id	sid	tid	token	lemma	pos
taxlaw-8368	1	1	microsoft	microsoft	PROPN
taxlaw-8368	1	2	word	word	PROPN
taxlaw-8368	1	3	ordower	ordower	PROPN
taxlaw-8368	1	4	article	article	PROPN
taxlaw-8368	1	5	formatted.docx	formatted.docx	NUM
taxlaw-8368	1	6	uniform	uniform	ADJ
taxlaw-8368	1	7	international	international	ADJ
taxlaw-8368	1	8	tax	tax	NOUN
taxlaw-8368	1	9	collection	collection	NOUN
taxlaw-8368	1	10	and	and	CCONJ
taxlaw-8368	1	11	distribution	distribution	NOUN
taxlaw-8368	1	12	for	for	ADP
taxlaw-8368	1	13	global	global	ADJ
taxlaw-8368	1	14	development	development	NOUN
taxlaw-8368	1	15	,	,	PUNCT
taxlaw-8368	1	16	a	a	DET
taxlaw-8368	1	17	utopian	utopian	ADJ
taxlaw-8368	1	18	beps	bep	NOUN
taxlaw-8368	1	19	alternative	alternative	ADJ
taxlaw-8368	1	20	henry	henry	PROPN
taxlaw-8368	1	21	ordower	ordower	PROPN
taxlaw-8368	1	22	*	*	PROPN
taxlaw-8368	2	1	abstract	abstract	ADV
taxlaw-8368	2	2	under	under	ADP
taxlaw-8368	2	3	the	the	DET
taxlaw-8368	2	4	guise	guise	NOUN
taxlaw-8368	2	5	of	of	ADP
taxlaw-8368	2	6	compelling	compelling	ADJ
taxlaw-8368	2	7	multinational	multinational	ADJ
taxlaw-8368	2	8	enterprises	enterprise	NOUN
taxlaw-8368	2	9	(	(	PUNCT
taxlaw-8368	2	10	mnes	mne	NOUN
taxlaw-8368	2	11	)	)	PUNCT
taxlaw-8368	2	12	to	to	PART
taxlaw-8368	2	13	pay	pay	VERB
taxlaw-8368	2	14	their	their	PRON
taxlaw-8368	2	15	fair	fair	ADJ
taxlaw-8368	2	16	share	share	NOUN
taxlaw-8368	2	17	of	of	ADP
taxlaw-8368	2	18	income	income	NOUN
taxlaw-8368	2	19	taxes	taxis	NOUN
taxlaw-8368	2	20	,	,	PUNCT
taxlaw-8368	2	21	the	the	DET
taxlaw-8368	2	22	oecd	oecd	PROPN
taxlaw-8368	2	23	and	and	CCONJ
taxlaw-8368	2	24	other	other	ADJ
taxlaw-8368	2	25	multinational	multinational	ADJ
taxlaw-8368	2	26	agencies	agency	NOUN
taxlaw-8368	2	27	have	have	AUX
taxlaw-8368	2	28	introduced	introduce	VERB
taxlaw-8368	2	29	proposals	proposal	NOUN
taxlaw-8368	2	30	to	to	PART
taxlaw-8368	2	31	prevent	prevent	VERB
taxlaw-8368	2	32	mnes	mne	NOUN
taxlaw-8368	2	33	from	from	ADP
taxlaw-8368	2	34	eroding	erode	VERB
taxlaw-8368	2	35	the	the	DET
taxlaw-8368	2	36	income	income	NOUN
taxlaw-8368	2	37	tax	tax	NOUN
taxlaw-8368	2	38	base	base	NOUN
taxlaw-8368	2	39	of	of	ADP
taxlaw-8368	2	40	developed	develop	VERB
taxlaw-8368	2	41	economies	economy	NOUN
taxlaw-8368	2	42	by	by	ADP
taxlaw-8368	2	43	continuing	continue	VERB
taxlaw-8368	2	44	to	to	PART
taxlaw-8368	2	45	shift	shift	VERB
taxlaw-8368	2	46	income	income	NOUN
taxlaw-8368	2	47	artificially	artificially	ADV
taxlaw-8368	2	48	to	to	ADP
taxlaw-8368	2	49	low	low	ADJ
taxlaw-8368	2	50	or	or	CCONJ
taxlaw-8368	2	51	zero	zero	NUM
taxlaw-8368	2	52	tax	tax	NOUN
taxlaw-8368	2	53	jurisdictions	jurisdiction	NOUN
taxlaw-8368	2	54	.	.	PUNCT
taxlaw-8368	3	1	some	some	PRON
taxlaw-8368	3	2	of	of	ADP
taxlaw-8368	3	3	the	the	DET
taxlaw-8368	3	4	proposals	proposal	NOUN
taxlaw-8368	3	5	have	have	AUX
taxlaw-8368	3	6	garnered	garner	VERB
taxlaw-8368	3	7	substantial	substantial	ADJ
taxlaw-8368	3	8	multinational	multinational	ADJ
taxlaw-8368	3	9	support	support	NOUN
taxlaw-8368	3	10	,	,	PUNCT
taxlaw-8368	3	11	including	include	VERB
taxlaw-8368	3	12	recent	recent	ADJ
taxlaw-8368	3	13	support	support	NOUN
taxlaw-8368	3	14	from	from	ADP
taxlaw-8368	3	15	the	the	DET
taxlaw-8368	3	16	new	new	ADJ
taxlaw-8368	3	17	u.s	u.s	PROPN
taxlaw-8368	3	18	.	.	PROPN
taxlaw-8368	3	19	presidential	presidential	ADJ
taxlaw-8368	3	20	administration	administration	NOUN
taxlaw-8368	3	21	for	for	ADP
taxlaw-8368	3	22	a	a	DET
taxlaw-8368	3	23	global	global	ADJ
taxlaw-8368	3	24	minimum	minimum	ADJ
taxlaw-8368	3	25	tax	tax	NOUN
taxlaw-8368	3	26	.	.	PUNCT
taxlaw-8368	4	1	this	this	DET
taxlaw-8368	4	2	article	article	NOUN
taxlaw-8368	4	3	reviews	review	VERB
taxlaw-8368	4	4	many	many	ADJ
taxlaw-8368	4	5	of	of	ADP
taxlaw-8368	4	6	those	those	DET
taxlaw-8368	4	7	international	international	ADJ
taxlaw-8368	4	8	proposals	proposal	NOUN
taxlaw-8368	4	9	.	.	PUNCT
taxlaw-8368	5	1	the	the	DET
taxlaw-8368	5	2	proposals	proposal	NOUN
taxlaw-8368	5	3	tend	tend	VERB
taxlaw-8368	5	4	to	to	PART
taxlaw-8368	5	5	concentrate	concentrate	VERB
taxlaw-8368	5	6	the	the	DET
taxlaw-8368	5	7	incremental	incremental	ADJ
taxlaw-8368	5	8	tax	tax	NOUN
taxlaw-8368	5	9	revenue	revenue	NOUN
taxlaw-8368	5	10	from	from	ADP
taxlaw-8368	5	11	the	the	DET
taxlaw-8368	5	12	prevention	prevention	NOUN
taxlaw-8368	5	13	of	of	ADP
taxlaw-8368	5	14	base	base	NOUN
taxlaw-8368	5	15	erosion	erosion	NOUN
taxlaw-8368	5	16	into	into	ADP
taxlaw-8368	5	17	the	the	DET
taxlaw-8368	5	18	treasuries	treasury	NOUN
taxlaw-8368	5	19	of	of	ADP
taxlaw-8368	5	20	the	the	DET
taxlaw-8368	5	21	developed	develop	VERB
taxlaw-8368	5	22	economies	economy	NOUN
taxlaw-8368	5	23	although	although	SCONJ
taxlaw-8368	5	24	the	the	DET
taxlaw-8368	5	25	minimum	minimum	ADJ
taxlaw-8368	5	26	tax	tax	NOUN
taxlaw-8368	5	27	proposal	proposal	NOUN
taxlaw-8368	5	28	known	know	VERB
taxlaw-8368	5	29	as	as	ADP
taxlaw-8368	5	30	globe	globe	NOUN
taxlaw-8368	5	31	encourages	encourage	VERB
taxlaw-8368	5	32	low	low	ADJ
taxlaw-8368	5	33	tax	tax	NOUN
taxlaw-8368	5	34	countries	country	NOUN
taxlaw-8368	5	35	to	to	PART
taxlaw-8368	5	36	adopt	adopt	VERB
taxlaw-8368	5	37	the	the	DET
taxlaw-8368	5	38	minimum	minimum	ADJ
taxlaw-8368	5	39	rate	rate	NOUN
taxlaw-8368	5	40	.	.	PUNCT
taxlaw-8368	6	1	the	the	DET
taxlaw-8368	6	2	likelihood	likelihood	NOUN
taxlaw-8368	6	3	that	that	SCONJ
taxlaw-8368	6	4	zero	zero	NUM
taxlaw-8368	6	5	tax	tax	NOUN
taxlaw-8368	6	6	countries	country	NOUN
taxlaw-8368	6	7	will	will	AUX
taxlaw-8368	6	8	transition	transition	VERB
taxlaw-8368	6	9	successfully	successfully	ADV
taxlaw-8368	6	10	to	to	ADP
taxlaw-8368	6	11	imposing	impose	VERB
taxlaw-8368	6	12	the	the	DET
taxlaw-8368	6	13	minimum	minimum	ADJ
taxlaw-8368	6	14	tax	tax	NOUN
taxlaw-8368	6	15	seems	seem	VERB
taxlaw-8368	6	16	uncertain	uncertain	ADJ
taxlaw-8368	6	17	.	.	PUNCT
taxlaw-8368	7	1	developed	develop	VERB
taxlaw-8368	7	2	economies	economy	NOUN
taxlaw-8368	7	3	lack	lack	VERB
taxlaw-8368	7	4	a	a	DET
taxlaw-8368	7	5	compelling	compelling	ADJ
taxlaw-8368	7	6	moral	moral	ADJ
taxlaw-8368	7	7	claim	claim	NOUN
taxlaw-8368	7	8	to	to	ADP
taxlaw-8368	7	9	incremental	incremental	ADJ
taxlaw-8368	7	10	revenue	revenue	NOUN
taxlaw-8368	7	11	so	so	SCONJ
taxlaw-8368	7	12	this	this	DET
taxlaw-8368	7	13	article	article	NOUN
taxlaw-8368	7	14	argues	argue	VERB
taxlaw-8368	7	15	that	that	SCONJ
taxlaw-8368	7	16	collecting	collect	VERB
taxlaw-8368	7	17	a	a	DET
taxlaw-8368	7	18	fair	fair	ADJ
taxlaw-8368	7	19	tax	tax	NOUN
taxlaw-8368	7	20	from	from	ADP
taxlaw-8368	7	21	mnes	mne	NOUN
taxlaw-8368	7	22	and	and	CCONJ
taxlaw-8368	7	23	other	other	ADJ
taxlaw-8368	7	24	taxpayers	taxpayer	NOUN
taxlaw-8368	7	25	should	should	AUX
taxlaw-8368	7	26	be	be	AUX
taxlaw-8368	7	27	a	a	DET
taxlaw-8368	7	28	goal	goal	NOUN
taxlaw-8368	7	29	that	that	PRON
taxlaw-8368	7	30	is	be	AUX
taxlaw-8368	7	31	independent	independent	ADJ
taxlaw-8368	7	32	of	of	ADP
taxlaw-8368	7	33	claims	claim	NOUN
taxlaw-8368	7	34	on	on	ADP
taxlaw-8368	7	35	that	that	DET
taxlaw-8368	7	36	revenue	revenue	NOUN
taxlaw-8368	7	37	.	.	PUNCT
taxlaw-8368	8	1	this	this	DET
taxlaw-8368	8	2	article	article	NOUN
taxlaw-8368	8	3	maintains	maintain	VERB
taxlaw-8368	8	4	that	that	PRON
taxlaw-8368	8	5	to	to	PART
taxlaw-8368	8	6	prevent	prevent	VERB
taxlaw-8368	8	7	tax	tax	NOUN
taxlaw-8368	8	8	base	base	NOUN
taxlaw-8368	8	9	erosion	erosion	NOUN
taxlaw-8368	8	10	,	,	PUNCT
taxlaw-8368	8	11	the	the	DET
taxlaw-8368	8	12	income	income	NOUN
taxlaw-8368	8	13	tax	tax	NOUN
taxlaw-8368	8	14	base	base	NOUN
taxlaw-8368	8	15	and	and	CCONJ
taxlaw-8368	8	16	administration	administration	NOUN
taxlaw-8368	8	17	must	must	AUX
taxlaw-8368	8	18	be	be	AUX
taxlaw-8368	8	19	uniform	uniform	ADJ
taxlaw-8368	8	20	across	across	ADP
taxlaw-8368	8	21	national	national	ADJ
taxlaw-8368	8	22	borders	border	NOUN
taxlaw-8368	8	23	and	and	CCONJ
taxlaw-8368	8	24	the	the	DET
taxlaw-8368	8	25	article	article	NOUN
taxlaw-8368	8	26	recommends	recommend	VERB
taxlaw-8368	8	27	applying	apply	VERB
taxlaw-8368	8	28	uniform	uniform	ADJ
taxlaw-8368	8	29	rules	rule	NOUN
taxlaw-8368	8	30	administered	administer	VERB
taxlaw-8368	8	31	by	by	ADP
taxlaw-8368	8	32	an	an	DET
taxlaw-8368	8	33	international	international	ADJ
taxlaw-8368	8	34	taxing	tax	VERB
taxlaw-8368	8	35	agency	agency	NOUN
taxlaw-8368	8	36	.	.	PUNCT
taxlaw-8368	9	1	the	the	DET
taxlaw-8368	9	2	article	article	NOUN
taxlaw-8368	9	3	explores	explore	VERB
taxlaw-8368	9	4	the	the	DET
taxlaw-8368	9	5	convergence	convergence	NOUN
taxlaw-8368	9	6	of	of	ADP
taxlaw-8368	9	7	tax	tax	NOUN
taxlaw-8368	9	8	rules	rule	NOUN
taxlaw-8368	9	9	under	under	ADP
taxlaw-8368	9	10	such	such	DET
taxlaw-8368	9	11	an	an	DET
taxlaw-8368	9	12	international	international	ADJ
taxlaw-8368	9	13	taxing	tax	VERB
taxlaw-8368	9	14	agency	agency	NOUN
taxlaw-8368	9	15	.	.	PUNCT
taxlaw-8368	10	1	distribution	distribution	NOUN
taxlaw-8368	10	2	of	of	ADP
taxlaw-8368	10	3	tax	tax	NOUN
taxlaw-8368	10	4	revenue	revenue	NOUN
taxlaw-8368	10	5	by	by	ADP
taxlaw-8368	10	6	the	the	DET
taxlaw-8368	10	7	international	international	ADJ
taxlaw-8368	10	8	agency	agency	NOUN
taxlaw-8368	10	9	should	should	AUX
taxlaw-8368	10	10	follow	follow	VERB
taxlaw-8368	10	11	contextualized	contextualized	ADJ
taxlaw-8368	10	12	need	need	NOUN
taxlaw-8368	10	13	.	.	PUNCT
taxlaw-8368	11	1	in	in	ADP
taxlaw-8368	11	2	addressing	address	VERB
taxlaw-8368	11	3	the	the	DET
taxlaw-8368	11	4	conundrum	conundrum	NOUN
taxlaw-8368	11	5	of	of	ADP
taxlaw-8368	11	6	absolute	absolute	ADJ
taxlaw-8368	11	7	poverty	poverty	NOUN
taxlaw-8368	11	8	in	in	ADP
taxlaw-8368	11	9	the	the	DET
taxlaw-8368	11	10	undeveloped	undeveloped	ADJ
taxlaw-8368	11	11	and	and	CCONJ
taxlaw-8368	11	12	developing	develop	VERB
taxlaw-8368	11	13	world	world	NOUN
taxlaw-8368	11	14	vis	vis	X
taxlaw-8368	11	15	á	á	X
taxlaw-8368	11	16	vis	vis	X
taxlaw-8368	11	17	relative	relative	ADJ
taxlaw-8368	11	18	poverty	poverty	NOUN
taxlaw-8368	11	19	in	in	ADP
taxlaw-8368	11	20	the	the	DET
taxlaw-8368	11	21	developed	developed	ADJ
taxlaw-8368	11	22	world	world	NOUN
taxlaw-8368	11	23	,	,	PUNCT
taxlaw-8368	11	24	the	the	DET
taxlaw-8368	11	25	article	article	NOUN
taxlaw-8368	11	26	proposes	propose	VERB
taxlaw-8368	11	27	that	that	SCONJ
taxlaw-8368	11	28	the	the	DET
taxlaw-8368	11	29	taxing	tax	VERB
taxlaw-8368	11	30	agency	agency	NOUN
taxlaw-8368	11	31	should	should	AUX
taxlaw-8368	11	32	distribute	distribute	VERB
taxlaw-8368	11	33	all	all	DET
taxlaw-8368	11	34	incremental	incremental	ADJ
taxlaw-8368	11	35	revenue	revenue	NOUN
taxlaw-8368	11	36	from	from	ADP
taxlaw-8368	11	37	the	the	DET
taxlaw-8368	11	38	uniform	uniform	ADJ
taxlaw-8368	11	39	tax	tax	NOUN
taxlaw-8368	11	40	where	where	SCONJ
taxlaw-8368	11	41	the	the	DET
taxlaw-8368	11	42	need	need	NOUN
taxlaw-8368	11	43	is	be	AUX
taxlaw-8368	11	44	greatest	great	ADJ
taxlaw-8368	11	45	to	to	PART
taxlaw-8368	11	46	ameliorate	ameliorate	VERB
taxlaw-8368	11	47	absolute	absolute	ADJ
taxlaw-8368	11	48	poverty	poverty	NOUN
taxlaw-8368	11	49	and	and	CCONJ
taxlaw-8368	11	50	improve	improve	VERB
taxlaw-8368	11	51	living	living	NOUN
taxlaw-8368	11	52	standards	standard	NOUN
taxlaw-8368	11	53	without	without	ADP
taxlaw-8368	11	54	regard	regard	NOUN
taxlaw-8368	11	55	to	to	ADP
taxlaw-8368	11	56	income	income	NOUN
taxlaw-8368	11	57	source	source	NOUN
taxlaw-8368	11	58	.	.	PUNCT
taxlaw-8368	12	1	the	the	DET
taxlaw-8368	12	2	location	location	NOUN
taxlaw-8368	12	3	of	of	ADP
taxlaw-8368	12	4	income	income	NOUN
taxlaw-8368	12	5	production	production	NOUN
taxlaw-8368	12	6	,	,	PUNCT
taxlaw-8368	12	7	destination	destination	NOUN
taxlaw-8368	12	8	of	of	ADP
taxlaw-8368	12	9	the	the	DET
taxlaw-8368	12	10	produced	produce	VERB
taxlaw-8368	12	11	*	*	PUNCT
taxlaw-8368	12	12	saint	saint	PROPN
taxlaw-8368	12	13	louis	louis	PROPN
taxlaw-8368	12	14	university	university	PROPN
taxlaw-8368	12	15	school	school	NOUN
taxlaw-8368	12	16	of	of	ADP
taxlaw-8368	12	17	law	law	NOUN
taxlaw-8368	12	18	.	.	PUNCT
taxlaw-8368	13	1	a.b	a.b	PROPN
taxlaw-8368	13	2	.	.	PROPN
taxlaw-8368	13	3	washington	washington	PROPN
taxlaw-8368	13	4	university	university	PROPN
taxlaw-8368	13	5	;	;	PUNCT
taxlaw-8368	13	6	m.a	m.a	PROPN
taxlaw-8368	13	7	.	.	PROPN
taxlaw-8368	13	8	,	,	PUNCT
taxlaw-8368	13	9	j.d	j.d	PROPN
taxlaw-8368	13	10	.	.	PROPN
taxlaw-8368	14	1	the	the	DET
taxlaw-8368	14	2	university	university	PROPN
taxlaw-8368	14	3	of	of	ADP
taxlaw-8368	14	4	chicago	chicago	PROPN
taxlaw-8368	14	5	.	.	PUNCT
taxlaw-8368	15	1	i	i	PRON
taxlaw-8368	15	2	am	be	AUX
taxlaw-8368	15	3	grateful	grateful	ADJ
taxlaw-8368	15	4	to	to	ADP
taxlaw-8368	15	5	hannah	hannah	PROPN
taxlaw-8368	15	6	meehan	meehan	PROPN
taxlaw-8368	15	7	(	(	PUNCT
taxlaw-8368	15	8	now	now	ADV
taxlaw-8368	15	9	,	,	PUNCT
taxlaw-8368	15	10	hannah	hannah	PROPN
taxlaw-8368	15	11	hope	hope	PROPN
taxlaw-8368	15	12	)	)	PUNCT
taxlaw-8368	15	13	,	,	PUNCT
taxlaw-8368	15	14	a	a	DET
taxlaw-8368	15	15	3rd	3rd	ADJ
taxlaw-8368	15	16	year	year	NOUN
taxlaw-8368	15	17	law	law	NOUN
taxlaw-8368	15	18	student	student	NOUN
taxlaw-8368	15	19	at	at	ADP
taxlaw-8368	15	20	saint	saint	PROPN
taxlaw-8368	15	21	louis	louis	PROPN
taxlaw-8368	15	22	university	university	PROPN
taxlaw-8368	15	23	school	school	NOUN
taxlaw-8368	15	24	of	of	ADP
taxlaw-8368	15	25	law	law	NOUN
taxlaw-8368	15	26	,	,	PUNCT
taxlaw-8368	15	27	for	for	ADP
taxlaw-8368	15	28	outstanding	outstanding	ADJ
taxlaw-8368	15	29	research	research	NOUN
taxlaw-8368	15	30	and	and	CCONJ
taxlaw-8368	15	31	facilitating	facilitate	VERB
taxlaw-8368	15	32	the	the	DET
taxlaw-8368	15	33	progress	progress	NOUN
taxlaw-8368	15	34	of	of	ADP
taxlaw-8368	15	35	this	this	DET
taxlaw-8368	15	36	paper	paper	NOUN
taxlaw-8368	15	37	.	.	PUNCT
taxlaw-8368	16	1	thanks	thank	NOUN
taxlaw-8368	16	2	also	also	ADV
taxlaw-8368	16	3	to	to	ADP
taxlaw-8368	16	4	david	david	PROPN
taxlaw-8368	16	5	kullman	kullman	PROPN
taxlaw-8368	16	6	,	,	PUNCT
taxlaw-8368	16	7	a	a	DET
taxlaw-8368	16	8	librarian	librarian	ADJ
taxlaw-8368	16	9	and	and	CCONJ
taxlaw-8368	16	10	library	library	NOUN
taxlaw-8368	16	11	liaison	liaison	NOUN
taxlaw-8368	16	12	,	,	PUNCT
taxlaw-8368	16	13	and	and	CCONJ
taxlaw-8368	16	14	joel	joel	PROPN
taxlaw-8368	16	15	ocampo	ocampo	PROPN
taxlaw-8368	16	16	,	,	PUNCT
taxlaw-8368	16	17	a	a	DET
taxlaw-8368	16	18	recent	recent	ADJ
taxlaw-8368	16	19	graduate	graduate	NOUN
taxlaw-8368	16	20	from	from	ADP
taxlaw-8368	16	21	saint	saint	PROPN
taxlaw-8368	16	22	louis	louis	PROPN
taxlaw-8368	16	23	university	university	PROPN
taxlaw-8368	16	24	school	school	NOUN
taxlaw-8368	16	25	of	of	ADP
taxlaw-8368	16	26	law	law	NOUN
taxlaw-8368	16	27	,	,	PUNCT
taxlaw-8368	16	28	for	for	ADP
taxlaw-8368	16	29	additional	additional	ADJ
taxlaw-8368	16	30	research	research	NOUN
taxlaw-8368	16	31	assistance	assistance	NOUN
taxlaw-8368	16	32	,	,	PUNCT
taxlaw-8368	16	33	and	and	CCONJ
taxlaw-8368	16	34	my	my	PRON
taxlaw-8368	16	35	spouse	spouse	NOUN
taxlaw-8368	16	36	ilene	ilene	PROPN
taxlaw-8368	16	37	ordower	ordower	NOUN
taxlaw-8368	16	38	for	for	ADP
taxlaw-8368	16	39	her	her	PRON
taxlaw-8368	16	40	support	support	NOUN
taxlaw-8368	16	41	and	and	CCONJ
taxlaw-8368	16	42	proofreading	proofreading	NOUN
taxlaw-8368	16	43	.	.	PUNCT
taxlaw-8368	17	1	special	special	ADJ
taxlaw-8368	17	2	thanks	thank	NOUN
taxlaw-8368	17	3	to	to	ADP
taxlaw-8368	17	4	allison	allison	PROPN
taxlaw-8368	17	5	christians	christians	PROPN
taxlaw-8368	17	6	for	for	ADP
taxlaw-8368	17	7	her	her	PRON
taxlaw-8368	17	8	time	time	NOUN
taxlaw-8368	17	9	in	in	ADP
taxlaw-8368	17	10	wading	wade	VERB
taxlaw-8368	17	11	through	through	ADP
taxlaw-8368	17	12	an	an	DET
taxlaw-8368	17	13	earlier	early	ADJ
taxlaw-8368	17	14	draft	draft	NOUN
taxlaw-8368	17	15	of	of	ADP
taxlaw-8368	17	16	this	this	DET
taxlaw-8368	17	17	paper	paper	NOUN
taxlaw-8368	17	18	to	to	PART
taxlaw-8368	17	19	provide	provide	VERB
taxlaw-8368	17	20	indispensable	indispensable	ADJ
taxlaw-8368	17	21	suggestions	suggestion	NOUN
taxlaw-8368	17	22	and	and	CCONJ
taxlaw-8368	17	23	to	to	ADP
taxlaw-8368	17	24	alexis	alexis	PROPN
taxlaw-8368	17	25	brassey	brassey	PROPN
taxlaw-8368	17	26	,	,	PUNCT
taxlaw-8368	17	27	my	my	PRON
taxlaw-8368	17	28	co	co	NOUN
taxlaw-8368	17	29	-	-	NOUN
taxlaw-8368	17	30	author	author	NOUN
taxlaw-8368	17	31	on	on	ADP
taxlaw-8368	17	32	a	a	DET
taxlaw-8368	17	33	related	related	ADJ
taxlaw-8368	17	34	article	article	NOUN
taxlaw-8368	17	35	,	,	PUNCT
taxlaw-8368	17	36	for	for	ADP
taxlaw-8368	17	37	his	his	PRON
taxlaw-8368	17	38	insights	insight	NOUN
taxlaw-8368	17	39	about	about	ADP
taxlaw-8368	17	40	relative	relative	ADJ
taxlaw-8368	17	41	and	and	CCONJ
taxlaw-8368	17	42	absolute	absolute	ADJ
taxlaw-8368	17	43	poverty	poverty	NOUN
taxlaw-8368	17	44	.	.	PUNCT
taxlaw-8368	18	1	thanks	thank	NOUN
taxlaw-8368	18	2	also	also	ADV
taxlaw-8368	18	3	to	to	ADP
taxlaw-8368	18	4	the	the	DET
taxlaw-8368	18	5	attendees	attendee	NOUN
taxlaw-8368	18	6	at	at	ADP
taxlaw-8368	18	7	the	the	DET
taxlaw-8368	18	8	presentation	presentation	NOUN
taxlaw-8368	18	9	of	of	ADP
taxlaw-8368	18	10	an	an	DET
taxlaw-8368	18	11	earlier	early	ADJ
taxlaw-8368	18	12	draft	draft	NOUN
taxlaw-8368	18	13	of	of	ADP
taxlaw-8368	18	14	this	this	DET
taxlaw-8368	18	15	paper	paper	NOUN
taxlaw-8368	18	16	at	at	ADP
taxlaw-8368	18	17	the	the	DET
taxlaw-8368	18	18	law	law	NOUN
taxlaw-8368	18	19	and	and	CCONJ
taxlaw-8368	18	20	society	society	NOUN
taxlaw-8368	18	21	2020	2020	NUM
taxlaw-8368	18	22	virtual	virtual	ADJ
taxlaw-8368	18	23	conference	conference	NOUN
taxlaw-8368	18	24	and	and	CCONJ
taxlaw-8368	18	25	to	to	ADP
taxlaw-8368	18	26	victor	victor	PROPN
taxlaw-8368	18	27	fleisher	fleisher	PROPN
taxlaw-8368	18	28	,	,	PUNCT
taxlaw-8368	18	29	victor	victor	PROPN
taxlaw-8368	18	30	thuronyi	thuronyi	PROPN
taxlaw-8368	18	31	,	,	PUNCT
taxlaw-8368	18	32	and	and	CCONJ
taxlaw-8368	18	33	reuven	reuven	VERB
taxlaw-8368	18	34	avi	avi	NOUN
taxlaw-8368	18	35	-	-	PUNCT
taxlaw-8368	18	36	yonah	yonah	NOUN
taxlaw-8368	18	37	for	for	ADP
taxlaw-8368	18	38	comments	comment	NOUN
taxlaw-8368	18	39	at	at	ADP
taxlaw-8368	18	40	the	the	DET
taxlaw-8368	18	41	2021	2021	NUM
taxlaw-8368	18	42	critical	critical	ADJ
taxlaw-8368	18	43	tax	tax	NOUN
taxlaw-8368	18	44	conference	conference	NOUN
taxlaw-8368	18	45	.	.	PUNCT
taxlaw-8368	19	1	finally	finally	ADV
taxlaw-8368	19	2	,	,	PUNCT
taxlaw-8368	19	3	many	many	ADJ
taxlaw-8368	19	4	thanks	thank	NOUN
taxlaw-8368	19	5	to	to	ADP
taxlaw-8368	19	6	the	the	DET
taxlaw-8368	19	7	editors	editor	NOUN
taxlaw-8368	19	8	and	and	CCONJ
taxlaw-8368	19	9	staff	staff	NOUN
taxlaw-8368	19	10	of	of	ADP
taxlaw-8368	19	11	the	the	DET
taxlaw-8368	19	12	columbia	columbia	PROPN
taxlaw-8368	19	13	journal	journal	PROPN
taxlaw-8368	19	14	of	of	ADP
taxlaw-8368	19	15	tax	tax	NOUN
taxlaw-8368	19	16	law	law	NOUN
taxlaw-8368	19	17	for	for	ADP
taxlaw-8368	19	18	their	their	PRON
taxlaw-8368	19	19	critical	critical	ADJ
taxlaw-8368	19	20	reading	reading	NOUN
taxlaw-8368	19	21	and	and	CCONJ
taxlaw-8368	19	22	commentary	commentary	NOUN
taxlaw-8368	19	23	preparing	prepare	VERB
taxlaw-8368	19	24	this	this	DET
taxlaw-8368	19	25	article	article	NOUN
taxlaw-8368	19	26	for	for	ADP
taxlaw-8368	19	27	publication	publication	NOUN
taxlaw-8368	19	28	.	.	PUNCT
taxlaw-8368	20	1	2021	2021	NUM
taxlaw-8368	20	2	]	]	PUNCT
taxlaw-8368	20	3	uniform	uniform	ADJ
taxlaw-8368	20	4	international	international	ADJ
taxlaw-8368	20	5	tax	tax	NOUN
taxlaw-8368	20	6	collection	collection	NOUN
taxlaw-8368	20	7	and	and	CCONJ
taxlaw-8368	20	8	distribution	distribution	NOUN
taxlaw-8368	20	9	127	127	NUM
taxlaw-8368	20	10	goods	good	NOUN
taxlaw-8368	20	11	and	and	CCONJ
taxlaw-8368	20	12	services	service	NOUN
taxlaw-8368	20	13	generating	generate	VERB
taxlaw-8368	20	14	the	the	DET
taxlaw-8368	20	15	income	income	NOUN
taxlaw-8368	20	16	,	,	PUNCT
taxlaw-8368	20	17	and	and	CCONJ
taxlaw-8368	20	18	residence	residence	NOUN
taxlaw-8368	20	19	of	of	ADP
taxlaw-8368	20	20	the	the	DET
taxlaw-8368	20	21	income	income	NOUN
taxlaw-8368	20	22	producers	producer	NOUN
taxlaw-8368	20	23	should	should	AUX
taxlaw-8368	20	24	not	not	PART
taxlaw-8368	20	25	determine	determine	VERB
taxlaw-8368	20	26	the	the	DET
taxlaw-8368	20	27	tax	tax	NOUN
taxlaw-8368	20	28	revenue	revenue	NOUN
taxlaw-8368	20	29	distribution	distribution	NOUN
taxlaw-8368	20	30	.	.	PUNCT
taxlaw-8368	21	1	rather	rather	ADV
taxlaw-8368	21	2	,	,	PUNCT
taxlaw-8368	21	3	the	the	DET
taxlaw-8368	21	4	use	use	NOUN
taxlaw-8368	21	5	of	of	ADP
taxlaw-8368	21	6	contextualized	contextualized	ADJ
taxlaw-8368	21	7	need	need	NOUN
taxlaw-8368	21	8	for	for	ADP
taxlaw-8368	21	9	distribution	distribution	NOUN
taxlaw-8368	21	10	determination	determination	NOUN
taxlaw-8368	21	11	will	will	AUX
taxlaw-8368	21	12	enable	enable	VERB
taxlaw-8368	21	13	developed	develop	VERB
taxlaw-8368	21	14	economies	economy	NOUN
taxlaw-8368	21	15	to	to	PART
taxlaw-8368	21	16	receive	receive	VERB
taxlaw-8368	21	17	sufficient	sufficient	ADJ
taxlaw-8368	21	18	revenue	revenue	NOUN
taxlaw-8368	21	19	to	to	PART
taxlaw-8368	21	20	maintain	maintain	VERB
taxlaw-8368	21	21	their	their	PRON
taxlaw-8368	21	22	existing	exist	VERB
taxlaw-8368	21	23	infrastructures	infrastructure	NOUN
taxlaw-8368	21	24	and	and	CCONJ
taxlaw-8368	21	25	governmental	governmental	ADJ
taxlaw-8368	21	26	services	service	NOUN
taxlaw-8368	21	27	.	.	PUNCT
taxlaw-8368	22	1	developed	develop	VERB
taxlaw-8368	22	2	economies	economy	NOUN
taxlaw-8368	22	3	should	should	AUX
taxlaw-8368	22	4	forego	forego	VERB
taxlaw-8368	22	5	new	new	ADJ
taxlaw-8368	22	6	revenue	revenue	NOUN
taxlaw-8368	22	7	,	,	PUNCT
taxlaw-8368	22	8	for	for	ADP
taxlaw-8368	22	9	which	which	PRON
taxlaw-8368	22	10	they	they	PRON
taxlaw-8368	22	11	have	have	AUX
taxlaw-8368	22	12	not	not	PART
taxlaw-8368	22	13	budgeted	budget	VERB
taxlaw-8368	22	14	,	,	PUNCT
taxlaw-8368	22	15	in	in	ADP
taxlaw-8368	22	16	favor	favor	NOUN
taxlaw-8368	22	17	of	of	ADP
taxlaw-8368	22	18	improving	improve	VERB
taxlaw-8368	22	19	worldwide	worldwide	ADJ
taxlaw-8368	22	20	living	living	NOUN
taxlaw-8368	22	21	conditions	condition	NOUN
taxlaw-8368	22	22	for	for	ADP
taxlaw-8368	22	23	all	all	PRON
taxlaw-8368	22	24	.	.	PUNCT
taxlaw-8368	23	1	the	the	DET
taxlaw-8368	23	2	proposals	proposal	NOUN
taxlaw-8368	23	3	for	for	ADP
taxlaw-8368	23	4	uniform	uniform	ADJ
taxlaw-8368	23	5	,	,	PUNCT
taxlaw-8368	23	6	worldwide	worldwide	ADJ
taxlaw-8368	23	7	taxation	taxation	NOUN
taxlaw-8368	23	8	and	and	CCONJ
taxlaw-8368	23	9	revenue	revenue	NOUN
taxlaw-8368	23	10	sharing	sharing	NOUN
taxlaw-8368	23	11	based	base	VERB
taxlaw-8368	23	12	on	on	ADP
taxlaw-8368	23	13	contextualized	contextualized	ADJ
taxlaw-8368	23	14	need	need	NOUN
taxlaw-8368	23	15	are	be	AUX
taxlaw-8368	23	16	admittedly	admittedly	ADV
taxlaw-8368	23	17	aspirational	aspirational	ADJ
taxlaw-8368	23	18	and	and	CCONJ
taxlaw-8368	23	19	utopian	utopian	ADJ
taxlaw-8368	23	20	but	but	CCONJ
taxlaw-8368	23	21	designed	design	VERB
taxlaw-8368	23	22	to	to	PART
taxlaw-8368	23	23	encourage	encourage	VERB
taxlaw-8368	23	24	debate	debate	NOUN
taxlaw-8368	23	25	on	on	ADP
taxlaw-8368	23	26	sharing	sharing	NOUN
taxlaw-8368	23	27	of	of	ADP
taxlaw-8368	23	28	resources	resource	NOUN
taxlaw-8368	23	29	in	in	ADP
taxlaw-8368	23	30	our	our	PRON
taxlaw-8368	23	31	increasingly	increasingly	ADV
taxlaw-8368	23	32	globalized	globalized	ADJ
taxlaw-8368	23	33	world	world	NOUN
taxlaw-8368	23	34	.	.	PUNCT
taxlaw-8368	24	1	i.	i.	PROPN
taxlaw-8368	24	2	introduction	introduction	NOUN
taxlaw-8368	24	3	..................................................................................................	..................................................................................................	PUNCT
taxlaw-8368	24	4	127	127	NUM
taxlaw-8368	24	5	ii	ii	NOUN
taxlaw-8368	24	6	.	.	PUNCT
taxlaw-8368	25	1	contextualizing	contextualize	VERB
taxlaw-8368	25	2	the	the	DET
taxlaw-8368	25	3	global	global	ADJ
taxlaw-8368	25	4	taxing	taxing	NOUN
taxlaw-8368	25	5	problem	problem	NOUN
taxlaw-8368	25	6	.............................	.............................	PUNCT
taxlaw-8368	26	1	129	129	NUM
taxlaw-8368	26	2	iii	iii	NOUN
taxlaw-8368	26	3	.	.	PUNCT
taxlaw-8368	26	4	regionalism	regionalism	NOUN
taxlaw-8368	26	5	and	and	CCONJ
taxlaw-8368	26	6	taxing	tax	VERB
taxlaw-8368	26	7	jurisdictions	jurisdiction	NOUN
taxlaw-8368	26	8	.............................................	.............................................	PUNCT
taxlaw-8368	26	9	137	137	NUM
taxlaw-8368	26	10	iv	iv	NOUN
taxlaw-8368	26	11	.	.	PUNCT
taxlaw-8368	27	1	international	international	ADJ
taxlaw-8368	27	2	tax	tax	NOUN
taxlaw-8368	27	3	competition	competition	NOUN
taxlaw-8368	27	4	and	and	CCONJ
taxlaw-8368	27	5	reallocating	reallocate	VERB
taxlaw-8368	27	6	the	the	DET
taxlaw-8368	27	7	tax	tax	NOUN
taxlaw-8368	27	8	base	base	NOUN
taxlaw-8368	27	9	......................................................................................................................	......................................................................................................................	PUNCT
taxlaw-8368	27	10	145	145	NUM
taxlaw-8368	27	11	a.	a.	NOUN
taxlaw-8368	27	12	beps	bep	NOUN
taxlaw-8368	27	13	and	and	CCONJ
taxlaw-8368	27	14	other	other	ADJ
taxlaw-8368	27	15	projects	project	NOUN
taxlaw-8368	27	16	..................................................................................	..................................................................................	PUNCT
taxlaw-8368	28	1	145	145	NUM
taxlaw-8368	28	2	b.	b.	PROPN
taxlaw-8368	28	3	globe	globe	PROPN
taxlaw-8368	28	4	–	–	PUNCT
taxlaw-8368	28	5	minimum	minimum	ADJ
taxlaw-8368	28	6	tax	tax	NOUN
taxlaw-8368	28	7	and	and	CCONJ
taxlaw-8368	28	8	base	base	NOUN
taxlaw-8368	28	9	erosion	erosion	NOUN
taxlaw-8368	28	10	.......................................................	.......................................................	PUNCT
taxlaw-8368	28	11	148	148	NUM
taxlaw-8368	28	12	c.	c.	NOUN
taxlaw-8368	28	13	tax	tax	NOUN
taxlaw-8368	28	14	competition	competition	NOUN
taxlaw-8368	28	15	,	,	PUNCT
taxlaw-8368	28	16	avoidance	avoidance	NOUN
taxlaw-8368	28	17	,	,	PUNCT
taxlaw-8368	28	18	and	and	CCONJ
taxlaw-8368	28	19	evasion	evasion	NOUN
taxlaw-8368	28	20	......................................................	......................................................	PUNCT
taxlaw-8368	28	21	152	152	NUM
taxlaw-8368	28	22	d.	d.	PROPN
taxlaw-8368	28	23	tax	tax	NOUN
taxlaw-8368	28	24	base	base	NOUN
taxlaw-8368	28	25	allocation	allocation	NOUN
taxlaw-8368	28	26	and	and	CCONJ
taxlaw-8368	28	27	apportionment	apportionment	NOUN
taxlaw-8368	28	28	.........................................................	.........................................................	PUNCT
taxlaw-8368	28	29	154	154	NUM
taxlaw-8368	28	30	v.	v.	ADP
taxlaw-8368	28	31	the	the	DET
taxlaw-8368	28	32	relative	relative	ADJ
taxlaw-8368	28	33	and	and	CCONJ
taxlaw-8368	28	34	absolute	absolute	ADJ
taxlaw-8368	28	35	poverty	poverty	NOUN
taxlaw-8368	28	36	conundrum	conundrum	NOUN
taxlaw-8368	28	37	......................	......................	PUNCT
taxlaw-8368	28	38	157	157	NUM
taxlaw-8368	28	39	vi	vi	NOUN
taxlaw-8368	28	40	.	.	PUNCT
taxlaw-8368	29	1	an	an	DET
taxlaw-8368	29	2	international	international	ADJ
taxlaw-8368	29	3	taxing	tax	VERB
taxlaw-8368	29	4	agency	agency	NOUN
taxlaw-8368	29	5	for	for	ADP
taxlaw-8368	29	6	an	an	DET
taxlaw-8368	29	7	economically	economically	ADV
taxlaw-8368	29	8	globalized	globalized	ADJ
taxlaw-8368	29	9	world	world	NOUN
taxlaw-8368	29	10	:	:	PUNCT
taxlaw-8368	29	11	abandoning	abandon	VERB
taxlaw-8368	29	12	mythical	mythical	ADJ
taxlaw-8368	29	13	tax	tax	NOUN
taxlaw-8368	29	14	sovereignty	sovereignty	NOUN
taxlaw-8368	29	15	.................................................................................................................................	.................................................................................................................................	NUM
taxlaw-8368	29	16	161	161	NUM
taxlaw-8368	29	17	vii	vii	PROPN
taxlaw-8368	29	18	.	.	PUNCT
taxlaw-8368	30	1	revenue	revenue	NOUN
taxlaw-8368	30	2	shares	share	NOUN
taxlaw-8368	30	3	..............................................................................................	..............................................................................................	PUNCT
taxlaw-8368	30	4	165	165	NUM
taxlaw-8368	30	5	viii.conclusion	viii.conclusion	NOUN
taxlaw-8368	30	6	.......................................................................................................	.......................................................................................................	PROPN
taxlaw-8368	30	7	170	170	NUM
taxlaw-8368	30	8	i.	i.	NOUN
taxlaw-8368	30	9	introduction	introduction	NOUN
taxlaw-8368	30	10	international	international	ADJ
taxlaw-8368	30	11	tax	tax	NOUN
taxlaw-8368	30	12	reform	reform	NOUN
taxlaw-8368	30	13	projects	project	NOUN
taxlaw-8368	30	14	,	,	PUNCT
taxlaw-8368	30	15	including	include	VERB
taxlaw-8368	30	16	the	the	DET
taxlaw-8368	30	17	oecd1	oecd1	ADJ
taxlaw-8368	30	18	base	base	NOUN
taxlaw-8368	30	19	erosion	erosion	NOUN
taxlaw-8368	30	20	and	and	CCONJ
taxlaw-8368	30	21	profit	profit	NOUN
taxlaw-8368	30	22	shifting	shifting	NOUN
taxlaw-8368	30	23	(	(	PUNCT
taxlaw-8368	30	24	beps	bep	NOUN
taxlaw-8368	30	25	)	)	PUNCT
taxlaw-8368	30	26	iterations	iteration	NOUN
taxlaw-8368	30	27	,	,	PUNCT
taxlaw-8368	30	28	seek	seek	VERB
taxlaw-8368	30	29	to	to	PART
taxlaw-8368	30	30	collect	collect	VERB
taxlaw-8368	30	31	additional	additional	ADJ
taxlaw-8368	30	32	tax	tax	NOUN
taxlaw-8368	30	33	from	from	ADP
taxlaw-8368	30	34	multi	multi	ADJ
taxlaw-8368	30	35	-	-	ADJ
taxlaw-8368	30	36	national	national	ADJ
taxlaw-8368	30	37	enterprises	enterprise	NOUN
taxlaw-8368	30	38	(	(	PUNCT
taxlaw-8368	30	39	mnes	mne	NOUN
taxlaw-8368	30	40	)	)	PUNCT
taxlaw-8368	30	41	under	under	ADP
taxlaw-8368	30	42	the	the	DET
taxlaw-8368	30	43	rubric	rubric	NOUN
taxlaw-8368	30	44	of	of	ADP
taxlaw-8368	30	45	fairer	fair	ADJ
taxlaw-8368	30	46	taxation	taxation	NOUN
taxlaw-8368	30	47	.	.	PUNCT
taxlaw-8368	31	1	the	the	DET
taxlaw-8368	31	2	reform	reform	NOUN
taxlaw-8368	31	3	projects	project	NOUN
taxlaw-8368	31	4	propose	propose	VERB
taxlaw-8368	31	5	various	various	ADJ
taxlaw-8368	31	6	methods	method	NOUN
taxlaw-8368	31	7	of	of	ADP
taxlaw-8368	31	8	reallocating	reallocate	VERB
taxlaw-8368	31	9	income	income	NOUN
taxlaw-8368	31	10	that	that	PRON
taxlaw-8368	31	11	taxpayers	taxpayer	NOUN
taxlaw-8368	31	12	have	have	AUX
taxlaw-8368	31	13	sourced	source	VERB
taxlaw-8368	31	14	to	to	PART
taxlaw-8368	31	15	low	low	VERB
taxlaw-8368	31	16	and	and	CCONJ
taxlaw-8368	31	17	zero	zero	NUM
taxlaw-8368	31	18	tax	tax	NOUN
taxlaw-8368	31	19	jurisdictions	jurisdiction	NOUN
taxlaw-8368	31	20	to	to	ADP
taxlaw-8368	31	21	affluent	affluent	ADJ
taxlaw-8368	31	22	developed	develop	VERB
taxlaw-8368	31	23	economies	economy	NOUN
taxlaw-8368	31	24	for	for	SCONJ
taxlaw-8368	31	25	those	those	DET
taxlaw-8368	31	26	economies	economy	NOUN
taxlaw-8368	31	27	to	to	PART
taxlaw-8368	31	28	tax	tax	VERB
taxlaw-8368	31	29	under	under	ADP
taxlaw-8368	31	30	their	their	PRON
taxlaw-8368	31	31	own	own	ADJ
taxlaw-8368	31	32	tax	tax	NOUN
taxlaw-8368	31	33	regimes	regime	NOUN
taxlaw-8368	31	34	.	.	PUNCT
taxlaw-8368	32	1	such	such	ADJ
taxlaw-8368	32	2	reallocations	reallocation	NOUN
taxlaw-8368	32	3	would	would	AUX
taxlaw-8368	32	4	concentrate	concentrate	VERB
taxlaw-8368	32	5	the	the	DET
taxlaw-8368	32	6	bulk	bulk	NOUN
taxlaw-8368	32	7	of	of	ADP
taxlaw-8368	32	8	incremental	incremental	ADJ
taxlaw-8368	32	9	tax	tax	NOUN
taxlaw-8368	32	10	revenue	revenue	NOUN
taxlaw-8368	32	11	into	into	ADP
taxlaw-8368	32	12	the	the	DET
taxlaw-8368	32	13	treasuries	treasury	NOUN
taxlaw-8368	32	14	of	of	ADP
taxlaw-8368	32	15	affluent	affluent	ADJ
taxlaw-8368	32	16	developed	develop	VERB
taxlaw-8368	32	17	economies	economy	NOUN
taxlaw-8368	32	18	.	.	PUNCT
taxlaw-8368	33	1	this	this	DET
taxlaw-8368	33	2	article	article	NOUN
taxlaw-8368	33	3	maintains	maintain	VERB
taxlaw-8368	33	4	that	that	SCONJ
taxlaw-8368	33	5	the	the	DET
taxlaw-8368	33	6	need	need	NOUN
taxlaw-8368	33	7	to	to	PART
taxlaw-8368	33	8	prevent	prevent	VERB
taxlaw-8368	33	9	taxpayers	taxpayer	NOUN
taxlaw-8368	33	10	from	from	ADP
taxlaw-8368	33	11	avoiding	avoid	VERB
taxlaw-8368	33	12	payment	payment	NOUN
taxlaw-8368	33	13	of	of	ADP
taxlaw-8368	33	14	a	a	DET
taxlaw-8368	33	15	fair	fair	ADJ
taxlaw-8368	33	16	tax	tax	NOUN
taxlaw-8368	33	17	amount	amount	NOUN
taxlaw-8368	33	18	should	should	AUX
taxlaw-8368	33	19	not	not	PART
taxlaw-8368	33	20	result	result	VERB
taxlaw-8368	33	21	in	in	ADP
taxlaw-8368	33	22	additional	additional	ADJ
taxlaw-8368	33	23	tax	tax	NOUN
taxlaw-8368	33	24	revenue	revenue	NOUN
taxlaw-8368	33	25	primarily	primarily	ADV
taxlaw-8368	33	26	for	for	ADP
taxlaw-8368	33	27	the	the	DET
taxlaw-8368	33	28	economically	economically	ADV
taxlaw-8368	33	29	developed	develop	VERB
taxlaw-8368	33	30	economies	economy	NOUN
taxlaw-8368	33	31	.	.	PUNCT
taxlaw-8368	34	1	arguments	argument	NOUN
taxlaw-8368	34	2	that	that	SCONJ
taxlaw-8368	34	3	the	the	DET
taxlaw-8368	34	4	right	right	NOUN
taxlaw-8368	34	5	to	to	PART
taxlaw-8368	34	6	tax	tax	VERB
taxlaw-8368	34	7	belongs	belong	VERB
taxlaw-8368	34	8	to	to	ADP
taxlaw-8368	34	9	the	the	DET
taxlaw-8368	34	10	developed	develop	VERB
taxlaw-8368	34	11	economies	economy	NOUN
taxlaw-8368	34	12	are	be	AUX
taxlaw-8368	34	13	largely	largely	ADV
taxlaw-8368	34	14	political	political	ADJ
taxlaw-8368	34	15	,	,	PUNCT
taxlaw-8368	34	16	not	not	PART
taxlaw-8368	34	17	moral	moral	ADJ
taxlaw-8368	34	18	.	.	PUNCT
taxlaw-8368	35	1	the	the	DET
taxlaw-8368	35	2	arguments	argument	NOUN
taxlaw-8368	35	3	lack	lack	VERB
taxlaw-8368	35	4	persuasive	persuasive	ADJ
taxlaw-8368	35	5	force	force	NOUN
taxlaw-8368	35	6	in	in	ADP
taxlaw-8368	35	7	a	a	DET
taxlaw-8368	35	8	world	world	NOUN
taxlaw-8368	35	9	of	of	ADP
taxlaw-8368	35	10	unequal	unequal	ADJ
taxlaw-8368	35	11	distribution	distribution	NOUN
taxlaw-8368	35	12	of	of	ADP
taxlaw-8368	35	13	wealth	wealth	NOUN
taxlaw-8368	35	14	and	and	CCONJ
taxlaw-8368	35	15	resources	resource	NOUN
taxlaw-8368	35	16	with	with	ADP
taxlaw-8368	35	17	which	which	PRON
taxlaw-8368	35	18	to	to	PART
taxlaw-8368	35	19	generate	generate	VERB
taxlaw-8368	35	20	wealth	wealth	NOUN
taxlaw-8368	35	21	.	.	PUNCT
taxlaw-8368	36	1	fair	fair	ADJ
taxlaw-8368	36	2	tax	tax	NOUN
taxlaw-8368	36	3	collection	collection	NOUN
taxlaw-8368	36	4	should	should	AUX
taxlaw-8368	36	5	yield	yield	VERB
taxlaw-8368	36	6	incremental	incremental	ADJ
taxlaw-8368	36	7	revenue	revenue	NOUN
taxlaw-8368	36	8	to	to	PART
taxlaw-8368	36	9	eliminate	eliminate	VERB
taxlaw-8368	36	10	poverty	poverty	NOUN
taxlaw-8368	36	11	and	and	CCONJ
taxlaw-8368	36	12	improve	improve	VERB
taxlaw-8368	36	13	living	living	NOUN
taxlaw-8368	36	14	conditions	condition	NOUN
taxlaw-8368	36	15	for	for	ADP
taxlaw-8368	36	16	all	all	DET
taxlaw-8368	36	17	people	people	NOUN
taxlaw-8368	36	18	worldwide	worldwide	ADV
taxlaw-8368	36	19	.	.	PUNCT
taxlaw-8368	37	1	current	current	ADJ
taxlaw-8368	37	2	international	international	ADJ
taxlaw-8368	37	3	tax	tax	NOUN
taxlaw-8368	37	4	reform	reform	NOUN
taxlaw-8368	37	5	projects	project	NOUN
taxlaw-8368	37	6	fail	fail	VERB
taxlaw-8368	37	7	to	to	PART
taxlaw-8368	37	8	address	address	VERB
taxlaw-8368	37	9	world	world	NOUN
taxlaw-8368	37	10	poverty	poverty	NOUN
taxlaw-8368	37	11	adequately	adequately	ADV
taxlaw-8368	37	12	.	.	PUNCT
taxlaw-8368	38	1	the	the	DET
taxlaw-8368	38	2	article	article	NOUN
taxlaw-8368	38	3	proposes	propose	VERB
taxlaw-8368	38	4	as	as	ADP
taxlaw-8368	38	5	an	an	DET
taxlaw-8368	38	6	alternative	alternative	NOUN
taxlaw-8368	38	7	to	to	ADP
taxlaw-8368	38	8	other	other	ADJ
taxlaw-8368	38	9	international	international	ADJ
taxlaw-8368	38	10	projects	project	NOUN
taxlaw-8368	38	11	the	the	DET
taxlaw-8368	38	12	creation	creation	NOUN
taxlaw-8368	38	13	of	of	ADP
taxlaw-8368	38	14	an	an	DET
taxlaw-8368	38	15	international	international	ADJ
taxlaw-8368	38	16	taxing	tax	VERB
taxlaw-8368	38	17	agency	agency	NOUN
taxlaw-8368	38	18	to	to	PART
taxlaw-8368	38	19	substitute	substitute	VERB
taxlaw-8368	38	20	for	for	ADP
taxlaw-8368	38	21	national	national	ADJ
taxlaw-8368	38	22	taxing	tax	VERB
taxlaw-8368	38	23	agencies	agency	NOUN
taxlaw-8368	38	24	worldwide	worldwide	ADV
taxlaw-8368	38	25	.	.	PUNCT
taxlaw-8368	39	1	the	the	DET
taxlaw-8368	39	2	1	1	NUM
taxlaw-8368	39	3	the	the	DET
taxlaw-8368	39	4	organisation	organisation	NOUN
taxlaw-8368	39	5	for	for	ADP
taxlaw-8368	39	6	economic	economic	ADJ
taxlaw-8368	39	7	co	co	NOUN
taxlaw-8368	39	8	-	-	NOUN
taxlaw-8368	39	9	operation	operation	NOUN
taxlaw-8368	39	10	and	and	CCONJ
taxlaw-8368	39	11	development	development	NOUN
taxlaw-8368	39	12	(	(	PUNCT
taxlaw-8368	39	13	oecd	oecd	PROPN
taxlaw-8368	39	14	)	)	PUNCT
taxlaw-8368	39	15	is	be	AUX
taxlaw-8368	39	16	a	a	DET
taxlaw-8368	39	17	member	member	NOUN
taxlaw-8368	39	18	organization	organization	NOUN
taxlaw-8368	39	19	with	with	ADP
taxlaw-8368	39	20	37	37	NUM
taxlaw-8368	39	21	developed	develop	VERB
taxlaw-8368	39	22	countries	country	NOUN
taxlaw-8368	39	23	as	as	ADP
taxlaw-8368	39	24	members	member	NOUN
taxlaw-8368	39	25	.	.	PUNCT
taxlaw-8368	40	1	member	member	NOUN
taxlaw-8368	40	2	countries	country	NOUN
taxlaw-8368	40	3	,	,	PUNCT
taxlaw-8368	40	4	oecd	oecd	PROPN
taxlaw-8368	40	5	,	,	PUNCT
taxlaw-8368	40	6	https://www.oecd	https://www.oecd	PROPN
taxlaw-8368	40	7	.org	.org	PUNCT
taxlaw-8368	40	8	/	/	SYM
taxlaw-8368	40	9	about	about	ADP
taxlaw-8368	40	10	/	/	SYM
taxlaw-8368	40	11	document	document	NOUN
taxlaw-8368	40	12	/	/	SYM
taxlaw-8368	40	13	list	list	NOUN
taxlaw-8368	40	14	-	-	PUNCT
taxlaw-8368	40	15	oecd	oecd	PROPN
taxlaw-8368	40	16	-	-	PUNCT
taxlaw-8368	40	17	member	member	NOUN
taxlaw-8368	40	18	-	-	PUNCT
taxlaw-8368	40	19	countries.htm	countries.htm	X
taxlaw-8368	41	1	[	[	X
taxlaw-8368	41	2	https://perma.cc/nhd4-a3bm	https://perma.cc/nhd4-a3bm	X
taxlaw-8368	41	3	]	]	X
taxlaw-8368	41	4	(	(	PUNCT
taxlaw-8368	41	5	last	last	ADJ
taxlaw-8368	41	6	visited	visit	VERB
taxlaw-8368	41	7	may	may	PROPN
taxlaw-8368	41	8	21	21	NUM
taxlaw-8368	41	9	,	,	PUNCT
taxlaw-8368	41	10	2020	2020	NUM
taxlaw-8368	41	11	)	)	PUNCT
taxlaw-8368	41	12	.	.	PUNCT
taxlaw-8368	42	1	128	128	NUM
taxlaw-8368	42	2	columbia	columbia	PROPN
taxlaw-8368	42	3	journal	journal	PROPN
taxlaw-8368	42	4	of	of	ADP
taxlaw-8368	42	5	tax	tax	NOUN
taxlaw-8368	42	6	law	law	NOUN
taxlaw-8368	43	1	[	[	X
taxlaw-8368	43	2	vol	vol	NOUN
taxlaw-8368	43	3	.	.	PUNCT
taxlaw-8368	44	1	12:126	12:126	NUM
taxlaw-8368	44	2	international	international	ADJ
taxlaw-8368	44	3	taxing	tax	VERB
taxlaw-8368	44	4	agency	agency	NOUN
taxlaw-8368	44	5	would	would	AUX
taxlaw-8368	44	6	target	target	VERB
taxlaw-8368	44	7	elimination	elimination	NOUN
taxlaw-8368	44	8	of	of	ADP
taxlaw-8368	44	9	world	world	NOUN
taxlaw-8368	44	10	poverty	poverty	NOUN
taxlaw-8368	44	11	.	.	PUNCT
taxlaw-8368	45	1	the	the	DET
taxlaw-8368	45	2	new	new	ADJ
taxlaw-8368	45	3	agency	agency	NOUN
taxlaw-8368	45	4	would	would	AUX
taxlaw-8368	45	5	have	have	VERB
taxlaw-8368	45	6	full	full	ADJ
taxlaw-8368	45	7	authority	authority	NOUN
taxlaw-8368	45	8	to	to	PART
taxlaw-8368	45	9	collect	collect	VERB
taxlaw-8368	45	10	income	income	NOUN
taxlaw-8368	45	11	taxes	taxis	NOUN
taxlaw-8368	45	12	from	from	ADP
taxlaw-8368	45	13	entities	entity	NOUN
taxlaw-8368	45	14	and	and	CCONJ
taxlaw-8368	45	15	individuals	individual	NOUN
taxlaw-8368	45	16	under	under	ADP
taxlaw-8368	45	17	uniform	uniform	PROPN
taxlaw-8368	45	18	international	international	ADJ
taxlaw-8368	45	19	,	,	PUNCT
taxlaw-8368	45	20	rather	rather	ADV
taxlaw-8368	45	21	than	than	ADP
taxlaw-8368	45	22	disparate	disparate	ADJ
taxlaw-8368	45	23	national	national	ADJ
taxlaw-8368	45	24	,	,	PUNCT
taxlaw-8368	45	25	taxing	tax	VERB
taxlaw-8368	45	26	rules	rule	NOUN
taxlaw-8368	45	27	and	and	CCONJ
taxlaw-8368	45	28	procedures	procedure	NOUN
taxlaw-8368	45	29	and	and	CCONJ
taxlaw-8368	45	30	to	to	PART
taxlaw-8368	45	31	distribute	distribute	VERB
taxlaw-8368	45	32	the	the	DET
taxlaw-8368	45	33	revenue	revenue	NOUN
taxlaw-8368	45	34	worldwide	worldwide	ADV
taxlaw-8368	45	35	.	.	PUNCT
taxlaw-8368	46	1	this	this	DET
taxlaw-8368	46	2	international	international	ADJ
taxlaw-8368	46	3	taxing	tax	VERB
taxlaw-8368	46	4	agency	agency	NOUN
taxlaw-8368	46	5	would	would	AUX
taxlaw-8368	46	6	render	render	VERB
taxlaw-8368	46	7	obsolete	obsolete	ADJ
taxlaw-8368	46	8	most	most	ADV
taxlaw-8368	46	9	or	or	CCONJ
taxlaw-8368	46	10	all	all	PRON
taxlaw-8368	46	11	international	international	ADJ
taxlaw-8368	46	12	tax	tax	NOUN
taxlaw-8368	46	13	reform	reform	NOUN
taxlaw-8368	46	14	projects	project	NOUN
taxlaw-8368	46	15	and	and	CCONJ
taxlaw-8368	46	16	eliminate	eliminate	VERB
taxlaw-8368	46	17	the	the	DET
taxlaw-8368	46	18	need	need	NOUN
taxlaw-8368	46	19	for	for	ADP
taxlaw-8368	46	20	most	most	ADJ
taxlaw-8368	46	21	or	or	CCONJ
taxlaw-8368	46	22	all	all	PRON
taxlaw-8368	46	23	tax	tax	NOUN
taxlaw-8368	46	24	treaties	treaty	NOUN
taxlaw-8368	46	25	and	and	CCONJ
taxlaw-8368	46	26	tax	tax	NOUN
taxlaw-8368	46	27	information	information	NOUN
taxlaw-8368	46	28	exchange	exchange	NOUN
taxlaw-8368	46	29	agreements	agreement	NOUN
taxlaw-8368	46	30	.	.	PUNCT
taxlaw-8368	47	1	uniform	uniform	ADJ
taxlaw-8368	47	2	rules	rule	NOUN
taxlaw-8368	47	3	and	and	CCONJ
taxlaw-8368	47	4	rates	rate	NOUN
taxlaw-8368	47	5	applicable	applicable	ADJ
taxlaw-8368	47	6	to	to	ADP
taxlaw-8368	47	7	all	all	DET
taxlaw-8368	47	8	income	income	NOUN
taxlaw-8368	47	9	worldwide	worldwide	ADV
taxlaw-8368	47	10	without	without	ADP
taxlaw-8368	47	11	regard	regard	NOUN
taxlaw-8368	47	12	to	to	ADP
taxlaw-8368	47	13	the	the	DET
taxlaw-8368	47	14	source	source	NOUN
taxlaw-8368	47	15	,	,	PUNCT
taxlaw-8368	47	16	residence	residence	NOUN
taxlaw-8368	47	17	,	,	PUNCT
taxlaw-8368	47	18	or	or	CCONJ
taxlaw-8368	47	19	market	market	NOUN
taxlaw-8368	47	20	from	from	ADP
taxlaw-8368	47	21	or	or	CCONJ
taxlaw-8368	47	22	in	in	ADP
taxlaw-8368	47	23	which	which	PRON
taxlaw-8368	47	24	the	the	DET
taxlaw-8368	47	25	income	income	NOUN
taxlaw-8368	47	26	is	be	AUX
taxlaw-8368	47	27	produced	produce	VERB
taxlaw-8368	47	28	will	will	AUX
taxlaw-8368	47	29	facilitate	facilitate	VERB
taxlaw-8368	47	30	the	the	DET
taxlaw-8368	47	31	collection	collection	NOUN
taxlaw-8368	47	32	of	of	ADP
taxlaw-8368	47	33	an	an	DET
taxlaw-8368	47	34	aggregate	aggregate	ADJ
taxlaw-8368	47	35	worldwide	worldwide	ADJ
taxlaw-8368	47	36	tax	tax	NOUN
taxlaw-8368	47	37	greater	great	ADJ
taxlaw-8368	47	38	in	in	ADP
taxlaw-8368	47	39	amount	amount	NOUN
taxlaw-8368	47	40	than	than	ADP
taxlaw-8368	47	41	that	that	PRON
taxlaw-8368	47	42	currently	currently	ADV
taxlaw-8368	47	43	collected	collect	VERB
taxlaw-8368	47	44	by	by	ADP
taxlaw-8368	47	45	all	all	DET
taxlaw-8368	47	46	the	the	DET
taxlaw-8368	47	47	fragmented	fragmented	ADJ
taxlaw-8368	47	48	,	,	PUNCT
taxlaw-8368	47	49	national	national	ADJ
taxlaw-8368	47	50	tax	tax	NOUN
taxlaw-8368	47	51	collection	collection	NOUN
taxlaw-8368	47	52	.	.	PUNCT
taxlaw-8368	48	1	unlike	unlike	ADP
taxlaw-8368	48	2	existing	exist	VERB
taxlaw-8368	48	3	national	national	ADJ
taxlaw-8368	48	4	tax	tax	NOUN
taxlaw-8368	48	5	systems	system	NOUN
taxlaw-8368	48	6	,	,	PUNCT
taxlaw-8368	48	7	such	such	DET
taxlaw-8368	48	8	a	a	DET
taxlaw-8368	48	9	tax	tax	NOUN
taxlaw-8368	48	10	,	,	PUNCT
taxlaw-8368	48	11	owing	owe	VERB
taxlaw-8368	48	12	to	to	ADP
taxlaw-8368	48	13	its	its	PRON
taxlaw-8368	48	14	uniformity	uniformity	NOUN
taxlaw-8368	48	15	,	,	PUNCT
taxlaw-8368	48	16	would	would	AUX
taxlaw-8368	48	17	not	not	PART
taxlaw-8368	48	18	favor	favor	VERB
taxlaw-8368	48	19	some	some	DET
taxlaw-8368	48	20	taxpayers	taxpayer	NOUN
taxlaw-8368	48	21	over	over	ADP
taxlaw-8368	48	22	others	other	NOUN
taxlaw-8368	48	23	.	.	PUNCT
taxlaw-8368	49	1	since	since	SCONJ
taxlaw-8368	49	2	the	the	DET
taxlaw-8368	49	3	global	global	ADJ
taxlaw-8368	49	4	tax	tax	NOUN
taxlaw-8368	49	5	will	will	AUX
taxlaw-8368	49	6	increase	increase	VERB
taxlaw-8368	49	7	tax	tax	NOUN
taxlaw-8368	49	8	revenue	revenue	NOUN
taxlaw-8368	49	9	collection	collection	NOUN
taxlaw-8368	49	10	materially	materially	ADV
taxlaw-8368	49	11	,	,	PUNCT
taxlaw-8368	49	12	distribution	distribution	NOUN
taxlaw-8368	49	13	initially	initially	ADV
taxlaw-8368	49	14	might	might	AUX
taxlaw-8368	49	15	follow	follow	VERB
taxlaw-8368	49	16	a	a	DET
taxlaw-8368	49	17	two	two	NUM
taxlaw-8368	49	18	-	-	PUNCT
taxlaw-8368	49	19	step	step	NOUN
taxlaw-8368	49	20	formula	formula	NOUN
taxlaw-8368	49	21	.	.	PUNCT
taxlaw-8368	50	1	the	the	DET
taxlaw-8368	50	2	first	first	ADJ
taxlaw-8368	50	3	step	step	NOUN
taxlaw-8368	50	4	would	would	AUX
taxlaw-8368	50	5	hold	hold	VERB
taxlaw-8368	50	6	each	each	DET
taxlaw-8368	50	7	country	country	NOUN
taxlaw-8368	50	8	harmless	harmless	ADJ
taxlaw-8368	50	9	from	from	ADP
taxlaw-8368	50	10	tax	tax	NOUN
taxlaw-8368	50	11	revenue	revenue	NOUN
taxlaw-8368	50	12	loss	loss	NOUN
taxlaw-8368	50	13	so	so	SCONJ
taxlaw-8368	50	14	that	that	SCONJ
taxlaw-8368	50	15	following	follow	VERB
taxlaw-8368	50	16	transition	transition	NOUN
taxlaw-8368	50	17	to	to	ADP
taxlaw-8368	50	18	the	the	DET
taxlaw-8368	50	19	global	global	ADJ
taxlaw-8368	50	20	tax	tax	NOUN
taxlaw-8368	50	21	,	,	PUNCT
taxlaw-8368	50	22	each	each	DET
taxlaw-8368	50	23	country	country	NOUN
taxlaw-8368	50	24	receives	receive	VERB
taxlaw-8368	50	25	a	a	DET
taxlaw-8368	50	26	share	share	NOUN
taxlaw-8368	50	27	of	of	ADP
taxlaw-8368	50	28	tax	tax	NOUN
taxlaw-8368	50	29	revenue	revenue	NOUN
taxlaw-8368	50	30	equal	equal	ADJ
taxlaw-8368	50	31	to	to	ADP
taxlaw-8368	50	32	its	its	PRON
taxlaw-8368	50	33	revenue	revenue	NOUN
taxlaw-8368	50	34	from	from	ADP
taxlaw-8368	50	35	income	income	NOUN
taxlaw-8368	50	36	tax	tax	NOUN
taxlaw-8368	50	37	in	in	ADP
taxlaw-8368	50	38	the	the	DET
taxlaw-8368	50	39	preceding	precede	VERB
taxlaw-8368	50	40	year	year	NOUN
taxlaw-8368	50	41	,	,	PUNCT
taxlaw-8368	50	42	or	or	CCONJ
taxlaw-8368	50	43	an	an	DET
taxlaw-8368	50	44	average	average	NOUN
taxlaw-8368	50	45	of	of	ADP
taxlaw-8368	50	46	several	several	ADJ
taxlaw-8368	50	47	years	year	NOUN
taxlaw-8368	50	48	’	'	PUNCT
taxlaw-8368	50	49	collections	collection	NOUN
taxlaw-8368	50	50	,	,	PUNCT
taxlaw-8368	50	51	possibly	possibly	ADV
taxlaw-8368	50	52	adjusted	adjust	VERB
taxlaw-8368	50	53	for	for	ADP
taxlaw-8368	50	54	inflation	inflation	NOUN
taxlaw-8368	50	55	,	,	PUNCT
taxlaw-8368	50	56	and	and	CCONJ
taxlaw-8368	50	57	enable	enable	VERB
taxlaw-8368	50	58	each	each	DET
taxlaw-8368	50	59	country	country	NOUN
taxlaw-8368	50	60	to	to	PART
taxlaw-8368	50	61	maintain	maintain	VERB
taxlaw-8368	50	62	its	its	PRON
taxlaw-8368	50	63	infraand	infraand	ADJ
taxlaw-8368	50	64	superstructure	superstructure	NOUN
taxlaw-8368	50	65	.	.	PUNCT
taxlaw-8368	51	1	the	the	DET
taxlaw-8368	51	2	second	second	ADJ
taxlaw-8368	51	3	step	step	NOUN
taxlaw-8368	51	4	would	would	AUX
taxlaw-8368	51	5	follow	follow	VERB
taxlaw-8368	51	6	a	a	DET
taxlaw-8368	51	7	needsbased	needsbased	ADJ
taxlaw-8368	51	8	assessment	assessment	NOUN
taxlaw-8368	51	9	under	under	ADP
taxlaw-8368	51	10	which	which	PRON
taxlaw-8368	51	11	the	the	DET
taxlaw-8368	51	12	nutrition	nutrition	NOUN
taxlaw-8368	51	13	,	,	PUNCT
taxlaw-8368	51	14	housing	housing	NOUN
taxlaw-8368	51	15	,	,	PUNCT
taxlaw-8368	51	16	education	education	NOUN
taxlaw-8368	51	17	,	,	PUNCT
taxlaw-8368	51	18	healthcare	healthcare	NOUN
taxlaw-8368	51	19	and	and	CCONJ
taxlaw-8368	51	20	infrastructure	infrastructure	NOUN
taxlaw-8368	51	21	needs	need	NOUN
taxlaw-8368	51	22	of	of	ADP
taxlaw-8368	51	23	less	less	ADJ
taxlaw-8368	51	24	developed	develop	VERB
taxlaw-8368	51	25	countries	country	NOUN
taxlaw-8368	51	26	would	would	AUX
taxlaw-8368	51	27	be	be	AUX
taxlaw-8368	51	28	evaluated	evaluate	VERB
taxlaw-8368	51	29	and	and	CCONJ
taxlaw-8368	51	30	a	a	DET
taxlaw-8368	51	31	plan	plan	NOUN
taxlaw-8368	51	32	developed	develop	VERB
taxlaw-8368	51	33	to	to	PART
taxlaw-8368	51	34	ameliorate	ameliorate	VERB
taxlaw-8368	51	35	deficits	deficit	NOUN
taxlaw-8368	51	36	in	in	ADP
taxlaw-8368	51	37	all	all	DET
taxlaw-8368	51	38	categories	category	NOUN
taxlaw-8368	51	39	worldwide	worldwide	ADV
taxlaw-8368	51	40	.	.	PUNCT
taxlaw-8368	52	1	the	the	DET
taxlaw-8368	52	2	agency	agency	NOUN
taxlaw-8368	52	3	would	would	AUX
taxlaw-8368	52	4	distribute	distribute	VERB
taxlaw-8368	52	5	incremental	incremental	ADJ
taxlaw-8368	52	6	tax	tax	NOUN
taxlaw-8368	52	7	revenue	revenue	NOUN
taxlaw-8368	52	8	pursuant	pursuant	ADJ
taxlaw-8368	52	9	to	to	ADP
taxlaw-8368	52	10	that	that	DET
taxlaw-8368	52	11	plan	plan	NOUN
taxlaw-8368	52	12	.	.	PUNCT
taxlaw-8368	53	1	the	the	DET
taxlaw-8368	53	2	second	second	ADJ
taxlaw-8368	53	3	step	step	NOUN
taxlaw-8368	53	4	would	would	AUX
taxlaw-8368	53	5	devote	devote	VERB
taxlaw-8368	53	6	incremental	incremental	ADJ
taxlaw-8368	53	7	revenue	revenue	NOUN
taxlaw-8368	53	8	to	to	ADP
taxlaw-8368	53	9	the	the	DET
taxlaw-8368	53	10	gradual	gradual	ADJ
taxlaw-8368	53	11	elimination	elimination	NOUN
taxlaw-8368	53	12	of	of	ADP
taxlaw-8368	53	13	those	those	DET
taxlaw-8368	53	14	deficits	deficit	NOUN
taxlaw-8368	53	15	–	–	PUNCT
taxlaw-8368	53	16	perhaps	perhaps	ADV
taxlaw-8368	53	17	addressing	address	VERB
taxlaw-8368	53	18	life	life	NOUN
taxlaw-8368	53	19	-	-	PUNCT
taxlaw-8368	53	20	threatening	threaten	VERB
taxlaw-8368	53	21	deficits	deficit	NOUN
taxlaw-8368	53	22	first	first	ADV
taxlaw-8368	53	23	,	,	PUNCT
taxlaw-8368	53	24	followed	follow	VERB
taxlaw-8368	53	25	by	by	ADP
taxlaw-8368	53	26	improvement	improvement	NOUN
taxlaw-8368	53	27	of	of	ADP
taxlaw-8368	53	28	living	living	NOUN
taxlaw-8368	53	29	standards	standard	NOUN
taxlaw-8368	53	30	everywhere	everywhere	ADV
taxlaw-8368	53	31	.	.	PUNCT
taxlaw-8368	54	1	tax	tax	NOUN
taxlaw-8368	54	2	revenue	revenue	NOUN
taxlaw-8368	54	3	thus	thus	ADV
taxlaw-8368	54	4	transferred	transfer	VERB
taxlaw-8368	54	5	to	to	ADP
taxlaw-8368	54	6	non	non	ADJ
taxlaw-8368	54	7	-	-	ADJ
taxlaw-8368	54	8	affluent	affluent	ADJ
taxlaw-8368	54	9	,	,	PUNCT
taxlaw-8368	54	10	developing	develop	VERB
taxlaw-8368	54	11	economies	economy	NOUN
taxlaw-8368	54	12	initially	initially	ADV
taxlaw-8368	54	13	would	would	AUX
taxlaw-8368	54	14	be	be	AUX
taxlaw-8368	54	15	small	small	ADJ
taxlaw-8368	54	16	relative	relative	ADJ
taxlaw-8368	54	17	to	to	ADP
taxlaw-8368	54	18	the	the	DET
taxlaw-8368	54	19	amount	amount	NOUN
taxlaw-8368	54	20	of	of	ADP
taxlaw-8368	54	21	revenue	revenue	NOUN
taxlaw-8368	54	22	distributed	distribute	VERB
taxlaw-8368	54	23	under	under	ADP
taxlaw-8368	54	24	the	the	DET
taxlaw-8368	54	25	first	first	ADJ
taxlaw-8368	54	26	step	step	NOUN
taxlaw-8368	54	27	to	to	PART
taxlaw-8368	54	28	enable	enable	VERB
taxlaw-8368	54	29	developed	develop	VERB
taxlaw-8368	54	30	economies	economy	NOUN
taxlaw-8368	54	31	to	to	PART
taxlaw-8368	54	32	maintain	maintain	VERB
taxlaw-8368	54	33	their	their	PRON
taxlaw-8368	54	34	existing	exist	VERB
taxlaw-8368	54	35	infraand	infraand	ADJ
taxlaw-8368	54	36	superstructures	superstructure	NOUN
taxlaw-8368	54	37	,	,	PUNCT
taxlaw-8368	54	38	but	but	CCONJ
taxlaw-8368	54	39	poverty	poverty	NOUN
taxlaw-8368	54	40	amelioration	amelioration	NOUN
taxlaw-8368	54	41	costs	cost	NOUN
taxlaw-8368	54	42	would	would	AUX
taxlaw-8368	54	43	be	be	AUX
taxlaw-8368	54	44	moderated	moderate	VERB
taxlaw-8368	54	45	as	as	ADP
taxlaw-8368	54	46	a	a	DET
taxlaw-8368	54	47	function	function	NOUN
taxlaw-8368	54	48	of	of	ADP
taxlaw-8368	54	49	relative	relative	ADJ
taxlaw-8368	54	50	local	local	ADJ
taxlaw-8368	54	51	cost	cost	NOUN
taxlaw-8368	54	52	of	of	ADP
taxlaw-8368	54	53	goods	good	NOUN
taxlaw-8368	54	54	and	and	CCONJ
taxlaw-8368	54	55	labor	labor	NOUN
taxlaw-8368	54	56	.	.	PUNCT
taxlaw-8368	55	1	nevertheless	nevertheless	ADV
taxlaw-8368	55	2	,	,	PUNCT
taxlaw-8368	55	3	the	the	DET
taxlaw-8368	55	4	amount	amount	NOUN
taxlaw-8368	55	5	of	of	ADP
taxlaw-8368	55	6	tax	tax	NOUN
taxlaw-8368	55	7	revenue	revenue	NOUN
taxlaw-8368	55	8	devoted	devote	VERB
taxlaw-8368	55	9	to	to	ADP
taxlaw-8368	55	10	international	international	ADJ
taxlaw-8368	55	11	poverty	poverty	NOUN
taxlaw-8368	55	12	relief	relief	NOUN
taxlaw-8368	55	13	would	would	AUX
taxlaw-8368	55	14	be	be	AUX
taxlaw-8368	55	15	far	far	ADV
taxlaw-8368	55	16	greater	great	ADJ
taxlaw-8368	55	17	than	than	ADP
taxlaw-8368	55	18	the	the	DET
taxlaw-8368	55	19	minimal	minimal	ADJ
taxlaw-8368	55	20	amounts	amount	NOUN
taxlaw-8368	55	21	developed	develop	VERB
taxlaw-8368	55	22	economies	economy	NOUN
taxlaw-8368	55	23	currently	currently	ADV
taxlaw-8368	55	24	contribute	contribute	VERB
taxlaw-8368	55	25	to	to	ADP
taxlaw-8368	55	26	world	world	NOUN
taxlaw-8368	55	27	poverty	poverty	NOUN
taxlaw-8368	55	28	eradication	eradication	NOUN
taxlaw-8368	55	29	.	.	PUNCT
taxlaw-8368	56	1	the	the	DET
taxlaw-8368	56	2	article	article	NOUN
taxlaw-8368	56	3	proceeds	proceed	VERB
taxlaw-8368	56	4	as	as	SCONJ
taxlaw-8368	56	5	follows	follow	VERB
taxlaw-8368	56	6	.	.	PUNCT
taxlaw-8368	57	1	part	part	PROPN
taxlaw-8368	57	2	ii	ii	PROPN
taxlaw-8368	57	3	contextualizes	contextualize	VERB
taxlaw-8368	57	4	the	the	DET
taxlaw-8368	57	5	problem	problem	NOUN
taxlaw-8368	57	6	of	of	ADP
taxlaw-8368	57	7	base	base	NOUN
taxlaw-8368	57	8	erosion	erosion	NOUN
taxlaw-8368	57	9	against	against	ADP
taxlaw-8368	57	10	revenue	revenue	NOUN
taxlaw-8368	57	11	collection	collection	NOUN
taxlaw-8368	57	12	and	and	CCONJ
taxlaw-8368	57	13	distribution	distribution	NOUN
taxlaw-8368	57	14	and	and	CCONJ
taxlaw-8368	57	15	provides	provide	VERB
taxlaw-8368	57	16	an	an	DET
taxlaw-8368	57	17	overview	overview	NOUN
taxlaw-8368	57	18	of	of	ADP
taxlaw-8368	57	19	the	the	DET
taxlaw-8368	57	20	international	international	ADJ
taxlaw-8368	57	21	taxing	tax	VERB
taxlaw-8368	57	22	issues	issue	NOUN
taxlaw-8368	57	23	that	that	PRON
taxlaw-8368	57	24	this	this	DET
taxlaw-8368	57	25	article	article	NOUN
taxlaw-8368	57	26	addresses	address	VERB
taxlaw-8368	57	27	.	.	PUNCT
taxlaw-8368	58	1	part	part	NOUN
taxlaw-8368	58	2	iii	iii	NUM
taxlaw-8368	58	3	considers	consider	VERB
taxlaw-8368	58	4	a	a	DET
taxlaw-8368	58	5	u.s	u.s	PROPN
taxlaw-8368	58	6	.	.	PROPN
taxlaw-8368	58	7	regional	regional	ADJ
taxlaw-8368	58	8	context	context	NOUN
taxlaw-8368	58	9	as	as	ADP
taxlaw-8368	58	10	a	a	DET
taxlaw-8368	58	11	microcosm	microcosm	NOUN
taxlaw-8368	58	12	in	in	ADP
taxlaw-8368	58	13	which	which	PRON
taxlaw-8368	58	14	multiple	multiple	ADJ
taxlaw-8368	58	15	and	and	CCONJ
taxlaw-8368	58	16	often	often	ADV
taxlaw-8368	58	17	overlapping	overlap	VERB
taxlaw-8368	58	18	taxing	tax	VERB
taxlaw-8368	58	19	jurisdictions	jurisdiction	NOUN
taxlaw-8368	58	20	compete	compete	VERB
taxlaw-8368	58	21	for	for	ADP
taxlaw-8368	58	22	revenue	revenue	NOUN
taxlaw-8368	58	23	and	and	CCONJ
taxlaw-8368	58	24	investment	investment	NOUN
taxlaw-8368	58	25	.	.	PUNCT
taxlaw-8368	59	1	some	some	PRON
taxlaw-8368	59	2	seek	seek	VERB
taxlaw-8368	59	3	to	to	PART
taxlaw-8368	59	4	capture	capture	VERB
taxlaw-8368	59	5	additional	additional	ADJ
taxlaw-8368	59	6	revenue	revenue	NOUN
taxlaw-8368	59	7	by	by	ADP
taxlaw-8368	59	8	annexing	annex	VERB
taxlaw-8368	59	9	high	high	ADJ
taxlaw-8368	59	10	tax	tax	NOUN
taxlaw-8368	59	11	yield	yield	NOUN
taxlaw-8368	59	12	property	property	NOUN
taxlaw-8368	59	13	,	,	PUNCT
taxlaw-8368	59	14	and	and	CCONJ
taxlaw-8368	59	15	others	other	NOUN
taxlaw-8368	59	16	with	with	ADP
taxlaw-8368	59	17	extra	extra	ADJ
taxlaw-8368	59	18	tax	tax	NOUN
taxlaw-8368	59	19	and	and	CCONJ
taxlaw-8368	59	20	,	,	PUNCT
taxlaw-8368	59	21	at	at	ADP
taxlaw-8368	59	22	times	time	NOUN
taxlaw-8368	59	23	,	,	PUNCT
taxlaw-8368	59	24	predatory	predatory	NOUN
taxlaw-8368	59	25	revenue	revenue	NOUN
taxlaw-8368	59	26	collection	collection	NOUN
taxlaw-8368	59	27	.	.	PUNCT
taxlaw-8368	60	1	many	many	ADJ
taxlaw-8368	60	2	exchange	exchange	NOUN
taxlaw-8368	60	3	tax	tax	NOUN
taxlaw-8368	60	4	concessions	concession	NOUN
taxlaw-8368	60	5	for	for	ADP
taxlaw-8368	60	6	development	development	NOUN
taxlaw-8368	60	7	and	and	CCONJ
taxlaw-8368	60	8	highlight	highlight	VERB
taxlaw-8368	60	9	the	the	DET
taxlaw-8368	60	10	problems	problem	NOUN
taxlaw-8368	60	11	of	of	ADP
taxlaw-8368	60	12	tax	tax	NOUN
taxlaw-8368	60	13	competition	competition	NOUN
taxlaw-8368	60	14	and	and	CCONJ
taxlaw-8368	60	15	proliferating	proliferate	VERB
taxlaw-8368	60	16	taxing	tax	VERB
taxlaw-8368	60	17	jurisdictions	jurisdiction	NOUN
taxlaw-8368	60	18	even	even	ADV
taxlaw-8368	60	19	in	in	ADP
taxlaw-8368	60	20	the	the	DET
taxlaw-8368	60	21	face	face	NOUN
taxlaw-8368	60	22	of	of	ADP
taxlaw-8368	60	23	centralized	centralized	ADJ
taxlaw-8368	60	24	tax	tax	NOUN
taxlaw-8368	60	25	collection	collection	NOUN
taxlaw-8368	60	26	.	.	PUNCT
taxlaw-8368	61	1	this	this	DET
taxlaw-8368	61	2	part	part	NOUN
taxlaw-8368	61	3	presents	present	VERB
taxlaw-8368	61	4	a	a	DET
taxlaw-8368	61	5	relatively	relatively	ADV
taxlaw-8368	61	6	complex	complex	ADJ
taxlaw-8368	61	7	proxy	proxy	NOUN
taxlaw-8368	61	8	for	for	ADP
taxlaw-8368	61	9	the	the	DET
taxlaw-8368	61	10	revenue	revenue	NOUN
taxlaw-8368	61	11	-	-	PUNCT
taxlaw-8368	61	12	raising	raise	VERB
taxlaw-8368	61	13	problems	problem	NOUN
taxlaw-8368	61	14	confronting	confront	VERB
taxlaw-8368	61	15	multiple	multiple	ADJ
taxlaw-8368	61	16	taxing	tax	VERB
taxlaw-8368	61	17	jurisdictions	jurisdiction	NOUN
taxlaw-8368	61	18	that	that	PRON
taxlaw-8368	61	19	fail	fail	VERB
taxlaw-8368	61	20	to	to	PART
taxlaw-8368	61	21	coordinate	coordinate	VERB
taxlaw-8368	61	22	their	their	PRON
taxlaw-8368	61	23	efforts	effort	NOUN
taxlaw-8368	61	24	despite	despite	SCONJ
taxlaw-8368	61	25	the	the	DET
taxlaw-8368	61	26	umbrella	umbrella	NOUN
taxlaw-8368	61	27	of	of	ADP
taxlaw-8368	61	28	a	a	DET
taxlaw-8368	61	29	larger	large	ADJ
taxlaw-8368	61	30	governmental	governmental	ADJ
taxlaw-8368	61	31	unit	unit	NOUN
taxlaw-8368	61	32	to	to	PART
taxlaw-8368	61	33	which	which	PRON
taxlaw-8368	61	34	they	they	PRON
taxlaw-8368	61	35	belong	belong	VERB
taxlaw-8368	61	36	.	.	PUNCT
taxlaw-8368	62	1	part	part	NOUN
taxlaw-8368	62	2	iv	iv	NUM
taxlaw-8368	62	3	reviews	review	VERB
taxlaw-8368	62	4	a	a	DET
taxlaw-8368	62	5	variety	variety	NOUN
taxlaw-8368	62	6	of	of	ADP
taxlaw-8368	62	7	proposals	proposal	NOUN
taxlaw-8368	62	8	and	and	CCONJ
taxlaw-8368	62	9	related	related	ADJ
taxlaw-8368	62	10	commentary	commentary	NOUN
taxlaw-8368	62	11	—	—	PUNCT
taxlaw-8368	62	12	beps	bep	NOUN
taxlaw-8368	62	13	,	,	PUNCT
taxlaw-8368	62	14	globe	globe	NOUN
taxlaw-8368	62	15	,	,	PUNCT
taxlaw-8368	62	16	ccctb	ccctb	NOUN
taxlaw-8368	62	17	—	—	PUNCT
taxlaw-8368	62	18	highlighting	highlight	VERB
taxlaw-8368	62	19	the	the	DET
taxlaw-8368	62	20	difficulty	difficulty	NOUN
taxlaw-8368	62	21	of	of	ADP
taxlaw-8368	62	22	harmonization	harmonization	NOUN
taxlaw-8368	62	23	in	in	ADP
taxlaw-8368	62	24	the	the	DET
taxlaw-8368	62	25	face	face	NOUN
taxlaw-8368	62	26	of	of	ADP
taxlaw-8368	62	27	tax	tax	NOUN
taxlaw-8368	62	28	competition	competition	NOUN
taxlaw-8368	62	29	and	and	CCONJ
taxlaw-8368	62	30	relentless	relentless	ADJ
taxlaw-8368	62	31	industry	industry	NOUN
taxlaw-8368	62	32	pressure	pressure	NOUN
taxlaw-8368	62	33	for	for	ADP
taxlaw-8368	62	34	taxfavored	taxfavore	VERB
taxlaw-8368	62	35	treatment	treatment	NOUN
taxlaw-8368	62	36	.	.	PUNCT
taxlaw-8368	63	1	part	part	NOUN
taxlaw-8368	63	2	v	v	NOUN
taxlaw-8368	63	3	introduces	introduce	VERB
taxlaw-8368	63	4	the	the	DET
taxlaw-8368	63	5	factor	factor	NOUN
taxlaw-8368	63	6	of	of	ADP
taxlaw-8368	63	7	relative	relative	ADJ
taxlaw-8368	63	8	and	and	CCONJ
taxlaw-8368	63	9	absolute	absolute	ADJ
taxlaw-8368	63	10	poverty	poverty	NOUN
taxlaw-8368	63	11	and	and	CCONJ
taxlaw-8368	63	12	regional	regional	ADJ
taxlaw-8368	63	13	development	development	NOUN
taxlaw-8368	63	14	needs	need	NOUN
taxlaw-8368	63	15	that	that	PRON
taxlaw-8368	63	16	contribute	contribute	VERB
taxlaw-8368	63	17	to	to	ADP
taxlaw-8368	63	18	the	the	DET
taxlaw-8368	63	19	proliferation	proliferation	NOUN
taxlaw-8368	63	20	of	of	ADP
taxlaw-8368	63	21	taxing	tax	VERB
taxlaw-8368	63	22	concessions	concession	NOUN
taxlaw-8368	63	23	in	in	ADP
taxlaw-8368	63	24	exchange	exchange	NOUN
taxlaw-8368	63	25	for	for	ADP
taxlaw-8368	63	26	international	international	ADJ
taxlaw-8368	63	27	investment	investment	NOUN
taxlaw-8368	63	28	,	,	PUNCT
taxlaw-8368	63	29	even	even	ADV
taxlaw-8368	63	30	where	where	SCONJ
taxlaw-8368	63	31	the	the	DET
taxlaw-8368	63	32	benefit	benefit	NOUN
taxlaw-8368	63	33	from	from	ADP
taxlaw-8368	63	34	the	the	DET
taxlaw-8368	63	35	inbound	inbound	ADJ
taxlaw-8368	63	36	investment	investment	NOUN
taxlaw-8368	63	37	is	be	AUX
taxlaw-8368	63	38	compromised	compromise	VERB
taxlaw-8368	63	39	by	by	ADP
taxlaw-8368	63	40	the	the	DET
taxlaw-8368	63	41	loss	loss	NOUN
taxlaw-8368	63	42	of	of	ADP
taxlaw-8368	63	43	potential	potential	ADJ
taxlaw-8368	63	44	tax	tax	NOUN
taxlaw-8368	63	45	revenue	revenue	NOUN
taxlaw-8368	63	46	and	and	CCONJ
taxlaw-8368	63	47	the	the	DET
taxlaw-8368	63	48	corrupt	corrupt	ADJ
taxlaw-8368	63	49	reallocation	reallocation	NOUN
taxlaw-8368	63	50	of	of	ADP
taxlaw-8368	63	51	the	the	DET
taxlaw-8368	63	52	potential	potential	ADJ
taxlaw-8368	63	53	revenue	revenue	NOUN
taxlaw-8368	63	54	into	into	ADP
taxlaw-8368	63	55	private	private	ADJ
taxlaw-8368	63	56	hands	hand	NOUN
taxlaw-8368	63	57	.	.	PUNCT
taxlaw-8368	64	1	part	part	NOUN
taxlaw-8368	64	2	vi	vi	PROPN
taxlaw-8368	64	3	envisions	envision	VERB
taxlaw-8368	64	4	relinquishment	relinquishment	NOUN
taxlaw-8368	64	5	of	of	ADP
taxlaw-8368	64	6	national	national	ADJ
taxlaw-8368	64	7	tax	tax	NOUN
taxlaw-8368	64	8	sovereignty	sovereignty	NOUN
taxlaw-8368	64	9	in	in	ADP
taxlaw-8368	64	10	favor	favor	NOUN
taxlaw-8368	64	11	of	of	ADP
taxlaw-8368	64	12	an	an	DET
taxlaw-8368	64	13	international	international	ADJ
taxlaw-8368	64	14	taxing	tax	VERB
taxlaw-8368	64	15	agency	agency	NOUN
taxlaw-8368	64	16	with	with	ADP
taxlaw-8368	64	17	the	the	DET
taxlaw-8368	64	18	power	power	NOUN
taxlaw-8368	64	19	to	to	PART
taxlaw-8368	64	20	assess	assess	VERB
taxlaw-8368	64	21	and	and	CCONJ
taxlaw-8368	64	22	collect	collect	VERB
taxlaw-8368	64	23	2021	2021	NUM
taxlaw-8368	64	24	]	]	PUNCT
taxlaw-8368	64	25	uniform	uniform	ADJ
taxlaw-8368	64	26	international	international	ADJ
taxlaw-8368	64	27	tax	tax	NOUN
taxlaw-8368	64	28	collection	collection	NOUN
taxlaw-8368	64	29	and	and	CCONJ
taxlaw-8368	64	30	distribution	distribution	NOUN
taxlaw-8368	64	31	129	129	NUM
taxlaw-8368	64	32	tax	tax	NOUN
taxlaw-8368	64	33	at	at	ADP
taxlaw-8368	64	34	a	a	DET
taxlaw-8368	64	35	uniform	uniform	ADJ
taxlaw-8368	64	36	rate	rate	NOUN
taxlaw-8368	64	37	or	or	CCONJ
taxlaw-8368	64	38	rates	rate	NOUN
taxlaw-8368	64	39	under	under	ADP
taxlaw-8368	64	40	uniform	uniform	ADJ
taxlaw-8368	64	41	international	international	ADJ
taxlaw-8368	64	42	taxing	taxing	NOUN
taxlaw-8368	64	43	rules	rule	NOUN
taxlaw-8368	64	44	without	without	ADP
taxlaw-8368	64	45	regard	regard	NOUN
taxlaw-8368	64	46	to	to	ADP
taxlaw-8368	64	47	source	source	NOUN
taxlaw-8368	64	48	,	,	PUNCT
taxlaw-8368	64	49	residence	residence	NOUN
taxlaw-8368	64	50	,	,	PUNCT
taxlaw-8368	64	51	or	or	CCONJ
taxlaw-8368	64	52	sales	sale	NOUN
taxlaw-8368	64	53	.	.	PUNCT
taxlaw-8368	65	1	it	it	PRON
taxlaw-8368	65	2	would	would	AUX
taxlaw-8368	65	3	base	base	VERB
taxlaw-8368	65	4	the	the	DET
taxlaw-8368	65	5	authority	authority	NOUN
taxlaw-8368	65	6	to	to	PART
taxlaw-8368	65	7	tax	tax	VERB
taxlaw-8368	65	8	on	on	ADP
taxlaw-8368	65	9	multiple	multiple	ADJ
taxlaw-8368	65	10	independent	independent	ADJ
taxlaw-8368	65	11	factors	factor	NOUN
taxlaw-8368	65	12	so	so	SCONJ
taxlaw-8368	65	13	that	that	SCONJ
taxlaw-8368	65	14	virtually	virtually	ADV
taxlaw-8368	65	15	all	all	DET
taxlaw-8368	65	16	income	income	NOUN
taxlaw-8368	65	17	is	be	AUX
taxlaw-8368	65	18	included	include	VERB
taxlaw-8368	65	19	and	and	CCONJ
taxlaw-8368	65	20	taxed	tax	VERB
taxlaw-8368	65	21	in	in	ADP
taxlaw-8368	65	22	the	the	DET
taxlaw-8368	65	23	worldwide	worldwide	ADJ
taxlaw-8368	65	24	base	base	NOUN
taxlaw-8368	65	25	the	the	DET
taxlaw-8368	65	26	international	international	ADJ
taxlaw-8368	65	27	agency	agency	NOUN
taxlaw-8368	65	28	administers	administer	VERB
taxlaw-8368	65	29	.	.	PUNCT
taxlaw-8368	66	1	part	part	NOUN
taxlaw-8368	66	2	vii	vii	PROPN
taxlaw-8368	66	3	recommends	recommend	VERB
taxlaw-8368	66	4	negotiation	negotiation	NOUN
taxlaw-8368	66	5	of	of	ADP
taxlaw-8368	66	6	revenue	revenue	NOUN
taxlaw-8368	66	7	shares	share	NOUN
taxlaw-8368	66	8	to	to	PART
taxlaw-8368	66	9	dissuade	dissuade	VERB
taxlaw-8368	66	10	regions	region	NOUN
taxlaw-8368	66	11	from	from	ADP
taxlaw-8368	66	12	tax	tax	NOUN
taxlaw-8368	66	13	competition	competition	NOUN
taxlaw-8368	66	14	.	.	PUNCT
taxlaw-8368	67	1	it	it	PRON
taxlaw-8368	67	2	also	also	ADV
taxlaw-8368	67	3	suggests	suggest	VERB
taxlaw-8368	67	4	constructing	construct	VERB
taxlaw-8368	67	5	a	a	DET
taxlaw-8368	67	6	framework	framework	NOUN
taxlaw-8368	67	7	for	for	ADP
taxlaw-8368	67	8	formulaic	formulaic	ADJ
taxlaw-8368	67	9	revenue	revenue	NOUN
taxlaw-8368	67	10	distribution	distribution	NOUN
taxlaw-8368	67	11	based	base	VERB
taxlaw-8368	67	12	on	on	ADP
taxlaw-8368	67	13	relative	relative	ADJ
taxlaw-8368	67	14	economic	economic	ADJ
taxlaw-8368	67	15	need	need	NOUN
taxlaw-8368	67	16	,	,	PUNCT
taxlaw-8368	67	17	including	include	VERB
taxlaw-8368	67	18	the	the	DET
taxlaw-8368	67	19	maintenance	maintenance	NOUN
taxlaw-8368	67	20	of	of	ADP
taxlaw-8368	67	21	existing	exist	VERB
taxlaw-8368	67	22	infrastructures	infrastructure	NOUN
taxlaw-8368	67	23	.	.	PUNCT
taxlaw-8368	68	1	part	part	NOUN
taxlaw-8368	68	2	viii	viii	NOUN
taxlaw-8368	68	3	concludes	conclude	VERB
taxlaw-8368	68	4	and	and	CCONJ
taxlaw-8368	68	5	acknowledges	acknowledge	VERB
taxlaw-8368	68	6	that	that	SCONJ
taxlaw-8368	68	7	the	the	DET
taxlaw-8368	68	8	article	article	NOUN
taxlaw-8368	68	9	’s	’s	PART
taxlaw-8368	68	10	proposals	proposal	NOUN
taxlaw-8368	68	11	indeed	indeed	ADV
taxlaw-8368	68	12	are	be	AUX
taxlaw-8368	68	13	utopian	utopian	ADJ
taxlaw-8368	68	14	and	and	CCONJ
taxlaw-8368	68	15	remain	remain	VERB
taxlaw-8368	68	16	distant	distant	ADJ
taxlaw-8368	68	17	from	from	ADP
taxlaw-8368	68	18	capturing	capture	VERB
taxlaw-8368	68	19	immediate	immediate	ADJ
taxlaw-8368	68	20	,	,	PUNCT
taxlaw-8368	68	21	worldwide	worldwide	ADJ
taxlaw-8368	68	22	acceptance	acceptance	NOUN
taxlaw-8368	68	23	of	of	ADP
taxlaw-8368	68	24	an	an	DET
taxlaw-8368	68	25	international	international	ADJ
taxlaw-8368	68	26	taxing	tax	VERB
taxlaw-8368	68	27	agency	agency	NOUN
taxlaw-8368	68	28	.	.	PUNCT
taxlaw-8368	69	1	nevertheless	nevertheless	ADV
taxlaw-8368	69	2	,	,	PUNCT
taxlaw-8368	69	3	the	the	DET
taxlaw-8368	69	4	article	article	NOUN
taxlaw-8368	69	5	’s	’s	PART
taxlaw-8368	69	6	proposals	proposal	NOUN
taxlaw-8368	69	7	are	be	AUX
taxlaw-8368	69	8	intended	intend	VERB
taxlaw-8368	69	9	to	to	PART
taxlaw-8368	69	10	motivate	motivate	VERB
taxlaw-8368	69	11	further	further	ADJ
taxlaw-8368	69	12	international	international	ADJ
taxlaw-8368	69	13	conversation	conversation	NOUN
taxlaw-8368	69	14	of	of	ADP
taxlaw-8368	69	15	the	the	DET
taxlaw-8368	69	16	critical	critical	ADJ
taxlaw-8368	69	17	need	need	NOUN
taxlaw-8368	69	18	for	for	ADP
taxlaw-8368	69	19	tax	tax	NOUN
taxlaw-8368	69	20	base	base	NOUN
taxlaw-8368	69	21	convergence	convergence	NOUN
taxlaw-8368	69	22	in	in	ADP
taxlaw-8368	69	23	support	support	NOUN
taxlaw-8368	69	24	of	of	ADP
taxlaw-8368	69	25	uniform	uniform	ADJ
taxlaw-8368	69	26	taxation	taxation	NOUN
taxlaw-8368	69	27	—	—	PUNCT
taxlaw-8368	69	28	even	even	ADV
taxlaw-8368	69	29	if	if	SCONJ
taxlaw-8368	69	30	only	only	ADV
taxlaw-8368	69	31	a	a	DET
taxlaw-8368	69	32	minimum	minimum	ADJ
taxlaw-8368	69	33	tax	tax	NOUN
taxlaw-8368	69	34	—	—	PUNCT
taxlaw-8368	69	35	and	and	CCONJ
taxlaw-8368	69	36	provide	provide	VERB
taxlaw-8368	69	37	a	a	DET
taxlaw-8368	69	38	model	model	NOUN
taxlaw-8368	69	39	for	for	ADP
taxlaw-8368	69	40	global	global	ADJ
taxlaw-8368	69	41	distribution	distribution	NOUN
taxlaw-8368	69	42	of	of	ADP
taxlaw-8368	69	43	incremental	incremental	ADJ
taxlaw-8368	69	44	revenue	revenue	NOUN
taxlaw-8368	69	45	from	from	ADP
taxlaw-8368	69	46	uniform	uniform	ADJ
taxlaw-8368	69	47	taxation	taxation	NOUN
taxlaw-8368	69	48	to	to	PART
taxlaw-8368	69	49	ameliorate	ameliorate	VERB
taxlaw-8368	69	50	global	global	ADJ
taxlaw-8368	69	51	economic	economic	ADJ
taxlaw-8368	69	52	needs	need	NOUN
taxlaw-8368	69	53	rather	rather	ADV
taxlaw-8368	69	54	than	than	ADP
taxlaw-8368	69	55	further	far	ADV
taxlaw-8368	69	56	enriching	enrich	VERB
taxlaw-8368	69	57	the	the	DET
taxlaw-8368	69	58	world	world	NOUN
taxlaw-8368	69	59	’s	’s	PART
taxlaw-8368	69	60	developed	develop	VERB
taxlaw-8368	69	61	economies	economy	NOUN
taxlaw-8368	69	62	.	.	PUNCT
taxlaw-8368	70	1	ii	ii	PROPN
taxlaw-8368	70	2	.	.	PUNCT
taxlaw-8368	71	1	contextualizing	contextualize	VERB
taxlaw-8368	71	2	the	the	DET
taxlaw-8368	71	3	global	global	ADJ
taxlaw-8368	71	4	taxing	taxing	NOUN
taxlaw-8368	71	5	problem	problem	NOUN
taxlaw-8368	71	6	as	as	SCONJ
taxlaw-8368	71	7	corporations	corporation	NOUN
taxlaw-8368	71	8	grew	grow	VERB
taxlaw-8368	71	9	and	and	CCONJ
taxlaw-8368	71	10	increased	increase	VERB
taxlaw-8368	71	11	their	their	PRON
taxlaw-8368	71	12	cross	cross	ADJ
taxlaw-8368	71	13	-	-	ADJ
taxlaw-8368	71	14	border	border	ADJ
taxlaw-8368	71	15	reach	reach	NOUN
taxlaw-8368	71	16	through	through	ADP
taxlaw-8368	71	17	the	the	DET
taxlaw-8368	71	18	twentieth	twentieth	ADJ
taxlaw-8368	71	19	century	century	NOUN
taxlaw-8368	71	20	,	,	PUNCT
taxlaw-8368	71	21	they	they	PRON
taxlaw-8368	71	22	adapted	adapt	VERB
taxlaw-8368	71	23	to	to	ADP
taxlaw-8368	71	24	doing	do	VERB
taxlaw-8368	71	25	business	business	NOUN
taxlaw-8368	71	26	in	in	ADP
taxlaw-8368	71	27	multiple	multiple	ADJ
taxlaw-8368	71	28	jurisdictions	jurisdiction	NOUN
taxlaw-8368	71	29	under	under	ADP
taxlaw-8368	71	30	a	a	DET
taxlaw-8368	71	31	single	single	ADJ
taxlaw-8368	71	32	enterprise	enterprise	NOUN
taxlaw-8368	71	33	umbrella	umbrella	NOUN
taxlaw-8368	71	34	.	.	PUNCT
taxlaw-8368	72	1	such	such	ADJ
taxlaw-8368	72	2	mnes	mne	NOUN
taxlaw-8368	72	3	centralized	centralize	VERB
taxlaw-8368	72	4	their	their	PRON
taxlaw-8368	72	5	management	management	NOUN
taxlaw-8368	72	6	,	,	PUNCT
taxlaw-8368	72	7	notwithstanding	notwithstanding	ADP
taxlaw-8368	72	8	national	national	ADJ
taxlaw-8368	72	9	borders	border	NOUN
taxlaw-8368	72	10	.	.	PUNCT
taxlaw-8368	73	1	many	many	ADJ
taxlaw-8368	73	2	were	be	AUX
taxlaw-8368	73	3	sufficiently	sufficiently	ADV
taxlaw-8368	73	4	flexible	flexible	ADJ
taxlaw-8368	73	5	to	to	PART
taxlaw-8368	73	6	disperse	disperse	VERB
taxlaw-8368	73	7	management	management	NOUN
taxlaw-8368	73	8	functions	function	NOUN
taxlaw-8368	73	9	by	by	ADP
taxlaw-8368	73	10	operation	operation	NOUN
taxlaw-8368	73	11	or	or	CCONJ
taxlaw-8368	73	12	geography	geography	NOUN
taxlaw-8368	73	13	to	to	PART
taxlaw-8368	73	14	maximize	maximize	VERB
taxlaw-8368	73	15	profitability	profitability	NOUN
taxlaw-8368	73	16	although	although	SCONJ
taxlaw-8368	73	17	all	all	DET
taxlaw-8368	73	18	functions	function	NOUN
taxlaw-8368	73	19	remained	remain	VERB
taxlaw-8368	73	20	answerable	answerable	ADJ
taxlaw-8368	73	21	to	to	ADP
taxlaw-8368	73	22	central	central	ADJ
taxlaw-8368	73	23	management	management	NOUN
taxlaw-8368	73	24	.	.	PUNCT
taxlaw-8368	74	1	2	2	NUM
taxlaw-8368	75	1	the	the	DET
taxlaw-8368	75	2	mne	mne	PROPN
taxlaw-8368	75	3	’s	’s	PART
taxlaw-8368	75	4	international	international	ADJ
taxlaw-8368	75	5	business	business	NOUN
taxlaw-8368	75	6	models	model	NOUN
taxlaw-8368	75	7	enabled	enable	VERB
taxlaw-8368	75	8	them	they	PRON
taxlaw-8368	75	9	to	to	PART
taxlaw-8368	75	10	situate	situate	VERB
taxlaw-8368	75	11	operations	operation	NOUN
taxlaw-8368	75	12	where	where	SCONJ
taxlaw-8368	75	13	costs	cost	NOUN
taxlaw-8368	75	14	were	be	AUX
taxlaw-8368	75	15	lowest	low	ADJ
taxlaw-8368	75	16	or	or	CCONJ
taxlaw-8368	75	17	regional	regional	ADJ
taxlaw-8368	75	18	features	feature	NOUN
taxlaw-8368	75	19	most	most	ADV
taxlaw-8368	75	20	favorable	favorable	ADJ
taxlaw-8368	75	21	for	for	ADP
taxlaw-8368	75	22	specific	specific	ADJ
taxlaw-8368	75	23	business	business	NOUN
taxlaw-8368	75	24	functions	function	NOUN
taxlaw-8368	75	25	.	.	PUNCT
taxlaw-8368	76	1	mnes	mne	NOUN
taxlaw-8368	76	2	flexed	flex	VERB
taxlaw-8368	76	3	their	their	PRON
taxlaw-8368	76	4	economic	economic	ADJ
taxlaw-8368	76	5	muscle	muscle	NOUN
taxlaw-8368	76	6	to	to	PART
taxlaw-8368	76	7	encourage	encourage	VERB
taxlaw-8368	76	8	robust	robust	ADJ
taxlaw-8368	76	9	,	,	PUNCT
taxlaw-8368	76	10	interjurisdictional	interjurisdictional	ADJ
taxlaw-8368	76	11	,	,	PUNCT
taxlaw-8368	76	12	and	and	CCONJ
taxlaw-8368	76	13	international	international	ADJ
taxlaw-8368	76	14	competition	competition	NOUN
taxlaw-8368	76	15	for	for	ADP
taxlaw-8368	76	16	their	their	PRON
taxlaw-8368	76	17	investment	investment	NOUN
taxlaw-8368	76	18	.	.	PUNCT
taxlaw-8368	77	1	from	from	ADP
taxlaw-8368	77	2	time	time	NOUN
taxlaw-8368	77	3	to	to	ADP
taxlaw-8368	77	4	time	time	NOUN
taxlaw-8368	77	5	,	,	PUNCT
taxlaw-8368	77	6	the	the	DET
taxlaw-8368	77	7	competition	competition	NOUN
taxlaw-8368	77	8	became	become	VERB
taxlaw-8368	77	9	destructive	destructive	ADJ
taxlaw-8368	77	10	to	to	ADP
taxlaw-8368	77	11	the	the	DET
taxlaw-8368	77	12	host	host	NOUN
taxlaw-8368	77	13	jurisdiction	jurisdiction	NOUN
taxlaw-8368	77	14	because	because	SCONJ
taxlaw-8368	77	15	the	the	DET
taxlaw-8368	77	16	fervor	fervor	NOUN
taxlaw-8368	77	17	to	to	PART
taxlaw-8368	77	18	meet	meet	VERB
taxlaw-8368	77	19	such	such	ADJ
taxlaw-8368	77	20	competition	competition	NOUN
taxlaw-8368	77	21	sometimes	sometimes	ADV
taxlaw-8368	77	22	caused	cause	VERB
taxlaw-8368	77	23	the	the	DET
taxlaw-8368	77	24	host	host	NOUN
taxlaw-8368	77	25	jurisdiction	jurisdiction	NOUN
taxlaw-8368	77	26	to	to	PART
taxlaw-8368	77	27	relinquish	relinquish	VERB
taxlaw-8368	77	28	resources	resource	NOUN
taxlaw-8368	77	29	exceeding	exceed	VERB
taxlaw-8368	77	30	the	the	DET
taxlaw-8368	77	31	benefits	benefit	NOUN
taxlaw-8368	77	32	received	receive	VERB
taxlaw-8368	77	33	from	from	ADP
taxlaw-8368	77	34	the	the	DET
taxlaw-8368	77	35	investment	investment	NOUN
taxlaw-8368	77	36	.	.	PUNCT
taxlaw-8368	78	1	taxation	taxation	NOUN
taxlaw-8368	78	2	became	become	VERB
taxlaw-8368	78	3	a	a	DET
taxlaw-8368	78	4	mainstay	mainstay	NOUN
taxlaw-8368	78	5	of	of	ADP
taxlaw-8368	78	6	that	that	DET
taxlaw-8368	78	7	competition	competition	NOUN
taxlaw-8368	78	8	.	.	PUNCT
taxlaw-8368	79	1	mnes	mne	NOUN
taxlaw-8368	79	2	demanded	demand	VERB
taxlaw-8368	79	3	and	and	CCONJ
taxlaw-8368	79	4	received	receive	VERB
taxlaw-8368	79	5	tax	tax	NOUN
taxlaw-8368	79	6	concessions	concession	NOUN
taxlaw-8368	79	7	from	from	ADP
taxlaw-8368	79	8	a	a	DET
taxlaw-8368	79	9	jurisdiction	jurisdiction	NOUN
taxlaw-8368	79	10	before	before	ADP
taxlaw-8368	79	11	making	make	VERB
taxlaw-8368	79	12	or	or	CCONJ
taxlaw-8368	79	13	increasing	increase	VERB
taxlaw-8368	79	14	their	their	PRON
taxlaw-8368	79	15	investments	investment	NOUN
taxlaw-8368	79	16	in	in	ADP
taxlaw-8368	79	17	the	the	DET
taxlaw-8368	79	18	jurisdiction	jurisdiction	NOUN
taxlaw-8368	79	19	.	.	PUNCT
taxlaw-8368	80	1	governments	government	NOUN
taxlaw-8368	80	2	have	have	AUX
taxlaw-8368	80	3	not	not	PART
taxlaw-8368	80	4	been	be	AUX
taxlaw-8368	80	5	nearly	nearly	ADV
taxlaw-8368	80	6	so	so	ADV
taxlaw-8368	80	7	nimble	nimble	ADJ
taxlaw-8368	80	8	in	in	ADP
taxlaw-8368	80	9	adjusting	adjust	VERB
taxlaw-8368	80	10	their	their	PRON
taxlaw-8368	80	11	tax	tax	NOUN
taxlaw-8368	80	12	systems	system	NOUN
taxlaw-8368	80	13	to	to	PART
taxlaw-8368	80	14	capture	capture	VERB
taxlaw-8368	80	15	revenue	revenue	NOUN
taxlaw-8368	80	16	from	from	ADP
taxlaw-8368	80	17	the	the	DET
taxlaw-8368	80	18	mnes	mne	NOUN
taxlaw-8368	80	19	.	.	PUNCT
taxlaw-8368	81	1	neither	neither	PRON
taxlaw-8368	81	2	have	have	VERB
taxlaw-8368	81	3	governments	government	NOUN
taxlaw-8368	81	4	adopted	adopt	VERB
taxlaw-8368	81	5	a	a	DET
taxlaw-8368	81	6	unified	unified	ADJ
taxlaw-8368	81	7	or	or	CCONJ
taxlaw-8368	81	8	harmonized	harmonized	ADJ
taxlaw-8368	81	9	approach	approach	NOUN
taxlaw-8368	81	10	to	to	ADP
taxlaw-8368	81	11	taxation	taxation	NOUN
taxlaw-8368	81	12	,	,	PUNCT
taxlaw-8368	81	13	even	even	ADV
taxlaw-8368	81	14	though	though	SCONJ
taxlaw-8368	81	15	compromising	compromise	VERB
taxlaw-8368	81	16	their	their	PRON
taxlaw-8368	81	17	taxing	tax	VERB
taxlaw-8368	81	18	sovereignty	sovereignty	NOUN
taxlaw-8368	81	19	with	with	ADP
taxlaw-8368	81	20	harmonized	harmonized	ADJ
taxlaw-8368	81	21	tax	tax	NOUN
taxlaw-8368	81	22	rules	rule	NOUN
taxlaw-8368	81	23	and	and	CCONJ
taxlaw-8368	81	24	procedures	procedure	NOUN
taxlaw-8368	81	25	might	might	AUX
taxlaw-8368	81	26	yield	yield	VERB
taxlaw-8368	81	27	better	well	ADJ
taxlaw-8368	81	28	tax	tax	NOUN
taxlaw-8368	81	29	revenue	revenue	NOUN
taxlaw-8368	81	30	production	production	NOUN
taxlaw-8368	81	31	.	.	PUNCT
taxlaw-8368	82	1	instead	instead	ADV
taxlaw-8368	82	2	,	,	PUNCT
taxlaw-8368	82	3	tax	tax	NOUN
taxlaw-8368	82	4	competition	competition	NOUN
taxlaw-8368	82	5	has	have	AUX
taxlaw-8368	82	6	trended	trend	VERB
taxlaw-8368	82	7	both	both	PRON
taxlaw-8368	82	8	on	on	ADP
taxlaw-8368	82	9	project	project	NOUN
taxlaw-8368	82	10	-	-	PUNCT
taxlaw-8368	82	11	specific	specific	ADJ
taxlaw-8368	82	12	items	item	NOUN
taxlaw-8368	82	13	as	as	ADP
taxlaw-8368	82	14	a	a	DET
taxlaw-8368	82	15	substitute	substitute	NOUN
taxlaw-8368	82	16	for	for	ADP
taxlaw-8368	82	17	direct	direct	ADJ
taxlaw-8368	82	18	subsidies	subsidy	NOUN
taxlaw-8368	82	19	and	and	CCONJ
taxlaw-8368	82	20	,	,	PUNCT
taxlaw-8368	82	21	on	on	ADP
taxlaw-8368	82	22	the	the	DET
taxlaw-8368	82	23	broader	broad	ADJ
taxlaw-8368	82	24	scale	scale	NOUN
taxlaw-8368	82	25	,	,	PUNCT
taxlaw-8368	82	26	to	to	PART
taxlaw-8368	82	27	encourage	encourage	VERB
taxlaw-8368	82	28	relocation	relocation	NOUN
taxlaw-8368	82	29	of	of	ADP
taxlaw-8368	82	30	some	some	DET
taxlaw-8368	82	31	or	or	CCONJ
taxlaw-8368	82	32	all	all	PRON
taxlaw-8368	82	33	of	of	ADP
taxlaw-8368	82	34	the	the	DET
taxlaw-8368	82	35	mnes	mne	NOUN
taxlaw-8368	82	36	’	'	PUNCT
taxlaw-8368	82	37	activities	activity	NOUN
taxlaw-8368	82	38	from	from	ADP
taxlaw-8368	82	39	higher	high	ADJ
taxlaw-8368	82	40	tax	tax	NOUN
taxlaw-8368	82	41	jurisdictions	jurisdiction	NOUN
taxlaw-8368	82	42	to	to	ADP
taxlaw-8368	82	43	jurisdictions	jurisdiction	NOUN
taxlaw-8368	82	44	that	that	PRON
taxlaw-8368	82	45	would	would	AUX
taxlaw-8368	82	46	offer	offer	VERB
taxlaw-8368	82	47	substantially	substantially	ADV
taxlaw-8368	82	48	lower	low	ADJ
taxlaw-8368	82	49	or	or	CCONJ
taxlaw-8368	82	50	even	even	ADV
taxlaw-8368	82	51	zero	zero	NUM
taxlaw-8368	82	52	tax	tax	NOUN
taxlaw-8368	82	53	rates	rate	NOUN
taxlaw-8368	82	54	in	in	ADP
taxlaw-8368	82	55	exchange	exchange	NOUN
taxlaw-8368	82	56	for	for	ADP
taxlaw-8368	82	57	investment	investment	NOUN
taxlaw-8368	82	58	.	.	PUNCT
taxlaw-8368	83	1	and	and	CCONJ
taxlaw-8368	83	2	it	it	PRON
taxlaw-8368	83	3	is	be	AUX
taxlaw-8368	83	4	not	not	PART
taxlaw-8368	83	5	only	only	ADV
taxlaw-8368	83	6	mnes	mne	NOUN
taxlaw-8368	83	7	to	to	PART
taxlaw-8368	83	8	which	which	PRON
taxlaw-8368	83	9	nations	nation	NOUN
taxlaw-8368	83	10	have	have	AUX
taxlaw-8368	83	11	offered	offer	VERB
taxlaw-8368	83	12	tax	tax	NOUN
taxlaw-8368	83	13	-	-	PUNCT
taxlaw-8368	83	14	based	base	VERB
taxlaw-8368	83	15	investment	investment	NOUN
taxlaw-8368	83	16	incentives	incentive	NOUN
taxlaw-8368	83	17	.	.	PUNCT
taxlaw-8368	84	1	jurisdictions	jurisdiction	NOUN
taxlaw-8368	84	2	commonly	commonly	ADV
taxlaw-8368	84	3	offer	offer	VERB
taxlaw-8368	84	4	2	2	NUM
taxlaw-8368	84	5	oecd	oecd	PROPN
taxlaw-8368	84	6	,	,	PUNCT
taxlaw-8368	84	7	multinational	multinational	ADJ
taxlaw-8368	84	8	enterprises	enterprise	NOUN
taxlaw-8368	84	9	in	in	ADP
taxlaw-8368	84	10	the	the	DET
taxlaw-8368	84	11	global	global	ADJ
taxlaw-8368	84	12	economy	economy	NOUN
taxlaw-8368	84	13	—	—	PUNCT
taxlaw-8368	84	14	heavily	heavily	ADV
taxlaw-8368	84	15	debated	debate	VERB
taxlaw-8368	84	16	but	but	CCONJ
taxlaw-8368	84	17	hardly	hardly	ADV
taxlaw-8368	84	18	measured	measure	VERB
taxlaw-8368	84	19	(	(	PUNCT
taxlaw-8368	84	20	may	may	PROPN
taxlaw-8368	84	21	2018	2018	NUM
taxlaw-8368	84	22	)	)	PUNCT
taxlaw-8368	84	23	,	,	PUNCT
taxlaw-8368	84	24	https://www.oecd.org/industry/ind/mnes-in-the-globaleconomy-policy-note.pdf	https://www.oecd.org/industry/ind/mnes-in-the-globaleconomy-policy-note.pdf	NOUN
taxlaw-8368	85	1	[	[	X
taxlaw-8368	85	2	https://perma.cc/uc28-zqcg	https://perma.cc/uc28-zqcg	X
taxlaw-8368	85	3	]	]	X
taxlaw-8368	85	4	(	(	PUNCT
taxlaw-8368	85	5	activities	activity	NOUN
taxlaw-8368	85	6	undertaken	undertake	VERB
taxlaw-8368	85	7	by	by	ADP
taxlaw-8368	85	8	foreign	foreign	ADJ
taxlaw-8368	85	9	affiliated	affiliate	VERB
taxlaw-8368	85	10	mnes	mne	NOUN
taxlaw-8368	85	11	grew	grow	VERB
taxlaw-8368	85	12	by	by	ADP
taxlaw-8368	85	13	$	$	SYM
taxlaw-8368	85	14	13	13	NUM
taxlaw-8368	85	15	trillion	trillion	NUM
taxlaw-8368	85	16	from	from	ADP
taxlaw-8368	85	17	2000	2000	NUM
taxlaw-8368	85	18	to	to	ADP
taxlaw-8368	85	19	2014	2014	NUM
taxlaw-8368	85	20	)	)	PUNCT
taxlaw-8368	85	21	;	;	PUNCT
taxlaw-8368	85	22	mark	mark	PROPN
taxlaw-8368	85	23	j.	j.	PROPN
taxlaw-8368	85	24	perry	perry	PROPN
taxlaw-8368	85	25	,	,	PUNCT
taxlaw-8368	85	26	many	many	ADJ
taxlaw-8368	85	27	large	large	ADJ
taxlaw-8368	85	28	us	us	PROPN
taxlaw-8368	85	29	firms	firm	NOUN
taxlaw-8368	85	30	sell	sell	VERB
taxlaw-8368	85	31	,	,	PUNCT
taxlaw-8368	85	32	hire	hire	NOUN
taxlaw-8368	85	33	,	,	PUNCT
taxlaw-8368	85	34	and	and	CCONJ
taxlaw-8368	85	35	invest	invest	VERB
taxlaw-8368	85	36	more	more	ADV
taxlaw-8368	85	37	overseas	overseas	ADV
taxlaw-8368	85	38	than	than	ADP
taxlaw-8368	85	39	in	in	ADP
taxlaw-8368	85	40	us	we	PRON
taxlaw-8368	85	41	and	and	CCONJ
taxlaw-8368	85	42	have	have	VERB
taxlaw-8368	85	43	to	to	PART
taxlaw-8368	85	44	think	think	VERB
taxlaw-8368	85	45	globally	globally	ADV
taxlaw-8368	85	46	to	to	PART
taxlaw-8368	85	47	survive	survive	VERB
taxlaw-8368	85	48	,	,	PUNCT
taxlaw-8368	85	49	am	be	AUX
taxlaw-8368	85	50	.	.	PUNCT
taxlaw-8368	85	51	enter	enter	VERB
taxlaw-8368	85	52	.	.	PUNCT
taxlaw-8368	86	1	inst	inst	PROPN
taxlaw-8368	86	2	.	.	PUNCT
taxlaw-8368	87	1	(	(	PUNCT
taxlaw-8368	87	2	june	june	PROPN
taxlaw-8368	87	3	22	22	NUM
taxlaw-8368	87	4	,	,	PUNCT
taxlaw-8368	87	5	2020	2020	NUM
taxlaw-8368	87	6	)	)	PUNCT
taxlaw-8368	87	7	,	,	PUNCT
taxlaw-8368	87	8	https://www.aei.org/carpe-diem/many-large-us-firms-sell-hire-and-invest-more-overseasthan-in-the-us-and-have-to-think-globally-to-survive/	https://www.aei.org/carpe-diem/many-large-us-firms-sell-hire-and-invest-more-overseasthan-in-the-us-and-have-to-think-globally-to-survive/	X
taxlaw-8368	88	1	[	[	X
taxlaw-8368	88	2	https://perma.cc/y4bb-tlrf	https://perma.cc/y4bb-tlrf	X
taxlaw-8368	88	3	]	]	X
taxlaw-8368	88	4	(	(	PUNCT
taxlaw-8368	88	5	u.s	u.s	PROPN
taxlaw-8368	88	6	.	.	PROPN
taxlaw-8368	88	7	based	base	VERB
taxlaw-8368	88	8	companies	company	NOUN
taxlaw-8368	88	9	in	in	ADP
taxlaw-8368	88	10	the	the	DET
taxlaw-8368	88	11	world	world	NOUN
taxlaw-8368	88	12	’s	’s	PART
taxlaw-8368	88	13	top	top	ADJ
taxlaw-8368	88	14	100	100	NUM
taxlaw-8368	88	15	multinational	multinational	ADJ
taxlaw-8368	88	16	companies	company	NOUN
taxlaw-8368	88	17	have	have	VERB
taxlaw-8368	88	18	foreign	foreign	ADJ
taxlaw-8368	88	19	assets	asset	NOUN
taxlaw-8368	88	20	accounting	account	VERB
taxlaw-8368	88	21	for	for	ADP
taxlaw-8368	88	22	23.8	23.8	NUM
taxlaw-8368	88	23	%	%	NOUN
taxlaw-8368	88	24	to	to	ADP
taxlaw-8368	88	25	82.4	82.4	NUM
taxlaw-8368	88	26	%	%	NOUN
taxlaw-8368	88	27	of	of	ADP
taxlaw-8368	88	28	their	their	PRON
taxlaw-8368	88	29	total	total	ADJ
taxlaw-8368	88	30	assets	asset	NOUN
taxlaw-8368	88	31	,	,	PUNCT
taxlaw-8368	88	32	and	and	CCONJ
taxlaw-8368	88	33	foreign	foreign	ADJ
taxlaw-8368	88	34	employment	employment	NOUN
taxlaw-8368	88	35	accounting	account	VERB
taxlaw-8368	88	36	for	for	ADP
taxlaw-8368	88	37	23.8	23.8	NUM
taxlaw-8368	88	38	%	%	NOUN
taxlaw-8368	88	39	to	to	PART
taxlaw-8368	88	40	87.9	87.9	NUM
taxlaw-8368	88	41	%	%	NOUN
taxlaw-8368	88	42	of	of	ADP
taxlaw-8368	88	43	their	their	PRON
taxlaw-8368	88	44	total	total	ADJ
taxlaw-8368	88	45	employment	employment	NOUN
taxlaw-8368	88	46	)	)	PUNCT
taxlaw-8368	88	47	.	.	PUNCT
taxlaw-8368	89	1	130	130	NUM
taxlaw-8368	89	2	columbia	columbia	PROPN
taxlaw-8368	89	3	journal	journal	PROPN
taxlaw-8368	89	4	of	of	ADP
taxlaw-8368	89	5	tax	tax	NOUN
taxlaw-8368	89	6	law	law	NOUN
taxlaw-8368	89	7	[	[	X
taxlaw-8368	89	8	vol	vol	NOUN
taxlaw-8368	89	9	.	.	PUNCT
taxlaw-8368	90	1	12:126	12:126	NOUN
taxlaw-8368	90	2	immigrant	immigrant	NOUN
taxlaw-8368	90	3	or	or	CCONJ
taxlaw-8368	90	4	resident	resident	NOUN
taxlaw-8368	90	5	visas	visa	NOUN
taxlaw-8368	90	6	to	to	ADP
taxlaw-8368	90	7	investors3	investors3	PROPN
taxlaw-8368	90	8	and	and	CCONJ
taxlaw-8368	90	9	have	have	AUX
taxlaw-8368	90	10	begun	begin	VERB
taxlaw-8368	90	11	to	to	PART
taxlaw-8368	90	12	include	include	VERB
taxlaw-8368	90	13	temporary	temporary	ADJ
taxlaw-8368	90	14	tax	tax	NOUN
taxlaw-8368	90	15	holidays	holiday	NOUN
taxlaw-8368	90	16	as	as	ADP
taxlaw-8368	90	17	additional	additional	ADJ
taxlaw-8368	90	18	immigration	immigration	NOUN
taxlaw-8368	90	19	incentives.4	incentives.4	NOUN
taxlaw-8368	90	20	higher	high	ADJ
taxlaw-8368	90	21	tax	tax	NOUN
taxlaw-8368	90	22	jurisdictions	jurisdiction	NOUN
taxlaw-8368	90	23	have	have	AUX
taxlaw-8368	90	24	not	not	PART
taxlaw-8368	90	25	conceded	concede	VERB
taxlaw-8368	90	26	their	their	PRON
taxlaw-8368	90	27	right	right	NOUN
taxlaw-8368	90	28	to	to	PART
taxlaw-8368	90	29	tax	tax	VERB
taxlaw-8368	90	30	the	the	DET
taxlaw-8368	90	31	mnes	mne	NOUN
taxlaw-8368	90	32	,	,	PUNCT
taxlaw-8368	90	33	but	but	CCONJ
taxlaw-8368	90	34	they	they	PRON
taxlaw-8368	90	35	have	have	AUX
taxlaw-8368	90	36	found	find	VERB
taxlaw-8368	90	37	resourceful	resourceful	ADJ
taxlaw-8368	90	38	tax	tax	NOUN
taxlaw-8368	90	39	planners	planner	NOUN
taxlaw-8368	90	40	and	and	CCONJ
taxlaw-8368	90	41	competitive	competitive	ADJ
taxlaw-8368	90	42	taxing	tax	VERB
taxlaw-8368	90	43	jurisdictions	jurisdiction	NOUN
taxlaw-8368	90	44	to	to	PART
taxlaw-8368	90	45	be	be	AUX
taxlaw-8368	90	46	formidable	formidable	ADJ
taxlaw-8368	90	47	foes	foe	NOUN
taxlaw-8368	90	48	.	.	PUNCT
taxlaw-8368	91	1	efforts	effort	NOUN
taxlaw-8368	91	2	to	to	PART
taxlaw-8368	91	3	overcome	overcome	VERB
taxlaw-8368	91	4	tax	tax	NOUN
taxlaw-8368	91	5	competition	competition	NOUN
taxlaw-8368	91	6	and	and	CCONJ
taxlaw-8368	91	7	planning	planning	NOUN
taxlaw-8368	91	8	have	have	AUX
taxlaw-8368	91	9	enjoyed	enjoy	VERB
taxlaw-8368	91	10	limited	limited	ADJ
taxlaw-8368	91	11	success	success	NOUN
taxlaw-8368	91	12	.	.	PUNCT
taxlaw-8368	92	1	regarding	regard	VERB
taxlaw-8368	92	2	the	the	DET
taxlaw-8368	92	3	income	income	NOUN
taxlaw-8368	92	4	tax	tax	NOUN
taxlaw-8368	92	5	,	,	PUNCT
taxlaw-8368	92	6	combatting	combat	VERB
taxlaw-8368	92	7	tax	tax	NOUN
taxlaw-8368	92	8	planning	planning	NOUN
taxlaw-8368	92	9	and	and	CCONJ
taxlaw-8368	92	10	tax	tax	NOUN
taxlaw-8368	92	11	competition	competition	NOUN
taxlaw-8368	92	12	(	(	PUNCT
taxlaw-8368	92	13	with	with	ADP
taxlaw-8368	92	14	some	some	DET
taxlaw-8368	92	15	exceptions)5	exceptions)5	NOUN
taxlaw-8368	92	16	has	have	AUX
taxlaw-8368	92	17	been	be	AUX
taxlaw-8368	92	18	largely	largely	ADV
taxlaw-8368	92	19	national	national	ADJ
taxlaw-8368	92	20	.	.	PUNCT
taxlaw-8368	93	1	some	some	DET
taxlaw-8368	93	2	tools	tool	NOUN
taxlaw-8368	93	3	that	that	PRON
taxlaw-8368	93	4	legislatures	legislature	NOUN
taxlaw-8368	93	5	and	and	CCONJ
taxlaw-8368	93	6	tax	tax	NOUN
taxlaw-8368	93	7	administrators	administrator	NOUN
taxlaw-8368	93	8	deploy	deploy	VERB
taxlaw-8368	93	9	to	to	ADP
taxlaw-8368	93	10	staunch	staunch	ADJ
taxlaw-8368	93	11	loss	loss	NOUN
taxlaw-8368	93	12	of	of	ADP
taxlaw-8368	93	13	revenue	revenue	NOUN
taxlaw-8368	93	14	from	from	ADP
taxlaw-8368	93	15	competition	competition	NOUN
taxlaw-8368	93	16	,	,	PUNCT
taxlaw-8368	93	17	such	such	ADJ
taxlaw-8368	93	18	as	as	ADP
taxlaw-8368	93	19	general	general	ADJ
taxlaw-8368	93	20	anti	anti	ADJ
taxlaw-8368	93	21	-	-	ADJ
taxlaw-8368	93	22	avoidance	avoidance	ADJ
taxlaw-8368	93	23	rules	rule	NOUN
taxlaw-8368	93	24	,	,	PUNCT
taxlaw-8368	93	25	have	have	AUX
taxlaw-8368	93	26	been	be	AUX
taxlaw-8368	93	27	enacted	enact	VERB
taxlaw-8368	93	28	into	into	ADP
taxlaw-8368	93	29	law	law	NOUN
taxlaw-8368	93	30	in	in	ADP
taxlaw-8368	93	31	similar	similar	ADJ
taxlaw-8368	93	32	forms	form	NOUN
taxlaw-8368	93	33	in	in	ADP
taxlaw-8368	93	34	numerous	numerous	ADJ
taxlaw-8368	93	35	jurisdictions	jurisdiction	NOUN
taxlaw-8368	93	36	,	,	PUNCT
taxlaw-8368	93	37	6	6	NUM
taxlaw-8368	93	38	reflecting	reflect	VERB
taxlaw-8368	93	39	legislative	legislative	ADJ
taxlaw-8368	93	40	willingness	willingness	NOUN
taxlaw-8368	93	41	to	to	PART
taxlaw-8368	93	42	borrow	borrow	VERB
taxlaw-8368	93	43	tax	tax	NOUN
taxlaw-8368	93	44	concepts	concept	NOUN
taxlaw-8368	93	45	from	from	ADP
taxlaw-8368	93	46	other	other	ADJ
taxlaw-8368	93	47	jurisdictions	jurisdiction	NOUN
taxlaw-8368	93	48	and	and	CCONJ
taxlaw-8368	93	49	adapt	adapt	VERB
taxlaw-8368	93	50	them	they	PRON
taxlaw-8368	93	51	to	to	PART
taxlaw-8368	93	52	address	address	VERB
taxlaw-8368	93	53	challenging	challenge	VERB
taxlaw-8368	93	54	problems.7	problems.7	NOUN
taxlaw-8368	93	55	the	the	DET
taxlaw-8368	93	56	oecd	oecd	PROPN
taxlaw-8368	93	57	has	have	AUX
taxlaw-8368	93	58	assumed	assume	VERB
taxlaw-8368	93	59	the	the	DET
taxlaw-8368	93	60	lead	lead	NOUN
taxlaw-8368	93	61	in	in	ADP
taxlaw-8368	93	62	the	the	DET
taxlaw-8368	93	63	international	international	ADJ
taxlaw-8368	93	64	tax	tax	NOUN
taxlaw-8368	93	65	arena	arena	NOUN
taxlaw-8368	93	66	and	and	CCONJ
taxlaw-8368	93	67	,	,	PUNCT
taxlaw-8368	93	68	for	for	ADP
taxlaw-8368	93	69	the	the	DET
taxlaw-8368	93	70	past	past	ADJ
taxlaw-8368	93	71	several	several	ADJ
taxlaw-8368	93	72	decades	decade	NOUN
taxlaw-8368	93	73	,	,	PUNCT
taxlaw-8368	93	74	has	have	AUX
taxlaw-8368	93	75	supplemented	supplement	VERB
taxlaw-8368	93	76	tax	tax	NOUN
taxlaw-8368	93	77	treaties8	treaties8	NOUN
taxlaw-8368	93	78	with	with	ADP
taxlaw-8368	93	79	other	other	ADJ
taxlaw-8368	93	80	multinational	multinational	ADJ
taxlaw-8368	93	81	tools	tool	NOUN
taxlaw-8368	93	82	for	for	ADP
taxlaw-8368	93	83	tax	tax	NOUN
taxlaw-8368	93	84	collectors	collector	NOUN
taxlaw-8368	93	85	to	to	PART
taxlaw-8368	93	86	share	share	VERB
taxlaw-8368	93	87	tax	tax	NOUN
taxlaw-8368	93	88	information	information	NOUN
taxlaw-8368	93	89	in	in	ADP
taxlaw-8368	93	90	the	the	DET
taxlaw-8368	93	91	form	form	NOUN
taxlaw-8368	93	92	of	of	ADP
taxlaw-8368	93	93	similar	similar	ADJ
taxlaw-8368	93	94	,	,	PUNCT
taxlaw-8368	93	95	but	but	CCONJ
taxlaw-8368	93	96	more	more	ADV
taxlaw-8368	93	97	limited	limited	ADJ
taxlaw-8368	93	98	,	,	PUNCT
taxlaw-8368	93	99	international	international	ADJ
taxlaw-8368	93	100	agreements.9	agreements.9	NOUN
taxlaw-8368	93	101	as	as	ADP
taxlaw-8368	93	102	in	in	ADP
taxlaw-8368	93	103	the	the	DET
taxlaw-8368	93	104	case	case	NOUN
taxlaw-8368	93	105	of	of	ADP
taxlaw-8368	93	106	treaties,10	treaties,10	PRON
taxlaw-8368	93	107	exchange	exchange	NOUN
taxlaw-8368	93	108	of	of	ADP
taxlaw-8368	93	109	information	information	NOUN
taxlaw-8368	93	110	through	through	ADP
taxlaw-8368	93	111	tax	tax	NOUN
taxlaw-8368	93	112	agency	agency	NOUN
taxlaw-8368	93	113	cooperation	cooperation	NOUN
taxlaw-8368	93	114	may	may	AUX
taxlaw-8368	93	115	facilitate	facilitate	VERB
taxlaw-8368	93	116	tax	tax	NOUN
taxlaw-8368	93	117	offender	offender	NOUN
taxlaw-8368	93	118	prosecution	prosecution	NOUN
taxlaw-8368	93	119	.	.	PUNCT
taxlaw-8368	94	1	more	more	ADV
taxlaw-8368	94	2	recently	recently	ADV
taxlaw-8368	94	3	,	,	PUNCT
taxlaw-8368	94	4	the	the	DET
taxlaw-8368	94	5	oecd	oecd	PROPN
taxlaw-8368	94	6	introduced	introduce	VERB
taxlaw-8368	94	7	and	and	CCONJ
taxlaw-8368	94	8	developed	develop	VERB
taxlaw-8368	94	9	several	several	ADJ
taxlaw-8368	94	10	projects	project	NOUN
taxlaw-8368	94	11	designed	design	VERB
taxlaw-8368	94	12	to	to	PART
taxlaw-8368	94	13	identify	identify	VERB
taxlaw-8368	94	14	and	and	CCONJ
taxlaw-8368	94	15	capture	capture	VERB
taxlaw-8368	94	16	individuals	individual	NOUN
taxlaw-8368	94	17	’	'	PUNCT
taxlaw-8368	94	18	and	and	CCONJ
taxlaw-8368	94	19	mnes	mne	NOUN
taxlaw-8368	94	20	’	'	PUNCT
taxlaw-8368	94	21	income	income	NOUN
taxlaw-8368	94	22	that	that	SCONJ
taxlaw-8368	94	23	they	they	PRON
taxlaw-8368	94	24	have	have	AUX
taxlaw-8368	94	25	assigned	assign	VERB
taxlaw-8368	94	26	artificially	artificially	ADV
taxlaw-8368	94	27	to	to	ADP
taxlaw-8368	94	28	low	low	ADJ
taxlaw-8368	94	29	tax	tax	NOUN
taxlaw-8368	94	30	jurisdictions.11	jurisdictions.11	NOUN
taxlaw-8368	94	31	in	in	ADP
taxlaw-8368	94	32	one	one	NUM
taxlaw-8368	94	33	project	project	NOUN
taxlaw-8368	94	34	,	,	PUNCT
taxlaw-8368	94	35	the	the	DET
taxlaw-8368	94	36	oecd	oecd	PROPN
taxlaw-8368	94	37	sought	seek	VERB
taxlaw-8368	94	38	to	to	PART
taxlaw-8368	94	39	coerce	coerce	VERB
taxlaw-8368	94	40	low	low	ADJ
taxlaw-8368	94	41	tax	tax	NOUN
taxlaw-8368	94	42	jurisdictions	jurisdiction	NOUN
taxlaw-8368	94	43	to	to	PART
taxlaw-8368	94	44	step	step	VERB
taxlaw-8368	94	45	back	back	ADV
taxlaw-8368	94	46	from	from	ADP
taxlaw-8368	94	47	encouraging	encourage	VERB
taxlaw-8368	94	48	taxpayers	taxpayer	NOUN
taxlaw-8368	94	49	to	to	PART
taxlaw-8368	94	50	move	move	VERB
taxlaw-8368	94	51	investment	investment	NOUN
taxlaw-8368	94	52	from	from	ADP
taxlaw-8368	94	53	high	high	ADJ
taxlaw-8368	94	54	tax	tax	NOUN
taxlaw-8368	94	55	jurisdictions	jurisdiction	NOUN
taxlaw-8368	94	56	to	to	ADP
taxlaw-8368	94	57	low	low	ADJ
taxlaw-8368	94	58	tax	tax	NOUN
taxlaw-8368	94	59	ones	one	NOUN
taxlaw-8368	94	60	and	and	CCONJ
taxlaw-8368	94	61	to	to	PART
taxlaw-8368	94	62	cooperate	cooperate	VERB
taxlaw-8368	94	63	in	in	ADP
taxlaw-8368	94	64	exchanging	exchange	VERB
taxlaw-8368	94	65	tax	tax	NOUN
taxlaw-8368	94	66	information	information	NOUN
taxlaw-8368	94	67	so	so	SCONJ
taxlaw-8368	94	68	that	that	SCONJ
taxlaw-8368	94	69	jurisdictions	jurisdiction	NOUN
taxlaw-8368	94	70	could	could	AUX
taxlaw-8368	94	71	tax	tax	VERB
taxlaw-8368	94	72	their	their	PRON
taxlaw-8368	94	73	resident	resident	ADJ
taxlaw-8368	94	74	taxpayers	taxpayer	NOUN
taxlaw-8368	94	75	on	on	ADP
taxlaw-8368	94	76	income	income	NOUN
taxlaw-8368	94	77	received	receive	VERB
taxlaw-8368	94	78	3	3	NUM
taxlaw-8368	94	79	see	see	VERB
taxlaw-8368	94	80	leila	leila	PROPN
taxlaw-8368	94	81	adim	adim	PROPN
taxlaw-8368	94	82	,	,	PUNCT
taxlaw-8368	94	83	between	between	ADP
taxlaw-8368	94	84	benefit	benefit	NOUN
taxlaw-8368	94	85	and	and	CCONJ
taxlaw-8368	94	86	abuse	abuse	NOUN
taxlaw-8368	94	87	:	:	PUNCT
taxlaw-8368	94	88	immigrant	immigrant	ADJ
taxlaw-8368	94	89	investment	investment	NOUN
taxlaw-8368	94	90	programs	program	NOUN
taxlaw-8368	94	91	,	,	PUNCT
taxlaw-8368	95	1	62	62	NUM
taxlaw-8368	95	2	st	st	PROPN
taxlaw-8368	95	3	.	.	PROPN
taxlaw-8368	95	4	louis	louis	PROPN
taxlaw-8368	95	5	u.	u.	PROPN
taxlaw-8368	95	6	l.j	l.j	PROPN
taxlaw-8368	95	7	.	.	PROPN
taxlaw-8368	95	8	121	121	NUM
taxlaw-8368	95	9	(	(	PUNCT
taxlaw-8368	95	10	2017	2017	NUM
taxlaw-8368	95	11	)	)	PUNCT
taxlaw-8368	95	12	;	;	PUNCT
taxlaw-8368	95	13	allison	allison	PROPN
taxlaw-8368	95	14	christians	christians	PROPN
taxlaw-8368	95	15	,	,	PUNCT
taxlaw-8368	95	16	buying	buy	VERB
taxlaw-8368	95	17	in	in	ADP
taxlaw-8368	95	18	:	:	PUNCT
taxlaw-8368	95	19	residence	residence	NOUN
taxlaw-8368	95	20	and	and	CCONJ
taxlaw-8368	95	21	citizenship	citizenship	NOUN
taxlaw-8368	95	22	by	by	ADP
taxlaw-8368	95	23	investment	investment	NOUN
taxlaw-8368	95	24	,	,	PUNCT
taxlaw-8368	95	25	62	62	NUM
taxlaw-8368	95	26	st	st	PROPN
taxlaw-8368	95	27	.	.	PROPN
taxlaw-8368	95	28	louis	louis	PROPN
taxlaw-8368	95	29	u.	u.	PROPN
taxlaw-8368	95	30	l.j	l.j	PROPN
taxlaw-8368	95	31	.	.	PROPN
taxlaw-8368	95	32	51	51	NUM
taxlaw-8368	95	33	(	(	PUNCT
taxlaw-8368	95	34	2017	2017	NUM
taxlaw-8368	95	35	)	)	PUNCT
taxlaw-8368	95	36	.	.	PUNCT
taxlaw-8368	96	1	4	4	NUM
taxlaw-8368	96	2	e.g.	e.g.	ADV
taxlaw-8368	96	3	,	,	PUNCT
taxlaw-8368	96	4	raul	raul	NOUN
taxlaw-8368	96	5	-	-	PUNCT
taxlaw-8368	96	6	angelo	angelo	PROPN
taxlaw-8368	96	7	papotti	papotti	PROPN
taxlaw-8368	96	8	&	&	CCONJ
taxlaw-8368	96	9	lorenzo	lorenzo	PROPN
taxlaw-8368	96	10	ferro	ferro	PROPN
taxlaw-8368	96	11	,	,	PUNCT
taxlaw-8368	96	12	italy	italy	PROPN
taxlaw-8368	96	13	’s	’s	PART
taxlaw-8368	96	14	attractive	attractive	ADJ
taxlaw-8368	96	15	new	new	ADJ
taxlaw-8368	96	16	tax	tax	NOUN
taxlaw-8368	96	17	regime	regime	NOUN
taxlaw-8368	96	18	for	for	ADP
taxlaw-8368	96	19	wealthy	wealthy	ADJ
taxlaw-8368	96	20	pensioners	pensioner	NOUN
taxlaw-8368	96	21	,	,	PUNCT
taxlaw-8368	96	22	94	94	NUM
taxlaw-8368	96	23	tax	tax	NOUN
taxlaw-8368	96	24	notes	note	NOUN
taxlaw-8368	96	25	int'l	int'l	ADP
taxlaw-8368	96	26	443	443	NUM
taxlaw-8368	96	27	(	(	PUNCT
taxlaw-8368	96	28	apr	apr	PROPN
taxlaw-8368	96	29	.	.	PROPN
taxlaw-8368	96	30	29	29	NUM
taxlaw-8368	96	31	,	,	PUNCT
taxlaw-8368	96	32	2019	2019	NUM
taxlaw-8368	96	33	)	)	PUNCT
taxlaw-8368	96	34	;	;	PUNCT
taxlaw-8368	96	35	marco	marco	PROPN
taxlaw-8368	96	36	q.	q.	PROPN
taxlaw-8368	96	37	rossi	rossi	PROPN
taxlaw-8368	96	38	,	,	PUNCT
taxlaw-8368	96	39	italy	italy	PROPN
taxlaw-8368	96	40	’s	’s	PART
taxlaw-8368	96	41	special	special	ADJ
taxlaw-8368	96	42	tax	tax	NOUN
taxlaw-8368	96	43	regime	regime	NOUN
taxlaw-8368	96	44	for	for	ADP
taxlaw-8368	96	45	high	high	ADJ
taxlaw-8368	96	46	-	-	PUNCT
taxlaw-8368	96	47	net	net	NOUN
taxlaw-8368	96	48	-	-	PUNCT
taxlaw-8368	96	49	worth	worth	NOUN
taxlaw-8368	96	50	individuals	individual	NOUN
taxlaw-8368	96	51	,	,	PUNCT
taxlaw-8368	96	52	three	three	NUM
taxlaw-8368	96	53	years	year	NOUN
taxlaw-8368	96	54	in	in	ADP
taxlaw-8368	96	55	,	,	PUNCT
taxlaw-8368	96	56	98	98	NUM
taxlaw-8368	96	57	tax	tax	NOUN
taxlaw-8368	96	58	notes	note	NOUN
taxlaw-8368	96	59	int'l	int'l	ADP
taxlaw-8368	96	60	1145	1145	NUM
taxlaw-8368	96	61	(	(	PUNCT
taxlaw-8368	96	62	june	june	PROPN
taxlaw-8368	96	63	8	8	NUM
taxlaw-8368	96	64	,	,	PUNCT
taxlaw-8368	96	65	2020	2020	NUM
taxlaw-8368	96	66	)	)	PUNCT
taxlaw-8368	96	67	.	.	PUNCT
taxlaw-8368	97	1	5	5	NUM
taxlaw-8368	97	2	see	see	VERB
taxlaw-8368	97	3	discussion	discussion	NOUN
taxlaw-8368	97	4	infra	infra	NOUN
taxlaw-8368	97	5	part	part	PROPN
taxlaw-8368	97	6	iii	iii	PROPN
taxlaw-8368	97	7	.	.	PROPN
taxlaw-8368	97	8	6	6	NUM
taxlaw-8368	97	9	general	general	ADJ
taxlaw-8368	97	10	anti	anti	ADJ
taxlaw-8368	97	11	-	-	ADJ
taxlaw-8368	97	12	avoidance	avoidance	ADJ
taxlaw-8368	97	13	rules	rule	NOUN
taxlaw-8368	97	14	(	(	PUNCT
taxlaw-8368	97	15	gaars	gaar	NOUN
taxlaw-8368	97	16	)	)	PUNCT
taxlaw-8368	97	17	have	have	AUX
taxlaw-8368	97	18	become	become	VERB
taxlaw-8368	97	19	commonplace	commonplace	ADJ
taxlaw-8368	97	20	although	although	SCONJ
taxlaw-8368	97	21	effective	effective	ADJ
taxlaw-8368	97	22	use	use	NOUN
taxlaw-8368	97	23	has	have	AUX
taxlaw-8368	97	24	been	be	AUX
taxlaw-8368	97	25	limited	limit	VERB
taxlaw-8368	97	26	.	.	PUNCT
taxlaw-8368	98	1	see	see	VERB
taxlaw-8368	98	2	rebecca	rebecca	PROPN
taxlaw-8368	98	3	prebble	prebble	PROPN
taxlaw-8368	98	4	&	&	CCONJ
taxlaw-8368	98	5	john	john	PROPN
taxlaw-8368	98	6	prebble	prebble	PROPN
taxlaw-8368	98	7	,	,	PUNCT
taxlaw-8368	98	8	does	do	VERB
taxlaw-8368	98	9	the	the	DET
taxlaw-8368	98	10	use	use	NOUN
taxlaw-8368	98	11	of	of	ADP
taxlaw-8368	98	12	general	general	ADJ
taxlaw-8368	98	13	anti	anti	ADJ
taxlaw-8368	98	14	-	-	ADJ
taxlaw-8368	98	15	avoidance	avoidance	ADJ
taxlaw-8368	98	16	rules	rule	NOUN
taxlaw-8368	98	17	to	to	PART
taxlaw-8368	98	18	combat	combat	VERB
taxlaw-8368	98	19	tax	tax	NOUN
taxlaw-8368	98	20	avoidance	avoidance	NOUN
taxlaw-8368	98	21	breach	breach	NOUN
taxlaw-8368	98	22	principles	principle	NOUN
taxlaw-8368	98	23	of	of	ADP
taxlaw-8368	98	24	the	the	DET
taxlaw-8368	98	25	rule	rule	NOUN
taxlaw-8368	98	26	of	of	ADP
taxlaw-8368	98	27	law	law	NOUN
taxlaw-8368	98	28	?	?	PUNCT
taxlaw-8368	99	1	a	a	DET
taxlaw-8368	99	2	comparative	comparative	ADJ
taxlaw-8368	99	3	study	study	NOUN
taxlaw-8368	99	4	,	,	PUNCT
taxlaw-8368	99	5	55	55	NUM
taxlaw-8368	99	6	st	st	PROPN
taxlaw-8368	99	7	.	.	PROPN
taxlaw-8368	99	8	louis	louis	PROPN
taxlaw-8368	99	9	u.	u.	PROPN
taxlaw-8368	99	10	l.j	l.j	PROPN
taxlaw-8368	99	11	.	.	PROPN
taxlaw-8368	99	12	21	21	NUM
taxlaw-8368	99	13	,	,	PUNCT
taxlaw-8368	99	14	25	25	NUM
taxlaw-8368	99	15	-	-	SYM
taxlaw-8368	99	16	27	27	NUM
taxlaw-8368	99	17	(	(	PUNCT
taxlaw-8368	99	18	2010	2010	NUM
taxlaw-8368	99	19	)	)	PUNCT
taxlaw-8368	99	20	.	.	PUNCT
taxlaw-8368	100	1	the	the	DET
taxlaw-8368	100	2	u.s	u.s	PROPN
taxlaw-8368	100	3	.	.	PROPN
taxlaw-8368	100	4	does	do	AUX
taxlaw-8368	100	5	not	not	PART
taxlaw-8368	100	6	have	have	VERB
taxlaw-8368	100	7	a	a	DET
taxlaw-8368	100	8	gaar	gaar	NOUN
taxlaw-8368	100	9	scheme	scheme	NOUN
taxlaw-8368	100	10	but	but	CCONJ
taxlaw-8368	100	11	the	the	DET
taxlaw-8368	100	12	statutory	statutory	ADJ
taxlaw-8368	100	13	economic	economic	ADJ
taxlaw-8368	100	14	substance	substance	NOUN
taxlaw-8368	100	15	rule	rule	NOUN
taxlaw-8368	100	16	in	in	ADP
taxlaw-8368	100	17	section	section	NOUN
taxlaw-8368	100	18	7701(o	7701(o	NUM
taxlaw-8368	100	19	)	)	PUNCT
taxlaw-8368	100	20	operates	operate	VERB
taxlaw-8368	100	21	similarly	similarly	ADV
taxlaw-8368	100	22	to	to	ADP
taxlaw-8368	100	23	other	other	ADJ
taxlaw-8368	100	24	countries	country	NOUN
taxlaw-8368	100	25	’	'	PUNCT
taxlaw-8368	100	26	gaars	gaar	NOUN
taxlaw-8368	100	27	and	and	CCONJ
taxlaw-8368	100	28	requires	require	VERB
taxlaw-8368	100	29	that	that	SCONJ
taxlaw-8368	100	30	a	a	DET
taxlaw-8368	100	31	transaction	transaction	NOUN
taxlaw-8368	100	32	have	have	VERB
taxlaw-8368	100	33	economic	economic	ADJ
taxlaw-8368	100	34	substance	substance	NOUN
taxlaw-8368	100	35	independent	independent	ADJ
taxlaw-8368	100	36	of	of	ADP
taxlaw-8368	100	37	its	its	PRON
taxlaw-8368	100	38	tax	tax	NOUN
taxlaw-8368	100	39	benefits	benefit	NOUN
taxlaw-8368	100	40	,	,	PUNCT
taxlaw-8368	100	41	although	although	SCONJ
taxlaw-8368	100	42	the	the	DET
taxlaw-8368	100	43	government	government	NOUN
taxlaw-8368	100	44	appears	appear	VERB
taxlaw-8368	100	45	to	to	PART
taxlaw-8368	100	46	have	have	AUX
taxlaw-8368	100	47	used	use	VERB
taxlaw-8368	100	48	that	that	DET
taxlaw-8368	100	49	section	section	NOUN
taxlaw-8368	100	50	,	,	PUNCT
taxlaw-8368	100	51	as	as	ADV
taxlaw-8368	100	52	well	well	ADV
taxlaw-8368	100	53	as	as	ADP
taxlaw-8368	100	54	a	a	DET
taxlaw-8368	100	55	specific	specific	ADJ
taxlaw-8368	100	56	partnership	partnership	NOUN
taxlaw-8368	100	57	anti	anti	ADJ
taxlaw-8368	100	58	-	-	ADJ
taxlaw-8368	100	59	avoidance	avoidance	ADJ
taxlaw-8368	100	60	regulation	regulation	NOUN
taxlaw-8368	100	61	primarily	primarily	ADV
taxlaw-8368	100	62	as	as	ADP
taxlaw-8368	100	63	additional	additional	ADJ
taxlaw-8368	100	64	arguments	argument	NOUN
taxlaw-8368	100	65	in	in	ADP
taxlaw-8368	100	66	litigation	litigation	NOUN
taxlaw-8368	100	67	(	(	PUNCT
taxlaw-8368	100	68	although	although	SCONJ
taxlaw-8368	100	69	both	both	PRON
taxlaw-8368	100	70	may	may	AUX
taxlaw-8368	100	71	have	have	AUX
taxlaw-8368	100	72	had	have	VERB
taxlaw-8368	100	73	impact	impact	NOUN
taxlaw-8368	100	74	on	on	ADP
taxlaw-8368	100	75	settlements	settlement	NOUN
taxlaw-8368	100	76	with	with	ADP
taxlaw-8368	100	77	taxpayers	taxpayer	NOUN
taxlaw-8368	100	78	.	.	PUNCT
taxlaw-8368	101	1	see	see	VERB
taxlaw-8368	101	2	i.r.c	i.r.c	NOUN
taxlaw-8368	101	3	.	.	PUNCT
taxlaw-8368	102	1	§	§	PROPN
taxlaw-8368	102	2	7701(o	7701(o	PROPN
taxlaw-8368	102	3	)	)	PUNCT
taxlaw-8368	102	4	;	;	PUNCT
taxlaw-8368	103	1	treas	treas	PROPN
taxlaw-8368	103	2	.	.	PUNCT
taxlaw-8368	104	1	reg	reg	PROPN
taxlaw-8368	104	2	.	.	PUNCT
taxlaw-8368	105	1	§	§	PROPN
taxlaw-8368	105	2	1.701	1.701	NUM
taxlaw-8368	105	3	-	-	SYM
taxlaw-8368	105	4	2	2	NUM
taxlaw-8368	105	5	.	.	PUNCT
taxlaw-8368	105	6	similarly	similarly	ADV
taxlaw-8368	105	7	,	,	PUNCT
taxlaw-8368	105	8	controlled	control	VERB
taxlaw-8368	105	9	foreign	foreign	ADJ
taxlaw-8368	105	10	corporation	corporation	NOUN
taxlaw-8368	105	11	(	(	PUNCT
taxlaw-8368	105	12	cfc	cfc	PROPN
taxlaw-8368	105	13	)	)	PUNCT
taxlaw-8368	105	14	anti	anti	ADJ
taxlaw-8368	105	15	-	-	NOUN
taxlaw-8368	105	16	avoidance	avoidance	ADJ
taxlaw-8368	105	17	rules	rule	NOUN
taxlaw-8368	105	18	similar	similar	ADJ
taxlaw-8368	105	19	to	to	ADP
taxlaw-8368	105	20	those	those	PRON
taxlaw-8368	105	21	in	in	ADP
taxlaw-8368	105	22	section	section	NOUN
taxlaw-8368	105	23	951	951	NUM
taxlaw-8368	105	24	have	have	AUX
taxlaw-8368	105	25	been	be	AUX
taxlaw-8368	105	26	enacted	enact	VERB
taxlaw-8368	105	27	in	in	ADP
taxlaw-8368	105	28	several	several	ADJ
taxlaw-8368	105	29	jurisdictions	jurisdiction	NOUN
taxlaw-8368	105	30	.	.	PUNCT
taxlaw-8368	106	1	see	see	VERB
taxlaw-8368	106	2	i.r.c	i.r.c	NOUN
taxlaw-8368	106	3	.	.	PUNCT
taxlaw-8368	107	1	§	§	PROPN
taxlaw-8368	107	2	951	951	NUM
taxlaw-8368	107	3	.	.	PUNCT
taxlaw-8368	107	4	7	7	NUM
taxlaw-8368	107	5	see	see	VERB
taxlaw-8368	107	6	anthony	anthony	PROPN
taxlaw-8368	107	7	infanti	infanti	PROPN
taxlaw-8368	107	8	,	,	PUNCT
taxlaw-8368	107	9	the	the	DET
taxlaw-8368	107	10	ethics	ethic	NOUN
taxlaw-8368	107	11	of	of	ADP
taxlaw-8368	107	12	tax	tax	NOUN
taxlaw-8368	107	13	cloning	cloning	NOUN
taxlaw-8368	107	14	,	,	PUNCT
taxlaw-8368	107	15	6	6	NUM
taxlaw-8368	107	16	fla	fla	NOUN
taxlaw-8368	107	17	.	.	PUNCT
taxlaw-8368	108	1	tax	tax	PROPN
taxlaw-8368	108	2	rev	rev	PROPN
taxlaw-8368	108	3	.	.	PROPN
taxlaw-8368	108	4	253	253	NUM
taxlaw-8368	108	5	(	(	PUNCT
taxlaw-8368	108	6	2003	2003	NUM
taxlaw-8368	108	7	)	)	PUNCT
taxlaw-8368	108	8	.	.	PUNCT
taxlaw-8368	109	1	8	8	NUM
taxlaw-8368	109	2	see	see	VERB
taxlaw-8368	109	3	,	,	PUNCT
taxlaw-8368	109	4	e.g.	e.g.	ADV
taxlaw-8368	109	5	,	,	PUNCT
taxlaw-8368	109	6	convention	convention	NOUN
taxlaw-8368	109	7	with	with	ADP
taxlaw-8368	109	8	respect	respect	NOUN
taxlaw-8368	109	9	to	to	ADP
taxlaw-8368	109	10	taxes	taxis	NOUN
taxlaw-8368	109	11	on	on	ADP
taxlaw-8368	109	12	income	income	NOUN
taxlaw-8368	109	13	and	and	CCONJ
taxlaw-8368	109	14	capital	capital	NOUN
taxlaw-8368	109	15	,	,	PUNCT
taxlaw-8368	109	16	u.s.-can	u.s.-can	NOUN
taxlaw-8368	109	17	.	.	PROPN
taxlaw-8368	109	18	,	,	PUNCT
taxlaw-8368	109	19	sep	sep	PROPN
taxlaw-8368	109	20	.	.	PROPN
taxlaw-8368	109	21	26	26	NUM
taxlaw-8368	109	22	,	,	PUNCT
taxlaw-8368	109	23	1980	1980	NUM
taxlaw-8368	109	24	,	,	PUNCT
taxlaw-8368	109	25	1469	1469	NUM
taxlaw-8368	109	26	u.n.t.s	u.n.t.s	PROPN
taxlaw-8368	109	27	.	.	PROPN
taxlaw-8368	110	1	189	189	NUM
taxlaw-8368	110	2	(	(	PUNCT
taxlaw-8368	110	3	tax	tax	NOUN
taxlaw-8368	110	4	treaty	treaty	NOUN
taxlaw-8368	110	5	based	base	VERB
taxlaw-8368	110	6	on	on	ADP
taxlaw-8368	110	7	oecd	oecd	PROPN
taxlaw-8368	110	8	model	model	PROPN
taxlaw-8368	110	9	)	)	PUNCT
taxlaw-8368	110	10	.	.	PUNCT
taxlaw-8368	111	1	9	9	NUM
taxlaw-8368	111	2	tax	tax	NOUN
taxlaw-8368	111	3	information	information	NOUN
taxlaw-8368	111	4	exchange	exchange	NOUN
taxlaw-8368	111	5	agreements	agreement	NOUN
taxlaw-8368	111	6	,	,	PUNCT
taxlaw-8368	111	7	oecd	oecd	PROPN
taxlaw-8368	111	8	,	,	PUNCT
taxlaw-8368	111	9	https://www.oecd.org/ctp/exchange-oftax-information/taxinformationexchangeagreementstieas.htm	https://www.oecd.org/ctp/exchange-oftax-information/taxinformationexchangeagreementstieas.htm	PROPN
taxlaw-8368	112	1	[	[	X
taxlaw-8368	112	2	https://perma.cc/43xu-6v55	https://perma.cc/43xu-6v55	X
taxlaw-8368	112	3	]	]	X
taxlaw-8368	112	4	(	(	PUNCT
taxlaw-8368	112	5	last	last	ADV
taxlaw-8368	112	6	visited	visit	VERB
taxlaw-8368	112	7	june	june	PROPN
taxlaw-8368	112	8	17	17	NUM
taxlaw-8368	112	9	,	,	PUNCT
taxlaw-8368	112	10	2020	2020	NUM
taxlaw-8368	112	11	)	)	PUNCT
taxlaw-8368	113	1	[	[	X
taxlaw-8368	113	2	hereinafter	hereinafter	NOUN
taxlaw-8368	113	3	tiea	tiea	NOUN
taxlaw-8368	113	4	]	]	X
taxlaw-8368	113	5	;	;	PUNCT
taxlaw-8368	113	6	automatic	automatic	ADJ
taxlaw-8368	113	7	exchange	exchange	NOUN
taxlaw-8368	113	8	portal	portal	NOUN
taxlaw-8368	113	9	,	,	PUNCT
taxlaw-8368	113	10	oecd	oecd	PROPN
taxlaw-8368	113	11	,	,	PUNCT
taxlaw-8368	113	12	http://www.oecd.org/tax/automatic-exchange/	http://www.oecd.org/tax/automatic-exchange/	NOUN
taxlaw-8368	113	13	[	[	X
taxlaw-8368	113	14	https://perma.cc/bl26-7uhf	https://perma.cc/bl26-7uhf	X
taxlaw-8368	113	15	]	]	X
taxlaw-8368	113	16	(	(	PUNCT
taxlaw-8368	113	17	last	last	ADV
taxlaw-8368	113	18	visited	visit	VERB
taxlaw-8368	113	19	june	june	PROPN
taxlaw-8368	113	20	17	17	NUM
taxlaw-8368	113	21	,	,	PUNCT
taxlaw-8368	113	22	2020	2020	NUM
taxlaw-8368	113	23	)	)	PUNCT
taxlaw-8368	113	24	(	(	PUNCT
taxlaw-8368	113	25	collaboration	collaboration	NOUN
taxlaw-8368	113	26	between	between	ADP
taxlaw-8368	113	27	oecd	oecd	PROPN
taxlaw-8368	113	28	and	and	CCONJ
taxlaw-8368	113	29	the	the	DET
taxlaw-8368	113	30	global	global	ADJ
taxlaw-8368	113	31	forum	forum	PROPN
taxlaw-8368	113	32	on	on	ADP
taxlaw-8368	113	33	transparency	transparency	NOUN
taxlaw-8368	113	34	and	and	CCONJ
taxlaw-8368	113	35	exchange	exchange	NOUN
taxlaw-8368	113	36	of	of	ADP
taxlaw-8368	113	37	information	information	NOUN
taxlaw-8368	113	38	for	for	ADP
taxlaw-8368	113	39	tax	tax	NOUN
taxlaw-8368	113	40	purposes	purpose	NOUN
taxlaw-8368	113	41	in	in	ADP
taxlaw-8368	113	42	area	area	NOUN
taxlaw-8368	113	43	of	of	ADP
taxlaw-8368	113	44	automatic	automatic	ADJ
taxlaw-8368	113	45	exchange	exchange	NOUN
taxlaw-8368	113	46	information	information	NOUN
taxlaw-8368	113	47	with	with	ADP
taxlaw-8368	113	48	respect	respect	NOUN
taxlaw-8368	113	49	to	to	ADP
taxlaw-8368	113	50	common	common	ADJ
taxlaw-8368	113	51	reporting	reporting	NOUN
taxlaw-8368	113	52	standard	standard	NOUN
taxlaw-8368	113	53	)	)	PUNCT
taxlaw-8368	113	54	.	.	PUNCT
taxlaw-8368	114	1	10	10	NUM
taxlaw-8368	114	2	see	see	VERB
taxlaw-8368	114	3	,	,	PUNCT
taxlaw-8368	114	4	e.g.	e.g.	ADV
taxlaw-8368	114	5	,	,	PUNCT
taxlaw-8368	114	6	convention	convention	NOUN
taxlaw-8368	114	7	with	with	ADP
taxlaw-8368	114	8	respect	respect	NOUN
taxlaw-8368	114	9	to	to	ADP
taxlaw-8368	114	10	taxes	taxis	NOUN
taxlaw-8368	114	11	on	on	ADP
taxlaw-8368	114	12	income	income	NOUN
taxlaw-8368	114	13	and	and	CCONJ
taxlaw-8368	114	14	capital	capital	NOUN
taxlaw-8368	114	15	art	art	NOUN
taxlaw-8368	114	16	.	.	PUNCT
taxlaw-8368	115	1	xxvii	xxvii	ADJ
taxlaw-8368	115	2	,	,	PUNCT
taxlaw-8368	115	3	u.s.can	u.s.can	PROPN
taxlaw-8368	115	4	.	.	PUNCT
taxlaw-8368	115	5	,	,	PUNCT
taxlaw-8368	116	1	sep	sep	PROPN
taxlaw-8368	116	2	.	.	PROPN
taxlaw-8368	116	3	26	26	NUM
taxlaw-8368	116	4	,	,	PUNCT
taxlaw-8368	116	5	1980	1980	NUM
taxlaw-8368	116	6	,	,	PUNCT
taxlaw-8368	116	7	1469	1469	NUM
taxlaw-8368	116	8	u.n.t.s	u.n.t.s	PROPN
taxlaw-8368	116	9	.	.	PROPN
taxlaw-8368	116	10	189	189	NUM
taxlaw-8368	116	11	)	)	PUNCT
taxlaw-8368	116	12	.	.	PUNCT
taxlaw-8368	117	1	11	11	NUM
taxlaw-8368	117	2	see	see	VERB
taxlaw-8368	117	3	infra	infra	NOUN
taxlaw-8368	117	4	part	part	PROPN
taxlaw-8368	117	5	iii	iii	NOUN
taxlaw-8368	117	6	.	.	NOUN
taxlaw-8368	117	7	2021	2021	NUM
taxlaw-8368	117	8	]	]	PUNCT
taxlaw-8368	117	9	uniform	uniform	ADJ
taxlaw-8368	117	10	international	international	ADJ
taxlaw-8368	117	11	tax	tax	NOUN
taxlaw-8368	117	12	collection	collection	NOUN
taxlaw-8368	117	13	and	and	CCONJ
taxlaw-8368	117	14	distribution	distribution	NOUN
taxlaw-8368	117	15	131	131	NUM
taxlaw-8368	117	16	in	in	ADP
taxlaw-8368	117	17	other	other	ADJ
taxlaw-8368	117	18	jurisdictions	jurisdiction	NOUN
taxlaw-8368	117	19	where	where	SCONJ
taxlaw-8368	117	20	appropriate.12	appropriate.12	NOUN
taxlaw-8368	117	21	the	the	DET
taxlaw-8368	117	22	oecd	oecd	PROPN
taxlaw-8368	117	23	developed	develop	VERB
taxlaw-8368	117	24	a	a	DET
taxlaw-8368	117	25	list	list	NOUN
taxlaw-8368	117	26	of	of	ADP
taxlaw-8368	117	27	un	un	ADJ
taxlaw-8368	117	28	-	-	ADJ
taxlaw-8368	117	29	cooperative	cooperative	ADJ
taxlaw-8368	117	30	tax	tax	NOUN
taxlaw-8368	117	31	havens	haven	NOUN
taxlaw-8368	117	32	and	and	CCONJ
taxlaw-8368	117	33	gradually	gradually	ADV
taxlaw-8368	117	34	removed	remove	VERB
taxlaw-8368	117	35	jurisdictions	jurisdiction	NOUN
taxlaw-8368	117	36	from	from	ADP
taxlaw-8368	117	37	the	the	DET
taxlaw-8368	117	38	list	list	NOUN
taxlaw-8368	117	39	as	as	SCONJ
taxlaw-8368	117	40	they	they	PRON
taxlaw-8368	117	41	agreed	agree	VERB
taxlaw-8368	117	42	to	to	PART
taxlaw-8368	117	43	respect	respect	VERB
taxlaw-8368	117	44	oecd	oecd	PROPN
taxlaw-8368	117	45	standards	standard	NOUN
taxlaw-8368	117	46	of	of	ADP
taxlaw-8368	117	47	transparency	transparency	NOUN
taxlaw-8368	117	48	and	and	CCONJ
taxlaw-8368	117	49	exchange	exchange	NOUN
taxlaw-8368	117	50	of	of	ADP
taxlaw-8368	117	51	information.13	information.13	NOUN
taxlaw-8368	117	52	it	it	PRON
taxlaw-8368	117	53	removed	remove	VERB
taxlaw-8368	117	54	the	the	DET
taxlaw-8368	117	55	last	last	ADJ
taxlaw-8368	117	56	three	three	NUM
taxlaw-8368	117	57	countries	country	NOUN
taxlaw-8368	117	58	,	,	PUNCT
taxlaw-8368	117	59	andorra	andorra	PROPN
taxlaw-8368	117	60	,	,	PUNCT
taxlaw-8368	117	61	monaco	monaco	PROPN
taxlaw-8368	117	62	and	and	CCONJ
taxlaw-8368	117	63	liechtenstein	liechtenstein	PROPN
taxlaw-8368	117	64	,	,	PUNCT
taxlaw-8368	117	65	from	from	ADP
taxlaw-8368	117	66	the	the	DET
taxlaw-8368	117	67	list	list	NOUN
taxlaw-8368	117	68	in	in	ADP
taxlaw-8368	117	69	may	may	PROPN
taxlaw-8368	117	70	2009.14	2009.14	NUM
taxlaw-8368	117	71	the	the	DET
taxlaw-8368	117	72	european	european	PROPN
taxlaw-8368	117	73	union	union	PROPN
taxlaw-8368	117	74	(	(	PUNCT
taxlaw-8368	117	75	eu	eu	PROPN
taxlaw-8368	117	76	)	)	PUNCT
taxlaw-8368	117	77	maintains	maintain	VERB
taxlaw-8368	117	78	its	its	PRON
taxlaw-8368	117	79	own	own	ADJ
taxlaw-8368	117	80	active	active	ADJ
taxlaw-8368	117	81	list	list	NOUN
taxlaw-8368	117	82	of	of	ADP
taxlaw-8368	117	83	uncooperative	uncooperative	ADJ
taxlaw-8368	117	84	tax	tax	NOUN
taxlaw-8368	117	85	jurisdictions	jurisdiction	NOUN
taxlaw-8368	117	86	that	that	PRON
taxlaw-8368	117	87	currently	currently	ADV
taxlaw-8368	117	88	includes	include	VERB
taxlaw-8368	117	89	eleven	eleven	NUM
taxlaw-8368	117	90	island	island	NOUN
taxlaw-8368	117	91	jurisdictions	jurisdiction	NOUN
taxlaw-8368	117	92	and	and	CCONJ
taxlaw-8368	117	93	oman.15	oman.15	VERB
taxlaw-8368	117	94	more	more	ADV
taxlaw-8368	117	95	recent	recent	ADJ
taxlaw-8368	117	96	projects	project	NOUN
taxlaw-8368	117	97	focus	focus	VERB
taxlaw-8368	117	98	on	on	ADP
taxlaw-8368	117	99	mne	mne	PROPN
taxlaw-8368	117	100	revenue	revenue	NOUN
taxlaw-8368	117	101	and	and	CCONJ
taxlaw-8368	117	102	seek	seek	VERB
taxlaw-8368	117	103	to	to	PART
taxlaw-8368	117	104	reallocate	reallocate	VERB
taxlaw-8368	117	105	the	the	DET
taxlaw-8368	117	106	revenue	revenue	NOUN
taxlaw-8368	117	107	from	from	ADP
taxlaw-8368	117	108	the	the	DET
taxlaw-8368	117	109	source	source	NOUN
taxlaw-8368	117	110	to	to	PART
taxlaw-8368	117	111	which	which	PRON
taxlaw-8368	117	112	the	the	DET
taxlaw-8368	117	113	taxpayer	taxpayer	NOUN
taxlaw-8368	117	114	has	have	AUX
taxlaw-8368	117	115	assigned	assign	VERB
taxlaw-8368	117	116	it	it	PRON
taxlaw-8368	117	117	to	to	ADP
taxlaw-8368	117	118	a	a	DET
taxlaw-8368	117	119	higher	high	ADJ
taxlaw-8368	117	120	tax	tax	NOUN
taxlaw-8368	117	121	jurisdiction	jurisdiction	NOUN
taxlaw-8368	117	122	through	through	ADP
taxlaw-8368	117	123	sourcing	source	VERB
taxlaw-8368	117	124	rules	rule	NOUN
taxlaw-8368	117	125	designed	design	VERB
taxlaw-8368	117	126	to	to	PART
taxlaw-8368	117	127	diminish	diminish	VERB
taxlaw-8368	117	128	the	the	DET
taxlaw-8368	117	129	ability	ability	NOUN
taxlaw-8368	117	130	of	of	ADP
taxlaw-8368	117	131	taxpayers	taxpayer	NOUN
taxlaw-8368	117	132	to	to	PART
taxlaw-8368	117	133	shift	shift	VERB
taxlaw-8368	117	134	profit	profit	NOUN
taxlaw-8368	117	135	artificially	artificially	ADV
taxlaw-8368	117	136	from	from	ADP
taxlaw-8368	117	137	high	high	ADJ
taxlaw-8368	117	138	to	to	ADP
taxlaw-8368	117	139	low	low	ADJ
taxlaw-8368	117	140	tax	tax	NOUN
taxlaw-8368	117	141	jurisdictions	jurisdiction	NOUN
taxlaw-8368	117	142	.	.	PUNCT
taxlaw-8368	118	1	16	16	NUM
taxlaw-8368	118	2	a	a	DET
taxlaw-8368	118	3	working	work	VERB
taxlaw-8368	118	4	group	group	NOUN
taxlaw-8368	118	5	under	under	ADP
taxlaw-8368	118	6	the	the	DET
taxlaw-8368	118	7	european	european	PROPN
taxlaw-8368	118	8	commission	commission	PROPN
taxlaw-8368	118	9	introduced	introduce	VERB
taxlaw-8368	118	10	a	a	DET
taxlaw-8368	118	11	voluntary	voluntary	ADJ
taxlaw-8368	118	12	proposal	proposal	NOUN
taxlaw-8368	118	13	for	for	ADP
taxlaw-8368	118	14	a	a	DET
taxlaw-8368	118	15	common	common	ADJ
taxlaw-8368	118	16	consolidated	consolidated	ADJ
taxlaw-8368	118	17	corporate	corporate	ADJ
taxlaw-8368	118	18	tax	tax	NOUN
taxlaw-8368	118	19	basis	basis	NOUN
taxlaw-8368	118	20	(	(	PUNCT
taxlaw-8368	118	21	ccctb	ccctb	NOUN
taxlaw-8368	118	22	)	)	PUNCT
taxlaw-8368	118	23	that	that	SCONJ
taxlaw-8368	118	24	,	,	PUNCT
taxlaw-8368	118	25	if	if	SCONJ
taxlaw-8368	118	26	adopted	adopt	VERB
taxlaw-8368	118	27	,	,	PUNCT
taxlaw-8368	118	28	would	would	AUX
taxlaw-8368	118	29	apportion	apportion	VERB
taxlaw-8368	118	30	the	the	DET
taxlaw-8368	118	31	income	income	NOUN
taxlaw-8368	118	32	of	of	ADP
taxlaw-8368	118	33	mnes	mne	NOUN
taxlaw-8368	118	34	formulaically	formulaically	ADV
taxlaw-8368	118	35	and	and	CCONJ
taxlaw-8368	118	36	predictably	predictably	ADV
taxlaw-8368	118	37	among	among	ADP
taxlaw-8368	118	38	the	the	DET
taxlaw-8368	118	39	eu	eu	PROPN
taxlaw-8368	118	40	states	state	NOUN
taxlaw-8368	118	41	in	in	ADP
taxlaw-8368	118	42	which	which	PRON
taxlaw-8368	118	43	they	they	PRON
taxlaw-8368	118	44	are	be	AUX
taxlaw-8368	118	45	operating.17	operating.17	PROPN
taxlaw-8368	118	46	after	after	ADP
taxlaw-8368	118	47	tabling	table	VERB
taxlaw-8368	118	48	the	the	DET
taxlaw-8368	118	49	proposal	proposal	NOUN
taxlaw-8368	118	50	earlier	early	ADV
taxlaw-8368	118	51	,	,	PUNCT
taxlaw-8368	118	52	the	the	DET
taxlaw-8368	118	53	ec	ec	PROPN
taxlaw-8368	118	54	renewed	renew	VERB
taxlaw-8368	118	55	the	the	DET
taxlaw-8368	118	56	proposal	proposal	NOUN
taxlaw-8368	118	57	in	in	ADP
taxlaw-8368	118	58	2015	2015	NUM
taxlaw-8368	118	59	as	as	ADP
taxlaw-8368	118	60	a	a	DET
taxlaw-8368	118	61	mandatory	mandatory	ADJ
taxlaw-8368	118	62	base	base	NOUN
taxlaw-8368	118	63	with	with	ADP
taxlaw-8368	118	64	a	a	DET
taxlaw-8368	118	65	gradual	gradual	ADJ
taxlaw-8368	118	66	introduction.18	introduction.18	NOUN
taxlaw-8368	118	67	the	the	DET
taxlaw-8368	118	68	eu	eu	PROPN
taxlaw-8368	118	69	also	also	ADV
taxlaw-8368	118	70	has	have	AUX
taxlaw-8368	118	71	become	become	VERB
taxlaw-8368	118	72	more	more	ADV
taxlaw-8368	118	73	attentive	attentive	ADJ
taxlaw-8368	118	74	to	to	ADP
taxlaw-8368	118	75	the	the	DET
taxlaw-8368	118	76	state	state	NOUN
taxlaw-8368	118	77	aid	aid	NOUN
taxlaw-8368	118	78	issues	issue	NOUN
taxlaw-8368	118	79	prohibited	prohibit	VERB
taxlaw-8368	118	80	by	by	ADP
taxlaw-8368	118	81	the	the	DET
taxlaw-8368	118	82	treaty	treaty	NOUN
taxlaw-8368	118	83	of	of	ADP
taxlaw-8368	118	84	the	the	DET
taxlaw-8368	118	85	functioning	functioning	NOUN
taxlaw-8368	118	86	of	of	ADP
taxlaw-8368	118	87	the	the	DET
taxlaw-8368	118	88	eu	eu	PROPN
taxlaw-8368	118	89	(	(	PUNCT
taxlaw-8368	118	90	tfeu	tfeu	PROPN
taxlaw-8368	118	91	)	)	PUNCT
taxlaw-8368	118	92	19	19	NUM
taxlaw-8368	118	93	when	when	SCONJ
taxlaw-8368	118	94	its	its	PRON
taxlaw-8368	118	95	member	member	NOUN
taxlaw-8368	118	96	states	state	NOUN
taxlaw-8368	118	97	grant	grant	VERB
taxlaw-8368	118	98	non	non	ADJ
taxlaw-8368	118	99	-	-	ADJ
taxlaw-8368	118	100	uniform	uniform	ADJ
taxlaw-8368	118	101	tax	tax	NOUN
taxlaw-8368	118	102	concessions	concession	NOUN
taxlaw-8368	118	103	to	to	ADP
taxlaw-8368	118	104	enterprises	enterprise	NOUN
taxlaw-8368	118	105	to	to	PART
taxlaw-8368	118	106	provide	provide	VERB
taxlaw-8368	118	107	a	a	DET
taxlaw-8368	118	108	welcoming	welcoming	ADJ
taxlaw-8368	118	109	tax	tax	NOUN
taxlaw-8368	118	110	environment	environment	NOUN
taxlaw-8368	118	111	for	for	ADP
taxlaw-8368	118	112	them.20	them.20	PROPN
taxlaw-8368	118	113	12	12	NUM
taxlaw-8368	118	114	oecd	oecd	PROPN
taxlaw-8368	118	115	,	,	PUNCT
taxlaw-8368	118	116	harmful	harmful	ADJ
taxlaw-8368	118	117	tax	tax	NOUN
taxlaw-8368	118	118	competition	competition	NOUN
taxlaw-8368	118	119	an	an	DET
taxlaw-8368	118	120	emerging	emerge	VERB
taxlaw-8368	118	121	global	global	ADJ
taxlaw-8368	118	122	issue	issue	NOUN
taxlaw-8368	118	123	16	16	NUM
taxlaw-8368	118	124	(	(	PUNCT
taxlaw-8368	118	125	1998	1998	NUM
taxlaw-8368	118	126	)	)	PUNCT
taxlaw-8368	118	127	,	,	PUNCT
taxlaw-8368	118	128	https://www.oecd.org/tax/harmful/1904176.pdf	https://www.oecd.org/tax/harmful/1904176.pdf	PROPN
taxlaw-8368	119	1	[	[	X
taxlaw-8368	119	2	https://perma.cc/af4y-x76d	https://perma.cc/af4y-x76d	X
taxlaw-8368	119	3	]	]	X
taxlaw-8368	119	4	(	(	PUNCT
taxlaw-8368	119	5	identifying	identify	VERB
taxlaw-8368	119	6	harmful	harmful	ADJ
taxlaw-8368	119	7	tax	tax	NOUN
taxlaw-8368	119	8	practices	practice	NOUN
taxlaw-8368	119	9	and	and	CCONJ
taxlaw-8368	119	10	tax	tax	NOUN
taxlaw-8368	119	11	havens	haven	NOUN
taxlaw-8368	119	12	to	to	PART
taxlaw-8368	119	13	encourage	encourage	VERB
taxlaw-8368	119	14	developed	develop	VERB
taxlaw-8368	119	15	countries	country	NOUN
taxlaw-8368	119	16	to	to	PART
taxlaw-8368	119	17	abandon	abandon	VERB
taxlaw-8368	119	18	such	such	ADJ
taxlaw-8368	119	19	practices	practice	NOUN
taxlaw-8368	119	20	and	and	CCONJ
taxlaw-8368	119	21	impose	impose	VERB
taxlaw-8368	119	22	sanctions	sanction	NOUN
taxlaw-8368	119	23	on	on	ADP
taxlaw-8368	119	24	tax	tax	NOUN
taxlaw-8368	119	25	haven	haven	NOUN
taxlaw-8368	119	26	jurisdictions	jurisdiction	NOUN
taxlaw-8368	119	27	facilitating	facilitate	VERB
taxlaw-8368	119	28	secret	secret	ADJ
taxlaw-8368	119	29	investment	investment	NOUN
taxlaw-8368	119	30	from	from	ADP
taxlaw-8368	119	31	residents	resident	NOUN
taxlaw-8368	119	32	of	of	ADP
taxlaw-8368	119	33	developed	develop	VERB
taxlaw-8368	119	34	economies	economy	NOUN
taxlaw-8368	119	35	using	use	VERB
taxlaw-8368	119	36	tax	tax	NOUN
taxlaw-8368	119	37	havens	haven	NOUN
taxlaw-8368	119	38	to	to	PART
taxlaw-8368	119	39	avoid	avoid	VERB
taxlaw-8368	119	40	home	home	NOUN
taxlaw-8368	119	41	country	country	NOUN
taxlaw-8368	119	42	taxes	taxis	NOUN
taxlaw-8368	119	43	)	)	PUNCT
taxlaw-8368	120	1	[	[	X
taxlaw-8368	120	2	hereinafter	hereinafter	NOUN
taxlaw-8368	120	3	oecd	oecd	PROPN
taxlaw-8368	120	4	harmful	harmful	ADJ
taxlaw-8368	120	5	tax	tax	NOUN
taxlaw-8368	120	6	competition	competition	NOUN
taxlaw-8368	120	7	]	]	PUNCT
taxlaw-8368	120	8	.	.	PUNCT
taxlaw-8368	121	1	13	13	NUM
taxlaw-8368	121	2	list	list	NOUN
taxlaw-8368	121	3	of	of	ADP
taxlaw-8368	121	4	unco	unco	NOUN
taxlaw-8368	121	5	-	-	PUNCT
taxlaw-8368	121	6	operative	operative	ADJ
taxlaw-8368	121	7	tax	tax	NOUN
taxlaw-8368	121	8	havens	haven	NOUN
taxlaw-8368	121	9	,	,	PUNCT
taxlaw-8368	121	10	oecd	oecd	PROPN
taxlaw-8368	121	11	,	,	PUNCT
taxlaw-8368	121	12	https://www.oecd.org	https://www.oecd.org	X
taxlaw-8368	121	13	/countries	/countrie	NOUN
taxlaw-8368	121	14	/	/	SYM
taxlaw-8368	121	15	monaco	monaco	NOUN
taxlaw-8368	121	16	/	/	SYM
taxlaw-8368	121	17	list	list	NOUN
taxlaw-8368	121	18	-	-	PUNCT
taxlaw-8368	121	19	of	of	ADP
taxlaw-8368	121	20	-	-	PUNCT
taxlaw-8368	121	21	unco	unco	NOUN
taxlaw-8368	121	22	-	-	PUNCT
taxlaw-8368	121	23	operative	operative	NOUN
taxlaw-8368	121	24	-	-	PUNCT
taxlaw-8368	121	25	tax	tax	NOUN
taxlaw-8368	121	26	-	-	PUNCT
taxlaw-8368	121	27	havens.htm	havens.htm	X
taxlaw-8368	121	28	[	[	X
taxlaw-8368	121	29	https://perma.cc/nhm5-l968	https://perma.cc/nhm5-l968	X
taxlaw-8368	121	30	]	]	X
taxlaw-8368	121	31	(	(	PUNCT
taxlaw-8368	121	32	last	last	ADV
taxlaw-8368	121	33	visited	visit	VERB
taxlaw-8368	121	34	june	june	PROPN
taxlaw-8368	121	35	17	17	NUM
taxlaw-8368	121	36	,	,	PUNCT
taxlaw-8368	121	37	2020	2020	NUM
taxlaw-8368	121	38	)	)	PUNCT
taxlaw-8368	122	1	[	[	X
taxlaw-8368	122	2	hereinafter	hereinafter	NOUN
taxlaw-8368	122	3	oecd	oecd	PROPN
taxlaw-8368	122	4	,	,	PUNCT
taxlaw-8368	122	5	unco	unco	NOUN
taxlaw-8368	122	6	-	-	PUNCT
taxlaw-8368	122	7	operative	operative	ADJ
taxlaw-8368	122	8	tax	tax	NOUN
taxlaw-8368	122	9	havens	haven	NOUN
taxlaw-8368	122	10	]	]	PUNCT
taxlaw-8368	122	11	.	.	PUNCT
taxlaw-8368	123	1	but	but	CCONJ
taxlaw-8368	123	2	see	see	VERB
taxlaw-8368	123	3	michael	michael	PROPN
taxlaw-8368	123	4	j.	j.	PROPN
taxlaw-8368	123	5	mcintyre	mcintyre	PROPN
taxlaw-8368	123	6	,	,	PUNCT
taxlaw-8368	123	7	how	how	SCONJ
taxlaw-8368	123	8	to	to	PART
taxlaw-8368	123	9	end	end	VERB
taxlaw-8368	123	10	the	the	DET
taxlaw-8368	123	11	charade	charade	NOUN
taxlaw-8368	123	12	of	of	ADP
taxlaw-8368	123	13	information	information	NOUN
taxlaw-8368	123	14	exchange	exchange	NOUN
taxlaw-8368	123	15	,	,	PUNCT
taxlaw-8368	123	16	56	56	NUM
taxlaw-8368	123	17	tax	tax	NOUN
taxlaw-8368	123	18	notes	note	NOUN
taxlaw-8368	123	19	int’l	int’l	NOUN
taxlaw-8368	123	20	255	255	NUM
taxlaw-8368	123	21	(	(	PUNCT
taxlaw-8368	123	22	oct	oct	PROPN
taxlaw-8368	123	23	.	.	PROPN
taxlaw-8368	123	24	26	26	NUM
taxlaw-8368	123	25	,	,	PUNCT
taxlaw-8368	123	26	2009	2009	NUM
taxlaw-8368	123	27	)	)	PUNCT
taxlaw-8368	123	28	(	(	PUNCT
taxlaw-8368	123	29	arguing	argue	VERB
taxlaw-8368	123	30	against	against	ADP
taxlaw-8368	123	31	the	the	DET
taxlaw-8368	123	32	effectiveness	effectiveness	NOUN
taxlaw-8368	123	33	of	of	ADP
taxlaw-8368	123	34	the	the	DET
taxlaw-8368	123	35	tiea	tiea	NOUN
taxlaw-8368	123	36	as	as	ADP
taxlaw-8368	123	37	a	a	DET
taxlaw-8368	123	38	basis	basis	NOUN
taxlaw-8368	123	39	on	on	ADP
taxlaw-8368	123	40	which	which	PRON
taxlaw-8368	123	41	to	to	PART
taxlaw-8368	123	42	remove	remove	VERB
taxlaw-8368	123	43	jurisdictions	jurisdiction	NOUN
taxlaw-8368	123	44	from	from	ADP
taxlaw-8368	123	45	the	the	DET
taxlaw-8368	123	46	list	list	NOUN
taxlaw-8368	123	47	of	of	ADP
taxlaw-8368	123	48	tax	tax	NOUN
taxlaw-8368	123	49	havens	haven	NOUN
taxlaw-8368	123	50	,	,	PUNCT
taxlaw-8368	123	51	characterizing	characterize	VERB
taxlaw-8368	123	52	the	the	DET
taxlaw-8368	123	53	u.s	u.s	PROPN
taxlaw-8368	123	54	.	.	PROPN
taxlaw-8368	123	55	switzerland	switzerland	PROPN
taxlaw-8368	123	56	agreement	agreement	NOUN
taxlaw-8368	123	57	as	as	ADP
taxlaw-8368	123	58	changing	change	VERB
taxlaw-8368	123	59	little	little	ADJ
taxlaw-8368	123	60	of	of	ADP
taxlaw-8368	123	61	the	the	DET
taxlaw-8368	123	62	swiss	swiss	PROPN
taxlaw-8368	123	63	bank	bank	PROPN
taxlaw-8368	123	64	secrecy	secrecy	NOUN
taxlaw-8368	123	65	-	-	PUNCT
taxlaw-8368	123	66	based	base	VERB
taxlaw-8368	123	67	assistance	assistance	NOUN
taxlaw-8368	123	68	to	to	ADP
taxlaw-8368	123	69	international	international	ADJ
taxlaw-8368	123	70	tax	tax	NOUN
taxlaw-8368	123	71	cheats	cheat	NOUN
taxlaw-8368	123	72	,	,	PUNCT
taxlaw-8368	123	73	and	and	CCONJ
taxlaw-8368	123	74	proposing	propose	VERB
taxlaw-8368	123	75	an	an	DET
taxlaw-8368	123	76	alternative	alternative	NOUN
taxlaw-8368	123	77	)	)	PUNCT
taxlaw-8368	123	78	.	.	PUNCT
taxlaw-8368	124	1	14	14	NUM
taxlaw-8368	124	2	oecd	oecd	PROPN
taxlaw-8368	124	3	,	,	PUNCT
taxlaw-8368	124	4	unco	unco	NOUN
taxlaw-8368	124	5	-	-	PUNCT
taxlaw-8368	124	6	operative	operative	ADJ
taxlaw-8368	124	7	tax	tax	NOUN
taxlaw-8368	124	8	havens	haven	NOUN
taxlaw-8368	124	9	,	,	PUNCT
taxlaw-8368	124	10	supra	supra	PROPN
taxlaw-8368	124	11	note	note	NOUN
taxlaw-8368	124	12	13	13	NUM
taxlaw-8368	124	13	.	.	SYM
taxlaw-8368	124	14	15	15	NUM
taxlaw-8368	124	15	council	council	NOUN
taxlaw-8368	124	16	conclusions	conclusion	NOUN
taxlaw-8368	124	17	on	on	ADP
taxlaw-8368	124	18	the	the	DET
taxlaw-8368	124	19	revised	revised	ADJ
taxlaw-8368	124	20	eu	eu	PROPN
taxlaw-8368	124	21	list	list	NOUN
taxlaw-8368	124	22	of	of	ADP
taxlaw-8368	124	23	non	non	ADJ
taxlaw-8368	124	24	-	-	ADJ
taxlaw-8368	124	25	cooperative	cooperative	ADJ
taxlaw-8368	124	26	jurisdictions	jurisdiction	NOUN
taxlaw-8368	124	27	for	for	ADP
taxlaw-8368	124	28	tax	tax	NOUN
taxlaw-8368	124	29	purposes	purpose	NOUN
taxlaw-8368	124	30	,	,	PUNCT
taxlaw-8368	124	31	2020	2020	NUM
taxlaw-8368	124	32	o.j	o.j	PROPN
taxlaw-8368	124	33	.	.	PUNCT
taxlaw-8368	125	1	(	(	PUNCT
taxlaw-8368	125	2	c	c	NOUN
taxlaw-8368	125	3	64	64	NUM
taxlaw-8368	125	4	)	)	PUNCT
taxlaw-8368	125	5	8	8	NUM
taxlaw-8368	126	1	[	[	X
taxlaw-8368	126	2	hereinafter	hereinafter	NOUN
taxlaw-8368	126	3	eu	eu	PROPN
taxlaw-8368	126	4	list	list	NOUN
taxlaw-8368	126	5	of	of	ADP
taxlaw-8368	126	6	non	non	ADJ
taxlaw-8368	126	7	-	-	ADJ
taxlaw-8368	126	8	cooperative	cooperative	ADJ
taxlaw-8368	126	9	jurisdictions	jurisdiction	NOUN
taxlaw-8368	126	10	]	]	PUNCT
taxlaw-8368	126	11	16	16	NUM
taxlaw-8368	126	12	base	base	NOUN
taxlaw-8368	126	13	erosion	erosion	NOUN
taxlaw-8368	126	14	and	and	CCONJ
taxlaw-8368	126	15	profit	profit	NOUN
taxlaw-8368	126	16	shifting	shifting	NOUN
taxlaw-8368	126	17	(	(	PUNCT
taxlaw-8368	126	18	beps	beps	PROPN
taxlaw-8368	126	19	)	)	PUNCT
taxlaw-8368	126	20	,	,	PUNCT
taxlaw-8368	126	21	oecd	oecd	PROPN
taxlaw-8368	126	22	,	,	PUNCT
taxlaw-8368	126	23	https://www.oecd.org/tax/beps/	https://www.oecd.org/tax/beps/	PROPN
taxlaw-8368	127	1	[	[	X
taxlaw-8368	127	2	https://perma.cc/tm94-6grp	https://perma.cc/tm94-6grp	X
taxlaw-8368	127	3	]	]	PUNCT
taxlaw-8368	127	4	(	(	PUNCT
taxlaw-8368	127	5	last	last	ADV
taxlaw-8368	127	6	visited	visit	VERB
taxlaw-8368	127	7	july	july	PROPN
taxlaw-8368	127	8	10	10	NUM
taxlaw-8368	127	9	,	,	PUNCT
taxlaw-8368	127	10	2020	2020	NUM
taxlaw-8368	127	11	)	)	PUNCT
taxlaw-8368	127	12	;	;	PUNCT
taxlaw-8368	127	13	michael	michael	PROPN
taxlaw-8368	127	14	p.	p.	PROPN
taxlaw-8368	127	15	devereux	devereux	PROPN
taxlaw-8368	127	16	et	et	PROPN
taxlaw-8368	127	17	al	al	PROPN
taxlaw-8368	127	18	.	.	PROPN
taxlaw-8368	127	19	,	,	PUNCT
taxlaw-8368	127	20	oxford	oxford	PROPN
taxlaw-8368	127	21	ctr	ctr	PROPN
taxlaw-8368	127	22	.	.	PUNCT
taxlaw-8368	128	1	bus	bus	PROPN
taxlaw-8368	128	2	.	.	PUNCT
taxlaw-8368	129	1	tax’n	tax’n	VERB
taxlaw-8368	129	2	.	.	NUM
taxlaw-8368	129	3	,	,	PUNCT
taxlaw-8368	129	4	the	the	DET
taxlaw-8368	129	5	oecd	oecd	PROPN
taxlaw-8368	129	6	global	global	ADJ
taxlaw-8368	129	7	anti	anti	ADJ
taxlaw-8368	129	8	-	-	ADJ
taxlaw-8368	129	9	base	base	ADJ
taxlaw-8368	129	10	erosion	erosion	NOUN
taxlaw-8368	129	11	(	(	PUNCT
taxlaw-8368	129	12	globe	globe	NOUN
taxlaw-8368	129	13	)	)	PUNCT
taxlaw-8368	129	14	proposal	proposal	NOUN
taxlaw-8368	129	15	1	1	NUM
taxlaw-8368	129	16	-	-	SYM
taxlaw-8368	129	17	2	2	NUM
taxlaw-8368	129	18	(	(	PUNCT
taxlaw-8368	129	19	2020	2020	NUM
taxlaw-8368	129	20	)	)	PUNCT
taxlaw-8368	129	21	.	.	PUNCT
taxlaw-8368	130	1	17	17	NUM
taxlaw-8368	130	2	proposal	proposal	NOUN
taxlaw-8368	130	3	for	for	ADP
taxlaw-8368	130	4	a	a	DET
taxlaw-8368	130	5	council	council	NOUN
taxlaw-8368	130	6	directive	directive	NOUN
taxlaw-8368	130	7	on	on	ADP
taxlaw-8368	130	8	a	a	DET
taxlaw-8368	130	9	common	common	ADJ
taxlaw-8368	130	10	consolidated	consolidated	ADJ
taxlaw-8368	130	11	corporate	corporate	ADJ
taxlaw-8368	130	12	tax	tax	NOUN
taxlaw-8368	130	13	base	base	NOUN
taxlaw-8368	130	14	,	,	PUNCT
taxlaw-8368	130	15	com	com	NOUN
taxlaw-8368	130	16	(	(	PUNCT
taxlaw-8368	130	17	2011	2011	NUM
taxlaw-8368	130	18	)	)	PUNCT
taxlaw-8368	130	19	121	121	NUM
taxlaw-8368	130	20	final	final	ADJ
taxlaw-8368	130	21	(	(	PUNCT
taxlaw-8368	130	22	oct	oct	PROPN
taxlaw-8368	130	23	.	.	PROPN
taxlaw-8368	130	24	6	6	NUM
taxlaw-8368	130	25	,	,	PUNCT
taxlaw-8368	130	26	2011	2011	NUM
taxlaw-8368	130	27	)	)	PUNCT
taxlaw-8368	131	1	[	[	X
taxlaw-8368	131	2	hereinafter	hereinafter	NOUN
taxlaw-8368	131	3	2011	2011	NUM
taxlaw-8368	131	4	ccctb	ccctb	NOUN
taxlaw-8368	131	5	proposal	proposal	NOUN
taxlaw-8368	131	6	]	]	PUNCT
taxlaw-8368	131	7	.	.	PUNCT
taxlaw-8368	132	1	18	18	NUM
taxlaw-8368	132	2	european	european	ADJ
taxlaw-8368	132	3	comm’n	comm’n	NOUN
taxlaw-8368	132	4	memoranda	memoranda	X
taxlaw-8368	132	5	memo/15/5174	memo/15/5174	X
taxlaw-8368	132	6	,	,	PUNCT
taxlaw-8368	132	7	the	the	DET
taxlaw-8368	132	8	commission	commission	NOUN
taxlaw-8368	132	9	,	,	PUNCT
taxlaw-8368	132	10	questions	question	NOUN
taxlaw-8368	132	11	and	and	CCONJ
taxlaw-8368	132	12	answers	answer	NOUN
taxlaw-8368	132	13	on	on	ADP
taxlaw-8368	132	14	the	the	DET
taxlaw-8368	132	15	ccctb	ccctb	NOUN
taxlaw-8368	132	16	re	re	NOUN
taxlaw-8368	132	17	-	-	NOUN
taxlaw-8368	132	18	launch	launch	NOUN
taxlaw-8368	132	19	(	(	PUNCT
taxlaw-8368	132	20	june	june	PROPN
taxlaw-8368	132	21	17	17	NUM
taxlaw-8368	132	22	,	,	PUNCT
taxlaw-8368	132	23	2015	2015	NUM
taxlaw-8368	132	24	)	)	PUNCT
taxlaw-8368	132	25	,	,	PUNCT
taxlaw-8368	132	26	https://ec.europa.eu/commission	https://ec.europa.eu/commission	NOUN
taxlaw-8368	132	27	/presscorner	/presscorner	SYM
taxlaw-8368	132	28	/	/	SYM
taxlaw-8368	132	29	detail	detail	NOUN
taxlaw-8368	132	30	/	/	SYM
taxlaw-8368	132	31	en	en	X
taxlaw-8368	132	32	/	/	SYM
taxlaw-8368	132	33	memo_15_5174	memo_15_5174	PROPN
taxlaw-8368	133	1	[	[	X
taxlaw-8368	133	2	https://perma.cc/e3j5-3fg6	https://perma.cc/e3j5-3fg6	X
taxlaw-8368	133	3	]	]	X
taxlaw-8368	134	1	[	[	X
taxlaw-8368	134	2	hereinafter	hereinafter	NOUN
taxlaw-8368	134	3	q&a	q&a	PROPN
taxlaw-8368	134	4	ccctb	ccctb	NOUN
taxlaw-8368	134	5	]	]	PUNCT
taxlaw-8368	134	6	.	.	PUNCT
taxlaw-8368	135	1	19	19	NUM
taxlaw-8368	135	2	consolidated	consolidated	ADJ
taxlaw-8368	135	3	version	version	NOUN
taxlaw-8368	135	4	of	of	ADP
taxlaw-8368	135	5	the	the	DET
taxlaw-8368	135	6	treaty	treaty	NOUN
taxlaw-8368	135	7	of	of	ADP
taxlaw-8368	135	8	the	the	DET
taxlaw-8368	135	9	functioning	functioning	NOUN
taxlaw-8368	135	10	of	of	ADP
taxlaw-8368	135	11	the	the	DET
taxlaw-8368	135	12	european	european	PROPN
taxlaw-8368	135	13	union	union	PROPN
taxlaw-8368	135	14	art	art	NOUN
taxlaw-8368	135	15	.	.	PUNCT
taxlaw-8368	136	1	107	107	NUM
taxlaw-8368	136	2	,	,	PUNCT
taxlaw-8368	136	3	may	may	AUX
taxlaw-8368	136	4	9	9	NUM
taxlaw-8368	136	5	,	,	PUNCT
taxlaw-8368	136	6	2008	2008	NUM
taxlaw-8368	136	7	,	,	PUNCT
taxlaw-8368	136	8	2008	2008	NUM
taxlaw-8368	136	9	o.j	o.j	PROPN
taxlaw-8368	136	10	.	.	PUNCT
taxlaw-8368	137	1	(	(	PUNCT
taxlaw-8368	137	2	c	c	NOUN
taxlaw-8368	137	3	115	115	NUM
taxlaw-8368	137	4	)	)	PUNCT
taxlaw-8368	137	5	47	47	NUM
taxlaw-8368	137	6	.	.	NOUN
taxlaw-8368	137	7	20	20	NUM
taxlaw-8368	137	8	state	state	NOUN
taxlaw-8368	137	9	aid	aid	NOUN
taxlaw-8368	137	10	control	control	NOUN
taxlaw-8368	137	11	,	,	PUNCT
taxlaw-8368	137	12	european	european	ADJ
taxlaw-8368	137	13	comm’n	comm’n	NOUN
taxlaw-8368	137	14	,	,	PUNCT
taxlaw-8368	137	15	https://ec.europa.eu/competition	https://ec.europa.eu/competition	NOUN
taxlaw-8368	137	16	/state_aid	/state_aid	PUNCT
taxlaw-8368	137	17	/	/	SYM
taxlaw-8368	137	18	overview	overview	NOUN
taxlaw-8368	137	19	/	/	SYM
taxlaw-8368	137	20	index_en.html	index_en.html	X
taxlaw-8368	138	1	[	[	X
taxlaw-8368	138	2	https://perma.cc/7xc3-pcaj	https://perma.cc/7xc3-pcaj	X
taxlaw-8368	138	3	]	]	X
taxlaw-8368	138	4	(	(	PUNCT
taxlaw-8368	138	5	last	last	ADV
taxlaw-8368	138	6	visited	visit	VERB
taxlaw-8368	138	7	july	july	PROPN
taxlaw-8368	138	8	10	10	NUM
taxlaw-8368	138	9	,	,	PUNCT
taxlaw-8368	138	10	2020	2020	NUM
taxlaw-8368	138	11	)	)	PUNCT
taxlaw-8368	138	12	(	(	PUNCT
taxlaw-8368	138	13	identifying	identify	VERB
taxlaw-8368	138	14	tax	tax	NOUN
taxlaw-8368	138	15	relief	relief	NOUN
taxlaw-8368	138	16	as	as	ADP
taxlaw-8368	138	17	form	form	NOUN
taxlaw-8368	138	18	of	of	ADP
taxlaw-8368	138	19	prohibited	prohibit	VERB
taxlaw-8368	138	20	state	state	NOUN
taxlaw-8368	138	21	aid	aid	NOUN
taxlaw-8368	138	22	)	)	PUNCT
taxlaw-8368	138	23	.	.	PUNCT
taxlaw-8368	139	1	132	132	NUM
taxlaw-8368	139	2	columbia	columbia	PROPN
taxlaw-8368	139	3	journal	journal	PROPN
taxlaw-8368	139	4	of	of	ADP
taxlaw-8368	139	5	tax	tax	NOUN
taxlaw-8368	139	6	law	law	NOUN
taxlaw-8368	139	7	[	[	X
taxlaw-8368	139	8	vol	vol	NOUN
taxlaw-8368	139	9	.	.	PUNCT
taxlaw-8368	139	10	12:126	12:126	NUM
taxlaw-8368	139	11	whether	whether	SCONJ
taxlaw-8368	139	12	the	the	DET
taxlaw-8368	139	13	target	target	NOUN
taxlaw-8368	139	14	of	of	ADP
taxlaw-8368	139	15	legislation	legislation	NOUN
taxlaw-8368	139	16	or	or	CCONJ
taxlaw-8368	139	17	a	a	DET
taxlaw-8368	139	18	multinational	multinational	ADJ
taxlaw-8368	139	19	)	)	PUNCT
taxlaw-8368	139	20	project	project	NOUN
taxlaw-8368	139	21	is	be	AUX
taxlaw-8368	139	22	the	the	DET
taxlaw-8368	139	23	individual,21	individual,21	NOUN
taxlaw-8368	139	24	the	the	DET
taxlaw-8368	139	25	mne,22	mne,22	NOUN
taxlaw-8368	139	26	or	or	CCONJ
taxlaw-8368	139	27	both,23	both,23	NOUN
taxlaw-8368	139	28	the	the	DET
taxlaw-8368	139	29	legislative	legislative	ADJ
taxlaw-8368	139	30	or	or	CCONJ
taxlaw-8368	139	31	project	project	NOUN
taxlaw-8368	139	32	objective	objective	NOUN
taxlaw-8368	139	33	almost	almost	ADV
taxlaw-8368	139	34	invariably	invariably	ADV
taxlaw-8368	139	35	is	be	AUX
taxlaw-8368	139	36	to	to	PART
taxlaw-8368	139	37	measure	measure	VERB
taxlaw-8368	139	38	income	income	NOUN
