taxlaw-2867	701	36	&	&	CCONJ
taxlaw-2867	701	37	daniel	daniel	PROPN
taxlaw-2867	701	38	h.	h.	PROPN
taxlaw-2867	701	39	rosen	rosen	PROPN
taxlaw-2867	701	40	,	,	PUNCT
taxlaw-2867	701	41	china	china	PROPN
taxlaw-2867	701	42	invests	invest	NOUN
taxlaw-2867	701	43	in	in	ADP
taxlaw-2867	701	44	europe	europe	PROPN
taxlaw-2867	701	45	patterns	pattern	NOUN
taxlaw-2867	701	46	,	,	PUNCT
taxlaw-2867	701	47	impacts	impact	NOUN
taxlaw-2867	701	48	and	and	CCONJ
taxlaw-2867	701	49	policy	policy	NOUN
taxlaw-2867	701	50	implications	implication	NOUN
taxlaw-2867	701	51	,	,	PUNCT
taxlaw-2867	701	52	rhodium	rhodium	NOUN
taxlaw-2867	701	53	group	group	NOUN
taxlaw-2867	701	54	15	15	NUM
taxlaw-2867	701	55	(	(	PUNCT
taxlaw-2867	701	56	june	june	PROPN
taxlaw-2867	701	57	2012	2012	NUM
taxlaw-2867	701	58	)	)	PUNCT
taxlaw-2867	701	59	,	,	PUNCT
taxlaw-2867	701	60	http://rhg.com/wpcontent/uploads/2012/06/rhg_chinainvestsineurope_june2012.pdf	http://rhg.com/wpcontent/uploads/2012/06/rhg_chinainvestsineurope_june2012.pdf	NOUN
taxlaw-2867	701	61	[	[	X
taxlaw-2867	701	62	perma.cc/d44m-3zkg	perma.cc/d44m-3zkg	NOUN
taxlaw-2867	701	63	]	]	PUNCT
taxlaw-2867	701	64	(	(	PUNCT
taxlaw-2867	701	65	reporting	report	VERB
taxlaw-2867	701	66	that	that	SCONJ
taxlaw-2867	701	67	chinese	chinese	PROPN
taxlaw-2867	701	68	outward	outward	VERB
taxlaw-2867	701	69	portfolio	portfolio	NOUN
taxlaw-2867	701	70	flows	flow	NOUN
taxlaw-2867	701	71	and	and	CCONJ
taxlaw-2867	701	72	stocks	stock	NOUN
taxlaw-2867	701	73	represent	represent	VERB
taxlaw-2867	701	74	0.3	0.3	NUM
taxlaw-2867	701	75	%	%	NOUN
taxlaw-2867	701	76	and	and	CCONJ
taxlaw-2867	701	77	0.6	0.6	NUM
taxlaw-2867	701	78	%	%	NOUN
taxlaw-2867	701	79	of	of	ADP
taxlaw-2867	701	80	global	global	ADJ
taxlaw-2867	701	81	totals	total	NOUN
taxlaw-2867	701	82	respectively	respectively	ADV
taxlaw-2867	701	83	,	,	PUNCT
taxlaw-2867	701	84	while	while	SCONJ
taxlaw-2867	701	85	chinese	chinese	ADJ
taxlaw-2867	701	86	outward	outward	VERB
taxlaw-2867	701	87	fdi	fdi	PROPN
taxlaw-2867	701	88	represent	represent	VERB
taxlaw-2867	701	89	5.1	5.1	NUM
taxlaw-2867	701	90	%	%	NOUN
taxlaw-2867	701	91	and	and	CCONJ
taxlaw-2867	701	92	1.5	1.5	NUM
taxlaw-2867	701	93	%	%	NOUN
taxlaw-2867	701	94	respectively	respectively	ADV
taxlaw-2867	701	95	)	)	PUNCT
taxlaw-2867	701	96	;	;	PUNCT
taxlaw-2867	701	97	see	see	VERB
taxlaw-2867	701	98	also	also	ADV
taxlaw-2867	701	99	graetz	graetz	PROPN
taxlaw-2867	701	100	&	&	CCONJ
taxlaw-2867	701	101	grinberg	grinberg	PROPN
taxlaw-2867	701	102	,	,	PUNCT
taxlaw-2867	701	103	supra	supra	PROPN
taxlaw-2867	701	104	note	note	PROPN
taxlaw-2867	701	105	248	248	NUM
taxlaw-2867	701	106	,	,	PUNCT
taxlaw-2867	701	107	at	at	ADP
taxlaw-2867	701	108	538	538	NUM
taxlaw-2867	701	109	(	(	PUNCT
taxlaw-2867	701	110	noting	note	VERB
taxlaw-2867	701	111	that	that	SCONJ
taxlaw-2867	701	112	in	in	ADP
taxlaw-2867	701	113	most	most	ADJ
taxlaw-2867	701	114	years	year	NOUN
taxlaw-2867	701	115	since	since	SCONJ
taxlaw-2867	701	116	1990	1990	NUM
taxlaw-2867	701	117	,	,	PUNCT
taxlaw-2867	701	118	u.s	u.s	PROPN
taxlaw-2867	701	119	.	.	PROPN
taxlaw-2867	701	120	residents	resident	NOUN
taxlaw-2867	701	121	’	’	PART
taxlaw-2867	701	122	foreign	foreign	ADJ
taxlaw-2867	701	123	portfolio	portfolio	NOUN
taxlaw-2867	701	124	investment	investment	NOUN
taxlaw-2867	701	125	income	income	NOUN
taxlaw-2867	701	126	has	have	AUX
taxlaw-2867	701	127	exceeded	exceed	VERB
taxlaw-2867	701	128	their	their	PRON
taxlaw-2867	701	129	foreign	foreign	ADJ
taxlaw-2867	701	130	direct	direct	ADJ
taxlaw-2867	701	131	investment	investment	NOUN
taxlaw-2867	701	132	income	income	NOUN
taxlaw-2867	701	133	)	)	PUNCT
taxlaw-2867	701	134	.	.	PUNCT
taxlaw-2867	702	1	256	256	NUM
taxlaw-2867	702	2	see	see	VERB
taxlaw-2867	702	3	ma	ma	PROPN
taxlaw-2867	702	4	&	&	CCONJ
taxlaw-2867	702	5	mccauley	mccauley	PROPN
taxlaw-2867	702	6	,	,	PUNCT
taxlaw-2867	702	7	supra	supra	PROPN
taxlaw-2867	702	8	note	note	PROPN
taxlaw-2867	702	9	251	251	NUM
taxlaw-2867	702	10	,	,	PUNCT
taxlaw-2867	702	11	at	at	ADP
taxlaw-2867	702	12	14	14	NUM
taxlaw-2867	702	13	.	.	PUNCT
taxlaw-2867	702	14	257	257	NUM
taxlaw-2867	702	15	see	see	VERB
taxlaw-2867	702	16	tit	tit	NOUN
taxlaw-2867	702	17	for	for	ADP
taxlaw-2867	702	18	tat	tat	NOUN
taxlaw-2867	702	19	?	?	PUNCT
taxlaw-2867	703	1	the	the	DET
taxlaw-2867	703	2	shape	shape	NOUN
taxlaw-2867	703	3	of	of	ADP
taxlaw-2867	703	4	u.s	u.s	PROPN
taxlaw-2867	703	5	.	.	PROPN
taxlaw-2867	703	6	restrictions	restriction	NOUN
taxlaw-2867	703	7	on	on	ADP
taxlaw-2867	703	8	chinese	chinese	PROPN
taxlaw-2867	703	9	fdi	fdi	PROPN
taxlaw-2867	703	10	,	,	PUNCT
taxlaw-2867	703	11	stratfor	stratfor	PROPN
taxlaw-2867	703	12	(	(	PUNCT
taxlaw-2867	703	13	feb	feb	PROPN
taxlaw-2867	703	14	.	.	PROPN
taxlaw-2867	703	15	10	10	NUM
taxlaw-2867	703	16	,	,	PUNCT
taxlaw-2867	703	17	2018	2018	NUM
taxlaw-2867	703	18	)	)	PUNCT
taxlaw-2867	703	19	,	,	PUNCT
taxlaw-2867	703	20	https://worldview.stratfor.com/article/tit-tat-shape-us-restrictions-chinese-fdi	https://worldview.stratfor.com/article/tit-tat-shape-us-restrictions-chinese-fdi	PROPN
taxlaw-2867	704	1	[	[	X
taxlaw-2867	704	2	perma.cc/vhb4-e87d	perma.cc/vhb4-e87d	X
taxlaw-2867	704	3	]	]	X
taxlaw-2867	704	4	.	.	PUNCT
taxlaw-2867	705	1	258	258	NUM
taxlaw-2867	705	2	see	see	VERB
taxlaw-2867	705	3	herr	herr	NOUN
taxlaw-2867	705	4	,	,	PUNCT
taxlaw-2867	705	5	supra	supra	PROPN
taxlaw-2867	705	6	note	note	PROPN
taxlaw-2867	705	7	249	249	NUM
taxlaw-2867	705	8	,	,	PUNCT
taxlaw-2867	705	9	at	at	ADP
taxlaw-2867	705	10	151	151	NUM
taxlaw-2867	705	11	.	.	PUNCT
taxlaw-2867	706	1	259	259	NUM
taxlaw-2867	706	2	see	see	VERB
taxlaw-2867	706	3	wendy	wendy	PROPN
taxlaw-2867	706	4	dobson	dobson	PROPN
taxlaw-2867	706	5	&	&	CCONJ
taxlaw-2867	706	6	paul	paul	PROPN
taxlaw-2867	706	7	r.	r.	PROPN
taxlaw-2867	706	8	masson	masson	PROPN
taxlaw-2867	706	9	,	,	PUNCT
taxlaw-2867	706	10	will	will	AUX
taxlaw-2867	706	11	the	the	DET
taxlaw-2867	706	12	renminbi	renminbi	NOUN
taxlaw-2867	706	13	become	become	VERB
taxlaw-2867	706	14	a	a	DET
taxlaw-2867	706	15	world	world	NOUN
taxlaw-2867	706	16	currency	currency	NOUN
taxlaw-2867	706	17	?	?	PUNCT
taxlaw-2867	706	18	,	,	PUNCT
taxlaw-2867	706	19	20	20	NUM
taxlaw-2867	706	20	china	china	PROPN
taxlaw-2867	706	21	econ	econ	PROPN
taxlaw-2867	706	22	.	.	PUNCT
taxlaw-2867	707	1	rev	rev	PROPN
taxlaw-2867	707	2	.	.	PROPN
taxlaw-2867	707	3	124	124	NUM
taxlaw-2867	707	4	(	(	PUNCT
taxlaw-2867	707	5	2009	2009	NUM
taxlaw-2867	707	6	)	)	PUNCT
taxlaw-2867	707	7	;	;	PUNCT
taxlaw-2867	707	8	herr	herr	NOUN
taxlaw-2867	707	9	,	,	PUNCT
taxlaw-2867	707	10	supra	supra	PROPN
taxlaw-2867	707	11	note	note	PROPN
taxlaw-2867	707	12	249	249	NUM
taxlaw-2867	707	13	,	,	PUNCT
taxlaw-2867	707	14	at	at	ADP
taxlaw-2867	707	15	153	153	NUM
taxlaw-2867	707	16	;	;	PUNCT
taxlaw-2867	707	17	fred	fred	PROPN
taxlaw-2867	707	18	hu	hu	PROPN
taxlaw-2867	707	19	,	,	PUNCT
taxlaw-2867	707	20	capital	capital	NOUN
taxlaw-2867	707	21	flows	flow	NOUN
taxlaw-2867	707	22	,	,	PUNCT
taxlaw-2867	707	23	overheating	overheating	ADJ
taxlaw-2867	707	24	,	,	PUNCT
taxlaw-2867	707	25	and	and	CCONJ
taxlaw-2867	707	26	the	the	DET
taxlaw-2867	707	27	nominal	nominal	ADJ
taxlaw-2867	707	28	exchange	exchange	NOUN
taxlaw-2867	707	29	rate	rate	NOUN
taxlaw-2867	707	30	regime	regime	NOUN
taxlaw-2867	707	31	in	in	ADP
taxlaw-2867	707	32	china	china	PROPN
taxlaw-2867	707	33	,	,	PUNCT
taxlaw-2867	708	1	25	25	NUM
taxlaw-2867	708	2	cato	cato	PROPN
taxlaw-2867	708	3	j.	j.	PROPN
taxlaw-2867	708	4	357	357	PROPN
taxlaw-2867	708	5	,	,	PUNCT
taxlaw-2867	708	6	360	360	NUM
taxlaw-2867	708	7	(	(	PUNCT
taxlaw-2867	708	8	2005	2005	NUM
taxlaw-2867	708	9	)	)	PUNCT
taxlaw-2867	708	10	.	.	PUNCT
taxlaw-2867	708	11	260	260	NUM
taxlaw-2867	708	12	see	see	VERB
taxlaw-2867	708	13	herr	herr	NOUN
taxlaw-2867	708	14	,	,	PUNCT
taxlaw-2867	708	15	supra	supra	PROPN
taxlaw-2867	708	16	note	note	PROPN
taxlaw-2867	708	17	249	249	NUM
taxlaw-2867	708	18	,	,	PUNCT
taxlaw-2867	708	19	at	at	ADP
taxlaw-2867	708	20	153	153	NUM
taxlaw-2867	708	21	;	;	PUNCT
taxlaw-2867	708	22	hu	hu	PROPN
taxlaw-2867	708	23	,	,	PUNCT
taxlaw-2867	708	24	supra	supra	PROPN
taxlaw-2867	708	25	note	note	PROPN
taxlaw-2867	708	26	259	259	NUM
taxlaw-2867	708	27	,	,	PUNCT
taxlaw-2867	708	28	at	at	ADP
taxlaw-2867	708	29	360	360	NUM
taxlaw-2867	708	30	;	;	PUNCT
taxlaw-2867	708	31	see	see	VERB
taxlaw-2867	708	32	also	also	ADV
taxlaw-2867	708	33	bi	bi	PROPN
taxlaw-2867	708	34	xiaoning	xiaoning	PROPN
taxlaw-2867	708	35	,	,	PUNCT
taxlaw-2867	708	36	limits	limit	VERB
taxlaw-2867	708	37	up	up	ADP
taxlaw-2867	708	38	for	for	ADP
taxlaw-2867	708	39	qfii	qfii	ADJ
taxlaw-2867	708	40	investors	investor	NOUN
taxlaw-2867	708	41	,	,	PUNCT
taxlaw-2867	708	42	china	china	PROPN
taxlaw-2867	708	43	daily	daily	PROPN
taxlaw-2867	708	44	,	,	PUNCT
taxlaw-2867	708	45	sept	sept	PROPN
taxlaw-2867	708	46	.	.	PROPN
taxlaw-2867	708	47	5	5	NUM
taxlaw-2867	708	48	,	,	PUNCT
taxlaw-2867	708	49	2009	2009	NUM
taxlaw-2867	708	50	,	,	PUNCT
taxlaw-2867	708	51	https://www.chinadaily.com.cn/bizchina/2009-09/05/content_8658520.htm	https://www.chinadaily.com.cn/bizchina/2009-09/05/content_8658520.htm	X
taxlaw-2867	709	1	[	[	X
taxlaw-2867	709	2	perma.cc/7rdu-7br8	perma.cc/7rdu-7br8	NOUN
taxlaw-2867	709	3	]	]	X
taxlaw-2867	709	4	(	(	PUNCT
taxlaw-2867	709	5	discussing	discuss	VERB
taxlaw-2867	709	6	the	the	DET
taxlaw-2867	709	7	2009	2009	NUM
taxlaw-2867	709	8	adjustments	adjustment	NOUN
taxlaw-2867	709	9	to	to	ADP
taxlaw-2867	709	10	qfii	qfii	ADJ
taxlaw-2867	709	11	quotas	quota	NOUN
taxlaw-2867	709	12	and	and	CCONJ
taxlaw-2867	709	13	lockup	lockup	NOUN
taxlaw-2867	709	14	periods	period	NOUN
taxlaw-2867	709	15	)	)	PUNCT
taxlaw-2867	709	16	.	.	PUNCT
taxlaw-2867	710	1	261	261	NUM
taxlaw-2867	710	2	see	see	VERB
taxlaw-2867	710	3	china	china	PROPN
taxlaw-2867	710	4	relaxes	relax	VERB
taxlaw-2867	710	5	qfii	qfii	ADJ
taxlaw-2867	710	6	control	control	NOUN
taxlaw-2867	710	7	,	,	PUNCT
taxlaw-2867	710	8	herbert	herbert	PROPN
taxlaw-2867	710	9	smith	smith	PROPN
taxlaw-2867	710	10	freehills	freehill	VERB
taxlaw-2867	710	11	(	(	PUNCT
taxlaw-2867	710	12	feb	feb	PROPN
taxlaw-2867	710	13	.	.	PROPN
taxlaw-2867	710	14	22	22	NUM
taxlaw-2867	710	15	,	,	PUNCT
taxlaw-2867	710	16	2016	2016	NUM
taxlaw-2867	710	17	)	)	PUNCT
taxlaw-2867	710	18	,	,	PUNCT
taxlaw-2867	710	19	https://www.lexology.com/library/detail.aspx?g=15ccba92-f44d-4b40-b9b5-62ebef8c0e23	https://www.lexology.com/library/detail.aspx?g=15ccba92-f44d-4b40-b9b5-62ebef8c0e23	X
taxlaw-2867	711	1	[	[	X
taxlaw-2867	711	2	perma.cc/qgk2xgyn	perma.cc/qgk2xgyn	NUM
taxlaw-2867	711	3	]	]	PUNCT
taxlaw-2867	711	4	.	.	PUNCT
taxlaw-2867	712	1	262	262	NUM
taxlaw-2867	712	2	neil	neil	PROPN
taxlaw-2867	712	3	gough	gough	PROPN
taxlaw-2867	712	4	,	,	PUNCT
taxlaw-2867	712	5	as	as	SCONJ
taxlaw-2867	712	6	china	china	PROPN
taxlaw-2867	712	7	’s	’s	PART
taxlaw-2867	712	8	investors	investor	NOUN
taxlaw-2867	712	9	rush	rush	VERB
taxlaw-2867	712	10	in	in	ADP
taxlaw-2867	712	11	,	,	PUNCT
taxlaw-2867	712	12	hong	hong	PROPN
taxlaw-2867	712	13	kong	kong	PROPN
taxlaw-2867	712	14	shares	share	NOUN
taxlaw-2867	712	15	take	take	VERB
taxlaw-2867	712	16	a	a	DET
taxlaw-2867	712	17	wild	wild	ADJ
taxlaw-2867	712	18	ride	ride	NOUN
taxlaw-2867	712	19	,	,	PUNCT
taxlaw-2867	712	20	n.y	n.y	PROPN
taxlaw-2867	712	21	.	.	PROPN
taxlaw-2867	712	22	times	times	PROPN
taxlaw-2867	712	23	,	,	PUNCT
taxlaw-2867	712	24	apr	apr	PROPN
taxlaw-2867	712	25	.	.	PROPN
taxlaw-2867	712	26	30	30	NUM
taxlaw-2867	712	27	,	,	PUNCT
taxlaw-2867	712	28	2017	2017	NUM
taxlaw-2867	712	29	,	,	PUNCT
taxlaw-2867	712	30	https://www.nytimes.com/2017/04/30/business/meitu-hong-kong-stock-connect-china.html	https://www.nytimes.com/2017/04/30/business/meitu-hong-kong-stock-connect-china.html	VERB
taxlaw-2867	712	31	[	[	X
taxlaw-2867	712	32	perma.cc/7anp-36e5	perma.cc/7anp-36e5	X
taxlaw-2867	712	33	]	]	X
taxlaw-2867	712	34	.	.	PUNCT
taxlaw-2867	713	1	https://perma.cc/m7f2-gvz3	https://perma.cc/m7f2-gvz3	PROPN
taxlaw-2867	713	2	https://perma.cc/d44m-3zkg	https://perma.cc/d44m-3zkg	PROPN
taxlaw-2867	713	3	https://perma.cc/vhb4-e87d	https://perma.cc/vhb4-e87d	PROPN
taxlaw-2867	713	4	https://perma.cc/7rdu-7br8	https://perma.cc/7rdu-7br8	PROPN
taxlaw-2867	713	5	https://perma.cc/qgk2-xgyn	https://perma.cc/qgk2-xgyn	PROPN
taxlaw-2867	713	6	https://perma.cc/qgk2-xgyn	https://perma.cc/qgk2-xgyn	PROPN
taxlaw-2867	713	7	https://perma.cc/7anp-36e5	https://perma.cc/7anp-36e5	PROPN
taxlaw-2867	713	8	2018	2018	NUM
taxlaw-2867	713	9	]	]	PUNCT
taxlaw-2867	713	10	111	111	NUM
taxlaw-2867	713	11	chinese	chinese	ADJ
taxlaw-2867	713	12	state	state	NOUN
taxlaw-2867	713	13	capitalism	capitalism	NOUN
taxlaw-2867	713	14	and	and	CCONJ
taxlaw-2867	713	15	the	the	DET
taxlaw-2867	713	16	international	international	ADJ
taxlaw-2867	713	17	tax	tax	NOUN
taxlaw-2867	713	18	regime	regime	NOUN
taxlaw-2867	713	19	mainland	mainland	NOUN
taxlaw-2867	713	20	investors	investor	NOUN
taxlaw-2867	713	21	access	access	NOUN
taxlaw-2867	713	22	to	to	ADP
taxlaw-2867	713	23	the	the	DET
taxlaw-2867	713	24	hong	hong	PROPN
taxlaw-2867	713	25	kong	kong	PROPN
taxlaw-2867	713	26	stock	stock	PROPN
taxlaw-2867	713	27	market.263	market.263	PROPN
taxlaw-2867	713	28	yet	yet	ADV
taxlaw-2867	713	29	,	,	PUNCT
taxlaw-2867	713	30	commentators	commentator	NOUN
taxlaw-2867	713	31	have	have	AUX
taxlaw-2867	713	32	noted	note	VERB
taxlaw-2867	713	33	that	that	SCONJ
taxlaw-2867	713	34	while	while	SCONJ
taxlaw-2867	713	35	this	this	DET
taxlaw-2867	713	36	reform	reform	NOUN
taxlaw-2867	713	37	is	be	AUX
taxlaw-2867	713	38	significant	significant	ADJ
taxlaw-2867	713	39	,	,	PUNCT
taxlaw-2867	713	40	china	china	PROPN
taxlaw-2867	713	41	remains	remain	VERB
taxlaw-2867	713	42	“	"	PUNCT
taxlaw-2867	713	43	far	far	ADV
taxlaw-2867	713	44	from	from	ADP
taxlaw-2867	713	45	being	be	AUX
taxlaw-2867	713	46	a	a	DET
taxlaw-2867	713	47	free	free	ADJ
taxlaw-2867	713	48	,	,	PUNCT
taxlaw-2867	713	49	open	open	ADJ
taxlaw-2867	713	50	stock	stock	NOUN
taxlaw-2867	713	51	market	market	NOUN
taxlaw-2867	713	52	that	that	SCONJ
taxlaw-2867	713	53	investors	investor	NOUN
taxlaw-2867	713	54	from	from	ADP
taxlaw-2867	713	55	outside	outside	ADP
taxlaw-2867	713	56	the	the	DET
taxlaw-2867	713	57	country	country	NOUN
taxlaw-2867	713	58	can	can	AUX
taxlaw-2867	713	59	access	access	VERB
taxlaw-2867	713	60	in	in	ADP
taxlaw-2867	713	61	its	its	PRON
taxlaw-2867	713	62	entirety	entirety	NOUN
taxlaw-2867	713	63	.	.	PUNCT
taxlaw-2867	713	64	”264	”264	PUNCT
taxlaw-2867	713	65	unsurprisingly	unsurprisingly	ADV
taxlaw-2867	713	66	,	,	PUNCT
taxlaw-2867	713	67	china	china	PROPN
taxlaw-2867	713	68	’s	’s	PART
taxlaw-2867	713	69	inward	inward	PROPN
taxlaw-2867	713	70	portfolio	portfolio	NOUN
taxlaw-2867	713	71	investment	investment	NOUN
taxlaw-2867	713	72	stock	stock	NOUN
taxlaw-2867	713	73	is	be	AUX
taxlaw-2867	713	74	also	also	ADV
taxlaw-2867	713	75	miniscule	miniscule	ADJ
taxlaw-2867	713	76	in	in	ADP
taxlaw-2867	713	77	comparison	comparison	NOUN
taxlaw-2867	713	78	to	to	PART
taxlaw-2867	713	79	inward	inward	VERB
taxlaw-2867	713	80	direct	direct	ADJ
taxlaw-2867	713	81	investment	investment	NOUN
taxlaw-2867	713	82	and	and	CCONJ
taxlaw-2867	713	83	to	to	PART
taxlaw-2867	713	84	inward	inward	VERB
taxlaw-2867	713	85	portfolio	portfolio	NOUN
taxlaw-2867	713	86	investment	investment	NOUN
taxlaw-2867	713	87	in	in	ADP
taxlaw-2867	713	88	other	other	ADJ
taxlaw-2867	713	89	countries.265	countries.265	NOUN
taxlaw-2867	713	90	iv	iv	NOUN
taxlaw-2867	713	91	.	.	PUNCT
taxlaw-2867	713	92	possibilities	possibility	NOUN
taxlaw-2867	713	93	for	for	ADP
taxlaw-2867	713	94	distinctive	distinctive	ADJ
taxlaw-2867	713	95	chinese	chinese	ADJ
taxlaw-2867	713	96	international	international	ADJ
taxlaw-2867	713	97	tax	tax	NOUN
taxlaw-2867	713	98	policies	policy	NOUN
taxlaw-2867	713	99	and	and	CCONJ
taxlaw-2867	713	100	norms	norm	NOUN
taxlaw-2867	713	101	a.	a.	NOUN
taxlaw-2867	713	102	continued	continue	VERB
taxlaw-2867	713	103	income	income	NOUN
taxlaw-2867	713	104	taxation	taxation	NOUN
taxlaw-2867	713	105	of	of	ADP
taxlaw-2867	713	106	chinese	chinese	ADJ
taxlaw-2867	713	107	soes	soe	NOUN
taxlaw-2867	713	108	as	as	SCONJ
taxlaw-2867	713	109	the	the	DET
taxlaw-2867	713	110	previous	previous	ADJ
taxlaw-2867	713	111	part	part	NOUN
taxlaw-2867	713	112	has	have	AUX
taxlaw-2867	713	113	illustrated	illustrate	VERB
taxlaw-2867	713	114	,	,	PUNCT
taxlaw-2867	713	115	the	the	DET
taxlaw-2867	713	116	chinese	chinese	ADJ
taxlaw-2867	713	117	central	central	ADJ
taxlaw-2867	713	118	government	government	NOUN
taxlaw-2867	713	119	maintains	maintain	VERB
taxlaw-2867	713	120	extensive	extensive	ADJ
taxlaw-2867	713	121	control	control	NOUN
taxlaw-2867	713	122	over	over	ADP
taxlaw-2867	713	123	the	the	DET
taxlaw-2867	713	124	shape	shape	NOUN
taxlaw-2867	713	125	of	of	ADP
taxlaw-2867	713	126	the	the	DET
taxlaw-2867	713	127	chinese	chinese	ADJ
taxlaw-2867	713	128	economy	economy	NOUN
taxlaw-2867	713	129	,	,	PUNCT
taxlaw-2867	713	130	through	through	ADP
taxlaw-2867	713	131	its	its	PRON
taxlaw-2867	713	132	system	system	NOUN
taxlaw-2867	713	133	of	of	ADP
taxlaw-2867	713	134	soes	soe	NOUN
taxlaw-2867	713	135	,	,	PUNCT
taxlaw-2867	713	136	industrial	industrial	ADJ
taxlaw-2867	713	137	planning	planning	NOUN
taxlaw-2867	713	138	initiatives	initiative	NOUN
taxlaw-2867	713	139	,	,	PUNCT
taxlaw-2867	713	140	and	and	CCONJ
taxlaw-2867	713	141	capital	capital	NOUN
taxlaw-2867	713	142	controls	control	NOUN
taxlaw-2867	713	143	.	.	PUNCT
taxlaw-2867	714	1	looking	look	VERB
taxlaw-2867	714	2	forward	forward	ADV
taxlaw-2867	714	3	,	,	PUNCT
taxlaw-2867	714	4	china	china	PROPN
taxlaw-2867	714	5	’s	’s	PART
taxlaw-2867	714	6	international	international	ADJ
taxlaw-2867	714	7	tax	tax	NOUN
taxlaw-2867	714	8	policy	policy	NOUN
taxlaw-2867	714	9	is	be	AUX
taxlaw-2867	714	10	likely	likely	ADJ
taxlaw-2867	714	11	to	to	PART
taxlaw-2867	714	12	be	be	AUX
taxlaw-2867	714	13	strongly	strongly	ADV
taxlaw-2867	714	14	influenced	influence	VERB
taxlaw-2867	714	15	by	by	ADP
taxlaw-2867	714	16	this	this	DET
taxlaw-2867	714	17	unique	unique	ADJ
taxlaw-2867	714	18	system	system	NOUN
taxlaw-2867	714	19	of	of	ADP
taxlaw-2867	714	20	state	state	NOUN
taxlaw-2867	714	21	capitalism	capitalism	NOUN
taxlaw-2867	714	22	.	.	PUNCT
taxlaw-2867	715	1	this	this	DET
taxlaw-2867	715	2	part	part	NOUN
taxlaw-2867	715	3	advances	advance	VERB
taxlaw-2867	715	4	three	three	NUM
taxlaw-2867	715	5	ways	way	NOUN
taxlaw-2867	715	6	in	in	ADP
taxlaw-2867	715	7	which	which	PRON
taxlaw-2867	715	8	the	the	DET
taxlaw-2867	715	9	role	role	NOUN
taxlaw-2867	715	10	of	of	ADP
taxlaw-2867	715	11	soes	soe	NOUN
taxlaw-2867	715	12	and	and	CCONJ
taxlaw-2867	715	13	capital	capital	NOUN
taxlaw-2867	715	14	controls	control	NOUN
taxlaw-2867	715	15	may	may	AUX
taxlaw-2867	715	16	lead	lead	VERB
taxlaw-2867	715	17	to	to	ADP
taxlaw-2867	715	18	distinctive	distinctive	ADJ
taxlaw-2867	715	19	sets	set	NOUN
taxlaw-2867	715	20	of	of	ADP
taxlaw-2867	715	21	chinese	chinese	ADJ
taxlaw-2867	715	22	tax	tax	NOUN
taxlaw-2867	715	23	policies	policy	NOUN
taxlaw-2867	715	24	and	and	CCONJ
taxlaw-2867	715	25	preferences	preference	NOUN
taxlaw-2867	715	26	.	.	PUNCT
taxlaw-2867	716	1	first	first	ADV
taxlaw-2867	716	2	,	,	PUNCT
taxlaw-2867	716	3	china	china	PROPN
taxlaw-2867	716	4	’s	’s	PART
taxlaw-2867	716	5	system	system	NOUN
taxlaw-2867	716	6	of	of	ADP
taxlaw-2867	716	7	state	state	NOUN
taxlaw-2867	716	8	capitalism	capitalism	NOUN
taxlaw-2867	716	9	may	may	AUX
taxlaw-2867	716	10	allow	allow	VERB
taxlaw-2867	716	11	it	it	PRON
taxlaw-2867	716	12	to	to	PART
taxlaw-2867	716	13	maintain	maintain	VERB
taxlaw-2867	716	14	a	a	DET
taxlaw-2867	716	15	functional	functional	ADJ
taxlaw-2867	716	16	system	system	NOUN
taxlaw-2867	716	17	of	of	ADP
taxlaw-2867	716	18	worldwide	worldwide	ADJ
taxlaw-2867	716	19	corporate	corporate	ADJ
taxlaw-2867	716	20	taxation	taxation	NOUN
taxlaw-2867	716	21	despite	despite	SCONJ
taxlaw-2867	716	22	a	a	DET
taxlaw-2867	716	23	general	general	ADJ
taxlaw-2867	716	24	international	international	ADJ
taxlaw-2867	716	25	trend	trend	NOUN
taxlaw-2867	716	26	toward	toward	ADP
taxlaw-2867	716	27	more	more	ADJ
taxlaw-2867	716	28	territorial	territorial	ADJ
taxlaw-2867	716	29	systems	system	NOUN
taxlaw-2867	716	30	.	.	PUNCT
taxlaw-2867	717	1	second	second	ADJ
taxlaw-2867	717	2	,	,	PUNCT
taxlaw-2867	717	3	chinese	chinese	ADJ
taxlaw-2867	717	4	tax	tax	NOUN
taxlaw-2867	717	5	officials	official	NOUN
taxlaw-2867	717	6	may	may	AUX
taxlaw-2867	717	7	help	help	VERB
taxlaw-2867	717	8	soes	soe	NOUN
taxlaw-2867	717	9	engage	engage	VERB
taxlaw-2867	717	10	in	in	ADP
taxlaw-2867	717	11	foreign	foreign	ADJ
taxlaw-2867	717	12	tax	tax	NOUN
taxlaw-2867	717	13	planning	planning	NOUN
taxlaw-2867	717	14	.	.	PUNCT
taxlaw-2867	718	1	finally	finally	ADV
taxlaw-2867	718	2	,	,	PUNCT
taxlaw-2867	718	3	chinese	chinese	ADJ
taxlaw-2867	718	4	tax	tax	NOUN
taxlaw-2867	718	5	law	law	NOUN
taxlaw-2867	718	6	is	be	AUX
taxlaw-2867	718	7	likely	likely	ADJ
taxlaw-2867	718	8	to	to	PART
taxlaw-2867	718	9	continue	continue	VERB
taxlaw-2867	718	10	to	to	PART
taxlaw-2867	718	11	provide	provide	VERB
taxlaw-2867	718	12	differential	differential	ADJ
taxlaw-2867	718	13	treatment	treatment	NOUN
taxlaw-2867	718	14	to	to	ADP
taxlaw-2867	718	15	soes	soe	NOUN
taxlaw-2867	718	16	and	and	CCONJ
taxlaw-2867	718	17	private	private	ADJ
taxlaw-2867	718	18	enterprises	enterprise	NOUN
taxlaw-2867	718	19	engaging	engage	VERB
taxlaw-2867	718	20	in	in	ADP
taxlaw-2867	718	21	investment	investment	NOUN
taxlaw-2867	718	22	abroad	abroad	ADV
taxlaw-2867	718	23	and	and	CCONJ
taxlaw-2867	718	24	chinese	chinese	ADJ
taxlaw-2867	718	25	tax	tax	NOUN
taxlaw-2867	718	26	diplomacy	diplomacy	NOUN
taxlaw-2867	718	27	may	may	AUX
taxlaw-2867	718	28	seek	seek	VERB
taxlaw-2867	718	29	to	to	PART
taxlaw-2867	718	30	ensure	ensure	VERB
taxlaw-2867	718	31	other	other	ADJ
taxlaw-2867	718	32	countries	country	NOUN
taxlaw-2867	718	33	offer	offer	VERB
taxlaw-2867	718	34	favorable	favorable	ADJ
taxlaw-2867	718	35	tax	tax	NOUN
taxlaw-2867	718	36	treatment	treatment	NOUN
taxlaw-2867	718	37	to	to	ADP
taxlaw-2867	718	38	chinese	chinese	ADJ
taxlaw-2867	718	39	soes	soe	NOUN
taxlaw-2867	718	40	.	.	PUNCT
taxlaw-2867	719	1	as	as	ADP
taxlaw-2867	719	2	a	a	DET
taxlaw-2867	719	3	threshold	threshold	NOUN
taxlaw-2867	719	4	matter	matter	NOUN
taxlaw-2867	719	5	,	,	PUNCT
taxlaw-2867	719	6	enterprise	enterprise	NOUN
taxlaw-2867	719	7	income	income	NOUN
taxlaw-2867	719	8	taxation	taxation	NOUN
taxlaw-2867	719	9	will	will	AUX
taxlaw-2867	719	10	likely	likely	ADV
taxlaw-2867	719	11	remain	remain	VERB
taxlaw-2867	719	12	the	the	DET
taxlaw-2867	719	13	primary	primary	ADJ
taxlaw-2867	719	14	concern	concern	NOUN
taxlaw-2867	719	15	of	of	ADP
taxlaw-2867	719	16	china	china	PROPN
taxlaw-2867	719	17	’s	’s	PART
taxlaw-2867	719	18	international	international	ADJ
taxlaw-2867	719	19	tax	tax	NOUN
taxlaw-2867	719	20	policy	policy	NOUN
taxlaw-2867	719	21	.	.	PUNCT
taxlaw-2867	720	1	admittedly	admittedly	ADV
taxlaw-2867	720	2	,	,	PUNCT
taxlaw-2867	720	3	the	the	DET
taxlaw-2867	720	4	future	future	NOUN
taxlaw-2867	720	5	of	of	ADP
taxlaw-2867	720	6	corporate	corporate	ADJ
taxlaw-2867	720	7	income	income	NOUN
taxlaw-2867	720	8	taxation	taxation	NOUN
taxlaw-2867	720	9	as	as	ADP
taxlaw-2867	720	10	a	a	DET
taxlaw-2867	720	11	significant	significant	ADJ
taxlaw-2867	720	12	source	source	NOUN
taxlaw-2867	720	13	of	of	ADP
taxlaw-2867	720	14	government	government	NOUN
taxlaw-2867	720	15	revenue	revenue	NOUN
taxlaw-2867	720	16	remains	remain	VERB
taxlaw-2867	720	17	a	a	DET
taxlaw-2867	720	18	topic	topic	NOUN
taxlaw-2867	720	19	of	of	ADP
taxlaw-2867	720	20	debate	debate	NOUN
taxlaw-2867	720	21	amongst	amongst	ADP
taxlaw-2867	720	22	western	western	ADJ
taxlaw-2867	720	23	scholars.266	scholars.266	NOUN
taxlaw-2867	720	24	and	and	CCONJ
taxlaw-2867	720	25	in	in	ADP
taxlaw-2867	720	26	recent	recent	ADJ
taxlaw-2867	720	27	years	year	NOUN
taxlaw-2867	720	28	,	,	PUNCT
taxlaw-2867	720	29	notable	notable	ADJ
taxlaw-2867	720	30	u.s	u.s	PROPN
taxlaw-2867	720	31	.	.	PROPN
taxlaw-2867	720	32	pundits	pundit	NOUN
taxlaw-2867	720	33	on	on	ADP
taxlaw-2867	720	34	both	both	DET
taxlaw-2867	720	35	sides	side	NOUN
taxlaw-2867	720	36	of	of	ADP
taxlaw-2867	720	37	the	the	DET
taxlaw-2867	720	38	political	political	ADJ
taxlaw-2867	720	39	spectrum	spectrum	NOUN
taxlaw-2867	720	40	have	have	AUX
taxlaw-2867	720	41	called	call	VERB
taxlaw-2867	720	42	for	for	ADP
taxlaw-2867	720	43	its	its	PRON
taxlaw-2867	720	44	abolition	abolition	NOUN
taxlaw-2867	720	45	,	,	PUNCT
taxlaw-2867	720	46	suggesting	suggest	VERB
taxlaw-2867	720	47	offsetting	offset	VERB
taxlaw-2867	720	48	increases	increase	NOUN
taxlaw-2867	720	49	in	in	ADP
taxlaw-2867	720	50	individual	individual	ADJ
taxlaw-2867	720	51	income	income	NOUN
taxlaw-2867	720	52	tax	tax	NOUN
taxlaw-2867	720	53	or	or	CCONJ
taxlaw-2867	720	54	other	other	ADJ
taxlaw-2867	720	55	integration	integration	NOUN
taxlaw-2867	720	56	schemes.267	schemes.267	NUM
taxlaw-2867	720	57	263	263	NUM
taxlaw-2867	720	58	enoch	enoch	PROPN
taxlaw-2867	720	59	yiu	yiu	PROPN
taxlaw-2867	720	60	,	,	PUNCT
taxlaw-2867	720	61	do	do	AUX
taxlaw-2867	720	62	n’t	not	PART
taxlaw-2867	720	63	expect	expect	VERB
taxlaw-2867	720	64	qfii	qfii	ADJ
taxlaw-2867	720	65	to	to	PART
taxlaw-2867	720	66	disappear	disappear	VERB
taxlaw-2867	720	67	now	now	ADV
taxlaw-2867	720	68	that	that	SCONJ
taxlaw-2867	720	69	the	the	DET
taxlaw-2867	720	70	second	second	ADJ
taxlaw-2867	720	71	stock	stock	NOUN
taxlaw-2867	720	72	connect	connect	NOUN
taxlaw-2867	720	73	is	be	AUX
taxlaw-2867	720	74	ready	ready	ADJ
taxlaw-2867	720	75	for	for	ADP
taxlaw-2867	720	76	lift	lift	NOUN
taxlaw-2867	720	77	-	-	PUNCT
taxlaw-2867	720	78	off	off	NOUN
taxlaw-2867	720	79	,	,	PUNCT
taxlaw-2867	720	80	s.	s.	PROPN
taxlaw-2867	720	81	china	china	PROPN
taxlaw-2867	720	82	morning	morning	PROPN
taxlaw-2867	720	83	post	post	PROPN
taxlaw-2867	720	84	,	,	PUNCT
taxlaw-2867	720	85	nov	nov	PROPN
taxlaw-2867	720	86	.	.	PROPN
taxlaw-2867	720	87	28	28	NUM
taxlaw-2867	720	88	,	,	PUNCT
taxlaw-2867	720	89	2016	2016	NUM
taxlaw-2867	720	90	,	,	PUNCT
taxlaw-2867	720	91	http://www.scmp.com/business/companies/article/2049765/dont-expect-qfiidisappear-now-second-stock-connect-ready-lift	http://www.scmp.com/business/companies/article/2049765/dont-expect-qfiidisappear-now-second-stock-connect-ready-lift	NOUN
taxlaw-2867	720	92	[	[	X
taxlaw-2867	720	93	perma.cc/qzs8-eca4	perma.cc/qzs8-eca4	X
taxlaw-2867	720	94	]	]	X
taxlaw-2867	720	95	.	.	PUNCT
taxlaw-2867	721	1	264	264	NUM
taxlaw-2867	721	2	adam	adam	PROPN
taxlaw-2867	721	3	shell	shell	PROPN
taxlaw-2867	721	4	,	,	PUNCT
taxlaw-2867	721	5	china	china	PROPN
taxlaw-2867	721	6	opens	open	VERB
taxlaw-2867	721	7	door	door	NOUN
taxlaw-2867	721	8	to	to	ADP
taxlaw-2867	721	9	more	more	ADJ
taxlaw-2867	721	10	foreign	foreign	ADJ
taxlaw-2867	721	11	stock	stock	NOUN
taxlaw-2867	721	12	investors	investor	NOUN
taxlaw-2867	721	13	,	,	PUNCT
taxlaw-2867	721	14	usa	usa	PROPN
taxlaw-2867	721	15	today	today	NOUN
taxlaw-2867	721	16	(	(	PUNCT
taxlaw-2867	721	17	june	june	PROPN
taxlaw-2867	721	18	22	22	NUM
taxlaw-2867	721	19	,	,	PUNCT
taxlaw-2867	721	20	2017	2017	NUM
taxlaw-2867	721	21	)	)	PUNCT
taxlaw-2867	721	22	,	,	PUNCT
taxlaw-2867	721	23	https://www.usatoday.com/story/money/2017/06/22/playing/415307001	https://www.usatoday.com/story/money/2017/06/22/playing/415307001	X
taxlaw-2867	722	1	[	[	X
taxlaw-2867	722	2	perma.cc/2q3y-dlxq	perma.cc/2q3y-dlxq	X
taxlaw-2867	722	3	]	]	X
taxlaw-2867	722	4	;	;	PUNCT
taxlaw-2867	722	5	see	see	VERB
taxlaw-2867	722	6	fraser	fraser	PROPN
taxlaw-2867	722	7	howie	howie	PROPN
taxlaw-2867	722	8	,	,	PUNCT
taxlaw-2867	722	9	the	the	DET
taxlaw-2867	722	10	promise	promise	NOUN
taxlaw-2867	722	11	of	of	ADP
taxlaw-2867	722	12	china	china	PROPN
taxlaw-2867	722	13	's	's	PART
taxlaw-2867	722	14	stock	stock	NOUN
taxlaw-2867	722	15	connect	connect	NOUN
taxlaw-2867	722	16	betrayed	betray	VERB
taxlaw-2867	722	17	,	,	PUNCT
taxlaw-2867	722	18	nikkei	nikkei	PROPN
taxlaw-2867	722	19	asian	asian	PROPN
taxlaw-2867	722	20	rev	rev	PROPN
taxlaw-2867	722	21	.	.	PUNCT
taxlaw-2867	723	1	(	(	PUNCT
taxlaw-2867	723	2	dec	dec	PROPN
taxlaw-2867	723	3	.	.	PROPN
taxlaw-2867	723	4	28	28	NUM
taxlaw-2867	723	5	,	,	PUNCT
taxlaw-2867	723	6	2017	2017	NUM
taxlaw-2867	723	7	)	)	PUNCT
taxlaw-2867	723	8	,	,	PUNCT
taxlaw-2867	723	9	https://asia.nikkei.com/viewpoints/fraser-howie/the-promise-of-china-s-stock-connect-betrayed	https://asia.nikkei.com/viewpoints/fraser-howie/the-promise-of-china-s-stock-connect-betrayed	PROPN
taxlaw-2867	723	10	.	.	PUNCT
taxlaw-2867	724	1	[	[	X
taxlaw-2867	724	2	perma.cc/5amq-pdu6	perma.cc/5amq-pdu6	X
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taxlaw-2867	724	4	.	.	PUNCT
taxlaw-2867	725	1	265	265	NUM
taxlaw-2867	725	2	see	see	VERB
taxlaw-2867	725	3	hooley	hooley	PROPN
taxlaw-2867	725	4	,	,	PUNCT
taxlaw-2867	725	5	supra	supra	PROPN
taxlaw-2867	725	6	note	note	PROPN
taxlaw-2867	725	7	255	255	NUM
taxlaw-2867	725	8	(	(	PUNCT
taxlaw-2867	725	9	noting	note	VERB
taxlaw-2867	725	10	that	that	SCONJ
taxlaw-2867	725	11	inward	inward	ADV
taxlaw-2867	725	12	portfolio	portfolio	NOUN
taxlaw-2867	725	13	investment	investment	NOUN
taxlaw-2867	725	14	represents	represent	VERB
taxlaw-2867	725	15	4	4	NUM
taxlaw-2867	725	16	%	%	NOUN
taxlaw-2867	725	17	of	of	ADP
taxlaw-2867	725	18	gdp	gdp	NOUN
taxlaw-2867	725	19	in	in	ADP
taxlaw-2867	725	20	china	china	PROPN
taxlaw-2867	725	21	and	and	CCONJ
taxlaw-2867	725	22	86	86	NUM
taxlaw-2867	725	23	%	%	NOUN
taxlaw-2867	725	24	of	of	ADP
taxlaw-2867	725	25	gdp	gdp	NOUN
taxlaw-2867	725	26	in	in	ADP
taxlaw-2867	725	27	the	the	DET
taxlaw-2867	725	28	united	united	PROPN
taxlaw-2867	725	29	states	states	PROPN
taxlaw-2867	725	30	)	)	PUNCT
taxlaw-2867	725	31	.	.	PUNCT
taxlaw-2867	726	1	266	266	NUM
taxlaw-2867	726	2	see	see	VERB
taxlaw-2867	726	3	,	,	PUNCT
taxlaw-2867	726	4	e.g.	e.g.	ADV
taxlaw-2867	726	5	,	,	PUNCT
taxlaw-2867	726	6	reuven	reuven	PROPN
taxlaw-2867	726	7	s.	s.	PROPN
taxlaw-2867	726	8	avi	avi	PROPN
taxlaw-2867	726	9	-	-	PUNCT
taxlaw-2867	726	10	yonah	yonah	ADJ
taxlaw-2867	726	11	,	,	PUNCT
taxlaw-2867	726	12	corporations	corporation	NOUN
taxlaw-2867	726	13	,	,	PUNCT
taxlaw-2867	726	14	society	society	NOUN
taxlaw-2867	726	15	,	,	PUNCT
taxlaw-2867	726	16	and	and	CCONJ
taxlaw-2867	726	17	the	the	DET
taxlaw-2867	726	18	state	state	NOUN
taxlaw-2867	726	19	:	:	PUNCT
taxlaw-2867	726	20	a	a	DET
taxlaw-2867	726	21	defense	defense	NOUN
taxlaw-2867	726	22	of	of	ADP
taxlaw-2867	726	23	the	the	DET
taxlaw-2867	726	24	corporate	corporate	ADJ
taxlaw-2867	726	25	tax	tax	NOUN
taxlaw-2867	726	26	,	,	PUNCT
taxlaw-2867	726	27	90	90	NUM
taxlaw-2867	726	28	va	va	NOUN
taxlaw-2867	726	29	.	.	PUNCT
taxlaw-2867	727	1	l.	l.	PROPN
taxlaw-2867	727	2	rev	rev	PROPN
taxlaw-2867	727	3	.	.	PROPN
taxlaw-2867	727	4	1193	1193	NUM
taxlaw-2867	727	5	(	(	PUNCT
taxlaw-2867	727	6	2004	2004	NUM
taxlaw-2867	727	7	)	)	PUNCT
taxlaw-2867	727	8	;	;	PUNCT
taxlaw-2867	727	9	yariv	yariv	PROPN
taxlaw-2867	727	10	braunner	braunner	PROPN
taxlaw-2867	727	11	,	,	PUNCT
taxlaw-2867	727	12	the	the	DET
taxlaw-2867	727	13	non	non	ADJ
taxlaw-2867	727	14	-	-	ADJ
taxlaw-2867	727	15	sense	sense	ADJ
taxlaw-2867	727	16	tax	tax	NOUN
taxlaw-2867	727	17	:	:	PUNCT
taxlaw-2867	727	18	a	a	DET
taxlaw-2867	727	19	reply	reply	NOUN
taxlaw-2867	727	20	to	to	ADP
taxlaw-2867	727	21	new	new	ADJ
taxlaw-2867	727	22	corporate	corporate	ADJ
taxlaw-2867	727	23	income	income	NOUN
taxlaw-2867	727	24	tax	tax	NOUN
taxlaw-2867	727	25	advocacy	advocacy	NOUN
taxlaw-2867	727	26	,	,	PUNCT
taxlaw-2867	727	27	2008	2008	NUM
taxlaw-2867	727	28	mich	mich	PROPN
taxlaw-2867	727	29	st	st	PROPN
taxlaw-2867	727	30	.	.	PROPN
taxlaw-2867	727	31	l.	l.	PROPN
taxlaw-2867	727	32	rev	rev	PROPN
taxlaw-2867	727	33	.	.	PROPN
taxlaw-2867	727	34	591	591	NUM
taxlaw-2867	727	35	(	(	PUNCT
taxlaw-2867	727	36	2008	2008	NUM
taxlaw-2867	727	37	)	)	PUNCT
taxlaw-2867	727	38	.	.	PUNCT
taxlaw-2867	728	1	267	267	NUM
taxlaw-2867	728	2	see	see	VERB
taxlaw-2867	728	3	,	,	PUNCT
taxlaw-2867	728	4	e.g.	e.g.	ADV
taxlaw-2867	728	5	,	,	PUNCT
taxlaw-2867	728	6	dean	dean	PROPN
taxlaw-2867	728	7	baker	baker	PROPN
taxlaw-2867	728	8	,	,	PUNCT
taxlaw-2867	728	9	a	a	DET
taxlaw-2867	728	10	progressive	progressive	ADJ
taxlaw-2867	728	11	way	way	NOUN
taxlaw-2867	728	12	to	to	PART
taxlaw-2867	728	13	end	end	VERB
taxlaw-2867	728	14	corporate	corporate	ADJ
taxlaw-2867	728	15	taxes	taxis	NOUN
taxlaw-2867	728	16	,	,	PUNCT
taxlaw-2867	728	17	n.y	n.y	PROPN
taxlaw-2867	728	18	.	.	PROPN
taxlaw-2867	728	19	times	times	PROPN
taxlaw-2867	728	20	,	,	PUNCT
taxlaw-2867	728	21	jan	jan	PROPN
taxlaw-2867	728	22	.	.	PROPN
taxlaw-2867	728	23	12	12	NUM
taxlaw-2867	728	24	,	,	PUNCT
taxlaw-2867	728	25	2016	2016	NUM
taxlaw-2867	728	26	,	,	PUNCT
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taxlaw-2867	728	28	[	[	X
taxlaw-2867	728	29	https://perma.cc/3z6hc5u8	https://perma.cc/3z6hc5u8	X
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taxlaw-2867	728	31	;	;	PUNCT
taxlaw-2867	728	32	matthew	matthew	PROPN
taxlaw-2867	728	33	yglesias	yglesias	PROPN
taxlaw-2867	728	34	,	,	PUNCT
taxlaw-2867	728	35	scrap	scrap	VERB
taxlaw-2867	728	36	the	the	DET
taxlaw-2867	728	37	corporate	corporate	ADJ
taxlaw-2867	728	38	income	income	NOUN
taxlaw-2867	728	39	tax	tax	NOUN
taxlaw-2867	728	40	,	,	PUNCT
taxlaw-2867	728	41	slate	slate	NOUN
taxlaw-2867	728	42	(	(	PUNCT
taxlaw-2867	728	43	apr	apr	NOUN
taxlaw-2867	728	44	.	.	PROPN
taxlaw-2867	728	45	9	9	NUM
taxlaw-2867	728	46	,	,	PUNCT
taxlaw-2867	728	47	2013	2013	NUM
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taxlaw-2867	728	49	,	,	PUNCT
taxlaw-2867	728	50	http://www.slate.com/articles/business/moneybox/2013/04/corporate_income_tax_reform_it_s_not_possible_we_sh	http://www.slate.com/articles/business/moneybox/2013/04/corporate_income_tax_reform_it_s_not_possible_we_sh	X
taxlaw-2867	728	51	ould_just_get_rid_of.html	ould_just_get_rid_of.html	PROPN
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taxlaw-2867	729	4	;	;	PUNCT
taxlaw-2867	729	5	kevin	kevin	PROPN
taxlaw-2867	729	6	d.	d.	PROPN
taxlaw-2867	729	7	williamson	williamson	PROPN
taxlaw-2867	729	8	,	,	PUNCT
taxlaw-2867	729	9	end	end	VERB
taxlaw-2867	729	10	the	the	DET
taxlaw-2867	729	11	corporate	corporate	ADJ
taxlaw-2867	729	12	tax	tax	NOUN
taxlaw-2867	729	13	,	,	PUNCT
taxlaw-2867	729	14	nat’l	nat’l	NOUN
taxlaw-2867	729	15	rev	rev	VERB
taxlaw-2867	729	16	.	.	PUNCT
taxlaw-2867	730	1	(	(	PUNCT
taxlaw-2867	730	2	apr	apr	PROPN
taxlaw-2867	730	3	.	.	PROPN
taxlaw-2867	730	4	26	26	NUM
taxlaw-2867	730	5	,	,	PUNCT
taxlaw-2867	730	6	2017	2017	NUM
taxlaw-2867	730	7	)	)	PUNCT
taxlaw-2867	730	8	,	,	PUNCT
taxlaw-2867	730	9	https://www.nationalreview.com/2017/04/corporate-tax-rate-reduction-zero-percent-would-bebetter-15/	https://www.nationalreview.com/2017/04/corporate-tax-rate-reduction-zero-percent-would-bebetter-15/	X
taxlaw-2867	731	1	[	[	X
taxlaw-2867	731	2	https://perma.cc/27gx-qgfx	https://perma.cc/27gx-qgfx	X
taxlaw-2867	731	3	]	]	PUNCT
taxlaw-2867	731	4	.	.	PUNCT
taxlaw-2867	732	1	https://perma.cc/qzs8-eca4	https://perma.cc/qzs8-eca4	PROPN
taxlaw-2867	732	2	https://perma.cc/3z6h-c5u8	https://perma.cc/3z6h-c5u8	PROPN
taxlaw-2867	732	3	https://perma.cc/3z6h-c5u8	https://perma.cc/3z6h-c5u8	PROPN
taxlaw-2867	732	4	http://www.slate.com/articles/business/moneybox/2013/04/corporate_income_tax_reform_it_s_not_possible_we_should_just_get_rid_of.html	http://www.slate.com/articles/business/moneybox/2013/04/corporate_income_tax_reform_it_s_not_possible_we_should_just_get_rid_of.html	PROPN
taxlaw-2867	732	5	http://www.slate.com/articles/business/moneybox/2013/04/corporate_income_tax_reform_it_s_not_possible_we_should_just_get_rid_of.html	http://www.slate.com/articles/business/moneybox/2013/04/corporate_income_tax_reform_it_s_not_possible_we_should_just_get_rid_of.html	VERB
taxlaw-2867	732	6	https://www.nationalreview.com/2017/04/corporate-tax-rate-reduction-zero-percent-would-be-better-15/	https://www.nationalreview.com/2017/04/corporate-tax-rate-reduction-zero-percent-would-be-better-15/	PROPN
taxlaw-2867	733	1	https://www.nationalreview.com/2017/04/corporate-tax-rate-reduction-zero-percent-would-be-better-15/	https://www.nationalreview.com/2017/04/corporate-tax-rate-reduction-zero-percent-would-be-better-15/	PROPN
taxlaw-2867	734	1	112	112	NUM
taxlaw-2867	735	1	[	[	X
taxlaw-2867	735	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	735	3	columbia	columbia	PROPN
taxlaw-2867	735	4	journal	journal	PROPN
taxlaw-2867	735	5	of	of	ADP
taxlaw-2867	735	6	tax	tax	NOUN
taxlaw-2867	735	7	law	law	NOUN
taxlaw-2867	735	8	yet	yet	ADV
taxlaw-2867	735	9	,	,	PUNCT
taxlaw-2867	735	10	in	in	ADP
taxlaw-2867	735	11	china	china	PROPN
taxlaw-2867	735	12	,	,	PUNCT
taxlaw-2867	735	13	and	and	CCONJ
taxlaw-2867	735	14	other	other	ADJ
taxlaw-2867	735	15	developing	develop	VERB
taxlaw-2867	735	16	countries	country	NOUN
taxlaw-2867	735	17	,	,	PUNCT
taxlaw-2867	735	18	relatively	relatively	ADV
taxlaw-2867	735	19	weak	weak	ADJ
taxlaw-2867	735	20	individual	individual	ADJ
taxlaw-2867	735	21	income	income	NOUN
taxlaw-2867	735	22	tax	tax	NOUN
taxlaw-2867	735	23	systems	system	NOUN
taxlaw-2867	735	24	coupled	couple	VERB
taxlaw-2867	735	25	with	with	ADP
taxlaw-2867	735	26	an	an	DET
taxlaw-2867	735	27	outsized	outsized	ADJ
taxlaw-2867	735	28	role	role	NOUN
taxlaw-2867	735	29	for	for	ADP
taxlaw-2867	735	30	corporate	corporate	ADJ
taxlaw-2867	735	31	income	income	NOUN
taxlaw-2867	735	32	taxes	taxis	NOUN
taxlaw-2867	735	33	in	in	ADP
taxlaw-2867	735	34	government	government	NOUN
taxlaw-2867	735	35	revenue	revenue	NOUN
taxlaw-2867	735	36	makes	make	VERB
taxlaw-2867	735	37	the	the	DET
taxlaw-2867	735	38	elimination	elimination	NOUN
taxlaw-2867	735	39	of	of	ADP
taxlaw-2867	735	40	corporate	corporate	ADJ
taxlaw-2867	735	41	income	income	NOUN
taxlaw-2867	735	42	taxation	taxation	NOUN
taxlaw-2867	735	43	appear	appear	VERB
taxlaw-2867	735	44	untenable.268	untenable.268	PRON
taxlaw-2867	735	45	in	in	ADP
taxlaw-2867	735	46	oecd	oecd	PROPN
taxlaw-2867	735	47	members	member	NOUN
taxlaw-2867	735	48	states	state	NOUN
taxlaw-2867	735	49	,	,	PUNCT
taxlaw-2867	735	50	corporate	corporate	ADJ
taxlaw-2867	735	51	income	income	NOUN
taxlaw-2867	735	52	taxes	taxis	NOUN
taxlaw-2867	735	53	on	on	ADP
taxlaw-2867	735	54	average	average	ADJ
taxlaw-2867	735	55	represent	represent	VERB
taxlaw-2867	735	56	8.9	8.9	NUM
taxlaw-2867	735	57	percent	percent	NOUN
taxlaw-2867	735	58	of	of	ADP
taxlaw-2867	735	59	total	total	ADJ
taxlaw-2867	735	60	tax	tax	NOUN
taxlaw-2867	735	61	revenue	revenue	NOUN
taxlaw-2867	735	62	,	,	PUNCT
taxlaw-2867	735	63	while	while	SCONJ
taxlaw-2867	735	64	individual	individual	ADJ
taxlaw-2867	735	65	income	income	NOUN
taxlaw-2867	735	66	taxes	taxis	NOUN
taxlaw-2867	735	67	represent	represent	VERB
taxlaw-2867	735	68	24.4	24.4	NUM
taxlaw-2867	735	69	percent	percent	NOUN
taxlaw-2867	735	70	of	of	ADP
taxlaw-2867	735	71	total	total	ADJ
taxlaw-2867	735	72	tax	tax	NOUN
taxlaw-2867	735	73	revenue.269	revenue.269	NOUN
taxlaw-2867	735	74	in	in	ADP
taxlaw-2867	735	75	fact	fact	NOUN
taxlaw-2867	735	76	,	,	PUNCT
taxlaw-2867	735	77	in	in	ADP
taxlaw-2867	735	78	all	all	PRON
taxlaw-2867	735	79	but	but	SCONJ
taxlaw-2867	735	80	two	two	NUM
taxlaw-2867	735	81	of	of	ADP
taxlaw-2867	735	82	the	the	DET
taxlaw-2867	735	83	35	35	NUM
taxlaw-2867	735	84	oecd	oecd	PROPN
taxlaw-2867	735	85	member	member	NOUN
taxlaw-2867	735	86	states	state	VERB
taxlaw-2867	735	87	revenue	revenue	NOUN
taxlaw-2867	735	88	from	from	ADP
taxlaw-2867	735	89	individual	individual	ADJ
taxlaw-2867	735	90	income	income	NOUN
taxlaw-2867	735	91	taxes	taxis	NOUN
taxlaw-2867	735	92	exceed	exceed	VERB
taxlaw-2867	735	93	that	that	PRON
taxlaw-2867	735	94	from	from	ADP
taxlaw-2867	735	95	corporate	corporate	ADJ
taxlaw-2867	735	96	income	income	NOUN
taxlaw-2867	735	97	taxes.270	taxes.270	ADV
taxlaw-2867	735	98	yet	yet	ADV
taxlaw-2867	735	99	in	in	ADP
taxlaw-2867	735	100	china	china	PROPN
taxlaw-2867	735	101	this	this	DET
taxlaw-2867	735	102	pattern	pattern	NOUN
taxlaw-2867	735	103	is	be	AUX
taxlaw-2867	735	104	reversed	reverse	VERB
taxlaw-2867	735	105	.	.	PUNCT
taxlaw-2867	736	1	in	in	ADP
taxlaw-2867	736	2	2016	2016	NUM
taxlaw-2867	736	3	the	the	DET
taxlaw-2867	736	4	enterprise	enterprise	NOUN
taxlaw-2867	736	5	income	income	NOUN
taxlaw-2867	736	6	tax	tax	NOUN
taxlaw-2867	736	7	accounted	account	VERB
taxlaw-2867	736	8	for	for	ADP
taxlaw-2867	736	9	22.13	22.13	NUM
taxlaw-2867	736	10	percent	percent	NOUN
taxlaw-2867	736	11	of	of	ADP
taxlaw-2867	736	12	total	total	ADJ
taxlaw-2867	736	13	tax	tax	NOUN
taxlaw-2867	736	14	revenue	revenue	NOUN
taxlaw-2867	736	15	in	in	ADP
taxlaw-2867	736	16	china	china	PROPN
taxlaw-2867	736	17	,	,	PUNCT
taxlaw-2867	736	18	while	while	SCONJ
taxlaw-2867	736	19	the	the	DET
taxlaw-2867	736	20	individual	individual	ADJ
taxlaw-2867	736	21	income	income	NOUN
taxlaw-2867	736	22	tax	tax	NOUN
taxlaw-2867	736	23	accounted	account	VERB
taxlaw-2867	736	24	for	for	ADP
taxlaw-2867	736	25	only	only	ADV
taxlaw-2867	736	26	7.74	7.74	NUM
taxlaw-2867	736	27	percent.271	percent.271	NOUN
taxlaw-2867	736	28	moreover	moreover	ADV
taxlaw-2867	736	29	,	,	PUNCT
taxlaw-2867	736	30	the	the	DET
taxlaw-2867	736	31	relative	relative	ADJ
taxlaw-2867	736	32	contribution	contribution	NOUN
taxlaw-2867	736	33	of	of	ADP
taxlaw-2867	736	34	enterprise	enterprise	NOUN
taxlaw-2867	736	35	income	income	NOUN
taxlaw-2867	736	36	tax	tax	NOUN
taxlaw-2867	736	37	revenue	revenue	NOUN
taxlaw-2867	736	38	has	have	AUX
taxlaw-2867	736	39	increased	increase	VERB
taxlaw-2867	736	40	significantly	significantly	ADV
taxlaw-2867	736	41	across	across	ADP
taxlaw-2867	736	42	the	the	DET
taxlaw-2867	736	43	new	new	ADJ
taxlaw-2867	736	44	millennium	millennium	NOUN
taxlaw-2867	736	45	.	.	PUNCT
taxlaw-2867	737	1	more	more	ADV
taxlaw-2867	737	2	generally	generally	ADV
taxlaw-2867	737	3	,	,	PUNCT
taxlaw-2867	737	4	china	china	PROPN
taxlaw-2867	737	5	’s	’s	PART
taxlaw-2867	737	6	total	total	ADJ
taxlaw-2867	737	7	tax	tax	NOUN
taxlaw-2867	737	8	revenue	revenue	NOUN
taxlaw-2867	737	9	collected	collect	VERB
taxlaw-2867	737	10	as	as	ADP
taxlaw-2867	737	11	a	a	DET
taxlaw-2867	737	12	percentage	percentage	NOUN
taxlaw-2867	737	13	of	of	ADP
taxlaw-2867	737	14	gdp	gdp	NOUN
taxlaw-2867	737	15	remains	remain	VERB
taxlaw-2867	737	16	relatively	relatively	ADV
taxlaw-2867	737	17	low	low	ADJ
taxlaw-2867	737	18	compared	compare	VERB
taxlaw-2867	737	19	to	to	ADP
taxlaw-2867	737	20	both	both	DET
taxlaw-2867	737	21	oecd	oecd	PROPN
taxlaw-2867	737	22	and	and	CCONJ
taxlaw-2867	737	23	other	other	ADJ
taxlaw-2867	737	24	bric	bric	PROPN
taxlaw-2867	737	25	countries	country	NOUN
taxlaw-2867	737	26	and	and	CCONJ
taxlaw-2867	737	27	it	it	PRON
taxlaw-2867	737	28	will	will	AUX
taxlaw-2867	737	29	likely	likely	ADV
taxlaw-2867	737	30	need	need	VERB
taxlaw-2867	737	31	to	to	PART
taxlaw-2867	737	32	raise	raise	VERB
taxlaw-2867	737	33	additional	additional	ADJ
taxlaw-2867	737	34	revenue	revenue	NOUN
taxlaw-2867	737	35	to	to	PART
taxlaw-2867	737	36	strengthen	strengthen	VERB
taxlaw-2867	737	37	its	its	PRON
taxlaw-2867	737	38	social	social	ADJ
taxlaw-2867	737	39	welfare	welfare	NOUN
taxlaw-2867	737	40	programs.272	programs.272	ADJ
taxlaw-2867	737	41	as	as	ADP
taxlaw-2867	737	42	a	a	DET
taxlaw-2867	737	43	result	result	NOUN
taxlaw-2867	737	44	,	,	PUNCT
taxlaw-2867	737	45	the	the	DET
taxlaw-2867	737	46	elimination	elimination	NOUN
taxlaw-2867	737	47	of	of	ADP
taxlaw-2867	737	48	the	the	DET
taxlaw-2867	737	49	corporate	corporate	ADJ
taxlaw-2867	737	50	income	income	NOUN
taxlaw-2867	737	51	tax	tax	NOUN
taxlaw-2867	737	52	is	be	AUX
taxlaw-2867	737	53	highly	highly	ADV
taxlaw-2867	737	54	unlikely	unlikely	ADJ
taxlaw-2867	737	55	,	,	PUNCT
taxlaw-2867	737	56	especially	especially	ADV
taxlaw-2867	737	57	in	in	ADP
taxlaw-2867	737	58	light	light	NOUN
taxlaw-2867	737	59	of	of	ADP
taxlaw-2867	737	60	china	china	PROPN
taxlaw-2867	737	61	’s	’s	PART
taxlaw-2867	737	62	relatively	relatively	ADV
taxlaw-2867	737	63	underdeveloped	underdeveloped	ADJ
taxlaw-2867	737	64	individual	individual	ADJ
taxlaw-2867	737	65	income	income	NOUN
taxlaw-2867	737	66	tax	tax	NOUN
taxlaw-2867	737	67	system.273	system.273	NOUN
taxlaw-2867	737	68	similarly	similarly	ADV
taxlaw-2867	737	69	,	,	PUNCT
taxlaw-2867	737	70	income	income	NOUN
taxlaw-2867	737	71	taxation	taxation	NOUN
taxlaw-2867	737	72	of	of	ADP
taxlaw-2867	737	73	soes	soe	NOUN
taxlaw-2867	737	74	is	be	AUX
taxlaw-2867	737	75	likely	likely	ADJ
taxlaw-2867	737	76	to	to	PART
taxlaw-2867	737	77	remain	remain	VERB
taxlaw-2867	737	78	an	an	DET
taxlaw-2867	737	79	important	important	ADJ
taxlaw-2867	737	80	source	source	NOUN
taxlaw-2867	737	81	of	of	ADP
taxlaw-2867	737	82	tax	tax	NOUN
taxlaw-2867	737	83	revenue	revenue	NOUN
taxlaw-2867	737	84	.	.	PUNCT
taxlaw-2867	738	1	while	while	SCONJ
taxlaw-2867	738	2	the	the	DET
taxlaw-2867	738	3	percentage	percentage	NOUN
taxlaw-2867	738	4	of	of	ADP
taxlaw-2867	738	5	loss	loss	NOUN
taxlaw-2867	738	6	-	-	PUNCT
taxlaw-2867	738	7	making	make	VERB
taxlaw-2867	738	8	chinese	chinese	ADJ
taxlaw-2867	738	9	soes	soe	NOUN
taxlaw-2867	738	10	increased	increase	VERB
taxlaw-2867	738	11	across	across	ADP
taxlaw-2867	738	12	the	the	DET
taxlaw-2867	738	13	1990s	1990	NOUN
taxlaw-2867	738	14	,	,	PUNCT
taxlaw-2867	738	15	to	to	ADP
taxlaw-2867	738	16	nearly	nearly	ADV
taxlaw-2867	738	17	50	50	NUM
taxlaw-2867	738	18	percent	percent	NOUN
taxlaw-2867	738	19	in	in	ADP
taxlaw-2867	738	20	1998	1998	NUM
taxlaw-2867	738	21	,	,	PUNCT
taxlaw-2867	738	22	following	follow	VERB
taxlaw-2867	738	23	the	the	DET
taxlaw-2867	738	24	establishment	establishment	NOUN
taxlaw-2867	738	25	of	of	ADP
taxlaw-2867	738	26	sasac	sasac	NOUN
taxlaw-2867	738	27	in	in	ADP
taxlaw-2867	738	28	2003	2003	NUM
taxlaw-2867	738	29	,	,	PUNCT
taxlaw-2867	738	30	central	central	ADJ
taxlaw-2867	738	31	soes	soe	NOUN
taxlaw-2867	738	32	saw	see	VERB
taxlaw-2867	738	33	their	their	PRON
taxlaw-2867	738	34	operations	operation	NOUN
taxlaw-2867	738	35	stabilize	stabilize	VERB
taxlaw-2867	738	36	and	and	CCONJ
taxlaw-2867	738	37	profits	profit	VERB
taxlaw-2867	738	38	soar.274	soar.274	NOUN
taxlaw-2867	738	39	the	the	DET
taxlaw-2867	738	40	profits	profit	NOUN
taxlaw-2867	738	41	of	of	ADP
taxlaw-2867	738	42	central	central	ADJ
taxlaw-2867	738	43	soes	soe	NOUN
taxlaw-2867	738	44	quadrupled	quadruple	VERB
taxlaw-2867	738	45	from	from	ADP
taxlaw-2867	738	46	2002	2002	NUM
taxlaw-2867	738	47	to	to	ADP
taxlaw-2867	738	48	2007	2007	NUM
taxlaw-2867	738	49	,	,	PUNCT
taxlaw-2867	738	50	jumping	jump	VERB
taxlaw-2867	738	51	268	268	NUM
taxlaw-2867	738	52	see	see	NOUN
taxlaw-2867	738	53	reuven	reuven	PROPN
taxlaw-2867	738	54	s.	s.	PROPN
taxlaw-2867	738	55	avi	avi	PROPN
taxlaw-2867	738	56	-	-	PUNCT
taxlaw-2867	738	57	yonah	yonah	ADJ
taxlaw-2867	738	58	,	,	PUNCT
taxlaw-2867	738	59	hanging	hang	VERB
taxlaw-2867	738	60	together	together	ADV
taxlaw-2867	738	61	:	:	PUNCT
taxlaw-2867	738	62	a	a	DET
taxlaw-2867	738	63	multilateral	multilateral	ADJ
taxlaw-2867	738	64	approach	approach	NOUN
taxlaw-2867	738	65	to	to	ADP
taxlaw-2867	738	66	taxing	tax	VERB
taxlaw-2867	738	67	multinationals	multinational	NOUN
taxlaw-2867	738	68	,	,	PUNCT
taxlaw-2867	738	69	in	in	ADP
taxlaw-2867	738	70	global	global	ADJ
taxlaw-2867	738	71	tax	tax	NOUN
taxlaw-2867	738	72	fairness	fairness	NOUN
taxlaw-2867	738	73	,	,	PUNCT
taxlaw-2867	738	74	supra	supra	PROPN
taxlaw-2867	738	75	note	note	NOUN
taxlaw-2867	738	76	64	64	NUM
taxlaw-2867	738	77	,	,	PUNCT
taxlaw-2867	738	78	at	at	ADP
taxlaw-2867	738	79	114	114	NUM
taxlaw-2867	738	80	.	.	PUNCT
taxlaw-2867	739	1	269	269	NUM
taxlaw-2867	739	2	see	see	VERB
taxlaw-2867	739	3	org	org	PROPN
taxlaw-2867	739	4	.	.	PUNCT
taxlaw-2867	739	5	econ	econ	PROPN
taxlaw-2867	739	6	.	.	PUNCT
taxlaw-2867	740	1	co	co	PROPN
taxlaw-2867	740	2	-	-	NOUN
taxlaw-2867	740	3	operation	operation	NOUN
taxlaw-2867	740	4	&	&	CCONJ
taxlaw-2867	740	5	dev	dev	PROPN
taxlaw-2867	740	6	.	.	PROPN
taxlaw-2867	740	7	,	,	PUNCT
taxlaw-2867	740	8	oecd	oecd	PROPN
taxlaw-2867	740	9	(	(	PUNCT
taxlaw-2867	740	10	2017	2017	NUM
taxlaw-2867	740	11	)	)	PUNCT
taxlaw-2867	740	12	,	,	PUNCT
taxlaw-2867	740	13	revenue	revenue	NOUN
taxlaw-2867	740	14	statistics	statistic	NOUN
taxlaw-2867	740	15	2017	2017	NUM
taxlaw-2867	740	16	:	:	PUNCT
taxlaw-2867	740	17	tax	tax	NOUN
taxlaw-2867	740	18	revenue	revenue	NOUN
taxlaw-2867	740	19	trends	trend	NOUN
taxlaw-2867	740	20	in	in	ADP
taxlaw-2867	740	21	the	the	DET
taxlaw-2867	740	22	oecd	oecd	PROPN
taxlaw-2867	740	23	,	,	PUNCT
taxlaw-2867	740	24	https://www.oecd.org/tax/tax-policy/revenue-statistics-highlights-brochure.pdf	https://www.oecd.org/tax/tax-policy/revenue-statistics-highlights-brochure.pdf	X
taxlaw-2867	741	1	[	[	X
taxlaw-2867	741	2	https://perma.cc/4tbufxt4	https://perma.cc/4tbufxt4	NOUN
taxlaw-2867	741	3	]	]	X
taxlaw-2867	741	4	.	.	PUNCT
taxlaw-2867	742	1	270	270	NUM
taxlaw-2867	742	2	slovakia	slovakia	PROPN
taxlaw-2867	742	3	and	and	CCONJ
taxlaw-2867	742	4	chile	chile	PROPN
taxlaw-2867	742	5	are	be	AUX
taxlaw-2867	742	6	the	the	DET
taxlaw-2867	742	7	exceptions	exception	NOUN
taxlaw-2867	742	8	to	to	ADP
taxlaw-2867	742	9	this	this	DET
taxlaw-2867	742	10	rule	rule	NOUN
taxlaw-2867	742	11	.	.	PUNCT
taxlaw-2867	743	1	see	see	VERB
taxlaw-2867	743	2	i	i	PRON
taxlaw-2867	743	3	d.	d.	PROPN
taxlaw-2867	743	4	271	271	NUM
taxlaw-2867	743	5	see	see	VERB
taxlaw-2867	743	6	bai	bai	PROPN
taxlaw-2867	743	7	yanfeng	yanfeng	PROPN
taxlaw-2867	743	8	&	&	CCONJ
taxlaw-2867	743	9	cui	cui	PROPN
taxlaw-2867	743	10	rui	rui	PROPN
taxlaw-2867	744	1	[	[	X
taxlaw-2867	744	2	白彦锋	白彦锋	NOUN
taxlaw-2867	744	3	&	&	CCONJ
taxlaw-2867	744	4	崔芮	崔芮	X
taxlaw-2867	744	5	]	]	PUNCT
taxlaw-2867	744	6	,	,	PUNCT
taxlaw-2867	744	7	guoji	guoji	PROPN
taxlaw-2867	744	8	shuishou	shuishou	PROPN
taxlaw-2867	744	9	jingzheng	jingzheng	PROPN
taxlaw-2867	744	10	yu	yu	PROPN
taxlaw-2867	744	11	woguo	woguo	PROPN
taxlaw-2867	744	12	qiye	qiye	PROPN
taxlaw-2867	744	13	suodeshu	suodeshu	PROPN
taxlaw-2867	744	14	gaige	gaige	PROPN
taxlaw-2867	744	15	de	de	X
taxlaw-2867	744	16	lixing	lixe	VERB
taxlaw-2867	744	17	xuanze	xuanze	PROPN
taxlaw-2867	745	1	[	[	X
taxlaw-2867	745	2	国际税收竞争与我国企业所得税改革的理性选择	国际税收竞争与我国企业所得税改革的理性选择	ADP
taxlaw-2867	745	3	]	]	X
taxlaw-2867	745	4	(	(	PUNCT
taxlaw-2867	745	5	international	international	ADJ
taxlaw-2867	745	6	tax	tax	NOUN
taxlaw-2867	745	7	competition	competition	NOUN
taxlaw-2867	745	8	and	and	CCONJ
taxlaw-2867	745	9	rational	rational	ADJ
taxlaw-2867	745	10	choices	choice	NOUN
taxlaw-2867	745	11	for	for	ADP
taxlaw-2867	745	12	chinese	chinese	ADJ
taxlaw-2867	745	13	enterprise	enterprise	NOUN
taxlaw-2867	745	14	income	income	NOUN
taxlaw-2867	745	15	tax	tax	NOUN
taxlaw-2867	745	16	reform	reform	NOUN
taxlaw-2867	745	17	)	)	PUNCT
taxlaw-2867	745	18	,	,	PUNCT
taxlaw-2867	745	19	5	5	NUM
taxlaw-2867	745	20	sub	sub	NOUN
taxlaw-2867	745	21	nat’l	nat’l	VERB
taxlaw-2867	745	22	fiscal	fiscal	ADJ
taxlaw-2867	745	23	res	re	NOUN
taxlaw-2867	745	24	.	.	PUNCT
taxlaw-2867	746	1	31	31	NUM
taxlaw-2867	746	2	(	(	PUNCT
taxlaw-2867	746	3	2017	2017	NUM
taxlaw-2867	746	4	)	)	PUNCT
taxlaw-2867	747	1	[	[	X
taxlaw-2867	747	2	地方财政研究	地方财政研究	NOUN
taxlaw-2867	747	3	]	]	PUNCT
taxlaw-2867	747	4	;	;	PUNCT
taxlaw-2867	747	5	see	see	VERB
taxlaw-2867	747	6	also	also	ADV
taxlaw-2867	747	7	state	state	NOUN
taxlaw-2867	747	8	admin	admin	ADJ
taxlaw-2867	747	9	.	.	PUNCT
taxlaw-2867	748	1	of	of	ADP
taxlaw-2867	748	2	tax’n	tax’n	NUM
taxlaw-2867	748	3	,	,	PUNCT
taxlaw-2867	748	4	revenue	revenue	NOUN
taxlaw-2867	748	5	statistics	statistic	NOUN
taxlaw-2867	748	6	,	,	PUNCT
taxlaw-2867	748	7	,	,	PUNCT
taxlaw-2867	748	8	http://www.chinatax.gov.cn/eng/n2367736/index.html	http://www.chinatax.gov.cn/eng/n2367736/index.html	PROPN
taxlaw-2867	749	1	[	[	X
taxlaw-2867	749	2	https://perma.cc/jqa3-gsjy	https://perma.cc/jqa3-gsjy	X
taxlaw-2867	749	3	]	]	X
taxlaw-2867	749	4	(	(	PUNCT
taxlaw-2867	749	5	reporting	report	VERB
taxlaw-2867	749	6	in	in	ADP
taxlaw-2867	749	7	2015	2015	NUM
taxlaw-2867	749	8	the	the	DET
taxlaw-2867	749	9	corporate	corporate	ADJ
taxlaw-2867	749	10	income	income	NOUN
taxlaw-2867	749	11	tax	tax	NOUN
taxlaw-2867	749	12	similarly	similarly	ADV
taxlaw-2867	749	13	represented	represent	VERB
taxlaw-2867	749	14	21	21	NUM
taxlaw-2867	749	15	percent	percent	NOUN
taxlaw-2867	749	16	of	of	ADP
taxlaw-2867	749	17	total	total	ADJ
taxlaw-2867	749	18	tax	tax	NOUN
taxlaw-2867	749	19	revenues	revenue	NOUN
taxlaw-2867	749	20	)	)	PUNCT
taxlaw-2867	749	21	.	.	PUNCT
taxlaw-2867	750	1	272	272	NUM
taxlaw-2867	750	2	see	see	VERB
taxlaw-2867	750	3	jeffery	jeffery	PROPN
taxlaw-2867	750	4	owens	owens	PROPN
taxlaw-2867	751	1	[	[	X
taxlaw-2867	751	2	杰弗里·欧文斯	杰弗里·欧文斯	PROPN
taxlaw-2867	751	3	]	]	X
taxlaw-2867	751	4	,	,	PUNCT
taxlaw-2867	751	5	shuishou	shuishou	PROPN
taxlaw-2867	751	6	zai	zai	PROPN
taxlaw-2867	751	7	shixian	shixian	PROPN
taxlaw-2867	751	8	“	"	PUNCT
taxlaw-2867	751	9	zhongguo	zhongguo	PROPN
taxlaw-2867	751	10	meng	meng	PROPN
taxlaw-2867	751	11	”	"	PUNCT
taxlaw-2867	751	12	zhong	zhong	PROPN
taxlaw-2867	751	13	de	de	PROPN
taxlaw-2867	751	14	zuoyong	zuoyong	PROPN
taxlaw-2867	751	15	[	[	X
taxlaw-2867	751	16	税收在	税收在	VERB
taxlaw-2867	751	17	实现“中国梦”中的作用	实现“中国梦”中的作用	NOUN
taxlaw-2867	751	18	]	]	X
taxlaw-2867	751	19	(	(	PUNCT
taxlaw-2867	751	20	the	the	DET
taxlaw-2867	751	21	role	role	NOUN
taxlaw-2867	751	22	of	of	ADP
taxlaw-2867	751	23	taxation	taxation	NOUN
taxlaw-2867	751	24	in	in	ADP
taxlaw-2867	751	25	realizing	realize	VERB
taxlaw-2867	751	26	the	the	DET
taxlaw-2867	751	27	“	"	PUNCT
taxlaw-2867	751	28	chinese	chinese	ADJ
taxlaw-2867	751	29	dream	dream	NOUN
taxlaw-2867	751	30	”	"	PUNCT
taxlaw-2867	751	31	)	)	PUNCT
taxlaw-2867	751	32	,	,	PUNCT
taxlaw-2867	751	33	12	12	NUM
taxlaw-2867	751	34	int’l	int’l	PRON
taxlaw-2867	751	35	tax’n	tax’n	NOUN
taxlaw-2867	751	36	in	in	ADP
taxlaw-2867	751	37	china	china	PROPN
taxlaw-2867	751	38	34	34	NUM
taxlaw-2867	751	39	(	(	PUNCT
taxlaw-2867	751	40	2017	2017	NUM
taxlaw-2867	751	41	)	)	PUNCT
taxlaw-2867	752	1	[	[	X
taxlaw-2867	752	2	国际税收	国际税收	X
taxlaw-2867	752	3	]	]	X
taxlaw-2867	752	4	;	;	PUNCT
taxlaw-2867	752	5	see	see	AUX
taxlaw-2867	752	6	also	also	ADV
taxlaw-2867	752	7	mingxing	mingxe	VERB
taxlaw-2867	752	8	cao	cao	PROPN
taxlaw-2867	753	1	[	[	X
taxlaw-2867	753	2	曹明星	曹明星	X
taxlaw-2867	753	3	]	]	X
taxlaw-2867	753	4	,	,	PUNCT
taxlaw-2867	753	5	beps	bep	NOUN
taxlaw-2867	753	6	fanglue	fanglue	NOUN
taxlaw-2867	753	7	:	:	PUNCT
taxlaw-2867	753	8	xin	xin	PROPN
taxlaw-2867	753	9	weiquan	weiquan	PROPN
taxlaw-2867	753	10	zhuyi	zhuyi	PROPN
taxlaw-2867	753	11	chong	chong	PROPN
taxlaw-2867	753	12	gou	gou	PROPN
taxlaw-2867	753	13	guoji	guoji	PROPN
taxlaw-2867	753	14	shuishou	shuishou	PROPN
taxlaw-2867	753	15	zhixu	zhixu	PROPN
taxlaw-2867	753	16	de	de	PROPN
taxlaw-2867	753	17	jijie	jijie	PROPN
taxlaw-2867	753	18	hao	hao	PROPN
taxlaw-2867	753	19	?	?	PUNCT
taxlaw-2867	754	1	[	[	X
taxlaw-2867	754	2	beps方略	beps方略	NOUN
taxlaw-2867	754	3	:	:	PUNCT
taxlaw-2867	754	4	新威权主义重构国际税收秩序的集结号	新威权主义重构国际税收秩序的集结号	PROPN
taxlaw-2867	754	5	?	?	PUNCT
taxlaw-2867	754	6	]	]	PUNCT
taxlaw-2867	754	7	(	(	PUNCT
taxlaw-2867	754	8	beps	bep	NOUN
taxlaw-2867	754	9	strategy	strategy	NOUN
taxlaw-2867	754	10	:	:	PUNCT
taxlaw-2867	754	11	is	be	AUX
taxlaw-2867	754	12	it	it	PRON
taxlaw-2867	754	13	an	an	DET
taxlaw-2867	754	14	assembly	assembly	NOUN
taxlaw-2867	754	15	signal	signal	NOUN
taxlaw-2867	754	16	for	for	ADP
taxlaw-2867	754	17	new	new	ADJ
taxlaw-2867	754	18	authoritarianism	authoritarianism	NOUN
taxlaw-2867	754	19	to	to	PART
taxlaw-2867	754	20	reconstruct	reconstruct	VERB
taxlaw-2867	754	21	international	international	ADJ
taxlaw-2867	754	22	tax	tax	NOUN
taxlaw-2867	754	23	order	order	NOUN
taxlaw-2867	754	24	?	?	PUNCT
taxlaw-2867	754	25	)	)	PUNCT
taxlaw-2867	754	26	,	,	PUNCT
taxlaw-2867	754	27	7	7	NUM
taxlaw-2867	754	28	int’l	int’l	NUM
taxlaw-2867	754	29	tax’n	tax’n	NOUN
taxlaw-2867	754	30	in	in	ADP
taxlaw-2867	754	31	china	china	PROPN
taxlaw-2867	754	32	16	16	NUM
taxlaw-2867	754	33	,	,	PUNCT
taxlaw-2867	754	34	20	20	NUM
taxlaw-2867	754	35	(	(	PUNCT
taxlaw-2867	754	36	2014	2014	NUM
taxlaw-2867	754	37	)	)	PUNCT
taxlaw-2867	755	1	[	[	X
taxlaw-2867	755	2	国际税收	国际税收	X
taxlaw-2867	755	3	]	]	X
taxlaw-2867	755	4	(	(	PUNCT
taxlaw-2867	755	5	noting	note	VERB
taxlaw-2867	755	6	china	china	PROPN
taxlaw-2867	755	7	’s	’s	PART
taxlaw-2867	755	8	relatively	relatively	ADV
taxlaw-2867	755	9	low	low	ADJ
taxlaw-2867	755	10	tax	tax	NOUN
taxlaw-2867	755	11	revenue	revenue	NOUN
taxlaw-2867	755	12	and	and	CCONJ
taxlaw-2867	755	13	arguing	argue	VERB
taxlaw-2867	755	14	that	that	SCONJ
taxlaw-2867	755	15	as	as	SCONJ
taxlaw-2867	755	16	china	china	PROPN
taxlaw-2867	755	17	’s	’s	PART
taxlaw-2867	755	18	economy	economy	NOUN
taxlaw-2867	755	19	continues	continue	VERB
taxlaw-2867	755	20	to	to	PART
taxlaw-2867	755	21	grow	grow	VERB
taxlaw-2867	755	22	,	,	PUNCT
taxlaw-2867	755	23	both	both	CCONJ
taxlaw-2867	755	24	the	the	DET
taxlaw-2867	755	25	government	government	NOUN
taxlaw-2867	755	26	’s	’s	PART
taxlaw-2867	755	27	spending	spending	NOUN
taxlaw-2867	755	28	on	on	ADP
taxlaw-2867	755	29	the	the	DET
taxlaw-2867	755	30	social	social	ADJ
taxlaw-2867	755	31	security	security	NOUN
taxlaw-2867	755	32	and	and	CCONJ
taxlaw-2867	755	33	its	its	PRON
taxlaw-2867	755	34	tax	tax	NOUN
taxlaw-2867	755	35	revenues	revenue	NOUN
taxlaw-2867	755	36	will	will	AUX
taxlaw-2867	755	37	be	be	AUX
taxlaw-2867	755	38	required	require	VERB
taxlaw-2867	755	39	to	to	PART
taxlaw-2867	755	40	continue	continue	VERB
taxlaw-2867	755	41	to	to	PART
taxlaw-2867	755	42	grow	grow	VERB
taxlaw-2867	755	43	)	)	PUNCT
taxlaw-2867	755	44	;	;	PUNCT
taxlaw-2867	755	45	revenue	revenue	NOUN
taxlaw-2867	755	46	statistics	statistic	NOUN
taxlaw-2867	755	47	2017	2017	NUM
taxlaw-2867	755	48	,	,	PUNCT
taxlaw-2867	755	49	supra	supra	ADJ
taxlaw-2867	755	50	note	note	NOUN
taxlaw-2867	755	51	at	at	ADP
taxlaw-2867	755	52	269	269	NUM
taxlaw-2867	755	53	,	,	PUNCT
taxlaw-2867	755	54	at	at	ADP
taxlaw-2867	755	55	3	3	NUM
taxlaw-2867	755	56	(	(	PUNCT
taxlaw-2867	755	57	noting	note	VERB
taxlaw-2867	755	58	the	the	DET
taxlaw-2867	755	59	oecd	oecd	PROPN
taxlaw-2867	755	60	average	average	NOUN
taxlaw-2867	755	61	of	of	ADP
taxlaw-2867	755	62	tax	tax	NOUN
taxlaw-2867	755	63	revenue	revenue	NOUN
taxlaw-2867	755	64	as	as	ADP
taxlaw-2867	755	65	percentage	percentage	NOUN
taxlaw-2867	755	66	of	of	ADP
taxlaw-2867	755	67	gdp	gdp	NOUN
taxlaw-2867	755	68	was	be	AUX
taxlaw-2867	755	69	34.3	34.3	NUM
taxlaw-2867	755	70	percent	percent	NOUN
taxlaw-2867	755	71	.	.	PUNCT
taxlaw-2867	756	1	in	in	ADP
taxlaw-2867	756	2	china	china	PROPN
taxlaw-2867	756	3	it	it	PRON
taxlaw-2867	756	4	was	be	AUX
taxlaw-2867	756	5	21.6	21.6	NUM
taxlaw-2867	756	6	percent	percent	NOUN
taxlaw-2867	756	7	)	)	PUNCT
taxlaw-2867	756	8	.	.	PUNCT
taxlaw-2867	757	1	273	273	NUM
taxlaw-2867	757	2	see	see	VERB
taxlaw-2867	757	3	dou	dou	PROPN
taxlaw-2867	757	4	benbin	benbin	NOUN
taxlaw-2867	757	5	,	,	PUNCT
taxlaw-2867	757	6	how	how	SCONJ
taxlaw-2867	757	7	china	china	PROPN
taxlaw-2867	757	8	’s	’s	PART
taxlaw-2867	757	9	income	income	NOUN
taxlaw-2867	757	10	tax	tax	NOUN
taxlaw-2867	757	11	became	become	VERB
taxlaw-2867	757	12	a	a	DET
taxlaw-2867	757	13	levy	levy	NOUN
taxlaw-2867	757	14	on	on	ADP
taxlaw-2867	757	15	the	the	DET
taxlaw-2867	757	16	poor	poor	ADJ
taxlaw-2867	757	17	,	,	PUNCT
taxlaw-2867	757	18	sixth	sixth	ADJ
taxlaw-2867	757	19	tone	tone	NOUN
taxlaw-2867	757	20	(	(	PUNCT
taxlaw-2867	757	21	feb	feb	PROPN
taxlaw-2867	757	22	.	.	PROPN
taxlaw-2867	757	23	22	22	NUM
taxlaw-2867	757	24	,	,	PUNCT
taxlaw-2867	757	25	2017	2017	NUM
taxlaw-2867	757	26	)	)	PUNCT
taxlaw-2867	757	27	,	,	PUNCT
taxlaw-2867	758	1	http://www.sixthtone.com/news/1969/how-chinas-income-tax-became-a-levy-on-the-poor	http://www.sixthtone.com/news/1969/how-chinas-income-tax-became-a-levy-on-the-poor	PROPN
taxlaw-2867	758	2	[	[	X
taxlaw-2867	758	3	https://perma.cc/5wghj5y3	https://perma.cc/5wghj5y3	NOUN
taxlaw-2867	758	4	]	]	X
taxlaw-2867	758	5	;	;	PUNCT
taxlaw-2867	758	6	maggie	maggie	PROPN
taxlaw-2867	758	7	zhang	zhang	PROPN
taxlaw-2867	758	8	,	,	PUNCT
taxlaw-2867	758	9	china	china	PROPN
taxlaw-2867	758	10	‘	'	PUNCT
taxlaw-2867	758	11	not	not	PART
taxlaw-2867	758	12	ready	ready	ADJ
taxlaw-2867	758	13	’	'	PUNCT
taxlaw-2867	758	14	for	for	ADP
taxlaw-2867	758	15	us	us	PROPN
taxlaw-2867	758	16	-	-	PUNCT
taxlaw-2867	758	17	style	style	NOUN
taxlaw-2867	758	18	whole	whole	ADJ
taxlaw-2867	758	19	family	family	NOUN
taxlaw-2867	758	20	income	income	NOUN
taxlaw-2867	758	21	tax	tax	NOUN
taxlaw-2867	758	22	,	,	PUNCT
taxlaw-2867	758	23	although	although	SCONJ
taxlaw-2867	758	24	progressive	progressive	ADJ
taxlaw-2867	758	25	changes	change	NOUN
taxlaw-2867	758	26	are	be	AUX
taxlaw-2867	758	27	underway	underway	ADJ
taxlaw-2867	758	28	,	,	PUNCT
taxlaw-2867	758	29	s.	s.	PROPN
taxlaw-2867	758	30	china	china	PROPN
taxlaw-2867	758	31	morning	morning	PROPN
taxlaw-2867	758	32	post	post	PROPN
taxlaw-2867	758	33	,	,	PUNCT
taxlaw-2867	758	34	march	march	PROPN
taxlaw-2867	758	35	20	20	NUM
taxlaw-2867	758	36	,	,	PUNCT
taxlaw-2867	758	37	2018	2018	NUM
taxlaw-2867	758	38	,	,	PUNCT
taxlaw-2867	758	39	http://www.scmp.com/business/globaleconomy/article/2137876/china-not-ready-us-style-whole-family-income-tax-although	http://www.scmp.com/business/globaleconomy/article/2137876/china-not-ready-us-style-whole-family-income-tax-although	NOUN
taxlaw-2867	759	1	[	[	X
taxlaw-2867	759	2	https://perma.cc/krx6gefg	https://perma.cc/krx6gefg	X
taxlaw-2867	759	3	]	]	PUNCT
taxlaw-2867	759	4	.	.	PUNCT
taxlaw-2867	760	1	274	274	NUM
taxlaw-2867	760	2	see	see	VERB
taxlaw-2867	760	3	wang	wang	PROPN
taxlaw-2867	760	4	,	,	PUNCT
taxlaw-2867	760	5	supra	supra	PROPN
taxlaw-2867	760	6	note	note	PROPN
taxlaw-2867	760	7	84	84	NUM
taxlaw-2867	760	8	,	,	PUNCT
taxlaw-2867	760	9	at	at	ADP
taxlaw-2867	760	10	647	647	NUM
taxlaw-2867	760	11	;	;	PUNCT
taxlaw-2867	760	12	tsai	tsai	PROPN
taxlaw-2867	760	13	&	&	CCONJ
taxlaw-2867	760	14	naughton	naughton	PROPN
taxlaw-2867	760	15	,	,	PUNCT
taxlaw-2867	760	16	supra	supra	PROPN
taxlaw-2867	760	17	note	note	NOUN
taxlaw-2867	760	18	20	20	NUM
taxlaw-2867	760	19	,	,	PUNCT
taxlaw-2867	760	20	at	at	ADP
taxlaw-2867	760	21	2	2	NUM
taxlaw-2867	760	22	.	.	PUNCT
taxlaw-2867	761	1	http://www.sixthtone.com/news/1969/how-chinas-income-tax-became-a-levy-on-the-poor	http://www.sixthtone.com/news/1969/how-chinas-income-tax-became-a-levy-on-the-poor	ADJ
taxlaw-2867	761	2	http://www.scmp.com/business/global-economy/article/2137876/china-not-ready-us-style-whole-family-income-tax-although	http://www.scmp.com/business/global-economy/article/2137876/china-not-ready-us-style-whole-family-income-tax-although	NOUN
taxlaw-2867	761	3	http://www.scmp.com/business/global-economy/article/2137876/china-not-ready-us-style-whole-family-income-tax-although	http://www.scmp.com/business/global-economy/article/2137876/china-not-ready-us-style-whole-family-income-tax-although	ADP
taxlaw-2867	761	4	2018	2018	NUM
taxlaw-2867	761	5	]	]	SYM
taxlaw-2867	761	6	113	113	NUM
taxlaw-2867	761	7	chinese	chinese	ADJ
taxlaw-2867	761	8	state	state	NOUN
taxlaw-2867	761	9	capitalism	capitalism	NOUN
taxlaw-2867	761	10	and	and	CCONJ
taxlaw-2867	761	11	the	the	DET
taxlaw-2867	761	12	international	international	ADJ
taxlaw-2867	761	13	tax	tax	NOUN
taxlaw-2867	761	14	regime	regime	NOUN
taxlaw-2867	761	15	from	from	ADP
taxlaw-2867	761	16	approximately	approximately	ADV
taxlaw-2867	761	17	2	2	NUM
taxlaw-2867	761	18	percent	percent	NOUN
taxlaw-2867	761	19	of	of	ADP
taxlaw-2867	761	20	gdp	gdp	NOUN
taxlaw-2867	761	21	to	to	ADP
taxlaw-2867	761	22	3.8	3.8	NUM
taxlaw-2867	761	23	percent	percent	NOUN
taxlaw-2867	761	24	of	of	ADP
taxlaw-2867	761	25	gdp.275	gdp.275	PROPN
taxlaw-2867	761	26	more	more	ADV
taxlaw-2867	761	27	generally	generally	ADV
taxlaw-2867	761	28	,	,	PUNCT
taxlaw-2867	761	29	profits	profit	NOUN
taxlaw-2867	761	30	of	of	ADP
taxlaw-2867	761	31	all	all	DET
taxlaw-2867	761	32	soes	soe	NOUN
taxlaw-2867	761	33	(	(	PUNCT
taxlaw-2867	761	34	including	include	VERB
taxlaw-2867	761	35	state	state	NOUN
taxlaw-2867	761	36	financial	financial	ADJ
taxlaw-2867	761	37	firms	firm	NOUN
taxlaw-2867	761	38	and	and	CCONJ
taxlaw-2867	761	39	local	local	ADJ
taxlaw-2867	761	40	soes	soe	NOUN
taxlaw-2867	761	41	)	)	PUNCT
taxlaw-2867	761	42	,	,	PUNCT
taxlaw-2867	761	43	increased	increase	VERB
taxlaw-2867	761	44	from	from	ADP
taxlaw-2867	761	45	approximately	approximately	ADV
taxlaw-2867	761	46	263	263	NUM
taxlaw-2867	761	47	billion	billion	NUM
taxlaw-2867	761	48	yuan	yuan	NOUN
taxlaw-2867	761	49	(	(	PUNCT
taxlaw-2867	761	50	us	us	PROPN
taxlaw-2867	761	51	$	$	SYM
taxlaw-2867	761	52	41.6	41.6	NUM
taxlaw-2867	761	53	billion	billion	NUM
taxlaw-2867	761	54	)	)	PUNCT
taxlaw-2867	761	55	in	in	ADP
taxlaw-2867	761	56	2002	2002	NUM
taxlaw-2867	761	57	to	to	ADP
taxlaw-2867	761	58	1.089	1.089	NUM
taxlaw-2867	761	59	trillion	trillion	NUM
taxlaw-2867	761	60	yuan	yuan	NOUN
taxlaw-2867	761	61	(	(	PUNCT
taxlaw-2867	761	62	us	we	PRON
taxlaw-2867	761	63	$	$	SYM
taxlaw-2867	761	64	170.9	170.9	NUM
taxlaw-2867	761	65	billion	billion	NUM
taxlaw-2867	761	66	)	)	PUNCT
taxlaw-2867	761	67	in	in	ADP
taxlaw-2867	761	68	2007	2007	NUM
taxlaw-2867	761	69	,	,	PUNCT
taxlaw-2867	761	70	an	an	DET
taxlaw-2867	761	71	annual	annual	ADJ
taxlaw-2867	761	72	increase	increase	NOUN
taxlaw-2867	761	73	of	of	ADP
taxlaw-2867	761	74	32.6	32.6	NUM
taxlaw-2867	761	75	percent.276	percent.276	NOUN
taxlaw-2867	761	76	in	in	ADP
taxlaw-2867	761	77	2017	2017	NUM
taxlaw-2867	761	78	total	total	ADJ
taxlaw-2867	761	79	soe	soe	PROPN
taxlaw-2867	761	80	profits	profit	NOUN
taxlaw-2867	761	81	stood	stand	VERB
taxlaw-2867	761	82	at	at	ADP
taxlaw-2867	761	83	2.9	2.9	NUM
taxlaw-2867	761	84	trillion	trillion	NUM
taxlaw-2867	761	85	yuan	yuan	NOUN
taxlaw-2867	761	86	(	(	PUNCT
taxlaw-2867	761	87	us	we	PRON
taxlaw-2867	761	88	$	$	SYM
taxlaw-2867	761	89	453.2	453.2	NUM
taxlaw-2867	761	90	billion	billion	NUM
taxlaw-2867	761	91	)	)	PUNCT
taxlaw-2867	761	92	,	,	PUNCT
taxlaw-2867	761	93	with	with	ADP
taxlaw-2867	761	94	central	central	ADJ
taxlaw-2867	761	95	soe	soe	ADJ
taxlaw-2867	761	96	profits	profit	NOUN
taxlaw-2867	761	97	reaching	reach	VERB
taxlaw-2867	761	98	records	record	NOUN
taxlaw-2867	761	99	levels	level	NOUN
taxlaw-2867	761	100	of	of	ADP
taxlaw-2867	761	101	1.4	1.4	NUM
taxlaw-2867	761	102	trillion	trillion	NUM
taxlaw-2867	761	103	yuan	yuan	NOUN
taxlaw-2867	761	104	(	(	PUNCT
taxlaw-2867	761	105	us	us	PROPN
taxlaw-2867	761	106	$	$	SYM
taxlaw-2867	761	107	217.5	217.5	NUM
taxlaw-2867	761	108	billion).277	billion).277	NOUN
taxlaw-2867	761	109	along	along	ADP
taxlaw-2867	761	110	with	with	ADP
taxlaw-2867	761	111	this	this	DET
taxlaw-2867	761	112	increase	increase	NOUN
taxlaw-2867	761	113	in	in	ADP
taxlaw-2867	761	114	profitability	profitability	NOUN
taxlaw-2867	761	115	,	,	PUNCT
taxlaw-2867	761	116	taxes	taxis	NOUN
taxlaw-2867	761	117	on	on	ADP
taxlaw-2867	761	118	soes	soe	NOUN
taxlaw-2867	761	119	have	have	AUX
taxlaw-2867	761	120	become	become	VERB
taxlaw-2867	761	121	a	a	DET
taxlaw-2867	761	122	significant	significant	ADJ
taxlaw-2867	761	123	source	source	NOUN
taxlaw-2867	761	124	of	of	ADP
taxlaw-2867	761	125	government	government	NOUN
taxlaw-2867	761	126	revenue	revenue	NOUN
taxlaw-2867	761	127	.	.	PUNCT
taxlaw-2867	762	1	soes	soe	NOUN
taxlaw-2867	762	2	now	now	ADV
taxlaw-2867	762	3	contribute	contribute	VERB
taxlaw-2867	762	4	more	more	ADJ
taxlaw-2867	762	5	than	than	ADP
taxlaw-2867	762	6	10	10	NUM
taxlaw-2867	762	7	percent	percent	NOUN
taxlaw-2867	762	8	of	of	ADP
taxlaw-2867	762	9	total	total	ADJ
taxlaw-2867	762	10	enterprise	enterprise	NOUN
taxlaw-2867	762	11	income	income	NOUN
taxlaw-2867	762	12	tax	tax	NOUN
taxlaw-2867	762	13	revenue	revenue	NOUN
taxlaw-2867	762	14	and	and	CCONJ
taxlaw-2867	762	15	central	central	ADJ
taxlaw-2867	762	16	soes	soe	NOUN
taxlaw-2867	762	17	are	be	AUX
taxlaw-2867	762	18	routinely	routinely	ADV
taxlaw-2867	762	19	listed	list	VERB
taxlaw-2867	762	20	as	as	ADP
taxlaw-2867	762	21	china	china	PROPN
taxlaw-2867	762	22	’s	’s	PART
taxlaw-2867	762	23	largest	large	ADJ
taxlaw-2867	762	24	taxpayers	taxpayer	NOUN
taxlaw-2867	762	25	.	.	PUNCT
taxlaw-2867	763	1	278	278	NUM
taxlaw-2867	764	1	moreover	moreover	ADV
taxlaw-2867	764	2	,	,	PUNCT
taxlaw-2867	764	3	income	income	NOUN
taxlaw-2867	764	4	taxation	taxation	NOUN
taxlaw-2867	764	5	is	be	AUX
taxlaw-2867	764	6	likely	likely	ADJ
taxlaw-2867	764	7	to	to	PART
taxlaw-2867	764	8	remain	remain	VERB
taxlaw-2867	764	9	the	the	DET
taxlaw-2867	764	10	primary	primary	ADJ
taxlaw-2867	764	11	mechanism	mechanism	NOUN
taxlaw-2867	764	12	for	for	ADP
taxlaw-2867	764	13	transferring	transfer	VERB
taxlaw-2867	764	14	earnings	earning	NOUN
taxlaw-2867	764	15	from	from	ADP
taxlaw-2867	764	16	soes	soe	NOUN
taxlaw-2867	764	17	to	to	ADP
taxlaw-2867	764	18	the	the	DET
taxlaw-2867	764	19	central	central	ADJ
taxlaw-2867	764	20	government	government	NOUN
taxlaw-2867	764	21	.	.	PUNCT
taxlaw-2867	765	1	as	as	SCONJ
taxlaw-2867	765	2	noted	note	VERB
taxlaw-2867	765	3	by	by	ADP
taxlaw-2867	765	4	wei	wei	PROPN
taxlaw-2867	765	5	cui	cui	PROPN
taxlaw-2867	765	6	,	,	PUNCT
taxlaw-2867	765	7	taxation	taxation	NOUN
taxlaw-2867	765	8	of	of	ADP
taxlaw-2867	765	9	soes	soe	NOUN
taxlaw-2867	765	10	is	be	AUX
taxlaw-2867	765	11	a	a	DET
taxlaw-2867	765	12	widespread	widespread	ADJ
taxlaw-2867	765	13	but	but	CCONJ
taxlaw-2867	765	14	severely	severely	ADV
taxlaw-2867	765	15	undertheorized	undertheorized	ADJ
taxlaw-2867	765	16	and	and	CCONJ
taxlaw-2867	765	17	studied	study	VERB
taxlaw-2867	765	18	phenomena.279	phenomena.279	NOUN
taxlaw-2867	765	19	even	even	ADV
taxlaw-2867	765	20	fundamental	fundamental	ADJ
taxlaw-2867	765	21	conceptual	conceptual	ADJ
taxlaw-2867	765	22	questions	question	NOUN
taxlaw-2867	765	23	—	—	PUNCT
taxlaw-2867	765	24	why	why	SCONJ
taxlaw-2867	765	25	do	do	AUX
taxlaw-2867	765	26	countries	country	NOUN
taxlaw-2867	765	27	tax	tax	VERB
taxlaw-2867	765	28	the	the	DET
taxlaw-2867	765	29	income	income	NOUN
taxlaw-2867	765	30	of	of	ADP
taxlaw-2867	765	31	their	their	PRON
taxlaw-2867	765	32	soes	soe	NOUN
taxlaw-2867	765	33	and	and	CCONJ
taxlaw-2867	765	34	are	be	AUX
taxlaw-2867	765	35	such	such	ADJ
taxlaw-2867	765	36	taxes	taxis	NOUN
taxlaw-2867	765	37	rational	rational	ADJ
taxlaw-2867	765	38	—	—	PUNCT
taxlaw-2867	765	39	remain	remain	VERB
taxlaw-2867	765	40	unsettled.280	unsettled.280	ADJ
taxlaw-2867	765	41	scholars	scholar	NOUN
taxlaw-2867	765	42	have	have	AUX
taxlaw-2867	765	43	recognized	recognize	VERB
taxlaw-2867	765	44	that	that	SCONJ
taxlaw-2867	765	45	for	for	ADP
taxlaw-2867	765	46	wholly	wholly	ADV
taxlaw-2867	765	47	government	government	NOUN
taxlaw-2867	765	48	-	-	PUNCT
taxlaw-2867	765	49	owned	own	VERB
taxlaw-2867	765	50	soes	soe	NOUN
taxlaw-2867	765	51	(	(	PUNCT
taxlaw-2867	765	52	where	where	SCONJ
taxlaw-2867	765	53	all	all	DET
taxlaw-2867	765	54	profit	profit	NOUN
taxlaw-2867	765	55	nominally	nominally	ADV
taxlaw-2867	765	56	belongs	belong	VERB
taxlaw-2867	765	57	to	to	ADP
taxlaw-2867	765	58	the	the	DET
taxlaw-2867	765	59	state	state	NOUN
taxlaw-2867	765	60	)	)	PUNCT
taxlaw-2867	765	61	,	,	PUNCT
taxlaw-2867	765	62	the	the	DET
taxlaw-2867	765	63	government	government	NOUN
taxlaw-2867	765	64	could	could	AUX
taxlaw-2867	765	65	access	access	VERB
taxlaw-2867	765	66	soe	soe	ADJ
taxlaw-2867	765	67	profits	profit	NOUN
taxlaw-2867	765	68	by	by	ADP
taxlaw-2867	765	69	means	mean	NOUN
taxlaw-2867	765	70	of	of	ADP
taxlaw-2867	765	71	either	either	CCONJ
taxlaw-2867	765	72	a	a	DET
taxlaw-2867	765	73	profits	profit	NOUN
taxlaw-2867	765	74	tax	tax	NOUN
taxlaw-2867	765	75	or	or	CCONJ
taxlaw-2867	765	76	a	a	DET
taxlaw-2867	765	77	dividend	dividend	NOUN
taxlaw-2867	765	78	distribution	distribution	NOUN
taxlaw-2867	765	79	.	.	PUNCT
taxlaw-2867	766	1	281	281	NUM
taxlaw-2867	767	1	yet	yet	ADV
taxlaw-2867	767	2	,	,	PUNCT
taxlaw-2867	767	3	like	like	ADP
taxlaw-2867	767	4	china	china	PROPN
taxlaw-2867	767	5	today	today	NOUN
taxlaw-2867	767	6	,	,	PUNCT
taxlaw-2867	767	7	most	most	ADJ
taxlaw-2867	767	8	advanced	advanced	ADJ
taxlaw-2867	767	9	economies	economy	NOUN
taxlaw-2867	767	10	prior	prior	ADV
taxlaw-2867	767	11	to	to	ADP
taxlaw-2867	767	12	the	the	DET
taxlaw-2867	767	13	wave	wave	NOUN
taxlaw-2867	767	14	of	of	ADP
taxlaw-2867	767	15	soe	soe	ADJ
taxlaw-2867	767	16	privatizations	privatization	NOUN
taxlaw-2867	767	17	in	in	ADP
taxlaw-2867	767	18	the	the	DET
taxlaw-2867	767	19	1980s	1980	NOUN
taxlaw-2867	767	20	maintained	maintain	VERB
taxlaw-2867	767	21	an	an	DET
taxlaw-2867	767	22	income	income	NOUN
taxlaw-2867	767	23	tax	tax	NOUN
taxlaw-2867	767	24	on	on	ADP
taxlaw-2867	767	25	soes.282	soes.282	PROPN
taxlaw-2867	767	26	the	the	DET
taxlaw-2867	767	27	soviet	soviet	PROPN
taxlaw-2867	767	28	union	union	PROPN
taxlaw-2867	767	29	,	,	PUNCT
taxlaw-2867	767	30	which	which	PRON
taxlaw-2867	767	31	is	be	AUX
taxlaw-2867	767	32	perhaps	perhaps	ADV
taxlaw-2867	767	33	the	the	DET
taxlaw-2867	767	34	closest	close	ADJ
taxlaw-2867	767	35	,	,	PUNCT
taxlaw-2867	767	36	but	but	CCONJ
taxlaw-2867	767	37	still	still	ADV
taxlaw-2867	767	38	inexact	inexact	ADJ
taxlaw-2867	767	39	,	,	PUNCT
taxlaw-2867	767	40	analogue	analogue	NOUN
taxlaw-2867	767	41	to	to	ADP
taxlaw-2867	767	42	chinese	chinese	ADJ
taxlaw-2867	767	43	state	state	NOUN
taxlaw-2867	767	44	capitalism	capitalism	NOUN
taxlaw-2867	767	45	,	,	PUNCT
taxlaw-2867	767	46	also	also	ADV
taxlaw-2867	767	47	imposed	impose	VERB
taxlaw-2867	767	48	an	an	DET
taxlaw-2867	767	49	income	income	NOUN
taxlaw-2867	767	50	tax	tax	NOUN
taxlaw-2867	767	51	on	on	ADP
taxlaw-2867	767	52	state	state	NOUN
taxlaw-2867	767	53	-	-	PUNCT
taxlaw-2867	767	54	owned	own	VERB
taxlaw-2867	767	55	corporations	corporation	NOUN
taxlaw-2867	767	56	which	which	PRON
taxlaw-2867	767	57	provided	provide	VERB
taxlaw-2867	767	58	the	the	DET
taxlaw-2867	767	59	bulk	bulk	NOUN
taxlaw-2867	767	60	of	of	ADP
taxlaw-2867	767	61	central	central	ADJ
taxlaw-2867	767	62	government	government	NOUN
taxlaw-2867	767	63	tax	tax	NOUN
taxlaw-2867	767	64	revenue.283	revenue.283	NOUN
taxlaw-2867	767	65	in	in	ADP
taxlaw-2867	767	66	his	his	PRON
taxlaw-2867	767	67	early	early	ADJ
taxlaw-2867	767	68	seminal	seminal	ADJ
taxlaw-2867	767	69	article	article	NOUN
taxlaw-2867	767	70	on	on	ADP
taxlaw-2867	767	71	soe	soe	PROPN
taxlaw-2867	767	72	taxation	taxation	NOUN
taxlaw-2867	767	73	,	,	PUNCT
taxlaw-2867	767	74	robert	robert	PROPN
taxlaw-2867	767	75	floyd	floyd	PROPN
taxlaw-2867	767	76	argued	argue	VERB
taxlaw-2867	767	77	that	that	SCONJ
taxlaw-2867	767	78	imposing	impose	VERB
taxlaw-2867	767	79	the	the	DET
taxlaw-2867	767	80	same	same	ADJ
taxlaw-2867	767	81	income	income	NOUN
taxlaw-2867	767	82	tax	tax	NOUN
taxlaw-2867	767	83	on	on	ADP
taxlaw-2867	767	84	soes	soe	NOUN
taxlaw-2867	767	85	as	as	SCONJ
taxlaw-2867	767	86	private	private	ADJ
taxlaw-2867	767	87	enterprises	enterprise	NOUN
taxlaw-2867	767	88	can	can	AUX
taxlaw-2867	767	89	be	be	AUX
taxlaw-2867	767	90	justified	justify	VERB
taxlaw-2867	767	91	in	in	ADP
taxlaw-2867	767	92	mixed	mixed	ADJ
taxlaw-2867	767	93	-	-	PUNCT
taxlaw-2867	767	94	economies	economy	NOUN
taxlaw-2867	767	95	275	275	NUM
taxlaw-2867	767	96	naughton	naughton	PROPN
taxlaw-2867	767	97	notes	note	NOUN
taxlaw-2867	767	98	that	that	SCONJ
taxlaw-2867	767	99	“	"	PUNCT
taxlaw-2867	767	100	for	for	ADP
taxlaw-2867	767	101	comparison	comparison	NOUN
taxlaw-2867	767	102	,	,	PUNCT
taxlaw-2867	767	103	exxonmobil	exxonmobil	PROPN
taxlaw-2867	767	104	’s	’s	PART
taxlaw-2867	767	105	record	record	NOUN
taxlaw-2867	767	106	profit	profit	NOUN
taxlaw-2867	767	107	in	in	ADP
taxlaw-2867	767	108	2007	2007	NUM
taxlaw-2867	767	109	was	be	AUX
taxlaw-2867	767	110	equal	equal	ADJ
taxlaw-2867	767	111	to	to	ADP
taxlaw-2867	767	112	0.2	0.2	NUM
taxlaw-2867	767	113	%	%	NOUN
taxlaw-2867	767	114	of	of	ADP
taxlaw-2867	767	115	u.s	u.s	PROPN
taxlaw-2867	767	116	.	.	PROPN
taxlaw-2867	767	117	gdp	gdp	PROPN
taxlaw-2867	767	118	.	.	PUNCT
taxlaw-2867	767	119	”	"	PUNCT
taxlaw-2867	768	1	naughton	naughton	PROPN
taxlaw-2867	768	2	,	,	PUNCT
taxlaw-2867	768	3	supra	supra	PROPN
taxlaw-2867	768	4	note	note	NOUN
taxlaw-2867	768	5	144	144	NUM
taxlaw-2867	768	6	,	,	PUNCT
taxlaw-2867	768	7	at	at	ADP
taxlaw-2867	768	8	51	51	NUM
taxlaw-2867	768	9	.	.	PUNCT
taxlaw-2867	768	10	276	276	NUM
taxlaw-2867	768	11	see	see	VERB
taxlaw-2867	768	12	jia	jia	PROPN
taxlaw-2867	768	13	kang	kang	PROPN
taxlaw-2867	768	14	&	&	CCONJ
taxlaw-2867	768	15	liu	liu	PROPN
taxlaw-2867	768	16	wei	wei	PROPN
taxlaw-2867	768	17	(	(	PUNCT
taxlaw-2867	768	18	贾康	贾康	PROPN
taxlaw-2867	768	19	&	&	CCONJ
taxlaw-2867	768	20	刘微	刘微	NOUN
taxlaw-2867	768	21	)	)	PUNCT
taxlaw-2867	768	22	,	,	PUNCT
taxlaw-2867	768	23	tigao	tigao	PROPN
taxlaw-2867	768	24	guomin	guomin	PROPN
taxlaw-2867	768	25	shouru	shouru	PROPN
taxlaw-2867	768	26	fenpei	fenpei	PROPN
taxlaw-2867	768	27	“	"	PUNCT
taxlaw-2867	768	28	liang	liang	PROPN
taxlaw-2867	768	29	ge	ge	PROPN
taxlaw-2867	768	30	bizhong	bizhong	PROPN
taxlaw-2867	768	31	”	"	PUNCT
taxlaw-2867	768	32	ezhi	ezhi	PROPN
taxlaw-2867	768	33	shouru	shouru	PROPN
taxlaw-2867	768	34	chaju	chaju	PROPN
taxlaw-2867	768	35	kuoda	kuoda	PROPN
taxlaw-2867	768	36	de	de	PROPN
taxlaw-2867	768	37	caishui	caishui	PROPN
taxlaw-2867	768	38	sikao	sikao	PROPN
taxlaw-2867	768	39	yu	yu	PROPN
taxlaw-2867	768	40	jianyi	jianyi	PROPN
taxlaw-2867	768	41	(	(	PUNCT
taxlaw-2867	768	42	提高国民收入分配	提高国民收入分配	NOUN
taxlaw-2867	768	43	“	"	PUNCT
taxlaw-2867	768	44	两个比重	两个比重	NOUN
taxlaw-2867	768	45	”	"	PUNCT
taxlaw-2867	768	46	遏制收入差距扩大的财税思考与建议	遏制收入差距扩大的财税思考与建议	NOUN
taxlaw-2867	768	47	)	)	PUNCT
taxlaw-2867	769	1	[	[	X
taxlaw-2867	769	2	thoughts	thought	NOUN
taxlaw-2867	769	3	and	and	CCONJ
taxlaw-2867	769	4	suggestions	suggestion	NOUN
taxlaw-2867	769	5	to	to	PART
taxlaw-2867	769	6	improve	improve	VERB
taxlaw-2867	769	7	the	the	DET
taxlaw-2867	769	8	national	national	ADJ
taxlaw-2867	769	9	income	income	NOUN
taxlaw-2867	769	10	distribution	distribution	NOUN
taxlaw-2867	769	11	’s	’s	PART
taxlaw-2867	769	12	“	"	PUNCT
taxlaw-2867	769	13	two	two	NUM
taxlaw-2867	769	14	weights	weight	NOUN
taxlaw-2867	769	15	”	"	PUNCT
taxlaw-2867	769	16	and	and	CCONJ
taxlaw-2867	769	17	contain	contain	VERB
taxlaw-2867	769	18	the	the	DET
taxlaw-2867	769	19	expanding	expand	VERB
taxlaw-2867	769	20	income	income	NOUN
taxlaw-2867	769	21	gap	gap	NOUN
taxlaw-2867	769	22	]	]	PUNCT
taxlaw-2867	769	23	,	,	PUNCT
taxlaw-2867	769	24	12	12	NUM
taxlaw-2867	769	25	fiscal	fiscal	ADJ
taxlaw-2867	769	26	res	re	NOUN
taxlaw-2867	769	27	.	.	PUNCT
taxlaw-2867	769	28	2	2	NUM
taxlaw-2867	769	29	,	,	PUNCT
taxlaw-2867	769	30	12	12	NUM
taxlaw-2867	769	31	(	(	PUNCT
taxlaw-2867	769	32	2010	2010	NUM
taxlaw-2867	769	33	)	)	PUNCT
taxlaw-2867	770	1	[	[	X
taxlaw-2867	770	2	财政研究	财政研究	ADJ
taxlaw-2867	770	3	]	]	PUNCT
taxlaw-2867	770	4	.	.	PUNCT
taxlaw-2867	771	1	277	277	NUM
taxlaw-2867	771	2	chinese	chinese	ADJ
taxlaw-2867	771	3	soes	soe	NOUN
taxlaw-2867	771	4	see	see	VERB
taxlaw-2867	771	5	solid	solid	ADJ
taxlaw-2867	771	6	profit	profit	NOUN
taxlaw-2867	771	7	growth	growth	NOUN
taxlaw-2867	771	8	in	in	ADP
taxlaw-2867	771	9	2017	2017	NUM
taxlaw-2867	771	10	,	,	PUNCT
taxlaw-2867	771	11	xinhua	xinhua	PROPN
taxlaw-2867	771	12	(	(	PUNCT
taxlaw-2867	771	13	jan	jan	PROPN
taxlaw-2867	771	14	.	.	PROPN
taxlaw-2867	771	15	23	23	NUM
taxlaw-2867	771	16	,	,	PUNCT
taxlaw-2867	771	17	2018	2018	NUM
taxlaw-2867	771	18	)	)	PUNCT
taxlaw-2867	771	19	,	,	PUNCT
taxlaw-2867	771	20	http://www.xinhuanet.com/english/2018-01/23/c_136918113.htm	http://www.xinhuanet.com/english/2018-01/23/c_136918113.htm	PROPN
taxlaw-2867	772	1	[	[	X
taxlaw-2867	772	2	https://perma.cc/gg5b-rrv8	https://perma.cc/gg5b-rrv8	X
taxlaw-2867	772	3	]	]	X
taxlaw-2867	772	4	;	;	PUNCT
taxlaw-2867	772	5	chinese	chinese	ADJ
taxlaw-2867	772	6	state	state	NOUN
taxlaw-2867	772	7	enterprises	enterprise	NOUN
taxlaw-2867	772	8	post	post	VERB
taxlaw-2867	772	9	record	record	NOUN
taxlaw-2867	772	10	level	level	NOUN
taxlaw-2867	772	11	of	of	ADP
taxlaw-2867	772	12	profits	profit	NOUN
taxlaw-2867	772	13	in	in	ADP
taxlaw-2867	772	14	2017	2017	NUM
taxlaw-2867	772	15	,	,	PUNCT
taxlaw-2867	772	16	s.	s.	PROPN
taxlaw-2867	772	17	china	china	PROPN
taxlaw-2867	772	18	morning	morning	PROPN
taxlaw-2867	772	19	post	post	PROPN
taxlaw-2867	772	20	,	,	PUNCT
taxlaw-2867	772	21	jan	jan	PROPN
taxlaw-2867	772	22	.	.	PROPN
taxlaw-2867	772	23	16	16	NUM
taxlaw-2867	772	24	,	,	PUNCT
taxlaw-2867	772	25	2018	2018	NUM
taxlaw-2867	772	26	)	)	PUNCT
taxlaw-2867	772	27	,	,	PUNCT
taxlaw-2867	772	28	http://www.scmp.com/news/china/economy/article/2128446/chinese-state-enterprises-post-record-level-profits-2017	http://www.scmp.com/news/china/economy/article/2128446/chinese-state-enterprises-post-record-level-profits-2017	X
taxlaw-2867	773	1	[	[	X
taxlaw-2867	773	2	https://perma.cc/vx8m-5gr4	https://perma.cc/vx8m-5gr4	X
taxlaw-2867	773	3	]	]	X
taxlaw-2867	773	4	.	.	PUNCT
taxlaw-2867	774	1	278	278	NUM
taxlaw-2867	774	2	see	see	NOUN
taxlaw-2867	774	3	cui	cui	NOUN
taxlaw-2867	774	4	,	,	PUNCT
taxlaw-2867	774	5	taxation	taxation	NOUN
taxlaw-2867	774	6	of	of	ADP
taxlaw-2867	774	7	state	state	NOUN
taxlaw-2867	774	8	-	-	PUNCT
taxlaw-2867	774	9	owned	own	VERB
taxlaw-2867	774	10	enterprises	enterprise	NOUN
taxlaw-2867	774	11	:	:	PUNCT
taxlaw-2867	774	12	a	a	DET
taxlaw-2867	774	13	review	review	NOUN
taxlaw-2867	774	14	of	of	ADP
taxlaw-2867	774	15	empirical	empirical	ADJ
taxlaw-2867	774	16	evidence	evidence	NOUN
taxlaw-2867	774	17	from	from	ADP
taxlaw-2867	774	18	china	china	PROPN
taxlaw-2867	774	19	,	,	PUNCT
taxlaw-2867	774	20	in	in	ADP
taxlaw-2867	774	21	regulating	regulate	VERB
taxlaw-2867	774	22	the	the	DET
taxlaw-2867	774	23	visible	visible	ADJ
taxlaw-2867	774	24	hand	hand	NOUN
taxlaw-2867	774	25	?	?	PUNCT
taxlaw-2867	774	26	,	,	PUNCT
taxlaw-2867	774	27	supra	supra	PROPN
taxlaw-2867	774	28	note	note	VERB
taxlaw-2867	774	29	142	142	NUM
taxlaw-2867	774	30	,	,	PUNCT
taxlaw-2867	774	31	at	at	ADP
taxlaw-2867	774	32	109	109	NUM
taxlaw-2867	774	33	,	,	PUNCT
taxlaw-2867	774	34	118	118	NUM
taxlaw-2867	774	35	;	;	PUNCT
taxlaw-2867	774	36	wang	wang	PROPN
taxlaw-2867	774	37	,	,	PUNCT
taxlaw-2867	774	38	supra	supra	PROPN
taxlaw-2867	774	39	note	note	PROPN
taxlaw-2867	774	40	84	84	NUM
taxlaw-2867	774	41	,	,	PUNCT
taxlaw-2867	774	42	at	at	ADP
taxlaw-2867	774	43	647	647	NUM
taxlaw-2867	774	44	,	,	PUNCT
taxlaw-2867	774	45	666	666	NUM
taxlaw-2867	774	46	.	.	NOUN
taxlaw-2867	774	47	279	279	NUM
taxlaw-2867	774	48	cui	cui	NOUN
taxlaw-2867	774	49	,	,	PUNCT
taxlaw-2867	774	50	supra	supra	PROPN
taxlaw-2867	774	51	note	note	NOUN
taxlaw-2867	774	52	278	278	NUM
taxlaw-2867	774	53	,	,	PUNCT
taxlaw-2867	774	54	at	at	ADP
taxlaw-2867	774	55	110	110	NUM
taxlaw-2867	774	56	.	.	PUNCT
taxlaw-2867	775	1	280	280	NUM
taxlaw-2867	775	2	see	see	VERB
taxlaw-2867	775	3	i	i	PRON
taxlaw-2867	775	4	d.	d.	PROPN
taxlaw-2867	775	5	at	at	ADP
taxlaw-2867	775	6	111	111	NUM
taxlaw-2867	775	7	-	-	SYM
taxlaw-2867	775	8	112	112	NUM
taxlaw-2867	775	9	.	.	PUNCT
taxlaw-2867	776	1	281	281	NUM
taxlaw-2867	776	2	see	see	VERB
taxlaw-2867	776	3	,	,	PUNCT
taxlaw-2867	776	4	e.g.	e.g.	ADV
taxlaw-2867	776	5	,	,	PUNCT
taxlaw-2867	776	6	i	i	PRON
taxlaw-2867	776	7	d.	d.	VERB
taxlaw-2867	776	8	at	at	ADP
taxlaw-2867	776	9	111	111	NUM
taxlaw-2867	776	10	;	;	PUNCT
taxlaw-2867	776	11	robert	robert	PROPN
taxlaw-2867	776	12	h.	h.	PROPN
taxlaw-2867	776	13	floyd	floyd	PROPN
taxlaw-2867	776	14	,	,	PUNCT
taxlaw-2867	776	15	some	some	DET
taxlaw-2867	776	16	aspects	aspect	NOUN
taxlaw-2867	776	17	of	of	ADP
taxlaw-2867	776	18	income	income	NOUN
taxlaw-2867	776	19	taxation	taxation	NOUN
taxlaw-2867	776	20	of	of	ADP
taxlaw-2867	776	21	public	public	ADJ
taxlaw-2867	776	22	enterprises	enterprise	NOUN
taxlaw-2867	776	23	,	,	PUNCT
taxlaw-2867	776	24	25	25	NUM
taxlaw-2867	776	25	int’l	int’l	NUM
taxlaw-2867	776	26	monetary	monetary	ADJ
taxlaw-2867	776	27	fund	fund	NOUN
taxlaw-2867	776	28	staff	staff	NOUN
taxlaw-2867	776	29	papers	paper	NOUN
taxlaw-2867	776	30	310	310	NUM
taxlaw-2867	776	31	,	,	PUNCT
taxlaw-2867	776	32	312	312	NUM
taxlaw-2867	776	33	(	(	PUNCT
taxlaw-2867	776	34	june	june	PROPN
taxlaw-2867	776	35	1978	1978	NUM
taxlaw-2867	776	36	)	)	PUNCT
taxlaw-2867	776	37	.	.	PUNCT
taxlaw-2867	777	1	282	282	NUM
taxlaw-2867	777	2	see	see	VERB
taxlaw-2867	777	3	floyd	floyd	PROPN
taxlaw-2867	777	4	,	,	PUNCT
taxlaw-2867	777	5	supra	supra	PROPN
taxlaw-2867	777	6	note	note	PROPN
taxlaw-2867	777	7	281	281	NUM
taxlaw-2867	777	8	,	,	PUNCT
taxlaw-2867	777	9	at	at	ADP
taxlaw-2867	777	10	313	313	NUM
taxlaw-2867	777	11	;	;	PUNCT
taxlaw-2867	777	12	glenn	glenn	PROPN
taxlaw-2867	777	13	p.	p.	PROPN
taxlaw-2867	777	14	jenkins	jenkins	PROPN
taxlaw-2867	777	15	,	,	PUNCT
taxlaw-2867	777	16	taxation	taxation	NOUN
taxlaw-2867	777	17	and	and	CCONJ
taxlaw-2867	777	18	state	state	NOUN
taxlaw-2867	777	19	-	-	PUNCT
taxlaw-2867	777	20	owned	own	VERB
taxlaw-2867	777	21	enterprises	enterprise	NOUN
taxlaw-2867	777	22	1	1	NUM
taxlaw-2867	777	23	(	(	PUNCT
taxlaw-2867	777	24	development	development	NOUN
taxlaw-2867	777	25	discussion	discussion	NOUN
taxlaw-2867	777	26	paper	paper	NOUN
taxlaw-2867	777	27	no	no	NOUN
taxlaw-2867	777	28	.	.	NOUN
taxlaw-2867	777	29	225	225	NUM
taxlaw-2867	777	30	,	,	PUNCT
taxlaw-2867	777	31	apr	apr	NOUN
taxlaw-2867	777	32	.	.	PROPN
taxlaw-2867	777	33	1986	1986	NUM
taxlaw-2867	777	34	)	)	PUNCT
taxlaw-2867	777	35	,	,	PUNCT
taxlaw-2867	777	36	http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.577.9665&rep=rep1&type=pdf	http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.577.9665&rep=rep1&type=pdf	NOUN
taxlaw-2867	778	1	[	[	X
taxlaw-2867	778	2	https://perma.cc/2pqg2md2	https://perma.cc/2pqg2md2	X
taxlaw-2867	778	3	]	]	X
taxlaw-2867	778	4	;	;	PUNCT
taxlaw-2867	778	5	wei	wei	PROPN
taxlaw-2867	778	6	cui	cui	PROPN
taxlaw-2867	778	7	,	,	PUNCT
taxlaw-2867	778	8	supra	supra	PROPN
taxlaw-2867	778	9	note	note	NOUN
taxlaw-2867	778	10	278	278	NUM
taxlaw-2867	778	11	,	,	PUNCT
taxlaw-2867	778	12	at	at	ADP
taxlaw-2867	778	13	110	110	NUM
taxlaw-2867	778	14	;	;	PUNCT
taxlaw-2867	778	15	see	see	VERB
taxlaw-2867	778	16	generally	generally	ADV
taxlaw-2867	778	17	carles	carle	NOUN
taxlaw-2867	778	18	boix	boix	PROPN
taxlaw-2867	778	19	,	,	PUNCT
taxlaw-2867	778	20	privatizing	privatize	VERB
taxlaw-2867	778	21	the	the	DET
taxlaw-2867	778	22	public	public	ADJ
taxlaw-2867	778	23	business	business	NOUN
taxlaw-2867	778	24	sector	sector	NOUN
taxlaw-2867	778	25	in	in	ADP
taxlaw-2867	778	26	the	the	DET
taxlaw-2867	778	27	eighties	eighty	NOUN
taxlaw-2867	778	28	:	:	PUNCT
taxlaw-2867	778	29	economic	economic	ADJ
taxlaw-2867	778	30	performance	performance	NOUN
taxlaw-2867	778	31	,	,	PUNCT
taxlaw-2867	778	32	partisan	partisan	ADJ
taxlaw-2867	778	33	responses	response	NOUN
taxlaw-2867	778	34	and	and	CCONJ
taxlaw-2867	778	35	divided	divided	ADJ
taxlaw-2867	778	36	governments	government	NOUN
taxlaw-2867	778	37	,	,	PUNCT
taxlaw-2867	778	38	27	27	NUM
taxlaw-2867	778	39	brit	brit	NOUN
taxlaw-2867	778	40	.	.	PUNCT
taxlaw-2867	779	1	j.	j.	PROPN
taxlaw-2867	779	2	pol	pol	PROPN
taxlaw-2867	779	3	.	.	PUNCT
taxlaw-2867	780	1	sci	sci	PROPN
taxlaw-2867	780	2	.	.	PROPN
taxlaw-2867	781	1	473	473	NUM
taxlaw-2867	781	2	(	(	PUNCT
taxlaw-2867	781	3	1997	1997	NUM
taxlaw-2867	781	4	)	)	PUNCT
taxlaw-2867	781	5	(	(	PUNCT
taxlaw-2867	781	6	examining	examine	VERB
taxlaw-2867	781	7	the	the	DET
taxlaw-2867	781	8	evolution	evolution	NOUN
taxlaw-2867	781	9	of	of	ADP
taxlaw-2867	781	10	state	state	NOUN
taxlaw-2867	781	11	-	-	PUNCT
taxlaw-2867	781	12	owned	own	VERB
taxlaw-2867	781	13	enterprises	enterprise	NOUN
taxlaw-2867	781	14	in	in	ADP
taxlaw-2867	781	15	oecd	oecd	PROPN
taxlaw-2867	781	16	countries	country	NOUN
taxlaw-2867	781	17	during	during	ADP
taxlaw-2867	781	18	the	the	DET
taxlaw-2867	781	19	1980s	1980s	NUM
taxlaw-2867	781	20	)	)	PUNCT
taxlaw-2867	781	21	.	.	PUNCT
taxlaw-2867	782	1	283	283	NUM
taxlaw-2867	782	2	see	see	VERB
taxlaw-2867	782	3	sergei	sergei	PROPN
taxlaw-2867	782	4	v.	v.	ADP
taxlaw-2867	782	5	aleksashenko	aleksashenko	NOUN
taxlaw-2867	782	6	,	,	PUNCT
taxlaw-2867	782	7	establishment	establishment	NOUN
taxlaw-2867	782	8	of	of	ADP
taxlaw-2867	782	9	a	a	DET
taxlaw-2867	782	10	taxation	taxation	NOUN
taxlaw-2867	782	11	system	system	NOUN
taxlaw-2867	782	12	in	in	ADP
taxlaw-2867	782	13	the	the	DET
taxlaw-2867	782	14	ussr	ussr	ADJ
taxlaw-2867	782	15	,	,	PUNCT
taxlaw-2867	782	16	3	3	NUM
taxlaw-2867	782	17	communist	communist	PROPN
taxlaw-2867	782	18	econ	econ	PROPN
taxlaw-2867	782	19	.	.	PROPN
taxlaw-2867	782	20	&	&	CCONJ
taxlaw-2867	782	21	econ	econ	PROPN
taxlaw-2867	782	22	.	.	PUNCT
taxlaw-2867	783	1	transformation	transformation	NOUN
taxlaw-2867	783	2	81	81	NUM
taxlaw-2867	783	3	(	(	PUNCT
taxlaw-2867	783	4	1991	1991	NUM
taxlaw-2867	783	5	)	)	PUNCT
taxlaw-2867	783	6	;	;	PUNCT
taxlaw-2867	783	7	vernon	vernon	PROPN
taxlaw-2867	783	8	g.	g.	PROPN
taxlaw-2867	783	9	setser	setser	PROPN
taxlaw-2867	783	10	,	,	PUNCT
taxlaw-2867	783	11	the	the	DET
taxlaw-2867	783	12	immunities	immunity	NOUN
taxlaw-2867	783	13	of	of	ADP
taxlaw-2867	783	14	the	the	DET
taxlaw-2867	783	15	state	state	NOUN
taxlaw-2867	783	16	and	and	CCONJ
taxlaw-2867	783	17	government	government	NOUN
taxlaw-2867	783	18	economic	economic	ADJ
taxlaw-2867	783	19	activities	activity	NOUN
taxlaw-2867	783	20	,	,	PUNCT
taxlaw-2867	783	21	24	24	NUM
taxlaw-2867	783	22	law	law	NOUN
taxlaw-2867	783	23	&	&	CCONJ
taxlaw-2867	783	24	contemp	contemp	NOUN
taxlaw-2867	783	25	.	.	PUNCT
taxlaw-2867	784	1	probs	probs	PROPN
taxlaw-2867	784	2	.	.	PUNCT
taxlaw-2867	784	3	291	291	NUM
taxlaw-2867	784	4	,	,	PUNCT
taxlaw-2867	784	5	298	298	NUM
taxlaw-2867	784	6	(	(	PUNCT
taxlaw-2867	784	7	1959	1959	NUM
taxlaw-2867	784	8	)	)	PUNCT
taxlaw-2867	784	9	.	.	PUNCT
taxlaw-2867	785	1	http://www.xinhuanet.com/english/2018-01/23/c_136918113.htm	http://www.xinhuanet.com/english/2018-01/23/c_136918113.htm	PROPN
taxlaw-2867	785	2	http://www.scmp.com/news/china/economy/article/2128446/chinese-state-enterprises-post-record-level-profits-2017	http://www.scmp.com/news/china/economy/article/2128446/chinese-state-enterprises-post-record-level-profits-2017	NOUN
taxlaw-2867	785	3	http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.577.9665&rep=rep1&type=pdf	http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.577.9665&rep=rep1&type=pdf	NOUN
taxlaw-2867	785	4	114	114	NUM
taxlaw-2867	786	1	[	[	X
taxlaw-2867	786	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	786	3	columbia	columbia	PROPN
taxlaw-2867	786	4	journal	journal	PROPN
taxlaw-2867	786	5	of	of	ADP
taxlaw-2867	786	6	tax	tax	NOUN
taxlaw-2867	786	7	law	law	NOUN
taxlaw-2867	786	8	where	where	SCONJ
taxlaw-2867	786	9	soes	soe	NOUN
taxlaw-2867	786	10	have	have	VERB
taxlaw-2867	786	11	a	a	DET
taxlaw-2867	786	12	profit	profit	NOUN
taxlaw-2867	786	13	motive	motive	NOUN
taxlaw-2867	786	14	,	,	PUNCT
taxlaw-2867	786	15	as	as	SCONJ
taxlaw-2867	786	16	such	such	DET
taxlaw-2867	786	17	a	a	DET
taxlaw-2867	786	18	tax	tax	NOUN
taxlaw-2867	786	19	is	be	AUX
taxlaw-2867	786	20	required	require	VERB
taxlaw-2867	786	21	“	"	PUNCT
taxlaw-2867	786	22	to	to	PART
taxlaw-2867	786	23	prevent	prevent	VERB
taxlaw-2867	786	24	tax	tax	NOUN
taxlaw-2867	786	25	-	-	PUNCT
taxlaw-2867	786	26	induced	induce	VERB
taxlaw-2867	786	27	distortions	distortion	NOUN
taxlaw-2867	786	28	in	in	ADP
taxlaw-2867	786	29	the	the	DET
taxlaw-2867	786	30	allocation	allocation	NOUN
taxlaw-2867	786	31	of	of	ADP
taxlaw-2867	786	32	resources	resource	NOUN
taxlaw-2867	786	33	.	.	PUNCT
taxlaw-2867	786	34	”284	”284	PUNCT
taxlaw-2867	787	1	if	if	SCONJ
taxlaw-2867	787	2	soes	soe	NOUN
taxlaw-2867	787	3	are	be	AUX
taxlaw-2867	787	4	responsive	responsive	ADJ
taxlaw-2867	787	5	to	to	ADP
taxlaw-2867	787	6	rates	rate	NOUN
taxlaw-2867	787	7	of	of	ADP
taxlaw-2867	787	8	return	return	NOUN
taxlaw-2867	787	9	and	and	CCONJ
taxlaw-2867	787	10	are	be	AUX
taxlaw-2867	787	11	able	able	ADJ
taxlaw-2867	787	12	to	to	PART
taxlaw-2867	787	13	shift	shift	VERB
taxlaw-2867	787	14	investments	investment	NOUN
taxlaw-2867	787	15	,	,	PUNCT
taxlaw-2867	787	16	failure	failure	NOUN
taxlaw-2867	787	17	to	to	PART
taxlaw-2867	787	18	impose	impose	VERB
taxlaw-2867	787	19	an	an	DET
taxlaw-2867	787	20	income	income	NOUN
taxlaw-2867	787	21	tax	tax	NOUN
taxlaw-2867	787	22	on	on	ADP
taxlaw-2867	787	23	soes	soe	NOUN
taxlaw-2867	787	24	could	could	AUX
taxlaw-2867	787	25	result	result	VERB
taxlaw-2867	787	26	in	in	ADP
taxlaw-2867	787	27	inefficiently	inefficiently	ADV
taxlaw-2867	787	28	high	high	ADJ
taxlaw-2867	787	29	levels	level	NOUN
taxlaw-2867	787	30	of	of	ADP
taxlaw-2867	787	31	soe	soe	PROPN
taxlaw-2867	787	32	investment	investment	NOUN
taxlaw-2867	787	33	thanks	thank	NOUN
taxlaw-2867	787	34	to	to	ADP
taxlaw-2867	787	35	their	their	PRON
taxlaw-2867	787	36	tax	tax	NOUN
taxlaw-2867	787	37	-	-	PUNCT
taxlaw-2867	787	38	advantaged	advantaged	ADJ
taxlaw-2867	787	39	status.285	status.285	NUM
taxlaw-2867	787	40	however	however	ADV
taxlaw-2867	787	41	,	,	PUNCT
taxlaw-2867	787	42	this	this	DET
taxlaw-2867	787	43	explanation	explanation	NOUN
taxlaw-2867	787	44	has	have	AUX
taxlaw-2867	787	45	been	be	AUX
taxlaw-2867	787	46	criticized	criticize	VERB
taxlaw-2867	787	47	by	by	ADP
taxlaw-2867	787	48	subsequent	subsequent	ADJ
taxlaw-2867	787	49	scholarship	scholarship	NOUN
taxlaw-2867	787	50	,	,	PUNCT
taxlaw-2867	787	51	as	as	SCONJ
taxlaw-2867	787	52	imposing	impose	VERB
taxlaw-2867	787	53	seemingly	seemingly	ADV
taxlaw-2867	787	54	identical	identical	ADJ
taxlaw-2867	787	55	tax	tax	NOUN
taxlaw-2867	787	56	rules	rule	NOUN
taxlaw-2867	787	57	on	on	ADP
taxlaw-2867	787	58	soes	soe	NOUN
taxlaw-2867	787	59	and	and	CCONJ
taxlaw-2867	787	60	private	private	ADJ
taxlaw-2867	787	61	enterprises	enterprise	NOUN
taxlaw-2867	787	62	will	will	AUX
taxlaw-2867	787	63	still	still	ADV
taxlaw-2867	787	64	fail	fail	VERB
taxlaw-2867	787	65	to	to	PART
taxlaw-2867	787	66	place	place	VERB
taxlaw-2867	787	67	identical	identical	ADJ
taxlaw-2867	787	68	tax	tax	NOUN
taxlaw-2867	787	69	burdens	burden	NOUN
taxlaw-2867	787	70	on	on	ADP
taxlaw-2867	787	71	soes	soe	NOUN
taxlaw-2867	787	72	,	,	PUNCT
taxlaw-2867	787	73	since	since	SCONJ
taxlaw-2867	787	74	soes	soe	NOUN
taxlaw-2867	787	75	have	have	VERB
taxlaw-2867	787	76	greater	great	ADJ
taxlaw-2867	787	77	access	access	NOUN
taxlaw-2867	787	78	to	to	ADP
taxlaw-2867	787	79	financing	financing	NOUN
taxlaw-2867	787	80	(	(	PUNCT
taxlaw-2867	787	81	and	and	CCONJ
taxlaw-2867	787	82	thus	thus	ADV
taxlaw-2867	787	83	interest	interest	NOUN
taxlaw-2867	787	84	deductions	deduction	NOUN
taxlaw-2867	787	85	)	)	PUNCT
taxlaw-2867	787	86	and	and	CCONJ
taxlaw-2867	787	87	subsidies	subsidy	NOUN
taxlaw-2867	787	88	not	not	PART
taxlaw-2867	787	89	as	as	ADV
taxlaw-2867	787	90	readily	readily	ADV
taxlaw-2867	787	91	available	available	ADJ
taxlaw-2867	787	92	to	to	ADP
taxlaw-2867	787	93	private	private	ADJ
taxlaw-2867	787	94	enterprises.286	enterprises.286	NOUN
taxlaw-2867	787	95	moreover	moreover	ADV
taxlaw-2867	787	96	,	,	PUNCT
taxlaw-2867	787	97	other	other	ADJ
taxlaw-2867	787	98	alternative	alternative	ADJ
taxlaw-2867	787	99	mechanisms	mechanism	NOUN
taxlaw-2867	787	100	exist	exist	VERB
taxlaw-2867	787	101	for	for	ADP
taxlaw-2867	787	102	better	well	ADV
taxlaw-2867	787	103	ensuring	ensure	VERB
taxlaw-2867	787	104	that	that	SCONJ
taxlaw-2867	787	105	the	the	DET
taxlaw-2867	787	106	rate	rate	NOUN
taxlaw-2867	787	107	of	of	ADP
taxlaw-2867	787	108	return	return	NOUN
taxlaw-2867	787	109	on	on	ADP
taxlaw-2867	787	110	soe	soe	PROPN
taxlaw-2867	787	111	investments	investment	NOUN
taxlaw-2867	787	112	meets	meet	VERB
taxlaw-2867	787	113	that	that	PRON
taxlaw-2867	787	114	of	of	ADP
taxlaw-2867	787	115	the	the	DET
taxlaw-2867	787	116	private	private	ADJ
taxlaw-2867	787	117	sector.287	sector.287	NOUN
taxlaw-2867	787	118	this	this	DET
taxlaw-2867	787	119	critique	critique	NOUN
taxlaw-2867	787	120	is	be	AUX
taxlaw-2867	787	121	particularly	particularly	ADV
taxlaw-2867	787	122	relevant	relevant	ADJ
taxlaw-2867	787	123	in	in	ADP
taxlaw-2867	787	124	the	the	DET
taxlaw-2867	787	125	context	context	NOUN
taxlaw-2867	787	126	of	of	ADP
taxlaw-2867	787	127	china	china	PROPN
taxlaw-2867	787	128	,	,	PUNCT
taxlaw-2867	787	129	where	where	SCONJ
taxlaw-2867	787	130	central	central	ADJ
taxlaw-2867	787	131	soes	soe	NOUN
taxlaw-2867	787	132	are	be	AUX
taxlaw-2867	787	133	widely	widely	ADV
taxlaw-2867	787	134	acknowledged	acknowledge	VERB
taxlaw-2867	787	135	to	to	PART
taxlaw-2867	787	136	have	have	VERB
taxlaw-2867	787	137	easier	easy	ADJ
taxlaw-2867	787	138	access	access	NOUN
taxlaw-2867	787	139	to	to	ADP
taxlaw-2867	787	140	credit	credit	NOUN
taxlaw-2867	787	141	and	and	CCONJ
taxlaw-2867	787	142	subsidies	subsidy	NOUN
taxlaw-2867	787	143	than	than	ADP
taxlaw-2867	787	144	private	private	ADJ
taxlaw-2867	787	145	firms	firm	NOUN
taxlaw-2867	787	146	,	,	PUNCT
taxlaw-2867	787	147	thus	thus	ADV
taxlaw-2867	787	148	“	"	PUNCT
taxlaw-2867	787	149	creating	create	VERB
taxlaw-2867	787	150	an	an	DET
taxlaw-2867	787	151	unequal	unequal	ADJ
taxlaw-2867	787	152	playing	playing	NOUN
taxlaw-2867	787	153	field	field	NOUN
taxlaw-2867	787	154	for	for	ADP
taxlaw-2867	787	155	soes	soe	NOUN
taxlaw-2867	787	156	,	,	PUNCT
taxlaw-2867	787	157	private	private	ADJ
taxlaw-2867	787	158	companies	company	NOUN
taxlaw-2867	787	159	and	and	CCONJ
taxlaw-2867	787	160	foreign	foreign	ADJ
taxlaw-2867	787	161	firms	firm	NOUN
taxlaw-2867	787	162	.	.	PUNCT
taxlaw-2867	788	1	”288	”288	PROPN
taxlaw-2867	788	2	for	for	ADP
taxlaw-2867	788	3	these	these	DET
taxlaw-2867	788	4	reason	reason	NOUN
taxlaw-2867	789	1	,	,	PUNCT
taxlaw-2867	789	2	wei	wei	PROPN
taxlaw-2867	789	3	cui	cui	PROPN
taxlaw-2867	789	4	argues	argue	VERB
taxlaw-2867	789	5	that	that	SCONJ
taxlaw-2867	789	6	the	the	DET
taxlaw-2867	789	7	best	good	ADJ
taxlaw-2867	789	8	justification	justification	NOUN
taxlaw-2867	789	9	for	for	ADP
taxlaw-2867	789	10	corporate	corporate	ADJ
taxlaw-2867	789	11	income	income	NOUN
taxlaw-2867	789	12	taxation	taxation	NOUN
taxlaw-2867	789	13	on	on	ADP
taxlaw-2867	789	14	chinese	chinese	PROPN
taxlaw-2867	789	15	soe	soe	PROPN
taxlaw-2867	789	16	is	be	AUX
taxlaw-2867	789	17	as	as	ADP
taxlaw-2867	789	18	a	a	DET
taxlaw-2867	789	19	type	type	NOUN
taxlaw-2867	789	20	of	of	ADP
taxlaw-2867	789	21	forced	force	VERB
taxlaw-2867	789	22	distribution	distribution	NOUN
taxlaw-2867	789	23	of	of	ADP
taxlaw-2867	789	24	soe	soe	ADJ
taxlaw-2867	789	25	earnings	earning	NOUN
taxlaw-2867	789	26	,	,	PUNCT
taxlaw-2867	789	27	designed	design	VERB
taxlaw-2867	789	28	to	to	PART
taxlaw-2867	789	29	avoid	avoid	VERB
taxlaw-2867	789	30	the	the	DET
taxlaw-2867	789	31	corporate	corporate	ADJ
taxlaw-2867	789	32	governance	governance	NOUN
taxlaw-2867	789	33	challenges	challenge	NOUN
taxlaw-2867	789	34	associated	associate	VERB
taxlaw-2867	789	35	with	with	ADP
taxlaw-2867	789	36	ensuring	ensure	VERB
taxlaw-2867	789	37	proper	proper	ADJ
taxlaw-2867	789	38	levels	level	NOUN
taxlaw-2867	789	39	of	of	ADP
taxlaw-2867	789	40	soe	soe	PROPN
taxlaw-2867	789	41	dividend	dividend	NOUN
taxlaw-2867	789	42	payments.289	payments.289	VERB
taxlaw-2867	789	43	another	another	DET
taxlaw-2867	789	44	rationale	rationale	NOUN
taxlaw-2867	789	45	for	for	ADP
taxlaw-2867	789	46	imposing	impose	VERB
taxlaw-2867	789	47	income	income	NOUN
taxlaw-2867	789	48	tax	tax	NOUN
taxlaw-2867	789	49	on	on	ADP
taxlaw-2867	789	50	soes	soe	NOUN
taxlaw-2867	789	51	concerns	concern	NOUN
taxlaw-2867	789	52	situations	situation	NOUN
taxlaw-2867	789	53	of	of	ADP
taxlaw-2867	789	54	mixedownership	mixedownership	NOUN
taxlaw-2867	789	55	.	.	PUNCT
taxlaw-2867	790	1	income	income	NOUN
taxlaw-2867	790	2	taxation	taxation	NOUN
taxlaw-2867	790	3	in	in	ADP
taxlaw-2867	790	4	comparison	comparison	NOUN
taxlaw-2867	790	5	to	to	ADP
taxlaw-2867	790	6	pro	pro	ADJ
taxlaw-2867	790	7	rata	rata	ADJ
taxlaw-2867	790	8	dividends	dividend	NOUN
taxlaw-2867	790	9	transfers	transfer	VERB
taxlaw-2867	790	10	a	a	DET
taxlaw-2867	790	11	greater	great	ADJ
taxlaw-2867	790	12	portion	portion	NOUN
taxlaw-2867	790	13	of	of	ADP
taxlaw-2867	790	14	soe	soe	ADJ
taxlaw-2867	790	15	earnings	earning	NOUN
taxlaw-2867	790	16	to	to	ADP
taxlaw-2867	790	17	the	the	DET
taxlaw-2867	790	18	state	state	NOUN
taxlaw-2867	790	19	rather	rather	ADV
taxlaw-2867	790	20	than	than	ADP
taxlaw-2867	790	21	private	private	ADJ
taxlaw-2867	790	22	investors.290	investors.290	PROPN
taxlaw-2867	790	23	since	since	SCONJ
taxlaw-2867	790	24	the	the	DET
taxlaw-2867	790	25	state	state	NOUN
taxlaw-2867	790	26	receives	receive	VERB
taxlaw-2867	790	27	100	100	NUM
taxlaw-2867	790	28	percent	percent	NOUN
taxlaw-2867	790	29	of	of	ADP
taxlaw-2867	790	30	income	income	NOUN
taxlaw-2867	790	31	tax	tax	NOUN
taxlaw-2867	790	32	payments	payment	NOUN
taxlaw-2867	790	33	,	,	PUNCT
taxlaw-2867	790	34	but	but	CCONJ
taxlaw-2867	790	35	less	less	ADJ
taxlaw-2867	790	36	than	than	ADP
taxlaw-2867	790	37	100	100	NUM
taxlaw-2867	790	38	percent	percent	NOUN
taxlaw-2867	790	39	of	of	ADP
taxlaw-2867	790	40	dividend	dividend	NOUN
taxlaw-2867	790	41	payments	payment	NOUN
taxlaw-2867	790	42	,	,	PUNCT
taxlaw-2867	790	43	from	from	ADP
taxlaw-2867	790	44	the	the	DET
taxlaw-2867	790	45	perspective	perspective	NOUN
taxlaw-2867	790	46	of	of	ADP
taxlaw-2867	790	47	central	central	ADJ
taxlaw-2867	790	48	government	government	NOUN
taxlaw-2867	790	49	policy	policy	NOUN
taxlaw-2867	790	50	-	-	PUNCT
taxlaw-2867	790	51	makers	maker	NOUN
taxlaw-2867	790	52	wishing	wish	VERB
taxlaw-2867	790	53	to	to	PART
taxlaw-2867	790	54	maximize	maximize	VERB
taxlaw-2867	790	55	the	the	DET
taxlaw-2867	790	56	total	total	ADJ
taxlaw-2867	790	57	amount	amount	NOUN
taxlaw-2867	790	58	of	of	ADP
taxlaw-2867	790	59	revenue	revenue	NOUN
taxlaw-2867	790	60	transferred	transfer	VERB
taxlaw-2867	790	61	to	to	ADP
taxlaw-2867	790	62	the	the	DET
taxlaw-2867	790	63	state	state	NOUN
taxlaw-2867	790	64	from	from	ADP
taxlaw-2867	790	65	a	a	DET
taxlaw-2867	790	66	mixed	mix	VERB
taxlaw-2867	790	67	-	-	PUNCT
taxlaw-2867	790	68	ownership	ownership	NOUN
taxlaw-2867	790	69	soe	soe	PROPN
taxlaw-2867	790	70	,	,	PUNCT
taxlaw-2867	790	71	higher	high	ADJ
taxlaw-2867	790	72	corporate	corporate	ADJ
taxlaw-2867	790	73	income	income	NOUN
taxlaw-2867	790	74	tax	tax	NOUN
taxlaw-2867	790	75	payments	payment	NOUN
taxlaw-2867	790	76	are	be	AUX
taxlaw-2867	790	77	preferable	preferable	ADJ
taxlaw-2867	790	78	to	to	ADP
taxlaw-2867	790	79	larger	large	ADJ
taxlaw-2867	790	80	dividend	dividend	NOUN
taxlaw-2867	790	81	payments	payment	NOUN
taxlaw-2867	790	82	.	.	PUNCT
taxlaw-2867	791	1	as	as	ADP
taxlaw-2867	791	2	an	an	DET
taxlaw-2867	791	3	example	example	NOUN
taxlaw-2867	791	4	,	,	PUNCT
taxlaw-2867	791	5	take	take	VERB
taxlaw-2867	791	6	a	a	DET
taxlaw-2867	791	7	hypothetical	hypothetical	ADJ
taxlaw-2867	791	8	central	central	ADJ
taxlaw-2867	791	9	soe	soe	PROPN
taxlaw-2867	791	10	,	,	PUNCT
taxlaw-2867	791	11	chinaco	chinaco	PROPN
taxlaw-2867	791	12	,	,	PUNCT
taxlaw-2867	791	13	70	70	NUM
taxlaw-2867	791	14	percent	percent	NOUN
taxlaw-2867	791	15	owned	own	VERB
taxlaw-2867	791	16	by	by	ADP
taxlaw-2867	791	17	sasac	sasac	NOUN
taxlaw-2867	791	18	and	and	CCONJ
taxlaw-2867	791	19	30	30	NUM
taxlaw-2867	791	20	percent	percent	NOUN
taxlaw-2867	791	21	owned	own	VERB
taxlaw-2867	791	22	by	by	ADP
taxlaw-2867	791	23	qualified	qualified	ADJ
taxlaw-2867	791	24	foreign	foreign	ADJ
taxlaw-2867	791	25	institutional	institutional	ADJ
taxlaw-2867	791	26	investors.291	investors.291	PROPN
taxlaw-2867	791	27	chinaco	chinaco	NOUN
taxlaw-2867	791	28	earns	earn	VERB
taxlaw-2867	791	29	284	284	NUM
taxlaw-2867	791	30	floyd	floyd	NOUN
taxlaw-2867	791	31	,	,	PUNCT
taxlaw-2867	791	32	supra	supra	PROPN
taxlaw-2867	791	33	note	note	PROPN
taxlaw-2867	791	34	281	281	NUM
taxlaw-2867	791	35	,	,	PUNCT
taxlaw-2867	791	36	at	at	ADP
taxlaw-2867	791	37	341	341	NUM
taxlaw-2867	791	38	.	.	NOUN
taxlaw-2867	791	39	285	285	NUM
taxlaw-2867	791	40	see	see	VERB
taxlaw-2867	791	41	i	i	PRON
taxlaw-2867	791	42	d.	d.	PROPN
taxlaw-2867	791	43	at	at	ADP
taxlaw-2867	791	44	340	340	NUM
taxlaw-2867	791	45	286	286	NUM
taxlaw-2867	791	46	see	see	NOUN
taxlaw-2867	791	47	jenkins	jenkin	NOUN
taxlaw-2867	791	48	,	,	PUNCT
taxlaw-2867	791	49	supra	supra	PROPN
taxlaw-2867	791	50	note	note	PROPN
taxlaw-2867	791	51	282	282	NUM
taxlaw-2867	791	52	,	,	PUNCT
taxlaw-2867	791	53	at	at	ADP
taxlaw-2867	791	54	2	2	NUM
taxlaw-2867	791	55	-	-	SYM
taxlaw-2867	791	56	3	3	NUM
taxlaw-2867	791	57	;	;	PUNCT
taxlaw-2867	791	58	see	see	VERB
taxlaw-2867	791	59	also	also	ADV
taxlaw-2867	791	60	cui	cui	NOUN
taxlaw-2867	791	61	,	,	PUNCT
taxlaw-2867	791	62	supra	supra	PROPN
taxlaw-2867	791	63	note	note	PROPN
taxlaw-2867	791	64	22	22	NUM
taxlaw-2867	791	65	,	,	PUNCT
taxlaw-2867	791	66	at	at	ADP
taxlaw-2867	791	67	794	794	NUM
taxlaw-2867	791	68	(	(	PUNCT
taxlaw-2867	791	69	discussing	discuss	VERB
taxlaw-2867	791	70	and	and	CCONJ
taxlaw-2867	791	71	adding	add	VERB
taxlaw-2867	791	72	to	to	ADP
taxlaw-2867	791	73	these	these	DET
taxlaw-2867	791	74	criticisms	criticism	NOUN
taxlaw-2867	791	75	)	)	PUNCT
taxlaw-2867	791	76	.	.	PUNCT
taxlaw-2867	792	1	287	287	NUM
taxlaw-2867	792	2	see	see	VERB
taxlaw-2867	792	3	i	i	PRON
taxlaw-2867	792	4	d.	d.	PROPN
taxlaw-2867	792	5	at	at	ADP
taxlaw-2867	792	6	3	3	NUM
taxlaw-2867	792	7	.	.	NUM
taxlaw-2867	792	8	288	288	NUM
taxlaw-2867	792	9	jane	jane	PROPN
taxlaw-2867	792	10	cai	cai	PROPN
taxlaw-2867	792	11	,	,	PUNCT
taxlaw-2867	792	12	private	private	ADJ
taxlaw-2867	792	13	players	player	NOUN
taxlaw-2867	792	14	feeling	feeling	AUX
taxlaw-2867	792	15	squeezed	squeeze	VERB
taxlaw-2867	792	16	out	out	ADP
taxlaw-2867	792	17	by	by	ADP
taxlaw-2867	792	18	beijing	beijing	PROPN
taxlaw-2867	792	19	’s	’s	PART
taxlaw-2867	792	20	support	support	NOUN
taxlaw-2867	792	21	for	for	ADP
taxlaw-2867	792	22	state	state	NOUN
taxlaw-2867	792	23	companies	company	NOUN
taxlaw-2867	792	24	,	,	PUNCT
taxlaw-2867	792	25	s.	s.	PROPN
taxlaw-2867	792	26	china	china	PROPN
taxlaw-2867	792	27	morning	morning	PROPN
taxlaw-2867	792	28	post	post	PROPN
taxlaw-2867	792	29	,	,	PUNCT
taxlaw-2867	792	30	oct	oct	PROPN
taxlaw-2867	792	31	.	.	PROPN
taxlaw-2867	792	32	4	4	NUM
taxlaw-2867	792	33	,	,	PUNCT
taxlaw-2867	792	34	2017	2017	NUM
taxlaw-2867	792	35	,	,	PUNCT
taxlaw-2867	792	36	http://www.scmp.com/news/china/economy/article/2113869/past-its-use-date-warps-chinasantiquated-policy-picking-industry	http://www.scmp.com/news/china/economy/article/2113869/past-its-use-date-warps-chinasantiquated-policy-picking-industry	NOUN
taxlaw-2867	793	1	[	[	X
taxlaw-2867	793	2	https://perma.cc/39eg-8n96	https://perma.cc/39eg-8n96	X
taxlaw-2867	793	3	]	]	X
taxlaw-2867	793	4	;	;	PUNCT
taxlaw-2867	793	5	see	see	VERB
taxlaw-2867	793	6	state	state	NOUN
taxlaw-2867	793	7	of	of	ADP
taxlaw-2867	793	8	grace	grace	NOUN
taxlaw-2867	793	9	,	,	PUNCT
taxlaw-2867	793	10	economist	economist	NOUN
taxlaw-2867	793	11	(	(	PUNCT
taxlaw-2867	793	12	nov	nov	PROPN
taxlaw-2867	793	13	.	.	PROPN
taxlaw-2867	793	14	17	17	NUM
taxlaw-2867	793	15	,	,	PUNCT
taxlaw-2867	793	16	2016	2016	NUM
taxlaw-2867	793	17	)	)	PUNCT
taxlaw-2867	793	18	,	,	PUNCT
taxlaw-2867	793	19	https://www.economist.com/news/finance-and-economics/21710291-government-their-side-chinas-state-firmsborrow-cheaply-state-grace	https://www.economist.com/news/finance-and-economics/21710291-government-their-side-chinas-state-firmsborrow-cheaply-state-grace	NOUN
taxlaw-2867	794	1	[	[	X
taxlaw-2867	794	2	https://perma.cc/t8ra-npkm	https://perma.cc/t8ra-npkm	X
taxlaw-2867	794	3	]	]	X
taxlaw-2867	794	4	;	;	PUNCT
taxlaw-2867	794	5	gabriel	gabriel	PROPN
taxlaw-2867	794	6	wildau	wildau	PROPN
taxlaw-2867	794	7	,	,	PUNCT
taxlaw-2867	794	8	supra	supra	PROPN
taxlaw-2867	794	9	note	note	VERB
taxlaw-2867	794	10	149	149	NUM
taxlaw-2867	794	11	(	(	PUNCT
taxlaw-2867	794	12	“	"	PUNCT
taxlaw-2867	794	13	soes	soe	NOUN
taxlaw-2867	794	14	also	also	ADV
taxlaw-2867	794	15	enjoy	enjoy	VERB
taxlaw-2867	794	16	noncash	noncash	NOUN
taxlaw-2867	794	17	benefits	benefit	NOUN
taxlaw-2867	794	18	like	like	ADP
taxlaw-2867	794	19	low	low	ADJ
taxlaw-2867	794	20	-	-	PUNCT
taxlaw-2867	794	21	interest	interest	NOUN
taxlaw-2867	794	22	bank	bank	NOUN
taxlaw-2867	794	23	loans	loan	NOUN
taxlaw-2867	794	24	and	and	CCONJ
taxlaw-2867	794	25	discounts	discount	NOUN
taxlaw-2867	794	26	on	on	ADP
taxlaw-2867	794	27	land	land	NOUN
taxlaw-2867	794	28	,	,	PUNCT
taxlaw-2867	794	29	water	water	NOUN
taxlaw-2867	794	30	and	and	CCONJ
taxlaw-2867	794	31	electricity	electricity	NOUN
taxlaw-2867	794	32	.	.	PUNCT
taxlaw-2867	794	33	”	"	PUNCT
taxlaw-2867	794	34	)	)	PUNCT
taxlaw-2867	794	35	;	;	PUNCT
taxlaw-2867	794	36	see	see	VERB
taxlaw-2867	794	37	also	also	ADV
taxlaw-2867	794	38	;	;	PUNCT
taxlaw-2867	795	1	kai	kai	PROPN
taxlaw-2867	795	2	li	li	PROPN
taxlaw-2867	795	3	,	,	PUNCT
taxlaw-2867	795	4	heng	heng	PROPN
taxlaw-2867	795	5	yue	yue	PROPN
taxlaw-2867	795	6	&	&	CCONJ
taxlaw-2867	795	7	longkai	longkai	PROPN
taxlaw-2867	795	8	zhao	zhao	PROPN
taxlaw-2867	795	9	,	,	PUNCT
taxlaw-2867	795	10	ownership	ownership	NOUN
taxlaw-2867	795	11	,	,	PUNCT
taxlaw-2867	795	12	institutions	institution	NOUN
taxlaw-2867	795	13	,	,	PUNCT
taxlaw-2867	795	14	and	and	CCONJ
taxlaw-2867	795	15	capital	capital	NOUN
taxlaw-2867	795	16	structure	structure	NOUN
taxlaw-2867	795	17	:	:	PUNCT
taxlaw-2867	795	18	evidence	evidence	NOUN
taxlaw-2867	795	19	from	from	ADP
taxlaw-2867	795	20	china	china	PROPN
taxlaw-2867	795	21	,	,	PUNCT
taxlaw-2867	795	22	37	37	NUM
taxlaw-2867	795	23	j.	j.	PROPN
taxlaw-2867	795	24	comp	comp	PROPN
taxlaw-2867	795	25	.	.	PUNCT
taxlaw-2867	795	26	econ	econ	PROPN
taxlaw-2867	795	27	.	.	PUNCT
taxlaw-2867	796	1	471	471	NUM
taxlaw-2867	796	2	(	(	PUNCT
taxlaw-2867	796	3	2009	2009	NUM
taxlaw-2867	796	4	)	)	PUNCT
taxlaw-2867	796	5	(	(	PUNCT
taxlaw-2867	796	6	showing	show	VERB
taxlaw-2867	796	7	that	that	SCONJ
taxlaw-2867	796	8	state	state	NOUN
taxlaw-2867	796	9	ownership	ownership	NOUN
taxlaw-2867	796	10	is	be	AUX
taxlaw-2867	796	11	positively	positively	ADV
taxlaw-2867	796	12	associated	associate	VERB
taxlaw-2867	796	13	with	with	ADP
taxlaw-2867	796	14	leverage	leverage	NOUN
taxlaw-2867	796	15	and	and	CCONJ
taxlaw-2867	796	16	firms	firm	NOUN
taxlaw-2867	796	17	’	'	PUNCT
taxlaw-2867	796	18	access	access	NOUN
taxlaw-2867	796	19	to	to	ADP
taxlaw-2867	796	20	long	long	ADJ
taxlaw-2867	796	21	-	-	PUNCT
taxlaw-2867	796	22	term	term	NOUN
taxlaw-2867	796	23	debt	debt	NOUN
taxlaw-2867	796	24	,	,	PUNCT
taxlaw-2867	796	25	while	while	SCONJ
taxlaw-2867	796	26	foreign	foreign	ADJ
taxlaw-2867	796	27	ownership	ownership	NOUN
taxlaw-2867	796	28	is	be	AUX
taxlaw-2867	796	29	negatively	negatively	ADV
taxlaw-2867	796	30	associated	associate	VERB
taxlaw-2867	796	31	with	with	ADP
taxlaw-2867	796	32	all	all	DET
taxlaw-2867	796	33	measures	measure	NOUN
taxlaw-2867	796	34	of	of	ADP
taxlaw-2867	796	35	leverage	leverage	NOUN
taxlaw-2867	796	36	)	)	PUNCT
taxlaw-2867	796	37	.	.	PUNCT
taxlaw-2867	797	1	289	289	NUM
taxlaw-2867	797	2	see	see	VERB
taxlaw-2867	797	3	cui	cui	NOUN
taxlaw-2867	797	4	,	,	PUNCT
taxlaw-2867	797	5	supra	supra	PROPN
taxlaw-2867	797	6	note	note	NOUN
taxlaw-2867	797	7	278	278	NUM
taxlaw-2867	797	8	,	,	PUNCT
taxlaw-2867	797	9	at	at	ADP
taxlaw-2867	797	10	112	112	NUM
taxlaw-2867	797	11	,	,	PUNCT
taxlaw-2867	797	12	130	130	NUM
taxlaw-2867	797	13	;	;	PUNCT
taxlaw-2867	797	14	cui	cui	NOUN
taxlaw-2867	797	15	,	,	PUNCT
taxlaw-2867	797	16	supra	supra	PROPN
taxlaw-2867	797	17	note	note	PROPN
taxlaw-2867	797	18	22	22	NUM
taxlaw-2867	797	19	,	,	PUNCT
taxlaw-2867	797	20	at	at	ADP
taxlaw-2867	797	21	781	781	NUM
taxlaw-2867	797	22	.	.	NOUN
taxlaw-2867	797	23	290	290	NUM
taxlaw-2867	797	24	since	since	SCONJ
taxlaw-2867	797	25	the	the	DET
taxlaw-2867	797	26	primary	primary	ADJ
taxlaw-2867	797	27	question	question	NOUN
taxlaw-2867	797	28	motivating	motivating	PROPN
taxlaw-2867	797	29	wei	wei	PROPN
taxlaw-2867	797	30	cui	cui	PROPN
taxlaw-2867	797	31	’s	’s	PART
taxlaw-2867	797	32	theory	theory	NOUN
taxlaw-2867	797	33	“	"	PUNCT
taxlaw-2867	797	34	is	be	AUX
taxlaw-2867	797	35	how	how	SCONJ
taxlaw-2867	797	36	a	a	DET
taxlaw-2867	797	37	purely	purely	ADV
taxlaw-2867	797	38	state	state	NOUN
taxlaw-2867	797	39	-	-	PUNCT
taxlaw-2867	797	40	owned	own	VERB
taxlaw-2867	797	41	firm	firm	NOUN
taxlaw-2867	797	42	would	would	AUX
taxlaw-2867	797	43	respond	respond	VERB
taxlaw-2867	797	44	to	to	ADP
taxlaw-2867	797	45	taxation	taxation	NOUN
taxlaw-2867	797	46	,	,	PUNCT
taxlaw-2867	797	47	”	"	PUNCT
taxlaw-2867	797	48	he	he	PRON
taxlaw-2867	797	49	briefly	briefly	ADV
taxlaw-2867	797	50	acknowledges	acknowledge	VERB
taxlaw-2867	797	51	that	that	SCONJ
taxlaw-2867	797	52	mixed	mix	VERB
taxlaw-2867	797	53	-	-	PUNCT
taxlaw-2867	797	54	ownership	ownership	NOUN
taxlaw-2867	797	55	may	may	AUX
taxlaw-2867	797	56	provide	provide	VERB
taxlaw-2867	797	57	a	a	DET
taxlaw-2867	797	58	partial	partial	ADJ
taxlaw-2867	797	59	explanation	explanation	NOUN
taxlaw-2867	797	60	for	for	ADP
taxlaw-2867	797	61	soe	soe	PROPN
taxlaw-2867	797	62	taxation	taxation	NOUN
taxlaw-2867	797	63	,	,	PUNCT
taxlaw-2867	797	64	but	but	CCONJ
taxlaw-2867	797	65	he	he	PRON
taxlaw-2867	797	66	otherwise	otherwise	ADV
taxlaw-2867	797	67	devotes	devote	VERB
taxlaw-2867	797	68	little	little	ADJ
taxlaw-2867	797	69	attention	attention	NOUN
taxlaw-2867	797	70	to	to	ADP
taxlaw-2867	797	71	tax	tax	NOUN
taxlaw-2867	797	72	policy	policy	NOUN
taxlaw-2867	797	73	implication	implication	NOUN
taxlaw-2867	797	74	of	of	ADP
taxlaw-2867	797	75	mixed	mixed	ADJ
taxlaw-2867	797	76	-	-	PUNCT
taxlaw-2867	797	77	ownership	ownership	NOUN
taxlaw-2867	797	78	.	.	PUNCT
taxlaw-2867	798	1	see	see	VERB
taxlaw-2867	798	2	cui	cui	PROPN
taxlaw-2867	798	3	,	,	PUNCT
taxlaw-2867	798	4	supra	supra	PROPN
taxlaw-2867	798	5	note	note	NOUN
taxlaw-2867	798	6	278	278	NUM
taxlaw-2867	798	7	,	,	PUNCT
taxlaw-2867	798	8	at	at	ADP
taxlaw-2867	798	9	112	112	NUM
taxlaw-2867	798	10	;	;	PUNCT
taxlaw-2867	798	11	cui	cui	PROPN
taxlaw-2867	798	12	,	,	PUNCT
taxlaw-2867	798	13	supra	supra	PROPN
taxlaw-2867	798	14	note	note	PROPN
taxlaw-2867	798	15	22	22	NUM
taxlaw-2867	798	16	,	,	PUNCT
taxlaw-2867	798	17	at	at	ADP
taxlaw-2867	798	18	787	787	NUM
taxlaw-2867	798	19	.	.	PUNCT
taxlaw-2867	799	1	yet	yet	ADV
taxlaw-2867	799	2	,	,	PUNCT
taxlaw-2867	799	3	the	the	DET
taxlaw-2867	799	4	chinese	chinese	ADJ
taxlaw-2867	799	5	government	government	NOUN
taxlaw-2867	799	6	’s	’s	PART
taxlaw-2867	799	7	continuing	continue	VERB
taxlaw-2867	799	8	support	support	NOUN
taxlaw-2867	799	9	for	for	ADP
taxlaw-2867	799	10	mixed	mixed	ADJ
taxlaw-2867	799	11	-	-	PUNCT
taxlaw-2867	799	12	ownership	ownership	NOUN
taxlaw-2867	799	13	reforms	reform	NOUN
taxlaw-2867	799	14	of	of	ADP
taxlaw-2867	799	15	central	central	ADJ
taxlaw-2867	799	16	soes	soe	NOUN
taxlaw-2867	799	17	would	would	AUX
taxlaw-2867	799	18	suggest	suggest	VERB
taxlaw-2867	799	19	such	such	ADJ
taxlaw-2867	799	20	ownership	ownership	NOUN
taxlaw-2867	799	21	structures	structure	NOUN
taxlaw-2867	799	22	are	be	AUX
taxlaw-2867	799	23	highly	highly	ADV
taxlaw-2867	799	24	relevant	relevant	ADJ
taxlaw-2867	799	25	to	to	PART
taxlaw-2867	799	26	tax	tax	NOUN
taxlaw-2867	799	27	policy	policy	NOUN
taxlaw-2867	799	28	considerations	consideration	NOUN
taxlaw-2867	799	29	—	—	PUNCT
taxlaw-2867	799	30	even	even	ADV
taxlaw-2867	799	31	if	if	SCONJ
taxlaw-2867	799	32	less	less	ADV
taxlaw-2867	799	33	relevant	relevant	ADJ
taxlaw-2867	799	34	for	for	ADP
taxlaw-2867	799	35	theory	theory	NOUN
taxlaw-2867	799	36	.	.	PUNCT
taxlaw-2867	800	1	291	291	NUM
taxlaw-2867	800	2	sasac	sasac	NOUN
taxlaw-2867	800	3	has	have	AUX
taxlaw-2867	800	4	recently	recently	ADV
taxlaw-2867	800	5	made	make	VERB
taxlaw-2867	800	6	public	public	ADJ
taxlaw-2867	800	7	pronouncements	pronouncement	NOUN
taxlaw-2867	800	8	explicitly	explicitly	ADV
taxlaw-2867	800	9	inviting	invite	VERB
taxlaw-2867	800	10	foreign	foreign	ADJ
taxlaw-2867	800	11	investors	investor	NOUN
taxlaw-2867	800	12	to	to	PART
taxlaw-2867	800	13	participate	participate	VERB
taxlaw-2867	800	14	in	in	ADP
taxlaw-2867	800	15	mixedownership	mixedownership	NOUN
taxlaw-2867	800	16	reforms	reform	NOUN
taxlaw-2867	800	17	.	.	PUNCT
taxlaw-2867	801	1	see	see	VERB
taxlaw-2867	801	2	jing	jing	PROPN
taxlaw-2867	801	3	shuiyu	shuiyu	PROPN
taxlaw-2867	801	4	,	,	PUNCT
taxlaw-2867	801	5	ownership	ownership	NOUN
taxlaw-2867	801	6	reform	reform	NOUN
taxlaw-2867	801	7	welcomes	welcome	VERB
taxlaw-2867	801	8	all	all	DET
taxlaw-2867	801	9	comers	comer	NOUN
taxlaw-2867	801	10	,	,	PUNCT
taxlaw-2867	801	11	china	china	PROPN
taxlaw-2867	801	12	daily	daily	PROPN
taxlaw-2867	801	13	,	,	PUNCT
taxlaw-2867	801	14	sept	sept	PROPN
taxlaw-2867	801	15	.	.	PROPN
taxlaw-2867	801	16	29	29	NUM
taxlaw-2867	801	17	,	,	PUNCT
taxlaw-2867	801	18	2017	2017	NUM
taxlaw-2867	801	19	http://www.chinadaily.com.cn/business/2017-09/29/content_32626118.htm	http://www.chinadaily.com.cn/business/2017-09/29/content_32626118.htm	PUNCT
taxlaw-2867	802	1	[	[	X
taxlaw-2867	802	2	https://perma.cc/848h-vtvj	https://perma.cc/848h-vtvj	X
taxlaw-2867	802	3	]	]	X
taxlaw-2867	802	4	.	.	PUNCT
taxlaw-2867	803	1	http://www.scmp.com/news/china/economy/article/2113869/past-its-use-date-warps-chinas-antiquated-policy-picking-industry	http://www.scmp.com/news/china/economy/article/2113869/past-its-use-date-warps-chinas-antiquated-policy-picking-industry	PROPN
taxlaw-2867	803	2	http://www.scmp.com/news/china/economy/article/2113869/past-its-use-date-warps-chinas-antiquated-policy-picking-industry	http://www.scmp.com/news/china/economy/article/2113869/past-its-use-date-warps-chinas-antiquated-policy-picking-industry	PROPN
taxlaw-2867	803	3	https://www.economist.com/news/finance-and-economics/21710291-government-their-side-chinas-state-firms-borrow-cheaply-state-grace	https://www.economist.com/news/finance-and-economics/21710291-government-their-side-chinas-state-firms-borrow-cheaply-state-grace	PROPN
taxlaw-2867	803	4	https://www.economist.com/news/finance-and-economics/21710291-government-their-side-chinas-state-firms-borrow-cheaply-state-grace	https://www.economist.com/news/finance-and-economics/21710291-government-their-side-chinas-state-firms-borrow-cheaply-state-grace	PROPN
taxlaw-2867	803	5	http://www.chinadaily.com.cn/business/2017-09/29/content_32626118.htm	http://www.chinadaily.com.cn/business/2017-09/29/content_32626118.htm	PROPN
taxlaw-2867	803	6	2018	2018	NUM
taxlaw-2867	803	7	]	]	PUNCT
taxlaw-2867	803	8	115	115	NUM
taxlaw-2867	803	9	chinese	chinese	ADJ
taxlaw-2867	803	10	state	state	NOUN
taxlaw-2867	803	11	capitalism	capitalism	NOUN
taxlaw-2867	803	12	and	and	CCONJ
taxlaw-2867	803	13	the	the	DET
taxlaw-2867	803	14	international	international	ADJ
taxlaw-2867	803	15	tax	tax	NOUN
taxlaw-2867	803	16	regime	regime	NOUN
taxlaw-2867	803	17	$	$	SYM
taxlaw-2867	803	18	100	100	NUM
taxlaw-2867	803	19	in	in	ADP
taxlaw-2867	803	20	china	china	PROPN
taxlaw-2867	803	21	before	before	ADP
taxlaw-2867	803	22	tax	tax	NOUN
taxlaw-2867	803	23	.	.	PUNCT
taxlaw-2867	804	1	on	on	ADP
taxlaw-2867	804	2	any	any	DET
taxlaw-2867	804	3	pro	pro	ADJ
taxlaw-2867	804	4	rata	rata	ADJ
taxlaw-2867	804	5	dividend	dividend	NOUN
taxlaw-2867	804	6	payment	payment	NOUN
taxlaw-2867	804	7	,	,	PUNCT
taxlaw-2867	804	8	the	the	DET
taxlaw-2867	804	9	foreign	foreign	ADJ
taxlaw-2867	804	10	investors	investor	NOUN
taxlaw-2867	804	11	would	would	AUX
taxlaw-2867	804	12	be	be	AUX
taxlaw-2867	804	13	subject	subject	ADJ
taxlaw-2867	804	14	to	to	ADP
taxlaw-2867	804	15	a	a	DET
taxlaw-2867	804	16	10	10	NUM
taxlaw-2867	804	17	percent	percent	NOUN
taxlaw-2867	804	18	withholding	withholding	NOUN
taxlaw-2867	804	19	tax	tax	NOUN
taxlaw-2867	804	20	on	on	ADP
taxlaw-2867	804	21	the	the	DET
taxlaw-2867	804	22	dividends	dividend	NOUN
taxlaw-2867	804	23	received.292	received.292	PROPN
taxlaw-2867	804	24	as	as	SCONJ
taxlaw-2867	804	25	shown	show	VERB
taxlaw-2867	804	26	in	in	ADP
taxlaw-2867	804	27	table	table	NOUN
taxlaw-2867	804	28	1	1	NUM
taxlaw-2867	804	29	below	below	ADV
taxlaw-2867	804	30	,	,	PUNCT
taxlaw-2867	804	31	under	under	ADP
taxlaw-2867	804	32	either	either	CCONJ
taxlaw-2867	804	33	the	the	DET
taxlaw-2867	804	34	standard	standard	ADJ
taxlaw-2867	804	35	enterprise	enterprise	NOUN
taxlaw-2867	804	36	tax	tax	NOUN
taxlaw-2867	804	37	rate	rate	NOUN
taxlaw-2867	804	38	of	of	ADP
taxlaw-2867	804	39	25	25	NUM
taxlaw-2867	804	40	percent	percent	NOUN
taxlaw-2867	804	41	or	or	CCONJ
taxlaw-2867	804	42	high	high	ADJ
taxlaw-2867	804	43	and	and	CCONJ
taxlaw-2867	804	44	new	new	ADJ
taxlaw-2867	804	45	technology	technology	NOUN
taxlaw-2867	804	46	enterprise	enterprise	NOUN
taxlaw-2867	804	47	rate	rate	NOUN
taxlaw-2867	804	48	of	of	ADP
taxlaw-2867	804	49	15	15	NUM
taxlaw-2867	804	50	percent	percent	NOUN
taxlaw-2867	804	51	,	,	PUNCT
taxlaw-2867	804	52	more	more	ADJ
taxlaw-2867	804	53	revenue	revenue	NOUN
taxlaw-2867	804	54	goes	go	VERB
taxlaw-2867	804	55	to	to	ADP
taxlaw-2867	804	56	the	the	DET
taxlaw-2867	804	57	state	state	NOUN
taxlaw-2867	804	58	than	than	SCONJ
taxlaw-2867	804	59	if	if	SCONJ
taxlaw-2867	804	60	soe	soe	PROPN
taxlaw-2867	804	61	profits	profit	NOUN
taxlaw-2867	804	62	were	be	AUX
taxlaw-2867	804	63	untaxed	untaxe	VERB
taxlaw-2867	804	64	.	.	PUNCT
taxlaw-2867	805	1	this	this	DET
taxlaw-2867	805	2	same	same	ADJ
taxlaw-2867	805	3	basic	basic	ADJ
taxlaw-2867	805	4	pattern	pattern	NOUN
taxlaw-2867	805	5	holds	hold	VERB
taxlaw-2867	805	6	no	no	DET
taxlaw-2867	805	7	matter	matter	NOUN
taxlaw-2867	805	8	the	the	DET
taxlaw-2867	805	9	size	size	NOUN
taxlaw-2867	805	10	of	of	ADP
taxlaw-2867	805	11	the	the	DET
taxlaw-2867	805	12	minority	minority	NOUN
taxlaw-2867	805	13	stake	stake	NOUN
taxlaw-2867	805	14	or	or	CCONJ
taxlaw-2867	805	15	whether	whether	SCONJ
taxlaw-2867	805	16	it	it	PRON
taxlaw-2867	805	17	is	be	AUX
taxlaw-2867	805	18	held	hold	VERB
taxlaw-2867	805	19	by	by	ADP
taxlaw-2867	805	20	foreign	foreign	ADJ
taxlaw-2867	805	21	or	or	CCONJ
taxlaw-2867	805	22	chinese	chinese	ADJ
taxlaw-2867	805	23	investors	investor	NOUN
taxlaw-2867	805	24	.	.	PUNCT
taxlaw-2867	806	1	thus	thus	ADV
taxlaw-2867	806	2	,	,	PUNCT
taxlaw-2867	806	3	in	in	ADP
taxlaw-2867	806	4	the	the	DET
taxlaw-2867	806	5	mixed	mix	VERB
taxlaw-2867	806	6	-	-	PUNCT
taxlaw-2867	806	7	ownership	ownership	NOUN
taxlaw-2867	806	8	context	context	NOUN
taxlaw-2867	806	9	,	,	PUNCT
taxlaw-2867	806	10	income	income	NOUN
taxlaw-2867	806	11	taxation	taxation	NOUN
taxlaw-2867	806	12	of	of	ADP
taxlaw-2867	806	13	soes	soe	NOUN
taxlaw-2867	806	14	enables	enable	VERB
taxlaw-2867	806	15	the	the	DET
taxlaw-2867	806	16	state	state	NOUN
taxlaw-2867	806	17	to	to	PART
taxlaw-2867	806	18	claim	claim	VERB
taxlaw-2867	806	19	a	a	DET
taxlaw-2867	806	20	higher	high	ADJ
taxlaw-2867	806	21	percentage	percentage	NOUN
taxlaw-2867	806	22	of	of	ADP
taxlaw-2867	806	23	soe	soe	ADJ
taxlaw-2867	806	24	earnings	earning	NOUN
taxlaw-2867	806	25	than	than	SCONJ
taxlaw-2867	806	26	it	it	PRON
taxlaw-2867	806	27	would	would	AUX
taxlaw-2867	806	28	be	be	AUX
taxlaw-2867	806	29	entitled	entitle	VERB
taxlaw-2867	806	30	to	to	ADP
taxlaw-2867	806	31	based	base	VERB
taxlaw-2867	806	32	solely	solely	ADV
taxlaw-2867	806	33	upon	upon	SCONJ
taxlaw-2867	806	34	its	its	PRON
taxlaw-2867	806	35	ownership	ownership	NOUN
taxlaw-2867	806	36	stake	stake	NOUN
taxlaw-2867	806	37	.	.	PUNCT
taxlaw-2867	807	1	as	as	ADP
taxlaw-2867	807	2	a	a	DET
taxlaw-2867	807	3	result	result	NOUN
taxlaw-2867	807	4	,	,	PUNCT
taxlaw-2867	807	5	it	it	PRON
taxlaw-2867	807	6	is	be	AUX
taxlaw-2867	807	7	unlikely	unlikely	ADJ
taxlaw-2867	807	8	that	that	SCONJ
taxlaw-2867	807	9	the	the	DET
taxlaw-2867	807	10	chinese	chinese	ADJ
taxlaw-2867	807	11	government	government	NOUN
taxlaw-2867	807	12	will	will	AUX
taxlaw-2867	807	13	dramatically	dramatically	ADV
taxlaw-2867	807	14	rollback	rollback	VERB
taxlaw-2867	807	15	or	or	CCONJ
taxlaw-2867	807	16	eliminate	eliminate	VERB
taxlaw-2867	807	17	income	income	NOUN
taxlaw-2867	807	18	taxation	taxation	NOUN
taxlaw-2867	807	19	of	of	ADP
taxlaw-2867	807	20	soes	soe	NOUN
taxlaw-2867	807	21	in	in	ADP
taxlaw-2867	807	22	the	the	DET
taxlaw-2867	807	23	near	near	ADJ
taxlaw-2867	807	24	future	future	NOUN
taxlaw-2867	807	25	.	.	PUNCT
taxlaw-2867	808	1	notably	notably	ADV
taxlaw-2867	808	2	,	,	PUNCT
taxlaw-2867	808	3	this	this	PRON
taxlaw-2867	808	4	also	also	ADV
taxlaw-2867	808	5	creates	create	VERB
taxlaw-2867	808	6	a	a	DET
taxlaw-2867	808	7	strong	strong	ADJ
taxlaw-2867	808	8	incentive	incentive	NOUN
taxlaw-2867	808	9	for	for	SCONJ
taxlaw-2867	808	10	the	the	DET
taxlaw-2867	808	11	central	central	ADJ
taxlaw-2867	808	12	government	government	NOUN
taxlaw-2867	808	13	to	to	PART
taxlaw-2867	808	14	have	have	VERB
taxlaw-2867	808	15	managers	manager	NOUN
taxlaw-2867	808	16	of	of	ADP
taxlaw-2867	808	17	mixed	mixed	ADJ
taxlaw-2867	808	18	-	-	PUNCT
taxlaw-2867	808	19	ownership	ownership	NOUN
taxlaw-2867	808	20	soes	soe	NOUN
taxlaw-2867	808	21	earning	earn	VERB
taxlaw-2867	808	22	only	only	ADV
taxlaw-2867	808	23	domestic	domestic	ADJ
taxlaw-2867	808	24	income	income	NOUN
taxlaw-2867	808	25	to	to	ADP
taxlaw-2867	808	26	over	over	ADP
taxlaw-2867	808	27	-	-	PUNCT
taxlaw-2867	808	28	pay	pay	NOUN
taxlaw-2867	808	29	enterprise	enterprise	NOUN
taxlaw-2867	808	30	income	income	NOUN
taxlaw-2867	808	31	tax	tax	NOUN
taxlaw-2867	808	32	(	(	PUNCT
taxlaw-2867	808	33	or	or	CCONJ
taxlaw-2867	808	34	at	at	ADP
taxlaw-2867	808	35	minimum	minimum	NOUN
taxlaw-2867	808	36	avoid	avoid	VERB
taxlaw-2867	808	37	domestic	domestic	ADJ
taxlaw-2867	808	38	tax	tax	NOUN
taxlaw-2867	808	39	planning	planning	NOUN
taxlaw-2867	808	40	)	)	PUNCT
taxlaw-2867	808	41	while	while	SCONJ
taxlaw-2867	808	42	limiting	limit	VERB
taxlaw-2867	808	43	dividend	dividend	NOUN
taxlaw-2867	808	44	payments.293	payments.293	NOUN
taxlaw-2867	808	45	table	table	NOUN
taxlaw-2867	808	46	1	1	NUM
taxlaw-2867	808	47	state	state	NOUN
taxlaw-2867	808	48	ownershi	ownershi	NOUN
taxlaw-2867	808	49	p	p	PROPN
taxlaw-2867	808	50	percentag	percentag	NOUN
taxlaw-2867	808	51	e	e	PROPN
taxlaw-2867	808	52	foreign	foreign	NOUN
taxlaw-2867	808	53	ownershi	ownershi	PROPN
taxlaw-2867	808	54	p	p	PROPN
taxlaw-2867	808	55	percentag	percentag	NOUN
taxlaw-2867	808	56	e	e	PROPN
taxlaw-2867	808	57	withholdi	withholdi	PROPN
taxlaw-2867	808	58	ng	ng	PROPN
taxlaw-2867	808	59	rate	rate	NOUN
taxlaw-2867	808	60	on	on	ADP
taxlaw-2867	808	61	dividends	dividend	NOUN
taxlaw-2867	808	62	70	70	NUM
taxlaw-2867	808	63	%	%	NOUN
taxlaw-2867	808	64	30	30	NUM
taxlaw-2867	808	65	%	%	NOUN
taxlaw-2867	808	66	10	10	NUM
taxlaw-2867	808	67	%	%	NOUN
taxlaw-2867	808	68	enterpris	enterpris	ADP
taxlaw-2867	808	69	e	e	NOUN
taxlaw-2867	808	70	income	income	NOUN
taxlaw-2867	808	71	tax	tax	NOUN
taxlaw-2867	808	72	rate	rate	NOUN
taxlaw-2867	808	73	pre	pre	ADJ
taxlaw-2867	808	74	-	-	ADJ
taxlaw-2867	808	75	tax	tax	ADJ
taxlaw-2867	808	76	earnings	earning	NOUN
taxlaw-2867	808	77	income	income	NOUN
taxlaw-2867	808	78	tax	tax	NOUN
taxlaw-2867	808	79	paid	pay	VERB
taxlaw-2867	808	80	dividen	dividen	NOUN
taxlaw-2867	808	81	ds	ds	NOUN
taxlaw-2867	808	82	paid	pay	VERB
taxlaw-2867	808	83	to	to	ADP
taxlaw-2867	808	84	the	the	DET
taxlaw-2867	808	85	state	state	NOUN
taxlaw-2867	808	86	withholding	withholding	NOUN
taxlaw-2867	808	87	on	on	ADP
taxlaw-2867	808	88	dividends	dividend	NOUN
taxlaw-2867	808	89	paid	pay	VERB
taxlaw-2867	808	90	to	to	ADP
taxlaw-2867	808	91	foreign	foreign	ADJ
taxlaw-2867	808	92	investors	investor	NOUN
taxlaw-2867	808	93	state	state	PROPN
taxlaw-2867	808	94	total	total	ADJ
taxlaw-2867	808	95	posttax	posttax	NOUN
taxlaw-2867	808	96	revenu	revenu	NOUN
taxlaw-2867	808	97	e	e	ADP
taxlaw-2867	808	98	foreign	foreign	ADJ
taxlaw-2867	808	99	investor	investor	NOUN
taxlaw-2867	808	100	post	post	ADJ
taxlaw-2867	808	101	-	-	ADJ
taxlaw-2867	808	102	tax	tax	ADJ
taxlaw-2867	808	103	revenue	revenue	NOUN
taxlaw-2867	808	104	0	0	NUM
taxlaw-2867	808	105	%	%	NOUN
taxlaw-2867	808	106	100	100	NUM
taxlaw-2867	808	107	$	$	SYM
taxlaw-2867	808	108	$	$	SYM
taxlaw-2867	808	109	70.00	70.00	NUM
taxlaw-2867	808	110	$	$	SYM
taxlaw-2867	808	111	3.00	3.00	NUM
taxlaw-2867	808	112	$	$	SYM
taxlaw-2867	808	113	73.0	73.0	NUM
taxlaw-2867	808	114	0	0	NUM
taxlaw-2867	808	115	$	$	SYM
taxlaw-2867	808	116	27.00	27.00	NUM
taxlaw-2867	808	117	15	15	NUM
taxlaw-2867	808	118	%	%	NOUN
taxlaw-2867	808	119	100	100	NUM
taxlaw-2867	808	120	$	$	SYM
taxlaw-2867	808	121	15.00	15.00	NUM
taxlaw-2867	808	122	$	$	SYM
taxlaw-2867	808	123	59.50	59.50	NUM
taxlaw-2867	808	124	$	$	SYM
taxlaw-2867	808	125	2.55	2.55	NUM
taxlaw-2867	808	126	$	$	SYM
taxlaw-2867	808	127	77.05	77.05	NUM
taxlaw-2867	808	128	$	$	SYM
taxlaw-2867	808	129	22.95	22.95	NUM
taxlaw-2867	808	130	25	25	NUM
taxlaw-2867	808	131	%	%	NOUN
taxlaw-2867	808	132	100	100	NUM
taxlaw-2867	808	133	$	$	SYM
taxlaw-2867	808	134	25.00	25.00	NUM
taxlaw-2867	808	135	$	$	SYM
taxlaw-2867	808	136	52.50	52.50	NUM
taxlaw-2867	808	137	$	$	SYM
taxlaw-2867	808	138	2.25	2.25	NUM
taxlaw-2867	808	139	$	$	SYM
taxlaw-2867	808	140	79.75	79.75	NUM
taxlaw-2867	808	141	$	$	SYM
taxlaw-2867	808	142	20.25	20.25	NUM
taxlaw-2867	808	143	whatever	whatever	PRON
taxlaw-2867	808	144	the	the	DET
taxlaw-2867	808	145	underlying	underlie	VERB
taxlaw-2867	808	146	rationale	rationale	NOUN
taxlaw-2867	808	147	,	,	PUNCT
taxlaw-2867	808	148	in	in	ADP
taxlaw-2867	808	149	practice	practice	NOUN
taxlaw-2867	808	150	,	,	PUNCT
taxlaw-2867	808	151	income	income	NOUN
taxlaw-2867	808	152	tax	tax	NOUN
taxlaw-2867	808	153	payments	payment	NOUN
taxlaw-2867	808	154	by	by	ADP
taxlaw-2867	808	155	chinese	chinese	ADJ
taxlaw-2867	808	156	soes	soe	NOUN
taxlaw-2867	808	157	greatly	greatly	ADV
taxlaw-2867	808	158	overshadow	overshadow	VERB
taxlaw-2867	808	159	dividend	dividend	NOUN
taxlaw-2867	808	160	payments	payment	NOUN
taxlaw-2867	808	161	.	.	PUNCT
taxlaw-2867	809	1	following	follow	VERB
taxlaw-2867	809	2	tax	tax	NOUN
taxlaw-2867	809	3	and	and	CCONJ
taxlaw-2867	809	4	soe	soe	ADJ
taxlaw-2867	809	5	reforms	reform	NOUN
taxlaw-2867	809	6	of	of	ADP
taxlaw-2867	809	7	1993	1993	NUM
taxlaw-2867	809	8	-	-	SYM
taxlaw-2867	809	9	1994	1994	NUM
taxlaw-2867	809	10	,	,	PUNCT
taxlaw-2867	809	11	under	under	ADP
taxlaw-2867	809	12	292	292	NUM
taxlaw-2867	809	13	see	see	VERB
taxlaw-2867	809	14	cao	cao	PROPN
taxlaw-2867	809	15	,	,	PUNCT
taxlaw-2867	809	16	supra	supra	PROPN
taxlaw-2867	809	17	note	note	NOUN
taxlaw-2867	809	18	95	95	NUM
taxlaw-2867	809	19	,	,	PUNCT
taxlaw-2867	809	20	at	at	ADP
taxlaw-2867	809	21	52	52	NUM
taxlaw-2867	809	22	-	-	SYM
taxlaw-2867	809	23	53	53	NUM
taxlaw-2867	809	24	.	.	PUNCT
taxlaw-2867	810	1	this	this	DET
taxlaw-2867	810	2	withholding	withholding	NOUN
taxlaw-2867	810	3	rate	rate	NOUN
taxlaw-2867	810	4	might	might	AUX
taxlaw-2867	810	5	be	be	AUX
taxlaw-2867	810	6	reduced	reduce	VERB
taxlaw-2867	810	7	to	to	ADP
taxlaw-2867	810	8	5	5	NUM
taxlaw-2867	810	9	percent	percent	NOUN
taxlaw-2867	810	10	under	under	ADP
taxlaw-2867	810	11	a	a	DET
taxlaw-2867	810	12	limited	limited	ADJ
taxlaw-2867	810	13	number	number	NOUN
taxlaw-2867	810	14	of	of	ADP
taxlaw-2867	810	15	bilateral	bilateral	ADJ
taxlaw-2867	810	16	tax	tax	NOUN
taxlaw-2867	810	17	treaties	treaty	NOUN
taxlaw-2867	810	18	.	.	PUNCT
taxlaw-2867	811	1	see	see	VERB
taxlaw-2867	811	2	i	i	PRON
taxlaw-2867	811	3	d.	d.	PROPN
taxlaw-2867	811	4	at	at	ADP
taxlaw-2867	811	5	285	285	NUM
taxlaw-2867	811	6	-	-	SYM
taxlaw-2867	811	7	289	289	NUM
taxlaw-2867	811	8	.	.	PUNCT
taxlaw-2867	812	1	293	293	NUM
taxlaw-2867	812	2	state	state	NOUN
taxlaw-2867	812	3	and	and	CCONJ
taxlaw-2867	812	4	managerial	managerial	ADJ
taxlaw-2867	812	5	incentives	incentive	NOUN
taxlaw-2867	812	6	regarding	regard	VERB
taxlaw-2867	812	7	soe	soe	ADJ
taxlaw-2867	812	8	income	income	NOUN
taxlaw-2867	812	9	earned	earn	VERB
taxlaw-2867	812	10	abroad	abroad	ADV
taxlaw-2867	812	11	are	be	AUX
taxlaw-2867	812	12	discussed	discuss	VERB
taxlaw-2867	812	13	in	in	ADP
taxlaw-2867	812	14	part	part	NOUN
taxlaw-2867	812	15	5.b	5.b	NUM
taxlaw-2867	812	16	,	,	PUNCT
taxlaw-2867	812	17	infra	infra	NOUN
taxlaw-2867	812	18	.	.	PUNCT
taxlaw-2867	813	1	116	116	NUM
taxlaw-2867	814	1	[	[	X
taxlaw-2867	814	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	814	3	columbia	columbia	PROPN
taxlaw-2867	814	4	journal	journal	PROPN
taxlaw-2867	814	5	of	of	ADP
taxlaw-2867	814	6	tax	tax	NOUN
taxlaw-2867	814	7	law	law	NOUN
taxlaw-2867	814	8	which	which	PRON
taxlaw-2867	814	9	soes	soe	NOUN
taxlaw-2867	814	10	were	be	AUX
taxlaw-2867	814	11	required	require	VERB
taxlaw-2867	814	12	to	to	PART
taxlaw-2867	814	13	pay	pay	VERB
taxlaw-2867	814	14	income	income	NOUN
taxlaw-2867	814	15	taxes,294	taxes,294	NOUN
taxlaw-2867	814	16	soes	soe	NOUN
taxlaw-2867	814	17	were	be	AUX
taxlaw-2867	814	18	no	no	ADV
taxlaw-2867	814	19	longer	long	ADV
taxlaw-2867	814	20	required	require	VERB
taxlaw-2867	814	21	to	to	PART
taxlaw-2867	814	22	turn	turn	VERB
taxlaw-2867	814	23	over	over	ADP
taxlaw-2867	814	24	dividends	dividend	NOUN
taxlaw-2867	814	25	or	or	CCONJ
taxlaw-2867	814	26	excess	excess	NOUN
taxlaw-2867	814	27	-	-	PUNCT
taxlaw-2867	814	28	profits	profit	NOUN
taxlaw-2867	814	29	to	to	ADP
taxlaw-2867	814	30	the	the	DET
taxlaw-2867	814	31	state	state	NOUN
taxlaw-2867	814	32	and	and	CCONJ
taxlaw-2867	814	33	could	could	AUX
taxlaw-2867	814	34	instead	instead	ADV
taxlaw-2867	814	35	reinvest	reinvest	VERB
taxlaw-2867	814	36	all	all	DET
taxlaw-2867	814	37	post	post	ADJ
taxlaw-2867	814	38	-	-	ADJ
taxlaw-2867	814	39	tax	tax	ADJ
taxlaw-2867	814	40	profits	profit	NOUN
taxlaw-2867	814	41	across	across	ADP
taxlaw-2867	814	42	their	their	PRON
taxlaw-2867	814	43	corporate	corporate	ADJ
taxlaw-2867	814	44	group	group	NOUN
taxlaw-2867	814	45	.	.	PUNCT
taxlaw-2867	815	1	this	this	DET
taxlaw-2867	815	2	policy	policy	NOUN
taxlaw-2867	815	3	reflected	reflect	VERB
taxlaw-2867	815	4	the	the	DET
taxlaw-2867	815	5	relatively	relatively	ADV
taxlaw-2867	815	6	poor	poor	ADJ
taxlaw-2867	815	7	financial	financial	ADJ
taxlaw-2867	815	8	status	status	NOUN
taxlaw-2867	815	9	and	and	CCONJ
taxlaw-2867	815	10	low	low	ADJ
taxlaw-2867	815	11	profits	profit	NOUN
taxlaw-2867	815	12	of	of	ADP
taxlaw-2867	815	13	soes	soe	NOUN
taxlaw-2867	815	14	during	during	ADP
taxlaw-2867	815	15	the	the	DET
taxlaw-2867	815	16	1990s	1990	NOUN
taxlaw-2867	815	17	as	as	SCONJ
taxlaw-2867	815	18	the	the	DET
taxlaw-2867	815	19	government	government	NOUN
taxlaw-2867	815	20	’s	’s	PART
taxlaw-2867	815	21	interest	interest	NOUN
taxlaw-2867	815	22	at	at	ADP
taxlaw-2867	815	23	the	the	DET
taxlaw-2867	815	24	time	time	NOUN
taxlaw-2867	815	25	was	be	AUX
taxlaw-2867	815	26	in	in	ADP
taxlaw-2867	815	27	increasing	increase	VERB
taxlaw-2867	815	28	soes	soe	NOUN
taxlaw-2867	815	29	autonomy	autonomy	NOUN
taxlaw-2867	815	30	and	and	CCONJ
taxlaw-2867	815	31	independence	independence	NOUN
taxlaw-2867	815	32	.	.	PUNCT
taxlaw-2867	816	1	295	295	NUM
taxlaw-2867	817	1	following	follow	VERB
taxlaw-2867	817	2	its	its	PRON
taxlaw-2867	817	3	establishment	establishment	NOUN
taxlaw-2867	817	4	in	in	ADP
taxlaw-2867	817	5	2003	2003	NUM
taxlaw-2867	817	6	,	,	PUNCT
taxlaw-2867	817	7	sasac	sasac	NOUN
taxlaw-2867	817	8	sought	seek	VERB
taxlaw-2867	817	9	the	the	DET
taxlaw-2867	817	10	power	power	NOUN
taxlaw-2867	817	11	to	to	PART
taxlaw-2867	817	12	collect	collect	VERB
taxlaw-2867	817	13	dividends	dividend	NOUN
taxlaw-2867	817	14	from	from	ADP
taxlaw-2867	817	15	soes	soe	NOUN
taxlaw-2867	817	16	.	.	PUNCT
taxlaw-2867	818	1	yet	yet	ADV
taxlaw-2867	818	2	,	,	PUNCT
taxlaw-2867	818	3	this	this	DET
taxlaw-2867	818	4	plan	plan	NOUN
taxlaw-2867	818	5	was	be	AUX
taxlaw-2867	818	6	delayed	delay	VERB
taxlaw-2867	818	7	by	by	ADP
taxlaw-2867	818	8	an	an	DET
taxlaw-2867	818	9	interdepartmental	interdepartmental	ADJ
taxlaw-2867	818	10	dispute	dispute	NOUN
taxlaw-2867	818	11	regarding	regard	VERB
taxlaw-2867	818	12	whether	whether	SCONJ
taxlaw-2867	818	13	sasac	sasac	NOUN
taxlaw-2867	818	14	or	or	CCONJ
taxlaw-2867	818	15	the	the	DET
taxlaw-2867	818	16	ministry	ministry	PROPN
taxlaw-2867	818	17	of	of	ADP
taxlaw-2867	818	18	finance	finance	NOUN
taxlaw-2867	818	19	should	should	AUX
taxlaw-2867	818	20	have	have	AUX
taxlaw-2867	818	21	the	the	DET
taxlaw-2867	818	22	power	power	NOUN
taxlaw-2867	818	23	to	to	PART
taxlaw-2867	818	24	allocate	allocate	VERB
taxlaw-2867	818	25	these	these	DET
taxlaw-2867	818	26	receipts.296	receipts.296	NOUN
taxlaw-2867	818	27	eventually	eventually	ADV
taxlaw-2867	818	28	,	,	PUNCT
taxlaw-2867	818	29	a	a	DET
taxlaw-2867	818	30	compromise	compromise	NOUN
taxlaw-2867	818	31	payment	payment	NOUN
taxlaw-2867	818	32	formula	formula	NOUN
taxlaw-2867	818	33	was	be	AUX
taxlaw-2867	818	34	reached	reach	VERB
taxlaw-2867	818	35	,	,	PUNCT
taxlaw-2867	818	36	and	and	CCONJ
taxlaw-2867	818	37	in	in	ADP
taxlaw-2867	818	38	2007	2007	NUM
taxlaw-2867	818	39	the	the	DET
taxlaw-2867	818	40	government	government	NOUN
taxlaw-2867	818	41	announced	announce	VERB
taxlaw-2867	818	42	a	a	DET
taxlaw-2867	818	43	pilot	pilot	NOUN
taxlaw-2867	818	44	program	program	NOUN
taxlaw-2867	818	45	under	under	ADP
taxlaw-2867	818	46	which	which	PRON
taxlaw-2867	818	47	soes	soe	NOUN
taxlaw-2867	818	48	in	in	ADP
taxlaw-2867	818	49	profitable	profitable	ADJ
taxlaw-2867	818	50	sectors	sector	NOUN
taxlaw-2867	818	51	were	be	AUX
taxlaw-2867	818	52	required	require	VERB
taxlaw-2867	818	53	to	to	PART
taxlaw-2867	818	54	pay	pay	VERB
taxlaw-2867	818	55	either	either	PRON
taxlaw-2867	818	56	10	10	NUM
taxlaw-2867	818	57	or	or	CCONJ
taxlaw-2867	818	58	5	5	NUM
taxlaw-2867	818	59	percent	percent	NOUN
taxlaw-2867	818	60	of	of	ADP
taxlaw-2867	818	61	profits	profit	NOUN
taxlaw-2867	818	62	as	as	ADP
taxlaw-2867	818	63	dividend.297	dividend.297	PROPN
taxlaw-2867	818	64	in	in	ADP
taxlaw-2867	818	65	2010	2010	NUM
taxlaw-2867	818	66	-	-	SYM
taxlaw-2867	818	67	2011	2011	NUM
taxlaw-2867	818	68	the	the	DET
taxlaw-2867	818	69	ministry	ministry	PROPN
taxlaw-2867	818	70	of	of	ADP
taxlaw-2867	818	71	finance	finance	PROPN
taxlaw-2867	818	72	issued	issue	VERB
taxlaw-2867	818	73	a	a	DET
taxlaw-2867	818	74	directive	directive	NOUN
taxlaw-2867	818	75	increasing	increase	VERB
taxlaw-2867	818	76	these	these	DET
taxlaw-2867	818	77	requirements	requirement	NOUN
taxlaw-2867	818	78	to	to	ADP
taxlaw-2867	818	79	15	15	NUM
taxlaw-2867	818	80	and	and	CCONJ
taxlaw-2867	818	81	10	10	NUM
taxlaw-2867	818	82	percent.298	percent.298	NOUN
taxlaw-2867	818	83	and	and	CCONJ
taxlaw-2867	818	84	recently	recently	ADV
taxlaw-2867	818	85	,	,	PUNCT
taxlaw-2867	818	86	in	in	ADP
taxlaw-2867	818	87	2014	2014	NUM
taxlaw-2867	818	88	the	the	DET
taxlaw-2867	818	89	government	government	NOUN
taxlaw-2867	818	90	again	again	ADV
taxlaw-2867	818	91	called	call	VERB
taxlaw-2867	818	92	for	for	ADP
taxlaw-2867	818	93	increasing	increase	VERB
taxlaw-2867	818	94	the	the	DET
taxlaw-2867	818	95	dividends	dividend	NOUN
taxlaw-2867	818	96	of	of	ADP
taxlaw-2867	818	97	many	many	ADJ
taxlaw-2867	818	98	soes	soe	NOUN
taxlaw-2867	818	99	in	in	ADP
taxlaw-2867	818	100	order	order	NOUN
taxlaw-2867	818	101	to	to	PART
taxlaw-2867	818	102	make	make	VERB
taxlaw-2867	818	103	them	they	PRON
taxlaw-2867	818	104	more	more	ADV
taxlaw-2867	818	105	attractive	attractive	ADJ
taxlaw-2867	818	106	to	to	ADP
taxlaw-2867	818	107	foreign	foreign	ADJ
taxlaw-2867	818	108	institutional	institutional	ADJ
taxlaw-2867	818	109	investors	investor	NOUN
taxlaw-2867	818	110	,	,	PUNCT
taxlaw-2867	818	111	with	with	ADP
taxlaw-2867	818	112	a	a	DET
taxlaw-2867	818	113	handful	handful	NOUN
taxlaw-2867	818	114	of	of	ADP
taxlaw-2867	818	115	the	the	DET
taxlaw-2867	818	116	most	most	ADV
taxlaw-2867	818	117	profitable	profitable	ADJ
taxlaw-2867	818	118	soes	soe	NOUN
taxlaw-2867	818	119	ordered	order	VERB
taxlaw-2867	818	120	to	to	PART
taxlaw-2867	818	121	pay	pay	VERB
taxlaw-2867	818	122	dividends	dividend	NOUN
taxlaw-2867	818	123	representing	represent	VERB
taxlaw-2867	818	124	20	20	NUM
taxlaw-2867	818	125	percent	percent	NOUN
taxlaw-2867	818	126	of	of	ADP
taxlaw-2867	818	127	profits.299	profits.299	NOUN
taxlaw-2867	818	128	despite	despite	SCONJ
taxlaw-2867	818	129	the	the	DET
taxlaw-2867	818	130	recent	recent	ADJ
taxlaw-2867	818	131	announcement	announcement	NOUN
taxlaw-2867	818	132	of	of	ADP
taxlaw-2867	818	133	special	special	ADJ
taxlaw-2867	818	134	dividends	dividend	NOUN
taxlaw-2867	818	135	by	by	ADP
taxlaw-2867	818	136	shenhua	shenhua	NOUN
taxlaw-2867	818	137	energy	energy	NOUN
taxlaw-2867	818	138	and	and	CCONJ
taxlaw-2867	818	139	china	china	PROPN
taxlaw-2867	818	140	mobile	mobile	PROPN
taxlaw-2867	818	141	—	—	PUNCT
taxlaw-2867	818	142	two	two	NUM
taxlaw-2867	818	143	central	central	ADJ
taxlaw-2867	818	144	soes	soe	NOUN
taxlaw-2867	818	145	—	—	PUNCT
taxlaw-2867	818	146	the	the	DET
taxlaw-2867	818	147	overall	overall	ADJ
taxlaw-2867	818	148	value	value	NOUN
taxlaw-2867	818	149	of	of	ADP
taxlaw-2867	818	150	soe	soe	ADJ
taxlaw-2867	818	151	dividends	dividend	NOUN
taxlaw-2867	818	152	has	have	AUX
taxlaw-2867	818	153	actually	actually	ADV
taxlaw-2867	818	154	declined	decline	VERB
taxlaw-2867	818	155	4.4	4.4	NUM
taxlaw-2867	818	156	percent	percent	NOUN
taxlaw-2867	818	157	from	from	ADP
taxlaw-2867	818	158	2014	2014	NUM
taxlaw-2867	818	159	to	to	ADP
taxlaw-2867	818	160	2016	2016	NUM
taxlaw-2867	818	161	,	,	PUNCT
taxlaw-2867	818	162	and	and	CCONJ
taxlaw-2867	818	163	investors	investor	NOUN
taxlaw-2867	818	164	continue	continue	VERB
taxlaw-2867	818	165	to	to	PART
taxlaw-2867	818	166	view	view	VERB
taxlaw-2867	818	167	“	"	PUNCT
taxlaw-2867	818	168	low	low	ADJ
taxlaw-2867	818	169	or	or	CCONJ
taxlaw-2867	818	170	nonexistent	nonexistent	ADJ
taxlaw-2867	818	171	dividends	dividend	NOUN
taxlaw-2867	818	172	”	"	PUNCT
taxlaw-2867	818	173	of	of	ADP
taxlaw-2867	818	174	central	central	ADJ
taxlaw-2867	818	175	soes	soe	NOUN
taxlaw-2867	818	176	as	as	ADP
taxlaw-2867	818	177	“	"	PUNCT
taxlaw-2867	818	178	a	a	DET
taxlaw-2867	818	179	persistent	persistent	ADJ
taxlaw-2867	818	180	bug	bug	NOUN
taxlaw-2867	818	181	bear	bear	NOUN
taxlaw-2867	818	182	.	.	PUNCT
taxlaw-2867	819	1	”300	”300	PUNCT
taxlaw-2867	820	1	moreover	moreover	ADV
taxlaw-2867	820	2	,	,	PUNCT
taxlaw-2867	820	3	the	the	DET
taxlaw-2867	820	4	dividend	dividend	NOUN
taxlaw-2867	820	5	rates	rate	NOUN
taxlaw-2867	820	6	of	of	ADP
taxlaw-2867	820	7	294	294	NUM
taxlaw-2867	820	8	see	see	VERB
taxlaw-2867	820	9	supra	supra	ADJ
taxlaw-2867	820	10	text	text	NOUN
taxlaw-2867	820	11	accompanying	accompanying	ADJ
taxlaw-2867	820	12	notes	note	NOUN
taxlaw-2867	820	13	98	98	NUM
taxlaw-2867	820	14	-	-	SYM
taxlaw-2867	820	15	102	102	NUM
taxlaw-2867	820	16	.	.	NOUN
taxlaw-2867	820	17	295	295	NUM
taxlaw-2867	820	18	see	see	VERB
taxlaw-2867	820	19	louis	louis	PROPN
taxlaw-2867	820	20	kuijs	kuijs	NOUN
taxlaw-2867	820	21	,	,	PUNCT
taxlaw-2867	820	22	william	william	PROPN
taxlaw-2867	820	23	mako	mako	PROPN
taxlaw-2867	820	24	&	&	CCONJ
taxlaw-2867	820	25	chunlin	chunlin	PROPN
taxlaw-2867	820	26	zhang	zhang	PROPN
taxlaw-2867	820	27	,	,	PUNCT
taxlaw-2867	820	28	soe	soe	PROPN
taxlaw-2867	820	29	dividends	dividend	NOUN
taxlaw-2867	820	30	:	:	PUNCT
taxlaw-2867	820	31	how	how	SCONJ
taxlaw-2867	820	32	much	much	ADJ
taxlaw-2867	820	33	and	and	CCONJ
taxlaw-2867	820	34	to	to	ADP
taxlaw-2867	820	35	whom	whom	PRON
taxlaw-2867	820	36	?	?	PUNCT
taxlaw-2867	821	1	(	(	PUNCT
taxlaw-2867	821	2	world	world	PROPN
taxlaw-2867	821	3	bank	bank	PROPN
taxlaw-2867	821	4	working	working	PROPN
taxlaw-2867	821	5	paper	paper	NOUN
taxlaw-2867	821	6	no	no	INTJ
taxlaw-2867	821	7	.	.	PROPN
taxlaw-2867	822	1	56651	56651	NUM
taxlaw-2867	822	2	,	,	PUNCT
taxlaw-2867	822	3	2005	2005	NUM
taxlaw-2867	822	4	)	)	PUNCT
taxlaw-2867	822	5	,	,	PUNCT
taxlaw-2867	822	6	http://documents.worldbank.org/curated/en/961421468243568454/soedividends-how-much-and-to-whom	http://documents.worldbank.org/curated/en/961421468243568454/soedividends-how-much-and-to-whom	PROPN
taxlaw-2867	823	1	[	[	X
taxlaw-2867	823	2	https://perma.cc/yfq5-qpr2	https://perma.cc/yfq5-qpr2	X
taxlaw-2867	823	3	]	]	PUNCT
taxlaw-2867	823	4	.	.	PUNCT
taxlaw-2867	823	5	;	;	PUNCT
taxlaw-2867	823	6	naughton	naughton	PROPN
taxlaw-2867	823	7	,	,	PUNCT
taxlaw-2867	823	8	supra	supra	PROPN
taxlaw-2867	823	9	note	note	NOUN
taxlaw-2867	823	10	144	144	NUM
taxlaw-2867	823	11	,	,	PUNCT
taxlaw-2867	823	12	at	at	ADP
taxlaw-2867	823	13	59	59	NUM
taxlaw-2867	823	14	-	-	SYM
taxlaw-2867	823	15	60	60	NUM
taxlaw-2867	823	16	;	;	PUNCT
taxlaw-2867	823	17	lan	lan	PROPN
taxlaw-2867	823	18	xinzhen	xinzhen	PROPN
taxlaw-2867	823	19	,	,	PUNCT
taxlaw-2867	823	20	shaking	shake	VERB
taxlaw-2867	823	21	the	the	DET
taxlaw-2867	823	22	soes	soe	NOUN
taxlaw-2867	823	23	,	,	PUNCT
taxlaw-2867	823	24	beijing	beijing	PROPN
taxlaw-2867	823	25	rev	rev	PROPN
taxlaw-2867	823	26	.	.	PUNCT
taxlaw-2867	824	1	(	(	PUNCT
taxlaw-2867	824	2	apr	apr	PROPN
taxlaw-2867	824	3	.	.	PROPN
taxlaw-2867	824	4	27	27	NUM
taxlaw-2867	824	5	,	,	PUNCT
taxlaw-2867	824	6	2006	2006	NUM
taxlaw-2867	824	7	)	)	PUNCT
taxlaw-2867	824	8	,	,	PUNCT
taxlaw-2867	824	9	http://www.bjreview.cn/en/06-17-e/bus-2.htm	http://www.bjreview.cn/en/06-17-e/bus-2.htm	X
taxlaw-2867	824	10	.	.	PUNCT
taxlaw-2867	825	1	[	[	X
taxlaw-2867	825	2	https://perma.cc/zl7c-m4js	https://perma.cc/zl7c-m4js	X
taxlaw-2867	825	3	]	]	PUNCT
taxlaw-2867	825	4	.	.	PUNCT
taxlaw-2867	825	5	296	296	NUM
taxlaw-2867	825	6	see	see	VERB
taxlaw-2867	825	7	lan	lan	PROPN
taxlaw-2867	825	8	,	,	PUNCT
taxlaw-2867	825	9	supra	supra	PROPN
taxlaw-2867	825	10	note	note	PROPN
taxlaw-2867	825	11	295	295	NUM
taxlaw-2867	825	12	;	;	PUNCT
taxlaw-2867	825	13	mikael	mikael	PROPN
taxlaw-2867	825	14	mattlin	mattlin	PROPN
taxlaw-2867	825	15	,	,	PUNCT
taxlaw-2867	825	16	whose	whose	DET
taxlaw-2867	825	17	money	money	NOUN
taxlaw-2867	825	18	?	?	PUNCT
taxlaw-2867	825	19	:	:	PUNCT
taxlaw-2867	825	20	the	the	DET
taxlaw-2867	825	21	tug	tug	NOUN
taxlaw-2867	825	22	-	-	PUNCT
taxlaw-2867	825	23	of	of	ADP
taxlaw-2867	825	24	-	-	PUNCT
taxlaw-2867	825	25	war	war	NOUN
taxlaw-2867	825	26	over	over	ADP
taxlaw-2867	825	27	chinese	chinese	ADJ
taxlaw-2867	825	28	state	state	NOUN
taxlaw-2867	825	29	enterprise	enterprise	NOUN
taxlaw-2867	825	30	profits	profit	NOUN
taxlaw-2867	825	31	(	(	PUNCT
taxlaw-2867	825	32	finnish	finnish	ADJ
taxlaw-2867	825	33	inst	inst	NOUN
taxlaw-2867	825	34	.	.	PUNCT
taxlaw-2867	826	1	int’l	int’l	PRON
taxlaw-2867	826	2	aff	aff	PROPN
taxlaw-2867	826	3	.	.	PUNCT
taxlaw-2867	827	1	briefing	briefing	NOUN
taxlaw-2867	827	2	paper	paper	NOUN
taxlaw-2867	827	3	79	79	NUM
taxlaw-2867	827	4	2011	2011	NUM
taxlaw-2867	827	5	)	)	PUNCT
taxlaw-2867	827	6	,	,	PUNCT
taxlaw-2867	827	7	https://www.files.ethz.ch/isn/128535/upi_briefing_paper_79.pdf	https://www.files.ethz.ch/isn/128535/upi_briefing_paper_79.pdf	PUNCT
taxlaw-2867	828	1	[	[	X
taxlaw-2867	828	2	https://perma.cc/krj7-vyga	https://perma.cc/krj7-vyga	NOUN
taxlaw-2867	828	3	]	]	X
taxlaw-2867	828	4	.	.	PUNCT
taxlaw-2867	829	1	297	297	NUM
taxlaw-2867	829	2	soes	soe	NOUN
taxlaw-2867	829	3	in	in	ADP
taxlaw-2867	829	4	the	the	DET
taxlaw-2867	829	5	tobacco	tobacco	NOUN
taxlaw-2867	829	6	,	,	PUNCT
taxlaw-2867	829	7	petroleum	petroleum	NOUN
taxlaw-2867	829	8	,	,	PUNCT
taxlaw-2867	829	9	power	power	NOUN
taxlaw-2867	829	10	,	,	PUNCT
taxlaw-2867	829	11	telecom	telecom	NOUN
taxlaw-2867	829	12	,	,	PUNCT
taxlaw-2867	829	13	coal	coal	NOUN
taxlaw-2867	829	14	,	,	PUNCT
taxlaw-2867	829	15	or	or	CCONJ
taxlaw-2867	829	16	other	other	ADJ
taxlaw-2867	829	17	monopolized	monopolize	VERB
taxlaw-2867	829	18	sectors	sector	NOUN
taxlaw-2867	829	19	were	be	AUX
taxlaw-2867	829	20	required	require	VERB
taxlaw-2867	829	21	to	to	PART
taxlaw-2867	829	22	pay	pay	VERB
taxlaw-2867	829	23	10	10	NUM
taxlaw-2867	829	24	percent	percent	NOUN
taxlaw-2867	829	25	,	,	PUNCT
taxlaw-2867	829	26	while	while	SCONJ
taxlaw-2867	829	27	soes	soe	NOUN
taxlaw-2867	829	28	in	in	ADP
taxlaw-2867	829	29	the	the	DET
taxlaw-2867	829	30	steel	steel	NOUN
taxlaw-2867	829	31	transportation	transportation	NOUN
taxlaw-2867	829	32	,	,	PUNCT
taxlaw-2867	829	33	electronics	electronic	NOUN
taxlaw-2867	829	34	,	,	PUNCT
taxlaw-2867	829	35	trade	trade	NOUN
taxlaw-2867	829	36	,	,	PUNCT
taxlaw-2867	829	37	construction	construction	NOUN
taxlaw-2867	829	38	,	,	PUNCT
taxlaw-2867	829	39	or	or	CCONJ
taxlaw-2867	829	40	other	other	ADJ
taxlaw-2867	829	41	generally	generally	ADV
taxlaw-2867	829	42	competitive	competitive	ADJ
taxlaw-2867	829	43	sectors	sector	NOUN
taxlaw-2867	829	44	were	be	AUX
taxlaw-2867	829	45	required	require	VERB
taxlaw-2867	829	46	to	to	PART
taxlaw-2867	829	47	pay	pay	VERB
taxlaw-2867	829	48	5	5	NUM
taxlaw-2867	829	49	percent	percent	NOUN
taxlaw-2867	829	50	.	.	PUNCT
taxlaw-2867	830	1	soes	soe	NOUN
taxlaw-2867	830	2	in	in	ADP
taxlaw-2867	830	3	the	the	DET
taxlaw-2867	830	4	defense	defense	NOUN
taxlaw-2867	830	5	industry	industry	NOUN
taxlaw-2867	830	6	were	be	AUX
taxlaw-2867	830	7	exempt	exempt	ADJ
taxlaw-2867	830	8	from	from	ADP
taxlaw-2867	830	9	dividend	dividend	NOUN
taxlaw-2867	830	10	payments	payment	NOUN
taxlaw-2867	830	11	.	.	PUNCT
taxlaw-2867	831	1	see	see	VERB
taxlaw-2867	831	2	xu	xu	PROPN
taxlaw-2867	831	3	yi	yi	PROPN
taxlaw-2867	831	4	-	-	PUNCT
taxlaw-2867	831	5	chong	chong	PROPN
taxlaw-2867	831	6	,	,	PUNCT
taxlaw-2867	831	7	sinews	sinew	NOUN
taxlaw-2867	831	8	of	of	ADP
taxlaw-2867	831	9	power	power	NOUN
taxlaw-2867	831	10	:	:	PUNCT
taxlaw-2867	831	11	the	the	DET
taxlaw-2867	831	12	politics	politic	NOUN
taxlaw-2867	831	13	of	of	ADP
taxlaw-2867	831	14	the	the	DET
taxlaw-2867	831	15	state	state	NOUN
taxlaw-2867	831	16	grid	grid	NOUN
taxlaw-2867	831	17	corporation	corporation	NOUN
taxlaw-2867	831	18	of	of	ADP
taxlaw-2867	831	19	china	china	PROPN
taxlaw-2867	831	20	102	102	NUM
taxlaw-2867	831	21	(	(	PUNCT
taxlaw-2867	831	22	2016	2016	NUM
taxlaw-2867	831	23	)	)	PUNCT
taxlaw-2867	831	24	;	;	PUNCT
taxlaw-2867	831	25	hogan	hogan	PROPN
taxlaw-2867	831	26	lovells	lovells	PROPN
taxlaw-2867	831	27	,	,	PUNCT
taxlaw-2867	831	28	central	central	ADJ
taxlaw-2867	831	29	government	government	NOUN
taxlaw-2867	831	30	to	to	PART
taxlaw-2867	831	31	collect	collect	VERB
taxlaw-2867	831	32	huge	huge	ADJ
taxlaw-2867	831	33	capital	capital	NOUN
taxlaw-2867	831	34	income	income	NOUN
taxlaw-2867	831	35	from	from	ADP
taxlaw-2867	831	36	major	major	ADJ
taxlaw-2867	831	37	state	state	NOUN
taxlaw-2867	831	38	-	-	PUNCT
taxlaw-2867	831	39	owned	own	VERB
taxlaw-2867	831	40	enterprises	enterprise	NOUN
taxlaw-2867	831	41	(	(	PUNCT
taxlaw-2867	831	42	march	march	PROPN
taxlaw-2867	831	43	26	26	NUM
taxlaw-2867	831	44	,	,	PUNCT
taxlaw-2867	831	45	2008	2008	NUM
taxlaw-2867	831	46	)	)	PUNCT
taxlaw-2867	831	47	,	,	PUNCT
taxlaw-2867	832	1	https://www.lexology.com/library/detail.aspx?g=b0609c70-e502-4fd7-bbe7-79773a48bd2b	https://www.lexology.com/library/detail.aspx?g=b0609c70-e502-4fd7-bbe7-79773a48bd2b	NOUN
taxlaw-2867	833	1	[	[	X
taxlaw-2867	833	2	https://perma.cc/u9ac2px5	https://perma.cc/u9ac2px5	PROPN
taxlaw-2867	833	3	]	]	PUNCT
taxlaw-2867	833	4	.	.	PUNCT
taxlaw-2867	834	1	298	298	NUM
taxlaw-2867	834	2	see	see	VERB
taxlaw-2867	834	3	mattlin	mattlin	NOUN
taxlaw-2867	834	4	,	,	PUNCT
taxlaw-2867	834	5	supra	supra	PROPN
taxlaw-2867	834	6	note	note	PROPN
taxlaw-2867	834	7	296	296	NUM
taxlaw-2867	834	8	.	.	PUNCT
taxlaw-2867	834	9	299	299	NUM
taxlaw-2867	834	10	see	see	VERB
taxlaw-2867	834	11	wei	wei	PROPN
taxlaw-2867	834	12	tian	tian	PROPN
taxlaw-2867	834	13	,	,	PUNCT
taxlaw-2867	834	14	dividends	dividend	NOUN
taxlaw-2867	834	15	to	to	PART
taxlaw-2867	834	16	increase	increase	VERB
taxlaw-2867	834	17	at	at	ADP
taxlaw-2867	834	18	central	central	ADJ
taxlaw-2867	834	19	state	state	NOUN
taxlaw-2867	834	20	firms	firm	NOUN
taxlaw-2867	834	21	,	,	PUNCT
taxlaw-2867	834	22	china	china	PROPN
taxlaw-2867	834	23	daily	daily	PROPN
taxlaw-2867	834	24	,	,	PUNCT
taxlaw-2867	834	25	may	may	AUX
taxlaw-2867	834	26	7	7	NUM
taxlaw-2867	834	27	,	,	PUNCT
taxlaw-2867	834	28	2014	2014	NUM
taxlaw-2867	834	29	,	,	PUNCT
taxlaw-2867	834	30	http://www.chinadaily.com.cn/bizchina/201405/07/content_17489550.htmhttp://www.chinadaily.com.cn/bizchina/2014-05/07/content_17489550.htm	http://www.chinadaily.com.cn/bizchina/201405/07/content_17489550.htmhttp://www.chinadaily.com.cn/bizchina/2014-05/07/content_17489550.htm	X
taxlaw-2867	835	1	[	[	X
taxlaw-2867	835	2	https://perma.cc/x752-auvf	https://perma.cc/x752-auvf	X
taxlaw-2867	835	3	]	]	PUNCT
taxlaw-2867	835	4	.	.	PUNCT
taxlaw-2867	836	1	300	300	NUM
taxlaw-2867	836	2	fox	fox	PROPN
taxlaw-2867	836	3	hu	hu	PROPN
taxlaw-2867	836	4	&	&	CCONJ
taxlaw-2867	836	5	moxy	moxy	PROPN
taxlaw-2867	836	6	ying	ying	PROPN
taxlaw-2867	836	7	,	,	PUNCT
taxlaw-2867	836	8	china	china	PROPN
taxlaw-2867	836	9	's	's	PART
taxlaw-2867	836	10	dividend	dividend	NOUN
taxlaw-2867	836	11	superstars	superstar	NOUN
taxlaw-2867	836	12	mask	mask	VERB
taxlaw-2867	836	13	stinginess	stinginess	NOUN
taxlaw-2867	836	14	of	of	ADP
taxlaw-2867	836	15	state	state	NOUN
taxlaw-2867	836	16	firms	firm	NOUN
taxlaw-2867	836	17	,	,	PUNCT
taxlaw-2867	836	18	bloomberg	bloomberg	PROPN
taxlaw-2867	836	19	(	(	PUNCT
taxlaw-2867	836	20	aug	aug	PROPN
taxlaw-2867	836	21	.	.	PROPN
taxlaw-2867	836	22	29	29	NUM
taxlaw-2867	836	23	,	,	PUNCT
taxlaw-2867	836	24	2017	2017	NUM
taxlaw-2867	836	25	)	)	PUNCT
taxlaw-2867	836	26	,	,	PUNCT
taxlaw-2867	836	27	https://www.bloomberg.com/news/articles/2017-08-28/china-s-dividend-superstars-mask-stingy-reality-forstate-firms	https://www.bloomberg.com/news/articles/2017-08-28/china-s-dividend-superstars-mask-stingy-reality-forstate-firm	VERB
taxlaw-2867	837	1	[	[	X
taxlaw-2867	837	2	https://perma.cc/58mk-jwkr	https://perma.cc/58mk-jwkr	X
taxlaw-2867	837	3	]	]	X
taxlaw-2867	837	4	;	;	PUNCT
taxlaw-2867	837	5	see	see	VERB
taxlaw-2867	837	6	also	also	ADV
taxlaw-2867	837	7	david	david	PROPN
taxlaw-2867	837	8	keohane	keohane	PROPN
taxlaw-2867	837	9	,	,	PUNCT
taxlaw-2867	837	10	for	for	SCONJ
taxlaw-2867	837	11	the	the	DET
taxlaw-2867	837	12	brave	brave	ADJ
taxlaw-2867	837	13	china	china	PROPN
taxlaw-2867	837	14	soe	soe	PROPN
taxlaw-2867	837	15	reform	reform	NOUN
taxlaw-2867	837	16	optimists	optimist	VERB
taxlaw-2867	837	17	out	out	ADV
taxlaw-2867	837	18	there	there	ADV
taxlaw-2867	837	19	,	,	PUNCT
taxlaw-2867	837	20	fin	fin	NOUN
taxlaw-2867	838	1	.	.	PUNCT
taxlaw-2867	838	2	times	times	PROPN
taxlaw-2867	838	3	,	,	PUNCT
taxlaw-2867	838	4	march	march	PROPN
taxlaw-2867	838	5	,	,	PUNCT
taxlaw-2867	838	6	24	24	NUM
taxlaw-2867	838	7	,	,	PUNCT
taxlaw-2867	838	8	2017	2017	NUM
taxlaw-2867	838	9	,	,	PUNCT
taxlaw-2867	838	10	https://ftalphaville.ft.com/2017/03/24/2186349/for-the-brave-china-soereform-optimists-out-there/	https://ftalphaville.ft.com/2017/03/24/2186349/for-the-brave-china-soereform-optimists-out-there/	NOUN
taxlaw-2867	838	11	(	(	PUNCT
taxlaw-2867	838	12	discussing	discuss	VERB
taxlaw-2867	838	13	the	the	DET
taxlaw-2867	838	14	risk	risk	NOUN
taxlaw-2867	838	15	of	of	ADP
taxlaw-2867	838	16	extrapolating	extrapolate	VERB
taxlaw-2867	838	17	from	from	ADP
taxlaw-2867	838	18	shenhua	shenhua	NOUN
taxlaw-2867	838	19	’s	’s	PART
taxlaw-2867	838	20	special	special	ADJ
taxlaw-2867	838	21	dividend	dividend	NOUN
taxlaw-2867	838	22	)	)	PUNCT
taxlaw-2867	838	23	;	;	PUNCT
taxlaw-2867	838	24	jennifer	jennifer	PROPN
taxlaw-2867	838	25	lo	lo	PROPN
taxlaw-2867	838	26	,	,	PUNCT
taxlaw-2867	838	27	chinese	chinese	ADJ
taxlaw-2867	838	28	government	government	NOUN
taxlaw-2867	838	29	is	be	AUX
taxlaw-2867	838	30	the	the	DET
taxlaw-2867	838	31	biggest	big	ADJ
taxlaw-2867	838	32	beneficiary	beneficiary	NOUN
taxlaw-2867	838	33	of	of	ADP
taxlaw-2867	838	34	shenhua	shenhua	NOUN
taxlaw-2867	838	35	's	's	PART
taxlaw-2867	838	36	fat	fat	ADJ
taxlaw-2867	838	37	dividend	dividend	NOUN
taxlaw-2867	838	38	,	,	PUNCT
taxlaw-2867	838	39	nikkei	nikkei	PROPN
taxlaw-2867	838	40	asian	asian	PROPN
taxlaw-2867	838	41	rev	rev	PROPN
taxlaw-2867	838	42	.	.	PUNCT
taxlaw-2867	839	1	(	(	PUNCT
taxlaw-2867	839	2	march	march	PROPN
taxlaw-2867	839	3	20	20	NUM
taxlaw-2867	839	4	,	,	PUNCT
taxlaw-2867	839	5	2017	2017	NUM
taxlaw-2867	839	6	)	)	PUNCT
taxlaw-2867	839	7	,	,	PUNCT
taxlaw-2867	839	8	https://asia.nikkei.com/markets/equities/chinese-government-is-the-biggest-beneficiary-of-shenhua-s-fat-dividend	https://asia.nikkei.com/markets/equities/chinese-government-is-the-biggest-beneficiary-of-shenhua-s-fat-dividend	PROPN
taxlaw-2867	840	1	[	[	X
taxlaw-2867	840	2	https://perma.cc/ka39-cmh3	https://perma.cc/ka39-cmh3	X
taxlaw-2867	840	3	]	]	X
taxlaw-2867	840	4	(	(	PUNCT
taxlaw-2867	840	5	noting	note	VERB
taxlaw-2867	840	6	that	that	SCONJ
taxlaw-2867	840	7	the	the	DET
taxlaw-2867	840	8	chinese	chinese	ADJ
taxlaw-2867	840	9	government	government	NOUN
taxlaw-2867	840	10	stands	stand	VERB
taxlaw-2867	840	11	as	as	ADP
taxlaw-2867	840	12	the	the	DET
taxlaw-2867	840	13	largest	large	ADJ
taxlaw-2867	840	14	beneficiary	beneficiary	NOUN
taxlaw-2867	840	15	of	of	ADP
taxlaw-2867	840	16	shenhua	shenhua	NOUN
taxlaw-2867	840	17	’s	’s	PART
taxlaw-2867	840	18	dividend	dividend	NOUN
taxlaw-2867	840	19	thanks	thank	NOUN
taxlaw-2867	840	20	to	to	ADP
taxlaw-2867	840	21	sasac	sasac	NOUN
taxlaw-2867	840	22	’s	’s	PART
taxlaw-2867	840	23	73	73	NUM
taxlaw-2867	840	24	percent	percent	NOUN
taxlaw-2867	840	25	ownership	ownership	NOUN
taxlaw-2867	840	26	stake	stake	NOUN
taxlaw-2867	840	27	in	in	ADP
taxlaw-2867	840	28	the	the	DET
taxlaw-2867	840	29	shenhua	shenhua	PROPN
taxlaw-2867	840	30	group	group	PROPN
taxlaw-2867	840	31	’s	’s	PART
taxlaw-2867	840	32	parent	parent	NOUN
taxlaw-2867	840	33	company	company	NOUN
taxlaw-2867	840	34	)	)	PUNCT
taxlaw-2867	840	35	.	.	PUNCT
taxlaw-2867	841	1	http://documents.worldbank.org/curated/en/961421468243568454/soe-dividends-how-much-and-to-whom	http://documents.worldbank.org/curated/en/961421468243568454/soe-dividends-how-much-and-to-whom	ADJ
taxlaw-2867	841	2	http://documents.worldbank.org/curated/en/961421468243568454/soe-dividends-how-much-and-to-whom	http://documents.worldbank.org/curated/en/961421468243568454/soe-dividends-how-much-and-to-whom	X
taxlaw-2867	841	3	https://www.files.ethz.ch/isn/128535/upi_briefing_paper_79.pdf	https://www.files.ethz.ch/isn/128535/upi_briefing_paper_79.pdf	PUNCT
taxlaw-2867	841	4	https://www.lexology.com/library/detail.aspx?g=b0609c70-e502-4fd7-bbe7-79773a48bd2b	https://www.lexology.com/library/detail.aspx?g=b0609c70-e502-4fd7-bbe7-79773a48bd2b	NOUN
taxlaw-2867	841	5	http://www.chinadaily.com.cn/bizchina/2014-05/07/content_17489550.htm	http://www.chinadaily.com.cn/bizchina/2014-05/07/content_17489550.htm	X
taxlaw-2867	841	6	2018	2018	NUM
taxlaw-2867	841	7	]	]	PUNCT
taxlaw-2867	841	8	117	117	NUM
taxlaw-2867	841	9	chinese	chinese	ADJ
taxlaw-2867	841	10	state	state	NOUN
taxlaw-2867	841	11	capitalism	capitalism	NOUN
taxlaw-2867	841	12	and	and	CCONJ
taxlaw-2867	841	13	the	the	DET
taxlaw-2867	841	14	international	international	ADJ
taxlaw-2867	841	15	tax	tax	NOUN
taxlaw-2867	841	16	regime	regime	NOUN
taxlaw-2867	841	17	chinese	chinese	ADJ
taxlaw-2867	841	18	soes	soe	NOUN
taxlaw-2867	841	19	remain	remain	VERB
taxlaw-2867	841	20	far	far	ADV
taxlaw-2867	841	21	below	below	ADP
taxlaw-2867	841	22	the	the	DET
taxlaw-2867	841	23	average	average	ADJ
taxlaw-2867	841	24	dividend	dividend	NOUN
taxlaw-2867	841	25	rates	rate	NOUN
taxlaw-2867	841	26	paid	pay	VERB
taxlaw-2867	841	27	by	by	ADP
taxlaw-2867	841	28	major	major	ADJ
taxlaw-2867	841	29	u.s	u.s	PROPN
taxlaw-2867	841	30	.	.	PROPN
taxlaw-2867	841	31	firms	firm	NOUN
taxlaw-2867	841	32	or	or	CCONJ
taxlaw-2867	841	33	by	by	ADP
taxlaw-2867	841	34	soes	soe	NOUN
taxlaw-2867	841	35	in	in	ADP
taxlaw-2867	841	36	other	other	ADJ
taxlaw-2867	841	37	economies.301	economies.301	NOUN
taxlaw-2867	841	38	in	in	ADP
taxlaw-2867	841	39	conclusion	conclusion	NOUN
taxlaw-2867	841	40	,	,	PUNCT
taxlaw-2867	841	41	enterprise	enterprise	NOUN
taxlaw-2867	841	42	income	income	NOUN
taxlaw-2867	841	43	taxation	taxation	NOUN
taxlaw-2867	841	44	of	of	ADP
taxlaw-2867	841	45	both	both	DET
taxlaw-2867	841	46	private	private	ADJ
taxlaw-2867	841	47	enterprises	enterprise	NOUN
taxlaw-2867	841	48	and	and	CCONJ
taxlaw-2867	841	49	soes	soe	NOUN
taxlaw-2867	841	50	is	be	AUX
taxlaw-2867	841	51	likely	likely	ADJ
taxlaw-2867	841	52	to	to	PART
taxlaw-2867	841	53	remain	remain	VERB
taxlaw-2867	841	54	a	a	DET
taxlaw-2867	841	55	core	core	NOUN
taxlaw-2867	841	56	component	component	NOUN
taxlaw-2867	841	57	of	of	ADP
taxlaw-2867	841	58	chinese	chinese	ADJ
taxlaw-2867	841	59	tax	tax	NOUN
taxlaw-2867	841	60	policy	policy	NOUN
taxlaw-2867	841	61	.	.	PUNCT
taxlaw-2867	842	1	enterprise	enterprise	NOUN
taxlaw-2867	842	2	income	income	NOUN
taxlaw-2867	842	3	taxation	taxation	NOUN
taxlaw-2867	842	4	remains	remain	VERB
taxlaw-2867	842	5	an	an	DET
taxlaw-2867	842	6	important	important	ADJ
taxlaw-2867	842	7	source	source	NOUN
taxlaw-2867	842	8	of	of	ADP
taxlaw-2867	842	9	tax	tax	NOUN
taxlaw-2867	842	10	revenue	revenue	NOUN
taxlaw-2867	842	11	.	.	PUNCT
taxlaw-2867	843	1	it	it	PRON
taxlaw-2867	843	2	enables	enable	VERB
taxlaw-2867	843	3	the	the	DET
taxlaw-2867	843	4	government	government	NOUN
taxlaw-2867	843	5	to	to	PART
taxlaw-2867	843	6	claim	claim	VERB
taxlaw-2867	843	7	a	a	DET
taxlaw-2867	843	8	higher	high	ADJ
taxlaw-2867	843	9	percentage	percentage	NOUN
taxlaw-2867	843	10	of	of	ADP
taxlaw-2867	843	11	soe	soe	PROPN
taxlaw-2867	843	12	revenue	revenue	NOUN
taxlaw-2867	843	13	from	from	ADP
taxlaw-2867	843	14	mixed	mixed	ADJ
taxlaw-2867	843	15	-	-	PUNCT
taxlaw-2867	843	16	ownership	ownership	NOUN
taxlaw-2867	843	17	enterprises	enterprise	NOUN
taxlaw-2867	843	18	than	than	SCONJ
taxlaw-2867	843	19	it	it	PRON
taxlaw-2867	843	20	would	would	AUX
taxlaw-2867	843	21	be	be	AUX
taxlaw-2867	843	22	entitled	entitle	VERB
taxlaw-2867	843	23	to	to	ADP
taxlaw-2867	843	24	based	base	VERB
taxlaw-2867	843	25	solely	solely	ADV
taxlaw-2867	843	26	upon	upon	SCONJ
taxlaw-2867	843	27	its	its	PRON
taxlaw-2867	843	28	ownership	ownership	NOUN
taxlaw-2867	843	29	stake	stake	NOUN
taxlaw-2867	843	30	.	.	PUNCT
taxlaw-2867	844	1	and	and	CCONJ
taxlaw-2867	844	2	despite	despite	SCONJ
taxlaw-2867	844	3	recent	recent	ADJ
taxlaw-2867	844	4	increases	increase	NOUN
taxlaw-2867	844	5	in	in	ADP
taxlaw-2867	844	6	soe	soe	PROPN
taxlaw-2867	844	7	dividend	dividend	NOUN
taxlaw-2867	844	8	distributions	distribution	NOUN
taxlaw-2867	844	9	,	,	PUNCT
taxlaw-2867	844	10	it	it	PRON
taxlaw-2867	844	11	remains	remain	VERB
taxlaw-2867	844	12	the	the	DET
taxlaw-2867	844	13	primary	primary	ADJ
taxlaw-2867	844	14	mechanism	mechanism	NOUN
taxlaw-2867	844	15	for	for	ADP
taxlaw-2867	844	16	transferring	transfer	VERB
taxlaw-2867	844	17	soe	soe	PROPN
taxlaw-2867	844	18	revenue	revenue	NOUN
taxlaw-2867	844	19	to	to	ADP
taxlaw-2867	844	20	the	the	DET
taxlaw-2867	844	21	state	state	NOUN
taxlaw-2867	844	22	.	.	PUNCT
taxlaw-2867	845	1	b.	b.	PROPN
taxlaw-2867	845	2	maintenance	maintenance	NOUN
taxlaw-2867	845	3	of	of	ADP
taxlaw-2867	845	4	worldwide	worldwide	ADJ
taxlaw-2867	845	5	corporate	corporate	ADJ
taxlaw-2867	845	6	taxation	taxation	NOUN
taxlaw-2867	845	7	having	having	AUX
taxlaw-2867	845	8	established	establish	VERB
taxlaw-2867	845	9	that	that	DET
taxlaw-2867	845	10	enterprise	enterprise	NOUN
taxlaw-2867	845	11	income	income	NOUN
taxlaw-2867	845	12	taxation	taxation	NOUN
taxlaw-2867	845	13	is	be	AUX
taxlaw-2867	845	14	likely	likely	ADJ
taxlaw-2867	845	15	to	to	PART
taxlaw-2867	845	16	remain	remain	VERB
taxlaw-2867	845	17	an	an	DET
taxlaw-2867	845	18	important	important	ADJ
taxlaw-2867	845	19	element	element	NOUN
taxlaw-2867	845	20	of	of	ADP
taxlaw-2867	845	21	chinese	chinese	ADJ
taxlaw-2867	845	22	tax	tax	NOUN
taxlaw-2867	845	23	policy	policy	NOUN
taxlaw-2867	845	24	,	,	PUNCT
taxlaw-2867	845	25	this	this	DET
taxlaw-2867	845	26	part	part	NOUN
taxlaw-2867	845	27	argues	argue	VERB
taxlaw-2867	845	28	that	that	SCONJ
taxlaw-2867	845	29	its	its	PRON
taxlaw-2867	845	30	unique	unique	ADJ
taxlaw-2867	845	31	system	system	NOUN
taxlaw-2867	845	32	of	of	ADP
taxlaw-2867	845	33	state	state	NOUN
taxlaw-2867	845	34	capitalism	capitalism	NOUN
taxlaw-2867	845	35	may	may	AUX
taxlaw-2867	845	36	lead	lead	VERB
taxlaw-2867	845	37	china	china	PROPN
taxlaw-2867	845	38	to	to	PART
taxlaw-2867	845	39	maintain	maintain	VERB
taxlaw-2867	845	40	a	a	DET
taxlaw-2867	845	41	relatively	relatively	ADV
taxlaw-2867	845	42	well	well	ADV
taxlaw-2867	845	43	-	-	PUNCT
taxlaw-2867	845	44	functioning	function	VERB
taxlaw-2867	845	45	system	system	NOUN
taxlaw-2867	845	46	of	of	ADP
taxlaw-2867	845	47	worldwide	worldwide	ADJ
taxlaw-2867	845	48	corporate	corporate	ADJ
taxlaw-2867	845	49	taxation	taxation	NOUN
taxlaw-2867	845	50	despite	despite	SCONJ
taxlaw-2867	845	51	an	an	DET
taxlaw-2867	845	52	international	international	ADJ
taxlaw-2867	845	53	trend	trend	NOUN
taxlaw-2867	845	54	toward	toward	ADP
taxlaw-2867	845	55	territorial	territorial	ADJ
taxlaw-2867	845	56	taxation	taxation	NOUN
taxlaw-2867	845	57	.	.	PUNCT
taxlaw-2867	846	1	in	in	ADP
taxlaw-2867	846	2	recent	recent	ADJ
taxlaw-2867	846	3	years	year	NOUN
taxlaw-2867	846	4	a	a	DET
taxlaw-2867	846	5	number	number	NOUN
taxlaw-2867	846	6	of	of	ADP
taxlaw-2867	846	7	developed	develop	VERB
taxlaw-2867	846	8	countries	country	NOUN
taxlaw-2867	846	9	,	,	PUNCT
taxlaw-2867	846	10	including	include	VERB
taxlaw-2867	846	11	the	the	DET
taxlaw-2867	846	12	united	united	PROPN
taxlaw-2867	846	13	kingdom	kingdom	PROPN
taxlaw-2867	846	14	and	and	CCONJ
taxlaw-2867	846	15	japan	japan	PROPN
taxlaw-2867	846	16	have	have	AUX
taxlaw-2867	846	17	reformed	reform	VERB
taxlaw-2867	846	18	their	their	PRON
taxlaw-2867	846	19	systems	system	NOUN
taxlaw-2867	846	20	of	of	ADP
taxlaw-2867	846	21	international	international	ADJ
taxlaw-2867	846	22	corporate	corporate	ADJ
taxlaw-2867	846	23	taxation	taxation	NOUN
taxlaw-2867	846	24	,	,	PUNCT
taxlaw-2867	846	25	shifting	shift	VERB
taxlaw-2867	846	26	away	away	ADV
taxlaw-2867	846	27	from	from	ADP
taxlaw-2867	846	28	worldwide	worldwide	ADJ
taxlaw-2867	846	29	taxation	taxation	NOUN
taxlaw-2867	846	30	and	and	CCONJ
taxlaw-2867	846	31	closer	close	ADJ
taxlaw-2867	846	32	to	to	ADP
taxlaw-2867	846	33	territorial	territorial	ADJ
taxlaw-2867	846	34	taxation	taxation	NOUN
taxlaw-2867	846	35	.	.	PUNCT
taxlaw-2867	847	1	302	302	NUM
taxlaw-2867	847	2	while	while	SCONJ
taxlaw-2867	847	3	worldwide	worldwide	ADJ
taxlaw-2867	847	4	corporate	corporate	ADJ
taxlaw-2867	847	5	taxation	taxation	NOUN
taxlaw-2867	847	6	was	be	AUX
taxlaw-2867	847	7	once	once	ADV
taxlaw-2867	847	8	the	the	DET
taxlaw-2867	847	9	oecd	oecd	PROPN
taxlaw-2867	847	10	norm	norm	NOUN
taxlaw-2867	847	11	,	,	PUNCT
taxlaw-2867	847	12	it	it	PRON
taxlaw-2867	847	13	has	have	AUX
taxlaw-2867	847	14	become	become	VERB
taxlaw-2867	847	15	an	an	DET
taxlaw-2867	847	16	outlier.303	outlier.303	NOUN
taxlaw-2867	847	17	under	under	ADP
taxlaw-2867	847	18	most	most	ADJ
taxlaw-2867	847	19	modern	modern	ADJ
taxlaw-2867	847	20	territorial	territorial	ADJ
taxlaw-2867	847	21	systems	system	NOUN
taxlaw-2867	847	22	,	,	PUNCT
taxlaw-2867	847	23	active	active	ADJ
taxlaw-2867	847	24	income	income	NOUN
taxlaw-2867	847	25	earned	earn	VERB
taxlaw-2867	847	26	abroad	abroad	ADV
taxlaw-2867	847	27	as	as	ADV
taxlaw-2867	847	28	well	well	ADV
taxlaw-2867	847	29	as	as	ADP
taxlaw-2867	847	30	dividends	dividend	NOUN
taxlaw-2867	847	31	received	receive	VERB
taxlaw-2867	847	32	from	from	ADP
taxlaw-2867	847	33	foreign	foreign	ADJ
taxlaw-2867	847	34	subsidiaries	subsidiary	NOUN
taxlaw-2867	847	35	are	be	AUX
taxlaw-2867	847	36	exempted	exempt	VERB
taxlaw-2867	847	37	from	from	ADP
taxlaw-2867	847	38	resident	resident	ADJ
taxlaw-2867	847	39	country	country	NOUN
taxlaw-2867	847	40	taxation	taxation	NOUN
taxlaw-2867	847	41	.	.	PUNCT
taxlaw-2867	848	1	in	in	ADP
taxlaw-2867	848	2	contrast	contrast	NOUN
taxlaw-2867	848	3	under	under	ADP
taxlaw-2867	848	4	a	a	DET
taxlaw-2867	848	5	worldwide	worldwide	ADJ
taxlaw-2867	848	6	system	system	NOUN
taxlaw-2867	848	7	,	,	PUNCT
taxlaw-2867	848	8	this	this	DET
taxlaw-2867	848	9	income	income	NOUN
taxlaw-2867	848	10	is	be	AUX
taxlaw-2867	848	11	subject	subject	ADJ
taxlaw-2867	848	12	to	to	ADP
taxlaw-2867	848	13	taxation	taxation	NOUN
taxlaw-2867	848	14	by	by	ADP
taxlaw-2867	848	15	the	the	DET
taxlaw-2867	848	16	resident	resident	ADJ
taxlaw-2867	848	17	country	country	NOUN
taxlaw-2867	848	18	,	,	PUNCT
taxlaw-2867	848	19	but	but	CCONJ
taxlaw-2867	848	20	a	a	DET
taxlaw-2867	848	21	foreign	foreign	ADJ
taxlaw-2867	848	22	tax	tax	NOUN
taxlaw-2867	848	23	credit	credit	NOUN
taxlaw-2867	848	24	may	may	AUX
taxlaw-2867	848	25	be	be	AUX
taxlaw-2867	848	26	available	available	ADJ
taxlaw-2867	848	27	to	to	PART
taxlaw-2867	848	28	offset	offset	VERB
taxlaw-2867	848	29	foreign	foreign	ADJ
taxlaw-2867	848	30	income	income	NOUN
taxlaw-2867	848	31	taxes	taxis	NOUN
taxlaw-2867	848	32	paid	pay	VERB
taxlaw-2867	848	33	to	to	PART
taxlaw-2867	848	34	source	source	NOUN
taxlaw-2867	848	35	countries	country	NOUN
taxlaw-2867	848	36	.	.	PUNCT
taxlaw-2867	849	1	two	two	NUM
taxlaw-2867	849	2	commonly	commonly	ADV
taxlaw-2867	849	3	identified	identify	VERB
taxlaw-2867	849	4	rationales	rationale	NOUN
taxlaw-2867	849	5	for	for	ADP
taxlaw-2867	849	6	shifting	shift	VERB
taxlaw-2867	849	7	towards	towards	ADP
taxlaw-2867	849	8	a	a	DET
taxlaw-2867	849	9	territorial	territorial	ADJ
taxlaw-2867	849	10	system	system	NOUN
taxlaw-2867	849	11	,	,	PUNCT
taxlaw-2867	849	12	is	be	AUX
taxlaw-2867	849	13	that	that	SCONJ
taxlaw-2867	849	14	it	it	PRON
taxlaw-2867	849	15	minimizes	minimize	VERB
taxlaw-2867	849	16	the	the	DET
taxlaw-2867	849	17	incentive	incentive	NOUN
taxlaw-2867	849	18	for	for	ADP
taxlaw-2867	849	19	corporate	corporate	ADJ
taxlaw-2867	849	20	inversions	inversion	NOUN
taxlaw-2867	849	21	and	and	CCONJ
taxlaw-2867	849	22	it	it	PRON
taxlaw-2867	849	23	prevents	prevent	VERB
taxlaw-2867	849	24	the	the	DET
taxlaw-2867	849	25	“	"	PUNCT
taxlaw-2867	849	26	lockout	lockout	NOUN
taxlaw-2867	849	27	”	"	PUNCT
taxlaw-2867	849	28	of	of	ADP
taxlaw-2867	849	29	earnings	earning	NOUN
taxlaw-2867	849	30	by	by	ADP
taxlaw-2867	849	31	foreign	foreign	ADJ
taxlaw-2867	849	32	subsidiaries.304	subsidiaries.304	PROPN
taxlaw-2867	849	33	first	first	ADV
taxlaw-2867	849	34	,	,	PUNCT
taxlaw-2867	849	35	in	in	ADP
taxlaw-2867	849	36	order	order	NOUN
taxlaw-2867	849	37	to	to	PART
taxlaw-2867	849	38	minimize	minimize	VERB
taxlaw-2867	849	39	the	the	DET
taxlaw-2867	849	40	tax	tax	NOUN
taxlaw-2867	849	41	burden	burden	NOUN
taxlaw-2867	849	42	on	on	ADP
taxlaw-2867	849	43	income	income	NOUN
taxlaw-2867	849	44	earned	earn	VERB
taxlaw-2867	849	45	abroad	abroad	ADV
taxlaw-2867	849	46	,	,	PUNCT
taxlaw-2867	849	47	multinationals	multinational	NOUN
taxlaw-2867	849	48	whose	whose	DET
taxlaw-2867	849	49	corporate	corporate	ADJ
taxlaw-2867	849	50	parent	parent	NOUN
taxlaw-2867	849	51	is	be	AUX
taxlaw-2867	849	52	a	a	DET
taxlaw-2867	849	53	tax	tax	NOUN
taxlaw-2867	849	54	resident	resident	NOUN
taxlaw-2867	849	55	of	of	ADP
taxlaw-2867	849	56	a	a	DET
taxlaw-2867	849	57	jurisdiction	jurisdiction	NOUN
taxlaw-2867	849	58	with	with	ADP
taxlaw-2867	849	59	a	a	DET
taxlaw-2867	849	60	worldwide	worldwide	ADJ
taxlaw-2867	849	61	taxation	taxation	NOUN
taxlaw-2867	849	62	system	system	NOUN
taxlaw-2867	849	63	may	may	AUX
taxlaw-2867	849	64	engage	engage	VERB
taxlaw-2867	849	65	in	in	ADP
taxlaw-2867	849	66	corporate	corporate	ADJ
taxlaw-2867	849	67	inversions	inversion	NOUN
taxlaw-2867	849	68	.	.	PUNCT
taxlaw-2867	850	1	through	through	ADP
taxlaw-2867	850	2	a	a	DET
taxlaw-2867	850	3	301	301	NUM
taxlaw-2867	850	4	see	see	NOUN
taxlaw-2867	850	5	milhaupt	milhaupt	NOUN
taxlaw-2867	850	6	&	&	CCONJ
taxlaw-2867	850	7	zheng	zheng	PROPN
taxlaw-2867	850	8	,	,	PUNCT
taxlaw-2867	850	9	supra	supra	PROPN
taxlaw-2867	850	10	note	note	PROPN
taxlaw-2867	850	11	23	23	NUM
taxlaw-2867	850	12	,	,	PUNCT
taxlaw-2867	850	13	at	at	ADP
taxlaw-2867	850	14	679	679	NUM
taxlaw-2867	850	15	;	;	PUNCT
taxlaw-2867	850	16	effective	effective	ADJ
taxlaw-2867	850	17	discipline	discipline	NOUN
taxlaw-2867	850	18	with	with	ADP
taxlaw-2867	850	19	adequate	adequate	ADJ
taxlaw-2867	850	20	autonomy	autonomy	NOUN
taxlaw-2867	850	21	:	:	PUNCT
taxlaw-2867	850	22	the	the	DET
taxlaw-2867	850	23	direction	direction	NOUN
taxlaw-2867	850	24	for	for	ADP
taxlaw-2867	850	25	further	further	ADJ
taxlaw-2867	850	26	reform	reform	NOUN
taxlaw-2867	850	27	of	of	ADP
taxlaw-2867	850	28	china	china	PROPN
taxlaw-2867	850	29	’s	’s	PART
taxlaw-2867	850	30	soe	soe	PROPN
taxlaw-2867	850	31	dividend	dividend	NOUN
taxlaw-2867	850	32	policy	policy	NOUN
taxlaw-2867	850	33	,	,	PUNCT
taxlaw-2867	850	34	world	world	NOUN
taxlaw-2867	850	35	bank	bank	NOUN
taxlaw-2867	850	36	policy	policy	NOUN
taxlaw-2867	850	37	note	note	NOUN
taxlaw-2867	850	38	number	number	NOUN
taxlaw-2867	850	39	53254	53254	NUM
taxlaw-2867	850	40	(	(	PUNCT
taxlaw-2867	850	41	2009	2009	NUM
taxlaw-2867	850	42	)	)	PUNCT
taxlaw-2867	850	43	,	,	PUNCT
taxlaw-2867	850	44	http://documents.worldbank.org/curated/en/358411468024535236/effective-discipline-with-adequate-autonomythe-direction-for-further-reform-of-chinas-soe-dividend-policy	http://documents.worldbank.org/curated/en/358411468024535236/effective-discipline-with-adequate-autonomythe-direction-for-further-reform-of-chinas-soe-dividend-policy	PROPN
taxlaw-2867	851	1	[	[	X
taxlaw-2867	851	2	https://perma.cc/wlf4-6ydv	https://perma.cc/wlf4-6ydv	VERB
taxlaw-2867	851	3	]	]	PUNCT
taxlaw-2867	851	4	;	;	PUNCT
taxlaw-2867	851	5	see	see	VERB
taxlaw-2867	851	6	also	also	ADV
taxlaw-2867	851	7	song	song	PROPN
taxlaw-2867	851	8	,	,	PUNCT
taxlaw-2867	851	9	yang	yang	PROPN
taxlaw-2867	851	10	&	&	CCONJ
taxlaw-2867	851	11	zhang	zhang	PROPN
taxlaw-2867	851	12	,	,	PUNCT
taxlaw-2867	851	13	supra	supra	PROPN
taxlaw-2867	851	14	note	note	PROPN
taxlaw-2867	851	15	26	26	NUM
taxlaw-2867	851	16	,	,	PUNCT
taxlaw-2867	851	17	at	at	ADP
taxlaw-2867	851	18	44	44	NUM
taxlaw-2867	851	19	(	(	PUNCT
taxlaw-2867	851	20	“	"	PUNCT
taxlaw-2867	851	21	[	[	X
taxlaw-2867	851	22	b]y	b]y	NOUN
taxlaw-2867	851	23	2010	2010	NUM
taxlaw-2867	851	24	,	,	PUNCT
taxlaw-2867	851	25	some	some	DET
taxlaw-2867	851	26	sectors	sector	NOUN
taxlaw-2867	851	27	were	be	AUX
taxlaw-2867	851	28	handing	hand	VERB
taxlaw-2867	851	29	over	over	ADP
taxlaw-2867	851	30	15	15	NUM
taxlaw-2867	851	31	percent	percent	NOUN
taxlaw-2867	851	32	of	of	ADP
taxlaw-2867	851	33	dividends	dividend	NOUN
taxlaw-2867	851	34	to	to	ADP
taxlaw-2867	851	35	the	the	DET
taxlaw-2867	851	36	government	government	NOUN
taxlaw-2867	851	37	.	.	PUNCT
taxlaw-2867	852	1	in	in	ADP
taxlaw-2867	852	2	contrast	contrast	NOUN
taxlaw-2867	852	3	,	,	PUNCT
taxlaw-2867	852	4	in	in	ADP
taxlaw-2867	852	5	some	some	DET
taxlaw-2867	852	6	european	european	ADJ
taxlaw-2867	852	7	countries	country	NOUN
taxlaw-2867	852	8	,	,	PUNCT
taxlaw-2867	852	9	such	such	ADJ
taxlaw-2867	852	10	as	as	ADP
taxlaw-2867	852	11	france	france	PROPN
taxlaw-2867	852	12	,	,	PUNCT
taxlaw-2867	852	13	germany	germany	PROPN
taxlaw-2867	852	14	and	and	CCONJ
taxlaw-2867	852	15	the	the	DET
taxlaw-2867	852	16	uk	uk	PROPN
taxlaw-2867	852	17	,	,	PUNCT
taxlaw-2867	852	18	soes	soe	NOUN
taxlaw-2867	852	19	are	be	AUX
taxlaw-2867	852	20	required	require	VERB
taxlaw-2867	852	21	to	to	PART
taxlaw-2867	852	22	turn	turn	VERB
taxlaw-2867	852	23	over	over	ADP
taxlaw-2867	852	24	50	50	NUM
taxlaw-2867	852	25	percent	percent	NOUN
taxlaw-2867	852	26	of	of	ADP
taxlaw-2867	852	27	their	their	PRON
taxlaw-2867	852	28	profits	profit	NOUN
taxlaw-2867	852	29	to	to	ADP
taxlaw-2867	852	30	the	the	DET
taxlaw-2867	852	31	treasury	treasury	NOUN
taxlaw-2867	852	32	.	.	PUNCT
taxlaw-2867	852	33	”	"	PUNCT
taxlaw-2867	852	34	)	)	PUNCT
taxlaw-2867	852	35	;	;	PUNCT
taxlaw-2867	852	36	china	china	PROPN
taxlaw-2867	852	37	plan	plan	NOUN
taxlaw-2867	852	38	on	on	ADP
taxlaw-2867	852	39	wealth	wealth	NOUN
taxlaw-2867	852	40	gap	gap	NOUN
taxlaw-2867	852	41	preserves	preserve	VERB
taxlaw-2867	852	42	much	much	ADJ
taxlaw-2867	852	43	of	of	ADP
taxlaw-2867	852	44	state	state	NOUN
taxlaw-2867	852	45	firms	firm	NOUN
taxlaw-2867	852	46	’	’	PART
taxlaw-2867	852	47	cash	cash	NOUN
taxlaw-2867	852	48	pile	pile	NOUN
taxlaw-2867	852	49	,	,	PUNCT
taxlaw-2867	852	50	reuters	reuters	PROPN
taxlaw-2867	852	51	(	(	PUNCT
taxlaw-2867	852	52	feb	feb	PROPN
taxlaw-2867	852	53	.	.	PROPN
taxlaw-2867	852	54	7	7	NUM
taxlaw-2867	852	55	,	,	PUNCT
taxlaw-2867	852	56	2013	2013	NUM
taxlaw-2867	852	57	)	)	PUNCT
taxlaw-2867	852	58	,	,	PUNCT
taxlaw-2867	852	59	https://www.reuters.com/article/china-economy-inequality/china-plan-on-wealth-gappreserves-much-of-state-firms-cash-pile-idusl4n0b652t20130207	https://www.reuters.com/article/china-economy-inequality/china-plan-on-wealth-gappreserves-much-of-state-firms-cash-pile-idusl4n0b652t20130207	VERB
taxlaw-2867	852	60	[	[	X
taxlaw-2867	852	61	https://perma.cc/7s9d-un6p	https://perma.cc/7s9d-un6p	X
taxlaw-2867	852	62	]	]	PUNCT
taxlaw-2867	852	63	(	(	PUNCT
taxlaw-2867	852	64	reporting	report	VERB
taxlaw-2867	852	65	an	an	DET
taxlaw-2867	852	66	average	average	ADJ
taxlaw-2867	852	67	dividend	dividend	NOUN
taxlaw-2867	852	68	ratio	ratio	NOUN
taxlaw-2867	852	69	of	of	ADP
taxlaw-2867	852	70	“	"	PUNCT
taxlaw-2867	852	71	33	33	NUM
taxlaw-2867	852	72	percent	percent	NOUN
taxlaw-2867	852	73	ratio	ratio	NOUN
taxlaw-2867	852	74	for	for	ADP
taxlaw-2867	852	75	49	49	NUM
taxlaw-2867	852	76	soes	soe	NOUN
taxlaw-2867	852	77	in	in	ADP
taxlaw-2867	852	78	16	16	NUM
taxlaw-2867	852	79	developed	develop	VERB
taxlaw-2867	852	80	economies	economy	NOUN
taxlaw-2867	852	81	between	between	ADP
taxlaw-2867	852	82	2000	2000	NUM
taxlaw-2867	852	83	and	and	CCONJ
taxlaw-2867	852	84	2008	2008	NUM
taxlaw-2867	852	85	”	"	PUNCT
taxlaw-2867	852	86	compared	compare	VERB
taxlaw-2867	852	87	to	to	ADP
taxlaw-2867	852	88	ratios	ratio	NOUN
taxlaw-2867	852	89	of	of	ADP
taxlaw-2867	852	90	9.0	9.0	NUM
taxlaw-2867	852	91	,	,	PUNCT
taxlaw-2867	852	92	9.4	9.4	NUM
taxlaw-2867	852	93	,	,	PUNCT
taxlaw-2867	852	94	and	and	CCONJ
taxlaw-2867	852	95	7.3	7.3	NUM
taxlaw-2867	852	96	percent	percent	NOUN
taxlaw-2867	852	97	for	for	ADP
taxlaw-2867	852	98	sasac	sasac	NOUN
taxlaw-2867	852	99	controlled	control	VERB
taxlaw-2867	852	100	soes	soe	NOUN
taxlaw-2867	852	101	in	in	ADP
taxlaw-2867	852	102	2011	2011	NUM
taxlaw-2867	852	103	,	,	PUNCT
taxlaw-2867	852	104	2010	2010	NUM
taxlaw-2867	852	105	,	,	PUNCT
taxlaw-2867	852	106	and	and	CCONJ
taxlaw-2867	852	107	2009	2009	NUM
taxlaw-2867	852	108	,	,	PUNCT
taxlaw-2867	852	109	respectively	respectively	ADV
taxlaw-2867	852	110	)	)	PUNCT
taxlaw-2867	852	111	.	.	PUNCT
taxlaw-2867	853	1	302	302	NUM
taxlaw-2867	853	2	see	see	VERB
taxlaw-2867	853	3	thornton	thornton	PROPN
taxlaw-2867	853	4	matheson	matheson	PROPN
taxlaw-2867	853	5	,	,	PUNCT
taxlaw-2867	853	6	victoria	victoria	PROPN
taxlaw-2867	853	7	perry	perry	PROPN
taxlaw-2867	853	8	&	&	CCONJ
taxlaw-2867	853	9	chandara	chandara	PROPN
taxlaw-2867	853	10	veung	veung	PROPN
taxlaw-2867	853	11	,	,	PUNCT
taxlaw-2867	853	12	territorial	territorial	ADJ
taxlaw-2867	853	13	vs.	vs.	ADP
taxlaw-2867	853	14	worldwide	worldwide	ADJ
taxlaw-2867	853	15	corporate	corporate	ADJ
taxlaw-2867	853	16	taxation	taxation	NOUN
taxlaw-2867	853	17	:	:	PUNCT
taxlaw-2867	853	18	implications	implication	NOUN
taxlaw-2867	853	19	for	for	ADP
taxlaw-2867	853	20	developing	develop	VERB
taxlaw-2867	853	21	countries	country	NOUN
taxlaw-2867	853	22	4	4	NUM
taxlaw-2867	853	23	(	(	PUNCT
taxlaw-2867	853	24	imf	imf	PROPN
taxlaw-2867	853	25	working	working	PROPN
taxlaw-2867	853	26	paper	paper	PROPN
taxlaw-2867	853	27	wp/13/205	wp/13/205	PROPN
taxlaw-2867	853	28	,	,	PUNCT
taxlaw-2867	853	29	oct	oct	PROPN
taxlaw-2867	853	30	.	.	PROPN
taxlaw-2867	853	31	2013	2013	NUM
taxlaw-2867	853	32	)	)	PUNCT
taxlaw-2867	853	33	,	,	PUNCT
taxlaw-2867	853	34	https://www.imf.org/external/pubs/ft/wp/2013/wp13205.pdf	https://www.imf.org/external/pubs/ft/wp/2013/wp13205.pdf	X
taxlaw-2867	853	35	.	.	PUNCT
taxlaw-2867	854	1	[	[	X
taxlaw-2867	854	2	https://perma.cc/d3zg-2de9	https://perma.cc/d3zg-2de9	X
taxlaw-2867	854	3	]	]	PUNCT
taxlaw-2867	854	4	.	.	PUNCT
taxlaw-2867	855	1	303	303	NUM
taxlaw-2867	855	2	see	see	VERB
taxlaw-2867	855	3	i	i	PROPN
taxlaw-2867	855	4	d.	d.	PROPN
taxlaw-2867	855	5	;	;	PUNCT
taxlaw-2867	855	6	pricewaterhousecoopers	pricewaterhousecooper	NOUN
taxlaw-2867	855	7	,	,	PUNCT
taxlaw-2867	855	8	evolution	evolution	NOUN
taxlaw-2867	855	9	of	of	ADP
taxlaw-2867	855	10	territorial	territorial	ADJ
taxlaw-2867	855	11	tax	tax	NOUN
taxlaw-2867	855	12	systems	system	NOUN
taxlaw-2867	855	13	in	in	ADP
taxlaw-2867	855	14	the	the	DET
taxlaw-2867	855	15	oecd	oecd	PROPN
taxlaw-2867	855	16	(	(	PUNCT
taxlaw-2867	855	17	2013	2013	NUM
taxlaw-2867	855	18	)	)	PUNCT
taxlaw-2867	855	19	,	,	PUNCT
taxlaw-2867	855	20	http://www.techceocouncil.org/clientuploads/reports/report%20on%20territorial%20tax%20systems_20130402b	http://www.techceocouncil.org/clientuploads/reports/report%20on%20territorial%20tax%20systems_20130402b	NOUN
taxlaw-2867	855	21	.	.	PUNCT
taxlaw-2867	856	1	pdf	pdf	NOUN
taxlaw-2867	857	1	[	[	X
taxlaw-2867	857	2	https://perma.cc/3sml-j2qv	https://perma.cc/3sml-j2qv	X
taxlaw-2867	857	3	]	]	X
taxlaw-2867	857	4	.	.	PUNCT
taxlaw-2867	858	1	304	304	NUM
taxlaw-2867	858	2	see	see	VERB
taxlaw-2867	858	3	matheson	matheson	PROPN
taxlaw-2867	858	4	,	,	PUNCT
taxlaw-2867	858	5	perry	perry	PROPN
taxlaw-2867	858	6	&	&	CCONJ
taxlaw-2867	858	7	veung	veung	PROPN
taxlaw-2867	858	8	,	,	PUNCT
taxlaw-2867	858	9	supra	supra	PROPN
taxlaw-2867	858	10	note302	note302	PROPN
taxlaw-2867	858	11	,	,	PUNCT
taxlaw-2867	858	12	at	at	ADP
taxlaw-2867	858	13	5	5	NUM
taxlaw-2867	858	14	;	;	PUNCT
taxlaw-2867	858	15	see	see	VERB
taxlaw-2867	858	16	also	also	ADV
taxlaw-2867	858	17	eric	eric	PROPN
taxlaw-2867	858	18	solomon	solomon	PROPN
taxlaw-2867	858	19	,	,	PUNCT
taxlaw-2867	858	20	corporate	corporate	ADJ
taxlaw-2867	858	21	inversions	inversion	NOUN
taxlaw-2867	858	22	:	:	PUNCT
taxlaw-2867	858	23	a	a	DET
taxlaw-2867	858	24	symptom	symptom	NOUN
taxlaw-2867	858	25	of	of	ADP
taxlaw-2867	858	26	larger	large	ADJ
taxlaw-2867	858	27	tax	tax	NOUN
taxlaw-2867	858	28	system	system	NOUN
taxlaw-2867	858	29	problems	problem	NOUN
taxlaw-2867	858	30	,	,	PUNCT
taxlaw-2867	858	31	tax	tax	NOUN
taxlaw-2867	858	32	notes	note	NOUN
taxlaw-2867	858	33	1449	1449	NUM
taxlaw-2867	858	34	(	(	PUNCT
taxlaw-2867	858	35	sept	sept	PROPN
taxlaw-2867	858	36	.	.	PROPN
taxlaw-2867	858	37	17	17	NUM
taxlaw-2867	858	38	,	,	PUNCT
taxlaw-2867	858	39	2002	2002	NUM
taxlaw-2867	858	40	)	)	PUNCT
taxlaw-2867	858	41	,	,	PUNCT
taxlaw-2867	858	42	https://www.taxnotes.com/tax-notes/corporatetaxation/corporate-inversions-symptom-larger-tax-system-problems/2012/09/17/1209951	https://www.taxnotes.com/tax-notes/corporatetaxation/corporate-inversions-symptom-larger-tax-system-problems/2012/09/17/1209951	NOUN
taxlaw-2867	858	43	(	(	PUNCT
taxlaw-2867	858	44	discussing	discuss	VERB
taxlaw-2867	858	45	inversions	inversion	NOUN
taxlaw-2867	858	46	,	,	PUNCT
taxlaw-2867	858	47	lock	lock	NOUN
taxlaw-2867	858	48	-	-	PUNCT
taxlaw-2867	858	49	out	out	NOUN
taxlaw-2867	858	50	,	,	PUNCT
taxlaw-2867	858	51	and	and	CCONJ
taxlaw-2867	858	52	other	other	ADJ
taxlaw-2867	858	53	problems	problem	NOUN
taxlaw-2867	858	54	associated	associate	VERB
taxlaw-2867	858	55	with	with	ADP
taxlaw-2867	858	56	the	the	DET
taxlaw-2867	858	57	u.s	u.s	PROPN
taxlaw-2867	858	58	.	.	PROPN
taxlaw-2867	858	59	system	system	NOUN
taxlaw-2867	858	60	of	of	ADP
taxlaw-2867	858	61	worldwide	worldwide	ADJ
taxlaw-2867	858	62	corporate	corporate	ADJ
taxlaw-2867	858	63	income	income	NOUN
taxlaw-2867	858	64	taxation	taxation	NOUN
taxlaw-2867	858	65	)	)	PUNCT
taxlaw-2867	858	66	.	.	PUNCT
taxlaw-2867	859	1	https://www.reuters.com/article/china-economy-inequality/china-plan-on-wealth-gap-preserves-much-of-state-firms-cash-pile-idusl4n0b652t20130207	https://www.reuters.com/article/china-economy-inequality/china-plan-on-wealth-gap-preserves-much-of-state-firms-cash-pile-idusl4n0b652t20130207	PROPN
taxlaw-2867	859	2	https://www.reuters.com/article/china-economy-inequality/china-plan-on-wealth-gap-preserves-much-of-state-firms-cash-pile-idusl4n0b652t20130207	https://www.reuters.com/article/china-economy-inequality/china-plan-on-wealth-gap-preserves-much-of-state-firms-cash-pile-idusl4n0b652t20130207	VERB
taxlaw-2867	859	3	https://www.taxnotes.com/tax-notes/corporate-taxation/corporate-inversions-symptom-larger-tax-system-problems/2012/09/17/1209951	https://www.taxnotes.com/tax-notes/corporate-taxation/corporate-inversions-symptom-larger-tax-system-problems/2012/09/17/1209951	PROPN
taxlaw-2867	859	4	https://www.taxnotes.com/tax-notes/corporate-taxation/corporate-inversions-symptom-larger-tax-system-problems/2012/09/17/1209951	https://www.taxnotes.com/tax-notes/corporate-taxation/corporate-inversions-symptom-larger-tax-system-problems/2012/09/17/1209951	NOUN
taxlaw-2867	859	5	118	118	NUM
taxlaw-2867	860	1	[	[	X
taxlaw-2867	860	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	860	3	columbia	columbia	PROPN
taxlaw-2867	860	4	journal	journal	PROPN
taxlaw-2867	860	5	of	of	ADP
taxlaw-2867	860	6	tax	tax	PROPN
taxlaw-2867	860	7	law	law	NOUN
taxlaw-2867	860	8	cross	cross	ADJ
taxlaw-2867	860	9	-	-	ADJ
taxlaw-2867	860	10	border	border	ADJ
taxlaw-2867	860	11	merger	merger	NOUN
taxlaw-2867	860	12	of	of	ADP
taxlaw-2867	860	13	the	the	DET
taxlaw-2867	860	14	corporate	corporate	ADJ
taxlaw-2867	860	15	parent	parent	NOUN
taxlaw-2867	860	16	with	with	ADP
taxlaw-2867	860	17	a	a	DET
taxlaw-2867	860	18	smaller	small	ADJ
taxlaw-2867	860	19	foreign	foreign	ADJ
taxlaw-2867	860	20	corporation	corporation	NOUN
taxlaw-2867	860	21	,	,	PUNCT
taxlaw-2867	860	22	the	the	DET
taxlaw-2867	860	23	parent	parent	NOUN
taxlaw-2867	860	24	may	may	AUX
taxlaw-2867	860	25	transform	transform	VERB
taxlaw-2867	860	26	itself	itself	PRON
taxlaw-2867	860	27	into	into	ADP
taxlaw-2867	860	28	a	a	DET
taxlaw-2867	860	29	tax	tax	NOUN
taxlaw-2867	860	30	resident	resident	NOUN
taxlaw-2867	860	31	of	of	ADP
taxlaw-2867	860	32	a	a	DET
taxlaw-2867	860	33	jurisdiction	jurisdiction	NOUN
taxlaw-2867	860	34	with	with	ADP
taxlaw-2867	860	35	a	a	DET
taxlaw-2867	860	36	territorial	territorial	ADJ
taxlaw-2867	860	37	system	system	NOUN
taxlaw-2867	860	38	,	,	PUNCT
taxlaw-2867	860	39	thereby	thereby	ADV
taxlaw-2867	860	40	reducing	reduce	VERB
taxlaw-2867	860	41	or	or	CCONJ
taxlaw-2867	860	42	eliminating	eliminate	VERB
taxlaw-2867	860	43	any	any	DET
taxlaw-2867	860	44	additional	additional	ADJ
taxlaw-2867	860	45	taxation	taxation	NOUN
taxlaw-2867	860	46	on	on	ADP
taxlaw-2867	860	47	the	the	DET
taxlaw-2867	860	48	earnings	earning	NOUN
taxlaw-2867	860	49	of	of	ADP
taxlaw-2867	860	50	its	its	PRON
taxlaw-2867	860	51	subsidiaries	subsidiary	NOUN
taxlaw-2867	860	52	in	in	ADP
taxlaw-2867	860	53	low	low	ADJ
taxlaw-2867	860	54	-	-	PUNCT
taxlaw-2867	860	55	tax	tax	NOUN
taxlaw-2867	860	56	jurisdictions.305	jurisdictions.305	NOUN
taxlaw-2867	860	57	secondly	secondly	ADV
taxlaw-2867	860	58	,	,	PUNCT
taxlaw-2867	860	59	multinationals	multinational	NOUN
taxlaw-2867	860	60	whose	whose	DET