taxlaw-8368	139	39	and	and	CCONJ
taxlaw-8368	139	40	source	source	NOUN
taxlaw-8368	139	41	in	in	ADP
taxlaw-8368	139	42	a	a	DET
taxlaw-8368	139	43	manner	manner	NOUN
taxlaw-8368	139	44	that	that	PRON
taxlaw-8368	139	45	disregards	disregard	VERB
taxlaw-8368	139	46	artificial	artificial	ADJ
taxlaw-8368	139	47	or	or	CCONJ
taxlaw-8368	139	48	manipulative	manipulative	ADJ
taxlaw-8368	139	49	sourcing	sourcing	NOUN
taxlaw-8368	139	50	.	.	PUNCT
taxlaw-8368	140	1	a	a	DET
taxlaw-8368	140	2	frequent	frequent	ADJ
taxlaw-8368	140	3	indicium	indicium	NOUN
taxlaw-8368	140	4	of	of	ADP
taxlaw-8368	140	5	such	such	ADJ
taxlaw-8368	140	6	artificiality	artificiality	NOUN
taxlaw-8368	140	7	or	or	CCONJ
taxlaw-8368	140	8	manipulation	manipulation	NOUN
taxlaw-8368	140	9	is	be	AUX
taxlaw-8368	140	10	a	a	DET
taxlaw-8368	140	11	related	related	ADJ
taxlaw-8368	140	12	party	party	NOUN
taxlaw-8368	140	13	transaction	transaction	NOUN
taxlaw-8368	140	14	where	where	SCONJ
taxlaw-8368	140	15	the	the	DET
taxlaw-8368	140	16	parties	party	NOUN
taxlaw-8368	140	17	are	be	AUX
taxlaw-8368	140	18	in	in	ADP
taxlaw-8368	140	19	different	different	ADJ
taxlaw-8368	140	20	taxing	tax	VERB
taxlaw-8368	140	21	jurisdictions	jurisdiction	NOUN
taxlaw-8368	140	22	and	and	CCONJ
taxlaw-8368	140	23	the	the	DET
taxlaw-8368	140	24	pricing	pricing	NOUN
taxlaw-8368	140	25	shifts	shift	NOUN
taxlaw-8368	140	26	profit	profit	VERB
taxlaw-8368	140	27	to	to	PART
taxlaw-8368	140	28	low	low	ADJ
taxlaw-8368	140	29	or	or	CCONJ
taxlaw-8368	140	30	no	no	DET
taxlaw-8368	140	31	-	-	PUNCT
taxlaw-8368	140	32	tax	tax	NOUN
taxlaw-8368	140	33	jurisdictions	jurisdiction	NOUN
taxlaw-8368	140	34	.	.	PUNCT
taxlaw-8368	141	1	while	while	SCONJ
taxlaw-8368	141	2	reallocation	reallocation	NOUN
taxlaw-8368	141	3	of	of	ADP
taxlaw-8368	141	4	income	income	NOUN
taxlaw-8368	141	5	by	by	ADP
taxlaw-8368	141	6	the	the	DET
taxlaw-8368	141	7	tax	tax	NOUN
taxlaw-8368	141	8	collector	collector	NOUN
taxlaw-8368	141	9	under	under	ADP
taxlaw-8368	141	10	existing	exist	VERB
taxlaw-8368	141	11	transfer	transfer	NOUN
taxlaw-8368	141	12	pricing	pricing	NOUN
taxlaw-8368	141	13	regulations	regulation	NOUN
taxlaw-8368	141	14	and	and	CCONJ
taxlaw-8368	141	15	guidelines	guideline	NOUN
taxlaw-8368	141	16	currently	currently	ADV
taxlaw-8368	141	17	is	be	AUX
taxlaw-8368	141	18	possible	possible	ADJ
taxlaw-8368	141	19	,	,	PUNCT
taxlaw-8368	141	20	24	24	NUM
taxlaw-8368	141	21	existing	exist	VERB
taxlaw-8368	141	22	transfer	transfer	NOUN
taxlaw-8368	141	23	pricing	pricing	NOUN
taxlaw-8368	141	24	regulations	regulation	NOUN
taxlaw-8368	141	25	have	have	AUX
taxlaw-8368	141	26	proven	prove	VERB
taxlaw-8368	141	27	to	to	PART
taxlaw-8368	141	28	be	be	AUX
taxlaw-8368	141	29	inadequate	inadequate	ADJ
taxlaw-8368	141	30	in	in	ADP
taxlaw-8368	141	31	restraining	restrain	VERB
taxlaw-8368	141	32	tax	tax	NOUN
taxlaw-8368	141	33	base	base	NOUN
taxlaw-8368	141	34	erosion	erosion	NOUN
taxlaw-8368	141	35	and	and	CCONJ
taxlaw-8368	141	36	accompanying	accompany	VERB
taxlaw-8368	141	37	profit	profit	NOUN
taxlaw-8368	141	38	shifting	shifting	NOUN
taxlaw-8368	141	39	.	.	PUNCT
taxlaw-8368	142	1	were	be	AUX
taxlaw-8368	142	2	existing	exist	VERB
taxlaw-8368	142	3	transfer	transfer	NOUN
taxlaw-8368	142	4	pricing	pricing	NOUN
taxlaw-8368	142	5	regulation	regulation	NOUN
taxlaw-8368	142	6	adequate	adequate	ADJ
taxlaw-8368	142	7	,	,	PUNCT
taxlaw-8368	142	8	the	the	DET
taxlaw-8368	142	9	beps	beps	NOUN
taxlaw-8368	142	10	projects	project	NOUN
taxlaw-8368	142	11	would	would	AUX
taxlaw-8368	142	12	have	have	AUX
taxlaw-8368	142	13	been	be	AUX
taxlaw-8368	142	14	unnecessary	unnecessary	ADJ
taxlaw-8368	142	15	.	.	PUNCT
taxlaw-8368	143	1	underlying	underlie	VERB
taxlaw-8368	143	2	the	the	DET
taxlaw-8368	143	3	reallocation	reallocation	NOUN
taxlaw-8368	143	4	process	process	NOUN
taxlaw-8368	143	5	is	be	AUX
taxlaw-8368	143	6	the	the	DET
taxlaw-8368	143	7	perception	perception	NOUN
taxlaw-8368	143	8	that	that	SCONJ
taxlaw-8368	143	9	the	the	DET
taxlaw-8368	143	10	individual	individual	NOUN
taxlaw-8368	143	11	or	or	CCONJ
taxlaw-8368	143	12	mne	mne	PROPN
taxlaw-8368	143	13	is	be	AUX
taxlaw-8368	143	14	manipulating	manipulate	VERB
taxlaw-8368	143	15	income	income	NOUN
taxlaw-8368	143	16	source	source	NOUN
taxlaw-8368	143	17	and	and	CCONJ
taxlaw-8368	143	18	underpaying	underpay	VERB
taxlaw-8368	143	19	tax	tax	NOUN
taxlaw-8368	143	20	rather	rather	ADV
taxlaw-8368	143	21	than	than	ADP
taxlaw-8368	143	22	simply	simply	ADV
taxlaw-8368	143	23	paying	pay	VERB
taxlaw-8368	143	24	tax	tax	NOUN
taxlaw-8368	143	25	to	to	ADP
taxlaw-8368	143	26	the	the	DET
taxlaw-8368	143	27	wrong	wrong	ADJ
taxlaw-8368	143	28	jurisdiction	jurisdiction	NOUN
taxlaw-8368	143	29	.	.	PUNCT
taxlaw-8368	144	1	however	however	ADV
taxlaw-8368	144	2	,	,	PUNCT
taxlaw-8368	144	3	with	with	ADP
taxlaw-8368	144	4	the	the	DET
taxlaw-8368	144	5	possible	possible	ADJ
taxlaw-8368	144	6	exception	exception	NOUN
taxlaw-8368	144	7	of	of	ADP
taxlaw-8368	144	8	the	the	DET
taxlaw-8368	144	9	ccctb	ccctb	NOUN
taxlaw-8368	144	10	which	which	PRON
taxlaw-8368	144	11	would	would	AUX
taxlaw-8368	144	12	apportion	apportion	VERB
taxlaw-8368	144	13	the	the	DET
taxlaw-8368	144	14	income	income	NOUN
taxlaw-8368	144	15	tax	tax	NOUN
taxlaw-8368	144	16	base	base	NOUN
taxlaw-8368	144	17	among	among	ADP
taxlaw-8368	144	18	the	the	DET
taxlaw-8368	144	19	eu	eu	PROPN
taxlaw-8368	144	20	countries	country	NOUN
taxlaw-8368	144	21	in	in	ADP
taxlaw-8368	144	22	which	which	PRON
taxlaw-8368	144	23	the	the	DET
taxlaw-8368	144	24	mne	mne	PROPN
taxlaw-8368	144	25	operates	operate	VERB
taxlaw-8368	144	26	under	under	ADP
taxlaw-8368	144	27	a	a	DET
taxlaw-8368	144	28	uniform	uniform	ADJ
taxlaw-8368	144	29	set	set	NOUN
taxlaw-8368	144	30	of	of	ADP
taxlaw-8368	144	31	rules	rule	NOUN
taxlaw-8368	144	32	in	in	ADP
taxlaw-8368	144	33	an	an	DET
taxlaw-8368	144	34	endeavor	endeavor	NOUN
taxlaw-8368	144	35	to	to	PART
taxlaw-8368	144	36	prevent	prevent	VERB
taxlaw-8368	144	37	double	double	ADJ
taxlaw-8368	144	38	taxation	taxation	NOUN
taxlaw-8368	144	39	and	and	CCONJ
taxlaw-8368	144	40	no	no	DET
taxlaw-8368	144	41	taxation	taxation	NOUN
taxlaw-8368	144	42	of	of	ADP
taxlaw-8368	144	43	income,25	income,25	NOUN
taxlaw-8368	144	44	an	an	DET
taxlaw-8368	144	45	objective	objective	NOUN
taxlaw-8368	144	46	shared	share	VERB
taxlaw-8368	144	47	with	with	ADP
taxlaw-8368	144	48	most	most	ADJ
taxlaw-8368	144	49	tax	tax	NOUN
taxlaw-8368	144	50	treaties,26	treaties,26	NOUN
taxlaw-8368	144	51	the	the	DET
taxlaw-8368	144	52	international	international	ADJ
taxlaw-8368	144	53	projects	project	NOUN
taxlaw-8368	144	54	developed	develop	VERB
taxlaw-8368	144	55	by	by	ADP
taxlaw-8368	144	56	the	the	DET
taxlaw-8368	144	57	oecd	oecd	PROPN
taxlaw-8368	144	58	and	and	CCONJ
taxlaw-8368	144	59	national	national	ADJ
taxlaw-8368	144	60	anti	anti	ADJ
taxlaw-8368	144	61	-	-	ADJ
taxlaw-8368	144	62	avoidance	avoidance	ADJ
taxlaw-8368	144	63	rules27	rules27	NOUN
taxlaw-8368	144	64	reallocate	reallocate	ADJ
taxlaw-8368	144	65	income	income	NOUN
taxlaw-8368	144	66	to	to	ADP
taxlaw-8368	144	67	the	the	DET
taxlaw-8368	144	68	developed	develop	VERB
taxlaw-8368	144	69	economies	economy	NOUN
taxlaw-8368	144	70	with	with	ADP
taxlaw-8368	144	71	relatively	relatively	ADV
taxlaw-8368	144	72	high	high	ADJ
taxlaw-8368	144	73	corporate	corporate	ADJ
taxlaw-8368	144	74	tax	tax	NOUN
taxlaw-8368	144	75	rates28	rates28	NOUN
taxlaw-8368	144	76	rather	rather	ADV
taxlaw-8368	144	77	than	than	ADP
taxlaw-8368	144	78	to	to	ADP
taxlaw-8368	144	79	less	less	ADV
taxlaw-8368	144	80	developed	developed	ADJ
taxlaw-8368	144	81	or	or	CCONJ
taxlaw-8368	144	82	developing	develop	VERB
taxlaw-8368	144	83	economies	economy	NOUN
taxlaw-8368	144	84	.	.	PUNCT
taxlaw-8368	145	1	while	while	SCONJ
taxlaw-8368	145	2	the	the	DET
taxlaw-8368	145	3	oecd	oecd	PROPN
taxlaw-8368	145	4	projects	project	NOUN
taxlaw-8368	145	5	purport	purport	VERB
taxlaw-8368	145	6	to	to	PART
taxlaw-8368	145	7	be	be	AUX
taxlaw-8368	145	8	neutral	neutral	ADJ
taxlaw-8368	145	9	in	in	ADP
taxlaw-8368	145	10	identifying	identify	VERB
taxlaw-8368	145	11	correct	correct	ADJ
taxlaw-8368	145	12	income	income	NOUN
taxlaw-8368	145	13	source	source	NOUN
taxlaw-8368	145	14	,	,	PUNCT
taxlaw-8368	145	15	reallocation	reallocation	NOUN
taxlaw-8368	145	16	favors	favor	VERB
taxlaw-8368	145	17	the	the	DET
taxlaw-8368	145	18	developed	developed	ADJ
taxlaw-8368	145	19	economy	economy	NOUN
taxlaw-8368	145	20	jurisdictions	jurisdiction	NOUN
taxlaw-8368	145	21	.	.	PUNCT
taxlaw-8368	146	1	from	from	ADP
taxlaw-8368	146	2	the	the	DET
taxlaw-8368	146	3	oecd	oecd	PROPN
taxlaw-8368	146	4	approach	approach	NOUN
taxlaw-8368	146	5	,	,	PUNCT
taxlaw-8368	146	6	one	one	PRON
taxlaw-8368	146	7	concludes	conclude	VERB
taxlaw-8368	146	8	that	that	SCONJ
taxlaw-8368	146	9	the	the	DET
taxlaw-8368	146	10	underpayment	underpayment	NOUN
taxlaw-8368	146	11	of	of	ADP
taxlaw-8368	146	12	tax	tax	NOUN
taxlaw-8368	146	13	is	be	AUX
taxlaw-8368	146	14	significant	significant	ADJ
taxlaw-8368	146	15	because	because	SCONJ
taxlaw-8368	146	16	it	it	PRON
taxlaw-8368	146	17	deprives	deprive	VERB
taxlaw-8368	146	18	the	the	DET
taxlaw-8368	146	19	treasury	treasury	NOUN
taxlaw-8368	146	20	of	of	ADP
taxlaw-8368	146	21	a	a	DET
taxlaw-8368	146	22	developed	develop	VERB
taxlaw-8368	146	23	economy	economy	NOUN
taxlaw-8368	146	24	of	of	ADP
taxlaw-8368	146	25	tax	tax	NOUN
taxlaw-8368	146	26	revenue	revenue	NOUN
taxlaw-8368	146	27	owed	owe	VERB
taxlaw-8368	146	28	to	to	ADP
taxlaw-8368	146	29	it	it	PRON
taxlaw-8368	146	30	.	.	PUNCT
taxlaw-8368	147	1	if	if	SCONJ
taxlaw-8368	147	2	the	the	DET
taxlaw-8368	147	3	projects	project	NOUN
taxlaw-8368	147	4	increase	increase	VERB
taxlaw-8368	147	5	the	the	DET
taxlaw-8368	147	6	tax	tax	NOUN
taxlaw-8368	147	7	revenue	revenue	NOUN
taxlaw-8368	147	8	of	of	ADP
taxlaw-8368	147	9	developed	develop	VERB
taxlaw-8368	147	10	economies	economy	NOUN
taxlaw-8368	147	11	,	,	PUNCT
taxlaw-8368	147	12	however	however	ADV
taxlaw-8368	147	13	,	,	PUNCT
taxlaw-8368	147	14	they	they	PRON
taxlaw-8368	147	15	are	be	AUX
taxlaw-8368	147	16	likely	likely	ADJ
taxlaw-8368	147	17	to	to	PART
taxlaw-8368	147	18	decrease	decrease	VERB
taxlaw-8368	147	19	investment	investment	NOUN
taxlaw-8368	147	20	that	that	PRON
taxlaw-8368	147	21	less	less	ADV
taxlaw-8368	147	22	developed	develop	VERB
taxlaw-8368	147	23	economies	economy	NOUN
taxlaw-8368	147	24	may	may	AUX
taxlaw-8368	147	25	have	have	AUX
taxlaw-8368	147	26	captured	capture	VERB
taxlaw-8368	147	27	with	with	ADP
taxlaw-8368	147	28	low	low	ADJ
taxlaw-8368	147	29	taxes	taxis	NOUN
taxlaw-8368	147	30	and	and	CCONJ
taxlaw-8368	147	31	tax	tax	NOUN
taxlaw-8368	147	32	incentives	incentive	NOUN
taxlaw-8368	147	33	.	.	PUNCT
taxlaw-8368	148	1	21	21	NUM
taxlaw-8368	148	2	foreign	foreign	ADJ
taxlaw-8368	148	3	account	account	NOUN
taxlaw-8368	148	4	tax	tax	NOUN
taxlaw-8368	148	5	compliance	compliance	NOUN
taxlaw-8368	148	6	act	act	NOUN
taxlaw-8368	148	7	(	(	PUNCT
taxlaw-8368	148	8	fatca	fatca	NOUN
taxlaw-8368	148	9	)	)	PUNCT
taxlaw-8368	148	10	,	,	PUNCT
taxlaw-8368	148	11	pub	pub	NOUN
taxlaw-8368	148	12	l	l	NOUN
taxlaw-8368	148	13	111	111	NUM
taxlaw-8368	148	14	-	-	SYM
taxlaw-8368	148	15	147	147	NUM
taxlaw-8368	148	16	,	,	PUNCT
taxlaw-8368	148	17	124	124	NUM
taxlaw-8368	148	18	stat	stat	NOUN
taxlaw-8368	148	19	.	.	PUNCT
taxlaw-8368	149	1	97	97	NUM
taxlaw-8368	149	2	(	(	PUNCT
taxlaw-8368	149	3	codified	codify	VERB
taxlaw-8368	149	4	as	as	SCONJ
taxlaw-8368	149	5	amended	amend	VERB
taxlaw-8368	149	6	in	in	ADP
taxlaw-8368	149	7	scattered	scatter	VERB
taxlaw-8368	149	8	sections	section	NOUN
taxlaw-8368	149	9	of	of	ADP
taxlaw-8368	149	10	i.r.c	i.r.c	NOUN
taxlaw-8368	149	11	.	.	PUNCT
taxlaw-8368	150	1	§	§	PROPN
taxlaw-8368	150	2	§	§	PROPN
taxlaw-8368	150	3	1471	1471	NUM
taxlaw-8368	150	4	-	-	SYM
taxlaw-8368	150	5	1474	1474	NUM
taxlaw-8368	150	6	,	,	PUNCT
taxlaw-8368	150	7	6038d	6038d	NUM
taxlaw-8368	150	8	)	)	PUNCT
taxlaw-8368	150	9	(	(	PUNCT
taxlaw-8368	150	10	imposing	impose	VERB
taxlaw-8368	150	11	penalties	penalty	NOUN
taxlaw-8368	150	12	and	and	CCONJ
taxlaw-8368	150	13	sanctions	sanction	NOUN
taxlaw-8368	150	14	for	for	ADP
taxlaw-8368	150	15	failing	fail	VERB
taxlaw-8368	150	16	to	to	PART
taxlaw-8368	150	17	report	report	VERB
taxlaw-8368	150	18	accounts	account	NOUN
taxlaw-8368	150	19	and	and	CCONJ
taxlaw-8368	150	20	income	income	NOUN
taxlaw-8368	150	21	of	of	ADP
taxlaw-8368	150	22	u.s	u.s	PROPN
taxlaw-8368	150	23	.	.	PROPN
taxlaw-8368	150	24	persons	person	NOUN
taxlaw-8368	150	25	)	)	PUNCT
taxlaw-8368	150	26	;	;	PUNCT
taxlaw-8368	150	27	i.r.c	i.r.c	NOUN
taxlaw-8368	150	28	.	.	PUNCT
taxlaw-8368	151	1	§	§	PROPN
taxlaw-8368	151	2	877a	877a	PROPN
taxlaw-8368	151	3	(	(	PUNCT
taxlaw-8368	151	4	expatriation	expatriation	NOUN
taxlaw-8368	151	5	tax	tax	NOUN
taxlaw-8368	151	6	on	on	ADP
taxlaw-8368	151	7	u.s	u.s	PROPN
taxlaw-8368	151	8	.	.	PROPN
taxlaw-8368	151	9	persons	person	NOUN
taxlaw-8368	151	10	who	who	PRON
taxlaw-8368	151	11	relinquish	relinquish	VERB
taxlaw-8368	151	12	citizenship	citizenship	NOUN
taxlaw-8368	151	13	or	or	CCONJ
taxlaw-8368	151	14	permanent	permanent	ADJ
taxlaw-8368	151	15	residence	residence	NOUN
taxlaw-8368	151	16	in	in	ADP
taxlaw-8368	151	17	the	the	DET
taxlaw-8368	151	18	u.s	u.s	PROPN
taxlaw-8368	151	19	.	.	PROPN
taxlaw-8368	151	20	)	)	PUNCT
taxlaw-8368	151	21	,	,	PUNCT
taxlaw-8368	151	22	for	for	ADP
taxlaw-8368	151	23	example	example	NOUN
taxlaw-8368	151	24	.	.	PUNCT
taxlaw-8368	152	1	22	22	NUM
taxlaw-8368	152	2	see	see	VERB
taxlaw-8368	152	3	i.r.c	i.r.c	NOUN
taxlaw-8368	152	4	.	.	PUNCT
taxlaw-8368	153	1	§	§	PROPN
taxlaw-8368	153	2	7874	7874	NUM
taxlaw-8368	153	3	(	(	PUNCT
taxlaw-8368	153	4	taxing	tax	VERB
taxlaw-8368	153	5	inverting	invert	VERB
taxlaw-8368	153	6	entities	entity	NOUN
taxlaw-8368	153	7	that	that	PRON
taxlaw-8368	153	8	cease	cease	VERB
taxlaw-8368	153	9	to	to	PART
taxlaw-8368	153	10	be	be	AUX
taxlaw-8368	153	11	u.s	u.s	PROPN
taxlaw-8368	153	12	.	.	PROPN
taxlaw-8368	153	13	entities	entity	NOUN
taxlaw-8368	153	14	)	)	PUNCT
taxlaw-8368	153	15	;	;	PUNCT
taxlaw-8368	153	16	2011	2011	NUM
taxlaw-8368	153	17	ccctb	ccctb	NOUN
taxlaw-8368	153	18	proposal	proposal	NOUN
taxlaw-8368	153	19	,	,	PUNCT
taxlaw-8368	153	20	supra	supra	PROPN
taxlaw-8368	153	21	note	note	NOUN
taxlaw-8368	153	22	17	17	NUM
taxlaw-8368	153	23	.	.	PUNCT
taxlaw-8368	154	1	see	see	VERB
taxlaw-8368	154	2	also	also	ADV
taxlaw-8368	154	3	,	,	PUNCT
taxlaw-8368	154	4	e.g.	e.g.	ADV
taxlaw-8368	154	5	,	,	PUNCT
taxlaw-8368	154	6	beps	bep	NOUN
taxlaw-8368	154	7	,	,	PUNCT
taxlaw-8368	154	8	supra	supra	PROPN
taxlaw-8368	154	9	note	note	AUX
taxlaw-8368	154	10	16	16	NUM
taxlaw-8368	154	11	.	.	PUNCT
taxlaw-8368	155	1	23	23	NUM
taxlaw-8368	155	2	see	see	VERB
taxlaw-8368	155	3	controlled	control	VERB
taxlaw-8368	155	4	foreign	foreign	ADJ
taxlaw-8368	155	5	corporation	corporation	NOUN
taxlaw-8368	155	6	(	(	PUNCT
taxlaw-8368	155	7	cfc	cfc	PROPN
taxlaw-8368	155	8	)	)	PUNCT
taxlaw-8368	155	9	provisions	provision	NOUN
taxlaw-8368	155	10	under	under	ADP
taxlaw-8368	155	11	section	section	NOUN
taxlaw-8368	155	12	951	951	NUM
taxlaw-8368	155	13	in	in	ADP
taxlaw-8368	155	14	the	the	DET
taxlaw-8368	155	15	u.s	u.s	PROPN
taxlaw-8368	155	16	.	.	PROPN
taxlaw-8368	155	17	i.r.c	i.r.c	NOUN
taxlaw-8368	155	18	.	.	PUNCT
taxlaw-8368	156	1	§	§	PROPN
taxlaw-8368	156	2	951	951	NUM
taxlaw-8368	156	3	.	.	PUNCT
taxlaw-8368	157	1	see	see	VERB
taxlaw-8368	157	2	also	also	ADV
taxlaw-8368	157	3	,	,	PUNCT
taxlaw-8368	157	4	for	for	ADP
taxlaw-8368	157	5	example	example	NOUN
taxlaw-8368	157	6	,	,	PUNCT
taxlaw-8368	157	7	similar	similar	ADJ
taxlaw-8368	157	8	provisions	provision	NOUN
taxlaw-8368	157	9	in	in	ADP
taxlaw-8368	157	10	other	other	ADJ
taxlaw-8368	157	11	countries	country	NOUN
taxlaw-8368	157	12	taxing	tax	VERB
taxlaw-8368	157	13	some	some	PRON
taxlaw-8368	157	14	or	or	CCONJ
taxlaw-8368	157	15	all	all	DET
taxlaw-8368	157	16	corporate	corporate	ADJ
taxlaw-8368	157	17	income	income	NOUN
taxlaw-8368	157	18	to	to	ADP
taxlaw-8368	157	19	the	the	DET
taxlaw-8368	157	20	corporation	corporation	NOUN
taxlaw-8368	157	21	’s	’s	PART
taxlaw-8368	157	22	shareholders	shareholder	NOUN
taxlaw-8368	157	23	.	.	PUNCT
taxlaw-8368	158	1	prebble	prebble	VERB
taxlaw-8368	158	2	&	&	CCONJ
taxlaw-8368	158	3	prebble	prebble	ADJ
taxlaw-8368	158	4	,	,	PUNCT
taxlaw-8368	158	5	supra	supra	ADJ
taxlaw-8368	158	6	note	note	NOUN
taxlaw-8368	158	7	6	6	NUM
taxlaw-8368	158	8	.	.	NOUN
taxlaw-8368	158	9	24	24	NUM
taxlaw-8368	158	10	cf	cf	NOUN
taxlaw-8368	158	11	.	.	PUNCT
taxlaw-8368	158	12	i.r.c	i.r.c	NOUN
taxlaw-8368	158	13	.	.	PUNCT
taxlaw-8368	159	1	§	§	PROPN
taxlaw-8368	159	2	482	482	NUM
taxlaw-8368	159	3	(	(	PUNCT
taxlaw-8368	159	4	“	"	PUNCT
taxlaw-8368	159	5	[	[	X
taxlaw-8368	159	6	t]he	t]he	ADJ
taxlaw-8368	159	7	secretary	secretary	NOUN
taxlaw-8368	159	8	may	may	AUX
taxlaw-8368	159	9	distribute	distribute	VERB
taxlaw-8368	159	10	,	,	PUNCT
taxlaw-8368	159	11	apportion	apportion	NOUN
taxlaw-8368	159	12	,	,	PUNCT
taxlaw-8368	159	13	or	or	CCONJ
taxlaw-8368	159	14	allocate	allocate	VERB
taxlaw-8368	159	15	gross	gross	ADJ
taxlaw-8368	159	16	income	income	NOUN
taxlaw-8368	159	17	,	,	PUNCT
taxlaw-8368	159	18	deductions	deduction	NOUN
taxlaw-8368	159	19	,	,	PUNCT
taxlaw-8368	159	20	credits	credit	NOUN
taxlaw-8368	159	21	,	,	PUNCT
taxlaw-8368	159	22	or	or	CCONJ
taxlaw-8368	159	23	allowances	allowance	NOUN
taxlaw-8368	159	24	between	between	ADP
taxlaw-8368	159	25	or	or	CCONJ
taxlaw-8368	159	26	among	among	ADP
taxlaw-8368	159	27	such	such	ADJ
taxlaw-8368	159	28	organizations	organization	NOUN
taxlaw-8368	159	29	,	,	PUNCT
taxlaw-8368	159	30	trades	trade	NOUN
taxlaw-8368	159	31	,	,	PUNCT
taxlaw-8368	159	32	or	or	CCONJ
taxlaw-8368	159	33	businesses	business	NOUN
taxlaw-8368	159	34	,	,	PUNCT
taxlaw-8368	159	35	if	if	SCONJ
taxlaw-8368	159	36	he	he	PRON
taxlaw-8368	159	37	determines	determine	VERB
taxlaw-8368	159	38	that	that	SCONJ
taxlaw-8368	159	39	such	such	ADJ
taxlaw-8368	159	40	distribution	distribution	NOUN
taxlaw-8368	159	41	,	,	PUNCT
taxlaw-8368	159	42	apportionment	apportionment	ADJ
taxlaw-8368	159	43	,	,	PUNCT
taxlaw-8368	159	44	or	or	CCONJ
taxlaw-8368	159	45	allocation	allocation	NOUN
taxlaw-8368	159	46	is	be	AUX
taxlaw-8368	159	47	necessary	necessary	ADJ
taxlaw-8368	159	48	in	in	ADP
taxlaw-8368	159	49	order	order	NOUN
taxlaw-8368	159	50	to	to	PART
taxlaw-8368	159	51	prevent	prevent	VERB
taxlaw-8368	159	52	evasion	evasion	NOUN
taxlaw-8368	159	53	of	of	ADP
taxlaw-8368	159	54	taxes	taxis	NOUN
taxlaw-8368	159	55	or	or	CCONJ
taxlaw-8368	159	56	clearly	clearly	ADV
taxlaw-8368	159	57	to	to	PART
taxlaw-8368	159	58	reflect	reflect	VERB
taxlaw-8368	159	59	the	the	DET
taxlaw-8368	159	60	income	income	NOUN
taxlaw-8368	159	61	of	of	ADP
taxlaw-8368	159	62	any	any	PRON
taxlaw-8368	159	63	of	of	ADP
taxlaw-8368	159	64	such	such	ADJ
taxlaw-8368	159	65	organizations	organization	NOUN
taxlaw-8368	159	66	,	,	PUNCT
taxlaw-8368	159	67	trades	trade	NOUN
taxlaw-8368	159	68	,	,	PUNCT
taxlaw-8368	159	69	or	or	CCONJ
taxlaw-8368	159	70	businesses	business	NOUN
taxlaw-8368	159	71	”	"	PUNCT
taxlaw-8368	159	72	)	)	PUNCT
taxlaw-8368	159	73	;	;	PUNCT
taxlaw-8368	159	74	i.r.c	i.r.c	NOUN
taxlaw-8368	159	75	.	.	PUNCT
taxlaw-8368	160	1	§	§	PROPN
taxlaw-8368	160	2	59a(b	59a(b	NUM
taxlaw-8368	160	3	)	)	PUNCT
taxlaw-8368	160	4	(	(	PUNCT
taxlaw-8368	160	5	the	the	DET
taxlaw-8368	160	6	base	base	NOUN
taxlaw-8368	160	7	erosion	erosion	NOUN
taxlaw-8368	160	8	minimum	minimum	NOUN
taxlaw-8368	160	9	tax	tax	NOUN
taxlaw-8368	160	10	imposing	impose	VERB
taxlaw-8368	160	11	a	a	DET
taxlaw-8368	160	12	minimum	minimum	ADJ
taxlaw-8368	160	13	10	10	NUM
taxlaw-8368	160	14	percent	percent	NOUN
taxlaw-8368	160	15	tax	tax	NOUN
taxlaw-8368	160	16	on	on	ADP
taxlaw-8368	160	17	deductible	deductible	ADJ
taxlaw-8368	160	18	amounts	amount	NOUN
taxlaw-8368	160	19	paid	pay	VERB
taxlaw-8368	160	20	between	between	ADP
taxlaw-8368	160	21	related	related	ADJ
taxlaw-8368	160	22	parties	party	NOUN
taxlaw-8368	160	23	)	)	PUNCT
taxlaw-8368	160	24	.	.	PUNCT
taxlaw-8368	161	1	see	see	VERB
taxlaw-8368	161	2	also	also	ADV
taxlaw-8368	161	3	i.r.c	i.r.c	NOUN
taxlaw-8368	161	4	.	.	PUNCT
taxlaw-8368	162	1	§	§	PROPN
taxlaw-8368	162	2	267a	267a	PROPN
taxlaw-8368	162	3	(	(	PUNCT
taxlaw-8368	162	4	the	the	DET
taxlaw-8368	162	5	disallowance	disallowance	NOUN
taxlaw-8368	162	6	of	of	ADP
taxlaw-8368	162	7	deductions	deduction	NOUN
taxlaw-8368	162	8	in	in	ADP
taxlaw-8368	162	9	hybrid	hybrid	ADJ
taxlaw-8368	162	10	transactions	transaction	NOUN
taxlaw-8368	162	11	when	when	SCONJ
taxlaw-8368	162	12	not	not	PART
taxlaw-8368	162	13	matched	match	VERB
taxlaw-8368	162	14	with	with	ADP
taxlaw-8368	162	15	an	an	DET
taxlaw-8368	162	16	inclusion	inclusion	NOUN
taxlaw-8368	162	17	)	)	PUNCT
taxlaw-8368	162	18	.	.	PUNCT
taxlaw-8368	163	1	25	25	NUM
taxlaw-8368	163	2	see	see	VERB
taxlaw-8368	163	3	2011	2011	NUM
taxlaw-8368	163	4	ccctb	ccctb	NOUN
taxlaw-8368	163	5	proposal	proposal	NOUN
taxlaw-8368	163	6	,	,	PUNCT
taxlaw-8368	163	7	supra	supra	PROPN
taxlaw-8368	163	8	note	note	NOUN
taxlaw-8368	163	9	17	17	NUM
taxlaw-8368	163	10	.	.	NOUN
taxlaw-8368	163	11	26	26	NUM
taxlaw-8368	163	12	tax	tax	NOUN
taxlaw-8368	163	13	treaties	treaty	NOUN
taxlaw-8368	163	14	include	include	VERB
taxlaw-8368	163	15	prevention	prevention	NOUN
taxlaw-8368	163	16	of	of	ADP
taxlaw-8368	163	17	double	double	ADJ
taxlaw-8368	163	18	taxation	taxation	NOUN
taxlaw-8368	163	19	among	among	ADP
taxlaw-8368	163	20	other	other	ADJ
taxlaw-8368	163	21	functions	function	NOUN
taxlaw-8368	163	22	in	in	ADP
taxlaw-8368	163	23	their	their	PRON
taxlaw-8368	163	24	title	title	NOUN
taxlaw-8368	163	25	.	.	PUNCT
taxlaw-8368	164	1	reuven	reuven	PROPN
taxlaw-8368	164	2	s.	s.	PROPN
taxlaw-8368	164	3	avi	avi	PROPN
taxlaw-8368	164	4	-	-	PUNCT
taxlaw-8368	164	5	yonah	yonah	ADJ
taxlaw-8368	164	6	,	,	PUNCT
taxlaw-8368	164	7	double	double	ADJ
taxlaw-8368	164	8	tax	tax	NOUN
taxlaw-8368	164	9	treaties	treaty	NOUN
taxlaw-8368	164	10	:	:	PUNCT
taxlaw-8368	164	11	an	an	DET
taxlaw-8368	164	12	introduction	introduction	NOUN
taxlaw-8368	164	13	,	,	PUNCT
taxlaw-8368	164	14	in	in	ADP
taxlaw-8368	164	15	the	the	DET
taxlaw-8368	164	16	effect	effect	NOUN
taxlaw-8368	164	17	of	of	ADP
taxlaw-8368	164	18	treaties	treaty	NOUN
taxlaw-8368	164	19	on	on	ADP
taxlaw-8368	164	20	foreign	foreign	ADJ
taxlaw-8368	164	21	direct	direct	ADJ
taxlaw-8368	164	22	investment	investment	NOUN
taxlaw-8368	164	23	:	:	PUNCT
taxlaw-8368	164	24	bilateral	bilateral	ADJ
taxlaw-8368	164	25	investment	investment	NOUN
taxlaw-8368	164	26	treaties	treaty	NOUN
taxlaw-8368	164	27	,	,	PUNCT
taxlaw-8368	164	28	double	double	ADJ
taxlaw-8368	164	29	taxation	taxation	NOUN
taxlaw-8368	164	30	treaties	treaty	NOUN
taxlaw-8368	164	31	and	and	CCONJ
taxlaw-8368	164	32	investment	investment	NOUN
taxlaw-8368	164	33	flows	flow	VERB
taxlaw-8368	164	34	99	99	NUM
taxlaw-8368	164	35	,	,	PUNCT
taxlaw-8368	164	36	99	99	NUM
taxlaw-8368	164	37	(	(	PUNCT
taxlaw-8368	164	38	k.	k.	PROPN
taxlaw-8368	164	39	p.	p.	PROPN
taxlaw-8368	164	40	sauvant	sauvant	PROPN
taxlaw-8368	164	41	and	and	CCONJ
taxlaw-8368	164	42	l.	l.	PROPN
taxlaw-8368	164	43	e.	e.	PROPN
taxlaw-8368	164	44	sachs	sachs	PROPN
taxlaw-8368	164	45	eds	eds	PROPN
taxlaw-8368	164	46	.	.	PROPN
taxlaw-8368	164	47	,	,	PUNCT
taxlaw-8368	164	48	2009	2009	NUM
taxlaw-8368	164	49	)	)	PUNCT
taxlaw-8368	164	50	.	.	PUNCT
taxlaw-8368	165	1	27	27	NUM
taxlaw-8368	165	2	see	see	VERB
taxlaw-8368	165	3	,	,	PUNCT
taxlaw-8368	165	4	e.g.	e.g.	ADV
taxlaw-8368	165	5	,	,	PUNCT
taxlaw-8368	165	6	i.r.c	i.r.c	NOUN
taxlaw-8368	165	7	.	.	PUNCT
taxlaw-8368	166	1	§	§	PROPN
taxlaw-8368	166	2	951	951	NUM
taxlaw-8368	166	3	(	(	PUNCT
taxlaw-8368	166	4	cfc	cfc	NOUN
taxlaw-8368	166	5	provisions	provision	NOUN
taxlaw-8368	166	6	)	)	PUNCT
taxlaw-8368	166	7	.	.	PUNCT
taxlaw-8368	167	1	28	28	NUM
taxlaw-8368	167	2	high	high	ADJ
taxlaw-8368	167	3	rate	rate	NOUN
taxlaw-8368	167	4	of	of	ADP
taxlaw-8368	167	5	tax	tax	NOUN
taxlaw-8368	167	6	is	be	AUX
taxlaw-8368	167	7	a	a	DET
taxlaw-8368	167	8	relative	relative	ADJ
taxlaw-8368	167	9	term	term	NOUN
taxlaw-8368	167	10	.	.	PUNCT
taxlaw-8368	168	1	the	the	PRON
taxlaw-8368	168	2	u.s	u.s	PROPN
taxlaw-8368	168	3	.	.	PROPN
taxlaw-8368	168	4	reduced	reduce	VERB
taxlaw-8368	168	5	its	its	PRON
taxlaw-8368	168	6	corporate	corporate	ADJ
taxlaw-8368	168	7	income	income	NOUN
taxlaw-8368	168	8	tax	tax	NOUN
taxlaw-8368	168	9	rate	rate	NOUN
taxlaw-8368	168	10	from	from	ADP
taxlaw-8368	168	11	a	a	DET
taxlaw-8368	168	12	maximum	maximum	NOUN
taxlaw-8368	168	13	of	of	ADP
taxlaw-8368	168	14	35	35	NUM
taxlaw-8368	168	15	%	%	NOUN
taxlaw-8368	168	16	to	to	PART
taxlaw-8368	168	17	21	21	NUM
taxlaw-8368	168	18	%	%	NOUN
taxlaw-8368	168	19	in	in	ADP
taxlaw-8368	168	20	2018	2018	NUM
taxlaw-8368	168	21	and	and	CCONJ
taxlaw-8368	168	22	imposed	impose	VERB
taxlaw-8368	168	23	a	a	DET
taxlaw-8368	168	24	maximum	maximum	ADJ
taxlaw-8368	168	25	rate	rate	NOUN
taxlaw-8368	168	26	of	of	ADP
taxlaw-8368	168	27	50	50	NUM
taxlaw-8368	168	28	%	%	NOUN
taxlaw-8368	168	29	as	as	ADV
taxlaw-8368	168	30	recently	recently	ADV
taxlaw-8368	168	31	as	as	ADP
taxlaw-8368	168	32	1985	1985	NUM
taxlaw-8368	168	33	.	.	PUNCT
taxlaw-8368	169	1	tax	tax	NOUN
taxlaw-8368	169	2	cuts	cut	NOUN
taxlaw-8368	169	3	and	and	CCONJ
taxlaw-8368	169	4	jobs	job	NOUN
taxlaw-8368	169	5	act	act	NOUN
taxlaw-8368	169	6	(	(	PUNCT
taxlaw-8368	169	7	tcja	tcja	NOUN
taxlaw-8368	169	8	)	)	PUNCT
taxlaw-8368	169	9	of	of	ADP
taxlaw-8368	169	10	2017	2017	NUM
taxlaw-8368	169	11	,	,	PUNCT
taxlaw-8368	169	12	pub	pub	NOUN
taxlaw-8368	169	13	.	.	PUNCT
taxlaw-8368	170	1	l.	l.	PROPN
taxlaw-8368	170	2	no	no	INTJ
taxlaw-8368	170	3	.	.	PROPN
taxlaw-8368	171	1	115	115	NUM
taxlaw-8368	171	2	-	-	SYM
taxlaw-8368	171	3	97	97	NUM
taxlaw-8368	171	4	,	,	PUNCT
taxlaw-8368	171	5	131	131	NUM
taxlaw-8368	171	6	stat	stat	NOUN
taxlaw-8368	171	7	.	.	PUNCT
taxlaw-8368	172	1	2054	2054	NUM
taxlaw-8368	172	2	(	(	PUNCT
taxlaw-8368	172	3	codified	codify	VERB
taxlaw-8368	172	4	as	as	SCONJ
taxlaw-8368	172	5	amended	amend	VERB
taxlaw-8368	172	6	in	in	ADP
taxlaw-8368	172	7	scattered	scatter	VERB
taxlaw-8368	172	8	sections	section	NOUN
taxlaw-8368	172	9	of	of	ADP
taxlaw-8368	172	10	i.r.c	i.r.c	NOUN
taxlaw-8368	172	11	.	.	PUNCT
taxlaw-8368	172	12	)	)	PUNCT
taxlaw-8368	172	13	;	;	PUNCT
taxlaw-8368	172	14	i.r.c	i.r.c	NOUN
taxlaw-8368	172	15	.	.	PUNCT
taxlaw-8368	173	1	§	§	PROPN
taxlaw-8368	173	2	11	11	NUM
taxlaw-8368	173	3	(	(	PUNCT
taxlaw-8368	173	4	1982	1982	NUM
taxlaw-8368	173	5	)	)	PUNCT
taxlaw-8368	173	6	.	.	PUNCT
taxlaw-8368	174	1	see	see	VERB
taxlaw-8368	174	2	also	also	ADV
taxlaw-8368	174	3	federal	federal	ADJ
taxlaw-8368	174	4	corporate	corporate	ADJ
taxlaw-8368	174	5	income	income	NOUN
taxlaw-8368	174	6	tax	tax	NOUN
taxlaw-8368	174	7	rates	rate	NOUN
taxlaw-8368	174	8	,	,	PUNCT
taxlaw-8368	174	9	income	income	NOUN
taxlaw-8368	174	10	years	year	NOUN
taxlaw-8368	174	11	1909	1909	NUM
taxlaw-8368	174	12	-	-	SYM
taxlaw-8368	174	13	2012	2012	NUM
taxlaw-8368	174	14	,	,	PUNCT
taxlaw-8368	174	15	tax	tax	NOUN
taxlaw-8368	174	16	found	find	VERB
taxlaw-8368	174	17	.	.	PUNCT
taxlaw-8368	174	18	,	,	PUNCT
taxlaw-8368	174	19	https://taxfoundation.org/federal-corporate-income-taxrates-income-years-1909-2012/	https://taxfoundation.org/federal-corporate-income-taxrates-income-years-1909-2012/	X
taxlaw-8368	175	1	[	[	X
taxlaw-8368	175	2	https://perma.cc/jhx6-g9lr	https://perma.cc/jhx6-g9lr	X
taxlaw-8368	175	3	]	]	X
taxlaw-8368	175	4	.	.	PUNCT
taxlaw-8368	175	5	2021	2021	NUM
taxlaw-8368	175	6	]	]	PUNCT
taxlaw-8368	175	7	uniform	uniform	ADJ
taxlaw-8368	175	8	international	international	ADJ
taxlaw-8368	175	9	tax	tax	NOUN
taxlaw-8368	175	10	collection	collection	NOUN
taxlaw-8368	175	11	and	and	CCONJ
taxlaw-8368	175	12	distribution	distribution	NOUN
taxlaw-8368	175	13	133	133	NUM
taxlaw-8368	175	14	for	for	ADP
taxlaw-8368	175	15	all	all	DET
taxlaw-8368	175	16	taxpayers	taxpayer	NOUN
taxlaw-8368	175	17	,	,	PUNCT
taxlaw-8368	175	18	including	include	VERB
taxlaw-8368	175	19	mnes	mne	NOUN
taxlaw-8368	175	20	,	,	PUNCT
taxlaw-8368	175	21	the	the	DET
taxlaw-8368	175	22	level	level	NOUN
taxlaw-8368	175	23	of	of	ADP
taxlaw-8368	175	24	taxation	taxation	NOUN
taxlaw-8368	175	25	may	may	AUX
taxlaw-8368	175	26	be	be	AUX
taxlaw-8368	175	27	a	a	DET
taxlaw-8368	175	28	key	key	NOUN
taxlaw-8368	175	29	but	but	CCONJ
taxlaw-8368	175	30	not	not	PART
taxlaw-8368	175	31	the	the	DET
taxlaw-8368	175	32	only	only	ADJ
taxlaw-8368	175	33	economic	economic	ADJ
taxlaw-8368	175	34	factor	factor	NOUN
taxlaw-8368	175	35	in	in	ADP
taxlaw-8368	175	36	the	the	DET
taxlaw-8368	175	37	analysis	analysis	NOUN
taxlaw-8368	175	38	of	of	ADP
taxlaw-8368	175	39	where	where	SCONJ
taxlaw-8368	175	40	to	to	PART
taxlaw-8368	175	41	earn	earn	VERB
taxlaw-8368	175	42	income	income	NOUN
taxlaw-8368	175	43	.	.	PUNCT
taxlaw-8368	176	1	choosing	choose	VERB
taxlaw-8368	176	2	where	where	SCONJ
taxlaw-8368	176	3	to	to	PART
taxlaw-8368	176	4	locate	locate	VERB
taxlaw-8368	176	5	income	income	NOUN
taxlaw-8368	176	6	-	-	PUNCT
taxlaw-8368	176	7	producing	produce	VERB
taxlaw-8368	176	8	activity	activity	NOUN
taxlaw-8368	176	9	involves	involve	VERB
taxlaw-8368	176	10	a	a	DET
taxlaw-8368	176	11	bundle	bundle	NOUN
taxlaw-8368	176	12	of	of	ADP
taxlaw-8368	176	13	economic	economic	ADJ
taxlaw-8368	176	14	and	and	CCONJ
taxlaw-8368	176	15	non	non	ADJ
taxlaw-8368	176	16	-	-	ADJ
taxlaw-8368	176	17	economic	economic	ADJ
taxlaw-8368	176	18	factors	factor	NOUN
taxlaw-8368	176	19	.	.	PUNCT
taxlaw-8368	177	1	tax	tax	NOUN
taxlaw-8368	177	2	rules	rule	NOUN
taxlaw-8368	177	3	often	often	ADV
taxlaw-8368	177	4	are	be	AUX
taxlaw-8368	177	5	ambiguous	ambiguous	ADJ
taxlaw-8368	177	6	and	and	CCONJ
taxlaw-8368	177	7	economically	economically	ADV
taxlaw-8368	177	8	favor	favor	VERB
taxlaw-8368	177	9	certain	certain	ADJ
taxlaw-8368	177	10	jurisdictions	jurisdiction	NOUN
taxlaw-8368	177	11	,	,	PUNCT
taxlaw-8368	177	12	but	but	CCONJ
taxlaw-8368	177	13	the	the	DET
taxlaw-8368	177	14	ambiguity	ambiguity	NOUN
taxlaw-8368	177	15	also	also	ADV
taxlaw-8368	177	16	might	might	AUX
taxlaw-8368	177	17	lead	lead	VERB
taxlaw-8368	177	18	to	to	ADP
taxlaw-8368	177	19	multiple	multiple	ADJ
taxlaw-8368	177	20	tax	tax	NOUN
taxlaw-8368	177	21	impositions	imposition	NOUN
taxlaw-8368	177	22	.	.	PUNCT
taxlaw-8368	178	1	tax	tax	NOUN
taxlaw-8368	178	2	rules	rule	NOUN
taxlaw-8368	178	3	are	be	AUX
taxlaw-8368	178	4	not	not	PART
taxlaw-8368	178	5	alone	alone	ADJ
taxlaw-8368	178	6	in	in	ADP
taxlaw-8368	178	7	their	their	PRON
taxlaw-8368	178	8	ambiguity	ambiguity	NOUN
taxlaw-8368	178	9	.	.	PUNCT
taxlaw-8368	179	1	the	the	DET
taxlaw-8368	179	2	location	location	NOUN
taxlaw-8368	179	3	of	of	ADP
taxlaw-8368	179	4	income	income	NOUN
taxlaw-8368	179	5	-	-	PUNCT
taxlaw-8368	179	6	producing	produce	VERB
taxlaw-8368	179	7	activity	activity	NOUN
taxlaw-8368	179	8	is	be	AUX
taxlaw-8368	179	9	also	also	ADV
taxlaw-8368	179	10	ambiguous	ambiguous	ADJ
taxlaw-8368	179	11	,	,	PUNCT
taxlaw-8368	179	12	even	even	ADV
taxlaw-8368	179	13	more	more	ADV
taxlaw-8368	179	14	so	so	ADV
taxlaw-8368	179	15	today	today	NOUN
taxlaw-8368	179	16	,	,	PUNCT
taxlaw-8368	179	17	when	when	SCONJ
taxlaw-8368	179	18	intangible	intangible	ADJ
taxlaw-8368	179	19	,	,	PUNCT
taxlaw-8368	179	20	digital	digital	ADJ
taxlaw-8368	179	21	property	property	NOUN
taxlaw-8368	179	22	produces	produce	VERB
taxlaw-8368	179	23	income	income	NOUN
taxlaw-8368	179	24	without	without	ADP
taxlaw-8368	179	25	any	any	DET
taxlaw-8368	179	26	clear	clear	ADJ
taxlaw-8368	179	27	link	link	NOUN
taxlaw-8368	179	28	to	to	ADP
taxlaw-8368	179	29	a	a	DET
taxlaw-8368	179	30	specific	specific	ADJ
taxlaw-8368	179	31	and	and	CCONJ
taxlaw-8368	179	32	identifiable	identifiable	ADJ
taxlaw-8368	179	33	source	source	NOUN
taxlaw-8368	179	34	,	,	PUNCT
taxlaw-8368	179	35	even	even	ADV
taxlaw-8368	179	36	with	with	ADP
taxlaw-8368	179	37	a	a	DET
taxlaw-8368	179	38	single	single	ADJ
taxlaw-8368	179	39	factor	factor	NOUN
taxlaw-8368	179	40	of	of	ADP
taxlaw-8368	179	41	destination	destination	NOUN
taxlaw-8368	179	42	of	of	ADP
taxlaw-8368	179	43	consumption	consumption	NOUN
taxlaw-8368	179	44	as	as	ADP
taxlaw-8368	179	45	determinative	determinative	ADJ
taxlaw-8368	179	46	.	.	PUNCT
taxlaw-8368	180	1	destination	destination	NOUN
taxlaw-8368	180	2	is	be	AUX
taxlaw-8368	180	3	an	an	DET
taxlaw-8368	180	4	inadequate	inadequate	ADJ
taxlaw-8368	180	5	proxy	proxy	NOUN
taxlaw-8368	180	6	for	for	ADP
taxlaw-8368	180	7	taxing	tax	VERB
taxlaw-8368	180	8	all	all	DET
taxlaw-8368	180	9	income	income	NOUN
taxlaw-8368	180	10	insofar	insofar	ADV
taxlaw-8368	180	11	as	as	SCONJ
taxlaw-8368	180	12	it	it	PRON
taxlaw-8368	180	13	concentrates	concentrate	VERB
taxlaw-8368	180	14	income	income	NOUN
taxlaw-8368	180	15	in	in	ADP
taxlaw-8368	180	16	high	high	ADJ
taxlaw-8368	180	17	consumption	consumption	NOUN
taxlaw-8368	180	18	destinations	destination	NOUN
taxlaw-8368	180	19	.	.	PUNCT
taxlaw-8368	181	1	high	high	ADJ
taxlaw-8368	181	2	consumption	consumption	NOUN
taxlaw-8368	181	3	tends	tend	VERB
taxlaw-8368	181	4	to	to	PART
taxlaw-8368	181	5	coincide	coincide	VERB
taxlaw-8368	181	6	with	with	ADP
taxlaw-8368	181	7	a	a	DET
taxlaw-8368	181	8	country	country	NOUN
taxlaw-8368	181	9	’s	’s	PART
taxlaw-8368	181	10	level	level	NOUN
taxlaw-8368	181	11	of	of	ADP
taxlaw-8368	181	12	development	development	NOUN
taxlaw-8368	181	13	because	because	SCONJ
taxlaw-8368	181	14	increases	increase	NOUN
taxlaw-8368	181	15	in	in	ADP
taxlaw-8368	181	16	consumption	consumption	NOUN
taxlaw-8368	181	17	generally	generally	ADV
taxlaw-8368	181	18	correlate	correlate	VERB
taxlaw-8368	181	19	with	with	ADP
taxlaw-8368	181	20	increases	increase	NOUN
taxlaw-8368	181	21	in	in	ADP
taxlaw-8368	181	22	disposable	disposable	ADJ
taxlaw-8368	181	23	income	income	NOUN
taxlaw-8368	181	24	.	.	PUNCT
taxlaw-8368	182	1	29	29	NUM
taxlaw-8368	182	2	similarly	similarly	ADV
taxlaw-8368	182	3	,	,	PUNCT
taxlaw-8368	182	4	residence	residence	NOUN
taxlaw-8368	182	5	of	of	ADP
taxlaw-8368	182	6	the	the	DET
taxlaw-8368	182	7	income	income	NOUN
taxlaw-8368	182	8	producer	producer	NOUN
taxlaw-8368	182	9	is	be	AUX
taxlaw-8368	182	10	often	often	ADV
taxlaw-8368	182	11	uncertain	uncertain	ADJ
taxlaw-8368	182	12	and	and	CCONJ
taxlaw-8368	182	13	residence	residence	NOUN
taxlaw-8368	182	14	of	of	ADP
taxlaw-8368	182	15	the	the	DET
taxlaw-8368	182	16	owners	owner	NOUN
taxlaw-8368	182	17	of	of	ADP
taxlaw-8368	182	18	an	an	DET
taxlaw-8368	182	19	income	income	NOUN
taxlaw-8368	182	20	producing	produce	VERB
taxlaw-8368	182	21	entity	entity	NOUN
taxlaw-8368	182	22	may	may	AUX
taxlaw-8368	182	23	not	not	PART
taxlaw-8368	182	24	be	be	AUX
taxlaw-8368	182	25	more	more	ADV
taxlaw-8368	182	26	certain	certain	ADJ
taxlaw-8368	182	27	as	as	SCONJ
taxlaw-8368	182	28	one	one	PRON
taxlaw-8368	182	29	must	must	AUX
taxlaw-8368	182	30	unpeel	unpeel	VERB
taxlaw-8368	182	31	possible	possible	ADJ
taxlaw-8368	182	32	layers	layer	NOUN
taxlaw-8368	182	33	of	of	ADP
taxlaw-8368	182	34	ownership.30	ownership.30	NOUN
taxlaw-8368	182	35	while	while	SCONJ
taxlaw-8368	182	36	taxpayers	taxpayer	NOUN
taxlaw-8368	182	37	may	may	AUX
taxlaw-8368	182	38	complain	complain	VERB
taxlaw-8368	182	39	that	that	SCONJ
taxlaw-8368	182	40	the	the	DET
taxlaw-8368	182	41	tax	tax	NOUN
taxlaw-8368	182	42	rules	rule	NOUN
taxlaw-8368	182	43	are	be	AUX
taxlaw-8368	182	44	uncertain	uncertain	ADJ
taxlaw-8368	182	45	,	,	PUNCT
taxlaw-8368	182	46	they	they	PRON
taxlaw-8368	182	47	exploit	exploit	VERB
taxlaw-8368	182	48	the	the	DET
taxlaw-8368	182	49	ambiguity	ambiguity	NOUN
taxlaw-8368	182	50	of	of	ADP
taxlaw-8368	182	51	income	income	NOUN
taxlaw-8368	182	52	source	source	NOUN
taxlaw-8368	182	53	to	to	PART
taxlaw-8368	182	54	locate	locate	VERB
taxlaw-8368	182	55	income	income	NOUN
taxlaw-8368	182	56	where	where	SCONJ
taxlaw-8368	182	57	the	the	DET
taxlaw-8368	182	58	level	level	NOUN
taxlaw-8368	182	59	of	of	ADP
taxlaw-8368	182	60	taxation	taxation	NOUN
taxlaw-8368	182	61	is	be	AUX
taxlaw-8368	182	62	lowest	low	ADJ
taxlaw-8368	182	63	rather	rather	ADV
taxlaw-8368	182	64	than	than	ADP
taxlaw-8368	182	65	where	where	SCONJ
taxlaw-8368	182	66	income	income	NOUN
taxlaw-8368	182	67	-	-	PUNCT
taxlaw-8368	182	68	producing	produce	VERB
taxlaw-8368	182	69	activity	activity	NOUN
taxlaw-8368	182	70	takes	take	VERB
taxlaw-8368	182	71	place	place	NOUN
taxlaw-8368	182	72	.	.	PUNCT
taxlaw-8368	183	1	splitting	split	VERB
taxlaw-8368	183	2	genuine	genuine	ADJ
taxlaw-8368	183	3	economic	economic	ADJ
taxlaw-8368	183	4	activity	activity	NOUN
taxlaw-8368	183	5	source	source	NOUN
taxlaw-8368	183	6	from	from	ADP
taxlaw-8368	183	7	tax	tax	NOUN
taxlaw-8368	183	8	source	source	NOUN
taxlaw-8368	183	9	enables	enable	VERB
taxlaw-8368	183	10	taxpayers	taxpayer	NOUN
taxlaw-8368	183	11	to	to	PART
taxlaw-8368	183	12	minimize	minimize	VERB
taxlaw-8368	183	13	taxation	taxation	NOUN
taxlaw-8368	183	14	artificially	artificially	ADV
taxlaw-8368	183	15	without	without	ADP
taxlaw-8368	183	16	there	there	PRON
taxlaw-8368	183	17	being	be	AUX
taxlaw-8368	183	18	certainty	certainty	NOUN
taxlaw-8368	183	19	as	as	ADP
taxlaw-8368	183	20	to	to	ADP
taxlaw-8368	183	21	a	a	DET
taxlaw-8368	183	22	single	single	ADJ
taxlaw-8368	183	23	genuine	genuine	ADJ
taxlaw-8368	183	24	source	source	NOUN
taxlaw-8368	183	25	.	.	PUNCT
taxlaw-8368	184	1	competing	compete	VERB
taxlaw-8368	184	2	,	,	PUNCT
taxlaw-8368	184	3	legitimate	legitimate	ADJ
taxlaw-8368	184	4	claims	claim	NOUN
taxlaw-8368	184	5	of	of	ADP
taxlaw-8368	184	6	source	source	NOUN
taxlaw-8368	184	7	may	may	AUX
taxlaw-8368	184	8	belong	belong	VERB
taxlaw-8368	184	9	to	to	ADP
taxlaw-8368	184	10	multiple	multiple	ADJ
taxlaw-8368	184	11	jurisdictions	jurisdiction	NOUN
taxlaw-8368	184	12	.	.	PUNCT
taxlaw-8368	185	1	undoubtedly	undoubtedly	ADV
taxlaw-8368	185	2	the	the	DET
taxlaw-8368	185	3	income	income	NOUN
taxlaw-8368	185	4	should	should	AUX
taxlaw-8368	185	5	be	be	AUX
taxlaw-8368	185	6	taxable	taxable	ADJ
taxlaw-8368	185	7	somewhere	somewhere	ADV
taxlaw-8368	185	8	.	.	PUNCT
taxlaw-8368	186	1	ideally	ideally	ADV
taxlaw-8368	186	2	,	,	PUNCT
taxlaw-8368	186	3	if	if	SCONJ
taxlaw-8368	186	4	all	all	DET
taxlaw-8368	186	5	income	income	NOUN
taxlaw-8368	186	6	everywhere	everywhere	ADV
taxlaw-8368	186	7	were	be	AUX
taxlaw-8368	186	8	subject	subject	ADJ
taxlaw-8368	186	9	to	to	ADP
taxlaw-8368	186	10	identical	identical	ADJ
taxlaw-8368	186	11	tax	tax	NOUN
taxlaw-8368	186	12	rules	rule	NOUN
taxlaw-8368	186	13	and	and	CCONJ
taxlaw-8368	186	14	rates	rate	NOUN
taxlaw-8368	186	15	,	,	PUNCT
taxlaw-8368	186	16	the	the	DET
taxlaw-8368	186	17	taxpayer	taxpayer	NOUN
taxlaw-8368	186	18	would	would	AUX
taxlaw-8368	186	19	be	be	AUX
taxlaw-8368	186	20	indifferent	indifferent	ADJ
taxlaw-8368	186	21	as	as	ADP
taxlaw-8368	186	22	to	to	PART
taxlaw-8368	186	23	income	income	NOUN
taxlaw-8368	186	24	source	source	NOUN
taxlaw-8368	186	25	and	and	CCONJ
taxlaw-8368	186	26	would	would	AUX
taxlaw-8368	186	27	make	make	VERB
taxlaw-8368	186	28	location	location	NOUN
taxlaw-8368	186	29	decisions	decision	NOUN
taxlaw-8368	186	30	based	base	VERB
taxlaw-8368	186	31	on	on	ADP
taxlaw-8368	186	32	non	non	ADJ
taxlaw-8368	186	33	-	-	ADJ
taxlaw-8368	186	34	tax	tax	ADJ
taxlaw-8368	186	35	factors	factor	NOUN
taxlaw-8368	186	36	.	.	PUNCT
taxlaw-8368	187	1	commentators	commentator	NOUN
taxlaw-8368	187	2	have	have	AUX
taxlaw-8368	187	3	expressed	express	VERB
taxlaw-8368	187	4	concern	concern	NOUN
taxlaw-8368	187	5	that	that	SCONJ
taxlaw-8368	187	6	enhanced	enhance	VERB
taxlaw-8368	187	7	tax	tax	NOUN
taxlaw-8368	187	8	capture	capture	NOUN
taxlaw-8368	187	9	from	from	ADP
taxlaw-8368	187	10	mnes	mne	NOUN
taxlaw-8368	187	11	favors	favor	VERB
taxlaw-8368	187	12	the	the	DET
taxlaw-8368	187	13	advanced	advanced	ADJ
taxlaw-8368	187	14	economies	economy	NOUN
taxlaw-8368	187	15	unduly.31	unduly.31	VERB
taxlaw-8368	187	16	those	those	DET
taxlaw-8368	187	17	commentators	commentator	NOUN
taxlaw-8368	187	18	who	who	PRON
taxlaw-8368	187	19	critique	critique	VERB
taxlaw-8368	187	20	the	the	DET
taxlaw-8368	187	21	income	income	NOUN
taxlaw-8368	187	22	shift	shift	NOUN
taxlaw-8368	187	23	for	for	ADP
taxlaw-8368	187	24	taxing	tax	VERB
taxlaw-8368	187	25	purposes	purpose	NOUN
taxlaw-8368	187	26	to	to	ADP
taxlaw-8368	187	27	developed	develop	VERB
taxlaw-8368	187	28	economy	economy	NOUN
taxlaw-8368	187	29	jurisdictions	jurisdiction	NOUN
taxlaw-8368	187	30	argue	argue	VERB
taxlaw-8368	187	31	that	that	SCONJ
taxlaw-8368	187	32	the	the	DET
taxlaw-8368	187	33	beps	bep	NOUN
taxlaw-8368	187	34	projects	project	NOUN
taxlaw-8368	187	35	fail	fail	VERB
taxlaw-8368	187	36	to	to	PART
taxlaw-8368	187	37	allocate	allocate	VERB
taxlaw-8368	187	38	a	a	DET
taxlaw-8368	187	39	sufficiently	sufficiently	ADV
taxlaw-8368	187	40	large	large	ADJ
taxlaw-8368	187	41	share	share	NOUN
taxlaw-8368	187	42	of	of	ADP
taxlaw-8368	187	43	the	the	DET
taxlaw-8368	187	44	income	income	NOUN
taxlaw-8368	187	45	tax	tax	NOUN
taxlaw-8368	187	46	base	base	NOUN
taxlaw-8368	187	47	to	to	ADP
taxlaw-8368	187	48	less	less	ADV
taxlaw-8368	187	49	-	-	PUNCT
taxlaw-8368	187	50	developed	develop	VERB
taxlaw-8368	187	51	jurisdictions	jurisdiction	NOUN
taxlaw-8368	187	52	.	.	PUNCT
taxlaw-8368	188	1	this	this	DET
taxlaw-8368	188	2	literature	literature	NOUN
taxlaw-8368	188	3	suggests	suggest	VERB
taxlaw-8368	188	4	other	other	ADJ
taxlaw-8368	188	5	“	"	PUNCT
taxlaw-8368	188	6	fairer	fair	ADJ
taxlaw-8368	188	7	”	"	PUNCT
taxlaw-8368	188	8	methods	method	NOUN
taxlaw-8368	188	9	for	for	ADP
taxlaw-8368	188	10	allocating	allocate	VERB
taxlaw-8368	188	11	or	or	CCONJ
taxlaw-8368	188	12	apportioning	apportion	VERB
taxlaw-8368	188	13	the	the	DET
taxlaw-8368	188	14	tax	tax	NOUN
taxlaw-8368	188	15	base	base	NOUN
taxlaw-8368	188	16	.	.	PUNCT
taxlaw-8368	189	1	one	one	NUM
taxlaw-8368	189	2	approach	approach	NOUN
taxlaw-8368	189	3	recommends	recommend	VERB
taxlaw-8368	189	4	a	a	DET
taxlaw-8368	189	5	modified	modified	ADJ
taxlaw-8368	189	6	view	view	NOUN
taxlaw-8368	189	7	of	of	ADP
taxlaw-8368	189	8	value	value	NOUN
taxlaw-8368	189	9	creation	creation	NOUN
taxlaw-8368	189	10	and	and	CCONJ
taxlaw-8368	189	11	suggests	suggest	VERB
taxlaw-8368	189	12	allocating	allocate	VERB
taxlaw-8368	189	13	more	more	ADJ
taxlaw-8368	189	14	of	of	ADP
taxlaw-8368	189	15	the	the	DET
taxlaw-8368	189	16	base	base	NOUN
taxlaw-8368	189	17	to	to	ADP
taxlaw-8368	189	18	where	where	SCONJ
taxlaw-8368	189	19	value	value	NOUN
taxlaw-8368	189	20	is	be	AUX
taxlaw-8368	189	21	created.32	created.32	VERB
taxlaw-8368	189	22	another	another	PRON
taxlaw-8368	189	23	offers	offer	VERB
taxlaw-8368	189	24	a	a	DET
taxlaw-8368	189	25	method	method	NOUN
taxlaw-8368	189	26	of	of	ADP
taxlaw-8368	189	27	formulary	formulary	ADJ
taxlaw-8368	189	28	apportionment	apportionment	NOUN
taxlaw-8368	189	29	of	of	ADP
taxlaw-8368	189	30	the	the	DET
taxlaw-8368	189	31	income	income	NOUN
taxlaw-8368	189	32	tax	tax	NOUN
taxlaw-8368	189	33	base	base	NOUN
taxlaw-8368	189	34	that	that	PRON
taxlaw-8368	189	35	includes	include	VERB
taxlaw-8368	189	36	a	a	DET
taxlaw-8368	189	37	labor	labor	NOUN
taxlaw-8368	189	38	factor	factor	NOUN
taxlaw-8368	189	39	in	in	ADP
taxlaw-8368	189	40	the	the	DET
taxlaw-8368	189	41	formula	formula	NOUN
taxlaw-8368	189	42	,	,	PUNCT
taxlaw-8368	189	43	not	not	PART
taxlaw-8368	189	44	as	as	ADP
taxlaw-8368	189	45	a	a	DET
taxlaw-8368	189	46	function	function	NOUN
taxlaw-8368	189	47	of	of	ADP
taxlaw-8368	189	48	wages	wage	NOUN
taxlaw-8368	189	49	,	,	PUNCT
taxlaw-8368	189	50	but	but	CCONJ
taxlaw-8368	189	51	rather	rather	ADV
taxlaw-8368	189	52	as	as	ADP
taxlaw-8368	189	53	a	a	DET
taxlaw-8368	189	54	function	function	NOUN
taxlaw-8368	189	55	of	of	ADP
taxlaw-8368	189	56	person	person	NOUN
taxlaw-8368	189	57	-	-	PUNCT
taxlaw-8368	189	58	hours	hour	NOUN
taxlaw-8368	189	59	of	of	ADP
taxlaw-8368	189	60	work	work	NOUN
taxlaw-8368	189	61	to	to	PART
taxlaw-8368	189	62	prevent	prevent	VERB
taxlaw-8368	189	63	wage	wage	NOUN
taxlaw-8368	189	64	29	29	NUM
taxlaw-8368	189	65	see	see	NOUN
taxlaw-8368	189	66	reuven	reuven	PROPN
taxlaw-8368	189	67	s.	s.	PROPN
taxlaw-8368	189	68	avi	avi	PROPN
taxlaw-8368	189	69	-	-	PUNCT
taxlaw-8368	189	70	yonah	yonah	ADJ
taxlaw-8368	189	71	,	,	PUNCT
taxlaw-8368	189	72	destination	destination	NOUN
taxlaw-8368	189	73	based	base	VERB
taxlaw-8368	189	74	corporate	corporate	ADJ
taxlaw-8368	189	75	tax	tax	NOUN
taxlaw-8368	189	76	:	:	PUNCT
taxlaw-8368	189	77	an	an	DET
taxlaw-8368	189	78	alternative	alternative	ADJ
taxlaw-8368	189	79	approach	approach	NOUN
taxlaw-8368	189	80	,	,	PUNCT
taxlaw-8368	189	81	(	(	PUNCT
taxlaw-8368	189	82	univ	univ	PROPN
taxlaw-8368	189	83	.	.	PROPN
taxlaw-8368	189	84	of	of	ADP
taxlaw-8368	189	85	mich	mich	PROPN
taxlaw-8368	189	86	.	.	PUNCT
taxlaw-8368	190	1	pub	pub	NOUN
taxlaw-8368	190	2	.	.	PUNCT
taxlaw-8368	191	1	l.	l.	PROPN
taxlaw-8368	191	2	&	&	CCONJ
taxlaw-8368	191	3	legal	legal	ADJ
taxlaw-8368	191	4	theory	theory	NOUN
taxlaw-8368	191	5	rsch	rsch	NOUN
taxlaw-8368	191	6	,	,	PUNCT
taxlaw-8368	191	7	working	working	NOUN
taxlaw-8368	191	8	paper	paper	NOUN
taxlaw-8368	191	9	no	no	INTJ
taxlaw-8368	191	10	.	.	PROPN
taxlaw-8368	191	11	529	529	NUM
taxlaw-8368	191	12	,	,	PUNCT
taxlaw-8368	191	13	2016	2016	NUM
taxlaw-8368	191	14	)	)	PUNCT
taxlaw-8368	191	15	,	,	PUNCT
taxlaw-8368	191	16	https://ssrn.com/abstract=2883835	https://ssrn.com/abstract=2883835	PROPN
taxlaw-8368	192	1	[	[	X
taxlaw-8368	192	2	https://perma.cc/2vf5-leuk	https://perma.cc/2vf5-leuk	X
taxlaw-8368	192	3	]	]	PUNCT
taxlaw-8368	192	4	;	;	PUNCT
taxlaw-8368	192	5	reuven	reuven	PROPN
taxlaw-8368	192	6	s.	s.	PROPN
taxlaw-8368	192	7	avi	avi	PROPN
taxlaw-8368	192	8	-	-	PUNCT
taxlaw-8368	192	9	yonah	yonah	PROPN
taxlaw-8368	192	10	&	&	CCONJ
taxlaw-8368	192	11	kimberly	kimberly	PROPN
taxlaw-8368	192	12	a.	a.	PROPN
taxlaw-8368	192	13	clausing	clausing	PROPN
taxlaw-8368	192	14	,	,	PUNCT
taxlaw-8368	192	15	problems	problem	NOUN
taxlaw-8368	192	16	with	with	ADP
taxlaw-8368	192	17	destination	destination	NOUN
taxlaw-8368	192	18	-	-	PUNCT
taxlaw-8368	192	19	based	base	VERB
taxlaw-8368	192	20	corporate	corporate	ADJ
taxlaw-8368	192	21	taxes	taxis	NOUN
taxlaw-8368	192	22	and	and	CCONJ
taxlaw-8368	192	23	the	the	DET
taxlaw-8368	192	24	ryan	ryan	PROPN
taxlaw-8368	192	25	blueprint	blueprint	PROPN
taxlaw-8368	192	26	,	,	PUNCT
taxlaw-8368	192	27	(	(	PUNCT
taxlaw-8368	192	28	univ	univ	PROPN
taxlaw-8368	192	29	.	.	PROPN
taxlaw-8368	192	30	of	of	ADP
taxlaw-8368	192	31	mich	mich	PROPN
taxlaw-8368	192	32	.	.	PUNCT
taxlaw-8368	193	1	pub	pub	NOUN
taxlaw-8368	193	2	.	.	PUNCT
taxlaw-8368	194	1	l.	l.	PROPN
taxlaw-8368	194	2	&	&	CCONJ
taxlaw-8368	194	3	legal	legal	ADJ
taxlaw-8368	194	4	theory	theory	NOUN
taxlaw-8368	194	5	rsch	rsch	NOUN
taxlaw-8368	194	6	,	,	PUNCT
taxlaw-8368	194	7	working	working	NOUN
taxlaw-8368	194	8	paper	paper	NOUN
taxlaw-8368	194	9	no	no	INTJ
taxlaw-8368	194	10	.	.	PROPN
taxlaw-8368	195	1	16	16	NUM
taxlaw-8368	195	2	-	-	PUNCT
taxlaw-8368	195	3	029	029	NUM
taxlaw-8368	195	4	,	,	PUNCT
taxlaw-8368	195	5	2017	2017	NUM
taxlaw-8368	195	6	)	)	PUNCT
taxlaw-8368	195	7	,	,	PUNCT
taxlaw-8368	196	1	https://ssrn.com/abstract=2884903	https://ssrn.com/abstract=2884903	NOUN
taxlaw-8368	197	1	[	[	X
taxlaw-8368	197	2	https://perma.cc/q2gj-tjsc	https://perma.cc/q2gj-tjsc	NOUN
taxlaw-8368	197	3	]	]	PUNCT
taxlaw-8368	197	4	;	;	PUNCT
taxlaw-8368	197	5	wei	wei	PROPN
taxlaw-8368	197	6	cui	cui	PROPN
taxlaw-8368	197	7	,	,	PUNCT
taxlaw-8368	197	8	destination	destination	NOUN
taxlaw-8368	197	9	-	-	PUNCT
taxlaw-8368	197	10	based	base	VERB
taxlaw-8368	197	11	cash	cash	NOUN
taxlaw-8368	197	12	-	-	PUNCT
taxlaw-8368	197	13	flow	flow	NOUN
taxlaw-8368	197	14	taxation	taxation	NOUN
taxlaw-8368	197	15	:	:	PUNCT
taxlaw-8368	197	16	a	a	DET
taxlaw-8368	197	17	critical	critical	ADJ
taxlaw-8368	197	18	appraisal	appraisal	NOUN
taxlaw-8368	197	19	,	,	PUNCT
taxlaw-8368	197	20	67	67	NUM
taxlaw-8368	197	21	u.	u.	PROPN
taxlaw-8368	197	22	toronto	toronto	PROPN
taxlaw-8368	197	23	.	.	PUNCT
taxlaw-8368	198	1	l.j	l.j	PROPN
taxlaw-8368	198	2	.	.	PROPN
taxlaw-8368	199	1	301	301	NUM
taxlaw-8368	199	2	(	(	PUNCT
taxlaw-8368	199	3	2017	2017	NUM
taxlaw-8368	199	4	)	)	PUNCT
taxlaw-8368	199	5	(	(	PUNCT
taxlaw-8368	199	6	critical	critical	ADJ
taxlaw-8368	199	7	analysis	analysis	NOUN
taxlaw-8368	199	8	of	of	ADP
taxlaw-8368	199	9	destination	destination	NOUN
taxlaw-8368	199	10	-	-	PUNCT
taxlaw-8368	199	11	based	base	VERB
taxlaw-8368	199	12	cash	cash	NOUN
taxlaw-8368	199	13	flow	flow	NOUN
taxlaw-8368	199	14	taxation	taxation	NOUN
taxlaw-8368	199	15	)	)	PUNCT
taxlaw-8368	199	16	;	;	PUNCT
taxlaw-8368	199	17	salesfactor.org	salesfactor.org	X
taxlaw-8368	199	18	,	,	PUNCT
taxlaw-8368	199	19	comment	comment	NOUN
taxlaw-8368	199	20	letter	letter	NOUN
taxlaw-8368	199	21	on	on	ADP
taxlaw-8368	199	22	sales	sale	NOUN
taxlaw-8368	199	23	factor	factor	NOUN
taxlaw-8368	199	24	formulary	formulary	ADJ
taxlaw-8368	199	25	apportionment	apportionment	NOUN
taxlaw-8368	199	26	of	of	ADP
taxlaw-8368	199	27	global	global	ADJ
taxlaw-8368	199	28	profits	profit	NOUN
taxlaw-8368	199	29	as	as	ADP
taxlaw-8368	199	30	an	an	DET
taxlaw-8368	199	31	alternative	alternative	ADJ
taxlaw-8368	199	32	system	system	NOUN
taxlaw-8368	199	33	of	of	ADP
taxlaw-8368	199	34	taxation	taxation	NOUN
taxlaw-8368	199	35	of	of	ADP
taxlaw-8368	199	36	to	to	ADP
taxlaw-8368	199	37	the	the	DET
taxlaw-8368	199	38	current	current	ADJ
taxlaw-8368	199	39	u.s	u.s	PROPN
taxlaw-8368	199	40	.	.	PROPN
taxlaw-8368	199	41	federal	federal	ADJ
taxlaw-8368	199	42	corporate	corporate	ADJ
taxlaw-8368	199	43	income	income	NOUN
taxlaw-8368	199	44	tax	tax	NOUN
taxlaw-8368	199	45	(	(	PUNCT
taxlaw-8368	199	46	apr	apr	NOUN
taxlaw-8368	199	47	.	.	PROPN
taxlaw-8368	199	48	13	13	NUM
taxlaw-8368	199	49	,	,	PUNCT
taxlaw-8368	199	50	2015	2015	NUM
taxlaw-8368	199	51	)	)	PUNCT
taxlaw-8368	199	52	,	,	PUNCT
taxlaw-8368	199	53	https://www.finance.senate.gov/imo/media/doc/sales	https://www.finance.senate.gov/imo/media/doc/sale	VERB
taxlaw-8368	199	54	%	%	NOUN
taxlaw-8368	200	1	20factor_redacted3.pdf	20factor_redacted3.pdf	NUM
taxlaw-8368	201	1	[	[	X
taxlaw-8368	201	2	https://perma.cc/5cnp-2c3h	https://perma.cc/5cnp-2c3h	X
taxlaw-8368	201	3	]	]	X
taxlaw-8368	201	4	.	.	PUNCT
taxlaw-8368	202	1	30	30	NUM
taxlaw-8368	202	2	robert	robert	PROPN
taxlaw-8368	202	3	j	j	PROPN
taxlaw-8368	202	4	peroni	peroni	PROPN
taxlaw-8368	202	5	,	,	PUNCT
taxlaw-8368	202	6	j.	j.	PROPN
taxlaw-8368	202	7	clifton	clifton	PROPN
taxlaw-8368	202	8	fleming	fleming	PROPN
taxlaw-8368	202	9	,	,	PUNCT
taxlaw-8368	202	10	jr	jr	PROPN
taxlaw-8368	202	11	.	.	PROPN
taxlaw-8368	202	12	&	&	CCONJ
taxlaw-8368	202	13	stephen	stephen	PROPN
taxlaw-8368	202	14	shay	shay	PROPN
taxlaw-8368	202	15	,	,	PUNCT
taxlaw-8368	202	16	defending	defend	VERB
taxlaw-8368	202	17	worldwide	worldwide	ADJ
taxlaw-8368	202	18	taxation	taxation	NOUN
taxlaw-8368	202	19	with	with	ADP
taxlaw-8368	202	20	a	a	DET
taxlaw-8368	202	21	shareholder	shareholder	NOUN
taxlaw-8368	202	22	-	-	PUNCT
taxlaw-8368	202	23	based	base	VERB
taxlaw-8368	202	24	definition	definition	NOUN
taxlaw-8368	202	25	of	of	ADP
taxlaw-8368	202	26	corporate	corporate	ADJ
taxlaw-8368	202	27	residence	residence	NOUN
taxlaw-8368	202	28	,	,	PUNCT
taxlaw-8368	202	29	2016	2016	NUM
taxlaw-8368	202	30	byu	byu	PROPN
taxlaw-8368	202	31	l.	l.	PROPN
taxlaw-8368	202	32	rev	rev	PROPN
taxlaw-8368	202	33	.	.	PROPN
taxlaw-8368	202	34	1681	1681	NUM
taxlaw-8368	202	35	,	,	PUNCT
taxlaw-8368	202	36	1683	1683	NUM
taxlaw-8368	202	37	-	-	SYM
taxlaw-8368	202	38	84	84	NUM
taxlaw-8368	202	39	(	(	PUNCT
taxlaw-8368	202	40	2016	2016	NUM
taxlaw-8368	202	41	)	)	PUNCT
taxlaw-8368	202	42	.	.	PUNCT
taxlaw-8368	203	1	31	31	NUM
taxlaw-8368	203	2	see	see	VERB
taxlaw-8368	203	3	devereux	devereux	PROPN
taxlaw-8368	203	4	et	et	PROPN
taxlaw-8368	203	5	al	al	PROPN
taxlaw-8368	203	6	.	.	PROPN
taxlaw-8368	203	7	,	,	PUNCT
taxlaw-8368	203	8	supra	supra	PROPN
taxlaw-8368	203	9	note	note	VERB
taxlaw-8368	203	10	16	16	NUM
taxlaw-8368	203	11	.	.	PUNCT
taxlaw-8368	204	1	32	32	NUM
taxlaw-8368	204	2	allison	allison	PROPN
taxlaw-8368	204	3	christians	christians	PROPN
taxlaw-8368	204	4	&	&	CCONJ
taxlaw-8368	204	5	laurens	laurens	PROPN
taxlaw-8368	204	6	van	van	PROPN
taxlaw-8368	204	7	apeldoorn	apeldoorn	PROPN
taxlaw-8368	204	8	,	,	PUNCT
taxlaw-8368	204	9	taxing	tax	VERB
taxlaw-8368	204	10	income	income	NOUN
taxlaw-8368	204	11	where	where	SCONJ
taxlaw-8368	204	12	value	value	NOUN
taxlaw-8368	204	13	is	be	AUX
taxlaw-8368	204	14	created	create	VERB
taxlaw-8368	204	15	,	,	PUNCT
taxlaw-8368	204	16	22	22	NUM
taxlaw-8368	204	17	fla	fla	NOUN
taxlaw-8368	204	18	.	.	PUNCT
taxlaw-8368	205	1	tax	tax	PROPN
taxlaw-8368	205	2	rev	rev	PROPN
taxlaw-8368	205	3	.	.	PROPN
taxlaw-8368	205	4	1	1	NUM
taxlaw-8368	205	5	(	(	PUNCT
taxlaw-8368	205	6	2018	2018	NUM
taxlaw-8368	205	7	)	)	PUNCT
taxlaw-8368	205	8	.	.	PUNCT
taxlaw-8368	206	1	134	134	NUM
taxlaw-8368	206	2	columbia	columbia	PROPN
taxlaw-8368	206	3	journal	journal	PROPN
taxlaw-8368	206	4	of	of	ADP
taxlaw-8368	206	5	tax	tax	NOUN
taxlaw-8368	206	6	law	law	NOUN
taxlaw-8368	206	7	[	[	X
taxlaw-8368	206	8	vol	vol	NOUN
taxlaw-8368	206	9	.	.	PUNCT
taxlaw-8368	207	1	12:126	12:126	NUM
taxlaw-8368	207	2	differentials	differential	NOUN
taxlaw-8368	207	3	from	from	ADP
taxlaw-8368	207	4	distorting	distort	VERB
taxlaw-8368	207	5	apportionment	apportionment	ADJ
taxlaw-8368	207	6	formulas	formula	NOUN
taxlaw-8368	207	7	in	in	ADP
taxlaw-8368	207	8	favor	favor	NOUN
taxlaw-8368	207	9	of	of	ADP
taxlaw-8368	207	10	high	high	ADJ
taxlaw-8368	207	11	wage	wage	NOUN
taxlaw-8368	207	12	countries.33	countries.33	NOUN
taxlaw-8368	207	13	a	a	DET
taxlaw-8368	207	14	third	third	NOUN
taxlaw-8368	207	15	would	would	AUX
taxlaw-8368	207	16	allocate	allocate	VERB
taxlaw-8368	207	17	tax	tax	NOUN
taxlaw-8368	207	18	base	base	NOUN
taxlaw-8368	207	19	by	by	ADP
taxlaw-8368	207	20	the	the	DET
taxlaw-8368	207	21	benefit	benefit	NOUN
taxlaw-8368	207	22	received	receive	VERB
taxlaw-8368	207	23	by	by	ADP
taxlaw-8368	207	24	investment	investment	NOUN
taxlaw-8368	207	25	destination	destination	NOUN
taxlaw-8368	207	26	rather	rather	ADV
taxlaw-8368	207	27	than	than	ADP
taxlaw-8368	207	28	the	the	DET
taxlaw-8368	207	29	benefit	benefit	NOUN
taxlaw-8368	207	30	received	receive	VERB
taxlaw-8368	207	31	from	from	ADP
taxlaw-8368	207	32	the	the	DET
taxlaw-8368	207	33	destination	destination	NOUN
taxlaw-8368	207	34	by	by	ADP
taxlaw-8368	207	35	the	the	DET
taxlaw-8368	207	36	investor.34	investor.34	NOUN
taxlaw-8368	207	37	the	the	DET
taxlaw-8368	207	38	goal	goal	NOUN
taxlaw-8368	207	39	for	for	ADP
taxlaw-8368	207	40	the	the	DET
taxlaw-8368	207	41	oecd	oecd	PROPN
taxlaw-8368	207	42	and	and	CCONJ
taxlaw-8368	207	43	the	the	DET
taxlaw-8368	207	44	governments	government	NOUN
taxlaw-8368	207	45	in	in	ADP
taxlaw-8368	207	46	developed	develop	VERB
taxlaw-8368	207	47	economies	economy	NOUN
taxlaw-8368	207	48	has	have	AUX
taxlaw-8368	207	49	been	be	AUX
taxlaw-8368	207	50	primarily	primarily	ADV
taxlaw-8368	207	51	sourcing	source	VERB
taxlaw-8368	207	52	income	income	NOUN
taxlaw-8368	207	53	to	to	ADP
taxlaw-8368	207	54	developed	develop	VERB
taxlaw-8368	207	55	economies	economy	NOUN
taxlaw-8368	207	56	so	so	SCONJ
taxlaw-8368	207	57	that	that	SCONJ
taxlaw-8368	207	58	it	it	PRON
taxlaw-8368	207	59	may	may	AUX
taxlaw-8368	207	60	be	be	AUX
taxlaw-8368	207	61	taxed	tax	VERB
taxlaw-8368	207	62	there	there	ADV
taxlaw-8368	207	63	under	under	ADP
taxlaw-8368	207	64	that	that	DET
taxlaw-8368	207	65	jurisdiction	jurisdiction	NOUN
taxlaw-8368	207	66	’s	’s	PART
taxlaw-8368	207	67	tax	tax	NOUN
taxlaw-8368	207	68	regime	regime	NOUN
taxlaw-8368	207	69	.	.	PUNCT
taxlaw-8368	208	1	the	the	DET
taxlaw-8368	208	2	more	more	ADV
taxlaw-8368	208	3	general	general	ADJ
taxlaw-8368	208	4	proposition	proposition	NOUN
taxlaw-8368	208	5	that	that	PRON
taxlaw-8368	208	6	each	each	DET
taxlaw-8368	208	7	mne	mne	NOUN
taxlaw-8368	208	8	(	(	PUNCT
taxlaw-8368	208	9	and	and	CCONJ
taxlaw-8368	208	10	each	each	DET
taxlaw-8368	208	11	individual	individual	NOUN
taxlaw-8368	208	12	,	,	PUNCT
taxlaw-8368	208	13	as	as	ADV
taxlaw-8368	208	14	well	well	ADV
taxlaw-8368	208	15	)	)	PUNCT
taxlaw-8368	208	16	should	should	AUX
taxlaw-8368	208	17	pay	pay	VERB
taxlaw-8368	208	18	an	an	DET
taxlaw-8368	208	19	identifiable	identifiable	ADJ
taxlaw-8368	208	20	and	and	CCONJ
taxlaw-8368	208	21	specific	specific	ADJ
taxlaw-8368	208	22	portion	portion	NOUN
taxlaw-8368	208	23	of	of	ADP
taxlaw-8368	208	24	their	their	PRON
taxlaw-8368	208	25	income	income	NOUN
taxlaw-8368	208	26	in	in	ADP
taxlaw-8368	208	27	tax	tax	NOUN
taxlaw-8368	208	28	without	without	ADP
taxlaw-8368	208	29	regard	regard	NOUN
taxlaw-8368	208	30	to	to	ADP
taxlaw-8368	208	31	which	which	DET
taxlaw-8368	208	32	nation	nation	NOUN
taxlaw-8368	208	33	receives	receive	VERB
taxlaw-8368	208	34	the	the	DET
taxlaw-8368	208	35	tax	tax	NOUN
taxlaw-8368	208	36	has	have	AUX
taxlaw-8368	208	37	not	not	PART
taxlaw-8368	208	38	been	be	AUX
taxlaw-8368	208	39	prominent	prominent	ADJ
taxlaw-8368	208	40	.	.	PUNCT
taxlaw-8368	209	1	if	if	SCONJ
taxlaw-8368	209	2	worldwide	worldwide	ADJ
taxlaw-8368	209	3	agreement	agreement	NOUN
taxlaw-8368	209	4	on	on	ADP
taxlaw-8368	209	5	an	an	DET
taxlaw-8368	209	6	ideal	ideal	ADJ
taxlaw-8368	209	7	amount	amount	NOUN
taxlaw-8368	209	8	of	of	ADP
taxlaw-8368	209	9	tax	tax	NOUN
taxlaw-8368	209	10	and	and	CCONJ
taxlaw-8368	209	11	uniform	uniform	ADJ
taxlaw-8368	209	12	tax	tax	NOUN
taxlaw-8368	209	13	rules	rule	NOUN
taxlaw-8368	209	14	were	be	AUX
taxlaw-8368	209	15	possible	possible	ADJ
taxlaw-8368	209	16	,	,	PUNCT
taxlaw-8368	209	17	as	as	SCONJ
taxlaw-8368	209	18	this	this	DET
taxlaw-8368	209	19	article	article	NOUN
taxlaw-8368	209	20	will	will	AUX
taxlaw-8368	209	21	recommend	recommend	VERB
taxlaw-8368	209	22	,	,	PUNCT
taxlaw-8368	209	23	rather	rather	ADV
taxlaw-8368	209	24	than	than	ADP
taxlaw-8368	209	25	the	the	DET
taxlaw-8368	209	26	sourcing	sourcing	NOUN
taxlaw-8368	209	27	or	or	CCONJ
taxlaw-8368	209	28	mis	mi	NOUN
taxlaw-8368	209	29	-	-	PUNCT
taxlaw-8368	209	30	sourcing	sourcing	NOUN
taxlaw-8368	209	31	of	of	ADP
taxlaw-8368	209	32	income	income	NOUN
taxlaw-8368	209	33	,	,	PUNCT
taxlaw-8368	209	34	the	the	DET
taxlaw-8368	209	35	next	next	ADJ
taxlaw-8368	209	36	step	step	NOUN
taxlaw-8368	209	37	would	would	AUX
taxlaw-8368	209	38	be	be	AUX
taxlaw-8368	209	39	allocation	allocation	NOUN
taxlaw-8368	209	40	of	of	ADP
taxlaw-8368	209	41	the	the	DET
taxlaw-8368	209	42	tax	tax	NOUN
taxlaw-8368	209	43	revenue	revenue	NOUN
taxlaw-8368	209	44	among	among	ADP
taxlaw-8368	209	45	jurisdictions	jurisdiction	NOUN
taxlaw-8368	209	46	.	.	PUNCT
taxlaw-8368	210	1	artificial	artificial	ADJ
taxlaw-8368	210	2	sourcing	sourcing	NOUN
taxlaw-8368	210	3	would	would	AUX
taxlaw-8368	210	4	not	not	PART
taxlaw-8368	210	5	alter	alter	VERB
taxlaw-8368	210	6	the	the	DET
taxlaw-8368	210	7	amount	amount	NOUN
taxlaw-8368	210	8	of	of	ADP
taxlaw-8368	210	9	tax	tax	NOUN
taxlaw-8368	210	10	payable	payable	ADJ
taxlaw-8368	210	11	by	by	ADP
taxlaw-8368	210	12	any	any	DET
taxlaw-8368	210	13	taxpayer	taxpayer	NOUN
taxlaw-8368	210	14	or	or	CCONJ
taxlaw-8368	210	15	related	related	ADJ
taxlaw-8368	210	16	group	group	NOUN
taxlaw-8368	210	17	of	of	ADP
taxlaw-8368	210	18	taxpayers	taxpayer	NOUN
taxlaw-8368	210	19	.	.	PUNCT
taxlaw-8368	211	1	while	while	SCONJ
taxlaw-8368	211	2	fairness	fairness	NOUN
taxlaw-8368	211	3	certainly	certainly	ADV
taxlaw-8368	211	4	underlies	underlie	VERB
taxlaw-8368	211	5	the	the	DET
taxlaw-8368	211	6	oecd	oecd	PROPN
taxlaw-8368	211	7	’s	’s	PART
taxlaw-8368	211	8	beps	bep	NOUN
taxlaw-8368	211	9	projects	project	NOUN
taxlaw-8368	211	10	,	,	PUNCT
taxlaw-8368	211	11	fairness	fairness	NOUN
taxlaw-8368	211	12	there	there	PRON
taxlaw-8368	211	13	has	have	AUX
taxlaw-8368	211	14	been	be	AUX
taxlaw-8368	211	15	primarily	primarily	ADV
taxlaw-8368	211	16	an	an	DET
taxlaw-8368	211	17	income	income	NOUN
taxlaw-8368	211	18	source	source	NOUN
taxlaw-8368	211	19	concept	concept	NOUN
taxlaw-8368	211	20	,	,	PUNCT
taxlaw-8368	211	21	maintaining	maintain	VERB
taxlaw-8368	211	22	that	that	SCONJ
taxlaw-8368	211	23	if	if	SCONJ
taxlaw-8368	211	24	income	income	NOUN
taxlaw-8368	211	25	is	be	AUX
taxlaw-8368	211	26	attributable	attributable	ADJ
taxlaw-8368	211	27	to	to	ADP
taxlaw-8368	211	28	a	a	DET
taxlaw-8368	211	29	source	source	NOUN
taxlaw-8368	211	30	,	,	PUNCT
taxlaw-8368	211	31	the	the	DET
taxlaw-8368	211	32	source	source	NOUN
taxlaw-8368	211	33	has	have	VERB
taxlaw-8368	211	34	priority	priority	NOUN
taxlaw-8368	211	35	in	in	ADP
taxlaw-8368	211	36	imposing	impose	VERB
taxlaw-8368	211	37	its	its	PRON
taxlaw-8368	211	38	tax	tax	NOUN
taxlaw-8368	211	39	.	.	PUNCT
taxlaw-8368	212	1	even	even	ADV
taxlaw-8368	212	2	under	under	ADP
taxlaw-8368	212	3	the	the	DET
taxlaw-8368	212	4	u.s	u.s	PROPN
taxlaw-8368	212	5	.	.	PROPN
taxlaw-8368	212	6	’s	’s	PART
taxlaw-8368	212	7	worldwide	worldwide	ADJ
taxlaw-8368	212	8	taxation	taxation	NOUN
taxlaw-8368	212	9	of	of	ADP
taxlaw-8368	212	10	its	its	PRON
taxlaw-8368	212	11	citizens	citizen	NOUN
taxlaw-8368	212	12	and	and	CCONJ
taxlaw-8368	212	13	residents,35	residents,35	NOUN
taxlaw-8368	212	14	the	the	DET
taxlaw-8368	212	15	u.s	u.s	PROPN
taxlaw-8368	212	16	.	.	PROPN
taxlaw-8368	212	17	has	have	AUX
taxlaw-8368	212	18	ceded	cede	VERB
taxlaw-8368	212	19	taxing	tax	VERB
taxlaw-8368	212	20	authority	authority	NOUN
taxlaw-8368	212	21	to	to	ADP
taxlaw-8368	212	22	the	the	DET
taxlaw-8368	212	23	income	income	NOUN
taxlaw-8368	212	24	source	source	NOUN
taxlaw-8368	212	25	country	country	NOUN
taxlaw-8368	212	26	through	through	ADP
taxlaw-8368	212	27	the	the	DET
taxlaw-8368	212	28	foreign	foreign	ADJ
taxlaw-8368	212	29	tax	tax	NOUN
taxlaw-8368	212	30	credit	credit	NOUN
taxlaw-8368	212	31	.	.	PUNCT
taxlaw-8368	213	1	36	36	NUM
taxlaw-8368	213	2	existing	exist	VERB
taxlaw-8368	213	3	concepts	concept	NOUN
taxlaw-8368	213	4	of	of	ADP
taxlaw-8368	213	5	source	source	NOUN
taxlaw-8368	213	6	favor	favor	VERB
taxlaw-8368	213	7	developed	develop	VERB
taxlaw-8368	213	8	economies	economy	NOUN
taxlaw-8368	213	9	.	.	PUNCT
taxlaw-8368	214	1	unless	unless	SCONJ
taxlaw-8368	214	2	some	some	DET
taxlaw-8368	214	3	innovative	innovative	ADJ
taxlaw-8368	214	4	source	source	NOUN
taxlaw-8368	214	5	concept	concept	NOUN
taxlaw-8368	214	6	might	might	AUX
taxlaw-8368	214	7	compensate	compensate	VERB
taxlaw-8368	214	8	for	for	ADP
taxlaw-8368	214	9	imbalances	imbalance	NOUN
taxlaw-8368	214	10	in	in	ADP
taxlaw-8368	214	11	opportunities	opportunity	NOUN
taxlaw-8368	214	12	and	and	CCONJ
taxlaw-8368	214	13	resources	resource	NOUN
taxlaw-8368	214	14	worldwide	worldwide	ADV
taxlaw-8368	214	15	by	by	ADP
taxlaw-8368	214	16	imputing	impute	VERB
taxlaw-8368	214	17	more	more	ADJ
taxlaw-8368	214	18	level	level	NOUN
taxlaw-8368	214	19	distribution	distribution	NOUN
taxlaw-8368	214	20	of	of	ADP
taxlaw-8368	214	21	opportunities	opportunity	NOUN
taxlaw-8368	214	22	and	and	CCONJ
taxlaw-8368	214	23	resources	resource	NOUN
taxlaw-8368	214	24	and	and	CCONJ
taxlaw-8368	214	25	taxing	tax	VERB
taxlaw-8368	214	26	income	income	NOUN
taxlaw-8368	214	27	according	accord	VERB
taxlaw-8368	214	28	to	to	ADP
taxlaw-8368	214	29	that	that	DET
taxlaw-8368	214	30	imputed	impute	VERB
taxlaw-8368	214	31	source	source	NOUN
taxlaw-8368	214	32	,	,	PUNCT
taxlaw-8368	214	33	a	a	DET
taxlaw-8368	214	34	different	different	ADJ
taxlaw-8368	214	35	manner	manner	NOUN
taxlaw-8368	214	36	of	of	ADP
taxlaw-8368	214	37	allocating	allocate	VERB
taxlaw-8368	214	38	worldwide	worldwide	ADV
taxlaw-8368	214	39	taxing	tax	VERB
taxlaw-8368	214	40	opportunity	opportunity	NOUN
taxlaw-8368	214	41	is	be	AUX
taxlaw-8368	214	42	critical	critical	ADJ
taxlaw-8368	214	43	to	to	PART
taxlaw-8368	214	44	enable	enable	VERB
taxlaw-8368	214	45	nonaffluent	nonaffluent	ADJ
taxlaw-8368	214	46	nations	nation	NOUN
taxlaw-8368	214	47	and	and	CCONJ
taxlaw-8368	214	48	regions	region	NOUN
taxlaw-8368	214	49	to	to	PART
taxlaw-8368	214	50	develop	develop	VERB
taxlaw-8368	214	51	and	and	CCONJ
taxlaw-8368	214	52	provide	provide	VERB
taxlaw-8368	214	53	a	a	DET
taxlaw-8368	214	54	reasonable	reasonable	ADJ
taxlaw-8368	214	55	standard	standard	NOUN
taxlaw-8368	214	56	of	of	ADP
taxlaw-8368	214	57	living	live	VERB
taxlaw-8368	214	58	to	to	ADP
taxlaw-8368	214	59	all	all	DET
taxlaw-8368	214	60	people	people	NOUN
taxlaw-8368	214	61	free	free	ADJ
taxlaw-8368	214	62	from	from	ADP
taxlaw-8368	214	63	need	need	NOUN
taxlaw-8368	214	64	.	.	PUNCT
taxlaw-8368	215	1	it	it	PRON
taxlaw-8368	215	2	would	would	AUX
taxlaw-8368	215	3	be	be	AUX
taxlaw-8368	215	4	a	a	DET
taxlaw-8368	215	5	significant	significant	ADJ
taxlaw-8368	215	6	conceptual	conceptual	ADJ
taxlaw-8368	215	7	shift	shift	NOUN
taxlaw-8368	215	8	to	to	PART
taxlaw-8368	215	9	jettison	jettison	VERB
taxlaw-8368	215	10	the	the	DET
taxlaw-8368	215	11	competitive	competitive	ADJ
taxlaw-8368	215	12	concept	concept	NOUN
taxlaw-8368	215	13	of	of	ADP
taxlaw-8368	215	14	source	source	NOUN
taxlaw-8368	215	15	as	as	ADP
taxlaw-8368	215	16	the	the	DET
taxlaw-8368	215	17	primary	primary	ADJ
taxlaw-8368	215	18	basis	basis	NOUN
taxlaw-8368	215	19	for	for	ADP
taxlaw-8368	215	20	international	international	ADJ
taxlaw-8368	215	21	income	income	NOUN
taxlaw-8368	215	22	taxation	taxation	NOUN
taxlaw-8368	215	23	and	and	CCONJ
taxlaw-8368	215	24	adopt	adopt	VERB
taxlaw-8368	215	25	the	the	DET
taxlaw-8368	215	26	more	more	ADV
taxlaw-8368	215	27	nuanced	nuanced	ADJ
taxlaw-8368	215	28	and	and	CCONJ
taxlaw-8368	215	29	collaborative	collaborative	ADJ
taxlaw-8368	215	30	needs	need	NOUN
taxlaw-8368	215	31	-	-	PUNCT
taxlaw-8368	215	32	based	base	VERB
taxlaw-8368	215	33	system	system	NOUN
taxlaw-8368	215	34	this	this	DET
taxlaw-8368	215	35	article	article	NOUN
taxlaw-8368	215	36	proposes	propose	VERB
taxlaw-8368	215	37	.	.	PUNCT
taxlaw-8368	216	1	despite	despite	SCONJ
taxlaw-8368	216	2	the	the	DET
taxlaw-8368	216	3	developed	develop	VERB
taxlaw-8368	216	4	economies	economy	NOUN
taxlaw-8368	216	5	’	'	PUNCT
taxlaw-8368	216	6	income	income	NOUN
taxlaw-8368	216	7	productivity	productivity	NOUN
taxlaw-8368	216	8	,	,	PUNCT
taxlaw-8368	216	9	such	such	DET
taxlaw-8368	216	10	a	a	DET
taxlaw-8368	216	11	tax	tax	NOUN
taxlaw-8368	216	12	system	system	NOUN
taxlaw-8368	216	13	would	would	AUX
taxlaw-8368	216	14	emphasize	emphasize	VERB
taxlaw-8368	216	15	non	non	ADJ
taxlaw-8368	216	16	-	-	ADJ
taxlaw-8368	216	17	geographic	geographic	ADJ
taxlaw-8368	216	18	fairness	fairness	NOUN
taxlaw-8368	216	19	in	in	ADP
taxlaw-8368	216	20	the	the	DET
taxlaw-8368	216	21	distribution	distribution	NOUN
taxlaw-8368	216	22	of	of	ADP
taxlaw-8368	216	23	resources	resource	NOUN
taxlaw-8368	216	24	.	.	PUNCT
taxlaw-8368	217	1	the	the	DET
taxlaw-8368	217	2	international	international	ADJ
taxlaw-8368	217	3	community	community	NOUN
taxlaw-8368	217	4	would	would	AUX
taxlaw-8368	217	5	unite	unite	VERB
taxlaw-8368	217	6	on	on	ADP
taxlaw-8368	217	7	tax	tax	NOUN
taxlaw-8368	217	8	principles	principle	NOUN
taxlaw-8368	217	9	to	to	PART
taxlaw-8368	217	10	prevent	prevent	VERB
taxlaw-8368	217	11	tax	tax	NOUN
taxlaw-8368	217	12	base	base	NOUN
taxlaw-8368	217	13	erosion	erosion	NOUN
taxlaw-8368	217	14	independent	independent	ADJ
taxlaw-8368	217	15	of	of	ADP
taxlaw-8368	217	16	source	source	NOUN
taxlaw-8368	217	17	taxation	taxation	NOUN
taxlaw-8368	217	18	so	so	SCONJ
taxlaw-8368	217	19	that	that	SCONJ
taxlaw-8368	217	20	the	the	DET
taxlaw-8368	217	21	principles	principle	NOUN
taxlaw-8368	217	22	would	would	AUX
taxlaw-8368	217	23	not	not	PART
taxlaw-8368	217	24	overwhelmingly	overwhelmingly	ADV
taxlaw-8368	217	25	favor	favor	VERB
taxlaw-8368	217	26	the	the	DET
taxlaw-8368	217	27	advanced	advanced	ADJ
taxlaw-8368	217	28	economies	economy	NOUN
taxlaw-8368	217	29	.	.	PUNCT
taxlaw-8368	218	1	instead	instead	ADV
taxlaw-8368	218	2	,	,	PUNCT
taxlaw-8368	218	3	the	the	DET
taxlaw-8368	218	4	objective	objective	NOUN
taxlaw-8368	218	5	of	of	ADP
taxlaw-8368	218	6	the	the	DET
taxlaw-8368	218	7	tax	tax	NOUN
taxlaw-8368	218	8	system	system	NOUN
taxlaw-8368	218	9	would	would	AUX
taxlaw-8368	218	10	be	be	AUX
taxlaw-8368	218	11	to	to	PART
taxlaw-8368	218	12	generate	generate	VERB
taxlaw-8368	218	13	adequate	adequate	ADJ
taxlaw-8368	218	14	governmental	governmental	ADJ
taxlaw-8368	218	15	resources	resource	NOUN
taxlaw-8368	218	16	to	to	PART
taxlaw-8368	218	17	meet	meet	VERB
taxlaw-8368	218	18	worldwide	worldwide	ADJ
taxlaw-8368	218	19	revenue	revenue	NOUN
taxlaw-8368	218	20	demands	demand	NOUN
taxlaw-8368	218	21	.	.	PUNCT
taxlaw-8368	219	1	currently	currently	ADV
taxlaw-8368	219	2	,	,	PUNCT
taxlaw-8368	219	3	developed	develop	VERB
taxlaw-8368	219	4	economies	economy	NOUN
taxlaw-8368	219	5	devote	devote	VERB
taxlaw-8368	219	6	less	less	ADJ
taxlaw-8368	219	7	than	than	ADP
taxlaw-8368	219	8	one	one	NUM
taxlaw-8368	219	9	percent	percent	NOUN
taxlaw-8368	219	10	of	of	ADP
taxlaw-8368	219	11	their	their	PRON
taxlaw-8368	219	12	tax	tax	NOUN
taxlaw-8368	219	13	revenue	revenue	NOUN
taxlaw-8368	219	14	to	to	ADP
taxlaw-8368	219	15	development	development	NOUN
taxlaw-8368	219	16	for	for	ADP
taxlaw-8368	219	17	less	less	ADV
taxlaw-8368	219	18	developed	developed	ADJ
taxlaw-8368	219	19	economies.37	economies.37	NOUN
taxlaw-8368	219	20	international	international	ADJ
taxlaw-8368	219	21	uniformity	uniformity	NOUN
taxlaw-8368	219	22	would	would	AUX
taxlaw-8368	219	23	require	require	VERB
taxlaw-8368	219	24	mnes	mne	NOUN
taxlaw-8368	219	25	(	(	PUNCT
taxlaw-8368	219	26	and	and	CCONJ
taxlaw-8368	219	27	other	other	ADJ
taxlaw-8368	219	28	taxpayers	taxpayer	NOUN
taxlaw-8368	219	29	)	)	PUNCT
taxlaw-8368	219	30	to	to	PART
taxlaw-8368	219	31	pay	pay	VERB
taxlaw-8368	219	32	some	some	DET
taxlaw-8368	219	33	reasonable	reasonable	ADJ
taxlaw-8368	219	34	amount	amount	NOUN
taxlaw-8368	219	35	of	of	ADP
taxlaw-8368	219	36	tax	tax	NOUN
taxlaw-8368	219	37	on	on	ADP
taxlaw-8368	219	38	their	their	PRON
taxlaw-8368	219	39	income	income	NOUN
taxlaw-8368	219	40	and	and	CCONJ
taxlaw-8368	219	41	facilitate	facilitate	VERB
taxlaw-8368	219	42	devotion	devotion	NOUN
taxlaw-8368	219	43	of	of	ADP
taxlaw-8368	219	44	a	a	DET
taxlaw-8368	219	45	larger	large	ADJ
taxlaw-8368	219	46	amount	amount	NOUN
taxlaw-8368	219	47	of	of	ADP
taxlaw-8368	219	48	tax	tax	NOUN
taxlaw-8368	219	49	revenue	revenue	NOUN
taxlaw-8368	219	50	to	to	ADP
taxlaw-8368	219	51	international	international	ADJ
taxlaw-8368	219	52	development	development	NOUN
taxlaw-8368	219	53	.	.	PUNCT
taxlaw-8368	220	1	the	the	DET
taxlaw-8368	220	2	focus	focus	NOUN
taxlaw-8368	220	3	of	of	ADP
taxlaw-8368	220	4	the	the	DET
taxlaw-8368	220	5	tax	tax	NOUN
taxlaw-8368	220	6	principles	principle	NOUN
taxlaw-8368	220	7	would	would	AUX
taxlaw-8368	220	8	be	be	AUX
taxlaw-8368	220	9	on	on	ADP
taxlaw-8368	220	10	the	the	DET
taxlaw-8368	220	11	question	question	NOUN
taxlaw-8368	220	12	of	of	ADP
taxlaw-8368	220	13	whether	whether	SCONJ
taxlaw-8368	220	14	a	a	DET
taxlaw-8368	220	15	definable	definable	ADJ
taxlaw-8368	220	16	,	,	PUNCT
taxlaw-8368	220	17	correct	correct	ADJ
taxlaw-8368	220	18	set	set	NOUN
taxlaw-8368	220	19	of	of	ADP
taxlaw-8368	220	20	tax	tax	NOUN
taxlaw-8368	220	21	rules	rule	NOUN
taxlaw-8368	220	22	might	might	AUX
taxlaw-8368	220	23	exist	exist	VERB
taxlaw-8368	220	24	under	under	ADP
taxlaw-8368	220	25	which	which	PRON
taxlaw-8368	220	26	each	each	DET
taxlaw-8368	220	27	taxpayer	taxpayer	NOUN
taxlaw-8368	220	28	pays	pay	VERB
taxlaw-8368	220	29	a	a	DET
taxlaw-8368	220	30	“	"	PUNCT
taxlaw-8368	220	31	fair	fair	ADJ
taxlaw-8368	220	32	”	"	PUNCT
taxlaw-8368	220	33	amount	amount	NOUN
taxlaw-8368	220	34	of	of	ADP
taxlaw-8368	220	35	tax	tax	NOUN
taxlaw-8368	220	36	without	without	ADP
taxlaw-8368	220	37	regard	regard	NOUN
taxlaw-8368	220	38	to	to	ADP
taxlaw-8368	220	39	the	the	DET
taxlaw-8368	220	40	jurisdictions	jurisdiction	NOUN
taxlaw-8368	220	41	in	in	ADP
taxlaw-8368	220	42	which	which	PRON
taxlaw-8368	220	43	the	the	DET
taxlaw-8368	220	44	taxpayer	taxpayer	NOUN
taxlaw-8368	220	45	operates	operate	VERB
taxlaw-8368	220	46	.	.	PUNCT
taxlaw-8368	221	1	this	this	DET
taxlaw-8368	221	2	article	article	NOUN
taxlaw-8368	221	3	emphasizes	emphasize	VERB
taxlaw-8368	221	4	33	33	NUM
taxlaw-8368	221	5	henry	henry	PROPN
taxlaw-8368	221	6	ordower	ordower	NOUN
taxlaw-8368	221	7	,	,	PUNCT
taxlaw-8368	221	8	utopian	utopian	ADJ
taxlaw-8368	221	9	visions	vision	NOUN
taxlaw-8368	221	10	toward	toward	ADP
taxlaw-8368	221	11	a	a	DET
taxlaw-8368	221	12	grand	grand	ADJ
taxlaw-8368	221	13	unified	unified	ADJ
taxlaw-8368	221	14	global	global	ADJ
taxlaw-8368	221	15	income	income	NOUN
taxlaw-8368	221	16	tax	tax	NOUN
taxlaw-8368	221	17	,	,	PUNCT
taxlaw-8368	221	18	14	14	NUM
taxlaw-8368	221	19	fla	fla	NOUN
taxlaw-8368	221	20	.	.	PUNCT
taxlaw-8368	222	1	tax	tax	PROPN
taxlaw-8368	222	2	rev	rev	PROPN
taxlaw-8368	222	3	.	.	PROPN
taxlaw-8368	222	4	361	361	NUM
taxlaw-8368	222	5	,	,	PUNCT
taxlaw-8368	222	6	387	387	NUM
taxlaw-8368	222	7	(	(	PUNCT
taxlaw-8368	222	8	2013	2013	NUM
taxlaw-8368	222	9	)	)	PUNCT
taxlaw-8368	222	10	(	(	PUNCT
taxlaw-8368	222	11	labor	labor	NOUN
taxlaw-8368	222	12	factor	factor	NOUN
taxlaw-8368	222	13	in	in	ADP
taxlaw-8368	222	14	the	the	DET
taxlaw-8368	222	15	income	income	NOUN
taxlaw-8368	222	16	apportionment	apportionment	NOUN
taxlaw-8368	222	17	formula	formula	NOUN
taxlaw-8368	222	18	based	base	VERB
taxlaw-8368	222	19	on	on	ADP
taxlaw-8368	222	20	person	person	NOUN
taxlaw-8368	222	21	hours	hour	NOUN
taxlaw-8368	222	22	of	of	ADP
taxlaw-8368	222	23	work	work	NOUN
taxlaw-8368	222	24	rather	rather	ADV
taxlaw-8368	222	25	than	than	ADP
taxlaw-8368	222	26	payroll	payroll	NOUN
taxlaw-8368	222	27	amounts	amount	NOUN
taxlaw-8368	222	28	)	)	PUNCT
taxlaw-8368	222	29	.	.	PUNCT
taxlaw-8368	223	1	34	34	NUM
taxlaw-8368	223	2	vasiliki	vasiliki	PROPN
taxlaw-8368	223	3	koukoulioti	koukoulioti	PROPN
taxlaw-8368	223	4	,	,	PUNCT
taxlaw-8368	223	5	the	the	DET
taxlaw-8368	223	6	benefit	benefit	NOUN
taxlaw-8368	223	7	principle	principle	NOUN
taxlaw-8368	223	8	revisited	revisit	VERB
taxlaw-8368	223	9	–	–	PUNCT
taxlaw-8368	223	10	avoiding	avoid	VERB
taxlaw-8368	223	11	the	the	DET
taxlaw-8368	223	12	repercussions	repercussion	NOUN
taxlaw-8368	223	13	of	of	ADP
taxlaw-8368	223	14	digitalization	digitalization	NOUN
taxlaw-8368	223	15	on	on	ADP
taxlaw-8368	223	16	the	the	DET
taxlaw-8368	223	17	taxbase	taxbase	NOUN
taxlaw-8368	223	18	sustainability	sustainability	NOUN
taxlaw-8368	223	19	(	(	PUNCT
taxlaw-8368	223	20	may	may	PROPN
taxlaw-8368	223	21	29	29	NUM
taxlaw-8368	223	22	,	,	PUNCT
taxlaw-8368	223	23	2020	2020	NUM
taxlaw-8368	223	24	)	)	PUNCT
taxlaw-8368	223	25	(	(	PUNCT
taxlaw-8368	223	26	unpublished	unpublished	ADJ
taxlaw-8368	223	27	ph.d	ph.d	PROPN
taxlaw-8368	223	28	.	.	PUNCT
taxlaw-8368	224	1	dissertation	dissertation	NOUN
taxlaw-8368	224	2	in	in	ADP
taxlaw-8368	224	3	process	process	NOUN
taxlaw-8368	224	4	,	,	PUNCT
taxlaw-8368	224	5	queen	queen	PROPN
taxlaw-8368	224	6	mary	mary	PROPN
taxlaw-8368	224	7	,	,	PUNCT
taxlaw-8368	224	8	university	university	PROPN
taxlaw-8368	224	9	of	of	ADP
taxlaw-8368	224	10	london	london	PROPN
taxlaw-8368	224	11	)	)	PUNCT
taxlaw-8368	224	12	(	(	PUNCT
taxlaw-8368	224	13	on	on	ADP
taxlaw-8368	224	14	file	file	NOUN
taxlaw-8368	224	15	with	with	ADP
taxlaw-8368	224	16	author	author	NOUN
taxlaw-8368	224	17	)	)	PUNCT
taxlaw-8368	224	18	.	.	PUNCT
taxlaw-8368	225	1	35	35	NUM
taxlaw-8368	225	2	see	see	VERB
taxlaw-8368	225	3	i.r.c	i.r.c	NOUN
taxlaw-8368	225	4	.	.	PUNCT
taxlaw-8368	226	1	§	§	PROPN
taxlaw-8368	226	2	61	61	NUM
taxlaw-8368	226	3	;	;	PUNCT
taxlaw-8368	226	4	treas	trea	NOUN
taxlaw-8368	226	5	.	.	PUNCT
taxlaw-8368	227	1	reg	reg	PROPN
taxlaw-8368	227	2	.	.	PUNCT
taxlaw-8368	228	1	§	§	PROPN
taxlaw-8368	228	2	1.1	1.1	NUM
taxlaw-8368	228	3	-	-	SYM
taxlaw-8368	228	4	1(b	1(b	NUM
taxlaw-8368	228	5	)	)	PUNCT
taxlaw-8368	228	6	(	(	PUNCT
taxlaw-8368	228	7	taxing	tax	VERB
taxlaw-8368	228	8	u.s	u.s	PROPN
taxlaw-8368	228	9	.	.	PROPN
taxlaw-8368	228	10	citizens	citizen	NOUN
taxlaw-8368	228	11	and	and	CCONJ
taxlaw-8368	228	12	residents	resident	NOUN
taxlaw-8368	228	13	on	on	ADP
taxlaw-8368	228	14	their	their	PRON
taxlaw-8368	228	15	income	income	NOUN
taxlaw-8368	228	16	from	from	ADP
taxlaw-8368	228	17	all	all	DET
taxlaw-8368	228	18	sources	source	NOUN
taxlaw-8368	228	19	worldwide	worldwide	ADV
taxlaw-8368	228	20	)	)	PUNCT
taxlaw-8368	228	21	.	.	PUNCT
taxlaw-8368	229	1	36	36	NUM
taxlaw-8368	229	2	i.r.c	i.r.c	NOUN
taxlaw-8368	229	3	.	.	PUNCT
taxlaw-8368	230	1	§	§	PROPN
taxlaw-8368	230	2	901(a	901(a	PROPN
taxlaw-8368	230	3	)	)	PUNCT
taxlaw-8368	230	4	,	,	PUNCT
taxlaw-8368	230	5	(	(	PUNCT
taxlaw-8368	230	6	b)(1	b)(1	NOUN
taxlaw-8368	230	7	)	)	PUNCT
taxlaw-8368	230	8	.	.	PUNCT
taxlaw-8368	231	1	37	37	NUM
taxlaw-8368	231	2	alexis	alexis	PROPN
taxlaw-8368	231	3	brassey	brassey	PROPN
taxlaw-8368	231	4	&	&	CCONJ
taxlaw-8368	231	5	henry	henry	PROPN
taxlaw-8368	231	6	ordower	ordower	PROPN
taxlaw-8368	231	7	,	,	PUNCT
taxlaw-8368	231	8	the	the	DET
taxlaw-8368	231	9	village	village	NOUN
taxlaw-8368	231	10	of	of	ADP
taxlaw-8368	231	11	billionaires	billionaire	NOUN
taxlaw-8368	231	12	:	:	PUNCT
taxlaw-8368	231	13	fair	fair	ADJ
taxlaw-8368	231	14	taxation	taxation	NOUN
taxlaw-8368	231	15	and	and	CCONJ
taxlaw-8368	231	16	redistribution	redistribution	NOUN
taxlaw-8368	231	17	amid	amid	ADP
taxlaw-8368	231	18	relative	relative	ADJ
taxlaw-8368	231	19	and	and	CCONJ
taxlaw-8368	231	20	absolute	absolute	ADJ
taxlaw-8368	231	21	poverty	poverty	NOUN
taxlaw-8368	231	22	,	,	PUNCT
taxlaw-8368	231	23	99	99	NUM
taxlaw-8368	231	24	tax	tax	NOUN
taxlaw-8368	231	25	notes	note	NOUN
taxlaw-8368	231	26	int'l	int'l	ADP
taxlaw-8368	231	27	97	97	NUM
taxlaw-8368	231	28	(	(	PUNCT
taxlaw-8368	231	29	july	july	PROPN
taxlaw-8368	231	30	6	6	NUM
taxlaw-8368	231	31	,	,	PUNCT
taxlaw-8368	231	32	2020	2020	NUM
taxlaw-8368	231	33	)	)	PUNCT
taxlaw-8368	231	34	.	.	PUNCT
taxlaw-8368	232	1	2021	2021	NUM
taxlaw-8368	232	2	]	]	PUNCT
taxlaw-8368	232	3	uniform	uniform	ADJ
taxlaw-8368	232	4	international	international	ADJ
taxlaw-8368	232	5	tax	tax	NOUN
taxlaw-8368	232	6	collection	collection	NOUN
taxlaw-8368	232	7	and	and	CCONJ
taxlaw-8368	232	8	distribution	distribution	NOUN
taxlaw-8368	232	9	135	135	NUM
taxlaw-8368	232	10	the	the	DET
taxlaw-8368	232	11	question	question	NOUN
taxlaw-8368	232	12	of	of	ADP
taxlaw-8368	232	13	whether	whether	SCONJ
taxlaw-8368	232	14	,	,	PUNCT
taxlaw-8368	232	15	assuming	assume	VERB
taxlaw-8368	232	16	a	a	DET
taxlaw-8368	232	17	“	"	PUNCT
taxlaw-8368	232	18	fair	fair	ADJ
taxlaw-8368	232	19	”	"	PUNCT
taxlaw-8368	232	20	measure	measure	NOUN
taxlaw-8368	232	21	of	of	ADP
taxlaw-8368	232	22	tax	tax	NOUN
taxlaw-8368	232	23	exists	exist	NOUN
taxlaw-8368	232	24	,	,	PUNCT
taxlaw-8368	232	25	distribution	distribution	NOUN
taxlaw-8368	232	26	of	of	ADP
taxlaw-8368	232	27	that	that	DET
taxlaw-8368	232	28	“	"	PUNCT
taxlaw-8368	232	29	fair	fair	ADJ
taxlaw-8368	232	30	”	"	PUNCT
taxlaw-8368	232	31	amount	amount	NOUN
taxlaw-8368	232	32	among	among	ADP
taxlaw-8368	232	33	jurisdictions	jurisdiction	NOUN
taxlaw-8368	232	34	ought	ought	AUX
taxlaw-8368	232	35	to	to	PART
taxlaw-8368	232	36	follow	follow	VERB
taxlaw-8368	232	37	determinations	determination	NOUN
taxlaw-8368	232	38	of	of	ADP
taxlaw-8368	232	39	need	need	NOUN
taxlaw-8368	232	40	with	with	ADP
taxlaw-8368	232	41	the	the	DET
taxlaw-8368	232	42	elimination	elimination	NOUN
taxlaw-8368	232	43	of	of	ADP
taxlaw-8368	232	44	suffering	suffering	NOUN
taxlaw-8368	232	45	—	—	PUNCT
taxlaw-8368	232	46	starvation	starvation	NOUN
taxlaw-8368	232	47	,	,	PUNCT
taxlaw-8368	232	48	disease	disease	NOUN
taxlaw-8368	232	49	,	,	PUNCT
taxlaw-8368	232	50	homelessness	homelessness	NOUN
taxlaw-8368	232	51	—	—	PUNCT
taxlaw-8368	232	52	at	at	ADP
taxlaw-8368	232	53	the	the	DET
taxlaw-8368	232	54	forefront	forefront	NOUN
taxlaw-8368	232	55	rather	rather	ADV
taxlaw-8368	232	56	than	than	ADP
taxlaw-8368	232	57	the	the	DET
taxlaw-8368	232	58	place	place	NOUN
taxlaw-8368	232	59	of	of	ADP
taxlaw-8368	232	60	production	production	NOUN
taxlaw-8368	232	61	of	of	ADP
taxlaw-8368	232	62	income	income	NOUN
taxlaw-8368	232	63	.	.	PUNCT
taxlaw-8368	233	1	the	the	DET
taxlaw-8368	233	2	imposition	imposition	NOUN
taxlaw-8368	233	3	of	of	ADP
taxlaw-8368	233	4	tax	tax	NOUN
taxlaw-8368	233	5	can	can	AUX
taxlaw-8368	233	6	be	be	AUX
taxlaw-8368	233	7	along	along	ADP
taxlaw-8368	233	8	ability	ability	NOUN
taxlaw-8368	233	9	to	to	PART
taxlaw-8368	233	10	pay	pay	VERB
taxlaw-8368	233	11	principles	principle	NOUN
taxlaw-8368	233	12	,	,	PUNCT
taxlaw-8368	233	13	while	while	SCONJ
taxlaw-8368	233	14	distribution	distribution	NOUN
taxlaw-8368	233	15	would	would	AUX
taxlaw-8368	233	16	follow	follow	VERB
taxlaw-8368	233	17	contextualized	contextualized	ADJ
taxlaw-8368	233	18	need	need	NOUN
taxlaw-8368	233	19	.	.	PUNCT
taxlaw-8368	234	1	this	this	DET
taxlaw-8368	234	2	article	article	NOUN
taxlaw-8368	234	3	recommends	recommend	VERB
taxlaw-8368	234	4	abandoning	abandon	VERB
taxlaw-8368	234	5	the	the	DET
taxlaw-8368	234	6	premise	premise	NOUN
taxlaw-8368	234	7	that	that	SCONJ
taxlaw-8368	234	8	income	income	NOUN
taxlaw-8368	234	9	and	and	CCONJ
taxlaw-8368	234	10	accompanying	accompany	VERB
taxlaw-8368	234	11	tax	tax	NOUN
taxlaw-8368	234	12	revenue	revenue	NOUN
taxlaw-8368	234	13	,	,	PUNCT
taxlaw-8368	234	14	however	however	ADV
taxlaw-8368	234	15	it	it	PRON
taxlaw-8368	234	16	is	be	AUX
taxlaw-8368	234	17	measured	measure	VERB
taxlaw-8368	234	18	,	,	PUNCT
taxlaw-8368	234	19	be	be	AUX
taxlaw-8368	234	20	allocated	allocate	VERB
taxlaw-8368	234	21	to	to	ADP
taxlaw-8368	234	22	where	where	SCONJ
taxlaw-8368	234	23	the	the	DET
taxlaw-8368	234	24	income	income	NOUN
taxlaw-8368	234	25	is	be	AUX
taxlaw-8368	234	26	produced	produce	VERB
taxlaw-8368	234	27	,	,	PUNCT
taxlaw-8368	234	28	in	in	ADP
taxlaw-8368	234	29	favor	favor	NOUN
taxlaw-8368	234	30	of	of	ADP
taxlaw-8368	234	31	allocating	allocate	VERB
taxlaw-8368	234	32	tax	tax	NOUN
taxlaw-8368	234	33	revenue	revenue	NOUN
taxlaw-8368	234	34	based	base	VERB
taxlaw-8368	234	35	on	on	ADP
taxlaw-8368	234	36	a	a	DET
taxlaw-8368	234	37	broad	broad	ADJ
taxlaw-8368	234	38	,	,	PUNCT
taxlaw-8368	234	39	inclusive	inclusive	ADJ
taxlaw-8368	234	40	view	view	NOUN
taxlaw-8368	234	41	of	of	ADP
taxlaw-8368	234	42	revenue	revenue	NOUN
taxlaw-8368	234	43	that	that	PRON
taxlaw-8368	234	44	is	be	AUX
taxlaw-8368	234	45	need	need	NOUN
taxlaw-8368	234	46	-	-	PUNCT
taxlaw-8368	234	47	determined	determined	ADJ
taxlaw-8368	234	48	to	to	PART
taxlaw-8368	234	49	accommodate	accommodate	VERB
taxlaw-8368	234	50	the	the	DET
taxlaw-8368	234	51	systemic	systemic	ADJ
taxlaw-8368	234	52	transition	transition	NOUN
taxlaw-8368	234	53	.	.	PUNCT
taxlaw-8368	235	1	developed	develop	VERB
taxlaw-8368	235	2	economies	economy	NOUN
taxlaw-8368	235	3	would	would	AUX
taxlaw-8368	235	4	continue	continue	VERB
taxlaw-8368	235	5	to	to	PART
taxlaw-8368	235	6	have	have	VERB
taxlaw-8368	235	7	the	the	DET
taxlaw-8368	235	8	greatest	great	ADJ
taxlaw-8368	235	9	needs	need	NOUN
taxlaw-8368	235	10	to	to	PART
taxlaw-8368	235	11	meet	meet	VERB
taxlaw-8368	235	12	their	their	PRON
taxlaw-8368	235	13	existing	exist	VERB
taxlaw-8368	235	14	commitments	commitment	NOUN
taxlaw-8368	235	15	and	and	CCONJ
taxlaw-8368	235	16	maintain	maintain	VERB
taxlaw-8368	235	17	existing	exist	VERB
taxlaw-8368	235	18	infraand	infraand	ADJ
taxlaw-8368	235	19	superstructures	superstructure	NOUN
taxlaw-8368	235	20	.	.	PUNCT
taxlaw-8368	236	1	yet	yet	ADV
taxlaw-8368	236	2	,	,	PUNCT
taxlaw-8368	236	3	the	the	DET
taxlaw-8368	236	4	shift	shift	NOUN
taxlaw-8368	236	5	in	in	ADP
taxlaw-8368	236	6	distribution	distribution	NOUN
taxlaw-8368	236	7	principles	principle	NOUN
taxlaw-8368	236	8	would	would	AUX
taxlaw-8368	236	9	help	help	VERB
taxlaw-8368	236	10	address	address	VERB
taxlaw-8368	236	11	the	the	DET
taxlaw-8368	236	12	uneven	uneven	ADJ
taxlaw-8368	236	13	worldwide	worldwide	ADJ
taxlaw-8368	236	14	distribution	distribution	NOUN
taxlaw-8368	236	15	of	of	ADP
taxlaw-8368	236	16	resources	resource	NOUN
taxlaw-8368	236	17	and	and	CCONJ
taxlaw-8368	236	18	level	level	NOUN
taxlaw-8368	236	19	disparities	disparity	NOUN
taxlaw-8368	236	20	between	between	ADP
taxlaw-8368	236	21	affluent	affluent	ADJ
taxlaw-8368	236	22	and	and	CCONJ
taxlaw-8368	236	23	non	non	ADJ
taxlaw-8368	236	24	-	-	ADJ
taxlaw-8368	236	25	affluent	affluent	ADJ
taxlaw-8368	236	26	taxpayers	taxpayer	NOUN
taxlaw-8368	236	27	and	and	CCONJ
taxlaw-8368	236	28	communities	community	NOUN
taxlaw-8368	236	29	,	,	PUNCT
taxlaw-8368	236	30	especially	especially	ADV
taxlaw-8368	236	31	those	those	DET
taxlaw-8368	236	32	disparities	disparity	NOUN
taxlaw-8368	236	33	resulting	result	VERB
taxlaw-8368	236	34	in	in	ADP
taxlaw-8368	236	35	the	the	DET
taxlaw-8368	236	36	absolute	absolute	ADJ
taxlaw-8368	236	37	poverty	poverty	NOUN
taxlaw-8368	236	38	prevalent	prevalent	NOUN
taxlaw-8368	236	39	in	in	ADP
taxlaw-8368	236	40	some	some	DET
taxlaw-8368	236	41	parts	part	NOUN
taxlaw-8368	236	42	of	of	ADP
taxlaw-8368	236	43	the	the	DET
taxlaw-8368	236	44	world	world	NOUN
taxlaw-8368	236	45	that	that	PRON
taxlaw-8368	236	46	generate	generate	VERB
taxlaw-8368	236	47	little	little	ADJ
taxlaw-8368	236	48	income.38	income.38	NOUN
taxlaw-8368	236	49	the	the	DET
taxlaw-8368	236	50	revised	revise	VERB
taxlaw-8368	236	51	system	system	NOUN
taxlaw-8368	236	52	would	would	AUX
taxlaw-8368	236	53	preclude	preclude	VERB
taxlaw-8368	236	54	mnes	mne	NOUN
taxlaw-8368	236	55	from	from	ADP
taxlaw-8368	236	56	using	use	VERB
taxlaw-8368	236	57	their	their	PRON
taxlaw-8368	236	58	economic	economic	ADJ
taxlaw-8368	236	59	bargaining	bargaining	NOUN
taxlaw-8368	236	60	power	power	NOUN
taxlaw-8368	236	61	to	to	PART
taxlaw-8368	236	62	negotiate	negotiate	VERB
taxlaw-8368	236	63	tax	tax	NOUN
taxlaw-8368	236	64	relief	relief	NOUN
taxlaw-8368	236	65	from	from	ADP
taxlaw-8368	236	66	developing	develop	VERB
taxlaw-8368	236	67	economies	economy	NOUN
taxlaw-8368	236	68	that	that	PRON
taxlaw-8368	236	69	can	can	AUX
taxlaw-8368	236	70	not	not	PART
taxlaw-8368	236	71	replace	replace	VERB
taxlaw-8368	236	72	the	the	DET
taxlaw-8368	236	73	lost	lost	ADJ
taxlaw-8368	236	74	revenue	revenue	NOUN
taxlaw-8368	236	75	easily	easily	ADV
taxlaw-8368	236	76	.	.	PUNCT
taxlaw-8368	237	1	the	the	DET
taxlaw-8368	237	2	common	common	ADJ
taxlaw-8368	237	3	assertion	assertion	NOUN
taxlaw-8368	237	4	by	by	ADP
taxlaw-8368	237	5	representatives	representative	NOUN
taxlaw-8368	237	6	of	of	ADP
taxlaw-8368	237	7	mnes	mne	NOUN
taxlaw-8368	237	8	that	that	SCONJ
taxlaw-8368	237	9	mnes	mne	NOUN
taxlaw-8368	237	10	do	do	AUX
taxlaw-8368	237	11	not	not	PART
taxlaw-8368	237	12	seek	seek	VERB
taxlaw-8368	237	13	to	to	PART
taxlaw-8368	237	14	reduce	reduce	VERB
taxlaw-8368	237	15	their	their	PRON
taxlaw-8368	237	16	taxes	taxis	NOUN
taxlaw-8368	237	17	artificially,39	artificially,39	NOUN
taxlaw-8368	237	18	but	but	CCONJ
taxlaw-8368	237	19	plan	plan	VERB
taxlaw-8368	237	20	the	the	DET
taxlaw-8368	237	21	placement	placement	NOUN
taxlaw-8368	237	22	of	of	ADP
taxlaw-8368	237	23	their	their	PRON
taxlaw-8368	237	24	income	income	NOUN
taxlaw-8368	237	25	to	to	PART
taxlaw-8368	237	26	avoid	avoid	VERB
taxlaw-8368	237	27	becoming	become	VERB
taxlaw-8368	237	28	subject	subject	ADJ
taxlaw-8368	237	29	to	to	ADP
taxlaw-8368	237	30	tax	tax	NOUN
taxlaw-8368	237	31	on	on	ADP
taxlaw-8368	237	32	the	the	DET
taxlaw-8368	237	33	same	same	ADJ
taxlaw-8368	237	34	unit40	unit40	NOUN
taxlaw-8368	237	35	of	of	ADP
taxlaw-8368	237	36	income	income	NOUN
taxlaw-8368	237	37	in	in	ADP
taxlaw-8368	237	38	multiple	multiple	ADJ
taxlaw-8368	237	39	jurisdictions	jurisdiction	NOUN
taxlaw-8368	237	40	is	be	AUX
taxlaw-8368	237	41	consistent	consistent	ADJ
taxlaw-8368	237	42	with	with	ADP
taxlaw-8368	237	43	uniform	uniform	ADJ
taxlaw-8368	237	44	tax	tax	NOUN
taxlaw-8368	237	45	rules	rule	NOUN
taxlaw-8368	237	46	and	and	CCONJ
taxlaw-8368	237	47	a	a	DET
taxlaw-8368	237	48	fair	fair	ADJ
taxlaw-8368	237	49	rate	rate	NOUN
taxlaw-8368	237	50	of	of	ADP
taxlaw-8368	237	51	tax	tax	NOUN
taxlaw-8368	237	52	.	.	PUNCT
taxlaw-8368	238	1	source	source	NOUN
taxlaw-8368	238	2	planning	planning	NOUN
taxlaw-8368	238	3	may	may	AUX
taxlaw-8368	238	4	also	also	ADV
taxlaw-8368	238	5	protect	protect	VERB
taxlaw-8368	238	6	mnes	mne	NOUN
taxlaw-8368	238	7	from	from	ADP
taxlaw-8368	238	8	suffering	suffer	VERB
taxlaw-8368	238	9	a	a	DET
taxlaw-8368	238	10	tax	tax	NOUN
taxlaw-8368	238	11	-	-	PUNCT
taxlaw-8368	238	12	based	base	VERB
taxlaw-8368	238	13	,	,	PUNCT
taxlaw-8368	238	14	competitive	competitive	ADJ
taxlaw-8368	238	15	disadvantage	disadvantage	NOUN
taxlaw-8368	238	16	.	.	PUNCT
taxlaw-8368	239	1	as	as	ADV
taxlaw-8368	239	2	long	long	ADV
taxlaw-8368	239	3	as	as	SCONJ
taxlaw-8368	239	4	the	the	DET
taxlaw-8368	239	5	mne	mne	PROPN
taxlaw-8368	239	6	does	do	AUX
taxlaw-8368	239	7	not	not	PART
taxlaw-8368	239	8	pay	pay	VERB
taxlaw-8368	239	9	tax	tax	NOUN
taxlaw-8368	239	10	while	while	SCONJ
taxlaw-8368	239	11	its	its	PRON
taxlaw-8368	239	12	competitors	competitor	NOUN
taxlaw-8368	239	13	avoid	avoid	VERB
taxlaw-8368	239	14	tax	tax	NOUN
taxlaw-8368	239	15	leaving	leave	VERB
taxlaw-8368	239	16	the	the	DET
taxlaw-8368	239	17	mne	mne	NOUN
taxlaw-8368	239	18	at	at	ADP
taxlaw-8368	239	19	a	a	DET
taxlaw-8368	239	20	competitive	competitive	ADJ
taxlaw-8368	239	21	disadvantage	disadvantage	NOUN
taxlaw-8368	239	22	,	,	PUNCT
taxlaw-8368	239	23	the	the	DET
taxlaw-8368	239	24	mnes	mne	NOUN
taxlaw-8368	239	25	are	be	AUX
taxlaw-8368	239	26	indifferent	indifferent	ADJ
taxlaw-8368	239	27	to	to	ADP
taxlaw-8368	239	28	reasonable	reasonable	ADJ
taxlaw-8368	239	29	levels	level	NOUN
taxlaw-8368	239	30	of	of	ADP
taxlaw-8368	239	31	taxation	taxation	NOUN
taxlaw-8368	239	32	.	.	PUNCT
taxlaw-8368	240	1	transparent	transparent	ADJ
taxlaw-8368	240	2	and	and	CCONJ
taxlaw-8368	240	3	uniform	uniform	ADJ
taxlaw-8368	240	4	tax	tax	NOUN
taxlaw-8368	240	5	rules	rule	NOUN
taxlaw-8368	240	6	would	would	AUX
taxlaw-8368	240	7	enable	enable	VERB
taxlaw-8368	240	8	the	the	DET
taxlaw-8368	240	9	mnes	mne	NOUN
taxlaw-8368	240	10	to	to	PART
taxlaw-8368	240	11	determine	determine	VERB
taxlaw-8368	240	12	their	their	PRON
taxlaw-8368	240	13	tax	tax	NOUN
taxlaw-8368	240	14	liability	liability	NOUN
taxlaw-8368	240	15	to	to	ADP
taxlaw-8368	240	16	each	each	DET
taxlaw-8368	240	17	jurisdiction	jurisdiction	NOUN
taxlaw-8368	240	18	correctly	correctly	ADV
taxlaw-8368	240	19	.	.	PUNCT
taxlaw-8368	241	1	uniform	uniform	ADJ
taxlaw-8368	241	2	rules	rule	NOUN
taxlaw-8368	241	3	would	would	AUX
taxlaw-8368	241	4	require	require	VERB
taxlaw-8368	241	5	the	the	DET
taxlaw-8368	241	6	mnes	mne	NOUN
taxlaw-8368	241	7	’	'	PUNCT
taxlaw-8368	241	8	competitors	competitor	NOUN
taxlaw-8368	241	9	to	to	PART
taxlaw-8368	241	10	similarly	similarly	ADV
taxlaw-8368	241	11	pay	pay	VERB
taxlaw-8368	241	12	a	a	DET
taxlaw-8368	241	13	correct	correct	ADJ
taxlaw-8368	241	14	amount	amount	NOUN
taxlaw-8368	241	15	of	of	ADP
taxlaw-8368	241	16	tax	tax	NOUN
taxlaw-8368	241	17	to	to	ADP
taxlaw-8368	241	18	each	each	DET
taxlaw-8368	241	19	jurisdiction	jurisdiction	NOUN
taxlaw-8368	241	20	.	.	PUNCT
taxlaw-8368	242	1	taxpayers	taxpayer	NOUN
taxlaw-8368	242	2	should	should	AUX
taxlaw-8368	242	3	not	not	PART
taxlaw-8368	242	4	be	be	AUX
taxlaw-8368	242	5	subject	subject	ADJ
taxlaw-8368	242	6	to	to	ADP
taxlaw-8368	242	7	non	non	ADJ
taxlaw-8368	242	8	-	-	ADJ
taxlaw-8368	242	9	uniform	uniform	ADJ
taxlaw-8368	242	10	tax	tax	NOUN
taxlaw-8368	242	11	rules	rule	NOUN
taxlaw-8368	242	12	in	in	ADP
taxlaw-8368	242	13	any	any	DET
taxlaw-8368	242	14	taxing	tax	VERB
taxlaw-8368	242	15	jurisdiction.41	jurisdiction.41	NOUN
taxlaw-8368	242	16	yet	yet	ADV
taxlaw-8368	242	17	,	,	PUNCT
taxlaw-8368	242	18	even	even	ADV
taxlaw-8368	242	19	if	if	SCONJ
taxlaw-8368	242	20	tax	tax	NOUN
taxlaw-8368	242	21	rules	rule	NOUN
taxlaw-8368	242	22	and	and	CCONJ
taxlaw-8368	242	23	rates	rate	NOUN
taxlaw-8368	242	24	are	be	AUX
taxlaw-8368	242	25	uniform	uniform	ADJ
taxlaw-8368	242	26	within	within	ADP
taxlaw-8368	242	27	a	a	DET
taxlaw-8368	242	28	taxing	tax	VERB
taxlaw-8368	242	29	jurisdiction	jurisdiction	NOUN
taxlaw-8368	242	30	,	,	PUNCT
taxlaw-8368	242	31	they	they	PRON
taxlaw-8368	242	32	are	be	AUX
taxlaw-8368	242	33	not	not	PART
taxlaw-8368	242	34	currently	currently	ADV
taxlaw-8368	242	35	uniform	uniform	ADJ
taxlaw-8368	242	36	across	across	ADP
taxlaw-8368	242	37	jurisdictions	jurisdiction	NOUN
taxlaw-8368	242	38	,	,	PUNCT
taxlaw-8368	242	39	and	and	CCONJ
taxlaw-8368	242	40	mnes	mne	NOUN
taxlaw-8368	242	41	deploy	deploy	VERB
taxlaw-8368	242	42	considerable	considerable	ADJ
taxlaw-8368	242	43	resources	resource	NOUN
taxlaw-8368	242	44	to	to	ADP
taxlaw-8368	242	45	minimizing	minimize	VERB
taxlaw-8368	242	46	their	their	PRON
taxlaw-8368	242	47	taxes	taxis	NOUN
taxlaw-8368	242	48	whether	whether	SCONJ
taxlaw-8368	242	49	as	as	ADP
taxlaw-8368	242	50	a	a	DET
taxlaw-8368	242	51	competitive	competitive	ADJ
taxlaw-8368	242	52	defense	defense	NOUN
taxlaw-8368	242	53	or	or	CCONJ
taxlaw-8368	242	54	as	as	ADP
taxlaw-8368	242	55	profit	profit	NOUN
taxlaw-8368	242	56	-	-	PUNCT
taxlaw-8368	242	57	centered	center	VERB
taxlaw-8368	242	58	activity.42	activity.42	NOUN
taxlaw-8368	242	59	38	38	NUM
taxlaw-8368	243	1	i	i	PRON
taxlaw-8368	243	2	d.	d.	PROPN
taxlaw-8368	243	3	39	39	NUM
taxlaw-8368	243	4	ryan	ryan	PROPN
taxlaw-8368	243	5	finley	finley	PROPN
taxlaw-8368	243	6	,	,	PUNCT
taxlaw-8368	243	7	uber	uber	ADJ
taxlaw-8368	243	8	accepts	accept	VERB
taxlaw-8368	243	9	need	need	NOUN
taxlaw-8368	243	10	for	for	ADP
taxlaw-8368	243	11	new	new	ADJ
taxlaw-8368	243	12	international	international	ADJ
taxlaw-8368	243	13	tax	tax	NOUN
taxlaw-8368	243	14	system	system	NOUN
taxlaw-8368	243	15	,	,	PUNCT
taxlaw-8368	243	16	tax	tax	NOUN
taxlaw-8368	243	17	notes	note	NOUN
taxlaw-8368	243	18	today	today	NOUN
taxlaw-8368	243	19	glob	glob	NOUN
taxlaw-8368	243	20	.	.	PUNCT
taxlaw-8368	244	1	(	(	PUNCT
taxlaw-8368	244	2	june	june	PROPN
taxlaw-8368	244	3	26	26	NUM
taxlaw-8368	244	4	,	,	PUNCT
taxlaw-8368	244	5	2020	2020	NUM
taxlaw-8368	244	6	)	)	PUNCT
taxlaw-8368	244	7	,	,	PUNCT
taxlaw-8368	244	8	https://www.taxnotes.com/tax-notes-today-international/digitaleconomy/uber-accepts-need-new-international-tax-system/2020/06/26/2cnmn?highlight=pillar	https://www.taxnotes.com/tax-notes-today-international/digitaleconomy/uber-accepts-need-new-international-tax-system/2020/06/26/2cnmn?highlight=pillar	ADJ
taxlaw-8368	244	9	%	%	NOUN
taxlaw-8368	244	10	201	201	NUM
taxlaw-8368	245	1	[	[	X
taxlaw-8368	245	2	https://perma.cc/u3rm-l4w5	https://perma.cc/u3rm-l4w5	X
taxlaw-8368	245	3	]	]	X
taxlaw-8368	245	4	;	;	PUNCT
taxlaw-8368	245	5	adrian	adrian	PROPN
taxlaw-8368	245	6	weckler	weckler	PROPN
taxlaw-8368	245	7	&	&	CCONJ
taxlaw-8368	245	8	michael	michael	PROPN
taxlaw-8368	245	9	cogley	cogley	PROPN
taxlaw-8368	245	10	,	,	PUNCT
taxlaw-8368	245	11	‘	'	PUNCT
taxlaw-8368	245	12	no	no	DET
taxlaw-8368	245	13	one	one	NOUN
taxlaw-8368	245	14	did	do	VERB
taxlaw-8368	245	15	anything	anything	PRON
taxlaw-8368	245	16	wrong	wrong	ADV
taxlaw-8368	245	17	here	here	ADV
taxlaw-8368	245	18	and	and	CCONJ
taxlaw-8368	245	19	ireland	ireland	PROPN
taxlaw-8368	245	20	is	be	AUX
taxlaw-8368	245	21	being	be	AUX
taxlaw-8368	245	22	picked	pick	VERB
taxlaw-8368	245	23	on	on	ADP
taxlaw-8368	245	24	...	...	PUNCT
taxlaw-8368	245	25	it	it	PRON
taxlaw-8368	245	26	is	be	AUX
taxlaw-8368	245	27	total	total	ADJ
taxlaw-8368	245	28	political	political	ADJ
taxlaw-8368	245	29	crap	crap	NOUN
taxlaw-8368	245	30	’	'	PUNCT
taxlaw-8368	245	31	apple	apple	NOUN
taxlaw-8368	245	32	chief	chief	NOUN
taxlaw-8368	245	33	tim	tim	PROPN
taxlaw-8368	245	34	cook	cook	PROPN
taxlaw-8368	245	35	,	,	PUNCT
taxlaw-8368	245	36	independent.ie	independent.ie	PRON
taxlaw-8368	245	37	(	(	PUNCT
taxlaw-8368	245	38	sept	sept	PROPN
taxlaw-8368	245	39	.	.	PROPN
taxlaw-8368	245	40	1	1	NUM
taxlaw-8368	245	41	,	,	PUNCT
taxlaw-8368	245	42	2016	2016	NUM
taxlaw-8368	245	43	)	)	PUNCT
taxlaw-8368	245	44	,	,	PUNCT
taxlaw-8368	245	45	https://www.independent.ie/business/irish/no-one-did-anythingwrong-here-and-ireland-is-being-picked-on-it-is-total-political-crap-apple-chief-tim-cook35012145.html	https://www.independent.ie/business/irish/no-one-did-anythingwrong-here-and-ireland-is-being-picked-on-it-is-total-political-crap-apple-chief-tim-cook35012145.html	VERB
taxlaw-8368	245	46	[	[	X
taxlaw-8368	245	47	https://perma.cc/xle9-84p5	https://perma.cc/xle9-84p5	ADJ
taxlaw-8368	245	48	]	]	X
taxlaw-8368	245	49	.	.	PUNCT
taxlaw-8368	246	1	in	in	ADP
taxlaw-8368	246	2	a	a	DET
taxlaw-8368	246	3	recent	recent	ADJ
taxlaw-8368	246	4	ruling	ruling	NOUN
taxlaw-8368	246	5	by	by	ADP
taxlaw-8368	246	6	the	the	DET
taxlaw-8368	246	7	general	general	ADJ
taxlaw-8368	246	8	court	court	NOUN
taxlaw-8368	246	9	of	of	ADP
taxlaw-8368	246	10	the	the	DET
taxlaw-8368	246	11	european	european	PROPN
taxlaw-8368	246	12	union	union	PROPN
taxlaw-8368	246	13	,	,	PUNCT
taxlaw-8368	246	14	the	the	DET
taxlaw-8368	246	15	court	court	NOUN
taxlaw-8368	246	16	overruled	overrule	VERB
taxlaw-8368	246	17	the	the	DET
taxlaw-8368	246	18	ec	ec	PROPN
taxlaw-8368	246	19	’s	’s	PART
taxlaw-8368	246	20	decision	decision	NOUN
taxlaw-8368	246	21	as	as	SCONJ
taxlaw-8368	246	22	the	the	DET
taxlaw-8368	246	23	court	court	NOUN
taxlaw-8368	246	24	found	find	VERB
taxlaw-8368	246	25	that	that	SCONJ
taxlaw-8368	246	26	the	the	DET
taxlaw-8368	246	27	ec	ec	PROPN
taxlaw-8368	246	28	had	have	AUX
taxlaw-8368	246	29	not	not	PART
taxlaw-8368	246	30	met	meet	VERB
taxlaw-8368	246	31	the	the	DET
taxlaw-8368	246	32	legal	legal	ADJ
taxlaw-8368	246	33	standard	standard	NOUN
taxlaw-8368	246	34	necessary	necessary	ADJ
taxlaw-8368	246	35	to	to	PART
taxlaw-8368	246	36	show	show	VERB
taxlaw-8368	246	37	that	that	SCONJ
taxlaw-8368	246	38	there	there	PRON
taxlaw-8368	246	39	was	be	VERB
taxlaw-8368	246	40	an	an	DET
taxlaw-8368	246	41	economic	economic	ADJ
taxlaw-8368	246	42	advantage	advantage	NOUN
taxlaw-8368	246	43	(	(	PUNCT
taxlaw-8368	246	44	state	state	NOUN
taxlaw-8368	246	45	aid	aid	NOUN
taxlaw-8368	246	46	)	)	PUNCT
taxlaw-8368	246	47	as	as	SCONJ
taxlaw-8368	246	48	required	require	VERB
taxlaw-8368	246	49	by	by	ADP
taxlaw-8368	246	50	article	article	NOUN
taxlaw-8368	246	51	107(1	107(1	NUM
taxlaw-8368	246	52	)	)	PUNCT
taxlaw-8368	246	53	tfeu	tfeu	NOUN
taxlaw-8368	246	54	.	.	PUNCT
taxlaw-8368	247	1	see	see	VERB
taxlaw-8368	247	2	case	case	NOUN
taxlaw-8368	247	3	t-778/16	t-778/16	NOUN
taxlaw-8368	247	4	and	and	CCONJ
taxlaw-8368	247	5	t-892/16	t-892/16	NOUN
taxlaw-8368	247	6	,	,	PUNCT
taxlaw-8368	247	7	ireland	ireland	PROPN
taxlaw-8368	247	8	v.	v.	ADP
taxlaw-8368	247	9	european	european	PROPN
taxlaw-8368	247	10	comm’n	comm’n	NOUN
taxlaw-8368	247	11	,	,	PUNCT
taxlaw-8368	247	12	2020	2020	NUM
taxlaw-8368	247	13	e.c.l.i	e.c.l.i	PROPN
taxlaw-8368	247	14	.	.	PROPN
taxlaw-8368	247	15	338	338	NUM
taxlaw-8368	247	16	.	.	NUM
taxlaw-8368	247	17	40	40	NUM
taxlaw-8368	247	18	except	except	SCONJ
taxlaw-8368	247	19	when	when	SCONJ
taxlaw-8368	247	20	referring	refer	VERB
taxlaw-8368	247	21	to	to	ADP
taxlaw-8368	247	22	specific	specific	ADJ
taxlaw-8368	247	23	u.s	u.s	PROPN
taxlaw-8368	247	24	.	.	PROPN
taxlaw-8368	247	25	tax	tax	NOUN
taxlaw-8368	247	26	provisions	provision	NOUN
taxlaw-8368	247	27	for	for	ADP
taxlaw-8368	247	28	which	which	PRON
taxlaw-8368	247	29	the	the	DET
taxlaw-8368	247	30	u.s	u.s	PROPN
taxlaw-8368	247	31	.	.	PROPN
taxlaw-8368	247	32	dollar	dollar	NOUN
taxlaw-8368	247	33	will	will	AUX
taxlaw-8368	247	34	be	be	AUX
taxlaw-8368	247	35	used	use	VERB
taxlaw-8368	247	36	,	,	PUNCT
taxlaw-8368	247	37	“	"	PUNCT
taxlaw-8368	247	38	unit	unit	NOUN
taxlaw-8368	247	39	”	"	PUNCT
taxlaw-8368	247	40	of	of	ADP
taxlaw-8368	247	41	income	income	NOUN
taxlaw-8368	247	42	is	be	AUX
taxlaw-8368	247	43	the	the	DET
taxlaw-8368	247	44	income	income	NOUN
taxlaw-8368	247	45	measured	measure	VERB
taxlaw-8368	247	46	in	in	ADP
taxlaw-8368	247	47	the	the	DET
taxlaw-8368	247	48	functional	functional	ADJ
taxlaw-8368	247	49	currency	currency	NOUN
taxlaw-8368	247	50	of	of	ADP
taxlaw-8368	247	51	the	the	DET
taxlaw-8368	247	52	income	income	NOUN
taxlaw-8368	247	53	producing	produce	VERB
taxlaw-8368	247	54	entity	entity	NOUN
taxlaw-8368	247	55	.	.	PUNCT
taxlaw-8368	248	1	41	41	NUM
taxlaw-8368	248	2	when	when	SCONJ
taxlaw-8368	248	3	taxing	taxing	NOUN
taxlaw-8368	248	4	rules	rule	NOUN
taxlaw-8368	248	5	do	do	AUX
taxlaw-8368	248	6	not	not	PART
taxlaw-8368	248	7	treat	treat	VERB
taxlaw-8368	248	8	all	all	DET
taxlaw-8368	248	9	taxpayers	taxpayer	NOUN
taxlaw-8368	248	10	the	the	DET
taxlaw-8368	248	11	same	same	ADJ
taxlaw-8368	248	12	,	,	PUNCT
taxlaw-8368	248	13	the	the	DET
taxlaw-8368	248	14	taxing	tax	VERB
taxlaw-8368	248	15	state	state	NOUN
taxlaw-8368	248	16	is	be	AUX
taxlaw-8368	248	17	discriminating	discriminate	VERB
taxlaw-8368	248	18	among	among	ADP
taxlaw-8368	248	19	taxpayers	taxpayer	NOUN
taxlaw-8368	248	20	,	,	PUNCT
taxlaw-8368	248	21	a	a	DET
taxlaw-8368	248	22	possible	possible	ADJ
taxlaw-8368	248	23	violation	violation	NOUN
taxlaw-8368	248	24	of	of	ADP
taxlaw-8368	248	25	the	the	DET
taxlaw-8368	248	26	state	state	NOUN
taxlaw-8368	248	27	aid	aid	NOUN
taxlaw-8368	248	28	prohibition	prohibition	NOUN
taxlaw-8368	248	29	in	in	ADP
taxlaw-8368	248	30	the	the	DET
taxlaw-8368	248	31	eu	eu	PROPN
taxlaw-8368	248	32	if	if	SCONJ
taxlaw-8368	248	33	the	the	DET
taxlaw-8368	248	34	taxpayers	taxpayer	NOUN
taxlaw-8368	248	35	are	be	AUX
taxlaw-8368	248	36	residents	resident	NOUN
taxlaw-8368	248	37	or	or	CCONJ
taxlaw-8368	248	38	nationals	national	NOUN
taxlaw-8368	248	39	of	of	ADP
taxlaw-8368	248	40	different	different	ADJ
taxlaw-8368	248	41	states	state	NOUN
taxlaw-8368	248	42	.	.	PUNCT
taxlaw-8368	249	1	tfeu	tfeu	VERB
taxlaw-8368	249	2	art	art	NOUN
taxlaw-8368	249	3	.	.	PUNCT
taxlaw-8368	250	1	107	107	NUM
taxlaw-8368	250	2	.	.	PUNCT
taxlaw-8368	251	1	likewise	likewise	ADV
taxlaw-8368	251	2	,	,	PUNCT
taxlaw-8368	251	3	states	state	NOUN
taxlaw-8368	251	4	may	may	AUX
taxlaw-8368	251	5	not	not	PART
taxlaw-8368	251	6	discriminate	discriminate	VERB
taxlaw-8368	251	7	between	between	ADP
taxlaw-8368	251	8	residents	resident	NOUN
taxlaw-8368	251	9	and	and	CCONJ
taxlaw-8368	251	10	non	non	NOUN
taxlaw-8368	251	11	-	-	NOUN
taxlaw-8368	251	12	residents	resident	NOUN
taxlaw-8368	251	13	in	in	ADP
taxlaw-8368	251	14	the	the	DET
taxlaw-8368	251	15	u.s	u.s	PROPN
taxlaw-8368	251	16	.	.	PROPN
taxlaw-8368	251	17	hooper	hooper	PROPN
taxlaw-8368	251	18	v.	v.	PROPN
taxlaw-8368	251	19	bernalillo	bernalillo	PROPN
taxlaw-8368	251	20	cty	cty	PROPN
taxlaw-8368	251	21	.	.	PROPN
taxlaw-8368	251	22	assessor	assessor	NOUN
taxlaw-8368	251	23	,	,	PUNCT
taxlaw-8368	252	1	472	472	NUM
taxlaw-8368	252	2	u.s	u.s	PROPN
taxlaw-8368	252	3	.	.	PROPN
taxlaw-8368	252	4	612	612	NUM
taxlaw-8368	252	5	(	(	PUNCT
taxlaw-8368	252	6	1985	1985	NUM
taxlaw-8368	252	7	)	)	PUNCT
taxlaw-8368	252	8	.	.	PUNCT
taxlaw-8368	253	1	42	42	NUM
taxlaw-8368	253	2	henry	henry	PROPN
taxlaw-8368	253	3	ordower	ordower	PROPN
taxlaw-8368	253	4	,	,	PUNCT
taxlaw-8368	253	5	the	the	DET
taxlaw-8368	253	6	culture	culture	NOUN
taxlaw-8368	253	7	of	of	ADP
taxlaw-8368	253	8	tax	tax	NOUN
taxlaw-8368	253	9	avoidance	avoidance	NOUN
taxlaw-8368	253	10	,	,	PUNCT
taxlaw-8368	253	11	55	55	NUM
taxlaw-8368	253	12	st	st	X
taxlaw-8368	253	13	.	.	PROPN
taxlaw-8368	253	14	louis	louis	PROPN
taxlaw-8368	253	15	u.	u.	PROPN
taxlaw-8368	253	16	l.j	l.j	PROPN
taxlaw-8368	253	17	.	.	PROPN
taxlaw-8368	254	1	47	47	NUM
taxlaw-8368	254	2	(	(	PUNCT
taxlaw-8368	254	3	2010	2010	NUM
taxlaw-8368	254	4	)	)	PUNCT
taxlaw-8368	254	5	.	.	PUNCT
taxlaw-8368	255	1	136	136	NUM
taxlaw-8368	255	2	columbia	columbia	PROPN
taxlaw-8368	255	3	journal	journal	NOUN
taxlaw-8368	255	4	of	of	ADP
taxlaw-8368	255	5	tax	tax	NOUN
taxlaw-8368	255	6	law	law	NOUN
taxlaw-8368	255	7	[	[	X
taxlaw-8368	255	8	vol	vol	NOUN
taxlaw-8368	255	9	.	.	PUNCT
taxlaw-8368	256	1	12:126	12:126	NUM
taxlaw-8368	256	2	harmonization	harmonization	NOUN
taxlaw-8368	256	3	of	of	ADP
taxlaw-8368	256	4	taxation	taxation	NOUN
taxlaw-8368	256	5	internationally	internationally	ADV
taxlaw-8368	256	6	under	under	ADP
taxlaw-8368	256	7	the	the	DET
taxlaw-8368	256	8	rubric	rubric	NOUN
taxlaw-8368	256	9	of	of	ADP
taxlaw-8368	256	10	a	a	DET
taxlaw-8368	256	11	universally	universally	ADV
taxlaw-8368	256	12	correct	correct	ADJ
taxlaw-8368	256	13	level	level	NOUN
taxlaw-8368	256	14	of	of	ADP
taxlaw-8368	256	15	tax	tax	NOUN
taxlaw-8368	256	16	is	be	AUX
taxlaw-8368	256	17	elusive	elusive	ADJ
taxlaw-8368	256	18	.	.	PUNCT
taxlaw-8368	257	1	efforts	effort	NOUN
taxlaw-8368	257	2	to	to	PART
taxlaw-8368	257	3	achieve	achieve	VERB
taxlaw-8368	257	4	consensus	consensus	NOUN
taxlaw-8368	257	5	on	on	ADP
taxlaw-8368	257	6	combatting	combat	VERB
taxlaw-8368	257	7	tax	tax	NOUN
taxlaw-8368	257	8	avoidance	avoidance	NOUN
taxlaw-8368	257	9	may	may	AUX
taxlaw-8368	257	10	lead	lead	VERB
taxlaw-8368	257	11	to	to	ADP
taxlaw-8368	257	12	some	some	DET
taxlaw-8368	257	13	multi	multi	ADJ
taxlaw-8368	257	14	-	-	ADJ
taxlaw-8368	257	15	national	national	ADJ
taxlaw-8368	257	16	agreements	agreement	NOUN
taxlaw-8368	257	17	,	,	PUNCT
taxlaw-8368	257	18	but	but	CCONJ
taxlaw-8368	257	19	if	if	SCONJ
taxlaw-8368	257	20	each	each	DET
taxlaw-8368	257	21	signatory	signatory	NOUN
taxlaw-8368	257	22	gets	get	VERB
taxlaw-8368	257	23	to	to	PART
taxlaw-8368	257	24	apply	apply	VERB
taxlaw-8368	257	25	its	its	PRON
taxlaw-8368	257	26	own	own	ADJ
taxlaw-8368	257	27	tax	tax	NOUN
taxlaw-8368	257	28	rules	rule	NOUN
taxlaw-8368	257	29	and	and	CCONJ
taxlaw-8368	257	30	interpretations	interpretation	NOUN
taxlaw-8368	257	31	to	to	ADP
taxlaw-8368	257	32	the	the	DET
taxlaw-8368	257	33	agreement	agreement	NOUN
taxlaw-8368	257	34	,	,	PUNCT
taxlaw-8368	257	35	the	the	DET
taxlaw-8368	257	36	force	force	NOUN
taxlaw-8368	257	37	of	of	ADP
taxlaw-8368	257	38	the	the	DET
taxlaw-8368	257	39	agreement	agreement	NOUN
taxlaw-8368	257	40	diminishes	diminish	VERB
taxlaw-8368	257	41	.	.	PUNCT
taxlaw-8368	258	1	national	national	ADJ
taxlaw-8368	258	2	sovereignty	sovereignty	NOUN
taxlaw-8368	258	3	remains	remain	VERB
taxlaw-8368	258	4	a	a	DET
taxlaw-8368	258	5	formidable	formidable	ADJ
taxlaw-8368	258	6	,	,	PUNCT
taxlaw-8368	258	7	albeit	albeit	SCONJ
taxlaw-8368	258	8	primarily	primarily	ADV
taxlaw-8368	258	9	rhetorical,43	rhetorical,43	ADJ
taxlaw-8368	258	10	barrier	barrier	NOUN
taxlaw-8368	258	11	to	to	ADP
taxlaw-8368	258	12	the	the	DET
taxlaw-8368	258	13	best	good	ADJ
taxlaw-8368	258	14	resolution	resolution	NOUN
taxlaw-8368	258	15	of	of	ADP
taxlaw-8368	258	16	many	many	ADJ
taxlaw-8368	258	17	issues	issue	NOUN
taxlaw-8368	258	18	common	common	ADJ
taxlaw-8368	258	19	to	to	ADP
taxlaw-8368	258	20	most	most	ADJ
taxlaw-8368	258	21	nations	nation	NOUN
taxlaw-8368	258	22	.	.	PUNCT
taxlaw-8368	259	1	the	the	DET
taxlaw-8368	259	2	recent	recent	ADJ
taxlaw-8368	259	3	covid-19	covid-19	PROPN
taxlaw-8368	259	4	pandemic	pandemic	NOUN
taxlaw-8368	259	5	illustrates	illustrate	VERB
taxlaw-8368	259	6	the	the	DET
taxlaw-8368	259	7	difficulty	difficulty	NOUN
taxlaw-8368	259	8	of	of	ADP
taxlaw-8368	259	9	attaining	attain	VERB
taxlaw-8368	259	10	international	international	ADJ
taxlaw-8368	259	11	consensus	consensus	NOUN
taxlaw-8368	259	12	on	on	ADP
taxlaw-8368	259	13	any	any	DET
taxlaw-8368	259	14	matter	matter	NOUN
taxlaw-8368	259	15	;	;	PUNCT
taxlaw-8368	259	16	as	as	SCONJ
taxlaw-8368	259	17	little	little	ADJ
taxlaw-8368	259	18	consensus	consensus	NOUN
taxlaw-8368	259	19	exists	exist	VERB
taxlaw-8368	259	20	even	even	ADV
taxlaw-8368	259	21	on	on	ADP
taxlaw-8368	259	22	a	a	DET
taxlaw-8368	259	23	common	common	ADJ
taxlaw-8368	259	24	authority	authority	NOUN
taxlaw-8368	259	25	to	to	PART
taxlaw-8368	259	26	combat	combat	VERB
taxlaw-8368	259	27	a	a	DET
taxlaw-8368	259	28	health	health	NOUN
taxlaw-8368	259	29	threat	threat	NOUN
taxlaw-8368	259	30	to	to	ADP
taxlaw-8368	259	31	the	the	DET
taxlaw-8368	259	32	entire	entire	ADJ
taxlaw-8368	259	33	world	world	NOUN
taxlaw-8368	259	34	population	population	NOUN
taxlaw-8368	259	35	.	.	PUNCT
taxlaw-8368	260	1	the	the	DET
taxlaw-8368	260	2	pandemic	pandemic	NOUN
taxlaw-8368	260	3	did	do	AUX
taxlaw-8368	260	4	not	not	PART
taxlaw-8368	260	5	elicit	elicit	VERB
taxlaw-8368	260	6	an	an	DET
taxlaw-8368	260	7	international	international	ADJ
taxlaw-8368	260	8	call	call	NOUN
taxlaw-8368	260	9	to	to	PART
taxlaw-8368	260	10	deputize	deputize	VERB
taxlaw-8368	260	11	an	an	DET
taxlaw-8368	260	12	existing	exist	VERB
taxlaw-8368	260	13	world	world	NOUN
taxlaw-8368	260	14	health	health	NOUN
taxlaw-8368	260	15	organization	organization	NOUN
taxlaw-8368	260	16	to	to	PART
taxlaw-8368	260	17	design	design	VERB
taxlaw-8368	260	18	a	a	DET
taxlaw-8368	260	19	method	method	NOUN
taxlaw-8368	260	20	to	to	PART
taxlaw-8368	260	21	contain	contain	VERB
taxlaw-8368	260	22	the	the	DET
taxlaw-8368	260	23	spread	spread	NOUN
taxlaw-8368	260	24	of	of	ADP
taxlaw-8368	260	25	the	the	DET
taxlaw-8368	260	26	virus	virus	NOUN
taxlaw-8368	260	27	.	.	PUNCT
taxlaw-8368	261	1	rather	rather	ADV
taxlaw-8368	261	2	,	,	PUNCT
taxlaw-8368	261	3	each	each	DET
taxlaw-8368	261	4	nation	nation	NOUN
taxlaw-8368	261	5	and	and	CCONJ
taxlaw-8368	261	6	often	often	ADV
taxlaw-8368	261	7	each	each	PRON
taxlaw-8368	261	8	governmental	governmental	ADJ
taxlaw-8368	261	9	sub	sub	ADJ
taxlaw-8368	261	10	-	-	NOUN
taxlaw-8368	261	11	unit	unit	NOUN
taxlaw-8368	261	12	took	take	VERB
taxlaw-8368	261	13	its	its	PRON
taxlaw-8368	261	14	own	own	ADJ
taxlaw-8368	261	15	politically	politically	ADV
taxlaw-8368	261	16	determined	determine	VERB
taxlaw-8368	261	17	approach	approach	NOUN
taxlaw-8368	261	18	with	with	ADP
taxlaw-8368	261	19	considerable	considerable	ADJ
taxlaw-8368	261	20	but	but	CCONJ
taxlaw-8368	261	21	limited	limited	ADJ
taxlaw-8368	261	22	harmonization	harmonization	NOUN
taxlaw-8368	261	23	of	of	ADP
taxlaw-8368	261	24	methods	method	NOUN
taxlaw-8368	261	25	.	.	PUNCT
taxlaw-8368	262	1	on	on	ADP
taxlaw-8368	262	2	the	the	DET
taxlaw-8368	262	3	tax	tax	NOUN
taxlaw-8368	262	4	side	side	NOUN
taxlaw-8368	262	5	,	,	PUNCT
taxlaw-8368	262	6	the	the	DET
taxlaw-8368	262	7	eu	eu	PROPN
taxlaw-8368	262	8	,	,	PUNCT
taxlaw-8368	262	9	despite	despite	SCONJ
taxlaw-8368	262	10	being	be	AUX
taxlaw-8368	262	11	a	a	DET
taxlaw-8368	262	12	remarkable	remarkable	ADJ
taxlaw-8368	262	13	voluntary	voluntary	ADJ
taxlaw-8368	262	14	union	union	NOUN
taxlaw-8368	262	15	of	of	ADP
taxlaw-8368	262	16	sovereign	sovereign	ADJ
taxlaw-8368	262	17	and	and	CCONJ
taxlaw-8368	262	18	historically	historically	ADV
taxlaw-8368	262	19	often	often	ADV
taxlaw-8368	262	20	warring	war	VERB
taxlaw-8368	262	21	nations	nation	NOUN
taxlaw-8368	262	22	,	,	PUNCT
taxlaw-8368	262	23	has	have	AUX
taxlaw-8368	262	24	failed	fail	VERB
taxlaw-8368	262	25	to	to	PART
taxlaw-8368	262	26	harmonize	harmonize	VERB
taxlaw-8368	262	27	taxes	taxis	NOUN
taxlaw-8368	262	28	except	except	SCONJ
taxlaw-8368	262	29	in	in	ADP
taxlaw-8368	262	30	setting	set	VERB
taxlaw-8368	262	31	a	a	DET
taxlaw-8368	262	32	minimum	minimum	ADJ
taxlaw-8368	262	33	value	value	NOUN
taxlaw-8368	262	34	-	-	PUNCT
taxlaw-8368	262	35	added	add	VERB
taxlaw-8368	262	36	tax	tax	NOUN
taxlaw-8368	262	37	rate	rate	NOUN
taxlaw-8368	262	38	with	with	ADP
taxlaw-8368	262	39	incompletely	incompletely	ADV
taxlaw-8368	262	40	harmonized	harmonized	ADJ
taxlaw-8368	262	41	operating	operating	NOUN
taxlaw-8368	262	42	rules.44	rules.44	NOUN
taxlaw-8368	262	43	the	the	DET
taxlaw-8368	262	44	eu	eu	PROPN
taxlaw-8368	262	45	itself	itself	PRON
taxlaw-8368	262	46	as	as	ADP
taxlaw-8368	262	47	a	a	DET
taxlaw-8368	262	48	governmental	governmental	ADJ
taxlaw-8368	262	49	unit	unit	NOUN
taxlaw-8368	262	50	lacks	lack	VERB
taxlaw-8368	262	51	the	the	DET
taxlaw-8368	262	52	power	power	NOUN
taxlaw-8368	262	53	to	to	PART
taxlaw-8368	262	54	tax	tax	VERB
taxlaw-8368	262	55	,	,	PUNCT
taxlaw-8368	262	56	although	although	SCONJ
taxlaw-8368	262	57	a	a	DET
taxlaw-8368	262	58	nascent	nascent	ADJ
taxlaw-8368	262	59	movement	movement	NOUN
taxlaw-8368	262	60	to	to	PART
taxlaw-8368	262	61	grant	grant	VERB
taxlaw-8368	262	62	limited	limited	ADJ
taxlaw-8368	262	63	taxing	tax	VERB
taxlaw-8368	262	64	authority	authority	NOUN
taxlaw-8368	262	65	to	to	ADP
taxlaw-8368	262	66	a	a	DET
taxlaw-8368	262	67	central	central	ADJ
taxlaw-8368	262	68	eu	eu	PROPN
taxlaw-8368	262	69	government	government	NOUN
taxlaw-8368	262	70	along	along	ADP
taxlaw-8368	262	71	with	with	ADP
taxlaw-8368	262	72	a	a	DET
taxlaw-8368	262	73	u.s.-type	u.s.-type	ADJ
taxlaw-8368	262	74	federalist	federalist	ADJ
taxlaw-8368	262	75	model	model	NOUN
taxlaw-8368	262	76	of	of	ADP
taxlaw-8368	262	77	overlapping	overlap	VERB
taxlaw-8368	262	78	state	state	NOUN
taxlaw-8368	262	79	and	and	CCONJ
taxlaw-8368	262	80	central	central	ADJ
taxlaw-8368	262	81	taxing	tax	VERB
taxlaw-8368	262	82	authority	authority	NOUN
taxlaw-8368	262	83	has	have	AUX
taxlaw-8368	262	84	begun	begin	VERB
taxlaw-8368	262	85	to	to	PART
taxlaw-8368	262	86	gather	gather	VERB
taxlaw-8368	262	87	support	support	NOUN
taxlaw-8368	262	88	among	among	ADP
taxlaw-8368	262	89	leading	lead	VERB
taxlaw-8368	262	90	tax	tax	NOUN
taxlaw-8368	262	91	academics.45	academics.45	NOUN
taxlaw-8368	262	92	the	the	DET
taxlaw-8368	262	93	task	task	NOUN
taxlaw-8368	262	94	of	of	ADP
taxlaw-8368	262	95	broad	broad	ADV
taxlaw-8368	262	96	-	-	PUNCT
taxlaw-8368	262	97	based	base	VERB
taxlaw-8368	262	98	harmonization	harmonization	NOUN
taxlaw-8368	262	99	is	be	AUX
taxlaw-8368	262	100	formidable	formidable	ADJ
taxlaw-8368	262	101	.	.	PUNCT
taxlaw-8368	263	1	like	like	ADP
taxlaw-8368	263	2	an	an	DET
taxlaw-8368	263	3	earlier	early	ADJ
taxlaw-8368	263	4	article	article	NOUN
taxlaw-8368	263	5	recommending	recommend	VERB
taxlaw-8368	263	6	the	the	DET
taxlaw-8368	263	7	creation	creation	NOUN
taxlaw-8368	263	8	of	of	ADP
taxlaw-8368	263	9	an	an	DET
taxlaw-8368	263	10	international	international	ADJ
taxlaw-8368	263	11	taxing	tax	VERB
taxlaw-8368	263	12	agency	agency	NOUN
taxlaw-8368	263	13	to	to	PART
taxlaw-8368	263	14	apportion	apportion	VERB
taxlaw-8368	263	15	a	a	DET
taxlaw-8368	263	16	global	global	ADJ
taxlaw-8368	263	17	income	income	NOUN
taxlaw-8368	263	18	base,46	base,46	NOUN
taxlaw-8368	263	19	this	this	DET
taxlaw-8368	263	20	article	article	NOUN
taxlaw-8368	263	21	argues	argue	VERB
taxlaw-8368	263	22	that	that	SCONJ
taxlaw-8368	263	23	national	national	ADJ
taxlaw-8368	263	24	sovereignty	sovereignty	NOUN
taxlaw-8368	263	25	and	and	CCONJ
taxlaw-8368	263	26	national	national	ADJ
taxlaw-8368	263	27	self	self	NOUN
taxlaw-8368	263	28	-	-	PUNCT
taxlaw-8368	263	29	interest	interest	NOUN
taxlaw-8368	263	30	remain	remain	VERB
taxlaw-8368	263	31	impediments	impediment	NOUN
taxlaw-8368	263	32	to	to	PART
taxlaw-8368	263	33	fair	fair	ADJ
taxlaw-8368	263	34	taxation	taxation	NOUN
taxlaw-8368	263	35	and	and	CCONJ
taxlaw-8368	263	36	must	must	AUX
taxlaw-8368	263	37	yield	yield	VERB
taxlaw-8368	263	38	to	to	ADP
taxlaw-8368	263	39	the	the	DET
taxlaw-8368	263	40	international	international	ADJ
taxlaw-8368	263	41	need	need	NOUN
taxlaw-8368	263	42	for	for	ADP
taxlaw-8368	263	43	predictable	predictable	ADJ
taxlaw-8368	263	44	taxation	taxation	NOUN
taxlaw-8368	263	45	at	at	ADP
taxlaw-8368	263	46	a	a	DET
taxlaw-8368	263	47	level	level	NOUN
taxlaw-8368	263	48	fair	fair	ADJ
taxlaw-8368	263	49	to	to	ADP
taxlaw-8368	263	50	all	all	PRON
taxlaw-8368	263	51	.	.	PUNCT
taxlaw-8368	264	1	the	the	DET
taxlaw-8368	264	2	article	article	NOUN
taxlaw-8368	264	3	recommends	recommend	VERB
taxlaw-8368	264	4	modified	modified	ADJ
taxlaw-8368	264	5	international	international	ADJ
taxlaw-8368	264	6	tax	tax	NOUN
taxlaw-8368	264	7	rules	rule	NOUN
taxlaw-8368	264	8	administered	administer	VERB
taxlaw-8368	264	9	by	by	ADP
taxlaw-8368	264	10	a	a	DET
taxlaw-8368	264	11	single	single	ADJ
taxlaw-8368	264	12	international	international	ADJ
taxlaw-8368	264	13	agency	agency	NOUN
taxlaw-8368	264	14	that	that	PRON
taxlaw-8368	264	15	collects	collect	VERB
taxlaw-8368	264	16	and	and	CCONJ
taxlaw-8368	264	17	distributes	distribute	VERB
taxlaw-8368	264	18	income	income	NOUN
taxlaw-8368	264	19	tax	tax	NOUN
taxlaw-8368	264	20	revenue	revenue	NOUN
taxlaw-8368	264	21	among	among	ADP
taxlaw-8368	264	22	sovereign	sovereign	ADJ
taxlaw-8368	264	23	states	state	NOUN
taxlaw-8368	264	24	based	base	VERB
taxlaw-8368	264	25	on	on	ADP
taxlaw-8368	264	26	the	the	DET
taxlaw-8368	264	27	contextualized	contextualize	VERB
taxlaw-8368	264	28	revenue	revenue	NOUN
taxlaw-8368	264	29	needs	need	NOUN
taxlaw-8368	264	30	of	of	ADP
taxlaw-8368	264	31	each	each	DET
taxlaw-8368	264	32	state	state	NOUN
taxlaw-8368	264	33	under	under	ADP
taxlaw-8368	264	34	international	international	ADJ
taxlaw-8368	264	35	fairness	fairness	NOUN
taxlaw-8368	264	36	-	-	PUNCT
taxlaw-8368	264	37	based	base	VERB
taxlaw-8368	264	38	principles.47	principles.47	NOUN
taxlaw-8368	264	39	this	this	DET
taxlaw-8368	264	40	article	article	NOUN
taxlaw-8368	264	41	inquires	inquire	VERB
taxlaw-8368	264	42	whether	whether	SCONJ
taxlaw-8368	264	43	the	the	DET
taxlaw-8368	264	44	developed	develop	VERB
taxlaw-8368	264	45	economies	economy	NOUN
taxlaw-8368	264	46	might	might	AUX
taxlaw-8368	264	47	deploy	deploy	VERB
taxlaw-8368	264	48	fairer	fair	ADJ
taxlaw-8368	264	49	tax	tax	NOUN
taxlaw-8368	264	50	revenue	revenue	NOUN
taxlaw-8368	264	51	distribution	distribution	NOUN
taxlaw-8368	264	52	to	to	PART
taxlaw-8368	264	53	persuade	persuade	VERB
taxlaw-8368	264	54	less	less	ADJ
taxlaw-8368	264	55	developed	develop	VERB
taxlaw-8368	264	56	economies	economy	NOUN
taxlaw-8368	264	57	to	to	PART
taxlaw-8368	264	58	abandon	abandon	VERB
taxlaw-8368	264	59	tax	tax	NOUN
taxlaw-8368	264	60	competition	competition	NOUN
taxlaw-8368	264	61	and	and	CCONJ
taxlaw-8368	264	62	suggests	suggest	VERB
taxlaw-8368	264	63	possible	possible	ADJ
taxlaw-8368	264	64	coercive	coercive	ADJ
taxlaw-8368	264	65	devices	device	NOUN
taxlaw-8368	264	66	to	to	PART
taxlaw-8368	264	67	nudge	nudge	VERB
taxlaw-8368	264	68	voluntary	voluntary	ADJ
taxlaw-8368	264	69	abandonment	abandonment	NOUN
taxlaw-8368	264	70	of	of	ADP
taxlaw-8368	264	71	tax	tax	NOUN
taxlaw-8368	264	72	competition.48	competition.48	NOUN
taxlaw-8368	264	73	43	43	NUM
taxlaw-8368	264	74	rhetorical	rhetorical	ADJ
taxlaw-8368	264	75	insofar	insofar	ADV
taxlaw-8368	264	76	as	as	SCONJ
taxlaw-8368	264	77	the	the	DET
taxlaw-8368	264	78	world	world	NOUN
taxlaw-8368	264	79	trade	trade	NOUN
taxlaw-8368	264	80	organization	organization	NOUN
taxlaw-8368	264	81	(	(	PUNCT
taxlaw-8368	264	82	wto	wto	PROPN
taxlaw-8368	264	83	)	)	PUNCT
taxlaw-8368	264	84	and	and	CCONJ
taxlaw-8368	264	85	other	other	ADJ
taxlaw-8368	264	86	international	international	ADJ
taxlaw-8368	264	87	bodies	body	NOUN
taxlaw-8368	264	88	can	can	AUX
taxlaw-8368	264	89	not	not	PART
taxlaw-8368	264	90	function	function	VERB
taxlaw-8368	264	91	successfully	successfully	ADV
taxlaw-8368	264	92	without	without	ADP
taxlaw-8368	264	93	relinquishment	relinquishment	NOUN
taxlaw-8368	264	94	of	of	ADP
taxlaw-8368	264	95	national	national	ADJ
taxlaw-8368	264	96	sovereignty	sovereignty	NOUN
taxlaw-8368	264	97	.	.	PUNCT
taxlaw-8368	265	1	cf	cf	NOUN
taxlaw-8368	265	2	.	.	PUNCT
taxlaw-8368	266	1	discussion	discussion	NOUN
taxlaw-8368	266	2	infra	infra	NOUN
taxlaw-8368	266	3	part	part	NOUN
taxlaw-8368	266	4	v.	v.	ADP
taxlaw-8368	266	5	44	44	NUM
taxlaw-8368	266	6	council	council	NOUN
taxlaw-8368	266	7	directive	directive	NOUN
taxlaw-8368	266	8	2006/112	2006/112	PROPN
taxlaw-8368	266	9	,	,	PUNCT
taxlaw-8368	266	10	2006	2006	NUM
taxlaw-8368	266	11	,	,	PUNCT
taxlaw-8368	266	12	2006	2006	NUM
taxlaw-8368	266	13	o.j	o.j	PROPN
taxlaw-8368	266	14	.	.	PUNCT
taxlaw-8368	267	1	(	(	PUNCT
taxlaw-8368	267	2	l	l	NOUN
taxlaw-8368	267	3	347	347	NUM
taxlaw-8368	267	4	)	)	SYM
taxlaw-8368	267	5	1	1	NUM
taxlaw-8368	267	6	(	(	PUNCT
taxlaw-8368	267	7	ec	ec	PROPN
taxlaw-8368	267	8	)	)	PUNCT
taxlaw-8368	268	1	[	[	X
taxlaw-8368	268	2	hereinafter	hereinafter	NOUN
taxlaw-8368	268	3	ec	ec	PROPN
taxlaw-8368	268	4	council	council	PROPN
taxlaw-8368	268	5	directive	directive	NOUN
taxlaw-8368	268	6	]	]	X
taxlaw-8368	268	7	.	.	PUNCT
taxlaw-8368	269	1	there	there	PRON
taxlaw-8368	269	2	also	also	ADV
taxlaw-8368	269	3	has	have	AUX
taxlaw-8368	269	4	been	be	AUX
taxlaw-8368	269	5	some	some	DET
taxlaw-8368	269	6	harmonization	harmonization	NOUN
taxlaw-8368	269	7	on	on	ADP
taxlaw-8368	269	8	a	a	DET
taxlaw-8368	269	9	few	few	ADJ
taxlaw-8368	269	10	customs	custom	NOUN
taxlaw-8368	269	11	matters	matter	NOUN
taxlaw-8368	269	12	.	.	PUNCT
taxlaw-8368	270	1	see	see	VERB
taxlaw-8368	270	2	regulation	regulation	NOUN
taxlaw-8368	270	3	952/2013	952/2013	NUM
taxlaw-8368	270	4	of	of	ADP
taxlaw-8368	270	5	the	the	DET
taxlaw-8368	270	6	european	european	ADJ
taxlaw-8368	270	7	parliament	parliament	NOUN
taxlaw-8368	270	8	and	and	CCONJ
taxlaw-8368	270	9	of	of	ADP
taxlaw-8368	270	10	the	the	DET
taxlaw-8368	270	11	council	council	NOUN
taxlaw-8368	270	12	of	of	ADP
taxlaw-8368	270	13	9	9	NUM
taxlaw-8368	270	14	october	october	NOUN
taxlaw-8368	270	15	2013	2013	NUM
taxlaw-8368	270	16	laying	lay	VERB
taxlaw-8368	270	17	down	down	ADP
taxlaw-8368	270	18	the	the	DET
taxlaw-8368	270	19	union	union	NOUN
taxlaw-8368	270	20	customs	customs	PROPN
taxlaw-8368	270	21	code	code	PROPN
taxlaw-8368	271	1	2013	2013	NUM
taxlaw-8368	271	2	o.j	o.j	PROPN
taxlaw-8368	271	3	.	.	PROPN
taxlaw-8368	271	4	(	(	PUNCT
taxlaw-8368	271	5	l269	l269	PROPN
taxlaw-8368	271	6	)	)	PUNCT
taxlaw-8368	271	7	1	1	NUM
taxlaw-8368	271	8	.	.	X
taxlaw-8368	271	9	45	45	NUM
taxlaw-8368	271	10	see	see	VERB
taxlaw-8368	271	11	op	op	NOUN
taxlaw-8368	271	12	-	-	PUNCT
taxlaw-8368	271	13	ed	ed	NOUN
taxlaw-8368	271	14	:	:	PUNCT
taxlaw-8368	271	15	european	european	ADJ
taxlaw-8368	271	16	solidarity	solidarity	PROPN
taxlaw-8368	271	17	requires	require	VERB
taxlaw-8368	271	18	eu	eu	PROPN
taxlaw-8368	271	19	taxes	taxis	NOUN
taxlaw-8368	271	20	,	,	PUNCT
taxlaw-8368	271	21	eu	eu	PROPN
taxlaw-8368	271	22	l.	l.	PROPN
taxlaw-8368	271	23	live	live	PROPN
taxlaw-8368	271	24	(	(	PUNCT
taxlaw-8368	271	25	apr	apr	PROPN
taxlaw-8368	271	26	.	.	PROPN
taxlaw-8368	271	27	21	21	NUM
taxlaw-8368	271	28	,	,	PUNCT
taxlaw-8368	271	29	2020	2020	NUM
taxlaw-8368	271	30	)	)	PUNCT
taxlaw-8368	271	31	,	,	PUNCT
taxlaw-8368	271	32	https://eulawlive.com/op-ed-european-solidarity-requires-eu-taxes/	https://eulawlive.com/op-ed-european-solidarity-requires-eu-taxes/	PROPN
taxlaw-8368	272	1	[	[	X
taxlaw-8368	272	2	https://perma.cc/k562-md2	https://perma.cc/k562-md2	X
taxlaw-8368	272	3	t	t	PROPN
taxlaw-8368	272	4	]	]	X
taxlaw-8368	272	5	;	;	PUNCT
taxlaw-8368	272	6	frans	fran	NOUN
taxlaw-8368	272	7	vanistendael	vanistendael	PROPN
taxlaw-8368	272	8	,	,	PUNCT
taxlaw-8368	272	9	apple	apple	NOUN
taxlaw-8368	272	10	:	:	PUNCT
taxlaw-8368	272	11	why	why	SCONJ
taxlaw-8368	272	12	the	the	DET
taxlaw-8368	272	13	eu	eu	PROPN
taxlaw-8368	272	14	needs	need	VERB
taxlaw-8368	272	15	a	a	DET
taxlaw-8368	272	16	common	common	ADJ
taxlaw-8368	272	17	corporate	corporate	ADJ
taxlaw-8368	272	18	income	income	NOUN
taxlaw-8368	272	19	tax	tax	NOUN
taxlaw-8368	272	20	,	,	PUNCT
taxlaw-8368	272	21	99	99	NUM
taxlaw-8368	272	22	tax	tax	NOUN
taxlaw-8368	272	23	notes	note	NOUN
taxlaw-8368	272	24	int’l	int’l	NOUN
taxlaw-8368	272	25	451	451	NUM
taxlaw-8368	272	26	(	(	PUNCT
taxlaw-8368	272	27	july	july	PROPN
taxlaw-8368	272	28	27	27	NUM
taxlaw-8368	272	29	,	,	PUNCT
taxlaw-8368	272	30	2020	2020	NUM
taxlaw-8368	272	31	)	)	PUNCT
taxlaw-8368	272	32	.	.	PUNCT
taxlaw-8368	273	1	46	46	NUM
taxlaw-8368	273	2	ordower	ordower	NOUN
taxlaw-8368	273	3	,	,	PUNCT
taxlaw-8368	273	4	supra	supra	PROPN
taxlaw-8368	273	5	note	note	NOUN
taxlaw-8368	273	6	33	33	NUM
taxlaw-8368	273	7	.	.	PUNCT
taxlaw-8368	274	1	47	47	NUM
taxlaw-8368	274	2	brassey	brassey	NOUN
taxlaw-8368	274	3	&	&	CCONJ
taxlaw-8368	274	4	ordower	ordower	PROPN
taxlaw-8368	274	5	,	,	PUNCT
taxlaw-8368	274	6	supra	supra	PROPN
taxlaw-8368	274	7	note	note	NOUN
taxlaw-8368	274	8	37	37	NUM
taxlaw-8368	274	9	.	.	PUNCT
taxlaw-8368	274	10	48	48	NUM
taxlaw-8368	274	11	alongside	alongside	ADP
taxlaw-8368	274	12	this	this	DET
taxlaw-8368	274	13	paper	paper	NOUN
taxlaw-8368	274	14	’s	’s	PART
taxlaw-8368	274	15	proposal	proposal	NOUN
taxlaw-8368	274	16	stands	stand	VERB
taxlaw-8368	274	17	another	another	DET
taxlaw-8368	274	18	somewhat	somewhat	ADV
taxlaw-8368	274	19	more	more	ADV
taxlaw-8368	274	20	limited	limited	ADJ
taxlaw-8368	274	21	impingement	impingement	NOUN
taxlaw-8368	274	22	on	on	ADP
taxlaw-8368	274	23	national	national	ADJ
taxlaw-8368	274	24	sovereignty	sovereignty	NOUN
taxlaw-8368	274	25	in	in	ADP
taxlaw-8368	274	26	the	the	DET
taxlaw-8368	274	27	form	form	NOUN
taxlaw-8368	274	28	of	of	ADP
taxlaw-8368	274	29	a	a	DET
taxlaw-8368	274	30	recent	recent	ADJ
taxlaw-8368	274	31	proposal	proposal	NOUN
taxlaw-8368	274	32	for	for	ADP
taxlaw-8368	274	33	a	a	DET
taxlaw-8368	274	34	uniform	uniform	ADJ
taxlaw-8368	274	35	global	global	ADJ
taxlaw-8368	274	36	excess	excess	ADJ
taxlaw-8368	274	37	profits	profit	NOUN
taxlaw-8368	274	38	tax	tax	NOUN
taxlaw-8368	274	39	to	to	PART
taxlaw-8368	274	40	complement	complement	VERB
taxlaw-8368	274	41	national	national	ADJ
taxlaw-8368	274	42	taxation	taxation	NOUN
taxlaw-8368	274	43	of	of	ADP
taxlaw-8368	274	44	mnes	mne	NOUN
taxlaw-8368	274	45	.	.	PUNCT
taxlaw-8368	275	1	tarcisio	tarcisio	PROPN
taxlaw-8368	275	2	diniz	diniz	PROPN
taxlaw-8368	275	3	magalhaes	magalhaes	PROPN
taxlaw-8368	275	4	&	&	CCONJ
taxlaw-8368	275	5	allison	allison	PROPN
taxlaw-8368	275	6	christians	christians	PROPN
taxlaw-8368	275	7	,	,	PUNCT
taxlaw-8368	275	8	rethinking	rethink	VERB
taxlaw-8368	275	9	tax	tax	NOUN
taxlaw-8368	275	10	for	for	ADP
taxlaw-8368	275	11	the	the	DET
taxlaw-8368	275	12	digital	digital	ADJ
taxlaw-8368	275	13	economy	economy	NOUN
taxlaw-8368	275	14	after	after	ADP
taxlaw-8368	275	15	covid-19	covid-19	PROPN
taxlaw-8368	275	16	,	,	PUNCT
taxlaw-8368	275	17	10	10	NUM
taxlaw-8368	275	18	harv	harv	NOUN
taxlaw-8368	275	19	.	.	PUNCT
taxlaw-8368	276	1	bus	bus	NOUN
taxlaw-8368	276	2	.	.	PUNCT
taxlaw-8368	277	1	rev	rev	PROPN
taxlaw-8368	277	2	.	.	PUNCT
taxlaw-8368	278	1	(	(	PUNCT
taxlaw-8368	278	2	forthcoming	forthcoming	ADJ
taxlaw-8368	278	3	2021	2021	NUM
taxlaw-8368	278	4	)	)	PUNCT
taxlaw-8368	278	5	,	,	PUNCT
taxlaw-8368	278	6	https://ssrn.com/abstract=3635907	https://ssrn.com/abstract=3635907	PROPN
taxlaw-8368	279	1	[	[	X
taxlaw-8368	279	2	https://perma.cc/dt4x-8m5s	https://perma.cc/dt4x-8m5s	NOUN
taxlaw-8368	279	3	]	]	X
taxlaw-8368	279	4	.	.	PUNCT
taxlaw-8368	280	1	2021	2021	NUM
taxlaw-8368	280	2	]	]	PUNCT
taxlaw-8368	280	3	uniform	uniform	ADJ
taxlaw-8368	280	4	international	international	ADJ
taxlaw-8368	280	5	tax	tax	NOUN
taxlaw-8368	280	6	collection	collection	NOUN
taxlaw-8368	280	7	and	and	CCONJ
taxlaw-8368	280	8	distribution	distribution	NOUN
taxlaw-8368	280	9	137	137	NUM
taxlaw-8368	280	10	iii	iii	NOUN
taxlaw-8368	280	11	.	.	PUNCT
taxlaw-8368	280	12	regionalism	regionalism	NOUN
taxlaw-8368	280	13	and	and	CCONJ
taxlaw-8368	280	14	taxing	tax	VERB
taxlaw-8368	280	15	jurisdictions	jurisdiction	NOUN
taxlaw-8368	280	16	with	with	ADP
taxlaw-8368	280	17	an	an	DET
taxlaw-8368	280	18	estimated	estimate	VERB
taxlaw-8368	280	19	population	population	NOUN
taxlaw-8368	280	20	of	of	ADP
taxlaw-8368	280	21	just	just	ADV
taxlaw-8368	280	22	under	under	ADP
taxlaw-8368	280	23	one	one	NUM
taxlaw-8368	280	24	million	million	NUM
taxlaw-8368	280	25	,	,	PUNCT
taxlaw-8368	280	26	49	49	NUM
taxlaw-8368	280	27	st	st	PROPN
taxlaw-8368	280	28	.	.	PROPN
taxlaw-8368	280	29	louis	louis	PROPN
taxlaw-8368	280	30	county	county	PROPN
taxlaw-8368	280	31	,	,	PUNCT
taxlaw-8368	280	32	missouri	missouri	PROPN
taxlaw-8368	280	33	has	have	VERB
taxlaw-8368	280	34	eighty	eighty	NUM
taxlaw-8368	280	35	-	-	PUNCT
taxlaw-8368	280	36	nine	nine	NUM
taxlaw-8368	280	37	independent	independent	ADJ
taxlaw-8368	280	38	municipalities	municipality	NOUN
taxlaw-8368	280	39	with	with	ADP
taxlaw-8368	280	40	taxing	tax	VERB
taxlaw-8368	280	41	authority	authority	NOUN
taxlaw-8368	280	42	,	,	PUNCT
taxlaw-8368	280	43	and	and	CCONJ
taxlaw-8368	280	44	the	the	DET
taxlaw-8368	280	45	county	county	NOUN
taxlaw-8368	280	46	itself	itself	PRON
taxlaw-8368	280	47	also	also	ADV
taxlaw-8368	280	48	may	may	AUX
taxlaw-8368	280	49	tax	tax	VERB
taxlaw-8368	280	50	.	.	PUNCT
taxlaw-8368	281	1	taxing	tax	VERB
taxlaw-8368	281	2	authority	authority	NOUN
taxlaw-8368	281	3	is	be	AUX
taxlaw-8368	281	4	derivative	derivative	ADJ
taxlaw-8368	281	5	of	of	ADP
taxlaw-8368	281	6	the	the	DET
taxlaw-8368	281	7	state	state	NOUN
taxlaw-8368	281	8	of	of	ADP
taxlaw-8368	281	9	missouri	missouri	PROPN
taxlaw-8368	281	10	’s	’s	PART
taxlaw-8368	281	11	taxing	tax	VERB
taxlaw-8368	281	12	power50	power50	NOUN
taxlaw-8368	281	13	guaranteed	guarantee	VERB
taxlaw-8368	281	14	by	by	ADP
taxlaw-8368	281	15	the	the	DET
taxlaw-8368	281	16	u.s	u.s	PROPN
taxlaw-8368	281	17	.	.	PROPN
taxlaw-8368	281	18	constitution.51	constitution.51	PROPN
taxlaw-8368	281	19	the	the	DET
taxlaw-8368	281	20	st	st	PROPN
taxlaw-8368	281	21	.	.	PROPN
taxlaw-8368	281	22	louis	louis	PROPN
taxlaw-8368	281	23	county	county	NOUN
taxlaw-8368	281	24	collector	collector	NOUN
taxlaw-8368	281	25	of	of	ADP
taxlaw-8368	281	26	revenue	revenue	NOUN
taxlaw-8368	281	27	is	be	AUX
taxlaw-8368	281	28	responsible	responsible	ADJ
taxlaw-8368	281	29	for	for	ADP
taxlaw-8368	281	30	billing	billing	NOUN
taxlaw-8368	281	31	and	and	CCONJ
taxlaw-8368	281	32	collecting	collect	VERB
taxlaw-8368	281	33	ad	ad	NOUN
taxlaw-8368	281	34	valorem	valorem	VERB
taxlaw-8368	281	35	real	real	ADJ
taxlaw-8368	281	36	and	and	CCONJ
taxlaw-8368	281	37	personal	personal	ADJ
taxlaw-8368	281	38	property	property	NOUN
taxlaw-8368	281	39	taxes	taxis	NOUN
taxlaw-8368	281	40	for	for	ADP
taxlaw-8368	281	41	over	over	ADP
taxlaw-8368	281	42	two	two	NUM
taxlaw-8368	281	43	hundred	hundred	NUM
taxlaw-8368	281	44	taxing	tax	VERB
taxlaw-8368	281	45	districts	district	NOUN
taxlaw-8368	281	46	in	in	ADP
taxlaw-8368	281	47	st	st	PROPN
taxlaw-8368	281	48	.	.	PROPN
taxlaw-8368	281	49	louis	louis	PROPN
taxlaw-8368	281	50	county.52	county.52	NOUN
taxlaw-8368	281	51	the	the	DET
taxlaw-8368	281	52	number	number	NOUN
taxlaw-8368	281	53	of	of	ADP
taxlaw-8368	281	54	taxing	tax	VERB
taxlaw-8368	281	55	districts	district	NOUN
taxlaw-8368	281	56	is	be	AUX
taxlaw-8368	281	57	more	more	ADJ
taxlaw-8368	281	58	than	than	ADP
taxlaw-8368	281	59	twice	twice	DET
taxlaw-8368	281	60	the	the	DET
taxlaw-8368	281	61	number	number	NOUN
taxlaw-8368	281	62	of	of	ADP
taxlaw-8368	281	63	municipalities	municipality	NOUN
taxlaw-8368	281	64	because	because	SCONJ
taxlaw-8368	281	65	the	the	DET
taxlaw-8368	281	66	school	school	NOUN
taxlaw-8368	281	67	,	,	PUNCT
taxlaw-8368	281	68	fire	fire	NOUN
taxlaw-8368	281	69	protection	protection	NOUN
taxlaw-8368	281	70	,	,	PUNCT
taxlaw-8368	281	71	sewer	sewer	NOUN
taxlaw-8368	281	72	,	,	PUNCT
taxlaw-8368	281	73	and	and	CCONJ
taxlaw-8368	281	74	municipal	municipal	ADJ
taxlaw-8368	281	75	taxing	tax	VERB
taxlaw-8368	281	76	districts	district	NOUN
taxlaw-8368	281	77	are	be	AUX
taxlaw-8368	281	78	not	not	PART
taxlaw-8368	281	79	co	co	ADJ
taxlaw-8368	281	80	-	-	ADJ
taxlaw-8368	281	81	extensive	extensive	ADJ
taxlaw-8368	281	82	with	with	ADP
taxlaw-8368	281	83	municipalities	municipality	NOUN
taxlaw-8368	281	84	but	but	CCONJ
taxlaw-8368	281	85	overlap	overlap	NOUN
taxlaw-8368	281	86	in	in	ADP
taxlaw-8368	281	87	somewhat	somewhat	ADV
taxlaw-8368	281	88	mysterious	mysterious	ADJ
taxlaw-8368	281	89	and	and	CCONJ
taxlaw-8368	281	90	often	often	ADV
taxlaw-8368	281	91	historically	historically	ADV
taxlaw-8368	281	92	determined	determined	ADJ
taxlaw-8368	281	93	ways	way	NOUN
taxlaw-8368	281	94	,	,	PUNCT
taxlaw-8368	281	95	such	such	ADJ
taxlaw-8368	281	96	that	that	DET
taxlaw-8368	281	97	multiple	multiple	ADJ
taxlaw-8368	281	98	school	school	NOUN
taxlaw-8368	281	99	-	-	PUNCT
taxlaw-8368	281	100	taxing	tax	VERB
taxlaw-8368	281	101	districts	district	NOUN
taxlaw-8368	281	102	,	,	PUNCT
taxlaw-8368	281	103	for	for	ADP
taxlaw-8368	281	104	example	example	NOUN
taxlaw-8368	281	105	,	,	PUNCT
taxlaw-8368	281	106	may	may	AUX
taxlaw-8368	281	107	overlap	overlap	VERB
taxlaw-8368	281	108	the	the	DET
taxlaw-8368	281	109	borders	border	NOUN
taxlaw-8368	281	110	of	of	ADP
taxlaw-8368	281	111	a	a	DET
taxlaw-8368	281	112	single	single	ADJ
taxlaw-8368	281	113	municipality	municipality	NOUN
taxlaw-8368	281	114	.	.	PUNCT
taxlaw-8368	282	1	some	some	DET
taxlaw-8368	282	2	districts	district	NOUN
taxlaw-8368	282	3	are	be	AUX
taxlaw-8368	282	4	funded	fund	VERB
taxlaw-8368	282	5	better	well	ADJ
taxlaw-8368	282	6	than	than	ADP
taxlaw-8368	282	7	others	other	NOUN
taxlaw-8368	282	8	because	because	SCONJ
taxlaw-8368	282	9	real	real	ADJ
taxlaw-8368	282	10	estate	estate	NOUN
taxlaw-8368	282	11	is	be	AUX
taxlaw-8368	282	12	more	more	ADV
taxlaw-8368	282	13	valuable	valuable	ADJ
taxlaw-8368	282	14	in	in	ADP
taxlaw-8368	282	15	some	some	DET
taxlaw-8368	282	16	parts	part	NOUN
taxlaw-8368	282	17	of	of	ADP
taxlaw-8368	282	18	the	the	DET
taxlaw-8368	282	19	county	county	NOUN
taxlaw-8368	282	20	and	and	CCONJ
taxlaw-8368	282	21	yields	yield	VERB
taxlaw-8368	282	22	greater	great	ADJ
taxlaw-8368	282	23	sums	sum	NOUN
taxlaw-8368	282	24	of	of	ADP
taxlaw-8368	282	25	real	real	ADJ
taxlaw-8368	282	26	property	property	NOUN
taxlaw-8368	282	27	tax	tax	NOUN
taxlaw-8368	282	28	revenue	revenue	NOUN
taxlaw-8368	282	29	53	53	NUM
taxlaw-8368	282	30	than	than	ADP
taxlaw-8368	282	31	in	in	ADP
taxlaw-8368	282	32	other	other	ADJ
taxlaw-8368	282	33	parts	part	NOUN
taxlaw-8368	282	34	,	,	PUNCT
taxlaw-8368	282	35	and	and	CCONJ
taxlaw-8368	282	36	some	some	DET
taxlaw-8368	282	37	municipalities	municipality	NOUN
taxlaw-8368	282	38	have	have	VERB
taxlaw-8368	282	39	more	more	ADJ
taxlaw-8368	282	40	retail	retail	ADJ
taxlaw-8368	282	41	space	space	NOUN
taxlaw-8368	282	42	generating	generate	VERB
taxlaw-8368	282	43	more	more	ADJ
taxlaw-8368	282	44	sales	sale	NOUN
taxlaw-8368	282	45	tax	tax	NOUN
taxlaw-8368	282	46	revenue	revenue	NOUN
taxlaw-8368	282	47	than	than	SCONJ
taxlaw-8368	282	48	do	do	VERB
taxlaw-8368	282	49	others	other	NOUN
taxlaw-8368	282	50	.	.	PUNCT
taxlaw-8368	283	1	the	the	DET
taxlaw-8368	283	2	state	state	NOUN
taxlaw-8368	283	3	administers	administer	VERB
taxlaw-8368	283	4	sales	sale	NOUN
taxlaw-8368	283	5	tax	tax	NOUN
taxlaw-8368	283	6	collection	collection	NOUN
taxlaw-8368	283	7	and	and	CCONJ
taxlaw-8368	283	8	distribution	distribution	NOUN
taxlaw-8368	283	9	.	.	PUNCT
taxlaw-8368	284	1	an	an	DET
taxlaw-8368	284	2	owner	owner	NOUN
taxlaw-8368	284	3	of	of	ADP
taxlaw-8368	284	4	real	real	ADJ
taxlaw-8368	284	5	property	property	NOUN
taxlaw-8368	284	6	in	in	ADP
taxlaw-8368	284	7	st	st	PROPN
taxlaw-8368	284	8	.	.	PROPN
taxlaw-8368	284	9	louis	louis	PROPN
taxlaw-8368	284	10	county	county	NOUN
taxlaw-8368	284	11	examining	examine	VERB
taxlaw-8368	284	12	their	their	PRON
taxlaw-8368	284	13	real	real	ADJ
taxlaw-8368	284	14	estate	estate	NOUN
taxlaw-8368	284	15	tax	tax	NOUN
taxlaw-8368	284	16	bill	bill	NOUN
taxlaw-8368	284	17	finds	find	VERB
taxlaw-8368	284	18	a	a	DET
taxlaw-8368	284	19	confusing	confusing	ADJ
taxlaw-8368	284	20	array	array	NOUN
taxlaw-8368	284	21	of	of	ADP
taxlaw-8368	284	22	taxing	tax	VERB
taxlaw-8368	284	23	districts	district	NOUN
taxlaw-8368	284	24	imposing	impose	VERB
taxlaw-8368	284	25	a	a	DET
taxlaw-8368	284	26	portion	portion	NOUN
taxlaw-8368	284	27	of	of	ADP
taxlaw-8368	284	28	the	the	DET
taxlaw-8368	284	29	total	total	ADJ
taxlaw-8368	284	30	tax	tax	NOUN
taxlaw-8368	284	31	consolidated	consolidate	VERB
taxlaw-8368	284	32	into	into	ADP
taxlaw-8368	284	33	a	a	DET
taxlaw-8368	284	34	single	single	ADJ
taxlaw-8368	284	35	invoice	invoice	NOUN
taxlaw-8368	284	36	.	.	PUNCT
taxlaw-8368	285	1	that	that	DET
taxlaw-8368	285	2	array	array	NOUN
taxlaw-8368	285	3	often	often	ADV
taxlaw-8368	285	4	differs	differ	VERB
taxlaw-8368	285	5	from	from	ADP
taxlaw-8368	285	6	one	one	NUM
taxlaw-8368	285	7	property	property	NOUN
taxlaw-8368	285	8	to	to	ADP
taxlaw-8368	285	9	another	another	PRON
taxlaw-8368	285	10	as	as	SCONJ
taxlaw-8368	285	11	district	district	NOUN
taxlaw-8368	285	12	borders	border	NOUN
taxlaw-8368	285	13	for	for	ADP
taxlaw-8368	285	14	differing	differ	VERB
taxlaw-8368	285	15	types	type	NOUN
taxlaw-8368	285	16	of	of	ADP
taxlaw-8368	285	17	taxing	tax	VERB
taxlaw-8368	285	18	districts	district	NOUN
taxlaw-8368	285	19	do	do	AUX
taxlaw-8368	285	20	not	not	PART
taxlaw-8368	285	21	coincide	coincide	VERB
taxlaw-8368	285	22	.	.	PUNCT
taxlaw-8368	286	1	rates	rate	NOUN
taxlaw-8368	286	2	of	of	ADP
taxlaw-8368	286	3	tax	tax	NOUN
taxlaw-8368	286	4	also	also	ADV
taxlaw-8368	286	5	differ	differ	VERB
taxlaw-8368	286	6	among	among	ADP
taxlaw-8368	286	7	similar	similar	ADJ
taxlaw-8368	286	8	types	type	NOUN
taxlaw-8368	286	9	of	of	ADP
taxlaw-8368	286	10	districts	district	NOUN
taxlaw-8368	286	11	.	.	PUNCT
taxlaw-8368	287	1	the	the	DET
taxlaw-8368	287	2	tax	tax	NOUN
taxlaw-8368	287	3	base	base	NOUN
taxlaw-8368	287	4	,	,	PUNCT
taxlaw-8368	287	5	however	however	ADV
taxlaw-8368	287	6	,	,	PUNCT
taxlaw-8368	287	7	is	be	AUX
taxlaw-8368	287	8	uniform	uniform	ADJ
taxlaw-8368	287	9	.	.	PUNCT
taxlaw-8368	288	1	each	each	DET
taxlaw-8368	288	2	property	property	NOUN
taxlaw-8368	288	3	has	have	VERB
taxlaw-8368	288	4	a	a	DET
taxlaw-8368	288	5	value	value	NOUN
taxlaw-8368	288	6	attributed	attribute	VERB
taxlaw-8368	288	7	to	to	ADP
taxlaw-8368	288	8	it	it	PRON
taxlaw-8368	288	9	,	,	PUNCT
taxlaw-8368	288	10	and	and	CCONJ
taxlaw-8368	288	11	each	each	DET
taxlaw-8368	288	12	taxing	tax	VERB
taxlaw-8368	288	13	district	district	NOUN
taxlaw-8368	288	14	within	within	ADP
taxlaw-8368	288	15	which	which	PRON
taxlaw-8368	288	16	that	that	SCONJ
taxlaw-8368	288	17	property	property	NOUN
taxlaw-8368	288	18	lies	lie	VERB
taxlaw-8368	288	19	applies	apply	VERB
taxlaw-8368	288	20	its	its	PRON
taxlaw-8368	288	21	tax	tax	NOUN
taxlaw-8368	288	22	rate	rate	NOUN
taxlaw-8368	288	23	to	to	ADP
taxlaw-8368	288	24	that	that	DET
taxlaw-8368	288	25	uniform	uniform	ADJ
taxlaw-8368	288	26	value	value	NOUN
taxlaw-8368	288	27	in	in	ADP
taxlaw-8368	288	28	determining	determine	VERB
taxlaw-8368	288	29	the	the	DET
taxlaw-8368	288	30	tax	tax	NOUN
taxlaw-8368	288	31	to	to	PART
taxlaw-8368	288	32	impose	impose	VERB
taxlaw-8368	288	33	.	.	PUNCT
taxlaw-8368	289	1	there	there	PRON
taxlaw-8368	289	2	is	be	VERB
taxlaw-8368	289	3	occasionally	occasionally	ADV
taxlaw-8368	289	4	some	some	DET
taxlaw-8368	289	5	ambiguity	ambiguity	NOUN
taxlaw-8368	289	6	when	when	SCONJ
taxlaw-8368	289	7	a	a	DET
taxlaw-8368	289	8	multiple	multiple	ADJ
taxlaw-8368	289	9	-	-	PUNCT
taxlaw-8368	289	10	use	use	NOUN
taxlaw-8368	289	11	property	property	NOUN
taxlaw-8368	289	12	is	be	AUX
taxlaw-8368	289	13	involved	involve	VERB
taxlaw-8368	289	14	in	in	ADP
taxlaw-8368	289	15	determining	determine	VERB
taxlaw-8368	289	16	what	what	DET
taxlaw-8368	289	17	portion	portion	NOUN
taxlaw-8368	289	18	of	of	ADP
taxlaw-8368	289	19	the	the	DET
taxlaw-8368	289	20	property	property	NOUN
taxlaw-8368	289	21	ought	ought	AUX
taxlaw-8368	289	22	to	to	PART
taxlaw-8368	289	23	be	be	AUX
taxlaw-8368	289	24	assessed	assess	VERB
taxlaw-8368	289	25	at	at	ADP
taxlaw-8368	289	26	the	the	DET
taxlaw-8368	289	27	commercial	commercial	NOUN
taxlaw-8368	289	28	rather	rather	ADV
taxlaw-8368	289	29	than	than	ADP
taxlaw-8368	289	30	the	the	DET
taxlaw-8368	289	31	residential	residential	ADJ
taxlaw-8368	289	32	percentage	percentage	NOUN
taxlaw-8368	289	33	and	and	CCONJ
taxlaw-8368	289	34	appraised	appraise	VERB
taxlaw-8368	289	35	values	value	NOUN
taxlaw-8368	289	36	of	of	ADP
taxlaw-8368	289	37	any	any	DET
taxlaw-8368	289	38	property	property	NOUN
taxlaw-8368	289	39	may	may	AUX
taxlaw-8368	289	40	be	be	AUX
taxlaw-8368	289	41	contested	contest	VERB
taxlaw-8368	289	42	.	.	PUNCT
taxlaw-8368	290	1	the	the	DET
taxlaw-8368	290	2	rules	rule	NOUN
taxlaw-8368	290	3	are	be	AUX
taxlaw-8368	290	4	uniform	uniform	ADJ
taxlaw-8368	290	5	for	for	ADP
taxlaw-8368	290	6	assessing	assess	VERB
taxlaw-8368	290	7	,	,	PUNCT
taxlaw-8368	290	8	collecting	collecting	NOUN
taxlaw-8368	290	9	,	,	PUNCT
taxlaw-8368	290	10	and	and	CCONJ
taxlaw-8368	290	11	distributing	distribute	VERB
taxlaw-8368	290	12	tax	tax	NOUN
taxlaw-8368	290	13	among	among	ADP
taxlaw-8368	290	14	taxing	tax	VERB
taxlaw-8368	290	15	jurisdictions	jurisdiction	NOUN
taxlaw-8368	290	16	.	.	PUNCT
taxlaw-8368	291	1	the	the	DET
taxlaw-8368	291	2	county	county	NOUN
taxlaw-8368	291	3	administers	administer	VERB
taxlaw-8368	291	4	the	the	DET
taxlaw-8368	291	5	tax	tax	NOUN
taxlaw-8368	291	6	,	,	PUNCT
taxlaw-8368	291	7	collects	collect	VERB
taxlaw-8368	291	8	the	the	DET
taxlaw-8368	291	9	tax	tax	NOUN
taxlaw-8368	291	10	payment	payment	NOUN
taxlaw-8368	291	11	,	,	PUNCT
taxlaw-8368	291	12	and	and	CCONJ
taxlaw-8368	291	13	is	be	AUX
taxlaw-8368	291	14	responsible	responsible	ADJ
taxlaw-8368	291	15	for	for	ADP
taxlaw-8368	291	16	sanctions	sanction	NOUN
taxlaw-8368	291	17	for	for	ADP
taxlaw-8368	291	18	non	non	ADJ
taxlaw-8368	291	19	-	-	NOUN
taxlaw-8368	291	20	payment	payment	NOUN
taxlaw-8368	291	21	including	include	VERB
taxlaw-8368	291	22	seizure	seizure	NOUN
taxlaw-8368	291	23	and	and	CCONJ
taxlaw-8368	291	24	sale	sale	NOUN
taxlaw-8368	291	25	of	of	ADP
taxlaw-8368	291	26	the	the	DET
taxlaw-8368	291	27	property	property	NOUN
taxlaw-8368	291	28	to	to	PART
taxlaw-8368	291	29	collect	collect	VERB
taxlaw-8368	291	30	unpaid	unpaid	ADJ
taxlaw-8368	291	31	taxes	taxis	NOUN
taxlaw-8368	291	32	.	.	PUNCT
taxlaw-8368	292	1	taxing	tax	VERB
taxlaw-8368	292	2	districts	district	NOUN
taxlaw-8368	292	3	neither	neither	CCONJ
taxlaw-8368	292	4	administer	administer	VERB
taxlaw-8368	292	5	the	the	DET
taxlaw-8368	292	6	tax	tax	NOUN
taxlaw-8368	292	7	,	,	PUNCT
taxlaw-8368	292	8	determine	determine	VERB
taxlaw-8368	292	9	the	the	DET
taxlaw-8368	292	10	value	value	NOUN
taxlaw-8368	292	11	of	of	ADP
taxlaw-8368	292	12	the	the	DET
taxlaw-8368	292	13	taxed	tax	VERB
taxlaw-8368	292	14	property	property	NOUN
taxlaw-8368	292	15	nor	nor	CCONJ
taxlaw-8368	292	16	control	control	NOUN
taxlaw-8368	292	17	sanctions	sanction	NOUN
taxlaw-8368	292	18	for	for	ADP
taxlaw-8368	292	19	non	non	ADJ
taxlaw-8368	292	20	-	-	NOUN
taxlaw-8368	292	21	payment	payment	NOUN
taxlaw-8368	292	22	.	.	PUNCT
taxlaw-8368	293	1	uniformity	uniformity	NOUN
taxlaw-8368	293	2	in	in	ADP
taxlaw-8368	293	3	administration	administration	NOUN
taxlaw-8368	293	4	and	and	CCONJ
taxlaw-8368	293	5	collection	collection	NOUN
taxlaw-8368	293	6	is	be	AUX
taxlaw-8368	293	7	not	not	PART
taxlaw-8368	293	8	unusual	unusual	ADJ
taxlaw-8368	293	9	worldwide	worldwide	ADV
taxlaw-8368	293	10	.	.	PUNCT
taxlaw-8368	294	1	the	the	DET
taxlaw-8368	294	2	u.s	u.s	PROPN
taxlaw-8368	294	3	.	.	PROPN
taxlaw-8368	294	4	is	be	AUX
taxlaw-8368	294	5	exceptional	exceptional	ADJ
taxlaw-8368	294	6	in	in	ADP
taxlaw-8368	294	7	the	the	DET
taxlaw-8368	294	8	range	range	NOUN
taxlaw-8368	294	9	of	of	ADP
taxlaw-8368	294	10	governmental	governmental	ADJ
taxlaw-8368	294	11	units	unit	NOUN
taxlaw-8368	294	12	that	that	PRON
taxlaw-8368	294	13	have	have	VERB
taxlaw-8368	294	14	their	their	PRON
taxlaw-8368	294	15	own	own	ADJ
taxlaw-8368	294	16	administrative	administrative	ADJ
taxlaw-8368	294	17	infrastructures	infrastructure	NOUN
taxlaw-8368	294	18	devoted	devote	VERB
taxlaw-8368	294	19	to	to	ADP
taxlaw-8368	294	20	tax	tax	NOUN
taxlaw-8368	294	21	collection.54	collection.54	NOUN
taxlaw-8368	294	22	most	most	ADJ
taxlaw-8368	294	23	countries	country	NOUN
taxlaw-8368	294	24	administer	administer	VERB
taxlaw-8368	294	25	and	and	CCONJ
taxlaw-8368	294	26	collect	collect	VERB
taxlaw-8368	294	27	income	income	NOUN
taxlaw-8368	294	28	49	49	NUM
taxlaw-8368	294	29	st	st	PROPN
taxlaw-8368	294	30	.	.	PROPN
taxlaw-8368	294	31	louis	louis	PROPN
taxlaw-8368	294	32	county	county	PROPN
taxlaw-8368	294	33	,	,	PUNCT
taxlaw-8368	294	34	missouri	missouri	PROPN
taxlaw-8368	294	35	,	,	PUNCT
taxlaw-8368	294	36	u.s	u.s	PROPN
taxlaw-8368	294	37	.	.	PROPN
taxlaw-8368	294	38	census	census	PROPN
taxlaw-8368	294	39	,	,	PUNCT
taxlaw-8368	294	40	https://www.census.gov/quickfacts	https://www.census.gov/quickfact	VERB
taxlaw-8368	294	41	/stlouiscountymissouri	/stlouiscountymissouri	PUNCT
taxlaw-8368	295	1	[	[	X
taxlaw-8368	295	2	https://perma.cc/g8p4-dkqh	https://perma.cc/g8p4-dkqh	NOUN
taxlaw-8368	295	3	]	]	PUNCT
taxlaw-8368	295	4	.	.	PUNCT
taxlaw-8368	296	1	50	50	NUM
taxlaw-8368	296	2	mo	mo	PROPN
taxlaw-8368	296	3	.	.	PROPN
taxlaw-8368	296	4	const	const	PROPN
taxlaw-8368	296	5	.	.	PUNCT
taxlaw-8368	297	1	art	art	NOUN
taxlaw-8368	297	2	.	.	PUNCT
taxlaw-8368	298	1	x	x	X
taxlaw-8368	298	2	,	,	PUNCT
taxlaw-8368	298	3	§	§	PROPN
taxlaw-8368	298	4	1	1	NUM
taxlaw-8368	298	5	.	.	X
taxlaw-8368	298	6	51	51	NUM
taxlaw-8368	298	7	u.s	u.s	PROPN
taxlaw-8368	298	8	.	.	PROPN
taxlaw-8368	298	9	const	const	PROPN
taxlaw-8368	298	10	.	.	PUNCT
taxlaw-8368	299	1	amend	amend	PROPN
taxlaw-8368	299	2	.	.	PUNCT
taxlaw-8368	300	1	x.	x.	NOUN
taxlaw-8368	300	2	52	52	NUM
taxlaw-8368	300	3	see	see	VERB
taxlaw-8368	300	4	collector	collector	NOUN
taxlaw-8368	300	5	of	of	ADP
taxlaw-8368	300	6	revenue	revenue	NOUN
taxlaw-8368	300	7	,	,	PUNCT
taxlaw-8368	300	8	st	st	PROPN
taxlaw-8368	300	9	.	.	PROPN
taxlaw-8368	300	10	louis	louis	PROPN
taxlaw-8368	300	11	cnty	cnty	NOUN
taxlaw-8368	300	12	.	.	PUNCT
taxlaw-8368	301	1	gov	gov	PROPN
taxlaw-8368	301	2	.	.	PROPN
taxlaw-8368	301	3	,	,	PUNCT
taxlaw-8368	301	4	https://www.stlouisco.com	https://www.stlouisco.com	X
taxlaw-8368	301	5	/yourgovernment	/yourgovernment	NOUN
taxlaw-8368	301	6	/	/	SYM
taxlaw-8368	301	7	countydepartments	countydepartment	NOUN
taxlaw-8368	301	8	/	/	SYM
taxlaw-8368	301	9	revenue	revenue	NOUN
taxlaw-8368	301	10	/	/	SYM
taxlaw-8368	301	11	collectorofrevenue	collectorofrevenue	NOUN
taxlaw-8368	301	12	[	[	X
taxlaw-8368	301	13	https://perma.cc/2vvdh2ql	https://perma.cc/2vvdh2ql	X
taxlaw-8368	301	14	]	]	X
taxlaw-8368	301	15	(	(	PUNCT
taxlaw-8368	301	16	last	last	ADV
taxlaw-8368	301	17	visited	visit	VERB
taxlaw-8368	301	18	july	july	PROPN
taxlaw-8368	301	19	10	10	NUM
taxlaw-8368	301	20	,	,	PUNCT
taxlaw-8368	301	21	2020	2020	NUM
taxlaw-8368	301	22	)	)	PUNCT
taxlaw-8368	301	23	.	.	PUNCT
taxlaw-8368	302	1	53	53	NUM
taxlaw-8368	302	2	real	real	ADJ
taxlaw-8368	302	3	property	property	NOUN
taxlaw-8368	302	4	taxes	taxis	NOUN
taxlaw-8368	302	5	are	be	AUX
taxlaw-8368	302	6	generally	generally	ADV
taxlaw-8368	302	7	a	a	DET
taxlaw-8368	302	8	percentage	percentage	NOUN
taxlaw-8368	302	9	of	of	ADP
taxlaw-8368	302	10	the	the	DET
taxlaw-8368	302	11	value	value	NOUN
taxlaw-8368	302	12	of	of	ADP
taxlaw-8368	302	13	the	the	DET
taxlaw-8368	302	14	property	property	NOUN
taxlaw-8368	302	15	taxed	tax	VERB
taxlaw-8368	302	16	under	under	ADP
taxlaw-8368	302	17	rules	rule	NOUN
taxlaw-8368	302	18	that	that	PRON
taxlaw-8368	302	19	base	base	VERB
taxlaw-8368	302	20	the	the	DET
taxlaw-8368	302	21	tax	tax	NOUN
taxlaw-8368	302	22	on	on	ADP
taxlaw-8368	302	23	an	an	DET
taxlaw-8368	302	24	assessed	assess	VERB
taxlaw-8368	302	25	value	value	NOUN
taxlaw-8368	302	26	lower	low	ADJ
taxlaw-8368	302	27	than	than	ADP
taxlaw-8368	302	28	the	the	DET
taxlaw-8368	302	29	fair	fair	ADJ
taxlaw-8368	302	30	value	value	NOUN
taxlaw-8368	302	31	of	of	ADP
taxlaw-8368	302	32	the	the	DET
taxlaw-8368	302	33	property	property	NOUN
taxlaw-8368	302	34	.	.	PUNCT
taxlaw-8368	303	1	for	for	ADP
taxlaw-8368	303	2	example	example	NOUN
taxlaw-8368	303	3	,	,	PUNCT
taxlaw-8368	303	4	the	the	DET
taxlaw-8368	303	5	assessment	assessment	NOUN
taxlaw-8368	303	6	formula	formula	NOUN
taxlaw-8368	303	7	in	in	ADP
taxlaw-8368	303	8	missouri	missouri	PROPN
taxlaw-8368	303	9	for	for	ADP
taxlaw-8368	303	10	residential	residential	ADJ
taxlaw-8368	303	11	property	property	NOUN
taxlaw-8368	303	12	uses	use	VERB
taxlaw-8368	303	13	19	19	NUM
taxlaw-8368	303	14	%	%	NOUN
taxlaw-8368	303	15	of	of	ADP
taxlaw-8368	303	16	the	the	DET
taxlaw-8368	303	17	appraised	appraise	VERB
taxlaw-8368	303	18	value	value	NOUN
taxlaw-8368	303	19	of	of	ADP
taxlaw-8368	303	20	the	the	DET
taxlaw-8368	303	21	property	property	NOUN
taxlaw-8368	303	22	as	as	ADP
taxlaw-8368	303	23	the	the	DET
taxlaw-8368	303	24	base	base	NOUN
taxlaw-8368	303	25	for	for	ADP
taxlaw-8368	303	26	real	real	ADJ
taxlaw-8368	303	27	property	property	NOUN
taxlaw-8368	303	28	tax	tax	NOUN
taxlaw-8368	303	29	.	.	PUNCT
taxlaw-8368	304	1	the	the	DET
taxlaw-8368	304	2	percentage	percentage	NOUN
taxlaw-8368	304	3	used	use	VERB
taxlaw-8368	304	4	for	for	ADP
taxlaw-8368	304	5	commercial	commercial	ADJ
taxlaw-8368	304	6	property	property	NOUN
taxlaw-8368	304	7	is	be	AUX
taxlaw-8368	304	8	32	32	NUM
taxlaw-8368	304	9	%	%	NOUN
taxlaw-8368	304	10	and	and	CCONJ
taxlaw-8368	304	11	the	the	DET
taxlaw-8368	304	12	percentage	percentage	NOUN
taxlaw-8368	304	13	used	use	VERB
taxlaw-8368	304	14	for	for	ADP
taxlaw-8368	304	15	farm	farm	NOUN
taxlaw-8368	304	16	property	property	NOUN
taxlaw-8368	304	17	is	be	AUX
taxlaw-8368	304	18	12	12	NUM
taxlaw-8368	304	19	%	%	NOUN
taxlaw-8368	304	20	.	.	PUNCT
taxlaw-8368	305	1	mo	mo	PROPN
taxlaw-8368	305	2	.	.	PROPN
taxlaw-8368	305	3	state	state	PROPN
taxlaw-8368	305	4	tax	tax	NOUN
taxlaw-8368	305	5	comm’n	comm’n	NOUN
taxlaw-8368	305	6	,	,	PUNCT
taxlaw-8368	305	7	property	property	NOUN
taxlaw-8368	305	8	reassessment	reassessment	NOUN
taxlaw-8368	305	9	and	and	CCONJ
taxlaw-8368	305	10	taxation	taxation	NOUN
taxlaw-8368	305	11	pamphlet	pamphlet	NOUN
taxlaw-8368	305	12	4	4	NUM
taxlaw-8368	305	13	(	(	PUNCT
taxlaw-8368	305	14	2017	2017	NUM
taxlaw-8368	305	15	)	)	PUNCT
taxlaw-8368	305	16	,	,	PUNCT
taxlaw-8368	305	17	https://stc.mo.gov/wp-content/uploads/sites/5/2017/01	https://stc.mo.gov/wp-content/uploads/sites/5/2017/01	NOUN
taxlaw-8368	305	18	/property	/property	NOUN
taxlaw-8368	305	19	-	-	PUNCT
taxlaw-8368	305	20	reassessment	reassessment	NOUN
taxlaw-8368	305	21	-	-	PUNCT
taxlaw-8368	305	22	pamphlet-1	pamphlet-1	NUM
taxlaw-8368	305	23	-	-	PUNCT
taxlaw-8368	305	24	18	18	NUM
taxlaw-8368	305	25	-	-	PUNCT
taxlaw-8368	305	26	16.pdf	16.pdf	PROPN
taxlaw-8368	305	27	[	[	X
taxlaw-8368	305	28	https://perma.cc/k5ys-7fzx	https://perma.cc/k5ys-7fzx	X
taxlaw-8368	305	29	]	]	X
taxlaw-8368	305	30	(	(	PUNCT
taxlaw-8368	305	31	last	last	ADV
taxlaw-8368	305	32	visited	visit	VERB
taxlaw-8368	305	33	july	july	PROPN
taxlaw-8368	305	34	10	10	NUM
taxlaw-8368	305	35	,	,	PUNCT
taxlaw-8368	305	36	2020	2020	NUM
taxlaw-8368	305	37	)	)	PUNCT
taxlaw-8368	305	38	.	.	PUNCT
taxlaw-8368	306	1	54	54	NUM
taxlaw-8368	306	2	each	each	DET
taxlaw-8368	306	3	state	state	NOUN
taxlaw-8368	306	4	of	of	ADP
taxlaw-8368	306	5	the	the	DET
taxlaw-8368	306	6	u.s	u.s	PROPN
taxlaw-8368	306	7	.	.	PROPN
taxlaw-8368	306	8	has	have	VERB
taxlaw-8368	306	9	its	its	PRON
taxlaw-8368	306	10	own	own	ADJ
taxlaw-8368	306	11	taxing	tax	VERB
taxlaw-8368	306	12	agency	agency	NOUN
taxlaw-8368	306	13	responsible	responsible	ADJ
taxlaw-8368	306	14	for	for	ADP
taxlaw-8368	306	15	state	state	NOUN
taxlaw-8368	306	16	income	income	NOUN
taxlaw-8368	306	17	and	and	CCONJ
taxlaw-8368	306	18	consumption	consumption	NOUN
taxlaw-8368	306	19	taxes	taxis	NOUN
taxlaw-8368	306	20	and	and	CCONJ
taxlaw-8368	306	21	municipalities	municipality	NOUN
taxlaw-8368	306	22	and	and	CCONJ
taxlaw-8368	306	23	other	other	ADJ
taxlaw-8368	306	24	taxing	tax	VERB
taxlaw-8368	306	25	districts	district	NOUN
taxlaw-8368	306	26	with	with	ADP
taxlaw-8368	306	27	their	their	PRON
taxlaw-8368	306	28	own	own	ADJ
taxlaw-8368	306	29	agencies	agency	NOUN
taxlaw-8368	306	30	are	be	AUX
taxlaw-8368	306	31	not	not	PART
taxlaw-8368	306	32	unusual	unusual	ADJ
taxlaw-8368	306	33	.	.	PUNCT
taxlaw-8368	307	1	see	see	VERB
taxlaw-8368	307	2	state	state	NOUN
taxlaw-8368	307	3	tax	tax	NOUN
taxlaw-8368	307	4	agencies	agency	NOUN
taxlaw-8368	307	5	,	,	PUNCT
taxlaw-8368	307	6	fed’n	fed’n	NOUN
taxlaw-8368	307	7	tax	tax	NOUN
taxlaw-8368	307	8	adm’r	adm’r	NOUN
taxlaw-8368	307	9	,	,	PUNCT
taxlaw-8368	307	10	https://www.taxadmin.org/state-tax-agencies	https://www.taxadmin.org/state-tax-agencie	NOUN
taxlaw-8368	307	11	138	138	NUM
taxlaw-8368	307	12	columbia	columbia	PROPN
taxlaw-8368	307	13	journal	journal	PROPN
taxlaw-8368	307	14	of	of	ADP
taxlaw-8368	307	15	tax	tax	NOUN
taxlaw-8368	307	16	law	law	NOUN
taxlaw-8368	308	1	[	[	X
taxlaw-8368	308	2	vol	vol	NOUN
taxlaw-8368	308	3	.	.	PUNCT
taxlaw-8368	309	1	12:126	12:126	NUM
taxlaw-8368	309	2	taxes	taxis	NOUN
taxlaw-8368	309	3	,	,	PUNCT
taxlaw-8368	309	4	value	value	NOUN
taxlaw-8368	309	5	-	-	PUNCT
taxlaw-8368	309	6	added	add	VERB
taxlaw-8368	309	7	taxes	taxis	NOUN
taxlaw-8368	309	8	,	,	PUNCT
taxlaw-8368	309	9	and	and	CCONJ
taxlaw-8368	309	10	often	often	ADV
taxlaw-8368	309	11	property	property	NOUN
taxlaw-8368	309	12	taxes	taxis	NOUN
taxlaw-8368	309	13	,	,	PUNCT
taxlaw-8368	309	14	centrally.55	centrally.55	NOUN
taxlaw-8368	309	15	rates	rate	NOUN
taxlaw-8368	309	16	of	of	ADP
taxlaw-8368	309	17	tax	tax	NOUN
taxlaw-8368	309	18	and	and	CCONJ
taxlaw-8368	309	19	property	property	NOUN
taxlaw-8368	309	20	values	value	NOUN
taxlaw-8368	309	21	may	may	AUX
taxlaw-8368	309	22	vary	vary	VERB
taxlaw-8368	309	23	regionally	regionally	ADV
taxlaw-8368	309	24	,	,	PUNCT
taxlaw-8368	309	25	but	but	CCONJ
taxlaw-8368	309	26	the	the	DET
taxlaw-8368	309	27	central	central	ADJ
taxlaw-8368	309	28	authority	authority	NOUN
taxlaw-8368	309	29	distributes	distribute	VERB
taxlaw-8368	309	30	the	the	DET
taxlaw-8368	309	31	tax	tax	NOUN
taxlaw-8368	309	32	collected	collect	VERB
taxlaw-8368	309	33	among	among	ADP
taxlaw-8368	309	34	the	the	DET
taxlaw-8368	309	35	regional	regional	ADJ
taxlaw-8368	309	36	governmental	governmental	ADJ
taxlaw-8368	309	37	units	unit	NOUN
taxlaw-8368	309	38	providing	provide	VERB
taxlaw-8368	309	39	services	service	NOUN
taxlaw-8368	309	40	and	and	CCONJ
taxlaw-8368	309	41	often	often	ADV
taxlaw-8368	309	42	has	have	VERB
taxlaw-8368	309	43	responsibility	responsibility	NOUN
taxlaw-8368	309	44	for	for	ADP
taxlaw-8368	309	45	the	the	DET
taxlaw-8368	309	46	enforcement	enforcement	NOUN
taxlaw-8368	309	47	of	of	ADP
taxlaw-8368	309	48	taxes	taxis	NOUN
taxlaw-8368	309	49	,	,	PUNCT
taxlaw-8368	309	50	even	even	ADV
taxlaw-8368	309	51	if	if	SCONJ
taxlaw-8368	309	52	local	local	ADJ
taxlaw-8368	309	53	governments	government	NOUN
taxlaw-8368	309	54	determine	determine	VERB
taxlaw-8368	309	55	the	the	DET
taxlaw-8368	309	56	expenditure	expenditure	NOUN
taxlaw-8368	309	57	of	of	ADP
taxlaw-8368	309	58	the	the	DET
taxlaw-8368	309	59	tax	tax	NOUN
taxlaw-8368	309	60	collected	collect	VERB
taxlaw-8368	309	61	.	.	PUNCT
taxlaw-8368	310	1	while	while	SCONJ
taxlaw-8368	310	2	the	the	DET
taxlaw-8368	310	3	taxing	tax	VERB
taxlaw-8368	310	4	district	district	NOUN
taxlaw-8368	310	5	may	may	AUX
taxlaw-8368	310	6	set	set	VERB
taxlaw-8368	310	7	the	the	DET
taxlaw-8368	310	8	rate	rate	NOUN
taxlaw-8368	310	9	applicable	applicable	ADJ
taxlaw-8368	310	10	to	to	ADP
taxlaw-8368	310	11	the	the	DET
taxlaw-8368	310	12	taxed	tax	VERB
taxlaw-8368	310	13	property	property	NOUN
taxlaw-8368	310	14	in	in	ADP
taxlaw-8368	310	15	st	st	PROPN
taxlaw-8368	310	16	.	.	PROPN
taxlaw-8368	310	17	louis	louis	PROPN
taxlaw-8368	310	18	county	county	PROPN
taxlaw-8368	310	19	,	,	PUNCT
taxlaw-8368	310	20	state	state	NOUN
taxlaw-8368	310	21	constitutional	constitutional	ADJ
taxlaw-8368	310	22	tax	tax	NOUN
taxlaw-8368	310	23	limitations	limitation	NOUN
taxlaw-8368	310	24	require	require	VERB
taxlaw-8368	310	25	a	a	DET
taxlaw-8368	310	26	public	public	ADJ
taxlaw-8368	310	27	vote	vote	NOUN
taxlaw-8368	310	28	before	before	SCONJ
taxlaw-8368	310	29	a	a	DET
taxlaw-8368	310	30	taxing	tax	VERB
taxlaw-8368	310	31	district	district	NOUN
taxlaw-8368	310	32	may	may	AUX
taxlaw-8368	310	33	increase	increase	VERB
taxlaw-8368	310	34	a	a	DET
taxlaw-8368	310	35	tax	tax	NOUN
taxlaw-8368	310	36	rate,56	rate,56	NOUN
taxlaw-8368	310	37	and	and	CCONJ
taxlaw-8368	310	38	initiatives	initiative	NOUN
taxlaw-8368	310	39	to	to	PART
taxlaw-8368	310	40	increase	increase	VERB
taxlaw-8368	310	41	a	a	DET
taxlaw-8368	310	42	tax	tax	NOUN
taxlaw-8368	310	43	might	might	AUX
taxlaw-8368	310	44	succeed	succeed	VERB
taxlaw-8368	310	45	in	in	ADP
taxlaw-8368	310	46	one	one	NUM
taxlaw-8368	310	47	district	district	NOUN
taxlaw-8368	310	48	but	but	CCONJ
taxlaw-8368	310	49	fail	fail	VERB
taxlaw-8368	310	50	in	in	ADP
taxlaw-8368	310	51	another	another	DET
taxlaw-8368	310	52	overlapping	overlap	VERB
taxlaw-8368	310	53	district	district	NOUN
taxlaw-8368	310	54	.	.	PUNCT
taxlaw-8368	311	1	the	the	DET
taxlaw-8368	311	2	multiplicity	multiplicity	NOUN
taxlaw-8368	311	3	of	of	ADP
taxlaw-8368	311	4	rates	rate	NOUN
taxlaw-8368	311	5	and	and	CCONJ
taxlaw-8368	311	6	countydetermined	countydetermine	VERB
taxlaw-8368	311	7	property	property	NOUN
taxlaw-8368	311	8	values	value	NOUN
taxlaw-8368	311	9	means	mean	VERB
taxlaw-8368	311	10	that	that	SCONJ
taxlaw-8368	311	11	the	the	DET
taxlaw-8368	311	12	governmental	governmental	ADJ
taxlaw-8368	311	13	services	service	NOUN
taxlaw-8368	311	14	in	in	ADP
taxlaw-8368	311	15	one	one	NUM
taxlaw-8368	311	16	location	location	NOUN
taxlaw-8368	311	17	may	may	AUX
taxlaw-8368	311	18	differ	differ	VERB
taxlaw-8368	311	19	significantly	significantly	ADV
taxlaw-8368	311	20	from	from	ADP
taxlaw-8368	311	21	the	the	DET
taxlaw-8368	311	22	services	service	NOUN
taxlaw-8368	311	23	in	in	ADP
taxlaw-8368	311	24	another	another	DET
taxlaw-8368	311	25	geographically	geographically	ADV
taxlaw-8368	311	26	proximate	proximate	NOUN
taxlaw-8368	311	27	area	area	NOUN
taxlaw-8368	311	28	within	within	ADP
taxlaw-8368	311	29	the	the	DET
taxlaw-8368	311	30	county	county	NOUN
taxlaw-8368	311	31	.	.	PUNCT
taxlaw-8368	312	1	similarly	similarly	ADV
taxlaw-8368	312	2	,	,	PUNCT
taxlaw-8368	312	3	with	with	ADP
taxlaw-8368	312	4	respect	respect	NOUN
taxlaw-8368	312	5	to	to	ADP
taxlaw-8368	312	6	the	the	DET
taxlaw-8368	312	7	state	state	NOUN
taxlaw-8368	312	8	-	-	PUNCT
taxlaw-8368	312	9	administered	administer	VERB
taxlaw-8368	312	10	sales	sale	NOUN
taxlaw-8368	312	11	tax	tax	NOUN
taxlaw-8368	312	12	,	,	PUNCT
taxlaw-8368	312	13	purchases	purchase	NOUN
taxlaw-8368	312	14	of	of	ADP
taxlaw-8368	312	15	identical	identical	ADJ
taxlaw-8368	312	16	items	item	NOUN
taxlaw-8368	312	17	at	at	ADP
taxlaw-8368	312	18	identical	identical	ADJ
taxlaw-8368	312	19	prices	price	NOUN
taxlaw-8368	312	20	in	in	ADP
taxlaw-8368	312	21	two	two	NUM
taxlaw-8368	312	22	stores	store	NOUN
taxlaw-8368	312	23	near	near	ADP
taxlaw-8368	312	24	one	one	NUM
taxlaw-8368	312	25	another	another	PRON
taxlaw-8368	312	26	often	often	ADV
taxlaw-8368	312	27	incur	incur	VERB
taxlaw-8368	312	28	different	different	ADJ
taxlaw-8368	312	29	sales	sale	NOUN
taxlaw-8368	312	30	tax	tax	NOUN
taxlaw-8368	312	31	amounts	amount	NOUN
taxlaw-8368	312	32	because	because	SCONJ
taxlaw-8368	312	33	the	the	DET
taxlaw-8368	312	34	sales	sale	NOUN
taxlaw-8368	312	35	tax	tax	NOUN
taxlaw-8368	312	36	rates	rate	NOUN
taxlaw-8368	312	37	in	in	ADP
taxlaw-8368	312	38	proximate	proximate	NOUN
taxlaw-8368	312	39	jurisdictions	jurisdiction	NOUN
taxlaw-8368	312	40	may	may	AUX
taxlaw-8368	312	41	differ	differ	VERB
taxlaw-8368	312	42	.	.	PUNCT
taxlaw-8368	313	1	rates	rate	NOUN
taxlaw-8368	313	2	of	of	ADP
taxlaw-8368	313	3	tax	tax	NOUN
taxlaw-8368	313	4	are	be	AUX
taxlaw-8368	313	5	not	not	PART
taxlaw-8368	313	6	harmonized	harmonized	ADJ
taxlaw-8368	313	7	,	,	PUNCT
taxlaw-8368	313	8	but	but	CCONJ
taxlaw-8368	313	9	the	the	DET
taxlaw-8368	313	10	state	state	NOUN
taxlaw-8368	313	11	constitution	constitution	NOUN
taxlaw-8368	313	12	limits	limit	VERB
taxlaw-8368	313	13	the	the	DET
taxlaw-8368	313	14	rates	rate	NOUN
taxlaw-8368	313	15	municipalities	municipality	NOUN
taxlaw-8368	313	16	and	and	CCONJ
taxlaw-8368	313	17	other	other	ADJ
taxlaw-8368	313	18	taxing	tax	VERB
taxlaw-8368	313	19	districts	district	NOUN
taxlaw-8368	313	20	may	may	AUX
taxlaw-8368	313	21	impose.57	impose.57	VERB
taxlaw-8368	313	22	the	the	DET
taxlaw-8368	313	23	legislature	legislature	NOUN
taxlaw-8368	313	24	may	may	AUX
taxlaw-8368	313	25	impose	impose	VERB
taxlaw-8368	313	26	other	other	ADJ
taxlaw-8368	313	27	limitations	limitation	NOUN
taxlaw-8368	313	28	on	on	ADP
taxlaw-8368	313	29	permissible	permissible	ADJ
taxlaw-8368	313	30	rates	rate	NOUN
taxlaw-8368	313	31	separate	separate	ADJ
taxlaw-8368	313	32	from	from	ADP
taxlaw-8368	313	33	the	the	DET
taxlaw-8368	313	34	constitutional	constitutional	ADJ
taxlaw-8368	313	35	limitations.58	limitations.58	NOUN
taxlaw-8368	313	36	the	the	DET
taxlaw-8368	313	37	result	result	NOUN
taxlaw-8368	313	38	of	of	ADP
taxlaw-8368	313	39	multiple	multiple	ADJ
taxlaw-8368	313	40	taxing	tax	VERB
taxlaw-8368	313	41	jurisdictions	jurisdiction	NOUN
taxlaw-8368	313	42	in	in	ADP
taxlaw-8368	313	43	a	a	DET
taxlaw-8368	313	44	relatively	relatively	ADV
taxlaw-8368	313	45	small	small	ADJ
taxlaw-8368	313	46	geographic	geographic	ADJ
taxlaw-8368	313	47	area59	area59	NOUN
taxlaw-8368	313	48	is	be	AUX
taxlaw-8368	313	49	visible	visible	ADJ
taxlaw-8368	313	50	in	in	ADP
taxlaw-8368	313	51	the	the	DET
taxlaw-8368	313	52	levels	level	NOUN
taxlaw-8368	313	53	of	of	ADP
taxlaw-8368	313	54	school	school	NOUN
taxlaw-8368	313	55	funding	funding	NOUN
taxlaw-8368	313	56	that	that	PRON
taxlaw-8368	313	57	impact	impact	VERB
taxlaw-8368	313	58	the	the	DET
taxlaw-8368	313	59	educational	educational	ADJ
taxlaw-8368	313	60	services	service	NOUN
taxlaw-8368	313	61	for	for	ADP
taxlaw-8368	313	62	children	child	NOUN
taxlaw-8368	313	63	in	in	ADP
taxlaw-8368	313	64	st	st	PROPN
taxlaw-8368	313	65	.	.	PROPN
taxlaw-8368	313	66	louis	louis	PROPN
taxlaw-8368	313	67	county.60	county.60	PROPN
taxlaw-8368	313	68	some	some	DET
taxlaw-8368	313	69	public	public	ADJ
taxlaw-8368	313	70	-	-	PUNCT
taxlaw-8368	313	71	school	school	NOUN
taxlaw-8368	313	72	districts	district	NOUN
taxlaw-8368	313	73	become	become	VERB
taxlaw-8368	313	74	desirable	desirable	ADJ
taxlaw-8368	313	75	places	place	NOUN
taxlaw-8368	313	76	to	to	PART
taxlaw-8368	313	77	live	live	VERB
taxlaw-8368	313	78	because	because	SCONJ
taxlaw-8368	313	79	they	they	PRON
taxlaw-8368	313	80	offer	offer	VERB
taxlaw-8368	313	81	well	well	ADV
taxlaw-8368	313	82	-	-	PUNCT
taxlaw-8368	313	83	funded	fund	VERB
taxlaw-8368	313	84	,	,	PUNCT
taxlaw-8368	313	85	high	high	ADJ
taxlaw-8368	313	86	-	-	PUNCT
taxlaw-8368	313	87	quality	quality	NOUN
taxlaw-8368	313	88	public	public	ADJ
taxlaw-8368	313	89	education	education	NOUN
taxlaw-8368	313	90	while	while	SCONJ
taxlaw-8368	313	91	others	other	NOUN
taxlaw-8368	313	92	are	be	AUX
taxlaw-8368	313	93	lacking	lack	VERB
taxlaw-8368	313	94	in	in	ADP
taxlaw-8368	313	95	quality	quality	NOUN
taxlaw-8368	313	96	and	and	CCONJ
taxlaw-8368	313	97	even	even	ADV
taxlaw-8368	313	98	may	may	AUX
taxlaw-8368	313	99	fail	fail	VERB
taxlaw-8368	313	100	to	to	PART
taxlaw-8368	313	101	meet	meet	VERB
taxlaw-8368	313	102	state	state	NOUN
taxlaw-8368	313	103	educational	educational	ADJ
taxlaw-8368	313	104	standards.61	standards.61	NOUN
taxlaw-8368	313	105	educational	educational	ADJ
taxlaw-8368	313	106	disparities	disparity	NOUN
taxlaw-8368	313	107	across	across	ADP
taxlaw-8368	313	108	st	st	PROPN
taxlaw-8368	313	109	.	.	PROPN
taxlaw-8368	314	1	[	[	X
taxlaw-8368	314	2	https://perma.cc/y5yv-9u4l	https://perma.cc/y5yv-9u4l	X
taxlaw-8368	314	3	]	]	PUNCT
taxlaw-8368	314	4	.	.	PUNCT
taxlaw-8368	315	1	for	for	ADP
taxlaw-8368	315	2	example	example	NOUN
taxlaw-8368	315	3	,	,	PUNCT
taxlaw-8368	315	4	the	the	DET
taxlaw-8368	315	5	city	city	NOUN
taxlaw-8368	315	6	of	of	ADP
taxlaw-8368	315	7	st	st	PROPN
taxlaw-8368	315	8	.	.	PROPN
taxlaw-8368	315	9	louis	louis	PROPN
taxlaw-8368	315	10	is	be	AUX
taxlaw-8368	315	11	not	not	PART
taxlaw-8368	315	12	part	part	NOUN
taxlaw-8368	315	13	of	of	ADP
taxlaw-8368	315	14	st	st	PROPN
taxlaw-8368	315	15	.	.	PROPN
taxlaw-8368	315	16	louis	louis	PROPN
taxlaw-8368	315	17	county	county	NOUN
taxlaw-8368	315	18	and	and	CCONJ
taxlaw-8368	315	19	has	have	VERB
taxlaw-8368	315	20	its	its	PRON
taxlaw-8368	315	21	own	own	ADJ
taxlaw-8368	315	22	collector	collector	NOUN
taxlaw-8368	315	23	of	of	ADP
taxlaw-8368	315	24	revenue	revenue	NOUN
taxlaw-8368	315	25	responsible	responsible	ADJ
taxlaw-8368	315	26	for	for	ADP
taxlaw-8368	315	27	the	the	DET
taxlaw-8368	315	28	city	city	NOUN
taxlaw-8368	315	29	earnings	earning	NOUN
taxlaw-8368	315	30	tax	tax	NOUN
taxlaw-8368	315	31	as	as	ADV
taxlaw-8368	315	32	well	well	ADV
taxlaw-8368	315	33	as	as	ADP
taxlaw-8368	315	34	ad	ad	NOUN
taxlaw-8368	315	35	valorem	valorem	VERB
taxlaw-8368	315	36	property	property	NOUN
taxlaw-8368	315	37	taxes	taxis	NOUN
taxlaw-8368	315	38	.	.	PUNCT
taxlaw-8368	316	1	see	see	VERB
taxlaw-8368	316	2	supra	supra	PROPN
taxlaw-8368	316	3	note	note	PROPN
taxlaw-8368	316	4	52	52	NUM
taxlaw-8368	316	5	.	.	PUNCT
taxlaw-8368	317	1	55	55	NUM
taxlaw-8368	318	1	the	the	DET
taxlaw-8368	318	2	eu	eu	PROPN
taxlaw-8368	318	3	member	member	NOUN
taxlaw-8368	318	4	states	state	NOUN
taxlaw-8368	318	5	collect	collect	VERB
taxlaw-8368	318	6	most	most	ADJ
taxlaw-8368	318	7	or	or	CCONJ
taxlaw-8368	318	8	all	all	PRON
taxlaw-8368	318	9	taxes	taxis	NOUN
taxlaw-8368	318	10	centrally	centrally	ADV
taxlaw-8368	318	11	even	even	ADV
taxlaw-8368	318	12	where	where	SCONJ
taxlaw-8368	318	13	sub	sub	NOUN
taxlaw-8368	318	14	-	-	NOUN
taxlaw-8368	318	15	jurisdictions	jurisdiction	NOUN
taxlaw-8368	318	16	impose	impose	VERB
taxlaw-8368	318	17	differing	differ	VERB
taxlaw-8368	318	18	rates	rate	NOUN
taxlaw-8368	318	19	in	in	ADP
taxlaw-8368	318	20	addition	addition	NOUN
taxlaw-8368	318	21	to	to	ADP
taxlaw-8368	318	22	the	the	DET
taxlaw-8368	318	23	national	national	ADJ
taxlaw-8368	318	24	rate	rate	NOUN
taxlaw-8368	318	25	.	.	PUNCT
taxlaw-8368	319	1	see	see	VERB
taxlaw-8368	319	2	about	about	ADP
taxlaw-8368	319	3	us	we	PRON
taxlaw-8368	319	4	,	,	PUNCT
taxlaw-8368	319	5	hm	hm	INTJ
taxlaw-8368	319	6	revenue	revenue	NOUN
taxlaw-8368	319	7	&	&	CCONJ
taxlaw-8368	319	8	customs	custom	NOUN
taxlaw-8368	319	9	,	,	PUNCT
taxlaw-8368	319	10	https://www.gov.uk/government/organisations/hm-revenue-customs/about	https://www.gov.uk/government/organisations/hm-revenue-customs/about	PUNCT
taxlaw-8368	320	1	(	(	PUNCT
taxlaw-8368	320	2	last	last	ADV
taxlaw-8368	320	3	visited	visit	VERB
taxlaw-8368	320	4	june	june	PROPN
taxlaw-8368	320	5	26	26	NUM
taxlaw-8368	320	6	,	,	PUNCT
taxlaw-8368	320	7	2020	2020	NUM
taxlaw-8368	320	8	)	)	PUNCT
taxlaw-8368	320	9	(	(	PUNCT
taxlaw-8368	320	10	uk	uk	PROPN
taxlaw-8368	320	11	’s	’s	PART
taxlaw-8368	320	12	central	central	ADJ
taxlaw-8368	320	13	tax	tax	NOUN
taxlaw-8368	320	14	,	,	PUNCT
taxlaw-8368	320	15	payments	payment	NOUN
taxlaw-8368	320	16	and	and	CCONJ
taxlaw-8368	320	17	customs	custom	NOUN
taxlaw-8368	320	18	authority	authority	NOUN
taxlaw-8368	320	19	)	)	PUNCT
taxlaw-8368	320	20	;	;	PUNCT
taxlaw-8368	320	21	institutional	institutional	ADJ
taxlaw-8368	320	22	information	information	NOUN
taxlaw-8368	320	23	,	,	PUNCT
taxlaw-8368	320	24	agencia	agencia	PROPN
taxlaw-8368	320	25	tributaria	tributaria	PROPN
taxlaw-8368	320	26	,	,	PUNCT
taxlaw-8368	320	27	https://www.agenciatributaria.es/aeat.internet/en_gb/inicio/la_agencia_tributaria	https://www.agenciatributaria.es/aeat.internet/en_gb/inicio/la_agencia_tributaria	X
taxlaw-8368	320	28	/informacion_institucional	/informacion_institucional	PROPN
taxlaw-8368	320	29	/	/	SYM
taxlaw-8368	320	30	informacion_institucional.shtml	informacion_institucional.shtml	X
taxlaw-8368	321	1	[	[	X
taxlaw-8368	321	2	https://perma.cc/q3al-pf2v	https://perma.cc/q3al-pf2v	X
taxlaw-8368	321	3	]	]	X
taxlaw-8368	321	4	(	(	PUNCT
taxlaw-8368	321	5	last	last	ADV
taxlaw-8368	321	6	visited	visit	VERB
taxlaw-8368	321	7	june	june	PROPN
taxlaw-8368	321	8	26	26	NUM
taxlaw-8368	321	9	,	,	PUNCT
taxlaw-8368	321	10	2020	2020	NUM
taxlaw-8368	321	11	)	)	PUNCT
taxlaw-8368	321	12	;	;	PUNCT
taxlaw-8368	321	13	irish	irish	ADJ
taxlaw-8368	321	14	tax	tax	NOUN
taxlaw-8368	321	15	and	and	CCONJ
taxlaw-8368	321	16	customs	custom	NOUN
taxlaw-8368	321	17	,	,	PUNCT
taxlaw-8368	321	18	revenue	revenue	NOUN
taxlaw-8368	321	19	comm’rs	comm’rs	PROPN
taxlaw-8368	321	20	,	,	PUNCT
taxlaw-8368	321	21	https://www.revenue.ie/en/corporate/information-about-revenue/role-of-revenue/core-business.aspx	https://www.revenue.ie/en/corporate/information-about-revenue/role-of-revenue/core-business.aspx	PROPN
taxlaw-8368	322	1	[	[	X
taxlaw-8368	322	2	https://perma.cc/7sr5-rjlf	https://perma.cc/7sr5-rjlf	X
taxlaw-8368	322	3	]	]	X
taxlaw-8368	322	4	(	(	PUNCT
taxlaw-8368	322	5	last	last	ADV
taxlaw-8368	322	6	visited	visit	VERB
taxlaw-8368	322	7	june	june	PROPN
taxlaw-8368	322	8	26	26	NUM
taxlaw-8368	322	9	,	,	PUNCT
taxlaw-8368	322	10	2020	2020	NUM
taxlaw-8368	322	11	)	)	PUNCT
taxlaw-8368	322	12	.	.	PUNCT
taxlaw-8368	323	1	56	56	NUM
taxlaw-8368	323	2	see	see	VERB
taxlaw-8368	323	3	mo	mo	PROPN
taxlaw-8368	323	4	.	.	PROPN
taxlaw-8368	323	5	const	const	PROPN
taxlaw-8368	323	6	.	.	PUNCT
taxlaw-8368	324	1	art	art	NOUN
taxlaw-8368	324	2	.	.	PUNCT
taxlaw-8368	325	1	x	x	X
taxlaw-8368	325	2	,	,	PUNCT
taxlaw-8368	325	3	§	§	PROPN
taxlaw-8368	325	4	22	22	NUM
taxlaw-8368	325	5	;	;	PUNCT
taxlaw-8368	325	6	see	see	VERB
taxlaw-8368	325	7	also	also	ADV
taxlaw-8368	325	8	ariel	ariel	PROPN
taxlaw-8368	325	9	jurow	jurow	PROPN
taxlaw-8368	325	10	kleiman	kleiman	PROPN
taxlaw-8368	325	11	,	,	PUNCT
taxlaw-8368	325	12	tax	tax	NOUN
taxlaw-8368	325	13	limits	limit	NOUN
taxlaw-8368	325	14	and	and	CCONJ
taxlaw-8368	325	15	the	the	DET
taxlaw-8368	325	16	future	future	NOUN
taxlaw-8368	325	17	of	of	ADP
taxlaw-8368	325	18	local	local	ADJ
taxlaw-8368	325	19	democracy	democracy	NOUN
taxlaw-8368	325	20	,	,	PUNCT
taxlaw-8368	325	21	133	133	NUM
taxlaw-8368	325	22	harv	harv	NOUN
taxlaw-8368	325	23	.	.	PUNCT
taxlaw-8368	326	1	l.	l.	PROPN
taxlaw-8368	326	2	rev	rev	PROPN
taxlaw-8368	326	3	.	.	PROPN
taxlaw-8368	326	4	1884	1884	NUM
taxlaw-8368	326	5	(	(	PUNCT
taxlaw-8368	326	6	2020	2020	NUM
taxlaw-8368	326	7	)	)	PUNCT
taxlaw-8368	326	8	.	.	PUNCT
taxlaw-8368	327	1	57	57	NUM
taxlaw-8368	327	2	see	see	VERB
taxlaw-8368	327	3	mo	mo	PROPN
taxlaw-8368	327	4	.	.	PROPN
taxlaw-8368	327	5	const	const	PROPN
taxlaw-8368	327	6	.	.	PUNCT
taxlaw-8368	328	1	art	art	NOUN
taxlaw-8368	328	2	.	.	PUNCT
taxlaw-8368	329	1	x	x	X
taxlaw-8368	329	2	,	,	PUNCT
taxlaw-8368	329	3	§	§	PROPN
taxlaw-8368	329	4	§	§	PROPN
taxlaw-8368	329	5	8	8	NUM
taxlaw-8368	329	6	,	,	PUNCT
taxlaw-8368	329	7	11	11	NUM
taxlaw-8368	329	8	(	(	PUNCT
taxlaw-8368	329	9	limiting	limit	VERB
taxlaw-8368	329	10	rates	rate	NOUN
taxlaw-8368	329	11	of	of	ADP
taxlaw-8368	329	12	tax	tax	NOUN
taxlaw-8368	329	13	on	on	ADP
taxlaw-8368	329	14	personal	personal	ADJ
taxlaw-8368	329	15	property	property	NOUN
taxlaw-8368	329	16	and	and	CCONJ
taxlaw-8368	329	17	real	real	ADJ
taxlaw-8368	329	18	property	property	NOUN
taxlaw-8368	329	19	,	,	PUNCT
taxlaw-8368	329	20	respectively	respectively	ADV
taxlaw-8368	329	21	)	)	PUNCT
taxlaw-8368	329	22	.	.	PUNCT
taxlaw-8368	330	1	58	58	NUM
taxlaw-8368	330	2	see	see	VERB
taxlaw-8368	330	3	mo	mo	PROPN
taxlaw-8368	330	4	.	.	PROPN
taxlaw-8368	330	5	const	const	PROPN
taxlaw-8368	330	6	.	.	PUNCT
taxlaw-8368	331	1	art	art	NOUN
taxlaw-8368	331	2	.	.	PUNCT
taxlaw-8368	332	1	x	x	X
taxlaw-8368	332	2	,	,	PUNCT
taxlaw-8368	332	3	§	§	PROPN
taxlaw-8368	332	4	10(c	10(c	NUM
taxlaw-8368	332	5	)	)	PUNCT
taxlaw-8368	332	6	(	(	PUNCT
taxlaw-8368	332	7	power	power	NOUN
taxlaw-8368	332	8	of	of	ADP
taxlaw-8368	332	9	the	the	DET
taxlaw-8368	332	10	legislature	legislature	NOUN
taxlaw-8368	332	11	to	to	PART
taxlaw-8368	332	12	limit	limit	VERB
taxlaw-8368	332	13	tax	tax	NOUN
taxlaw-8368	332	14	)	)	PUNCT
taxlaw-8368	332	15	.	.	PUNCT
taxlaw-8368	333	1	59	59	NUM
taxlaw-8368	333	2	see	see	VERB
taxlaw-8368	333	3	,	,	PUNCT
taxlaw-8368	333	4	for	for	ADP
taxlaw-8368	333	5	example	example	NOUN
taxlaw-8368	333	6	,	,	PUNCT
taxlaw-8368	333	7	st	st	PROPN
taxlaw-8368	333	8	.	.	PROPN
taxlaw-8368	333	9	louis	louis	PROPN
taxlaw-8368	333	10	county	county	PROPN
taxlaw-8368	333	11	,	,	PUNCT
taxlaw-8368	333	12	which	which	PRON
taxlaw-8368	333	13	is	be	AUX
taxlaw-8368	333	14	less	less	ADJ
taxlaw-8368	333	15	than	than	ADP
taxlaw-8368	333	16	one	one	NUM
taxlaw-8368	333	17	percent	percent	NOUN
taxlaw-8368	333	18	of	of	ADP
taxlaw-8368	333	19	the	the	DET
taxlaw-8368	333	20	land	land	NOUN
taxlaw-8368	333	21	area	area	NOUN
taxlaw-8368	333	22	of	of	ADP
taxlaw-8368	333	23	missouri	missouri	PROPN
taxlaw-8368	333	24	but	but	CCONJ
taxlaw-8368	333	25	has	have	VERB
taxlaw-8368	333	26	nearly	nearly	ADV
taxlaw-8368	333	27	20	20	NUM
taxlaw-8368	333	28	percent	percent	NOUN
taxlaw-8368	333	29	of	of	ADP
taxlaw-8368	333	30	the	the	DET
taxlaw-8368	333	31	missouri	missouri	PROPN
taxlaw-8368	333	32	state	state	NOUN
taxlaw-8368	333	33	population	population	NOUN
taxlaw-8368	333	34	and	and	CCONJ
taxlaw-8368	333	35	more	more	ADJ
taxlaw-8368	333	36	than	than	ADP
taxlaw-8368	333	37	three	three	NUM
taxlaw-8368	333	38	percent	percent	NOUN
taxlaw-8368	333	39	of	of	ADP
taxlaw-8368	333	40	the	the	DET
taxlaw-8368	333	41	state	state	NOUN
taxlaw-8368	333	42	’s	’s	PART
taxlaw-8368	333	43	6,000	6,000	NUM
taxlaw-8368	333	44	special	special	ADJ
taxlaw-8368	333	45	taxing	tax	VERB
taxlaw-8368	333	46	districts	district	NOUN
taxlaw-8368	333	47	.	.	PUNCT
taxlaw-8368	334	1	sales	sale	NOUN
taxlaw-8368	334	2	tax	tax	NOUN
taxlaw-8368	334	3	jurisdiction	jurisdiction	NOUN
taxlaw-8368	334	4	maps	map	NOUN
taxlaw-8368	334	5	,	,	PUNCT
taxlaw-8368	334	6	mo	mo	PROPN
taxlaw-8368	334	7	.	.	PROPN
taxlaw-8368	334	8	dep’t	dep’t	PROPN
taxlaw-8368	334	9	of	of	ADP
taxlaw-8368	334	10	revenue	revenue	NOUN
taxlaw-8368	334	11	,	,	PUNCT
taxlaw-8368	334	12	https://mogov.maps.arcgis.com/apps/mapseries/index.html?appid=22cc45ec926e4f94a1f41027b1b	https://mogov.maps.arcgis.com/apps/mapseries/index.html?appid=22cc45ec926e4f94a1f41027b1b	PROPN
taxlaw-8368	334	13	edb0e	edb0e	PROPN
taxlaw-8368	335	1	[	[	X
taxlaw-8368	335	2	https://perma.cc/6m5p-e9d8	https://perma.cc/6m5p-e9d8	X
taxlaw-8368	335	3	]	]	X
taxlaw-8368	335	4	(	(	PUNCT
taxlaw-8368	335	5	last	last	ADV
taxlaw-8368	335	6	visited	visit	VERB
taxlaw-8368	335	7	july	july	PROPN
taxlaw-8368	335	8	10	10	NUM
taxlaw-8368	335	9	,	,	PUNCT
taxlaw-8368	335	10	2020	2020	NUM
taxlaw-8368	335	11	)	)	PUNCT
taxlaw-8368	335	12	.	.	PUNCT
taxlaw-8368	336	1	60	60	NUM
taxlaw-8368	336	2	quality	quality	NOUN
taxlaw-8368	336	3	of	of	ADP
taxlaw-8368	336	4	education	education	NOUN
taxlaw-8368	336	5	of	of	ADP
taxlaw-8368	336	6	course	course	NOUN
taxlaw-8368	336	7	is	be	AUX
taxlaw-8368	336	8	not	not	PART
taxlaw-8368	336	9	solely	solely	ADV
taxlaw-8368	336	10	a	a	DET
taxlaw-8368	336	11	function	function	NOUN
taxlaw-8368	336	12	of	of	ADP
taxlaw-8368	336	13	funding	funding	NOUN
taxlaw-8368	336	14	,	,	PUNCT
taxlaw-8368	336	15	but	but	CCONJ
taxlaw-8368	336	16	better	well	ADJ
taxlaw-8368	336	17	funding	funding	NOUN
taxlaw-8368	336	18	generally	generally	ADV
taxlaw-8368	336	19	contributes	contribute	VERB
taxlaw-8368	336	20	to	to	ADP
taxlaw-8368	336	21	a	a	DET
taxlaw-8368	336	22	better	well	ADJ
taxlaw-8368	336	23	educational	educational	ADJ
taxlaw-8368	336	24	product	product	NOUN
taxlaw-8368	336	25	.	.	PUNCT
taxlaw-8368	337	1	61	61	NUM
taxlaw-8368	337	2	in	in	ADP
taxlaw-8368	337	3	2019	2019	NUM
taxlaw-8368	337	4	,	,	PUNCT
taxlaw-8368	337	5	the	the	DET
taxlaw-8368	337	6	county	county	NOUN
taxlaw-8368	337	7	school	school	NOUN
taxlaw-8368	337	8	districts	district	NOUN
taxlaw-8368	337	9	of	of	ADP
taxlaw-8368	337	10	brentwood	brentwood	NOUN
taxlaw-8368	337	11	and	and	CCONJ
taxlaw-8368	337	12	jennings	jennings	PROPN
taxlaw-8368	337	13	represent	represent	VERB
taxlaw-8368	337	14	the	the	DET
taxlaw-8368	337	15	extremes	extreme	NOUN
taxlaw-8368	337	16	.	.	PUNCT
taxlaw-8368	338	1	measured	measure	VERB
taxlaw-8368	338	2	by	by	ADP
taxlaw-8368	338	3	dollars	dollar	NOUN
taxlaw-8368	338	4	per	per	ADP
taxlaw-8368	338	5	average	average	ADJ
taxlaw-8368	338	6	daily	daily	ADJ
taxlaw-8368	338	7	attendance	attendance	NOUN
taxlaw-8368	338	8	,	,	PUNCT
taxlaw-8368	338	9	brentwood	brentwood	NOUN
taxlaw-8368	338	10	with	with	ADP
taxlaw-8368	338	11	$	$	SYM
taxlaw-8368	338	12	19,035	19,035	NUM
taxlaw-8368	338	13	had	have	VERB
taxlaw-8368	338	14	nearly	nearly	ADV
taxlaw-8368	338	15	twice	twice	DET
taxlaw-8368	338	16	the	the	DET
taxlaw-8368	338	17	funding	funding	NOUN
taxlaw-8368	338	18	of	of	ADP
taxlaw-8368	338	19	the	the	DET
taxlaw-8368	338	20	jennings	jennings	PROPN
taxlaw-8368	338	21	district	district	PROPN
taxlaw-8368	338	22	with	with	ADP
taxlaw-8368	338	23	$	$	SYM
taxlaw-8368	338	24	10,676	10,676	NUM
taxlaw-8368	338	25	.	.	PUNCT
taxlaw-8368	339	1	building	building	NOUN
taxlaw-8368	339	2	level	level	NOUN
taxlaw-8368	339	3	per	per	ADP
taxlaw-8368	339	4	pupil	pupil	NOUN
taxlaw-8368	339	5	expenditures	expenditure	NOUN
taxlaw-8368	339	6	2019	2019	NUM
taxlaw-8368	339	7	report	report	NOUN
taxlaw-8368	339	8	,	,	PUNCT
taxlaw-8368	339	9	mo	mo	PROPN
taxlaw-8368	339	10	.	.	PROPN
taxlaw-8368	339	11	dep’t	dep’t	PROPN
taxlaw-8368	339	12	of	of	ADP
taxlaw-8368	339	13	elementary	elementary	PROPN
taxlaw-8368	339	14	&	&	CCONJ
taxlaw-8368	339	15	secondary	secondary	ADJ
taxlaw-8368	339	16	educ	educ	PROPN
taxlaw-8368	339	17	.	.	PUNCT
taxlaw-8368	340	1	,	,	PUNCT
taxlaw-8368	340	2	https://stateofmissouri.app.box.com/s	https://stateofmissouri.app.box.com/s	PROPN
taxlaw-8368	340	3	/1nvymfovyruscbmcte1b8dn838mpndlh	/1nvymfovyruscbmcte1b8dn838mpndlh	NOUN
taxlaw-8368	340	4	/	/	SYM
taxlaw-8368	340	5	file/573737767611	file/573737767611	NOUN
taxlaw-8368	341	1	[	[	X
taxlaw-8368	341	2	https://perma.cc/3s2q-azym	https://perma.cc/3s2q-azym	X
taxlaw-8368	341	3	]	]	X
taxlaw-8368	341	4	(	(	PUNCT
taxlaw-8368	341	5	last	last	ADV
taxlaw-8368	341	6	visited	visit	VERB
taxlaw-8368	341	7	june	june	PROPN
taxlaw-8368	341	8	17	17	NUM
taxlaw-8368	341	9	,	,	PUNCT
taxlaw-8368	341	10	2020	2020	NUM
taxlaw-8368	341	11	)	)	PUNCT
taxlaw-8368	342	1	[	[	X
taxlaw-8368	342	2	hereinafter	hereinafter	NOUN
taxlaw-8368	342	3	2019	2019	NUM
taxlaw-8368	342	4	building	building	NOUN
taxlaw-8368	342	5	level	level	NOUN
taxlaw-8368	342	6	expenditure	expenditure	NOUN
taxlaw-8368	342	7	report	report	NOUN
taxlaw-8368	342	8	]	]	PUNCT
taxlaw-8368	342	9	.	.	PUNCT
taxlaw-8368	343	1	brentwood	brentwood	PROPN
taxlaw-8368	343	2	is	be	AUX
taxlaw-8368	343	3	a	a	DET
taxlaw-8368	343	4	midcounty	midcounty	NOUN
taxlaw-8368	343	5	district	district	NOUN
taxlaw-8368	343	6	with	with	ADP
taxlaw-8368	343	7	a	a	DET
taxlaw-8368	343	8	predominantly	predominantly	ADV
taxlaw-8368	343	9	white	white	ADJ
taxlaw-8368	343	10	enrollment	enrollment	NOUN
taxlaw-8368	343	11	.	.	PUNCT
taxlaw-8368	344	1	jennings	jennings	PROPN
taxlaw-8368	344	2	is	be	AUX
taxlaw-8368	344	3	a	a	DET
taxlaw-8368	344	4	north	north	NOUN
taxlaw-8368	344	5	county	county	NOUN
taxlaw-8368	344	6	district	district	NOUN
taxlaw-8368	344	7	with	with	ADP
taxlaw-8368	344	8	a	a	DET
taxlaw-8368	344	9	2021	2021	NUM
taxlaw-8368	344	10	]	]	PUNCT
taxlaw-8368	344	11	uniform	uniform	ADJ
taxlaw-8368	344	12	international	international	ADJ
taxlaw-8368	344	13	tax	tax	NOUN
taxlaw-8368	344	14	collection	collection	NOUN
taxlaw-8368	344	15	and	and	CCONJ
taxlaw-8368	344	16	distribution	distribution	NOUN
taxlaw-8368	344	17	139	139	NUM
taxlaw-8368	344	18	louis	louis	PROPN
taxlaw-8368	344	19	county	county	NOUN
taxlaw-8368	344	20	are	be	AUX
taxlaw-8368	344	21	significant	significant	ADJ
taxlaw-8368	344	22	.	.	PUNCT
taxlaw-8368	345	1	in	in	ADP
taxlaw-8368	345	2	several	several	ADJ
taxlaw-8368	345	3	municipalities	municipality	NOUN
taxlaw-8368	345	4	,	,	PUNCT
taxlaw-8368	345	5	children	child	NOUN
taxlaw-8368	345	6	living	live	VERB
taxlaw-8368	345	7	on	on	ADP
taxlaw-8368	345	8	opposite	opposite	ADJ
taxlaw-8368	345	9	sides	side	NOUN
taxlaw-8368	345	10	of	of	ADP
taxlaw-8368	345	11	a	a	DET
taxlaw-8368	345	12	street	street	NOUN
taxlaw-8368	345	13	go	go	VERB
taxlaw-8368	345	14	to	to	ADP
taxlaw-8368	345	15	schools	school	NOUN
taxlaw-8368	345	16	in	in	ADP
taxlaw-8368	345	17	different	different	ADJ
taxlaw-8368	345	18	school	school	NOUN
taxlaw-8368	345	19	districts	district	NOUN
taxlaw-8368	345	20	and	and	CCONJ
taxlaw-8368	345	21	may	may	AUX
taxlaw-8368	345	22	have	have	VERB
taxlaw-8368	345	23	quite	quite	ADV
taxlaw-8368	345	24	different	different	ADJ
taxlaw-8368	345	25	educational	educational	ADJ
taxlaw-8368	345	26	experiences	experience	NOUN
taxlaw-8368	345	27	from	from	ADP
taxlaw-8368	345	28	one	one	NUM
taxlaw-8368	345	29	another	another	DET
taxlaw-8368	345	30	because	because	SCONJ
taxlaw-8368	345	31	one	one	NUM
taxlaw-8368	345	32	school	school	NOUN
taxlaw-8368	345	33	district	district	NOUN
taxlaw-8368	345	34	has	have	VERB
taxlaw-8368	345	35	greater	great	ADJ
taxlaw-8368	345	36	resources	resource	NOUN
taxlaw-8368	345	37	from	from	ADP
taxlaw-8368	345	38	tax	tax	NOUN
taxlaw-8368	345	39	revenue	revenue	NOUN
taxlaw-8368	345	40	than	than	ADP
taxlaw-8368	345	41	the	the	DET
taxlaw-8368	345	42	other	other	ADJ
taxlaw-8368	345	43	.	.	PUNCT
taxlaw-8368	346	1	the	the	DET
taxlaw-8368	346	2	school	school	NOUN
taxlaw-8368	346	3	district	district	NOUN
taxlaw-8368	346	4	disparities	disparity	NOUN
taxlaw-8368	346	5	are	be	AUX
taxlaw-8368	346	6	somewhat	somewhat	ADV
taxlaw-8368	346	7	selfperpetuating	selfperpetuate	VERB
taxlaw-8368	346	8	in	in	ADP
taxlaw-8368	346	9	that	that	SCONJ
taxlaw-8368	346	10	the	the	DET
taxlaw-8368	346	11	perceived	perceive	VERB
taxlaw-8368	346	12	school	school	NOUN
taxlaw-8368	346	13	district	district	NOUN
taxlaw-8368	346	14	quality	quality	NOUN
taxlaw-8368	346	15	affects	affect	VERB
taxlaw-8368	346	16	property	property	NOUN
taxlaw-8368	346	17	values	value	NOUN
taxlaw-8368	346	18	,	,	PUNCT
taxlaw-8368	346	19	causing	cause	VERB
taxlaw-8368	346	20	prices	price	NOUN
taxlaw-8368	346	21	of	of	ADP
taxlaw-8368	346	22	single	single	ADJ
taxlaw-8368	346	23	-	-	PUNCT
taxlaw-8368	346	24	family	family	NOUN
taxlaw-8368	346	25	residences	residence	NOUN
taxlaw-8368	346	26	in	in	ADP
taxlaw-8368	346	27	better	well	ADJ
taxlaw-8368	346	28	school	school	NOUN
taxlaw-8368	346	29	districts	district	NOUN
taxlaw-8368	346	30	to	to	PART
taxlaw-8368	346	31	be	be	AUX
taxlaw-8368	346	32	greater	great	ADJ
taxlaw-8368	346	33	than	than	ADP
taxlaw-8368	346	34	in	in	ADP
taxlaw-8368	346	35	lower	low	ADJ
taxlaw-8368	346	36	quality	quality	NOUN
taxlaw-8368	346	37	districts	district	NOUN
taxlaw-8368	346	38	.	.	PUNCT
taxlaw-8368	347	1	since	since	SCONJ
taxlaw-8368	347	2	real	real	ADJ
taxlaw-8368	347	3	estate	estate	NOUN
taxlaw-8368	347	4	taxes	taxis	NOUN
taxlaw-8368	347	5	are	be	AUX
taxlaw-8368	347	6	based	base	VERB
taxlaw-8368	347	7	on	on	ADP
taxlaw-8368	347	8	property	property	NOUN
taxlaw-8368	347	9	value	value	NOUN
taxlaw-8368	347	10	,	,	PUNCT
taxlaw-8368	347	11	higher	high	ADJ
taxlaw-8368	347	12	value	value	NOUN
taxlaw-8368	347	13	yields	yield	VERB
taxlaw-8368	347	14	more	more	ADJ
taxlaw-8368	347	15	revenue	revenue	NOUN
taxlaw-8368	347	16	,	,	PUNCT
taxlaw-8368	347	17	sometimes	sometimes	ADV
taxlaw-8368	347	18	even	even	ADV
taxlaw-8368	347	19	if	if	SCONJ
taxlaw-8368	347	20	the	the	DET
taxlaw-8368	347	21	tax	tax	NOUN
taxlaw-8368	347	22	rate	rate	NOUN
taxlaw-8368	347	23	is	be	AUX
taxlaw-8368	347	24	lower	low	ADJ
taxlaw-8368	347	25	than	than	ADP
taxlaw-8368	347	26	in	in	ADP
taxlaw-8368	347	27	the	the	DET
taxlaw-8368	347	28	lower	low	ADJ
taxlaw-8368	347	29	quality	quality	NOUN
taxlaw-8368	347	30	school	school	NOUN
taxlaw-8368	347	31	district	district	NOUN
taxlaw-8368	347	32	.	.	PUNCT
taxlaw-8368	348	1	where	where	SCONJ
taxlaw-8368	348	2	resource	resource	NOUN
taxlaw-8368	348	3	disparities	disparity	NOUN
taxlaw-8368	348	4	exist	exist	VERB
taxlaw-8368	348	5	among	among	ADP
taxlaw-8368	348	6	school	school	NOUN
taxlaw-8368	348	7	districts	district	NOUN
taxlaw-8368	348	8	,	,	PUNCT
taxlaw-8368	348	9	disparities	disparity	NOUN
taxlaw-8368	348	10	in	in	ADP
taxlaw-8368	348	11	educational	educational	ADJ
taxlaw-8368	348	12	quality	quality	NOUN
taxlaw-8368	348	13	tend	tend	VERB
taxlaw-8368	348	14	to	to	PART
taxlaw-8368	348	15	follow	follow	VERB
taxlaw-8368	348	16	,	,	PUNCT
taxlaw-8368	348	17	often	often	ADV
taxlaw-8368	348	18	along	along	ADP
taxlaw-8368	348	19	racial	racial	ADJ
taxlaw-8368	348	20	lines	line	NOUN
taxlaw-8368	348	21	.	.	PUNCT
taxlaw-8368	349	1	in	in	ADP
taxlaw-8368	349	2	brown	brown	PROPN
taxlaw-8368	349	3	v.	v.	ADP
taxlaw-8368	349	4	board	board	PROPN
taxlaw-8368	349	5	of	of	ADP
taxlaw-8368	349	6	education	education	NOUN
taxlaw-8368	349	7	of	of	ADP
taxlaw-8368	349	8	topeka,62	topeka,62	NOUN
taxlaw-8368	349	9	the	the	DET
taxlaw-8368	349	10	u.s	u.s	PROPN
taxlaw-8368	349	11	.	.	PROPN
taxlaw-8368	349	12	supreme	supreme	PROPN
taxlaw-8368	349	13	court	court	PROPN
taxlaw-8368	349	14	rejected	reject	VERB
taxlaw-8368	349	15	the	the	DET
taxlaw-8368	349	16	notion	notion	NOUN
taxlaw-8368	349	17	that	that	SCONJ
taxlaw-8368	349	18	segregated	segregated	ADJ
taxlaw-8368	349	19	education	education	NOUN
taxlaw-8368	349	20	could	could	AUX
taxlaw-8368	349	21	provide	provide	VERB
taxlaw-8368	349	22	equal	equal	ADJ
taxlaw-8368	349	23	education	education	NOUN
taxlaw-8368	349	24	and	and	CCONJ
taxlaw-8368	349	25	prohibited	prohibit	VERB
taxlaw-8368	349	26	purportedly	purportedly	ADV
taxlaw-8368	349	27	“	"	PUNCT
taxlaw-8368	349	28	separate	separate	ADJ
taxlaw-8368	349	29	but	but	CCONJ
taxlaw-8368	349	30	equal	equal	ADJ
taxlaw-8368	349	31	”	"	PUNCT
taxlaw-8368	349	32	schools	school	NOUN
taxlaw-8368	349	33	.	.	PUNCT
taxlaw-8368	350	1	remedies	remedy	NOUN
taxlaw-8368	350	2	to	to	PART
taxlaw-8368	350	3	level	level	VERB
taxlaw-8368	350	4	opportunities	opportunity	NOUN
taxlaw-8368	350	5	for	for	ADP
taxlaw-8368	350	6	children	child	NOUN
taxlaw-8368	350	7	have	have	AUX
taxlaw-8368	350	8	proved	prove	VERB
taxlaw-8368	350	9	elusive	elusive	ADJ
taxlaw-8368	350	10	.	.	PUNCT
taxlaw-8368	351	1	in	in	ADP
taxlaw-8368	351	2	some	some	DET
taxlaw-8368	351	3	states	state	NOUN
taxlaw-8368	351	4	,	,	PUNCT
taxlaw-8368	351	5	federal	federal	ADJ
taxlaw-8368	351	6	courts	court	NOUN
taxlaw-8368	351	7	have	have	AUX
taxlaw-8368	351	8	intervened	intervene	VERB
taxlaw-8368	351	9	to	to	PART
taxlaw-8368	351	10	address	address	VERB
taxlaw-8368	351	11	some	some	DET
taxlaw-8368	351	12	educational	educational	ADJ
taxlaw-8368	351	13	disparities	disparity	NOUN
taxlaw-8368	351	14	by	by	ADP
taxlaw-8368	351	15	ordering	order	VERB
taxlaw-8368	351	16	busing	busing	NOUN
taxlaw-8368	351	17	of	of	ADP
taxlaw-8368	351	18	students	student	NOUN
taxlaw-8368	351	19	across	across	ADP
taxlaw-8368	351	20	districts	district	NOUN
taxlaw-8368	351	21	to	to	PART
taxlaw-8368	351	22	remedy	remedy	VERB
taxlaw-8368	351	23	imbalances	imbalance	NOUN
taxlaw-8368	351	24	in	in	ADP
taxlaw-8368	351	25	the	the	DET
taxlaw-8368	351	26	racial	racial	ADJ
taxlaw-8368	351	27	composition	composition	NOUN
taxlaw-8368	351	28	of	of	ADP
taxlaw-8368	351	29	student	student	NOUN
taxlaw-8368	351	30	bodies	body	NOUN
taxlaw-8368	351	31	and	and	CCONJ
taxlaw-8368	351	32	afford	afford	VERB
taxlaw-8368	351	33	lower	low	ADJ
taxlaw-8368	351	34	-	-	PUNCT
taxlaw-8368	351	35	income	income	NOUN
taxlaw-8368	351	36	people	people	NOUN
taxlaw-8368	351	37	—	—	PUNCT
taxlaw-8368	351	38	often	often	ADV
taxlaw-8368	351	39	people	people	NOUN
taxlaw-8368	351	40	of	of	ADP
taxlaw-8368	351	41	color	color	NOUN
taxlaw-8368	351	42	—	—	PUNCT
taxlaw-8368	351	43	better	well	ADJ
taxlaw-8368	351	44	educational	educational	ADJ
taxlaw-8368	351	45	opportunities	opportunity	NOUN
taxlaw-8368	351	46	in	in	ADP
taxlaw-8368	351	47	districts	district	NOUN
taxlaw-8368	351	48	that	that	PRON
taxlaw-8368	351	49	historically	historically	ADV
taxlaw-8368	351	50	had	have	VERB
taxlaw-8368	351	51	little	little	ADJ
taxlaw-8368	351	52	or	or	CCONJ
taxlaw-8368	351	53	no	no	PRON
taxlaw-8368	351	54	racial	racial	ADJ
taxlaw-8368	351	55	diversity.63	diversity.63	PROPN
taxlaw-8368	351	56	to	to	PART
taxlaw-8368	351	57	settle	settle	VERB
taxlaw-8368	351	58	a	a	DET
taxlaw-8368	351	59	lawsuit	lawsuit	NOUN
taxlaw-8368	351	60	,	,	PUNCT
taxlaw-8368	351	61	st	st	PROPN
taxlaw-8368	351	62	.	.	PROPN
taxlaw-8368	351	63	louis	louis	PROPN
taxlaw-8368	351	64	county	county	NOUN
taxlaw-8368	351	65	school	school	NOUN
taxlaw-8368	351	66	districts	district	NOUN
taxlaw-8368	351	67	beginning	begin	VERB
taxlaw-8368	351	68	in	in	ADP
taxlaw-8368	351	69	1982	1982	NUM
taxlaw-8368	351	70	initiated	initiate	VERB
taxlaw-8368	351	71	a	a	DET
taxlaw-8368	351	72	voluntary	voluntary	ADJ
taxlaw-8368	351	73	program	program	NOUN
taxlaw-8368	351	74	busing	bus	VERB
taxlaw-8368	351	75	black	black	ADJ
taxlaw-8368	351	76	students	student	NOUN
taxlaw-8368	351	77	from	from	ADP
taxlaw-8368	351	78	overwhelmingly	overwhelmingly	ADV
taxlaw-8368	351	79	black	black	PROPN
taxlaw-8368	351	80	st	st	PROPN
taxlaw-8368	351	81	.	.	PROPN
taxlaw-8368	351	82	louis	louis	PROPN
taxlaw-8368	351	83	city	city	PROPN
taxlaw-8368	351	84	schools	school	NOUN
taxlaw-8368	351	85	to	to	ADP
taxlaw-8368	351	86	predominately	predominately	ADV
taxlaw-8368	351	87	white	white	ADJ
taxlaw-8368	351	88	schools	school	NOUN
taxlaw-8368	351	89	in	in	ADP
taxlaw-8368	351	90	st	st	PROPN
taxlaw-8368	351	91	.	.	PROPN
taxlaw-8368	351	92	louis	louis	PROPN
taxlaw-8368	351	93	county.64	county.64	PROPN
taxlaw-8368	351	94	revenue	revenue	NOUN
taxlaw-8368	351	95	sharing	sharing	NOUN
taxlaw-8368	351	96	among	among	ADP
taxlaw-8368	351	97	districts	district	NOUN
taxlaw-8368	351	98	or	or	CCONJ
taxlaw-8368	351	99	consolidation	consolidation	NOUN
taxlaw-8368	351	100	of	of	ADP
taxlaw-8368	351	101	districts	district	NOUN
taxlaw-8368	351	102	so	so	SCONJ
taxlaw-8368	351	103	that	that	SCONJ
taxlaw-8368	351	104	all	all	DET
taxlaw-8368	351	105	pupils	pupil	NOUN
taxlaw-8368	351	106	,	,	PUNCT
taxlaw-8368	351	107	even	even	ADV
taxlaw-8368	351	108	in	in	ADP
taxlaw-8368	351	109	a	a	DET
taxlaw-8368	351	110	small	small	ADJ
taxlaw-8368	351	111	county	county	NOUN
taxlaw-8368	351	112	like	like	ADP
taxlaw-8368	351	113	st	st	PROPN
taxlaw-8368	351	114	.	.	PROPN
taxlaw-8368	351	115	louis	louis	PROPN
taxlaw-8368	351	116	,	,	PUNCT
taxlaw-8368	351	117	are	be	AUX
taxlaw-8368	351	118	covered	cover	VERB
taxlaw-8368	351	119	by	by	ADP
taxlaw-8368	351	120	identical	identical	ADJ
taxlaw-8368	351	121	amounts	amount	NOUN
taxlaw-8368	351	122	of	of	ADP
taxlaw-8368	351	123	tax	tax	NOUN
taxlaw-8368	351	124	revenue	revenue	NOUN
taxlaw-8368	351	125	per	per	ADP
taxlaw-8368	351	126	student	student	NOUN
taxlaw-8368	351	127	has	have	AUX
taxlaw-8368	351	128	not	not	PART
taxlaw-8368	351	129	gained	gain	VERB
taxlaw-8368	351	130	sufficient	sufficient	ADJ
taxlaw-8368	351	131	political	political	ADJ
taxlaw-8368	351	132	support	support	NOUN
taxlaw-8368	351	133	,	,	PUNCT
taxlaw-8368	351	134	even	even	ADV
taxlaw-8368	351	135	though	though	SCONJ
taxlaw-8368	351	136	uniform	uniform	ADJ
taxlaw-8368	351	137	tax	tax	NOUN
taxlaw-8368	351	138	rules	rule	NOUN
taxlaw-8368	351	139	and	and	CCONJ
taxlaw-8368	351	140	centralized	centralized	ADJ
taxlaw-8368	351	141	revenue	revenue	NOUN
taxlaw-8368	351	142	collection	collection	NOUN
taxlaw-8368	351	143	would	would	AUX
taxlaw-8368	351	144	facilitate	facilitate	VERB
taxlaw-8368	351	145	level	level	NOUN
taxlaw-8368	351	146	revenue	revenue	NOUN
taxlaw-8368	351	147	distribution	distribution	NOUN
taxlaw-8368	351	148	.	.	PUNCT
taxlaw-8368	352	1	the	the	DET
taxlaw-8368	352	2	state	state	NOUN
taxlaw-8368	352	3	of	of	ADP
taxlaw-8368	352	4	missouri	missouri	PROPN
taxlaw-8368	352	5	supplements	supplements	PROPN
taxlaw-8368	352	6	school	school	NOUN
taxlaw-8368	352	7	funding	funding	NOUN
taxlaw-8368	352	8	based	base	VERB
taxlaw-8368	352	9	on	on	ADP
taxlaw-8368	352	10	funding	funding	NOUN
taxlaw-8368	352	11	need	need	NOUN
taxlaw-8368	352	12	but	but	CCONJ
taxlaw-8368	352	13	it	it	PRON
taxlaw-8368	352	14	has	have	AUX
taxlaw-8368	352	15	not	not	PART
taxlaw-8368	352	16	sought	seek	VERB
taxlaw-8368	352	17	to	to	PART
taxlaw-8368	352	18	level	level	VERB
taxlaw-8368	352	19	funding	funding	NOUN
taxlaw-8368	352	20	among	among	ADP
taxlaw-8368	352	21	districts.65	districts.65	PROPN
taxlaw-8368	352	22	school	school	NOUN
taxlaw-8368	352	23	district	district	NOUN
taxlaw-8368	352	24	boundaries	boundary	NOUN
taxlaw-8368	352	25	are	be	AUX
taxlaw-8368	352	26	not	not	PART
taxlaw-8368	352	27	an	an	DET
taxlaw-8368	352	28	immutable	immutable	ADJ
taxlaw-8368	352	29	characteristic	characteristic	NOUN
taxlaw-8368	352	30	of	of	ADP
taxlaw-8368	352	31	each	each	DET
taxlaw-8368	352	32	pupil	pupil	NOUN
taxlaw-8368	352	33	.	.	PUNCT
taxlaw-8368	353	1	people	people	NOUN
taxlaw-8368	353	2	may	may	AUX
taxlaw-8368	353	3	move	move	VERB
taxlaw-8368	353	4	from	from	ADP
taxlaw-8368	353	5	one	one	NUM
taxlaw-8368	353	6	school	school	NOUN
taxlaw-8368	353	7	district	district	NOUN
taxlaw-8368	353	8	to	to	ADP
taxlaw-8368	353	9	another	another	PRON
taxlaw-8368	353	10	.	.	PUNCT
taxlaw-8368	354	1	while	while	SCONJ
taxlaw-8368	354	2	economic	economic	ADJ
taxlaw-8368	354	3	barriers	barrier	NOUN
taxlaw-8368	354	4	to	to	ADP
taxlaw-8368	354	5	relocation	relocation	NOUN
taxlaw-8368	354	6	may	may	AUX
taxlaw-8368	354	7	exist	exist	VERB
taxlaw-8368	354	8	and	and	CCONJ
taxlaw-8368	354	9	,	,	PUNCT
taxlaw-8368	354	10	accordingly	accordingly	ADV
taxlaw-8368	354	11	,	,	PUNCT
taxlaw-8368	354	12	relocation	relocation	NOUN
taxlaw-8368	354	13	may	may	AUX
taxlaw-8368	354	14	be	be	AUX
taxlaw-8368	354	15	difficult	difficult	ADJ
taxlaw-8368	354	16	,	,	PUNCT
taxlaw-8368	354	17	better	well	ADV
taxlaw-8368	354	18	-	-	PUNCT
taxlaw-8368	354	19	paying	pay	VERB
taxlaw-8368	354	20	employment	employment	NOUN
taxlaw-8368	354	21	could	could	AUX
taxlaw-8368	354	22	open	open	VERB
taxlaw-8368	354	23	the	the	DET
taxlaw-8368	354	24	door	door	NOUN
taxlaw-8368	354	25	to	to	ADP
taxlaw-8368	354	26	relocation	relocation	NOUN
taxlaw-8368	354	27	.	.	PUNCT
taxlaw-8368	355	1	the	the	DET
taxlaw-8368	355	2	better	well	ADV
taxlaw-8368	355	3	-	-	PUNCT
taxlaw-8368	355	4	funded	fund	VERB
taxlaw-8368	355	5	school	school	NOUN
taxlaw-8368	355	6	district	district	NOUN
taxlaw-8368	355	7	may	may	AUX
taxlaw-8368	355	8	not	not	PART
taxlaw-8368	355	9	prevent	prevent	VERB
taxlaw-8368	355	10	the	the	DET
taxlaw-8368	355	11	family	family	NOUN
taxlaw-8368	355	12	from	from	ADP
taxlaw-8368	355	13	the	the	DET
taxlaw-8368	355	14	less	less	ADV
taxlaw-8368	355	15	funded	funded	ADJ
taxlaw-8368	355	16	district	district	NOUN
taxlaw-8368	355	17	from	from	ADP
taxlaw-8368	355	18	moving	move	VERB
taxlaw-8368	355	19	across	across	ADP
taxlaw-8368	355	20	the	the	DET
taxlaw-8368	355	21	street	street	NOUN
taxlaw-8368	355	22	to	to	ADP
taxlaw-8368	355	23	the	the	DET
taxlaw-8368	355	24	better	well	ADJ
taxlaw-8368	355	25	predominantly	predominantly	ADV
taxlaw-8368	355	26	black	black	ADJ
taxlaw-8368	355	27	enrollment	enrollment	NOUN
taxlaw-8368	355	28	.	.	PUNCT
taxlaw-8368	356	1	brentwood	brentwood	PROPN
taxlaw-8368	356	2	school	school	NOUN
taxlaw-8368	356	3	district	district	NOUN
taxlaw-8368	356	4	,	,	PUNCT
taxlaw-8368	356	5	pub	pub	NOUN
taxlaw-8368	356	6	.	.	PUNCT
taxlaw-8368	357	1	sch	sch	AUX
taxlaw-8368	357	2	.	.	PROPN
taxlaw-8368	357	3	rev	rev	PROPN
taxlaw-8368	357	4	.	.	PROPN
taxlaw-8368	357	5	,	,	PUNCT
taxlaw-8368	357	6	https://www	https://www	PROPN
taxlaw-8368	357	7	.publicschoolreview.com	.publicschoolreview.com	PROPN
taxlaw-8368	357	8	/	/	SYM
taxlaw-8368	357	9	missouri	missouri	PROPN
taxlaw-8368	357	10	/	/	SYM
taxlaw-8368	357	11	brentwood	brentwood	NOUN
taxlaw-8368	357	12	-	-	PUNCT
taxlaw-8368	357	13	school	school	NOUN
taxlaw-8368	357	14	-	-	PUNCT
taxlaw-8368	357	15	district/2905880	district/2905880	VERB
taxlaw-8368	357	16	-	-	PUNCT
taxlaw-8368	357	17	school	school	NOUN
taxlaw-8368	357	18	-	-	PUNCT
taxlaw-8368	357	19	district	district	NOUN
taxlaw-8368	358	1	[	[	X
taxlaw-8368	358	2	https://perma.cc/mc6g-dq7l	https://perma.cc/mc6g-dq7l	X
taxlaw-8368	358	3	]	]	X
taxlaw-8368	358	4	(	(	PUNCT
taxlaw-8368	358	5	last	last	ADJ
taxlaw-8368	358	6	visited	visit	VERB
taxlaw-8368	358	7	june	june	PROPN
taxlaw-8368	358	8	26	26	NUM
taxlaw-8368	358	9	,	,	PUNCT
taxlaw-8368	358	10	2020	2020	NUM
taxlaw-8368	358	11	)	)	PUNCT
taxlaw-8368	358	12	(	(	PUNCT
taxlaw-8368	358	13	63	63	NUM
taxlaw-8368	358	14	%	%	NOUN
taxlaw-8368	358	15	white	white	ADJ
taxlaw-8368	358	16	enrollment	enrollment	NOUN
taxlaw-8368	358	17	as	as	ADP
taxlaw-8368	358	18	of	of	ADP
taxlaw-8368	358	19	2020	2020	NUM
taxlaw-8368	358	20	)	)	PUNCT
taxlaw-8368	358	21	;	;	PUNCT
taxlaw-8368	358	22	jennings	jennings	PROPN
taxlaw-8368	358	23	school	school	PROPN
taxlaw-8368	358	24	district	district	PROPN
taxlaw-8368	358	25	,	,	PUNCT
taxlaw-8368	358	26	great	great	ADJ
taxlaw-8368	358	27	sch	sch	PROPN
taxlaw-8368	358	28	.	.	PROPN
taxlaw-8368	358	29	,	,	PUNCT
taxlaw-8368	359	1	https://www.greatschools.org/missouri/saint-louis/jenningsschool-district/	https://www.greatschools.org/missouri/saint-louis/jenningsschool-district/	PROPN
taxlaw-8368	359	2	[	[	X
taxlaw-8368	359	3	https://perma.cc/t2df-blrf	https://perma.cc/t2df-blrf	NOUN
taxlaw-8368	359	4	]	]	X
taxlaw-8368	359	5	(	(	PUNCT
taxlaw-8368	359	6	last	last	ADV
taxlaw-8368	359	7	visited	visit	VERB
taxlaw-8368	359	8	june	june	PROPN
taxlaw-8368	359	9	26	26	NUM
taxlaw-8368	359	10	,	,	PUNCT
taxlaw-8368	359	11	2020	2020	NUM
taxlaw-8368	359	12	)	)	PUNCT
taxlaw-8368	359	13	(	(	PUNCT
taxlaw-8368	359	14	98	98	NUM
taxlaw-8368	359	15	%	%	NOUN
taxlaw-8368	359	16	black	black	ADJ
taxlaw-8368	359	17	enrollment	enrollment	NOUN
taxlaw-8368	359	18	)	)	PUNCT
taxlaw-8368	359	19	.	.	PUNCT
taxlaw-8368	360	1	62	62	NUM
taxlaw-8368	360	2	brown	brown	NOUN
taxlaw-8368	360	3	v.	v.	ADP
taxlaw-8368	360	4	bd	bd	PROPN
taxlaw-8368	360	5	.	.	PROPN
taxlaw-8368	360	6	of	of	ADP
taxlaw-8368	360	7	educ	educ	PROPN
taxlaw-8368	360	8	.	.	PUNCT
taxlaw-8368	361	1	of	of	ADP
taxlaw-8368	361	2	topeka	topeka	PROPN
taxlaw-8368	361	3	,	,	PUNCT
taxlaw-8368	361	4	347	347	NUM
taxlaw-8368	361	5	u.s	u.s	PROPN
taxlaw-8368	361	6	.	.	PROPN
taxlaw-8368	361	7	483	483	NUM
taxlaw-8368	361	8	(	(	PUNCT
taxlaw-8368	361	9	1954	1954	NUM
taxlaw-8368	361	10	)	)	PUNCT
taxlaw-8368	361	11	.	.	PUNCT
taxlaw-8368	362	1	63	63	NUM
taxlaw-8368	362	2	swann	swann	PROPN
taxlaw-8368	362	3	v.	v.	PROPN
taxlaw-8368	362	4	charlotte	charlotte	PROPN
taxlaw-8368	362	5	-	-	PUNCT
taxlaw-8368	362	6	mecklenburg	mecklenburg	PROPN
taxlaw-8368	362	7	bd	bd	PROPN
taxlaw-8368	362	8	.	.	PROPN
taxlaw-8368	362	9	of	of	ADP
taxlaw-8368	362	10	educ	educ	PROPN
taxlaw-8368	362	11	.	.	PUNCT
taxlaw-8368	363	1	,	,	PUNCT
taxlaw-8368	363	2	402	402	NUM
taxlaw-8368	363	3	u.s	u.s	PROPN
taxlaw-8368	363	4	.	.	PROPN
taxlaw-8368	363	5	1	1	NUM
taxlaw-8368	363	6	(	(	PUNCT
taxlaw-8368	363	7	1971	1971	NUM
taxlaw-8368	363	8	)	)	PUNCT
taxlaw-8368	363	9	(	(	PUNCT
taxlaw-8368	363	10	establishing	establish	VERB
taxlaw-8368	363	11	authority	authority	NOUN
taxlaw-8368	363	12	of	of	ADP
taxlaw-8368	363	13	courts	court	NOUN
taxlaw-8368	363	14	to	to	PART
taxlaw-8368	363	15	order	order	VERB
taxlaw-8368	363	16	busing	bus	VERB
taxlaw-8368	363	17	to	to	PART
taxlaw-8368	363	18	remediate	remediate	VERB
taxlaw-8368	363	19	educational	educational	ADJ
taxlaw-8368	363	20	segregation	segregation	NOUN
taxlaw-8368	363	21	)	)	PUNCT
taxlaw-8368	363	22	.	.	PUNCT
taxlaw-8368	364	1	64	64	NUM
taxlaw-8368	364	2	ryan	ryan	PROPN
taxlaw-8368	364	3	delaney	delaney	PROPN
taxlaw-8368	364	4	,	,	PUNCT
taxlaw-8368	364	5	st	st	PROPN
taxlaw-8368	364	6	.	.	PROPN
taxlaw-8368	364	7	louis	louis	PROPN
taxlaw-8368	364	8	school	school	NOUN
taxlaw-8368	364	9	desegregation	desegregation	NOUN
taxlaw-8368	364	10	program	program	NOUN
taxlaw-8368	364	11	begins	begin	VERB
taxlaw-8368	364	12	its	its	PRON
taxlaw-8368	364	13	long	long	ADJ
taxlaw-8368	364	14	wind	wind	NOUN
taxlaw-8368	364	15	down	down	ADP
taxlaw-8368	364	16	,	,	PUNCT
taxlaw-8368	364	17	st	st	PROPN
taxlaw-8368	364	18	.	.	PROPN
taxlaw-8368	364	19	louis	louis	PROPN
taxlaw-8368	364	20	pub	pub	NOUN
taxlaw-8368	364	21	.	.	PUNCT
taxlaw-8368	365	1	radio	radio	NOUN
taxlaw-8368	365	2	(	(	PUNCT
taxlaw-8368	365	3	nov	nov	PROPN
taxlaw-8368	365	4	1	1	NUM
taxlaw-8368	365	5	,	,	PUNCT
taxlaw-8368	365	6	2018	2018	NUM
taxlaw-8368	365	7	)	)	PUNCT
taxlaw-8368	365	8	https://news.stlpublicradio.org/post/st-louis-school-desegregationprogram-begins-its-long-wind-down#stream/0	https://news.stlpublicradio.org/post/st-louis-school-desegregationprogram-begins-its-long-wind-down#stream/0	PROPN
taxlaw-8368	366	1	[	[	X
taxlaw-8368	366	2	https://perma.cc/dk9u-ks9w	https://perma.cc/dk9u-ks9w	X
taxlaw-8368	366	3	]	]	X
taxlaw-8368	366	4	.	.	PUNCT
taxlaw-8368	367	1	65	65	NUM
taxlaw-8368	367	2	see	see	VERB
taxlaw-8368	367	3	,	,	PUNCT
taxlaw-8368	367	4	e.g.	e.g.	ADV
taxlaw-8368	367	5	,	,	PUNCT
taxlaw-8368	367	6	2019	2019	NUM
taxlaw-8368	367	7	building	building	NOUN
taxlaw-8368	367	8	level	level	NOUN
taxlaw-8368	367	9	expenditure	expenditure	NOUN
taxlaw-8368	367	10	report	report	NOUN
taxlaw-8368	367	11	,	,	PUNCT
taxlaw-8368	367	12	supra	supra	PROPN
taxlaw-8368	367	13	note	note	NOUN
taxlaw-8368	367	14	61	61	NUM
taxlaw-8368	367	15	.	.	SYM
taxlaw-8368	368	1	140	140	NUM
taxlaw-8368	368	2	columbia	columbia	PROPN
taxlaw-8368	368	3	journal	journal	PROPN
taxlaw-8368	368	4	of	of	ADP
taxlaw-8368	368	5	tax	tax	NOUN
taxlaw-8368	368	6	law	law	NOUN
taxlaw-8368	369	1	[	[	X
taxlaw-8368	369	2	vol	vol	NOUN
taxlaw-8368	369	3	.	.	PUNCT
taxlaw-8368	370	1	12:126	12:126	NUM
taxlaw-8368	370	2	funded	fund	VERB
taxlaw-8368	370	3	district	district	NOUN
taxlaw-8368	370	4	,	,	PUNCT
taxlaw-8368	370	5	66	66	NUM
taxlaw-8368	370	6	a	a	DET
taxlaw-8368	370	7	right	right	NOUN
taxlaw-8368	370	8	that	that	PRON
taxlaw-8368	370	9	is	be	AUX
taxlaw-8368	370	10	not	not	PART
taxlaw-8368	370	11	available	available	ADJ
taxlaw-8368	370	12	across	across	ADP
taxlaw-8368	370	13	national	national	PROPN
taxlaw-8368	370	14	borders.67	borders.67	PROPN
taxlaw-8368	370	15	if	if	SCONJ
taxlaw-8368	370	16	,	,	PUNCT
taxlaw-8368	370	17	however	however	ADV
taxlaw-8368	370	18	,	,	PUNCT
taxlaw-8368	370	19	too	too	ADV
taxlaw-8368	370	20	many	many	ADJ
taxlaw-8368	370	21	lower	low	ADJ
taxlaw-8368	370	22	-	-	PUNCT
taxlaw-8368	370	23	income	income	NOUN
taxlaw-8368	370	24	individuals	individual	NOUN
taxlaw-8368	370	25	move	move	VERB
taxlaw-8368	370	26	to	to	ADP
taxlaw-8368	370	27	the	the	DET
taxlaw-8368	370	28	more	more	ADV
taxlaw-8368	370	29	affluent	affluent	ADJ
taxlaw-8368	370	30	school	school	NOUN
taxlaw-8368	370	31	district	district	NOUN
taxlaw-8368	370	32	,	,	PUNCT
taxlaw-8368	370	33	the	the	DET
taxlaw-8368	370	34	existing	exist	VERB
taxlaw-8368	370	35	residents	resident	NOUN
taxlaw-8368	370	36	may	may	AUX
taxlaw-8368	370	37	choose	choose	VERB
taxlaw-8368	370	38	to	to	PART
taxlaw-8368	370	39	limit	limit	VERB
taxlaw-8368	370	40	tax	tax	NOUN
taxlaw-8368	370	41	revenue	revenue	NOUN
taxlaw-8368	370	42	and	and	CCONJ
taxlaw-8368	370	43	reject	reject	VERB
taxlaw-8368	370	44	any	any	DET
taxlaw-8368	370	45	tax	tax	NOUN
taxlaw-8368	370	46	increase	increase	NOUN
taxlaw-8368	370	47	,	,	PUNCT
taxlaw-8368	370	48	diminishing	diminish	VERB
taxlaw-8368	370	49	the	the	DET
taxlaw-8368	370	50	quality	quality	NOUN
taxlaw-8368	370	51	of	of	ADP
taxlaw-8368	370	52	the	the	DET
taxlaw-8368	370	53	public	public	ADJ
taxlaw-8368	370	54	schools	school	NOUN
taxlaw-8368	370	55	.	.	PUNCT
taxlaw-8368	371	1	those	those	DET
taxlaw-8368	371	2	longer	long	ADJ
taxlaw-8368	371	3	-	-	PUNCT
taxlaw-8368	371	4	term	term	NOUN
taxlaw-8368	371	5	,	,	PUNCT
taxlaw-8368	371	6	affluent	affluent	ADJ
taxlaw-8368	371	7	residents	resident	NOUN
taxlaw-8368	371	8	who	who	PRON
taxlaw-8368	371	9	do	do	AUX
taxlaw-8368	371	10	not	not	PART
taxlaw-8368	371	11	relocate	relocate	VERB
taxlaw-8368	371	12	may	may	AUX
taxlaw-8368	371	13	establish	establish	VERB
taxlaw-8368	371	14	private	private	ADJ
taxlaw-8368	371	15	schools	school	NOUN
taxlaw-8368	371	16	for	for	ADP
taxlaw-8368	371	17	their	their	PRON
taxlaw-8368	371	18	children	child	NOUN
taxlaw-8368	371	19	that	that	PRON
taxlaw-8368	371	20	exclude	exclude	VERB
taxlaw-8368	371	21	the	the	DET
taxlaw-8368	371	22	new	new	ADJ
taxlaw-8368	371	23	residents	resident	NOUN
taxlaw-8368	371	24	through	through	ADP
taxlaw-8368	371	25	high	high	ADJ
taxlaw-8368	371	26	costs	cost	NOUN
taxlaw-8368	371	27	that	that	PRON
taxlaw-8368	371	28	often	often	ADV
taxlaw-8368	371	29	serve	serve	VERB
taxlaw-8368	371	30	as	as	ADP
taxlaw-8368	371	31	a	a	DET
taxlaw-8368	371	32	proxy	proxy	NOUN
taxlaw-8368	371	33	for	for	ADP
taxlaw-8368	371	34	prohibited	prohibit	VERB
taxlaw-8368	371	35	racial	racial	ADJ
taxlaw-8368	371	36	discrimination	discrimination	NOUN
taxlaw-8368	371	37	in	in	ADP
taxlaw-8368	371	38	public	public	ADJ
taxlaw-8368	371	39	education.68	education.68	NOUN
taxlaw-8368	371	40	no	no	DET
taxlaw-8368	371	41	active	active	ADJ
taxlaw-8368	371	42	discussion	discussion	NOUN
taxlaw-8368	371	43	is	be	AUX
taxlaw-8368	371	44	underway	underway	ADJ
taxlaw-8368	371	45	in	in	ADP
taxlaw-8368	371	46	st	st	PROPN
taxlaw-8368	371	47	.	.	PROPN
taxlaw-8368	371	48	louis	louis	PROPN
taxlaw-8368	371	49	county	county	PROPN
taxlaw-8368	371	50	to	to	PART
taxlaw-8368	371	51	level	level	VERB
taxlaw-8368	371	52	tax	tax	NOUN
taxlaw-8368	371	53	revenue	revenue	NOUN
taxlaw-8368	371	54	distribution	distribution	NOUN
taxlaw-8368	371	55	countywide	countywide	NOUN
taxlaw-8368	371	56	to	to	PART
taxlaw-8368	371	57	eliminate	eliminate	VERB
taxlaw-8368	371	58	the	the	DET
taxlaw-8368	371	59	disparities	disparity	NOUN
taxlaw-8368	371	60	in	in	ADP
taxlaw-8368	371	61	school	school	NOUN
taxlaw-8368	371	62	quality	quality	NOUN
taxlaw-8368	371	63	and	and	CCONJ
taxlaw-8368	371	64	other	other	ADJ
taxlaw-8368	371	65	governmental	governmental	ADJ
taxlaw-8368	371	66	services	service	NOUN
taxlaw-8368	371	67	.	.	PUNCT
taxlaw-8368	372	1	instead	instead	ADV
taxlaw-8368	372	2	of	of	ADP
taxlaw-8368	372	3	generous	generous	ADJ
taxlaw-8368	372	4	cooperation	cooperation	NOUN
taxlaw-8368	372	5	among	among	ADP
taxlaw-8368	372	6	taxing	tax	VERB
taxlaw-8368	372	7	districts	district	NOUN
taxlaw-8368	372	8	,	,	PUNCT
taxlaw-8368	372	9	there	there	PRON
taxlaw-8368	372	10	is	be	VERB
taxlaw-8368	372	11	tax	tax	NOUN
taxlaw-8368	372	12	-	-	PUNCT
taxlaw-8368	372	13	based	base	VERB
taxlaw-8368	372	14	competition	competition	NOUN
taxlaw-8368	372	15	among	among	ADP
taxlaw-8368	372	16	governmental	governmental	ADJ
taxlaw-8368	372	17	units	unit	NOUN
taxlaw-8368	372	18	.	.	PUNCT
taxlaw-8368	373	1	in	in	ADP
taxlaw-8368	373	2	st	st	PROPN
taxlaw-8368	373	3	.	.	PROPN
taxlaw-8368	373	4	louis	louis	PROPN
taxlaw-8368	373	5	county	county	PROPN
taxlaw-8368	373	6	,	,	PUNCT
taxlaw-8368	373	7	municipal	municipal	ADJ
taxlaw-8368	373	8	governments	government	NOUN
taxlaw-8368	373	9	seek	seek	VERB
taxlaw-8368	373	10	to	to	PART
taxlaw-8368	373	11	annex	annex	VERB
taxlaw-8368	373	12	unincorporated	unincorporated	ADJ
taxlaw-8368	373	13	areas	area	NOUN
taxlaw-8368	373	14	of	of	ADP
taxlaw-8368	373	15	the	the	DET
taxlaw-8368	373	16	county	county	NOUN
taxlaw-8368	373	17	along	along	ADP
taxlaw-8368	373	18	major	major	ADJ
taxlaw-8368	373	19	thoroughfares	thoroughfare	NOUN
taxlaw-8368	373	20	where	where	SCONJ
taxlaw-8368	373	21	commercial	commercial	ADJ
taxlaw-8368	373	22	development	development	NOUN
taxlaw-8368	373	23	and	and	CCONJ
taxlaw-8368	373	24	concomitantly	concomitantly	ADV
taxlaw-8368	373	25	sales	sale	NOUN
taxlaw-8368	373	26	tax	tax	NOUN
taxlaw-8368	373	27	revenue	revenue	NOUN
taxlaw-8368	373	28	is	be	AUX
taxlaw-8368	373	29	projected	project	VERB
taxlaw-8368	373	30	to	to	PART
taxlaw-8368	373	31	grow.69	grow.69	VERB
taxlaw-8368	373	32	negotiation	negotiation	NOUN
taxlaw-8368	373	33	between	between	ADP
taxlaw-8368	373	34	private	private	ADJ
taxlaw-8368	373	35	developers	developer	NOUN
taxlaw-8368	373	36	and	and	CCONJ
taxlaw-8368	373	37	governmental	governmental	ADJ
taxlaw-8368	373	38	units	unit	NOUN
taxlaw-8368	373	39	for	for	ADP
taxlaw-8368	373	40	investment	investment	NOUN
taxlaw-8368	373	41	in	in	ADP
taxlaw-8368	373	42	new	new	ADJ
taxlaw-8368	373	43	or	or	CCONJ
taxlaw-8368	373	44	renovated	renovate	VERB
taxlaw-8368	373	45	facilities	facility	NOUN
taxlaw-8368	373	46	that	that	PRON
taxlaw-8368	373	47	might	might	AUX
taxlaw-8368	373	48	bring	bring	VERB
taxlaw-8368	373	49	employment	employment	NOUN
taxlaw-8368	373	50	and	and	CCONJ
taxlaw-8368	373	51	future	future	ADJ
taxlaw-8368	373	52	tax	tax	NOUN
taxlaw-8368	373	53	revenue	revenue	NOUN
taxlaw-8368	373	54	occurs	occur	VERB
taxlaw-8368	373	55	on	on	ADP
taxlaw-8368	373	56	the	the	DET
taxlaw-8368	373	57	level	level	NOUN
taxlaw-8368	373	58	of	of	ADP
taxlaw-8368	373	59	temporary	temporary	ADJ
taxlaw-8368	373	60	,	,	PUNCT
taxlaw-8368	373	61	sometimes	sometimes	ADV
taxlaw-8368	373	62	long	long	ADJ
taxlaw-8368	373	63	-	-	PUNCT
taxlaw-8368	373	64	term	term	NOUN
taxlaw-8368	373	65	,	,	PUNCT
taxlaw-8368	373	66	tax	tax	NOUN
taxlaw-8368	373	67	concessions	concession	NOUN
taxlaw-8368	373	68	.	.	PUNCT
taxlaw-8368	374	1	tax	tax	NOUN
taxlaw-8368	374	2	concessions	concession	NOUN
taxlaw-8368	374	3	,	,	PUNCT
taxlaw-8368	374	4	however	however	ADV
taxlaw-8368	374	5	,	,	PUNCT
taxlaw-8368	374	6	undermine	undermine	VERB
taxlaw-8368	374	7	the	the	DET
taxlaw-8368	374	8	ability	ability	NOUN
taxlaw-8368	374	9	of	of	ADP
taxlaw-8368	374	10	state	state	NOUN
taxlaw-8368	374	11	and	and	CCONJ
taxlaw-8368	374	12	local	local	ADJ
taxlaw-8368	374	13	governmental	governmental	ADJ
taxlaw-8368	374	14	units	unit	NOUN
taxlaw-8368	374	15	to	to	PART
taxlaw-8368	374	16	generate	generate	VERB
taxlaw-8368	374	17	revenue	revenue	NOUN
taxlaw-8368	374	18	to	to	PART
taxlaw-8368	374	19	support	support	VERB
taxlaw-8368	374	20	necessary	necessary	ADJ
taxlaw-8368	374	21	government	government	NOUN
taxlaw-8368	374	22	services	service	NOUN
taxlaw-8368	374	23	when	when	SCONJ
taxlaw-8368	374	24	state	state	NOUN
taxlaw-8368	374	25	constitutional	constitutional	ADJ
taxlaw-8368	374	26	tax	tax	NOUN
taxlaw-8368	374	27	limitations	limitation	NOUN
taxlaw-8368	374	28	already	already	ADV
taxlaw-8368	374	29	make	make	VERB
taxlaw-8368	374	30	necessary	necessary	ADJ
taxlaw-8368	374	31	tax	tax	NOUN
taxlaw-8368	374	32	increases	increase	NOUN
taxlaw-8368	374	33	troublesome	troublesome	ADJ
taxlaw-8368	374	34	.	.	PUNCT
taxlaw-8368	375	1	concessions	concession	NOUN
taxlaw-8368	375	2	to	to	ADP
taxlaw-8368	375	3	new	new	ADJ
taxlaw-8368	375	4	and	and	CCONJ
taxlaw-8368	375	5	existing	exist	VERB
taxlaw-8368	375	6	business	business	NOUN
taxlaw-8368	375	7	interests	interest	NOUN
taxlaw-8368	375	8	require	require	VERB
taxlaw-8368	375	9	additional	additional	ADJ
taxlaw-8368	375	10	taxes	taxis	NOUN
taxlaw-8368	375	11	on	on	ADP
taxlaw-8368	375	12	non	non	ADJ
taxlaw-8368	375	13	-	-	ADJ
taxlaw-8368	375	14	affluent	affluent	ADJ
taxlaw-8368	375	15	residents	resident	NOUN
taxlaw-8368	375	16	or	or	CCONJ
taxlaw-8368	375	17	a	a	DET
taxlaw-8368	375	18	diminution	diminution	NOUN
taxlaw-8368	375	19	of	of	ADP
taxlaw-8368	375	20	services	service	NOUN
taxlaw-8368	375	21	.	.	PUNCT
taxlaw-8368	376	1	governmental	governmental	ADJ
taxlaw-8368	376	2	units	unit	NOUN
taxlaw-8368	376	3	have	have	AUX
taxlaw-8368	376	4	utilized	utilize	VERB
taxlaw-8368	376	5	extra	extra	ADJ
taxlaw-8368	376	6	-	-	ADJ
taxlaw-8368	376	7	taxing	tax	VERB
taxlaw-8368	376	8	power	power	NOUN
taxlaw-8368	376	9	,	,	PUNCT
taxlaw-8368	376	10	revenue	revenue	NOUN
taxlaw-8368	376	11	-	-	PUNCT
taxlaw-8368	376	12	raising	raising	NOUN
taxlaw-8368	376	13	to	to	PART
taxlaw-8368	376	14	supplement	supplement	VERB
taxlaw-8368	376	15	limited	limited	ADJ
taxlaw-8368	376	16	tax	tax	NOUN
taxlaw-8368	376	17	revenue	revenue	NOUN
taxlaw-8368	376	18	.	.	PUNCT
taxlaw-8368	377	1	user	user	NOUN
taxlaw-8368	377	2	fees	fee	NOUN
taxlaw-8368	377	3	have	have	AUX
taxlaw-8368	377	4	substituted	substitute	VERB
taxlaw-8368	377	5	for	for	ADP
taxlaw-8368	377	6	government	government	NOUN
taxlaw-8368	377	7	services	service	NOUN
taxlaw-8368	377	8	historically	historically	ADV
taxlaw-8368	377	9	funded	fund	VERB
taxlaw-8368	377	10	with	with	ADP
taxlaw-8368	377	11	general	general	ADJ
taxlaw-8368	377	12	revenue.70	revenue.70	PRON
taxlaw-8368	377	13	in	in	ADP
taxlaw-8368	377	14	st	st	PROPN
taxlaw-8368	377	15	louis	louis	PROPN
taxlaw-8368	377	16	county	county	PROPN
taxlaw-8368	377	17	,	,	PUNCT
taxlaw-8368	377	18	several	several	ADJ
taxlaw-8368	377	19	municipal	municipal	ADJ
taxlaw-8368	377	20	governments	government	NOUN
taxlaw-8368	377	21	have	have	AUX
taxlaw-8368	377	22	resorted	resort	VERB
taxlaw-8368	377	23	to	to	ADP
taxlaw-8368	377	24	predatory	predatory	NOUN
taxlaw-8368	377	25	,	,	PUNCT
taxlaw-8368	377	26	revenue	revenue	NOUN
taxlaw-8368	377	27	-	-	PUNCT
taxlaw-8368	377	28	based	base	VERB
taxlaw-8368	377	29	policing	policing	NOUN
taxlaw-8368	377	30	by	by	ADP
taxlaw-8368	377	31	aggressively	aggressively	ADV
taxlaw-8368	377	32	enforcing	enforce	VERB
taxlaw-8368	377	33	municipal	municipal	ADJ
taxlaw-8368	377	34	ordinances	ordinance	NOUN
taxlaw-8368	377	35	,	,	PUNCT
taxlaw-8368	377	36	especially	especially	ADV
taxlaw-8368	377	37	traffic	traffic	NOUN
taxlaw-8368	377	38	rules	rule	NOUN
taxlaw-8368	377	39	,	,	PUNCT
taxlaw-8368	377	40	to	to	PART
taxlaw-8368	377	41	collect	collect	VERB
taxlaw-8368	377	42	fines	fine	NOUN
taxlaw-8368	377	43	and	and	CCONJ
taxlaw-8368	377	44	court	court	NOUN
taxlaw-8368	377	45	fees	fee	NOUN
taxlaw-8368	377	46	from	from	ADP
taxlaw-8368	377	47	non	non	ADJ
taxlaw-8368	377	48	-	-	ADJ
taxlaw-8368	377	49	affluent	affluent	ADJ
taxlaw-8368	377	50	violators	violator	NOUN
taxlaw-8368	377	51	to	to	PART
taxlaw-8368	377	52	supplement	supplement	VERB
taxlaw-8368	377	53	tax	tax	NOUN
taxlaw-8368	377	54	revenue.71	revenue.71	NOUN
taxlaw-8368	377	55	while	while	SCONJ
taxlaw-8368	377	56	tax	tax	NOUN
taxlaw-8368	377	57	concession	concession	NOUN
taxlaw-8368	377	58	competition	competition	NOUN
taxlaw-8368	377	59	has	have	AUX
taxlaw-8368	377	60	played	play	VERB
taxlaw-8368	377	61	an	an	DET
taxlaw-8368	377	62	investment	investment	NOUN
taxlaw-8368	377	63	role	role	NOUN
taxlaw-8368	377	64	in	in	ADP
taxlaw-8368	377	65	the	the	DET
taxlaw-8368	377	66	u.s	u.s	PROPN
taxlaw-8368	377	67	.	.	PROPN
taxlaw-8368	377	68	for	for	ADP
taxlaw-8368	377	69	many	many	ADJ
taxlaw-8368	377	70	years,72	years,72	NOUN
taxlaw-8368	377	71	it	it	PRON
taxlaw-8368	377	72	has	have	AUX
taxlaw-8368	377	73	become	become	VERB
taxlaw-8368	377	74	particularly	particularly	ADV
taxlaw-8368	377	75	robust	robust	ADJ
taxlaw-8368	377	76	during	during	ADP
taxlaw-8368	377	77	recent	recent	ADJ
taxlaw-8368	377	78	decades	decade	NOUN
taxlaw-8368	377	79	.	.	PUNCT
taxlaw-8368	378	1	mnes	mne	NOUN
taxlaw-8368	378	2	actively	actively	ADV
taxlaw-8368	378	3	66	66	NUM
taxlaw-8368	378	4	there	there	PRON
taxlaw-8368	378	5	is	be	VERB
taxlaw-8368	378	6	a	a	DET
taxlaw-8368	378	7	constitutional	constitutional	ADJ
taxlaw-8368	378	8	right	right	NOUN
taxlaw-8368	378	9	to	to	PART
taxlaw-8368	378	10	travel	travel	VERB
taxlaw-8368	378	11	and	and	CCONJ
taxlaw-8368	378	12	reside	reside	VERB
taxlaw-8368	378	13	without	without	ADP
taxlaw-8368	378	14	restriction	restriction	NOUN
taxlaw-8368	378	15	in	in	ADP
taxlaw-8368	378	16	the	the	DET
taxlaw-8368	378	17	u.s	u.s	PROPN
taxlaw-8368	378	18	.	.	PROPN
taxlaw-8368	378	19	see	see	PROPN
taxlaw-8368	378	20	crandall	crandall	PROPN
taxlaw-8368	378	21	v.	v.	PROPN
taxlaw-8368	378	22	nevada	nevada	PROPN
taxlaw-8368	378	23	,	,	PUNCT
taxlaw-8368	379	1	73	73	NUM
taxlaw-8368	379	2	u.s	u.s	PROPN
taxlaw-8368	379	3	.	.	PROPN
taxlaw-8368	379	4	(	(	PUNCT
taxlaw-8368	379	5	6	6	NUM
taxlaw-8368	379	6	wall	wall	NOUN
taxlaw-8368	379	7	.	.	PUNCT
taxlaw-8368	379	8	)	)	PUNCT
taxlaw-8368	379	9	35	35	NUM
taxlaw-8368	379	10	(	(	PUNCT
taxlaw-8368	379	11	1868	1868	NUM
taxlaw-8368	379	12	)	)	PUNCT
taxlaw-8368	379	13	(	(	PUNCT
taxlaw-8368	379	14	state	state	NOUN
taxlaw-8368	379	15	can	can	AUX
taxlaw-8368	379	16	not	not	PART
taxlaw-8368	379	17	impose	impose	VERB
taxlaw-8368	379	18	restriction	restriction	NOUN
taxlaw-8368	379	19	on	on	ADP
taxlaw-8368	379	20	personal	personal	ADJ
taxlaw-8368	379	21	right	right	NOUN
taxlaw-8368	379	22	to	to	PART
taxlaw-8368	379	23	travel	travel	VERB
taxlaw-8368	379	24	)	)	PUNCT
taxlaw-8368	379	25	;	;	PUNCT
taxlaw-8368	379	26	shapiro	shapiro	PROPN
taxlaw-8368	379	27	v.	v.	ADP
taxlaw-8368	379	28	thompson	thompson	PROPN
taxlaw-8368	379	29	,	,	PUNCT
taxlaw-8368	379	30	394	394	NUM
taxlaw-8368	379	31	u.s	u.s	PROPN
taxlaw-8368	379	32	.	.	PROPN
taxlaw-8368	379	33	618	618	NUM
taxlaw-8368	379	34	,	,	PUNCT
taxlaw-8368	379	35	629–31	629–31	PROPN
taxlaw-8368	379	36	,	,	PUNCT
taxlaw-8368	379	37	638	638	NUM
taxlaw-8368	379	38	(	(	PUNCT
taxlaw-8368	379	39	1969	1969	NUM
taxlaw-8368	379	40	)	)	PUNCT
taxlaw-8368	379	41	(	(	PUNCT
taxlaw-8368	379	42	welfare	welfare	NOUN
taxlaw-8368	379	43	benefits	benefit	NOUN
taxlaw-8368	379	44	may	may	AUX
taxlaw-8368	379	45	not	not	PART
taxlaw-8368	379	46	be	be	AUX
taxlaw-8368	379	47	conditioned	condition	VERB
taxlaw-8368	379	48	on	on	ADP
taxlaw-8368	379	49	duration	duration	NOUN
taxlaw-8368	379	50	of	of	ADP
taxlaw-8368	379	51	residency	residency	NOUN
taxlaw-8368	379	52	)	)	PUNCT
taxlaw-8368	379	53	;	;	PUNCT
taxlaw-8368	380	1	dunn	dunn	PROPN
taxlaw-8368	380	2	v.	v.	ADP
taxlaw-8368	380	3	blumstein	blumstein	PROPN
taxlaw-8368	380	4	,	,	PUNCT
taxlaw-8368	380	5	405	405	NUM
taxlaw-8368	380	6	u.s	u.s	PROPN
taxlaw-8368	380	7	.	.	PROPN
taxlaw-8368	380	8	330	330	NUM
taxlaw-8368	380	9	,	,	PUNCT
taxlaw-8368	380	10	338–42	338–42	NUM
taxlaw-8368	380	11	(	(	PUNCT
taxlaw-8368	380	12	1972	1972	NUM
taxlaw-8368	380	13	)	)	PUNCT
taxlaw-8368	380	14	(	(	PUNCT
taxlaw-8368	380	15	durational	durational	ADJ
taxlaw-8368	380	16	residency	residency	NOUN
taxlaw-8368	380	17	requirements	requirement	NOUN
taxlaw-8368	380	18	for	for	ADP
taxlaw-8368	380	19	voting	voting	NOUN
taxlaw-8368	380	20	)	)	PUNCT
taxlaw-8368	380	21	.	.	PUNCT
taxlaw-8368	380	22	67	67	NUM
taxlaw-8368	380	23	despite	despite	SCONJ
taxlaw-8368	380	24	their	their	PRON
taxlaw-8368	380	25	proximity	proximity	NOUN
taxlaw-8368	380	26	,	,	PUNCT
taxlaw-8368	380	27	relocation	relocation	NOUN
taxlaw-8368	380	28	from	from	ADP
taxlaw-8368	380	29	ciudad	ciudad	PROPN
taxlaw-8368	380	30	juarez	juarez	PROPN
taxlaw-8368	380	31	,	,	PUNCT
taxlaw-8368	380	32	mexico	mexico	PROPN
taxlaw-8368	380	33	to	to	ADP
taxlaw-8368	380	34	el	el	PROPN
taxlaw-8368	380	35	paso	paso	PROPN
taxlaw-8368	380	36	,	,	PUNCT
taxlaw-8368	380	37	texas	texas	PROPN
taxlaw-8368	380	38	requires	require	VERB
taxlaw-8368	380	39	a	a	DET
taxlaw-8368	380	40	u.s	u.s	PROPN
taxlaw-8368	380	41	.	.	PROPN
taxlaw-8368	380	42	visa	visa	NOUN
taxlaw-8368	380	43	to	to	PART
taxlaw-8368	380	44	enter	enter	VERB
taxlaw-8368	380	45	and	and	CCONJ
taxlaw-8368	380	46	reside	reside	VERB
taxlaw-8368	380	47	unless	unless	SCONJ
taxlaw-8368	380	48	one	one	NUM
taxlaw-8368	380	49	is	be	AUX
taxlaw-8368	380	50	a	a	DET
taxlaw-8368	380	51	u.s	u.s	PROPN
taxlaw-8368	380	52	.	.	PROPN
taxlaw-8368	380	53	citizen	citizen	PROPN
taxlaw-8368	380	54	or	or	CCONJ
taxlaw-8368	380	55	permanent	permanent	ADJ
taxlaw-8368	380	56	resident	resident	NOUN
taxlaw-8368	380	57	.	.	PUNCT
taxlaw-8368	381	1	see	see	VERB
taxlaw-8368	381	2	brassey	brassey	NOUN
taxlaw-8368	381	3	&	&	CCONJ
taxlaw-8368	381	4	ordower	ordower	PROPN
taxlaw-8368	381	5	,	,	PUNCT
taxlaw-8368	381	6	supra	supra	PROPN
taxlaw-8368	381	7	note	note	NOUN
taxlaw-8368	381	8	37	37	NUM
taxlaw-8368	381	9	,	,	PUNCT
taxlaw-8368	381	10	at	at	ADP
taxlaw-8368	381	11	112	112	NUM
taxlaw-8368	381	12	-	-	SYM
taxlaw-8368	381	13	13	13	NUM
taxlaw-8368	381	14	.	.	PUNCT
taxlaw-8368	382	1	68	68	NUM
taxlaw-8368	382	2	see	see	VERB
taxlaw-8368	382	3	brown	brown	ADJ
taxlaw-8368	382	4	,	,	PUNCT
taxlaw-8368	382	5	347	347	NUM
taxlaw-8368	382	6	u.s	u.s	PROPN
taxlaw-8368	382	7	.	.	PROPN
taxlaw-8368	382	8	483	483	NUM
taxlaw-8368	382	9	.	.	PUNCT
taxlaw-8368	383	1	69	69	NUM
taxlaw-8368	383	2	boundary	boundary	ADJ
taxlaw-8368	383	3	commission	commission	NOUN
taxlaw-8368	383	4	of	of	ADP
taxlaw-8368	383	5	st	st	PROPN
taxlaw-8368	383	6	.	.	PROPN
taxlaw-8368	383	7	louis	louis	PROPN
taxlaw-8368	383	8	county	county	NOUN
taxlaw-8368	383	9	reviews	review	NOUN
taxlaw-8368	383	10	proposal	proposal	NOUN
taxlaw-8368	383	11	for	for	ADP
taxlaw-8368	383	12	annexation	annexation	NOUN
taxlaw-8368	383	13	and	and	CCONJ
taxlaw-8368	383	14	consolidation	consolidation	NOUN
taxlaw-8368	383	15	.	.	PUNCT
taxlaw-8368	384	1	see	see	VERB
taxlaw-8368	384	2	boundary	boundary	ADJ
taxlaw-8368	384	3	comm’n	comm’n	NOUN
taxlaw-8368	384	4	,	,	PUNCT
taxlaw-8368	384	5	st	st	PROPN
taxlaw-8368	384	6	.	.	PROPN
taxlaw-8368	384	7	louis	louis	PROPN
taxlaw-8368	384	8	cnty	cnty	PROPN
taxlaw-8368	384	9	.	.	PUNCT
taxlaw-8368	384	10	,	,	PUNCT
taxlaw-8368	384	11	mo	mo	PROPN
taxlaw-8368	384	12	.	.	PROPN
taxlaw-8368	384	13	,	,	PUNCT
taxlaw-8368	384	14	https://www.boundarycommission	https://www.boundarycommission	PROPN
taxlaw-8368	384	15	.com/	.com/	PUNCT
taxlaw-8368	385	1	[	[	X
taxlaw-8368	385	2	https://perma.cc/wu2w-ktvd	https://perma.cc/wu2w-ktvd	X
taxlaw-8368	385	3	]	]	X
taxlaw-8368	385	4	(	(	PUNCT
taxlaw-8368	385	5	last	last	ADV
taxlaw-8368	385	6	visited	visit	VERB
taxlaw-8368	385	7	july	july	PROPN
taxlaw-8368	385	8	10	10	NUM
taxlaw-8368	385	9	,	,	PUNCT
taxlaw-8368	385	10	2020	2020	NUM
taxlaw-8368	385	11	)	)	PUNCT
taxlaw-8368	385	12	.	.	PUNCT
taxlaw-8368	386	1	70	70	NUM
taxlaw-8368	386	2	see	see	VERB
taxlaw-8368	386	3	kleiman	kleiman	NOUN
taxlaw-8368	386	4	,	,	PUNCT
taxlaw-8368	386	5	supra	supra	PROPN
taxlaw-8368	386	6	note	note	PROPN
taxlaw-8368	386	7	56	56	NUM
taxlaw-8368	386	8	;	;	PUNCT
taxlaw-8368	386	9	jasper	jasper	PROPN
taxlaw-8368	386	10	l.	l.	PROPN
taxlaw-8368	386	11	cummings	cummings	PROPN
taxlaw-8368	386	12	,	,	PUNCT
taxlaw-8368	386	13	jr	jr	PROPN
taxlaw-8368	386	14	.	.	PROPN
taxlaw-8368	386	15	,	,	PUNCT
taxlaw-8368	386	16	user	user	NOUN
taxlaw-8368	386	17	fees	fee	NOUN
taxlaw-8368	386	18	versus	versus	ADP
taxlaw-8368	386	19	taxes	taxis	NOUN
taxlaw-8368	386	20	,	,	PUNCT
taxlaw-8368	386	21	tax	tax	NOUN
taxlaw-8368	386	22	analysts	analyst	NOUN
taxlaw-8368	386	23	(	(	PUNCT
taxlaw-8368	386	24	nov	nov	PROPN
taxlaw-8368	386	25	.	.	PROPN
taxlaw-8368	386	26	4	4	NUM
taxlaw-8368	386	27	,	,	PUNCT
taxlaw-8368	386	28	2011	2011	NUM
taxlaw-8368	386	29	)	)	PUNCT
taxlaw-8368	386	30	,	,	PUNCT
taxlaw-8368	386	31	http://www.taxhistory.org/www/features.nsf/articles	http://www.taxhistory.org/www/features.nsf/article	NOUN
taxlaw-8368	386	32	/27f622b404b089f68525793e00536946?opendocument	/27f622b404b089f68525793e00536946?opendocument	PUNCT
taxlaw-8368	387	1	[	[	X
taxlaw-8368	387	2	https://perma.cc/h6v6-mc6n	https://perma.cc/h6v6-mc6n	X
taxlaw-8368	387	3	]	]	X
taxlaw-8368	387	4	(	(	PUNCT
taxlaw-8368	387	5	last	last	ADV
taxlaw-8368	387	6	visited	visit	VERB
taxlaw-8368	387	7	july	july	PROPN
taxlaw-8368	387	8	10	10	NUM
taxlaw-8368	387	9	,	,	PUNCT
taxlaw-8368	387	10	2020	2020	NUM
taxlaw-8368	387	11	)	)	PUNCT
taxlaw-8368	387	12	.	.	PUNCT
taxlaw-8368	388	1	71	71	NUM
taxlaw-8368	388	2	henry	henry	PROPN
taxlaw-8368	388	3	ordower	ordower	PROPN
taxlaw-8368	388	4	,	,	PUNCT
taxlaw-8368	388	5	j.s	j.s	PROPN
taxlaw-8368	388	6	.	.	PROPN
taxlaw-8368	388	7	sandoval	sandoval	PROPN
taxlaw-8368	388	8	,	,	PUNCT
taxlaw-8368	388	9	&	&	CCONJ
taxlaw-8368	388	10	kenneth	kenneth	PROPN
taxlaw-8368	388	11	warren	warren	PROPN
taxlaw-8368	388	12	,	,	PUNCT
taxlaw-8368	388	13	out	out	ADP
taxlaw-8368	388	14	of	of	ADP
taxlaw-8368	388	15	ferguson	ferguson	NOUN
taxlaw-8368	388	16	:	:	PUNCT
taxlaw-8368	388	17	misdemeanors	misdemeanor	NOUN
taxlaw-8368	388	18	,	,	PUNCT
taxlaw-8368	388	19	municipal	municipal	ADJ
taxlaw-8368	388	20	courts	court	NOUN
taxlaw-8368	388	21	,	,	PUNCT
taxlaw-8368	388	22	tax	tax	NOUN
taxlaw-8368	388	23	distribution	distribution	NOUN
taxlaw-8368	388	24	and	and	CCONJ
taxlaw-8368	388	25	constitutional	constitutional	ADJ
taxlaw-8368	388	26	limitations	limitation	NOUN
taxlaw-8368	388	27	,	,	PUNCT
taxlaw-8368	388	28	61	61	NUM
taxlaw-8368	388	29	how	how	SCONJ
taxlaw-8368	388	30	.	.	PUNCT
taxlaw-8368	389	1	l.j	l.j	NOUN
taxlaw-8368	389	2	.	.	PROPN
taxlaw-8368	389	3	113	113	NUM
taxlaw-8368	389	4	(	(	PUNCT
taxlaw-8368	389	5	2017	2017	NUM
taxlaw-8368	389	6	)	)	PUNCT
taxlaw-8368	389	7	.	.	PUNCT
taxlaw-8368	390	1	72	72	NUM
taxlaw-8368	390	2	see	see	VERB
taxlaw-8368	390	3	robert	robert	PROPN
taxlaw-8368	390	4	s.	s.	PROPN
taxlaw-8368	390	5	chirinko	chirinko	PROPN
taxlaw-8368	390	6	and	and	CCONJ
taxlaw-8368	390	7	daniel	daniel	PROPN
taxlaw-8368	390	8	j.	j.	PROPN
taxlaw-8368	390	9	wilson	wilson	PROPN
taxlaw-8368	390	10	,	,	PUNCT
taxlaw-8368	390	11	tax	tax	NOUN
taxlaw-8368	390	12	competition	competition	NOUN
taxlaw-8368	390	13	among	among	ADP
taxlaw-8368	390	14	u.s	u.s	PROPN
taxlaw-8368	390	15	.	.	PROPN
taxlaw-8368	390	16	states	state	NOUN
taxlaw-8368	390	17	:	:	PUNCT
taxlaw-8368	390	18	racing	race	VERB
taxlaw-8368	390	19	to	to	ADP
taxlaw-8368	390	20	the	the	DET
taxlaw-8368	390	21	bottom	bottom	NOUN
taxlaw-8368	390	22	or	or	CCONJ
taxlaw-8368	390	23	riding	ride	VERB
taxlaw-8368	390	24	on	on	ADP
taxlaw-8368	390	25	a	a	DET
taxlaw-8368	390	26	seesaw	seesaw	NOUN
taxlaw-8368	390	27	?	?	PUNCT
taxlaw-8368	391	1	(	(	PUNCT
taxlaw-8368	391	2	fed	fed	PROPN
taxlaw-8368	391	3	.	.	PUNCT
taxlaw-8368	391	4	rsrv	rsrv	PROPN
taxlaw-8368	391	5	.	.	PUNCT
taxlaw-8368	392	1	bank	bank	PROPN
taxlaw-8368	392	2	s.f	s.f	PROPN
taxlaw-8368	392	3	.	.	PROPN
taxlaw-8368	392	4	,	,	PUNCT
taxlaw-8368	392	5	working	work	VERB
taxlaw-8368	392	6	paper	paper	NOUN
taxlaw-8368	392	7	2008	2008	NUM
taxlaw-8368	392	8	-	-	SYM
taxlaw-8368	392	9	3	3	NUM
taxlaw-8368	392	10	)	)	PUNCT
taxlaw-8368	392	11	,	,	PUNCT
taxlaw-8368	392	12	https://	https://	PROPN
taxlaw-8368	392	13	www.frbsf.org/economic-research/files/wp08-03bk.pdf	www.frbsf.org/economic-research/files/wp08-03bk.pdf	PROPN
taxlaw-8368	393	1	[	[	X
taxlaw-8368	393	2	https://perma.cc/8hx5-5asu	https://perma.cc/8hx5-5asu	X
taxlaw-8368	393	3	]	]	X
taxlaw-8368	393	4	;	;	PUNCT
taxlaw-8368	393	5	henry	henry	PROPN
taxlaw-8368	393	6	ordower	ordower	PROPN
taxlaw-8368	393	7	,	,	PUNCT
taxlaw-8368	393	8	les	les	PROPN
taxlaw-8368	393	9	impôts	impôts	PROPN
taxlaw-8368	393	10	relatifs	relatifs	PROPN
taxlaw-8368	393	11	aux	aux	PROPN
taxlaw-8368	393	12	investissements	investissements	PROPN
taxlaw-8368	393	13	étrangers	étranger	NOUN
taxlaw-8368	393	14	aux	aux	PROPN
taxlaw-8368	393	15	états	états	PROPN
taxlaw-8368	393	16	-	-	PUNCT
taxlaw-8368	393	17	unis	unis	NOUN
taxlaw-8368	393	18	d'amérique	d'amérique	NOUN
taxlaw-8368	393	19	(	(	PUNCT
taxlaw-8368	393	20	observations	observation	NOUN
taxlaw-8368	393	21	générales	générale	NOUN
taxlaw-8368	393	22	)	)	PUNCT
taxlaw-8368	393	23	,	,	PUNCT
taxlaw-8368	393	24	1996	1996	NUM
taxlaw-8368	393	25	-	-	SYM
taxlaw-8368	393	26	2	2	NUM
taxlaw-8368	393	27	revue	revue	NOUN
taxlaw-8368	393	28	internationale	internationale	PROPN
taxlaw-8368	393	29	de	de	PROPN
taxlaw-8368	393	30	droit	droit	PROPN
taxlaw-8368	393	31	economique	economique	PROPN
taxlaw-8368	393	32	185	185	NUM
taxlaw-8368	393	33	-	-	SYM
taxlaw-8368	393	34	201	201	NUM
taxlaw-8368	393	35	(	(	PUNCT
taxlaw-8368	393	36	1996	1996	NUM
taxlaw-8368	393	37	)	)	PUNCT
taxlaw-8368	393	38	(	(	PUNCT
taxlaw-8368	393	39	includes	include	VERB
taxlaw-8368	393	40	discussion	discussion	NOUN
taxlaw-8368	393	41	of	of	ADP
taxlaw-8368	393	42	negotiated	negotiate	VERB
taxlaw-8368	393	43	state	state	NOUN
taxlaw-8368	393	44	or	or	CCONJ
taxlaw-8368	393	45	local	local	ADJ
taxlaw-8368	393	46	tax	tax	NOUN
taxlaw-8368	393	47	concessions	concession	NOUN
taxlaw-8368	393	48	)	)	PUNCT
taxlaw-8368	393	49	.	.	PUNCT
taxlaw-8368	394	1	2021	2021	NUM
taxlaw-8368	394	2	]	]	PUNCT
taxlaw-8368	394	3	uniform	uniform	ADJ
taxlaw-8368	394	4	international	international	ADJ
taxlaw-8368	394	5	tax	tax	NOUN
taxlaw-8368	394	6	collection	collection	NOUN
taxlaw-8368	394	7	and	and	CCONJ
taxlaw-8368	394	8	distribution	distribution	NOUN
taxlaw-8368	394	9	141	141	NUM
taxlaw-8368	394	10	solicit	solicit	NOUN
taxlaw-8368	394	11	bids	bid	NOUN
taxlaw-8368	394	12	from	from	ADP
taxlaw-8368	394	13	governments	government	NOUN
taxlaw-8368	394	14	when	when	SCONJ
taxlaw-8368	394	15	they	they	PRON
taxlaw-8368	394	16	are	be	AUX
taxlaw-8368	394	17	evaluating	evaluate	VERB
taxlaw-8368	394	18	where	where	SCONJ
taxlaw-8368	394	19	to	to	PART
taxlaw-8368	394	20	locate	locate	VERB
taxlaw-8368	394	21	a	a	DET
taxlaw-8368	394	22	new	new	ADJ
taxlaw-8368	394	23	or	or	CCONJ
taxlaw-8368	394	24	expanded	expand	VERB
taxlaw-8368	394	25	facility.73	facility.73	ADJ
taxlaw-8368	394	26	governmental	governmental	ADJ
taxlaw-8368	394	27	units	unit	NOUN
taxlaw-8368	394	28	offer	offer	VERB
taxlaw-8368	394	29	tax	tax	NOUN
taxlaw-8368	394	30	concessions	concession	NOUN
taxlaw-8368	394	31	as	as	ADV
taxlaw-8368	394	32	all	all	PRON
taxlaw-8368	394	33	or	or	CCONJ
taxlaw-8368	394	34	a	a	DET
taxlaw-8368	394	35	portion	portion	NOUN
taxlaw-8368	394	36	of	of	ADP
taxlaw-8368	394	37	their	their	PRON
taxlaw-8368	394	38	proposal	proposal	NOUN
taxlaw-8368	394	39	to	to	PART
taxlaw-8368	394	40	entice	entice	VERB
taxlaw-8368	394	41	the	the	DET
taxlaw-8368	394	42	business	business	NOUN
taxlaw-8368	394	43	decision	decision	NOUN
taxlaw-8368	394	44	-	-	PUNCT
taxlaw-8368	394	45	makers	maker	NOUN
taxlaw-8368	394	46	to	to	PART
taxlaw-8368	394	47	invest	invest	VERB
taxlaw-8368	394	48	in	in	ADP
taxlaw-8368	394	49	the	the	DET
taxlaw-8368	394	50	geographic	geographic	ADJ
taxlaw-8368	394	51	area	area	NOUN
taxlaw-8368	394	52	and	and	CCONJ
taxlaw-8368	394	53	bring	bring	VERB
taxlaw-8368	394	54	jobs	job	NOUN
taxlaw-8368	394	55	and	and	CCONJ
taxlaw-8368	394	56	collateral	collateral	ADJ
taxlaw-8368	394	57	businesses	business	NOUN
taxlaw-8368	394	58	to	to	ADP
taxlaw-8368	394	59	the	the	DET
taxlaw-8368	394	60	governmental	governmental	ADJ
taxlaw-8368	394	61	unit	unit	NOUN
taxlaw-8368	394	62	.	.	PUNCT
taxlaw-8368	395	1	tax	tax	NOUN
taxlaw-8368	395	2	concession	concession	NOUN
taxlaw-8368	395	3	competition	competition	NOUN
taxlaw-8368	395	4	sometimes	sometimes	ADV
taxlaw-8368	395	5	even	even	ADV
taxlaw-8368	395	6	becomes	become	VERB
taxlaw-8368	395	7	destructive	destructive	ADJ
taxlaw-8368	395	8	as	as	SCONJ
taxlaw-8368	395	9	the	the	DET
taxlaw-8368	395	10	commercial	commercial	ADJ
taxlaw-8368	395	11	development	development	NOUN
taxlaw-8368	395	12	consumes	consume	VERB
taxlaw-8368	395	13	governmental	governmental	ADJ
taxlaw-8368	395	14	resources	resource	NOUN
taxlaw-8368	395	15	without	without	ADP
taxlaw-8368	395	16	contributing	contribute	VERB
taxlaw-8368	395	17	adequately	adequately	ADV
taxlaw-8368	395	18	to	to	ADP
taxlaw-8368	395	19	tax	tax	NOUN
taxlaw-8368	395	20	revenue	revenue	NOUN
taxlaw-8368	395	21	.	.	PUNCT
taxlaw-8368	396	1	occasionally	occasionally	ADV
taxlaw-8368	396	2	,	,	PUNCT
taxlaw-8368	396	3	the	the	DET
taxlaw-8368	396	4	business	business	NOUN
taxlaw-8368	396	5	attracted	attract	VERB
taxlaw-8368	396	6	with	with	ADP
taxlaw-8368	396	7	special	special	ADJ
taxlaw-8368	396	8	tax	tax	NOUN
taxlaw-8368	396	9	concessions	concession	NOUN
taxlaw-8368	396	10	and	and	CCONJ
taxlaw-8368	396	11	other	other	ADJ
taxlaw-8368	396	12	subsidies	subsidy	NOUN
taxlaw-8368	396	13	relocates	relocate	VERB
taxlaw-8368	396	14	when	when	SCONJ
taxlaw-8368	396	15	the	the	DET
taxlaw-8368	396	16	period	period	NOUN
taxlaw-8368	396	17	of	of	ADP
taxlaw-8368	396	18	the	the	DET
taxlaw-8368	396	19	tax	tax	NOUN
taxlaw-8368	396	20	concession	concession	NOUN
taxlaw-8368	396	21	expires	expire	VERB
taxlaw-8368	396	22	and	and	CCONJ
taxlaw-8368	396	23	leaves	leave	VERB
taxlaw-8368	396	24	the	the	DET
taxlaw-8368	396	25	governmental	governmental	ADJ
taxlaw-8368	396	26	unit	unit	NOUN
taxlaw-8368	396	27	with	with	ADP
taxlaw-8368	396	28	facilities	facility	NOUN
taxlaw-8368	396	29	that	that	PRON
taxlaw-8368	396	30	can	can	AUX
taxlaw-8368	396	31	not	not	PART
taxlaw-8368	396	32	be	be	AUX
taxlaw-8368	396	33	adequately	adequately	ADV
taxlaw-8368	396	34	utilized	utilize	VERB
taxlaw-8368	396	35	.	.	PUNCT
taxlaw-8368	397	1	for	for	ADP
taxlaw-8368	397	2	example	example	NOUN
taxlaw-8368	397	3	,	,	PUNCT
taxlaw-8368	397	4	in	in	ADP
taxlaw-8368	397	5	the	the	DET
taxlaw-8368	397	6	case	case	NOUN
taxlaw-8368	397	7	of	of	ADP
taxlaw-8368	397	8	the	the	DET
taxlaw-8368	397	9	rams	ram	NOUN
taxlaw-8368	397	10	,	,	PUNCT
taxlaw-8368	397	11	a	a	DET
taxlaw-8368	397	12	national	national	ADJ
taxlaw-8368	397	13	football	football	NOUN
taxlaw-8368	397	14	league	league	PROPN
taxlaw-8368	397	15	franchise	franchise	PROPN
taxlaw-8368	397	16	,	,	PUNCT
taxlaw-8368	397	17	st	st	PROPN
taxlaw-8368	397	18	.	.	PROPN
taxlaw-8368	397	19	louis	louis	PROPN
taxlaw-8368	397	20	directly	directly	ADV
taxlaw-8368	397	21	and	and	CCONJ
taxlaw-8368	397	22	indirectly	indirectly	ADV
taxlaw-8368	397	23	used	use	VERB
taxlaw-8368	397	24	tax	tax	NOUN
taxlaw-8368	397	25	revenue	revenue	NOUN
taxlaw-8368	397	26	to	to	PART
taxlaw-8368	397	27	provide	provide	VERB
taxlaw-8368	397	28	a	a	DET
taxlaw-8368	397	29	stadium	stadium	NOUN
taxlaw-8368	397	30	.	.	PUNCT
taxlaw-8368	398	1	when	when	SCONJ
taxlaw-8368	398	2	the	the	DET
taxlaw-8368	398	3	stadium	stadium	NOUN
taxlaw-8368	398	4	no	no	ADV
taxlaw-8368	398	5	longer	long	ADV
taxlaw-8368	398	6	met	meet	VERB
taxlaw-8368	398	7	stadium	stadium	ADJ
taxlaw-8368	398	8	quality	quality	NOUN
taxlaw-8368	398	9	conditions	condition	NOUN
taxlaw-8368	398	10	included	include	VERB
taxlaw-8368	398	11	in	in	ADP
taxlaw-8368	398	12	the	the	DET
taxlaw-8368	398	13	lease	lease	NOUN
taxlaw-8368	398	14	,	,	PUNCT
taxlaw-8368	398	15	the	the	DET
taxlaw-8368	398	16	rams	ram	NOUN
taxlaw-8368	398	17	became	become	VERB
taxlaw-8368	398	18	free	free	ADJ
taxlaw-8368	398	19	to	to	PART
taxlaw-8368	398	20	abandon	abandon	VERB
taxlaw-8368	398	21	the	the	DET
taxlaw-8368	398	22	st	st	PROPN
taxlaw-8368	398	23	.	.	PROPN
taxlaw-8368	398	24	louis	louis	PROPN
taxlaw-8368	398	25	area.74	area.74	PROPN
taxlaw-8368	398	26	business	business	NOUN
taxlaw-8368	398	27	demand	demand	NOUN
taxlaw-8368	398	28	for	for	ADP
taxlaw-8368	398	29	tax	tax	NOUN
taxlaw-8368	398	30	-	-	PUNCT
taxlaw-8368	398	31	based	base	VERB
taxlaw-8368	398	32	government	government	NOUN
taxlaw-8368	398	33	contributions	contribution	NOUN
taxlaw-8368	398	34	has	have	AUX
taxlaw-8368	398	35	become	become	VERB
taxlaw-8368	398	36	an	an	DET
taxlaw-8368	398	37	important	important	ADJ
taxlaw-8368	398	38	—	—	PUNCT
taxlaw-8368	398	39	possibly	possibly	ADV
taxlaw-8368	398	40	indispensable	indispensable	ADJ
taxlaw-8368	398	41	—	—	PUNCT
taxlaw-8368	398	42	feature	feature	NOUN
taxlaw-8368	398	43	of	of	ADP
taxlaw-8368	398	44	major	major	ADJ
taxlaw-8368	398	45	developments	development	NOUN
taxlaw-8368	398	46	throughout	throughout	ADP
taxlaw-8368	398	47	the	the	DET
taxlaw-8368	398	48	u.s	u.s	PROPN
taxlaw-8368	398	49	.	.	PROPN
taxlaw-8368	398	50	when	when	SCONJ
taxlaw-8368	398	51	governmental	governmental	ADJ
taxlaw-8368	398	52	offers	offer	NOUN
taxlaw-8368	398	53	are	be	AUX
taxlaw-8368	398	54	insufficient	insufficient	ADJ
taxlaw-8368	398	55	,	,	PUNCT
taxlaw-8368	398	56	the	the	DET
taxlaw-8368	398	57	businesses	business	NOUN
taxlaw-8368	398	58	go	go	VERB
taxlaw-8368	398	59	elsewhere	elsewhere	ADV
taxlaw-8368	398	60	.	.	PUNCT
taxlaw-8368	399	1	amazon	amazon	NOUN
taxlaw-8368	399	2	,	,	PUNCT
taxlaw-8368	399	3	for	for	ADP
taxlaw-8368	399	4	example	example	NOUN
taxlaw-8368	399	5	,	,	PUNCT
taxlaw-8368	399	6	negotiated	negotiate	VERB
taxlaw-8368	399	7	a	a	DET
taxlaw-8368	399	8	variety	variety	NOUN
taxlaw-8368	399	9	of	of	ADP
taxlaw-8368	399	10	subsidies	subsidy	NOUN
taxlaw-8368	399	11	,	,	PUNCT
taxlaw-8368	399	12	including	include	VERB
taxlaw-8368	399	13	tax	tax	NOUN
taxlaw-8368	399	14	subsidies	subsidy	NOUN
taxlaw-8368	399	15	from	from	ADP
taxlaw-8368	399	16	new	new	PROPN
taxlaw-8368	399	17	york	york	PROPN
taxlaw-8368	399	18	city	city	PROPN
taxlaw-8368	399	19	,	,	PUNCT
taxlaw-8368	399	20	but	but	CCONJ
taxlaw-8368	399	21	when	when	SCONJ
taxlaw-8368	399	22	local	local	ADJ
taxlaw-8368	399	23	elected	elect	VERB
taxlaw-8368	399	24	officials	official	NOUN
taxlaw-8368	399	25	began	begin	VERB
taxlaw-8368	399	26	to	to	PART
taxlaw-8368	399	27	object	object	VERB
taxlaw-8368	399	28	due	due	ADP
taxlaw-8368	399	29	to	to	ADP
taxlaw-8368	399	30	the	the	DET
taxlaw-8368	399	31	cost	cost	NOUN
taxlaw-8368	399	32	to	to	ADP
taxlaw-8368	399	33	the	the	DET
taxlaw-8368	399	34	city	city	NOUN
taxlaw-8368	399	35	,	,	PUNCT
taxlaw-8368	399	36	amazon	amazon	NOUN
taxlaw-8368	399	37	abandoned	abandon	VERB
taxlaw-8368	399	38	its	its	PRON
taxlaw-8368	399	39	plans	plan	NOUN
taxlaw-8368	399	40	to	to	PART
taxlaw-8368	399	41	locate	locate	VERB
taxlaw-8368	399	42	a	a	DET
taxlaw-8368	399	43	facility	facility	NOUN
taxlaw-8368	399	44	in	in	ADP
taxlaw-8368	399	45	new	new	PROPN
taxlaw-8368	399	46	york	york	PROPN
taxlaw-8368	400	1	city.75	city.75	PROPN
taxlaw-8368	400	2	more	more	ADJ
taxlaw-8368	400	3	egalitarian	egalitarian	ADJ
taxlaw-8368	400	4	tax	tax	NOUN
taxlaw-8368	400	5	revenue	revenue	NOUN
taxlaw-8368	400	6	distribution	distribution	NOUN
taxlaw-8368	400	7	across	across	ADP
taxlaw-8368	400	8	borders	border	NOUN
taxlaw-8368	400	9	might	might	AUX
taxlaw-8368	400	10	render	render	VERB
taxlaw-8368	400	11	tax	tax	NOUN
taxlaw-8368	400	12	concession	concession	NOUN
taxlaw-8368	400	13	competition	competition	NOUN
taxlaw-8368	400	14	obsolescent	obsolescent	ADJ
taxlaw-8368	400	15	as	as	ADV
taxlaw-8368	400	16	well	well	ADV
taxlaw-8368	400	17	as	as	ADP
taxlaw-8368	400	18	unnecessary	unnecessary	ADJ
taxlaw-8368	400	19	.	.	PUNCT
taxlaw-8368	401	1	the	the	DET
taxlaw-8368	401	2	u.s	u.s	PROPN
taxlaw-8368	401	3	.	.	PROPN
taxlaw-8368	401	4	has	have	VERB
taxlaw-8368	401	5	substantial	substantial	ADJ
taxlaw-8368	401	6	competition	competition	NOUN
taxlaw-8368	401	7	across	across	ADP
taxlaw-8368	401	8	taxing	tax	VERB
taxlaw-8368	401	9	districts	district	NOUN
taxlaw-8368	401	10	and	and	CCONJ
taxlaw-8368	401	11	a	a	DET
taxlaw-8368	401	12	confusing	confusing	ADJ
taxlaw-8368	401	13	profusion	profusion	NOUN
taxlaw-8368	401	14	of	of	ADP
taxlaw-8368	401	15	taxing	tax	VERB
taxlaw-8368	401	16	units	unit	NOUN
taxlaw-8368	401	17	and	and	CCONJ
taxlaw-8368	401	18	tax	tax	NOUN
taxlaw-8368	401	19	bases	basis	NOUN
taxlaw-8368	401	20	,	,	PUNCT
taxlaw-8368	401	21	so	so	SCONJ
taxlaw-8368	401	22	that	that	SCONJ
taxlaw-8368	401	23	items	item	NOUN
taxlaw-8368	401	24	included	include	VERB
taxlaw-8368	401	25	in	in	ADP
taxlaw-8368	401	26	one	one	NUM
taxlaw-8368	401	27	tax	tax	NOUN
taxlaw-8368	401	28	base	base	NOUN
taxlaw-8368	401	29	frequently	frequently	ADV
taxlaw-8368	401	30	become	become	VERB
taxlaw-8368	401	31	subject	subject	ADJ
taxlaw-8368	401	32	to	to	ADP
taxlaw-8368	401	33	tax	tax	NOUN
taxlaw-8368	401	34	under	under	ADP
taxlaw-8368	401	35	another	another	DET
taxlaw-8368	401	36	base	base	NOUN
taxlaw-8368	401	37	as	as	ADV
taxlaw-8368	401	38	well	well	ADV
taxlaw-8368	401	39	.	.	PUNCT
taxlaw-8368	402	1	income	income	NOUN
taxlaw-8368	402	2	may	may	AUX
taxlaw-8368	402	3	be	be	AUX
taxlaw-8368	402	4	subject	subject	ADJ
taxlaw-8368	402	5	to	to	ADP
taxlaw-8368	402	6	a	a	DET
taxlaw-8368	402	7	federal	federal	ADJ
taxlaw-8368	402	8	income	income	NOUN
taxlaw-8368	402	9	tax	tax	NOUN
taxlaw-8368	402	10	,	,	PUNCT
taxlaw-8368	402	11	a	a	DET
taxlaw-8368	402	12	wage	wage	NOUN
taxlaw-8368	402	13	income	income	NOUN
taxlaw-8368	402	14	tax	tax	NOUN
taxlaw-8368	402	15	(	(	PUNCT
taxlaw-8368	402	16	social	social	ADJ
taxlaw-8368	402	17	security	security	NOUN
taxlaw-8368	402	18	)	)	PUNCT
taxlaw-8368	402	19	,	,	PUNCT
taxlaw-8368	402	20	a	a	DET
taxlaw-8368	402	21	state	state	NOUN
taxlaw-8368	402	22	income	income	NOUN
taxlaw-8368	402	23	tax	tax	NOUN
taxlaw-8368	402	24	,	,	PUNCT
taxlaw-8368	402	25	and	and	CCONJ
taxlaw-8368	402	26	a	a	DET
taxlaw-8368	402	27	local	local	ADJ
taxlaw-8368	402	28	(	(	PUNCT
taxlaw-8368	402	29	wagebased	wagebased	ADJ
taxlaw-8368	402	30	)	)	PUNCT
taxlaw-8368	402	31	income	income	NOUN
taxlaw-8368	402	32	tax	tax	NOUN
taxlaw-8368	402	33	,	,	PUNCT
taxlaw-8368	402	34	and	and	CCONJ
taxlaw-8368	402	35	the	the	DET
taxlaw-8368	402	36	income	income	NOUN
taxlaw-8368	402	37	remaining	remain	VERB
taxlaw-8368	402	38	after	after	SCONJ
taxlaw-8368	402	39	the	the	DET
taxlaw-8368	402	40	income	income	NOUN
taxlaw-8368	402	41	taxes	taxis	NOUN
taxlaw-8368	402	42	may	may	AUX
taxlaw-8368	402	43	become	become	VERB
taxlaw-8368	402	44	subject	subject	ADJ
taxlaw-8368	402	45	again	again	ADV
taxlaw-8368	402	46	to	to	ADP
taxlaw-8368	402	47	a	a	DET
taxlaw-8368	402	48	consumption	consumption	NOUN
taxlaw-8368	402	49	tax	tax	NOUN
taxlaw-8368	402	50	when	when	SCONJ
taxlaw-8368	402	51	the	the	DET
taxlaw-8368	402	52	taxpayer	taxpayer	NOUN
taxlaw-8368	402	53	deploys	deploy	VERB
taxlaw-8368	402	54	it	it	PRON
taxlaw-8368	402	55	for	for	ADP
taxlaw-8368	402	56	purchases	purchase	NOUN
taxlaw-8368	402	57	and	and	CCONJ
taxlaw-8368	402	58	an	an	DET
taxlaw-8368	402	59	annual	annual	ADJ
taxlaw-8368	402	60	property	property	NOUN
taxlaw-8368	402	61	tax	tax	NOUN
taxlaw-8368	402	62	following	follow	VERB
taxlaw-8368	402	63	purchase	purchase	NOUN
taxlaw-8368	402	64	.	.	PUNCT
taxlaw-8368	403	1	each	each	DET
taxlaw-8368	403	2	tax	tax	NOUN
taxlaw-8368	403	3	competes	compete	VERB
taxlaw-8368	403	4	for	for	ADP
taxlaw-8368	403	5	its	its	PRON
taxlaw-8368	403	6	share	share	NOUN
taxlaw-8368	403	7	of	of	ADP
taxlaw-8368	403	8	overall	overall	ADJ
taxlaw-8368	403	9	tax	tax	NOUN
taxlaw-8368	403	10	revenue	revenue	NOUN
taxlaw-8368	403	11	.	.	PUNCT
taxlaw-8368	404	1	part	part	NOUN
taxlaw-8368	404	2	of	of	ADP
taxlaw-8368	404	3	the	the	DET
taxlaw-8368	404	4	competition	competition	NOUN
taxlaw-8368	404	5	among	among	ADP
taxlaw-8368	404	6	jurisdictions	jurisdiction	NOUN
taxlaw-8368	404	7	may	may	AUX
taxlaw-8368	404	8	be	be	AUX
taxlaw-8368	404	9	the	the	DET
taxlaw-8368	404	10	absence	absence	NOUN
taxlaw-8368	404	11	of	of	ADP
taxlaw-8368	404	12	one	one	NUM
taxlaw-8368	404	13	of	of	ADP
taxlaw-8368	404	14	the	the	DET
taxlaw-8368	404	15	taxes	taxis	NOUN
taxlaw-8368	404	16	.	.	PUNCT
taxlaw-8368	405	1	florida	florida	PROPN
taxlaw-8368	405	2	and	and	CCONJ
taxlaw-8368	405	3	texas	texas	PROPN
taxlaw-8368	405	4	,	,	PUNCT
taxlaw-8368	405	5	for	for	ADP
taxlaw-8368	405	6	example	example	NOUN
taxlaw-8368	405	7	,	,	PUNCT
taxlaw-8368	405	8	impose	impose	VERB
taxlaw-8368	405	9	no	no	DET
taxlaw-8368	405	10	individual	individual	ADJ
taxlaw-8368	405	11	state	state	NOUN
taxlaw-8368	405	12	income	income	NOUN
taxlaw-8368	405	13	tax.76	tax.76	PROPN
taxlaw-8368	405	14	alaska	alaska	PROPN
taxlaw-8368	405	15	,	,	PUNCT
taxlaw-8368	405	16	delaware	delaware	PROPN
taxlaw-8368	405	17	,	,	PUNCT
taxlaw-8368	405	18	montana	montana	PROPN
taxlaw-8368	405	19	,	,	PUNCT
taxlaw-8368	405	20	new	new	PROPN
taxlaw-8368	405	21	hampshire	hampshire	PROPN
taxlaw-8368	405	22	,	,	PUNCT
taxlaw-8368	405	23	and	and	CCONJ
taxlaw-8368	405	24	oregon	oregon	PROPN
taxlaw-8368	405	25	impose	impose	VERB
taxlaw-8368	405	26	no	no	DET
taxlaw-8368	405	27	sales	sale	NOUN
taxlaw-8368	405	28	tax.77	tax.77	NOUN
taxlaw-8368	405	29	tax	tax	NOUN
taxlaw-8368	405	30	competition	competition	NOUN
taxlaw-8368	405	31	allows	allow	VERB
taxlaw-8368	405	32	private	private	ADJ
taxlaw-8368	405	33	parties	party	NOUN
taxlaw-8368	405	34	to	to	PART
taxlaw-8368	405	35	allocate	allocate	VERB
taxlaw-8368	405	36	a	a	DET
taxlaw-8368	405	37	portion	portion	NOUN
taxlaw-8368	405	38	of	of	ADP
taxlaw-8368	405	39	what	what	PRON
taxlaw-8368	405	40	should	should	AUX
taxlaw-8368	405	41	be	be	AUX
taxlaw-8368	405	42	tax	tax	NOUN
taxlaw-8368	405	43	revenue	revenue	NOUN
taxlaw-8368	405	44	to	to	ADP
taxlaw-8368	405	45	themselves	themselves	PRON
taxlaw-8368	405	46	.	.	PUNCT
taxlaw-8368	406	1	tax	tax	NOUN
taxlaw-8368	406	2	increment	increment	NOUN
taxlaw-8368	406	3	financing	financing	NOUN
taxlaw-8368	406	4	,	,	PUNCT
taxlaw-8368	406	5	for	for	ADP
taxlaw-8368	406	6	example	example	NOUN
taxlaw-8368	406	7	,	,	PUNCT
taxlaw-8368	406	8	dedicates	dedicate	VERB
taxlaw-8368	406	9	incremental	incremental	ADJ
taxlaw-8368	406	10	tax	tax	NOUN
taxlaw-8368	406	11	revenue	revenue	NOUN
taxlaw-8368	406	12	from	from	ADP
taxlaw-8368	406	13	a	a	DET
taxlaw-8368	406	14	private	private	ADJ
taxlaw-8368	406	15	development	development	NOUN
taxlaw-8368	406	16	to	to	ADP
taxlaw-8368	406	17	repayment	repayment	NOUN
taxlaw-8368	406	18	of	of	ADP
taxlaw-8368	406	19	indebtedness	indebtedness	NOUN
taxlaw-8368	406	20	incurred	incur	VERB
taxlaw-8368	406	21	to	to	PART
taxlaw-8368	406	22	fund	fund	VERB
taxlaw-8368	406	23	construction	construction	NOUN
taxlaw-8368	406	24	of	of	ADP
taxlaw-8368	406	25	public	public	ADJ
taxlaw-8368	406	26	73	73	NUM
taxlaw-8368	406	27	see	see	NOUN
taxlaw-8368	406	28	,	,	PUNCT
taxlaw-8368	406	29	e.g.	e.g.	ADV
taxlaw-8368	406	30	,	,	PUNCT
taxlaw-8368	406	31	nick	nick	PROPN
taxlaw-8368	406	32	wingfield	wingfield	PROPN
taxlaw-8368	406	33	,	,	PUNCT
taxlaw-8368	406	34	amazon	amazon	PROPN
taxlaw-8368	406	35	chooses	choose	VERB
taxlaw-8368	406	36	20	20	NUM
taxlaw-8368	406	37	finalists	finalist	NOUN
taxlaw-8368	406	38	for	for	ADP
taxlaw-8368	406	39	second	second	ADJ
taxlaw-8368	406	40	headquarters	headquarters	NOUN
taxlaw-8368	406	41	,	,	PUNCT
taxlaw-8368	406	42	n.y	n.y	PROPN
taxlaw-8368	406	43	.	.	PROPN
taxlaw-8368	406	44	times	times	PROPN
taxlaw-8368	406	45	(	(	PUNCT
taxlaw-8368	406	46	jan	jan	PROPN
taxlaw-8368	406	47	.	.	PROPN
taxlaw-8368	406	48	18	18	NUM
taxlaw-8368	406	49	,	,	PUNCT
taxlaw-8368	406	50	2018	2018	NUM
taxlaw-8368	406	51	)	)	PUNCT
taxlaw-8368	406	52	,	,	PUNCT
taxlaw-8368	406	53	https://www.nytimes.com/2018/01/18/technology/amazon-finalistsheadquarters.html	https://www.nytimes.com/2018/01/18/technology/amazon-finalistsheadquarters.html	PROPN
taxlaw-8368	406	54	[	[	X
taxlaw-8368	406	55	https://perma.cc/y948-bw5v	https://perma.cc/y948-bw5v	NOUN
taxlaw-8368	406	56	]	]	X
taxlaw-8368	406	57	.	.	PUNCT
taxlaw-8368	407	1	74	74	NUM
taxlaw-8368	407	2	see	see	VERB
taxlaw-8368	407	3	,	,	PUNCT
taxlaw-8368	407	4	e.g.	e.g.	ADV
taxlaw-8368	407	5	,	,	PUNCT
taxlaw-8368	407	6	robin	robin	PROPN
taxlaw-8368	407	7	respaut	respaut	PROPN
taxlaw-8368	407	8	,	,	PUNCT
taxlaw-8368	407	9	with	with	ADP
taxlaw-8368	407	10	nfl	nfl	PROPN
taxlaw-8368	407	11	rams	rams	PROPN
taxlaw-8368	407	12	gone	go	VERB
taxlaw-8368	407	13	,	,	PUNCT
taxlaw-8368	407	14	st	st	PROPN
taxlaw-8368	407	15	.	.	PROPN
taxlaw-8368	407	16	louis	louis	PROPN
taxlaw-8368	407	17	still	still	ADV
taxlaw-8368	407	18	stuck	stick	VERB
taxlaw-8368	407	19	with	with	ADP
taxlaw-8368	407	20	stadium	stadium	NOUN
taxlaw-8368	407	21	debt	debt	NOUN
taxlaw-8368	407	22	,	,	PUNCT
taxlaw-8368	407	23	reuters	reuters	PROPN
taxlaw-8368	407	24	(	(	PUNCT
taxlaw-8368	407	25	feb	feb	PROPN
taxlaw-8368	407	26	.	.	PROPN
taxlaw-8368	407	27	3	3	NUM
taxlaw-8368	407	28	,	,	PUNCT
taxlaw-8368	407	29	2016	2016	NUM
taxlaw-8368	407	30	)	)	PUNCT
taxlaw-8368	407	31	,	,	PUNCT
taxlaw-8368	407	32	https://www.reuters.com/article/us-sports-nfl-stadiums-insight/with-nflrams-gone-st-louis-still-stuck-with-stadium-debt-iduskcn0vc0ep	https://www.reuters.com/article/us-sports-nfl-stadiums-insight/with-nflrams-gone-st-louis-still-stuck-with-stadium-debt-iduskcn0vc0ep	X
taxlaw-8368	408	1	[	[	X
taxlaw-8368	408	2	https://perma.cc/e86hhvv3	https://perma.cc/e86hhvv3	X
taxlaw-8368	408	3	]	]	X
taxlaw-8368	408	4	.	.	PUNCT
taxlaw-8368	409	1	75	75	NUM
taxlaw-8368	409	2	see	see	VERB
taxlaw-8368	409	3	,	,	PUNCT
taxlaw-8368	409	4	e.g.	e.g.	ADV
taxlaw-8368	409	5	,	,	PUNCT
taxlaw-8368	409	6	scott	scott	PROPN
taxlaw-8368	409	7	cohn	cohn	PROPN
taxlaw-8368	409	8	,	,	PUNCT
taxlaw-8368	409	9	amazon	amazon	PROPN
taxlaw-8368	409	10	reveals	reveal	VERB
taxlaw-8368	409	11	the	the	DET
taxlaw-8368	409	12	truth	truth	NOUN
taxlaw-8368	409	13	on	on	ADP
taxlaw-8368	409	14	why	why	SCONJ
taxlaw-8368	409	15	it	it	PRON
taxlaw-8368	409	16	nixed	nix	VERB
taxlaw-8368	409	17	new	new	PROPN
taxlaw-8368	409	18	york	york	PROPN
taxlaw-8368	409	19	and	and	CCONJ
taxlaw-8368	409	20	chose	choose	VERB
taxlaw-8368	409	21	virginia	virginia	PROPN
taxlaw-8368	409	22	for	for	ADP
taxlaw-8368	409	23	its	its	PRON
taxlaw-8368	409	24	hq2	hq2	ADJ
taxlaw-8368	409	25	,	,	PUNCT
taxlaw-8368	409	26	cnbc	cnbc	PROPN
taxlaw-8368	409	27	(	(	PUNCT
taxlaw-8368	409	28	july	july	PROPN
taxlaw-8368	409	29	10	10	NUM
taxlaw-8368	409	30	,	,	PUNCT
taxlaw-8368	409	31	2019	2019	NUM
taxlaw-8368	409	32	)	)	PUNCT
taxlaw-8368	409	33	,	,	PUNCT
taxlaw-8368	409	34	https://www.cnbc.com/2019/07/10/amazon-revealsthe-truth-on-why-it-nixed-ny-and-chose-virginia-for-hq2.html	https://www.cnbc.com/2019/07/10/amazon-revealsthe-truth-on-why-it-nixed-ny-and-chose-virginia-for-hq2.html	VERB
taxlaw-8368	410	1	[	[	X
taxlaw-8368	410	2	https://perma.cc/qmv7-xm9j	https://perma.cc/qmv7-xm9j	X
taxlaw-8368	410	3	]	]	X
taxlaw-8368	410	4	(	(	PUNCT
taxlaw-8368	410	5	amazon	amazon	NOUN
taxlaw-8368	410	6	withdrew	withdraw	VERB
taxlaw-8368	410	7	from	from	ADP
taxlaw-8368	410	8	new	new	PROPN
taxlaw-8368	410	9	york	york	PROPN
taxlaw-8368	410	10	city	city	PROPN
taxlaw-8368	410	11	when	when	SCONJ
taxlaw-8368	410	12	city	city	PROPN
taxlaw-8368	410	13	council	council	NOUN
taxlaw-8368	410	14	members	member	NOUN
taxlaw-8368	410	15	balked	balk	VERB
taxlaw-8368	410	16	at	at	ADP
taxlaw-8368	410	17	size	size	NOUN
taxlaw-8368	410	18	of	of	ADP
taxlaw-8368	410	19	the	the	DET
taxlaw-8368	410	20	tax	tax	NOUN
taxlaw-8368	410	21	concessions	concession	NOUN
taxlaw-8368	410	22	)	)	PUNCT
taxlaw-8368	410	23	;	;	PUNCT
taxlaw-8368	410	24	jacob	jacob	PROPN
taxlaw-8368	410	25	passy	passy	PROPN
taxlaw-8368	410	26	,	,	PUNCT
taxlaw-8368	410	27	this	this	PRON
taxlaw-8368	410	28	is	be	AUX
taxlaw-8368	410	29	what	what	PRON
taxlaw-8368	410	30	amazon	amazon	NOUN
taxlaw-8368	410	31	’s	’s	PART
taxlaw-8368	410	32	“	"	PUNCT
taxlaw-8368	410	33	hq2	hq2	ADJ
taxlaw-8368	410	34	”	"	PUNCT
taxlaw-8368	410	35	was	be	AUX
taxlaw-8368	410	36	going	go	VERB
taxlaw-8368	410	37	to	to	PART
taxlaw-8368	410	38	cost	cost	VERB
taxlaw-8368	410	39	new	new	PROPN
taxlaw-8368	410	40	york	york	PROPN
taxlaw-8368	410	41	taxpayers	taxpayer	NOUN
taxlaw-8368	410	42	,	,	PUNCT
taxlaw-8368	410	43	marketwatch	marketwatch	PROPN
taxlaw-8368	410	44	(	(	PUNCT
taxlaw-8368	410	45	feb	feb	PROPN
taxlaw-8368	410	46	.	.	PROPN
taxlaw-8368	410	47	16	16	NUM
taxlaw-8368	410	48	,	,	PUNCT
taxlaw-8368	410	49	2019	2019	NUM
taxlaw-8368	410	50	)	)	PUNCT
taxlaw-8368	410	51	,	,	PUNCT
taxlaw-8368	410	52	https://www.marketwatch.com/story/what-amazons-hq2-meansfor-taxpayers-in-new-york-and-virginia-2018-11-14	https://www.marketwatch.com/story/what-amazons-hq2-meansfor-taxpayers-in-new-york-and-virginia-2018-11-14	PROPN
taxlaw-8368	411	1	[	[	X
taxlaw-8368	411	2	https://perma.cc/zqm6-fcx9	https://perma.cc/zqm6-fcx9	X
taxlaw-8368	411	3	]	]	PUNCT
taxlaw-8368	411	4	.	.	PUNCT
taxlaw-8368	412	1	76	76	NUM
taxlaw-8368	412	2	see	see	VERB
taxlaw-8368	412	3	also	also	ADV
taxlaw-8368	412	4	julie	julie	PROPN
taxlaw-8368	412	5	roin	roin	PROPN
taxlaw-8368	412	6	,	,	PUNCT
taxlaw-8368	412	7	changing	change	VERB
taxlaw-8368	412	8	places	place	NOUN
taxlaw-8368	412	9	,	,	PUNCT
taxlaw-8368	412	10	changing	change	VERB
taxlaw-8368	412	11	taxes	taxis	NOUN
taxlaw-8368	412	12	:	:	PUNCT
taxlaw-8368	412	13	exploiting	exploit	VERB
taxlaw-8368	412	14	tax	tax	NOUN
taxlaw-8368	412	15	discontinuities	discontinuity	NOUN
taxlaw-8368	412	16	,	,	PUNCT
taxlaw-8368	412	17	symposium	symposium	NOUN
taxlaw-8368	412	18	on	on	ADP
taxlaw-8368	412	19	legal	legal	ADJ
taxlaw-8368	412	20	discontinuities	discontinuity	NOUN
taxlaw-8368	412	21	28	28	NUM
taxlaw-8368	412	22	(	(	PUNCT
taxlaw-8368	412	23	univ	univ	PROPN
taxlaw-8368	412	24	.	.	PROPN
taxlaw-8368	412	25	of	of	ADP
taxlaw-8368	412	26	chi	chi	PROPN
taxlaw-8368	412	27	.	.	PUNCT
taxlaw-8368	413	1	pub	pub	NOUN
taxlaw-8368	413	2	.	.	PUNCT
taxlaw-8368	414	1	l.	l.	PROPN
taxlaw-8368	414	2	working	working	PROPN
taxlaw-8368	414	3	paper	paper	PROPN
taxlaw-8368	414	4	,	,	PUNCT
taxlaw-8368	414	5	paper	paper	NOUN
taxlaw-8368	414	6	no	no	NOUN
taxlaw-8368	414	7	.	.	NOUN
taxlaw-8368	414	8	740	740	NUM
taxlaw-8368	414	9	)	)	PUNCT
taxlaw-8368	414	10	,	,	PUNCT
taxlaw-8368	414	11	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3587056	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3587056	PROPN
taxlaw-8368	414	12	[	[	X
taxlaw-8368	414	13	https://perma.cc/tns8-qvms	https://perma.cc/tns8-qvms	PROPN
taxlaw-8368	414	14	]	]	PUNCT
taxlaw-8368	414	15	.	.	PUNCT
taxlaw-8368	415	1	77	77	NUM
taxlaw-8368	415	2	what	what	PRON
taxlaw-8368	415	3	states	state	NOUN
taxlaw-8368	415	4	impose	impose	VERB
taxlaw-8368	415	5	sales	sale	NOUN
taxlaw-8368	415	6	/	/	SYM
taxlaw-8368	415	7	use	use	NOUN
taxlaw-8368	415	8	tax	tax	NOUN
taxlaw-8368	415	9	?	?	PUNCT
taxlaw-8368	416	1	sales	sale	NOUN
taxlaw-8368	416	2	tax	tax	NOUN
taxlaw-8368	416	3	inst	inst	PROPN
taxlaw-8368	416	4	.	.	PROPN
taxlaw-8368	416	5	,	,	PUNCT
taxlaw-8368	416	6	https://www.salestaxinstitute.com	https://www.salestaxinstitute.com	X
taxlaw-8368	416	7	/sales_tax_faqs	/sales_tax_faqs	PUNCT
taxlaw-8368	417	1	/	/	SYM
taxlaw-8368	417	2	what_states_impose_sales_use_tax	what_states_impose_sales_use_tax	NOUN
taxlaw-8368	418	1	[	[	X
taxlaw-8368	418	2	https://perma.cc/2jve-bwht	https://perma.cc/2jve-bwht	X
taxlaw-8368	418	3	]	]	PUNCT
taxlaw-8368	418	4	.	.	PUNCT
taxlaw-8368	419	1	142	142	NUM
taxlaw-8368	419	2	columbia	columbia	PROPN
taxlaw-8368	419	3	journal	journal	PROPN
taxlaw-8368	419	4	of	of	ADP
taxlaw-8368	419	5	tax	tax	NOUN
taxlaw-8368	419	6	law	law	NOUN
taxlaw-8368	419	7	[	[	X
taxlaw-8368	419	8	vol	vol	NOUN
taxlaw-8368	419	9	.	.	PUNCT
taxlaw-8368	420	1	12:126	12:126	NUM
taxlaw-8368	420	2	improvements	improvement	NOUN
taxlaw-8368	420	3	necessary	necessary	ADJ
taxlaw-8368	420	4	to	to	PART
taxlaw-8368	420	5	service	service	VERB
taxlaw-8368	420	6	the	the	DET
taxlaw-8368	420	7	private	private	ADJ
taxlaw-8368	420	8	development	development	NOUN
taxlaw-8368	420	9	.	.	PUNCT
taxlaw-8368	421	1	absent	absent	ADJ
taxlaw-8368	421	2	the	the	DET
taxlaw-8368	421	3	tax	tax	NOUN
taxlaw-8368	421	4	increment	increment	NOUN
taxlaw-8368	421	5	financing	financing	NOUN
taxlaw-8368	421	6	,	,	PUNCT
taxlaw-8368	421	7	the	the	DET
taxlaw-8368	421	8	private	private	ADJ
taxlaw-8368	421	9	developer	developer	NOUN
taxlaw-8368	421	10	would	would	AUX
taxlaw-8368	421	11	be	be	AUX
taxlaw-8368	421	12	responsible	responsible	ADJ
taxlaw-8368	421	13	for	for	ADP
taxlaw-8368	421	14	the	the	DET
taxlaw-8368	421	15	cost	cost	NOUN
taxlaw-8368	421	16	of	of	ADP
taxlaw-8368	421	17	the	the	DET
taxlaw-8368	421	18	public	public	ADJ
taxlaw-8368	421	19	improvements	improvement	NOUN
taxlaw-8368	421	20	because	because	SCONJ
taxlaw-8368	421	21	those	those	DET
taxlaw-8368	421	22	improvements	improvement	NOUN
taxlaw-8368	421	23	are	be	AUX
taxlaw-8368	421	24	required	require	VERB
taxlaw-8368	421	25	to	to	PART
taxlaw-8368	421	26	accommodate	accommodate	VERB
taxlaw-8368	421	27	the	the	DET
taxlaw-8368	421	28	development.78	development.78	NOUN
taxlaw-8368	421	29	similarly	similarly	ADV
taxlaw-8368	421	30	,	,	PUNCT
taxlaw-8368	421	31	the	the	DET
taxlaw-8368	421	32	charitable	charitable	ADJ
taxlaw-8368	421	33	contribution	contribution	NOUN
taxlaw-8368	421	34	deduction79	deduction79	NOUN
taxlaw-8368	421	35	enables	enable	VERB
taxlaw-8368	421	36	taxpayers	taxpayer	NOUN
taxlaw-8368	421	37	to	to	PART
taxlaw-8368	421	38	allocate	allocate	VERB
taxlaw-8368	421	39	a	a	DET
taxlaw-8368	421	40	portion	portion	NOUN
taxlaw-8368	421	41	of	of	ADP
taxlaw-8368	421	42	a	a	DET
taxlaw-8368	421	43	taxing	tax	VERB
taxlaw-8368	421	44	unit	unit	NOUN
taxlaw-8368	421	45	’s	’s	PART
taxlaw-8368	421	46	revenue	revenue	NOUN
taxlaw-8368	421	47	to	to	ADP
taxlaw-8368	421	48	other	other	ADJ
taxlaw-8368	421	49	private	private	ADJ
taxlaw-8368	421	50	interests	interest	NOUN
taxlaw-8368	421	51	rather	rather	ADV
taxlaw-8368	421	52	than	than	ADP
taxlaw-8368	421	53	leaving	leave	VERB
taxlaw-8368	421	54	the	the	DET
taxlaw-8368	421	55	revenue	revenue	NOUN
taxlaw-8368	421	56	distribution	distribution	NOUN
taxlaw-8368	421	57	to	to	ADP
taxlaw-8368	421	58	the	the	DET
taxlaw-8368	421	59	government	government	NOUN
taxlaw-8368	421	60	officials	official	NOUN
taxlaw-8368	421	61	charged	charge	VERB
taxlaw-8368	421	62	with	with	ADP
taxlaw-8368	421	63	distributing	distribute	VERB
taxlaw-8368	421	64	the	the	DET
taxlaw-8368	421	65	public	public	ADJ
taxlaw-8368	421	66	purse	purse	NOUN
taxlaw-8368	421	67	.	.	PUNCT
taxlaw-8368	422	1	in	in	ADP
taxlaw-8368	422	2	the	the	DET
taxlaw-8368	422	3	case	case	NOUN
taxlaw-8368	422	4	of	of	ADP
taxlaw-8368	422	5	charitable	charitable	ADJ
taxlaw-8368	422	6	contributions	contribution	NOUN
taxlaw-8368	422	7	,	,	PUNCT
taxlaw-8368	422	8	the	the	DET
taxlaw-8368	422	9	private	private	ADJ
taxlaw-8368	422	10	interests	interest	NOUN
taxlaw-8368	422	11	are	be	AUX
taxlaw-8368	422	12	charities	charity	NOUN
taxlaw-8368	422	13	of	of	ADP
taxlaw-8368	422	14	the	the	DET
taxlaw-8368	422	15	donor	donor	NOUN
taxlaw-8368	422	16	’s	’s	PART
taxlaw-8368	422	17	choice	choice	NOUN
taxlaw-8368	422	18	,	,	PUNCT
taxlaw-8368	422	19	rather	rather	ADV
taxlaw-8368	422	20	than	than	ADP
taxlaw-8368	422	21	governmentally	governmentally	ADV
taxlaw-8368	422	22	selected	select	VERB
taxlaw-8368	422	23	functions.80	functions.80	NOUN
taxlaw-8368	422	24	tax	tax	NOUN
taxlaw-8368	422	25	concessions	concession	NOUN
taxlaw-8368	422	26	often	often	ADV
taxlaw-8368	422	27	mean	mean	VERB
taxlaw-8368	422	28	that	that	SCONJ
taxlaw-8368	422	29	those	those	PRON
taxlaw-8368	422	30	best	good	ADJ
taxlaw-8368	422	31	able	able	ADJ
taxlaw-8368	422	32	to	to	PART
taxlaw-8368	422	33	pay	pay	VERB
taxlaw-8368	422	34	taxes	taxis	NOUN
taxlaw-8368	422	35	are	be	AUX
taxlaw-8368	422	36	not	not	PART
taxlaw-8368	422	37	required	require	VERB
taxlaw-8368	422	38	to	to	PART
taxlaw-8368	422	39	pay	pay	VERB
taxlaw-8368	422	40	.	.	PUNCT
taxlaw-8368	423	1	tax	tax	NOUN
taxlaw-8368	423	2	concessions	concession	NOUN
taxlaw-8368	423	3	do	do	AUX
taxlaw-8368	423	4	not	not	PART
taxlaw-8368	423	5	necessarily	necessarily	ADV
taxlaw-8368	423	6	reduce	reduce	VERB
taxlaw-8368	423	7	tax	tax	NOUN
taxlaw-8368	423	8	revenues	revenue	NOUN
taxlaw-8368	423	9	for	for	ADP
taxlaw-8368	423	10	the	the	DET
taxlaw-8368	423	11	taxing	tax	VERB
taxlaw-8368	423	12	unit	unit	NOUN
taxlaw-8368	423	13	granting	grant	VERB
taxlaw-8368	423	14	the	the	DET
taxlaw-8368	423	15	concessions	concession	NOUN
taxlaw-8368	423	16	.	.	PUNCT
taxlaw-8368	424	1	if	if	SCONJ
taxlaw-8368	424	2	the	the	DET
taxlaw-8368	424	3	new	new	ADJ
taxlaw-8368	424	4	business	business	NOUN
taxlaw-8368	424	5	activity	activity	NOUN
taxlaw-8368	424	6	did	do	AUX
taxlaw-8368	424	7	not	not	PART
taxlaw-8368	424	8	exist	exist	VERB
taxlaw-8368	424	9	in	in	ADP
taxlaw-8368	424	10	the	the	DET
taxlaw-8368	424	11	taxing	tax	VERB
taxlaw-8368	424	12	unit	unit	NOUN
taxlaw-8368	424	13	previously	previously	ADV
taxlaw-8368	424	14	,	,	PUNCT
taxlaw-8368	424	15	it	it	PRON
taxlaw-8368	424	16	was	be	AUX
taxlaw-8368	424	17	not	not	PART
taxlaw-8368	424	18	generating	generate	VERB
taxlaw-8368	424	19	tax	tax	NOUN
taxlaw-8368	424	20	revenue	revenue	NOUN
taxlaw-8368	424	21	.	.	PUNCT
taxlaw-8368	425	1	nevertheless	nevertheless	ADV
taxlaw-8368	425	2	,	,	PUNCT
taxlaw-8368	425	3	business	business	NOUN
taxlaw-8368	425	4	development	development	NOUN
taxlaw-8368	425	5	frequently	frequently	ADV
taxlaw-8368	425	6	increases	increase	VERB
taxlaw-8368	425	7	demand	demand	NOUN
taxlaw-8368	425	8	for	for	ADP
taxlaw-8368	425	9	governmental	governmental	ADJ
taxlaw-8368	425	10	services	service	NOUN
taxlaw-8368	425	11	and	and	CCONJ
taxlaw-8368	425	12	concomitantly	concomitantly	ADV
taxlaw-8368	425	13	the	the	DET
taxlaw-8368	425	14	need	need	NOUN
taxlaw-8368	425	15	for	for	ADP
taxlaw-8368	425	16	tax	tax	NOUN
taxlaw-8368	425	17	revenue	revenue	NOUN
taxlaw-8368	425	18	to	to	PART
taxlaw-8368	425	19	pay	pay	VERB
taxlaw-8368	425	20	for	for	ADP
taxlaw-8368	425	21	the	the	DET
taxlaw-8368	425	22	services	service	NOUN
taxlaw-8368	425	23	.	.	PUNCT
taxlaw-8368	426	1	funding	fund	VERB
taxlaw-8368	426	2	the	the	DET
taxlaw-8368	426	3	services	service	NOUN
taxlaw-8368	426	4	may	may	AUX
taxlaw-8368	426	5	require	require	VERB
taxlaw-8368	426	6	property	property	NOUN
taxlaw-8368	426	7	owners	owner	NOUN
taxlaw-8368	426	8	,	,	PUNCT
taxlaw-8368	426	9	other	other	ADJ
taxlaw-8368	426	10	than	than	ADP
taxlaw-8368	426	11	those	those	PRON
taxlaw-8368	426	12	receiving	receive	VERB
taxlaw-8368	426	13	concessions	concession	NOUN
taxlaw-8368	426	14	,	,	PUNCT
taxlaw-8368	426	15	to	to	PART
taxlaw-8368	426	16	pay	pay	VERB
taxlaw-8368	426	17	increased	increase	VERB
taxlaw-8368	426	18	property	property	NOUN
taxlaw-8368	426	19	taxes	taxis	NOUN
taxlaw-8368	426	20	if	if	SCONJ
taxlaw-8368	426	21	the	the	DET
taxlaw-8368	426	22	business	business	NOUN
taxlaw-8368	426	23	draws	draw	VERB
taxlaw-8368	426	24	additional	additional	ADJ
taxlaw-8368	426	25	residents	resident	NOUN
taxlaw-8368	426	26	and	and	CCONJ
taxlaw-8368	426	27	concomitant	concomitant	ADJ
taxlaw-8368	426	28	demand	demand	NOUN
taxlaw-8368	426	29	for	for	ADP
taxlaw-8368	426	30	public	public	ADJ
taxlaw-8368	426	31	schools	school	NOUN
taxlaw-8368	426	32	.	.	PUNCT
taxlaw-8368	427	1	alternatively	alternatively	ADV
taxlaw-8368	427	2	,	,	PUNCT
taxlaw-8368	427	3	an	an	DET
taxlaw-8368	427	4	increased	increase	VERB
taxlaw-8368	427	5	population	population	NOUN
taxlaw-8368	427	6	increases	increase	VERB
taxlaw-8368	427	7	sales	sale	NOUN
taxlaw-8368	427	8	tax	tax	NOUN
taxlaw-8368	427	9	revenue	revenue	NOUN
taxlaw-8368	427	10	as	as	SCONJ
taxlaw-8368	427	11	greater	great	ADJ
taxlaw-8368	427	12	revenue	revenue	NOUN
taxlaw-8368	427	13	demands	demand	NOUN
taxlaw-8368	427	14	may	may	AUX
taxlaw-8368	427	15	be	be	AUX
taxlaw-8368	427	16	met	meet	VERB
taxlaw-8368	427	17	with	with	ADP
taxlaw-8368	427	18	additional	additional	ADJ
taxlaw-8368	427	19	sales	sale	NOUN
taxlaw-8368	427	20	and	and	CCONJ
taxlaw-8368	427	21	use	use	VERB
taxlaw-8368	427	22	taxes	taxis	NOUN
taxlaw-8368	427	23	to	to	PART
taxlaw-8368	427	24	carry	carry	VERB
taxlaw-8368	427	25	the	the	DET
taxlaw-8368	427	26	increased	increase	VERB
taxlaw-8368	427	27	tax	tax	NOUN
taxlaw-8368	427	28	burden	burden	NOUN
taxlaw-8368	427	29	at	at	ADP
taxlaw-8368	427	30	the	the	DET
taxlaw-8368	427	31	expense	expense	NOUN
taxlaw-8368	427	32	of	of	ADP
taxlaw-8368	427	33	those	those	PRON
taxlaw-8368	427	34	with	with	ADP
taxlaw-8368	427	35	moderate	moderate	ADJ
taxlaw-8368	427	36	income	income	NOUN
taxlaw-8368	427	37	.	.	PUNCT
taxlaw-8368	428	1	in	in	ADP
taxlaw-8368	428	2	locales	locale	NOUN
taxlaw-8368	428	3	like	like	ADP
taxlaw-8368	428	4	missouri	missouri	PROPN
taxlaw-8368	428	5	subject	subject	PROPN
taxlaw-8368	428	6	to	to	ADP
taxlaw-8368	428	7	statutory	statutory	ADJ
taxlaw-8368	428	8	or	or	CCONJ
taxlaw-8368	428	9	constitutional	constitutional	ADJ
taxlaw-8368	428	10	tax	tax	NOUN
taxlaw-8368	428	11	limitations	limitation	NOUN
taxlaw-8368	428	12	requiring	require	VERB
taxlaw-8368	428	13	voter	voter	NOUN
taxlaw-8368	428	14	approval	approval	NOUN
taxlaw-8368	428	15	for	for	ADP
taxlaw-8368	428	16	tax	tax	NOUN
taxlaw-8368	428	17	increases	increase	NOUN
taxlaw-8368	428	18	,	,	PUNCT
taxlaw-8368	428	19	if	if	SCONJ
taxlaw-8368	428	20	california	california	PROPN
taxlaw-8368	428	21	and	and	CCONJ
taxlaw-8368	428	22	missouri	missouri	PROPN
taxlaw-8368	428	23	are	be	AUX
taxlaw-8368	428	24	representative	representative	ADJ
taxlaw-8368	428	25	,	,	PUNCT
taxlaw-8368	428	26	voters	voter	NOUN
taxlaw-8368	428	27	approve	approve	VERB
taxlaw-8368	428	28	rate	rate	NOUN
taxlaw-8368	428	29	increases	increase	NOUN
taxlaw-8368	428	30	for	for	ADP
taxlaw-8368	428	31	sales	sale	NOUN
taxlaw-8368	428	32	taxes	taxis	NOUN
taxlaw-8368	428	33	more	more	ADV
taxlaw-8368	428	34	frequently	frequently	ADV
taxlaw-8368	428	35	than	than	ADP
taxlaw-8368	428	36	property	property	NOUN
taxlaw-8368	428	37	taxes	taxis	NOUN
taxlaw-8368	428	38	,	,	PUNCT
taxlaw-8368	428	39	even	even	ADV
taxlaw-8368	428	40	though	though	SCONJ
taxlaw-8368	428	41	property	property	NOUN
taxlaw-8368	428	42	taxes	taxis	NOUN
taxlaw-8368	428	43	tend	tend	VERB
taxlaw-8368	428	44	to	to	PART
taxlaw-8368	428	45	be	be	AUX
taxlaw-8368	428	46	less	less	ADV
taxlaw-8368	428	47	regressive	regressive	ADJ
taxlaw-8368	428	48	relative	relative	NOUN
taxlaw-8368	428	49	to	to	ADP
taxlaw-8368	428	50	income	income	NOUN
taxlaw-8368	428	51	or	or	CCONJ
taxlaw-8368	428	52	wealth	wealth	NOUN
taxlaw-8368	428	53	than	than	ADP
taxlaw-8368	428	54	sales	sale	NOUN
taxlaw-8368	428	55	taxes.81	taxes.81	PROPN
taxlaw-8368	428	56	moreover	moreover	ADV
taxlaw-8368	428	57	,	,	PUNCT
taxlaw-8368	428	58	increased	increase	VERB
taxlaw-8368	428	59	consumption	consumption	NOUN
taxlaw-8368	428	60	tax	tax	NOUN
taxlaw-8368	428	61	revenue	revenue	NOUN
taxlaw-8368	428	62	may	may	AUX
taxlaw-8368	428	63	not	not	PART
taxlaw-8368	428	64	flow	flow	VERB
taxlaw-8368	428	65	from	from	ADP
taxlaw-8368	428	66	the	the	DET
taxlaw-8368	428	67	increased	increase	VERB
taxlaw-8368	428	68	business	business	NOUN
taxlaw-8368	428	69	activity	activity	NOUN
taxlaw-8368	428	70	,	,	PUNCT
taxlaw-8368	428	71	as	as	SCONJ
taxlaw-8368	428	72	the	the	DET
taxlaw-8368	428	73	dedication	dedication	NOUN
taxlaw-8368	428	74	of	of	ADP
taxlaw-8368	428	75	consumption	consumption	NOUN
taxlaw-8368	428	76	tax	tax	NOUN
taxlaw-8368	428	77	revenue	revenue	NOUN
taxlaw-8368	428	78	from	from	ADP
taxlaw-8368	428	79	the	the	DET
taxlaw-8368	428	80	new	new	ADJ
taxlaw-8368	428	81	business	business	NOUN
taxlaw-8368	428	82	activity	activity	NOUN
taxlaw-8368	428	83	to	to	ADP
taxlaw-8368	428	84	the	the	DET
taxlaw-8368	428	85	business	business	NOUN
taxlaw-8368	428	86	’	'	PUNCT
taxlaw-8368	428	87	facilities	facility	NOUN
taxlaw-8368	428	88	or	or	CCONJ
taxlaw-8368	428	89	debt	debt	NOUN
taxlaw-8368	428	90	servicing	servicing	NOUN
taxlaw-8368	428	91	may	may	AUX
taxlaw-8368	428	92	be	be	AUX
taxlaw-8368	428	93	among	among	ADP
taxlaw-8368	428	94	the	the	DET
taxlaw-8368	428	95	concessions	concession	NOUN
taxlaw-8368	428	96	.	.	PUNCT
taxlaw-8368	429	1	82	82	NUM
taxlaw-8368	429	2	facilities	facility	NOUN
taxlaw-8368	429	3	for	for	ADP
taxlaw-8368	429	4	product	product	NOUN
taxlaw-8368	429	5	distribution	distribution	NOUN
taxlaw-8368	429	6	produce	produce	VERB
taxlaw-8368	429	7	relatively	relatively	ADV
taxlaw-8368	429	8	little	little	ADJ
taxlaw-8368	429	9	incremental	incremental	ADJ
taxlaw-8368	429	10	consumption	consumption	NOUN
taxlaw-8368	429	11	tax	tax	NOUN
taxlaw-8368	429	12	revenue	revenue	NOUN
taxlaw-8368	429	13	locally	locally	ADV
taxlaw-8368	429	14	as	as	SCONJ
taxlaw-8368	429	15	the	the	DET
taxlaw-8368	429	16	consumption	consumption	NOUN
taxlaw-8368	429	17	taxes	taxis	NOUN
taxlaw-8368	429	18	are	be	AUX
taxlaw-8368	429	19	collected	collect	VERB
taxlaw-8368	429	20	and	and	CCONJ
taxlaw-8368	429	21	paid	pay	VERB
taxlaw-8368	429	22	to	to	ADP
taxlaw-8368	429	23	the	the	DET
taxlaw-8368	429	24	taxing	tax	VERB
taxlaw-8368	429	25	authority	authority	NOUN
taxlaw-8368	429	26	where	where	SCONJ
taxlaw-8368	429	27	the	the	DET
taxlaw-8368	429	28	purchaser	purchaser	NOUN
taxlaw-8368	429	29	receives	receive	VERB
taxlaw-8368	429	30	and	and	CCONJ
taxlaw-8368	429	31	uses	use	VERB
taxlaw-8368	429	32	the	the	DET
taxlaw-8368	429	33	product	product	NOUN
taxlaw-8368	429	34	,	,	PUNCT
taxlaw-8368	429	35	if	if	SCONJ
taxlaw-8368	429	36	at	at	ADP
taxlaw-8368	429	37	all.83	all.83	ADV
taxlaw-8368	429	38	jurisdictions	jurisdiction	NOUN
taxlaw-8368	429	39	that	that	PRON
taxlaw-8368	429	40	collect	collect	VERB
taxlaw-8368	429	41	income	income	NOUN
taxlaw-8368	429	42	or	or	CCONJ
taxlaw-8368	429	43	payroll	payroll	NOUN
taxlaw-8368	429	44	taxes	taxis	NOUN
taxlaw-8368	429	45	78	78	NUM
taxlaw-8368	429	46	tax	tax	NOUN
taxlaw-8368	429	47	increment	increment	NOUN
taxlaw-8368	429	48	financing	financing	NOUN
taxlaw-8368	429	49	:	:	PUNCT
taxlaw-8368	429	50	the	the	DET
taxlaw-8368	429	51	basics	basic	NOUN
taxlaw-8368	429	52	,	,	PUNCT
taxlaw-8368	429	53	nat’l	nat’l	X
taxlaw-8368	429	54	hous	hous	ADJ
taxlaw-8368	429	55	.	.	PUNCT
taxlaw-8368	430	1	conf	conf	PROPN
taxlaw-8368	430	2	.	.	PROPN
taxlaw-8368	430	3	,	,	PUNCT
taxlaw-8368	431	1	https://nhc.org/policyguide/tax-increment-financing-the-basics/	https://nhc.org/policyguide/tax-increment-financing-the-basics/	PROPN
taxlaw-8368	432	1	[	[	X
taxlaw-8368	432	2	https://perma.cc/baq8-h3xj	https://perma.cc/baq8-h3xj	PROPN
taxlaw-8368	432	3	]	]	X
taxlaw-8368	432	4	.	.	PUNCT
taxlaw-8368	433	1	79	79	NUM
taxlaw-8368	433	2	see	see	VERB
taxlaw-8368	433	3	i.r.c	i.r.c	NOUN
taxlaw-8368	433	4	.	.	PUNCT
taxlaw-8368	434	1	§	§	PROPN
taxlaw-8368	434	2	170(a)(1	170(a)(1	NUM
taxlaw-8368	434	3	)	)	PUNCT
taxlaw-8368	434	4	.	.	PUNCT
taxlaw-8368	435	1	80	80	NUM
taxlaw-8368	435	2	see	see	VERB
taxlaw-8368	435	3	henry	henry	PROPN
taxlaw-8368	435	4	ordower	ordower	PROPN
taxlaw-8368	435	5	,	,	PUNCT
taxlaw-8368	435	6	charitable	charitable	ADJ
taxlaw-8368	435	7	contributions	contribution	NOUN
taxlaw-8368	435	8	of	of	ADP
taxlaw-8368	435	9	services	service	NOUN
taxlaw-8368	435	10	:	:	PUNCT
taxlaw-8368	435	11	charitable	charitable	ADJ
taxlaw-8368	435	12	gift	gift	NOUN
taxlaw-8368	435	13	planning	planning	NOUN
taxlaw-8368	435	14	for	for	ADP
taxlaw-8368	435	15	non	non	NOUN
taxlaw-8368	435	16	-	-	NOUN
taxlaw-8368	435	17	itemizers	itemizer	NOUN
taxlaw-8368	435	18	,	,	PUNCT
taxlaw-8368	435	19	67	67	NUM
taxlaw-8368	435	20	tax	tax	NOUN
taxlaw-8368	435	21	l.	l.	PROPN
taxlaw-8368	435	22	517	517	NUM
taxlaw-8368	435	23	,	,	PUNCT
taxlaw-8368	435	24	533	533	NUM
taxlaw-8368	435	25	-	-	SYM
taxlaw-8368	435	26	36	36	NUM
taxlaw-8368	435	27	(	(	PUNCT
taxlaw-8368	435	28	2014	2014	NUM
taxlaw-8368	435	29	)	)	PUNCT
taxlaw-8368	435	30	.	.	PUNCT
taxlaw-8368	436	1	81	81	NUM
taxlaw-8368	436	2	see	see	VERB
taxlaw-8368	436	3	mac	mac	PROPN
taxlaw-8368	436	4	taylor	taylor	PROPN
taxlaw-8368	436	5	,	,	PUNCT
taxlaw-8368	436	6	legis	legis	PROPN
taxlaw-8368	436	7	.	.	PUNCT
taxlaw-8368	437	1	analyst	analyst	NOUN
taxlaw-8368	437	2	’s	’	VERB
taxlaw-8368	437	3	off	off	ADP
taxlaw-8368	437	4	.	.	PUNCT
taxlaw-8368	438	1	,	,	PUNCT
taxlaw-8368	438	2	a	a	DET
taxlaw-8368	438	3	look	look	NOUN
taxlaw-8368	438	4	at	at	ADP
taxlaw-8368	438	5	voter	voter	NOUN
taxlaw-8368	438	6	-	-	PUNCT
taxlaw-8368	438	7	approval	approval	NOUN
taxlaw-8368	438	8	requirements	requirement	NOUN
taxlaw-8368	438	9	for	for	ADP
taxlaw-8368	438	10	local	local	ADJ
taxlaw-8368	438	11	taxes	taxis	NOUN
taxlaw-8368	438	12	11	11	NUM
taxlaw-8368	438	13	(	(	PUNCT
taxlaw-8368	438	14	2014	2014	NUM
taxlaw-8368	438	15	)	)	PUNCT
taxlaw-8368	438	16	,	,	PUNCT
taxlaw-8368	438	17	https://lao.ca.gov/reports/2014/finance/localtaxes/voter-approval-032014.pdf	https://lao.ca.gov/reports/2014/finance/localtaxes/voter-approval-032014.pdf	VERB
taxlaw-8368	438	18	[	[	X
taxlaw-8368	438	19	https://perma.cc/3fae-yqbp	https://perma.cc/3fae-yqbp	ADP
taxlaw-8368	438	20	]	]	X
taxlaw-8368	438	21	(	(	PUNCT
taxlaw-8368	438	22	greater	great	ADJ
taxlaw-8368	438	23	approval	approval	NOUN
taxlaw-8368	438	24	rate	rate	NOUN
taxlaw-8368	438	25	for	for	ADP
taxlaw-8368	438	26	taxes	taxis	NOUN
taxlaw-8368	438	27	like	like	ADP
taxlaw-8368	438	28	sales	sale	NOUN
taxlaw-8368	438	29	taxes	taxis	NOUN
taxlaw-8368	438	30	that	that	PRON
taxlaw-8368	438	31	do	do	AUX
taxlaw-8368	438	32	not	not	PART
taxlaw-8368	438	33	require	require	VERB
taxlaw-8368	438	34	a	a	DET
taxlaw-8368	438	35	super	super	ADJ
taxlaw-8368	438	36	majority	majority	NOUN
taxlaw-8368	438	37	in	in	ADP
taxlaw-8368	438	38	california	california	PROPN
taxlaw-8368	438	39	)	)	PUNCT
taxlaw-8368	438	40	.	.	PUNCT
taxlaw-8368	439	1	see	see	VERB
taxlaw-8368	439	2	also	also	ADV
taxlaw-8368	439	3	taxes	tax	VERB
taxlaw-8368	439	4	on	on	ADP
taxlaw-8368	439	5	the	the	DET
taxlaw-8368	439	6	ballot	ballot	NOUN
taxlaw-8368	439	7	,	,	PUNCT
taxlaw-8368	439	8	ballotpedia	ballotpedia	NOUN
taxlaw-8368	439	9	,	,	PUNCT
taxlaw-8368	439	10	https://ballotpedia.org/taxes_on_the_ballot	https://ballotpedia.org/taxes_on_the_ballot	PROPN
taxlaw-8368	440	1	[	[	X
taxlaw-8368	440	2	https://perma.cc/ht87-mnw8	https://perma.cc/ht87-mnw8	X
taxlaw-8368	440	3	]	]	X
taxlaw-8368	440	4	(	(	PUNCT
taxlaw-8368	440	5	missouri	missouri	NOUN
taxlaw-8368	440	6	tax	tax	NOUN
taxlaw-8368	440	7	provision	provision	NOUN
taxlaw-8368	440	8	ballots	ballot	NOUN
taxlaw-8368	440	9	on	on	ADP
taxlaw-8368	440	10	general	general	ADJ
taxlaw-8368	440	11	and	and	CCONJ
taxlaw-8368	440	12	property	property	NOUN
taxlaw-8368	440	13	tax	tax	NOUN
taxlaw-8368	440	14	increases	increase	NOUN
taxlaw-8368	440	15	)	)	PUNCT
taxlaw-8368	440	16	.	.	PUNCT
taxlaw-8368	441	1	82	82	NUM
taxlaw-8368	442	1	this	this	PRON
taxlaw-8368	442	2	is	be	AUX
taxlaw-8368	442	3	a	a	DET
taxlaw-8368	442	4	common	common	ADJ
taxlaw-8368	442	5	concession	concession	NOUN
taxlaw-8368	442	6	for	for	ADP
taxlaw-8368	442	7	servicing	service	VERB
taxlaw-8368	442	8	indebtedness	indebtedness	NOUN
taxlaw-8368	442	9	on	on	ADP
taxlaw-8368	442	10	professional	professional	ADJ
taxlaw-8368	442	11	entertainment	entertainment	NOUN
taxlaw-8368	442	12	facilities	facility	NOUN
taxlaw-8368	442	13	,	,	PUNCT
taxlaw-8368	442	14	including	include	VERB
taxlaw-8368	442	15	stadiums	stadium	NOUN
taxlaw-8368	442	16	,	,	PUNCT
taxlaw-8368	442	17	as	as	ADV
taxlaw-8368	442	18	well	well	ADV
taxlaw-8368	442	19	as	as	ADP
taxlaw-8368	442	20	warehouses	warehouse	NOUN
taxlaw-8368	442	21	and	and	CCONJ
taxlaw-8368	442	22	distribution	distribution	NOUN
taxlaw-8368	442	23	centers	center	NOUN
taxlaw-8368	442	24	like	like	ADP
taxlaw-8368	442	25	amazon	amazon	NOUN
taxlaw-8368	442	26	.	.	PUNCT
taxlaw-8368	443	1	arlington	arlington	PROPN
taxlaw-8368	443	2	’s	’s	PART
taxlaw-8368	443	3	record	record	NOUN
taxlaw-8368	443	4	sales	sale	NOUN
taxlaw-8368	443	5	-	-	PUNCT
taxlaw-8368	443	6	tax	tax	NOUN
taxlaw-8368	443	7	revenue	revenue	NOUN
taxlaw-8368	443	8	will	will	AUX