taxlaw-2867	860	61	corporate	corporate	ADJ
taxlaw-2867	860	62	parent	parent	NOUN
taxlaw-2867	860	63	is	be	AUX
taxlaw-2867	860	64	a	a	DET
taxlaw-2867	860	65	resident	resident	NOUN
taxlaw-2867	860	66	of	of	ADP
taxlaw-2867	860	67	jurisdiction	jurisdiction	NOUN
taxlaw-2867	860	68	with	with	ADP
taxlaw-2867	860	69	a	a	DET
taxlaw-2867	860	70	worldwide	worldwide	ADJ
taxlaw-2867	860	71	taxation	taxation	NOUN
taxlaw-2867	860	72	system	system	NOUN
taxlaw-2867	860	73	may	may	AUX
taxlaw-2867	860	74	also	also	ADV
taxlaw-2867	860	75	choose	choose	VERB
taxlaw-2867	860	76	to	to	PART
taxlaw-2867	860	77	keep	keep	VERB
taxlaw-2867	860	78	earnings	earning	NOUN
taxlaw-2867	860	79	by	by	ADP
taxlaw-2867	860	80	foreign	foreign	ADJ
taxlaw-2867	860	81	subsidiaries	subsidiary	NOUN
taxlaw-2867	860	82	reinvested	reinveste	VERB
taxlaw-2867	860	83	abroad	abroad	ADV
taxlaw-2867	860	84	rather	rather	ADV
taxlaw-2867	860	85	than	than	ADP
taxlaw-2867	860	86	repatriating	repatriate	VERB
taxlaw-2867	860	87	this	this	DET
taxlaw-2867	860	88	foreign	foreign	ADJ
taxlaw-2867	860	89	income	income	NOUN
taxlaw-2867	860	90	.	.	PUNCT
taxlaw-2867	861	1	by	by	ADP
taxlaw-2867	861	2	keeping	keep	VERB
taxlaw-2867	861	3	foreign	foreign	ADJ
taxlaw-2867	861	4	earnings	earning	NOUN
taxlaw-2867	861	5	abroad	abroad	ADV
taxlaw-2867	861	6	,	,	PUNCT
taxlaw-2867	861	7	multinationals	multinational	NOUN
taxlaw-2867	861	8	can	can	AUX
taxlaw-2867	861	9	delay	delay	VERB
taxlaw-2867	861	10	any	any	DET
taxlaw-2867	861	11	additional	additional	ADJ
taxlaw-2867	861	12	taxation	taxation	NOUN
taxlaw-2867	861	13	by	by	ADP
taxlaw-2867	861	14	the	the	DET
taxlaw-2867	861	15	parent	parent	NOUN
taxlaw-2867	861	16	’s	’s	PART
taxlaw-2867	861	17	country	country	NOUN
taxlaw-2867	861	18	of	of	ADP
taxlaw-2867	861	19	residence	residence	NOUN
taxlaw-2867	861	20	,	,	PUNCT
taxlaw-2867	861	21	and	and	CCONJ
taxlaw-2867	861	22	thus	thus	ADV
taxlaw-2867	861	23	benefit	benefit	VERB
taxlaw-2867	861	24	from	from	ADP
taxlaw-2867	861	25	tax	tax	NOUN
taxlaw-2867	861	26	deferral.306	deferral.306	PROPN
taxlaw-2867	861	27	shifting	shift	VERB
taxlaw-2867	861	28	towards	towards	ADP
taxlaw-2867	861	29	a	a	DET
taxlaw-2867	861	30	territorial	territorial	ADJ
taxlaw-2867	861	31	system	system	NOUN
taxlaw-2867	861	32	reduces	reduce	VERB
taxlaw-2867	861	33	the	the	DET
taxlaw-2867	861	34	incentive	incentive	NOUN
taxlaw-2867	861	35	for	for	SCONJ
taxlaw-2867	861	36	resident	resident	ADJ
taxlaw-2867	861	37	multinationals	multinational	NOUN
taxlaw-2867	861	38	to	to	PART
taxlaw-2867	861	39	engage	engage	VERB
taxlaw-2867	861	40	in	in	ADP
taxlaw-2867	861	41	these	these	DET
taxlaw-2867	861	42	two	two	NUM
taxlaw-2867	861	43	tax	tax	NOUN
taxlaw-2867	861	44	-	-	PUNCT
taxlaw-2867	861	45	avoidance	avoidance	NOUN
taxlaw-2867	861	46	practices.307	practices.307	NOUN
taxlaw-2867	861	47	however	however	ADV
taxlaw-2867	861	48	,	,	PUNCT
taxlaw-2867	861	49	it	it	PRON
taxlaw-2867	861	50	may	may	AUX
taxlaw-2867	861	51	also	also	ADV
taxlaw-2867	861	52	increase	increase	VERB
taxlaw-2867	861	53	their	their	PRON
taxlaw-2867	861	54	incentive	incentive	NOUN
taxlaw-2867	861	55	to	to	PART
taxlaw-2867	861	56	engage	engage	VERB
taxlaw-2867	861	57	in	in	ADP
taxlaw-2867	861	58	other	other	ADJ
taxlaw-2867	861	59	types	type	NOUN
taxlaw-2867	861	60	of	of	ADP
taxlaw-2867	861	61	tax	tax	NOUN
taxlaw-2867	861	62	-	-	PUNCT
taxlaw-2867	861	63	avoidance	avoidance	NOUN
taxlaw-2867	861	64	such	such	ADJ
taxlaw-2867	861	65	as	as	ADP
taxlaw-2867	861	66	transforming	transform	VERB
taxlaw-2867	861	67	domestic	domestic	ADJ
taxlaw-2867	861	68	profits	profit	NOUN
taxlaw-2867	861	69	into	into	ADP
taxlaw-2867	861	70	foreign	foreign	ADJ
taxlaw-2867	861	71	profits	profit	NOUN
taxlaw-2867	861	72	through	through	ADP
taxlaw-2867	861	73	the	the	DET
taxlaw-2867	861	74	use	use	NOUN
taxlaw-2867	861	75	of	of	ADP
taxlaw-2867	861	76	transfer	transfer	NOUN
taxlaw-2867	861	77	pricing	pricing	NOUN
taxlaw-2867	861	78	or	or	CCONJ
taxlaw-2867	861	79	thin	thin	ADJ
taxlaw-2867	861	80	capitalization.308	capitalization.308	NOUN
taxlaw-2867	861	81	thanks	thank	NOUN
taxlaw-2867	861	82	in	in	ADP
taxlaw-2867	861	83	part	part	NOUN
taxlaw-2867	861	84	to	to	ADP
taxlaw-2867	861	85	its	its	PRON
taxlaw-2867	861	86	mechanisms	mechanism	NOUN
taxlaw-2867	861	87	of	of	ADP
taxlaw-2867	861	88	control	control	NOUN
taxlaw-2867	861	89	over	over	ADP
taxlaw-2867	861	90	soes	soe	NOUN
taxlaw-2867	861	91	and	and	CCONJ
taxlaw-2867	861	92	capital	capital	NOUN
taxlaw-2867	861	93	outflows	outflow	NOUN
taxlaw-2867	861	94	,	,	PUNCT
taxlaw-2867	861	95	inversions	inversion	NOUN
taxlaw-2867	861	96	and	and	CCONJ
taxlaw-2867	861	97	the	the	DET
taxlaw-2867	861	98	lock	lock	NOUN
taxlaw-2867	861	99	-	-	PUNCT
taxlaw-2867	861	100	out	out	ADP
taxlaw-2867	861	101	effect	effect	NOUN
taxlaw-2867	861	102	are	be	AUX
taxlaw-2867	861	103	likely	likely	ADJ
taxlaw-2867	861	104	to	to	PART
taxlaw-2867	861	105	be	be	AUX
taxlaw-2867	861	106	of	of	ADP
taxlaw-2867	861	107	much	much	ADV
taxlaw-2867	861	108	less	less	ADJ
taxlaw-2867	861	109	concern	concern	NOUN
taxlaw-2867	861	110	to	to	ADP
taxlaw-2867	861	111	china	china	PROPN
taxlaw-2867	861	112	than	than	ADP
taxlaw-2867	861	113	to	to	ADP
taxlaw-2867	861	114	other	other	ADJ
taxlaw-2867	861	115	countries	country	NOUN
taxlaw-2867	861	116	with	with	ADP
taxlaw-2867	861	117	more	more	ADV
taxlaw-2867	861	118	free	free	ADJ
taxlaw-2867	861	119	market	market	NOUN
taxlaw-2867	861	120	economies	economy	NOUN
taxlaw-2867	861	121	.	.	PUNCT
taxlaw-2867	862	1	with	with	ADP
taxlaw-2867	862	2	soes	soe	NOUN
taxlaw-2867	862	3	responsible	responsible	ADJ
taxlaw-2867	862	4	for	for	ADP
taxlaw-2867	862	5	the	the	DET
taxlaw-2867	862	6	majority	majority	NOUN
taxlaw-2867	862	7	of	of	ADP
taxlaw-2867	862	8	chinese	chinese	PROPN
taxlaw-2867	862	9	outbound	outbound	PROPN
taxlaw-2867	862	10	investment	investment	NOUN
taxlaw-2867	862	11	,	,	PUNCT
taxlaw-2867	862	12	the	the	DET
taxlaw-2867	862	13	party	party	NOUN
taxlaw-2867	862	14	-	-	PUNCT
taxlaw-2867	862	15	state	state	NOUN
taxlaw-2867	862	16	can	can	AUX
taxlaw-2867	862	17	leverage	leverage	VERB
taxlaw-2867	862	18	its	its	PRON
taxlaw-2867	862	19	position	position	NOUN
taxlaw-2867	862	20	as	as	ADP
taxlaw-2867	862	21	controlling	control	VERB
taxlaw-2867	862	22	shareholder	shareholder	NOUN
taxlaw-2867	862	23	and	and	CCONJ
taxlaw-2867	862	24	personnel	personnel	NOUN
taxlaw-2867	862	25	manager	manager	NOUN
taxlaw-2867	862	26	to	to	PART
taxlaw-2867	862	27	limit	limit	VERB
taxlaw-2867	862	28	outwardly	outwardly	ADV
taxlaw-2867	862	29	apparent	apparent	ADJ
taxlaw-2867	862	30	avoidance	avoidance	NOUN
taxlaw-2867	862	31	of	of	ADP
taxlaw-2867	862	32	chinese	chinese	ADJ
taxlaw-2867	862	33	taxation	taxation	NOUN
taxlaw-2867	862	34	.	.	PUNCT
taxlaw-2867	863	1	firstly	firstly	ADV
taxlaw-2867	863	2	,	,	PUNCT
taxlaw-2867	863	3	as	as	ADP
taxlaw-2867	863	4	the	the	DET
taxlaw-2867	863	5	controlling	control	VERB
taxlaw-2867	863	6	shareholder	shareholder	NOUN
taxlaw-2867	863	7	in	in	ADP
taxlaw-2867	863	8	central	central	ADJ
taxlaw-2867	863	9	soes	soe	NOUN
taxlaw-2867	863	10	,	,	PUNCT
taxlaw-2867	863	11	sasac	sasac	NOUN
taxlaw-2867	863	12	has	have	VERB
taxlaw-2867	863	13	the	the	DET
taxlaw-2867	863	14	power	power	NOUN
taxlaw-2867	863	15	to	to	PART
taxlaw-2867	863	16	veto	veto	VERB
taxlaw-2867	863	17	any	any	DET
taxlaw-2867	863	18	soe	soe	PROPN
taxlaw-2867	863	19	merger	merger	NOUN
taxlaw-2867	863	20	or	or	CCONJ
taxlaw-2867	863	21	restructuring	restructuring	NOUN
taxlaw-2867	863	22	,	,	PUNCT
taxlaw-2867	863	23	such	such	ADJ
taxlaw-2867	863	24	as	as	ADP
taxlaw-2867	863	25	tax	tax	NOUN
taxlaw-2867	863	26	-	-	PUNCT
taxlaw-2867	863	27	motivated	motivate	VERB
taxlaw-2867	863	28	corporate	corporate	ADJ
taxlaw-2867	863	29	inversions	inversion	NOUN
taxlaw-2867	863	30	,	,	PUNCT
taxlaw-2867	863	31	that	that	PRON
taxlaw-2867	863	32	would	would	AUX
taxlaw-2867	863	33	undermine	undermine	VERB
taxlaw-2867	863	34	public	public	ADJ
taxlaw-2867	863	35	confidence	confidence	NOUN
taxlaw-2867	863	36	in	in	ADP
taxlaw-2867	863	37	the	the	DET
taxlaw-2867	863	38	integrity	integrity	NOUN
taxlaw-2867	863	39	of	of	ADP
taxlaw-2867	863	40	the	the	DET
taxlaw-2867	863	41	chinese	chinese	ADJ
taxlaw-2867	863	42	tax	tax	NOUN
taxlaw-2867	863	43	system	system	NOUN
taxlaw-2867	863	44	.	.	PUNCT
taxlaw-2867	864	1	similarly	similarly	ADV
taxlaw-2867	864	2	,	,	PUNCT
taxlaw-2867	864	3	under	under	ADP
taxlaw-2867	864	4	the	the	DET
taxlaw-2867	864	5	communist	communist	PROPN
taxlaw-2867	864	6	party	party	PROPN
taxlaw-2867	864	7	’s	’s	PART
taxlaw-2867	864	8	personnel	personnel	NOUN
taxlaw-2867	864	9	system	system	NOUN
taxlaw-2867	864	10	,	,	PUNCT
taxlaw-2867	864	11	soe	soe	PROPN
taxlaw-2867	864	12	executives	executive	NOUN
taxlaw-2867	864	13	would	would	AUX
taxlaw-2867	864	14	torpedo	torpedo	VERB
taxlaw-2867	864	15	their	their	PRON
taxlaw-2867	864	16	future	future	ADJ
taxlaw-2867	864	17	career	career	NOUN
taxlaw-2867	864	18	prospects	prospect	NOUN
taxlaw-2867	864	19	if	if	SCONJ
taxlaw-2867	864	20	they	they	PRON
taxlaw-2867	864	21	sought	seek	VERB
taxlaw-2867	864	22	to	to	PART
taxlaw-2867	864	23	engage	engage	VERB
taxlaw-2867	864	24	in	in	ADP
taxlaw-2867	864	25	a	a	DET
taxlaw-2867	864	26	corporate	corporate	ADJ
taxlaw-2867	864	27	inversion	inversion	NOUN
taxlaw-2867	864	28	of	of	ADP
taxlaw-2867	864	29	the	the	DET
taxlaw-2867	864	30	group	group	NOUN
taxlaw-2867	864	31	parent	parent	NOUN
taxlaw-2867	864	32	of	of	ADP
taxlaw-2867	864	33	a	a	DET
taxlaw-2867	864	34	major	major	ADJ
taxlaw-2867	864	35	chinese	chinese	ADJ
taxlaw-2867	864	36	soe	soe	PROPN
taxlaw-2867	864	37	,	,	PUNCT
taxlaw-2867	864	38	especially	especially	ADV
taxlaw-2867	864	39	in	in	ADP
taxlaw-2867	864	40	light	light	NOUN
taxlaw-2867	864	41	of	of	ADP
taxlaw-2867	864	42	the	the	DET
taxlaw-2867	864	43	government	government	NOUN
taxlaw-2867	864	44	’s	’s	PART
taxlaw-2867	864	45	identification	identification	NOUN
taxlaw-2867	864	46	of	of	ADP
taxlaw-2867	864	47	their	their	PRON
taxlaw-2867	864	48	economic	economic	ADJ
taxlaw-2867	864	49	success	success	NOUN
taxlaw-2867	864	50	as	as	ADP
taxlaw-2867	864	51	a	a	DET
taxlaw-2867	864	52	point	point	NOUN
taxlaw-2867	864	53	of	of	ADP
taxlaw-2867	864	54	national	national	ADJ
taxlaw-2867	864	55	pride.309	pride.309	NOUN
taxlaw-2867	864	56	secondly	secondly	ADV
taxlaw-2867	864	57	,	,	PUNCT
taxlaw-2867	864	58	the	the	DET
taxlaw-2867	864	59	state	state	NOUN
taxlaw-2867	864	60	has	have	VERB
taxlaw-2867	864	61	the	the	DET
taxlaw-2867	864	62	capability	capability	NOUN
taxlaw-2867	864	63	to	to	PART
taxlaw-2867	864	64	force	force	VERB
taxlaw-2867	864	65	soes	soe	NOUN
taxlaw-2867	864	66	to	to	PART
taxlaw-2867	864	67	repatriate	repatriate	VERB
taxlaw-2867	864	68	foreign	foreign	ADJ
taxlaw-2867	864	69	earnings	earning	NOUN
taxlaw-2867	864	70	,	,	PUNCT
taxlaw-2867	864	71	thus	thus	ADV
taxlaw-2867	864	72	minimizing	minimize	VERB
taxlaw-2867	864	73	any	any	DET
taxlaw-2867	864	74	lockout	lockout	NOUN
taxlaw-2867	864	75	effect	effect	NOUN
taxlaw-2867	864	76	.	.	PUNCT
taxlaw-2867	865	1	as	as	SCONJ
taxlaw-2867	865	2	noted	note	VERB
taxlaw-2867	865	3	above	above	ADV
taxlaw-2867	865	4	,	,	PUNCT
taxlaw-2867	865	5	the	the	DET
taxlaw-2867	865	6	central	central	ADJ
taxlaw-2867	865	7	305	305	NUM
taxlaw-2867	865	8	see	see	VERB
taxlaw-2867	865	9	orsolya	orsolya	PROPN
taxlaw-2867	865	10	kun	kun	NOUN
taxlaw-2867	865	11	,	,	PUNCT
taxlaw-2867	865	12	corporate	corporate	ADJ
taxlaw-2867	865	13	inversions	inversion	NOUN
taxlaw-2867	865	14	:	:	PUNCT
taxlaw-2867	865	15	the	the	DET
taxlaw-2867	865	16	interplay	interplay	NOUN
taxlaw-2867	865	17	of	of	ADP
taxlaw-2867	865	18	tax	tax	NOUN
taxlaw-2867	865	19	,	,	PUNCT
taxlaw-2867	865	20	corporate	corporate	ADJ
taxlaw-2867	865	21	,	,	PUNCT
taxlaw-2867	865	22	and	and	CCONJ
taxlaw-2867	865	23	economic	economic	ADJ
taxlaw-2867	865	24	implications	implication	NOUN
taxlaw-2867	865	25	,	,	PUNCT
taxlaw-2867	865	26	29	29	NUM
taxlaw-2867	865	27	del	del	PROPN
taxlaw-2867	865	28	.	.	PROPN
taxlaw-2867	865	29	j.	j.	PROPN
taxlaw-2867	865	30	corp	corp	PROPN
taxlaw-2867	865	31	.	.	PROPN
taxlaw-2867	865	32	l.	l.	PROPN
taxlaw-2867	865	33	313	313	NUM
taxlaw-2867	865	34	(	(	PUNCT
taxlaw-2867	865	35	2004	2004	NUM
taxlaw-2867	865	36	)	)	PUNCT
taxlaw-2867	865	37	;	;	PUNCT
taxlaw-2867	865	38	daniel	daniel	PROPN
taxlaw-2867	865	39	n.	n.	PROPN
taxlaw-2867	865	40	shaviro	shaviro	PROPN
taxlaw-2867	865	41	,	,	PUNCT
taxlaw-2867	866	1	the	the	DET
taxlaw-2867	866	2	david	david	PROPN
taxlaw-2867	866	3	r.	r.	PROPN
taxlaw-2867	866	4	tillinghast	tillinghast	PROPN
taxlaw-2867	866	5	lecture	lecture	PROPN
taxlaw-2867	866	6	:	:	PUNCT
taxlaw-2867	866	7	the	the	DET
taxlaw-2867	866	8	rising	rise	VERB
taxlaw-2867	866	9	tax	tax	NOUN
taxlaw-2867	866	10	-	-	PUNCT
taxlaw-2867	866	11	electivity	electivity	NOUN
taxlaw-2867	866	12	of	of	ADP
taxlaw-2867	866	13	u.s	u.s	PROPN
taxlaw-2867	866	14	.	.	PROPN
taxlaw-2867	866	15	corporate	corporate	ADJ
taxlaw-2867	866	16	residence	residence	NOUN
taxlaw-2867	866	17	(	(	PUNCT
taxlaw-2867	866	18	n.y.u	n.y.u	NOUN
taxlaw-2867	866	19	.	.	PUNCT
taxlaw-2867	867	1	pub	pub	NOUN
taxlaw-2867	867	2	.	.	PUNCT
taxlaw-2867	868	1	law	law	NOUN
taxlaw-2867	868	2	and	and	CCONJ
taxlaw-2867	868	3	legal	legal	ADJ
taxlaw-2867	868	4	theory	theory	NOUN
taxlaw-2867	868	5	working	working	NOUN
taxlaw-2867	868	6	paper	paper	NOUN
taxlaw-2867	868	7	no	no	INTJ
taxlaw-2867	868	8	.	.	PROPN
taxlaw-2867	869	1	232	232	NUM
taxlaw-2867	869	2	2010	2010	NUM
taxlaw-2867	869	3	)	)	PUNCT
taxlaw-2867	869	4	,	,	PUNCT
taxlaw-2867	869	5	http://lsr.nellco.org/cgi/viewcontent.cgi?article=1233&context=nyu_plltwp	http://lsr.nellco.org/cgi/viewcontent.cgi?article=1233&context=nyu_plltwp	NOUN
taxlaw-2867	869	6	,	,	PUNCT
taxlaw-2867	870	1	[	[	X
taxlaw-2867	870	2	https://perma.cc/u9uj-h38l	https://perma.cc/u9uj-h38l	X
taxlaw-2867	870	3	]	]	X
taxlaw-2867	870	4	.	.	PUNCT
taxlaw-2867	871	1	306	306	NUM
taxlaw-2867	871	2	see	see	VERB
taxlaw-2867	871	3	john	john	PROPN
taxlaw-2867	871	4	r.	r.	PROPN
taxlaw-2867	871	5	graham	graham	PROPN
taxlaw-2867	871	6	,	,	PUNCT
taxlaw-2867	871	7	michelle	michelle	PROPN
taxlaw-2867	871	8	hanlon	hanlon	PROPN
taxlaw-2867	871	9	&	&	CCONJ
taxlaw-2867	871	10	terry	terry	PROPN
taxlaw-2867	871	11	j.	j.	PROPN
taxlaw-2867	871	12	shevlin	shevlin	PROPN
taxlaw-2867	871	13	,	,	PUNCT
taxlaw-2867	871	14	barriers	barrier	NOUN
taxlaw-2867	871	15	to	to	ADP
taxlaw-2867	871	16	mobility	mobility	NOUN
taxlaw-2867	871	17	:	:	PUNCT
taxlaw-2867	871	18	the	the	DET
taxlaw-2867	871	19	lockout	lockout	ADJ
taxlaw-2867	871	20	effect	effect	NOUN
taxlaw-2867	871	21	of	of	ADP
taxlaw-2867	871	22	u.s	u.s	PROPN
taxlaw-2867	871	23	.	.	PROPN
taxlaw-2867	871	24	taxation	taxation	NOUN
taxlaw-2867	871	25	of	of	ADP
taxlaw-2867	871	26	worldwide	worldwide	ADJ
taxlaw-2867	871	27	corporate	corporate	ADJ
taxlaw-2867	871	28	profits	profit	NOUN
taxlaw-2867	871	29	,	,	PUNCT
taxlaw-2867	871	30	63	63	NUM
taxlaw-2867	871	31	nat’l	nat’l	NOUN
taxlaw-2867	871	32	tax	tax	NOUN
taxlaw-2867	871	33	j.	j.	PROPN
taxlaw-2867	871	34	1111	1111	PROPN
taxlaw-2867	871	35	(	(	PUNCT
taxlaw-2867	871	36	dec	dec	PROPN
taxlaw-2867	871	37	.	.	PROPN
taxlaw-2867	871	38	2010	2010	NUM
taxlaw-2867	871	39	)	)	PUNCT
taxlaw-2867	871	40	.	.	PUNCT
taxlaw-2867	872	1	307	307	NUM
taxlaw-2867	872	2	see	see	VERB
taxlaw-2867	872	3	,	,	PUNCT
taxlaw-2867	872	4	e.g.	e.g.	ADV
taxlaw-2867	872	5	,	,	PUNCT
taxlaw-2867	872	6	matteo	matteo	PROPN
taxlaw-2867	872	7	p.	p.	PROPN
taxlaw-2867	872	8	arena	arena	PROPN
taxlaw-2867	872	9	&	&	CCONJ
taxlaw-2867	872	10	george	george	PROPN
taxlaw-2867	872	11	w.	w.	PROPN
taxlaw-2867	872	12	kutner	kutner	PROPN
taxlaw-2867	872	13	,	,	PUNCT
taxlaw-2867	872	14	territorial	territorial	ADJ
taxlaw-2867	872	15	tax	tax	NOUN
taxlaw-2867	872	16	system	system	NOUN
taxlaw-2867	872	17	reform	reform	NOUN
taxlaw-2867	872	18	and	and	CCONJ
taxlaw-2867	872	19	corporate	corporate	ADJ
taxlaw-2867	872	20	financial	financial	ADJ
taxlaw-2867	872	21	policies	policy	NOUN
taxlaw-2867	872	22	,	,	PUNCT
taxlaw-2867	872	23	28	28	NUM
taxlaw-2867	872	24	rev	rev	X
taxlaw-2867	872	25	.	.	PROPN
taxlaw-2867	872	26	fin	fin	NOUN
taxlaw-2867	872	27	.	.	PUNCT
taxlaw-2867	872	28	stud	stud	PROPN
taxlaw-2867	872	29	.	.	PUNCT
taxlaw-2867	873	1	2250	2250	NUM
taxlaw-2867	873	2	(	(	PUNCT
taxlaw-2867	873	3	2015	2015	NUM
taxlaw-2867	873	4	)	)	PUNCT
taxlaw-2867	873	5	(	(	PUNCT
taxlaw-2867	873	6	“	"	PUNCT
taxlaw-2867	873	7	we	we	PRON
taxlaw-2867	873	8	find	find	VERB
taxlaw-2867	873	9	that	that	SCONJ
taxlaw-2867	873	10	japanese	japanese	PROPN
taxlaw-2867	873	11	and	and	CCONJ
taxlaw-2867	873	12	u.k	u.k	PROPN
taxlaw-2867	873	13	.	.	PROPN
taxlaw-2867	873	14	multinationals	multinational	NOUN
taxlaw-2867	873	15	accumulate	accumulate	VERB
taxlaw-2867	873	16	less	less	ADJ
taxlaw-2867	873	17	cash	cash	NOUN
taxlaw-2867	873	18	overall	overall	ADV
taxlaw-2867	873	19	,	,	PUNCT
taxlaw-2867	873	20	invest	invest	VERB
taxlaw-2867	873	21	less	less	ADV
taxlaw-2867	873	22	abroad	abroad	ADV
taxlaw-2867	873	23	,	,	PUNCT
taxlaw-2867	873	24	and	and	CCONJ
taxlaw-2867	873	25	distribute	distribute	VERB
taxlaw-2867	873	26	more	more	ADJ
taxlaw-2867	873	27	cash	cash	NOUN
taxlaw-2867	873	28	to	to	ADP
taxlaw-2867	873	29	shareholders	shareholder	NOUN
taxlaw-2867	873	30	through	through	ADP
taxlaw-2867	873	31	dividends	dividend	NOUN
taxlaw-2867	873	32	and	and	CCONJ
taxlaw-2867	873	33	share	share	VERB
taxlaw-2867	873	34	repurchases	repurchase	NOUN
taxlaw-2867	873	35	after	after	ADP
taxlaw-2867	873	36	the	the	DET
taxlaw-2867	873	37	adoption	adoption	NOUN
taxlaw-2867	873	38	of	of	ADP
taxlaw-2867	873	39	the	the	DET
taxlaw-2867	873	40	territorial	territorial	ADJ
taxlaw-2867	873	41	system	system	NOUN
taxlaw-2867	873	42	in	in	ADP
taxlaw-2867	873	43	2009	2009	NUM
taxlaw-2867	873	44	”	"	PUNCT
taxlaw-2867	873	45	)	)	PUNCT
taxlaw-2867	873	46	;	;	PUNCT
taxlaw-2867	873	47	makoto	makoto	PROPN
taxlaw-2867	873	48	hasegawa	hasegawa	PROPN
taxlaw-2867	873	49	&	&	CCONJ
taxlaw-2867	873	50	kozo	kozo	PROPN
taxlaw-2867	873	51	kiyota	kiyota	PROPN
taxlaw-2867	873	52	,	,	PUNCT
taxlaw-2867	873	53	the	the	DET
taxlaw-2867	873	54	effect	effect	NOUN
taxlaw-2867	873	55	of	of	ADP
taxlaw-2867	873	56	moving	move	VERB
taxlaw-2867	873	57	to	to	ADP
taxlaw-2867	873	58	a	a	DET
taxlaw-2867	873	59	territorial	territorial	ADJ
taxlaw-2867	873	60	tax	tax	NOUN
taxlaw-2867	873	61	system	system	NOUN
taxlaw-2867	873	62	on	on	ADP
taxlaw-2867	873	63	profit	profit	NOUN
taxlaw-2867	873	64	repatriation	repatriation	NOUN
taxlaw-2867	873	65	:	:	PUNCT
taxlaw-2867	873	66	evidence	evidence	NOUN
taxlaw-2867	873	67	from	from	ADP
taxlaw-2867	873	68	japan	japan	PROPN
taxlaw-2867	873	69	,	,	PUNCT
taxlaw-2867	873	70	153	153	NUM
taxlaw-2867	873	71	j.	j.	PROPN
taxlaw-2867	873	72	pub	pub	PROPN
taxlaw-2867	873	73	.	.	PUNCT
taxlaw-2867	873	74	econ	econ	PROPN
taxlaw-2867	873	75	.	.	PUNCT
taxlaw-2867	874	1	92	92	NUM
taxlaw-2867	874	2	(	(	PUNCT
taxlaw-2867	874	3	2017	2017	NUM
taxlaw-2867	874	4	)	)	PUNCT
taxlaw-2867	874	5	(	(	PUNCT
taxlaw-2867	874	6	“	"	PUNCT
taxlaw-2867	874	7	[	[	X
taxlaw-2867	874	8	f]oreign	f]oreign	NOUN
taxlaw-2867	874	9	affiliates	affiliate	NOUN
taxlaw-2867	874	10	that	that	PRON
taxlaw-2867	874	11	retained	retain	VERB
taxlaw-2867	874	12	a	a	DET
taxlaw-2867	874	13	large	large	ADJ
taxlaw-2867	874	14	stock	stock	NOUN
taxlaw-2867	874	15	of	of	ADP
taxlaw-2867	874	16	retained	retain	VERB
taxlaw-2867	874	17	earnings	earning	NOUN
taxlaw-2867	874	18	…	…	PUNCT
taxlaw-2867	874	19	before	before	SCONJ
taxlaw-2867	874	20	the	the	DET
taxlaw-2867	874	21	tax	tax	NOUN
taxlaw-2867	874	22	reform	reform	NOUN
taxlaw-2867	874	23	significantly	significantly	ADV
taxlaw-2867	874	24	increased	increase	VERB
taxlaw-2867	874	25	dividend	dividend	NOUN
taxlaw-2867	874	26	payments	payment	NOUN
taxlaw-2867	874	27	to	to	ADP
taxlaw-2867	874	28	their	their	PRON
taxlaw-2867	874	29	parent	parent	NOUN
taxlaw-2867	874	30	firms	firm	NOUN
taxlaw-2867	874	31	in	in	ADP
taxlaw-2867	874	32	response	response	NOUN
taxlaw-2867	874	33	to	to	ADP
taxlaw-2867	874	34	japan	japan	PROPN
taxlaw-2867	874	35	's	's	PART
taxlaw-2867	874	36	adoption	adoption	NOUN
taxlaw-2867	874	37	of	of	ADP
taxlaw-2867	874	38	a	a	DET
taxlaw-2867	874	39	territorial	territorial	ADJ
taxlaw-2867	874	40	tax	tax	NOUN
taxlaw-2867	874	41	regime	regime	NOUN
taxlaw-2867	874	42	.	.	PUNCT
taxlaw-2867	875	1	this	this	PRON
taxlaw-2867	875	2	implies	imply	VERB
taxlaw-2867	875	3	that	that	SCONJ
taxlaw-2867	875	4	the	the	DET
taxlaw-2867	875	5	dividend	dividend	NOUN
taxlaw-2867	875	6	exemption	exemption	NOUN
taxlaw-2867	875	7	system	system	NOUN
taxlaw-2867	875	8	helped	help	VERB
taxlaw-2867	875	9	to	to	PART
taxlaw-2867	875	10	fulfill	fulfill	VERB
taxlaw-2867	875	11	its	its	PRON
taxlaw-2867	875	12	primary	primary	ADJ
taxlaw-2867	875	13	goal	goal	NOUN
taxlaw-2867	875	14	of	of	ADP
taxlaw-2867	875	15	stimulating	stimulate	VERB
taxlaw-2867	875	16	dividend	dividend	NOUN
taxlaw-2867	875	17	repatriations	repatriation	NOUN
taxlaw-2867	875	18	from	from	ADP
taxlaw-2867	875	19	foreign	foreign	ADJ
taxlaw-2867	875	20	affiliates	affiliate	NOUN
taxlaw-2867	875	21	that	that	PRON
taxlaw-2867	875	22	had	have	AUX
taxlaw-2867	875	23	amassed	amass	VERB
taxlaw-2867	875	24	large	large	ADJ
taxlaw-2867	875	25	amounts	amount	NOUN
taxlaw-2867	875	26	of	of	ADP
taxlaw-2867	875	27	foreign	foreign	ADJ
taxlaw-2867	875	28	profits	profit	NOUN
taxlaw-2867	875	29	.	.	PUNCT
taxlaw-2867	875	30	”	"	PUNCT
taxlaw-2867	875	31	)	)	PUNCT
taxlaw-2867	875	32	.	.	PUNCT
taxlaw-2867	876	1	308	308	NUM
taxlaw-2867	876	2	see	see	VERB
taxlaw-2867	876	3	matheson	matheson	PROPN
taxlaw-2867	876	4	,	,	PUNCT
taxlaw-2867	876	5	perry	perry	PROPN
taxlaw-2867	876	6	&	&	CCONJ
taxlaw-2867	876	7	veung	veung	PROPN
taxlaw-2867	876	8	,	,	PUNCT
taxlaw-2867	876	9	supra	supra	PROPN
taxlaw-2867	876	10	note	note	PROPN
taxlaw-2867	876	11	302	302	NUM
taxlaw-2867	876	12	;	;	PUNCT
taxlaw-2867	876	13	see	see	VERB
taxlaw-2867	876	14	also	also	ADV
taxlaw-2867	876	15	kevin	kevin	PROPN
taxlaw-2867	876	16	markle	markle	PROPN
taxlaw-2867	876	17	,	,	PUNCT
taxlaw-2867	876	18	a	a	DET
taxlaw-2867	876	19	comparison	comparison	NOUN
taxlaw-2867	876	20	of	of	ADP
taxlaw-2867	876	21	the	the	DET
taxlaw-2867	876	22	tax‐motivated	tax‐motivate	VERB
taxlaw-2867	876	23	income	income	NOUN
taxlaw-2867	876	24	shifting	shifting	NOUN
taxlaw-2867	876	25	of	of	ADP
taxlaw-2867	876	26	multinationals	multinational	NOUN
taxlaw-2867	876	27	in	in	ADP
taxlaw-2867	876	28	territorial	territorial	ADJ
taxlaw-2867	876	29	and	and	CCONJ
taxlaw-2867	876	30	worldwide	worldwide	ADJ
taxlaw-2867	876	31	countries	country	NOUN
taxlaw-2867	876	32	,	,	PUNCT
taxlaw-2867	876	33	33	33	NUM
taxlaw-2867	876	34	contemp	contemp	NOUN
taxlaw-2867	876	35	.	.	PUNCT
taxlaw-2867	877	1	acct	acct	NOUN
taxlaw-2867	877	2	.	.	PUNCT
taxlaw-2867	878	1	res	re	NOUN
taxlaw-2867	878	2	.	.	PROPN
taxlaw-2867	878	3	7	7	NUM
taxlaw-2867	878	4	(	(	PUNCT
taxlaw-2867	878	5	2015	2015	NUM
taxlaw-2867	878	6	)	)	PUNCT
taxlaw-2867	878	7	(	(	PUNCT
taxlaw-2867	878	8	“	"	PUNCT
taxlaw-2867	878	9	[	[	X
taxlaw-2867	878	10	o]n	o]n	PROPN
taxlaw-2867	878	11	average	average	NOUN
taxlaw-2867	878	12	,	,	PUNCT
taxlaw-2867	878	13	multinationals	multinational	NOUN
taxlaw-2867	878	14	subject	subject	ADJ
taxlaw-2867	878	15	to	to	ADP
taxlaw-2867	878	16	territorial	territorial	ADJ
taxlaw-2867	878	17	tax	tax	NOUN
taxlaw-2867	878	18	regimes	regime	NOUN
taxlaw-2867	878	19	shift	shift	VERB
taxlaw-2867	878	20	more	more	ADJ
taxlaw-2867	878	21	income	income	NOUN
taxlaw-2867	878	22	than	than	ADP
taxlaw-2867	878	23	those	those	PRON
taxlaw-2867	878	24	subject	subject	ADJ
taxlaw-2867	878	25	to	to	ADP
taxlaw-2867	878	26	worldwide	worldwide	ADJ
taxlaw-2867	878	27	tax	tax	NOUN
taxlaw-2867	878	28	regimes	regime	NOUN
taxlaw-2867	878	29	.	.	PUNCT
taxlaw-2867	878	30	”	"	PUNCT
taxlaw-2867	878	31	)	)	PUNCT
taxlaw-2867	878	32	.	.	PUNCT
taxlaw-2867	879	1	309	309	NUM
taxlaw-2867	879	2	see	see	VERB
taxlaw-2867	879	3	,	,	PUNCT
taxlaw-2867	879	4	e.g.	e.g.	ADV
taxlaw-2867	879	5	,	,	PUNCT
taxlaw-2867	879	6	arnold	arnold	PROPN
taxlaw-2867	879	7	ngowani	ngowani	PROPN
taxlaw-2867	879	8	,	,	PUNCT
taxlaw-2867	879	9	lessons	lesson	NOUN
taxlaw-2867	879	10	from	from	ADP
taxlaw-2867	879	11	china	china	PROPN
taxlaw-2867	879	12	soes	soes	PROPN
taxlaw-2867	879	13	,	,	PUNCT
taxlaw-2867	879	14	zambia	zambia	PROPN
taxlaw-2867	879	15	daily	daily	ADJ
taxlaw-2867	879	16	mail	mail	NOUN
taxlaw-2867	879	17	limited	limit	VERB
taxlaw-2867	879	18	,	,	PUNCT
taxlaw-2867	879	19	(	(	PUNCT
taxlaw-2867	879	20	oct	oct	PROPN
taxlaw-2867	879	21	.	.	PROPN
taxlaw-2867	879	22	23	23	NUM
taxlaw-2867	879	23	,	,	PUNCT
taxlaw-2867	879	24	2017	2017	NUM
taxlaw-2867	879	25	)	)	PUNCT
taxlaw-2867	879	26	,	,	PUNCT
taxlaw-2867	879	27	https://www.daily-mail.co.zm/lessons-from-china-soes/	https://www.daily-mail.co.zm/lessons-from-china-soes/	X
taxlaw-2867	880	1	[	[	X
taxlaw-2867	880	2	https://perma.cc/w9a3-z28y	https://perma.cc/w9a3-z28y	X
taxlaw-2867	880	3	]	]	X
taxlaw-2867	880	4	(	(	PUNCT
taxlaw-2867	880	5	reporting	report	VERB
taxlaw-2867	880	6	on	on	ADP
taxlaw-2867	880	7	a	a	DET
taxlaw-2867	880	8	chinese	chinese	ADJ
taxlaw-2867	880	9	organized	organize	VERB
taxlaw-2867	880	10	seminar	seminar	NOUN
taxlaw-2867	880	11	on	on	ADP
taxlaw-2867	880	12	soes	soe	NOUN
taxlaw-2867	880	13	for	for	ADP
taxlaw-2867	880	14	official	official	NOUN
taxlaw-2867	880	15	from	from	ADP
taxlaw-2867	880	16	developing	develop	VERB
taxlaw-2867	880	17	countries	country	NOUN
taxlaw-2867	880	18	and	and	CCONJ
taxlaw-2867	880	19	noting	note	VERB
taxlaw-2867	880	20	that	that	SCONJ
taxlaw-2867	880	21	chinese	chinese	ADJ
taxlaw-2867	880	22	soes	soe	NOUN
taxlaw-2867	880	23	“	"	PUNCT
taxlaw-2867	880	24	constitute	constitute	VERB
taxlaw-2867	880	25	the	the	DET
taxlaw-2867	880	26	foundation	foundation	NOUN
taxlaw-2867	880	27	of	of	ADP
taxlaw-2867	880	28	the	the	DET
taxlaw-2867	880	29	country	country	NOUN
taxlaw-2867	880	30	’s	’s	PART
taxlaw-2867	880	31	economy	economy	NOUN
taxlaw-2867	880	32	and	and	CCONJ
taxlaw-2867	880	33	pride	pride	NOUN
taxlaw-2867	880	34	.	.	PUNCT
taxlaw-2867	880	35	”	"	PUNCT
taxlaw-2867	880	36	)	)	PUNCT
taxlaw-2867	880	37	2018	2018	NUM
taxlaw-2867	880	38	]	]	PUNCT
taxlaw-2867	880	39	119	119	NUM
taxlaw-2867	880	40	chinese	chinese	ADJ
taxlaw-2867	880	41	state	state	NOUN
taxlaw-2867	880	42	capitalism	capitalism	NOUN
taxlaw-2867	880	43	and	and	CCONJ
taxlaw-2867	880	44	the	the	DET
taxlaw-2867	880	45	international	international	ADJ
taxlaw-2867	880	46	tax	tax	NOUN
taxlaw-2867	880	47	regime	regime	NOUN
taxlaw-2867	880	48	government	government	NOUN
taxlaw-2867	880	49	has	have	AUX
taxlaw-2867	880	50	imposed	impose	VERB
taxlaw-2867	880	51	dividend	dividend	NOUN
taxlaw-2867	880	52	requirements	requirement	NOUN
taxlaw-2867	880	53	on	on	ADP
taxlaw-2867	880	54	central	central	ADJ
taxlaw-2867	880	55	soes.310	soes.310	NOUN
taxlaw-2867	880	56	under	under	ADP
taxlaw-2867	880	57	its	its	PRON
taxlaw-2867	880	58	authority	authority	NOUN
taxlaw-2867	880	59	sasac	sasac	NOUN
taxlaw-2867	880	60	could	could	AUX
taxlaw-2867	880	61	impose	impose	VERB
taxlaw-2867	880	62	a	a	DET
taxlaw-2867	880	63	similar	similar	ADJ
taxlaw-2867	880	64	concomitant	concomitant	ADJ
taxlaw-2867	880	65	requirement	requirement	NOUN
taxlaw-2867	880	66	that	that	SCONJ
taxlaw-2867	880	67	foreign	foreign	ADJ
taxlaw-2867	880	68	subsidiaries	subsidiary	NOUN
taxlaw-2867	880	69	of	of	ADP
taxlaw-2867	880	70	soes	soe	NOUN
taxlaw-2867	880	71	pay	pay	VERB
taxlaw-2867	880	72	a	a	DET
taxlaw-2867	880	73	minimum	minimum	ADJ
taxlaw-2867	880	74	dividend	dividend	NOUN
taxlaw-2867	880	75	to	to	ADP
taxlaw-2867	880	76	group	group	NOUN
taxlaw-2867	880	77	parents	parent	NOUN
taxlaw-2867	880	78	.	.	PUNCT
taxlaw-2867	881	1	if	if	SCONJ
taxlaw-2867	881	2	either	either	CCONJ
taxlaw-2867	881	3	sasac	sasac	NOUN
taxlaw-2867	881	4	or	or	CCONJ
taxlaw-2867	881	5	the	the	DET
taxlaw-2867	881	6	central	central	ADJ
taxlaw-2867	881	7	organization	organization	PROPN
taxlaw-2867	881	8	department	department	PROPN
taxlaw-2867	881	9	placed	place	VERB
taxlaw-2867	881	10	a	a	DET
taxlaw-2867	881	11	high	high	ADJ
taxlaw-2867	881	12	priority	priority	NOUN
taxlaw-2867	881	13	on	on	ADP
taxlaw-2867	881	14	ensuring	ensure	VERB
taxlaw-2867	881	15	repatriation	repatriation	NOUN
taxlaw-2867	881	16	of	of	ADP
taxlaw-2867	881	17	foreign	foreign	ADJ
taxlaw-2867	881	18	earnings	earning	NOUN
taxlaw-2867	881	19	,	,	PUNCT
taxlaw-2867	881	20	soe	soe	PROPN
taxlaw-2867	881	21	executives	executive	NOUN
taxlaw-2867	881	22	would	would	AUX
taxlaw-2867	881	23	have	have	VERB
taxlaw-2867	881	24	little	little	ADJ
taxlaw-2867	881	25	choice	choice	NOUN
taxlaw-2867	881	26	to	to	PART
taxlaw-2867	881	27	comply	comply	VERB
taxlaw-2867	881	28	or	or	CCONJ
taxlaw-2867	881	29	risk	risk	VERB
taxlaw-2867	881	30	damaging	damage	VERB
taxlaw-2867	881	31	their	their	PRON
taxlaw-2867	881	32	career	career	NOUN
taxlaw-2867	881	33	prospects	prospect	NOUN
taxlaw-2867	881	34	in	in	ADP
taxlaw-2867	881	35	party	party	NOUN
taxlaw-2867	881	36	leadership	leadership	NOUN
taxlaw-2867	881	37	.	.	PUNCT
taxlaw-2867	882	1	in	in	ADP
taxlaw-2867	882	2	short	short	ADJ
taxlaw-2867	882	3	,	,	PUNCT
taxlaw-2867	882	4	party	party	NOUN
taxlaw-2867	882	5	-	-	PUNCT
taxlaw-2867	882	6	state	state	NOUN
taxlaw-2867	882	7	’s	’s	PART
taxlaw-2867	882	8	extensive	extensive	ADJ
taxlaw-2867	882	9	influence	influence	NOUN
taxlaw-2867	882	10	over	over	ADP
taxlaw-2867	882	11	soe	soe	PROPN
taxlaw-2867	882	12	governance	governance	NOUN
taxlaw-2867	882	13	can	can	AUX
taxlaw-2867	882	14	ensure	ensure	VERB
taxlaw-2867	882	15	that	that	SCONJ
taxlaw-2867	882	16	soes	soe	NOUN
taxlaw-2867	882	17	do	do	AUX
taxlaw-2867	882	18	not	not	PART
taxlaw-2867	882	19	engage	engage	VERB
taxlaw-2867	882	20	in	in	ADP
taxlaw-2867	882	21	any	any	DET
taxlaw-2867	882	22	disfavored	disfavored	ADJ
taxlaw-2867	882	23	publicfacing	publicface	VERB
taxlaw-2867	882	24	tax	tax	NOUN
taxlaw-2867	882	25	-	-	PUNCT
taxlaw-2867	882	26	avoidance	avoidance	NOUN
taxlaw-2867	882	27	strategies	strategy	NOUN
taxlaw-2867	882	28	to	to	PART
taxlaw-2867	882	29	reduce	reduce	VERB
taxlaw-2867	882	30	chinese	chinese	ADJ
taxlaw-2867	882	31	income	income	NOUN
taxlaw-2867	882	32	tax	tax	NOUN
taxlaw-2867	882	33	paid	pay	VERB
taxlaw-2867	882	34	.	.	PUNCT
taxlaw-2867	883	1	while	while	SCONJ
taxlaw-2867	883	2	the	the	DET
taxlaw-2867	883	3	party	party	NOUN
taxlaw-2867	883	4	-	-	PUNCT
taxlaw-2867	883	5	state	state	NOUN
taxlaw-2867	883	6	exerts	exert	VERB
taxlaw-2867	883	7	less	less	ADV
taxlaw-2867	883	8	direct	direct	ADJ
taxlaw-2867	883	9	influence	influence	NOUN
taxlaw-2867	883	10	over	over	ADP
taxlaw-2867	883	11	private	private	ADJ
taxlaw-2867	883	12	enterprises	enterprise	NOUN
taxlaw-2867	883	13	relative	relative	ADJ
taxlaw-2867	883	14	to	to	ADP
taxlaw-2867	883	15	soes	soe	NOUN
taxlaw-2867	883	16	,	,	PUNCT
taxlaw-2867	883	17	the	the	DET
taxlaw-2867	883	18	current	current	ADJ
taxlaw-2867	883	19	system	system	NOUN
taxlaw-2867	883	20	of	of	ADP
taxlaw-2867	883	21	capital	capital	NOUN
taxlaw-2867	883	22	controls	control	NOUN
taxlaw-2867	883	23	and	and	CCONJ
taxlaw-2867	883	24	required	require	VERB
taxlaw-2867	883	25	regulatory	regulatory	ADJ
taxlaw-2867	883	26	approvals	approval	NOUN
taxlaw-2867	883	27	for	for	ADP
taxlaw-2867	883	28	outbound	outbound	ADJ
taxlaw-2867	883	29	investments	investment	NOUN
taxlaw-2867	883	30	may	may	AUX
taxlaw-2867	883	31	limit	limit	VERB
taxlaw-2867	883	32	the	the	DET
taxlaw-2867	883	33	opportunity	opportunity	NOUN
taxlaw-2867	883	34	for	for	SCONJ
taxlaw-2867	883	35	private	private	ADJ
taxlaw-2867	883	36	chinese	chinese	ADJ
taxlaw-2867	883	37	multinationals	multinational	NOUN
taxlaw-2867	883	38	to	to	PART
taxlaw-2867	883	39	engage	engage	VERB
taxlaw-2867	883	40	in	in	ADP
taxlaw-2867	883	41	tax	tax	NOUN
taxlaw-2867	883	42	-	-	PUNCT
taxlaw-2867	883	43	motivated	motivate	VERB
taxlaw-2867	883	44	inversions	inversion	NOUN
taxlaw-2867	883	45	or	or	CCONJ
taxlaw-2867	883	46	notorious	notorious	ADJ
taxlaw-2867	883	47	tax	tax	NOUN
taxlaw-2867	883	48	-	-	PUNCT
taxlaw-2867	883	49	avoidance	avoidance	NOUN
taxlaw-2867	883	50	strategies	strategy	NOUN
taxlaw-2867	883	51	.	.	PUNCT
taxlaw-2867	884	1	according	accord	VERB
taxlaw-2867	884	2	to	to	ADP
taxlaw-2867	884	3	the	the	DET
taxlaw-2867	884	4	financial	financial	ADJ
taxlaw-2867	884	5	times	time	NOUN
taxlaw-2867	884	6	,	,	PUNCT
taxlaw-2867	884	7	the	the	DET
taxlaw-2867	884	8	dramatic	dramatic	ADJ
taxlaw-2867	884	9	tightening	tightening	NOUN
taxlaw-2867	884	10	of	of	ADP
taxlaw-2867	884	11	chinese	chinese	ADJ
taxlaw-2867	884	12	capital	capital	NOUN
taxlaw-2867	884	13	controls	control	NOUN
taxlaw-2867	884	14	in	in	ADP
taxlaw-2867	884	15	2016	2016	NUM
taxlaw-2867	884	16	caused	cause	VERB
taxlaw-2867	884	17	the	the	DET
taxlaw-2867	884	18	cancellation	cancellation	NOUN
taxlaw-2867	884	19	of	of	ADP
taxlaw-2867	884	20	at	at	ADV
taxlaw-2867	884	21	least	least	ADV
taxlaw-2867	884	22	30	30	NUM
taxlaw-2867	884	23	deals	deal	NOUN
taxlaw-2867	884	24	between	between	ADP
taxlaw-2867	884	25	chinese	chinese	ADJ
taxlaw-2867	884	26	acquirers	acquirer	NOUN
taxlaw-2867	884	27	and	and	CCONJ
taxlaw-2867	884	28	u.s	u.s	PROPN
taxlaw-2867	884	29	.	.	PROPN
taxlaw-2867	884	30	and	and	CCONJ
taxlaw-2867	884	31	european	european	ADJ
taxlaw-2867	884	32	targets	target	NOUN
taxlaw-2867	884	33	,	,	PUNCT
taxlaw-2867	884	34	worth	worth	ADJ
taxlaw-2867	884	35	a	a	DET
taxlaw-2867	884	36	total	total	NOUN
taxlaw-2867	884	37	of	of	ADP
taxlaw-2867	884	38	almost	almost	ADV
taxlaw-2867	884	39	us	we	PRON
taxlaw-2867	884	40	$	$	SYM
taxlaw-2867	884	41	76	76	NUM
taxlaw-2867	884	42	billion	billion	NUM
taxlaw-2867	884	43	,	,	PUNCT
taxlaw-2867	884	44	most	most	ADJ
taxlaw-2867	884	45	of	of	ADP
taxlaw-2867	884	46	which	which	PRON
taxlaw-2867	884	47	involved	involve	VERB
taxlaw-2867	884	48	private	private	ADJ
taxlaw-2867	884	49	chinese	chinese	ADJ
taxlaw-2867	884	50	corporations.311	corporations.311	NOUN
taxlaw-2867	884	51	the	the	DET
taxlaw-2867	884	52	fact	fact	NOUN
taxlaw-2867	884	53	that	that	SCONJ
taxlaw-2867	884	54	these	these	DET
taxlaw-2867	884	55	capital	capital	NOUN
taxlaw-2867	884	56	controls	control	NOUN
taxlaw-2867	884	57	were	be	AUX
taxlaw-2867	884	58	imposed	impose	VERB
taxlaw-2867	884	59	silently	silently	ADV
taxlaw-2867	884	60	and	and	CCONJ
taxlaw-2867	884	61	without	without	ADP
taxlaw-2867	884	62	warning	warning	NOUN
taxlaw-2867	884	63	suggests	suggest	VERB
taxlaw-2867	884	64	that	that	SCONJ
taxlaw-2867	884	65	government	government	NOUN
taxlaw-2867	884	66	regulators	regulator	NOUN
taxlaw-2867	884	67	retain	retain	VERB
taxlaw-2867	884	68	significant	significant	ADJ
taxlaw-2867	884	69	discretion	discretion	NOUN
taxlaw-2867	884	70	as	as	ADP
taxlaw-2867	884	71	to	to	ADP
taxlaw-2867	884	72	which	which	PRON
taxlaw-2867	884	73	overseas	overseas	ADJ
taxlaw-2867	884	74	acquisitions	acquisition	NOUN
taxlaw-2867	884	75	to	to	PART
taxlaw-2867	884	76	allow	allow	VERB
taxlaw-2867	884	77	to	to	PART
taxlaw-2867	884	78	go	go	VERB
taxlaw-2867	884	79	forward.312	forward.312	PROPN
taxlaw-2867	884	80	in	in	ADP
taxlaw-2867	884	81	fact	fact	NOUN
taxlaw-2867	884	82	,	,	PUNCT
taxlaw-2867	884	83	thilo	thilo	ADJ
taxlaw-2867	884	84	hanemann	hanemann	NOUN
taxlaw-2867	884	85	,	,	PUNCT
taxlaw-2867	884	86	an	an	DET
taxlaw-2867	884	87	expert	expert	NOUN
taxlaw-2867	884	88	on	on	ADP
taxlaw-2867	884	89	chinese	chinese	PROPN
taxlaw-2867	884	90	fdi	fdi	PROPN
taxlaw-2867	884	91	,	,	PUNCT
taxlaw-2867	884	92	suggests	suggest	VERB
taxlaw-2867	884	93	that	that	SCONJ
taxlaw-2867	884	94	in	in	ADP
taxlaw-2867	884	95	practice	practice	NOUN
taxlaw-2867	884	96	,	,	PUNCT
taxlaw-2867	884	97	the	the	DET
taxlaw-2867	884	98	current	current	ADJ
taxlaw-2867	884	99	system	system	NOUN
taxlaw-2867	884	100	of	of	ADP
taxlaw-2867	884	101	investment	investment	NOUN
taxlaw-2867	884	102	regulations	regulation	NOUN
taxlaw-2867	884	103	and	and	CCONJ
taxlaw-2867	884	104	capital	capital	NOUN
taxlaw-2867	884	105	controls	control	NOUN
taxlaw-2867	884	106	,	,	PUNCT
taxlaw-2867	884	107	“	"	PUNCT
taxlaw-2867	884	108	allows	allow	VERB
taxlaw-2867	884	109	the	the	DET
taxlaw-2867	884	110	government	government	NOUN
taxlaw-2867	884	111	to	to	PART
taxlaw-2867	884	112	control	control	VERB
taxlaw-2867	884	113	and	and	CCONJ
taxlaw-2867	884	114	intervene	intervene	VERB
taxlaw-2867	884	115	in	in	ADP
taxlaw-2867	884	116	every	every	DET
taxlaw-2867	884	117	single	single	ADJ
taxlaw-2867	884	118	[	[	X
taxlaw-2867	884	119	outbound	outbound	ADJ
taxlaw-2867	884	120	cross	cross	ADJ
taxlaw-2867	884	121	-	-	ADJ
taxlaw-2867	884	122	border	border	ADJ
taxlaw-2867	884	123	]	]	PUNCT
taxlaw-2867	884	124	deal	deal	NOUN
taxlaw-2867	884	125	.	.	PUNCT
taxlaw-2867	885	1	”313	”313	PUNCT
taxlaw-2867	885	2	as	as	ADP
taxlaw-2867	885	3	a	a	DET
taxlaw-2867	885	4	result	result	NOUN
taxlaw-2867	885	5	,	,	PUNCT
taxlaw-2867	885	6	even	even	ADV
taxlaw-2867	885	7	private	private	ADJ
taxlaw-2867	885	8	chinese	chinese	ADJ
taxlaw-2867	885	9	multinationals	multinational	NOUN
taxlaw-2867	885	10	would	would	AUX
taxlaw-2867	885	11	likely	likely	ADV
taxlaw-2867	885	12	find	find	VERB
taxlaw-2867	885	13	it	it	PRON
taxlaw-2867	885	14	impracticable	impracticable	ADJ
taxlaw-2867	885	15	to	to	PART
taxlaw-2867	885	16	engage	engage	VERB
taxlaw-2867	885	17	in	in	ADP
taxlaw-2867	885	18	tax	tax	NOUN
taxlaw-2867	885	19	-	-	PUNCT
taxlaw-2867	885	20	motivated	motivate	VERB
taxlaw-2867	885	21	inversions.314	inversions.314	NOUN
taxlaw-2867	885	22	in	in	ADP
taxlaw-2867	885	23	contrast	contrast	NOUN
taxlaw-2867	885	24	private	private	ADJ
taxlaw-2867	885	25	chinese	chinese	ADJ
taxlaw-2867	885	26	multinationals	multinational	NOUN
taxlaw-2867	885	27	are	be	AUX
taxlaw-2867	885	28	likely	likely	ADJ
taxlaw-2867	885	29	to	to	PART
taxlaw-2867	885	30	still	still	ADV
taxlaw-2867	885	31	find	find	VERB
taxlaw-2867	885	32	it	it	PRON
taxlaw-2867	885	33	advantageous	advantageous	ADJ
taxlaw-2867	885	34	to	to	PART
taxlaw-2867	885	35	reinvest	reinvest	VERB
taxlaw-2867	885	36	overseas	overseas	ADJ
taxlaw-2867	885	37	profits	profit	NOUN
taxlaw-2867	885	38	offshore	offshore	ADV
taxlaw-2867	885	39	in	in	ADP
taxlaw-2867	885	40	order	order	NOUN
taxlaw-2867	885	41	to	to	PART
taxlaw-2867	885	42	take	take	VERB
taxlaw-2867	885	43	advantage	advantage	NOUN
taxlaw-2867	885	44	of	of	ADP
taxlaw-2867	885	45	tax	tax	NOUN
taxlaw-2867	885	46	deferral	deferral	NOUN
taxlaw-2867	885	47	.	.	PUNCT
taxlaw-2867	886	1	therefore	therefore	ADV
taxlaw-2867	886	2	,	,	PUNCT
taxlaw-2867	886	3	it	it	PRON
taxlaw-2867	886	4	is	be	AUX
taxlaw-2867	886	5	not	not	PART
taxlaw-2867	886	6	surprising	surprising	ADJ
taxlaw-2867	886	7	that	that	SCONJ
taxlaw-2867	886	8	the	the	DET
taxlaw-2867	886	9	sat	sat	NOUN
taxlaw-2867	886	10	has	have	AUX
taxlaw-2867	886	11	begun	begin	VERB
taxlaw-2867	886	12	employing	employ	VERB
taxlaw-2867	886	13	china	china	PROPN
taxlaw-2867	886	14	’s	’s	PART
taxlaw-2867	886	15	cfc	cfc	PROPN
taxlaw-2867	886	16	rules	rule	NOUN
taxlaw-2867	886	17	against	against	ADP
taxlaw-2867	886	18	private	private	ADJ
taxlaw-2867	886	19	chinese	chinese	ADJ
taxlaw-2867	886	20	companies	company	NOUN
taxlaw-2867	886	21	with	with	ADP
taxlaw-2867	886	22	overseas	overseas	ADJ
taxlaw-2867	886	23	operations	operation	NOUN
taxlaw-2867	886	24	and	and	CCONJ
taxlaw-2867	886	25	is	be	AUX
taxlaw-2867	886	26	reportedly	reportedly	ADV
taxlaw-2867	886	27	considering	consider	VERB
taxlaw-2867	886	28	reforms	reform	NOUN
taxlaw-2867	886	29	to	to	PART
taxlaw-2867	886	30	make	make	VERB
taxlaw-2867	886	31	these	these	DET
taxlaw-2867	886	32	rules	rule	NOUN
taxlaw-2867	886	33	easier	easy	ADJ
taxlaw-2867	886	34	to	to	ADP
taxlaw-2867	886	35	administer.315	administer.315	PROPN
taxlaw-2867	886	36	moreover	moreover	ADV
taxlaw-2867	886	37	,	,	PUNCT
taxlaw-2867	886	38	if	if	SCONJ
taxlaw-2867	886	39	the	the	DET
taxlaw-2867	886	40	party	party	NOUN
taxlaw-2867	886	41	succeeds	succeed	VERB
taxlaw-2867	886	42	in	in	ADP
taxlaw-2867	886	43	its	its	PRON
taxlaw-2867	886	44	current	current	ADJ
taxlaw-2867	886	45	efforts	effort	NOUN
taxlaw-2867	886	46	to	to	PART
taxlaw-2867	886	47	have	have	AUX
taxlaw-2867	886	48	private	private	ADJ
taxlaw-2867	886	49	chinese	chinese	ADJ
taxlaw-2867	886	50	tech	tech	NOUN
taxlaw-2867	886	51	companies	company	NOUN
taxlaw-2867	886	52	give	give	VERB
taxlaw-2867	886	53	the	the	DET
taxlaw-2867	886	54	state	state	NOUN
taxlaw-2867	886	55	“	"	PUNCT
taxlaw-2867	886	56	special	special	ADJ
taxlaw-2867	886	57	management	management	NOUN
taxlaw-2867	886	58	shares	share	NOUN
taxlaw-2867	886	59	”	"	PUNCT
taxlaw-2867	886	60	and	and	CCONJ
taxlaw-2867	886	61	a	a	DET
taxlaw-2867	886	62	direct	direct	ADJ
taxlaw-2867	886	63	role	role	NOUN
taxlaw-2867	886	64	in	in	ADP
taxlaw-2867	886	65	corporate	corporate	ADJ
taxlaw-2867	886	66	decision	decision	NOUN
taxlaw-2867	886	67	making,316	making,316	VERB
taxlaw-2867	887	1	the	the	DET
taxlaw-2867	887	2	state	state	NOUN
taxlaw-2867	887	3	may	may	AUX
taxlaw-2867	887	4	gain	gain	VERB
taxlaw-2867	887	5	the	the	DET
taxlaw-2867	887	6	power	power	NOUN
taxlaw-2867	887	7	to	to	PART
taxlaw-2867	887	8	veto	veto	VERB
taxlaw-2867	887	9	blatant	blatant	ADJ
taxlaw-2867	887	10	attempts	attempt	NOUN
taxlaw-2867	887	11	to	to	PART
taxlaw-2867	887	12	avoid	avoid	VERB
taxlaw-2867	887	13	chinese	chinese	ADJ
taxlaw-2867	887	14	tax	tax	NOUN
taxlaw-2867	887	15	.	.	PUNCT
taxlaw-2867	888	1	310	310	NUM
taxlaw-2867	888	2	see	see	VERB
taxlaw-2867	888	3	supra	supra	ADJ
taxlaw-2867	888	4	text	text	NOUN
taxlaw-2867	888	5	accompanying	accompany	VERB
taxlaw-2867	888	6	note	note	NOUN
taxlaw-2867	888	7	297	297	NUM
taxlaw-2867	888	8	.	.	PUNCT
taxlaw-2867	889	1	311	311	NUM
taxlaw-2867	889	2	see	see	VERB
taxlaw-2867	889	3	claire	claire	PROPN
taxlaw-2867	889	4	jones	jones	PROPN
taxlaw-2867	889	5	,	,	PUNCT
taxlaw-2867	889	6	javier	javier	PROPN
taxlaw-2867	889	7	espinoza	espinoza	PROPN
taxlaw-2867	889	8	&	&	CCONJ
taxlaw-2867	889	9	tom	tom	PROPN
taxlaw-2867	889	10	hancock	hancock	PROPN
taxlaw-2867	889	11	,	,	PUNCT
taxlaw-2867	889	12	overseas	overseas	ADJ
taxlaw-2867	889	13	chinese	chinese	ADJ
taxlaw-2867	889	14	acquisitions	acquisition	NOUN
taxlaw-2867	889	15	worth	worth	ADJ
taxlaw-2867	889	16	$	$	SYM
taxlaw-2867	889	17	75bn	75bn	NOUN
taxlaw-2867	889	18	cancelled	cancel	VERB
taxlaw-2867	889	19	last	last	ADJ
taxlaw-2867	889	20	year	year	NOUN
taxlaw-2867	889	21	,	,	PUNCT
taxlaw-2867	889	22	fin	fin	NOUN
taxlaw-2867	889	23	.	.	PUNCT
taxlaw-2867	889	24	times	times	PROPN
taxlaw-2867	889	25	,	,	PUNCT
taxlaw-2867	889	26	feb	feb	PROPN
taxlaw-2867	889	27	.	.	PROPN
taxlaw-2867	889	28	5	5	NUM
taxlaw-2867	889	29	,	,	PUNCT
taxlaw-2867	889	30	2017	2017	NUM
taxlaw-2867	889	31	,	,	PUNCT
taxlaw-2867	889	32	https://www.ft.com/content/b0ff426c-eabe-11e6-930f-061b01e23655	https://www.ft.com/content/b0ff426c-eabe-11e6-930f-061b01e23655	PROPN
taxlaw-2867	889	33	.	.	PUNCT
taxlaw-2867	890	1	312	312	NUM
taxlaw-2867	890	2	see	see	VERB
taxlaw-2867	890	3	supra	supra	ADJ
taxlaw-2867	890	4	text	text	NOUN
taxlaw-2867	890	5	accompanying	accompany	VERB
taxlaw-2867	890	6	notes	note	NOUN
taxlaw-2867	890	7	242	242	NUM
taxlaw-2867	890	8	-	-	SYM
taxlaw-2867	890	9	243	243	NUM
taxlaw-2867	890	10	;	;	PUNCT
taxlaw-2867	890	11	see	see	VERB
taxlaw-2867	890	12	also	also	ADV
taxlaw-2867	890	13	mitchell	mitchell	PROPN
taxlaw-2867	890	14	&	&	CCONJ
taxlaw-2867	890	15	wildau	wildau	NOUN
taxlaw-2867	890	16	,	,	PUNCT
taxlaw-2867	890	17	supra	supra	PROPN
taxlaw-2867	890	18	note	note	NOUN
taxlaw-2867	890	19	25	25	NUM
taxlaw-2867	890	20	(	(	PUNCT
taxlaw-2867	890	21	noting	note	VERB
taxlaw-2867	890	22	the	the	DET
taxlaw-2867	890	23	long	long	ADJ
taxlaw-2867	890	24	delay	delay	NOUN
taxlaw-2867	890	25	between	between	ADP
taxlaw-2867	890	26	the	the	DET
taxlaw-2867	890	27	emergence	emergence	NOUN
taxlaw-2867	890	28	of	of	ADP
taxlaw-2867	890	29	chinese	chinese	ADJ
taxlaw-2867	890	30	investment	investment	NOUN
taxlaw-2867	890	31	curbs	curb	NOUN
taxlaw-2867	890	32	and	and	CCONJ
taxlaw-2867	890	33	their	their	PRON
taxlaw-2867	890	34	public	public	ADJ
taxlaw-2867	890	35	recognition	recognition	NOUN
taxlaw-2867	890	36	by	by	ADP
taxlaw-2867	890	37	state	state	NOUN
taxlaw-2867	890	38	officials	official	NOUN
taxlaw-2867	890	39	)	)	PUNCT
taxlaw-2867	890	40	.	.	PUNCT
taxlaw-2867	891	1	313	313	NUM
taxlaw-2867	891	2	leslie	leslie	PROPN
taxlaw-2867	891	3	hook	hook	NOUN
taxlaw-2867	891	4	,	,	PUNCT
taxlaw-2867	891	5	chinese	chinese	ADJ
taxlaw-2867	891	6	capital	capital	NOUN
taxlaw-2867	891	7	controls	control	NOUN
taxlaw-2867	891	8	hit	hit	VERB
taxlaw-2867	891	9	silicon	silicon	NOUN
taxlaw-2867	891	10	valley	valley	NOUN
taxlaw-2867	891	11	tech	tech	NOUN
taxlaw-2867	891	12	investors	investor	NOUN
taxlaw-2867	891	13	,	,	PUNCT
taxlaw-2867	891	14	fin	fin	NOUN
taxlaw-2867	891	15	.	.	PUNCT
taxlaw-2867	891	16	times	times	PROPN
taxlaw-2867	891	17	,	,	PUNCT
taxlaw-2867	891	18	feb	feb	PROPN
taxlaw-2867	891	19	.	.	PROPN
taxlaw-2867	891	20	5	5	NUM
taxlaw-2867	891	21	,	,	PUNCT
taxlaw-2867	891	22	2018	2018	NUM
taxlaw-2867	891	23	,	,	PUNCT
taxlaw-2867	891	24	https://www.ft.com/content/0e78335e-0152-11e8-9650-9c0ad2d7c5b5	https://www.ft.com/content/0e78335e-0152-11e8-9650-9c0ad2d7c5b5	PROPN
taxlaw-2867	891	25	.	.	PUNCT
taxlaw-2867	892	1	314	314	NUM
taxlaw-2867	892	2	see	see	VERB
taxlaw-2867	892	3	,	,	PUNCT
taxlaw-2867	892	4	e.g	e.g	PROPN
taxlaw-2867	892	5	,	,	PUNCT
taxlaw-2867	892	6	jiang	jiang	PROPN
taxlaw-2867	892	7	yuesheng	yuesheng	PROPN
taxlaw-2867	893	1	[	[	X
taxlaw-2867	893	2	姜跃生	姜跃生	X
taxlaw-2867	893	3	]	]	X
taxlaw-2867	893	4	,	,	PUNCT
taxlaw-2867	893	5	beps	beps	PROPN
taxlaw-2867	893	6	de	de	PROPN
taxlaw-2867	893	7	jiazhi	jiazhi	PROPN
taxlaw-2867	893	8	chuangzao	chuangzao	PROPN
taxlaw-2867	893	9	lun	lun	PROPN
taxlaw-2867	893	10	yu	yu	PROPN
taxlaw-2867	893	11	zhongguo	zhongguo	PROPN
taxlaw-2867	893	12	quanqiu	quanqiu	PROPN
taxlaw-2867	893	13	jiazhi	jiazhi	PROPN
taxlaw-2867	893	14	fenpei	fenpei	PROPN
taxlaw-2867	893	15	de	de	PROPN
taxlaw-2867	893	16	helihua	helihua	PROPN
taxlaw-2867	893	17	[	[	X
taxlaw-2867	893	18	beps的价值创造论与中国全球价值分配的合理化	beps的价值创造论与中国全球价值分配的合理化	NOUN
taxlaw-2867	893	19	]	]	X
taxlaw-2867	893	20	(	(	PUNCT
taxlaw-2867	893	21	value	value	NOUN
taxlaw-2867	893	22	creating	create	VERB
taxlaw-2867	893	23	theory	theory	NOUN
taxlaw-2867	893	24	reflected	reflect	VERB
taxlaw-2867	893	25	in	in	ADP
taxlaw-2867	893	26	the	the	DET
taxlaw-2867	893	27	beps	bep	NOUN
taxlaw-2867	893	28	action	action	NOUN
taxlaw-2867	893	29	plan	plan	NOUN
taxlaw-2867	893	30	and	and	CCONJ
taxlaw-2867	893	31	how	how	SCONJ
taxlaw-2867	893	32	to	to	PART
taxlaw-2867	893	33	obtain	obtain	VERB
taxlaw-2867	893	34	reasonable	reasonable	ADJ
taxlaw-2867	893	35	share	share	NOUN
taxlaw-2867	893	36	in	in	ADP
taxlaw-2867	893	37	the	the	DET
taxlaw-2867	893	38	global	global	ADJ
taxlaw-2867	893	39	value	value	NOUN
taxlaw-2867	893	40	allocation	allocation	NOUN
taxlaw-2867	893	41	)	)	PUNCT
taxlaw-2867	893	42	,	,	PUNCT
taxlaw-2867	893	43	12	12	NUM
taxlaw-2867	893	44	int’l	int’l	PRON
taxlaw-2867	893	45	tax’n	tax’n	NOUN
taxlaw-2867	893	46	in	in	ADP
taxlaw-2867	893	47	china	china	PROPN
taxlaw-2867	893	48	33	33	NUM
taxlaw-2867	893	49	,	,	PUNCT
taxlaw-2867	893	50	38	38	NUM
taxlaw-2867	893	51	(	(	PUNCT
taxlaw-2867	893	52	2014	2014	NUM
taxlaw-2867	893	53	)	)	PUNCT
taxlaw-2867	894	1	[	[	X
taxlaw-2867	894	2	国际税收	国际税收	X
taxlaw-2867	894	3	]	]	X
taxlaw-2867	894	4	(	(	PUNCT
taxlaw-2867	894	5	suggesting	suggest	VERB
taxlaw-2867	894	6	that	that	SCONJ
taxlaw-2867	894	7	chinese	chinese	ADJ
taxlaw-2867	894	8	multinationals	multinational	NOUN
taxlaw-2867	894	9	not	not	PART
taxlaw-2867	894	10	be	be	AUX
taxlaw-2867	894	11	allowed	allow	VERB
taxlaw-2867	894	12	to	to	PART
taxlaw-2867	894	13	move	move	VERB
taxlaw-2867	894	14	their	their	PRON
taxlaw-2867	894	15	global	global	ADJ
taxlaw-2867	894	16	headquarters	headquarter	NOUN
taxlaw-2867	894	17	out	out	ADP
taxlaw-2867	894	18	of	of	ADP
taxlaw-2867	894	19	china	china	PROPN
taxlaw-2867	894	20	,	,	PUNCT
taxlaw-2867	894	21	no	no	ADV
taxlaw-2867	894	22	matter	matter	ADV
taxlaw-2867	894	23	how	how	SCONJ
taxlaw-2867	894	24	large	large	ADJ
taxlaw-2867	894	25	their	their	PRON
taxlaw-2867	894	26	overseas	overseas	ADJ
taxlaw-2867	894	27	sales	sale	NOUN
taxlaw-2867	894	28	may	may	AUX
taxlaw-2867	894	29	later	later	ADV
taxlaw-2867	894	30	become	become	VERB
taxlaw-2867	894	31	)	)	PUNCT
taxlaw-2867	894	32	.	.	PUNCT
taxlaw-2867	895	1	315	315	NUM
taxlaw-2867	895	2	see	see	VERB
taxlaw-2867	895	3	wang	wang	PROPN
taxlaw-2867	895	4	haijun	haijun	PROPN
taxlaw-2867	895	5	,	,	PUNCT
taxlaw-2867	895	6	zhao	zhao	PROPN
taxlaw-2867	895	7	hongshun	hongshun	PROPN
taxlaw-2867	895	8	,	,	PUNCT
taxlaw-2867	895	9	&	&	CCONJ
taxlaw-2867	895	10	huang	huang	PROPN
taxlaw-2867	895	11	hairong	hairong	PROPN
taxlaw-2867	895	12	,	,	PUNCT
taxlaw-2867	895	13	supra	supra	PROPN
taxlaw-2867	895	14	note	note	NOUN
taxlaw-2867	895	15	123	123	NUM
taxlaw-2867	895	16	;	;	PUNCT
taxlaw-2867	895	17	mark	mark	NOUN
taxlaw-2867	895	18	melincoe	melincoe	PROPN
taxlaw-2867	895	19	,	,	PUNCT
taxlaw-2867	895	20	in	in	ADP
taxlaw-2867	895	21	china	china	PROPN
taxlaw-2867	895	22	,	,	PUNCT
taxlaw-2867	895	23	more	more	ADJ
taxlaw-2867	895	24	advance	advance	NOUN
taxlaw-2867	895	25	rulings	ruling	NOUN
taxlaw-2867	895	26	,	,	PUNCT
taxlaw-2867	895	27	more	more	ADJ
taxlaw-2867	895	28	cases	case	NOUN
taxlaw-2867	895	29	going	go	VERB
taxlaw-2867	895	30	to	to	ADP
taxlaw-2867	895	31	court	court	NOUN
taxlaw-2867	895	32	,	,	PUNCT
taxlaw-2867	895	33	bloomberg	bloomberg	PROPN
taxlaw-2867	895	34	bna	bna	PROPN
taxlaw-2867	895	35	(	(	PUNCT
taxlaw-2867	895	36	may	may	PROPN
taxlaw-2867	895	37	31	31	NUM
taxlaw-2867	895	38	,	,	PUNCT
taxlaw-2867	895	39	2016	2016	NUM
taxlaw-2867	895	40	)	)	PUNCT
taxlaw-2867	895	41	,	,	PUNCT
taxlaw-2867	895	42	https://www.bna.com/chinaadvance-rulings-n57982073273/	https://www.bna.com/chinaadvance-rulings-n57982073273/	NOUN
taxlaw-2867	895	43	[	[	X
taxlaw-2867	895	44	https://perma.cc/nuz6-j2ut	https://perma.cc/nuz6-j2ut	X
taxlaw-2867	895	45	]	]	X
taxlaw-2867	895	46	.	.	PUNCT
taxlaw-2867	896	1	316	316	NUM
taxlaw-2867	896	2	see	see	VERB
taxlaw-2867	896	3	li	li	PROPN
taxlaw-2867	896	4	yuan	yuan	PROPN
taxlaw-2867	896	5	,	,	PUNCT
taxlaw-2867	896	6	beijing	beijing	PROPN
taxlaw-2867	896	7	pushes	push	VERB
taxlaw-2867	896	8	for	for	ADP
taxlaw-2867	896	9	a	a	DET
taxlaw-2867	896	10	direct	direct	ADJ
taxlaw-2867	896	11	hand	hand	NOUN
taxlaw-2867	896	12	in	in	ADP
taxlaw-2867	896	13	china	china	PROPN
taxlaw-2867	896	14	’s	’s	PART
taxlaw-2867	896	15	big	big	ADJ
taxlaw-2867	896	16	tech	tech	NOUN
taxlaw-2867	896	17	firms	firm	NOUN
taxlaw-2867	896	18	,	,	PUNCT
taxlaw-2867	896	19	wall	wall	PROPN
taxlaw-2867	896	20	st	st	PROPN
taxlaw-2867	896	21	.	.	PROPN
taxlaw-2867	896	22	j.	j.	PROPN
taxlaw-2867	896	23	,	,	PUNCT
taxlaw-2867	896	24	oct	oct	PROPN
taxlaw-2867	896	25	.	.	PROPN
taxlaw-2867	896	26	11	11	NUM
taxlaw-2867	896	27	,	,	PUNCT
taxlaw-2867	896	28	2017	2017	NUM
taxlaw-2867	896	29	,	,	PUNCT
taxlaw-2867	896	30	https://www.wsj.com/articles/beijing-pushes-for-a-direct-hand-in-chinas-big-tech-firms-1507758314	https://www.wsj.com/articles/beijing-pushes-for-a-direct-hand-in-chinas-big-tech-firms-1507758314	PROPN
taxlaw-2867	896	31	;	;	PUNCT
taxlaw-2867	896	32	china	china	PROPN
taxlaw-2867	896	33	's	's	PART
taxlaw-2867	896	34	companies	company	NOUN
taxlaw-2867	896	35	on	on	ADP
taxlaw-2867	896	36	notice	notice	NOUN
taxlaw-2867	896	37	:	:	PUNCT
taxlaw-2867	896	38	state	state	NOUN
taxlaw-2867	896	39	preparing	prepare	VERB
taxlaw-2867	896	40	to	to	PART
taxlaw-2867	896	41	take	take	VERB
taxlaw-2867	896	42	stakes	stake	NOUN
taxlaw-2867	896	43	,	,	PUNCT
taxlaw-2867	896	44	bloomberg	bloomberg	PROPN
taxlaw-2867	896	45	(	(	PUNCT
taxlaw-2867	896	46	jan	jan	PROPN
taxlaw-2867	896	47	.	.	PROPN
taxlaw-2867	896	48	17	17	NUM
taxlaw-2867	896	49	,	,	PUNCT
taxlaw-2867	896	50	2018	2018	NUM
taxlaw-2867	896	51	)	)	PUNCT
taxlaw-2867	896	52	,	,	PUNCT
taxlaw-2867	896	53	https://www.ft.com/content/b0ff426c-eabe-11e6-930f-061b01e23655	https://www.ft.com/content/b0ff426c-eabe-11e6-930f-061b01e23655	PROPN
taxlaw-2867	896	54	https://www.ft.com/content/0e78335e-0152-11e8-9650-9c0ad2d7c5b5	https://www.ft.com/content/0e78335e-0152-11e8-9650-9c0ad2d7c5b5	PROPN
taxlaw-2867	896	55	https://www.bna.com/china-advance-rulings-n57982073273/	https://www.bna.com/china-advance-rulings-n57982073273/	NOUN
taxlaw-2867	896	56	https://www.bna.com/china-advance-rulings-n57982073273/	https://www.bna.com/china-advance-rulings-n57982073273/	X
taxlaw-2867	896	57	120	120	NUM
taxlaw-2867	896	58	[	[	X
taxlaw-2867	896	59	vol.10:1	vol.10:1	PROPN
taxlaw-2867	896	60	columbia	columbia	PROPN
taxlaw-2867	896	61	journal	journal	PROPN
taxlaw-2867	896	62	of	of	ADP
taxlaw-2867	896	63	tax	tax	NOUN
taxlaw-2867	896	64	law	law	NOUN
taxlaw-2867	896	65	if	if	SCONJ
taxlaw-2867	896	66	the	the	DET
taxlaw-2867	896	67	chinese	chinese	ADJ
taxlaw-2867	896	68	system	system	NOUN
taxlaw-2867	896	69	of	of	ADP
taxlaw-2867	896	70	state	state	NOUN
taxlaw-2867	896	71	capitalism	capitalism	NOUN
taxlaw-2867	896	72	helps	help	VERB
taxlaw-2867	896	73	neutralize	neutralize	VERB
taxlaw-2867	896	74	the	the	DET
taxlaw-2867	896	75	two	two	NUM
taxlaw-2867	896	76	most	most	ADV
taxlaw-2867	896	77	significant	significant	ADJ
taxlaw-2867	896	78	drawbacks	drawback	NOUN
taxlaw-2867	896	79	to	to	ADP
taxlaw-2867	896	80	a	a	DET
taxlaw-2867	896	81	worldwide	worldwide	ADJ
taxlaw-2867	896	82	taxation	taxation	NOUN
taxlaw-2867	896	83	system	system	NOUN
taxlaw-2867	896	84	,	,	PUNCT
taxlaw-2867	896	85	the	the	DET
taxlaw-2867	896	86	question	question	NOUN
taxlaw-2867	896	87	now	now	ADV
taxlaw-2867	896	88	becomes	become	VERB
taxlaw-2867	896	89	why	why	SCONJ
taxlaw-2867	896	90	would	would	AUX
taxlaw-2867	896	91	the	the	DET
taxlaw-2867	896	92	chinese	chinese	ADJ
taxlaw-2867	896	93	government	government	NOUN
taxlaw-2867	896	94	be	be	AUX
taxlaw-2867	896	95	interested	interested	ADJ
taxlaw-2867	896	96	in	in	ADP
taxlaw-2867	896	97	maintaining	maintain	VERB
taxlaw-2867	896	98	worldwide	worldwide	ADJ
taxlaw-2867	896	99	taxation	taxation	NOUN
taxlaw-2867	896	100	?	?	PUNCT
taxlaw-2867	897	1	most	most	ADV
taxlaw-2867	897	2	importantly	importantly	ADV
taxlaw-2867	897	3	,	,	PUNCT
taxlaw-2867	897	4	worldwide	worldwide	ADJ
taxlaw-2867	897	5	taxation	taxation	NOUN
taxlaw-2867	897	6	would	would	AUX
taxlaw-2867	897	7	serve	serve	VERB
taxlaw-2867	897	8	to	to	PART
taxlaw-2867	897	9	disadvantage	disadvantage	VERB
taxlaw-2867	897	10	private	private	ADJ
taxlaw-2867	897	11	outbound	outbound	ADJ
taxlaw-2867	897	12	direct	direct	ADJ
taxlaw-2867	897	13	investment	investment	NOUN
taxlaw-2867	897	14	vis	vis	X
taxlaw-2867	897	15	a	a	X
taxlaw-2867	897	16	vis	vis	X
taxlaw-2867	897	17	soe	soe	PROPN
taxlaw-2867	897	18	outbound	outbound	PROPN
taxlaw-2867	897	19	investment	investment	NOUN
taxlaw-2867	897	20	,	,	PUNCT
taxlaw-2867	897	21	thus	thus	ADV
taxlaw-2867	897	22	strengthening	strengthen	VERB
taxlaw-2867	897	23	the	the	DET
taxlaw-2867	897	24	role	role	NOUN
taxlaw-2867	897	25	of	of	ADP
taxlaw-2867	897	26	the	the	DET
taxlaw-2867	897	27	party	party	NOUN
taxlaw-2867	897	28	in	in	ADP
taxlaw-2867	897	29	chinese	chinese	ADJ
taxlaw-2867	897	30	outbound	outbound	NOUN
taxlaw-2867	897	31	investment	investment	NOUN
taxlaw-2867	897	32	.	.	PUNCT
taxlaw-2867	898	1	moreover	moreover	ADV
taxlaw-2867	898	2	,	,	PUNCT
taxlaw-2867	898	3	worldwide	worldwide	ADJ
taxlaw-2867	898	4	taxation	taxation	NOUN
taxlaw-2867	898	5	would	would	AUX
taxlaw-2867	898	6	provide	provide	VERB
taxlaw-2867	898	7	the	the	DET
taxlaw-2867	898	8	central	central	ADJ
taxlaw-2867	898	9	government	government	NOUN
taxlaw-2867	898	10	an	an	DET
taxlaw-2867	898	11	additional	additional	ADJ
taxlaw-2867	898	12	mechanism	mechanism	NOUN
taxlaw-2867	898	13	for	for	ADP
taxlaw-2867	898	14	shaping	shape	VERB
taxlaw-2867	898	15	the	the	DET
taxlaw-2867	898	16	geographic	geographic	ADJ
taxlaw-2867	898	17	and	and	CCONJ
taxlaw-2867	898	18	sectoral	sectoral	ADJ
taxlaw-2867	898	19	patterns	pattern	NOUN
taxlaw-2867	898	20	of	of	ADP
taxlaw-2867	898	21	chinese	chinese	ADJ
taxlaw-2867	898	22	outbound	outbound	NOUN
taxlaw-2867	898	23	investment	investment	NOUN
taxlaw-2867	898	24	.	.	PUNCT
taxlaw-2867	899	1	in	in	ADP
taxlaw-2867	899	2	light	light	NOUN
taxlaw-2867	899	3	of	of	ADP
taxlaw-2867	899	4	the	the	DET
taxlaw-2867	899	5	government	government	NOUN
taxlaw-2867	899	6	’s	’s	PART
taxlaw-2867	899	7	long	long	ADJ
taxlaw-2867	899	8	use	use	NOUN
taxlaw-2867	899	9	of	of	ADP
taxlaw-2867	899	10	tax	tax	NOUN
taxlaw-2867	899	11	law	law	NOUN
taxlaw-2867	899	12	as	as	ADP
taxlaw-2867	899	13	an	an	DET
taxlaw-2867	899	14	instrument	instrument	NOUN
taxlaw-2867	899	15	for	for	ADP
taxlaw-2867	899	16	shaping	shape	VERB
taxlaw-2867	899	17	the	the	DET
taxlaw-2867	899	18	character	character	NOUN
taxlaw-2867	899	19	of	of	ADP
taxlaw-2867	899	20	direct	direct	ADJ
taxlaw-2867	899	21	investment	investment	NOUN
taxlaw-2867	899	22	into	into	ADP
taxlaw-2867	899	23	china	china	PROPN
taxlaw-2867	899	24	,	,	PUNCT
taxlaw-2867	899	25	it	it	PRON
taxlaw-2867	899	26	is	be	AUX
taxlaw-2867	899	27	likely	likely	ADJ
taxlaw-2867	899	28	that	that	SCONJ
taxlaw-2867	899	29	chinese	chinese	ADJ
taxlaw-2867	899	30	policy	policy	NOUN
taxlaw-2867	899	31	-	-	PUNCT
taxlaw-2867	899	32	makers	maker	NOUN
taxlaw-2867	899	33	intend	intend	VERB
taxlaw-2867	899	34	to	to	PART
taxlaw-2867	899	35	have	have	VERB
taxlaw-2867	899	36	tax	tax	NOUN
taxlaw-2867	899	37	law	law	NOUN
taxlaw-2867	899	38	play	play	VERB
taxlaw-2867	899	39	a	a	DET
taxlaw-2867	899	40	similar	similar	ADJ
taxlaw-2867	899	41	role	role	NOUN
taxlaw-2867	899	42	as	as	ADP
taxlaw-2867	899	43	a	a	DET
taxlaw-2867	899	44	backstop	backstop	NOUN
taxlaw-2867	899	45	to	to	ADP
taxlaw-2867	899	46	its	its	PRON
taxlaw-2867	899	47	regulatory	regulatory	ADJ
taxlaw-2867	899	48	policy	policy	NOUN
taxlaw-2867	899	49	regarding	regard	VERB
taxlaw-2867	899	50	foreign	foreign	ADJ
taxlaw-2867	899	51	outbound	outbound	NOUN
taxlaw-2867	899	52	investment.317	investment.317	NOUN
taxlaw-2867	899	53	in	in	ADP
taxlaw-2867	899	54	comparison	comparison	NOUN
taxlaw-2867	899	55	to	to	ADP
taxlaw-2867	899	56	a	a	DET
taxlaw-2867	899	57	worldwide	worldwide	ADJ
taxlaw-2867	899	58	taxation	taxation	NOUN
taxlaw-2867	899	59	system	system	NOUN
taxlaw-2867	899	60	,	,	PUNCT
taxlaw-2867	899	61	a	a	DET
taxlaw-2867	899	62	territorial	territorial	ADJ
taxlaw-2867	899	63	system	system	NOUN
taxlaw-2867	899	64	provides	provide	VERB
taxlaw-2867	899	65	resident	resident	ADJ
taxlaw-2867	899	66	corporations	corporation	NOUN
taxlaw-2867	899	67	greater	great	ADJ
taxlaw-2867	899	68	incentive	incentive	NOUN
taxlaw-2867	899	69	to	to	PART
taxlaw-2867	899	70	invest	invest	VERB
taxlaw-2867	899	71	abroad	abroad	ADV
taxlaw-2867	899	72	.	.	PUNCT
taxlaw-2867	900	1	since	since	SCONJ
taxlaw-2867	900	2	territorial	territorial	ADJ
taxlaw-2867	900	3	systems	system	NOUN
taxlaw-2867	900	4	do	do	AUX
taxlaw-2867	900	5	not	not	PART
taxlaw-2867	900	6	impose	impose	VERB
taxlaw-2867	900	7	additional	additional	ADJ
taxlaw-2867	900	8	resident	resident	ADJ
taxlaw-2867	900	9	country	country	NOUN
taxlaw-2867	900	10	tax	tax	NOUN
taxlaw-2867	900	11	on	on	ADP
taxlaw-2867	900	12	foreign	foreign	ADJ
taxlaw-2867	900	13	earnings	earning	NOUN
taxlaw-2867	900	14	,	,	PUNCT
taxlaw-2867	900	15	investments	investment	NOUN
taxlaw-2867	900	16	in	in	ADP
taxlaw-2867	900	17	foreign	foreign	ADJ
taxlaw-2867	900	18	low	low	ADJ
taxlaw-2867	900	19	-	-	PUNCT
taxlaw-2867	900	20	tax	tax	NOUN
taxlaw-2867	900	21	jurisdictions	jurisdiction	NOUN
taxlaw-2867	900	22	are	be	AUX
taxlaw-2867	900	23	generally	generally	ADV
taxlaw-2867	900	24	subject	subject	ADJ
taxlaw-2867	900	25	to	to	ADP
taxlaw-2867	900	26	lower	low	ADJ
taxlaw-2867	900	27	overall	overall	ADJ
taxlaw-2867	900	28	tax	tax	NOUN
taxlaw-2867	900	29	under	under	ADP
taxlaw-2867	900	30	a	a	DET
taxlaw-2867	900	31	pure	pure	ADJ
taxlaw-2867	900	32	territorial	territorial	ADJ
taxlaw-2867	900	33	system	system	NOUN
taxlaw-2867	900	34	than	than	ADP
taxlaw-2867	900	35	under	under	ADP
taxlaw-2867	900	36	a	a	DET
taxlaw-2867	900	37	pure	pure	ADJ
taxlaw-2867	900	38	worldwide	worldwide	NOUN
taxlaw-2867	900	39	system.318	system.318	CCONJ
taxlaw-2867	900	40	this	this	PRON
taxlaw-2867	900	41	is	be	AUX
taxlaw-2867	900	42	particularly	particularly	ADV
taxlaw-2867	900	43	relevant	relevant	ADJ
taxlaw-2867	900	44	to	to	ADP
taxlaw-2867	900	45	china	china	PROPN
taxlaw-2867	900	46	,	,	PUNCT
taxlaw-2867	900	47	as	as	SCONJ
taxlaw-2867	900	48	at	at	ADP
taxlaw-2867	900	49	least	least	ADV
taxlaw-2867	900	50	two	two	NUM
taxlaw-2867	900	51	-	-	PUNCT
taxlaw-2867	900	52	thirds	third	NOUN
taxlaw-2867	900	53	of	of	ADP
taxlaw-2867	900	54	the	the	DET
taxlaw-2867	900	55	countries	country	NOUN
taxlaw-2867	900	56	along	along	ADP
taxlaw-2867	900	57	the	the	DET
taxlaw-2867	900	58	belt	belt	NOUN
taxlaw-2867	900	59	and	and	CCONJ
taxlaw-2867	900	60	road	road	NOUN
taxlaw-2867	900	61	initiative	initiative	NOUN
taxlaw-2867	900	62	have	have	VERB
taxlaw-2867	900	63	statutory	statutory	ADJ
taxlaw-2867	900	64	corporate	corporate	ADJ
taxlaw-2867	900	65	tax	tax	NOUN
taxlaw-2867	900	66	rates	rate	NOUN
taxlaw-2867	900	67	below	below	ADP
taxlaw-2867	900	68	20	20	NUM
taxlaw-2867	900	69	percent	percent	NOUN
taxlaw-2867	900	70	,	,	PUNCT
taxlaw-2867	900	71	compared	compare	VERB
taxlaw-2867	900	72	with	with	ADP
taxlaw-2867	900	73	china	china	PROPN
taxlaw-2867	900	74	’s	’s	PART
taxlaw-2867	900	75	current	current	ADJ
taxlaw-2867	900	76	statutory	statutory	ADJ
taxlaw-2867	900	77	rate	rate	NOUN
taxlaw-2867	900	78	of	of	ADP
taxlaw-2867	900	79	25	25	NUM
taxlaw-2867	900	80	percent	percent	NOUN
taxlaw-2867	900	81	,	,	PUNCT
taxlaw-2867	900	82	making	make	VERB
taxlaw-2867	900	83	them	they	PRON
taxlaw-2867	900	84	low	low	ADJ
taxlaw-2867	900	85	-	-	PUNCT
taxlaw-2867	900	86	tax	tax	NOUN
taxlaw-2867	900	87	jurisdictions	jurisdiction	NOUN
taxlaw-2867	900	88	relative	relative	ADJ
taxlaw-2867	900	89	to	to	ADP
taxlaw-2867	900	90	china	china	PROPN
taxlaw-2867	900	91	.	.	PUNCT
taxlaw-2867	901	1	319	319	NUM
taxlaw-2867	901	2	recent	recent	ADJ
taxlaw-2867	901	3	empirical	empirical	ADJ
taxlaw-2867	901	4	studies	study	NOUN
taxlaw-2867	901	5	tend	tend	VERB
taxlaw-2867	901	6	to	to	PART
taxlaw-2867	901	7	confirm	confirm	VERB
taxlaw-2867	901	8	that	that	SCONJ
taxlaw-2867	901	9	after	after	ADP
taxlaw-2867	901	10	shifting	shift	VERB
taxlaw-2867	901	11	from	from	ADP
taxlaw-2867	901	12	a	a	DET
taxlaw-2867	901	13	worldwide	worldwide	NOUN
taxlaw-2867	901	14	to	to	ADP
taxlaw-2867	901	15	territorial	territorial	ADJ
taxlaw-2867	901	16	system	system	NOUN
taxlaw-2867	901	17	,	,	PUNCT
taxlaw-2867	901	18	jurisdictions	jurisdiction	NOUN
taxlaw-2867	901	19	see	see	VERB
taxlaw-2867	901	20	an	an	DET
taxlaw-2867	901	21	increase	increase	NOUN
taxlaw-2867	901	22	in	in	ADP
taxlaw-2867	901	23	outbound	outbound	ADJ
taxlaw-2867	901	24	foreign	foreign	ADJ
taxlaw-2867	901	25	investment	investment	NOUN
taxlaw-2867	901	26	by	by	ADP
taxlaw-2867	901	27	resident	resident	ADJ
taxlaw-2867	901	28	corporations.320	corporations.320	PROPN
taxlaw-2867	901	29	while	while	SCONJ
taxlaw-2867	901	30	the	the	DET
taxlaw-2867	901	31	net	net	ADJ
taxlaw-2867	901	32	effects	effect	NOUN
taxlaw-2867	901	33	on	on	ADP
taxlaw-2867	901	34	tax	tax	NOUN
taxlaw-2867	901	35	revenue	revenue	NOUN
taxlaw-2867	901	36	and	and	CCONJ
taxlaw-2867	901	37	domestic	domestic	ADJ
taxlaw-2867	901	38	gdp	gdp	NOUN
taxlaw-2867	901	39	from	from	ADP
taxlaw-2867	901	40	transitioning	transition	VERB
taxlaw-2867	901	41	to	to	ADP
taxlaw-2867	901	42	a	a	DET
taxlaw-2867	901	43	territorial	territorial	ADJ
taxlaw-2867	901	44	system	system	NOUN
taxlaw-2867	901	45	remain	remain	VERB
taxlaw-2867	901	46	a	a	DET
taxlaw-2867	901	47	https://www.bloomberg.com/news/articles/2018-01-17/china-s-communists-will-take-more-stakes-in-privatecompanies	https://www.bloomberg.com/news/articles/2018-01-17/china-s-communists-will-take-more-stakes-in-privatecompanie	NOUN
taxlaw-2867	901	48	.	.	PUNCT
taxlaw-2867	902	1	317	317	NUM
taxlaw-2867	902	2	see	see	VERB
taxlaw-2867	902	3	supra	supra	PROPN
taxlaw-2867	902	4	part	part	NOUN
taxlaw-2867	902	5	.	.	PUNCT
taxlaw-2867	903	1	3.a	3.a	NUM
taxlaw-2867	903	2	.	.	PUNCT
taxlaw-2867	903	3	;	;	PUNCT
taxlaw-2867	903	4	see	see	VERB
taxlaw-2867	903	5	also	also	ADV
taxlaw-2867	903	6	he	he	PRON
taxlaw-2867	903	7	qian	qian	VERB
taxlaw-2867	904	1	[	[	X
taxlaw-2867	904	2	何倩	何倩	X
taxlaw-2867	904	3	]	]	X
taxlaw-2867	904	4	,	,	PUNCT
taxlaw-2867	904	5	guanyu	guanyu	PROPN
taxlaw-2867	904	6	guli	guli	PROPN
taxlaw-2867	904	7	he	he	PRON
taxlaw-2867	904	8	guifan	guifan	PROPN
taxlaw-2867	904	9	wogou	wogou	PROPN
taxlaw-2867	904	10	qiye	qiye	PROPN
taxlaw-2867	904	11	duiwai	duiwai	PROPN
taxlaw-2867	905	1	touzi	touzi	PROPN
taxlaw-2867	905	2	shuishou	shuishou	PROPN
taxlaw-2867	905	3	wenti	wenti	X
taxlaw-2867	905	4	de	de	X
taxlaw-2867	905	5	sikao	sikao	NOUN
taxlaw-2867	905	6	[	[	X
taxlaw-2867	905	7	关于鼓励和规范我国企业对外投资税收问题的思考	关于鼓励和规范我国企业对外投资税收问题的思考	NOUN
taxlaw-2867	905	8	]	]	X
taxlaw-2867	905	9	(	(	PUNCT
taxlaw-2867	905	10	thoughts	thought	NOUN
taxlaw-2867	905	11	on	on	ADP
taxlaw-2867	905	12	issues	issue	NOUN
taxlaw-2867	905	13	of	of	ADP
taxlaw-2867	905	14	taxation	taxation	NOUN
taxlaw-2867	905	15	concerning	concern	VERB
taxlaw-2867	905	16	encouraging	encourage	VERB
taxlaw-2867	905	17	and	and	CCONJ
taxlaw-2867	905	18	regulating	regulate	VERB
taxlaw-2867	905	19	chinese	chinese	ADJ
taxlaw-2867	905	20	enterprises	enterprise	NOUN
taxlaw-2867	905	21	’	'	PUNCT
taxlaw-2867	905	22	foreign	foreign	ADJ
taxlaw-2867	905	23	investments	investment	NOUN
taxlaw-2867	905	24	)	)	PUNCT
taxlaw-2867	905	25	,	,	PUNCT
taxlaw-2867	905	26	10	10	NUM
taxlaw-2867	905	27	tax’n	tax’n	NUM
taxlaw-2867	905	28	res	re	NOUN
taxlaw-2867	905	29	.	.	PUNCT
taxlaw-2867	906	1	j.	j.	PROPN
taxlaw-2867	906	2	90	90	NUM
taxlaw-2867	906	3	(	(	PUNCT
taxlaw-2867	906	4	2007	2007	NUM
taxlaw-2867	906	5	)	)	PUNCT
taxlaw-2867	907	1	[	[	X
taxlaw-2867	907	2	税务研究	税务研究	X
taxlaw-2867	907	3	]	]	X
taxlaw-2867	907	4	(	(	PUNCT
taxlaw-2867	907	5	observing	observe	VERB
taxlaw-2867	907	6	that	that	SCONJ
taxlaw-2867	907	7	the	the	DET
taxlaw-2867	907	8	point	point	NOUN
taxlaw-2867	907	9	of	of	ADP
taxlaw-2867	907	10	chinese	chinese	PROPN
taxlaw-2867	907	11	“	"	PUNCT
taxlaw-2867	907	12	going	go	VERB
taxlaw-2867	907	13	out	out	ADP
taxlaw-2867	907	14	”	"	PUNCT
taxlaw-2867	907	15	initiative	initiative	NOUN
taxlaw-2867	907	16	is	be	AUX
taxlaw-2867	907	17	not	not	PART
taxlaw-2867	907	18	primarily	primarily	ADV
taxlaw-2867	907	19	the	the	DET
taxlaw-2867	907	20	economic	economic	ADJ
taxlaw-2867	907	21	interest	interest	NOUN
taxlaw-2867	907	22	of	of	ADP
taxlaw-2867	907	23	chinese	chinese	ADJ
taxlaw-2867	907	24	enterprises	enterprise	NOUN
taxlaw-2867	907	25	but	but	CCONJ
taxlaw-2867	907	26	geo	geo	PROPN
taxlaw-2867	907	27	-	-	PUNCT
taxlaw-2867	907	28	strategic	strategic	ADJ
taxlaw-2867	907	29	issues	issue	NOUN
taxlaw-2867	907	30	and	and	CCONJ
taxlaw-2867	907	31	national	national	ADJ
taxlaw-2867	907	32	competitiveness	competitiveness	NOUN
taxlaw-2867	907	33	,	,	PUNCT
taxlaw-2867	907	34	and	and	CCONJ
taxlaw-2867	907	35	thus	thus	ADV
taxlaw-2867	907	36	the	the	DET
taxlaw-2867	907	37	tax	tax	NOUN
taxlaw-2867	907	38	departments	department	NOUN
taxlaw-2867	907	39	must	must	AUX
taxlaw-2867	907	40	take	take	VERB
taxlaw-2867	907	41	active	active	ADJ
taxlaw-2867	907	42	measures	measure	NOUN
taxlaw-2867	907	43	to	to	PART
taxlaw-2867	907	44	help	help	VERB
taxlaw-2867	907	45	implement	implement	VERB
taxlaw-2867	907	46	the	the	DET
taxlaw-2867	907	47	strategy	strategy	NOUN
taxlaw-2867	907	48	)	)	PUNCT
taxlaw-2867	907	49	;	;	PUNCT
taxlaw-2867	907	50	wei	wei	PROPN
taxlaw-2867	907	51	cui	cui	PROPN
taxlaw-2867	907	52	,	,	PUNCT
taxlaw-2867	907	53	“	"	PUNCT
taxlaw-2867	907	54	establishment	establishment	NOUN
taxlaw-2867	907	55	:	:	PUNCT
taxlaw-2867	907	56	”	"	PUNCT
taxlaw-2867	907	57	an	an	DET
taxlaw-2867	907	58	analysis	analysis	NOUN
taxlaw-2867	907	59	of	of	ADP
taxlaw-2867	907	60	a	a	DET
taxlaw-2867	907	61	core	core	NOUN
taxlaw-2867	907	62	concept	concept	NOUN
taxlaw-2867	907	63	in	in	ADP
taxlaw-2867	907	64	chinese	chinese	ADJ
taxlaw-2867	907	65	inbound	inbound	PROPN
taxlaw-2867	907	66	income	income	NOUN
taxlaw-2867	907	67	taxation	taxation	NOUN
taxlaw-2867	907	68	,	,	PUNCT
taxlaw-2867	907	69	1	1	NUM
taxlaw-2867	907	70	colum	colum	NOUN
taxlaw-2867	907	71	.	.	PUNCT
taxlaw-2867	908	1	j.	j.	PROPN
taxlaw-2867	908	2	tax	tax	PROPN
taxlaw-2867	908	3	l.	l.	PROPN
taxlaw-2867	908	4	46	46	NUM
taxlaw-2867	908	5	,	,	PUNCT
taxlaw-2867	908	6	77	77	NUM
taxlaw-2867	908	7	(	(	PUNCT
taxlaw-2867	908	8	2010	2010	NUM
taxlaw-2867	908	9	)	)	PUNCT
taxlaw-2867	909	1	(	(	PUNCT
taxlaw-2867	909	2	suggesting	suggest	VERB
taxlaw-2867	909	3	that	that	SCONJ
taxlaw-2867	909	4	“	"	PUNCT
taxlaw-2867	909	5	the	the	DET
taxlaw-2867	909	6	function	function	NOUN
taxlaw-2867	909	7	of	of	ADP
taxlaw-2867	909	8	chinese	chinese	ADJ
taxlaw-2867	909	9	tax	tax	NOUN
taxlaw-2867	909	10	policy	policy	NOUN
taxlaw-2867	909	11	toward	toward	ADP
taxlaw-2867	909	12	foreign	foreign	ADJ
taxlaw-2867	909	13	investment	investment	NOUN
taxlaw-2867	909	14	”	"	PUNCT
taxlaw-2867	909	15	was	be	AUX
taxlaw-2867	909	16	as	as	ADP
taxlaw-2867	909	17	a	a	DET
taxlaw-2867	909	18	“	"	PUNCT
taxlaw-2867	909	19	subordinate	subordinate	ADJ
taxlaw-2867	909	20	instrument	instrument	NOUN
taxlaw-2867	909	21	to	to	ADP
taxlaw-2867	909	22	other	other	ADJ
taxlaw-2867	909	23	regulatory	regulatory	ADJ
taxlaw-2867	909	24	policy	policy	NOUN
taxlaw-2867	909	25	.	.	PUNCT
taxlaw-2867	909	26	”	"	PUNCT
taxlaw-2867	909	27	)	)	PUNCT
taxlaw-2867	909	28	.	.	PUNCT
taxlaw-2867	910	1	318	318	NUM
taxlaw-2867	910	2	see	see	VERB
taxlaw-2867	910	3	generally	generally	ADV
taxlaw-2867	910	4	jane	jane	PROPN
taxlaw-2867	910	5	g.	g.	PROPN
taxlaw-2867	910	6	gravelle	gravelle	PROPN
taxlaw-2867	910	7	,	,	PUNCT
taxlaw-2867	910	8	moving	move	VERB
taxlaw-2867	910	9	to	to	ADP
taxlaw-2867	910	10	a	a	DET
taxlaw-2867	910	11	territorial	territorial	ADJ
taxlaw-2867	910	12	income	income	NOUN
taxlaw-2867	910	13	tax	tax	NOUN
taxlaw-2867	910	14	:	:	PUNCT
taxlaw-2867	910	15	options	option	NOUN
taxlaw-2867	910	16	and	and	CCONJ
taxlaw-2867	910	17	challenges	challenge	NOUN
taxlaw-2867	910	18	,	,	PUNCT
taxlaw-2867	910	19	cong	cong	NOUN
taxlaw-2867	910	20	.	.	PUNCT
taxlaw-2867	911	1	res	re	NOUN
taxlaw-2867	911	2	.	.	PUNCT
taxlaw-2867	912	1	serv	serv	PROPN
taxlaw-2867	912	2	.	.	PUNCT
taxlaw-2867	913	1	(	(	PUNCT
taxlaw-2867	913	2	july	july	PROPN
taxlaw-2867	913	3	25	25	NUM
taxlaw-2867	913	4	,	,	PUNCT
taxlaw-2867	913	5	2012	2012	NUM
taxlaw-2867	913	6	)	)	PUNCT
taxlaw-2867	913	7	,	,	PUNCT
taxlaw-2867	913	8	https://fas.org/sgp/crs/misc/r42624.pdf	https://fas.org/sgp/crs/misc/r42624.pdf	NOUN
taxlaw-2867	914	1	[	[	X
taxlaw-2867	914	2	https://perma.cc/3prq-7p6k	https://perma.cc/3prq-7p6k	X
taxlaw-2867	914	3	]	]	X
taxlaw-2867	914	4	,	,	PUNCT
taxlaw-2867	914	5	at	at	ADP
taxlaw-2867	914	6	16	16	NUM
taxlaw-2867	914	7	-	-	SYM
taxlaw-2867	914	8	18	18	NUM
taxlaw-2867	914	9	(	(	PUNCT
taxlaw-2867	914	10	summarizing	summarize	VERB
taxlaw-2867	914	11	the	the	DET
taxlaw-2867	914	12	literature	literature	NOUN
taxlaw-2867	914	13	on	on	ADP
taxlaw-2867	914	14	the	the	DET
taxlaw-2867	914	15	relationship	relationship	NOUN
taxlaw-2867	914	16	between	between	ADP
taxlaw-2867	914	17	territorial	territorial	ADJ
taxlaw-2867	914	18	taxation	taxation	NOUN
taxlaw-2867	914	19	and	and	CCONJ
taxlaw-2867	914	20	the	the	DET
taxlaw-2867	914	21	location	location	NOUN
taxlaw-2867	914	22	of	of	ADP
taxlaw-2867	914	23	investment	investment	NOUN
taxlaw-2867	914	24	by	by	ADP
taxlaw-2867	914	25	multinationals	multinational	NOUN
taxlaw-2867	914	26	)	)	PUNCT
taxlaw-2867	914	27	.	.	PUNCT
taxlaw-2867	915	1	admittedly	admittedly	ADV
taxlaw-2867	915	2	,	,	PUNCT
taxlaw-2867	915	3	depending	depend	VERB
taxlaw-2867	915	4	on	on	ADP
taxlaw-2867	915	5	the	the	DET
taxlaw-2867	915	6	interest	interest	NOUN
taxlaw-2867	915	7	deduction	deduction	NOUN
taxlaw-2867	915	8	allocation	allocation	NOUN
taxlaw-2867	915	9	and	and	CCONJ
taxlaw-2867	915	10	foreign	foreign	ADJ
taxlaw-2867	915	11	tax	tax	NOUN
taxlaw-2867	915	12	credits	credit	NOUN
taxlaw-2867	915	13	limitation	limitation	NOUN
taxlaw-2867	915	14	rules	rule	NOUN
taxlaw-2867	915	15	adopted	adopt	VERB
taxlaw-2867	915	16	in	in	ADP
taxlaw-2867	915	17	conjunction	conjunction	NOUN
taxlaw-2867	915	18	with	with	ADP
taxlaw-2867	915	19	a	a	DET
taxlaw-2867	915	20	worldwide	worldwide	ADJ
taxlaw-2867	915	21	system	system	NOUN
taxlaw-2867	915	22	this	this	DET
taxlaw-2867	915	23	general	general	ADJ
taxlaw-2867	915	24	pattern	pattern	NOUN
taxlaw-2867	915	25	may	may	AUX
taxlaw-2867	915	26	not	not	PART
taxlaw-2867	915	27	hold	hold	VERB
taxlaw-2867	915	28	in	in	ADP
taxlaw-2867	915	29	all	all	DET
taxlaw-2867	915	30	cases	case	NOUN
taxlaw-2867	915	31	.	.	PUNCT
taxlaw-2867	916	1	see	see	VERB
taxlaw-2867	916	2	rosanne	rosanne	PROPN
taxlaw-2867	916	3	altshuler	altshuler	PROPN
taxlaw-2867	916	4	&	&	CCONJ
taxlaw-2867	916	5	harry	harry	PROPN
taxlaw-2867	916	6	grubert	grubert	PROPN
taxlaw-2867	916	7	,	,	PUNCT
taxlaw-2867	916	8	where	where	SCONJ
taxlaw-2867	916	9	will	will	AUX
taxlaw-2867	916	10	they	they	PRON
taxlaw-2867	916	11	go	go	VERB
taxlaw-2867	916	12	if	if	SCONJ
taxlaw-2867	916	13	we	we	PRON
taxlaw-2867	916	14	go	go	VERB
taxlaw-2867	916	15	territorial	territorial	ADJ
taxlaw-2867	916	16	?	?	PUNCT
taxlaw-2867	917	1	dividend	dividend	NOUN
taxlaw-2867	917	2	exemption	exemption	NOUN
taxlaw-2867	917	3	and	and	CCONJ
taxlaw-2867	917	4	the	the	DET
taxlaw-2867	917	5	location	location	NOUN
taxlaw-2867	917	6	decisions	decision	NOUN
taxlaw-2867	917	7	of	of	ADP
taxlaw-2867	917	8	u.s	u.s	PROPN
taxlaw-2867	917	9	.	.	PROPN
taxlaw-2867	917	10	multinational	multinational	ADJ
taxlaw-2867	917	11	corporations	corporation	NOUN
taxlaw-2867	917	12	,	,	PUNCT
taxlaw-2867	917	13	54	54	NUM
taxlaw-2867	917	14	nat'l	nat'l	PROPN
taxlaw-2867	917	15	tax	tax	NOUN
taxlaw-2867	917	16	j.	j.	PROPN
taxlaw-2867	917	17	787	787	NUM
taxlaw-2867	917	18	(	(	PUNCT
taxlaw-2867	917	19	2001	2001	NUM
taxlaw-2867	917	20	)	)	PUNCT
taxlaw-2867	917	21	.	.	PUNCT
taxlaw-2867	918	1	319	319	NUM
taxlaw-2867	918	2	see	see	VERB
taxlaw-2867	918	3	,	,	PUNCT
taxlaw-2867	918	4	e.g.	e.g.	ADV
taxlaw-2867	918	5	,	,	PUNCT
taxlaw-2867	918	6	wang	wang	PROPN
taxlaw-2867	918	7	wenjing	wenjing	PROPN
taxlaw-2867	918	8	&	&	CCONJ
taxlaw-2867	918	9	lai	lai	PROPN
taxlaw-2867	918	10	hongyu	hongyu	PROPN
taxlaw-2867	919	1	[	[	X
taxlaw-2867	919	2	王文静	王文静	NOUN
taxlaw-2867	919	3	&	&	CCONJ
taxlaw-2867	919	4	赖泓宇	赖泓宇	PROPN
taxlaw-2867	919	5	]	]	X
taxlaw-2867	919	6	,	,	PUNCT
taxlaw-2867	919	7	“	"	PUNCT
taxlaw-2867	919	8	yidai	yidai	PROPN
taxlaw-2867	919	9	yilu	yilu	NOUN
taxlaw-2867	919	10	”	"	PUNCT
taxlaw-2867	919	11	zhanlüe	zhanlüe	PROPN
taxlaw-2867	919	12	de	de	PROPN
taxlaw-2867	919	13	guoji	guoji	PROPN
taxlaw-2867	919	14	shuishou	shuishou	PROPN
taxlaw-2867	919	15	xietiao	xietiao	PROPN
taxlaw-2867	920	1	[	[	X
taxlaw-2867	920	2	“	"	PUNCT
taxlaw-2867	920	3	一带一路”战略的国际税收协调	一带一路”战略的国际税收协调	NUM
taxlaw-2867	920	4	]	]	X
taxlaw-2867	920	5	(	(	PUNCT
taxlaw-2867	920	6	international	international	ADJ
taxlaw-2867	920	7	taxation	taxation	NOUN
taxlaw-2867	920	8	coordination	coordination	NOUN
taxlaw-2867	920	9	under	under	ADP
taxlaw-2867	920	10	the	the	DET
taxlaw-2867	920	11	“	"	PUNCT
taxlaw-2867	920	12	belt	belt	NOUN
taxlaw-2867	920	13	and	and	CCONJ
taxlaw-2867	920	14	road	road	NOUN
taxlaw-2867	920	15	”	"	PUNCT
taxlaw-2867	920	16	initiative	initiative	NOUN
taxlaw-2867	920	17	)	)	PUNCT
taxlaw-2867	920	18	,	,	PUNCT
taxlaw-2867	920	19	4	4	NUM
taxlaw-2867	920	20	int’l	int’l	NUM
taxlaw-2867	920	21	tax’n	tax’n	NOUN
taxlaw-2867	920	22	in	in	ADP
taxlaw-2867	920	23	china	china	PROPN
taxlaw-2867	920	24	52	52	NUM
taxlaw-2867	920	25	,	,	PUNCT
taxlaw-2867	920	26	55	55	NUM
taxlaw-2867	920	27	(	(	PUNCT
taxlaw-2867	920	28	2016	2016	NUM
taxlaw-2867	920	29	)	)	PUNCT
taxlaw-2867	921	1	[	[	X
taxlaw-2867	921	2	国际税收	国际税收	X
taxlaw-2867	921	3	]	]	X
taxlaw-2867	921	4	.	.	PUNCT
taxlaw-2867	921	5	320	320	NUM
taxlaw-2867	921	6	see	see	NOUN
taxlaw-2867	921	7	,	,	PUNCT
taxlaw-2867	921	8	e.g.	e.g.	ADV
taxlaw-2867	921	9	,	,	PUNCT
taxlaw-2867	921	10	lars	lars	PROPN
taxlaw-2867	921	11	p.	p.	PROPN
taxlaw-2867	921	12	feld	feld	PROPN
taxlaw-2867	921	13	et	et	PROPN
taxlaw-2867	921	14	al	al	PROPN
taxlaw-2867	921	15	.	.	PROPN
taxlaw-2867	921	16	,	,	PUNCT
taxlaw-2867	921	17	effects	effect	NOUN
taxlaw-2867	921	18	of	of	ADP
taxlaw-2867	921	19	territorial	territorial	ADJ
taxlaw-2867	921	20	and	and	CCONJ
taxlaw-2867	921	21	worldwide	worldwide	ADJ
taxlaw-2867	921	22	corporation	corporation	NOUN
taxlaw-2867	921	23	tax	tax	NOUN
taxlaw-2867	921	24	systems	system	NOUN
taxlaw-2867	921	25	on	on	ADP
taxlaw-2867	921	26	outbound	outbound	ADJ
taxlaw-2867	921	27	m&as	m&as	PROPN
taxlaw-2867	921	28	(	(	PUNCT
taxlaw-2867	921	29	zew	zew	PROPN
taxlaw-2867	921	30	–	–	PUNCT
taxlaw-2867	921	31	ctr	ctr	PROPN
taxlaw-2867	921	32	.	.	PUNCT
taxlaw-2867	922	1	for	for	ADP
taxlaw-2867	922	2	eur	eur	PROPN
taxlaw-2867	922	3	.	.	PUNCT
taxlaw-2867	922	4	econ	econ	PROPN
taxlaw-2867	922	5	.	.	PUNCT
taxlaw-2867	923	1	res	re	NOUN
taxlaw-2867	923	2	.	.	PROPN
taxlaw-2867	923	3	,	,	PUNCT
taxlaw-2867	923	4	discussion	discussion	NOUN
taxlaw-2867	923	5	paper	paper	NOUN
taxlaw-2867	923	6	no	no	INTJ
taxlaw-2867	923	7	.	.	PROPN
taxlaw-2867	924	1	13	13	NUM
taxlaw-2867	924	2	-	-	SYM
taxlaw-2867	924	3	088	088	NUM
taxlaw-2867	924	4	,	,	PUNCT
taxlaw-2867	924	5	nov	nov	PROPN
taxlaw-2867	924	6	.	.	PROPN
taxlaw-2867	924	7	2013	2013	NUM
taxlaw-2867	924	8	)	)	PUNCT
taxlaw-2867	925	1	,	,	PUNCT
taxlaw-2867	925	2	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2350755	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2350755	PROPN
taxlaw-2867	925	3	[	[	X
taxlaw-2867	925	4	https://perma.cc/7fjy-acl3	https://perma.cc/7fjy-acl3	PROPN
taxlaw-2867	925	5	]	]	X
taxlaw-2867	925	6	;	;	PUNCT
taxlaw-2867	925	7	li	li	PROPN
taxlaw-2867	925	8	liu	liu	PROPN
taxlaw-2867	925	9	,	,	PUNCT
taxlaw-2867	925	10	where	where	SCONJ
taxlaw-2867	925	11	does	do	AUX
taxlaw-2867	925	12	multinational	multinational	ADJ
taxlaw-2867	925	13	investment	investment	NOUN
taxlaw-2867	925	14	go	go	VERB
taxlaw-2867	925	15	with	with	ADP
taxlaw-2867	925	16	territorial	territorial	ADJ
taxlaw-2867	925	17	taxation	taxation	NOUN
taxlaw-2867	925	18	?	?	PUNCT
taxlaw-2867	926	1	evidence	evidence	NOUN
taxlaw-2867	926	2	from	from	ADP
taxlaw-2867	926	3	the	the	DET
taxlaw-2867	926	4	uk	uk	PROPN
taxlaw-2867	926	5	(	(	PUNCT
taxlaw-2867	926	6	imf	imf	PROPN
taxlaw-2867	926	7	working	working	PROPN
taxlaw-2867	926	8	paper	paper	NOUN
taxlaw-2867	926	9	no	no	INTJ
taxlaw-2867	926	10	.	.	PUNCT
taxlaw-2867	927	1	18/7	18/7	NUM
taxlaw-2867	927	2	,	,	PUNCT
taxlaw-2867	927	3	jan	jan	PROPN
taxlaw-2867	927	4	.	.	PROPN
taxlaw-2867	927	5	2018	2018	NUM
taxlaw-2867	927	6	)	)	PUNCT
taxlaw-2867	928	1	,	,	PUNCT
taxlaw-2867	928	2	https://www.imf.org/en/publications/wp/issues/2018/01/12/where-does-multinational-investment-go-withterritorial-taxation-evidence-from-the-uk-45559	https://www.imf.org/en/publications/wp/issues/2018/01/12/where-does-multinational-investment-go-withterritorial-taxation-evidence-from-the-uk-45559	VERB
taxlaw-2867	929	1	[	[	X
taxlaw-2867	929	2	https://perma.cc/a2yl-u4xz	https://perma.cc/a2yl-u4xz	PROPN
taxlaw-2867	929	3	]	]	X
taxlaw-2867	929	4	.	.	PUNCT
taxlaw-2867	930	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2350755	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2350755	VERB
taxlaw-2867	930	2	https://www.imf.org/en/publications/wp/issues/2018/01/12/where-does-multinational-investment-go-with-territorial-taxation-evidence-from-the-uk-45559	https://www.imf.org/en/publications/wp/issues/2018/01/12/where-does-multinational-investment-go-with-territorial-taxation-evidence-from-the-uk-45559	PROPN
taxlaw-2867	930	3	https://www.imf.org/en/publications/wp/issues/2018/01/12/where-does-multinational-investment-go-with-territorial-taxation-evidence-from-the-uk-45559	https://www.imf.org/en/publications/wp/issues/2018/01/12/where-does-multinational-investment-go-with-territorial-taxation-evidence-from-the-uk-45559	PROPN
taxlaw-2867	930	4	2018	2018	NUM
taxlaw-2867	930	5	]	]	PUNCT
taxlaw-2867	930	6	121	121	NUM
taxlaw-2867	930	7	chinese	chinese	ADJ
taxlaw-2867	930	8	state	state	NOUN
taxlaw-2867	930	9	capitalism	capitalism	NOUN
taxlaw-2867	930	10	and	and	CCONJ
taxlaw-2867	930	11	the	the	DET
taxlaw-2867	930	12	international	international	ADJ
taxlaw-2867	930	13	tax	tax	NOUN
taxlaw-2867	930	14	regime	regime	NOUN
taxlaw-2867	930	15	point	point	NOUN
taxlaw-2867	930	16	of	of	ADP
taxlaw-2867	930	17	contention	contention	NOUN
taxlaw-2867	930	18	among	among	ADP
taxlaw-2867	930	19	scholars	scholar	NOUN
taxlaw-2867	930	20	,	,	PUNCT
taxlaw-2867	930	21	this	this	DET
taxlaw-2867	930	22	debate	debate	NOUN
taxlaw-2867	930	23	is	be	AUX
taxlaw-2867	930	24	centered	center	VERB
taxlaw-2867	930	25	on	on	ADP
taxlaw-2867	930	26	the	the	DET
taxlaw-2867	930	27	impacts	impact	NOUN
taxlaw-2867	930	28	on	on	ADP
taxlaw-2867	930	29	domestic	domestic	ADJ
taxlaw-2867	930	30	investment	investment	NOUN
taxlaw-2867	930	31	from	from	ADP
taxlaw-2867	930	32	eliminating	eliminate	VERB
taxlaw-2867	930	33	the	the	DET
taxlaw-2867	930	34	lock	lock	NOUN
taxlaw-2867	930	35	-	-	PUNCT
taxlaw-2867	930	36	out	out	ADP
taxlaw-2867	930	37	effect	effect	NOUN
taxlaw-2867	930	38	and	and	CCONJ
taxlaw-2867	930	39	on	on	ADP
taxlaw-2867	930	40	the	the	DET
taxlaw-2867	930	41	substitutability	substitutability	NOUN
taxlaw-2867	930	42	of	of	ADP
taxlaw-2867	930	43	foreign	foreign	ADJ
taxlaw-2867	930	44	and	and	CCONJ
taxlaw-2867	930	45	domestic	domestic	ADJ
taxlaw-2867	930	46	investment.321	investment.321	NOUN
taxlaw-2867	930	47	it	it	PRON
taxlaw-2867	930	48	is	be	AUX
taxlaw-2867	930	49	not	not	PART
taxlaw-2867	930	50	centered	center	VERB
taxlaw-2867	930	51	on	on	ADP
taxlaw-2867	930	52	whether	whether	SCONJ
taxlaw-2867	930	53	territorial	territorial	ADJ
taxlaw-2867	930	54	taxation	taxation	NOUN
taxlaw-2867	930	55	provides	provide	VERB
taxlaw-2867	930	56	an	an	DET
taxlaw-2867	930	57	additional	additional	ADJ
taxlaw-2867	930	58	incentive	incentive	NOUN
taxlaw-2867	930	59	for	for	ADP
taxlaw-2867	930	60	outbound	outbound	ADJ
taxlaw-2867	930	61	investment.322	investment.322	NOUN
taxlaw-2867	930	62	however	however	ADV
taxlaw-2867	930	63	,	,	PUNCT
taxlaw-2867	930	64	the	the	DET
taxlaw-2867	930	65	choice	choice	NOUN
taxlaw-2867	930	66	of	of	ADP
taxlaw-2867	930	67	a	a	DET
taxlaw-2867	930	68	worldwide	worldwide	ADJ
taxlaw-2867	930	69	or	or	CCONJ
taxlaw-2867	930	70	territorial	territorial	ADJ
taxlaw-2867	930	71	taxation	taxation	NOUN
taxlaw-2867	930	72	system	system	NOUN
taxlaw-2867	930	73	is	be	AUX
taxlaw-2867	930	74	likely	likely	ADJ
taxlaw-2867	930	75	to	to	PART
taxlaw-2867	930	76	have	have	AUX
taxlaw-2867	930	77	limited	limit	VERB
taxlaw-2867	930	78	,	,	PUNCT
taxlaw-2867	930	79	or	or	CCONJ
taxlaw-2867	930	80	even	even	ADV
taxlaw-2867	930	81	reverse	reverse	VERB
taxlaw-2867	930	82	,	,	PUNCT
taxlaw-2867	930	83	incentive	incentive	NOUN
taxlaw-2867	930	84	effects	effect	NOUN
taxlaw-2867	930	85	on	on	ADP
taxlaw-2867	930	86	the	the	DET
taxlaw-2867	930	87	investment	investment	NOUN
taxlaw-2867	930	88	choices	choice	NOUN
taxlaw-2867	930	89	of	of	ADP
taxlaw-2867	930	90	resident	resident	ADJ
taxlaw-2867	930	91	soes	soe	NOUN
taxlaw-2867	930	92	.	.	PUNCT
taxlaw-2867	931	1	if	if	SCONJ
taxlaw-2867	931	2	acting	act	VERB
taxlaw-2867	931	3	as	as	ADP
taxlaw-2867	931	4	a	a	DET
taxlaw-2867	931	5	perfect	perfect	ADJ
taxlaw-2867	931	6	fiduciary	fiduciary	NOUN
taxlaw-2867	931	7	,	,	PUNCT
taxlaw-2867	931	8	a	a	DET
taxlaw-2867	931	9	manager	manager	NOUN
taxlaw-2867	931	10	of	of	ADP
taxlaw-2867	931	11	a	a	DET
taxlaw-2867	931	12	wholly	wholly	ADV
taxlaw-2867	931	13	-	-	PUNCT
taxlaw-2867	931	14	owned	own	VERB
taxlaw-2867	931	15	soe	soe	PROPN
taxlaw-2867	931	16	should	should	AUX
taxlaw-2867	931	17	be	be	AUX
taxlaw-2867	931	18	indifferent	indifferent	ADJ
taxlaw-2867	931	19	as	as	ADP
taxlaw-2867	931	20	to	to	ADP
taxlaw-2867	931	21	whether	whether	SCONJ
taxlaw-2867	931	22	or	or	CCONJ
taxlaw-2867	931	23	not	not	PART
taxlaw-2867	931	24	foreign	foreign	ADJ
taxlaw-2867	931	25	earnings	earning	NOUN
taxlaw-2867	931	26	are	be	AUX
taxlaw-2867	931	27	subject	subject	ADJ
taxlaw-2867	931	28	to	to	ADP
taxlaw-2867	931	29	resident	resident	ADJ
taxlaw-2867	931	30	country	country	NOUN
taxlaw-2867	931	31	taxation	taxation	NOUN
taxlaw-2867	931	32	.	.	PUNCT
taxlaw-2867	932	1	the	the	DET
taxlaw-2867	932	2	only	only	ADJ
taxlaw-2867	932	3	difference	difference	NOUN
taxlaw-2867	932	4	between	between	ADP
taxlaw-2867	932	5	worldwide	worldwide	ADJ
taxlaw-2867	932	6	and	and	CCONJ
taxlaw-2867	932	7	territorial	territorial	ADJ
taxlaw-2867	932	8	taxation	taxation	NOUN
taxlaw-2867	932	9	for	for	ADP
taxlaw-2867	932	10	the	the	DET
taxlaw-2867	932	11	soe	soe	PROPN
taxlaw-2867	932	12	is	be	AUX
taxlaw-2867	932	13	when	when	SCONJ
taxlaw-2867	932	14	earnings	earning	NOUN
taxlaw-2867	932	15	are	be	AUX
taxlaw-2867	932	16	transferred	transfer	VERB
taxlaw-2867	932	17	to	to	ADP
taxlaw-2867	932	18	state	state	NOUN
taxlaw-2867	932	19	coffers	coffer	NOUN
taxlaw-2867	932	20	—	—	PUNCT
taxlaw-2867	932	21	after	after	SCONJ
taxlaw-2867	932	22	earnings	earning	NOUN
taxlaw-2867	932	23	are	be	AUX
taxlaw-2867	932	24	subject	subject	ADJ
taxlaw-2867	932	25	to	to	ADP
taxlaw-2867	932	26	source	source	NOUN
taxlaw-2867	932	27	country	country	NOUN
taxlaw-2867	932	28	taxation	taxation	NOUN
taxlaw-2867	932	29	,	,	PUNCT
taxlaw-2867	932	30	all	all	DET
taxlaw-2867	932	31	remaining	remain	VERB
taxlaw-2867	932	32	profits	profit	NOUN
taxlaw-2867	932	33	belong	belong	VERB
taxlaw-2867	932	34	to	to	ADP
taxlaw-2867	932	35	the	the	DET
taxlaw-2867	932	36	state	state	NOUN
taxlaw-2867	932	37	.	.	PUNCT
taxlaw-2867	933	1	perhaps	perhaps	ADV
taxlaw-2867	933	2	counterintuitively	counterintuitively	ADV
taxlaw-2867	933	3	,	,	PUNCT
taxlaw-2867	933	4	a	a	DET
taxlaw-2867	933	5	perfect	perfect	ADJ
taxlaw-2867	933	6	fiduciary	fiduciary	ADJ
taxlaw-2867	933	7	manager	manager	NOUN
taxlaw-2867	933	8	of	of	ADP
taxlaw-2867	933	9	a	a	DET
taxlaw-2867	933	10	mixed	mix	VERB
taxlaw-2867	933	11	-	-	PUNCT
taxlaw-2867	933	12	ownership	ownership	NOUN
taxlaw-2867	933	13	soe	soe	PROPN
taxlaw-2867	933	14	may	may	AUX
taxlaw-2867	933	15	actually	actually	ADV
taxlaw-2867	933	16	have	have	VERB
taxlaw-2867	933	17	greater	great	ADJ
taxlaw-2867	933	18	incentive	incentive	NOUN
taxlaw-2867	933	19	to	to	PART
taxlaw-2867	933	20	engage	engage	VERB
taxlaw-2867	933	21	in	in	ADP
taxlaw-2867	933	22	foreign	foreign	ADJ
taxlaw-2867	933	23	investment	investment	NOUN
taxlaw-2867	933	24	under	under	ADP
taxlaw-2867	933	25	a	a	DET
taxlaw-2867	933	26	worldwide	worldwide	ADJ
taxlaw-2867	933	27	system	system	NOUN
taxlaw-2867	933	28	than	than	ADP
taxlaw-2867	933	29	under	under	ADP
taxlaw-2867	933	30	a	a	DET
taxlaw-2867	933	31	territorial	territorial	ADJ
taxlaw-2867	933	32	system	system	NOUN
taxlaw-2867	933	33	.	.	PUNCT
taxlaw-2867	934	1	under	under	ADP
taxlaw-2867	934	2	a	a	DET
taxlaw-2867	934	3	territorial	territorial	ADJ
taxlaw-2867	934	4	system	system	NOUN
taxlaw-2867	934	5	,	,	PUNCT
taxlaw-2867	934	6	after	after	SCONJ
taxlaw-2867	934	7	foreign	foreign	ADJ
taxlaw-2867	934	8	earnings	earning	NOUN
taxlaw-2867	934	9	are	be	AUX
taxlaw-2867	934	10	subject	subject	ADJ
taxlaw-2867	934	11	to	to	ADP
taxlaw-2867	934	12	source	source	NOUN
taxlaw-2867	934	13	country	country	NOUN
taxlaw-2867	934	14	taxation	taxation	NOUN
taxlaw-2867	934	15	,	,	PUNCT
taxlaw-2867	934	16	soe	soe	PROPN
taxlaw-2867	934	17	shareholders	shareholder	NOUN
taxlaw-2867	934	18	have	have	VERB
taxlaw-2867	934	19	a	a	DET
taxlaw-2867	934	20	pro	pro	ADJ
taxlaw-2867	934	21	rata	rata	ADJ
taxlaw-2867	934	22	claim	claim	NOUN
taxlaw-2867	934	23	on	on	ADP
taxlaw-2867	934	24	all	all	DET
taxlaw-2867	934	25	residual	residual	ADJ
taxlaw-2867	934	26	profits	profit	NOUN
taxlaw-2867	934	27	.	.	PUNCT
taxlaw-2867	935	1	in	in	ADP
taxlaw-2867	935	2	contrast	contrast	NOUN
taxlaw-2867	935	3	,	,	PUNCT
taxlaw-2867	935	4	under	under	ADP
taxlaw-2867	935	5	a	a	DET
taxlaw-2867	935	6	worldwide	worldwide	ADJ
taxlaw-2867	935	7	system	system	NOUN
taxlaw-2867	935	8	,	,	PUNCT
taxlaw-2867	935	9	foreign	foreign	ADJ
taxlaw-2867	935	10	earnings	earning	NOUN
taxlaw-2867	935	11	may	may	AUX
taxlaw-2867	935	12	also	also	ADV
taxlaw-2867	935	13	be	be	AUX
taxlaw-2867	935	14	subject	subject	ADJ
taxlaw-2867	935	15	to	to	ADP
taxlaw-2867	935	16	resident	resident	ADJ
taxlaw-2867	935	17	country	country	NOUN
taxlaw-2867	935	18	taxation	taxation	NOUN
taxlaw-2867	935	19	,	,	PUNCT
taxlaw-2867	935	20	thereby	thereby	ADV
taxlaw-2867	935	21	increasing	increase	VERB
taxlaw-2867	935	22	the	the	DET
taxlaw-2867	935	23	state	state	NOUN
taxlaw-2867	935	24	’s	’s	PART
taxlaw-2867	935	25	claim	claim	NOUN
taxlaw-2867	935	26	on	on	ADP
taxlaw-2867	935	27	soe	soe	PROPN
taxlaw-2867	935	28	revenue	revenue	NOUN
taxlaw-2867	935	29	relative	relative	ADJ
taxlaw-2867	935	30	to	to	ADP
taxlaw-2867	935	31	other	other	ADJ
taxlaw-2867	935	32	shareholders.323	shareholders.323	NOUN
taxlaw-2867	935	33	since	since	SCONJ
taxlaw-2867	935	34	a	a	DET
taxlaw-2867	935	35	worldwide	worldwide	ADJ
taxlaw-2867	935	36	taxation	taxation	NOUN
taxlaw-2867	935	37	system	system	NOUN
taxlaw-2867	935	38	may	may	AUX
taxlaw-2867	935	39	thus	thus	ADV
taxlaw-2867	935	40	allow	allow	VERB
taxlaw-2867	935	41	a	a	DET
taxlaw-2867	935	42	greater	great	ADJ
taxlaw-2867	935	43	portion	portion	NOUN
taxlaw-2867	935	44	of	of	ADP
taxlaw-2867	935	45	soe	soe	ADJ
taxlaw-2867	935	46	earnings	earning	NOUN
taxlaw-2867	935	47	to	to	PART
taxlaw-2867	935	48	be	be	AUX
taxlaw-2867	935	49	transferred	transfer	VERB
taxlaw-2867	935	50	to	to	ADP
taxlaw-2867	935	51	the	the	DET
taxlaw-2867	935	52	state	state	NOUN
taxlaw-2867	935	53	vis	vis	X
taxlaw-2867	935	54	a	a	PRON
taxlaw-2867	935	55	via	via	ADP
taxlaw-2867	935	56	private	private	ADJ
taxlaw-2867	935	57	investors	investor	NOUN
taxlaw-2867	935	58	,	,	PUNCT
taxlaw-2867	935	59	a	a	DET
taxlaw-2867	935	60	loyal	loyal	ADJ
taxlaw-2867	935	61	manager	manager	NOUN
taxlaw-2867	935	62	seeking	seek	VERB
taxlaw-2867	935	63	to	to	PART
taxlaw-2867	935	64	maximize	maximize	VERB
taxlaw-2867	935	65	returns	return	NOUN
taxlaw-2867	935	66	for	for	ADP
taxlaw-2867	935	67	the	the	DET
taxlaw-2867	935	68	state	state	NOUN
taxlaw-2867	935	69	may	may	AUX
taxlaw-2867	935	70	have	have	VERB
taxlaw-2867	935	71	greater	great	ADJ
taxlaw-2867	935	72	incentive	incentive	NOUN
taxlaw-2867	935	73	to	to	PART
taxlaw-2867	935	74	engage	engage	VERB
taxlaw-2867	935	75	in	in	ADP
taxlaw-2867	935	76	foreign	foreign	ADJ
taxlaw-2867	935	77	investment	investment	NOUN
taxlaw-2867	935	78	under	under	ADP
taxlaw-2867	935	79	a	a	DET
taxlaw-2867	935	80	worldwide	worldwide	ADJ
taxlaw-2867	935	81	system	system	NOUN
taxlaw-2867	935	82	than	than	ADP
taxlaw-2867	935	83	a	a	DET
taxlaw-2867	935	84	territorial	territorial	ADJ
taxlaw-2867	935	85	system	system	NOUN
taxlaw-2867	935	86	.	.	PUNCT
taxlaw-2867	936	1	in	in	ADP
taxlaw-2867	936	2	sum	sum	NOUN
taxlaw-2867	936	3	,	,	PUNCT
taxlaw-2867	936	4	the	the	DET
taxlaw-2867	936	5	choice	choice	NOUN
taxlaw-2867	936	6	between	between	ADP
taxlaw-2867	936	7	a	a	DET
taxlaw-2867	936	8	worldwide	worldwide	ADJ
taxlaw-2867	936	9	or	or	CCONJ
taxlaw-2867	936	10	territorial	territorial	ADJ
taxlaw-2867	936	11	system	system	NOUN
taxlaw-2867	936	12	has	have	VERB
taxlaw-2867	936	13	different	different	ADJ
taxlaw-2867	936	14	incentive	incentive	NOUN
taxlaw-2867	936	15	effects	effect	NOUN
taxlaw-2867	936	16	on	on	ADP
taxlaw-2867	936	17	perfectly	perfectly	ADV
taxlaw-2867	936	18	loyal	loyal	ADJ
taxlaw-2867	936	19	soes	soe	NOUN
taxlaw-2867	936	20	than	than	ADP
taxlaw-2867	936	21	on	on	ADP
taxlaw-2867	936	22	private	private	ADJ
taxlaw-2867	936	23	enterprises	enterprise	NOUN
taxlaw-2867	936	24	.	.	PUNCT
taxlaw-2867	937	1	yet	yet	ADV
taxlaw-2867	937	2	,	,	PUNCT
taxlaw-2867	937	3	in	in	ADP
taxlaw-2867	937	4	reality	reality	NOUN
taxlaw-2867	937	5	,	,	PUNCT
taxlaw-2867	937	6	agency	agency	NOUN
taxlaw-2867	937	7	problems	problem	NOUN
taxlaw-2867	937	8	bedevil	bedevil	VERB
taxlaw-2867	937	9	the	the	DET
taxlaw-2867	937	10	relationship	relationship	NOUN
taxlaw-2867	937	11	between	between	ADP
taxlaw-2867	937	12	the	the	DET
taxlaw-2867	937	13	chinese	chinese	ADJ
taxlaw-2867	937	14	government	government	NOUN
taxlaw-2867	937	15	and	and	CCONJ
taxlaw-2867	937	16	soe	soe	PROPN
taxlaw-2867	937	17	managers	manager	NOUN
taxlaw-2867	937	18	,	,	PUNCT
taxlaw-2867	937	19	raising	raise	VERB
taxlaw-2867	937	20	additional	additional	ADJ
taxlaw-2867	937	21	questions	question	NOUN
taxlaw-2867	937	22	as	as	ADP
taxlaw-2867	937	23	to	to	ADP
taxlaw-2867	937	24	the	the	DET
taxlaw-2867	937	25	sensitivity	sensitivity	NOUN
taxlaw-2867	937	26	of	of	ADP
taxlaw-2867	937	27	soe	soe	ADJ
taxlaw-2867	937	28	managers	manager	NOUN
taxlaw-2867	937	29	to	to	ADP
taxlaw-2867	937	30	taxation	taxation	NOUN
taxlaw-2867	937	31	.	.	PUNCT
taxlaw-2867	938	1	as	as	SCONJ
taxlaw-2867	938	2	noted	note	VERB
taxlaw-2867	938	3	by	by	ADP
taxlaw-2867	938	4	angela	angela	PROPN
taxlaw-2867	938	5	huyue	huyue	PROPN
taxlaw-2867	938	6	zhang	zhang	PROPN
taxlaw-2867	938	7	,	,	PUNCT
taxlaw-2867	938	8	due	due	ADP
taxlaw-2867	938	9	to	to	ADP
taxlaw-2867	938	10	a	a	DET
taxlaw-2867	938	11	combination	combination	NOUN
taxlaw-2867	938	12	of	of	ADP
taxlaw-2867	938	13	agency	agency	NOUN
taxlaw-2867	938	14	problems	problem	NOUN
taxlaw-2867	938	15	and	and	CCONJ