taxlaw-8368	443	9	pay	pay	VERB
taxlaw-8368	443	10	off	off	ADP
taxlaw-8368	443	11	cowboys	cowboy	NOUN
taxlaw-8368	443	12	stadium	stadium	NOUN
taxlaw-8368	443	13	debt	debt	NOUN
taxlaw-8368	443	14	years	year	NOUN
taxlaw-8368	443	15	early	early	ADV
taxlaw-8368	443	16	,	,	PUNCT
taxlaw-8368	443	17	dall	dall	NOUN
taxlaw-8368	443	18	.	.	PUNCT
taxlaw-8368	443	19	morning	morning	PROPN
taxlaw-8368	443	20	news	news	PROPN
taxlaw-8368	443	21	(	(	PUNCT
taxlaw-8368	443	22	nov	nov	PROPN
taxlaw-8368	443	23	.	.	PROPN
taxlaw-8368	443	24	21	21	NUM
taxlaw-8368	443	25	,	,	PUNCT
taxlaw-8368	443	26	2012	2012	NUM
taxlaw-8368	443	27	)	)	PUNCT
taxlaw-8368	443	28	,	,	PUNCT
taxlaw-8368	443	29	https://www.dallasnews.com/news/2012/11/22/arlington-s-recordsales-tax-revenue-will-pay-off-cowboys-stadium-debt-years-early/	https://www.dallasnews.com/news/2012/11/22/arlington-s-recordsales-tax-revenue-will-pay-off-cowboys-stadium-debt-years-early/	NOUN
taxlaw-8368	444	1	[	[	X
taxlaw-8368	444	2	https://perma.cc/5ya9-4emu	https://perma.cc/5ya9-4emu	X
taxlaw-8368	444	3	]	]	X
taxlaw-8368	444	4	(	(	PUNCT
taxlaw-8368	444	5	record	record	NOUN
taxlaw-8368	444	6	sales	sale	NOUN
taxlaw-8368	444	7	tax	tax	NOUN
taxlaw-8368	444	8	revenue	revenue	NOUN
taxlaw-8368	444	9	rise	rise	NOUN
taxlaw-8368	444	10	allows	allow	VERB
taxlaw-8368	444	11	city	city	NOUN
taxlaw-8368	444	12	leaders	leader	NOUN
taxlaw-8368	444	13	to	to	PART
taxlaw-8368	444	14	pay	pay	VERB
taxlaw-8368	444	15	off	off	ADP
taxlaw-8368	444	16	the	the	DET
taxlaw-8368	444	17	stadium	stadium	NOUN
taxlaw-8368	444	18	debt	debt	NOUN
taxlaw-8368	444	19	early	early	ADV
taxlaw-8368	444	20	)	)	PUNCT
taxlaw-8368	444	21	.	.	PUNCT
taxlaw-8368	445	1	see	see	VERB
taxlaw-8368	445	2	also	also	ADV
taxlaw-8368	445	3	alicia	alicia	PROPN
taxlaw-8368	445	4	robinson	robinson	PROPN
taxlaw-8368	445	5	,	,	PUNCT
taxlaw-8368	445	6	stadium	stadium	NOUN
taxlaw-8368	445	7	maintenance	maintenance	NOUN
taxlaw-8368	445	8	,	,	PUNCT
taxlaw-8368	445	9	debt	debt	NOUN
taxlaw-8368	445	10	eat	eat	VERB
taxlaw-8368	445	11	into	into	ADP
taxlaw-8368	445	12	anaheim	anaheim	PROPN
taxlaw-8368	445	13	’s	’s	PART
taxlaw-8368	445	14	revenue	revenue	NOUN
taxlaw-8368	445	15	from	from	ADP
taxlaw-8368	445	16	hosting	host	VERB
taxlaw-8368	445	17	angels	angel	NOUN
taxlaw-8368	445	18	baseball	baseball	NOUN
taxlaw-8368	445	19	,	,	PUNCT
taxlaw-8368	445	20	orange	orange	PROPN
taxlaw-8368	445	21	cnty	cnty	PROPN
taxlaw-8368	445	22	.	.	PUNCT
taxlaw-8368	446	1	reg	reg	PROPN
taxlaw-8368	446	2	.	.	PUNCT
taxlaw-8368	447	1	(	(	PUNCT
taxlaw-8368	447	2	sept	sept	PROPN
taxlaw-8368	447	3	.	.	PROPN
taxlaw-8368	447	4	25	25	NUM
taxlaw-8368	447	5	,	,	PUNCT
taxlaw-8368	447	6	2019	2019	NUM
taxlaw-8368	447	7	)	)	PUNCT
taxlaw-8368	447	8	,	,	PUNCT
taxlaw-8368	447	9	https://www.ocregister.com/2019/09/25/stadiummaintenance-debt-eat-into-anaheims-revenue-from-hosting-angels-baseball/	https://www.ocregister.com/2019/09/25/stadiummaintenance-debt-eat-into-anaheims-revenue-from-hosting-angels-baseball/	X
taxlaw-8368	448	1	[	[	X
taxlaw-8368	448	2	https://perma.cc/2ngp-fp2x	https://perma.cc/2ngp-fp2x	X
taxlaw-8368	448	3	]	]	X
taxlaw-8368	448	4	.	.	PUNCT
taxlaw-8368	449	1	83	83	NUM
taxlaw-8368	449	2	south	south	PROPN
taxlaw-8368	449	3	dakota	dakota	PROPN
taxlaw-8368	449	4	v.	v.	PROPN
taxlaw-8368	449	5	wayfair	wayfair	PROPN
taxlaw-8368	449	6	,	,	PUNCT
taxlaw-8368	449	7	inc	inc	PROPN
taxlaw-8368	449	8	.	.	PROPN
taxlaw-8368	449	9	,	,	PUNCT
taxlaw-8368	449	10	138	138	NUM
taxlaw-8368	449	11	s.	s.	PROPN
taxlaw-8368	449	12	ct	ct	PROPN
taxlaw-8368	449	13	.	.	PROPN
taxlaw-8368	449	14	2080	2080	NUM
taxlaw-8368	449	15	(	(	PUNCT
taxlaw-8368	449	16	2018	2018	NUM
taxlaw-8368	449	17	)	)	PUNCT
taxlaw-8368	449	18	(	(	PUNCT
taxlaw-8368	449	19	expanding	expand	VERB
taxlaw-8368	449	20	the	the	DET
taxlaw-8368	449	21	authority	authority	NOUN
taxlaw-8368	449	22	of	of	ADP
taxlaw-8368	449	23	states	state	NOUN
taxlaw-8368	449	24	to	to	PART
taxlaw-8368	449	25	require	require	VERB
taxlaw-8368	449	26	vendors	vendor	NOUN
taxlaw-8368	449	27	with	with	ADP
taxlaw-8368	449	28	no	no	DET
taxlaw-8368	449	29	physical	physical	ADJ
taxlaw-8368	449	30	presence	presence	NOUN
taxlaw-8368	449	31	in	in	ADP
taxlaw-8368	449	32	the	the	DET
taxlaw-8368	449	33	state	state	NOUN
taxlaw-8368	449	34	to	to	PART
taxlaw-8368	449	35	collect	collect	VERB
taxlaw-8368	449	36	and	and	CCONJ
taxlaw-8368	449	37	pay	pay	VERB
taxlaw-8368	449	38	over	over	ADP
taxlaw-8368	449	39	the	the	DET
taxlaw-8368	449	40	sales	sale	NOUN
taxlaw-8368	449	41	or	or	CCONJ
taxlaw-8368	449	42	use	use	VERB
taxlaw-8368	449	43	tax	tax	NOUN
taxlaw-8368	449	44	on	on	ADP
taxlaw-8368	449	45	items	item	NOUN
taxlaw-8368	449	46	sold	sell	VERB
taxlaw-8368	449	47	to	to	ADP
taxlaw-8368	449	48	state	state	NOUN
taxlaw-8368	449	49	residents	resident	NOUN
taxlaw-8368	449	50	)	)	PUNCT
taxlaw-8368	449	51	.	.	PUNCT
taxlaw-8368	450	1	sales	sale	NOUN
taxlaw-8368	450	2	taxes	taxis	NOUN
taxlaw-8368	450	3	are	be	AUX
taxlaw-8368	450	4	add	add	ADJ
taxlaw-8368	450	5	-	-	PUNCT
taxlaw-8368	450	6	on	on	ADP
taxlaw-8368	450	7	taxes	taxis	NOUN
taxlaw-8368	450	8	imposed	impose	VERB
taxlaw-8368	450	9	when	when	SCONJ
taxlaw-8368	450	10	personal	personal	ADJ
taxlaw-8368	450	11	property	property	NOUN
taxlaw-8368	450	12	is	be	AUX
taxlaw-8368	450	13	2021	2021	NUM
taxlaw-8368	450	14	]	]	PUNCT
taxlaw-8368	450	15	uniform	uniform	ADJ
taxlaw-8368	450	16	international	international	ADJ
taxlaw-8368	450	17	tax	tax	NOUN
taxlaw-8368	450	18	collection	collection	NOUN
taxlaw-8368	450	19	and	and	CCONJ
taxlaw-8368	450	20	distribution	distribution	NOUN
taxlaw-8368	450	21	143	143	PRON
taxlaw-8368	450	22	may	may	AUX
taxlaw-8368	450	23	derive	derive	VERB
taxlaw-8368	450	24	additional	additional	ADJ
taxlaw-8368	450	25	revenue	revenue	NOUN
taxlaw-8368	450	26	from	from	ADP
taxlaw-8368	450	27	the	the	DET
taxlaw-8368	450	28	workers	worker	NOUN
taxlaw-8368	450	29	at	at	ADP
taxlaw-8368	450	30	the	the	DET
taxlaw-8368	450	31	new	new	ADJ
taxlaw-8368	450	32	facility	facility	NOUN
taxlaw-8368	450	33	,	,	PUNCT
taxlaw-8368	450	34	but	but	CCONJ
taxlaw-8368	450	35	in	in	ADP
taxlaw-8368	450	36	many	many	ADJ
taxlaw-8368	450	37	instances	instance	NOUN
taxlaw-8368	450	38	those	those	DET
taxlaw-8368	450	39	workers	worker	NOUN
taxlaw-8368	450	40	are	be	AUX
taxlaw-8368	450	41	not	not	PART
taxlaw-8368	450	42	new	new	ADJ
taxlaw-8368	450	43	but	but	CCONJ
taxlaw-8368	450	44	have	have	AUX
taxlaw-8368	450	45	changed	change	VERB
taxlaw-8368	450	46	employment	employment	NOUN
taxlaw-8368	450	47	.	.	PUNCT
taxlaw-8368	451	1	where	where	SCONJ
taxlaw-8368	451	2	the	the	DET
taxlaw-8368	451	3	workers	worker	NOUN
taxlaw-8368	451	4	are	be	AUX
taxlaw-8368	451	5	new	new	ADJ
taxlaw-8368	451	6	taxpayers	taxpayer	NOUN
taxlaw-8368	451	7	in	in	ADP
taxlaw-8368	451	8	the	the	DET
taxlaw-8368	451	9	jurisdiction	jurisdiction	NOUN
taxlaw-8368	451	10	,	,	PUNCT
taxlaw-8368	451	11	they	they	PRON
taxlaw-8368	451	12	seem	seem	VERB
taxlaw-8368	451	13	likely	likely	ADJ
taxlaw-8368	451	14	to	to	PART
taxlaw-8368	451	15	be	be	AUX
taxlaw-8368	451	16	predominantly	predominantly	ADV
taxlaw-8368	451	17	moderate	moderate	ADJ
taxlaw-8368	451	18	to	to	ADP
taxlaw-8368	451	19	low	low	ADJ
taxlaw-8368	451	20	-	-	PUNCT
taxlaw-8368	451	21	income	income	NOUN
taxlaw-8368	451	22	workers	worker	NOUN
taxlaw-8368	451	23	because	because	SCONJ
taxlaw-8368	451	24	the	the	DET
taxlaw-8368	451	25	facilities	facility	NOUN
taxlaw-8368	451	26	may	may	AUX
taxlaw-8368	451	27	require	require	VERB
taxlaw-8368	451	28	warehouse	warehouse	NOUN
taxlaw-8368	451	29	,	,	PUNCT
taxlaw-8368	451	30	maintenance	maintenance	NOUN
taxlaw-8368	451	31	and	and	CCONJ
taxlaw-8368	451	32	concession	concession	NOUN
taxlaw-8368	451	33	labor	labor	NOUN
taxlaw-8368	451	34	in	in	ADP
taxlaw-8368	451	35	greater	great	ADJ
taxlaw-8368	451	36	numbers	number	NOUN
taxlaw-8368	451	37	than	than	ADP
taxlaw-8368	451	38	highly	highly	ADV
taxlaw-8368	451	39	compensated	compensate	VERB
taxlaw-8368	451	40	management	management	NOUN
taxlaw-8368	451	41	employees.84	employees.84	PROPN
taxlaw-8368	451	42	taxes	taxis	NOUN
taxlaw-8368	451	43	applicable	applicable	ADJ
taxlaw-8368	451	44	to	to	ADP
taxlaw-8368	451	45	them	they	PRON
taxlaw-8368	451	46	are	be	AUX
taxlaw-8368	451	47	often	often	ADV
taxlaw-8368	451	48	flat	flat	ADJ
taxlaw-8368	451	49	or	or	CCONJ
taxlaw-8368	451	50	regressive	regressive	ADJ
taxlaw-8368	451	51	rather	rather	ADV
taxlaw-8368	451	52	than	than	ADP
taxlaw-8368	451	53	progressive.85	progressive.85	VERB
taxlaw-8368	451	54	in	in	ADP
taxlaw-8368	451	55	addition	addition	NOUN
taxlaw-8368	451	56	,	,	PUNCT
taxlaw-8368	451	57	part	part	NOUN
taxlaw-8368	451	58	of	of	ADP
taxlaw-8368	451	59	the	the	DET
taxlaw-8368	451	60	federal	federal	ADJ
taxlaw-8368	451	61	income	income	NOUN
taxlaw-8368	451	62	tax	tax	NOUN
taxlaw-8368	451	63	is	be	AUX
taxlaw-8368	451	64	imposed	impose	VERB
taxlaw-8368	451	65	separately	separately	ADV
taxlaw-8368	451	66	on	on	ADP
taxlaw-8368	451	67	wages	wage	NOUN
taxlaw-8368	451	68	and	and	CCONJ
taxlaw-8368	451	69	self	self	NOUN
taxlaw-8368	451	70	-	-	PUNCT
taxlaw-8368	451	71	employment	employment	NOUN
taxlaw-8368	451	72	income	income	NOUN
taxlaw-8368	451	73	and	and	CCONJ
taxlaw-8368	451	74	is	be	AUX
taxlaw-8368	451	75	regressive	regressive	ADJ
taxlaw-8368	451	76	because	because	SCONJ
taxlaw-8368	451	77	of	of	ADP
taxlaw-8368	451	78	its	its	PRON
taxlaw-8368	451	79	wage	wage	NOUN
taxlaw-8368	451	80	cap	cap	NOUN
taxlaw-8368	451	81	and	and	CCONJ
taxlaw-8368	451	82	its	its	PRON
taxlaw-8368	451	83	limitation	limitation	NOUN
taxlaw-8368	451	84	to	to	PART
taxlaw-8368	451	85	income	income	VERB
taxlaw-8368	451	86	from	from	ADP
taxlaw-8368	451	87	services.86	services.86	ADJ
taxlaw-8368	451	88	the	the	DET
taxlaw-8368	451	89	growing	grow	VERB
taxlaw-8368	451	90	disparity	disparity	NOUN
taxlaw-8368	451	91	in	in	ADP
taxlaw-8368	451	92	wealth	wealth	NOUN
taxlaw-8368	451	93	between	between	ADP
taxlaw-8368	451	94	affluent	affluent	ADJ
taxlaw-8368	451	95	and	and	CCONJ
taxlaw-8368	451	96	non	non	ADJ
taxlaw-8368	451	97	-	-	ADJ
taxlaw-8368	451	98	affluent	affluent	ADJ
taxlaw-8368	451	99	residents	resident	NOUN
taxlaw-8368	451	100	of	of	ADP
taxlaw-8368	451	101	the	the	DET
taxlaw-8368	451	102	u.s	u.s	PROPN
taxlaw-8368	451	103	.	.	PROPN
taxlaw-8368	451	104	has	have	AUX
taxlaw-8368	451	105	been	be	AUX
taxlaw-8368	451	106	attributed	attribute	VERB
taxlaw-8368	451	107	in	in	ADP
taxlaw-8368	451	108	part	part	NOUN
taxlaw-8368	451	109	to	to	ADP
taxlaw-8368	451	110	taxation	taxation	NOUN
taxlaw-8368	451	111	.	.	PUNCT
taxlaw-8368	452	1	87	87	NUM
taxlaw-8368	452	2	proposals	proposal	NOUN
taxlaw-8368	452	3	to	to	PART
taxlaw-8368	452	4	introduce	introduce	VERB
taxlaw-8368	452	5	or	or	CCONJ
taxlaw-8368	452	6	expand	expand	VERB
taxlaw-8368	452	7	progressivity	progressivity	NOUN
taxlaw-8368	452	8	in	in	ADP
taxlaw-8368	452	9	taxation	taxation	NOUN
taxlaw-8368	452	10	to	to	PART
taxlaw-8368	452	11	impose	impose	VERB
taxlaw-8368	452	12	a	a	DET
taxlaw-8368	452	13	greater	great	ADJ
taxlaw-8368	452	14	tax	tax	NOUN
taxlaw-8368	452	15	burden	burden	NOUN
taxlaw-8368	452	16	on	on	ADP
taxlaw-8368	452	17	affluent	affluent	ADJ
taxlaw-8368	452	18	taxpayers	taxpayer	NOUN
taxlaw-8368	452	19	or	or	CCONJ
taxlaw-8368	452	20	to	to	PART
taxlaw-8368	452	21	impose	impose	VERB
taxlaw-8368	452	22	a	a	DET
taxlaw-8368	452	23	tax	tax	NOUN
taxlaw-8368	452	24	on	on	ADP
taxlaw-8368	452	25	wealth	wealth	NOUN
taxlaw-8368	452	26	have	have	AUX
taxlaw-8368	452	27	found	find	VERB
taxlaw-8368	452	28	proponents	proponent	NOUN
taxlaw-8368	452	29	among	among	ADP
taxlaw-8368	452	30	members	member	NOUN
taxlaw-8368	452	31	of	of	ADP
taxlaw-8368	452	32	congress	congress	PROPN
taxlaw-8368	452	33	who	who	PRON
taxlaw-8368	452	34	would	would	AUX
taxlaw-8368	452	35	deploy	deploy	VERB
taxlaw-8368	452	36	the	the	DET
taxlaw-8368	452	37	revenue	revenue	NOUN
taxlaw-8368	452	38	to	to	PART
taxlaw-8368	452	39	improve	improve	VERB
taxlaw-8368	452	40	services	service	NOUN
taxlaw-8368	452	41	and	and	CCONJ
taxlaw-8368	452	42	living	living	NOUN
taxlaw-8368	452	43	conditions	condition	NOUN
taxlaw-8368	452	44	for	for	ADP
taxlaw-8368	452	45	the	the	DET
taxlaw-8368	452	46	less	less	ADV
taxlaw-8368	452	47	affluent	affluent	ADJ
taxlaw-8368	452	48	members	member	NOUN
taxlaw-8368	452	49	of	of	ADP
taxlaw-8368	452	50	the	the	DET
taxlaw-8368	452	51	society.88	society.88	NOUN
taxlaw-8368	452	52	those	those	DET
taxlaw-8368	452	53	senators	senator	NOUN
taxlaw-8368	452	54	have	have	AUX
taxlaw-8368	452	55	not	not	PART
taxlaw-8368	452	56	garnered	garner	VERB
taxlaw-8368	452	57	adequate	adequate	ADJ
taxlaw-8368	452	58	political	political	ADJ
taxlaw-8368	452	59	support	support	NOUN
taxlaw-8368	452	60	for	for	ADP
taxlaw-8368	452	61	their	their	PRON
taxlaw-8368	452	62	positions	position	NOUN
taxlaw-8368	452	63	to	to	PART
taxlaw-8368	452	64	enact	enact	VERB
taxlaw-8368	452	65	the	the	DET
taxlaw-8368	452	66	changes	change	NOUN
taxlaw-8368	452	67	.	.	PUNCT
taxlaw-8368	453	1	recent	recent	ADJ
taxlaw-8368	453	2	analysis	analysis	NOUN
taxlaw-8368	453	3	by	by	ADP
taxlaw-8368	453	4	a	a	DET
taxlaw-8368	453	5	group	group	NOUN
taxlaw-8368	453	6	of	of	ADP
taxlaw-8368	453	7	economists	economist	NOUN
taxlaw-8368	453	8	addressing	address	VERB
taxlaw-8368	453	9	recovery	recovery	NOUN
taxlaw-8368	453	10	from	from	ADP
taxlaw-8368	453	11	the	the	DET
taxlaw-8368	453	12	economic	economic	ADJ
taxlaw-8368	453	13	impact	impact	NOUN
taxlaw-8368	453	14	of	of	ADP
taxlaw-8368	453	15	the	the	DET
taxlaw-8368	453	16	2020	2020	NUM
taxlaw-8368	453	17	pandemic	pandemic	ADJ
taxlaw-8368	453	18	instills	instill	VERB
taxlaw-8368	453	19	new	new	ADJ
taxlaw-8368	453	20	force	force	NOUN
taxlaw-8368	453	21	into	into	ADP
taxlaw-8368	453	22	the	the	DET
taxlaw-8368	453	23	wealth	wealth	NOUN
taxlaw-8368	453	24	tax	tax	NOUN
taxlaw-8368	453	25	and	and	CCONJ
taxlaw-8368	453	26	withdrawal	withdrawal	NOUN
taxlaw-8368	453	27	or	or	CCONJ
taxlaw-8368	453	28	freezing	freezing	NOUN
taxlaw-8368	453	29	of	of	ADP
taxlaw-8368	453	30	tax	tax	NOUN
taxlaw-8368	453	31	benefits	benefit	NOUN
taxlaw-8368	453	32	for	for	ADP
taxlaw-8368	453	33	successful	successful	ADJ
taxlaw-8368	453	34	businesses	business	NOUN
taxlaw-8368	453	35	.	.	PUNCT
taxlaw-8368	454	1	89	89	NUM
taxlaw-8368	454	2	even	even	ADV
taxlaw-8368	454	3	if	if	SCONJ
taxlaw-8368	454	4	enacted	enact	VERB
taxlaw-8368	454	5	,	,	PUNCT
taxlaw-8368	454	6	purchased	purchase	VERB
taxlaw-8368	454	7	for	for	ADP
taxlaw-8368	454	8	consumption	consumption	NOUN
taxlaw-8368	454	9	rather	rather	ADV
taxlaw-8368	454	10	than	than	ADP
taxlaw-8368	454	11	resale	resale	NOUN
taxlaw-8368	454	12	.	.	PUNCT
taxlaw-8368	455	1	the	the	DET
taxlaw-8368	455	2	vendor	vendor	NOUN
taxlaw-8368	455	3	generally	generally	ADV
taxlaw-8368	455	4	collects	collect	VERB
taxlaw-8368	455	5	the	the	DET
taxlaw-8368	455	6	tax	tax	NOUN
taxlaw-8368	455	7	and	and	CCONJ
taxlaw-8368	455	8	pays	pay	VERB
taxlaw-8368	455	9	it	it	PRON
taxlaw-8368	455	10	over	over	ADP
taxlaw-8368	455	11	to	to	ADP
taxlaw-8368	455	12	the	the	DET
taxlaw-8368	455	13	state	state	NOUN
taxlaw-8368	455	14	.	.	PUNCT
taxlaw-8368	456	1	if	if	SCONJ
taxlaw-8368	456	2	the	the	DET
taxlaw-8368	456	3	vendor	vendor	NOUN
taxlaw-8368	456	4	sells	sell	VERB
taxlaw-8368	456	5	to	to	ADP
taxlaw-8368	456	6	a	a	DET
taxlaw-8368	456	7	purchaser	purchaser	NOUN
taxlaw-8368	456	8	in	in	ADP
taxlaw-8368	456	9	another	another	DET
taxlaw-8368	456	10	state	state	NOUN
taxlaw-8368	456	11	,	,	PUNCT
taxlaw-8368	456	12	the	the	DET
taxlaw-8368	456	13	purchaser	purchaser	NOUN
taxlaw-8368	456	14	becomes	become	VERB
taxlaw-8368	456	15	liable	liable	ADJ
taxlaw-8368	456	16	to	to	ADP
taxlaw-8368	456	17	the	the	DET
taxlaw-8368	456	18	other	other	ADJ
taxlaw-8368	456	19	state	state	NOUN
taxlaw-8368	456	20	for	for	ADP
taxlaw-8368	456	21	complementary	complementary	ADJ
taxlaw-8368	456	22	use	use	NOUN
taxlaw-8368	456	23	tax	tax	NOUN
taxlaw-8368	456	24	.	.	PUNCT
taxlaw-8368	457	1	collection	collection	NOUN
taxlaw-8368	457	2	of	of	ADP
taxlaw-8368	457	3	use	use	NOUN
taxlaw-8368	457	4	tax	tax	NOUN
taxlaw-8368	457	5	is	be	AUX
taxlaw-8368	457	6	difficult	difficult	ADJ
taxlaw-8368	457	7	unless	unless	SCONJ
taxlaw-8368	457	8	the	the	DET
taxlaw-8368	457	9	vendor	vendor	NOUN
taxlaw-8368	457	10	collects	collect	VERB
taxlaw-8368	457	11	and	and	CCONJ
taxlaw-8368	457	12	pays	pay	VERB
taxlaw-8368	457	13	over	over	ADP
taxlaw-8368	457	14	the	the	DET
taxlaw-8368	457	15	tax	tax	NOUN
taxlaw-8368	457	16	.	.	PUNCT
taxlaw-8368	458	1	until	until	ADP
taxlaw-8368	458	2	the	the	DET
taxlaw-8368	458	3	wayfair	wayfair	NOUN
taxlaw-8368	458	4	decision	decision	NOUN
taxlaw-8368	458	5	,	,	PUNCT
taxlaw-8368	458	6	states	state	NOUN
taxlaw-8368	458	7	could	could	AUX
taxlaw-8368	458	8	not	not	PART
taxlaw-8368	458	9	require	require	VERB
taxlaw-8368	458	10	a	a	DET
taxlaw-8368	458	11	vendor	vendor	NOUN
taxlaw-8368	458	12	to	to	PART
taxlaw-8368	458	13	collect	collect	VERB
taxlaw-8368	458	14	use	use	NOUN
taxlaw-8368	458	15	tax	tax	NOUN
taxlaw-8368	458	16	on	on	ADP
taxlaw-8368	458	17	sales	sale	NOUN
taxlaw-8368	458	18	into	into	ADP
taxlaw-8368	458	19	the	the	DET
taxlaw-8368	458	20	state	state	NOUN
taxlaw-8368	458	21	unless	unless	SCONJ
taxlaw-8368	458	22	the	the	DET
taxlaw-8368	458	23	vendor	vendor	NOUN
taxlaw-8368	458	24	had	have	VERB
taxlaw-8368	458	25	a	a	DET
taxlaw-8368	458	26	direct	direct	ADJ
taxlaw-8368	458	27	or	or	CCONJ
taxlaw-8368	458	28	indirect	indirect	ADJ
taxlaw-8368	458	29	presence	presence	NOUN
taxlaw-8368	458	30	there	there	ADV
taxlaw-8368	458	31	.	.	PUNCT
taxlaw-8368	459	1	the	the	DET
taxlaw-8368	459	2	wayfair	wayfair	NOUN
taxlaw-8368	459	3	decision	decision	NOUN
taxlaw-8368	459	4	removed	remove	VERB
taxlaw-8368	459	5	the	the	DET
taxlaw-8368	459	6	physical	physical	ADJ
taxlaw-8368	459	7	presence	presence	NOUN
taxlaw-8368	459	8	requirement	requirement	NOUN
taxlaw-8368	459	9	for	for	ADP
taxlaw-8368	459	10	vendors	vendor	NOUN
taxlaw-8368	459	11	with	with	ADP
taxlaw-8368	459	12	substantial	substantial	ADJ
taxlaw-8368	459	13	sales	sale	NOUN
taxlaw-8368	459	14	into	into	ADP
taxlaw-8368	459	15	a	a	DET
taxlaw-8368	459	16	state	state	NOUN
taxlaw-8368	459	17	so	so	SCONJ
taxlaw-8368	459	18	that	that	SCONJ
taxlaw-8368	459	19	a	a	DET
taxlaw-8368	459	20	state	state	NOUN
taxlaw-8368	459	21	may	may	AUX
taxlaw-8368	459	22	require	require	VERB
taxlaw-8368	459	23	out	out	ADP
taxlaw-8368	459	24	of	of	ADP
taxlaw-8368	459	25	state	state	NOUN
taxlaw-8368	459	26	vendors	vendor	NOUN
taxlaw-8368	459	27	to	to	PART
taxlaw-8368	459	28	collect	collect	VERB
taxlaw-8368	459	29	their	their	PRON
taxlaw-8368	459	30	use	use	NOUN
taxlaw-8368	459	31	tax	tax	NOUN
taxlaw-8368	459	32	and	and	CCONJ
taxlaw-8368	459	33	pay	pay	VERB
taxlaw-8368	459	34	it	it	PRON
taxlaw-8368	459	35	over	over	ADP
taxlaw-8368	459	36	less	less	ADJ
taxlaw-8368	459	37	a	a	DET
taxlaw-8368	459	38	fee	fee	NOUN
taxlaw-8368	459	39	for	for	ADP
taxlaw-8368	459	40	their	their	PRON
taxlaw-8368	459	41	collection	collection	NOUN
taxlaw-8368	459	42	services	service	NOUN
taxlaw-8368	459	43	.	.	PUNCT
taxlaw-8368	460	1	the	the	DET
taxlaw-8368	460	2	state	state	NOUN
taxlaw-8368	460	3	of	of	ADP
taxlaw-8368	460	4	missouri	missouri	PROPN
taxlaw-8368	460	5	has	have	AUX
taxlaw-8368	460	6	not	not	PART
taxlaw-8368	460	7	yet	yet	ADV
taxlaw-8368	460	8	enacted	enact	VERB
taxlaw-8368	460	9	legislation	legislation	NOUN
taxlaw-8368	460	10	implementing	implement	VERB
taxlaw-8368	460	11	the	the	DET
taxlaw-8368	460	12	wayfair	wayfair	NOUN
taxlaw-8368	460	13	decision	decision	NOUN
taxlaw-8368	460	14	for	for	ADP
taxlaw-8368	460	15	sales	sale	NOUN
taxlaw-8368	460	16	into	into	ADP
taxlaw-8368	460	17	missouri	missouri	PROPN
taxlaw-8368	460	18	.	.	PUNCT
taxlaw-8368	461	1	see	see	VERB
taxlaw-8368	461	2	hannah	hannah	PROPN
taxlaw-8368	461	3	meehan	meehan	PROPN
taxlaw-8368	461	4	,	,	PUNCT
taxlaw-8368	461	5	sales	sale	NOUN
taxlaw-8368	461	6	tax	tax	NOUN
taxlaw-8368	461	7	for	for	ADP
taxlaw-8368	461	8	remote	remote	ADJ
taxlaw-8368	461	9	sellers	seller	NOUN
taxlaw-8368	461	10	:	:	PUNCT
taxlaw-8368	461	11	missouri	missouri	PROPN
taxlaw-8368	461	12	’s	’s	PART
taxlaw-8368	461	13	response	response	NOUN
taxlaw-8368	461	14	in	in	ADP
taxlaw-8368	461	15	a	a	DET
taxlaw-8368	461	16	post	post	ADJ
taxlaw-8368	461	17	-	-	ADJ
taxlaw-8368	461	18	wayfair	wayfair	ADJ
taxlaw-8368	461	19	world	world	NOUN
taxlaw-8368	461	20	,	,	PUNCT
taxlaw-8368	461	21	st	st	PROPN
taxlaw-8368	461	22	.	.	PROPN
taxlaw-8368	461	23	louis	louis	PROPN
taxlaw-8368	461	24	u.	u.	PROPN
taxlaw-8368	461	25	l.j	l.j	PROPN
taxlaw-8368	461	26	.	.	PROPN
taxlaw-8368	462	1	online	online	PROPN
taxlaw-8368	462	2	23	23	NUM
taxlaw-8368	462	3	,	,	PUNCT
taxlaw-8368	462	4	https://scholarship.law.slu.edu	https://scholarship.law.slu.edu	X
taxlaw-8368	462	5	/cgi	/cgi	SYM
taxlaw-8368	462	6	/	/	SYM
taxlaw-8368	462	7	viewcontent.cgi?article=1001&context	viewcontent.cgi?article=1001&context	PROPN
taxlaw-8368	462	8	=	=	VERB
taxlaw-8368	462	9	lawjournalonline	lawjournalonline	NOUN
taxlaw-8368	463	1	[	[	X
taxlaw-8368	463	2	https://perma.cc/9mc5-uw9	https://perma.cc/9mc5-uw9	X
taxlaw-8368	463	3	m	m	X
taxlaw-8368	463	4	]	]	X
taxlaw-8368	463	5	.	.	PUNCT
taxlaw-8368	464	1	84	84	NUM
taxlaw-8368	464	2	stadiums	stadium	NOUN
taxlaw-8368	464	3	may	may	AUX
taxlaw-8368	464	4	be	be	AUX
taxlaw-8368	464	5	an	an	DET
taxlaw-8368	464	6	exception	exception	NOUN
taxlaw-8368	464	7	if	if	SCONJ
taxlaw-8368	464	8	they	they	PRON
taxlaw-8368	464	9	are	be	AUX
taxlaw-8368	464	10	built	build	VERB
taxlaw-8368	464	11	to	to	PART
taxlaw-8368	464	12	house	house	VERB
taxlaw-8368	464	13	a	a	DET
taxlaw-8368	464	14	professional	professional	ADJ
taxlaw-8368	464	15	sports	sport	NOUN
taxlaw-8368	464	16	business	business	NOUN
taxlaw-8368	464	17	employing	employ	VERB
taxlaw-8368	464	18	many	many	ADJ
taxlaw-8368	464	19	highly	highly	ADV
taxlaw-8368	464	20	compensated	compensate	VERB
taxlaw-8368	464	21	athletes	athlete	NOUN
taxlaw-8368	464	22	.	.	PUNCT
taxlaw-8368	465	1	85	85	NUM
taxlaw-8368	465	2	like	like	ADP
taxlaw-8368	465	3	earnings	earning	NOUN
taxlaw-8368	465	4	taxes	taxis	NOUN
taxlaw-8368	465	5	in	in	ADP
taxlaw-8368	465	6	a	a	DET
taxlaw-8368	465	7	number	number	NOUN
taxlaw-8368	465	8	of	of	ADP
taxlaw-8368	465	9	cities	city	NOUN
taxlaw-8368	465	10	,	,	PUNCT
taxlaw-8368	465	11	st	st	PROPN
taxlaw-8368	465	12	.	.	PROPN
taxlaw-8368	465	13	louis	louis	PROPN
taxlaw-8368	465	14	city	city	NOUN
taxlaw-8368	465	15	earnings	earning	NOUN
taxlaw-8368	465	16	tax	tax	NOUN
taxlaw-8368	465	17	is	be	AUX
taxlaw-8368	465	18	imposed	impose	VERB
taxlaw-8368	465	19	on	on	ADP
taxlaw-8368	465	20	income	income	NOUN
taxlaw-8368	465	21	from	from	ADP
taxlaw-8368	465	22	services	service	NOUN
taxlaw-8368	465	23	only	only	ADV
taxlaw-8368	465	24	at	at	ADP
taxlaw-8368	465	25	a	a	DET
taxlaw-8368	465	26	flat	flat	ADJ
taxlaw-8368	465	27	rate	rate	NOUN
taxlaw-8368	465	28	of	of	ADP
taxlaw-8368	465	29	1	1	NUM
taxlaw-8368	465	30	percent	percent	NOUN
taxlaw-8368	465	31	and	and	CCONJ
taxlaw-8368	465	32	is	be	AUX
taxlaw-8368	465	33	regressive	regressive	ADJ
taxlaw-8368	465	34	because	because	SCONJ
taxlaw-8368	465	35	it	it	PRON
taxlaw-8368	465	36	does	do	AUX
taxlaw-8368	465	37	not	not	PART
taxlaw-8368	465	38	tax	tax	VERB
taxlaw-8368	465	39	investment	investment	NOUN
taxlaw-8368	465	40	income	income	NOUN
taxlaw-8368	465	41	.	.	PUNCT
taxlaw-8368	466	1	see	see	VERB
taxlaw-8368	466	2	st	st	PROPN
taxlaw-8368	466	3	.	.	PROPN
taxlaw-8368	466	4	louis	louis	PROPN
taxlaw-8368	466	5	,	,	PUNCT
taxlaw-8368	466	6	mo	mo	PROPN
taxlaw-8368	466	7	.	.	PROPN
taxlaw-8368	466	8	,	,	PUNCT
taxlaw-8368	466	9	mun	mun	PROPN
taxlaw-8368	466	10	.	.	PROPN
taxlaw-8368	466	11	code	code	PROPN
taxlaw-8368	466	12	ch	ch	PROPN
taxlaw-8368	466	13	.	.	PROPN
taxlaw-8368	467	1	5.22	5.22	NUM
taxlaw-8368	467	2	,	,	PUNCT
taxlaw-8368	467	3	https://library.municode.com	https://library.municode.com	X
taxlaw-8368	467	4	/mo	/mo	PUNCT
taxlaw-8368	467	5	/	/	SYM
taxlaw-8368	467	6	st._louis	st._louis	NOUN
taxlaw-8368	467	7	/	/	SYM
taxlaw-8368	467	8	codes	code	NOUN
taxlaw-8368	467	9	/	/	SYM
taxlaw-8368	467	10	code_of_ordinances/364861?nodeid	code_of_ordinances/364861?nodeid	NOUN
taxlaw-8368	467	11	=	=	NOUN
taxlaw-8368	467	12	recosalo2020an_tit5refi_ch5.2	recosalo2020an_tit5refi_ch5.2	ADJ
taxlaw-8368	467	13	2eata	2eata	NUM
taxlaw-8368	468	1	[	[	X
taxlaw-8368	468	2	https://perma.cc/j33r-39tt	https://perma.cc/j33r-39tt	X
taxlaw-8368	468	3	]	]	X
taxlaw-8368	468	4	.	.	PUNCT
taxlaw-8368	469	1	86	86	NUM
taxlaw-8368	469	2	see	see	VERB
taxlaw-8368	469	3	,	,	PUNCT
taxlaw-8368	469	4	for	for	ADP
taxlaw-8368	469	5	example	example	NOUN
taxlaw-8368	469	6	,	,	PUNCT
taxlaw-8368	469	7	social	social	ADJ
taxlaw-8368	469	8	security	security	NOUN
taxlaw-8368	469	9	tax	tax	NOUN
taxlaw-8368	469	10	in	in	ADP
taxlaw-8368	469	11	the	the	DET
taxlaw-8368	469	12	u.s	u.s	PROPN
taxlaw-8368	469	13	.	.	PROPN
taxlaw-8368	469	14	that	that	PRON
taxlaw-8368	469	15	is	be	AUX
taxlaw-8368	469	16	imposed	impose	VERB
taxlaw-8368	469	17	at	at	ADP
taxlaw-8368	469	18	a	a	DET
taxlaw-8368	469	19	flat	flat	ADJ
taxlaw-8368	469	20	rate	rate	NOUN
taxlaw-8368	469	21	on	on	ADP
taxlaw-8368	469	22	wages	wage	NOUN
taxlaw-8368	469	23	(	(	PUNCT
taxlaw-8368	469	24	not	not	PART
taxlaw-8368	469	25	income	income	NOUN
taxlaw-8368	469	26	from	from	ADP
taxlaw-8368	469	27	investment	investment	NOUN
taxlaw-8368	469	28	or	or	CCONJ
taxlaw-8368	469	29	business	business	NOUN
taxlaw-8368	469	30	ownership	ownership	NOUN
taxlaw-8368	469	31	)	)	PUNCT
taxlaw-8368	469	32	up	up	ADP
taxlaw-8368	469	33	to	to	ADP
taxlaw-8368	469	34	a	a	DET
taxlaw-8368	469	35	ceiling	ceiling	NOUN
taxlaw-8368	469	36	amount	amount	NOUN
taxlaw-8368	469	37	of	of	ADP
taxlaw-8368	469	38	$	$	SYM
taxlaw-8368	469	39	137,700	137,700	NUM
taxlaw-8368	469	40	in	in	ADP
taxlaw-8368	469	41	2020	2020	NUM
taxlaw-8368	469	42	and	and	CCONJ
taxlaw-8368	469	43	then	then	ADV
taxlaw-8368	469	44	zero	zero	NUM
taxlaw-8368	469	45	for	for	ADP
taxlaw-8368	469	46	wages	wage	NOUN
taxlaw-8368	469	47	in	in	ADP
taxlaw-8368	469	48	excess	excess	NOUN
taxlaw-8368	469	49	of	of	ADP
taxlaw-8368	469	50	that	that	DET
taxlaw-8368	469	51	ceiling	ceiling	NOUN
taxlaw-8368	469	52	.	.	PUNCT
taxlaw-8368	470	1	see	see	VERB
taxlaw-8368	470	2	social	social	ADJ
taxlaw-8368	470	3	security	security	NOUN
taxlaw-8368	470	4	and	and	CCONJ
taxlaw-8368	470	5	medicare	medicare	VERB
taxlaw-8368	470	6	withholding	withholding	NOUN
taxlaw-8368	470	7	taxes	taxis	NOUN
taxlaw-8368	470	8	,	,	PUNCT
taxlaw-8368	470	9	irs	irs	PROPN
taxlaw-8368	470	10	,	,	PUNCT
taxlaw-8368	470	11	https://www.irs.gov/taxtopics/tc751	https://www.irs.gov/taxtopics/tc751	NOUN
taxlaw-8368	470	12	[	[	X
taxlaw-8368	470	13	https://perma.cc/wd4r-ydx2	https://perma.cc/wd4r-ydx2	X
taxlaw-8368	470	14	]	]	X
taxlaw-8368	470	15	.	.	PUNCT
taxlaw-8368	471	1	87	87	NUM
taxlaw-8368	471	2	see	see	VERB
taxlaw-8368	471	3	emmanuel	emmanuel	PROPN
taxlaw-8368	471	4	saez	saez	PROPN
taxlaw-8368	471	5	&	&	CCONJ
taxlaw-8368	471	6	gabriel	gabriel	PROPN
taxlaw-8368	471	7	zucman	zucman	PROPN
taxlaw-8368	471	8	,	,	PUNCT
taxlaw-8368	471	9	the	the	DET
taxlaw-8368	471	10	triumph	triumph	NOUN
taxlaw-8368	471	11	of	of	ADP
taxlaw-8368	471	12	injustice	injustice	NOUN
taxlaw-8368	471	13	:	:	PUNCT
taxlaw-8368	471	14	how	how	SCONJ
taxlaw-8368	471	15	the	the	DET
taxlaw-8368	471	16	rich	rich	ADJ
taxlaw-8368	471	17	dodge	dodge	VERB
taxlaw-8368	471	18	taxes	taxis	NOUN
taxlaw-8368	471	19	and	and	CCONJ
taxlaw-8368	471	20	how	how	SCONJ
taxlaw-8368	471	21	to	to	PART
taxlaw-8368	471	22	make	make	VERB
taxlaw-8368	471	23	them	they	PRON
taxlaw-8368	471	24	pay	pay	VERB
taxlaw-8368	471	25	(	(	PUNCT
taxlaw-8368	471	26	2019	2019	NUM
taxlaw-8368	471	27	)	)	PUNCT
taxlaw-8368	471	28	;	;	PUNCT
taxlaw-8368	471	29	emmanuel	emmanuel	PROPN
taxlaw-8368	471	30	saez	saez	PROPN
taxlaw-8368	471	31	,	,	PUNCT
taxlaw-8368	471	32	striking	strike	VERB
taxlaw-8368	471	33	it	it	PRON
taxlaw-8368	471	34	richer	rich	ADJ
taxlaw-8368	471	35	:	:	PUNCT
taxlaw-8368	471	36	the	the	DET
taxlaw-8368	471	37	evolution	evolution	NOUN
taxlaw-8368	471	38	of	of	ADP
taxlaw-8368	471	39	top	top	ADJ
taxlaw-8368	471	40	incomes	income	NOUN
taxlaw-8368	471	41	in	in	ADP
taxlaw-8368	471	42	the	the	DET
taxlaw-8368	471	43	united	united	PROPN
taxlaw-8368	471	44	states	states	PROPN
taxlaw-8368	471	45	6	6	NUM
taxlaw-8368	471	46	(	(	PUNCT
taxlaw-8368	471	47	mar	mar	PROPN
taxlaw-8368	471	48	.	.	PROPN
taxlaw-8368	471	49	2	2	NUM
taxlaw-8368	471	50	,	,	PUNCT
taxlaw-8368	471	51	2019	2019	NUM
taxlaw-8368	471	52	)	)	PUNCT
taxlaw-8368	471	53	(	(	PUNCT
taxlaw-8368	471	54	unpublished	unpublished	ADJ
taxlaw-8368	471	55	manuscript	manuscript	NOUN
taxlaw-8368	471	56	)	)	PUNCT
taxlaw-8368	471	57	,	,	PUNCT
taxlaw-8368	471	58	https://eml.berkeley.edu/~saez/saez-ustopincomes-2017.pdf	https://eml.berkeley.edu/~saez/saez-ustopincomes-2017.pdf	PROPN
taxlaw-8368	472	1	[	[	X
taxlaw-8368	472	2	https://perma.cc/ff6mrt3z	https://perma.cc/ff6mrt3z	PROPN
taxlaw-8368	472	3	]	]	X
taxlaw-8368	472	4	;	;	PUNCT
taxlaw-8368	472	5	the	the	DET
taxlaw-8368	472	6	distribution	distribution	NOUN
taxlaw-8368	472	7	of	of	ADP
taxlaw-8368	472	8	household	household	NOUN
taxlaw-8368	472	9	income	income	NOUN
taxlaw-8368	472	10	,	,	PUNCT
taxlaw-8368	472	11	2016	2016	NUM
taxlaw-8368	472	12	,	,	PUNCT
taxlaw-8368	472	13	cong	cong	NOUN
taxlaw-8368	472	14	.	.	PUNCT
taxlaw-8368	473	1	budget	budget	NOUN
taxlaw-8368	473	2	off	off	ADP
taxlaw-8368	473	3	.	.	PUNCT
taxlaw-8368	473	4	,	,	PUNCT
taxlaw-8368	473	5	https://www.cbo.gov	https://www.cbo.gov	NOUN
taxlaw-8368	473	6	/publication/55413	/publication/55413	PUNCT
taxlaw-8368	474	1	[	[	X
taxlaw-8368	474	2	https://perma.cc/j2z5-ekqf	https://perma.cc/j2z5-ekqf	NOUN
taxlaw-8368	474	3	]	]	X
taxlaw-8368	474	4	(	(	PUNCT
taxlaw-8368	474	5	july	july	PROPN
taxlaw-8368	474	6	9	9	NUM
taxlaw-8368	474	7	,	,	PUNCT
taxlaw-8368	474	8	2019	2019	NUM
taxlaw-8368	474	9	)	)	PUNCT
taxlaw-8368	474	10	;	;	PUNCT
taxlaw-8368	474	11	henry	henry	PROPN
taxlaw-8368	474	12	ordower	ordower	PROPN
taxlaw-8368	474	13	,	,	PUNCT
taxlaw-8368	474	14	taxes	taxis	NOUN
taxlaw-8368	474	15	and	and	CCONJ
taxlaw-8368	474	16	inequality	inequality	NOUN
taxlaw-8368	474	17	,	,	PUNCT
taxlaw-8368	474	18	in	in	ADP
taxlaw-8368	474	19	inequality	inequality	NOUN
taxlaw-8368	474	20	in	in	ADP
taxlaw-8368	474	21	america	america	PROPN
taxlaw-8368	474	22	:	:	PUNCT
taxlaw-8368	474	23	causes	cause	NOUN
taxlaw-8368	474	24	and	and	CCONJ
taxlaw-8368	474	25	consequences	consequence	NOUN
taxlaw-8368	474	26	of	of	ADP
taxlaw-8368	474	27	the	the	DET
taxlaw-8368	474	28	rich	rich	ADJ
taxlaw-8368	474	29	poor	poor	ADJ
taxlaw-8368	474	30	divide	divide	NOUN
taxlaw-8368	474	31	(	(	PUNCT
taxlaw-8368	474	32	kimberley	kimberley	PROPN
taxlaw-8368	474	33	l.	l.	PROPN
taxlaw-8368	474	34	kinsley	kinsley	PROPN
taxlaw-8368	474	35	&	&	CCONJ
taxlaw-8368	474	36	robert	robert	PROPN
taxlaw-8368	474	37	s.	s.	PROPN
taxlaw-8368	474	38	rycroft	rycroft	PROPN
taxlaw-8368	474	39	eds	eds	PROPN
taxlaw-8368	474	40	.	.	PUNCT
taxlaw-8368	474	41	)	)	PUNCT
taxlaw-8368	475	1	(	(	PUNCT
taxlaw-8368	475	2	forthcoming	forthcoming	ADJ
taxlaw-8368	475	3	2021	2021	NUM
taxlaw-8368	475	4	)	)	PUNCT
taxlaw-8368	475	5	.	.	PUNCT
taxlaw-8368	476	1	88	88	NUM
taxlaw-8368	476	2	neil	neil	PROPN
taxlaw-8368	476	3	irwin	irwin	PROPN
taxlaw-8368	476	4	,	,	PUNCT
taxlaw-8368	476	5	elizabeth	elizabeth	PROPN
taxlaw-8368	476	6	warren	warren	PROPN
taxlaw-8368	476	7	wants	want	VERB
taxlaw-8368	476	8	a	a	DET
taxlaw-8368	476	9	wealth	wealth	NOUN
taxlaw-8368	476	10	tax	tax	NOUN
taxlaw-8368	476	11	.	.	PUNCT
taxlaw-8368	477	1	how	how	SCONJ
taxlaw-8368	477	2	would	would	AUX
taxlaw-8368	477	3	that	that	PRON
taxlaw-8368	477	4	even	even	ADV
taxlaw-8368	477	5	work	work	VERB
taxlaw-8368	477	6	?	?	PUNCT
taxlaw-8368	477	7	,	,	PUNCT
taxlaw-8368	477	8	n.y	n.y	PROPN
taxlaw-8368	477	9	.	.	PROPN
taxlaw-8368	477	10	times	times	PROPN
taxlaw-8368	477	11	(	(	PUNCT
taxlaw-8368	477	12	feb	feb	PROPN
taxlaw-8368	477	13	.	.	PROPN
taxlaw-8368	477	14	18	18	NUM
taxlaw-8368	477	15	,	,	PUNCT
taxlaw-8368	477	16	2019	2019	NUM
taxlaw-8368	477	17	)	)	PUNCT
taxlaw-8368	477	18	,	,	PUNCT
taxlaw-8368	477	19	https://www.nytimes.com/2019/02/18/upshot/warren-wealth-tax.html	https://www.nytimes.com/2019/02/18/upshot/warren-wealth-tax.html	VERB
taxlaw-8368	478	1	[	[	X
taxlaw-8368	478	2	https://perma.cc/835f-6qh2	https://perma.cc/835f-6qh2	NOUN
taxlaw-8368	478	3	]	]	X
taxlaw-8368	478	4	;	;	PUNCT
taxlaw-8368	478	5	huaqun	huaqun	PROPN
taxlaw-8368	478	6	li	li	PROPN
taxlaw-8368	478	7	&	&	CCONJ
taxlaw-8368	478	8	karl	karl	PROPN
taxlaw-8368	478	9	smith	smith	PROPN
taxlaw-8368	478	10	,	,	PUNCT
taxlaw-8368	478	11	analysis	analysis	NOUN
taxlaw-8368	478	12	of	of	ADP
taxlaw-8368	478	13	sen	sen	PROPN
taxlaw-8368	478	14	.	.	PROPN
taxlaw-8368	478	15	warren	warren	PROPN
taxlaw-8368	478	16	and	and	CCONJ
taxlaw-8368	478	17	sen	sen	PROPN
taxlaw-8368	478	18	.	.	PROPN
taxlaw-8368	478	19	sanders	sanders	PROPN
taxlaw-8368	478	20	’	’	PART
taxlaw-8368	478	21	wealth	wealth	NOUN
taxlaw-8368	478	22	tax	tax	NOUN
taxlaw-8368	478	23	plans	plan	NOUN
taxlaw-8368	478	24	,	,	PUNCT
taxlaw-8368	478	25	tax	tax	NOUN
taxlaw-8368	478	26	found	find	VERB
taxlaw-8368	478	27	.	.	PUNCT
taxlaw-8368	479	1	(	(	PUNCT
taxlaw-8368	479	2	jan	jan	PROPN
taxlaw-8368	479	3	.	.	PROPN
taxlaw-8368	479	4	28	28	NUM
taxlaw-8368	479	5	,	,	PUNCT
taxlaw-8368	479	6	2020	2020	NUM
taxlaw-8368	479	7	)	)	PUNCT
taxlaw-8368	479	8	,	,	PUNCT
taxlaw-8368	479	9	https://taxfoundation.org/wealth-tax/	https://taxfoundation.org/wealth-tax/	PROPN
taxlaw-8368	480	1	[	[	X
taxlaw-8368	480	2	https://perma.cc/835f-6qh2	https://perma.cc/835f-6qh2	NOUN
taxlaw-8368	480	3	]	]	PUNCT
taxlaw-8368	480	4	.	.	PUNCT
taxlaw-8368	481	1	89	89	NUM
taxlaw-8368	481	2	indep	indep	NOUN
taxlaw-8368	481	3	.	.	PUNCT
taxlaw-8368	482	1	comm’n	comm’n	NOUN
taxlaw-8368	482	2	for	for	ADP
taxlaw-8368	482	3	reform	reform	NOUN
taxlaw-8368	482	4	int’l	int’l	PROPN
taxlaw-8368	482	5	corp	corp	PROPN
taxlaw-8368	482	6	.	.	PROPN
taxlaw-8368	482	7	tax’n	tax’n	PROPN
taxlaw-8368	482	8	,	,	PUNCT
taxlaw-8368	482	9	the	the	DET
taxlaw-8368	482	10	global	global	ADJ
taxlaw-8368	482	11	pandemic	pandemic	ADJ
taxlaw-8368	482	12	,	,	PUNCT
taxlaw-8368	482	13	sustainable	sustainable	ADJ
taxlaw-8368	482	14	economic	economic	ADJ
taxlaw-8368	482	15	recovery	recovery	NOUN
taxlaw-8368	482	16	,	,	PUNCT
taxlaw-8368	482	17	and	and	CCONJ
taxlaw-8368	482	18	international	international	ADJ
taxlaw-8368	482	19	taxation	taxation	NOUN
taxlaw-8368	482	20	(	(	PUNCT
taxlaw-8368	482	21	2020	2020	NUM
taxlaw-8368	482	22	)	)	PUNCT
taxlaw-8368	482	23	,	,	PUNCT
taxlaw-8368	482	24	https://static1.squarespace.com	https://static1.squarespace.com	X
taxlaw-8368	483	1	144	144	NUM
taxlaw-8368	483	2	columbia	columbia	PROPN
taxlaw-8368	483	3	journal	journal	PROPN
taxlaw-8368	483	4	of	of	ADP
taxlaw-8368	483	5	tax	tax	NOUN
taxlaw-8368	483	6	law	law	NOUN
taxlaw-8368	483	7	[	[	X
taxlaw-8368	483	8	vol	vol	NOUN
taxlaw-8368	483	9	.	.	PUNCT
taxlaw-8368	484	1	12:126	12:126	NOUN
taxlaw-8368	484	2	however	however	ADV
taxlaw-8368	484	3	,	,	PUNCT
taxlaw-8368	484	4	no	no	DET
taxlaw-8368	484	5	one	one	NOUN
taxlaw-8368	484	6	is	be	AUX
taxlaw-8368	484	7	proposing	propose	VERB
taxlaw-8368	484	8	distribution	distribution	NOUN
taxlaw-8368	484	9	of	of	ADP
taxlaw-8368	484	10	increased	increase	VERB
taxlaw-8368	484	11	tax	tax	NOUN
taxlaw-8368	484	12	revenue	revenue	NOUN
taxlaw-8368	484	13	beyond	beyond	ADP
taxlaw-8368	484	14	the	the	DET
taxlaw-8368	484	15	borders	border	NOUN
taxlaw-8368	484	16	of	of	ADP
taxlaw-8368	484	17	the	the	DET
taxlaw-8368	484	18	relevant	relevant	ADJ
taxlaw-8368	484	19	taxing	tax	VERB
taxlaw-8368	484	20	unit	unit	NOUN
taxlaw-8368	484	21	—	—	PUNCT
taxlaw-8368	484	22	whether	whether	SCONJ
taxlaw-8368	484	23	that	that	DET
taxlaw-8368	484	24	unit	unit	NOUN
taxlaw-8368	484	25	is	be	AUX
taxlaw-8368	484	26	a	a	DET
taxlaw-8368	484	27	specialized	specialized	ADJ
taxlaw-8368	484	28	,	,	PUNCT
taxlaw-8368	484	29	municipal	municipal	ADJ
taxlaw-8368	484	30	,	,	PUNCT
taxlaw-8368	484	31	state	state	NOUN
taxlaw-8368	484	32	,	,	PUNCT
taxlaw-8368	484	33	or	or	CCONJ
taxlaw-8368	484	34	national	national	ADJ
taxlaw-8368	484	35	unit	unit	NOUN
taxlaw-8368	484	36	.	.	PUNCT
taxlaw-8368	485	1	a	a	DET
taxlaw-8368	485	2	school	school	NOUN
taxlaw-8368	485	3	taxing	tax	VERB
taxlaw-8368	485	4	district	district	NOUN
taxlaw-8368	485	5	in	in	ADP
taxlaw-8368	485	6	st	st	PROPN
taxlaw-8368	485	7	.	.	PROPN
taxlaw-8368	485	8	louis	louis	PROPN
taxlaw-8368	485	9	county	county	NOUN
taxlaw-8368	485	10	is	be	AUX
taxlaw-8368	485	11	not	not	PART
taxlaw-8368	485	12	sharing	share	VERB
taxlaw-8368	485	13	revenue	revenue	NOUN
taxlaw-8368	485	14	with	with	ADP
taxlaw-8368	485	15	another	another	DET
taxlaw-8368	485	16	school	school	NOUN
taxlaw-8368	485	17	taxing	tax	VERB
taxlaw-8368	485	18	district	district	NOUN
taxlaw-8368	485	19	,	,	PUNCT
taxlaw-8368	485	20	nor	nor	CCONJ
taxlaw-8368	485	21	a	a	DET
taxlaw-8368	485	22	state	state	NOUN
taxlaw-8368	485	23	like	like	ADP
taxlaw-8368	485	24	missouri	missouri	PROPN
taxlaw-8368	485	25	sharing	sharing	NOUN
taxlaw-8368	485	26	revenue	revenue	NOUN
taxlaw-8368	485	27	with	with	ADP
taxlaw-8368	485	28	a	a	DET
taxlaw-8368	485	29	neighboring	neighbor	VERB
taxlaw-8368	485	30	state	state	NOUN
taxlaw-8368	485	31	like	like	ADP
taxlaw-8368	485	32	arkansas	arkansa	NOUN
taxlaw-8368	485	33	,	,	PUNCT
taxlaw-8368	485	34	nor	nor	CCONJ
taxlaw-8368	485	35	the	the	DET
taxlaw-8368	485	36	u.s	u.s	PROPN
taxlaw-8368	485	37	.	.	PROPN
taxlaw-8368	485	38	sharing	share	VERB
taxlaw-8368	485	39	revenue	revenue	NOUN
taxlaw-8368	485	40	with	with	ADP
taxlaw-8368	485	41	mexico	mexico	PROPN
taxlaw-8368	485	42	.	.	PUNCT
taxlaw-8368	486	1	residents	resident	NOUN
taxlaw-8368	486	2	of	of	ADP
taxlaw-8368	486	3	one	one	NUM
taxlaw-8368	486	4	u.s	u.s	PROPN
taxlaw-8368	486	5	.	.	PROPN
taxlaw-8368	486	6	jurisdiction	jurisdiction	NOUN
taxlaw-8368	486	7	may	may	AUX
taxlaw-8368	486	8	move	move	VERB
taxlaw-8368	486	9	freely	freely	ADV
taxlaw-8368	486	10	to	to	ADP
taxlaw-8368	486	11	another	another	DET
taxlaw-8368	486	12	u.s	u.s	PROPN
taxlaw-8368	486	13	.	.	PROPN
taxlaw-8368	486	14	jurisdiction	jurisdiction	NOUN
taxlaw-8368	486	15	with	with	ADP
taxlaw-8368	486	16	a	a	DET
taxlaw-8368	486	17	better	well	ADJ
taxlaw-8368	486	18	tax	tax	NOUN
taxlaw-8368	486	19	base	base	NOUN
taxlaw-8368	486	20	and	and	CCONJ
taxlaw-8368	486	21	better	well	ADJ
taxlaw-8368	486	22	governmental	governmental	ADJ
taxlaw-8368	486	23	services	service	NOUN
taxlaw-8368	486	24	,	,	PUNCT
taxlaw-8368	486	25	for	for	ADP
taxlaw-8368	486	26	example	example	NOUN
taxlaw-8368	486	27	,	,	PUNCT
taxlaw-8368	486	28	between	between	ADP
taxlaw-8368	486	29	lesser	less	ADJ
taxlaw-8368	486	30	and	and	CCONJ
taxlaw-8368	486	31	better	well	ADV
taxlaw-8368	486	32	funded	funded	ADJ
taxlaw-8368	486	33	st	st	PROPN
taxlaw-8368	486	34	.	.	PROPN
taxlaw-8368	486	35	louis	louis	PROPN
taxlaw-8368	486	36	county	county	NOUN
taxlaw-8368	486	37	school	school	NOUN
taxlaw-8368	486	38	districts	district	NOUN
taxlaw-8368	486	39	or	or	CCONJ
taxlaw-8368	486	40	across	across	ADP
taxlaw-8368	486	41	state	state	NOUN
taxlaw-8368	486	42	lines	line	NOUN
taxlaw-8368	486	43	if	if	SCONJ
taxlaw-8368	486	44	they	they	PRON
taxlaw-8368	486	45	have	have	VERB
taxlaw-8368	486	46	the	the	DET
taxlaw-8368	486	47	wherewithal	wherewithal	NOUN
taxlaw-8368	486	48	to	to	PART
taxlaw-8368	486	49	change	change	VERB
taxlaw-8368	486	50	their	their	PRON
taxlaw-8368	486	51	residence	residence	NOUN
taxlaw-8368	486	52	.	.	PUNCT
taxlaw-8368	487	1	on	on	ADP
taxlaw-8368	487	2	the	the	DET
taxlaw-8368	487	3	other	other	ADJ
taxlaw-8368	487	4	hand	hand	NOUN
taxlaw-8368	487	5	,	,	PUNCT
taxlaw-8368	487	6	if	if	SCONJ
taxlaw-8368	487	7	the	the	DET
taxlaw-8368	487	8	better	well	ADV
taxlaw-8368	487	9	-	-	PUNCT
taxlaw-8368	487	10	funded	fund	VERB
taxlaw-8368	487	11	school	school	NOUN
taxlaw-8368	487	12	district	district	NOUN
taxlaw-8368	487	13	is	be	AUX
taxlaw-8368	487	14	in	in	ADP
taxlaw-8368	487	15	el	el	PROPN
taxlaw-8368	487	16	paso	paso	PROPN
taxlaw-8368	487	17	,	,	PUNCT
taxlaw-8368	487	18	texas	texas	PROPN
taxlaw-8368	487	19	,	,	PUNCT
taxlaw-8368	487	20	and	and	CCONJ
taxlaw-8368	487	21	the	the	DET
taxlaw-8368	487	22	lesser	lesser	ADV
taxlaw-8368	487	23	funded	fund	VERB
taxlaw-8368	487	24	district	district	NOUN
taxlaw-8368	487	25	in	in	ADP
taxlaw-8368	487	26	ciudad	ciudad	PROPN
taxlaw-8368	487	27	juarez	juarez	PROPN
taxlaw-8368	487	28	,	,	PUNCT
taxlaw-8368	487	29	mexico	mexico	PROPN
taxlaw-8368	487	30	,	,	PUNCT
taxlaw-8368	487	31	moving	move	VERB
taxlaw-8368	487	32	to	to	ADP
taxlaw-8368	487	33	the	the	DET
taxlaw-8368	487	34	better	well	ADV
taxlaw-8368	487	35	-	-	PUNCT
taxlaw-8368	487	36	funded	fund	VERB
taxlaw-8368	487	37	district	district	NOUN
taxlaw-8368	487	38	is	be	AUX
taxlaw-8368	487	39	problematic	problematic	ADJ
taxlaw-8368	487	40	even	even	ADV
taxlaw-8368	487	41	if	if	SCONJ
taxlaw-8368	487	42	the	the	DET
taxlaw-8368	487	43	distance	distance	NOUN
taxlaw-8368	487	44	from	from	ADP
taxlaw-8368	487	45	one	one	NUM
taxlaw-8368	487	46	to	to	ADP
taxlaw-8368	487	47	the	the	DET
taxlaw-8368	487	48	other	other	ADJ
taxlaw-8368	487	49	is	be	AUX
taxlaw-8368	487	50	small	small	ADJ
taxlaw-8368	487	51	.	.	PUNCT
taxlaw-8368	488	1	the	the	DET
taxlaw-8368	488	2	existence	existence	NOUN
taxlaw-8368	488	3	of	of	ADP
taxlaw-8368	488	4	national	national	ADJ
taxlaw-8368	488	5	borders	border	NOUN
taxlaw-8368	488	6	as	as	ADP
taxlaw-8368	488	7	a	a	DET
taxlaw-8368	488	8	barrier	barrier	NOUN
taxlaw-8368	488	9	to	to	ADP
taxlaw-8368	488	10	opportunity	opportunity	NOUN
taxlaw-8368	488	11	renders	render	VERB
taxlaw-8368	488	12	the	the	DET
taxlaw-8368	488	13	argument	argument	NOUN
taxlaw-8368	488	14	for	for	ADP
taxlaw-8368	488	15	cross	cross	ADJ
taxlaw-8368	488	16	-	-	ADJ
taxlaw-8368	488	17	border	border	ADJ
taxlaw-8368	488	18	revenue	revenue	NOUN
taxlaw-8368	488	19	distribution	distribution	NOUN
taxlaw-8368	488	20	even	even	ADV
taxlaw-8368	488	21	more	more	ADV
taxlaw-8368	488	22	compelling	compelling	ADJ
taxlaw-8368	488	23	than	than	ADP
taxlaw-8368	488	24	cross	cross	ADJ
taxlaw-8368	488	25	-	-	NOUN
taxlaw-8368	488	26	district	district	ADJ
taxlaw-8368	488	27	where	where	SCONJ
taxlaw-8368	488	28	the	the	DET
taxlaw-8368	488	29	individual	individual	NOUN
taxlaw-8368	488	30	may	may	AUX
taxlaw-8368	488	31	choose	choose	VERB
taxlaw-8368	488	32	to	to	PART
taxlaw-8368	488	33	relocate	relocate	VERB
taxlaw-8368	488	34	and	and	CCONJ
taxlaw-8368	488	35	capture	capture	VERB
taxlaw-8368	488	36	access	access	NOUN
taxlaw-8368	488	37	to	to	ADP
taxlaw-8368	488	38	the	the	DET
taxlaw-8368	488	39	better	well	ADV
taxlaw-8368	488	40	funded	fund	VERB
taxlaw-8368	488	41	district	district	NOUN
taxlaw-8368	488	42	.	.	PUNCT
taxlaw-8368	489	1	even	even	ADV
taxlaw-8368	489	2	within	within	ADP
taxlaw-8368	489	3	the	the	DET
taxlaw-8368	489	4	u.s	u.s	PROPN
taxlaw-8368	489	5	.	.	PROPN
taxlaw-8368	489	6	,	,	PUNCT
taxlaw-8368	489	7	however	however	ADV
taxlaw-8368	489	8	,	,	PUNCT
taxlaw-8368	489	9	ability	ability	NOUN
taxlaw-8368	489	10	to	to	PART
taxlaw-8368	489	11	relocate	relocate	VERB
taxlaw-8368	489	12	is	be	AUX
taxlaw-8368	489	13	circumscribed	circumscribe	VERB
taxlaw-8368	489	14	by	by	ADP
taxlaw-8368	489	15	individual	individual	ADJ
taxlaw-8368	489	16	economic	economic	ADJ
taxlaw-8368	489	17	factors	factor	NOUN
taxlaw-8368	489	18	including	include	VERB
taxlaw-8368	489	19	employment	employment	NOUN
taxlaw-8368	489	20	and	and	CCONJ
taxlaw-8368	489	21	accumulated	accumulate	VERB
taxlaw-8368	489	22	wealth.90	wealth.90	NOUN
taxlaw-8368	489	23	the	the	DET
taxlaw-8368	489	24	concept	concept	NOUN
taxlaw-8368	489	25	of	of	ADP
taxlaw-8368	489	26	sovereignty	sovereignty	NOUN
taxlaw-8368	489	27	supports	support	VERB
taxlaw-8368	489	28	respecting	respect	VERB
taxlaw-8368	489	29	a	a	DET
taxlaw-8368	489	30	taxing	tax	VERB
taxlaw-8368	489	31	unit	unit	NOUN
taxlaw-8368	489	32	’s	’s	PART
taxlaw-8368	489	33	choice	choice	NOUN
taxlaw-8368	489	34	to	to	PART
taxlaw-8368	489	35	spend	spend	VERB
taxlaw-8368	489	36	the	the	DET
taxlaw-8368	489	37	tax	tax	NOUN
taxlaw-8368	489	38	revenue	revenue	NOUN
taxlaw-8368	489	39	it	it	PRON
taxlaw-8368	489	40	manages	manage	VERB
taxlaw-8368	489	41	to	to	PART
taxlaw-8368	489	42	collect	collect	VERB
taxlaw-8368	489	43	,	,	PUNCT
taxlaw-8368	489	44	even	even	ADV
taxlaw-8368	489	45	where	where	SCONJ
taxlaw-8368	489	46	the	the	DET
taxlaw-8368	489	47	tax	tax	NOUN
taxlaw-8368	489	48	base	base	NOUN
taxlaw-8368	489	49	is	be	AUX
taxlaw-8368	489	50	produced	produce	VERB
taxlaw-8368	489	51	by	by	ADP
taxlaw-8368	489	52	activities	activity	NOUN
taxlaw-8368	489	53	in	in	ADP
taxlaw-8368	489	54	other	other	ADJ
taxlaw-8368	489	55	places	place	NOUN
taxlaw-8368	489	56	.	.	PUNCT
taxlaw-8368	490	1	a	a	DET
taxlaw-8368	490	2	product	product	NOUN
taxlaw-8368	490	3	manufactured	manufacture	VERB
taxlaw-8368	490	4	in	in	ADP
taxlaw-8368	490	5	illinois	illinois	PROPN
taxlaw-8368	490	6	but	but	CCONJ
taxlaw-8368	490	7	sold	sell	VERB
taxlaw-8368	490	8	to	to	ADP
taxlaw-8368	490	9	missouri	missouri	PROPN
taxlaw-8368	490	10	consumers	consumer	NOUN
taxlaw-8368	490	11	is	be	AUX
taxlaw-8368	490	12	subject	subject	ADJ
taxlaw-8368	490	13	to	to	ADP
taxlaw-8368	490	14	missouri	missouri	PROPN
taxlaw-8368	490	15	consumption	consumption	NOUN
taxlaw-8368	490	16	tax	tax	NOUN
taxlaw-8368	490	17	,	,	PUNCT
taxlaw-8368	490	18	as	as	SCONJ
taxlaw-8368	490	19	a	a	DET
taxlaw-8368	490	20	product	product	NOUN
taxlaw-8368	490	21	manufactured	manufacture	VERB
taxlaw-8368	490	22	in	in	ADP
taxlaw-8368	490	23	mexico	mexico	PROPN
taxlaw-8368	490	24	but	but	CCONJ
taxlaw-8368	490	25	transported	transport	VERB
taxlaw-8368	490	26	to	to	ADP
taxlaw-8368	490	27	and	and	CCONJ
taxlaw-8368	490	28	then	then	ADV
taxlaw-8368	490	29	sold	sell	VERB
taxlaw-8368	490	30	to	to	ADP
taxlaw-8368	490	31	u.s	u.s	PROPN
taxlaw-8368	490	32	.	.	PROPN
taxlaw-8368	490	33	consumers	consumer	NOUN
taxlaw-8368	490	34	is	be	AUX
taxlaw-8368	490	35	subject	subject	ADJ
taxlaw-8368	490	36	to	to	ADP
taxlaw-8368	490	37	consumption	consumption	NOUN
taxlaw-8368	490	38	taxes	taxis	NOUN
taxlaw-8368	490	39	in	in	ADP
taxlaw-8368	490	40	the	the	DET
taxlaw-8368	490	41	u.s	u.s	PROPN
taxlaw-8368	490	42	.	.	PROPN
taxlaw-8368	490	43	,	,	PUNCT
taxlaw-8368	490	44	not	not	PART
taxlaw-8368	490	45	mexico	mexico	PROPN
taxlaw-8368	490	46	.	.	PUNCT
taxlaw-8368	491	1	illinois	illinois	PROPN
taxlaw-8368	491	2	or	or	CCONJ
taxlaw-8368	491	3	mexico	mexico	PROPN
taxlaw-8368	491	4	in	in	ADP
taxlaw-8368	491	5	the	the	DET
taxlaw-8368	491	6	examples	example	NOUN
taxlaw-8368	491	7	derive	derive	VERB
taxlaw-8368	491	8	no	no	DET
taxlaw-8368	491	9	benefit	benefit	NOUN
taxlaw-8368	491	10	from	from	ADP
taxlaw-8368	491	11	the	the	DET
taxlaw-8368	491	12	consumption	consumption	NOUN
taxlaw-8368	491	13	tax	tax	NOUN
taxlaw-8368	491	14	on	on	ADP
taxlaw-8368	491	15	sale	sale	NOUN
taxlaw-8368	491	16	.	.	PUNCT
taxlaw-8368	492	1	illinois	illinois	PROPN
taxlaw-8368	492	2	and	and	CCONJ
taxlaw-8368	492	3	mexico	mexico	PROPN
taxlaw-8368	492	4	might	might	AUX
taxlaw-8368	492	5	encourage	encourage	VERB
taxlaw-8368	492	6	their	their	PRON
taxlaw-8368	492	7	local	local	ADJ
taxlaw-8368	492	8	vendors	vendor	NOUN
taxlaw-8368	492	9	to	to	PART
taxlaw-8368	492	10	assist	assist	VERB
taxlaw-8368	492	11	purchasers	purchaser	NOUN
taxlaw-8368	492	12	in	in	ADP
taxlaw-8368	492	13	missouri	missouri	PROPN
taxlaw-8368	492	14	or	or	CCONJ
taxlaw-8368	492	15	the	the	DET
taxlaw-8368	492	16	u.s	u.s	PROPN
taxlaw-8368	492	17	.	.	PROPN
taxlaw-8368	492	18	,	,	PUNCT
taxlaw-8368	492	19	respectively	respectively	ADV
taxlaw-8368	492	20	,	,	PUNCT
taxlaw-8368	492	21	to	to	PART
taxlaw-8368	492	22	avoid	avoid	VERB
taxlaw-8368	492	23	missouri	missouri	PROPN
taxlaw-8368	492	24	or	or	CCONJ
taxlaw-8368	492	25	other	other	ADJ
taxlaw-8368	492	26	u.s	u.s	PROPN
taxlaw-8368	492	27	.	.	PROPN
taxlaw-8368	492	28	consumption	consumption	NOUN
taxlaw-8368	492	29	taxes	taxis	NOUN
taxlaw-8368	492	30	by	by	ADP
taxlaw-8368	492	31	shipping	ship	VERB
taxlaw-8368	492	32	items	item	NOUN
taxlaw-8368	492	33	directly	directly	ADV
taxlaw-8368	492	34	to	to	ADP
taxlaw-8368	492	35	consumers	consumer	NOUN
taxlaw-8368	492	36	in	in	ADP
taxlaw-8368	492	37	the	the	DET
taxlaw-8368	492	38	other	other	ADJ
taxlaw-8368	492	39	jurisdiction	jurisdiction	NOUN
taxlaw-8368	492	40	free	free	ADJ
taxlaw-8368	492	41	from	from	ADP
taxlaw-8368	492	42	the	the	DET
taxlaw-8368	492	43	consumption	consumption	NOUN
taxlaw-8368	492	44	tax.91	tax.91	NOUN
taxlaw-8368	492	45	any	any	DET
taxlaw-8368	492	46	benefit	benefit	NOUN
taxlaw-8368	492	47	illinois	illinois	PROPN
taxlaw-8368	492	48	or	or	CCONJ
taxlaw-8368	492	49	mexico	mexico	PROPN
taxlaw-8368	492	50	derives	derive	VERB
taxlaw-8368	492	51	from	from	ADP
taxlaw-8368	492	52	increased	increase	VERB
taxlaw-8368	492	53	business	business	NOUN
taxlaw-8368	492	54	activity	activity	NOUN
taxlaw-8368	492	55	locally	locally	ADV
taxlaw-8368	492	56	,	,	PUNCT
taxlaw-8368	492	57	even	even	ADV
taxlaw-8368	492	58	if	if	SCONJ
taxlaw-8368	492	59	minimal	minimal	ADJ
taxlaw-8368	492	60	,	,	PUNCT
taxlaw-8368	492	61	is	be	AUX
taxlaw-8368	492	62	nevertheless	nevertheless	ADV
taxlaw-8368	492	63	more	more	ADJ
taxlaw-8368	492	64	than	than	SCONJ
taxlaw-8368	492	65	it	it	PRON
taxlaw-8368	492	66	would	would	AUX
taxlaw-8368	492	67	have	have	AUX
taxlaw-8368	492	68	received	receive	VERB
taxlaw-8368	492	69	from	from	ADP
taxlaw-8368	492	70	the	the	DET
taxlaw-8368	492	71	consumption	consumption	NOUN
taxlaw-8368	492	72	tax	tax	NOUN
taxlaw-8368	492	73	imposed	impose	VERB
taxlaw-8368	492	74	by	by	ADP
taxlaw-8368	492	75	a	a	DET
taxlaw-8368	492	76	neighboring	neighboring	NOUN
taxlaw-8368	492	77	jurisdiction	jurisdiction	NOUN
taxlaw-8368	492	78	.	.	PUNCT
taxlaw-8368	493	1	sovereignty	sovereignty	NOUN
taxlaw-8368	493	2	is	be	AUX
taxlaw-8368	493	3	a	a	DET
taxlaw-8368	493	4	political	political	ADJ
taxlaw-8368	493	5	shield	shield	NOUN
taxlaw-8368	493	6	that	that	PRON
taxlaw-8368	493	7	fails	fail	VERB
taxlaw-8368	493	8	to	to	PART
taxlaw-8368	493	9	take	take	VERB
taxlaw-8368	493	10	unequal	unequal	ADJ
taxlaw-8368	493	11	distribution	distribution	NOUN
taxlaw-8368	493	12	of	of	ADP
taxlaw-8368	493	13	wealth	wealth	NOUN
taxlaw-8368	493	14	and	and	CCONJ
taxlaw-8368	493	15	resources	resource	NOUN
taxlaw-8368	493	16	into	into	ADP
taxlaw-8368	493	17	account	account	NOUN
taxlaw-8368	493	18	.	.	PUNCT
taxlaw-8368	494	1	despite	despite	SCONJ
taxlaw-8368	494	2	central	central	ADJ
taxlaw-8368	494	3	collection	collection	NOUN
taxlaw-8368	494	4	and	and	CCONJ
taxlaw-8368	494	5	administration	administration	NOUN
taxlaw-8368	494	6	in	in	ADP
taxlaw-8368	494	7	st	st	PROPN
taxlaw-8368	494	8	.	.	PROPN
taxlaw-8368	494	9	louis	louis	PROPN
taxlaw-8368	494	10	county	county	NOUN
taxlaw-8368	494	11	or	or	CCONJ
taxlaw-8368	494	12	,	,	PUNCT
taxlaw-8368	494	13	with	with	ADP
taxlaw-8368	494	14	respect	respect	NOUN
taxlaw-8368	494	15	to	to	ADP
taxlaw-8368	494	16	consumption	consumption	NOUN
taxlaw-8368	494	17	taxes	taxis	NOUN
taxlaw-8368	494	18	,	,	PUNCT
taxlaw-8368	494	19	the	the	DET
taxlaw-8368	494	20	state	state	NOUN
taxlaw-8368	494	21	of	of	ADP
taxlaw-8368	494	22	missouri	missouri	PROPN
taxlaw-8368	494	23	,	,	PUNCT
taxlaw-8368	494	24	sharing	share	VERB
taxlaw-8368	494	25	revenue	revenue	NOUN
taxlaw-8368	494	26	across	across	ADP
taxlaw-8368	494	27	taxing	tax	VERB
taxlaw-8368	494	28	unit	unit	NOUN
taxlaw-8368	494	29	borders	border	NOUN
taxlaw-8368	494	30	remains	remain	VERB
taxlaw-8368	494	31	bewilderingly	bewilderingly	ADV
taxlaw-8368	494	32	difficult	difficult	ADJ
taxlaw-8368	494	33	no	no	ADV
taxlaw-8368	494	34	matter	matter	ADV
taxlaw-8368	494	35	how	how	SCONJ
taxlaw-8368	494	36	geographically	geographically	ADV
taxlaw-8368	494	37	close	close	ADJ
taxlaw-8368	494	38	or	or	CCONJ
taxlaw-8368	494	39	closely	closely	ADV
taxlaw-8368	494	40	connected	connect	VERB
taxlaw-8368	494	41	the	the	DET
taxlaw-8368	494	42	communities	community	NOUN
taxlaw-8368	494	43	may	may	AUX
taxlaw-8368	494	44	be	be	AUX
taxlaw-8368	494	45	,	,	PUNCT
taxlaw-8368	494	46	how	how	SCONJ
taxlaw-8368	494	47	similar	similar	ADJ
taxlaw-8368	494	48	the	the	DET
taxlaw-8368	494	49	residents	resident	NOUN
taxlaw-8368	494	50	are	be	AUX
taxlaw-8368	494	51	to	to	ADP
taxlaw-8368	494	52	one	one	NUM
taxlaw-8368	494	53	another	another	DET
taxlaw-8368	494	54	,	,	PUNCT
taxlaw-8368	494	55	and	and	CCONJ
taxlaw-8368	494	56	how	how	SCONJ
taxlaw-8368	494	57	unequal	unequal	ADJ
taxlaw-8368	494	58	the	the	DET
taxlaw-8368	494	59	revenue	revenue	NOUN
taxlaw-8368	494	60	distribution	distribution	NOUN
taxlaw-8368	494	61	may	may	AUX
taxlaw-8368	494	62	be	be	AUX
taxlaw-8368	494	63	.	.	PUNCT
taxlaw-8368	495	1	leveling	level	VERB
taxlaw-8368	495	2	revenue	revenue	NOUN
taxlaw-8368	495	3	distribution	distribution	NOUN
taxlaw-8368	495	4	to	to	PART
taxlaw-8368	495	5	provide	provide	VERB
taxlaw-8368	495	6	comparable	comparable	ADJ
taxlaw-8368	495	7	services	service	NOUN
taxlaw-8368	495	8	and	and	CCONJ
taxlaw-8368	495	9	opportunities	opportunity	NOUN
taxlaw-8368	495	10	throughout	throughout	ADP
taxlaw-8368	495	11	st	st	PROPN
taxlaw-8368	495	12	.	.	PROPN
taxlaw-8368	495	13	louis	louis	PROPN
taxlaw-8368	495	14	county	county	NOUN
taxlaw-8368	495	15	seems	seem	VERB
taxlaw-8368	495	16	a	a	DET
taxlaw-8368	495	17	desirable	desirable	ADJ
taxlaw-8368	495	18	fairness	fairness	NOUN
taxlaw-8368	495	19	objective	objective	NOUN
taxlaw-8368	495	20	.	.	PUNCT
taxlaw-8368	496	1	even	even	ADV
taxlaw-8368	496	2	within	within	ADP
taxlaw-8368	496	3	st	st	PROPN
taxlaw-8368	496	4	.	.	PROPN
taxlaw-8368	496	5	louis	louis	PROPN
taxlaw-8368	496	6	county	county	PROPN
taxlaw-8368	496	7	’s	’s	PART
taxlaw-8368	496	8	narrow	narrow	ADJ
taxlaw-8368	496	9	governmental	governmental	ADJ
taxlaw-8368	496	10	overlay	overlay	NOUN
taxlaw-8368	496	11	of	of	ADP
taxlaw-8368	496	12	central	central	ADJ
taxlaw-8368	496	13	collection	collection	NOUN
taxlaw-8368	496	14	and	and	CCONJ
taxlaw-8368	496	15	administration	administration	NOUN
taxlaw-8368	496	16	under	under	ADP
taxlaw-8368	496	17	uniform	uniform	NOUN
taxlaw-8368	496	18	taxing	tax	VERB
taxlaw-8368	496	19	rules	rule	NOUN
taxlaw-8368	496	20	and	and	CCONJ
taxlaw-8368	496	21	with	with	ADP
taxlaw-8368	496	22	a	a	DET
taxlaw-8368	496	23	uniform	uniform	ADJ
taxlaw-8368	496	24	tax	tax	NOUN
taxlaw-8368	496	25	base	base	NOUN
taxlaw-8368	496	26	,	,	PUNCT
taxlaw-8368	496	27	taking	take	VERB
taxlaw-8368	496	28	this	this	DET
taxlaw-8368	496	29	next	next	ADJ
taxlaw-8368	496	30	step	step	NOUN
taxlaw-8368	496	31	toward	toward	ADP
taxlaw-8368	496	32	fairer	fair	ADJ
taxlaw-8368	496	33	distribution	distribution	NOUN
taxlaw-8368	496	34	of	of	ADP
taxlaw-8368	496	35	tax	tax	NOUN
taxlaw-8368	496	36	revenue	revenue	NOUN
taxlaw-8368	496	37	remains	remain	VERB
taxlaw-8368	496	38	elusive	elusive	ADJ
taxlaw-8368	496	39	.	.	PUNCT
taxlaw-8368	497	1	for	for	ADP
taxlaw-8368	497	2	businesses	business	NOUN
taxlaw-8368	497	3	within	within	ADP
taxlaw-8368	497	4	st	st	PROPN
taxlaw-8368	497	5	.	.	PROPN
taxlaw-8368	497	6	louis	louis	PROPN
taxlaw-8368	497	7	county	county	NOUN
taxlaw-8368	497	8	where	where	SCONJ
taxlaw-8368	497	9	taxing	tax	VERB
taxlaw-8368	497	10	rules	rule	NOUN
taxlaw-8368	497	11	,	,	PUNCT
taxlaw-8368	497	12	structures	structure	NOUN
taxlaw-8368	497	13	and	and	CCONJ
taxlaw-8368	497	14	measurement	measurement	NOUN
taxlaw-8368	497	15	of	of	ADP
taxlaw-8368	497	16	the	the	DET
taxlaw-8368	497	17	tax	tax	NOUN
taxlaw-8368	497	18	object	object	NOUN
taxlaw-8368	497	19	are	be	AUX
taxlaw-8368	497	20	uniform	uniform	ADJ
taxlaw-8368	497	21	,	,	PUNCT
taxlaw-8368	497	22	differentials	differential	NOUN
taxlaw-8368	497	23	in	in	ADP
taxlaw-8368	497	24	local	local	ADJ
taxlaw-8368	497	25	property	property	NOUN
taxlaw-8368	497	26	tax	tax	NOUN
taxlaw-8368	497	27	rates	rate	NOUN
taxlaw-8368	497	28	remain	remain	VERB
taxlaw-8368	497	29	a	a	DET
taxlaw-8368	497	30	factor	factor	NOUN
taxlaw-8368	497	31	in	in	ADP
taxlaw-8368	497	32	evaluating	evaluate	VERB
taxlaw-8368	497	33	where	where	SCONJ
taxlaw-8368	497	34	to	to	PART
taxlaw-8368	497	35	locate	locate	VERB
taxlaw-8368	497	36	or	or	CCONJ
taxlaw-8368	497	37	expand	expand	VERB
taxlaw-8368	497	38	a	a	DET
taxlaw-8368	497	39	business	business	NOUN
taxlaw-8368	497	40	facility	facility	NOUN
taxlaw-8368	497	41	.	.	PUNCT
taxlaw-8368	498	1	active	active	ADJ
taxlaw-8368	498	2	tax	tax	NOUN
taxlaw-8368	498	3	competition	competition	NOUN
taxlaw-8368	498	4	and	and	CCONJ
taxlaw-8368	498	5	disparities	disparity	NOUN
taxlaw-8368	498	6	in	in	ADP
taxlaw-8368	498	7	tax	tax	NOUN
taxlaw-8368	498	8	revenue	revenue	NOUN
taxlaw-8368	498	9	among	among	ADP
taxlaw-8368	498	10	taxing	tax	VERB
taxlaw-8368	498	11	jurisdictions	jurisdiction	NOUN
taxlaw-8368	498	12	in	in	ADP
taxlaw-8368	498	13	st	st	PROPN
taxlaw-8368	498	14	.	.	PROPN
taxlaw-8368	498	15	louis	louis	PROPN
taxlaw-8368	498	16	county	county	PROPN
taxlaw-8368	498	17	help	help	NOUN
taxlaw-8368	498	18	to	to	PART
taxlaw-8368	498	19	make	make	VERB
taxlaw-8368	498	20	some	some	DET
taxlaw-8368	498	21	business	business	NOUN
taxlaw-8368	498	22	locations	location	NOUN
taxlaw-8368	498	23	more	more	ADV
taxlaw-8368	498	24	desirable	desirable	ADJ
taxlaw-8368	498	25	than	than	ADP
taxlaw-8368	498	26	others	other	NOUN
taxlaw-8368	498	27	.	.	PUNCT
taxlaw-8368	499	1	taxing	tax	VERB
taxlaw-8368	499	2	jurisdictions	jurisdiction	NOUN
taxlaw-8368	499	3	within	within	ADP
taxlaw-8368	499	4	st	st	PROPN
taxlaw-8368	499	5	.	.	PROPN
taxlaw-8368	499	6	louis	louis	PROPN
taxlaw-8368	499	7	/static/5a0c602bf43b5594845abb81	/static/5a0c602bf43b5594845abb81	PROPN
taxlaw-8368	499	8	/	/	SYM
taxlaw-8368	499	9	t/5ee79779c63e0b7d057437f8/1592235907012	t/5ee79779c63e0b7d057437f8/1592235907012	ADJ
taxlaw-8368	499	10	/	/	SYM
taxlaw-8368	499	11	icrict+glob	icrict+glob	PROPN
taxlaw-8368	499	12	al+pandemic+and+international+taxation.pdf	al+pandemic+and+international+taxation.pdf	PUNCT
taxlaw-8368	500	1	[	[	X
taxlaw-8368	500	2	https://perma.cc/cv82-lrse	https://perma.cc/cv82-lrse	X
taxlaw-8368	500	3	]	]	X
taxlaw-8368	500	4	.	.	PUNCT
taxlaw-8368	501	1	90	90	NUM
taxlaw-8368	501	2	cf	cf	NOUN
taxlaw-8368	501	3	.	.	PUNCT
taxlaw-8368	502	1	supra	supra	PROPN
taxlaw-8368	502	2	note	note	PROPN
taxlaw-8368	502	3	66	66	NUM
taxlaw-8368	502	4	and	and	CCONJ
taxlaw-8368	502	5	accompanying	accompany	VERB
taxlaw-8368	502	6	text	text	NOUN
taxlaw-8368	502	7	(	(	PUNCT
taxlaw-8368	502	8	constitutional	constitutional	ADJ
taxlaw-8368	502	9	rights	right	NOUN
taxlaw-8368	502	10	to	to	PART
taxlaw-8368	502	11	travel	travel	VERB
taxlaw-8368	502	12	and	and	CCONJ
taxlaw-8368	502	13	reside	reside	VERB
taxlaw-8368	502	14	within	within	ADP
taxlaw-8368	502	15	the	the	DET
taxlaw-8368	502	16	national	national	ADJ
taxlaw-8368	502	17	borders	border	NOUN
taxlaw-8368	502	18	but	but	CCONJ
taxlaw-8368	502	19	not	not	PART
taxlaw-8368	502	20	across	across	ADP
taxlaw-8368	502	21	)	)	PUNCT
taxlaw-8368	502	22	.	.	PUNCT
taxlaw-8368	503	1	91	91	NUM
taxlaw-8368	503	2	subject	subject	ADJ
taxlaw-8368	503	3	to	to	ADP
taxlaw-8368	503	4	possible	possible	ADJ
taxlaw-8368	503	5	use	use	NOUN
taxlaw-8368	503	6	tax	tax	NOUN
taxlaw-8368	503	7	collection	collection	NOUN
taxlaw-8368	503	8	obligations	obligation	NOUN
taxlaw-8368	503	9	.	.	PUNCT
taxlaw-8368	504	1	see	see	VERB
taxlaw-8368	504	2	wayfair	wayfair	NOUN
taxlaw-8368	504	3	,	,	PUNCT
taxlaw-8368	504	4	138	138	NUM
taxlaw-8368	504	5	s.	s.	PROPN
taxlaw-8368	504	6	ct	ct	PROPN
taxlaw-8368	504	7	.	.	PROPN
taxlaw-8368	504	8	2080	2080	NUM
taxlaw-8368	504	9	.	.	PUNCT
taxlaw-8368	504	10	2021	2021	NUM
taxlaw-8368	504	11	]	]	PUNCT
taxlaw-8368	504	12	uniform	uniform	ADJ
taxlaw-8368	504	13	international	international	ADJ
taxlaw-8368	504	14	tax	tax	NOUN
taxlaw-8368	504	15	collection	collection	NOUN
taxlaw-8368	504	16	and	and	CCONJ
taxlaw-8368	504	17	distribution	distribution	NOUN
taxlaw-8368	504	18	145	145	NUM
taxlaw-8368	504	19	county	county	NOUN
taxlaw-8368	504	20	have	have	AUX
taxlaw-8368	504	21	not	not	PART
taxlaw-8368	504	22	unified	unify	VERB
taxlaw-8368	504	23	to	to	PART
taxlaw-8368	504	24	distribute	distribute	VERB
taxlaw-8368	504	25	revenue	revenue	NOUN
taxlaw-8368	504	26	to	to	PART
taxlaw-8368	504	27	promote	promote	VERB
taxlaw-8368	504	28	development	development	NOUN
taxlaw-8368	504	29	for	for	ADP
taxlaw-8368	504	30	the	the	DET
taxlaw-8368	504	31	entire	entire	ADJ
taxlaw-8368	504	32	region	region	NOUN
taxlaw-8368	504	33	,	,	PUNCT
taxlaw-8368	504	34	but	but	CCONJ
taxlaw-8368	504	35	that	that	DET
taxlaw-8368	504	36	step	step	NOUN
taxlaw-8368	504	37	would	would	AUX
taxlaw-8368	504	38	be	be	AUX
taxlaw-8368	504	39	administratively	administratively	ADV
taxlaw-8368	504	40	feasible	feasible	ADJ
taxlaw-8368	504	41	because	because	SCONJ
taxlaw-8368	504	42	the	the	DET
taxlaw-8368	504	43	infrastructure	infrastructure	NOUN
taxlaw-8368	504	44	for	for	ADP
taxlaw-8368	504	45	it	it	PRON
taxlaw-8368	504	46	is	be	AUX
taxlaw-8368	504	47	already	already	ADV
taxlaw-8368	504	48	in	in	ADP
taxlaw-8368	504	49	place	place	NOUN
taxlaw-8368	504	50	.	.	PUNCT
taxlaw-8368	505	1	only	only	ADV
taxlaw-8368	505	2	rates	rate	NOUN
taxlaw-8368	505	3	of	of	ADP
taxlaw-8368	505	4	tax	tax	NOUN
taxlaw-8368	505	5	and	and	CCONJ
taxlaw-8368	505	6	the	the	DET
taxlaw-8368	505	7	distribution	distribution	NOUN
taxlaw-8368	505	8	formula	formula	NOUN
taxlaw-8368	505	9	would	would	AUX
taxlaw-8368	505	10	require	require	VERB
taxlaw-8368	505	11	revision	revision	NOUN
taxlaw-8368	505	12	to	to	PART
taxlaw-8368	505	13	make	make	VERB
taxlaw-8368	505	14	fairer	fair	ADJ
taxlaw-8368	505	15	shares	share	NOUN
taxlaw-8368	505	16	of	of	ADP
taxlaw-8368	505	17	resources	resource	NOUN
taxlaw-8368	505	18	available	available	ADJ
taxlaw-8368	505	19	to	to	ADP
taxlaw-8368	505	20	all	all	DET
taxlaw-8368	505	21	districts	district	NOUN
taxlaw-8368	505	22	.	.	PUNCT
taxlaw-8368	506	1	if	if	SCONJ
taxlaw-8368	506	2	distribution	distribution	NOUN
taxlaw-8368	506	3	of	of	ADP
taxlaw-8368	506	4	tax	tax	NOUN
taxlaw-8368	506	5	revenue	revenue	NOUN
taxlaw-8368	506	6	to	to	PART
taxlaw-8368	506	7	achieve	achieve	VERB
taxlaw-8368	506	8	greater	great	ADJ
taxlaw-8368	506	9	uniformity	uniformity	NOUN
taxlaw-8368	506	10	in	in	ADP
taxlaw-8368	506	11	governmental	governmental	ADJ
taxlaw-8368	506	12	services	service	NOUN
taxlaw-8368	506	13	is	be	AUX
taxlaw-8368	506	14	a	a	DET
taxlaw-8368	506	15	desirable	desirable	ADJ
taxlaw-8368	506	16	goal	goal	NOUN
taxlaw-8368	506	17	,	,	PUNCT
taxlaw-8368	506	18	as	as	SCONJ
taxlaw-8368	506	19	this	this	DET
taxlaw-8368	506	20	article	article	NOUN
taxlaw-8368	506	21	argues	argue	VERB
taxlaw-8368	506	22	it	it	PRON
taxlaw-8368	506	23	is	be	AUX
taxlaw-8368	506	24	,	,	PUNCT
taxlaw-8368	506	25	uniform	uniform	ADJ
taxlaw-8368	506	26	tax	tax	NOUN
taxlaw-8368	506	27	rules	rule	NOUN
taxlaw-8368	506	28	,	,	PUNCT
taxlaw-8368	506	29	uniform	uniform	ADJ
taxlaw-8368	506	30	tax	tax	NOUN
taxlaw-8368	506	31	rates	rate	NOUN
taxlaw-8368	506	32	,	,	PUNCT
taxlaw-8368	506	33	and	and	CCONJ
taxlaw-8368	506	34	a	a	DET
taxlaw-8368	506	35	distribution	distribution	NOUN
taxlaw-8368	506	36	formula	formula	NOUN
taxlaw-8368	506	37	meeting	meeting	NOUN
taxlaw-8368	506	38	community	community	NOUN
taxlaw-8368	506	39	needs	need	VERB
taxlaw-8368	506	40	is	be	AUX
taxlaw-8368	506	41	critical	critical	ADJ
taxlaw-8368	506	42	to	to	PART
taxlaw-8368	506	43	achieve	achieve	VERB
taxlaw-8368	506	44	that	that	DET
taxlaw-8368	506	45	goal	goal	NOUN
taxlaw-8368	506	46	.	.	PUNCT
taxlaw-8368	507	1	disparities	disparity	NOUN
taxlaw-8368	507	2	in	in	ADP
taxlaw-8368	507	3	revenue	revenue	NOUN
taxlaw-8368	507	4	distribution	distribution	NOUN
taxlaw-8368	507	5	in	in	ADP
taxlaw-8368	507	6	st	st	PROPN
taxlaw-8368	507	7	.	.	PROPN
taxlaw-8368	507	8	louis	louis	PROPN
taxlaw-8368	507	9	county	county	NOUN
taxlaw-8368	507	10	are	be	AUX
taxlaw-8368	507	11	easy	easy	ADJ
taxlaw-8368	507	12	to	to	PART
taxlaw-8368	507	13	level	level	VERB
taxlaw-8368	507	14	with	with	ADP
taxlaw-8368	507	15	the	the	DET
taxlaw-8368	507	16	fundamental	fundamental	ADJ
taxlaw-8368	507	17	tax	tax	NOUN
taxlaw-8368	507	18	base	base	NOUN
taxlaw-8368	507	19	uniformity	uniformity	NOUN
taxlaw-8368	507	20	already	already	ADV
taxlaw-8368	507	21	in	in	ADP
taxlaw-8368	507	22	place	place	NOUN
taxlaw-8368	507	23	,	,	PUNCT
taxlaw-8368	507	24	even	even	ADV
taxlaw-8368	507	25	though	though	SCONJ
taxlaw-8368	507	26	leveling	leveling	NOUN
taxlaw-8368	507	27	is	be	AUX
taxlaw-8368	507	28	not	not	PART
taxlaw-8368	507	29	occurring	occur	VERB
taxlaw-8368	507	30	or	or	CCONJ
taxlaw-8368	507	31	even	even	ADV
taxlaw-8368	507	32	under	under	ADP
taxlaw-8368	507	33	discussion	discussion	NOUN
taxlaw-8368	507	34	.	.	PUNCT
taxlaw-8368	508	1	globally	globally	ADV
taxlaw-8368	508	2	,	,	PUNCT
taxlaw-8368	508	3	the	the	DET
taxlaw-8368	508	4	oecd	oecd	PROPN
taxlaw-8368	508	5	is	be	AUX
taxlaw-8368	508	6	promoting	promote	VERB
taxlaw-8368	508	7	increased	increase	VERB
taxlaw-8368	508	8	uniformity	uniformity	NOUN
taxlaw-8368	508	9	,	,	PUNCT
taxlaw-8368	508	10	not	not	PART
taxlaw-8368	508	11	to	to	PART
taxlaw-8368	508	12	level	level	VERB
taxlaw-8368	508	13	tax	tax	NOUN
taxlaw-8368	508	14	resource	resource	NOUN
taxlaw-8368	508	15	distribution	distribution	NOUN
taxlaw-8368	508	16	,	,	PUNCT
taxlaw-8368	508	17	but	but	CCONJ
taxlaw-8368	508	18	to	to	PART
taxlaw-8368	508	19	combat	combat	VERB
taxlaw-8368	508	20	tax	tax	NOUN
taxlaw-8368	508	21	competition	competition	NOUN
taxlaw-8368	508	22	that	that	PRON
taxlaw-8368	508	23	diminishes	diminish	VERB
taxlaw-8368	508	24	tax	tax	NOUN
taxlaw-8368	508	25	revenue	revenue	NOUN
taxlaw-8368	508	26	for	for	ADP
taxlaw-8368	508	27	developed	develop	VERB
taxlaw-8368	508	28	economies	economy	NOUN
taxlaw-8368	508	29	.	.	PUNCT
taxlaw-8368	509	1	while	while	SCONJ
taxlaw-8368	509	2	frequently	frequently	ADV
taxlaw-8368	509	3	couched	couch	VERB
taxlaw-8368	509	4	in	in	ADP
taxlaw-8368	509	5	terms	term	NOUN
taxlaw-8368	509	6	of	of	ADP
taxlaw-8368	509	7	mnes	mne	NOUN
taxlaw-8368	509	8	and	and	CCONJ
taxlaw-8368	509	9	other	other	ADJ
taxlaw-8368	509	10	taxpayers	taxpayer	NOUN
taxlaw-8368	509	11	ceasing	cease	VERB
taxlaw-8368	509	12	to	to	PART
taxlaw-8368	509	13	engage	engage	VERB
taxlaw-8368	509	14	in	in	ADP
taxlaw-8368	509	15	tax	tax	NOUN
taxlaw-8368	509	16	avoidance	avoidance	NOUN
taxlaw-8368	509	17	and	and	CCONJ
taxlaw-8368	509	18	paying	pay	VERB
taxlaw-8368	509	19	their	their	PRON
taxlaw-8368	509	20	“	"	PUNCT
taxlaw-8368	509	21	fair	fair	ADJ
taxlaw-8368	509	22	share	share	NOUN
taxlaw-8368	509	23	”	"	PUNCT
taxlaw-8368	509	24	of	of	ADP
taxlaw-8368	509	25	tax	tax	NOUN
taxlaw-8368	509	26	,	,	PUNCT
taxlaw-8368	509	27	a	a	DET
taxlaw-8368	509	28	primarily	primarily	ADV
taxlaw-8368	509	29	political	political	ADJ
taxlaw-8368	509	30	objective,92	objective,92	NOUN
taxlaw-8368	509	31	generating	generate	VERB
taxlaw-8368	509	32	increased	increase	VERB
taxlaw-8368	509	33	tax	tax	NOUN
taxlaw-8368	509	34	revenue	revenue	NOUN
taxlaw-8368	509	35	to	to	PART
taxlaw-8368	509	36	ameliorate	ameliorate	VERB
taxlaw-8368	509	37	relative	relative	ADJ
taxlaw-8368	509	38	poverty	poverty	NOUN
taxlaw-8368	509	39	locally	locally	ADV
taxlaw-8368	509	40	has	have	AUX
taxlaw-8368	509	41	not	not	PART
taxlaw-8368	509	42	been	be	AUX
taxlaw-8368	509	43	matched	match	VERB
taxlaw-8368	509	44	with	with	ADP
taxlaw-8368	509	45	worldwide	worldwide	ADJ
taxlaw-8368	509	46	tax	tax	NOUN
taxlaw-8368	509	47	revenue	revenue	NOUN
taxlaw-8368	509	48	distribution	distribution	NOUN
taxlaw-8368	509	49	to	to	PART
taxlaw-8368	509	50	eliminate	eliminate	VERB
taxlaw-8368	509	51	absolute	absolute	ADJ
taxlaw-8368	509	52	poverty	poverty	NOUN
taxlaw-8368	509	53	internationally.93	internationally.93	NOUN
taxlaw-8368	509	54	if	if	SCONJ
taxlaw-8368	509	55	assistance	assistance	NOUN
taxlaw-8368	509	56	and	and	CCONJ
taxlaw-8368	509	57	cooperation	cooperation	NOUN
taxlaw-8368	509	58	from	from	ADP
taxlaw-8368	509	59	less	less	ADV
taxlaw-8368	509	60	developed	develop	VERB
taxlaw-8368	509	61	economies	economy	NOUN
taxlaw-8368	509	62	in	in	ADP
taxlaw-8368	509	63	combating	combat	VERB
taxlaw-8368	509	64	tax	tax	NOUN
taxlaw-8368	509	65	competition	competition	NOUN
taxlaw-8368	509	66	and	and	CCONJ
taxlaw-8368	509	67	tax	tax	NOUN
taxlaw-8368	509	68	avoidance	avoidance	NOUN
taxlaw-8368	509	69	is	be	AUX
taxlaw-8368	509	70	necessary	necessary	ADJ
taxlaw-8368	509	71	to	to	PART
taxlaw-8368	509	72	advance	advance	VERB
taxlaw-8368	509	73	the	the	DET
taxlaw-8368	509	74	developed	develop	VERB
taxlaw-8368	509	75	economies	economy	NOUN
taxlaw-8368	509	76	’	'	PUNCT
taxlaw-8368	509	77	efforts	effort	NOUN
taxlaw-8368	509	78	,	,	PUNCT
taxlaw-8368	509	79	fairer	fair	ADJ
taxlaw-8368	509	80	worldwide	worldwide	ADJ
taxlaw-8368	509	81	tax	tax	NOUN
taxlaw-8368	509	82	revenue	revenue	NOUN
taxlaw-8368	509	83	distribution	distribution	NOUN
taxlaw-8368	509	84	is	be	AUX
taxlaw-8368	509	85	critical	critical	ADJ
taxlaw-8368	509	86	,	,	PUNCT
taxlaw-8368	509	87	and	and	CCONJ
taxlaw-8368	509	88	less	less	ADV
taxlaw-8368	509	89	developed	develop	VERB
taxlaw-8368	509	90	economies	economy	NOUN
taxlaw-8368	509	91	must	must	AUX
taxlaw-8368	509	92	be	be	AUX
taxlaw-8368	509	93	given	give	VERB
taxlaw-8368	509	94	a	a	DET
taxlaw-8368	509	95	reason	reason	NOUN
taxlaw-8368	509	96	not	not	PART
taxlaw-8368	509	97	to	to	PART
taxlaw-8368	509	98	use	use	VERB
taxlaw-8368	509	99	their	their	PRON
taxlaw-8368	509	100	tax	tax	NOUN
taxlaw-8368	509	101	systems	system	NOUN
taxlaw-8368	509	102	to	to	PART
taxlaw-8368	509	103	compete	compete	VERB
taxlaw-8368	509	104	.	.	PUNCT
taxlaw-8368	510	1	globally	globally	ADV
taxlaw-8368	510	2	,	,	PUNCT
taxlaw-8368	510	3	distribution	distribution	NOUN
taxlaw-8368	510	4	is	be	AUX
taxlaw-8368	510	5	of	of	ADP
taxlaw-8368	510	6	first	first	ADJ
taxlaw-8368	510	7	importance	importance	NOUN
taxlaw-8368	510	8	but	but	CCONJ
taxlaw-8368	510	9	uniformity	uniformity	NOUN
taxlaw-8368	510	10	remains	remain	VERB
taxlaw-8368	510	11	a	a	DET
taxlaw-8368	510	12	close	close	ADJ
taxlaw-8368	510	13	second	second	ADJ
taxlaw-8368	510	14	in	in	ADP
taxlaw-8368	510	15	significance	significance	NOUN
taxlaw-8368	510	16	because	because	SCONJ
taxlaw-8368	510	17	without	without	ADP
taxlaw-8368	510	18	uniformity	uniformity	NOUN
taxlaw-8368	510	19	,	,	PUNCT
taxlaw-8368	510	20	as	as	SCONJ
taxlaw-8368	510	21	is	be	AUX
taxlaw-8368	510	22	present	present	ADJ
taxlaw-8368	510	23	in	in	ADP
taxlaw-8368	510	24	the	the	DET
taxlaw-8368	510	25	st	st	PROPN
taxlaw-8368	510	26	.	.	PROPN
taxlaw-8368	510	27	louis	louis	PROPN
taxlaw-8368	510	28	county	county	PROPN
taxlaw-8368	510	29	administered	administer	VERB
taxlaw-8368	510	30	property	property	NOUN
taxlaw-8368	510	31	value	value	NOUN
taxlaw-8368	510	32	tax	tax	NOUN
taxlaw-8368	510	33	base	base	NOUN
taxlaw-8368	510	34	,	,	PUNCT
taxlaw-8368	510	35	it	it	PRON
taxlaw-8368	510	36	is	be	AUX
taxlaw-8368	510	37	difficult	difficult	ADJ
taxlaw-8368	510	38	to	to	PART
taxlaw-8368	510	39	compare	compare	VERB
taxlaw-8368	510	40	tax	tax	NOUN
taxlaw-8368	510	41	levies	levy	NOUN
taxlaw-8368	510	42	to	to	PART
taxlaw-8368	510	43	ascertain	ascertain	VERB
taxlaw-8368	510	44	whether	whether	SCONJ
taxlaw-8368	510	45	one	one	NUM
taxlaw-8368	510	46	country	country	NOUN
taxlaw-8368	510	47	is	be	AUX
taxlaw-8368	510	48	collecting	collect	VERB
taxlaw-8368	510	49	an	an	DET
taxlaw-8368	510	50	appropriate	appropriate	ADJ
taxlaw-8368	510	51	tax	tax	NOUN
taxlaw-8368	510	52	on	on	ADP
taxlaw-8368	510	53	its	its	PRON
taxlaw-8368	510	54	share	share	NOUN
taxlaw-8368	510	55	of	of	ADP
taxlaw-8368	510	56	the	the	DET
taxlaw-8368	510	57	worldwide	worldwide	ADJ
taxlaw-8368	510	58	tax	tax	NOUN
taxlaw-8368	510	59	base	base	NOUN
taxlaw-8368	510	60	.	.	PUNCT
taxlaw-8368	511	1	the	the	DET
taxlaw-8368	511	2	tax	tax	NOUN
taxlaw-8368	511	3	base	base	NOUN
taxlaw-8368	511	4	in	in	ADP
taxlaw-8368	511	5	international	international	ADJ
taxlaw-8368	511	6	projects	project	NOUN
taxlaw-8368	511	7	is	be	AUX
taxlaw-8368	511	8	income	income	NOUN
taxlaw-8368	511	9	,	,	PUNCT
taxlaw-8368	511	10	but	but	CCONJ
taxlaw-8368	511	11	not	not	PART
taxlaw-8368	511	12	all	all	DET
taxlaw-8368	511	13	tax	tax	NOUN
taxlaw-8368	511	14	systems	system	NOUN
taxlaw-8368	511	15	measure	measure	NOUN
taxlaw-8368	511	16	income	income	NOUN
taxlaw-8368	511	17	in	in	ADP
taxlaw-8368	511	18	an	an	DET
taxlaw-8368	511	19	identical	identical	ADJ
taxlaw-8368	511	20	manner	manner	NOUN
taxlaw-8368	511	21	.	.	PUNCT
taxlaw-8368	512	1	the	the	DET
taxlaw-8368	512	2	next	next	ADJ
taxlaw-8368	512	3	section	section	NOUN
taxlaw-8368	512	4	considers	consider	VERB
taxlaw-8368	512	5	whether	whether	SCONJ
taxlaw-8368	512	6	international	international	ADJ
taxlaw-8368	512	7	projects	project	NOUN
taxlaw-8368	512	8	facilitate	facilitate	VERB
taxlaw-8368	512	9	any	any	DET
taxlaw-8368	512	10	movement	movement	NOUN
taxlaw-8368	512	11	toward	toward	ADP
taxlaw-8368	512	12	uniform	uniform	ADJ
taxlaw-8368	512	13	rules	rule	NOUN
taxlaw-8368	512	14	to	to	PART
taxlaw-8368	512	15	facilitate	facilitate	VERB
taxlaw-8368	512	16	fairer	fair	ADJ
taxlaw-8368	512	17	tax	tax	NOUN
taxlaw-8368	512	18	revenue	revenue	NOUN
taxlaw-8368	512	19	distribution	distribution	NOUN
taxlaw-8368	512	20	.	.	PUNCT
taxlaw-8368	513	1	no	no	DET
taxlaw-8368	513	2	international	international	ADJ
taxlaw-8368	513	3	project	project	NOUN
taxlaw-8368	513	4	has	have	AUX
taxlaw-8368	513	5	selected	select	VERB
taxlaw-8368	513	6	tax	tax	NOUN
taxlaw-8368	513	7	revenue	revenue	NOUN
taxlaw-8368	513	8	distribution	distribution	NOUN
taxlaw-8368	513	9	,	,	PUNCT
taxlaw-8368	513	10	as	as	SCONJ
taxlaw-8368	513	11	opposed	oppose	VERB
taxlaw-8368	513	12	to	to	ADP
taxlaw-8368	513	13	tax	tax	NOUN
taxlaw-8368	513	14	base	base	NOUN
taxlaw-8368	513	15	distribution	distribution	NOUN
taxlaw-8368	513	16	,	,	PUNCT
taxlaw-8368	513	17	as	as	ADP
taxlaw-8368	513	18	its	its	PRON
taxlaw-8368	513	19	objective	objective	NOUN
taxlaw-8368	513	20	except	except	SCONJ
taxlaw-8368	513	21	as	as	ADP
taxlaw-8368	513	22	an	an	DET
taxlaw-8368	513	23	incidental	incidental	ADJ
taxlaw-8368	513	24	effect	effect	NOUN
taxlaw-8368	513	25	of	of	ADP
taxlaw-8368	513	26	tax	tax	NOUN
taxlaw-8368	513	27	base	base	NOUN
taxlaw-8368	513	28	allocation	allocation	NOUN
taxlaw-8368	513	29	.	.	PUNCT
taxlaw-8368	514	1	iv	iv	X
taxlaw-8368	514	2	.	.	PUNCT
taxlaw-8368	514	3	international	international	ADJ
taxlaw-8368	514	4	tax	tax	NOUN
taxlaw-8368	514	5	competition	competition	NOUN
taxlaw-8368	514	6	and	and	CCONJ
taxlaw-8368	514	7	reallocating	reallocate	VERB
taxlaw-8368	514	8	the	the	DET
taxlaw-8368	514	9	tax	tax	NOUN
taxlaw-8368	514	10	base	base	NOUN
taxlaw-8368	514	11	a.	a.	NOUN
taxlaw-8368	514	12	beps	bep	NOUN
taxlaw-8368	514	13	and	and	CCONJ
taxlaw-8368	514	14	other	other	ADJ
taxlaw-8368	514	15	projects	project	NOUN
taxlaw-8368	514	16	in	in	ADP
taxlaw-8368	514	17	response	response	NOUN
taxlaw-8368	514	18	to	to	ADP
taxlaw-8368	514	19	aggressive	aggressive	ADJ
taxlaw-8368	514	20	tax	tax	NOUN
taxlaw-8368	514	21	planning	planning	NOUN
taxlaw-8368	514	22	and	and	CCONJ
taxlaw-8368	514	23	“	"	PUNCT
taxlaw-8368	514	24	harmful	harmful	ADJ
taxlaw-8368	514	25	”	"	PUNCT
taxlaw-8368	514	26	tax	tax	NOUN
taxlaw-8368	514	27	competition,94	competition,94	ADJ
taxlaw-8368	514	28	various	various	ADJ
taxlaw-8368	514	29	proposals	proposal	NOUN
taxlaw-8368	514	30	have	have	AUX
taxlaw-8368	514	31	been	be	AUX
taxlaw-8368	514	32	crafted	craft	VERB
taxlaw-8368	514	33	to	to	PART
taxlaw-8368	514	34	prevent	prevent	VERB
taxlaw-8368	514	35	base	base	NOUN
taxlaw-8368	514	36	erosion	erosion	NOUN
taxlaw-8368	514	37	and	and	CCONJ
taxlaw-8368	514	38	profit	profit	NOUN
taxlaw-8368	514	39	shifting	shifting	NOUN
taxlaw-8368	514	40	.	.	PUNCT
taxlaw-8368	515	1	these	these	DET
taxlaw-8368	515	2	proposals	proposal	NOUN
taxlaw-8368	515	3	are	be	AUX
taxlaw-8368	515	4	particularly	particularly	ADV
taxlaw-8368	515	5	salient	salient	ADJ
taxlaw-8368	515	6	in	in	ADP
taxlaw-8368	515	7	light	light	NOUN
taxlaw-8368	515	8	of	of	ADP
taxlaw-8368	515	9	the	the	DET
taxlaw-8368	515	10	increasing	increase	VERB
taxlaw-8368	515	11	digitalization	digitalization	NOUN
taxlaw-8368	515	12	of	of	ADP
taxlaw-8368	515	13	the	the	DET
taxlaw-8368	515	14	economy	economy	NOUN
taxlaw-8368	515	15	and	and	CCONJ
taxlaw-8368	515	16	a	a	DET
taxlaw-8368	515	17	surge	surge	NOUN
taxlaw-8368	515	18	in	in	ADP
taxlaw-8368	515	19	intangible	intangible	ADJ
taxlaw-8368	515	20	digital	digital	ADJ
taxlaw-8368	515	21	assets	asset	NOUN
taxlaw-8368	515	22	.	.	PUNCT
taxlaw-8368	516	1	as	as	ADP
taxlaw-8368	516	2	the	the	DET
taxlaw-8368	516	3	current	current	ADJ
taxlaw-8368	516	4	leader	leader	NOUN
taxlaw-8368	516	5	in	in	ADP
taxlaw-8368	516	6	international	international	ADJ
taxlaw-8368	516	7	tax	tax	NOUN
taxlaw-8368	516	8	,	,	PUNCT
taxlaw-8368	516	9	the	the	DET
taxlaw-8368	516	10	oecd	oecd	PROPN
taxlaw-8368	516	11	has	have	AUX
taxlaw-8368	516	12	spearheaded	spearhead	VERB
taxlaw-8368	516	13	most	most	ADJ
taxlaw-8368	516	14	projects	project	NOUN
taxlaw-8368	516	15	,	,	PUNCT
taxlaw-8368	516	16	such	such	ADJ
taxlaw-8368	516	17	as	as	ADP
taxlaw-8368	516	18	the	the	DET
taxlaw-8368	516	19	base	base	NOUN
taxlaw-8368	516	20	erosion	erosion	NOUN
taxlaw-8368	516	21	and	and	CCONJ
taxlaw-8368	516	22	profit	profit	NOUN
taxlaw-8368	516	23	shifting	shifting	NOUN
taxlaw-8368	516	24	(	(	PUNCT
taxlaw-8368	516	25	beps	beps	NOUN
taxlaw-8368	516	26	)	)	PUNCT
taxlaw-8368	516	27	action	action	NOUN
taxlaw-8368	516	28	92	92	NUM
taxlaw-8368	516	29	see	see	NOUN
taxlaw-8368	516	30	brassey	brassey	NOUN
taxlaw-8368	516	31	&	&	CCONJ
taxlaw-8368	516	32	ordower	ordower	PROPN
taxlaw-8368	516	33	,	,	PUNCT
taxlaw-8368	516	34	supra	supra	PROPN
taxlaw-8368	516	35	note	note	NOUN
taxlaw-8368	516	36	37	37	NUM
taxlaw-8368	516	37	,	,	PUNCT
taxlaw-8368	516	38	at	at	ADP
taxlaw-8368	516	39	99	99	NUM
taxlaw-8368	516	40	(	(	PUNCT
taxlaw-8368	516	41	“	"	PUNCT
taxlaw-8368	516	42	[	[	X
taxlaw-8368	516	43	p]urported	p]urporte	VERB
taxlaw-8368	516	44	moral	moral	ADJ
taxlaw-8368	516	45	authority	authority	NOUN
taxlaw-8368	516	46	to	to	PART
taxlaw-8368	516	47	address	address	VERB
taxlaw-8368	516	48	inequality	inequality	NOUN
taxlaw-8368	516	49	within	within	ADP
taxlaw-8368	516	50	national	national	ADJ
taxlaw-8368	516	51	borders	border	NOUN
taxlaw-8368	516	52	is	be	AUX
taxlaw-8368	516	53	really	really	ADV
taxlaw-8368	516	54	a	a	DET
taxlaw-8368	516	55	political	political	ADJ
taxlaw-8368	516	56	demand	demand	NOUN
taxlaw-8368	516	57	to	to	PART
taxlaw-8368	516	58	further	further	VERB
taxlaw-8368	516	59	the	the	DET
taxlaw-8368	516	60	economic	economic	ADJ
taxlaw-8368	516	61	interests	interest	NOUN
taxlaw-8368	516	62	of	of	ADP
taxlaw-8368	516	63	particular	particular	ADJ
taxlaw-8368	516	64	groups	group	NOUN
taxlaw-8368	516	65	that	that	PRON
taxlaw-8368	516	66	are	be	AUX
taxlaw-8368	516	67	already	already	ADV
taxlaw-8368	516	68	among	among	ADP
taxlaw-8368	516	69	the	the	DET
taxlaw-8368	516	70	most	most	ADV
taxlaw-8368	516	71	economically	economically	ADV
taxlaw-8368	516	72	privileged	privileged	ADJ
taxlaw-8368	516	73	when	when	SCONJ
taxlaw-8368	516	74	viewed	view	VERB
taxlaw-8368	516	75	on	on	ADP
taxlaw-8368	516	76	an	an	DET
taxlaw-8368	516	77	international	international	ADJ
taxlaw-8368	516	78	spectrum	spectrum	NOUN
taxlaw-8368	516	79	.	.	PUNCT
taxlaw-8368	516	80	”	"	PUNCT
taxlaw-8368	516	81	)	)	PUNCT
taxlaw-8368	516	82	.	.	PUNCT
taxlaw-8368	517	1	93	93	NUM
taxlaw-8368	517	2	see	see	VERB
taxlaw-8368	517	3	i	i	PRON
taxlaw-8368	517	4	d.	d.	PROPN
taxlaw-8368	517	5	(	(	PUNCT
taxlaw-8368	517	6	finding	find	VERB
taxlaw-8368	517	7	that	that	SCONJ
taxlaw-8368	517	8	political	political	ADJ
taxlaw-8368	517	9	will	will	NOUN
taxlaw-8368	517	10	to	to	PART
taxlaw-8368	517	11	confront	confront	VERB
taxlaw-8368	517	12	international	international	ADJ
taxlaw-8368	517	13	poverty	poverty	NOUN
taxlaw-8368	517	14	is	be	AUX
taxlaw-8368	517	15	lacking	lack	VERB
taxlaw-8368	517	16	)	)	PUNCT
taxlaw-8368	517	17	;	;	PUNCT
taxlaw-8368	517	18	infra	infra	NOUN
taxlaw-8368	517	19	part	part	NOUN
taxlaw-8368	517	20	iv	iv	NUM
taxlaw-8368	517	21	.	.	PUNCT
taxlaw-8368	517	22	94	94	NUM
taxlaw-8368	517	23	speculative	speculative	ADJ
taxlaw-8368	517	24	costs	cost	NOUN
taxlaw-8368	517	25	of	of	ADP
taxlaw-8368	517	26	revenue	revenue	NOUN
taxlaw-8368	517	27	loss	loss	NOUN
taxlaw-8368	517	28	show	show	VERB
taxlaw-8368	517	29	that	that	SCONJ
taxlaw-8368	517	30	profit	profit	NOUN
taxlaw-8368	517	31	shifting	shift	VERB
taxlaw-8368	517	32	has	have	VERB
taxlaw-8368	517	33	a	a	DET
taxlaw-8368	517	34	more	more	ADV
taxlaw-8368	517	35	harmful	harmful	ADJ
taxlaw-8368	517	36	effect	effect	NOUN
taxlaw-8368	517	37	on	on	ADP
taxlaw-8368	517	38	developing	develop	VERB
taxlaw-8368	517	39	countries	country	NOUN
taxlaw-8368	517	40	,	,	PUNCT
taxlaw-8368	517	41	with	with	ADP
taxlaw-8368	517	42	the	the	DET
taxlaw-8368	517	43	implied	imply	VERB
taxlaw-8368	517	44	long	long	ADJ
taxlaw-8368	517	45	run	run	NOUN
taxlaw-8368	517	46	revenue	revenue	NOUN
taxlaw-8368	517	47	loss	loss	NOUN
taxlaw-8368	517	48	for	for	ADP
taxlaw-8368	517	49	advanced	advanced	ADJ
taxlaw-8368	517	50	economies	economy	NOUN
taxlaw-8368	517	51	totaling	total	VERB
taxlaw-8368	517	52	0.6	0.6	NUM
taxlaw-8368	517	53	%	%	NOUN
taxlaw-8368	517	54	of	of	ADP
taxlaw-8368	517	55	the	the	DET
taxlaw-8368	517	56	gdp	gdp	NOUN
taxlaw-8368	517	57	and	and	CCONJ
taxlaw-8368	517	58	close	close	ADJ
taxlaw-8368	517	59	to	to	PART
taxlaw-8368	517	60	2	2	NUM
taxlaw-8368	517	61	%	%	NOUN
taxlaw-8368	517	62	of	of	ADP
taxlaw-8368	517	63	the	the	DET
taxlaw-8368	517	64	gdp	gdp	NOUN
taxlaw-8368	517	65	for	for	ADP
taxlaw-8368	517	66	developing	develop	VERB
taxlaw-8368	517	67	countries	country	NOUN
taxlaw-8368	517	68	.	.	PUNCT
taxlaw-8368	518	1	ernesto	ernesto	PROPN
taxlaw-8368	518	2	crivelli	crivelli	PROPN
taxlaw-8368	518	3	,	,	PUNCT
taxlaw-8368	518	4	et	et	PROPN
taxlaw-8368	518	5	al	al	PROPN
taxlaw-8368	518	6	.	.	PROPN
taxlaw-8368	518	7	,	,	PUNCT
taxlaw-8368	518	8	base	base	NOUN
taxlaw-8368	518	9	erosion	erosion	NOUN
taxlaw-8368	518	10	,	,	PUNCT
taxlaw-8368	518	11	profit	profit	NOUN
taxlaw-8368	518	12	shifting	shift	VERB
taxlaw-8368	518	13	and	and	CCONJ
taxlaw-8368	518	14	developing	develop	VERB
taxlaw-8368	518	15	countries	country	NOUN
taxlaw-8368	518	16	20	20	NUM
taxlaw-8368	518	17	(	(	PUNCT
taxlaw-8368	518	18	imf	imf	PROPN
taxlaw-8368	518	19	,	,	PUNCT
taxlaw-8368	518	20	working	working	NOUN
taxlaw-8368	518	21	paper	paper	NOUN
taxlaw-8368	518	22	no	no	INTJ
taxlaw-8368	518	23	.	.	PUNCT
taxlaw-8368	519	1	15/118	15/118	NUM
taxlaw-8368	519	2	,	,	PUNCT
taxlaw-8368	519	3	2015	2015	NUM
taxlaw-8368	519	4	)	)	PUNCT
taxlaw-8368	519	5	,	,	PUNCT
taxlaw-8368	519	6	https://www.imf.org/external/pubs/ft/wp/2015/wp15118.pdf	https://www.imf.org/external/pubs/ft/wp/2015/wp15118.pdf	PUNCT
taxlaw-8368	520	1	[	[	X
taxlaw-8368	520	2	https://perma.cc/rk4f-a5uz	https://perma.cc/rk4f-a5uz	X
taxlaw-8368	520	3	]	]	PUNCT
taxlaw-8368	520	4	.	.	PUNCT
taxlaw-8368	521	1	146	146	NUM
taxlaw-8368	521	2	columbia	columbia	PROPN
taxlaw-8368	521	3	journal	journal	PROPN
taxlaw-8368	521	4	of	of	ADP
taxlaw-8368	521	5	tax	tax	NOUN
taxlaw-8368	521	6	law	law	NOUN
taxlaw-8368	521	7	[	[	X
taxlaw-8368	521	8	vol	vol	NOUN
taxlaw-8368	521	9	.	.	PUNCT
taxlaw-8368	522	1	12:126	12:126	NOUN
taxlaw-8368	522	2	reports	report	NOUN
taxlaw-8368	522	3	and	and	CCONJ
taxlaw-8368	522	4	the	the	DET
taxlaw-8368	522	5	global	global	ADJ
taxlaw-8368	522	6	anti	anti	ADJ
taxlaw-8368	522	7	-	-	ADJ
taxlaw-8368	522	8	base	base	ADJ
taxlaw-8368	522	9	erosion	erosion	NOUN
taxlaw-8368	522	10	(	(	PUNCT
taxlaw-8368	522	11	globe	globe	NOUN
taxlaw-8368	522	12	)	)	PUNCT
taxlaw-8368	522	13	proposal	proposal	NOUN
taxlaw-8368	522	14	.	.	PUNCT
taxlaw-8368	523	1	in	in	ADP
taxlaw-8368	523	2	parallel	parallel	NOUN
taxlaw-8368	523	3	with	with	ADP
taxlaw-8368	523	4	the	the	DET
taxlaw-8368	523	5	oecd	oecd	PROPN
taxlaw-8368	523	6	projects	project	NOUN
taxlaw-8368	523	7	,	,	PUNCT
taxlaw-8368	523	8	the	the	DET
taxlaw-8368	523	9	eu	eu	PROPN
taxlaw-8368	523	10	also	also	ADV
taxlaw-8368	523	11	has	have	AUX
taxlaw-8368	523	12	relaunched	relaunche	VERB
taxlaw-8368	523	13	the	the	DET
taxlaw-8368	523	14	ccctb95	ccctb95	NOUN
taxlaw-8368	523	15	to	to	PART
taxlaw-8368	523	16	harmonize	harmonize	VERB
taxlaw-8368	523	17	the	the	DET
taxlaw-8368	523	18	taxing	tax	VERB
taxlaw-8368	523	19	rules	rule	NOUN
taxlaw-8368	523	20	and	and	CCONJ
taxlaw-8368	523	21	standards	standard	NOUN
taxlaw-8368	523	22	of	of	ADP
taxlaw-8368	523	23	member	member	NOUN
taxlaw-8368	523	24	states	state	NOUN
taxlaw-8368	523	25	and	and	CCONJ
taxlaw-8368	523	26	to	to	PART
taxlaw-8368	523	27	better	well	ADV
taxlaw-8368	523	28	incorporate	incorporate	VERB
taxlaw-8368	523	29	the	the	DET
taxlaw-8368	523	30	beps	bep	NOUN
taxlaw-8368	523	31	actions	action	NOUN
taxlaw-8368	523	32	through	through	ADP
taxlaw-8368	523	33	cohesive	cohesive	ADJ
taxlaw-8368	523	34	legislation	legislation	NOUN
taxlaw-8368	523	35	.	.	PUNCT
taxlaw-8368	524	1	the	the	DET
taxlaw-8368	524	2	ccctb	ccctb	NOUN
taxlaw-8368	524	3	more	more	ADV
taxlaw-8368	524	4	simply	simply	ADV
taxlaw-8368	524	5	tries	try	VERB
taxlaw-8368	524	6	to	to	PART
taxlaw-8368	524	7	apportion	apportion	VERB
taxlaw-8368	524	8	the	the	DET
taxlaw-8368	524	9	corporate	corporate	ADJ
taxlaw-8368	524	10	income	income	NOUN
taxlaw-8368	524	11	tax	tax	NOUN
taxlaw-8368	524	12	base	base	NOUN
taxlaw-8368	524	13	consistently	consistently	ADV
taxlaw-8368	524	14	and	and	CCONJ
taxlaw-8368	524	15	predictably	predictably	ADV
taxlaw-8368	524	16	among	among	ADP
taxlaw-8368	524	17	the	the	DET
taxlaw-8368	524	18	eu	eu	PROPN
taxlaw-8368	524	19	jurisdictions	jurisdiction	NOUN
taxlaw-8368	524	20	in	in	ADP
taxlaw-8368	524	21	which	which	PRON
taxlaw-8368	524	22	the	the	DET
taxlaw-8368	524	23	company	company	NOUN
taxlaw-8368	524	24	operates	operate	VERB
taxlaw-8368	524	25	so	so	SCONJ
taxlaw-8368	524	26	that	that	SCONJ
taxlaw-8368	524	27	each	each	PRON
taxlaw-8368	524	28	may	may	AUX
taxlaw-8368	524	29	tax	tax	VERB
taxlaw-8368	524	30	its	its	PRON
taxlaw-8368	524	31	share	share	NOUN
taxlaw-8368	524	32	of	of	ADP
taxlaw-8368	524	33	an	an	DET
taxlaw-8368	524	34	mne	mne	PROPN
taxlaw-8368	524	35	’s	’s	PART
taxlaw-8368	524	36	income	income	NOUN
taxlaw-8368	524	37	under	under	ADP
taxlaw-8368	524	38	its	its	PRON
taxlaw-8368	524	39	own	own	ADJ
taxlaw-8368	524	40	income	income	NOUN
taxlaw-8368	524	41	tax	tax	NOUN
taxlaw-8368	524	42	rules	rule	NOUN
taxlaw-8368	524	43	but	but	CCONJ
taxlaw-8368	524	44	with	with	ADP
taxlaw-8368	524	45	no	no	DET
taxlaw-8368	524	46	part	part	NOUN
taxlaw-8368	524	47	of	of	ADP
taxlaw-8368	524	48	the	the	DET
taxlaw-8368	524	49	income	income	NOUN
taxlaw-8368	524	50	subject	subject	ADJ
taxlaw-8368	524	51	to	to	ADP
taxlaw-8368	524	52	tax	tax	NOUN
taxlaw-8368	524	53	in	in	ADP
taxlaw-8368	524	54	more	more	ADJ
taxlaw-8368	524	55	than	than	ADP
taxlaw-8368	524	56	one	one	NUM
taxlaw-8368	524	57	jurisdiction	jurisdiction	NOUN
taxlaw-8368	524	58	or	or	CCONJ
taxlaw-8368	524	59	not	not	PART
taxlaw-8368	524	60	subject	subject	ADJ
taxlaw-8368	524	61	to	to	ADP
taxlaw-8368	524	62	tax	tax	NOUN
taxlaw-8368	524	63	in	in	ADP
taxlaw-8368	524	64	any	any	DET
taxlaw-8368	524	65	jurisdiction	jurisdiction	NOUN
taxlaw-8368	524	66	.	.	PUNCT
taxlaw-8368	525	1	96	96	NUM
taxlaw-8368	526	1	while	while	SCONJ
taxlaw-8368	526	2	the	the	DET
taxlaw-8368	526	3	ccctb	ccctb	NOUN
taxlaw-8368	526	4	project	project	NOUN
taxlaw-8368	526	5	does	do	AUX
taxlaw-8368	526	6	not	not	PART
taxlaw-8368	526	7	seek	seek	VERB
taxlaw-8368	526	8	complete	complete	ADJ
taxlaw-8368	526	9	uniformity	uniformity	NOUN
taxlaw-8368	526	10	in	in	ADP
taxlaw-8368	526	11	computational	computational	ADJ
taxlaw-8368	526	12	rules	rule	NOUN
taxlaw-8368	526	13	for	for	ADP
taxlaw-8368	526	14	tax	tax	NOUN
taxlaw-8368	526	15	purposes	purpose	NOUN
taxlaw-8368	526	16	beyond	beyond	ADP
taxlaw-8368	526	17	what	what	PRON
taxlaw-8368	526	18	is	be	AUX
taxlaw-8368	526	19	necessary	necessary	ADJ
taxlaw-8368	526	20	to	to	PART
taxlaw-8368	526	21	facilitate	facilitate	VERB
taxlaw-8368	526	22	apportionment	apportionment	NOUN
taxlaw-8368	526	23	,	,	PUNCT
taxlaw-8368	526	24	its	its	PRON
taxlaw-8368	526	25	adoption	adoption	NOUN
taxlaw-8368	526	26	should	should	AUX
taxlaw-8368	526	27	result	result	VERB
taxlaw-8368	526	28	in	in	ADP
taxlaw-8368	526	29	considerable	considerable	ADJ
taxlaw-8368	526	30	convergence	convergence	NOUN
taxlaw-8368	526	31	of	of	ADP
taxlaw-8368	526	32	tax	tax	NOUN
taxlaw-8368	526	33	rules	rule	NOUN
taxlaw-8368	526	34	to	to	PART
taxlaw-8368	526	35	create	create	VERB
taxlaw-8368	526	36	a	a	DET
taxlaw-8368	526	37	consistent	consistent	ADJ
taxlaw-8368	526	38	base	base	NOUN
taxlaw-8368	526	39	to	to	PART
taxlaw-8368	526	40	apportion	apportion	NOUN
taxlaw-8368	526	41	.	.	PUNCT
taxlaw-8368	527	1	requested	request	VERB
taxlaw-8368	527	2	and	and	CCONJ
taxlaw-8368	527	3	endorsed	endorse	VERB
taxlaw-8368	527	4	by	by	ADP
taxlaw-8368	527	5	the	the	DET
taxlaw-8368	527	6	g2097	g2097	ADJ
taxlaw-8368	527	7	leaders	leader	NOUN
taxlaw-8368	527	8	,	,	PUNCT
taxlaw-8368	527	9	the	the	DET
taxlaw-8368	527	10	oecd	oecd	NOUN
taxlaw-8368	527	11	aggregated	aggregate	VERB
taxlaw-8368	527	12	15	15	NUM
taxlaw-8368	527	13	actions	action	NOUN
taxlaw-8368	527	14	intended	intend	VERB
taxlaw-8368	527	15	to	to	PART
taxlaw-8368	527	16	combat	combat	VERB
taxlaw-8368	527	17	the	the	DET
taxlaw-8368	527	18	abuse	abuse	NOUN
taxlaw-8368	527	19	of	of	ADP
taxlaw-8368	527	20	profit	profit	NOUN
taxlaw-8368	527	21	shifting	shift	VERB
taxlaw-8368	527	22	as	as	SCONJ
taxlaw-8368	527	23	exacerbated	exacerbate	VERB
taxlaw-8368	527	24	by	by	ADP
taxlaw-8368	527	25	the	the	DET
taxlaw-8368	527	26	digital	digital	ADJ
taxlaw-8368	527	27	economy	economy	NOUN
taxlaw-8368	527	28	.	.	PUNCT
taxlaw-8368	528	1	the	the	DET
taxlaw-8368	528	2	actions	action	NOUN
taxlaw-8368	528	3	confront	confront	VERB
taxlaw-8368	528	4	the	the	DET
taxlaw-8368	528	5	unique	unique	ADJ
taxlaw-8368	528	6	challenges	challenge	NOUN
taxlaw-8368	528	7	of	of	ADP
taxlaw-8368	528	8	the	the	DET
taxlaw-8368	528	9	digital	digital	ADJ
taxlaw-8368	528	10	economy;98	economy;98	ADJ
taxlaw-8368	528	11	aim	aim	VERB
taxlaw-8368	528	12	to	to	PART
taxlaw-8368	528	13	neutralize	neutralize	VERB
taxlaw-8368	528	14	hybrid	hybrid	ADJ
taxlaw-8368	528	15	mismatch	mismatch	NOUN
taxlaw-8368	528	16	arrangements	arrangement	NOUN
taxlaw-8368	528	17	;	;	PUNCT
taxlaw-8368	528	18	99	99	NUM
taxlaw-8368	528	19	strengthen	strengthen	VERB
taxlaw-8368	528	20	cfc	cfc	NOUN
taxlaw-8368	528	21	rules	rule	NOUN
taxlaw-8368	528	22	;	;	PUNCT
taxlaw-8368	528	23	100	100	NUM
taxlaw-8368	528	24	reduce	reduce	VERB
taxlaw-8368	528	25	base	base	NOUN
taxlaw-8368	528	26	erosion	erosion	NOUN
taxlaw-8368	528	27	via	via	ADP
taxlaw-8368	528	28	interest	interest	NOUN
taxlaw-8368	528	29	deductions	deduction	NOUN
taxlaw-8368	528	30	and	and	CCONJ
taxlaw-8368	528	31	other	other	ADJ
taxlaw-8368	528	32	financial	financial	ADJ
taxlaw-8368	528	33	payments;101	payments;101	PROPN
taxlaw-8368	528	34	recognize	recognize	VERB
taxlaw-8368	528	35	and	and	CCONJ
taxlaw-8368	528	36	counter	counter	VERB
taxlaw-8368	528	37	harmful	harmful	ADJ
taxlaw-8368	528	38	tax	tax	NOUN
taxlaw-8368	528	39	practices;102	practices;102	PROPN
taxlaw-8368	528	40	prevent	prevent	NOUN
taxlaw-8368	528	41	treaty	treaty	NOUN
taxlaw-8368	528	42	abuse;103	abuse;103	ADV
taxlaw-8368	528	43	prevent	prevent	VERB
taxlaw-8368	528	44	the	the	DET
taxlaw-8368	528	45	artificial	artificial	ADJ
taxlaw-8368	528	46	avoidance	avoidance	NOUN
taxlaw-8368	528	47	of	of	ADP
taxlaw-8368	528	48	permanent	permanent	ADJ
taxlaw-8368	528	49	establishment;104	establishment;104	NOUN
taxlaw-8368	528	50	ensure	ensure	VERB
taxlaw-8368	528	51	transfer	transfer	NOUN
taxlaw-8368	528	52	pricing	pricing	NOUN
taxlaw-8368	528	53	outcomes	outcome	NOUN
taxlaw-8368	528	54	are	be	AUX
taxlaw-8368	528	55	in	in	ADP
taxlaw-8368	528	56	line	line	NOUN
taxlaw-8368	528	57	with	with	ADP
taxlaw-8368	528	58	value	value	NOUN
taxlaw-8368	528	59	creation;105	creation;105	PROPN
taxlaw-8368	528	60	collect	collect	VERB
taxlaw-8368	528	61	and	and	CCONJ
taxlaw-8368	528	62	analyze	analyze	VERB
taxlaw-8368	528	63	data	datum	NOUN
taxlaw-8368	528	64	on	on	ADP
taxlaw-8368	528	65	beps;106	beps;106	PROPN
taxlaw-8368	528	66	require	require	VERB
taxlaw-8368	528	67	the	the	DET
taxlaw-8368	528	68	disclosure	disclosure	NOUN
taxlaw-8368	528	69	of	of	ADP
taxlaw-8368	528	70	aggressive	aggressive	ADJ
taxlaw-8368	528	71	tax	tax	NOUN
taxlaw-8368	528	72	planning	planning	NOUN
taxlaw-8368	528	73	arrangements;107	arrangements;107	PRON
taxlaw-8368	528	74	re	re	VERB
taxlaw-8368	528	75	-	-	VERB
taxlaw-8368	528	76	examine	examine	VERB
taxlaw-8368	528	77	95	95	NUM
taxlaw-8368	528	78	q&a	q&a	PROPN
taxlaw-8368	528	79	ccctb	ccctb	NOUN
taxlaw-8368	528	80	,	,	PUNCT
taxlaw-8368	528	81	supra	supra	PROPN
taxlaw-8368	528	82	note	note	NOUN
taxlaw-8368	528	83	18	18	NUM
taxlaw-8368	528	84	.	.	NOUN
taxlaw-8368	528	85	96	96	NUM
taxlaw-8368	528	86	income	income	NOUN
taxlaw-8368	528	87	not	not	PART
taxlaw-8368	528	88	subject	subject	ADJ
taxlaw-8368	528	89	to	to	ADP
taxlaw-8368	528	90	taxation	taxation	NOUN
taxlaw-8368	528	91	in	in	ADP
taxlaw-8368	528	92	any	any	DET
taxlaw-8368	528	93	jurisdiction	jurisdiction	NOUN
taxlaw-8368	528	94	is	be	AUX
taxlaw-8368	528	95	known	know	VERB
taxlaw-8368	528	96	as	as	ADP
taxlaw-8368	528	97	“	"	PUNCT
taxlaw-8368	528	98	stateless	stateless	NOUN
taxlaw-8368	528	99	income	income	NOUN
taxlaw-8368	528	100	.	.	PUNCT
taxlaw-8368	528	101	”	"	PUNCT
taxlaw-8368	529	1	see	see	VERB
taxlaw-8368	529	2	edward	edward	PROPN
taxlaw-8368	529	3	d.	d.	PROPN
taxlaw-8368	529	4	kleinbard	kleinbard	PROPN
taxlaw-8368	529	5	,	,	PUNCT
taxlaw-8368	529	6	stateless	stateless	NOUN
taxlaw-8368	529	7	income	income	NOUN
taxlaw-8368	529	8	,	,	PUNCT
taxlaw-8368	529	9	11	11	NUM
taxlaw-8368	529	10	fla	fla	NOUN
taxlaw-8368	529	11	.	.	PUNCT
taxlaw-8368	530	1	tax	tax	PROPN
taxlaw-8368	530	2	rev	rev	PROPN
taxlaw-8368	530	3	.	.	PROPN
taxlaw-8368	530	4	699	699	NUM
taxlaw-8368	530	5	,	,	PUNCT
taxlaw-8368	530	6	702	702	NUM
taxlaw-8368	530	7	-	-	SYM
taxlaw-8368	530	8	07	07	NUM
taxlaw-8368	530	9	(	(	PUNCT
taxlaw-8368	530	10	2011	2011	NUM
taxlaw-8368	530	11	)	)	PUNCT
taxlaw-8368	530	12	.	.	PUNCT
taxlaw-8368	531	1	97	97	NUM
taxlaw-8368	532	1	the	the	DET
taxlaw-8368	532	2	group	group	NOUN
taxlaw-8368	532	3	of	of	ADP
taxlaw-8368	532	4	20	20	NUM
taxlaw-8368	532	5	is	be	AUX
taxlaw-8368	532	6	organization	organization	NOUN
taxlaw-8368	532	7	of	of	ADP
taxlaw-8368	532	8	finance	finance	NOUN
taxlaw-8368	532	9	ministers	minister	NOUN
taxlaw-8368	532	10	and	and	CCONJ
taxlaw-8368	532	11	central	central	ADJ
taxlaw-8368	532	12	bank	bank	NOUN
taxlaw-8368	532	13	governors	governor	NOUN
taxlaw-8368	532	14	,	,	PUNCT
taxlaw-8368	532	15	and	and	CCONJ
taxlaw-8368	532	16	member	member	NOUN
taxlaw-8368	532	17	countries	country	NOUN
taxlaw-8368	532	18	account	account	VERB
taxlaw-8368	532	19	for	for	ADP
taxlaw-8368	532	20	80	80	NUM
taxlaw-8368	532	21	%	%	NOUN
taxlaw-8368	532	22	of	of	ADP
taxlaw-8368	532	23	the	the	DET
taxlaw-8368	532	24	world	world	NOUN
taxlaw-8368	532	25	’s	’s	PART
taxlaw-8368	532	26	gdp	gdp	PROPN
taxlaw-8368	532	27	.	.	PUNCT
taxlaw-8368	533	1	g20	g20	PROPN
taxlaw-8368	533	2	aims	aim	VERB
taxlaw-8368	533	3	to	to	PART
taxlaw-8368	533	4	unite	unite	VERB
taxlaw-8368	533	5	world	world	NOUN
taxlaw-8368	533	6	leaders	leader	NOUN
taxlaw-8368	533	7	on	on	ADP
taxlaw-8368	533	8	economic	economic	ADJ
taxlaw-8368	533	9	,	,	PUNCT
taxlaw-8368	533	10	political	political	ADJ
taxlaw-8368	533	11	,	,	PUNCT
taxlaw-8368	533	12	and	and	CCONJ
taxlaw-8368	533	13	health	health	NOUN
taxlaw-8368	533	14	challenges	challenge	NOUN
taxlaw-8368	533	15	.	.	PUNCT
taxlaw-8368	534	1	see	see	VERB
taxlaw-8368	534	2	michael	michael	PROPN
taxlaw-8368	534	3	crowley	crowley	PROPN
taxlaw-8368	534	4	,	,	PUNCT
taxlaw-8368	534	5	what	what	PRON
taxlaw-8368	534	6	is	be	AUX
taxlaw-8368	534	7	the	the	DET
taxlaw-8368	534	8	g20	g20	NOUN
taxlaw-8368	534	9	?	?	PUNCT
taxlaw-8368	534	10	,	,	PUNCT
taxlaw-8368	534	11	n.y	n.y	PROPN
taxlaw-8368	534	12	.	.	PROPN
taxlaw-8368	534	13	times	times	PROPN
taxlaw-8368	534	14	(	(	PUNCT
taxlaw-8368	534	15	june	june	PROPN
taxlaw-8368	534	16	27	27	NUM
taxlaw-8368	534	17	,	,	PUNCT
taxlaw-8368	534	18	2019	2019	NUM
taxlaw-8368	534	19	)	)	PUNCT
taxlaw-8368	534	20	,	,	PUNCT
taxlaw-8368	534	21	https://www.nytimes.com/2019/06/27/world/asia/what-is-the-g20.html	https://www.nytimes.com/2019/06/27/world/asia/what-is-the-g20.html	VERB
taxlaw-8368	534	22	[	[	PUNCT
taxlaw-8368	534	23	https://	https://	PROPN
taxlaw-8368	534	24	perma.cc/wvn8-fbur	perma.cc/wvn8-fbur	PROPN
taxlaw-8368	534	25	]	]	X
taxlaw-8368	534	26	.	.	PUNCT
taxlaw-8368	535	1	98	98	NUM
taxlaw-8368	535	2	oecd	oecd	PROPN
taxlaw-8368	535	3	/	/	SYM
taxlaw-8368	535	4	g20	g20	NOUN
taxlaw-8368	535	5	base	base	NOUN
taxlaw-8368	535	6	erosion	erosion	NOUN
taxlaw-8368	535	7	and	and	CCONJ
taxlaw-8368	535	8	profit	profit	NOUN
taxlaw-8368	535	9	shifting	shifting	NOUN
taxlaw-8368	535	10	project	project	NOUN
taxlaw-8368	535	11	,	,	PUNCT
taxlaw-8368	535	12	oecd	oecd	PROPN
taxlaw-8368	535	13	,	,	PUNCT
taxlaw-8368	535	14	addressing	address	VERB
taxlaw-8368	535	15	the	the	DET
taxlaw-8368	535	16	tax	tax	NOUN
taxlaw-8368	535	17	challenges	challenge	NOUN
taxlaw-8368	535	18	of	of	ADP
taxlaw-8368	535	19	the	the	DET
taxlaw-8368	535	20	digital	digital	ADJ
taxlaw-8368	535	21	economy	economy	NOUN
taxlaw-8368	535	22	,	,	PUNCT
taxlaw-8368	535	23	action	action	NOUN
taxlaw-8368	535	24	1	1	NUM
taxlaw-8368	535	25	2015	2015	NUM
taxlaw-8368	535	26	final	final	ADJ
taxlaw-8368	535	27	report	report	NOUN
taxlaw-8368	535	28	(	(	PUNCT
taxlaw-8368	535	29	2015	2015	NUM
taxlaw-8368	535	30	)	)	PUNCT
taxlaw-8368	536	1	[	[	X
taxlaw-8368	536	2	hereinafter	hereinafter	NOUN
taxlaw-8368	536	3	action	action	NOUN
taxlaw-8368	536	4	1	1	NUM
taxlaw-8368	536	5	]	]	PUNCT
taxlaw-8368	536	6	.	.	PUNCT
taxlaw-8368	537	1	99	99	NUM
taxlaw-8368	537	2	oecd	oecd	PROPN
taxlaw-8368	537	3	/	/	SYM
taxlaw-8368	537	4	g20	g20	NOUN
taxlaw-8368	537	5	base	base	NOUN
taxlaw-8368	537	6	erosion	erosion	NOUN
taxlaw-8368	537	7	and	and	CCONJ
taxlaw-8368	537	8	profit	profit	NOUN
taxlaw-8368	537	9	shifting	shifting	NOUN
taxlaw-8368	537	10	project	project	NOUN
taxlaw-8368	537	11	,	,	PUNCT
taxlaw-8368	537	12	oecd	oecd	PROPN
taxlaw-8368	537	13	,	,	PUNCT
taxlaw-8368	537	14	neutralising	neutralise	VERB
taxlaw-8368	537	15	the	the	DET
taxlaw-8368	537	16	effects	effect	NOUN
taxlaw-8368	537	17	of	of	ADP
taxlaw-8368	537	18	hybrid	hybrid	ADJ
taxlaw-8368	537	19	mismatch	mismatch	NOUN
taxlaw-8368	537	20	arrangements	arrangement	NOUN
taxlaw-8368	537	21	,	,	PUNCT
taxlaw-8368	537	22	action	action	NOUN
taxlaw-8368	537	23	2	2	NUM
taxlaw-8368	537	24	2015	2015	NUM
taxlaw-8368	537	25	final	final	ADJ
taxlaw-8368	537	26	report	report	NOUN
taxlaw-8368	537	27	(	(	PUNCT
taxlaw-8368	537	28	2015	2015	NUM
taxlaw-8368	537	29	)	)	PUNCT
taxlaw-8368	537	30	.	.	PUNCT
taxlaw-8368	538	1	cf	cf	NOUN
taxlaw-8368	538	2	.	.	PUNCT
taxlaw-8368	538	3	i.r.c	i.r.c	NOUN
taxlaw-8368	538	4	.	.	PUNCT
taxlaw-8368	539	1	§	§	PROPN
taxlaw-8368	539	2	267a	267a	PROPN
taxlaw-8368	539	3	(	(	PUNCT
taxlaw-8368	539	4	denying	deny	VERB
taxlaw-8368	539	5	deductions	deduction	NOUN
taxlaw-8368	539	6	or	or	CCONJ
taxlaw-8368	539	7	exclusions	exclusion	NOUN
taxlaw-8368	539	8	for	for	ADP
taxlaw-8368	539	9	related	related	ADJ
taxlaw-8368	539	10	party	party	NOUN
taxlaw-8368	539	11	and	and	CCONJ
taxlaw-8368	539	12	hybrid	hybrid	NOUN
taxlaw-8368	539	13	transactions	transaction	NOUN
taxlaw-8368	539	14	resulting	result	VERB
taxlaw-8368	539	15	in	in	ADP
taxlaw-8368	539	16	a	a	DET
taxlaw-8368	539	17	mismatch	mismatch	NOUN
taxlaw-8368	539	18	of	of	ADP
taxlaw-8368	539	19	inclusion	inclusion	NOUN
taxlaw-8368	539	20	and	and	CCONJ
taxlaw-8368	539	21	exclusion	exclusion	NOUN
taxlaw-8368	539	22	or	or	CCONJ
taxlaw-8368	539	23	deduction	deduction	NOUN
taxlaw-8368	539	24	)	)	PUNCT
taxlaw-8368	539	25	.	.	PUNCT
taxlaw-8368	540	1	100	100	NUM
taxlaw-8368	540	2	oecd	oecd	PROPN
taxlaw-8368	540	3	/	/	SYM
taxlaw-8368	540	4	g20	g20	NOUN
taxlaw-8368	540	5	base	base	NOUN
taxlaw-8368	540	6	erosion	erosion	NOUN
taxlaw-8368	540	7	and	and	CCONJ
taxlaw-8368	540	8	profit	profit	NOUN
taxlaw-8368	540	9	shifting	shifting	NOUN
taxlaw-8368	540	10	project	project	NOUN
taxlaw-8368	540	11	,	,	PUNCT
taxlaw-8368	540	12	oecd	oecd	PROPN
taxlaw-8368	540	13	,	,	PUNCT
taxlaw-8368	540	14	designing	design	VERB
taxlaw-8368	540	15	effective	effective	ADJ
taxlaw-8368	540	16	controlled	control	VERB
taxlaw-8368	540	17	foreign	foreign	ADJ
taxlaw-8368	540	18	company	company	NOUN
taxlaw-8368	540	19	rules	rule	NOUN
taxlaw-8368	540	20	,	,	PUNCT
taxlaw-8368	540	21	action	action	NOUN
taxlaw-8368	540	22	3	3	NUM
taxlaw-8368	540	23	2015	2015	NUM
taxlaw-8368	540	24	final	final	ADJ
taxlaw-8368	540	25	report	report	NOUN
taxlaw-8368	540	26	(	(	PUNCT
taxlaw-8368	540	27	2015	2015	NUM
taxlaw-8368	540	28	)	)	PUNCT
taxlaw-8368	540	29	.	.	PUNCT
taxlaw-8368	541	1	101	101	NUM
taxlaw-8368	541	2	oecd	oecd	PROPN
taxlaw-8368	541	3	/	/	SYM
taxlaw-8368	541	4	g20	g20	NOUN
taxlaw-8368	541	5	base	base	NOUN
taxlaw-8368	541	6	erosion	erosion	NOUN
taxlaw-8368	541	7	and	and	CCONJ
taxlaw-8368	541	8	profit	profit	NOUN
taxlaw-8368	541	9	shifting	shifting	NOUN
taxlaw-8368	541	10	project	project	NOUN
taxlaw-8368	541	11	,	,	PUNCT
taxlaw-8368	541	12	oecd	oecd	PROPN
taxlaw-8368	541	13	,	,	PUNCT
taxlaw-8368	541	14	limiting	limit	VERB
taxlaw-8368	541	15	base	base	NOUN
taxlaw-8368	541	16	erosion	erosion	NOUN
taxlaw-8368	541	17	involving	involve	VERB
taxlaw-8368	541	18	interest	interest	NOUN
taxlaw-8368	541	19	deductions	deduction	NOUN
taxlaw-8368	541	20	and	and	CCONJ
taxlaw-8368	541	21	other	other	ADJ
taxlaw-8368	541	22	financial	financial	ADJ
taxlaw-8368	541	23	payments	payment	NOUN
taxlaw-8368	541	24	,	,	PUNCT
taxlaw-8368	541	25	action	action	NOUN
taxlaw-8368	541	26	4	4	NUM
taxlaw-8368	541	27	2015	2015	NUM
taxlaw-8368	541	28	final	final	ADJ
taxlaw-8368	541	29	report	report	NOUN
taxlaw-8368	541	30	(	(	PUNCT
taxlaw-8368	541	31	2015	2015	NUM
taxlaw-8368	541	32	)	)	PUNCT
taxlaw-8368	541	33	.	.	PUNCT
taxlaw-8368	542	1	102	102	NUM
taxlaw-8368	542	2	oecd	oecd	PROPN
taxlaw-8368	542	3	/	/	SYM
taxlaw-8368	542	4	g20	g20	NOUN
taxlaw-8368	542	5	base	base	NOUN
taxlaw-8368	542	6	erosion	erosion	NOUN
taxlaw-8368	542	7	and	and	CCONJ
taxlaw-8368	542	8	profit	profit	NOUN
taxlaw-8368	542	9	shifting	shifting	NOUN
taxlaw-8368	542	10	project	project	NOUN
taxlaw-8368	542	11	,	,	PUNCT
taxlaw-8368	542	12	oecd	oecd	PROPN
taxlaw-8368	542	13	,	,	PUNCT
taxlaw-8368	542	14	countering	counter	VERB
taxlaw-8368	542	15	harmful	harmful	ADJ
taxlaw-8368	542	16	tax	tax	NOUN
taxlaw-8368	542	17	practices	practice	NOUN
taxlaw-8368	542	18	more	more	ADV
taxlaw-8368	542	19	effectively	effectively	ADV
taxlaw-8368	542	20	,	,	PUNCT
taxlaw-8368	542	21	taking	take	VERB
taxlaw-8368	542	22	into	into	ADP
taxlaw-8368	542	23	account	account	NOUN
taxlaw-8368	542	24	transparency	transparency	NOUN
taxlaw-8368	542	25	and	and	CCONJ
taxlaw-8368	542	26	substance	substance	NOUN
taxlaw-8368	542	27	,	,	PUNCT
taxlaw-8368	542	28	action	action	NOUN
taxlaw-8368	542	29	5	5	NUM
taxlaw-8368	542	30	2015	2015	NUM
taxlaw-8368	542	31	final	final	ADJ
taxlaw-8368	542	32	report	report	NOUN
taxlaw-8368	542	33	(	(	PUNCT
taxlaw-8368	542	34	2015	2015	NUM
taxlaw-8368	542	35	)	)	PUNCT
taxlaw-8368	542	36	.	.	PUNCT
taxlaw-8368	543	1	103	103	NUM
taxlaw-8368	543	2	oecd	oecd	PROPN
taxlaw-8368	543	3	/	/	SYM
taxlaw-8368	543	4	g20	g20	NOUN
taxlaw-8368	543	5	base	base	NOUN
taxlaw-8368	543	6	erosion	erosion	NOUN
taxlaw-8368	543	7	and	and	CCONJ
taxlaw-8368	543	8	profit	profit	NOUN
taxlaw-8368	543	9	shifting	shifting	NOUN
taxlaw-8368	543	10	project	project	NOUN
taxlaw-8368	543	11	,	,	PUNCT
taxlaw-8368	543	12	oecd	oecd	PROPN
taxlaw-8368	543	13	,	,	PUNCT
taxlaw-8368	543	14	preventing	prevent	VERB
taxlaw-8368	543	15	the	the	DET
taxlaw-8368	543	16	granting	granting	NOUN
taxlaw-8368	543	17	of	of	ADP
taxlaw-8368	543	18	treaty	treaty	NOUN
taxlaw-8368	543	19	benefits	benefit	NOUN
taxlaw-8368	543	20	in	in	ADP
taxlaw-8368	543	21	inappropriate	inappropriate	ADJ
taxlaw-8368	543	22	circumstances	circumstance	NOUN
taxlaw-8368	543	23	,	,	PUNCT
taxlaw-8368	543	24	action	action	NOUN
taxlaw-8368	543	25	6	6	NUM
taxlaw-8368	543	26	2015	2015	NUM
taxlaw-8368	543	27	final	final	ADJ
taxlaw-8368	543	28	report	report	NOUN
taxlaw-8368	543	29	(	(	PUNCT
taxlaw-8368	543	30	2015	2015	NUM
taxlaw-8368	543	31	)	)	PUNCT
taxlaw-8368	543	32	.	.	PUNCT
taxlaw-8368	544	1	104	104	NUM
taxlaw-8368	544	2	oecd	oecd	PROPN
taxlaw-8368	544	3	/	/	SYM
taxlaw-8368	544	4	g20	g20	NOUN
taxlaw-8368	544	5	base	base	NOUN
taxlaw-8368	544	6	erosion	erosion	NOUN
taxlaw-8368	544	7	and	and	CCONJ
taxlaw-8368	544	8	profit	profit	NOUN
taxlaw-8368	544	9	shifting	shifting	NOUN
taxlaw-8368	544	10	project	project	NOUN
taxlaw-8368	544	11	,	,	PUNCT
taxlaw-8368	544	12	oecd	oecd	PROPN
taxlaw-8368	544	13	,	,	PUNCT
taxlaw-8368	544	14	preventing	prevent	VERB
taxlaw-8368	544	15	the	the	DET
taxlaw-8368	544	16	artificial	artificial	ADJ
taxlaw-8368	544	17	avoidance	avoidance	NOUN
taxlaw-8368	544	18	of	of	ADP
taxlaw-8368	544	19	permanent	permanent	ADJ
taxlaw-8368	544	20	establishment	establishment	NOUN
taxlaw-8368	544	21	status	status	NOUN
taxlaw-8368	544	22	,	,	PUNCT
taxlaw-8368	544	23	action	action	NOUN
taxlaw-8368	544	24	7	7	NUM
taxlaw-8368	544	25	2015	2015	NUM
taxlaw-8368	544	26	final	final	ADJ
taxlaw-8368	544	27	report	report	NOUN
taxlaw-8368	544	28	(	(	PUNCT
taxlaw-8368	544	29	2015	2015	NUM
taxlaw-8368	544	30	)	)	PUNCT
taxlaw-8368	544	31	.	.	PUNCT
taxlaw-8368	545	1	105	105	NUM
taxlaw-8368	545	2	oecd	oecd	PROPN
taxlaw-8368	545	3	/	/	SYM
taxlaw-8368	545	4	g20	g20	NOUN
taxlaw-8368	545	5	base	base	NOUN
taxlaw-8368	545	6	erosion	erosion	NOUN
taxlaw-8368	545	7	and	and	CCONJ
taxlaw-8368	545	8	profit	profit	NOUN
taxlaw-8368	545	9	shifting	shifting	NOUN
taxlaw-8368	545	10	project	project	NOUN
taxlaw-8368	545	11	,	,	PUNCT
taxlaw-8368	545	12	oecd	oecd	PROPN
taxlaw-8368	545	13	,	,	PUNCT
taxlaw-8368	545	14	aligning	align	VERB
taxlaw-8368	545	15	transfer	transfer	NOUN
taxlaw-8368	545	16	pricing	pricing	NOUN
taxlaw-8368	545	17	outcomes	outcome	NOUN
taxlaw-8368	545	18	with	with	ADP
taxlaw-8368	545	19	value	value	NOUN
taxlaw-8368	545	20	creation	creation	NOUN
taxlaw-8368	545	21	,	,	PUNCT
taxlaw-8368	545	22	action	action	NOUN
taxlaw-8368	545	23	8	8	NUM
taxlaw-8368	545	24	-	-	SYM
taxlaw-8368	545	25	10	10	NUM
taxlaw-8368	545	26	2015	2015	NUM
taxlaw-8368	545	27	final	final	ADJ
taxlaw-8368	545	28	reports	report	NOUN
taxlaw-8368	545	29	(	(	PUNCT
taxlaw-8368	545	30	2015	2015	NUM
taxlaw-8368	545	31	)	)	PUNCT
taxlaw-8368	545	32	.	.	PUNCT
taxlaw-8368	546	1	106	106	NUM
taxlaw-8368	546	2	oecd	oecd	PROPN
taxlaw-8368	546	3	/	/	SYM
taxlaw-8368	546	4	g20	g20	NOUN
taxlaw-8368	546	5	base	base	NOUN
taxlaw-8368	546	6	erosion	erosion	NOUN
taxlaw-8368	546	7	and	and	CCONJ
taxlaw-8368	546	8	profit	profit	NOUN
taxlaw-8368	546	9	shifting	shifting	NOUN
taxlaw-8368	546	10	project	project	NOUN
taxlaw-8368	546	11	,	,	PUNCT
taxlaw-8368	546	12	oecd	oecd	PROPN
taxlaw-8368	546	13	,	,	PUNCT
taxlaw-8368	546	14	measuring	measure	VERB
taxlaw-8368	546	15	and	and	CCONJ
taxlaw-8368	546	16	monitoring	monitoring	NOUN
taxlaw-8368	546	17	beps	bep	NOUN
taxlaw-8368	546	18	,	,	PUNCT
taxlaw-8368	546	19	action	action	NOUN
taxlaw-8368	546	20	11	11	NUM
taxlaw-8368	546	21	2015	2015	NUM
taxlaw-8368	546	22	final	final	ADJ
taxlaw-8368	546	23	report	report	NOUN
taxlaw-8368	546	24	(	(	PUNCT
taxlaw-8368	546	25	2015	2015	NUM
taxlaw-8368	546	26	)	)	PUNCT
taxlaw-8368	546	27	.	.	PUNCT
taxlaw-8368	547	1	107	107	NUM
taxlaw-8368	547	2	oecd	oecd	PROPN
taxlaw-8368	547	3	/	/	SYM
taxlaw-8368	547	4	g20	g20	NOUN
taxlaw-8368	547	5	base	base	NOUN
taxlaw-8368	547	6	erosion	erosion	NOUN
taxlaw-8368	547	7	and	and	CCONJ
taxlaw-8368	547	8	profit	profit	NOUN
taxlaw-8368	547	9	shifting	shifting	NOUN
taxlaw-8368	547	10	project	project	NOUN
taxlaw-8368	547	11	,	,	PUNCT
taxlaw-8368	547	12	oecd	oecd	PROPN
taxlaw-8368	547	13	,	,	PUNCT
taxlaw-8368	547	14	mandatory	mandatory	ADJ
taxlaw-8368	547	15	disclosure	disclosure	NOUN
taxlaw-8368	547	16	rules	rule	NOUN
taxlaw-8368	547	17	,	,	PUNCT
taxlaw-8368	547	18	action	action	NOUN
taxlaw-8368	547	19	12	12	NUM
taxlaw-8368	547	20	2015	2015	NUM
taxlaw-8368	547	21	final	final	ADJ
taxlaw-8368	547	22	report	report	NOUN
taxlaw-8368	547	23	(	(	PUNCT
taxlaw-8368	547	24	2015	2015	NUM
taxlaw-8368	547	25	)	)	PUNCT
taxlaw-8368	547	26	.	.	PUNCT
taxlaw-8368	548	1	2021	2021	NUM
taxlaw-8368	548	2	]	]	PUNCT
taxlaw-8368	548	3	uniform	uniform	ADJ
taxlaw-8368	548	4	international	international	ADJ
taxlaw-8368	548	5	tax	tax	NOUN
taxlaw-8368	548	6	collection	collection	NOUN
taxlaw-8368	548	7	and	and	CCONJ
taxlaw-8368	548	8	distribution	distribution	NOUN
taxlaw-8368	548	9	147	147	NUM
taxlaw-8368	548	10	transfer	transfer	NOUN
taxlaw-8368	548	11	pricing;108	pricing;108	PRON
taxlaw-8368	548	12	improve	improve	VERB
taxlaw-8368	548	13	dispute	dispute	NOUN
taxlaw-8368	548	14	resolution	resolution	NOUN
taxlaw-8368	548	15	mechanisms;109	mechanisms;109	VERB
taxlaw-8368	548	16	and	and	CCONJ
taxlaw-8368	548	17	create	create	VERB
taxlaw-8368	548	18	a	a	DET
taxlaw-8368	548	19	multilateral	multilateral	ADJ
taxlaw-8368	548	20	instrument	instrument	NOUN
taxlaw-8368	548	21	for	for	ADP
taxlaw-8368	548	22	synchronized	synchronize	VERB
taxlaw-8368	548	23	modification	modification	NOUN
taxlaw-8368	548	24	of	of	ADP
taxlaw-8368	548	25	bilateral	bilateral	ADJ
taxlaw-8368	548	26	tax	tax	NOUN
taxlaw-8368	548	27	treaties	treaty	NOUN
taxlaw-8368	548	28	that	that	PRON
taxlaw-8368	548	29	incorporates	incorporate	VERB
taxlaw-8368	548	30	the	the	DET
taxlaw-8368	548	31	oecd	oecd	PROPN
taxlaw-8368	548	32	actions	action	NOUN
taxlaw-8368	548	33	without	without	ADP
taxlaw-8368	548	34	renegotiating	renegotiate	VERB
taxlaw-8368	548	35	existing	exist	VERB
taxlaw-8368	548	36	bilateral	bilateral	ADJ
taxlaw-8368	548	37	treaties.110	treaties.110	NOUN
taxlaw-8368	548	38	only	only	ADV
taxlaw-8368	548	39	four	four	NUM
taxlaw-8368	548	40	of	of	ADP
taxlaw-8368	548	41	the	the	DET
taxlaw-8368	548	42	actions	action	NOUN
taxlaw-8368	548	43	,	,	PUNCT
taxlaw-8368	548	44	however	however	ADV
taxlaw-8368	548	45	,	,	PUNCT
taxlaw-8368	548	46	were	be	AUX
taxlaw-8368	548	47	agreed	agree	VERB
taxlaw-8368	548	48	upon	upon	SCONJ
taxlaw-8368	548	49	as	as	ADP
taxlaw-8368	548	50	part	part	NOUN
taxlaw-8368	548	51	of	of	ADP
taxlaw-8368	548	52	the	the	DET
taxlaw-8368	548	53	minimum	minimum	ADJ
taxlaw-8368	548	54	standards	standard	NOUN
taxlaw-8368	548	55	discussed	discuss	VERB
taxlaw-8368	548	56	in	in	ADP
taxlaw-8368	548	57	the	the	DET
taxlaw-8368	548	58	beps	bep	NOUN
taxlaw-8368	548	59	inclusive	inclusive	ADJ
taxlaw-8368	548	60	framework	framework	NOUN
taxlaw-8368	548	61	and	and	CCONJ
taxlaw-8368	548	62	committed	commit	VERB
taxlaw-8368	548	63	to	to	ADP
taxlaw-8368	548	64	by	by	ADP
taxlaw-8368	548	65	the	the	DET
taxlaw-8368	548	66	member	member	NOUN
taxlaw-8368	548	67	countries.111	countries.111	NOUN
taxlaw-8368	548	68	despite	despite	SCONJ
taxlaw-8368	548	69	such	such	ADJ
taxlaw-8368	548	70	ambitious	ambitious	ADJ
taxlaw-8368	548	71	and	and	CCONJ
taxlaw-8368	548	72	all	all	ADV
taxlaw-8368	548	73	-	-	PUNCT
taxlaw-8368	548	74	encompassing	encompass	VERB
taxlaw-8368	548	75	objectives	objective	NOUN
taxlaw-8368	548	76	,	,	PUNCT
taxlaw-8368	548	77	the	the	DET
taxlaw-8368	548	78	action	action	NOUN
taxlaw-8368	548	79	plans	plan	NOUN
taxlaw-8368	548	80	have	have	AUX
taxlaw-8368	548	81	fallen	fall	VERB
taxlaw-8368	548	82	short	short	ADV
taxlaw-8368	548	83	of	of	ADP
taxlaw-8368	548	84	some	some	DET
taxlaw-8368	548	85	critics	critic	NOUN
taxlaw-8368	548	86	’	'	PUNCT
taxlaw-8368	548	87	expectations.112	expectations.112	PROPN
taxlaw-8368	548	88	a	a	DET
taxlaw-8368	548	89	repeated	repeat	VERB
taxlaw-8368	548	90	criticism	criticism	NOUN
taxlaw-8368	548	91	of	of	ADP
taxlaw-8368	548	92	the	the	DET
taxlaw-8368	548	93	beps	bep	NOUN
taxlaw-8368	548	94	project	project	NOUN
taxlaw-8368	548	95	is	be	AUX
taxlaw-8368	548	96	that	that	SCONJ
taxlaw-8368	548	97	it	it	PRON
taxlaw-8368	548	98	does	do	AUX
taxlaw-8368	548	99	not	not	PART
taxlaw-8368	548	100	address	address	VERB
taxlaw-8368	548	101	the	the	DET
taxlaw-8368	548	102	underlying	underlie	VERB
taxlaw-8368	548	103	faults	fault	NOUN
taxlaw-8368	548	104	of	of	ADP
taxlaw-8368	548	105	the	the	DET
taxlaw-8368	548	106	existing	exist	VERB
taxlaw-8368	548	107	international	international	ADJ
taxlaw-8368	548	108	tax	tax	NOUN
taxlaw-8368	548	109	system	system	NOUN
taxlaw-8368	548	110	and	and	CCONJ
taxlaw-8368	548	111	instead	instead	ADV
taxlaw-8368	548	112	rehashes	rehash	NOUN
taxlaw-8368	548	113	and	and	CCONJ
taxlaw-8368	548	114	strengthens	strengthen	VERB
taxlaw-8368	548	115	existing	exist	VERB
taxlaw-8368	548	116	rules	rule	NOUN
taxlaw-8368	548	117	and	and	CCONJ
taxlaw-8368	548	118	principles.113	principles.113	VERB
taxlaw-8368	548	119	some	some	DET
taxlaw-8368	548	120	commentators	commentator	NOUN
taxlaw-8368	548	121	state	state	VERB
taxlaw-8368	548	122	that	that	SCONJ
taxlaw-8368	548	123	the	the	DET
taxlaw-8368	548	124	foundational	foundational	ADJ
taxlaw-8368	548	125	tax	tax	NOUN
taxlaw-8368	548	126	base	base	NOUN
taxlaw-8368	548	127	allocation	allocation	NOUN
taxlaw-8368	548	128	rules	rule	VERB
taxlaw-8368	548	129	that	that	PRON
taxlaw-8368	548	130	pre	pre	VERB
taxlaw-8368	548	131	-	-	VERB
taxlaw-8368	548	132	exist	exist	VERB
taxlaw-8368	548	133	and	and	CCONJ
taxlaw-8368	548	134	are	be	AUX
taxlaw-8368	548	135	enforced	enforce	VERB
taxlaw-8368	548	136	by	by	ADP
taxlaw-8368	548	137	beps	bep	NOUN
taxlaw-8368	548	138	ensure	ensure	VERB
taxlaw-8368	548	139	that	that	SCONJ
taxlaw-8368	548	140	higher	high	ADJ
taxlaw-8368	548	141	income	income	NOUN
taxlaw-8368	548	142	countries	country	NOUN
taxlaw-8368	548	143	are	be	AUX
taxlaw-8368	548	144	consistently	consistently	ADV
taxlaw-8368	548	145	assigned	assign	VERB
taxlaw-8368	548	146	a	a	DET
taxlaw-8368	548	147	greater	great	ADJ
taxlaw-8368	548	148	share	share	NOUN
taxlaw-8368	548	149	of	of	ADP
taxlaw-8368	548	150	revenue	revenue	NOUN
taxlaw-8368	548	151	than	than	ADP
taxlaw-8368	548	152	lower	low	ADJ
taxlaw-8368	548	153	income	income	NOUN
taxlaw-8368	548	154	countries.114	countries.114	NOUN
taxlaw-8368	548	155	the	the	DET
taxlaw-8368	548	156	oecd	oecd	PROPN
taxlaw-8368	548	157	has	have	AUX
taxlaw-8368	548	158	recognized	recognize	VERB
taxlaw-8368	548	159	and	and	CCONJ
taxlaw-8368	548	160	committed	commit	VERB
taxlaw-8368	548	161	itself	itself	PRON
taxlaw-8368	548	162	to	to	ADP
taxlaw-8368	548	163	being	be	AUX
taxlaw-8368	548	164	108	108	NUM
taxlaw-8368	548	165	oecd	oecd	PROPN
taxlaw-8368	548	166	/	/	SYM
taxlaw-8368	548	167	g20	g20	NOUN
taxlaw-8368	548	168	base	base	NOUN
taxlaw-8368	548	169	erosion	erosion	NOUN
taxlaw-8368	548	170	and	and	CCONJ
taxlaw-8368	548	171	profit	profit	NOUN
taxlaw-8368	548	172	shifting	shifting	NOUN
taxlaw-8368	548	173	project	project	NOUN
taxlaw-8368	548	174	,	,	PUNCT
taxlaw-8368	548	175	oecd	oecd	PROPN
taxlaw-8368	548	176	,	,	PUNCT
taxlaw-8368	548	177	transfer	transfer	NOUN
taxlaw-8368	548	178	pricing	pricing	NOUN
taxlaw-8368	548	179	documentation	documentation	NOUN
taxlaw-8368	548	180	and	and	CCONJ
taxlaw-8368	548	181	country	country	NOUN
taxlaw-8368	548	182	-	-	PUNCT
taxlaw-8368	548	183	by	by	ADP
taxlaw-8368	548	184	-	-	PUNCT
taxlaw-8368	548	185	country	country	NOUN
taxlaw-8368	548	186	reporting	reporting	NOUN
taxlaw-8368	548	187	,	,	PUNCT
taxlaw-8368	548	188	action	action	NOUN
taxlaw-8368	548	189	13	13	NUM
taxlaw-8368	548	190	2015	2015	NUM
taxlaw-8368	548	191	final	final	ADJ
taxlaw-8368	548	192	report	report	NOUN
taxlaw-8368	548	193	(	(	PUNCT
taxlaw-8368	548	194	2015	2015	NUM
taxlaw-8368	548	195	)	)	PUNCT
taxlaw-8368	549	1	[	[	X
taxlaw-8368	549	2	hereinafter	hereinafter	NOUN
taxlaw-8368	549	3	action	action	NOUN
taxlaw-8368	549	4	13	13	NUM
taxlaw-8368	549	5	]	]	PUNCT
taxlaw-8368	549	6	.	.	PUNCT
taxlaw-8368	550	1	109	109	NUM
taxlaw-8368	550	2	oecd	oecd	PROPN
taxlaw-8368	550	3	/	/	SYM
taxlaw-8368	550	4	g20	g20	NOUN
taxlaw-8368	550	5	base	base	NOUN
taxlaw-8368	550	6	erosion	erosion	NOUN
taxlaw-8368	550	7	and	and	CCONJ
taxlaw-8368	550	8	profit	profit	NOUN
taxlaw-8368	550	9	shifting	shifting	NOUN
taxlaw-8368	550	10	project	project	NOUN
taxlaw-8368	550	11	,	,	PUNCT
taxlaw-8368	550	12	oecd	oecd	PROPN
taxlaw-8368	550	13	,	,	PUNCT
taxlaw-8368	550	14	making	make	VERB
taxlaw-8368	550	15	dispute	dispute	NOUN
taxlaw-8368	550	16	resolution	resolution	NOUN
taxlaw-8368	550	17	mechanisms	mechanism	VERB
taxlaw-8368	550	18	more	more	ADV
taxlaw-8368	550	19	effective	effective	ADJ
taxlaw-8368	550	20	,	,	PUNCT
taxlaw-8368	550	21	action	action	NOUN
taxlaw-8368	550	22	14	14	NUM
taxlaw-8368	550	23	–	–	SYM
taxlaw-8368	550	24	2015	2015	NUM
taxlaw-8368	550	25	final	final	ADJ
taxlaw-8368	550	26	report	report	NOUN
taxlaw-8368	550	27	(	(	PUNCT
taxlaw-8368	550	28	2015	2015	NUM
taxlaw-8368	550	29	)	)	PUNCT
taxlaw-8368	550	30	.	.	PUNCT
taxlaw-8368	551	1	110	110	NUM
taxlaw-8368	551	2	oecd	oecd	PROPN
taxlaw-8368	551	3	/	/	SYM
taxlaw-8368	551	4	g20	g20	NOUN
taxlaw-8368	551	5	base	base	NOUN
taxlaw-8368	551	6	erosion	erosion	NOUN
taxlaw-8368	551	7	and	and	CCONJ
taxlaw-8368	551	8	profit	profit	NOUN
taxlaw-8368	551	9	shifting	shifting	NOUN
taxlaw-8368	551	10	project	project	NOUN
taxlaw-8368	551	11	,	,	PUNCT
taxlaw-8368	551	12	oecd	oecd	PROPN
taxlaw-8368	551	13	,	,	PUNCT
taxlaw-8368	551	14	developing	develop	VERB
taxlaw-8368	551	15	a	a	DET
taxlaw-8368	551	16	multilateral	multilateral	ADJ
taxlaw-8368	551	17	instrument	instrument	NOUN
taxlaw-8368	551	18	to	to	PART
taxlaw-8368	551	19	modify	modify	VERB
taxlaw-8368	551	20	bilateral	bilateral	ADJ
taxlaw-8368	551	21	tax	tax	NOUN
taxlaw-8368	551	22	treaties	treaty	NOUN
taxlaw-8368	551	23	,	,	PUNCT
taxlaw-8368	551	24	action	action	NOUN
taxlaw-8368	551	25	15	15	NUM
taxlaw-8368	551	26	–	–	SYM
taxlaw-8368	551	27	2015	2015	NUM
taxlaw-8368	551	28	final	final	ADJ
taxlaw-8368	551	29	report	report	NOUN
taxlaw-8368	551	30	(	(	PUNCT
taxlaw-8368	551	31	2015	2015	NUM
taxlaw-8368	551	32	)	)	PUNCT
taxlaw-8368	552	1	[	[	X
taxlaw-8368	552	2	hereinafter	hereinafter	NOUN
taxlaw-8368	552	3	action	action	NOUN
taxlaw-8368	552	4	15	15	NUM
taxlaw-8368	552	5	]	]	PUNCT
taxlaw-8368	552	6	.	.	PUNCT
taxlaw-8368	552	7	111	111	NUM
taxlaw-8368	552	8	the	the	DET
taxlaw-8368	552	9	minimum	minimum	NOUN
taxlaw-8368	552	10	standards	standard	NOUN
taxlaw-8368	552	11	which	which	PRON
taxlaw-8368	552	12	have	have	AUX
taxlaw-8368	552	13	been	be	AUX
taxlaw-8368	552	14	committed	commit	VERB
taxlaw-8368	552	15	to	to	PART
taxlaw-8368	552	16	are	are	VERB
taxlaw-8368	552	17	:	:	PUNCT
taxlaw-8368	552	18	fighting	fight	VERB
taxlaw-8368	552	19	harmful	harmful	ADJ
taxlaw-8368	552	20	tax	tax	NOUN
taxlaw-8368	552	21	practices	practice	NOUN
taxlaw-8368	552	22	(	(	PUNCT
taxlaw-8368	552	23	action	action	NOUN
taxlaw-8368	552	24	5	5	NUM
taxlaw-8368	552	25	)	)	PUNCT
taxlaw-8368	552	26	,	,	PUNCT
taxlaw-8368	552	27	preventing	prevent	VERB
taxlaw-8368	552	28	tax	tax	NOUN
taxlaw-8368	552	29	treaty	treaty	NOUN
taxlaw-8368	552	30	abuse	abuse	NOUN
taxlaw-8368	552	31	(	(	PUNCT
taxlaw-8368	552	32	action	action	NOUN
taxlaw-8368	552	33	6	6	NUM
taxlaw-8368	552	34	)	)	PUNCT
taxlaw-8368	552	35	,	,	PUNCT
taxlaw-8368	552	36	improving	improve	VERB
taxlaw-8368	552	37	transparency	transparency	NOUN
taxlaw-8368	552	38	with	with	ADP
taxlaw-8368	552	39	countryby	countryby	NOUN
taxlaw-8368	552	40	-	-	PUNCT
taxlaw-8368	552	41	country	country	NOUN
taxlaw-8368	552	42	reporting	reporting	NOUN
taxlaw-8368	552	43	(	(	PUNCT
taxlaw-8368	552	44	action	action	NOUN
taxlaw-8368	552	45	13	13	NUM
taxlaw-8368	552	46	)	)	PUNCT
taxlaw-8368	552	47	,	,	PUNCT
taxlaw-8368	552	48	and	and	CCONJ
taxlaw-8368	552	49	enhancing	enhance	VERB
taxlaw-8368	552	50	the	the	DET
taxlaw-8368	552	51	effectiveness	effectiveness	NOUN
taxlaw-8368	552	52	of	of	ADP
taxlaw-8368	552	53	mechanisms	mechanism	NOUN
taxlaw-8368	552	54	for	for	ADP
taxlaw-8368	552	55	dispute	dispute	NOUN
taxlaw-8368	552	56	resolution	resolution	NOUN
taxlaw-8368	552	57	(	(	PUNCT
taxlaw-8368	552	58	action	action	NOUN
taxlaw-8368	552	59	14	14	NUM
taxlaw-8368	552	60	)	)	PUNCT
taxlaw-8368	552	61	.	.	PUNCT
taxlaw-8368	553	1	oecd	oecd	PROPN
taxlaw-8368	553	2	,	,	PUNCT
taxlaw-8368	553	3	inclusive	inclusive	ADJ
taxlaw-8368	553	4	framework	framework	NOUN
taxlaw-8368	553	5	on	on	ADP
taxlaw-8368	553	6	beps	bep	NOUN
taxlaw-8368	553	7	:	:	PUNCT
taxlaw-8368	553	8	progress	progress	NOUN
taxlaw-8368	553	9	report	report	NOUN
taxlaw-8368	553	10	july	july	PROPN
taxlaw-8368	553	11	2016june	2016june	NUM
taxlaw-8368	553	12	2017	2017	NUM
taxlaw-8368	553	13	9	9	NUM
taxlaw-8368	553	14	-	-	SYM
taxlaw-8368	553	15	12	12	NUM
taxlaw-8368	553	16	(	(	PUNCT
taxlaw-8368	553	17	2017	2017	NUM
taxlaw-8368	553	18	)	)	PUNCT
taxlaw-8368	553	19	.	.	PUNCT
taxlaw-8368	554	1	to	to	ADP
taxlaw-8368	554	2	date	date	NOUN
taxlaw-8368	554	3	,	,	PUNCT
taxlaw-8368	554	4	139	139	NUM
taxlaw-8368	554	5	countries	country	NOUN
taxlaw-8368	554	6	are	be	AUX
taxlaw-8368	554	7	members	member	NOUN
taxlaw-8368	554	8	of	of	ADP
taxlaw-8368	554	9	the	the	DET
taxlaw-8368	554	10	oecd	oecd	PROPN
taxlaw-8368	554	11	/	/	SYM
taxlaw-8368	554	12	g20	g20	NOUN
taxlaw-8368	554	13	inclusive	inclusive	ADJ
taxlaw-8368	554	14	framework	framework	NOUN
taxlaw-8368	554	15	on	on	ADP
taxlaw-8368	554	16	beps	bep	NOUN
taxlaw-8368	554	17	.	.	PUNCT
taxlaw-8368	555	1	members	member	NOUN
taxlaw-8368	555	2	of	of	ADP
taxlaw-8368	555	3	the	the	DET
taxlaw-8368	555	4	oecd	oecd	PROPN
taxlaw-8368	555	5	/	/	SYM
taxlaw-8368	555	6	g20	g20	NOUN
taxlaw-8368	555	7	inclusive	inclusive	ADJ
taxlaw-8368	555	8	framework	framework	NOUN
taxlaw-8368	555	9	on	on	ADP
taxlaw-8368	555	10	beps	bep	NOUN
taxlaw-8368	555	11	,	,	PUNCT
taxlaw-8368	555	12	oecd	oecd	PROPN
taxlaw-8368	555	13	,	,	PUNCT
taxlaw-8368	555	14	https://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf	https://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf	PUNCT
taxlaw-8368	555	15	[	[	X
taxlaw-8368	555	16	https://perma.cc	https://perma.cc	VERB
taxlaw-8368	555	17	/ux73	/ux73	PUNCT
taxlaw-8368	555	18	-	-	PUNCT
taxlaw-8368	555	19	8chr	8chr	NUM
taxlaw-8368	555	20	]	]	X
taxlaw-8368	555	21	(	(	PUNCT
taxlaw-8368	555	22	last	last	ADJ
taxlaw-8368	555	23	updated	update	VERB
taxlaw-8368	555	24	feb	feb	PROPN
taxlaw-8368	555	25	.	.	PROPN
taxlaw-8368	555	26	2021	2021	NUM
taxlaw-8368	555	27	)	)	PUNCT
taxlaw-8368	556	1	[	[	X
taxlaw-8368	556	2	hereinafter	hereinafter	NOUN
taxlaw-8368	556	3	beps	bep	VERB
taxlaw-8368	556	4	members	member	NOUN
taxlaw-8368	556	5	]	]	PUNCT
taxlaw-8368	556	6	.	.	PUNCT
taxlaw-8368	557	1	112	112	NUM
taxlaw-8368	557	2	see	see	VERB
taxlaw-8368	557	3	adam	adam	PROPN
taxlaw-8368	557	4	h.	h.	PROPN
taxlaw-8368	557	5	rosenzweig	rosenzweig	PROPN
taxlaw-8368	557	6	,	,	PUNCT
taxlaw-8368	557	7	defining	define	VERB
taxlaw-8368	557	8	a	a	DET
taxlaw-8368	557	9	country	country	NOUN
taxlaw-8368	557	10	’s	’s	PART
taxlaw-8368	557	11	“	"	PUNCT
taxlaw-8368	557	12	fair	fair	ADJ
taxlaw-8368	557	13	share	share	NOUN
taxlaw-8368	557	14	”	"	PUNCT
taxlaw-8368	557	15	of	of	ADP
taxlaw-8368	557	16	taxes	taxis	NOUN
taxlaw-8368	557	17	,	,	PUNCT
taxlaw-8368	557	18	42	42	NUM
taxlaw-8368	557	19	fla	fla	NOUN
taxlaw-8368	557	20	.	.	PUNCT
taxlaw-8368	558	1	st	st	PROPN
taxlaw-8368	558	2	.	.	PROPN
taxlaw-8368	558	3	u.	u.	PROPN
taxlaw-8368	558	4	l.	l.	PROPN
taxlaw-8368	558	5	rev	rev	PROPN
taxlaw-8368	558	6	.	.	PROPN
taxlaw-8368	558	7	373	373	NUM
taxlaw-8368	558	8	(	(	PUNCT
taxlaw-8368	558	9	2015	2015	NUM
taxlaw-8368	558	10	)	)	PUNCT
taxlaw-8368	558	11	.	.	PUNCT
taxlaw-8368	559	1	for	for	ADP
taxlaw-8368	559	2	conceptual	conceptual	ADJ
taxlaw-8368	559	3	background	background	NOUN
taxlaw-8368	559	4	on	on	ADP
taxlaw-8368	559	5	developing	develop	VERB
taxlaw-8368	559	6	international	international	ADJ
taxlaw-8368	559	7	fair	fair	ADJ
taxlaw-8368	559	8	taxation	taxation	NOUN
taxlaw-8368	559	9	standards	standard	NOUN
taxlaw-8368	559	10	,	,	PUNCT
taxlaw-8368	559	11	see	see	VERB
taxlaw-8368	559	12	steven	steven	PROPN
taxlaw-8368	559	13	a.	a.	PROPN
taxlaw-8368	559	14	dean	dean	PROPN
taxlaw-8368	559	15	,	,	PUNCT
taxlaw-8368	559	16	neither	neither	CCONJ
taxlaw-8368	559	17	rules	rule	NOUN
taxlaw-8368	559	18	nor	nor	CCONJ
taxlaw-8368	559	19	standards	standard	NOUN
taxlaw-8368	559	20	,	,	PUNCT
taxlaw-8368	559	21	87	87	NUM
taxlaw-8368	559	22	notre	notre	PROPN
taxlaw-8368	559	23	dame	dame	PROPN
taxlaw-8368	559	24	l.	l.	PROPN
taxlaw-8368	559	25	rev	rev	PROPN
taxlaw-8368	559	26	.	.	PROPN
taxlaw-8368	560	1	538	538	NUM
taxlaw-8368	560	2	(	(	PUNCT
taxlaw-8368	560	3	2011	2011	NUM
taxlaw-8368	560	4	)	)	PUNCT
taxlaw-8368	560	5	;	;	PUNCT
taxlaw-8368	561	1	nancy	nancy	PROPN
taxlaw-8368	561	2	h.	h.	PROPN
taxlaw-8368	561	3	kaufman	kaufman	PROPN
taxlaw-8368	561	4	,	,	PUNCT
taxlaw-8368	561	5	fairness	fairness	NOUN
taxlaw-8368	561	6	and	and	CCONJ
taxlaw-8368	561	7	the	the	DET
taxlaw-8368	561	8	taxation	taxation	NOUN
taxlaw-8368	561	9	of	of	ADP
taxlaw-8368	561	10	international	international	ADJ
taxlaw-8368	561	11	income	income	NOUN
taxlaw-8368	561	12	,	,	PUNCT
taxlaw-8368	561	13	29	29	NUM
taxlaw-8368	561	14	l.	l.	PROPN
taxlaw-8368	561	15	&	&	CCONJ
taxlaw-8368	561	16	pol'y	pol'y	PROPN
taxlaw-8368	561	17	int'l	int'l	NOUN
taxlaw-8368	561	18	bus	bus	NOUN
taxlaw-8368	561	19	.	.	PUNCT
taxlaw-8368	561	20	145	145	NUM
taxlaw-8368	561	21	(	(	PUNCT
taxlaw-8368	561	22	1998	1998	NUM
taxlaw-8368	561	23	)	)	PUNCT
taxlaw-8368	561	24	.	.	PUNCT
taxlaw-8368	562	1	113	113	NUM
taxlaw-8368	562	2	reuven	reuven	PROPN
taxlaw-8368	562	3	s.	s.	PROPN
taxlaw-8368	562	4	avi	avi	PROPN
taxlaw-8368	562	5	-	-	PUNCT
taxlaw-8368	562	6	yonah	yonah	PROPN
taxlaw-8368	562	7	&	&	CCONJ
taxlaw-8368	562	8	haiyan	haiyan	PROPN
taxlaw-8368	562	9	xu	xu	PROPN
taxlaw-8368	562	10	,	,	PUNCT
taxlaw-8368	562	11	evaluating	evaluate	VERB
taxlaw-8368	562	12	beps	bep	NOUN
taxlaw-8368	562	13	:	:	PUNCT
taxlaw-8368	562	14	a	a	DET
taxlaw-8368	562	15	reconsideration	reconsideration	NOUN
taxlaw-8368	562	16	of	of	ADP
taxlaw-8368	562	17	the	the	DET
taxlaw-8368	562	18	benefits	benefit	NOUN
taxlaw-8368	562	19	principle	principle	NOUN
taxlaw-8368	562	20	and	and	CCONJ
taxlaw-8368	562	21	proposal	proposal	NOUN
taxlaw-8368	562	22	for	for	ADP
taxlaw-8368	562	23	un	un	PROPN
taxlaw-8368	562	24	oversight	oversight	NOUN
taxlaw-8368	562	25	,	,	PUNCT
taxlaw-8368	562	26	60	60	NUM
taxlaw-8368	562	27	harv	harv	NOUN
taxlaw-8368	562	28	.	.	PUNCT
taxlaw-8368	563	1	bus	bus	NOUN
taxlaw-8368	563	2	.	.	PUNCT
taxlaw-8368	564	1	l.	l.	PROPN
taxlaw-8368	564	2	rev.186	rev.186	PROPN
taxlaw-8368	564	3	,	,	PUNCT
taxlaw-8368	564	4	208	208	NUM
taxlaw-8368	564	5	(	(	PUNCT
taxlaw-8368	564	6	2016	2016	NUM
taxlaw-8368	564	7	)	)	PUNCT
taxlaw-8368	564	8	.	.	PUNCT
taxlaw-8368	565	1	see	see	VERB
taxlaw-8368	565	2	also	also	ADV
taxlaw-8368	565	3	mindy	mindy	PROPN
taxlaw-8368	565	4	herzfeld	herzfeld	PROPN
taxlaw-8368	565	5	,	,	PUNCT
taxlaw-8368	565	6	the	the	DET
taxlaw-8368	565	7	case	case	NOUN
taxlaw-8368	565	8	against	against	ADP
taxlaw-8368	565	9	beps	bep	NOUN
taxlaw-8368	565	10	:	:	PUNCT
taxlaw-8368	565	11	lessons	lesson	NOUN
taxlaw-8368	565	12	for	for	ADP
taxlaw-8368	565	13	tax	tax	NOUN
taxlaw-8368	565	14	coordination	coordination	NOUN
taxlaw-8368	565	15	,	,	PUNCT
taxlaw-8368	565	16	21	21	NUM
taxlaw-8368	565	17	fla	fla	NOUN
taxlaw-8368	565	18	.	.	PUNCT
taxlaw-8368	566	1	tax	tax	PROPN
taxlaw-8368	566	2	rev	rev	PROPN
taxlaw-8368	566	3	.	.	PROPN
taxlaw-8368	566	4	1	1	NUM
taxlaw-8368	566	5	(	(	PUNCT
taxlaw-8368	566	6	2017	2017	NUM
taxlaw-8368	566	7	)	)	PUNCT
taxlaw-8368	566	8	(	(	PUNCT
taxlaw-8368	566	9	project	project	NOUN
taxlaw-8368	566	10	’s	’s	PART
taxlaw-8368	566	11	lack	lack	NOUN
taxlaw-8368	566	12	of	of	ADP
taxlaw-8368	566	13	coordinated	coordinate	VERB
taxlaw-8368	566	14	rules	rule	NOUN
taxlaw-8368	566	15	results	result	NOUN
taxlaw-8368	566	16	in	in	ADP
taxlaw-8368	566	17	vague	vague	ADJ
taxlaw-8368	566	18	standards	standard	NOUN
taxlaw-8368	566	19	that	that	SCONJ
taxlaw-8368	566	20	everyone	everyone	PRON
taxlaw-8368	566	21	accords	accord	VERB
taxlaw-8368	566	22	different	different	ADJ
taxlaw-8368	566	23	meanings	meaning	NOUN
taxlaw-8368	566	24	within	within	ADP
taxlaw-8368	566	25	each	each	DET
taxlaw-8368	566	26	country	country	NOUN
taxlaw-8368	566	27	.	.	PUNCT
taxlaw-8368	567	1	further	far	ADV
taxlaw-8368	567	2	,	,	PUNCT
taxlaw-8368	567	3	the	the	DET
taxlaw-8368	567	4	oecd	oecd	PROPN
taxlaw-8368	567	5	missed	miss	VERB
taxlaw-8368	567	6	the	the	DET
taxlaw-8368	567	7	opportunity	opportunity	NOUN
taxlaw-8368	567	8	to	to	PART
taxlaw-8368	567	9	truly	truly	ADV
taxlaw-8368	567	10	examine	examine	VERB
taxlaw-8368	567	11	the	the	DET
taxlaw-8368	567	12	underlying	underlie	VERB
taxlaw-8368	567	13	causes	cause	NOUN
taxlaw-8368	567	14	of	of	ADP
taxlaw-8368	567	15	the	the	DET
taxlaw-8368	567	16	issues	issue	NOUN
taxlaw-8368	567	17	and	and	CCONJ
taxlaw-8368	567	18	meaningfully	meaningfully	ADV
taxlaw-8368	567	19	discuss	discuss	VERB
taxlaw-8368	567	20	the	the	DET
taxlaw-8368	567	21	reasons	reason	NOUN
taxlaw-8368	567	22	for	for	ADP
taxlaw-8368	567	23	tax	tax	NOUN
taxlaw-8368	567	24	competition	competition	NOUN
taxlaw-8368	567	25	and	and	CCONJ
taxlaw-8368	567	26	the	the	DET
taxlaw-8368	567	27	tension	tension	NOUN
taxlaw-8368	567	28	between	between	ADP
taxlaw-8368	567	29	emerging	emerge	VERB
taxlaw-8368	567	30	economies	economy	NOUN
taxlaw-8368	567	31	and	and	CCONJ
taxlaw-8368	567	32	oecd	oecd	PROPN
taxlaw-8368	567	33	members	member	NOUN
taxlaw-8368	567	34	)	)	PUNCT
taxlaw-8368	567	35	;	;	PUNCT
taxlaw-8368	567	36	michael	michael	PROPN
taxlaw-8368	567	37	p.	p.	PROPN
taxlaw-8368	567	38	devereux	devereux	PROPN
taxlaw-8368	567	39	&	&	CCONJ
taxlaw-8368	567	40	john	john	PROPN
taxlaw-8368	567	41	vella	vella	PROPN
taxlaw-8368	567	42	,	,	PUNCT
taxlaw-8368	567	43	are	be	AUX
taxlaw-8368	567	44	we	we	PRON
taxlaw-8368	567	45	heading	head	VERB
taxlaw-8368	567	46	towards	towards	ADP
taxlaw-8368	567	47	a	a	DET
taxlaw-8368	567	48	corporate	corporate	ADJ
taxlaw-8368	567	49	system	system	NOUN
taxlaw-8368	567	50	fit	fit	ADJ
taxlaw-8368	567	51	for	for	ADP
taxlaw-8368	567	52	the	the	DET
taxlaw-8368	567	53	21st	21st	ADJ
taxlaw-8368	567	54	century	century	NOUN
taxlaw-8368	567	55	?	?	PUNCT
taxlaw-8368	567	56	,	,	PUNCT
taxlaw-8368	567	57	35	35	NUM
taxlaw-8368	567	58	fiscal	fiscal	ADJ
taxlaw-8368	567	59	stud	stud	NOUN
taxlaw-8368	567	60	.	.	PUNCT
taxlaw-8368	568	1	449	449	NUM
taxlaw-8368	568	2	(	(	PUNCT
taxlaw-8368	568	3	2014	2014	NUM
taxlaw-8368	568	4	)	)	PUNCT
taxlaw-8368	568	5	(	(	PUNCT
taxlaw-8368	568	6	it	it	PRON
taxlaw-8368	568	7	is	be	AUX
taxlaw-8368	568	8	not	not	PART
taxlaw-8368	568	9	a	a	DET
taxlaw-8368	568	10	fundamental	fundamental	ADJ
taxlaw-8368	568	11	reform	reform	NOUN
taxlaw-8368	568	12	because	because	SCONJ
taxlaw-8368	568	13	the	the	DET
taxlaw-8368	568	14	oecd	oecd	PROPN
taxlaw-8368	568	15	does	do	AUX
taxlaw-8368	568	16	not	not	PART
taxlaw-8368	568	17	set	set	VERB
taxlaw-8368	568	18	out	out	ADP
taxlaw-8368	568	19	to	to	PART
taxlaw-8368	568	20	change	change	VERB
taxlaw-8368	568	21	the	the	DET
taxlaw-8368	568	22	framework	framework	NOUN
taxlaw-8368	568	23	or	or	CCONJ
taxlaw-8368	568	24	even	even	ADV
taxlaw-8368	568	25	question	question	VERB
taxlaw-8368	568	26	the	the	DET
taxlaw-8368	568	27	desirability	desirability	NOUN
taxlaw-8368	568	28	or	or	CCONJ
taxlaw-8368	568	29	logic	logic	NOUN
taxlaw-8368	568	30	of	of	ADP
taxlaw-8368	568	31	the	the	DET
taxlaw-8368	568	32	existing	exist	VERB
taxlaw-8368	568	33	regime	regime	NOUN
taxlaw-8368	568	34	)	)	PUNCT
taxlaw-8368	568	35	;	;	PUNCT
taxlaw-8368	568	36	jakib	jakib	PROPN
taxlaw-8368	568	37	a.	a.	PROPN
taxlaw-8368	568	38	bartoszewski	bartoszewski	PROPN
taxlaw-8368	568	39	&	&	CCONJ
taxlaw-8368	568	40	andew	andew	PROPN
taxlaw-8368	568	41	p.	p.	PROPN
taxlaw-8368	568	42	morriss	morriss	PROPN
taxlaw-8368	568	43	,	,	PUNCT
taxlaw-8368	568	44	an	an	DET
taxlaw-8368	568	45	archipelago	archipelago	NOUN
taxlaw-8368	568	46	of	of	ADP
taxlaw-8368	568	47	contrasts	contrast	NOUN
taxlaw-8368	568	48	:	:	PUNCT
taxlaw-8368	568	49	blacklists	blacklist	NOUN
taxlaw-8368	568	50	,	,	PUNCT
taxlaw-8368	568	51	caribbean	caribbean	ADJ
taxlaw-8368	568	52	autonomy	autonomy	NOUN
taxlaw-8368	568	53	and	and	CCONJ
taxlaw-8368	568	54	the	the	DET
taxlaw-8368	568	55	new	new	ADJ
taxlaw-8368	568	56	tax	tax	NOUN
taxlaw-8368	568	57	colonialism	colonialism	NOUN
taxlaw-8368	568	58	,	,	PUNCT
taxlaw-8368	568	59	ifc	ifc	NOUN
taxlaw-8368	568	60	(	(	PUNCT
taxlaw-8368	568	61	june	june	PROPN
taxlaw-8368	568	62	17	17	NUM
taxlaw-8368	568	63	,	,	PUNCT
taxlaw-8368	568	64	2020	2020	NUM
taxlaw-8368	568	65	)	)	PUNCT
taxlaw-8368	568	66	,	,	PUNCT
taxlaw-8368	568	67	https://www.ifcreview.com/articles/2020/june/an-archipelago-of-contrastsblacklists-caribbean-autonomy-and-the-new-tax-colonialism	https://www.ifcreview.com/articles/2020/june/an-archipelago-of-contrastsblacklists-caribbean-autonomy-and-the-new-tax-colonialism	NOUN
taxlaw-8368	569	1	[	[	X
taxlaw-8368	569	2	https://perma.cc/btl6-3ee3	https://perma.cc/btl6-3ee3	NOUN
taxlaw-8368	569	3	]	]	PUNCT
taxlaw-8368	569	4	(	(	PUNCT
taxlaw-8368	569	5	arguing	argue	VERB
taxlaw-8368	569	6	that	that	SCONJ
taxlaw-8368	569	7	the	the	DET
taxlaw-8368	569	8	blacklisting	blacklisting	NOUN
taxlaw-8368	569	9	of	of	ADP
taxlaw-8368	569	10	caribbean	caribbean	ADJ
taxlaw-8368	569	11	tax	tax	NOUN
taxlaw-8368	569	12	havens	haven	NOUN
taxlaw-8368	569	13	by	by	ADP
taxlaw-8368	569	14	the	the	DET
taxlaw-8368	569	15	eu	eu	PROPN
taxlaw-8368	569	16	is	be	AUX
taxlaw-8368	569	17	a	a	DET
taxlaw-8368	569	18	new	new	ADJ
taxlaw-8368	569	19	form	form	NOUN
taxlaw-8368	569	20	of	of	ADP
taxlaw-8368	569	21	colonialism	colonialism	NOUN
taxlaw-8368	569	22	and	and	CCONJ
taxlaw-8368	569	23	the	the	DET
taxlaw-8368	569	24	eu	eu	PROPN
taxlaw-8368	569	25	should	should	AUX
taxlaw-8368	569	26	instead	instead	ADV
taxlaw-8368	569	27	focus	focus	VERB
taxlaw-8368	569	28	on	on	ADP
taxlaw-8368	569	29	designing	design	VERB
taxlaw-8368	569	30	its	its	PRON
taxlaw-8368	569	31	own	own	ADJ
taxlaw-8368	569	32	efficient	efficient	ADJ
taxlaw-8368	569	33	tax	tax	NOUN
taxlaw-8368	569	34	regime	regime	NOUN
taxlaw-8368	569	35	to	to	PART
taxlaw-8368	569	36	protect	protect	VERB
taxlaw-8368	569	37	its	its	PRON
taxlaw-8368	569	38	tax	tax	NOUN
taxlaw-8368	569	39	revenue	revenue	NOUN
taxlaw-8368	569	40	)	)	PUNCT
taxlaw-8368	569	41	;	;	PUNCT
taxlaw-8368	569	42	steven	steven	PROPN
taxlaw-8368	569	43	a.	a.	PROPN
taxlaw-8368	569	44	dean	dean	PROPN
taxlaw-8368	569	45	,	,	PUNCT
taxlaw-8368	569	46	fatca	fatca	PROPN
taxlaw-8368	569	47	,	,	PUNCT
taxlaw-8368	569	48	the	the	DET
taxlaw-8368	569	49	u.s	u.s	PROPN
taxlaw-8368	569	50	.	.	PROPN
taxlaw-8368	569	51	congressional	congressional	ADJ
taxlaw-8368	569	52	black	black	ADJ
taxlaw-8368	569	53	caucus	caucus	NOUN
taxlaw-8368	569	54	,	,	PUNCT
taxlaw-8368	569	55	and	and	CCONJ
taxlaw-8368	569	56	the	the	DET
taxlaw-8368	569	57	oecd	oecd	PROPN
taxlaw-8368	569	58	blacklist	blacklist	NOUN
taxlaw-8368	569	59	,	,	PUNCT
taxlaw-8368	569	60	99	99	NUM
taxlaw-8368	569	61	tax	tax	NOUN
taxlaw-8368	569	62	notes	note	NOUN
taxlaw-8368	569	63	int'l	int'l	ADP
taxlaw-8368	569	64	83	83	NUM
taxlaw-8368	569	65	(	(	PUNCT
taxlaw-8368	569	66	july	july	PROPN
taxlaw-8368	569	67	6	6	NUM
taxlaw-8368	569	68	,	,	PUNCT
taxlaw-8368	569	69	2020	2020	NUM
taxlaw-8368	569	70	)	)	PUNCT
taxlaw-8368	569	71	(	(	PUNCT
taxlaw-8368	569	72	discussing	discuss	VERB
taxlaw-8368	569	73	the	the	DET
taxlaw-8368	569	74	role	role	NOUN
taxlaw-8368	569	75	of	of	ADP
taxlaw-8368	569	76	the	the	DET
taxlaw-8368	569	77	congressional	congressional	ADJ
taxlaw-8368	569	78	black	black	ADJ
taxlaw-8368	569	79	caucus	caucus	NOUN
taxlaw-8368	569	80	in	in	ADP
taxlaw-8368	569	81	the	the	DET
taxlaw-8368	569	82	u.s	u.s	PROPN
taxlaw-8368	569	83	.	.	PROPN
taxlaw-8368	569	84	withdrawal	withdrawal	NOUN
taxlaw-8368	569	85	from	from	ADP
taxlaw-8368	569	86	the	the	DET
taxlaw-8368	569	87	oecd	oecd	PROPN
taxlaw-8368	569	88	project	project	NOUN
taxlaw-8368	569	89	on	on	ADP
taxlaw-8368	569	90	harmful	harmful	ADJ
taxlaw-8368	569	91	tax	tax	NOUN
taxlaw-8368	569	92	competition	competition	NOUN
taxlaw-8368	569	93	because	because	SCONJ
taxlaw-8368	569	94	of	of	ADP
taxlaw-8368	569	95	its	its	PRON
taxlaw-8368	569	96	adverse	adverse	ADJ
taxlaw-8368	569	97	effect	effect	NOUN
taxlaw-8368	569	98	on	on	ADP
taxlaw-8368	569	99	low	low	ADJ
taxlaw-8368	569	100	wealth	wealth	NOUN
taxlaw-8368	569	101	,	,	PUNCT
taxlaw-8368	569	102	predominantly	predominantly	ADV
taxlaw-8368	569	103	black	black	ADJ
taxlaw-8368	569	104	jurisdictions	jurisdiction	NOUN
taxlaw-8368	569	105	)	)	PUNCT
taxlaw-8368	569	106	.	.	PUNCT
taxlaw-8368	570	1	114	114	NUM
taxlaw-8368	570	2	christians	christians	PROPN
taxlaw-8368	570	3	&	&	CCONJ
taxlaw-8368	570	4	van	van	PROPN
taxlaw-8368	570	5	apeldoorn	apeldoorn	PROPN
taxlaw-8368	570	6	,	,	PUNCT
taxlaw-8368	570	7	supra	supra	PROPN
taxlaw-8368	570	8	note	note	NOUN
taxlaw-8368	570	9	32	32	NUM
taxlaw-8368	570	10	,	,	PUNCT
taxlaw-8368	570	11	at	at	ADP
taxlaw-8368	570	12	2	2	NUM
taxlaw-8368	570	13	.	.	SYM
taxlaw-8368	570	14	148	148	NUM
taxlaw-8368	570	15	columbia	columbia	PROPN
taxlaw-8368	570	16	journal	journal	NOUN
taxlaw-8368	570	17	of	of	ADP
taxlaw-8368	570	18	tax	tax	NOUN
taxlaw-8368	570	19	law	law	NOUN
taxlaw-8368	570	20	[	[	X
taxlaw-8368	570	21	vol	vol	NOUN
taxlaw-8368	570	22	.	.	PUNCT
taxlaw-8368	571	1	12:126	12:126	NUM
taxlaw-8368	571	2	more	more	ADJ
taxlaw-8368	571	3	inclusive	inclusive	ADJ
taxlaw-8368	571	4	of	of	ADP
taxlaw-8368	571	5	developing	develop	VERB
taxlaw-8368	571	6	countries,115	countries,115	PROPN
taxlaw-8368	571	7	although	although	SCONJ
taxlaw-8368	571	8	some	some	PRON
taxlaw-8368	571	9	believe	believe	VERB
taxlaw-8368	571	10	that	that	SCONJ
taxlaw-8368	571	11	the	the	DET
taxlaw-8368	571	12	only	only	ADJ
taxlaw-8368	571	13	way	way	NOUN
taxlaw-8368	571	14	to	to	PART
taxlaw-8368	571	15	achieve	achieve	VERB
taxlaw-8368	571	16	this	this	PRON
taxlaw-8368	571	17	is	be	AUX
taxlaw-8368	571	18	by	by	ADP
taxlaw-8368	571	19	overhauling	overhaul	VERB
taxlaw-8368	571	20	the	the	DET
taxlaw-8368	571	21	foundational	foundational	ADJ
taxlaw-8368	571	22	principles	principle	NOUN
taxlaw-8368	571	23	of	of	ADP
taxlaw-8368	571	24	the	the	DET
taxlaw-8368	571	25	existing	exist	VERB
taxlaw-8368	571	26	system	system	NOUN
taxlaw-8368	571	27	,	,	PUNCT
taxlaw-8368	571	28	which	which	PRON
taxlaw-8368	571	29	inherently	inherently	ADV
taxlaw-8368	571	30	favors	favor	VERB
taxlaw-8368	571	31	higher	high	ADJ
taxlaw-8368	571	32	income	income	NOUN
taxlaw-8368	571	33	countries	country	NOUN
taxlaw-8368	571	34	,	,	PUNCT
taxlaw-8368	571	35	and	and	CCONJ
taxlaw-8368	571	36	which	which	PRON
taxlaw-8368	571	37	beps	bep	VERB
taxlaw-8368	571	38	fails	fail	VERB
taxlaw-8368	571	39	to	to	PART
taxlaw-8368	571	40	do.116	do.116	VERB
taxlaw-8368	571	41	others	other	NOUN
taxlaw-8368	571	42	believe	believe	VERB
taxlaw-8368	571	43	that	that	SCONJ
taxlaw-8368	571	44	the	the	DET
taxlaw-8368	571	45	actions	action	NOUN
taxlaw-8368	571	46	may	may	AUX
taxlaw-8368	571	47	allow	allow	VERB
taxlaw-8368	571	48	for	for	ADP
taxlaw-8368	571	49	greater	great	ADJ
taxlaw-8368	571	50	source	source	NOUN
taxlaw-8368	571	51	-	-	PUNCT
taxlaw-8368	571	52	country	country	NOUN
taxlaw-8368	571	53	taxation	taxation	NOUN
taxlaw-8368	571	54	,	,	PUNCT
taxlaw-8368	571	55	which	which	PRON
taxlaw-8368	571	56	could	could	AUX
taxlaw-8368	571	57	be	be	AUX
taxlaw-8368	571	58	beneficial	beneficial	ADJ
taxlaw-8368	571	59	for	for	ADP
taxlaw-8368	571	60	developing	develop	VERB
taxlaw-8368	571	61	countries	country	NOUN
taxlaw-8368	571	62	that	that	PRON
taxlaw-8368	571	63	generally	generally	ADV
taxlaw-8368	571	64	are	be	AUX
taxlaw-8368	571	65	considered	consider	VERB
taxlaw-8368	571	66	source	source	NOUN
taxlaw-8368	571	67	countries	country	NOUN
taxlaw-8368	571	68	,	,	PUNCT
taxlaw-8368	571	69	provided	provide	VERB
taxlaw-8368	571	70	that	that	SCONJ
taxlaw-8368	571	71	the	the	DET
taxlaw-8368	571	72	necessary	necessary	ADJ
taxlaw-8368	571	73	multinational	multinational	ADJ
taxlaw-8368	571	74	consensus	consensus	NOUN
taxlaw-8368	571	75	on	on	ADP
taxlaw-8368	571	76	the	the	DET
taxlaw-8368	571	77	allocation	allocation	NOUN
taxlaw-8368	571	78	of	of	ADP
taxlaw-8368	571	79	taxing	tax	VERB
taxlaw-8368	571	80	rights	right	NOUN
taxlaw-8368	571	81	is	be	AUX
taxlaw-8368	571	82	forthcoming.117	forthcoming.117	ADJ
taxlaw-8368	571	83	action	action	NOUN
taxlaw-8368	571	84	13	13	NUM
taxlaw-8368	571	85	re	re	NOUN
taxlaw-8368	571	86	-	-	NOUN
taxlaw-8368	571	87	examines	examine	VERB
taxlaw-8368	571	88	transfer	transfer	NOUN
taxlaw-8368	571	89	pricing	pricing	NOUN
taxlaw-8368	571	90	documentation	documentation	NOUN
taxlaw-8368	571	91	and	and	CCONJ
taxlaw-8368	571	92	requires	require	VERB
taxlaw-8368	571	93	country	country	NOUN
taxlaw-8368	571	94	-	-	PUNCT
taxlaw-8368	571	95	bycountry	bycountry	NOUN
taxlaw-8368	571	96	reporting	reporting	NOUN
taxlaw-8368	571	97	.	.	PUNCT
taxlaw-8368	572	1	the	the	DET
taxlaw-8368	572	2	action	action	NOUN
taxlaw-8368	572	3	includes	include	VERB
taxlaw-8368	572	4	the	the	DET
taxlaw-8368	572	5	requirement	requirement	NOUN
taxlaw-8368	572	6	that	that	SCONJ
taxlaw-8368	572	7	mnes	mne	NOUN
taxlaw-8368	572	8	provide	provide	VERB
taxlaw-8368	572	9	relevant	relevant	ADJ
taxlaw-8368	572	10	governments	government	NOUN
taxlaw-8368	572	11	with	with	ADP
taxlaw-8368	572	12	the	the	DET
taxlaw-8368	572	13	information	information	NOUN
taxlaw-8368	572	14	necessary	necessary	ADJ
taxlaw-8368	572	15	to	to	PART
taxlaw-8368	572	16	correct	correct	VERB
taxlaw-8368	572	17	and	and	CCONJ
taxlaw-8368	572	18	fair	fair	ADJ
taxlaw-8368	572	19	allocation	allocation	NOUN
taxlaw-8368	572	20	of	of	ADP
taxlaw-8368	572	21	income	income	NOUN
taxlaw-8368	572	22	among	among	ADP
taxlaw-8368	572	23	states,118	states,118	PROPN
taxlaw-8368	572	24	while	while	SCONJ
taxlaw-8368	572	25	action	action	NOUN
taxlaw-8368	572	26	15	15	NUM
taxlaw-8368	572	27	contemplates	contemplate	VERB
taxlaw-8368	572	28	developing	develop	VERB
taxlaw-8368	572	29	a	a	DET
taxlaw-8368	572	30	multilateral	multilateral	ADJ
taxlaw-8368	572	31	instrument	instrument	NOUN
taxlaw-8368	572	32	to	to	PART
taxlaw-8368	572	33	synchronize	synchronize	VERB
taxlaw-8368	572	34	modification	modification	NOUN
taxlaw-8368	572	35	of	of	ADP
taxlaw-8368	572	36	existing	exist	VERB
taxlaw-8368	572	37	bilateral	bilateral	ADJ
taxlaw-8368	572	38	treaties	treaty	NOUN
taxlaw-8368	572	39	without	without	ADP
taxlaw-8368	572	40	the	the	DET
taxlaw-8368	572	41	need	need	NOUN
taxlaw-8368	572	42	to	to	PART
taxlaw-8368	572	43	renegotiate	renegotiate	VERB
taxlaw-8368	572	44	those	those	DET
taxlaw-8368	572	45	treaties.119	treaties.119	NOUN
taxlaw-8368	572	46	some	some	PRON
taxlaw-8368	572	47	consider	consider	VERB
taxlaw-8368	572	48	the	the	DET
taxlaw-8368	572	49	country	country	NOUN
taxlaw-8368	572	50	-	-	PUNCT
taxlaw-8368	572	51	by	by	ADP
taxlaw-8368	572	52	-	-	PUNCT
taxlaw-8368	572	53	country	country	NOUN
taxlaw-8368	572	54	reporting	reporting	NOUN
taxlaw-8368	572	55	recommendation	recommendation	NOUN
taxlaw-8368	572	56	innovative	innovative	ADJ
taxlaw-8368	572	57	and	and	CCONJ
taxlaw-8368	572	58	collaborative	collaborative	ADJ
taxlaw-8368	572	59	,	,	PUNCT
taxlaw-8368	572	60	as	as	SCONJ
taxlaw-8368	572	61	it	it	PRON
taxlaw-8368	572	62	enhances	enhance	VERB
taxlaw-8368	572	63	transparency	transparency	NOUN
taxlaw-8368	572	64	and	and	CCONJ
taxlaw-8368	572	65	allows	allow	VERB
taxlaw-8368	572	66	informed	informed	ADJ
taxlaw-8368	572	67	discussion	discussion	NOUN
taxlaw-8368	572	68	.	.	PUNCT
taxlaw-8368	573	1	120	120	NUM
taxlaw-8368	573	2	the	the	DET
taxlaw-8368	573	3	multilateral	multilateral	ADJ
taxlaw-8368	573	4	instrument	instrument	NOUN
taxlaw-8368	573	5	proposal	proposal	NOUN
taxlaw-8368	573	6	has	have	AUX
taxlaw-8368	573	7	been	be	AUX
taxlaw-8368	573	8	described	describe	VERB
taxlaw-8368	573	9	as	as	ADP
taxlaw-8368	573	10	almost	almost	ADV
taxlaw-8368	573	11	revolutionary	revolutionary	ADJ
taxlaw-8368	573	12	given	give	VERB
taxlaw-8368	573	13	the	the	DET
taxlaw-8368	573	14	current	current	ADJ
taxlaw-8368	573	15	predominantly	predominantly	ADV
taxlaw-8368	573	16	bilateral	bilateral	ADJ
taxlaw-8368	573	17	tax	tax	NOUN
taxlaw-8368	573	18	treaty	treaty	NOUN
taxlaw-8368	573	19	regimes	regime	NOUN
taxlaw-8368	573	20	,	,	PUNCT
taxlaw-8368	573	21	and	and	CCONJ
taxlaw-8368	573	22	some	some	PRON
taxlaw-8368	573	23	have	have	AUX
taxlaw-8368	573	24	argued	argue	VERB
taxlaw-8368	573	25	that	that	SCONJ
taxlaw-8368	573	26	success	success	NOUN
taxlaw-8368	573	27	of	of	ADP
taxlaw-8368	573	28	this	this	DET
taxlaw-8368	573	29	proposal	proposal	NOUN
taxlaw-8368	573	30	would	would	AUX
taxlaw-8368	573	31	be	be	AUX
taxlaw-8368	573	32	sufficient	sufficient	ADJ
taxlaw-8368	573	33	to	to	PART
taxlaw-8368	573	34	qualify	qualify	VERB
taxlaw-8368	573	35	the	the	DET
taxlaw-8368	573	36	beps	bep	NOUN
taxlaw-8368	573	37	project	project	NOUN
taxlaw-8368	573	38	as	as	ADP
taxlaw-8368	573	39	a	a	DET
taxlaw-8368	573	40	success	success	NOUN
taxlaw-8368	573	41	,	,	PUNCT
taxlaw-8368	573	42	regardless	regardless	ADV
taxlaw-8368	573	43	of	of	ADP
taxlaw-8368	573	44	the	the	DET
taxlaw-8368	573	45	success	success	NOUN
taxlaw-8368	573	46	or	or	CCONJ
taxlaw-8368	573	47	failure	failure	NOUN
taxlaw-8368	573	48	of	of	ADP
taxlaw-8368	573	49	the	the	DET
taxlaw-8368	573	50	other	other	ADJ
taxlaw-8368	573	51	actions.121	actions.121	NUM
taxlaw-8368	573	52	b.	b.	PROPN
taxlaw-8368	573	53	globe	globe	PROPN
taxlaw-8368	573	54	–	–	PUNCT
taxlaw-8368	573	55	minimum	minimum	ADJ
taxlaw-8368	573	56	tax	tax	NOUN
taxlaw-8368	573	57	and	and	CCONJ
taxlaw-8368	573	58	base	base	NOUN
taxlaw-8368	573	59	erosion	erosion	NOUN
taxlaw-8368	573	60	following	follow	VERB
taxlaw-8368	573	61	concern	concern	NOUN
taxlaw-8368	573	62	and	and	CCONJ
taxlaw-8368	573	63	criticism	criticism	NOUN
taxlaw-8368	573	64	that	that	SCONJ
taxlaw-8368	573	65	the	the	DET
taxlaw-8368	573	66	beps	beps	ADJ
taxlaw-8368	573	67	final	final	ADJ
taxlaw-8368	573	68	actions	action	NOUN
taxlaw-8368	573	69	do	do	AUX
taxlaw-8368	573	70	not	not	PART
taxlaw-8368	573	71	go	go	VERB
taxlaw-8368	573	72	far	far	ADV
taxlaw-8368	573	73	enough	enough	ADV
taxlaw-8368	573	74	in	in	ADP
taxlaw-8368	573	75	addressing	address	VERB
taxlaw-8368	573	76	the	the	DET
taxlaw-8368	573	77	issues	issue	NOUN
taxlaw-8368	573	78	of	of	ADP
taxlaw-8368	573	79	profit	profit	NOUN
taxlaw-8368	573	80	shifting	shifting	NOUN
taxlaw-8368	573	81	,	,	PUNCT
taxlaw-8368	573	82	the	the	DET
taxlaw-8368	573	83	oecd	oecd	PROPN
taxlaw-8368	573	84	responded	respond	VERB
taxlaw-8368	573	85	with	with	ADP
taxlaw-8368	573	86	the	the	DET
taxlaw-8368	573	87	globe	globe	NOUN
taxlaw-8368	573	88	proposal	proposal	NOUN
taxlaw-8368	573	89	.	.	PUNCT
taxlaw-8368	574	1	pillar	pillar	VERB
taxlaw-8368	574	2	one	one	NUM
taxlaw-8368	574	3	of	of	ADP
taxlaw-8368	574	4	globe	globe	NOUN
taxlaw-8368	574	5	concerns	concern	VERB
taxlaw-8368	574	6	the	the	DET
taxlaw-8368	574	7	allocation	allocation	NOUN
taxlaw-8368	574	8	of	of	ADP
taxlaw-8368	574	9	tax	tax	NOUN
taxlaw-8368	574	10	rights	right	NOUN
taxlaw-8368	574	11	among	among	ADP
taxlaw-8368	574	12	jurisdictions	jurisdiction	NOUN
taxlaw-8368	574	13	,	,	PUNCT
taxlaw-8368	574	14	and	and	CCONJ
taxlaw-8368	574	15	pillar	pillar	VERB
taxlaw-8368	574	16	two	two	NUM
taxlaw-8368	574	17	imposes	impose	VERB
taxlaw-8368	574	18	two	two	NUM
taxlaw-8368	574	19	new	new	ADJ
taxlaw-8368	574	20	taxes	taxis	NOUN
taxlaw-8368	574	21	:	:	PUNCT
taxlaw-8368	574	22	a	a	DET
taxlaw-8368	574	23	global	global	ADJ
taxlaw-8368	574	24	minimum	minimum	ADJ
taxlaw-8368	574	25	tax	tax	NOUN
taxlaw-8368	574	26	on	on	ADP
taxlaw-8368	574	27	corporate	corporate	ADJ
taxlaw-8368	574	28	profits	profit	NOUN
taxlaw-8368	574	29	and	and	CCONJ
taxlaw-8368	574	30	a	a	DET
taxlaw-8368	574	31	tax	tax	NOUN
taxlaw-8368	574	32	on	on	ADP
taxlaw-8368	574	33	base	base	NOUN
taxlaw-8368	574	34	eroding	erode	VERB
taxlaw-8368	574	35	payments.122	payments.122	NOUN
taxlaw-8368	574	36	encompassed	encompass	VERB
taxlaw-8368	574	37	within	within	ADP
taxlaw-8368	574	38	the	the	DET
taxlaw-8368	574	39	global	global	ADJ
taxlaw-8368	574	40	minimum	minimum	ADJ
taxlaw-8368	574	41	tax	tax	NOUN
taxlaw-8368	574	42	is	be	AUX
taxlaw-8368	574	43	an	an	DET
taxlaw-8368	574	44	income	income	NOUN
taxlaw-8368	574	45	inclusion	inclusion	NOUN
taxlaw-8368	574	46	rule	rule	NOUN
taxlaw-8368	574	47	,	,	PUNCT
taxlaw-8368	574	48	implementing	implement	VERB
taxlaw-8368	574	49	a	a	DET
taxlaw-8368	574	50	supplementary	supplementary	ADJ
taxlaw-8368	574	51	tax	tax	NOUN
taxlaw-8368	574	52	on	on	ADP
taxlaw-8368	574	53	the	the	DET
taxlaw-8368	574	54	income	income	NOUN
taxlaw-8368	574	55	of	of	ADP
taxlaw-8368	574	56	foreign	foreign	ADJ
taxlaw-8368	574	57	entities	entity	NOUN
taxlaw-8368	574	58	where	where	SCONJ
taxlaw-8368	574	59	the	the	DET
taxlaw-8368	574	60	income	income	NOUN
taxlaw-8368	574	61	otherwise	otherwise	ADV
taxlaw-8368	574	62	would	would	AUX
taxlaw-8368	574	63	be	be	AUX
taxlaw-8368	574	64	subject	subject	ADJ
taxlaw-8368	574	65	to	to	ADP
taxlaw-8368	574	66	a	a	DET
taxlaw-8368	574	67	tax	tax	NOUN
taxlaw-8368	574	68	below	below	ADP
taxlaw-8368	574	69	the	the	DET
taxlaw-8368	574	70	effective	effective	ADJ
taxlaw-8368	574	71	minimum	minimum	ADJ
taxlaw-8368	574	72	rate	rate	NOUN
taxlaw-8368	574	73	.	.	PUNCT
taxlaw-8368	575	1	the	the	DET
taxlaw-8368	575	2	minimum	minimum	ADJ
taxlaw-8368	575	3	tax	tax	NOUN
taxlaw-8368	575	4	also	also	ADV
taxlaw-8368	575	5	would	would	AUX
taxlaw-8368	575	6	allow	allow	VERB
taxlaw-8368	575	7	residence	residence	NOUN
taxlaw-8368	575	8	jurisdictions	jurisdiction	NOUN
taxlaw-8368	575	9	to	to	PART
taxlaw-8368	575	10	switch	switch	VERB
taxlaw-8368	575	11	from	from	ADP
taxlaw-8368	575	12	an	an	DET
taxlaw-8368	575	13	exemption	exemption	NOUN
taxlaw-8368	575	14	to	to	ADP
taxlaw-8368	575	15	a	a	DET
taxlaw-8368	575	16	credit	credit	NOUN
taxlaw-8368	575	17	method	method	NOUN
taxlaw-8368	575	18	when	when	SCONJ
taxlaw-8368	575	19	profits	profit	NOUN
taxlaw-8368	575	20	attributable	attributable	ADJ
taxlaw-8368	575	21	to	to	ADP
taxlaw-8368	575	22	a	a	DET
taxlaw-8368	575	23	permanent	permanent	ADJ
taxlaw-8368	575	24	establishment	establishment	NOUN
taxlaw-8368	575	25	are	be	AUX
taxlaw-8368	575	26	subject	subject	ADJ
taxlaw-8368	575	27	to	to	ADP
taxlaw-8368	575	28	an	an	DET
taxlaw-8368	575	29	effective	effective	ADJ
taxlaw-8368	575	30	rate	rate	NOUN
taxlaw-8368	575	31	below	below	ADP
taxlaw-8368	575	32	the	the	DET
taxlaw-8368	575	33	minimum	minimum	ADJ
taxlaw-8368	575	34	rate.123	rate.123	NOUN
taxlaw-8368	575	35	functionally	functionally	ADV
taxlaw-8368	575	36	,	,	PUNCT
taxlaw-8368	575	37	the	the	DET
taxlaw-8368	575	38	minimum	minimum	ADJ
taxlaw-8368	575	39	tax	tax	NOUN
taxlaw-8368	575	40	would	would	AUX
taxlaw-8368	575	41	resemble	resemble	VERB
taxlaw-8368	575	42	the	the	DET
taxlaw-8368	575	43	existing	exist	VERB
taxlaw-8368	575	44	u.s	u.s	PROPN
taxlaw-8368	575	45	.	.	PROPN
taxlaw-8368	575	46	worldwide	worldwide	PROPN
taxlaw-8368	575	47	taxation	taxation	NOUN
taxlaw-8368	575	48	system	system	NOUN
taxlaw-8368	575	49	under	under	ADP
taxlaw-8368	575	50	which	which	PRON
taxlaw-8368	575	51	u.s	u.s	PROPN
taxlaw-8368	575	52	.	.	PROPN
taxlaw-8368	575	53	persons	person	NOUN
taxlaw-8368	575	54	are	be	AUX
taxlaw-8368	575	55	taxable	taxable	ADJ
taxlaw-8368	575	56	on	on	ADP
taxlaw-8368	575	57	their	their	PRON
taxlaw-8368	575	58	worldwide	worldwide	ADJ
taxlaw-8368	575	59	115	115	NUM
taxlaw-8368	575	60	oecd	oecd	PROPN
taxlaw-8368	575	61	,	,	PUNCT
taxlaw-8368	575	62	public	public	ADJ
taxlaw-8368	575	63	consultation	consultation	NOUN
taxlaw-8368	575	64	document	document	NOUN
taxlaw-8368	575	65	:	:	PUNCT
taxlaw-8368	575	66	secretariat	secretariat	NOUN
taxlaw-8368	575	67	proposal	proposal	NOUN
taxlaw-8368	575	68	for	for	ADP
taxlaw-8368	575	69	a	a	DET
taxlaw-8368	575	70	“	"	PUNCT
taxlaw-8368	575	71	unified	unified	ADJ
taxlaw-8368	575	72	approach	approach	NOUN
taxlaw-8368	575	73	”	"	PUNCT
taxlaw-8368	575	74	under	under	ADP
taxlaw-8368	575	75	pillar	pillar	NOUN
taxlaw-8368	575	76	one	one	NUM
taxlaw-8368	575	77	6	6	NUM
taxlaw-8368	575	78	(	(	PUNCT
taxlaw-8368	575	79	2019	2019	NUM
taxlaw-8368	575	80	)	)	PUNCT
taxlaw-8368	575	81	,	,	PUNCT
taxlaw-8368	575	82	https://www.oecd.org/tax/beps/public-consultationdocument-secretariat-proposal-unified-approach-pillar-one.pdf	https://www.oecd.org/tax/beps/public-consultationdocument-secretariat-proposal-unified-approach-pillar-one.pdf	NOUN
taxlaw-8368	576	1	[	[	X
taxlaw-8368	576	2	https://perma.cc/5dkw-6ely	https://perma.cc/5dkw-6ely	ADJ
taxlaw-8368	576	3	]	]	X
taxlaw-8368	576	4	.	.	PUNCT
taxlaw-8368	577	1	116	116	NUM
taxlaw-8368	577	2	see	see	VERB
taxlaw-8368	577	3	herzfeld	herzfeld	NOUN
taxlaw-8368	577	4	,	,	PUNCT
taxlaw-8368	577	5	supra	supra	PROPN
taxlaw-8368	577	6	note	note	PROPN
taxlaw-8368	577	7	113	113	NUM
taxlaw-8368	577	8	.	.	PUNCT
taxlaw-8368	578	1	117	117	NUM
taxlaw-8368	578	2	david	david	PROPN
taxlaw-8368	578	3	spencer	spencer	PROPN
taxlaw-8368	578	4	,	,	PUNCT
taxlaw-8368	578	5	beps	bep	NOUN
taxlaw-8368	578	6	and	and	CCONJ
taxlaw-8368	578	7	allocation	allocation	NOUN
taxlaw-8368	578	8	of	of	ADP
taxlaw-8368	578	9	taxing	tax	VERB
taxlaw-8368	578	10	rights	right	NOUN
taxlaw-8368	578	11	,	,	PUNCT
taxlaw-8368	578	12	29	29	NUM
taxlaw-8368	578	13	j.	j.	PROPN
taxlaw-8368	578	14	int’l	int’l	NUM
taxlaw-8368	578	15	tax’n	tax’n	NUM
taxlaw-8368	578	16	143	143	NUM
taxlaw-8368	578	17	,	,	PUNCT
taxlaw-8368	578	18	155	155	NUM
taxlaw-8368	578	19	(	(	PUNCT
taxlaw-8368	578	20	2018	2018	NUM
taxlaw-8368	578	21	)	)	PUNCT
taxlaw-8368	578	22	.	.	PUNCT
taxlaw-8368	579	1	118	118	NUM
taxlaw-8368	579	2	see	see	VERB
taxlaw-8368	579	3	action	action	NOUN
taxlaw-8368	579	4	13	13	NUM
taxlaw-8368	579	5	,	,	PUNCT
taxlaw-8368	579	6	supra	supra	PROPN
taxlaw-8368	579	7	note	note	NOUN
taxlaw-8368	579	8	108	108	NUM
taxlaw-8368	579	9	,	,	PUNCT
taxlaw-8368	579	10	at	at	ADP
taxlaw-8368	579	11	23	23	NUM
taxlaw-8368	579	12	.	.	PUNCT
taxlaw-8368	580	1	119	119	NUM
taxlaw-8368	580	2	see	see	VERB
taxlaw-8368	580	3	action	action	NOUN
taxlaw-8368	580	4	15	15	NUM
taxlaw-8368	580	5	,	,	PUNCT
taxlaw-8368	580	6	supra	supra	NOUN
taxlaw-8368	580	7	note	note	NOUN
taxlaw-8368	580	8	110	110	NUM
taxlaw-8368	580	9	.	.	PUNCT
taxlaw-8368	581	1	120	120	NUM
taxlaw-8368	581	2	yariv	yariv	PROPN
taxlaw-8368	581	3	brauner	brauner	NOUN
taxlaw-8368	581	4	,	,	PUNCT
taxlaw-8368	581	5	what	what	PRON
taxlaw-8368	581	6	the	the	DET
taxlaw-8368	581	7	beps	bep	NOUN
taxlaw-8368	581	8	?	?	PUNCT
taxlaw-8368	582	1	16	16	NUM
taxlaw-8368	582	2	fla	fla	PROPN
taxlaw-8368	582	3	.	.	PUNCT
taxlaw-8368	583	1	tax	tax	PROPN
taxlaw-8368	583	2	rev	rev	PROPN
taxlaw-8368	583	3	.	.	PROPN
taxlaw-8368	583	4	55	55	NUM
taxlaw-8368	583	5	,	,	PUNCT
taxlaw-8368	583	6	104	104	NUM
taxlaw-8368	583	7	-	-	SYM
taxlaw-8368	583	8	05	05	NUM
taxlaw-8368	583	9	(	(	PUNCT
taxlaw-8368	583	10	2014	2014	NUM
taxlaw-8368	583	11	)	)	PUNCT
taxlaw-8368	583	12	.	.	PUNCT
taxlaw-8368	584	1	but	but	CCONJ
taxlaw-8368	584	2	see	see	VERB
taxlaw-8368	584	3	devereux	devereux	PROPN
taxlaw-8368	584	4	&	&	CCONJ
taxlaw-8368	584	5	vella	vella	PROPN
taxlaw-8368	584	6	,	,	PUNCT
taxlaw-8368	584	7	supra	supra	PROPN
taxlaw-8368	584	8	note	note	PROPN
taxlaw-8368	584	9	113	113	NUM
taxlaw-8368	584	10	,	,	PUNCT
taxlaw-8368	584	11	at	at	ADP
taxlaw-8368	584	12	461	461	NUM
taxlaw-8368	584	13	-	-	SYM
taxlaw-8368	584	14	62	62	NUM
taxlaw-8368	584	15	(	(	PUNCT
taxlaw-8368	584	16	noting	note	VERB
taxlaw-8368	584	17	that	that	SCONJ
taxlaw-8368	584	18	the	the	DET
taxlaw-8368	584	19	information	information	NOUN
taxlaw-8368	584	20	is	be	AUX
taxlaw-8368	584	21	only	only	ADV
taxlaw-8368	584	22	to	to	PART
taxlaw-8368	584	23	be	be	AUX
taxlaw-8368	584	24	disclosed	disclose	VERB
taxlaw-8368	584	25	to	to	ADP
taxlaw-8368	584	26	tax	tax	NOUN
taxlaw-8368	584	27	authorities	authority	NOUN
taxlaw-8368	584	28	and	and	CCONJ
taxlaw-8368	584	29	not	not	PART
taxlaw-8368	584	30	the	the	DET
taxlaw-8368	584	31	public	public	NOUN
taxlaw-8368	584	32	,	,	PUNCT
taxlaw-8368	584	33	therefore	therefore	ADV
taxlaw-8368	584	34	reducing	reduce	VERB
taxlaw-8368	584	35	its	its	PRON
taxlaw-8368	584	36	transparency	transparency	NOUN
taxlaw-8368	584	37	)	)	PUNCT
taxlaw-8368	584	38	.	.	PUNCT
taxlaw-8368	585	1	121	121	NUM
taxlaw-8368	585	2	brauner	brauner	NOUN
taxlaw-8368	585	3	,	,	PUNCT
taxlaw-8368	585	4	supra	supra	PROPN
taxlaw-8368	585	5	note	note	NOUN
taxlaw-8368	585	6	120	120	NUM
taxlaw-8368	585	7	,	,	PUNCT
taxlaw-8368	585	8	at	at	ADP
taxlaw-8368	585	9	107	107	NUM
taxlaw-8368	585	10	.	.	PUNCT
taxlaw-8368	586	1	see	see	VERB
taxlaw-8368	586	2	also	also	ADV
taxlaw-8368	586	3	rasmus	rasmus	PROPN
taxlaw-8368	586	4	corlin	corlin	PROPN
taxlaw-8368	586	5	christensen	christensen	PROPN
taxlaw-8368	586	6	&	&	CCONJ
taxlaw-8368	586	7	martin	martin	PROPN
taxlaw-8368	586	8	hearson	hearson	PROPN
taxlaw-8368	586	9	,	,	PUNCT
taxlaw-8368	586	10	the	the	DET
taxlaw-8368	586	11	new	new	ADJ
taxlaw-8368	586	12	politics	politic	NOUN
taxlaw-8368	586	13	of	of	ADP
taxlaw-8368	586	14	global	global	ADJ
taxlaw-8368	586	15	tax	tax	NOUN
taxlaw-8368	586	16	governance	governance	NOUN
taxlaw-8368	586	17	:	:	PUNCT
taxlaw-8368	586	18	taking	take	VERB
taxlaw-8368	586	19	stock	stock	NOUN
taxlaw-8368	586	20	a	a	DET
taxlaw-8368	586	21	decade	decade	NOUN
taxlaw-8368	586	22	after	after	ADP
taxlaw-8368	586	23	the	the	DET
taxlaw-8368	586	24	financial	financial	ADJ
taxlaw-8368	586	25	crisis	crisis	NOUN
taxlaw-8368	586	26	,	,	PUNCT
taxlaw-8368	586	27	26	26	NUM
taxlaw-8368	586	28	rev	rev	VERB
taxlaw-8368	586	29	.	.	PROPN
taxlaw-8368	586	30	int’l	int’l	NUM
taxlaw-8368	586	31	pol	pol	PROPN
taxlaw-8368	586	32	.	.	PUNCT
taxlaw-8368	587	1	econ	econ	PROPN
taxlaw-8368	587	2	.	.	PUNCT
taxlaw-8368	588	1	1068	1068	NUM
taxlaw-8368	588	2	,	,	PUNCT
taxlaw-8368	588	3	1077	1077	NUM
taxlaw-8368	588	4	(	(	PUNCT
taxlaw-8368	588	5	2019	2019	NUM
taxlaw-8368	588	6	)	)	PUNCT
taxlaw-8368	589	1	(	(	PUNCT
taxlaw-8368	589	2	noting	note	VERB
taxlaw-8368	589	3	that	that	SCONJ
taxlaw-8368	589	4	the	the	DET
taxlaw-8368	589	5	multilateral	multilateral	ADJ
taxlaw-8368	589	6	instrument	instrument	NOUN
taxlaw-8368	589	7	is	be	AUX
taxlaw-8368	589	8	the	the	DET
taxlaw-8368	589	9	result	result	NOUN
taxlaw-8368	589	10	of	of	ADP
taxlaw-8368	589	11	deeper	deep	ADJ
taxlaw-8368	589	12	and	and	CCONJ
taxlaw-8368	589	13	broader	broad	ADJ
taxlaw-8368	589	14	sovereignty	sovereignty	NOUN
taxlaw-8368	589	15	-	-	PUNCT
taxlaw-8368	589	16	constraining	constrain	VERB
taxlaw-8368	589	17	effects	effect	NOUN
taxlaw-8368	589	18	than	than	ADP
taxlaw-8368	589	19	ever	ever	ADV
taxlaw-8368	589	20	before	before	ADV
taxlaw-8368	589	21	)	)	PUNCT
taxlaw-8368	589	22	.	.	PUNCT
taxlaw-8368	590	1	122	122	NUM
taxlaw-8368	590	2	see	see	VERB
taxlaw-8368	590	3	oecd	oecd	PROPN
taxlaw-8368	590	4	/	/	SYM
taxlaw-8368	590	5	g20	g20	NOUN
taxlaw-8368	590	6	inclusive	inclusive	ADJ
taxlaw-8368	590	7	framework	framework	NOUN
taxlaw-8368	590	8	on	on	ADP
taxlaw-8368	590	9	beps	bep	NOUN
taxlaw-8368	590	10	,	,	PUNCT
taxlaw-8368	590	11	oecd	oecd	PROPN
taxlaw-8368	590	12	,	,	PUNCT
taxlaw-8368	590	13	programme	programme	NOUN
taxlaw-8368	590	14	of	of	ADP
taxlaw-8368	590	15	work	work	NOUN
taxlaw-8368	590	16	to	to	PART
taxlaw-8368	590	17	develop	develop	VERB
taxlaw-8368	590	18	a	a	DET
taxlaw-8368	590	19	consensus	consensus	NOUN
taxlaw-8368	590	20	solution	solution	NOUN
taxlaw-8368	590	21	to	to	ADP
taxlaw-8368	590	22	the	the	DET
taxlaw-8368	590	23	tax	tax	NOUN
taxlaw-8368	590	24	challenges	challenge	NOUN
taxlaw-8368	590	25	arising	arise	VERB
taxlaw-8368	590	26	from	from	ADP
taxlaw-8368	590	27	the	the	DET
taxlaw-8368	590	28	digitalisation	digitalisation	NOUN
taxlaw-8368	590	29	of	of	ADP
taxlaw-8368	590	30	the	the	DET
taxlaw-8368	590	31	economy	economy	NOUN
taxlaw-8368	590	32	(	(	PUNCT
taxlaw-8368	590	33	2019	2019	NUM
taxlaw-8368	590	34	)	)	PUNCT
taxlaw-8368	591	1	[	[	X
taxlaw-8368	591	2	hereinafter	hereinafter	NOUN
taxlaw-8368	591	3	oecd	oecd	PROPN
taxlaw-8368	591	4	/	/	SYM
taxlaw-8368	591	5	g20	g20	NOUN
taxlaw-8368	591	6	inclusive	inclusive	ADJ
taxlaw-8368	591	7	framework	framework	NOUN
taxlaw-8368	591	8	on	on	ADP
taxlaw-8368	591	9	beps	bep	NOUN
taxlaw-8368	591	10	]	]	PUNCT
taxlaw-8368	591	11	.	.	PUNCT
taxlaw-8368	592	1	123	123	NUM
taxlaw-8368	592	2	oecd	oecd	NOUN
taxlaw-8368	592	3	,	,	PUNCT
taxlaw-8368	592	4	public	public	ADJ
taxlaw-8368	592	5	consultation	consultation	NOUN
taxlaw-8368	592	6	document	document	NOUN
taxlaw-8368	592	7	global	global	ADJ
taxlaw-8368	592	8	anti	anti	ADJ
taxlaw-8368	592	9	-	-	ADJ
taxlaw-8368	592	10	base	base	ADJ
taxlaw-8368	592	11	erosion	erosion	NOUN
taxlaw-8368	592	12	proposal	proposal	NOUN
taxlaw-8368	592	13	(	(	PUNCT
taxlaw-8368	592	14	globe	globe	NOUN
taxlaw-8368	592	15	)	)	PUNCT
taxlaw-8368	592	16	(	(	PUNCT
taxlaw-8368	592	17	pillar	pillar	NOUN
taxlaw-8368	592	18	two	two	NUM
taxlaw-8368	592	19	):	):	PUNCT
taxlaw-8368	592	20	tax	tax	NOUN
taxlaw-8368	592	21	challenges	challenge	NOUN
taxlaw-8368	592	22	arising	arise	VERB
taxlaw-8368	592	23	from	from	ADP
taxlaw-8368	592	24	the	the	DET
taxlaw-8368	592	25	digitalization	digitalization	NOUN
taxlaw-8368	592	26	of	of	ADP
taxlaw-8368	592	27	the	the	DET
taxlaw-8368	592	28	economy	economy	NOUN
taxlaw-8368	592	29	6	6	NUM
taxlaw-8368	592	30	(	(	PUNCT
taxlaw-8368	592	31	2019	2019	NUM
taxlaw-8368	592	32	)	)	PUNCT
taxlaw-8368	593	1	[	[	X
taxlaw-8368	593	2	hereinafter	hereinafter	NOUN
taxlaw-8368	593	3	globe	globe	NOUN
taxlaw-8368	593	4	pillar	pillar	NOUN
taxlaw-8368	593	5	two	two	NUM
taxlaw-8368	593	6	public	public	ADJ
taxlaw-8368	593	7	consultation	consultation	NOUN
taxlaw-8368	593	8	]	]	PUNCT
taxlaw-8368	593	9	.	.	PUNCT
taxlaw-8368	593	10	2021	2021	NUM
taxlaw-8368	593	11	]	]	PUNCT
taxlaw-8368	593	12	uniform	uniform	ADJ
taxlaw-8368	593	13	international	international	ADJ
taxlaw-8368	593	14	tax	tax	NOUN
taxlaw-8368	593	15	collection	collection	NOUN
taxlaw-8368	593	16	and	and	CCONJ
taxlaw-8368	593	17	distribution	distribution	NOUN
taxlaw-8368	593	18	149	149	NUM
taxlaw-8368	593	19	income	income	NOUN
taxlaw-8368	593	20	in	in	ADP
taxlaw-8368	593	21	the	the	DET
taxlaw-8368	593	22	u.s.124	u.s.124	NOUN
taxlaw-8368	593	23	but	but	CCONJ
taxlaw-8368	593	24	the	the	DET
taxlaw-8368	593	25	u.s	u.s	PROPN
taxlaw-8368	593	26	.	.	PROPN
taxlaw-8368	593	27	tax	tax	NOUN
taxlaw-8368	593	28	is	be	AUX
taxlaw-8368	593	29	reduced	reduce	VERB
taxlaw-8368	593	30	through	through	ADP
taxlaw-8368	593	31	a	a	DET
taxlaw-8368	593	32	tax	tax	NOUN
taxlaw-8368	593	33	credit	credit	NOUN
taxlaw-8368	593	34	by	by	ADP
taxlaw-8368	593	35	the	the	DET
taxlaw-8368	593	36	tax	tax	NOUN
taxlaw-8368	593	37	properly	properly	ADV
taxlaw-8368	593	38	payable	payable	ADJ
taxlaw-8368	593	39	to	to	ADP
taxlaw-8368	593	40	the	the	DET
taxlaw-8368	593	41	source	source	NOUN
taxlaw-8368	593	42	jurisdiction.125	jurisdiction.125	CCONJ
taxlaw-8368	593	43	the	the	DET
taxlaw-8368	593	44	globe	globe	NOUN
taxlaw-8368	593	45	tax	tax	NOUN
taxlaw-8368	593	46	on	on	ADP
taxlaw-8368	593	47	base	base	NOUN
taxlaw-8368	593	48	eroding	erode	VERB
taxlaw-8368	593	49	payments	payment	NOUN
taxlaw-8368	593	50	includes	include	VERB
taxlaw-8368	593	51	an	an	DET
taxlaw-8368	593	52	undertaxed	undertaxed	ADJ
taxlaw-8368	593	53	payments	payment	NOUN
taxlaw-8368	593	54	rule	rule	NOUN
taxlaw-8368	593	55	.	.	PUNCT
taxlaw-8368	594	1	that	that	DET
taxlaw-8368	594	2	rule	rule	NOUN
taxlaw-8368	594	3	denies	deny	VERB
taxlaw-8368	594	4	a	a	DET
taxlaw-8368	594	5	deduction	deduction	NOUN
taxlaw-8368	594	6	or	or	CCONJ
taxlaw-8368	594	7	imposes	impose	VERB
taxlaw-8368	594	8	a	a	DET
taxlaw-8368	594	9	tax	tax	NOUN
taxlaw-8368	594	10	at	at	ADP
taxlaw-8368	594	11	the	the	DET
taxlaw-8368	594	12	payment	payment	NOUN
taxlaw-8368	594	13	’s	’s	PART
taxlaw-8368	594	14	source	source	NOUN
taxlaw-8368	594	15	if	if	SCONJ
taxlaw-8368	594	16	the	the	DET
taxlaw-8368	594	17	payment	payment	NOUN
taxlaw-8368	594	18	is	be	AUX
taxlaw-8368	594	19	to	to	ADP
taxlaw-8368	594	20	a	a	DET
taxlaw-8368	594	21	party	party	NOUN
taxlaw-8368	594	22	related	relate	VERB
taxlaw-8368	594	23	to	to	ADP
taxlaw-8368	594	24	the	the	DET
taxlaw-8368	594	25	payer	payer	NOUN
taxlaw-8368	594	26	and	and	CCONJ
taxlaw-8368	594	27	the	the	DET
taxlaw-8368	594	28	payment	payment	NOUN
taxlaw-8368	594	29	is	be	AUX
taxlaw-8368	594	30	not	not	PART
taxlaw-8368	594	31	subject	subject	ADJ
taxlaw-8368	594	32	to	to	ADP
taxlaw-8368	594	33	the	the	DET
taxlaw-8368	594	34	specified	specify	VERB
taxlaw-8368	594	35	minimum	minimum	ADJ
taxlaw-8368	594	36	tax	tax	NOUN
taxlaw-8368	594	37	rate	rate	NOUN
taxlaw-8368	594	38	where	where	SCONJ
taxlaw-8368	594	39	it	it	PRON
taxlaw-8368	594	40	is	be	AUX
taxlaw-8368	594	41	received	receive	VERB
taxlaw-8368	594	42	.	.	PUNCT
taxlaw-8368	595	1	this	this	DET
taxlaw-8368	595	2	aspect	aspect	NOUN
taxlaw-8368	595	3	of	of	ADP
taxlaw-8368	595	4	the	the	DET
taxlaw-8368	595	5	globe	globe	NOUN
taxlaw-8368	595	6	tax	tax	NOUN
taxlaw-8368	595	7	proposal	proposal	NOUN
taxlaw-8368	595	8	operates	operate	VERB
taxlaw-8368	595	9	similarly	similarly	ADV
taxlaw-8368	595	10	to	to	ADP
taxlaw-8368	595	11	the	the	DET
taxlaw-8368	595	12	base	base	NOUN
taxlaw-8368	595	13	erosion	erosion	NOUN
taxlaw-8368	595	14	anti	anti	ADJ
taxlaw-8368	595	15	-	-	ADJ
taxlaw-8368	595	16	avoidance	avoidance	ADJ
taxlaw-8368	595	17	minimum	minimum	ADJ
taxlaw-8368	595	18	tax	tax	NOUN
taxlaw-8368	595	19	the	the	DET
taxlaw-8368	595	20	u.s	u.s	PROPN
taxlaw-8368	595	21	.	.	PROPN
taxlaw-8368	595	22	enacted	enact	VERB
taxlaw-8368	595	23	in	in	ADP
taxlaw-8368	595	24	2017.126	2017.126	NUM
taxlaw-8368	595	25	in	in	ADP
taxlaw-8368	595	26	addition	addition	NOUN
taxlaw-8368	595	27	,	,	PUNCT
taxlaw-8368	595	28	the	the	DET
taxlaw-8368	595	29	globe	globe	NOUN
taxlaw-8368	595	30	tax	tax	NOUN
taxlaw-8368	595	31	more	more	ADV
taxlaw-8368	595	32	generally	generally	ADV
taxlaw-8368	595	33	denies	deny	VERB
taxlaw-8368	595	34	treaty	treaty	NOUN
taxlaw-8368	595	35	benefits	benefit	NOUN
taxlaw-8368	595	36	such	such	ADJ
taxlaw-8368	595	37	as	as	ADP
taxlaw-8368	595	38	a	a	DET
taxlaw-8368	595	39	reduced	reduced	ADJ
taxlaw-8368	595	40	withholding	withholding	NOUN
taxlaw-8368	595	41	rate	rate	NOUN
taxlaw-8368	595	42	if	if	SCONJ
taxlaw-8368	595	43	a	a	DET
taxlaw-8368	595	44	payment	payment	NOUN
taxlaw-8368	595	45	does	do	AUX
taxlaw-8368	595	46	not	not	PART
taxlaw-8368	595	47	result	result	VERB
taxlaw-8368	595	48	in	in	ADP
taxlaw-8368	595	49	income	income	NOUN
taxlaw-8368	595	50	that	that	PRON
taxlaw-8368	595	51	is	be	AUX
taxlaw-8368	595	52	subject	subject	ADJ
taxlaw-8368	595	53	to	to	ADP
taxlaw-8368	595	54	tax	tax	NOUN
taxlaw-8368	595	55	at	at	ADP
taxlaw-8368	595	56	the	the	DET
taxlaw-8368	595	57	specified	specified	ADJ
taxlaw-8368	595	58	minimum	minimum	ADJ
taxlaw-8368	595	59	tax	tax	NOUN
taxlaw-8368	595	60	rate.127	rate.127	NOUN
taxlaw-8368	595	61	the	the	DET
taxlaw-8368	595	62	globe	globe	NOUN
taxlaw-8368	595	63	project	project	NOUN
taxlaw-8368	595	64	suggests	suggest	VERB
taxlaw-8368	595	65	a	a	DET
taxlaw-8368	595	66	means	means	NOUN
taxlaw-8368	595	67	to	to	PART
taxlaw-8368	595	68	remove	remove	VERB
taxlaw-8368	595	69	tax	tax	NOUN
taxlaw-8368	595	70	from	from	ADP
taxlaw-8368	595	71	the	the	DET
taxlaw-8368	595	72	international	international	ADJ
taxlaw-8368	595	73	mix	mix	NOUN
taxlaw-8368	595	74	of	of	ADP
taxlaw-8368	595	75	business	business	NOUN
taxlaw-8368	595	76	development	development	NOUN
taxlaw-8368	595	77	incentives	incentive	NOUN
taxlaw-8368	595	78	.	.	PUNCT
taxlaw-8368	596	1	although	although	SCONJ
taxlaw-8368	596	2	globe	globe	NOUN
taxlaw-8368	596	3	focuses	focus	VERB
taxlaw-8368	596	4	on	on	ADP
taxlaw-8368	596	5	the	the	DET
taxlaw-8368	596	6	digital	digital	ADJ
taxlaw-8368	596	7	economy	economy	NOUN
taxlaw-8368	596	8	,	,	PUNCT
taxlaw-8368	596	9	its	its	PRON
taxlaw-8368	596	10	principles	principle	NOUN
taxlaw-8368	596	11	apply	apply	VERB
taxlaw-8368	596	12	to	to	ADP
taxlaw-8368	596	13	a	a	DET
taxlaw-8368	596	14	broader	broad	ADJ
taxlaw-8368	596	15	range	range	NOUN
taxlaw-8368	596	16	of	of	ADP
taxlaw-8368	596	17	problems	problem	NOUN
taxlaw-8368	596	18	as	as	ADV
taxlaw-8368	596	19	well	well	ADV
taxlaw-8368	596	20	.	.	PUNCT
taxlaw-8368	597	1	globe	globe	PROPN
taxlaw-8368	597	2	’s	’s	PART
taxlaw-8368	597	3	two	two	NUM
taxlaw-8368	597	4	fundamental	fundamental	ADJ
taxlaw-8368	597	5	principles	principle	NOUN
taxlaw-8368	597	6	resemble	resemble	VERB
taxlaw-8368	597	7	approaches	approach	VERB
taxlaw-8368	597	8	the	the	DET
taxlaw-8368	597	9	u.s	u.s	PROPN
taxlaw-8368	597	10	.	.	PROPN
taxlaw-8368	597	11	and	and	CCONJ
taxlaw-8368	597	12	other	other	ADJ
taxlaw-8368	597	13	jurisdictions	jurisdiction	NOUN
taxlaw-8368	597	14	already	already	ADV
taxlaw-8368	597	15	have	have	AUX
taxlaw-8368	597	16	taken	take	VERB
taxlaw-8368	597	17	with	with	ADP
taxlaw-8368	597	18	respect	respect	NOUN
taxlaw-8368	597	19	to	to	ADP
taxlaw-8368	597	20	their	their	PRON
taxlaw-8368	597	21	own	own	ADJ
taxlaw-8368	597	22	resident	resident	ADJ
taxlaw-8368	597	23	mnes	mne	NOUN
taxlaw-8368	597	24	.	.	PUNCT
taxlaw-8368	598	1	one	one	NUM
taxlaw-8368	598	2	principle	principle	NOUN
taxlaw-8368	598	3	includes	include	VERB
taxlaw-8368	598	4	the	the	DET
taxlaw-8368	598	5	income	income	NOUN
taxlaw-8368	598	6	of	of	ADP
taxlaw-8368	598	7	foreign	foreign	ADJ
taxlaw-8368	598	8	branches	branch	NOUN
taxlaw-8368	598	9	and	and	CCONJ
taxlaw-8368	598	10	controlled	control	VERB
taxlaw-8368	598	11	entities	entity	NOUN
taxlaw-8368	598	12	in	in	ADP
taxlaw-8368	598	13	the	the	DET
taxlaw-8368	598	14	income	income	NOUN
taxlaw-8368	598	15	of	of	ADP
taxlaw-8368	598	16	the	the	DET
taxlaw-8368	598	17	parent	parent	NOUN
taxlaw-8368	598	18	or	or	CCONJ
taxlaw-8368	598	19	principal	principal	ADJ
taxlaw-8368	598	20	entity	entity	NOUN
taxlaw-8368	598	21	based	base	VERB
taxlaw-8368	598	22	in	in	ADP
taxlaw-8368	598	23	the	the	DET
taxlaw-8368	598	24	higher	high	ADJ
taxlaw-8368	598	25	tax	tax	NOUN
taxlaw-8368	598	26	jurisdiction	jurisdiction	NOUN
taxlaw-8368	598	27	if	if	SCONJ
taxlaw-8368	598	28	the	the	DET
taxlaw-8368	598	29	branch	branch	NOUN
taxlaw-8368	598	30	or	or	CCONJ
taxlaw-8368	598	31	controlled	control	VERB
taxlaw-8368	598	32	entity	entity	NOUN
taxlaw-8368	598	33	is	be	AUX
taxlaw-8368	598	34	resident	resident	ADJ
taxlaw-8368	598	35	in	in	ADP
taxlaw-8368	598	36	a	a	DET
taxlaw-8368	598	37	low	low	ADJ
taxlaw-8368	598	38	tax	tax	NOUN
taxlaw-8368	598	39	jurisdiction.128	jurisdiction.128	NOUN
taxlaw-8368	598	40	unlike	unlike	ADP
taxlaw-8368	598	41	most	most	ADJ
taxlaw-8368	598	42	countries	country	NOUN
taxlaw-8368	598	43	that	that	PRON
taxlaw-8368	598	44	have	have	VERB
taxlaw-8368	598	45	territorial	territorial	ADJ
taxlaw-8368	598	46	income	income	NOUN
taxlaw-8368	598	47	tax	tax	NOUN
taxlaw-8368	598	48	systems	system	NOUN
taxlaw-8368	598	49	under	under	ADP
taxlaw-8368	598	50	which	which	PRON
taxlaw-8368	598	51	branch	branch	NOUN
taxlaw-8368	598	52	income	income	NOUN
taxlaw-8368	598	53	is	be	AUX
taxlaw-8368	598	54	only	only	ADV
taxlaw-8368	598	55	taxable	taxable	ADJ
taxlaw-8368	598	56	where	where	SCONJ
taxlaw-8368	598	57	earned	earn	VERB
taxlaw-8368	598	58	,	,	PUNCT
taxlaw-8368	598	59	the	the	DET
taxlaw-8368	598	60	u.s	u.s	PROPN
taxlaw-8368	598	61	.	.	PROPN
taxlaw-8368	598	62	already	already	ADV
taxlaw-8368	598	63	includes	include	VERB
taxlaw-8368	598	64	the	the	DET
taxlaw-8368	598	65	income	income	NOUN
taxlaw-8368	598	66	of	of	ADP
taxlaw-8368	598	67	foreign	foreign	ADJ
taxlaw-8368	598	68	branches	branch	NOUN
taxlaw-8368	598	69	under	under	ADP
taxlaw-8368	598	70	the	the	DET
taxlaw-8368	598	71	rubric	rubric	NOUN
taxlaw-8368	598	72	of	of	ADP
taxlaw-8368	598	73	worldwide	worldwide	ADJ
taxlaw-8368	598	74	taxation	taxation	NOUN
taxlaw-8368	598	75	of	of	ADP
taxlaw-8368	598	76	its	its	PRON
taxlaw-8368	598	77	citizens	citizen	NOUN
taxlaw-8368	598	78	,	,	PUNCT
taxlaw-8368	598	79	residents	resident	NOUN
taxlaw-8368	598	80	and	and	CCONJ
taxlaw-8368	598	81	domestic	domestic	ADJ
taxlaw-8368	598	82	entities	entity	NOUN
taxlaw-8368	598	83	.	.	PUNCT
taxlaw-8368	599	1	unless	unless	SCONJ
taxlaw-8368	599	2	the	the	DET
taxlaw-8368	599	3	u.s	u.s	PROPN
taxlaw-8368	599	4	.	.	PROPN
taxlaw-8368	599	5	taxpayers	taxpayer	NOUN
taxlaw-8368	599	6	interpose	interpose	VERB
taxlaw-8368	599	7	a	a	DET
taxlaw-8368	599	8	foreign	foreign	ADJ
taxlaw-8368	599	9	corporation	corporation	NOUN
taxlaw-8368	599	10	,	,	PUNCT
taxlaw-8368	599	11	129	129	NUM
taxlaw-8368	599	12	they	they	PRON
taxlaw-8368	599	13	are	be	AUX
taxlaw-8368	599	14	taxable	taxable	ADJ
taxlaw-8368	599	15	on	on	ADP
taxlaw-8368	599	16	foreign	foreign	ADJ
taxlaw-8368	599	17	source	source	NOUN
taxlaw-8368	599	18	income	income	NOUN
taxlaw-8368	599	19	immediately	immediately	ADV
taxlaw-8368	599	20	and	and	CCONJ
taxlaw-8368	599	21	capture	capture	VERB
taxlaw-8368	599	22	no	no	DET
taxlaw-8368	599	23	benefit	benefit	NOUN
taxlaw-8368	599	24	from	from	ADP
taxlaw-8368	599	25	operating	operate	VERB
taxlaw-8368	599	26	or	or	CCONJ
taxlaw-8368	599	27	investing	invest	VERB
taxlaw-8368	599	28	directly	directly	ADV
taxlaw-8368	599	29	in	in	ADP
taxlaw-8368	599	30	a	a	DET
taxlaw-8368	599	31	low	low	ADJ
taxlaw-8368	599	32	tax	tax	NOUN
taxlaw-8368	599	33	jurisdiction.130	jurisdiction.130	NOUN
taxlaw-8368	599	34	the	the	DET
taxlaw-8368	599	35	globe	globe	NOUN
taxlaw-8368	599	36	proposal	proposal	NOUN
taxlaw-8368	599	37	as	as	SCONJ
taxlaw-8368	599	38	applied	apply	VERB
taxlaw-8368	599	39	to	to	ADP
taxlaw-8368	599	40	controlled	control	VERB
taxlaw-8368	599	41	entities	entity	NOUN
taxlaw-8368	599	42	resembles	resemble	VERB
taxlaw-8368	599	43	existing	exist	VERB
taxlaw-8368	599	44	cfc131	cfc131	PROPN
taxlaw-8368	599	45	regimes	regime	NOUN
taxlaw-8368	599	46	common	common	ADJ
taxlaw-8368	599	47	to	to	ADP
taxlaw-8368	599	48	the	the	DET
taxlaw-8368	599	49	u.s	u.s	PROPN
taxlaw-8368	599	50	.	.	PROPN
taxlaw-8368	599	51	and	and	CCONJ
taxlaw-8368	599	52	other	other	ADJ
taxlaw-8368	599	53	jurisdictions.132	jurisdictions.132	PROPN
taxlaw-8368	599	54	in	in	ADP
taxlaw-8368	599	55	the	the	DET
taxlaw-8368	599	56	u.s	u.s	PROPN
taxlaw-8368	599	57	.	.	PROPN
taxlaw-8368	599	58	,	,	PUNCT
taxlaw-8368	600	1	subpart	subpart	PROPN
taxlaw-8368	600	2	f	f	X
taxlaw-8368	600	3	income133	income133	PROPN
taxlaw-8368	600	4	of	of	ADP
taxlaw-8368	600	5	a	a	DET
taxlaw-8368	600	6	cfc	cfc	NOUN
taxlaw-8368	600	7	is	be	AUX
taxlaw-8368	600	8	taxable	taxable	ADJ
taxlaw-8368	600	9	to	to	ADP
taxlaw-8368	600	10	its	its	PRON
taxlaw-8368	600	11	u.s	u.s	PROPN
taxlaw-8368	600	12	.	.	PROPN
taxlaw-8368	600	13	shareholders.134	shareholders.134	PROPN
taxlaw-8368	600	14	like	like	ADP
taxlaw-8368	600	15	the	the	DET
taxlaw-8368	600	16	globe	globe	NOUN
taxlaw-8368	600	17	minimum	minimum	NOUN
taxlaw-8368	600	18	tax	tax	NOUN
taxlaw-8368	600	19	treatment	treatment	NOUN
taxlaw-8368	600	20	of	of	ADP
taxlaw-8368	600	21	124	124	NUM
taxlaw-8368	600	22	see	see	NOUN
taxlaw-8368	600	23	i.r.c	i.r.c	NOUN
taxlaw-8368	600	24	.	.	PUNCT
taxlaw-8368	601	1	§	§	PROPN
taxlaw-8368	601	2	61	61	NUM
taxlaw-8368	601	3	;	;	PUNCT
taxlaw-8368	601	4	treas	trea	NOUN
taxlaw-8368	601	5	.	.	PUNCT
taxlaw-8368	602	1	reg	reg	PROPN
taxlaw-8368	602	2	.	.	PUNCT
taxlaw-8368	603	1	§	§	PROPN
taxlaw-8368	603	2	1.1	1.1	NUM
taxlaw-8368	603	3	-	-	SYM
taxlaw-8368	603	4	1(b	1(b	NUM
taxlaw-8368	603	5	)	)	PUNCT
taxlaw-8368	603	6	.	.	PUNCT
taxlaw-8368	604	1	125	125	NUM
taxlaw-8368	604	2	see	see	NOUN
taxlaw-8368	604	3	i.r.c	i.r.c	NOUN
taxlaw-8368	604	4	.	.	PUNCT
taxlaw-8368	605	1	§	§	PROPN
taxlaw-8368	605	2	901(b)(1	901(b)(1	NUM
taxlaw-8368	605	3	)	)	PUNCT
taxlaw-8368	605	4	.	.	PUNCT
taxlaw-8368	606	1	126	126	NUM
taxlaw-8368	606	2	see	see	VERB
taxlaw-8368	606	3	i.r.c	i.r.c	NOUN
taxlaw-8368	606	4	.	.	PUNCT
taxlaw-8368	607	1	§	§	PROPN
taxlaw-8368	607	2	59a	59a	PROPN
taxlaw-8368	607	3	.	.	PUNCT
taxlaw-8368	608	1	127	127	NUM
taxlaw-8368	608	2	globe	globe	NOUN
taxlaw-8368	608	3	pillar	pillar	NOUN
taxlaw-8368	608	4	two	two	NUM
taxlaw-8368	608	5	public	public	ADJ
taxlaw-8368	608	6	consultation	consultation	NOUN
taxlaw-8368	608	7	,	,	PUNCT
taxlaw-8368	608	8	supra	supra	PROPN
taxlaw-8368	608	9	note	note	NOUN
taxlaw-8368	608	10	123	123	NUM
taxlaw-8368	608	11	,	,	PUNCT
taxlaw-8368	608	12	at	at	ADP
taxlaw-8368	608	13	34	34	NUM
taxlaw-8368	608	14	.	.	NOUN
taxlaw-8368	608	15	128	128	NUM
taxlaw-8368	608	16	see	see	VERB
taxlaw-8368	608	17	i	i	PRON
taxlaw-8368	608	18	d.	d.	PROPN
taxlaw-8368	608	19	at	at	ADP
taxlaw-8368	608	20	29	29	NUM
taxlaw-8368	608	21	-	-	SYM
taxlaw-8368	608	22	30	30	NUM
taxlaw-8368	608	23	.	.	PUNCT
taxlaw-8368	608	24	;	;	PUNCT
taxlaw-8368	608	25	devereux	devereux	PROPN
taxlaw-8368	608	26	et	et	PROPN
taxlaw-8368	608	27	al	al	PROPN
taxlaw-8368	608	28	.	.	PROPN
taxlaw-8368	608	29	,	,	PUNCT
taxlaw-8368	608	30	supra	supra	PROPN
taxlaw-8368	608	31	note	note	PROPN
taxlaw-8368	608	32	16	16	NUM
taxlaw-8368	608	33	,	,	PUNCT
taxlaw-8368	608	34	at	at	ADP
taxlaw-8368	608	35	1	1	NUM
taxlaw-8368	608	36	-	-	SYM
taxlaw-8368	608	37	2	2	NUM
taxlaw-8368	608	38	;	;	PUNCT
taxlaw-8368	608	39	ruth	ruth	PROPN
taxlaw-8368	608	40	mason	mason	PROPN
taxlaw-8368	608	41	,	,	PUNCT
taxlaw-8368	608	42	the	the	DET
taxlaw-8368	608	43	transformation	transformation	NOUN
taxlaw-8368	608	44	of	of	ADP
taxlaw-8368	608	45	international	international	ADJ
taxlaw-8368	608	46	tax	tax	NOUN
taxlaw-8368	608	47	,	,	PUNCT
taxlaw-8368	608	48	114	114	NUM
taxlaw-8368	608	49	am	am	NOUN
taxlaw-8368	608	50	.	.	PUNCT
taxlaw-8368	609	1	j.	j.	PROPN
taxlaw-8368	609	2	int'l	int'l	PROPN
taxlaw-8368	609	3	l.	l.	PROPN
taxlaw-8368	609	4	353	353	NUM
taxlaw-8368	609	5	,	,	PUNCT
taxlaw-8368	609	6	376	376	NUM
taxlaw-8368	609	7	(	(	PUNCT
taxlaw-8368	609	8	2020	2020	NUM
taxlaw-8368	609	9	)	)	PUNCT
taxlaw-8368	609	10	.	.	PUNCT
taxlaw-8368	610	1	129	129	NUM
taxlaw-8368	610	2	the	the	DET
taxlaw-8368	610	3	u.s	u.s	PROPN
taxlaw-8368	610	4	.	.	PROPN
taxlaw-8368	610	5	may	may	AUX
taxlaw-8368	610	6	not	not	PART
taxlaw-8368	610	7	tax	tax	VERB
taxlaw-8368	610	8	a	a	DET
taxlaw-8368	610	9	foreign	foreign	ADJ
taxlaw-8368	610	10	corporation	corporation	NOUN
taxlaw-8368	610	11	on	on	ADP
taxlaw-8368	610	12	its	its	PRON
taxlaw-8368	610	13	income	income	NOUN
taxlaw-8368	610	14	from	from	ADP
taxlaw-8368	610	15	non	non	ADJ
taxlaw-8368	610	16	-	-	ADJ
taxlaw-8368	610	17	u.s	u.s	PROPN
taxlaw-8368	610	18	.	.	PROPN
taxlaw-8368	610	19	sources	source	NOUN
taxlaw-8368	610	20	and	and	CCONJ
taxlaw-8368	610	21	not	not	PART
taxlaw-8368	610	22	effectively	effectively	ADV
taxlaw-8368	610	23	connected	connect	VERB
taxlaw-8368	610	24	with	with	ADP
taxlaw-8368	610	25	the	the	DET
taxlaw-8368	610	26	conduct	conduct	NOUN
taxlaw-8368	610	27	of	of	ADP
taxlaw-8368	610	28	a	a	DET
taxlaw-8368	610	29	u.s	u.s	PROPN
taxlaw-8368	610	30	.	.	PROPN
taxlaw-8368	610	31	trade	trade	NOUN
taxlaw-8368	610	32	or	or	CCONJ
taxlaw-8368	610	33	business	business	NOUN
taxlaw-8368	610	34	directly	directly	ADV
taxlaw-8368	610	35	.	.	PUNCT
taxlaw-8368	611	1	i.r.c	i.r.c	NOUN
taxlaw-8368	611	2	.	.	PUNCT
taxlaw-8368	612	1	§	§	PROPN
taxlaw-8368	612	2	§	§	PROPN
taxlaw-8368	612	3	11(d	11(d	NUM
taxlaw-8368	612	4	)	)	PUNCT
taxlaw-8368	612	5	,	,	PUNCT
taxlaw-8368	612	6	882	882	NUM
taxlaw-8368	612	7	(	(	PUNCT
taxlaw-8368	612	8	tax	tax	NOUN
taxlaw-8368	612	9	on	on	ADP
taxlaw-8368	612	10	foreign	foreign	ADJ
taxlaw-8368	612	11	corporations	corporation	NOUN
taxlaw-8368	612	12	)	)	PUNCT
taxlaw-8368	612	13	.	.	PUNCT
taxlaw-8368	613	1	the	the	DET
taxlaw-8368	613	2	controlled	control	VERB
taxlaw-8368	613	3	foreign	foreign	ADJ
taxlaw-8368	613	4	corporation	corporation	NOUN
taxlaw-8368	613	5	anti	anti	ADJ
taxlaw-8368	613	6	-	-	ADJ
taxlaw-8368	613	7	avoidance	avoidance	ADJ
taxlaw-8368	613	8	rules	rule	NOUN
taxlaw-8368	613	9	discussed	discuss	VERB
taxlaw-8368	613	10	infra	infra	NOUN
taxlaw-8368	613	11	note	note	VERB
taxlaw-8368	613	12	132	132	NUM
taxlaw-8368	613	13	and	and	CCONJ
taxlaw-8368	613	14	accompanying	accompany	VERB
taxlaw-8368	613	15	text	text	NOUN
taxlaw-8368	613	16	may	may	AUX
taxlaw-8368	613	17	tax	tax	VERB
taxlaw-8368	613	18	all	all	PRON
taxlaw-8368	613	19	or	or	CCONJ
taxlaw-8368	613	20	part	part	NOUN
taxlaw-8368	613	21	of	of	ADP
taxlaw-8368	613	22	the	the	DET
taxlaw-8368	613	23	foreign	foreign	ADJ
taxlaw-8368	613	24	corporation	corporation	NOUN
taxlaw-8368	613	25	’s	’s	PART
taxlaw-8368	613	26	income	income	NOUN
taxlaw-8368	613	27	to	to	ADP
taxlaw-8368	613	28	its	its	PRON
taxlaw-8368	613	29	u.s	u.s	PROPN
taxlaw-8368	613	30	.	.	PROPN
taxlaw-8368	613	31	shareholders	shareholder	NOUN
taxlaw-8368	613	32	.	.	PUNCT
taxlaw-8368	614	1	130	130	NUM
taxlaw-8368	614	2	new	new	ADJ
taxlaw-8368	614	3	but	but	CCONJ
taxlaw-8368	614	4	limited	limited	ADJ
taxlaw-8368	614	5	territoriality	territoriality	NOUN
taxlaw-8368	614	6	in	in	ADP
taxlaw-8368	614	7	u.s	u.s	PROPN
taxlaw-8368	614	8	.	.	PROPN
taxlaw-8368	614	9	tax	tax	NOUN
taxlaw-8368	614	10	law	law	NOUN
taxlaw-8368	614	11	under	under	ADP
taxlaw-8368	614	12	section	section	NOUN
taxlaw-8368	614	13	245a	245a	PROPN
taxlaw-8368	614	14	,	,	PUNCT
taxlaw-8368	614	15	added	add	VERB
taxlaw-8368	614	16	by	by	ADP
taxlaw-8368	614	17	the	the	DET
taxlaw-8368	614	18	tcja	tcja	NOUN
taxlaw-8368	614	19	,	,	PUNCT
taxlaw-8368	614	20	now	now	ADV
taxlaw-8368	614	21	provides	provide	VERB
taxlaw-8368	614	22	a	a	DET
taxlaw-8368	614	23	100	100	NUM
taxlaw-8368	614	24	percent	percent	NOUN
taxlaw-8368	614	25	dividends	dividend	NOUN
taxlaw-8368	614	26	received	receive	VERB
taxlaw-8368	614	27	deduction	deduction	NOUN
taxlaw-8368	614	28	for	for	ADP
taxlaw-8368	614	29	distributions	distribution	NOUN
taxlaw-8368	614	30	from	from	ADP
taxlaw-8368	614	31	foreign	foreign	ADJ
taxlaw-8368	614	32	corporations	corporation	NOUN
taxlaw-8368	614	33	to	to	ADP
taxlaw-8368	614	34	u.s	u.s	PROPN
taxlaw-8368	614	35	.	.	PROPN
taxlaw-8368	614	36	corporate	corporate	ADJ
taxlaw-8368	614	37	shareholders	shareholder	NOUN
taxlaw-8368	614	38	owning	own	VERB
taxlaw-8368	614	39	at	at	ADV
taxlaw-8368	614	40	least	least	ADV
taxlaw-8368	614	41	10	10	NUM
taxlaw-8368	614	42	percent	percent	NOUN
taxlaw-8368	614	43	of	of	ADP
taxlaw-8368	614	44	the	the	DET
taxlaw-8368	614	45	foreign	foreign	ADJ
taxlaw-8368	614	46	corporation	corporation	NOUN
taxlaw-8368	614	47	enables	enable	VERB
taxlaw-8368	614	48	u.s	u.s	PROPN
taxlaw-8368	614	49	.	.	PROPN
taxlaw-8368	614	50	corporations	corporation	NOUN
taxlaw-8368	614	51	to	to	PART
taxlaw-8368	614	52	operate	operate	VERB
taxlaw-8368	614	53	outside	outside	ADP
taxlaw-8368	614	54	the	the	DET
taxlaw-8368	614	55	u.s	u.s	PROPN
taxlaw-8368	614	56	.	.	PROPN
taxlaw-8368	614	57	through	through	ADP
taxlaw-8368	614	58	non	non	ADJ
taxlaw-8368	614	59	-	-	ADJ
taxlaw-8368	614	60	u.s	u.s	PROPN
taxlaw-8368	614	61	.	.	PROPN
taxlaw-8368	614	62	subsidiaries	subsidiary	NOUN
taxlaw-8368	614	63	and	and	CCONJ
taxlaw-8368	614	64	,	,	PUNCT
taxlaw-8368	614	65	subject	subject	ADJ
taxlaw-8368	614	66	to	to	ADP
taxlaw-8368	614	67	cfc	cfc	PROPN
taxlaw-8368	614	68	and	and	CCONJ
taxlaw-8368	614	69	base	base	NOUN
taxlaw-8368	614	70	erosion	erosion	NOUN
taxlaw-8368	614	71	minimum	minimum	ADJ
taxlaw-8368	614	72	tax	tax	NOUN
taxlaw-8368	614	73	limitations	limitation	NOUN
taxlaw-8368	614	74	,	,	PUNCT
taxlaw-8368	614	75	avoid	avoid	VERB
taxlaw-8368	614	76	the	the	DET
taxlaw-8368	614	77	u.s	u.s	PROPN
taxlaw-8368	614	78	.	.	PROPN
taxlaw-8368	614	79	income	income	NOUN
taxlaw-8368	614	80	tax	tax	NOUN
taxlaw-8368	614	81	.	.	PUNCT
taxlaw-8368	615	1	131	131	NUM
taxlaw-8368	615	2	a	a	DET
taxlaw-8368	615	3	cfc	cfc	NOUN
taxlaw-8368	615	4	is	be	AUX
taxlaw-8368	615	5	a	a	DET
taxlaw-8368	615	6	foreign	foreign	ADJ
taxlaw-8368	615	7	corporation	corporation	NOUN
taxlaw-8368	615	8	in	in	ADP
taxlaw-8368	615	9	which	which	PRON
taxlaw-8368	615	10	united	united	PROPN
taxlaw-8368	615	11	states	states	PROPN
taxlaw-8368	615	12	shareholders	shareholders	PROPN
taxlaw-8368	615	13	(	(	PUNCT
taxlaw-8368	615	14	u.s	u.s	PROPN
taxlaw-8368	615	15	.	.	PROPN
taxlaw-8368	615	16	shareholders	shareholder	NOUN
taxlaw-8368	615	17	)	)	PUNCT
taxlaw-8368	615	18	own	own	VERB
taxlaw-8368	615	19	more	more	ADJ
taxlaw-8368	615	20	than	than	ADP
taxlaw-8368	615	21	50	50	NUM
taxlaw-8368	615	22	percent	percent	NOUN
taxlaw-8368	615	23	of	of	ADP
taxlaw-8368	615	24	the	the	DET
taxlaw-8368	615	25	voting	voting	NOUN
taxlaw-8368	615	26	shares	share	NOUN
taxlaw-8368	615	27	and	and	CCONJ
taxlaw-8368	615	28	share	share	NOUN
taxlaw-8368	615	29	value	value	NOUN
taxlaw-8368	615	30	.	.	PUNCT
taxlaw-8368	616	1	i.r.c	i.r.c	NOUN
taxlaw-8368	616	2	.	.	PUNCT
taxlaw-8368	617	1	§	§	PROPN
taxlaw-8368	617	2	957(a	957(a	PROPN
taxlaw-8368	617	3	)	)	PUNCT
taxlaw-8368	617	4	.	.	PUNCT
taxlaw-8368	618	1	section	section	NOUN
taxlaw-8368	618	2	951(b	951(b	PROPN
taxlaw-8368	618	3	)	)	PUNCT
taxlaw-8368	618	4	defines	define	VERB
taxlaw-8368	618	5	a	a	DET
taxlaw-8368	618	6	u.s	u.s	PROPN
taxlaw-8368	618	7	.	.	PROPN
taxlaw-8368	618	8	shareholder	shareholder	NOUN
taxlaw-8368	618	9	as	as	ADP
taxlaw-8368	618	10	a	a	DET
taxlaw-8368	618	11	u.s	u.s	PROPN
taxlaw-8368	618	12	.	.	PROPN
taxlaw-8368	618	13	person	person	NOUN
taxlaw-8368	618	14	owning	own	VERB
taxlaw-8368	618	15	,	,	PUNCT
taxlaw-8368	618	16	directly	directly	ADV
taxlaw-8368	618	17	or	or	CCONJ
taxlaw-8368	618	18	indirectly	indirectly	ADV
taxlaw-8368	618	19	,	,	PUNCT
taxlaw-8368	618	20	10	10	NUM
taxlaw-8368	618	21	percent	percent	NOUN
taxlaw-8368	618	22	or	or	CCONJ
taxlaw-8368	618	23	more	more	ADJ
taxlaw-8368	618	24	of	of	ADP
taxlaw-8368	618	25	the	the	DET
taxlaw-8368	618	26	voting	voting	NOUN
taxlaw-8368	618	27	shares	share	NOUN
taxlaw-8368	618	28	or	or	CCONJ
taxlaw-8368	618	29	the	the	DET
taxlaw-8368	618	30	share	share	NOUN
taxlaw-8368	618	31	value	value	NOUN
taxlaw-8368	618	32	of	of	ADP
taxlaw-8368	618	33	the	the	DET
taxlaw-8368	618	34	foreign	foreign	ADJ
taxlaw-8368	618	35	corporation	corporation	NOUN
taxlaw-8368	618	36	.	.	PUNCT
taxlaw-8368	619	1	i.r.c	i.r.c	NOUN
taxlaw-8368	619	2	.	.	PUNCT
taxlaw-8368	620	1	§	§	PROPN
taxlaw-8368	620	2	951(b	951(b	PROPN
taxlaw-8368	620	3	)	)	PUNCT
taxlaw-8368	620	4	.	.	PUNCT
taxlaw-8368	621	1	132	132	NUM
taxlaw-8368	621	2	see	see	VERB
taxlaw-8368	621	3	sebastian	sebastian	PROPN
taxlaw-8368	621	4	dueñas	dueñas	NOUN
taxlaw-8368	621	5	,	,	PUNCT
taxlaw-8368	621	6	cfc	cfc	PROPN
taxlaw-8368	621	7	rules	rule	VERB
taxlaw-8368	621	8	around	around	ADP
taxlaw-8368	621	9	the	the	DET
taxlaw-8368	621	10	world	world	NOUN
taxlaw-8368	621	11	,	,	PUNCT
taxlaw-8368	621	12	,	,	PUNCT
taxlaw-8368	621	13	tax	tax	NOUN
taxlaw-8368	621	14	found	find	VERB
taxlaw-8368	621	15	.	.	PUNCT
taxlaw-8368	622	1	(	(	PUNCT
taxlaw-8368	622	2	june	june	PROPN
taxlaw-8368	622	3	2019	2019	NUM
taxlaw-8368	622	4	)	)	PUNCT
taxlaw-8368	622	5	,	,	PUNCT
taxlaw-8368	622	6	https://files.taxfoundation.org/20190617100144/cfc-rules-around-the-world-ff-659.pdf	https://files.taxfoundation.org/20190617100144/cfc-rules-around-the-world-ff-659.pdf	PROPN
taxlaw-8368	623	1	[	[	AUX
taxlaw-8368	623	2	https://	https://	PROPN
taxlaw-8368	623	3	perma.cc/zx9a-3v26	perma.cc/zx9a-3v26	PROPN
taxlaw-8368	623	4	]	]	X
taxlaw-8368	623	5	(	(	PUNCT
taxlaw-8368	623	6	describing	describe	VERB
taxlaw-8368	623	7	cfc	cfc	NOUN
taxlaw-8368	623	8	rules	rule	NOUN
taxlaw-8368	623	9	outside	outside	ADP
taxlaw-8368	623	10	the	the	DET
taxlaw-8368	623	11	u.s	u.s	PROPN
taxlaw-8368	623	12	.	.	PROPN
taxlaw-8368	623	13	)	)	PUNCT
taxlaw-8368	623	14	.	.	PUNCT
taxlaw-8368	624	1	133	133	NUM
taxlaw-8368	624	2	i.r.c	i.r.c	NOUN
taxlaw-8368	624	3	.	.	PUNCT
taxlaw-8368	625	1	§	§	PROPN
taxlaw-8368	625	2	952	952	NUM
taxlaw-8368	625	3	.	.	PUNCT
taxlaw-8368	625	4	134	134	NUM
taxlaw-8368	625	5	section	section	NOUN
taxlaw-8368	625	6	951(a	951(a	PROPN
taxlaw-8368	625	7	)	)	PUNCT
taxlaw-8368	625	8	includes	include	VERB
taxlaw-8368	625	9	the	the	DET
taxlaw-8368	625	10	u.s	u.s	PROPN
taxlaw-8368	625	11	.	.	PROPN
taxlaw-8368	625	12	shareholder	shareholder	PROPN
taxlaw-8368	625	13	’s	’s	PART
taxlaw-8368	625	14	pro	pro	ADJ
taxlaw-8368	625	15	rata	rata	ADJ
taxlaw-8368	625	16	share	share	NOUN
taxlaw-8368	625	17	of	of	ADP
taxlaw-8368	625	18	the	the	DET
taxlaw-8368	625	19	cfc	cfc	NOUN
taxlaw-8368	625	20	’s	’s	PART
taxlaw-8368	625	21	subpart	subpart	NOUN
taxlaw-8368	625	22	f	f	PROPN
taxlaw-8368	625	23	income	income	NOUN
taxlaw-8368	625	24	,	,	PUNCT
taxlaw-8368	625	25	as	as	SCONJ
taxlaw-8368	625	26	defined	define	VERB
taxlaw-8368	625	27	in	in	ADP
taxlaw-8368	625	28	section	section	NOUN
taxlaw-8368	625	29	952	952	NUM
taxlaw-8368	625	30	,	,	PUNCT
taxlaw-8368	625	31	in	in	ADP
taxlaw-8368	625	32	the	the	DET
taxlaw-8368	625	33	shareholder	shareholder	NOUN
taxlaw-8368	625	34	’s	’s	PART
taxlaw-8368	625	35	u.s	u.s	PROPN
taxlaw-8368	625	36	.	.	PROPN
taxlaw-8368	625	37	income	income	PROPN
taxlaw-8368	625	38	subject	subject	ADJ
taxlaw-8368	625	39	to	to	ADP
taxlaw-8368	625	40	tax	tax	NOUN
taxlaw-8368	625	41	currently	currently	ADV
taxlaw-8368	625	42	without	without	ADP
taxlaw-8368	625	43	distribution	distribution	NOUN
taxlaw-8368	625	44	from	from	ADP
taxlaw-8368	625	45	the	the	DET
taxlaw-8368	625	46	cfc	cfc	PROPN
taxlaw-8368	625	47	.	.	PUNCT
taxlaw-8368	626	1	i.r.c	i.r.c	PROPN
taxlaw-8368	626	2	.	.	PUNCT
taxlaw-8368	627	1	§	§	PROPN
taxlaw-8368	627	2	§	§	PROPN
taxlaw-8368	627	3	951(a	951(a	PROPN
taxlaw-8368	627	4	)	)	PUNCT
taxlaw-8368	627	5	,	,	PUNCT
taxlaw-8368	627	6	952	952	NUM
taxlaw-8368	627	7	.	.	SYM
taxlaw-8368	627	8	150	150	NUM
taxlaw-8368	627	9	columbia	columbia	PROPN
taxlaw-8368	627	10	journal	journal	PROPN
taxlaw-8368	627	11	of	of	ADP
taxlaw-8368	627	12	tax	tax	NOUN
taxlaw-8368	627	13	law	law	NOUN
taxlaw-8368	628	1	[	[	X
taxlaw-8368	628	2	vol	vol	NOUN
taxlaw-8368	628	3	.	.	PUNCT
taxlaw-8368	629	1	12:126	12:126	NUM
taxlaw-8368	629	2	rates	rate	NOUN
taxlaw-8368	629	3	at	at	ADP
taxlaw-8368	629	4	least	least	ADJ
taxlaw-8368	629	5	equal	equal	ADJ
taxlaw-8368	629	6	to	to	ADP
taxlaw-8368	629	7	the	the	DET
taxlaw-8368	629	8	minimum	minimum	ADJ
taxlaw-8368	629	9	tax	tax	NOUN
taxlaw-8368	629	10	rate,135	rate,135	NOUN
taxlaw-8368	629	11	if	if	SCONJ
taxlaw-8368	629	12	the	the	DET
taxlaw-8368	629	13	foreign	foreign	ADJ
taxlaw-8368	629	14	base	base	NOUN
taxlaw-8368	629	15	company	company	NOUN
taxlaw-8368	629	16	income136	income136	PROPN
taxlaw-8368	629	17	portion	portion	NOUN
taxlaw-8368	629	18	of	of	ADP
taxlaw-8368	629	19	the	the	DET
taxlaw-8368	629	20	subpart	subpart	NOUN
taxlaw-8368	629	21	f	f	PROPN
taxlaw-8368	629	22	income	income	NOUN
taxlaw-8368	629	23	is	be	AUX
taxlaw-8368	629	24	taxed	tax	VERB
taxlaw-8368	629	25	in	in	ADP
taxlaw-8368	629	26	the	the	DET
taxlaw-8368	629	27	cfc	cfc	PROPN
taxlaw-8368	629	28	residence	residence	NOUN
taxlaw-8368	629	29	country	country	NOUN
taxlaw-8368	629	30	at	at	ADP
taxlaw-8368	629	31	a	a	DET
taxlaw-8368	629	32	rate	rate	NOUN
taxlaw-8368	629	33	greater	great	ADJ
taxlaw-8368	629	34	than	than	ADP
taxlaw-8368	629	35	90	90	NUM
taxlaw-8368	629	36	percent	percent	NOUN
taxlaw-8368	629	37	of	of	ADP
taxlaw-8368	629	38	the	the	DET
taxlaw-8368	629	39	u.s	u.s	PROPN
taxlaw-8368	629	40	.	.	PROPN
taxlaw-8368	629	41	corporate	corporate	ADJ
taxlaw-8368	629	42	tax	tax	NOUN
taxlaw-8368	629	43	rate	rate	NOUN
taxlaw-8368	629	44	,	,	PUNCT
taxlaw-8368	629	45	that	that	DET
taxlaw-8368	629	46	portion	portion	NOUN
taxlaw-8368	629	47	of	of	ADP
taxlaw-8368	629	48	the	the	DET
taxlaw-8368	629	49	subpart	subpart	NOUN
taxlaw-8368	629	50	f	f	PROPN
taxlaw-8368	629	51	income	income	NOUN
taxlaw-8368	629	52	is	be	AUX
taxlaw-8368	629	53	not	not	PART
taxlaw-8368	629	54	subject	subject	ADJ
taxlaw-8368	629	55	to	to	ADP
taxlaw-8368	629	56	cfc	cfc	PROPN
taxlaw-8368	629	57	inclusion	inclusion	NOUN
taxlaw-8368	629	58	in	in	ADP
taxlaw-8368	629	59	the	the	DET
taxlaw-8368	629	60	u.s	u.s	PROPN
taxlaw-8368	629	61	.	.	PROPN
taxlaw-8368	629	62	shareholders	shareholder	NOUN
taxlaw-8368	629	63	’	'	PUNCT
taxlaw-8368	629	64	incomes.137	incomes.137	VERB
taxlaw-8368	629	65	foreign	foreign	ADJ
taxlaw-8368	629	66	base	base	NOUN
taxlaw-8368	629	67	company	company	NOUN
taxlaw-8368	629	68	income	income	NOUN
taxlaw-8368	629	69	includes	include	VERB
taxlaw-8368	629	70	income	income	NOUN
taxlaw-8368	629	71	from	from	ADP
taxlaw-8368	629	72	sales	sale	NOUN
taxlaw-8368	629	73	and	and	CCONJ
taxlaw-8368	629	74	services	service	NOUN
taxlaw-8368	629	75	attributable	attributable	ADJ
taxlaw-8368	629	76	to	to	ADP
taxlaw-8368	629	77	the	the	DET
taxlaw-8368	629	78	cfc	cfc	NOUN
taxlaw-8368	629	79	if	if	SCONJ
taxlaw-8368	629	80	there	there	PRON
taxlaw-8368	629	81	is	be	VERB
taxlaw-8368	629	82	little	little	ADJ
taxlaw-8368	629	83	or	or	CCONJ
taxlaw-8368	629	84	no	no	PRON
taxlaw-8368	629	85	business	business	NOUN
taxlaw-8368	629	86	reason	reason	NOUN
taxlaw-8368	629	87	,	,	PUNCT
taxlaw-8368	629	88	other	other	ADJ
taxlaw-8368	629	89	than	than	ADP
taxlaw-8368	629	90	tax	tax	NOUN
taxlaw-8368	629	91	,	,	PUNCT
taxlaw-8368	629	92	for	for	ADP
taxlaw-8368	629	93	sourcing	source	VERB
taxlaw-8368	629	94	the	the	DET
taxlaw-8368	629	95	income	income	NOUN
taxlaw-8368	629	96	in	in	ADP
taxlaw-8368	629	97	that	that	PRON
taxlaw-8368	629	98	corporation.138	corporation.138	PROPN
taxlaw-8368	629	99	u.s	u.s	PROPN
taxlaw-8368	629	100	.	.	PROPN
taxlaw-8368	629	101	noncorporate	noncorporate	PROPN
taxlaw-8368	629	102	shareholders	shareholder	NOUN
taxlaw-8368	629	103	of	of	ADP
taxlaw-8368	629	104	cfcs	cfcs	PROPN
taxlaw-8368	629	105	also	also	ADV
taxlaw-8368	629	106	must	must	AUX
taxlaw-8368	629	107	include	include	VERB
taxlaw-8368	629	108	their	their	PRON
taxlaw-8368	629	109	pro	pro	ADJ
taxlaw-8368	629	110	rata	rata	ADJ
taxlaw-8368	629	111	shares	share	NOUN
taxlaw-8368	629	112	of	of	ADP
taxlaw-8368	629	113	the	the	DET
taxlaw-8368	629	114	cfc	cfc	PROPN
taxlaw-8368	629	115	’s	’s	PART
taxlaw-8368	629	116	global	global	ADJ
taxlaw-8368	629	117	intangible	intangible	ADJ
taxlaw-8368	629	118	low	low	ADV
taxlaw-8368	629	119	-	-	PUNCT
taxlaw-8368	629	120	taxed	tax	VERB
taxlaw-8368	629	121	income	income	NOUN
taxlaw-8368	629	122	(	(	PUNCT
taxlaw-8368	629	123	gilti	gilti	NOUN
taxlaw-8368	629	124	)	)	PUNCT
taxlaw-8368	629	125	annually,139	annually,139	ADJ
taxlaw-8368	629	126	but	but	CCONJ
taxlaw-8368	629	127	corporate	corporate	ADJ
taxlaw-8368	629	128	shareholders	shareholder	NOUN
taxlaw-8368	629	129	of	of	ADP
taxlaw-8368	629	130	cfcs	cfc	NOUN
taxlaw-8368	629	131	include	include	VERB
taxlaw-8368	629	132	only	only	ADV
taxlaw-8368	629	133	half	half	DET
taxlaw-8368	629	134	their	their	PRON
taxlaw-8368	629	135	shares	share	NOUN
taxlaw-8368	629	136	of	of	ADP
taxlaw-8368	629	137	the	the	DET
taxlaw-8368	629	138	gilti	gilti	NOUN
taxlaw-8368	629	139	income	income	NOUN
taxlaw-8368	629	140	because	because	SCONJ
taxlaw-8368	629	141	they	they	PRON
taxlaw-8368	629	142	may	may	AUX
taxlaw-8368	629	143	deduct	deduct	VERB
taxlaw-8368	629	144	half	half	DET
taxlaw-8368	629	145	the	the	DET
taxlaw-8368	629	146	gilti	gilti	NOUN
taxlaw-8368	629	147	income	income	NOUN
taxlaw-8368	629	148	under	under	ADP
taxlaw-8368	629	149	the	the	DET
taxlaw-8368	629	150	foreign	foreign	ADJ
taxlaw-8368	629	151	derived	derive	VERB
taxlaw-8368	629	152	intangible	intangible	ADJ
taxlaw-8368	629	153	income	income	NOUN
taxlaw-8368	629	154	provision.140	provision.140	NOUN
taxlaw-8368	629	155	gilti	gilti	NOUN
taxlaw-8368	629	156	includes	include	VERB
taxlaw-8368	629	157	income	income	NOUN
taxlaw-8368	629	158	produced	produce	VERB
taxlaw-8368	629	159	by	by	ADP
taxlaw-8368	629	160	intangible	intangible	ADJ
taxlaw-8368	629	161	assets	asset	NOUN
taxlaw-8368	629	162	,	,	PUNCT
taxlaw-8368	629	163	including	include	VERB
taxlaw-8368	629	164	income	income	NOUN
taxlaw-8368	629	165	from	from	ADP
taxlaw-8368	629	166	the	the	DET
taxlaw-8368	629	167	digital	digital	ADJ
taxlaw-8368	629	168	economy	economy	NOUN
taxlaw-8368	629	169	,	,	PUNCT
taxlaw-8368	629	170	which	which	PRON
taxlaw-8368	629	171	is	be	AUX
taxlaw-8368	629	172	globe	globe	NOUN
taxlaw-8368	629	173	's	's	PART
taxlaw-8368	629	174	focus	focus	NOUN
taxlaw-8368	629	175	,	,	PUNCT
taxlaw-8368	629	176	in	in	ADP
taxlaw-8368	629	177	u.s	u.s	PROPN
taxlaw-8368	629	178	.	.	PROPN
taxlaw-8368	629	179	shareholders	shareholder	NOUN
taxlaw-8368	629	180	’	'	PUNCT
taxlaw-8368	629	181	portions	portion	NOUN
taxlaw-8368	629	182	of	of	ADP
taxlaw-8368	629	183	includable	includable	ADJ
taxlaw-8368	629	184	cfc	cfc	PROPN
taxlaw-8368	629	185	income.141	income.141	PROPN
taxlaw-8368	629	186	for	for	ADP
taxlaw-8368	629	187	instance	instance	NOUN
taxlaw-8368	629	188	,	,	PUNCT
taxlaw-8368	629	189	intellectual	intellectual	ADJ
taxlaw-8368	629	190	property	property	NOUN
taxlaw-8368	629	191	produces	produce	VERB
taxlaw-8368	629	192	digital	digital	ADJ
taxlaw-8368	629	193	economy	economy	NOUN
taxlaw-8368	629	194	income	income	NOUN
taxlaw-8368	629	195	that	that	PRON
taxlaw-8368	629	196	is	be	AUX
taxlaw-8368	629	197	predominantly	predominantly	ADV
taxlaw-8368	629	198	intangible	intangible	ADJ
taxlaw-8368	629	199	and	and	CCONJ
taxlaw-8368	629	200	which	which	PRON
taxlaw-8368	629	201	becomes	become	VERB
taxlaw-8368	629	202	part	part	NOUN
taxlaw-8368	629	203	of	of	ADP
taxlaw-8368	629	204	net	net	NOUN
taxlaw-8368	629	205	tested	test	VERB
taxlaw-8368	629	206	cfc	cfc	PROPN
taxlaw-8368	629	207	income142	income142	PROPN
taxlaw-8368	629	208	but	but	CCONJ
taxlaw-8368	629	209	generates	generate	VERB
taxlaw-8368	629	210	no	no	DET
taxlaw-8368	629	211	offsetting	offset	VERB
taxlaw-8368	629	212	net	net	NOUN
taxlaw-8368	629	213	deemed	deem	VERB
taxlaw-8368	629	214	tangible	tangible	ADJ
taxlaw-8368	629	215	income	income	NOUN
taxlaw-8368	629	216	return	return	NOUN
taxlaw-8368	629	217	143	143	NUM
taxlaw-8368	629	218	because	because	SCONJ
taxlaw-8368	629	219	intangible	intangible	ADJ
taxlaw-8368	629	220	intellectual	intellectual	ADJ
taxlaw-8368	629	221	property	property	NOUN
taxlaw-8368	629	222	is	be	AUX
taxlaw-8368	629	223	excluded	exclude	VERB
taxlaw-8368	629	224	from	from	ADP
taxlaw-8368	629	225	qualified	qualified	ADJ
taxlaw-8368	629	226	business	business	NOUN
taxlaw-8368	629	227	asset	asset	NOUN
taxlaw-8368	629	228	investment.144	investment.144	ADP
taxlaw-8368	629	229	the	the	DET
taxlaw-8368	629	230	second	second	ADJ
taxlaw-8368	629	231	pillar	pillar	NOUN
taxlaw-8368	629	232	of	of	ADP
taxlaw-8368	629	233	the	the	DET
taxlaw-8368	629	234	globe	globe	NOUN
taxlaw-8368	629	235	proposals	proposal	NOUN
taxlaw-8368	629	236	,	,	PUNCT
taxlaw-8368	629	237	the	the	DET
taxlaw-8368	629	238	“	"	PUNCT
taxlaw-8368	629	239	base	base	NOUN
taxlaw-8368	629	240	erosion	erosion	NOUN
taxlaw-8368	629	241	”	"	PUNCT
taxlaw-8368	629	242	proposal	proposal	NOUN
taxlaw-8368	629	243	,	,	PUNCT
taxlaw-8368	629	244	disallows	disallow	VERB
taxlaw-8368	629	245	deductions	deduction	NOUN
taxlaw-8368	629	246	and	and	CCONJ
taxlaw-8368	629	247	treaty	treaty	NOUN
taxlaw-8368	629	248	benefits	benefit	NOUN
taxlaw-8368	629	249	for	for	ADP
taxlaw-8368	629	250	base	base	NOUN
taxlaw-8368	629	251	erosion	erosion	NOUN
taxlaw-8368	629	252	payments	payment	NOUN
taxlaw-8368	629	253	.	.	PUNCT
taxlaw-8368	630	1	a	a	DET
taxlaw-8368	630	2	base	base	NOUN
taxlaw-8368	630	3	erosion	erosion	NOUN
taxlaw-8368	630	4	payment	payment	NOUN
taxlaw-8368	630	5	but	but	CCONJ
taxlaw-8368	630	6	for	for	ADP
taxlaw-8368	630	7	the	the	DET
taxlaw-8368	630	8	globe	globe	NOUN
taxlaw-8368	630	9	proposal	proposal	NOUN
taxlaw-8368	630	10	rule	rule	NOUN
taxlaw-8368	630	11	would	would	AUX
taxlaw-8368	630	12	yield	yield	VERB
taxlaw-8368	630	13	a	a	DET
taxlaw-8368	630	14	deduction	deduction	NOUN
taxlaw-8368	630	15	or	or	CCONJ
taxlaw-8368	630	16	enjoy	enjoy	VERB
taxlaw-8368	630	17	a	a	DET
taxlaw-8368	630	18	treaty	treaty	NOUN
taxlaw-8368	630	19	benefit	benefit	NOUN
taxlaw-8368	630	20	without	without	ADP
taxlaw-8368	630	21	the	the	DET
taxlaw-8368	630	22	payment	payment	NOUN
taxlaw-8368	630	23	becoming	become	VERB
taxlaw-8368	630	24	subject	subject	ADJ
taxlaw-8368	630	25	to	to	ADP
taxlaw-8368	630	26	tax	tax	NOUN
taxlaw-8368	630	27	in	in	ADP
taxlaw-8368	630	28	the	the	DET
taxlaw-8368	630	29	recipient	recipient	NOUN
taxlaw-8368	630	30	’s	’s	PART
taxlaw-8368	630	31	jurisdiction	jurisdiction	NOUN
taxlaw-8368	630	32	at	at	ADP
taxlaw-8368	630	33	or	or	CCONJ
taxlaw-8368	630	34	above	above	ADP
taxlaw-8368	630	35	a	a	DET
taxlaw-8368	630	36	designated	designate	VERB
taxlaw-8368	630	37	minimum	minimum	NOUN
taxlaw-8368	630	38	rate	rate	NOUN
taxlaw-8368	630	39	.	.	PUNCT
taxlaw-8368	631	1	tax	tax	NOUN
taxlaw-8368	631	2	rate	rate	NOUN
taxlaw-8368	631	3	arbitrage	arbitrage	NOUN
taxlaw-8368	631	4	with	with	ADP
taxlaw-8368	631	5	related	related	ADJ
taxlaw-8368	631	6	party	party	NOUN
taxlaw-8368	631	7	payments	payment	NOUN
taxlaw-8368	631	8	is	be	AUX
taxlaw-8368	631	9	commonplace	commonplace	ADJ
taxlaw-8368	631	10	where	where	SCONJ
taxlaw-8368	631	11	no	no	DET
taxlaw-8368	631	12	anti	anti	ADJ
taxlaw-8368	631	13	-	-	ADJ
taxlaw-8368	631	14	avoidance	avoidance	ADJ
taxlaw-8368	631	15	rule	rule	NOUN
taxlaw-8368	631	16	or	or	CCONJ
taxlaw-8368	631	17	minimum	minimum	ADJ
taxlaw-8368	631	18	tax	tax	NOUN
taxlaw-8368	631	19	discourages	discourage	VERB
taxlaw-8368	631	20	it	it	PRON
taxlaw-8368	631	21	.	.	PUNCT
taxlaw-8368	632	1	where	where	SCONJ
taxlaw-8368	632	2	the	the	DET
taxlaw-8368	632	3	parties	party	NOUN
taxlaw-8368	632	4	to	to	ADP
taxlaw-8368	632	5	the	the	DET
taxlaw-8368	632	6	transaction	transaction	NOUN
taxlaw-8368	632	7	have	have	VERB
taxlaw-8368	632	8	a	a	DET
taxlaw-8368	632	9	community	community	NOUN
taxlaw-8368	632	10	of	of	ADP
taxlaw-8368	632	11	economic	economic	ADJ
taxlaw-8368	632	12	interests	interest	NOUN
taxlaw-8368	632	13	as	as	SCONJ
taxlaw-8368	632	14	related	related	ADJ
taxlaw-8368	632	15	parties	party	NOUN
taxlaw-8368	632	16	do	do	VERB
taxlaw-8368	632	17	or	or	CCONJ
taxlaw-8368	632	18	have	have	VERB
taxlaw-8368	632	19	some	some	DET
taxlaw-8368	632	20	other	other	ADJ
taxlaw-8368	632	21	opportunity	opportunity	NOUN
taxlaw-8368	632	22	to	to	PART
taxlaw-8368	632	23	return	return	VERB
taxlaw-8368	632	24	part	part	NOUN
taxlaw-8368	632	25	of	of	ADP
taxlaw-8368	632	26	the	the	DET
taxlaw-8368	632	27	low	low	ADJ
taxlaw-8368	632	28	tax	tax	NOUN
taxlaw-8368	632	29	jurisdiction	jurisdiction	NOUN
taxlaw-8368	632	30	’s	’s	PART
taxlaw-8368	632	31	profit	profit	NOUN
taxlaw-8368	632	32	to	to	ADP
taxlaw-8368	632	33	other	other	ADJ
taxlaw-8368	632	34	party	party	NOUN
taxlaw-8368	632	35	free	free	ADJ
taxlaw-8368	632	36	from	from	ADP
taxlaw-8368	632	37	a	a	DET
taxlaw-8368	632	38	tax	tax	NOUN
taxlaw-8368	632	39	in	in	ADP
taxlaw-8368	632	40	the	the	DET
taxlaw-8368	632	41	higher	high	ADJ
taxlaw-8368	632	42	tax	tax	NOUN
taxlaw-8368	632	43	jurisdiction	jurisdiction	NOUN
taxlaw-8368	632	44	,	,	PUNCT
taxlaw-8368	632	45	the	the	DET
taxlaw-8368	632	46	parties	party	NOUN
taxlaw-8368	632	47	may	may	AUX
taxlaw-8368	632	48	share	share	VERB
taxlaw-8368	632	49	the	the	DET
taxlaw-8368	632	50	tax	tax	NOUN
taxlaw-8368	632	51	savings	saving	NOUN
taxlaw-8368	632	52	from	from	ADP
taxlaw-8368	632	53	the	the	DET
taxlaw-8368	632	54	structure	structure	NOUN
taxlaw-8368	632	55	without	without	ADP
taxlaw-8368	632	56	any	any	DET
taxlaw-8368	632	57	non	non	ADJ
taxlaw-8368	632	58	-	-	ADJ
taxlaw-8368	632	59	tax	tax	ADJ
taxlaw-8368	632	60	economic	economic	ADJ
taxlaw-8368	632	61	cost	cost	NOUN
taxlaw-8368	632	62	to	to	ADP
taxlaw-8368	632	63	either	either	CCONJ
taxlaw-8368	632	64	party.145	party.145	VERB
taxlaw-8368	632	65	the	the	DET
taxlaw-8368	632	66	base	base	NOUN
taxlaw-8368	632	67	erosion	erosion	NOUN
taxlaw-8368	632	68	proposal	proposal	NOUN
taxlaw-8368	632	69	addresses	address	VERB
taxlaw-8368	632	70	this	this	DET
taxlaw-8368	632	71	longstanding	longstanding	ADJ
taxlaw-8368	632	72	problem	problem	NOUN
taxlaw-8368	632	73	of	of	ADP
taxlaw-8368	632	74	tax	tax	NOUN
taxlaw-8368	632	75	rate	rate	NOUN
taxlaw-8368	632	76	arbitrage	arbitrage	NOUN
taxlaw-8368	632	77	.	.	PUNCT
taxlaw-8368	633	1	where	where	SCONJ
taxlaw-8368	633	2	the	the	DET
taxlaw-8368	633	3	payments	payment	NOUN
taxlaw-8368	633	4	are	be	AUX
taxlaw-8368	633	5	between	between	ADP
taxlaw-8368	633	6	related	related	ADJ
taxlaw-8368	633	7	parties	party	NOUN
taxlaw-8368	633	8	,	,	PUNCT
taxlaw-8368	633	9	transfer	transfer	NOUN
taxlaw-8368	633	10	pricing	pricing	NOUN
taxlaw-8368	633	11	limitations	limitation	NOUN
taxlaw-8368	633	12	have	have	AUX
taxlaw-8368	633	13	long	long	ADV
taxlaw-8368	633	14	enabled	enable	VERB
taxlaw-8368	633	15	the	the	DET
taxlaw-8368	633	16	tax	tax	NOUN
taxlaw-8368	633	17	administrator	administrator	NOUN
taxlaw-8368	633	18	to	to	PART
taxlaw-8368	633	19	attribute	attribute	VERB
taxlaw-8368	633	20	the	the	DET
taxlaw-8368	633	21	income	income	NOUN
taxlaw-8368	633	22	to	to	ADP
taxlaw-8368	633	23	a	a	DET
taxlaw-8368	633	24	different	different	ADJ
taxlaw-8368	633	25	taxpayer	taxpayer	NOUN
taxlaw-8368	633	26	than	than	ADP
taxlaw-8368	633	27	the	the	DET
taxlaw-8368	633	28	taxpayer	taxpayer	NOUN
taxlaw-8368	633	29	receiving	receive	VERB
taxlaw-8368	633	30	it.146	it.146	PRON
taxlaw-8368	633	31	the	the	DET
taxlaw-8368	633	32	base	base	NOUN
taxlaw-8368	633	33	erosion	erosion	NOUN
taxlaw-8368	633	34	proposal	proposal	NOUN
taxlaw-8368	633	35	supplements	supplement	NOUN
taxlaw-8368	633	36	the	the	DET
taxlaw-8368	633	37	inquiry	inquiry	NOUN
taxlaw-8368	633	38	into	into	ADP
taxlaw-8368	633	39	whether	whether	SCONJ
taxlaw-8368	633	40	the	the	DET
taxlaw-8368	633	41	payment	payment	NOUN
taxlaw-8368	633	42	to	to	ADP
taxlaw-8368	633	43	a	a	DET
taxlaw-8368	633	44	related	related	ADJ
taxlaw-8368	633	45	party	party	NOUN
taxlaw-8368	633	46	is	be	AUX
taxlaw-8368	633	47	an	an	DET
taxlaw-8368	633	48	arms	arm	NOUN
taxlaw-8368	633	49	’	'	PUNCT
taxlaw-8368	633	50	length	length	NOUN
taxlaw-8368	633	51	transfer	transfer	NOUN
taxlaw-8368	633	52	price	price	NOUN
taxlaw-8368	633	53	by	by	ADP
taxlaw-8368	633	54	limiting	limit	VERB
taxlaw-8368	633	55	the	the	DET
taxlaw-8368	633	56	tax	tax	NOUN
taxlaw-8368	633	57	arbitrage	arbitrage	NOUN
taxlaw-8368	633	58	opportunity	opportunity	NOUN
taxlaw-8368	633	59	for	for	ADP
taxlaw-8368	633	60	all	all	DET
taxlaw-8368	633	61	related	related	ADJ
taxlaw-8368	633	62	party	party	NOUN
taxlaw-8368	633	63	payments	payment	NOUN
taxlaw-8368	633	64	.	.	PUNCT
taxlaw-8368	634	1	the	the	DET
taxlaw-8368	634	2	u.s	u.s	PROPN
taxlaw-8368	634	3	.	.	PROPN
taxlaw-8368	634	4	recently	recently	ADV
taxlaw-8368	634	5	sought	seek	VERB
taxlaw-8368	634	6	to	to	PART
taxlaw-8368	634	7	accomplish	accomplish	VERB
taxlaw-8368	634	8	a	a	DET
taxlaw-8368	634	9	similar	similar	ADJ
taxlaw-8368	634	10	tax	tax	NOUN
taxlaw-8368	634	11	arbitrage	arbitrage	NOUN
taxlaw-8368	634	12	limiting	limit	VERB
taxlaw-8368	634	13	function	function	NOUN
taxlaw-8368	634	14	with	with	ADP
taxlaw-8368	634	15	its	its	PRON
taxlaw-8368	634	16	separate	separate	ADJ
taxlaw-8368	634	17	base	base	NOUN
taxlaw-8368	634	18	erosion	erosion	NOUN
taxlaw-8368	634	19	minimum	minimum	NOUN
taxlaw-8368	634	20	tax	tax	NOUN
taxlaw-8368	634	21	,	,	PUNCT
taxlaw-8368	634	22	known	know	VERB
taxlaw-8368	634	23	as	as	ADP
taxlaw-8368	634	24	beat	beat	NOUN
taxlaw-8368	634	25	,	,	PUNCT
taxlaw-8368	634	26	for	for	ADP
taxlaw-8368	634	27	certain	certain	ADJ
taxlaw-8368	634	28	related	related	ADJ
taxlaw-8368	634	29	party	party	NOUN
taxlaw-8368	634	30	payments.147	payments.147	NOUN
taxlaw-8368	634	31	the	the	DET
taxlaw-8368	634	32	minimum	minimum	ADJ
taxlaw-8368	634	33	tax	tax	NOUN
taxlaw-8368	634	34	and	and	CCONJ
taxlaw-8368	634	35	the	the	DET
taxlaw-8368	634	36	denial	denial	NOUN
taxlaw-8368	634	37	of	of	ADP
taxlaw-8368	634	38	the	the	DET
taxlaw-8368	634	39	deduction	deduction	NOUN
taxlaw-8368	634	40	or	or	CCONJ
taxlaw-8368	634	41	treaty	treaty	NOUN
taxlaw-8368	634	42	benefit	benefit	NOUN
taxlaw-8368	634	43	would	would	AUX
taxlaw-8368	634	44	compel	compel	VERB
taxlaw-8368	634	45	the	the	DET
taxlaw-8368	634	46	low	low	ADJ
taxlaw-8368	634	47	tax	tax	NOUN
taxlaw-8368	634	48	jurisdiction	jurisdiction	NOUN
taxlaw-8368	634	49	to	to	PART
taxlaw-8368	634	50	enact	enact	VERB
taxlaw-8368	634	51	a	a	DET
taxlaw-8368	634	52	rate	rate	NOUN
taxlaw-8368	634	53	at	at	ADP
taxlaw-8368	634	54	least	least	ADJ
taxlaw-8368	634	55	equal	equal	ADJ
taxlaw-8368	634	56	to	to	ADP
taxlaw-8368	634	57	the	the	DET
taxlaw-8368	634	58	minimum	minimum	ADJ
taxlaw-8368	634	59	rate	rate	NOUN
taxlaw-8368	634	60	.	.	PUNCT
taxlaw-8368	635	1	failing	fail	VERB
taxlaw-8368	635	2	to	to	PART
taxlaw-8368	635	3	collect	collect	VERB
taxlaw-8368	635	4	135	135	NUM
taxlaw-8368	635	5	globe	globe	NOUN
taxlaw-8368	635	6	pillar	pillar	NOUN
taxlaw-8368	635	7	two	two	NUM
taxlaw-8368	635	8	public	public	ADJ
taxlaw-8368	635	9	consultation	consultation	NOUN
taxlaw-8368	635	10	,	,	PUNCT
taxlaw-8368	635	11	supra	supra	PROPN
taxlaw-8368	635	12	note	note	NOUN
taxlaw-8368	635	13	123	123	NUM
taxlaw-8368	635	14	.	.	PUNCT
taxlaw-8368	636	1	136	136	NUM
taxlaw-8368	636	2	i.r.c	i.r.c	NOUN
taxlaw-8368	636	3	.	.	PUNCT
taxlaw-8368	637	1	§	§	PROPN
taxlaw-8368	637	2	954	954	NUM
taxlaw-8368	637	3	.	.	NOUN
taxlaw-8368	637	4	137	137	NUM
taxlaw-8368	637	5	i.r.c	i.r.c	NOUN
taxlaw-8368	637	6	.	.	PUNCT
taxlaw-8368	638	1	§	§	PROPN
taxlaw-8368	638	2	954(b)(4	954(b)(4	PROPN
taxlaw-8368	638	3	)	)	PUNCT
taxlaw-8368	638	4	.	.	PUNCT
taxlaw-8368	639	1	138	138	NUM
taxlaw-8368	639	2	i.r.c	i.r.c	NOUN
taxlaw-8368	639	3	.	.	PUNCT
taxlaw-8368	640	1	§	§	PROPN
taxlaw-8368	640	2	954(d	954(d	PROPN
taxlaw-8368	640	3	)	)	PUNCT
taxlaw-8368	640	4	.	.	PUNCT
taxlaw-8368	641	1	139	139	NUM
taxlaw-8368	641	2	see	see	VERB
taxlaw-8368	641	3	i.r.c	i.r.c	NOUN
taxlaw-8368	641	4	.	.	PUNCT
taxlaw-8368	642	1	§	§	PROPN
taxlaw-8368	642	2	951a	951a	PROPN
taxlaw-8368	642	3	(	(	PUNCT
taxlaw-8368	642	4	added	add	VERB
taxlaw-8368	642	5	by	by	ADP
taxlaw-8368	642	6	the	the	DET
taxlaw-8368	642	7	tcja	tcja	NOUN
taxlaw-8368	642	8	)	)	PUNCT
taxlaw-8368	642	9	.	.	PUNCT
taxlaw-8368	643	1	140	140	NUM
taxlaw-8368	643	2	i.r.c	i.r.c	NOUN
taxlaw-8368	643	3	.	.	PUNCT
taxlaw-8368	644	1	§	§	PROPN
taxlaw-8368	644	2	250	250	NUM
taxlaw-8368	644	3	(	(	PUNCT
taxlaw-8368	644	4	added	add	VERB
taxlaw-8368	644	5	by	by	ADP
taxlaw-8368	644	6	the	the	DET
taxlaw-8368	644	7	tcja	tcja	NOUN
taxlaw-8368	644	8	)	)	PUNCT
taxlaw-8368	644	9	.	.	PUNCT
taxlaw-8368	645	1	141	141	NUM
taxlaw-8368	645	2	i.r.c	i.r.c	NOUN
taxlaw-8368	645	3	.	.	PUNCT
taxlaw-8368	646	1	§	§	PROPN
taxlaw-8368	646	2	951(a	951(a	PROPN
taxlaw-8368	646	3	)	)	PUNCT
taxlaw-8368	646	4	.	.	PUNCT
taxlaw-8368	647	1	142	142	NUM
taxlaw-8368	647	2	i.r.c	i.r.c	NOUN
taxlaw-8368	647	3	.	.	PUNCT
taxlaw-8368	648	1	§	§	PROPN
taxlaw-8368	648	2	951a(c	951a(c	PROPN
taxlaw-8368	648	3	)	)	PUNCT
taxlaw-8368	648	4	.	.	PUNCT
taxlaw-8368	649	1	143	143	NUM
taxlaw-8368	649	2	i.r.c	i.r.c	NOUN
taxlaw-8368	649	3	.	.	PUNCT
taxlaw-8368	650	1	§	§	PROPN
taxlaw-8368	650	2	951a(b)(2	951a(b)(2	NUM
taxlaw-8368	650	3	)	)	PUNCT
taxlaw-8368	650	4	.	.	PUNCT
taxlaw-8368	651	1	144	144	NUM
taxlaw-8368	651	2	i.r.c	i.r.c	NOUN
taxlaw-8368	651	3	.	.	PUNCT
taxlaw-8368	652	1	§	§	PROPN
taxlaw-8368	652	2	951a(d	951a(d	NUM
taxlaw-8368	652	3	)	)	PUNCT
taxlaw-8368	652	4	.	.	PUNCT
taxlaw-8368	653	1	145	145	NUM
taxlaw-8368	653	2	cf	cf	NOUN
taxlaw-8368	653	3	.	.	PUNCT
taxlaw-8368	653	4	i.r.c	i.r.c	NOUN
taxlaw-8368	653	5	.	.	PUNCT
taxlaw-8368	654	1	§	§	PROPN
taxlaw-8368	654	2	7701(o	7701(o	NUM
taxlaw-8368	654	3	)	)	PUNCT
taxlaw-8368	654	4	(	(	PUNCT
taxlaw-8368	654	5	requiring	require	VERB
taxlaw-8368	654	6	economic	economic	ADJ
taxlaw-8368	654	7	substance	substance	NOUN
taxlaw-8368	654	8	independent	independent	ADJ
taxlaw-8368	654	9	of	of	ADP
taxlaw-8368	654	10	tax	tax	NOUN
taxlaw-8368	654	11	benefits	benefit	NOUN
taxlaw-8368	654	12	for	for	ADP
taxlaw-8368	654	13	an	an	DET
taxlaw-8368	654	14	arrangement	arrangement	NOUN
taxlaw-8368	654	15	to	to	PART
taxlaw-8368	654	16	yield	yield	VERB
taxlaw-8368	654	17	the	the	DET
taxlaw-8368	654	18	tax	tax	NOUN
taxlaw-8368	654	19	outcomes	outcome	NOUN
taxlaw-8368	654	20	that	that	SCONJ
taxlaw-8368	654	21	the	the	DET
taxlaw-8368	654	22	parties	party	NOUN
taxlaw-8368	654	23	have	have	AUX
taxlaw-8368	654	24	structured	structure	VERB
taxlaw-8368	654	25	into	into	ADP
taxlaw-8368	654	26	the	the	DET
taxlaw-8368	654	27	transaction	transaction	NOUN
taxlaw-8368	654	28	)	)	PUNCT
taxlaw-8368	654	29	.	.	PUNCT
taxlaw-8368	655	1	146	146	NUM
taxlaw-8368	655	2	i.r.c	i.r.c	NOUN
taxlaw-8368	655	3	.	.	PUNCT
taxlaw-8368	656	1	§	§	PROPN
taxlaw-8368	656	2	482	482	NUM
taxlaw-8368	656	3	and	and	CCONJ
taxlaw-8368	656	4	related	related	ADJ
taxlaw-8368	656	5	regulations	regulation	NOUN
taxlaw-8368	656	6	.	.	PUNCT
taxlaw-8368	657	1	147	147	NUM
taxlaw-8368	657	2	i.r.c	i.r.c	NOUN
taxlaw-8368	657	3	.	.	PUNCT
taxlaw-8368	658	1	§	§	PROPN
taxlaw-8368	658	2	59a	59a	NUM
taxlaw-8368	658	3	(	(	PUNCT
taxlaw-8368	658	4	added	add	VERB
taxlaw-8368	658	5	by	by	ADP
taxlaw-8368	658	6	the	the	DET
taxlaw-8368	658	7	tcja	tcja	NOUN
taxlaw-8368	658	8	,	,	PUNCT
taxlaw-8368	658	9	imposing	impose	VERB
taxlaw-8368	658	10	a	a	DET
taxlaw-8368	658	11	minimum	minimum	ADJ
taxlaw-8368	658	12	tax	tax	NOUN
taxlaw-8368	658	13	at	at	ADP
taxlaw-8368	658	14	10	10	NUM
taxlaw-8368	658	15	percent	percent	NOUN
taxlaw-8368	658	16	,	,	PUNCT
taxlaw-8368	658	17	increasing	increase	VERB
taxlaw-8368	658	18	to	to	ADP
taxlaw-8368	658	19	12.5	12.5	NUM
taxlaw-8368	658	20	percent	percent	NOUN
taxlaw-8368	658	21	in	in	ADP
taxlaw-8368	658	22	2025	2025	NUM
taxlaw-8368	658	23	)	)	PUNCT
taxlaw-8368	658	24	.	.	PUNCT
taxlaw-8368	659	1	2021	2021	NUM
taxlaw-8368	659	2	]	]	PUNCT
taxlaw-8368	659	3	uniform	uniform	ADJ
taxlaw-8368	659	4	international	international	ADJ
taxlaw-8368	659	5	tax	tax	NOUN
taxlaw-8368	659	6	collection	collection	NOUN
taxlaw-8368	659	7	and	and	CCONJ
taxlaw-8368	659	8	distribution	distribution	NOUN
taxlaw-8368	659	9	151	151	NUM
taxlaw-8368	659	10	the	the	DET
taxlaw-8368	659	11	minimum	minimum	ADJ
taxlaw-8368	659	12	tax	tax	NOUN
taxlaw-8368	659	13	amount	amount	NOUN
taxlaw-8368	659	14	would	would	AUX
taxlaw-8368	659	15	relinquish	relinquish	VERB
taxlaw-8368	659	16	the	the	DET
taxlaw-8368	659	17	potential	potential	ADJ
taxlaw-8368	659	18	tax	tax	NOUN
taxlaw-8368	659	19	revenue	revenue	NOUN
taxlaw-8368	659	20	without	without	ADP
taxlaw-8368	659	21	having	have	VERB
taxlaw-8368	659	22	a	a	DET
taxlaw-8368	659	23	benefit	benefit	NOUN
taxlaw-8368	659	24	to	to	PART
taxlaw-8368	659	25	offer	offer	VERB
taxlaw-8368	659	26	to	to	ADP
taxlaw-8368	659	27	the	the	DET
taxlaw-8368	659	28	investor	investor	NOUN
taxlaw-8368	659	29	because	because	SCONJ
taxlaw-8368	659	30	the	the	DET
taxlaw-8368	659	31	high	high	ADJ
taxlaw-8368	659	32	tax	tax	NOUN
taxlaw-8368	659	33	jurisdiction	jurisdiction	NOUN
taxlaw-8368	659	34	will	will	AUX
taxlaw-8368	659	35	capture	capture	VERB
taxlaw-8368	659	36	the	the	DET
taxlaw-8368	659	37	difference	difference	NOUN
taxlaw-8368	659	38	between	between	ADP
taxlaw-8368	659	39	the	the	DET
taxlaw-8368	659	40	low	low	ADJ
taxlaw-8368	659	41	tax	tax	NOUN
taxlaw-8368	659	42	jurisdiction	jurisdiction	NOUN
taxlaw-8368	659	43	’s	’s	PART
taxlaw-8368	659	44	actual	actual	ADJ
taxlaw-8368	659	45	tax	tax	NOUN
taxlaw-8368	659	46	and	and	CCONJ
taxlaw-8368	659	47	the	the	DET
taxlaw-8368	659	48	minimum	minimum	ADJ
taxlaw-8368	659	49	tax	tax	NOUN
taxlaw-8368	659	50	or	or	CCONJ
taxlaw-8368	659	51	all	all	DET
taxlaw-8368	659	52	the	the	DET
taxlaw-8368	659	53	revenue	revenue	NOUN
taxlaw-8368	659	54	in	in	ADP
taxlaw-8368	659	55	the	the	DET
taxlaw-8368	659	56	case	case	NOUN
taxlaw-8368	659	57	of	of	ADP
taxlaw-8368	659	58	the	the	DET
taxlaw-8368	659	59	base	base	NOUN
taxlaw-8368	659	60	erosion	erosion	NOUN
taxlaw-8368	659	61	payment.148	payment.148	NOUN
taxlaw-8368	659	62	although	although	SCONJ
taxlaw-8368	659	63	the	the	DET
taxlaw-8368	659	64	beps	bep	NOUN
taxlaw-8368	659	65	projects	project	NOUN
taxlaw-8368	659	66	,	,	PUNCT
taxlaw-8368	659	67	when	when	SCONJ
taxlaw-8368	659	68	fully	fully	ADV
taxlaw-8368	659	69	implemented	implement	VERB
taxlaw-8368	659	70	,	,	PUNCT
taxlaw-8368	659	71	may	may	AUX
taxlaw-8368	659	72	represent	represent	VERB
taxlaw-8368	659	73	a	a	DET
taxlaw-8368	659	74	principle	principle	NOUN
taxlaw-8368	659	75	of	of	ADP
taxlaw-8368	659	76	full	full	ADJ
taxlaw-8368	659	77	taxation,149	taxation,149	NOUN
taxlaw-8368	659	78	the	the	DET
taxlaw-8368	659	79	policy	policy	NOUN
taxlaw-8368	659	80	consensus	consensus	NOUN
taxlaw-8368	659	81	of	of	ADP
taxlaw-8368	659	82	the	the	DET
taxlaw-8368	659	83	beps	bep	NOUN
taxlaw-8368	659	84	project	project	NOUN
taxlaw-8368	659	85	has	have	AUX
taxlaw-8368	659	86	been	be	AUX
taxlaw-8368	659	87	that	that	PRON
taxlaw-8368	659	88	no	no	PRON
taxlaw-8368	659	89	or	or	CCONJ
taxlaw-8368	659	90	low	low	ADJ
taxlaw-8368	659	91	taxation	taxation	NOUN
taxlaw-8368	659	92	is	be	AUX
taxlaw-8368	659	93	not	not	PART
taxlaw-8368	659	94	itself	itself	PRON
taxlaw-8368	659	95	a	a	DET
taxlaw-8368	659	96	cause	cause	NOUN
taxlaw-8368	659	97	of	of	ADP
taxlaw-8368	659	98	concern	concern	NOUN
taxlaw-8368	659	99	.	.	PUNCT
taxlaw-8368	660	1	150	150	NUM
taxlaw-8368	660	2	beps	bep	NOUN
taxlaw-8368	660	3	’	'	PUNCT
taxlaw-8368	660	4	objectives	objective	NOUN
taxlaw-8368	660	5	are	be	AUX
taxlaw-8368	660	6	:	:	PUNCT
taxlaw-8368	660	7	(	(	PUNCT
taxlaw-8368	660	8	1	1	X
taxlaw-8368	660	9	)	)	PUNCT
taxlaw-8368	660	10	to	to	PART
taxlaw-8368	660	11	prevent	prevent	VERB
taxlaw-8368	660	12	profit	profit	NOUN
taxlaw-8368	660	13	shifting	shift	VERB
taxlaw-8368	660	14	by	by	ADP
taxlaw-8368	660	15	supplementing	supplement	VERB
taxlaw-8368	660	16	traditional	traditional	ADJ
taxlaw-8368	660	17	transfer	transfer	NOUN
taxlaw-8368	660	18	pricing	pricing	NOUN
taxlaw-8368	660	19	controls	control	NOUN
taxlaw-8368	660	20	with	with	ADP
taxlaw-8368	660	21	a	a	DET
taxlaw-8368	660	22	minimum	minimum	ADJ
taxlaw-8368	660	23	tax	tax	NOUN
taxlaw-8368	660	24	,	,	PUNCT
taxlaw-8368	660	25	and	and	CCONJ
taxlaw-8368	660	26	(	(	PUNCT
taxlaw-8368	660	27	2	2	X
taxlaw-8368	660	28	)	)	PUNCT
taxlaw-8368	660	29	to	to	PART
taxlaw-8368	660	30	reduce	reduce	VERB
taxlaw-8368	660	31	tax	tax	NOUN
taxlaw-8368	660	32	competition	competition	NOUN
taxlaw-8368	660	33	by	by	ADP
taxlaw-8368	660	34	segregating	segregate	VERB
taxlaw-8368	660	35	transactions	transaction	NOUN
taxlaw-8368	660	36	with	with	ADP
taxlaw-8368	660	37	related	related	ADJ
taxlaw-8368	660	38	parties	party	NOUN
taxlaw-8368	660	39	even	even	ADV
taxlaw-8368	660	40	if	if	SCONJ
taxlaw-8368	660	41	at	at	ADP
taxlaw-8368	660	42	an	an	DET
taxlaw-8368	660	43	arms	arm	NOUN
taxlaw-8368	660	44	’	'	PUNCT
taxlaw-8368	660	45	length	length	NOUN
taxlaw-8368	660	46	price	price	NOUN
taxlaw-8368	660	47	whenever	whenever	SCONJ
taxlaw-8368	660	48	they	they	PRON
taxlaw-8368	660	49	do	do	AUX
taxlaw-8368	660	50	not	not	PART
taxlaw-8368	660	51	incur	incur	VERB
taxlaw-8368	660	52	a	a	DET
taxlaw-8368	660	53	tax	tax	NOUN
taxlaw-8368	660	54	equal	equal	ADJ
taxlaw-8368	660	55	to	to	ADP
taxlaw-8368	660	56	or	or	CCONJ
taxlaw-8368	660	57	greater	great	ADJ
taxlaw-8368	660	58	than	than	ADP
taxlaw-8368	660	59	the	the	DET
taxlaw-8368	660	60	minimum	minimum	ADJ
taxlaw-8368	660	61	tax	tax	NOUN
taxlaw-8368	660	62	.	.	PUNCT
taxlaw-8368	661	1	the	the	DET
taxlaw-8368	661	2	latter	latter	ADJ
taxlaw-8368	661	3	objective	objective	NOUN
taxlaw-8368	661	4	may	may	AUX
taxlaw-8368	661	5	be	be	AUX
taxlaw-8368	661	6	more	more	ADV
taxlaw-8368	661	7	difficult	difficult	ADJ
taxlaw-8368	661	8	to	to	PART
taxlaw-8368	661	9	achieve	achieve	VERB
taxlaw-8368	661	10	insofar	insofar	ADV
taxlaw-8368	661	11	as	as	SCONJ
taxlaw-8368	661	12	it	it	PRON
taxlaw-8368	661	13	burdens	burden	VERB
taxlaw-8368	661	14	a	a	DET
taxlaw-8368	661	15	discrete	discrete	ADJ
taxlaw-8368	661	16	class	class	NOUN
taxlaw-8368	661	17	of	of	ADP
taxlaw-8368	661	18	taxable	taxable	ADJ
taxlaw-8368	661	19	income	income	NOUN
taxlaw-8368	661	20	from	from	ADP
taxlaw-8368	661	21	transactions	transaction	NOUN
taxlaw-8368	661	22	between	between	ADP
taxlaw-8368	661	23	related	related	ADJ
taxlaw-8368	661	24	persons	person	NOUN
taxlaw-8368	661	25	that	that	PRON
taxlaw-8368	661	26	is	be	AUX
taxlaw-8368	661	27	taxed	tax	VERB
taxlaw-8368	661	28	less	less	ADV
taxlaw-8368	661	29	favorably	favorably	ADV
taxlaw-8368	661	30	than	than	ADP
taxlaw-8368	661	31	other	other	ADJ
taxlaw-8368	661	32	income	income	NOUN
taxlaw-8368	661	33	even	even	ADV
taxlaw-8368	661	34	though	though	SCONJ
taxlaw-8368	661	35	it	it	PRON
taxlaw-8368	661	36	may	may	AUX
taxlaw-8368	661	37	flow	flow	VERB
taxlaw-8368	661	38	from	from	ADP
taxlaw-8368	661	39	arms	arm	NOUN
taxlaw-8368	661	40	’	'	PUNCT
taxlaw-8368	661	41	length	length	NOUN
taxlaw-8368	661	42	transactions	transaction	NOUN
taxlaw-8368	661	43	that	that	PRON
taxlaw-8368	661	44	transfer	transfer	VERB
taxlaw-8368	661	45	pricing	pricing	NOUN
taxlaw-8368	661	46	law	law	NOUN
taxlaw-8368	661	47	would	would	AUX
taxlaw-8368	661	48	accept	accept	VERB
taxlaw-8368	661	49	as	as	ADV
taxlaw-8368	661	50	correctly	correctly	ADV
taxlaw-8368	661	51	characterized	characterize	VERB
taxlaw-8368	661	52	and	and	CCONJ
taxlaw-8368	661	53	would	would	AUX
taxlaw-8368	661	54	not	not	PART
taxlaw-8368	661	55	reallocate	reallocate	VERB
taxlaw-8368	661	56	between	between	ADP
taxlaw-8368	661	57	or	or	CCONJ
taxlaw-8368	661	58	among	among	ADP
taxlaw-8368	661	59	taxpayers	taxpayer	NOUN
taxlaw-8368	661	60	.	.	PUNCT
taxlaw-8368	662	1	critics	critic	NOUN
taxlaw-8368	662	2	consider	consider	VERB
taxlaw-8368	662	3	the	the	DET
taxlaw-8368	662	4	application	application	NOUN
taxlaw-8368	662	5	of	of	ADP
taxlaw-8368	662	6	the	the	DET
taxlaw-8368	662	7	deduction	deduction	NOUN
taxlaw-8368	662	8	denial	denial	NOUN
taxlaw-8368	662	9	and	and	CCONJ
taxlaw-8368	662	10	loss	loss	NOUN
taxlaw-8368	662	11	of	of	ADP
taxlaw-8368	662	12	treaty	treaty	NOUN
taxlaw-8368	662	13	benefit	benefit	NOUN
taxlaw-8368	662	14	to	to	ADP
taxlaw-8368	662	15	even	even	ADV
taxlaw-8368	662	16	arms	arm	NOUN
taxlaw-8368	662	17	’	'	PUNCT
taxlaw-8368	662	18	length	length	NOUN
taxlaw-8368	662	19	payments	payment	NOUN
taxlaw-8368	662	20	between	between	ADP
taxlaw-8368	662	21	related	related	ADJ
taxlaw-8368	662	22	parties	party	NOUN
taxlaw-8368	662	23	as	as	ADP
taxlaw-8368	662	24	adversely	adversely	ADV
taxlaw-8368	662	25	affecting	affect	VERB
taxlaw-8368	662	26	countries	country	NOUN
taxlaw-8368	662	27	’	'	PUNCT
taxlaw-8368	662	28	ability	ability	NOUN
taxlaw-8368	662	29	to	to	PART
taxlaw-8368	662	30	attract	attract	VERB
taxlaw-8368	662	31	investment	investment	NOUN
taxlaw-8368	662	32	and	and	CCONJ
taxlaw-8368	662	33	activity	activity	NOUN
taxlaw-8368	662	34	that	that	PRON
taxlaw-8368	662	35	does	do	AUX
taxlaw-8368	662	36	not	not	PART
taxlaw-8368	662	37	abuse	abuse	VERB
taxlaw-8368	662	38	tax	tax	NOUN
taxlaw-8368	662	39	rules	rule	NOUN
taxlaw-8368	662	40	because	because	SCONJ
taxlaw-8368	662	41	a	a	DET
taxlaw-8368	662	42	country	country	NOUN
taxlaw-8368	662	43	chooses	choose	VERB
taxlaw-8368	662	44	to	to	PART
taxlaw-8368	662	45	attract	attract	VERB
taxlaw-8368	662	46	investment	investment	NOUN
taxlaw-8368	662	47	with	with	ADP
taxlaw-8368	662	48	low	low	ADJ
taxlaw-8368	662	49	or	or	CCONJ
taxlaw-8368	662	50	zero	zero	NUM
taxlaw-8368	662	51	tax	tax	NOUN
taxlaw-8368	662	52	rates	rate	NOUN
taxlaw-8368	662	53	.	.	PUNCT
taxlaw-8368	663	1	the	the	DET
taxlaw-8368	663	2	deduction	deduction	NOUN
taxlaw-8368	663	3	denial	denial	NOUN
taxlaw-8368	663	4	and	and	CCONJ
taxlaw-8368	663	5	loss	loss	NOUN
taxlaw-8368	663	6	of	of	ADP
taxlaw-8368	663	7	the	the	DET
taxlaw-8368	663	8	treaty	treaty	NOUN
taxlaw-8368	663	9	benefit	benefit	NOUN
taxlaw-8368	663	10	rule	rule	NOUN
taxlaw-8368	663	11	prevents	prevent	VERB
taxlaw-8368	663	12	countries	country	NOUN
taxlaw-8368	663	13	from	from	ADP
taxlaw-8368	663	14	taxing	tax	VERB
taxlaw-8368	663	15	profits	profit	NOUN
taxlaw-8368	663	16	generated	generate	VERB
taxlaw-8368	663	17	through	through	ADP
taxlaw-8368	663	18	actual	actual	ADJ
taxlaw-8368	663	19	activity	activity	NOUN
taxlaw-8368	663	20	taking	take	VERB
taxlaw-8368	663	21	place	place	NOUN
taxlaw-8368	663	22	within	within	ADP
taxlaw-8368	663	23	their	their	PRON
taxlaw-8368	663	24	borders	border	NOUN
taxlaw-8368	663	25	at	at	ADP
taxlaw-8368	663	26	any	any	DET
taxlaw-8368	663	27	rate	rate	NOUN
taxlaw-8368	663	28	they	they	PRON
taxlaw-8368	663	29	choose	choose	VERB
taxlaw-8368	663	30	.	.	PUNCT
taxlaw-8368	664	1	that	that	DET
taxlaw-8368	664	2	tax	tax	NOUN
taxlaw-8368	664	3	rate	rate	NOUN
taxlaw-8368	664	4	limitation	limitation	NOUN
taxlaw-8368	664	5	diminishes	diminish	VERB
taxlaw-8368	664	6	the	the	DET
taxlaw-8368	664	7	sovereignty	sovereignty	NOUN
taxlaw-8368	664	8	of	of	ADP
taxlaw-8368	664	9	low	low	ADJ
taxlaw-8368	664	10	and	and	CCONJ
taxlaw-8368	664	11	zero	zero	NUM
taxlaw-8368	664	12	tax	tax	NOUN
taxlaw-8368	664	13	countries.151	countries.151	PROPN
taxlaw-8368	664	14	other	other	ADJ
taxlaw-8368	664	15	commentators	commentator	NOUN
taxlaw-8368	664	16	appreciate	appreciate	VERB
taxlaw-8368	664	17	that	that	SCONJ
taxlaw-8368	664	18	the	the	DET
taxlaw-8368	664	19	minimum	minimum	ADJ
taxlaw-8368	664	20	tax	tax	NOUN
taxlaw-8368	664	21	could	could	AUX
taxlaw-8368	664	22	significantly	significantly	ADV
taxlaw-8368	664	23	reduce	reduce	VERB
taxlaw-8368	664	24	the	the	DET
taxlaw-8368	664	25	distortions	distortion	NOUN
taxlaw-8368	664	26	of	of	ADP
taxlaw-8368	664	27	international	international	ADJ
taxlaw-8368	664	28	capital	capital	NOUN
taxlaw-8368	664	29	allocation	allocation	NOUN
taxlaw-8368	664	30	and	and	CCONJ
taxlaw-8368	664	31	remove	remove	VERB
taxlaw-8368	664	32	incentives	incentive	NOUN
taxlaw-8368	664	33	to	to	PART
taxlaw-8368	664	34	shift	shift	VERB
taxlaw-8368	664	35	profits	profit	NOUN
taxlaw-8368	664	36	,	,	PUNCT
taxlaw-8368	664	37	although	although	SCONJ
taxlaw-8368	664	38	it	it	PRON
taxlaw-8368	664	39	does	do	AUX
taxlaw-8368	664	40	not	not	PART
taxlaw-8368	664	41	fully	fully	ADV
taxlaw-8368	664	42	equalize	equalize	VERB
taxlaw-8368	664	43	the	the	DET
taxlaw-8368	664	44	tax	tax	NOUN
taxlaw-8368	664	45	burden	burden	NOUN
taxlaw-8368	664	46	of	of	ADP
taxlaw-8368	664	47	domestic	domestic	ADJ
taxlaw-8368	664	48	and	and	CCONJ
taxlaw-8368	664	49	foreign	foreign	ADJ
taxlaw-8368	664	50	investment.152	investment.152	NOUN
taxlaw-8368	664	51	similarly	similarly	ADV
taxlaw-8368	664	52	,	,	PUNCT
taxlaw-8368	664	53	commentators	commentator	NOUN
taxlaw-8368	664	54	express	express	VERB
taxlaw-8368	664	55	the	the	DET
taxlaw-8368	664	56	view	view	NOUN
taxlaw-8368	664	57	that	that	SCONJ
taxlaw-8368	664	58	a	a	DET
taxlaw-8368	664	59	minimum	minimum	ADJ
taxlaw-8368	664	60	tax	tax	NOUN
taxlaw-8368	664	61	infringes	infringe	NOUN
taxlaw-8368	664	62	on	on	ADP
taxlaw-8368	664	63	sovereignty	sovereignty	NOUN
taxlaw-8368	664	64	is	be	AUX
taxlaw-8368	664	65	a	a	DET
taxlaw-8368	664	66	questionable	questionable	ADJ
taxlaw-8368	664	67	premise	premise	NOUN
taxlaw-8368	664	68	,	,	PUNCT
taxlaw-8368	664	69	as	as	SCONJ
taxlaw-8368	664	70	unfettered	unfettered	ADJ
taxlaw-8368	664	71	sovereignty	sovereignty	NOUN
taxlaw-8368	664	72	can	can	AUX
taxlaw-8368	664	73	only	only	ADV
taxlaw-8368	664	74	be	be	AUX
taxlaw-8368	664	75	claimed	claim	VERB
taxlaw-8368	664	76	in	in	ADP
taxlaw-8368	664	77	purely	purely	ADV
taxlaw-8368	664	78	internal	internal	ADJ
taxlaw-8368	664	79	situations	situation	NOUN
taxlaw-8368	664	80	.	.	PUNCT
taxlaw-8368	665	1	in	in	ADP
taxlaw-8368	665	2	the	the	DET
taxlaw-8368	665	3	international	international	ADJ
taxlaw-8368	665	4	context	context	NOUN
taxlaw-8368	665	5	,	,	PUNCT
taxlaw-8368	665	6	external	external	ADJ
taxlaw-8368	665	7	interests	interest	NOUN
taxlaw-8368	665	8	may	may	AUX
taxlaw-8368	665	9	require	require	VERB
taxlaw-8368	665	10	compromise	compromise	NOUN
taxlaw-8368	665	11	of	of	ADP
taxlaw-8368	665	12	sovereignty	sovereignty	NOUN
taxlaw-8368	665	13	to	to	PART
taxlaw-8368	665	14	maintain	maintain	VERB
taxlaw-8368	665	15	peaceful	peaceful	ADJ
taxlaw-8368	665	16	relations	relation	NOUN
taxlaw-8368	665	17	and	and	CCONJ
taxlaw-8368	665	18	cross	cross	ADJ
taxlaw-8368	665	19	-	-	ADJ
taxlaw-8368	665	20	border	border	NOUN
taxlaw-8368	665	21	commerce.153	commerce.153	VERB
taxlaw-8368	665	22	the	the	DET
taxlaw-8368	665	23	globe	globe	NOUN
taxlaw-8368	665	24	proposal	proposal	NOUN
taxlaw-8368	665	25	does	do	AUX
taxlaw-8368	665	26	acknowledge	acknowledge	VERB
taxlaw-8368	665	27	that	that	SCONJ
taxlaw-8368	665	28	there	there	PRON
taxlaw-8368	665	29	is	be	VERB
taxlaw-8368	665	30	international	international	ADJ
taxlaw-8368	665	31	capital	capital	NOUN
taxlaw-8368	665	32	imbalance	imbalance	NOUN
taxlaw-8368	665	33	disfavoring	disfavor	VERB
taxlaw-8368	665	34	less	less	ADV
taxlaw-8368	665	35	developed	develop	VERB
taxlaw-8368	665	36	economies	economy	NOUN
taxlaw-8368	665	37	.	.	PUNCT
taxlaw-8368	666	1	the	the	DET
taxlaw-8368	666	2	oecd	oecd	PROPN
taxlaw-8368	666	3	views	view	VERB
taxlaw-8368	666	4	the	the	DET
taxlaw-8368	666	5	globe	globe	NOUN
taxlaw-8368	666	6	proposal	proposal	NOUN
taxlaw-8368	666	7	as	as	ADP
taxlaw-8368	666	8	a	a	DET
taxlaw-8368	666	9	way	way	NOUN
taxlaw-8368	666	10	to	to	PART
taxlaw-8368	666	11	remedy	remedy	VERB
taxlaw-8368	666	12	that	that	DET
taxlaw-8368	666	13	imbalance	imbalance	NOUN
taxlaw-8368	666	14	.	.	PUNCT
taxlaw-8368	667	1	the	the	DET
taxlaw-8368	667	2	proposal	proposal	NOUN
taxlaw-8368	667	3	would	would	AUX
taxlaw-8368	667	4	allocate	allocate	VERB
taxlaw-8368	667	5	a	a	DET
taxlaw-8368	667	6	somewhat	somewhat	ADV
taxlaw-8368	667	7	greater	great	ADJ
taxlaw-8368	667	8	share	share	NOUN
taxlaw-8368	667	9	of	of	ADP
taxlaw-8368	667	10	the	the	DET
taxlaw-8368	667	11	base	base	NOUN
taxlaw-8368	667	12	to	to	ADP
taxlaw-8368	667	13	less	less	ADV
taxlaw-8368	667	14	developed	developed	ADJ
taxlaw-8368	667	15	jurisdictions	jurisdiction	NOUN
taxlaw-8368	667	16	.	.	PUNCT
taxlaw-8368	668	1	under	under	ADP
taxlaw-8368	668	2	the	the	DET
taxlaw-8368	668	3	guise	guise	NOUN
taxlaw-8368	668	4	of	of	ADP
taxlaw-8368	668	5	tax	tax	NOUN
taxlaw-8368	668	6	fairness	fairness	NOUN
taxlaw-8368	668	7	,	,	PUNCT
taxlaw-8368	668	8	the	the	DET
taxlaw-8368	668	9	minimum	minimum	ADJ
taxlaw-8368	668	10	tax	tax	NOUN
taxlaw-8368	668	11	will	will	AUX
taxlaw-8368	668	12	inhibit	inhibit	VERB
taxlaw-8368	668	13	jurisdictions	jurisdiction	NOUN
taxlaw-8368	668	14	from	from	ADP
taxlaw-8368	668	15	engaging	engage	VERB
taxlaw-8368	668	16	in	in	ADP
taxlaw-8368	668	17	tax	tax	NOUN
taxlaw-8368	668	18	-	-	PUNCT
taxlaw-8368	668	19	based	base	VERB
taxlaw-8368	668	20	competition	competition	NOUN
taxlaw-8368	668	21	for	for	ADP
taxlaw-8368	668	22	inbound	inbound	ADJ
taxlaw-8368	668	23	investment	investment	NOUN
taxlaw-8368	668	24	with	with	ADP
taxlaw-8368	668	25	tax	tax	NOUN
taxlaw-8368	668	26	concessions	concession	NOUN
taxlaw-8368	668	27	for	for	ADP
taxlaw-8368	668	28	international	international	ADJ
taxlaw-8368	668	29	investors	investor	NOUN
taxlaw-8368	668	30	.	.	PUNCT
taxlaw-8368	669	1	less	less	ADJ
taxlaw-8368	669	2	developed	develop	VERB
taxlaw-8368	669	3	jurisdictions	jurisdiction	NOUN
taxlaw-8368	669	4	will	will	AUX
taxlaw-8368	669	5	collect	collect	VERB
taxlaw-8368	669	6	more	more	ADJ
taxlaw-8368	669	7	tax	tax	NOUN
taxlaw-8368	669	8	on	on	ADP
taxlaw-8368	669	9	their	their	PRON
taxlaw-8368	669	10	larger	large	ADJ
taxlaw-8368	669	11	shares	share	NOUN
taxlaw-8368	669	12	of	of	ADP
taxlaw-8368	669	13	the	the	DET
taxlaw-8368	669	14	tax	tax	NOUN
taxlaw-8368	669	15	base	base	NOUN
taxlaw-8368	669	16	than	than	SCONJ
taxlaw-8368	669	17	they	they	PRON
taxlaw-8368	669	18	might	might	AUX
taxlaw-8368	669	19	have	have	AUX
taxlaw-8368	669	20	collected	collect	VERB
taxlaw-8368	669	21	with	with	ADP
taxlaw-8368	669	22	robust	robust	ADJ
taxlaw-8368	669	23	tax	tax	NOUN
taxlaw-8368	669	24	competition	competition	NOUN
taxlaw-8368	669	25	because	because	SCONJ
taxlaw-8368	669	26	they	they	PRON
taxlaw-8368	669	27	will	will	AUX
taxlaw-8368	669	28	impose	impose	VERB
taxlaw-8368	669	29	a	a	DET
taxlaw-8368	669	30	tax	tax	NOUN
taxlaw-8368	669	31	at	at	ADP
taxlaw-8368	669	32	a	a	DET
taxlaw-8368	669	33	rate	rate	NOUN
taxlaw-8368	669	34	no	no	ADV
taxlaw-8368	669	35	less	less	ADJ
taxlaw-8368	669	36	than	than	ADP
taxlaw-8368	669	37	the	the	DET
taxlaw-8368	669	38	minimum	minimum	ADJ
taxlaw-8368	669	39	tax	tax	NOUN
taxlaw-8368	669	40	.	.	PUNCT
taxlaw-8368	670	1	like	like	ADP
taxlaw-8368	670	2	the	the	DET
taxlaw-8368	670	3	other	other	ADJ
taxlaw-8368	670	4	oecd	oecd	PROPN
taxlaw-8368	670	5	projects	project	NOUN
taxlaw-8368	670	6	,	,	PUNCT
taxlaw-8368	670	7	the	the	DET
taxlaw-8368	670	8	globe	globe	NOUN
taxlaw-8368	670	9	project	project	NOUN
taxlaw-8368	670	10	is	be	AUX
taxlaw-8368	670	11	mindful	mindful	ADJ
taxlaw-8368	670	12	of	of	ADP
taxlaw-8368	670	13	tax	tax	NOUN
taxlaw-8368	670	14	sovereignty	sovereignty	NOUN
taxlaw-8368	670	15	but	but	CCONJ
taxlaw-8368	670	16	,	,	PUNCT
taxlaw-8368	670	17	nevertheless	nevertheless	ADV
taxlaw-8368	670	18	,	,	PUNCT
taxlaw-8368	670	19	intrudes	intrude	VERB
taxlaw-8368	670	20	upon	upon	SCONJ
taxlaw-8368	670	21	taxing	tax	VERB
taxlaw-8368	670	22	sovereignty	sovereignty	NOUN
taxlaw-8368	670	23	with	with	ADP
taxlaw-8368	670	24	effective	effective	ADJ
taxlaw-8368	670	25	economic	economic	ADJ
taxlaw-8368	670	26	compulsion	compulsion	NOUN
taxlaw-8368	670	27	to	to	PART
taxlaw-8368	670	28	enact	enact	VERB
taxlaw-8368	670	29	a	a	DET
taxlaw-8368	670	30	minimum	minimum	ADJ
taxlaw-8368	670	31	rate	rate	NOUN
taxlaw-8368	670	32	of	of	ADP
taxlaw-8368	670	33	tax	tax	NOUN
taxlaw-8368	670	34	through	through	ADP
taxlaw-8368	670	35	the	the	DET
taxlaw-8368	670	36	vat	vat	NOUN
taxlaw-8368	670	37	directive	directive	NOUN
taxlaw-8368	670	38	that	that	PRON
taxlaw-8368	670	39	limits	limit	VERB
taxlaw-8368	670	40	the	the	DET
taxlaw-8368	670	41	tax	tax	NOUN
taxlaw-8368	670	42	sovereignty	sovereignty	NOUN
taxlaw-8368	670	43	of	of	ADP
taxlaw-8368	670	44	the	the	DET
taxlaw-8368	670	45	eu	eu	PROPN
taxlaw-8368	670	46	member	member	NOUN
taxlaw-8368	670	47	states	state	NOUN
taxlaw-8368	670	48	.	.	PUNCT
taxlaw-8368	671	1	154	154	NUM
taxlaw-8368	671	2	globe	globe	NOUN
taxlaw-8368	671	3	provides	provide	VERB
taxlaw-8368	671	4	a	a	DET
taxlaw-8368	671	5	trade	trade	NOUN
taxlaw-8368	671	6	-	-	PUNCT
taxlaw-8368	671	7	off	off	NOUN
taxlaw-8368	671	8	for	for	ADP
taxlaw-8368	671	9	the	the	DET
taxlaw-8368	671	10	relinquishment	relinquishment	NOUN
taxlaw-8368	671	11	of	of	ADP
taxlaw-8368	671	12	tax	tax	NOUN
taxlaw-8368	671	13	148	148	NUM
taxlaw-8368	671	14	see	see	VERB
taxlaw-8368	671	15	devereux	devereux	PROPN
taxlaw-8368	671	16	et	et	PROPN
taxlaw-8368	671	17	al	al	PROPN
taxlaw-8368	671	18	.	.	PROPN
taxlaw-8368	671	19	,	,	PUNCT
taxlaw-8368	671	20	supra	supra	PROPN
taxlaw-8368	671	21	note	note	PROPN
taxlaw-8368	671	22	16	16	NUM
taxlaw-8368	671	23	,	,	PUNCT
taxlaw-8368	671	24	at	at	ADP
taxlaw-8368	671	25	1	1	NUM
taxlaw-8368	671	26	-	-	SYM
taxlaw-8368	671	27	2	2	NUM
taxlaw-8368	671	28	;	;	PUNCT
taxlaw-8368	671	29	discussion	discussion	NOUN
taxlaw-8368	671	30	infra	infra	NOUN
taxlaw-8368	671	31	part	part	NOUN
taxlaw-8368	671	32	v.	v.	ADP
taxlaw-8368	671	33	149	149	NUM
taxlaw-8368	671	34	mason	mason	PROPN
taxlaw-8368	671	35	,	,	PUNCT
taxlaw-8368	671	36	supra	supra	PROPN
taxlaw-8368	671	37	note	note	PROPN
taxlaw-8368	671	38	128	128	NUM
taxlaw-8368	671	39	,	,	PUNCT
taxlaw-8368	671	40	at	at	ADP
taxlaw-8368	671	41	370	370	NUM
taxlaw-8368	671	42	(	(	PUNCT
taxlaw-8368	671	43	“	"	PUNCT
taxlaw-8368	671	44	beps	bep	NOUN
taxlaw-8368	671	45	both	both	PRON
taxlaw-8368	671	46	confirmed	confirm	VERB
taxlaw-8368	671	47	and	and	CCONJ
taxlaw-8368	671	48	operationalized	operationalize	VERB
taxlaw-8368	671	49	full	full	ADJ
taxlaw-8368	671	50	taxation	taxation	NOUN
taxlaw-8368	671	51	as	as	ADP
taxlaw-8368	671	52	a	a	DET
taxlaw-8368	671	53	new	new	ADJ
taxlaw-8368	671	54	international	international	ADJ
taxlaw-8368	671	55	tax	tax	NOUN
taxlaw-8368	671	56	norm	norm	NOUN
taxlaw-8368	671	57	.	.	PUNCT
taxlaw-8368	671	58	”	"	PUNCT
taxlaw-8368	671	59	)	)	PUNCT
taxlaw-8368	671	60	.	.	PUNCT
taxlaw-8368	672	1	150	150	NUM
taxlaw-8368	672	2	devereux	devereux	PROPN
taxlaw-8368	672	3	et	et	PROPN
taxlaw-8368	672	4	al	al	PROPN
taxlaw-8368	672	5	.	.	PROPN
taxlaw-8368	672	6	,	,	PUNCT
taxlaw-8368	672	7	supra	supra	PROPN
taxlaw-8368	672	8	note	note	PROPN
taxlaw-8368	672	9	16	16	NUM
taxlaw-8368	672	10	,	,	PUNCT
taxlaw-8368	672	11	at	at	ADP
taxlaw-8368	672	12	1	1	NUM
taxlaw-8368	672	13	.	.	NOUN
taxlaw-8368	672	14	151	151	NUM
taxlaw-8368	673	1	i	i	PRON
taxlaw-8368	673	2	d.	d.	VERB
taxlaw-8368	673	3	at	at	ADP
taxlaw-8368	673	4	5	5	NUM
taxlaw-8368	673	5	.	.	NOUN
taxlaw-8368	673	6	152	152	NUM
taxlaw-8368	673	7	joachim	joachim	PROPN
taxlaw-8368	673	8	englisch	englisch	PROPN
taxlaw-8368	673	9	&	&	CCONJ
taxlaw-8368	673	10	johannes	johannes	PROPN
taxlaw-8368	673	11	becker	becker	PROPN
taxlaw-8368	673	12	,	,	PUNCT
taxlaw-8368	673	13	international	international	ADJ
taxlaw-8368	673	14	effective	effective	ADJ
taxlaw-8368	673	15	minimum	minimum	NOUN
taxlaw-8368	673	16	taxation	taxation	NOUN
taxlaw-8368	673	17	–	–	PUNCT
taxlaw-8368	673	18	the	the	DET
taxlaw-8368	673	19	globe	globe	NOUN
taxlaw-8368	673	20	proposal	proposal	NOUN
taxlaw-8368	673	21	,	,	PUNCT
taxlaw-8368	673	22	11	11	NUM
taxlaw-8368	673	23	world	world	NOUN
taxlaw-8368	673	24	tax	tax	NOUN
taxlaw-8368	673	25	j.	j.	PROPN
taxlaw-8368	673	26	483	483	PROPN
taxlaw-8368	673	27	(	(	PUNCT
taxlaw-8368	673	28	2019	2019	NUM
taxlaw-8368	673	29	)	)	PUNCT
taxlaw-8368	673	30	.	.	PUNCT
taxlaw-8368	674	1	153	153	NUM
taxlaw-8368	675	1	i	i	PRON
taxlaw-8368	675	2	d.	d.	PROPN
taxlaw-8368	675	3	at	at	ADP
taxlaw-8368	675	4	492	492	NUM
taxlaw-8368	675	5	-	-	SYM
taxlaw-8368	675	6	93	93	NUM
taxlaw-8368	675	7	.	.	PUNCT
taxlaw-8368	676	1	154	154	NUM
taxlaw-8368	676	2	ec	ec	PROPN
taxlaw-8368	676	3	council	council	NOUN
taxlaw-8368	676	4	directive	directive	NOUN
taxlaw-8368	676	5	,	,	PUNCT
taxlaw-8368	676	6	supra	supra	PROPN
taxlaw-8368	676	7	note	note	NOUN
taxlaw-8368	676	8	44	44	NUM
taxlaw-8368	676	9	(	(	PUNCT
taxlaw-8368	676	10	vat	vat	NOUN
taxlaw-8368	676	11	directive	directive	NOUN
taxlaw-8368	676	12	in	in	ADP
taxlaw-8368	676	13	the	the	DET
taxlaw-8368	676	14	eu	eu	PROPN
taxlaw-8368	676	15	)	)	PUNCT
taxlaw-8368	676	16	.	.	PUNCT
taxlaw-8368	677	1	152	152	NUM
taxlaw-8368	677	2	columbia	columbia	PROPN
taxlaw-8368	677	3	journal	journal	PROPN
taxlaw-8368	677	4	of	of	ADP
taxlaw-8368	677	5	tax	tax	NOUN
taxlaw-8368	677	6	law	law	NOUN
taxlaw-8368	677	7	[	[	X
taxlaw-8368	677	8	vol	vol	NOUN
taxlaw-8368	677	9	.	.	PUNCT
taxlaw-8368	678	1	12:126	12:126	NUM
taxlaw-8368	678	2	sovereignty	sovereignty	NOUN
taxlaw-8368	678	3	by	by	ADP
taxlaw-8368	678	4	restructuring	restructure	VERB
taxlaw-8368	678	5	the	the	DET
taxlaw-8368	678	6	allocation	allocation	NOUN
taxlaw-8368	678	7	of	of	ADP
taxlaw-8368	678	8	the	the	DET
taxlaw-8368	678	9	income	income	NOUN
taxlaw-8368	678	10	tax	tax	NOUN
taxlaw-8368	678	11	base	base	NOUN
taxlaw-8368	678	12	such	such	ADJ
taxlaw-8368	678	13	that	that	SCONJ
taxlaw-8368	678	14	more	more	ADJ
taxlaw-8368	678	15	allocation	allocation	NOUN
taxlaw-8368	678	16	is	be	AUX
taxlaw-8368	678	17	accorded	accord	VERB
taxlaw-8368	678	18	to	to	ADP
taxlaw-8368	678	19	less	less	ADV
taxlaw-8368	678	20	developed	develop	VERB
taxlaw-8368	678	21	countries	country	NOUN
taxlaw-8368	678	22	.	.	PUNCT
taxlaw-8368	679	1	except	except	SCONJ
taxlaw-8368	679	2	for	for	ADP
taxlaw-8368	679	3	the	the	DET
taxlaw-8368	679	4	minimum	minimum	ADJ
taxlaw-8368	679	5	rate	rate	NOUN
taxlaw-8368	679	6	,	,	PUNCT
taxlaw-8368	679	7	the	the	DET
taxlaw-8368	679	8	project	project	NOUN
taxlaw-8368	679	9	does	do	AUX
taxlaw-8368	679	10	not	not	PART
taxlaw-8368	679	11	promote	promote	VERB
taxlaw-8368	679	12	broad	broad	ADJ
taxlaw-8368	679	13	taxing	tax	VERB
taxlaw-8368	679	14	uniformity	uniformity	NOUN
taxlaw-8368	679	15	.	.	PUNCT
taxlaw-8368	680	1	neither	neither	CCONJ
taxlaw-8368	680	2	does	do	AUX
taxlaw-8368	680	3	the	the	DET
taxlaw-8368	680	4	project	project	NOUN
taxlaw-8368	680	5	recommend	recommend	VERB
taxlaw-8368	680	6	uniform	uniform	ADJ
taxlaw-8368	680	7	rules	rule	NOUN
taxlaw-8368	680	8	of	of	ADP
taxlaw-8368	680	9	taxation	taxation	NOUN
taxlaw-8368	680	10	across	across	ADP
taxlaw-8368	680	11	jurisdictions	jurisdiction	NOUN
taxlaw-8368	680	12	.	.	PUNCT
taxlaw-8368	681	1	it	it	PRON
taxlaw-8368	681	2	leaves	leave	VERB
taxlaw-8368	681	3	the	the	DET
taxlaw-8368	681	4	administration	administration	NOUN
taxlaw-8368	681	5	and	and	CCONJ
taxlaw-8368	681	6	collection	collection	NOUN
taxlaw-8368	681	7	of	of	ADP
taxlaw-8368	681	8	tax	tax	NOUN
taxlaw-8368	681	9	on	on	ADP
taxlaw-8368	681	10	the	the	DET
taxlaw-8368	681	11	jurisdiction	jurisdiction	NOUN
taxlaw-8368	681	12	’s	’s	PART
taxlaw-8368	681	13	share	share	NOUN
taxlaw-8368	681	14	of	of	ADP
taxlaw-8368	681	15	the	the	DET
taxlaw-8368	681	16	tax	tax	NOUN
taxlaw-8368	681	17	base	base	NOUN
taxlaw-8368	681	18	to	to	ADP
taxlaw-8368	681	19	each	each	DET
taxlaw-8368	681	20	taxing	tax	VERB
taxlaw-8368	681	21	jurisdiction	jurisdiction	NOUN
taxlaw-8368	681	22	.	.	PUNCT
taxlaw-8368	682	1	accordingly	accordingly	ADV
taxlaw-8368	682	2	,	,	PUNCT
taxlaw-8368	682	3	a	a	DET
taxlaw-8368	682	4	jurisdiction	jurisdiction	NOUN
taxlaw-8368	682	5	interested	interested	ADJ
taxlaw-8368	682	6	in	in	ADP
taxlaw-8368	682	7	offering	offer	VERB
taxlaw-8368	682	8	a	a	DET
taxlaw-8368	682	9	tax	tax	NOUN
taxlaw-8368	682	10	-	-	PUNCT
taxlaw-8368	682	11	based	base	VERB
taxlaw-8368	682	12	subsidy	subsidy	NOUN
taxlaw-8368	682	13	might	might	AUX
taxlaw-8368	682	14	adjust	adjust	VERB
taxlaw-8368	682	15	its	its	PRON
taxlaw-8368	682	16	tax	tax	NOUN
taxlaw-8368	682	17	rules	rule	NOUN
taxlaw-8368	682	18	to	to	PART
taxlaw-8368	682	19	benefit	benefit	VERB
taxlaw-8368	682	20	the	the	DET
taxlaw-8368	682	21	subsidized	subsidize	VERB
taxlaw-8368	682	22	taxpayer	taxpayer	NOUN
taxlaw-8368	682	23	while	while	SCONJ
taxlaw-8368	682	24	maintaining	maintain	VERB
taxlaw-8368	682	25	a	a	DET
taxlaw-8368	682	26	nominal	nominal	ADJ
taxlaw-8368	682	27	tax	tax	NOUN
taxlaw-8368	682	28	rate	rate	NOUN
taxlaw-8368	682	29	equal	equal	ADJ
taxlaw-8368	682	30	to	to	ADP
taxlaw-8368	682	31	the	the	DET
taxlaw-8368	682	32	minimum	minimum	NOUN
taxlaw-8368	682	33	.	.	PUNCT
taxlaw-8368	683	1	the	the	DET
taxlaw-8368	683	2	complexity	complexity	NOUN
taxlaw-8368	683	3	of	of	ADP
taxlaw-8368	683	4	addressing	address	VERB
taxlaw-8368	683	5	all	all	DET
taxlaw-8368	683	6	possible	possible	ADJ
taxlaw-8368	683	7	tax	tax	NOUN
taxlaw-8368	683	8	subsidization	subsidization	NOUN
taxlaw-8368	683	9	permutations	permutation	NOUN
taxlaw-8368	683	10	will	will	AUX
taxlaw-8368	683	11	be	be	AUX
taxlaw-8368	683	12	challenging	challenge	VERB
taxlaw-8368	683	13	to	to	ADP
taxlaw-8368	683	14	police	police	NOUN
taxlaw-8368	683	15	.	.	PUNCT
taxlaw-8368	684	1	despite	despite	SCONJ
taxlaw-8368	684	2	the	the	DET
taxlaw-8368	684	3	beps	bep	NOUN
taxlaw-8368	684	4	’	'	PUNCT
taxlaw-8368	684	5	objective	objective	NOUN
taxlaw-8368	684	6	to	to	PART
taxlaw-8368	684	7	prevent	prevent	VERB
taxlaw-8368	684	8	erosion	erosion	NOUN
taxlaw-8368	684	9	of	of	ADP
taxlaw-8368	684	10	the	the	DET
taxlaw-8368	684	11	base	base	NOUN
taxlaw-8368	684	12	with	with	ADP
taxlaw-8368	684	13	international	international	ADJ
taxlaw-8368	684	14	coordination	coordination	NOUN
taxlaw-8368	684	15	,	,	PUNCT
taxlaw-8368	684	16	developed	develop	VERB
taxlaw-8368	684	17	and	and	CCONJ
taxlaw-8368	684	18	dominant	dominant	ADJ
taxlaw-8368	684	19	economies	economy	NOUN
taxlaw-8368	684	20	exercising	exercise	VERB
taxlaw-8368	684	21	tax	tax	NOUN
taxlaw-8368	684	22	sovereignty	sovereignty	NOUN
taxlaw-8368	684	23	,	,	PUNCT
taxlaw-8368	684	24	even	even	ADV
taxlaw-8368	684	25	consistent	consistent	ADJ
taxlaw-8368	684	26	with	with	ADP
taxlaw-8368	684	27	beps	bep	NOUN
taxlaw-8368	684	28	,	,	PUNCT
taxlaw-8368	684	29	have	have	VERB
taxlaw-8368	684	30	flexibility	flexibility	NOUN
taxlaw-8368	684	31	in	in	ADP
taxlaw-8368	684	32	designing	design	VERB
taxlaw-8368	684	33	their	their	PRON
taxlaw-8368	684	34	own	own	ADJ
taxlaw-8368	684	35	domestic	domestic	ADJ
taxlaw-8368	684	36	tax	tax	NOUN
taxlaw-8368	684	37	rules	rule	NOUN
taxlaw-8368	684	38	in	in	ADP
taxlaw-8368	684	39	a	a	DET
taxlaw-8368	684	40	manner	manner	NOUN
taxlaw-8368	684	41	that	that	PRON
taxlaw-8368	684	42	might	might	AUX
taxlaw-8368	684	43	impose	impose	VERB
taxlaw-8368	684	44	some	some	PRON
taxlaw-8368	684	45	of	of	ADP
taxlaw-8368	684	46	their	their	PRON
taxlaw-8368	684	47	rules	rule	NOUN
taxlaw-8368	684	48	indirectly	indirectly	ADV
taxlaw-8368	684	49	on	on	ADP
taxlaw-8368	684	50	other	other	ADJ
taxlaw-8368	684	51	economies	economy	NOUN
taxlaw-8368	684	52	.	.	PUNCT
taxlaw-8368	685	1	by	by	ADP
taxlaw-8368	685	2	applying	apply	VERB
taxlaw-8368	685	3	its	its	PRON
taxlaw-8368	685	4	own	own	ADJ
taxlaw-8368	685	5	taxing	tax	VERB
taxlaw-8368	685	6	rules	rule	NOUN
taxlaw-8368	685	7	in	in	ADP
taxlaw-8368	685	8	determining	determine	VERB
taxlaw-8368	685	9	whether	whether	SCONJ
taxlaw-8368	685	10	or	or	CCONJ
taxlaw-8368	685	11	not	not	PART
taxlaw-8368	685	12	an	an	DET
taxlaw-8368	685	13	mne	mne	NOUN
taxlaw-8368	685	14	was	be	AUX
taxlaw-8368	685	15	subject	subject	ADJ
taxlaw-8368	685	16	to	to	ADP
taxlaw-8368	685	17	tax	tax	NOUN
taxlaw-8368	685	18	at	at	ADP
taxlaw-8368	685	19	a	a	DET
taxlaw-8368	685	20	rate	rate	NOUN
taxlaw-8368	685	21	equal	equal	ADJ
taxlaw-8368	685	22	to	to	ADP
taxlaw-8368	685	23	or	or	CCONJ
taxlaw-8368	685	24	greater	great	ADJ
taxlaw-8368	685	25	than	than	ADP
taxlaw-8368	685	26	the	the	DET
taxlaw-8368	685	27	minimum	minimum	ADJ
taxlaw-8368	685	28	tax	tax	NOUN
taxlaw-8368	685	29	rate	rate	NOUN
taxlaw-8368	685	30	,	,	PUNCT
taxlaw-8368	685	31	a	a	DET
taxlaw-8368	685	32	developed	developed	ADJ
taxlaw-8368	685	33	and	and	CCONJ
taxlaw-8368	685	34	dominant	dominant	ADJ
taxlaw-8368	685	35	economy	economy	NOUN
taxlaw-8368	685	36	might	might	AUX
taxlaw-8368	685	37	compel	compel	VERB
taxlaw-8368	685	38	other	other	ADJ
taxlaw-8368	685	39	economies	economy	NOUN
taxlaw-8368	685	40	to	to	PART
taxlaw-8368	685	41	coordinate	coordinate	VERB
taxlaw-8368	685	42	their	their	PRON
taxlaw-8368	685	43	tax	tax	NOUN
taxlaw-8368	685	44	rules	rule	NOUN
taxlaw-8368	685	45	.	.	PUNCT
taxlaw-8368	686	1	results	result	NOUN
taxlaw-8368	686	2	would	would	AUX
taxlaw-8368	686	3	differ	differ	VERB
taxlaw-8368	686	4	depending	depend	VERB
taxlaw-8368	686	5	on	on	ADP
taxlaw-8368	686	6	the	the	DET
taxlaw-8368	686	7	rules	rule	NOUN
taxlaw-8368	686	8	in	in	ADP
taxlaw-8368	686	9	the	the	DET
taxlaw-8368	686	10	taxpayer	taxpayer	NOUN
taxlaw-8368	686	11	’s	’s	PART
taxlaw-8368	686	12	home	home	NOUN
taxlaw-8368	686	13	jurisdiction	jurisdiction	NOUN
taxlaw-8368	686	14	as	as	SCONJ
taxlaw-8368	686	15	opposed	oppose	VERB
taxlaw-8368	686	16	to	to	ADP
taxlaw-8368	686	17	another	another	DET
taxlaw-8368	686	18	major	major	ADJ
taxlaw-8368	686	19	economy	economy	NOUN
taxlaw-8368	686	20	’s	’s	PART
taxlaw-8368	686	21	rules	rule	NOUN
taxlaw-8368	686	22	.	.	PUNCT
taxlaw-8368	687	1	where	where	SCONJ
taxlaw-8368	687	2	the	the	DET
taxlaw-8368	687	3	mne	mne	PROPN
taxlaw-8368	687	4	is	be	AUX
taxlaw-8368	687	5	operating	operate	VERB
taxlaw-8368	687	6	in	in	ADP
taxlaw-8368	687	7	multiple	multiple	ADJ
taxlaw-8368	687	8	jurisdictions	jurisdiction	NOUN
taxlaw-8368	687	9	and	and	CCONJ
taxlaw-8368	687	10	each	each	DET
taxlaw-8368	687	11	or	or	CCONJ
taxlaw-8368	687	12	many	many	ADJ
taxlaw-8368	687	13	jurisdictions	jurisdiction	NOUN
taxlaw-8368	687	14	apply	apply	VERB
taxlaw-8368	687	15	their	their	PRON
taxlaw-8368	687	16	own	own	ADJ
taxlaw-8368	687	17	taxing	tax	VERB
taxlaw-8368	687	18	rules	rule	NOUN
taxlaw-8368	687	19	to	to	PART
taxlaw-8368	687	20	determine	determine	VERB
taxlaw-8368	687	21	whether	whether	SCONJ
taxlaw-8368	687	22	the	the	DET
taxlaw-8368	687	23	mne	mne	PROPN
taxlaw-8368	687	24	is	be	AUX
taxlaw-8368	687	25	paying	pay	VERB
taxlaw-8368	687	26	the	the	DET
taxlaw-8368	687	27	minimum	minimum	ADJ
taxlaw-8368	687	28	tax	tax	NOUN
taxlaw-8368	687	29	amount	amount	NOUN
taxlaw-8368	687	30	,	,	PUNCT
taxlaw-8368	687	31	a	a	DET
taxlaw-8368	687	32	cacophony	cacophony	NOUN
taxlaw-8368	687	33	of	of	ADP
taxlaw-8368	687	34	outcomes	outcome	NOUN
taxlaw-8368	687	35	might	might	AUX
taxlaw-8368	687	36	result	result	VERB
taxlaw-8368	687	37	offering	offer	VERB
taxlaw-8368	687	38	little	little	ADJ
taxlaw-8368	687	39	improvement	improvement	NOUN
taxlaw-8368	687	40	over	over	ADP
taxlaw-8368	687	41	what	what	PRON
taxlaw-8368	687	42	exists	exist	VERB
taxlaw-8368	687	43	now	now	ADV
taxlaw-8368	687	44	.	.	PUNCT
taxlaw-8368	688	1	ultimately	ultimately	ADV
taxlaw-8368	688	2	,	,	PUNCT
taxlaw-8368	688	3	it	it	PRON
taxlaw-8368	688	4	seems	seem	VERB
taxlaw-8368	688	5	that	that	SCONJ
taxlaw-8368	688	6	the	the	DET
taxlaw-8368	688	7	success	success	NOUN
taxlaw-8368	688	8	of	of	ADP
taxlaw-8368	688	9	the	the	DET
taxlaw-8368	688	10	globe	globe	NOUN
taxlaw-8368	688	11	proposal	proposal	NOUN
taxlaw-8368	688	12	depends	depend	VERB
taxlaw-8368	688	13	on	on	ADP
taxlaw-8368	688	14	the	the	DET
taxlaw-8368	688	15	nearunanimous	nearunanimous	ADJ
taxlaw-8368	688	16	adoption	adoption	NOUN
taxlaw-8368	688	17	of	of	ADP
taxlaw-8368	688	18	the	the	DET
taxlaw-8368	688	19	minimum	minimum	ADJ
taxlaw-8368	688	20	tax	tax	NOUN
taxlaw-8368	688	21	and	and	CCONJ
taxlaw-8368	688	22	the	the	DET
taxlaw-8368	688	23	tax	tax	NOUN
taxlaw-8368	688	24	on	on	ADP
taxlaw-8368	688	25	base	base	NOUN
taxlaw-8368	688	26	eroding	erode	VERB
taxlaw-8368	688	27	payments	payment	NOUN
taxlaw-8368	688	28	.	.	PUNCT
taxlaw-8368	689	1	otherwise	otherwise	ADV
taxlaw-8368	689	2	,	,	PUNCT
taxlaw-8368	689	3	the	the	DET
taxlaw-8368	689	4	proposal	proposal	NOUN
taxlaw-8368	689	5	might	might	AUX
taxlaw-8368	689	6	exacerbate	exacerbate	VERB
taxlaw-8368	689	7	tax	tax	NOUN
taxlaw-8368	689	8	competition	competition	NOUN
taxlaw-8368	689	9	problems	problem	NOUN
taxlaw-8368	689	10	,	,	PUNCT
taxlaw-8368	689	11	as	as	SCONJ
taxlaw-8368	689	12	non	non	ADJ
taxlaw-8368	689	13	-	-	ADJ
taxlaw-8368	689	14	adopting	adopting	ADJ
taxlaw-8368	689	15	countries	country	NOUN
taxlaw-8368	689	16	that	that	PRON
taxlaw-8368	689	17	refrain	refrain	VERB
taxlaw-8368	689	18	from	from	ADP
taxlaw-8368	689	19	implementing	implement	VERB
taxlaw-8368	689	20	the	the	DET
taxlaw-8368	689	21	measures	measure	NOUN
taxlaw-8368	689	22	could	could	AUX
taxlaw-8368	689	23	manipulate	manipulate	VERB
taxlaw-8368	689	24	this	this	PRON
taxlaw-8368	689	25	to	to	ADP
taxlaw-8368	689	26	their	their	PRON
taxlaw-8368	689	27	tax	tax	NOUN
taxlaw-8368	689	28	advantage	advantage	NOUN
taxlaw-8368	689	29	.	.	PUNCT
taxlaw-8368	690	1	they	they	PRON
taxlaw-8368	690	2	might	might	AUX
taxlaw-8368	690	3	entice	entice	VERB
taxlaw-8368	690	4	mnes	mne	NOUN
taxlaw-8368	690	5	to	to	PART
taxlaw-8368	690	6	move	move	VERB
taxlaw-8368	690	7	their	their	PRON
taxlaw-8368	690	8	parent	parent	NOUN
taxlaw-8368	690	9	company	company	NOUN
taxlaw-8368	690	10	to	to	ADP
taxlaw-8368	690	11	their	their	PRON
taxlaw-8368	690	12	jurisdiction	jurisdiction	NOUN
taxlaw-8368	690	13	by	by	ADP
taxlaw-8368	690	14	offering	offer	VERB
taxlaw-8368	690	15	a	a	DET
taxlaw-8368	690	16	tax	tax	NOUN
taxlaw-8368	690	17	home	home	NOUN
taxlaw-8368	690	18	free	free	ADJ
taxlaw-8368	690	19	from	from	ADP
taxlaw-8368	690	20	the	the	DET
taxlaw-8368	690	21	minimum	minimum	ADJ
taxlaw-8368	690	22	tax	tax	NOUN
taxlaw-8368	690	23	requirement	requirement	NOUN
taxlaw-8368	690	24	.	.	PUNCT
taxlaw-8368	691	1	countries	country	NOUN
taxlaw-8368	691	2	adopting	adopt	VERB
taxlaw-8368	691	3	the	the	DET
taxlaw-8368	691	4	minimum	minimum	ADJ
taxlaw-8368	691	5	tax	tax	NOUN
taxlaw-8368	691	6	and	and	CCONJ
taxlaw-8368	691	7	base	base	NOUN
taxlaw-8368	691	8	eroding	erode	VERB
taxlaw-8368	691	9	tax	tax	NOUN
taxlaw-8368	691	10	must	must	AUX
taxlaw-8368	691	11	design	design	VERB
taxlaw-8368	691	12	methods	method	NOUN
taxlaw-8368	691	13	to	to	PART
taxlaw-8368	691	14	prevent	prevent	VERB
taxlaw-8368	691	15	migration	migration	NOUN
taxlaw-8368	691	16	of	of	ADP
taxlaw-8368	691	17	mnes	mne	NOUN
taxlaw-8368	691	18	as	as	SCONJ
taxlaw-8368	691	19	the	the	DET
taxlaw-8368	691	20	u.s	u.s	PROPN
taxlaw-8368	691	21	.	.	PROPN
taxlaw-8368	691	22	sought	seek	VERB
taxlaw-8368	691	23	to	to	PART
taxlaw-8368	691	24	do	do	VERB
taxlaw-8368	691	25	with	with	ADP
taxlaw-8368	691	26	its	its	PRON
taxlaw-8368	691	27	anti	anti	ADJ
taxlaw-8368	691	28	-	-	ADJ
taxlaw-8368	691	29	inversion	inversion	ADJ
taxlaw-8368	691	30	legislation.155	legislation.155	NOUN
taxlaw-8368	691	31	similarly	similarly	ADV
taxlaw-8368	691	32	,	,	PUNCT
taxlaw-8368	691	33	harmonization	harmonization	NOUN
taxlaw-8368	691	34	of	of	ADP
taxlaw-8368	691	35	the	the	DET
taxlaw-8368	691	36	tax	tax	NOUN
taxlaw-8368	691	37	base	base	NOUN
taxlaw-8368	691	38	and	and	CCONJ
taxlaw-8368	691	39	applicable	applicable	ADJ
taxlaw-8368	691	40	thresholds	threshold	NOUN
taxlaw-8368	691	41	is	be	AUX
taxlaw-8368	691	42	essential	essential	ADJ
taxlaw-8368	691	43	to	to	ADP
taxlaw-8368	691	44	the	the	DET
taxlaw-8368	691	45	success	success	NOUN
taxlaw-8368	691	46	of	of	ADP
taxlaw-8368	691	47	the	the	DET
taxlaw-8368	691	48	project	project	NOUN
taxlaw-8368	691	49	lest	lest	SCONJ
taxlaw-8368	691	50	countries	country	NOUN
taxlaw-8368	691	51	simply	simply	ADV
taxlaw-8368	691	52	continue	continue	VERB
taxlaw-8368	691	53	to	to	PART
taxlaw-8368	691	54	compete	compete	VERB
taxlaw-8368	691	55	by	by	ADP
taxlaw-8368	691	56	adjusting	adjust	VERB
taxlaw-8368	691	57	rules	rule	NOUN
taxlaw-8368	691	58	of	of	ADP
taxlaw-8368	691	59	inclusion	inclusion	NOUN
taxlaw-8368	691	60	and	and	CCONJ
taxlaw-8368	691	61	thresholds	threshold	NOUN
taxlaw-8368	691	62	.	.	PUNCT
taxlaw-8368	692	1	c.	c.	NOUN
taxlaw-8368	692	2	tax	tax	NOUN
taxlaw-8368	692	3	competition	competition	NOUN
taxlaw-8368	692	4	,	,	PUNCT
taxlaw-8368	692	5	avoidance	avoidance	NOUN
taxlaw-8368	692	6	,	,	PUNCT
taxlaw-8368	692	7	and	and	CCONJ
taxlaw-8368	692	8	evasion	evasion	NOUN
taxlaw-8368	692	9	while	while	SCONJ
taxlaw-8368	692	10	the	the	DET
taxlaw-8368	692	11	oecd	oecd	PROPN
taxlaw-8368	692	12	pushes	push	VERB
taxlaw-8368	692	13	on	on	ADP
taxlaw-8368	692	14	with	with	ADP
taxlaw-8368	692	15	its	its	PRON
taxlaw-8368	692	16	project	project	NOUN
taxlaw-8368	692	17	to	to	PART
taxlaw-8368	692	18	overhaul	overhaul	VERB
taxlaw-8368	692	19	taxation	taxation	NOUN
taxlaw-8368	692	20	of	of	ADP
taxlaw-8368	692	21	mnes	mne	NOUN
taxlaw-8368	692	22	and	and	CCONJ
taxlaw-8368	692	23	has	have	VERB
taxlaw-8368	692	24	140	140	NUM
taxlaw-8368	692	25	countries	country	NOUN
taxlaw-8368	692	26	scheduled	schedule	VERB
taxlaw-8368	692	27	to	to	PART
taxlaw-8368	692	28	participate	participate	VERB
taxlaw-8368	692	29	in	in	ADP
taxlaw-8368	692	30	meetings	meeting	NOUN
taxlaw-8368	692	31	on	on	ADP
taxlaw-8368	692	32	a	a	DET
taxlaw-8368	692	33	revised	revise	VERB
taxlaw-8368	692	34	international	international	ADJ
taxlaw-8368	692	35	tax	tax	NOUN
taxlaw-8368	692	36	framework,156	framework,156	PROPN
taxlaw-8368	692	37	the	the	DET
taxlaw-8368	692	38	framework	framework	NOUN
taxlaw-8368	692	39	is	be	AUX
taxlaw-8368	692	40	unlikely	unlikely	ADJ
taxlaw-8368	692	41	to	to	PART
taxlaw-8368	692	42	eliminate	eliminate	VERB
taxlaw-8368	692	43	international	international	ADJ
taxlaw-8368	692	44	tax	tax	NOUN
taxlaw-8368	692	45	competition	competition	NOUN
taxlaw-8368	692	46	.	.	PUNCT
taxlaw-8368	693	1	even	even	ADV
taxlaw-8368	693	2	among	among	ADP
taxlaw-8368	693	3	the	the	DET
taxlaw-8368	693	4	140	140	NUM
taxlaw-8368	693	5	participants	participant	NOUN
taxlaw-8368	693	6	,	,	PUNCT
taxlaw-8368	693	7	a	a	DET
taxlaw-8368	693	8	variety	variety	NOUN
taxlaw-8368	693	9	of	of	ADP
taxlaw-8368	693	10	competing	compete	VERB
taxlaw-8368	693	11	concerns	concern	NOUN
taxlaw-8368	693	12	may	may	AUX
taxlaw-8368	693	13	manifest	manifest	VERB
taxlaw-8368	693	14	themselves	themselves	PRON
taxlaw-8368	693	15	among	among	ADP
taxlaw-8368	693	16	the	the	DET
taxlaw-8368	693	17	participants	participant	NOUN
taxlaw-8368	693	18	.	.	PUNCT
taxlaw-8368	694	1	the	the	DET
taxlaw-8368	694	2	u.s	u.s	PROPN
taxlaw-8368	694	3	.	.	PROPN
taxlaw-8368	694	4	,	,	PUNCT
taxlaw-8368	694	5	for	for	ADP
taxlaw-8368	694	6	example	example	NOUN
taxlaw-8368	694	7	,	,	PUNCT
taxlaw-8368	694	8	continues	continue	VERB
taxlaw-8368	694	9	to	to	PART
taxlaw-8368	694	10	express	express	VERB
taxlaw-8368	694	11	reservations	reservation	NOUN
taxlaw-8368	694	12	with	with	ADP
taxlaw-8368	694	13	155	155	NUM
taxlaw-8368	694	14	i.r.c	i.r.c	NOUN
taxlaw-8368	694	15	.	.	PUNCT
taxlaw-8368	695	1	§	§	PROPN
taxlaw-8368	695	2	7874	7874	NUM
taxlaw-8368	695	3	.	.	PUNCT
taxlaw-8368	696	1	156	156	NUM
taxlaw-8368	696	2	stephanie	stephanie	PROPN
taxlaw-8368	696	3	soong	soong	PROPN
taxlaw-8368	696	4	johnston	johnston	PROPN
taxlaw-8368	696	5	,	,	PUNCT
taxlaw-8368	696	6	oecd	oecd	PROPN
taxlaw-8368	696	7	postpones	postpone	VERB
taxlaw-8368	696	8	key	key	ADJ
taxlaw-8368	696	9	meeting	meeting	NOUN
taxlaw-8368	696	10	of	of	ADP
taxlaw-8368	696	11	global	global	ADJ
taxlaw-8368	696	12	tax	tax	NOUN
taxlaw-8368	696	13	overhaul	overhaul	NOUN
taxlaw-8368	696	14	project	project	NOUN
taxlaw-8368	696	15	,	,	PUNCT
taxlaw-8368	696	16	tax	tax	NOUN
taxlaw-8368	696	17	notes	note	NOUN
taxlaw-8368	696	18	today	today	NOUN
taxlaw-8368	696	19	int’l	int’l	NUM
taxlaw-8368	696	20	(	(	PUNCT
taxlaw-8368	696	21	may	may	PROPN
taxlaw-8368	696	22	5	5	NUM
taxlaw-8368	696	23	,	,	PUNCT
taxlaw-8368	696	24	2020	2020	NUM
taxlaw-8368	696	25	)	)	PUNCT
taxlaw-8368	696	26	,	,	PUNCT
taxlaw-8368	696	27	https://www.taxnotes.com/featured-news/oecdpostpones-key-meeting-global-tax-overhaul-project/2020/05/04/2ch38	https://www.taxnotes.com/featured-news/oecdpostpones-key-meeting-global-tax-overhaul-project/2020/05/04/2ch38	X
taxlaw-8368	697	1	[	[	X
taxlaw-8368	697	2	https://perma.cc/76wnafwc	https://perma.cc/76wnafwc	X
taxlaw-8368	697	3	]	]	X
taxlaw-8368	697	4	.	.	PUNCT
taxlaw-8368	698	1	2021	2021	NUM
taxlaw-8368	698	2	]	]	PUNCT
taxlaw-8368	698	3	uniform	uniform	ADJ
taxlaw-8368	698	4	international	international	ADJ
taxlaw-8368	698	5	tax	tax	NOUN
taxlaw-8368	698	6	collection	collection	NOUN
taxlaw-8368	698	7	and	and	CCONJ
taxlaw-8368	698	8	distribution	distribution	NOUN
taxlaw-8368	698	9	153	153	NUM
taxlaw-8368	698	10	respect	respect	NOUN
taxlaw-8368	698	11	to	to	ADP
taxlaw-8368	698	12	digital	digital	PROPN
taxlaw-8368	698	13	services,157	services,157	PROPN
taxlaw-8368	698	14	and	and	CCONJ
taxlaw-8368	698	15	53	53	NUM
taxlaw-8368	698	16	u.n	u.n	PROPN
taxlaw-8368	698	17	.	.	PROPN
taxlaw-8368	698	18	member	member	PROPN
taxlaw-8368	698	19	states158	states158	PROPN
taxlaw-8368	698	20	are	be	AUX
taxlaw-8368	698	21	not	not	PART
taxlaw-8368	698	22	even	even	ADV
taxlaw-8368	698	23	included	include	VERB
taxlaw-8368	698	24	in	in	ADP
taxlaw-8368	698	25	the	the	DET
taxlaw-8368	698	26	oecd	oecd	PROPN
taxlaw-8368	698	27	deliberations	deliberation	NOUN
taxlaw-8368	698	28	.	.	PUNCT
taxlaw-8368	699	1	moreover	moreover	ADV
taxlaw-8368	699	2	,	,	PUNCT
taxlaw-8368	699	3	while	while	SCONJ
taxlaw-8368	699	4	the	the	DET
taxlaw-8368	699	5	base	base	NOUN
taxlaw-8368	699	6	erosion	erosion	NOUN
taxlaw-8368	699	7	projects	project	NOUN
taxlaw-8368	699	8	address	address	VERB
taxlaw-8368	699	9	a	a	DET
taxlaw-8368	699	10	variety	variety	NOUN
taxlaw-8368	699	11	of	of	ADP
taxlaw-8368	699	12	methods	method	NOUN
taxlaw-8368	699	13	that	that	PRON
taxlaw-8368	699	14	taxpayers	taxpayer	NOUN
taxlaw-8368	699	15	use	use	VERB
taxlaw-8368	699	16	to	to	PART
taxlaw-8368	699	17	shift	shift	VERB
taxlaw-8368	699	18	income	income	NOUN
taxlaw-8368	699	19	source	source	NOUN
taxlaw-8368	699	20	to	to	ADP
taxlaw-8368	699	21	low	low	ADJ
taxlaw-8368	699	22	tax	tax	NOUN
taxlaw-8368	699	23	jurisdictions	jurisdiction	NOUN
taxlaw-8368	699	24	,	,	PUNCT
taxlaw-8368	699	25	they	they	PRON
taxlaw-8368	699	26	do	do	AUX
taxlaw-8368	699	27	not	not	PART
taxlaw-8368	699	28	unify	unify	VERB
taxlaw-8368	699	29	all	all	DET
taxlaw-8368	699	30	computational	computational	ADJ
taxlaw-8368	699	31	rules	rule	NOUN
taxlaw-8368	699	32	and	and	CCONJ
taxlaw-8368	699	33	tax	tax	NOUN
taxlaw-8368	699	34	rates	rate	NOUN
taxlaw-8368	699	35	.	.	PUNCT
taxlaw-8368	700	1	the	the	DET
taxlaw-8368	700	2	oecd	oecd	PROPN
taxlaw-8368	700	3	also	also	ADV
taxlaw-8368	700	4	publicly	publicly	ADV
taxlaw-8368	700	5	identified	identify	VERB
taxlaw-8368	700	6	tax	tax	NOUN
taxlaw-8368	700	7	havens	haven	NOUN
taxlaw-8368	700	8	that	that	PRON
taxlaw-8368	700	9	engaged	engage	VERB
taxlaw-8368	700	10	in	in	ADP
taxlaw-8368	700	11	harmful	harmful	ADJ
taxlaw-8368	700	12	tax	tax	NOUN
taxlaw-8368	700	13	competition	competition	NOUN
taxlaw-8368	700	14	to	to	ADP
taxlaw-8368	700	15	shame	shame	NOUN
taxlaw-8368	700	16	or	or	CCONJ
taxlaw-8368	700	17	coerce	coerce	VERB
taxlaw-8368	700	18	them	they	PRON
taxlaw-8368	700	19	to	to	PART
taxlaw-8368	700	20	cooperate	cooperate	VERB
taxlaw-8368	700	21	with	with	ADP
taxlaw-8368	700	22	the	the	DET
taxlaw-8368	700	23	major	major	ADJ
taxlaw-8368	700	24	market	market	NOUN
taxlaw-8368	700	25	jurisdictions	jurisdiction	NOUN
taxlaw-8368	700	26	and	and	CCONJ
taxlaw-8368	700	27	share	share	NOUN
taxlaw-8368	700	28	information	information	NOUN
taxlaw-8368	700	29	.	.	PUNCT
taxlaw-8368	701	1	information	information	NOUN
taxlaw-8368	701	2	sharing	sharing	NOUN
taxlaw-8368	701	3	would	would	AUX
taxlaw-8368	701	4	assist	assist	VERB
taxlaw-8368	701	5	the	the	DET
taxlaw-8368	701	6	developed	develop	VERB
taxlaw-8368	701	7	economy	economy	NOUN
taxlaw-8368	701	8	countries	country	NOUN
taxlaw-8368	701	9	to	to	PART
taxlaw-8368	701	10	identify	identify	VERB
taxlaw-8368	701	11	investors	investor	NOUN
taxlaw-8368	701	12	subject	subject	ADJ
taxlaw-8368	701	13	to	to	ADP
taxlaw-8368	701	14	their	their	PRON
taxlaw-8368	701	15	general	general	ADJ
taxlaw-8368	701	16	taxing	taxing	NOUN
taxlaw-8368	701	17	jurisdiction	jurisdiction	NOUN
taxlaw-8368	701	18	when	when	SCONJ
taxlaw-8368	701	19	those	those	DET
taxlaw-8368	701	20	investors	investor	NOUN
taxlaw-8368	701	21	conceal	conceal	VERB
taxlaw-8368	701	22	assets	asset	NOUN
taxlaw-8368	701	23	in	in	ADP
taxlaw-8368	701	24	low	low	ADJ
taxlaw-8368	701	25	tax	tax	NOUN
taxlaw-8368	701	26	jurisdictions	jurisdiction	NOUN
taxlaw-8368	701	27	to	to	PART
taxlaw-8368	701	28	avoid	avoid	VERB
taxlaw-8368	701	29	home	home	NOUN
taxlaw-8368	701	30	country	country	NOUN
taxlaw-8368	701	31	taxes.159	taxes.159	PROPN
taxlaw-8368	701	32	the	the	DET
taxlaw-8368	701	33	harmful	harmful	ADJ
taxlaw-8368	701	34	tax	tax	NOUN
taxlaw-8368	701	35	competition	competition	NOUN
taxlaw-8368	701	36	project	project	NOUN
taxlaw-8368	701	37	has	have	AUX
taxlaw-8368	701	38	encouraged	encourage	VERB
taxlaw-8368	701	39	rapid	rapid	ADJ
taxlaw-8368	701	40	growth	growth	NOUN
taxlaw-8368	701	41	of	of	ADP
taxlaw-8368	701	42	agreements	agreement	NOUN
taxlaw-8368	701	43	on	on	ADP
taxlaw-8368	701	44	information	information	NOUN
taxlaw-8368	701	45	sharing.160	sharing.160	VERB
taxlaw-8368	701	46	the	the	DET
taxlaw-8368	701	47	u.s	u.s	PROPN
taxlaw-8368	701	48	.	.	PROPN
taxlaw-8368	701	49	also	also	ADV
taxlaw-8368	701	50	coerced	coerce	VERB
taxlaw-8368	701	51	international	international	ADJ
taxlaw-8368	701	52	cooperation	cooperation	NOUN
taxlaw-8368	701	53	by	by	ADP
taxlaw-8368	701	54	enacting	enact	VERB
taxlaw-8368	701	55	legislation	legislation	NOUN
taxlaw-8368	701	56	denying	deny	VERB
taxlaw-8368	701	57	favorable	favorable	ADJ
taxlaw-8368	701	58	u.s	u.s	PROPN
taxlaw-8368	701	59	.	.	PROPN
taxlaw-8368	701	60	tax	tax	NOUN
taxlaw-8368	701	61	status	status	NOUN
taxlaw-8368	701	62	to	to	ADP
taxlaw-8368	701	63	foreign	foreign	ADJ
taxlaw-8368	701	64	entities	entity	NOUN
taxlaw-8368	701	65	that	that	PRON
taxlaw-8368	701	66	did	do	AUX
taxlaw-8368	701	67	not	not	PART
taxlaw-8368	701	68	provide	provide	VERB
taxlaw-8368	701	69	information	information	NOUN
taxlaw-8368	701	70	on	on	ADP
taxlaw-8368	701	71	their	their	PRON
taxlaw-8368	701	72	u.s	u.s	PROPN
taxlaw-8368	701	73	.	.	PROPN
taxlaw-8368	701	74	direct	direct	ADJ
taxlaw-8368	701	75	and	and	CCONJ
taxlaw-8368	701	76	indirect	indirect	ADJ
taxlaw-8368	701	77	investors	investor	NOUN
taxlaw-8368	701	78	who	who	PRON
taxlaw-8368	701	79	were	be	AUX
taxlaw-8368	701	80	investing	invest	VERB
taxlaw-8368	701	81	outside	outside	ADP
taxlaw-8368	701	82	the	the	DET
taxlaw-8368	701	83	u.s	u.s	PROPN
taxlaw-8368	701	84	.	.	PROPN
taxlaw-8368	701	85	and	and	CCONJ
taxlaw-8368	701	86	not	not	PART
taxlaw-8368	701	87	reporting	report	VERB
taxlaw-8368	701	88	their	their	PRON
taxlaw-8368	701	89	income	income	NOUN
taxlaw-8368	701	90	from	from	ADP
taxlaw-8368	701	91	those	those	PRON
taxlaw-8368	701	92	investments.161	investments.161	VERB
taxlaw-8368	701	93	perhaps	perhaps	ADV
taxlaw-8368	701	94	the	the	DET
taxlaw-8368	701	95	most	most	ADV
taxlaw-8368	701	96	interesting	interesting	ADJ
taxlaw-8368	701	97	action	action	NOUN
taxlaw-8368	701	98	regarding	regard	VERB
taxlaw-8368	701	99	information	information	NOUN
taxlaw-8368	701	100	gathering	gathering	NOUN
taxlaw-8368	701	101	was	be	AUX
taxlaw-8368	701	102	when	when	SCONJ
taxlaw-8368	701	103	germany	germany	PROPN
taxlaw-8368	701	104	purchased	purchase	VERB
taxlaw-8368	701	105	a	a	DET
taxlaw-8368	701	106	stolen	steal	VERB
taxlaw-8368	701	107	list	list	NOUN
taxlaw-8368	701	108	of	of	ADP
taxlaw-8368	701	109	german	german	ADJ
taxlaw-8368	701	110	investors	investor	NOUN
taxlaw-8368	701	111	in	in	ADP
taxlaw-8368	701	112	liechtenstein	liechtenstein	PROPN
taxlaw-8368	701	113	stiftungen	stiftungen	PROPN
taxlaw-8368	701	114	to	to	PART
taxlaw-8368	701	115	discover	discover	VERB
taxlaw-8368	701	116	those	those	DET
taxlaw-8368	701	117	investors	investor	NOUN
taxlaw-8368	701	118	’	'	PUNCT
taxlaw-8368	701	119	evasion	evasion	NOUN
taxlaw-8368	701	120	of	of	ADP
taxlaw-8368	701	121	german	german	ADJ
taxlaw-8368	701	122	tax	tax	NOUN
taxlaw-8368	702	1	liability.162	liability.162	NOUN
taxlaw-8368	702	2	the	the	DET
taxlaw-8368	702	3	u.s	u.s	PROPN
taxlaw-8368	702	4	.	.	PROPN
taxlaw-8368	702	5	approach	approach	NOUN
taxlaw-8368	702	6	to	to	ADP
taxlaw-8368	702	7	tax	tax	NOUN
taxlaw-8368	702	8	competition	competition	NOUN
taxlaw-8368	702	9	differs	differ	VERB
taxlaw-8368	702	10	somewhat	somewhat	ADV
taxlaw-8368	702	11	from	from	ADP
taxlaw-8368	702	12	that	that	PRON
taxlaw-8368	702	13	of	of	ADP
taxlaw-8368	702	14	other	other	ADJ
taxlaw-8368	702	15	oecd	oecd	PROPN
taxlaw-8368	702	16	countries	country	NOUN
taxlaw-8368	702	17	.	.	PUNCT
taxlaw-8368	703	1	since	since	SCONJ
taxlaw-8368	703	2	the	the	DET
taxlaw-8368	703	3	u.s	u.s	PROPN
taxlaw-8368	703	4	.	.	PROPN
taxlaw-8368	703	5	taxes	taxis	NOUN
taxlaw-8368	703	6	its	its	PRON
taxlaw-8368	703	7	citizens	citizen	NOUN
taxlaw-8368	703	8	,	,	PUNCT
taxlaw-8368	703	9	residents	resident	NOUN
taxlaw-8368	703	10	,	,	PUNCT
taxlaw-8368	703	11	and	and	CCONJ
taxlaw-8368	703	12	domestic	domestic	ADJ
taxlaw-8368	703	13	entities	entity	NOUN
taxlaw-8368	703	14	on	on	ADP
taxlaw-8368	703	15	their	their	PRON
taxlaw-8368	703	16	income	income	NOUN
taxlaw-8368	703	17	from	from	ADP
taxlaw-8368	703	18	all	all	DET
taxlaw-8368	703	19	sources	source	NOUN
taxlaw-8368	703	20	worldwide,163	worldwide,163	PROPN
taxlaw-8368	703	21	operating	operate	VERB
taxlaw-8368	703	22	or	or	CCONJ
taxlaw-8368	703	23	investing	invest	VERB
taxlaw-8368	703	24	directly	directly	ADV
taxlaw-8368	703	25	in	in	ADP
taxlaw-8368	703	26	low	low	ADJ
taxlaw-8368	703	27	tax	tax	NOUN
taxlaw-8368	703	28	jurisdictions	jurisdiction	NOUN
taxlaw-8368	703	29	provides	provide	VERB
taxlaw-8368	703	30	u.s	u.s	PROPN
taxlaw-8368	703	31	.	.	PROPN
taxlaw-8368	703	32	persons	person	NOUN
taxlaw-8368	703	33	no	no	DET
taxlaw-8368	703	34	tax	tax	NOUN
taxlaw-8368	703	35	benefit	benefit	NOUN
taxlaw-8368	703	36	provided	provide	VERB
taxlaw-8368	703	37	that	that	SCONJ
taxlaw-8368	703	38	the	the	DET
taxlaw-8368	703	39	u.s	u.s	PROPN
taxlaw-8368	703	40	.	.	PROPN
taxlaw-8368	703	41	taxpayer	taxpayer	PROPN
taxlaw-8368	703	42	reports	report	VERB
taxlaw-8368	703	43	completely	completely	ADV
taxlaw-8368	703	44	and	and	CCONJ
taxlaw-8368	703	45	honestly	honestly	ADV
taxlaw-8368	703	46	.	.	PUNCT
taxlaw-8368	704	1	hiding	hide	VERB
taxlaw-8368	704	2	assets	asset	NOUN
taxlaw-8368	704	3	and	and	CCONJ
taxlaw-8368	704	4	failing	fail	VERB
taxlaw-8368	704	5	to	to	PART
taxlaw-8368	704	6	report	report	VERB
taxlaw-8368	704	7	offshore	offshore	ADJ
taxlaw-8368	704	8	income	income	NOUN
taxlaw-8368	704	9	is	be	AUX
taxlaw-8368	704	10	tax	tax	NOUN
taxlaw-8368	704	11	fraud	fraud	NOUN
taxlaw-8368	704	12	which	which	PRON
taxlaw-8368	704	13	may	may	AUX
taxlaw-8368	704	14	subject	subject	VERB
taxlaw-8368	704	15	the	the	DET
taxlaw-8368	704	16	taxpayer	taxpayer	NOUN
taxlaw-8368	704	17	to	to	ADP
taxlaw-8368	704	18	civil	civil	ADJ
taxlaw-8368	704	19	and	and	CCONJ
taxlaw-8368	704	20	criminal	criminal	ADJ
taxlaw-8368	704	21	penalties.164	penalties.164	NOUN
taxlaw-8368	704	22	the	the	DET
taxlaw-8368	704	23	tax	tax	NOUN
taxlaw-8368	704	24	on	on	ADP
taxlaw-8368	704	25	worldwide	worldwide	ADJ
taxlaw-8368	704	26	income	income	NOUN
taxlaw-8368	704	27	in	in	ADP
taxlaw-8368	704	28	the	the	DET
taxlaw-8368	704	29	u.s	u.s	PROPN
taxlaw-8368	704	30	.	.	PROPN
taxlaw-8368	704	31	similarly	similarly	ADV
taxlaw-8368	704	32	eliminates	eliminate	VERB
taxlaw-8368	704	33	the	the	DET
taxlaw-8368	704	34	benefit	benefit	NOUN
taxlaw-8368	704	35	of	of	ADP
taxlaw-8368	704	36	negotiated	negotiate	VERB
taxlaw-8368	704	37	tax	tax	NOUN
taxlaw-8368	704	38	concessions	concession	NOUN
taxlaw-8368	704	39	insofar	insofar	ADV
taxlaw-8368	704	40	as	as	SCONJ
taxlaw-8368	704	41	the	the	DET
taxlaw-8368	704	42	u.s	u.s	PROPN
taxlaw-8368	704	43	.	.	PROPN
taxlaw-8368	704	44	applies	apply	VERB
taxlaw-8368	704	45	a	a	DET
taxlaw-8368	704	46	credit	credit	NOUN
taxlaw-8368	704	47	rather	rather	ADV
taxlaw-8368	704	48	than	than	ADP
taxlaw-8368	704	49	exemption165	exemption165	PROPN
taxlaw-8368	704	50	to	to	ADP
taxlaw-8368	704	51	all	all	DET
taxlaw-8368	704	52	foreign	foreign	ADJ
taxlaw-8368	704	53	source	source	NOUN
taxlaw-8368	704	54	income	income	NOUN
taxlaw-8368	704	55	and	and	CCONJ
taxlaw-8368	704	56	generally	generally	ADV
taxlaw-8368	704	57	cedes	cede	VERB
taxlaw-8368	704	58	primary	primary	ADJ
taxlaw-8368	704	59	taxing	taxing	NOUN
taxlaw-8368	704	60	authority	authority	NOUN
taxlaw-8368	704	61	to	to	ADP
taxlaw-8368	704	62	the	the	DET
taxlaw-8368	704	63	source	source	NOUN
taxlaw-8368	704	64	country	country	NOUN
taxlaw-8368	704	65	through	through	ADP
taxlaw-8368	704	66	the	the	DET
taxlaw-8368	704	67	foreign	foreign	ADJ
taxlaw-8368	704	68	tax	tax	NOUN
taxlaw-8368	704	69	credit	credit	NOUN
taxlaw-8368	704	70	166	166	NUM
taxlaw-8368	704	71	but	but	CCONJ
taxlaw-8368	704	72	157	157	NUM
taxlaw-8368	704	73	see	see	VERB
taxlaw-8368	704	74	i	i	PROPN
taxlaw-8368	704	75	d.	d.	PROPN
taxlaw-8368	704	76	;	;	PUNCT
taxlaw-8368	704	77	william	william	PROPN
taxlaw-8368	704	78	hoke	hoke	PROPN
taxlaw-8368	704	79	,	,	PUNCT
taxlaw-8368	704	80	u.s	u.s	PROPN
taxlaw-8368	704	81	.	.	PROPN
taxlaw-8368	704	82	says	say	VERB
taxlaw-8368	704	83	oecd	oecd	PROPN
taxlaw-8368	704	84	talks	talk	NOUN
taxlaw-8368	704	85	on	on	ADP
taxlaw-8368	704	86	digital	digital	ADJ
taxlaw-8368	704	87	economy	economy	NOUN
taxlaw-8368	704	88	have	have	AUX
taxlaw-8368	704	89	hit	hit	VERB
taxlaw-8368	704	90	an	an	DET
taxlaw-8368	704	91	impasse	impasse	NOUN
taxlaw-8368	704	92	,	,	PUNCT
taxlaw-8368	704	93	tax	tax	NOUN
taxlaw-8368	704	94	notes	note	NOUN
taxlaw-8368	704	95	(	(	PUNCT
taxlaw-8368	704	96	june	june	PROPN
taxlaw-8368	704	97	22	22	NUM
taxlaw-8368	704	98	,	,	PUNCT
taxlaw-8368	704	99	2020	2020	NUM
taxlaw-8368	704	100	)	)	PUNCT
taxlaw-8368	704	101	,	,	PUNCT
taxlaw-8368	704	102	https://www.taxnotes.com/tax-notes-federal/digital-economy	https://www.taxnotes.com/tax-notes-federal/digital-economy	PROPN
taxlaw-8368	704	103	/us	/us	CCONJ
taxlaw-8368	704	104	-	-	PUNCT
taxlaw-8368	704	105	says	say	VERB
taxlaw-8368	704	106	-	-	PUNCT
taxlaw-8368	704	107	oecd	oecd	ADJ
taxlaw-8368	704	108	-	-	PUNCT
taxlaw-8368	704	109	talks	talk	NOUN
taxlaw-8368	704	110	-	-	PUNCT
taxlaw-8368	704	111	digital	digital	ADJ
taxlaw-8368	704	112	-	-	PUNCT
taxlaw-8368	704	113	economy	economy	NOUN
taxlaw-8368	704	114	-	-	PUNCT
taxlaw-8368	704	115	have	have	AUX
taxlaw-8368	704	116	-	-	PUNCT
taxlaw-8368	704	117	hit	hit	VERB
taxlaw-8368	704	118	-	-	PUNCT
taxlaw-8368	704	119	impasse/2020/06/22/2cmvw	impasse/2020/06/22/2cmvw	X
taxlaw-8368	705	1	[	[	X
taxlaw-8368	705	2	https://perma.cc/8znzx3cf	https://perma.cc/8znzx3cf	X
taxlaw-8368	705	3	]	]	X
taxlaw-8368	705	4	;	;	PUNCT
taxlaw-8368	705	5	stephanie	stephanie	PROPN
taxlaw-8368	705	6	soong	soong	PROPN
taxlaw-8368	705	7	johnston	johnston	PROPN
taxlaw-8368	705	8	,	,	PUNCT
taxlaw-8368	705	9	business	business	NOUN
taxlaw-8368	705	10	groups	group	NOUN
taxlaw-8368	705	11	rally	rally	VERB
taxlaw-8368	705	12	around	around	ADP
taxlaw-8368	705	13	oecd	oecd	PROPN
taxlaw-8368	705	14	global	global	ADJ
taxlaw-8368	705	15	tax	tax	NOUN
taxlaw-8368	705	16	deal	deal	NOUN
taxlaw-8368	705	17	work	work	NOUN
taxlaw-8368	705	18	,	,	PUNCT
taxlaw-8368	705	19	tax	tax	NOUN
taxlaw-8368	705	20	notes	note	NOUN
taxlaw-8368	705	21	today	today	NOUN
taxlaw-8368	705	22	int’l	int’l	NUM
taxlaw-8368	705	23	(	(	PUNCT
taxlaw-8368	705	24	june	june	PROPN
taxlaw-8368	705	25	29	29	NUM
taxlaw-8368	705	26	,	,	PUNCT
taxlaw-8368	705	27	2020	2020	NUM
taxlaw-8368	705	28	)	)	PUNCT
taxlaw-8368	705	29	,	,	PUNCT
taxlaw-8368	705	30	https://www.taxnotes.com/tax-notes-today-international	https://www.taxnotes.com/tax-notes-today-international	ADJ
taxlaw-8368	705	31	/digital	/digital	ADJ
taxlaw-8368	705	32	-	-	PUNCT
taxlaw-8368	705	33	economy	economy	NOUN
taxlaw-8368	705	34	/	/	SYM
taxlaw-8368	705	35	business	business	NOUN
taxlaw-8368	705	36	-	-	PUNCT
taxlaw-8368	705	37	groups	group	NOUN