taxlaw-2867	938	16	the	the	DET
taxlaw-2867	938	17	chinese	chinese	ADJ
taxlaw-2867	938	18	government	government	NOUN
taxlaw-2867	938	19	’s	’s	PART
taxlaw-2867	938	20	desire	desire	NOUN
taxlaw-2867	938	21	to	to	PART
taxlaw-2867	938	22	grow	grow	VERB
taxlaw-2867	938	23	national	national	ADJ
taxlaw-2867	938	24	champions	champion	NOUN
taxlaw-2867	938	25	,	,	PUNCT
taxlaw-2867	938	26	managers	manager	NOUN
taxlaw-2867	938	27	of	of	ADP
taxlaw-2867	938	28	chinese	chinese	ADJ
taxlaw-2867	938	29	soes	soe	NOUN
taxlaw-2867	938	30	currently	currently	ADV
taxlaw-2867	938	31	have	have	VERB
taxlaw-2867	938	32	a	a	DET
taxlaw-2867	938	33	strong	strong	ADJ
taxlaw-2867	938	34	motivation	motivation	NOUN
taxlaw-2867	938	35	to	to	PART
taxlaw-2867	938	36	engage	engage	VERB
taxlaw-2867	938	37	in	in	ADP
taxlaw-2867	938	38	empire	empire	NOUN
taxlaw-2867	938	39	building.324	building.324	ADV
taxlaw-2867	938	40	while	while	SCONJ
taxlaw-2867	938	41	the	the	DET
taxlaw-2867	938	42	corporate	corporate	ADJ
taxlaw-2867	938	43	managers	manager	NOUN
taxlaw-2867	938	44	of	of	ADP
taxlaw-2867	938	45	any	any	DET
taxlaw-2867	938	46	type	type	NOUN
taxlaw-2867	938	47	of	of	ADP
taxlaw-2867	938	48	enterprise	enterprise	NOUN
taxlaw-2867	938	49	have	have	VERB
taxlaw-2867	938	50	perverse	perverse	ADJ
taxlaw-2867	938	51	incentives	incentive	NOUN
taxlaw-2867	938	52	to	to	PART
taxlaw-2867	938	53	engage	engage	VERB
taxlaw-2867	938	54	in	in	ADP
taxlaw-2867	938	55	some	some	DET
taxlaw-2867	938	56	degree	degree	NOUN
taxlaw-2867	938	57	of	of	ADP
taxlaw-2867	938	58	empire	empire	NOUN
taxlaw-2867	938	59	building,325	building,325	PROPN
taxlaw-2867	938	60	managers	manager	NOUN
taxlaw-2867	938	61	of	of	ADP
taxlaw-2867	938	62	chinese	chinese	ADJ
taxlaw-2867	938	63	soes	soe	NOUN
taxlaw-2867	938	64	have	have	VERB
taxlaw-2867	938	65	additional	additional	ADJ
taxlaw-2867	938	66	motivation	motivation	NOUN
taxlaw-2867	938	67	to	to	PART
taxlaw-2867	938	68	increase	increase	VERB
taxlaw-2867	938	69	the	the	DET
taxlaw-2867	938	70	size	size	NOUN
taxlaw-2867	938	71	and	and	CCONJ
taxlaw-2867	938	72	scope	scope	NOUN
taxlaw-2867	938	73	of	of	ADP
taxlaw-2867	938	74	their	their	PRON
taxlaw-2867	938	75	soe	soe	NOUN
taxlaw-2867	938	76	—	—	PUNCT
taxlaw-2867	938	77	beyond	beyond	ADP
taxlaw-2867	938	78	its	its	PRON
taxlaw-2867	938	79	optimal	optimal	ADJ
taxlaw-2867	938	80	size	size	NOUN
taxlaw-2867	938	81	and	and	CCONJ
taxlaw-2867	938	82	at	at	ADP
taxlaw-2867	938	83	the	the	DET
taxlaw-2867	938	84	expense	expense	NOUN
taxlaw-2867	938	85	of	of	ADP
taxlaw-2867	938	86	state	state	NOUN
taxlaw-2867	938	87	revenue	revenue	NOUN
taxlaw-2867	938	88	—	—	PUNCT
taxlaw-2867	938	89	as	as	SCONJ
taxlaw-2867	938	90	doing	do	VERB
taxlaw-2867	938	91	so	so	ADV
taxlaw-2867	938	92	can	can	AUX
taxlaw-2867	938	93	bolster	bolster	VERB
taxlaw-2867	938	94	the	the	DET
taxlaw-2867	938	95	manager	manager	NOUN
taxlaw-2867	938	96	’s	’s	PART
taxlaw-2867	938	97	political	political	ADJ
taxlaw-2867	938	98	clout.326	clout.326	NOUN
taxlaw-2867	938	99	as	as	ADP
taxlaw-2867	938	100	a	a	DET
taxlaw-2867	938	101	result	result	NOUN
taxlaw-2867	938	102	,	,	PUNCT
taxlaw-2867	938	103	soe	soe	ADJ
taxlaw-2867	938	104	managers	manager	NOUN
taxlaw-2867	938	105	may	may	AUX
taxlaw-2867	938	106	seek	seek	VERB
taxlaw-2867	938	107	to	to	PART
taxlaw-2867	938	108	minimize	minimize	VERB
taxlaw-2867	938	109	tax	tax	NOUN
taxlaw-2867	938	110	payments	payment	NOUN
taxlaw-2867	938	111	to	to	ADP
taxlaw-2867	938	112	the	the	DET
taxlaw-2867	938	113	state	state	NOUN
taxlaw-2867	938	114	through	through	ADP
taxlaw-2867	938	115	tax	tax	NOUN
taxlaw-2867	938	116	321	321	NUM
taxlaw-2867	938	117	compare	compare	NOUN
taxlaw-2867	938	118	altshuler	altshuler	PROPN
taxlaw-2867	938	119	&	&	CCONJ
taxlaw-2867	938	120	harry	harry	PROPN
taxlaw-2867	938	121	grubert	grubert	PROPN
taxlaw-2867	938	122	,	,	PUNCT
taxlaw-2867	938	123	supra	supra	PROPN
taxlaw-2867	938	124	note	note	NOUN
taxlaw-2867	938	125	318	318	NUM
taxlaw-2867	938	126	,	,	PUNCT
taxlaw-2867	938	127	with	with	ADP
taxlaw-2867	938	128	james	james	PROPN
taxlaw-2867	938	129	r.	r.	PROPN
taxlaw-2867	938	130	repetti	repetti	PROPN
taxlaw-2867	938	131	,	,	PUNCT
taxlaw-2867	938	132	will	will	AUX
taxlaw-2867	938	133	u.s	u.s	PROPN
taxlaw-2867	938	134	.	.	PROPN
taxlaw-2867	938	135	investments	investment	NOUN
taxlaw-2867	938	136	go	go	VERB
taxlaw-2867	938	137	abroad	abroad	ADV
taxlaw-2867	938	138	in	in	ADP
taxlaw-2867	938	139	a	a	DET
taxlaw-2867	938	140	territorial	territorial	ADJ
taxlaw-2867	938	141	tax	tax	NOUN
taxlaw-2867	938	142	:	:	PUNCT
taxlaw-2867	938	143	a	a	DET
taxlaw-2867	938	144	critique	critique	NOUN
taxlaw-2867	938	145	of	of	ADP
taxlaw-2867	938	146	the	the	DET
taxlaw-2867	938	147	president	president	NOUN
taxlaw-2867	938	148	's	's	PART
taxlaw-2867	938	149	advisory	advisory	ADJ
taxlaw-2867	938	150	panel	panel	NOUN
taxlaw-2867	938	151	on	on	ADP
taxlaw-2867	938	152	tax	tax	NOUN
taxlaw-2867	938	153	reform	reform	NOUN
taxlaw-2867	938	154	,	,	PUNCT
taxlaw-2867	938	155	8	8	NUM
taxlaw-2867	938	156	fla	fla	NOUN
taxlaw-2867	938	157	.	.	PUNCT
taxlaw-2867	939	1	tax	tax	PROPN
taxlaw-2867	939	2	rev	rev	PROPN
taxlaw-2867	939	3	.	.	PROPN
taxlaw-2867	939	4	303	303	NUM
taxlaw-2867	939	5	(	(	PUNCT
taxlaw-2867	939	6	2007	2007	NUM
taxlaw-2867	939	7	)	)	PUNCT
taxlaw-2867	939	8	.	.	PUNCT
taxlaw-2867	940	1	322	322	NUM
taxlaw-2867	940	2	see	see	VERB
taxlaw-2867	940	3	,	,	PUNCT
taxlaw-2867	940	4	e.g.	e.g.	ADV
taxlaw-2867	940	5	,	,	PUNCT
taxlaw-2867	940	6	philip	philip	PROPN
taxlaw-2867	940	7	dittmer	dittmer	PROPN
taxlaw-2867	940	8	,	,	PUNCT
taxlaw-2867	940	9	a	a	DET
taxlaw-2867	940	10	global	global	ADJ
taxlaw-2867	940	11	perspective	perspective	NOUN
taxlaw-2867	940	12	on	on	ADP
taxlaw-2867	940	13	territorial	territorial	ADJ
taxlaw-2867	940	14	taxation	taxation	NOUN
taxlaw-2867	940	15	,	,	PUNCT
taxlaw-2867	940	16	tax	tax	NOUN
taxlaw-2867	940	17	found	find	VERB
taxlaw-2867	940	18	.	.	PUNCT
taxlaw-2867	941	1	(	(	PUNCT
taxlaw-2867	941	2	aug	aug	PROPN
taxlaw-2867	941	3	.	.	PROPN
taxlaw-2867	941	4	10	10	NUM
taxlaw-2867	941	5	,	,	PUNCT
taxlaw-2867	941	6	2012	2012	NUM
taxlaw-2867	941	7	)	)	PUNCT
taxlaw-2867	941	8	,	,	PUNCT
taxlaw-2867	941	9	https://taxfoundation.org/global-perspective-territorial-taxation/	https://taxfoundation.org/global-perspective-territorial-taxation/	X
taxlaw-2867	942	1	[	[	X
taxlaw-2867	942	2	https://perma.cc/4nrs-vp5b	https://perma.cc/4nrs-vp5b	X
taxlaw-2867	942	3	]	]	X
taxlaw-2867	942	4	(	(	PUNCT
taxlaw-2867	942	5	advocating	advocate	VERB
taxlaw-2867	942	6	for	for	ADP
taxlaw-2867	942	7	adoption	adoption	NOUN
taxlaw-2867	942	8	of	of	ADP
taxlaw-2867	942	9	a	a	DET
taxlaw-2867	942	10	territorial	territorial	ADJ
taxlaw-2867	942	11	system	system	NOUN
taxlaw-2867	942	12	in	in	ADP
taxlaw-2867	942	13	the	the	DET
taxlaw-2867	942	14	u.s	u.s	PROPN
taxlaw-2867	942	15	.	.	PROPN
taxlaw-2867	942	16	while	while	SCONJ
taxlaw-2867	942	17	also	also	ADV
taxlaw-2867	942	18	acknowledging	acknowledge	VERB
taxlaw-2867	942	19	territorial	territorial	ADJ
taxlaw-2867	942	20	taxation	taxation	NOUN
taxlaw-2867	942	21	is	be	AUX
taxlaw-2867	942	22	associated	associate	VERB
taxlaw-2867	942	23	with	with	ADP
taxlaw-2867	942	24	increases	increase	NOUN
taxlaw-2867	942	25	in	in	ADP
taxlaw-2867	942	26	outbound	outbound	ADJ
taxlaw-2867	942	27	foreign	foreign	ADJ
taxlaw-2867	942	28	direct	direct	ADJ
taxlaw-2867	942	29	investment	investment	NOUN
taxlaw-2867	942	30	)	)	PUNCT
taxlaw-2867	942	31	.	.	PUNCT
taxlaw-2867	943	1	323	323	NUM
taxlaw-2867	943	2	see	see	VERB
taxlaw-2867	943	3	supra	supra	ADJ
taxlaw-2867	943	4	text	text	NOUN
taxlaw-2867	943	5	accompanying	accompanying	ADJ
taxlaw-2867	943	6	notes	note	NOUN
taxlaw-2867	943	7	293	293	NUM
taxlaw-2867	943	8	-	-	SYM
taxlaw-2867	943	9	296	296	NUM
taxlaw-2867	943	10	.	.	PUNCT
taxlaw-2867	943	11	324	324	NUM
taxlaw-2867	943	12	see	see	VERB
taxlaw-2867	943	13	angela	angela	PROPN
taxlaw-2867	943	14	huyue	huyue	PROPN
taxlaw-2867	943	15	zhang	zhang	PROPN
taxlaw-2867	943	16	,	,	PUNCT
taxlaw-2867	943	17	foreign	foreign	ADJ
taxlaw-2867	943	18	direct	direct	ADJ
taxlaw-2867	943	19	investment	investment	NOUN
taxlaw-2867	943	20	in	in	ADP
taxlaw-2867	943	21	china	china	PROPN
taxlaw-2867	943	22	:	:	PUNCT
taxlaw-2867	943	23	sense	sense	NOUN
taxlaw-2867	943	24	and	and	CCONJ
taxlaw-2867	943	25	sensibility	sensibility	NOUN
taxlaw-2867	943	26	,	,	PUNCT
taxlaw-2867	943	27	34	34	NUM
taxlaw-2867	943	28	nw	nw	PROPN
taxlaw-2867	943	29	.	.	PROPN
taxlaw-2867	943	30	j.	j.	PROPN
taxlaw-2867	943	31	int'l	int'l	PROPN
taxlaw-2867	943	32	l.	l.	PROPN
taxlaw-2867	943	33	&	&	CCONJ
taxlaw-2867	943	34	bus	bus	PROPN
taxlaw-2867	943	35	.	.	PUNCT
taxlaw-2867	944	1	395	395	NUM
taxlaw-2867	944	2	,	,	PUNCT
taxlaw-2867	944	3	442	442	NUM
taxlaw-2867	944	4	(	(	PUNCT
taxlaw-2867	944	5	2014	2014	NUM
taxlaw-2867	944	6	)	)	PUNCT
taxlaw-2867	944	7	;	;	PUNCT
taxlaw-2867	944	8	see	see	VERB
taxlaw-2867	944	9	also	also	ADV
taxlaw-2867	944	10	mei	mei	PROPN
taxlaw-2867	944	11	wang	wang	PROPN
taxlaw-2867	944	12	,	,	PUNCT
taxlaw-2867	944	13	zhen	zhen	PROPN
taxlaw-2867	944	14	qi	qi	PROPN
taxlaw-2867	944	15	&	&	CCONJ
taxlaw-2867	944	16	jijing	jijing	PROPN
taxlaw-2867	944	17	zhang	zhang	PROPN
taxlaw-2867	944	18	,	,	PUNCT
taxlaw-2867	944	19	supra	supra	PROPN
taxlaw-2867	944	20	note	note	NOUN
taxlaw-2867	944	21	115	115	NUM
taxlaw-2867	944	22	,	,	PUNCT
taxlaw-2867	944	23	at	at	ADP
taxlaw-2867	944	24	329	329	NUM
taxlaw-2867	944	25	(	(	PUNCT
taxlaw-2867	944	26	describing	describe	VERB
taxlaw-2867	944	27	chinese	chinese	ADJ
taxlaw-2867	944	28	soes	soe	NOUN
taxlaw-2867	944	29	as	as	ADP
taxlaw-2867	944	30	exhibiting	exhibit	VERB
taxlaw-2867	944	31	a	a	DET
taxlaw-2867	944	32	three	three	NUM
taxlaw-2867	944	33	tried	try	VERB
taxlaw-2867	944	34	principal	principal	ADJ
taxlaw-2867	944	35	–	–	PUNCT
taxlaw-2867	944	36	agent	agent	NOUN
taxlaw-2867	944	37	problem	problem	NOUN
taxlaw-2867	944	38	,	,	PUNCT
taxlaw-2867	944	39	with	with	ADP
taxlaw-2867	944	40	the	the	DET
taxlaw-2867	944	41	nation	nation	NOUN
taxlaw-2867	944	42	as	as	ADP
taxlaw-2867	944	43	the	the	DET
taxlaw-2867	944	44	principal	principal	NOUN
taxlaw-2867	944	45	,	,	PUNCT
taxlaw-2867	944	46	the	the	DET
taxlaw-2867	944	47	soe	soe	PROPN
taxlaw-2867	944	48	managers	manager	NOUN
taxlaw-2867	944	49	as	as	ADP
taxlaw-2867	944	50	agent	agent	NOUN
taxlaw-2867	944	51	,	,	PUNCT
taxlaw-2867	944	52	and	and	CCONJ
taxlaw-2867	944	53	regulators	regulator	NOUN
taxlaw-2867	944	54	occupying	occupy	VERB
taxlaw-2867	944	55	a	a	DET
taxlaw-2867	944	56	middle	middle	ADJ
taxlaw-2867	944	57	position	position	NOUN
taxlaw-2867	944	58	)	)	PUNCT
taxlaw-2867	944	59	.	.	PUNCT
taxlaw-2867	945	1	325	325	NUM
taxlaw-2867	945	2	see	see	VERB
taxlaw-2867	945	3	generally	generally	ADV
taxlaw-2867	945	4	michael	michael	PROPN
taxlaw-2867	945	5	c.	c.	PROPN
taxlaw-2867	945	6	jensen	jensen	PROPN
taxlaw-2867	945	7	,	,	PUNCT
taxlaw-2867	945	8	agency	agency	NOUN
taxlaw-2867	945	9	costs	cost	NOUN
taxlaw-2867	945	10	of	of	ADP
taxlaw-2867	945	11	free	free	ADJ
taxlaw-2867	945	12	cash	cash	NOUN
taxlaw-2867	945	13	flow	flow	NOUN
taxlaw-2867	945	14	,	,	PUNCT
taxlaw-2867	945	15	corporate	corporate	ADJ
taxlaw-2867	945	16	finance	finance	NOUN
taxlaw-2867	945	17	,	,	PUNCT
taxlaw-2867	945	18	and	and	CCONJ
taxlaw-2867	945	19	takeovers	takeover	NOUN
taxlaw-2867	945	20	,	,	PUNCT
taxlaw-2867	945	21	76	76	NUM
taxlaw-2867	945	22	am	am	NOUN
taxlaw-2867	945	23	.	.	PUNCT
taxlaw-2867	946	1	econ	econ	PROPN
taxlaw-2867	946	2	.	.	PUNCT
taxlaw-2867	947	1	rev	rev	PROPN
taxlaw-2867	947	2	.	.	PROPN
taxlaw-2867	947	3	323	323	NUM
taxlaw-2867	947	4	(	(	PUNCT
taxlaw-2867	947	5	1986	1986	NUM
taxlaw-2867	947	6	)	)	PUNCT
taxlaw-2867	947	7	.	.	PUNCT
taxlaw-2867	948	1	326	326	NUM
taxlaw-2867	948	2	see	see	VERB
taxlaw-2867	948	3	zhang	zhang	PROPN
taxlaw-2867	948	4	,	,	PUNCT
taxlaw-2867	948	5	supra	supra	PROPN
taxlaw-2867	948	6	note	note	VERB
taxlaw-2867	948	7	324	324	NUM
taxlaw-2867	948	8	，	，	PUNCT
taxlaw-2867	948	9	at	at	ADP
taxlaw-2867	948	10	445	445	NUM
taxlaw-2867	948	11	-	-	SYM
taxlaw-2867	948	12	449	449	NUM
taxlaw-2867	948	13	.	.	PUNCT
taxlaw-2867	948	14	https://taxfoundation.org/global-perspective-territorial-taxation/	https://taxfoundation.org/global-perspective-territorial-taxation/	NOUN
taxlaw-2867	948	15	122	122	NUM
taxlaw-2867	949	1	[	[	X
taxlaw-2867	949	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	949	3	columbia	columbia	PROPN
taxlaw-2867	949	4	journal	journal	PROPN
taxlaw-2867	949	5	of	of	ADP
taxlaw-2867	949	6	tax	tax	NOUN
taxlaw-2867	949	7	law	law	NOUN
taxlaw-2867	949	8	planning	planning	NOUN
taxlaw-2867	949	9	in	in	ADP
taxlaw-2867	949	10	order	order	NOUN
taxlaw-2867	949	11	to	to	PART
taxlaw-2867	949	12	retain	retain	VERB
taxlaw-2867	949	13	more	more	ADJ
taxlaw-2867	949	14	resources	resource	NOUN
taxlaw-2867	949	15	under	under	ADP
taxlaw-2867	949	16	their	their	PRON
taxlaw-2867	949	17	direct	direct	ADJ
taxlaw-2867	949	18	control.327	control.327	NOUN
taxlaw-2867	949	19	on	on	ADP
taxlaw-2867	949	20	the	the	DET
taxlaw-2867	949	21	other	other	ADJ
taxlaw-2867	949	22	hand	hand	NOUN
taxlaw-2867	949	23	,	,	PUNCT
taxlaw-2867	949	24	since	since	SCONJ
taxlaw-2867	949	25	the	the	DET
taxlaw-2867	949	26	party	party	NOUN
taxlaw-2867	949	27	’s	’s	PART
taxlaw-2867	949	28	evaluation	evaluation	NOUN
taxlaw-2867	949	29	of	of	ADP
taxlaw-2867	949	30	soe	soe	PROPN
taxlaw-2867	949	31	managers	manager	NOUN
taxlaw-2867	949	32	currently	currently	ADV
taxlaw-2867	949	33	prioritizes	prioritize	VERB
taxlaw-2867	949	34	political	political	ADJ
taxlaw-2867	949	35	allegiance	allegiance	NOUN
taxlaw-2867	949	36	over	over	ADP
taxlaw-2867	949	37	profitability	profitability	NOUN
taxlaw-2867	949	38	,	,	PUNCT
taxlaw-2867	949	39	managers	manager	NOUN
taxlaw-2867	949	40	may	may	AUX
taxlaw-2867	949	41	have	have	VERB
taxlaw-2867	949	42	a	a	DET
taxlaw-2867	949	43	countervailing	countervailing	ADJ
taxlaw-2867	949	44	incentive	incentive	NOUN
taxlaw-2867	949	45	to	to	PART
taxlaw-2867	949	46	ensure	ensure	VERB
taxlaw-2867	949	47	an	an	DET
taxlaw-2867	949	48	appropriate	appropriate	ADJ
taxlaw-2867	949	49	level	level	NOUN
taxlaw-2867	949	50	of	of	ADP
taxlaw-2867	949	51	tax	tax	NOUN
taxlaw-2867	949	52	payments	payment	NOUN
taxlaw-2867	949	53	are	be	AUX
taxlaw-2867	949	54	made	make	VERB
taxlaw-2867	949	55	to	to	ADP
taxlaw-2867	949	56	the	the	DET
taxlaw-2867	949	57	state.328	state.328	PROPN
taxlaw-2867	949	58	the	the	DET
taxlaw-2867	949	59	handful	handful	NOUN
taxlaw-2867	949	60	of	of	ADP
taxlaw-2867	949	61	empirical	empirical	ADJ
taxlaw-2867	949	62	studies	study	NOUN
taxlaw-2867	949	63	assessing	assess	VERB
taxlaw-2867	949	64	domestic	domestic	ADJ
taxlaw-2867	949	65	tax	tax	NOUN
taxlaw-2867	949	66	avoidance	avoidance	NOUN
taxlaw-2867	949	67	by	by	ADP
taxlaw-2867	949	68	chinese	chinese	ADJ
taxlaw-2867	949	69	soes	soe	NOUN
taxlaw-2867	949	70	paints	paint	VERB
taxlaw-2867	949	71	a	a	DET
taxlaw-2867	949	72	mixed	mixed	ADJ
taxlaw-2867	949	73	picture	picture	NOUN
taxlaw-2867	949	74	of	of	ADP
taxlaw-2867	949	75	the	the	DET
taxlaw-2867	949	76	principal	principal	ADJ
taxlaw-2867	949	77	-	-	PUNCT
taxlaw-2867	949	78	agent	agent	NOUN
taxlaw-2867	949	79	problem.329	problem.329	NOUN
taxlaw-2867	949	80	most	most	ADJ
taxlaw-2867	949	81	but	but	CCONJ
taxlaw-2867	949	82	not	not	PART
taxlaw-2867	949	83	all	all	DET
taxlaw-2867	949	84	studies	study	NOUN
taxlaw-2867	949	85	have	have	AUX
taxlaw-2867	949	86	found	find	VERB
taxlaw-2867	949	87	chinese	chinese	ADJ
taxlaw-2867	949	88	soes	soe	NOUN
taxlaw-2867	949	89	to	to	PART
taxlaw-2867	949	90	have	have	VERB
taxlaw-2867	949	91	higher	high	ADJ
taxlaw-2867	949	92	effective	effective	ADJ
taxlaw-2867	949	93	tax	tax	NOUN
taxlaw-2867	949	94	rates	rate	NOUN
taxlaw-2867	949	95	than	than	ADP
taxlaw-2867	949	96	private	private	ADJ
taxlaw-2867	949	97	enterprises	enterprise	NOUN
taxlaw-2867	949	98	,	,	PUNCT
taxlaw-2867	949	99	suggesting	suggest	VERB
taxlaw-2867	949	100	soes	soe	NOUN
taxlaw-2867	949	101	practice	practice	VERB
taxlaw-2867	949	102	less	less	ADJ
taxlaw-2867	949	103	domestic	domestic	ADJ
taxlaw-2867	949	104	tax	tax	NOUN
taxlaw-2867	949	105	planning.330	planning.330	NOUN
taxlaw-2867	949	106	yet	yet	ADV
taxlaw-2867	949	107	,	,	PUNCT
taxlaw-2867	949	108	in	in	ADP
taxlaw-2867	949	109	a	a	DET
taxlaw-2867	949	110	nuanced	nuanced	ADJ
taxlaw-2867	949	111	review	review	NOUN
taxlaw-2867	949	112	of	of	ADP
taxlaw-2867	949	113	the	the	DET
taxlaw-2867	949	114	existing	exist	VERB
taxlaw-2867	949	115	scholarship	scholarship	NOUN
taxlaw-2867	949	116	,	,	PUNCT
taxlaw-2867	949	117	wei	wei	PROPN
taxlaw-2867	949	118	cui	cui	PROPN
taxlaw-2867	949	119	also	also	ADV
taxlaw-2867	949	120	notes	note	VERB
taxlaw-2867	949	121	that	that	SCONJ
taxlaw-2867	949	122	there	there	PRON
taxlaw-2867	949	123	is	be	VERB
taxlaw-2867	949	124	“	"	PUNCT
taxlaw-2867	949	125	at	at	ADP
taxlaw-2867	949	126	least	least	ADJ
taxlaw-2867	949	127	as	as	ADV
taxlaw-2867	949	128	much	much	ADJ
taxlaw-2867	949	129	evidence	evidence	NOUN
taxlaw-2867	949	130	”	"	PUNCT
taxlaw-2867	949	131	indicating	indicate	VERB
taxlaw-2867	949	132	soes	soe	NOUN
taxlaw-2867	949	133	exhibit	exhibit	VERB
taxlaw-2867	949	134	some	some	DET
taxlaw-2867	949	135	tax	tax	NOUN
taxlaw-2867	949	136	planning	planning	NOUN
taxlaw-2867	949	137	and	and	CCONJ
taxlaw-2867	949	138	avoidance	avoidance	NOUN
taxlaw-2867	949	139	as	as	ADP
taxlaw-2867	949	140	indicating	indicate	VERB
taxlaw-2867	949	141	that	that	SCONJ
taxlaw-2867	949	142	soes	soe	NOUN
taxlaw-2867	949	143	are	be	AUX
taxlaw-2867	949	144	indifferent	indifferent	ADJ
taxlaw-2867	949	145	to	to	ADP
taxlaw-2867	949	146	taxation.331	taxation.331	NOUN
taxlaw-2867	949	147	thus	thus	ADV
taxlaw-2867	949	148	it	it	PRON
taxlaw-2867	949	149	appears	appear	VERB
taxlaw-2867	949	150	that	that	SCONJ
taxlaw-2867	949	151	chinese	chinese	ADJ
taxlaw-2867	949	152	soes	soe	NOUN
taxlaw-2867	949	153	“	"	PUNCT
taxlaw-2867	949	154	behave	behave	VERB
taxlaw-2867	949	155	like	like	ADP
taxlaw-2867	949	156	‘	'	PUNCT
taxlaw-2867	949	157	real	real	ADJ
taxlaw-2867	949	158	’	'	PUNCT
taxlaw-2867	949	159	taxpayers	taxpayer	NOUN
taxlaw-2867	949	160	”	"	PUNCT
taxlaw-2867	949	161	to	to	ADP
taxlaw-2867	949	162	a	a	DET
taxlaw-2867	949	163	certain	certain	ADJ
taxlaw-2867	949	164	degree	degree	NOUN
taxlaw-2867	949	165	but	but	CCONJ
taxlaw-2867	949	166	that	that	SCONJ
taxlaw-2867	949	167	they	they	PRON
taxlaw-2867	949	168	are	be	AUX
taxlaw-2867	949	169	still	still	ADV
taxlaw-2867	949	170	“	"	PUNCT
taxlaw-2867	949	171	less	less	ADV
taxlaw-2867	949	172	sensitive	sensitive	ADJ
taxlaw-2867	949	173	than	than	ADP
taxlaw-2867	949	174	private	private	ADJ
taxlaw-2867	949	175	firms	firm	NOUN
taxlaw-2867	949	176	to	to	ADP
taxlaw-2867	949	177	paying	pay	VERB
taxlaw-2867	949	178	the	the	DET
taxlaw-2867	949	179	home	home	NOUN
taxlaw-2867	949	180	country	country	NOUN
taxlaw-2867	949	181	’s	’s	PART
taxlaw-2867	949	182	income	income	NOUN
taxlaw-2867	949	183	tax	tax	NOUN
taxlaw-2867	949	184	.	.	PUNCT
taxlaw-2867	950	1	”332	”332	NOUN
taxlaw-2867	951	1	in	in	ADP
taxlaw-2867	951	2	other	other	ADJ
taxlaw-2867	951	3	words	word	NOUN
taxlaw-2867	951	4	soe	soe	PROPN
taxlaw-2867	951	5	managers	manager	NOUN
taxlaw-2867	951	6	may	may	AUX
taxlaw-2867	951	7	not	not	PART
taxlaw-2867	951	8	engage	engage	VERB
taxlaw-2867	951	9	in	in	ADP
taxlaw-2867	951	10	as	as	ADV
taxlaw-2867	951	11	much	much	ADJ
taxlaw-2867	951	12	tax	tax	NOUN
taxlaw-2867	951	13	-	-	PUNCT
taxlaw-2867	951	14	avoidance	avoidance	NOUN
taxlaw-2867	951	15	as	as	ADP
taxlaw-2867	951	16	private	private	ADJ
taxlaw-2867	951	17	enterprises	enterprise	NOUN
taxlaw-2867	951	18	,	,	PUNCT
taxlaw-2867	951	19	but	but	CCONJ
taxlaw-2867	951	20	would	would	AUX
taxlaw-2867	951	21	still	still	ADV
taxlaw-2867	951	22	prefer	prefer	VERB
taxlaw-2867	951	23	to	to	PART
taxlaw-2867	951	24	keep	keep	VERB
taxlaw-2867	951	25	funds	fund	NOUN
taxlaw-2867	951	26	in	in	ADP
taxlaw-2867	951	27	corporate	corporate	ADJ
taxlaw-2867	951	28	form	form	NOUN
taxlaw-2867	951	29	rather	rather	ADV
taxlaw-2867	951	30	than	than	ADP
taxlaw-2867	951	31	in	in	ADP
taxlaw-2867	951	32	state	state	NOUN
taxlaw-2867	951	33	coffers	coffer	NOUN
taxlaw-2867	951	34	.	.	PUNCT
taxlaw-2867	952	1	these	these	DET
taxlaw-2867	952	2	observations	observation	NOUN
taxlaw-2867	952	3	suggest	suggest	VERB
taxlaw-2867	952	4	that	that	SCONJ
taxlaw-2867	952	5	in	in	ADP
taxlaw-2867	952	6	comparison	comparison	NOUN
taxlaw-2867	952	7	to	to	ADP
taxlaw-2867	952	8	a	a	DET
taxlaw-2867	952	9	more	more	ADV
taxlaw-2867	952	10	territorial	territorial	ADJ
taxlaw-2867	952	11	system	system	NOUN
taxlaw-2867	952	12	,	,	PUNCT
taxlaw-2867	952	13	maintaining	maintain	VERB
taxlaw-2867	952	14	a	a	DET
taxlaw-2867	952	15	worldwide	worldwide	ADJ
taxlaw-2867	952	16	system	system	NOUN
taxlaw-2867	952	17	of	of	ADP
taxlaw-2867	952	18	taxation	taxation	NOUN
taxlaw-2867	952	19	provides	provide	VERB
taxlaw-2867	952	20	a	a	DET
taxlaw-2867	952	21	greater	great	ADJ
taxlaw-2867	952	22	disincentive	disincentive	ADJ
taxlaw-2867	952	23	to	to	ADP
taxlaw-2867	952	24	foreign	foreign	ADJ
taxlaw-2867	952	25	investment	investment	NOUN
taxlaw-2867	952	26	by	by	ADP
taxlaw-2867	952	27	private	private	ADJ
taxlaw-2867	952	28	327	327	NUM
taxlaw-2867	952	29	soe	soe	ADJ
taxlaw-2867	952	30	managers	manager	NOUN
taxlaw-2867	952	31	may	may	AUX
taxlaw-2867	952	32	attempt	attempt	VERB
taxlaw-2867	952	33	to	to	PART
taxlaw-2867	952	34	frame	frame	VERB
taxlaw-2867	952	35	this	this	DET
taxlaw-2867	952	36	tax	tax	NOUN
taxlaw-2867	952	37	-	-	PUNCT
taxlaw-2867	952	38	planning	planning	NOUN
taxlaw-2867	952	39	as	as	ADP
taxlaw-2867	952	40	a	a	DET
taxlaw-2867	952	41	“	"	PUNCT
taxlaw-2867	952	42	win	win	NOUN
taxlaw-2867	952	43	-	-	PUNCT
taxlaw-2867	952	44	win	win	NOUN
taxlaw-2867	952	45	result	result	NOUN
taxlaw-2867	952	46	for	for	ADP
taxlaw-2867	952	47	national	national	ADJ
taxlaw-2867	952	48	interests	interest	NOUN
taxlaw-2867	952	49	and	and	CCONJ
taxlaw-2867	952	50	corporate	corporate	ADJ
taxlaw-2867	952	51	interests	interest	NOUN
taxlaw-2867	952	52	”	"	PUNCT
taxlaw-2867	952	53	and	and	CCONJ
taxlaw-2867	952	54	argue	argue	VERB
taxlaw-2867	952	55	that	that	SCONJ
taxlaw-2867	952	56	by	by	ADP
taxlaw-2867	952	57	avoiding	avoid	VERB
taxlaw-2867	952	58	tax	tax	NOUN
taxlaw-2867	952	59	payments	payment	NOUN
taxlaw-2867	952	60	in	in	ADP
taxlaw-2867	952	61	the	the	DET
taxlaw-2867	952	62	short	short	ADJ
taxlaw-2867	952	63	-	-	PUNCT
taxlaw-2867	952	64	term	term	NOUN
taxlaw-2867	952	65	,	,	PUNCT
taxlaw-2867	952	66	they	they	PRON
taxlaw-2867	952	67	can	can	AUX
taxlaw-2867	952	68	help	help	VERB
taxlaw-2867	952	69	grow	grow	VERB
taxlaw-2867	952	70	the	the	DET
taxlaw-2867	952	71	soe	soe	PROPN
taxlaw-2867	952	72	and	and	CCONJ
taxlaw-2867	952	73	thus	thus	ADV
taxlaw-2867	952	74	increase	increase	VERB
taxlaw-2867	952	75	the	the	DET
taxlaw-2867	952	76	total	total	ADJ
taxlaw-2867	952	77	amount	amount	NOUN
taxlaw-2867	952	78	of	of	ADP
taxlaw-2867	952	79	state	state	NOUN
taxlaw-2867	952	80	tax	tax	NOUN
taxlaw-2867	952	81	revenue	revenue	NOUN
taxlaw-2867	952	82	in	in	ADP
taxlaw-2867	952	83	the	the	DET
taxlaw-2867	952	84	long	long	ADJ
taxlaw-2867	952	85	run	run	NOUN
taxlaw-2867	952	86	.	.	PUNCT
taxlaw-2867	953	1	see	see	VERB
taxlaw-2867	953	2	,	,	PUNCT
taxlaw-2867	953	3	e.g.	e.g.	ADV
taxlaw-2867	953	4	,	,	PUNCT
taxlaw-2867	953	5	cheng	cheng	PROPN
taxlaw-2867	953	6	li	li	PROPN
taxlaw-2867	954	1	[	[	X
taxlaw-2867	954	2	程莉	程莉	X
taxlaw-2867	954	3	]	]	X
taxlaw-2867	954	4	,	,	PUNCT
taxlaw-2867	954	5	guoyou	guoyou	PROPN
taxlaw-2867	954	6	qiye	qiye	PROPN
taxlaw-2867	954	7	ruhe	ruhe	PROPN
taxlaw-2867	954	8	zuohao	zuohao	PROPN
taxlaw-2867	954	9	shuishou	shuishou	PROPN
taxlaw-2867	954	10	chouhua	chouhua	PROPN
taxlaw-2867	954	11	gongzuo	gongzuo	PROPN
taxlaw-2867	954	12	[	[	X
taxlaw-2867	954	13	国有企业如何做好税收筹划工作	国有企业如何做好税收筹划工作	X
taxlaw-2867	954	14	]	]	X
taxlaw-2867	954	15	(	(	PUNCT
taxlaw-2867	954	16	how	how	SCONJ
taxlaw-2867	954	17	state	state	NOUN
taxlaw-2867	954	18	-	-	PUNCT
taxlaw-2867	954	19	owned	own	VERB
taxlaw-2867	954	20	enterprises	enterprise	NOUN
taxlaw-2867	954	21	do	do	VERB
taxlaw-2867	954	22	a	a	DET
taxlaw-2867	954	23	good	good	ADJ
taxlaw-2867	954	24	job	job	NOUN
taxlaw-2867	954	25	in	in	ADP
taxlaw-2867	954	26	tax	tax	NOUN
taxlaw-2867	954	27	planning	planning	NOUN
taxlaw-2867	954	28	)	)	PUNCT
taxlaw-2867	954	29	,	,	PUNCT
taxlaw-2867	954	30	553	553	NUM
taxlaw-2867	954	31	acct	acct	NOUN
taxlaw-2867	954	32	.	.	PUNCT
taxlaw-2867	955	1	audit	audit	NOUN
taxlaw-2867	955	2	58	58	NUM
taxlaw-2867	955	3	(	(	PUNCT
taxlaw-2867	955	4	2016	2016	NUM
taxlaw-2867	955	5	)	)	PUNCT
taxlaw-2867	956	1	[	[	X
taxlaw-2867	956	2	会计审计	会计审计	ADP
taxlaw-2867	956	3	]	]	X
taxlaw-2867	956	4	;	;	PUNCT
taxlaw-2867	956	5	lü	lü	PRON
taxlaw-2867	956	6	min	min	PROPN
taxlaw-2867	957	1	[	[	X
taxlaw-2867	957	2	吕敏	吕敏	X
taxlaw-2867	957	3	]	]	X
taxlaw-2867	957	4	,	,	PUNCT
taxlaw-2867	957	5	guoyou	guoyou	PROPN
taxlaw-2867	957	6	qiye	qiye	PROPN
taxlaw-2867	957	7	shifou	shifou	PROPN
taxlaw-2867	957	8	ying	ying	PROPN
taxlaw-2867	957	9	jinxing	jinx	VERB
taxlaw-2867	957	10	shuishou	shuishou	PROPN
taxlaw-2867	957	11	chouhua	chouhua	PROPN
taxlaw-2867	957	12	[	[	X
taxlaw-2867	957	13	国有企业是否应进行税收筹划	国有企业是否应进行税收筹划	ADJ
taxlaw-2867	957	14	]	]	X
taxlaw-2867	957	15	(	(	PUNCT
taxlaw-2867	957	16	should	should	AUX
taxlaw-2867	957	17	state	state	NOUN
taxlaw-2867	957	18	-	-	PUNCT
taxlaw-2867	957	19	owned	own	VERB
taxlaw-2867	957	20	enterprise	enterprise	NOUN
taxlaw-2867	957	21	engage	engage	VERB
taxlaw-2867	957	22	in	in	ADP
taxlaw-2867	957	23	tax	tax	NOUN
taxlaw-2867	957	24	planning	planning	NOUN
taxlaw-2867	957	25	?	?	PUNCT
taxlaw-2867	957	26	)	)	PUNCT
taxlaw-2867	957	27	,	,	PUNCT
taxlaw-2867	957	28	236	236	NUM
taxlaw-2867	957	29	modern	modern	ADJ
taxlaw-2867	957	30	bus	bus	NOUN
taxlaw-2867	957	31	.	.	PUNCT
taxlaw-2867	958	1	(	(	PUNCT
taxlaw-2867	958	2	2008	2008	NUM
taxlaw-2867	958	3	)	)	PUNCT
taxlaw-2867	959	1	[	[	X
taxlaw-2867	959	2	现代商业	现代商业	NOUN
taxlaw-2867	959	3	]	]	X
taxlaw-2867	959	4	;	;	PUNCT
taxlaw-2867	959	5	song	song	NOUN
taxlaw-2867	959	6	jiaojiao	jiaojiao	NOUN
taxlaw-2867	959	7	[	[	X
taxlaw-2867	959	8	宋姣姣	宋姣姣	PROPN
taxlaw-2867	959	9	]	]	X
taxlaw-2867	959	10	,	,	PUNCT
taxlaw-2867	959	11	guoyou	guoyou	PROPN
taxlaw-2867	959	12	qiye	qiye	PROPN
taxlaw-2867	959	13	shuishou	shuishou	PROPN
taxlaw-2867	959	14	chouhua	chouhua	PROPN
taxlaw-2867	959	15	zouyi	zouyi	PROPN
taxlaw-2867	959	16	[	[	X
taxlaw-2867	959	17	国有企业税收筹划邹议	国有企业税收筹划邹议	NOUN
taxlaw-2867	959	18	]	]	X
taxlaw-2867	959	19	(	(	PUNCT
taxlaw-2867	959	20	discussion	discussion	NOUN
taxlaw-2867	959	21	of	of	ADP
taxlaw-2867	959	22	state	state	NOUN
taxlaw-2867	959	23	-	-	PUNCT
taxlaw-2867	959	24	owned	own	VERB
taxlaw-2867	959	25	enterprise	enterprise	NOUN
taxlaw-2867	959	26	tax	tax	NOUN
taxlaw-2867	959	27	planning	planning	NOUN
taxlaw-2867	959	28	)	)	PUNCT
taxlaw-2867	959	29	,	,	PUNCT
taxlaw-2867	959	30	262	262	NUM
taxlaw-2867	959	31	money	money	NOUN
taxlaw-2867	959	32	china	china	PROPN
taxlaw-2867	959	33	(	(	PUNCT
taxlaw-2867	959	34	2012	2012	NUM
taxlaw-2867	959	35	)	)	PUNCT
taxlaw-2867	960	1	[	[	X
taxlaw-2867	960	2	财经界	财经界	X
taxlaw-2867	960	3	]	]	X
taxlaw-2867	960	4	(	(	PUNCT
taxlaw-2867	960	5	all	all	PRON
taxlaw-2867	960	6	offering	offer	VERB
taxlaw-2867	960	7	a	a	DET
taxlaw-2867	960	8	similar	similar	ADJ
taxlaw-2867	960	9	“	"	PUNCT
taxlaw-2867	960	10	win	win	NOUN
taxlaw-2867	960	11	-	-	PUNCT
taxlaw-2867	960	12	win	win	NOUN
taxlaw-2867	960	13	”	"	PUNCT
taxlaw-2867	960	14	justification	justification	NOUN
taxlaw-2867	960	15	for	for	ADP
taxlaw-2867	960	16	domestic	domestic	ADJ
taxlaw-2867	960	17	tax	tax	NOUN
taxlaw-2867	960	18	planning	planning	NOUN
taxlaw-2867	960	19	by	by	ADP
taxlaw-2867	960	20	soes	soe	NOUN
taxlaw-2867	960	21	)	)	PUNCT
taxlaw-2867	960	22	.	.	PUNCT
taxlaw-2867	961	1	328	328	NUM
taxlaw-2867	961	2	see	see	VERB
taxlaw-2867	961	3	supra	supra	ADJ
taxlaw-2867	961	4	text	text	NOUN
taxlaw-2867	961	5	accompanying	accompanying	ADJ
taxlaw-2867	961	6	note	note	NOUN
taxlaw-2867	961	7	203	203	NUM
taxlaw-2867	961	8	;	;	PUNCT
taxlaw-2867	961	9	see	see	AUX
taxlaw-2867	961	10	also	also	ADV
taxlaw-2867	961	11	mark	mark	VERB
taxlaw-2867	961	12	t.	t.	PROPN
taxlaw-2867	961	13	bradshaw	bradshaw	PROPN
taxlaw-2867	961	14	,	,	PUNCT
taxlaw-2867	961	15	guanmin	guanmin	PROPN
taxlaw-2867	961	16	liao	liao	PROPN
taxlaw-2867	961	17	,	,	PUNCT
taxlaw-2867	961	18	&	&	CCONJ
taxlaw-2867	961	19	mark	mark	PROPN
taxlaw-2867	961	20	(	(	PUNCT
taxlaw-2867	961	21	shuai	shuai	PROPN
taxlaw-2867	961	22	)	)	PUNCT
taxlaw-2867	961	23	ma	ma	PROPN
taxlaw-2867	961	24	,	,	PUNCT
taxlaw-2867	961	25	ownership	ownership	NOUN
taxlaw-2867	961	26	structure	structure	NOUN
taxlaw-2867	961	27	and	and	CCONJ
taxlaw-2867	961	28	tax	tax	NOUN
taxlaw-2867	961	29	avoidance	avoidance	NOUN
taxlaw-2867	961	30	:	:	PUNCT
taxlaw-2867	961	31	evidence	evidence	NOUN
taxlaw-2867	961	32	from	from	ADP
taxlaw-2867	961	33	agency	agency	NOUN
taxlaw-2867	961	34	costs	cost	NOUN
taxlaw-2867	961	35	of	of	ADP
taxlaw-2867	961	36	state	state	NOUN
taxlaw-2867	961	37	ownership	ownership	NOUN
taxlaw-2867	961	38	in	in	ADP
taxlaw-2867	961	39	china	china	PROPN
taxlaw-2867	961	40	,	,	PUNCT
taxlaw-2867	961	41	j.	j.	PROPN
taxlaw-2867	961	42	acct	acct	PROPN
taxlaw-2867	961	43	.	.	PROPN
taxlaw-2867	961	44	&	&	CCONJ
taxlaw-2867	961	45	econ	econ	PROPN
taxlaw-2867	961	46	.	.	PUNCT
taxlaw-2867	962	1	(	(	PUNCT
taxlaw-2867	962	2	forthcoming	forthcoming	ADJ
taxlaw-2867	962	3	2018	2018	NUM
taxlaw-2867	962	4	)	)	PUNCT
taxlaw-2867	962	5	,	,	PUNCT
taxlaw-2867	962	6	https://ssrn.com/abstract=2239837	https://ssrn.com/abstract=2239837	X
taxlaw-2867	963	1	[	[	X
taxlaw-2867	963	2	https://perma.cc/9dmg-ujzw	https://perma.cc/9dmg-ujzw	X
taxlaw-2867	963	3	]	]	X
taxlaw-2867	963	4	(	(	PUNCT
taxlaw-2867	963	5	suggesting	suggest	VERB
taxlaw-2867	963	6	that	that	SCONJ
taxlaw-2867	963	7	soe	soe	PROPN
taxlaw-2867	963	8	managers	manager	NOUN
taxlaw-2867	963	9	are	be	AUX
taxlaw-2867	963	10	rewarded	reward	VERB
taxlaw-2867	963	11	for	for	ADP
taxlaw-2867	963	12	paying	pay	VERB
taxlaw-2867	963	13	more	more	ADJ
taxlaw-2867	963	14	tax	tax	NOUN
taxlaw-2867	963	15	by	by	ADP
taxlaw-2867	963	16	becoming	become	VERB
taxlaw-2867	963	17	more	more	ADV
taxlaw-2867	963	18	likely	likely	ADJ
taxlaw-2867	963	19	to	to	PART
taxlaw-2867	963	20	be	be	AUX
taxlaw-2867	963	21	promoted	promote	VERB
taxlaw-2867	963	22	)	)	PUNCT
taxlaw-2867	963	23	.	.	PUNCT
taxlaw-2867	964	1	329	329	NUM
taxlaw-2867	964	2	see	see	VERB
taxlaw-2867	964	3	ji	ji	PROPN
taxlaw-2867	964	4	li	li	PROPN
taxlaw-2867	964	5	,	,	PUNCT
taxlaw-2867	964	6	“	"	PUNCT
taxlaw-2867	964	7	strangers	stranger	NOUN
taxlaw-2867	964	8	in	in	ADP
taxlaw-2867	964	9	a	a	DET
taxlaw-2867	964	10	strange	strange	ADJ
taxlaw-2867	964	11	land	land	NOUN
taxlaw-2867	964	12	”	"	PUNCT
taxlaw-2867	964	13	:	:	PUNCT
taxlaw-2867	964	14	chinese	chinese	ADJ
taxlaw-2867	964	15	companies	company	NOUN
taxlaw-2867	964	16	in	in	ADP
taxlaw-2867	964	17	the	the	DET
taxlaw-2867	964	18	american	american	ADJ
taxlaw-2867	964	19	tax	tax	NOUN
taxlaw-2867	964	20	system	system	NOUN
taxlaw-2867	964	21	,	,	PUNCT
taxlaw-2867	964	22	68	68	NUM
taxlaw-2867	964	23	hastings	hastings	PROPN
taxlaw-2867	964	24	j.l	j.l	PROPN
taxlaw-2867	964	25	.	.	PROPN
taxlaw-2867	964	26	503	503	NUM
taxlaw-2867	964	27	,	,	PUNCT
taxlaw-2867	964	28	533	533	NUM
taxlaw-2867	964	29	(	(	PUNCT
taxlaw-2867	964	30	2017	2017	NUM
taxlaw-2867	964	31	)	)	PUNCT
taxlaw-2867	964	32	(	(	PUNCT
taxlaw-2867	964	33	“	"	PUNCT
taxlaw-2867	964	34	recent	recent	ADJ
taxlaw-2867	964	35	empirical	empirical	ADJ
taxlaw-2867	964	36	research	research	NOUN
taxlaw-2867	964	37	on	on	ADP
taxlaw-2867	964	38	the	the	DET
taxlaw-2867	964	39	tax	tax	NOUN
taxlaw-2867	964	40	behavior	behavior	NOUN
taxlaw-2867	964	41	of	of	ADP
taxlaw-2867	964	42	soes	soe	NOUN
taxlaw-2867	964	43	has	have	VERB
taxlaw-2867	964	44	yet	yet	ADV
taxlaw-2867	964	45	to	to	PART
taxlaw-2867	964	46	produce	produce	VERB
taxlaw-2867	964	47	conclusive	conclusive	ADJ
taxlaw-2867	964	48	evidence	evidence	NOUN
taxlaw-2867	964	49	…	…	PUNCT
taxlaw-2867	964	50	.	.	PUNCT
taxlaw-2867	964	51	”	"	PUNCT
taxlaw-2867	964	52	)	)	PUNCT
taxlaw-2867	964	53	.	.	PUNCT
taxlaw-2867	965	1	330	330	NUM
taxlaw-2867	965	2	see	see	VERB
taxlaw-2867	965	3	,	,	PUNCT
taxlaw-2867	965	4	e.g.	e.g.	ADV
taxlaw-2867	965	5	,	,	PUNCT
taxlaw-2867	965	6	bradshaw	bradshaw	PROPN
taxlaw-2867	965	7	,	,	PUNCT
taxlaw-2867	965	8	liao	liao	PROPN
taxlaw-2867	965	9	,	,	PUNCT
taxlaw-2867	965	10	&	&	CCONJ
taxlaw-2867	965	11	ma	ma	PROPN
taxlaw-2867	965	12	,	,	PUNCT
taxlaw-2867	965	13	supra	supra	PROPN
taxlaw-2867	965	14	note	note	PROPN
taxlaw-2867	965	15	328	328	NUM
taxlaw-2867	965	16	,	,	PUNCT
taxlaw-2867	965	17	at	at	ADP
taxlaw-2867	965	18	2	2	NUM
taxlaw-2867	965	19	(	(	PUNCT
taxlaw-2867	965	20	finding	find	VERB
taxlaw-2867	965	21	“	"	PUNCT
taxlaw-2867	965	22	soes	soe	NOUN
taxlaw-2867	965	23	exhibit	exhibit	VERB
taxlaw-2867	965	24	significantly	significantly	ADV
taxlaw-2867	965	25	higher	high	ADJ
taxlaw-2867	965	26	income	income	NOUN
taxlaw-2867	965	27	tax	tax	NOUN
taxlaw-2867	965	28	rates	rate	NOUN
taxlaw-2867	965	29	than	than	SCONJ
taxlaw-2867	965	30	do	do	VERB
taxlaw-2867	965	31	non	non	ADJ
taxlaw-2867	965	32	-	-	NOUN
taxlaw-2867	965	33	soes	soe	NOUN
taxlaw-2867	965	34	,	,	PUNCT
taxlaw-2867	965	35	consistent	consistent	ADJ
taxlaw-2867	965	36	with	with	ADP
taxlaw-2867	965	37	less	less	ADJ
taxlaw-2867	965	38	tax	tax	NOUN
taxlaw-2867	965	39	avoidance	avoidance	NOUN
taxlaw-2867	965	40	”	"	PUNCT
taxlaw-2867	965	41	and	and	CCONJ
taxlaw-2867	965	42	concluding	conclude	VERB
taxlaw-2867	965	43	“	"	PUNCT
taxlaw-2867	965	44	the	the	DET
taxlaw-2867	965	45	state	state	NOUN
taxlaw-2867	965	46	utilizes	utilize	VERB
taxlaw-2867	965	47	soe	soe	PROPN
taxlaw-2867	965	48	managers	manager	NOUN
taxlaw-2867	965	49	’	’	PART
taxlaw-2867	965	50	career	career	NOUN
taxlaw-2867	965	51	concerns	concern	NOUN
taxlaw-2867	965	52	to	to	PART
taxlaw-2867	965	53	promote	promote	VERB
taxlaw-2867	965	54	the	the	DET
taxlaw-2867	965	55	minimization	minimization	NOUN
taxlaw-2867	965	56	of	of	ADP
taxlaw-2867	965	57	tax	tax	NOUN
taxlaw-2867	965	58	avoidance	avoidance	NOUN
taxlaw-2867	965	59	.	.	PUNCT
taxlaw-2867	965	60	”	"	PUNCT
taxlaw-2867	965	61	)	)	PUNCT
taxlaw-2867	965	62	;	;	PUNCT
taxlaw-2867	965	63	clemens	clemen	VERB
taxlaw-2867	965	64	fuest	fuest	PROPN
taxlaw-2867	965	65	&	&	CCONJ
taxlaw-2867	965	66	li	li	PROPN
taxlaw-2867	965	67	liu	liu	PROPN
taxlaw-2867	965	68	,	,	PUNCT
taxlaw-2867	965	69	does	do	AUX
taxlaw-2867	965	70	ownership	ownership	NOUN
taxlaw-2867	965	71	affect	affect	VERB
taxlaw-2867	965	72	the	the	DET
taxlaw-2867	965	73	impact	impact	NOUN
taxlaw-2867	965	74	of	of	ADP
taxlaw-2867	965	75	taxes	taxis	NOUN
taxlaw-2867	965	76	on	on	ADP
taxlaw-2867	965	77	firm	firm	ADJ
taxlaw-2867	965	78	behavior	behavior	NOUN
taxlaw-2867	965	79	?	?	PUNCT
taxlaw-2867	966	1	evidence	evidence	NOUN
taxlaw-2867	966	2	from	from	ADP
taxlaw-2867	966	3	china	china	PROPN
taxlaw-2867	966	4	(	(	PUNCT
taxlaw-2867	966	5	oxford	oxford	PROPN
taxlaw-2867	966	6	univ	univ	PROPN
taxlaw-2867	966	7	.	.	PUNCT
taxlaw-2867	967	1	ctr	ctr	PROPN
taxlaw-2867	967	2	.	.	PUNCT
taxlaw-2867	968	1	for	for	ADP
taxlaw-2867	968	2	bus	bus	NOUN
taxlaw-2867	968	3	.	.	PUNCT
taxlaw-2867	969	1	tax’n	tax’n	NUM
taxlaw-2867	969	2	,	,	PUNCT
taxlaw-2867	969	3	working	work	VERB
taxlaw-2867	969	4	paper	paper	NOUN
taxlaw-2867	969	5	no	no	INTJ
taxlaw-2867	969	6	.	.	PUNCT
taxlaw-2867	970	1	15/05	15/05	NUM
taxlaw-2867	970	2	,	,	PUNCT
taxlaw-2867	970	3	2015	2015	NUM
taxlaw-2867	970	4	)	)	PUNCT
taxlaw-2867	970	5	,	,	PUNCT
taxlaw-2867	970	6	http://eureka.sbs.ox.ac.uk/5428/1/wp1505.pdf	http://eureka.sbs.ox.ac.uk/5428/1/wp1505.pdf	NOUN
taxlaw-2867	971	1	[	[	X
taxlaw-2867	971	2	perma.cc/2j5y-7t52	perma.cc/2j5y-7t52	NOUN
taxlaw-2867	971	3	]	]	X
taxlaw-2867	971	4	(	(	PUNCT
taxlaw-2867	971	5	finding	find	VERB
taxlaw-2867	971	6	soes	soe	NOUN
taxlaw-2867	971	7	to	to	PART
taxlaw-2867	971	8	be	be	AUX
taxlaw-2867	971	9	non	non	ADJ
taxlaw-2867	971	10	-	-	ADJ
taxlaw-2867	971	11	responsive	responsive	ADJ
taxlaw-2867	971	12	to	to	ADP
taxlaw-2867	971	13	tax	tax	NOUN
taxlaw-2867	971	14	law	law	NOUN
taxlaw-2867	971	15	changes	change	NOUN
taxlaw-2867	971	16	and	and	CCONJ
taxlaw-2867	971	17	suggesting	suggest	VERB
taxlaw-2867	971	18	that	that	SCONJ
taxlaw-2867	971	19	the	the	DET
taxlaw-2867	971	20	soes	soe	NOUN
taxlaw-2867	971	21	“	"	PUNCT
taxlaw-2867	971	22	do	do	AUX
taxlaw-2867	971	23	not	not	PART
taxlaw-2867	971	24	perceive	perceive	VERB
taxlaw-2867	971	25	taxes	taxis	NOUN
taxlaw-2867	971	26	as	as	ADP
taxlaw-2867	971	27	costs	cost	NOUN
taxlaw-2867	971	28	”	"	PUNCT
taxlaw-2867	971	29	)	)	PUNCT
taxlaw-2867	971	30	;	;	PUNCT
taxlaw-2867	971	31	hongbin	hongbin	PROPN
taxlaw-2867	971	32	cai	cai	PROPN
taxlaw-2867	971	33	&	&	CCONJ
taxlaw-2867	971	34	qiao	qiao	PROPN
taxlaw-2867	971	35	liu	liu	PROPN
taxlaw-2867	971	36	,	,	PUNCT
taxlaw-2867	971	37	competition	competition	NOUN
taxlaw-2867	971	38	and	and	CCONJ
taxlaw-2867	971	39	corporate	corporate	ADJ
taxlaw-2867	971	40	tax	tax	NOUN
taxlaw-2867	971	41	avoidance	avoidance	NOUN
taxlaw-2867	971	42	:	:	PUNCT
taxlaw-2867	971	43	evidence	evidence	NOUN
taxlaw-2867	971	44	from	from	ADP
taxlaw-2867	971	45	chinese	chinese	ADJ
taxlaw-2867	971	46	industrial	industrial	ADJ
taxlaw-2867	971	47	firms	firm	NOUN
taxlaw-2867	971	48	,	,	PUNCT
taxlaw-2867	971	49	119	119	NUM
taxlaw-2867	971	50	econ	econ	NOUN
taxlaw-2867	971	51	.	.	PUNCT
taxlaw-2867	972	1	j.	j.	PROPN
taxlaw-2867	972	2	,	,	PUNCT
taxlaw-2867	972	3	764	764	NUM
taxlaw-2867	972	4	,	,	PUNCT
taxlaw-2867	972	5	794	794	NUM
taxlaw-2867	972	6	(	(	PUNCT
taxlaw-2867	972	7	2009	2009	NUM
taxlaw-2867	972	8	)	)	PUNCT
taxlaw-2867	972	9	(	(	PUNCT
taxlaw-2867	972	10	suggesting	suggest	VERB
taxlaw-2867	972	11	soes	soe	NOUN
taxlaw-2867	972	12	were	be	AUX
taxlaw-2867	972	13	less	less	ADV
taxlaw-2867	972	14	likely	likely	ADJ
taxlaw-2867	972	15	to	to	PART
taxlaw-2867	972	16	engage	engage	VERB
taxlaw-2867	972	17	in	in	ADP
taxlaw-2867	972	18	tax	tax	NOUN
taxlaw-2867	972	19	avoidance	avoidance	NOUN
taxlaw-2867	972	20	activities	activity	NOUN
taxlaw-2867	972	21	than	than	ADP
taxlaw-2867	972	22	private	private	ADJ
taxlaw-2867	972	23	enterprises	enterprise	NOUN
taxlaw-2867	972	24	)	)	PUNCT
taxlaw-2867	972	25	;	;	PUNCT
taxlaw-2867	972	26	ming	ming	PROPN
taxlaw-2867	972	27	jian	jian	PROPN
taxlaw-2867	972	28	,	,	PUNCT
taxlaw-2867	972	29	wanfu	wanfu	PROPN
taxlaw-2867	972	30	li	li	PROPN
taxlaw-2867	972	31	&	&	CCONJ
taxlaw-2867	972	32	huai	huai	PROPN
taxlaw-2867	972	33	zhang	zhang	PROPN
taxlaw-2867	972	34	,	,	PUNCT
taxlaw-2867	972	35	how	how	SCONJ
taxlaw-2867	972	36	does	do	AUX
taxlaw-2867	972	37	state	state	NOUN
taxlaw-2867	972	38	ownership	ownership	NOUN
taxlaw-2867	972	39	affect	affect	VERB
taxlaw-2867	972	40	tax	tax	NOUN
taxlaw-2867	972	41	avoidance	avoidance	NOUN
taxlaw-2867	972	42	?	?	PUNCT
taxlaw-2867	973	1	evidence	evidence	NOUN
taxlaw-2867	973	2	from	from	ADP
taxlaw-2867	973	3	china	china	PROPN
taxlaw-2867	973	4	(	(	PUNCT
taxlaw-2867	973	5	sing	sing	NOUN
taxlaw-2867	973	6	.	.	PUNCT
taxlaw-2867	974	1	mgmt	mgmt	PROPN
taxlaw-2867	974	2	.	.	PUNCT
taxlaw-2867	975	1	univ	univ	PROPN
taxlaw-2867	975	2	.	.	PROPN
taxlaw-2867	975	3	,	,	PUNCT
taxlaw-2867	975	4	working	work	VERB
taxlaw-2867	975	5	paper	paper	NOUN
taxlaw-2867	975	6	no	no	NOUN
taxlaw-2867	975	7	.	.	PROPN
taxlaw-2867	975	8	1318	1318	NUM
taxlaw-2867	975	9	,	,	PUNCT
taxlaw-2867	975	10	2012	2012	NUM
taxlaw-2867	975	11	)	)	PUNCT
taxlaw-2867	975	12	,	,	PUNCT
taxlaw-2867	975	13	https://accountancy.smu.edu.sg/sites/default/files/accountancy/pdf/papers/huaizhang_2013paper.pdf	https://accountancy.smu.edu.sg/sites/default/files/accountancy/pdf/papers/huaizhang_2013paper.pdf	NOUN
taxlaw-2867	975	14	[	[	X
taxlaw-2867	975	15	perma.cc/6jl8-zw37	perma.cc/6jl8-zw37	X
taxlaw-2867	975	16	]	]	X
taxlaw-2867	975	17	(	(	PUNCT
taxlaw-2867	975	18	concluding	conclude	VERB
taxlaw-2867	975	19	soes	soe	NOUN
taxlaw-2867	975	20	“	"	PUNCT
taxlaw-2867	975	21	avoid	avoid	VERB
taxlaw-2867	975	22	tax	tax	NOUN
taxlaw-2867	975	23	to	to	ADP
taxlaw-2867	975	24	a	a	DET
taxlaw-2867	975	25	less	less	ADV
taxlaw-2867	975	26	extent	extent	NOUN
taxlaw-2867	975	27	than	than	ADP
taxlaw-2867	975	28	non	non	ADJ
taxlaw-2867	975	29	-	-	NOUN
taxlaw-2867	975	30	soes	soe	NOUN
taxlaw-2867	975	31	”	"	PUNCT
taxlaw-2867	975	32	and	and	CCONJ
taxlaw-2867	975	33	hypothesizing	hypothesize	VERB
taxlaw-2867	975	34	“	"	PUNCT
taxlaw-2867	975	35	executives	executive	NOUN
taxlaw-2867	975	36	at	at	ADP
taxlaw-2867	975	37	soes	soe	NOUN
taxlaw-2867	975	38	have	have	VERB
taxlaw-2867	975	39	incentives	incentive	NOUN
taxlaw-2867	975	40	to	to	PART
taxlaw-2867	975	41	please	please	VERB
taxlaw-2867	975	42	the	the	DET
taxlaw-2867	975	43	government	government	NOUN
taxlaw-2867	975	44	through	through	ADP
taxlaw-2867	975	45	generous	generous	ADJ
taxlaw-2867	975	46	tax	tax	NOUN
taxlaw-2867	975	47	payments	payment	NOUN
taxlaw-2867	975	48	.	.	PUNCT
taxlaw-2867	975	49	”	"	PUNCT
taxlaw-2867	975	50	)	)	PUNCT
taxlaw-2867	976	1	;	;	PUNCT
taxlaw-2867	976	2	tao	tao	PROPN
taxlaw-2867	976	3	zeng	zeng	PROPN
taxlaw-2867	976	4	,	,	PUNCT
taxlaw-2867	976	5	ownership	ownership	NOUN
taxlaw-2867	976	6	concentration	concentration	NOUN
taxlaw-2867	976	7	,	,	PUNCT
taxlaw-2867	976	8	state	state	NOUN
taxlaw-2867	976	9	ownership	ownership	NOUN
taxlaw-2867	976	10	,	,	PUNCT
taxlaw-2867	976	11	and	and	CCONJ
taxlaw-2867	976	12	effective	effective	ADJ
taxlaw-2867	976	13	tax	tax	NOUN
taxlaw-2867	976	14	rates	rate	NOUN
taxlaw-2867	976	15	:	:	PUNCT
taxlaw-2867	976	16	evidence	evidence	NOUN
taxlaw-2867	976	17	from	from	ADP
taxlaw-2867	976	18	china	china	PROPN
taxlaw-2867	976	19	’s	’s	PART
taxlaw-2867	976	20	listed	list	VERB
taxlaw-2867	976	21	firms	firm	NOUN
taxlaw-2867	976	22	,	,	PUNCT
taxlaw-2867	976	23	9	9	NUM
taxlaw-2867	976	24	acct.accounting	acct.accounte	VERB
taxlaw-2867	976	25	perps	perp	NOUN
taxlaw-2867	976	26	.	.	PUNCT
taxlaw-2867	977	1	271	271	NUM
taxlaw-2867	977	2	,	,	PUNCT
taxlaw-2867	977	3	286	286	NUM
taxlaw-2867	977	4	(	(	PUNCT
taxlaw-2867	977	5	2011	2011	NUM
taxlaw-2867	977	6	)	)	PUNCT
taxlaw-2867	977	7	(	(	PUNCT
taxlaw-2867	977	8	finding	find	VERB
taxlaw-2867	977	9	“	"	PUNCT
taxlaw-2867	977	10	firms	firm	NOUN
taxlaw-2867	977	11	whose	whose	DET
taxlaw-2867	977	12	largest	large	ADJ
taxlaw-2867	977	13	shareholders	shareholder	NOUN
taxlaw-2867	977	14	are	be	AUX
taxlaw-2867	977	15	government	government	NOUN
taxlaw-2867	977	16	-	-	PUNCT
taxlaw-2867	977	17	related	relate	VERB
taxlaw-2867	977	18	have	have	VERB
taxlaw-2867	977	19	higher	high	ADJ
taxlaw-2867	977	20	effective	effective	ADJ
taxlaw-2867	977	21	tax	tax	NOUN
taxlaw-2867	977	22	rates	rate	NOUN
taxlaw-2867	977	23	compared	compare	VERB
taxlaw-2867	977	24	to	to	ADP
taxlaw-2867	977	25	firms	firm	NOUN
taxlaw-2867	977	26	whose	whose	DET
taxlaw-2867	977	27	largest	large	ADJ
taxlaw-2867	977	28	shareholders	shareholder	NOUN
taxlaw-2867	977	29	are	be	AUX
taxlaw-2867	977	30	nongovernment	nongovernment	ADJ
taxlaw-2867	977	31	related	relate	VERB
taxlaw-2867	977	32	”	"	PUNCT
taxlaw-2867	977	33	and	and	CCONJ
taxlaw-2867	977	34	suggesting	suggest	VERB
taxlaw-2867	977	35	that	that	SCONJ
taxlaw-2867	977	36	“	"	PUNCT
taxlaw-2867	977	37	a	a	DET
taxlaw-2867	977	38	good	good	ADJ
taxlaw-2867	977	39	reputation	reputation	NOUN
taxlaw-2867	977	40	of	of	ADP
taxlaw-2867	977	41	paying	pay	VERB
taxlaw-2867	977	42	more	more	ADJ
taxlaw-2867	977	43	taxes	taxis	NOUN
taxlaw-2867	977	44	(	(	PUNCT
taxlaw-2867	977	45	or	or	CCONJ
taxlaw-2867	977	46	avoiding	avoid	VERB
taxlaw-2867	977	47	tax	tax	NOUN
taxlaw-2867	977	48	aggressiveness	aggressiveness	NOUN
taxlaw-2867	977	49	)	)	PUNCT
taxlaw-2867	977	50	benefits	benefit	VERB
taxlaw-2867	977	51	management	management	NOUN
taxlaw-2867	977	52	.	.	PUNCT
taxlaw-2867	977	53	”	"	PUNCT
taxlaw-2867	977	54	)	)	PUNCT
taxlaw-2867	977	55	.	.	PUNCT
taxlaw-2867	978	1	331	331	NUM
taxlaw-2867	978	2	cui	cui	NOUN
taxlaw-2867	978	3	,	,	PUNCT
taxlaw-2867	978	4	supra	supra	PROPN
taxlaw-2867	978	5	note278	note278	PROPN
taxlaw-2867	978	6	,	,	PUNCT
taxlaw-2867	978	7	at	at	ADP
taxlaw-2867	978	8	130	130	NUM
taxlaw-2867	978	9	.	.	PUNCT
taxlaw-2867	978	10	332	332	NUM
taxlaw-2867	978	11	cui	cui	NOUN
taxlaw-2867	978	12	,	,	PUNCT
taxlaw-2867	978	13	supra	supra	PROPN
taxlaw-2867	978	14	note	note	PROPN
taxlaw-2867	978	15	22	22	NUM
taxlaw-2867	978	16	,	,	PUNCT
taxlaw-2867	978	17	at	at	ADP
taxlaw-2867	978	18	807	807	NUM
taxlaw-2867	978	19	-	-	SYM
taxlaw-2867	978	20	08	08	NUM
taxlaw-2867	978	21	.	.	PUNCT
taxlaw-2867	978	22	http://eureka.sbs.ox.ac.uk/5428/1/wp1505.pdf	http://eureka.sbs.ox.ac.uk/5428/1/wp1505.pdf	NOUN
taxlaw-2867	978	23	2018	2018	NUM
taxlaw-2867	978	24	]	]	PUNCT
taxlaw-2867	978	25	123	123	NUM
taxlaw-2867	978	26	chinese	chinese	ADJ
taxlaw-2867	978	27	state	state	NOUN
taxlaw-2867	978	28	capitalism	capitalism	NOUN
taxlaw-2867	978	29	and	and	CCONJ
taxlaw-2867	978	30	the	the	DET
taxlaw-2867	978	31	international	international	ADJ
taxlaw-2867	978	32	tax	tax	NOUN
taxlaw-2867	978	33	regime	regime	NOUN
taxlaw-2867	978	34	enterprises	enterprise	NOUN
taxlaw-2867	978	35	than	than	ADP
taxlaw-2867	978	36	soes	soe	NOUN
taxlaw-2867	978	37	.	.	PUNCT
taxlaw-2867	979	1	thus	thus	ADV
taxlaw-2867	979	2	,	,	PUNCT
taxlaw-2867	979	3	maintaining	maintain	VERB
taxlaw-2867	979	4	a	a	DET
taxlaw-2867	979	5	worldwide	worldwide	ADJ
taxlaw-2867	979	6	taxation	taxation	NOUN
taxlaw-2867	979	7	system	system	NOUN
taxlaw-2867	979	8	would	would	AUX
taxlaw-2867	979	9	help	help	VERB
taxlaw-2867	979	10	support	support	VERB
taxlaw-2867	979	11	the	the	DET
taxlaw-2867	979	12	chinese	chinese	ADJ
taxlaw-2867	979	13	government	government	NOUN
taxlaw-2867	979	14	’s	’s	PART
taxlaw-2867	979	15	current	current	ADJ
taxlaw-2867	979	16	goals	goal	NOUN
taxlaw-2867	979	17	of	of	ADP
taxlaw-2867	979	18	limiting	limit	VERB
taxlaw-2867	979	19	private	private	ADJ
taxlaw-2867	979	20	capital	capital	NOUN
taxlaw-2867	979	21	outflows	outflow	NOUN
taxlaw-2867	979	22	and	and	CCONJ
taxlaw-2867	979	23	enabling	enable	VERB
taxlaw-2867	979	24	soes	soe	NOUN
taxlaw-2867	979	25	to	to	PART
taxlaw-2867	979	26	remain	remain	VERB
taxlaw-2867	979	27	the	the	DET
taxlaw-2867	979	28	driving	drive	VERB
taxlaw-2867	979	29	force	force	NOUN
taxlaw-2867	979	30	behind	behind	ADP
taxlaw-2867	979	31	chinese	chinese	ADJ
taxlaw-2867	979	32	foreign	foreign	ADJ
taxlaw-2867	979	33	direct	direct	ADJ
taxlaw-2867	979	34	investment.333	investment.333	NOUN
taxlaw-2867	979	35	for	for	ADP
taxlaw-2867	979	36	these	these	DET
taxlaw-2867	979	37	reasons	reason	NOUN
taxlaw-2867	979	38	,	,	PUNCT
taxlaw-2867	979	39	it	it	PRON
taxlaw-2867	979	40	appears	appear	VERB
taxlaw-2867	979	41	likely	likely	ADJ
taxlaw-2867	979	42	that	that	SCONJ
taxlaw-2867	979	43	its	its	PRON
taxlaw-2867	979	44	system	system	NOUN
taxlaw-2867	979	45	of	of	ADP
taxlaw-2867	979	46	state	state	NOUN
taxlaw-2867	979	47	capitalism	capitalism	NOUN
taxlaw-2867	979	48	,	,	PUNCT
taxlaw-2867	979	49	will	will	AUX
taxlaw-2867	979	50	enable	enable	VERB
taxlaw-2867	979	51	and	and	CCONJ
taxlaw-2867	979	52	encourage	encourage	VERB
taxlaw-2867	979	53	china	china	PROPN
taxlaw-2867	979	54	to	to	PART
taxlaw-2867	979	55	successfully	successfully	ADV
taxlaw-2867	979	56	maintain	maintain	VERB
taxlaw-2867	979	57	a	a	DET
taxlaw-2867	979	58	relatively	relatively	ADV
taxlaw-2867	979	59	well	well	ADV
taxlaw-2867	979	60	-	-	PUNCT
taxlaw-2867	979	61	functioning	function	VERB
taxlaw-2867	979	62	system	system	NOUN
taxlaw-2867	979	63	of	of	ADP
taxlaw-2867	979	64	worldwide	worldwide	ADJ
taxlaw-2867	979	65	corporate	corporate	ADJ
taxlaw-2867	979	66	taxation	taxation	NOUN
taxlaw-2867	979	67	.	.	PUNCT
taxlaw-2867	980	1	c.	c.	PROPN
taxlaw-2867	980	2	tacit	tacit	ADJ
taxlaw-2867	980	3	state	state	NOUN
taxlaw-2867	980	4	support	support	NOUN
taxlaw-2867	980	5	for	for	ADP
taxlaw-2867	980	6	international	international	ADJ
taxlaw-2867	980	7	tax	tax	NOUN
taxlaw-2867	980	8	-	-	PUNCT
taxlaw-2867	980	9	planning	planning	NOUN
taxlaw-2867	980	10	the	the	DET
taxlaw-2867	980	11	dominant	dominant	ADJ
taxlaw-2867	980	12	role	role	NOUN
taxlaw-2867	980	13	of	of	ADP
taxlaw-2867	980	14	soes	soe	NOUN
taxlaw-2867	980	15	in	in	ADP
taxlaw-2867	980	16	chinese	chinese	ADJ
taxlaw-2867	980	17	outbound	outbound	ADJ
taxlaw-2867	980	18	foreign	foreign	ADJ
taxlaw-2867	980	19	direct	direct	ADJ
taxlaw-2867	980	20	investment	investment	NOUN
taxlaw-2867	980	21	creates	create	VERB
taxlaw-2867	980	22	an	an	DET
taxlaw-2867	980	23	unusually	unusually	ADV
taxlaw-2867	980	24	strong	strong	ADJ
taxlaw-2867	980	25	incentive	incentive	NOUN
taxlaw-2867	980	26	for	for	SCONJ
taxlaw-2867	980	27	the	the	DET
taxlaw-2867	980	28	chinese	chinese	ADJ
taxlaw-2867	980	29	government	government	NOUN
taxlaw-2867	980	30	to	to	PART
taxlaw-2867	980	31	encourage	encourage	VERB
taxlaw-2867	980	32	soe	soe	ADJ
taxlaw-2867	980	33	managers	manager	NOUN
taxlaw-2867	980	34	to	to	PART
taxlaw-2867	980	35	minimize	minimize	VERB
taxlaw-2867	980	36	the	the	DET
taxlaw-2867	980	37	amount	amount	NOUN
taxlaw-2867	980	38	of	of	ADP
taxlaw-2867	980	39	foreign	foreign	ADJ
taxlaw-2867	980	40	taxes	taxis	NOUN
taxlaw-2867	980	41	paid	pay	VERB
taxlaw-2867	980	42	through	through	ADP
taxlaw-2867	980	43	tax	tax	NOUN
taxlaw-2867	980	44	planning	planning	NOUN
taxlaw-2867	980	45	.	.	PUNCT
taxlaw-2867	981	1	this	this	DET
taxlaw-2867	981	2	point	point	NOUN
taxlaw-2867	981	3	is	be	AUX
taxlaw-2867	981	4	perhaps	perhaps	ADV
taxlaw-2867	981	5	best	good	ADJ
taxlaw-2867	981	6	illustrated	illustrate	VERB
taxlaw-2867	981	7	through	through	ADP
taxlaw-2867	981	8	an	an	DET
taxlaw-2867	981	9	idealized	idealized	ADJ
taxlaw-2867	981	10	example	example	NOUN
taxlaw-2867	981	11	.	.	PUNCT
taxlaw-2867	982	1	if	if	SCONJ
taxlaw-2867	982	2	through	through	ADP
taxlaw-2867	982	3	clever	clever	ADJ
taxlaw-2867	982	4	tax	tax	NOUN
taxlaw-2867	982	5	-	-	PUNCT
taxlaw-2867	982	6	planning	planning	NOUN
taxlaw-2867	982	7	,	,	PUNCT
taxlaw-2867	982	8	a	a	DET
taxlaw-2867	982	9	french	french	ADJ
taxlaw-2867	982	10	multinational	multinational	NOUN
taxlaw-2867	982	11	(	(	PUNCT
taxlaw-2867	982	12	or	or	CCONJ
taxlaw-2867	982	13	any	any	DET
taxlaw-2867	982	14	multinational	multinational	NOUN
taxlaw-2867	982	15	that	that	PRON
taxlaw-2867	982	16	is	be	AUX
taxlaw-2867	982	17	a	a	DET
taxlaw-2867	982	18	tax	tax	NOUN
taxlaw-2867	982	19	resident	resident	NOUN
taxlaw-2867	982	20	of	of	ADP
taxlaw-2867	982	21	a	a	DET
taxlaw-2867	982	22	jurisdiction	jurisdiction	NOUN
taxlaw-2867	982	23	with	with	ADP
taxlaw-2867	982	24	a	a	DET
taxlaw-2867	982	25	territorial	territorial	ADJ
taxlaw-2867	982	26	system	system	NOUN
taxlaw-2867	982	27	)	)	PUNCT
taxlaw-2867	982	28	avoids	avoid	VERB
taxlaw-2867	982	29	paying	pay	VERB
taxlaw-2867	982	30	a	a	DET
taxlaw-2867	982	31	dollar	dollar	NOUN
taxlaw-2867	982	32	of	of	ADP
taxlaw-2867	982	33	tax	tax	NOUN
taxlaw-2867	982	34	that	that	PRON
taxlaw-2867	982	35	would	would	AUX
taxlaw-2867	982	36	otherwise	otherwise	ADV
taxlaw-2867	982	37	be	be	AUX
taxlaw-2867	982	38	owed	owe	VERB
taxlaw-2867	982	39	to	to	ADP
taxlaw-2867	982	40	a	a	DET
taxlaw-2867	982	41	foreign	foreign	ADJ
taxlaw-2867	982	42	jurisdiction	jurisdiction	NOUN
taxlaw-2867	982	43	on	on	ADP
taxlaw-2867	982	44	income	income	NOUN
taxlaw-2867	982	45	earned	earn	VERB
taxlaw-2867	982	46	in	in	ADP
taxlaw-2867	982	47	that	that	DET
taxlaw-2867	982	48	foreign	foreign	ADJ
taxlaw-2867	982	49	jurisdiction	jurisdiction	NOUN
taxlaw-2867	982	50	,	,	PUNCT
taxlaw-2867	982	51	this	this	DET
taxlaw-2867	982	52	dollar	dollar	NOUN
taxlaw-2867	982	53	does	do	AUX
taxlaw-2867	982	54	not	not	PART
taxlaw-2867	982	55	directly	directly	ADV
taxlaw-2867	982	56	benefit	benefit	VERB
taxlaw-2867	982	57	the	the	DET
taxlaw-2867	982	58	french	french	ADJ
taxlaw-2867	982	59	government.334	government.334	NOUN
taxlaw-2867	982	60	since	since	SCONJ
taxlaw-2867	982	61	a	a	DET
taxlaw-2867	982	62	territorial	territorial	ADJ
taxlaw-2867	982	63	system	system	NOUN
taxlaw-2867	982	64	does	do	AUX
taxlaw-2867	982	65	not	not	PART
taxlaw-2867	982	66	impose	impose	VERB
taxlaw-2867	982	67	tax	tax	NOUN
taxlaw-2867	982	68	on	on	ADP
taxlaw-2867	982	69	the	the	DET
taxlaw-2867	982	70	multinational	multinational	NOUN
taxlaw-2867	982	71	’s	’s	PART
taxlaw-2867	982	72	foreign	foreign	ADJ
taxlaw-2867	982	73	income	income	NOUN
taxlaw-2867	982	74	,	,	PUNCT
taxlaw-2867	982	75	the	the	DET
taxlaw-2867	982	76	french	french	ADJ
taxlaw-2867	982	77	government	government	NOUN
taxlaw-2867	982	78	does	do	AUX
taxlaw-2867	982	79	not	not	PART
taxlaw-2867	982	80	have	have	VERB
taxlaw-2867	982	81	a	a	DET
taxlaw-2867	982	82	tax	tax	NOUN
taxlaw-2867	982	83	claim	claim	NOUN
taxlaw-2867	982	84	on	on	ADP
taxlaw-2867	982	85	this	this	DET
taxlaw-2867	982	86	income	income	NOUN
taxlaw-2867	982	87	.	.	PUNCT
taxlaw-2867	983	1	the	the	DET
taxlaw-2867	983	2	only	only	ADJ
taxlaw-2867	983	3	benefit	benefit	NOUN
taxlaw-2867	983	4	to	to	ADP
taxlaw-2867	983	5	the	the	DET
taxlaw-2867	983	6	french	french	ADJ
taxlaw-2867	983	7	fisc	fisc	NOUN
taxlaw-2867	983	8	comes	come	VERB
taxlaw-2867	983	9	indirectly	indirectly	ADV
taxlaw-2867	983	10	—	—	PUNCT
taxlaw-2867	983	11	for	for	ADP
taxlaw-2867	983	12	instance	instance	NOUN
taxlaw-2867	983	13	if	if	SCONJ
taxlaw-2867	983	14	this	this	DET
taxlaw-2867	983	15	additional	additional	ADJ
taxlaw-2867	983	16	dollar	dollar	NOUN
taxlaw-2867	983	17	is	be	AUX
taxlaw-2867	983	18	invested	invest	VERB
taxlaw-2867	983	19	in	in	ADP
taxlaw-2867	983	20	r&d	r&d	NOUN
taxlaw-2867	983	21	that	that	PRON
taxlaw-2867	983	22	later	later	ADV
taxlaw-2867	983	23	boosts	boost	VERB
taxlaw-2867	983	24	the	the	DET
taxlaw-2867	983	25	multinationals	multinational	NOUN
taxlaw-2867	983	26	’	'	PUNCT
taxlaw-2867	983	27	domestic	domestic	ADJ
taxlaw-2867	983	28	income	income	NOUN
taxlaw-2867	983	29	.	.	PUNCT
taxlaw-2867	984	1	if	if	SCONJ
taxlaw-2867	984	2	through	through	ADP
taxlaw-2867	984	3	clever	clever	ADJ
taxlaw-2867	984	4	tax	tax	NOUN
taxlaw-2867	984	5	-	-	PUNCT
taxlaw-2867	984	6	planning	planning	NOUN
taxlaw-2867	984	7	,	,	PUNCT
taxlaw-2867	984	8	a	a	DET
taxlaw-2867	984	9	mexican	mexican	ADJ
taxlaw-2867	984	10	multinational	multinational	NOUN
taxlaw-2867	984	11	(	(	PUNCT
taxlaw-2867	984	12	or	or	CCONJ
taxlaw-2867	984	13	any	any	DET
taxlaw-2867	984	14	multinational	multinational	NOUN
taxlaw-2867	984	15	that	that	PRON
taxlaw-2867	984	16	is	be	AUX
taxlaw-2867	984	17	a	a	DET
taxlaw-2867	984	18	tax	tax	NOUN
taxlaw-2867	984	19	resident	resident	NOUN
taxlaw-2867	984	20	of	of	ADP
taxlaw-2867	984	21	a	a	DET
taxlaw-2867	984	22	jurisdiction	jurisdiction	NOUN
taxlaw-2867	984	23	with	with	ADP
taxlaw-2867	984	24	a	a	DET
taxlaw-2867	984	25	worldwide	worldwide	ADJ
taxlaw-2867	984	26	system	system	NOUN
taxlaw-2867	984	27	)	)	PUNCT
taxlaw-2867	984	28	avoids	avoid	VERB
taxlaw-2867	984	29	paying	pay	VERB
taxlaw-2867	984	30	a	a	DET
taxlaw-2867	984	31	dollar	dollar	NOUN
taxlaw-2867	984	32	of	of	ADP
taxlaw-2867	984	33	tax	tax	NOUN
taxlaw-2867	984	34	that	that	SCONJ
taxlaw-2867	984	35	it	it	PRON
taxlaw-2867	984	36	would	would	AUX
taxlaw-2867	984	37	otherwise	otherwise	ADV
taxlaw-2867	984	38	owe	owe	VERB
taxlaw-2867	984	39	to	to	ADP
taxlaw-2867	984	40	a	a	DET
taxlaw-2867	984	41	foreign	foreign	ADJ
taxlaw-2867	984	42	jurisdiction	jurisdiction	NOUN
taxlaw-2867	984	43	on	on	ADP
taxlaw-2867	984	44	income	income	NOUN
taxlaw-2867	984	45	earned	earn	VERB
taxlaw-2867	984	46	in	in	ADP
taxlaw-2867	984	47	that	that	DET
taxlaw-2867	984	48	jurisdiction	jurisdiction	NOUN
taxlaw-2867	984	49	,	,	PUNCT
taxlaw-2867	984	50	this	this	DET
taxlaw-2867	984	51	dollar	dollar	NOUN
taxlaw-2867	984	52	may	may	AUX
taxlaw-2867	984	53	directly	directly	ADV
taxlaw-2867	984	54	benefit	benefit	VERB
taxlaw-2867	984	55	the	the	DET
taxlaw-2867	984	56	mexican	mexican	ADJ
taxlaw-2867	984	57	government	government	NOUN
taxlaw-2867	984	58	,	,	PUNCT
taxlaw-2867	984	59	but	but	CCONJ
taxlaw-2867	984	60	only	only	ADV
taxlaw-2867	984	61	to	to	ADP
taxlaw-2867	984	62	a	a	DET
taxlaw-2867	984	63	limited	limited	ADJ
taxlaw-2867	984	64	degree.335	degree.335	PROPN
taxlaw-2867	984	65	at	at	ADP
taxlaw-2867	984	66	maximum	maximum	ADV
taxlaw-2867	984	67	,	,	PUNCT
taxlaw-2867	984	68	it	it	PRON
taxlaw-2867	984	69	stands	stand	VERB
taxlaw-2867	984	70	to	to	PART
taxlaw-2867	984	71	impose	impose	VERB
taxlaw-2867	984	72	its	its	PRON
taxlaw-2867	984	73	highest	high	ADJ
taxlaw-2867	984	74	marginal	marginal	ADJ
taxlaw-2867	984	75	corporate	corporate	ADJ
taxlaw-2867	984	76	tax	tax	NOUN
taxlaw-2867	984	77	rate	rate	NOUN
taxlaw-2867	984	78	on	on	ADP
taxlaw-2867	984	79	the	the	DET
taxlaw-2867	984	80	dollar	dollar	NOUN
taxlaw-2867	984	81	,	,	PUNCT
taxlaw-2867	984	82	currently	currently	ADV
taxlaw-2867	984	83	30	30	NUM
taxlaw-2867	984	84	cents	cent	NOUN
taxlaw-2867	984	85	for	for	ADP
taxlaw-2867	984	86	mexico	mexico	PROPN
taxlaw-2867	984	87	.336	.336	NUM
taxlaw-2867	985	1	yet	yet	ADV
taxlaw-2867	985	2	,	,	PUNCT
taxlaw-2867	985	3	if	if	SCONJ
taxlaw-2867	985	4	through	through	ADP
taxlaw-2867	985	5	clever	clever	ADJ
taxlaw-2867	985	6	tax	tax	NOUN
taxlaw-2867	985	7	-	-	PUNCT
taxlaw-2867	985	8	planning	planning	NOUN
taxlaw-2867	985	9	a	a	DET
taxlaw-2867	985	10	wholly	wholly	ADV
taxlaw-2867	985	11	-	-	PUNCT
taxlaw-2867	985	12	owned	own	VERB
taxlaw-2867	985	13	chinese	chinese	ADJ
taxlaw-2867	985	14	soe	soe	PROPN
taxlaw-2867	985	15	avoids	avoid	VERB
taxlaw-2867	985	16	paying	pay	VERB
taxlaw-2867	985	17	a	a	DET
taxlaw-2867	985	18	dollar	dollar	NOUN
taxlaw-2867	985	19	of	of	ADP
taxlaw-2867	985	20	tax	tax	NOUN
taxlaw-2867	985	21	that	that	SCONJ
taxlaw-2867	985	22	it	it	PRON
taxlaw-2867	985	23	would	would	AUX
taxlaw-2867	985	24	otherwise	otherwise	ADV
taxlaw-2867	985	25	owe	owe	VERB
taxlaw-2867	985	26	to	to	ADP
taxlaw-2867	985	27	a	a	DET
taxlaw-2867	985	28	foreign	foreign	ADJ
taxlaw-2867	985	29	jurisdiction	jurisdiction	NOUN
taxlaw-2867	985	30	on	on	ADP
taxlaw-2867	985	31	income	income	NOUN
taxlaw-2867	985	32	earned	earn	VERB
taxlaw-2867	985	33	in	in	ADP
taxlaw-2867	985	34	that	that	DET
taxlaw-2867	985	35	foreign	foreign	ADJ
taxlaw-2867	985	36	jurisdiction	jurisdiction	NOUN
taxlaw-2867	985	37	,	,	PUNCT
taxlaw-2867	985	38	this	this	DET
taxlaw-2867	985	39	entire	entire	ADJ
taxlaw-2867	985	40	dollar	dollar	NOUN
taxlaw-2867	985	41	benefits	benefit	NOUN
taxlaw-2867	985	42	the	the	DET
taxlaw-2867	985	43	chinese	chinese	ADJ
taxlaw-2867	985	44	government	government	NOUN
taxlaw-2867	985	45	.	.	PUNCT
taxlaw-2867	986	1	every	every	DET
taxlaw-2867	986	2	dollar	dollar	NOUN
taxlaw-2867	986	3	of	of	ADP
taxlaw-2867	986	4	foreign	foreign	ADJ
taxlaw-2867	986	5	tax	tax	NOUN
taxlaw-2867	986	6	avoided	avoid	VERB
taxlaw-2867	986	7	by	by	ADP
taxlaw-2867	986	8	a	a	DET
taxlaw-2867	986	9	wholly	wholly	ADV
taxlaw-2867	986	10	-	-	PUNCT
taxlaw-2867	986	11	owned	own	VERB
taxlaw-2867	986	12	chinese	chinese	ADJ
taxlaw-2867	986	13	soe	soe	PROPN
taxlaw-2867	986	14	represents	represent	VERB
taxlaw-2867	986	15	an	an	DET
taxlaw-2867	986	16	additional	additional	ADJ
taxlaw-2867	986	17	dollar	dollar	NOUN
taxlaw-2867	986	18	of	of	ADP
taxlaw-2867	986	19	income	income	NOUN
taxlaw-2867	986	20	to	to	ADP
taxlaw-2867	986	21	the	the	DET
taxlaw-2867	986	22	state	state	NOUN
taxlaw-2867	986	23	.	.	PUNCT
taxlaw-2867	987	1	for	for	ADP
taxlaw-2867	987	2	mixed	mixed	ADJ
taxlaw-2867	987	3	-	-	PUNCT
taxlaw-2867	987	4	ownership	ownership	NOUN
taxlaw-2867	987	5	soes	soe	NOUN
taxlaw-2867	987	6	,	,	PUNCT
taxlaw-2867	987	7	the	the	DET
taxlaw-2867	987	8	benefit	benefit	NOUN
taxlaw-2867	987	9	depends	depend	VERB
taxlaw-2867	987	10	in	in	ADP
taxlaw-2867	987	11	part	part	NOUN
taxlaw-2867	987	12	on	on	ADP
taxlaw-2867	987	13	the	the	DET
taxlaw-2867	987	14	state	state	NOUN
taxlaw-2867	987	15	’s	’s	PART
taxlaw-2867	987	16	ownership	ownership	NOUN
taxlaw-2867	987	17	stake	stake	NOUN
taxlaw-2867	987	18	,	,	PUNCT
taxlaw-2867	987	19	but	but	CCONJ
taxlaw-2867	987	20	in	in	ADP
taxlaw-2867	987	21	any	any	DET
taxlaw-2867	987	22	case	case	NOUN
taxlaw-2867	987	23	,	,	PUNCT
taxlaw-2867	987	24	the	the	DET
taxlaw-2867	987	25	chinese	chinese	ADJ
taxlaw-2867	987	26	government	government	NOUN
taxlaw-2867	987	27	stands	stand	VERB
taxlaw-2867	987	28	to	to	PART
taxlaw-2867	987	29	capture	capture	VERB
taxlaw-2867	987	30	a	a	DET
taxlaw-2867	987	31	greater	great	ADJ
taxlaw-2867	987	32	percentage	percentage	NOUN
taxlaw-2867	987	33	of	of	ADP
taxlaw-2867	987	34	the	the	DET
taxlaw-2867	987	35	dollar	dollar	NOUN
taxlaw-2867	987	36	of	of	ADP
taxlaw-2867	987	37	tax	tax	NOUN
taxlaw-2867	987	38	avoided	avoid	VERB
taxlaw-2867	987	39	than	than	SCONJ
taxlaw-2867	987	40	it	it	PRON
taxlaw-2867	987	41	would	would	AUX
taxlaw-2867	987	42	from	from	ADP
taxlaw-2867	987	43	a	a	DET
taxlaw-2867	987	44	private	private	ADJ
taxlaw-2867	987	45	enterprise	enterprise	NOUN
taxlaw-2867	987	46	.	.	PUNCT
taxlaw-2867	988	1	as	as	ADP
taxlaw-2867	988	2	a	a	DET
taxlaw-2867	988	3	result	result	NOUN
taxlaw-2867	988	4	,	,	PUNCT
taxlaw-2867	988	5	china	china	PROPN
taxlaw-2867	988	6	stands	stand	VERB
taxlaw-2867	988	7	to	to	PART
taxlaw-2867	988	8	reap	reap	VERB
taxlaw-2867	988	9	significant	significant	ADJ
taxlaw-2867	988	10	benefits	benefit	NOUN
taxlaw-2867	988	11	from	from	ADP
taxlaw-2867	988	12	foreign	foreign	ADJ
taxlaw-2867	988	13	tax	tax	NOUN
taxlaw-2867	988	14	planning	planning	NOUN
taxlaw-2867	988	15	and	and	CCONJ
taxlaw-2867	988	16	avoidance	avoidance	NOUN
taxlaw-2867	988	17	by	by	ADP
taxlaw-2867	988	18	soes	soe	NOUN
taxlaw-2867	988	19	.	.	PUNCT
taxlaw-2867	989	1	333	333	NUM
taxlaw-2867	989	2	see	see	VERB
taxlaw-2867	989	3	supra	supra	ADJ
taxlaw-2867	989	4	parts	part	NOUN
taxlaw-2867	989	5	4.b	4.b	NUM
taxlaw-2867	989	6	and	and	CCONJ
taxlaw-2867	989	7	4.c	4.c	NUM
taxlaw-2867	989	8	.	.	PUNCT
taxlaw-2867	990	1	334	334	NUM
taxlaw-2867	990	2	see	see	VERB
taxlaw-2867	990	3	e.g.	e.g.	ADV
taxlaw-2867	990	4	,	,	PUNCT
taxlaw-2867	990	5	siméon	siméon	PROPN
taxlaw-2867	990	6	moquot	moquot	PROPN
taxlaw-2867	990	7	borde	borde	PROPN
taxlaw-2867	990	8	&	&	CCONJ
taxlaw-2867	990	9	associés	associés	PROPN
taxlaw-2867	990	10	,	,	PUNCT
taxlaw-2867	990	11	doing	do	VERB
taxlaw-2867	990	12	business	business	NOUN
taxlaw-2867	990	13	in	in	ADP
taxlaw-2867	990	14	france	france	PROPN
taxlaw-2867	990	15	13	13	NUM
taxlaw-2867	990	16	-	-	SYM
taxlaw-2867	990	17	77	77	NUM
taxlaw-2867	990	18	(	(	PUNCT
taxlaw-2867	990	19	matthew	matthew	PROPN
taxlaw-2867	990	20	bender	bender	PROPN
taxlaw-2867	990	21	ed	ed	PROPN
taxlaw-2867	990	22	.	.	PROPN
taxlaw-2867	990	23	,	,	PUNCT
taxlaw-2867	990	24	1983	1983	NUM
taxlaw-2867	990	25	)	)	PUNCT
taxlaw-2867	990	26	(	(	PUNCT
taxlaw-2867	990	27	“	"	PUNCT
taxlaw-2867	990	28	the	the	DET
taxlaw-2867	990	29	scope	scope	NOUN
taxlaw-2867	990	30	of	of	ADP
taxlaw-2867	990	31	application	application	NOUN
taxlaw-2867	990	32	of	of	ADP
taxlaw-2867	990	33	the	the	DET
taxlaw-2867	990	34	french	french	ADJ
taxlaw-2867	990	35	corporate	corporate	ADJ
taxlaw-2867	990	36	income	income	NOUN
taxlaw-2867	990	37	tax	tax	NOUN
taxlaw-2867	990	38	is	be	AUX
taxlaw-2867	990	39	determined	determine	VERB
taxlaw-2867	990	40	on	on	ADP
taxlaw-2867	990	41	a	a	DET
taxlaw-2867	990	42	territorial	territorial	ADJ
taxlaw-2867	990	43	basis	basis	NOUN
taxlaw-2867	990	44	:	:	PUNCT
taxlaw-2867	990	45	thus	thus	ADV
taxlaw-2867	990	46	,	,	PUNCT
taxlaw-2867	990	47	a	a	DET
taxlaw-2867	990	48	french	french	ADJ
taxlaw-2867	990	49	or	or	CCONJ
taxlaw-2867	990	50	foreign	foreign	ADJ
taxlaw-2867	990	51	company	company	NOUN
taxlaw-2867	990	52	is	be	AUX
taxlaw-2867	990	53	subject	subject	ADJ
taxlaw-2867	990	54	to	to	ADP
taxlaw-2867	990	55	corporate	corporate	ADJ
taxlaw-2867	990	56	income	income	NOUN
taxlaw-2867	990	57	tax	tax	NOUN
taxlaw-2867	990	58	only	only	ADV
taxlaw-2867	990	59	on	on	ADP
taxlaw-2867	990	60	its	its	PRON
taxlaw-2867	990	61	income	income	NOUN
taxlaw-2867	990	62	derived	derive	VERB
taxlaw-2867	990	63	from	from	ADP
taxlaw-2867	990	64	business	business	NOUN
taxlaw-2867	990	65	operations	operation	NOUN
taxlaw-2867	990	66	carried	carry	VERB
taxlaw-2867	990	67	on	on	ADP
taxlaw-2867	990	68	in	in	ADP
taxlaw-2867	990	69	france	france	PROPN
taxlaw-2867	990	70	(	(	PUNCT
taxlaw-2867	990	71	cgi	cgi	PROPN
taxlaw-2867	990	72	,	,	PUNCT
taxlaw-2867	990	73	art	art	NOUN
taxlaw-2867	990	74	.	.	PUNCT
taxlaw-2867	990	75	209(i)(1	209(i)(1	NUM
taxlaw-2867	990	76	)	)	PUNCT
taxlaw-2867	990	77	)	)	PUNCT
taxlaw-2867	990	78	.	.	PUNCT
taxlaw-2867	990	79	”	"	PUNCT
taxlaw-2867	990	80	)	)	PUNCT
taxlaw-2867	990	81	;	;	PUNCT
taxlaw-2867	990	82	see	see	VERB
taxlaw-2867	990	83	also	also	ADV
taxlaw-2867	990	84	overview	overview	NOUN
taxlaw-2867	990	85	of	of	ADP
taxlaw-2867	990	86	the	the	DET
taxlaw-2867	990	87	french	french	ADJ
taxlaw-2867	990	88	tax	tax	NOUN
taxlaw-2867	990	89	system	system	NOUN
taxlaw-2867	990	90	,	,	PUNCT
taxlaw-2867	990	91	ministère	ministère	X
taxlaw-2867	990	92	de	de	X
taxlaw-2867	990	93	l’économie	l’économie	NOUN
taxlaw-2867	990	94	-	-	PUNCT
taxlaw-2867	990	95	direction	direction	NOUN
taxlaw-2867	990	96	généralegenerale	généralegenerale	NOUN
taxlaw-2867	990	97	des	des	PROPN
taxlaw-2867	990	98	finances	finances	PROPN
taxlaw-2867	990	99	publiques	publiques	PROPN
taxlaw-2867	990	100	(	(	PUNCT
taxlaw-2867	990	101	dec	dec	PROPN
taxlaw-2867	990	102	.	.	PROPN
taxlaw-2867	990	103	31	31	NUM
taxlaw-2867	990	104	,	,	PUNCT
taxlaw-2867	990	105	2016	2016	NUM
taxlaw-2867	990	106	)	)	PUNCT
taxlaw-2867	990	107	,	,	PUNCT
taxlaw-2867	990	108	https://www.impots.gouv.fr/portail/files/media/1_metier/5_international/french_tax_system.pdf	https://www.impots.gouv.fr/portail/files/media/1_metier/5_international/french_tax_system.pdf	PROPN
taxlaw-2867	991	1	[	[	X
taxlaw-2867	991	2	perma.cc/6lgxyf4k	perma.cc/6lgxyf4k	X
taxlaw-2867	991	3	]	]	PUNCT
taxlaw-2867	991	4	(	(	PUNCT
taxlaw-2867	991	5	providing	provide	VERB
taxlaw-2867	991	6	an	an	DET
taxlaw-2867	991	7	overview	overview	NOUN
taxlaw-2867	991	8	of	of	ADP
taxlaw-2867	991	9	france	france	PROPN
taxlaw-2867	991	10	’s	’s	PART
taxlaw-2867	991	11	taxing	tax	VERB
taxlaw-2867	991	12	jurisdiction	jurisdiction	NOUN
taxlaw-2867	991	13	)	)	PUNCT
taxlaw-2867	991	14	.	.	PUNCT
taxlaw-2867	992	1	335	335	NUM
taxlaw-2867	992	2	see	see	VERB
taxlaw-2867	992	3	ernst	ernst	PROPN
taxlaw-2867	992	4	&	&	CCONJ
taxlaw-2867	992	5	young	young	ADJ
taxlaw-2867	992	6	,	,	PUNCT
taxlaw-2867	992	7	worldwide	worldwide	ADJ
taxlaw-2867	992	8	corporate	corporate	ADJ
taxlaw-2867	992	9	tax	tax	NOUN
taxlaw-2867	992	10	guide	guide	NOUN
taxlaw-2867	992	11	2017	2017	NUM
taxlaw-2867	992	12	(	(	PUNCT
taxlaw-2867	992	13	2017	2017	NUM
taxlaw-2867	992	14	)	)	PUNCT
taxlaw-2867	992	15	,	,	PUNCT
taxlaw-2867	992	16	https://www.ey.com/publication/vwluassets/worldwide_corporate_tax_guide_2017/$file/worldwide%20corp	https://www.ey.com/publication/vwluassets/worldwide_corporate_tax_guide_2017/$file/worldwide%20corp	X
taxlaw-2867	992	17	orate%20tax%20guide%202017.pdf	orate%20tax%20guide%202017.pdf	PROPN
taxlaw-2867	993	1	[	[	X
taxlaw-2867	993	2	perma.cc/z4wf-er44	perma.cc/z4wf-er44	PROPN
taxlaw-2867	993	3	]	]	PUNCT
taxlaw-2867	993	4	.	.	PUNCT
taxlaw-2867	994	1	336	336	NUM
taxlaw-2867	995	1	depending	depend	VERB
taxlaw-2867	995	2	on	on	ADP
taxlaw-2867	995	3	the	the	DET
taxlaw-2867	995	4	multinational	multinational	NOUN
taxlaw-2867	995	5	’s	’s	PART
taxlaw-2867	995	6	situation	situation	NOUN
taxlaw-2867	995	7	with	with	ADP
taxlaw-2867	995	8	respect	respect	NOUN
taxlaw-2867	995	9	to	to	ADP
taxlaw-2867	995	10	foreign	foreign	ADJ
taxlaw-2867	995	11	tax	tax	NOUN
taxlaw-2867	995	12	credit	credit	NOUN
taxlaw-2867	995	13	limitations	limitation	NOUN
taxlaw-2867	995	14	,	,	PUNCT
taxlaw-2867	995	15	a	a	DET
taxlaw-2867	995	16	reduction	reduction	NOUN
taxlaw-2867	995	17	in	in	ADP
taxlaw-2867	995	18	foreign	foreign	ADJ
taxlaw-2867	995	19	income	income	NOUN
taxlaw-2867	995	20	tax	tax	NOUN
taxlaw-2867	995	21	paid	pay	VERB
taxlaw-2867	995	22	may	may	AUX
taxlaw-2867	995	23	not	not	PART
taxlaw-2867	995	24	necessarily	necessarily	ADV
taxlaw-2867	995	25	result	result	VERB
taxlaw-2867	995	26	in	in	ADP
taxlaw-2867	995	27	any	any	DET
taxlaw-2867	995	28	additional	additional	ADJ
taxlaw-2867	995	29	resident	resident	ADJ
taxlaw-2867	995	30	country	country	NOUN
taxlaw-2867	995	31	tax	tax	NOUN
taxlaw-2867	995	32	owed	owe	VERB
taxlaw-2867	995	33	.	.	PUNCT
taxlaw-2867	996	1	see	see	VERB
taxlaw-2867	996	2	i	i	PRON
taxlaw-2867	996	3	d.	d.	PROPN
taxlaw-2867	996	4	at	at	ADP
taxlaw-2867	996	5	994	994	NUM
taxlaw-2867	996	6	(	(	PUNCT
taxlaw-2867	996	7	describing	describe	VERB
taxlaw-2867	996	8	mexico	mexico	PROPN
taxlaw-2867	996	9	’s	’s	PART
taxlaw-2867	996	10	foreign	foreign	ADJ
taxlaw-2867	996	11	tax	tax	NOUN
taxlaw-2867	996	12	credit	credit	NOUN
taxlaw-2867	996	13	limitation	limitation	NOUN
taxlaw-2867	996	14	calculation	calculation	NOUN
taxlaw-2867	996	15	)	)	PUNCT
taxlaw-2867	996	16	.	.	PUNCT
taxlaw-2867	997	1	124	124	NUM
taxlaw-2867	998	1	[	[	X
taxlaw-2867	998	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	998	3	columbia	columbia	PROPN
taxlaw-2867	998	4	journal	journal	PROPN
taxlaw-2867	998	5	of	of	ADP
taxlaw-2867	998	6	tax	tax	NOUN
taxlaw-2867	998	7	law	law	NOUN
taxlaw-2867	998	8	yet	yet	ADV
taxlaw-2867	998	9	,	,	PUNCT
taxlaw-2867	998	10	recent	recent	ADJ
taxlaw-2867	998	11	scholarship	scholarship	NOUN
taxlaw-2867	998	12	suggests	suggest	VERB
taxlaw-2867	998	13	that	that	SCONJ
taxlaw-2867	998	14	many	many	ADJ
taxlaw-2867	998	15	chinese	chinese	ADJ
taxlaw-2867	998	16	soes	soe	NOUN
taxlaw-2867	998	17	pay	pay	VERB
taxlaw-2867	998	18	relatively	relatively	ADV
taxlaw-2867	998	19	little	little	ADJ
taxlaw-2867	998	20	attention	attention	NOUN
taxlaw-2867	998	21	to	to	ADP
taxlaw-2867	998	22	international	international	ADJ
taxlaw-2867	998	23	tax	tax	NOUN
taxlaw-2867	998	24	planning	planning	NOUN
taxlaw-2867	998	25	.	.	PUNCT
taxlaw-2867	999	1	over	over	ADP
taxlaw-2867	999	2	the	the	DET
taxlaw-2867	999	3	past	past	ADJ
taxlaw-2867	999	4	decade	decade	NOUN
taxlaw-2867	999	5	,	,	PUNCT
taxlaw-2867	999	6	numerous	numerous	ADJ
taxlaw-2867	999	7	chinese	chinese	ADJ
taxlaw-2867	999	8	tax	tax	NOUN
taxlaw-2867	999	9	professionals	professional	NOUN
taxlaw-2867	999	10	have	have	AUX
taxlaw-2867	999	11	argued	argue	VERB
taxlaw-2867	999	12	that	that	SCONJ
taxlaw-2867	999	13	the	the	DET
taxlaw-2867	999	14	international	international	ADJ
taxlaw-2867	999	15	tax	tax	NOUN
taxlaw-2867	999	16	planning	planning	NOUN
taxlaw-2867	999	17	capabilities	capability	NOUN
taxlaw-2867	999	18	of	of	ADP
taxlaw-2867	999	19	chinese	chinese	ADJ
taxlaw-2867	999	20	multinationals	multinational	NOUN
taxlaw-2867	999	21	remain	remain	VERB
taxlaw-2867	999	22	weak	weak	ADJ
taxlaw-2867	999	23	and	and	CCONJ
taxlaw-2867	999	24	underdeveloped	underdeveloped	ADJ
taxlaw-2867	999	25	and	and	CCONJ
taxlaw-2867	999	26	that	that	SCONJ
taxlaw-2867	999	27	they	they	PRON
taxlaw-2867	999	28	must	must	AUX
taxlaw-2867	999	29	urgently	urgently	ADV
taxlaw-2867	999	30	learn	learn	VERB
taxlaw-2867	999	31	from	from	ADP
taxlaw-2867	999	32	the	the	DET
taxlaw-2867	999	33	practices	practice	NOUN
taxlaw-2867	999	34	of	of	ADP
taxlaw-2867	999	35	mature	mature	ADJ
taxlaw-2867	999	36	foreign	foreign	ADJ
taxlaw-2867	999	37	multinationals.337	multinationals.337	NOUN
taxlaw-2867	999	38	part	part	NOUN
taxlaw-2867	999	39	of	of	ADP
taxlaw-2867	999	40	this	this	DET
taxlaw-2867	999	41	problem	problem	NOUN
taxlaw-2867	999	42	may	may	AUX
taxlaw-2867	999	43	be	be	AUX
taxlaw-2867	999	44	tied	tie	VERB
taxlaw-2867	999	45	to	to	ADP
taxlaw-2867	999	46	the	the	DET
taxlaw-2867	999	47	fact	fact	NOUN
taxlaw-2867	999	48	that	that	SCONJ
taxlaw-2867	999	49	tax	tax	NOUN
taxlaw-2867	999	50	management	management	NOUN
taxlaw-2867	999	51	has	have	AUX
taxlaw-2867	999	52	never	never	ADV
taxlaw-2867	999	53	been	be	AUX
taxlaw-2867	999	54	an	an	DET
taxlaw-2867	999	55	area	area	NOUN
taxlaw-2867	999	56	of	of	ADP
taxlaw-2867	999	57	focus	focus	NOUN
taxlaw-2867	999	58	for	for	ADP
taxlaw-2867	999	59	most	most	ADJ
taxlaw-2867	999	60	chinese	chinese	ADJ
taxlaw-2867	999	61	soes	soe	NOUN
taxlaw-2867	999	62	.	.	PUNCT
taxlaw-2867	1000	1	until	until	ADP
taxlaw-2867	1000	2	recently	recently	ADV
taxlaw-2867	1000	3	,	,	PUNCT
taxlaw-2867	1000	4	both	both	DET
taxlaw-2867	1000	5	tax	tax	NOUN
taxlaw-2867	1000	6	authorities	authority	NOUN
taxlaw-2867	1000	7	and	and	CCONJ
taxlaw-2867	1000	8	soe	soe	ADJ
taxlaw-2867	1000	9	managers	manager	NOUN
taxlaw-2867	1000	10	considered	consider	VERB
taxlaw-2867	1000	11	the	the	DET
taxlaw-2867	1000	12	accurate	accurate	ADJ
taxlaw-2867	1000	13	taxation	taxation	NOUN
taxlaw-2867	1000	14	of	of	ADP
taxlaw-2867	1000	15	soes	soe	NOUN
taxlaw-2867	1000	16	of	of	ADP
taxlaw-2867	1000	17	secondary	secondary	ADJ
taxlaw-2867	1000	18	importance	importance	NOUN
taxlaw-2867	1000	19	compared	compare	VERB
taxlaw-2867	1000	20	to	to	ADP
taxlaw-2867	1000	21	other	other	ADJ
taxlaw-2867	1000	22	tax	tax	NOUN
taxlaw-2867	1000	23	or	or	CCONJ
taxlaw-2867	1000	24	managerial	managerial	ADJ
taxlaw-2867	1000	25	concerns	concern	NOUN
taxlaw-2867	1000	26	,	,	PUNCT
taxlaw-2867	1000	27	as	as	SCONJ
taxlaw-2867	1000	28	it	it	PRON
taxlaw-2867	1000	29	only	only	ADV
taxlaw-2867	1000	30	impacted	impact	VERB
taxlaw-2867	1000	31	whether	whether	SCONJ
taxlaw-2867	1000	32	money	money	NOUN
taxlaw-2867	1000	33	,	,	PUNCT
taxlaw-2867	1000	34	already	already	ADV
taxlaw-2867	1000	35	belonging	belong	VERB
taxlaw-2867	1000	36	to	to	ADP
taxlaw-2867	1000	37	the	the	DET
taxlaw-2867	1000	38	state	state	NOUN
taxlaw-2867	1000	39	,	,	PUNCT
taxlaw-2867	1000	40	was	be	AUX
taxlaw-2867	1000	41	“	"	PUNCT
taxlaw-2867	1000	42	placed	place	VERB
taxlaw-2867	1000	43	in	in	ADP
taxlaw-2867	1000	44	the	the	DET
taxlaw-2867	1000	45	left	left	ADJ
taxlaw-2867	1000	46	or	or	CCONJ
taxlaw-2867	1000	47	right	right	ADJ
taxlaw-2867	1000	48	pocket	pocket	NOUN
taxlaw-2867	1000	49	.	.	PUNCT
taxlaw-2867	1000	50	”338	”338	PROPN
taxlaw-2867	1000	51	as	as	ADP
taxlaw-2867	1000	52	a	a	DET
taxlaw-2867	1000	53	result	result	NOUN
taxlaw-2867	1000	54	,	,	PUNCT
taxlaw-2867	1000	55	soes	soe	NOUN
taxlaw-2867	1000	56	often	often	ADV
taxlaw-2867	1000	57	lack	lack	VERB
taxlaw-2867	1000	58	professionals	professional	NOUN
taxlaw-2867	1000	59	well	well	ADV
taxlaw-2867	1000	60	-	-	PUNCT
taxlaw-2867	1000	61	versed	verse	VERB
taxlaw-2867	1000	62	in	in	ADP
taxlaw-2867	1000	63	tax	tax	NOUN
taxlaw-2867	1000	64	planning	planning	NOUN
taxlaw-2867	1000	65	and	and	CCONJ
taxlaw-2867	1000	66	some	some	PRON
taxlaw-2867	1000	67	do	do	AUX
taxlaw-2867	1000	68	not	not	PART
taxlaw-2867	1000	69	have	have	VERB
taxlaw-2867	1000	70	centralized	centralize	VERB
taxlaw-2867	1000	71	tax	tax	NOUN
taxlaw-2867	1000	72	teams	team	NOUN
taxlaw-2867	1000	73	capable	capable	ADJ
taxlaw-2867	1000	74	of	of	ADP
taxlaw-2867	1000	75	developing	develop	VERB
taxlaw-2867	1000	76	company	company	NOUN
taxlaw-2867	1000	77	-	-	PUNCT
taxlaw-2867	1000	78	wide	wide	ADJ
taxlaw-2867	1000	79	tax	tax	NOUN
taxlaw-2867	1000	80	procedures	procedure	NOUN
taxlaw-2867	1000	81	or	or	CCONJ
taxlaw-2867	1000	82	strategies.339	strategies.339	ADJ
taxlaw-2867	1000	83	moreover	moreover	ADV
taxlaw-2867	1000	84	,	,	PUNCT
taxlaw-2867	1000	85	the	the	DET
taxlaw-2867	1000	86	rigid	rigid	ADJ
taxlaw-2867	1000	87	bureaucracy	bureaucracy	NOUN
taxlaw-2867	1000	88	and	and	CCONJ
taxlaw-2867	1000	89	hierarchy	hierarchy	NOUN
taxlaw-2867	1000	90	within	within	ADP
taxlaw-2867	1000	91	major	major	ADJ
taxlaw-2867	1000	92	chinese	chinese	ADJ
taxlaw-2867	1000	93	soes	soe	NOUN
taxlaw-2867	1000	94	may	may	AUX
taxlaw-2867	1000	95	hamper	hamper	VERB
taxlaw-2867	1000	96	their	their	PRON
taxlaw-2867	1000	97	ability	ability	NOUN
taxlaw-2867	1000	98	to	to	PART
taxlaw-2867	1000	99	adopt	adopt	VERB
taxlaw-2867	1000	100	consistent	consistent	ADJ
taxlaw-2867	1000	101	tax	tax	NOUN
taxlaw-2867	1000	102	planning	planning	NOUN
taxlaw-2867	1000	103	strategies	strategy	NOUN
taxlaw-2867	1000	104	across	across	ADP
taxlaw-2867	1000	105	corporate	corporate	ADJ
taxlaw-2867	1000	106	groups.340	groups.340	NOUN
taxlaw-2867	1000	107	in	in	ADP
taxlaw-2867	1000	108	light	light	NOUN
taxlaw-2867	1000	109	of	of	ADP
taxlaw-2867	1000	110	these	these	DET
taxlaw-2867	1000	111	limitations	limitation	NOUN
taxlaw-2867	1000	112	on	on	ADP
taxlaw-2867	1000	113	soes	soe	NOUN
taxlaw-2867	1000	114	current	current	ADJ
taxlaw-2867	1000	115	in	in	ADP
taxlaw-2867	1000	116	-	-	PUNCT
taxlaw-2867	1000	117	house	house	NOUN
taxlaw-2867	1000	118	tax	tax	NOUN
taxlaw-2867	1000	119	planning	planning	NOUN
taxlaw-2867	1000	120	capabilities	capability	NOUN
taxlaw-2867	1000	121	,	,	PUNCT
taxlaw-2867	1000	122	it	it	PRON
taxlaw-2867	1000	123	is	be	AUX
taxlaw-2867	1000	124	not	not	PART
taxlaw-2867	1000	125	surprising	surprising	ADJ
taxlaw-2867	1000	126	that	that	SCONJ
taxlaw-2867	1000	127	the	the	DET
taxlaw-2867	1000	128	first	first	ADJ
taxlaw-2867	1000	129	empirical	empirical	ADJ
taxlaw-2867	1000	130	study	study	NOUN
taxlaw-2867	1000	131	of	of	ADP
taxlaw-2867	1000	132	chinese	chinese	ADJ
taxlaw-2867	1000	133	multinationals	multinational	NOUN
taxlaw-2867	1000	134	’	'	PUNCT
taxlaw-2867	1000	135	interaction	interaction	NOUN
taxlaw-2867	1000	136	with	with	ADP
taxlaw-2867	1000	137	the	the	DET
taxlaw-2867	1000	138	u.s	u.s	PROPN
taxlaw-2867	1000	139	.	.	PROPN
taxlaw-2867	1000	140	tax	tax	NOUN
taxlaw-2867	1000	141	system	system	NOUN
taxlaw-2867	1000	142	found	find	VERB
taxlaw-2867	1000	143	that	that	SCONJ
taxlaw-2867	1000	144	the	the	DET
taxlaw-2867	1000	145	vast	vast	ADJ
taxlaw-2867	1000	146	majority	majority	NOUN
taxlaw-2867	1000	147	of	of	ADP
taxlaw-2867	1000	148	chinese	chinese	ADJ
taxlaw-2867	1000	149	multinationals	multinational	NOUN
taxlaw-2867	1000	150	rely	rely	VERB
taxlaw-2867	1000	151	on	on	ADP
taxlaw-2867	1000	152	outside	outside	ADP
taxlaw-2867	1000	153	u.s	u.s	PROPN
taxlaw-2867	1000	154	.	.	PROPN
taxlaw-2867	1000	155	tax	tax	NOUN
taxlaw-2867	1000	156	professionals	professional	NOUN
taxlaw-2867	1000	157	for	for	ADP
taxlaw-2867	1000	158	handling	handle	VERB
taxlaw-2867	1000	159	u.s	u.s	PROPN
taxlaw-2867	1000	160	.	.	PROPN
taxlaw-2867	1000	161	tax	tax	NOUN
taxlaw-2867	1000	162	matters.341	matters.341	PROPN
taxlaw-2867	1000	163	recognizing	recognize	VERB
taxlaw-2867	1000	164	the	the	DET
taxlaw-2867	1000	165	tax	tax	NOUN
taxlaw-2867	1000	166	-	-	PUNCT
taxlaw-2867	1000	167	related	relate	VERB
taxlaw-2867	1000	168	challenges	challenge	NOUN
taxlaw-2867	1000	169	faced	face	VERB
taxlaw-2867	1000	170	by	by	ADP
taxlaw-2867	1000	171	chinese	chinese	ADJ
taxlaw-2867	1000	172	multinationals	multinational	NOUN
taxlaw-2867	1000	173	investing	invest	VERB
taxlaw-2867	1000	174	abroad	abroad	ADV
taxlaw-2867	1000	175	,	,	PUNCT
taxlaw-2867	1000	176	chinese	chinese	ADJ
taxlaw-2867	1000	177	tax	tax	NOUN
taxlaw-2867	1000	178	scholars	scholar	NOUN
taxlaw-2867	1000	179	and	and	CCONJ
taxlaw-2867	1000	180	practitioners	practitioner	NOUN
taxlaw-2867	1000	181	have	have	AUX
taxlaw-2867	1000	182	called	call	VERB
taxlaw-2867	1000	183	on	on	ADP
taxlaw-2867	1000	184	the	the	DET
taxlaw-2867	1000	185	government	government	NOUN
taxlaw-2867	1000	186	to	to	PART
taxlaw-2867	1000	187	provide	provide	VERB
taxlaw-2867	1000	188	tax	tax	NOUN
taxlaw-2867	1000	189	advisory	advisory	ADJ
taxlaw-2867	1000	190	services	service	NOUN
taxlaw-2867	1000	191	as	as	ADP
taxlaw-2867	1000	192	part	part	NOUN
taxlaw-2867	1000	193	of	of	ADP
taxlaw-2867	1000	194	the	the	DET
taxlaw-2867	1000	195	going	go	VERB
taxlaw-2867	1000	196	out	out	ADV
taxlaw-2867	1000	197	and	and	CCONJ
taxlaw-2867	1000	198	belt	belt	VERB
taxlaw-2867	1000	199	and	and	CCONJ
taxlaw-2867	1000	200	road	road	NOUN
taxlaw-2867	1000	201	initiatives	initiative	NOUN
taxlaw-2867	1000	202	.	.	PUNCT
taxlaw-2867	1001	1	one	one	NUM
taxlaw-2867	1001	2	common	common	ADJ
taxlaw-2867	1001	3	suggestion	suggestion	NOUN
taxlaw-2867	1001	4	has	have	AUX
taxlaw-2867	1001	5	been	be	AUX
taxlaw-2867	1001	6	the	the	DET
taxlaw-2867	1001	7	creation	creation	NOUN
taxlaw-2867	1001	8	of	of	ADP
taxlaw-2867	1001	9	a	a	DET
taxlaw-2867	1001	10	governmental	governmental	ADJ
taxlaw-2867	1001	11	international	international	ADJ
taxlaw-2867	1001	12	tax	tax	NOUN
taxlaw-2867	1001	13	legal	legal	ADJ
taxlaw-2867	1001	14	aid	aid	NOUN
taxlaw-2867	1001	15	team	team	NOUN
taxlaw-2867	1001	16	able	able	ADJ
taxlaw-2867	1001	17	to	to	PART
taxlaw-2867	1001	18	assist	assist	VERB
taxlaw-2867	1001	19	chinese	chinese	ADJ
taxlaw-2867	1001	20	multinationals	multinational	NOUN
taxlaw-2867	1001	21	337	337	NUM
taxlaw-2867	1001	22	see	see	NOUN
taxlaw-2867	1001	23	,	,	PUNCT
taxlaw-2867	1001	24	e.g.	e.g.	ADV
taxlaw-2867	1001	25	,	,	PUNCT
taxlaw-2867	1001	26	wang	wang	PROPN
taxlaw-2867	1001	27	zengye	zengye	PROPN
taxlaw-2867	1001	28	,	,	PUNCT
taxlaw-2867	1001	29	wang	wang	PROPN
taxlaw-2867	1001	30	jinsong	jinsong	PROPN
taxlaw-2867	1001	31	,	,	PUNCT
taxlaw-2867	1001	32	&	&	CCONJ
taxlaw-2867	1001	33	zhang	zhang	PROPN
taxlaw-2867	1001	34	hui	hui	PROPN
taxlaw-2867	1002	1	[	[	X
taxlaw-2867	1002	2	王增业	王增业	X
taxlaw-2867	1002	3	，	，	PROPN
taxlaw-2867	1002	4	王劲松	王劲松	PROPN
taxlaw-2867	1002	5	,	,	PUNCT
taxlaw-2867	1002	6	&	&	CCONJ
taxlaw-2867	1002	7	张辉	张辉	PROPN
taxlaw-2867	1002	8	]	]	PUNCT
taxlaw-2867	1002	9	,	,	PUNCT
taxlaw-2867	1002	10	shui	shui	PROPN
taxlaw-2867	1002	11	ji	ji	PROPN
taxlaw-2867	1002	12	qinshi	qinshi	PROPN
taxlaw-2867	1002	13	he	he	PRON
taxlaw-2867	1002	14	run	run	VERB
taxlaw-2867	1002	15	zhuan	zhuan	PROPN
taxlaw-2867	1002	16	yidong	yidong	PROPN
taxlaw-2867	1002	17	jihua	jihua	PROPN
taxlaw-2867	1002	18	dui	dui	PROPN
taxlaw-2867	1002	19	zhongguo	zhongguo	PROPN
taxlaw-2867	1002	20	qiye	qiye	PROPN
taxlaw-2867	1002	21	kuaguo	kuaguo	PROPN
taxlaw-2867	1002	22	shuishou	shuishou	PROPN
taxlaw-2867	1002	23	chouhua	chouhua	PROPN
taxlaw-2867	1002	24	de	de	PROPN
taxlaw-2867	1002	25	yingxiang	yingxiang	PROPN
taxlaw-2867	1003	1	[	[	X
taxlaw-2867	1003	2	税基侵蚀和润转移动计划对中	税基侵蚀和润转移动计划对中	NOUN
taxlaw-2867	1003	3	国企业	国企业	VERB
taxlaw-2867	1003	4	跨国税收筹划的影响	跨国税收筹划的影响	NOUN
taxlaw-2867	1003	5	]	]	X
taxlaw-2867	1003	6	(	(	PUNCT
taxlaw-2867	1003	7	the	the	DET
taxlaw-2867	1003	8	impact	impact	NOUN
taxlaw-2867	1003	9	of	of	ADP
taxlaw-2867	1003	10	tax	tax	NOUN
taxlaw-2867	1003	11	base	base	NOUN
taxlaw-2867	1003	12	erosion	erosion	NOUN
taxlaw-2867	1003	13	and	and	CCONJ
taxlaw-2867	1003	14	profit	profit	NOUN
taxlaw-2867	1003	15	shifting	shift	VERB
taxlaw-2867	1003	16	on	on	ADP
taxlaw-2867	1003	17	the	the	DET
taxlaw-2867	1003	18	transnational	transnational	ADJ
taxlaw-2867	1003	19	tax	tax	NOUN
taxlaw-2867	1003	20	planning	planning	NOUN
taxlaw-2867	1003	21	of	of	ADP
taxlaw-2867	1003	22	chinese	chinese	ADJ
taxlaw-2867	1003	23	enterprises	enterprise	NOUN
taxlaw-2867	1003	24	)	)	PUNCT
taxlaw-2867	1003	25	,	,	PUNCT
taxlaw-2867	1003	26	25	25	NUM
taxlaw-2867	1003	27	int’l	int’l	NUM
taxlaw-2867	1003	28	petroleum	petroleum	NOUN
taxlaw-2867	1003	29	econ	econ	NOUN
taxlaw-2867	1003	30	.	.	PUNCT
taxlaw-2867	1004	1	79	79	NUM
taxlaw-2867	1004	2	,	,	PUNCT
taxlaw-2867	1004	3	83	83	NUM
taxlaw-2867	1004	4	(	(	PUNCT
taxlaw-2867	1004	5	2017	2017	NUM
taxlaw-2867	1004	6	)	)	PUNCT
taxlaw-2867	1005	1	[	[	X
taxlaw-2867	1005	2	国际油经济	国际油经济	NOUN
taxlaw-2867	1005	3	]	]	PUNCT
taxlaw-2867	1005	4	;	;	PUNCT
taxlaw-2867	1005	5	shen	shen	PROPN
taxlaw-2867	1005	6	gengmin	gengmin	PROPN
taxlaw-2867	1005	7	[	[	X
taxlaw-2867	1005	8	沈庚民	沈庚民	X
taxlaw-2867	1005	9	]	]	PUNCT
taxlaw-2867	1005	10	,	,	PUNCT
taxlaw-2867	1005	11	shiyou	shiyou	PROPN
taxlaw-2867	1005	12	qiye	qiye	PROPN
taxlaw-2867	1005	13	guoji	guoji	PROPN
taxlaw-2867	1005	14	yewu	yewu	PROPN
taxlaw-2867	1005	15	shuishou	shuishou	PROPN
taxlaw-2867	1005	16	chouhua	chouhua	PROPN
taxlaw-2867	1005	17	,	,	PUNCT
taxlaw-2867	1005	18	[	[	X
taxlaw-2867	1005	19	石油企业国际业务税收筹划	石油企业国际业务税收筹划	ADJ
taxlaw-2867	1005	20	]	]	X
taxlaw-2867	1005	21	(	(	PUNCT
taxlaw-2867	1005	22	oil	oil	NOUN
taxlaw-2867	1005	23	companies	company	NOUN
taxlaw-2867	1005	24	’	'	PUNCT
taxlaw-2867	1005	25	international	international	ADJ
taxlaw-2867	1005	26	corporate	corporate	ADJ
taxlaw-2867	1005	27	tax	tax	NOUN
taxlaw-2867	1005	28	planning	planning	NOUN
taxlaw-2867	1005	29	)	)	PUNCT
taxlaw-2867	1005	30	,	,	PUNCT
taxlaw-2867	1005	31	15	15	NUM
taxlaw-2867	1005	32	china	china	PROPN
taxlaw-2867	1005	33	mgmt	mgmt	PROPN
taxlaw-2867	1005	34	.	.	PROPN
taxlaw-2867	1005	35	informationization	informationization	NOUN
taxlaw-2867	1005	36	18	18	NUM
taxlaw-2867	1005	37	(	(	PUNCT
taxlaw-2867	1005	38	2012	2012	NUM
taxlaw-2867	1005	39	)	)	PUNCT
taxlaw-2867	1006	1	[	[	X
taxlaw-2867	1006	2	中国管理信息化	中国管理信息化	NOUN
taxlaw-2867	1006	3	]	]	PUNCT
taxlaw-2867	1006	4	;	;	PUNCT
taxlaw-2867	1006	5	duan	duan	PROPN
taxlaw-2867	1006	6	chunyan	chunyan	PROPN
taxlaw-2867	1007	1	[	[	X
taxlaw-2867	1007	2	段	段	X
taxlaw-2867	1007	3	春燕	春燕	X
taxlaw-2867	1007	4	]	]	PUNCT
taxlaw-2867	1007	5	,	,	PUNCT
taxlaw-2867	1007	6	woguo	woguo	PROPN
taxlaw-2867	1007	7	qiye	qiye	PROPN
taxlaw-2867	1007	8	jituan	jituan	PROPN
taxlaw-2867	1007	9	de	de	PROPN
taxlaw-2867	1007	10	guoji	guoji	PROPN
taxlaw-2867	1007	11	shuiwu	shuiwu	NOUN
taxlaw-2867	1007	12	chouhua	chouhua	NOUN
taxlaw-2867	1007	13	[	[	X
taxlaw-2867	1007	14	我国企业集团的国际税务筹划	我国企业集团的国际税务筹划	X
taxlaw-2867	1007	15	]	]	X
taxlaw-2867	1007	16	(	(	PUNCT
taxlaw-2867	1007	17	international	international	ADJ
taxlaw-2867	1007	18	tax	tax	NOUN
taxlaw-2867	1007	19	planning	planning	NOUN
taxlaw-2867	1007	20	for	for	ADP
taxlaw-2867	1007	21	china	china	PROPN
taxlaw-2867	1007	22	's	's	PART
taxlaw-2867	1007	23	enterprise	enterprise	NOUN
taxlaw-2867	1007	24	groups	group	NOUN
taxlaw-2867	1007	25	)	)	PUNCT
taxlaw-2867	1007	26	,	,	PUNCT
taxlaw-2867	1007	27	8	8	NUM
taxlaw-2867	1007	28	china	china	PROPN
taxlaw-2867	1007	29	bus	bus	NOUN
taxlaw-2867	1007	30	.	.	PUNCT
taxlaw-2867	1008	1	73	73	NUM
taxlaw-2867	1008	2	(	(	PUNCT
taxlaw-2867	1008	3	2009	2009	NUM
taxlaw-2867	1008	4	)	)	PUNCT
taxlaw-2867	1009	1	[	[	X
taxlaw-2867	1009	2	经济理论研究	经济理论研究	X
taxlaw-2867	1009	3	]	]	X
taxlaw-2867	1009	4	.	.	PUNCT
taxlaw-2867	1010	1	338	338	NUM
taxlaw-2867	1010	2	kong	kong	PROPN
taxlaw-2867	1010	3	xiangfeng	xiangfeng	PROPN
taxlaw-2867	1011	1	[	[	X
taxlaw-2867	1011	2	孔祥峰	孔祥峰	X
taxlaw-2867	1011	3	]	]	X
taxlaw-2867	1011	4	,	,	PUNCT
taxlaw-2867	1011	5	woguo	woguo	PROPN
taxlaw-2867	1011	6	guoyou	guoyou	PROPN
taxlaw-2867	1011	7	qiye	qiye	PROPN
taxlaw-2867	1011	8	shuishou	shuishou	PROPN
taxlaw-2867	1011	9	chouhua	chouhua	PROPN
taxlaw-2867	1011	10	de	de	PROPN
taxlaw-2867	1011	11	shuiwu	shuiwu	PROPN
taxlaw-2867	1011	12	jianguan	jianguan	PROPN
taxlaw-2867	1012	1	wenti	wenti	PROPN
taxlaw-2867	1012	2	yanjiu	yanjiu	PROPN
taxlaw-2867	1013	1	[	[	X
taxlaw-2867	1013	2	我	我	DET
taxlaw-2867	1013	3	国国有企业税收筹划的税务监管问题研究	国国有企业税收筹划的税务监管问题研究	NOUN
taxlaw-2867	1013	4	]	]	X
taxlaw-2867	1013	5	(	(	PUNCT
taxlaw-2867	1013	6	research	research	NOUN
taxlaw-2867	1013	7	on	on	ADP
taxlaw-2867	1013	8	the	the	DET
taxlaw-2867	1013	9	tax	tax	NOUN
taxlaw-2867	1013	10	supervision	supervision	NOUN
taxlaw-2867	1013	11	of	of	ADP
taxlaw-2867	1013	12	chinese	chinese	ADJ
taxlaw-2867	1013	13	state	state	NOUN
taxlaw-2867	1013	14	-	-	PUNCT
taxlaw-2867	1013	15	owned	own	VERB
taxlaw-2867	1013	16	enterprises	enterprise	NOUN
taxlaw-2867	1013	17	’	'	PUNCT
taxlaw-2867	1013	18	tax	tax	NOUN
taxlaw-2867	1013	19	planning	planning	NOUN
taxlaw-2867	1013	20	)	)	PUNCT
taxlaw-2867	1013	21	,	,	PUNCT
taxlaw-2867	1013	22	24	24	NUM
taxlaw-2867	1013	23	tax’n	tax’n	NUM
taxlaw-2867	1013	24	36	36	NUM
taxlaw-2867	1013	25	(	(	PUNCT
taxlaw-2867	1013	26	2017	2017	NUM
taxlaw-2867	1013	27	)	)	PUNCT
taxlaw-2867	1014	1	[	[	X
taxlaw-2867	1014	2	纳税	纳税	X
taxlaw-2867	1014	3	]	]	X
taxlaw-2867	1014	4	.	.	PUNCT
taxlaw-2867	1014	5	339	339	NUM
taxlaw-2867	1014	6	see	see	VERB
taxlaw-2867	1014	7	i	i	PROPN
taxlaw-2867	1014	8	d.	d.	PROPN
taxlaw-2867	1014	9	;	;	PUNCT
taxlaw-2867	1014	10	wang	wang	PROPN
taxlaw-2867	1014	11	zengye	zengye	PROPN
taxlaw-2867	1014	12	,	,	PUNCT
taxlaw-2867	1014	13	wang	wang	PROPN
taxlaw-2867	1014	14	jinsong	jinsong	PROPN
taxlaw-2867	1014	15	,	,	PUNCT
taxlaw-2867	1014	16	&	&	CCONJ
taxlaw-2867	1014	17	zhang	zhang	PROPN
taxlaw-2867	1014	18	hui	hui	PROPN
taxlaw-2867	1014	19	,	,	PUNCT
taxlaw-2867	1014	20	supra	supra	PROPN
taxlaw-2867	1014	21	note	note	PROPN
taxlaw-2867	1014	22	337	337	NUM
taxlaw-2867	1014	23	;	;	PUNCT
taxlaw-2867	1014	24	ou	ou	ADP
taxlaw-2867	1014	25	jianjun	jianjun	PROPN
taxlaw-2867	1015	1	[	[	X
taxlaw-2867	1015	2	欧健军	欧健军	X
taxlaw-2867	1015	3	]	]	X
taxlaw-2867	1015	4	,	,	PUNCT
taxlaw-2867	1015	5	qiye	qiye	PROPN
taxlaw-2867	1015	6	jituan	jituan	PROPN
taxlaw-2867	1015	7	shuiwu	shuiwu	PROPN
taxlaw-2867	1015	8	fengxian	fengxian	PROPN
taxlaw-2867	1015	9	de	de	PROPN
taxlaw-2867	1015	10	neikong	neikong	PROPN
taxlaw-2867	1015	11	jizhi	jizhi	PROPN
taxlaw-2867	1015	12	tanjiu	tanjiu	PROPN
taxlaw-2867	1016	1	[	[	X
taxlaw-2867	1016	2	企业集团税务风险的内控机制探究	企业集团税务风险的内控机制探究	PROPN
taxlaw-2867	1016	3	]	]	PUNCT
taxlaw-2867	1016	4	(	(	PUNCT
taxlaw-2867	1016	5	research	research	NOUN
taxlaw-2867	1016	6	on	on	ADP
taxlaw-2867	1016	7	the	the	DET
taxlaw-2867	1016	8	internal	internal	ADJ
taxlaw-2867	1016	9	control	control	NOUN
taxlaw-2867	1016	10	mechanism	mechanism	NOUN
taxlaw-2867	1016	11	of	of	ADP
taxlaw-2867	1016	12	enterprise	enterprise	NOUN
taxlaw-2867	1016	13	group	group	NOUN
taxlaw-2867	1016	14	’s	’s	PART
taxlaw-2867	1016	15	tax	tax	NOUN
taxlaw-2867	1016	16	risks	risk	NOUN
taxlaw-2867	1016	17	)	)	PUNCT
taxlaw-2867	1016	18	,	,	PUNCT
taxlaw-2867	1016	19	1	1	NUM
taxlaw-2867	1016	20	chinese	chinese	PROPN
taxlaw-2867	1016	21	j.	j.	PROPN
taxlaw-2867	1016	22	com	com	PROPN
taxlaw-2867	1016	23	.	.	PROPN
taxlaw-2867	1016	24	94	94	NUM
taxlaw-2867	1016	25	(	(	PUNCT
taxlaw-2867	1016	26	2018	2018	NUM
taxlaw-2867	1016	27	)	)	PUNCT
taxlaw-2867	1017	1	[	[	X
taxlaw-2867	1017	2	中国商论	中国商论	X
taxlaw-2867	1017	3	]	]	X
taxlaw-2867	1017	4	;	;	PUNCT
taxlaw-2867	1017	5	wang	wang	PROPN
taxlaw-2867	1017	6	kun	kun	PROPN
taxlaw-2867	1017	7	[	[	X
taxlaw-2867	1017	8	王琨	王琨	X
taxlaw-2867	1017	9	]	]	PUNCT
taxlaw-2867	1017	10	,	,	PUNCT
taxlaw-2867	1017	11	guoyou	guoyou	PROPN
taxlaw-2867	1017	12	qiye	qiye	PROPN
taxlaw-2867	1017	13	zuohao	zuohao	PROPN
taxlaw-2867	1017	14	shuiwu	shuiwu	PROPN
taxlaw-2867	1017	15	chouhua	chouhua	PROPN
taxlaw-2867	1017	16	gongzuo	gongzuo	PROPN
taxlaw-2867	1017	17	de	de	X
taxlaw-2867	1017	18	yanjiu	yanjiu	PROPN
taxlaw-2867	1018	1	[	[	X
taxlaw-2867	1018	2	国有企业做好税务筹划工作的研究	国有企业做好税务筹划工作的研究	NOUN
taxlaw-2867	1018	3	]	]	X
taxlaw-2867	1018	4	(	(	PUNCT
taxlaw-2867	1018	5	research	research	NOUN
taxlaw-2867	1018	6	on	on	ADP
taxlaw-2867	1018	7	state	state	NOUN
taxlaw-2867	1018	8	-	-	PUNCT
taxlaw-2867	1018	9	owned	own	VERB
taxlaw-2867	1018	10	enterprises	enterprise	NOUN
taxlaw-2867	1018	11	doing	do	VERB
taxlaw-2867	1018	12	a	a	DET
taxlaw-2867	1018	13	good	good	ADJ
taxlaw-2867	1018	14	job	job	NOUN
taxlaw-2867	1018	15	in	in	ADP
taxlaw-2867	1018	16	tax	tax	NOUN
taxlaw-2867	1018	17	planning	planning	NOUN
taxlaw-2867	1018	18	)	)	PUNCT
taxlaw-2867	1018	19	,	,	PUNCT
taxlaw-2867	1018	20	9	9	NUM
taxlaw-2867	1018	21	times	time	NOUN
taxlaw-2867	1018	22	fin	fin	NOUN
taxlaw-2867	1018	23	.	.	PUNCT
taxlaw-2867	1019	1	639	639	NUM
taxlaw-2867	1019	2	(	(	PUNCT
taxlaw-2867	1019	3	2016	2016	NUM
taxlaw-2867	1019	4	)	)	PUNCT
taxlaw-2867	1020	1	[	[	X
taxlaw-2867	1020	2	时代金融	时代金融	ADP
taxlaw-2867	1020	3	]	]	PUNCT
taxlaw-2867	1020	4	.	.	PUNCT
taxlaw-2867	1021	1	340	340	NUM
taxlaw-2867	1021	2	see	see	VERB
taxlaw-2867	1021	3	wang	wang	PROPN
taxlaw-2867	1021	4	kun	kun	PROPN
taxlaw-2867	1021	5	,	,	PUNCT
taxlaw-2867	1021	6	supra	supra	PROPN
taxlaw-2867	1021	7	note	note	NOUN
taxlaw-2867	1021	8	339	339	NUM
taxlaw-2867	1021	9	.	.	PUNCT
taxlaw-2867	1022	1	341	341	NUM
taxlaw-2867	1022	2	see	see	VERB
taxlaw-2867	1022	3	ji	ji	PROPN
taxlaw-2867	1022	4	li	li	PROPN
taxlaw-2867	1022	5	supra	supra	PROPN
taxlaw-2867	1022	6	note329329329	note329329329	PROPN
taxlaw-2867	1022	7	,	,	PUNCT
taxlaw-2867	1022	8	at	at	ADP
taxlaw-2867	1022	9	521	521	NUM
taxlaw-2867	1022	10	;	;	PUNCT
taxlaw-2867	1022	11	see	see	VERB
taxlaw-2867	1022	12	also	also	ADV
taxlaw-2867	1022	13	gao	gao	PROPN
taxlaw-2867	1022	14	yang	yang	PROPN
taxlaw-2867	1023	1	[	[	X
taxlaw-2867	1023	2	高阳	高阳	X
taxlaw-2867	1023	3	]	]	X
taxlaw-2867	1023	4	,	,	PUNCT
taxlaw-2867	1023	5	daxing	daxe	VERB
taxlaw-2867	1023	6	guoqi	guoqi	NOUN
taxlaw-2867	1023	7	mianlin	mianlin	PROPN
taxlaw-2867	1023	8	de	de	PROPN
taxlaw-2867	1023	9	dianxing	dianxing	PROPN
taxlaw-2867	1023	10	suihou	suihou	ADJ
taxlaw-2867	1023	11	wenti	wenti	PROPN
taxlaw-2867	1024	1	[	[	X
taxlaw-2867	1024	2	大型国企面临的典型税收问题	大型国企面临的典型税收问题	NOUN
taxlaw-2867	1024	3	]	]	PUNCT
taxlaw-2867	1024	4	(	(	PUNCT
taxlaw-2867	1024	5	the	the	DET
taxlaw-2867	1024	6	typical	typical	ADJ
taxlaw-2867	1024	7	tax	tax	NOUN
taxlaw-2867	1024	8	issues	issue	NOUN
taxlaw-2867	1024	9	faced	face	VERB
taxlaw-2867	1024	10	by	by	ADP
taxlaw-2867	1024	11	large	large	ADJ
taxlaw-2867	1024	12	state	state	NOUN
taxlaw-2867	1024	13	-	-	PUNCT
taxlaw-2867	1024	14	owned	own	VERB
taxlaw-2867	1024	15	enterprises	enterprise	NOUN
taxlaw-2867	1024	16	)	)	PUNCT
taxlaw-2867	1024	17	,	,	PUNCT
taxlaw-2867	1024	18	6	6	NUM
taxlaw-2867	1024	19	int’l	int’l	NUM
taxlaw-2867	1024	20	tax’n	tax’n	NOUN
taxlaw-2867	1024	21	in	in	ADP
taxlaw-2867	1024	22	china	china	PROPN
taxlaw-2867	1024	23	43	43	NUM
taxlaw-2867	1024	24	,	,	PUNCT
taxlaw-2867	1024	25	46	46	NUM
taxlaw-2867	1024	26	(	(	PUNCT
taxlaw-2867	1024	27	2014	2014	NUM
taxlaw-2867	1024	28	)	)	PUNCT
taxlaw-2867	1025	1	[	[	X
taxlaw-2867	1025	2	国际税收	国际税收	X
taxlaw-2867	1025	3	]	]	X
taxlaw-2867	1025	4	(	(	PUNCT
taxlaw-2867	1025	5	reporting	report	VERB
taxlaw-2867	1025	6	the	the	DET
taxlaw-2867	1025	7	suggestion	suggestion	NOUN
taxlaw-2867	1025	8	by	by	ADP
taxlaw-2867	1025	9	the	the	DET
taxlaw-2867	1025	10	cfo	cfo	NOUN
taxlaw-2867	1025	11	of	of	ADP
taxlaw-2867	1025	12	one	one	NUM
taxlaw-2867	1025	13	chinese	chinese	ADJ
taxlaw-2867	1025	14	soe	soe	PROPN
taxlaw-2867	1025	15	that	that	SCONJ
taxlaw-2867	1025	16	soes	soe	NOUN
taxlaw-2867	1025	17	should	should	AUX
taxlaw-2867	1025	18	periodically	periodically	ADV
taxlaw-2867	1025	19	consult	consult	VERB
taxlaw-2867	1025	20	with	with	ADP
taxlaw-2867	1025	21	international	international	ADJ
taxlaw-2867	1025	22	consulting	consulting	NOUN
taxlaw-2867	1025	23	companies	company	NOUN
taxlaw-2867	1025	24	to	to	PART
taxlaw-2867	1025	25	provide	provide	VERB
taxlaw-2867	1025	26	tax	tax	NOUN
taxlaw-2867	1025	27	support	support	NOUN
taxlaw-2867	1025	28	to	to	ADP
taxlaw-2867	1025	29	foreign	foreign	ADJ
taxlaw-2867	1025	30	subsidiaries	subsidiary	NOUN
taxlaw-2867	1025	31	)	)	PUNCT
taxlaw-2867	1025	32	.	.	PUNCT
taxlaw-2867	1026	1	2018	2018	NUM
taxlaw-2867	1026	2	]	]	PUNCT
taxlaw-2867	1026	3	125	125	NUM
taxlaw-2867	1026	4	chinese	chinese	ADJ
taxlaw-2867	1026	5	state	state	NOUN
taxlaw-2867	1026	6	capitalism	capitalism	NOUN
taxlaw-2867	1026	7	and	and	CCONJ
taxlaw-2867	1026	8	the	the	DET
taxlaw-2867	1026	9	international	international	ADJ
taxlaw-2867	1026	10	tax	tax	NOUN
taxlaw-2867	1026	11	regime	regime	NOUN
taxlaw-2867	1026	12	facing	face	VERB
taxlaw-2867	1026	13	disputes	dispute	NOUN
taxlaw-2867	1026	14	with	with	ADP
taxlaw-2867	1026	15	foreign	foreign	ADJ
taxlaw-2867	1026	16	tax	tax	NOUN
taxlaw-2867	1026	17	authorities.342	authorities.342	NOUN
taxlaw-2867	1026	18	the	the	DET
taxlaw-2867	1026	19	belief	belief	NOUN
taxlaw-2867	1026	20	among	among	ADP
taxlaw-2867	1026	21	practitioners	practitioner	NOUN
taxlaw-2867	1026	22	is	be	AUX
taxlaw-2867	1026	23	that	that	SCONJ
taxlaw-2867	1026	24	chinese	chinese	ADJ
taxlaw-2867	1026	25	multinationals	multinational	NOUN
taxlaw-2867	1026	26	investing	invest	VERB
taxlaw-2867	1026	27	in	in	ADP
taxlaw-2867	1026	28	developing	develop	VERB
taxlaw-2867	1026	29	countries	country	NOUN
taxlaw-2867	1026	30	may	may	AUX
taxlaw-2867	1026	31	face	face	VERB
taxlaw-2867	1026	32	a	a	DET
taxlaw-2867	1026	33	heightened	heightened	ADJ
taxlaw-2867	1026	34	risk	risk	NOUN
taxlaw-2867	1026	35	of	of	ADP
taxlaw-2867	1026	36	capricious	capricious	ADJ
taxlaw-2867	1026	37	and	and	CCONJ
taxlaw-2867	1026	38	aggressive	aggressive	ADJ
taxlaw-2867	1026	39	tax	tax	NOUN
taxlaw-2867	1026	40	enforcement	enforcement	NOUN
taxlaw-2867	1026	41	,	,	PUNCT
taxlaw-2867	1026	42	as	as	SCONJ
taxlaw-2867	1026	43	local	local	ADJ
taxlaw-2867	1026	44	tax	tax	NOUN
taxlaw-2867	1026	45	laws	law	NOUN
taxlaw-2867	1026	46	and	and	CCONJ
taxlaw-2867	1026	47	regulations	regulation	NOUN
taxlaw-2867	1026	48	may	may	AUX
taxlaw-2867	1026	49	be	be	AUX
taxlaw-2867	1026	50	underdeveloped	underdeveloped	ADJ
taxlaw-2867	1026	51	and	and	CCONJ
taxlaw-2867	1026	52	leave	leave	VERB
taxlaw-2867	1026	53	great	great	ADJ
taxlaw-2867	1026	54	discretionary	discretionary	ADJ
taxlaw-2867	1026	55	power	power	NOUN
taxlaw-2867	1026	56	in	in	ADP
taxlaw-2867	1026	57	the	the	DET
taxlaw-2867	1026	58	hands	hand	NOUN
taxlaw-2867	1026	59	of	of	ADP
taxlaw-2867	1026	60	foreign	foreign	ADJ
taxlaw-2867	1026	61	tax	tax	NOUN
taxlaw-2867	1026	62	authorities	authority	NOUN
taxlaw-2867	1026	63	.	.	PUNCT
taxlaw-2867	1027	1	chinese	chinese	ADJ
taxlaw-2867	1027	2	government	government	NOUN
taxlaw-2867	1027	3	experts	expert	NOUN
taxlaw-2867	1027	4	would	would	AUX
taxlaw-2867	1027	5	be	be	AUX
taxlaw-2867	1027	6	well	well	ADV
taxlaw-2867	1027	7	-	-	PUNCT
taxlaw-2867	1027	8	positioned	position	VERB
taxlaw-2867	1027	9	to	to	PART
taxlaw-2867	1027	10	offer	offer	VERB
taxlaw-2867	1027	11	guidance	guidance	NOUN
taxlaw-2867	1027	12	in	in	ADP
taxlaw-2867	1027	13	such	such	ADJ
taxlaw-2867	1027	14	situations	situation	NOUN
taxlaw-2867	1027	15	,	,	PUNCT
taxlaw-2867	1027	16	even	even	ADV
taxlaw-2867	1027	17	if	if	SCONJ
taxlaw-2867	1027	18	official	official	ADJ
taxlaw-2867	1027	19	government	government	NOUN
taxlaw-2867	1027	20	-	-	PUNCT
taxlaw-2867	1027	21	togovernment	togovernment	NOUN
taxlaw-2867	1027	22	intervention	intervention	NOUN
taxlaw-2867	1027	23	is	be	AUX
taxlaw-2867	1027	24	not	not	PART
taxlaw-2867	1027	25	required.343	required.343	NOUN
taxlaw-2867	1027	26	others	other	NOUN
taxlaw-2867	1027	27	have	have	AUX
taxlaw-2867	1027	28	called	call	VERB
taxlaw-2867	1027	29	for	for	ADP
taxlaw-2867	1027	30	a	a	DET
taxlaw-2867	1027	31	more	more	ADV
taxlaw-2867	1027	32	comprehensive	comprehensive	ADJ
taxlaw-2867	1027	33	approach	approach	NOUN
taxlaw-2867	1027	34	.	.	PUNCT
taxlaw-2867	1028	1	for	for	ADP
taxlaw-2867	1028	2	instance	instance	NOUN
taxlaw-2867	1028	3	,	,	PUNCT
taxlaw-2867	1028	4	legal	legal	ADJ
taxlaw-2867	1028	5	scholar	scholar	NOUN
taxlaw-2867	1028	6	qi	qi	PROPN
taxlaw-2867	1028	7	tong	tong	PROPN
taxlaw-2867	1028	8	has	have	AUX
taxlaw-2867	1028	9	argued	argue	VERB
taxlaw-2867	1028	10	that	that	PRON
taxlaw-2867	1028	11	sat	sit	VERB
taxlaw-2867	1028	12	should	should	AUX
taxlaw-2867	1028	13	provide	provide	VERB
taxlaw-2867	1028	14	detailed	detailed	ADJ
taxlaw-2867	1028	15	industry	industry	NOUN
taxlaw-2867	1028	16	-	-	PUNCT
taxlaw-2867	1028	17	specific	specific	ADJ
taxlaw-2867	1028	18	international	international	ADJ
taxlaw-2867	1028	19	tax	tax	NOUN
taxlaw-2867	1028	20	guidebooks	guidebook	NOUN
taxlaw-2867	1028	21	and	and	CCONJ
taxlaw-2867	1028	22	training	training	NOUN
taxlaw-2867	1028	23	sessions	session	NOUN
taxlaw-2867	1028	24	for	for	ADP
taxlaw-2867	1028	25	smaller	small	ADJ
taxlaw-2867	1028	26	enterprises	enterprise	NOUN
taxlaw-2867	1028	27	and	and	CCONJ
taxlaw-2867	1028	28	should	should	AUX
taxlaw-2867	1028	29	conduct	conduct	VERB
taxlaw-2867	1028	30	indepth	indepth	ADJ
taxlaw-2867	1028	31	tax	tax	NOUN
taxlaw-2867	1028	32	research	research	NOUN
taxlaw-2867	1028	33	for	for	ADP
taxlaw-2867	1028	34	major	major	ADJ
taxlaw-2867	1028	35	chinese	chinese	ADJ
taxlaw-2867	1028	36	multinationals	multinational	NOUN
taxlaw-2867	1028	37	and	and	CCONJ
taxlaw-2867	1028	38	provide	provide	VERB
taxlaw-2867	1028	39	them	they	PRON
taxlaw-2867	1028	40	with	with	ADP
taxlaw-2867	1028	41	specialized	specialized	ADJ
taxlaw-2867	1028	42	and	and	CCONJ
taxlaw-2867	1028	43	tailored	tailor	VERB
taxlaw-2867	1028	44	international	international	ADJ
taxlaw-2867	1028	45	tax	tax	NOUN
taxlaw-2867	1028	46	advice	advice	NOUN
taxlaw-2867	1028	47	.	.	PUNCT
taxlaw-2867	1029	1	344	344	NUM
taxlaw-2867	1029	2	other	other	ADJ
taxlaw-2867	1029	3	scholars	scholar	NOUN
taxlaw-2867	1029	4	have	have	AUX
taxlaw-2867	1029	5	suggested	suggest	VERB
taxlaw-2867	1029	6	that	that	PRON
taxlaw-2867	1029	7	sat	sit	VERB
taxlaw-2867	1029	8	,	,	PUNCT
taxlaw-2867	1029	9	sasac	sasac	NOUN
taxlaw-2867	1029	10	,	,	PUNCT
taxlaw-2867	1029	11	and	and	CCONJ
taxlaw-2867	1029	12	related	related	ADJ
taxlaw-2867	1029	13	ministries	ministry	NOUN
taxlaw-2867	1029	14	should	should	AUX
taxlaw-2867	1029	15	establish	establish	VERB
taxlaw-2867	1029	16	a	a	DET
taxlaw-2867	1029	17	specialized	specialized	ADJ
taxlaw-2867	1029	18	international	international	ADJ
taxlaw-2867	1029	19	tax	tax	NOUN
taxlaw-2867	1029	20	management	management	NOUN
taxlaw-2867	1029	21	team	team	NOUN
taxlaw-2867	1029	22	that	that	PRON
taxlaw-2867	1029	23	not	not	PART
taxlaw-2867	1029	24	only	only	ADV
taxlaw-2867	1029	25	assists	assist	VERB
taxlaw-2867	1029	26	soes	soe	NOUN
taxlaw-2867	1029	27	with	with	ADP
taxlaw-2867	1029	28	foreign	foreign	ADJ
taxlaw-2867	1029	29	tax	tax	NOUN
taxlaw-2867	1029	30	disputes	dispute	NOUN
taxlaw-2867	1029	31	but	but	CCONJ
taxlaw-2867	1029	32	also	also	ADV
taxlaw-2867	1029	33	provide	provide	VERB
taxlaw-2867	1029	34	guidance	guidance	NOUN
taxlaw-2867	1029	35	on	on	ADP
taxlaw-2867	1029	36	overseas	overseas	ADJ
taxlaw-2867	1029	37	mergers	merger	NOUN
taxlaw-2867	1029	38	,	,	PUNCT
taxlaw-2867	1029	39	acquisitions	acquisition	NOUN
taxlaw-2867	1029	40	,	,	PUNCT
taxlaw-2867	1029	41	and	and	CCONJ
taxlaw-2867	1029	42	restructurings.345	restructurings.345	PROPN
taxlaw-2867	1029	43	within	within	ADP
taxlaw-2867	1029	44	the	the	DET
taxlaw-2867	1029	45	past	past	ADJ
taxlaw-2867	1029	46	few	few	ADJ
taxlaw-2867	1029	47	years	year	NOUN
taxlaw-2867	1029	48	,	,	PUNCT
taxlaw-2867	1029	49	sat	sit	VERB
taxlaw-2867	1029	50	has	have	AUX
taxlaw-2867	1029	51	implemented	implement	VERB
taxlaw-2867	1029	52	a	a	DET
taxlaw-2867	1029	53	number	number	NOUN
taxlaw-2867	1029	54	of	of	ADP
taxlaw-2867	1029	55	new	new	ADJ
taxlaw-2867	1029	56	programs	program	NOUN
taxlaw-2867	1029	57	intended	intend	VERB
taxlaw-2867	1029	58	to	to	PART
taxlaw-2867	1029	59	support	support	VERB
taxlaw-2867	1029	60	chinese	chinese	ADJ
taxlaw-2867	1029	61	enterprises	enterprise	NOUN
taxlaw-2867	1029	62	in	in	ADP
taxlaw-2867	1029	63	tax	tax	NOUN
taxlaw-2867	1029	64	issues	issue	NOUN
taxlaw-2867	1029	65	related	relate	VERB
taxlaw-2867	1029	66	to	to	ADP
taxlaw-2867	1029	67	outbound	outbound	ADJ
taxlaw-2867	1029	68	investment	investment	NOUN
taxlaw-2867	1029	69	.	.	PUNCT
taxlaw-2867	1030	1	for	for	ADP
taxlaw-2867	1030	2	instance	instance	NOUN
taxlaw-2867	1030	3	,	,	PUNCT
taxlaw-2867	1030	4	in	in	ADP
taxlaw-2867	1030	5	2016	2016	NUM
taxlaw-2867	1030	6	it	it	PRON
taxlaw-2867	1030	7	established	establish	VERB
taxlaw-2867	1030	8	an	an	DET
taxlaw-2867	1030	9	international	international	ADJ
taxlaw-2867	1030	10	tax	tax	NOUN
taxlaw-2867	1030	11	service	service	NOUN
taxlaw-2867	1030	12	center	center	NOUN
taxlaw-2867	1030	13	and	and	CCONJ
taxlaw-2867	1030	14	hotline	hotline	NOUN
taxlaw-2867	1030	15	intended	intend	VERB
taxlaw-2867	1030	16	to	to	PART
taxlaw-2867	1030	17	support	support	VERB
taxlaw-2867	1030	18	chinese	chinese	ADJ
taxlaw-2867	1030	19	enterprises	enterprise	NOUN
taxlaw-2867	1030	20	engaging	engage	VERB
taxlaw-2867	1030	21	in	in	ADP
taxlaw-2867	1030	22	foreign	foreign	ADJ
taxlaw-2867	1030	23	investment	investment	NOUN
taxlaw-2867	1030	24	by	by	ADP
taxlaw-2867	1030	25	providing	provide	VERB
taxlaw-2867	1030	26	tax	tax	NOUN
taxlaw-2867	1030	27	consulting	consulting	NOUN
taxlaw-2867	1030	28	services.346	services.346	ADJ
taxlaw-2867	1030	29	press	press	NOUN
taxlaw-2867	1030	30	releases	release	NOUN
taxlaw-2867	1030	31	suggest	suggest	VERB
taxlaw-2867	1030	32	the	the	DET
taxlaw-2867	1030	33	service	service	NOUN
taxlaw-2867	1030	34	center	center	NOUN
taxlaw-2867	1030	35	is	be	AUX
taxlaw-2867	1030	36	intended	intend	VERB
taxlaw-2867	1030	37	to	to	PART
taxlaw-2867	1030	38	be	be	AUX
taxlaw-2867	1030	39	a	a	DET
taxlaw-2867	1030	40	new	new	ADJ
taxlaw-2867	1030	41	platform	platform	NOUN
taxlaw-2867	1030	42	for	for	ADP
taxlaw-2867	1030	43	“	"	PUNCT
taxlaw-2867	1030	44	strengthening	strengthen	VERB
taxlaw-2867	1030	45	china	china	PROPN
taxlaw-2867	1030	46	’s	’s	PART
taxlaw-2867	1030	47	say	say	NOUN
taxlaw-2867	1030	48	on	on	ADP
taxlaw-2867	1030	49	international	international	ADJ
taxlaw-2867	1030	50	tax	tax	NOUN
taxlaw-2867	1030	51	matters	matter	NOUN
taxlaw-2867	1030	52	”	"	PUNCT
taxlaw-2867	1030	53	while	while	SCONJ
taxlaw-2867	1030	54	also	also	ADV
taxlaw-2867	1030	55	“	"	PUNCT
taxlaw-2867	1030	56	serving	serve	VERB
taxlaw-2867	1030	57	the	the	DET
taxlaw-2867	1030	58	state	state	NOUN
taxlaw-2867	1030	59	’s	’s	PART
taxlaw-2867	1030	60	development	development	NOUN
taxlaw-2867	1030	61	strategy	strategy	NOUN
taxlaw-2867	1030	62	.	.	PUNCT
taxlaw-2867	1031	1	”347	”347	ADJ
taxlaw-2867	1031	2	in	in	ADP
taxlaw-2867	1031	3	october	october	PROPN
taxlaw-2867	1031	4	2017	2017	NUM
taxlaw-2867	1031	5	,	,	PUNCT
taxlaw-2867	1031	6	sat	sit	VERB
taxlaw-2867	1032	1	released	release	VERB
taxlaw-2867	1032	2	an	an	DET
taxlaw-2867	1032	3	over	over	ADP
taxlaw-2867	1032	4	250	250	NUM
taxlaw-2867	1032	5	page	page	NOUN
taxlaw-2867	1032	6	booklet	booklet	NOUN
taxlaw-2867	1032	7	providing	provide	VERB
taxlaw-2867	1032	8	guidelines	guideline	NOUN
taxlaw-2867	1032	9	to	to	ADP
taxlaw-2867	1032	10	chinese	chinese	ADJ
taxlaw-2867	1032	11	corporations	corporation	NOUN
taxlaw-2867	1032	12	on	on	ADP
taxlaw-2867	1032	13	the	the	DET
taxlaw-2867	1032	14	taxation	taxation	NOUN
taxlaw-2867	1032	15	of	of	ADP
taxlaw-2867	1032	16	outbound	outbound	ADJ
taxlaw-2867	1032	17	investment	investment	NOUN
taxlaw-2867	1032	18	intended	intend	VERB
taxlaw-2867	1032	19	to	to	PART
taxlaw-2867	1032	20	help	help	VERB
taxlaw-2867	1032	21	reduce	reduce	VERB
taxlaw-2867	1032	22	their	their	PRON
taxlaw-2867	1032	23	overseas	overseas	ADJ
taxlaw-2867	1032	24	“	"	PUNCT
taxlaw-2867	1032	25	tax	tax	NOUN
taxlaw-2867	1032	26	risks	risk	NOUN
taxlaw-2867	1032	27	.	.	PUNCT
taxlaw-2867	1033	1	”348	”348	ADJ
taxlaw-2867	1033	2	in	in	ADP
taxlaw-2867	1033	3	general	general	ADJ
taxlaw-2867	1033	4	,	,	PUNCT
taxlaw-2867	1033	5	sat	sit	VERB
taxlaw-2867	1033	6	officials	official	NOUN
taxlaw-2867	1033	7	342	342	NUM
taxlaw-2867	1033	8	see	see	VERB
taxlaw-2867	1033	9	,	,	PUNCT
taxlaw-2867	1033	10	e.g.	e.g.	ADV
taxlaw-2867	1033	11	,	,	PUNCT
taxlaw-2867	1033	12	li	li	PROPN
taxlaw-2867	1033	13	wei	wei	PROPN
taxlaw-2867	1034	1	[	[	X
taxlaw-2867	1034	2	李伟	李伟	X
taxlaw-2867	1034	3	]	]	X
taxlaw-2867	1034	4	,	,	PUNCT
taxlaw-2867	1034	5	guanyu	guanyu	X
taxlaw-2867	1034	6	shishi	shishi	X
taxlaw-2867	1034	7	qiye	qiye	PROPN
taxlaw-2867	1034	8	“	"	PUNCT
taxlaw-2867	1034	9	zou	zou	PROPN
taxlaw-2867	1034	10	chuqu	chuqu	PROPN
taxlaw-2867	1034	11	”	"	PUNCT
taxlaw-2867	1034	12	zhanlüe	zhanlüe	PROPN
taxlaw-2867	1035	1	wenti	wenti	PROPN
taxlaw-2867	1035	2	yanjiu	yanjiu	PROPN
taxlaw-2867	1035	3	zongshu	zongshu	NOUN
taxlaw-2867	1035	4	[	[	X
taxlaw-2867	1035	5	关于实施企业	关于实施企业	NOUN
taxlaw-2867	1035	6	“	"	PUNCT
taxlaw-2867	1035	7	走出去	走出去	PROPN
taxlaw-2867	1035	8	”	"	PUNCT
taxlaw-2867	1035	9	战略问题研究综述	战略问题研究综述	NOUN
taxlaw-2867	1035	10	]	]	PUNCT
taxlaw-2867	1035	11	(	(	PUNCT
taxlaw-2867	1035	12	summary	summary	NOUN
taxlaw-2867	1035	13	of	of	ADP
taxlaw-2867	1035	14	research	research	NOUN
taxlaw-2867	1035	15	on	on	ADP
taxlaw-2867	1035	16	the	the	DET
taxlaw-2867	1035	17	implementation	implementation	NOUN
taxlaw-2867	1035	18	issues	issue	NOUN
taxlaw-2867	1035	19	of	of	ADP
taxlaw-2867	1035	20	enterprises	enterprise	NOUN
taxlaw-2867	1035	21	’	'	PUNCT
taxlaw-2867	1035	22	“	"	PUNCT
taxlaw-2867	1035	23	going	go	VERB
taxlaw-2867	1035	24	out	out	ADP
taxlaw-2867	1035	25	”	"	PUNCT
taxlaw-2867	1035	26	strategy	strategy	NOUN
taxlaw-2867	1035	27	)	)	PUNCT
taxlaw-2867	1035	28	,	,	PUNCT
taxlaw-2867	1035	29	36	36	NUM
taxlaw-2867	1035	30	rev	rev	VERB
taxlaw-2867	1035	31	.	.	PROPN
taxlaw-2867	1035	32	econ	econ	PROPN
taxlaw-2867	1035	33	.	.	PUNCT
taxlaw-2867	1036	1	res	re	NOUN
taxlaw-2867	1036	2	.	.	PROPN
taxlaw-2867	1037	1	45	45	NUM
taxlaw-2867	1037	2	(	(	PUNCT
taxlaw-2867	1037	3	2017	2017	NUM
taxlaw-2867	1037	4	)	)	PUNCT
taxlaw-2867	1038	1	[	[	X
taxlaw-2867	1038	2	经济研究参考	经济研究参考	X
taxlaw-2867	1038	3	]	]	X
taxlaw-2867	1038	4	;	;	PUNCT
taxlaw-2867	1038	5	see	see	VERB
taxlaw-2867	1038	6	also	also	ADV
taxlaw-2867	1038	7	gao	gao	PROPN
taxlaw-2867	1038	8	yang	yang	PROPN
taxlaw-2867	1038	9	supra	supra	PROPN
taxlaw-2867	1038	10	note	note	PROPN
taxlaw-2867	1038	11	341	341	NUM
taxlaw-2867	1038	12	.	.	PUNCT
taxlaw-2867	1039	1	343	343	NUM
taxlaw-2867	1039	2	see	see	VERB
taxlaw-2867	1039	3	gao	gao	PROPN
taxlaw-2867	1039	4	yang	yang	PROPN
taxlaw-2867	1039	5	supra	supra	PROPN
taxlaw-2867	1039	6	note	note	PROPN
taxlaw-2867	1039	7	341	341	NUM
taxlaw-2867	1039	8	;	;	PUNCT
taxlaw-2867	1039	9	see	see	VERB
taxlaw-2867	1039	10	also	also	ADV
taxlaw-2867	1039	11	chen	chen	PROPN
taxlaw-2867	1039	12	youxiang	youxiang	PROPN
taxlaw-2867	1039	13	&	&	CCONJ
taxlaw-2867	1039	14	dong	dong	PROPN
taxlaw-2867	1039	15	qiang	qiang	PROPN
taxlaw-2867	1039	16	,	,	PUNCT
taxlaw-2867	1039	17	supra	supra	PROPN
taxlaw-2867	1039	18	note	note	NOUN
taxlaw-2867	1039	19	134	134	NUM
taxlaw-2867	1039	20	(	(	PUNCT
taxlaw-2867	1039	21	noting	note	VERB
taxlaw-2867	1039	22	that	that	SCONJ
taxlaw-2867	1039	23	in	in	ADP
taxlaw-2867	1039	24	one	one	NUM
taxlaw-2867	1039	25	recent	recent	ADJ
taxlaw-2867	1039	26	survey	survey	NOUN
taxlaw-2867	1039	27	,	,	PUNCT
taxlaw-2867	1039	28	60	60	NUM
taxlaw-2867	1039	29	percent	percent	NOUN
taxlaw-2867	1039	30	of	of	ADP
taxlaw-2867	1039	31	the	the	DET
taxlaw-2867	1039	32	problems	problem	NOUN
taxlaw-2867	1039	33	faced	face	VERB
taxlaw-2867	1039	34	by	by	ADP
taxlaw-2867	1039	35	chinese	chinese	ADJ
taxlaw-2867	1039	36	enterprises	enterprise	NOUN
taxlaw-2867	1039	37	operating	operate	VERB
taxlaw-2867	1039	38	in	in	ADP
taxlaw-2867	1039	39	africa	africa	PROPN
taxlaw-2867	1039	40	were	be	AUX
taxlaw-2867	1039	41	related	relate	VERB
taxlaw-2867	1039	42	to	to	ADP
taxlaw-2867	1039	43	tax	tax	NOUN
taxlaw-2867	1039	44	issues	issue	NOUN
taxlaw-2867	1039	45	,	,	PUNCT
taxlaw-2867	1039	46	and	and	CCONJ
taxlaw-2867	1039	47	that	that	SCONJ
taxlaw-2867	1039	48	in	in	ADP
taxlaw-2867	1039	49	another	another	DET
taxlaw-2867	1039	50	survey	survey	NOUN
taxlaw-2867	1039	51	43	43	NUM
taxlaw-2867	1039	52	percent	percent	NOUN
taxlaw-2867	1039	53	of	of	ADP
taxlaw-2867	1039	54	chinese	chinese	ADJ
taxlaw-2867	1039	55	enterprises	enterprise	NOUN
taxlaw-2867	1039	56	reported	report	VERB
taxlaw-2867	1039	57	having	have	VERB
taxlaw-2867	1039	58	significant	significant	ADJ
taxlaw-2867	1039	59	tax	tax	NOUN
taxlaw-2867	1039	60	-	-	PUNCT
taxlaw-2867	1039	61	related	relate	VERB
taxlaw-2867	1039	62	disputes	dispute	NOUN
taxlaw-2867	1039	63	during	during	ADP
taxlaw-2867	1039	64	overseas	overseas	ADJ
taxlaw-2867	1039	65	investment	investment	NOUN
taxlaw-2867	1039	66	)	)	PUNCT
taxlaw-2867	1039	67	.	.	PUNCT
taxlaw-2867	1040	1	344	344	NUM
taxlaw-2867	1040	2	see	see	VERB
taxlaw-2867	1040	3	qi	qi	PROPN
taxlaw-2867	1040	4	tong	tong	PROPN
taxlaw-2867	1041	1	[	[	X
taxlaw-2867	1041	2	漆彤	漆彤	ADP
taxlaw-2867	1041	3	]	]	PUNCT
taxlaw-2867	1041	4	,	,	PUNCT
taxlaw-2867	1041	5	“	"	PUNCT
taxlaw-2867	1041	6	yidai	yidai	PROPN
taxlaw-2867	1041	7	yilu	yilu	NOUN
taxlaw-2867	1041	8	”	"	PUNCT
taxlaw-2867	1041	9	zhanlüe	zhanlüe	PROPN
taxlaw-2867	1041	10	de	de	PROPN
taxlaw-2867	1041	11	guoji	guoji	PROPN
taxlaw-2867	1041	12	shuifa	shuifa	PROPN
taxlaw-2867	1041	13	sikao	sikao	NOUN
taxlaw-2867	1042	1	[	[	X
taxlaw-2867	1042	2	“	"	PUNCT
taxlaw-2867	1042	3	一带一路”战略的国际税法思考	一带一路”战略的国际税法思考	X
taxlaw-2867	1042	4	]	]	X
taxlaw-2867	1042	5	(	(	PUNCT
taxlaw-2867	1042	6	reflections	reflection	NOUN
taxlaw-2867	1042	7	on	on	ADP
taxlaw-2867	1042	8	the	the	DET
taxlaw-2867	1042	9	international	international	ADJ
taxlaw-2867	1042	10	tax	tax	NOUN
taxlaw-2867	1042	11	law	law	NOUN
taxlaw-2867	1042	12	of	of	ADP
taxlaw-2867	1042	13	the	the	DET
taxlaw-2867	1042	14	“	"	PUNCT
taxlaw-2867	1042	15	one	one	NUM
taxlaw-2867	1042	16	belt	belt	NOUN
taxlaw-2867	1042	17	and	and	CCONJ
taxlaw-2867	1042	18	one	one	NUM
taxlaw-2867	1042	19	road	road	NOUN
taxlaw-2867	1042	20	”	"	PUNCT
taxlaw-2867	1042	21	strategy	strategy	NOUN
taxlaw-2867	1042	22	)	)	PUNCT
taxlaw-2867	1042	23	,	,	PUNCT
taxlaw-2867	1042	24	6	6	NUM
taxlaw-2867	1042	25	tax’n	tax’n	NUM
taxlaw-2867	1042	26	res	re	NOUN
taxlaw-2867	1042	27	.	.	PUNCT
taxlaw-2867	1043	1	j.	j.	PROPN
taxlaw-2867	1043	2	31	31	NUM
taxlaw-2867	1043	3	,	,	PUNCT
taxlaw-2867	1043	4	35	35	NUM
taxlaw-2867	1043	5	(	(	PUNCT
taxlaw-2867	1043	6	2015	2015	NUM
taxlaw-2867	1043	7	)	)	PUNCT
taxlaw-2867	1044	1	[	[	X
taxlaw-2867	1044	2	税务研究	税务研究	X
taxlaw-2867	1044	3	]	]	X
taxlaw-2867	1044	4	.	.	PUNCT
taxlaw-2867	1045	1	345	345	NUM
taxlaw-2867	1045	2	see	see	VERB
taxlaw-2867	1045	3	li	li	PROPN
taxlaw-2867	1045	4	xuhong	xuhong	PROPN
taxlaw-2867	1045	5	&	&	CCONJ
taxlaw-2867	1045	6	wang	wang	PROPN
taxlaw-2867	1045	7	yingqi	yingqi	PROPN
taxlaw-2867	1046	1	[	[	X
taxlaw-2867	1046	2	李旭红	李旭红	NOUN
taxlaw-2867	1046	3	&	&	CCONJ
taxlaw-2867	1046	4	王瑛琦	王瑛琦	NOUN
taxlaw-2867	1046	5	]	]	PUNCT
taxlaw-2867	1046	6	,	,	PUNCT
taxlaw-2867	1046	7	“	"	PUNCT
taxlaw-2867	1046	8	zou	zou	PROPN
taxlaw-2867	1046	9	chuqu	chuqu	PROPN
taxlaw-2867	1046	10	”	"	PUNCT
taxlaw-2867	1046	11	guoyou	guoyou	PROPN
taxlaw-2867	1046	12	qiye	qiye	PROPN
taxlaw-2867	1046	13	mianlin	mianlin	PROPN
taxlaw-2867	1046	14	de	de	PROPN
taxlaw-2867	1046	15	shuiwu	shuiwu	PROPN
taxlaw-2867	1046	16	fengxian	fengxian	PROPN
taxlaw-2867	1047	1	ji	ji	PROPN
taxlaw-2867	1047	2	yingdui	yingdui	PROPN
taxlaw-2867	1048	1	[	[	X
taxlaw-2867	1048	2	“	"	PUNCT
taxlaw-2867	1048	3	走出去”国有企业面临的税务风险及应对	走出去”国有企业面临的税务风险及应对	PROPN
taxlaw-2867	1048	4	]	]	PUNCT
taxlaw-2867	1048	5	(	(	PUNCT
taxlaw-2867	1048	6	tax	tax	NOUN
taxlaw-2867	1048	7	risks	risk	NOUN
taxlaw-2867	1048	8	faced	face	VERB
taxlaw-2867	1048	9	by	by	ADP
taxlaw-2867	1048	10	“	"	PUNCT
taxlaw-2867	1048	11	going	go	VERB
taxlaw-2867	1048	12	out	out	ADP
taxlaw-2867	1048	13	”	"	PUNCT
taxlaw-2867	1048	14	state	state	NOUN
taxlaw-2867	1048	15	-	-	PUNCT
taxlaw-2867	1048	16	owned	own	VERB
taxlaw-2867	1048	17	enterprises	enterprise	NOUN
taxlaw-2867	1048	18	and	and	CCONJ
taxlaw-2867	1048	19	responses	response	NOUN
taxlaw-2867	1048	20	)	)	PUNCT
taxlaw-2867	1048	21	8	8	NUM
taxlaw-2867	1048	22	int’l	int’l	NUM
taxlaw-2867	1048	23	tax’n	tax’n	NOUN
taxlaw-2867	1048	24	in	in	ADP
taxlaw-2867	1048	25	china	china	PROPN
taxlaw-2867	1048	26	34	34	NUM
taxlaw-2867	1048	27	,	,	PUNCT
taxlaw-2867	1048	28	36	36	NUM
taxlaw-2867	1048	29	(	(	PUNCT
taxlaw-2867	1048	30	2013	2013	NUM
taxlaw-2867	1048	31	)	)	PUNCT
taxlaw-2867	1049	1	[	[	X
taxlaw-2867	1049	2	国际税收	国际税收	X
taxlaw-2867	1049	3	]	]	X
taxlaw-2867	1049	4	.	.	PUNCT
taxlaw-2867	1050	1	346	346	NUM
taxlaw-2867	1050	2	see	see	VERB
taxlaw-2867	1050	3	china	china	PROPN
taxlaw-2867	1050	4	opens	open	VERB
taxlaw-2867	1050	5	int'l	int'l	ADV
taxlaw-2867	1050	6	tax	tax	NOUN
taxlaw-2867	1050	7	service	service	NOUN
taxlaw-2867	1050	8	hotline	hotline	NOUN
taxlaw-2867	1050	9	,	,	PUNCT
taxlaw-2867	1050	10	xinhua	xinhua	PROPN
taxlaw-2867	1050	11	(	(	PUNCT
taxlaw-2867	1050	12	nov	nov	PROPN
taxlaw-2867	1050	13	.	.	PROPN
taxlaw-2867	1050	14	19	19	NUM
taxlaw-2867	1050	15	,	,	PUNCT
taxlaw-2867	1050	16	2016	2016	NUM
taxlaw-2867	1050	17	)	)	PUNCT
taxlaw-2867	1050	18	,	,	PUNCT
taxlaw-2867	1050	19	http://www.xinhuanet.com/english/201611/19/c_135841256.htm	http://www.xinhuanet.com/english/201611/19/c_135841256.htm	X
taxlaw-2867	1051	1	[	[	X
taxlaw-2867	1051	2	https://perma.cc/gu7v-ddtb	https://perma.cc/gu7v-ddtb	X
taxlaw-2867	1051	3	]	]	X
taxlaw-2867	1051	4	.	.	PUNCT
taxlaw-2867	1052	1	347	347	NUM
taxlaw-2867	1052	2	china	china	PROPN
taxlaw-2867	1052	3	's	's	PART
taxlaw-2867	1052	4	international	international	PROPN
taxlaw-2867	1052	5	taxation	taxation	NOUN
taxlaw-2867	1052	6	service	service	NOUN
taxlaw-2867	1052	7	hotline	hotline	NOUN
taxlaw-2867	1052	8	launched	launch	VERB
taxlaw-2867	1052	9	in	in	ADP
taxlaw-2867	1052	10	shanghai	shanghai	PROPN
taxlaw-2867	1052	11	,	,	PUNCT
taxlaw-2867	1052	12	xinhua	xinhua	PROPN
taxlaw-2867	1052	13	news	news	PROPN
taxlaw-2867	1052	14	agency	agency	PROPN
taxlaw-2867	1052	15	(	(	PUNCT
taxlaw-2867	1052	16	nov	nov	PROPN
taxlaw-2867	1052	17	.	.	PROPN
taxlaw-2867	1052	18	18	18	NUM
taxlaw-2867	1052	19	,	,	PUNCT
taxlaw-2867	1052	20	2016	2016	NUM
taxlaw-2867	1052	21	)	)	PUNCT
taxlaw-2867	1052	22	,	,	PUNCT
taxlaw-2867	1052	23	http://www.chinatax.gov.cn/eng/n2367751/c2430750/content.html	http://www.chinatax.gov.cn/eng/n2367751/c2430750/content.html	NUM
taxlaw-2867	1052	24	[	[	X
taxlaw-2867	1052	25	https://perma.cc/b3ax-npnf	https://perma.cc/b3ax-npnf	X
taxlaw-2867	1052	26	]	]	X
taxlaw-2867	1052	27	;	;	PUNCT
taxlaw-2867	1052	28	taxation	taxation	NOUN
taxlaw-2867	1052	29	service	service	NOUN
taxlaw-2867	1052	30	big	big	ADJ
taxlaw-2867	1052	31	platform	platform	NOUN
taxlaw-2867	1052	32	built	build	VERB
taxlaw-2867	1052	33	to	to	PART
taxlaw-2867	1052	34	make	make	VERB
taxlaw-2867	1052	35	the	the	DET
taxlaw-2867	1052	36	voice	voice	NOUN
taxlaw-2867	1052	37	of	of	ADP
taxlaw-2867	1052	38	china	china	PROPN
taxlaw-2867	1052	39	,	,	PUNCT
taxlaw-2867	1052	40	state	state	NOUN
taxlaw-2867	1052	41	admin	admin	NOUN
taxlaw-2867	1052	42	.	.	PUNCT
taxlaw-2867	1053	1	of	of	ADP
taxlaw-2867	1053	2	tax’n	tax’n	NUM
taxlaw-2867	1053	3	(	(	PUNCT
taxlaw-2867	1053	4	nov	nov	PROPN
taxlaw-2867	1053	5	.	.	PROPN
taxlaw-2867	1053	6	21	21	NUM
taxlaw-2867	1053	7	,	,	PUNCT
taxlaw-2867	1053	8	2016	2016	NUM
taxlaw-2867	1053	9	)	)	PUNCT
taxlaw-2867	1053	10	,	,	PUNCT
taxlaw-2867	1053	11	http://www.chinatax.gov.cn/eng/n2367726/n2367766/c2430535/content.html	http://www.chinatax.gov.cn/eng/n2367726/n2367766/c2430535/content.html	X
taxlaw-2867	1054	1	[	[	X
taxlaw-2867	1054	2	https://perma.cc/jw8m-mrcg	https://perma.cc/jw8m-mrcg	X
taxlaw-2867	1054	3	]	]	X
taxlaw-2867	1054	4	(	(	PUNCT
taxlaw-2867	1054	5	describing	describe	VERB
taxlaw-2867	1054	6	the	the	DET
taxlaw-2867	1054	7	services	service	NOUN
taxlaw-2867	1054	8	as	as	SCONJ
taxlaw-2867	1054	9	intended	intend	VERB
taxlaw-2867	1054	10	to	to	PART
taxlaw-2867	1054	11	“	"	PUNCT
taxlaw-2867	1054	12	offer	offer	VERB
taxlaw-2867	1054	13	high	high	ADJ
taxlaw-2867	1054	14	-	-	PUNCT
taxlaw-2867	1054	15	quality	quality	NOUN
taxlaw-2867	1054	16	and	and	CCONJ
taxlaw-2867	1054	17	efficient	efficient	ADJ
taxlaw-2867	1054	18	tax	tax	NOUN
taxlaw-2867	1054	19	consulting	consulting	NOUN
taxlaw-2867	1054	20	services	service	NOUN
taxlaw-2867	1054	21	to	to	PART
taxlaw-2867	1054	22	provide	provide	VERB
taxlaw-2867	1054	23	numerous	numerous	ADJ
taxlaw-2867	1054	24	cross	cross	ADJ
taxlaw-2867	1054	25	-	-	ADJ
taxlaw-2867	1054	26	border	border	ADJ
taxlaw-2867	1054	27	taxpayers	taxpayer	NOUN
taxlaw-2867	1054	28	with	with	ADP
taxlaw-2867	1054	29	‘	'	PUNCT
taxlaw-2867	1054	30	six	six	NUM
taxlaw-2867	1054	31	ables	able	NOUN
taxlaw-2867	1054	32	’	'	PUNCT
taxlaw-2867	1054	33	services	service	NOUN
taxlaw-2867	1054	34	,	,	PUNCT
taxlaw-2867	1054	35	namely	namely	ADV
taxlaw-2867	1054	36	,	,	PUNCT
taxlaw-2867	1054	37	able	able	ADJ
taxlaw-2867	1054	38	to	to	PART
taxlaw-2867	1054	39	listen	listen	VERB
taxlaw-2867	1054	40	,	,	PUNCT
taxlaw-2867	1054	41	ask	ask	VERB
taxlaw-2867	1054	42	,	,	PUNCT
taxlaw-2867	1054	43	look	look	VERB
taxlaw-2867	1054	44	,	,	PUNCT
taxlaw-2867	1054	45	inquire	inquire	VERB
taxlaw-2867	1054	46	,	,	PUNCT
taxlaw-2867	1054	47	appoint	appoint	NOUN
taxlaw-2867	1054	48	and	and	CCONJ
taxlaw-2867	1054	49	handle	handle	NOUN
taxlaw-2867	1054	50	.	.	PUNCT
taxlaw-2867	1054	51	”	"	PUNCT
taxlaw-2867	1054	52	)	)	PUNCT
taxlaw-2867	1054	53	.	.	PUNCT
taxlaw-2867	1055	1	348	348	NUM
taxlaw-2867	1055	2	see	see	VERB
taxlaw-2867	1055	3	“	"	PUNCT
taxlaw-2867	1055	4	zou	zou	PROPN
taxlaw-2867	1055	5	chuqu	chuqu	PROPN
taxlaw-2867	1055	6	”	"	PUNCT
taxlaw-2867	1055	7	shuishou	shuishou	PROPN
taxlaw-2867	1055	8	zhiyin	zhiyin	PROPN
taxlaw-2867	1055	9	[	[	X
taxlaw-2867	1055	10	“	"	PUNCT
taxlaw-2867	1055	11	走出去”税收指引	走出去”税收指引	NOUN
taxlaw-2867	1055	12	]	]	PUNCT
taxlaw-2867	1055	13	(	(	PUNCT
taxlaw-2867	1055	14	“	"	PUNCT
taxlaw-2867	1055	15	going	go	VERB
taxlaw-2867	1055	16	out	out	ADP
taxlaw-2867	1055	17	”	"	PUNCT
taxlaw-2867	1055	18	tax	tax	NOUN
taxlaw-2867	1055	19	guidelines	guideline	NOUN
taxlaw-2867	1055	20	)	)	PUNCT
taxlaw-2867	1055	21	,	,	PUNCT
taxlaw-2867	1055	22	state	state	NOUN
taxlaw-2867	1055	23	admin	admin	NOUN
taxlaw-2867	1055	24	.	.	PUNCT
taxlaw-2867	1056	1	of	of	ADP
taxlaw-2867	1056	2	tax’n	tax’n	NUM
taxlaw-2867	1056	3	(	(	PUNCT
taxlaw-2867	1056	4	oct	oct	PROPN
taxlaw-2867	1056	5	.	.	PROPN
taxlaw-2867	1056	6	30	30	NUM
taxlaw-2867	1056	7	,	,	PUNCT
taxlaw-2867	1056	8	2017	2017	NUM
taxlaw-2867	1056	9	)	)	PUNCT
taxlaw-2867	1056	10	,	,	PUNCT
taxlaw-2867	1056	11	http://www.chinatax.gov.cn/n810219/n810744/n1671176/n2884609/c2884646/content.html	http://www.chinatax.gov.cn/n810219/n810744/n1671176/n2884609/c2884646/content.html	NOUN
taxlaw-2867	1057	1	[	[	X
taxlaw-2867	1057	2	https://perma.cc/cjm6-6835	https://perma.cc/cjm6-6835	X
taxlaw-2867	1057	3	]	]	X
taxlaw-2867	1057	4	.	.	PUNCT
taxlaw-2867	1058	1	http://www.xinhuanet.com/english/2016-11/19/c_135841256.htm	http://www.xinhuanet.com/english/2016-11/19/c_135841256.htm	PROPN
taxlaw-2867	1058	2	http://www.xinhuanet.com/english/2016-11/19/c_135841256.htm	http://www.xinhuanet.com/english/2016-11/19/c_135841256.htm	PROPN
taxlaw-2867	1058	3	http://www.chinatax.gov.cn/eng/n2367751/c2430750/content.html	http://www.chinatax.gov.cn/eng/n2367751/c2430750/content.html	PROPN
taxlaw-2867	1058	4	http://www.chinatax.gov.cn/eng/n2367726/n2367766/c2430535/content.html	http://www.chinatax.gov.cn/eng/n2367726/n2367766/c2430535/content.html	PUNCT
taxlaw-2867	1059	1	http://www.chinatax.gov.cn/n810219/n810744/n1671176/n2884609/c2884646/content.html	http://www.chinatax.gov.cn/n810219/n810744/n1671176/n2884609/c2884646/content.html	NOUN
taxlaw-2867	1059	2	126	126	NUM
taxlaw-2867	1060	1	[	[	X
taxlaw-2867	1060	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	1060	3	columbia	columbia	PROPN
taxlaw-2867	1060	4	journal	journal	PROPN
taxlaw-2867	1060	5	of	of	ADP
taxlaw-2867	1060	6	tax	tax	NOUN
taxlaw-2867	1060	7	law	law	NOUN
taxlaw-2867	1060	8	have	have	AUX
taxlaw-2867	1060	9	prioritized	prioritize	VERB
taxlaw-2867	1060	10	maintaining	maintain	VERB
taxlaw-2867	1060	11	accurate	accurate	ADJ
taxlaw-2867	1060	12	and	and	CCONJ
taxlaw-2867	1060	13	updated	update	VERB
taxlaw-2867	1060	14	information	information	NOUN
taxlaw-2867	1060	15	on	on	ADP
taxlaw-2867	1060	16	the	the	DET
taxlaw-2867	1060	17	tax	tax	NOUN
taxlaw-2867	1060	18	policies	policy	NOUN
taxlaw-2867	1060	19	of	of	ADP
taxlaw-2867	1060	20	major	major	ADJ
taxlaw-2867	1060	21	destinations	destination	NOUN
taxlaw-2867	1060	22	of	of	ADP
taxlaw-2867	1060	23	chinese	chinese	ADJ
taxlaw-2867	1060	24	outbound	outbound	NOUN
taxlaw-2867	1060	25	investment	investment	NOUN
taxlaw-2867	1060	26	and	and	CCONJ
taxlaw-2867	1060	27	using	use	VERB
taxlaw-2867	1060	28	the	the	DET
taxlaw-2867	1060	29	internet	internet	NOUN
taxlaw-2867	1060	30	and	and	CCONJ
taxlaw-2867	1060	31	hotline	hotline	NOUN
taxlaw-2867	1060	32	as	as	ADP
taxlaw-2867	1060	33	tools	tool	NOUN
taxlaw-2867	1060	34	for	for	ADP
taxlaw-2867	1060	35	providing	provide	VERB
taxlaw-2867	1060	36	better	well	ADJ
taxlaw-2867	1060	37	advice	advice	NOUN
taxlaw-2867	1060	38	to	to	ADP
taxlaw-2867	1060	39	chinese	chinese	ADJ
taxlaw-2867	1060	40	multinationals	multinational	NOUN
taxlaw-2867	1060	41	on	on	ADP
taxlaw-2867	1060	42	foreign	foreign	ADJ
taxlaw-2867	1060	43	taxation	taxation	NOUN
taxlaw-2867	1060	44	policies.349	policies.349	NOUN
taxlaw-2867	1060	45	scholars	scholar	NOUN
taxlaw-2867	1060	46	have	have	AUX
taxlaw-2867	1060	47	suggested	suggest	VERB
taxlaw-2867	1060	48	that	that	SCONJ
taxlaw-2867	1060	49	sat	sit	VERB
taxlaw-2867	1060	50	should	should	AUX
taxlaw-2867	1060	51	continue	continue	VERB
taxlaw-2867	1060	52	to	to	PART
taxlaw-2867	1060	53	build	build	VERB
taxlaw-2867	1060	54	on	on	ADP
taxlaw-2867	1060	55	these	these	DET
taxlaw-2867	1060	56	programs	program	NOUN
taxlaw-2867	1060	57	,	,	PUNCT
taxlaw-2867	1060	58	so	so	SCONJ
taxlaw-2867	1060	59	that	that	SCONJ
taxlaw-2867	1060	60	its	its	PRON
taxlaw-2867	1060	61	international	international	ADJ
taxlaw-2867	1060	62	tax	tax	NOUN
taxlaw-2867	1060	63	experts	expert	NOUN
taxlaw-2867	1060	64	can	can	AUX
taxlaw-2867	1060	65	become	become	VERB
taxlaw-2867	1060	66	a	a	DET
taxlaw-2867	1060	67	type	type	NOUN
taxlaw-2867	1060	68	of	of	ADP
taxlaw-2867	1060	69	“	"	PUNCT
taxlaw-2867	1060	70	think	think	NOUN
taxlaw-2867	1060	71	tank	tank	NOUN
taxlaw-2867	1060	72	”	"	PUNCT
taxlaw-2867	1060	73	for	for	ADP
taxlaw-2867	1060	74	enterprises	enterprise	NOUN
taxlaw-2867	1060	75	engaging	engage	VERB
taxlaw-2867	1060	76	in	in	ADP
taxlaw-2867	1060	77	overseas	overseas	ADJ
taxlaw-2867	1060	78	investment	investment	NOUN
taxlaw-2867	1060	79	,	,	PUNCT
taxlaw-2867	1060	80	capable	capable	ADJ
taxlaw-2867	1060	81	of	of	ADP
taxlaw-2867	1060	82	providing	provide	VERB
taxlaw-2867	1060	83	tailored	tailored	ADJ
taxlaw-2867	1060	84	tax	tax	NOUN
taxlaw-2867	1060	85	consultations.350	consultations.350	NOUN
taxlaw-2867	1060	86	judging	judge	VERB
taxlaw-2867	1060	87	solely	solely	ADV
taxlaw-2867	1060	88	from	from	ADP
taxlaw-2867	1060	89	the	the	DET
taxlaw-2867	1060	90	public	public	ADJ
taxlaw-2867	1060	91	-	-	PUNCT
taxlaw-2867	1060	92	facing	face	VERB
taxlaw-2867	1060	93	descriptions	description	NOUN
taxlaw-2867	1060	94	of	of	ADP
taxlaw-2867	1060	95	sat	sit	VERB
taxlaw-2867	1060	96	’s	’s	PART
taxlaw-2867	1060	97	international	international	ADJ
taxlaw-2867	1060	98	tax	tax	NOUN
taxlaw-2867	1060	99	service	service	NOUN
taxlaw-2867	1060	100	center	center	NOUN
taxlaw-2867	1060	101	,	,	PUNCT
taxlaw-2867	1060	102	it	it	PRON
taxlaw-2867	1060	103	is	be	AUX
taxlaw-2867	1060	104	possible	possible	ADJ
taxlaw-2867	1060	105	that	that	SCONJ
taxlaw-2867	1060	106	the	the	DET
taxlaw-2867	1060	107	services	service	NOUN
taxlaw-2867	1060	108	currently	currently	ADV
taxlaw-2867	1060	109	offered	offer	VERB
taxlaw-2867	1060	110	do	do	AUX
taxlaw-2867	1060	111	not	not	PART
taxlaw-2867	1060	112	extend	extend	VERB
taxlaw-2867	1060	113	far	far	ADV
taxlaw-2867	1060	114	beyond	beyond	ADP
taxlaw-2867	1060	115	those	those	PRON
taxlaw-2867	1060	116	provided	provide	VERB
taxlaw-2867	1060	117	by	by	ADP
taxlaw-2867	1060	118	other	other	ADJ
taxlaw-2867	1060	119	tax	tax	NOUN
taxlaw-2867	1060	120	authorities	authority	NOUN
taxlaw-2867	1060	121	.	.	PUNCT
taxlaw-2867	1061	1	the	the	DET
taxlaw-2867	1061	2	irs	irs	PROPN
taxlaw-2867	1061	3	,	,	PUNCT
taxlaw-2867	1061	4	for	for	ADP
taxlaw-2867	1061	5	instance	instance	NOUN
taxlaw-2867	1061	6	,	,	PUNCT
taxlaw-2867	1061	7	compiles	compile	NOUN
taxlaw-2867	1061	8	and	and	CCONJ
taxlaw-2867	1061	9	publishes	publish	VERB
taxlaw-2867	1061	10	a	a	DET
taxlaw-2867	1061	11	summary	summary	NOUN
taxlaw-2867	1061	12	of	of	ADP
taxlaw-2867	1061	13	the	the	DET
taxlaw-2867	1061	14	most	most	ADV
taxlaw-2867	1061	15	pertinent	pertinent	ADJ
taxlaw-2867	1061	16	provisions	provision	NOUN
taxlaw-2867	1061	17	of	of	ADP
taxlaw-2867	1061	18	u.s	u.s	PROPN
taxlaw-2867	1061	19	.	.	PROPN
taxlaw-2867	1061	20	tax	tax	NOUN
taxlaw-2867	1061	21	treaties	treaty	NOUN
taxlaw-2867	1061	22	in	in	ADP
taxlaw-2867	1061	23	publication	publication	NOUN
taxlaw-2867	1061	24	901	901	NUM
taxlaw-2867	1061	25	.	.	PUNCT
taxlaw-2867	1062	1	351	351	NUM
taxlaw-2867	1062	2	the	the	DET
taxlaw-2867	1062	3	website	website	NOUN
taxlaw-2867	1062	4	of	of	ADP
taxlaw-2867	1062	5	the	the	DET
taxlaw-2867	1062	6	indian	indian	PROPN
taxlaw-2867	1062	7	department	department	PROPN
taxlaw-2867	1062	8	of	of	ADP
taxlaw-2867	1062	9	revenue	revenue	NOUN
taxlaw-2867	1062	10	allows	allow	VERB
taxlaw-2867	1062	11	users	user	NOUN
taxlaw-2867	1062	12	to	to	PART
taxlaw-2867	1062	13	select	select	VERB
taxlaw-2867	1062	14	a	a	DET
taxlaw-2867	1062	15	set	set	NOUN
taxlaw-2867	1062	16	of	of	ADP
taxlaw-2867	1062	17	tax	tax	NOUN
taxlaw-2867	1062	18	treaties	treaty	NOUN
taxlaw-2867	1062	19	and	and	CCONJ
taxlaw-2867	1062	20	generate	generate	VERB
taxlaw-2867	1062	21	interactive	interactive	ADJ
taxlaw-2867	1062	22	comparison	comparison	NOUN
taxlaw-2867	1062	23	reports.352	reports.352	VERB
taxlaw-2867	1062	24	the	the	DET
taxlaw-2867	1062	25	australian	australian	ADJ
taxlaw-2867	1062	26	taxation	taxation	NOUN
taxlaw-2867	1062	27	office	office	NOUN
taxlaw-2867	1062	28	provides	provide	VERB
taxlaw-2867	1062	29	brief	brief	ADJ
taxlaw-2867	1062	30	informational	informational	ADJ
taxlaw-2867	1062	31	video	video	NOUN
taxlaw-2867	1062	32	clips	clip	NOUN
taxlaw-2867	1062	33	describing	describe	VERB
taxlaw-2867	1062	34	the	the	DET
taxlaw-2867	1062	35	taxation	taxation	NOUN
taxlaw-2867	1062	36	of	of	ADP
taxlaw-2867	1062	37	foreign	foreign	ADJ
taxlaw-2867	1062	38	business	business	NOUN
taxlaw-2867	1062	39	income.353	income.353	NOUN
taxlaw-2867	1062	40	thus	thus	ADV
taxlaw-2867	1062	41	,	,	PUNCT
taxlaw-2867	1062	42	sat	sit	VERB
taxlaw-2867	1062	43	’s	’s	PART
taxlaw-2867	1062	44	services	service	NOUN
taxlaw-2867	1062	45	may	may	AUX
taxlaw-2867	1062	46	simply	simply	ADV
taxlaw-2867	1062	47	provide	provide	VERB
taxlaw-2867	1062	48	basic	basic	ADJ
taxlaw-2867	1062	49	chinese	chinese	ADJ
taxlaw-2867	1062	50	international	international	ADJ
taxlaw-2867	1062	51	tax	tax	NOUN
taxlaw-2867	1062	52	information	information	NOUN
taxlaw-2867	1062	53	in	in	ADP
taxlaw-2867	1062	54	a	a	DET
taxlaw-2867	1062	55	convenient	convenient	ADJ
taxlaw-2867	1062	56	format	format	NOUN
taxlaw-2867	1062	57	.	.	PUNCT
taxlaw-2867	1063	1	however	however	ADV
taxlaw-2867	1063	2	,	,	PUNCT
taxlaw-2867	1063	3	in	in	ADP
taxlaw-2867	1063	4	light	light	NOUN
taxlaw-2867	1063	5	of	of	ADP
taxlaw-2867	1063	6	the	the	DET
taxlaw-2867	1063	7	strong	strong	ADJ
taxlaw-2867	1063	8	incentive	incentive	NOUN
taxlaw-2867	1063	9	for	for	SCONJ
taxlaw-2867	1063	10	chinese	chinese	ADJ
taxlaw-2867	1063	11	revenue	revenue	NOUN
taxlaw-2867	1063	12	officials	official	NOUN
taxlaw-2867	1063	13	to	to	PART
taxlaw-2867	1063	14	help	help	VERB
taxlaw-2867	1063	15	ensure	ensure	VERB
taxlaw-2867	1063	16	that	that	SCONJ
taxlaw-2867	1063	17	chinese	chinese	ADJ
taxlaw-2867	1063	18	soes	soe	NOUN
taxlaw-2867	1063	19	do	do	AUX
taxlaw-2867	1063	20	not	not	PART
taxlaw-2867	1063	21	overpay	overpay	VERB
taxlaw-2867	1063	22	foreign	foreign	ADJ
taxlaw-2867	1063	23	taxes	taxis	NOUN
taxlaw-2867	1063	24	,	,	PUNCT
taxlaw-2867	1063	25	it	it	PRON
taxlaw-2867	1063	26	is	be	AUX
taxlaw-2867	1063	27	likely	likely	ADJ
taxlaw-2867	1063	28	that	that	PRON
taxlaw-2867	1063	29	sat	sit	VERB
taxlaw-2867	1063	30	services	service	NOUN
taxlaw-2867	1063	31	may	may	AUX
taxlaw-2867	1063	32	shade	shade	VERB
taxlaw-2867	1063	33	into	into	ADP
taxlaw-2867	1063	34	tax	tax	NOUN
taxlaw-2867	1063	35	planning	planning	NOUN
taxlaw-2867	1063	36	.	.	PUNCT
taxlaw-2867	1064	1	for	for	ADP
taxlaw-2867	1064	2	instance	instance	NOUN
taxlaw-2867	1064	3	,	,	PUNCT
taxlaw-2867	1064	4	provincial	provincial	ADJ
taxlaw-2867	1064	5	and	and	CCONJ
taxlaw-2867	1064	6	local	local	ADJ
taxlaw-2867	1064	7	chinese	chinese	ADJ
taxlaw-2867	1064	8	tax	tax	PROPN
taxlaw-2867	1064	9	bureaus	bureau	NOUN
taxlaw-2867	1064	10	are	be	AUX
taxlaw-2867	1064	11	reportedly	reportedly	ADV
taxlaw-2867	1064	12	engaging	engage	VERB
taxlaw-2867	1064	13	in	in	ADP
taxlaw-2867	1064	14	“	"	PUNCT
taxlaw-2867	1064	15	oneon	oneon	NOUN
taxlaw-2867	1064	16	-	-	PUNCT
taxlaw-2867	1064	17	one	one	NUM
taxlaw-2867	1064	18	”	"	PUNCT
taxlaw-2867	1064	19	counseling	counseling	NOUN
taxlaw-2867	1064	20	with	with	ADP
taxlaw-2867	1064	21	chinese	chinese	ADJ
taxlaw-2867	1064	22	multinationals	multinational	NOUN
taxlaw-2867	1064	23	headquartered	headquarter	VERB
taxlaw-2867	1064	24	in	in	ADP
taxlaw-2867	1064	25	their	their	PRON
taxlaw-2867	1064	26	regions	region	NOUN
taxlaw-2867	1064	27	providing	provide	VERB
taxlaw-2867	1064	28	specialized	specialized	ADJ
taxlaw-2867	1064	29	tax	tax	NOUN
taxlaw-2867	1064	30	advice	advice	NOUN
taxlaw-2867	1064	31	regarding	regard	VERB
taxlaw-2867	1064	32	anticipated	anticipate	VERB
taxlaw-2867	1064	33	foreign	foreign	ADJ
taxlaw-2867	1064	34	investments.354	investments.354	NOUN
taxlaw-2867	1064	35	other	other	ADJ
taxlaw-2867	1064	36	reports	report	NOUN
taxlaw-2867	1064	37	indicate	indicate	VERB
taxlaw-2867	1064	38	that	that	SCONJ
taxlaw-2867	1064	39	local	local	ADJ
taxlaw-2867	1064	40	tax	tax	NOUN
taxlaw-2867	1064	41	departments	department	NOUN
taxlaw-2867	1064	42	have	have	AUX
taxlaw-2867	1064	43	assisted	assist	VERB
taxlaw-2867	1064	44	major	major	ADJ
taxlaw-2867	1064	45	chinese	chinese	ADJ
taxlaw-2867	1064	46	multinationals	multinational	NOUN
taxlaw-2867	1064	47	in	in	ADP
taxlaw-2867	1064	48	both	both	PRON
taxlaw-2867	1064	49	structuring	structure	VERB
taxlaw-2867	1064	50	foreign	foreign	ADJ
taxlaw-2867	1064	51	operations	operation	NOUN
taxlaw-2867	1064	52	to	to	PART
taxlaw-2867	1064	53	avoid	avoid	VERB
taxlaw-2867	1064	54	qualifying	qualify	VERB
taxlaw-2867	1064	55	as	as	ADP
taxlaw-2867	1064	56	a	a	DET
taxlaw-2867	1064	57	permanent	permanent	ADJ
taxlaw-2867	1064	58	establishment	establishment	NOUN
taxlaw-2867	1064	59	and	and	CCONJ
taxlaw-2867	1064	60	in	in	ADP
taxlaw-2867	1064	61	qualifying	qualify	VERB
taxlaw-2867	1064	62	for	for	ADP
taxlaw-2867	1064	63	other	other	ADJ
taxlaw-2867	1064	64	types	type	NOUN
taxlaw-2867	1064	65	of	of	ADP
taxlaw-2867	1064	66	foreign	foreign	ADJ
taxlaw-2867	1064	67	tax	tax	NOUN
taxlaw-2867	1064	68	emptions.355	emptions.355	ADJ
taxlaw-2867	1064	69	in	in	ADP
taxlaw-2867	1064	70	short	short	ADJ
taxlaw-2867	1064	71	,	,	PUNCT
taxlaw-2867	1064	72	sat	sit	VERB
taxlaw-2867	1064	73	official	official	NOUN
taxlaw-2867	1064	74	appointed	appoint	VERB
taxlaw-2867	1064	75	as	as	ADP
taxlaw-2867	1064	76	advisors	advisor	NOUN
taxlaw-2867	1064	77	for	for	ADP
taxlaw-2867	1064	78	chinese	chinese	ADJ
taxlaw-2867	1064	79	soes	soe	NOUN
taxlaw-2867	1064	80	may	may	AUX
taxlaw-2867	1064	81	not	not	PART
taxlaw-2867	1064	82	only	only	ADV
taxlaw-2867	1064	83	be	be	AUX
taxlaw-2867	1064	84	informing	inform	VERB
taxlaw-2867	1064	85	managers	manager	NOUN
taxlaw-2867	1064	86	of	of	ADP
taxlaw-2867	1064	87	international	international	ADJ
taxlaw-2867	1064	88	tax	tax	NOUN
taxlaw-2867	1064	89	laws	law	NOUN
taxlaw-2867	1064	90	,	,	PUNCT
taxlaw-2867	1064	91	but	but	CCONJ
taxlaw-2867	1064	92	also	also	ADV
taxlaw-2867	1064	93	suggesting	suggest	VERB
taxlaw-2867	1064	94	tax	tax	NOUN
taxlaw-2867	1064	95	-	-	PUNCT
taxlaw-2867	1064	96	advantaged	advantaged	ADJ
taxlaw-2867	1064	97	structures	structure	NOUN
taxlaw-2867	1064	98	and	and	CCONJ
taxlaw-2867	1064	99	identifying	identify	VERB
taxlaw-2867	1064	100	other	other	ADJ
taxlaw-2867	1064	101	tax	tax	NOUN
taxlaw-2867	1064	102	-	-	PUNCT
taxlaw-2867	1064	103	planning	planning	NOUN
taxlaw-2867	1064	104	opportunities	opportunity	NOUN
taxlaw-2867	1064	105	.	.	PUNCT
taxlaw-2867	1065	1	this	this	PRON
taxlaw-2867	1065	2	would	would	AUX
taxlaw-2867	1065	3	represent	represent	VERB
taxlaw-2867	1065	4	a	a	DET
taxlaw-2867	1065	5	new	new	ADJ
taxlaw-2867	1065	6	front	front	NOUN
taxlaw-2867	1065	7	in	in	ADP
taxlaw-2867	1065	8	tax	tax	NOUN
taxlaw-2867	1065	9	-	-	PUNCT
taxlaw-2867	1065	10	related	relate	VERB
taxlaw-2867	1065	11	competition	competition	NOUN
taxlaw-2867	1065	12	between	between	ADP
taxlaw-2867	1065	13	states	state	NOUN
taxlaw-2867	1065	14	.	.	PUNCT
taxlaw-2867	1066	1	scholars	scholar	NOUN
taxlaw-2867	1066	2	have	have	AUX
taxlaw-2867	1066	3	traditionally	traditionally	ADV
taxlaw-2867	1066	4	defined	define	VERB
taxlaw-2867	1066	5	tax	tax	NOUN
taxlaw-2867	1066	6	competition	competition	NOUN
taxlaw-2867	1066	7	as	as	SCONJ
taxlaw-2867	1066	8	349	349	NUM
taxlaw-2867	1066	9	see	see	VERB
taxlaw-2867	1066	10	liao	liao	PROPN
taxlaw-2867	1066	11	tizhong	tizhong	PROPN
taxlaw-2867	1067	1	[	[	X
taxlaw-2867	1067	2	廖体忠	廖体忠	NOUN
taxlaw-2867	1067	3	]	]	X
taxlaw-2867	1067	4	,	,	PUNCT
taxlaw-2867	1067	5	shendu	shendu	NOUN
taxlaw-2867	1067	6	canyu	canyu	AUX
taxlaw-2867	1067	7	guoji	guoji	PROPN
taxlaw-2867	1067	8	shuishou	shuishou	ADJ
taxlaw-2867	1067	9	hezuo	hezuo	PROPN
taxlaw-2867	1067	10	tuidong	tuidong	ADP
taxlaw-2867	1067	11	“	"	PUNCT
taxlaw-2867	1067	12	fang’an	fang’an	PROPN
taxlaw-2867	1067	13	”	"	PUNCT
taxlaw-2867	1067	14	luodi	luodi	PROPN
taxlaw-2867	1067	15	shengxiao	shengxiao	NOUN
taxlaw-2867	1067	16	[	[	X
taxlaw-2867	1067	17	深	深	NOUN
taxlaw-2867	1067	18	度参与国际税收合作推动《方案》落地生效	度参与国际税收合作推动《方案》落地生效	NOUN
taxlaw-2867	1067	19	]	]	PUNCT
taxlaw-2867	1067	20	(	(	PUNCT
taxlaw-2867	1067	21	implementation	implementation	NOUN
taxlaw-2867	1067	22	of	of	ADP
taxlaw-2867	1067	23	plan	plan	NOUN
taxlaw-2867	1067	24	to	to	PART
taxlaw-2867	1067	25	promote	promote	VERB
taxlaw-2867	1067	26	increasing	increase	VERB
taxlaw-2867	1067	27	participating	participate	VERB
taxlaw-2867	1067	28	in	in	ADP
taxlaw-2867	1067	29	international	international	ADJ
taxlaw-2867	1067	30	tax	tax	NOUN
taxlaw-2867	1067	31	cooperation	cooperation	NOUN
taxlaw-2867	1067	32	)	)	PUNCT
taxlaw-2867	1067	33	,	,	PUNCT
taxlaw-2867	1067	34	1	1	NUM
taxlaw-2867	1067	35	china	china	NOUN
taxlaw-2867	1067	36	tax’n	tax’n	NUM
taxlaw-2867	1067	37	67	67	NUM
taxlaw-2867	1067	38	(	(	PUNCT
taxlaw-2867	1067	39	2016	2016	NUM
taxlaw-2867	1067	40	)	)	PUNCT
taxlaw-2867	1068	1	[	[	X
taxlaw-2867	1068	2	中国税	中国税	X
taxlaw-2867	1068	3	]	]	PUNCT
taxlaw-2867	1068	4	.	.	PUNCT
taxlaw-2867	1069	1	350	350	NUM
taxlaw-2867	1069	2	fang	fang	X
taxlaw-2867	1069	3	fang	fang	X
taxlaw-2867	1069	4	&	&	CCONJ
taxlaw-2867	1069	5	chen	chen	PROPN
taxlaw-2867	1069	6	peihua	peihua	PROPN
taxlaw-2867	1070	1	[	[	X
taxlaw-2867	1070	2	方芳	方芳	X
taxlaw-2867	1070	3	&	&	CCONJ
taxlaw-2867	1070	4	陈佩华	陈佩华	PROPN
taxlaw-2867	1070	5	]	]	PUNCT
taxlaw-2867	1070	6	,	,	PUNCT
taxlaw-2867	1070	7	woguo	woguo	PROPN
taxlaw-2867	1070	8	qiye	qiye	PROPN
taxlaw-2867	1070	9	jingwai	jingwai	PROPN
taxlaw-2867	1071	1	touzi	touzi	PROPN
taxlaw-2867	1071	2	de	de	PROPN
taxlaw-2867	1072	1	she	she	PRON
taxlaw-2867	1072	2	shui	shui	VERB
taxlaw-2867	1072	3	fengxian	fengxian	PROPN
taxlaw-2867	1073	1	ji	ji	PROPN
taxlaw-2867	1073	2	fangfan	fangfan	PROPN
taxlaw-2867	1074	1	[	[	X
taxlaw-2867	1074	2	我国企业境外投资的涉税风险及防范	我国企业境外投资的涉税风险及防范	X
taxlaw-2867	1074	3	]	]	X
taxlaw-2867	1074	4	(	(	PUNCT
taxlaw-2867	1074	5	chinese	chinese	ADJ
taxlaw-2867	1074	6	enterprises	enterprise	NOUN
taxlaw-2867	1074	7	overseas	overseas	ADJ
taxlaw-2867	1074	8	investment	investment	NOUN
taxlaw-2867	1074	9	tax	tax	NOUN
taxlaw-2867	1074	10	risks	risk	NOUN
taxlaw-2867	1074	11	and	and	CCONJ
taxlaw-2867	1074	12	prevention	prevention	NOUN
taxlaw-2867	1074	13	)	)	PUNCT
taxlaw-2867	1074	14	,	,	PUNCT
taxlaw-2867	1074	15	12	12	NUM
taxlaw-2867	1074	16	tax’n	tax’n	NUM
taxlaw-2867	1074	17	res	re	NOUN
taxlaw-2867	1074	18	.	.	PUNCT
taxlaw-2867	1075	1	96	96	NUM
taxlaw-2867	1075	2	(	(	PUNCT
taxlaw-2867	1075	3	2017	2017	NUM
taxlaw-2867	1075	4	)	)	PUNCT
taxlaw-2867	1076	1	[	[	X
taxlaw-2867	1076	2	税务研究	税务研究	X
taxlaw-2867	1076	3	]	]	X
taxlaw-2867	1076	4	.	.	PUNCT
taxlaw-2867	1077	1	351	351	NUM
taxlaw-2867	1077	2	see	see	VERB
taxlaw-2867	1077	3	u.s	u.s	PROPN
taxlaw-2867	1077	4	.	.	PROPN
taxlaw-2867	1077	5	tax	tax	NOUN
taxlaw-2867	1077	6	treaties	treaty	NOUN
taxlaw-2867	1077	7	,	,	PUNCT
taxlaw-2867	1077	8	pub	pub	NOUN
taxlaw-2867	1077	9	.	.	PUNCT
taxlaw-2867	1078	1	901	901	NUM
taxlaw-2867	1078	2	(	(	PUNCT
taxlaw-2867	1078	3	rev	rev	PROPN
taxlaw-2867	1078	4	.	.	PROPN
taxlaw-2867	1078	5	sept	sept	PROPN
taxlaw-2867	1078	6	.	.	PROPN
taxlaw-2867	1078	7	2016	2016	NUM
taxlaw-2867	1078	8	)	)	PUNCT
taxlaw-2867	1078	9	,	,	PUNCT
taxlaw-2867	1078	10	https://www.irs.gov/publications/p901	https://www.irs.gov/publications/p901	NOUN
taxlaw-2867	1078	11	[	[	X
taxlaw-2867	1078	12	perma.cc/xte8z8he	perma.cc/xte8z8he	PROPN
taxlaw-2867	1078	13	]	]	PUNCT
taxlaw-2867	1078	14	.	.	PUNCT
taxlaw-2867	1079	1	352	352	NUM
taxlaw-2867	1079	2	see	see	VERB
taxlaw-2867	1079	3	treaty	treaty	NOUN
taxlaw-2867	1079	4	comparison	comparison	NOUN
taxlaw-2867	1079	5	,	,	PUNCT
taxlaw-2867	1079	6	income	income	NOUN
taxlaw-2867	1079	7	tax	tax	NOUN
taxlaw-2867	1079	8	dep’t	dep’t	NOUN
taxlaw-2867	1079	9	,	,	PUNCT
taxlaw-2867	1079	10	gov’t	gov’t	NOUN
taxlaw-2867	1079	11	of	of	ADP
taxlaw-2867	1079	12	india	india	PROPN
taxlaw-2867	1079	13	,	,	PUNCT
taxlaw-2867	1079	14	https://www.incometaxindia.gov.in/pages/international-taxation/treaty-comparison.aspx	https://www.incometaxindia.gov.in/pages/international-taxation/treaty-comparison.aspx	PUNCT
taxlaw-2867	1080	1	[	[	X
taxlaw-2867	1080	2	perma.cc/ul3p-st9h	perma.cc/ul3p-st9h	X
taxlaw-2867	1080	3	]	]	PUNCT
taxlaw-2867	1080	4	.	.	PUNCT
taxlaw-2867	1081	1	353	353	NUM
taxlaw-2867	1081	2	see	see	VERB
taxlaw-2867	1081	3	australians	australian	NOUN
taxlaw-2867	1081	4	doing	do	VERB
taxlaw-2867	1081	5	business	business	NOUN
taxlaw-2867	1081	6	overseas	overseas	ADV
taxlaw-2867	1081	7	,	,	PUNCT
taxlaw-2867	1081	8	australian	australian	ADJ
taxlaw-2867	1081	9	tax’n	tax’n	NOUN
taxlaw-2867	1081	10	off	off	ADP
taxlaw-2867	1081	11	.	.	PUNCT
taxlaw-2867	1082	1	(	(	PUNCT
taxlaw-2867	1082	2	feb	feb	PROPN
taxlaw-2867	1082	3	.	.	PROPN
taxlaw-2867	1082	4	16	16	NUM
taxlaw-2867	1082	5	,	,	PUNCT
taxlaw-2867	1082	6	2016	2016	NUM
taxlaw-2867	1082	7	)	)	PUNCT
taxlaw-2867	1082	8	,	,	PUNCT
taxlaw-2867	1082	9	https://www.ato.gov.au/business/international-tax-for-business/australians-doing-business-overseas/	https://www.ato.gov.au/business/international-tax-for-business/australians-doing-business-overseas/	X
taxlaw-2867	1083	1	[	[	X
taxlaw-2867	1083	2	https://perma.cc/h7xd-xfmn	https://perma.cc/h7xd-xfmn	X
taxlaw-2867	1083	3	]	]	X
taxlaw-2867	1083	4	.	.	PUNCT
taxlaw-2867	1084	1	354	354	NUM
taxlaw-2867	1084	2	see	see	VERB
taxlaw-2867	1084	3	huang	huang	PROPN
taxlaw-2867	1084	4	shirui	shirui	PROPN
taxlaw-2867	1084	5	&	&	CCONJ
taxlaw-2867	1084	6	li	li	PROPN
taxlaw-2867	1084	7	haiyan	haiyan	PROPN
taxlaw-2867	1085	1	[	[	X
taxlaw-2867	1085	2	黄诗睿	黄诗睿	PROPN
taxlaw-2867	1085	3	&	&	CCONJ
taxlaw-2867	1085	4	李海燕	李海燕	PROPN
taxlaw-2867	1085	5	]	]	X
taxlaw-2867	1085	6	,	,	PUNCT
taxlaw-2867	1085	7	yangfan	yangfan	INTJ
taxlaw-2867	1085	8	“	"	PUNCT
taxlaw-2867	1085	9	yidai	yidai	PROPN
taxlaw-2867	1085	10	yilu	yilu	PROPN
taxlaw-2867	1085	11	”	"	PUNCT
taxlaw-2867	1085	12	zhuli	zhuli	PROPN
taxlaw-2867	1085	13	zhongguo	zhongguo	PROPN
taxlaw-2867	1085	14	“	"	PUNCT
taxlaw-2867	1085	15	zhi	zhi	PROPN
taxlaw-2867	1085	16	zao	zao	PROPN
taxlaw-2867	1085	17	”	"	PUNCT
taxlaw-2867	1086	1	[	[	X
taxlaw-2867	1086	2	扬帆	扬帆	X
taxlaw-2867	1086	3	“	"	PUNCT
taxlaw-2867	1086	4	一带一路”助力中国“智造	一带一路”助力中国“智造	PROPN
taxlaw-2867	1086	5	”	"	PUNCT
taxlaw-2867	1086	6	]	]	X
taxlaw-2867	1086	7	(	(	PUNCT
taxlaw-2867	1086	8	sailing	sail	VERB
taxlaw-2867	1086	9	along	along	ADP
taxlaw-2867	1086	10	“	"	PUNCT
taxlaw-2867	1086	11	belt	belt	NOUN
taxlaw-2867	1086	12	and	and	CCONJ
taxlaw-2867	1086	13	road	road	NOUN
taxlaw-2867	1086	14	”	"	PUNCT
taxlaw-2867	1086	15	to	to	PART
taxlaw-2867	1086	16	help	help	VERB
taxlaw-2867	1086	17	“	"	PUNCT
taxlaw-2867	1086	18	made	make	VERB
taxlaw-2867	1086	19	in	in	ADP
taxlaw-2867	1086	20	china	china	PROPN
taxlaw-2867	1086	21	”	"	PUNCT
taxlaw-2867	1086	22	)	)	PUNCT
taxlaw-2867	1086	23	,	,	PUNCT
taxlaw-2867	1086	24	6	6	NUM
taxlaw-2867	1086	25	china	china	NOUN
taxlaw-2867	1086	26	tax’n	tax’n	NUM
taxlaw-2867	1086	27	20	20	NUM
taxlaw-2867	1086	28	,	,	PUNCT
taxlaw-2867	1086	29	21	21	NUM
taxlaw-2867	1086	30	(	(	PUNCT
taxlaw-2867	1086	31	2016	2016	NUM
taxlaw-2867	1086	32	)	)	PUNCT
taxlaw-2867	1087	1	[	[	X
taxlaw-2867	1087	2	中国税务	中国税务	NOUN
taxlaw-2867	1087	3	]	]	PUNCT
taxlaw-2867	1087	4	;	;	PUNCT
taxlaw-2867	1087	5	see	see	AUX
taxlaw-2867	1087	6	also	also	ADV
taxlaw-2867	1087	7	zuoke	zuoke	VERB
taxlaw-2867	1087	8	ailimu	ailimu	NOUN
taxlaw-2867	1087	9	&	&	CCONJ
taxlaw-2867	1087	10	zhang	zhang	PROPN
taxlaw-2867	1087	11	zhengtong	zhengtong	PROPN
taxlaw-2867	1088	1	[	[	X
taxlaw-2867	1088	2	佐克·艾力木	佐克·艾力木	X
taxlaw-2867	1088	3	&	&	CCONJ
taxlaw-2867	1088	4	张正通	张正通	PROPN
taxlaw-2867	1088	5	]	]	PUNCT
taxlaw-2867	1088	6	,	,	PUNCT
taxlaw-2867	1088	7	shuishou	shuishou	PROPN
taxlaw-2867	1088	8	zhuli	zhuli	PROPN
taxlaw-2867	1088	9	gu	gu	PROPN
taxlaw-2867	1088	10	sichou	sichou	PROPN
taxlaw-2867	1088	11	zhi	zhi	PROPN
taxlaw-2867	1088	12	lu	lu	PROPN
taxlaw-2867	1088	13	chong	chong	PROPN
taxlaw-2867	1088	14	fang	fang	PROPN
taxlaw-2867	1088	15	yicai	yicai	PROPN
taxlaw-2867	1089	1	[	[	X
taxlaw-2867	1089	2	税收助力古丝绸之路重放异彩	税收助力古丝绸之路重放异彩	X
taxlaw-2867	1089	3	]	]	X
taxlaw-2867	1089	4	(	(	PUNCT
taxlaw-2867	1089	5	taxation	taxation	NOUN
taxlaw-2867	1089	6	helping	help	VERB
taxlaw-2867	1089	7	to	to	PART
taxlaw-2867	1089	8	recreate	recreate	VERB
taxlaw-2867	1089	9	the	the	DET
taxlaw-2867	1089	10	ancient	ancient	ADJ
taxlaw-2867	1089	11	silk	silk	NOUN
taxlaw-2867	1089	12	road	road	NOUN
taxlaw-2867	1089	13	)	)	PUNCT
taxlaw-2867	1089	14	,	,	PUNCT
taxlaw-2867	1089	15	6	6	NUM
taxlaw-2867	1089	16	china	china	NOUN
taxlaw-2867	1089	17	tax’n	tax’n	NUM
taxlaw-2867	1089	18	32	32	NUM
taxlaw-2867	1089	19	,	,	PUNCT
taxlaw-2867	1089	20	33	33	NUM
taxlaw-2867	1089	21	(	(	PUNCT
taxlaw-2867	1089	22	2017	2017	NUM
taxlaw-2867	1089	23	)	)	PUNCT
taxlaw-2867	1090	1	[	[	X
taxlaw-2867	1090	2	中国税务	中国税务	NOUN
taxlaw-2867	1090	3	]	]	PUNCT
taxlaw-2867	1090	4	(	(	PUNCT
taxlaw-2867	1090	5	reporting	report	VERB
taxlaw-2867	1090	6	that	that	SCONJ
taxlaw-2867	1090	7	xinjiang	xinjiang	PROPN
taxlaw-2867	1090	8	sat	sit	VERB
taxlaw-2867	1090	9	sent	send	VERB
taxlaw-2867	1090	10	a	a	DET
taxlaw-2867	1090	11	specialized	specialized	ADJ
taxlaw-2867	1090	12	point	point	NOUN
taxlaw-2867	1090	13	-	-	PUNCT
taxlaw-2867	1090	14	person	person	NOUN
taxlaw-2867	1090	15	familiar	familiar	ADJ
taxlaw-2867	1090	16	with	with	ADP
taxlaw-2867	1090	17	kazakhstan	kazakhstan	PROPN
taxlaw-2867	1090	18	tax	tax	PROPN
taxlaw-2867	1090	19	law	law	NOUN
taxlaw-2867	1090	20	to	to	PART
taxlaw-2867	1090	21	assist	assist	VERB
taxlaw-2867	1090	22	a	a	DET
taxlaw-2867	1090	23	xinjiang	xinjiang	PROPN
taxlaw-2867	1090	24	-	-	PUNCT
taxlaw-2867	1090	25	based	base	VERB
taxlaw-2867	1090	26	steel	steel	NOUN
taxlaw-2867	1090	27	company	company	NOUN
taxlaw-2867	1090	28	in	in	ADP
taxlaw-2867	1090	29	planning	planning	NOUN
taxlaw-2867	1090	30	for	for	ADP
taxlaw-2867	1090	31	future	future	ADJ
taxlaw-2867	1090	32	operations	operation	NOUN
taxlaw-2867	1090	33	in	in	ADP
taxlaw-2867	1090	34	kazakhstan	kazakhstan	PROPN
taxlaw-2867	1090	35	)	)	PUNCT
taxlaw-2867	1090	36	.	.	PUNCT
taxlaw-2867	1091	1	355	355	NUM
taxlaw-2867	1091	2	see	see	NOUN
taxlaw-2867	1091	3	zuoke	zuoke	NOUN
taxlaw-2867	1091	4	ailimu	ailimu	PROPN
taxlaw-2867	1091	5	&	&	CCONJ
taxlaw-2867	1091	6	zhang	zhang	PROPN
taxlaw-2867	1091	7	zhengtong	zhengtong	PROPN
taxlaw-2867	1091	8	,	,	PUNCT
taxlaw-2867	1091	9	supra	supra	PROPN
taxlaw-2867	1091	10	note	note	PROPN
taxlaw-2867	1091	11	354	354	NUM
taxlaw-2867	1091	12	,	,	PUNCT
taxlaw-2867	1091	13	at	at	ADP
taxlaw-2867	1091	14	33	33	NUM
taxlaw-2867	1091	15	-	-	SYM
taxlaw-2867	1091	16	34	34	NUM
taxlaw-2867	1091	17	.	.	PUNCT
taxlaw-2867	1092	1	https://www.irs.gov/publications/p901	https://www.irs.gov/publications/p901	PROPN
taxlaw-2867	1092	2	https://www.incometaxindia.gov.in/pages/international-taxation/treaty-comparison.aspx	https://www.incometaxindia.gov.in/pages/international-taxation/treaty-comparison.aspx	X
taxlaw-2867	1092	3	https://www.ato.gov.au/business/international-tax-for-business/australians-doing-business-overseas/	https://www.ato.gov.au/business/international-tax-for-business/australians-doing-business-overseas/	PROPN
taxlaw-2867	1092	4	2018	2018	NUM
taxlaw-2867	1092	5	]	]	PUNCT
taxlaw-2867	1092	6	127	127	NUM
taxlaw-2867	1092	7	chinese	chinese	ADJ
taxlaw-2867	1092	8	state	state	NOUN
taxlaw-2867	1092	9	capitalism	capitalism	NOUN
taxlaw-2867	1092	10	and	and	CCONJ
taxlaw-2867	1092	11	the	the	DET
taxlaw-2867	1092	12	international	international	ADJ
taxlaw-2867	1092	13	tax	tax	NOUN
taxlaw-2867	1092	14	regime	regime	NOUN
taxlaw-2867	1092	15	efforts	effort	NOUN
taxlaw-2867	1092	16	by	by	ADP
taxlaw-2867	1092	17	jurisdictions	jurisdiction	NOUN
taxlaw-2867	1092	18	to	to	PART
taxlaw-2867	1092	19	attract	attract	VERB
taxlaw-2867	1092	20	foreign	foreign	ADJ
taxlaw-2867	1092	21	investment	investment	NOUN
taxlaw-2867	1092	22	by	by	ADP
taxlaw-2867	1092	23	lowering	lower	VERB
taxlaw-2867	1092	24	their	their	PRON
taxlaw-2867	1092	25	tax	tax	NOUN
taxlaw-2867	1092	26	rates	rate	NOUN
taxlaw-2867	1092	27	on	on	ADP
taxlaw-2867	1092	28	income	income	NOUN
taxlaw-2867	1092	29	earned	earn	VERB
taxlaw-2867	1092	30	by	by	ADP
taxlaw-2867	1092	31	foreigners.356	foreigners.356	NOUN
taxlaw-2867	1092	32	yet	yet	ADV
taxlaw-2867	1092	33	,	,	PUNCT
taxlaw-2867	1092	34	providing	provide	VERB
taxlaw-2867	1092	35	support	support	NOUN
taxlaw-2867	1092	36	for	for	ADP
taxlaw-2867	1092	37	soe	soe	PROPN
taxlaw-2867	1092	38	international	international	ADJ
taxlaw-2867	1092	39	tax	tax	NOUN
taxlaw-2867	1092	40	planning	planning	NOUN
taxlaw-2867	1092	41	,	,	PUNCT
taxlaw-2867	1092	42	could	could	AUX
taxlaw-2867	1092	43	place	place	VERB
taxlaw-2867	1092	44	sat	sit	VERB
taxlaw-2867	1092	45	in	in	ADP
taxlaw-2867	1092	46	opposition	opposition	NOUN
taxlaw-2867	1092	47	to	to	ADP
taxlaw-2867	1092	48	other	other	ADJ
taxlaw-2867	1092	49	tax	tax	NOUN
taxlaw-2867	1092	50	authorities	authority	NOUN
taxlaw-2867	1092	51	not	not	PART
taxlaw-2867	1092	52	only	only	ADV
taxlaw-2867	1092	53	in	in	ADP
taxlaw-2867	1092	54	shaping	shape	VERB
taxlaw-2867	1092	55	tax	tax	NOUN
taxlaw-2867	1092	56	policy	policy	NOUN
taxlaw-2867	1092	57	,	,	PUNCT
taxlaw-2867	1092	58	but	but	CCONJ
taxlaw-2867	1092	59	also	also	ADV
taxlaw-2867	1092	60	in	in	ADP
taxlaw-2867	1092	61	identifying	identify	VERB
taxlaw-2867	1092	62	gaps	gap	NOUN
taxlaw-2867	1092	63	or	or	CCONJ
taxlaw-2867	1092	64	unintended	unintended	ADJ
taxlaw-2867	1092	65	tax	tax	NOUN
taxlaw-2867	1092	66	plan	plan	NOUN
taxlaw-2867	1092	67	opportunities	opportunity	NOUN
taxlaw-2867	1092	68	within	within	ADP
taxlaw-2867	1092	69	other	other	ADJ
taxlaw-2867	1092	70	countries	country	NOUN
taxlaw-2867	1092	71	’	'	PUNCT
taxlaw-2867	1092	72	international	international	ADJ
taxlaw-2867	1092	73	tax	tax	NOUN
taxlaw-2867	1092	74	laws	law	NOUN
taxlaw-2867	1092	75	.	.	PUNCT
taxlaw-2867	1093	1	d.	d.	PROPN
taxlaw-2867	1093	2	differential	differential	PROPN
taxlaw-2867	1093	3	treatment	treatment	NOUN
taxlaw-2867	1093	4	of	of	ADP
taxlaw-2867	1093	5	soes	soe	NOUN
taxlaw-2867	1093	6	and	and	CCONJ
taxlaw-2867	1093	7	private	private	ADJ
taxlaw-2867	1093	8	enterprises	enterprise	NOUN
taxlaw-2867	1093	9	chinese	chinese	ADJ
taxlaw-2867	1093	10	international	international	ADJ
taxlaw-2867	1093	11	tax	tax	NOUN
taxlaw-2867	1093	12	policy	policy	NOUN
taxlaw-2867	1093	13	is	be	AUX
taxlaw-2867	1093	14	likely	likely	ADJ
taxlaw-2867	1093	15	to	to	PART
taxlaw-2867	1093	16	provide	provide	VERB
taxlaw-2867	1093	17	preferential	preferential	ADJ
taxlaw-2867	1093	18	treatment	treatment	NOUN
taxlaw-2867	1093	19	to	to	ADP
taxlaw-2867	1093	20	soes	soe	NOUN
taxlaw-2867	1093	21	through	through	ADP
taxlaw-2867	1093	22	both	both	DET
taxlaw-2867	1093	23	domestic	domestic	ADJ
taxlaw-2867	1093	24	regulations	regulation	NOUN
taxlaw-2867	1093	25	and	and	CCONJ
taxlaw-2867	1093	26	international	international	ADJ
taxlaw-2867	1093	27	agreements	agreement	NOUN
taxlaw-2867	1093	28	.	.	PUNCT
taxlaw-2867	1094	1	chinese	chinese	ADJ
taxlaw-2867	1094	2	domestic	domestic	ADJ
taxlaw-2867	1094	3	tax	tax	NOUN
taxlaw-2867	1094	4	law	law	NOUN
taxlaw-2867	1094	5	has	have	AUX
taxlaw-2867	1094	6	long	long	ADV
taxlaw-2867	1094	7	provided	provide	VERB
taxlaw-2867	1094	8	preferential	preferential	ADJ
taxlaw-2867	1094	9	treatment	treatment	NOUN
taxlaw-2867	1094	10	to	to	ADP
taxlaw-2867	1094	11	soes	soe	NOUN
taxlaw-2867	1094	12	relative	relative	ADJ
taxlaw-2867	1094	13	to	to	ADP
taxlaw-2867	1094	14	private	private	ADJ
taxlaw-2867	1094	15	enterprises	enterprise	NOUN
taxlaw-2867	1094	16	.	.	PUNCT
taxlaw-2867	1095	1	initially	initially	ADV
taxlaw-2867	1095	2	,	,	PUNCT
taxlaw-2867	1095	3	this	this	DET
taxlaw-2867	1095	4	preferential	preferential	ADJ
taxlaw-2867	1095	5	treatment	treatment	NOUN
taxlaw-2867	1095	6	was	be	AUX
taxlaw-2867	1095	7	explicit	explicit	ADJ
taxlaw-2867	1095	8	in	in	ADP
taxlaw-2867	1095	9	the	the	DET
taxlaw-2867	1095	10	form	form	NOUN
taxlaw-2867	1095	11	of	of	ADP
taxlaw-2867	1095	12	distinct	distinct	ADJ
taxlaw-2867	1095	13	sets	set	NOUN
taxlaw-2867	1095	14	of	of	ADP
taxlaw-2867	1095	15	tax	tax	NOUN
taxlaw-2867	1095	16	rules.357	rules.357	ADJ
taxlaw-2867	1095	17	yet	yet	ADV
taxlaw-2867	1095	18	,	,	PUNCT
taxlaw-2867	1095	19	even	even	ADV
taxlaw-2867	1095	20	after	after	ADP
taxlaw-2867	1095	21	implementation	implementation	NOUN
taxlaw-2867	1095	22	of	of	ADP
taxlaw-2867	1095	23	the	the	DET
taxlaw-2867	1095	24	unified	unified	ADJ
taxlaw-2867	1095	25	domestic	domestic	ADJ
taxlaw-2867	1095	26	enterprise	enterprise	NOUN
taxlaw-2867	1095	27	income	income	NOUN
taxlaw-2867	1095	28	tax	tax	NOUN
taxlaw-2867	1095	29	in	in	ADP
taxlaw-2867	1095	30	1994	1994	NUM
taxlaw-2867	1095	31	,	,	PUNCT
taxlaw-2867	1095	32	soes	soe	NOUN
taxlaw-2867	1095	33	have	have	AUX
taxlaw-2867	1095	34	continued	continue	VERB
taxlaw-2867	1095	35	to	to	PART
taxlaw-2867	1095	36	receive	receive	VERB
taxlaw-2867	1095	37	special	special	ADJ
taxlaw-2867	1095	38	tax	tax	NOUN
taxlaw-2867	1095	39	preferences	preference	NOUN
taxlaw-2867	1095	40	.	.	PUNCT
taxlaw-2867	1096	1	for	for	ADP
taxlaw-2867	1096	2	instance	instance	NOUN
taxlaw-2867	1096	3	,	,	PUNCT
taxlaw-2867	1096	4	from	from	ADP
taxlaw-2867	1096	5	1994	1994	NUM
taxlaw-2867	1096	6	to	to	ADP
taxlaw-2867	1096	7	2009	2009	NUM
taxlaw-2867	1096	8	,	,	PUNCT
taxlaw-2867	1096	9	a	a	DET
taxlaw-2867	1096	10	set	set	NOUN
taxlaw-2867	1096	11	of	of	ADP
taxlaw-2867	1096	12	120	120	NUM
taxlaw-2867	1096	13	central	central	ADJ
taxlaw-2867	1096	14	soes	soe	NOUN
taxlaw-2867	1096	15	were	be	AUX
taxlaw-2867	1096	16	allowed	allow	VERB
taxlaw-2867	1096	17	to	to	PART
taxlaw-2867	1096	18	compute	compute	VERB
taxlaw-2867	1096	19	tax	tax	NOUN
taxlaw-2867	1096	20	liability	liability	NOUN
taxlaw-2867	1096	21	on	on	ADP
taxlaw-2867	1096	22	a	a	DET
taxlaw-2867	1096	23	consolidated	consolidated	ADJ
taxlaw-2867	1096	24	basis	basis	NOUN
taxlaw-2867	1096	25	—	—	PUNCT
taxlaw-2867	1096	26	offsetting	offset	VERB
taxlaw-2867	1096	27	profits	profit	NOUN
taxlaw-2867	1096	28	and	and	CCONJ
taxlaw-2867	1096	29	loses	lose	VERB
taxlaw-2867	1096	30	across	across	ADP
taxlaw-2867	1096	31	the	the	DET
taxlaw-2867	1096	32	group	group	NOUN
taxlaw-2867	1096	33	—	—	PUNCT
taxlaw-2867	1096	34	despite	despite	SCONJ
taxlaw-2867	1096	35	chinese	chinese	ADJ
taxlaw-2867	1096	36	tax	tax	NOUN
taxlaw-2867	1096	37	law	law	NOUN
taxlaw-2867	1096	38	generally	generally	ADV
taxlaw-2867	1096	39	prohibiting	prohibit	VERB
taxlaw-2867	1096	40	consolidated	consolidated	ADJ
taxlaw-2867	1096	41	returns.358	returns.358	NOUN
taxlaw-2867	1096	42	similarly	similarly	ADV
taxlaw-2867	1096	43	,	,	PUNCT
taxlaw-2867	1096	44	the	the	DET
taxlaw-2867	1096	45	three	three	NUM
taxlaw-2867	1096	46	major	major	ADJ
taxlaw-2867	1096	47	oil	oil	NOUN
taxlaw-2867	1096	48	and	and	CCONJ
taxlaw-2867	1096	49	gas	gas	NOUN
taxlaw-2867	1096	50	soes	soe	NOUN
taxlaw-2867	1096	51	have	have	AUX
taxlaw-2867	1096	52	been	be	AUX
taxlaw-2867	1096	53	permitted	permit	VERB
taxlaw-2867	1096	54	to	to	PART
taxlaw-2867	1096	55	apply	apply	VERB
taxlaw-2867	1096	56	a	a	DET
taxlaw-2867	1096	57	preferential	preferential	ADJ
taxlaw-2867	1096	58	set	set	NOUN
taxlaw-2867	1096	59	of	of	ADP
taxlaw-2867	1096	60	foreign	foreign	ADJ
taxlaw-2867	1096	61	tax	tax	NOUN
taxlaw-2867	1096	62	credit	credit	NOUN
taxlaw-2867	1096	63	rules	rule	NOUN
taxlaw-2867	1096	64	—	—	PUNCT
taxlaw-2867	1096	65	an	an	DET
taxlaw-2867	1096	66	aggregate	aggregate	NOUN
taxlaw-2867	1096	67	rather	rather	ADV
taxlaw-2867	1096	68	than	than	ADP
taxlaw-2867	1096	69	a	a	DET
taxlaw-2867	1096	70	country	country	NOUN
taxlaw-2867	1096	71	-	-	PUNCT
taxlaw-2867	1096	72	by	by	ADP
taxlaw-2867	1096	73	-	-	PUNCT
taxlaw-2867	1096	74	country	country	NOUN
taxlaw-2867	1096	75	limitation	limitation	NOUN
taxlaw-2867	1096	76	—	—	PUNCT
taxlaw-2867	1096	77	since	since	SCONJ
taxlaw-2867	1096	78	2011	2011	NUM
taxlaw-2867	1096	79	,	,	PUNCT
taxlaw-2867	1096	80	treatment	treatment	NOUN
taxlaw-2867	1096	81	that	that	PRON
taxlaw-2867	1096	82	was	be	AUX
taxlaw-2867	1096	83	only	only	ADV
taxlaw-2867	1096	84	expanded	expand	VERB
taxlaw-2867	1096	85	to	to	ADP
taxlaw-2867	1096	86	all	all	DET
taxlaw-2867	1096	87	chinese	chinese	ADJ
taxlaw-2867	1096	88	enterprises	enterprise	NOUN
taxlaw-2867	1096	89	in	in	ADP
taxlaw-2867	1096	90	2017	2017	NUM
taxlaw-2867	1096	91	.	.	PUNCT
taxlaw-2867	1097	1	359	359	NUM
taxlaw-2867	1097	2	wei	wei	PROPN
taxlaw-2867	1097	3	cui	cui	PROPN
taxlaw-2867	1097	4	argues	argue	VERB
taxlaw-2867	1097	5	that	that	SCONJ
taxlaw-2867	1097	6	such	such	ADJ
taxlaw-2867	1097	7	treatment	treatment	NOUN
taxlaw-2867	1097	8	reflects	reflect	VERB
taxlaw-2867	1097	9	the	the	DET
taxlaw-2867	1097	10	ability	ability	NOUN
taxlaw-2867	1097	11	of	of	ADP
taxlaw-2867	1097	12	politically	politically	ADV
taxlaw-2867	1097	13	-	-	PUNCT
taxlaw-2867	1097	14	connected	connect	VERB
taxlaw-2867	1097	15	soe	soe	ADJ
taxlaw-2867	1097	16	executives	executive	NOUN
taxlaw-2867	1097	17	to	to	PART
taxlaw-2867	1097	18	successfully	successfully	ADV
taxlaw-2867	1097	19	lobby	lobby	VERB
taxlaw-2867	1097	20	for	for	ADP
taxlaw-2867	1097	21	changes	change	NOUN
taxlaw-2867	1097	22	to	to	ADP
taxlaw-2867	1097	23	tax	tax	NOUN
taxlaw-2867	1097	24	regulations.360	regulations.360	NOUN
taxlaw-2867	1097	25	in	in	ADP
taxlaw-2867	1097	26	light	light	NOUN
taxlaw-2867	1097	27	of	of	ADP
taxlaw-2867	1097	28	the	the	DET
taxlaw-2867	1097	29	high	high	ADJ
taxlaw-2867	1097	30	priority	priority	NOUN
taxlaw-2867	1097	31	placed	place	VERB
taxlaw-2867	1097	32	on	on	ADP
taxlaw-2867	1097	33	soe	soe	ADJ
taxlaw-2867	1097	34	participation	participation	NOUN
taxlaw-2867	1097	35	in	in	ADP
taxlaw-2867	1097	36	the	the	DET
taxlaw-2867	1097	37	belt	belt	NOUN
taxlaw-2867	1097	38	and	and	CCONJ
taxlaw-2867	1097	39	road	road	NOUN
taxlaw-2867	1097	40	initiative	initiative	NOUN
taxlaw-2867	1097	41	it	it	PRON
taxlaw-2867	1097	42	seems	seem	VERB
taxlaw-2867	1097	43	likely	likely	ADJ
taxlaw-2867	1097	44	that	that	SCONJ
taxlaw-2867	1097	45	chinese	chinese	ADJ
taxlaw-2867	1097	46	tax	tax	NOUN
taxlaw-2867	1097	47	regulations	regulation	NOUN
taxlaw-2867	1097	48	will	will	AUX
taxlaw-2867	1097	49	allow	allow	VERB
taxlaw-2867	1097	50	for	for	ADP
taxlaw-2867	1097	51	differential	differential	ADJ
taxlaw-2867	1097	52	treatment	treatment	NOUN
taxlaw-2867	1097	53	between	between	ADP
taxlaw-2867	1097	54	soes	soe	NOUN
taxlaw-2867	1097	55	and	and	CCONJ
taxlaw-2867	1097	56	private	private	ADJ
taxlaw-2867	1097	57	enterprises	enterprise	NOUN
taxlaw-2867	1097	58	in	in	ADP
taxlaw-2867	1097	59	calculating	calculate	VERB
taxlaw-2867	1097	60	foreign	foreign	ADJ
taxlaw-2867	1097	61	tax	tax	NOUN
taxlaw-2867	1097	62	credits	credit	NOUN
taxlaw-2867	1097	63	or	or	CCONJ
taxlaw-2867	1097	64	in	in	ADP
taxlaw-2867	1097	65	allowable	allowable	ADJ
taxlaw-2867	1097	66	deferral	deferral	NOUN
taxlaw-2867	1097	67	.	.	PUNCT
taxlaw-2867	1098	1	in	in	ADP
taxlaw-2867	1098	2	fact	fact	NOUN
taxlaw-2867	1098	3	,	,	PUNCT
taxlaw-2867	1098	4	international	international	ADJ
taxlaw-2867	1098	5	tax	tax	NOUN
taxlaw-2867	1098	6	preferences	preference	NOUN
taxlaw-2867	1098	7	for	for	ADP
taxlaw-2867	1098	8	soes	soe	NOUN
taxlaw-2867	1098	9	may	may	AUX
taxlaw-2867	1098	10	be	be	AUX
taxlaw-2867	1098	11	necessary	necessary	ADJ
taxlaw-2867	1098	12	for	for	ADP
taxlaw-2867	1098	13	ensuring	ensure	VERB
taxlaw-2867	1098	14	the	the	DET
taxlaw-2867	1098	15	intended	intended	ADJ
taxlaw-2867	1098	16	level	level	NOUN
taxlaw-2867	1098	17	of	of	ADP
taxlaw-2867	1098	18	chinese	chinese	ADJ
taxlaw-2867	1098	19	outbound	outbound	NOUN
taxlaw-2867	1098	20	investment	investment	NOUN
taxlaw-2867	1098	21	.	.	PUNCT
taxlaw-2867	1099	1	in	in	ADP
taxlaw-2867	1099	2	general	general	ADJ
taxlaw-2867	1099	3	,	,	PUNCT
taxlaw-2867	1099	4	soes	soe	NOUN
taxlaw-2867	1099	5	should	should	AUX
taxlaw-2867	1099	6	prefer	prefer	VERB
taxlaw-2867	1099	7	paying	pay	VERB
taxlaw-2867	1099	8	a	a	DET
taxlaw-2867	1099	9	dollar	dollar	NOUN
taxlaw-2867	1099	10	of	of	ADP
taxlaw-2867	1099	11	domestic	domestic	ADJ
taxlaw-2867	1099	12	tax	tax	NOUN
taxlaw-2867	1099	13	rather	rather	ADV
taxlaw-2867	1099	14	than	than	ADP
taxlaw-2867	1099	15	a	a	DET
taxlaw-2867	1099	16	dollar	dollar	NOUN
taxlaw-2867	1099	17	of	of	ADP
taxlaw-2867	1099	18	foreign	foreign	ADJ
taxlaw-2867	1099	19	tax	tax	NOUN
taxlaw-2867	1099	20	,	,	PUNCT
taxlaw-2867	1099	21	since	since	SCONJ
taxlaw-2867	1099	22	domestic	domestic	ADJ
taxlaw-2867	1099	23	taxes	taxis	NOUN
taxlaw-2867	1099	24	go	go	VERB
taxlaw-2867	1099	25	to	to	ADP
taxlaw-2867	1099	26	the	the	DET
taxlaw-2867	1099	27	state	state	NOUN
taxlaw-2867	1099	28	-	-	PUNCT
taxlaw-2867	1099	29	owner	owner	NOUN
taxlaw-2867	1099	30	while	while	SCONJ
taxlaw-2867	1099	31	foreign	foreign	ADJ
taxlaw-2867	1099	32	taxes	taxis	NOUN
taxlaw-2867	1099	33	do	do	VERB
taxlaw-2867	1099	34	not	not	PART
taxlaw-2867	1099	35	.	.	PUNCT
taxlaw-2867	1100	1	wei	wei	PROPN
taxlaw-2867	1100	2	cui	cui	PROPN
taxlaw-2867	1100	3	explores	explore	NOUN
taxlaw-2867	1100	4	possible	possible	ADJ
taxlaw-2867	1100	5	implications	implication	NOUN
taxlaw-2867	1100	6	of	of	ADP
taxlaw-2867	1100	7	this	this	DET
taxlaw-2867	1100	8	fact	fact	NOUN
taxlaw-2867	1100	9	from	from	ADP
taxlaw-2867	1100	10	the	the	DET
taxlaw-2867	1100	11	perspective	perspective	NOUN
taxlaw-2867	1100	12	of	of	ADP
taxlaw-2867	1100	13	countries	country	NOUN
taxlaw-2867	1100	14	seeking	seek	VERB
taxlaw-2867	1100	15	to	to	PART
taxlaw-2867	1100	16	attract	attract	VERB
taxlaw-2867	1100	17	inbound	inbound	ADJ
taxlaw-2867	1100	18	soe	soe	PROPN
taxlaw-2867	1100	19	investment.361	investment.361	NOUN
taxlaw-2867	1100	20	yet	yet	ADV
taxlaw-2867	1100	21	,	,	PUNCT
taxlaw-2867	1100	22	this	this	PRON
taxlaw-2867	1100	23	also	also	ADV
taxlaw-2867	1100	24	has	have	VERB
taxlaw-2867	1100	25	implications	implication	NOUN
taxlaw-2867	1100	26	for	for	ADP
taxlaw-2867	1100	27	countries	country	NOUN
taxlaw-2867	1100	28	—	—	PUNCT
taxlaw-2867	1100	29	like	like	ADP
taxlaw-2867	1100	30	china	china	PROPN
taxlaw-2867	1100	31	—	—	PUNCT
taxlaw-2867	1100	32	seeking	seek	VERB
taxlaw-2867	1100	33	to	to	PART
taxlaw-2867	1100	34	encourage	encourage	VERB
taxlaw-2867	1100	35	outbound	outbound	ADJ
taxlaw-2867	1100	36	soe	soe	ADJ
taxlaw-2867	1100	37	investment	investment	NOUN
taxlaw-2867	1100	38	.	.	PUNCT
taxlaw-2867	1101	1	assuming	assume	VERB
taxlaw-2867	1101	2	soes	soe	NOUN
taxlaw-2867	1101	3	managers	manager	NOUN
taxlaw-2867	1101	4	are	be	AUX
taxlaw-2867	1101	5	at	at	ADV
taxlaw-2867	1101	6	least	least	ADJ
taxlaw-2867	1101	7	partially	partially	ADV
taxlaw-2867	1101	8	tax	tax	NOUN
taxlaw-2867	1101	9	-	-	PUNCT
taxlaw-2867	1101	10	sensitive,362	sensitive,362	PROPN
taxlaw-2867	1101	11	sat	sit	VERB
taxlaw-2867	1101	12	could	could	AUX
taxlaw-2867	1101	13	provide	provide	VERB
taxlaw-2867	1101	14	an	an	DET
taxlaw-2867	1101	15	additional	additional	ADJ
taxlaw-2867	1101	16	incentive	incentive	NOUN
taxlaw-2867	1101	17	for	for	ADP
taxlaw-2867	1101	18	certain	certain	ADJ
taxlaw-2867	1101	19	outbound	outbound	ADJ
taxlaw-2867	1101	20	soe	soe	ADJ
taxlaw-2867	1101	21	investment	investment	NOUN
taxlaw-2867	1101	22	by	by	ADP
taxlaw-2867	1101	23	over	over	ADV
taxlaw-2867	1101	24	-	-	PUNCT
taxlaw-2867	1101	25	crediting	credit	VERB
taxlaw-2867	1101	26	foreign	foreign	ADJ
taxlaw-2867	1101	27	taxes	taxis	NOUN
taxlaw-2867	1101	28	paid	pay	VERB
taxlaw-2867	1101	29	.	.	PUNCT
taxlaw-2867	1102	1	even	even	ADV
taxlaw-2867	1102	2	if	if	SCONJ
taxlaw-2867	1102	3	soe	soe	ADJ
taxlaw-2867	1102	4	managers	manager	NOUN
taxlaw-2867	1102	5	might	might	AUX
taxlaw-2867	1102	6	prefer	prefer	VERB
taxlaw-2867	1102	7	paying	pay	VERB
taxlaw-2867	1102	8	domestic	domestic	ADJ
taxlaw-2867	1102	9	taxes	taxis	NOUN
taxlaw-2867	1102	10	to	to	ADP
taxlaw-2867	1102	11	paying	pay	VERB
taxlaw-2867	1102	12	foreign	foreign	ADJ
taxlaw-2867	1102	13	tax	tax	NOUN
taxlaw-2867	1102	14	,	,	PUNCT
taxlaw-2867	1102	15	they	they	PRON
taxlaw-2867	1102	16	are	be	AUX
taxlaw-2867	1102	17	also	also	ADV
taxlaw-2867	1102	18	likely	likely	ADJ
taxlaw-2867	1102	19	to	to	PART
taxlaw-2867	1102	20	prefer	prefer	VERB
taxlaw-2867	1102	21	keeping	keep	VERB
taxlaw-2867	1102	22	earnings	earning	NOUN
taxlaw-2867	1102	23	within	within	ADP
taxlaw-2867	1102	24	the	the	DET
taxlaw-2867	1102	25	soe	soe	PROPN
taxlaw-2867	1102	26	than	than	ADP
taxlaw-2867	1102	27	transferring	transfer	VERB
taxlaw-2867	1102	28	them	they	PRON
taxlaw-2867	1102	29	to	to	ADP
taxlaw-2867	1102	30	the	the	DET
taxlaw-2867	1102	31	state	state	NOUN
taxlaw-2867	1102	32	-	-	PUNCT
taxlaw-2867	1102	33	owner	owner	NOUN
taxlaw-2867	1102	34	(	(	PUNCT
taxlaw-2867	1102	35	through	through	ADP
taxlaw-2867	1102	36	tax	tax	NOUN
taxlaw-2867	1102	37	or	or	CCONJ
taxlaw-2867	1102	38	dividends	dividend	NOUN
taxlaw-2867	1102	39	)	)	PUNCT
taxlaw-2867	1102	40	.	.	PUNCT
taxlaw-2867	1103	1	as	as	ADP
taxlaw-2867	1103	2	a	a	DET
taxlaw-2867	1103	3	result	result	NOUN
taxlaw-2867	1103	4	,	,	PUNCT
taxlaw-2867	1103	5	if	if	SCONJ
taxlaw-2867	1103	6	foreign	foreign	ADJ
taxlaw-2867	1103	7	taxes	taxis	NOUN
taxlaw-2867	1103	8	paid	pay	VERB
taxlaw-2867	1103	9	by	by	ADP
taxlaw-2867	1103	10	soes	soe	NOUN
taxlaw-2867	1103	11	are	be	AUX
taxlaw-2867	1103	12	over	over	ADP
taxlaw-2867	1103	13	credited	credit	VERB
taxlaw-2867	1103	14	—	—	PUNCT
taxlaw-2867	1103	15	with	with	ADP
taxlaw-2867	1103	16	the	the	DET
taxlaw-2867	1103	17	soe	soe	PROPN
taxlaw-2867	1103	18	receiving	receive	VERB
taxlaw-2867	1103	19	a	a	DET
taxlaw-2867	1103	20	greater	great	ADJ
taxlaw-2867	1103	21	than	than	ADP
taxlaw-2867	1103	22	one	one	NUM
taxlaw-2867	1103	23	-	-	PUNCT
taxlaw-2867	1103	24	dollar	dollar	NOUN
taxlaw-2867	1103	25	reduction	reduction	NOUN
taxlaw-2867	1103	26	in	in	ADP
taxlaw-2867	1103	27	domestic	domestic	ADJ
taxlaw-2867	1103	28	tax	tax	NOUN
taxlaw-2867	1103	29	liability	liability	NOUN
taxlaw-2867	1103	30	for	for	ADP
taxlaw-2867	1103	31	each	each	DET
taxlaw-2867	1103	32	dollar	dollar	NOUN
taxlaw-2867	1103	33	of	of	ADP
taxlaw-2867	1103	34	foreign	foreign	ADJ
taxlaw-2867	1103	35	tax	tax	NOUN
taxlaw-2867	1103	36	paid	pay	VERB
taxlaw-2867	1103	37	—	—	PUNCT
taxlaw-2867	1103	38	soe	soe	ADJ
taxlaw-2867	1103	39	managers	manager	NOUN
taxlaw-2867	1103	40	will	will	AUX
taxlaw-2867	1103	41	have	have	VERB
taxlaw-2867	1103	42	an	an	DET
taxlaw-2867	1103	43	additional	additional	ADJ
taxlaw-2867	1103	44	incentive	incentive	NOUN
taxlaw-2867	1103	45	to	to	PART
taxlaw-2867	1103	46	make	make	VERB
taxlaw-2867	1103	47	foreign	foreign	ADJ
taxlaw-2867	1103	48	investments	investment	NOUN
taxlaw-2867	1103	49	.	.	PUNCT
taxlaw-2867	1104	1	in	in	ADP
taxlaw-2867	1104	2	other	other	ADJ
taxlaw-2867	1104	3	words	word	NOUN
taxlaw-2867	1104	4	,	,	PUNCT
taxlaw-2867	1104	5	an	an	DET
taxlaw-2867	1104	6	overly	overly	ADV
taxlaw-2867	1104	7	356	356	NUM
taxlaw-2867	1104	8	see	see	NOUN
taxlaw-2867	1104	9	,	,	PUNCT
taxlaw-2867	1104	10	e.g.	e.g.	ADV
taxlaw-2867	1104	11	,	,	PUNCT
taxlaw-2867	1104	12	rixen	rixen	NOUN
taxlaw-2867	1104	13	,	,	PUNCT
taxlaw-2867	1104	14	supra	supra	PROPN
taxlaw-2867	1104	15	note	note	NOUN
taxlaw-2867	1104	16	39	39	NUM
taxlaw-2867	1104	17	,	,	PUNCT
taxlaw-2867	1104	18	at	at	ADP
taxlaw-2867	1104	19	43	43	NUM
taxlaw-2867	1104	20	;	;	PUNCT
taxlaw-2867	1104	21	reuven	reuven	PROPN
taxlaw-2867	1104	22	s.	s.	PROPN
taxlaw-2867	1104	23	avi	avi	PROPN
taxlaw-2867	1104	24	-	-	PUNCT
taxlaw-2867	1104	25	yonah	yonah	ADJ
taxlaw-2867	1104	26	,	,	PUNCT
taxlaw-2867	1104	27	globalization	globalization	NOUN
taxlaw-2867	1104	28	,	,	PUNCT
taxlaw-2867	1104	29	tax	tax	NOUN
taxlaw-2867	1104	30	competition	competition	NOUN
taxlaw-2867	1104	31	,	,	PUNCT
taxlaw-2867	1104	32	and	and	CCONJ
taxlaw-2867	1104	33	the	the	DET
taxlaw-2867	1104	34	fiscal	fiscal	ADJ
taxlaw-2867	1104	35	crisis	crisis	NOUN
taxlaw-2867	1104	36	of	of	ADP
taxlaw-2867	1104	37	the	the	DET
taxlaw-2867	1104	38	welfare	welfare	NOUN
taxlaw-2867	1104	39	state	state	NOUN
taxlaw-2867	1104	40	,	,	PUNCT
taxlaw-2867	1104	41	113	113	NUM
taxlaw-2867	1104	42	harv	harv	NOUN
taxlaw-2867	1104	43	.	.	PUNCT
taxlaw-2867	1105	1	l.	l.	PROPN
taxlaw-2867	1105	2	rev	rev	PROPN
taxlaw-2867	1105	3	.	.	PROPN
taxlaw-2867	1105	4	1573	1573	NUM
taxlaw-2867	1105	5	,	,	PUNCT
taxlaw-2867	1105	6	1575	1575	NUM
taxlaw-2867	1105	7	-	-	SYM
taxlaw-2867	1105	8	76	76	NUM
taxlaw-2867	1105	9	(	(	PUNCT
taxlaw-2867	1105	10	2000	2000	NUM
taxlaw-2867	1105	11	)	)	PUNCT
taxlaw-2867	1105	12	.	.	PUNCT
taxlaw-2867	1106	1	357	357	NUM
taxlaw-2867	1106	2	see	see	VERB
taxlaw-2867	1106	3	supra	supra	PROPN
taxlaw-2867	1106	4	part	part	NOUN
taxlaw-2867	1106	5	3.a	3.a	NUM
taxlaw-2867	1106	6	.	.	PUNCT
taxlaw-2867	1107	1	358	358	NUM
taxlaw-2867	1107	2	see	see	VERB
taxlaw-2867	1107	3	cui	cui	NOUN
taxlaw-2867	1107	4	,	,	PUNCT
taxlaw-2867	1107	5	supra	supra	PROPN
taxlaw-2867	1107	6	note	note	NOUN
taxlaw-2867	1107	7	278	278	NUM
taxlaw-2867	1107	8	,	,	PUNCT
taxlaw-2867	1107	9	at	at	ADP
taxlaw-2867	1107	10	119	119	NUM
taxlaw-2867	1107	11	.	.	PUNCT
taxlaw-2867	1107	12	359	359	NUM
taxlaw-2867	1107	13	see	see	VERB
taxlaw-2867	1107	14	i	i	PRON
taxlaw-2867	1107	15	d.	d.	PROPN
taxlaw-2867	1107	16	at	at	ADP
taxlaw-2867	1107	17	124	124	NUM
taxlaw-2867	1107	18	;	;	PUNCT
taxlaw-2867	1107	19	supra	supra	ADJ
taxlaw-2867	1107	20	text	text	NOUN
taxlaw-2867	1107	21	accompanying	accompany	VERB
taxlaw-2867	1107	22	note	note	NOUN
taxlaw-2867	1107	23	137	137	NUM
taxlaw-2867	1107	24	.	.	PUNCT
taxlaw-2867	1108	1	360	360	NUM
taxlaw-2867	1108	2	see	see	NOUN
taxlaw-2867	1108	3	cui	cui	NOUN
taxlaw-2867	1108	4	,	,	PUNCT
taxlaw-2867	1108	5	supra	supra	PROPN
taxlaw-2867	1108	6	note	note	NOUN
taxlaw-2867	1108	7	278	278	NUM
taxlaw-2867	1108	8	,	,	PUNCT
taxlaw-2867	1108	9	at	at	ADP
taxlaw-2867	1108	10	118	118	NUM
taxlaw-2867	1108	11	.	.	PUNCT
taxlaw-2867	1108	12	361	361	NUM
taxlaw-2867	1108	13	see	see	VERB
taxlaw-2867	1108	14	cui	cui	NOUN
taxlaw-2867	1108	15	,	,	PUNCT
taxlaw-2867	1108	16	supra	supra	PROPN
taxlaw-2867	1108	17	note	note	NOUN
taxlaw-2867	1108	18	22	22	NUM
taxlaw-2867	1108	19	.	.	PUNCT
taxlaw-2867	1109	1	362	362	NUM
taxlaw-2867	1109	2	see	see	VERB
taxlaw-2867	1109	3	supra	supra	PROPN
taxlaw-2867	1109	4	text	text	NOUN
taxlaw-2867	1109	5	accompanying	accompanying	ADJ
taxlaw-2867	1109	6	notes	note	NOUN
taxlaw-2867	1109	7	324	324	NUM
taxlaw-2867	1109	8	-	-	SYM
taxlaw-2867	1109	9	332	332	NUM
taxlaw-2867	1109	10	.	.	PUNCT
taxlaw-2867	1109	11	128	128	NUM
taxlaw-2867	1110	1	[	[	X
taxlaw-2867	1110	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	1110	3	columbia	columbia	PROPN
taxlaw-2867	1110	4	journal	journal	PROPN
taxlaw-2867	1110	5	of	of	ADP
taxlaw-2867	1110	6	tax	tax	NOUN
taxlaw-2867	1110	7	law	law	NOUN
taxlaw-2867	1110	8	generous	generous	ADJ
taxlaw-2867	1110	9	foreign	foreign	ADJ
taxlaw-2867	1110	10	tax	tax	NOUN
taxlaw-2867	1110	11	credit	credit	NOUN
taxlaw-2867	1110	12	with	with	ADP
taxlaw-2867	1110	13	a	a	DET
taxlaw-2867	1110	14	marginal	marginal	ADJ
taxlaw-2867	1110	15	reimbursement	reimbursement	NOUN
taxlaw-2867	1110	16	rate	rate	NOUN
taxlaw-2867	1110	17	of	of	ADP
taxlaw-2867	1110	18	over	over	ADP
taxlaw-2867	1110	19	100	100	NUM
taxlaw-2867	1110	20	percent	percent	NOUN
taxlaw-2867	1110	21	would	would	AUX
taxlaw-2867	1110	22	provide	provide	VERB
taxlaw-2867	1110	23	soe	soe	ADJ
taxlaw-2867	1110	24	managers	manager	NOUN
taxlaw-2867	1110	25	greater	great	ADJ
taxlaw-2867	1110	26	incentive	incentive	NOUN
taxlaw-2867	1110	27	to	to	PART
taxlaw-2867	1110	28	invest	invest	VERB
taxlaw-2867	1110	29	abroad.363	abroad.363	NOUN
taxlaw-2867	1110	30	reverse	reverse	VERB
taxlaw-2867	1110	31	engineering	engineer	VERB
taxlaw-2867	1110	32	the	the	DET
taxlaw-2867	1110	33	various	various	ADJ
taxlaw-2867	1110	34	i.r.s	i.r.	NOUN
taxlaw-2867	1110	35	.	.	PUNCT
taxlaw-2867	1111	1	efforts	effort	NOUN
taxlaw-2867	1111	2	to	to	PART
taxlaw-2867	1111	3	limit	limit	VERB
taxlaw-2867	1111	4	the	the	DET
taxlaw-2867	1111	5	potential	potential	ADJ
taxlaw-2867	1111	6	adverse	adverse	ADJ
taxlaw-2867	1111	7	revenue	revenue	NOUN
taxlaw-2867	1111	8	effects	effect	NOUN
taxlaw-2867	1111	9	to	to	ADP
taxlaw-2867	1111	10	the	the	DET
taxlaw-2867	1111	11	u.s	u.s	PROPN
taxlaw-2867	1111	12	.	.	PROPN
taxlaw-2867	1111	13	of	of	ADP
taxlaw-2867	1111	14	its	its	PRON
taxlaw-2867	1111	15	foreign	foreign	ADJ
taxlaw-2867	1111	16	tax	tax	NOUN
taxlaw-2867	1111	17	credit	credit	NOUN
taxlaw-2867	1111	18	provides	provide	VERB
taxlaw-2867	1111	19	a	a	DET
taxlaw-2867	1111	20	potential	potential	ADJ
taxlaw-2867	1111	21	blueprint	blueprint	NOUN
taxlaw-2867	1111	22	for	for	ADP
taxlaw-2867	1111	23	sat	sit	VERB
taxlaw-2867	1111	24	in	in	ADP
taxlaw-2867	1111	25	crafting	craft	VERB
taxlaw-2867	1111	26	a	a	DET
taxlaw-2867	1111	27	more	more	ADV
taxlaw-2867	1111	28	generous	generous	ADJ
taxlaw-2867	1111	29	foreign	foreign	ADJ
taxlaw-2867	1111	30	tax	tax	NOUN
taxlaw-2867	1111	31	credit	credit	NOUN
taxlaw-2867	1111	32	targeted	target	VERB
taxlaw-2867	1111	33	at	at	ADP
taxlaw-2867	1111	34	soes	soe	NOUN
taxlaw-2867	1111	35	.	.	PUNCT
taxlaw-2867	1112	1	to	to	PART
taxlaw-2867	1112	2	take	take	VERB
taxlaw-2867	1112	3	one	one	NUM
taxlaw-2867	1112	4	example	example	NOUN
taxlaw-2867	1112	5	,	,	PUNCT
taxlaw-2867	1112	6	the	the	DET
taxlaw-2867	1112	7	i.r.s	i.r.s	NOUN
taxlaw-2867	1112	8	.	.	PUNCT
taxlaw-2867	1112	9	has	have	AUX
taxlaw-2867	1112	10	promulgated	promulgate	VERB
taxlaw-2867	1112	11	a	a	DET
taxlaw-2867	1112	12	complex	complex	ADJ
taxlaw-2867	1112	13	set	set	NOUN
taxlaw-2867	1112	14	of	of	ADP
taxlaw-2867	1112	15	regulations	regulation	NOUN
taxlaw-2867	1112	16	concerning	concern	VERB
taxlaw-2867	1112	17	what	what	PRON
taxlaw-2867	1112	18	foreign	foreign	ADJ
taxlaw-2867	1112	19	levies	levy	NOUN
taxlaw-2867	1112	20	qualify	qualify	VERB
taxlaw-2867	1112	21	as	as	ADP
taxlaw-2867	1112	22	a	a	DET
taxlaw-2867	1112	23	foreign	foreign	ADJ
taxlaw-2867	1112	24	income	income	NOUN
taxlaw-2867	1112	25	tax	tax	NOUN
taxlaw-2867	1112	26	for	for	ADP
taxlaw-2867	1112	27	the	the	DET
taxlaw-2867	1112	28	purpose	purpose	NOUN
taxlaw-2867	1112	29	of	of	ADP
taxlaw-2867	1112	30	the	the	DET
taxlaw-2867	1112	31	foreign	foreign	ADJ
taxlaw-2867	1112	32	tax	tax	NOUN
taxlaw-2867	1112	33	credit	credit	NOUN
taxlaw-2867	1112	34	—	—	PUNCT
taxlaw-2867	1112	35	regulations	regulation	NOUN
taxlaw-2867	1112	36	designed	design	VERB
taxlaw-2867	1112	37	to	to	PART
taxlaw-2867	1112	38	prevent	prevent	VERB
taxlaw-2867	1112	39	corporations	corporation	NOUN
taxlaw-2867	1112	40	from	from	ADP
taxlaw-2867	1112	41	claiming	claim	VERB
taxlaw-2867	1112	42	other	other	ADJ
taxlaw-2867	1112	43	overseas	overseas	ADJ
taxlaw-2867	1112	44	business	business	NOUN
taxlaw-2867	1112	45	expenses	expense	NOUN
taxlaw-2867	1112	46	(	(	PUNCT
taxlaw-2867	1112	47	most	most	ADV
taxlaw-2867	1112	48	notably	notably	ADV
taxlaw-2867	1112	49	oil	oil	NOUN
taxlaw-2867	1112	50	royalty	royalty	NOUN
taxlaw-2867	1112	51	payments	payment	NOUN
taxlaw-2867	1112	52	)	)	PUNCT
taxlaw-2867	1112	53	as	as	ADP
taxlaw-2867	1112	54	fully	fully	ADV
taxlaw-2867	1112	55	creditable	creditable	ADJ
taxlaw-2867	1112	56	foreign	foreign	ADJ
taxlaw-2867	1112	57	taxes.364	taxes.364	NOUN
taxlaw-2867	1112	58	thus	thus	ADV
taxlaw-2867	1112	59	,	,	PUNCT
taxlaw-2867	1112	60	by	by	ADP
taxlaw-2867	1112	61	crafting	craft	VERB
taxlaw-2867	1112	62	an	an	DET
taxlaw-2867	1112	63	over	over	ADP
taxlaw-2867	1112	64	-	-	PUNCT
taxlaw-2867	1112	65	inclusive	inclusive	ADJ
taxlaw-2867	1112	66	definition	definition	NOUN
taxlaw-2867	1112	67	of	of	ADP
taxlaw-2867	1112	68	creditable	creditable	ADJ
taxlaw-2867	1112	69	foreign	foreign	ADJ
taxlaw-2867	1112	70	taxes	taxis	NOUN
taxlaw-2867	1112	71	sat	sit	VERB
taxlaw-2867	1112	72	could	could	AUX
taxlaw-2867	1112	73	lighten	lighten	VERB
taxlaw-2867	1112	74	the	the	DET
taxlaw-2867	1112	75	tax	tax	NOUN
taxlaw-2867	1112	76	burden	burden	NOUN
taxlaw-2867	1112	77	of	of	ADP
taxlaw-2867	1112	78	chinese	chinese	ADJ
taxlaw-2867	1112	79	enterprises	enterprise	NOUN
taxlaw-2867	1112	80	investing	invest	VERB
taxlaw-2867	1112	81	overseas.365	overseas.365	NOUN
taxlaw-2867	1112	82	in	in	ADP
taxlaw-2867	1112	83	fact	fact	NOUN
taxlaw-2867	1112	84	,	,	PUNCT
taxlaw-2867	1112	85	some	some	DET
taxlaw-2867	1112	86	chinese	chinese	ADJ
taxlaw-2867	1112	87	scholars	scholar	NOUN
taxlaw-2867	1112	88	have	have	AUX
taxlaw-2867	1112	89	suggested	suggest	VERB
taxlaw-2867	1112	90	that	that	SCONJ
taxlaw-2867	1112	91	the	the	DET
taxlaw-2867	1112	92	chinese	chinese	ADJ
taxlaw-2867	1112	93	foreign	foreign	ADJ
taxlaw-2867	1112	94	tax	tax	NOUN
taxlaw-2867	1112	95	credit	credit	NOUN
taxlaw-2867	1112	96	should	should	AUX
taxlaw-2867	1112	97	take	take	VERB
taxlaw-2867	1112	98	into	into	ADP
taxlaw-2867	1112	99	account	account	NOUN
taxlaw-2867	1112	100	chinese	chinese	ADJ
taxlaw-2867	1112	101	multinationals	multinational	NOUN
taxlaw-2867	1112	102	’	'	PUNCT
taxlaw-2867	1112	103	non	non	ADJ
taxlaw-2867	1112	104	-	-	ADJ
taxlaw-2867	1112	105	tax	tax	ADJ
taxlaw-2867	1112	106	payments	payment	NOUN
taxlaw-2867	1112	107	made	make	VERB
taxlaw-2867	1112	108	to	to	PART
taxlaw-2867	1112	109	states	state	NOUN
taxlaw-2867	1112	110	with	with	ADP
taxlaw-2867	1112	111	low	low	ADJ
taxlaw-2867	1112	112	tax	tax	NOUN
taxlaw-2867	1112	113	transparency	transparency	NOUN
taxlaw-2867	1112	114	and	and	CCONJ
taxlaw-2867	1112	115	low	low	ADJ
taxlaw-2867	1112	116	nominal	nominal	ADJ
taxlaw-2867	1112	117	tax	tax	NOUN
taxlaw-2867	1112	118	rates	rate	NOUN
taxlaw-2867	1112	119	,	,	PUNCT
taxlaw-2867	1112	120	but	but	CCONJ
taxlaw-2867	1112	121	with	with	ADP
taxlaw-2867	1112	122	high	high	ADJ
taxlaw-2867	1112	123	compulsory	compulsory	ADJ
taxlaw-2867	1112	124	non	non	ADJ
taxlaw-2867	1112	125	-	-	ADJ
taxlaw-2867	1112	126	tax	tax	ADJ
taxlaw-2867	1112	127	levies.366	levies.366	NOUN
taxlaw-2867	1112	128	providing	provide	VERB
taxlaw-2867	1112	129	a	a	DET
taxlaw-2867	1112	130	definition	definition	NOUN
taxlaw-2867	1112	131	of	of	ADP
taxlaw-2867	1112	132	a	a	DET
taxlaw-2867	1112	133	foreign	foreign	ADJ
taxlaw-2867	1112	134	income	income	NOUN
taxlaw-2867	1112	135	tax	tax	NOUN
taxlaw-2867	1112	136	that	that	PRON
taxlaw-2867	1112	137	would	would	AUX
taxlaw-2867	1112	138	include	include	VERB
taxlaw-2867	1112	139	types	type	NOUN
taxlaw-2867	1112	140	of	of	ADP
taxlaw-2867	1112	141	levies	levy	NOUN
taxlaw-2867	1112	142	regularly	regularly	ADV
taxlaw-2867	1112	143	borne	bear	VERB
taxlaw-2867	1112	144	by	by	ADP
taxlaw-2867	1112	145	chinese	chinese	ADJ
taxlaw-2867	1112	146	soes	soe	NOUN
taxlaw-2867	1112	147	but	but	CCONJ
taxlaw-2867	1112	148	not	not	PART
taxlaw-2867	1112	149	private	private	ADJ
taxlaw-2867	1112	150	enterprises	enterprise	NOUN
taxlaw-2867	1112	151	,	,	PUNCT
taxlaw-2867	1112	152	such	such	ADJ
taxlaw-2867	1112	153	as	as	ADP
taxlaw-2867	1112	154	natural	natural	ADJ
taxlaw-2867	1112	155	resource	resource	NOUN
taxlaw-2867	1112	156	royalties	royalty	NOUN
taxlaw-2867	1112	157	,	,	PUNCT
taxlaw-2867	1112	158	could	could	AUX
taxlaw-2867	1112	159	provide	provide	VERB
taxlaw-2867	1112	160	a	a	DET
taxlaw-2867	1112	161	targeted	target	VERB
taxlaw-2867	1112	162	benefit	benefit	NOUN
taxlaw-2867	1112	163	to	to	ADP
taxlaw-2867	1112	164	soes	soe	NOUN
taxlaw-2867	1112	165	while	while	SCONJ
taxlaw-2867	1112	166	minimizing	minimize	VERB
taxlaw-2867	1112	167	the	the	DET
taxlaw-2867	1112	168	additional	additional	ADJ
taxlaw-2867	1112	169	economic	economic	ADJ
taxlaw-2867	1112	170	distortions	distortion	NOUN
taxlaw-2867	1112	171	and	and	CCONJ
taxlaw-2867	1112	172	negative	negative	ADJ
taxlaw-2867	1112	173	revenue	revenue	NOUN
taxlaw-2867	1112	174	implications	implication	NOUN
taxlaw-2867	1112	175	of	of	ADP
taxlaw-2867	1112	176	a	a	DET
taxlaw-2867	1112	177	more	more	ADV
taxlaw-2867	1112	178	expansive	expansive	ADJ
taxlaw-2867	1112	179	foreign	foreign	ADJ
taxlaw-2867	1112	180	tax	tax	NOUN
taxlaw-2867	1112	181	credit	credit	NOUN
taxlaw-2867	1112	182	.	.	PUNCT
taxlaw-2867	1113	1	in	in	ADP
taxlaw-2867	1113	2	sum	sum	NOUN
taxlaw-2867	1113	3	,	,	PUNCT
taxlaw-2867	1113	4	chinese	chinese	ADJ
taxlaw-2867	1113	5	domestic	domestic	ADJ
taxlaw-2867	1113	6	tax	tax	NOUN
taxlaw-2867	1113	7	law	law	NOUN
taxlaw-2867	1113	8	has	have	AUX
taxlaw-2867	1113	9	in	in	ADP
taxlaw-2867	1113	10	the	the	DET
taxlaw-2867	1113	11	past	past	NOUN
taxlaw-2867	1113	12	given	give	VERB
taxlaw-2867	1113	13	preferential	preferential	ADJ
taxlaw-2867	1113	14	international	international	ADJ
taxlaw-2867	1113	15	tax	tax	NOUN
taxlaw-2867	1113	16	treatment	treatment	NOUN
taxlaw-2867	1113	17	to	to	ADP
taxlaw-2867	1113	18	soes	soe	NOUN
taxlaw-2867	1113	19	.	.	PUNCT
taxlaw-2867	1114	1	going	go	VERB
taxlaw-2867	1114	2	forward	forward	ADV
taxlaw-2867	1114	3	,	,	PUNCT
taxlaw-2867	1114	4	one	one	NUM
taxlaw-2867	1114	5	possibility	possibility	NOUN
taxlaw-2867	1114	6	for	for	ADP
taxlaw-2867	1114	7	such	such	ADJ
taxlaw-2867	1114	8	preferential	preferential	ADJ
taxlaw-2867	1114	9	treatment	treatment	NOUN
taxlaw-2867	1114	10	is	be	AUX
taxlaw-2867	1114	11	over	over	ADV
taxlaw-2867	1114	12	-	-	PUNCT
taxlaw-2867	1114	13	crediting	credit	VERB
taxlaw-2867	1114	14	the	the	DET
taxlaw-2867	1114	15	foreign	foreign	ADJ
taxlaw-2867	1114	16	taxes	taxis	NOUN
taxlaw-2867	1114	17	paid	pay	VERB
taxlaw-2867	1114	18	by	by	ADP
taxlaw-2867	1114	19	soes	soe	NOUN
taxlaw-2867	1114	20	so	so	SCONJ
taxlaw-2867	1114	21	as	as	SCONJ
taxlaw-2867	1114	22	to	to	PART
taxlaw-2867	1114	23	further	further	PROPN
taxlaw-2867	1114	24	china	china	PROPN
taxlaw-2867	1114	25	’s	’s	PART
taxlaw-2867	1114	26	current	current	ADJ
taxlaw-2867	1114	27	foreign	foreign	ADJ
taxlaw-2867	1114	28	policy	policy	NOUN
taxlaw-2867	1114	29	goal	goal	NOUN
taxlaw-2867	1114	30	of	of	ADP
taxlaw-2867	1114	31	strengthening	strengthen	VERB
taxlaw-2867	1114	32	its	its	PRON
taxlaw-2867	1114	33	economic	economic	ADJ
taxlaw-2867	1114	34	influence	influence	NOUN
taxlaw-2867	1114	35	in	in	ADP
taxlaw-2867	1114	36	the	the	DET
taxlaw-2867	1114	37	countries	country	NOUN
taxlaw-2867	1114	38	along	along	ADP
taxlaw-2867	1114	39	the	the	DET
taxlaw-2867	1114	40	belt	belt	NOUN
taxlaw-2867	1114	41	and	and	CCONJ
taxlaw-2867	1114	42	road	road	NOUN
taxlaw-2867	1114	43	initiative	initiative	NOUN
taxlaw-2867	1114	44	.	.	PUNCT
taxlaw-2867	1115	1	in	in	ADP
taxlaw-2867	1115	2	bilateral	bilateral	ADJ
taxlaw-2867	1115	3	tax	tax	NOUN
taxlaw-2867	1115	4	treaty	treaty	NOUN
taxlaw-2867	1115	5	negotiations	negotiation	NOUN
taxlaw-2867	1115	6	,	,	PUNCT
taxlaw-2867	1115	7	china	china	PROPN
taxlaw-2867	1115	8	is	be	AUX
taxlaw-2867	1115	9	also	also	ADV
taxlaw-2867	1115	10	likely	likely	ADJ
taxlaw-2867	1115	11	to	to	PART
taxlaw-2867	1115	12	continue	continue	VERB
taxlaw-2867	1115	13	to	to	PART
taxlaw-2867	1115	14	pursue	pursue	VERB
taxlaw-2867	1115	15	—	—	PUNCT
taxlaw-2867	1115	16	and	and	CCONJ
taxlaw-2867	1115	17	secure	secure	ADJ
taxlaw-2867	1115	18	—	—	PUNCT
taxlaw-2867	1115	19	additional	additional	ADJ
taxlaw-2867	1115	20	preferential	preferential	ADJ
taxlaw-2867	1115	21	tax	tax	NOUN
taxlaw-2867	1115	22	treatment	treatment	NOUN
taxlaw-2867	1115	23	for	for	ADP
taxlaw-2867	1115	24	soes	soe	NOUN
taxlaw-2867	1115	25	.	.	PUNCT
taxlaw-2867	1116	1	in	in	ADP
taxlaw-2867	1116	2	fact	fact	NOUN
taxlaw-2867	1116	3	,	,	PUNCT
taxlaw-2867	1116	4	china	china	PROPN
taxlaw-2867	1116	5	’s	’s	PART
taxlaw-2867	1116	6	success	success	NOUN
taxlaw-2867	1116	7	in	in	ADP
taxlaw-2867	1116	8	expanding	expand	VERB
taxlaw-2867	1116	9	the	the	DET
taxlaw-2867	1116	10	number	number	NOUN
taxlaw-2867	1116	11	of	of	ADP
taxlaw-2867	1116	12	state	state	NOUN
taxlaw-2867	1116	13	-	-	PUNCT
taxlaw-2867	1116	14	owned	own	VERB
taxlaw-2867	1116	15	financial	financial	ADJ
taxlaw-2867	1116	16	institutions	institution	NOUN
taxlaw-2867	1116	17	granted	grant	VERB
taxlaw-2867	1116	18	preferential	preferential	ADJ
taxlaw-2867	1116	19	tax	tax	NOUN
taxlaw-2867	1116	20	treatment	treatment	NOUN
taxlaw-2867	1116	21	in	in	ADP
taxlaw-2867	1116	22	a	a	DET
taxlaw-2867	1116	23	number	number	NOUN
taxlaw-2867	1116	24	of	of	ADP
taxlaw-2867	1116	25	recent	recent	ADJ
taxlaw-2867	1116	26	bilateral	bilateral	ADJ
taxlaw-2867	1116	27	tax	tax	NOUN
taxlaw-2867	1116	28	treaties	treaty	NOUN
taxlaw-2867	1116	29	may	may	AUX
taxlaw-2867	1116	30	serve	serve	VERB
taxlaw-2867	1116	31	as	as	ADP
taxlaw-2867	1116	32	a	a	DET
taxlaw-2867	1116	33	potential	potential	ADJ
taxlaw-2867	1116	34	model	model	NOUN
taxlaw-2867	1116	35	for	for	ADP
taxlaw-2867	1116	36	future	future	ADJ
taxlaw-2867	1116	37	negotiations	negotiation	NOUN
taxlaw-2867	1116	38	.	.	PUNCT
taxlaw-2867	1117	1	during	during	ADP
taxlaw-2867	1117	2	the	the	DET
taxlaw-2867	1117	3	first	first	ADJ
taxlaw-2867	1117	4	-	-	PUNCT
taxlaw-2867	1117	5	half	half	NOUN
taxlaw-2867	1117	6	of	of	ADP
taxlaw-2867	1117	7	the	the	DET
taxlaw-2867	1117	8	twentieth	twentieth	ADJ
taxlaw-2867	1117	9	century	century	NOUN
taxlaw-2867	1117	10	,	,	PUNCT
taxlaw-2867	1117	11	source	source	NOUN
taxlaw-2867	1117	12	countries	country	NOUN
taxlaw-2867	1117	13	often	often	ADV
taxlaw-2867	1117	14	unilaterally	unilaterally	ADV
taxlaw-2867	1117	15	exempted	exempt	VERB
taxlaw-2867	1117	16	income	income	NOUN
taxlaw-2867	1117	17	earned	earn	VERB
taxlaw-2867	1117	18	by	by	ADP
taxlaw-2867	1117	19	foreign	foreign	ADJ
taxlaw-2867	1117	20	governments	government	NOUN
taxlaw-2867	1117	21	—	—	PUNCT
taxlaw-2867	1117	22	even	even	ADV
taxlaw-2867	1117	23	if	if	SCONJ
taxlaw-2867	1117	24	earned	earn	VERB
taxlaw-2867	1117	25	in	in	ADP
taxlaw-2867	1117	26	a	a	DET
taxlaw-2867	1117	27	commercial	commercial	ADJ
taxlaw-2867	1117	28	capacity	capacity	NOUN
taxlaw-2867	1117	29	—	—	PUNCT
taxlaw-2867	1117	30	from	from	ADP
taxlaw-2867	1117	31	taxation	taxation	NOUN
taxlaw-2867	1117	32	based	base	VERB
taxlaw-2867	1117	33	on	on	ADP
taxlaw-2867	1117	34	the	the	DET
taxlaw-2867	1117	35	international	international	ADJ
taxlaw-2867	1117	36	law	law	NOUN
taxlaw-2867	1117	37	principle	principle	NOUN
taxlaw-2867	1117	38	of	of	ADP
taxlaw-2867	1117	39	sovereign	sovereign	ADJ
taxlaw-2867	1117	40	immunity.367	immunity.367	NOUN
taxlaw-2867	1117	41	for	for	ADP
taxlaw-2867	1117	42	instance	instance	NOUN
taxlaw-2867	1117	43	,	,	PUNCT
taxlaw-2867	1117	44	starting	start	VERB
taxlaw-2867	1117	45	in	in	ADP
taxlaw-2867	1117	46	1917	1917	NUM
taxlaw-2867	1117	47	the	the	DET
taxlaw-2867	1117	48	united	united	PROPN
taxlaw-2867	1117	49	states	states	PROPN
taxlaw-2867	1117	50	provided	provide	VERB
taxlaw-2867	1117	51	a	a	DET
taxlaw-2867	1117	52	broad	broad	ADJ
taxlaw-2867	1117	53	statutory	statutory	ADJ
taxlaw-2867	1117	54	exemption	exemption	NOUN
taxlaw-2867	1117	55	for	for	ADP
taxlaw-2867	1117	56	income	income	NOUN
taxlaw-2867	1117	57	of	of	ADP
taxlaw-2867	1117	58	foreign	foreign	ADJ
taxlaw-2867	1117	59	governments	government	NOUN
taxlaw-2867	1117	60	received	receive	VERB
taxlaw-2867	1117	61	from	from	ADP