taxlaw-8368	705	38	-	-	PUNCT
taxlaw-8368	705	39	rally	rally	NOUN
taxlaw-8368	705	40	-	-	PUNCT
taxlaw-8368	705	41	around	around	ADP
taxlaw-8368	705	42	-	-	PUNCT
taxlaw-8368	705	43	oecd	oecd	ADJ
taxlaw-8368	705	44	-	-	ADJ
taxlaw-8368	705	45	global	global	ADJ
taxlaw-8368	705	46	-	-	PUNCT
taxlaw-8368	705	47	tax	tax	NOUN
taxlaw-8368	705	48	-	-	PUNCT
taxlaw-8368	705	49	deal	deal	NOUN
taxlaw-8368	705	50	-	-	PUNCT
taxlaw-8368	705	51	work/2020/06/29/2cnr7	work/2020/06/29/2cnr7	NOUN
taxlaw-8368	705	52	[	[	X
taxlaw-8368	705	53	https://perma.cc/z657-3lqd	https://perma.cc/z657-3lqd	X
taxlaw-8368	705	54	]	]	X
taxlaw-8368	705	55	;	;	PUNCT
taxlaw-8368	705	56	stephanie	stephanie	PROPN
taxlaw-8368	705	57	soong	soong	PROPN
taxlaw-8368	705	58	johnston	johnston	PROPN
taxlaw-8368	705	59	,	,	PUNCT
taxlaw-8368	705	60	global	global	ADJ
taxlaw-8368	705	61	tax	tax	PROPN
taxlaw-8368	705	62	revamp	revamp	NOUN
taxlaw-8368	705	63	talks	talk	NOUN
taxlaw-8368	705	64	’	'	PUNCT
taxlaw-8368	705	65	not	not	PART
taxlaw-8368	705	66	on	on	ADP
taxlaw-8368	705	67	life	life	NOUN
taxlaw-8368	705	68	support	support	NOUN
taxlaw-8368	705	69	,	,	PUNCT
taxlaw-8368	705	70	’	'	PUNCT
taxlaw-8368	705	71	saint	saint	NOUN
taxlaw-8368	705	72	-	-	PUNCT
taxlaw-8368	705	73	amans	aman	NOUN
taxlaw-8368	705	74	says	say	VERB
taxlaw-8368	705	75	,	,	PUNCT
taxlaw-8368	705	76	98	98	NUM
taxlaw-8368	705	77	tax	tax	NOUN
taxlaw-8368	705	78	notes	note	NOUN
taxlaw-8368	705	79	int’l	int’l	ADJ
taxlaw-8368	705	80	1536	1536	NUM
taxlaw-8368	705	81	(	(	PUNCT
taxlaw-8368	705	82	june	june	PROPN
taxlaw-8368	705	83	29	29	NUM
taxlaw-8368	705	84	,	,	PUNCT
taxlaw-8368	705	85	2020	2020	NUM
taxlaw-8368	705	86	)	)	PUNCT
taxlaw-8368	705	87	,	,	PUNCT
taxlaw-8368	705	88	https://www.taxnotes.com/tax-notes-international/politics-taxation/global-tax-revamp-talks-notlife-support-saint-amans-says/2020/06/29/2cnj3	https://www.taxnotes.com/tax-notes-international/politics-taxation/global-tax-revamp-talks-notlife-support-saint-amans-says/2020/06/29/2cnj3	PROPN
taxlaw-8368	706	1	[	[	X
taxlaw-8368	706	2	https://perma.cc/z4y3-hptp	https://perma.cc/z4y3-hptp	PROPN
taxlaw-8368	706	3	]	]	X
taxlaw-8368	706	4	.	.	PUNCT
taxlaw-8368	707	1	158	158	NUM
taxlaw-8368	707	2	the	the	DET
taxlaw-8368	707	3	u.n	u.n	PROPN
taxlaw-8368	707	4	.	.	PROPN
taxlaw-8368	707	5	has	have	VERB
taxlaw-8368	707	6	193	193	NUM
taxlaw-8368	707	7	member	member	NOUN
taxlaw-8368	707	8	states	state	NOUN
taxlaw-8368	707	9	,	,	PUNCT
taxlaw-8368	707	10	and	and	CCONJ
taxlaw-8368	707	11	140	140	NUM
taxlaw-8368	707	12	member	member	NOUN
taxlaw-8368	707	13	states	state	NOUN
taxlaw-8368	707	14	participate	participate	VERB
taxlaw-8368	707	15	,	,	PUNCT
taxlaw-8368	707	16	leaving	leave	VERB
taxlaw-8368	707	17	53	53	NUM
taxlaw-8368	707	18	nonparticipants	nonparticipant	NOUN
taxlaw-8368	707	19	.	.	PUNCT
taxlaw-8368	708	1	see	see	VERB
taxlaw-8368	708	2	about	about	ADP
taxlaw-8368	708	3	the	the	DET
taxlaw-8368	708	4	un	un	PROPN
taxlaw-8368	708	5	,	,	PUNCT
taxlaw-8368	708	6	un	un	PROPN
taxlaw-8368	708	7	,	,	PUNCT
taxlaw-8368	708	8	https://www.un.org/en/about-un/index.html	https://www.un.org/en/about-un/index.html	PROPN
taxlaw-8368	709	1	[	[	PUNCT
taxlaw-8368	709	2	https://perma.cc	https://perma.cc	VERB
taxlaw-8368	709	3	/q56a	/q56a	PROPN
taxlaw-8368	709	4	-	-	PUNCT
taxlaw-8368	709	5	tskd	tskd	NOUN
taxlaw-8368	709	6	]	]	X
taxlaw-8368	709	7	(	(	PUNCT
taxlaw-8368	709	8	193	193	NUM
taxlaw-8368	709	9	u.n	u.n	PROPN
taxlaw-8368	709	10	.	.	PROPN
taxlaw-8368	709	11	member	member	NOUN
taxlaw-8368	709	12	states	states	PROPN
taxlaw-8368	709	13	)	)	PUNCT
taxlaw-8368	709	14	;	;	PUNCT
taxlaw-8368	709	15	johnston	johnston	PROPN
taxlaw-8368	709	16	,	,	PUNCT
taxlaw-8368	709	17	supra	supra	PROPN
taxlaw-8368	709	18	note	note	PROPN
taxlaw-8368	709	19	156	156	NUM
taxlaw-8368	709	20	(	(	PUNCT
taxlaw-8368	709	21	about	about	ADV
taxlaw-8368	709	22	140	140	NUM
taxlaw-8368	709	23	u.n	u.n	PROPN
taxlaw-8368	709	24	.	.	PROPN
taxlaw-8368	709	25	member	member	NOUN
taxlaw-8368	709	26	states	state	NOUN
taxlaw-8368	709	27	participate	participate	VERB
taxlaw-8368	709	28	in	in	ADP
taxlaw-8368	709	29	oecd	oecd	PROPN
taxlaw-8368	709	30	deliberations	deliberation	NOUN
taxlaw-8368	709	31	)	)	PUNCT
taxlaw-8368	709	32	.	.	PUNCT
taxlaw-8368	710	1	159	159	NUM
taxlaw-8368	710	2	see	see	VERB
taxlaw-8368	710	3	oecd	oecd	PROPN
taxlaw-8368	710	4	harmful	harmful	ADJ
taxlaw-8368	710	5	tax	tax	NOUN
taxlaw-8368	710	6	competition	competition	NOUN
taxlaw-8368	710	7	,	,	PUNCT
taxlaw-8368	710	8	supra	supra	PROPN
taxlaw-8368	710	9	note	note	NOUN
taxlaw-8368	710	10	12	12	NUM
taxlaw-8368	710	11	,	,	PUNCT
taxlaw-8368	710	12	at	at	ADP
taxlaw-8368	710	13	24	24	NUM
taxlaw-8368	710	14	,	,	PUNCT
taxlaw-8368	710	15	50	50	NUM
taxlaw-8368	710	16	.	.	NOUN
taxlaw-8368	710	17	160	160	NUM
taxlaw-8368	710	18	tiea	tiea	NOUN
taxlaw-8368	710	19	,	,	PUNCT
taxlaw-8368	710	20	supra	supra	PROPN
taxlaw-8368	710	21	note	note	NOUN
taxlaw-8368	710	22	9	9	NUM
taxlaw-8368	710	23	(	(	PUNCT
taxlaw-8368	710	24	showing	show	VERB
taxlaw-8368	710	25	increasing	increase	VERB
taxlaw-8368	710	26	numbers	number	NOUN
taxlaw-8368	710	27	of	of	ADP
taxlaw-8368	710	28	agreements	agreement	NOUN
taxlaw-8368	710	29	from	from	ADP
taxlaw-8368	710	30	2001	2001	NUM
taxlaw-8368	710	31	to	to	ADP
taxlaw-8368	710	32	2012	2012	NUM
taxlaw-8368	710	33	)	)	PUNCT
taxlaw-8368	710	34	.	.	PUNCT
taxlaw-8368	711	1	161	161	NUM
taxlaw-8368	711	2	see	see	VERB
taxlaw-8368	711	3	foreign	foreign	ADJ
taxlaw-8368	711	4	account	account	NOUN
taxlaw-8368	711	5	tax	tax	NOUN
taxlaw-8368	711	6	compliance	compliance	NOUN
taxlaw-8368	711	7	act	act	NOUN
taxlaw-8368	711	8	(	(	PUNCT
taxlaw-8368	711	9	fatca	fatca	ADJ
taxlaw-8368	711	10	)	)	PUNCT
taxlaw-8368	711	11	.	.	PUNCT
taxlaw-8368	712	1	162	162	NUM
taxlaw-8368	712	2	ordower	ordower	NOUN
taxlaw-8368	712	3	,	,	PUNCT
taxlaw-8368	712	4	supra	supra	PROPN
taxlaw-8368	712	5	note	note	NOUN
taxlaw-8368	712	6	42	42	NUM
taxlaw-8368	712	7	,	,	PUNCT
taxlaw-8368	712	8	at	at	ADP
taxlaw-8368	712	9	124	124	NUM
taxlaw-8368	712	10	.	.	PUNCT
taxlaw-8368	713	1	163	163	NUM
taxlaw-8368	713	2	i.r.c	i.r.c	NOUN
taxlaw-8368	713	3	.	.	PUNCT
taxlaw-8368	714	1	§	§	PROPN
taxlaw-8368	714	2	61	61	NUM
taxlaw-8368	714	3	(	(	PUNCT
taxlaw-8368	714	4	gross	gross	ADJ
taxlaw-8368	714	5	income	income	NOUN
taxlaw-8368	714	6	includes	include	VERB
taxlaw-8368	714	7	all	all	DET
taxlaw-8368	714	8	income	income	NOUN
taxlaw-8368	714	9	from	from	ADP
taxlaw-8368	714	10	whatever	whatever	DET
taxlaw-8368	714	11	source	source	NOUN
taxlaw-8368	714	12	derived	derive	VERB
taxlaw-8368	714	13	)	)	PUNCT
taxlaw-8368	714	14	;	;	PUNCT
taxlaw-8368	715	1	treas	treas	PROPN
taxlaw-8368	715	2	.	.	PUNCT
taxlaw-8368	716	1	reg	reg	PROPN
taxlaw-8368	716	2	.	.	PUNCT
taxlaw-8368	717	1	§	§	PROPN
taxlaw-8368	717	2	1.1	1.1	NUM
taxlaw-8368	717	3	-	-	SYM
taxlaw-8368	717	4	1(b	1(b	NUM
taxlaw-8368	717	5	)	)	PUNCT
taxlaw-8368	717	6	(	(	PUNCT
taxlaw-8368	717	7	worldwide	worldwide	ADJ
taxlaw-8368	717	8	income	income	NOUN
taxlaw-8368	717	9	taxed	tax	VERB
taxlaw-8368	717	10	)	)	PUNCT
taxlaw-8368	717	11	.	.	PUNCT
taxlaw-8368	718	1	164	164	NUM
taxlaw-8368	718	2	i.r.c	i.r.c	NOUN
taxlaw-8368	718	3	.	.	PUNCT
taxlaw-8368	719	1	§	§	PROPN
taxlaw-8368	719	2	7201	7201	NUM
taxlaw-8368	719	3	.	.	PUNCT
taxlaw-8368	720	1	165	165	NUM
taxlaw-8368	720	2	cf	cf	NOUN
taxlaw-8368	720	3	.	.	PUNCT
taxlaw-8368	720	4	globe	globe	NOUN
taxlaw-8368	720	5	pillar	pillar	NOUN
taxlaw-8368	720	6	two	two	NUM
taxlaw-8368	720	7	public	public	ADJ
taxlaw-8368	720	8	consultation	consultation	NOUN
taxlaw-8368	720	9	,	,	PUNCT
taxlaw-8368	720	10	supra	supra	PROPN
taxlaw-8368	720	11	note	note	NOUN
taxlaw-8368	720	12	123	123	NUM
taxlaw-8368	720	13	and	and	CCONJ
taxlaw-8368	720	14	accompanying	accompany	VERB
taxlaw-8368	720	15	text	text	NOUN
taxlaw-8368	720	16	(	(	PUNCT
taxlaw-8368	720	17	the	the	DET
taxlaw-8368	720	18	exclusion	exclusion	NOUN
taxlaw-8368	720	19	to	to	ADP
taxlaw-8368	720	20	credit	credit	NOUN
taxlaw-8368	720	21	shift	shift	NOUN
taxlaw-8368	720	22	under	under	ADP
taxlaw-8368	720	23	pillar	pillar	NOUN
taxlaw-8368	720	24	ii	ii	NOUN
taxlaw-8368	720	25	of	of	ADP
taxlaw-8368	720	26	the	the	DET
taxlaw-8368	720	27	oecd	oecd	PROPN
taxlaw-8368	720	28	globe	globe	NOUN
taxlaw-8368	720	29	proposal	proposal	NOUN
taxlaw-8368	720	30	)	)	PUNCT
taxlaw-8368	720	31	.	.	PUNCT
taxlaw-8368	721	1	166	166	NUM
taxlaw-8368	721	2	i.r.c	i.r.c	NOUN
taxlaw-8368	721	3	.	.	PUNCT
taxlaw-8368	722	1	§	§	PROPN
taxlaw-8368	722	2	901	901	NUM
taxlaw-8368	722	3	.	.	PUNCT
taxlaw-8368	722	4	154	154	NUM
taxlaw-8368	722	5	columbia	columbia	PROPN
taxlaw-8368	722	6	journal	journal	PROPN
taxlaw-8368	722	7	of	of	ADP
taxlaw-8368	722	8	tax	tax	NOUN
taxlaw-8368	722	9	law	law	NOUN
taxlaw-8368	722	10	[	[	X
taxlaw-8368	722	11	vol	vol	NOUN
taxlaw-8368	722	12	.	.	PUNCT
taxlaw-8368	723	1	12:126	12:126	NOUN
taxlaw-8368	723	2	continues	continue	VERB
taxlaw-8368	723	3	to	to	PART
taxlaw-8368	723	4	claim	claim	VERB
taxlaw-8368	723	5	the	the	DET
taxlaw-8368	723	6	difference	difference	NOUN
taxlaw-8368	723	7	between	between	ADP
taxlaw-8368	723	8	the	the	DET
taxlaw-8368	723	9	u.s	u.s	PROPN
taxlaw-8368	723	10	.	.	PROPN
taxlaw-8368	723	11	tax	tax	NOUN
taxlaw-8368	723	12	on	on	ADP
taxlaw-8368	723	13	the	the	DET
taxlaw-8368	723	14	income	income	NOUN
taxlaw-8368	723	15	and	and	CCONJ
taxlaw-8368	723	16	the	the	DET
taxlaw-8368	723	17	tax	tax	NOUN
taxlaw-8368	723	18	imposed	impose	VERB
taxlaw-8368	723	19	by	by	ADP
taxlaw-8368	723	20	the	the	DET
taxlaw-8368	723	21	source	source	NOUN
taxlaw-8368	723	22	jurisdiction.167	jurisdiction.167	PROPN
taxlaw-8368	723	23	u.s	u.s	PROPN
taxlaw-8368	723	24	.	.	PROPN
taxlaw-8368	723	25	taxpayers	taxpayer	NOUN
taxlaw-8368	723	26	may	may	AUX
taxlaw-8368	723	27	avoid	avoid	VERB
taxlaw-8368	723	28	a	a	DET
taxlaw-8368	723	29	current	current	ADJ
taxlaw-8368	723	30	tax	tax	NOUN
taxlaw-8368	723	31	in	in	ADP
taxlaw-8368	723	32	the	the	DET
taxlaw-8368	723	33	u.s	u.s	PROPN
taxlaw-8368	723	34	.	.	PROPN
taxlaw-8368	723	35	by	by	ADP
taxlaw-8368	723	36	operating	operate	VERB
taxlaw-8368	723	37	or	or	CCONJ
taxlaw-8368	723	38	investing	invest	VERB
taxlaw-8368	723	39	outside	outside	ADP
taxlaw-8368	723	40	the	the	DET
taxlaw-8368	723	41	u.s	u.s	PROPN
taxlaw-8368	723	42	.	.	PROPN
taxlaw-8368	723	43	through	through	ADP
taxlaw-8368	723	44	a	a	DET
taxlaw-8368	723	45	tax	tax	NOUN
taxlaw-8368	723	46	opaque	opaque	NOUN
taxlaw-8368	723	47	,	,	PUNCT
taxlaw-8368	723	48	non	non	ADJ
taxlaw-8368	723	49	-	-	ADJ
taxlaw-8368	723	50	u.s	u.s	PROPN
taxlaw-8368	723	51	.	.	PROPN
taxlaw-8368	723	52	entity.168	entity.168	PROPN
taxlaw-8368	723	53	the	the	DET
taxlaw-8368	723	54	u.s	u.s	PROPN
taxlaw-8368	723	55	.	.	PROPN
taxlaw-8368	723	56	,	,	PUNCT
taxlaw-8368	723	57	however	however	ADV
taxlaw-8368	723	58	,	,	PUNCT
taxlaw-8368	723	59	has	have	AUX
taxlaw-8368	723	60	enacted	enact	VERB
taxlaw-8368	723	61	an	an	DET
taxlaw-8368	723	62	array	array	NOUN
taxlaw-8368	723	63	of	of	ADP
taxlaw-8368	723	64	mechanisms	mechanism	NOUN
taxlaw-8368	723	65	to	to	PART
taxlaw-8368	723	66	protect	protect	VERB
taxlaw-8368	723	67	its	its	PRON
taxlaw-8368	723	68	claim	claim	NOUN
taxlaw-8368	723	69	to	to	ADP
taxlaw-8368	723	70	a	a	DET
taxlaw-8368	723	71	share	share	NOUN
taxlaw-8368	723	72	of	of	ADP
taxlaw-8368	723	73	the	the	DET
taxlaw-8368	723	74	foreign	foreign	ADJ
taxlaw-8368	723	75	source	source	NOUN
taxlaw-8368	723	76	income	income	NOUN
taxlaw-8368	723	77	in	in	ADP
taxlaw-8368	723	78	which	which	PRON
taxlaw-8368	723	79	u.s	u.s	PROPN
taxlaw-8368	723	80	.	.	PROPN
taxlaw-8368	723	81	persons	person	NOUN
taxlaw-8368	723	82	have	have	VERB
taxlaw-8368	723	83	an	an	DET
taxlaw-8368	723	84	indirect	indirect	ADJ
taxlaw-8368	723	85	interest	interest	NOUN
taxlaw-8368	723	86	through	through	ADP
taxlaw-8368	723	87	a	a	DET
taxlaw-8368	723	88	non	non	ADJ
taxlaw-8368	723	89	-	-	ADJ
taxlaw-8368	723	90	u.s	u.s	ADJ
taxlaw-8368	723	91	.	.	PROPN
taxlaw-8368	723	92	corporation	corporation	NOUN
taxlaw-8368	723	93	,	,	PUNCT
taxlaw-8368	723	94	including	include	VERB
taxlaw-8368	723	95	the	the	DET
taxlaw-8368	723	96	cfc,169	cfc,169	PRON
taxlaw-8368	723	97	passive	passive	ADJ
taxlaw-8368	723	98	foreign	foreign	ADJ
taxlaw-8368	723	99	investment	investment	NOUN
taxlaw-8368	723	100	company	company	NOUN
taxlaw-8368	723	101	(	(	PUNCT
taxlaw-8368	723	102	pfic),170	pfic),170	NOUN
taxlaw-8368	723	103	expatriated	expatriate	VERB
taxlaw-8368	723	104	entity,171	entity,171	INTJ
taxlaw-8368	723	105	and	and	CCONJ
taxlaw-8368	723	106	now	now	ADV
taxlaw-8368	723	107	repealed	repeal	VERB
taxlaw-8368	723	108	foreign	foreign	ADJ
taxlaw-8368	723	109	personal	personal	ADJ
taxlaw-8368	723	110	holding	hold	VERB
taxlaw-8368	723	111	company172	company172	NOUN
taxlaw-8368	723	112	provisions	provision	NOUN
taxlaw-8368	723	113	.	.	PUNCT
taxlaw-8368	724	1	the	the	DET
taxlaw-8368	724	2	cfc	cfc	PROPN
taxlaw-8368	724	3	provisions	provision	NOUN
taxlaw-8368	724	4	even	even	ADV
taxlaw-8368	724	5	permit	permit	VERB
taxlaw-8368	724	6	the	the	DET
taxlaw-8368	724	7	u.s	u.s	PROPN
taxlaw-8368	724	8	.	.	PROPN
taxlaw-8368	724	9	to	to	PART
taxlaw-8368	724	10	reach	reach	VERB
taxlaw-8368	724	11	across	across	ADP
taxlaw-8368	724	12	national	national	ADJ
taxlaw-8368	724	13	borders	border	NOUN
taxlaw-8368	724	14	to	to	PART
taxlaw-8368	724	15	tax	tax	VERB
taxlaw-8368	724	16	part	part	NOUN
taxlaw-8368	724	17	of	of	ADP
taxlaw-8368	724	18	the	the	DET
taxlaw-8368	724	19	income	income	NOUN
taxlaw-8368	724	20	of	of	ADP
taxlaw-8368	724	21	cfcs	cfc	NOUN
taxlaw-8368	724	22	to	to	ADP
taxlaw-8368	724	23	their	their	PRON
taxlaw-8368	724	24	u.s	u.s	PROPN
taxlaw-8368	724	25	.	.	PROPN
taxlaw-8368	724	26	shareholders	shareholder	NOUN
taxlaw-8368	724	27	without	without	ADP
taxlaw-8368	724	28	any	any	DET
taxlaw-8368	724	29	actual	actual	ADJ
taxlaw-8368	724	30	or	or	CCONJ
taxlaw-8368	724	31	constructive	constructive	ADJ
taxlaw-8368	724	32	distribution	distribution	NOUN
taxlaw-8368	724	33	from	from	ADP
taxlaw-8368	724	34	the	the	DET
taxlaw-8368	724	35	cfcs	cfc	NOUN
taxlaw-8368	724	36	to	to	ADP
taxlaw-8368	724	37	the	the	DET
taxlaw-8368	724	38	u.s	u.s	PROPN
taxlaw-8368	724	39	.	.	PROPN
taxlaw-8368	724	40	shareholders	shareholder	NOUN
taxlaw-8368	724	41	as	as	ADP
taxlaw-8368	724	42	a	a	DET
taxlaw-8368	724	43	necessary	necessary	ADJ
taxlaw-8368	724	44	requirement	requirement	NOUN
taxlaw-8368	724	45	for	for	ADP
taxlaw-8368	724	46	the	the	DET
taxlaw-8368	724	47	tax	tax	NOUN
taxlaw-8368	724	48	imposition	imposition	NOUN
taxlaw-8368	724	49	.	.	PUNCT
taxlaw-8368	725	1	with	with	ADP
taxlaw-8368	725	2	respect	respect	NOUN
taxlaw-8368	725	3	to	to	ADP
taxlaw-8368	725	4	the	the	DET
taxlaw-8368	725	5	hidden	hide	VERB
taxlaw-8368	725	6	investment	investment	NOUN
taxlaw-8368	725	7	capital	capital	NOUN
taxlaw-8368	725	8	of	of	ADP
taxlaw-8368	725	9	u.s	u.s	PROPN
taxlaw-8368	725	10	.	.	PROPN
taxlaw-8368	725	11	persons	person	NOUN
taxlaw-8368	725	12	,	,	PUNCT
taxlaw-8368	725	13	the	the	DET
taxlaw-8368	725	14	u.s	u.s	PROPN
taxlaw-8368	725	15	.	.	PROPN
taxlaw-8368	725	16	has	have	AUX
taxlaw-8368	725	17	also	also	ADV
taxlaw-8368	725	18	sought	seek	VERB
taxlaw-8368	725	19	to	to	PART
taxlaw-8368	725	20	enlist	enlist	VERB
taxlaw-8368	725	21	the	the	DET
taxlaw-8368	725	22	assistance	assistance	NOUN
taxlaw-8368	725	23	of	of	ADP
taxlaw-8368	725	24	non	non	ADJ
taxlaw-8368	725	25	-	-	ADJ
taxlaw-8368	725	26	u.s	u.s	ADJ
taxlaw-8368	725	27	.	.	PROPN
taxlaw-8368	725	28	financial	financial	ADJ
taxlaw-8368	725	29	institutions	institution	NOUN
taxlaw-8368	725	30	in	in	ADP
taxlaw-8368	725	31	its	its	PRON
taxlaw-8368	725	32	quest	quest	NOUN
taxlaw-8368	725	33	to	to	PART
taxlaw-8368	725	34	tax	tax	VERB
taxlaw-8368	725	35	the	the	DET
taxlaw-8368	725	36	income	income	NOUN
taxlaw-8368	725	37	that	that	PRON
taxlaw-8368	725	38	capital	capital	NOUN
taxlaw-8368	725	39	generates.173	generates.173	PROPN
taxlaw-8368	725	40	d.	d.	PROPN
taxlaw-8368	725	41	tax	tax	PROPN
taxlaw-8368	725	42	base	base	NOUN
taxlaw-8368	725	43	allocation	allocation	NOUN
taxlaw-8368	725	44	and	and	CCONJ
taxlaw-8368	725	45	apportionment	apportionment	NOUN
taxlaw-8368	725	46	underlying	underlie	VERB
taxlaw-8368	725	47	any	any	DET
taxlaw-8368	725	48	allocation	allocation	NOUN
taxlaw-8368	725	49	or	or	CCONJ
taxlaw-8368	725	50	apportionment	apportionment	NOUN
taxlaw-8368	725	51	of	of	ADP
taxlaw-8368	725	52	an	an	DET
taxlaw-8368	725	53	income	income	NOUN
taxlaw-8368	725	54	tax	tax	NOUN
taxlaw-8368	725	55	base	base	NOUN
taxlaw-8368	725	56	is	be	AUX
taxlaw-8368	725	57	an	an	DET
taxlaw-8368	725	58	implicit	implicit	ADJ
taxlaw-8368	725	59	assumption	assumption	NOUN
taxlaw-8368	725	60	that	that	SCONJ
taxlaw-8368	725	61	a	a	DET
taxlaw-8368	725	62	base	base	NOUN
taxlaw-8368	725	63	exists	exist	VERB
taxlaw-8368	725	64	to	to	PART
taxlaw-8368	725	65	allocate	allocate	VERB
taxlaw-8368	725	66	and	and	CCONJ
taxlaw-8368	725	67	apportion	apportion	NOUN
taxlaw-8368	725	68	.	.	PUNCT
taxlaw-8368	726	1	while	while	SCONJ
taxlaw-8368	726	2	definitions	definition	NOUN
taxlaw-8368	726	3	of	of	ADP
taxlaw-8368	726	4	income	income	NOUN
taxlaw-8368	726	5	for	for	ADP
taxlaw-8368	726	6	tax	tax	NOUN
taxlaw-8368	726	7	purposes	purpose	NOUN
taxlaw-8368	726	8	exist,174	exist,174	ADV
taxlaw-8368	726	9	the	the	DET
taxlaw-8368	726	10	elements	element	NOUN
taxlaw-8368	726	11	of	of	ADP
taxlaw-8368	726	12	any	any	DET
taxlaw-8368	726	13	income	income	NOUN
taxlaw-8368	726	14	tax	tax	NOUN
taxlaw-8368	726	15	base	base	NOUN
taxlaw-8368	726	16	enjoy	enjoy	VERB
taxlaw-8368	726	17	commonalities	commonality	NOUN
taxlaw-8368	726	18	with	with	ADP
taxlaw-8368	726	19	all	all	DET
taxlaw-8368	726	20	income	income	NOUN
taxlaw-8368	726	21	tax	tax	NOUN
taxlaw-8368	726	22	bases	basis	NOUN
taxlaw-8368	726	23	,	,	PUNCT
taxlaw-8368	726	24	but	but	CCONJ
taxlaw-8368	726	25	the	the	DET
taxlaw-8368	726	26	details	detail	NOUN
taxlaw-8368	726	27	of	of	ADP
taxlaw-8368	726	28	inclusion	inclusion	NOUN
taxlaw-8368	726	29	,	,	PUNCT
taxlaw-8368	726	30	exclusion	exclusion	NOUN
taxlaw-8368	726	31	,	,	PUNCT
taxlaw-8368	726	32	and	and	CCONJ
taxlaw-8368	726	33	deduction	deduction	NOUN
taxlaw-8368	726	34	differ	differ	VERB
taxlaw-8368	726	35	across	across	ADP
taxlaw-8368	726	36	167	167	NUM
taxlaw-8368	726	37	i.r.c	i.r.c	NOUN
taxlaw-8368	726	38	.	.	PUNCT
taxlaw-8368	727	1	§	§	PROPN
taxlaw-8368	727	2	904	904	NUM
taxlaw-8368	727	3	.	.	PUNCT
taxlaw-8368	728	1	for	for	ADP
taxlaw-8368	728	2	example	example	NOUN
taxlaw-8368	728	3	,	,	PUNCT
taxlaw-8368	728	4	a	a	DET
taxlaw-8368	728	5	invests	invest	NOUN
taxlaw-8368	728	6	in	in	ADP
taxlaw-8368	728	7	country	country	NOUN
taxlaw-8368	728	8	x	x	PUNCT
taxlaw-8368	728	9	and	and	CCONJ
taxlaw-8368	728	10	earns	earn	VERB
taxlaw-8368	728	11	$	$	SYM
taxlaw-8368	728	12	100	100	NUM
taxlaw-8368	728	13	.	.	PUNCT
taxlaw-8368	729	1	country	country	NOUN
taxlaw-8368	729	2	x	x	PRON
taxlaw-8368	729	3	imposes	impose	VERB
taxlaw-8368	729	4	a	a	DET
taxlaw-8368	729	5	$	$	SYM
taxlaw-8368	729	6	10	10	NUM
taxlaw-8368	729	7	tax	tax	NOUN
taxlaw-8368	729	8	on	on	ADP
taxlaw-8368	729	9	a	a	DET
taxlaw-8368	729	10	’s	’s	ADJ
taxlaw-8368	729	11	income	income	NOUN
taxlaw-8368	729	12	in	in	ADP
taxlaw-8368	729	13	x.	x.	PROPN
taxlaw-8368	729	14	the	the	DET
taxlaw-8368	729	15	u.s	u.s	PROPN
taxlaw-8368	729	16	.	.	PROPN
taxlaw-8368	729	17	would	would	AUX
taxlaw-8368	729	18	impose	impose	VERB
taxlaw-8368	729	19	a	a	DET
taxlaw-8368	729	20	$	$	SYM
taxlaw-8368	729	21	30	30	NUM
taxlaw-8368	729	22	tax	tax	NOUN
taxlaw-8368	729	23	on	on	ADP
taxlaw-8368	729	24	the	the	DET
taxlaw-8368	729	25	$	$	SYM
taxlaw-8368	729	26	100	100	NUM
taxlaw-8368	729	27	income	income	NOUN
taxlaw-8368	729	28	from	from	ADP
taxlaw-8368	729	29	x	x	PUNCT
taxlaw-8368	729	30	but	but	CCONJ
taxlaw-8368	729	31	allows	allow	VERB
taxlaw-8368	729	32	a	a	DET
taxlaw-8368	729	33	a	a	DET
taxlaw-8368	729	34	tax	tax	NOUN
taxlaw-8368	729	35	credit	credit	NOUN
taxlaw-8368	729	36	of	of	ADP
taxlaw-8368	729	37	$	$	SYM
taxlaw-8368	729	38	10	10	NUM
taxlaw-8368	729	39	(	(	PUNCT
taxlaw-8368	729	40	the	the	DET
taxlaw-8368	729	41	x	x	PUNCT
taxlaw-8368	729	42	tax	tax	NOUN
taxlaw-8368	729	43	)	)	PUNCT
taxlaw-8368	729	44	and	and	CCONJ
taxlaw-8368	729	45	imposes	impose	VERB
taxlaw-8368	729	46	a	a	DET
taxlaw-8368	729	47	net	net	ADJ
taxlaw-8368	729	48	tax	tax	NOUN
taxlaw-8368	729	49	on	on	ADP
taxlaw-8368	729	50	the	the	DET
taxlaw-8368	729	51	x	x	PROPN
taxlaw-8368	729	52	source	source	NOUN
taxlaw-8368	729	53	income	income	NOUN
taxlaw-8368	729	54	of	of	ADP
taxlaw-8368	729	55	$	$	SYM
taxlaw-8368	729	56	20	20	NUM
taxlaw-8368	729	57	.	.	PUNCT
taxlaw-8368	730	1	if	if	SCONJ
taxlaw-8368	730	2	the	the	DET
taxlaw-8368	730	3	x	x	PROPN
taxlaw-8368	730	4	tax	tax	NOUN
taxlaw-8368	730	5	were	be	AUX
taxlaw-8368	730	6	$	$	SYM
taxlaw-8368	730	7	40	40	NUM
taxlaw-8368	730	8	,	,	PUNCT
taxlaw-8368	730	9	the	the	DET
taxlaw-8368	730	10	u.s	u.s	PROPN
taxlaw-8368	730	11	.	.	PROPN
taxlaw-8368	730	12	tax	tax	NOUN
taxlaw-8368	730	13	credit	credit	NOUN
taxlaw-8368	730	14	for	for	ADP
taxlaw-8368	730	15	a	a	PRON
taxlaw-8368	730	16	would	would	AUX
taxlaw-8368	730	17	be	be	AUX
taxlaw-8368	730	18	limited	limit	VERB
taxlaw-8368	730	19	to	to	ADP
taxlaw-8368	730	20	$	$	SYM
taxlaw-8368	730	21	30	30	NUM
taxlaw-8368	730	22	,	,	PUNCT
taxlaw-8368	730	23	the	the	DET
taxlaw-8368	730	24	amount	amount	NOUN
taxlaw-8368	730	25	of	of	ADP
taxlaw-8368	730	26	the	the	DET
taxlaw-8368	730	27	u.s	u.s	PROPN
taxlaw-8368	730	28	.	.	PROPN
taxlaw-8368	730	29	tax	tax	NOUN
taxlaw-8368	730	30	on	on	ADP
taxlaw-8368	730	31	the	the	DET
taxlaw-8368	730	32	income	income	NOUN
taxlaw-8368	730	33	.	.	PUNCT
taxlaw-8368	731	1	168	168	NUM
taxlaw-8368	731	2	tax	tax	NOUN
taxlaw-8368	731	3	opacity	opacity	NOUN
taxlaw-8368	731	4	is	be	AUX
taxlaw-8368	731	5	characteristic	characteristic	ADJ
taxlaw-8368	731	6	of	of	ADP
taxlaw-8368	731	7	corporations	corporation	NOUN
taxlaw-8368	731	8	under	under	ADP
taxlaw-8368	731	9	subchapter	subchapter	NOUN
taxlaw-8368	731	10	c	c	NOUN
taxlaw-8368	731	11	of	of	ADP
taxlaw-8368	731	12	the	the	DET
taxlaw-8368	731	13	i.r.c	i.r.c	NOUN
taxlaw-8368	731	14	.	.	PUNCT
taxlaw-8368	732	1	and	and	CCONJ
taxlaw-8368	732	2	contrasts	contrast	VERB
taxlaw-8368	732	3	with	with	ADP
taxlaw-8368	732	4	tax	tax	NOUN
taxlaw-8368	732	5	transparency	transparency	NOUN
taxlaw-8368	732	6	of	of	ADP
taxlaw-8368	732	7	partnerships	partnership	NOUN
taxlaw-8368	732	8	and	and	CCONJ
taxlaw-8368	732	9	other	other	ADJ
taxlaw-8368	732	10	entities	entity	NOUN
taxlaw-8368	732	11	under	under	ADP
taxlaw-8368	732	12	subchapter	subchapter	NOUN
taxlaw-8368	732	13	k	k	PROPN
taxlaw-8368	732	14	of	of	ADP
taxlaw-8368	732	15	the	the	DET
taxlaw-8368	732	16	i.r.c	i.r.c	NOUN
taxlaw-8368	732	17	.	.	PUNCT
taxlaw-8368	733	1	a	a	DET
taxlaw-8368	733	2	tax	tax	NOUN
taxlaw-8368	733	3	opaque	opaque	NOUN
taxlaw-8368	733	4	entity	entity	NOUN
taxlaw-8368	733	5	is	be	AUX
taxlaw-8368	733	6	itself	itself	PRON
taxlaw-8368	733	7	subject	subject	ADJ
taxlaw-8368	733	8	to	to	ADP
taxlaw-8368	733	9	the	the	DET
taxlaw-8368	733	10	income	income	NOUN
taxlaw-8368	733	11	tax	tax	NOUN
taxlaw-8368	733	12	while	while	SCONJ
taxlaw-8368	733	13	a	a	DET
taxlaw-8368	733	14	tax	tax	NOUN
taxlaw-8368	733	15	transparent	transparent	ADJ
taxlaw-8368	733	16	entity	entity	NOUN
taxlaw-8368	733	17	is	be	AUX
taxlaw-8368	733	18	not	not	PART
taxlaw-8368	733	19	but	but	CCONJ
taxlaw-8368	733	20	its	its	PRON
taxlaw-8368	733	21	owners	owner	NOUN
taxlaw-8368	733	22	are	be	AUX
taxlaw-8368	733	23	taxable	taxable	ADJ
taxlaw-8368	733	24	on	on	ADP
taxlaw-8368	733	25	their	their	PRON
taxlaw-8368	733	26	proportional	proportional	ADJ
taxlaw-8368	733	27	shares	share	NOUN
taxlaw-8368	733	28	of	of	ADP
taxlaw-8368	733	29	the	the	DET
taxlaw-8368	733	30	entity	entity	NOUN
taxlaw-8368	733	31	’s	’s	PART
taxlaw-8368	733	32	income	income	NOUN
taxlaw-8368	733	33	,	,	PUNCT
taxlaw-8368	733	34	as	as	SCONJ
taxlaw-8368	733	35	if	if	SCONJ
taxlaw-8368	733	36	the	the	DET
taxlaw-8368	733	37	owners	owner	NOUN
taxlaw-8368	733	38	received	receive	VERB
taxlaw-8368	733	39	the	the	DET
taxlaw-8368	733	40	income	income	NOUN
taxlaw-8368	733	41	from	from	ADP
taxlaw-8368	733	42	the	the	DET
taxlaw-8368	733	43	source	source	NOUN
taxlaw-8368	733	44	and	and	CCONJ
taxlaw-8368	733	45	in	in	ADP
taxlaw-8368	733	46	the	the	DET
taxlaw-8368	733	47	manner	manner	NOUN
taxlaw-8368	733	48	that	that	SCONJ
taxlaw-8368	733	49	the	the	DET
taxlaw-8368	733	50	entity	entity	NOUN
taxlaw-8368	733	51	received	receive	VERB
taxlaw-8368	733	52	it	it	PRON
taxlaw-8368	733	53	.	.	PUNCT
taxlaw-8368	734	1	i.r.c	i.r.c	NOUN
taxlaw-8368	734	2	.	.	PUNCT
taxlaw-8368	735	1	§	§	PROPN
taxlaw-8368	735	2	702(b	702(b	PROPN
taxlaw-8368	735	3	)	)	PUNCT
taxlaw-8368	735	4	.	.	PUNCT
taxlaw-8368	736	1	non	non	ADJ
taxlaw-8368	736	2	-	-	ADJ
taxlaw-8368	736	3	u.s	u.s	PROPN
taxlaw-8368	736	4	.	.	PROPN
taxlaw-8368	736	5	business	business	NOUN
taxlaw-8368	736	6	entities	entity	NOUN
taxlaw-8368	736	7	that	that	PRON
taxlaw-8368	736	8	are	be	AUX
taxlaw-8368	736	9	included	include	VERB
taxlaw-8368	736	10	in	in	ADP
taxlaw-8368	736	11	the	the	DET
taxlaw-8368	736	12	foreign	foreign	ADJ
taxlaw-8368	736	13	entities	entity	NOUN
taxlaw-8368	736	14	list	list	NOUN
taxlaw-8368	736	15	in	in	ADP
taxlaw-8368	736	16	treasury	treasury	NOUN
taxlaw-8368	736	17	regulation	regulation	NOUN
taxlaw-8368	736	18	section	section	NOUN
taxlaw-8368	736	19	301.7701	301.7701	NUM
taxlaw-8368	736	20	-	-	SYM
taxlaw-8368	736	21	2(b)(8	2(b)(8	NUM
taxlaw-8368	736	22	)	)	PUNCT
taxlaw-8368	736	23	are	be	AUX
taxlaw-8368	736	24	tax	tax	NOUN
taxlaw-8368	736	25	opaque	opaque	NOUN
taxlaw-8368	736	26	,	,	PUNCT
taxlaw-8368	736	27	and	and	CCONJ
taxlaw-8368	736	28	the	the	DET
taxlaw-8368	736	29	default	default	NOUN
taxlaw-8368	736	30	classification	classification	NOUN
taxlaw-8368	736	31	of	of	ADP
taxlaw-8368	736	32	other	other	ADJ
taxlaw-8368	736	33	foreign	foreign	ADJ
taxlaw-8368	736	34	entities	entity	NOUN
taxlaw-8368	736	35	in	in	ADP
taxlaw-8368	736	36	which	which	PRON
taxlaw-8368	736	37	the	the	DET
taxlaw-8368	736	38	entity	entity	NOUN
taxlaw-8368	736	39	’s	’s	PART
taxlaw-8368	736	40	owners	owner	NOUN
taxlaw-8368	736	41	have	have	VERB
taxlaw-8368	736	42	limited	limit	VERB
taxlaw-8368	736	43	liability	liability	NOUN
taxlaw-8368	736	44	is	be	AUX
taxlaw-8368	736	45	also	also	ADV
taxlaw-8368	736	46	tax	tax	NOUN
taxlaw-8368	736	47	opaque	opaque	NOUN
taxlaw-8368	736	48	,	,	PUNCT
taxlaw-8368	736	49	but	but	CCONJ
taxlaw-8368	736	50	the	the	DET
taxlaw-8368	736	51	owners	owner	NOUN
taxlaw-8368	736	52	of	of	ADP
taxlaw-8368	736	53	the	the	DET
taxlaw-8368	736	54	latter	latter	ADJ
taxlaw-8368	736	55	group	group	NOUN
taxlaw-8368	736	56	may	may	AUX
taxlaw-8368	736	57	elect	elect	VERB
taxlaw-8368	736	58	tax	tax	NOUN
taxlaw-8368	736	59	transparency	transparency	NOUN
taxlaw-8368	736	60	.	.	PUNCT
taxlaw-8368	737	1	treas	treas	PROPN
taxlaw-8368	737	2	.	.	PUNCT
taxlaw-8368	738	1	reg	reg	PROPN
taxlaw-8368	738	2	.	.	PUNCT
taxlaw-8368	739	1	§	§	PROPN
taxlaw-8368	739	2	301.7701	301.7701	NUM
taxlaw-8368	739	3	-	-	SYM
taxlaw-8368	739	4	3(b)(2	3(b)(2	NUM
taxlaw-8368	739	5	)	)	PUNCT
taxlaw-8368	739	6	(	(	PUNCT
taxlaw-8368	739	7	referred	refer	VERB
taxlaw-8368	739	8	to	to	ADP
taxlaw-8368	739	9	as	as	ADP
taxlaw-8368	739	10	the	the	DET
taxlaw-8368	739	11	check	check	VERB
taxlaw-8368	739	12	-	-	PUNCT
taxlaw-8368	739	13	the	the	DET
taxlaw-8368	739	14	-	-	PUNCT
taxlaw-8368	739	15	box	box	NOUN
taxlaw-8368	739	16	regulation	regulation	NOUN
taxlaw-8368	739	17	)	)	PUNCT
taxlaw-8368	739	18	.	.	PUNCT
taxlaw-8368	740	1	both	both	DET
taxlaw-8368	740	2	domestic	domestic	ADJ
taxlaw-8368	740	3	and	and	CCONJ
taxlaw-8368	740	4	foreign	foreign	ADJ
taxlaw-8368	740	5	tax	tax	NOUN
taxlaw-8368	740	6	transparent	transparent	ADJ
taxlaw-8368	740	7	entities	entity	NOUN
taxlaw-8368	740	8	may	may	AUX
taxlaw-8368	740	9	elect	elect	VERB
taxlaw-8368	740	10	to	to	PART
taxlaw-8368	740	11	be	be	AUX
taxlaw-8368	740	12	tax	tax	NOUN
taxlaw-8368	740	13	opaque	opaque	NOUN
taxlaw-8368	740	14	.	.	PUNCT
taxlaw-8368	741	1	treas	treas	PROPN
taxlaw-8368	741	2	.	.	PUNCT
taxlaw-8368	742	1	reg	reg	PROPN
taxlaw-8368	742	2	.	.	PUNCT
taxlaw-8368	743	1	§	§	PROPN
taxlaw-8368	743	2	301.7701	301.7701	NUM
taxlaw-8368	743	3	-	-	SYM
taxlaw-8368	743	4	3(a	3(a	NUM
taxlaw-8368	743	5	)	)	PUNCT
taxlaw-8368	743	6	.	.	PUNCT
taxlaw-8368	744	1	there	there	PRON
taxlaw-8368	744	2	also	also	ADV
taxlaw-8368	744	3	are	be	AUX
taxlaw-8368	744	4	various	various	ADJ
taxlaw-8368	744	5	hybrid	hybrid	ADJ
taxlaw-8368	744	6	entities	entity	NOUN
taxlaw-8368	744	7	such	such	ADJ
taxlaw-8368	744	8	as	as	ADP
taxlaw-8368	744	9	regulated	regulated	ADJ
taxlaw-8368	744	10	investment	investment	NOUN
taxlaw-8368	744	11	companies	company	NOUN
taxlaw-8368	744	12	that	that	PRON
taxlaw-8368	744	13	are	be	AUX
taxlaw-8368	744	14	tax	tax	NOUN
taxlaw-8368	744	15	opaque	opaque	ADJ
taxlaw-8368	744	16	entities	entity	NOUN
taxlaw-8368	744	17	but	but	CCONJ
taxlaw-8368	744	18	are	be	AUX
taxlaw-8368	744	19	allowed	allow	VERB
taxlaw-8368	744	20	a	a	DET
taxlaw-8368	744	21	deduction	deduction	NOUN
taxlaw-8368	744	22	for	for	ADP
taxlaw-8368	744	23	distributions	distribution	NOUN
taxlaw-8368	744	24	to	to	ADP
taxlaw-8368	744	25	their	their	PRON
taxlaw-8368	744	26	shareholders	shareholder	NOUN
taxlaw-8368	744	27	so	so	SCONJ
taxlaw-8368	744	28	that	that	SCONJ
taxlaw-8368	744	29	they	they	PRON
taxlaw-8368	744	30	do	do	AUX
taxlaw-8368	744	31	not	not	PART
taxlaw-8368	744	32	pay	pay	VERB
taxlaw-8368	744	33	tax	tax	NOUN
taxlaw-8368	744	34	at	at	ADP
taxlaw-8368	744	35	entity	entity	NOUN
taxlaw-8368	744	36	level	level	NOUN
taxlaw-8368	744	37	.	.	PUNCT
taxlaw-8368	745	1	i.r.c	i.r.c	NOUN
taxlaw-8368	745	2	.	.	PUNCT
taxlaw-8368	746	1	§	§	PROPN
taxlaw-8368	746	2	852	852	NUM
taxlaw-8368	746	3	.	.	NOUN
taxlaw-8368	746	4	169	169	NUM
taxlaw-8368	746	5	see	see	NOUN
taxlaw-8368	746	6	i.r.c	i.r.c	NOUN
taxlaw-8368	746	7	.	.	PUNCT
taxlaw-8368	747	1	§	§	PROPN
taxlaw-8368	747	2	951	951	NUM
taxlaw-8368	747	3	(	(	PUNCT
taxlaw-8368	747	4	u.s	u.s	PROPN
taxlaw-8368	747	5	.	.	PROPN
taxlaw-8368	747	6	persons	person	NOUN
taxlaw-8368	747	7	owning	own	VERB
taxlaw-8368	747	8	10	10	NUM
taxlaw-8368	747	9	percent	percent	NOUN
taxlaw-8368	747	10	or	or	CCONJ
taxlaw-8368	747	11	more	more	ADJ
taxlaw-8368	747	12	of	of	ADP
taxlaw-8368	747	13	the	the	DET
taxlaw-8368	747	14	shares	share	NOUN
taxlaw-8368	747	15	of	of	ADP
taxlaw-8368	747	16	a	a	DET
taxlaw-8368	747	17	cfc	cfc	NOUN
taxlaw-8368	747	18	include	include	VERB
taxlaw-8368	747	19	their	their	PRON
taxlaw-8368	747	20	shares	share	NOUN
taxlaw-8368	747	21	of	of	ADP
taxlaw-8368	747	22	subpart	subpart	NOUN
taxlaw-8368	747	23	f	f	PROPN
taxlaw-8368	747	24	and	and	CCONJ
taxlaw-8368	747	25	gilti	gilti	NOUN
taxlaw-8368	747	26	income	income	NOUN
taxlaw-8368	747	27	)	)	PUNCT
taxlaw-8368	747	28	.	.	PUNCT
taxlaw-8368	748	1	170	170	NUM
taxlaw-8368	748	2	see	see	VERB
taxlaw-8368	748	3	i.r.c	i.r.c	NOUN
taxlaw-8368	748	4	.	.	PUNCT
taxlaw-8368	749	1	§	§	PROPN
taxlaw-8368	749	2	1291(income	1291(income	NUM
taxlaw-8368	749	3	recognition	recognition	NOUN
taxlaw-8368	749	4	in	in	ADP
taxlaw-8368	749	5	respect	respect	NOUN
taxlaw-8368	749	6	of	of	ADP
taxlaw-8368	749	7	stock	stock	NOUN
taxlaw-8368	749	8	in	in	ADP
taxlaw-8368	749	9	pfics	pfic	NOUN
taxlaw-8368	749	10	)	)	PUNCT
taxlaw-8368	749	11	.	.	PUNCT
taxlaw-8368	750	1	see	see	VERB
taxlaw-8368	750	2	also	also	ADV
taxlaw-8368	750	3	i.r.c	i.r.c	NOUN
taxlaw-8368	750	4	.	.	PUNCT
taxlaw-8368	751	1	§	§	PROPN
taxlaw-8368	751	2	§	§	PROPN
taxlaw-8368	751	3	1293	1293	NUM
taxlaw-8368	751	4	,	,	PUNCT
taxlaw-8368	751	5	1296	1296	NUM
taxlaw-8368	751	6	(	(	PUNCT
taxlaw-8368	751	7	current	current	ADJ
taxlaw-8368	751	8	inclusion	inclusion	NOUN
taxlaw-8368	751	9	of	of	ADP
taxlaw-8368	751	10	pfic	pfic	ADJ
taxlaw-8368	751	11	income	income	NOUN
taxlaw-8368	751	12	election	election	NOUN
taxlaw-8368	751	13	and	and	CCONJ
taxlaw-8368	751	14	mark	mark	NOUN
taxlaw-8368	751	15	to	to	ADP
taxlaw-8368	751	16	market	market	NOUN
taxlaw-8368	751	17	election	election	NOUN
taxlaw-8368	751	18	)	)	PUNCT
taxlaw-8368	751	19	.	.	PUNCT
taxlaw-8368	752	1	171	171	NUM
taxlaw-8368	752	2	i.r.c	i.r.c	NOUN
taxlaw-8368	752	3	.	.	PUNCT
taxlaw-8368	753	1	§	§	PROPN
taxlaw-8368	753	2	7874	7874	NUM
taxlaw-8368	753	3	(	(	PUNCT
taxlaw-8368	753	4	tax	tax	NOUN
taxlaw-8368	753	5	on	on	ADP
taxlaw-8368	753	6	inverted	inverted	ADJ
taxlaw-8368	753	7	entities	entity	NOUN
taxlaw-8368	753	8	)	)	PUNCT
taxlaw-8368	753	9	.	.	PUNCT
taxlaw-8368	754	1	172	172	NUM
taxlaw-8368	754	2	i.r.c	i.r.c	NOUN
taxlaw-8368	754	3	.	.	PUNCT
taxlaw-8368	755	1	§	§	PROPN
taxlaw-8368	755	2	551	551	NUM
taxlaw-8368	755	3	(	(	PUNCT
taxlaw-8368	755	4	repealed	repeal	VERB
taxlaw-8368	755	5	2004	2004	NUM
taxlaw-8368	755	6	)	)	PUNCT
taxlaw-8368	755	7	.	.	PUNCT
taxlaw-8368	756	1	173	173	NUM
taxlaw-8368	756	2	under	under	ADP
taxlaw-8368	756	3	fatca	fatca	ADJ
taxlaw-8368	756	4	,	,	PUNCT
taxlaw-8368	756	5	non	non	ADJ
taxlaw-8368	756	6	-	-	ADJ
taxlaw-8368	756	7	cooperating	cooperating	ADJ
taxlaw-8368	756	8	foreign	foreign	ADJ
taxlaw-8368	756	9	financial	financial	ADJ
taxlaw-8368	756	10	institutions	institution	NOUN
taxlaw-8368	756	11	lose	lose	VERB
taxlaw-8368	756	12	the	the	DET
taxlaw-8368	756	13	benefit	benefit	NOUN
taxlaw-8368	756	14	of	of	ADP
taxlaw-8368	756	15	withholding	withholding	NOUN
taxlaw-8368	756	16	reductions	reduction	NOUN
taxlaw-8368	756	17	on	on	ADP
taxlaw-8368	756	18	u.s	u.s	PROPN
taxlaw-8368	756	19	.	.	PROPN
taxlaw-8368	756	20	investments	investment	NOUN
taxlaw-8368	756	21	.	.	PUNCT
taxlaw-8368	757	1	see	see	VERB
taxlaw-8368	757	2	i.r.c	i.r.c	NOUN
taxlaw-8368	757	3	.	.	PUNCT
taxlaw-8368	758	1	§	§	PROPN
taxlaw-8368	758	2	1471	1471	NUM
taxlaw-8368	758	3	.	.	PUNCT
taxlaw-8368	758	4	174	174	NUM
taxlaw-8368	758	5	for	for	ADP
taxlaw-8368	758	6	example	example	NOUN
taxlaw-8368	758	7	,	,	PUNCT
taxlaw-8368	758	8	an	an	DET
taxlaw-8368	758	9	oft	oft	ADV
taxlaw-8368	758	10	-	-	PUNCT
taxlaw-8368	758	11	cited	cite	VERB
taxlaw-8368	758	12	definition	definition	NOUN
taxlaw-8368	758	13	for	for	ADP
taxlaw-8368	758	14	a	a	DET
taxlaw-8368	758	15	comprehensive	comprehensive	ADJ
taxlaw-8368	758	16	income	income	NOUN
taxlaw-8368	758	17	tax	tax	NOUN
taxlaw-8368	758	18	base	base	NOUN
taxlaw-8368	758	19	is	be	AUX
taxlaw-8368	758	20	the	the	DET
taxlaw-8368	758	21	schanzhaig	schanzhaig	NOUN
taxlaw-8368	758	22	-	-	PUNCT
taxlaw-8368	758	23	simons	simon	NOUN
taxlaw-8368	758	24	’	'	PUNCT
taxlaw-8368	758	25	definition	definition	NOUN
taxlaw-8368	758	26	where	where	SCONJ
taxlaw-8368	758	27	income	income	NOUN
taxlaw-8368	758	28	is	be	AUX
taxlaw-8368	758	29	the	the	DET
taxlaw-8368	758	30	algebraic	algebraic	ADJ
taxlaw-8368	758	31	sum	sum	NOUN
taxlaw-8368	758	32	of	of	ADP
taxlaw-8368	758	33	consumption	consumption	NOUN
taxlaw-8368	758	34	plus	plus	CCONJ
taxlaw-8368	758	35	or	or	CCONJ
taxlaw-8368	758	36	minus	minus	ADP
taxlaw-8368	758	37	the	the	DET
taxlaw-8368	758	38	change	change	NOUN
taxlaw-8368	758	39	in	in	ADP
taxlaw-8368	758	40	the	the	DET
taxlaw-8368	758	41	taxpayer	taxpayer	NOUN
taxlaw-8368	758	42	’s	’s	PART
taxlaw-8368	758	43	net	net	ADJ
taxlaw-8368	758	44	worth	worth	NOUN
taxlaw-8368	758	45	from	from	ADP
taxlaw-8368	758	46	the	the	DET
taxlaw-8368	758	47	beginning	beginning	NOUN
taxlaw-8368	758	48	to	to	ADP
taxlaw-8368	758	49	the	the	DET
taxlaw-8368	758	50	end	end	NOUN
taxlaw-8368	758	51	of	of	ADP
taxlaw-8368	758	52	the	the	DET
taxlaw-8368	758	53	tax	tax	NOUN
taxlaw-8368	758	54	measuring	measuring	NOUN
taxlaw-8368	758	55	period	period	NOUN
taxlaw-8368	758	56	.	.	PUNCT
taxlaw-8368	759	1	henry	henry	PROPN
taxlaw-8368	759	2	simons	simons	PROPN
taxlaw-8368	759	3	,	,	PUNCT
taxlaw-8368	759	4	personal	personal	ADJ
taxlaw-8368	759	5	income	income	NOUN
taxlaw-8368	759	6	taxation	taxation	NOUN
taxlaw-8368	759	7	:	:	PUNCT
taxlaw-8368	759	8	the	the	DET
taxlaw-8368	759	9	definition	definition	NOUN
taxlaw-8368	759	10	of	of	ADP
taxlaw-8368	759	11	income	income	NOUN
taxlaw-8368	759	12	as	as	ADP
taxlaw-8368	759	13	a	a	DET
taxlaw-8368	759	14	problem	problem	NOUN
taxlaw-8368	759	15	of	of	ADP
taxlaw-8368	759	16	fiscal	fiscal	ADJ
taxlaw-8368	759	17	policy	policy	NOUN
taxlaw-8368	759	18	49	49	NUM
taxlaw-8368	759	19	(	(	PUNCT
taxlaw-8368	759	20	1938	1938	NUM
taxlaw-8368	759	21	)	)	PUNCT
taxlaw-8368	759	22	.	.	PUNCT
taxlaw-8368	760	1	only	only	ADV
taxlaw-8368	760	2	rarely	rarely	ADV
taxlaw-8368	760	3	,	,	PUNCT
taxlaw-8368	760	4	however	however	ADV
taxlaw-8368	760	5	,	,	PUNCT
taxlaw-8368	760	6	do	do	AUX
taxlaw-8368	760	7	jurisdictions	jurisdiction	NOUN
taxlaw-8368	760	8	include	include	VERB
taxlaw-8368	760	9	unrealized	unrealized	ADJ
taxlaw-8368	760	10	appreciation	appreciation	NOUN
taxlaw-8368	760	11	and	and	CCONJ
taxlaw-8368	760	12	depreciation	depreciation	NOUN
taxlaw-8368	760	13	of	of	ADP
taxlaw-8368	760	14	property	property	NOUN
taxlaw-8368	760	15	in	in	ADP
taxlaw-8368	760	16	their	their	PRON
taxlaw-8368	760	17	tax	tax	NOUN
taxlaw-8368	760	18	bases	basis	NOUN
taxlaw-8368	760	19	.	.	PUNCT
taxlaw-8368	761	1	the	the	DET
taxlaw-8368	761	2	u.s	u.s	PROPN
taxlaw-8368	761	3	.	.	PROPN
taxlaw-8368	761	4	does	do	AUX
taxlaw-8368	761	5	not	not	PART
taxlaw-8368	761	6	include	include	VERB
taxlaw-8368	761	7	unrealized	unrealized	ADJ
taxlaw-8368	761	8	appreciation	appreciation	NOUN
taxlaw-8368	761	9	and	and	CCONJ
taxlaw-8368	761	10	depreciation	depreciation	NOUN
taxlaw-8368	761	11	generally	generally	ADV
taxlaw-8368	761	12	but	but	CCONJ
taxlaw-8368	761	13	does	do	AUX
taxlaw-8368	761	14	include	include	VERB
taxlaw-8368	761	15	both	both	PRON
taxlaw-8368	761	16	for	for	ADP
taxlaw-8368	761	17	certain	certain	ADJ
taxlaw-8368	761	18	financial	financial	ADJ
taxlaw-8368	761	19	positions	position	NOUN
taxlaw-8368	761	20	under	under	ADP
taxlaw-8368	761	21	i.r.c	i.r.c	NOUN
taxlaw-8368	761	22	.	.	PUNCT
taxlaw-8368	762	1	section	section	NOUN
taxlaw-8368	762	2	1256	1256	NUM
taxlaw-8368	762	3	,	,	PUNCT
taxlaw-8368	762	4	dealer	dealer	NOUN
taxlaw-8368	762	5	-	-	PUNCT
taxlaw-8368	762	6	held	hold	VERB
taxlaw-8368	762	7	securities	security	NOUN
taxlaw-8368	762	8	under	under	ADP
taxlaw-8368	762	9	i.r.c	i.r.c	NOUN
taxlaw-8368	762	10	.	.	PUNCT
taxlaw-8368	763	1	section	section	NOUN
taxlaw-8368	763	2	483	483	NUM
taxlaw-8368	763	3	and	and	CCONJ
taxlaw-8368	763	4	all	all	DET
taxlaw-8368	763	5	property	property	NOUN
taxlaw-8368	763	6	of	of	ADP
taxlaw-8368	763	7	expatriating	expatriate	VERB
taxlaw-8368	763	8	taxpayers	taxpayer	NOUN
taxlaw-8368	763	9	under	under	ADP
taxlaw-8368	763	10	i.r.c	i.r.c	NOUN
taxlaw-8368	763	11	.	.	PUNCT
taxlaw-8368	764	1	section	section	NOUN
taxlaw-8368	764	2	877a	877a	PROPN
taxlaw-8368	764	3	.	.	PUNCT
taxlaw-8368	765	1	2021	2021	NUM
taxlaw-8368	765	2	]	]	PUNCT
taxlaw-8368	765	3	uniform	uniform	ADJ
taxlaw-8368	765	4	international	international	ADJ
taxlaw-8368	765	5	tax	tax	NOUN
taxlaw-8368	765	6	collection	collection	NOUN
taxlaw-8368	765	7	and	and	CCONJ
taxlaw-8368	765	8	distribution	distribution	NOUN
taxlaw-8368	765	9	155	155	NUM
taxlaw-8368	765	10	jurisdictions	jurisdiction	NOUN
taxlaw-8368	765	11	.	.	PUNCT
taxlaw-8368	766	1	for	for	ADP
taxlaw-8368	766	2	example	example	NOUN
taxlaw-8368	766	3	,	,	PUNCT
taxlaw-8368	766	4	most	most	ADJ
taxlaw-8368	766	5	u.s	u.s	PROPN
taxlaw-8368	766	6	.	.	PROPN
taxlaw-8368	766	7	states	state	NOUN
taxlaw-8368	766	8	that	that	PRON
taxlaw-8368	766	9	impose	impose	VERB
taxlaw-8368	766	10	an	an	DET
taxlaw-8368	766	11	income	income	NOUN
taxlaw-8368	766	12	tax	tax	NOUN
taxlaw-8368	766	13	use	use	NOUN
taxlaw-8368	766	14	federal	federal	ADJ
taxlaw-8368	766	15	adjusted	adjust	VERB
taxlaw-8368	766	16	gross	gross	ADJ
taxlaw-8368	766	17	income	income	NOUN
taxlaw-8368	766	18	175	175	NUM
taxlaw-8368	766	19	as	as	ADP
taxlaw-8368	766	20	their	their	PRON
taxlaw-8368	766	21	point	point	NOUN
taxlaw-8368	766	22	of	of	ADP
taxlaw-8368	766	23	departure	departure	NOUN
taxlaw-8368	766	24	for	for	ADP
taxlaw-8368	766	25	determining	determine	VERB
taxlaw-8368	766	26	the	the	DET
taxlaw-8368	766	27	base	base	NOUN
taxlaw-8368	766	28	for	for	ADP
taxlaw-8368	766	29	the	the	DET
taxlaw-8368	766	30	tax	tax	NOUN
taxlaw-8368	766	31	.	.	PUNCT
taxlaw-8368	767	1	176	176	NUM
taxlaw-8368	767	2	nevertheless	nevertheless	ADV
taxlaw-8368	767	3	,	,	PUNCT
taxlaw-8368	767	4	state	state	NOUN
taxlaw-8368	767	5	income	income	NOUN
taxlaw-8368	767	6	tax	tax	NOUN
taxlaw-8368	767	7	rules	rule	NOUN
taxlaw-8368	767	8	are	be	AUX
taxlaw-8368	767	9	not	not	PART
taxlaw-8368	767	10	uniform	uniform	ADJ
taxlaw-8368	767	11	.	.	PUNCT
taxlaw-8368	768	1	each	each	DET
taxlaw-8368	768	2	state	state	NOUN
taxlaw-8368	768	3	modifies	modify	VERB
taxlaw-8368	768	4	the	the	DET
taxlaw-8368	768	5	amount	amount	NOUN
taxlaw-8368	768	6	of	of	ADP
taxlaw-8368	768	7	adjusted	adjusted	ADJ
taxlaw-8368	768	8	gross	gross	ADJ
taxlaw-8368	768	9	income	income	NOUN
taxlaw-8368	768	10	to	to	PART
taxlaw-8368	768	11	arrive	arrive	VERB
taxlaw-8368	768	12	at	at	ADP
taxlaw-8368	768	13	the	the	DET
taxlaw-8368	768	14	income	income	NOUN
taxlaw-8368	768	15	base	base	NOUN
taxlaw-8368	768	16	upon	upon	SCONJ
taxlaw-8368	768	17	which	which	PRON
taxlaw-8368	768	18	it	it	PRON
taxlaw-8368	768	19	imposes	impose	VERB
taxlaw-8368	768	20	its	its	PRON
taxlaw-8368	768	21	income	income	NOUN
taxlaw-8368	768	22	tax.177	tax.177	NOUN
taxlaw-8368	768	23	internationally	internationally	ADV
taxlaw-8368	768	24	,	,	PUNCT
taxlaw-8368	768	25	the	the	DET
taxlaw-8368	768	26	components	component	NOUN
taxlaw-8368	768	27	of	of	ADP
taxlaw-8368	768	28	income	income	NOUN
taxlaw-8368	768	29	tax	tax	NOUN
taxlaw-8368	768	30	bases	basis	NOUN
taxlaw-8368	768	31	vary	vary	VERB
taxlaw-8368	768	32	.	.	PUNCT
taxlaw-8368	769	1	while	while	SCONJ
taxlaw-8368	769	2	the	the	DET
taxlaw-8368	769	3	u.s	u.s	PROPN
taxlaw-8368	769	4	.	.	PROPN
taxlaw-8368	769	5	includes	include	VERB
taxlaw-8368	769	6	gains	gain	NOUN
taxlaw-8368	769	7	from	from	ADP
taxlaw-8368	769	8	the	the	DET
taxlaw-8368	769	9	sale	sale	NOUN
taxlaw-8368	769	10	or	or	CCONJ
taxlaw-8368	769	11	exchange	exchange	NOUN
taxlaw-8368	769	12	of	of	ADP
taxlaw-8368	769	13	property	property	NOUN
taxlaw-8368	769	14	in	in	ADP
taxlaw-8368	769	15	the	the	DET
taxlaw-8368	769	16	income	income	NOUN
taxlaw-8368	769	17	tax	tax	NOUN
taxlaw-8368	769	18	base,178	base,178	PROPN
taxlaw-8368	769	19	germany	germany	PROPN
taxlaw-8368	769	20	does	do	AUX
taxlaw-8368	769	21	not	not	PART
taxlaw-8368	769	22	tax	tax	VERB
taxlaw-8368	769	23	gain	gain	NOUN
taxlaw-8368	769	24	on	on	ADP
taxlaw-8368	769	25	tangible	tangible	ADJ
taxlaw-8368	769	26	personal	personal	ADJ
taxlaw-8368	769	27	property	property	NOUN
taxlaw-8368	769	28	held	hold	VERB
taxlaw-8368	769	29	more	more	ADJ
taxlaw-8368	769	30	than	than	ADP
taxlaw-8368	769	31	a	a	PRON
taxlaw-8368	769	32	year	year	NOUN
taxlaw-8368	769	33	or	or	CCONJ
taxlaw-8368	769	34	real	real	ADJ
taxlaw-8368	769	35	property	property	NOUN
taxlaw-8368	769	36	held	hold	VERB
taxlaw-8368	769	37	more	more	ADJ
taxlaw-8368	769	38	than	than	ADP
taxlaw-8368	769	39	ten	ten	NUM
taxlaw-8368	769	40	years.179	years.179	NOUN
taxlaw-8368	769	41	thus	thus	ADV
taxlaw-8368	769	42	,	,	PUNCT
taxlaw-8368	769	43	a	a	DET
taxlaw-8368	769	44	u.s	u.s	PROPN
taxlaw-8368	769	45	.	.	PROPN
taxlaw-8368	769	46	citizen	citizen	PROPN
taxlaw-8368	769	47	who	who	PRON
taxlaw-8368	769	48	is	be	AUX
taxlaw-8368	769	49	resident	resident	ADJ
taxlaw-8368	769	50	in	in	ADP
taxlaw-8368	769	51	germany	germany	PROPN
taxlaw-8368	769	52	and	and	CCONJ
taxlaw-8368	769	53	sells	sell	VERB
taxlaw-8368	769	54	property	property	NOUN
taxlaw-8368	769	55	in	in	ADP
taxlaw-8368	769	56	germany	germany	PROPN
taxlaw-8368	769	57	might	might	AUX
taxlaw-8368	769	58	have	have	VERB
taxlaw-8368	769	59	no	no	DET
taxlaw-8368	769	60	inclusion	inclusion	NOUN
taxlaw-8368	769	61	of	of	ADP
taxlaw-8368	769	62	gain	gain	NOUN
taxlaw-8368	769	63	from	from	ADP
taxlaw-8368	769	64	the	the	DET
taxlaw-8368	769	65	sale	sale	NOUN
taxlaw-8368	769	66	of	of	ADP
taxlaw-8368	769	67	property	property	NOUN
taxlaw-8368	769	68	in	in	ADP
taxlaw-8368	769	69	germany	germany	PROPN
taxlaw-8368	769	70	but	but	CCONJ
taxlaw-8368	769	71	have	have	VERB
taxlaw-8368	769	72	the	the	DET
taxlaw-8368	769	73	gain	gain	NOUN
taxlaw-8368	769	74	included	include	VERB
taxlaw-8368	769	75	in	in	ADP
taxlaw-8368	769	76	their	their	PRON
taxlaw-8368	769	77	u.s	u.s	PROPN
taxlaw-8368	769	78	.	.	PROPN
taxlaw-8368	769	79	income	income	NOUN
taxlaw-8368	769	80	for	for	ADP
taxlaw-8368	769	81	tax	tax	NOUN
taxlaw-8368	769	82	purposes	purpose	NOUN
taxlaw-8368	769	83	without	without	ADP
taxlaw-8368	769	84	there	there	PRON
taxlaw-8368	769	85	being	be	AUX
taxlaw-8368	769	86	any	any	DET
taxlaw-8368	769	87	difference	difference	NOUN
taxlaw-8368	769	88	in	in	ADP
taxlaw-8368	769	89	the	the	DET
taxlaw-8368	769	90	taxpayer	taxpayer	NOUN
taxlaw-8368	769	91	’s	’s	PART
taxlaw-8368	769	92	economic	economic	ADJ
taxlaw-8368	769	93	income	income	NOUN
taxlaw-8368	769	94	in	in	ADP
taxlaw-8368	769	95	germany	germany	PROPN
taxlaw-8368	769	96	and	and	CCONJ
taxlaw-8368	769	97	the	the	DET
taxlaw-8368	769	98	u.s	u.s	PROPN
taxlaw-8368	769	99	.	.	PROPN
taxlaw-8368	769	100	certainly	certainly	ADV
taxlaw-8368	769	101	,	,	PUNCT
taxlaw-8368	769	102	tax	tax	NOUN
taxlaw-8368	769	103	systems	system	NOUN
taxlaw-8368	769	104	have	have	AUX
taxlaw-8368	769	105	tended	tend	VERB
taxlaw-8368	769	106	to	to	PART
taxlaw-8368	769	107	copy	copy	VERB
taxlaw-8368	769	108	elements	element	NOUN
taxlaw-8368	769	109	from	from	ADP
taxlaw-8368	769	110	other	other	ADJ
taxlaw-8368	769	111	tax	tax	NOUN
taxlaw-8368	769	112	systems	system	NOUN
taxlaw-8368	769	113	,	,	PUNCT
taxlaw-8368	769	114	180	180	NUM
taxlaw-8368	769	115	and	and	CCONJ
taxlaw-8368	769	116	tax	tax	NOUN
taxlaw-8368	769	117	rules	rule	NOUN
taxlaw-8368	769	118	have	have	AUX
taxlaw-8368	769	119	converged	converge	VERB
taxlaw-8368	769	120	considerably	considerably	ADV
taxlaw-8368	769	121	over	over	ADP
taxlaw-8368	769	122	the	the	DET
taxlaw-8368	769	123	years	year	NOUN
taxlaw-8368	769	124	so	so	SCONJ
taxlaw-8368	769	125	that	that	SCONJ
taxlaw-8368	769	126	computational	computational	ADJ
taxlaw-8368	769	127	differences	difference	NOUN
taxlaw-8368	769	128	between	between	ADP
taxlaw-8368	769	129	jurisdictions	jurisdiction	NOUN
taxlaw-8368	769	130	may	may	AUX
taxlaw-8368	769	131	be	be	AUX
taxlaw-8368	769	132	smaller	small	ADJ
taxlaw-8368	769	133	today	today	NOUN
taxlaw-8368	769	134	than	than	ADP
taxlaw-8368	769	135	in	in	ADP
taxlaw-8368	769	136	earlier	early	ADJ
taxlaw-8368	769	137	decades.181	decades.181	NOUN
taxlaw-8368	769	138	yet	yet	CCONJ
taxlaw-8368	769	139	differences	difference	NOUN
taxlaw-8368	769	140	endure	endure	VERB
taxlaw-8368	769	141	and	and	CCONJ
taxlaw-8368	769	142	a	a	DET
taxlaw-8368	769	143	single	single	ADJ
taxlaw-8368	769	144	common	common	ADJ
taxlaw-8368	769	145	definition	definition	NOUN
taxlaw-8368	769	146	of	of	ADP
taxlaw-8368	769	147	taxable	taxable	ADJ
taxlaw-8368	769	148	income	income	NOUN
taxlaw-8368	769	149	remains	remain	VERB
taxlaw-8368	769	150	elusive	elusive	ADJ
taxlaw-8368	769	151	.	.	PUNCT
taxlaw-8368	770	1	since	since	SCONJ
taxlaw-8368	770	2	beps	bep	NOUN
taxlaw-8368	770	3	seeks	seek	VERB
taxlaw-8368	770	4	to	to	PART
taxlaw-8368	770	5	eliminate	eliminate	VERB
taxlaw-8368	770	6	profit	profit	NOUN
taxlaw-8368	770	7	shifting	shifting	NOUN
taxlaw-8368	770	8	and	and	CCONJ
taxlaw-8368	770	9	base	base	NOUN
taxlaw-8368	770	10	erosion	erosion	NOUN
taxlaw-8368	770	11	,	,	PUNCT
taxlaw-8368	770	12	consistent	consistent	ADJ
taxlaw-8368	770	13	definitions	definition	NOUN
taxlaw-8368	770	14	of	of	ADP
taxlaw-8368	770	15	profit	profit	NOUN
taxlaw-8368	770	16	and	and	CCONJ
taxlaw-8368	770	17	base	base	NOUN
taxlaw-8368	770	18	are	be	AUX
taxlaw-8368	770	19	essential	essential	ADJ
taxlaw-8368	770	20	to	to	PART
taxlaw-8368	770	21	pursue	pursue	VERB
taxlaw-8368	770	22	those	those	DET
taxlaw-8368	770	23	goals	goal	NOUN
taxlaw-8368	770	24	.	.	PUNCT
taxlaw-8368	771	1	definitional	definitional	ADJ
taxlaw-8368	771	2	disparities	disparity	NOUN
taxlaw-8368	771	3	undermine	undermine	VERB
taxlaw-8368	771	4	the	the	DET
taxlaw-8368	771	5	potential	potential	ADJ
taxlaw-8368	771	6	success	success	NOUN
taxlaw-8368	771	7	of	of	ADP
taxlaw-8368	771	8	the	the	DET
taxlaw-8368	771	9	oecd	oecd	PROPN
taxlaw-8368	771	10	projects	project	NOUN
taxlaw-8368	771	11	because	because	SCONJ
taxlaw-8368	771	12	parties	party	NOUN
taxlaw-8368	771	13	to	to	ADP
taxlaw-8368	771	14	any	any	DET
taxlaw-8368	771	15	international	international	ADJ
taxlaw-8368	771	16	agreements	agreement	NOUN
taxlaw-8368	771	17	may	may	AUX
taxlaw-8368	771	18	be	be	AUX
taxlaw-8368	771	19	agreeing	agree	VERB
taxlaw-8368	771	20	to	to	ADP
taxlaw-8368	771	21	a	a	DET
taxlaw-8368	771	22	methodology	methodology	NOUN
taxlaw-8368	771	23	but	but	CCONJ
taxlaw-8368	771	24	not	not	PART
taxlaw-8368	771	25	to	to	ADP
taxlaw-8368	771	26	the	the	DET
taxlaw-8368	771	27	tax	tax	NOUN
taxlaw-8368	771	28	items	item	NOUN
taxlaw-8368	771	29	to	to	PART
taxlaw-8368	771	30	which	which	PRON
taxlaw-8368	771	31	it	it	PRON
taxlaw-8368	771	32	applies	apply	VERB
taxlaw-8368	771	33	.	.	PUNCT
taxlaw-8368	772	1	the	the	DET
taxlaw-8368	772	2	definitional	definitional	ADJ
taxlaw-8368	772	3	disparities	disparity	NOUN
taxlaw-8368	772	4	leave	leave	VERB
taxlaw-8368	772	5	open	open	ADJ
taxlaw-8368	772	6	the	the	DET
taxlaw-8368	772	7	possibility	possibility	NOUN
taxlaw-8368	772	8	that	that	SCONJ
taxlaw-8368	772	9	even	even	ADV
taxlaw-8368	772	10	if	if	SCONJ
taxlaw-8368	772	11	an	an	DET
taxlaw-8368	772	12	oecd	oecd	PROPN
taxlaw-8368	772	13	project	project	NOUN
taxlaw-8368	772	14	succeeds	succeed	VERB
taxlaw-8368	772	15	in	in	ADP
taxlaw-8368	772	16	gaining	gain	VERB
taxlaw-8368	772	17	international	international	ADJ
taxlaw-8368	772	18	consensus	consensus	NOUN
taxlaw-8368	772	19	,	,	PUNCT
taxlaw-8368	772	20	its	its	PRON
taxlaw-8368	772	21	success	success	NOUN
taxlaw-8368	772	22	in	in	ADP
taxlaw-8368	772	23	application	application	NOUN
taxlaw-8368	772	24	may	may	AUX
taxlaw-8368	772	25	remain	remain	VERB
taxlaw-8368	772	26	incomplete	incomplete	ADJ
taxlaw-8368	772	27	.	.	PUNCT
taxlaw-8368	773	1	turning	turn	VERB
taxlaw-8368	773	2	to	to	ADP
taxlaw-8368	773	3	the	the	DET
taxlaw-8368	773	4	eu	eu	PROPN
taxlaw-8368	773	5	,	,	PUNCT
taxlaw-8368	773	6	in	in	ADP
taxlaw-8368	773	7	the	the	DET
taxlaw-8368	773	8	hope	hope	NOUN
taxlaw-8368	773	9	of	of	ADP
taxlaw-8368	773	10	strengthening	strengthen	VERB
taxlaw-8368	773	11	the	the	DET
taxlaw-8368	773	12	single	single	ADJ
taxlaw-8368	773	13	market	market	NOUN
taxlaw-8368	773	14	,	,	PUNCT
taxlaw-8368	773	15	the	the	DET
taxlaw-8368	773	16	updated	update	VERB
taxlaw-8368	773	17	ccctb	ccctb	NOUN
taxlaw-8368	773	18	proposal182	proposal182	PROPN
taxlaw-8368	773	19	aims	aim	VERB
taxlaw-8368	773	20	to	to	PART
taxlaw-8368	773	21	build	build	VERB
taxlaw-8368	773	22	upon	upon	SCONJ
taxlaw-8368	773	23	the	the	DET
taxlaw-8368	773	24	beps	bep	NOUN
taxlaw-8368	773	25	actions	action	NOUN
taxlaw-8368	773	26	and	and	CCONJ
taxlaw-8368	773	27	effectively	effectively	ADV
taxlaw-8368	773	28	integrate	integrate	VERB
taxlaw-8368	773	29	the	the	DET
taxlaw-8368	773	30	reforms	reform	NOUN
taxlaw-8368	773	31	by	by	ADP
taxlaw-8368	773	32	harmonizing	harmonize	VERB
taxlaw-8368	773	33	the	the	DET
taxlaw-8368	773	34	approach	approach	NOUN
taxlaw-8368	773	35	of	of	ADP
taxlaw-8368	773	36	member	member	NOUN
taxlaw-8368	773	37	states.183	states.183	ADP
taxlaw-8368	773	38	this	this	PRON
taxlaw-8368	773	39	would	would	AUX
taxlaw-8368	773	40	be	be	AUX
taxlaw-8368	773	41	achieved	achieve	VERB
taxlaw-8368	773	42	through	through	ADP
taxlaw-8368	773	43	a	a	DET
taxlaw-8368	773	44	two	two	NUM
taxlaw-8368	773	45	-	-	PUNCT
taxlaw-8368	773	46	step	step	NOUN
taxlaw-8368	773	47	plan	plan	NOUN
taxlaw-8368	773	48	:	:	PUNCT
taxlaw-8368	773	49	first	first	ADV
taxlaw-8368	773	50	,	,	PUNCT
taxlaw-8368	773	51	the	the	DET
taxlaw-8368	773	52	proposal	proposal	NOUN
taxlaw-8368	773	53	calls	call	VERB
taxlaw-8368	773	54	for	for	ADP
taxlaw-8368	773	55	the	the	DET
taxlaw-8368	773	56	implementation	implementation	NOUN
taxlaw-8368	773	57	of	of	ADP
taxlaw-8368	773	58	a	a	DET
taxlaw-8368	773	59	common	common	ADJ
taxlaw-8368	773	60	corporate	corporate	ADJ
taxlaw-8368	773	61	tax	tax	NOUN
taxlaw-8368	773	62	base	base	NOUN
taxlaw-8368	773	63	(	(	PUNCT
taxlaw-8368	773	64	cctb	cctb	PROPN
taxlaw-8368	773	65	)	)	PUNCT
taxlaw-8368	773	66	in	in	ADP
taxlaw-8368	773	67	order	order	NOUN
taxlaw-8368	773	68	to	to	PART
taxlaw-8368	773	69	implement	implement	VERB
taxlaw-8368	773	70	a	a	DET
taxlaw-8368	773	71	cohesive	cohesive	ADJ
taxlaw-8368	773	72	,	,	PUNCT
taxlaw-8368	773	73	mandatory	mandatory	ADJ
taxlaw-8368	773	74	corporate	corporate	ADJ
taxlaw-8368	773	75	tax	tax	NOUN
taxlaw-8368	773	76	base	base	NOUN
taxlaw-8368	773	77	definition	definition	NOUN
taxlaw-8368	773	78	and	and	CCONJ
taxlaw-8368	773	79	calculation	calculation	NOUN
taxlaw-8368	773	80	system	system	NOUN
taxlaw-8368	773	81	throughout	throughout	ADP
taxlaw-8368	773	82	the	the	DET
taxlaw-8368	773	83	eu	eu	PROPN
taxlaw-8368	773	84	,	,	PUNCT
taxlaw-8368	773	85	and	and	CCONJ
taxlaw-8368	773	86	second	second	ADJ
taxlaw-8368	773	87	,	,	PUNCT
taxlaw-8368	773	88	the	the	DET
taxlaw-8368	773	89	ccctb	ccctb	NOUN
taxlaw-8368	773	90	proposal	proposal	NOUN
taxlaw-8368	773	91	builds	build	VERB
taxlaw-8368	773	92	upon	upon	SCONJ
taxlaw-8368	773	93	the	the	DET
taxlaw-8368	773	94	cctb	cctb	NOUN
taxlaw-8368	773	95	with	with	ADP
taxlaw-8368	773	96	additional	additional	ADJ
taxlaw-8368	773	97	measures	measure	NOUN
taxlaw-8368	773	98	for	for	ADP
taxlaw-8368	773	99	tax	tax	NOUN
taxlaw-8368	773	100	base	base	NOUN
taxlaw-8368	773	101	consolidation	consolidation	NOUN
taxlaw-8368	773	102	and	and	CCONJ
taxlaw-8368	773	103	apportionment	apportionment	NOUN
taxlaw-8368	773	104	.	.	PUNCT
taxlaw-8368	774	1	184	184	NUM
taxlaw-8368	774	2	commentators	commentator	NOUN
taxlaw-8368	774	3	view	view	VERB
taxlaw-8368	774	4	the	the	DET
taxlaw-8368	774	5	updated	update	VERB
taxlaw-8368	774	6	cctb	cctb	NOUN
taxlaw-8368	774	7	proposal	proposal	NOUN
taxlaw-8368	774	8	as	as	ADP
taxlaw-8368	774	9	a	a	DET
taxlaw-8368	774	10	significant	significant	ADJ
taxlaw-8368	774	11	175	175	NUM
taxlaw-8368	774	12	see	see	NOUN
taxlaw-8368	774	13	i.r.c	i.r.c	NOUN
taxlaw-8368	774	14	.	.	PUNCT
taxlaw-8368	775	1	§	§	PROPN
taxlaw-8368	775	2	62(a	62(a	PROPN
taxlaw-8368	775	3	)	)	PUNCT
taxlaw-8368	775	4	;	;	PUNCT
taxlaw-8368	775	5	amy	amy	PROPN
taxlaw-8368	775	6	b.	b.	PROPN
taxlaw-8368	775	7	monahan	monahan	PROPN
taxlaw-8368	775	8	,	,	PUNCT
taxlaw-8368	775	9	state	state	NOUN
taxlaw-8368	775	10	individual	individual	ADJ
taxlaw-8368	775	11	income	income	NOUN
taxlaw-8368	775	12	tax	tax	NOUN
taxlaw-8368	775	13	conformity	conformity	NOUN
taxlaw-8368	775	14	in	in	ADP
taxlaw-8368	775	15	practice	practice	NOUN
taxlaw-8368	775	16	:	:	PUNCT
taxlaw-8368	775	17	evidence	evidence	NOUN
taxlaw-8368	775	18	from	from	ADP
taxlaw-8368	775	19	the	the	DET
taxlaw-8368	775	20	tax	tax	NOUN
taxlaw-8368	775	21	cuts	cut	NOUN
taxlaw-8368	775	22	&	&	CCONJ
taxlaw-8368	775	23	jobs	job	NOUN
taxlaw-8368	775	24	act	act	PROPN
taxlaw-8368	775	25	,	,	PUNCT
taxlaw-8368	775	26	11	11	NUM
taxlaw-8368	775	27	colum	colum	NOUN
taxlaw-8368	775	28	.	.	PUNCT
taxlaw-8368	776	1	j.	j.	PROPN
taxlaw-8368	776	2	tax	tax	PROPN
taxlaw-8368	776	3	l.	l.	PROPN
taxlaw-8368	776	4	57	57	NUM
taxlaw-8368	776	5	(	(	PUNCT
taxlaw-8368	776	6	2019	2019	NUM
taxlaw-8368	776	7	)	)	PUNCT
taxlaw-8368	776	8	.	.	PUNCT
taxlaw-8368	777	1	176	176	NUM
taxlaw-8368	777	2	see	see	VERB
taxlaw-8368	777	3	,	,	PUNCT
taxlaw-8368	777	4	e.g.	e.g.	ADV
taxlaw-8368	777	5	,	,	PUNCT
taxlaw-8368	777	6	mo	mo	PROPN
taxlaw-8368	777	7	.	.	PROPN
taxlaw-8368	777	8	rev	rev	PROPN
taxlaw-8368	777	9	.	.	PROPN
taxlaw-8368	777	10	stat	stat	PROPN
taxlaw-8368	777	11	.	.	PUNCT
taxlaw-8368	778	1	§	§	PROPN
taxlaw-8368	778	2	143.121.1	143.121.1	NUM
taxlaw-8368	778	3	.	.	PUNCT
taxlaw-8368	778	4	177	177	NUM
taxlaw-8368	778	5	mo	mo	PROPN
taxlaw-8368	778	6	.	.	PROPN
taxlaw-8368	778	7	rev	rev	PROPN
taxlaw-8368	778	8	.	.	PROPN
taxlaw-8368	778	9	stat	stat	PROPN
taxlaw-8368	778	10	.	.	PUNCT
taxlaw-8368	779	1	§	§	PROPN
taxlaw-8368	779	2	143.121.2	143.121.2	NUM
taxlaw-8368	779	3	-	-	SYM
taxlaw-8368	779	4	6	6	NUM
taxlaw-8368	779	5	.	.	NOUN
taxlaw-8368	779	6	178	178	NUM
taxlaw-8368	779	7	i.r.c	i.r.c	NOUN
taxlaw-8368	779	8	.	.	PUNCT
taxlaw-8368	780	1	§	§	PROPN
taxlaw-8368	780	2	1001	1001	NUM
taxlaw-8368	780	3	.	.	PUNCT
taxlaw-8368	780	4	179	179	NUM
taxlaw-8368	780	5	germany	germany	PROPN
taxlaw-8368	780	6	individual	individual	ADJ
taxlaw-8368	780	7	income	income	NOUN
taxlaw-8368	780	8	determination	determination	NOUN
taxlaw-8368	780	9	–	–	PUNCT
taxlaw-8368	780	10	capital	capital	NOUN
taxlaw-8368	780	11	gains	gain	NOUN
taxlaw-8368	780	12	,	,	PUNCT
taxlaw-8368	780	13	pwc	pwc	PROPN
taxlaw-8368	780	14	(	(	PUNCT
taxlaw-8368	780	15	feb	feb	PROPN
taxlaw-8368	780	16	.	.	PROPN
taxlaw-8368	780	17	13	13	NUM
taxlaw-8368	780	18	,	,	PUNCT
taxlaw-8368	780	19	2021	2021	NUM
taxlaw-8368	780	20	)	)	PUNCT
taxlaw-8368	780	21	,	,	PUNCT
taxlaw-8368	780	22	https://taxsummaries.pwc.com/germany/individual/income-determination	https://taxsummaries.pwc.com/germany/individual/income-determination	NOUN
taxlaw-8368	781	1	[	[	X
taxlaw-8368	781	2	https://perma.cc/g9zj775h	https://perma.cc/g9zj775h	X
taxlaw-8368	781	3	]	]	PUNCT
taxlaw-8368	781	4	.	.	PUNCT
taxlaw-8368	782	1	see	see	VERB
taxlaw-8368	782	2	also	also	ADV
taxlaw-8368	782	3	german	german	ADJ
taxlaw-8368	782	4	income	income	NOUN
taxlaw-8368	782	5	tax	tax	NOUN
taxlaw-8368	782	6	act	act	PROPN
taxlaw-8368	782	7	,	,	PUNCT
taxlaw-8368	782	8	(	(	PUNCT
taxlaw-8368	782	9	estg	estg	ADJ
taxlaw-8368	782	10	)	)	PUNCT
taxlaw-8368	782	11	einkommensteuergesetz	einkommensteuergesetz	ADJ
taxlaw-8368	782	12	in	in	ADP
taxlaw-8368	782	13	der	der	PROPN
taxlaw-8368	782	14	fassung	fassung	PROPN
taxlaw-8368	782	15	der	der	NOUN
taxlaw-8368	782	16	bekanntmachung	bekanntmachung	PROPN
taxlaw-8368	782	17	vom	vom	PROPN
taxlaw-8368	782	18	8	8	PROPN
taxlaw-8368	782	19	.	.	PUNCT
taxlaw-8368	783	1	oktober	oktober	PROPN
taxlaw-8368	783	2	2009	2009	NUM
taxlaw-8368	783	3	(	(	PUNCT
taxlaw-8368	783	4	bgbl	bgbl	NOUN
taxlaw-8368	783	5	.	.	PUNCT
taxlaw-8368	784	1	i	i	PRON
taxlaw-8368	784	2	s.	s.	PROPN
taxlaw-8368	784	3	3366	3366	NUM
taxlaw-8368	784	4	,	,	PUNCT
taxlaw-8368	784	5	3862	3862	NUM
taxlaw-8368	784	6	)	)	PUNCT
taxlaw-8368	784	7	,	,	PUNCT
taxlaw-8368	785	1	https://www.gesetze-iminternet.de/estg/bjnr010050934.html#bjnr010050934bjng000208140	https://www.gesetze-iminternet.de/estg/bjnr010050934.html#bjnr010050934bjng000208140	PROPN
taxlaw-8368	785	2	[	[	X
taxlaw-8368	785	3	https://perma.cc/jex46bez	https://perma.cc/jex46bez	PROPN
taxlaw-8368	785	4	]	]	X
taxlaw-8368	785	5	.	.	PUNCT
taxlaw-8368	786	1	180	180	NUM
taxlaw-8368	786	2	see	see	VERB
taxlaw-8368	786	3	infanti	infanti	ADJ
taxlaw-8368	786	4	,	,	PUNCT
taxlaw-8368	786	5	supra	supra	ADJ
taxlaw-8368	786	6	note	note	NOUN
taxlaw-8368	786	7	7	7	NUM
taxlaw-8368	786	8	.	.	SYM
taxlaw-8368	786	9	181	181	NUM
taxlaw-8368	786	10	see	see	VERB
taxlaw-8368	786	11	luis	luis	PROPN
taxlaw-8368	786	12	c.	c.	PROPN
taxlaw-8368	786	13	calderon	calderon	PROPN
taxlaw-8368	786	14	gomez	gomez	PROPN
taxlaw-8368	786	15	,	,	PUNCT
taxlaw-8368	786	16	transcending	transcend	VERB
taxlaw-8368	786	17	tax	tax	NOUN
taxlaw-8368	786	18	sovereignty	sovereignty	NOUN
taxlaw-8368	786	19	and	and	CCONJ
taxlaw-8368	786	20	tax	tax	NOUN
taxlaw-8368	786	21	standardization	standardization	NOUN
taxlaw-8368	786	22	:	:	PUNCT
taxlaw-8368	786	23	three	three	NUM
taxlaw-8368	786	24	questions	question	NOUN
taxlaw-8368	786	25	,	,	PUNCT
taxlaw-8368	786	26	45	45	NUM
taxlaw-8368	786	27	yale	yale	PROPN
taxlaw-8368	786	28	j.	j.	PROPN
taxlaw-8368	786	29	int'l	int'l	PROPN
taxlaw-8368	786	30	l.	l.	PROPN
taxlaw-8368	786	31	191	191	NUM
taxlaw-8368	786	32	,	,	PUNCT
taxlaw-8368	786	33	192	192	NUM
taxlaw-8368	786	34	(	(	PUNCT
taxlaw-8368	786	35	2020	2020	NUM
taxlaw-8368	786	36	)	)	PUNCT
taxlaw-8368	786	37	.	.	PUNCT
taxlaw-8368	787	1	182	182	NUM
taxlaw-8368	787	2	the	the	DET
taxlaw-8368	787	3	original	original	ADJ
taxlaw-8368	787	4	ccctb	ccctb	NOUN
taxlaw-8368	787	5	proposal	proposal	NOUN
taxlaw-8368	787	6	was	be	AUX
taxlaw-8368	787	7	in	in	ADP
taxlaw-8368	787	8	2011	2011	NUM
taxlaw-8368	787	9	.	.	PUNCT
taxlaw-8368	788	1	proposal	proposal	NOUN
taxlaw-8368	788	2	for	for	ADP
taxlaw-8368	788	3	a	a	DET
taxlaw-8368	788	4	council	council	NOUN
taxlaw-8368	788	5	directive	directive	NOUN
taxlaw-8368	788	6	on	on	ADP
taxlaw-8368	788	7	a	a	DET
taxlaw-8368	788	8	common	common	ADJ
taxlaw-8368	788	9	consolidated	consolidated	ADJ
taxlaw-8368	788	10	corporate	corporate	ADJ
taxlaw-8368	788	11	tax	tax	NOUN
taxlaw-8368	788	12	base	base	NOUN
taxlaw-8368	788	13	(	(	PUNCT
taxlaw-8368	788	14	ccctb	ccctb	NOUN
taxlaw-8368	788	15	)	)	PUNCT
taxlaw-8368	788	16	,	,	PUNCT
taxlaw-8368	788	17	com	com	NOUN
taxlaw-8368	788	18	(	(	PUNCT
taxlaw-8368	788	19	2011	2011	NUM
taxlaw-8368	788	20	)	)	PUNCT
taxlaw-8368	788	21	121	121	NUM
taxlaw-8368	788	22	final	final	ADJ
taxlaw-8368	788	23	(	(	PUNCT
taxlaw-8368	788	24	oct	oct	PROPN
taxlaw-8368	788	25	.	.	PROPN
taxlaw-8368	788	26	6	6	NUM
taxlaw-8368	788	27	,	,	PUNCT
taxlaw-8368	788	28	2011	2011	NUM
taxlaw-8368	788	29	)	)	PUNCT
taxlaw-8368	788	30	.	.	PUNCT
taxlaw-8368	789	1	183	183	NUM
taxlaw-8368	789	2	commission	commission	NOUN
taxlaw-8368	789	3	to	to	ADP
taxlaw-8368	789	4	the	the	DET
taxlaw-8368	789	5	european	european	ADJ
taxlaw-8368	789	6	parliament	parliament	NOUN
taxlaw-8368	789	7	and	and	CCONJ
taxlaw-8368	789	8	the	the	DET
taxlaw-8368	789	9	council	council	NOUN
taxlaw-8368	789	10	communication	communication	NOUN
taxlaw-8368	789	11	for	for	ADP
taxlaw-8368	789	12	a	a	DET
taxlaw-8368	789	13	fair	fair	ADJ
taxlaw-8368	789	14	and	and	CCONJ
taxlaw-8368	789	15	efficient	efficient	ADJ
taxlaw-8368	789	16	corporate	corporate	ADJ
taxlaw-8368	789	17	tax	tax	NOUN
taxlaw-8368	789	18	system	system	NOUN
taxlaw-8368	789	19	in	in	ADP
taxlaw-8368	789	20	the	the	DET
taxlaw-8368	789	21	european	european	PROPN
taxlaw-8368	789	22	union	union	PROPN
taxlaw-8368	789	23	:	:	PUNCT
taxlaw-8368	789	24	5	5	NUM
taxlaw-8368	789	25	key	key	ADJ
taxlaw-8368	789	26	areas	area	NOUN
taxlaw-8368	789	27	for	for	ADP
taxlaw-8368	789	28	action	action	NOUN
taxlaw-8368	789	29	,	,	PUNCT
taxlaw-8368	789	30	com	com	NOUN
taxlaw-8368	789	31	(	(	PUNCT
taxlaw-8368	789	32	2015	2015	NUM
taxlaw-8368	789	33	)	)	PUNCT
taxlaw-8368	789	34	302	302	NUM
taxlaw-8368	789	35	final	final	ADJ
taxlaw-8368	789	36	(	(	PUNCT
taxlaw-8368	789	37	june	june	PROPN
taxlaw-8368	789	38	17	17	NUM
taxlaw-8368	789	39	,	,	PUNCT
taxlaw-8368	789	40	2015	2015	NUM
taxlaw-8368	789	41	)	)	PUNCT
taxlaw-8368	789	42	.	.	PUNCT
taxlaw-8368	790	1	184	184	NUM
taxlaw-8368	790	2	see	see	VERB
taxlaw-8368	790	3	proposal	proposal	NOUN
taxlaw-8368	790	4	for	for	ADP
taxlaw-8368	790	5	a	a	DET
taxlaw-8368	790	6	council	council	NOUN
taxlaw-8368	790	7	directive	directive	NOUN
taxlaw-8368	790	8	on	on	ADP
taxlaw-8368	790	9	a	a	DET
taxlaw-8368	790	10	common	common	ADJ
taxlaw-8368	790	11	corporate	corporate	ADJ
taxlaw-8368	790	12	tax	tax	NOUN
taxlaw-8368	790	13	base	base	NOUN
taxlaw-8368	790	14	(	(	PUNCT
taxlaw-8368	790	15	cctb	cctb	PROPN
taxlaw-8368	790	16	)	)	PUNCT
taxlaw-8368	790	17	,	,	PUNCT
taxlaw-8368	790	18	com	com	NOUN
taxlaw-8368	790	19	(	(	PUNCT
taxlaw-8368	790	20	2016	2016	NUM
taxlaw-8368	790	21	)	)	PUNCT
taxlaw-8368	790	22	685	685	NUM
taxlaw-8368	790	23	final	final	ADJ
taxlaw-8368	790	24	(	(	PUNCT
taxlaw-8368	790	25	oct	oct	PROPN
taxlaw-8368	790	26	.	.	PROPN
taxlaw-8368	790	27	25	25	NUM
taxlaw-8368	790	28	,	,	PUNCT
taxlaw-8368	790	29	2016	2016	NUM
taxlaw-8368	790	30	)	)	PUNCT
taxlaw-8368	790	31	;	;	PUNCT
taxlaw-8368	790	32	proposal	proposal	NOUN
taxlaw-8368	790	33	for	for	ADP
taxlaw-8368	790	34	a	a	DET
taxlaw-8368	790	35	council	council	NOUN
taxlaw-8368	790	36	directive	directive	NOUN
taxlaw-8368	790	37	on	on	ADP
taxlaw-8368	790	38	a	a	DET
taxlaw-8368	790	39	common	common	ADJ
taxlaw-8368	790	40	consolidated	consolidated	ADJ
taxlaw-8368	790	41	corporate	corporate	ADJ
taxlaw-8368	790	42	tax	tax	NOUN
taxlaw-8368	790	43	base	base	NOUN
taxlaw-8368	790	44	(	(	PUNCT
taxlaw-8368	790	45	ccctb	ccctb	NOUN
taxlaw-8368	790	46	)	)	PUNCT
taxlaw-8368	790	47	,	,	PUNCT
taxlaw-8368	790	48	com	com	NOUN
taxlaw-8368	790	49	(	(	PUNCT
taxlaw-8368	790	50	2016	2016	NUM
taxlaw-8368	790	51	)	)	PUNCT
taxlaw-8368	790	52	683	683	NUM
taxlaw-8368	790	53	final	final	ADJ
taxlaw-8368	790	54	(	(	PUNCT
taxlaw-8368	790	55	oct	oct	PROPN
taxlaw-8368	790	56	.	.	PROPN
taxlaw-8368	790	57	25	25	NUM
taxlaw-8368	790	58	,	,	PUNCT
taxlaw-8368	790	59	2016	2016	NUM
taxlaw-8368	790	60	)	)	PUNCT
taxlaw-8368	790	61	.	.	PUNCT
taxlaw-8368	791	1	156	156	NUM
taxlaw-8368	791	2	columbia	columbia	PROPN
taxlaw-8368	791	3	journal	journal	PROPN
taxlaw-8368	791	4	of	of	ADP
taxlaw-8368	791	5	tax	tax	NOUN
taxlaw-8368	791	6	law	law	NOUN
taxlaw-8368	791	7	[	[	X
taxlaw-8368	791	8	vol	vol	NOUN
taxlaw-8368	791	9	.	.	PUNCT
taxlaw-8368	792	1	12:126	12:126	NUM
taxlaw-8368	792	2	improvement	improvement	NOUN
taxlaw-8368	792	3	with	with	ADP
taxlaw-8368	792	4	respect	respect	NOUN
taxlaw-8368	792	5	to	to	ADP
taxlaw-8368	792	6	its	its	PRON
taxlaw-8368	792	7	focus	focus	NOUN
taxlaw-8368	792	8	on	on	ADP
taxlaw-8368	792	9	tax	tax	NOUN
taxlaw-8368	792	10	fairness	fairness	NOUN
taxlaw-8368	792	11	and	and	CCONJ
taxlaw-8368	792	12	commitment	commitment	NOUN
taxlaw-8368	792	13	to	to	ADP
taxlaw-8368	792	14	combating	combat	VERB
taxlaw-8368	792	15	base	base	NOUN
taxlaw-8368	792	16	erosion	erosion	NOUN
taxlaw-8368	792	17	,	,	PUNCT
taxlaw-8368	792	18	as	as	SCONJ
taxlaw-8368	792	19	it	it	PRON
taxlaw-8368	792	20	gives	give	VERB
taxlaw-8368	792	21	equal	equal	ADJ
taxlaw-8368	792	22	importance	importance	NOUN
taxlaw-8368	792	23	to	to	ADP
taxlaw-8368	792	24	non	non	ADJ
taxlaw-8368	792	25	-	-	NOUN
taxlaw-8368	792	26	taxation	taxation	NOUN
taxlaw-8368	792	27	and	and	CCONJ
taxlaw-8368	792	28	under	under	NOUN
taxlaw-8368	792	29	-	-	PUNCT
taxlaw-8368	792	30	taxation	taxation	NOUN
taxlaw-8368	792	31	as	as	SCONJ
taxlaw-8368	792	32	it	it	PRON
taxlaw-8368	792	33	does	do	VERB
taxlaw-8368	792	34	to	to	PART
taxlaw-8368	792	35	overtaxation	overtaxation	VERB
taxlaw-8368	792	36	.	.	PUNCT
taxlaw-8368	793	1	this	this	PRON
taxlaw-8368	793	2	compares	compare	VERB
taxlaw-8368	793	3	to	to	ADP
taxlaw-8368	793	4	the	the	DET
taxlaw-8368	793	5	2011	2011	NUM
taxlaw-8368	793	6	ccctb	ccctb	NOUN
taxlaw-8368	793	7	which	which	PRON
taxlaw-8368	793	8	was	be	AUX
taxlaw-8368	793	9	concerned	concern	VERB
taxlaw-8368	793	10	primarily	primarily	ADV
taxlaw-8368	793	11	with	with	ADP
taxlaw-8368	793	12	overtaxation	overtaxation	NOUN
taxlaw-8368	793	13	and	and	CCONJ
taxlaw-8368	793	14	reflected	reflect	VERB
taxlaw-8368	793	15	the	the	DET
taxlaw-8368	793	16	european	european	PROPN
taxlaw-8368	793	17	commission	commission	PROPN
taxlaw-8368	793	18	’s	’s	PART
taxlaw-8368	793	19	pro	pro	ADJ
taxlaw-8368	793	20	-	-	ADJ
taxlaw-8368	793	21	market	market	ADJ
taxlaw-8368	793	22	and	and	CCONJ
taxlaw-8368	793	23	pro	pro	ADJ
taxlaw-8368	793	24	-	-	ADJ
taxlaw-8368	793	25	business	business	ADJ
taxlaw-8368	793	26	emphasis	emphasis	NOUN
taxlaw-8368	793	27	in	in	ADP
taxlaw-8368	793	28	tax	tax	NOUN
taxlaw-8368	793	29	matters.185	matters.185	PRON
taxlaw-8368	793	30	significant	significant	ADJ
taxlaw-8368	793	31	issues	issue	NOUN
taxlaw-8368	793	32	remain	remain	VERB
taxlaw-8368	793	33	,	,	PUNCT
taxlaw-8368	793	34	however	however	ADV
taxlaw-8368	793	35	.	.	PUNCT
taxlaw-8368	794	1	although	although	SCONJ
taxlaw-8368	794	2	harmonization	harmonization	NOUN
taxlaw-8368	794	3	envisions	envision	VERB
taxlaw-8368	794	4	the	the	DET
taxlaw-8368	794	5	resolution	resolution	NOUN
taxlaw-8368	794	6	of	of	ADP
taxlaw-8368	794	7	tax	tax	NOUN
taxlaw-8368	794	8	competition	competition	NOUN
taxlaw-8368	794	9	due	due	ADP
taxlaw-8368	794	10	to	to	ADP
taxlaw-8368	794	11	transparent	transparent	ADJ
taxlaw-8368	794	12	tax	tax	NOUN
taxlaw-8368	794	13	rate	rate	NOUN
taxlaw-8368	794	14	competition	competition	NOUN
taxlaw-8368	794	15	,	,	PUNCT
taxlaw-8368	794	16	there	there	PRON
taxlaw-8368	794	17	is	be	VERB
taxlaw-8368	794	18	some	some	DET
taxlaw-8368	794	19	speculation	speculation	NOUN
taxlaw-8368	794	20	that	that	SCONJ
taxlaw-8368	794	21	the	the	DET
taxlaw-8368	794	22	proposal	proposal	NOUN
taxlaw-8368	794	23	could	could	AUX
taxlaw-8368	794	24	in	in	ADP
taxlaw-8368	794	25	fact	fact	NOUN
taxlaw-8368	794	26	incentivize	incentivize	VERB
taxlaw-8368	794	27	“	"	PUNCT
taxlaw-8368	794	28	factor	factor	NOUN
taxlaw-8368	794	29	-	-	PUNCT
taxlaw-8368	794	30	manipulation	manipulation	NOUN
taxlaw-8368	794	31	,	,	PUNCT
taxlaw-8368	794	32	”	"	PUNCT
taxlaw-8368	794	33	which	which	PRON
taxlaw-8368	794	34	would	would	AUX
taxlaw-8368	794	35	allow	allow	VERB
taxlaw-8368	794	36	artificial	artificial	ADJ
taxlaw-8368	794	37	tax	tax	NOUN
taxlaw-8368	794	38	base	base	NOUN
taxlaw-8368	794	39	shifting	shift	VERB
taxlaw-8368	794	40	to	to	ADP
taxlaw-8368	794	41	continue.186	continue.186	VERB
taxlaw-8368	794	42	there	there	PRON
taxlaw-8368	794	43	is	be	VERB
taxlaw-8368	794	44	also	also	ADV
taxlaw-8368	794	45	concern	concern	NOUN
taxlaw-8368	794	46	that	that	SCONJ
taxlaw-8368	794	47	in	in	ADP
taxlaw-8368	794	48	leaving	leave	VERB
taxlaw-8368	794	49	out	out	ADP
taxlaw-8368	794	50	tax	tax	NOUN
taxlaw-8368	794	51	rate	rate	NOUN
taxlaw-8368	794	52	coordination	coordination	NOUN
taxlaw-8368	794	53	,	,	PUNCT
taxlaw-8368	794	54	member	member	NOUN
taxlaw-8368	794	55	states	state	NOUN
taxlaw-8368	794	56	are	be	AUX
taxlaw-8368	794	57	not	not	PART
taxlaw-8368	794	58	sufficiently	sufficiently	ADV
taxlaw-8368	794	59	constrained	constrain	VERB
taxlaw-8368	794	60	from	from	ADP
taxlaw-8368	794	61	engaging	engage	VERB
taxlaw-8368	794	62	in	in	ADP
taxlaw-8368	794	63	competition	competition	NOUN
taxlaw-8368	794	64	through	through	ADP
taxlaw-8368	794	65	corporate	corporate	ADJ
taxlaw-8368	794	66	income	income	NOUN
taxlaw-8368	794	67	tax	tax	NOUN
taxlaw-8368	794	68	rates	rate	NOUN
taxlaw-8368	794	69	to	to	PART
taxlaw-8368	794	70	attract	attract	VERB
taxlaw-8368	794	71	economic	economic	ADJ
taxlaw-8368	794	72	activity	activity	NOUN
taxlaw-8368	794	73	,	,	PUNCT
taxlaw-8368	794	74	187	187	NUM
taxlaw-8368	794	75	and	and	CCONJ
taxlaw-8368	794	76	similarly	similarly	ADV
taxlaw-8368	794	77	,	,	PUNCT
taxlaw-8368	794	78	“	"	PUNCT
taxlaw-8368	794	79	[	[	X
taxlaw-8368	794	80	c]ountries	c]ountrie	NOUN
taxlaw-8368	794	81	may	may	AUX
taxlaw-8368	794	82	circumvent	circumvent	VERB
taxlaw-8368	794	83	the	the	DET
taxlaw-8368	794	84	common	common	ADJ
taxlaw-8368	794	85	tax	tax	NOUN
taxlaw-8368	794	86	base	base	NOUN
taxlaw-8368	794	87	by	by	ADP
taxlaw-8368	794	88	moving	move	VERB
taxlaw-8368	794	89	from	from	ADP
taxlaw-8368	794	90	allowances	allowance	NOUN
taxlaw-8368	794	91	to	to	PART
taxlaw-8368	794	92	tax	tax	VERB
taxlaw-8368	794	93	credits	credit	NOUN
taxlaw-8368	794	94	as	as	ADP
taxlaw-8368	794	95	incentives	incentive	NOUN
taxlaw-8368	794	96	.	.	PUNCT
taxlaw-8368	795	1	”188	”188	VERB
taxlaw-8368	795	2	the	the	DET
taxlaw-8368	795	3	ccctb	ccctb	NOUN
taxlaw-8368	795	4	project	project	NOUN
taxlaw-8368	795	5	has	have	VERB
taxlaw-8368	795	6	a	a	DET
taxlaw-8368	795	7	less	less	ADV
taxlaw-8368	795	8	ambitious	ambitious	ADJ
taxlaw-8368	795	9	objective	objective	NOUN
taxlaw-8368	795	10	and	and	CCONJ
taxlaw-8368	795	11	focuses	focus	VERB
taxlaw-8368	795	12	on	on	ADP
taxlaw-8368	795	13	replacing	replace	VERB
taxlaw-8368	795	14	transfer	transfer	NOUN
taxlaw-8368	795	15	pricing	pricing	NOUN
taxlaw-8368	795	16	guidelines	guideline	NOUN
taxlaw-8368	795	17	with	with	ADP
taxlaw-8368	795	18	formulary	formulary	ADJ
taxlaw-8368	795	19	apportionment.189	apportionment.189	NOUN
taxlaw-8368	795	20	this	this	DET
taxlaw-8368	795	21	approach	approach	NOUN
taxlaw-8368	795	22	presumably	presumably	ADV
taxlaw-8368	795	23	requires	require	VERB
taxlaw-8368	795	24	uniform	uniform	ADJ
taxlaw-8368	795	25	income	income	NOUN
taxlaw-8368	795	26	computation	computation	NOUN
taxlaw-8368	795	27	rules	rule	NOUN
taxlaw-8368	795	28	to	to	PART
taxlaw-8368	795	29	develop	develop	VERB
taxlaw-8368	795	30	an	an	DET
taxlaw-8368	795	31	income	income	NOUN
taxlaw-8368	795	32	apportionment	apportionment	NOUN
taxlaw-8368	795	33	formula	formula	NOUN
taxlaw-8368	795	34	.	.	PUNCT
taxlaw-8368	796	1	190	190	NUM
taxlaw-8368	796	2	application	application	NOUN
taxlaw-8368	796	3	of	of	ADP
taxlaw-8368	796	4	the	the	DET
taxlaw-8368	796	5	ccctb	ccctb	NOUN
taxlaw-8368	796	6	proposal	proposal	NOUN
taxlaw-8368	796	7	to	to	ADP
taxlaw-8368	796	8	mnes	mne	NOUN
taxlaw-8368	796	9	would	would	AUX
taxlaw-8368	796	10	have	have	AUX
taxlaw-8368	796	11	undercut	undercut	VERB
taxlaw-8368	796	12	the	the	DET
taxlaw-8368	796	13	argument	argument	NOUN
taxlaw-8368	796	14	that	that	SCONJ
taxlaw-8368	796	15	mnes	mne	NOUN
taxlaw-8368	796	16	are	be	AUX
taxlaw-8368	796	17	at	at	ADP
taxlaw-8368	796	18	risk	risk	NOUN
taxlaw-8368	796	19	of	of	ADP
taxlaw-8368	796	20	multiple	multiple	ADJ
taxlaw-8368	796	21	impositions	imposition	NOUN
taxlaw-8368	796	22	of	of	ADP
taxlaw-8368	796	23	tax	tax	NOUN
taxlaw-8368	796	24	on	on	ADP
taxlaw-8368	796	25	the	the	DET
taxlaw-8368	796	26	same	same	ADJ
taxlaw-8368	796	27	income	income	NOUN
taxlaw-8368	796	28	.	.	PUNCT
taxlaw-8368	797	1	the	the	DET
taxlaw-8368	797	2	ccctb	ccctb	NOUN
taxlaw-8368	797	3	apportionment	apportionment	NOUN
taxlaw-8368	797	4	formula	formula	NOUN
taxlaw-8368	797	5	would	would	AUX
taxlaw-8368	797	6	provide	provide	VERB
taxlaw-8368	797	7	predictable	predictable	ADJ
taxlaw-8368	797	8	outcomes	outcome	NOUN
taxlaw-8368	797	9	and	and	CCONJ
taxlaw-8368	797	10	assure	assure	VERB
taxlaw-8368	797	11	that	that	SCONJ
taxlaw-8368	797	12	each	each	DET
taxlaw-8368	797	13	unit	unit	NOUN
taxlaw-8368	797	14	of	of	ADP
taxlaw-8368	797	15	income	income	NOUN
taxlaw-8368	797	16	is	be	AUX
taxlaw-8368	797	17	taxable	taxable	ADJ
taxlaw-8368	797	18	only	only	ADV
taxlaw-8368	797	19	in	in	ADP
taxlaw-8368	797	20	a	a	DET
taxlaw-8368	797	21	single	single	ADJ
taxlaw-8368	797	22	jurisdiction	jurisdiction	NOUN
taxlaw-8368	797	23	.	.	PUNCT
taxlaw-8368	798	1	however	however	ADV
taxlaw-8368	798	2	,	,	PUNCT
taxlaw-8368	798	3	member	member	NOUN
taxlaw-8368	798	4	states	state	NOUN
taxlaw-8368	798	5	did	do	AUX
taxlaw-8368	798	6	not	not	PART
taxlaw-8368	798	7	agree	agree	VERB
taxlaw-8368	798	8	to	to	ADP
taxlaw-8368	798	9	the	the	DET
taxlaw-8368	798	10	apportionment	apportionment	ADJ
taxlaw-8368	798	11	formula	formula	NOUN
taxlaw-8368	798	12	.	.	PUNCT
taxlaw-8368	799	1	191	191	NUM
taxlaw-8368	799	2	the	the	DET
taxlaw-8368	799	3	ccctb	ccctb	NOUN
taxlaw-8368	799	4	proposal	proposal	NOUN
taxlaw-8368	799	5	eliminated	eliminate	VERB
taxlaw-8368	799	6	intangible	intangible	ADJ
taxlaw-8368	799	7	property	property	NOUN
taxlaw-8368	799	8	from	from	ADP
taxlaw-8368	799	9	the	the	DET
taxlaw-8368	799	10	formula	formula	NOUN
taxlaw-8368	799	11	.	.	PUNCT
taxlaw-8368	800	1	with	with	ADP
taxlaw-8368	800	2	intangible	intangible	ADJ
taxlaw-8368	800	3	property	property	NOUN
taxlaw-8368	800	4	,	,	PUNCT
taxlaw-8368	800	5	the	the	DET
taxlaw-8368	800	6	most	most	ADV
taxlaw-8368	800	7	fluid	fluid	ADJ
taxlaw-8368	800	8	source	source	NOUN
taxlaw-8368	800	9	factor	factor	NOUN
taxlaw-8368	800	10	of	of	ADP
taxlaw-8368	800	11	income	income	NOUN
taxlaw-8368	800	12	apportionment	apportionment	NOUN
taxlaw-8368	800	13	removed	remove	VERB
taxlaw-8368	800	14	from	from	ADP
taxlaw-8368	800	15	the	the	DET
taxlaw-8368	800	16	formula,192	formula,192	PROPN
taxlaw-8368	800	17	mnes	mne	NOUN
taxlaw-8368	800	18	would	would	AUX
taxlaw-8368	800	19	have	have	AUX
taxlaw-8368	800	20	lost	lose	VERB
taxlaw-8368	800	21	a	a	DET
taxlaw-8368	800	22	principal	principal	ADJ
taxlaw-8368	800	23	tool	tool	NOUN
taxlaw-8368	800	24	for	for	ADP
taxlaw-8368	800	25	increasing	increase	VERB
taxlaw-8368	800	26	the	the	DET
taxlaw-8368	800	27	effective	effective	ADJ
taxlaw-8368	800	28	income	income	NOUN
taxlaw-8368	800	29	apportionment	apportionment	NOUN
taxlaw-8368	800	30	to	to	ADP
taxlaw-8368	800	31	low	low	ADJ
taxlaw-8368	800	32	tax	tax	NOUN
taxlaw-8368	800	33	jurisdictions	jurisdiction	NOUN
taxlaw-8368	800	34	.	.	PUNCT
taxlaw-8368	801	1	only	only	ADV
taxlaw-8368	801	2	to	to	ADP
taxlaw-8368	801	3	the	the	DET
taxlaw-8368	801	4	extent	extent	NOUN
taxlaw-8368	801	5	that	that	SCONJ
taxlaw-8368	801	6	the	the	DET
taxlaw-8368	801	7	mne	mne	PROPN
taxlaw-8368	801	8	has	have	VERB
taxlaw-8368	801	9	physical	physical	ADJ
taxlaw-8368	801	10	property	property	NOUN
taxlaw-8368	801	11	,	,	PUNCT
taxlaw-8368	801	12	employees	employee	NOUN
taxlaw-8368	801	13	,	,	PUNCT
taxlaw-8368	801	14	or	or	CCONJ
taxlaw-8368	801	15	sales	sale	NOUN
taxlaw-8368	801	16	in	in	ADP
taxlaw-8368	801	17	a	a	DET
taxlaw-8368	801	18	low	low	ADJ
taxlaw-8368	801	19	tax	tax	NOUN
taxlaw-8368	801	20	jurisdiction	jurisdiction	NOUN
taxlaw-8368	801	21	does	do	AUX
taxlaw-8368	801	22	the	the	DET
taxlaw-8368	801	23	formula	formula	NOUN
taxlaw-8368	801	24	apportion	apportion	NOUN
taxlaw-8368	801	25	any	any	PRON
taxlaw-8368	801	26	of	of	ADP
taxlaw-8368	801	27	the	the	DET
taxlaw-8368	801	28	mne	mne	PROPN
taxlaw-8368	801	29	’s	’s	PART
taxlaw-8368	801	30	income	income	NOUN
taxlaw-8368	801	31	to	to	ADP
taxlaw-8368	801	32	the	the	DET
taxlaw-8368	801	33	low	low	ADJ
taxlaw-8368	801	34	tax	tax	NOUN
taxlaw-8368	801	35	jurisdiction.193	jurisdiction.193	VERB
taxlaw-8368	801	36	the	the	DET
taxlaw-8368	801	37	ccctb	ccctb	NOUN
taxlaw-8368	801	38	proposal	proposal	NOUN
taxlaw-8368	801	39	is	be	AUX
taxlaw-8368	801	40	consistent	consistent	ADJ
taxlaw-8368	801	41	with	with	ADP
taxlaw-8368	801	42	the	the	DET
taxlaw-8368	801	43	assertion	assertion	NOUN
taxlaw-8368	801	44	that	that	SCONJ
taxlaw-8368	801	45	representatives	representative	NOUN
taxlaw-8368	801	46	of	of	ADP
taxlaw-8368	801	47	mnes	mne	NOUN
taxlaw-8368	801	48	frequently	frequently	ADV
taxlaw-8368	801	49	make	make	VERB
taxlaw-8368	801	50	that	that	SCONJ
taxlaw-8368	801	51	a	a	DET
taxlaw-8368	801	52	reasonable	reasonable	ADJ
taxlaw-8368	801	53	level	level	NOUN
taxlaw-8368	801	54	of	of	ADP
taxlaw-8368	801	55	taxation	taxation	NOUN
taxlaw-8368	801	56	under	under	ADP
taxlaw-8368	801	57	unambiguous	unambiguous	ADJ
taxlaw-8368	801	58	tax	tax	NOUN
taxlaw-8368	801	59	rules	rule	NOUN
taxlaw-8368	801	60	is	be	AUX
taxlaw-8368	801	61	acceptable	acceptable	ADJ
taxlaw-8368	801	62	as	as	ADV
taxlaw-8368	801	63	long	long	ADV
taxlaw-8368	801	64	as	as	SCONJ
taxlaw-8368	801	65	all	all	DET
taxlaw-8368	801	66	mnes	mne	NOUN
taxlaw-8368	801	67	are	be	AUX
taxlaw-8368	801	68	subject	subject	ADJ
taxlaw-8368	801	69	to	to	ADP
taxlaw-8368	801	70	identical	identical	ADJ
taxlaw-8368	801	71	and	and	CCONJ
taxlaw-8368	801	72	predictable	predictable	ADJ
taxlaw-8368	801	73	rules	rule	NOUN
taxlaw-8368	801	74	so	so	SCONJ
taxlaw-8368	801	75	that	that	SCONJ
taxlaw-8368	801	76	none	none	NOUN
taxlaw-8368	801	77	gain	gain	VERB
taxlaw-8368	801	78	a	a	DET
taxlaw-8368	801	79	competitive	competitive	ADJ
taxlaw-8368	801	80	advantage	advantage	NOUN
taxlaw-8368	801	81	through	through	ADP
taxlaw-8368	801	82	the	the	DET
taxlaw-8368	801	83	tax	tax	NOUN
taxlaw-8368	801	84	system	system	NOUN
taxlaw-8368	801	85	.	.	PUNCT
taxlaw-8368	802	1	the	the	DET
taxlaw-8368	802	2	globe	globe	NOUN
taxlaw-8368	802	3	project	project	NOUN
taxlaw-8368	802	4	similarly	similarly	ADV
taxlaw-8368	802	5	aligns	align	VERB
taxlaw-8368	802	6	well	well	ADV
taxlaw-8368	802	7	with	with	ADP
taxlaw-8368	802	8	assertions	assertion	NOUN
taxlaw-8368	802	9	that	that	SCONJ
taxlaw-8368	802	10	there	there	PRON
taxlaw-8368	802	11	exists	exist	VERB
taxlaw-8368	802	12	a	a	DET
taxlaw-8368	802	13	concept	concept	NOUN
taxlaw-8368	802	14	of	of	ADP
taxlaw-8368	802	15	fair	fair	ADJ
taxlaw-8368	802	16	share	share	NOUN
taxlaw-8368	802	17	or	or	CCONJ
taxlaw-8368	802	18	fair	fair	ADJ
taxlaw-8368	802	19	taxation	taxation	NOUN
taxlaw-8368	802	20	.	.	PUNCT
taxlaw-8368	803	1	while	while	SCONJ
taxlaw-8368	803	2	the	the	DET
taxlaw-8368	803	3	concept	concept	NOUN
taxlaw-8368	803	4	of	of	ADP
taxlaw-8368	803	5	fair	fair	ADJ
taxlaw-8368	803	6	share	share	NOUN
taxlaw-8368	803	7	or	or	CCONJ
taxlaw-8368	803	8	fair	fair	ADJ
taxlaw-8368	803	9	taxation	taxation	NOUN
taxlaw-8368	803	10	underlies	underlie	VERB
taxlaw-8368	803	11	recent	recent	ADJ
taxlaw-8368	803	12	discussions	discussion	NOUN
taxlaw-8368	803	13	of	of	ADP
taxlaw-8368	803	14	a	a	DET
taxlaw-8368	803	15	minimum	minimum	ADJ
taxlaw-8368	803	16	tax	tax	NOUN
taxlaw-8368	803	17	,	,	PUNCT
taxlaw-8368	803	18	it	it	PRON
taxlaw-8368	803	19	is	be	AUX
taxlaw-8368	803	20	185	185	NUM
taxlaw-8368	803	21	see	see	NOUN
taxlaw-8368	803	22	christian	christian	PROPN
taxlaw-8368	803	23	valenduc	valenduc	NOUN
taxlaw-8368	803	24	,	,	PUNCT
taxlaw-8368	803	25	corporate	corporate	ADJ
taxlaw-8368	803	26	income	income	NOUN
taxlaw-8368	803	27	tax	tax	NOUN
taxlaw-8368	803	28	in	in	ADP
taxlaw-8368	803	29	the	the	DET
taxlaw-8368	803	30	eu	eu	PROPN
taxlaw-8368	803	31	,	,	PUNCT
taxlaw-8368	803	32	the	the	DET
taxlaw-8368	803	33	common	common	ADJ
taxlaw-8368	803	34	consolidated	consolidated	ADJ
taxlaw-8368	803	35	corporate	corporate	ADJ
taxlaw-8368	803	36	tax	tax	NOUN
taxlaw-8368	803	37	base	base	NOUN
taxlaw-8368	803	38	(	(	PUNCT
taxlaw-8368	803	39	ccctb	ccctb	NOUN
taxlaw-8368	803	40	)	)	PUNCT
taxlaw-8368	803	41	and	and	CCONJ
taxlaw-8368	803	42	beyond	beyond	ADV
taxlaw-8368	803	43	:	:	PUNCT
taxlaw-8368	803	44	is	be	AUX
taxlaw-8368	803	45	it	it	PRON
taxlaw-8368	803	46	the	the	DET
taxlaw-8368	803	47	right	right	ADJ
taxlaw-8368	803	48	way	way	NOUN
taxlaw-8368	803	49	to	to	PART
taxlaw-8368	803	50	go	go	VERB
taxlaw-8368	803	51	?	?	PUNCT
taxlaw-8368	804	1	18	18	NUM
taxlaw-8368	804	2	(	(	PUNCT
taxlaw-8368	804	3	etui	etui	PROPN
taxlaw-8368	804	4	,	,	PUNCT
taxlaw-8368	804	5	working	work	VERB
taxlaw-8368	804	6	paper	paper	NOUN
taxlaw-8368	804	7	2018.06	2018.06	NUM
taxlaw-8368	804	8	,	,	PUNCT
taxlaw-8368	804	9	2018	2018	NUM
taxlaw-8368	804	10	)	)	PUNCT
taxlaw-8368	804	11	(	(	PUNCT
taxlaw-8368	804	12	“	"	PUNCT
taxlaw-8368	804	13	[	[	X
taxlaw-8368	804	14	s]ince	s]ince	NOUN
taxlaw-8368	804	15	2011	2011	NUM
taxlaw-8368	804	16	,	,	PUNCT
taxlaw-8368	804	17	the	the	DET
taxlaw-8368	804	18	commission	commission	NOUN
taxlaw-8368	804	19	has	have	AUX
taxlaw-8368	804	20	been	be	AUX
taxlaw-8368	804	21	moving	move	VERB
taxlaw-8368	804	22	from	from	ADP
taxlaw-8368	804	23	a	a	DET
taxlaw-8368	804	24	tax	tax	NOUN
taxlaw-8368	804	25	policy	policy	NOUN
taxlaw-8368	804	26	agenda	agenda	NOUN
taxlaw-8368	804	27	that	that	PRON
taxlaw-8368	804	28	was	be	AUX
taxlaw-8368	804	29	only	only	ADV
taxlaw-8368	804	30	‘	'	PUNCT
taxlaw-8368	804	31	pro	pro	ADJ
taxlaw-8368	804	32	-	-	ADJ
taxlaw-8368	804	33	market	market	ADJ
taxlaw-8368	804	34	’	'	PUNCT
taxlaw-8368	804	35	and	and	CCONJ
taxlaw-8368	804	36	‘	'	PUNCT
taxlaw-8368	804	37	pro	pro	ADJ
taxlaw-8368	804	38	-	-	ADJ
taxlaw-8368	804	39	business	business	ADJ
taxlaw-8368	804	40	’	'	PUNCT
taxlaw-8368	804	41	to	to	ADP
taxlaw-8368	804	42	a	a	DET
taxlaw-8368	804	43	broader	broad	ADJ
taxlaw-8368	804	44	tax	tax	NOUN
taxlaw-8368	804	45	policy	policy	NOUN
taxlaw-8368	804	46	agenda	agenda	NOUN
taxlaw-8368	804	47	that	that	PRON
taxlaw-8368	804	48	includes	include	VERB
taxlaw-8368	804	49	fairness	fairness	NOUN
taxlaw-8368	804	50	and	and	CCONJ
taxlaw-8368	804	51	combating	combat	VERB
taxlaw-8368	804	52	profit	profit	NOUN
taxlaw-8368	804	53	shifting	shifting	NOUN
taxlaw-8368	804	54	and	and	CCONJ
taxlaw-8368	804	55	tax	tax	NOUN
taxlaw-8368	804	56	avoidance	avoidance	NOUN
taxlaw-8368	804	57	.	.	PUNCT
taxlaw-8368	804	58	”	"	PUNCT
taxlaw-8368	804	59	)	)	PUNCT
taxlaw-8368	804	60	.	.	PUNCT
taxlaw-8368	805	1	186	186	NUM
taxlaw-8368	805	2	see	see	VERB
taxlaw-8368	805	3	maarten	maarten	PROPN
taxlaw-8368	805	4	f.	f.	PROPN
taxlaw-8368	805	5	de	de	PROPN
taxlaw-8368	805	6	wilde	wilde	PROPN
taxlaw-8368	805	7	,	,	PUNCT
taxlaw-8368	805	8	tax	tax	NOUN
taxlaw-8368	805	9	competition	competition	NOUN
taxlaw-8368	805	10	within	within	ADP
taxlaw-8368	805	11	the	the	DET
taxlaw-8368	805	12	european	european	PROPN
taxlaw-8368	805	13	union	union	PROPN
taxlaw-8368	805	14	revisited	revisit	VERB
taxlaw-8368	805	15	—	—	PUNCT
taxlaw-8368	805	16	is	be	AUX
taxlaw-8368	805	17	the	the	DET
taxlaw-8368	805	18	relaunched	relaunche	VERB
taxlaw-8368	805	19	ccctb	ccctb	NOUN
taxlaw-8368	805	20	a	a	DET
taxlaw-8368	805	21	solution	solution	NOUN
taxlaw-8368	805	22	?	?	PUNCT
taxlaw-8368	806	1	1	1	NUM
taxlaw-8368	806	2	erasmus	erasmus	PROPN
taxlaw-8368	806	3	l.	l.	PROPN
taxlaw-8368	806	4	rev	rev	PROPN
taxlaw-8368	806	5	.	.	PROPN
taxlaw-8368	806	6	24	24	NUM
taxlaw-8368	806	7	(	(	PUNCT
taxlaw-8368	806	8	2014	2014	NUM
taxlaw-8368	806	9	)	)	PUNCT
taxlaw-8368	806	10	.	.	PUNCT
taxlaw-8368	807	1	187	187	NUM
taxlaw-8368	807	2	hungary	hungary	PROPN
taxlaw-8368	807	3	has	have	VERB
taxlaw-8368	807	4	a	a	DET
taxlaw-8368	807	5	9	9	NUM
taxlaw-8368	807	6	percent	percent	NOUN
taxlaw-8368	807	7	,	,	PUNCT
taxlaw-8368	807	8	ireland	ireland	PROPN
taxlaw-8368	807	9	has	have	VERB
taxlaw-8368	807	10	a	a	DET
taxlaw-8368	807	11	12.5	12.5	NUM
taxlaw-8368	807	12	percent	percent	NOUN
taxlaw-8368	807	13	,	,	PUNCT
taxlaw-8368	807	14	and	and	CCONJ
taxlaw-8368	807	15	lithuania	lithuania	PROPN
taxlaw-8368	807	16	a	a	DET
taxlaw-8368	807	17	15	15	NUM
taxlaw-8368	807	18	percent	percent	NOUN
taxlaw-8368	807	19	corporate	corporate	ADJ
taxlaw-8368	807	20	rate	rate	NOUN
taxlaw-8368	807	21	,	,	PUNCT
taxlaw-8368	807	22	compared	compare	VERB
taxlaw-8368	807	23	to	to	ADP
taxlaw-8368	807	24	france	france	PROPN
taxlaw-8368	807	25	’s	’s	PART
taxlaw-8368	807	26	32	32	NUM
taxlaw-8368	807	27	percent	percent	NOUN
taxlaw-8368	807	28	rate	rate	NOUN
taxlaw-8368	807	29	and	and	CCONJ
taxlaw-8368	807	30	germany	germany	PROPN
taxlaw-8368	807	31	’s	’s	PART
taxlaw-8368	807	32	29.9	29.9	NUM
taxlaw-8368	807	33	percent	percent	NOUN
taxlaw-8368	807	34	rate	rate	NOUN
taxlaw-8368	807	35	.	.	PUNCT
taxlaw-8368	808	1	elke	elke	PROPN
taxlaw-8368	808	2	asen	asen	PROPN
taxlaw-8368	808	3	,	,	PUNCT
taxlaw-8368	808	4	corporate	corporate	ADJ
taxlaw-8368	808	5	income	income	NOUN
taxlaw-8368	808	6	tax	tax	NOUN
taxlaw-8368	808	7	rates	rate	NOUN
taxlaw-8368	808	8	in	in	ADP
taxlaw-8368	808	9	europe	europe	PROPN
taxlaw-8368	808	10	,	,	PUNCT
taxlaw-8368	808	11	tax	tax	NOUN
taxlaw-8368	808	12	found	find	VERB
taxlaw-8368	808	13	.	.	PUNCT
taxlaw-8368	809	1	(	(	PUNCT
taxlaw-8368	809	2	apr	apr	NOUN
taxlaw-8368	809	3	.	.	PROPN
taxlaw-8368	809	4	16	16	NUM
taxlaw-8368	809	5	,	,	PUNCT
taxlaw-8368	809	6	2020	2020	NUM
taxlaw-8368	809	7	)	)	PUNCT
taxlaw-8368	809	8	,	,	PUNCT
taxlaw-8368	809	9	https://taxfoundation.org	https://taxfoundation.org	PROPN
taxlaw-8368	809	10	/2020	/2020	ADJ
taxlaw-8368	809	11	-	-	PUNCT
taxlaw-8368	809	12	corporate	corporate	ADJ
taxlaw-8368	809	13	-	-	PUNCT
taxlaw-8368	809	14	tax	tax	NOUN
taxlaw-8368	809	15	-	-	PUNCT
taxlaw-8368	809	16	rates	rate	NOUN
taxlaw-8368	809	17	-	-	PUNCT
taxlaw-8368	809	18	in	in	ADP
taxlaw-8368	809	19	-	-	PUNCT
taxlaw-8368	809	20	europe/	europe/	NOUN
taxlaw-8368	810	1	[	[	X
taxlaw-8368	810	2	https://perma.cc/69en-ferb	https://perma.cc/69en-ferb	X
taxlaw-8368	810	3	]	]	X
taxlaw-8368	810	4	.	.	PUNCT
taxlaw-8368	811	1	188	188	NUM
taxlaw-8368	811	2	see	see	VERB
taxlaw-8368	811	3	valenduc	valenduc	NOUN
taxlaw-8368	811	4	,	,	PUNCT
taxlaw-8368	811	5	supra	supra	ADJ
taxlaw-8368	811	6	note	note	NOUN
taxlaw-8368	811	7	185	185	NUM
taxlaw-8368	811	8	,	,	PUNCT
taxlaw-8368	811	9	at	at	ADP
taxlaw-8368	811	10	23	23	NUM
taxlaw-8368	811	11	.	.	PUNCT
taxlaw-8368	812	1	189	189	NUM
taxlaw-8368	812	2	boer	boer	PROPN
taxlaw-8368	812	3	,	,	PUNCT
taxlaw-8368	812	4	martin	martin	PROPN
taxlaw-8368	812	5	,	,	PUNCT
taxlaw-8368	812	6	a	a	DET
taxlaw-8368	812	7	few	few	ADJ
taxlaw-8368	812	8	comments	comment	NOUN
taxlaw-8368	812	9	on	on	ADP
taxlaw-8368	812	10	the	the	DET
taxlaw-8368	812	11	ccctb	ccctb	NOUN
taxlaw-8368	812	12	directive	directive	NOUN
taxlaw-8368	812	13	2	2	NUM
taxlaw-8368	812	14	-	-	SYM
taxlaw-8368	812	15	4	4	NUM
taxlaw-8368	812	16	(	(	PUNCT
taxlaw-8368	812	17	feb	feb	PROPN
taxlaw-8368	812	18	.	.	PROPN
taxlaw-8368	812	19	28	28	NUM
taxlaw-8368	812	20	,	,	PUNCT
taxlaw-8368	812	21	2012	2012	NUM
taxlaw-8368	812	22	)	)	PUNCT
taxlaw-8368	812	23	(	(	PUNCT
taxlaw-8368	812	24	unpublished	unpublished	ADJ
taxlaw-8368	812	25	manuscript	manuscript	NOUN
taxlaw-8368	812	26	)	)	PUNCT
taxlaw-8368	812	27	,	,	PUNCT
taxlaw-8368	812	28	https://ssrn.com/abstract=2012276	https://ssrn.com/abstract=2012276	PROPN
taxlaw-8368	813	1	[	[	X
taxlaw-8368	813	2	https://perma.cc/7cqz-r6s6	https://perma.cc/7cqz-r6s6	NOUN
taxlaw-8368	813	3	]	]	X
taxlaw-8368	813	4	.	.	PUNCT
taxlaw-8368	814	1	190	190	NUM
taxlaw-8368	815	1	i	i	PRON
taxlaw-8368	815	2	d.	d.	NOUN
taxlaw-8368	815	3	at	at	ADP
taxlaw-8368	815	4	5	5	NUM
taxlaw-8368	815	5	.	.	NUM
taxlaw-8368	815	6	191	191	NUM
taxlaw-8368	816	1	i	i	PRON
taxlaw-8368	816	2	d.	d.	PROPN
taxlaw-8368	816	3	at	at	ADP
taxlaw-8368	816	4	8	8	NUM
taxlaw-8368	816	5	.	.	NOUN
taxlaw-8368	816	6	192	192	NUM
taxlaw-8368	816	7	see	see	VERB
taxlaw-8368	816	8	2011	2011	NUM
taxlaw-8368	816	9	ccctb	ccctb	NOUN
taxlaw-8368	816	10	proposal	proposal	NOUN
taxlaw-8368	816	11	,	,	PUNCT
taxlaw-8368	816	12	supra	supra	PROPN
taxlaw-8368	816	13	note	note	PROPN
taxlaw-8368	816	14	17	17	NUM
taxlaw-8368	816	15	,	,	PUNCT
taxlaw-8368	816	16	at	at	ADP
taxlaw-8368	816	17	14	14	NUM
taxlaw-8368	816	18	(	(	PUNCT
taxlaw-8368	816	19	paragraph	paragraph	NOUN
taxlaw-8368	816	20	21	21	NUM
taxlaw-8368	816	21	of	of	ADP
taxlaw-8368	816	22	preamble	preamble	NOUN
taxlaw-8368	816	23	)	)	PUNCT
taxlaw-8368	816	24	.	.	PUNCT
taxlaw-8368	817	1	193	193	NUM
taxlaw-8368	817	2	see	see	VERB
taxlaw-8368	817	3	i	i	PRON
taxlaw-8368	817	4	d.	d.	PROPN
taxlaw-8368	817	5	at	at	ADP
taxlaw-8368	817	6	49	49	NUM
taxlaw-8368	817	7	(	(	PUNCT
taxlaw-8368	817	8	article	article	NOUN
taxlaw-8368	817	9	86	86	NUM
taxlaw-8368	817	10	)	)	PUNCT
taxlaw-8368	817	11	.	.	PUNCT
taxlaw-8368	818	1	cf	cf	NOUN
taxlaw-8368	818	2	.	.	PUNCT
taxlaw-8368	819	1	ordower	ordower	PROPN
taxlaw-8368	819	2	,	,	PUNCT
taxlaw-8368	819	3	supra	supra	PROPN
taxlaw-8368	819	4	note	note	NOUN
taxlaw-8368	819	5	33	33	NUM
taxlaw-8368	819	6	,	,	PUNCT
taxlaw-8368	819	7	at	at	ADP
taxlaw-8368	819	8	386	386	NUM
taxlaw-8368	819	9	.	.	PUNCT
taxlaw-8368	819	10	2021	2021	NUM
taxlaw-8368	819	11	]	]	PUNCT
taxlaw-8368	819	12	uniform	uniform	ADJ
taxlaw-8368	819	13	international	international	ADJ
taxlaw-8368	819	14	tax	tax	NOUN
taxlaw-8368	819	15	collection	collection	NOUN
taxlaw-8368	819	16	and	and	CCONJ
taxlaw-8368	819	17	distribution	distribution	NOUN
taxlaw-8368	819	18	157	157	NUM
taxlaw-8368	819	19	elusive	elusive	ADJ
taxlaw-8368	819	20	and	and	CCONJ
taxlaw-8368	819	21	political	political	ADJ
taxlaw-8368	819	22	.	.	PUNCT
taxlaw-8368	820	1	it	it	PRON
taxlaw-8368	820	2	lacks	lack	VERB
taxlaw-8368	820	3	meaning	mean	VERB
taxlaw-8368	820	4	other	other	ADJ
taxlaw-8368	820	5	than	than	ADP
taxlaw-8368	820	6	as	as	ADP
taxlaw-8368	820	7	a	a	DET
taxlaw-8368	820	8	politically	politically	ADV
taxlaw-8368	820	9	relative	relative	ADJ
taxlaw-8368	820	10	concept	concept	NOUN
taxlaw-8368	820	11	supporting	support	VERB
taxlaw-8368	820	12	claims	claim	NOUN
taxlaw-8368	820	13	to	to	ADP
taxlaw-8368	820	14	a	a	DET
taxlaw-8368	820	15	greater	great	ADJ
taxlaw-8368	820	16	share	share	NOUN
taxlaw-8368	820	17	of	of	ADP
taxlaw-8368	820	18	a	a	DET
taxlaw-8368	820	19	limited	limited	ADJ
taxlaw-8368	820	20	resource.194	resource.194	NOUN
taxlaw-8368	820	21	the	the	DET
taxlaw-8368	820	22	reasonableness	reasonableness	NOUN
taxlaw-8368	820	23	of	of	ADP
taxlaw-8368	820	24	a	a	DET
taxlaw-8368	820	25	specific	specific	ADJ
taxlaw-8368	820	26	level	level	NOUN
taxlaw-8368	820	27	of	of	ADP
taxlaw-8368	820	28	taxation	taxation	NOUN
taxlaw-8368	820	29	should	should	AUX
taxlaw-8368	820	30	remain	remain	VERB
taxlaw-8368	820	31	separate	separate	ADJ
taxlaw-8368	820	32	from	from	ADP
taxlaw-8368	820	33	the	the	DET
taxlaw-8368	820	34	application	application	NOUN
taxlaw-8368	820	35	of	of	ADP
taxlaw-8368	820	36	any	any	DET
taxlaw-8368	820	37	nation	nation	NOUN
taxlaw-8368	820	38	’s	’s	PART
taxlaw-8368	820	39	tax	tax	NOUN
taxlaw-8368	820	40	rules	rule	NOUN
taxlaw-8368	820	41	and	and	CCONJ
taxlaw-8368	820	42	the	the	DET
taxlaw-8368	820	43	correct	correct	ADJ
taxlaw-8368	820	44	location	location	NOUN
taxlaw-8368	820	45	for	for	ADP
taxlaw-8368	820	46	the	the	DET
taxlaw-8368	820	47	imposition	imposition	NOUN
taxlaw-8368	820	48	of	of	ADP
taxlaw-8368	820	49	the	the	DET
taxlaw-8368	820	50	tax	tax	NOUN
taxlaw-8368	820	51	,	,	PUNCT
taxlaw-8368	820	52	that	that	ADV
taxlaw-8368	820	53	is	is	ADV
taxlaw-8368	820	54	,	,	PUNCT
taxlaw-8368	820	55	the	the	DET
taxlaw-8368	820	56	question	question	NOUN
taxlaw-8368	820	57	of	of	ADP
taxlaw-8368	820	58	which	which	DET
taxlaw-8368	820	59	nation	nation	NOUN
taxlaw-8368	820	60	may	may	AUX
taxlaw-8368	820	61	collect	collect	VERB
taxlaw-8368	820	62	that	that	DET
taxlaw-8368	820	63	correct	correct	ADJ
taxlaw-8368	820	64	amount	amount	NOUN
taxlaw-8368	820	65	of	of	ADP
taxlaw-8368	820	66	tax	tax	NOUN
taxlaw-8368	820	67	.	.	PUNCT
taxlaw-8368	821	1	the	the	DET
taxlaw-8368	821	2	premise	premise	NOUN
taxlaw-8368	821	3	that	that	SCONJ
taxlaw-8368	821	4	some	some	DET
taxlaw-8368	821	5	correct	correct	ADJ
taxlaw-8368	821	6	amount	amount	NOUN
taxlaw-8368	821	7	or	or	CCONJ
taxlaw-8368	821	8	rate	rate	NOUN
taxlaw-8368	821	9	of	of	ADP
taxlaw-8368	821	10	taxation	taxation	NOUN
taxlaw-8368	821	11	exists	exist	VERB
taxlaw-8368	821	12	underpins	underpin	VERB
taxlaw-8368	821	13	all	all	DET
taxlaw-8368	821	14	the	the	DET
taxlaw-8368	821	15	beps	bep	NOUN
taxlaw-8368	821	16	iterations	iteration	NOUN
taxlaw-8368	821	17	that	that	PRON
taxlaw-8368	821	18	conclude	conclude	VERB
taxlaw-8368	821	19	that	that	SCONJ
taxlaw-8368	821	20	mnes	mne	NOUN
taxlaw-8368	821	21	ought	ought	AUX
taxlaw-8368	821	22	to	to	PART
taxlaw-8368	821	23	pay	pay	VERB
taxlaw-8368	821	24	more	more	ADJ
taxlaw-8368	821	25	tax	tax	NOUN
taxlaw-8368	821	26	than	than	SCONJ
taxlaw-8368	821	27	they	they	PRON
taxlaw-8368	821	28	do	do	VERB
taxlaw-8368	821	29	currently	currently	ADV
taxlaw-8368	821	30	.	.	PUNCT
taxlaw-8368	822	1	while	while	SCONJ
taxlaw-8368	822	2	a	a	DET
taxlaw-8368	822	3	general	general	ADJ
taxlaw-8368	822	4	notion	notion	NOUN
taxlaw-8368	822	5	of	of	ADP
taxlaw-8368	822	6	a	a	DET
taxlaw-8368	822	7	universally	universally	ADV
taxlaw-8368	822	8	correct	correct	ADJ
taxlaw-8368	822	9	level	level	NOUN
taxlaw-8368	822	10	of	of	ADP
taxlaw-8368	822	11	taxation	taxation	NOUN
taxlaw-8368	822	12	may	may	AUX
taxlaw-8368	822	13	exist	exist	VERB
taxlaw-8368	822	14	and	and	CCONJ
taxlaw-8368	822	15	each	each	DET
taxlaw-8368	822	16	mne	mne	NOUN
taxlaw-8368	822	17	and	and	CCONJ
taxlaw-8368	822	18	possibly	possibly	ADV
taxlaw-8368	822	19	each	each	DET
taxlaw-8368	822	20	individual	individual	NOUN
taxlaw-8368	822	21	should	should	AUX
taxlaw-8368	822	22	be	be	AUX
taxlaw-8368	822	23	subject	subject	ADJ
taxlaw-8368	822	24	to	to	ADP
taxlaw-8368	822	25	that	that	DET
taxlaw-8368	822	26	level	level	NOUN
taxlaw-8368	822	27	,	,	PUNCT
taxlaw-8368	822	28	some	some	PRON
taxlaw-8368	822	29	(	(	PUNCT
taxlaw-8368	822	30	or	or	CCONJ
taxlaw-8368	822	31	many	many	ADJ
taxlaw-8368	822	32	)	)	PUNCT
taxlaw-8368	822	33	mnes	mne	NOUN
taxlaw-8368	822	34	and	and	CCONJ
taxlaw-8368	822	35	individuals	individual	NOUN
taxlaw-8368	822	36	are	be	AUX
taxlaw-8368	822	37	not	not	PART
taxlaw-8368	822	38	paying	pay	VERB
taxlaw-8368	822	39	that	that	DET
taxlaw-8368	822	40	correct	correct	ADJ
taxlaw-8368	822	41	level	level	NOUN
taxlaw-8368	822	42	.	.	PUNCT
taxlaw-8368	823	1	yet	yet	ADV
taxlaw-8368	823	2	,	,	PUNCT
taxlaw-8368	823	3	the	the	DET
taxlaw-8368	823	4	beps	beps	NOUN
taxlaw-8368	823	5	projects	project	NOUN
taxlaw-8368	823	6	are	be	AUX
taxlaw-8368	823	7	not	not	PART
taxlaw-8368	823	8	geographically	geographically	ADV
taxlaw-8368	823	9	neutral	neutral	ADJ
taxlaw-8368	823	10	in	in	ADP
taxlaw-8368	823	11	their	their	PRON
taxlaw-8368	823	12	approach	approach	NOUN
taxlaw-8368	823	13	to	to	ADP
taxlaw-8368	823	14	collecting	collect	VERB
taxlaw-8368	823	15	the	the	DET
taxlaw-8368	823	16	fair	fair	ADJ
taxlaw-8368	823	17	amount	amount	NOUN
taxlaw-8368	823	18	of	of	ADP
taxlaw-8368	823	19	tax	tax	NOUN
taxlaw-8368	823	20	but	but	CCONJ
taxlaw-8368	823	21	conflate	conflate	VERB
taxlaw-8368	823	22	the	the	DET
taxlaw-8368	823	23	fair	fair	ADJ
taxlaw-8368	823	24	tax	tax	NOUN
taxlaw-8368	823	25	concept	concept	NOUN
taxlaw-8368	823	26	with	with	ADP
taxlaw-8368	823	27	geographic	geographic	ADJ
taxlaw-8368	823	28	determinations	determination	NOUN
taxlaw-8368	823	29	that	that	PRON
taxlaw-8368	823	30	the	the	DET
taxlaw-8368	823	31	mnes	mne	NOUN
taxlaw-8368	823	32	are	be	AUX
taxlaw-8368	823	33	avoiding	avoid	VERB
taxlaw-8368	823	34	taxes	taxis	NOUN
taxlaw-8368	823	35	imposed	impose	VERB
taxlaw-8368	823	36	by	by	ADP
taxlaw-8368	823	37	the	the	DET
taxlaw-8368	823	38	developed	develop	VERB
taxlaw-8368	823	39	economies.195	economies.195	PROPN
taxlaw-8368	823	40	that	that	PRON
taxlaw-8368	823	41	approach	approach	NOUN
taxlaw-8368	823	42	politicizes	politicize	VERB
taxlaw-8368	823	43	the	the	DET
taxlaw-8368	823	44	concept	concept	NOUN
taxlaw-8368	823	45	of	of	ADP
taxlaw-8368	823	46	fairness	fairness	NOUN
taxlaw-8368	823	47	rather	rather	ADV
taxlaw-8368	823	48	than	than	ADP
taxlaw-8368	823	49	seeking	seek	VERB
taxlaw-8368	823	50	consensus	consensus	NOUN
taxlaw-8368	823	51	concerning	concern	VERB
taxlaw-8368	823	52	the	the	DET
taxlaw-8368	823	53	correct	correct	ADJ
taxlaw-8368	823	54	level	level	NOUN
taxlaw-8368	823	55	of	of	ADP
taxlaw-8368	823	56	taxation	taxation	NOUN
taxlaw-8368	823	57	free	free	ADJ
taxlaw-8368	823	58	from	from	ADP
taxlaw-8368	823	59	the	the	DET
taxlaw-8368	823	60	political	political	ADJ
taxlaw-8368	823	61	issue	issue	NOUN
taxlaw-8368	823	62	of	of	ADP
taxlaw-8368	823	63	which	which	DET
taxlaw-8368	823	64	nation	nation	NOUN
taxlaw-8368	823	65	gets	get	VERB
taxlaw-8368	823	66	the	the	DET
taxlaw-8368	823	67	revenue.196	revenue.196	NOUN
taxlaw-8368	823	68	v.	v.	ADP
taxlaw-8368	823	69	the	the	DET
taxlaw-8368	823	70	relative	relative	ADJ
taxlaw-8368	823	71	and	and	CCONJ
taxlaw-8368	823	72	absolute	absolute	ADJ
taxlaw-8368	823	73	poverty	poverty	NOUN
taxlaw-8368	823	74	conundrum	conundrum	NOUN
taxlaw-8368	823	75	once	once	SCONJ
taxlaw-8368	823	76	oecd	oecd	PROPN
taxlaw-8368	823	77	participants	participant	NOUN
taxlaw-8368	823	78	agree	agree	VERB
taxlaw-8368	823	79	to	to	ADP
taxlaw-8368	823	80	an	an	DET
taxlaw-8368	823	81	anti	anti	ADJ
taxlaw-8368	823	82	-	-	ADJ
taxlaw-8368	823	83	profit	profit	ADJ
taxlaw-8368	823	84	shifting	shift	VERB
taxlaw-8368	823	85	structure	structure	NOUN
taxlaw-8368	823	86	,	,	PUNCT
taxlaw-8368	823	87	mnes	mne	NOUN
taxlaw-8368	823	88	in	in	ADP
taxlaw-8368	823	89	the	the	DET
taxlaw-8368	823	90	aggregate	aggregate	NOUN
taxlaw-8368	823	91	will	will	AUX
taxlaw-8368	823	92	pay	pay	VERB
taxlaw-8368	823	93	additional	additional	ADJ
taxlaw-8368	823	94	tax	tax	NOUN
taxlaw-8368	823	95	.	.	PUNCT
taxlaw-8368	824	1	whether	whether	SCONJ
taxlaw-8368	824	2	residence	residence	NOUN
taxlaw-8368	824	3	,	,	PUNCT
taxlaw-8368	824	4	consumption	consumption	NOUN
taxlaw-8368	824	5	,	,	PUNCT
taxlaw-8368	824	6	or	or	CCONJ
taxlaw-8368	824	7	another	another	DET
taxlaw-8368	824	8	metric	metric	NOUN
taxlaw-8368	824	9	becomes	become	VERB
taxlaw-8368	824	10	the	the	DET
taxlaw-8368	824	11	measuring	measure	VERB
taxlaw-8368	824	12	instrument	instrument	NOUN
taxlaw-8368	824	13	to	to	PART
taxlaw-8368	824	14	prevent	prevent	VERB
taxlaw-8368	824	15	profit	profit	NOUN
taxlaw-8368	824	16	shifting	shifting	NOUN
taxlaw-8368	824	17	,	,	PUNCT
taxlaw-8368	824	18	income	income	NOUN
taxlaw-8368	824	19	will	will	AUX
taxlaw-8368	824	20	be	be	AUX
taxlaw-8368	824	21	allocated	allocate	VERB
taxlaw-8368	824	22	so	so	SCONJ
taxlaw-8368	824	23	that	that	SCONJ
taxlaw-8368	824	24	mne	mne	PROPN
taxlaw-8368	824	25	’s	’s	PART
taxlaw-8368	824	26	can	can	AUX
taxlaw-8368	824	27	no	no	ADV
taxlaw-8368	824	28	longer	long	ADV
taxlaw-8368	824	29	concentrate	concentrate	VERB
taxlaw-8368	824	30	revenue	revenue	NOUN
taxlaw-8368	824	31	in	in	ADP
taxlaw-8368	824	32	low	low	ADJ
taxlaw-8368	824	33	tax	tax	NOUN
taxlaw-8368	824	34	jurisdictions	jurisdiction	NOUN
taxlaw-8368	824	35	that	that	PRON
taxlaw-8368	824	36	are	be	AUX
taxlaw-8368	824	37	not	not	PART
taxlaw-8368	824	38	contributing	contribute	VERB
taxlaw-8368	824	39	more	more	ADJ
taxlaw-8368	824	40	than	than	ADP
taxlaw-8368	824	41	a	a	DET
taxlaw-8368	824	42	minimal	minimal	ADJ
taxlaw-8368	824	43	amount	amount	NOUN
taxlaw-8368	824	44	to	to	ADP
taxlaw-8368	824	45	the	the	DET
taxlaw-8368	824	46	production	production	NOUN
taxlaw-8368	824	47	of	of	ADP
taxlaw-8368	824	48	the	the	DET
taxlaw-8368	824	49	income	income	NOUN
taxlaw-8368	824	50	.	.	PUNCT
taxlaw-8368	825	1	allocation	allocation	NOUN
taxlaw-8368	825	2	factors	factor	NOUN
taxlaw-8368	825	3	such	such	ADJ
taxlaw-8368	825	4	as	as	ADP
taxlaw-8368	825	5	labor	labor	NOUN
taxlaw-8368	825	6	measured	measure	VERB
taxlaw-8368	825	7	by	by	ADP
taxlaw-8368	825	8	person	person	NOUN
taxlaw-8368	825	9	-	-	PUNCT
taxlaw-8368	825	10	hours	hour	NOUN
taxlaw-8368	825	11	rather	rather	ADV
taxlaw-8368	825	12	than	than	ADP
taxlaw-8368	825	13	wages,197	wages,197	VERB
taxlaw-8368	825	14	international	international	ADJ
taxlaw-8368	825	15	market	market	NOUN
taxlaw-8368	825	16	sale	sale	NOUN
taxlaw-8368	825	17	value	value	NOUN
taxlaw-8368	825	18	of	of	ADP
taxlaw-8368	825	19	resources	resource	NOUN
taxlaw-8368	825	20	rather	rather	ADV
taxlaw-8368	825	21	than	than	ADP
taxlaw-8368	825	22	extraction	extraction	NOUN
taxlaw-8368	825	23	value	value	NOUN
taxlaw-8368	825	24	or	or	CCONJ
taxlaw-8368	825	25	some	some	DET
taxlaw-8368	825	26	other	other	ADJ
taxlaw-8368	825	27	value	value	NOUN
taxlaw-8368	825	28	-	-	PUNCT
taxlaw-8368	825	29	added	add	VERB
taxlaw-8368	825	30	measurement198	measurement198	PROPN
taxlaw-8368	825	31	may	may	AUX
taxlaw-8368	825	32	direct	direct	VERB
taxlaw-8368	825	33	a	a	DET
taxlaw-8368	825	34	somewhat	somewhat	ADV
taxlaw-8368	825	35	greater	great	ADJ
taxlaw-8368	825	36	share	share	NOUN
taxlaw-8368	825	37	of	of	ADP
taxlaw-8368	825	38	worldwide	worldwide	ADJ
taxlaw-8368	825	39	profit	profit	NOUN
taxlaw-8368	825	40	to	to	ADP
taxlaw-8368	825	41	less	less	ADV
taxlaw-8368	825	42	developed	develop	VERB
taxlaw-8368	825	43	economies	economy	NOUN
taxlaw-8368	825	44	.	.	PUNCT
taxlaw-8368	826	1	a	a	DET
taxlaw-8368	826	2	minimum	minimum	ADJ
taxlaw-8368	826	3	tax	tax	NOUN
taxlaw-8368	826	4	will	will	AUX
taxlaw-8368	826	5	limit	limit	VERB
taxlaw-8368	826	6	the	the	DET
taxlaw-8368	826	7	ability	ability	NOUN
taxlaw-8368	826	8	of	of	ADP
taxlaw-8368	826	9	less	less	ADJ
taxlaw-8368	826	10	developed	develop	VERB
taxlaw-8368	826	11	economies	economy	NOUN
taxlaw-8368	826	12	to	to	PART
taxlaw-8368	826	13	trade	trade	VERB
taxlaw-8368	826	14	their	their	PRON
taxlaw-8368	826	15	power	power	NOUN
taxlaw-8368	826	16	to	to	PART
taxlaw-8368	826	17	collect	collect	VERB
taxlaw-8368	826	18	taxes	taxis	NOUN
taxlaw-8368	826	19	for	for	ADP
taxlaw-8368	826	20	investment	investment	NOUN
taxlaw-8368	826	21	.	.	PUNCT
taxlaw-8368	827	1	under	under	ADP
taxlaw-8368	827	2	all	all	DET
taxlaw-8368	827	3	structures	structure	NOUN
taxlaw-8368	827	4	under	under	ADP
taxlaw-8368	827	5	discussion	discussion	NOUN
taxlaw-8368	827	6	internationally	internationally	ADV
taxlaw-8368	827	7	,	,	PUNCT
taxlaw-8368	827	8	the	the	DET
taxlaw-8368	827	9	developed	develop	VERB
taxlaw-8368	827	10	economies	economy	NOUN
taxlaw-8368	827	11	are	be	AUX
taxlaw-8368	827	12	likely	likely	ADJ
taxlaw-8368	827	13	to	to	PART
taxlaw-8368	827	14	enjoy	enjoy	VERB
taxlaw-8368	827	15	the	the	DET
taxlaw-8368	827	16	bulk	bulk	NOUN
taxlaw-8368	827	17	of	of	ADP
taxlaw-8368	827	18	the	the	DET
taxlaw-8368	827	19	reallocated	reallocate	VERB
taxlaw-8368	827	20	or	or	CCONJ
taxlaw-8368	827	21	increased	increase	VERB
taxlaw-8368	827	22	tax	tax	NOUN
taxlaw-8368	827	23	bases	basis	NOUN
taxlaw-8368	827	24	and	and	CCONJ
taxlaw-8368	827	25	gain	gain	VERB
taxlaw-8368	827	26	additional	additional	ADJ
taxlaw-8368	827	27	tax	tax	NOUN
taxlaw-8368	827	28	revenue	revenue	NOUN
taxlaw-8368	827	29	.	.	PUNCT
taxlaw-8368	828	1	history	history	NOUN
taxlaw-8368	828	2	suggests	suggest	VERB
taxlaw-8368	828	3	that	that	SCONJ
taxlaw-8368	828	4	some	some	DET
taxlaw-8368	828	5	developed	develop	VERB
taxlaw-8368	828	6	countries	country	NOUN
taxlaw-8368	828	7	will	will	AUX
taxlaw-8368	828	8	deploy	deploy	VERB
taxlaw-8368	828	9	the	the	DET
taxlaw-8368	828	10	additional	additional	ADJ
taxlaw-8368	828	11	revenue	revenue	NOUN
taxlaw-8368	828	12	for	for	ADP
taxlaw-8368	828	13	the	the	DET
taxlaw-8368	828	14	good	good	NOUN
taxlaw-8368	828	15	of	of	ADP
taxlaw-8368	828	16	all	all	DET
taxlaw-8368	828	17	residents	resident	NOUN
taxlaw-8368	828	18	while	while	SCONJ
taxlaw-8368	828	19	others	other	NOUN
taxlaw-8368	828	20	will	will	AUX
taxlaw-8368	828	21	follow	follow	VERB
taxlaw-8368	828	22	a	a	DET
taxlaw-8368	828	23	course	course	NOUN
taxlaw-8368	828	24	of	of	ADP
taxlaw-8368	828	25	concentrating	concentrate	VERB
taxlaw-8368	828	26	benefits	benefit	NOUN
taxlaw-8368	828	27	through	through	ADP
taxlaw-8368	828	28	reduced	reduce	VERB
taxlaw-8368	828	29	tax	tax	NOUN
taxlaw-8368	828	30	impositions	imposition	NOUN
taxlaw-8368	828	31	into	into	ADP
taxlaw-8368	828	32	the	the	DET
taxlaw-8368	828	33	hands	hand	NOUN
taxlaw-8368	828	34	of	of	ADP
taxlaw-8368	828	35	the	the	DET
taxlaw-8368	828	36	affluent	affluent	ADJ
taxlaw-8368	828	37	under	under	ADP
taxlaw-8368	828	38	the	the	DET
taxlaw-8368	828	39	premise	premise	NOUN
taxlaw-8368	828	40	that	that	SCONJ
taxlaw-8368	828	41	the	the	DET
taxlaw-8368	828	42	affluent	affluent	ADJ
taxlaw-8368	828	43	create	create	VERB
taxlaw-8368	828	44	jobs	job	NOUN
taxlaw-8368	828	45	for	for	ADP
taxlaw-8368	828	46	the	the	DET
taxlaw-8368	828	47	less	less	ADV
taxlaw-8368	828	48	affluent	affluent	ADJ
taxlaw-8368	828	49	members	member	NOUN
taxlaw-8368	828	50	of	of	ADP
taxlaw-8368	828	51	society.199	society.199	NOUN
taxlaw-8368	828	52	how	how	SCONJ
taxlaw-8368	828	53	the	the	DET
taxlaw-8368	828	54	incremental	incremental	ADJ
taxlaw-8368	828	55	revenue	revenue	NOUN
taxlaw-8368	828	56	is	be	AUX
taxlaw-8368	828	57	utilized	utilize	VERB
taxlaw-8368	828	58	,	,	PUNCT
taxlaw-8368	828	59	it	it	PRON
taxlaw-8368	828	60	is	be	AUX
taxlaw-8368	828	61	reasonably	reasonably	ADV
taxlaw-8368	828	62	certain	certain	ADJ
taxlaw-8368	828	63	that	that	SCONJ
taxlaw-8368	828	64	little	little	ADJ
taxlaw-8368	828	65	of	of	ADP
taxlaw-8368	828	66	it	it	PRON
taxlaw-8368	828	67	will	will	AUX
taxlaw-8368	828	68	find	find	VERB
taxlaw-8368	828	69	its	its	PRON
taxlaw-8368	828	70	way	way	NOUN
taxlaw-8368	828	71	to	to	ADP
taxlaw-8368	828	72	international	international	ADJ
taxlaw-8368	828	73	development,200	development,200	PROPN
taxlaw-8368	828	74	and	and	CCONJ
taxlaw-8368	828	75	the	the	DET
taxlaw-8368	828	76	disparity	disparity	NOUN
taxlaw-8368	828	77	between	between	ADP
taxlaw-8368	828	78	rich	rich	ADJ
taxlaw-8368	828	79	and	and	CCONJ
taxlaw-8368	828	80	poor	poor	ADJ
taxlaw-8368	828	81	nations	nation	NOUN
taxlaw-8368	828	82	and	and	CCONJ
taxlaw-8368	828	83	their	their	PRON
taxlaw-8368	828	84	citizenries	citizenry	NOUN
taxlaw-8368	828	85	seems	seem	VERB
taxlaw-8368	828	86	likely	likely	ADJ
taxlaw-8368	828	87	to	to	PART
taxlaw-8368	828	88	increase	increase	VERB
taxlaw-8368	828	89	.	.	PUNCT
taxlaw-8368	829	1	just	just	ADV
taxlaw-8368	829	2	as	as	ADP
taxlaw-8368	829	3	leveling	leveling	NOUN
taxlaw-8368	829	4	of	of	ADP
taxlaw-8368	829	5	revenue	revenue	NOUN
taxlaw-8368	829	6	among	among	ADP
taxlaw-8368	829	7	st	st	PROPN
taxlaw-8368	829	8	.	.	PROPN
taxlaw-8368	829	9	louis	louis	PROPN
taxlaw-8368	829	10	county	county	NOUN
taxlaw-8368	829	11	taxing	tax	VERB
taxlaw-8368	829	12	districts	district	NOUN
taxlaw-8368	829	13	to	to	PART
taxlaw-8368	829	14	smooth	smooth	VERB
taxlaw-8368	829	15	wealth	wealth	NOUN
taxlaw-8368	829	16	disparities	disparity	NOUN
taxlaw-8368	829	17	among	among	ADP
taxlaw-8368	829	18	districts	district	NOUN
taxlaw-8368	829	19	on	on	ADP
taxlaw-8368	829	20	even	even	ADV
taxlaw-8368	829	21	such	such	DET
taxlaw-8368	829	22	an	an	DET
taxlaw-8368	829	23	essential	essential	ADJ
taxlaw-8368	829	24	resource	resource	NOUN
taxlaw-8368	829	25	as	as	ADP
taxlaw-8368	829	26	public	public	ADJ
taxlaw-8368	829	27	194	194	NUM
taxlaw-8368	829	28	brassey	brassey	NOUN
taxlaw-8368	829	29	&	&	CCONJ
taxlaw-8368	829	30	ordower	ordower	PROPN
taxlaw-8368	829	31	,	,	PUNCT
taxlaw-8368	829	32	supra	supra	PROPN
taxlaw-8368	829	33	note	note	NOUN
taxlaw-8368	829	34	37	37	NUM
taxlaw-8368	829	35	,	,	PUNCT
taxlaw-8368	829	36	at	at	ADP
taxlaw-8368	829	37	100	100	NUM
taxlaw-8368	829	38	-	-	SYM
taxlaw-8368	829	39	02	02	NUM
taxlaw-8368	829	40	.	.	PUNCT
taxlaw-8368	829	41	195	195	NUM
taxlaw-8368	829	42	sarah	sarah	PROPN
taxlaw-8368	829	43	paez	paez	NOUN
taxlaw-8368	829	44	,	,	PUNCT
taxlaw-8368	829	45	groups	group	NOUN
taxlaw-8368	829	46	urge	urge	VERB
taxlaw-8368	829	47	u.n	u.n	PROPN
taxlaw-8368	829	48	.	.	PROPN
taxlaw-8368	829	49	tax	tax	PROPN
taxlaw-8368	829	50	committee	committee	PROPN
taxlaw-8368	829	51	to	to	PART
taxlaw-8368	829	52	reconsider	reconsider	VERB
taxlaw-8368	829	53	oecd	oecd	PROPN
taxlaw-8368	829	54	unified	unified	ADJ
taxlaw-8368	829	55	approach	approach	NOUN
taxlaw-8368	829	56	,	,	PUNCT
taxlaw-8368	829	57	tax	tax	NOUN
taxlaw-8368	829	58	notes	note	NOUN
taxlaw-8368	829	59	today	today	NOUN
taxlaw-8368	829	60	int’l	int’l	NUM
taxlaw-8368	829	61	(	(	PUNCT
taxlaw-8368	829	62	june	june	PROPN
taxlaw-8368	829	63	17	17	NUM
taxlaw-8368	829	64	,	,	PUNCT
taxlaw-8368	829	65	2020	2020	NUM
taxlaw-8368	829	66	)	)	PUNCT
taxlaw-8368	829	67	,	,	PUNCT
taxlaw-8368	829	68	https://www.taxnotes.com/tax-notes-todayinternational/base-erosion-and-profit-shifting-beps/groups-urge-un-tax-committee-reconsider-oecdunified-approach/2020/06/17/2cmnh	https://www.taxnotes.com/tax-notes-todayinternational/base-erosion-and-profit-shifting-beps/groups-urge-un-tax-committee-reconsider-oecdunified-approach/2020/06/17/2cmnh	NOUN
taxlaw-8368	830	1	[	[	X
taxlaw-8368	830	2	https://perma.cc/fz7v-gywm	https://perma.cc/fz7v-gywm	X
taxlaw-8368	830	3	]	]	PUNCT
taxlaw-8368	830	4	.	.	PUNCT
taxlaw-8368	831	1	196	196	NUM
taxlaw-8368	831	2	see	see	VERB
taxlaw-8368	831	3	brassey	brassey	NOUN
taxlaw-8368	831	4	&	&	CCONJ
taxlaw-8368	831	5	ordower	ordower	PROPN
taxlaw-8368	831	6	,	,	PUNCT
taxlaw-8368	831	7	supra	supra	PROPN
taxlaw-8368	831	8	note	note	NOUN
taxlaw-8368	831	9	37	37	NUM
taxlaw-8368	831	10	.	.	NOUN
taxlaw-8368	831	11	197	197	NUM
taxlaw-8368	831	12	ordower	ordower	NOUN
taxlaw-8368	831	13	,	,	PUNCT
taxlaw-8368	831	14	supra	supra	PROPN
taxlaw-8368	831	15	note	note	NOUN
taxlaw-8368	831	16	33	33	NUM
taxlaw-8368	831	17	,	,	PUNCT
taxlaw-8368	831	18	at	at	ADP
taxlaw-8368	831	19	387	387	NUM
taxlaw-8368	831	20	-	-	SYM
taxlaw-8368	831	21	88	88	NUM
taxlaw-8368	831	22	.	.	PUNCT
taxlaw-8368	831	23	198	198	NUM
taxlaw-8368	831	24	christians	christians	PROPN
taxlaw-8368	831	25	&	&	CCONJ
taxlaw-8368	831	26	van	van	PROPN
taxlaw-8368	831	27	apeldoorn	apeldoorn	PROPN
taxlaw-8368	831	28	,	,	PUNCT
taxlaw-8368	831	29	supra	supra	PROPN
taxlaw-8368	831	30	note	note	NOUN
taxlaw-8368	831	31	32	32	NUM
taxlaw-8368	831	32	,	,	PUNCT
taxlaw-8368	831	33	at	at	ADP
taxlaw-8368	831	34	29	29	NUM
taxlaw-8368	831	35	-	-	SYM
taxlaw-8368	831	36	39	39	NUM
taxlaw-8368	831	37	.	.	PUNCT
taxlaw-8368	832	1	199	199	NUM
taxlaw-8368	832	2	see	see	VERB
taxlaw-8368	832	3	david	david	PROPN
taxlaw-8368	832	4	hope	hope	PROPN
taxlaw-8368	832	5	&	&	CCONJ
taxlaw-8368	832	6	julian	julian	PROPN
taxlaw-8368	832	7	limberg	limberg	PROPN
taxlaw-8368	832	8	,	,	PUNCT
taxlaw-8368	832	9	the	the	DET
taxlaw-8368	832	10	economic	economic	ADJ
taxlaw-8368	832	11	consequences	consequence	NOUN
taxlaw-8368	832	12	of	of	ADP
taxlaw-8368	832	13	major	major	ADJ
taxlaw-8368	832	14	tax	tax	NOUN
taxlaw-8368	832	15	cuts	cut	NOUN
taxlaw-8368	832	16	for	for	ADP
taxlaw-8368	832	17	the	the	DET
taxlaw-8368	832	18	rich	rich	ADJ
taxlaw-8368	832	19	(	(	PUNCT
taxlaw-8368	832	20	lse	lse	PROPN
taxlaw-8368	832	21	int’l	int’l	NOUN
taxlaw-8368	832	22	ineq	ineq	PROPN
taxlaw-8368	832	23	.	.	PUNCT
taxlaw-8368	833	1	inst	inst	PROPN
taxlaw-8368	833	2	.	.	PROPN
taxlaw-8368	833	3	,	,	PUNCT
taxlaw-8368	833	4	working	work	VERB
taxlaw-8368	833	5	paper	paper	NOUN
taxlaw-8368	833	6	55	55	NUM
taxlaw-8368	833	7	,	,	PUNCT
taxlaw-8368	833	8	2020	2020	NUM
taxlaw-8368	833	9	)	)	PUNCT
taxlaw-8368	833	10	.	.	PUNCT
taxlaw-8368	834	1	https://eprints.lse.ac.uk/107919/1	https://eprints.lse.ac.uk/107919/1	PROPN
taxlaw-8368	834	2	/hope_economic_consequences_of_major_tax_cuts_published.pdf	/hope_economic_consequences_of_major_tax_cuts_published.pdf	NOUN
taxlaw-8368	835	1	[	[	X
taxlaw-8368	835	2	https://perma.cc/4cs6-gpeg	https://perma.cc/4cs6-gpeg	X
taxlaw-8368	835	3	]	]	X
taxlaw-8368	835	4	(	(	PUNCT
taxlaw-8368	835	5	empirical	empirical	ADJ
taxlaw-8368	835	6	study	study	NOUN
taxlaw-8368	835	7	on	on	ADP
taxlaw-8368	835	8	effects	effect	NOUN
taxlaw-8368	835	9	of	of	ADP
taxlaw-8368	835	10	major	major	ADJ
taxlaw-8368	835	11	tax	tax	NOUN
taxlaw-8368	835	12	cuts	cut	NOUN
taxlaw-8368	835	13	for	for	ADP
taxlaw-8368	835	14	the	the	DET
taxlaw-8368	835	15	rich	rich	ADJ
taxlaw-8368	835	16	on	on	ADP
taxlaw-8368	835	17	income	income	NOUN
taxlaw-8368	835	18	inequality	inequality	NOUN
taxlaw-8368	835	19	,	,	PUNCT
taxlaw-8368	835	20	economic	economic	ADJ
taxlaw-8368	835	21	growth	growth	NOUN
taxlaw-8368	835	22	,	,	PUNCT
taxlaw-8368	835	23	and	and	CCONJ
taxlaw-8368	835	24	unemployment	unemployment	NOUN
taxlaw-8368	835	25	)	)	PUNCT
taxlaw-8368	835	26	.	.	PUNCT
taxlaw-8368	836	1	200	200	NUM
taxlaw-8368	836	2	brassey	brassey	NOUN
taxlaw-8368	836	3	&	&	CCONJ
taxlaw-8368	836	4	ordower	ordower	PROPN
taxlaw-8368	836	5	,	,	PUNCT
taxlaw-8368	836	6	supra	supra	PROPN
taxlaw-8368	836	7	note	note	NOUN
taxlaw-8368	836	8	37	37	NUM
taxlaw-8368	836	9	,	,	PUNCT
taxlaw-8368	836	10	at	at	ADP
taxlaw-8368	836	11	102	102	NUM
taxlaw-8368	836	12	-	-	SYM
taxlaw-8368	836	13	04	04	NUM
taxlaw-8368	836	14	.	.	PUNCT
taxlaw-8368	837	1	158	158	NUM
taxlaw-8368	837	2	columbia	columbia	PROPN
taxlaw-8368	837	3	journal	journal	PROPN
taxlaw-8368	837	4	of	of	ADP
taxlaw-8368	837	5	tax	tax	NOUN
taxlaw-8368	837	6	law	law	NOUN
taxlaw-8368	838	1	[	[	X
taxlaw-8368	838	2	vol	vol	NOUN
taxlaw-8368	838	3	.	.	PUNCT
taxlaw-8368	839	1	12:126	12:126	NUM
taxlaw-8368	839	2	education	education	NOUN
taxlaw-8368	839	3	rarely	rarely	ADV
taxlaw-8368	839	4	if	if	SCONJ
taxlaw-8368	839	5	ever	ever	ADV
taxlaw-8368	839	6	captures	capture	VERB
taxlaw-8368	839	7	the	the	DET
taxlaw-8368	839	8	center	center	NOUN
taxlaw-8368	839	9	of	of	ADP
taxlaw-8368	839	10	attention	attention	NOUN
taxlaw-8368	839	11	in	in	ADP
taxlaw-8368	839	12	public	public	ADJ
taxlaw-8368	839	13	debate,201	debate,201	ADJ
taxlaw-8368	839	14	international	international	ADJ
taxlaw-8368	839	15	revenue	revenue	NOUN
taxlaw-8368	839	16	distribution	distribution	NOUN
taxlaw-8368	839	17	to	to	PART
taxlaw-8368	839	18	level	level	VERB
taxlaw-8368	839	19	resource	resource	NOUN
taxlaw-8368	839	20	allocation	allocation	NOUN
taxlaw-8368	839	21	internationally	internationally	ADV
taxlaw-8368	839	22	rarely	rarely	ADV
taxlaw-8368	839	23	if	if	SCONJ
taxlaw-8368	839	24	ever	ever	ADV
taxlaw-8368	839	25	becomes	become	VERB
taxlaw-8368	839	26	the	the	DET
taxlaw-8368	839	27	center	center	NOUN
taxlaw-8368	839	28	of	of	ADP
taxlaw-8368	839	29	tax	tax	NOUN
taxlaw-8368	839	30	reform	reform	NOUN
taxlaw-8368	839	31	debate	debate	NOUN
taxlaw-8368	839	32	internationally	internationally	ADV
taxlaw-8368	839	33	despite	despite	SCONJ
taxlaw-8368	839	34	the	the	DET
taxlaw-8368	839	35	absence	absence	NOUN
taxlaw-8368	839	36	of	of	ADP
taxlaw-8368	839	37	a	a	DET
taxlaw-8368	839	38	moral	moral	ADJ
taxlaw-8368	839	39	,	,	PUNCT
taxlaw-8368	839	40	rather	rather	ADV
taxlaw-8368	839	41	than	than	ADP
taxlaw-8368	839	42	political	political	ADJ
taxlaw-8368	839	43	,	,	PUNCT
taxlaw-8368	839	44	justification	justification	NOUN
taxlaw-8368	839	45	for	for	ADP
taxlaw-8368	839	46	such	such	ADJ
taxlaw-8368	839	47	resource	resource	NOUN
taxlaw-8368	839	48	disparities	disparity	NOUN
taxlaw-8368	839	49	.	.	PUNCT
taxlaw-8368	840	1	202	202	NUM
taxlaw-8368	840	2	many	many	ADJ
taxlaw-8368	840	3	resource	resource	NOUN
taxlaw-8368	840	4	and	and	CCONJ
taxlaw-8368	840	5	wealth	wealth	NOUN
taxlaw-8368	840	6	disparities	disparity	NOUN
taxlaw-8368	840	7	are	be	AUX
taxlaw-8368	840	8	functions	function	NOUN
taxlaw-8368	840	9	of	of	ADP
taxlaw-8368	840	10	the	the	DET
taxlaw-8368	840	11	happenstance	happenstance	NOUN
taxlaw-8368	840	12	of	of	ADP
taxlaw-8368	840	13	serendipitous	serendipitous	ADJ
taxlaw-8368	840	14	geographic	geographic	ADJ
taxlaw-8368	840	15	location	location	NOUN
taxlaw-8368	840	16	for	for	ADP
taxlaw-8368	840	17	some	some	DET
taxlaw-8368	840	18	populations	population	NOUN
taxlaw-8368	840	19	.	.	PUNCT
taxlaw-8368	841	1	the	the	DET
taxlaw-8368	841	2	2020	2020	NUM
taxlaw-8368	841	3	covid-19	covid-19	PROPN
taxlaw-8368	841	4	pandemic	pandemic	NOUN
taxlaw-8368	841	5	is	be	AUX
taxlaw-8368	841	6	likely	likely	ADJ
taxlaw-8368	841	7	to	to	PART
taxlaw-8368	841	8	augment	augment	VERB
taxlaw-8368	841	9	the	the	DET
taxlaw-8368	841	10	numbers	number	NOUN
taxlaw-8368	841	11	of	of	ADP
taxlaw-8368	841	12	homeless	homeless	ADJ
taxlaw-8368	841	13	individuals	individual	NOUN
taxlaw-8368	841	14	in	in	ADP
taxlaw-8368	841	15	the	the	DET
taxlaw-8368	841	16	u.s	u.s	PROPN
taxlaw-8368	841	17	.	.	PROPN
taxlaw-8368	841	18	as	as	SCONJ
taxlaw-8368	841	19	unemployment	unemployment	NOUN
taxlaw-8368	841	20	renders	render	VERB
taxlaw-8368	841	21	large	large	ADJ
taxlaw-8368	841	22	numbers	number	NOUN
taxlaw-8368	841	23	of	of	ADP
taxlaw-8368	841	24	americans	americans	PROPN
taxlaw-8368	841	25	unable	unable	ADJ
taxlaw-8368	841	26	to	to	PART
taxlaw-8368	841	27	meet	meet	VERB
taxlaw-8368	841	28	their	their	PRON
taxlaw-8368	841	29	residential	residential	ADJ
taxlaw-8368	841	30	rent	rent	NOUN
taxlaw-8368	841	31	or	or	CCONJ
taxlaw-8368	841	32	mortgage	mortgage	NOUN
taxlaw-8368	841	33	obligations.203	obligations.203	NUM
taxlaw-8368	841	34	school	school	NOUN
taxlaw-8368	841	35	closings	closing	NOUN
taxlaw-8368	841	36	have	have	AUX
taxlaw-8368	841	37	left	leave	VERB
taxlaw-8368	841	38	many	many	ADJ
taxlaw-8368	841	39	children	child	NOUN
taxlaw-8368	841	40	without	without	ADP
taxlaw-8368	841	41	adequate	adequate	ADJ
taxlaw-8368	841	42	nutrition	nutrition	NOUN
taxlaw-8368	841	43	because	because	SCONJ
taxlaw-8368	841	44	they	they	PRON
taxlaw-8368	841	45	no	no	ADV
taxlaw-8368	841	46	longer	long	ADV
taxlaw-8368	841	47	receive	receive	VERB
taxlaw-8368	841	48	the	the	DET
taxlaw-8368	841	49	daily	daily	ADJ
taxlaw-8368	841	50	meals	meal	NOUN
taxlaw-8368	841	51	at	at	ADP
taxlaw-8368	841	52	school	school	NOUN
taxlaw-8368	841	53	on	on	ADP
taxlaw-8368	841	54	which	which	PRON
taxlaw-8368	841	55	they	they	PRON
taxlaw-8368	841	56	relied	rely	VERB
taxlaw-8368	841	57	for	for	ADP
taxlaw-8368	841	58	basic	basic	ADJ
taxlaw-8368	841	59	nutrition.204	nutrition.204	PROPN
taxlaw-8368	841	60	the	the	DET
taxlaw-8368	841	61	need	need	NOUN
taxlaw-8368	841	62	for	for	ADP
taxlaw-8368	841	63	food	food	NOUN
taxlaw-8368	841	64	,	,	PUNCT
taxlaw-8368	841	65	shelter	shelter	NOUN
taxlaw-8368	841	66	,	,	PUNCT
taxlaw-8368	841	67	clothing	clothing	NOUN
taxlaw-8368	841	68	,	,	PUNCT
taxlaw-8368	841	69	and	and	CCONJ
taxlaw-8368	841	70	healthcare	healthcare	NOUN
taxlaw-8368	841	71	in	in	ADP
taxlaw-8368	841	72	the	the	DET
taxlaw-8368	841	73	u.s	u.s	PROPN
taxlaw-8368	841	74	.	.	PROPN
taxlaw-8368	841	75	is	be	AUX
taxlaw-8368	841	76	great205	great205	PROPN
taxlaw-8368	841	77	but	but	CCONJ
taxlaw-8368	841	78	the	the	DET
taxlaw-8368	841	79	need	need	NOUN
taxlaw-8368	841	80	is	be	AUX
taxlaw-8368	841	81	primarily	primarily	ADV
taxlaw-8368	841	82	a	a	DET
taxlaw-8368	841	83	distribution	distribution	NOUN
taxlaw-8368	841	84	issue	issue	NOUN
taxlaw-8368	841	85	.	.	PUNCT
taxlaw-8368	842	1	since	since	SCONJ
taxlaw-8368	842	2	the	the	DET
taxlaw-8368	842	3	u.s	u.s	PROPN
taxlaw-8368	842	4	.	.	PROPN
taxlaw-8368	842	5	is	be	AUX
taxlaw-8368	842	6	a	a	DET
taxlaw-8368	842	7	principal	principal	ADJ
taxlaw-8368	842	8	world	world	NOUN
taxlaw-8368	842	9	food	food	NOUN
taxlaw-8368	842	10	exporter,206	exporter,206	PROPN
taxlaw-8368	842	11	food	food	NOUN
taxlaw-8368	842	12	resources	resource	NOUN
taxlaw-8368	842	13	in	in	ADP
taxlaw-8368	842	14	the	the	DET
taxlaw-8368	842	15	u.s	u.s	PROPN
taxlaw-8368	842	16	.	.	PROPN
taxlaw-8368	842	17	should	should	AUX
taxlaw-8368	842	18	be	be	AUX
taxlaw-8368	842	19	adequate	adequate	ADJ
taxlaw-8368	842	20	for	for	ADP
taxlaw-8368	842	21	the	the	DET
taxlaw-8368	842	22	population	population	NOUN
taxlaw-8368	842	23	.	.	PUNCT
taxlaw-8368	843	1	even	even	ADV
taxlaw-8368	843	2	the	the	DET
taxlaw-8368	843	3	welfare	welfare	NOUN
taxlaw-8368	843	4	states	state	NOUN
taxlaw-8368	843	5	of	of	ADP
taxlaw-8368	843	6	europe	europe	PROPN
taxlaw-8368	843	7	have	have	VERB
taxlaw-8368	843	8	residents	resident	NOUN
taxlaw-8368	843	9	in	in	ADP
taxlaw-8368	843	10	need	need	NOUN
taxlaw-8368	843	11	of	of	ADP
taxlaw-8368	843	12	support	support	NOUN
taxlaw-8368	843	13	for	for	ADP
taxlaw-8368	843	14	basic	basic	ADJ
taxlaw-8368	843	15	needs	need	NOUN
taxlaw-8368	843	16	.	.	PUNCT
taxlaw-8368	844	1	poverty	poverty	NOUN
taxlaw-8368	844	2	exists	exist	VERB
taxlaw-8368	844	3	in	in	ADP
taxlaw-8368	844	4	all	all	DET
taxlaw-8368	844	5	the	the	DET
taxlaw-8368	844	6	oecd	oecd	PROPN
taxlaw-8368	844	7	member	member	NOUN
taxlaw-8368	844	8	states	state	NOUN
taxlaw-8368	844	9	and	and	CCONJ
taxlaw-8368	844	10	it	it	PRON
taxlaw-8368	844	11	is	be	AUX
taxlaw-8368	844	12	inexcusable	inexcusable	ADJ
taxlaw-8368	844	13	.	.	PUNCT
taxlaw-8368	845	1	on	on	ADP
taxlaw-8368	845	2	a	a	DET
taxlaw-8368	845	3	global	global	ADJ
taxlaw-8368	845	4	scale	scale	NOUN
taxlaw-8368	845	5	,	,	PUNCT
taxlaw-8368	845	6	poverty	poverty	NOUN
taxlaw-8368	845	7	in	in	ADP
taxlaw-8368	845	8	developed	develop	VERB
taxlaw-8368	845	9	economies	economy	NOUN
taxlaw-8368	845	10	rarely	rarely	ADV
taxlaw-8368	845	11	compares	compare	VERB
taxlaw-8368	845	12	with	with	ADP
taxlaw-8368	845	13	the	the	DET
taxlaw-8368	845	14	absolute	absolute	ADJ
taxlaw-8368	845	15	poverty	poverty	NOUN
taxlaw-8368	845	16	that	that	PRON
taxlaw-8368	845	17	plagues	plague	VERB
taxlaw-8368	845	18	many	many	ADJ
taxlaw-8368	845	19	undeveloped	undeveloped	ADJ
taxlaw-8368	845	20	or	or	CCONJ
taxlaw-8368	845	21	developing	develop	VERB
taxlaw-8368	845	22	economies.207	economies.207	NOUN
taxlaw-8368	845	23	in	in	ADP
taxlaw-8368	845	24	some	some	DET
taxlaw-8368	845	25	countries	country	NOUN
taxlaw-8368	845	26	,	,	PUNCT
taxlaw-8368	845	27	people	people	NOUN
taxlaw-8368	845	28	,	,	PUNCT
taxlaw-8368	845	29	often	often	ADV
taxlaw-8368	845	30	children	child	NOUN
taxlaw-8368	845	31	,	,	PUNCT
taxlaw-8368	845	32	die	die	VERB
taxlaw-8368	845	33	from	from	ADP
taxlaw-8368	845	34	starvation.208	starvation.208	NOUN
taxlaw-8368	845	35	diseases	disease	NOUN
taxlaw-8368	845	36	like	like	ADP
taxlaw-8368	845	37	malaria	malaria	NOUN
taxlaw-8368	845	38	that	that	PRON
taxlaw-8368	845	39	disable	disable	VERB
taxlaw-8368	845	40	and	and	CCONJ
taxlaw-8368	845	41	kill	kill	VERB
taxlaw-8368	845	42	many	many	ADJ
taxlaw-8368	845	43	in	in	ADP
taxlaw-8368	845	44	less	less	ADJ
taxlaw-8368	845	45	developed	develop	VERB
taxlaw-8368	845	46	countries	country	NOUN
taxlaw-8368	845	47	could	could	AUX
taxlaw-8368	845	48	be	be	AUX
taxlaw-8368	845	49	controlled	control	VERB
taxlaw-8368	845	50	or	or	CCONJ
taxlaw-8368	845	51	eradicated	eradicate	VERB
taxlaw-8368	845	52	given	give	VERB
taxlaw-8368	845	53	sufficient	sufficient	ADJ
taxlaw-8368	845	54	economic	economic	ADJ
taxlaw-8368	845	55	resources	resource	NOUN
taxlaw-8368	845	56	and	and	CCONJ
taxlaw-8368	845	57	commitment	commitment	NOUN
taxlaw-8368	845	58	.	.	PUNCT
taxlaw-8368	846	1	while	while	SCONJ
taxlaw-8368	846	2	fatal	fatal	ADJ
taxlaw-8368	846	3	hunger	hunger	NOUN
taxlaw-8368	846	4	is	be	AUX
taxlaw-8368	846	5	relatively	relatively	ADV
taxlaw-8368	846	6	absent	absent	ADJ
taxlaw-8368	846	7	in	in	ADP
taxlaw-8368	846	8	economically	economically	ADV
taxlaw-8368	846	9	developed	develop	VERB
taxlaw-8368	846	10	countries	country	NOUN
taxlaw-8368	846	11	,	,	PUNCT
taxlaw-8368	846	12	fatal	fatal	ADJ
taxlaw-8368	846	13	hunger	hunger	NOUN
taxlaw-8368	846	14	may	may	AUX
taxlaw-8368	846	15	be	be	AUX
taxlaw-8368	846	16	ubiquitous	ubiquitous	ADJ
taxlaw-8368	846	17	in	in	ADP
taxlaw-8368	846	18	some	some	DET
taxlaw-8368	846	19	less	less	ADV
taxlaw-8368	846	20	developed	develop	VERB
taxlaw-8368	846	21	countries	country	NOUN
taxlaw-8368	846	22	.	.	PUNCT
taxlaw-8368	847	1	homelessness	homelessness	NOUN
taxlaw-8368	847	2	,	,	PUNCT
taxlaw-8368	847	3	shortages	shortage	NOUN
taxlaw-8368	847	4	of	of	ADP
taxlaw-8368	847	5	clothing	clothing	NOUN
taxlaw-8368	847	6	,	,	PUNCT
taxlaw-8368	847	7	and	and	CCONJ
taxlaw-8368	847	8	limited	limited	ADJ
taxlaw-8368	847	9	educational	educational	ADJ
taxlaw-8368	847	10	opportunities	opportunity	NOUN
taxlaw-8368	847	11	are	be	AUX
taxlaw-8368	847	12	all	all	ADV
taxlaw-8368	847	13	prevalent	prevalent	ADJ
taxlaw-8368	847	14	in	in	ADP
taxlaw-8368	847	15	economically	economically	ADV
taxlaw-8368	847	16	developed	develop	VERB
taxlaw-8368	847	17	countries	country	NOUN
taxlaw-8368	847	18	,	,	PUNCT
taxlaw-8368	847	19	as	as	ADV
taxlaw-8368	847	20	well	well	ADV
taxlaw-8368	847	21	as	as	ADP
taxlaw-8368	847	22	less	less	ADV
taxlaw-8368	847	23	developed	developed	ADJ
taxlaw-8368	847	24	and	and	CCONJ
taxlaw-8368	847	25	undeveloped	undeveloped	ADJ
taxlaw-8368	847	26	economies	economy	NOUN
taxlaw-8368	847	27	,	,	PUNCT
taxlaw-8368	847	28	but	but	CCONJ
taxlaw-8368	847	29	in	in	ADP
taxlaw-8368	847	30	developed	develop	VERB
taxlaw-8368	847	31	economies	economy	NOUN
taxlaw-8368	847	32	the	the	DET
taxlaw-8368	847	33	housing	housing	NOUN
taxlaw-8368	847	34	,	,	PUNCT
taxlaw-8368	847	35	clothing	clothing	NOUN
taxlaw-8368	847	36	,	,	PUNCT
taxlaw-8368	847	37	and	and	CCONJ
taxlaw-8368	847	38	education	education	NOUN
taxlaw-8368	847	39	shortages	shortage	NOUN
taxlaw-8368	847	40	are	be	AUX
taxlaw-8368	847	41	primarily	primarily	ADV
taxlaw-8368	847	42	a	a	DET
taxlaw-8368	847	43	matter	matter	NOUN
taxlaw-8368	847	44	of	of	ADP
taxlaw-8368	847	45	resource	resource	NOUN
taxlaw-8368	847	46	distribution	distribution	NOUN
taxlaw-8368	847	47	rather	rather	ADV
taxlaw-8368	847	48	than	than	ADP
taxlaw-8368	847	49	lack	lack	NOUN
taxlaw-8368	847	50	of	of	ADP
taxlaw-8368	847	51	resources	resource	NOUN
taxlaw-8368	847	52	.	.	PUNCT
taxlaw-8368	848	1	in	in	ADP
taxlaw-8368	848	2	undeveloped	undeveloped	ADJ
taxlaw-8368	848	3	economies	economy	NOUN
taxlaw-8368	848	4	,	,	PUNCT
taxlaw-8368	848	5	the	the	DET
taxlaw-8368	848	6	shortages	shortage	NOUN
taxlaw-8368	848	7	are	be	AUX
taxlaw-8368	848	8	more	more	ADV
taxlaw-8368	848	9	likely	likely	ADJ
taxlaw-8368	848	10	to	to	PART
taxlaw-8368	848	11	be	be	AUX
taxlaw-8368	848	12	structural	structural	ADJ
taxlaw-8368	848	13	.	.	PUNCT
taxlaw-8368	849	1	201	201	NUM
taxlaw-8368	849	2	see	see	VERB
taxlaw-8368	849	3	supra	supra	PROPN
taxlaw-8368	849	4	part	part	PROPN
taxlaw-8368	849	5	ii	ii	PROPN
taxlaw-8368	849	6	.	.	PUNCT
taxlaw-8368	850	1	202	202	NUM
taxlaw-8368	850	2	see	see	VERB
taxlaw-8368	850	3	ivan	ivan	PROPN
taxlaw-8368	850	4	ozai	ozai	NOUN
taxlaw-8368	850	5	,	,	PUNCT
taxlaw-8368	850	6	inter	inter	ADJ
taxlaw-8368	850	7	-	-	ADJ
taxlaw-8368	850	8	nation	nation	ADJ
taxlaw-8368	850	9	equity	equity	NOUN
taxlaw-8368	850	10	revisited	revisit	VERB
taxlaw-8368	850	11	,	,	PUNCT
taxlaw-8368	850	12	12	12	NUM
taxlaw-8368	850	13	colum	colum	NOUN
taxlaw-8368	850	14	.	.	PUNCT
taxlaw-8368	851	1	j.	j.	PROPN
taxlaw-8368	851	2	tax	tax	PROPN
taxlaw-8368	851	3	l.	l.	PROPN
taxlaw-8368	851	4	58	58	NUM
taxlaw-8368	851	5	(	(	PUNCT
taxlaw-8368	851	6	2020	2020	NUM
taxlaw-8368	851	7	)	)	PUNCT
taxlaw-8368	851	8	.	.	PUNCT
taxlaw-8368	852	1	203	203	NUM
taxlaw-8368	852	2	see	see	VERB
taxlaw-8368	852	3	glenn	glenn	PROPN
taxlaw-8368	852	4	thrush	thrush	NOUN
taxlaw-8368	852	5	,	,	PUNCT
taxlaw-8368	852	6	homelessness	homelessness	NOUN
taxlaw-8368	852	7	in	in	ADP
taxlaw-8368	852	8	u.s	u.s	PROPN
taxlaw-8368	852	9	.	.	PROPN
taxlaw-8368	852	10	rose	rise	VERB
taxlaw-8368	852	11	for	for	ADP
taxlaw-8368	852	12	4th	4th	ADJ
taxlaw-8368	852	13	straight	straight	ADJ
taxlaw-8368	852	14	year	year	NOUN
taxlaw-8368	852	15	,	,	PUNCT
taxlaw-8368	852	16	report	report	NOUN
taxlaw-8368	852	17	says	say	VERB
taxlaw-8368	852	18	,	,	PUNCT
taxlaw-8368	852	19	n.y	n.y	PROPN
taxlaw-8368	852	20	.	.	PROPN
taxlaw-8368	852	21	times	times	PROPN
taxlaw-8368	852	22	(	(	PUNCT
taxlaw-8368	852	23	mar	mar	PROPN
taxlaw-8368	852	24	.	.	PROPN
taxlaw-8368	852	25	18	18	NUM
taxlaw-8368	852	26	,	,	PUNCT
taxlaw-8368	852	27	2021	2021	NUM
taxlaw-8368	852	28	)	)	PUNCT
taxlaw-8368	852	29	,	,	PUNCT
taxlaw-8368	852	30	https://www.nytimes.com/2021/03/18/us/politics/homelessnesscoronavirus.html	https://www.nytimes.com/2021/03/18/us/politics/homelessnesscoronavirus.html	PUNCT
taxlaw-8368	853	1	[	[	X
taxlaw-8368	853	2	https://perma.cc/r2nq-6f48	https://perma.cc/r2nq-6f48	X
taxlaw-8368	853	3	]	]	PUNCT
taxlaw-8368	853	4	.	.	PUNCT
taxlaw-8368	853	5	204	204	NUM
taxlaw-8368	853	6	mary	mary	PROPN
taxlaw-8368	853	7	kathryn	kathryn	PROPN
taxlaw-8368	853	8	poole	poole	PROPN
taxlaw-8368	853	9	et	et	PROPN
taxlaw-8368	853	10	al	al	PROPN
taxlaw-8368	853	11	.	.	PROPN
taxlaw-8368	853	12	,	,	PUNCT
taxlaw-8368	853	13	addressing	address	VERB
taxlaw-8368	853	14	child	child	NOUN
taxlaw-8368	853	15	hunger	hunger	NOUN
taxlaw-8368	853	16	when	when	SCONJ
taxlaw-8368	853	17	school	school	NOUN
taxlaw-8368	853	18	is	be	AUX
taxlaw-8368	853	19	closed	close	VERB
taxlaw-8368	853	20	–	–	PUNCT
taxlaw-8368	853	21	considerations	consideration	NOUN
taxlaw-8368	853	22	during	during	ADP
taxlaw-8368	853	23	the	the	DET
taxlaw-8368	853	24	pandemic	pandemic	ADJ
taxlaw-8368	853	25	and	and	CCONJ
taxlaw-8368	853	26	beyond	beyond	ADV
taxlaw-8368	853	27	,	,	PUNCT
taxlaw-8368	853	28	nejm.org	nejm.org	X
taxlaw-8368	853	29	(	(	PUNCT
taxlaw-8368	853	30	mar	mar	PROPN
taxlaw-8368	853	31	.	.	PROPN
taxlaw-8368	853	32	11	11	NUM
taxlaw-8368	853	33	,	,	PUNCT
taxlaw-8368	853	34	2021	2021	NUM
taxlaw-8368	853	35	)	)	PUNCT
taxlaw-8368	853	36	,	,	PUNCT
taxlaw-8368	853	37	https://www.nejm.org/doi/full/10.1056/nejmp2033629	https://www.nejm.org/doi/full/10.1056/nejmp2033629	PROPN
taxlaw-8368	854	1	[	[	X
taxlaw-8368	854	2	https://perma.cc/uj5p-mf3p	https://perma.cc/uj5p-mf3p	X
taxlaw-8368	854	3	]	]	X
taxlaw-8368	854	4	.	.	PUNCT
taxlaw-8368	855	1	205	205	NUM
taxlaw-8368	855	2	facts	fact	NOUN
taxlaw-8368	855	3	about	about	ADP
taxlaw-8368	855	4	poverty	poverty	NOUN
taxlaw-8368	855	5	and	and	CCONJ
taxlaw-8368	855	6	hunger	hunger	NOUN
taxlaw-8368	855	7	in	in	ADP
taxlaw-8368	855	8	america	america	PROPN
taxlaw-8368	855	9	,	,	PUNCT
taxlaw-8368	855	10	feeding	feed	VERB
taxlaw-8368	855	11	america	america	PROPN
taxlaw-8368	855	12	,	,	PUNCT
taxlaw-8368	855	13	https://www.feedingamerica.org/hunger-in-america/facts#:~:text=more%20than%2037%20million	https://www.feedingamerica.org/hunger-in-america/facts#:~:text=more%20than%2037%20million	NOUN
taxlaw-8368	855	14	%	%	NOUN
taxlaw-8368	855	15	20people	20people	NUM
taxlaw-8368	855	16	,	,	PUNCT
taxlaw-8368	855	17	to%20support%20a%20healthy%20life	to%20support%20a%20healthy%20life	NOUN
taxlaw-8368	856	1	[	[	X
taxlaw-8368	856	2	https://perma.cc/e96j-fr5	https://perma.cc/e96j-fr5	NOUN
taxlaw-8368	856	3	t	t	PROPN
taxlaw-8368	856	4	]	]	PUNCT
taxlaw-8368	856	5	(	(	PUNCT
taxlaw-8368	856	6	last	last	ADV
taxlaw-8368	856	7	visited	visit	VERB
taxlaw-8368	856	8	july	july	PROPN
taxlaw-8368	856	9	10	10	NUM
taxlaw-8368	856	10	,	,	PUNCT
taxlaw-8368	856	11	2020	2020	NUM
taxlaw-8368	856	12	)	)	PUNCT
taxlaw-8368	856	13	(	(	PUNCT
taxlaw-8368	856	14	37	37	NUM
taxlaw-8368	856	15	million	million	NUM
taxlaw-8368	856	16	in	in	ADP
taxlaw-8368	856	17	the	the	DET
taxlaw-8368	856	18	u.s	u.s	PROPN
taxlaw-8368	856	19	.	.	PROPN
taxlaw-8368	856	20	suffer	suffer	VERB
taxlaw-8368	856	21	from	from	ADP
taxlaw-8368	856	22	food	food	NOUN
taxlaw-8368	856	23	insecurity	insecurity	NOUN
taxlaw-8368	856	24	)	)	PUNCT
taxlaw-8368	856	25	.	.	PUNCT
taxlaw-8368	857	1	206	206	NUM
taxlaw-8368	857	2	which	which	DET
taxlaw-8368	857	3	countries	country	NOUN
taxlaw-8368	857	4	export	export	VERB
taxlaw-8368	857	5	the	the	DET
taxlaw-8368	857	6	most	most	ADJ
taxlaw-8368	857	7	food	food	NOUN
taxlaw-8368	857	8	?	?	PUNCT
taxlaw-8368	858	1	world	world	PROPN
taxlaw-8368	858	2	atlas	atlas	PROPN
taxlaw-8368	858	3	,	,	PUNCT
taxlaw-8368	858	4	https://www.worldatlas.com/articles/the-american-food-giant-the-largest-exporter-of-food-in-theworld.html	https://www.worldatlas.com/articles/the-american-food-giant-the-largest-exporter-of-food-in-theworld.html	PUNCT
taxlaw-8368	859	1	[	[	X
taxlaw-8368	859	2	https://perma.cc/ht5g-nawf	https://perma.cc/ht5g-nawf	X
taxlaw-8368	859	3	]	]	PUNCT
taxlaw-8368	859	4	.	.	PUNCT
taxlaw-8368	859	5	207	207	NUM
taxlaw-8368	859	6	global	global	ADJ
taxlaw-8368	859	7	issues	issue	NOUN
taxlaw-8368	859	8	,	,	PUNCT
taxlaw-8368	859	9	food	food	NOUN
taxlaw-8368	859	10	,	,	PUNCT
taxlaw-8368	859	11	un	un	PROPN
taxlaw-8368	859	12	,	,	PUNCT
taxlaw-8368	859	13	https://www.un.org/en/sections/issues-depth/food/index.html	https://www.un.org/en/sections/issues-depth/food/index.html	PUNCT
taxlaw-8368	860	1	[	[	X
taxlaw-8368	860	2	https://perma.cc/9tbm-lrkp	https://perma.cc/9tbm-lrkp	X
taxlaw-8368	860	3	]	]	X
taxlaw-8368	860	4	(	(	PUNCT
taxlaw-8368	860	5	last	last	ADV
taxlaw-8368	860	6	visited	visit	VERB
taxlaw-8368	860	7	july	july	PROPN
taxlaw-8368	860	8	10	10	NUM
taxlaw-8368	860	9	,	,	PUNCT
taxlaw-8368	860	10	2020	2020	NUM
taxlaw-8368	860	11	)	)	PUNCT
taxlaw-8368	860	12	(	(	PUNCT
taxlaw-8368	860	13	estimating	estimate	VERB
taxlaw-8368	860	14	821	821	NUM
taxlaw-8368	860	15	million	million	NUM
taxlaw-8368	860	16	people	people	NOUN
taxlaw-8368	860	17	suffering	suffer	VERB
taxlaw-8368	860	18	from	from	ADP
taxlaw-8368	860	19	hunger	hunger	NOUN
taxlaw-8368	860	20	in	in	ADP
taxlaw-8368	860	21	2018	2018	NUM
taxlaw-8368	860	22	)	)	PUNCT
taxlaw-8368	860	23	.	.	PUNCT
taxlaw-8368	861	1	208	208	NUM
taxlaw-8368	861	2	the	the	DET
taxlaw-8368	861	3	world	world	NOUN
taxlaw-8368	861	4	counts	count	VERB
taxlaw-8368	861	5	estimates	estimate	VERB
taxlaw-8368	861	6	that	that	SCONJ
taxlaw-8368	861	7	9	9	NUM
taxlaw-8368	861	8	million	million	NUM
taxlaw-8368	861	9	people	people	NOUN
taxlaw-8368	861	10	die	die	VERB
taxlaw-8368	861	11	each	each	DET
taxlaw-8368	861	12	year	year	NOUN
taxlaw-8368	861	13	from	from	ADP
taxlaw-8368	861	14	starvation	starvation	NOUN
taxlaw-8368	861	15	.	.	PUNCT
taxlaw-8368	862	1	people	people	NOUN
taxlaw-8368	862	2	who	who	PRON
taxlaw-8368	862	3	died	die	VERB
taxlaw-8368	862	4	from	from	ADP
taxlaw-8368	862	5	hunger	hunger	NOUN
taxlaw-8368	862	6	,	,	PUNCT
taxlaw-8368	862	7	world	world	NOUN
taxlaw-8368	862	8	counts	count	NOUN
taxlaw-8368	862	9	,	,	PUNCT
taxlaw-8368	862	10	https://www.theworldcounts.com/challenges/people-andpoverty/hunger-and-obesity/how-many-people-die-from-hunger-each-year	https://www.theworldcounts.com/challenges/people-andpoverty/hunger-and-obesity/how-many-people-die-from-hunger-each-year	PROPN
taxlaw-8368	863	1	[	[	X
taxlaw-8368	863	2	https://perma.cc/u9dg-qtys	https://perma.cc/u9dg-qtys	X
taxlaw-8368	863	3	]	]	X
taxlaw-8368	863	4	(	(	PUNCT
taxlaw-8368	863	5	last	last	ADV
taxlaw-8368	863	6	visited	visit	VERB
taxlaw-8368	863	7	july	july	PROPN
taxlaw-8368	863	8	10	10	NUM
taxlaw-8368	863	9	,	,	PUNCT
taxlaw-8368	863	10	2020	2020	NUM
taxlaw-8368	863	11	)	)	PUNCT
taxlaw-8368	863	12	.	.	PUNCT
taxlaw-8368	864	1	in	in	ADP
taxlaw-8368	864	2	2015	2015	NUM
taxlaw-8368	864	3	,	,	PUNCT
taxlaw-8368	864	4	it	it	PRON
taxlaw-8368	864	5	was	be	AUX
taxlaw-8368	864	6	estimated	estimate	VERB
taxlaw-8368	864	7	that	that	SCONJ
taxlaw-8368	864	8	10	10	NUM
taxlaw-8368	864	9	%	%	NOUN
taxlaw-8368	864	10	of	of	ADP
taxlaw-8368	864	11	the	the	DET
taxlaw-8368	864	12	worldwide	worldwide	ADJ
taxlaw-8368	864	13	population	population	NOUN
taxlaw-8368	864	14	were	be	AUX
taxlaw-8368	864	15	living	live	VERB
taxlaw-8368	864	16	in	in	ADP
taxlaw-8368	864	17	conditions	condition	NOUN
taxlaw-8368	864	18	of	of	ADP
taxlaw-8368	864	19	extreme	extreme	ADJ
taxlaw-8368	864	20	poverty	poverty	NOUN
taxlaw-8368	864	21	.	.	PUNCT
taxlaw-8368	865	1	decline	decline	NOUN
taxlaw-8368	865	2	of	of	ADP
taxlaw-8368	865	3	global	global	ADJ
taxlaw-8368	865	4	extreme	extreme	ADJ
taxlaw-8368	865	5	poverty	poverty	NOUN
taxlaw-8368	865	6	continues	continue	VERB
taxlaw-8368	865	7	but	but	CCONJ