taxlaw-2867	1117	62	sources	source	NOUN
taxlaw-2867	1117	63	within	within	ADP
taxlaw-2867	1117	64	the	the	DET
taxlaw-2867	1117	65	united	united	PROPN
taxlaw-2867	1117	66	states.368	states.368	PROPN
taxlaw-2867	1117	67	until	until	ADP
taxlaw-2867	1117	68	1946	1946	NUM
taxlaw-2867	1117	69	,	,	PUNCT
taxlaw-2867	1117	70	the	the	DET
taxlaw-2867	1117	71	exemption	exemption	NOUN
taxlaw-2867	1117	72	was	be	AUX
taxlaw-2867	1117	73	363	363	NUM
taxlaw-2867	1117	74	see	see	NOUN
taxlaw-2867	1117	75	daniel	daniel	PROPN
taxlaw-2867	1117	76	shaviro	shaviro	PROPN
taxlaw-2867	1117	77	,	,	PUNCT
taxlaw-2867	1117	78	the	the	DET
taxlaw-2867	1117	79	case	case	NOUN
taxlaw-2867	1117	80	against	against	ADP
taxlaw-2867	1117	81	foreign	foreign	ADJ
taxlaw-2867	1117	82	tax	tax	NOUN
taxlaw-2867	1117	83	credits	credit	NOUN
taxlaw-2867	1117	84	,	,	PUNCT
taxlaw-2867	1117	85	3	3	NUM
taxlaw-2867	1117	86	j.	j.	PROPN
taxlaw-2867	1117	87	legal	legal	ADJ
taxlaw-2867	1117	88	analysis	analysis	NOUN
taxlaw-2867	1117	89	65	65	NUM
taxlaw-2867	1117	90	(	(	PUNCT
taxlaw-2867	1117	91	2011	2011	NUM
taxlaw-2867	1117	92	)	)	PUNCT
taxlaw-2867	1117	93	.	.	PUNCT
taxlaw-2867	1118	1	shaviro	shaviro	PROPN
taxlaw-2867	1118	2	adopts	adopt	VERB
taxlaw-2867	1118	3	the	the	DET
taxlaw-2867	1118	4	insightful	insightful	ADJ
taxlaw-2867	1118	5	terminology	terminology	NOUN
taxlaw-2867	1118	6	of	of	ADP
taxlaw-2867	1118	7	“	"	PUNCT
taxlaw-2867	1118	8	marginal	marginal	ADJ
taxlaw-2867	1118	9	reimbursement	reimbursement	NOUN
taxlaw-2867	1118	10	rate	rate	NOUN
taxlaw-2867	1118	11	,	,	PUNCT
taxlaw-2867	1118	12	”	"	PUNCT
taxlaw-2867	1118	13	to	to	PART
taxlaw-2867	1118	14	argue	argue	VERB
taxlaw-2867	1118	15	against	against	ADP
taxlaw-2867	1118	16	full	full	ADJ
taxlaw-2867	1118	17	credibility	credibility	NOUN
taxlaw-2867	1118	18	of	of	ADP
taxlaw-2867	1118	19	foreign	foreign	ADJ
taxlaw-2867	1118	20	taxes	taxis	NOUN
taxlaw-2867	1118	21	and	and	CCONJ
taxlaw-2867	1118	22	in	in	ADP
taxlaw-2867	1118	23	favor	favor	NOUN
taxlaw-2867	1118	24	of	of	ADP
taxlaw-2867	1118	25	deductibility	deductibility	NOUN
taxlaw-2867	1118	26	.	.	PUNCT
taxlaw-2867	1119	1	however	however	ADV
taxlaw-2867	1119	2	,	,	PUNCT
taxlaw-2867	1119	3	his	his	PRON
taxlaw-2867	1119	4	analysis	analysis	NOUN
taxlaw-2867	1119	5	is	be	AUX
taxlaw-2867	1119	6	premised	premise	VERB
taxlaw-2867	1119	7	on	on	ADP
taxlaw-2867	1119	8	private	private	ADJ
taxlaw-2867	1119	9	corporations	corporation	NOUN
taxlaw-2867	1119	10	that	that	PRON
taxlaw-2867	1119	11	are	be	AUX
taxlaw-2867	1119	12	indifferent	indifferent	ADJ
taxlaw-2867	1119	13	between	between	ADP
taxlaw-2867	1119	14	paying	pay	VERB
taxlaw-2867	1119	15	foreign	foreign	ADJ
taxlaw-2867	1119	16	and	and	CCONJ
taxlaw-2867	1119	17	domestic	domestic	ADJ
taxlaw-2867	1119	18	tax	tax	NOUN
taxlaw-2867	1119	19	.	.	PUNCT
taxlaw-2867	1120	1	364	364	NUM
taxlaw-2867	1120	2	treas	trea	NOUN
taxlaw-2867	1120	3	.	.	PUNCT
taxlaw-2867	1121	1	reg	reg	PROPN
taxlaw-2867	1121	2	.	.	PUNCT
taxlaw-2867	1122	1	§	§	PROPN
taxlaw-2867	1122	2	1.901	1.901	NUM
taxlaw-2867	1122	3	-	-	SYM
taxlaw-2867	1122	4	2	2	NUM
taxlaw-2867	1122	5	;	;	PUNCT
taxlaw-2867	1122	6	see	see	VERB
taxlaw-2867	1122	7	bret	bret	PROPN
taxlaw-2867	1122	8	wells	wells	PROPN
taxlaw-2867	1122	9	,	,	PUNCT
taxlaw-2867	1122	10	the	the	DET
taxlaw-2867	1122	11	foreign	foreign	ADJ
taxlaw-2867	1122	12	tax	tax	NOUN
taxlaw-2867	1122	13	credit	credit	NOUN
taxlaw-2867	1122	14	war	war	NOUN
taxlaw-2867	1122	15	,	,	PUNCT
taxlaw-2867	1122	16	201	201	NUM
taxlaw-2867	1122	17	byu	byu	PROPN
taxlaw-2867	1122	18	l.	l.	PROPN
taxlaw-2867	1122	19	rev	rev	PROPN
taxlaw-2867	1122	20	.	.	PROPN
taxlaw-2867	1122	21	1895	1895	NUM
taxlaw-2867	1122	22	(	(	PUNCT
taxlaw-2867	1122	23	2016	2016	NUM
taxlaw-2867	1122	24	)	)	PUNCT
taxlaw-2867	1122	25	.	.	PUNCT
taxlaw-2867	1123	1	365	365	NUM
taxlaw-2867	1123	2	see	see	VERB
taxlaw-2867	1123	3	glenn	glenn	PROPN
taxlaw-2867	1123	4	e.	e.	PROPN
taxlaw-2867	1123	5	coven	coven	PROPN
taxlaw-2867	1123	6	,	,	PUNCT
taxlaw-2867	1123	7	international	international	ADJ
taxlaw-2867	1123	8	comity	comity	NOUN
taxlaw-2867	1123	9	and	and	CCONJ
taxlaw-2867	1123	10	the	the	DET
taxlaw-2867	1123	11	foreign	foreign	ADJ
taxlaw-2867	1123	12	tax	tax	NOUN
taxlaw-2867	1123	13	credit	credit	NOUN
taxlaw-2867	1123	14	:	:	PUNCT
taxlaw-2867	1123	15	crediting	credit	VERB
taxlaw-2867	1123	16	nonconforming	nonconforme	VERB
taxlaw-2867	1123	17	taxes	taxis	NOUN
taxlaw-2867	1123	18	,	,	PUNCT
taxlaw-2867	1123	19	4	4	NUM
taxlaw-2867	1123	20	fla	fla	NOUN
taxlaw-2867	1123	21	.	.	PUNCT
taxlaw-2867	1124	1	tax	tax	PROPN
taxlaw-2867	1124	2	rev	rev	PROPN
taxlaw-2867	1124	3	.	.	PROPN
taxlaw-2867	1124	4	83	83	NUM
taxlaw-2867	1124	5	,	,	PUNCT
taxlaw-2867	1124	6	84	84	NUM
taxlaw-2867	1124	7	(	(	PUNCT
taxlaw-2867	1124	8	1999	1999	NUM
taxlaw-2867	1124	9	)	)	PUNCT
taxlaw-2867	1124	10	(	(	PUNCT
taxlaw-2867	1124	11	noting	note	VERB
taxlaw-2867	1124	12	an	an	DET
taxlaw-2867	1124	13	over	over	ADP
taxlaw-2867	1124	14	-	-	PUNCT
taxlaw-2867	1124	15	inclusive	inclusive	ADJ
taxlaw-2867	1124	16	description	description	NOUN
taxlaw-2867	1124	17	of	of	ADP
taxlaw-2867	1124	18	creditable	creditable	ADJ
taxlaw-2867	1124	19	taxes	taxis	NOUN
taxlaw-2867	1124	20	may	may	AUX
taxlaw-2867	1124	21	result	result	VERB
taxlaw-2867	1124	22	in	in	ADP
taxlaw-2867	1124	23	foreign	foreign	ADJ
taxlaw-2867	1124	24	income	income	NOUN
taxlaw-2867	1124	25	being	be	AUX
taxlaw-2867	1124	26	taxed	tax	VERB
taxlaw-2867	1124	27	more	more	ADV
taxlaw-2867	1124	28	lightly	lightly	ADV
taxlaw-2867	1124	29	than	than	ADP
taxlaw-2867	1124	30	domestic	domestic	ADJ
taxlaw-2867	1124	31	income	income	NOUN
taxlaw-2867	1124	32	)	)	PUNCT
taxlaw-2867	1124	33	.	.	PUNCT
taxlaw-2867	1125	1	366	366	NUM
taxlaw-2867	1125	2	see	see	VERB
taxlaw-2867	1125	3	wang	wang	PROPN
taxlaw-2867	1125	4	wenjing	wenjing	PROPN
taxlaw-2867	1125	5	&	&	CCONJ
taxlaw-2867	1125	6	lai	lai	PROPN
taxlaw-2867	1125	7	hongyu	hongyu	PROPN
taxlaw-2867	1125	8	,	,	PUNCT
taxlaw-2867	1125	9	supra	supra	PROPN
taxlaw-2867	1125	10	note	note	NOUN
taxlaw-2867	1125	11	319	319	NUM
taxlaw-2867	1125	12	,	,	PUNCT
taxlaw-2867	1125	13	at	at	ADP
taxlaw-2867	1125	14	57	57	NUM
taxlaw-2867	1125	15	.	.	PUNCT
taxlaw-2867	1126	1	367	367	NUM
taxlaw-2867	1126	2	see	see	VERB
taxlaw-2867	1126	3	generally	generally	ADV
taxlaw-2867	1126	4	matthew	matthew	PROPN
taxlaw-2867	1126	5	a.	a.	PROPN
taxlaw-2867	1126	6	melone	melone	PROPN
taxlaw-2867	1126	7	,	,	PUNCT
taxlaw-2867	1126	8	should	should	AUX
taxlaw-2867	1126	9	the	the	DET
taxlaw-2867	1126	10	united	united	PROPN
taxlaw-2867	1126	11	states	states	PROPN
taxlaw-2867	1126	12	tax	tax	VERB
taxlaw-2867	1126	13	sovereign	sovereign	ADJ
taxlaw-2867	1126	14	wealth	wealth	NOUN
taxlaw-2867	1126	15	funds	fund	NOUN
taxlaw-2867	1126	16	?	?	PUNCT
taxlaw-2867	1126	17	,	,	PUNCT
taxlaw-2867	1126	18	143	143	PROPN
taxlaw-2867	1126	19	b.u	b.u	PROPN
taxlaw-2867	1126	20	.	.	PROPN
taxlaw-2867	1126	21	int'l	int'l	PROPN
taxlaw-2867	1126	22	l.j	l.j	PROPN
taxlaw-2867	1126	23	.	.	PROPN
taxlaw-2867	1126	24	143	143	NUM
taxlaw-2867	1126	25	,	,	PUNCT
taxlaw-2867	1126	26	176	176	NUM
taxlaw-2867	1126	27	-	-	SYM
taxlaw-2867	1126	28	89	89	NUM
taxlaw-2867	1126	29	(	(	PUNCT
taxlaw-2867	1126	30	2009	2009	NUM
taxlaw-2867	1126	31	)	)	PUNCT
taxlaw-2867	1126	32	(	(	PUNCT
taxlaw-2867	1126	33	providing	provide	VERB
taxlaw-2867	1126	34	a	a	DET
taxlaw-2867	1126	35	history	history	NOUN
taxlaw-2867	1126	36	of	of	ADP
taxlaw-2867	1126	37	the	the	DET
taxlaw-2867	1126	38	principle	principle	NOUN
taxlaw-2867	1126	39	of	of	ADP
taxlaw-2867	1126	40	sovereign	sovereign	ADJ
taxlaw-2867	1126	41	immunity	immunity	NOUN
taxlaw-2867	1126	42	)	)	PUNCT
taxlaw-2867	1126	43	.	.	PUNCT
taxlaw-2867	1127	1	368	368	NUM
taxlaw-2867	1127	2	the	the	DET
taxlaw-2867	1127	3	initial	initial	ADJ
taxlaw-2867	1127	4	1917	1917	NUM
taxlaw-2867	1127	5	exemption	exemption	NOUN
taxlaw-2867	1127	6	applied	apply	VERB
taxlaw-2867	1127	7	to	to	ADP
taxlaw-2867	1127	8	investments	investment	NOUN
taxlaw-2867	1127	9	in	in	ADP
taxlaw-2867	1127	10	u.s	u.s	PROPN
taxlaw-2867	1127	11	.	.	PROPN
taxlaw-2867	1127	12	stocks	stock	NOUN
taxlaw-2867	1127	13	,	,	PUNCT
taxlaw-2867	1127	14	bonds	bond	NOUN
taxlaw-2867	1127	15	,	,	PUNCT
taxlaw-2867	1127	16	other	other	ADJ
taxlaw-2867	1127	17	domestic	domestic	ADJ
taxlaw-2867	1127	18	securities	security	NOUN
taxlaw-2867	1127	19	,	,	PUNCT
taxlaw-2867	1127	20	and	and	CCONJ
taxlaw-2867	1127	21	bank	bank	NOUN
taxlaw-2867	1127	22	deposits	deposit	NOUN
taxlaw-2867	1127	23	and	and	CCONJ
taxlaw-2867	1127	24	was	be	AUX
taxlaw-2867	1127	25	expanded	expand	VERB
taxlaw-2867	1127	26	the	the	DET
taxlaw-2867	1127	27	next	next	ADJ
taxlaw-2867	1127	28	year	year	NOUN
taxlaw-2867	1127	29	to	to	PART
taxlaw-2867	1127	30	include	include	VERB
taxlaw-2867	1127	31	income	income	NOUN
taxlaw-2867	1127	32	“	"	PUNCT
taxlaw-2867	1127	33	from	from	ADP
taxlaw-2867	1127	34	any	any	DET
taxlaw-2867	1127	35	other	other	ADJ
taxlaw-2867	1127	36	source	source	NOUN
taxlaw-2867	1127	37	within	within	ADP
taxlaw-2867	1127	38	the	the	DET
taxlaw-2867	1127	39	united	united	PROPN
taxlaw-2867	1127	40	states	states	PROPN
taxlaw-2867	1127	41	.	.	PUNCT
taxlaw-2867	1127	42	”	"	PUNCT
taxlaw-2867	1127	43	see	see	VERB
taxlaw-2867	1127	44	an	an	DET
taxlaw-2867	1127	45	act	act	NOUN
taxlaw-2867	1127	46	to	to	PART
taxlaw-2867	1127	47	provide	provide	VERB
taxlaw-2867	1127	48	revenue	revenue	NOUN
taxlaw-2867	1127	49	to	to	PART
taxlaw-2867	1127	50	defray	defray	VERB
taxlaw-2867	1127	51	war	war	NOUN
taxlaw-2867	1127	52	expenses	expense	NOUN
taxlaw-2867	1127	53	and	and	CCONJ
taxlaw-2867	1127	54	for	for	ADP
taxlaw-2867	1127	55	other	other	ADJ
taxlaw-2867	1127	56	purposes	purpose	NOUN
taxlaw-2867	1127	57	,	,	PUNCT
taxlaw-2867	1127	58	pub	pub	NOUN
taxlaw-2867	1127	59	.	.	PUNCT
taxlaw-2867	1128	1	l.	l.	PROPN
taxlaw-2867	1128	2	no	no	INTJ
taxlaw-2867	1128	3	.	.	PROPN
taxlaw-2867	1129	1	50	50	NUM
taxlaw-2867	1129	2	,	,	PUNCT
taxlaw-2867	1130	1	§	§	PROPN
taxlaw-2867	1130	2	1211	1211	NUM
taxlaw-2867	1130	3	,	,	PUNCT
taxlaw-2867	1130	4	40	40	NUM
taxlaw-2867	1130	5	stat	stat	NOUN
taxlaw-2867	1130	6	.	.	PUNCT
taxlaw-2867	1131	1	300	300	NUM
taxlaw-2867	1131	2	,	,	PUNCT
taxlaw-2867	1131	3	337	337	NUM
taxlaw-2867	1131	4	(	(	PUNCT
taxlaw-2867	1131	5	1917	1917	NUM
taxlaw-2867	1131	6	)	)	PUNCT
taxlaw-2867	1131	7	;	;	PUNCT
taxlaw-2867	1131	8	an	an	DET
taxlaw-2867	1131	9	act	act	NOUN
taxlaw-2867	1131	10	to	to	PART
taxlaw-2867	1131	11	provide	provide	VERB
taxlaw-2867	1131	12	revenue	revenue	NOUN
taxlaw-2867	1131	13	and	and	CCONJ
taxlaw-2867	1131	14	for	for	ADP
taxlaw-2867	1131	15	other	other	ADJ
taxlaw-2867	1131	16	purposes	purpose	NOUN
taxlaw-2867	1131	17	,	,	PUNCT
taxlaw-2867	1131	18	pub	pub	NOUN
taxlaw-2867	1131	19	.	.	PUNCT
taxlaw-2867	1132	1	l.	l.	PROPN
taxlaw-2867	1132	2	no	no	INTJ
taxlaw-2867	1132	3	.	.	PROPN
taxlaw-2867	1133	1	254	254	NUM
taxlaw-2867	1133	2	,	,	PUNCT
taxlaw-2867	1133	3	§	§	PROPN
taxlaw-2867	1133	4	213(b)(5	213(b)(5	PROPN
taxlaw-2867	1133	5	)	)	PUNCT
taxlaw-2867	1133	6	,	,	PUNCT
taxlaw-2867	1134	1	40	40	NUM
taxlaw-2867	1134	2	stat	stat	NOUN
taxlaw-2867	1134	3	.	.	PUNCT
taxlaw-2867	1134	4	1057	1057	NUM
taxlaw-2867	1134	5	,	,	PUNCT
taxlaw-2867	1134	6	1066	1066	NUM
taxlaw-2867	1134	7	(	(	PUNCT
taxlaw-2867	1134	8	1918	1918	NUM
taxlaw-2867	1134	9	)	)	PUNCT
taxlaw-2867	1134	10	;	;	PUNCT
taxlaw-2867	1134	11	2018	2018	NUM
taxlaw-2867	1134	12	]	]	PUNCT
taxlaw-2867	1134	13	129	129	NUM
taxlaw-2867	1134	14	chinese	chinese	ADJ
taxlaw-2867	1134	15	state	state	NOUN
taxlaw-2867	1134	16	capitalism	capitalism	NOUN
taxlaw-2867	1134	17	and	and	CCONJ
taxlaw-2867	1134	18	the	the	DET
taxlaw-2867	1134	19	international	international	ADJ
taxlaw-2867	1134	20	tax	tax	NOUN
taxlaw-2867	1134	21	regime	regime	NOUN
taxlaw-2867	1134	22	often	often	ADV
taxlaw-2867	1134	23	interpreted	interpret	VERB
taxlaw-2867	1134	24	to	to	PART
taxlaw-2867	1134	25	apply	apply	VERB
taxlaw-2867	1134	26	to	to	ADP
taxlaw-2867	1134	27	income	income	NOUN
taxlaw-2867	1134	28	earned	earn	VERB
taxlaw-2867	1134	29	from	from	ADP
taxlaw-2867	1134	30	commercial	commercial	ADJ
taxlaw-2867	1134	31	activities	activity	NOUN
taxlaw-2867	1134	32	undertaken	undertake	VERB
taxlaw-2867	1134	33	by	by	ADP
taxlaw-2867	1134	34	corporations	corporation	NOUN
taxlaw-2867	1134	35	wholly	wholly	ADV
taxlaw-2867	1134	36	-	-	PUNCT
taxlaw-2867	1134	37	owned	own	VERB
taxlaw-2867	1134	38	by	by	ADP
taxlaw-2867	1134	39	a	a	DET
taxlaw-2867	1134	40	foreign	foreign	ADJ
taxlaw-2867	1134	41	government.369	government.369	NOUN
taxlaw-2867	1134	42	for	for	ADP
taxlaw-2867	1134	43	example	example	NOUN
taxlaw-2867	1134	44	,	,	PUNCT
taxlaw-2867	1134	45	in	in	ADP
taxlaw-2867	1134	46	the	the	DET
taxlaw-2867	1134	47	1920s	1920s	NUM
taxlaw-2867	1134	48	,	,	PUNCT
taxlaw-2867	1134	49	income	income	NOUN
taxlaw-2867	1134	50	earned	earn	VERB
taxlaw-2867	1134	51	by	by	ADP
taxlaw-2867	1134	52	a	a	DET
taxlaw-2867	1134	53	maine	maine	NOUN
taxlaw-2867	1134	54	corporation	corporation	NOUN
taxlaw-2867	1134	55	wholly	wholly	ADV
taxlaw-2867	1134	56	owned	own	VERB
taxlaw-2867	1134	57	by	by	ADP
taxlaw-2867	1134	58	nicaragua	nicaragua	PROPN
taxlaw-2867	1134	59	that	that	PRON
taxlaw-2867	1134	60	operated	operate	VERB
taxlaw-2867	1134	61	railways	railway	NOUN
taxlaw-2867	1134	62	and	and	CCONJ
taxlaw-2867	1134	63	steamships	steamship	NOUN
taxlaw-2867	1134	64	was	be	AUX
taxlaw-2867	1134	65	found	find	VERB
taxlaw-2867	1134	66	to	to	PART
taxlaw-2867	1134	67	be	be	AUX
taxlaw-2867	1134	68	exempt	exempt	ADJ
taxlaw-2867	1134	69	from	from	ADP
taxlaw-2867	1134	70	u.s	u.s	PROPN
taxlaw-2867	1134	71	.	.	PROPN
taxlaw-2867	1134	72	taxation.370	taxation.370	PROPN
taxlaw-2867	1134	73	however	however	ADV
taxlaw-2867	1134	74	,	,	PUNCT
taxlaw-2867	1134	75	after	after	ADP
taxlaw-2867	1134	76	1946	1946	NUM
taxlaw-2867	1134	77	,	,	PUNCT
taxlaw-2867	1134	78	the	the	DET
taxlaw-2867	1134	79	i.r.s	i.r.s	NOUN
taxlaw-2867	1134	80	.	.	PUNCT
taxlaw-2867	1135	1	“	"	PUNCT
taxlaw-2867	1135	2	did	do	VERB
taxlaw-2867	1135	3	a	a	DET
taxlaw-2867	1135	4	complete	complete	ADJ
taxlaw-2867	1135	5	about	about	NOUN
taxlaw-2867	1135	6	-	-	PUNCT
taxlaw-2867	1135	7	face	face	NOUN
taxlaw-2867	1135	8	on	on	ADP
taxlaw-2867	1135	9	this	this	DET
taxlaw-2867	1135	10	issue	issue	NOUN
taxlaw-2867	1135	11	”	"	PUNCT
taxlaw-2867	1135	12	and	and	CCONJ
taxlaw-2867	1135	13	implemented	implement	VERB
taxlaw-2867	1135	14	varying	vary	VERB
taxlaw-2867	1135	15	tests	test	NOUN
taxlaw-2867	1135	16	designed	design	VERB
taxlaw-2867	1135	17	to	to	PART
taxlaw-2867	1135	18	limit	limit	VERB
taxlaw-2867	1135	19	the	the	DET
taxlaw-2867	1135	20	exemption	exemption	NOUN
taxlaw-2867	1135	21	only	only	ADV
taxlaw-2867	1135	22	to	to	PART
taxlaw-2867	1135	23	income	income	VERB
taxlaw-2867	1135	24	related	relate	VERB
taxlaw-2867	1135	25	to	to	ADP
taxlaw-2867	1135	26	governmental	governmental	ADJ
taxlaw-2867	1135	27	functions	function	NOUN
taxlaw-2867	1135	28	,	,	PUNCT
taxlaw-2867	1135	29	making	make	VERB
taxlaw-2867	1135	30	income	income	NOUN
taxlaw-2867	1135	31	related	relate	VERB
taxlaw-2867	1135	32	to	to	ADP
taxlaw-2867	1135	33	commercial	commercial	ADJ
taxlaw-2867	1135	34	activities	activity	NOUN
taxlaw-2867	1135	35	taxable.371	taxable.371	NOUN
taxlaw-2867	1135	36	this	this	PRON
taxlaw-2867	1135	37	reflected	reflect	VERB
taxlaw-2867	1135	38	a	a	DET
taxlaw-2867	1135	39	general	general	ADJ
taxlaw-2867	1135	40	shift	shift	NOUN
taxlaw-2867	1135	41	by	by	ADP
taxlaw-2867	1135	42	the	the	DET
taxlaw-2867	1135	43	united	united	PROPN
taxlaw-2867	1135	44	states	states	PROPN
taxlaw-2867	1135	45	to	to	ADP
taxlaw-2867	1135	46	a	a	DET
taxlaw-2867	1135	47	restrictive	restrictive	ADJ
taxlaw-2867	1135	48	conception	conception	NOUN
taxlaw-2867	1135	49	of	of	ADP
taxlaw-2867	1135	50	sovereign	sovereign	ADJ
taxlaw-2867	1135	51	immunity	immunity	NOUN
taxlaw-2867	1135	52	across	across	ADP
taxlaw-2867	1135	53	all	all	DET
taxlaw-2867	1135	54	areas	area	NOUN
taxlaw-2867	1135	55	of	of	ADP
taxlaw-2867	1135	56	law	law	NOUN
taxlaw-2867	1135	57	by	by	ADP
taxlaw-2867	1135	58	1952	1952	NUM
taxlaw-2867	1135	59	in	in	ADP
taxlaw-2867	1135	60	response	response	NOUN
taxlaw-2867	1135	61	to	to	ADP
taxlaw-2867	1135	62	the	the	DET
taxlaw-2867	1135	63	rise	rise	NOUN
taxlaw-2867	1135	64	of	of	ADP
taxlaw-2867	1135	65	state	state	NOUN
taxlaw-2867	1135	66	trading	trading	NOUN
taxlaw-2867	1135	67	corporations	corporation	NOUN
taxlaw-2867	1135	68	in	in	ADP
taxlaw-2867	1135	69	the	the	DET
taxlaw-2867	1135	70	post	post	ADJ
taxlaw-2867	1135	71	-	-	ADJ
taxlaw-2867	1135	72	war	war	NOUN
taxlaw-2867	1135	73	era.372	era.372	VERB
taxlaw-2867	1135	74	by	by	ADP
taxlaw-2867	1135	75	the	the	DET
taxlaw-2867	1135	76	1970s	1970	NOUN
taxlaw-2867	1135	77	this	this	DET
taxlaw-2867	1135	78	narrower	narrow	ADJ
taxlaw-2867	1135	79	conception	conception	NOUN
taxlaw-2867	1135	80	of	of	ADP
taxlaw-2867	1135	81	sovereign	sovereign	ADJ
taxlaw-2867	1135	82	immunity	immunity	NOUN
taxlaw-2867	1135	83	was	be	AUX
taxlaw-2867	1135	84	adopted	adopt	VERB
taxlaw-2867	1135	85	by	by	ADP
taxlaw-2867	1135	86	other	other	ADJ
taxlaw-2867	1135	87	developed	develop	VERB
taxlaw-2867	1135	88	nations.373	nations.373	NOUN
taxlaw-2867	1135	89	as	as	ADP
taxlaw-2867	1135	90	a	a	DET
taxlaw-2867	1135	91	result	result	NOUN
taxlaw-2867	1135	92	,	,	PUNCT
taxlaw-2867	1135	93	under	under	ADP
taxlaw-2867	1135	94	statutory	statutory	ADJ
taxlaw-2867	1135	95	law	law	NOUN
taxlaw-2867	1135	96	oecd	oecd	PROPN
taxlaw-2867	1135	97	countries	country	NOUN
taxlaw-2867	1135	98	either	either	CCONJ
taxlaw-2867	1135	99	tax	tax	NOUN
taxlaw-2867	1135	100	all	all	DET
taxlaw-2867	1135	101	income	income	NOUN
taxlaw-2867	1135	102	earned	earn	VERB
taxlaw-2867	1135	103	by	by	ADP
taxlaw-2867	1135	104	foreign	foreign	ADJ
taxlaw-2867	1135	105	governments	government	NOUN
taxlaw-2867	1135	106	or	or	CCONJ
taxlaw-2867	1135	107	exempt	exempt	VERB
taxlaw-2867	1135	108	only	only	ADV
taxlaw-2867	1135	109	passive	passive	ADJ
taxlaw-2867	1135	110	income	income	NOUN
taxlaw-2867	1135	111	not	not	PART
taxlaw-2867	1135	112	associated	associate	VERB
taxlaw-2867	1135	113	with	with	ADP
taxlaw-2867	1135	114	commercial	commercial	ADJ
taxlaw-2867	1135	115	activity.374	activity.374	NOUN
taxlaw-2867	1135	116	a	a	DET
taxlaw-2867	1135	117	number	number	NOUN
taxlaw-2867	1135	118	of	of	ADP
taxlaw-2867	1135	119	western	western	ADJ
taxlaw-2867	1135	120	scholars	scholar	NOUN
taxlaw-2867	1135	121	have	have	AUX
taxlaw-2867	1135	122	argued	argue	VERB
taxlaw-2867	1135	123	that	that	SCONJ
taxlaw-2867	1135	124	the	the	DET
taxlaw-2867	1135	125	remaining	remain	VERB
taxlaw-2867	1135	126	exemptions	exemption	NOUN
taxlaw-2867	1135	127	should	should	AUX
taxlaw-2867	1135	128	be	be	AUX
taxlaw-2867	1135	129	further	far	ADV
taxlaw-2867	1135	130	narrowed	narrow	VERB
taxlaw-2867	1135	131	to	to	PART
taxlaw-2867	1135	132	ensure	ensure	VERB
taxlaw-2867	1135	133	that	that	SCONJ
taxlaw-2867	1135	134	passive	passive	ADJ
taxlaw-2867	1135	135	investments	investment	NOUN
taxlaw-2867	1135	136	by	by	ADP
taxlaw-2867	1135	137	foreign	foreign	ADJ
taxlaw-2867	1135	138	sovereign	sovereign	ADJ
taxlaw-2867	1135	139	wealth	wealth	NOUN
taxlaw-2867	1135	140	funds	fund	NOUN
taxlaw-2867	1135	141	are	be	AUX
taxlaw-2867	1135	142	taxable.375	taxable.375	ADJ
taxlaw-2867	1135	143	as	as	ADP
taxlaw-2867	1135	144	a	a	DET
taxlaw-2867	1135	145	result	result	NOUN
taxlaw-2867	1135	146	,	,	PUNCT
taxlaw-2867	1135	147	by	by	ADP
taxlaw-2867	1135	148	the	the	DET
taxlaw-2867	1135	149	time	time	NOUN
taxlaw-2867	1135	150	that	that	PRON
taxlaw-2867	1135	151	china	china	PROPN
taxlaw-2867	1135	152	began	begin	VERB
taxlaw-2867	1135	153	negotiating	negotiate	VERB
taxlaw-2867	1135	154	its	its	PRON
taxlaw-2867	1135	155	first	first	ADJ
taxlaw-2867	1135	156	bilateral	bilateral	ADJ
taxlaw-2867	1135	157	tax	tax	NOUN
taxlaw-2867	1135	158	treaties	treaty	NOUN
taxlaw-2867	1135	159	in	in	ADP
taxlaw-2867	1135	160	the	the	DET
taxlaw-2867	1135	161	early	early	ADJ
taxlaw-2867	1135	162	1980s	1980s	NUM
taxlaw-2867	1135	163	,	,	PUNCT
taxlaw-2867	1135	164	its	its	PRON
taxlaw-2867	1135	165	negotiation	negotiation	NOUN
taxlaw-2867	1135	166	partners	partner	NOUN
taxlaw-2867	1135	167	provided	provide	VERB
taxlaw-2867	1135	168	only	only	ADV
taxlaw-2867	1135	169	limited	limited	ADJ
taxlaw-2867	1135	170	exemptions	exemption	NOUN
taxlaw-2867	1135	171	,	,	PUNCT
taxlaw-2867	1135	172	if	if	SCONJ
taxlaw-2867	1135	173	any	any	PRON
taxlaw-2867	1135	174	,	,	PUNCT
taxlaw-2867	1135	175	for	for	ADP
taxlaw-2867	1135	176	income	income	NOUN
taxlaw-2867	1135	177	earned	earn	VERB
taxlaw-2867	1135	178	by	by	ADP
taxlaw-2867	1135	179	government	government	NOUN
taxlaw-2867	1135	180	entities	entity	NOUN
taxlaw-2867	1135	181	.	.	PUNCT
taxlaw-2867	1136	1	even	even	ADV
taxlaw-2867	1136	2	today	today	NOUN
taxlaw-2867	1136	3	,	,	PUNCT
taxlaw-2867	1136	4	perhaps	perhaps	ADV
taxlaw-2867	1136	5	reflecting	reflect	VERB
taxlaw-2867	1136	6	the	the	DET
taxlaw-2867	1136	7	standard	standard	ADJ
taxlaw-2867	1136	8	continental	continental	ADJ
taxlaw-2867	1136	9	european	european	PROPN
taxlaw-2867	1136	10	practice,376	practice,376	VERB
taxlaw-2867	1136	11	the	the	DET
taxlaw-2867	1136	12	text	text	NOUN
taxlaw-2867	1136	13	of	of	ADP
taxlaw-2867	1136	14	the	the	DET
taxlaw-2867	1136	15	oecd	oecd	PROPN
taxlaw-2867	1136	16	and	and	CCONJ
taxlaw-2867	1136	17	united	united	PROPN
taxlaw-2867	1136	18	nations	nations	PROPN
taxlaw-2867	1136	19	model	model	NOUN
taxlaw-2867	1136	20	treaties	treaty	NOUN
taxlaw-2867	1136	21	do	do	AUX
taxlaw-2867	1136	22	not	not	PART
taxlaw-2867	1136	23	include	include	VERB
taxlaw-2867	1136	24	any	any	DET
taxlaw-2867	1136	25	see	see	NOUN
taxlaw-2867	1136	26	also	also	ADV
taxlaw-2867	1136	27	melone	melone	PROPN
taxlaw-2867	1136	28	,	,	PUNCT
taxlaw-2867	1136	29	supra	supra	PROPN
taxlaw-2867	1136	30	note	note	NOUN
taxlaw-2867	1136	31	367	367	NUM
taxlaw-2867	1136	32	,	,	PUNCT
taxlaw-2867	1136	33	at	at	ADP
taxlaw-2867	1136	34	203	203	NUM
taxlaw-2867	1136	35	-	-	SYM
taxlaw-2867	1136	36	07	07	NUM
taxlaw-2867	1136	37	(	(	PUNCT
taxlaw-2867	1136	38	discussing	discuss	VERB
taxlaw-2867	1136	39	the	the	DET
taxlaw-2867	1136	40	legislative	legislative	ADJ
taxlaw-2867	1136	41	history	history	NOUN
taxlaw-2867	1136	42	of	of	ADP
taxlaw-2867	1136	43	current	current	ADJ
taxlaw-2867	1136	44	internal	internal	ADJ
taxlaw-2867	1136	45	revenue	revenue	NOUN
taxlaw-2867	1136	46	code	code	NOUN
taxlaw-2867	1136	47	section	section	NOUN
taxlaw-2867	1136	48	892	892	NUM
taxlaw-2867	1136	49	)	)	PUNCT
taxlaw-2867	1136	50	.	.	PUNCT
taxlaw-2867	1137	1	369	369	NUM
taxlaw-2867	1137	2	see	see	VERB
taxlaw-2867	1137	3	melone	melone	PROPN
taxlaw-2867	1137	4	,	,	PUNCT
taxlaw-2867	1137	5	supra	supra	PROPN
taxlaw-2867	1137	6	note	note	PROPN
taxlaw-2867	1137	7	367	367	NUM
taxlaw-2867	1137	8	,	,	PUNCT
taxlaw-2867	1137	9	at	at	ADP
taxlaw-2867	1137	10	204	204	NUM
taxlaw-2867	1137	11	.	.	PUNCT
taxlaw-2867	1138	1	370	370	NUM
taxlaw-2867	1138	2	see	see	VERB
taxlaw-2867	1138	3	setser	setser	NOUN
taxlaw-2867	1138	4	,	,	PUNCT
taxlaw-2867	1138	5	supra	supra	PROPN
taxlaw-2867	1138	6	note	note	NOUN
taxlaw-2867	1138	7	283	283	NUM
taxlaw-2867	1138	8	,	,	PUNCT
taxlaw-2867	1138	9	at	at	ADP
taxlaw-2867	1138	10	298	298	NUM
taxlaw-2867	1138	11	-	-	SYM
taxlaw-2867	1138	12	99	99	NUM
taxlaw-2867	1138	13	;	;	PUNCT
taxlaw-2867	1138	14	see	see	VERB
taxlaw-2867	1138	15	also	also	ADV
taxlaw-2867	1138	16	o.d	o.d	PROPN
taxlaw-2867	1138	17	.	.	PROPN
taxlaw-2867	1138	18	182	182	NUM
taxlaw-2867	1138	19	,	,	PUNCT
taxlaw-2867	1138	20	1	1	NUM
taxlaw-2867	1138	21	c.b	c.b	PROPN
taxlaw-2867	1138	22	.	.	PROPN
taxlaw-2867	1138	23	90	90	NUM
taxlaw-2867	1138	24	(	(	PUNCT
taxlaw-2867	1138	25	1919	1919	NUM
taxlaw-2867	1138	26	)	)	PUNCT
taxlaw-2867	1138	27	;	;	PUNCT
taxlaw-2867	1139	1	o.d	o.d	PROPN
taxlaw-2867	1139	2	.	.	PROPN
taxlaw-2867	1139	3	515	515	NUM
taxlaw-2867	1139	4	,	,	PUNCT
taxlaw-2867	1139	5	2	2	NUM
taxlaw-2867	1139	6	c.b	c.b	PROPN
taxlaw-2867	1139	7	.	.	PROPN
taxlaw-2867	1139	8	96	96	NUM
taxlaw-2867	1139	9	(	(	PUNCT
taxlaw-2867	1139	10	1920	1920	NUM
taxlaw-2867	1139	11	)	)	PUNCT
taxlaw-2867	1139	12	;	;	PUNCT
taxlaw-2867	1139	13	o.d	o.d	PROPN
taxlaw-2867	1139	14	.	.	PROPN
taxlaw-2867	1139	15	628	628	NUM
taxlaw-2867	1139	16	,	,	PUNCT
taxlaw-2867	1139	17	3	3	NUM
taxlaw-2867	1139	18	c.b	c.b	PROPN
taxlaw-2867	1139	19	.	.	PROPN
taxlaw-2867	1139	20	124	124	NUM
taxlaw-2867	1139	21	(	(	PUNCT
taxlaw-2867	1139	22	1920	1920	NUM
taxlaw-2867	1139	23	)	)	PUNCT
taxlaw-2867	1139	24	(	(	PUNCT
taxlaw-2867	1139	25	all	all	PRON
taxlaw-2867	1139	26	ruling	rule	VERB
taxlaw-2867	1139	27	that	that	SCONJ
taxlaw-2867	1139	28	income	income	NOUN
taxlaw-2867	1139	29	earned	earn	VERB
taxlaw-2867	1139	30	by	by	ADP
taxlaw-2867	1139	31	a	a	DET
taxlaw-2867	1139	32	foreign	foreign	ADJ
taxlaw-2867	1139	33	government	government	NOUN
taxlaw-2867	1139	34	in	in	ADP
taxlaw-2867	1139	35	the	the	DET
taxlaw-2867	1139	36	u.s	u.s	PROPN
taxlaw-2867	1139	37	.	.	PROPN
taxlaw-2867	1139	38	from	from	ADP
taxlaw-2867	1139	39	commercial	commercial	ADJ
taxlaw-2867	1139	40	operations	operation	NOUN
taxlaw-2867	1139	41	was	be	AUX
taxlaw-2867	1139	42	exempt	exempt	ADJ
taxlaw-2867	1139	43	from	from	ADP
taxlaw-2867	1139	44	u.s	u.s	PROPN
taxlaw-2867	1139	45	.	.	PROPN
taxlaw-2867	1139	46	taxation	taxation	NOUN
taxlaw-2867	1139	47	)	)	PUNCT
taxlaw-2867	1139	48	.	.	PUNCT
taxlaw-2867	1140	1	371	371	NUM
taxlaw-2867	1140	2	see	see	VERB
taxlaw-2867	1140	3	melone	melone	PROPN
taxlaw-2867	1140	4	,	,	PUNCT
taxlaw-2867	1140	5	supra	supra	PROPN
taxlaw-2867	1140	6	note	note	PROPN
taxlaw-2867	1140	7	367	367	NUM
taxlaw-2867	1140	8	,	,	PUNCT
taxlaw-2867	1140	9	at	at	ADP
taxlaw-2867	1140	10	204	204	NUM
taxlaw-2867	1140	11	-	-	SYM
taxlaw-2867	1140	12	05	05	NUM
taxlaw-2867	1140	13	.	.	PUNCT
taxlaw-2867	1141	1	372	372	NUM
taxlaw-2867	1141	2	see	see	VERB
taxlaw-2867	1141	3	david	david	PROPN
taxlaw-2867	1141	4	r.	r.	PROPN
taxlaw-2867	1141	5	tillinghast	tillinghast	PROPN
taxlaw-2867	1141	6	,	,	PUNCT
taxlaw-2867	1141	7	sovereign	sovereign	ADJ
taxlaw-2867	1141	8	immunity	immunity	NOUN
taxlaw-2867	1141	9	from	from	ADP
taxlaw-2867	1141	10	the	the	DET
taxlaw-2867	1141	11	tax	tax	NOUN
taxlaw-2867	1141	12	collector	collector	NOUN
taxlaw-2867	1141	13	:	:	PUNCT
taxlaw-2867	1141	14	united	united	PROPN
taxlaw-2867	1141	15	states	states	PROPN
taxlaw-2867	1141	16	income	income	NOUN
taxlaw-2867	1141	17	taxation	taxation	NOUN
taxlaw-2867	1141	18	of	of	ADP
taxlaw-2867	1141	19	foreign	foreign	ADJ
taxlaw-2867	1141	20	governments	government	NOUN
taxlaw-2867	1141	21	and	and	CCONJ
taxlaw-2867	1141	22	international	international	ADJ
taxlaw-2867	1141	23	organizations	organization	NOUN
taxlaw-2867	1141	24	,	,	PUNCT
taxlaw-2867	1141	25	10	10	NUM
taxlaw-2867	1141	26	law	law	NOUN
taxlaw-2867	1141	27	&	&	CCONJ
taxlaw-2867	1141	28	pol'y	pol'y	NOUN
taxlaw-2867	1141	29	int'l	int'l	NOUN
taxlaw-2867	1141	30	bus	bus	NOUN
taxlaw-2867	1141	31	.	.	PUNCT
taxlaw-2867	1142	1	495	495	NUM
taxlaw-2867	1142	2	,	,	PUNCT
taxlaw-2867	1142	3	531	531	NUM
taxlaw-2867	1142	4	(	(	PUNCT
taxlaw-2867	1142	5	1978	1978	NUM
taxlaw-2867	1142	6	)	)	PUNCT
taxlaw-2867	1142	7	;	;	PUNCT
taxlaw-2867	1142	8	sigmund	sigmund	PROPN
taxlaw-2867	1142	9	timberg	timberg	PROPN
taxlaw-2867	1142	10	,	,	PUNCT
taxlaw-2867	1142	11	sovereign	sovereign	ADJ
taxlaw-2867	1142	12	immunity	immunity	NOUN
taxlaw-2867	1142	13	,	,	PUNCT
taxlaw-2867	1142	14	state	state	NOUN
taxlaw-2867	1142	15	trading	trading	NOUN
taxlaw-2867	1142	16	,	,	PUNCT
taxlaw-2867	1142	17	socialism	socialism	NOUN
taxlaw-2867	1142	18	and	and	CCONJ
taxlaw-2867	1142	19	self	self	NOUN
taxlaw-2867	1142	20	-	-	PUNCT
taxlaw-2867	1142	21	deception	deception	NOUN
taxlaw-2867	1142	22	,	,	PUNCT
taxlaw-2867	1142	23	56	56	NUM
taxlaw-2867	1142	24	nw	nw	NOUN
taxlaw-2867	1142	25	.	.	PUNCT
taxlaw-2867	1142	26	u.	u.	PROPN
taxlaw-2867	1142	27	l.	l.	PROPN
taxlaw-2867	1142	28	rev	rev	PROPN
taxlaw-2867	1142	29	.	.	PROPN
taxlaw-2867	1143	1	109	109	NUM
taxlaw-2867	1143	2	(	(	PUNCT
taxlaw-2867	1143	3	1961	1961	NUM
taxlaw-2867	1143	4	-	-	SYM
taxlaw-2867	1143	5	1962	1962	NUM
taxlaw-2867	1143	6	)	)	PUNCT
taxlaw-2867	1143	7	.	.	PUNCT
taxlaw-2867	1144	1	373	373	NUM
taxlaw-2867	1144	2	see	see	VERB
taxlaw-2867	1144	3	david	david	PROPN
taxlaw-2867	1144	4	gaukrodger	gaukrodger	PROPN
taxlaw-2867	1144	5	,	,	PUNCT
taxlaw-2867	1144	6	foreign	foreign	ADJ
taxlaw-2867	1144	7	state	state	NOUN
taxlaw-2867	1144	8	immunity	immunity	NOUN
taxlaw-2867	1144	9	and	and	CCONJ
taxlaw-2867	1144	10	foreign	foreign	ADJ
taxlaw-2867	1144	11	government	government	NOUN
taxlaw-2867	1144	12	controlled	control	VERB
taxlaw-2867	1144	13	investors	investor	NOUN
taxlaw-2867	1144	14	10	10	NUM
taxlaw-2867	1144	15	(	(	PUNCT
taxlaw-2867	1144	16	oecd	oecd	PROPN
taxlaw-2867	1144	17	working	work	VERB
taxlaw-2867	1144	18	papers	paper	NOUN
taxlaw-2867	1144	19	on	on	ADP
taxlaw-2867	1144	20	international	international	ADJ
taxlaw-2867	1144	21	investment	investment	NOUN
taxlaw-2867	1144	22	2010/02	2010/02	NUM
taxlaw-2867	1144	23	,	,	PUNCT
taxlaw-2867	1144	24	2010	2010	NUM
taxlaw-2867	1144	25	)	)	PUNCT
taxlaw-2867	1144	26	,	,	PUNCT
taxlaw-2867	1144	27	http://www.oecd.org/investment/investment-policy/wp2010_2.pdf	http://www.oecd.org/investment/investment-policy/wp2010_2.pdf	PROPN
taxlaw-2867	1144	28	[	[	X
taxlaw-2867	1144	29	https://perma.cc/c329-hr5r	https://perma.cc/c329-hr5r	X
taxlaw-2867	1144	30	]	]	X
taxlaw-2867	1144	31	;	;	PUNCT
taxlaw-2867	1144	32	sally	sally	PROPN
taxlaw-2867	1144	33	-	-	PUNCT
taxlaw-2867	1144	34	ann	ann	PROPN
taxlaw-2867	1144	35	joseph	joseph	PROPN
taxlaw-2867	1144	36	,	,	PUNCT
taxlaw-2867	1144	37	michael	michael	PROPN
taxlaw-2867	1144	38	walpole	walpole	PROPN
taxlaw-2867	1144	39	&	&	CCONJ
taxlaw-2867	1144	40	robert	robert	PROPN
taxlaw-2867	1144	41	deutch	deutch	PROPN
taxlaw-2867	1144	42	,	,	PUNCT
taxlaw-2867	1144	43	taxation	taxation	NOUN
taxlaw-2867	1144	44	of	of	ADP
taxlaw-2867	1144	45	sovereign	sovereign	ADJ
taxlaw-2867	1144	46	wealth	wealth	NOUN
taxlaw-2867	1144	47	funds	fund	NOUN
taxlaw-2867	1144	48	:	:	PUNCT
taxlaw-2867	1144	49	a	a	DET
taxlaw-2867	1144	50	suggested	suggest	VERB
taxlaw-2867	1144	51	approach	approach	NOUN
taxlaw-2867	1144	52	,	,	PUNCT
taxlaw-2867	1144	53	10	10	NUM
taxlaw-2867	1144	54	j.	j.	PROPN
taxlaw-2867	1144	55	australasian	australasian	ADJ
taxlaw-2867	1144	56	tax	tax	NOUN
taxlaw-2867	1144	57	tchrs	tchrs	PROPN
taxlaw-2867	1144	58	.	.	PUNCT
taxlaw-2867	1145	1	assoc	assoc	NOUN
taxlaw-2867	1145	2	.	.	PUNCT
taxlaw-2867	1146	1	2015	2015	NUM
taxlaw-2867	1146	2	119	119	NUM
taxlaw-2867	1146	3	,	,	PUNCT
taxlaw-2867	1146	4	129	129	NUM
taxlaw-2867	1146	5	(	(	PUNCT
taxlaw-2867	1146	6	2015	2015	NUM
taxlaw-2867	1146	7	)	)	PUNCT
taxlaw-2867	1147	1	;	;	PUNCT
taxlaw-2867	1147	2	see	see	VERB
taxlaw-2867	1147	3	also	also	ADV
taxlaw-2867	1147	4	tillinghast	tillinghast	ADJ
taxlaw-2867	1147	5	,	,	PUNCT
taxlaw-2867	1147	6	supra	supra	PROPN
taxlaw-2867	1147	7	note	note	PROPN
taxlaw-2867	1147	8	372	372	NUM
taxlaw-2867	1147	9	,	,	PUNCT
taxlaw-2867	1147	10	at	at	ADP
taxlaw-2867	1147	11	533	533	NUM
taxlaw-2867	1147	12	(	(	PUNCT
taxlaw-2867	1147	13	“	"	PUNCT
taxlaw-2867	1147	14	if	if	SCONJ
taxlaw-2867	1147	15	,	,	PUNCT
taxlaw-2867	1147	16	to	to	PART
taxlaw-2867	1147	17	take	take	VERB
taxlaw-2867	1147	18	an	an	DET
taxlaw-2867	1147	19	unlikely	unlikely	ADJ
taxlaw-2867	1147	20	example	example	NOUN
taxlaw-2867	1147	21	,	,	PUNCT
taxlaw-2867	1147	22	the	the	DET
taxlaw-2867	1147	23	government	government	NOUN
taxlaw-2867	1147	24	of	of	ADP
taxlaw-2867	1147	25	the	the	DET
taxlaw-2867	1147	26	u.s.s.r	u.s.s.r	PROPN
taxlaw-2867	1147	27	.	.	PROPN
taxlaw-2867	1147	28	decided	decide	VERB
taxlaw-2867	1147	29	to	to	PART
taxlaw-2867	1147	30	open	open	VERB
taxlaw-2867	1147	31	a	a	DET
taxlaw-2867	1147	32	plant	plant	NOUN
taxlaw-2867	1147	33	to	to	PART
taxlaw-2867	1147	34	distill	distill	VERB
taxlaw-2867	1147	35	vodka	vodka	NOUN
taxlaw-2867	1147	36	in	in	ADP
taxlaw-2867	1147	37	linden	linden	PROPN
taxlaw-2867	1147	38	,	,	PUNCT
taxlaw-2867	1147	39	new	new	PROPN
taxlaw-2867	1147	40	jersey	jersey	PROPN
taxlaw-2867	1147	41	,	,	PUNCT
taxlaw-2867	1147	42	next	next	ADJ
taxlaw-2867	1147	43	door	door	NOUN
taxlaw-2867	1147	44	to	to	ADP
taxlaw-2867	1147	45	the	the	DET
taxlaw-2867	1147	46	gordon	gordon	PROPN
taxlaw-2867	1147	47	's	's	PART
taxlaw-2867	1147	48	plant	plant	NOUN
taxlaw-2867	1147	49	,	,	PUNCT
taxlaw-2867	1147	50	the	the	DET
taxlaw-2867	1147	51	world	world	NOUN
taxlaw-2867	1147	52	would	would	AUX
taxlaw-2867	1147	53	agree	agree	VERB
taxlaw-2867	1147	54	it	it	PRON
taxlaw-2867	1147	55	could	could	AUX
taxlaw-2867	1147	56	not	not	PART
taxlaw-2867	1147	57	claim	claim	VERB
taxlaw-2867	1147	58	sovereign	sovereign	ADJ
taxlaw-2867	1147	59	immunity	immunity	NOUN
taxlaw-2867	1147	60	for	for	ADP
taxlaw-2867	1147	61	that	that	DET
taxlaw-2867	1147	62	business	business	NOUN
taxlaw-2867	1147	63	.	.	PUNCT
taxlaw-2867	1148	1	the	the	DET
taxlaw-2867	1148	2	principle	principle	NOUN
taxlaw-2867	1148	3	of	of	ADP
taxlaw-2867	1148	4	noninterference	noninterference	NOUN
taxlaw-2867	1148	5	in	in	ADP
taxlaw-2867	1148	6	the	the	DET
taxlaw-2867	1148	7	affairs	affair	NOUN
taxlaw-2867	1148	8	of	of	ADP
taxlaw-2867	1148	9	a	a	DET
taxlaw-2867	1148	10	sovereign	sovereign	ADJ
taxlaw-2867	1148	11	pales	pale	NOUN
taxlaw-2867	1148	12	in	in	ADP
taxlaw-2867	1148	13	importance	importance	NOUN
taxlaw-2867	1148	14	when	when	SCONJ
taxlaw-2867	1148	15	the	the	DET
taxlaw-2867	1148	16	sovereign	sovereign	ADJ
taxlaw-2867	1148	17	embarks	embark	NOUN
taxlaw-2867	1148	18	on	on	ADP
taxlaw-2867	1148	19	a	a	DET
taxlaw-2867	1148	20	profit	profit	NOUN
taxlaw-2867	1148	21	-	-	PUNCT
taxlaw-2867	1148	22	making	make	VERB
taxlaw-2867	1148	23	enterprise	enterprise	NOUN
taxlaw-2867	1148	24	within	within	ADP
taxlaw-2867	1148	25	the	the	DET
taxlaw-2867	1148	26	territory	territory	NOUN
taxlaw-2867	1148	27	of	of	ADP
taxlaw-2867	1148	28	another	another	DET
taxlaw-2867	1148	29	sovereign	sovereign	NOUN
taxlaw-2867	1148	30	.	.	PUNCT
taxlaw-2867	1148	31	”	"	PUNCT
taxlaw-2867	1148	32	)	)	PUNCT
taxlaw-2867	1148	33	.	.	PUNCT
taxlaw-2867	1149	1	374	374	NUM
taxlaw-2867	1149	2	see	see	VERB
taxlaw-2867	1149	3	staff	staff	NOUN
taxlaw-2867	1149	4	of	of	ADP
taxlaw-2867	1149	5	joint	joint	ADJ
taxlaw-2867	1149	6	comm	comm	NOUN
taxlaw-2867	1149	7	.	.	PUNCT
taxlaw-2867	1150	1	on	on	ADP
taxlaw-2867	1150	2	taxation	taxation	NOUN
taxlaw-2867	1150	3	,	,	PUNCT
taxlaw-2867	1150	4	110th	110th	ADJ
taxlaw-2867	1150	5	cong	cong	NOUN
taxlaw-2867	1150	6	.	.	PUNCT
taxlaw-2867	1151	1	,	,	PUNCT
taxlaw-2867	1151	2	economic	economic	PROPN
taxlaw-2867	1151	3	and	and	CCONJ
taxlaw-2867	1151	4	u.s	u.s	PROPN
taxlaw-2867	1151	5	.	.	PROPN
taxlaw-2867	1151	6	income	income	NOUN
taxlaw-2867	1151	7	tax	tax	NOUN
taxlaw-2867	1151	8	issues	issue	NOUN
taxlaw-2867	1151	9	raised	raise	VERB
taxlaw-2867	1151	10	by	by	ADP
taxlaw-2867	1151	11	sovereign	sovereign	ADJ
taxlaw-2867	1151	12	wealth	wealth	NOUN
taxlaw-2867	1151	13	fund	fund	NOUN
taxlaw-2867	1151	14	investment	investment	NOUN
taxlaw-2867	1151	15	in	in	ADP
taxlaw-2867	1151	16	the	the	DET
taxlaw-2867	1151	17	united	united	PROPN
taxlaw-2867	1151	18	states	states	PROPN
taxlaw-2867	1151	19	77	77	NUM
taxlaw-2867	1151	20	(	(	PUNCT
taxlaw-2867	1151	21	june	june	PROPN
taxlaw-2867	1151	22	17	17	NUM
taxlaw-2867	1151	23	,	,	PUNCT
taxlaw-2867	1151	24	2008	2008	NUM
taxlaw-2867	1151	25	)	)	PUNCT
taxlaw-2867	1151	26	,	,	PUNCT
taxlaw-2867	1151	27	http://www.jct.gov/x-4908.pdf	http://www.jct.gov/x-4908.pdf	PROPN
taxlaw-2867	1152	1	[	[	X
taxlaw-2867	1152	2	https://perma.cc/r7ug-z23p	https://perma.cc/r7ug-z23p	NOUN
taxlaw-2867	1152	3	]	]	X
taxlaw-2867	1153	1	[	[	X
taxlaw-2867	1153	2	hereinafter	hereinafter	NOUN
taxlaw-2867	1153	3	jct	jct	PROPN
taxlaw-2867	1153	4	report	report	PROPN
taxlaw-2867	1153	5	]	]	X
taxlaw-2867	1153	6	;	;	PUNCT
taxlaw-2867	1153	7	victor	victor	NOUN
taxlaw-2867	1153	8	fleischer	fleischer	PROPN
taxlaw-2867	1153	9	,	,	PUNCT
taxlaw-2867	1153	10	a	a	DET
taxlaw-2867	1153	11	theory	theory	NOUN
taxlaw-2867	1153	12	of	of	ADP
taxlaw-2867	1153	13	taxing	tax	VERB
taxlaw-2867	1153	14	sovereign	sovereign	ADJ
taxlaw-2867	1153	15	wealth	wealth	NOUN
taxlaw-2867	1153	16	,	,	PUNCT
taxlaw-2867	1153	17	84	84	NUM
taxlaw-2867	1153	18	n.y.u	n.y.u	NOUN
taxlaw-2867	1153	19	.	.	PUNCT
taxlaw-2867	1154	1	l.	l.	PROPN
taxlaw-2867	1154	2	rev	rev	PROPN
taxlaw-2867	1154	3	.	.	PROPN
taxlaw-2867	1154	4	440	440	NUM
taxlaw-2867	1154	5	,	,	PUNCT
taxlaw-2867	1154	6	469	469	NUM
taxlaw-2867	1154	7	(	(	PUNCT
taxlaw-2867	1154	8	2009	2009	NUM
taxlaw-2867	1154	9	)	)	PUNCT
taxlaw-2867	1154	10	(	(	PUNCT
taxlaw-2867	1154	11	“	"	PUNCT
taxlaw-2867	1154	12	[	[	X
taxlaw-2867	1154	13	t]axing	t]axe	VERB
taxlaw-2867	1154	14	sovereign	sovereign	ADJ
taxlaw-2867	1154	15	wealth	wealth	NOUN
taxlaw-2867	1154	16	funds	fund	NOUN
taxlaw-2867	1154	17	as	as	SCONJ
taxlaw-2867	1154	18	private	private	ADJ
taxlaw-2867	1154	19	corporations	corporation	NOUN
taxlaw-2867	1154	20	is	be	AUX
taxlaw-2867	1154	21	consistent	consistent	ADJ
taxlaw-2867	1154	22	with	with	ADP
taxlaw-2867	1154	23	broader	broad	ADJ
taxlaw-2867	1154	24	international	international	ADJ
taxlaw-2867	1154	25	tax	tax	NOUN
taxlaw-2867	1154	26	policy	policy	NOUN
taxlaw-2867	1154	27	norms	norm	NOUN
taxlaw-2867	1154	28	as	as	SCONJ
taxlaw-2867	1154	29	reflected	reflect	VERB
taxlaw-2867	1154	30	in	in	ADP
taxlaw-2867	1154	31	the	the	DET
taxlaw-2867	1154	32	current	current	ADJ
taxlaw-2867	1154	33	practice	practice	NOUN
taxlaw-2867	1154	34	of	of	ADP
taxlaw-2867	1154	35	other	other	ADJ
taxlaw-2867	1154	36	countries	country	NOUN
taxlaw-2867	1154	37	.	.	PUNCT
taxlaw-2867	1155	1	the	the	DET
taxlaw-2867	1155	2	united	united	PROPN
taxlaw-2867	1155	3	states	states	PROPN
taxlaw-2867	1155	4	is	be	AUX
taxlaw-2867	1155	5	alone	alone	ADJ
taxlaw-2867	1155	6	among	among	ADP
taxlaw-2867	1155	7	its	its	PRON
taxlaw-2867	1155	8	oecd	oecd	PROPN
taxlaw-2867	1155	9	peers	peer	NOUN
taxlaw-2867	1155	10	in	in	ADP
taxlaw-2867	1155	11	granting	grant	VERB
taxlaw-2867	1155	12	categorical	categorical	ADJ
taxlaw-2867	1155	13	,	,	PUNCT
taxlaw-2867	1155	14	unilateral	unilateral	ADJ
taxlaw-2867	1155	15	immunity	immunity	NOUN
taxlaw-2867	1155	16	from	from	ADP
taxlaw-2867	1155	17	taxation	taxation	NOUN
taxlaw-2867	1155	18	for	for	ADP
taxlaw-2867	1155	19	sovereign	sovereign	ADJ
taxlaw-2867	1155	20	wealth	wealth	NOUN
taxlaw-2867	1155	21	funds	fund	NOUN
taxlaw-2867	1155	22	.	.	PUNCT
taxlaw-2867	1155	23	”	"	PUNCT
taxlaw-2867	1155	24	)	)	PUNCT
taxlaw-2867	1155	25	.	.	PUNCT
taxlaw-2867	1156	1	375	375	NUM
taxlaw-2867	1156	2	see	see	VERB
taxlaw-2867	1156	3	,	,	PUNCT
taxlaw-2867	1156	4	e.g.	e.g.	ADV
taxlaw-2867	1156	5	,	,	PUNCT
taxlaw-2867	1156	6	jennifer	jennifer	PROPN
taxlaw-2867	1156	7	bird	bird	NOUN
taxlaw-2867	1156	8	-	-	PUNCT
taxlaw-2867	1156	9	pollan	pollan	PROPN
taxlaw-2867	1156	10	,	,	PUNCT
taxlaw-2867	1156	11	the	the	DET
taxlaw-2867	1156	12	unjustified	unjustified	ADJ
taxlaw-2867	1156	13	subsidy	subsidy	NOUN
taxlaw-2867	1156	14	:	:	PUNCT
taxlaw-2867	1156	15	sovereign	sovereign	ADJ
taxlaw-2867	1156	16	wealth	wealth	NOUN
taxlaw-2867	1156	17	funds	fund	NOUN
taxlaw-2867	1156	18	and	and	CCONJ
taxlaw-2867	1156	19	the	the	DET
taxlaw-2867	1156	20	foreign	foreign	ADJ
taxlaw-2867	1156	21	sovereign	sovereign	ADJ
taxlaw-2867	1156	22	tax	tax	NOUN
taxlaw-2867	1156	23	exemption	exemption	NOUN
taxlaw-2867	1156	24	,	,	PUNCT
taxlaw-2867	1156	25	17	17	NUM
taxlaw-2867	1156	26	fordham	fordham	PROPN
taxlaw-2867	1156	27	j.	j.	PROPN
taxlaw-2867	1156	28	corp	corp	PROPN
taxlaw-2867	1156	29	.	.	PROPN
taxlaw-2867	1156	30	&	&	CCONJ
taxlaw-2867	1156	31	fin	fin	PROPN
taxlaw-2867	1156	32	.	.	PUNCT
taxlaw-2867	1157	1	l.	l.	PROPN
taxlaw-2867	1157	2	987	987	NUM
taxlaw-2867	1157	3	(	(	PUNCT
taxlaw-2867	1157	4	2012	2012	NUM
taxlaw-2867	1157	5	)	)	PUNCT
taxlaw-2867	1157	6	;	;	PUNCT
taxlaw-2867	1157	7	fleischer	fleischer	PROPN
taxlaw-2867	1157	8	,	,	PUNCT
taxlaw-2867	1157	9	supra	supra	PROPN
taxlaw-2867	1157	10	note	note	PROPN
taxlaw-2867	1157	11	374	374	NUM
taxlaw-2867	1157	12	.	.	PUNCT
taxlaw-2867	1158	1	376	376	NUM
taxlaw-2867	1158	2	under	under	ADP
taxlaw-2867	1158	3	domestic	domestic	ADJ
taxlaw-2867	1158	4	law	law	NOUN
taxlaw-2867	1158	5	germany	germany	PROPN
taxlaw-2867	1158	6	,	,	PUNCT
taxlaw-2867	1158	7	norway	norway	PROPN
taxlaw-2867	1158	8	,	,	PUNCT
taxlaw-2867	1158	9	poland	poland	PROPN
taxlaw-2867	1158	10	,	,	PUNCT
taxlaw-2867	1158	11	and	and	CCONJ
taxlaw-2867	1158	12	switzerland	switzerland	PROPN
taxlaw-2867	1158	13	do	do	AUX
taxlaw-2867	1158	14	not	not	PART
taxlaw-2867	1158	15	exempt	exempt	VERB
taxlaw-2867	1158	16	foreign	foreign	ADJ
taxlaw-2867	1158	17	governments	government	NOUN
taxlaw-2867	1158	18	from	from	ADP
taxlaw-2867	1158	19	taxation	taxation	NOUN
taxlaw-2867	1158	20	.	.	PUNCT
taxlaw-2867	1159	1	in	in	ADP
taxlaw-2867	1159	2	bilateral	bilateral	ADJ
taxlaw-2867	1159	3	treaties	treaty	NOUN
taxlaw-2867	1159	4	germany	germany	NOUN
taxlaw-2867	1159	5	never	never	ADV
taxlaw-2867	1159	6	provides	provide	VERB
taxlaw-2867	1159	7	an	an	DET
taxlaw-2867	1159	8	exemption	exemption	NOUN
taxlaw-2867	1159	9	to	to	ADP
taxlaw-2867	1159	10	foreign	foreign	ADJ
taxlaw-2867	1159	11	governments	government	NOUN
taxlaw-2867	1159	12	,	,	PUNCT
taxlaw-2867	1159	13	and	and	CCONJ
taxlaw-2867	1159	14	most	most	ADJ
taxlaw-2867	1159	15	other	other	ADJ
taxlaw-2867	1159	16	continental	continental	ADJ
taxlaw-2867	1159	17	european	european	ADJ
taxlaw-2867	1159	18	countries	country	NOUN
taxlaw-2867	1159	19	do	do	VERB
taxlaw-2867	1159	20	exceedingly	exceedingly	ADV
taxlaw-2867	1159	21	rarely	rarely	ADV
taxlaw-2867	1159	22	.	.	PUNCT
taxlaw-2867	1160	1	see	see	VERB
taxlaw-2867	1160	2	jct	jct	PROPN
taxlaw-2867	1160	3	report	report	PROPN
taxlaw-2867	1160	4	,	,	PUNCT
taxlaw-2867	1160	5	supra	supra	PROPN
taxlaw-2867	1160	6	note	note	PROPN
taxlaw-2867	1160	7	374	374	NUM
taxlaw-2867	1160	8	,	,	PUNCT
taxlaw-2867	1160	9	at	at	ADP
taxlaw-2867	1160	10	77	77	NUM
taxlaw-2867	1160	11	-	-	SYM
taxlaw-2867	1160	12	78	78	NUM
taxlaw-2867	1160	13	,	,	PUNCT
taxlaw-2867	1160	14	a-3	a-3	NOUN
taxlaw-2867	1160	15	;	;	PUNCT
taxlaw-2867	1160	16	gaukrodger	gaukrodger	NOUN
taxlaw-2867	1160	17	,	,	PUNCT
taxlaw-2867	1160	18	supra	supra	PROPN
taxlaw-2867	1160	19	note	note	NOUN
taxlaw-2867	1160	20	373	373	NUM
taxlaw-2867	1160	21	,	,	PUNCT
taxlaw-2867	1160	22	at	at	ADP
taxlaw-2867	1160	23	33	33	NUM
taxlaw-2867	1160	24	.	.	PUNCT
taxlaw-2867	1161	1	http://www.oecd.org/investment/investment-policy/wp-2010_2.pdf	http://www.oecd.org/investment/investment-policy/wp-2010_2.pdf	PROPN
taxlaw-2867	1161	2	http://www.oecd.org/investment/investment-policy/wp-2010_2.pdf	http://www.oecd.org/investment/investment-policy/wp-2010_2.pdf	PROPN
taxlaw-2867	1161	3	130	130	NUM
taxlaw-2867	1161	4	[	[	X
taxlaw-2867	1161	5	vol.10:1	vol.10:1	PROPN
taxlaw-2867	1161	6	columbia	columbia	PROPN
taxlaw-2867	1161	7	journal	journal	PROPN
taxlaw-2867	1161	8	of	of	ADP
taxlaw-2867	1161	9	tax	tax	NOUN
taxlaw-2867	1161	10	law	law	NOUN
taxlaw-2867	1161	11	provision	provision	NOUN
taxlaw-2867	1161	12	exempting	exempt	VERB
taxlaw-2867	1161	13	interest	interest	NOUN
taxlaw-2867	1161	14	or	or	CCONJ
taxlaw-2867	1161	15	dividend	dividend	NOUN
taxlaw-2867	1161	16	income	income	NOUN
taxlaw-2867	1161	17	earned	earn	VERB
taxlaw-2867	1161	18	by	by	ADP
taxlaw-2867	1161	19	foreign	foreign	ADJ
taxlaw-2867	1161	20	governments	government	NOUN
taxlaw-2867	1161	21	from	from	ADP
taxlaw-2867	1161	22	taxation	taxation	NOUN
taxlaw-2867	1161	23	,	,	PUNCT
taxlaw-2867	1161	24	and	and	CCONJ
taxlaw-2867	1161	25	their	their	PRON
taxlaw-2867	1161	26	respective	respective	ADJ
taxlaw-2867	1161	27	commentaries	commentary	NOUN
taxlaw-2867	1161	28	were	be	AUX
taxlaw-2867	1161	29	only	only	ADV
taxlaw-2867	1161	30	recently	recently	ADV
taxlaw-2867	1161	31	updated	update	VERB
taxlaw-2867	1161	32	to	to	PART
taxlaw-2867	1161	33	acknowledge	acknowledge	VERB
taxlaw-2867	1161	34	an	an	DET
taxlaw-2867	1161	35	alternative	alternative	ADJ
taxlaw-2867	1161	36	practice	practice	NOUN
taxlaw-2867	1161	37	amongst	amongst	ADP
taxlaw-2867	1161	38	some	some	DET
taxlaw-2867	1161	39	nations.377	nations.377	NOUN
taxlaw-2867	1161	40	similarly	similarly	ADV
taxlaw-2867	1161	41	,	,	PUNCT
taxlaw-2867	1161	42	the	the	DET
taxlaw-2867	1161	43	current	current	ADJ
taxlaw-2867	1161	44	u.s	u.s	PROPN
taxlaw-2867	1161	45	.	.	PROPN
taxlaw-2867	1161	46	model	model	PROPN
taxlaw-2867	1161	47	treaty	treaty	NOUN
taxlaw-2867	1161	48	does	do	AUX
taxlaw-2867	1161	49	not	not	PART
taxlaw-2867	1161	50	provide	provide	VERB
taxlaw-2867	1161	51	for	for	ADP
taxlaw-2867	1161	52	any	any	DET
taxlaw-2867	1161	53	such	such	ADJ
taxlaw-2867	1161	54	exemptions.378	exemptions.378	NOUN
taxlaw-2867	1161	55	admittedly	admittedly	ADV
taxlaw-2867	1161	56	,	,	PUNCT
taxlaw-2867	1161	57	since	since	SCONJ
taxlaw-2867	1161	58	the	the	DET
taxlaw-2867	1161	59	u.s	u.s	PROPN
taxlaw-2867	1161	60	.	.	PROPN
taxlaw-2867	1161	61	abolished	abolish	VERB
taxlaw-2867	1161	62	its	its	PRON
taxlaw-2867	1161	63	withholding	withholding	NOUN
taxlaw-2867	1161	64	tax	tax	NOUN
taxlaw-2867	1161	65	on	on	ADP
taxlaw-2867	1161	66	certain	certain	ADJ
taxlaw-2867	1161	67	portfolio	portfolio	NOUN
taxlaw-2867	1161	68	interest	interest	NOUN
taxlaw-2867	1161	69	income	income	NOUN
taxlaw-2867	1161	70	in	in	ADP
taxlaw-2867	1161	71	1984,379	1984,379	NUM
taxlaw-2867	1161	72	a	a	DET
taxlaw-2867	1161	73	number	number	NOUN
taxlaw-2867	1161	74	of	of	ADP
taxlaw-2867	1161	75	oecd	oecd	PROPN
taxlaw-2867	1161	76	states	state	NOUN
taxlaw-2867	1161	77	have	have	AUX
taxlaw-2867	1161	78	eliminated	eliminate	VERB
taxlaw-2867	1161	79	withholding	withhold	VERB
taxlaw-2867	1161	80	tax	tax	NOUN
taxlaw-2867	1161	81	on	on	ADP
taxlaw-2867	1161	82	interest	interest	NOUN
taxlaw-2867	1161	83	,	,	PUNCT
taxlaw-2867	1161	84	making	make	VERB
taxlaw-2867	1161	85	a	a	DET
taxlaw-2867	1161	86	treaty	treaty	NOUN
taxlaw-2867	1161	87	exemption	exemption	NOUN
taxlaw-2867	1161	88	for	for	ADP
taxlaw-2867	1161	89	government	government	NOUN
taxlaw-2867	1161	90	interest	interest	NOUN
taxlaw-2867	1161	91	portfolio	portfolio	NOUN
taxlaw-2867	1161	92	unnecessary	unnecessary	ADJ
taxlaw-2867	1161	93	in	in	ADP
taxlaw-2867	1161	94	some	some	DET
taxlaw-2867	1161	95	cases.380	cases.380	NOUN
taxlaw-2867	1161	96	however	however	ADV
taxlaw-2867	1161	97	,	,	PUNCT
taxlaw-2867	1161	98	even	even	ADV
taxlaw-2867	1161	99	these	these	DET
taxlaw-2867	1161	100	countries	country	NOUN
taxlaw-2867	1161	101	generally	generally	ADV
taxlaw-2867	1161	102	retain	retain	VERB
taxlaw-2867	1161	103	withholding	withholding	NOUN
taxlaw-2867	1161	104	tax	tax	NOUN
taxlaw-2867	1161	105	on	on	ADP
taxlaw-2867	1161	106	dividends.381	dividends.381	PROPN
taxlaw-2867	1161	107	moreover	moreover	ADV
taxlaw-2867	1161	108	,	,	PUNCT
taxlaw-2867	1161	109	most	most	ADJ
taxlaw-2867	1161	110	developing	develop	VERB
taxlaw-2867	1161	111	countries	country	NOUN
taxlaw-2867	1161	112	retain	retain	VERB
taxlaw-2867	1161	113	withholding	withhold	VERB
taxlaw-2867	1161	114	taxes	taxis	NOUN
taxlaw-2867	1161	115	on	on	ADP
taxlaw-2867	1161	116	both	both	DET
taxlaw-2867	1161	117	interest	interest	NOUN
taxlaw-2867	1161	118	and	and	CCONJ
taxlaw-2867	1161	119	dividends	dividend	NOUN
taxlaw-2867	1161	120	,	,	PUNCT
taxlaw-2867	1161	121	as	as	SCONJ
taxlaw-2867	1161	122	they	they	PRON
taxlaw-2867	1161	123	are	be	AUX
taxlaw-2867	1161	124	simple	simple	ADJ
taxlaw-2867	1161	125	and	and	CCONJ
taxlaw-2867	1161	126	easy	easy	ADJ
taxlaw-2867	1161	127	to	to	ADP
taxlaw-2867	1161	128	collect.382	collect.382	NOUN
taxlaw-2867	1161	129	in	in	ADP
taxlaw-2867	1161	130	their	their	PRON
taxlaw-2867	1161	131	tax	tax	NOUN
taxlaw-2867	1161	132	treaties	treaty	NOUN
taxlaw-2867	1161	133	,	,	PUNCT
taxlaw-2867	1161	134	the	the	DET
taxlaw-2867	1161	135	maximum	maximum	ADJ
taxlaw-2867	1161	136	rates	rate	NOUN
taxlaw-2867	1161	137	for	for	ADP
taxlaw-2867	1161	138	interest	interest	NOUN
taxlaw-2867	1161	139	and	and	CCONJ
taxlaw-2867	1161	140	dividend	dividend	NOUN
taxlaw-2867	1161	141	withholding	withholding	NOUN
taxlaw-2867	1161	142	taxes	taxis	NOUN
taxlaw-2867	1161	143	are	be	AUX
taxlaw-2867	1161	144	usually	usually	ADV
taxlaw-2867	1161	145	10	10	NUM
taxlaw-2867	1161	146	%	%	NOUN
taxlaw-2867	1161	147	or	or	CCONJ
taxlaw-2867	1161	148	15%.383	15%.383	NUM
taxlaw-2867	1161	149	in	in	ADP
taxlaw-2867	1161	150	negotiating	negotiate	VERB
taxlaw-2867	1161	151	bilateral	bilateral	ADJ
taxlaw-2867	1161	152	tax	tax	NOUN
taxlaw-2867	1161	153	treaties	treaty	NOUN
taxlaw-2867	1161	154	,	,	PUNCT
taxlaw-2867	1161	155	china	china	PROPN
taxlaw-2867	1161	156	,	,	PUNCT
taxlaw-2867	1161	157	like	like	ADP
taxlaw-2867	1161	158	a	a	DET
taxlaw-2867	1161	159	number	number	NOUN
taxlaw-2867	1161	160	of	of	ADP
taxlaw-2867	1161	161	other	other	ADJ
taxlaw-2867	1161	162	developing	develop	VERB
taxlaw-2867	1161	163	nations	nation	NOUN
taxlaw-2867	1161	164	,	,	PUNCT
taxlaw-2867	1161	165	has	have	AUX
taxlaw-2867	1161	166	fought	fight	VERB
taxlaw-2867	1161	167	to	to	PART
taxlaw-2867	1161	168	include	include	VERB
taxlaw-2867	1161	169	a	a	DET
taxlaw-2867	1161	170	non	non	ADJ
taxlaw-2867	1161	171	-	-	ADJ
taxlaw-2867	1161	172	standard	standard	ADJ
taxlaw-2867	1161	173	provision	provision	NOUN
taxlaw-2867	1161	174	ensuring	ensure	VERB
taxlaw-2867	1161	175	the	the	DET
taxlaw-2867	1161	176	exemption	exemption	NOUN
taxlaw-2867	1161	177	of	of	ADP
taxlaw-2867	1161	178	interest	interest	NOUN
taxlaw-2867	1161	179	payments	payment	NOUN
taxlaw-2867	1161	180	made	make	VERB
taxlaw-2867	1161	181	to	to	ADP
taxlaw-2867	1161	182	377	377	NUM
taxlaw-2867	1161	183	see	see	VERB
taxlaw-2867	1161	184	org	org	PROPN
taxlaw-2867	1161	185	.	.	PUNCT
taxlaw-2867	1162	1	econ	econ	PROPN
taxlaw-2867	1162	2	.	.	PUNCT
taxlaw-2867	1163	1	co	co	PROPN
taxlaw-2867	1163	2	-	-	NOUN
taxlaw-2867	1163	3	operation	operation	NOUN
taxlaw-2867	1163	4	&	&	CCONJ
taxlaw-2867	1163	5	dev	dev	PROPN
taxlaw-2867	1163	6	.	.	PUNCT
taxlaw-2867	1164	1	(	(	PUNCT
taxlaw-2867	1164	2	oecd	oecd	PROPN
taxlaw-2867	1164	3	)	)	PUNCT
taxlaw-2867	1164	4	,	,	PUNCT
taxlaw-2867	1164	5	model	model	NOUN
taxlaw-2867	1164	6	tax	tax	NOUN
taxlaw-2867	1164	7	convention	convention	NOUN
taxlaw-2867	1164	8	on	on	ADP
taxlaw-2867	1164	9	income	income	NOUN
taxlaw-2867	1164	10	and	and	CCONJ
taxlaw-2867	1164	11	on	on	ADP
taxlaw-2867	1164	12	capital	capital	NOUN
taxlaw-2867	1164	13	(	(	PUNCT
taxlaw-2867	1164	14	nov	nov	PROPN
taxlaw-2867	1164	15	.	.	PROPN
taxlaw-2867	1164	16	21	21	NUM
taxlaw-2867	1164	17	,	,	PUNCT
taxlaw-2867	1164	18	2017	2017	NUM
taxlaw-2867	1164	19	)	)	PUNCT
taxlaw-2867	1164	20	,	,	PUNCT
taxlaw-2867	1164	21	commentary	commentary	NOUN
taxlaw-2867	1164	22	on	on	ADP
taxlaw-2867	1164	23	art	art	NOUN
taxlaw-2867	1164	24	.	.	PUNCT
taxlaw-2867	1165	1	10	10	NUM
taxlaw-2867	1165	2	¶	¶	NUM
taxlaw-2867	1165	3	13.2	13.2	NUM
taxlaw-2867	1165	4	(	(	PUNCT
taxlaw-2867	1165	5	“	"	PUNCT
taxlaw-2867	1165	6	[	[	PUNCT
taxlaw-2867	1165	7	s]ome	s]ome	NOUN
taxlaw-2867	1165	8	states	state	NOUN
taxlaw-2867	1165	9	refrain	refrain	VERB
taxlaw-2867	1165	10	from	from	ADP
taxlaw-2867	1165	11	levying	levy	VERB
taxlaw-2867	1165	12	tax	tax	NOUN
taxlaw-2867	1165	13	on	on	ADP
taxlaw-2867	1165	14	dividends	dividend	NOUN
taxlaw-2867	1165	15	paid	pay	VERB
taxlaw-2867	1165	16	to	to	ADP
taxlaw-2867	1165	17	other	other	ADJ
taxlaw-2867	1165	18	states	state	NOUN
taxlaw-2867	1165	19	and	and	CCONJ
taxlaw-2867	1165	20	some	some	PRON
taxlaw-2867	1165	21	of	of	ADP
taxlaw-2867	1165	22	their	their	PRON
taxlaw-2867	1165	23	wholly	wholly	ADV
taxlaw-2867	1165	24	-	-	PUNCT
taxlaw-2867	1165	25	owned	own	VERB
taxlaw-2867	1165	26	entities	entity	NOUN
taxlaw-2867	1165	27	,	,	PUNCT
taxlaw-2867	1165	28	at	at	ADP
taxlaw-2867	1165	29	least	least	ADJ
taxlaw-2867	1165	30	to	to	ADP
taxlaw-2867	1165	31	the	the	DET
taxlaw-2867	1165	32	extent	extent	NOUN
taxlaw-2867	1165	33	that	that	SCONJ
taxlaw-2867	1165	34	such	such	ADJ
taxlaw-2867	1165	35	dividends	dividend	NOUN
taxlaw-2867	1165	36	are	be	AUX
taxlaw-2867	1165	37	derived	derive	VERB
taxlaw-2867	1165	38	from	from	ADP
taxlaw-2867	1165	39	activities	activity	NOUN
taxlaw-2867	1165	40	of	of	ADP
taxlaw-2867	1165	41	a	a	DET
taxlaw-2867	1165	42	governmental	governmental	ADJ
taxlaw-2867	1165	43	nature	nature	NOUN
taxlaw-2867	1165	44	.	.	PUNCT
taxlaw-2867	1165	45	”	"	PUNCT
taxlaw-2867	1165	46	)	)	PUNCT
taxlaw-2867	1165	47	;	;	PUNCT
taxlaw-2867	1165	48	commentary	commentary	NOUN
taxlaw-2867	1165	49	on	on	ADP
taxlaw-2867	1165	50	art	art	NOUN
taxlaw-2867	1165	51	.	.	PUNCT
taxlaw-2867	1166	1	11	11	NUM
taxlaw-2867	1166	2	¶	¶	NUM
taxlaw-2867	1166	3	7.4	7.4	NUM
taxlaw-2867	1166	4	(	(	PUNCT
taxlaw-2867	1166	5	“	"	PUNCT
taxlaw-2867	1166	6	some	some	DET
taxlaw-2867	1166	7	states	state	NOUN
taxlaw-2867	1166	8	refrain	refrain	VERB
taxlaw-2867	1166	9	from	from	ADP
taxlaw-2867	1166	10	levying	levy	VERB
taxlaw-2867	1166	11	tax	tax	NOUN
taxlaw-2867	1166	12	on	on	ADP
taxlaw-2867	1166	13	income	income	NOUN
taxlaw-2867	1166	14	derived	derive	VERB
taxlaw-2867	1166	15	by	by	ADP
taxlaw-2867	1166	16	other	other	ADJ
taxlaw-2867	1166	17	states	state	NOUN
taxlaw-2867	1166	18	and	and	CCONJ
taxlaw-2867	1166	19	some	some	PRON
taxlaw-2867	1166	20	of	of	ADP
taxlaw-2867	1166	21	their	their	PRON
taxlaw-2867	1166	22	wholly	wholly	ADV
taxlaw-2867	1166	23	-	-	PUNCT
taxlaw-2867	1166	24	owned	own	VERB
taxlaw-2867	1166	25	entities	entity	NOUN
taxlaw-2867	1166	26	(	(	PUNCT
taxlaw-2867	1166	27	e.g.	e.g.	ADV
taxlaw-2867	1166	28	a	a	DET
taxlaw-2867	1166	29	central	central	ADJ
taxlaw-2867	1166	30	bank	bank	NOUN
taxlaw-2867	1166	31	established	establish	VERB
taxlaw-2867	1166	32	as	as	ADP
taxlaw-2867	1166	33	a	a	DET
taxlaw-2867	1166	34	separate	separate	ADJ
taxlaw-2867	1166	35	entity	entity	NOUN
taxlaw-2867	1166	36	)	)	PUNCT
taxlaw-2867	1166	37	,	,	PUNCT
taxlaw-2867	1166	38	at	at	ADP
taxlaw-2867	1166	39	least	least	ADJ
taxlaw-2867	1166	40	to	to	ADP
taxlaw-2867	1166	41	the	the	DET
taxlaw-2867	1166	42	extent	extent	NOUN
taxlaw-2867	1166	43	that	that	SCONJ
taxlaw-2867	1166	44	such	such	ADJ
taxlaw-2867	1166	45	income	income	NOUN
taxlaw-2867	1166	46	is	be	AUX
taxlaw-2867	1166	47	derived	derive	VERB
taxlaw-2867	1166	48	from	from	ADP
taxlaw-2867	1166	49	activities	activity	NOUN
taxlaw-2867	1166	50	of	of	ADP
taxlaw-2867	1166	51	a	a	DET
taxlaw-2867	1166	52	governmental	governmental	ADJ
taxlaw-2867	1166	53	nature	nature	NOUN
taxlaw-2867	1166	54	”	"	PUNCT
taxlaw-2867	1166	55	)	)	PUNCT
taxlaw-2867	1166	56	;	;	PUNCT
taxlaw-2867	1166	57	see	see	VERB
taxlaw-2867	1166	58	also	also	ADV
taxlaw-2867	1166	59	united	united	PROPN
taxlaw-2867	1166	60	nations	nations	PROPN
taxlaw-2867	1166	61	,	,	PUNCT
taxlaw-2867	1166	62	model	model	NOUN
taxlaw-2867	1166	63	double	double	ADJ
taxlaw-2867	1166	64	taxation	taxation	NOUN
taxlaw-2867	1166	65	convention	convention	NOUN
taxlaw-2867	1166	66	(	(	PUNCT
taxlaw-2867	1166	67	2011	2011	NUM
taxlaw-2867	1166	68	)	)	PUNCT
taxlaw-2867	1166	69	,	,	PUNCT
taxlaw-2867	1166	70	commentary	commentary	NOUN
taxlaw-2867	1166	71	on	on	ADP
taxlaw-2867	1166	72	art	art	NOUN
taxlaw-2867	1166	73	.	.	PUNCT
taxlaw-2867	1167	1	10	10	NUM
taxlaw-2867	1167	2	¶	¶	NUM
taxlaw-2867	1167	3	13	13	NUM
taxlaw-2867	1167	4	(	(	PUNCT
taxlaw-2867	1167	5	quoting	quote	VERB
taxlaw-2867	1167	6	the	the	DET
taxlaw-2867	1167	7	oecd	oecd	PROPN
taxlaw-2867	1167	8	commentary	commentary	NOUN
taxlaw-2867	1167	9	)	)	PUNCT
taxlaw-2867	1167	10	;	;	PUNCT
taxlaw-2867	1167	11	commentary	commentary	NOUN
taxlaw-2867	1167	12	on	on	ADP
taxlaw-2867	1167	13	art	art	NOUN
taxlaw-2867	1167	14	.	.	PUNCT
taxlaw-2867	1168	1	11	11	NUM
taxlaw-2867	1168	2	¶¶	¶¶	PROPN
taxlaw-2867	1168	3	12	12	NUM
taxlaw-2867	1168	4	-	-	SYM
taxlaw-2867	1168	5	16	16	NUM
taxlaw-2867	1168	6	(	(	PUNCT
taxlaw-2867	1168	7	quoting	quote	VERB
taxlaw-2867	1168	8	the	the	DET
taxlaw-2867	1168	9	oecd	oecd	PROPN
taxlaw-2867	1168	10	commentary	commentary	NOUN
taxlaw-2867	1168	11	)	)	PUNCT
taxlaw-2867	1168	12	.	.	PUNCT
taxlaw-2867	1169	1	for	for	ADP
taxlaw-2867	1169	2	a	a	DET
taxlaw-2867	1169	3	detailed	detailed	ADJ
taxlaw-2867	1169	4	discussion	discussion	NOUN
taxlaw-2867	1169	5	of	of	ADP
taxlaw-2867	1169	6	the	the	DET
taxlaw-2867	1169	7	debates	debate	NOUN
taxlaw-2867	1169	8	concerning	concern	VERB
taxlaw-2867	1169	9	the	the	DET
taxlaw-2867	1169	10	appropriate	appropriate	ADJ
taxlaw-2867	1169	11	taxation	taxation	NOUN
taxlaw-2867	1169	12	of	of	ADP
taxlaw-2867	1169	13	sovereign	sovereign	ADJ
taxlaw-2867	1169	14	wealth	wealth	NOUN
taxlaw-2867	1169	15	funds	fund	NOUN
taxlaw-2867	1169	16	,	,	PUNCT
taxlaw-2867	1169	17	which	which	PRON
taxlaw-2867	1169	18	led	lead	VERB
taxlaw-2867	1169	19	to	to	ADP
taxlaw-2867	1169	20	the	the	DET
taxlaw-2867	1169	21	adoption	adoption	NOUN
taxlaw-2867	1169	22	of	of	ADP
taxlaw-2867	1169	23	these	these	DET
taxlaw-2867	1169	24	provisions	provision	NOUN
taxlaw-2867	1169	25	in	in	ADP
taxlaw-2867	1169	26	the	the	DET
taxlaw-2867	1169	27	oecd	oecd	PROPN
taxlaw-2867	1169	28	commentary	commentary	NOUN
taxlaw-2867	1169	29	(	(	PUNCT
taxlaw-2867	1169	30	and	and	CCONJ
taxlaw-2867	1169	31	subsequently	subsequently	ADV
taxlaw-2867	1169	32	the	the	DET
taxlaw-2867	1169	33	un	un	PROPN
taxlaw-2867	1169	34	commentary	commentary	PROPN
taxlaw-2867	1169	35	)	)	PUNCT
taxlaw-2867	1169	36	,	,	PUNCT
taxlaw-2867	1169	37	see	see	VERB
taxlaw-2867	1169	38	stijn	stijn	PROPN
taxlaw-2867	1169	39	janseen	janseen	PROPN
taxlaw-2867	1169	40	,	,	PUNCT
taxlaw-2867	1169	41	how	how	SCONJ
taxlaw-2867	1169	42	to	to	PART
taxlaw-2867	1169	43	treat(y	treat(y	VERB
taxlaw-2867	1169	44	)	)	PUNCT
taxlaw-2867	1169	45	sovereign	sovereign	ADJ
taxlaw-2867	1169	46	wealth	wealth	NOUN
taxlaw-2867	1169	47	funds	fund	NOUN
taxlaw-2867	1169	48	?	?	PUNCT
taxlaw-2867	1170	1	the	the	DET
taxlaw-2867	1170	2	application	application	NOUN
taxlaw-2867	1170	3	of	of	ADP
taxlaw-2867	1170	4	tax	tax	NOUN
taxlaw-2867	1170	5	treaties	treaty	NOUN
taxlaw-2867	1170	6	to	to	ADP
taxlaw-2867	1170	7	state	state	NOUN
taxlaw-2867	1170	8	-	-	PUNCT
taxlaw-2867	1170	9	owned	own	VERB
taxlaw-2867	1170	10	entities	entity	NOUN
taxlaw-2867	1170	11	,	,	PUNCT
taxlaw-2867	1170	12	including	include	VERB
taxlaw-2867	1170	13	sovereign	sovereign	ADJ
taxlaw-2867	1170	14	wealth	wealth	NOUN
taxlaw-2867	1170	15	funds	fund	NOUN
taxlaw-2867	1170	16	,	,	PUNCT
taxlaw-2867	1170	17	in	in	ADP
taxlaw-2867	1170	18	the	the	DET
taxlaw-2867	1170	19	2010	2010	NUM
taxlaw-2867	1170	20	oecd	oecd	PROPN
taxlaw-2867	1170	21	updates	update	NOUN
taxlaw-2867	1170	22	:	:	PUNCT
taxlaw-2867	1170	23	model	model	NOUN
taxlaw-2867	1170	24	tax	tax	PROPN
taxlaw-2867	1170	25	convention	convention	PROPN
taxlaw-2867	1170	26	&	&	CCONJ
taxlaw-2867	1170	27	transfer	transfer	NOUN
taxlaw-2867	1170	28	pricing	pricing	NOUN
taxlaw-2867	1170	29	guidelines	guideline	NOUN
taxlaw-2867	1170	30	a	a	DET
taxlaw-2867	1170	31	critical	critical	ADJ
taxlaw-2867	1170	32	review	review	NOUN
taxlaw-2867	1170	33	185	185	NUM
taxlaw-2867	1170	34	(	(	PUNCT
taxlaw-2867	1170	35	dennis	dennis	PROPN
taxlaw-2867	1170	36	weber	weber	PROPN
taxlaw-2867	1170	37	&	&	CCONJ
taxlaw-2867	1170	38	stef	stef	PROPN
taxlaw-2867	1170	39	van	van	PROPN
taxlaw-2867	1170	40	weeghel	weeghel	PROPN
taxlaw-2867	1170	41	eds	eds	PROPN
taxlaw-2867	1170	42	.	.	PROPN
taxlaw-2867	1170	43	,	,	PUNCT
taxlaw-2867	1170	44	2011	2011	NUM
taxlaw-2867	1170	45	)	)	PUNCT
taxlaw-2867	1170	46	.	.	PUNCT
taxlaw-2867	1171	1	378	378	NUM
taxlaw-2867	1171	2	see	see	VERB
taxlaw-2867	1171	3	united	united	PROPN
taxlaw-2867	1171	4	states	states	PROPN
taxlaw-2867	1171	5	model	model	PROPN
taxlaw-2867	1171	6	income	income	PROPN
taxlaw-2867	1171	7	tax	tax	PROPN
taxlaw-2867	1171	8	convention	convention	NOUN
taxlaw-2867	1171	9	(	(	PUNCT
taxlaw-2867	1171	10	2016	2016	NUM
taxlaw-2867	1171	11	)	)	PUNCT
taxlaw-2867	1171	12	,	,	PUNCT
taxlaw-2867	1171	13	https://www.treasury.gov/resource-center/taxpolicy/treaties/documents/treaty-us%20model-2016.pdf	https://www.treasury.gov/resource-center/taxpolicy/treaties/documents/treaty-us%20model-2016.pdf	PROPN
taxlaw-2867	1172	1	[	[	X
taxlaw-2867	1172	2	https://perma.cc/te8m-cn8	https://perma.cc/te8m-cn8	VERB
taxlaw-2867	1172	3	g	g	X
taxlaw-2867	1172	4	]	]	PUNCT
taxlaw-2867	1172	5	;	;	PUNCT
taxlaw-2867	1172	6	see	see	VERB
taxlaw-2867	1172	7	also	also	ADV
taxlaw-2867	1172	8	tillinghast	tillinghast	ADJ
taxlaw-2867	1172	9	,	,	PUNCT
taxlaw-2867	1172	10	supra	supra	PROPN
taxlaw-2867	1172	11	note	note	PROPN
taxlaw-2867	1172	12	372	372	NUM
taxlaw-2867	1172	13	,	,	PUNCT
taxlaw-2867	1172	14	at	at	ADP
taxlaw-2867	1172	15	526	526	NUM
taxlaw-2867	1172	16	(	(	PUNCT
taxlaw-2867	1172	17	“	"	PUNCT
taxlaw-2867	1172	18	only	only	ADV
taxlaw-2867	1172	19	a	a	DET
taxlaw-2867	1172	20	handful	handful	NOUN
taxlaw-2867	1172	21	of	of	ADP
taxlaw-2867	1172	22	the	the	DET
taxlaw-2867	1172	23	income	income	NOUN
taxlaw-2867	1172	24	tax	tax	NOUN
taxlaw-2867	1172	25	treaties	treaty	NOUN
taxlaw-2867	1172	26	to	to	PART
taxlaw-2867	1172	27	which	which	PRON
taxlaw-2867	1172	28	the	the	DET
taxlaw-2867	1172	29	united	united	PROPN
taxlaw-2867	1172	30	states	states	PROPN
taxlaw-2867	1172	31	is	be	AUX
taxlaw-2867	1172	32	a	a	DET
taxlaw-2867	1172	33	party	party	NOUN
taxlaw-2867	1172	34	make	make	VERB
taxlaw-2867	1172	35	any	any	DET
taxlaw-2867	1172	36	special	special	ADJ
taxlaw-2867	1172	37	provision	provision	NOUN
taxlaw-2867	1172	38	with	with	ADP
taxlaw-2867	1172	39	respect	respect	NOUN
taxlaw-2867	1172	40	to	to	ADP
taxlaw-2867	1172	41	income	income	NOUN
taxlaw-2867	1172	42	received	receive	VERB
taxlaw-2867	1172	43	by	by	ADP
taxlaw-2867	1172	44	the	the	DET
taxlaw-2867	1172	45	respective	respective	ADJ
taxlaw-2867	1172	46	governments	government	NOUN
taxlaw-2867	1172	47	involved	involve	VERB
taxlaw-2867	1172	48	,	,	PUNCT
taxlaw-2867	1172	49	and	and	CCONJ
taxlaw-2867	1172	50	those	those	PRON
taxlaw-2867	1172	51	that	that	PRON
taxlaw-2867	1172	52	do	do	AUX
taxlaw-2867	1172	53	relate	relate	VERB
taxlaw-2867	1172	54	only	only	ADV
taxlaw-2867	1172	55	to	to	ADP
taxlaw-2867	1172	56	interest	interest	NOUN
taxlaw-2867	1172	57	payments	payment	NOUN
taxlaw-2867	1172	58	.	.	PUNCT
taxlaw-2867	1172	59	”	"	PUNCT
taxlaw-2867	1172	60	)	)	PUNCT
taxlaw-2867	1172	61	.	.	PUNCT
taxlaw-2867	1173	1	379	379	NUM
taxlaw-2867	1173	2	see	see	VERB
taxlaw-2867	1173	3	deficit	deficit	NOUN
taxlaw-2867	1173	4	reduction	reduction	NOUN
taxlaw-2867	1173	5	act	act	NOUN
taxlaw-2867	1173	6	of	of	ADP
taxlaw-2867	1173	7	1984	1984	NUM
taxlaw-2867	1173	8	,	,	PUNCT
taxlaw-2867	1173	9	pub	pub	NOUN
taxlaw-2867	1173	10	.	.	PUNCT
taxlaw-2867	1174	1	l.	l.	PROPN
taxlaw-2867	1174	2	no	no	INTJ
taxlaw-2867	1174	3	.	.	PROPN
taxlaw-2867	1175	1	98	98	NUM
taxlaw-2867	1175	2	-	-	SYM
taxlaw-2867	1175	3	369	369	NUM
taxlaw-2867	1175	4	,	,	PUNCT
taxlaw-2867	1175	5	§	§	PROPN
taxlaw-2867	1175	6	127(a	127(a	PROPN
taxlaw-2867	1175	7	)	)	PUNCT
taxlaw-2867	1175	8	,	,	PUNCT
taxlaw-2867	1175	9	98	98	NUM
taxlaw-2867	1175	10	stat	stat	NOUN
taxlaw-2867	1175	11	.	.	PUNCT
taxlaw-2867	1176	1	494	494	NUM
taxlaw-2867	1176	2	,	,	PUNCT
taxlaw-2867	1176	3	648	648	NUM
taxlaw-2867	1176	4	-	-	SYM
taxlaw-2867	1176	5	50	50	NUM
taxlaw-2867	1176	6	(	(	PUNCT
taxlaw-2867	1176	7	codified	codify	VERB
taxlaw-2867	1176	8	as	as	SCONJ
taxlaw-2867	1176	9	amended	amend	VERB
taxlaw-2867	1176	10	at	at	ADP
taxlaw-2867	1176	11	i.r.c	i.r.c	NOUN
taxlaw-2867	1176	12	.	.	PUNCT
taxlaw-2867	1177	1	§	§	PROPN
taxlaw-2867	1177	2	871(h	871(h	PROPN
taxlaw-2867	1177	3	)	)	PUNCT
taxlaw-2867	1177	4	)	)	PUNCT
taxlaw-2867	1177	5	.	.	PUNCT
taxlaw-2867	1178	1	380	380	NUM
taxlaw-2867	1178	2	see	see	VERB
taxlaw-2867	1178	3	avi	avi	NOUN
taxlaw-2867	1178	4	-	-	PUNCT
taxlaw-2867	1178	5	yonah	yonah	ADJ
taxlaw-2867	1178	6	,	,	PUNCT
taxlaw-2867	1178	7	supra	supra	PROPN
taxlaw-2867	1178	8	note	note	NOUN
taxlaw-2867	1178	9	356	356	NUM
taxlaw-2867	1178	10	,	,	PUNCT
taxlaw-2867	1178	11	at	at	ADP
taxlaw-2867	1178	12	1581	1581	NUM
taxlaw-2867	1178	13	-	-	SYM
taxlaw-2867	1178	14	82	82	NUM
taxlaw-2867	1178	15	.	.	NOUN
taxlaw-2867	1178	16	381	381	NUM
taxlaw-2867	1178	17	see	see	VERB
taxlaw-2867	1178	18	i	i	PROPN
taxlaw-2867	1178	19	d.	d.	PROPN
taxlaw-2867	1178	20	;	;	PUNCT
taxlaw-2867	1178	21	deloitte	deloitte	PROPN
taxlaw-2867	1178	22	,	,	PUNCT
taxlaw-2867	1178	23	withholding	withhold	VERB
taxlaw-2867	1178	24	tax	tax	NOUN
taxlaw-2867	1178	25	rates	rate	NOUN
taxlaw-2867	1178	26	2018	2018	NUM
taxlaw-2867	1178	27	(	(	PUNCT
taxlaw-2867	1178	28	2018	2018	NUM
taxlaw-2867	1178	29	)	)	PUNCT
taxlaw-2867	1178	30	,	,	PUNCT
taxlaw-2867	1178	31	https://www2.deloitte.com/content/dam/deloitte/global/documents/tax/dttl-tax-withholding-tax-rates.pdf	https://www2.deloitte.com/content/dam/deloitte/global/documents/tax/dttl-tax-withholding-tax-rates.pdf	PROPN
taxlaw-2867	1179	1	[	[	X
taxlaw-2867	1179	2	https://perma.cc/tg6s-ckgd	https://perma.cc/tg6s-ckgd	X
taxlaw-2867	1179	3	]	]	PUNCT
taxlaw-2867	1179	4	.	.	PUNCT
taxlaw-2867	1180	1	382	382	NUM
taxlaw-2867	1180	2	see	see	VERB
taxlaw-2867	1180	3	khadija	khadija	PROPN
taxlaw-2867	1180	4	baggerman	baggerman	PROPN
taxlaw-2867	1180	5	-	-	PUNCT
taxlaw-2867	1180	6	noudari	noudari	PROPN
taxlaw-2867	1180	7	&	&	CCONJ
taxlaw-2867	1180	8	rené	rené	ADJ
taxlaw-2867	1180	9	offermanns	offermann	NOUN
taxlaw-2867	1180	10	,	,	PUNCT
taxlaw-2867	1180	11	foreign	foreign	ADJ
taxlaw-2867	1180	12	direct	direct	ADJ
taxlaw-2867	1180	13	investment	investment	NOUN
taxlaw-2867	1180	14	in	in	ADP
taxlaw-2867	1180	15	developing	develop	VERB
taxlaw-2867	1180	16	countries	country	NOUN
taxlaw-2867	1180	17	:	:	PUNCT
taxlaw-2867	1180	18	some	some	DET
taxlaw-2867	1180	19	tax	tax	NOUN
taxlaw-2867	1180	20	considerations	consideration	NOUN
taxlaw-2867	1180	21	and	and	CCONJ
taxlaw-2867	1180	22	other	other	ADJ
taxlaw-2867	1180	23	related	relate	VERB
taxlaw-2867	1180	24	legal	legal	ADJ
taxlaw-2867	1180	25	matters	matter	NOUN
taxlaw-2867	1180	26	,	,	PUNCT
taxlaw-2867	1180	27	bull	bull	NOUN
taxlaw-2867	1180	28	.	.	PUNCT
taxlaw-2867	1181	1	int’l	int’l	PRON
taxlaw-2867	1181	2	tax’n	tax’n	NUM
taxlaw-2867	1181	3	310	310	NUM
taxlaw-2867	1181	4	,	,	PUNCT
taxlaw-2867	1181	5	315	315	NUM
taxlaw-2867	1181	6	(	(	PUNCT
taxlaw-2867	1181	7	june	june	PROPN
taxlaw-2867	1181	8	2016	2016	NUM
taxlaw-2867	1181	9	)	)	PUNCT
taxlaw-2867	1181	10	;	;	PUNCT
taxlaw-2867	1181	11	deloitte	deloitte	PROPN
taxlaw-2867	1181	12	,	,	PUNCT
taxlaw-2867	1181	13	withholding	withhold	VERB
taxlaw-2867	1181	14	tax	tax	NOUN
taxlaw-2867	1181	15	rates	rate	NOUN
taxlaw-2867	1181	16	2018	2018	NUM
taxlaw-2867	1181	17	,	,	PUNCT
taxlaw-2867	1181	18	supra	supra	PROPN
taxlaw-2867	1181	19	note	note	NOUN
taxlaw-2867	1181	20	381	381	NUM
taxlaw-2867	1181	21	(	(	PUNCT
taxlaw-2867	1181	22	suggesting	suggest	VERB
taxlaw-2867	1181	23	an	an	DET
taxlaw-2867	1181	24	average	average	ADJ
taxlaw-2867	1181	25	withholding	withholding	NOUN
taxlaw-2867	1181	26	)	)	PUNCT
taxlaw-2867	1181	27	.	.	PUNCT
taxlaw-2867	1182	1	383	383	NUM
taxlaw-2867	1182	2	see	see	VERB
taxlaw-2867	1182	3	i	i	PROPN
taxlaw-2867	1182	4	d.	d.	PROPN
taxlaw-2867	1182	5	;	;	PUNCT
taxlaw-2867	1182	6	ariane	ariane	PROPN
taxlaw-2867	1182	7	pickering	pickering	PROPN
taxlaw-2867	1182	8	,	,	PUNCT
taxlaw-2867	1182	9	tax	tax	NOUN
taxlaw-2867	1182	10	treaty	treaty	NOUN
taxlaw-2867	1182	11	policy	policy	NOUN
taxlaw-2867	1182	12	framework	framework	NOUN
taxlaw-2867	1182	13	and	and	CCONJ
taxlaw-2867	1182	14	country	country	NOUN
taxlaw-2867	1182	15	model	model	NOUN
taxlaw-2867	1182	16	(	(	PUNCT
taxlaw-2867	1182	17	papers	paper	NOUN
taxlaw-2867	1182	18	on	on	ADP
taxlaw-2867	1182	19	selected	select	VERB
taxlaw-2867	1182	20	topics	topic	NOUN
taxlaw-2867	1182	21	in	in	ADP
taxlaw-2867	1182	22	negotiation	negotiation	NOUN
taxlaw-2867	1182	23	of	of	ADP
taxlaw-2867	1182	24	tax	tax	NOUN
taxlaw-2867	1182	25	treaties	treaty	NOUN
taxlaw-2867	1182	26	for	for	ADP
taxlaw-2867	1182	27	developing	develop	VERB
taxlaw-2867	1182	28	countries	country	NOUN
taxlaw-2867	1182	29	,	,	PUNCT
taxlaw-2867	1182	30	paper	paper	NOUN
taxlaw-2867	1182	31	no	no	NOUN
taxlaw-2867	1182	32	.	.	NOUN
taxlaw-2867	1182	33	2	2	NUM
taxlaw-2867	1182	34	-	-	SYM
taxlaw-2867	1182	35	n	n	CCONJ
taxlaw-2867	1182	36	,	,	PUNCT
taxlaw-2867	1182	37	may	may	AUX
taxlaw-2867	1182	38	2013	2013	NUM
taxlaw-2867	1182	39	)	)	PUNCT
taxlaw-2867	1182	40	,	,	PUNCT
taxlaw-2867	1182	41	http://www.un.org/esa/ffd/tax/2013tmttan/paper2n_pickering.pdf	http://www.un.org/esa/ffd/tax/2013tmttan/paper2n_pickering.pdf	X
taxlaw-2867	1183	1	[	[	X
taxlaw-2867	1183	2	https://perma.cc/j3hj-sv8e	https://perma.cc/j3hj-sv8e	X
taxlaw-2867	1183	3	]	]	PUNCT
taxlaw-2867	1183	4	;	;	PUNCT
taxlaw-2867	1183	5	see	see	VERB
taxlaw-2867	1183	6	also	also	ADV
taxlaw-2867	1183	7	zhao	zhao	PROPN
taxlaw-2867	1183	8	shubo	shubo	AUX
taxlaw-2867	1184	1	[	[	X
taxlaw-2867	1184	2	赵书博	赵书博	NOUN
taxlaw-2867	1184	3	]	]	PUNCT
taxlaw-2867	1184	4	,	,	PUNCT
taxlaw-2867	1184	5	woguo	woguo	PROPN
taxlaw-2867	1184	6	yu	yu	PROPN
taxlaw-2867	1184	7	“	"	PUNCT
taxlaw-2867	1184	8	yidai	yidai	PROPN
taxlaw-2867	1184	9	yilu	yilu	PROPN
taxlaw-2867	1184	10	”	"	PUNCT
taxlaw-2867	1184	11	yanxian	yanxian	PROPN
taxlaw-2867	1184	12	guojia	guojia	NOUN
taxlaw-2867	1184	13	shuishou	shuishou	PROPN
taxlaw-2867	1184	14	xieding	xiede	VERB
taxlaw-2867	1184	15	wenti	wenti	VERB
taxlaw-2867	1184	16	yanjiu	yanjiu	PROPN
taxlaw-2867	1184	17	[	[	X
taxlaw-2867	1184	18	我国与“一带一路”沿线	我国与“一带一路”沿线	VERB
taxlaw-2867	1184	19	国家税收协定问题研究	国家税收协定问题研究	NOUN
taxlaw-2867	1184	20	]	]	PUNCT
taxlaw-2867	1184	21	(	(	PUNCT
taxlaw-2867	1184	22	a	a	DET
taxlaw-2867	1184	23	study	study	NOUN
taxlaw-2867	1184	24	on	on	ADP
taxlaw-2867	1184	25	the	the	DET
taxlaw-2867	1184	26	tax	tax	NOUN
taxlaw-2867	1184	27	treaties	treaty	NOUN
taxlaw-2867	1184	28	between	between	ADP
taxlaw-2867	1184	29	china	china	PROPN
taxlaw-2867	1184	30	and	and	CCONJ
taxlaw-2867	1184	31	the	the	DET
taxlaw-2867	1184	32	countries	country	NOUN
taxlaw-2867	1184	33	along	along	ADP
taxlaw-2867	1184	34	the	the	DET
taxlaw-2867	1184	35	“	"	PUNCT
taxlaw-2867	1184	36	belt	belt	NOUN
taxlaw-2867	1184	37	and	and	CCONJ
taxlaw-2867	1184	38	road	road	NOUN
taxlaw-2867	1184	39	”	"	PUNCT
taxlaw-2867	1184	40	)	)	PUNCT
taxlaw-2867	1184	41	,	,	PUNCT
taxlaw-2867	1184	42	397	397	NUM
taxlaw-2867	1184	43	tax’n	tax’n	NUM
taxlaw-2867	1184	44	res	re	NOUN
taxlaw-2867	1184	45	.	.	PUNCT
taxlaw-2867	1185	1	j.	j.	PROPN
taxlaw-2867	1185	2	74	74	NUM
taxlaw-2867	1185	3	(	(	PUNCT
taxlaw-2867	1185	4	2018	2018	NUM
taxlaw-2867	1185	5	)	)	PUNCT
taxlaw-2867	1186	1	[	[	X
taxlaw-2867	1186	2	税务研究	税务研究	X
taxlaw-2867	1186	3	]	]	X
taxlaw-2867	1186	4	(	(	PUNCT
taxlaw-2867	1186	5	noting	note	VERB
taxlaw-2867	1186	6	the	the	DET
taxlaw-2867	1186	7	maximum	maximum	ADJ
taxlaw-2867	1186	8	withholding	withholding	NOUN
taxlaw-2867	1186	9	rate	rate	NOUN
taxlaw-2867	1186	10	in	in	ADP
taxlaw-2867	1186	11	china	china	PROPN
taxlaw-2867	1186	12	’s	’s	PART
taxlaw-2867	1186	13	tax	tax	NOUN
taxlaw-2867	1186	14	treaties	treaty	NOUN
taxlaw-2867	1186	15	with	with	ADP
taxlaw-2867	1186	16	countries	country	NOUN
taxlaw-2867	1186	17	along	along	ADP
taxlaw-2867	1186	18	the	the	DET
taxlaw-2867	1186	19	belt	belt	NOUN
taxlaw-2867	1186	20	and	and	CCONJ
taxlaw-2867	1186	21	road	road	NOUN
taxlaw-2867	1186	22	initiative	initiative	NOUN
taxlaw-2867	1186	23	ranges	range	VERB
taxlaw-2867	1186	24	between	between	ADP
taxlaw-2867	1186	25	10	10	NUM
taxlaw-2867	1186	26	and	and	CCONJ
taxlaw-2867	1186	27	20	20	NUM
taxlaw-2867	1186	28	percent	percent	NOUN
taxlaw-2867	1186	29	)	)	PUNCT
taxlaw-2867	1186	30	.	.	PUNCT
taxlaw-2867	1187	1	https://www.treasury.gov/resource-center/tax-policy/treaties/documents/treaty-us%20model-2016.pdf	https://www.treasury.gov/resource-center/tax-policy/treaties/documents/treaty-us%20model-2016.pdf	PROPN
taxlaw-2867	1187	2	https://www.treasury.gov/resource-center/tax-policy/treaties/documents/treaty-us%20model-2016.pdf	https://www.treasury.gov/resource-center/tax-policy/treaties/documents/treaty-us%20model-2016.pdf	PROPN
taxlaw-2867	1187	3	https://www2.deloitte.com/content/dam/deloitte/global/documents/tax/dttl-tax-withholding-tax-rates.pdf	https://www2.deloitte.com/content/dam/deloitte/global/documents/tax/dttl-tax-withholding-tax-rates.pdf	NOUN
taxlaw-2867	1187	4	http://www.un.org/esa/ffd/tax/2013tmttan/paper2n_pickering.pdf	http://www.un.org/esa/ffd/tax/2013tmttan/paper2n_pickering.pdf	PROPN
taxlaw-2867	1187	5	2018	2018	NUM
taxlaw-2867	1187	6	]	]	PUNCT
taxlaw-2867	1187	7	131	131	NUM
taxlaw-2867	1187	8	chinese	chinese	ADJ
taxlaw-2867	1187	9	state	state	NOUN
taxlaw-2867	1187	10	capitalism	capitalism	NOUN
taxlaw-2867	1187	11	and	and	CCONJ
taxlaw-2867	1187	12	the	the	DET
taxlaw-2867	1187	13	international	international	ADJ
taxlaw-2867	1187	14	tax	tax	NOUN
taxlaw-2867	1187	15	regime	regime	NOUN
taxlaw-2867	1187	16	the	the	DET
taxlaw-2867	1187	17	state	state	NOUN
taxlaw-2867	1187	18	or	or	CCONJ
taxlaw-2867	1187	19	certain	certain	ADJ
taxlaw-2867	1187	20	government	government	NOUN
taxlaw-2867	1187	21	entities	entity	NOUN
taxlaw-2867	1187	22	from	from	ADP
taxlaw-2867	1187	23	source	source	NOUN
taxlaw-2867	1187	24	countries	country	NOUN
taxlaw-2867	1187	25	withholding	withhold	VERB
taxlaw-2867	1187	26	taxation.384	taxation.384	PROPN
taxlaw-2867	1187	27	since	since	SCONJ
taxlaw-2867	1187	28	china	china	PROPN
taxlaw-2867	1187	29	’s	’s	PART
taxlaw-2867	1187	30	first	first	ADJ
taxlaw-2867	1187	31	bilateral	bilateral	ADJ
taxlaw-2867	1187	32	tax	tax	NOUN
taxlaw-2867	1187	33	treaty	treaty	NOUN
taxlaw-2867	1187	34	with	with	ADP
taxlaw-2867	1187	35	japan	japan	PROPN
taxlaw-2867	1187	36	,	,	PUNCT
taxlaw-2867	1187	37	its	its	PRON
taxlaw-2867	1187	38	treaties	treaty	NOUN
taxlaw-2867	1187	39	have	have	AUX
taxlaw-2867	1187	40	often	often	ADV
taxlaw-2867	1187	41	included	include	VERB
taxlaw-2867	1187	42	a	a	DET
taxlaw-2867	1187	43	broad	broad	ADJ
taxlaw-2867	1187	44	provision	provision	NOUN
taxlaw-2867	1187	45	exempting	exempt	VERB
taxlaw-2867	1187	46	not	not	PART
taxlaw-2867	1187	47	only	only	ADV
taxlaw-2867	1187	48	interest	interest	NOUN
taxlaw-2867	1187	49	payments	payment	NOUN
taxlaw-2867	1187	50	to	to	ADP
taxlaw-2867	1187	51	the	the	DET
taxlaw-2867	1187	52	contracting	contracting	NOUN
taxlaw-2867	1187	53	parties	party	NOUN
taxlaw-2867	1187	54	’	’	PART
taxlaw-2867	1187	55	governments	government	NOUN
taxlaw-2867	1187	56	,	,	PUNCT
taxlaw-2867	1187	57	local	local	ADJ
taxlaw-2867	1187	58	authorities	authority	NOUN
taxlaw-2867	1187	59	,	,	PUNCT
taxlaw-2867	1187	60	and	and	CCONJ
taxlaw-2867	1187	61	central	central	ADJ
taxlaw-2867	1187	62	banks	bank	NOUN
taxlaw-2867	1187	63	but	but	CCONJ
taxlaw-2867	1187	64	also	also	ADV
taxlaw-2867	1187	65	to	to	ADP
taxlaw-2867	1187	66	wholly	wholly	ADV
taxlaw-2867	1187	67	government	government	NOUN
taxlaw-2867	1187	68	owned	own	VERB
taxlaw-2867	1187	69	financial	financial	ADJ
taxlaw-2867	1187	70	institutions.385	institutions.385	PROPN
taxlaw-2867	1187	71	for	for	ADP
taxlaw-2867	1187	72	instance	instance	NOUN
taxlaw-2867	1187	73	,	,	PUNCT
taxlaw-2867	1187	74	all	all	PRON
taxlaw-2867	1187	75	of	of	ADP
taxlaw-2867	1187	76	china	china	PROPN
taxlaw-2867	1187	77	’s	’s	PART
taxlaw-2867	1187	78	bilateral	bilateral	ADJ
taxlaw-2867	1187	79	tax	tax	NOUN
taxlaw-2867	1187	80	treaties	treaty	NOUN
taxlaw-2867	1187	81	with	with	ADP
taxlaw-2867	1187	82	european	european	ADJ
taxlaw-2867	1187	83	countries	country	NOUN
taxlaw-2867	1187	84	contain	contain	VERB
taxlaw-2867	1187	85	this	this	DET
taxlaw-2867	1187	86	exemption	exemption	NOUN
taxlaw-2867	1187	87	in	in	ADP
taxlaw-2867	1187	88	some	some	DET
taxlaw-2867	1187	89	form	form	NOUN
taxlaw-2867	1187	90	,	,	PUNCT
taxlaw-2867	1187	91	and	and	CCONJ
taxlaw-2867	1187	92	in	in	ADP
taxlaw-2867	1187	93	most	most	ADJ
taxlaw-2867	1187	94	treaties	treaty	NOUN
taxlaw-2867	1187	95	this	this	DET
taxlaw-2867	1187	96	exemption	exemption	NOUN
taxlaw-2867	1187	97	extends	extend	VERB
taxlaw-2867	1187	98	to	to	ADP
taxlaw-2867	1187	99	wholly	wholly	ADV
taxlaw-2867	1187	100	owned	own	VERB
taxlaw-2867	1187	101	financial	financial	ADJ
taxlaw-2867	1187	102	institutions.386	institutions.386	NOUN
taxlaw-2867	1187	103	similarly	similarly	ADV
taxlaw-2867	1187	104	,	,	PUNCT
taxlaw-2867	1187	105	51	51	NUM
taxlaw-2867	1187	106	out	out	ADP
taxlaw-2867	1187	107	of	of	ADP
taxlaw-2867	1187	108	china	china	PROPN
taxlaw-2867	1187	109	’s	’s	PART
taxlaw-2867	1187	110	56	56	NUM
taxlaw-2867	1187	111	bilateral	bilateral	ADJ
taxlaw-2867	1187	112	tax	tax	NOUN
taxlaw-2867	1187	113	treaties	treaty	NOUN
taxlaw-2867	1187	114	with	with	ADP
taxlaw-2867	1187	115	56	56	NUM
taxlaw-2867	1187	116	countries	country	NOUN
taxlaw-2867	1187	117	along	along	ADP
taxlaw-2867	1187	118	the	the	DET
taxlaw-2867	1187	119	belt	belt	NOUN
taxlaw-2867	1187	120	and	and	CCONJ
taxlaw-2867	1187	121	road	road	NOUN
taxlaw-2867	1187	122	initiative	initiative	NOUN
taxlaw-2867	1187	123	contain	contain	VERB
taxlaw-2867	1187	124	an	an	DET
taxlaw-2867	1187	125	exemption	exemption	NOUN
taxlaw-2867	1187	126	that	that	PRON
taxlaw-2867	1187	127	extends	extend	VERB
taxlaw-2867	1187	128	to	to	ADP
taxlaw-2867	1187	129	government	government	NOUN
taxlaw-2867	1187	130	owned	own	VERB
taxlaw-2867	1187	131	financial	financial	ADJ
taxlaw-2867	1187	132	institutions.387	institutions.387	NOUN
taxlaw-2867	1187	133	thus	thus	ADV
taxlaw-2867	1187	134	,	,	PUNCT
taxlaw-2867	1187	135	in	in	ADP
taxlaw-2867	1187	136	its	its	PRON
taxlaw-2867	1187	137	international	international	ADJ
taxlaw-2867	1187	138	tax	tax	NOUN
taxlaw-2867	1187	139	diplomacy	diplomacy	NOUN
taxlaw-2867	1187	140	,	,	PUNCT
taxlaw-2867	1187	141	china	china	PROPN
taxlaw-2867	1187	142	has	have	AUX
taxlaw-2867	1187	143	generally	generally	ADV
taxlaw-2867	1187	144	succeeded	succeed	VERB
taxlaw-2867	1187	145	in	in	ADP
taxlaw-2867	1187	146	having	have	VERB
taxlaw-2867	1187	147	foreign	foreign	ADJ
taxlaw-2867	1187	148	nations	nation	NOUN
taxlaw-2867	1187	149	accord	accord	VERB
taxlaw-2867	1187	150	its	its	PRON
taxlaw-2867	1187	151	central	central	ADJ
taxlaw-2867	1187	152	bank	bank	NOUN
taxlaw-2867	1187	153	and	and	CCONJ
taxlaw-2867	1187	154	policy	policy	NOUN
taxlaw-2867	1187	155	banks	bank	NOUN
taxlaw-2867	1187	156	an	an	DET
taxlaw-2867	1187	157	exemption	exemption	NOUN
taxlaw-2867	1187	158	from	from	ADP
taxlaw-2867	1187	159	taxation	taxation	NOUN
taxlaw-2867	1187	160	on	on	ADP
taxlaw-2867	1187	161	interest	interest	NOUN
taxlaw-2867	1187	162	.	.	PUNCT
taxlaw-2867	1188	1	while	while	SCONJ
taxlaw-2867	1188	2	interest	interest	NOUN
taxlaw-2867	1188	3	exemptions	exemption	NOUN
taxlaw-2867	1188	4	for	for	ADP
taxlaw-2867	1188	5	wholly	wholly	ADV
taxlaw-2867	1188	6	government	government	NOUN
taxlaw-2867	1188	7	owned	own	VERB
taxlaw-2867	1188	8	financial	financial	ADJ
taxlaw-2867	1188	9	institutions	institution	NOUN
taxlaw-2867	1188	10	do	do	AUX
taxlaw-2867	1188	11	not	not	PART
taxlaw-2867	1188	12	represent	represent	VERB
taxlaw-2867	1188	13	a	a	DET
taxlaw-2867	1188	14	major	major	ADJ
taxlaw-2867	1188	15	departure	departure	NOUN
taxlaw-2867	1188	16	from	from	ADP
taxlaw-2867	1188	17	common	common	ADJ
taxlaw-2867	1188	18	bilateral	bilateral	ADJ
taxlaw-2867	1188	19	treaty	treaty	NOUN
taxlaw-2867	1188	20	practice	practice	NOUN
taxlaw-2867	1188	21	—	—	PUNCT
taxlaw-2867	1188	22	many	many	ADJ
taxlaw-2867	1188	23	african	african	ADJ
taxlaw-2867	1188	24	countries	country	NOUN
taxlaw-2867	1188	25	now	now	ADV
taxlaw-2867	1188	26	include	include	VERB
taxlaw-2867	1188	27	them	they	PRON
taxlaw-2867	1188	28	in	in	ADP
taxlaw-2867	1188	29	their	their	PRON
taxlaw-2867	1188	30	bilateral	bilateral	ADJ
taxlaw-2867	1188	31	treaties388	treaties388	NOUN
taxlaw-2867	1188	32	—	—	PUNCT
taxlaw-2867	1188	33	china	china	PROPN
taxlaw-2867	1188	34	’s	’s	PART
taxlaw-2867	1188	35	most	most	ADV
taxlaw-2867	1188	36	recent	recent	ADJ
taxlaw-2867	1188	37	treaties	treaty	NOUN
taxlaw-2867	1188	38	take	take	VERB
taxlaw-2867	1188	39	a	a	DET
taxlaw-2867	1188	40	much	much	ADV
taxlaw-2867	1188	41	bolder	bold	ADJ
taxlaw-2867	1188	42	step	step	NOUN
taxlaw-2867	1188	43	,	,	PUNCT
taxlaw-2867	1188	44	exempting	exempt	VERB
taxlaw-2867	1188	45	interest	interest	NOUN
taxlaw-2867	1188	46	income	income	NOUN
taxlaw-2867	1188	47	earned	earn	VERB
taxlaw-2867	1188	48	by	by	ADP
taxlaw-2867	1188	49	certain	certain	ADJ
taxlaw-2867	1188	50	chinese	chinese	ADJ
taxlaw-2867	1188	51	commercial	commercial	ADJ
taxlaw-2867	1188	52	banks	bank	NOUN
taxlaw-2867	1188	53	.	.	PUNCT
taxlaw-2867	1189	1	as	as	SCONJ
taxlaw-2867	1189	2	noted	note	VERB
taxlaw-2867	1189	3	above	above	ADV
taxlaw-2867	1189	4	,	,	PUNCT
taxlaw-2867	1189	5	the	the	DET
taxlaw-2867	1189	6	major	major	ADJ
taxlaw-2867	1189	7	chinese	chinese	ADJ
taxlaw-2867	1189	8	commercial	commercial	ADJ
taxlaw-2867	1189	9	banks	bank	NOUN
taxlaw-2867	1189	10	were	be	AUX
taxlaw-2867	1189	11	once	once	ADV
taxlaw-2867	1189	12	wholly	wholly	ADV
taxlaw-2867	1189	13	government	government	NOUN
taxlaw-2867	1189	14	owned	own	VERB
taxlaw-2867	1189	15	institutions	institution	NOUN
taxlaw-2867	1189	16	but	but	CCONJ
taxlaw-2867	1189	17	are	be	AUX
taxlaw-2867	1189	18	now	now	ADV
taxlaw-2867	1189	19	publicly	publicly	ADV
taxlaw-2867	1189	20	-	-	PUNCT
taxlaw-2867	1189	21	listed	list	VERB
taxlaw-2867	1189	22	corporations	corporation	NOUN
taxlaw-2867	1189	23	with	with	ADP
taxlaw-2867	1189	24	minority	minority	NOUN
taxlaw-2867	1189	25	private	private	ADJ
taxlaw-2867	1189	26	investment	investment	NOUN
taxlaw-2867	1189	27	and	and	CCONJ
taxlaw-2867	1189	28	a	a	DET
taxlaw-2867	1189	29	complicated	complicated	ADJ
taxlaw-2867	1189	30	hybrid	hybrid	NOUN
taxlaw-2867	1189	31	character.389	character.389	NOUN
taxlaw-2867	1189	32	as	as	ADP
taxlaw-2867	1189	33	a	a	DET
taxlaw-2867	1189	34	result	result	NOUN
taxlaw-2867	1189	35	,	,	PUNCT
taxlaw-2867	1189	36	interest	interest	NOUN
taxlaw-2867	1189	37	payments	payment	NOUN
taxlaw-2867	1189	38	on	on	ADP
taxlaw-2867	1189	39	foreign	foreign	ADJ
taxlaw-2867	1189	40	securities	security	NOUN
taxlaw-2867	1189	41	made	make	VERB
taxlaw-2867	1189	42	to	to	ADP
taxlaw-2867	1189	43	the	the	DET
taxlaw-2867	1189	44	major	major	ADJ
taxlaw-2867	1189	45	chinese	chinese	ADJ
taxlaw-2867	1189	46	commercial	commercial	ADJ
taxlaw-2867	1189	47	banks	bank	NOUN
taxlaw-2867	1189	48	may	may	AUX
taxlaw-2867	1189	49	be	be	AUX
taxlaw-2867	1189	50	subject	subject	ADJ
taxlaw-2867	1189	51	to	to	ADP
taxlaw-2867	1189	52	withholding	withhold	VERB
taxlaw-2867	1189	53	taxation	taxation	NOUN
taxlaw-2867	1189	54	under	under	ADP
taxlaw-2867	1189	55	most	most	ADJ
taxlaw-2867	1189	56	chinese	chinese	ADJ
taxlaw-2867	1189	57	bilateral	bilateral	ADJ
taxlaw-2867	1189	58	tax	tax	NOUN
taxlaw-2867	1189	59	treaties	treaty	NOUN
taxlaw-2867	1189	60	.	.	PUNCT
taxlaw-2867	1190	1	yet	yet	ADV
taxlaw-2867	1190	2	,	,	PUNCT
taxlaw-2867	1190	3	china	china	PROPN
taxlaw-2867	1190	4	’s	’s	PART
taxlaw-2867	1190	5	2016	2016	NUM
taxlaw-2867	1190	6	treaties	treaty	NOUN
taxlaw-2867	1190	7	with	with	ADP
taxlaw-2867	1190	8	cambodia	cambodia	PROPN
taxlaw-2867	1190	9	and	and	CCONJ
taxlaw-2867	1190	10	romania	romania	PROPN
taxlaw-2867	1190	11	ensure	ensure	VERB
taxlaw-2867	1190	12	preferential	preferential	ADJ
taxlaw-2867	1190	13	tax	tax	NOUN
taxlaw-2867	1190	14	treatment	treatment	NOUN
taxlaw-2867	1190	15	for	for	ADP
taxlaw-2867	1190	16	china	china	PROPN
taxlaw-2867	1190	17	’s	’s	PART
taxlaw-2867	1190	18	major	major	ADJ
taxlaw-2867	1190	19	commercial	commercial	ADJ
taxlaw-2867	1190	20	banks	bank	NOUN
taxlaw-2867	1190	21	by	by	ADP
taxlaw-2867	1190	22	broadening	broaden	VERB
taxlaw-2867	1190	23	the	the	DET
taxlaw-2867	1190	24	government	government	NOUN
taxlaw-2867	1190	25	interest	interest	NOUN
taxlaw-2867	1190	26	exemption	exemption	NOUN
taxlaw-2867	1190	27	to	to	PART
taxlaw-2867	1190	28	include	include	VERB
taxlaw-2867	1190	29	financial	financial	ADJ
taxlaw-2867	1190	30	institutions	institution	NOUN
taxlaw-2867	1190	31	with	with	ADP
taxlaw-2867	1190	32	more	more	ADJ
taxlaw-2867	1190	33	than	than	ADP
taxlaw-2867	1190	34	50	50	NUM
taxlaw-2867	1190	35	%	%	NOUN
taxlaw-2867	1190	36	government	government	NOUN
taxlaw-2867	1190	37	ownership.390	ownership.390	DET
taxlaw-2867	1190	38	a	a	DET
taxlaw-2867	1190	39	protocol	protocol	NOUN
taxlaw-2867	1190	40	to	to	ADP
taxlaw-2867	1190	41	the	the	DET
taxlaw-2867	1190	42	384	384	NUM
taxlaw-2867	1190	43	developing	develop	VERB
taxlaw-2867	1190	44	countries	country	NOUN
taxlaw-2867	1190	45	may	may	AUX
taxlaw-2867	1190	46	include	include	VERB
taxlaw-2867	1190	47	these	these	DET
taxlaw-2867	1190	48	“	"	PUNCT
taxlaw-2867	1190	49	government	government	NOUN
taxlaw-2867	1190	50	interest	interest	NOUN
taxlaw-2867	1190	51	”	"	PUNCT
taxlaw-2867	1190	52	provisions	provision	NOUN
taxlaw-2867	1190	53	as	as	SCONJ
taxlaw-2867	1190	54	they	they	PRON
taxlaw-2867	1190	55	indicate	indicate	VERB
taxlaw-2867	1190	56	strong	strong	ADJ
taxlaw-2867	1190	57	respect	respect	NOUN
taxlaw-2867	1190	58	for	for	ADP
taxlaw-2867	1190	59	the	the	DET
taxlaw-2867	1190	60	sovereignty	sovereignty	NOUN
taxlaw-2867	1190	61	of	of	ADP
taxlaw-2867	1190	62	another	another	DET
taxlaw-2867	1190	63	state	state	NOUN
taxlaw-2867	1190	64	and	and	CCONJ
taxlaw-2867	1190	65	avoid	avoid	VERB
taxlaw-2867	1190	66	the	the	DET
taxlaw-2867	1190	67	imposition	imposition	NOUN
taxlaw-2867	1190	68	of	of	ADP
taxlaw-2867	1190	69	tax	tax	NOUN
taxlaw-2867	1190	70	on	on	ADP
taxlaw-2867	1190	71	interest	interest	NOUN
taxlaw-2867	1190	72	payments	payment	NOUN
taxlaw-2867	1190	73	connected	connect	VERB
taxlaw-2867	1190	74	to	to	ADP
taxlaw-2867	1190	75	state	state	NOUN
taxlaw-2867	1190	76	-	-	PUNCT
taxlaw-2867	1190	77	sponsored	sponsor	VERB
taxlaw-2867	1190	78	export	export	NOUN
taxlaw-2867	1190	79	promotion	promotion	NOUN
taxlaw-2867	1190	80	or	or	CCONJ
taxlaw-2867	1190	81	development	development	NOUN
taxlaw-2867	1190	82	aid	aid	NOUN
taxlaw-2867	1190	83	.	.	PUNCT
taxlaw-2867	1191	1	see	see	VERB
taxlaw-2867	1191	2	daurer	daurer	NOUN
taxlaw-2867	1191	3	,	,	PUNCT
taxlaw-2867	1191	4	supra	supra	PROPN
taxlaw-2867	1191	5	note	note	NOUN
taxlaw-2867	1191	6	34	34	NUM
taxlaw-2867	1191	7	,	,	PUNCT
taxlaw-2867	1191	8	at	at	ADP
taxlaw-2867	1191	9	275	275	NUM
taxlaw-2867	1191	10	-	-	SYM
taxlaw-2867	1191	11	76	76	NUM
taxlaw-2867	1191	12	.	.	PUNCT
taxlaw-2867	1192	1	385	385	NUM
taxlaw-2867	1192	2	see	see	VERB
taxlaw-2867	1192	3	agreement	agreement	NOUN
taxlaw-2867	1192	4	for	for	ADP
taxlaw-2867	1192	5	the	the	DET
taxlaw-2867	1192	6	avoidance	avoidance	NOUN
taxlaw-2867	1192	7	of	of	ADP
taxlaw-2867	1192	8	double	double	ADJ
taxlaw-2867	1192	9	taxation	taxation	NOUN
taxlaw-2867	1192	10	and	and	CCONJ
taxlaw-2867	1192	11	the	the	DET
taxlaw-2867	1192	12	prevention	prevention	NOUN
taxlaw-2867	1192	13	of	of	ADP
taxlaw-2867	1192	14	fiscal	fiscal	ADJ
taxlaw-2867	1192	15	evasion	evasion	NOUN
taxlaw-2867	1192	16	with	with	ADP
taxlaw-2867	1192	17	respect	respect	NOUN
taxlaw-2867	1192	18	to	to	ADP
taxlaw-2867	1192	19	taxes	taxis	NOUN
taxlaw-2867	1192	20	on	on	ADP
taxlaw-2867	1192	21	income	income	NOUN
taxlaw-2867	1192	22	,	,	PUNCT
taxlaw-2867	1192	23	china	china	PROPN
taxlaw-2867	1192	24	-	-	PUNCT
taxlaw-2867	1192	25	japan	japan	PROPN
taxlaw-2867	1192	26	,	,	PUNCT
taxlaw-2867	1192	27	art	art	NOUN
taxlaw-2867	1192	28	.	.	PUNCT
taxlaw-2867	1193	1	11	11	NUM
taxlaw-2867	1193	2	,	,	PUNCT
taxlaw-2867	1193	3	sept	sept	PROPN
taxlaw-2867	1193	4	.	.	PROPN
taxlaw-2867	1193	5	6	6	NUM
taxlaw-2867	1193	6	,	,	PUNCT
taxlaw-2867	1193	7	1983	1983	NUM
taxlaw-2867	1193	8	,	,	PUNCT
taxlaw-2867	1194	1	http://www.chinatax.gov.cn/n810341/n810770/c1153042/part/1153044.pdf	http://www.chinatax.gov.cn/n810341/n810770/c1153042/part/1153044.pdf	PROPN
taxlaw-2867	1194	2	[	[	X
taxlaw-2867	1194	3	https://perma.cc/6438-2jh7	https://perma.cc/6438-2jh7	ADP
taxlaw-2867	1194	4	]	]	X
taxlaw-2867	1194	5	(	(	PUNCT
taxlaw-2867	1194	6	“	"	PUNCT
taxlaw-2867	1194	7	[	[	X
taxlaw-2867	1194	8	i]nterest	i]nterest	X
taxlaw-2867	1194	9	arising	arise	VERB
taxlaw-2867	1194	10	in	in	ADP
taxlaw-2867	1194	11	a	a	DET
taxlaw-2867	1194	12	contracting	contracting	NOUN
taxlaw-2867	1194	13	state	state	NOUN
taxlaw-2867	1194	14	and	and	CCONJ
taxlaw-2867	1194	15	derived	derive	VERB
taxlaw-2867	1194	16	by	by	ADP
taxlaw-2867	1194	17	the	the	DET
taxlaw-2867	1194	18	government	government	NOUN
taxlaw-2867	1194	19	of	of	ADP
taxlaw-2867	1194	20	the	the	DET
taxlaw-2867	1194	21	other	other	ADJ
taxlaw-2867	1194	22	contracting	contracting	NOUN
taxlaw-2867	1194	23	state	state	NOUN
taxlaw-2867	1194	24	,	,	PUNCT
taxlaw-2867	1194	25	a	a	DET
taxlaw-2867	1194	26	local	local	ADJ
taxlaw-2867	1194	27	authority	authority	NOUN
taxlaw-2867	1194	28	thereof	thereof	ADV
taxlaw-2867	1194	29	,	,	PUNCT
taxlaw-2867	1194	30	the	the	DET
taxlaw-2867	1194	31	central	central	ADJ
taxlaw-2867	1194	32	bank	bank	NOUN
taxlaw-2867	1194	33	of	of	ADP
taxlaw-2867	1194	34	that	that	DET
taxlaw-2867	1194	35	other	other	ADJ
taxlaw-2867	1194	36	contracting	contracting	NOUN
taxlaw-2867	1194	37	state	state	NOUN
taxlaw-2867	1194	38	or	or	CCONJ
taxlaw-2867	1194	39	any	any	DET
taxlaw-2867	1194	40	financial	financial	ADJ
taxlaw-2867	1194	41	institution	institution	NOUN
taxlaw-2867	1194	42	wholly	wholly	ADV
taxlaw-2867	1194	43	owned	own	VERB
taxlaw-2867	1194	44	by	by	ADP
taxlaw-2867	1194	45	that	that	DET
taxlaw-2867	1194	46	government	government	NOUN
taxlaw-2867	1194	47	…	…	PUNCT
taxlaw-2867	1194	48	shall	shall	AUX
taxlaw-2867	1194	49	be	be	AUX
taxlaw-2867	1194	50	exempt	exempt	ADJ
taxlaw-2867	1194	51	from	from	ADP
taxlaw-2867	1194	52	tax	tax	NOUN
taxlaw-2867	1194	53	in	in	ADP
taxlaw-2867	1194	54	the	the	DET
taxlaw-2867	1194	55	first	first	ADJ
taxlaw-2867	1194	56	-	-	PUNCT
taxlaw-2867	1194	57	mentioned	mention	VERB
taxlaw-2867	1194	58	contracting	contracting	NOUN
taxlaw-2867	1194	59	state	state	NOUN
taxlaw-2867	1194	60	.	.	PUNCT
taxlaw-2867	1194	61	”	"	PUNCT
taxlaw-2867	1194	62	)	)	PUNCT
taxlaw-2867	1195	1	;	;	PUNCT
taxlaw-2867	1195	2	see	see	VERB
taxlaw-2867	1195	3	also	also	ADV
taxlaw-2867	1195	4	united	united	PROPN
taxlaw-2867	1195	5	states	states	PROPN
taxlaw-2867	1195	6	-	-	PUNCT
taxlaw-2867	1195	7	the	the	DET
taxlaw-2867	1195	8	people	people	NOUN
taxlaw-2867	1195	9	’s	’s	PART
taxlaw-2867	1195	10	republic	republic	PROPN
taxlaw-2867	1195	11	of	of	ADP
taxlaw-2867	1195	12	china	china	PROPN
taxlaw-2867	1195	13	income	income	PROPN
taxlaw-2867	1195	14	tax	tax	PROPN
taxlaw-2867	1195	15	convention	convention	PROPN
taxlaw-2867	1195	16	,	,	PUNCT
taxlaw-2867	1195	17	china	china	PROPN
taxlaw-2867	1195	18	-	-	PUNCT
taxlaw-2867	1195	19	u.s	u.s	PROPN
taxlaw-2867	1195	20	.	.	PROPN
taxlaw-2867	1195	21	,	,	PUNCT
taxlaw-2867	1195	22	art	art	NOUN
taxlaw-2867	1195	23	.	.	PUNCT
taxlaw-2867	1196	1	10	10	NUM
taxlaw-2867	1196	2	,	,	PUNCT
taxlaw-2867	1196	3	apr	apr	PROPN
taxlaw-2867	1196	4	.	.	PROPN
taxlaw-2867	1196	5	30	30	NUM
taxlaw-2867	1196	6	,	,	PUNCT
taxlaw-2867	1196	7	1984	1984	NUM
taxlaw-2867	1196	8	,	,	PUNCT
taxlaw-2867	1197	1	https://www.irs.gov/pub/irs-trty/china.pdf	https://www.irs.gov/pub/irs-trty/china.pdf	X
taxlaw-2867	1198	1	[	[	X
taxlaw-2867	1198	2	https://perma.cc/vw2e-ke8w	https://perma.cc/vw2e-ke8w	X
taxlaw-2867	1198	3	]	]	X
taxlaw-2867	1198	4	(	(	PUNCT
taxlaw-2867	1198	5	including	include	VERB
taxlaw-2867	1198	6	a	a	DET
taxlaw-2867	1198	7	nearly	nearly	ADV
taxlaw-2867	1198	8	identical	identical	ADJ
taxlaw-2867	1198	9	provision	provision	NOUN
taxlaw-2867	1198	10	)	)	PUNCT
taxlaw-2867	1198	11	.	.	PUNCT
taxlaw-2867	1199	1	386	386	NUM
taxlaw-2867	1199	2	see	see	VERB
taxlaw-2867	1199	3	bernhard	bernhard	PROPN
taxlaw-2867	1199	4	canete	canete	PROPN
taxlaw-2867	1199	5	,	,	PUNCT
taxlaw-2867	1199	6	bristar	bristar	ADJ
taxlaw-2867	1199	7	mingxing	mingxe	VERB
taxlaw-2867	1199	8	cao	cao	PROPN
taxlaw-2867	1199	9	&	&	CCONJ
taxlaw-2867	1199	10	yun	yun	PROPN
taxlaw-2867	1199	11	huang	huang	PROPN
taxlaw-2867	1199	12	,	,	PUNCT
taxlaw-2867	1199	13	passive	passive	ADJ
taxlaw-2867	1199	14	income	income	NOUN
taxlaw-2867	1199	15	(	(	PUNCT
taxlaw-2867	1199	16	article	article	NOUN
taxlaw-2867	1199	17	10	10	NUM
taxlaw-2867	1199	18	,	,	PUNCT
taxlaw-2867	1199	19	11	11	NUM
taxlaw-2867	1199	20	,	,	PUNCT
taxlaw-2867	1199	21	and	and	CCONJ
taxlaw-2867	1199	22	12	12	NUM
taxlaw-2867	1199	23	oecd	oecd	PROPN
taxlaw-2867	1199	24	model	model	NOUN
taxlaw-2867	1199	25	)	)	PUNCT
taxlaw-2867	1199	26	,	,	PUNCT
taxlaw-2867	1199	27	in	in	ADP
taxlaw-2867	1199	28	europe	europe	PROPN
taxlaw-2867	1199	29	-	-	PUNCT
taxlaw-2867	1199	30	china	china	PROPN
taxlaw-2867	1199	31	tax	tax	NOUN
taxlaw-2867	1199	32	treaties	treaty	NOUN
taxlaw-2867	1199	33	,	,	PUNCT
taxlaw-2867	1199	34	supra	supra	PROPN
taxlaw-2867	1199	35	note	note	NOUN
taxlaw-2867	1199	36	13	13	NUM
taxlaw-2867	1199	37	,	,	PUNCT
taxlaw-2867	1199	38	at	at	ADP
taxlaw-2867	1199	39	121	121	NUM
taxlaw-2867	1199	40	-	-	SYM
taxlaw-2867	1199	41	33	33	NUM
taxlaw-2867	1199	42	.	.	PUNCT
taxlaw-2867	1200	1	387	387	NUM
taxlaw-2867	1200	2	see	see	VERB
taxlaw-2867	1200	3	zhao	zhao	PROPN
taxlaw-2867	1200	4	zhou	zhou	PROPN
taxlaw-2867	1200	5	&	&	CCONJ
taxlaw-2867	1200	6	zhang	zhang	PROPN
taxlaw-2867	1200	7	li	li	PROPN
taxlaw-2867	1201	1	[	[	X
taxlaw-2867	1201	2	赵洲	赵洲	ADP
taxlaw-2867	1201	3	&	&	CCONJ
taxlaw-2867	1201	4	张丽	张丽	NOUN
taxlaw-2867	1201	5	]	]	PUNCT
taxlaw-2867	1201	6	,	,	PUNCT
taxlaw-2867	1201	7	lun	lun	ADJ
taxlaw-2867	1201	8	“	"	PUNCT
taxlaw-2867	1201	9	yidai	yidai	PROPN
taxlaw-2867	1201	10	yilu	yilu	NOUN
taxlaw-2867	1201	11	”	"	PUNCT
taxlaw-2867	1201	12	kuajing	kuaje	VERB
taxlaw-2867	1201	13	lixi	lixi	ADJ
taxlaw-2867	1201	14	suode	suode	PROPN
taxlaw-2867	1201	15	de	de	PROPN
taxlaw-2867	1201	16	shuishou	shuishou	PROPN
taxlaw-2867	1201	17	xietiao	xietiao	PROPN
taxlaw-2867	1201	18	[	[	X
taxlaw-2867	1201	19	论“一	论“一	PROPN