taxlaw-8368	865	8	has	have	AUX
taxlaw-8368	865	9	slowed	slow	VERB
taxlaw-8368	865	10	:	:	PUNCT
taxlaw-8368	865	11	world	world	PROPN
taxlaw-8368	865	12	bank	bank	PROPN
taxlaw-8368	865	13	,	,	PUNCT
taxlaw-8368	865	14	the	the	DET
taxlaw-8368	865	15	world	world	PROPN
taxlaw-8368	865	16	bank	bank	PROPN
taxlaw-8368	865	17	(	(	PUNCT
taxlaw-8368	865	18	sept	sept	PROPN
taxlaw-8368	865	19	.	.	PROPN
taxlaw-8368	865	20	19	19	NUM
taxlaw-8368	865	21	,	,	PUNCT
taxlaw-8368	865	22	2018	2018	NUM
taxlaw-8368	865	23	)	)	PUNCT
taxlaw-8368	865	24	,	,	PUNCT
taxlaw-8368	865	25	https://www.worldbank.org/en/news/press-release/2018/09/19/decline-of-global-extreme-povertycontinues-but-has-slowed-world-bank	https://www.worldbank.org/en/news/press-release/2018/09/19/decline-of-global-extreme-povertycontinues-but-has-slowed-world-bank	VERB
taxlaw-8368	866	1	[	[	X
taxlaw-8368	866	2	https://perma.cc/77g5-ataa	https://perma.cc/77g5-ataa	X
taxlaw-8368	866	3	]	]	PUNCT
taxlaw-8368	866	4	.	.	PUNCT
taxlaw-8368	867	1	2021	2021	NUM
taxlaw-8368	867	2	]	]	PUNCT
taxlaw-8368	867	3	uniform	uniform	ADJ
taxlaw-8368	867	4	international	international	ADJ
taxlaw-8368	867	5	tax	tax	NOUN
taxlaw-8368	867	6	collection	collection	NOUN
taxlaw-8368	867	7	and	and	CCONJ
taxlaw-8368	867	8	distribution	distribution	NOUN
taxlaw-8368	867	9	159	159	NUM
taxlaw-8368	867	10	poverty	poverty	NOUN
taxlaw-8368	867	11	in	in	ADP
taxlaw-8368	867	12	the	the	DET
taxlaw-8368	867	13	oecd	oecd	PROPN
taxlaw-8368	867	14	countries	country	NOUN
taxlaw-8368	867	15	is	be	AUX
taxlaw-8368	867	16	relative.209	relative.209	NOUN
taxlaw-8368	867	17	relative	relative	ADJ
taxlaw-8368	867	18	to	to	ADP
taxlaw-8368	867	19	many	many	ADJ
taxlaw-8368	867	20	in	in	ADP
taxlaw-8368	867	21	the	the	DET
taxlaw-8368	867	22	developed	develop	VERB
taxlaw-8368	867	23	countries	country	NOUN
taxlaw-8368	867	24	’	’	PART
taxlaw-8368	867	25	societies	society	NOUN
taxlaw-8368	867	26	or	or	CCONJ
taxlaw-8368	867	27	the	the	DET
taxlaw-8368	867	28	oecd	oecd	PROPN
taxlaw-8368	867	29	states	state	NOUN
taxlaw-8368	867	30	in	in	ADP
taxlaw-8368	867	31	general	general	ADJ
taxlaw-8368	867	32	,	,	PUNCT
taxlaw-8368	867	33	some	some	DET
taxlaw-8368	867	34	residents	resident	NOUN
taxlaw-8368	867	35	have	have	VERB
taxlaw-8368	867	36	little	little	ADJ
taxlaw-8368	867	37	wealth	wealth	NOUN
taxlaw-8368	867	38	and	and	CCONJ
taxlaw-8368	867	39	suffer	suffer	VERB
taxlaw-8368	867	40	by	by	ADP
taxlaw-8368	867	41	comparison	comparison	NOUN
taxlaw-8368	867	42	with	with	ADP
taxlaw-8368	867	43	those	those	PRON
taxlaw-8368	867	44	who	who	PRON
taxlaw-8368	867	45	are	be	AUX
taxlaw-8368	867	46	affluent	affluent	ADJ
taxlaw-8368	867	47	.	.	PUNCT
taxlaw-8368	868	1	but	but	CCONJ
taxlaw-8368	868	2	poverty	poverty	NOUN
taxlaw-8368	868	3	in	in	ADP
taxlaw-8368	868	4	the	the	DET
taxlaw-8368	868	5	developed	developed	ADJ
taxlaw-8368	868	6	world	world	NOUN
taxlaw-8368	868	7	is	be	AUX
taxlaw-8368	868	8	not	not	PART
taxlaw-8368	868	9	absolute	absolute	ADJ
taxlaw-8368	868	10	.	.	PUNCT
taxlaw-8368	869	1	210	210	NUM
taxlaw-8368	869	2	like	like	ADP
taxlaw-8368	869	3	the	the	DET
taxlaw-8368	869	4	u.s	u.s	PROPN
taxlaw-8368	869	5	.	.	PROPN
taxlaw-8368	869	6	,	,	PUNCT
taxlaw-8368	869	7	each	each	PRON
taxlaw-8368	869	8	of	of	ADP
taxlaw-8368	869	9	the	the	DET
taxlaw-8368	869	10	oecd	oecd	PROPN
taxlaw-8368	869	11	countries	country	NOUN
taxlaw-8368	869	12	probably	probably	ADV
taxlaw-8368	869	13	has	have	VERB
taxlaw-8368	869	14	adequate	adequate	ADJ
taxlaw-8368	869	15	resources	resource	NOUN
taxlaw-8368	869	16	to	to	PART
taxlaw-8368	869	17	eliminate	eliminate	VERB
taxlaw-8368	869	18	the	the	DET
taxlaw-8368	869	19	relative	relative	ADJ
taxlaw-8368	869	20	poverty	poverty	NOUN
taxlaw-8368	869	21	in	in	ADP
taxlaw-8368	869	22	that	that	DET
taxlaw-8368	869	23	oecd	oecd	PROPN
taxlaw-8368	869	24	country	country	NOUN
taxlaw-8368	869	25	by	by	ADP
taxlaw-8368	869	26	redeploying	redeploy	VERB
taxlaw-8368	869	27	existing	exist	VERB
taxlaw-8368	869	28	resources	resource	NOUN
taxlaw-8368	869	29	,	,	PUNCT
taxlaw-8368	869	30	without	without	ADP
taxlaw-8368	869	31	receiving	receive	VERB
taxlaw-8368	869	32	additional	additional	ADJ
taxlaw-8368	869	33	tax	tax	NOUN
taxlaw-8368	869	34	revenue	revenue	NOUN
taxlaw-8368	869	35	from	from	ADP
taxlaw-8368	869	36	mnes	mne	NOUN
taxlaw-8368	869	37	.	.	PUNCT
taxlaw-8368	870	1	many	many	ADJ
taxlaw-8368	870	2	less	less	ADJ
taxlaw-8368	870	3	developed	develop	VERB
taxlaw-8368	870	4	countries	country	NOUN
taxlaw-8368	870	5	could	could	AUX
taxlaw-8368	870	6	not	not	PART
taxlaw-8368	870	7	address	address	VERB
taxlaw-8368	870	8	the	the	DET
taxlaw-8368	870	9	poverty	poverty	NOUN
taxlaw-8368	870	10	they	they	PRON
taxlaw-8368	870	11	have	have	VERB
taxlaw-8368	870	12	without	without	ADP
taxlaw-8368	870	13	substantial	substantial	ADJ
taxlaw-8368	870	14	assistance	assistance	NOUN
taxlaw-8368	870	15	from	from	ADP
taxlaw-8368	870	16	the	the	DET
taxlaw-8368	870	17	affluent	affluent	ADJ
taxlaw-8368	870	18	countries	country	NOUN
taxlaw-8368	870	19	,	,	PUNCT
taxlaw-8368	870	20	but	but	CCONJ
taxlaw-8368	870	21	the	the	DET
taxlaw-8368	870	22	affluent	affluent	ADJ
taxlaw-8368	870	23	countries	country	NOUN
taxlaw-8368	870	24	have	have	AUX
taxlaw-8368	870	25	offered	offer	VERB
taxlaw-8368	870	26	only	only	ADV
taxlaw-8368	870	27	nominal	nominal	ADJ
taxlaw-8368	870	28	aid	aid	NOUN
taxlaw-8368	870	29	relative	relative	ADJ
taxlaw-8368	870	30	to	to	ADP
taxlaw-8368	870	31	their	their	PRON
taxlaw-8368	870	32	gross	gross	ADJ
taxlaw-8368	870	33	national	national	ADJ
taxlaw-8368	870	34	incomes211	incomes211	PROPN
taxlaw-8368	870	35	and	and	CCONJ
taxlaw-8368	870	36	national	national	ADJ
taxlaw-8368	870	37	budgets	budget	NOUN
taxlaw-8368	870	38	.	.	PUNCT
taxlaw-8368	871	1	most	most	ADJ
taxlaw-8368	871	2	devote	devote	VERB
taxlaw-8368	871	3	less	less	ADJ
taxlaw-8368	871	4	than	than	ADP
taxlaw-8368	871	5	one	one	NUM
taxlaw-8368	871	6	percent	percent	NOUN
taxlaw-8368	871	7	of	of	ADP
taxlaw-8368	871	8	their	their	PRON
taxlaw-8368	871	9	gross	gross	ADJ
taxlaw-8368	871	10	national	national	ADJ
taxlaw-8368	871	11	income	income	NOUN
taxlaw-8368	871	12	to	to	ADP
taxlaw-8368	871	13	international	international	ADJ
taxlaw-8368	871	14	development	development	NOUN
taxlaw-8368	871	15	to	to	PART
taxlaw-8368	871	16	provide	provide	VERB
taxlaw-8368	871	17	relief	relief	NOUN
taxlaw-8368	871	18	from	from	ADP
taxlaw-8368	871	19	poverty.212	poverty.212	NOUN
taxlaw-8368	871	20	under	under	ADP
taxlaw-8368	871	21	such	such	ADJ
taxlaw-8368	871	22	circumstances	circumstance	NOUN
taxlaw-8368	871	23	,	,	PUNCT
taxlaw-8368	871	24	private	private	ADJ
taxlaw-8368	871	25	,	,	PUNCT
taxlaw-8368	871	26	altruistic	altruistic	ADJ
taxlaw-8368	871	27	actors	actor	NOUN
taxlaw-8368	871	28	such	such	ADJ
taxlaw-8368	871	29	as	as	ADP
taxlaw-8368	871	30	bill	bill	NOUN
taxlaw-8368	871	31	and	and	CCONJ
taxlaw-8368	871	32	melinda	melinda	PROPN
taxlaw-8368	871	33	gates	gates	PROPN
taxlaw-8368	871	34	through	through	ADP
taxlaw-8368	871	35	their	their	PRON
taxlaw-8368	871	36	foundation213	foundation213	PROPN
taxlaw-8368	871	37	and	and	CCONJ
taxlaw-8368	871	38	business	business	NOUN
taxlaw-8368	871	39	interests	interest	NOUN
taxlaw-8368	871	40	wanting	want	VERB
taxlaw-8368	871	41	natural	natural	ADJ
taxlaw-8368	871	42	resources	resource	NOUN
taxlaw-8368	871	43	or	or	CCONJ
taxlaw-8368	871	44	inexpensive	inexpensive	ADJ
taxlaw-8368	871	45	labor	labor	NOUN
taxlaw-8368	871	46	drive	drive	VERB
taxlaw-8368	871	47	development	development	NOUN
taxlaw-8368	871	48	in	in	ADP
taxlaw-8368	871	49	nations	nation	NOUN
taxlaw-8368	871	50	suffering	suffer	VERB
taxlaw-8368	871	51	much	much	ADJ
taxlaw-8368	871	52	absolute	absolute	ADJ
taxlaw-8368	871	53	poverty.214	poverty.214	NOUN
taxlaw-8368	871	54	a	a	DET
taxlaw-8368	871	55	non	non	ADJ
taxlaw-8368	871	56	-	-	ADJ
taxlaw-8368	871	57	affluent	affluent	ADJ
taxlaw-8368	871	58	country	country	NOUN
taxlaw-8368	871	59	might	might	AUX
taxlaw-8368	871	60	seize	seize	VERB
taxlaw-8368	871	61	the	the	DET
taxlaw-8368	871	62	opportunity	opportunity	NOUN
taxlaw-8368	871	63	for	for	ADP
taxlaw-8368	871	64	private	private	ADJ
taxlaw-8368	871	65	,	,	PUNCT
taxlaw-8368	871	66	inbound	inbound	ADJ
taxlaw-8368	871	67	investment	investment	NOUN
taxlaw-8368	871	68	by	by	ADP
taxlaw-8368	871	69	supplementing	supplement	VERB
taxlaw-8368	871	70	the	the	DET
taxlaw-8368	871	71	competitive	competitive	ADJ
taxlaw-8368	871	72	advantage	advantage	NOUN
taxlaw-8368	871	73	of	of	ADP
taxlaw-8368	871	74	local	local	ADJ
taxlaw-8368	871	75	low	low	ADJ
taxlaw-8368	871	76	-	-	PUNCT
taxlaw-8368	871	77	cost	cost	NOUN
taxlaw-8368	871	78	labor	labor	NOUN
taxlaw-8368	871	79	with	with	ADP
taxlaw-8368	871	80	an	an	DET
taxlaw-8368	871	81	agreement	agreement	NOUN
taxlaw-8368	871	82	not	not	PART
taxlaw-8368	871	83	to	to	PART
taxlaw-8368	871	84	tax	tax	VERB
taxlaw-8368	871	85	the	the	DET
taxlaw-8368	871	86	investment	investment	NOUN
taxlaw-8368	871	87	capital	capital	NOUN
taxlaw-8368	871	88	or	or	CCONJ
taxlaw-8368	871	89	the	the	DET
taxlaw-8368	871	90	earnings	earning	NOUN
taxlaw-8368	871	91	from	from	ADP
taxlaw-8368	871	92	that	that	DET
taxlaw-8368	871	93	investment	investment	NOUN
taxlaw-8368	871	94	.	.	PUNCT
taxlaw-8368	872	1	zero	zero	NUM
taxlaw-8368	872	2	tax	tax	NOUN
taxlaw-8368	872	3	,	,	PUNCT
taxlaw-8368	872	4	perhaps	perhaps	ADV
taxlaw-8368	872	5	accompanied	accompany	VERB
taxlaw-8368	872	6	by	by	ADP
taxlaw-8368	872	7	other	other	ADJ
taxlaw-8368	872	8	investment	investment	NOUN
taxlaw-8368	872	9	incentives	incentive	NOUN
taxlaw-8368	872	10	,	,	PUNCT
taxlaw-8368	872	11	may	may	AUX
taxlaw-8368	872	12	provide	provide	VERB
taxlaw-8368	872	13	the	the	DET
taxlaw-8368	872	14	nudge	nudge	NOUN
taxlaw-8368	872	15	to	to	ADP
taxlaw-8368	872	16	the	the	DET
taxlaw-8368	872	17	international	international	ADJ
taxlaw-8368	872	18	investor	investor	NOUN
taxlaw-8368	872	19	to	to	PART
taxlaw-8368	872	20	invest	invest	VERB
taxlaw-8368	872	21	in	in	ADP
taxlaw-8368	872	22	that	that	DET
taxlaw-8368	872	23	non	non	ADJ
taxlaw-8368	872	24	-	-	ADJ
taxlaw-8368	872	25	affluent	affluent	ADJ
taxlaw-8368	872	26	country	country	NOUN
taxlaw-8368	872	27	rather	rather	ADV
taxlaw-8368	872	28	than	than	ADP
taxlaw-8368	872	29	another	another	DET
taxlaw-8368	872	30	non	non	ADJ
taxlaw-8368	872	31	-	-	ADJ
taxlaw-8368	872	32	affluent	affluent	ADJ
taxlaw-8368	872	33	jurisdiction	jurisdiction	NOUN
taxlaw-8368	872	34	that	that	PRON
taxlaw-8368	872	35	does	do	AUX
taxlaw-8368	872	36	not	not	PART
taxlaw-8368	872	37	offer	offer	VERB
taxlaw-8368	872	38	exemption	exemption	NOUN
taxlaw-8368	872	39	from	from	ADP
taxlaw-8368	872	40	local	local	ADJ
taxlaw-8368	872	41	taxation	taxation	NOUN
taxlaw-8368	872	42	.	.	PUNCT
taxlaw-8368	873	1	if	if	SCONJ
taxlaw-8368	873	2	taxing	tax	VERB
taxlaw-8368	873	3	the	the	DET
taxlaw-8368	873	4	mne	mne	NOUN
taxlaw-8368	873	5	might	might	AUX
taxlaw-8368	873	6	cause	cause	VERB
taxlaw-8368	873	7	the	the	DET
taxlaw-8368	873	8	mne	mne	PROPN
taxlaw-8368	873	9	to	to	PART
taxlaw-8368	873	10	take	take	VERB
taxlaw-8368	873	11	its	its	PRON
taxlaw-8368	873	12	investment	investment	NOUN
taxlaw-8368	873	13	capital	capital	NOUN
taxlaw-8368	873	14	to	to	ADP
taxlaw-8368	873	15	another	another	DET
taxlaw-8368	873	16	non	non	ADJ
taxlaw-8368	873	17	-	-	ADJ
taxlaw-8368	873	18	affluent	affluent	ADJ
taxlaw-8368	873	19	country	country	NOUN
taxlaw-8368	873	20	offering	offer	VERB
taxlaw-8368	873	21	lower	low	ADJ
taxlaw-8368	873	22	taxes	taxis	NOUN
taxlaw-8368	873	23	or	or	CCONJ
taxlaw-8368	873	24	no	no	DET
taxlaw-8368	873	25	tax	tax	NOUN
taxlaw-8368	873	26	,	,	PUNCT
taxlaw-8368	873	27	relinquishing	relinquish	VERB
taxlaw-8368	873	28	the	the	DET
taxlaw-8368	873	29	potential	potential	ADJ
taxlaw-8368	873	30	tax	tax	NOUN
taxlaw-8368	873	31	revenue	revenue	NOUN
taxlaw-8368	873	32	seems	seem	VERB
taxlaw-8368	873	33	like	like	ADP
taxlaw-8368	873	34	an	an	DET
taxlaw-8368	873	35	easy	easy	ADJ
taxlaw-8368	873	36	choice	choice	NOUN
taxlaw-8368	873	37	.	.	PUNCT
taxlaw-8368	874	1	despite	despite	SCONJ
taxlaw-8368	874	2	their	their	PRON
taxlaw-8368	874	3	exploitation	exploitation	NOUN
taxlaw-8368	874	4	by	by	ADP
taxlaw-8368	874	5	low	low	ADJ
taxlaw-8368	874	6	wages	wage	NOUN
taxlaw-8368	874	7	,	,	PUNCT
taxlaw-8368	874	8	such	such	ADJ
taxlaw-8368	874	9	low	low	ADJ
taxlaw-8368	874	10	wage	wage	NOUN
taxlaw-8368	874	11	employment	employment	NOUN
taxlaw-8368	874	12	for	for	ADP
taxlaw-8368	874	13	residents	resident	NOUN
taxlaw-8368	874	14	alleviates	alleviate	VERB
taxlaw-8368	874	15	the	the	DET
taxlaw-8368	874	16	absolute	absolute	ADJ
taxlaw-8368	874	17	poverty	poverty	NOUN
taxlaw-8368	874	18	from	from	ADP
taxlaw-8368	874	19	which	which	PRON
taxlaw-8368	874	20	those	those	DET
taxlaw-8368	874	21	newly	newly	ADV
taxlaw-8368	874	22	employed	employ	VERB
taxlaw-8368	874	23	residents	resident	NOUN
taxlaw-8368	874	24	previously	previously	ADV
taxlaw-8368	874	25	may	may	AUX
taxlaw-8368	874	26	have	have	AUX
taxlaw-8368	874	27	suffered.215	suffered.215	VERB
taxlaw-8368	874	28	if	if	SCONJ
taxlaw-8368	874	29	child	child	NOUN
taxlaw-8368	874	30	labor	labor	NOUN
taxlaw-8368	874	31	best	well	ADV
taxlaw-8368	874	32	meets	meet	VERB
taxlaw-8368	874	33	the	the	DET
taxlaw-8368	874	34	international	international	ADJ
taxlaw-8368	874	35	concern	concern	NOUN
taxlaw-8368	874	36	’s	’s	PART
taxlaw-8368	874	37	labor	labor	NOUN
taxlaw-8368	874	38	requirements	requirement	NOUN
taxlaw-8368	874	39	,	,	PUNCT
taxlaw-8368	874	40	children	child	NOUN
taxlaw-8368	874	41	often	often	ADV
taxlaw-8368	874	42	work	work	VERB
taxlaw-8368	874	43	,	,	PUNCT
taxlaw-8368	874	44	209	209	NUM
taxlaw-8368	874	45	see	see	VERB
taxlaw-8368	874	46	koen	koen	PROPN
taxlaw-8368	874	47	caminada	caminada	PROPN
taxlaw-8368	874	48	et	et	PROPN
taxlaw-8368	874	49	al	al	PROPN
taxlaw-8368	874	50	.	.	PROPN
taxlaw-8368	874	51	,	,	PUNCT
taxlaw-8368	874	52	social	social	ADJ
taxlaw-8368	874	53	income	income	NOUN
taxlaw-8368	874	54	transfers	transfer	NOUN
taxlaw-8368	874	55	and	and	CCONJ
taxlaw-8368	874	56	poverty	poverty	NOUN
taxlaw-8368	874	57	:	:	PUNCT
taxlaw-8368	874	58	a	a	DET
taxlaw-8368	874	59	cross‐country	cross‐country	NOUN
taxlaw-8368	874	60	analysis	analysis	NOUN
taxlaw-8368	874	61	for	for	ADP
taxlaw-8368	874	62	oecd	oecd	PROPN
taxlaw-8368	874	63	countries	country	NOUN
taxlaw-8368	874	64	,	,	PUNCT
taxlaw-8368	874	65	int’l	int’l	ADJ
taxlaw-8368	874	66	j.	j.	PROPN
taxlaw-8368	874	67	soc	soc	PROPN
taxlaw-8368	874	68	.	.	PUNCT
taxlaw-8368	875	1	welfare	welfare	NOUN
taxlaw-8368	875	2	(	(	PUNCT
taxlaw-8368	875	3	apr	apr	PROPN
taxlaw-8368	875	4	.	.	PROPN
taxlaw-8368	875	5	2012	2012	NUM
taxlaw-8368	875	6	)	)	PUNCT
taxlaw-8368	875	7	,	,	PUNCT
taxlaw-8368	875	8	https://www.researchgate.net/publication/227690060_social_income_transfers_and_poverty_a_cr	https://www.researchgate.net/publication/227690060_social_income_transfers_and_poverty_a_cr	PROPN
taxlaw-8368	875	9	oss	oss	PROPN
taxlaw-8368	875	10	-	-	PUNCT
taxlaw-8368	875	11	country_analysis_for_oecd_countries	country_analysis_for_oecd_countrie	NOUN
taxlaw-8368	876	1	[	[	X
taxlaw-8368	876	2	https://perma.cc/zbq4-fdbg	https://perma.cc/zbq4-fdbg	X
taxlaw-8368	876	3	]	]	PUNCT
taxlaw-8368	876	4	.	.	PUNCT
taxlaw-8368	877	1	210	210	NUM
taxlaw-8368	877	2	brassey	brassey	NOUN
taxlaw-8368	877	3	&	&	CCONJ
taxlaw-8368	877	4	ordower	ordower	PROPN
taxlaw-8368	877	5	,	,	PUNCT
taxlaw-8368	877	6	supra	supra	PROPN
taxlaw-8368	877	7	note	note	NOUN
taxlaw-8368	877	8	37	37	NUM
taxlaw-8368	877	9	,	,	PUNCT
taxlaw-8368	877	10	at	at	ADP
taxlaw-8368	877	11	104	104	NUM
taxlaw-8368	877	12	.	.	PUNCT
taxlaw-8368	878	1	211	211	NUM
taxlaw-8368	878	2	see	see	VERB
taxlaw-8368	878	3	gross	gross	ADJ
taxlaw-8368	878	4	national	national	ADJ
taxlaw-8368	878	5	income	income	NOUN
taxlaw-8368	878	6	data	data	PROPN
taxlaw-8368	878	7	,	,	PUNCT
taxlaw-8368	878	8	oecd	oecd	PROPN
taxlaw-8368	878	9	,	,	PUNCT
taxlaw-8368	878	10	https://data.oecd.org/natincome/grossnational-income.htm	https://data.oecd.org/natincome/grossnational-income.htm	PROPN
taxlaw-8368	879	1	[	[	X
taxlaw-8368	879	2	https://perma.cc/q7px-y22d	https://perma.cc/q7px-y22d	X
taxlaw-8368	879	3	]	]	X
taxlaw-8368	879	4	(	(	PUNCT
taxlaw-8368	879	5	last	last	ADV
taxlaw-8368	879	6	visited	visit	VERB
taxlaw-8368	879	7	july	july	PROPN
taxlaw-8368	879	8	10	10	NUM
taxlaw-8368	879	9	,	,	PUNCT
taxlaw-8368	879	10	2020	2020	NUM
taxlaw-8368	879	11	)	)	PUNCT
taxlaw-8368	879	12	(	(	PUNCT
taxlaw-8368	879	13	“	"	PUNCT
taxlaw-8368	879	14	gross	gross	ADJ
taxlaw-8368	879	15	national	national	ADJ
taxlaw-8368	879	16	income	income	NOUN
taxlaw-8368	879	17	(	(	PUNCT
taxlaw-8368	879	18	gni	gni	NOUN
taxlaw-8368	879	19	)	)	PUNCT
taxlaw-8368	879	20	is	be	AUX
taxlaw-8368	879	21	defined	define	VERB
taxlaw-8368	879	22	as	as	ADP
taxlaw-8368	879	23	gross	gross	ADJ
taxlaw-8368	879	24	domestic	domestic	ADJ
taxlaw-8368	879	25	product	product	NOUN
taxlaw-8368	879	26	,	,	PUNCT
taxlaw-8368	879	27	plus	plus	CCONJ
taxlaw-8368	879	28	net	net	ADJ
taxlaw-8368	879	29	receipts	receipt	NOUN
taxlaw-8368	879	30	from	from	ADP
taxlaw-8368	879	31	abroad	abroad	ADV
taxlaw-8368	879	32	of	of	ADP
taxlaw-8368	879	33	compensation	compensation	NOUN
taxlaw-8368	879	34	of	of	ADP
taxlaw-8368	879	35	employees	employee	NOUN
taxlaw-8368	879	36	,	,	PUNCT
taxlaw-8368	879	37	property	property	NOUN
taxlaw-8368	879	38	income	income	NOUN
taxlaw-8368	879	39	and	and	CCONJ
taxlaw-8368	879	40	net	net	ADJ
taxlaw-8368	879	41	taxes	taxis	NOUN
taxlaw-8368	879	42	less	less	ADJ
taxlaw-8368	879	43	subsidies	subsidy	NOUN
taxlaw-8368	879	44	on	on	ADP
taxlaw-8368	879	45	production	production	NOUN
taxlaw-8368	879	46	.	.	PUNCT
taxlaw-8368	879	47	”	"	PUNCT
taxlaw-8368	879	48	)	)	PUNCT
taxlaw-8368	879	49	.	.	PUNCT
taxlaw-8368	880	1	212	212	NUM
taxlaw-8368	880	2	official	official	ADJ
taxlaw-8368	880	3	development	development	NOUN
taxlaw-8368	880	4	assistance	assistance	NOUN
taxlaw-8368	880	5	as	as	ADP
taxlaw-8368	880	6	a	a	DET
taxlaw-8368	880	7	percentage	percentage	NOUN
taxlaw-8368	880	8	of	of	ADP
taxlaw-8368	880	9	gross	gross	ADJ
taxlaw-8368	880	10	national	national	ADJ
taxlaw-8368	880	11	income	income	NOUN
taxlaw-8368	880	12	(	(	PUNCT
taxlaw-8368	880	13	gni	gni	PROPN
taxlaw-8368	880	14	):	):	PUNCT
taxlaw-8368	880	15	net	net	ADJ
taxlaw-8368	880	16	disbursement	disbursement	NOUN
taxlaw-8368	880	17	,	,	PUNCT
taxlaw-8368	880	18	all	all	DET
taxlaw-8368	880	19	donors	donor	NOUN
taxlaw-8368	880	20	,	,	PUNCT
taxlaw-8368	880	21	oecd	oecd	PROPN
taxlaw-8368	880	22	international	international	PROPN
taxlaw-8368	880	23	development	development	PROPN
taxlaw-8368	880	24	statistics	statistic	NOUN
taxlaw-8368	880	25	,	,	PUNCT
taxlaw-8368	880	26	volume	volume	NOUN
taxlaw-8368	880	27	2018	2018	NUM
taxlaw-8368	880	28	issue	issue	NOUN
taxlaw-8368	880	29	1	1	NUM
taxlaw-8368	880	30	,	,	PUNCT
taxlaw-8368	880	31	oecd	oecd	PROPN
taxlaw-8368	880	32	(	(	PUNCT
taxlaw-8368	880	33	2019	2019	NUM
taxlaw-8368	880	34	)	)	PUNCT
taxlaw-8368	880	35	,	,	PUNCT
taxlaw-8368	880	36	https://doi.org/10.1787/dev-v2018-1-table3-en	https://doi.org/10.1787/dev-v2018-1-table3-en	PROPN
taxlaw-8368	880	37	[	[	X
taxlaw-8368	880	38	https://perma.cc/9hz9-rwna	https://perma.cc/9hz9-rwna	X
taxlaw-8368	880	39	]	]	X
taxlaw-8368	880	40	(	(	PUNCT
taxlaw-8368	880	41	last	last	ADV
taxlaw-8368	880	42	visited	visit	VERB
taxlaw-8368	880	43	jun	jun	PROPN
taxlaw-8368	880	44	.	.	PROPN
taxlaw-8368	880	45	16	16	NUM
taxlaw-8368	880	46	,	,	PUNCT
taxlaw-8368	880	47	2020	2020	NUM
taxlaw-8368	880	48	)	)	PUNCT
taxlaw-8368	880	49	.	.	PUNCT
taxlaw-8368	881	1	213	213	NUM
taxlaw-8368	881	2	foundation	foundation	NOUN
taxlaw-8368	881	3	fact	fact	NOUN
taxlaw-8368	881	4	sheet	sheet	NOUN
taxlaw-8368	881	5	,	,	PUNCT
taxlaw-8368	881	6	bill	bill	PROPN
taxlaw-8368	881	7	&	&	CCONJ
taxlaw-8368	881	8	melinda	melinda	PROPN
taxlaw-8368	881	9	gates	gates	PROPN
taxlaw-8368	881	10	found	find	VERB
taxlaw-8368	881	11	.	.	PUNCT
taxlaw-8368	881	12	,	,	PUNCT
taxlaw-8368	881	13	https://www.gatesfoundation.org/who-we-are/general-information/foundation-factsheet	https://www.gatesfoundation.org/who-we-are/general-information/foundation-factsheet	PUNCT
taxlaw-8368	882	1	[	[	X
taxlaw-8368	882	2	https://	https://	NOUN
taxlaw-8368	882	3	perma.cc/h7nf-xa6z	perma.cc/h7nf-xa6z	VERB
taxlaw-8368	882	4	]	]	PUNCT
taxlaw-8368	882	5	(	(	PUNCT
taxlaw-8368	882	6	last	last	ADV
taxlaw-8368	882	7	visited	visit	VERB
taxlaw-8368	882	8	july	july	PROPN
taxlaw-8368	882	9	10	10	NUM
taxlaw-8368	882	10	,	,	PUNCT
taxlaw-8368	882	11	2020	2020	NUM
taxlaw-8368	882	12	)	)	PUNCT
taxlaw-8368	882	13	.	.	PUNCT
taxlaw-8368	883	1	214	214	NUM
taxlaw-8368	883	2	fashion	fashion	NOUN
taxlaw-8368	883	3	victimsthe	victimsthe	PRON
taxlaw-8368	883	4	facts	fact	NOUN
taxlaw-8368	883	5	,	,	PUNCT
taxlaw-8368	883	6	war	war	NOUN
taxlaw-8368	883	7	on	on	ADP
taxlaw-8368	883	8	want	want	NOUN
taxlaw-8368	883	9	,	,	PUNCT
taxlaw-8368	883	10	https://waronwant.org/fashion-victimsfacts	https://waronwant.org/fashion-victimsfact	NOUN
taxlaw-8368	884	1	[	[	X
taxlaw-8368	884	2	https://perma.cc/uc2h-pk8e	https://perma.cc/uc2h-pk8e	X
taxlaw-8368	884	3	]	]	X
taxlaw-8368	884	4	(	(	PUNCT
taxlaw-8368	884	5	last	last	ADV
taxlaw-8368	884	6	visited	visit	VERB
taxlaw-8368	884	7	july	july	PROPN
taxlaw-8368	884	8	10	10	NUM
taxlaw-8368	884	9	,	,	PUNCT
taxlaw-8368	884	10	2020	2020	NUM
taxlaw-8368	884	11	)	)	PUNCT
taxlaw-8368	884	12	(	(	PUNCT
taxlaw-8368	884	13	clothing	clothing	NOUN
taxlaw-8368	884	14	factories	factory	NOUN
taxlaw-8368	884	15	in	in	ADP
taxlaw-8368	884	16	bangladesh	bangladesh	PROPN
taxlaw-8368	884	17	and	and	CCONJ
taxlaw-8368	884	18	india	india	PROPN
taxlaw-8368	884	19	)	)	PUNCT
taxlaw-8368	884	20	;	;	PUNCT
taxlaw-8368	885	1	john	john	PROPN
taxlaw-8368	885	2	vidal	vidal	PROPN
taxlaw-8368	885	3	,	,	PUNCT
taxlaw-8368	885	4	how	how	SCONJ
taxlaw-8368	885	5	developing	developing	ADJ
taxlaw-8368	885	6	countries	country	NOUN
taxlaw-8368	885	7	are	be	AUX
taxlaw-8368	885	8	paying	pay	VERB
taxlaw-8368	885	9	a	a	DET
taxlaw-8368	885	10	high	high	ADJ
taxlaw-8368	885	11	price	price	NOUN
taxlaw-8368	885	12	for	for	ADP
taxlaw-8368	885	13	the	the	DET
taxlaw-8368	885	14	global	global	ADJ
taxlaw-8368	885	15	mineral	mineral	NOUN
taxlaw-8368	885	16	boom	boom	NOUN
taxlaw-8368	885	17	,	,	PUNCT
taxlaw-8368	885	18	guardian	guardian	NOUN
taxlaw-8368	885	19	(	(	PUNCT
taxlaw-8368	885	20	aug	aug	PROPN
taxlaw-8368	885	21	.	.	PROPN
taxlaw-8368	885	22	15	15	NUM
taxlaw-8368	885	23	,	,	PUNCT
taxlaw-8368	885	24	2015	2015	NUM
taxlaw-8368	885	25	)	)	PUNCT
taxlaw-8368	885	26	,	,	PUNCT
taxlaw-8368	885	27	https://www.theguardian.com/global-development/2015	https://www.theguardian.com/global-development/2015	PROPN
taxlaw-8368	885	28	/aug/15	/aug/15	SYM
taxlaw-8368	885	29	/	/	SYM
taxlaw-8368	885	30	developing	develop	VERB
taxlaw-8368	885	31	-	-	PUNCT
taxlaw-8368	885	32	countries	country	NOUN
taxlaw-8368	885	33	-	-	PUNCT
taxlaw-8368	885	34	high	high	ADJ
taxlaw-8368	885	35	-	-	PUNCT
taxlaw-8368	885	36	price	price	NOUN
taxlaw-8368	885	37	-	-	PUNCT
taxlaw-8368	885	38	global	global	ADJ
taxlaw-8368	885	39	-	-	PUNCT
taxlaw-8368	885	40	mineral	mineral	NOUN
taxlaw-8368	885	41	-	-	PUNCT
taxlaw-8368	885	42	boom	boom	NOUN
taxlaw-8368	885	43	[	[	X
taxlaw-8368	885	44	https://perma.cc/7vp5-atmf	https://perma.cc/7vp5-atmf	VERB
taxlaw-8368	885	45	]	]	X
taxlaw-8368	885	46	.	.	PUNCT
taxlaw-8368	886	1	215	215	NUM
taxlaw-8368	886	2	see	see	VERB
taxlaw-8368	886	3	fashion	fashion	NOUN
taxlaw-8368	886	4	victims	victim	NOUN
taxlaw-8368	886	5	,	,	PUNCT
taxlaw-8368	886	6	supra	supra	PROPN
taxlaw-8368	886	7	note	note	NOUN
taxlaw-8368	886	8	214	214	NUM
taxlaw-8368	886	9	.	.	PUNCT
taxlaw-8368	887	1	in	in	ADP
taxlaw-8368	887	2	some	some	DET
taxlaw-8368	887	3	instances	instance	NOUN
taxlaw-8368	887	4	,	,	PUNCT
taxlaw-8368	887	5	the	the	DET
taxlaw-8368	887	6	populace	populace	NOUN
taxlaw-8368	887	7	of	of	ADP
taxlaw-8368	887	8	a	a	DET
taxlaw-8368	887	9	low	low	ADJ
taxlaw-8368	887	10	wage	wage	NOUN
taxlaw-8368	887	11	country	country	NOUN
taxlaw-8368	887	12	may	may	AUX
taxlaw-8368	887	13	suffer	suffer	VERB
taxlaw-8368	887	14	such	such	ADJ
taxlaw-8368	887	15	exploitation	exploitation	NOUN
taxlaw-8368	887	16	from	from	ADP
taxlaw-8368	887	17	mnes	mne	NOUN
taxlaw-8368	887	18	in	in	ADP
taxlaw-8368	887	19	low	low	ADJ
taxlaw-8368	887	20	wages	wage	NOUN
taxlaw-8368	887	21	,	,	PUNCT
taxlaw-8368	887	22	long	long	ADJ
taxlaw-8368	887	23	hours	hour	NOUN
taxlaw-8368	887	24	and	and	CCONJ
taxlaw-8368	887	25	poor	poor	ADJ
taxlaw-8368	887	26	working	working	NOUN
taxlaw-8368	887	27	conditions	condition	NOUN
taxlaw-8368	887	28	that	that	SCONJ
taxlaw-8368	887	29	it	it	PRON
taxlaw-8368	887	30	may	may	AUX
taxlaw-8368	887	31	have	have	AUX
taxlaw-8368	887	32	been	be	AUX
taxlaw-8368	887	33	better	well	ADJ
taxlaw-8368	887	34	off	off	ADP
taxlaw-8368	887	35	before	before	ADP
taxlaw-8368	887	36	the	the	DET
taxlaw-8368	887	37	investment	investment	NOUN
taxlaw-8368	887	38	with	with	ADP
taxlaw-8368	887	39	subsistence	subsistence	NOUN
taxlaw-8368	887	40	farming	farming	NOUN
taxlaw-8368	887	41	or	or	CCONJ
taxlaw-8368	887	42	even	even	ADV
taxlaw-8368	887	43	such	such	ADJ
taxlaw-8368	887	44	occupations	occupation	NOUN
taxlaw-8368	887	45	as	as	ADP
taxlaw-8368	887	46	trash	trash	NOUN
taxlaw-8368	887	47	picking	picking	NOUN
taxlaw-8368	887	48	.	.	PUNCT
taxlaw-8368	888	1	160	160	NUM
taxlaw-8368	888	2	columbia	columbia	PROPN
taxlaw-8368	888	3	journal	journal	PROPN
taxlaw-8368	888	4	of	of	ADP
taxlaw-8368	888	5	tax	tax	NOUN
taxlaw-8368	888	6	law	law	NOUN
taxlaw-8368	888	7	[	[	X
taxlaw-8368	888	8	vol	vol	NOUN
taxlaw-8368	888	9	.	.	PUNCT
taxlaw-8368	889	1	12:126	12:126	NOUN
taxlaw-8368	889	2	perhaps	perhaps	ADV
taxlaw-8368	889	3	without	without	ADP
taxlaw-8368	889	4	the	the	DET
taxlaw-8368	889	5	knowledge	knowledge	NOUN
taxlaw-8368	889	6	of	of	ADP
taxlaw-8368	889	7	the	the	DET
taxlaw-8368	889	8	mne	mne	PROPN
taxlaw-8368	889	9	,	,	PUNCT
taxlaw-8368	889	10	to	to	PART
taxlaw-8368	889	11	assist	assist	VERB
taxlaw-8368	889	12	their	their	PRON
taxlaw-8368	889	13	impoverished	impoverished	ADJ
taxlaw-8368	889	14	families	family	NOUN
taxlaw-8368	889	15	despite	despite	SCONJ
taxlaw-8368	889	16	international	international	ADJ
taxlaw-8368	889	17	labor	labor	NOUN
taxlaw-8368	889	18	standards	standard	NOUN
taxlaw-8368	889	19	that	that	PRON
taxlaw-8368	889	20	outlaw	outlaw	NOUN
taxlaw-8368	889	21	child	child	NOUN
taxlaw-8368	889	22	labor.216	labor.216	VERB
taxlaw-8368	889	23	the	the	DET
taxlaw-8368	889	24	oecd	oecd	PROPN
taxlaw-8368	889	25	projects	project	NOUN
taxlaw-8368	889	26	,	,	PUNCT
taxlaw-8368	889	27	like	like	ADP
taxlaw-8368	889	28	u.s	u.s	PROPN
taxlaw-8368	889	29	.	.	PROPN
taxlaw-8368	889	30	worldwide	worldwide	PROPN
taxlaw-8368	889	31	taxation	taxation	NOUN
taxlaw-8368	889	32	,	,	PUNCT
taxlaw-8368	889	33	might	might	AUX
taxlaw-8368	889	34	deprive	deprive	VERB
taxlaw-8368	889	35	the	the	DET
taxlaw-8368	889	36	non	non	ADJ
taxlaw-8368	889	37	-	-	ADJ
taxlaw-8368	889	38	affluent	affluent	ADJ
taxlaw-8368	889	39	country	country	NOUN
taxlaw-8368	889	40	of	of	ADP
taxlaw-8368	889	41	the	the	DET
taxlaw-8368	889	42	opportunity	opportunity	NOUN
taxlaw-8368	889	43	to	to	PART
taxlaw-8368	889	44	capture	capture	VERB
taxlaw-8368	889	45	the	the	DET
taxlaw-8368	889	46	investment	investment	NOUN
taxlaw-8368	889	47	with	with	ADP
taxlaw-8368	889	48	the	the	DET
taxlaw-8368	889	49	assistance	assistance	NOUN
taxlaw-8368	889	50	of	of	ADP
taxlaw-8368	889	51	tax	tax	NOUN
taxlaw-8368	889	52	concessions	concession	NOUN
taxlaw-8368	889	53	.	.	PUNCT
taxlaw-8368	890	1	even	even	ADV
taxlaw-8368	890	2	if	if	SCONJ
taxlaw-8368	890	3	the	the	DET
taxlaw-8368	890	4	non	non	ADJ
taxlaw-8368	890	5	-	-	ADJ
taxlaw-8368	890	6	affluent	affluent	ADJ
taxlaw-8368	890	7	country	country	NOUN
taxlaw-8368	890	8	manages	manage	VERB
taxlaw-8368	890	9	to	to	PART
taxlaw-8368	890	10	secure	secure	VERB
taxlaw-8368	890	11	the	the	DET
taxlaw-8368	890	12	investment	investment	NOUN
taxlaw-8368	890	13	and	and	CCONJ
taxlaw-8368	890	14	,	,	PUNCT
taxlaw-8368	890	15	under	under	ADP
taxlaw-8368	890	16	notions	notion	NOUN
taxlaw-8368	890	17	of	of	ADP
taxlaw-8368	890	18	value	value	NOUN
taxlaw-8368	890	19	creation,217	creation,217	VERB
taxlaw-8368	890	20	the	the	DET
taxlaw-8368	890	21	tax	tax	NOUN
taxlaw-8368	890	22	base	base	NOUN
taxlaw-8368	890	23	distribution	distribution	NOUN
taxlaw-8368	890	24	formula	formula	NOUN
taxlaw-8368	890	25	which	which	PRON
taxlaw-8368	890	26	allocates	allocate	VERB
taxlaw-8368	890	27	a	a	DET
taxlaw-8368	890	28	significant	significant	ADJ
taxlaw-8368	890	29	share	share	NOUN
taxlaw-8368	890	30	of	of	ADP
taxlaw-8368	890	31	the	the	DET
taxlaw-8368	890	32	income	income	NOUN
taxlaw-8368	890	33	of	of	ADP
taxlaw-8368	890	34	the	the	DET
taxlaw-8368	890	35	mne	mne	PROPN
taxlaw-8368	890	36	to	to	ADP
taxlaw-8368	890	37	the	the	DET
taxlaw-8368	890	38	non	non	ADJ
taxlaw-8368	890	39	-	-	ADJ
taxlaw-8368	890	40	affluent	affluent	ADJ
taxlaw-8368	890	41	jurisdiction	jurisdiction	NOUN
taxlaw-8368	890	42	,	,	PUNCT
taxlaw-8368	890	43	that	that	DET
taxlaw-8368	890	44	jurisdiction	jurisdiction	NOUN
taxlaw-8368	890	45	might	might	AUX
taxlaw-8368	890	46	not	not	PART
taxlaw-8368	890	47	have	have	VERB
taxlaw-8368	890	48	the	the	DET
taxlaw-8368	890	49	necessary	necessary	ADJ
taxlaw-8368	890	50	infrastructure	infrastructure	NOUN
taxlaw-8368	890	51	to	to	PART
taxlaw-8368	890	52	measure	measure	VERB
taxlaw-8368	890	53	the	the	DET
taxlaw-8368	890	54	mne	mne	PROPN
taxlaw-8368	890	55	’s	’s	PART
taxlaw-8368	890	56	income	income	NOUN
taxlaw-8368	890	57	,	,	PUNCT
taxlaw-8368	890	58	impose	impose	VERB
taxlaw-8368	890	59	,	,	PUNCT
taxlaw-8368	890	60	and	and	CCONJ
taxlaw-8368	890	61	collect	collect	VERB
taxlaw-8368	890	62	the	the	DET
taxlaw-8368	890	63	tax	tax	NOUN
taxlaw-8368	890	64	.	.	PUNCT
taxlaw-8368	891	1	the	the	DET
taxlaw-8368	891	2	non	non	ADJ
taxlaw-8368	891	3	-	-	ADJ
taxlaw-8368	891	4	affluent	affluent	ADJ
taxlaw-8368	891	5	country	country	NOUN
taxlaw-8368	891	6	historically	historically	ADV
taxlaw-8368	891	7	may	may	AUX
taxlaw-8368	891	8	have	have	AUX
taxlaw-8368	891	9	relied	rely	VERB
taxlaw-8368	891	10	on	on	ADP
taxlaw-8368	891	11	vats	vat	NOUN
taxlaw-8368	891	12	or	or	CCONJ
taxlaw-8368	891	13	targeted	target	VERB
taxlaw-8368	891	14	taxes	taxis	NOUN
taxlaw-8368	891	15	,	,	PUNCT
taxlaw-8368	891	16	like	like	ADP
taxlaw-8368	891	17	natural	natural	ADJ
taxlaw-8368	891	18	resource	resource	NOUN
taxlaw-8368	891	19	extraction	extraction	NOUN
taxlaw-8368	891	20	taxes	taxis	NOUN
taxlaw-8368	891	21	,	,	PUNCT
taxlaw-8368	891	22	for	for	ADP
taxlaw-8368	891	23	example	example	NOUN
taxlaw-8368	891	24	,	,	PUNCT
taxlaw-8368	891	25	rather	rather	ADV
taxlaw-8368	891	26	than	than	ADP
taxlaw-8368	891	27	more	more	ADV
taxlaw-8368	891	28	complex	complex	ADJ
taxlaw-8368	891	29	tax	tax	NOUN
taxlaw-8368	891	30	bases	basis	NOUN
taxlaw-8368	891	31	like	like	ADP
taxlaw-8368	891	32	an	an	DET
taxlaw-8368	891	33	income	income	NOUN
taxlaw-8368	891	34	tax	tax	NOUN
taxlaw-8368	891	35	.	.	PUNCT
taxlaw-8368	892	1	the	the	DET
taxlaw-8368	892	2	non	non	ADJ
taxlaw-8368	892	3	-	-	ADJ
taxlaw-8368	892	4	affluent	affluent	ADJ
taxlaw-8368	892	5	jurisdictions	jurisdiction	NOUN
taxlaw-8368	892	6	may	may	AUX
taxlaw-8368	892	7	have	have	VERB
taxlaw-8368	892	8	an	an	DET
taxlaw-8368	892	9	inadequate	inadequate	ADJ
taxlaw-8368	892	10	administrative	administrative	ADJ
taxlaw-8368	892	11	infrastructure	infrastructure	NOUN
taxlaw-8368	892	12	for	for	ADP
taxlaw-8368	892	13	such	such	DET
taxlaw-8368	892	14	a	a	DET
taxlaw-8368	892	15	tax	tax	NOUN
taxlaw-8368	892	16	.	.	PUNCT
taxlaw-8368	893	1	the	the	DET
taxlaw-8368	893	2	newly	newly	ADV
taxlaw-8368	893	3	tax	tax	NOUN
taxlaw-8368	893	4	-	-	PUNCT
taxlaw-8368	893	5	base	base	NOUN
taxlaw-8368	893	6	-	-	PUNCT
taxlaw-8368	893	7	enriched	enrich	VERB
taxlaw-8368	893	8	jurisdiction	jurisdiction	NOUN
taxlaw-8368	893	9	in	in	ADP
taxlaw-8368	893	10	some	some	DET
taxlaw-8368	893	11	instances	instance	NOUN
taxlaw-8368	893	12	simply	simply	ADV
taxlaw-8368	893	13	may	may	AUX
taxlaw-8368	893	14	rely	rely	VERB
taxlaw-8368	893	15	on	on	ADP
taxlaw-8368	893	16	or	or	CCONJ
taxlaw-8368	893	17	piggyback	piggyback	VERB
taxlaw-8368	893	18	onto	onto	ADP
taxlaw-8368	893	19	the	the	DET
taxlaw-8368	893	20	computations	computation	NOUN
taxlaw-8368	893	21	that	that	PRON
taxlaw-8368	893	22	the	the	DET
taxlaw-8368	893	23	affluent	affluent	ADJ
taxlaw-8368	893	24	home	home	NOUN
taxlaw-8368	893	25	country	country	NOUN
taxlaw-8368	893	26	might	might	AUX
taxlaw-8368	893	27	perform	perform	VERB
taxlaw-8368	893	28	.	.	PUNCT
taxlaw-8368	894	1	even	even	ADV
taxlaw-8368	894	2	in	in	ADP
taxlaw-8368	894	3	instances	instance	NOUN
taxlaw-8368	894	4	in	in	ADP
taxlaw-8368	894	5	which	which	PRON
taxlaw-8368	894	6	the	the	DET
taxlaw-8368	894	7	non	non	ADJ
taxlaw-8368	894	8	-	-	ADJ
taxlaw-8368	894	9	affluent	affluent	ADJ
taxlaw-8368	894	10	country	country	NOUN
taxlaw-8368	894	11	relies	rely	VERB
taxlaw-8368	894	12	on	on	ADP
taxlaw-8368	894	13	the	the	DET
taxlaw-8368	894	14	tax	tax	NOUN
taxlaw-8368	894	15	infrastructure	infrastructure	NOUN
taxlaw-8368	894	16	of	of	ADP
taxlaw-8368	894	17	developed	develop	VERB
taxlaw-8368	894	18	economies	economy	NOUN
taxlaw-8368	894	19	,	,	PUNCT
taxlaw-8368	894	20	local	local	ADJ
taxlaw-8368	894	21	collection	collection	NOUN
taxlaw-8368	894	22	of	of	ADP
taxlaw-8368	894	23	the	the	DET
taxlaw-8368	894	24	tax	tax	NOUN
taxlaw-8368	894	25	may	may	AUX
taxlaw-8368	894	26	necessitate	necessitate	VERB
taxlaw-8368	894	27	additional	additional	ADJ
taxlaw-8368	894	28	tax	tax	NOUN
taxlaw-8368	894	29	collection	collection	NOUN
taxlaw-8368	894	30	administration	administration	NOUN
taxlaw-8368	894	31	the	the	DET
taxlaw-8368	894	32	country	country	NOUN
taxlaw-8368	894	33	can	can	AUX
taxlaw-8368	894	34	ill	ill	VERB
taxlaw-8368	894	35	afford	afford	VERB
taxlaw-8368	894	36	.	.	PUNCT
taxlaw-8368	895	1	collection	collection	NOUN
taxlaw-8368	895	2	may	may	AUX
taxlaw-8368	895	3	prove	prove	VERB
taxlaw-8368	895	4	inefficient	inefficient	ADJ
taxlaw-8368	895	5	and	and	CCONJ
taxlaw-8368	895	6	open	open	VERB
taxlaw-8368	895	7	the	the	DET
taxlaw-8368	895	8	door	door	NOUN
taxlaw-8368	895	9	to	to	ADP
taxlaw-8368	895	10	additional	additional	ADJ
taxlaw-8368	895	11	corruption	corruption	NOUN
taxlaw-8368	895	12	exacerbating	exacerbate	VERB
taxlaw-8368	895	13	existing	exist	VERB
taxlaw-8368	895	14	inefficiencies	inefficiency	NOUN
taxlaw-8368	895	15	and	and	CCONJ
taxlaw-8368	895	16	corruption	corruption	NOUN
taxlaw-8368	895	17	in	in	ADP
taxlaw-8368	895	18	the	the	DET
taxlaw-8368	895	19	nonaffluent	nonaffluent	ADJ
taxlaw-8368	895	20	country	country	NOUN
taxlaw-8368	895	21	’s	’s	PART
taxlaw-8368	895	22	tax	tax	NOUN
taxlaw-8368	895	23	infrastructure	infrastructure	NOUN
taxlaw-8368	895	24	.	.	PUNCT
taxlaw-8368	896	1	the	the	DET
taxlaw-8368	896	2	non	non	ADJ
taxlaw-8368	896	3	-	-	ADJ
taxlaw-8368	896	4	affluent	affluent	ADJ
taxlaw-8368	896	5	country	country	NOUN
taxlaw-8368	896	6	could	could	AUX
taxlaw-8368	896	7	choose	choose	VERB
taxlaw-8368	896	8	not	not	PART
taxlaw-8368	896	9	to	to	PART
taxlaw-8368	896	10	collect	collect	VERB
taxlaw-8368	896	11	the	the	DET
taxlaw-8368	896	12	minimum	minimum	ADJ
taxlaw-8368	896	13	tax	tax	NOUN
taxlaw-8368	896	14	,	,	PUNCT
taxlaw-8368	896	15	leaving	leave	VERB
taxlaw-8368	896	16	the	the	DET
taxlaw-8368	896	17	revenue	revenue	NOUN
taxlaw-8368	896	18	on	on	ADP
taxlaw-8368	896	19	the	the	DET
taxlaw-8368	896	20	table	table	NOUN
taxlaw-8368	896	21	for	for	SCONJ
taxlaw-8368	896	22	the	the	DET
taxlaw-8368	896	23	mne	mne	PROPN
taxlaw-8368	896	24	’s	’s	PART
taxlaw-8368	896	25	home	home	NOUN
taxlaw-8368	896	26	country	country	NOUN
taxlaw-8368	896	27	to	to	PART
taxlaw-8368	896	28	take	take	VERB
taxlaw-8368	896	29	,	,	PUNCT
taxlaw-8368	896	30	but	but	CCONJ
taxlaw-8368	896	31	that	that	PRON
taxlaw-8368	896	32	would	would	AUX
taxlaw-8368	896	33	seem	seem	VERB
taxlaw-8368	896	34	foolish	foolish	ADJ
taxlaw-8368	896	35	.	.	PUNCT
taxlaw-8368	897	1	persuading	persuade	VERB
taxlaw-8368	897	2	some	some	DET
taxlaw-8368	897	3	non	non	ADJ
taxlaw-8368	897	4	-	-	ADJ
taxlaw-8368	897	5	affluent	affluent	ADJ
taxlaw-8368	897	6	countries	country	NOUN
taxlaw-8368	897	7	to	to	PART
taxlaw-8368	897	8	collect	collect	VERB
taxlaw-8368	897	9	tax	tax	NOUN
taxlaw-8368	897	10	which	which	PRON
taxlaw-8368	897	11	mnes	mne	NOUN
taxlaw-8368	897	12	’	'	PUNCT
taxlaw-8368	897	13	home	home	NOUN
taxlaw-8368	897	14	countries	country	NOUN
taxlaw-8368	897	15	otherwise	otherwise	ADV
taxlaw-8368	897	16	would	would	AUX
taxlaw-8368	897	17	collect	collect	VERB
taxlaw-8368	897	18	may	may	AUX
taxlaw-8368	897	19	drive	drive	VERB
taxlaw-8368	897	20	those	those	DET
taxlaw-8368	897	21	countries	country	NOUN
taxlaw-8368	897	22	to	to	PART
taxlaw-8368	897	23	create	create	VERB
taxlaw-8368	897	24	unofficial	unofficial	ADJ
taxlaw-8368	897	25	and	and	CCONJ
taxlaw-8368	897	26	perhaps	perhaps	ADV
taxlaw-8368	897	27	corrupt	corrupt	ADJ
taxlaw-8368	897	28	schemes	scheme	NOUN
taxlaw-8368	897	29	to	to	PART
taxlaw-8368	897	30	aid	aid	VERB
taxlaw-8368	897	31	the	the	DET
taxlaw-8368	897	32	mnes	mne	NOUN
taxlaw-8368	897	33	to	to	PART
taxlaw-8368	897	34	avoid	avoid	VERB
taxlaw-8368	897	35	their	their	PRON
taxlaw-8368	897	36	home	home	NOUN
taxlaw-8368	897	37	country	country	NOUN
taxlaw-8368	897	38	taxes.218	taxes.218	NOUN
taxlaw-8368	897	39	some	some	DET
taxlaw-8368	897	40	mnes	mne	NOUN
taxlaw-8368	897	41	might	might	AUX
taxlaw-8368	897	42	accede	accede	VERB
taxlaw-8368	897	43	to	to	ADP
taxlaw-8368	897	44	such	such	ADJ
taxlaw-8368	897	45	schemes	scheme	NOUN
taxlaw-8368	897	46	to	to	PART
taxlaw-8368	897	47	meet	meet	VERB
taxlaw-8368	897	48	competitors	competitor	NOUN
taxlaw-8368	897	49	who	who	PRON
taxlaw-8368	897	50	already	already	ADV
taxlaw-8368	897	51	participate	participate	VERB
taxlaw-8368	897	52	in	in	ADP
taxlaw-8368	897	53	such	such	ADJ
taxlaw-8368	897	54	tax	tax	NOUN
taxlaw-8368	897	55	avoidance	avoidance	NOUN
taxlaw-8368	897	56	or	or	CCONJ
taxlaw-8368	897	57	even	even	ADV
taxlaw-8368	897	58	evasion	evasion	NOUN
taxlaw-8368	897	59	and	and	CCONJ
taxlaw-8368	897	60	were	be	AUX
taxlaw-8368	897	61	drawn	draw	VERB
taxlaw-8368	897	62	to	to	ADP
taxlaw-8368	897	63	the	the	DET
taxlaw-8368	897	64	schemes	scheme	NOUN
taxlaw-8368	897	65	by	by	ADP
taxlaw-8368	897	66	the	the	DET
taxlaw-8368	897	67	promise	promise	NOUN
taxlaw-8368	897	68	of	of	ADP
taxlaw-8368	897	69	enhanced	enhanced	ADJ
taxlaw-8368	897	70	profitability	profitability	NOUN
taxlaw-8368	897	71	.	.	PUNCT
taxlaw-8368	898	1	the	the	DET
taxlaw-8368	898	2	result	result	NOUN
taxlaw-8368	898	3	of	of	ADP
taxlaw-8368	898	4	the	the	DET
taxlaw-8368	898	5	imposition	imposition	NOUN
taxlaw-8368	898	6	of	of	ADP
taxlaw-8368	898	7	the	the	DET
taxlaw-8368	898	8	globe	globe	NOUN
taxlaw-8368	898	9	pillars	pillar	NOUN
taxlaw-8368	898	10	in	in	ADP
taxlaw-8368	898	11	the	the	DET
taxlaw-8368	898	12	end	end	NOUN
taxlaw-8368	898	13	might	might	AUX
taxlaw-8368	898	14	mimic	mimic	VERB
taxlaw-8368	898	15	historical	historical	ADJ
taxlaw-8368	898	16	iterations	iteration	NOUN
taxlaw-8368	898	17	of	of	ADP
taxlaw-8368	898	18	tightened	tighten	VERB
taxlaw-8368	898	19	tax	tax	NOUN
taxlaw-8368	898	20	regulation	regulation	NOUN
taxlaw-8368	898	21	being	be	AUX
taxlaw-8368	898	22	met	meet	VERB
taxlaw-8368	898	23	with	with	ADP
taxlaw-8368	898	24	sophisticated	sophisticated	ADJ
taxlaw-8368	898	25	tax	tax	NOUN
taxlaw-8368	898	26	planning	planning	NOUN
taxlaw-8368	898	27	that	that	PRON
taxlaw-8368	898	28	remains	remain	VERB
taxlaw-8368	898	29	one	one	NUM
taxlaw-8368	898	30	step	step	NOUN
taxlaw-8368	898	31	ahead	ahead	ADV
taxlaw-8368	898	32	of	of	ADP
taxlaw-8368	898	33	the	the	DET
taxlaw-8368	898	34	tax	tax	NOUN
taxlaw-8368	898	35	legislators	legislator	NOUN
taxlaw-8368	898	36	and	and	CCONJ
taxlaw-8368	898	37	administrators	administrator	NOUN
taxlaw-8368	898	38	and	and	CCONJ
taxlaw-8368	898	39	devises	devise	NOUN
taxlaw-8368	898	40	strategies	strategy	NOUN
taxlaw-8368	898	41	of	of	ADP
taxlaw-8368	898	42	varying	vary	VERB
taxlaw-8368	898	43	legality	legality	NOUN
taxlaw-8368	898	44	to	to	PART
taxlaw-8368	898	45	avoid	avoid	VERB
taxlaw-8368	898	46	new	new	ADJ
taxlaw-8368	898	47	tax	tax	NOUN
taxlaw-8368	898	48	regulation.219	regulation.219	ADV
taxlaw-8368	898	49	if	if	SCONJ
taxlaw-8368	898	50	the	the	DET
taxlaw-8368	898	51	developed	develop	VERB
taxlaw-8368	898	52	oecd	oecd	PROPN
taxlaw-8368	898	53	economies	economy	NOUN
taxlaw-8368	898	54	wish	wish	VERB
taxlaw-8368	898	55	to	to	PART
taxlaw-8368	898	56	enrich	enrich	VERB
taxlaw-8368	898	57	affluent	affluent	ADJ
taxlaw-8368	898	58	state	state	NOUN
taxlaw-8368	898	59	coffers	coffer	NOUN
taxlaw-8368	898	60	by	by	ADP
taxlaw-8368	898	61	seizing	seize	VERB
taxlaw-8368	898	62	additional	additional	ADJ
taxlaw-8368	898	63	tax	tax	NOUN
taxlaw-8368	898	64	revenue	revenue	NOUN
taxlaw-8368	898	65	from	from	ADP
taxlaw-8368	898	66	mnes	mne	NOUN
taxlaw-8368	898	67	,	,	PUNCT
taxlaw-8368	898	68	the	the	DET
taxlaw-8368	898	69	oecd	oecd	PROPN
taxlaw-8368	898	70	projects	project	NOUN
taxlaw-8368	898	71	may	may	AUX
taxlaw-8368	898	72	begin	begin	VERB
taxlaw-8368	898	73	to	to	PART
taxlaw-8368	898	74	accomplish	accomplish	VERB
taxlaw-8368	898	75	that	that	DET
taxlaw-8368	898	76	goal	goal	NOUN
taxlaw-8368	898	77	.	.	PUNCT
taxlaw-8368	899	1	if	if	SCONJ
taxlaw-8368	899	2	,	,	PUNCT
taxlaw-8368	899	3	on	on	ADP
taxlaw-8368	899	4	the	the	DET
taxlaw-8368	899	5	other	other	ADJ
taxlaw-8368	899	6	hand	hand	NOUN
taxlaw-8368	899	7	,	,	PUNCT
taxlaw-8368	899	8	the	the	DET
taxlaw-8368	899	9	oecd	oecd	PROPN
taxlaw-8368	899	10	membership	membership	NOUN
taxlaw-8368	899	11	is	be	AUX
taxlaw-8368	899	12	offended	offend	VERB
taxlaw-8368	899	13	by	by	ADP
taxlaw-8368	899	14	the	the	DET
taxlaw-8368	899	15	success	success	NOUN
taxlaw-8368	899	16	of	of	ADP
taxlaw-8368	899	17	mnes	mne	NOUN
taxlaw-8368	899	18	in	in	ADP
taxlaw-8368	899	19	avoiding	avoid	VERB
taxlaw-8368	899	20	the	the	DET
taxlaw-8368	899	21	relatively	relatively	ADV
taxlaw-8368	899	22	high	high	ADJ
taxlaw-8368	899	23	taxes	taxis	NOUN
taxlaw-8368	899	24	of	of	ADP
taxlaw-8368	899	25	the	the	DET
taxlaw-8368	899	26	developed	develop	VERB
taxlaw-8368	899	27	economies	economy	NOUN
taxlaw-8368	899	28	and	and	CCONJ
taxlaw-8368	899	29	has	have	AUX
taxlaw-8368	899	30	identified	identify	VERB
taxlaw-8368	899	31	a	a	DET
taxlaw-8368	899	32	“	"	PUNCT
taxlaw-8368	899	33	fair	fair	ADJ
taxlaw-8368	899	34	tax	tax	NOUN
taxlaw-8368	899	35	”	"	PUNCT
taxlaw-8368	899	36	amount	amount	NOUN
taxlaw-8368	899	37	that	that	PRON
taxlaw-8368	899	38	each	each	DET
taxlaw-8368	899	39	mne	mne	PROPN
taxlaw-8368	899	40	should	should	AUX
taxlaw-8368	899	41	pay	pay	VERB
taxlaw-8368	899	42	,	,	PUNCT
taxlaw-8368	899	43	without	without	ADP
taxlaw-8368	899	44	regard	regard	NOUN
taxlaw-8368	899	45	to	to	ADP
taxlaw-8368	899	46	which	which	DET
taxlaw-8368	899	47	country	country	NOUN
taxlaw-8368	899	48	receives	receive	VERB
taxlaw-8368	899	49	the	the	DET
taxlaw-8368	899	50	revenue	revenue	NOUN
taxlaw-8368	899	51	,	,	PUNCT
taxlaw-8368	899	52	the	the	DET
taxlaw-8368	899	53	oecd	oecd	PROPN
taxlaw-8368	899	54	projects	project	NOUN
taxlaw-8368	899	55	also	also	ADV
taxlaw-8368	899	56	may	may	AUX
taxlaw-8368	899	57	begin	begin	VERB
taxlaw-8368	899	58	to	to	PART
taxlaw-8368	899	59	accomplish	accomplish	VERB
taxlaw-8368	899	60	that	that	DET
taxlaw-8368	899	61	goal	goal	NOUN
taxlaw-8368	899	62	.	.	PUNCT
taxlaw-8368	900	1	if	if	SCONJ
taxlaw-8368	900	2	,	,	PUNCT
taxlaw-8368	900	3	however	however	ADV
taxlaw-8368	900	4	,	,	PUNCT
taxlaw-8368	900	5	216	216	NUM
taxlaw-8368	900	6	see	see	VERB
taxlaw-8368	900	7	emma	emma	PROPN
taxlaw-8368	900	8	aisbett	aisbett	PROPN
taxlaw-8368	900	9	et	et	PROPN
taxlaw-8368	900	10	al	al	PROPN
taxlaw-8368	900	11	.	.	PROPN
taxlaw-8368	900	12	,	,	PUNCT
taxlaw-8368	900	13	do	do	AUX
taxlaw-8368	900	14	mncs	mncs	PROPN
taxlaw-8368	900	15	exploit	exploit	VERB
taxlaw-8368	900	16	foreign	foreign	ADJ
taxlaw-8368	900	17	workers	worker	NOUN
taxlaw-8368	900	18	?	?	PUNCT
taxlaw-8368	901	1	38	38	NUM
taxlaw-8368	901	2	-	-	SYM
taxlaw-8368	901	3	39	39	NUM
taxlaw-8368	901	4	(	(	PUNCT
taxlaw-8368	901	5	nov	nov	PROPN
taxlaw-8368	901	6	.	.	PROPN
taxlaw-8368	901	7	27	27	NUM
taxlaw-8368	901	8	,	,	PUNCT
taxlaw-8368	901	9	2019	2019	NUM
taxlaw-8368	901	10	)	)	PUNCT
taxlaw-8368	901	11	(	(	PUNCT
taxlaw-8368	901	12	unpublished	unpublished	ADJ
taxlaw-8368	901	13	manuscript	manuscript	NOUN
taxlaw-8368	901	14	)	)	PUNCT
taxlaw-8368	901	15	(	(	PUNCT
taxlaw-8368	901	16	on	on	ADP
taxlaw-8368	901	17	file	file	NOUN
taxlaw-8368	901	18	with	with	ADP
taxlaw-8368	901	19	the	the	DET
taxlaw-8368	901	20	brookings	brookings	PROPN
taxlaw-8368	901	21	institution	institution	NOUN
taxlaw-8368	901	22	)	)	PUNCT
taxlaw-8368	901	23	,	,	PUNCT
taxlaw-8368	901	24	https://www.brookings.edu/wpcontent/uploads/2019/12/aisbett-et-al._brookings-draft-2019.11.26_harrison.pdf	https://www.brookings.edu/wpcontent/uploads/2019/12/aisbett-et-al._brookings-draft-2019.11.26_harrison.pdf	X
taxlaw-8368	902	1	[	[	X
taxlaw-8368	902	2	https://perma.cc	https://perma.cc	VERB
taxlaw-8368	902	3	/4dmw	/4dmw	NOUN
taxlaw-8368	902	4	-	-	PUNCT
taxlaw-8368	902	5	jz5l	jz5l	PROPN
taxlaw-8368	902	6	]	]	PUNCT
taxlaw-8368	902	7	;	;	PUNCT
taxlaw-8368	902	8	danny	danny	PROPN
taxlaw-8368	902	9	zane	zane	PROPN
taxlaw-8368	902	10	et	et	PROPN
taxlaw-8368	902	11	al	al	PROPN
taxlaw-8368	902	12	.	.	PROPN
taxlaw-8368	902	13	,	,	PUNCT
taxlaw-8368	902	14	why	why	SCONJ
taxlaw-8368	902	15	companies	company	NOUN
taxlaw-8368	902	16	are	be	AUX
taxlaw-8368	902	17	blind	blind	ADJ
taxlaw-8368	902	18	to	to	ADP
taxlaw-8368	902	19	child	child	NOUN
taxlaw-8368	902	20	labor	labor	NOUN
taxlaw-8368	902	21	,	,	PUNCT
taxlaw-8368	902	22	harv	harv	PROPN
taxlaw-8368	902	23	.	.	PUNCT
taxlaw-8368	903	1	bus	bus	NOUN
taxlaw-8368	903	2	.	.	PUNCT
taxlaw-8368	904	1	rev	rev	PROPN
taxlaw-8368	904	2	.	.	PROPN
taxlaw-8368	905	1	(	(	PUNCT
taxlaw-8368	905	2	jan	jan	PROPN
taxlaw-8368	905	3	.	.	PROPN
taxlaw-8368	905	4	28	28	NUM
taxlaw-8368	905	5	,	,	PUNCT
taxlaw-8368	905	6	2016	2016	NUM
taxlaw-8368	905	7	)	)	PUNCT
taxlaw-8368	905	8	,	,	PUNCT
taxlaw-8368	905	9	https://hbr.org/2016/01/why-companies-are-blind-to-child-labor	https://hbr.org/2016/01/why-companies-are-blind-to-child-labor	PROPN
taxlaw-8368	906	1	[	[	X
taxlaw-8368	906	2	https://perma.cc/rz3vcnm4	https://perma.cc/rz3vcnm4	X
taxlaw-8368	906	3	]	]	X
taxlaw-8368	906	4	;	;	PUNCT
taxlaw-8368	906	5	sarah	sarah	PROPN
taxlaw-8368	906	6	boseley	boseley	PROPN
taxlaw-8368	906	7	,	,	PUNCT
taxlaw-8368	906	8	child	child	NOUN
taxlaw-8368	906	9	labour	labour	NOUN
taxlaw-8368	906	10	is	be	AUX
taxlaw-8368	906	11	never	never	ADV
taxlaw-8368	906	12	ok	ok	ADJ
taxlaw-8368	906	13	.	.	PUNCT
taxlaw-8368	907	1	but	but	CCONJ
taxlaw-8368	907	2	for	for	ADP
taxlaw-8368	907	3	multinationals	multinational	NOUN
taxlaw-8368	907	4	it	it	PRON
taxlaw-8368	907	5	is	be	AUX
taxlaw-8368	907	6	an	an	DET
taxlaw-8368	907	7	outrage	outrage	NOUN
taxlaw-8368	907	8	,	,	PUNCT
taxlaw-8368	907	9	guardian	guardian	NOUN
taxlaw-8368	907	10	(	(	PUNCT
taxlaw-8368	907	11	june	june	PROPN
taxlaw-8368	907	12	26	26	NUM
taxlaw-8368	907	13	,	,	PUNCT
taxlaw-8368	907	14	2018	2018	NUM
taxlaw-8368	907	15	)	)	PUNCT
taxlaw-8368	907	16	,	,	PUNCT
taxlaw-8368	907	17	https://www.theguardian.com/commentisfree/2018/jun/26/child-labour	https://www.theguardian.com/commentisfree/2018/jun/26/child-labour	PROPN
taxlaw-8368	907	18	-tobacco	-tobacco	NOUN
taxlaw-8368	907	19	-	-	PUNCT
taxlaw-8368	907	20	fields	field	NOUN
taxlaw-8368	907	21	-	-	PUNCT
taxlaw-8368	907	22	multinationals	multinational	NOUN
taxlaw-8368	907	23	-	-	PUNCT
taxlaw-8368	907	24	life	life	NOUN
taxlaw-8368	907	25	-	-	PUNCT
taxlaw-8368	907	26	chances	chance	NOUN
taxlaw-8368	907	27	-	-	PUNCT
taxlaw-8368	907	28	destroyed	destroy	VERB
taxlaw-8368	907	29	[	[	X
taxlaw-8368	907	30	https://perma.cc/p557-6dkm	https://perma.cc/p557-6dkm	NOUN
taxlaw-8368	907	31	]	]	PUNCT
taxlaw-8368	907	32	.	.	PUNCT
taxlaw-8368	908	1	217	217	NUM
taxlaw-8368	908	2	see	see	VERB
taxlaw-8368	908	3	christians	christians	PROPN
taxlaw-8368	908	4	&	&	CCONJ
taxlaw-8368	908	5	van	van	PROPN
taxlaw-8368	908	6	apeldoorn	apeldoorn	PROPN
taxlaw-8368	908	7	,	,	PUNCT
taxlaw-8368	908	8	supra	supra	PROPN
taxlaw-8368	908	9	note	note	NOUN
taxlaw-8368	908	10	32	32	NUM
taxlaw-8368	908	11	,	,	PUNCT
taxlaw-8368	908	12	at	at	ADP
taxlaw-8368	908	13	29	29	NUM
taxlaw-8368	908	14	-	-	SYM
taxlaw-8368	908	15	39	39	NUM
taxlaw-8368	908	16	.	.	PUNCT
taxlaw-8368	908	17	218	218	NUM
taxlaw-8368	908	18	see	see	VERB
taxlaw-8368	908	19	,	,	PUNCT
taxlaw-8368	908	20	e.g.	e.g.	ADV
taxlaw-8368	908	21	,	,	PUNCT
taxlaw-8368	908	22	oecd	oecd	PROPN
taxlaw-8368	908	23	harmful	harmful	ADJ
taxlaw-8368	908	24	tax	tax	NOUN
taxlaw-8368	908	25	competition	competition	NOUN
taxlaw-8368	908	26	,	,	PUNCT
taxlaw-8368	908	27	supra	supra	PROPN
taxlaw-8368	908	28	note	note	NOUN
taxlaw-8368	908	29	12	12	NUM
taxlaw-8368	908	30	,	,	PUNCT
taxlaw-8368	908	31	at	at	ADP
taxlaw-8368	908	32	24	24	NUM
taxlaw-8368	908	33	(	(	PUNCT
taxlaw-8368	908	34	lack	lack	NOUN
taxlaw-8368	908	35	of	of	ADP
taxlaw-8368	908	36	effective	effective	ADJ
taxlaw-8368	908	37	information	information	NOUN
taxlaw-8368	908	38	exchange	exchange	NOUN
taxlaw-8368	908	39	from	from	ADP
taxlaw-8368	908	40	tax	tax	NOUN
taxlaw-8368	908	41	haven	haven	NOUN
taxlaw-8368	908	42	jurisdictions	jurisdiction	NOUN
taxlaw-8368	908	43	limits	limit	VERB
taxlaw-8368	908	44	timely	timely	ADJ
taxlaw-8368	908	45	application	application	NOUN
taxlaw-8368	908	46	and	and	CCONJ
taxlaw-8368	908	47	collection	collection	NOUN
taxlaw-8368	908	48	of	of	ADP
taxlaw-8368	908	49	tax	tax	NOUN
taxlaw-8368	908	50	by	by	ADP
taxlaw-8368	908	51	non	non	ADJ
taxlaw-8368	908	52	-	-	ADJ
taxlaw-8368	908	53	tax	tax	ADJ
taxlaw-8368	908	54	haven	haven	NOUN
taxlaw-8368	908	55	jurisdictions	jurisdiction	NOUN
taxlaw-8368	908	56	)	)	PUNCT
taxlaw-8368	908	57	;	;	PUNCT
taxlaw-8368	908	58	i.r.c	i.r.c	NOUN
taxlaw-8368	908	59	.	.	PUNCT
taxlaw-8368	909	1	§	§	PROPN
taxlaw-8368	909	2	1471	1471	NUM
taxlaw-8368	909	3	(	(	PUNCT
taxlaw-8368	909	4	denying	deny	VERB
taxlaw-8368	909	5	benefits	benefit	NOUN
taxlaw-8368	909	6	to	to	ADP
taxlaw-8368	909	7	foreign	foreign	ADJ
taxlaw-8368	909	8	financial	financial	ADJ
taxlaw-8368	909	9	institutions	institution	NOUN
taxlaw-8368	909	10	that	that	PRON
taxlaw-8368	909	11	are	be	AUX
taxlaw-8368	909	12	uncooperative	uncooperative	ADJ
taxlaw-8368	909	13	)	)	PUNCT
taxlaw-8368	909	14	.	.	PUNCT
taxlaw-8368	910	1	219	219	NUM
taxlaw-8368	910	2	see	see	VERB
taxlaw-8368	910	3	ordower	ordower	NOUN
taxlaw-8368	910	4	,	,	PUNCT
taxlaw-8368	910	5	supra	supra	PROPN
taxlaw-8368	910	6	note	note	NOUN
taxlaw-8368	910	7	42	42	NUM
taxlaw-8368	910	8	,	,	PUNCT
taxlaw-8368	910	9	at	at	ADP
taxlaw-8368	910	10	48	48	NUM
taxlaw-8368	910	11	.	.	PUNCT
taxlaw-8368	910	12	2021	2021	NUM
taxlaw-8368	910	13	]	]	PUNCT
taxlaw-8368	910	14	uniform	uniform	ADJ
taxlaw-8368	910	15	international	international	ADJ
taxlaw-8368	910	16	tax	tax	NOUN
taxlaw-8368	910	17	collection	collection	NOUN
taxlaw-8368	910	18	and	and	CCONJ
taxlaw-8368	910	19	distribution	distribution	NOUN
taxlaw-8368	910	20	161	161	NUM
taxlaw-8368	910	21	distribution	distribution	NOUN
taxlaw-8368	910	22	of	of	ADP
taxlaw-8368	910	23	the	the	DET
taxlaw-8368	910	24	“	"	PUNCT
taxlaw-8368	910	25	fair	fair	ADJ
taxlaw-8368	910	26	tax	tax	NOUN
taxlaw-8368	910	27	”	"	PUNCT
taxlaw-8368	910	28	revenue	revenue	NOUN
taxlaw-8368	910	29	in	in	ADP
taxlaw-8368	910	30	aid	aid	NOUN
taxlaw-8368	910	31	of	of	ADP
taxlaw-8368	910	32	international	international	ADJ
taxlaw-8368	910	33	development	development	NOUN
taxlaw-8368	910	34	to	to	PART
taxlaw-8368	910	35	eliminate	eliminate	VERB
taxlaw-8368	910	36	absolute	absolute	ADJ
taxlaw-8368	910	37	poverty	poverty	NOUN
taxlaw-8368	910	38	and	and	CCONJ
taxlaw-8368	910	39	level	level	NOUN
taxlaw-8368	910	40	resources	resource	NOUN
taxlaw-8368	910	41	globally	globally	ADV
taxlaw-8368	910	42	is	be	AUX
taxlaw-8368	910	43	the	the	DET
taxlaw-8368	910	44	goal	goal	NOUN
taxlaw-8368	910	45	of	of	ADP
taxlaw-8368	910	46	enhanced	enhanced	ADJ
taxlaw-8368	910	47	tax	tax	NOUN
taxlaw-8368	910	48	collections	collection	NOUN
taxlaw-8368	910	49	,	,	PUNCT
taxlaw-8368	910	50	as	as	SCONJ
taxlaw-8368	910	51	it	it	PRON
taxlaw-8368	910	52	should	should	AUX
taxlaw-8368	910	53	be	be	AUX
taxlaw-8368	910	54	,	,	PUNCT
taxlaw-8368	910	55	fairer	fair	ADJ
taxlaw-8368	910	56	allocation	allocation	NOUN
taxlaw-8368	910	57	of	of	ADP
taxlaw-8368	910	58	the	the	DET
taxlaw-8368	910	59	tax	tax	NOUN
taxlaw-8368	910	60	base	base	NOUN
taxlaw-8368	910	61	itself	itself	PRON
taxlaw-8368	910	62	might	might	AUX
taxlaw-8368	910	63	do	do	VERB
taxlaw-8368	910	64	little	little	ADJ
taxlaw-8368	910	65	toward	toward	ADP
taxlaw-8368	910	66	that	that	DET
taxlaw-8368	910	67	end	end	NOUN
taxlaw-8368	910	68	.	.	PUNCT
taxlaw-8368	911	1	instead	instead	ADV
taxlaw-8368	911	2	,	,	PUNCT
taxlaw-8368	911	3	uniform	uniform	ADJ
taxlaw-8368	911	4	tax	tax	NOUN
taxlaw-8368	911	5	collection	collection	NOUN
taxlaw-8368	911	6	and	and	CCONJ
taxlaw-8368	911	7	tax	tax	NOUN
taxlaw-8368	911	8	revenue	revenue	NOUN
taxlaw-8368	911	9	distribution	distribution	NOUN
taxlaw-8368	911	10	would	would	AUX
taxlaw-8368	911	11	seem	seem	VERB
taxlaw-8368	911	12	a	a	DET
taxlaw-8368	911	13	better	well	ADJ
taxlaw-8368	911	14	choice	choice	NOUN
taxlaw-8368	911	15	.	.	PUNCT
taxlaw-8368	912	1	the	the	DET
taxlaw-8368	912	2	next	next	ADJ
taxlaw-8368	912	3	section	section	NOUN
taxlaw-8368	912	4	imagines	imagine	VERB
taxlaw-8368	912	5	an	an	DET
taxlaw-8368	912	6	international	international	ADJ
taxlaw-8368	912	7	taxing	tax	VERB
taxlaw-8368	912	8	agency	agency	NOUN
taxlaw-8368	912	9	applying	apply	VERB
taxlaw-8368	912	10	uniform	uniform	ADJ
taxlaw-8368	912	11	tax	tax	NOUN
taxlaw-8368	912	12	rules	rule	NOUN
taxlaw-8368	912	13	to	to	PART
taxlaw-8368	912	14	collect	collect	VERB
taxlaw-8368	912	15	revenue	revenue	NOUN
taxlaw-8368	912	16	and	and	CCONJ
taxlaw-8368	912	17	eliminate	eliminate	VERB
taxlaw-8368	912	18	tax	tax	NOUN
taxlaw-8368	912	19	arbitrage	arbitrage	NOUN
taxlaw-8368	912	20	opportunities	opportunity	NOUN
taxlaw-8368	912	21	available	available	ADJ
taxlaw-8368	912	22	due	due	ADP
taxlaw-8368	912	23	to	to	ADP
taxlaw-8368	912	24	the	the	DET
taxlaw-8368	912	25	multiplicity	multiplicity	NOUN
taxlaw-8368	912	26	of	of	ADP
taxlaw-8368	912	27	taxing	tax	VERB
taxlaw-8368	912	28	jurisdictions	jurisdiction	NOUN
taxlaw-8368	912	29	.	.	PUNCT
taxlaw-8368	913	1	vi	vi	X
taxlaw-8368	913	2	.	.	PUNCT
taxlaw-8368	913	3	an	an	DET
taxlaw-8368	913	4	international	international	ADJ
taxlaw-8368	913	5	taxing	tax	VERB
taxlaw-8368	913	6	agency	agency	NOUN
taxlaw-8368	913	7	for	for	ADP
taxlaw-8368	913	8	an	an	DET
taxlaw-8368	913	9	economically	economically	ADV
taxlaw-8368	913	10	globalized	globalized	ADJ
taxlaw-8368	913	11	world	world	NOUN
taxlaw-8368	913	12	:	:	PUNCT
taxlaw-8368	913	13	abandoning	abandon	VERB
taxlaw-8368	913	14	mythical	mythical	ADJ
taxlaw-8368	913	15	tax	tax	NOUN
taxlaw-8368	913	16	sovereignty	sovereignty	NOUN
taxlaw-8368	913	17	all	all	DET
taxlaw-8368	913	18	base	base	NOUN
taxlaw-8368	913	19	erosion	erosion	NOUN
taxlaw-8368	913	20	projects	project	NOUN
taxlaw-8368	913	21	require	require	VERB
taxlaw-8368	913	22	some	some	DET
taxlaw-8368	913	23	compromise	compromise	NOUN
taxlaw-8368	913	24	of	of	ADP
taxlaw-8368	913	25	tax	tax	NOUN
taxlaw-8368	913	26	sovereignty	sovereignty	NOUN
taxlaw-8368	913	27	,	,	PUNCT
taxlaw-8368	913	28	a	a	DET
taxlaw-8368	913	29	topic	topic	NOUN
taxlaw-8368	913	30	overdue	overdue	NOUN
taxlaw-8368	913	31	for	for	ADP
taxlaw-8368	913	32	more	more	ADV
taxlaw-8368	913	33	serious	serious	ADJ
taxlaw-8368	913	34	consideration	consideration	NOUN
taxlaw-8368	913	35	insofar	insofar	ADV
taxlaw-8368	913	36	as	as	ADP
taxlaw-8368	913	37	sovereignty	sovereignty	NOUN
taxlaw-8368	913	38	in	in	ADP
taxlaw-8368	913	39	taxing	tax	VERB
taxlaw-8368	913	40	well	well	ADV
taxlaw-8368	913	41	may	may	AUX
taxlaw-8368	913	42	be	be	AUX
taxlaw-8368	913	43	a	a	DET
taxlaw-8368	913	44	false	false	ADJ
taxlaw-8368	913	45	flag	flag	NOUN
taxlaw-8368	913	46	in	in	ADP
taxlaw-8368	913	47	the	the	DET
taxlaw-8368	913	48	world	world	NOUN
taxlaw-8368	913	49	of	of	ADP
taxlaw-8368	913	50	tax	tax	NOUN
taxlaw-8368	913	51	treaties	treaty	NOUN
taxlaw-8368	913	52	,	,	PUNCT
taxlaw-8368	913	53	tax	tax	NOUN
taxlaw-8368	913	54	information	information	NOUN
taxlaw-8368	913	55	exchange	exchange	NOUN
taxlaw-8368	913	56	agreements	agreement	NOUN
taxlaw-8368	913	57	,	,	PUNCT
taxlaw-8368	913	58	and	and	CCONJ
taxlaw-8368	913	59	tax	tax	NOUN
taxlaw-8368	913	60	blacklists	blacklist	NOUN
taxlaw-8368	913	61	designed	design	VERB
taxlaw-8368	913	62	to	to	PART
taxlaw-8368	913	63	coerce	coerce	VERB
taxlaw-8368	913	64	non	non	ADJ
taxlaw-8368	913	65	-	-	ADJ
taxlaw-8368	913	66	cooperative	cooperative	ADJ
taxlaw-8368	913	67	jurisdictions	jurisdiction	NOUN
taxlaw-8368	913	68	into	into	ADP
taxlaw-8368	913	69	becoming	become	VERB
taxlaw-8368	913	70	cooperative	cooperative	ADJ
taxlaw-8368	913	71	.	.	PUNCT
taxlaw-8368	914	1	the	the	DET
taxlaw-8368	914	2	business	business	NOUN
taxlaw-8368	914	3	world	world	NOUN
taxlaw-8368	914	4	has	have	AUX
taxlaw-8368	914	5	long	long	ADV
taxlaw-8368	914	6	accustomed	accustom	VERB
taxlaw-8368	914	7	itself	itself	PRON
taxlaw-8368	914	8	to	to	ADP
taxlaw-8368	914	9	operating	operate	VERB
taxlaw-8368	914	10	across	across	ADP
taxlaw-8368	914	11	international	international	ADJ
taxlaw-8368	914	12	borders	border	NOUN
taxlaw-8368	914	13	and	and	CCONJ
taxlaw-8368	914	14	within	within	ADP
taxlaw-8368	914	15	the	the	DET
taxlaw-8368	914	16	framework	framework	NOUN
taxlaw-8368	914	17	of	of	ADP
taxlaw-8368	914	18	multiple	multiple	ADJ
taxlaw-8368	914	19	sovereign	sovereign	ADJ
taxlaw-8368	914	20	states	state	NOUN
taxlaw-8368	914	21	.	.	PUNCT
taxlaw-8368	915	1	income	income	NOUN
taxlaw-8368	915	2	tax	tax	NOUN
taxlaw-8368	915	3	systems	system	NOUN
taxlaw-8368	915	4	of	of	ADP
taxlaw-8368	915	5	nations	nation	NOUN
taxlaw-8368	915	6	participating	participate	VERB
taxlaw-8368	915	7	in	in	ADP
taxlaw-8368	915	8	the	the	DET
taxlaw-8368	915	9	oecd	oecd	PROPN
taxlaw-8368	915	10	inclusive	inclusive	ADJ
taxlaw-8368	915	11	framework	framework	NOUN
taxlaw-8368	915	12	addressing	address	VERB
taxlaw-8368	915	13	base	base	NOUN
taxlaw-8368	915	14	erosion	erosion	NOUN
taxlaw-8368	915	15	and	and	CCONJ
taxlaw-8368	915	16	profit	profit	NOUN
taxlaw-8368	915	17	shifting	shift	VERB
taxlaw-8368	915	18	must	must	AUX
taxlaw-8368	915	19	converge	converge	VERB
taxlaw-8368	915	20	to	to	PART
taxlaw-8368	915	21	smooth	smooth	VERB
taxlaw-8368	915	22	and	and	CCONJ
taxlaw-8368	915	23	eliminate	eliminate	VERB
taxlaw-8368	915	24	systemic	systemic	ADJ
taxlaw-8368	915	25	disparities	disparity	NOUN
taxlaw-8368	915	26	so	so	SCONJ
taxlaw-8368	915	27	that	that	SCONJ
taxlaw-8368	915	28	base	base	NOUN
taxlaw-8368	915	29	erosion	erosion	NOUN
taxlaw-8368	915	30	in	in	ADP
taxlaw-8368	915	31	one	one	NUM
taxlaw-8368	915	32	state	state	NOUN
taxlaw-8368	915	33	is	be	AUX
taxlaw-8368	915	34	not	not	PART
taxlaw-8368	915	35	simply	simply	ADV
taxlaw-8368	915	36	a	a	DET
taxlaw-8368	915	37	structural	structural	ADJ
taxlaw-8368	915	38	element	element	NOUN
taxlaw-8368	915	39	of	of	ADP
taxlaw-8368	915	40	another	another	PRON
taxlaw-8368	915	41	.	.	PUNCT
taxlaw-8368	916	1	lack	lack	NOUN
taxlaw-8368	916	2	of	of	ADP
taxlaw-8368	916	3	tax	tax	NOUN
taxlaw-8368	916	4	base	base	NOUN
taxlaw-8368	916	5	uniformity	uniformity	NOUN
taxlaw-8368	916	6	may	may	AUX
taxlaw-8368	916	7	facilitate	facilitate	VERB
taxlaw-8368	916	8	new	new	ADJ
taxlaw-8368	916	9	base	base	NOUN
taxlaw-8368	916	10	erosion	erosion	NOUN
taxlaw-8368	916	11	as	as	SCONJ
taxlaw-8368	916	12	taxing	tax	VERB
taxlaw-8368	916	13	units	unit	NOUN
taxlaw-8368	916	14	adjust	adjust	VERB
taxlaw-8368	916	15	their	their	PRON
taxlaw-8368	916	16	bases	basis	NOUN
taxlaw-8368	916	17	rather	rather	ADV
taxlaw-8368	916	18	than	than	ADP
taxlaw-8368	916	19	their	their	PRON
taxlaw-8368	916	20	rates	rate	NOUN
taxlaw-8368	916	21	to	to	PART
taxlaw-8368	916	22	engage	engage	VERB
taxlaw-8368	916	23	in	in	ADP
taxlaw-8368	916	24	tax	tax	NOUN
taxlaw-8368	916	25	competition.220	competition.220	VERB
taxlaw-8368	916	26	a	a	DET
taxlaw-8368	916	27	minimum	minimum	ADJ
taxlaw-8368	916	28	rate	rate	NOUN
taxlaw-8368	916	29	of	of	ADP
taxlaw-8368	916	30	tax	tax	NOUN
taxlaw-8368	916	31	requires	require	VERB
taxlaw-8368	916	32	uniformity	uniformity	NOUN
taxlaw-8368	916	33	of	of	ADP
taxlaw-8368	916	34	the	the	DET
taxlaw-8368	916	35	base	base	NOUN
taxlaw-8368	916	36	for	for	ADP
taxlaw-8368	916	37	the	the	DET
taxlaw-8368	916	38	tax	tax	NOUN
taxlaw-8368	916	39	and	and	CCONJ
taxlaw-8368	916	40	uniform	uniform	ADJ
taxlaw-8368	916	41	administration	administration	NOUN
taxlaw-8368	916	42	of	of	ADP
taxlaw-8368	916	43	the	the	DET
taxlaw-8368	916	44	tax	tax	NOUN
taxlaw-8368	916	45	to	to	PART
taxlaw-8368	916	46	attain	attain	VERB
taxlaw-8368	916	47	its	its	PRON
taxlaw-8368	916	48	goal	goal	NOUN
taxlaw-8368	916	49	,	,	PUNCT
taxlaw-8368	916	50	but	but	CCONJ
taxlaw-8368	916	51	existing	exist	VERB
taxlaw-8368	916	52	minimum	minimum	ADJ
taxlaw-8368	916	53	tax	tax	NOUN
taxlaw-8368	916	54	proposals	proposal	NOUN
taxlaw-8368	916	55	fail	fail	VERB
taxlaw-8368	916	56	to	to	PART
taxlaw-8368	916	57	require	require	VERB
taxlaw-8368	916	58	the	the	DET
taxlaw-8368	916	59	essential	essential	ADJ
taxlaw-8368	916	60	uniformity	uniformity	NOUN
taxlaw-8368	916	61	.	.	PUNCT
taxlaw-8368	917	1	each	each	DET
taxlaw-8368	917	2	step	step	NOUN
taxlaw-8368	917	3	toward	toward	ADP
taxlaw-8368	917	4	uniformity	uniformity	NOUN
taxlaw-8368	917	5	requires	require	VERB
taxlaw-8368	917	6	nations	nation	NOUN
taxlaw-8368	917	7	to	to	PART
taxlaw-8368	917	8	compromise	compromise	VERB
taxlaw-8368	917	9	their	their	PRON
taxlaw-8368	917	10	tax	tax	NOUN
taxlaw-8368	917	11	sovereignty	sovereignty	NOUN
taxlaw-8368	917	12	and	and	CCONJ
taxlaw-8368	917	13	accept	accept	VERB
taxlaw-8368	917	14	a	a	DET
taxlaw-8368	917	15	compromise	compromise	NOUN
taxlaw-8368	917	16	position	position	NOUN
taxlaw-8368	917	17	that	that	PRON
taxlaw-8368	917	18	may	may	AUX
taxlaw-8368	917	19	accommodate	accommodate	VERB
taxlaw-8368	917	20	or	or	CCONJ
taxlaw-8368	917	21	follow	follow	VERB
taxlaw-8368	917	22	another	another	DET
taxlaw-8368	917	23	nation	nation	NOUN
taxlaw-8368	917	24	’s	’s	PART
taxlaw-8368	917	25	tax	tax	NOUN
taxlaw-8368	917	26	rules	rule	NOUN
taxlaw-8368	917	27	.	.	PUNCT
taxlaw-8368	918	1	the	the	DET
taxlaw-8368	918	2	ideal	ideal	ADJ
taxlaw-8368	918	3	way	way	NOUN
taxlaw-8368	918	4	to	to	PART
taxlaw-8368	918	5	guarantee	guarantee	VERB
taxlaw-8368	918	6	that	that	SCONJ
taxlaw-8368	918	7	uniformity	uniformity	NOUN
taxlaw-8368	918	8	of	of	ADP
taxlaw-8368	918	9	rules	rule	NOUN
taxlaw-8368	918	10	and	and	CCONJ
taxlaw-8368	918	11	administration	administration	NOUN
taxlaw-8368	918	12	would	would	AUX
taxlaw-8368	918	13	be	be	AUX
taxlaw-8368	918	14	a	a	DET
taxlaw-8368	918	15	single	single	ADJ
taxlaw-8368	918	16	international	international	ADJ
taxlaw-8368	918	17	agency	agency	NOUN
taxlaw-8368	918	18	to	to	PART
taxlaw-8368	918	19	administer	administer	VERB
taxlaw-8368	918	20	the	the	DET
taxlaw-8368	918	21	common	common	ADJ
taxlaw-8368	918	22	rules	rule	NOUN
taxlaw-8368	918	23	with	with	ADP
taxlaw-8368	918	24	powers	power	NOUN
taxlaw-8368	918	25	to	to	PART
taxlaw-8368	918	26	operate	operate	VERB
taxlaw-8368	918	27	independently	independently	ADV
taxlaw-8368	918	28	of	of	ADP
taxlaw-8368	918	29	national	national	ADJ
taxlaw-8368	918	30	borders	border	NOUN
taxlaw-8368	918	31	.	.	PUNCT
taxlaw-8368	919	1	measurement	measurement	NOUN
taxlaw-8368	919	2	of	of	ADP
taxlaw-8368	919	3	income	income	NOUN
taxlaw-8368	919	4	under	under	ADP
taxlaw-8368	919	5	uniform	uniform	NOUN
taxlaw-8368	919	6	substantive	substantive	ADJ
taxlaw-8368	919	7	and	and	CCONJ
taxlaw-8368	919	8	procedural	procedural	ADJ
taxlaw-8368	919	9	rules	rule	NOUN
taxlaw-8368	919	10	is	be	AUX
taxlaw-8368	919	11	essential	essential	ADJ
taxlaw-8368	919	12	but	but	CCONJ
taxlaw-8368	919	13	the	the	DET
taxlaw-8368	919	14	determination	determination	NOUN
taxlaw-8368	919	15	of	of	ADP
taxlaw-8368	919	16	income	income	NOUN
taxlaw-8368	919	17	source	source	NOUN
taxlaw-8368	919	18	or	or	CCONJ
taxlaw-8368	919	19	taxpayer	taxpayer	NOUN
taxlaw-8368	919	20	residence	residence	NOUN
taxlaw-8368	919	21	would	would	AUX
taxlaw-8368	919	22	become	become	VERB
taxlaw-8368	919	23	matters	matter	NOUN
taxlaw-8368	919	24	of	of	ADP
taxlaw-8368	919	25	revenue	revenue	NOUN
taxlaw-8368	919	26	distribution	distribution	NOUN
taxlaw-8368	919	27	,	,	PUNCT
taxlaw-8368	919	28	not	not	PART
taxlaw-8368	919	29	tax	tax	NOUN
taxlaw-8368	919	30	collection	collection	NOUN
taxlaw-8368	919	31	.	.	PUNCT
taxlaw-8368	920	1	the	the	DET
taxlaw-8368	920	2	international	international	ADJ
taxlaw-8368	920	3	agency	agency	NOUN
taxlaw-8368	920	4	may	may	AUX
taxlaw-8368	920	5	collect	collect	VERB
taxlaw-8368	920	6	the	the	DET
taxlaw-8368	920	7	taxes	taxis	NOUN
taxlaw-8368	920	8	and	and	CCONJ
taxlaw-8368	920	9	distribute	distribute	VERB
taxlaw-8368	920	10	them	they	PRON
taxlaw-8368	920	11	among	among	ADP
taxlaw-8368	920	12	nations	nation	NOUN
taxlaw-8368	920	13	under	under	ADP
taxlaw-8368	920	14	an	an	DET
taxlaw-8368	920	15	internationally	internationally	ADV
taxlaw-8368	920	16	determined	determine	VERB
taxlaw-8368	920	17	formula	formula	NOUN
taxlaw-8368	920	18	that	that	PRON
taxlaw-8368	920	19	is	be	AUX
taxlaw-8368	920	20	not	not	PART
taxlaw-8368	920	21	dependent	dependent	ADJ
taxlaw-8368	920	22	on	on	ADP
taxlaw-8368	920	23	the	the	DET
taxlaw-8368	920	24	determination	determination	NOUN
taxlaw-8368	920	25	of	of	ADP
taxlaw-8368	920	26	income	income	NOUN
taxlaw-8368	920	27	source	source	NOUN
taxlaw-8368	920	28	or	or	CCONJ
taxlaw-8368	920	29	residence	residence	NOUN
taxlaw-8368	920	30	.	.	PUNCT
taxlaw-8368	921	1	much	much	ADJ
taxlaw-8368	921	2	sovereignty	sovereignty	NOUN
taxlaw-8368	921	3	is	be	AUX
taxlaw-8368	921	4	at	at	ADP
taxlaw-8368	921	5	stake	stake	NOUN
taxlaw-8368	921	6	in	in	ADP
taxlaw-8368	921	7	the	the	DET
taxlaw-8368	921	8	beps	bep	NOUN
taxlaw-8368	921	9	and	and	CCONJ
taxlaw-8368	921	10	globe	globe	NOUN
taxlaw-8368	921	11	projects	project	NOUN
taxlaw-8368	921	12	but	but	CCONJ
taxlaw-8368	921	13	voluntary	voluntary	ADJ
taxlaw-8368	921	14	relinquishment	relinquishment	NOUN
taxlaw-8368	921	15	of	of	ADP
taxlaw-8368	921	16	sovereignty	sovereignty	NOUN
taxlaw-8368	921	17	is	be	AUX
taxlaw-8368	921	18	not	not	PART
taxlaw-8368	921	19	novel	novel	ADJ
taxlaw-8368	921	20	.	.	PUNCT
taxlaw-8368	922	1	nor	nor	CCONJ
taxlaw-8368	922	2	does	do	AUX
taxlaw-8368	922	3	it	it	PRON
taxlaw-8368	922	4	represent	represent	VERB
taxlaw-8368	922	5	a	a	DET
taxlaw-8368	922	6	radical	radical	ADJ
taxlaw-8368	922	7	change	change	NOUN
taxlaw-8368	922	8	from	from	ADP
taxlaw-8368	922	9	historic	historic	ADJ
taxlaw-8368	922	10	practices	practice	NOUN
taxlaw-8368	922	11	during	during	ADP
taxlaw-8368	922	12	the	the	DET
taxlaw-8368	922	13	20th	20th	ADJ
taxlaw-8368	922	14	century	century	NOUN
taxlaw-8368	922	15	.	.	PUNCT
taxlaw-8368	923	1	following	follow	VERB
taxlaw-8368	923	2	world	world	NOUN
taxlaw-8368	923	3	war	war	PROPN
taxlaw-8368	923	4	i	i	PRON
taxlaw-8368	923	5	,	,	PUNCT
taxlaw-8368	923	6	the	the	DET
taxlaw-8368	923	7	league	league	NOUN
taxlaw-8368	923	8	of	of	ADP
taxlaw-8368	923	9	nations	nation	NOUN
taxlaw-8368	923	10	emerged	emerge	VERB
taxlaw-8368	923	11	as	as	ADP
taxlaw-8368	923	12	a	a	DET
taxlaw-8368	923	13	mechanism	mechanism	NOUN
taxlaw-8368	923	14	for	for	ADP
taxlaw-8368	923	15	international	international	ADJ
taxlaw-8368	923	16	cooperation	cooperation	NOUN
taxlaw-8368	923	17	and	and	CCONJ
taxlaw-8368	923	18	resolution	resolution	NOUN
taxlaw-8368	923	19	of	of	ADP
taxlaw-8368	923	20	disputes	dispute	NOUN
taxlaw-8368	923	21	that	that	PRON
taxlaw-8368	923	22	would	would	AUX
taxlaw-8368	923	23	avert	avert	VERB
taxlaw-8368	923	24	future	future	ADJ
taxlaw-8368	923	25	wars	war	NOUN
taxlaw-8368	923	26	.	.	PUNCT
taxlaw-8368	924	1	it	it	PRON
taxlaw-8368	924	2	failed	fail	VERB
taxlaw-8368	924	3	,	,	PUNCT
taxlaw-8368	924	4	of	of	ADP
taxlaw-8368	924	5	course	course	NOUN
taxlaw-8368	924	6	,	,	PUNCT
taxlaw-8368	924	7	but	but	CCONJ
taxlaw-8368	924	8	the	the	DET
taxlaw-8368	924	9	united	united	PROPN
taxlaw-8368	924	10	nations	nations	PROPN
taxlaw-8368	924	11	followed	follow	VERB
taxlaw-8368	924	12	the	the	DET
taxlaw-8368	924	13	next	next	ADJ
taxlaw-8368	924	14	world	world	PROPN
taxlaw-8368	924	15	war	war	PROPN
taxlaw-8368	924	16	.	.	PUNCT
taxlaw-8368	925	1	un	un	PROPN
taxlaw-8368	925	2	peacekeeping	peacekeeping	NOUN
taxlaw-8368	925	3	interventions	intervention	NOUN
taxlaw-8368	925	4	have	have	AUX
taxlaw-8368	925	5	prevented	prevent	VERB
taxlaw-8368	925	6	some	some	DET
taxlaw-8368	925	7	wars221	wars221	PROPN
taxlaw-8368	925	8	but	but	CCONJ
taxlaw-8368	925	9	the	the	DET
taxlaw-8368	925	10	un	un	PROPN
taxlaw-8368	925	11	has	have	AUX
taxlaw-8368	925	12	not	not	PART
taxlaw-8368	925	13	spoken	speak	VERB
taxlaw-8368	925	14	with	with	ADP
taxlaw-8368	925	15	sufficient	sufficient	ADJ
taxlaw-8368	925	16	authority	authority	NOUN
taxlaw-8368	925	17	to	to	PART
taxlaw-8368	925	18	supplant	supplant	VERB
taxlaw-8368	925	19	sovereign	sovereign	ADJ
taxlaw-8368	925	20	decision	decision	NOUN
taxlaw-8368	925	21	-	-	PUNCT
taxlaw-8368	925	22	making	making	NOUN
taxlaw-8368	925	23	that	that	PRON
taxlaw-8368	925	24	threatens	threaten	VERB
taxlaw-8368	925	25	peaceful	peaceful	ADJ
taxlaw-8368	925	26	intercourse	intercourse	NOUN
taxlaw-8368	925	27	among	among	ADP
taxlaw-8368	925	28	nations	nation	NOUN
taxlaw-8368	925	29	.	.	PUNCT
taxlaw-8368	926	1	220	220	NUM
taxlaw-8368	926	2	see	see	VERB
taxlaw-8368	926	3	de	de	X
taxlaw-8368	926	4	wilde	wilde	PROPN
taxlaw-8368	926	5	,	,	PUNCT
taxlaw-8368	926	6	supra	supra	PROPN
taxlaw-8368	926	7	note	note	NOUN
taxlaw-8368	926	8	186	186	NUM
taxlaw-8368	926	9	,	,	PUNCT
taxlaw-8368	926	10	at	at	ADP
taxlaw-8368	926	11	30	30	NUM
taxlaw-8368	926	12	(	(	PUNCT
taxlaw-8368	926	13	“	"	PUNCT
taxlaw-8368	926	14	[	[	X
taxlaw-8368	926	15	u]nitary	u]nitary	ADJ
taxlaw-8368	926	16	approach	approach	NOUN
taxlaw-8368	926	17	.	.	PUNCT
taxlaw-8368	926	18	.	.	PUNCT
taxlaw-8368	927	1	.	.	PUNCT
taxlaw-8368	928	1	reflecting	reflect	VERB
taxlaw-8368	928	2	inputs	input	NOUN
taxlaw-8368	928	3	and	and	CCONJ
taxlaw-8368	928	4	outputs	output	NOUN
taxlaw-8368	928	5	is	be	AUX
taxlaw-8368	928	6	generally	generally	ADV
taxlaw-8368	928	7	considered	consider	VERB
taxlaw-8368	928	8	to	to	PART
taxlaw-8368	928	9	produce	produce	VERB
taxlaw-8368	928	10	less	less	ADJ
taxlaw-8368	928	11	opportunity	opportunity	NOUN
taxlaw-8368	928	12	for	for	ADP
taxlaw-8368	928	13	engaging	engage	VERB
taxlaw-8368	928	14	in	in	ADP
taxlaw-8368	928	15	artificial	artificial	ADJ
taxlaw-8368	928	16	tax	tax	NOUN
taxlaw-8368	928	17	avoidance	avoidance	NOUN
taxlaw-8368	928	18	operations	operation	NOUN
taxlaw-8368	928	19	.	.	PUNCT
taxlaw-8368	928	20	”	"	PUNCT
taxlaw-8368	928	21	)	)	PUNCT
taxlaw-8368	928	22	.	.	PUNCT
taxlaw-8368	929	1	221	221	NUM
taxlaw-8368	929	2	our	our	PRON
taxlaw-8368	929	3	successes	success	NOUN
taxlaw-8368	929	4	,	,	PUNCT
taxlaw-8368	929	5	un	un	PROPN
taxlaw-8368	929	6	peacekeeping	peacekeeping	PROPN
taxlaw-8368	929	7	,	,	PUNCT
taxlaw-8368	929	8	https://peacekeeping.un.org/en/our-successes	https://peacekeeping.un.org/en/our-successe	NOUN
taxlaw-8368	929	9	[	[	X
taxlaw-8368	929	10	https://perma.cc/qd5y-37bj	https://perma.cc/qd5y-37bj	X
taxlaw-8368	929	11	]	]	X
taxlaw-8368	929	12	(	(	PUNCT
taxlaw-8368	929	13	last	last	ADJ
taxlaw-8368	929	14	visited	visit	VERB
taxlaw-8368	929	15	june	june	PROPN
taxlaw-8368	929	16	18	18	NUM
taxlaw-8368	929	17	,	,	PUNCT
taxlaw-8368	929	18	2020	2020	NUM
taxlaw-8368	929	19	)	)	PUNCT
taxlaw-8368	929	20	;	;	PUNCT
taxlaw-8368	929	21	mano	mano	PROPN
taxlaw-8368	929	22	river	river	PROPN
taxlaw-8368	929	23	basin	basin	NOUN
taxlaw-8368	929	24	,	,	PUNCT
taxlaw-8368	929	25	25	25	NUM
taxlaw-8368	929	26	years	year	NOUN
taxlaw-8368	929	27	of	of	ADP
taxlaw-8368	929	28	peacekeeping	peacekeeping	NOUN
taxlaw-8368	929	29	,	,	PUNCT
taxlaw-8368	929	30	un	un	PROPN
taxlaw-8368	929	31	peacekeeping	peacekeeping	NOUN
taxlaw-8368	929	32	,	,	PUNCT
taxlaw-8368	929	33	https://peacekeeping.un.org/en/mano-river-basin-25-years-ofpeacekeeping	https://peacekeeping.un.org/en/mano-river-basin-25-years-ofpeacekeepe	VERB
taxlaw-8368	929	34	(	(	PUNCT
taxlaw-8368	929	35	last	last	ADJ
taxlaw-8368	929	36	visited	visit	VERB
taxlaw-8368	929	37	june	june	PROPN
taxlaw-8368	929	38	18	18	NUM
taxlaw-8368	929	39	,	,	PUNCT
taxlaw-8368	929	40	2020	2020	NUM
taxlaw-8368	929	41	)	)	PUNCT
taxlaw-8368	929	42	.	.	PUNCT
taxlaw-8368	930	1	162	162	NUM
taxlaw-8368	930	2	columbia	columbia	PROPN
taxlaw-8368	930	3	journal	journal	PROPN
taxlaw-8368	930	4	of	of	ADP
taxlaw-8368	930	5	tax	tax	NOUN
taxlaw-8368	930	6	law	law	NOUN
taxlaw-8368	930	7	[	[	X
taxlaw-8368	930	8	vol	vol	NOUN
taxlaw-8368	930	9	.	.	PUNCT
taxlaw-8368	931	1	12:126	12:126	NUM
taxlaw-8368	931	2	common	common	ADJ
taxlaw-8368	931	3	economic	economic	ADJ
taxlaw-8368	931	4	interests	interest	NOUN
taxlaw-8368	931	5	have	have	AUX
taxlaw-8368	931	6	been	be	AUX
taxlaw-8368	931	7	somewhat	somewhat	ADV
taxlaw-8368	931	8	more	more	ADV
taxlaw-8368	931	9	successful	successful	ADJ
taxlaw-8368	931	10	in	in	ADP
taxlaw-8368	931	11	securing	secure	VERB
taxlaw-8368	931	12	international	international	ADJ
taxlaw-8368	931	13	cooperation	cooperation	NOUN
taxlaw-8368	931	14	.	.	PUNCT
taxlaw-8368	932	1	the	the	DET
taxlaw-8368	932	2	world	world	PROPN
taxlaw-8368	932	3	trade	trade	NOUN
taxlaw-8368	932	4	organization	organization	NOUN
taxlaw-8368	932	5	(	(	PUNCT
taxlaw-8368	932	6	wto	wto	PROPN
taxlaw-8368	932	7	)	)	PUNCT
taxlaw-8368	932	8	,	,	PUNCT
taxlaw-8368	932	9	222	222	NUM
taxlaw-8368	932	10	for	for	ADP
taxlaw-8368	932	11	example	example	NOUN
taxlaw-8368	932	12	,	,	PUNCT
taxlaw-8368	932	13	promotes	promote	VERB
taxlaw-8368	932	14	international	international	ADJ
taxlaw-8368	932	15	trade	trade	NOUN
taxlaw-8368	932	16	and	and	CCONJ
taxlaw-8368	932	17	provides	provide	VERB
taxlaw-8368	932	18	a	a	DET
taxlaw-8368	932	19	forum	forum	NOUN
taxlaw-8368	932	20	for	for	ADP
taxlaw-8368	932	21	the	the	DET
taxlaw-8368	932	22	resolution	resolution	NOUN
taxlaw-8368	932	23	of	of	ADP
taxlaw-8368	932	24	trade	trade	NOUN
taxlaw-8368	932	25	disputes	dispute	NOUN
taxlaw-8368	932	26	and	and	CCONJ
taxlaw-8368	932	27	represents	represent	VERB
taxlaw-8368	932	28	a	a	DET
taxlaw-8368	932	29	compelling	compelling	ADJ
taxlaw-8368	932	30	example	example	NOUN
taxlaw-8368	932	31	of	of	ADP
taxlaw-8368	932	32	international	international	ADJ
taxlaw-8368	932	33	cooperation	cooperation	NOUN
taxlaw-8368	932	34	for	for	ADP
taxlaw-8368	932	35	common	common	ADJ
taxlaw-8368	932	36	economic	economic	ADJ
taxlaw-8368	932	37	interests.223	interests.223	PROPN
taxlaw-8368	932	38	even	even	ADV
taxlaw-8368	932	39	the	the	DET
taxlaw-8368	932	40	u.s	u.s	PROPN
taxlaw-8368	932	41	.	.	PROPN
taxlaw-8368	932	42	has	have	AUX
taxlaw-8368	932	43	acquiesced	acquiesce	VERB
taxlaw-8368	932	44	in	in	ADP
taxlaw-8368	932	45	adverse	adverse	ADJ
taxlaw-8368	932	46	decisions	decision	NOUN
taxlaw-8368	932	47	of	of	ADP
taxlaw-8368	932	48	the	the	DET
taxlaw-8368	932	49	wto	wto	PROPN
taxlaw-8368	932	50	concerning	concern	VERB
taxlaw-8368	932	51	anti	anti	ADJ
taxlaw-8368	932	52	-	-	ADJ
taxlaw-8368	932	53	competitive	competitive	ADJ
taxlaw-8368	932	54	practices	practice	NOUN
taxlaw-8368	932	55	and	and	CCONJ
taxlaw-8368	932	56	impermissible	impermissible	ADJ
taxlaw-8368	932	57	subsidies.224	subsidies.224	NOUN
taxlaw-8368	932	58	both	both	CCONJ
taxlaw-8368	932	59	the	the	DET
taxlaw-8368	932	60	eu	eu	PROPN
taxlaw-8368	932	61	,	,	PUNCT
taxlaw-8368	932	62	which	which	PRON
taxlaw-8368	932	63	began	begin	VERB
taxlaw-8368	932	64	as	as	ADP
taxlaw-8368	932	65	an	an	DET
taxlaw-8368	932	66	economic	economic	ADJ
taxlaw-8368	932	67	community	community	NOUN
taxlaw-8368	932	68	to	to	PART
taxlaw-8368	932	69	regulate	regulate	VERB
taxlaw-8368	932	70	and	and	CCONJ
taxlaw-8368	932	71	promote	promote	VERB
taxlaw-8368	932	72	trade	trade	NOUN
taxlaw-8368	932	73	for	for	ADP
taxlaw-8368	932	74	the	the	DET
taxlaw-8368	932	75	benefit	benefit	NOUN
taxlaw-8368	932	76	of	of	ADP
taxlaw-8368	932	77	its	its	PRON
taxlaw-8368	932	78	members,225	members,225	PROPN
taxlaw-8368	932	79	and	and	CCONJ
taxlaw-8368	932	80	the	the	DET
taxlaw-8368	932	81	union	union	NOUN
taxlaw-8368	932	82	of	of	ADP
taxlaw-8368	932	83	soviet	soviet	ADJ
taxlaw-8368	932	84	socialist	socialist	ADJ
taxlaw-8368	932	85	republics	republic	NOUN
taxlaw-8368	932	86	(	(	PUNCT
taxlaw-8368	932	87	ussr)226	ussr)226	PRON
taxlaw-8368	932	88	were	be	AUX
taxlaw-8368	932	89	created	create	VERB
taxlaw-8368	932	90	during	during	ADP
taxlaw-8368	932	91	the	the	DET
taxlaw-8368	932	92	twentieth	twentieth	ADJ
taxlaw-8368	932	93	century	century	NOUN
taxlaw-8368	932	94	.	.	PUNCT
taxlaw-8368	933	1	each	each	PRON
taxlaw-8368	933	2	required	require	VERB
taxlaw-8368	933	3	ethnically	ethnically	ADV
taxlaw-8368	933	4	and	and	CCONJ
taxlaw-8368	933	5	linguistically	linguistically	ADV
taxlaw-8368	933	6	discrete	discrete	ADJ
taxlaw-8368	933	7	countries	country	NOUN
taxlaw-8368	933	8	to	to	PART
taxlaw-8368	933	9	cede	cede	VERB
taxlaw-8368	933	10	more	more	ADJ
taxlaw-8368	933	11	or	or	CCONJ
taxlaw-8368	933	12	perhaps	perhaps	ADV
taxlaw-8368	933	13	less	less	ADV
taxlaw-8368	933	14	voluntarily	voluntarily	ADV
taxlaw-8368	933	15	in	in	ADP
taxlaw-8368	933	16	the	the	DET
taxlaw-8368	933	17	case	case	NOUN
taxlaw-8368	933	18	of	of	ADP
taxlaw-8368	933	19	the	the	DET
taxlaw-8368	933	20	ussr	ussr	ADJ
taxlaw-8368	933	21	considerable	considerable	ADJ
taxlaw-8368	933	22	economic	economic	ADJ
taxlaw-8368	933	23	independence	independence	NOUN
taxlaw-8368	933	24	to	to	PART
taxlaw-8368	933	25	secure	secure	VERB
taxlaw-8368	933	26	improved	improved	ADJ
taxlaw-8368	933	27	economic	economic	ADJ
taxlaw-8368	933	28	and	and	CCONJ
taxlaw-8368	933	29	trade	trade	NOUN
taxlaw-8368	933	30	relations	relation	NOUN
taxlaw-8368	933	31	beneficial	beneficial	ADJ
taxlaw-8368	933	32	for	for	ADP
taxlaw-8368	933	33	all	all	DET
taxlaw-8368	933	34	member	member	NOUN
taxlaw-8368	933	35	states	state	NOUN
taxlaw-8368	933	36	.	.	PUNCT
taxlaw-8368	934	1	central	central	ADJ
taxlaw-8368	934	2	planning	planning	NOUN
taxlaw-8368	934	3	in	in	ADP
taxlaw-8368	934	4	the	the	DET
taxlaw-8368	934	5	ussr	ussr	ADJ
taxlaw-8368	934	6	,	,	PUNCT
taxlaw-8368	934	7	government	government	NOUN
taxlaw-8368	934	8	control	control	NOUN
taxlaw-8368	934	9	over	over	ADP
taxlaw-8368	934	10	many	many	ADJ
taxlaw-8368	934	11	aspects	aspect	NOUN
taxlaw-8368	934	12	of	of	ADP
taxlaw-8368	934	13	daily	daily	ADJ
taxlaw-8368	934	14	life	life	NOUN
taxlaw-8368	934	15	,	,	PUNCT
taxlaw-8368	934	16	slow	slow	ADJ
taxlaw-8368	934	17	economic	economic	ADJ
taxlaw-8368	934	18	growth	growth	NOUN
taxlaw-8368	934	19	,	,	PUNCT
taxlaw-8368	934	20	and	and	CCONJ
taxlaw-8368	934	21	restrictions	restriction	NOUN
taxlaw-8368	934	22	on	on	ADP
taxlaw-8368	934	23	individual	individual	ADJ
taxlaw-8368	934	24	liberties	liberty	NOUN
taxlaw-8368	934	25	contributed	contribute	VERB
taxlaw-8368	934	26	to	to	ADP
taxlaw-8368	934	27	the	the	DET
taxlaw-8368	934	28	eventual	eventual	ADJ
taxlaw-8368	934	29	failure	failure	NOUN
taxlaw-8368	934	30	of	of	ADP
taxlaw-8368	934	31	the	the	DET
taxlaw-8368	934	32	ussr	ussr	ADJ
taxlaw-8368	934	33	model	model	NOUN
taxlaw-8368	934	34	,	,	PUNCT
taxlaw-8368	934	35	227	227	NUM
taxlaw-8368	934	36	while	while	SCONJ
taxlaw-8368	934	37	limited	limited	ADJ
taxlaw-8368	934	38	central	central	ADJ
taxlaw-8368	934	39	government	government	NOUN
taxlaw-8368	934	40	control	control	NOUN
taxlaw-8368	934	41	,	,	PUNCT
taxlaw-8368	934	42	protections	protection	NOUN
taxlaw-8368	934	43	of	of	ADP
taxlaw-8368	934	44	individual	individual	ADJ
taxlaw-8368	934	45	liberties	liberty	NOUN
taxlaw-8368	934	46	and	and	CCONJ
taxlaw-8368	934	47	national	national	ADJ
taxlaw-8368	934	48	independence	independence	NOUN
taxlaw-8368	934	49	,	,	PUNCT
taxlaw-8368	934	50	as	as	SCONJ
taxlaw-8368	934	51	opposed	oppose	VERB
taxlaw-8368	934	52	to	to	ADP
taxlaw-8368	934	53	eu	eu	PROPN
taxlaw-8368	934	54	common	common	ADJ
taxlaw-8368	934	55	interests	interest	NOUN
taxlaw-8368	934	56	,	,	PUNCT
taxlaw-8368	934	57	in	in	ADP
taxlaw-8368	934	58	many	many	ADJ
taxlaw-8368	934	59	nontrade	nontrade	VERB
taxlaw-8368	934	60	related	relate	VERB
taxlaw-8368	934	61	functions	function	NOUN
taxlaw-8368	934	62	has	have	AUX
taxlaw-8368	934	63	worked	work	VERB
taxlaw-8368	934	64	with	with	ADP
taxlaw-8368	934	65	considerable	considerable	ADJ
taxlaw-8368	934	66	success	success	NOUN
taxlaw-8368	934	67	in	in	ADP
taxlaw-8368	934	68	the	the	DET
taxlaw-8368	934	69	eu	eu	PROPN
taxlaw-8368	934	70	model	model	NOUN
taxlaw-8368	934	71	.	.	PUNCT
taxlaw-8368	935	1	the	the	DET
taxlaw-8368	935	2	uk	uk	PROPN
taxlaw-8368	935	3	’s	’s	PART
taxlaw-8368	935	4	withdrawal	withdrawal	NOUN
taxlaw-8368	935	5	from	from	ADP
taxlaw-8368	935	6	the	the	DET
taxlaw-8368	935	7	eu228	eu228	PROPN
taxlaw-8368	935	8	and	and	CCONJ
taxlaw-8368	935	9	dissension	dissension	NOUN
taxlaw-8368	935	10	with	with	ADP
taxlaw-8368	935	11	respect	respect	NOUN
taxlaw-8368	935	12	to	to	ADP
taxlaw-8368	935	13	several	several	ADJ
taxlaw-8368	935	14	primarily	primarily	ADV
taxlaw-8368	935	15	non	non	ADJ
taxlaw-8368	935	16	-	-	ADJ
taxlaw-8368	935	17	economic	economic	ADJ
taxlaw-8368	935	18	or	or	CCONJ
taxlaw-8368	935	19	trade	trade	NOUN
taxlaw-8368	935	20	issues	issue	NOUN
taxlaw-8368	935	21	including	include	VERB
taxlaw-8368	935	22	immigration	immigration	NOUN
taxlaw-8368	935	23	229	229	NUM
taxlaw-8368	935	24	indicates	indicate	VERB
taxlaw-8368	935	25	that	that	SCONJ
taxlaw-8368	935	26	the	the	DET
taxlaw-8368	935	27	eu	eu	PROPN
taxlaw-8368	935	28	model	model	NOUN
taxlaw-8368	935	29	may	may	AUX
taxlaw-8368	935	30	require	require	VERB
taxlaw-8368	935	31	adjustments	adjustment	NOUN
taxlaw-8368	935	32	for	for	SCONJ
taxlaw-8368	935	33	it	it	PRON
taxlaw-8368	935	34	to	to	PART
taxlaw-8368	935	35	endure	endure	VERB
taxlaw-8368	935	36	permanently	permanently	ADV
taxlaw-8368	935	37	without	without	ADP
taxlaw-8368	935	38	loss	loss	NOUN
taxlaw-8368	935	39	of	of	ADP
taxlaw-8368	935	40	additional	additional	ADJ
taxlaw-8368	935	41	member	member	NOUN
taxlaw-8368	935	42	states	state	NOUN
taxlaw-8368	935	43	.	.	PUNCT
taxlaw-8368	936	1	nevertheless	nevertheless	ADV
taxlaw-8368	936	2	,	,	PUNCT
taxlaw-8368	936	3	the	the	DET
taxlaw-8368	936	4	willingness	willingness	NOUN
taxlaw-8368	936	5	of	of	ADP
taxlaw-8368	936	6	nations	nation	NOUN
taxlaw-8368	936	7	to	to	PART
taxlaw-8368	936	8	acquiesce	acquiesce	VERB
taxlaw-8368	936	9	in	in	ADP
taxlaw-8368	936	10	the	the	DET
taxlaw-8368	936	11	authority	authority	NOUN
taxlaw-8368	936	12	of	of	ADP
taxlaw-8368	936	13	an	an	DET
taxlaw-8368	936	14	international	international	ADJ
taxlaw-8368	936	15	and	and	CCONJ
taxlaw-8368	936	16	voluntary	voluntary	ADJ
taxlaw-8368	936	17	administrative	administrative	ADJ
taxlaw-8368	936	18	body	body	NOUN
taxlaw-8368	936	19	to	to	PART
taxlaw-8368	936	20	promote	promote	VERB
taxlaw-8368	936	21	common	common	ADJ
taxlaw-8368	936	22	economic	economic	ADJ
taxlaw-8368	936	23	interests	interest	NOUN
taxlaw-8368	936	24	exists	exist	VERB
taxlaw-8368	936	25	.	.	PUNCT
taxlaw-8368	937	1	on	on	ADP
taxlaw-8368	937	2	a	a	DET
taxlaw-8368	937	3	222	222	NUM
taxlaw-8368	937	4	what	what	PRON
taxlaw-8368	937	5	is	be	AUX
taxlaw-8368	937	6	the	the	DET
taxlaw-8368	937	7	wto	wto	PROPN
taxlaw-8368	937	8	?	?	PUNCT
taxlaw-8368	937	9	,	,	PUNCT
taxlaw-8368	937	10	world	world	NOUN
taxlaw-8368	937	11	trade	trade	NOUN
taxlaw-8368	937	12	organization	organization	NOUN
taxlaw-8368	937	13	,	,	PUNCT
taxlaw-8368	937	14	https://www.wto.org/english	https://www.wto.org/english	PROPN
taxlaw-8368	937	15	/thewto_e	/thewto_e	SYM
taxlaw-8368	937	16	/	/	SYM
taxlaw-8368	937	17	whatis_e	whatis_e	NOUN
taxlaw-8368	937	18	/	/	SYM
taxlaw-8368	937	19	whatis_e.htm	whatis_e.htm	PROPN
taxlaw-8368	938	1	[	[	X
taxlaw-8368	938	2	https://perma.cc/y4s7-6dxu	https://perma.cc/y4s7-6dxu	X
taxlaw-8368	938	3	]	]	X
taxlaw-8368	938	4	(	(	PUNCT
taxlaw-8368	938	5	last	last	ADV
taxlaw-8368	938	6	visited	visit	VERB
taxlaw-8368	938	7	july	july	PROPN
taxlaw-8368	938	8	10	10	NUM
taxlaw-8368	938	9	,	,	PUNCT
taxlaw-8368	938	10	2020	2020	NUM
taxlaw-8368	938	11	)	)	PUNCT
taxlaw-8368	938	12	.	.	PUNCT
taxlaw-8368	939	1	223	223	NUM
taxlaw-8368	940	1	martin	martin	PROPN
taxlaw-8368	940	2	vallespinos	vallespino	NOUN
taxlaw-8368	940	3	,	,	PUNCT
taxlaw-8368	940	4	can	can	AUX
taxlaw-8368	940	5	the	the	DET
taxlaw-8368	940	6	wto	wto	PROPN
taxlaw-8368	940	7	stop	stop	VERB
taxlaw-8368	940	8	the	the	DET
taxlaw-8368	940	9	race	race	NOUN
taxlaw-8368	940	10	to	to	ADP
taxlaw-8368	940	11	the	the	DET
taxlaw-8368	940	12	bottom	bottom	NOUN
taxlaw-8368	940	13	?	?	PUNCT
taxlaw-8368	941	1	tax	tax	NOUN
taxlaw-8368	941	2	competition	competition	NOUN
taxlaw-8368	941	3	and	and	CCONJ
taxlaw-8368	941	4	the	the	DET
taxlaw-8368	941	5	wto	wto	PROPN
taxlaw-8368	941	6	,	,	PUNCT
taxlaw-8368	941	7	40	40	NUM
taxlaw-8368	941	8	va	va	NOUN
taxlaw-8368	941	9	.	.	PUNCT
taxlaw-8368	942	1	tax	tax	PROPN
taxlaw-8368	942	2	rev	rev	PROPN
taxlaw-8368	942	3	.	.	PROPN
taxlaw-8368	943	1	93	93	NUM
taxlaw-8368	943	2	(	(	PUNCT
taxlaw-8368	943	3	2020	2020	NUM
taxlaw-8368	943	4	)	)	PUNCT
taxlaw-8368	943	5	(	(	PUNCT
taxlaw-8368	943	6	arguing	argue	VERB
taxlaw-8368	943	7	that	that	SCONJ
taxlaw-8368	943	8	the	the	DET
taxlaw-8368	943	9	wto	wto	PROPN
taxlaw-8368	943	10	should	should	AUX
taxlaw-8368	943	11	police	police	VERB
taxlaw-8368	943	12	tax	tax	NOUN
taxlaw-8368	943	13	concessions	concession	NOUN
taxlaw-8368	943	14	because	because	SCONJ
taxlaw-8368	943	15	they	they	PRON
taxlaw-8368	943	16	impact	impact	VERB
taxlaw-8368	943	17	trade	trade	NOUN
taxlaw-8368	943	18	)	)	PUNCT
taxlaw-8368	943	19	.	.	PUNCT
taxlaw-8368	944	1	224	224	NUM
taxlaw-8368	944	2	see	see	VERB
taxlaw-8368	944	3	,	,	PUNCT
taxlaw-8368	944	4	e.g.	e.g.	ADV
taxlaw-8368	944	5	,	,	PUNCT
taxlaw-8368	944	6	press	press	NOUN
taxlaw-8368	944	7	release	release	NOUN
taxlaw-8368	944	8	,	,	PUNCT
taxlaw-8368	944	9	european	european	PROPN
taxlaw-8368	944	10	commission	commission	PROPN
taxlaw-8368	944	11	,	,	PUNCT
taxlaw-8368	944	12	wto	wto	PROPN
taxlaw-8368	944	13	boeing	boeing	PROPN
taxlaw-8368	944	14	dispute	dispute	NOUN
taxlaw-8368	944	15	:	:	PUNCT
taxlaw-8368	944	16	eu	eu	PROPN
taxlaw-8368	944	17	issues	issue	NOUN
taxlaw-8368	944	18	preliminary	preliminary	ADJ
taxlaw-8368	944	19	list	list	NOUN
taxlaw-8368	944	20	of	of	ADP
taxlaw-8368	944	21	u.s	u.s	PROPN
taxlaw-8368	944	22	.	.	PROPN
taxlaw-8368	944	23	products	product	NOUN
taxlaw-8368	944	24	considered	consider	VERB
taxlaw-8368	944	25	for	for	ADP
taxlaw-8368	944	26	countermeasures	countermeasure	NOUN
taxlaw-8368	944	27	(	(	PUNCT
taxlaw-8368	944	28	apr	apr	NOUN
taxlaw-8368	944	29	.	.	PROPN
taxlaw-8368	944	30	17	17	NUM
taxlaw-8368	944	31	,	,	PUNCT
taxlaw-8368	944	32	2019	2019	NUM
taxlaw-8368	944	33	)	)	PUNCT
taxlaw-8368	944	34	,	,	PUNCT
taxlaw-8368	944	35	https://ec.europa.eu/commission/presscorner/detail/en/ip_19_2162	https://ec.europa.eu/commission/presscorner/detail/en/ip_19_2162	X
taxlaw-8368	945	1	[	[	X
taxlaw-8368	945	2	https://perma.cc/69y9-skab	https://perma.cc/69y9-skab	X
taxlaw-8368	945	3	]	]	X
taxlaw-8368	945	4	;	;	PUNCT
taxlaw-8368	945	5	press	press	NOUN
taxlaw-8368	945	6	release	release	NOUN
taxlaw-8368	945	7	,	,	PUNCT
taxlaw-8368	945	8	office	office	NOUN
taxlaw-8368	945	9	of	of	ADP
taxlaw-8368	945	10	the	the	DET
taxlaw-8368	945	11	united	united	PROPN
taxlaw-8368	945	12	states	states	PROPN
taxlaw-8368	945	13	trade	trade	PROPN
taxlaw-8368	945	14	representative	representative	NOUN
taxlaw-8368	945	15	,	,	PUNCT
taxlaw-8368	945	16	u.s	u.s	PROPN
taxlaw-8368	945	17	.	.	PROPN
taxlaw-8368	945	18	notifies	notifie	NOUN
taxlaw-8368	945	19	full	full	ADJ
taxlaw-8368	945	20	compliance	compliance	NOUN
taxlaw-8368	945	21	in	in	ADP
taxlaw-8368	945	22	wto	wto	PROPN
taxlaw-8368	945	23	aircraft	aircraft	NOUN
taxlaw-8368	945	24	dispute	dispute	NOUN
taxlaw-8368	945	25	(	(	PUNCT
taxlaw-8368	945	26	may	may	PROPN
taxlaw-8368	945	27	6	6	NUM
taxlaw-8368	945	28	,	,	PUNCT
taxlaw-8368	945	29	2020	2020	NUM
taxlaw-8368	945	30	)	)	PUNCT
taxlaw-8368	945	31	,	,	PUNCT
taxlaw-8368	945	32	https://ustr.gov/about-us/policy-offices/press-office/pressreleases/2020/may/us-notifies-full-compliance-wto-aircraft-dispute	https://ustr.gov/about-us/policy-offices/press-office/pressreleases/2020/may/us-notifies-full-compliance-wto-aircraft-dispute	NOUN
taxlaw-8368	945	33	[	[	X
taxlaw-8368	945	34	https://perma.cc/bk6w3z7h	https://perma.cc/bk6w3z7h	X
taxlaw-8368	945	35	]	]	PUNCT
taxlaw-8368	945	36	.	.	PUNCT
taxlaw-8368	946	1	see	see	VERB
taxlaw-8368	946	2	also	also	ADV
taxlaw-8368	946	3	appellate	appellate	ADJ
taxlaw-8368	946	4	body	body	NOUN
taxlaw-8368	946	5	report	report	NOUN
taxlaw-8368	946	6	and	and	CCONJ
taxlaw-8368	946	7	panel	panel	NOUN
taxlaw-8368	946	8	report	report	NOUN
taxlaw-8368	946	9	,	,	PUNCT
taxlaw-8368	946	10	united	united	PROPN
taxlaw-8368	946	11	states	states	PROPN
taxlaw-8368	946	12	tax	tax	NOUN
taxlaw-8368	946	13	treatment	treatment	NOUN
taxlaw-8368	946	14	for	for	ADP
taxlaw-8368	946	15	“	"	PUNCT
taxlaw-8368	946	16	foreign	foreign	ADJ
taxlaw-8368	946	17	sales	sale	NOUN
taxlaw-8368	946	18	corporations	corporation	NOUN
taxlaw-8368	946	19	,	,	PUNCT
taxlaw-8368	946	20	”	"	PUNCT
taxlaw-8368	946	21	wto	wto	PROPN
taxlaw-8368	946	22	doc	doc	PROPN
taxlaw-8368	946	23	.	.	PROPN
taxlaw-8368	946	24	wt	wt	PROPN
taxlaw-8368	946	25	/	/	SYM
taxlaw-8368	946	26	ds108/36	ds108/36	PROPN
taxlaw-8368	946	27	(	(	PUNCT
taxlaw-8368	946	28	mar	mar	PROPN
taxlaw-8368	946	29	.	.	PROPN
taxlaw-8368	946	30	17	17	NUM
taxlaw-8368	946	31	,	,	PUNCT
taxlaw-8368	946	32	2006	2006	NUM
taxlaw-8368	946	33	)	)	PUNCT
taxlaw-8368	946	34	(	(	PUNCT
taxlaw-8368	946	35	the	the	DET
taxlaw-8368	946	36	u.s	u.s	PROPN
taxlaw-8368	946	37	.	.	PROPN
taxlaw-8368	946	38	repealed	repeal	VERB
taxlaw-8368	946	39	the	the	DET
taxlaw-8368	946	40	grandfather	grandfather	ADJ
taxlaw-8368	946	41	provisions	provision	NOUN
taxlaw-8368	946	42	of	of	ADP
taxlaw-8368	946	43	the	the	DET
taxlaw-8368	946	44	american	american	ADJ
taxlaw-8368	946	45	jobs	jobs	PROPN
taxlaw-8368	946	46	creation	creation	PROPN
taxlaw-8368	946	47	act	act	NOUN
taxlaw-8368	946	48	and	and	CCONJ
taxlaw-8368	946	49	the	the	DET
taxlaw-8368	946	50	eti	eti	PROPN
taxlaw-8368	946	51	act	act	NOUN
taxlaw-8368	946	52	that	that	PRON
taxlaw-8368	946	53	were	be	AUX
taxlaw-8368	946	54	subject	subject	ADJ
taxlaw-8368	946	55	to	to	ADP
taxlaw-8368	946	56	compliance	compliance	NOUN
taxlaw-8368	946	57	proceedings	proceeding	NOUN
taxlaw-8368	946	58	)	)	PUNCT
taxlaw-8368	946	59	;	;	PUNCT
taxlaw-8368	946	60	appellate	appellate	ADJ
taxlaw-8368	946	61	body	body	NOUN
taxlaw-8368	946	62	report	report	NOUN
taxlaw-8368	946	63	and	and	CCONJ
taxlaw-8368	946	64	panel	panel	NOUN
taxlaw-8368	946	65	report	report	NOUN
taxlaw-8368	946	66	,	,	PUNCT
taxlaw-8368	946	67	united	united	PROPN
taxlaw-8368	946	68	states	states	PROPN
taxlaw-8368	946	69	–	–	PUNCT
taxlaw-8368	946	70	import	import	NOUN
taxlaw-8368	946	71	prohibition	prohibition	NOUN
taxlaw-8368	946	72	of	of	ADP
taxlaw-8368	946	73	certain	certain	ADJ
taxlaw-8368	946	74	shrimp	shrimp	NOUN
taxlaw-8368	946	75	and	and	CCONJ
taxlaw-8368	946	76	shrimp	shrimp	NOUN
taxlaw-8368	946	77	products	product	NOUN
taxlaw-8368	946	78	,	,	PUNCT
taxlaw-8368	946	79	wto	wto	PROPN
taxlaw-8368	946	80	doc	doc	PROPN
taxlaw-8368	946	81	.	.	PROPN
taxlaw-8368	946	82	wt	wt	PROPN
taxlaw-8368	946	83	/	/	SYM
taxlaw-8368	946	84	ds58/23	ds58/23	NOUN
taxlaw-8368	946	85	(	(	PUNCT
taxlaw-8368	946	86	nov	nov	PROPN
taxlaw-8368	946	87	.	.	PROPN
taxlaw-8368	946	88	26	26	NUM
taxlaw-8368	946	89	,	,	PUNCT
taxlaw-8368	946	90	2001	2001	NUM
taxlaw-8368	946	91	)	)	PUNCT
taxlaw-8368	946	92	.	.	PUNCT
taxlaw-8368	947	1	225	225	NUM
taxlaw-8368	947	2	the	the	DET
taxlaw-8368	947	3	history	history	NOUN
taxlaw-8368	947	4	of	of	ADP
taxlaw-8368	947	5	the	the	DET
taxlaw-8368	947	6	european	european	PROPN
taxlaw-8368	947	7	union	union	PROPN
taxlaw-8368	947	8	,	,	PUNCT
taxlaw-8368	947	9	european	european	PROPN
taxlaw-8368	947	10	union	union	PROPN
taxlaw-8368	947	11	,	,	PUNCT
taxlaw-8368	947	12	https://europa.eu/europeanunion/about-eu/history_en	https://europa.eu/europeanunion/about-eu/history_en	PROPN
taxlaw-8368	948	1	[	[	X
taxlaw-8368	948	2	https://perma.cc/2qm3-fqgr	https://perma.cc/2qm3-fqgr	X
taxlaw-8368	948	3	]	]	X
taxlaw-8368	948	4	(	(	PUNCT
taxlaw-8368	948	5	last	last	ADV
taxlaw-8368	948	6	visited	visit	VERB
taxlaw-8368	948	7	june	june	PROPN
taxlaw-8368	948	8	18	18	NUM
taxlaw-8368	948	9	,	,	PUNCT
taxlaw-8368	948	10	2020	2020	NUM
taxlaw-8368	948	11	)	)	PUNCT
taxlaw-8368	948	12	.	.	PUNCT
taxlaw-8368	949	1	226	226	NUM
taxlaw-8368	949	2	see	see	VERB
taxlaw-8368	949	3	generally	generally	ADV
taxlaw-8368	949	4	,	,	PUNCT
taxlaw-8368	949	5	soviet	soviet	PROPN
taxlaw-8368	949	6	union	union	PROPN
taxlaw-8368	949	7	,	,	PUNCT
taxlaw-8368	949	8	encyc	encyc	NOUN
taxlaw-8368	949	9	.	.	PUNCT
taxlaw-8368	950	1	brittanica	brittanica	PROPN
taxlaw-8368	950	2	,	,	PUNCT
taxlaw-8368	950	3	https://www.britannica.com	https://www.britannica.com	X
taxlaw-8368	950	4	/place	/place	PUNCT
taxlaw-8368	950	5	/	/	SYM
taxlaw-8368	950	6	soviet	soviet	PROPN
taxlaw-8368	950	7	-	-	PUNCT
taxlaw-8368	950	8	union	union	PROPN
taxlaw-8368	950	9	[	[	X
taxlaw-8368	950	10	https://perma.cc/2c9r-vm4b	https://perma.cc/2c9r-vm4b	NOUN
taxlaw-8368	950	11	]	]	X
taxlaw-8368	950	12	(	(	PUNCT
taxlaw-8368	950	13	last	last	ADV
taxlaw-8368	950	14	visited	visit	VERB
taxlaw-8368	950	15	july	july	PROPN
taxlaw-8368	950	16	27	27	NUM
taxlaw-8368	950	17	,	,	PUNCT
taxlaw-8368	950	18	2020	2020	NUM
taxlaw-8368	950	19	)	)	PUNCT
taxlaw-8368	950	20	.	.	PUNCT
taxlaw-8368	951	1	227	227	NUM
taxlaw-8368	951	2	see	see	VERB
taxlaw-8368	951	3	numa	numa	PROPN
taxlaw-8368	951	4	mazat	mazat	PROPN
taxlaw-8368	951	5	,	,	PUNCT
taxlaw-8368	951	6	structural	structural	ADJ
taxlaw-8368	951	7	analysis	analysis	NOUN
taxlaw-8368	951	8	of	of	ADP
taxlaw-8368	951	9	the	the	DET
taxlaw-8368	951	10	economic	economic	ADJ
taxlaw-8368	951	11	decline	decline	NOUN
taxlaw-8368	951	12	and	and	CCONJ
taxlaw-8368	951	13	collapse	collapse	NOUN
taxlaw-8368	951	14	of	of	ADP
taxlaw-8368	951	15	the	the	DET
taxlaw-8368	951	16	soviet	soviet	PROPN
taxlaw-8368	951	17	union	union	PROPN
taxlaw-8368	951	18	,	,	PUNCT
taxlaw-8368	951	19	anpec	anpec	NOUN
taxlaw-8368	951	20	(	(	PUNCT
taxlaw-8368	951	21	2016	2016	NUM
taxlaw-8368	951	22	)	)	PUNCT
taxlaw-8368	951	23	https://www.anpec.org.br/encontro/2015/submissao/files_i/i3186e370d13d34b7043cb737da8d75390.pdf	https://www.anpec.org.br/encontro/2015/submissao/files_i/i3186e370d13d34b7043cb737da8d75390.pdf	NOUN
taxlaw-8368	952	1	[	[	X
taxlaw-8368	952	2	https://perma.cc/5he7-9jdq	https://perma.cc/5he7-9jdq	X
taxlaw-8368	952	3	]	]	X
taxlaw-8368	952	4	;	;	PUNCT
taxlaw-8368	952	5	michael	michael	PROPN
taxlaw-8368	952	6	ray	ray	PROPN
taxlaw-8368	952	7	,	,	PUNCT
taxlaw-8368	952	8	why	why	SCONJ
taxlaw-8368	952	9	did	do	AUX
taxlaw-8368	952	10	the	the	DET
taxlaw-8368	952	11	soviet	soviet	PROPN
taxlaw-8368	952	12	union	union	PROPN
taxlaw-8368	952	13	collapse	collapse	NOUN
taxlaw-8368	952	14	?	?	PUNCT
taxlaw-8368	953	1	brittanica	brittanica	PROPN
taxlaw-8368	953	2	,	,	PUNCT
taxlaw-8368	953	3	https://www.britannica.com/story/why-did-the-sovietunion-collapse	https://www.britannica.com/story/why-did-the-sovietunion-collapse	PROPN
taxlaw-8368	953	4	[	[	X
taxlaw-8368	953	5	https://perma.cc/dw4a-443j	https://perma.cc/dw4a-443j	PROPN
taxlaw-8368	953	6	]	]	PUNCT
taxlaw-8368	953	7	.	.	PUNCT
taxlaw-8368	954	1	228	228	NUM
taxlaw-8368	954	2	brexit	brexit	NOUN
taxlaw-8368	954	3	–	–	PUNCT
taxlaw-8368	954	4	uk	uk	PROPN
taxlaw-8368	954	5	’s	’s	PART
taxlaw-8368	954	6	withdrawal	withdrawal	NOUN
taxlaw-8368	954	7	from	from	ADP
taxlaw-8368	954	8	the	the	DET
taxlaw-8368	954	9	eu	eu	PROPN
taxlaw-8368	954	10	,	,	PUNCT
taxlaw-8368	954	11	eur	eur	ADJ
taxlaw-8368	954	12	-	-	PUNCT
taxlaw-8368	954	13	lex	lex	NOUN
taxlaw-8368	954	14	,	,	PUNCT
taxlaw-8368	954	15	https://eur-lex.europa.eu/content	https://eur-lex.europa.eu/content	ADJ
taxlaw-8368	954	16	/news	/new	NOUN
taxlaw-8368	954	17	/	/	SYM
taxlaw-8368	954	18	brexit	brexit	NOUN
taxlaw-8368	954	19	-	-	PUNCT
taxlaw-8368	954	20	uk	uk	NOUN
taxlaw-8368	954	21	-	-	NOUN
taxlaw-8368	954	22	withdrawal	withdrawal	NOUN
taxlaw-8368	954	23	-	-	PUNCT
taxlaw-8368	954	24	from	from	ADP
taxlaw-8368	954	25	-	-	PUNCT
taxlaw-8368	954	26	the	the	DET
taxlaw-8368	954	27	-	-	PUNCT
taxlaw-8368	954	28	eu.html	eu.html	NOUN
taxlaw-8368	954	29	[	[	X
taxlaw-8368	954	30	https://perma.cc/y2w9-65qw	https://perma.cc/y2w9-65qw	X
taxlaw-8368	954	31	]	]	X
taxlaw-8368	954	32	(	(	PUNCT
taxlaw-8368	954	33	last	last	ADJ
taxlaw-8368	954	34	visited	visit	VERB
taxlaw-8368	954	35	june	june	PROPN
taxlaw-8368	954	36	18	18	NUM
taxlaw-8368	954	37	,	,	PUNCT
taxlaw-8368	954	38	2020	2020	NUM
taxlaw-8368	954	39	)	)	PUNCT
taxlaw-8368	954	40	.	.	PUNCT
taxlaw-8368	955	1	229	229	NUM
taxlaw-8368	955	2	see	see	VERB
taxlaw-8368	955	3	,	,	PUNCT
taxlaw-8368	955	4	e.g.	e.g.	ADV
taxlaw-8368	955	5	,	,	PUNCT
taxlaw-8368	955	6	pablo	pablo	PROPN
taxlaw-8368	955	7	gorondi	gorondi	PROPN
taxlaw-8368	955	8	,	,	PUNCT
taxlaw-8368	955	9	hungary	hungary	PROPN
taxlaw-8368	955	10	’s	’s	PART
taxlaw-8368	955	11	orban	orban	NOUN
taxlaw-8368	955	12	critical	critical	ADJ
taxlaw-8368	955	13	of	of	ADP
taxlaw-8368	955	14	eu	eu	PROPN
taxlaw-8368	955	15	leaders	leader	NOUN
taxlaw-8368	955	16	on	on	ADP
taxlaw-8368	955	17	migration	migration	NOUN
taxlaw-8368	955	18	,	,	PUNCT
taxlaw-8368	955	19	economy	economy	NOUN
taxlaw-8368	955	20	,	,	PUNCT
taxlaw-8368	955	21	ap	ap	PROPN
taxlaw-8368	955	22	news	news	PROPN
taxlaw-8368	955	23	(	(	PUNCT
taxlaw-8368	955	24	july	july	PROPN
taxlaw-8368	955	25	27	27	NUM
taxlaw-8368	955	26	,	,	PUNCT
taxlaw-8368	955	27	2019	2019	NUM
taxlaw-8368	955	28	)	)	PUNCT
taxlaw-8368	955	29	,	,	PUNCT
taxlaw-8368	955	30	https://apnews.com/b89e682583014c7e8a1bf1cbb46e5dcf	https://apnews.com/b89e682583014c7e8a1bf1cbb46e5dcf	PROPN
taxlaw-8368	956	1	[	[	X
taxlaw-8368	956	2	https://perma.cc/ekm9-59bj	https://perma.cc/ekm9-59bj	X
taxlaw-8368	956	3	]	]	PUNCT
taxlaw-8368	956	4	.	.	PUNCT
taxlaw-8368	957	1	2021	2021	NUM
taxlaw-8368	957	2	]	]	PUNCT
taxlaw-8368	957	3	uniform	uniform	ADJ
taxlaw-8368	957	4	international	international	ADJ
taxlaw-8368	957	5	tax	tax	NOUN
taxlaw-8368	957	6	collection	collection	NOUN
taxlaw-8368	957	7	and	and	CCONJ
taxlaw-8368	957	8	distribution	distribution	NOUN
taxlaw-8368	957	9	163	163	NUM
taxlaw-8368	957	10	small	small	ADJ
taxlaw-8368	957	11	scale	scale	NOUN
taxlaw-8368	957	12	,	,	PUNCT
taxlaw-8368	957	13	five	five	NUM
taxlaw-8368	957	14	economic	economic	ADJ
taxlaw-8368	957	15	powers	power	NOUN
taxlaw-8368	957	16	have	have	AUX
taxlaw-8368	957	17	joined	join	VERB
taxlaw-8368	957	18	in	in	ADP
taxlaw-8368	957	19	a	a	DET
taxlaw-8368	957	20	combined	combine	VERB
taxlaw-8368	957	21	effort	effort	NOUN
taxlaw-8368	957	22	to	to	PART
taxlaw-8368	957	23	reduce	reduce	VERB
taxlaw-8368	957	24	tax	tax	NOUN
taxlaw-8368	957	25	evasion.230	evasion.230	NUM
taxlaw-8368	957	26	in	in	ADP
taxlaw-8368	957	27	many	many	ADJ
taxlaw-8368	957	28	countries	country	NOUN
taxlaw-8368	957	29	,	,	PUNCT
taxlaw-8368	957	30	business	business	NOUN
taxlaw-8368	957	31	interests	interest	NOUN
taxlaw-8368	957	32	,	,	PUNCT
taxlaw-8368	957	33	politicians	politician	NOUN
taxlaw-8368	957	34	,	,	PUNCT
taxlaw-8368	957	35	and	and	CCONJ
taxlaw-8368	957	36	the	the	DET
taxlaw-8368	957	37	populace	populace	NOUN
taxlaw-8368	957	38	regularly	regularly	ADV
taxlaw-8368	957	39	malign	malign	VERB
taxlaw-8368	957	40	the	the	DET
taxlaw-8368	957	41	taxing	tax	VERB
taxlaw-8368	957	42	agencies	agency	NOUN
taxlaw-8368	957	43	while	while	SCONJ
taxlaw-8368	957	44	simultaneously	simultaneously	ADV
taxlaw-8368	957	45	looking	look	VERB
taxlaw-8368	957	46	to	to	ADP
taxlaw-8368	957	47	the	the	DET
taxlaw-8368	957	48	taxing	tax	VERB
taxlaw-8368	957	49	agency	agency	NOUN
taxlaw-8368	957	50	to	to	PART
taxlaw-8368	957	51	subsidize	subsidize	VERB
taxlaw-8368	957	52	the	the	DET
taxlaw-8368	957	53	activities	activity	NOUN
taxlaw-8368	957	54	and	and	CCONJ
taxlaw-8368	957	55	interests	interest	NOUN
taxlaw-8368	957	56	they	they	PRON
taxlaw-8368	957	57	favor	favor	VERB
taxlaw-8368	957	58	.	.	PUNCT
taxlaw-8368	958	1	in	in	ADP
taxlaw-8368	958	2	the	the	DET
taxlaw-8368	958	3	u.s	u.s	PROPN
taxlaw-8368	958	4	.	.	PROPN
taxlaw-8368	958	5	,	,	PUNCT
taxlaw-8368	958	6	even	even	ADV
taxlaw-8368	958	7	members	member	NOUN
taxlaw-8368	958	8	of	of	ADP
taxlaw-8368	958	9	congress	congress	PROPN
taxlaw-8368	958	10	refer	refer	VERB
taxlaw-8368	958	11	to	to	ADP
taxlaw-8368	958	12	the	the	DET
taxlaw-8368	958	13	tax	tax	NOUN
taxlaw-8368	958	14	laws	law	NOUN
taxlaw-8368	958	15	as	as	SCONJ
taxlaw-8368	958	16	the	the	DET
taxlaw-8368	958	17	“	"	PUNCT
taxlaw-8368	958	18	irs	irs	PROPN
taxlaw-8368	958	19	code	code	NOUN
taxlaw-8368	958	20	,	,	PUNCT
taxlaw-8368	958	21	”	"	PUNCT
taxlaw-8368	958	22	231	231	NUM
taxlaw-8368	958	23	implicitly	implicitly	ADV
taxlaw-8368	958	24	assigning	assign	VERB
taxlaw-8368	958	25	responsibility	responsibility	NOUN
taxlaw-8368	958	26	for	for	ADP
taxlaw-8368	958	27	taxation	taxation	NOUN
taxlaw-8368	958	28	to	to	ADP
taxlaw-8368	958	29	the	the	DET
taxlaw-8368	958	30	administrative	administrative	ADJ
taxlaw-8368	958	31	agency	agency	NOUN
taxlaw-8368	958	32	as	as	ADP
taxlaw-8368	958	33	if	if	SCONJ
taxlaw-8368	958	34	it	it	PRON
taxlaw-8368	958	35	,	,	PUNCT
taxlaw-8368	958	36	and	and	CCONJ
taxlaw-8368	958	37	not	not	PART
taxlaw-8368	958	38	the	the	DET
taxlaw-8368	958	39	legislature	legislature	NOUN
taxlaw-8368	958	40	,	,	PUNCT
taxlaw-8368	958	41	were	be	AUX
taxlaw-8368	958	42	responsible	responsible	ADJ
taxlaw-8368	958	43	for	for	ADP
taxlaw-8368	958	44	the	the	DET
taxlaw-8368	958	45	tax	tax	NOUN
taxlaw-8368	958	46	laws	law	NOUN
taxlaw-8368	958	47	that	that	PRON
taxlaw-8368	958	48	the	the	DET
taxlaw-8368	958	49	agency	agency	NOUN
taxlaw-8368	958	50	must	must	AUX
taxlaw-8368	958	51	enforce	enforce	VERB
taxlaw-8368	958	52	.	.	PUNCT
taxlaw-8368	959	1	congress	congress	PROPN
taxlaw-8368	959	2	and	and	CCONJ
taxlaw-8368	959	3	other	other	ADJ
taxlaw-8368	959	4	national	national	ADJ
taxlaw-8368	959	5	legislatures	legislature	NOUN
taxlaw-8368	959	6	have	have	AUX
taxlaw-8368	959	7	grown	grow	VERB
taxlaw-8368	959	8	accustomed	accustomed	ADJ
taxlaw-8368	959	9	to	to	ADP
taxlaw-8368	959	10	delivering	deliver	VERB
taxlaw-8368	959	11	indirect	indirect	ADJ
taxlaw-8368	959	12	subsidies	subsidy	NOUN
taxlaw-8368	959	13	through	through	ADP
taxlaw-8368	959	14	the	the	DET
taxlaw-8368	959	15	tax	tax	NOUN
taxlaw-8368	959	16	law	law	NOUN
taxlaw-8368	959	17	rather	rather	ADV
taxlaw-8368	959	18	than	than	ADP
taxlaw-8368	959	19	directly	directly	ADV
taxlaw-8368	959	20	subsidizing	subsidize	VERB
taxlaw-8368	959	21	activities	activity	NOUN
taxlaw-8368	959	22	and	and	CCONJ
taxlaw-8368	959	23	interests.232	interests.232	NOUN
taxlaw-8368	959	24	while	while	SCONJ
taxlaw-8368	959	25	an	an	DET
taxlaw-8368	959	26	international	international	ADJ
taxlaw-8368	959	27	taxing	tax	VERB
taxlaw-8368	959	28	agency	agency	NOUN
taxlaw-8368	959	29	enforcing	enforce	VERB
taxlaw-8368	959	30	internationally	internationally	ADV
taxlaw-8368	959	31	uniform	uniform	ADJ
taxlaw-8368	959	32	tax	tax	NOUN
taxlaw-8368	959	33	rules	rule	NOUN
taxlaw-8368	959	34	under	under	ADP
taxlaw-8368	959	35	uniform	uniform	ADJ
taxlaw-8368	959	36	administrative	administrative	ADJ
taxlaw-8368	959	37	procedures	procedure	NOUN
taxlaw-8368	959	38	and	and	CCONJ
taxlaw-8368	959	39	standards	standard	NOUN
taxlaw-8368	959	40	might	might	AUX
taxlaw-8368	959	41	continue	continue	VERB
taxlaw-8368	959	42	to	to	PART
taxlaw-8368	959	43	be	be	AUX
taxlaw-8368	959	44	a	a	DET
taxlaw-8368	959	45	subject	subject	NOUN
taxlaw-8368	959	46	of	of	ADP
taxlaw-8368	959	47	derision	derision	NOUN
taxlaw-8368	959	48	,	,	PUNCT
taxlaw-8368	959	49	it	it	PRON
taxlaw-8368	959	50	would	would	AUX
taxlaw-8368	959	51	remove	remove	VERB
taxlaw-8368	959	52	taxation	taxation	NOUN
taxlaw-8368	959	53	from	from	ADP
taxlaw-8368	959	54	the	the	DET
taxlaw-8368	959	55	domestic	domestic	ADJ
taxlaw-8368	959	56	political	political	ADJ
taxlaw-8368	959	57	sphere	sphere	NOUN
taxlaw-8368	959	58	and	and	CCONJ
taxlaw-8368	959	59	allow	allow	VERB
taxlaw-8368	959	60	it	it	PRON
taxlaw-8368	959	61	to	to	PART
taxlaw-8368	959	62	serve	serve	VERB
taxlaw-8368	959	63	its	its	PRON
taxlaw-8368	959	64	primary	primary	ADJ
taxlaw-8368	959	65	function	function	NOUN
taxlaw-8368	959	66	of	of	ADP
taxlaw-8368	959	67	raising	raise	VERB
taxlaw-8368	959	68	the	the	DET
taxlaw-8368	959	69	revenue	revenue	NOUN
taxlaw-8368	959	70	necessary	necessary	ADJ
taxlaw-8368	959	71	to	to	PART
taxlaw-8368	959	72	operate	operate	VERB
taxlaw-8368	959	73	governments	government	NOUN
taxlaw-8368	959	74	,	,	PUNCT
taxlaw-8368	959	75	rather	rather	ADV
taxlaw-8368	959	76	than	than	ADP
taxlaw-8368	959	77	as	as	ADP
taxlaw-8368	959	78	an	an	DET
taxlaw-8368	959	79	indirect	indirect	ADJ
taxlaw-8368	959	80	source	source	NOUN
taxlaw-8368	959	81	of	of	ADP
taxlaw-8368	959	82	funding	funding	NOUN
taxlaw-8368	959	83	for	for	ADP
taxlaw-8368	959	84	private	private	ADJ
taxlaw-8368	959	85	activities	activity	NOUN
taxlaw-8368	959	86	.	.	PUNCT
taxlaw-8368	960	1	by	by	ADP
taxlaw-8368	960	2	separating	separate	VERB
taxlaw-8368	960	3	taxation	taxation	NOUN
taxlaw-8368	960	4	from	from	ADP
taxlaw-8368	960	5	domestic	domestic	ADJ
taxlaw-8368	960	6	politics	politic	NOUN
taxlaw-8368	960	7	,	,	PUNCT
taxlaw-8368	960	8	international	international	ADJ
taxlaw-8368	960	9	uniformity	uniformity	NOUN
taxlaw-8368	960	10	diminishes	diminish	VERB
taxlaw-8368	960	11	the	the	DET
taxlaw-8368	960	12	opportunism	opportunism	NOUN
taxlaw-8368	960	13	of	of	ADP
taxlaw-8368	960	14	targeted	target	VERB
taxlaw-8368	960	15	tax	tax	NOUN
taxlaw-8368	960	16	subsidies	subsidy	NOUN
taxlaw-8368	960	17	and	and	CCONJ
taxlaw-8368	960	18	requires	require	VERB
taxlaw-8368	960	19	discussion	discussion	NOUN
taxlaw-8368	960	20	of	of	ADP
taxlaw-8368	960	21	budgeting	budget	VERB
taxlaw-8368	960	22	for	for	ADP
taxlaw-8368	960	23	a	a	DET
taxlaw-8368	960	24	subsidy	subsidy	NOUN
taxlaw-8368	960	25	with	with	ADP
taxlaw-8368	960	26	a	a	DET
taxlaw-8368	960	27	direct	direct	ADJ
taxlaw-8368	960	28	expenditure	expenditure	NOUN
taxlaw-8368	960	29	rather	rather	ADV
taxlaw-8368	960	30	than	than	ADP
taxlaw-8368	960	31	the	the	DET
taxlaw-8368	960	32	current	current	ADJ
taxlaw-8368	960	33	indirect	indirect	ADJ
taxlaw-8368	960	34	delivery	delivery	NOUN
taxlaw-8368	960	35	through	through	ADP
taxlaw-8368	960	36	decreased	decrease	VERB
taxlaw-8368	960	37	tax	tax	NOUN
taxlaw-8368	960	38	liability	liability	NOUN
taxlaw-8368	960	39	.	.	PUNCT
taxlaw-8368	961	1	many	many	ADJ
taxlaw-8368	961	2	tax	tax	NOUN
taxlaw-8368	961	3	subsidies	subsidy	NOUN
taxlaw-8368	961	4	currently	currently	ADV
taxlaw-8368	961	5	are	be	AUX
taxlaw-8368	961	6	opportunistic	opportunistic	ADJ
taxlaw-8368	961	7	and	and	CCONJ
taxlaw-8368	961	8	frequently	frequently	ADV
taxlaw-8368	961	9	provide	provide	VERB
taxlaw-8368	961	10	taxpayers	taxpayer	NOUN
taxlaw-8368	961	11	’	'	PUNCT
taxlaw-8368	961	12	the	the	DET
taxlaw-8368	961	13	opportunity	opportunity	NOUN
taxlaw-8368	961	14	to	to	PART
taxlaw-8368	961	15	misdirect	misdirect	VERB
taxlaw-8368	961	16	all	all	PRON
taxlaw-8368	961	17	or	or	CCONJ
taxlaw-8368	961	18	part	part	NOUN
taxlaw-8368	961	19	of	of	ADP
taxlaw-8368	961	20	the	the	DET
taxlaw-8368	961	21	intended	intend	VERB
taxlaw-8368	961	22	subsidy.233	subsidy.233	NUM
taxlaw-8368	961	23	they	they	PRON
taxlaw-8368	961	24	result	result	VERB
taxlaw-8368	961	25	from	from	ADP
taxlaw-8368	961	26	the	the	DET
taxlaw-8368	961	27	exertion	exertion	NOUN
taxlaw-8368	961	28	of	of	ADP
taxlaw-8368	961	29	influence	influence	NOUN
taxlaw-8368	961	30	by	by	ADP
taxlaw-8368	961	31	limited	limited	ADJ
taxlaw-8368	961	32	interests	interest	NOUN
taxlaw-8368	961	33	and	and	CCONJ
taxlaw-8368	961	34	appear	appear	VERB
taxlaw-8368	961	35	in	in	ADP
taxlaw-8368	961	36	statutory	statutory	ADJ
taxlaw-8368	961	37	language	language	NOUN
taxlaw-8368	961	38	that	that	PRON
taxlaw-8368	961	39	is	be	AUX
taxlaw-8368	961	40	deceptively	deceptively	ADV
taxlaw-8368	961	41	general	general	ADJ
taxlaw-8368	961	42	despite	despite	SCONJ
taxlaw-8368	961	43	being	be	AUX
taxlaw-8368	961	44	targeted	target	VERB
taxlaw-8368	961	45	to	to	ADP
taxlaw-8368	961	46	the	the	DET
taxlaw-8368	961	47	influential	influential	ADJ
taxlaw-8368	961	48	interests.234	interests.234	ADJ
taxlaw-8368	961	49	changing	change	VERB
taxlaw-8368	961	50	tax	tax	NOUN
taxlaw-8368	961	51	rules	rule	NOUN
taxlaw-8368	961	52	under	under	ADP
taxlaw-8368	961	53	an	an	DET
taxlaw-8368	961	54	internationalized	internationalized	ADJ
taxlaw-8368	961	55	system	system	NOUN
taxlaw-8368	961	56	to	to	PART
taxlaw-8368	961	57	subsidize	subsidize	VERB
taxlaw-8368	961	58	specific	specific	ADJ
taxlaw-8368	961	59	business	business	NOUN
taxlaw-8368	961	60	interests	interest	NOUN
taxlaw-8368	961	61	would	would	AUX
taxlaw-8368	961	62	require	require	VERB
taxlaw-8368	961	63	international	international	ADJ
taxlaw-8368	961	64	agreement	agreement	NOUN
taxlaw-8368	961	65	and	and	CCONJ
taxlaw-8368	961	66	is	be	AUX
taxlaw-8368	961	67	likely	likely	ADJ
taxlaw-8368	961	68	to	to	PART
taxlaw-8368	961	69	be	be	AUX
taxlaw-8368	961	70	far	far	ADV
taxlaw-8368	961	71	less	less	ADV
taxlaw-8368	961	72	common	common	ADJ
taxlaw-8368	961	73	than	than	SCONJ
taxlaw-8368	961	74	such	such	ADJ
taxlaw-8368	961	75	subsidies	subsidy	NOUN
taxlaw-8368	961	76	are	be	AUX
taxlaw-8368	961	77	now	now	ADV
taxlaw-8368	961	78	.	.	PUNCT
taxlaw-8368	962	1	uniform	uniform	ADJ
taxlaw-8368	962	2	taxation	taxation	NOUN
taxlaw-8368	962	3	of	of	ADP
taxlaw-8368	962	4	income	income	NOUN
taxlaw-8368	962	5	without	without	ADP
taxlaw-8368	962	6	regard	regard	NOUN
taxlaw-8368	962	7	to	to	ADP
taxlaw-8368	962	8	source	source	NOUN
taxlaw-8368	962	9	and	and	CCONJ
taxlaw-8368	962	10	divorced	divorce	VERB
taxlaw-8368	962	11	from	from	ADP
taxlaw-8368	962	12	the	the	DET
taxlaw-8368	962	13	distribution	distribution	NOUN
taxlaw-8368	962	14	of	of	ADP
taxlaw-8368	962	15	the	the	DET
taxlaw-8368	962	16	centrally	centrally	ADV
taxlaw-8368	962	17	collected	collect	VERB
taxlaw-8368	962	18	tax	tax	NOUN
taxlaw-8368	962	19	revenue	revenue	NOUN
taxlaw-8368	962	20	among	among	ADP
taxlaw-8368	962	21	nations	nation	NOUN
taxlaw-8368	962	22	eliminates	eliminate	VERB
taxlaw-8368	962	23	the	the	DET
taxlaw-8368	962	24	need	need	NOUN
taxlaw-8368	962	25	for	for	ADP
taxlaw-8368	962	26	bilateral	bilateral	ADJ
taxlaw-8368	962	27	or	or	CCONJ
taxlaw-8368	962	28	multilateral	multilateral	ADJ
taxlaw-8368	962	29	tax	tax	NOUN
taxlaw-8368	962	30	treaties	treaty	NOUN
taxlaw-8368	962	31	,	,	PUNCT
taxlaw-8368	962	32	as	as	ADV
taxlaw-8368	962	33	well	well	ADV
taxlaw-8368	962	34	as	as	ADP
taxlaw-8368	962	35	tieas	tiea	NOUN
taxlaw-8368	962	36	,	,	PUNCT
taxlaw-8368	962	37	except	except	SCONJ
taxlaw-8368	962	38	for	for	ADP
taxlaw-8368	962	39	the	the	DET
taxlaw-8368	962	40	general	general	ADJ
taxlaw-8368	962	41	agreement	agreement	NOUN
taxlaw-8368	962	42	to	to	PART
taxlaw-8368	962	43	be	be	AUX
taxlaw-8368	962	44	part	part	NOUN
taxlaw-8368	962	45	of	of	ADP
taxlaw-8368	962	46	the	the	DET
taxlaw-8368	962	47	unified	unified	ADJ
taxlaw-8368	962	48	tax	tax	NOUN
taxlaw-8368	962	49	system	system	NOUN
taxlaw-8368	962	50	and	and	CCONJ
taxlaw-8368	962	51	to	to	PART
taxlaw-8368	962	52	acquiesce	acquiesce	VERB
taxlaw-8368	962	53	in	in	ADP
taxlaw-8368	962	54	the	the	DET
taxlaw-8368	962	55	distribution	distribution	NOUN
taxlaw-8368	962	56	formula	formula	NOUN
taxlaw-8368	962	57	.	.	PUNCT
taxlaw-8368	963	1	where	where	SCONJ
taxlaw-8368	963	2	a	a	DET
taxlaw-8368	963	3	230	230	NUM
taxlaw-8368	963	4	joint	joint	ADJ
taxlaw-8368	963	5	chiefs	chief	NOUN
taxlaw-8368	963	6	of	of	ADP
taxlaw-8368	963	7	global	global	ADJ
taxlaw-8368	963	8	tax	tax	NOUN
taxlaw-8368	963	9	enforcement	enforcement	NOUN
taxlaw-8368	963	10	,	,	PUNCT
taxlaw-8368	963	11	irs	irs	PROPN
taxlaw-8368	963	12	,	,	PUNCT
taxlaw-8368	963	13	https://www.irs.gov/compliance/jointchiefs-of-global-tax-enforcement	https://www.irs.gov/compliance/jointchiefs-of-global-tax-enforcement	PROPN
taxlaw-8368	963	14	[	[	X
taxlaw-8368	963	15	https://perma.cc/2lb2-rl7	https://perma.cc/2lb2-rl7	X
taxlaw-8368	963	16	m	m	X
taxlaw-8368	963	17	]	]	X
taxlaw-8368	963	18	(	(	PUNCT
taxlaw-8368	963	19	last	last	ADV
taxlaw-8368	963	20	visited	visit	VERB
taxlaw-8368	963	21	july	july	PROPN
taxlaw-8368	963	22	14	14	NUM
taxlaw-8368	963	23	,	,	PUNCT
taxlaw-8368	963	24	2020	2020	NUM
taxlaw-8368	963	25	)	)	PUNCT
taxlaw-8368	963	26	.	.	PUNCT
taxlaw-8368	963	27	231	231	NUM
taxlaw-8368	963	28	michelle	michelle	NOUN
taxlaw-8368	963	29	ye	ye	PROPN
taxlaw-8368	963	30	hee	hee	PROPN
taxlaw-8368	963	31	lee	lee	PROPN
taxlaw-8368	963	32	,	,	PUNCT
taxlaw-8368	963	33	who	who	PRON
taxlaw-8368	963	34	wrote	write	VERB
taxlaw-8368	963	35	the	the	DET
taxlaw-8368	963	36	‘	'	PUNCT
taxlaw-8368	963	37	irs	irs	PROPN
taxlaw-8368	963	38	code	code	NOUN
taxlaw-8368	963	39	’	'	PUNCT
taxlaw-8368	963	40	?	?	PUNCT
taxlaw-8368	964	1	hint	hint	NOUN
taxlaw-8368	964	2	:	:	PUNCT
taxlaw-8368	964	3	it	it	PRON
taxlaw-8368	964	4	was	be	AUX
taxlaw-8368	964	5	n’t	not	PART
taxlaw-8368	964	6	the	the	DET
taxlaw-8368	964	7	internal	internal	ADJ
taxlaw-8368	964	8	revenue	revenue	NOUN
taxlaw-8368	964	9	service	service	NOUN
taxlaw-8368	964	10	,	,	PUNCT
taxlaw-8368	964	11	wash	wash	NOUN
taxlaw-8368	964	12	.	.	PUNCT
taxlaw-8368	965	1	post	post	NOUN
taxlaw-8368	965	2	(	(	PUNCT
taxlaw-8368	965	3	apr	apr	PROPN
taxlaw-8368	965	4	.	.	PROPN
taxlaw-8368	965	5	13	13	NUM
taxlaw-8368	965	6	,	,	PUNCT
taxlaw-8368	965	7	2015	2015	NUM
taxlaw-8368	965	8	)	)	PUNCT
taxlaw-8368	965	9	,	,	PUNCT
taxlaw-8368	965	10	https://www.washingtonpost.com/news/fact-checker	https://www.washingtonpost.com/news/fact-checker	PROPN
taxlaw-8368	965	11	/wp/2015/04/13	/wp/2015/04/13	NOUN
taxlaw-8368	965	12	/	/	SYM
taxlaw-8368	965	13	who	who	PRON
taxlaw-8368	965	14	-	-	PUNCT
taxlaw-8368	965	15	wrote	write	VERB
taxlaw-8368	965	16	-	-	PUNCT
taxlaw-8368	965	17	the	the	DET
taxlaw-8368	965	18	-	-	PUNCT
taxlaw-8368	965	19	irs	irs	PROPN
taxlaw-8368	965	20	-	-	PUNCT
taxlaw-8368	965	21	code	code	NOUN
taxlaw-8368	965	22	-	-	PUNCT
taxlaw-8368	965	23	hint	hint	NOUN
taxlaw-8368	965	24	-	-	PUNCT
taxlaw-8368	965	25	it	it	PRON
taxlaw-8368	965	26	-	-	PUNCT
taxlaw-8368	965	27	wasnt	wasnt	VERB
taxlaw-8368	965	28	-	-	PUNCT
taxlaw-8368	965	29	the	the	DET
taxlaw-8368	965	30	-	-	PUNCT
taxlaw-8368	965	31	internal	internal	ADJ
taxlaw-8368	965	32	-	-	PUNCT
taxlaw-8368	965	33	revenue	revenue	NOUN
taxlaw-8368	965	34	-	-	PUNCT
taxlaw-8368	965	35	service/	service/	NUM
taxlaw-8368	965	36	[	[	X
taxlaw-8368	965	37	https://perma.cc/p7kq-gkg4	https://perma.cc/p7kq-gkg4	X
taxlaw-8368	965	38	]	]	X
taxlaw-8368	965	39	.	.	PUNCT
taxlaw-8368	966	1	232	232	NUM
taxlaw-8368	966	2	see	see	VERB
taxlaw-8368	966	3	u.s	u.s	PROPN
taxlaw-8368	966	4	.	.	PROPN
taxlaw-8368	966	5	dep’t	dep’t	PROPN
taxlaw-8368	966	6	of	of	ADP
taxlaw-8368	966	7	treas	treas	PROPN
taxlaw-8368	966	8	.	.	PUNCT
taxlaw-8368	966	9	,	,	PUNCT
taxlaw-8368	966	10	tax	tax	NOUN
taxlaw-8368	966	11	expenditures	expenditure	NOUN
taxlaw-8368	966	12	(	(	PUNCT
taxlaw-8368	966	13	2018	2018	NUM
taxlaw-8368	966	14	)	)	PUNCT
taxlaw-8368	966	15	,	,	PUNCT
taxlaw-8368	966	16	https://home.treasury.gov	https://home.treasury.gov	NUM
taxlaw-8368	966	17	/system	/system	SYM
taxlaw-8368	966	18	/	/	SYM
taxlaw-8368	966	19	files/131	files/131	PROPN
taxlaw-8368	966	20	/	/	SYM
taxlaw-8368	966	21	tax	tax	NOUN
taxlaw-8368	966	22	-	-	PUNCT
taxlaw-8368	966	23	expenditures	expenditure	NOUN
taxlaw-8368	966	24	-	-	PUNCT
taxlaw-8368	966	25	fy2020.pdf	fy2020.pdf	NOUN
taxlaw-8368	967	1	[	[	X
taxlaw-8368	967	2	https://perma.cc/3df2-6k54	https://perma.cc/3df2-6k54	X
taxlaw-8368	967	3	]	]	X
taxlaw-8368	968	1	[	[	X
taxlaw-8368	968	2	hereinafter	hereinafter	NOUN
taxlaw-8368	968	3	tax	tax	NOUN
taxlaw-8368	968	4	expenditures	expenditure	NOUN
taxlaw-8368	968	5	]	]	PUNCT
taxlaw-8368	968	6	.	.	PUNCT
taxlaw-8368	969	1	233	233	NUM
taxlaw-8368	969	2	see	see	VERB
taxlaw-8368	969	3	henry	henry	PROPN
taxlaw-8368	969	4	ordower	ordower	PROPN
taxlaw-8368	969	5	,	,	PUNCT
taxlaw-8368	969	6	capital	capital	NOUN
taxlaw-8368	969	7	,	,	PUNCT
taxlaw-8368	969	8	an	an	DET
taxlaw-8368	969	9	elusive	elusive	ADJ
taxlaw-8368	969	10	tax	tax	NOUN
taxlaw-8368	969	11	object	object	NOUN
taxlaw-8368	969	12	and	and	CCONJ
taxlaw-8368	969	13	impediment	impediment	VERB
taxlaw-8368	969	14	to	to	ADP
taxlaw-8368	969	15	sustainable	sustainable	ADJ
taxlaw-8368	969	16	taxation	taxation	NOUN
taxlaw-8368	969	17	,	,	PUNCT
taxlaw-8368	969	18	23	23	NUM
taxlaw-8368	969	19	fla	fla	NOUN
taxlaw-8368	969	20	.	.	PUNCT
taxlaw-8368	970	1	tax	tax	PROPN
taxlaw-8368	970	2	rev	rev	PROPN
taxlaw-8368	970	3	.	.	PROPN
taxlaw-8368	970	4	625	625	NUM
taxlaw-8368	970	5	,	,	PUNCT
taxlaw-8368	970	6	630	630	NUM
taxlaw-8368	970	7	-	-	SYM
taxlaw-8368	970	8	32	32	NUM
taxlaw-8368	970	9	(	(	PUNCT
taxlaw-8368	970	10	2020	2020	NUM
taxlaw-8368	970	11	)	)	PUNCT
taxlaw-8368	970	12	.	.	PUNCT
taxlaw-8368	971	1	for	for	ADP
taxlaw-8368	971	2	contrary	contrary	ADJ
taxlaw-8368	971	3	views	view	NOUN
taxlaw-8368	971	4	approving	approve	VERB
taxlaw-8368	971	5	the	the	DET
taxlaw-8368	971	6	use	use	NOUN
taxlaw-8368	971	7	of	of	ADP
taxlaw-8368	971	8	the	the	DET
taxlaw-8368	971	9	taxing	tax	VERB
taxlaw-8368	971	10	authority	authority	NOUN
taxlaw-8368	971	11	for	for	ADP
taxlaw-8368	971	12	non	non	ADJ
taxlaw-8368	971	13	-	-	ADJ
taxlaw-8368	971	14	revenue	revenue	NOUN
taxlaw-8368	971	15	functions	function	NOUN
taxlaw-8368	971	16	,	,	PUNCT
taxlaw-8368	971	17	see	see	VERB
taxlaw-8368	971	18	,	,	PUNCT
taxlaw-8368	971	19	for	for	ADP
taxlaw-8368	971	20	example	example	NOUN
taxlaw-8368	971	21	,	,	PUNCT
taxlaw-8368	971	22	david	david	PROPN
taxlaw-8368	971	23	a.	a.	PROPN
taxlaw-8368	971	24	weisbach	weisbach	PROPN
taxlaw-8368	971	25	&	&	CCONJ
taxlaw-8368	971	26	jacob	jacob	PROPN
taxlaw-8368	971	27	nusim	nusim	PROPN
taxlaw-8368	971	28	,	,	PUNCT
taxlaw-8368	971	29	the	the	DET
taxlaw-8368	971	30	integration	integration	NOUN
taxlaw-8368	971	31	of	of	ADP
taxlaw-8368	971	32	tax	tax	NOUN
taxlaw-8368	971	33	and	and	CCONJ
taxlaw-8368	971	34	spending	spending	NOUN
taxlaw-8368	971	35	programs	program	NOUN
taxlaw-8368	971	36	,	,	PUNCT
taxlaw-8368	971	37	113	113	NUM
taxlaw-8368	971	38	yale	yale	PROPN
taxlaw-8368	971	39	l.	l.	PROPN
taxlaw-8368	971	40	j.	j.	PROPN
taxlaw-8368	971	41	955	955	NUM
taxlaw-8368	971	42	(	(	PUNCT
taxlaw-8368	971	43	2004	2004	NUM
taxlaw-8368	971	44	)	)	PUNCT
taxlaw-8368	971	45	and	and	CCONJ
taxlaw-8368	971	46	sara	sara	PROPN
taxlaw-8368	971	47	sternberg	sternberg	PROPN
taxlaw-8368	971	48	greene	greene	PROPN
taxlaw-8368	971	49	,	,	PUNCT
taxlaw-8368	971	50	the	the	DET
taxlaw-8368	971	51	broken	broken	ADJ
taxlaw-8368	971	52	safety	safety	NOUN
taxlaw-8368	971	53	net	net	NOUN
taxlaw-8368	971	54	:	:	PUNCT
taxlaw-8368	971	55	a	a	DET
taxlaw-8368	971	56	study	study	NOUN
taxlaw-8368	971	57	of	of	ADP
taxlaw-8368	971	58	earned	earn	VERB
taxlaw-8368	971	59	income	income	NOUN
taxlaw-8368	971	60	tax	tax	NOUN
taxlaw-8368	971	61	credit	credit	NOUN
taxlaw-8368	971	62	recipients	recipient	NOUN
taxlaw-8368	971	63	and	and	CCONJ
taxlaw-8368	971	64	a	a	DET
taxlaw-8368	971	65	proposal	proposal	NOUN
taxlaw-8368	971	66	for	for	ADP
taxlaw-8368	971	67	repair	repair	NOUN
taxlaw-8368	971	68	,	,	PUNCT
taxlaw-8368	971	69	88	88	NUM
taxlaw-8368	971	70	n.y.u	n.y.u	NOUN
taxlaw-8368	971	71	.	.	PUNCT
taxlaw-8368	972	1	l.	l.	PROPN
taxlaw-8368	972	2	rev	rev	PROPN
taxlaw-8368	972	3	.	.	PROPN
taxlaw-8368	973	1	515	515	NUM
taxlaw-8368	973	2	(	(	PUNCT
taxlaw-8368	973	3	2013	2013	NUM
taxlaw-8368	973	4	)	)	PUNCT
taxlaw-8368	973	5	.	.	PUNCT
taxlaw-8368	974	1	234	234	NUM
taxlaw-8368	974	2	see	see	VERB
taxlaw-8368	974	3	,	,	PUNCT
taxlaw-8368	974	4	e.g.	e.g.	ADV
taxlaw-8368	974	5	,	,	PUNCT
taxlaw-8368	974	6	i.r.c	i.r.c	NOUN
taxlaw-8368	974	7	.	.	PUNCT
taxlaw-8368	975	1	§	§	PROPN
taxlaw-8368	975	2	§	§	NOUN
taxlaw-8368	975	3	1400z-1	1400z-1	NUM
taxlaw-8368	975	4	,	,	PUNCT
taxlaw-8368	975	5	1400z-2	1400z-2	NUM
taxlaw-8368	975	6	;	;	PUNCT
taxlaw-8368	975	7	subcommittee	subcommittee	NOUN
taxlaw-8368	975	8	on	on	ADP
taxlaw-8368	975	9	econ	econ	PROPN
taxlaw-8368	975	10	.	.	PUNCT
taxlaw-8368	976	1	&	&	CCONJ
taxlaw-8368	976	2	consumer	consumer	NOUN
taxlaw-8368	976	3	pol’y	pol’y	NOUN
taxlaw-8368	976	4	,	,	PUNCT
taxlaw-8368	976	5	u.s	u.s	PROPN
taxlaw-8368	976	6	.	.	PROPN
taxlaw-8368	976	7	house	house	PROPN
taxlaw-8368	976	8	of	of	ADP
taxlaw-8368	976	9	representatives	representatives	PROPN
taxlaw-8368	976	10	,	,	PUNCT
taxlaw-8368	976	11	lawmakers	lawmaker	NOUN
taxlaw-8368	976	12	question	question	VERB
taxlaw-8368	976	13	mnuchin	mnuchin	ADJ
taxlaw-8368	976	14	on	on	ADP
taxlaw-8368	976	15	possible	possible	ADJ
taxlaw-8368	976	16	opportunity	opportunity	NOUN
taxlaw-8368	976	17	zone	zone	NOUN
taxlaw-8368	976	18	abuse	abuse	NOUN
taxlaw-8368	976	19	,	,	PUNCT
taxlaw-8368	976	20	tax	tax	NOUN
taxlaw-8368	976	21	notes	note	NOUN
taxlaw-8368	976	22	today	today	NOUN
taxlaw-8368	976	23	fed	fed	PROPN
taxlaw-8368	976	24	.	.	PUNCT
taxlaw-8368	977	1	(	(	PUNCT
taxlaw-8368	977	2	june	june	PROPN
taxlaw-8368	977	3	24	24	NUM
taxlaw-8368	977	4	,	,	PUNCT
taxlaw-8368	977	5	2020	2020	NUM
taxlaw-8368	977	6	)	)	PUNCT
taxlaw-8368	977	7	,	,	PUNCT
taxlaw-8368	977	8	https://www.taxnotes.com/tax-notes-today-federal/opportunityzones/lawmakers-question-mnuchin-possible-opportunity-zone-abuse/2020/06/25/2cnd8?highlight	https://www.taxnotes.com/tax-notes-today-federal/opportunityzones/lawmakers-question-mnuchin-possible-opportunity-zone-abuse/2020/06/25/2cnd8?highlight	X
taxlaw-8368	978	1	=	=	PRON
taxlaw-8368	978	2	opportunity%20zones	opportunity%20zone	NOUN
taxlaw-8368	978	3	[	[	X
taxlaw-8368	978	4	https://perma.cc/tn9y-mrda	https://perma.cc/tn9y-mrda	X
taxlaw-8368	978	5	]	]	X
taxlaw-8368	978	6	;	;	PUNCT
taxlaw-8368	978	7	brett	brett	PROPN
taxlaw-8368	978	8	theodos	theodos	PROPN
taxlaw-8368	978	9	,	,	PUNCT
taxlaw-8368	978	10	jorge	jorge	PROPN
taxlaw-8368	978	11	gonzalez	gonzalez	PROPN
taxlaw-8368	978	12	&	&	CCONJ
taxlaw-8368	978	13	brady	brady	PROPN
taxlaw-8368	978	14	meixwell	meixwell	PROPN
taxlaw-8368	978	15	,	,	PUNCT
taxlaw-8368	978	16	the	the	DET
taxlaw-8368	978	17	opportunity	opportunity	NOUN
taxlaw-8368	978	18	zone	zone	NOUN
taxlaw-8368	978	19	incentive	incentive	NOUN
taxlaw-8368	978	20	is	be	AUX
taxlaw-8368	978	21	n’t	not	PART
taxlaw-8368	978	22	living	live	VERB
taxlaw-8368	978	23	up	up	ADP
taxlaw-8368	978	24	to	to	ADP
taxlaw-8368	978	25	its	its	PRON
taxlaw-8368	978	26	equitable	equitable	ADJ
taxlaw-8368	978	27	development	development	NOUN
taxlaw-8368	978	28	goals	goal	NOUN
taxlaw-8368	978	29	.	.	PUNCT
taxlaw-8368	979	1	here	here	ADV
taxlaw-8368	979	2	are	be	AUX
taxlaw-8368	979	3	four	four	NUM
taxlaw-8368	979	4	ways	way	NOUN
taxlaw-8368	979	5	to	to	PART
taxlaw-8368	979	6	improve	improve	VERB
taxlaw-8368	979	7	it	it	PRON
taxlaw-8368	979	8	,	,	PUNCT
taxlaw-8368	979	9	urban	urban	ADJ
taxlaw-8368	979	10	wire	wire	NOUN
taxlaw-8368	979	11	(	(	PUNCT
taxlaw-8368	979	12	june	june	PROPN
taxlaw-8368	979	13	17	17	NUM
taxlaw-8368	979	14	,	,	PUNCT
taxlaw-8368	979	15	2020	2020	NUM
taxlaw-8368	979	16	)	)	PUNCT
taxlaw-8368	979	17	,	,	PUNCT
taxlaw-8368	979	18	https://www.urban.org/urbanwire/opportunity-zone-incentive-isnt-living-its-equitable-development-goals-here-are-four-waysimprove-it	https://www.urban.org/urbanwire/opportunity-zone-incentive-isnt-living-its-equitable-development-goals-here-are-four-waysimprove-it	NOUN
taxlaw-8368	980	1	[	[	X
taxlaw-8368	980	2	https://perma.cc/k99c-a7cx	https://perma.cc/k99c-a7cx	PROPN
taxlaw-8368	980	3	]	]	PUNCT
taxlaw-8368	980	4	.	.	PROPN
taxlaw-8368	981	1	164	164	NUM
taxlaw-8368	981	2	columbia	columbia	PROPN
taxlaw-8368	981	3	journal	journal	PROPN
taxlaw-8368	981	4	of	of	ADP
taxlaw-8368	981	5	tax	tax	NOUN
taxlaw-8368	981	6	law	law	NOUN
taxlaw-8368	982	1	[	[	X
taxlaw-8368	982	2	vol	vol	NOUN
taxlaw-8368	982	3	.	.	PUNCT
taxlaw-8368	983	1	12:126	12:126	NUM
taxlaw-8368	983	2	taxpayer	taxpayer	NOUN
taxlaw-8368	983	3	earns	earn	VERB
taxlaw-8368	983	4	income	income	NOUN
taxlaw-8368	983	5	will	will	AUX
taxlaw-8368	983	6	no	no	ADV
taxlaw-8368	983	7	longer	long	ADV
taxlaw-8368	983	8	determine	determine	VERB
taxlaw-8368	983	9	to	to	ADP
taxlaw-8368	983	10	whom	whom	PRON
taxlaw-8368	983	11	the	the	DET
taxlaw-8368	983	12	income	income	NOUN
taxlaw-8368	983	13	is	be	AUX
taxlaw-8368	983	14	attributable	attributable	ADJ
taxlaw-8368	983	15	and	and	CCONJ
taxlaw-8368	983	16	who	who	PRON
taxlaw-8368	983	17	has	have	VERB
taxlaw-8368	983	18	the	the	DET
taxlaw-8368	983	19	taxing	tax	VERB
taxlaw-8368	983	20	authority	authority	NOUN
taxlaw-8368	983	21	.	.	PUNCT
taxlaw-8368	984	1	income	income	NOUN
taxlaw-8368	984	2	from	from	ADP
taxlaw-8368	984	3	intangible	intangible	ADJ
taxlaw-8368	984	4	property	property	NOUN
taxlaw-8368	984	5	that	that	PRON
taxlaw-8368	984	6	is	be	AUX
taxlaw-8368	984	7	currently	currently	ADV
taxlaw-8368	984	8	so	so	ADV
taxlaw-8368	984	9	abstract	abstract	ADJ
taxlaw-8368	984	10	,	,	PUNCT
taxlaw-8368	984	11	fluid	fluid	ADJ
taxlaw-8368	984	12	,	,	PUNCT
taxlaw-8368	984	13	and	and	CCONJ
taxlaw-8368	984	14	challenging	challenge	VERB
taxlaw-8368	984	15	to	to	ADP
taxlaw-8368	984	16	source	source	NOUN
taxlaw-8368	984	17	ceases	cease	VERB
taxlaw-8368	984	18	to	to	PART
taxlaw-8368	984	19	be	be	AUX
taxlaw-8368	984	20	so	so	ADV
taxlaw-8368	984	21	.	.	PUNCT
taxlaw-8368	985	1	if	if	SCONJ
taxlaw-8368	985	2	there	there	PRON
taxlaw-8368	985	3	is	be	VERB
taxlaw-8368	985	4	income	income	NOUN
taxlaw-8368	985	5	,	,	PUNCT
taxlaw-8368	985	6	it	it	PRON
taxlaw-8368	985	7	is	be	AUX
taxlaw-8368	985	8	taxable	taxable	ADJ
taxlaw-8368	985	9	under	under	ADP
taxlaw-8368	985	10	the	the	DET
taxlaw-8368	985	11	uniform	uniform	ADJ
taxlaw-8368	985	12	rules	rule	NOUN
taxlaw-8368	985	13	of	of	ADP
taxlaw-8368	985	14	taxation	taxation	NOUN
taxlaw-8368	985	15	.	.	PUNCT
taxlaw-8368	986	1	outlier	outlier	NOUN
taxlaw-8368	986	2	jurisdictions	jurisdiction	NOUN
taxlaw-8368	986	3	that	that	PRON
taxlaw-8368	986	4	do	do	AUX
taxlaw-8368	986	5	not	not	PART
taxlaw-8368	986	6	join	join	VERB
taxlaw-8368	986	7	in	in	ADP
taxlaw-8368	986	8	the	the	DET
taxlaw-8368	986	9	centralized	centralized	ADJ
taxlaw-8368	986	10	taxing	taxing	NOUN
taxlaw-8368	986	11	regime	regime	NOUN
taxlaw-8368	986	12	are	be	AUX
taxlaw-8368	986	13	minimally	minimally	ADV
taxlaw-8368	986	14	problematic	problematic	ADJ
taxlaw-8368	986	15	.	.	PUNCT
taxlaw-8368	987	1	sourcing	source	VERB
taxlaw-8368	987	2	rules	rule	NOUN
taxlaw-8368	987	3	for	for	ADP
taxlaw-8368	987	4	the	the	DET
taxlaw-8368	987	5	unified	unified	ADJ
taxlaw-8368	987	6	jurisdiction	jurisdiction	NOUN
taxlaw-8368	987	7	would	would	AUX
taxlaw-8368	987	8	include	include	VERB
taxlaw-8368	987	9	a	a	DET
taxlaw-8368	987	10	range	range	NOUN
taxlaw-8368	987	11	of	of	ADP
taxlaw-8368	987	12	connections	connection	NOUN
taxlaw-8368	987	13	—	—	PUNCT
taxlaw-8368	987	14	property	property	NOUN
taxlaw-8368	987	15	,	,	PUNCT
taxlaw-8368	987	16	labor	labor	NOUN
taxlaw-8368	987	17	,	,	PUNCT
taxlaw-8368	987	18	revenue	revenue	NOUN
taxlaw-8368	987	19	(	(	PUNCT
taxlaw-8368	987	20	direct	direct	ADJ
taxlaw-8368	987	21	or	or	CCONJ
taxlaw-8368	987	22	indirect	indirect	ADJ
taxlaw-8368	987	23	)	)	PUNCT
taxlaw-8368	987	24	,	,	PUNCT
taxlaw-8368	987	25	and	and	CCONJ
taxlaw-8368	987	26	residence	residence	NOUN
taxlaw-8368	987	27	of	of	ADP
taxlaw-8368	987	28	owners	owner	NOUN
taxlaw-8368	987	29	or	or	CCONJ
taxlaw-8368	987	30	beneficiaries	beneficiary	NOUN
taxlaw-8368	987	31	.	.	PUNCT
taxlaw-8368	988	1	a	a	DET
taxlaw-8368	988	2	taxpayer	taxpayer	NOUN
taxlaw-8368	988	3	would	would	AUX
taxlaw-8368	988	4	be	be	AUX
taxlaw-8368	988	5	free	free	ADJ
taxlaw-8368	988	6	from	from	ADP
taxlaw-8368	988	7	the	the	DET
taxlaw-8368	988	8	agency	agency	NOUN
taxlaw-8368	988	9	’s	’s	PART
taxlaw-8368	988	10	taxing	tax	VERB
taxlaw-8368	988	11	jurisdiction	jurisdiction	NOUN
taxlaw-8368	988	12	only	only	ADV
taxlaw-8368	988	13	if	if	SCONJ
taxlaw-8368	988	14	they	they	PRON
taxlaw-8368	988	15	did	do	AUX
taxlaw-8368	988	16	nothing	nothing	PRON
taxlaw-8368	988	17	directly	directly	ADV
taxlaw-8368	988	18	or	or	CCONJ
taxlaw-8368	988	19	indirectly	indirectly	ADV
taxlaw-8368	988	20	outside	outside	ADP
taxlaw-8368	988	21	the	the	DET
taxlaw-8368	988	22	residence	residence	NOUN
taxlaw-8368	988	23	jurisdiction	jurisdiction	NOUN
taxlaw-8368	988	24	that	that	PRON
taxlaw-8368	988	25	has	have	AUX
taxlaw-8368	988	26	not	not	PART
taxlaw-8368	988	27	joined	join	VERB
taxlaw-8368	988	28	the	the	DET
taxlaw-8368	988	29	centralized	centralized	ADJ
taxlaw-8368	988	30	tax	tax	NOUN
taxlaw-8368	988	31	regime	regime	NOUN
taxlaw-8368	988	32	and	and	CCONJ
taxlaw-8368	988	33	the	the	DET
taxlaw-8368	988	34	outlier	outlier	ADJ
taxlaw-8368	988	35	country	country	NOUN
taxlaw-8368	988	36	would	would	AUX
taxlaw-8368	988	37	receive	receive	VERB
taxlaw-8368	988	38	no	no	DET
taxlaw-8368	988	39	part	part	NOUN
taxlaw-8368	988	40	of	of	ADP
taxlaw-8368	988	41	the	the	DET
taxlaw-8368	988	42	centrally	centrally	ADV
taxlaw-8368	988	43	collected	collect	VERB
taxlaw-8368	988	44	tax	tax	NOUN
taxlaw-8368	988	45	revenue	revenue	NOUN
taxlaw-8368	988	46	.	.	PUNCT
taxlaw-8368	989	1	an	an	DET
taxlaw-8368	989	2	investment	investment	NOUN
taxlaw-8368	989	3	in	in	ADP
taxlaw-8368	989	4	any	any	DET
taxlaw-8368	989	5	country	country	NOUN
taxlaw-8368	989	6	that	that	PRON
taxlaw-8368	989	7	is	be	AUX
taxlaw-8368	989	8	part	part	NOUN
taxlaw-8368	989	9	of	of	ADP
taxlaw-8368	989	10	the	the	DET
taxlaw-8368	989	11	unified	unified	ADJ
taxlaw-8368	989	12	taxing	tax	VERB
taxlaw-8368	989	13	agency	agency	NOUN
taxlaw-8368	989	14	collection	collection	NOUN
taxlaw-8368	989	15	by	by	ADP
taxlaw-8368	989	16	an	an	DET
taxlaw-8368	989	17	entity	entity	NOUN
taxlaw-8368	989	18	based	base	VERB
taxlaw-8368	989	19	in	in	ADP
taxlaw-8368	989	20	a	a	DET
taxlaw-8368	989	21	non	non	ADJ
taxlaw-8368	989	22	-	-	ADJ
taxlaw-8368	989	23	cooperating	cooperating	ADJ
taxlaw-8368	989	24	jurisdiction	jurisdiction	NOUN
taxlaw-8368	989	25	would	would	AUX
taxlaw-8368	989	26	be	be	AUX
taxlaw-8368	989	27	a	a	DET
taxlaw-8368	989	28	sufficient	sufficient	ADJ
taxlaw-8368	989	29	connection	connection	NOUN
taxlaw-8368	989	30	with	with	ADP
taxlaw-8368	989	31	the	the	DET
taxlaw-8368	989	32	unified	unified	ADJ
taxlaw-8368	989	33	taxing	tax	VERB
taxlaw-8368	989	34	jurisdiction	jurisdiction	NOUN
taxlaw-8368	989	35	to	to	PART
taxlaw-8368	989	36	render	render	VERB
taxlaw-8368	989	37	the	the	DET
taxlaw-8368	989	38	taxpayer	taxpayer	NOUN
taxlaw-8368	989	39	’s	’s	PART
taxlaw-8368	989	40	income	income	NOUN
taxlaw-8368	989	41	taxable	taxable	ADJ
taxlaw-8368	989	42	by	by	ADP
taxlaw-8368	989	43	the	the	DET
taxlaw-8368	989	44	unified	unified	ADJ
taxlaw-8368	989	45	agency	agency	NOUN
taxlaw-8368	989	46	.	.	PUNCT
taxlaw-8368	990	1	constructing	construct	VERB
taxlaw-8368	990	2	uniform	uniform	ADJ
taxlaw-8368	990	3	rules	rule	NOUN
taxlaw-8368	990	4	and	and	CCONJ
taxlaw-8368	990	5	assembling	assemble	VERB
taxlaw-8368	990	6	agreement	agreement	NOUN
taxlaw-8368	990	7	will	will	AUX
taxlaw-8368	990	8	be	be	AUX
taxlaw-8368	990	9	a	a	DET
taxlaw-8368	990	10	formidable	formidable	ADJ
taxlaw-8368	990	11	task	task	NOUN
taxlaw-8368	990	12	,	,	PUNCT
taxlaw-8368	990	13	but	but	CCONJ
taxlaw-8368	990	14	the	the	DET
taxlaw-8368	990	15	project	project	NOUN
taxlaw-8368	990	16	would	would	AUX
taxlaw-8368	990	17	have	have	VERB
taxlaw-8368	990	18	the	the	DET
taxlaw-8368	990	19	virtue	virtue	NOUN
taxlaw-8368	990	20	of	of	ADP
taxlaw-8368	990	21	binding	bind	VERB
taxlaw-8368	990	22	uniformity	uniformity	NOUN
taxlaw-8368	990	23	that	that	PRON
taxlaw-8368	990	24	current	current	ADJ
taxlaw-8368	990	25	international	international	ADJ
taxlaw-8368	990	26	projects	project	NOUN
taxlaw-8368	990	27	lack	lack	VERB
taxlaw-8368	990	28	.	.	PUNCT
taxlaw-8368	991	1	when	when	SCONJ
taxlaw-8368	991	2	a	a	DET
taxlaw-8368	991	3	country	country	NOUN
taxlaw-8368	991	4	signs	sign	VERB
taxlaw-8368	991	5	on	on	ADP
taxlaw-8368	991	6	to	to	ADP
taxlaw-8368	991	7	the	the	DET
taxlaw-8368	991	8	agreement	agreement	NOUN
taxlaw-8368	991	9	,	,	PUNCT
taxlaw-8368	991	10	it	it	PRON
taxlaw-8368	991	11	has	have	VERB
taxlaw-8368	991	12	little	little	ADJ
taxlaw-8368	991	13	room	room	NOUN
taxlaw-8368	991	14	to	to	PART
taxlaw-8368	991	15	manipulate	manipulate	VERB
taxlaw-8368	991	16	the	the	DET
taxlaw-8368	991	17	rules	rule	NOUN
taxlaw-8368	991	18	since	since	SCONJ
taxlaw-8368	991	19	it	it	PRON
taxlaw-8368	991	20	will	will	AUX
taxlaw-8368	991	21	delegate	delegate	VERB
taxlaw-8368	991	22	tax	tax	NOUN
taxlaw-8368	991	23	administration	administration	NOUN
taxlaw-8368	991	24	and	and	CCONJ
taxlaw-8368	991	25	collection	collection	NOUN
taxlaw-8368	991	26	to	to	ADP
taxlaw-8368	991	27	the	the	DET
taxlaw-8368	991	28	independent	independent	ADJ
taxlaw-8368	991	29	international	international	ADJ
taxlaw-8368	991	30	agency	agency	NOUN
taxlaw-8368	991	31	in	in	ADP
taxlaw-8368	991	32	which	which	PRON
taxlaw-8368	991	33	all	all	DET
taxlaw-8368	991	34	countries	country	NOUN
taxlaw-8368	991	35	are	be	AUX
taxlaw-8368	991	36	represented.235	represented.235	VERB
taxlaw-8368	991	37	robust	robust	ADJ
taxlaw-8368	991	38	related	relate	VERB
taxlaw-8368	991	39	-	-	PUNCT
taxlaw-8368	991	40	party	party	NOUN
taxlaw-8368	991	41	rules	rule	NOUN
taxlaw-8368	991	42	will	will	AUX
taxlaw-8368	991	43	limit	limit	VERB
taxlaw-8368	991	44	the	the	DET
taxlaw-8368	991	45	ability	ability	NOUN
taxlaw-8368	991	46	of	of	ADP
taxlaw-8368	991	47	taxpayers	taxpayer	NOUN
taxlaw-8368	991	48	to	to	PART
taxlaw-8368	991	49	arbitrage	arbitrage	VERB
taxlaw-8368	991	50	progressive	progressive	ADJ
taxlaw-8368	991	51	rates	rate	NOUN
taxlaw-8368	991	52	with	with	ADP
taxlaw-8368	991	53	multiple	multiple	ADJ
taxlaw-8368	991	54	entities.236	entities.236	ADJ
taxlaw-8368	991	55	universal	universal	ADJ
taxlaw-8368	991	56	tax	tax	NOUN
taxlaw-8368	991	57	transparency	transparency	NOUN
taxlaw-8368	991	58	so	so	SCONJ
taxlaw-8368	991	59	that	that	SCONJ
taxlaw-8368	991	60	a	a	DET
taxlaw-8368	991	61	single	single	ADJ
taxlaw-8368	991	62	tax	tax	NOUN
taxlaw-8368	991	63	would	would	AUX
taxlaw-8368	991	64	be	be	AUX
taxlaw-8368	991	65	imposed	impose	VERB
taxlaw-8368	991	66	at	at	ADP
taxlaw-8368	991	67	the	the	DET
taxlaw-8368	991	68	ultimate	ultimate	ADJ
taxlaw-8368	991	69	ownership	ownership	NOUN
taxlaw-8368	991	70	level	level	NOUN
taxlaw-8368	991	71	might	might	AUX
taxlaw-8368	991	72	be	be	AUX
taxlaw-8368	991	73	most	most	ADV
taxlaw-8368	991	74	sensible	sensible	ADJ
taxlaw-8368	991	75	but	but	CCONJ
taxlaw-8368	991	76	perhaps	perhaps	ADV
taxlaw-8368	991	77	too	too	ADV
taxlaw-8368	991	78	difficult	difficult	ADJ
taxlaw-8368	991	79	to	to	ADP
taxlaw-8368	991	80	administer.237	administer.237	ADJ
taxlaw-8368	991	81	mechanisms	mechanism	NOUN
taxlaw-8368	991	82	for	for	ADP
taxlaw-8368	991	83	broad	broad	ADV
taxlaw-8368	991	84	-	-	PUNCT
taxlaw-8368	991	85	based	base	VERB
taxlaw-8368	991	86	information	information	NOUN
taxlaw-8368	991	87	reporting	reporting	NOUN
taxlaw-8368	991	88	by	by	ADP
taxlaw-8368	991	89	financial	financial	ADJ
taxlaw-8368	991	90	institutions	institution	NOUN
taxlaw-8368	991	91	,	,	PUNCT
taxlaw-8368	991	92	vendors	vendor	NOUN
taxlaw-8368	991	93	,	,	PUNCT
taxlaw-8368	991	94	and	and	CCONJ
taxlaw-8368	991	95	business	business	NOUN
taxlaw-8368	991	96	consumers	consumer	NOUN
taxlaw-8368	991	97	are	be	AUX
taxlaw-8368	991	98	critical	critical	ADJ
taxlaw-8368	991	99	to	to	ADP
taxlaw-8368	991	100	enforcement	enforcement	NOUN
taxlaw-8368	991	101	,	,	PUNCT
taxlaw-8368	991	102	and	and	CCONJ
taxlaw-8368	991	103	a	a	DET
taxlaw-8368	991	104	more	more	ADV
taxlaw-8368	991	105	extensive	extensive	ADJ
taxlaw-8368	991	106	withholding	withholding	NOUN
taxlaw-8368	991	107	system	system	NOUN
taxlaw-8368	991	108	than	than	ADP
taxlaw-8368	991	109	currently	currently	ADV
taxlaw-8368	991	110	in	in	ADP
taxlaw-8368	991	111	place	place	NOUN
taxlaw-8368	991	112	in	in	ADP
taxlaw-8368	991	113	most	most	ADJ
taxlaw-8368	991	114	countries	country	NOUN
taxlaw-8368	991	115	certainly	certainly	ADV
taxlaw-8368	991	116	would	would	AUX
taxlaw-8368	991	117	facilitate	facilitate	VERB
taxlaw-8368	991	118	accurate	accurate	ADJ
taxlaw-8368	991	119	reporting	reporting	NOUN
taxlaw-8368	991	120	.	.	PUNCT