taxlaw-2867	1201	20	带一路”跨境利息所得的税收协调	带一路”跨境利息所得的税收协调	NOUN
taxlaw-2867	1201	21	]	]	X
taxlaw-2867	1201	22	(	(	PUNCT
taxlaw-2867	1201	23	tax	tax	NOUN
taxlaw-2867	1201	24	coordination	coordination	NOUN
taxlaw-2867	1201	25	on	on	ADP
taxlaw-2867	1201	26	cross	cross	ADJ
taxlaw-2867	1201	27	-	-	ADJ
taxlaw-2867	1201	28	border	border	ADJ
taxlaw-2867	1201	29	interests	interest	NOUN
taxlaw-2867	1201	30	in	in	ADP
taxlaw-2867	1201	31	countries	country	NOUN
taxlaw-2867	1201	32	along	along	ADP
taxlaw-2867	1201	33	the	the	DET
taxlaw-2867	1201	34	“	"	PUNCT
taxlaw-2867	1201	35	belt	belt	NOUN
taxlaw-2867	1201	36	and	and	CCONJ
taxlaw-2867	1201	37	road	road	NOUN
taxlaw-2867	1201	38	”	"	PUNCT
taxlaw-2867	1201	39	initiative	initiative	NOUN
taxlaw-2867	1201	40	)	)	PUNCT
taxlaw-2867	1201	41	,	,	PUNCT
taxlaw-2867	1201	42	1	1	NUM
taxlaw-2867	1201	43	int’l	int’l	NUM
taxlaw-2867	1201	44	tax’n	tax’n	NOUN
taxlaw-2867	1201	45	in	in	ADP
taxlaw-2867	1201	46	china	china	PROPN
taxlaw-2867	1201	47	51	51	NUM
taxlaw-2867	1201	48	,	,	PUNCT
taxlaw-2867	1201	49	52	52	NUM
taxlaw-2867	1201	50	(	(	PUNCT
taxlaw-2867	1201	51	2018	2018	NUM
taxlaw-2867	1201	52	)	)	PUNCT
taxlaw-2867	1202	1	[	[	X
taxlaw-2867	1202	2	国际税收	国际税收	X
taxlaw-2867	1202	3	]	]	X
taxlaw-2867	1202	4	;	;	PUNCT
taxlaw-2867	1202	5	see	see	VERB
taxlaw-2867	1202	6	also	also	ADV
taxlaw-2867	1202	7	zhao	zhao	PROPN
taxlaw-2867	1202	8	shubo	shubo	PROPN
taxlaw-2867	1202	9	,	,	PUNCT
taxlaw-2867	1202	10	supra	supra	PROPN
taxlaw-2867	1202	11	note	note	NOUN
taxlaw-2867	1202	12	383	383	NUM
taxlaw-2867	1202	13	,	,	PUNCT
taxlaw-2867	1202	14	at	at	ADP
taxlaw-2867	1202	15	74	74	NUM
taxlaw-2867	1202	16	(	(	PUNCT
taxlaw-2867	1202	17	discussing	discuss	VERB
taxlaw-2867	1202	18	the	the	DET
taxlaw-2867	1202	19	interest	interest	NOUN
taxlaw-2867	1202	20	income	income	NOUN
taxlaw-2867	1202	21	exception	exception	NOUN
taxlaw-2867	1202	22	for	for	ADP
taxlaw-2867	1202	23	wholly	wholly	ADV
taxlaw-2867	1202	24	government	government	NOUN
taxlaw-2867	1202	25	owned	own	VERB
taxlaw-2867	1202	26	financial	financial	ADJ
taxlaw-2867	1202	27	institutions	institution	NOUN
taxlaw-2867	1202	28	in	in	ADP
taxlaw-2867	1202	29	china	china	PROPN
taxlaw-2867	1202	30	’s	’s	PART
taxlaw-2867	1202	31	bilateral	bilateral	ADJ
taxlaw-2867	1202	32	tax	tax	NOUN
taxlaw-2867	1202	33	treaties	treaty	NOUN
taxlaw-2867	1202	34	with	with	ADP
taxlaw-2867	1202	35	malaysia	malaysia	PROPN
taxlaw-2867	1202	36	,	,	PUNCT
taxlaw-2867	1202	37	thailand	thailand	PROPN
taxlaw-2867	1202	38	,	,	PUNCT
taxlaw-2867	1202	39	vietnam	vietnam	PROPN
taxlaw-2867	1202	40	,	,	PUNCT
taxlaw-2867	1202	41	brunei	brunei	PROPN
taxlaw-2867	1202	42	,	,	PUNCT
taxlaw-2867	1202	43	singapore	singapore	PROPN
taxlaw-2867	1202	44	,	,	PUNCT
taxlaw-2867	1202	45	oman	oman	NOUN
taxlaw-2867	1202	46	and	and	CCONJ
taxlaw-2867	1202	47	turkmenistan	turkmenistan	PROPN
taxlaw-2867	1202	48	)	)	PUNCT
taxlaw-2867	1202	49	.	.	PUNCT
taxlaw-2867	1203	1	388	388	NUM
taxlaw-2867	1203	2	see	see	VERB
taxlaw-2867	1203	3	daurer	daurer	NOUN
taxlaw-2867	1203	4	,	,	PUNCT
taxlaw-2867	1203	5	supra	supra	PROPN
taxlaw-2867	1203	6	note	note	NOUN
taxlaw-2867	1203	7	34	34	NUM
taxlaw-2867	1203	8	,	,	PUNCT
taxlaw-2867	1203	9	at	at	ADP
taxlaw-2867	1203	10	275	275	NUM
taxlaw-2867	1203	11	-	-	SYM
taxlaw-2867	1203	12	76	76	NUM
taxlaw-2867	1203	13	.	.	PUNCT
taxlaw-2867	1204	1	389	389	NUM
taxlaw-2867	1204	2	see	see	VERB
taxlaw-2867	1204	3	supra	supra	ADJ
taxlaw-2867	1204	4	text	text	NOUN
taxlaw-2867	1204	5	accompanying	accompanying	ADJ
taxlaw-2867	1204	6	notes	note	NOUN
taxlaw-2867	1204	7	179	179	NUM
taxlaw-2867	1204	8	-	-	SYM
taxlaw-2867	1204	9	185	185	NUM
taxlaw-2867	1204	10	.	.	PUNCT
taxlaw-2867	1205	1	390	390	NUM
taxlaw-2867	1205	2	see	see	VERB
taxlaw-2867	1205	3	agreement	agreement	NOUN
taxlaw-2867	1205	4	for	for	ADP
taxlaw-2867	1205	5	the	the	DET
taxlaw-2867	1205	6	avoidance	avoidance	NOUN
taxlaw-2867	1205	7	of	of	ADP
taxlaw-2867	1205	8	double	double	ADJ
taxlaw-2867	1205	9	taxation	taxation	NOUN
taxlaw-2867	1205	10	and	and	CCONJ
taxlaw-2867	1205	11	the	the	DET
taxlaw-2867	1205	12	prevention	prevention	NOUN
taxlaw-2867	1205	13	of	of	ADP
taxlaw-2867	1205	14	fiscal	fiscal	ADJ
taxlaw-2867	1205	15	evasion	evasion	NOUN
taxlaw-2867	1205	16	with	with	ADP
taxlaw-2867	1205	17	respect	respect	NOUN
taxlaw-2867	1205	18	to	to	ADP
taxlaw-2867	1205	19	taxes	taxis	NOUN
taxlaw-2867	1205	20	on	on	ADP
taxlaw-2867	1205	21	income	income	NOUN
taxlaw-2867	1205	22	,	,	PUNCT
taxlaw-2867	1205	23	cambodia	cambodia	PROPN
taxlaw-2867	1205	24	-	-	PUNCT
taxlaw-2867	1205	25	china	china	PROPN
taxlaw-2867	1205	26	,	,	PUNCT
taxlaw-2867	1205	27	art	art	NOUN
taxlaw-2867	1205	28	.	.	PUNCT
taxlaw-2867	1206	1	11.3	11.3	NUM
taxlaw-2867	1206	2	,	,	PUNCT
taxlaw-2867	1206	3	oct	oct	PROPN
taxlaw-2867	1206	4	.	.	PROPN
taxlaw-2867	1206	5	13	13	NUM
taxlaw-2867	1206	6	,	,	PUNCT
taxlaw-2867	1206	7	2016	2016	NUM
taxlaw-2867	1206	8	,	,	PUNCT
taxlaw-2867	1206	9	http://www.chinatax.gov.cn/eng/n2367756/c2367970/part/2367982.pdf	http://www.chinatax.gov.cn/eng/n2367756/c2367970/part/2367982.pdf	NOUN
taxlaw-2867	1207	1	[	[	X
taxlaw-2867	1207	2	https://perma.cc/e4p5-3kaz	https://perma.cc/e4p5-3kaz	X
taxlaw-2867	1207	3	]	]	X
taxlaw-2867	1208	1	[	[	X
taxlaw-2867	1208	2	hereinafter	hereinafter	NOUN
taxlaw-2867	1208	3	china	china	PROPN
taxlaw-2867	1208	4	-	-	PUNCT
taxlaw-2867	1208	5	cambodia	cambodia	PROPN
taxlaw-2867	1208	6	tax	tax	PROPN
taxlaw-2867	1208	7	treaty	treaty	PROPN
taxlaw-2867	1208	8	]	]	PUNCT
taxlaw-2867	1208	9	(	(	PUNCT
taxlaw-2867	1208	10	“	"	PUNCT
taxlaw-2867	1208	11	[	[	X
taxlaw-2867	1208	12	i]nterest	i]nterest	X
taxlaw-2867	1208	13	arising	arise	VERB
taxlaw-2867	1208	14	in	in	ADP
taxlaw-2867	1208	15	a	a	DET
taxlaw-2867	1208	16	contracting	contracting	NOUN
taxlaw-2867	1208	17	state	state	NOUN
taxlaw-2867	1208	18	and	and	CCONJ
taxlaw-2867	1208	19	paid	pay	VERB
taxlaw-2867	1208	20	to	to	ADP
taxlaw-2867	1208	21	the	the	DET
taxlaw-2867	1208	22	government	government	NOUN
taxlaw-2867	1208	23	or	or	CCONJ
taxlaw-2867	1208	24	a	a	DET
taxlaw-2867	1208	25	local	local	ADJ
taxlaw-2867	1208	26	authority	authority	NOUN
taxlaw-2867	1208	27	,	,	PUNCT
taxlaw-2867	1208	28	the	the	DET
taxlaw-2867	1208	29	central	central	ADJ
taxlaw-2867	1208	30	bank	bank	NOUN
taxlaw-2867	1208	31	or	or	CCONJ
taxlaw-2867	1208	32	any	any	DET
taxlaw-2867	1208	33	financial	financial	ADJ
taxlaw-2867	1208	34	institution	institution	NOUN
taxlaw-2867	1208	35	or	or	CCONJ
taxlaw-2867	1208	36	statutory	statutory	ADJ
taxlaw-2867	1208	37	body	body	NOUN
taxlaw-2867	1208	38	mainly	mainly	ADV
taxlaw-2867	1208	39	owned	own	VERB
taxlaw-2867	1208	40	by	by	ADP
taxlaw-2867	1208	41	the	the	DET
taxlaw-2867	1208	42	government	government	NOUN
taxlaw-2867	1208	43	of	of	ADP
taxlaw-2867	1208	44	the	the	DET
taxlaw-2867	1208	45	other	other	ADJ
taxlaw-2867	1208	46	132	132	NUM
taxlaw-2867	1208	47	[	[	X
taxlaw-2867	1208	48	vol.10:1	vol.10:1	PROPN
taxlaw-2867	1208	49	columbia	columbia	PROPN
taxlaw-2867	1208	50	journal	journal	PROPN
taxlaw-2867	1208	51	of	of	ADP
taxlaw-2867	1208	52	tax	tax	NOUN
taxlaw-2867	1208	53	law	law	NOUN
taxlaw-2867	1208	54	treaty	treaty	NOUN
taxlaw-2867	1208	55	with	with	ADP
taxlaw-2867	1208	56	cambodia	cambodia	PROPN
taxlaw-2867	1208	57	confirms	confirm	VERB
taxlaw-2867	1208	58	that	that	SCONJ
taxlaw-2867	1208	59	china	china	PROPN
taxlaw-2867	1208	60	’s	’s	PART
taxlaw-2867	1208	61	four	four	NUM
taxlaw-2867	1208	62	largest	large	ADJ
taxlaw-2867	1208	63	commercial	commercial	ADJ
taxlaw-2867	1208	64	banks	bank	NOUN
taxlaw-2867	1208	65	qualify	qualify	VERB
taxlaw-2867	1208	66	for	for	ADP
taxlaw-2867	1208	67	this	this	DET
taxlaw-2867	1208	68	exemption.391	exemption.391	ADJ
taxlaw-2867	1208	69	chinese	chinese	ADJ
taxlaw-2867	1208	70	officials	official	NOUN
taxlaw-2867	1208	71	have	have	AUX
taxlaw-2867	1208	72	stated	state	VERB
taxlaw-2867	1208	73	that	that	SCONJ
taxlaw-2867	1208	74	they	they	PRON
taxlaw-2867	1208	75	hope	hope	VERB
taxlaw-2867	1208	76	the	the	DET
taxlaw-2867	1208	77	new	new	ADJ
taxlaw-2867	1208	78	stipulations	stipulation	NOUN
taxlaw-2867	1208	79	regarding	regard	VERB
taxlaw-2867	1208	80	tax	tax	NOUN
taxlaw-2867	1208	81	exemption	exemption	NOUN
taxlaw-2867	1208	82	“	"	PUNCT
taxlaw-2867	1208	83	set	set	VERB
taxlaw-2867	1208	84	a	a	DET
taxlaw-2867	1208	85	good	good	ADJ
taxlaw-2867	1208	86	example	example	NOUN
taxlaw-2867	1208	87	of	of	ADP
taxlaw-2867	1208	88	improving	improve	VERB
taxlaw-2867	1208	89	fundamentals	fundamental	NOUN
taxlaw-2867	1208	90	of	of	ADP
taxlaw-2867	1208	91	law	law	NOUN
taxlaw-2867	1208	92	for	for	ADP
taxlaw-2867	1208	93	tax	tax	NOUN
taxlaw-2867	1208	94	cooperation	cooperation	NOUN
taxlaw-2867	1208	95	between	between	ADP
taxlaw-2867	1208	96	china	china	PROPN
taxlaw-2867	1208	97	and	and	CCONJ
taxlaw-2867	1208	98	other	other	ADJ
taxlaw-2867	1208	99	belt	belt	NOUN
taxlaw-2867	1208	100	and	and	CCONJ
taxlaw-2867	1208	101	road	road	NOUN
taxlaw-2867	1208	102	countries	country	NOUN
taxlaw-2867	1208	103	.	.	PUNCT
taxlaw-2867	1208	104	”392	”392	VERB
taxlaw-2867	1208	105	a	a	DET
taxlaw-2867	1208	106	new	new	ADJ
taxlaw-2867	1208	107	protocol	protocol	NOUN
taxlaw-2867	1208	108	to	to	ADP
taxlaw-2867	1208	109	the	the	DET
taxlaw-2867	1208	110	tax	tax	NOUN
taxlaw-2867	1208	111	treaty	treaty	NOUN
taxlaw-2867	1208	112	with	with	ADP
taxlaw-2867	1208	113	pakistan	pakistan	PROPN
taxlaw-2867	1208	114	that	that	PRON
taxlaw-2867	1208	115	came	come	VERB
taxlaw-2867	1208	116	into	into	ADP
taxlaw-2867	1208	117	force	force	NOUN
taxlaw-2867	1208	118	in	in	ADP
taxlaw-2867	1208	119	april	april	PROPN
taxlaw-2867	1208	120	2017	2017	NUM
taxlaw-2867	1208	121	granted	grant	VERB
taxlaw-2867	1208	122	an	an	DET
taxlaw-2867	1208	123	exemption	exemption	NOUN
taxlaw-2867	1208	124	on	on	ADP
taxlaw-2867	1208	125	interest	interest	NOUN
taxlaw-2867	1208	126	received	receive	VERB
taxlaw-2867	1208	127	by	by	ADP
taxlaw-2867	1208	128	the	the	DET
taxlaw-2867	1208	129	industrial	industrial	ADJ
taxlaw-2867	1208	130	and	and	CCONJ
taxlaw-2867	1208	131	commercial	commercial	ADJ
taxlaw-2867	1208	132	bank	bank	PROPN
taxlaw-2867	1208	133	of	of	ADP
taxlaw-2867	1208	134	china	china	PROPN
taxlaw-2867	1208	135	derived	derive	VERB
taxlaw-2867	1208	136	from	from	ADP
taxlaw-2867	1208	137	loans	loan	NOUN
taxlaw-2867	1208	138	associated	associate	VERB
taxlaw-2867	1208	139	with	with	ADP
taxlaw-2867	1208	140	energy	energy	NOUN
taxlaw-2867	1208	141	projects	project	NOUN
taxlaw-2867	1208	142	that	that	PRON
taxlaw-2867	1208	143	are	be	AUX
taxlaw-2867	1208	144	part	part	NOUN
taxlaw-2867	1208	145	of	of	ADP
taxlaw-2867	1208	146	a	a	DET
taxlaw-2867	1208	147	us	us	PROPN
taxlaw-2867	1208	148	$	$	SYM
taxlaw-2867	1208	149	47	47	NUM
taxlaw-2867	1208	150	billion	billion	NUM
taxlaw-2867	1208	151	infrastructure	infrastructure	NOUN
taxlaw-2867	1208	152	plan.393	plan.393	NOUN
taxlaw-2867	1208	153	according	accord	VERB
taxlaw-2867	1208	154	to	to	ADP
taxlaw-2867	1208	155	news	news	NOUN
taxlaw-2867	1208	156	reports	report	NOUN
taxlaw-2867	1208	157	from	from	ADP
taxlaw-2867	1208	158	pakistan	pakistan	PROPN
taxlaw-2867	1208	159	,	,	PUNCT
taxlaw-2867	1208	160	chinese	chinese	ADJ
taxlaw-2867	1208	161	officials	official	NOUN
taxlaw-2867	1208	162	were	be	AUX
taxlaw-2867	1208	163	insistent	insistent	ADJ
taxlaw-2867	1208	164	in	in	ADP
taxlaw-2867	1208	165	expanding	expand	VERB
taxlaw-2867	1208	166	the	the	DET
taxlaw-2867	1208	167	scope	scope	NOUN
taxlaw-2867	1208	168	of	of	ADP
taxlaw-2867	1208	169	the	the	DET
taxlaw-2867	1208	170	exemption	exemption	NOUN
taxlaw-2867	1208	171	despite	despite	SCONJ
taxlaw-2867	1208	172	pakistan	pakistan	PROPN
taxlaw-2867	1208	173	’s	’s	PART
taxlaw-2867	1208	174	reluctance.394	reluctance.394	NOUN
taxlaw-2867	1208	175	chinese	chinese	ADJ
taxlaw-2867	1208	176	tax	tax	NOUN
taxlaw-2867	1208	177	scholars	scholar	NOUN
taxlaw-2867	1208	178	have	have	AUX
taxlaw-2867	1208	179	noted	note	VERB
taxlaw-2867	1208	180	that	that	SCONJ
taxlaw-2867	1208	181	this	this	DET
taxlaw-2867	1208	182	exemption	exemption	NOUN
taxlaw-2867	1208	183	plays	play	VERB
taxlaw-2867	1208	184	a	a	DET
taxlaw-2867	1208	185	particularly	particularly	ADV
taxlaw-2867	1208	186	important	important	ADJ
taxlaw-2867	1208	187	role	role	NOUN
taxlaw-2867	1208	188	for	for	ADP
taxlaw-2867	1208	189	reducing	reduce	VERB
taxlaw-2867	1208	190	the	the	DET
taxlaw-2867	1208	191	foreign	foreign	ADJ
taxlaw-2867	1208	192	tax	tax	NOUN
taxlaw-2867	1208	193	burden	burden	NOUN
taxlaw-2867	1208	194	on	on	ADP
taxlaw-2867	1208	195	overseas	overseas	ADJ
taxlaw-2867	1208	196	infrastructure	infrastructure	NOUN
taxlaw-2867	1208	197	construction	construction	NOUN
taxlaw-2867	1208	198	undertaken	undertake	VERB
taxlaw-2867	1208	199	by	by	ADP
taxlaw-2867	1208	200	chinese	chinese	ADJ
taxlaw-2867	1208	201	engineering	engineering	NOUN
taxlaw-2867	1208	202	firms	firm	NOUN
taxlaw-2867	1208	203	.	.	PUNCT
taxlaw-2867	1209	1	many	many	ADJ
taxlaw-2867	1209	2	infrastructure	infrastructure	NOUN
taxlaw-2867	1209	3	projects	project	NOUN
taxlaw-2867	1209	4	on	on	ADP
taxlaw-2867	1209	5	the	the	DET
taxlaw-2867	1209	6	belt	belt	NOUN
taxlaw-2867	1209	7	and	and	CCONJ
taxlaw-2867	1209	8	road	road	NOUN
taxlaw-2867	1209	9	initiative	initiative	NOUN
taxlaw-2867	1209	10	are	be	AUX
taxlaw-2867	1209	11	being	be	AUX
taxlaw-2867	1209	12	constructed	construct	VERB
taxlaw-2867	1209	13	by	by	ADP
taxlaw-2867	1209	14	chinese	chinese	ADJ
taxlaw-2867	1209	15	engineering	engineering	NOUN
taxlaw-2867	1209	16	corporations	corporation	NOUN
taxlaw-2867	1209	17	and	and	CCONJ
taxlaw-2867	1209	18	are	be	AUX
taxlaw-2867	1209	19	being	be	AUX
taxlaw-2867	1209	20	funded	fund	VERB
taxlaw-2867	1209	21	through	through	ADP
taxlaw-2867	1209	22	loans	loan	NOUN
taxlaw-2867	1209	23	made	make	VERB
taxlaw-2867	1209	24	by	by	ADP
taxlaw-2867	1209	25	china	china	PROPN
taxlaw-2867	1209	26	’s	’s	PART
taxlaw-2867	1209	27	policy	policy	NOUN
taxlaw-2867	1209	28	or	or	CCONJ
taxlaw-2867	1209	29	commercial	commercial	ADJ
taxlaw-2867	1209	30	banks.395	banks.395	NOUN
taxlaw-2867	1209	31	in	in	ADP
taxlaw-2867	1209	32	fact	fact	NOUN
taxlaw-2867	1209	33	,	,	PUNCT
taxlaw-2867	1209	34	by	by	ADP
taxlaw-2867	1209	35	one	one	NUM
taxlaw-2867	1209	36	estimate	estimate	NOUN
taxlaw-2867	1209	37	,	,	PUNCT
taxlaw-2867	1209	38	out	out	ADP
taxlaw-2867	1209	39	of	of	ADP
taxlaw-2867	1209	40	all	all	DET
taxlaw-2867	1209	41	contractors	contractor	NOUN
taxlaw-2867	1209	42	participating	participate	VERB
taxlaw-2867	1209	43	in	in	ADP
taxlaw-2867	1209	44	chinese	chinese	PROPN
taxlaw-2867	1209	45	-	-	PUNCT
taxlaw-2867	1209	46	funded	fund	VERB
taxlaw-2867	1209	47	projects	project	NOUN
taxlaw-2867	1209	48	,	,	PUNCT
taxlaw-2867	1209	49	89	89	NUM
taxlaw-2867	1209	50	percent	percent	NOUN
taxlaw-2867	1209	51	are	be	AUX
taxlaw-2867	1209	52	chinese	chinese	ADJ
taxlaw-2867	1209	53	and	and	CCONJ
taxlaw-2867	1209	54	only	only	ADV
taxlaw-2867	1209	55	7.6	7.6	NUM
taxlaw-2867	1209	56	percent	percent	NOUN
taxlaw-2867	1209	57	are	be	AUX
taxlaw-2867	1209	58	local	local	ADJ
taxlaw-2867	1209	59	companies.396	companies.396	NOUN
taxlaw-2867	1209	60	without	without	ADP
taxlaw-2867	1209	61	the	the	DET
taxlaw-2867	1209	62	government	government	NOUN
taxlaw-2867	1209	63	interest	interest	NOUN
taxlaw-2867	1209	64	provision	provision	NOUN
taxlaw-2867	1209	65	,	,	PUNCT
taxlaw-2867	1209	66	interest	interest	NOUN
taxlaw-2867	1209	67	payments	payment	NOUN
taxlaw-2867	1209	68	from	from	ADP
taxlaw-2867	1209	69	a	a	DET
taxlaw-2867	1209	70	foreign	foreign	ADJ
taxlaw-2867	1209	71	branch	branch	NOUN
taxlaw-2867	1209	72	or	or	CCONJ
taxlaw-2867	1209	73	subsidiary	subsidiary	NOUN
taxlaw-2867	1209	74	of	of	ADP
taxlaw-2867	1209	75	a	a	DET
taxlaw-2867	1209	76	chinese	chinese	ADJ
taxlaw-2867	1209	77	construction	construction	NOUN
taxlaw-2867	1209	78	corporation	corporation	NOUN
taxlaw-2867	1209	79	to	to	ADP
taxlaw-2867	1209	80	a	a	DET
taxlaw-2867	1209	81	chinese	chinese	ADJ
taxlaw-2867	1209	82	financial	financial	ADJ
taxlaw-2867	1209	83	institution	institution	NOUN
taxlaw-2867	1209	84	would	would	AUX
taxlaw-2867	1209	85	generally	generally	ADV
taxlaw-2867	1209	86	be	be	AUX
taxlaw-2867	1209	87	subject	subject	ADJ
taxlaw-2867	1209	88	to	to	ADP
taxlaw-2867	1209	89	withholding	withholding	NOUN
taxlaw-2867	1209	90	tax	tax	NOUN
taxlaw-2867	1209	91	by	by	ADP
taxlaw-2867	1209	92	the	the	DET
taxlaw-2867	1209	93	host	host	NOUN
taxlaw-2867	1209	94	country	country	NOUN
taxlaw-2867	1209	95	.	.	PUNCT
taxlaw-2867	1210	1	since	since	SCONJ
taxlaw-2867	1210	2	these	these	DET
taxlaw-2867	1210	3	loans	loan	NOUN
taxlaw-2867	1210	4	have	have	AUX
taxlaw-2867	1210	5	traditionally	traditionally	ADV
taxlaw-2867	1210	6	been	be	AUX
taxlaw-2867	1210	7	tax	tax	NOUN
taxlaw-2867	1210	8	-	-	PUNCT
taxlaw-2867	1210	9	inclusive	inclusive	NOUN
taxlaw-2867	1210	10	(	(	PUNCT
taxlaw-2867	1210	11	with	with	ADP
taxlaw-2867	1210	12	withholding	withhold	VERB
taxlaw-2867	1210	13	income	income	NOUN
taxlaw-2867	1210	14	tax	tax	NOUN
taxlaw-2867	1210	15	payable	payable	ADJ
taxlaw-2867	1210	16	on	on	ADP
taxlaw-2867	1210	17	the	the	DET
taxlaw-2867	1210	18	interest	interest	NOUN
taxlaw-2867	1210	19	borne	bear	VERB
taxlaw-2867	1210	20	by	by	ADP
taxlaw-2867	1210	21	contracting	contract	VERB
taxlaw-2867	1210	22	state	state	NOUN
taxlaw-2867	1210	23	,	,	PUNCT
taxlaw-2867	1210	24	shall	shall	AUX
taxlaw-2867	1210	25	be	be	AUX
taxlaw-2867	1210	26	exempt	exempt	ADJ
taxlaw-2867	1210	27	in	in	ADP
taxlaw-2867	1210	28	the	the	DET
taxlaw-2867	1210	29	first	first	ADV
taxlaw-2867	1210	30	-	-	PUNCT
taxlaw-2867	1210	31	mentioned	mention	VERB
taxlaw-2867	1210	32	state	state	NOUN
taxlaw-2867	1210	33	.	.	PUNCT
taxlaw-2867	1211	1	for	for	ADP
taxlaw-2867	1211	2	the	the	DET
taxlaw-2867	1211	3	purposes	purpose	NOUN
taxlaw-2867	1211	4	of	of	ADP
taxlaw-2867	1211	5	this	this	DET
taxlaw-2867	1211	6	paragraph	paragraph	NOUN
taxlaw-2867	1211	7	,	,	PUNCT
taxlaw-2867	1211	8	the	the	DET
taxlaw-2867	1211	9	term	term	NOUN
taxlaw-2867	1211	10	‘	'	PUNCT
taxlaw-2867	1211	11	mainly	mainly	ADV
taxlaw-2867	1211	12	owned	own	VERB
taxlaw-2867	1211	13	’	'	PUNCT
taxlaw-2867	1211	14	means	mean	VERB
taxlaw-2867	1211	15	the	the	DET
taxlaw-2867	1211	16	ownership	ownership	NOUN
taxlaw-2867	1211	17	exceeds	exceed	VERB
taxlaw-2867	1211	18	50	50	NUM
taxlaw-2867	1211	19	per	per	ADP
taxlaw-2867	1211	20	cent	cent	NOUN
taxlaw-2867	1211	21	.	.	PUNCT
taxlaw-2867	1211	22	”	"	PUNCT
taxlaw-2867	1211	23	)	)	PUNCT
taxlaw-2867	1212	1	;	;	PUNCT
taxlaw-2867	1212	2	see	see	VERB
taxlaw-2867	1212	3	also	also	ADV
taxlaw-2867	1212	4	agreement	agreement	NOUN
taxlaw-2867	1212	5	for	for	ADP
taxlaw-2867	1212	6	the	the	DET
taxlaw-2867	1212	7	elimination	elimination	NOUN
taxlaw-2867	1212	8	of	of	ADP
taxlaw-2867	1212	9	double	double	ADJ
taxlaw-2867	1212	10	taxation	taxation	NOUN
taxlaw-2867	1212	11	with	with	ADP
taxlaw-2867	1212	12	respect	respect	NOUN
taxlaw-2867	1212	13	to	to	ADP
taxlaw-2867	1212	14	taxes	taxis	NOUN
taxlaw-2867	1212	15	on	on	ADP
taxlaw-2867	1212	16	income	income	NOUN
taxlaw-2867	1212	17	and	and	CCONJ
taxlaw-2867	1212	18	the	the	DET
taxlaw-2867	1212	19	prevention	prevention	NOUN
taxlaw-2867	1212	20	of	of	ADP
taxlaw-2867	1212	21	tax	tax	NOUN
taxlaw-2867	1212	22	evasion	evasion	NOUN
taxlaw-2867	1212	23	and	and	CCONJ
taxlaw-2867	1212	24	avoidance	avoidance	NOUN
taxlaw-2867	1212	25	,	,	PUNCT
taxlaw-2867	1212	26	china	china	PROPN
taxlaw-2867	1212	27	-	-	PUNCT
taxlaw-2867	1212	28	rom	rom	PROPN
taxlaw-2867	1212	29	.	.	PROPN
taxlaw-2867	1212	30	,	,	PUNCT
taxlaw-2867	1212	31	art	art	NOUN
taxlaw-2867	1212	32	.	.	PUNCT
taxlaw-2867	1213	1	11.3	11.3	NUM
taxlaw-2867	1213	2	,	,	PUNCT
taxlaw-2867	1213	3	july	july	PROPN
taxlaw-2867	1213	4	4	4	NUM
taxlaw-2867	1213	5	,	,	PUNCT
taxlaw-2867	1213	6	2016	2016	NUM
taxlaw-2867	1213	7	,	,	PUNCT
taxlaw-2867	1213	8	http://www.chinatax.gov.cn/eng/n2367756/c2367985/part/2367997.pdf	http://www.chinatax.gov.cn/eng/n2367756/c2367985/part/2367997.pdf	NOUN
taxlaw-2867	1213	9	[	[	X
taxlaw-2867	1213	10	https://perma.cc/9vpv-96dn	https://perma.cc/9vpv-96dn	X
taxlaw-2867	1213	11	]	]	X
taxlaw-2867	1213	12	(	(	PUNCT
taxlaw-2867	1213	13	similar	similar	ADJ
taxlaw-2867	1213	14	)	)	PUNCT
taxlaw-2867	1213	15	.	.	PUNCT
taxlaw-2867	1214	1	391	391	NUM
taxlaw-2867	1214	2	these	these	PRON
taxlaw-2867	1214	3	are	be	AUX
taxlaw-2867	1214	4	the	the	DET
taxlaw-2867	1214	5	bank	bank	PROPN
taxlaw-2867	1214	6	of	of	ADP
taxlaw-2867	1214	7	china	china	PROPN
taxlaw-2867	1214	8	,	,	PUNCT
taxlaw-2867	1214	9	the	the	DET
taxlaw-2867	1214	10	industrial	industrial	ADJ
taxlaw-2867	1214	11	and	and	CCONJ
taxlaw-2867	1214	12	commercial	commercial	ADJ
taxlaw-2867	1214	13	bank	bank	PROPN
taxlaw-2867	1214	14	of	of	ADP
taxlaw-2867	1214	15	china	china	PROPN
taxlaw-2867	1214	16	,	,	PUNCT
taxlaw-2867	1214	17	the	the	DET
taxlaw-2867	1214	18	china	china	PROPN
taxlaw-2867	1214	19	construction	construction	PROPN
taxlaw-2867	1214	20	bank	bank	PROPN
taxlaw-2867	1214	21	and	and	CCONJ
taxlaw-2867	1214	22	the	the	DET
taxlaw-2867	1214	23	agricultural	agricultural	ADJ
taxlaw-2867	1214	24	bank	bank	PROPN
taxlaw-2867	1214	25	of	of	ADP
taxlaw-2867	1214	26	china	china	PROPN
taxlaw-2867	1214	27	.	.	PUNCT
taxlaw-2867	1215	1	see	see	VERB
taxlaw-2867	1215	2	china	china	PROPN
taxlaw-2867	1215	3	-	-	PUNCT
taxlaw-2867	1215	4	cambodia	cambodia	PROPN
taxlaw-2867	1215	5	tax	tax	PROPN
taxlaw-2867	1215	6	treaty	treaty	NOUN
taxlaw-2867	1215	7	,	,	PUNCT
taxlaw-2867	1215	8	supra	supra	PROPN
taxlaw-2867	1215	9	note	note	PROPN
taxlaw-2867	1215	10	390	390	NUM
taxlaw-2867	1215	11	,	,	PUNCT
taxlaw-2867	1215	12	¶	¶	NUM
taxlaw-2867	1215	13	3.b	3.b	NUM
taxlaw-2867	1215	14	.	.	PUNCT
taxlaw-2867	1216	1	392	392	NUM
taxlaw-2867	1216	2	see	see	VERB
taxlaw-2867	1216	3	china	china	PROPN
taxlaw-2867	1216	4	-	-	PUNCT
taxlaw-2867	1216	5	romania	romania	PROPN
taxlaw-2867	1216	6	tax	tax	NOUN
taxlaw-2867	1216	7	treaty	treaty	NOUN
taxlaw-2867	1216	8	signed	sign	VERB
taxlaw-2867	1216	9	by	by	ADP
taxlaw-2867	1216	10	wang	wang	PROPN
taxlaw-2867	1216	11	qinfeng	qinfeng	PROPN
taxlaw-2867	1216	12	on	on	ADP
taxlaw-2867	1216	13	behalf	behalf	NOUN
taxlaw-2867	1216	14	of	of	ADP
taxlaw-2867	1216	15	china	china	PROPN
taxlaw-2867	1216	16	,	,	PUNCT
taxlaw-2867	1216	17	state	state	NOUN
taxlaw-2867	1216	18	admin	admin	NOUN
taxlaw-2867	1216	19	.	.	PUNCT
taxlaw-2867	1217	1	of	of	ADP
taxlaw-2867	1217	2	tax’n	tax’n	NUM
taxlaw-2867	1217	3	(	(	PUNCT
taxlaw-2867	1217	4	sept	sept	PROPN
taxlaw-2867	1217	5	.	.	PROPN
taxlaw-2867	1217	6	9	9	NUM
taxlaw-2867	1217	7	,	,	PUNCT
taxlaw-2867	1217	8	2016	2016	NUM
taxlaw-2867	1217	9	)	)	PUNCT
taxlaw-2867	1217	10	,	,	PUNCT
taxlaw-2867	1217	11	http://www.chinatax.gov.cn/eng/n2367726/c2369301/content.html	http://www.chinatax.gov.cn/eng/n2367726/c2369301/content.html	NUM
taxlaw-2867	1217	12	[	[	X
taxlaw-2867	1217	13	https://perma.cc/5kcp-sesu	https://perma.cc/5kcp-sesu	ADJ
taxlaw-2867	1217	14	]	]	PUNCT
taxlaw-2867	1217	15	.	.	PUNCT
taxlaw-2867	1218	1	393	393	NUM
taxlaw-2867	1218	2	see	see	VERB
taxlaw-2867	1218	3	the	the	DET
taxlaw-2867	1218	4	third	third	ADJ
taxlaw-2867	1218	5	protocol	protocol	NOUN
taxlaw-2867	1218	6	to	to	ADP
taxlaw-2867	1218	7	the	the	DET
taxlaw-2867	1218	8	agreement	agreement	NOUN
taxlaw-2867	1218	9	for	for	ADP
taxlaw-2867	1218	10	the	the	DET
taxlaw-2867	1218	11	avoidance	avoidance	NOUN
taxlaw-2867	1218	12	of	of	ADP
taxlaw-2867	1218	13	double	double	ADJ
taxlaw-2867	1218	14	taxation	taxation	NOUN
taxlaw-2867	1218	15	and	and	CCONJ
taxlaw-2867	1218	16	the	the	DET
taxlaw-2867	1218	17	prevention	prevention	NOUN
taxlaw-2867	1218	18	of	of	ADP
taxlaw-2867	1218	19	fiscal	fiscal	ADJ
taxlaw-2867	1218	20	evasion	evasion	NOUN
taxlaw-2867	1218	21	with	with	ADP
taxlaw-2867	1218	22	respect	respect	NOUN
taxlaw-2867	1218	23	to	to	ADP
taxlaw-2867	1218	24	taxes	taxis	NOUN
taxlaw-2867	1218	25	on	on	ADP
taxlaw-2867	1218	26	income	income	NOUN
taxlaw-2867	1218	27	,	,	PUNCT
taxlaw-2867	1218	28	china	china	PROPN
taxlaw-2867	1218	29	-	-	PUNCT
taxlaw-2867	1218	30	pak	pak	PROPN
taxlaw-2867	1218	31	,	,	PUNCT
taxlaw-2867	1218	32	art.1	art.1	PROPN
taxlaw-2867	1218	33	,	,	PUNCT
taxlaw-2867	1218	34	dec	dec	PROPN
taxlaw-2867	1218	35	.	.	PROPN
taxlaw-2867	1218	36	8	8	NUM
taxlaw-2867	1218	37	,	,	PUNCT
taxlaw-2867	1218	38	2016	2016	NUM
taxlaw-2867	1218	39	,	,	PUNCT
taxlaw-2867	1218	40	http://www.chinatax.gov.cn/n810341/n810770/c1153236/part/2728748.pdf	http://www.chinatax.gov.cn/n810341/n810770/c1153236/part/2728748.pdf	PROPN
taxlaw-2867	1218	41	[	[	X
taxlaw-2867	1218	42	https://perma.cc/298y-79gy	https://perma.cc/298y-79gy	X
taxlaw-2867	1218	43	]	]	X
taxlaw-2867	1218	44	(	(	PUNCT
taxlaw-2867	1218	45	“	"	PUNCT
taxlaw-2867	1218	46	for	for	ADP
taxlaw-2867	1218	47	the	the	DET
taxlaw-2867	1218	48	provisions	provision	NOUN
taxlaw-2867	1218	49	of	of	ADP
taxlaw-2867	1218	50	article	article	NOUN
taxlaw-2867	1218	51	1	1	NUM
taxlaw-2867	1218	52	of	of	ADP
taxlaw-2867	1218	53	the	the	DET
taxlaw-2867	1218	54	second	second	ADJ
taxlaw-2867	1218	55	protocol	protocol	NOUN
taxlaw-2867	1218	56	,	,	PUNCT
taxlaw-2867	1218	57	the	the	DET
taxlaw-2867	1218	58	industrial	industrial	ADJ
taxlaw-2867	1218	59	and	and	CCONJ
taxlaw-2867	1218	60	commercial	commercial	ADJ
taxlaw-2867	1218	61	bank	bank	PROPN
taxlaw-2867	1218	62	of	of	ADP
taxlaw-2867	1218	63	china	china	PROPN
taxlaw-2867	1218	64	and	and	CCONJ
taxlaw-2867	1218	65	the	the	DET
taxlaw-2867	1218	66	silk	silk	NOUN
taxlaw-2867	1218	67	road	road	NOUN
taxlaw-2867	1218	68	fund	fund	NOUN
taxlaw-2867	1218	69	are	be	AUX
taxlaw-2867	1218	70	included	include	VERB
taxlaw-2867	1218	71	as	as	ADP
taxlaw-2867	1218	72	“	"	PUNCT
taxlaw-2867	1218	73	state	state	NOUN
taxlaw-2867	1218	74	banks	bank	NOUN
taxlaw-2867	1218	75	”	"	PUNCT
taxlaw-2867	1218	76	,	,	PUNCT
taxlaw-2867	1218	77	but	but	CCONJ
taxlaw-2867	1218	78	only	only	ADV
taxlaw-2867	1218	79	for	for	ADP
taxlaw-2867	1218	80	the	the	DET
taxlaw-2867	1218	81	purpose	purpose	NOUN
taxlaw-2867	1218	82	of	of	ADP
taxlaw-2867	1218	83	interest	interest	NOUN
taxlaw-2867	1218	84	income	income	NOUN
taxlaw-2867	1218	85	they	they	PRON
taxlaw-2867	1218	86	derive	derive	VERB
taxlaw-2867	1218	87	from	from	ADP
taxlaw-2867	1218	88	loans	loan	NOUN
taxlaw-2867	1218	89	in	in	ADP
taxlaw-2867	1218	90	pakistan	pakistan	PROPN
taxlaw-2867	1218	91	for	for	ADP
taxlaw-2867	1218	92	the	the	DET
taxlaw-2867	1218	93	energy	energy	NOUN
taxlaw-2867	1218	94	projects	project	NOUN
taxlaw-2867	1218	95	mentioned	mention	VERB
taxlaw-2867	1218	96	in	in	ADP
taxlaw-2867	1218	97	the	the	DET
taxlaw-2867	1218	98	china	china	PROPN
taxlaw-2867	1218	99	-	-	PUNCT
taxlaw-2867	1218	100	pakistan	pakistan	PROPN
taxlaw-2867	1218	101	economic	economic	ADJ
taxlaw-2867	1218	102	corridor	corridor	PROPN
taxlaw-2867	1218	103	energy	energy	NOUN
taxlaw-2867	1218	104	projects	project	NOUN
taxlaw-2867	1218	105	cooperation	cooperation	NOUN
taxlaw-2867	1218	106	agreement	agreement	NOUN
taxlaw-2867	1218	107	signed	sign	VERB
taxlaw-2867	1218	108	at	at	ADP
taxlaw-2867	1218	109	beijing	beijing	PROPN
taxlaw-2867	1218	110	on	on	ADP
taxlaw-2867	1218	111	november	november	PROPN
taxlaw-2867	1218	112	8	8	NUM
taxlaw-2867	1218	113	,	,	PUNCT
taxlaw-2867	1218	114	2014	2014	NUM
taxlaw-2867	1218	115	.	.	PUNCT
taxlaw-2867	1218	116	”	"	PUNCT
taxlaw-2867	1218	117	)	)	PUNCT
taxlaw-2867	1218	118	;	;	PUNCT
taxlaw-2867	1218	119	see	see	VERB
taxlaw-2867	1218	120	also	also	ADV
taxlaw-2867	1218	121	katherine	katherine	PROPN
taxlaw-2867	1218	122	houreld	houreld	PROPN
taxlaw-2867	1218	123	,	,	PUNCT
taxlaw-2867	1218	124	china	china	PROPN
taxlaw-2867	1218	125	and	and	CCONJ
taxlaw-2867	1218	126	pakistan	pakistan	PROPN
taxlaw-2867	1218	127	launch	launch	PROPN
taxlaw-2867	1218	128	economic	economic	ADJ
taxlaw-2867	1218	129	corridor	corridor	PROPN
taxlaw-2867	1218	130	plan	plan	NOUN
taxlaw-2867	1218	131	worth	worth	ADJ
taxlaw-2867	1218	132	$	$	SYM
taxlaw-2867	1218	133	46	46	NUM
taxlaw-2867	1218	134	billion	billion	NUM
taxlaw-2867	1218	135	,	,	PUNCT
taxlaw-2867	1218	136	reuters	reuter	NOUN
taxlaw-2867	1218	137	(	(	PUNCT
taxlaw-2867	1218	138	april	april	PROPN
taxlaw-2867	1218	139	20	20	NUM
taxlaw-2867	1218	140	,	,	PUNCT
taxlaw-2867	1218	141	2015	2015	NUM
taxlaw-2867	1218	142	)	)	PUNCT
taxlaw-2867	1218	143	,	,	PUNCT
taxlaw-2867	1218	144	https://www.reuters.com/article/us-pakistan-china/china-andpakistan-launch-economic-corridor-plan-worth-46-billion-iduskbn0na12t20150420	https://www.reuters.com/article/us-pakistan-china/china-andpakistan-launch-economic-corridor-plan-worth-46-billion-iduskbn0na12t20150420	NOUN
taxlaw-2867	1219	1	[	[	X
taxlaw-2867	1219	2	https://perma.cc/qq74sk9	https://perma.cc/qq74sk9	X
taxlaw-2867	1219	3	]	]	PUNCT
taxlaw-2867	1219	4	(	(	PUNCT
taxlaw-2867	1219	5	describing	describe	VERB
taxlaw-2867	1219	6	the	the	DET
taxlaw-2867	1219	7	china	china	PROPN
taxlaw-2867	1219	8	-	-	PUNCT
taxlaw-2867	1219	9	pakistan	pakistan	PROPN
taxlaw-2867	1219	10	economic	economic	ADJ
taxlaw-2867	1219	11	corridor	corridor	PROPN
taxlaw-2867	1219	12	)	)	PUNCT
taxlaw-2867	1219	13	.	.	PUNCT
taxlaw-2867	1220	1	394	394	NUM
taxlaw-2867	1220	2	see	see	VERB
taxlaw-2867	1220	3	shahbaz	shahbaz	PROPN
taxlaw-2867	1220	4	rana	rana	PROPN
taxlaw-2867	1220	5	,	,	PUNCT
taxlaw-2867	1220	6	pakistan	pakistan	PROPN
taxlaw-2867	1220	7	,	,	PUNCT
taxlaw-2867	1220	8	china	china	PROPN
taxlaw-2867	1220	9	divided	divide	VERB
taxlaw-2867	1220	10	over	over	ADP
taxlaw-2867	1220	11	tax	tax	NOUN
taxlaw-2867	1220	12	exemptions	exemption	NOUN
taxlaw-2867	1220	13	,	,	PUNCT
taxlaw-2867	1220	14	express	express	VERB
taxlaw-2867	1220	15	tribune	tribune	NOUN
taxlaw-2867	1220	16	(	(	PUNCT
taxlaw-2867	1220	17	march	march	PROPN
taxlaw-2867	1220	18	10	10	NUM
taxlaw-2867	1220	19	,	,	PUNCT
taxlaw-2867	1220	20	2016	2016	NUM
taxlaw-2867	1220	21	)	)	PUNCT
taxlaw-2867	1220	22	,	,	PUNCT
taxlaw-2867	1220	23	https://tribune.com.pk/story/1062662/loans-for-cpec-projects-pakistan-china-divided-over-tax-exemptions/	https://tribune.com.pk/story/1062662/loans-for-cpec-projects-pakistan-china-divided-over-tax-exemptions/	VERB
taxlaw-2867	1220	24	[	[	X
taxlaw-2867	1220	25	https://perma.cc/vdp9-54ch	https://perma.cc/vdp9-54ch	PROPN
taxlaw-2867	1220	26	]	]	X
taxlaw-2867	1220	27	.	.	PUNCT
taxlaw-2867	1221	1	395	395	NUM
taxlaw-2867	1221	2	see	see	NOUN
taxlaw-2867	1221	3	,	,	PUNCT
taxlaw-2867	1221	4	e.g.	e.g.	ADV
taxlaw-2867	1221	5	,	,	PUNCT
taxlaw-2867	1221	6	peng	peng	PROPN
taxlaw-2867	1221	7	qinqin	qinqin	PROPN
taxlaw-2867	1221	8	&	&	CCONJ
taxlaw-2867	1221	9	denise	denise	PROPN
taxlaw-2867	1221	10	jia	jia	PROPN
taxlaw-2867	1221	11	,	,	PUNCT
taxlaw-2867	1221	12	china	china	PROPN
taxlaw-2867	1221	13	state	state	NOUN
taxlaw-2867	1221	14	banks	bank	NOUN
taxlaw-2867	1221	15	provide	provide	VERB
taxlaw-2867	1221	16	over	over	ADP
taxlaw-2867	1221	17	$	$	SYM
taxlaw-2867	1221	18	400	400	NUM
taxlaw-2867	1221	19	bln	bln	NUM
taxlaw-2867	1221	20	of	of	ADP
taxlaw-2867	1221	21	credits	credit	NOUN
taxlaw-2867	1221	22	to	to	PART
taxlaw-2867	1221	23	belt	belt	VERB
taxlaw-2867	1221	24	and	and	CCONJ
taxlaw-2867	1221	25	road	road	NOUN
taxlaw-2867	1221	26	projects	project	NOUN
taxlaw-2867	1221	27	,	,	PUNCT
taxlaw-2867	1221	28	caixin	caixin	NOUN
taxlaw-2867	1221	29	(	(	PUNCT
taxlaw-2867	1221	30	may	may	PROPN
taxlaw-2867	1221	31	11	11	NUM
taxlaw-2867	1221	32	,	,	PUNCT
taxlaw-2867	1221	33	2017	2017	NUM
taxlaw-2867	1221	34	)	)	PUNCT
taxlaw-2867	1221	35	,	,	PUNCT
taxlaw-2867	1221	36	https://www.caixinglobal.com/2017-05-12/101089361.html	https://www.caixinglobal.com/2017-05-12/101089361.html	PUNCT
taxlaw-2867	1221	37	[	[	X
taxlaw-2867	1221	38	https://perma.cc/fkk6-u5qv	https://perma.cc/fkk6-u5qv	NOUN
taxlaw-2867	1221	39	]	]	PUNCT
taxlaw-2867	1221	40	;	;	PUNCT
taxlaw-2867	1221	41	see	see	VERB
taxlaw-2867	1221	42	also	also	ADV
taxlaw-2867	1221	43	kane	kane	PROPN
taxlaw-2867	1221	44	wu	wu	PROPN
taxlaw-2867	1221	45	&	&	CCONJ
taxlaw-2867	1221	46	julie	julie	PROPN
taxlaw-2867	1221	47	zhu	zhu	PROPN
taxlaw-2867	1221	48	,	,	PUNCT
taxlaw-2867	1221	49	exclusive	exclusive	ADJ
taxlaw-2867	1221	50	:	:	PUNCT
taxlaw-2867	1221	51	china	china	PROPN
taxlaw-2867	1221	52	's	's	PART
taxlaw-2867	1221	53	‘	'	PUNCT
taxlaw-2867	1221	54	big	big	ADJ
taxlaw-2867	1221	55	four	four	NUM
taxlaw-2867	1221	56	’	'	PUNCT
taxlaw-2867	1221	57	banks	bank	NOUN
taxlaw-2867	1221	58	raise	raise	VERB
taxlaw-2867	1221	59	billions	billion	NOUN
taxlaw-2867	1221	60	for	for	ADP
taxlaw-2867	1221	61	belt	belt	NOUN
taxlaw-2867	1221	62	and	and	CCONJ
taxlaw-2867	1221	63	road	road	NOUN
taxlaw-2867	1221	64	deals	deal	NOUN
taxlaw-2867	1221	65	–	–	PUNCT
taxlaw-2867	1221	66	sources	source	NOUN
taxlaw-2867	1221	67	,	,	PUNCT
taxlaw-2867	1221	68	reuters	reuters	PROPN
taxlaw-2867	1221	69	(	(	PUNCT
taxlaw-2867	1221	70	aug	aug	PROPN
taxlaw-2867	1221	71	.	.	PROPN
taxlaw-2867	1221	72	22	22	NUM
taxlaw-2867	1221	73	,	,	PUNCT
taxlaw-2867	1221	74	2017	2017	NUM
taxlaw-2867	1221	75	)	)	PUNCT
taxlaw-2867	1221	76	,	,	PUNCT
taxlaw-2867	1221	77	https://www.reuters.com/article/us-ccbfundraising/exclusive-chinas-big-four-banks-raise-billions-for-belt-and-road-deals-sources-iduskcn1b20er	https://www.reuters.com/article/us-ccbfundraising/exclusive-chinas-big-four-banks-raise-billions-for-belt-and-road-deals-sources-iduskcn1b20er	NOUN
taxlaw-2867	1222	1	[	[	X
taxlaw-2867	1222	2	https://perma.cc/8w2e-vfzj	https://perma.cc/8w2e-vfzj	X
taxlaw-2867	1222	3	]	]	X
taxlaw-2867	1222	4	.	.	PUNCT
taxlaw-2867	1223	1	396	396	NUM
taxlaw-2867	1223	2	jonathan	jonathan	PROPN
taxlaw-2867	1223	3	e.	e.	PROPN
taxlaw-2867	1223	4	hillman	hillman	PROPN
taxlaw-2867	1223	5	,	,	PUNCT
taxlaw-2867	1223	6	china	china	PROPN
taxlaw-2867	1223	7	’s	’s	PART
taxlaw-2867	1223	8	belt	belt	NOUN
taxlaw-2867	1223	9	and	and	CCONJ
taxlaw-2867	1223	10	road	road	NOUN
taxlaw-2867	1223	11	initiative	initiative	NOUN
taxlaw-2867	1223	12	:	:	PUNCT
taxlaw-2867	1223	13	five	five	NUM
taxlaw-2867	1223	14	years	year	NOUN
taxlaw-2867	1223	15	later	later	ADV
taxlaw-2867	1223	16	,	,	PUNCT
taxlaw-2867	1223	17	ctr	ctr	PROPN
taxlaw-2867	1223	18	.	.	PUNCT
taxlaw-2867	1223	19	strategic	strategic	PROPN
taxlaw-2867	1223	20	&	&	CCONJ
taxlaw-2867	1223	21	in’tl	in’tl	PROPN
taxlaw-2867	1223	22	stud	stud	NOUN
taxlaw-2867	1223	23	.	.	PUNCT
taxlaw-2867	1224	1	(	(	PUNCT
taxlaw-2867	1224	2	jan	jan	PROPN
taxlaw-2867	1224	3	.	.	PROPN
taxlaw-2867	1224	4	25	25	NUM
taxlaw-2867	1224	5	,	,	PUNCT
taxlaw-2867	1224	6	2018	2018	NUM
taxlaw-2867	1224	7	)	)	PUNCT
taxlaw-2867	1224	8	,	,	PUNCT
taxlaw-2867	1224	9	https://www.csis.org/analysis/chinas-belt-and-road-initiative-five-years-later-0	https://www.csis.org/analysis/chinas-belt-and-road-initiative-five-years-later-0	X
taxlaw-2867	1225	1	[	[	X
taxlaw-2867	1225	2	https://perma.cc/8flctth8	https://perma.cc/8flctth8	X
taxlaw-2867	1225	3	]	]	X
taxlaw-2867	1225	4	.	.	PUNCT
taxlaw-2867	1226	1	2018	2018	NUM
taxlaw-2867	1226	2	]	]	PUNCT
taxlaw-2867	1226	3	133	133	NUM
taxlaw-2867	1226	4	chinese	chinese	ADJ
taxlaw-2867	1226	5	state	state	NOUN
taxlaw-2867	1226	6	capitalism	capitalism	NOUN
taxlaw-2867	1226	7	and	and	CCONJ
taxlaw-2867	1226	8	the	the	DET
taxlaw-2867	1226	9	international	international	ADJ
taxlaw-2867	1226	10	tax	tax	NOUN
taxlaw-2867	1226	11	regime	regime	NOUN
taxlaw-2867	1226	12	the	the	DET
taxlaw-2867	1226	13	borrowing	borrowing	NOUN
taxlaw-2867	1226	14	company	company	NOUN
taxlaw-2867	1226	15	)	)	PUNCT
taxlaw-2867	1226	16	,	,	PUNCT
taxlaw-2867	1226	17	the	the	DET
taxlaw-2867	1226	18	tax	tax	NOUN
taxlaw-2867	1226	19	savings	saving	NOUN
taxlaw-2867	1226	20	under	under	ADP
taxlaw-2867	1226	21	this	this	DET
taxlaw-2867	1226	22	bilateral	bilateral	ADJ
taxlaw-2867	1226	23	treaty	treaty	NOUN
taxlaw-2867	1226	24	provision	provision	NOUN
taxlaw-2867	1226	25	may	may	AUX
taxlaw-2867	1226	26	primarily	primarily	ADV
taxlaw-2867	1226	27	benefit	benefit	VERB
taxlaw-2867	1226	28	the	the	DET
taxlaw-2867	1226	29	chinese	chinese	ADJ
taxlaw-2867	1226	30	engineering	engineering	NOUN
taxlaw-2867	1226	31	corporations.397	corporations.397	NOUN
taxlaw-2867	1226	32	two	two	NUM
taxlaw-2867	1226	33	recently	recently	ADV
taxlaw-2867	1226	34	settled	settle	VERB
taxlaw-2867	1226	35	disputes	dispute	NOUN
taxlaw-2867	1226	36	between	between	ADP
taxlaw-2867	1226	37	china	china	PROPN
taxlaw-2867	1226	38	and	and	CCONJ
taxlaw-2867	1226	39	foreign	foreign	ADJ
taxlaw-2867	1226	40	jurisdictions	jurisdiction	NOUN
taxlaw-2867	1226	41	involving	involve	VERB
taxlaw-2867	1226	42	the	the	DET
taxlaw-2867	1226	43	imposition	imposition	NOUN
taxlaw-2867	1226	44	of	of	ADP
taxlaw-2867	1226	45	withholding	withholding	NOUN
taxlaw-2867	1226	46	tax	tax	NOUN
taxlaw-2867	1226	47	on	on	ADP
taxlaw-2867	1226	48	interest	interest	NOUN
taxlaw-2867	1226	49	payments	payment	NOUN
taxlaw-2867	1226	50	from	from	ADP
taxlaw-2867	1226	51	overseas	overseas	ADJ
taxlaw-2867	1226	52	subsidiaries	subsidiary	NOUN
taxlaw-2867	1226	53	of	of	ADP
taxlaw-2867	1226	54	chinese	chinese	ADJ
taxlaw-2867	1226	55	enterprises	enterprise	NOUN
taxlaw-2867	1226	56	to	to	ADP
taxlaw-2867	1226	57	chinese	chinese	PROPN
taxlaw-2867	1226	58	wholly	wholly	ADV
taxlaw-2867	1226	59	state	state	NOUN
taxlaw-2867	1226	60	-	-	PUNCT
taxlaw-2867	1226	61	owned	own	VERB
taxlaw-2867	1226	62	institutions	institution	NOUN
taxlaw-2867	1226	63	,	,	PUNCT
taxlaw-2867	1226	64	suggests	suggest	VERB
taxlaw-2867	1226	65	that	that	SCONJ
taxlaw-2867	1226	66	chinese	chinese	ADJ
taxlaw-2867	1226	67	tax	tax	NOUN
taxlaw-2867	1226	68	officials	official	NOUN
taxlaw-2867	1226	69	are	be	AUX
taxlaw-2867	1226	70	prioritizing	prioritize	VERB
taxlaw-2867	1226	71	enforcement	enforcement	NOUN
taxlaw-2867	1226	72	of	of	ADP
taxlaw-2867	1226	73	these	these	DET
taxlaw-2867	1226	74	provisions.398	provisions.398	NOUN
taxlaw-2867	1226	75	moreover	moreover	ADV
taxlaw-2867	1226	76	,	,	PUNCT
taxlaw-2867	1226	77	expanding	expand	VERB
taxlaw-2867	1226	78	the	the	DET
taxlaw-2867	1226	79	exemption	exemption	NOUN
taxlaw-2867	1226	80	to	to	PART
taxlaw-2867	1226	81	apply	apply	VERB
taxlaw-2867	1226	82	to	to	ADP
taxlaw-2867	1226	83	chinese	chinese	ADJ
taxlaw-2867	1226	84	commercial	commercial	ADJ
taxlaw-2867	1226	85	banks	bank	NOUN
taxlaw-2867	1226	86	,	,	PUNCT
taxlaw-2867	1226	87	appears	appear	VERB
taxlaw-2867	1226	88	to	to	PART
taxlaw-2867	1226	89	be	be	AUX
taxlaw-2867	1226	90	of	of	ADP
taxlaw-2867	1226	91	significant	significant	ADJ
taxlaw-2867	1226	92	economic	economic	ADJ
taxlaw-2867	1226	93	value	value	NOUN
taxlaw-2867	1226	94	to	to	ADP
taxlaw-2867	1226	95	china	china	PROPN
taxlaw-2867	1226	96	.	.	PUNCT
taxlaw-2867	1227	1	estimates	estimate	NOUN
taxlaw-2867	1227	2	suggest	suggest	VERB
taxlaw-2867	1227	3	that	that	SCONJ
taxlaw-2867	1227	4	the	the	DET
taxlaw-2867	1227	5	protocol	protocol	NOUN
taxlaw-2867	1227	6	with	with	ADP
taxlaw-2867	1227	7	pakistan	pakistan	PROPN
taxlaw-2867	1227	8	may	may	AUX
taxlaw-2867	1227	9	reduce	reduce	VERB
taxlaw-2867	1227	10	the	the	DET
taxlaw-2867	1227	11	foreign	foreign	ADJ
taxlaw-2867	1227	12	tax	tax	NOUN
taxlaw-2867	1227	13	burden	burden	NOUN
taxlaw-2867	1227	14	on	on	ADP
taxlaw-2867	1227	15	chinese	chinese	ADJ
taxlaw-2867	1227	16	corporations	corporation	NOUN
taxlaw-2867	1227	17	by	by	ADP
taxlaw-2867	1227	18	us	we	PRON
taxlaw-2867	1227	19	$	$	SYM
taxlaw-2867	1227	20	2	2	NUM
taxlaw-2867	1227	21	billion399	billion399	NUM
taxlaw-2867	1227	22	and	and	CCONJ
taxlaw-2867	1227	23	all	all	PRON
taxlaw-2867	1227	24	of	of	ADP
taxlaw-2867	1227	25	the	the	DET
taxlaw-2867	1227	26	expanded	expand	VERB
taxlaw-2867	1227	27	government	government	NOUN
taxlaw-2867	1227	28	interest	interest	NOUN
taxlaw-2867	1227	29	exemptions	exemption	NOUN
taxlaw-2867	1227	30	negotiated	negotiate	VERB
taxlaw-2867	1227	31	in	in	ADP
taxlaw-2867	1227	32	2016	2016	NUM
taxlaw-2867	1227	33	may	may	AUX
taxlaw-2867	1227	34	reduce	reduce	VERB
taxlaw-2867	1227	35	the	the	DET
taxlaw-2867	1227	36	foreign	foreign	ADJ
taxlaw-2867	1227	37	tax	tax	NOUN
taxlaw-2867	1227	38	burden	burden	NOUN
taxlaw-2867	1227	39	by	by	ADP
taxlaw-2867	1227	40	roughly	roughly	ADV
taxlaw-2867	1227	41	us	we	PRON
taxlaw-2867	1227	42	$	$	SYM
taxlaw-2867	1227	43	4	4	NUM
taxlaw-2867	1227	44	billion.400	billion.400	NOUN
taxlaw-2867	1227	45	in	in	ADP
taxlaw-2867	1227	46	sum	sum	NOUN
taxlaw-2867	1227	47	,	,	PUNCT
taxlaw-2867	1227	48	by	by	ADP
taxlaw-2867	1227	49	negotiating	negotiate	VERB
taxlaw-2867	1227	50	for	for	ADP
taxlaw-2867	1227	51	an	an	DET
taxlaw-2867	1227	52	exemption	exemption	NOUN
taxlaw-2867	1227	53	on	on	ADP
taxlaw-2867	1227	54	withholding	withholding	NOUN
taxlaw-2867	1227	55	taxes	taxis	NOUN
taxlaw-2867	1227	56	imposed	impose	VERB
taxlaw-2867	1227	57	on	on	ADP
taxlaw-2867	1227	58	interest	interest	NOUN
taxlaw-2867	1227	59	payments	payment	NOUN
taxlaw-2867	1227	60	to	to	ADP
taxlaw-2867	1227	61	state	state	NOUN
taxlaw-2867	1227	62	-	-	PUNCT
taxlaw-2867	1227	63	owned	own	VERB
taxlaw-2867	1227	64	financial	financial	ADJ
taxlaw-2867	1227	65	institutions	institution	NOUN
taxlaw-2867	1227	66	,	,	PUNCT
taxlaw-2867	1227	67	china	china	PROPN
taxlaw-2867	1227	68	has	have	AUX
taxlaw-2867	1227	69	significantly	significantly	ADV
taxlaw-2867	1227	70	reduced	reduce	VERB
taxlaw-2867	1227	71	the	the	DET
taxlaw-2867	1227	72	foreign	foreign	ADJ
taxlaw-2867	1227	73	taxes	taxis	NOUN
taxlaw-2867	1227	74	owed	owe	VERB
taxlaw-2867	1227	75	on	on	ADP
taxlaw-2867	1227	76	overseas	overseas	ADJ
taxlaw-2867	1227	77	infrastructure	infrastructure	NOUN
taxlaw-2867	1227	78	projects	project	NOUN
taxlaw-2867	1227	79	thus	thus	ADV
taxlaw-2867	1227	80	benefiting	benefit	VERB
taxlaw-2867	1227	81	major	major	ADJ
taxlaw-2867	1227	82	soes	soe	NOUN
taxlaw-2867	1227	83	.	.	PUNCT
taxlaw-2867	1228	1	moreover	moreover	ADV
taxlaw-2867	1228	2	,	,	PUNCT
taxlaw-2867	1228	3	the	the	DET
taxlaw-2867	1228	4	recent	recent	ADJ
taxlaw-2867	1228	5	expansions	expansion	NOUN
taxlaw-2867	1228	6	of	of	ADP
taxlaw-2867	1228	7	this	this	DET
taxlaw-2867	1228	8	exemption	exemption	NOUN
taxlaw-2867	1228	9	to	to	PART
taxlaw-2867	1228	10	include	include	VERB
taxlaw-2867	1228	11	some	some	PRON
taxlaw-2867	1228	12	of	of	ADP
taxlaw-2867	1228	13	china	china	PROPN
taxlaw-2867	1228	14	’s	’s	PART
taxlaw-2867	1228	15	mixed	mixed	ADJ
taxlaw-2867	1228	16	-	-	PUNCT
taxlaw-2867	1228	17	ownership	ownership	NOUN
taxlaw-2867	1228	18	commercial	commercial	ADJ
taxlaw-2867	1228	19	banks	bank	NOUN
taxlaw-2867	1228	20	,	,	PUNCT
taxlaw-2867	1228	21	illustrates	illustrate	VERB
taxlaw-2867	1228	22	china	china	PROPN
taxlaw-2867	1228	23	’s	’s	PART
taxlaw-2867	1228	24	willingness	willingness	NOUN
taxlaw-2867	1228	25	to	to	PART
taxlaw-2867	1228	26	challenge	challenge	VERB
taxlaw-2867	1228	27	the	the	DET
taxlaw-2867	1228	28	status	status	NOUN
taxlaw-2867	1228	29	quo	quo	NOUN
taxlaw-2867	1228	30	regarding	regard	VERB
taxlaw-2867	1228	31	the	the	DET
taxlaw-2867	1228	32	international	international	ADJ
taxlaw-2867	1228	33	taxation	taxation	NOUN
taxlaw-2867	1228	34	of	of	ADP
taxlaw-2867	1228	35	state	state	NOUN
taxlaw-2867	1228	36	-	-	PUNCT
taxlaw-2867	1228	37	owned	own	VERB
taxlaw-2867	1228	38	institutions	institution	NOUN
taxlaw-2867	1228	39	and	and	CCONJ
taxlaw-2867	1228	40	may	may	AUX
taxlaw-2867	1228	41	serve	serve	VERB
taxlaw-2867	1228	42	as	as	ADP
taxlaw-2867	1228	43	a	a	DET
taxlaw-2867	1228	44	possible	possible	ADJ
taxlaw-2867	1228	45	model	model	NOUN
taxlaw-2867	1228	46	for	for	ADP
taxlaw-2867	1228	47	further	far	ADV
taxlaw-2867	1228	48	expanded	expand	VERB
taxlaw-2867	1228	49	exemptions	exemption	NOUN
taxlaw-2867	1228	50	in	in	ADP
taxlaw-2867	1228	51	the	the	DET
taxlaw-2867	1228	52	future	future	NOUN
taxlaw-2867	1228	53	.	.	PUNCT
taxlaw-2867	1229	1	similarly	similarly	ADV
taxlaw-2867	1229	2	,	,	PUNCT
taxlaw-2867	1229	3	china	china	PROPN
taxlaw-2867	1229	4	’s	’s	PART
taxlaw-2867	1229	5	recent	recent	ADJ
taxlaw-2867	1229	6	bilateral	bilateral	ADJ
taxlaw-2867	1229	7	tax	tax	NOUN
taxlaw-2867	1229	8	treaties	treaty	NOUN
taxlaw-2867	1229	9	with	with	ADP
taxlaw-2867	1229	10	the	the	DET
taxlaw-2867	1229	11	netherlands	netherlands	PROPN
taxlaw-2867	1229	12	,	,	PUNCT
taxlaw-2867	1229	13	united	united	ADJ
taxlaw-2867	1229	14	kingdom	kingdom	PROPN
taxlaw-2867	1229	15	,	,	PUNCT
taxlaw-2867	1229	16	and	and	CCONJ
taxlaw-2867	1229	17	switzerland	switzerland	PROPN
taxlaw-2867	1229	18	,	,	PUNCT
taxlaw-2867	1229	19	suggest	suggest	VERB
taxlaw-2867	1229	20	that	that	SCONJ
taxlaw-2867	1229	21	it	it	PRON
taxlaw-2867	1229	22	is	be	AUX
taxlaw-2867	1229	23	also	also	ADV
taxlaw-2867	1229	24	now	now	ADV
taxlaw-2867	1229	25	seeking	seek	VERB
taxlaw-2867	1229	26	additional	additional	ADJ
taxlaw-2867	1229	27	preferential	preferential	ADJ
taxlaw-2867	1229	28	tax	tax	NOUN
taxlaw-2867	1229	29	treatment	treatment	NOUN
taxlaw-2867	1229	30	for	for	ADP
taxlaw-2867	1229	31	soes	soe	NOUN
taxlaw-2867	1229	32	in	in	ADP
taxlaw-2867	1229	33	the	the	DET
taxlaw-2867	1229	34	form	form	NOUN
taxlaw-2867	1229	35	of	of	ADP
taxlaw-2867	1229	36	an	an	DET
taxlaw-2867	1229	37	exemption	exemption	NOUN
taxlaw-2867	1229	38	from	from	ADP
taxlaw-2867	1229	39	dividend	dividend	NOUN
taxlaw-2867	1229	40	withholding	withholding	NOUN
taxlaw-2867	1229	41	taxes	taxis	NOUN
taxlaw-2867	1229	42	.	.	PUNCT
taxlaw-2867	1230	1	most	most	ADJ
taxlaw-2867	1230	2	oecd	oecd	PROPN
taxlaw-2867	1230	3	countries	country	NOUN
taxlaw-2867	1230	4	retain	retain	VERB
taxlaw-2867	1230	5	significant	significant	ADJ
taxlaw-2867	1230	6	withholding	withholding	NOUN
taxlaw-2867	1230	7	taxes	taxis	NOUN
taxlaw-2867	1230	8	on	on	ADP
taxlaw-2867	1230	9	dividends	dividend	NOUN
taxlaw-2867	1230	10	payments	payment	NOUN
taxlaw-2867	1230	11	to	to	ADP
taxlaw-2867	1230	12	portfolio	portfolio	NOUN
taxlaw-2867	1230	13	investors	investor	NOUN
taxlaw-2867	1230	14	but	but	CCONJ
taxlaw-2867	1230	15	apply	apply	VERB
taxlaw-2867	1230	16	a	a	DET
taxlaw-2867	1230	17	reduced	reduce	VERB
taxlaw-2867	1230	18	withholding	withholding	NOUN
taxlaw-2867	1230	19	rate	rate	NOUN
taxlaw-2867	1230	20	to	to	PART
taxlaw-2867	1230	21	dividend	dividend	NOUN
taxlaw-2867	1230	22	payments	payment	NOUN
taxlaw-2867	1230	23	made	make	VERB
taxlaw-2867	1230	24	by	by	ADP
taxlaw-2867	1230	25	a	a	DET
taxlaw-2867	1230	26	subsidiary	subsidiary	NOUN
taxlaw-2867	1230	27	to	to	ADP
taxlaw-2867	1230	28	parent	parent	NOUN
taxlaw-2867	1230	29	corporation.401	corporation.401	NOUN
taxlaw-2867	1230	30	these	these	DET
taxlaw-2867	1230	31	three	three	NUM
taxlaw-2867	1230	32	updated	update	VERB
taxlaw-2867	1230	33	treaties	treaty	NOUN
taxlaw-2867	1230	34	,	,	PUNCT
taxlaw-2867	1230	35	all	all	PRON
taxlaw-2867	1230	36	of	of	ADP
taxlaw-2867	1230	37	which	which	PRON
taxlaw-2867	1230	38	were	be	AUX
taxlaw-2867	1230	39	entered	enter	VERB
taxlaw-2867	1230	40	into	into	ADP
taxlaw-2867	1230	41	force	force	NOUN
taxlaw-2867	1230	42	in	in	ADP
taxlaw-2867	1230	43	2013	2013	NUM
taxlaw-2867	1230	44	,	,	PUNCT
taxlaw-2867	1230	45	contain	contain	VERB
taxlaw-2867	1230	46	similar	similar	ADJ
taxlaw-2867	1230	47	provisions	provision	NOUN
taxlaw-2867	1230	48	exempting	exempt	VERB
taxlaw-2867	1230	49	dividend	dividend	NOUN
taxlaw-2867	1230	50	payments	payment	NOUN
taxlaw-2867	1230	51	from	from	ADP
taxlaw-2867	1230	52	withholding	withhold	VERB
taxlaw-2867	1230	53	tax	tax	NOUN
taxlaw-2867	1230	54	if	if	SCONJ
taxlaw-2867	1230	55	“	"	PUNCT
taxlaw-2867	1230	56	the	the	DET
taxlaw-2867	1230	57	beneficial	beneficial	ADJ
taxlaw-2867	1230	58	owner	owner	NOUN
taxlaw-2867	1230	59	of	of	ADP
taxlaw-2867	1230	60	the	the	DET
taxlaw-2867	1230	61	dividends	dividend	NOUN
taxlaw-2867	1230	62	”	"	PUNCT
taxlaw-2867	1230	63	is	be	AUX
taxlaw-2867	1230	64	the	the	DET
taxlaw-2867	1230	65	government	government	NOUN
taxlaw-2867	1230	66	,	,	PUNCT
taxlaw-2867	1230	67	a	a	DET
taxlaw-2867	1230	68	government	government	NOUN
taxlaw-2867	1230	69	institution	institution	NOUN
taxlaw-2867	1230	70	,	,	PUNCT
taxlaw-2867	1230	71	or	or	CCONJ
taxlaw-2867	1230	72	“	"	PUNCT
taxlaw-2867	1230	73	any	any	DET
taxlaw-2867	1230	74	other	other	ADJ
taxlaw-2867	1230	75	entity	entity	NOUN
taxlaw-2867	1230	76	the	the	DET
taxlaw-2867	1230	77	capital	capital	NOUN
taxlaw-2867	1230	78	of	of	ADP
taxlaw-2867	1230	79	which	which	PRON
taxlaw-2867	1230	80	is	be	AUX
taxlaw-2867	1230	81	wholly	wholly	ADV
taxlaw-2867	1230	82	owned	own	VERB
taxlaw-2867	1230	83	directly	directly	ADV
taxlaw-2867	1230	84	or	or	CCONJ
taxlaw-2867	1230	85	indirectly	indirectly	ADV
taxlaw-2867	1230	86	”	"	PUNCT
taxlaw-2867	1230	87	by	by	ADP
taxlaw-2867	1230	88	the	the	DET
taxlaw-2867	1230	89	government.402	government.402	PROPN
taxlaw-2867	1230	90	under	under	ADP
taxlaw-2867	1230	91	this	this	DET
taxlaw-2867	1230	92	provision	provision	NOUN
taxlaw-2867	1230	93	,	,	PUNCT
taxlaw-2867	1230	94	dividend	dividend	NOUN
taxlaw-2867	1230	95	payments	payment	NOUN
taxlaw-2867	1230	96	397	397	NUM
taxlaw-2867	1230	97	see	see	NOUN
taxlaw-2867	1230	98	zhao	zhao	PROPN
taxlaw-2867	1230	99	shubo	shubo	PROPN
taxlaw-2867	1230	100	,	,	PUNCT
taxlaw-2867	1230	101	supra	supra	PROPN
taxlaw-2867	1230	102	note	note	VERB
taxlaw-2867	1230	103	383	383	NUM
taxlaw-2867	1230	104	;	;	PUNCT
taxlaw-2867	1230	105	see	see	VERB
taxlaw-2867	1230	106	also	also	ADV
taxlaw-2867	1230	107	qi	qi	PROPN
taxlaw-2867	1230	108	tong	tong	PROPN
taxlaw-2867	1230	109	,	,	PUNCT
taxlaw-2867	1230	110	supra	supra	PROPN
taxlaw-2867	1230	111	note	note	PROPN
taxlaw-2867	1230	112	344	344	NUM
taxlaw-2867	1230	113	(	(	PUNCT
taxlaw-2867	1230	114	discussing	discuss	VERB
taxlaw-2867	1230	115	the	the	DET
taxlaw-2867	1230	116	role	role	NOUN
taxlaw-2867	1230	117	of	of	ADP
taxlaw-2867	1230	118	bilateral	bilateral	ADJ
taxlaw-2867	1230	119	tax	tax	NOUN
taxlaw-2867	1230	120	treaties	treaty	NOUN
taxlaw-2867	1230	121	in	in	ADP
taxlaw-2867	1230	122	creating	create	VERB
taxlaw-2867	1230	123	tax	tax	NOUN
taxlaw-2867	1230	124	incentives	incentive	NOUN
taxlaw-2867	1230	125	for	for	ADP
taxlaw-2867	1230	126	belt	belt	NOUN
taxlaw-2867	1230	127	and	and	CCONJ
taxlaw-2867	1230	128	road	road	NOUN
taxlaw-2867	1230	129	infrastructure	infrastructure	NOUN
taxlaw-2867	1230	130	projects	project	NOUN
taxlaw-2867	1230	131	)	)	PUNCT
taxlaw-2867	1230	132	;	;	PUNCT
taxlaw-2867	1230	133	better	well	ADV
taxlaw-2867	1230	134	reassure	reassure	VERB
taxlaw-2867	1230	135	enterprises	enterprise	NOUN
taxlaw-2867	1230	136	going	go	VERB
taxlaw-2867	1230	137	global	global	ADJ
taxlaw-2867	1230	138	,	,	PUNCT
taxlaw-2867	1230	139	state	state	NOUN
taxlaw-2867	1230	140	admin	admin	NOUN
taxlaw-2867	1230	141	.	.	PUNCT
taxlaw-2867	1231	1	of	of	ADP
taxlaw-2867	1231	2	tax’n	tax’n	NUM
taxlaw-2867	1231	3	(	(	PUNCT
taxlaw-2867	1231	4	oct	oct	PROPN
taxlaw-2867	1231	5	.	.	PROPN
taxlaw-2867	1231	6	13	13	NUM
taxlaw-2867	1231	7	,	,	PUNCT
taxlaw-2867	1231	8	2016	2016	NUM
taxlaw-2867	1231	9	)	)	PUNCT
taxlaw-2867	1231	10	,	,	PUNCT
taxlaw-2867	1231	11	http://www.chinatax.gov.cn/eng/n2367751/c2414677/content.html	http://www.chinatax.gov.cn/eng/n2367751/c2414677/content.html	NUM
taxlaw-2867	1231	12	[	[	X
taxlaw-2867	1231	13	https://perma.cc/jx8e-ypnb	https://perma.cc/jx8e-ypnb	PROPN
taxlaw-2867	1231	14	]	]	PUNCT
taxlaw-2867	1231	15	)	)	PUNCT
taxlaw-2867	1231	16	(	(	PUNCT
taxlaw-2867	1231	17	discussing	discuss	VERB
taxlaw-2867	1231	18	the	the	DET
taxlaw-2867	1231	19	government	government	NOUN
taxlaw-2867	1231	20	interest	interest	NOUN
taxlaw-2867	1231	21	provision	provision	NOUN
taxlaw-2867	1231	22	and	and	CCONJ
taxlaw-2867	1231	23	noting	note	VERB
taxlaw-2867	1231	24	the	the	DET
taxlaw-2867	1231	25	way	way	NOUN
taxlaw-2867	1231	26	it	it	PRON
taxlaw-2867	1231	27	has	have	AUX
taxlaw-2867	1231	28	benefited	benefit	VERB
taxlaw-2867	1231	29	a	a	DET
taxlaw-2867	1231	30	chinese	chinese	ADJ
taxlaw-2867	1231	31	cement	cement	NOUN
taxlaw-2867	1231	32	company	company	NOUN
taxlaw-2867	1231	33	operating	operate	VERB
taxlaw-2867	1231	34	in	in	ADP
taxlaw-2867	1231	35	tajikistan	tajikistan	PROPN
taxlaw-2867	1231	36	)	)	PUNCT
taxlaw-2867	1231	37	.	.	PUNCT
taxlaw-2867	1232	1	398	398	NUM
taxlaw-2867	1232	2	see	see	VERB
taxlaw-2867	1232	3	michael	michael	PROPN
taxlaw-2867	1232	4	wong	wong	PROPN
taxlaw-2867	1232	5	et	et	PROPN
taxlaw-2867	1232	6	al	al	PROPN
taxlaw-2867	1232	7	.	.	PROPN
taxlaw-2867	1232	8	,	,	PUNCT
taxlaw-2867	1232	9	a	a	DET
taxlaw-2867	1232	10	thousand	thousand	NUM
taxlaw-2867	1232	11	miles	mile	NOUN
taxlaw-2867	1232	12	begin	begin	VERB
taxlaw-2867	1232	13	with	with	ADP
taxlaw-2867	1232	14	a	a	DET
taxlaw-2867	1232	15	single	single	ADJ
taxlaw-2867	1232	16	step	step	NOUN
taxlaw-2867	1232	17	:	:	PUNCT
taxlaw-2867	1232	18	tax	tax	NOUN
taxlaw-2867	1232	19	challenges	challenge	NOUN
taxlaw-2867	1232	20	under	under	ADP
taxlaw-2867	1232	21	the	the	DET
taxlaw-2867	1232	22	bri	bri	NOUN
taxlaw-2867	1232	23	,	,	PUNCT
taxlaw-2867	1232	24	int’l	int’l	NUM
taxlaw-2867	1232	25	tax	tax	NOUN
taxlaw-2867	1232	26	rev	rev	X
taxlaw-2867	1232	27	.	.	PUNCT
taxlaw-2867	1233	1	(	(	PUNCT
taxlaw-2867	1233	2	nov	nov	PROPN
taxlaw-2867	1233	3	.	.	PROPN
taxlaw-2867	1233	4	28	28	NUM
taxlaw-2867	1233	5	,	,	PUNCT
taxlaw-2867	1233	6	2017	2017	NUM
taxlaw-2867	1233	7	)	)	PUNCT
taxlaw-2867	1233	8	,	,	PUNCT
taxlaw-2867	1233	9	http://www.internationaltaxreview.com/article/3772212/a-thousand-miles-begin-with-asingle-step-tax-challenges-under-the-bri.html	http://www.internationaltaxreview.com/article/3772212/a-thousand-miles-begin-with-asingle-step-tax-challenges-under-the-bri.html	PROPN
taxlaw-2867	1234	1	[	[	X
taxlaw-2867	1234	2	http://perma.cc/q4r9-zdwn	http://perma.cc/q4r9-zdwn	X
taxlaw-2867	1234	3	]	]	X
taxlaw-2867	1234	4	.	.	PUNCT
taxlaw-2867	1235	1	399	399	NUM
taxlaw-2867	1235	2	see	see	VERB
taxlaw-2867	1235	3	rana	rana	PROPN
taxlaw-2867	1235	4	,	,	PUNCT
taxlaw-2867	1235	5	supra	supra	PROPN
taxlaw-2867	1235	6	note	note	PROPN
taxlaw-2867	1235	7	394	394	NUM
taxlaw-2867	1235	8	.	.	NOUN
taxlaw-2867	1235	9	400	400	NUM
taxlaw-2867	1235	10	see	see	VERB
taxlaw-2867	1235	11	wang	wang	PROPN
taxlaw-2867	1235	12	ping	ping	PROPN
taxlaw-2867	1236	1	[	[	X
taxlaw-2867	1236	2	王平	王平	ADP
taxlaw-2867	1236	3	]	]	X
taxlaw-2867	1236	4	,	,	PUNCT
taxlaw-2867	1236	5	fuwu	fuwu	NOUN
taxlaw-2867	1237	1	“	"	PUNCT
taxlaw-2867	1237	2	yidai	yidai	PROPN
taxlaw-2867	1237	3	yilu	yilu	PROPN
taxlaw-2867	1237	4	”	"	PUNCT
taxlaw-2867	1237	5	jianshe	jianshe	PROPN
taxlaw-2867	1237	6	shuishou	shuishou	PROPN
taxlaw-2867	1237	7	dayouzuowei	dayouzuowei	NOUN
taxlaw-2867	1238	1	[	[	X
taxlaw-2867	1238	2	服务“一带一路”建设	服务“一带一路”建设	ADJ
taxlaw-2867	1238	3	税收大有	税收大有	PROPN
taxlaw-2867	1238	4	作为	作为	PROPN
taxlaw-2867	1238	5	]	]	X
taxlaw-2867	1238	6	(	(	PUNCT
taxlaw-2867	1238	7	tax	tax	NOUN
taxlaw-2867	1238	8	has	have	VERB
taxlaw-2867	1238	9	a	a	DET
taxlaw-2867	1238	10	big	big	ADJ
taxlaw-2867	1238	11	role	role	NOUN
taxlaw-2867	1238	12	to	to	PART
taxlaw-2867	1238	13	play	play	VERB
taxlaw-2867	1238	14	in	in	ADP
taxlaw-2867	1238	15	serving	serve	VERB
taxlaw-2867	1238	16	“	"	PUNCT
taxlaw-2867	1238	17	belt	belt	NOUN
taxlaw-2867	1238	18	and	and	CCONJ
taxlaw-2867	1238	19	road	road	NOUN
taxlaw-2867	1238	20	”	"	PUNCT
taxlaw-2867	1238	21	construction	construction	NOUN
taxlaw-2867	1238	22	)	)	PUNCT
taxlaw-2867	1238	23	,	,	PUNCT
taxlaw-2867	1238	24	5	5	NUM
taxlaw-2867	1238	25	int’l	int’l	NUM
taxlaw-2867	1238	26	tax’n	tax’n	NOUN
taxlaw-2867	1238	27	in	in	ADP
taxlaw-2867	1238	28	china	china	PROPN
taxlaw-2867	1238	29	6	6	NUM
taxlaw-2867	1238	30	,	,	PUNCT
taxlaw-2867	1238	31	7	7	NUM
taxlaw-2867	1238	32	(	(	PUNCT
taxlaw-2867	1238	33	2017	2017	NUM
taxlaw-2867	1238	34	)	)	PUNCT
taxlaw-2867	1239	1	[	[	X
taxlaw-2867	1239	2	国际税收	国际税收	X
taxlaw-2867	1239	3	]	]	X
taxlaw-2867	1239	4	;	;	PUNCT
taxlaw-2867	1239	5	see	see	VERB
taxlaw-2867	1239	6	also	also	ADV
taxlaw-2867	1239	7	better	well	ADV
taxlaw-2867	1239	8	reassure	reassure	VERB
taxlaw-2867	1239	9	enterprises	enterprise	NOUN
taxlaw-2867	1239	10	going	go	VERB
taxlaw-2867	1239	11	global	global	ADJ
taxlaw-2867	1239	12	,	,	PUNCT
taxlaw-2867	1239	13	supra	supra	ADJ
taxlaw-2867	1239	14	note	note	NOUN
taxlaw-2867	1239	15	397	397	NUM
taxlaw-2867	1239	16	(	(	PUNCT
taxlaw-2867	1239	17	noting	note	VERB
taxlaw-2867	1239	18	that	that	SCONJ
taxlaw-2867	1239	19	interest	interest	NOUN
taxlaw-2867	1239	20	exemptions	exemption	NOUN
taxlaw-2867	1239	21	negotiated	negotiate	VERB
taxlaw-2867	1239	22	in	in	ADP
taxlaw-2867	1239	23	2015	2015	NUM
taxlaw-2867	1239	24	may	may	AUX
taxlaw-2867	1239	25	have	have	AUX
taxlaw-2867	1239	26	reduced	reduce	VERB
taxlaw-2867	1239	27	foreign	foreign	ADJ
taxlaw-2867	1239	28	taxes	taxis	NOUN
taxlaw-2867	1239	29	by	by	ADP
taxlaw-2867	1239	30	us	we	PRON
taxlaw-2867	1239	31	$	$	SYM
taxlaw-2867	1239	32	1	1	NUM
taxlaw-2867	1239	33	billion	billion	NUM
taxlaw-2867	1239	34	)	)	PUNCT
taxlaw-2867	1239	35	.	.	PUNCT
taxlaw-2867	1240	1	401	401	NUM
taxlaw-2867	1240	2	see	see	VERB
taxlaw-2867	1240	3	org	org	PROPN
taxlaw-2867	1240	4	.	.	PUNCT
taxlaw-2867	1240	5	econ	econ	PROPN
taxlaw-2867	1240	6	.	.	PUNCT
taxlaw-2867	1241	1	co	co	PROPN
taxlaw-2867	1241	2	-	-	NOUN
taxlaw-2867	1241	3	operation	operation	NOUN
taxlaw-2867	1241	4	&	&	CCONJ
taxlaw-2867	1241	5	dev	dev	PROPN
taxlaw-2867	1241	6	.	.	PUNCT
taxlaw-2867	1242	1	(	(	PUNCT
taxlaw-2867	1242	2	oecd	oecd	PROPN
taxlaw-2867	1242	3	)	)	PUNCT
taxlaw-2867	1242	4	,	,	PUNCT
taxlaw-2867	1242	5	model	model	NOUN
taxlaw-2867	1242	6	tax	tax	NOUN
taxlaw-2867	1242	7	convention	convention	NOUN
taxlaw-2867	1242	8	on	on	ADP
taxlaw-2867	1242	9	income	income	NOUN
taxlaw-2867	1242	10	and	and	CCONJ
taxlaw-2867	1242	11	on	on	ADP
taxlaw-2867	1242	12	capital	capital	NOUN
taxlaw-2867	1242	13	:	:	PUNCT
taxlaw-2867	1242	14	condensed	condense	VERB
taxlaw-2867	1242	15	version	version	NOUN
taxlaw-2867	1242	16	2017	2017	NUM
taxlaw-2867	1242	17	¶¶	¶¶	PROPN
taxlaw-2867	1242	18	59	59	NUM
taxlaw-2867	1242	19	-	-	SYM
taxlaw-2867	1242	20	67	67	NUM
taxlaw-2867	1242	21	,	,	PUNCT
taxlaw-2867	1242	22	at	at	ADP
taxlaw-2867	1242	23	248	248	NUM
taxlaw-2867	1242	24	-	-	SYM
taxlaw-2867	1242	25	49	49	NUM
taxlaw-2867	1242	26	(	(	PUNCT
taxlaw-2867	1242	27	nov	nov	PROPN
taxlaw-2867	1242	28	.	.	PROPN
taxlaw-2867	1242	29	21	21	NUM
taxlaw-2867	1242	30	,	,	PUNCT
taxlaw-2867	1242	31	2017	2017	NUM
taxlaw-2867	1242	32	)	)	PUNCT
taxlaw-2867	1242	33	.	.	PUNCT
taxlaw-2867	1243	1	402	402	NUM
taxlaw-2867	1243	2	see	see	VERB
taxlaw-2867	1243	3	agreement	agreement	NOUN
taxlaw-2867	1243	4	for	for	ADP
taxlaw-2867	1243	5	the	the	DET
taxlaw-2867	1243	6	avoidance	avoidance	NOUN
taxlaw-2867	1243	7	of	of	ADP
taxlaw-2867	1243	8	double	double	ADJ
taxlaw-2867	1243	9	taxation	taxation	NOUN
taxlaw-2867	1243	10	and	and	CCONJ
taxlaw-2867	1243	11	the	the	DET
taxlaw-2867	1243	12	prevention	prevention	NOUN
taxlaw-2867	1243	13	of	of	ADP
taxlaw-2867	1243	14	fiscal	fiscal	ADJ
taxlaw-2867	1243	15	evasion	evasion	NOUN
taxlaw-2867	1243	16	with	with	ADP
taxlaw-2867	1243	17	respect	respect	NOUN
taxlaw-2867	1243	18	to	to	ADP
taxlaw-2867	1243	19	taxes	taxis	NOUN
taxlaw-2867	1243	20	on	on	ADP
taxlaw-2867	1243	21	income	income	NOUN
taxlaw-2867	1243	22	,	,	PUNCT
taxlaw-2867	1243	23	neth.-china	neth.-china	PROPN
taxlaw-2867	1243	24	,	,	PUNCT
taxlaw-2867	1243	25	art	art	NOUN
taxlaw-2867	1243	26	.	.	PUNCT
taxlaw-2867	1244	1	10.3	10.3	NUM
taxlaw-2867	1244	2	,	,	PUNCT
taxlaw-2867	1244	3	may	may	AUX
taxlaw-2867	1244	4	31	31	NUM
taxlaw-2867	1244	5	,	,	PUNCT
taxlaw-2867	1244	6	2013	2013	NUM
taxlaw-2867	1244	7	,	,	PUNCT
taxlaw-2867	1244	8	https://www.government.nl/documents/decrees/2013/05/31/agreement-between-the-netherlands-and-the-people-srepublic-of-china-for-the-avoidance-of-double-taxation	https://www.government.nl/documents/decrees/2013/05/31/agreement-between-the-netherlands-and-the-people-srepublic-of-china-for-the-avoidance-of-double-taxation	NOUN
taxlaw-2867	1245	1	[	[	X
taxlaw-2867	1245	2	https://perma.cc/8fbv-uvuz	https://perma.cc/8fbv-uvuz	X
taxlaw-2867	1245	3	]	]	X
taxlaw-2867	1245	4	;	;	PUNCT
taxlaw-2867	1245	5	see	see	VERB
taxlaw-2867	1245	6	also	also	ADV
taxlaw-2867	1245	7	agreement	agreement	NOUN
taxlaw-2867	1245	8	for	for	ADP
taxlaw-2867	1245	9	the	the	DET
taxlaw-2867	1245	10	avoidance	avoidance	NOUN
taxlaw-2867	1245	11	of	of	ADP
taxlaw-2867	1245	12	double	double	ADJ
taxlaw-2867	1245	13	taxation	taxation	NOUN
taxlaw-2867	1245	14	and	and	CCONJ
taxlaw-2867	1245	15	the	the	DET
taxlaw-2867	1245	16	prevention	prevention	NOUN
taxlaw-2867	1245	17	of	of	ADP
taxlaw-2867	1245	18	fiscal	fiscal	ADJ
taxlaw-2867	1245	19	evasion	evasion	NOUN
taxlaw-2867	1245	20	with	with	ADP
taxlaw-2867	1245	21	respect	respect	NOUN
taxlaw-2867	1245	22	to	to	ADP
taxlaw-2867	1245	23	taxes	taxis	NOUN
taxlaw-2867	1245	24	on	on	ADP
taxlaw-2867	1245	25	income	income	NOUN
taxlaw-2867	1245	26	and	and	CCONJ
taxlaw-2867	1245	27	on	on	ADP
taxlaw-2867	1245	28	capital	capital	NOUN
taxlaw-2867	1245	29	134	134	NUM
taxlaw-2867	1246	1	[	[	X
taxlaw-2867	1246	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	1246	3	columbia	columbia	PROPN
taxlaw-2867	1246	4	journal	journal	PROPN
taxlaw-2867	1246	5	of	of	ADP
taxlaw-2867	1246	6	tax	tax	NOUN
taxlaw-2867	1246	7	law	law	NOUN
taxlaw-2867	1246	8	from	from	ADP
taxlaw-2867	1246	9	a	a	DET
taxlaw-2867	1246	10	dutch	dutch	PROPN
taxlaw-2867	1246	11	,	,	PUNCT
taxlaw-2867	1246	12	u.k	u.k	PROPN
taxlaw-2867	1246	13	.	.	PROPN
taxlaw-2867	1246	14	,	,	PUNCT
taxlaw-2867	1246	15	or	or	CCONJ
taxlaw-2867	1246	16	swiss	swiss	ADJ
taxlaw-2867	1246	17	resident	resident	ADJ
taxlaw-2867	1246	18	corporation	corporation	NOUN
taxlaw-2867	1246	19	to	to	ADP
taxlaw-2867	1246	20	a	a	DET
taxlaw-2867	1246	21	wholly	wholly	ADV
taxlaw-2867	1246	22	-	-	PUNCT
taxlaw-2867	1246	23	owned	own	VERB
taxlaw-2867	1246	24	chinese	chinese	ADJ
taxlaw-2867	1246	25	soe	soe	PROPN
taxlaw-2867	1246	26	are	be	AUX
taxlaw-2867	1246	27	exempt	exempt	ADJ
taxlaw-2867	1246	28	from	from	ADP
taxlaw-2867	1246	29	withholding	withholding	NOUN
taxlaw-2867	1246	30	tax	tax	NOUN
taxlaw-2867	1246	31	,	,	PUNCT
taxlaw-2867	1246	32	no	no	ADV
taxlaw-2867	1246	33	matter	matter	ADV
taxlaw-2867	1246	34	the	the	DET
taxlaw-2867	1246	35	level	level	NOUN
taxlaw-2867	1246	36	of	of	ADP
taxlaw-2867	1246	37	soe	soe	ADJ
taxlaw-2867	1246	38	investment	investment	NOUN
taxlaw-2867	1246	39	.	.	PUNCT
taxlaw-2867	1247	1	commentators	commentator	NOUN
taxlaw-2867	1247	2	have	have	AUX
taxlaw-2867	1247	3	noted	note	VERB
taxlaw-2867	1247	4	that	that	SCONJ
taxlaw-2867	1247	5	these	these	DET
taxlaw-2867	1247	6	exemption	exemption	NOUN
taxlaw-2867	1247	7	provisions	provision	NOUN
taxlaw-2867	1247	8	are	be	AUX
taxlaw-2867	1247	9	quite	quite	ADV
taxlaw-2867	1247	10	attractive	attractive	ADJ
taxlaw-2867	1247	11	for	for	ADP
taxlaw-2867	1247	12	wholly	wholly	ADV
taxlaw-2867	1247	13	-	-	PUNCT
taxlaw-2867	1247	14	owned	own	VERB
taxlaw-2867	1247	15	chinese	chinese	ADJ
taxlaw-2867	1247	16	state	state	NOUN
taxlaw-2867	1247	17	-	-	PUNCT
taxlaw-2867	1247	18	owned	own	VERB
taxlaw-2867	1247	19	enterprises	enterprise	NOUN
taxlaw-2867	1247	20	,	,	PUNCT
taxlaw-2867	1247	21	as	as	SCONJ
taxlaw-2867	1247	22	they	they	PRON
taxlaw-2867	1247	23	provide	provide	VERB
taxlaw-2867	1247	24	tax	tax	NOUN
taxlaw-2867	1247	25	-	-	PUNCT
taxlaw-2867	1247	26	preferred	prefer	VERB
taxlaw-2867	1247	27	treatment	treatment	NOUN
taxlaw-2867	1247	28	to	to	ADP
taxlaw-2867	1247	29	dividends	dividend	NOUN
taxlaw-2867	1247	30	not	not	PART
taxlaw-2867	1247	31	only	only	ADV
taxlaw-2867	1247	32	from	from	ADP
taxlaw-2867	1247	33	their	their	PRON
taxlaw-2867	1247	34	subsidiaries	subsidiary	NOUN
taxlaw-2867	1247	35	but	but	CCONJ
taxlaw-2867	1247	36	from	from	ADP
taxlaw-2867	1247	37	any	any	PRON
taxlaw-2867	1247	38	of	of	ADP
taxlaw-2867	1247	39	their	their	PRON
taxlaw-2867	1247	40	portfolio	portfolio	NOUN
taxlaw-2867	1247	41	holdings.403	holdings.403	VERB
taxlaw-2867	1247	42	the	the	DET
taxlaw-2867	1247	43	willingness	willingness	NOUN
taxlaw-2867	1247	44	of	of	ADP
taxlaw-2867	1247	45	these	these	DET
taxlaw-2867	1247	46	three	three	NUM
taxlaw-2867	1247	47	countries	country	NOUN
taxlaw-2867	1247	48	to	to	PART
taxlaw-2867	1247	49	adopt	adopt	VERB
taxlaw-2867	1247	50	a	a	DET
taxlaw-2867	1247	51	treaty	treaty	NOUN
taxlaw-2867	1247	52	provision	provision	NOUN
taxlaw-2867	1247	53	intended	intend	VERB
taxlaw-2867	1247	54	to	to	PART
taxlaw-2867	1247	55	provide	provide	VERB
taxlaw-2867	1247	56	preferential	preferential	ADJ
taxlaw-2867	1247	57	tax	tax	NOUN
taxlaw-2867	1247	58	treatment	treatment	NOUN
taxlaw-2867	1247	59	for	for	ADP
taxlaw-2867	1247	60	wholly	wholly	ADV
taxlaw-2867	1247	61	-	-	PUNCT
taxlaw-2867	1247	62	owned	own	VERB
taxlaw-2867	1247	63	chinese	chinese	ADJ
taxlaw-2867	1247	64	soes	soe	NOUN
taxlaw-2867	1247	65	,	,	PUNCT
taxlaw-2867	1247	66	proves	prove	VERB
taxlaw-2867	1247	67	that	that	SCONJ
taxlaw-2867	1247	68	even	even	ADV
taxlaw-2867	1247	69	developed	develop	VERB
taxlaw-2867	1247	70	nations	nation	NOUN
taxlaw-2867	1247	71	may	may	AUX
taxlaw-2867	1247	72	be	be	AUX
taxlaw-2867	1247	73	willing	willing	ADJ
taxlaw-2867	1247	74	to	to	PART
taxlaw-2867	1247	75	forego	forego	VERB
taxlaw-2867	1247	76	significant	significant	ADJ
taxlaw-2867	1247	77	tax	tax	NOUN
taxlaw-2867	1247	78	revenue	revenue	NOUN
taxlaw-2867	1247	79	from	from	ADP
taxlaw-2867	1247	80	chinese	chinese	ADJ
taxlaw-2867	1247	81	soes	soe	NOUN
taxlaw-2867	1247	82	in	in	ADP
taxlaw-2867	1247	83	the	the	DET
taxlaw-2867	1247	84	hope	hope	NOUN
taxlaw-2867	1247	85	of	of	ADP
taxlaw-2867	1247	86	increased	increase	VERB
taxlaw-2867	1247	87	chinese	chinese	ADJ
taxlaw-2867	1247	88	investment	investment	NOUN
taxlaw-2867	1247	89	leading	lead	VERB
taxlaw-2867	1247	90	to	to	ADP
taxlaw-2867	1247	91	job	job	NOUN
taxlaw-2867	1247	92	creation	creation	NOUN
taxlaw-2867	1247	93	.	.	PUNCT
taxlaw-2867	1248	1	404	404	NUM
taxlaw-2867	1249	1	thus	thus	ADV
taxlaw-2867	1249	2	,	,	PUNCT
taxlaw-2867	1249	3	recent	recent	ADJ
taxlaw-2867	1249	4	chinese	chinese	ADJ
taxlaw-2867	1249	5	bilateral	bilateral	ADJ
taxlaw-2867	1249	6	tax	tax	NOUN
taxlaw-2867	1249	7	diplomacy	diplomacy	NOUN
taxlaw-2867	1249	8	,	,	PUNCT
taxlaw-2867	1249	9	suggests	suggest	VERB
taxlaw-2867	1249	10	that	that	SCONJ
taxlaw-2867	1249	11	it	it	PRON
taxlaw-2867	1249	12	will	will	AUX
taxlaw-2867	1249	13	continue	continue	VERB
taxlaw-2867	1249	14	to	to	PART
taxlaw-2867	1249	15	seek	seek	VERB
taxlaw-2867	1249	16	to	to	PART
taxlaw-2867	1249	17	broaden	broaden	VERB
taxlaw-2867	1249	18	exemptions	exemption	NOUN
taxlaw-2867	1249	19	from	from	ADP
taxlaw-2867	1249	20	source	source	NOUN
taxlaw-2867	1249	21	country	country	NOUN
taxlaw-2867	1249	22	withholding	withhold	VERB
taxlaw-2867	1249	23	taxation	taxation	NOUN
taxlaw-2867	1249	24	for	for	ADP
taxlaw-2867	1249	25	state	state	NOUN
taxlaw-2867	1249	26	-	-	PUNCT
taxlaw-2867	1249	27	owned	own	VERB
taxlaw-2867	1249	28	financial	financial	ADJ
taxlaw-2867	1249	29	institutions	institution	NOUN
taxlaw-2867	1249	30	and	and	CCONJ
taxlaw-2867	1249	31	soes	soe	NOUN
taxlaw-2867	1249	32	.	.	PUNCT
taxlaw-2867	1250	1	exemptions	exemption	NOUN
taxlaw-2867	1250	2	from	from	ADP
taxlaw-2867	1250	3	interest	interest	NOUN
taxlaw-2867	1250	4	payments	payment	NOUN
taxlaw-2867	1250	5	to	to	ADP
taxlaw-2867	1250	6	state	state	NOUN
taxlaw-2867	1250	7	commercial	commercial	ADJ
taxlaw-2867	1250	8	banks	bank	NOUN
taxlaw-2867	1250	9	can	can	AUX
taxlaw-2867	1250	10	significantly	significantly	ADV
taxlaw-2867	1250	11	reduce	reduce	VERB
taxlaw-2867	1250	12	the	the	DET
taxlaw-2867	1250	13	financing	financing	NOUN
taxlaw-2867	1250	14	costs	cost	NOUN
taxlaw-2867	1250	15	for	for	ADP
taxlaw-2867	1250	16	chinese	chinese	ADJ
taxlaw-2867	1250	17	soes	soe	NOUN
taxlaw-2867	1250	18	operating	operate	VERB
taxlaw-2867	1250	19	in	in	ADP
taxlaw-2867	1250	20	developing	develop	VERB
taxlaw-2867	1250	21	countries	country	NOUN
taxlaw-2867	1250	22	.	.	PUNCT
taxlaw-2867	1251	1	exemptions	exemption	NOUN
taxlaw-2867	1251	2	from	from	ADP
taxlaw-2867	1251	3	dividend	dividend	NOUN
taxlaw-2867	1251	4	payments	payment	NOUN
taxlaw-2867	1251	5	to	to	ADP
taxlaw-2867	1251	6	soes	soe	NOUN
taxlaw-2867	1251	7	can	can	AUX
taxlaw-2867	1251	8	reduce	reduce	VERB
taxlaw-2867	1251	9	the	the	DET
taxlaw-2867	1251	10	tax	tax	NOUN
taxlaw-2867	1251	11	-	-	PUNCT
taxlaw-2867	1251	12	cost	cost	NOUN
taxlaw-2867	1251	13	of	of	ADP
taxlaw-2867	1251	14	operating	operating	NOUN
taxlaw-2867	1251	15	subsidiaries	subsidiary	NOUN
taxlaw-2867	1251	16	in	in	ADP
taxlaw-2867	1251	17	countries	country	NOUN
taxlaw-2867	1251	18	without	without	ADP
taxlaw-2867	1251	19	a	a	DET
taxlaw-2867	1251	20	full	full	ADJ
taxlaw-2867	1251	21	treaty	treaty	NOUN
taxlaw-2867	1251	22	exemption	exemption	NOUN
taxlaw-2867	1251	23	for	for	ADP
taxlaw-2867	1251	24	subsidiary	subsidiary	ADJ
taxlaw-2867	1251	25	-	-	PUNCT
taxlaw-2867	1251	26	parent	parent	NOUN
taxlaw-2867	1251	27	dividend	dividend	NOUN
taxlaw-2867	1251	28	payments	payment	NOUN
taxlaw-2867	1251	29	and	and	CCONJ
taxlaw-2867	1251	30	of	of	ADP
taxlaw-2867	1251	31	making	make	VERB
taxlaw-2867	1251	32	portfolio	portfolio	NOUN
taxlaw-2867	1251	33	investment	investment	NOUN
taxlaw-2867	1251	34	in	in	ADP
taxlaw-2867	1251	35	countries	country	NOUN
taxlaw-2867	1251	36	with	with	ADP
taxlaw-2867	1251	37	dividend	dividend	NOUN
taxlaw-2867	1251	38	withholding	withholding	NOUN
taxlaw-2867	1251	39	.	.	PUNCT
taxlaw-2867	1252	1	going	go	VERB
taxlaw-2867	1252	2	forward	forward	ADV
taxlaw-2867	1252	3	,	,	PUNCT
taxlaw-2867	1252	4	it	it	PRON
taxlaw-2867	1252	5	seems	seem	VERB
taxlaw-2867	1252	6	likely	likely	ADJ
taxlaw-2867	1252	7	that	that	SCONJ
taxlaw-2867	1252	8	china	china	PROPN
taxlaw-2867	1252	9	will	will	AUX
taxlaw-2867	1252	10	also	also	ADV
taxlaw-2867	1252	11	seek	seek	VERB
taxlaw-2867	1252	12	to	to	PART
taxlaw-2867	1252	13	expand	expand	VERB
taxlaw-2867	1252	14	the	the	DET
taxlaw-2867	1252	15	dividend	dividend	NOUN
taxlaw-2867	1252	16	exemption	exemption	NOUN
taxlaw-2867	1252	17	to	to	ADP
taxlaw-2867	1252	18	mixed	mix	VERB
taxlaw-2867	1252	19	-	-	PUNCT
taxlaw-2867	1252	20	ownership	ownership	NOUN
taxlaw-2867	1252	21	soes	soe	NOUN
taxlaw-2867	1252	22	(	(	PUNCT
taxlaw-2867	1252	23	for	for	ADP
taxlaw-2867	1252	24	instance	instance	NOUN
taxlaw-2867	1252	25	through	through	ADP
taxlaw-2867	1252	26	adoption	adoption	NOUN
taxlaw-2867	1252	27	of	of	ADP
taxlaw-2867	1252	28	the	the	DET
taxlaw-2867	1252	29	50	50	NUM
taxlaw-2867	1252	30	percent	percent	NOUN
taxlaw-2867	1252	31	threshold	threshold	NOUN
taxlaw-2867	1252	32	,	,	PUNCT
taxlaw-2867	1252	33	like	like	ADP
taxlaw-2867	1252	34	that	that	PRON
taxlaw-2867	1252	35	found	find	VERB
taxlaw-2867	1252	36	in	in	ADP
taxlaw-2867	1252	37	recent	recent	ADJ
taxlaw-2867	1252	38	government	government	NOUN
taxlaw-2867	1252	39	interest	interest	NOUN
taxlaw-2867	1252	40	provisions	provision	NOUN
taxlaw-2867	1252	41	)	)	PUNCT
taxlaw-2867	1252	42	.	.	PUNCT
taxlaw-2867	1253	1	moreover	moreover	ADV
taxlaw-2867	1253	2	,	,	PUNCT
taxlaw-2867	1253	3	it	it	PRON
taxlaw-2867	1253	4	is	be	AUX
taxlaw-2867	1253	5	possible	possible	ADJ
taxlaw-2867	1253	6	that	that	SCONJ
taxlaw-2867	1253	7	in	in	ADP
taxlaw-2867	1253	8	negotiations	negotiation	NOUN
taxlaw-2867	1253	9	with	with	ADP
taxlaw-2867	1253	10	developing	develop	VERB
taxlaw-2867	1253	11	countries	country	NOUN
taxlaw-2867	1253	12	,	,	PUNCT
taxlaw-2867	1253	13	china	china	PROPN
taxlaw-2867	1253	14	may	may	AUX
taxlaw-2867	1253	15	even	even	ADV
taxlaw-2867	1253	16	push	push	VERB
taxlaw-2867	1253	17	for	for	ADP
taxlaw-2867	1253	18	exemptions	exemption	NOUN
taxlaw-2867	1253	19	for	for	ADP
taxlaw-2867	1253	20	certain	certain	ADJ
taxlaw-2867	1253	21	types	type	NOUN
taxlaw-2867	1253	22	of	of	ADP
taxlaw-2867	1253	23	active	active	ADJ
taxlaw-2867	1253	24	income	income	NOUN
taxlaw-2867	1253	25	earned	earn	VERB
taxlaw-2867	1253	26	by	by	ADP
taxlaw-2867	1253	27	soes	soe	NOUN
taxlaw-2867	1253	28	(	(	PUNCT
taxlaw-2867	1253	29	for	for	ADP
taxlaw-2867	1253	30	instance	instance	NOUN
taxlaw-2867	1253	31	,	,	PUNCT
taxlaw-2867	1253	32	income	income	NOUN
taxlaw-2867	1253	33	associated	associate	VERB
taxlaw-2867	1253	34	with	with	ADP
taxlaw-2867	1253	35	state	state	NOUN
taxlaw-2867	1253	36	-	-	PUNCT
taxlaw-2867	1253	37	sponsored	sponsor	VERB
taxlaw-2867	1253	38	infrastructure	infrastructure	NOUN
taxlaw-2867	1253	39	projects	project	NOUN
taxlaw-2867	1253	40	)	)	PUNCT
taxlaw-2867	1253	41	,	,	PUNCT
taxlaw-2867	1253	42	reviving	revive	VERB
taxlaw-2867	1253	43	earlier	early	ADJ
taxlaw-2867	1253	44	conceptions	conception	NOUN
taxlaw-2867	1253	45	of	of	ADP
taxlaw-2867	1253	46	state	state	NOUN
taxlaw-2867	1253	47	sovereign	sovereign	ADJ
taxlaw-2867	1253	48	immunity	immunity	NOUN
taxlaw-2867	1253	49	with	with	ADP
taxlaw-2867	1253	50	respect	respect	NOUN
taxlaw-2867	1253	51	to	to	ADP
taxlaw-2867	1253	52	tax	tax	NOUN
taxlaw-2867	1253	53	.	.	PUNCT
taxlaw-2867	1254	1	lobbying	lobby	VERB
taxlaw-2867	1254	2	for	for	ADP
taxlaw-2867	1254	3	an	an	DET
taxlaw-2867	1254	4	exemption	exemption	NOUN
taxlaw-2867	1254	5	for	for	ADP
taxlaw-2867	1254	6	soes	soe	NOUN
taxlaw-2867	1254	7	from	from	ADP
taxlaw-2867	1254	8	all	all	DET
taxlaw-2867	1254	9	gains	gain	NOUN
taxlaw-2867	1254	10	,	,	PUNCT
taxlaw-2867	1254	11	u.k.-china	u.k.-china	NOUN
taxlaw-2867	1254	12	,	,	PUNCT
taxlaw-2867	1254	13	art	art	NOUN
taxlaw-2867	1254	14	.	.	PUNCT
taxlaw-2867	1255	1	10.3	10.3	NUM
taxlaw-2867	1255	2	,	,	PUNCT
taxlaw-2867	1255	3	apr	apr	PROPN
taxlaw-2867	1255	4	.	.	PROPN
taxlaw-2867	1255	5	12	12	NUM
taxlaw-2867	1255	6	,	,	PUNCT
taxlaw-2867	1255	7	2013	2013	NUM
taxlaw-2867	1255	8	,	,	PUNCT
taxlaw-2867	1255	9	https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/282522/8783.pdf	https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/282522/8783.pdf	X
taxlaw-2867	1256	1	[	[	X
taxlaw-2867	1256	2	https://perma.cc/7bbj-lact	https://perma.cc/7bbj-lact	X
taxlaw-2867	1256	3	]	]	X
taxlaw-2867	1256	4	(	(	PUNCT
taxlaw-2867	1256	5	“	"	PUNCT
taxlaw-2867	1256	6	[	[	X
taxlaw-2867	1256	7	d]ividends	d]ividend	NOUN
taxlaw-2867	1256	8	paid	pay	VERB
taxlaw-2867	1256	9	by	by	ADP
taxlaw-2867	1256	10	a	a	DET
taxlaw-2867	1256	11	company	company	NOUN
taxlaw-2867	1256	12	which	which	PRON
taxlaw-2867	1256	13	is	be	AUX
taxlaw-2867	1256	14	a	a	DET
taxlaw-2867	1256	15	resident	resident	NOUN
taxlaw-2867	1256	16	of	of	ADP
taxlaw-2867	1256	17	a	a	DET
taxlaw-2867	1256	18	contracting	contract	VERB
taxlaw-2867	1256	19	state	state	NOUN
taxlaw-2867	1256	20	to	to	ADP
taxlaw-2867	1256	21	a	a	DET
taxlaw-2867	1256	22	resident	resident	NOUN
taxlaw-2867	1256	23	of	of	ADP
taxlaw-2867	1256	24	the	the	DET
taxlaw-2867	1256	25	other	other	ADJ
taxlaw-2867	1256	26	contracting	contracting	NOUN
taxlaw-2867	1256	27	state	state	NOUN
taxlaw-2867	1256	28	shall	shall	AUX
taxlaw-2867	1256	29	be	be	AUX
taxlaw-2867	1256	30	taxable	taxable	ADJ
taxlaw-2867	1256	31	only	only	ADV
taxlaw-2867	1256	32	in	in	ADP
taxlaw-2867	1256	33	that	that	DET
taxlaw-2867	1256	34	other	other	ADJ
taxlaw-2867	1256	35	contracting	contracting	NOUN
taxlaw-2867	1256	36	state	state	NOUN
taxlaw-2867	1256	37	if	if	SCONJ
taxlaw-2867	1256	38	the	the	DET
taxlaw-2867	1256	39	beneficial	beneficial	ADJ
taxlaw-2867	1256	40	owner	owner	NOUN
taxlaw-2867	1256	41	of	of	ADP
taxlaw-2867	1256	42	the	the	DET
taxlaw-2867	1256	43	dividend	dividend	NOUN
taxlaw-2867	1256	44	is	be	AUX
taxlaw-2867	1256	45	the	the	DET
taxlaw-2867	1256	46	government	government	NOUN
taxlaw-2867	1256	47	of	of	ADP
taxlaw-2867	1256	48	that	that	DET
taxlaw-2867	1256	49	other	other	ADJ
taxlaw-2867	1256	50	contracting	contracting	NOUN
taxlaw-2867	1256	51	state	state	NOUN
taxlaw-2867	1256	52	or	or	CCONJ
taxlaw-2867	1256	53	any	any	PRON
taxlaw-2867	1256	54	of	of	ADP
taxlaw-2867	1256	55	its	its	PRON
taxlaw-2867	1256	56	institutions	institution	NOUN
taxlaw-2867	1256	57	;	;	PUNCT
taxlaw-2867	1256	58	or	or	CCONJ
taxlaw-2867	1256	59	other	other	ADJ
taxlaw-2867	1256	60	entity	entity	NOUN
taxlaw-2867	1256	61	the	the	DET
taxlaw-2867	1256	62	capital	capital	NOUN
taxlaw-2867	1256	63	of	of	ADP
taxlaw-2867	1256	64	which	which	PRON
taxlaw-2867	1256	65	is	be	AUX
taxlaw-2867	1256	66	wholly	wholly	ADV
taxlaw-2867	1256	67	-	-	PUNCT
taxlaw-2867	1256	68	owned	own	VERB
taxlaw-2867	1256	69	directly	directly	ADV
taxlaw-2867	1256	70	or	or	CCONJ
taxlaw-2867	1256	71	indirectly	indirectly	ADV
taxlaw-2867	1256	72	by	by	ADP
taxlaw-2867	1256	73	the	the	DET
taxlaw-2867	1256	74	government	government	NOUN
taxlaw-2867	1256	75	of	of	ADP
taxlaw-2867	1256	76	that	that	DET
taxlaw-2867	1256	77	other	other	ADJ
taxlaw-2867	1256	78	contracting	contracting	NOUN
taxlaw-2867	1256	79	state	state	NOUN
taxlaw-2867	1256	80	.	.	PUNCT
taxlaw-2867	1256	81	”	"	PUNCT
taxlaw-2867	1256	82	)	)	PUNCT
taxlaw-2867	1256	83	;	;	PUNCT
taxlaw-2867	1256	84	see	see	VERB
taxlaw-2867	1256	85	also	also	ADV
taxlaw-2867	1256	86	agreement	agreement	NOUN
taxlaw-2867	1256	87	for	for	ADP
taxlaw-2867	1256	88	the	the	DET
taxlaw-2867	1256	89	avoidance	avoidance	NOUN
taxlaw-2867	1256	90	of	of	ADP
taxlaw-2867	1256	91	double	double	ADJ
taxlaw-2867	1256	92	taxation	taxation	NOUN
taxlaw-2867	1256	93	with	with	ADP
taxlaw-2867	1256	94	respect	respect	NOUN
taxlaw-2867	1256	95	to	to	ADP
taxlaw-2867	1256	96	taxes	taxis	NOUN
taxlaw-2867	1256	97	on	on	ADP
taxlaw-2867	1256	98	income	income	NOUN
taxlaw-2867	1256	99	and	and	CCONJ
taxlaw-2867	1256	100	capital	capital	NOUN
taxlaw-2867	1256	101	,	,	PUNCT
taxlaw-2867	1256	102	china	china	PROPN
taxlaw-2867	1256	103	-	-	PUNCT
taxlaw-2867	1256	104	switz	switz	PROPN
taxlaw-2867	1256	105	.	.	PUNCT
taxlaw-2867	1257	1	,	,	PUNCT
taxlaw-2867	1257	2	art	art	NOUN
taxlaw-2867	1257	3	.	.	PUNCT
taxlaw-2867	1258	1	10.3	10.3	NUM
taxlaw-2867	1258	2	,	,	PUNCT
taxlaw-2867	1258	3	sept	sept	PROPN
taxlaw-2867	1258	4	.	.	PROPN
taxlaw-2867	1258	5	25	25	NUM
taxlaw-2867	1258	6	,	,	PUNCT
taxlaw-2867	1258	7	2013	2013	NUM
taxlaw-2867	1258	8	,	,	PUNCT
taxlaw-2867	1259	1	http://www.chinatax.gov.cn/eng/n2367756/c2368077/part/2368086.pdf	http://www.chinatax.gov.cn/eng/n2367756/c2368077/part/2368086.pdf	NOUN
taxlaw-2867	1259	2	[	[	X
taxlaw-2867	1259	3	https://perma.cc/vt6b-5s42	https://perma.cc/vt6b-5s42	X
taxlaw-2867	1259	4	]	]	X
taxlaw-2867	1259	5	(	(	PUNCT
taxlaw-2867	1259	6	similar	similar	ADJ
taxlaw-2867	1259	7	)	)	PUNCT
taxlaw-2867	1259	8	.	.	PUNCT
taxlaw-2867	1260	1	403	403	NUM
taxlaw-2867	1260	2	see	see	VERB
taxlaw-2867	1260	3	ernst	ernst	PROPN
taxlaw-2867	1260	4	&	&	CCONJ
taxlaw-2867	1260	5	young	young	ADJ
taxlaw-2867	1260	6	,	,	PUNCT
taxlaw-2867	1260	7	new	new	ADJ
taxlaw-2867	1260	8	tax	tax	NOUN
taxlaw-2867	1260	9	treaty	treaty	NOUN
taxlaw-2867	1260	10	provisions	provision	NOUN
taxlaw-2867	1260	11	between	between	ADP
taxlaw-2867	1260	12	china	china	PROPN
taxlaw-2867	1260	13	and	and	CCONJ
taxlaw-2867	1260	14	the	the	DET
taxlaw-2867	1260	15	netherlands	netherlands	PROPN
taxlaw-2867	1260	16	to	to	PART
taxlaw-2867	1260	17	promote	promote	VERB
taxlaw-2867	1260	18	investment	investment	NOUN
taxlaw-2867	1260	19	(	(	PUNCT
taxlaw-2867	1260	20	2013	2013	NUM
taxlaw-2867	1260	21	)	)	PUNCT
taxlaw-2867	1260	22	,	,	PUNCT
taxlaw-2867	1260	23	http://www.ey.com/publication/vwluassets/new_tax_treaty_provisions_between_china_and_the_netherlands_to	http://www.ey.com/publication/vwluassets/new_tax_treaty_provisions_between_china_and_the_netherlands_to	NOUN
taxlaw-2867	1260	24	_	_	PUNCT
taxlaw-2867	1260	25	promote_investment/$file/2013g_cm3518_china%20and%20netherlands%20new%20tax%20treaty%20provisio	promote_investment/$file/2013g_cm3518_china%20and%20netherlands%20new%20tax%20treaty%20provisio	VERB
taxlaw-2867	1260	26	ns%20promote%20investment.pdf	ns%20promote%20investment.pdf	PROPN
taxlaw-2867	1260	27	[	[	X
taxlaw-2867	1260	28	https://perma.cc/e83j-axy9	https://perma.cc/e83j-axy9	PROPN
taxlaw-2867	1260	29	]	]	PUNCT
taxlaw-2867	1260	30	;	;	PUNCT
taxlaw-2867	1260	31	see	see	VERB
taxlaw-2867	1260	32	also	also	ADV
taxlaw-2867	1260	33	erik	erik	PROPN
taxlaw-2867	1260	34	jansen	jansen	PROPN
taxlaw-2867	1260	35	,	,	PUNCT
taxlaw-2867	1260	36	new	new	ADJ
taxlaw-2867	1260	37	tax	tax	NOUN
taxlaw-2867	1260	38	treaty	treaty	NOUN
taxlaw-2867	1260	39	between	between	ADP
taxlaw-2867	1260	40	china	china	PROPN
taxlaw-2867	1260	41	and	and	CCONJ
taxlaw-2867	1260	42	the	the	DET
taxlaw-2867	1260	43	netherlands	netherlands	PROPN
taxlaw-2867	1260	44	to	to	PART
taxlaw-2867	1260	45	promote	promote	VERB
taxlaw-2867	1260	46	investments	investment	NOUN
taxlaw-2867	1260	47	,	,	PUNCT
taxlaw-2867	1260	48	innovative	innovative	ADJ
taxlaw-2867	1260	49	tax	tax	NOUN
taxlaw-2867	1260	50	(	(	PUNCT
taxlaw-2867	1260	51	feb	feb	PROPN
taxlaw-2867	1260	52	12	12	NUM
taxlaw-2867	1260	53	,	,	PUNCT
taxlaw-2867	1260	54	2014	2014	NUM
taxlaw-2867	1260	55	)	)	PUNCT
taxlaw-2867	1260	56	,	,	PUNCT
taxlaw-2867	1260	57	http://innovativetax.com/news/new-tax-treaty-between-china-and-the-netherlands-to-promote-investments.html	http://innovativetax.com/news/new-tax-treaty-between-china-and-the-netherlands-to-promote-investments.html	VERB
taxlaw-2867	1261	1	[	[	X
taxlaw-2867	1261	2	https://perma.cc/9byl-2lqh	https://perma.cc/9byl-2lqh	X
taxlaw-2867	1261	3	]	]	X
taxlaw-2867	1261	4	(	(	PUNCT
taxlaw-2867	1261	5	“	"	PUNCT
taxlaw-2867	1261	6	if	if	SCONJ
taxlaw-2867	1261	7	the	the	DET
taxlaw-2867	1261	8	beneficial	beneficial	ADJ
taxlaw-2867	1261	9	owner	owner	NOUN
taxlaw-2867	1261	10	of	of	ADP
taxlaw-2867	1261	11	the	the	DET
taxlaw-2867	1261	12	dividends	dividend	NOUN
taxlaw-2867	1261	13	of	of	ADP
taxlaw-2867	1261	14	a	a	DET
taxlaw-2867	1261	15	company	company	NOUN
taxlaw-2867	1261	16	is	be	AUX
taxlaw-2867	1261	17	the	the	DET
taxlaw-2867	1261	18	government	government	NOUN
taxlaw-2867	1261	19	of	of	ADP
taxlaw-2867	1261	20	the	the	DET
taxlaw-2867	1261	21	contracting	contracting	NOUN
taxlaw-2867	1261	22	state	state	NOUN
taxlaw-2867	1261	23	…	…	PUNCT
taxlaw-2867	1261	24	there	there	PRON
taxlaw-2867	1261	25	will	will	AUX
taxlaw-2867	1261	26	not	not	PART
taxlaw-2867	1261	27	be	be	AUX
taxlaw-2867	1261	28	a	a	DET
taxlaw-2867	1261	29	withholding	withholding	NOUN
taxlaw-2867	1261	30	tax	tax	NOUN
taxlaw-2867	1261	31	proposed	propose	VERB
taxlaw-2867	1261	32	.	.	PUNCT
taxlaw-2867	1262	1	it	it	PRON
taxlaw-2867	1262	2	is	be	AUX
taxlaw-2867	1262	3	clear	clear	ADJ
taxlaw-2867	1262	4	that	that	SCONJ
taxlaw-2867	1262	5	this	this	DET
taxlaw-2867	1262	6	provision	provision	NOUN
taxlaw-2867	1262	7	is	be	AUX
taxlaw-2867	1262	8	attractive	attractive	ADJ
taxlaw-2867	1262	9	for	for	ADP
taxlaw-2867	1262	10	chinese	chinese	ADJ
taxlaw-2867	1262	11	state	state	NOUN
taxlaw-2867	1262	12	owned	own	VERB
taxlaw-2867	1262	13	enterprises	enterprise	NOUN
taxlaw-2867	1262	14	…	…	PUNCT
taxlaw-2867	1262	15	.	.	PUNCT
taxlaw-2867	1262	16	”	"	PUNCT
taxlaw-2867	1262	17	)	)	PUNCT
taxlaw-2867	1262	18	.	.	PUNCT
taxlaw-2867	1263	1	404	404	NUM
taxlaw-2867	1263	2	see	see	VERB
taxlaw-2867	1263	3	,	,	PUNCT
taxlaw-2867	1263	4	e.g.	e.g.	ADV
taxlaw-2867	1263	5	,	,	PUNCT
taxlaw-2867	1263	6	new	new	ADJ
taxlaw-2867	1263	7	tax	tax	NOUN
taxlaw-2867	1263	8	treaty	treaty	NOUN
taxlaw-2867	1263	9	signed	sign	VERB
taxlaw-2867	1263	10	with	with	ADP
taxlaw-2867	1263	11	china	china	PROPN
taxlaw-2867	1263	12	,	,	PUNCT
taxlaw-2867	1263	13	government	government	NOUN
taxlaw-2867	1263	14	of	of	ADP
taxlaw-2867	1263	15	netherlands	netherlands	PROPN
taxlaw-2867	1263	16	(	(	PUNCT
taxlaw-2867	1263	17	may	may	PROPN
taxlaw-2867	1263	18	30	30	NUM
taxlaw-2867	1263	19	,	,	PUNCT
taxlaw-2867	1263	20	2013	2013	NUM
taxlaw-2867	1263	21	)	)	PUNCT
taxlaw-2867	1263	22	,	,	PUNCT
taxlaw-2867	1263	23	https://www.government.nl/latest/news/2013/05/31/new-tax-treaty-signed-with-china	https://www.government.nl/latest/news/2013/05/31/new-tax-treaty-signed-with-china	X
taxlaw-2867	1264	1	[	[	X
taxlaw-2867	1264	2	http://perma.cc/by4f-s2rl	http://perma.cc/by4f-s2rl	X
taxlaw-2867	1264	3	]	]	X
taxlaw-2867	1264	4	(	(	PUNCT
taxlaw-2867	1264	5	“	"	PUNCT
taxlaw-2867	1264	6	many	many	ADJ
taxlaw-2867	1264	7	chinese	chinese	ADJ
taxlaw-2867	1264	8	companies	company	NOUN
taxlaw-2867	1264	9	are	be	AUX
taxlaw-2867	1264	10	active	active	ADJ
taxlaw-2867	1264	11	already	already	ADV
taxlaw-2867	1264	12	in	in	ADP
taxlaw-2867	1264	13	the	the	DET
taxlaw-2867	1264	14	netherlands	netherlands	PROPN
taxlaw-2867	1264	15	and	and	CCONJ
taxlaw-2867	1264	16	i	i	PRON
taxlaw-2867	1264	17	hope	hope	VERB
taxlaw-2867	1264	18	that	that	SCONJ
taxlaw-2867	1264	19	this	this	DET
taxlaw-2867	1264	20	new	new	ADJ
taxlaw-2867	1264	21	treaty	treaty	NOUN
taxlaw-2867	1264	22	will	will	AUX
taxlaw-2867	1264	23	be	be	AUX
taxlaw-2867	1264	24	an	an	DET
taxlaw-2867	1264	25	extra	extra	ADJ
taxlaw-2867	1264	26	incentive	incentive	NOUN
taxlaw-2867	1264	27	for	for	ADP
taxlaw-2867	1264	28	even	even	ADV
taxlaw-2867	1264	29	more	more	ADJ
taxlaw-2867	1264	30	investments	investment	NOUN
taxlaw-2867	1264	31	in	in	ADP
taxlaw-2867	1264	32	the	the	DET
taxlaw-2867	1264	33	netherlands	netherlands	PROPN
taxlaw-2867	1264	34	.	.	PUNCT
taxlaw-2867	1265	1	it	it	PRON
taxlaw-2867	1265	2	will	will	AUX
taxlaw-2867	1265	3	provide	provide	VERB
taxlaw-2867	1265	4	employment	employment	NOUN
taxlaw-2867	1265	5	.	.	PUNCT
taxlaw-2867	1265	6	”	"	PUNCT
taxlaw-2867	1265	7	)	)	PUNCT
taxlaw-2867	1265	8	.	.	PUNCT
taxlaw-2867	1266	1	http://www.ey.com/publication/vwluassets/new_tax_treaty_provisions_between_china_and_the_netherlands_to_promote_investment/$file/2013g_cm3518_china%20and%20netherlands%20new%20tax%20treaty%20provisions%20promote%20investment.pdf	http://www.ey.com/publication/vwluassets/new_tax_treaty_provisions_between_china_and_the_netherlands_to_promote_investment/$file/2013g_cm3518_china%20and%20netherlands%20new%20tax%20treaty%20provisions%20promote%20investment.pdf	NOUN
taxlaw-2867	1266	2	http://www.ey.com/publication/vwluassets/new_tax_treaty_provisions_between_china_and_the_netherlands_to_promote_investment/$file/2013g_cm3518_china%20and%20netherlands%20new%20tax%20treaty%20provisions%20promote%20investment.pdf	http://www.ey.com/publication/vwluassets/new_tax_treaty_provisions_between_china_and_the_netherlands_to_promote_investment/$file/2013g_cm3518_china%20and%20netherlands%20new%20tax%20treaty%20provisions%20promote%20investment.pdf	NOUN
taxlaw-2867	1266	3	http://www.ey.com/publication/vwluassets/new_tax_treaty_provisions_between_china_and_the_netherlands_to_promote_investment/$file/2013g_cm3518_china%20and%20netherlands%20new%20tax%20treaty%20provisions%20promote%20investment.pdf	http://www.ey.com/publication/vwluassets/new_tax_treaty_provisions_between_china_and_the_netherlands_to_promote_investment/$file/2013g_cm3518_china%20and%20netherlands%20new%20tax%20treaty%20provisions%20promote%20investment.pdf	NOUN
taxlaw-2867	1266	4	http://innovativetax.com/news/new-tax-treaty-between-china-and-the-netherlands-to-promote-investments.html	http://innovativetax.com/news/new-tax-treaty-between-china-and-the-netherlands-to-promote-investments.html	ADV
taxlaw-2867	1266	5	2018	2018	NUM
taxlaw-2867	1266	6	]	]	PUNCT
taxlaw-2867	1266	7	135	135	NUM
taxlaw-2867	1266	8	chinese	chinese	ADJ
taxlaw-2867	1266	9	state	state	NOUN
taxlaw-2867	1266	10	capitalism	capitalism	NOUN
taxlaw-2867	1266	11	and	and	CCONJ
taxlaw-2867	1266	12	the	the	DET
taxlaw-2867	1266	13	international	international	ADJ
taxlaw-2867	1266	14	tax	tax	NOUN
taxlaw-2867	1266	15	regime	regime	NOUN
taxlaw-2867	1266	16	foreign	foreign	ADJ
taxlaw-2867	1266	17	taxation	taxation	NOUN
taxlaw-2867	1266	18	,	,	PUNCT
taxlaw-2867	1266	19	would	would	AUX
taxlaw-2867	1266	20	in	in	ADP
taxlaw-2867	1266	21	fact	fact	NOUN
taxlaw-2867	1266	22	be	be	AUX
taxlaw-2867	1266	23	in	in	ADP
taxlaw-2867	1266	24	line	line	NOUN
taxlaw-2867	1266	25	with	with	ADP
taxlaw-2867	1266	26	china	china	PROPN
taxlaw-2867	1266	27	’s	’s	PART
taxlaw-2867	1266	28	general	general	ADJ
taxlaw-2867	1266	29	support	support	NOUN
taxlaw-2867	1266	30	for	for	ADP
taxlaw-2867	1266	31	broad	broad	ADJ
taxlaw-2867	1266	32	and	and	CCONJ
taxlaw-2867	1266	33	absolute	absolute	ADJ
taxlaw-2867	1266	34	sovereign	sovereign	ADJ
taxlaw-2867	1266	35	immunity	immunity	NOUN
taxlaw-2867	1266	36	in	in	ADP
taxlaw-2867	1266	37	other	other	ADJ
taxlaw-2867	1266	38	legal	legal	ADJ
taxlaw-2867	1266	39	contexts.405	contexts.405	NOUN
taxlaw-2867	1266	40	while	while	SCONJ
taxlaw-2867	1266	41	china	china	PROPN
taxlaw-2867	1266	42	is	be	AUX
taxlaw-2867	1266	43	likely	likely	ADJ
taxlaw-2867	1266	44	to	to	PART
taxlaw-2867	1266	45	continue	continue	VERB
taxlaw-2867	1266	46	to	to	PART
taxlaw-2867	1266	47	seek	seek	VERB
taxlaw-2867	1266	48	preferential	preferential	ADJ
taxlaw-2867	1266	49	treatment	treatment	NOUN
taxlaw-2867	1266	50	for	for	ADP
taxlaw-2867	1266	51	soes	soe	NOUN
taxlaw-2867	1266	52	in	in	ADP
taxlaw-2867	1266	53	bilateral	bilateral	ADJ
taxlaw-2867	1266	54	treaties	treaty	NOUN
taxlaw-2867	1266	55	,	,	PUNCT
taxlaw-2867	1266	56	some	some	DET
taxlaw-2867	1266	57	countries	country	NOUN
taxlaw-2867	1266	58	may	may	AUX
taxlaw-2867	1266	59	choose	choose	VERB
taxlaw-2867	1266	60	to	to	PART
taxlaw-2867	1266	61	unilaterally	unilaterally	ADV
taxlaw-2867	1266	62	exempt	exempt	VERB
taxlaw-2867	1266	63	certain	certain	ADJ
taxlaw-2867	1266	64	income	income	NOUN
taxlaw-2867	1266	65	earned	earn	VERB
taxlaw-2867	1266	66	by	by	ADP
taxlaw-2867	1266	67	soes	soe	NOUN
taxlaw-2867	1266	68	from	from	ADP
taxlaw-2867	1266	69	taxation	taxation	NOUN
taxlaw-2867	1266	70	in	in	ADP
taxlaw-2867	1266	71	hope	hope	NOUN
taxlaw-2867	1266	72	of	of	ADP
taxlaw-2867	1266	73	attracting	attract	VERB
taxlaw-2867	1266	74	chinese	chinese	ADJ
taxlaw-2867	1266	75	investment	investment	NOUN
taxlaw-2867	1266	76	.	.	PUNCT
taxlaw-2867	1267	1	currently	currently	ADV
taxlaw-2867	1267	2	the	the	DET
taxlaw-2867	1267	3	united	united	PROPN
taxlaw-2867	1267	4	states	states	PROPN
taxlaw-2867	1267	5	and	and	CCONJ
taxlaw-2867	1267	6	united	united	PROPN
taxlaw-2867	1267	7	kingdom	kingdom	PROPN
taxlaw-2867	1267	8	generally	generally	ADV
taxlaw-2867	1267	9	exempt	exempt	ADJ
taxlaw-2867	1267	10	from	from	ADP
taxlaw-2867	1267	11	taxation	taxation	NOUN
taxlaw-2867	1267	12	passive	passive	ADJ
taxlaw-2867	1267	13	investment	investment	NOUN
taxlaw-2867	1267	14	income	income	NOUN
taxlaw-2867	1267	15	earned	earn	VERB
taxlaw-2867	1267	16	by	by	ADP
taxlaw-2867	1267	17	foreign	foreign	ADJ
taxlaw-2867	1267	18	sovereign	sovereign	ADJ
taxlaw-2867	1267	19	wealth	wealth	NOUN
taxlaw-2867	1267	20	funds	fund	NOUN
taxlaw-2867	1267	21	(	(	PUNCT
taxlaw-2867	1267	22	swfs	swfs	PROPN
taxlaw-2867	1267	23	)	)	PUNCT
taxlaw-2867	1267	24	,	,	PUNCT
taxlaw-2867	1267	25	a	a	DET
taxlaw-2867	1267	26	close	close	ADJ
taxlaw-2867	1267	27	relative	relative	NOUN
taxlaw-2867	1267	28	of	of	ADP
taxlaw-2867	1267	29	soes.406	soes.406	PROPN
taxlaw-2867	1267	30	swfs	swfs	NOUN
taxlaw-2867	1267	31	are	be	AUX
taxlaw-2867	1267	32	state	state	NOUN
taxlaw-2867	1267	33	-	-	PUNCT
taxlaw-2867	1267	34	owned	own	VERB
taxlaw-2867	1267	35	and	and	CCONJ
taxlaw-2867	1267	36	controlled	control	VERB
taxlaw-2867	1267	37	funds	fund	NOUN
taxlaw-2867	1267	38	that	that	PRON
taxlaw-2867	1267	39	make	make	VERB
taxlaw-2867	1267	40	investments	investment	NOUN
taxlaw-2867	1267	41	in	in	ADP
taxlaw-2867	1267	42	foreign	foreign	ADJ
taxlaw-2867	1267	43	assets	asset	NOUN
taxlaw-2867	1267	44	and	and	CCONJ
taxlaw-2867	1267	45	are	be	AUX
taxlaw-2867	1267	46	dedicated	dedicate	VERB
taxlaw-2867	1267	47	to	to	ADP
taxlaw-2867	1267	48	achieving	achieve	VERB
taxlaw-2867	1267	49	national	national	ADJ
taxlaw-2867	1267	50	macroeconomic	macroeconomic	ADJ
taxlaw-2867	1267	51	and	and	CCONJ
taxlaw-2867	1267	52	financial	financial	ADJ
taxlaw-2867	1267	53	objectives.407	objectives.407	NOUN
taxlaw-2867	1267	54	australia	australia	PROPN
taxlaw-2867	1267	55	and	and	CCONJ
taxlaw-2867	1267	56	canada	canada	PROPN
taxlaw-2867	1267	57	may	may	AUX
taxlaw-2867	1267	58	exempt	exempt	VERB
taxlaw-2867	1267	59	passive	passive	ADJ
taxlaw-2867	1267	60	income	income	NOUN
taxlaw-2867	1267	61	earned	earn	VERB
taxlaw-2867	1267	62	by	by	ADP
taxlaw-2867	1267	63	swfs	swfs	PROPN
taxlaw-2867	1267	64	provided	provide	VERB
taxlaw-2867	1267	65	the	the	DET
taxlaw-2867	1267	66	fund	fund	NOUN
taxlaw-2867	1267	67	first	first	ADV
taxlaw-2867	1267	68	establish	establish	VERB
taxlaw-2867	1267	69	its	its	PRON
taxlaw-2867	1267	70	eligibility	eligibility	NOUN
taxlaw-2867	1267	71	through	through	ADP
taxlaw-2867	1267	72	administrative	administrative	ADJ
taxlaw-2867	1267	73	procedures	procedure	NOUN
taxlaw-2867	1267	74	and	and	CCONJ
taxlaw-2867	1267	75	some	some	DET
taxlaw-2867	1267	76	additional	additional	ADJ
taxlaw-2867	1267	77	countries	country	NOUN
taxlaw-2867	1267	78	offer	offer	VERB
taxlaw-2867	1267	79	such	such	ADJ
taxlaw-2867	1267	80	treatment	treatment	NOUN
taxlaw-2867	1267	81	through	through	ADP
taxlaw-2867	1267	82	bilateral	bilateral	ADJ
taxlaw-2867	1267	83	treaty	treaty	NOUN
taxlaw-2867	1267	84	provisions.408	provisions.408	INTJ
taxlaw-2867	1267	85	while	while	SCONJ
taxlaw-2867	1267	86	the	the	DET
taxlaw-2867	1267	87	appropriate	appropriate	ADJ
taxlaw-2867	1267	88	international	international	ADJ
taxlaw-2867	1267	89	tax	tax	NOUN
taxlaw-2867	1267	90	treatment	treatment	NOUN
taxlaw-2867	1267	91	of	of	ADP
taxlaw-2867	1267	92	swfs	swfs	NOUN
taxlaw-2867	1267	93	remains	remain	VERB
taxlaw-2867	1267	94	highly	highly	ADV
taxlaw-2867	1267	95	controversial	controversial	ADJ
taxlaw-2867	1267	96	,	,	PUNCT
taxlaw-2867	1267	97	scholars	scholar	NOUN
taxlaw-2867	1267	98	have	have	AUX
taxlaw-2867	1267	99	demonstrated	demonstrate	VERB
taxlaw-2867	1267	100	that	that	SCONJ
taxlaw-2867	1267	101	exempting	exempt	VERB
taxlaw-2867	1267	102	passive	passive	ADJ
taxlaw-2867	1267	103	income	income	NOUN
taxlaw-2867	1267	104	earned	earn	VERB
taxlaw-2867	1267	105	by	by	ADP
taxlaw-2867	1267	106	swfs	swfs	NOUN
taxlaw-2867	1267	107	can	can	AUX
taxlaw-2867	1267	108	incentivize	incentivize	VERB
taxlaw-2867	1267	109	additional	additional	ADJ
taxlaw-2867	1267	110	sovereign	sovereign	ADJ
taxlaw-2867	1267	111	investment	investment	NOUN
taxlaw-2867	1267	112	under	under	ADP
taxlaw-2867	1267	113	certain	certain	ADJ
taxlaw-2867	1267	114	conditions.409	conditions.409	ADJ
taxlaw-2867	1267	115	building	building	NOUN
taxlaw-2867	1267	116	on	on	ADP
taxlaw-2867	1267	117	these	these	DET
taxlaw-2867	1267	118	findings	finding	NOUN
taxlaw-2867	1267	119	,	,	PUNCT
taxlaw-2867	1267	120	john	john	PROPN
taxlaw-2867	1267	121	mclaren	mclaren	PROPN
taxlaw-2867	1267	122	has	have	AUX
taxlaw-2867	1267	123	argued	argue	VERB
taxlaw-2867	1267	124	that	that	SCONJ
taxlaw-2867	1267	125	both	both	PRON
taxlaw-2867	1267	126	foreign	foreign	ADJ
taxlaw-2867	1267	127	swfs	swfs	NOUN
taxlaw-2867	1267	128	and	and	CCONJ
taxlaw-2867	1267	129	soes	soe	NOUN
taxlaw-2867	1267	130	should	should	AUX
taxlaw-2867	1267	131	be	be	AUX
taxlaw-2867	1267	132	exempted	exempt	VERB
taxlaw-2867	1267	133	from	from	ADP
taxlaw-2867	1267	134	paying	pay	VERB
taxlaw-2867	1267	135	australian	australian	ADJ
taxlaw-2867	1267	136	tax	tax	NOUN
taxlaw-2867	1267	137	on	on	ADP
taxlaw-2867	1267	138	income	income	NOUN
taxlaw-2867	1267	139	earned	earn	VERB
taxlaw-2867	1267	140	from	from	ADP
taxlaw-2867	1267	141	passive	passive	ADJ
taxlaw-2867	1267	142	investments	investment	NOUN
taxlaw-2867	1267	143	as	as	SCONJ
taxlaw-2867	1267	144	it	it	PRON
taxlaw-2867	1267	145	would	would	AUX
taxlaw-2867	1267	146	benefit	benefit	VERB
taxlaw-2867	1267	147	the	the	DET
taxlaw-2867	1267	148	country	country	NOUN
taxlaw-2867	1267	149	economically	economically	ADV
taxlaw-2867	1267	150	by	by	ADP
taxlaw-2867	1267	151	signaling	signal	VERB
taxlaw-2867	1267	152	australia	australia	PROPN
taxlaw-2867	1267	153	’s	’s	PART
taxlaw-2867	1267	154	openness	openness	NOUN
taxlaw-2867	1267	155	to	to	ADP
taxlaw-2867	1267	156	greater	great	ADJ
taxlaw-2867	1267	157	foreign	foreign	ADJ
taxlaw-2867	1267	158	investment	investment	NOUN
taxlaw-2867	1267	159	from	from	ADP
taxlaw-2867	1267	160	china.410	china.410	PROPN
taxlaw-2867	1267	161	wei	wei	PROPN
taxlaw-2867	1267	162	cui	cui	PROPN
taxlaw-2867	1267	163	has	have	AUX
taxlaw-2867	1267	164	noted	note	VERB
taxlaw-2867	1267	165	more	more	ADV
taxlaw-2867	1267	166	generally	generally	ADV
taxlaw-2867	1267	167	that	that	SCONJ
taxlaw-2867	1267	168	there	there	PRON
taxlaw-2867	1267	169	are	be	VERB
taxlaw-2867	1267	170	many	many	ADJ
taxlaw-2867	1267	171	possibilities	possibility	NOUN
taxlaw-2867	1267	172	for	for	ADP
taxlaw-2867	1267	173	host	host	NOUN
taxlaw-2867	1267	174	countries	country	NOUN
taxlaw-2867	1267	175	to	to	PART
taxlaw-2867	1267	176	offer	offer	VERB
taxlaw-2867	1267	177	“	"	PUNCT
taxlaw-2867	1267	178	select	select	VERB
taxlaw-2867	1267	179	incentives	incentive	NOUN
taxlaw-2867	1267	180	to	to	ADP
taxlaw-2867	1267	181	foreign	foreign	ADJ
taxlaw-2867	1267	182	soes	soe	NOUN
taxlaw-2867	1267	183	to	to	PART
taxlaw-2867	1267	184	make	make	VERB
taxlaw-2867	1267	185	greater	great	ADJ
taxlaw-2867	1267	186	investments	investment	NOUN
taxlaw-2867	1267	187	”	"	PUNCT
taxlaw-2867	1267	188	without	without	ADP
taxlaw-2867	1267	189	fear	fear	NOUN
taxlaw-2867	1267	190	of	of	ADP
taxlaw-2867	1267	191	placing	place	VERB
taxlaw-2867	1267	192	private	private	ADJ
taxlaw-2867	1267	193	investors	investor	NOUN
taxlaw-2867	1267	194	at	at	ADP
taxlaw-2867	1267	195	a	a	DET
taxlaw-2867	1267	196	disadvantage.411	disadvantage.411	NOUN
taxlaw-2867	1267	197	these	these	DET
taxlaw-2867	1267	198	scholars	scholar	NOUN
taxlaw-2867	1267	199	focus	focus	VERB
taxlaw-2867	1267	200	their	their	PRON
taxlaw-2867	1267	201	work	work	NOUN
taxlaw-2867	1267	202	on	on	ADP
taxlaw-2867	1267	203	western	western	ADJ
taxlaw-2867	1267	204	developed	develop	VERB
taxlaw-2867	1267	205	countries	country	NOUN
taxlaw-2867	1267	206	and	and	CCONJ
taxlaw-2867	1267	207	acknowledge	acknowledge	VERB
taxlaw-2867	1267	208	that	that	SCONJ
taxlaw-2867	1267	209	in	in	ADP
taxlaw-2867	1267	210	light	light	NOUN
taxlaw-2867	1267	211	of	of	ADP
taxlaw-2867	1267	212	current	current	ADJ
taxlaw-2867	1267	213	geopolitics	geopolitic	NOUN
taxlaw-2867	1267	214	,	,	PUNCT
taxlaw-2867	1267	215	offering	offer	VERB
taxlaw-2867	1267	216	tax	tax	NOUN
taxlaw-2867	1267	217	inducements	inducement	NOUN
taxlaw-2867	1267	218	to	to	ADP
taxlaw-2867	1267	219	chinese	chinese	ADJ
taxlaw-2867	1267	220	soes	soe	NOUN
taxlaw-2867	1267	221	may	may	AUX
taxlaw-2867	1267	222	be	be	AUX
taxlaw-2867	1267	223	politically	politically	ADV
taxlaw-2867	1267	224	unpalatable	unpalatable	ADJ
taxlaw-2867	1267	225	in	in	ADP
taxlaw-2867	1267	226	australia	australia	PROPN
taxlaw-2867	1267	227	,	,	PUNCT
taxlaw-2867	1267	228	the	the	DET
taxlaw-2867	1267	229	united	united	PROPN
taxlaw-2867	1267	230	states	states	PROPN
taxlaw-2867	1267	231	,	,	PUNCT
taxlaw-2867	1267	232	and	and	CCONJ
taxlaw-2867	1267	233	canada.412	canada.412	VERB
taxlaw-2867	1267	234	however	however	ADV
taxlaw-2867	1267	235	,	,	PUNCT
taxlaw-2867	1267	236	their	their	PRON
taxlaw-2867	1267	237	405	405	NUM
taxlaw-2867	1267	238	see	see	VERB
taxlaw-2867	1267	239	e.g.	e.g.	ADV
taxlaw-2867	1267	240	,	,	PUNCT
taxlaw-2867	1267	241	ferdous	ferdous	ADJ
taxlaw-2867	1267	242	rahman	rahman	PROPN
taxlaw-2867	1267	243	,	,	PUNCT
taxlaw-2867	1267	244	questioning	question	VERB
taxlaw-2867	1267	245	chinese	chinese	ADJ
taxlaw-2867	1267	246	government	government	NOUN
taxlaw-2867	1267	247	’s	’s	PART
taxlaw-2867	1267	248	stand	stand	VERB
taxlaw-2867	1267	249	for	for	ADP
taxlaw-2867	1267	250	sovereign	sovereign	ADJ
taxlaw-2867	1267	251	immunity	immunity	NOUN
taxlaw-2867	1267	252	,	,	PUNCT
taxlaw-2867	1267	253	9	9	NUM
taxlaw-2867	1267	254	transnat’l	transnat’l	NOUN
taxlaw-2867	1267	255	crops	crop	NOUN
taxlaw-2867	1267	256	.	.	PUNCT
taxlaw-2867	1268	1	rev	rev	PROPN
taxlaw-2867	1268	2	.	.	PROPN
taxlaw-2867	1268	3	41	41	NUM
taxlaw-2867	1268	4	(	(	PUNCT
taxlaw-2867	1268	5	2017	2017	NUM
taxlaw-2867	1268	6	)	)	PUNCT
taxlaw-2867	1268	7	;	;	PUNCT
taxlaw-2867	1268	8	matthew	matthew	PROPN
taxlaw-2867	1268	9	miller	miller	PROPN
taxlaw-2867	1268	10	&	&	CCONJ
taxlaw-2867	1268	11	michael	michael	PROPN
taxlaw-2867	1268	12	martina	martina	PROPN
taxlaw-2867	1268	13	,	,	PUNCT
taxlaw-2867	1268	14	chinese	chinese	ADJ
taxlaw-2867	1268	15	state	state	NOUN
taxlaw-2867	1268	16	entities	entity	NOUN
taxlaw-2867	1268	17	argue	argue	VERB
taxlaw-2867	1268	18	they	they	PRON
taxlaw-2867	1268	19	have	have	VERB
taxlaw-2867	1268	20	‘	'	PUNCT
taxlaw-2867	1268	21	sovereign	sovereign	ADJ
taxlaw-2867	1268	22	immunity	immunity	NOUN
taxlaw-2867	1268	23	’	'	PUNCT
taxlaw-2867	1268	24	in	in	ADP
taxlaw-2867	1268	25	u.s	u.s	PROPN
taxlaw-2867	1268	26	.	.	PROPN
taxlaw-2867	1268	27	courts	court	NOUN
taxlaw-2867	1268	28	,	,	PUNCT
taxlaw-2867	1268	29	reuters	reuter	NOUN
taxlaw-2867	1268	30	(	(	PUNCT
taxlaw-2867	1268	31	may	may	PROPN
taxlaw-2867	1268	32	11	11	NUM
taxlaw-2867	1268	33	,	,	PUNCT
taxlaw-2867	1268	34	2016	2016	NUM
taxlaw-2867	1268	35	)	)	PUNCT
taxlaw-2867	1268	36	,	,	PUNCT
taxlaw-2867	1268	37	https://www.reuters.com/article/us-china-usa-companieslawsuits/chinese-state-entities-argue-they-have-sovereign-immunity-in-u-s-courts-iduskcn0y2131	https://www.reuters.com/article/us-china-usa-companieslawsuits/chinese-state-entities-argue-they-have-sovereign-immunity-in-u-s-courts-iduskcn0y2131	X
taxlaw-2867	1269	1	[	[	X
taxlaw-2867	1269	2	http://perma.cc/5pv8-vq49	http://perma.cc/5pv8-vq49	X
taxlaw-2867	1269	3	]	]	PUNCT
taxlaw-2867	1269	4	.	.	PUNCT
taxlaw-2867	1270	1	406	406	NUM
taxlaw-2867	1270	2	see	see	VERB
taxlaw-2867	1270	3	jct	jct	PROPN
taxlaw-2867	1270	4	report	report	PROPN
taxlaw-2867	1270	5	,	,	PUNCT
taxlaw-2867	1270	6	supra	supra	PROPN
taxlaw-2867	1270	7	note	note	PROPN
taxlaw-2867	1270	8	374	374	NUM
taxlaw-2867	1270	9	,	,	PUNCT
taxlaw-2867	1270	10	at	at	ADP
taxlaw-2867	1270	11	77	77	NUM
taxlaw-2867	1270	12	.	.	PUNCT
taxlaw-2867	1271	1	under	under	ADP
taxlaw-2867	1271	2	section	section	NOUN
taxlaw-2867	1271	3	892	892	NUM
taxlaw-2867	1271	4	of	of	ADP
taxlaw-2867	1271	5	the	the	DET
taxlaw-2867	1271	6	internal	internal	ADJ
taxlaw-2867	1271	7	revenue	revenue	NOUN
taxlaw-2867	1271	8	code	code	NOUN
taxlaw-2867	1271	9	,	,	PUNCT
taxlaw-2867	1271	10	the	the	DET
taxlaw-2867	1271	11	united	united	PROPN
taxlaw-2867	1271	12	states	states	PROPN
taxlaw-2867	1271	13	exempts	exempt	VERB
taxlaw-2867	1271	14	passive	passive	ADJ
taxlaw-2867	1271	15	investment	investment	NOUN
taxlaw-2867	1271	16	income	income	NOUN
taxlaw-2867	1271	17	earned	earn	VERB
taxlaw-2867	1271	18	in	in	ADP
taxlaw-2867	1271	19	the	the	DET
taxlaw-2867	1271	20	u.s	u.s	PROPN
taxlaw-2867	1271	21	.	.	PROPN
taxlaw-2867	1271	22	by	by	ADP
taxlaw-2867	1271	23	foreign	foreign	PROPN
taxlaw-2867	1271	24	swfs	swfs	PROPN
taxlaw-2867	1271	25	from	from	ADP
taxlaw-2867	1271	26	u.s	u.s	PROPN
taxlaw-2867	1271	27	.	.	PROPN
taxlaw-2867	1271	28	taxation	taxation	NOUN
taxlaw-2867	1271	29	,	,	PUNCT
taxlaw-2867	1271	30	as	as	ADV
taxlaw-2867	1271	31	long	long	ADV
taxlaw-2867	1271	32	as	as	SCONJ
taxlaw-2867	1271	33	the	the	DET
taxlaw-2867	1271	34	income	income	NOUN
taxlaw-2867	1271	35	is	be	AUX
taxlaw-2867	1271	36	not	not	PART
taxlaw-2867	1271	37	derived	derive	VERB
taxlaw-2867	1271	38	from	from	ADP
taxlaw-2867	1271	39	conduct	conduct	NOUN
taxlaw-2867	1271	40	of	of	ADP
taxlaw-2867	1271	41	commercial	commercial	ADJ
taxlaw-2867	1271	42	activity	activity	NOUN
taxlaw-2867	1271	43	.	.	PUNCT
taxlaw-2867	1272	1	407	407	NUM
taxlaw-2867	1272	2	see	see	VERB
taxlaw-2867	1272	3	generally	generally	ADV
taxlaw-2867	1272	4	org	org	PROPN
taxlaw-2867	1272	5	.	.	PUNCT
taxlaw-2867	1272	6	econ	econ	PROPN
taxlaw-2867	1272	7	.	.	PUNCT
taxlaw-2867	1273	1	co	co	PROPN
taxlaw-2867	1273	2	-	-	NOUN
taxlaw-2867	1273	3	operation	operation	NOUN
taxlaw-2867	1273	4	&	&	CCONJ
taxlaw-2867	1273	5	dev	dev	PROPN
taxlaw-2867	1273	6	.	.	PUNCT
taxlaw-2867	1274	1	(	(	PUNCT
taxlaw-2867	1274	2	oecd	oecd	PROPN
taxlaw-2867	1274	3	)	)	PUNCT
taxlaw-2867	1274	4	,	,	PUNCT
taxlaw-2867	1274	5	foreign	foreign	ADJ
taxlaw-2867	1274	6	government	government	NOUN
taxlaw-2867	1274	7	-	-	PUNCT
taxlaw-2867	1274	8	controlled	control	VERB
taxlaw-2867	1274	9	investors	investor	NOUN
taxlaw-2867	1274	10	and	and	CCONJ
taxlaw-2867	1274	11	recipient	recipient	NOUN
taxlaw-2867	1274	12	country	country	NOUN
taxlaw-2867	1274	13	investment	investment	NOUN
taxlaw-2867	1274	14	policies	policy	NOUN
taxlaw-2867	1274	15	:	:	PUNCT
taxlaw-2867	1274	16	a	a	DET
taxlaw-2867	1274	17	scoping	scope	VERB
taxlaw-2867	1274	18	paper	paper	NOUN
taxlaw-2867	1274	19	6	6	NUM
taxlaw-2867	1274	20	(	(	PUNCT
taxlaw-2867	1274	21	2009	2009	NUM
taxlaw-2867	1274	22	)	)	PUNCT
taxlaw-2867	1274	23	,	,	PUNCT
taxlaw-2867	1274	24	https://www.oecd.org/investment/investment-policy/42022469.pdf	https://www.oecd.org/investment/investment-policy/42022469.pdf	NOUN
taxlaw-2867	1274	25	(	(	PUNCT
taxlaw-2867	1274	26	identifying	identify	VERB
taxlaw-2867	1274	27	key	key	ADJ
taxlaw-2867	1274	28	elements	element	NOUN
taxlaw-2867	1274	29	that	that	PRON
taxlaw-2867	1274	30	define	define	VERB
taxlaw-2867	1274	31	sovereign	sovereign	ADJ
taxlaw-2867	1274	32	wealth	wealth	NOUN
taxlaw-2867	1274	33	funds	fund	NOUN
taxlaw-2867	1274	34	)	)	PUNCT
taxlaw-2867	1274	35	.	.	PUNCT
taxlaw-2867	1275	1	408	408	NUM
taxlaw-2867	1275	2	see	see	VERB
taxlaw-2867	1275	3	jct	jct	PROPN
taxlaw-2867	1275	4	report	report	PROPN
taxlaw-2867	1275	5	,	,	PUNCT
taxlaw-2867	1275	6	supra	supra	PROPN
taxlaw-2867	1275	7	note	note	PROPN
taxlaw-2867	1275	8	374	374	NUM
taxlaw-2867	1275	9	,	,	PUNCT
taxlaw-2867	1275	10	at	at	ADP
taxlaw-2867	1275	11	77	77	NUM
taxlaw-2867	1275	12	;	;	PUNCT
taxlaw-2867	1275	13	see	see	VERB
taxlaw-2867	1275	14	also	also	ADV
taxlaw-2867	1275	15	fleischer	fleischer	NOUN
taxlaw-2867	1275	16	,	,	PUNCT
taxlaw-2867	1275	17	supra	supra	PROPN
taxlaw-2867	1275	18	note	note	PROPN
taxlaw-2867	1275	19	374	374	NUM
taxlaw-2867	1275	20	,	,	PUNCT
taxlaw-2867	1275	21	at	at	ADP
taxlaw-2867	1275	22	470	470	NUM
taxlaw-2867	1275	23	(	(	PUNCT
taxlaw-2867	1275	24	discussing	discuss	VERB
taxlaw-2867	1275	25	international	international	ADJ
taxlaw-2867	1275	26	practice	practice	NOUN
taxlaw-2867	1275	27	for	for	ADP
taxlaw-2867	1275	28	taxing	tax	VERB
taxlaw-2867	1275	29	passive	passive	ADJ
taxlaw-2867	1275	30	income	income	NOUN
taxlaw-2867	1275	31	earned	earn	VERB
taxlaw-2867	1275	32	by	by	ADP
taxlaw-2867	1275	33	foreign	foreign	ADJ
taxlaw-2867	1275	34	governments	government	NOUN
taxlaw-2867	1275	35	)	)	PUNCT
taxlaw-2867	1275	36	.	.	PUNCT
taxlaw-2867	1276	1	409	409	NUM
taxlaw-2867	1276	2	see	see	VERB
taxlaw-2867	1276	3	michael	michael	PROPN
taxlaw-2867	1276	4	s.	s.	PROPN
taxlaw-2867	1276	5	knoll	knoll	PROPN
taxlaw-2867	1276	6	,	,	PUNCT
taxlaw-2867	1276	7	taxation	taxation	NOUN
taxlaw-2867	1276	8	and	and	CCONJ
taxlaw-2867	1276	9	the	the	DET
taxlaw-2867	1276	10	competitiveness	competitiveness	NOUN
taxlaw-2867	1276	11	of	of	ADP
taxlaw-2867	1276	12	sovereign	sovereign	ADJ
taxlaw-2867	1276	13	wealth	wealth	NOUN
taxlaw-2867	1276	14	funds	fund	NOUN
taxlaw-2867	1276	15	:	:	PUNCT
taxlaw-2867	1276	16	do	do	AUX
taxlaw-2867	1276	17	taxes	taxis	NOUN
taxlaw-2867	1276	18	encourage	encourage	VERB
taxlaw-2867	1276	19	sovereign	sovereign	ADJ
taxlaw-2867	1276	20	wealth	wealth	NOUN
taxlaw-2867	1276	21	funds	fund	NOUN
taxlaw-2867	1276	22	to	to	PART
taxlaw-2867	1276	23	invest	invest	VERB
taxlaw-2867	1276	24	in	in	ADP
taxlaw-2867	1276	25	the	the	DET
taxlaw-2867	1276	26	united	united	PROPN
taxlaw-2867	1276	27	states	states	PROPN
taxlaw-2867	1276	28	,	,	PUNCT
taxlaw-2867	1276	29	82	82	NUM
taxlaw-2867	1276	30	s.	s.	PROPN
taxlaw-2867	1276	31	cal	cal	PROPN
taxlaw-2867	1276	32	.	.	PUNCT
taxlaw-2867	1277	1	l.	l.	PROPN
taxlaw-2867	1277	2	rev	rev	PROPN
taxlaw-2867	1277	3	.	.	PROPN
taxlaw-2867	1278	1	703	703	NUM
taxlaw-2867	1278	2	(	(	PUNCT
taxlaw-2867	1278	3	2009	2009	NUM
taxlaw-2867	1278	4	)	)	PUNCT
taxlaw-2867	1278	5	.	.	PUNCT
taxlaw-2867	1279	1	410	410	NUM
taxlaw-2867	1279	2	see	see	VERB
taxlaw-2867	1279	3	john	john	PROPN
taxlaw-2867	1279	4	mclaren	mclaren	PROPN
taxlaw-2867	1279	5	,	,	PUNCT
taxlaw-2867	1279	6	the	the	DET
taxlaw-2867	1279	7	taxation	taxation	NOUN
taxlaw-2867	1279	8	of	of	ADP
taxlaw-2867	1279	9	foreign	foreign	ADJ
taxlaw-2867	1279	10	investment	investment	NOUN
taxlaw-2867	1279	11	in	in	ADP
taxlaw-2867	1279	12	australia	australia	PROPN
taxlaw-2867	1279	13	by	by	ADP
taxlaw-2867	1279	14	sovereign	sovereign	ADJ
taxlaw-2867	1279	15	wealth	wealth	NOUN
taxlaw-2867	1279	16	funds	fund	NOUN
taxlaw-2867	1279	17	:	:	PUNCT
taxlaw-2867	1279	18	why	why	SCONJ
taxlaw-2867	1279	19	has	have	AUX
taxlaw-2867	1279	20	australia	australia	PROPN
taxlaw-2867	1279	21	not	not	PART
taxlaw-2867	1279	22	passed	pass	VERB
taxlaw-2867	1279	23	laws	law	NOUN
taxlaw-2867	1279	24	enshrining	enshrine	VERB
taxlaw-2867	1279	25	the	the	DET
taxlaw-2867	1279	26	doctrine	doctrine	NOUN
taxlaw-2867	1279	27	of	of	ADP
taxlaw-2867	1279	28	sovereign	sovereign	ADJ
taxlaw-2867	1279	29	immunity	immunity	NOUN
taxlaw-2867	1279	30	,	,	PUNCT
taxlaw-2867	1279	31	17	17	NUM
taxlaw-2867	1279	32	j.	j.	PROPN
taxlaw-2867	1279	33	austl	austl	PROPN
taxlaw-2867	1279	34	.	.	PUNCT
taxlaw-2867	1280	1	tax'n	tax'n	ADP
taxlaw-2867	1280	2	53	53	NUM
taxlaw-2867	1280	3	,	,	PUNCT
taxlaw-2867	1280	4	83	83	NUM
taxlaw-2867	1280	5	(	(	PUNCT
taxlaw-2867	1280	6	2015	2015	NUM
taxlaw-2867	1280	7	)	)	PUNCT
taxlaw-2867	1280	8	.	.	PUNCT
taxlaw-2867	1281	1	411	411	NUM
taxlaw-2867	1281	2	cui	cui	PROPN
taxlaw-2867	1281	3	,	,	PUNCT
taxlaw-2867	1281	4	supra	supra	PROPN
taxlaw-2867	1281	5	note	note	PROPN
taxlaw-2867	1281	6	22	22	NUM
taxlaw-2867	1281	7	,	,	PUNCT
taxlaw-2867	1281	8	at	at	ADP
taxlaw-2867	1281	9	811	811	NUM
taxlaw-2867	1281	10	.	.	PUNCT
taxlaw-2867	1282	1	412	412	NUM
taxlaw-2867	1282	2	see	see	VERB
taxlaw-2867	1282	3	i	i	PRON
taxlaw-2867	1282	4	d.	d.	PROPN
taxlaw-2867	1282	5	at	at	ADP
taxlaw-2867	1282	6	811	811	NUM
taxlaw-2867	1282	7	-	-	SYM
taxlaw-2867	1282	8	12	12	NUM
taxlaw-2867	1282	9	(	(	PUNCT
taxlaw-2867	1282	10	“	"	PUNCT
taxlaw-2867	1282	11	such	such	ADJ
taxlaw-2867	1282	12	policies	policy	NOUN
taxlaw-2867	1282	13	have	have	AUX
taxlaw-2867	1282	14	evoked	evoke	VERB
taxlaw-2867	1282	15	expressions	expression	NOUN
taxlaw-2867	1282	16	of	of	ADP
taxlaw-2867	1282	17	disbelief	disbelief	NOUN
taxlaw-2867	1282	18	from	from	ADP
taxlaw-2867	1282	19	some	some	DET
taxlaw-2867	1282	20	commentators	commentator	NOUN
taxlaw-2867	1282	21	,	,	PUNCT
taxlaw-2867	1282	22	who	who	PRON
taxlaw-2867	1282	23	find	find	VERB
taxlaw-2867	1282	24	it	it	PRON
taxlaw-2867	1282	25	incredible	incredible	ADJ
taxlaw-2867	1282	26	that	that	SCONJ
taxlaw-2867	1282	27	a	a	DET
taxlaw-2867	1282	28	country	country	NOUN
taxlaw-2867	1282	29	like	like	ADP
taxlaw-2867	1282	30	the	the	DET
taxlaw-2867	1282	31	united	united	PROPN
taxlaw-2867	1282	32	states	states	PROPN
taxlaw-2867	1282	33	would	would	AUX
taxlaw-2867	1282	34	favour	favour	VERB
taxlaw-2867	1282	35	“	"	PUNCT
taxlaw-2867	1282	36	state	state	NOUN
taxlaw-2867	1282	37	capitalism	capitalism	NOUN
taxlaw-2867	1282	38	”	"	PUNCT
taxlaw-2867	1282	39	over	over	ADP
taxlaw-2867	1282	40	“	"	PUNCT
taxlaw-2867	1282	41	private	private	ADJ
taxlaw-2867	1282	42	capitalism	capitalism	NOUN
taxlaw-2867	1282	43	.	.	PUNCT
taxlaw-2867	1282	44	”	"	PUNCT
taxlaw-2867	1282	45	)	)	PUNCT
taxlaw-2867	1282	46	;	;	PUNCT
taxlaw-2867	1282	47	see	see	VERB
taxlaw-2867	1282	48	also	also	ADV
taxlaw-2867	1282	49	mclaren	mclaren	PROPN
taxlaw-2867	1282	50	,	,	PUNCT
taxlaw-2867	1282	51	supra	supra	PROPN
taxlaw-2867	1282	52	note	note	VERB
taxlaw-2867	1282	53	410	410	NUM
taxlaw-2867	1282	54	at	at	ADP
taxlaw-2867	1282	55	83	83	NUM
taxlaw-2867	1282	56	-	-	SYM
taxlaw-2867	1282	57	84	84	NUM
taxlaw-2867	1282	58	(	(	PUNCT
taxlaw-2867	1282	59	“	"	PUNCT
taxlaw-2867	1282	60	unfortunately	unfortunately	ADV
taxlaw-2867	1282	61	,	,	PUNCT
taxlaw-2867	1282	62	public	public	ADJ
taxlaw-2867	1282	63	opinion	opinion	NOUN
taxlaw-2867	1282	64	is	be	AUX
taxlaw-2867	1282	65	against	against	ADP
taxlaw-2867	1282	66	foreign	foreign	ADJ
taxlaw-2867	1282	67	investment	investment	NOUN
taxlaw-2867	1282	68	especially	especially	ADV
taxlaw-2867	1282	69	by	by	ADP
taxlaw-2867	1282	70	the	the	DET
taxlaw-2867	1282	71	chinese	chinese	PROPN
taxlaw-2867	1282	72	.	.	PUNCT
taxlaw-2867	1282	73	.	.	PUNCT
taxlaw-2867	1282	74	.	.	PUNCT
taxlaw-2867	1282	75	.	.	PUNCT
taxlaw-2867	1283	1	[	[	X
taxlaw-2867	1283	2	a]t	a]t	ADJ
taxlaw-2867	1283	3	present	present	ADJ
taxlaw-2867	1283	4	,	,	PUNCT
taxlaw-2867	1283	5	governments	government	NOUN
taxlaw-2867	1283	6	are	be	AUX
taxlaw-2867	1283	7	reluctant	reluctant	ADJ
taxlaw-2867	1283	8	to	to	PART
taxlaw-2867	1283	9	be	be	AUX
taxlaw-2867	1283	10	seen	see	VERB
taxlaw-2867	1283	11	to	to	PART
taxlaw-2867	1283	12	be	be	AUX
taxlaw-2867	1283	13	promoting	promote	VERB
taxlaw-2867	1283	14	taxation	taxation	NOUN
taxlaw-2867	1283	15	benefits	benefit	NOUN
taxlaw-2867	1283	16	for	for	ADP
taxlaw-2867	1283	17	foreign	foreign	ADJ
taxlaw-2867	1283	18	governments	government	NOUN
taxlaw-2867	1283	19	.	.	PUNCT
taxlaw-2867	1283	20	”	"	PUNCT
taxlaw-2867	1283	21	)	)	PUNCT
taxlaw-2867	1283	22	.	.	PUNCT
taxlaw-2867	1284	1	136	136	NUM
taxlaw-2867	1285	1	[	[	X
taxlaw-2867	1285	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	1285	3	columbia	columbia	PROPN
taxlaw-2867	1285	4	journal	journal	PROPN
taxlaw-2867	1285	5	of	of	ADP
taxlaw-2867	1285	6	tax	tax	NOUN
taxlaw-2867	1285	7	law	law	NOUN
taxlaw-2867	1285	8	arguments	argument	NOUN
taxlaw-2867	1285	9	regarding	regard	VERB
taxlaw-2867	1285	10	increased	increase	VERB
taxlaw-2867	1285	11	investment	investment	NOUN
taxlaw-2867	1285	12	may	may	AUX
taxlaw-2867	1285	13	be	be	AUX
taxlaw-2867	1285	14	most	most	ADV
taxlaw-2867	1285	15	relevant	relevant	ADJ
taxlaw-2867	1285	16	to	to	ADP
taxlaw-2867	1285	17	developing	develop	VERB
taxlaw-2867	1285	18	countries	country	NOUN
taxlaw-2867	1285	19	—	—	PUNCT
taxlaw-2867	1285	20	which	which	PRON
taxlaw-2867	1285	21	often	often	ADV
taxlaw-2867	1285	22	have	have	VERB
taxlaw-2867	1285	23	higher	high	ADJ
taxlaw-2867	1285	24	corporate	corporate	ADJ
taxlaw-2867	1285	25	tax	tax	NOUN
taxlaw-2867	1285	26	rates	rate	NOUN
taxlaw-2867	1285	27	and	and	CCONJ
taxlaw-2867	1285	28	great	great	ADJ
taxlaw-2867	1285	29	need	need	NOUN
taxlaw-2867	1285	30	for	for	ADP
taxlaw-2867	1285	31	foreign	foreign	ADJ
taxlaw-2867	1285	32	investment	investment	NOUN
taxlaw-2867	1285	33	.	.	PUNCT
taxlaw-2867	1286	1	these	these	DET
taxlaw-2867	1286	2	observations	observation	NOUN
taxlaw-2867	1286	3	suggest	suggest	VERB
taxlaw-2867	1286	4	the	the	DET
taxlaw-2867	1286	5	possibility	possibility	NOUN
taxlaw-2867	1286	6	of	of	ADP
taxlaw-2867	1286	7	a	a	DET
taxlaw-2867	1286	8	type	type	NOUN
taxlaw-2867	1286	9	of	of	ADP
taxlaw-2867	1286	10	tax	tax	NOUN
taxlaw-2867	1286	11	competition	competition	NOUN
taxlaw-2867	1286	12	amongst	amongst	ADP
taxlaw-2867	1286	13	countries	country	NOUN
taxlaw-2867	1286	14	seeking	seek	VERB
taxlaw-2867	1286	15	chinese	chinese	ADJ
taxlaw-2867	1286	16	investment	investment	NOUN
taxlaw-2867	1286	17	.	.	PUNCT
taxlaw-2867	1287	1	since	since	SCONJ
taxlaw-2867	1287	2	major	major	ADJ
taxlaw-2867	1287	3	overseas	overseas	ADJ
taxlaw-2867	1287	4	chinese	chinese	ADJ
taxlaw-2867	1287	5	investments	investment	NOUN
taxlaw-2867	1287	6	are	be	AUX
taxlaw-2867	1287	7	often	often	ADV
taxlaw-2867	1287	8	dictated	dictate	VERB
taxlaw-2867	1287	9	by	by	ADP
taxlaw-2867	1287	10	soes	soe	NOUN
taxlaw-2867	1287	11	and	and	CCONJ
taxlaw-2867	1287	12	state	state	NOUN
taxlaw-2867	1287	13	-	-	PUNCT
taxlaw-2867	1287	14	owned	own	VERB
taxlaw-2867	1287	15	commercial	commercial	ADJ
taxlaw-2867	1287	16	banks	bank	NOUN
taxlaw-2867	1287	17	,	,	PUNCT
taxlaw-2867	1287	18	developing	develop	VERB
taxlaw-2867	1287	19	countries	country	NOUN
taxlaw-2867	1287	20	seeking	seek	VERB
taxlaw-2867	1287	21	to	to	PART
taxlaw-2867	1287	22	attract	attract	VERB
taxlaw-2867	1287	23	chinese	chinese	ADJ
taxlaw-2867	1287	24	investment	investment	NOUN
taxlaw-2867	1287	25	may	may	AUX
taxlaw-2867	1287	26	offer	offer	VERB
taxlaw-2867	1287	27	generous	generous	ADJ
taxlaw-2867	1287	28	tax	tax	NOUN
taxlaw-2867	1287	29	exemptions	exemption	NOUN
taxlaw-2867	1287	30	to	to	ADP
taxlaw-2867	1287	31	such	such	ADJ
taxlaw-2867	1287	32	enterprises	enterprise	NOUN
taxlaw-2867	1287	33	premised	premise	VERB
taxlaw-2867	1287	34	upon	upon	SCONJ
taxlaw-2867	1287	35	their	their	PRON
taxlaw-2867	1287	36	stateownership	stateownership	NOUN
taxlaw-2867	1287	37	.	.	PUNCT
taxlaw-2867	1288	1	by	by	ADP
taxlaw-2867	1288	2	offering	offer	VERB
taxlaw-2867	1288	3	exemptions	exemption	NOUN
taxlaw-2867	1288	4	premised	premise	VERB
taxlaw-2867	1288	5	upon	upon	SCONJ
taxlaw-2867	1288	6	state	state	NOUN
taxlaw-2867	1288	7	-	-	PUNCT
taxlaw-2867	1288	8	ownership	ownership	NOUN
taxlaw-2867	1288	9	rather	rather	ADV
taxlaw-2867	1288	10	than	than	ADP
taxlaw-2867	1288	11	across	across	ADP
taxlaw-2867	1288	12	-	-	PUNCT
taxlaw-2867	1288	13	the	the	DET
taxlaw-2867	1288	14	-	-	PUNCT
taxlaw-2867	1288	15	board	board	NOUN
taxlaw-2867	1288	16	reductions	reduction	NOUN
taxlaw-2867	1288	17	in	in	ADP
taxlaw-2867	1288	18	withholding	withholding	NOUN
taxlaw-2867	1288	19	or	or	CCONJ
taxlaw-2867	1288	20	corporate	corporate	ADJ
taxlaw-2867	1288	21	tax	tax	NOUN
taxlaw-2867	1288	22	rates	rate	NOUN
taxlaw-2867	1288	23	,	,	PUNCT
taxlaw-2867	1288	24	they	they	PRON
taxlaw-2867	1288	25	may	may	AUX
taxlaw-2867	1288	26	be	be	AUX
taxlaw-2867	1288	27	able	able	ADJ
taxlaw-2867	1288	28	to	to	PART
taxlaw-2867	1288	29	incentivize	incentivize	VERB
taxlaw-2867	1288	30	additional	additional	ADJ
taxlaw-2867	1288	31	chinese	chinese	ADJ
taxlaw-2867	1288	32	investment	investment	NOUN
taxlaw-2867	1288	33	without	without	ADP
taxlaw-2867	1288	34	significantly	significantly	ADV
taxlaw-2867	1288	35	lowering	lower	VERB
taxlaw-2867	1288	36	their	their	PRON
taxlaw-2867	1288	37	overall	overall	ADJ
taxlaw-2867	1288	38	tax	tax	NOUN
taxlaw-2867	1288	39	revenue	revenue	NOUN
taxlaw-2867	1288	40	.	.	PUNCT
taxlaw-2867	1289	1	moreover	moreover	ADV
taxlaw-2867	1289	2	,	,	PUNCT
taxlaw-2867	1289	3	chinese	chinese	ADJ
taxlaw-2867	1289	4	government	government	NOUN
taxlaw-2867	1289	5	officials	official	NOUN
taxlaw-2867	1289	6	may	may	AUX
taxlaw-2867	1289	7	be	be	AUX
taxlaw-2867	1289	8	particularly	particularly	ADV
taxlaw-2867	1289	9	supportive	supportive	ADJ
taxlaw-2867	1289	10	of	of	ADP
taxlaw-2867	1289	11	this	this	DET
taxlaw-2867	1289	12	approach	approach	NOUN
taxlaw-2867	1289	13	since	since	SCONJ
taxlaw-2867	1289	14	it	it	PRON
taxlaw-2867	1289	15	would	would	AUX
taxlaw-2867	1289	16	stand	stand	VERB
taxlaw-2867	1289	17	to	to	PART
taxlaw-2867	1289	18	benefit	benefit	VERB
taxlaw-2867	1289	19	the	the	DET
taxlaw-2867	1289	20	chinese	chinese	ADJ
taxlaw-2867	1289	21	government	government	NOUN
taxlaw-2867	1289	22	(	(	PUNCT
taxlaw-2867	1289	23	a	a	DET
taxlaw-2867	1289	24	reduction	reduction	NOUN
taxlaw-2867	1289	25	in	in	ADP
taxlaw-2867	1289	26	the	the	DET
taxlaw-2867	1289	27	foreign	foreign	ADJ
taxlaw-2867	1289	28	tax	tax	NOUN
taxlaw-2867	1289	29	imposed	impose	VERB
taxlaw-2867	1289	30	on	on	ADP
taxlaw-2867	1289	31	chinese	chinese	ADJ
taxlaw-2867	1289	32	soes	soe	NOUN
taxlaw-2867	1289	33	leaves	leave	VERB
taxlaw-2867	1289	34	greater	great	ADJ
taxlaw-2867	1289	35	earnings	earning	NOUN
taxlaw-2867	1289	36	for	for	ADP
taxlaw-2867	1289	37	the	the	DET
taxlaw-2867	1289	38	state	state	NOUN
taxlaw-2867	1289	39	)	)	PUNCT
taxlaw-2867	1289	40	with	with	ADP
taxlaw-2867	1289	41	less	less	ADJ
taxlaw-2867	1289	42	risk	risk	NOUN
taxlaw-2867	1289	43	of	of	ADP
taxlaw-2867	1289	44	sparking	spark	VERB
taxlaw-2867	1289	45	a	a	DET
taxlaw-2867	1289	46	more	more	ADV
taxlaw-2867	1289	47	generalized	generalized	ADJ
taxlaw-2867	1289	48	“	"	PUNCT
taxlaw-2867	1289	49	race	race	NOUN
taxlaw-2867	1289	50	to	to	ADP
taxlaw-2867	1289	51	the	the	DET
taxlaw-2867	1289	52	bottom	bottom	NOUN
taxlaw-2867	1289	53	”	"	PUNCT
taxlaw-2867	1289	54	amongst	amongst	ADP
taxlaw-2867	1289	55	developing	develop	VERB
taxlaw-2867	1289	56	countries	country	NOUN
taxlaw-2867	1289	57	over	over	ADP
taxlaw-2867	1289	58	tax	tax	NOUN
taxlaw-2867	1289	59	rates	rate	NOUN
taxlaw-2867	1289	60	—	—	PUNCT
taxlaw-2867	1289	61	which	which	PRON
taxlaw-2867	1289	62	could	could	AUX
taxlaw-2867	1289	63	harm	harm	VERB
taxlaw-2867	1289	64	china	china	PROPN
taxlaw-2867	1289	65	’s	’s	PART
taxlaw-2867	1289	66	own	own	ADJ
taxlaw-2867	1289	67	efforts	effort	NOUN
taxlaw-2867	1289	68	to	to	PART
taxlaw-2867	1289	69	encourage	encourage	VERB
taxlaw-2867	1289	70	foreign	foreign	ADJ
taxlaw-2867	1289	71	investors	investor	NOUN
taxlaw-2867	1289	72	to	to	PART
taxlaw-2867	1289	73	continue	continue	VERB
taxlaw-2867	1289	74	reinvesting	reinveste	VERB
taxlaw-2867	1289	75	in	in	ADP
taxlaw-2867	1289	76	china.413	china.413	PROPN
taxlaw-2867	1289	77	additionally	additionally	ADV
taxlaw-2867	1289	78	,	,	PUNCT
taxlaw-2867	1289	79	it	it	PRON
taxlaw-2867	1289	80	could	could	AUX
taxlaw-2867	1289	81	put	put	VERB
taxlaw-2867	1289	82	soes	soe	NOUN
taxlaw-2867	1289	83	at	at	ADP
taxlaw-2867	1289	84	an	an	DET
taxlaw-2867	1289	85	economic	economic	ADJ
taxlaw-2867	1289	86	advantage	advantage	NOUN
taxlaw-2867	1289	87	in	in	ADP
taxlaw-2867	1289	88	comparison	comparison	NOUN
taxlaw-2867	1289	89	to	to	ADP
taxlaw-2867	1289	90	other	other	ADJ
taxlaw-2867	1289	91	foreign	foreign	ADJ
taxlaw-2867	1289	92	multinationals	multinational	NOUN
taxlaw-2867	1289	93	operating	operate	VERB
taxlaw-2867	1289	94	in	in	ADP
taxlaw-2867	1289	95	the	the	DET
taxlaw-2867	1289	96	same	same	ADJ
taxlaw-2867	1289	97	host	host	NOUN
taxlaw-2867	1289	98	country	country	NOUN
taxlaw-2867	1289	99	.	.	PUNCT
taxlaw-2867	1290	1	thus	thus	ADV
taxlaw-2867	1290	2	,	,	PUNCT
taxlaw-2867	1290	3	from	from	ADP
taxlaw-2867	1290	4	the	the	DET
taxlaw-2867	1290	5	perspective	perspective	NOUN
taxlaw-2867	1290	6	of	of	ADP
taxlaw-2867	1290	7	chinese	chinese	ADJ
taxlaw-2867	1290	8	tax	tax	NOUN
taxlaw-2867	1290	9	policy	policy	NOUN
taxlaw-2867	1290	10	makers	maker	NOUN
taxlaw-2867	1290	11	,	,	PUNCT
taxlaw-2867	1290	12	creating	create	VERB
taxlaw-2867	1290	13	competition	competition	NOUN
taxlaw-2867	1290	14	to	to	ADP
taxlaw-2867	1290	15	pressure	pressure	NOUN
taxlaw-2867	1290	16	countries	country	NOUN
taxlaw-2867	1290	17	along	along	ADP
taxlaw-2867	1290	18	the	the	DET
taxlaw-2867	1290	19	belt	belt	NOUN
taxlaw-2867	1290	20	and	and	CCONJ
taxlaw-2867	1290	21	road	road	NOUN
taxlaw-2867	1290	22	initiative	initiative	NOUN
taxlaw-2867	1290	23	to	to	PART
taxlaw-2867	1290	24	offer	offer	VERB
taxlaw-2867	1290	25	the	the	DET
taxlaw-2867	1290	26	most	most	ADV
taxlaw-2867	1290	27	generous	generous	ADJ
taxlaw-2867	1290	28	tax	tax	NOUN
taxlaw-2867	1290	29	exemptions	exemption	NOUN
taxlaw-2867	1290	30	for	for	ADP
taxlaw-2867	1290	31	state	state	NOUN
taxlaw-2867	1290	32	-	-	PUNCT
taxlaw-2867	1290	33	owned	own	VERB
taxlaw-2867	1290	34	enterprises	enterprise	NOUN
taxlaw-2867	1290	35	may	may	AUX
taxlaw-2867	1290	36	be	be	AUX
taxlaw-2867	1290	37	an	an	DET
taxlaw-2867	1290	38	ideal	ideal	ADJ
taxlaw-2867	1290	39	tax	tax	NOUN
taxlaw-2867	1290	40	policy	policy	NOUN
taxlaw-2867	1290	41	:	:	PUNCT
taxlaw-2867	1290	42	it	it	PRON
taxlaw-2867	1290	43	benefits	benefit	VERB
taxlaw-2867	1290	44	the	the	DET
taxlaw-2867	1290	45	chinese	chinese	ADJ
taxlaw-2867	1290	46	fisc	fisc	NOUN
taxlaw-2867	1290	47	,	,	PUNCT
taxlaw-2867	1290	48	places	place	VERB
taxlaw-2867	1290	49	chinese	chinese	ADJ
taxlaw-2867	1290	50	emperies	emperie	NOUN
taxlaw-2867	1290	51	at	at	ADP
taxlaw-2867	1290	52	a	a	DET
taxlaw-2867	1290	53	competitive	competitive	ADJ
taxlaw-2867	1290	54	advantage	advantage	NOUN
taxlaw-2867	1290	55	in	in	ADP
taxlaw-2867	1290	56	host	host	NOUN
taxlaw-2867	1290	57	countries	country	NOUN
taxlaw-2867	1290	58	,	,	PUNCT
taxlaw-2867	1290	59	and	and	CCONJ
taxlaw-2867	1290	60	does	do	AUX
taxlaw-2867	1290	61	not	not	PART
taxlaw-2867	1290	62	place	place	VERB
taxlaw-2867	1290	63	china	china	PROPN
taxlaw-2867	1290	64	at	at	ADP
taxlaw-2867	1290	65	a	a	DET
taxlaw-2867	1290	66	disadvantage	disadvantage	NOUN
taxlaw-2867	1290	67	in	in	ADP
taxlaw-2867	1290	68	terms	term	NOUN
taxlaw-2867	1290	69	of	of	ADP
taxlaw-2867	1290	70	attracting	attract	VERB
taxlaw-2867	1290	71	its	its	PRON
taxlaw-2867	1290	72	own	own	ADJ
taxlaw-2867	1290	73	foreign	foreign	ADJ
taxlaw-2867	1290	74	investment	investment	NOUN
taxlaw-2867	1290	75	.	.	PUNCT
taxlaw-2867	1291	1	vi	vi	X
taxlaw-2867	1291	2	.	.	PROPN
taxlaw-2867	1291	3	conclusion	conclusion	NOUN
taxlaw-2867	1291	4	with	with	ADP
taxlaw-2867	1291	5	china	china	PROPN
taxlaw-2867	1291	6	set	set	VERB
taxlaw-2867	1291	7	to	to	PART
taxlaw-2867	1291	8	assume	assume	VERB
taxlaw-2867	1291	9	meaningful	meaningful	ADJ
taxlaw-2867	1291	10	influence	influence	NOUN
taxlaw-2867	1291	11	over	over	ADP
taxlaw-2867	1291	12	the	the	DET
taxlaw-2867	1291	13	international	international	ADJ
taxlaw-2867	1291	14	tax	tax	NOUN
taxlaw-2867	1291	15	regime	regime	NOUN
taxlaw-2867	1291	16	,	,	PUNCT
taxlaw-2867	1291	17	its	its	PRON
taxlaw-2867	1291	18	unique	unique	ADJ
taxlaw-2867	1291	19	system	system	NOUN
taxlaw-2867	1291	20	of	of	ADP
taxlaw-2867	1291	21	state	state	NOUN
taxlaw-2867	1291	22	capitalism	capitalism	NOUN
taxlaw-2867	1291	23	is	be	AUX
taxlaw-2867	1291	24	likely	likely	ADJ
taxlaw-2867	1291	25	to	to	PART
taxlaw-2867	1291	26	cause	cause	VERB
taxlaw-2867	1291	27	its	its	PRON
taxlaw-2867	1291	28	preferred	preferred	ADJ
taxlaw-2867	1291	29	international	international	ADJ
taxlaw-2867	1291	30	tax	tax	NOUN
taxlaw-2867	1291	31	rules	rule	NOUN
taxlaw-2867	1291	32	and	and	CCONJ
taxlaw-2867	1291	33	norms	norm	NOUN
taxlaw-2867	1291	34	to	to	PART
taxlaw-2867	1291	35	differ	differ	VERB
taxlaw-2867	1291	36	significantly	significantly	ADV
taxlaw-2867	1291	37	from	from	ADP
taxlaw-2867	1291	38	those	those	PRON
taxlaw-2867	1291	39	of	of	ADP
taxlaw-2867	1291	40	oecd	oecd	PROPN
taxlaw-2867	1291	41	countries	country	NOUN
taxlaw-2867	1291	42	.	.	PUNCT
taxlaw-2867	1292	1	maintenance	maintenance	NOUN
taxlaw-2867	1292	2	of	of	ADP
taxlaw-2867	1292	3	a	a	DET
taxlaw-2867	1292	4	worldwide	worldwide	ADJ
taxlaw-2867	1292	5	system	system	NOUN
taxlaw-2867	1292	6	of	of	ADP
taxlaw-2867	1292	7	taxation	taxation	NOUN
taxlaw-2867	1292	8	,	,	PUNCT
taxlaw-2867	1292	9	state	state	NOUN
taxlaw-2867	1292	10	support	support	NOUN
taxlaw-2867	1292	11	for	for	ADP
taxlaw-2867	1292	12	soe	soe	PROPN
taxlaw-2867	1292	13	international	international	ADJ
taxlaw-2867	1292	14	tax	tax	NOUN
taxlaw-2867	1292	15	planning	planning	NOUN
taxlaw-2867	1292	16	,	,	PUNCT
taxlaw-2867	1292	17	and	and	CCONJ
taxlaw-2867	1292	18	advocacy	advocacy	NOUN
taxlaw-2867	1292	19	for	for	ADP
taxlaw-2867	1292	20	broad	broad	ADJ
taxlaw-2867	1292	21	tax	tax	NOUN
taxlaw-2867	1292	22	exemptions	exemption	NOUN
taxlaw-2867	1292	23	for	for	ADP
taxlaw-2867	1292	24	soes	soe	NOUN
taxlaw-2867	1292	25	are	be	AUX
taxlaw-2867	1292	26	only	only	ADV
taxlaw-2867	1292	27	some	some	PRON
taxlaw-2867	1292	28	of	of	ADP
taxlaw-2867	1292	29	many	many	ADJ
taxlaw-2867	1292	30	possible	possible	ADJ
taxlaw-2867	1292	31	areas	area	NOUN
taxlaw-2867	1292	32	of	of	ADP
taxlaw-2867	1292	33	divergence	divergence	NOUN
taxlaw-2867	1292	34	.	.	PUNCT
taxlaw-2867	1293	1	for	for	ADP
taxlaw-2867	1293	2	instance	instance	NOUN
taxlaw-2867	1293	3	,	,	PUNCT
taxlaw-2867	1293	4	in	in	ADP
taxlaw-2867	1293	5	the	the	DET
taxlaw-2867	1293	6	highly	highly	ADV
taxlaw-2867	1293	7	-	-	PUNCT
taxlaw-2867	1293	8	technical	technical	ADJ
taxlaw-2867	1293	9	field	field	NOUN
taxlaw-2867	1293	10	of	of	ADP
taxlaw-2867	1293	11	transfer	transfer	NOUN
taxlaw-2867	1293	12	pricing	pricing	NOUN
taxlaw-2867	1293	13	china	china	PROPN
taxlaw-2867	1293	14	has	have	AUX
taxlaw-2867	1293	15	also	also	ADV
taxlaw-2867	1293	16	been	be	AUX
taxlaw-2867	1293	17	challenging	challenge	VERB
taxlaw-2867	1293	18	aspects	aspect	NOUN
taxlaw-2867	1293	19	of	of	ADP
taxlaw-2867	1293	20	the	the	DET
taxlaw-2867	1293	21	oecd	oecd	PROPN
taxlaw-2867	1293	22	consensus	consensus	NOUN
taxlaw-2867	1293	23	on	on	ADP
taxlaw-2867	1293	24	arm	arm	NOUN
taxlaw-2867	1293	25	’s	’s	PART
taxlaw-2867	1293	26	length	length	NOUN
taxlaw-2867	1293	27	pricing.414	pricing.414	NOUN
taxlaw-2867	1293	28	chinese	chinese	ADJ
taxlaw-2867	1293	29	scholars	scholar	NOUN
taxlaw-2867	1293	30	suggest	suggest	VERB
taxlaw-2867	1293	31	that	that	SCONJ
taxlaw-2867	1293	32	changing	change	VERB
taxlaw-2867	1293	33	the	the	DET
taxlaw-2867	1293	34	transfer	transfer	NOUN
taxlaw-2867	1293	35	pricing	pricing	NOUN
taxlaw-2867	1293	36	rules	rule	NOUN
taxlaw-2867	1293	37	related	relate	VERB
taxlaw-2867	1293	38	to	to	ADP
taxlaw-2867	1293	39	intangible	intangible	ADJ
taxlaw-2867	1293	40	assets	asset	NOUN
taxlaw-2867	1293	41	may	may	AUX
taxlaw-2867	1293	42	help	help	VERB
taxlaw-2867	1293	43	foster	foster	VERB
taxlaw-2867	1293	44	the	the	DET
taxlaw-2867	1293	45	development	development	NOUN
taxlaw-2867	1293	46	of	of	ADP
taxlaw-2867	1293	47	chinese	chinese	ADJ
taxlaw-2867	1293	48	multinationals	multinational	NOUN
taxlaw-2867	1293	49	,	,	PUNCT
taxlaw-2867	1293	50	whose	whose	DET
taxlaw-2867	1293	51	economic	economic	ADJ
taxlaw-2867	1293	52	advantages	advantage	NOUN
taxlaw-2867	1293	53	primarily	primarily	ADV
taxlaw-2867	1293	54	come	come	VERB
taxlaw-2867	1293	55	from	from	ADP
taxlaw-2867	1293	56	maintaining	maintain	VERB
taxlaw-2867	1293	57	low	low	ADJ
taxlaw-2867	1293	58	production	production	NOUN
taxlaw-2867	1293	59	costs	cost	NOUN
taxlaw-2867	1293	60	rather	rather	ADV
taxlaw-2867	1293	61	than	than	ADP
taxlaw-2867	1293	62	from	from	ADP
taxlaw-2867	1293	63	innovative	innovative	ADJ
taxlaw-2867	1293	64	intellectual	intellectual	ADJ
taxlaw-2867	1293	65	property.415	property.415	NOUN
taxlaw-2867	1293	66	of	of	ADP
taxlaw-2867	1293	67	course	course	NOUN
taxlaw-2867	1293	68	,	,	PUNCT
taxlaw-2867	1293	69	numerous	numerous	ADJ
taxlaw-2867	1293	70	other	other	ADJ
taxlaw-2867	1293	71	divergences	divergence	NOUN
taxlaw-2867	1293	72	in	in	ADP
taxlaw-2867	1293	73	tax	tax	NOUN
taxlaw-2867	1293	74	preferences	preference	NOUN
taxlaw-2867	1293	75	may	may	AUX
taxlaw-2867	1293	76	not	not	PART
taxlaw-2867	1293	77	be	be	AUX
taxlaw-2867	1293	78	directly	directly	ADV
taxlaw-2867	1293	79	related	relate	VERB
taxlaw-2867	1293	80	to	to	ADP
taxlaw-2867	1293	81	china	china	PROPN
taxlaw-2867	1293	82	’s	’s	PART
taxlaw-2867	1293	83	system	system	NOUN
taxlaw-2867	1293	84	of	of	ADP
taxlaw-2867	1293	85	state	state	NOUN
taxlaw-2867	1293	86	capitalism	capitalism	NOUN
taxlaw-2867	1293	87	,	,	PUNCT
taxlaw-2867	1293	88	but	but	CCONJ
taxlaw-2867	1293	89	rather	rather	ADV
taxlaw-2867	1293	90	to	to	ADP
taxlaw-2867	1293	91	its	its	PRON
taxlaw-2867	1293	92	status	status	NOUN
taxlaw-2867	1293	93	as	as	ADP
taxlaw-2867	1293	94	a	a	DET
taxlaw-2867	1293	95	developing	develop	VERB
taxlaw-2867	1293	96	country	country	NOUN
taxlaw-2867	1293	97	.	.	PUNCT
taxlaw-2867	1294	1	for	for	ADP
taxlaw-2867	1294	2	example	example	NOUN
taxlaw-2867	1294	3	,	,	PUNCT
taxlaw-2867	1294	4	413	413	NUM
taxlaw-2867	1294	5	see	see	VERB
taxlaw-2867	1294	6	jingwai	jingwai	NOUN
taxlaw-2867	1294	7	touzizhe	touzizhe	PROPN
taxlaw-2867	1294	8	yi	yi	PROPN
taxlaw-2867	1294	9	fenpei	fenpei	PROPN
taxlaw-2867	1294	10	lirun	lirun	PROPN
taxlaw-2867	1295	1	zhijie	zhijie	PROPN
taxlaw-2867	1295	2	touzi	touzi	PROPN
taxlaw-2867	1295	3	zan	zan	PROPN
taxlaw-2867	1295	4	bu	bu	PROPN
taxlaw-2867	1295	5	zhengshou	zhengshou	PROPN
taxlaw-2867	1295	6	yu	yu	PROPN
taxlaw-2867	1295	7	ti	ti	PROPN
taxlaw-2867	1295	8	suodeshui	suodeshui	PROPN
taxlaw-2867	1295	9	zhengce	zhengce	PROPN
taxlaw-2867	1295	10	wenti	wenti	PROPN
taxlaw-2867	1295	11	de	de	PROPN
taxlaw-2867	1295	12	tongzhi	tongzhi	PROPN
taxlaw-2867	1296	1	[	[	X
taxlaw-2867	1296	2	境外投资者以分配利润直接投资暂不征收预提所得税政策问题的通知	境外投资者以分配利润直接投资暂不征收预提所得税政策问题的通知	NOUN
taxlaw-2867	1296	3	]	]	X
taxlaw-2867	1296	4	(	(	PUNCT
taxlaw-2867	1296	5	notice	notice	NOUN
taxlaw-2867	1296	6	concerning	concern	VERB
taxlaw-2867	1296	7	the	the	DET
taxlaw-2867	1296	8	deferral	deferral	NOUN
taxlaw-2867	1296	9	of	of	ADP
taxlaw-2867	1296	10	withholding	withholding	NOUN
taxlaw-2867	1296	11	tax	tax	NOUN
taxlaw-2867	1296	12	on	on	ADP
taxlaw-2867	1296	13	dividends	dividend	NOUN
taxlaw-2867	1296	14	directly	directly	ADV
taxlaw-2867	1296	15	invested	invest	VERB
taxlaw-2867	1296	16	by	by	ADP
taxlaw-2867	1296	17	foreign	foreign	ADJ
taxlaw-2867	1296	18	investors	investor	NOUN
taxlaw-2867	1296	19	)	)	PUNCT
taxlaw-2867	1296	20	(	(	PUNCT
taxlaw-2867	1296	21	promulgated	promulgate	VERB
taxlaw-2867	1296	22	by	by	ADP
taxlaw-2867	1296	23	the	the	DET
taxlaw-2867	1296	24	general	general	ADJ
taxlaw-2867	1296	25	tax	tax	PROPN
taxlaw-2867	1296	26	bureau	bureau	NOUN
taxlaw-2867	1296	27	of	of	ADP
taxlaw-2867	1296	28	the	the	DET
taxlaw-2867	1296	29	ministry	ministry	PROPN
taxlaw-2867	1296	30	of	of	ADP
taxlaw-2867	1296	31	finance	finance	PROPN
taxlaw-2867	1296	32	,	,	PUNCT
taxlaw-2867	1296	33	effective	effective	ADJ
taxlaw-2867	1296	34	january	january	PROPN
taxlaw-2867	1296	35	1	1	NUM
taxlaw-2867	1296	36	,	,	PUNCT
taxlaw-2867	1296	37	2017	2017	NUM
taxlaw-2867	1296	38	)	)	PUNCT
taxlaw-2867	1296	39	,	,	PUNCT
taxlaw-2867	1296	40	cai	cai	PROPN
taxlaw-2867	1296	41	shui	shui	PROPN
taxlaw-2867	1296	42	,	,	PUNCT
taxlaw-2867	1296	43	dec	dec	PROPN
taxlaw-2867	1296	44	.	.	PROPN
taxlaw-2867	1296	45	21	21	NUM
taxlaw-2867	1296	46	,	,	PUNCT
taxlaw-2867	1296	47	2017	2017	NUM
taxlaw-2867	1296	48	(	(	PUNCT
taxlaw-2867	1296	49	providing	provide	VERB
taxlaw-2867	1296	50	an	an	DET
taxlaw-2867	1296	51	recent	recent	ADJ
taxlaw-2867	1296	52	example	example	NOUN
taxlaw-2867	1296	53	of	of	ADP
taxlaw-2867	1296	54	chinese	chinese	ADJ
taxlaw-2867	1296	55	tax	tax	NOUN
taxlaw-2867	1296	56	policy	policy	NOUN
taxlaw-2867	1296	57	designed	design	VERB
taxlaw-2867	1296	58	to	to	PART
taxlaw-2867	1296	59	encourage	encourage	VERB
taxlaw-2867	1296	60	foreign	foreign	ADJ
taxlaw-2867	1296	61	investors	investor	NOUN
taxlaw-2867	1296	62	to	to	PART
taxlaw-2867	1296	63	reinvest	reinvest	VERB
taxlaw-2867	1296	64	in	in	ADP
taxlaw-2867	1296	65	china	china	PROPN
taxlaw-2867	1296	66	)	)	PUNCT
taxlaw-2867	1296	67	;	;	PUNCT
taxlaw-2867	1296	68	see	see	VERB
taxlaw-2867	1296	69	also	also	ADV
taxlaw-2867	1296	70	chen	chen	PROPN
taxlaw-2867	1296	71	jia	jia	PROPN
taxlaw-2867	1296	72	&	&	CCONJ
taxlaw-2867	1296	73	wang	wang	PROPN
taxlaw-2867	1296	74	yanfei	yanfei	PROPN
taxlaw-2867	1296	75	,	,	PUNCT
taxlaw-2867	1296	76	companies	company	NOUN
taxlaw-2867	1296	77	reinvesting	reinveste	VERB
taxlaw-2867	1296	78	profits	profit	NOUN
taxlaw-2867	1296	79	can	can	AUX
taxlaw-2867	1296	80	get	get	VERB
taxlaw-2867	1296	81	tax	tax	NOUN
taxlaw-2867	1296	82	break	break	NOUN
taxlaw-2867	1296	83	,	,	PUNCT
taxlaw-2867	1296	84	china	china	PROPN
taxlaw-2867	1296	85	daily	daily	PROPN
taxlaw-2867	1296	86	,	,	PUNCT
taxlaw-2867	1296	87	dec	dec	PROPN
taxlaw-2867	1296	88	.	.	PROPN
taxlaw-2867	1296	89	29	29	NUM
taxlaw-2867	1296	90	,	,	PUNCT
taxlaw-2867	1296	91	2017	2017	NUM
taxlaw-2867	1296	92	,	,	PUNCT
taxlaw-2867	1296	93	http://www.chinadaily.com.cn/a/201712/29/ws5a457fefa31008cf16da4134.html	http://www.chinadaily.com.cn/a/201712/29/ws5a457fefa31008cf16da4134.html	PROPN
taxlaw-2867	1296	94	[	[	X
taxlaw-2867	1296	95	http://perma.cc/kx79-kg8l	http://perma.cc/kx79-kg8l	X
taxlaw-2867	1296	96	]	]	X
taxlaw-2867	1296	97	(	(	PUNCT
taxlaw-2867	1296	98	describing	describe	VERB
taxlaw-2867	1296	99	the	the	DET
taxlaw-2867	1296	100	policy	policy	NOUN
taxlaw-2867	1296	101	rationale	rationale	NOUN
taxlaw-2867	1296	102	beyond	beyond	ADP
taxlaw-2867	1296	103	recent	recent	ADJ
taxlaw-2867	1296	104	tax	tax	NOUN
taxlaw-2867	1296	105	incentives	incentive	NOUN
taxlaw-2867	1296	106	targeted	target	VERB
taxlaw-2867	1296	107	at	at	ADP
taxlaw-2867	1296	108	foreign	foreign	ADJ
taxlaw-2867	1296	109	reinvestment	reinvestment	NOUN
taxlaw-2867	1296	110	)	)	PUNCT
taxlaw-2867	1296	111	.	.	PUNCT
taxlaw-2867	1297	1	414	414	NUM
taxlaw-2867	1297	2	see	see	VERB
taxlaw-2867	1297	3	,	,	PUNCT
taxlaw-2867	1297	4	e.g.	e.g.	ADV
taxlaw-2867	1297	5	,	,	PUNCT
taxlaw-2867	1297	6	richard	richard	PROPN
taxlaw-2867	1297	7	s.	s.	PROPN
taxlaw-2867	1297	8	collier	collier	PROPN
taxlaw-2867	1297	9	&	&	CCONJ
taxlaw-2867	1297	10	joseph	joseph	PROPN
taxlaw-2867	1297	11	l.	l.	PROPN
taxlaw-2867	1297	12	andrus	andrus	PROPN
taxlaw-2867	1297	13	,	,	PUNCT
taxlaw-2867	1297	14	transfer	transfer	NOUN
taxlaw-2867	1297	15	pricing	pricing	NOUN
taxlaw-2867	1297	16	and	and	CCONJ
taxlaw-2867	1297	17	the	the	DET
taxlaw-2867	1297	18	arm	arm	NOUN
taxlaw-2867	1297	19	’s	’s	PART
taxlaw-2867	1297	20	length	length	NOUN
taxlaw-2867	1297	21	principle	principle	NOUN
taxlaw-2867	1297	22	after	after	SCONJ
taxlaw-2867	1297	23	beps	bep	NOUN
taxlaw-2867	1297	24	261	261	NUM
taxlaw-2867	1297	25	n.6	n.6	NOUN
taxlaw-2867	1297	26	(	(	PUNCT
taxlaw-2867	1297	27	2017	2017	NUM
taxlaw-2867	1297	28	)	)	PUNCT
taxlaw-2867	1297	29	.	.	PUNCT
taxlaw-2867	1298	1	415	415	NUM
taxlaw-2867	1298	2	see	see	VERB
taxlaw-2867	1298	3	,	,	PUNCT
taxlaw-2867	1298	4	e.g.	e.g.	ADV
taxlaw-2867	1298	5	,	,	PUNCT
taxlaw-2867	1298	6	jiang	jiang	PROPN
taxlaw-2867	1298	7	yuesheng	yuesheng	PROPN
taxlaw-2867	1298	8	,	,	PUNCT
taxlaw-2867	1298	9	supra	supra	PROPN
taxlaw-2867	1298	10	note	note	PROPN
taxlaw-2867	1298	11	314	314	NUM
taxlaw-2867	1298	12	,	,	PUNCT
taxlaw-2867	1298	13	at	at	ADP
taxlaw-2867	1298	14	35	35	NUM
taxlaw-2867	1298	15	-	-	SYM
taxlaw-2867	1298	16	36	36	NUM
taxlaw-2867	1298	17	.	.	PUNCT
taxlaw-2867	1298	18	2018	2018	NUM
taxlaw-2867	1298	19	]	]	PUNCT
taxlaw-2867	1298	20	137	137	NUM
taxlaw-2867	1298	21	chinese	chinese	ADJ
taxlaw-2867	1298	22	state	state	NOUN
taxlaw-2867	1298	23	capitalism	capitalism	NOUN
taxlaw-2867	1298	24	and	and	CCONJ
taxlaw-2867	1298	25	the	the	DET
taxlaw-2867	1298	26	international	international	ADJ
taxlaw-2867	1298	27	tax	tax	NOUN
taxlaw-2867	1298	28	regime	regime	NOUN
taxlaw-2867	1298	29	china	china	PROPN
taxlaw-2867	1298	30	,	,	PUNCT
taxlaw-2867	1298	31	like	like	ADP
taxlaw-2867	1298	32	a	a	DET
taxlaw-2867	1298	33	number	number	NOUN
taxlaw-2867	1298	34	of	of	ADP
taxlaw-2867	1298	35	other	other	ADJ
taxlaw-2867	1298	36	developing	develop	VERB
taxlaw-2867	1298	37	countries	country	NOUN
taxlaw-2867	1298	38	,	,	PUNCT
taxlaw-2867	1298	39	has	have	AUX
taxlaw-2867	1298	40	controversially	controversially	ADV
taxlaw-2867	1298	41	attempted	attempt	VERB
taxlaw-2867	1298	42	to	to	PART
taxlaw-2867	1298	43	impose	impose	VERB
taxlaw-2867	1298	44	tax	tax	NOUN
taxlaw-2867	1298	45	on	on	ADP
taxlaw-2867	1298	46	indirect	indirect	ADJ
taxlaw-2867	1298	47	transfers	transfer	NOUN
taxlaw-2867	1298	48	of	of	ADP
taxlaw-2867	1298	49	taxable	taxable	ADJ
taxlaw-2867	1298	50	chinese	chinese	ADJ
taxlaw-2867	1298	51	property	property	NOUN
taxlaw-2867	1298	52	by	by	ADP
taxlaw-2867	1298	53	foreign	foreign	ADJ
taxlaw-2867	1298	54	shareholders	shareholder	NOUN
taxlaw-2867	1298	55	,	,	PUNCT
taxlaw-2867	1298	56	in	in	ADP
taxlaw-2867	1298	57	other	other	ADJ
taxlaw-2867	1298	58	words	word	NOUN
taxlaw-2867	1298	59	,	,	PUNCT
taxlaw-2867	1298	60	transfers	transfer	NOUN
taxlaw-2867	1298	61	of	of	ADP
taxlaw-2867	1298	62	shares	share	NOUN
taxlaw-2867	1298	63	in	in	ADP
taxlaw-2867	1298	64	offshore	offshore	ADJ
taxlaw-2867	1298	65	holding	hold	VERB
taxlaw-2867	1298	66	companies	company	NOUN
taxlaw-2867	1298	67	holding	hold	VERB
taxlaw-2867	1298	68	primarily	primarily	ADV
taxlaw-2867	1298	69	chinese	chinese	ADJ
taxlaw-2867	1298	70	assets	asset	NOUN
taxlaw-2867	1298	71	.	.	PUNCT
taxlaw-2867	1299	1	416	416	NUM
taxlaw-2867	1299	2	in	in	ADP
taxlaw-2867	1299	3	short	short	ADJ
taxlaw-2867	1299	4	,	,	PUNCT
taxlaw-2867	1299	5	going	go	VERB
taxlaw-2867	1299	6	forward	forward	ADV
taxlaw-2867	1299	7	china	china	PROPN
taxlaw-2867	1299	8	tax	tax	NOUN
taxlaw-2867	1299	9	-	-	PUNCT
taxlaw-2867	1299	10	policy	policy	NOUN
taxlaw-2867	1299	11	makers	maker	NOUN
taxlaw-2867	1299	12	are	be	AUX
taxlaw-2867	1299	13	likely	likely	ADJ
taxlaw-2867	1299	14	to	to	PART
taxlaw-2867	1299	15	push	push	VERB
taxlaw-2867	1299	16	back	back	ADV
taxlaw-2867	1299	17	against	against	ADP
taxlaw-2867	1299	18	oecd	oecd	PROPN
taxlaw-2867	1299	19	tax	tax	NOUN
taxlaw-2867	1299	20	norms	norm	NOUN
taxlaw-2867	1299	21	on	on	ADP
taxlaw-2867	1299	22	multiple	multiple	ADJ
taxlaw-2867	1299	23	fronts	front	NOUN
taxlaw-2867	1299	24	.	.	PUNCT
taxlaw-2867	1300	1	it	it	PRON
taxlaw-2867	1300	2	is	be	AUX
taxlaw-2867	1300	3	tempting	tempting	ADJ
taxlaw-2867	1300	4	for	for	SCONJ
taxlaw-2867	1300	5	oecd	oecd	PROPN
taxlaw-2867	1300	6	countries	country	NOUN
taxlaw-2867	1300	7	to	to	PART
taxlaw-2867	1300	8	assume	assume	VERB
taxlaw-2867	1300	9	that	that	SCONJ
taxlaw-2867	1300	10	china	china	PROPN
taxlaw-2867	1300	11	’s	’s	PART
taxlaw-2867	1300	12	involvement	involvement	NOUN
taxlaw-2867	1300	13	in	in	ADP
taxlaw-2867	1300	14	beps	bep	NOUN
taxlaw-2867	1300	15	and	and	CCONJ
taxlaw-2867	1300	16	future	future	ADJ
taxlaw-2867	1300	17	multilateral	multilateral	ADJ
taxlaw-2867	1300	18	initiatives	initiative	NOUN
taxlaw-2867	1300	19	will	will	AUX
taxlaw-2867	1300	20	temper	temper	VERB
taxlaw-2867	1300	21	and	and	CCONJ
taxlaw-2867	1300	22	contain	contain	VERB
taxlaw-2867	1300	23	most	most	ADJ
taxlaw-2867	1300	24	of	of	ADP
taxlaw-2867	1300	25	china	china	PROPN
taxlaw-2867	1300	26	’s	’s	PART
taxlaw-2867	1300	27	potentially	potentially	ADV
taxlaw-2867	1300	28	heterodox	heterodox	ADJ
taxlaw-2867	1300	29	international	international	ADJ
taxlaw-2867	1300	30	tax	tax	NOUN
taxlaw-2867	1300	31	preferences	preference	NOUN
taxlaw-2867	1300	32	.	.	PUNCT
taxlaw-2867	1301	1	yariv	yariv	PROPN
taxlaw-2867	1301	2	brauner	brauner	NOUN
taxlaw-2867	1301	3	has	have	AUX
taxlaw-2867	1301	4	observed	observe	VERB
taxlaw-2867	1301	5	that	that	SCONJ
taxlaw-2867	1301	6	even	even	ADV
taxlaw-2867	1301	7	within	within	ADP
taxlaw-2867	1301	8	the	the	DET
taxlaw-2867	1301	9	context	context	NOUN
taxlaw-2867	1301	10	of	of	ADP
taxlaw-2867	1301	11	the	the	DET
taxlaw-2867	1301	12	beps	bep	NOUN
taxlaw-2867	1301	13	projects	project	NOUN
taxlaw-2867	1301	14	,	,	PUNCT
taxlaw-2867	1301	15	there	there	PRON
taxlaw-2867	1301	16	are	be	VERB
taxlaw-2867	1301	17	many	many	ADJ
taxlaw-2867	1301	18	subtle	subtle	ADJ
taxlaw-2867	1301	19	signs	sign	NOUN
taxlaw-2867	1301	20	that	that	SCONJ
taxlaw-2867	1301	21	the	the	DET
taxlaw-2867	1301	22	oecd	oecd	PROPN
taxlaw-2867	1301	23	nations	nations	PROPN
taxlaw-2867	1301	24	wish	wish	VERB
taxlaw-2867	1301	25	to	to	PART
taxlaw-2867	1301	26	maintain	maintain	VERB
taxlaw-2867	1301	27	greater	great	ADJ
taxlaw-2867	1301	28	power	power	NOUN
taxlaw-2867	1301	29	over	over	ADP
taxlaw-2867	1301	30	international	international	ADJ
taxlaw-2867	1301	31	tax	tax	NOUN
taxlaw-2867	1301	32	norms	norm	NOUN
taxlaw-2867	1301	33	than	than	ADP
taxlaw-2867	1301	34	the	the	DET
taxlaw-2867	1301	35	bric	bric	PROPN
taxlaw-2867	1301	36	countries	country	NOUN
taxlaw-2867	1301	37	,	,	PUNCT
taxlaw-2867	1301	38	despite	despite	SCONJ
taxlaw-2867	1301	39	their	their	PRON
taxlaw-2867	1301	40	supposedly	supposedly	ADV
taxlaw-2867	1301	41	equal	equal	ADJ
taxlaw-2867	1301	42	status	status	NOUN
taxlaw-2867	1301	43	within	within	ADP
taxlaw-2867	1301	44	beps.417	beps.417	PROPN
taxlaw-2867	1301	45	thus	thus	ADV
taxlaw-2867	1301	46	,	,	PUNCT
taxlaw-2867	1301	47	the	the	PRON
taxlaw-2867	1301	48	give	give	VERB
taxlaw-2867	1301	49	-	-	PUNCT
taxlaw-2867	1301	50	and	and	CCONJ
taxlaw-2867	1301	51	-	-	PUNCT
taxlaw-2867	1301	52	take	take	NOUN
taxlaw-2867	1301	53	of	of	ADP
taxlaw-2867	1301	54	multinational	multinational	ADJ
taxlaw-2867	1301	55	diplomacy	diplomacy	NOUN
taxlaw-2867	1301	56	may	may	AUX
taxlaw-2867	1301	57	create	create	VERB
taxlaw-2867	1301	58	pressures	pressure	NOUN
taxlaw-2867	1301	59	for	for	SCONJ
taxlaw-2867	1301	60	china	china	PROPN
taxlaw-2867	1301	61	to	to	PART
taxlaw-2867	1301	62	broadly	broadly	ADV
taxlaw-2867	1301	63	adhere	adhere	VERB
taxlaw-2867	1301	64	to	to	ADP
taxlaw-2867	1301	65	prevailing	prevail	VERB
taxlaw-2867	1301	66	oecd	oecd	PROPN
taxlaw-2867	1301	67	norms	norm	NOUN
taxlaw-2867	1301	68	,	,	PUNCT
taxlaw-2867	1301	69	even	even	ADV
taxlaw-2867	1301	70	if	if	SCONJ
taxlaw-2867	1301	71	it	it	PRON
taxlaw-2867	1301	72	may	may	AUX
taxlaw-2867	1301	73	continue	continue	VERB
taxlaw-2867	1301	74	to	to	PART
taxlaw-2867	1301	75	push	push	VERB
taxlaw-2867	1301	76	for	for	ADP
taxlaw-2867	1301	77	changes	change	NOUN
taxlaw-2867	1301	78	around	around	ADP
taxlaw-2867	1301	79	the	the	DET
taxlaw-2867	1301	80	edges	edge	NOUN
taxlaw-2867	1301	81	.	.	PUNCT
taxlaw-2867	1302	1	for	for	ADP
taxlaw-2867	1302	2	instance	instance	NOUN
taxlaw-2867	1302	3	,	,	PUNCT
taxlaw-2867	1302	4	during	during	ADP
taxlaw-2867	1302	5	beps	bep	NOUN
taxlaw-2867	1302	6	negotiations	negotiation	NOUN
taxlaw-2867	1302	7	,	,	PUNCT
taxlaw-2867	1302	8	chinese	chinese	ADJ
taxlaw-2867	1302	9	tax	tax	NOUN
taxlaw-2867	1302	10	officials	official	NOUN
taxlaw-2867	1302	11	proposed	propose	VERB
taxlaw-2867	1302	12	new	new	ADJ
taxlaw-2867	1302	13	transfer	transfer	NOUN
taxlaw-2867	1302	14	pricing	pricing	NOUN
taxlaw-2867	1302	15	methods	method	NOUN
taxlaw-2867	1302	16	that	that	PRON
taxlaw-2867	1302	17	seemed	seem	VERB
taxlaw-2867	1302	18	to	to	PART
taxlaw-2867	1302	19	represent	represent	VERB
taxlaw-2867	1302	20	a	a	DET
taxlaw-2867	1302	21	major	major	ADJ
taxlaw-2867	1302	22	departure	departure	NOUN
taxlaw-2867	1302	23	from	from	ADP
taxlaw-2867	1302	24	the	the	DET
taxlaw-2867	1302	25	oecd	oecd	PROPN
taxlaw-2867	1302	26	consensus.418	consensus.418	PROPN
taxlaw-2867	1302	27	yet	yet	ADV
taxlaw-2867	1302	28	,	,	PUNCT
taxlaw-2867	1302	29	following	follow	VERB
taxlaw-2867	1302	30	the	the	DET
taxlaw-2867	1302	31	completion	completion	NOUN
taxlaw-2867	1302	32	of	of	ADP
taxlaw-2867	1302	33	beps	bep	NOUN
taxlaw-2867	1302	34	,	,	PUNCT
taxlaw-2867	1302	35	china	china	PROPN
taxlaw-2867	1302	36	now	now	ADV
taxlaw-2867	1302	37	appears	appear	VERB
taxlaw-2867	1302	38	to	to	PART
taxlaw-2867	1302	39	have	have	AUX
taxlaw-2867	1302	40	moved	move	VERB
taxlaw-2867	1302	41	much	much	ADJ
taxlaw-2867	1302	42	“	"	PUNCT
taxlaw-2867	1302	43	closer	close	ADJ
taxlaw-2867	1302	44	to	to	ADP
taxlaw-2867	1302	45	oecd	oecd	PROPN
taxlaw-2867	1302	46	orthodoxy	orthodoxy	NOUN
taxlaw-2867	1302	47	”	"	PUNCT
taxlaw-2867	1302	48	in	in	ADP
taxlaw-2867	1302	49	its	its	PRON
taxlaw-2867	1302	50	transfer	transfer	NOUN
taxlaw-2867	1302	51	pricing	pricing	NOUN
taxlaw-2867	1302	52	regulations	regulation	NOUN
taxlaw-2867	1302	53	even	even	ADV
taxlaw-2867	1302	54	if	if	SCONJ
taxlaw-2867	1302	55	its	its	PRON
taxlaw-2867	1302	56	regulations	regulation	NOUN
taxlaw-2867	1302	57	also	also	ADV
taxlaw-2867	1302	58	contain	contain	VERB
taxlaw-2867	1302	59	a	a	DET
taxlaw-2867	1302	60	few	few	ADJ
taxlaw-2867	1302	61	“	"	PUNCT
taxlaw-2867	1302	62	china	china	ADJ
taxlaw-2867	1302	63	-	-	PUNCT
taxlaw-2867	1302	64	unique	unique	ADJ
taxlaw-2867	1302	65	concepts	concept	NOUN
taxlaw-2867	1302	66	”	"	PUNCT
taxlaw-2867	1302	67	that	that	PRON
taxlaw-2867	1302	68	are	be	AUX
taxlaw-2867	1302	69	“	"	PUNCT
taxlaw-2867	1302	70	at	at	ADP
taxlaw-2867	1302	71	variance	variance	NOUN
taxlaw-2867	1302	72	with	with	ADP
taxlaw-2867	1302	73	oecd	oecd	PROPN
taxlaw-2867	1302	74	.	.	PUNCT
taxlaw-2867	1302	75	”419	”419	NOUN
taxlaw-2867	1303	1	this	this	PRON
taxlaw-2867	1303	2	may	may	AUX
taxlaw-2867	1303	3	suggest	suggest	VERB
taxlaw-2867	1303	4	that	that	SCONJ
taxlaw-2867	1303	5	even	even	ADV
taxlaw-2867	1303	6	if	if	SCONJ
taxlaw-2867	1303	7	chinese	chinese	ADJ
taxlaw-2867	1303	8	state	state	NOUN
taxlaw-2867	1303	9	capitalism	capitalism	NOUN
taxlaw-2867	1303	10	creates	create	VERB
taxlaw-2867	1303	11	a	a	DET
taxlaw-2867	1303	12	divergent	divergent	ADJ
taxlaw-2867	1303	13	set	set	NOUN
taxlaw-2867	1303	14	of	of	ADP
taxlaw-2867	1303	15	international	international	ADJ
taxlaw-2867	1303	16	tax	tax	NOUN
taxlaw-2867	1303	17	preferences	preference	NOUN
taxlaw-2867	1303	18	,	,	PUNCT
taxlaw-2867	1303	19	these	these	PRON
taxlaw-2867	1303	20	will	will	AUX
taxlaw-2867	1303	21	be	be	AUX
taxlaw-2867	1303	22	neutralized	neutralize	VERB
taxlaw-2867	1303	23	through	through	ADP
taxlaw-2867	1303	24	the	the	DET
taxlaw-2867	1303	25	consensusbuilding	consensusbuilde	VERB
taxlaw-2867	1303	26	process	process	NOUN
taxlaw-2867	1303	27	of	of	ADP
taxlaw-2867	1303	28	multinational	multinational	ADJ
taxlaw-2867	1303	29	negotiations	negotiation	NOUN
taxlaw-2867	1303	30	.	.	PUNCT
taxlaw-2867	1304	1	however	however	ADV
taxlaw-2867	1304	2	,	,	PUNCT
taxlaw-2867	1304	3	china	china	PROPN
taxlaw-2867	1304	4	’s	’s	PART
taxlaw-2867	1304	5	audacious	audacious	ADJ
taxlaw-2867	1304	6	belt	belt	NOUN
taxlaw-2867	1304	7	and	and	CCONJ
taxlaw-2867	1304	8	road	road	NOUN
taxlaw-2867	1304	9	initiative	initiative	NOUN
taxlaw-2867	1304	10	may	may	AUX
taxlaw-2867	1304	11	allow	allow	VERB
taxlaw-2867	1304	12	it	it	PRON
taxlaw-2867	1304	13	to	to	PART
taxlaw-2867	1304	14	gradually	gradually	ADV
taxlaw-2867	1304	15	push	push	VERB
taxlaw-2867	1304	16	for	for	ADP
taxlaw-2867	1304	17	new	new	ADJ
taxlaw-2867	1304	18	international	international	ADJ
taxlaw-2867	1304	19	tax	tax	NOUN
taxlaw-2867	1304	20	norms	norm	NOUN
taxlaw-2867	1304	21	through	through	ADP
taxlaw-2867	1304	22	a	a	DET
taxlaw-2867	1304	23	regional	regional	ADJ
taxlaw-2867	1304	24	—	—	PUNCT
taxlaw-2867	1304	25	rather	rather	ADV
taxlaw-2867	1304	26	than	than	ADP
taxlaw-2867	1304	27	global	global	ADJ
taxlaw-2867	1304	28	—	—	PUNCT
taxlaw-2867	1304	29	approach	approach	NOUN
taxlaw-2867	1304	30	that	that	PRON
taxlaw-2867	1304	31	may	may	AUX
taxlaw-2867	1304	32	sidestep	sidestep	VERB
taxlaw-2867	1304	33	the	the	DET
taxlaw-2867	1304	34	influence	influence	NOUN
taxlaw-2867	1304	35	of	of	ADP
taxlaw-2867	1304	36	oecd	oecd	PROPN
taxlaw-2867	1304	37	countries	country	NOUN
taxlaw-2867	1304	38	.	.	PUNCT
taxlaw-2867	1305	1	official	official	ADJ
taxlaw-2867	1305	2	state	state	NOUN
taxlaw-2867	1305	3	documents	document	NOUN
taxlaw-2867	1305	4	regarding	regard	VERB
taxlaw-2867	1305	5	the	the	DET
taxlaw-2867	1305	6	belt	belt	NOUN
taxlaw-2867	1305	7	and	and	CCONJ
taxlaw-2867	1305	8	road	road	NOUN
taxlaw-2867	1305	9	initiative	initiative	NOUN
taxlaw-2867	1305	10	emphasize	emphasize	VERB
taxlaw-2867	1305	11	that	that	SCONJ
taxlaw-2867	1305	12	it	it	PRON
taxlaw-2867	1305	13	is	be	AUX
taxlaw-2867	1305	14	“	"	PUNCT
taxlaw-2867	1305	15	open	open	ADJ
taxlaw-2867	1305	16	to	to	ADP
taxlaw-2867	1305	17	all	all	DET
taxlaw-2867	1305	18	countries	country	NOUN
taxlaw-2867	1305	19	”	"	PUNCT
taxlaw-2867	1305	20	and	and	CCONJ
taxlaw-2867	1305	21	“	"	PUNCT
taxlaw-2867	1305	22	not	not	PART
taxlaw-2867	1305	23	limited	limit	VERB
taxlaw-2867	1305	24	to	to	ADP
taxlaw-2867	1305	25	the	the	DET
taxlaw-2867	1305	26	area	area	NOUN
taxlaw-2867	1305	27	of	of	ADP
taxlaw-2867	1305	28	the	the	DET
taxlaw-2867	1305	29	ancient	ancient	ADJ
taxlaw-2867	1305	30	silk	silk	NOUN
taxlaw-2867	1305	31	road	road	NOUN
taxlaw-2867	1305	32	.	.	PUNCT
taxlaw-2867	1305	33	”420	”420	PUNCT
taxlaw-2867	1306	1	however	however	ADV
taxlaw-2867	1306	2	,	,	PUNCT
taxlaw-2867	1306	3	chinese	chinese	ADJ
taxlaw-2867	1306	4	scholars	scholar	NOUN
taxlaw-2867	1306	5	and	and	CCONJ
taxlaw-2867	1306	6	government	government	NOUN
taxlaw-2867	1306	7	-	-	PUNCT
taxlaw-2867	1306	8	associated	associate	VERB
taxlaw-2867	1306	9	think	think	NOUN
taxlaw-2867	1306	10	tanks	tank	NOUN
taxlaw-2867	1306	11	have	have	AUX
taxlaw-2867	1306	12	identified	identify	VERB
taxlaw-2867	1306	13	65	65	NUM
taxlaw-2867	1306	14	or	or	CCONJ
taxlaw-2867	1306	15	so	so	ADV
taxlaw-2867	1306	16	countries	country	NOUN
taxlaw-2867	1306	17	associated	associate	VERB
taxlaw-2867	1306	18	with	with	ADP
taxlaw-2867	1306	19	the	the	DET
taxlaw-2867	1306	20	initiative	initiative	NOUN
taxlaw-2867	1306	21	,	,	PUNCT
taxlaw-2867	1306	22	the	the	DET
taxlaw-2867	1306	23	vast	vast	ADJ
taxlaw-2867	1306	24	majority	majority	NOUN
taxlaw-2867	1306	25	of	of	ADP
taxlaw-2867	1306	26	which	which	PRON
taxlaw-2867	1306	27	are	be	AUX
taxlaw-2867	1306	28	non	non	ADJ
taxlaw-2867	1306	29	-	-	ADJ
taxlaw-2867	1306	30	oecd	oecd	ADJ
taxlaw-2867	1306	31	members.421	members.421	PROPN
taxlaw-2867	1306	32	416	416	NUM
taxlaw-2867	1306	33	see	see	VERB
taxlaw-2867	1306	34	,	,	PUNCT
taxlaw-2867	1306	35	e.g.	e.g.	ADV
taxlaw-2867	1306	36	,	,	PUNCT
taxlaw-2867	1306	37	wei	wei	PROPN
taxlaw-2867	1306	38	cui	cui	PROPN
taxlaw-2867	1306	39	,	,	PUNCT
taxlaw-2867	1306	40	taxing	tax	VERB
taxlaw-2867	1306	41	indirect	indirect	ADJ
taxlaw-2867	1306	42	transfers	transfer	NOUN
taxlaw-2867	1306	43	:	:	PUNCT
taxlaw-2867	1306	44	improving	improve	VERB
taxlaw-2867	1306	45	an	an	DET
taxlaw-2867	1306	46	instrument	instrument	NOUN
taxlaw-2867	1306	47	for	for	ADP
taxlaw-2867	1306	48	stemming	stem	VERB
taxlaw-2867	1306	49	tax	tax	NOUN
taxlaw-2867	1306	50	and	and	CCONJ
taxlaw-2867	1306	51	legal	legal	ADJ
taxlaw-2867	1306	52	base	base	NOUN
taxlaw-2867	1306	53	erosion	erosion	NOUN
taxlaw-2867	1306	54	,	,	PUNCT
taxlaw-2867	1306	55	33	33	NUM
taxlaw-2867	1306	56	va	va	NOUN
taxlaw-2867	1306	57	.	.	PUNCT
taxlaw-2867	1307	1	tax	tax	PROPN
taxlaw-2867	1307	2	rev	rev	PROPN
taxlaw-2867	1307	3	.	.	PROPN
taxlaw-2867	1307	4	653	653	NUM
taxlaw-2867	1307	5	,	,	PUNCT
taxlaw-2867	1307	6	654	654	NUM
taxlaw-2867	1307	7	-	-	SYM
taxlaw-2867	1307	8	55	55	NUM
taxlaw-2867	1307	9	(	(	PUNCT
taxlaw-2867	1307	10	2014	2014	NUM
taxlaw-2867	1307	11	)	)	PUNCT
taxlaw-2867	1307	12	.	.	PUNCT
taxlaw-2867	1308	1	417	417	NUM
taxlaw-2867	1308	2	see	see	VERB
taxlaw-2867	1308	3	brauner	brauner	NOUN
taxlaw-2867	1308	4	,	,	PUNCT
taxlaw-2867	1308	5	supra	supra	ADJ
taxlaw-2867	1308	6	note	note	NOUN
taxlaw-2867	1308	7	12	12	NUM
taxlaw-2867	1308	8	,	,	PUNCT
taxlaw-2867	1308	9	at	at	ADP
taxlaw-2867	1308	10	1025	1025	NUM
taxlaw-2867	1308	11	-	-	SYM
taxlaw-2867	1308	12	26	26	NUM
taxlaw-2867	1308	13	(	(	PUNCT
taxlaw-2867	1308	14	suggesting	suggest	VERB
taxlaw-2867	1308	15	the	the	DET
taxlaw-2867	1308	16	brics	bric	NOUN
taxlaw-2867	1308	17	participation	participation	NOUN
taxlaw-2867	1308	18	in	in	ADP
taxlaw-2867	1308	19	beps	bep	NOUN
taxlaw-2867	1308	20	has	have	AUX
taxlaw-2867	1308	21	allowed	allow	VERB
taxlaw-2867	1308	22	the	the	DET
taxlaw-2867	1308	23	oecd	oecd	PROPN
taxlaw-2867	1308	24	to	to	PART
taxlaw-2867	1308	25	accept	accept	VERB
taxlaw-2867	1308	26	some	some	DET
taxlaw-2867	1308	27	changes	change	NOUN
taxlaw-2867	1308	28	in	in	ADP
taxlaw-2867	1308	29	international	international	ADJ
taxlaw-2867	1308	30	tax	tax	NOUN
taxlaw-2867	1308	31	norms	norm	NOUN
taxlaw-2867	1308	32	“	"	PUNCT
taxlaw-2867	1308	33	without	without	ADP
taxlaw-2867	1308	34	a	a	DET
taxlaw-2867	1308	35	significant	significant	ADJ
taxlaw-2867	1308	36	effective	effective	ADJ
taxlaw-2867	1308	37	concession	concession	NOUN
taxlaw-2867	1308	38	of	of	ADP
taxlaw-2867	1308	39	power	power	NOUN
taxlaw-2867	1308	40	by	by	ADP
taxlaw-2867	1308	41	the	the	DET
taxlaw-2867	1308	42	oecd	oecd	PROPN
taxlaw-2867	1308	43	itself	itself	PRON
taxlaw-2867	1308	44	.	.	PUNCT
taxlaw-2867	1308	45	”	"	PUNCT
taxlaw-2867	1308	46	)	)	PUNCT
taxlaw-2867	1308	47	;	;	PUNCT
taxlaw-2867	1308	48	see	see	VERB
taxlaw-2867	1308	49	also	also	ADV
taxlaw-2867	1308	50	brauner	brauner	NOUN
taxlaw-2867	1308	51	,	,	PUNCT
taxlaw-2867	1308	52	supra	supra	ADJ
taxlaw-2867	1308	53	note	note	NOUN
taxlaw-2867	1308	54	9	9	NUM
taxlaw-2867	1308	55	,	,	PUNCT
taxlaw-2867	1308	56	at	at	ADP
taxlaw-2867	1308	57	78	78	NUM
taxlaw-2867	1308	58	(	(	PUNCT
taxlaw-2867	1308	59	observing	observe	VERB
taxlaw-2867	1308	60	that	that	SCONJ
taxlaw-2867	1308	61	the	the	DET
taxlaw-2867	1308	62	beps	bep	NOUN
taxlaw-2867	1308	63	action	action	NOUN
taxlaw-2867	1308	64	item	item	NOUN
taxlaw-2867	1308	65	5	5	NUM
taxlaw-2867	1308	66	on	on	ADP
taxlaw-2867	1308	67	harmful	harmful	ADJ
taxlaw-2867	1308	68	tax	tax	NOUN
taxlaw-2867	1308	69	practices	practice	NOUN
taxlaw-2867	1308	70	awkwardly	awkwardly	ADV
taxlaw-2867	1308	71	recreates	recreate	VERB
taxlaw-2867	1308	72	an	an	DET
taxlaw-2867	1308	73	“	"	PUNCT
taxlaw-2867	1308	74	us	us	PROPN
taxlaw-2867	1308	75	”	"	PUNCT
taxlaw-2867	1308	76	and	and	CCONJ
taxlaw-2867	1308	77	“	"	PUNCT
taxlaw-2867	1308	78	them	they	PRON
taxlaw-2867	1308	79	”	"	PUNCT
taxlaw-2867	1308	80	dynamic	dynamic	NOUN
taxlaw-2867	1308	81	between	between	ADP
taxlaw-2867	1308	82	oecd	oecd	PROPN
taxlaw-2867	1308	83	and	and	CCONJ
taxlaw-2867	1308	84	non	non	ADJ
taxlaw-2867	1308	85	-	-	ADJ
taxlaw-2867	1308	86	oecd	oecd	ADJ
taxlaw-2867	1308	87	countries	country	NOUN
taxlaw-2867	1308	88	and	and	CCONJ
taxlaw-2867	1308	89	suggesting	suggest	VERB
taxlaw-2867	1308	90	that	that	SCONJ
taxlaw-2867	1308	91	such	such	ADJ
taxlaw-2867	1308	92	language	language	NOUN
taxlaw-2867	1308	93	“	"	PUNCT
taxlaw-2867	1308	94	hints	hint	NOUN
taxlaw-2867	1308	95	that	that	SCONJ
taxlaw-2867	1308	96	the	the	DET
taxlaw-2867	1308	97	oecd	oecd	PROPN
taxlaw-2867	1308	98	still	still	ADV
taxlaw-2867	1308	99	views	view	VERB
taxlaw-2867	1308	100	itself	itself	PRON
taxlaw-2867	1308	101	primarily	primarily	ADV
taxlaw-2867	1308	102	as	as	ADP
taxlaw-2867	1308	103	the	the	DET
taxlaw-2867	1308	104	rich	rich	ADJ
taxlaw-2867	1308	105	countries	country	NOUN
taxlaw-2867	1308	106	’	'	PUNCT
taxlaw-2867	1308	107	club	club	NOUN
taxlaw-2867	1308	108	.	.	PUNCT
taxlaw-2867	1308	109	”	"	PUNCT
taxlaw-2867	1308	110	)	)	PUNCT
taxlaw-2867	1308	111	.	.	PUNCT
taxlaw-2867	1309	1	418	418	NUM
taxlaw-2867	1309	2	see	see	VERB
taxlaw-2867	1309	3	kevin	kevin	PROPN
taxlaw-2867	1309	4	a.	a.	PROPN
taxlaw-2867	1309	5	ball	ball	PROPN
taxlaw-2867	1309	6	,	,	PUNCT
taxlaw-2867	1309	7	china	china	PROPN
taxlaw-2867	1309	8	backs	back	VERB
taxlaw-2867	1309	9	down	down	ADP
taxlaw-2867	1309	10	on	on	ADP
taxlaw-2867	1309	11	adopting	adopt	VERB
taxlaw-2867	1309	12	controversial	controversial	ADJ
taxlaw-2867	1309	13	transfer	transfer	NOUN
taxlaw-2867	1309	14	pricing	pricing	NOUN
taxlaw-2867	1309	15	method	method	NOUN
taxlaw-2867	1309	16	,	,	PUNCT
taxlaw-2867	1309	17	bloomberg	bloomberg	PROPN
taxlaw-2867	1309	18	bna	bna	PROPN
taxlaw-2867	1309	19	,	,	PUNCT
taxlaw-2867	1309	20	(	(	PUNCT
taxlaw-2867	1309	21	april	april	PROPN
taxlaw-2867	1309	22	19	19	NUM
taxlaw-2867	1309	23	,	,	PUNCT
taxlaw-2867	1309	24	2017	2017	NUM
taxlaw-2867	1309	25	)	)	PUNCT
taxlaw-2867	1309	26	,	,	PUNCT
taxlaw-2867	1309	27	https://www.bna.com/china-backs-down-n57982086872/	https://www.bna.com/china-backs-down-n57982086872/	X
taxlaw-2867	1310	1	[	[	X
taxlaw-2867	1310	2	https://perma.cc/4dvt-5m6c	https://perma.cc/4dvt-5m6c	NOUN
taxlaw-2867	1310	3	]	]	X
taxlaw-2867	1310	4	.	.	PUNCT
taxlaw-2867	1311	1	419	419	NUM
taxlaw-2867	1311	2	glenn	glenn	PROPN
taxlaw-2867	1311	3	desouza	desouza	PROPN
taxlaw-2867	1311	4	,	,	PUNCT
taxlaw-2867	1311	5	china	china	PROPN
taxlaw-2867	1311	6	’s	’s	PART
taxlaw-2867	1311	7	new	new	ADJ
taxlaw-2867	1311	8	transfer	transfer	NOUN
taxlaw-2867	1311	9	pricing	pricing	NOUN
taxlaw-2867	1311	10	platform	platform	NOUN
taxlaw-2867	1311	11	and	and	CCONJ
taxlaw-2867	1311	12	the	the	DET
taxlaw-2867	1311	13	challenge	challenge	NOUN
taxlaw-2867	1311	14	for	for	ADP
taxlaw-2867	1311	15	u.s	u.s	PROPN
taxlaw-2867	1311	16	.	.	PROPN
taxlaw-2867	1311	17	multinationals	multinational	NOUN
taxlaw-2867	1311	18	,	,	PUNCT
taxlaw-2867	1311	19	bloomberg	bloomberg	PROPN
taxlaw-2867	1311	20	bna	bna	PROPN
taxlaw-2867	1311	21	(	(	PUNCT
taxlaw-2867	1311	22	may	may	PROPN
taxlaw-2867	1311	23	3	3	NUM
taxlaw-2867	1311	24	,	,	PUNCT
taxlaw-2867	1311	25	2017	2017	NUM
taxlaw-2867	1311	26	)	)	PUNCT
taxlaw-2867	1311	27	,	,	PUNCT
taxlaw-2867	1311	28	https://www.bna.com/chinas-new-transfer-n73014460766/	https://www.bna.com/chinas-new-transfer-n73014460766/	PROPN
taxlaw-2867	1311	29	[	[	X
taxlaw-2867	1311	30	https://perma.cc/psu3-72gq	https://perma.cc/psu3-72gq	X
taxlaw-2867	1311	31	]	]	X
taxlaw-2867	1311	32	.	.	PUNCT
taxlaw-2867	1311	33	420	420	NUM
taxlaw-2867	1311	34	vision	vision	NOUN
taxlaw-2867	1311	35	and	and	CCONJ
taxlaw-2867	1311	36	actions	action	NOUN
taxlaw-2867	1311	37	on	on	ADP
taxlaw-2867	1311	38	jointly	jointly	ADV
taxlaw-2867	1311	39	building	build	VERB
taxlaw-2867	1311	40	silk	silk	NOUN
taxlaw-2867	1311	41	road	road	NOUN
taxlaw-2867	1311	42	economic	economic	ADJ
taxlaw-2867	1311	43	belt	belt	NOUN
taxlaw-2867	1311	44	and	and	CCONJ
taxlaw-2867	1311	45	21st	21st	ADJ
taxlaw-2867	1311	46	-	-	PUNCT
taxlaw-2867	1311	47	century	century	NOUN
taxlaw-2867	1311	48	maritime	maritime	ADJ
taxlaw-2867	1311	49	silk	silk	NOUN
taxlaw-2867	1311	50	road	road	NOUN
taxlaw-2867	1311	51	,	,	PUNCT
taxlaw-2867	1311	52	nat’l	nat’l	PROPN
taxlaw-2867	1311	53	dev	dev	PROPN
taxlaw-2867	1311	54	.	.	PROPN
taxlaw-2867	1311	55	&	&	CCONJ
taxlaw-2867	1311	56	reform	reform	PROPN
taxlaw-2867	1311	57	commission	commission	PROPN
taxlaw-2867	1311	58	(	(	PUNCT
taxlaw-2867	1311	59	mar	mar	PROPN
taxlaw-2867	1311	60	.	.	PROPN
taxlaw-2867	1311	61	28	28	NUM
taxlaw-2867	1311	62	,	,	PUNCT
taxlaw-2867	1311	63	2015	2015	NUM
taxlaw-2867	1311	64	)	)	PUNCT
taxlaw-2867	1311	65	,	,	PUNCT
taxlaw-2867	1311	66	http://en.ndrc.gov.cn/newsrelease/201503/t20150330_669367.html	http://en.ndrc.gov.cn/newsrelease/201503/t20150330_669367.html	PROPN
taxlaw-2867	1312	1	[	[	X
taxlaw-2867	1312	2	https://perma.cc/4mvy-unqu	https://perma.cc/4mvy-unqu	X
taxlaw-2867	1312	3	]	]	X
taxlaw-2867	1312	4	.	.	PUNCT
taxlaw-2867	1313	1	421	421	NUM
taxlaw-2867	1313	2	see	see	VERB
taxlaw-2867	1313	3	hellen	hellen	PROPN
taxlaw-2867	1313	4	chin	chin	PROPN
taxlaw-2867	1313	5	&	&	CCONJ
taxlaw-2867	1313	6	winnie	winnie	PROPN
taxlaw-2867	1313	7	he	he	PRON
taxlaw-2867	1313	8	,	,	PUNCT
taxlaw-2867	1313	9	the	the	DET
taxlaw-2867	1313	10	belt	belt	NOUN
taxlaw-2867	1313	11	and	and	CCONJ
taxlaw-2867	1313	12	road	road	NOUN
taxlaw-2867	1313	13	initiative	initiative	NOUN
taxlaw-2867	1313	14	:	:	PUNCT
taxlaw-2867	1313	15	65	65	NUM
taxlaw-2867	1313	16	countries	country	NOUN
taxlaw-2867	1313	17	and	and	CCONJ
taxlaw-2867	1313	18	beyond	beyond	ADP
taxlaw-2867	1313	19	,	,	PUNCT
taxlaw-2867	1313	20	fung	fung	PROPN
taxlaw-2867	1313	21	bus	bus	NOUN
taxlaw-2867	1313	22	.	.	PUNCT
taxlaw-2867	1314	1	intelligence	intelligence	PROPN
taxlaw-2867	1314	2	ctr	ctr	PROPN
taxlaw-2867	1314	3	.	.	PUNCT
taxlaw-2867	1315	1	(	(	PUNCT
taxlaw-2867	1315	2	may	may	PROPN
taxlaw-2867	1315	3	2016	2016	NUM
taxlaw-2867	1315	4	)	)	PUNCT
taxlaw-2867	1316	1	,	,	PUNCT
taxlaw-2867	1316	2	https://www.fbicgroup.com/sites/default/files/b%26r_initiative_65_countries_and_beyond.pdf	https://www.fbicgroup.com/sites/default/files/b%26r_initiative_65_countries_and_beyond.pdf	VERB
taxlaw-2867	1317	1	[	[	X
taxlaw-2867	1317	2	https://perma.cc/s97w-38ud	https://perma.cc/s97w-38ud	X
taxlaw-2867	1317	3	]	]	X
taxlaw-2867	1317	4	;	;	PUNCT
taxlaw-2867	1317	5	see	see	VERB
taxlaw-2867	1317	6	also	also	ADV
taxlaw-2867	1317	7	wang	wang	PROPN
taxlaw-2867	1317	8	wenjing	wenjing	PROPN
taxlaw-2867	1317	9	&	&	CCONJ
taxlaw-2867	1317	10	lai	lai	PROPN
taxlaw-2867	1317	11	hongyu	hongyu	PROPN
taxlaw-2867	1317	12	,	,	PUNCT
taxlaw-2867	1317	13	supra	supra	PROPN
taxlaw-2867	1317	14	note	note	NOUN
taxlaw-2867	1317	15	319	319	NUM
taxlaw-2867	1317	16	(	(	PUNCT
taxlaw-2867	1317	17	discussing	discuss	VERB
taxlaw-2867	1317	18	the	the	DET
taxlaw-2867	1317	19	political	political	ADJ
taxlaw-2867	1317	20	and	and	CCONJ
taxlaw-2867	1317	21	economic	economic	ADJ
taxlaw-2867	1317	22	characteristics	characteristic	NOUN
taxlaw-2867	1317	23	of	of	ADP
taxlaw-2867	1317	24	countries	country	NOUN
taxlaw-2867	1317	25	along	along	ADP
taxlaw-2867	1317	26	the	the	DET
taxlaw-2867	1317	27	belt	belt	NOUN
taxlaw-2867	1317	28	and	and	CCONJ
taxlaw-2867	1317	29	road	road	NOUN
taxlaw-2867	1317	30	initiative	initiative	NOUN
taxlaw-2867	1317	31	)	)	PUNCT
taxlaw-2867	1317	32	.	.	PUNCT
taxlaw-2867	1318	1	138	138	NUM
taxlaw-2867	1319	1	[	[	X
taxlaw-2867	1319	2	vol.10:1	vol.10:1	PROPN
taxlaw-2867	1319	3	columbia	columbia	PROPN
taxlaw-2867	1319	4	journal	journal	PROPN
taxlaw-2867	1319	5	of	of	ADP
taxlaw-2867	1319	6	tax	tax	NOUN
taxlaw-2867	1319	7	law	law	NOUN
taxlaw-2867	1319	8	through	through	ADP
taxlaw-2867	1319	9	the	the	DET
taxlaw-2867	1319	10	initiative	initiative	NOUN
taxlaw-2867	1319	11	,	,	PUNCT
taxlaw-2867	1319	12	china	china	PROPN
taxlaw-2867	1319	13	is	be	AUX
taxlaw-2867	1319	14	poised	poise	VERB
taxlaw-2867	1319	15	to	to	PART
taxlaw-2867	1319	16	be	be	AUX
taxlaw-2867	1319	17	become	become	VERB
taxlaw-2867	1319	18	the	the	DET
taxlaw-2867	1319	19	dominant	dominant	ADJ
taxlaw-2867	1319	20	economic	economic	ADJ
taxlaw-2867	1319	21	player	player	NOUN
taxlaw-2867	1319	22	across	across	ADP
taxlaw-2867	1319	23	central	central	ADJ
taxlaw-2867	1319	24	and	and	CCONJ
taxlaw-2867	1319	25	southeast	southeast	ADJ
taxlaw-2867	1319	26	asia.422	asia.422	ADV
taxlaw-2867	1319	27	as	as	ADP
taxlaw-2867	1319	28	a	a	DET
taxlaw-2867	1319	29	result	result	NOUN
taxlaw-2867	1319	30	,	,	PUNCT
taxlaw-2867	1319	31	china	china	PROPN
taxlaw-2867	1319	32	will	will	AUX
taxlaw-2867	1319	33	likely	likely	ADV
taxlaw-2867	1319	34	be	be	AUX
taxlaw-2867	1319	35	able	able	ADJ
taxlaw-2867	1319	36	to	to	PART
taxlaw-2867	1319	37	leverage	leverage	VERB
taxlaw-2867	1319	38	its	its	PRON
taxlaw-2867	1319	39	role	role	NOUN
taxlaw-2867	1319	40	as	as	ADP
taxlaw-2867	1319	41	the	the	DET
taxlaw-2867	1319	42	primary	primary	ADJ
taxlaw-2867	1319	43	source	source	NOUN
taxlaw-2867	1319	44	of	of	ADP
taxlaw-2867	1319	45	foreign	foreign	ADJ
taxlaw-2867	1319	46	capital	capital	NOUN
taxlaw-2867	1319	47	investment	investment	NOUN
taxlaw-2867	1319	48	for	for	ADP
taxlaw-2867	1319	49	most	most	ADJ
taxlaw-2867	1319	50	countries	country	NOUN
taxlaw-2867	1319	51	along	along	ADP
taxlaw-2867	1319	52	the	the	DET
taxlaw-2867	1319	53	initiative	initiative	NOUN
taxlaw-2867	1319	54	to	to	PART
taxlaw-2867	1319	55	push	push	VERB
taxlaw-2867	1319	56	for	for	ADP
taxlaw-2867	1319	57	new	new	ADJ
taxlaw-2867	1319	58	international	international	ADJ
taxlaw-2867	1319	59	tax	tax	NOUN
taxlaw-2867	1319	60	norms	norm	NOUN
taxlaw-2867	1319	61	.	.	PUNCT
taxlaw-2867	1320	1	multiple	multiple	ADJ
taxlaw-2867	1320	2	chinese	chinese	ADJ
taxlaw-2867	1320	3	scholars	scholar	NOUN
taxlaw-2867	1320	4	have	have	AUX
taxlaw-2867	1320	5	suggested	suggest	VERB
taxlaw-2867	1320	6	that	that	SCONJ
taxlaw-2867	1320	7	china	china	PROPN
taxlaw-2867	1320	8	can	can	AUX
taxlaw-2867	1320	9	use	use	VERB
taxlaw-2867	1320	10	its	its	PRON
taxlaw-2867	1320	11	economic	economic	ADJ
taxlaw-2867	1320	12	influence	influence	NOUN
taxlaw-2867	1320	13	along	along	ADP
taxlaw-2867	1320	14	the	the	DET
taxlaw-2867	1320	15	belt	belt	NOUN
taxlaw-2867	1320	16	and	and	CCONJ
taxlaw-2867	1320	17	road	road	NOUN
taxlaw-2867	1320	18	initiative	initiative	NOUN
taxlaw-2867	1320	19	to	to	PART
taxlaw-2867	1320	20	develop	develop	VERB
taxlaw-2867	1320	21	new	new	ADJ
taxlaw-2867	1320	22	regional	regional	ADJ
taxlaw-2867	1320	23	tax	tax	NOUN
taxlaw-2867	1320	24	rules	rule	NOUN
taxlaw-2867	1320	25	or	or	CCONJ
taxlaw-2867	1320	26	even	even	ADV
taxlaw-2867	1320	27	a	a	DET
taxlaw-2867	1320	28	comprehensive	comprehensive	ADJ
taxlaw-2867	1320	29	regional	regional	ADJ
taxlaw-2867	1320	30	tax	tax	NOUN
taxlaw-2867	1320	31	agreement	agreement	NOUN
taxlaw-2867	1320	32	.	.	PUNCT
taxlaw-2867	1321	1	after	after	ADP
taxlaw-2867	1321	2	first	first	ADV
taxlaw-2867	1321	3	shaping	shape	VERB
taxlaw-2867	1321	4	new	new	ADJ
taxlaw-2867	1321	5	international	international	ADJ
taxlaw-2867	1321	6	tax	tax	NOUN
taxlaw-2867	1321	7	rules	rule	NOUN
taxlaw-2867	1321	8	along	along	ADP
taxlaw-2867	1321	9	the	the	DET
taxlaw-2867	1321	10	belt	belt	NOUN
taxlaw-2867	1321	11	and	and	CCONJ
taxlaw-2867	1321	12	road	road	NOUN
taxlaw-2867	1321	13	countries	country	NOUN
taxlaw-2867	1321	14	,	,	PUNCT
taxlaw-2867	1321	15	china	china	PROPN
taxlaw-2867	1321	16	will	will	AUX
taxlaw-2867	1321	17	then	then	ADV
taxlaw-2867	1321	18	be	be	AUX
taxlaw-2867	1321	19	able	able	ADJ
taxlaw-2867	1321	20	to	to	PART
taxlaw-2867	1321	21	more	more	ADV
taxlaw-2867	1321	22	strongly	strongly	ADV
taxlaw-2867	1321	23	influence	influence	VERB
taxlaw-2867	1321	24	international	international	ADJ
taxlaw-2867	1321	25	tax	tax	NOUN
taxlaw-2867	1321	26	law	law	NOUN
taxlaw-2867	1321	27	around	around	ADP
taxlaw-2867	1321	28	the	the	DET
taxlaw-2867	1321	29	globe.423	globe.423	ADJ
taxlaw-2867	1321	30	cao	cao	NOUN
taxlaw-2867	1321	31	mingxing	mingxing	NOUN
taxlaw-2867	1321	32	of	of	ADP
taxlaw-2867	1321	33	the	the	DET
taxlaw-2867	1321	34	central	central	ADJ
taxlaw-2867	1321	35	university	university	NOUN
taxlaw-2867	1321	36	of	of	ADP
taxlaw-2867	1321	37	economics	economic	NOUN
taxlaw-2867	1321	38	and	and	CCONJ
taxlaw-2867	1321	39	finance	finance	NOUN
taxlaw-2867	1321	40	has	have	AUX
taxlaw-2867	1321	41	even	even	ADV
taxlaw-2867	1321	42	suggested	suggest	VERB
taxlaw-2867	1321	43	that	that	SCONJ
taxlaw-2867	1321	44	china	china	PROPN
taxlaw-2867	1321	45	can	can	AUX
taxlaw-2867	1321	46	use	use	VERB
taxlaw-2867	1321	47	the	the	DET
taxlaw-2867	1321	48	belt	belt	NOUN
taxlaw-2867	1321	49	and	and	CCONJ
taxlaw-2867	1321	50	road	road	NOUN
taxlaw-2867	1321	51	as	as	ADP
taxlaw-2867	1321	52	a	a	DET
taxlaw-2867	1321	53	basis	basis	NOUN
taxlaw-2867	1321	54	for	for	ADP
taxlaw-2867	1321	55	a	a	DET
taxlaw-2867	1321	56	new	new	ADJ
taxlaw-2867	1321	57	international	international	ADJ
taxlaw-2867	1321	58	tax	tax	NOUN
taxlaw-2867	1321	59	reform	reform	NOUN
taxlaw-2867	1321	60	strategy	strategy	NOUN
taxlaw-2867	1321	61	of	of	ADP
taxlaw-2867	1321	62	“	"	PUNCT
taxlaw-2867	1321	63	neo	neo	NOUN
taxlaw-2867	1321	64	-	-	NOUN
taxlaw-2867	1321	65	beps	bep	NOUN
taxlaw-2867	1321	66	”	"	PUNCT
taxlaw-2867	1321	67	(	(	PUNCT
taxlaw-2867	1321	68	base	base	NOUN
taxlaw-2867	1321	69	expansion	expansion	NOUN
taxlaw-2867	1321	70	and	and	CCONJ
taxlaw-2867	1321	71	profit	profit	NOUN
taxlaw-2867	1321	72	sharing	sharing	NOUN
taxlaw-2867	1321	73	)	)	PUNCT
taxlaw-2867	1321	74	which	which	PRON
taxlaw-2867	1321	75	would	would	AUX
taxlaw-2867	1321	76	embrace	embrace	VERB
taxlaw-2867	1321	77	more	more	ADV
taxlaw-2867	1321	78	substantive	substantive	ADJ
taxlaw-2867	1321	79	changes	change	NOUN
taxlaw-2867	1321	80	to	to	ADP
taxlaw-2867	1321	81	international	international	ADJ
taxlaw-2867	1321	82	tax	tax	NOUN
taxlaw-2867	1321	83	regime	regime	NOUN
taxlaw-2867	1321	84	than	than	ADP
taxlaw-2867	1321	85	the	the	DET
taxlaw-2867	1321	86	narrow	narrow	ADJ
taxlaw-2867	1321	87	and	and	CCONJ
taxlaw-2867	1321	88	“	"	PUNCT
taxlaw-2867	1321	89	neo	neo	ADJ
taxlaw-2867	1321	90	-	-	ADJ
taxlaw-2867	1321	91	liberal	liberal	ADJ
taxlaw-2867	1321	92	”	"	PUNCT
taxlaw-2867	1321	93	changes	change	NOUN
taxlaw-2867	1321	94	of	of	ADP
taxlaw-2867	1321	95	beps.424	beps.424	DET
taxlaw-2867	1321	96	these	these	DET
taxlaw-2867	1321	97	observations	observation	NOUN
taxlaw-2867	1321	98	indicate	indicate	VERB
taxlaw-2867	1321	99	china	china	PROPN
taxlaw-2867	1321	100	’s	’s	PART
taxlaw-2867	1321	101	recent	recent	ADJ
taxlaw-2867	1321	102	tax	tax	NOUN
taxlaw-2867	1321	103	treaties	treaty	NOUN
taxlaw-2867	1321	104	with	with	ADP
taxlaw-2867	1321	105	romania	romania	PROPN
taxlaw-2867	1321	106	and	and	CCONJ
taxlaw-2867	1321	107	cambodia	cambodia	PROPN
taxlaw-2867	1321	108	are	be	AUX
taxlaw-2867	1321	109	likely	likely	ADJ
taxlaw-2867	1321	110	only	only	ADV
taxlaw-2867	1321	111	the	the	DET
taxlaw-2867	1321	112	beginning	beginning	NOUN
taxlaw-2867	1321	113	of	of	ADP
taxlaw-2867	1321	114	chinese	chinese	ADJ
taxlaw-2867	1321	115	efforts	effort	NOUN
taxlaw-2867	1321	116	to	to	PART
taxlaw-2867	1321	117	negotiate	negotiate	VERB
taxlaw-2867	1321	118	for	for	ADP
taxlaw-2867	1321	119	new	new	ADJ
taxlaw-2867	1321	120	and	and	CCONJ
taxlaw-2867	1321	121	potentially	potentially	ADV
taxlaw-2867	1321	122	heterodox	heterodox	ADJ
taxlaw-2867	1321	123	tax	tax	NOUN
taxlaw-2867	1321	124	rules	rule	NOUN
taxlaw-2867	1321	125	with	with	ADP
taxlaw-2867	1321	126	countries	country	NOUN
taxlaw-2867	1321	127	along	along	ADP
taxlaw-2867	1321	128	the	the	DET
taxlaw-2867	1321	129	belt	belt	NOUN
taxlaw-2867	1321	130	and	and	CCONJ
taxlaw-2867	1321	131	road	road	NOUN
taxlaw-2867	1321	132	initiative	initiative	NOUN
taxlaw-2867	1321	133	.	.	PUNCT
taxlaw-2867	1322	1	in	in	ADP
taxlaw-2867	1322	2	conclusion	conclusion	NOUN
taxlaw-2867	1322	3	,	,	PUNCT
taxlaw-2867	1322	4	as	as	SCONJ
taxlaw-2867	1322	5	china	china	PROPN
taxlaw-2867	1322	6	gains	gain	VERB
taxlaw-2867	1322	7	greater	great	ADJ
taxlaw-2867	1322	8	influence	influence	NOUN
taxlaw-2867	1322	9	in	in	ADP
taxlaw-2867	1322	10	shaping	shape	VERB
taxlaw-2867	1322	11	the	the	DET
taxlaw-2867	1322	12	international	international	ADJ
taxlaw-2867	1322	13	tax	tax	NOUN
taxlaw-2867	1322	14	regime	regime	NOUN
taxlaw-2867	1322	15	,	,	PUNCT
taxlaw-2867	1322	16	its	its	PRON
taxlaw-2867	1322	17	preferences	preference	NOUN
taxlaw-2867	1322	18	for	for	ADP
taxlaw-2867	1322	19	international	international	ADJ
taxlaw-2867	1322	20	tax	tax	NOUN
taxlaw-2867	1322	21	rules	rule	NOUN
taxlaw-2867	1322	22	are	be	AUX
taxlaw-2867	1322	23	likely	likely	ADJ
taxlaw-2867	1322	24	to	to	PART
taxlaw-2867	1322	25	be	be	AUX
taxlaw-2867	1322	26	heavily	heavily	ADV
taxlaw-2867	1322	27	shaped	shape	VERB
taxlaw-2867	1322	28	by	by	ADP
taxlaw-2867	1322	29	its	its	PRON
taxlaw-2867	1322	30	system	system	NOUN
taxlaw-2867	1322	31	of	of	ADP
taxlaw-2867	1322	32	state	state	NOUN
taxlaw-2867	1322	33	capitalism	capitalism	NOUN
taxlaw-2867	1322	34	.	.	PUNCT
taxlaw-2867	1323	1	just	just	ADV
taxlaw-2867	1323	2	as	as	SCONJ
taxlaw-2867	1323	3	chinese	chinese	ADJ
taxlaw-2867	1323	4	domestic	domestic	ADJ
taxlaw-2867	1323	5	tax	tax	NOUN
taxlaw-2867	1323	6	policy	policy	NOUN
taxlaw-2867	1323	7	reforms	reform	NOUN
taxlaw-2867	1323	8	have	have	AUX
taxlaw-2867	1323	9	been	be	AUX
taxlaw-2867	1323	10	driven	drive	VERB
taxlaw-2867	1323	11	by	by	ADP
taxlaw-2867	1323	12	the	the	DET
taxlaw-2867	1323	13	central	central	ADJ
taxlaw-2867	1323	14	government	government	NOUN
taxlaw-2867	1323	15	theories	theory	NOUN
taxlaw-2867	1323	16	of	of	ADP
taxlaw-2867	1323	17	industrial	industrial	ADJ
taxlaw-2867	1323	18	planning	planning	NOUN
taxlaw-2867	1323	19	and	and	CCONJ
taxlaw-2867	1323	20	soe	soe	PROPN
taxlaw-2867	1323	21	governance	governance	NOUN
taxlaw-2867	1323	22	,	,	PUNCT
taxlaw-2867	1323	23	chinese	chinese	ADJ
taxlaw-2867	1323	24	international	international	ADJ
taxlaw-2867	1323	25	tax	tax	NOUN
taxlaw-2867	1323	26	policy	policy	NOUN
taxlaw-2867	1323	27	will	will	AUX
taxlaw-2867	1323	28	be	be	AUX
taxlaw-2867	1323	29	designed	design	VERB
taxlaw-2867	1323	30	to	to	PART
taxlaw-2867	1323	31	help	help	VERB
taxlaw-2867	1323	32	china	china	PROPN
taxlaw-2867	1323	33	’s	’s	PART
taxlaw-2867	1323	34	current	current	ADJ
taxlaw-2867	1323	35	national	national	ADJ
taxlaw-2867	1323	36	champion	champion	NOUN
taxlaw-2867	1323	37	soes	soe	NOUN
taxlaw-2867	1323	38	grow	grow	VERB
taxlaw-2867	1323	39	into	into	ADP
taxlaw-2867	1323	40	global	global	ADJ
taxlaw-2867	1323	41	champions	champion	NOUN
taxlaw-2867	1323	42	.	.	PUNCT
taxlaw-2867	1324	1	as	as	ADP
taxlaw-2867	1324	2	a	a	DET
taxlaw-2867	1324	3	result	result	NOUN
taxlaw-2867	1324	4	,	,	PUNCT
taxlaw-2867	1324	5	tax	tax	NOUN
taxlaw-2867	1324	6	policy	policy	NOUN
taxlaw-2867	1324	7	-	-	PUNCT
taxlaw-2867	1324	8	makers	maker	NOUN
taxlaw-2867	1324	9	in	in	ADP
taxlaw-2867	1324	10	both	both	DET
taxlaw-2867	1324	11	oecd	oecd	PROPN
taxlaw-2867	1324	12	countries	country	NOUN
taxlaw-2867	1324	13	and	and	CCONJ
taxlaw-2867	1324	14	those	those	PRON
taxlaw-2867	1324	15	along	along	ADP
taxlaw-2867	1324	16	the	the	DET
taxlaw-2867	1324	17	belt	belt	NOUN
taxlaw-2867	1324	18	and	and	CCONJ
taxlaw-2867	1324	19	road	road	NOUN
taxlaw-2867	1324	20	must	must	AUX
taxlaw-2867	1324	21	remain	remain	VERB
taxlaw-2867	1324	22	cognizant	cognizant	ADJ
taxlaw-2867	1324	23	of	of	ADP
taxlaw-2867	1324	24	the	the	DET
taxlaw-2867	1324	25	fact	fact	NOUN
taxlaw-2867	1324	26	that	that	SCONJ
taxlaw-2867	1324	27	due	due	ADP
taxlaw-2867	1324	28	to	to	ADP
taxlaw-2867	1324	29	its	its	PRON
taxlaw-2867	1324	30	unique	unique	ADJ
taxlaw-2867	1324	31	economic	economic	ADJ
taxlaw-2867	1324	32	system	system	NOUN
taxlaw-2867	1324	33	,	,	PUNCT
taxlaw-2867	1324	34	china	china	PROPN
taxlaw-2867	1324	35	may	may	AUX
taxlaw-2867	1324	36	pursue	pursue	VERB
taxlaw-2867	1324	37	tax	tax	NOUN
taxlaw-2867	1324	38	policies	policy	NOUN
taxlaw-2867	1324	39	and	and	CCONJ
taxlaw-2867	1324	40	norms	norm	VERB
taxlaw-2867	1324	41	orthogonal	orthogonal	ADJ
taxlaw-2867	1324	42	to	to	ADP
taxlaw-2867	1324	43	the	the	DET
taxlaw-2867	1324	44	traditional	traditional	ADJ
taxlaw-2867	1324	45	battle	battle	NOUN
taxlaw-2867	1324	46	lines	line	NOUN
taxlaw-2867	1324	47	between	between	ADP
taxlaw-2867	1324	48	developed	developed	ADJ
taxlaw-2867	1324	49	and	and	CCONJ
taxlaw-2867	1324	50	developing	develop	VERB
taxlaw-2867	1324	51	countries	country	NOUN
taxlaw-2867	1324	52	.	.	PUNCT
taxlaw-2867	1325	1	to	to	PART
taxlaw-2867	1325	2	take	take	VERB
taxlaw-2867	1325	3	just	just	ADV
taxlaw-2867	1325	4	one	one	NUM
taxlaw-2867	1325	5	example	example	NOUN
taxlaw-2867	1325	6	,	,	PUNCT
taxlaw-2867	1325	7	tax	tax	NOUN
taxlaw-2867	1325	8	treaty	treaty	NOUN
taxlaw-2867	1325	9	provisions	provision	NOUN
taxlaw-2867	1325	10	defining	define	VERB
taxlaw-2867	1325	11	tax	tax	NOUN
taxlaw-2867	1325	12	exempt	exempt	ADJ
taxlaw-2867	1325	13	government	government	NOUN
taxlaw-2867	1325	14	entities	entity	NOUN
taxlaw-2867	1325	15	—	—	PUNCT
taxlaw-2867	1325	16	relatively	relatively	ADV
taxlaw-2867	1325	17	inconsequential	inconsequential	ADJ
taxlaw-2867	1325	18	for	for	ADP
taxlaw-2867	1325	19	the	the	DET
taxlaw-2867	1325	20	vast	vast	ADJ
taxlaw-2867	1325	21	majority	majority	NOUN
taxlaw-2867	1325	22	of	of	ADP
taxlaw-2867	1325	23	treaties	treaty	NOUN
taxlaw-2867	1325	24	between	between	ADP
taxlaw-2867	1325	25	free	free	ADJ
taxlaw-2867	1325	26	market	market	NOUN
taxlaw-2867	1325	27	economies	economy	NOUN
taxlaw-2867	1325	28	—	—	PUNCT
taxlaw-2867	1325	29	may	may	AUX
taxlaw-2867	1325	30	become	become	VERB
taxlaw-2867	1325	31	the	the	DET
taxlaw-2867	1325	32	next	next	ADJ
taxlaw-2867	1325	33	flashpoint	flashpoint	NOUN
taxlaw-2867	1325	34	in	in	ADP
taxlaw-2867	1325	35	international	international	ADJ
taxlaw-2867	1325	36	tax	tax	NOUN
taxlaw-2867	1325	37	diplomacy	diplomacy	NOUN
taxlaw-2867	1325	38	.	.	PUNCT
taxlaw-2867	1326	1	to	to	PART
taxlaw-2867	1326	2	prevent	prevent	VERB
taxlaw-2867	1326	3	such	such	ADJ
taxlaw-2867	1326	4	disputes	dispute	NOUN
taxlaw-2867	1326	5	from	from	ADP
taxlaw-2867	1326	6	fracturing	fracture	VERB
taxlaw-2867	1326	7	the	the	DET
taxlaw-2867	1326	8	international	international	ADJ
taxlaw-2867	1326	9	tax	tax	NOUN
taxlaw-2867	1326	10	regime	regime	NOUN
taxlaw-2867	1326	11	,	,	PUNCT
taxlaw-2867	1326	12	new	new	ADJ
taxlaw-2867	1326	13	international	international	ADJ
taxlaw-2867	1326	14	agreements	agreement	NOUN
taxlaw-2867	1326	15	may	may	AUX
taxlaw-2867	1326	16	be	be	AUX
taxlaw-2867	1326	17	required	require	VERB
taxlaw-2867	1326	18	concerning	concern	VERB
taxlaw-2867	1326	19	the	the	DET
taxlaw-2867	1326	20	appropriate	appropriate	ADJ
taxlaw-2867	1326	21	tax	tax	NOUN
taxlaw-2867	1326	22	treatment	treatment	NOUN
taxlaw-2867	1326	23	of	of	ADP
taxlaw-2867	1326	24	state	state	NOUN
taxlaw-2867	1326	25	-	-	PUNCT
taxlaw-2867	1326	26	owned	own	VERB
taxlaw-2867	1326	27	entities	entity	NOUN
taxlaw-2867	1326	28	and	and	CCONJ
taxlaw-2867	1326	29	the	the	DET
taxlaw-2867	1326	30	appropriate	appropriate	ADJ
taxlaw-2867	1326	31	boundaries	boundary	NOUN
taxlaw-2867	1326	32	for	for	ADP
taxlaw-2867	1326	33	assistance	assistance	NOUN
taxlaw-2867	1326	34	offered	offer	VERB
taxlaw-2867	1326	35	by	by	ADP
taxlaw-2867	1326	36	state	state	NOUN
taxlaw-2867	1326	37	tax	tax	NOUN
taxlaw-2867	1326	38	administration	administration	NOUN
taxlaw-2867	1326	39	to	to	ADP
taxlaw-2867	1326	40	domestic	domestic	ADJ
taxlaw-2867	1326	41	corporations	corporation	NOUN
taxlaw-2867	1326	42	.	.	PUNCT
taxlaw-2867	1327	1	policy	policy	NOUN
taxlaw-2867	1327	2	-	-	PUNCT
taxlaw-2867	1327	3	makers	maker	NOUN
taxlaw-2867	1327	4	must	must	AUX
taxlaw-2867	1327	5	be	be	AUX
taxlaw-2867	1327	6	proactive	proactive	ADJ
taxlaw-2867	1327	7	in	in	ADP
taxlaw-2867	1327	8	recognizing	recognize	VERB
taxlaw-2867	1327	9	and	and	CCONJ
taxlaw-2867	1327	10	addressing	address	VERB
taxlaw-2867	1327	11	the	the	DET
taxlaw-2867	1327	12	challenges	challenge	NOUN
taxlaw-2867	1327	13	to	to	ADP
taxlaw-2867	1327	14	the	the	DET
taxlaw-2867	1327	15	current	current	ADJ
taxlaw-2867	1327	16	international	international	ADJ
taxlaw-2867	1327	17	tax	tax	NOUN
taxlaw-2867	1327	18	system	system	NOUN
taxlaw-2867	1327	19	posed	pose	VERB
taxlaw-2867	1327	20	by	by	ADP
taxlaw-2867	1327	21	future	future	ADJ
taxlaw-2867	1327	22	chinese	chinese	ADJ
taxlaw-2867	1327	23	international	international	ADJ
taxlaw-2867	1327	24	tax	tax	NOUN
taxlaw-2867	1327	25	policies	policy	NOUN
taxlaw-2867	1327	26	motivated	motivate	VERB
taxlaw-2867	1327	27	by	by	ADP
taxlaw-2867	1327	28	state	state	NOUN
taxlaw-2867	1327	29	capitalism	capitalism	NOUN
taxlaw-2867	1327	30	.	.	PUNCT
taxlaw-2867	1328	1	422	422	NUM
taxlaw-2867	1328	2	see	see	VERB
taxlaw-2867	1328	3	e.g.	e.g.	ADV
taxlaw-2867	1328	4	,	,	PUNCT
taxlaw-2867	1328	5	william	william	PROPN
taxlaw-2867	1328	6	t.	t.	PROPN
taxlaw-2867	1328	7	wilson	wilson	PROPN
taxlaw-2867	1328	8	,	,	PUNCT
taxlaw-2867	1328	9	china	china	PROPN
taxlaw-2867	1328	10	’s	’s	PART
taxlaw-2867	1328	11	huge	huge	ADJ
taxlaw-2867	1328	12	‘	'	PUNCT
taxlaw-2867	1328	13	one	one	NUM
taxlaw-2867	1328	14	belt	belt	NOUN
taxlaw-2867	1328	15	,	,	PUNCT
taxlaw-2867	1328	16	one	one	NUM
taxlaw-2867	1328	17	road	road	NOUN
taxlaw-2867	1328	18	’	'	PUNCT
taxlaw-2867	1328	19	initiative	initiative	NOUN
taxlaw-2867	1328	20	is	be	AUX
taxlaw-2867	1328	21	sweeping	sweep	VERB
taxlaw-2867	1328	22	central	central	ADJ
taxlaw-2867	1328	23	asia	asia	PROPN
taxlaw-2867	1328	24	,	,	PUNCT
taxlaw-2867	1328	25	heritage	heritage	NOUN
taxlaw-2867	1328	26	found	find	VERB
taxlaw-2867	1328	27	.	.	PUNCT
taxlaw-2867	1329	1	(	(	PUNCT
taxlaw-2867	1329	2	nov	nov	PROPN
taxlaw-2867	1329	3	.	.	PROPN
taxlaw-2867	1329	4	21	21	NUM
taxlaw-2867	1329	5	,	,	PUNCT
taxlaw-2867	1329	6	2016	2016	NUM
taxlaw-2867	1329	7	)	)	PUNCT
taxlaw-2867	1329	8	,	,	PUNCT
taxlaw-2867	1329	9	https://www.heritage.org/asia/commentary/chinas-huge-one-belt-one-roadinitiative-sweeping-central-asia	https://www.heritage.org/asia/commentary/chinas-huge-one-belt-one-roadinitiative-sweeping-central-asia	PROPN
taxlaw-2867	1330	1	[	[	X
taxlaw-2867	1330	2	https://perma.cc/j5fy-6dx2	https://perma.cc/j5fy-6dx2	X
taxlaw-2867	1330	3	]	]	X
taxlaw-2867	1330	4	(	(	PUNCT
taxlaw-2867	1330	5	“	"	PUNCT
taxlaw-2867	1330	6	in	in	ADP
taxlaw-2867	1330	7	2013	2013	NUM
taxlaw-2867	1330	8	,	,	PUNCT
taxlaw-2867	1330	9	trade	trade	NOUN
taxlaw-2867	1330	10	between	between	ADP
taxlaw-2867	1330	11	china	china	PROPN
taxlaw-2867	1330	12	and	and	CCONJ
taxlaw-2867	1330	13	the	the	DET
taxlaw-2867	1330	14	five	five	NUM
taxlaw-2867	1330	15	central	central	ADJ
taxlaw-2867	1330	16	asian	asian	ADJ
taxlaw-2867	1330	17	states	state	NOUN
taxlaw-2867	1330	18	…	…	PUNCT
taxlaw-2867	1330	19	totaled	total	VERB
taxlaw-2867	1330	20	$	$	SYM
taxlaw-2867	1330	21	50	50	NUM
taxlaw-2867	1330	22	billion	billion	NUM
taxlaw-2867	1330	23	,	,	PUNCT
taxlaw-2867	1330	24	while	while	SCONJ
taxlaw-2867	1330	25	the	the	DET
taxlaw-2867	1330	26	five	five	NUM
taxlaw-2867	1330	27	states	state	NOUN
taxlaw-2867	1330	28	’	'	PUNCT
taxlaw-2867	1330	29	trade	trade	NOUN
taxlaw-2867	1330	30	with	with	ADP
taxlaw-2867	1330	31	russia	russia	PROPN
taxlaw-2867	1330	32	—	—	PUNCT
taxlaw-2867	1330	33	previously	previously	ADV
taxlaw-2867	1330	34	the	the	DET
taxlaw-2867	1330	35	region	region	NOUN
taxlaw-2867	1330	36	’s	’s	PART
taxlaw-2867	1330	37	top	top	ADJ
taxlaw-2867	1330	38	economic	economic	ADJ
taxlaw-2867	1330	39	player	player	NOUN
taxlaw-2867	1330	40	—	—	PUNCT
taxlaw-2867	1330	41	amounted	amount	VERB
taxlaw-2867	1330	42	to	to	ADP
taxlaw-2867	1330	43	only	only	ADV
taxlaw-2867	1330	44	$	$	SYM
taxlaw-2867	1330	45	30	30	NUM
taxlaw-2867	1330	46	billion	billion	NUM
taxlaw-2867	1330	47	.	.	PUNCT
taxlaw-2867	1330	48	”	"	PUNCT
taxlaw-2867	1330	49	)	)	PUNCT
taxlaw-2867	1330	50	.	.	PUNCT
taxlaw-2867	1331	1	423	423	NUM
taxlaw-2867	1331	2	see	see	VERB
taxlaw-2867	1331	3	qi	qi	PROPN
taxlaw-2867	1331	4	tong	tong	PROPN
taxlaw-2867	1331	5	,	,	PUNCT
taxlaw-2867	1331	6	supra	supra	PROPN
taxlaw-2867	1331	7	note	note	PROPN
taxlaw-2867	1331	8	344	344	NUM
taxlaw-2867	1331	9	;	;	PUNCT
taxlaw-2867	1331	10	zhang	zhang	PROPN
taxlaw-2867	1331	11	meihong	meihong	PROPN
taxlaw-2867	1332	1	[	[	X
taxlaw-2867	1332	2	张美红	张美红	X
taxlaw-2867	1332	3	]	]	X
taxlaw-2867	1332	4	,	,	PUNCT
taxlaw-2867	1332	5	wogou	wogou	PROPN
taxlaw-2867	1332	6	qiye	qiye	PROPN
taxlaw-2867	1332	7	haiwai	haiwai	PROPN
taxlaw-2867	1333	1	touzi	touzi	PROPN
taxlaw-2867	1333	2	she	she	PRON
taxlaw-2867	1333	3	shui	shui	VERB
taxlaw-2867	1334	1	fengxian	fengxian	PROPN
taxlaw-2867	1335	1	ji	ji	PROPN
taxlaw-2867	1336	1	qi	qi	PROPN
taxlaw-2867	1337	1	yingdui	yingdui	PROPN
taxlaw-2867	1338	1	[	[	X
taxlaw-2867	1338	2	我国企业海外投资涉税风险及其应对	我国企业海外投资涉税风险及其应对	NOUN
taxlaw-2867	1338	3	]	]	X
taxlaw-2867	1338	4	(	(	PUNCT
taxlaw-2867	1338	5	tax	tax	NOUN
taxlaw-2867	1338	6	risks	risk	NOUN
taxlaw-2867	1338	7	of	of	ADP
taxlaw-2867	1338	8	chinese	chinese	ADJ
taxlaw-2867	1338	9	enterprises	enterprise	NOUN
taxlaw-2867	1338	10	’	'	PUNCT
taxlaw-2867	1338	11	overseas	overseas	ADJ
taxlaw-2867	1338	12	investment	investment	NOUN
taxlaw-2867	1338	13	and	and	CCONJ
taxlaw-2867	1338	14	their	their	PRON
taxlaw-2867	1338	15	countermeasures	countermeasure	NOUN
taxlaw-2867	1338	16	)	)	PUNCT
taxlaw-2867	1338	17	,	,	PUNCT
taxlaw-2867	1338	18	1	1	NUM
taxlaw-2867	1338	19	tax’n	tax’n	NUM
taxlaw-2867	1338	20	res	re	NOUN
taxlaw-2867	1338	21	.	.	PUNCT
taxlaw-2867	1339	1	j.	j.	PROPN
taxlaw-2867	1339	2	79	79	NUM
taxlaw-2867	1339	3	(	(	PUNCT
taxlaw-2867	1339	4	2017	2017	NUM
taxlaw-2867	1339	5	)	)	PUNCT
taxlaw-2867	1340	1	[	[	X
taxlaw-2867	1340	2	税务研究	税务研究	X
taxlaw-2867	1340	3	]	]	X
taxlaw-2867	1340	4	.	.	PUNCT
taxlaw-2867	1341	1	424	424	NUM
taxlaw-2867	1341	2	see	see	VERB
taxlaw-2867	1341	3	cao	cao	PROPN
taxlaw-2867	1341	4	mingxing	mingxe	VERB
taxlaw-2867	1341	5	[	[	X
taxlaw-2867	1341	6	曹明星	曹明星	X
taxlaw-2867	1341	7	]	]	X
taxlaw-2867	1341	8	,	,	PUNCT
taxlaw-2867	1341	9	neo	neo	NOUN
taxlaw-2867	1341	10	-	-	NOUN
taxlaw-2867	1341	11	beps	bep	NOUN
taxlaw-2867	1341	12	:	:	PUNCT
taxlaw-2867	1341	13	tigong	tigong	NOUN
taxlaw-2867	1341	14	“	"	PUNCT
taxlaw-2867	1341	15	yidai	yidai	PROPN
taxlaw-2867	1341	16	yilu	yilu	PROPN
taxlaw-2867	1341	17	”	"	PUNCT
taxlaw-2867	1341	18	linian	linian	PROPN
taxlaw-2867	1341	19	xia	xia	PROPN
taxlaw-2867	1341	20	de	de	PROPN
taxlaw-2867	1341	21	guoji	guoji	PROPN
taxlaw-2867	1341	22	shui	shui	PROPN
taxlaw-2867	1341	23	gai	gai	PROPN
taxlaw-2867	1342	1	fang’an	fang’an	PROPN
taxlaw-2867	1343	1	[	[	X
taxlaw-2867	1343	2	neobeps：提供“一带一路”理念下的国际税改方案	neobeps：提供“一带一路”理念下的国际税改方案	X
taxlaw-2867	1343	3	]	]	X
taxlaw-2867	1343	4	(	(	PUNCT
taxlaw-2867	1343	5	neo	neo	NOUN
taxlaw-2867	1343	6	-	-	NOUN
taxlaw-2867	1343	7	beps	bep	NOUN
taxlaw-2867	1343	8	:	:	PUNCT
taxlaw-2867	1343	9	providing	provide	VERB
taxlaw-2867	1343	10	an	an	DET
taxlaw-2867	1343	11	international	international	ADJ
taxlaw-2867	1343	12	tax	tax	NOUN
taxlaw-2867	1343	13	reform	reform	NOUN
taxlaw-2867	1343	14	program	program	NOUN
taxlaw-2867	1343	15	under	under	ADP
taxlaw-2867	1343	16	the	the	DET
taxlaw-2867	1343	17	belt	belt	NOUN
taxlaw-2867	1343	18	and	and	CCONJ
taxlaw-2867	1343	19	road	road	NOUN
taxlaw-2867	1343	20	initiative	initiative	NOUN
taxlaw-2867	1343	21	)	)	PUNCT
taxlaw-2867	1343	22	,	,	PUNCT
taxlaw-2867	1343	23	china	china	PROPN
taxlaw-2867	1343	24	tax	tax	PROPN
taxlaw-2867	1343	25	news	news	PROPN
taxlaw-2867	1343	26	,	,	PUNCT
taxlaw-2867	1343	27	may	may	AUX
taxlaw-2867	1343	28	10	10	NUM
taxlaw-2867	1343	29	,	,	PUNCT
taxlaw-2867	1343	30	2017	2017	NUM
taxlaw-2867	1343	31	[	[	X
taxlaw-2867	1343	32	中国税务报	中国税务报	NOUN
taxlaw-2867	1343	33	]	]	PUNCT
taxlaw-2867	1343	34	.	.	PUNCT