taxlaw-8368	992	1	perhaps	perhaps	ADV
taxlaw-8368	992	2	most	most	ADV
taxlaw-8368	992	3	important	important	ADJ
taxlaw-8368	992	4	would	would	AUX
taxlaw-8368	992	5	be	be	AUX
taxlaw-8368	992	6	an	an	DET
taxlaw-8368	992	7	international	international	ADJ
taxlaw-8368	992	8	,	,	PUNCT
taxlaw-8368	992	9	public	public	ADJ
taxlaw-8368	992	10	education	education	NOUN
taxlaw-8368	992	11	effort	effort	NOUN
taxlaw-8368	992	12	so	so	SCONJ
taxlaw-8368	992	13	that	that	SCONJ
taxlaw-8368	992	14	taxpayers	taxpayer	NOUN
taxlaw-8368	992	15	worldwide	worldwide	ADV
taxlaw-8368	992	16	receive	receive	VERB
taxlaw-8368	992	17	identical	identical	ADJ
taxlaw-8368	992	18	and	and	CCONJ
taxlaw-8368	992	19	accurate	accurate	ADJ
taxlaw-8368	992	20	messages	message	NOUN
taxlaw-8368	992	21	concerning	concern	VERB
taxlaw-8368	992	22	the	the	DET
taxlaw-8368	992	23	benefits	benefit	NOUN
taxlaw-8368	992	24	of	of	ADP
taxlaw-8368	992	25	the	the	DET
taxlaw-8368	992	26	global	global	ADJ
taxlaw-8368	992	27	system	system	NOUN
taxlaw-8368	992	28	,	,	PUNCT
taxlaw-8368	992	29	its	its	PRON
taxlaw-8368	992	30	uniformity	uniformity	NOUN
taxlaw-8368	992	31	,	,	PUNCT
taxlaw-8368	992	32	and	and	CCONJ
taxlaw-8368	992	33	its	its	PRON
taxlaw-8368	992	34	system	system	NOUN
taxlaw-8368	992	35	for	for	ADP
taxlaw-8368	992	36	currency	currency	NOUN
taxlaw-8368	992	37	translation	translation	NOUN
taxlaw-8368	992	38	to	to	PART
taxlaw-8368	992	39	achieve	achieve	VERB
taxlaw-8368	992	40	economic	economic	ADJ
taxlaw-8368	992	41	uniformity	uniformity	NOUN
taxlaw-8368	992	42	to	to	PART
taxlaw-8368	992	43	address	address	VERB
taxlaw-8368	992	44	hyper	hyper	ADJ
taxlaw-8368	992	45	-	-	ADJ
taxlaw-8368	992	46	inflationary	inflationary	ADJ
taxlaw-8368	992	47	currencies	currency	NOUN
taxlaw-8368	992	48	.	.	PUNCT
taxlaw-8368	993	1	supplemental	supplemental	ADJ
taxlaw-8368	993	2	to	to	ADP
taxlaw-8368	993	3	the	the	DET
taxlaw-8368	993	4	global	global	ADJ
taxlaw-8368	993	5	system	system	NOUN
taxlaw-8368	993	6	and	and	CCONJ
taxlaw-8368	993	7	beneficial	beneficial	ADJ
taxlaw-8368	993	8	to	to	ADP
taxlaw-8368	993	9	worldwide	worldwide	ADJ
taxlaw-8368	993	10	economic	economic	ADJ
taxlaw-8368	993	11	stabilization	stabilization	NOUN
taxlaw-8368	993	12	that	that	PRON
taxlaw-8368	993	13	should	should	AUX
taxlaw-8368	993	14	follow	follow	VERB
taxlaw-8368	993	15	from	from	ADP
taxlaw-8368	993	16	the	the	DET
taxlaw-8368	993	17	distribution	distribution	NOUN
taxlaw-8368	993	18	formula	formula	NOUN
taxlaw-8368	993	19	would	would	AUX
taxlaw-8368	993	20	be	be	AUX
taxlaw-8368	993	21	currency	currency	NOUN
taxlaw-8368	993	22	exchange	exchange	NOUN
taxlaw-8368	993	23	rate	rate	NOUN
taxlaw-8368	993	24	stabilization	stabilization	NOUN
taxlaw-8368	993	25	and	and	CCONJ
taxlaw-8368	993	26	possible	possible	ADJ
taxlaw-8368	993	27	transition	transition	NOUN
taxlaw-8368	993	28	to	to	ADP
taxlaw-8368	993	29	a	a	DET
taxlaw-8368	993	30	single	single	ADJ
taxlaw-8368	993	31	international	international	ADJ
taxlaw-8368	993	32	currency	currency	NOUN
taxlaw-8368	993	33	.	.	PUNCT
taxlaw-8368	994	1	for	for	ADP
taxlaw-8368	994	2	mnes	mne	NOUN
taxlaw-8368	994	3	,	,	PUNCT
taxlaw-8368	994	4	a	a	DET
taxlaw-8368	994	5	single	single	ADJ
taxlaw-8368	994	6	tax	tax	NOUN
taxlaw-8368	994	7	collector	collector	NOUN
taxlaw-8368	994	8	and	and	CCONJ
taxlaw-8368	994	9	single	single	ADJ
taxlaw-8368	994	10	computation	computation	NOUN
taxlaw-8368	994	11	would	would	AUX
taxlaw-8368	994	12	be	be	AUX
taxlaw-8368	994	13	likely	likely	ADJ
taxlaw-8368	994	14	as	as	ADV
taxlaw-8368	994	15	well	well	ADV
taxlaw-8368	994	16	to	to	PART
taxlaw-8368	994	17	facilitate	facilitate	VERB
taxlaw-8368	994	18	a	a	DET
taxlaw-8368	994	19	transition	transition	NOUN
taxlaw-8368	994	20	to	to	ADP
taxlaw-8368	994	21	a	a	DET
taxlaw-8368	994	22	uniform	uniform	ADJ
taxlaw-8368	994	23	international	international	ADJ
taxlaw-8368	994	24	accounting	accounting	NOUN
taxlaw-8368	994	25	and	and	CCONJ
taxlaw-8368	994	26	reporting	reporting	NOUN
taxlaw-8368	994	27	system	system	NOUN
taxlaw-8368	994	28	to	to	PART
taxlaw-8368	994	29	replace	replace	VERB
taxlaw-8368	994	30	the	the	DET
taxlaw-8368	994	31	awkward	awkward	ADJ
taxlaw-8368	994	32	reporting	reporting	NOUN
taxlaw-8368	994	33	split	split	NOUN
taxlaw-8368	994	34	between	between	ADP
taxlaw-8368	994	35	the	the	DET
taxlaw-8368	994	36	generally	generally	ADV
taxlaw-8368	994	37	accepted	accept	VERB
taxlaw-8368	994	38	accounting	accounting	NOUN
taxlaw-8368	994	39	principles	principle	NOUN
taxlaw-8368	994	40	(	(	PUNCT
taxlaw-8368	994	41	gaap	gaap	PROPN
taxlaw-8368	994	42	)	)	PUNCT
taxlaw-8368	994	43	that	that	SCONJ
taxlaw-8368	994	44	the	the	DET
taxlaw-8368	994	45	u.s	u.s	PROPN
taxlaw-8368	994	46	.	.	PROPN
taxlaw-8368	994	47	uses	use	NOUN
taxlaw-8368	994	48	and	and	CCONJ
taxlaw-8368	994	49	the	the	DET
taxlaw-8368	994	50	international	international	ADJ
taxlaw-8368	994	51	financial	financial	ADJ
taxlaw-8368	994	52	accounting	accounting	NOUN
taxlaw-8368	994	53	standards	standard	NOUN
taxlaw-8368	994	54	(	(	PUNCT
taxlaw-8368	994	55	ifrs	ifrs	NOUN
taxlaw-8368	994	56	)	)	PUNCT
taxlaw-8368	994	57	in	in	ADP
taxlaw-8368	994	58	235	235	NUM
taxlaw-8368	994	59	cf	cf	NOUN
taxlaw-8368	994	60	.	.	PUNCT
taxlaw-8368	995	1	ordower	ordower	PROPN
taxlaw-8368	995	2	,	,	PUNCT
taxlaw-8368	995	3	supra	supra	PROPN
taxlaw-8368	995	4	note	note	NOUN
taxlaw-8368	995	5	33	33	NUM
taxlaw-8368	995	6	,	,	PUNCT
taxlaw-8368	995	7	at	at	ADP
taxlaw-8368	995	8	375	375	NUM
taxlaw-8368	995	9	-	-	SYM
taxlaw-8368	995	10	78	78	NUM
taxlaw-8368	995	11	.	.	PUNCT
taxlaw-8368	996	1	236	236	NUM
taxlaw-8368	996	2	cf	cf	NOUN
taxlaw-8368	996	3	.	.	PUNCT
taxlaw-8368	996	4	i.r.c	i.r.c	NOUN
taxlaw-8368	996	5	.	.	PUNCT
taxlaw-8368	997	1	§	§	PROPN
taxlaw-8368	997	2	318	318	NUM
taxlaw-8368	997	3	(	(	PUNCT
taxlaw-8368	997	4	constructive	constructive	ADJ
taxlaw-8368	997	5	ownership	ownership	NOUN
taxlaw-8368	997	6	rules	rule	NOUN
taxlaw-8368	997	7	)	)	PUNCT
taxlaw-8368	997	8	;	;	PUNCT
taxlaw-8368	997	9	i.r.c	i.r.c	NOUN
taxlaw-8368	997	10	.	.	PUNCT
taxlaw-8368	998	1	§	§	PROPN
taxlaw-8368	998	2	267(b	267(b	PROPN
taxlaw-8368	998	3	)	)	PUNCT
taxlaw-8368	998	4	(	(	PUNCT
taxlaw-8368	998	5	related	relate	VERB
taxlaw-8368	998	6	parties	party	NOUN
taxlaw-8368	998	7	for	for	ADP
taxlaw-8368	998	8	loss	loss	NOUN
taxlaw-8368	998	9	denial	denial	NOUN
taxlaw-8368	998	10	)	)	PUNCT
taxlaw-8368	998	11	.	.	PUNCT
taxlaw-8368	999	1	there	there	PRON
taxlaw-8368	999	2	are	be	VERB
taxlaw-8368	999	3	many	many	ADJ
taxlaw-8368	999	4	other	other	ADJ
taxlaw-8368	999	5	such	such	ADJ
taxlaw-8368	999	6	provisions	provision	NOUN
taxlaw-8368	999	7	using	use	VERB
taxlaw-8368	999	8	a	a	DET
taxlaw-8368	999	9	variety	variety	NOUN
taxlaw-8368	999	10	of	of	ADP
taxlaw-8368	999	11	thresholds	threshold	NOUN
taxlaw-8368	999	12	for	for	ADP
taxlaw-8368	999	13	treating	treat	VERB
taxlaw-8368	999	14	otherwise	otherwise	ADV
taxlaw-8368	999	15	separate	separate	ADJ
taxlaw-8368	999	16	individuals	individual	NOUN
taxlaw-8368	999	17	or	or	CCONJ
taxlaw-8368	999	18	entities	entity	NOUN
taxlaw-8368	999	19	as	as	ADP
taxlaw-8368	999	20	having	have	VERB
taxlaw-8368	999	21	common	common	ADJ
taxlaw-8368	999	22	interests	interest	NOUN
taxlaw-8368	999	23	that	that	PRON
taxlaw-8368	999	24	limit	limit	VERB
taxlaw-8368	999	25	tax	tax	NOUN
taxlaw-8368	999	26	separation	separation	NOUN
taxlaw-8368	999	27	.	.	PUNCT
taxlaw-8368	1000	1	237	237	NUM
taxlaw-8368	1000	2	extensive	extensive	ADJ
taxlaw-8368	1000	3	tax	tax	NOUN
taxlaw-8368	1000	4	transparency	transparency	NOUN
taxlaw-8368	1000	5	exists	exist	VERB
taxlaw-8368	1000	6	in	in	ADP
taxlaw-8368	1000	7	the	the	DET
taxlaw-8368	1000	8	u.s	u.s	PROPN
taxlaw-8368	1000	9	.	.	PROPN
taxlaw-8368	1000	10	as	as	ADP
taxlaw-8368	1000	11	the	the	DET
taxlaw-8368	1000	12	income	income	NOUN
taxlaw-8368	1000	13	of	of	ADP
taxlaw-8368	1000	14	partnerships	partnership	NOUN
taxlaw-8368	1000	15	and	and	CCONJ
taxlaw-8368	1000	16	limited	limited	ADJ
taxlaw-8368	1000	17	liability	liability	NOUN
taxlaw-8368	1000	18	companies	company	NOUN
taxlaw-8368	1000	19	.	.	PUNCT
taxlaw-8368	1001	1	see	see	VERB
taxlaw-8368	1001	2	i.r.c	i.r.c	NOUN
taxlaw-8368	1001	3	.	.	PUNCT
taxlaw-8368	1002	1	§	§	PROPN
taxlaw-8368	1002	2	701	701	NUM
taxlaw-8368	1002	3	;	;	PUNCT
taxlaw-8368	1002	4	i.r.c	i.r.c	NOUN
taxlaw-8368	1002	5	.	.	PUNCT
taxlaw-8368	1003	1	§	§	VERB
taxlaw-8368	1003	2	1361	1361	NUM
taxlaw-8368	1003	3	(	(	PUNCT
taxlaw-8368	1003	4	for	for	ADP
taxlaw-8368	1003	5	electing	elect	VERB
taxlaw-8368	1003	6	s	s	PART
taxlaw-8368	1003	7	corporations	corporation	NOUN
taxlaw-8368	1003	8	)	)	PUNCT
taxlaw-8368	1003	9	;	;	PUNCT
taxlaw-8368	1004	1	treas	treas	PROPN
taxlaw-8368	1004	2	.	.	PUNCT
taxlaw-8368	1005	1	reg	reg	PROPN
taxlaw-8368	1005	2	.	.	PUNCT
taxlaw-8368	1006	1	§	§	PROPN
taxlaw-8368	1006	2	301.7701	301.7701	NUM
taxlaw-8368	1006	3	-	-	SYM
taxlaw-8368	1006	4	3	3	NUM
taxlaw-8368	1006	5	(	(	PUNCT
taxlaw-8368	1006	6	non	non	ADJ
taxlaw-8368	1006	7	-	-	ADJ
taxlaw-8368	1006	8	u.s	u.s	ADJ
taxlaw-8368	1006	9	.	.	PROPN
taxlaw-8368	1006	10	entities	entity	NOUN
taxlaw-8368	1006	11	that	that	PRON
taxlaw-8368	1006	12	make	make	VERB
taxlaw-8368	1006	13	election	election	NOUN
taxlaw-8368	1006	14	are	be	AUX
taxlaw-8368	1006	15	taxable	taxable	ADJ
taxlaw-8368	1006	16	only	only	ADV
taxlaw-8368	1006	17	to	to	ADP
taxlaw-8368	1006	18	the	the	DET
taxlaw-8368	1006	19	underlying	underlie	VERB
taxlaw-8368	1006	20	owners	owner	NOUN
taxlaw-8368	1006	21	)	)	PUNCT
taxlaw-8368	1006	22	.	.	PUNCT
taxlaw-8368	1007	1	commentators	commentator	NOUN
taxlaw-8368	1007	2	,	,	PUNCT
taxlaw-8368	1007	3	including	include	VERB
taxlaw-8368	1007	4	the	the	DET
taxlaw-8368	1007	5	author	author	NOUN
taxlaw-8368	1007	6	of	of	ADP
taxlaw-8368	1007	7	this	this	DET
taxlaw-8368	1007	8	article	article	NOUN
taxlaw-8368	1007	9	,	,	PUNCT
taxlaw-8368	1007	10	have	have	AUX
taxlaw-8368	1007	11	recommended	recommend	VERB
taxlaw-8368	1007	12	full	full	ADJ
taxlaw-8368	1007	13	tax	tax	NOUN
taxlaw-8368	1007	14	transparency	transparency	NOUN
taxlaw-8368	1007	15	for	for	ADP
taxlaw-8368	1007	16	corporations	corporation	NOUN
taxlaw-8368	1007	17	.	.	PUNCT
taxlaw-8368	1008	1	see	see	VERB
taxlaw-8368	1008	2	henry	henry	PROPN
taxlaw-8368	1008	3	ordower	ordower	PROPN
taxlaw-8368	1008	4	,	,	PUNCT
taxlaw-8368	1008	5	preserving	preserve	VERB
taxlaw-8368	1008	6	the	the	DET
taxlaw-8368	1008	7	corporate	corporate	ADJ
taxlaw-8368	1008	8	tax	tax	NOUN
taxlaw-8368	1008	9	base	base	NOUN
taxlaw-8368	1008	10	through	through	ADP
taxlaw-8368	1008	11	tax	tax	NOUN
taxlaw-8368	1008	12	transparency	transparency	NOUN
taxlaw-8368	1008	13	,	,	PUNCT
taxlaw-8368	1008	14	71	71	NUM
taxlaw-8368	1008	15	tax	tax	NOUN
taxlaw-8368	1008	16	notes	note	NOUN
taxlaw-8368	1008	17	int’l	int’l	X
taxlaw-8368	1008	18	993	993	NUM
taxlaw-8368	1008	19	(	(	PUNCT
taxlaw-8368	1008	20	sept	sept	PROPN
taxlaw-8368	1008	21	.	.	PROPN
taxlaw-8368	1008	22	9	9	NUM
taxlaw-8368	1008	23	,	,	PUNCT
taxlaw-8368	1008	24	2013	2013	NUM
taxlaw-8368	1008	25	)	)	PUNCT
taxlaw-8368	1008	26	.	.	PUNCT
taxlaw-8368	1009	1	modified	modify	VERB
taxlaw-8368	1009	2	transparency	transparency	NOUN
taxlaw-8368	1009	3	also	also	ADV
taxlaw-8368	1009	4	exists	exist	VERB
taxlaw-8368	1009	5	.	.	PUNCT
taxlaw-8368	1010	1	see	see	VERB
taxlaw-8368	1010	2	i.r.c	i.r.c	NOUN
taxlaw-8368	1010	3	.	.	PUNCT
taxlaw-8368	1011	1	§	§	PROPN
taxlaw-8368	1011	2	851	851	NUM
taxlaw-8368	1011	3	(	(	PUNCT
taxlaw-8368	1011	4	regulated	regulated	ADJ
taxlaw-8368	1011	5	investment	investment	NOUN
taxlaw-8368	1011	6	companies	company	NOUN
taxlaw-8368	1011	7	)	)	PUNCT
taxlaw-8368	1011	8	;	;	PUNCT
taxlaw-8368	1011	9	i.r.c	i.r.c	NOUN
taxlaw-8368	1011	10	.	.	PUNCT
taxlaw-8368	1012	1	§	§	PROPN
taxlaw-8368	1012	2	857	857	NUM
taxlaw-8368	1012	3	(	(	PUNCT
taxlaw-8368	1012	4	real	real	ADJ
taxlaw-8368	1012	5	estate	estate	NOUN
taxlaw-8368	1012	6	investment	investment	NOUN
taxlaw-8368	1012	7	trusts	trust	NOUN
taxlaw-8368	1012	8	)	)	PUNCT
taxlaw-8368	1012	9	.	.	PUNCT
taxlaw-8368	1013	1	2021	2021	NUM
taxlaw-8368	1013	2	]	]	PUNCT
taxlaw-8368	1013	3	uniform	uniform	ADJ
taxlaw-8368	1013	4	international	international	ADJ
taxlaw-8368	1013	5	tax	tax	NOUN
taxlaw-8368	1013	6	collection	collection	NOUN
taxlaw-8368	1013	7	and	and	CCONJ
taxlaw-8368	1013	8	distribution	distribution	NOUN
taxlaw-8368	1013	9	165	165	NUM
taxlaw-8368	1013	10	use	use	NOUN
taxlaw-8368	1013	11	in	in	ADP
taxlaw-8368	1013	12	much	much	ADJ
taxlaw-8368	1013	13	of	of	ADP
taxlaw-8368	1013	14	the	the	DET
taxlaw-8368	1013	15	remainder	remainder	NOUN
taxlaw-8368	1013	16	of	of	ADP
taxlaw-8368	1013	17	the	the	DET
taxlaw-8368	1013	18	world.238	world.238	NOUN
taxlaw-8368	1013	19	the	the	DET
taxlaw-8368	1013	20	u.s	u.s	PROPN
taxlaw-8368	1013	21	.	.	PROPN
taxlaw-8368	1013	22	finally	finally	ADV
taxlaw-8368	1013	23	might	might	AUX
taxlaw-8368	1013	24	transition	transition	VERB
taxlaw-8368	1013	25	to	to	ADP
taxlaw-8368	1013	26	ifrs	ifrs	PROPN
taxlaw-8368	1013	27	as	as	SCONJ
taxlaw-8368	1013	28	has	have	AUX
taxlaw-8368	1013	29	been	be	AUX
taxlaw-8368	1013	30	proposed	propose	VERB
taxlaw-8368	1013	31	,	,	PUNCT
taxlaw-8368	1013	32	but	but	CCONJ
taxlaw-8368	1013	33	not	not	PART
taxlaw-8368	1013	34	finalized	finalize	VERB
taxlaw-8368	1013	35	,	,	PUNCT
taxlaw-8368	1013	36	by	by	ADP
taxlaw-8368	1013	37	the	the	DET
taxlaw-8368	1013	38	securities	securities	PROPN
taxlaw-8368	1013	39	and	and	CCONJ
taxlaw-8368	1013	40	exchange	exchange	PROPN
taxlaw-8368	1013	41	commission.239	commission.239	PROPN
taxlaw-8368	1013	42	vii	vii	PROPN
taxlaw-8368	1013	43	.	.	PUNCT
taxlaw-8368	1014	1	revenue	revenue	NOUN
taxlaw-8368	1014	2	shares	share	NOUN
taxlaw-8368	1014	3	one	one	NUM
taxlaw-8368	1014	4	virtue	virtue	NOUN
taxlaw-8368	1014	5	of	of	ADP
taxlaw-8368	1014	6	global	global	ADJ
taxlaw-8368	1014	7	tax	tax	PROPN
taxlaw-8368	1014	8	administration	administration	NOUN
taxlaw-8368	1014	9	under	under	ADP
taxlaw-8368	1014	10	uniform	uniform	ADJ
taxlaw-8368	1014	11	tax	tax	NOUN
taxlaw-8368	1014	12	rules	rule	NOUN
taxlaw-8368	1014	13	is	be	AUX
taxlaw-8368	1014	14	that	that	SCONJ
taxlaw-8368	1014	15	taxpayers	taxpayer	NOUN
taxlaw-8368	1014	16	are	be	AUX
taxlaw-8368	1014	17	left	leave	VERB
taxlaw-8368	1014	18	with	with	ADP
taxlaw-8368	1014	19	no	no	DET
taxlaw-8368	1014	20	place	place	NOUN
taxlaw-8368	1014	21	to	to	PART
taxlaw-8368	1014	22	hide	hide	VERB
taxlaw-8368	1014	23	from	from	ADP
taxlaw-8368	1014	24	paying	pay	VERB
taxlaw-8368	1014	25	taxes	taxis	NOUN
taxlaw-8368	1014	26	.	.	PUNCT
taxlaw-8368	1015	1	taxation	taxation	NOUN
taxlaw-8368	1015	2	under	under	ADP
taxlaw-8368	1015	3	this	this	DET
taxlaw-8368	1015	4	system	system	NOUN
taxlaw-8368	1015	5	is	be	AUX
taxlaw-8368	1015	6	borderless	borderless	ADJ
taxlaw-8368	1015	7	.	.	PUNCT
taxlaw-8368	1016	1	tax	tax	NOUN
taxlaw-8368	1016	2	planners	planner	NOUN
taxlaw-8368	1016	3	undoubtedly	undoubtedly	ADV
taxlaw-8368	1016	4	will	will	AUX
taxlaw-8368	1016	5	continue	continue	VERB
taxlaw-8368	1016	6	to	to	PART
taxlaw-8368	1016	7	seek	seek	VERB
taxlaw-8368	1016	8	,	,	PUNCT
taxlaw-8368	1016	9	and	and	CCONJ
taxlaw-8368	1016	10	perhaps	perhaps	ADV
taxlaw-8368	1016	11	occasionally	occasionally	ADV
taxlaw-8368	1016	12	discover	discover	VERB
taxlaw-8368	1016	13	,	,	PUNCT
taxlaw-8368	1016	14	opportunities	opportunity	NOUN
taxlaw-8368	1016	15	to	to	PART
taxlaw-8368	1016	16	diminish	diminish	VERB
taxlaw-8368	1016	17	their	their	PRON
taxlaw-8368	1016	18	clients	client	NOUN
taxlaw-8368	1016	19	’	’	PART
taxlaw-8368	1016	20	tax	tax	NOUN
taxlaw-8368	1016	21	liability	liability	NOUN
taxlaw-8368	1016	22	,	,	PUNCT
taxlaw-8368	1016	23	but	but	CCONJ
taxlaw-8368	1016	24	borderless	borderless	ADJ
taxlaw-8368	1016	25	uniformity	uniformity	NOUN
taxlaw-8368	1016	26	ideally	ideally	ADV
taxlaw-8368	1016	27	eliminates	eliminate	VERB
taxlaw-8368	1016	28	all	all	DET
taxlaw-8368	1016	29	opportunities	opportunity	NOUN
taxlaw-8368	1016	30	to	to	PART
taxlaw-8368	1016	31	reduce	reduce	VERB
taxlaw-8368	1016	32	taxes	taxis	NOUN
taxlaw-8368	1016	33	by	by	ADP
taxlaw-8368	1016	34	redirecting	redirect	VERB
taxlaw-8368	1016	35	income	income	NOUN
taxlaw-8368	1016	36	or	or	CCONJ
taxlaw-8368	1016	37	income	income	NOUN
taxlaw-8368	1016	38	-	-	PUNCT
taxlaw-8368	1016	39	producing	produce	VERB
taxlaw-8368	1016	40	activity	activity	NOUN
taxlaw-8368	1016	41	to	to	ADP
taxlaw-8368	1016	42	other	other	ADJ
taxlaw-8368	1016	43	jurisdictions	jurisdiction	NOUN
taxlaw-8368	1016	44	.	.	PUNCT
taxlaw-8368	1017	1	globally	globally	ADV
taxlaw-8368	1017	2	centralized	centralize	VERB
taxlaw-8368	1017	3	determination	determination	NOUN
taxlaw-8368	1017	4	and	and	CCONJ
taxlaw-8368	1017	5	collection	collection	NOUN
taxlaw-8368	1017	6	of	of	ADP
taxlaw-8368	1017	7	tax	tax	NOUN
taxlaw-8368	1017	8	likewise	likewise	ADV
taxlaw-8368	1017	9	precludes	preclude	VERB
taxlaw-8368	1017	10	local	local	ADJ
taxlaw-8368	1017	11	political	political	ADJ
taxlaw-8368	1017	12	decision	decision	NOUN
taxlaw-8368	1017	13	-	-	PUNCT
taxlaw-8368	1017	14	making	making	NOUN
taxlaw-8368	1017	15	from	from	ADP
taxlaw-8368	1017	16	impacting	impact	VERB
taxlaw-8368	1017	17	tax	tax	NOUN
taxlaw-8368	1017	18	liability	liability	NOUN
taxlaw-8368	1017	19	and	and	CCONJ
taxlaw-8368	1017	20	delivering	deliver	VERB
taxlaw-8368	1017	21	benefits	benefit	NOUN
taxlaw-8368	1017	22	through	through	ADP
taxlaw-8368	1017	23	the	the	DET
taxlaw-8368	1017	24	tax	tax	NOUN
taxlaw-8368	1017	25	system	system	NOUN
taxlaw-8368	1017	26	.	.	PUNCT
taxlaw-8368	1018	1	the	the	DET
taxlaw-8368	1018	2	premise	premise	NOUN
taxlaw-8368	1018	3	that	that	SCONJ
taxlaw-8368	1018	4	a	a	DET
taxlaw-8368	1018	5	fundamental	fundamental	ADJ
taxlaw-8368	1018	6	concept	concept	NOUN
taxlaw-8368	1018	7	of	of	ADP
taxlaw-8368	1018	8	fair	fair	ADJ
taxlaw-8368	1018	9	taxation	taxation	NOUN
taxlaw-8368	1018	10	exists	exist	VERB
taxlaw-8368	1018	11	free	free	ADJ
taxlaw-8368	1018	12	from	from	ADP
taxlaw-8368	1018	13	political	political	ADJ
taxlaw-8368	1018	14	determinants	determinant	NOUN
taxlaw-8368	1018	15	underlies	underlie	VERB
taxlaw-8368	1018	16	common	common	ADJ
taxlaw-8368	1018	17	global	global	ADJ
taxlaw-8368	1018	18	tax	tax	NOUN
taxlaw-8368	1018	19	collection	collection	NOUN
taxlaw-8368	1018	20	under	under	ADP
taxlaw-8368	1018	21	uniform	uniform	ADJ
taxlaw-8368	1018	22	rules	rule	NOUN
taxlaw-8368	1018	23	.	.	PUNCT
taxlaw-8368	1019	1	“	"	PUNCT
taxlaw-8368	1019	2	fair	fair	ADJ
taxlaw-8368	1019	3	share	share	NOUN
taxlaw-8368	1019	4	”	"	PUNCT
taxlaw-8368	1019	5	becomes	become	VERB
taxlaw-8368	1019	6	a	a	DET
taxlaw-8368	1019	7	global	global	ADJ
taxlaw-8368	1019	8	rather	rather	ADV
taxlaw-8368	1019	9	than	than	ADP
taxlaw-8368	1019	10	domestic	domestic	ADJ
taxlaw-8368	1019	11	concept	concept	NOUN
taxlaw-8368	1019	12	.	.	PUNCT
taxlaw-8368	1020	1	each	each	DET
taxlaw-8368	1020	2	taxpayer	taxpayer	NOUN
taxlaw-8368	1020	3	should	should	AUX
taxlaw-8368	1020	4	pay	pay	VERB
taxlaw-8368	1020	5	their	their	PRON
taxlaw-8368	1020	6	“	"	PUNCT
taxlaw-8368	1020	7	fair	fair	ADJ
taxlaw-8368	1020	8	share	share	NOUN
taxlaw-8368	1020	9	”	"	PUNCT
taxlaw-8368	1020	10	relative	relative	ADJ
taxlaw-8368	1020	11	to	to	ADP
taxlaw-8368	1020	12	global	global	ADJ
taxlaw-8368	1020	13	,	,	PUNCT
taxlaw-8368	1020	14	not	not	PART
taxlaw-8368	1020	15	national	national	ADJ
taxlaw-8368	1020	16	,	,	PUNCT
taxlaw-8368	1020	17	revenue	revenue	NOUN
taxlaw-8368	1020	18	needs	need	NOUN
taxlaw-8368	1020	19	.	.	PUNCT
taxlaw-8368	1021	1	a	a	DET
taxlaw-8368	1021	2	global	global	ADJ
taxlaw-8368	1021	3	“	"	PUNCT
taxlaw-8368	1021	4	fair	fair	ADJ
taxlaw-8368	1021	5	share	share	NOUN
taxlaw-8368	1021	6	”	"	PUNCT
taxlaw-8368	1021	7	concept	concept	NOUN
taxlaw-8368	1021	8	recognizes	recognize	VERB
taxlaw-8368	1021	9	that	that	SCONJ
taxlaw-8368	1021	10	even	even	ADV
taxlaw-8368	1021	11	economic	economic	ADJ
taxlaw-8368	1021	12	activity	activity	NOUN
taxlaw-8368	1021	13	that	that	PRON
taxlaw-8368	1021	14	may	may	AUX
taxlaw-8368	1021	15	seem	seem	VERB
taxlaw-8368	1021	16	local	local	ADJ
taxlaw-8368	1021	17	is	be	AUX
taxlaw-8368	1021	18	not	not	PART
taxlaw-8368	1021	19	.	.	PUNCT
taxlaw-8368	1022	1	rather	rather	ADV
taxlaw-8368	1022	2	,	,	PUNCT
taxlaw-8368	1022	3	under	under	ADP
taxlaw-8368	1022	4	uniform	uniform	ADJ
taxlaw-8368	1022	5	taxation	taxation	NOUN
taxlaw-8368	1022	6	and	and	CCONJ
taxlaw-8368	1022	7	collection	collection	NOUN
taxlaw-8368	1022	8	,	,	PUNCT
taxlaw-8368	1022	9	global	global	ADJ
taxlaw-8368	1022	10	economic	economic	ADJ
taxlaw-8368	1022	11	and	and	CCONJ
taxlaw-8368	1022	12	social	social	ADJ
taxlaw-8368	1022	13	interdependency	interdependency	NOUN
taxlaw-8368	1022	14	would	would	AUX
taxlaw-8368	1022	15	be	be	AUX
taxlaw-8368	1022	16	recognized	recognize	VERB
taxlaw-8368	1022	17	universally	universally	ADV
taxlaw-8368	1022	18	and	and	CCONJ
taxlaw-8368	1022	19	could	could	AUX
taxlaw-8368	1022	20	emerge	emerge	VERB
taxlaw-8368	1022	21	as	as	ADP
taxlaw-8368	1022	22	the	the	DET
taxlaw-8368	1022	23	ultimate	ultimate	ADJ
taxlaw-8368	1022	24	marker	marker	NOUN
taxlaw-8368	1022	25	of	of	ADP
taxlaw-8368	1022	26	the	the	DET
taxlaw-8368	1022	27	21st	21st	ADJ
taxlaw-8368	1022	28	century	century	NOUN
taxlaw-8368	1022	29	.	.	PUNCT
taxlaw-8368	1023	1	the	the	DET
taxlaw-8368	1023	2	covid-19	covid-19	PROPN
taxlaw-8368	1023	3	pandemic	pandemic	ADJ
taxlaw-8368	1023	4	,	,	PUNCT
taxlaw-8368	1023	5	worldwide	worldwide	ADJ
taxlaw-8368	1023	6	commercial	commercial	ADJ
taxlaw-8368	1023	7	branding	branding	NOUN
taxlaw-8368	1023	8	and	and	CCONJ
taxlaw-8368	1023	9	manufacturing	manufacturing	NOUN
taxlaw-8368	1023	10	,	,	PUNCT
taxlaw-8368	1023	11	240	240	NUM
taxlaw-8368	1023	12	international	international	ADJ
taxlaw-8368	1023	13	terrorism	terrorism	NOUN
taxlaw-8368	1023	14	241	241	NUM
taxlaw-8368	1023	15	,	,	PUNCT
taxlaw-8368	1023	16	and	and	CCONJ
taxlaw-8368	1023	17	cross	cross	ADJ
taxlaw-8368	1023	18	-	-	ADJ
taxlaw-8368	1023	19	border	border	ADJ
taxlaw-8368	1023	20	intrusion	intrusion	NOUN
taxlaw-8368	1023	21	into	into	ADP
taxlaw-8368	1023	22	elections	election	NOUN
taxlaw-8368	1023	23	and	and	CCONJ
taxlaw-8368	1023	24	the	the	DET
taxlaw-8368	1023	25	political	political	ADJ
taxlaw-8368	1023	26	process242	process242	PROPN
taxlaw-8368	1023	27	are	be	AUX
taxlaw-8368	1023	28	only	only	ADV
taxlaw-8368	1023	29	a	a	DET
taxlaw-8368	1023	30	few	few	ADJ
taxlaw-8368	1023	31	of	of	ADP
taxlaw-8368	1023	32	the	the	DET
taxlaw-8368	1023	33	many	many	ADJ
taxlaw-8368	1023	34	elements	element	NOUN
taxlaw-8368	1023	35	that	that	PRON
taxlaw-8368	1023	36	demonstrate	demonstrate	VERB
taxlaw-8368	1023	37	how	how	SCONJ
taxlaw-8368	1023	38	inextricably	inextricably	ADV
taxlaw-8368	1023	39	intertwined	intertwine	VERB
taxlaw-8368	1023	40	nations	nation	NOUN
taxlaw-8368	1023	41	have	have	AUX
taxlaw-8368	1023	42	become	become	VERB
taxlaw-8368	1023	43	.	.	PUNCT
taxlaw-8368	1024	1	238	238	NUM
taxlaw-8368	1024	2	see	see	VERB
taxlaw-8368	1024	3	lisa	lisa	PROPN
taxlaw-8368	1024	4	weaver	weaver	PROPN
taxlaw-8368	1024	5	,	,	PUNCT
taxlaw-8368	1024	6	the	the	DET
taxlaw-8368	1024	7	wider	wide	ADJ
taxlaw-8368	1024	8	implications	implication	NOUN
taxlaw-8368	1024	9	of	of	ADP
taxlaw-8368	1024	10	transitioning	transition	VERB
taxlaw-8368	1024	11	to	to	PART
taxlaw-8368	1024	12	ifrs—10	ifrs—10	VERB
taxlaw-8368	1024	13	things	thing	NOUN
taxlaw-8368	1024	14	to	to	PART
taxlaw-8368	1024	15	consider	consider	VERB
taxlaw-8368	1024	16	,	,	PUNCT
taxlaw-8368	1024	17	ifac	ifac	NOUN
taxlaw-8368	1024	18	(	(	PUNCT
taxlaw-8368	1024	19	dec	dec	PROPN
taxlaw-8368	1024	20	.	.	PROPN
taxlaw-8368	1024	21	3	3	NUM
taxlaw-8368	1024	22	,	,	PUNCT
taxlaw-8368	1024	23	2014	2014	NUM
taxlaw-8368	1024	24	)	)	PUNCT
taxlaw-8368	1024	25	,	,	PUNCT
taxlaw-8368	1024	26	https://www.ifac.org/knowledge-gateway/supporting-internationalstandards/discussion/wider-implications-transitioning-ifrs-10-things-consider#:~:text=the	https://www.ifac.org/knowledge-gateway/supporting-internationalstandards/discussion/wider-implications-transitioning-ifrs-10-things-consider#:~:text=the	PRON
taxlaw-8368	1024	27	%	%	NOUN
taxlaw-8368	1024	28	20transition%20to%20international%20financial	20transition%20to%20international%20financial	NOUN
taxlaw-8368	1024	29	,	,	PUNCT
taxlaw-8368	1024	30	reporting%20in%20the%20last%20decade	reporting%20in%20the%20last%20decade	PUNCT
taxlaw-8368	1025	1	[	[	X
taxlaw-8368	1025	2	https://perma.cc/67mm-e4q9	https://perma.cc/67mm-e4q9	X
taxlaw-8368	1025	3	]	]	X
taxlaw-8368	1025	4	.	.	PUNCT
taxlaw-8368	1026	1	239	239	NUM
taxlaw-8368	1026	2	sec	sec	PROPN
taxlaw-8368	1026	3	unanimously	unanimously	ADV
taxlaw-8368	1026	4	approves	approve	VERB
taxlaw-8368	1026	5	exposing	expose	VERB
taxlaw-8368	1026	6	proposed	propose	VERB
taxlaw-8368	1026	7	ifrs	ifrs	NOUN
taxlaw-8368	1026	8	roadmap	roadmap	NOUN
taxlaw-8368	1026	9	for	for	ADP
taxlaw-8368	1026	10	public	public	ADJ
taxlaw-8368	1026	11	comment	comment	NOUN
taxlaw-8368	1026	12	,	,	PUNCT
taxlaw-8368	1026	13	aicpa	aicpa	PROPN
taxlaw-8368	1026	14	(	(	PUNCT
taxlaw-8368	1026	15	aug	aug	PROPN
taxlaw-8368	1026	16	.	.	PROPN
taxlaw-8368	1026	17	27	27	NUM
taxlaw-8368	1026	18	,	,	PUNCT
taxlaw-8368	1026	19	2008	2008	NUM
taxlaw-8368	1026	20	)	)	PUNCT
taxlaw-8368	1026	21	,	,	PUNCT
taxlaw-8368	1026	22	https://www.ifrs.com/updates/sec/sec_approves.html	https://www.ifrs.com/updates/sec/sec_approves.html	VERB
taxlaw-8368	1026	23	[	[	PUNCT
taxlaw-8368	1026	24	https://perma.cc	https://perma.cc	VERB
taxlaw-8368	1026	25	/kl7r	/kl7r	NOUN
taxlaw-8368	1026	26	-	-	PUNCT
taxlaw-8368	1026	27	wzv7	wzv7	PROPN
taxlaw-8368	1026	28	]	]	X
taxlaw-8368	1026	29	.	.	PUNCT
taxlaw-8368	1027	1	240	240	NUM
taxlaw-8368	1027	2	claire	claire	PROPN
taxlaw-8368	1027	3	matthews	matthew	NOUN
taxlaw-8368	1027	4	,	,	PUNCT
taxlaw-8368	1027	5	what	what	PRON
taxlaw-8368	1027	6	is	be	AUX
taxlaw-8368	1027	7	the	the	DET
taxlaw-8368	1027	8	secret	secret	NOUN
taxlaw-8368	1027	9	to	to	ADP
taxlaw-8368	1027	10	mcdonald	mcdonald	PROPN
taxlaw-8368	1027	11	’s	’s	PART
taxlaw-8368	1027	12	global	global	ADJ
taxlaw-8368	1027	13	branding	branding	NOUN
taxlaw-8368	1027	14	success	success	NOUN
taxlaw-8368	1027	15	,	,	PUNCT
taxlaw-8368	1027	16	maistro	maistro	X
taxlaw-8368	1027	17	(	(	PUNCT
taxlaw-8368	1027	18	nov	nov	PROPN
taxlaw-8368	1027	19	.	.	PROPN
taxlaw-8368	1027	20	5	5	NUM
taxlaw-8368	1027	21	,	,	PUNCT
taxlaw-8368	1027	22	2014	2014	NUM
taxlaw-8368	1027	23	)	)	PUNCT
taxlaw-8368	1027	24	https://blog.maistro.com/procurement/secret-mcdonalds-global-branding-success	https://blog.maistro.com/procurement/secret-mcdonalds-global-branding-success	NOUN
taxlaw-8368	1028	1	[	[	X
taxlaw-8368	1028	2	https://perma.cc/s9t9-qnvd	https://perma.cc/s9t9-qnvd	NOUN
taxlaw-8368	1028	3	]	]	X
taxlaw-8368	1028	4	;	;	PUNCT
taxlaw-8368	1028	5	sean	sean	NOUN
taxlaw-8368	1028	6	galea	galea	NOUN
taxlaw-8368	1028	7	-	-	PUNCT
taxlaw-8368	1028	8	pace	pace	NOUN
taxlaw-8368	1028	9	,	,	PUNCT
taxlaw-8368	1028	10	inside	inside	ADP
taxlaw-8368	1028	11	adidas	adidas	PROPN
taxlaw-8368	1028	12	’	'	PUNCT
taxlaw-8368	1028	13	supply	supply	NOUN
taxlaw-8368	1028	14	chain	chain	NOUN
taxlaw-8368	1028	15	,	,	PUNCT
taxlaw-8368	1028	16	supply	supply	NOUN
taxlaw-8368	1028	17	chain	chain	NOUN
taxlaw-8368	1028	18	,	,	PUNCT
taxlaw-8368	1028	19	https://www.supplychaindigital.com/supply-chain/inside-adidas-supply-chain	https://www.supplychaindigital.com/supply-chain/inside-adidas-supply-chain	PROPN
taxlaw-8368	1028	20	[	[	X
taxlaw-8368	1028	21	https://perma.cc/5djy-dcgk	https://perma.cc/5djy-dcgk	X
taxlaw-8368	1028	22	]	]	X
taxlaw-8368	1028	23	(	(	PUNCT
taxlaw-8368	1028	24	last	last	ADV
taxlaw-8368	1028	25	visited	visit	VERB
taxlaw-8368	1028	26	june	june	PROPN
taxlaw-8368	1028	27	29	29	NUM
taxlaw-8368	1028	28	,	,	PUNCT
taxlaw-8368	1028	29	2020	2020	NUM
taxlaw-8368	1028	30	)	)	PUNCT
taxlaw-8368	1028	31	.	.	PUNCT
taxlaw-8368	1029	1	241	241	NUM
taxlaw-8368	1029	2	pamela	pamela	PROPN
taxlaw-8368	1029	3	engel	engel	PROPN
taxlaw-8368	1029	4	&	&	CCONJ
taxlaw-8368	1029	5	ellen	ellen	PROPN
taxlaw-8368	1029	6	loanes	loanes	PROPN
taxlaw-8368	1029	7	,	,	PUNCT
taxlaw-8368	1029	8	what	what	PRON
taxlaw-8368	1029	9	happened	happen	VERB
taxlaw-8368	1029	10	on	on	ADP
taxlaw-8368	1029	11	9/11	9/11	NUM
taxlaw-8368	1029	12	,	,	PUNCT
taxlaw-8368	1029	13	18	18	NUM
taxlaw-8368	1029	14	years	year	NOUN
taxlaw-8368	1029	15	ago	ago	ADV
taxlaw-8368	1029	16	,	,	PUNCT
taxlaw-8368	1029	17	bus	bus	NOUN
taxlaw-8368	1029	18	.	.	PUNCT
taxlaw-8368	1030	1	insider	insider	PROPN
taxlaw-8368	1030	2	(	(	PUNCT
taxlaw-8368	1030	3	sept	sept	PROPN
taxlaw-8368	1030	4	.	.	PROPN
taxlaw-8368	1030	5	10	10	NUM
taxlaw-8368	1030	6	,	,	PUNCT
taxlaw-8368	1030	7	2019	2019	NUM
taxlaw-8368	1030	8	)	)	PUNCT
taxlaw-8368	1030	9	,	,	PUNCT
taxlaw-8368	1030	10	https://www.businessinsider.com/what-happened-on-911-why-2016-9	https://www.businessinsider.com/what-happened-on-911-why-2016-9	PROPN
taxlaw-8368	1030	11	[	[	X
taxlaw-8368	1030	12	https://	https://	PROPN
taxlaw-8368	1030	13	perma.cc/wud5-yuks	perma.cc/wud5-yuk	NOUN
taxlaw-8368	1030	14	]	]	X
taxlaw-8368	1030	15	;	;	PUNCT
taxlaw-8368	1030	16	history	history	NOUN
taxlaw-8368	1030	17	,	,	PUNCT
taxlaw-8368	1030	18	famous	famous	ADJ
taxlaw-8368	1030	19	cases	case	NOUN
taxlaw-8368	1030	20	&	&	CCONJ
taxlaw-8368	1030	21	criminals	criminal	NOUN
taxlaw-8368	1030	22	,	,	PUNCT
taxlaw-8368	1030	23	pan	pan	PROPN
taxlaw-8368	1030	24	am	be	AUX
taxlaw-8368	1030	25	103	103	NUM
taxlaw-8368	1030	26	bombing	bombing	NOUN
taxlaw-8368	1030	27	,	,	PUNCT
taxlaw-8368	1030	28	fbi	fbi	PROPN
taxlaw-8368	1030	29	,	,	PUNCT
taxlaw-8368	1030	30	https://www.fbi.gov/history/famous-cases/pan-am-103-bombing	https://www.fbi.gov/history/famous-cases/pan-am-103-bombe	VERB
taxlaw-8368	1030	31	[	[	X
taxlaw-8368	1030	32	https://perma.cc/wn8l-6djz	https://perma.cc/wn8l-6djz	X
taxlaw-8368	1030	33	]	]	X
taxlaw-8368	1030	34	(	(	PUNCT
taxlaw-8368	1030	35	last	last	ADV
taxlaw-8368	1030	36	visited	visit	VERB
taxlaw-8368	1030	37	june	june	PROPN
taxlaw-8368	1030	38	23	23	NUM
taxlaw-8368	1030	39	,	,	PUNCT
taxlaw-8368	1030	40	2020	2020	NUM
taxlaw-8368	1030	41	)	)	PUNCT
taxlaw-8368	1030	42	;	;	PUNCT
taxlaw-8368	1030	43	simon	simon	PROPN
taxlaw-8368	1030	44	burton	burton	PROPN
taxlaw-8368	1030	45	,	,	PUNCT
taxlaw-8368	1030	46	50	50	NUM
taxlaw-8368	1030	47	stunning	stunning	ADJ
taxlaw-8368	1030	48	olympic	olympic	ADJ
taxlaw-8368	1030	49	moments	moment	NOUN
taxlaw-8368	1030	50	no	no	DET
taxlaw-8368	1030	51	26	26	NUM
taxlaw-8368	1030	52	:	:	PUNCT
taxlaw-8368	1030	53	the	the	DET
taxlaw-8368	1030	54	terrorist	terrorist	ADJ
taxlaw-8368	1030	55	outrage	outrage	NOUN
taxlaw-8368	1030	56	in	in	ADP
taxlaw-8368	1030	57	munich	munich	PROPN
taxlaw-8368	1030	58	in	in	ADP
taxlaw-8368	1030	59	1972	1972	NUM
taxlaw-8368	1030	60	,	,	PUNCT
taxlaw-8368	1030	61	guardian	guardian	NOUN
taxlaw-8368	1030	62	(	(	PUNCT
taxlaw-8368	1030	63	may	may	PROPN
taxlaw-8368	1030	64	2	2	NUM
taxlaw-8368	1030	65	,	,	PUNCT
taxlaw-8368	1030	66	2010	2010	NUM
taxlaw-8368	1030	67	)	)	PUNCT
taxlaw-8368	1030	68	,	,	PUNCT
taxlaw-8368	1031	1	https://www.theguardian.com/sport	https://www.theguardian.com/sport	PUNCT
taxlaw-8368	1031	2	/blog/2012	/blog/2012	PUNCT
taxlaw-8368	1031	3	/	/	SYM
taxlaw-8368	1031	4	may/02/50	may/02/50	NUM
taxlaw-8368	1031	5	-	-	PUNCT
taxlaw-8368	1031	6	stunning	stunning	ADJ
taxlaw-8368	1031	7	-	-	PUNCT
taxlaw-8368	1031	8	olympic	olympic	ADJ
taxlaw-8368	1031	9	-	-	PUNCT
taxlaw-8368	1031	10	moments	moment	NOUN
taxlaw-8368	1031	11	-	-	PUNCT
taxlaw-8368	1031	12	munich-72	munich-72	PROPN
taxlaw-8368	1031	13	[	[	X
taxlaw-8368	1031	14	https://perma.cc/k4yc-adfg	https://perma.cc/k4yc-adfg	PROPN
taxlaw-8368	1031	15	]	]	X
taxlaw-8368	1031	16	.	.	PUNCT
taxlaw-8368	1032	1	242	242	NUM
taxlaw-8368	1032	2	see	see	VERB
taxlaw-8368	1032	3	off	off	ADP
taxlaw-8368	1032	4	.	.	PUNCT
taxlaw-8368	1033	1	of	of	ADP
taxlaw-8368	1033	2	the	the	DET
taxlaw-8368	1033	3	dir	dir	NOUN
taxlaw-8368	1033	4	.	.	PUNCT
taxlaw-8368	1034	1	of	of	ADP
taxlaw-8368	1034	2	nat’l	nat’l	PROPN
taxlaw-8368	1034	3	intelligence	intelligence	NOUN
taxlaw-8368	1034	4	,	,	PUNCT
taxlaw-8368	1034	5	assessing	assess	VERB
taxlaw-8368	1034	6	russian	russian	ADJ
taxlaw-8368	1034	7	activities	activity	NOUN
taxlaw-8368	1034	8	and	and	CCONJ
taxlaw-8368	1034	9	intentions	intention	NOUN
taxlaw-8368	1034	10	in	in	ADP
taxlaw-8368	1034	11	recent	recent	ADJ
taxlaw-8368	1034	12	u.s	u.s	PROPN
taxlaw-8368	1034	13	.	.	PROPN
taxlaw-8368	1034	14	elections	election	NOUN
taxlaw-8368	1034	15	(	(	PUNCT
taxlaw-8368	1034	16	2017	2017	NUM
taxlaw-8368	1034	17	)	)	PUNCT
taxlaw-8368	1034	18	,	,	PUNCT
taxlaw-8368	1034	19	https://assets.documentcloud.org/documents	https://assets.documentcloud.org/documents	AUX
taxlaw-8368	1034	20	/3719492	/3719492	SYM
taxlaw-8368	1034	21	/	/	SYM
taxlaw-8368	1034	22	read	read	VERB
taxlaw-8368	1034	23	-	-	PUNCT
taxlaw-8368	1034	24	the	the	DET
taxlaw-8368	1034	25	-	-	PUNCT
taxlaw-8368	1034	26	declassified	declassify	VERB
taxlaw-8368	1034	27	-	-	PUNCT
taxlaw-8368	1034	28	report	report	NOUN
taxlaw-8368	1034	29	-	-	PUNCT
taxlaw-8368	1034	30	on	on	ADP
taxlaw-8368	1034	31	-	-	PUNCT
taxlaw-8368	1034	32	russian.pdf	russian.pdf	NOUN
taxlaw-8368	1034	33	[	[	X
taxlaw-8368	1034	34	https://perma.cc/m4jq-ejup	https://perma.cc/m4jq-ejup	PROPN
taxlaw-8368	1034	35	]	]	X
taxlaw-8368	1034	36	;	;	PUNCT
taxlaw-8368	1034	37	joshua	joshua	PROPN
taxlaw-8368	1034	38	kurlantzick	kurlantzick	PROPN
taxlaw-8368	1034	39	,	,	PUNCT
taxlaw-8368	1034	40	how	how	SCONJ
taxlaw-8368	1034	41	china	china	PROPN
taxlaw-8368	1034	42	is	be	AUX
taxlaw-8368	1034	43	interfering	interfere	VERB
taxlaw-8368	1034	44	in	in	ADP
taxlaw-8368	1034	45	taiwan	taiwan	PROPN
taxlaw-8368	1034	46	’s	’s	PART
taxlaw-8368	1034	47	election	election	NOUN
taxlaw-8368	1034	48	,	,	PUNCT
taxlaw-8368	1034	49	council	council	NOUN
taxlaw-8368	1034	50	on	on	ADP
taxlaw-8368	1034	51	foreign	foreign	ADJ
taxlaw-8368	1034	52	rel	rel	NOUN
taxlaw-8368	1034	53	.	.	PUNCT
taxlaw-8368	1035	1	(	(	PUNCT
taxlaw-8368	1035	2	nov	nov	PROPN
taxlaw-8368	1035	3	.	.	PROPN
taxlaw-8368	1035	4	7	7	NUM
taxlaw-8368	1035	5	,	,	PUNCT
taxlaw-8368	1035	6	2019	2019	NUM
taxlaw-8368	1035	7	)	)	PUNCT
taxlaw-8368	1035	8	https://www.cfr.org/in-brief/how-china-interfering-taiwans-election	https://www.cfr.org/in-brief/how-china-interfering-taiwans-election	NOUN
taxlaw-8368	1035	9	[	[	X
taxlaw-8368	1035	10	https://perma.cc/a6dk3jlv	https://perma.cc/a6dk3jlv	PROPN
taxlaw-8368	1035	11	]	]	PUNCT
taxlaw-8368	1035	12	.	.	PUNCT
taxlaw-8368	1036	1	166	166	NUM
taxlaw-8368	1036	2	columbia	columbia	PROPN
taxlaw-8368	1036	3	journal	journal	PROPN
taxlaw-8368	1036	4	of	of	ADP
taxlaw-8368	1036	5	tax	tax	NOUN
taxlaw-8368	1036	6	law	law	NOUN
taxlaw-8368	1036	7	[	[	X
taxlaw-8368	1036	8	vol	vol	NOUN
taxlaw-8368	1036	9	.	.	PUNCT
taxlaw-8368	1036	10	12:126	12:126	NOUN
taxlaw-8368	1036	11	the	the	DET
taxlaw-8368	1036	12	impetus	impetus	NOUN
taxlaw-8368	1036	13	to	to	ADP
taxlaw-8368	1036	14	the	the	DET
taxlaw-8368	1036	15	oecd	oecd	PROPN
taxlaw-8368	1036	16	action	action	NOUN
taxlaw-8368	1036	17	plans	plan	NOUN
taxlaw-8368	1036	18	,	,	PUNCT
taxlaw-8368	1036	19	243	243	NUM
taxlaw-8368	1036	20	the	the	DET
taxlaw-8368	1036	21	eu	eu	PROPN
taxlaw-8368	1036	22	’s	’s	NOUN
taxlaw-8368	1036	23	list	list	NOUN
taxlaw-8368	1036	24	of	of	ADP
taxlaw-8368	1036	25	tax	tax	NOUN
taxlaw-8368	1036	26	haven	haven	NOUN
taxlaw-8368	1036	27	jurisdictions,244	jurisdictions,244	PROPN
taxlaw-8368	1036	28	and	and	CCONJ
taxlaw-8368	1036	29	fatca	fatca	NOUN
taxlaw-8368	1036	30	in	in	ADP
taxlaw-8368	1036	31	the	the	DET
taxlaw-8368	1036	32	u.s	u.s	PROPN
taxlaw-8368	1036	33	.	.	PROPN
taxlaw-8368	1036	34	,245	,245	PUNCT
taxlaw-8368	1036	35	relies	rely	VERB
taxlaw-8368	1036	36	on	on	ADP
taxlaw-8368	1036	37	a	a	DET
taxlaw-8368	1036	38	more	more	ADV
taxlaw-8368	1036	39	limited	limited	ADJ
taxlaw-8368	1036	40	and	and	CCONJ
taxlaw-8368	1036	41	domestic	domestic	ADJ
taxlaw-8368	1036	42	thesis	thesis	NOUN
taxlaw-8368	1036	43	.	.	PUNCT
taxlaw-8368	1037	1	the	the	DET
taxlaw-8368	1037	2	thesis	thesis	NOUN
taxlaw-8368	1037	3	is	be	AUX
taxlaw-8368	1037	4	that	that	SCONJ
taxlaw-8368	1037	5	mnes	mne	NOUN
taxlaw-8368	1037	6	and	and	CCONJ
taxlaw-8368	1037	7	other	other	ADJ
taxlaw-8368	1037	8	taxpayers	taxpayer	NOUN
taxlaw-8368	1037	9	misdirect	misdirect	VERB
taxlaw-8368	1037	10	some	some	PRON
taxlaw-8368	1037	11	of	of	ADP
taxlaw-8368	1037	12	their	their	PRON
taxlaw-8368	1037	13	income	income	NOUN
taxlaw-8368	1037	14	to	to	ADP
taxlaw-8368	1037	15	low	low	ADJ
taxlaw-8368	1037	16	tax	tax	NOUN
taxlaw-8368	1037	17	jurisdictions	jurisdiction	NOUN
taxlaw-8368	1037	18	to	to	PART
taxlaw-8368	1037	19	avoid	avoid	VERB
taxlaw-8368	1037	20	paying	pay	VERB
taxlaw-8368	1037	21	the	the	DET
taxlaw-8368	1037	22	amount	amount	NOUN
taxlaw-8368	1037	23	of	of	ADP
taxlaw-8368	1037	24	income	income	NOUN
taxlaw-8368	1037	25	tax	tax	NOUN
taxlaw-8368	1037	26	they	they	PRON
taxlaw-8368	1037	27	should	should	AUX
taxlaw-8368	1037	28	pay	pay	VERB
taxlaw-8368	1037	29	into	into	ADP
taxlaw-8368	1037	30	the	the	DET
taxlaw-8368	1037	31	treasuries	treasury	NOUN
taxlaw-8368	1037	32	of	of	ADP
taxlaw-8368	1037	33	major	major	ADJ
taxlaw-8368	1037	34	developed	develop	VERB
taxlaw-8368	1037	35	economies	economy	NOUN
taxlaw-8368	1037	36	.	.	PUNCT
taxlaw-8368	1038	1	under	under	ADP
taxlaw-8368	1038	2	that	that	DET
taxlaw-8368	1038	3	thesis	thesis	NOUN
taxlaw-8368	1038	4	,	,	PUNCT
taxlaw-8368	1038	5	the	the	DET
taxlaw-8368	1038	6	notion	notion	NOUN
taxlaw-8368	1038	7	of	of	ADP
taxlaw-8368	1038	8	fair	fair	ADJ
taxlaw-8368	1038	9	taxation	taxation	NOUN
taxlaw-8368	1038	10	is	be	AUX
taxlaw-8368	1038	11	relative	relative	ADJ
taxlaw-8368	1038	12	and	and	CCONJ
taxlaw-8368	1038	13	location	location	NOUN
taxlaw-8368	1038	14	-	-	PUNCT
taxlaw-8368	1038	15	specific	specific	NOUN
taxlaw-8368	1038	16	.	.	PUNCT
taxlaw-8368	1039	1	it	it	PRON
taxlaw-8368	1039	2	is	be	AUX
taxlaw-8368	1039	3	valid	valid	ADJ
taxlaw-8368	1039	4	only	only	ADV
taxlaw-8368	1039	5	insofar	insofar	ADV
taxlaw-8368	1039	6	as	as	SCONJ
taxlaw-8368	1039	7	it	it	PRON
taxlaw-8368	1039	8	defines	define	VERB
taxlaw-8368	1039	9	the	the	DET
taxlaw-8368	1039	10	amount	amount	NOUN
taxlaw-8368	1039	11	a	a	DET
taxlaw-8368	1039	12	taxpayer	taxpayer	NOUN
taxlaw-8368	1039	13	should	should	AUX
taxlaw-8368	1039	14	pay	pay	VERB
taxlaw-8368	1039	15	to	to	ADP
taxlaw-8368	1039	16	a	a	DET
taxlaw-8368	1039	17	specific	specific	ADJ
taxlaw-8368	1039	18	developed	develop	VERB
taxlaw-8368	1039	19	nation	nation	NOUN
taxlaw-8368	1039	20	’s	’s	PART
taxlaw-8368	1039	21	treasury	treasury	NOUN
taxlaw-8368	1039	22	.	.	PUNCT
taxlaw-8368	1040	1	the	the	DET
taxlaw-8368	1040	2	oecd	oecd	PROPN
taxlaw-8368	1040	3	framework	framework	NOUN
taxlaw-8368	1040	4	purports	purport	VERB
taxlaw-8368	1040	5	to	to	PART
taxlaw-8368	1040	6	be	be	AUX
taxlaw-8368	1040	7	more	more	ADV
taxlaw-8368	1040	8	global.246	global.246	PROPN
taxlaw-8368	1041	1	but	but	CCONJ
taxlaw-8368	1041	2	it	it	PRON
taxlaw-8368	1041	3	emphasizes	emphasize	VERB
taxlaw-8368	1041	4	capturing	capture	VERB
taxlaw-8368	1041	5	additional	additional	ADJ
taxlaw-8368	1041	6	revenue	revenue	NOUN
taxlaw-8368	1041	7	for	for	ADP
taxlaw-8368	1041	8	the	the	DET
taxlaw-8368	1041	9	treasuries	treasury	NOUN
taxlaw-8368	1041	10	of	of	ADP
taxlaw-8368	1041	11	the	the	DET
taxlaw-8368	1041	12	developed	develop	VERB
taxlaw-8368	1041	13	economies	economy	NOUN
taxlaw-8368	1041	14	.	.	PUNCT
taxlaw-8368	1042	1	failing	fail	VERB
taxlaw-8368	1042	2	enhancement	enhancement	NOUN
taxlaw-8368	1042	3	of	of	ADP
taxlaw-8368	1042	4	tax	tax	NOUN
taxlaw-8368	1042	5	revenue	revenue	NOUN
taxlaw-8368	1042	6	for	for	ADP
taxlaw-8368	1042	7	those	those	DET
taxlaw-8368	1042	8	developed	develop	VERB
taxlaw-8368	1042	9	economies	economy	NOUN
taxlaw-8368	1042	10	,	,	PUNCT
taxlaw-8368	1042	11	the	the	DET
taxlaw-8368	1042	12	oecd	oecd	PROPN
taxlaw-8368	1042	13	’s	’s	PART
taxlaw-8368	1042	14	leading	lead	VERB
taxlaw-8368	1042	15	member	member	NOUN
taxlaw-8368	1042	16	nations	nation	NOUN
taxlaw-8368	1042	17	might	might	AUX
taxlaw-8368	1042	18	lose	lose	VERB
taxlaw-8368	1042	19	interest	interest	NOUN
taxlaw-8368	1042	20	in	in	ADP
taxlaw-8368	1042	21	collecting	collect	VERB
taxlaw-8368	1042	22	additional	additional	ADJ
taxlaw-8368	1042	23	tax	tax	NOUN
taxlaw-8368	1042	24	from	from	ADP
taxlaw-8368	1042	25	the	the	DET
taxlaw-8368	1042	26	mnes	mne	NOUN
taxlaw-8368	1042	27	targeted	target	VERB
taxlaw-8368	1042	28	by	by	ADP
taxlaw-8368	1042	29	the	the	DET
taxlaw-8368	1042	30	beps	bep	NOUN
taxlaw-8368	1042	31	actions	action	NOUN
taxlaw-8368	1042	32	.	.	PUNCT
taxlaw-8368	1043	1	rule	rule	NOUN
taxlaw-8368	1043	2	uniformity	uniformity	NOUN
taxlaw-8368	1043	3	and	and	CCONJ
taxlaw-8368	1043	4	central	central	ADJ
taxlaw-8368	1043	5	global	global	ADJ
taxlaw-8368	1043	6	tax	tax	NOUN
taxlaw-8368	1043	7	collection	collection	NOUN
taxlaw-8368	1043	8	postulates	postulate	VERB
taxlaw-8368	1043	9	an	an	DET
taxlaw-8368	1043	10	alternative	alternative	NOUN
taxlaw-8368	1043	11	to	to	ADP
taxlaw-8368	1043	12	the	the	DET
taxlaw-8368	1043	13	location	location	NOUN
taxlaw-8368	1043	14	-	-	PUNCT
taxlaw-8368	1043	15	specific	specific	ADJ
taxlaw-8368	1043	16	thesis	thesis	NOUN
taxlaw-8368	1043	17	expressed	express	VERB
taxlaw-8368	1043	18	in	in	ADP
taxlaw-8368	1043	19	the	the	DET
taxlaw-8368	1043	20	preceding	precede	VERB
taxlaw-8368	1043	21	paragraph	paragraph	NOUN
taxlaw-8368	1043	22	.	.	PUNCT
taxlaw-8368	1044	1	the	the	DET
taxlaw-8368	1044	2	alternative	alternative	ADJ
taxlaw-8368	1044	3	thesis	thesis	NOUN
taxlaw-8368	1044	4	is	be	AUX
taxlaw-8368	1044	5	more	more	ADV
taxlaw-8368	1044	6	abstract	abstract	ADJ
taxlaw-8368	1044	7	and	and	CCONJ
taxlaw-8368	1044	8	independent	independent	ADJ
taxlaw-8368	1044	9	of	of	ADP
taxlaw-8368	1044	10	location	location	NOUN
taxlaw-8368	1044	11	.	.	PUNCT
taxlaw-8368	1045	1	it	it	PRON
taxlaw-8368	1045	2	posits	posit	VERB
taxlaw-8368	1045	3	the	the	DET
taxlaw-8368	1045	4	existence	existence	NOUN
taxlaw-8368	1045	5	of	of	ADP
taxlaw-8368	1045	6	a	a	DET
taxlaw-8368	1045	7	global	global	ADJ
taxlaw-8368	1045	8	responsibility	responsibility	NOUN
taxlaw-8368	1045	9	to	to	PART
taxlaw-8368	1045	10	provide	provide	VERB
taxlaw-8368	1045	11	each	each	DET
taxlaw-8368	1045	12	individual	individual	NOUN
taxlaw-8368	1045	13	with	with	ADP
taxlaw-8368	1045	14	sufficient	sufficient	ADJ
taxlaw-8368	1045	15	resources	resource	NOUN
taxlaw-8368	1045	16	to	to	PART
taxlaw-8368	1045	17	secure	secure	VERB
taxlaw-8368	1045	18	a	a	DET
taxlaw-8368	1045	19	decent	decent	ADJ
taxlaw-8368	1045	20	standard	standard	NOUN
taxlaw-8368	1045	21	of	of	ADP
taxlaw-8368	1045	22	living	living	NOUN
taxlaw-8368	1045	23	.	.	PUNCT
taxlaw-8368	1046	1	whether	whether	SCONJ
taxlaw-8368	1046	2	that	that	DET
taxlaw-8368	1046	3	view	view	NOUN
taxlaw-8368	1046	4	arises	arise	VERB
taxlaw-8368	1046	5	from	from	ADP
taxlaw-8368	1046	6	a	a	DET
taxlaw-8368	1046	7	universal	universal	ADJ
taxlaw-8368	1046	8	human	human	ADJ
taxlaw-8368	1046	9	value	value	NOUN
taxlaw-8368	1046	10	system	system	NOUN
taxlaw-8368	1046	11	that	that	PRON
taxlaw-8368	1046	12	demands	demand	VERB
taxlaw-8368	1046	13	a	a	DET
taxlaw-8368	1046	14	just	just	ADJ
taxlaw-8368	1046	15	world	world	NOUN
taxlaw-8368	1046	16	without	without	ADP
taxlaw-8368	1046	17	poverty	poverty	NOUN
taxlaw-8368	1046	18	or	or	CCONJ
taxlaw-8368	1046	19	from	from	ADP
taxlaw-8368	1046	20	a	a	DET
taxlaw-8368	1046	21	sense	sense	NOUN
taxlaw-8368	1046	22	of	of	ADP
taxlaw-8368	1046	23	self	self	NOUN
taxlaw-8368	1046	24	-	-	PUNCT
taxlaw-8368	1046	25	preservation	preservation	NOUN
taxlaw-8368	1046	26	that	that	PRON
taxlaw-8368	1046	27	foresees	foresee	VERB
taxlaw-8368	1046	28	physical	physical	ADJ
taxlaw-8368	1046	29	and	and	CCONJ
taxlaw-8368	1046	30	economic	economic	ADJ
taxlaw-8368	1046	31	risks	risk	NOUN
taxlaw-8368	1046	32	to	to	ADP
taxlaw-8368	1046	33	those	those	PRON
taxlaw-8368	1046	34	with	with	ADP
taxlaw-8368	1046	35	wealth	wealth	NOUN
taxlaw-8368	1046	36	from	from	ADP
taxlaw-8368	1046	37	those	those	PRON
taxlaw-8368	1046	38	who	who	PRON
taxlaw-8368	1046	39	are	be	AUX
taxlaw-8368	1046	40	impoverished,247	impoverished,247	ADJ
taxlaw-8368	1046	41	the	the	DET
taxlaw-8368	1046	42	thesis	thesis	NOUN
taxlaw-8368	1046	43	requires	require	VERB
taxlaw-8368	1046	44	that	that	SCONJ
taxlaw-8368	1046	45	each	each	DET
taxlaw-8368	1046	46	taxpayer	taxpayer	NOUN
taxlaw-8368	1046	47	pay	pay	VERB
taxlaw-8368	1046	48	a	a	DET
taxlaw-8368	1046	49	correct	correct	ADJ
taxlaw-8368	1046	50	amount	amount	NOUN
taxlaw-8368	1046	51	of	of	ADP
taxlaw-8368	1046	52	tax	tax	NOUN
taxlaw-8368	1046	53	that	that	PRON
taxlaw-8368	1046	54	depends	depend	VERB
taxlaw-8368	1046	55	on	on	ADP
taxlaw-8368	1046	56	the	the	DET
taxlaw-8368	1046	57	taxpayer	taxpayer	NOUN
taxlaw-8368	1046	58	’s	’s	PART
taxlaw-8368	1046	59	characteristics	characteristic	NOUN
taxlaw-8368	1046	60	.	.	PUNCT
taxlaw-8368	1047	1	those	those	DET
taxlaw-8368	1047	2	characteristics	characteristic	NOUN
taxlaw-8368	1047	3	might	might	AUX
taxlaw-8368	1047	4	include	include	VERB
taxlaw-8368	1047	5	the	the	DET
taxlaw-8368	1047	6	taxpayer	taxpayer	NOUN
taxlaw-8368	1047	7	’s	’s	PART
taxlaw-8368	1047	8	ability	ability	NOUN
taxlaw-8368	1047	9	to	to	PART
taxlaw-8368	1047	10	pay	pay	VERB
taxlaw-8368	1047	11	measured	measure	VERB
taxlaw-8368	1047	12	under	under	ADP
taxlaw-8368	1047	13	the	the	DET
taxlaw-8368	1047	14	common	common	ADJ
taxlaw-8368	1047	15	standard	standard	NOUN
taxlaw-8368	1047	16	of	of	ADP
taxlaw-8368	1047	17	the	the	DET
taxlaw-8368	1047	18	taxpayer	taxpayer	NOUN
taxlaw-8368	1047	19	’s	’s	PART
taxlaw-8368	1047	20	income	income	NOUN
taxlaw-8368	1047	21	from	from	ADP
taxlaw-8368	1047	22	all	all	DET
taxlaw-8368	1047	23	sources	source	NOUN
taxlaw-8368	1047	24	worldwide	worldwide	ADV
taxlaw-8368	1047	25	as	as	SCONJ
taxlaw-8368	1047	26	compared	compare	VERB
taxlaw-8368	1047	27	with	with	ADP
taxlaw-8368	1047	28	all	all	DET
taxlaw-8368	1047	29	other	other	ADJ
taxlaw-8368	1047	30	taxpayers	taxpayer	NOUN
taxlaw-8368	1047	31	.	.	PUNCT
taxlaw-8368	1048	1	under	under	ADP
taxlaw-8368	1048	2	such	such	DET
taxlaw-8368	1048	3	a	a	DET
taxlaw-8368	1048	4	thesis	thesis	NOUN
taxlaw-8368	1048	5	,	,	PUNCT
taxlaw-8368	1048	6	the	the	DET
taxlaw-8368	1048	7	major	major	ADJ
taxlaw-8368	1048	8	developed	develop	VERB
taxlaw-8368	1048	9	economies	economy	NOUN
taxlaw-8368	1048	10	might	might	AUX
taxlaw-8368	1048	11	support	support	VERB
taxlaw-8368	1048	12	a	a	DET
taxlaw-8368	1048	13	collection	collection	NOUN
taxlaw-8368	1048	14	of	of	ADP
taxlaw-8368	1048	15	that	that	DET
taxlaw-8368	1048	16	fair	fair	ADJ
taxlaw-8368	1048	17	share	share	NOUN
taxlaw-8368	1048	18	even	even	ADV
taxlaw-8368	1048	19	if	if	SCONJ
taxlaw-8368	1048	20	the	the	DET
taxlaw-8368	1048	21	additional	additional	ADJ
taxlaw-8368	1048	22	tax	tax	NOUN
taxlaw-8368	1048	23	does	do	AUX
taxlaw-8368	1048	24	not	not	PART
taxlaw-8368	1048	25	augment	augment	VERB
taxlaw-8368	1048	26	their	their	PRON
taxlaw-8368	1048	27	governmental	governmental	ADJ
taxlaw-8368	1048	28	coffers	coffer	NOUN
taxlaw-8368	1048	29	.	.	PUNCT
taxlaw-8368	1049	1	both	both	CCONJ
taxlaw-8368	1049	2	the	the	DET
taxlaw-8368	1049	3	oecd	oecd	PROPN
taxlaw-8368	1049	4	actions	action	NOUN
taxlaw-8368	1049	5	and	and	CCONJ
taxlaw-8368	1049	6	fatca	fatca	NOUN
taxlaw-8368	1049	7	are	be	AUX
taxlaw-8368	1049	8	designed	design	VERB
taxlaw-8368	1049	9	to	to	PART
taxlaw-8368	1049	10	generate	generate	VERB
taxlaw-8368	1049	11	additional	additional	ADJ
taxlaw-8368	1049	12	tax	tax	NOUN
taxlaw-8368	1049	13	revenue	revenue	NOUN
taxlaw-8368	1049	14	by	by	ADP
taxlaw-8368	1049	15	redirecting	redirect	VERB
taxlaw-8368	1049	16	income	income	NOUN
taxlaw-8368	1049	17	from	from	ADP
taxlaw-8368	1049	18	its	its	PRON
taxlaw-8368	1049	19	artificial	artificial	ADJ
taxlaw-8368	1049	20	location	location	NOUN
taxlaw-8368	1049	21	in	in	ADP
taxlaw-8368	1049	22	a	a	DET
taxlaw-8368	1049	23	low	low	ADJ
taxlaw-8368	1049	24	tax	tax	NOUN
taxlaw-8368	1049	25	jurisdiction	jurisdiction	NOUN
taxlaw-8368	1049	26	to	to	ADP
taxlaw-8368	1049	27	its	its	PRON
taxlaw-8368	1049	28	correct	correct	ADJ
taxlaw-8368	1049	29	location	location	NOUN
taxlaw-8368	1049	30	in	in	ADP
taxlaw-8368	1049	31	a	a	DET
taxlaw-8368	1049	32	higher	high	ADJ
taxlaw-8368	1049	33	taxed	tax	VERB
taxlaw-8368	1049	34	,	,	PUNCT
taxlaw-8368	1049	35	major	major	ADJ
taxlaw-8368	1049	36	developed	develop	VERB
taxlaw-8368	1049	37	economy	economy	NOUN
taxlaw-8368	1049	38	.	.	PUNCT
taxlaw-8368	1050	1	neither	neither	CCONJ
taxlaw-8368	1050	2	the	the	DET
taxlaw-8368	1050	3	oecd	oecd	PROPN
taxlaw-8368	1050	4	actions	action	NOUN
taxlaw-8368	1050	5	nor	nor	CCONJ
taxlaw-8368	1050	6	fatca	fatca	NOUN
taxlaw-8368	1050	7	favors	favor	VERB
taxlaw-8368	1050	8	one	one	NUM
taxlaw-8368	1050	9	higher	high	ADJ
taxlaw-8368	1050	10	tax	tax	NOUN
taxlaw-8368	1050	11	jurisdiction	jurisdiction	NOUN
taxlaw-8368	1050	12	over	over	ADP
taxlaw-8368	1050	13	another	another	PRON
taxlaw-8368	1050	14	insofar	insofar	ADV
taxlaw-8368	1050	15	as	as	SCONJ
taxlaw-8368	1050	16	neither	neither	CCONJ
taxlaw-8368	1050	17	redirects	redirect	VERB
taxlaw-8368	1050	18	the	the	DET
taxlaw-8368	1050	19	incidence	incidence	NOUN
taxlaw-8368	1050	20	of	of	ADP
taxlaw-8368	1050	21	taxation	taxation	NOUN
taxlaw-8368	1050	22	as	as	ADV
taxlaw-8368	1050	23	long	long	ADV
taxlaw-8368	1050	24	as	as	SCONJ
taxlaw-8368	1050	25	the	the	DET
taxlaw-8368	1050	26	rate	rate	NOUN
taxlaw-8368	1050	27	imposed	impose	VERB
taxlaw-8368	1050	28	is	be	AUX
taxlaw-8368	1050	29	sufficiently	sufficiently	ADV
taxlaw-8368	1050	30	high	high	ADJ
taxlaw-8368	1050	31	.	.	PUNCT
taxlaw-8368	1051	1	for	for	ADP
taxlaw-8368	1051	2	example	example	NOUN
taxlaw-8368	1051	3	,	,	PUNCT
taxlaw-8368	1051	4	the	the	DET
taxlaw-8368	1051	5	beps	bep	NOUN
taxlaw-8368	1051	6	actions	action	NOUN
taxlaw-8368	1051	7	would	would	AUX
taxlaw-8368	1051	8	not	not	PART
taxlaw-8368	1051	9	redirect	redirect	VERB
taxlaw-8368	1051	10	income	income	NOUN
taxlaw-8368	1051	11	from	from	ADP
taxlaw-8368	1051	12	the	the	DET
taxlaw-8368	1051	13	netherlands	netherlands	PROPN
taxlaw-8368	1051	14	to	to	ADP
taxlaw-8368	1051	15	germany	germany	PROPN
taxlaw-8368	1051	16	because	because	SCONJ
taxlaw-8368	1051	17	both	both	DET
taxlaw-8368	1051	18	countries	country	NOUN
taxlaw-8368	1051	19	impose	impose	VERB
taxlaw-8368	1051	20	a	a	DET
taxlaw-8368	1051	21	sufficiently	sufficiently	ADV
taxlaw-8368	1051	22	high	high	ADJ
taxlaw-8368	1051	23	rate	rate	NOUN
taxlaw-8368	1051	24	of	of	ADP
taxlaw-8368	1051	25	tax	tax	NOUN
taxlaw-8368	1051	26	,	,	PUNCT
taxlaw-8368	1051	27	but	but	CCONJ
taxlaw-8368	1051	28	beps	bep	NOUN
taxlaw-8368	1051	29	might	might	AUX
taxlaw-8368	1051	30	redirect	redirect	VERB
taxlaw-8368	1051	31	income	income	NOUN
taxlaw-8368	1051	32	from	from	ADP
taxlaw-8368	1051	33	ireland	ireland	PROPN
taxlaw-8368	1051	34	to	to	ADP
taxlaw-8368	1051	35	germany	germany	PROPN
taxlaw-8368	1051	36	because	because	SCONJ
taxlaw-8368	1051	37	the	the	DET
taxlaw-8368	1051	38	irish	irish	ADJ
taxlaw-8368	1051	39	corporate	corporate	ADJ
taxlaw-8368	1051	40	rate	rate	NOUN
taxlaw-8368	1051	41	is	be	AUX
taxlaw-8368	1051	42	only	only	ADV
taxlaw-8368	1051	43	12.5	12.5	NUM
taxlaw-8368	1051	44	percent	percent	NOUN
taxlaw-8368	1051	45	.	.	PUNCT
taxlaw-8368	1052	1	similarly	similarly	ADV
taxlaw-8368	1052	2	,	,	PUNCT
taxlaw-8368	1052	3	fatca	fatca	NOUN
taxlaw-8368	1052	4	might	might	AUX
taxlaw-8368	1052	5	include	include	VERB
taxlaw-8368	1052	6	income	income	NOUN
taxlaw-8368	1052	7	from	from	ADP
taxlaw-8368	1052	8	offshore	offshore	ADJ
taxlaw-8368	1052	9	investments	investment	NOUN
taxlaw-8368	1052	10	in	in	ADP
taxlaw-8368	1052	11	a	a	DET
taxlaw-8368	1052	12	u.s	u.s	PROPN
taxlaw-8368	1052	13	.	.	PROPN
taxlaw-8368	1052	14	taxpayer	taxpayer	PROPN
taxlaw-8368	1052	15	’s	’s	PART
taxlaw-8368	1052	16	income	income	NOUN
taxlaw-8368	1052	17	but	but	CCONJ
taxlaw-8368	1052	18	,	,	PUNCT
taxlaw-8368	1052	19	except	except	SCONJ
taxlaw-8368	1052	20	under	under	ADP
taxlaw-8368	1052	21	unusual	unusual	ADJ
taxlaw-8368	1052	22	circumstances	circumstance	NOUN
taxlaw-8368	1052	23	where	where	SCONJ
taxlaw-8368	1052	24	the	the	DET
taxlaw-8368	1052	25	tax	tax	NOUN
taxlaw-8368	1052	26	is	be	AUX
taxlaw-8368	1052	27	payable	payable	ADJ
taxlaw-8368	1052	28	to	to	ADP
taxlaw-8368	1052	29	a	a	DET
taxlaw-8368	1052	30	diplomatically	diplomatically	ADV
taxlaw-8368	1052	31	restricted	restrict	VERB
taxlaw-8368	1052	32	country	country	NOUN
taxlaw-8368	1052	33	,	,	PUNCT
taxlaw-8368	1052	34	248	248	NUM
taxlaw-8368	1052	35	would	would	AUX
taxlaw-8368	1052	36	allow	allow	VERB
taxlaw-8368	1052	37	the	the	DET
taxlaw-8368	1052	38	u.s	u.s	PROPN
taxlaw-8368	1052	39	.	.	PROPN
taxlaw-8368	1052	40	taxpayer	taxpayer	PROPN
taxlaw-8368	1052	41	a	a	DET
taxlaw-8368	1052	42	credit	credit	NOUN
taxlaw-8368	1052	43	for	for	ADP
taxlaw-8368	1052	44	the	the	DET
taxlaw-8368	1052	45	tax	tax	NOUN
taxlaw-8368	1052	46	paid	pay	VERB
taxlaw-8368	1052	47	to	to	ADP
taxlaw-8368	1052	48	the	the	DET
taxlaw-8368	1052	49	other	other	ADJ
taxlaw-8368	1052	50	jurisdiction	jurisdiction	NOUN
taxlaw-8368	1052	51	.	.	PUNCT
taxlaw-8368	1053	1	249	249	NUM
taxlaw-8368	1053	2	a	a	DET
taxlaw-8368	1053	3	common	common	ADJ
taxlaw-8368	1053	4	international	international	ADJ
taxlaw-8368	1053	5	taxing	tax	VERB
taxlaw-8368	1053	6	system	system	NOUN
taxlaw-8368	1053	7	with	with	ADP
taxlaw-8368	1053	8	uniform	uniform	ADJ
taxlaw-8368	1053	9	rules	rule	NOUN
taxlaw-8368	1053	10	and	and	CCONJ
taxlaw-8368	1053	11	administration	administration	NOUN
taxlaw-8368	1053	12	similarly	similarly	ADV
taxlaw-8368	1053	13	will	will	AUX
taxlaw-8368	1053	14	produce	produce	VERB
taxlaw-8368	1053	15	more	more	ADJ
taxlaw-8368	1053	16	income	income	NOUN
taxlaw-8368	1053	17	tax	tax	NOUN
taxlaw-8368	1053	18	revenue	revenue	NOUN
taxlaw-8368	1053	19	than	than	SCONJ
taxlaw-8368	1053	20	is	be	AUX
taxlaw-8368	1053	21	generated	generate	VERB
taxlaw-8368	1053	22	243	243	NUM
taxlaw-8368	1053	23	see	see	NOUN
taxlaw-8368	1053	24	supra	supra	PROPN
taxlaw-8368	1053	25	part	part	PROPN
taxlaw-8368	1053	26	iii	iii	PROPN
taxlaw-8368	1053	27	.	.	PROPN
taxlaw-8368	1053	28	244	244	NUM
taxlaw-8368	1053	29	see	see	VERB
taxlaw-8368	1053	30	eu	eu	PROPN
taxlaw-8368	1053	31	list	list	NOUN
taxlaw-8368	1053	32	of	of	ADP
taxlaw-8368	1053	33	non	non	ADJ
taxlaw-8368	1053	34	-	-	ADJ
taxlaw-8368	1053	35	cooperative	cooperative	ADJ
taxlaw-8368	1053	36	jurisdictions	jurisdiction	NOUN
taxlaw-8368	1053	37	,	,	PUNCT
taxlaw-8368	1053	38	supra	supra	PROPN
taxlaw-8368	1053	39	note	note	NOUN
taxlaw-8368	1053	40	15	15	NUM
taxlaw-8368	1053	41	.	.	SYM
taxlaw-8368	1054	1	245	245	NUM
taxlaw-8368	1054	2	see	see	VERB
taxlaw-8368	1054	3	fatca	fatca	ADJ
taxlaw-8368	1054	4	§	§	PROPN
taxlaw-8368	1054	5	§	§	PROPN
taxlaw-8368	1054	6	1471	1471	NUM
taxlaw-8368	1054	7	-	-	SYM
taxlaw-8368	1054	8	1474	1474	NUM
taxlaw-8368	1054	9	,	,	PUNCT
taxlaw-8368	1054	10	6038d	6038d	NUM
taxlaw-8368	1054	11	(	(	PUNCT
taxlaw-8368	1054	12	underlying	underlie	VERB
taxlaw-8368	1054	13	principle	principle	NOUN
taxlaw-8368	1054	14	of	of	ADP
taxlaw-8368	1054	15	fatca	fatca	ADJ
taxlaw-8368	1054	16	acknowledging	acknowledge	VERB
taxlaw-8368	1054	17	that	that	SCONJ
taxlaw-8368	1054	18	u.s	u.s	PROPN
taxlaw-8368	1054	19	.	.	PROPN
taxlaw-8368	1054	20	taxpayers	taxpayer	NOUN
taxlaw-8368	1054	21	that	that	PRON
taxlaw-8368	1054	22	hide	hide	VERB
taxlaw-8368	1054	23	assets	asset	NOUN
taxlaw-8368	1054	24	abroad	abroad	ADV
taxlaw-8368	1054	25	need	need	VERB
taxlaw-8368	1054	26	ferreting	ferret	VERB
taxlaw-8368	1054	27	out	out	ADP
taxlaw-8368	1054	28	)	)	PUNCT
taxlaw-8368	1054	29	.	.	PUNCT
taxlaw-8368	1055	1	246	246	NUM
taxlaw-8368	1055	2	see	see	VERB
taxlaw-8368	1055	3	oecd	oecd	PROPN
taxlaw-8368	1055	4	/	/	SYM
taxlaw-8368	1055	5	g20	g20	NOUN
taxlaw-8368	1055	6	inclusive	inclusive	ADJ
taxlaw-8368	1055	7	framework	framework	NOUN
taxlaw-8368	1055	8	on	on	ADP
taxlaw-8368	1055	9	beps	bep	NOUN
taxlaw-8368	1055	10	,	,	PUNCT
taxlaw-8368	1055	11	supra	supra	PROPN
taxlaw-8368	1055	12	note	note	PROPN
taxlaw-8368	1055	13	122	122	NUM
taxlaw-8368	1055	14	,	,	PUNCT
taxlaw-8368	1055	15	at	at	ADP
taxlaw-8368	1055	16	26	26	NUM
taxlaw-8368	1055	17	.	.	PUNCT
taxlaw-8368	1056	1	247	247	NUM
taxlaw-8368	1056	2	see	see	VERB
taxlaw-8368	1056	3	meetings	meeting	NOUN
taxlaw-8368	1056	4	coverage	coverage	NOUN
taxlaw-8368	1056	5	,	,	PUNCT
taxlaw-8368	1056	6	general	general	ADJ
taxlaw-8368	1056	7	assembly	assembly	NOUN
taxlaw-8368	1056	8	86th	86th	ADJ
taxlaw-8368	1056	9	meeting	meeting	NOUN
taxlaw-8368	1056	10	,	,	PUNCT
taxlaw-8368	1056	11	links	link	NOUN
taxlaw-8368	1056	12	between	between	ADP
taxlaw-8368	1056	13	extreme	extreme	ADJ
taxlaw-8368	1056	14	poverty	poverty	NOUN
taxlaw-8368	1056	15	,	,	PUNCT
taxlaw-8368	1056	16	violent	violent	ADJ
taxlaw-8368	1056	17	extremism	extremism	NOUN
taxlaw-8368	1056	18	can	can	AUX
taxlaw-8368	1056	19	be	be	AUX
taxlaw-8368	1056	20	broken	break	VERB
taxlaw-8368	1056	21	by	by	ADP
taxlaw-8368	1056	22	creating	create	VERB
taxlaw-8368	1056	23	jobs	job	NOUN
taxlaw-8368	1056	24	,	,	PUNCT
taxlaw-8368	1056	25	reducing	reduce	VERB
taxlaw-8368	1056	26	inequalities	inequality	NOUN
taxlaw-8368	1056	27	,	,	PUNCT
taxlaw-8368	1056	28	general	general	ADJ
taxlaw-8368	1056	29	assembly	assembly	NOUN
taxlaw-8368	1056	30	hears	hear	VERB
taxlaw-8368	1056	31	as	as	SCONJ
taxlaw-8368	1056	32	debate	debate	NOUN
taxlaw-8368	1056	33	concludes	conclude	VERB
taxlaw-8368	1056	34	,	,	PUNCT
taxlaw-8368	1056	35	ga/11761	ga/11761	ADJ
taxlaw-8368	1056	36	(	(	PUNCT
taxlaw-8368	1056	37	feb	feb	PROPN
taxlaw-8368	1056	38	.	.	PROPN
taxlaw-8368	1056	39	16	16	NUM
taxlaw-8368	1056	40	,	,	PUNCT
taxlaw-8368	1056	41	2016	2016	NUM
taxlaw-8368	1056	42	)	)	PUNCT
taxlaw-8368	1056	43	;	;	PUNCT
taxlaw-8368	1056	44	ian	ian	PROPN
taxlaw-8368	1056	45	black	black	NOUN
taxlaw-8368	1056	46	,	,	PUNCT
taxlaw-8368	1056	47	poverty	poverty	NOUN
taxlaw-8368	1056	48	driving	drive	VERB
taxlaw-8368	1056	49	syrian	syrian	ADJ
taxlaw-8368	1056	50	men	man	NOUN
taxlaw-8368	1056	51	and	and	CCONJ
taxlaw-8368	1056	52	boys	boy	NOUN
taxlaw-8368	1056	53	into	into	ADP
taxlaw-8368	1056	54	the	the	DET
taxlaw-8368	1056	55	arms	arm	NOUN
taxlaw-8368	1056	56	of	of	ADP
taxlaw-8368	1056	57	isis	isis	NOUN
taxlaw-8368	1056	58	,	,	PUNCT
taxlaw-8368	1056	59	guardian	guardian	NOUN
taxlaw-8368	1056	60	(	(	PUNCT
taxlaw-8368	1056	61	may	may	PROPN
taxlaw-8368	1056	62	4	4	NUM
taxlaw-8368	1056	63	,	,	PUNCT
taxlaw-8368	1056	64	2016	2016	NUM
taxlaw-8368	1056	65	)	)	PUNCT
taxlaw-8368	1056	66	,	,	PUNCT
taxlaw-8368	1056	67	https://www.theguardian.com/globaldevelopment/2016/may/04/poverty-driving-syrian-men-and-boys-into-the-arms-of-isis	https://www.theguardian.com/globaldevelopment/2016/may/04/poverty-driving-syrian-men-and-boys-into-the-arms-of-isis	VERB
taxlaw-8368	1056	68	[	[	X
taxlaw-8368	1056	69	https://perma.cc/c7tw-vp67	https://perma.cc/c7tw-vp67	X
taxlaw-8368	1056	70	]	]	PUNCT
taxlaw-8368	1056	71	.	.	PUNCT
taxlaw-8368	1057	1	248	248	NUM
taxlaw-8368	1057	2	i.r.c	i.r.c	NOUN
taxlaw-8368	1057	3	.	.	PUNCT
taxlaw-8368	1058	1	§	§	PROPN
taxlaw-8368	1058	2	901(j	901(j	PROPN
taxlaw-8368	1058	3	)	)	PUNCT
taxlaw-8368	1058	4	.	.	PUNCT
taxlaw-8368	1059	1	249	249	NUM
taxlaw-8368	1059	2	i.r.c	i.r.c	NOUN
taxlaw-8368	1059	3	.	.	PUNCT
taxlaw-8368	1060	1	§	§	PROPN
taxlaw-8368	1060	2	901(a	901(a	PROPN
taxlaw-8368	1060	3	)	)	PUNCT
taxlaw-8368	1060	4	.	.	PUNCT
taxlaw-8368	1061	1	2021	2021	NUM
taxlaw-8368	1061	2	]	]	PUNCT
taxlaw-8368	1061	3	uniform	uniform	ADJ
taxlaw-8368	1061	4	international	international	ADJ
taxlaw-8368	1061	5	tax	tax	NOUN
taxlaw-8368	1061	6	collection	collection	NOUN
taxlaw-8368	1061	7	and	and	CCONJ
taxlaw-8368	1061	8	distribution	distribution	NOUN
taxlaw-8368	1061	9	167	167	NUM
taxlaw-8368	1061	10	worldwide	worldwide	ADV
taxlaw-8368	1061	11	if	if	SCONJ
taxlaw-8368	1061	12	current	current	ADJ
taxlaw-8368	1061	13	developed	develop	VERB
taxlaw-8368	1061	14	economy	economy	NOUN
taxlaw-8368	1061	15	rates	rate	NOUN
taxlaw-8368	1061	16	apply	apply	VERB
taxlaw-8368	1061	17	.	.	PUNCT
taxlaw-8368	1062	1	estimates	estimate	NOUN
taxlaw-8368	1062	2	of	of	ADP
taxlaw-8368	1062	3	the	the	DET
taxlaw-8368	1062	4	amount	amount	NOUN
taxlaw-8368	1062	5	of	of	ADP
taxlaw-8368	1062	6	additional	additional	ADJ
taxlaw-8368	1062	7	revenue	revenue	NOUN
taxlaw-8368	1062	8	vary	vary	VERB
taxlaw-8368	1062	9	both	both	CCONJ
taxlaw-8368	1062	10	with	with	ADP
taxlaw-8368	1062	11	rates	rate	NOUN
taxlaw-8368	1062	12	and	and	CCONJ
taxlaw-8368	1062	13	assumptions.250	assumptions.250	VERB
taxlaw-8368	1062	14	the	the	DET
taxlaw-8368	1062	15	amount	amount	NOUN
taxlaw-8368	1062	16	of	of	ADP
taxlaw-8368	1062	17	additional	additional	ADJ
taxlaw-8368	1062	18	tax	tax	NOUN
taxlaw-8368	1062	19	revenue	revenue	NOUN
taxlaw-8368	1062	20	from	from	ADP
taxlaw-8368	1062	21	preventing	prevent	VERB
taxlaw-8368	1062	22	profit	profit	NOUN
taxlaw-8368	1062	23	shifting251	shifting251	PROPN
taxlaw-8368	1062	24	or	or	CCONJ
taxlaw-8368	1062	25	reducing	reduce	VERB
taxlaw-8368	1062	26	the	the	DET
taxlaw-8368	1062	27	tax	tax	NOUN
taxlaw-8368	1062	28	gap252	gap252	NOUN
taxlaw-8368	1062	29	is	be	AUX
taxlaw-8368	1062	30	not	not	PART
taxlaw-8368	1062	31	trivial	trivial	ADJ
taxlaw-8368	1062	32	even	even	ADV
taxlaw-8368	1062	33	if	if	SCONJ
taxlaw-8368	1062	34	speculative.253	speculative.253	VERB
taxlaw-8368	1062	35	while	while	SCONJ
taxlaw-8368	1062	36	developed	develop	VERB
taxlaw-8368	1062	37	economies	economy	NOUN
taxlaw-8368	1062	38	do	do	AUX
taxlaw-8368	1062	39	use	use	VERB
taxlaw-8368	1062	40	their	their	PRON
taxlaw-8368	1062	41	tax	tax	NOUN
taxlaw-8368	1062	42	systems	system	NOUN
taxlaw-8368	1062	43	politically	politically	ADV
taxlaw-8368	1062	44	to	to	PART
taxlaw-8368	1062	45	deliver	deliver	VERB
taxlaw-8368	1062	46	a	a	DET
taxlaw-8368	1062	47	considerable	considerable	ADJ
taxlaw-8368	1062	48	array	array	NOUN
taxlaw-8368	1062	49	of	of	ADP
taxlaw-8368	1062	50	incentives	incentive	NOUN
taxlaw-8368	1062	51	,	,	PUNCT
taxlaw-8368	1062	52	it	it	PRON
taxlaw-8368	1062	53	nevertheless	nevertheless	ADV
taxlaw-8368	1062	54	would	would	AUX
taxlaw-8368	1062	55	seem	seem	VERB
taxlaw-8368	1062	56	to	to	PART
taxlaw-8368	1062	57	be	be	AUX
taxlaw-8368	1062	58	in	in	ADP
taxlaw-8368	1062	59	their	their	PRON
taxlaw-8368	1062	60	interests	interest	NOUN
taxlaw-8368	1062	61	to	to	PART
taxlaw-8368	1062	62	join	join	VERB
taxlaw-8368	1062	63	a	a	DET
taxlaw-8368	1062	64	borderless	borderless	ADJ
taxlaw-8368	1062	65	tax	tax	NOUN
taxlaw-8368	1062	66	consortium	consortium	NOUN
taxlaw-8368	1062	67	to	to	PART
taxlaw-8368	1062	68	promote	promote	VERB
taxlaw-8368	1062	69	fair	fair	ADJ
taxlaw-8368	1062	70	and	and	CCONJ
taxlaw-8368	1062	71	even	even	ADV
taxlaw-8368	1062	72	-	-	PUNCT
taxlaw-8368	1062	73	handed	hand	VERB
taxlaw-8368	1062	74	taxation	taxation	NOUN
taxlaw-8368	1062	75	of	of	ADP
taxlaw-8368	1062	76	all	all	DET
taxlaw-8368	1062	77	participants	participant	NOUN
taxlaw-8368	1062	78	in	in	ADP
taxlaw-8368	1062	79	the	the	DET
taxlaw-8368	1062	80	economy	economy	NOUN
taxlaw-8368	1062	81	and	and	CCONJ
taxlaw-8368	1062	82	to	to	PART
taxlaw-8368	1062	83	augment	augment	VERB
taxlaw-8368	1062	84	global	global	ADJ
taxlaw-8368	1062	85	tax	tax	NOUN
taxlaw-8368	1062	86	revenue	revenue	NOUN
taxlaw-8368	1062	87	production	production	NOUN
taxlaw-8368	1062	88	.	.	PUNCT
taxlaw-8368	1063	1	political	political	ADJ
taxlaw-8368	1063	2	quibbling	quibbling	NOUN
taxlaw-8368	1063	3	among	among	ADP
taxlaw-8368	1063	4	advanced	advanced	ADJ
taxlaw-8368	1063	5	economies	economy	NOUN
taxlaw-8368	1063	6	,	,	PUNCT
taxlaw-8368	1063	7	of	of	ADP
taxlaw-8368	1063	8	course	course	NOUN
taxlaw-8368	1063	9	,	,	PUNCT
taxlaw-8368	1063	10	might	might	AUX
taxlaw-8368	1063	11	stymie	stymie	VERB
taxlaw-8368	1063	12	agreement	agreement	NOUN
taxlaw-8368	1063	13	as	as	SCONJ
taxlaw-8368	1063	14	it	it	PRON
taxlaw-8368	1063	15	has	have	AUX
taxlaw-8368	1063	16	on	on	ADP
taxlaw-8368	1063	17	adopting	adopt	VERB
taxlaw-8368	1063	18	even	even	ADV
taxlaw-8368	1063	19	a	a	DET
taxlaw-8368	1063	20	simple	simple	ADJ
taxlaw-8368	1063	21	measure	measure	NOUN
taxlaw-8368	1063	22	like	like	ADP
taxlaw-8368	1063	23	the	the	DET
taxlaw-8368	1063	24	ccctb	ccctb	NOUN
taxlaw-8368	1063	25	.	.	PUNCT
taxlaw-8368	1064	1	with	with	ADP
taxlaw-8368	1064	2	limited	limited	ADJ
taxlaw-8368	1064	3	exceptions	exception	NOUN
taxlaw-8368	1064	4	for	for	ADP
taxlaw-8368	1064	5	a	a	DET
taxlaw-8368	1064	6	few	few	ADJ
taxlaw-8368	1064	7	developed	develop	VERB
taxlaw-8368	1064	8	economies	economy	NOUN
taxlaw-8368	1064	9	like	like	ADP
taxlaw-8368	1064	10	ireland	ireland	NOUN
taxlaw-8368	1064	11	that	that	PRON
taxlaw-8368	1064	12	use	use	VERB
taxlaw-8368	1064	13	their	their	PRON
taxlaw-8368	1064	14	tax	tax	NOUN
taxlaw-8368	1064	15	rates	rate	NOUN
taxlaw-8368	1064	16	and	and	CCONJ
taxlaw-8368	1064	17	structures	structure	NOUN
taxlaw-8368	1064	18	to	to	PART
taxlaw-8368	1064	19	attract	attract	VERB
taxlaw-8368	1064	20	foreign	foreign	ADJ
taxlaw-8368	1064	21	investment	investment	NOUN
taxlaw-8368	1064	22	,	,	PUNCT
taxlaw-8368	1064	23	254	254	NUM
taxlaw-8368	1064	24	the	the	DET
taxlaw-8368	1064	25	countries	country	NOUN
taxlaw-8368	1064	26	that	that	PRON
taxlaw-8368	1064	27	rely	rely	VERB
taxlaw-8368	1064	28	most	most	ADV
taxlaw-8368	1064	29	heavily	heavily	ADV
taxlaw-8368	1064	30	on	on	ADP
taxlaw-8368	1064	31	tax	tax	NOUN
taxlaw-8368	1064	32	rates	rate	NOUN
taxlaw-8368	1064	33	and	and	CCONJ
taxlaw-8368	1064	34	concessions	concession	NOUN
taxlaw-8368	1064	35	to	to	PART
taxlaw-8368	1064	36	attract	attract	VERB
taxlaw-8368	1064	37	investment	investment	NOUN
taxlaw-8368	1064	38	fall	fall	VERB
taxlaw-8368	1064	39	into	into	ADP
taxlaw-8368	1064	40	two	two	NUM
taxlaw-8368	1064	41	broad	broad	ADJ
taxlaw-8368	1064	42	groups	group	NOUN
taxlaw-8368	1064	43	.	.	PUNCT
taxlaw-8368	1065	1	one	one	NUM
taxlaw-8368	1065	2	group	group	NOUN
taxlaw-8368	1065	3	consists	consist	VERB
taxlaw-8368	1065	4	of	of	ADP
taxlaw-8368	1065	5	countries	country	NOUN
taxlaw-8368	1065	6	with	with	ADP
taxlaw-8368	1065	7	many	many	ADJ
taxlaw-8368	1065	8	poor	poor	ADJ
taxlaw-8368	1065	9	,	,	PUNCT
taxlaw-8368	1065	10	often	often	ADV
taxlaw-8368	1065	11	absolutely	absolutely	ADV
taxlaw-8368	1065	12	poor	poor	ADJ
taxlaw-8368	1065	13	,	,	PUNCT
taxlaw-8368	1065	14	residents	resident	NOUN
taxlaw-8368	1065	15	.	.	PUNCT
taxlaw-8368	1066	1	those	those	DET
taxlaw-8368	1066	2	countries	country	NOUN
taxlaw-8368	1066	3	look	look	VERB
taxlaw-8368	1066	4	to	to	ADP
taxlaw-8368	1066	5	international	international	ADJ
taxlaw-8368	1066	6	investment	investment	NOUN
taxlaw-8368	1066	7	for	for	ADP
taxlaw-8368	1066	8	the	the	DET
taxlaw-8368	1066	9	basic	basic	ADJ
taxlaw-8368	1066	10	development	development	NOUN
taxlaw-8368	1066	11	of	of	ADP
taxlaw-8368	1066	12	infrastructure	infrastructure	NOUN
taxlaw-8368	1066	13	and	and	CCONJ
taxlaw-8368	1066	14	provision	provision	NOUN
taxlaw-8368	1066	15	of	of	ADP
taxlaw-8368	1066	16	human	human	ADJ
taxlaw-8368	1066	17	essentials	essential	NOUN
taxlaw-8368	1066	18	and	and	CCONJ
taxlaw-8368	1066	19	jobs	job	NOUN
taxlaw-8368	1066	20	.	.	PUNCT
taxlaw-8368	1067	1	they	they	PRON
taxlaw-8368	1067	2	tend	tend	VERB
taxlaw-8368	1067	3	to	to	PART
taxlaw-8368	1067	4	lack	lack	VERB
taxlaw-8368	1067	5	strong	strong	ADJ
taxlaw-8368	1067	6	bargaining	bargaining	NOUN
taxlaw-8368	1067	7	power	power	NOUN
taxlaw-8368	1067	8	for	for	ADP
taxlaw-8368	1067	9	international	international	ADJ
taxlaw-8368	1067	10	investment	investment	NOUN
taxlaw-8368	1067	11	and	and	CCONJ
taxlaw-8368	1067	12	readily	readily	ADV
taxlaw-8368	1067	13	offer	offer	VERB
taxlaw-8368	1067	14	privileges	privilege	NOUN
taxlaw-8368	1067	15	,	,	PUNCT
taxlaw-8368	1067	16	including	include	VERB
taxlaw-8368	1067	17	freedom	freedom	NOUN
taxlaw-8368	1067	18	from	from	ADP
taxlaw-8368	1067	19	taxation	taxation	NOUN
taxlaw-8368	1067	20	,	,	PUNCT
taxlaw-8368	1067	21	to	to	ADP
taxlaw-8368	1067	22	international	international	ADJ
taxlaw-8368	1067	23	investors.255	investors.255	VERB
taxlaw-8368	1067	24	a	a	DET
taxlaw-8368	1067	25	second	second	ADJ
taxlaw-8368	1067	26	group	group	NOUN
taxlaw-8368	1067	27	of	of	ADP
taxlaw-8368	1067	28	countries	country	NOUN
taxlaw-8368	1067	29	are	be	AUX
taxlaw-8368	1067	30	the	the	DET
taxlaw-8368	1067	31	more	more	ADV
taxlaw-8368	1067	32	traditional	traditional	ADJ
taxlaw-8368	1067	33	tax	tax	NOUN
taxlaw-8368	1067	34	haven	haven	NOUN
taxlaw-8368	1067	35	countries	country	NOUN
taxlaw-8368	1067	36	,	,	PUNCT
taxlaw-8368	1067	37	frequently	frequently	ADV
taxlaw-8368	1067	38	island	island	NOUN
taxlaw-8368	1067	39	jurisdictions	jurisdiction	NOUN
taxlaw-8368	1067	40	,	,	PUNCT
taxlaw-8368	1067	41	with	with	ADP
taxlaw-8368	1067	42	developed	develop	VERB
taxlaw-8368	1067	43	business	business	NOUN
taxlaw-8368	1067	44	or	or	CCONJ
taxlaw-8368	1067	45	investment	investment	NOUN
taxlaw-8368	1067	46	servicing	servicing	NOUN
taxlaw-8368	1067	47	infrastructures	infrastructure	NOUN
taxlaw-8368	1067	48	without	without	ADP
taxlaw-8368	1067	49	the	the	DET
taxlaw-8368	1067	50	need	need	NOUN
taxlaw-8368	1067	51	for	for	ADP
taxlaw-8368	1067	52	substantial	substantial	ADJ
taxlaw-8368	1067	53	tax	tax	NOUN
taxlaw-8368	1067	54	revenue	revenue	NOUN
taxlaw-8368	1067	55	to	to	PART
taxlaw-8368	1067	56	carry	carry	VERB
taxlaw-8368	1067	57	their	their	PRON
taxlaw-8368	1067	58	infrastructures	infrastructure	NOUN
taxlaw-8368	1067	59	.	.	PUNCT
taxlaw-8368	1068	1	some	some	PRON
taxlaw-8368	1068	2	of	of	ADP
taxlaw-8368	1068	3	the	the	DET
taxlaw-8368	1068	4	groups	group	NOUN
taxlaw-8368	1068	5	have	have	VERB
taxlaw-8368	1068	6	significant	significant	ADJ
taxlaw-8368	1068	7	tourist	tourist	NOUN
taxlaw-8368	1068	8	industries	industry	NOUN
taxlaw-8368	1068	9	and	and	CCONJ
taxlaw-8368	1068	10	raise	raise	VERB
taxlaw-8368	1068	11	revenue	revenue	NOUN
taxlaw-8368	1068	12	through	through	ADP
taxlaw-8368	1068	13	consumption	consumption	NOUN
taxlaw-8368	1068	14	taxes	taxis	NOUN
taxlaw-8368	1068	15	like	like	ADP
taxlaw-8368	1068	16	hotel	hotel	NOUN
taxlaw-8368	1068	17	and	and	CCONJ
taxlaw-8368	1068	18	meal	meal	NOUN
taxlaw-8368	1068	19	taxes	taxis	NOUN
taxlaw-8368	1068	20	targeted	target	VERB
taxlaw-8368	1068	21	at	at	ADP
taxlaw-8368	1068	22	tourists	tourist	NOUN
taxlaw-8368	1068	23	.	.	PUNCT
taxlaw-8368	1069	1	the	the	DET
taxlaw-8368	1069	2	issue	issue	NOUN
taxlaw-8368	1069	3	for	for	ADP
taxlaw-8368	1069	4	a	a	DET
taxlaw-8368	1069	5	borderless	borderless	ADJ
taxlaw-8368	1069	6	uniform	uniform	ADJ
taxlaw-8368	1069	7	income	income	NOUN
taxlaw-8368	1069	8	tax	tax	NOUN
taxlaw-8368	1069	9	is	be	AUX
taxlaw-8368	1069	10	how	how	SCONJ
taxlaw-8368	1069	11	to	to	PART
taxlaw-8368	1069	12	attract	attract	VERB
taxlaw-8368	1069	13	those	those	DET
taxlaw-8368	1069	14	countries	country	NOUN
taxlaw-8368	1069	15	to	to	PART
taxlaw-8368	1069	16	join	join	VERB
taxlaw-8368	1069	17	the	the	DET
taxlaw-8368	1069	18	tax	tax	NOUN
taxlaw-8368	1069	19	consortium	consortium	NOUN
taxlaw-8368	1069	20	.	.	PUNCT
taxlaw-8368	1070	1	for	for	ADP
taxlaw-8368	1070	2	countries	country	NOUN
taxlaw-8368	1070	3	that	that	PRON
taxlaw-8368	1070	4	rely	rely	VERB
taxlaw-8368	1070	5	on	on	ADP
taxlaw-8368	1070	6	their	their	PRON
taxlaw-8368	1070	7	low	low	ADJ
taxlaw-8368	1070	8	tax	tax	NOUN
taxlaw-8368	1070	9	structure	structure	NOUN
taxlaw-8368	1070	10	to	to	PART
taxlaw-8368	1070	11	capture	capture	VERB
taxlaw-8368	1070	12	international	international	ADJ
taxlaw-8368	1070	13	investment	investment	NOUN
taxlaw-8368	1070	14	,	,	PUNCT
taxlaw-8368	1070	15	the	the	DET
taxlaw-8368	1070	16	revenue	revenue	NOUN
taxlaw-8368	1070	17	distribution	distribution	NOUN
taxlaw-8368	1070	18	formula	formula	NOUN
taxlaw-8368	1070	19	under	under	ADP
taxlaw-8368	1070	20	a	a	DET
taxlaw-8368	1070	21	borderless	borderless	ADJ
taxlaw-8368	1070	22	uniform	uniform	ADJ
taxlaw-8368	1070	23	tax	tax	NOUN
taxlaw-8368	1070	24	has	have	VERB
taxlaw-8368	1070	25	to	to	PART
taxlaw-8368	1070	26	place	place	VERB
taxlaw-8368	1070	27	these	these	DET
taxlaw-8368	1070	28	countries	country	NOUN
taxlaw-8368	1070	29	in	in	ADP
taxlaw-8368	1070	30	a	a	DET
taxlaw-8368	1070	31	better	well	ADJ
taxlaw-8368	1070	32	position	position	NOUN
taxlaw-8368	1070	33	compared	compare	VERB
taxlaw-8368	1070	34	with	with	ADP
taxlaw-8368	1070	35	their	their	PRON
taxlaw-8368	1070	36	current	current	ADJ
taxlaw-8368	1070	37	position	position	NOUN
taxlaw-8368	1070	38	that	that	PRON
taxlaw-8368	1070	39	relies	rely	VERB
taxlaw-8368	1070	40	on	on	ADP
taxlaw-8368	1070	41	tax	tax	NOUN
taxlaw-8368	1070	42	incentives	incentive	NOUN
taxlaw-8368	1070	43	to	to	PART
taxlaw-8368	1070	44	attract	attract	VERB
taxlaw-8368	1070	45	investment	investment	NOUN
taxlaw-8368	1070	46	.	.	PUNCT
taxlaw-8368	1071	1	an	an	DET
taxlaw-8368	1071	2	initial	initial	ADJ
taxlaw-8368	1071	3	offer	offer	NOUN
taxlaw-8368	1071	4	of	of	ADP
taxlaw-8368	1071	5	all	all	DET
taxlaw-8368	1071	6	incremental	incremental	ADJ
taxlaw-8368	1071	7	revenue	revenue	NOUN
taxlaw-8368	1071	8	from	from	ADP
taxlaw-8368	1071	9	the	the	DET
taxlaw-8368	1071	10	change	change	NOUN
taxlaw-8368	1071	11	to	to	ADP
taxlaw-8368	1071	12	the	the	DET
taxlaw-8368	1071	13	borderless	borderless	ADJ
taxlaw-8368	1071	14	tax	tax	NOUN
taxlaw-8368	1071	15	under	under	ADP
taxlaw-8368	1071	16	an	an	DET
taxlaw-8368	1071	17	international	international	ADJ
taxlaw-8368	1071	18	tax	tax	NOUN
taxlaw-8368	1071	19	administrator	administrator	NOUN
taxlaw-8368	1071	20	would	would	AUX
taxlaw-8368	1071	21	be	be	AUX
taxlaw-8368	1071	22	a	a	DET
taxlaw-8368	1071	23	good	good	ADJ
taxlaw-8368	1071	24	place	place	NOUN
taxlaw-8368	1071	25	to	to	PART
taxlaw-8368	1071	26	begin	begin	VERB
taxlaw-8368	1071	27	.	.	PUNCT
taxlaw-8368	1072	1	before	before	SCONJ
taxlaw-8368	1072	2	the	the	DET
taxlaw-8368	1072	3	economic	economic	ADJ
taxlaw-8368	1072	4	downturn	downturn	NOUN
taxlaw-8368	1072	5	from	from	ADP
taxlaw-8368	1072	6	the	the	DET
taxlaw-8368	1072	7	covid-19	covid-19	PROPN
taxlaw-8368	1072	8	pandemic	pandemic	NOUN
taxlaw-8368	1072	9	,	,	PUNCT
taxlaw-8368	1072	10	developed	develop	VERB
taxlaw-8368	1072	11	250	250	NUM
taxlaw-8368	1072	12	see	see	NOUN
taxlaw-8368	1072	13	action	action	NOUN
taxlaw-8368	1072	14	1	1	NUM
taxlaw-8368	1072	15	,	,	PUNCT
taxlaw-8368	1072	16	supra	supra	NOUN
taxlaw-8368	1072	17	note	note	NOUN
taxlaw-8368	1072	18	98	98	NUM
taxlaw-8368	1072	19	,	,	PUNCT
taxlaw-8368	1072	20	at	at	ADP
taxlaw-8368	1072	21	20	20	NUM
taxlaw-8368	1072	22	.	.	PUNCT
taxlaw-8368	1073	1	251	251	NUM
taxlaw-8368	1073	2	devereux	devereux	PROPN
taxlaw-8368	1073	3	et	et	PROPN
taxlaw-8368	1073	4	al	al	PROPN
taxlaw-8368	1073	5	.	.	PROPN
taxlaw-8368	1073	6	,	,	PUNCT
taxlaw-8368	1073	7	supra	supra	PROPN
taxlaw-8368	1073	8	note	note	PROPN
taxlaw-8368	1073	9	16	16	NUM
taxlaw-8368	1073	10	,	,	PUNCT
taxlaw-8368	1073	11	at	at	ADP
taxlaw-8368	1073	12	22	22	NUM
taxlaw-8368	1073	13	-	-	SYM
taxlaw-8368	1073	14	35	35	NUM
taxlaw-8368	1073	15	(	(	PUNCT
taxlaw-8368	1073	16	providing	provide	VERB
taxlaw-8368	1073	17	very	very	ADV
taxlaw-8368	1073	18	incomplete	incomplete	ADJ
taxlaw-8368	1073	19	estimates	estimate	NOUN
taxlaw-8368	1073	20	of	of	ADP
taxlaw-8368	1073	21	revenue	revenue	NOUN
taxlaw-8368	1073	22	lost	lose	VERB
taxlaw-8368	1073	23	to	to	ADP
taxlaw-8368	1073	24	base	base	NOUN
taxlaw-8368	1073	25	erosion	erosion	NOUN
taxlaw-8368	1073	26	and	and	CCONJ
taxlaw-8368	1073	27	profit	profit	NOUN
taxlaw-8368	1073	28	shifting	shift	VERB
taxlaw-8368	1073	29	from	from	ADP
taxlaw-8368	1073	30	the	the	DET
taxlaw-8368	1073	31	digital	digital	ADJ
taxlaw-8368	1073	32	economy	economy	NOUN
taxlaw-8368	1073	33	in	in	ADP
taxlaw-8368	1073	34	the	the	DET
taxlaw-8368	1073	35	$	$	SYM
taxlaw-8368	1073	36	10	10	NUM
taxlaw-8368	1073	37	billion	billion	NUM
taxlaw-8368	1073	38	plus	plus	CCONJ
taxlaw-8368	1073	39	range	range	NOUN
taxlaw-8368	1073	40	)	)	PUNCT
taxlaw-8368	1073	41	.	.	PUNCT
taxlaw-8368	1074	1	252	252	NUM
taxlaw-8368	1074	2	see	see	VERB
taxlaw-8368	1074	3	the	the	DET
taxlaw-8368	1074	4	tax	tax	NOUN
taxlaw-8368	1074	5	gap	gap	NOUN
taxlaw-8368	1074	6	,	,	PUNCT
taxlaw-8368	1074	7	irs	irs	PROPN
taxlaw-8368	1074	8	,	,	PUNCT
taxlaw-8368	1074	9	https://www.irs.gov/newsroom/the-tax-gap	https://www.irs.gov/newsroom/the-tax-gap	PROPN
taxlaw-8368	1075	1	[	[	X
taxlaw-8368	1075	2	https://perma.cc	https://perma.cc	VERB
taxlaw-8368	1075	3	/fz5p	/fz5p	NOUN
taxlaw-8368	1075	4	-	-	PUNCT
taxlaw-8368	1075	5	tnz3	tnz3	NOUN
taxlaw-8368	1075	6	]	]	X
taxlaw-8368	1075	7	(	(	PUNCT
taxlaw-8368	1075	8	last	last	ADV
taxlaw-8368	1075	9	visited	visit	VERB
taxlaw-8368	1075	10	july	july	PROPN
taxlaw-8368	1075	11	10	10	NUM
taxlaw-8368	1075	12	,	,	PUNCT
taxlaw-8368	1075	13	2020	2020	NUM
taxlaw-8368	1075	14	)	)	PUNCT
taxlaw-8368	1075	15	(	(	PUNCT
taxlaw-8368	1075	16	estimating	estimate	VERB
taxlaw-8368	1075	17	a	a	DET
taxlaw-8368	1075	18	broad	broad	ADJ
taxlaw-8368	1075	19	non	non	ADJ
taxlaw-8368	1075	20	-	-	ADJ
taxlaw-8368	1075	21	compliance	compliance	ADJ
taxlaw-8368	1075	22	measure	measure	NOUN
taxlaw-8368	1075	23	for	for	ADP
taxlaw-8368	1075	24	2011	2011	NUM
taxlaw-8368	1075	25	,	,	PUNCT
taxlaw-8368	1075	26	2012	2012	NUM
taxlaw-8368	1075	27	,	,	PUNCT
taxlaw-8368	1075	28	and	and	CCONJ
taxlaw-8368	1075	29	2013	2013	NUM
taxlaw-8368	1075	30	at	at	ADP
taxlaw-8368	1075	31	$	$	SYM
taxlaw-8368	1075	32	441	441	NUM
taxlaw-8368	1075	33	billion	billion	NUM
taxlaw-8368	1075	34	)	)	PUNCT
taxlaw-8368	1075	35	;	;	PUNCT
taxlaw-8368	1075	36	frank	frank	PROPN
taxlaw-8368	1075	37	j.	j.	PROPN
taxlaw-8368	1075	38	bevvino	bevvino	PROPN
taxlaw-8368	1075	39	&	&	CCONJ
taxlaw-8368	1075	40	robert	robert	PROPN
taxlaw-8368	1075	41	a.	a.	PROPN
taxlaw-8368	1075	42	page	page	PROPN
taxlaw-8368	1075	43	,	,	PUNCT
taxlaw-8368	1075	44	the	the	DET
taxlaw-8368	1075	45	tax	tax	NOUN
taxlaw-8368	1075	46	gap	gap	NOUN
taxlaw-8368	1075	47	:	:	PUNCT
taxlaw-8368	1075	48	a	a	DET
taxlaw-8368	1075	49	competing	compete	VERB
taxlaw-8368	1075	50	values	value	NOUN
taxlaw-8368	1075	51	model	model	NOUN
taxlaw-8368	1075	52	,	,	PUNCT
taxlaw-8368	1075	53	167	167	NUM
taxlaw-8368	1075	54	tax	tax	NOUN
taxlaw-8368	1075	55	notes	note	NOUN
taxlaw-8368	1075	56	fed	feed	VERB
taxlaw-8368	1075	57	.	.	PUNCT
taxlaw-8368	1076	1	991	991	NUM
taxlaw-8368	1076	2	(	(	PUNCT
taxlaw-8368	1076	3	may	may	PROPN
taxlaw-8368	1076	4	11	11	NUM
taxlaw-8368	1076	5	,	,	PUNCT
taxlaw-8368	1076	6	2020	2020	NUM
taxlaw-8368	1076	7	)	)	PUNCT
taxlaw-8368	1076	8	.	.	PUNCT
taxlaw-8368	1077	1	253	253	NUM
taxlaw-8368	1077	2	see	see	VERB
taxlaw-8368	1077	3	kimberly	kimberly	PROPN
taxlaw-8368	1077	4	a.	a.	PROPN
taxlaw-8368	1077	5	clausing	clausing	PROPN
taxlaw-8368	1077	6	,	,	PUNCT
taxlaw-8368	1077	7	the	the	DET
taxlaw-8368	1077	8	effect	effect	NOUN
taxlaw-8368	1077	9	of	of	ADP
taxlaw-8368	1077	10	profit	profit	NOUN
taxlaw-8368	1077	11	shifting	shift	VERB
taxlaw-8368	1077	12	on	on	ADP
taxlaw-8368	1077	13	the	the	DET
taxlaw-8368	1077	14	corporate	corporate	ADJ
taxlaw-8368	1077	15	tax	tax	NOUN
taxlaw-8368	1077	16	base	base	NOUN
taxlaw-8368	1077	17	in	in	ADP
taxlaw-8368	1077	18	the	the	DET
taxlaw-8368	1077	19	united	united	PROPN
taxlaw-8368	1077	20	states	states	PROPN
taxlaw-8368	1077	21	and	and	CCONJ
taxlaw-8368	1077	22	beyond	beyond	ADP
taxlaw-8368	1077	23	(	(	PUNCT
taxlaw-8368	1077	24	jun	jun	PROPN
taxlaw-8368	1077	25	.	.	PROPN
taxlaw-8368	1077	26	17	17	NUM
taxlaw-8368	1077	27	,	,	PUNCT
taxlaw-8368	1077	28	2016	2016	NUM
taxlaw-8368	1077	29	)	)	PUNCT
taxlaw-8368	1077	30	(	(	PUNCT
taxlaw-8368	1077	31	unpublished	unpublished	ADJ
taxlaw-8368	1077	32	manuscript	manuscript	NOUN
taxlaw-8368	1077	33	)	)	PUNCT
taxlaw-8368	1077	34	,	,	PUNCT
taxlaw-8368	1077	35	https://ssrn.com/abstract=2685442	https://ssrn.com/abstract=2685442	PROPN
taxlaw-8368	1078	1	[	[	X
taxlaw-8368	1078	2	https://perma.cc/he95-mwax	https://perma.cc/he95-mwax	X
taxlaw-8368	1078	3	]	]	X
taxlaw-8368	1078	4	;	;	PUNCT
taxlaw-8368	1078	5	see	see	VERB
taxlaw-8368	1078	6	also	also	ADV
taxlaw-8368	1078	7	devereux	devereux	PROPN
taxlaw-8368	1078	8	et	et	PROPN
taxlaw-8368	1078	9	al	al	PROPN
taxlaw-8368	1078	10	.	.	PROPN
taxlaw-8368	1078	11	,	,	PUNCT
taxlaw-8368	1078	12	supra	supra	PROPN
taxlaw-8368	1078	13	note	note	PROPN
taxlaw-8368	1078	14	16	16	NUM
taxlaw-8368	1078	15	,	,	PUNCT
taxlaw-8368	1078	16	at	at	ADP
taxlaw-8368	1078	17	22	22	NUM
taxlaw-8368	1078	18	-	-	SYM
taxlaw-8368	1078	19	35	35	NUM
taxlaw-8368	1078	20	.	.	PUNCT
taxlaw-8368	1079	1	254	254	NUM
taxlaw-8368	1079	2	ireland	ireland	NOUN
taxlaw-8368	1079	3	’s	’s	PART
taxlaw-8368	1079	4	12.5	12.5	NUM
taxlaw-8368	1079	5	percent	percent	NOUN
taxlaw-8368	1079	6	corporate	corporate	ADJ
taxlaw-8368	1079	7	tax	tax	NOUN
taxlaw-8368	1079	8	rate	rate	NOUN
taxlaw-8368	1079	9	has	have	AUX
taxlaw-8368	1079	10	enabled	enable	VERB
taxlaw-8368	1079	11	it	it	PRON
taxlaw-8368	1079	12	to	to	PART
taxlaw-8368	1079	13	capture	capture	VERB
taxlaw-8368	1079	14	international	international	ADJ
taxlaw-8368	1079	15	headquarters	headquarter	NOUN
taxlaw-8368	1079	16	of	of	ADP
taxlaw-8368	1079	17	companies	company	NOUN
taxlaw-8368	1079	18	interested	interested	ADJ
taxlaw-8368	1079	19	in	in	ADP
taxlaw-8368	1079	20	minimal	minimal	ADJ
taxlaw-8368	1079	21	taxes	taxis	NOUN
taxlaw-8368	1079	22	on	on	ADP
taxlaw-8368	1079	23	their	their	PRON
taxlaw-8368	1079	24	european	european	ADJ
taxlaw-8368	1079	25	income	income	NOUN
taxlaw-8368	1079	26	from	from	ADP
taxlaw-8368	1079	27	intangibles	intangible	NOUN
taxlaw-8368	1079	28	,	,	PUNCT
taxlaw-8368	1079	29	including	include	VERB
taxlaw-8368	1079	30	starbucks	starbuck	NOUN
taxlaw-8368	1079	31	and	and	CCONJ
taxlaw-8368	1079	32	apple	apple	NOUN
taxlaw-8368	1079	33	.	.	PUNCT
taxlaw-8368	1080	1	corporation	corporation	NOUN
taxlaw-8368	1080	2	tax	tax	PROPN
taxlaw-8368	1080	3	,	,	PUNCT
taxlaw-8368	1080	4	ireland	ireland	NOUN
taxlaw-8368	1080	5	revenue	revenue	NOUN
taxlaw-8368	1080	6	,	,	PUNCT
taxlaw-8368	1080	7	https://www.revenue.ie/en/	https://www.revenue.ie/en/	NOUN
taxlaw-8368	1080	8	companies	company	NOUN
taxlaw-8368	1080	9	-	-	PUNCT
taxlaw-8368	1080	10	and	and	CCONJ
taxlaw-8368	1080	11	-	-	PUNCT
taxlaw-8368	1080	12	charities	charity	NOUN
taxlaw-8368	1080	13	/	/	SYM
taxlaw-8368	1080	14	corporation	corporation	NOUN
taxlaw-8368	1080	15	-	-	PUNCT
taxlaw-8368	1080	16	tax	tax	NOUN
taxlaw-8368	1080	17	-	-	PUNCT
taxlaw-8368	1080	18	for	for	ADP
taxlaw-8368	1080	19	-	-	PUNCT
taxlaw-8368	1080	20	companies	company	NOUN
taxlaw-8368	1080	21	/	/	SYM
taxlaw-8368	1080	22	corporation	corporation	NOUN
taxlaw-8368	1080	23	-	-	PUNCT
taxlaw-8368	1080	24	tax	tax	NOUN
taxlaw-8368	1080	25	/	/	SYM
taxlaw-8368	1080	26	index.aspx	index.aspx	NOUN
taxlaw-8368	1080	27	[	[	X
taxlaw-8368	1080	28	https://perma	https://perma	X
taxlaw-8368	1080	29	.cc	.cc	SYM
taxlaw-8368	1080	30	/	/	SYM
taxlaw-8368	1080	31	t5xj	t5xj	NOUN
taxlaw-8368	1080	32	-	-	NUM
taxlaw-8368	1080	33	anma	anma	VERB
taxlaw-8368	1080	34	]	]	X
taxlaw-8368	1080	35	(	(	PUNCT
taxlaw-8368	1080	36	last	last	ADV
taxlaw-8368	1080	37	visited	visit	VERB
taxlaw-8368	1080	38	july	july	PROPN
taxlaw-8368	1080	39	10	10	NUM
taxlaw-8368	1080	40	,	,	PUNCT
taxlaw-8368	1080	41	2020	2020	NUM
taxlaw-8368	1080	42	)	)	PUNCT
taxlaw-8368	1080	43	;	;	PUNCT
taxlaw-8368	1080	44	tom	tom	PROPN
taxlaw-8368	1080	45	bergin	bergin	PROPN
taxlaw-8368	1080	46	,	,	PUNCT
taxlaw-8368	1080	47	special	special	ADJ
taxlaw-8368	1080	48	report	report	NOUN
taxlaw-8368	1080	49	:	:	PUNCT
taxlaw-8368	1080	50	how	how	SCONJ
taxlaw-8368	1080	51	starbucks	starbuck	NOUN
taxlaw-8368	1080	52	avoids	avoid	VERB
taxlaw-8368	1080	53	uk	uk	PROPN
taxlaw-8368	1080	54	taxes	taxis	NOUN
taxlaw-8368	1080	55	,	,	PUNCT
taxlaw-8368	1080	56	reuters	reuters	PROPN
taxlaw-8368	1080	57	(	(	PUNCT
taxlaw-8368	1080	58	oct	oct	PROPN
taxlaw-8368	1080	59	.	.	PROPN
taxlaw-8368	1080	60	15	15	NUM
taxlaw-8368	1080	61	,	,	PUNCT
taxlaw-8368	1080	62	2012	2012	NUM
taxlaw-8368	1080	63	)	)	PUNCT
taxlaw-8368	1080	64	,	,	PUNCT
taxlaw-8368	1080	65	https://www.reuters.com/article/us-britain-starbucks-taxidusbre89e0ex20121015	https://www.reuters.com/article/us-britain-starbucks-taxidusbre89e0ex20121015	X
taxlaw-8368	1081	1	[	[	X
taxlaw-8368	1081	2	https://perma.cc/8mxq-k2nl	https://perma.cc/8mxq-k2nl	X
taxlaw-8368	1081	3	]	]	X
taxlaw-8368	1081	4	;	;	PUNCT
taxlaw-8368	1081	5	foo	foo	PROPN
taxlaw-8368	1081	6	yun	yun	PROPN
taxlaw-8368	1081	7	chee	chee	NOUN
taxlaw-8368	1081	8	,	,	PUNCT
taxlaw-8368	1081	9	apple	apple	NOUN
taxlaw-8368	1081	10	spars	spar	NOUN
taxlaw-8368	1081	11	with	with	ADP
taxlaw-8368	1081	12	eu	eu	PROPN
taxlaw-8368	1081	13	as	as	ADP
taxlaw-8368	1081	14	$	$	SYM
taxlaw-8368	1081	15	14	14	NUM
taxlaw-8368	1081	16	billion	billion	NUM
taxlaw-8368	1081	17	irish	irish	ADJ
taxlaw-8368	1081	18	tax	tax	NOUN
taxlaw-8368	1081	19	dispute	dispute	NOUN
taxlaw-8368	1081	20	drags	drag	VERB
taxlaw-8368	1081	21	on	on	ADP
taxlaw-8368	1081	22	,	,	PUNCT
taxlaw-8368	1081	23	reuters	reuters	PROPN
taxlaw-8368	1081	24	(	(	PUNCT
taxlaw-8368	1081	25	sept	sept	PROPN
taxlaw-8368	1081	26	.	.	PROPN
taxlaw-8368	1081	27	18	18	NUM
taxlaw-8368	1081	28	,	,	PUNCT
taxlaw-8368	1081	29	2019	2019	NUM
taxlaw-8368	1081	30	https://www.reuters.com/article/us-eu-apple-stateaid-iduskbn1w31fe	https://www.reuters.com/article/us-eu-apple-stateaid-iduskbn1w31fe	NOUN
taxlaw-8368	1082	1	[	[	X
taxlaw-8368	1082	2	https://perma.cc/36nkgt3r	https://perma.cc/36nkgt3r	NOUN
taxlaw-8368	1082	3	]	]	X
taxlaw-8368	1082	4	.	.	PUNCT
taxlaw-8368	1083	1	255	255	NUM
taxlaw-8368	1083	2	annagabriella	annagabriella	PROPN
taxlaw-8368	1083	3	colón	colón	PROPN
taxlaw-8368	1083	4	,	,	PUNCT
taxlaw-8368	1083	5	pillar	pillar	NOUN
taxlaw-8368	1083	6	2	2	NUM
taxlaw-8368	1083	7	could	could	AUX
taxlaw-8368	1083	8	curb	curb	VERB
taxlaw-8368	1083	9	need	need	NOUN
taxlaw-8368	1083	10	for	for	ADP
taxlaw-8368	1083	11	tax	tax	NOUN
taxlaw-8368	1083	12	incentives	incentive	NOUN
taxlaw-8368	1083	13	,	,	PUNCT
taxlaw-8368	1083	14	oecd	oecd	PROPN
taxlaw-8368	1083	15	official	official	NOUN
taxlaw-8368	1083	16	says	say	VERB
taxlaw-8368	1083	17	,	,	PUNCT
taxlaw-8368	1083	18	101	101	NUM
taxlaw-8368	1083	19	tax	tax	NOUN
taxlaw-8368	1083	20	notes	note	NOUN
taxlaw-8368	1083	21	int’l	int’l	NOUN
taxlaw-8368	1083	22	1724	1724	NUM
taxlaw-8368	1083	23	(	(	PUNCT
taxlaw-8368	1083	24	mar	mar	PROPN
taxlaw-8368	1083	25	.	.	PROPN
taxlaw-8368	1083	26	29	29	NUM
taxlaw-8368	1083	27	,	,	PUNCT
taxlaw-8368	1083	28	2021	2021	NUM
taxlaw-8368	1083	29	)	)	PUNCT
taxlaw-8368	1083	30	.	.	PUNCT
taxlaw-8368	1084	1	168	168	NUM
taxlaw-8368	1084	2	columbia	columbia	PROPN
taxlaw-8368	1084	3	journal	journal	PROPN
taxlaw-8368	1084	4	of	of	ADP
taxlaw-8368	1084	5	tax	tax	NOUN
taxlaw-8368	1084	6	law	law	NOUN
taxlaw-8368	1084	7	[	[	X
taxlaw-8368	1084	8	vol	vol	NOUN
taxlaw-8368	1084	9	.	.	PUNCT
taxlaw-8368	1085	1	12:126	12:126	NUM
taxlaw-8368	1085	2	economies	economy	NOUN
taxlaw-8368	1085	3	generally	generally	ADV
taxlaw-8368	1085	4	have	have	AUX
taxlaw-8368	1085	5	been	be	AUX
taxlaw-8368	1085	6	able	able	ADJ
taxlaw-8368	1085	7	to	to	PART
taxlaw-8368	1085	8	maintain	maintain	VERB
taxlaw-8368	1085	9	and	and	CCONJ
taxlaw-8368	1085	10	perhaps	perhaps	ADV
taxlaw-8368	1085	11	even	even	ADV
taxlaw-8368	1085	12	expand	expand	VERB
taxlaw-8368	1085	13	their	their	PRON
taxlaw-8368	1085	14	own	own	ADJ
taxlaw-8368	1085	15	infrastructures	infrastructure	NOUN
taxlaw-8368	1085	16	,	,	PUNCT
taxlaw-8368	1085	17	including	include	VERB
taxlaw-8368	1085	18	welfare	welfare	NOUN
taxlaw-8368	1085	19	benefit	benefit	NOUN
taxlaw-8368	1085	20	networks	network	NOUN
taxlaw-8368	1085	21	that	that	PRON
taxlaw-8368	1085	22	address	address	VERB
taxlaw-8368	1085	23	the	the	DET
taxlaw-8368	1085	24	relative	relative	ADJ
taxlaw-8368	1085	25	poverty	poverty	NOUN
taxlaw-8368	1085	26	in	in	ADP
taxlaw-8368	1085	27	developed	develop	VERB
taxlaw-8368	1085	28	countries	country	NOUN
taxlaw-8368	1085	29	without	without	ADP
taxlaw-8368	1085	30	significantly	significantly	ADV
taxlaw-8368	1085	31	increasing	increase	VERB
taxlaw-8368	1085	32	tax	tax	NOUN
taxlaw-8368	1085	33	revenue	revenue	NOUN
taxlaw-8368	1085	34	.	.	PUNCT
taxlaw-8368	1086	1	while	while	SCONJ
taxlaw-8368	1086	2	no	no	DET
taxlaw-8368	1086	3	nation	nation	NOUN
taxlaw-8368	1086	4	admits	admit	VERB
taxlaw-8368	1086	5	it	it	PRON
taxlaw-8368	1086	6	can	can	AUX
taxlaw-8368	1086	7	maintain	maintain	VERB
taxlaw-8368	1086	8	the	the	DET
taxlaw-8368	1086	9	best	good	ADJ
taxlaw-8368	1086	10	that	that	SCONJ
taxlaw-8368	1086	11	it	it	PRON
taxlaw-8368	1086	12	ever	ever	ADV
taxlaw-8368	1086	13	had	have	VERB
taxlaw-8368	1086	14	without	without	ADP
taxlaw-8368	1086	15	a	a	DET
taxlaw-8368	1086	16	steady	steady	ADJ
taxlaw-8368	1086	17	increase	increase	NOUN
taxlaw-8368	1086	18	in	in	ADP
taxlaw-8368	1086	19	tax	tax	NOUN
taxlaw-8368	1086	20	revenue	revenue	NOUN
taxlaw-8368	1086	21	,	,	PUNCT
taxlaw-8368	1086	22	such	such	ADJ
taxlaw-8368	1086	23	revenue	revenue	NOUN
taxlaw-8368	1086	24	increases	increase	NOUN
taxlaw-8368	1086	25	have	have	AUX
taxlaw-8368	1086	26	been	be	AUX
taxlaw-8368	1086	27	difficult	difficult	ADJ
taxlaw-8368	1086	28	to	to	PART
taxlaw-8368	1086	29	find	find	VERB
taxlaw-8368	1086	30	.	.	PUNCT
taxlaw-8368	1087	1	anti	anti	ADJ
taxlaw-8368	1087	2	-	-	ADJ
taxlaw-8368	1087	3	tax	tax	ADJ
taxlaw-8368	1087	4	sentiment	sentiment	NOUN
taxlaw-8368	1087	5	in	in	ADP
taxlaw-8368	1087	6	many	many	ADJ
taxlaw-8368	1087	7	places	place	NOUN
taxlaw-8368	1087	8	has	have	AUX
taxlaw-8368	1087	9	contributed	contribute	VERB
taxlaw-8368	1087	10	to	to	ADP
taxlaw-8368	1087	11	the	the	DET
taxlaw-8368	1087	12	political	political	ADJ
taxlaw-8368	1087	13	unwillingness	unwillingness	NOUN
taxlaw-8368	1087	14	of	of	ADP
taxlaw-8368	1087	15	legislatures	legislature	NOUN
taxlaw-8368	1087	16	to	to	PART
taxlaw-8368	1087	17	increase	increase	VERB
taxlaw-8368	1087	18	rates	rate	NOUN
taxlaw-8368	1087	19	of	of	ADP
taxlaw-8368	1087	20	tax	tax	NOUN
taxlaw-8368	1087	21	.	.	PUNCT
taxlaw-8368	1088	1	decreased	decrease	VERB
taxlaw-8368	1088	2	rates	rate	NOUN
taxlaw-8368	1088	3	to	to	PART
taxlaw-8368	1088	4	meet	meet	VERB
taxlaw-8368	1088	5	international	international	ADJ
taxlaw-8368	1088	6	tax	tax	NOUN
taxlaw-8368	1088	7	competition	competition	NOUN
taxlaw-8368	1088	8	and	and	CCONJ
taxlaw-8368	1088	9	political	political	ADJ
taxlaw-8368	1088	10	pressure	pressure	NOUN
taxlaw-8368	1088	11	to	to	PART
taxlaw-8368	1088	12	deliver	deliver	VERB
taxlaw-8368	1088	13	subsidies	subsidy	NOUN
taxlaw-8368	1088	14	through	through	ADP
taxlaw-8368	1088	15	the	the	DET
taxlaw-8368	1088	16	tax	tax	NOUN
taxlaw-8368	1088	17	system	system	NOUN
taxlaw-8368	1088	18	have	have	AUX
taxlaw-8368	1088	19	been	be	AUX
taxlaw-8368	1088	20	more	more	ADV
taxlaw-8368	1088	21	common	common	ADJ
taxlaw-8368	1088	22	.	.	PUNCT
taxlaw-8368	1089	1	as	as	ADV
taxlaw-8368	1089	2	much	much	ADV
taxlaw-8368	1089	3	as	as	ADP
taxlaw-8368	1089	4	developed	develop	VERB
taxlaw-8368	1089	5	economies	economy	NOUN
taxlaw-8368	1089	6	may	may	AUX
taxlaw-8368	1089	7	hope	hope	VERB
taxlaw-8368	1089	8	for	for	ADP
taxlaw-8368	1089	9	additional	additional	ADJ
taxlaw-8368	1089	10	revenue	revenue	NOUN
taxlaw-8368	1089	11	from	from	ADP
taxlaw-8368	1089	12	successful	successful	ADJ
taxlaw-8368	1089	13	international	international	ADJ
taxlaw-8368	1089	14	agreements	agreement	NOUN
taxlaw-8368	1089	15	to	to	PART
taxlaw-8368	1089	16	reign	reign	VERB
taxlaw-8368	1089	17	in	in	ADP
taxlaw-8368	1089	18	base	base	NOUN
taxlaw-8368	1089	19	erosion	erosion	NOUN
taxlaw-8368	1089	20	and	and	CCONJ
taxlaw-8368	1089	21	profit	profit	NOUN
taxlaw-8368	1089	22	shifting	shifting	NOUN
taxlaw-8368	1089	23	,	,	PUNCT
taxlaw-8368	1089	24	those	those	DET
taxlaw-8368	1089	25	economies	economy	NOUN
taxlaw-8368	1089	26	have	have	AUX
taxlaw-8368	1089	27	not	not	PART
taxlaw-8368	1089	28	budgeted	budget	VERB
taxlaw-8368	1089	29	for	for	ADP
taxlaw-8368	1089	30	increased	increase	VERB
taxlaw-8368	1089	31	revenue	revenue	NOUN
taxlaw-8368	1089	32	from	from	ADP
taxlaw-8368	1089	33	beps	bep	NOUN
taxlaw-8368	1089	34	or	or	CCONJ
taxlaw-8368	1089	35	any	any	DET
taxlaw-8368	1089	36	other	other	ADJ
taxlaw-8368	1089	37	international	international	ADJ
taxlaw-8368	1089	38	project	project	NOUN
taxlaw-8368	1089	39	.	.	PUNCT
taxlaw-8368	1090	1	thus	thus	ADV
taxlaw-8368	1090	2	,	,	PUNCT
taxlaw-8368	1090	3	the	the	DET
taxlaw-8368	1090	4	incremental	incremental	ADJ
taxlaw-8368	1090	5	revenue	revenue	NOUN
taxlaw-8368	1090	6	from	from	ADP
taxlaw-8368	1090	7	borderless	borderless	ADJ
taxlaw-8368	1090	8	taxation	taxation	NOUN
taxlaw-8368	1090	9	is	be	AUX
taxlaw-8368	1090	10	uncommitted	uncommitted	ADJ
taxlaw-8368	1090	11	and	and	CCONJ
taxlaw-8368	1090	12	could	could	AUX
taxlaw-8368	1090	13	be	be	AUX
taxlaw-8368	1090	14	devoted	devote	VERB
taxlaw-8368	1090	15	to	to	ADP
taxlaw-8368	1090	16	international	international	ADJ
taxlaw-8368	1090	17	development	development	NOUN
taxlaw-8368	1090	18	,	,	PUNCT
taxlaw-8368	1090	19	elimination	elimination	NOUN
taxlaw-8368	1090	20	of	of	ADP
taxlaw-8368	1090	21	absolute	absolute	ADJ
taxlaw-8368	1090	22	poverty	poverty	NOUN
taxlaw-8368	1090	23	,	,	PUNCT
taxlaw-8368	1090	24	and	and	CCONJ
taxlaw-8368	1090	25	improved	improved	ADJ
taxlaw-8368	1090	26	control	control	NOUN
taxlaw-8368	1090	27	of	of	ADP
taxlaw-8368	1090	28	worldwide	worldwide	ADJ
taxlaw-8368	1090	29	health	health	NOUN
taxlaw-8368	1090	30	threats	threat	NOUN
taxlaw-8368	1090	31	.	.	PUNCT
taxlaw-8368	1091	1	the	the	DET
taxlaw-8368	1091	2	plan	plan	NOUN
taxlaw-8368	1091	3	might	might	AUX
taxlaw-8368	1091	4	suffice	suffice	VERB
taxlaw-8368	1091	5	to	to	PART
taxlaw-8368	1091	6	persuade	persuade	VERB
taxlaw-8368	1091	7	those	those	DET
taxlaw-8368	1091	8	non	non	ADJ
taxlaw-8368	1091	9	-	-	ADJ
taxlaw-8368	1091	10	affluent	affluent	ADJ
taxlaw-8368	1091	11	nations	nation	NOUN
taxlaw-8368	1091	12	to	to	PART
taxlaw-8368	1091	13	cease	cease	VERB
taxlaw-8368	1091	14	trading	trade	VERB
taxlaw-8368	1091	15	low	low	ADJ
taxlaw-8368	1091	16	taxes	taxis	NOUN
taxlaw-8368	1091	17	for	for	ADP
taxlaw-8368	1091	18	international	international	ADJ
taxlaw-8368	1091	19	investment	investment	NOUN
taxlaw-8368	1091	20	and	and	CCONJ
taxlaw-8368	1091	21	to	to	PART
taxlaw-8368	1091	22	join	join	VERB
taxlaw-8368	1091	23	the	the	DET
taxlaw-8368	1091	24	universal	universal	ADJ
taxlaw-8368	1091	25	tax	tax	NOUN
taxlaw-8368	1091	26	consortium	consortium	NOUN
taxlaw-8368	1091	27	.	.	PUNCT
taxlaw-8368	1092	1	the	the	DET
taxlaw-8368	1092	2	commitment	commitment	NOUN
taxlaw-8368	1092	3	to	to	ADP
taxlaw-8368	1092	4	centralized	centralized	ADJ
taxlaw-8368	1092	5	taxation	taxation	NOUN
taxlaw-8368	1092	6	could	could	AUX
taxlaw-8368	1092	7	make	make	VERB
taxlaw-8368	1092	8	many	many	ADJ
taxlaw-8368	1092	9	nations	nation	NOUN
taxlaw-8368	1092	10	less	less	ADV
taxlaw-8368	1092	11	desperate	desperate	ADJ
taxlaw-8368	1092	12	for	for	ADP
taxlaw-8368	1092	13	revenue	revenue	NOUN
taxlaw-8368	1092	14	than	than	SCONJ
taxlaw-8368	1092	15	they	they	PRON
taxlaw-8368	1092	16	are	be	AUX
taxlaw-8368	1092	17	today	today	NOUN
taxlaw-8368	1092	18	and	and	CCONJ
taxlaw-8368	1092	19	place	place	VERB
taxlaw-8368	1092	20	them	they	PRON
taxlaw-8368	1092	21	in	in	ADP
taxlaw-8368	1092	22	an	an	DET
taxlaw-8368	1092	23	improved	improved	ADJ
taxlaw-8368	1092	24	bargaining	bargaining	NOUN
taxlaw-8368	1092	25	position	position	NOUN
taxlaw-8368	1092	26	with	with	ADP
taxlaw-8368	1092	27	international	international	ADJ
taxlaw-8368	1092	28	investors	investor	NOUN
taxlaw-8368	1092	29	.	.	PUNCT
taxlaw-8368	1093	1	relatively	relatively	ADV
taxlaw-8368	1093	2	low	low	ADJ
taxlaw-8368	1093	3	wages	wage	NOUN
taxlaw-8368	1093	4	and	and	CCONJ
taxlaw-8368	1093	5	natural	natural	ADJ
taxlaw-8368	1093	6	resources	resource	NOUN
taxlaw-8368	1093	7	would	would	AUX
taxlaw-8368	1093	8	leave	leave	VERB
taxlaw-8368	1093	9	many	many	ADJ
taxlaw-8368	1093	10	jurisdictions	jurisdiction	NOUN
taxlaw-8368	1093	11	attractive	attractive	ADJ
taxlaw-8368	1093	12	for	for	ADP
taxlaw-8368	1093	13	international	international	ADJ
taxlaw-8368	1093	14	investment	investment	NOUN
taxlaw-8368	1093	15	and	and	CCONJ
taxlaw-8368	1093	16	those	those	PRON
taxlaw-8368	1093	17	that	that	PRON
taxlaw-8368	1093	18	are	be	AUX
taxlaw-8368	1093	19	not	not	PART
taxlaw-8368	1093	20	would	would	AUX
taxlaw-8368	1093	21	have	have	VERB
taxlaw-8368	1093	22	greater	great	ADJ
taxlaw-8368	1093	23	revenue	revenue	NOUN
taxlaw-8368	1093	24	needs	need	NOUN
taxlaw-8368	1093	25	and	and	CCONJ
taxlaw-8368	1093	26	would	would	AUX
taxlaw-8368	1093	27	get	get	VERB
taxlaw-8368	1093	28	a	a	DET
taxlaw-8368	1093	29	larger	large	ADJ
taxlaw-8368	1093	30	share	share	NOUN
taxlaw-8368	1093	31	of	of	ADP
taxlaw-8368	1093	32	the	the	DET
taxlaw-8368	1093	33	international	international	ADJ
taxlaw-8368	1093	34	tax	tax	NOUN
taxlaw-8368	1093	35	revenue	revenue	NOUN
taxlaw-8368	1093	36	pool	pool	NOUN
taxlaw-8368	1093	37	.	.	PUNCT
taxlaw-8368	1094	1	private	private	ADJ
taxlaw-8368	1094	2	,	,	PUNCT
taxlaw-8368	1094	3	shortterm	shortterm	VERB
taxlaw-8368	1094	4	selfish	selfish	ADJ
taxlaw-8368	1094	5	interests	interest	NOUN
taxlaw-8368	1094	6	might	might	AUX
taxlaw-8368	1094	7	stop	stop	VERB
taxlaw-8368	1094	8	being	be	AUX
taxlaw-8368	1094	9	the	the	DET
taxlaw-8368	1094	10	primary	primary	ADJ
taxlaw-8368	1094	11	driver	driver	NOUN
taxlaw-8368	1094	12	of	of	ADP
taxlaw-8368	1094	13	development	development	NOUN
taxlaw-8368	1094	14	,	,	PUNCT
taxlaw-8368	1094	15	enabling	enable	VERB
taxlaw-8368	1094	16	those	those	DET
taxlaw-8368	1094	17	countries	country	NOUN
taxlaw-8368	1094	18	to	to	PART
taxlaw-8368	1094	19	identify	identify	VERB
taxlaw-8368	1094	20	and	and	CCONJ
taxlaw-8368	1094	21	remedy	remedy	VERB
taxlaw-8368	1094	22	their	their	PRON
taxlaw-8368	1094	23	most	most	ADJ
taxlaw-8368	1094	24	acute	acute	ADJ
taxlaw-8368	1094	25	needs	need	NOUN
taxlaw-8368	1094	26	.	.	PUNCT
taxlaw-8368	1095	1	improvement	improvement	NOUN
taxlaw-8368	1095	2	of	of	ADP
taxlaw-8368	1095	3	living	living	NOUN
taxlaw-8368	1095	4	conditions	condition	NOUN
taxlaw-8368	1095	5	worldwide	worldwide	ADV
taxlaw-8368	1095	6	might	might	AUX
taxlaw-8368	1095	7	likewise	likewise	ADV
taxlaw-8368	1095	8	increase	increase	VERB
taxlaw-8368	1095	9	consumption	consumption	NOUN
taxlaw-8368	1095	10	and	and	CCONJ
taxlaw-8368	1095	11	income	income	NOUN
taxlaw-8368	1095	12	that	that	PRON
taxlaw-8368	1095	13	would	would	AUX
taxlaw-8368	1095	14	yield	yield	VERB
taxlaw-8368	1095	15	even	even	ADV
taxlaw-8368	1095	16	more	more	ADJ
taxlaw-8368	1095	17	tax	tax	NOUN
taxlaw-8368	1095	18	revenue	revenue	NOUN
taxlaw-8368	1095	19	.	.	PUNCT
taxlaw-8368	1096	1	rather	rather	ADV
taxlaw-8368	1096	2	than	than	ADP
taxlaw-8368	1096	3	devoting	devote	VERB
taxlaw-8368	1096	4	that	that	DET
taxlaw-8368	1096	5	revenue	revenue	NOUN
taxlaw-8368	1096	6	to	to	ADP
taxlaw-8368	1096	7	bulking	bulk	VERB
taxlaw-8368	1096	8	up	up	ADP
taxlaw-8368	1096	9	the	the	DET
taxlaw-8368	1096	10	treasuries	treasury	NOUN
taxlaw-8368	1096	11	of	of	ADP
taxlaw-8368	1096	12	the	the	DET
taxlaw-8368	1096	13	developed	develop	VERB
taxlaw-8368	1096	14	economies	economy	NOUN
taxlaw-8368	1096	15	,	,	PUNCT
taxlaw-8368	1096	16	the	the	DET
taxlaw-8368	1096	17	international	international	ADJ
taxlaw-8368	1096	18	consortium	consortium	NOUN
taxlaw-8368	1096	19	should	should	AUX
taxlaw-8368	1096	20	be	be	AUX
taxlaw-8368	1096	21	willing	willing	ADJ
taxlaw-8368	1096	22	to	to	PART
taxlaw-8368	1096	23	commit	commit	VERB
taxlaw-8368	1096	24	that	that	DET
taxlaw-8368	1096	25	revenue	revenue	NOUN
taxlaw-8368	1096	26	to	to	ADP
taxlaw-8368	1096	27	international	international	ADJ
taxlaw-8368	1096	28	development	development	NOUN
taxlaw-8368	1096	29	,	,	PUNCT
taxlaw-8368	1096	30	thereby	thereby	ADV
taxlaw-8368	1096	31	enhancing	enhance	VERB
taxlaw-8368	1096	32	the	the	DET
taxlaw-8368	1096	33	resources	resource	NOUN
taxlaw-8368	1096	34	of	of	ADP
taxlaw-8368	1096	35	the	the	DET
taxlaw-8368	1096	36	less	less	ADV
taxlaw-8368	1096	37	developed	developed	ADJ
taxlaw-8368	1096	38	and	and	CCONJ
taxlaw-8368	1096	39	developing	develop	VERB
taxlaw-8368	1096	40	world	world	NOUN
taxlaw-8368	1096	41	countries	country	NOUN
taxlaw-8368	1096	42	and	and	CCONJ
taxlaw-8368	1096	43	broadening	broaden	VERB
taxlaw-8368	1096	44	the	the	DET
taxlaw-8368	1096	45	consumer	consumer	NOUN
taxlaw-8368	1096	46	base	base	NOUN
taxlaw-8368	1096	47	into	into	ADP
taxlaw-8368	1096	48	the	the	DET
taxlaw-8368	1096	49	more	more	ADV
taxlaw-8368	1096	50	distant	distant	ADJ
taxlaw-8368	1096	51	future.256	future.256	PROPN
taxlaw-8368	1096	52	other	other	ADJ
taxlaw-8368	1096	53	traditionally	traditionally	ADV
taxlaw-8368	1096	54	low	low	ADJ
taxlaw-8368	1096	55	tax	tax	NOUN
taxlaw-8368	1096	56	jurisdictions	jurisdiction	NOUN
taxlaw-8368	1096	57	like	like	ADP
taxlaw-8368	1096	58	tax	tax	NOUN
taxlaw-8368	1096	59	havens	haven	NOUN
taxlaw-8368	1096	60	might	might	AUX
taxlaw-8368	1096	61	be	be	AUX
taxlaw-8368	1096	62	more	more	ADV
taxlaw-8368	1096	63	difficult	difficult	ADJ
taxlaw-8368	1096	64	to	to	PART
taxlaw-8368	1096	65	enlist	enlist	VERB
taxlaw-8368	1096	66	if	if	SCONJ
taxlaw-8368	1096	67	they	they	PRON
taxlaw-8368	1096	68	customarily	customarily	ADV
taxlaw-8368	1096	69	offer	offer	VERB
taxlaw-8368	1096	70	low	low	ADJ
taxlaw-8368	1096	71	tax	tax	NOUN
taxlaw-8368	1096	72	rates	rate	NOUN
taxlaw-8368	1096	73	to	to	PART
taxlaw-8368	1096	74	enhance	enhance	VERB
taxlaw-8368	1096	75	international	international	ADJ
taxlaw-8368	1096	76	investment	investment	NOUN
taxlaw-8368	1096	77	servicing	servicing	NOUN
taxlaw-8368	1096	78	business	business	NOUN
taxlaw-8368	1096	79	and	and	CCONJ
taxlaw-8368	1096	80	do	do	AUX
taxlaw-8368	1096	81	not	not	PART
taxlaw-8368	1096	82	have	have	VERB
taxlaw-8368	1096	83	governmental	governmental	ADJ
taxlaw-8368	1096	84	revenue	revenue	NOUN
taxlaw-8368	1096	85	needs	need	NOUN
taxlaw-8368	1096	86	.	.	PUNCT
taxlaw-8368	1097	1	for	for	ADP
taxlaw-8368	1097	2	those	those	DET
taxlaw-8368	1097	3	countries	country	NOUN
taxlaw-8368	1097	4	,	,	PUNCT
taxlaw-8368	1097	5	coercion	coercion	NOUN
taxlaw-8368	1097	6	may	may	AUX
taxlaw-8368	1097	7	be	be	AUX
taxlaw-8368	1097	8	essential	essential	ADJ
taxlaw-8368	1097	9	.	.	PUNCT
taxlaw-8368	1098	1	since	since	SCONJ
taxlaw-8368	1098	2	the	the	DET
taxlaw-8368	1098	3	borderless	borderless	ADJ
taxlaw-8368	1098	4	system	system	NOUN
taxlaw-8368	1098	5	would	would	AUX
taxlaw-8368	1098	6	be	be	AUX
taxlaw-8368	1098	7	independent	independent	ADJ
taxlaw-8368	1098	8	of	of	ADP
taxlaw-8368	1098	9	income	income	NOUN
taxlaw-8368	1098	10	sourcing	sourcing	NOUN
taxlaw-8368	1098	11	,	,	PUNCT
taxlaw-8368	1098	12	those	those	DET
taxlaw-8368	1098	13	jurisdictions	jurisdiction	NOUN
taxlaw-8368	1098	14	would	would	AUX
taxlaw-8368	1098	15	no	no	ADV
taxlaw-8368	1098	16	longer	long	ADV
taxlaw-8368	1098	17	be	be	AUX
taxlaw-8368	1098	18	able	able	ADJ
taxlaw-8368	1098	19	to	to	PART
taxlaw-8368	1098	20	offer	offer	VERB
taxlaw-8368	1098	21	international	international	ADJ
taxlaw-8368	1098	22	investors	investor	NOUN
taxlaw-8368	1098	23	freedom	freedom	NOUN
taxlaw-8368	1098	24	from	from	ADP
taxlaw-8368	1098	25	taxation	taxation	NOUN
taxlaw-8368	1098	26	on	on	ADP
taxlaw-8368	1098	27	their	their	PRON
taxlaw-8368	1098	28	investment	investment	NOUN
taxlaw-8368	1098	29	assets	asset	NOUN
taxlaw-8368	1098	30	.	.	PUNCT
taxlaw-8368	1099	1	most	most	ADJ
taxlaw-8368	1099	2	investors	investor	NOUN
taxlaw-8368	1099	3	would	would	AUX
taxlaw-8368	1099	4	have	have	VERB
taxlaw-8368	1099	5	a	a	DET
taxlaw-8368	1099	6	sufficient	sufficient	ADJ
taxlaw-8368	1099	7	connection	connection	NOUN
taxlaw-8368	1099	8	with	with	ADP
taxlaw-8368	1099	9	one	one	NUM
taxlaw-8368	1099	10	or	or	CCONJ
taxlaw-8368	1099	11	more	more	ADJ
taxlaw-8368	1099	12	of	of	ADP
taxlaw-8368	1099	13	the	the	DET
taxlaw-8368	1099	14	consortium	consortium	NOUN
taxlaw-8368	1099	15	countries	country	NOUN
taxlaw-8368	1099	16	to	to	PART
taxlaw-8368	1099	17	provide	provide	VERB
taxlaw-8368	1099	18	a	a	DET
taxlaw-8368	1099	19	basis	basis	NOUN
taxlaw-8368	1099	20	upon	upon	SCONJ
taxlaw-8368	1099	21	which	which	PRON
taxlaw-8368	1099	22	to	to	PART
taxlaw-8368	1099	23	tax	tax	VERB
taxlaw-8368	1099	24	their	their	PRON
taxlaw-8368	1099	25	income	income	NOUN
taxlaw-8368	1099	26	under	under	ADP
taxlaw-8368	1099	27	the	the	DET
taxlaw-8368	1099	28	borderless	borderless	ADJ
taxlaw-8368	1099	29	system	system	NOUN
taxlaw-8368	1099	30	.	.	PUNCT
taxlaw-8368	1100	1	historical	historical	ADJ
taxlaw-8368	1100	2	tax	tax	NOUN
taxlaw-8368	1100	3	haven	haven	NOUN
taxlaw-8368	1100	4	economies	economy	NOUN
taxlaw-8368	1100	5	would	would	AUX
taxlaw-8368	1100	6	simply	simply	ADV
taxlaw-8368	1100	7	lose	lose	VERB
taxlaw-8368	1100	8	the	the	DET
taxlaw-8368	1100	9	benefit	benefit	NOUN
taxlaw-8368	1100	10	of	of	ADP
taxlaw-8368	1100	11	offering	offer	VERB
taxlaw-8368	1100	12	low	low	ADJ
taxlaw-8368	1100	13	taxes.257	taxes.257	NOUN
taxlaw-8368	1100	14	256	256	NUM
taxlaw-8368	1100	15	nathaniel	nathaniel	PROPN
taxlaw-8368	1100	16	hendren	hendren	PROPN
taxlaw-8368	1100	17	and	and	CCONJ
taxlaw-8368	1100	18	ben	ben	PROPN
taxlaw-8368	1100	19	sprung	sprung	PROPN
taxlaw-8368	1100	20	-	-	PUNCT
taxlaw-8368	1100	21	keyser	keyser	PROPN
taxlaw-8368	1100	22	,	,	PUNCT
taxlaw-8368	1100	23	a	a	DET
taxlaw-8368	1100	24	unified	unified	ADJ
taxlaw-8368	1100	25	welfare	welfare	NOUN
taxlaw-8368	1100	26	analysis	analysis	NOUN
taxlaw-8368	1100	27	of	of	ADP
taxlaw-8368	1100	28	government	government	NOUN
taxlaw-8368	1100	29	policies	policy	NOUN
taxlaw-8368	1100	30	,	,	PUNCT
taxlaw-8368	1100	31	135	135	NUM
taxlaw-8368	1100	32	q.	q.	PROPN
taxlaw-8368	1100	33	j.	j.	PROPN
taxlaw-8368	1100	34	econ	econ	PROPN
taxlaw-8368	1100	35	.	.	PUNCT
taxlaw-8368	1101	1	1209	1209	NUM
taxlaw-8368	1101	2	(	(	PUNCT
taxlaw-8368	1101	3	2020	2020	NUM
taxlaw-8368	1101	4	)	)	PUNCT
taxlaw-8368	1101	5	.	.	PUNCT
taxlaw-8368	1102	1	257	257	NUM
taxlaw-8368	1102	2	some	some	DET
taxlaw-8368	1102	3	retreat	retreat	NOUN
taxlaw-8368	1102	4	from	from	ADP
taxlaw-8368	1102	5	investment	investment	NOUN
taxlaw-8368	1102	6	management	management	NOUN
taxlaw-8368	1102	7	activity	activity	NOUN
taxlaw-8368	1102	8	from	from	ADP
taxlaw-8368	1102	9	tax	tax	NOUN
taxlaw-8368	1102	10	haven	haven	NOUN
taxlaw-8368	1102	11	jurisdictions	jurisdiction	NOUN
taxlaw-8368	1102	12	following	follow	VERB
taxlaw-8368	1102	13	a	a	DET
taxlaw-8368	1102	14	change	change	NOUN
taxlaw-8368	1102	15	in	in	ADP
taxlaw-8368	1102	16	u.s	u.s	PROPN
taxlaw-8368	1102	17	.	.	PROPN
taxlaw-8368	1102	18	tax	tax	NOUN
taxlaw-8368	1102	19	law	law	NOUN
taxlaw-8368	1102	20	in	in	ADP
taxlaw-8368	1102	21	1997	1997	NUM
taxlaw-8368	1102	22	that	that	PRON
taxlaw-8368	1102	23	eased	ease	VERB
taxlaw-8368	1102	24	the	the	DET
taxlaw-8368	1102	25	need	need	NOUN
taxlaw-8368	1102	26	for	for	ADP
taxlaw-8368	1102	27	actual	actual	ADJ
taxlaw-8368	1102	28	management	management	NOUN
taxlaw-8368	1102	29	activity	activity	NOUN
taxlaw-8368	1102	30	in	in	ADP
taxlaw-8368	1102	31	the	the	DET
taxlaw-8368	1102	32	tax	tax	NOUN
taxlaw-8368	1102	33	haven	haven	NOUN
taxlaw-8368	1102	34	to	to	PART
taxlaw-8368	1102	35	avoid	avoid	VERB
taxlaw-8368	1102	36	the	the	DET
taxlaw-8368	1102	37	incidence	incidence	NOUN
taxlaw-8368	1102	38	of	of	ADP
taxlaw-8368	1102	39	the	the	DET
taxlaw-8368	1102	40	u.s	u.s	PROPN
taxlaw-8368	1102	41	.	.	PROPN
taxlaw-8368	1102	42	income	income	NOUN
taxlaw-8368	1102	43	tax	tax	NOUN
taxlaw-8368	1102	44	on	on	ADP
taxlaw-8368	1102	45	foreign	foreign	ADJ
taxlaw-8368	1102	46	investors	investor	NOUN
taxlaw-8368	1102	47	per	per	ADP
taxlaw-8368	1102	48	i.r.c	i.r.c	NOUN
taxlaw-8368	1102	49	.	.	PUNCT
taxlaw-8368	1103	1	§	§	PROPN
taxlaw-8368	1103	2	864(b	864(b	PROPN
taxlaw-8368	1103	3	)	)	PUNCT
taxlaw-8368	1103	4	.	.	PUNCT
taxlaw-8368	1104	1	see	see	VERB
taxlaw-8368	1104	2	generally	generally	ADV
taxlaw-8368	1104	3	henry	henry	PROPN
taxlaw-8368	1104	4	ordower	ordower	PROPN
taxlaw-8368	1104	5	,	,	PUNCT
taxlaw-8368	1104	6	demystifying	demystify	VERB
taxlaw-8368	1104	7	hedge	hedge	NOUN
taxlaw-8368	1104	8	funds	fund	NOUN
taxlaw-8368	1104	9	:	:	PUNCT
taxlaw-8368	1104	10	a	a	DET
taxlaw-8368	1104	11	design	design	NOUN
taxlaw-8368	1104	12	primer	primer	NOUN
taxlaw-8368	1104	13	,	,	PUNCT
taxlaw-8368	1104	14	7	7	NUM
taxlaw-8368	1104	15	u.c	u.c	PROPN
taxlaw-8368	1104	16	.	.	PROPN
taxlaw-8368	1104	17	davis	davis	PROPN
taxlaw-8368	1104	18	bus	bus	PROPN
taxlaw-8368	1104	19	.	.	PUNCT
taxlaw-8368	1105	1	l.	l.	PROPN
taxlaw-8368	1105	2	j.	j.	PROPN
taxlaw-8368	1105	3	323	323	PROPN
taxlaw-8368	1105	4	,	,	PUNCT
taxlaw-8368	1105	5	362	362	NUM
taxlaw-8368	1105	6	-	-	SYM
taxlaw-8368	1105	7	63	63	NUM
taxlaw-8368	1105	8	(	(	PUNCT
taxlaw-8368	1105	9	2007	2007	NUM
taxlaw-8368	1105	10	)	)	PUNCT
taxlaw-8368	1105	11	;	;	PUNCT
taxlaw-8368	1105	12	joe	joe	PROPN
taxlaw-8368	1105	13	maxwell	maxwell	PROPN
taxlaw-8368	1105	14	and	and	CCONJ
taxlaw-8368	1105	15	ron	ron	PROPN
taxlaw-8368	1105	16	tannenbaum	tannenbaum	PROPN
taxlaw-8368	1105	17	,	,	PUNCT
taxlaw-8368	1105	18	hedge	hedge	PROPN
taxlaw-8368	1105	19	fund	fund	PROPN
taxlaw-8368	1105	20	administration	administration	PROPN
taxlaw-8368	1105	21	:	:	PUNCT
taxlaw-8368	1106	1	past	past	ADJ
taxlaw-8368	1106	2	,	,	PUNCT
taxlaw-8368	1106	3	present	present	ADJ
taxlaw-8368	1106	4	and	and	CCONJ
taxlaw-8368	1106	5	future	future	NOUN
taxlaw-8368	1106	6	,	,	PUNCT
taxlaw-8368	1106	7	aima	aima	PROPN
taxlaw-8368	1106	8	(	(	PUNCT
taxlaw-8368	1106	9	nov	nov	PROPN
taxlaw-8368	1106	10	.	.	PROPN
taxlaw-8368	1106	11	30	30	NUM
taxlaw-8368	1106	12	,	,	PUNCT
taxlaw-8368	1106	13	2020	2020	NUM
taxlaw-8368	1106	14	)	)	PUNCT
taxlaw-8368	1106	15	,	,	PUNCT
taxlaw-8368	1106	16	https://www.aima.org/article/hedge-fund-administration-pastpresent-and-future.html#:~:text=the%20ten%20commandments%20required%20a,taxes%20on	https://www.aima.org/article/hedge-fund-administration-pastpresent-and-future.html#:~:text=the%20ten%20commandments%20required%20a,taxes%20on	VERB
taxlaw-8368	1106	17	%	%	NOUN
taxlaw-8368	1106	18	20its%20offshore%20income.&text	20its%20offshore%20income.&text	NUM
taxlaw-8368	1106	19	=	=	SYM
taxlaw-8368	1106	20	the%201997%20taxpayer%20relief%20act	the%201997%20taxpayer%20relief%20act	NOUN
taxlaw-8368	1106	21	,	,	PUNCT
taxlaw-8368	1106	22	as%20we%2	as%20we%2	ADP
taxlaw-8368	1106	23	0know%20it%20today	0know%20it%20today	NOUN
taxlaw-8368	1107	1	[	[	X
taxlaw-8368	1107	2	https:/perma.cc/5fu8	https:/perma.cc/5fu8	ADJ
taxlaw-8368	1107	3	-	-	PUNCT
taxlaw-8368	1107	4	9llc	9llc	NOUN
taxlaw-8368	1107	5	]	]	PUNCT
taxlaw-8368	1107	6	.	.	PUNCT
taxlaw-8368	1108	1	2021	2021	NUM
taxlaw-8368	1108	2	]	]	PUNCT
taxlaw-8368	1108	3	uniform	uniform	ADJ
taxlaw-8368	1108	4	international	international	ADJ
taxlaw-8368	1108	5	tax	tax	NOUN
taxlaw-8368	1108	6	collection	collection	NOUN
taxlaw-8368	1108	7	and	and	CCONJ
taxlaw-8368	1108	8	distribution	distribution	NOUN
taxlaw-8368	1108	9	169	169	NUM
taxlaw-8368	1108	10	since	since	SCONJ
taxlaw-8368	1108	11	the	the	DET
taxlaw-8368	1108	12	global	global	ADJ
taxlaw-8368	1108	13	tax	tax	NOUN
taxlaw-8368	1108	14	will	will	AUX
taxlaw-8368	1108	15	increase	increase	VERB
taxlaw-8368	1108	16	tax	tax	NOUN
taxlaw-8368	1108	17	revenue	revenue	NOUN
taxlaw-8368	1108	18	,	,	PUNCT
taxlaw-8368	1108	19	distribution	distribution	NOUN
taxlaw-8368	1108	20	initially	initially	ADV
taxlaw-8368	1108	21	should	should	AUX
taxlaw-8368	1108	22	follow	follow	VERB
taxlaw-8368	1108	23	a	a	DET
taxlaw-8368	1108	24	two	two	NUM
taxlaw-8368	1108	25	-	-	PUNCT
taxlaw-8368	1108	26	step	step	NOUN
taxlaw-8368	1108	27	formula	formula	NOUN
taxlaw-8368	1108	28	.	.	PUNCT
taxlaw-8368	1109	1	the	the	DET
taxlaw-8368	1109	2	first	first	ADJ
taxlaw-8368	1109	3	step	step	NOUN
taxlaw-8368	1109	4	would	would	AUX
taxlaw-8368	1109	5	hold	hold	VERB
taxlaw-8368	1109	6	each	each	DET
taxlaw-8368	1109	7	country	country	NOUN
taxlaw-8368	1109	8	harmless	harmless	ADJ
taxlaw-8368	1109	9	from	from	ADP
taxlaw-8368	1109	10	tax	tax	NOUN
taxlaw-8368	1109	11	revenue	revenue	NOUN
taxlaw-8368	1109	12	loss	loss	NOUN
taxlaw-8368	1109	13	so	so	SCONJ
taxlaw-8368	1109	14	that	that	SCONJ
taxlaw-8368	1109	15	each	each	DET
taxlaw-8368	1109	16	country	country	NOUN
taxlaw-8368	1109	17	,	,	PUNCT
taxlaw-8368	1109	18	following	follow	VERB
taxlaw-8368	1109	19	the	the	DET
taxlaw-8368	1109	20	transition	transition	NOUN
taxlaw-8368	1109	21	,	,	PUNCT
taxlaw-8368	1109	22	receives	receive	VERB
taxlaw-8368	1109	23	a	a	DET
taxlaw-8368	1109	24	share	share	NOUN
taxlaw-8368	1109	25	of	of	ADP
taxlaw-8368	1109	26	tax	tax	NOUN
taxlaw-8368	1109	27	revenue	revenue	NOUN
taxlaw-8368	1109	28	equal	equal	ADJ
taxlaw-8368	1109	29	to	to	ADP
taxlaw-8368	1109	30	its	its	PRON
taxlaw-8368	1109	31	revenue	revenue	NOUN
taxlaw-8368	1109	32	from	from	ADP
taxlaw-8368	1109	33	income	income	NOUN
taxlaw-8368	1109	34	tax	tax	NOUN
taxlaw-8368	1109	35	in	in	ADP
taxlaw-8368	1109	36	the	the	DET
taxlaw-8368	1109	37	preceding	precede	VERB
taxlaw-8368	1109	38	year	year	NOUN
taxlaw-8368	1109	39	or	or	CCONJ
taxlaw-8368	1109	40	over	over	ADP
taxlaw-8368	1109	41	a	a	DET
taxlaw-8368	1109	42	rolling	rolling	ADJ
taxlaw-8368	1109	43	average	average	NOUN
taxlaw-8368	1109	44	of	of	ADP
taxlaw-8368	1109	45	years	year	NOUN
taxlaw-8368	1109	46	,	,	PUNCT
taxlaw-8368	1109	47	possibly	possibly	ADV
taxlaw-8368	1109	48	adjusted	adjust	VERB
taxlaw-8368	1109	49	for	for	ADP
taxlaw-8368	1109	50	inflation	inflation	NOUN
taxlaw-8368	1109	51	.	.	PUNCT
taxlaw-8368	1110	1	this	this	DET
taxlaw-8368	1110	2	step	step	NOUN
taxlaw-8368	1110	3	preserves	preserve	VERB
taxlaw-8368	1110	4	the	the	DET
taxlaw-8368	1110	5	status	status	NOUN
taxlaw-8368	1110	6	quo	quo	NOUN
taxlaw-8368	1110	7	on	on	ADP
taxlaw-8368	1110	8	revenue	revenue	NOUN
taxlaw-8368	1110	9	.	.	PUNCT
taxlaw-8368	1111	1	while	while	SCONJ
taxlaw-8368	1111	2	little	little	ADJ
taxlaw-8368	1111	3	doubt	doubt	NOUN
taxlaw-8368	1111	4	exists	exist	VERB
taxlaw-8368	1111	5	that	that	SCONJ
taxlaw-8368	1111	6	every	every	DET
taxlaw-8368	1111	7	country	country	NOUN
taxlaw-8368	1111	8	can	can	AUX
taxlaw-8368	1111	9	claim	claim	VERB
taxlaw-8368	1111	10	great	great	ADJ
taxlaw-8368	1111	11	need	need	NOUN
taxlaw-8368	1111	12	for	for	ADP
taxlaw-8368	1111	13	increased	increase	VERB
taxlaw-8368	1111	14	tax	tax	NOUN
taxlaw-8368	1111	15	revenue	revenue	NOUN
taxlaw-8368	1111	16	to	to	PART
taxlaw-8368	1111	17	fund	fund	VERB
taxlaw-8368	1111	18	an	an	DET
taxlaw-8368	1111	19	unlimited	unlimited	ADJ
taxlaw-8368	1111	20	number	number	NOUN
taxlaw-8368	1111	21	of	of	ADP
taxlaw-8368	1111	22	important	important	ADJ
taxlaw-8368	1111	23	projects	project	NOUN
taxlaw-8368	1111	24	in	in	ADP
taxlaw-8368	1111	25	that	that	DET
taxlaw-8368	1111	26	country	country	NOUN
taxlaw-8368	1111	27	,	,	PUNCT
taxlaw-8368	1111	28	those	those	DET
taxlaw-8368	1111	29	revenue	revenue	NOUN
taxlaw-8368	1111	30	needs	need	NOUN
taxlaw-8368	1111	31	are	be	AUX
taxlaw-8368	1111	32	relative	relative	ADJ
taxlaw-8368	1111	33	,	,	PUNCT
taxlaw-8368	1111	34	not	not	PART
taxlaw-8368	1111	35	absolute	absolute	ADJ
taxlaw-8368	1111	36	.	.	PUNCT
taxlaw-8368	1112	1	hence	hence	ADV
taxlaw-8368	1112	2	,	,	PUNCT
taxlaw-8368	1112	3	the	the	DET
taxlaw-8368	1112	4	second	second	ADJ
taxlaw-8368	1112	5	step	step	NOUN
taxlaw-8368	1112	6	would	would	AUX
taxlaw-8368	1112	7	require	require	VERB
taxlaw-8368	1112	8	an	an	DET
taxlaw-8368	1112	9	evaluation	evaluation	NOUN
taxlaw-8368	1112	10	that	that	PRON
taxlaw-8368	1112	11	assesses	assess	VERB
taxlaw-8368	1112	12	nutrition	nutrition	NOUN
taxlaw-8368	1112	13	,	,	PUNCT
taxlaw-8368	1112	14	housing	housing	NOUN
taxlaw-8368	1112	15	,	,	PUNCT
taxlaw-8368	1112	16	education	education	NOUN
taxlaw-8368	1112	17	,	,	PUNCT
taxlaw-8368	1112	18	healthcare	healthcare	PROPN
taxlaw-8368	1112	19	,	,	PUNCT
taxlaw-8368	1112	20	and	and	CCONJ
taxlaw-8368	1112	21	infrastructure	infrastructure	NOUN
taxlaw-8368	1112	22	needs	need	NOUN
taxlaw-8368	1112	23	of	of	ADP
taxlaw-8368	1112	24	less	less	ADJ
taxlaw-8368	1112	25	developed	develop	VERB
taxlaw-8368	1112	26	countries	country	NOUN
taxlaw-8368	1112	27	and	and	CCONJ
taxlaw-8368	1112	28	development	development	NOUN
taxlaw-8368	1112	29	of	of	ADP
taxlaw-8368	1112	30	a	a	DET
taxlaw-8368	1112	31	plan	plan	NOUN
taxlaw-8368	1112	32	to	to	PART
taxlaw-8368	1112	33	ameliorate	ameliorate	VERB
taxlaw-8368	1112	34	any	any	DET
taxlaw-8368	1112	35	deficits	deficit	NOUN
taxlaw-8368	1112	36	in	in	ADP
taxlaw-8368	1112	37	all	all	DET
taxlaw-8368	1112	38	categories	category	NOUN
taxlaw-8368	1112	39	worldwide	worldwide	ADV
taxlaw-8368	1112	40	.	.	PUNCT
taxlaw-8368	1113	1	the	the	DET
taxlaw-8368	1113	2	un	un	PROPN
taxlaw-8368	1113	3	has	have	VERB
taxlaw-8368	1113	4	projects	project	NOUN
taxlaw-8368	1113	5	related	relate	VERB
taxlaw-8368	1113	6	to	to	ADP
taxlaw-8368	1113	7	some	some	DET
taxlaw-8368	1113	8	aspects	aspect	NOUN
taxlaw-8368	1113	9	of	of	ADP
taxlaw-8368	1113	10	need	need	NOUN
taxlaw-8368	1113	11	already	already	ADV
taxlaw-8368	1113	12	,	,	PUNCT
taxlaw-8368	1113	13	including	include	VERB
taxlaw-8368	1113	14	hunger.258	hunger.258	VERB
taxlaw-8368	1113	15	the	the	DET
taxlaw-8368	1113	16	remaining	remain	VERB
taxlaw-8368	1113	17	revenue	revenue	NOUN
taxlaw-8368	1113	18	would	would	AUX
taxlaw-8368	1113	19	be	be	AUX
taxlaw-8368	1113	20	devoted	devote	VERB
taxlaw-8368	1113	21	to	to	ADP
taxlaw-8368	1113	22	the	the	DET
taxlaw-8368	1113	23	gradual	gradual	ADJ
taxlaw-8368	1113	24	elimination	elimination	NOUN
taxlaw-8368	1113	25	of	of	ADP
taxlaw-8368	1113	26	those	those	DET
taxlaw-8368	1113	27	deficits	deficit	NOUN
taxlaw-8368	1113	28	—	—	PUNCT
taxlaw-8368	1113	29	perhaps	perhaps	ADV
taxlaw-8368	1113	30	addressing	address	VERB
taxlaw-8368	1113	31	life	life	NOUN
taxlaw-8368	1113	32	-	-	PUNCT
taxlaw-8368	1113	33	threatening	threaten	VERB
taxlaw-8368	1113	34	deficits	deficit	NOUN
taxlaw-8368	1113	35	first	first	ADV
taxlaw-8368	1113	36	followed	follow	VERB
taxlaw-8368	1113	37	by	by	ADP
taxlaw-8368	1113	38	improvement	improvement	NOUN
taxlaw-8368	1113	39	of	of	ADP
taxlaw-8368	1113	40	living	living	NOUN
taxlaw-8368	1113	41	standards	standard	NOUN
taxlaw-8368	1113	42	everywhere	everywhere	ADV
taxlaw-8368	1113	43	.	.	PUNCT
taxlaw-8368	1114	1	amelioration	amelioration	NOUN
taxlaw-8368	1114	2	costs	cost	NOUN
taxlaw-8368	1114	3	would	would	AUX
taxlaw-8368	1114	4	vary	vary	VERB
taxlaw-8368	1114	5	widely	widely	ADV
taxlaw-8368	1114	6	since	since	SCONJ
taxlaw-8368	1114	7	they	they	PRON
taxlaw-8368	1114	8	will	will	AUX
taxlaw-8368	1114	9	remain	remain	VERB
taxlaw-8368	1114	10	a	a	DET
taxlaw-8368	1114	11	function	function	NOUN
taxlaw-8368	1114	12	of	of	ADP
taxlaw-8368	1114	13	relative	relative	ADJ
taxlaw-8368	1114	14	local	local	ADJ
taxlaw-8368	1114	15	cost	cost	NOUN
taxlaw-8368	1114	16	of	of	ADP
taxlaw-8368	1114	17	goods	good	NOUN
taxlaw-8368	1114	18	and	and	CCONJ
taxlaw-8368	1114	19	labor	labor	NOUN
taxlaw-8368	1114	20	.	.	PUNCT
taxlaw-8368	1115	1	the	the	DET
taxlaw-8368	1115	2	method	method	NOUN
taxlaw-8368	1115	3	of	of	ADP
taxlaw-8368	1115	4	distributing	distribute	VERB
taxlaw-8368	1115	5	the	the	DET
taxlaw-8368	1115	6	incremental	incremental	ADJ
taxlaw-8368	1115	7	revenue	revenue	NOUN
taxlaw-8368	1115	8	may	may	AUX
taxlaw-8368	1115	9	prove	prove	VERB
taxlaw-8368	1115	10	more	more	ADV
taxlaw-8368	1115	11	challenging	challenging	ADJ
taxlaw-8368	1115	12	than	than	ADP
taxlaw-8368	1115	13	determining	determine	VERB
taxlaw-8368	1115	14	the	the	DET
taxlaw-8368	1115	15	amount	amount	NOUN
taxlaw-8368	1115	16	to	to	PART
taxlaw-8368	1115	17	distribute	distribute	VERB
taxlaw-8368	1115	18	to	to	ADP
taxlaw-8368	1115	19	each	each	DET
taxlaw-8368	1115	20	country	country	NOUN
taxlaw-8368	1115	21	.	.	PUNCT
taxlaw-8368	1116	1	significant	significant	ADJ
taxlaw-8368	1116	2	regional	regional	ADJ
taxlaw-8368	1116	3	variations	variation	NOUN
taxlaw-8368	1116	4	of	of	ADP
taxlaw-8368	1116	5	need	need	NOUN
taxlaw-8368	1116	6	contribute	contribute	VERB
taxlaw-8368	1116	7	to	to	ADP
taxlaw-8368	1116	8	the	the	DET
taxlaw-8368	1116	9	determination	determination	NOUN
taxlaw-8368	1116	10	of	of	ADP
taxlaw-8368	1116	11	the	the	DET
taxlaw-8368	1116	12	amount	amount	NOUN
taxlaw-8368	1116	13	but	but	CCONJ
taxlaw-8368	1116	14	distribution	distribution	NOUN
taxlaw-8368	1116	15	through	through	ADP
taxlaw-8368	1116	16	national	national	ADJ
taxlaw-8368	1116	17	or	or	CCONJ
taxlaw-8368	1116	18	regional	regional	ADJ
taxlaw-8368	1116	19	governments	government	NOUN
taxlaw-8368	1116	20	and	and	CCONJ
taxlaw-8368	1116	21	agencies	agency	NOUN
taxlaw-8368	1116	22	requires	require	VERB
taxlaw-8368	1116	23	a	a	DET
taxlaw-8368	1116	24	national	national	ADJ
taxlaw-8368	1116	25	or	or	CCONJ
taxlaw-8368	1116	26	local	local	ADJ
taxlaw-8368	1116	27	commitment	commitment	NOUN
taxlaw-8368	1116	28	to	to	PART
taxlaw-8368	1116	29	deploy	deploy	VERB
taxlaw-8368	1116	30	the	the	DET
taxlaw-8368	1116	31	funds	fund	NOUN
taxlaw-8368	1116	32	as	as	SCONJ
taxlaw-8368	1116	33	intended	intend	VERB
taxlaw-8368	1116	34	.	.	PUNCT
taxlaw-8368	1117	1	local	local	ADJ
taxlaw-8368	1117	2	corruption	corruption	NOUN
taxlaw-8368	1117	3	is	be	AUX
taxlaw-8368	1117	4	likely	likely	ADJ
taxlaw-8368	1117	5	to	to	PART
taxlaw-8368	1117	6	remain	remain	VERB
taxlaw-8368	1117	7	an	an	DET
taxlaw-8368	1117	8	impediment	impediment	NOUN
taxlaw-8368	1117	9	to	to	ADP
taxlaw-8368	1117	10	the	the	DET
taxlaw-8368	1117	11	intended	intend	VERB
taxlaw-8368	1117	12	development	development	NOUN
taxlaw-8368	1117	13	and	and	CCONJ
taxlaw-8368	1117	14	retard	retard	VERB
taxlaw-8368	1117	15	progress	progress	NOUN
taxlaw-8368	1117	16	toward	toward	ADP
taxlaw-8368	1117	17	the	the	DET
taxlaw-8368	1117	18	elimination	elimination	NOUN
taxlaw-8368	1117	19	of	of	ADP
taxlaw-8368	1117	20	absolute	absolute	ADJ
taxlaw-8368	1117	21	poverty	poverty	NOUN
taxlaw-8368	1117	22	.	.	PUNCT
taxlaw-8368	1118	1	direct	direct	ADJ
taxlaw-8368	1118	2	international	international	ADJ
taxlaw-8368	1118	3	control	control	NOUN
taxlaw-8368	1118	4	of	of	ADP
taxlaw-8368	1118	5	deployment	deployment	NOUN
taxlaw-8368	1118	6	of	of	ADP
taxlaw-8368	1118	7	funds	fund	NOUN
taxlaw-8368	1118	8	might	might	AUX
taxlaw-8368	1118	9	be	be	AUX
taxlaw-8368	1118	10	the	the	DET
taxlaw-8368	1118	11	best	good	ADJ
taxlaw-8368	1118	12	solution	solution	NOUN
taxlaw-8368	1118	13	,	,	PUNCT
taxlaw-8368	1118	14	but	but	CCONJ
taxlaw-8368	1118	15	that	that	PRON
taxlaw-8368	1118	16	would	would	AUX
taxlaw-8368	1118	17	require	require	VERB
taxlaw-8368	1118	18	further	further	ADJ
taxlaw-8368	1118	19	relinquishment	relinquishment	NOUN
taxlaw-8368	1118	20	of	of	ADP
taxlaw-8368	1118	21	national	national	ADJ
taxlaw-8368	1118	22	sovereignty	sovereignty	NOUN
taxlaw-8368	1118	23	,	,	PUNCT
taxlaw-8368	1118	24	which	which	PRON
taxlaw-8368	1118	25	quite	quite	ADV
taxlaw-8368	1118	26	possibly	possibly	ADV
taxlaw-8368	1118	27	can	can	AUX
taxlaw-8368	1118	28	endanger	endanger	VERB
taxlaw-8368	1118	29	international	international	ADJ
taxlaw-8368	1118	30	willingness	willingness	NOUN
taxlaw-8368	1118	31	to	to	PART
taxlaw-8368	1118	32	engage	engage	VERB
taxlaw-8368	1118	33	in	in	ADP
taxlaw-8368	1118	34	the	the	DET
taxlaw-8368	1118	35	borderless	borderless	ADJ
taxlaw-8368	1118	36	tax	tax	NOUN
taxlaw-8368	1118	37	project	project	NOUN
taxlaw-8368	1118	38	.	.	PUNCT
taxlaw-8368	1119	1	such	such	ADJ
taxlaw-8368	1119	2	control	control	NOUN
taxlaw-8368	1119	3	goes	go	VERB
taxlaw-8368	1119	4	well	well	ADV
taxlaw-8368	1119	5	beyond	beyond	ADP
taxlaw-8368	1119	6	the	the	DET
taxlaw-8368	1119	7	economically	economically	ADV
taxlaw-8368	1119	8	beneficial	beneficial	ADJ
taxlaw-8368	1119	9	strategy	strategy	NOUN
taxlaw-8368	1119	10	of	of	ADP
taxlaw-8368	1119	11	a	a	DET
taxlaw-8368	1119	12	uniform	uniform	NOUN
taxlaw-8368	1119	13	and	and	CCONJ
taxlaw-8368	1119	14	borderless	borderless	ADJ
taxlaw-8368	1119	15	tax	tax	NOUN
taxlaw-8368	1119	16	.	.	PUNCT
taxlaw-8368	1120	1	it	it	PRON
taxlaw-8368	1120	2	might	might	AUX
taxlaw-8368	1120	3	prove	prove	VERB
taxlaw-8368	1120	4	even	even	ADV
taxlaw-8368	1120	5	more	more	ADV
taxlaw-8368	1120	6	difficult	difficult	ADJ
taxlaw-8368	1120	7	to	to	PART
taxlaw-8368	1120	8	persuade	persuade	VERB
taxlaw-8368	1120	9	nations	nation	NOUN
taxlaw-8368	1120	10	to	to	PART
taxlaw-8368	1120	11	yield	yield	VERB
taxlaw-8368	1120	12	control	control	NOUN
taxlaw-8368	1120	13	over	over	ADP
taxlaw-8368	1120	14	national	national	PROPN
taxlaw-8368	1120	15	revenue	revenue	NOUN
taxlaw-8368	1120	16	deployment	deployment	NOUN
taxlaw-8368	1120	17	than	than	SCONJ
taxlaw-8368	1120	18	to	to	PART
taxlaw-8368	1120	19	persuade	persuade	VERB
taxlaw-8368	1120	20	them	they	PRON
taxlaw-8368	1120	21	to	to	PART
taxlaw-8368	1120	22	become	become	VERB
taxlaw-8368	1120	23	part	part	NOUN
taxlaw-8368	1120	24	of	of	ADP
taxlaw-8368	1120	25	the	the	DET
taxlaw-8368	1120	26	borderless	borderless	ADJ
taxlaw-8368	1120	27	collection	collection	NOUN
taxlaw-8368	1120	28	system	system	NOUN
taxlaw-8368	1120	29	.	.	PUNCT
taxlaw-8368	1121	1	international	international	ADJ
taxlaw-8368	1121	2	control	control	NOUN
taxlaw-8368	1121	3	over	over	ADP
taxlaw-8368	1121	4	resource	resource	NOUN
taxlaw-8368	1121	5	distribution	distribution	NOUN
taxlaw-8368	1121	6	intrudes	intrude	VERB
taxlaw-8368	1121	7	further	far	ADV
taxlaw-8368	1121	8	upon	upon	SCONJ
taxlaw-8368	1121	9	national	national	ADJ
taxlaw-8368	1121	10	selfdetermination	selfdetermination	NOUN
taxlaw-8368	1121	11	.	.	PUNCT
taxlaw-8368	1122	1	the	the	DET
taxlaw-8368	1122	2	global	global	ADJ
taxlaw-8368	1122	3	pressure	pressure	NOUN
taxlaw-8368	1122	4	to	to	PART
taxlaw-8368	1122	5	join	join	VERB
taxlaw-8368	1122	6	a	a	DET
taxlaw-8368	1122	7	worldwide	worldwide	ADJ
taxlaw-8368	1122	8	tax	tax	NOUN
taxlaw-8368	1122	9	consortium	consortium	NOUN
taxlaw-8368	1122	10	and	and	CCONJ
taxlaw-8368	1122	11	subscribe	subscribe	VERB
taxlaw-8368	1122	12	to	to	ADP
taxlaw-8368	1122	13	a	a	DET
taxlaw-8368	1122	14	fair	fair	ADJ
taxlaw-8368	1122	15	tax	tax	NOUN
taxlaw-8368	1122	16	and	and	CCONJ
taxlaw-8368	1122	17	distribution	distribution	NOUN
taxlaw-8368	1122	18	formula	formula	NOUN
taxlaw-8368	1122	19	might	might	AUX
taxlaw-8368	1122	20	serve	serve	VERB
taxlaw-8368	1122	21	to	to	ADP
taxlaw-8368	1122	22	moderate	moderate	ADJ
taxlaw-8368	1122	23	corruption	corruption	NOUN
taxlaw-8368	1122	24	where	where	SCONJ
taxlaw-8368	1122	25	it	it	PRON
taxlaw-8368	1122	26	becomes	become	VERB
taxlaw-8368	1122	27	clear	clear	ADJ
taxlaw-8368	1122	28	that	that	SCONJ
taxlaw-8368	1122	29	corruption	corruption	NOUN
taxlaw-8368	1122	30	is	be	AUX
taxlaw-8368	1122	31	impeding	impede	VERB
taxlaw-8368	1122	32	intended	intend	VERB
taxlaw-8368	1122	33	distribution	distribution	NOUN
taxlaw-8368	1122	34	to	to	PART
taxlaw-8368	1122	35	diminish	diminish	VERB
taxlaw-8368	1122	36	the	the	DET
taxlaw-8368	1122	37	incidence	incidence	NOUN
taxlaw-8368	1122	38	of	of	ADP
taxlaw-8368	1122	39	local	local	ADJ
taxlaw-8368	1122	40	poverty	poverty	NOUN
taxlaw-8368	1122	41	,	,	PUNCT
taxlaw-8368	1122	42	as	as	SCONJ
taxlaw-8368	1122	43	local	local	ADJ
taxlaw-8368	1122	44	residents	resident	NOUN
taxlaw-8368	1122	45	begin	begin	VERB
taxlaw-8368	1122	46	to	to	PART
taxlaw-8368	1122	47	imagine	imagine	VERB
taxlaw-8368	1122	48	fundamental	fundamental	ADJ
taxlaw-8368	1122	49	changes	change	NOUN
taxlaw-8368	1122	50	in	in	ADP
taxlaw-8368	1122	51	living	living	NOUN
taxlaw-8368	1122	52	conditions	condition	NOUN
taxlaw-8368	1122	53	for	for	ADP
taxlaw-8368	1122	54	them	they	PRON
taxlaw-8368	1122	55	if	if	SCONJ
taxlaw-8368	1122	56	they	they	PRON
taxlaw-8368	1122	57	organize	organize	VERB
taxlaw-8368	1122	58	to	to	PART
taxlaw-8368	1122	59	prevent	prevent	VERB
taxlaw-8368	1122	60	corrupt	corrupt	ADJ
taxlaw-8368	1122	61	actors	actor	NOUN
taxlaw-8368	1122	62	from	from	ADP
taxlaw-8368	1122	63	seizing	seize	VERB
taxlaw-8368	1122	64	the	the	DET
taxlaw-8368	1122	65	funds	fund	NOUN
taxlaw-8368	1122	66	and	and	CCONJ
taxlaw-8368	1122	67	preventing	prevent	VERB
taxlaw-8368	1122	68	development	development	NOUN
taxlaw-8368	1122	69	.	.	PUNCT
taxlaw-8368	1123	1	the	the	DET
taxlaw-8368	1123	2	borderless	borderless	ADJ
taxlaw-8368	1123	3	system	system	NOUN
taxlaw-8368	1123	4	affords	afford	VERB
taxlaw-8368	1123	5	an	an	DET
taxlaw-8368	1123	6	opportunity	opportunity	NOUN
taxlaw-8368	1123	7	to	to	PART
taxlaw-8368	1123	8	deploy	deploy	VERB
taxlaw-8368	1123	9	a	a	DET
taxlaw-8368	1123	10	portion	portion	NOUN
taxlaw-8368	1123	11	of	of	ADP
taxlaw-8368	1123	12	the	the	DET
taxlaw-8368	1123	13	tax	tax	NOUN
taxlaw-8368	1123	14	revenue	revenue	NOUN
taxlaw-8368	1123	15	to	to	PART
taxlaw-8368	1123	16	fund	fund	VERB
taxlaw-8368	1123	17	a	a	DET
taxlaw-8368	1123	18	universal	universal	ADJ
taxlaw-8368	1123	19	basic	basic	ADJ
taxlaw-8368	1123	20	income	income	NOUN
taxlaw-8368	1123	21	(	(	PUNCT
taxlaw-8368	1123	22	ubi	ubi	PROPN
taxlaw-8368	1123	23	)	)	PUNCT
taxlaw-8368	1123	24	.	.	PUNCT
taxlaw-8368	1124	1	one	one	NUM
taxlaw-8368	1124	2	country	country	NOUN
taxlaw-8368	1124	3	,	,	PUNCT
taxlaw-8368	1124	4	several	several	ADJ
taxlaw-8368	1124	5	non	non	ADJ
taxlaw-8368	1124	6	-	-	ADJ
taxlaw-8368	1124	7	governmental	governmental	ADJ
taxlaw-8368	1124	8	agencies	agency	NOUN
taxlaw-8368	1124	9	and	and	CCONJ
taxlaw-8368	1124	10	various	various	ADJ
taxlaw-8368	1124	11	governmental	governmental	ADJ
taxlaw-8368	1124	12	units	unit	NOUN
taxlaw-8368	1124	13	have	have	AUX
taxlaw-8368	1124	14	experimented	experiment	VERB
taxlaw-8368	1124	15	with	with	ADP
taxlaw-8368	1124	16	differing	differ	VERB
taxlaw-8368	1124	17	permutations	permutation	NOUN
taxlaw-8368	1124	18	of	of	ADP
taxlaw-8368	1124	19	a	a	DET
taxlaw-8368	1124	20	ubi.259	ubi.259	NOUN
taxlaw-8368	1124	21	some	some	DET
taxlaw-8368	1124	22	ubis	ubi	NOUN
taxlaw-8368	1124	23	are	be	AUX
taxlaw-8368	1124	24	means	mean	NOUN
taxlaw-8368	1124	25	tested	test	VERB
taxlaw-8368	1124	26	while	while	SCONJ
taxlaw-8368	1124	27	others	other	NOUN
taxlaw-8368	1124	28	simply	simply	ADV
taxlaw-8368	1124	29	distribute	distribute	VERB
taxlaw-8368	1124	30	a	a	DET
taxlaw-8368	1124	31	basic	basic	ADJ
taxlaw-8368	1124	32	sum	sum	NOUN
taxlaw-8368	1124	33	to	to	ADP
taxlaw-8368	1124	34	each	each	DET
taxlaw-8368	1124	35	individual	individual	NOUN
taxlaw-8368	1124	36	.	.	PUNCT
taxlaw-8368	1125	1	the	the	DET
taxlaw-8368	1125	2	means	mean	NOUN
taxlaw-8368	1125	3	-	-	PUNCT
taxlaw-8368	1125	4	tested	test	VERB
taxlaw-8368	1125	5	,	,	PUNCT
taxlaw-8368	1125	6	recovery	recovery	NOUN
taxlaw-8368	1125	7	rebates	rebate	NOUN
taxlaw-8368	1125	8	under	under	ADP
taxlaw-8368	1125	9	the	the	DET
taxlaw-8368	1125	10	cares	care	NOUN
taxlaw-8368	1125	11	act	act	NOUN
taxlaw-8368	1125	12	and	and	CCONJ
taxlaw-8368	1125	13	subsequent	subsequent	ADJ
taxlaw-8368	1125	14	legislation260	legislation260	PROPN
taxlaw-8368	1125	15	in	in	ADP
taxlaw-8368	1125	16	258	258	NUM
taxlaw-8368	1125	17	see	see	VERB
taxlaw-8368	1125	18	sustainable	sustainable	ADJ
taxlaw-8368	1125	19	development	development	NOUN
taxlaw-8368	1125	20	programs	program	NOUN
taxlaw-8368	1125	21	,	,	PUNCT
taxlaw-8368	1125	22	goal	goal	NOUN
taxlaw-8368	1125	23	2	2	NUM
taxlaw-8368	1125	24	:	:	PUNCT
taxlaw-8368	1125	25	zero	zero	NUM
taxlaw-8368	1125	26	hunger	hunger	NOUN
taxlaw-8368	1125	27	,	,	PUNCT
taxlaw-8368	1125	28	un	un	PROPN
taxlaw-8368	1125	29	,	,	PUNCT
taxlaw-8368	1125	30	https://www.un.org/sustainabledevelopment/hunger/	https://www.un.org/sustainabledevelopment/hunger/	NOUN
taxlaw-8368	1126	1	[	[	X
taxlaw-8368	1126	2	https://perma.cc/862x-fwwt	https://perma.cc/862x-fwwt	X
taxlaw-8368	1126	3	]	]	X
taxlaw-8368	1126	4	(	(	PUNCT
taxlaw-8368	1126	5	last	last	ADV
taxlaw-8368	1126	6	visited	visit	VERB
taxlaw-8368	1126	7	july	july	PROPN
taxlaw-8368	1126	8	10	10	NUM
taxlaw-8368	1126	9	,	,	PUNCT
taxlaw-8368	1126	10	2020	2020	NUM
taxlaw-8368	1126	11	)	)	PUNCT
taxlaw-8368	1126	12	,	,	PUNCT
taxlaw-8368	1126	13	for	for	ADP
taxlaw-8368	1126	14	all	all	DET
taxlaw-8368	1126	15	17	17	NUM
taxlaw-8368	1126	16	development	development	NOUN
taxlaw-8368	1126	17	goals	goal	NOUN
taxlaw-8368	1126	18	,	,	PUNCT
taxlaw-8368	1126	19	including	include	VERB
taxlaw-8368	1126	20	health	health	NOUN
taxlaw-8368	1126	21	,	,	PUNCT
taxlaw-8368	1126	22	education	education	NOUN
taxlaw-8368	1126	23	,	,	PUNCT
taxlaw-8368	1126	24	clean	clean	ADJ
taxlaw-8368	1126	25	water	water	NOUN
taxlaw-8368	1126	26	,	,	PUNCT
taxlaw-8368	1126	27	and	and	CCONJ
taxlaw-8368	1126	28	climate	climate	NOUN
taxlaw-8368	1126	29	actions	action	NOUN
taxlaw-8368	1126	30	,	,	PUNCT
taxlaw-8368	1126	31	see	see	VERB
taxlaw-8368	1126	32	sustainable	sustainable	ADJ
taxlaw-8368	1126	33	development	development	NOUN
taxlaw-8368	1126	34	programs	program	NOUN
taxlaw-8368	1126	35	,	,	PUNCT
taxlaw-8368	1126	36	un	un	PROPN
taxlaw-8368	1126	37	,	,	PUNCT
taxlaw-8368	1126	38	http://www.undp.org/content/undp/en	http://www.undp.org/content/undp/en	PROPN
taxlaw-8368	1126	39	/home	/home	ADJ
taxlaw-8368	1126	40	/	/	SYM
taxlaw-8368	1126	41	sustainable	sustainable	ADJ
taxlaw-8368	1126	42	-	-	PUNCT
taxlaw-8368	1126	43	development	development	NOUN
taxlaw-8368	1126	44	-	-	PUNCT
taxlaw-8368	1126	45	goals.html	goals.html	NOUN
taxlaw-8368	1126	46	[	[	X
taxlaw-8368	1126	47	https://perma.cc/h8un-ll64	https://perma.cc/h8un-ll64	X
taxlaw-8368	1126	48	]	]	X
taxlaw-8368	1126	49	(	(	PUNCT
taxlaw-8368	1126	50	last	last	ADV
taxlaw-8368	1126	51	visited	visit	VERB
taxlaw-8368	1126	52	june	june	PROPN
taxlaw-8368	1126	53	23	23	NUM
taxlaw-8368	1126	54	,	,	PUNCT
taxlaw-8368	1126	55	2020	2020	NUM
taxlaw-8368	1126	56	)	)	PUNCT
taxlaw-8368	1126	57	.	.	PUNCT
taxlaw-8368	1127	1	259	259	NUM
taxlaw-8368	1127	2	sigal	sigal	ADJ
taxlaw-8368	1127	3	samuel	samuel	NOUN
taxlaw-8368	1127	4	,	,	PUNCT
taxlaw-8368	1127	5	everywhere	everywhere	ADJ
taxlaw-8368	1127	6	basic	basic	ADJ
taxlaw-8368	1127	7	income	income	NOUN
taxlaw-8368	1127	8	has	have	AUX
taxlaw-8368	1127	9	been	be	AUX
taxlaw-8368	1127	10	tried	try	VERB
taxlaw-8368	1127	11	,	,	PUNCT
taxlaw-8368	1127	12	in	in	ADP
taxlaw-8368	1127	13	one	one	NUM
taxlaw-8368	1127	14	map	map	NOUN
taxlaw-8368	1127	15	,	,	PUNCT
taxlaw-8368	1127	16	vox	vox	PROPN
taxlaw-8368	1127	17	(	(	PUNCT
taxlaw-8368	1127	18	feb	feb	PROPN
taxlaw-8368	1127	19	.	.	PROPN
taxlaw-8368	1127	20	19	19	NUM
taxlaw-8368	1127	21	,	,	PUNCT
taxlaw-8368	1127	22	2020	2020	NUM
taxlaw-8368	1127	23	)	)	PUNCT
taxlaw-8368	1127	24	,	,	PUNCT
taxlaw-8368	1127	25	https://www.vox.com/future-perfect/2020/2/19/21112570/universal-basic-income-ubi-map	https://www.vox.com/future-perfect/2020/2/19/21112570/universal-basic-income-ubi-map	VERB
taxlaw-8368	1128	1	[	[	X
taxlaw-8368	1128	2	https://perma.cc/5l6v-x493	https://perma.cc/5l6v-x493	X
taxlaw-8368	1128	3	]	]	X
taxlaw-8368	1128	4	.	.	PUNCT
taxlaw-8368	1129	1	260	260	NUM
taxlaw-8368	1129	2	see	see	VERB
taxlaw-8368	1129	3	coronavirus	coronavirus	NOUN
taxlaw-8368	1129	4	aid	aid	NOUN
taxlaw-8368	1129	5	,	,	PUNCT
taxlaw-8368	1129	6	relief	relief	NOUN
taxlaw-8368	1129	7	,	,	PUNCT
taxlaw-8368	1129	8	and	and	CCONJ
taxlaw-8368	1129	9	economic	economic	ADJ
taxlaw-8368	1129	10	security	security	NOUN
taxlaw-8368	1129	11	act	act	NOUN
taxlaw-8368	1129	12	(	(	PUNCT
taxlaw-8368	1129	13	the	the	DET
taxlaw-8368	1129	14	cares	care	NOUN
taxlaw-8368	1129	15	act	act	PROPN
taxlaw-8368	1129	16	)	)	PUNCT
taxlaw-8368	1129	17	,	,	PUNCT
taxlaw-8368	1129	18	pub	pub	NOUN
taxlaw-8368	1129	19	.	.	PUNCT
taxlaw-8368	1130	1	l.	l.	PROPN
taxlaw-8368	1130	2	116	116	NUM
taxlaw-8368	1130	3	-	-	SYM
taxlaw-8368	1130	4	136	136	NUM
taxlaw-8368	1130	5	,	,	PUNCT
taxlaw-8368	1130	6	134	134	NUM
taxlaw-8368	1130	7	stat	stat	NOUN
taxlaw-8368	1130	8	.	.	PUNCT
taxlaw-8368	1131	1	281	281	NUM
taxlaw-8368	1131	2	(	(	PUNCT
taxlaw-8368	1131	3	codified	codify	VERB
taxlaw-8368	1131	4	as	as	SCONJ
taxlaw-8368	1131	5	amended	amend	VERB
taxlaw-8368	1131	6	in	in	ADP
taxlaw-8368	1131	7	scattered	scatter	VERB
taxlaw-8368	1131	8	sections	section	NOUN
taxlaw-8368	1131	9	of	of	ADP
taxlaw-8368	1131	10	u.s	u.s	PROPN
taxlaw-8368	1131	11	.	.	PROPN
taxlaw-8368	1131	12	code	code	PROPN
taxlaw-8368	1131	13	)	)	PUNCT
taxlaw-8368	1131	14	,	,	PUNCT
taxlaw-8368	1131	15	consolidated	consolidate	VERB
taxlaw-8368	1131	16	170	170	NUM
taxlaw-8368	1131	17	columbia	columbia	PROPN
taxlaw-8368	1131	18	journal	journal	PROPN
taxlaw-8368	1131	19	of	of	ADP
taxlaw-8368	1131	20	tax	tax	NOUN
taxlaw-8368	1131	21	law	law	NOUN
taxlaw-8368	1131	22	[	[	X
taxlaw-8368	1131	23	vol	vol	NOUN
taxlaw-8368	1131	24	.	.	PUNCT
taxlaw-8368	1132	1	12:126	12:126	NUM
taxlaw-8368	1132	2	the	the	DET
taxlaw-8368	1132	3	u.s	u.s	PROPN
taxlaw-8368	1132	4	.	.	PROPN
taxlaw-8368	1132	5	are	be	AUX
taxlaw-8368	1132	6	a	a	DET
taxlaw-8368	1132	7	limited	limited	ADJ
taxlaw-8368	1132	8	form	form	NOUN
taxlaw-8368	1132	9	of	of	ADP
taxlaw-8368	1132	10	ubi.261	ubi.261	PROPN
taxlaw-8368	1132	11	u.s	u.s	PROPN
taxlaw-8368	1132	12	.	.	PROPN
taxlaw-8368	1132	13	democratic	democratic	ADJ
taxlaw-8368	1132	14	presidential	presidential	ADJ
taxlaw-8368	1132	15	primary	primary	ADJ
taxlaw-8368	1132	16	candidate	candidate	NOUN
taxlaw-8368	1132	17	andrew	andrew	PROPN
taxlaw-8368	1132	18	yang	yang	PROPN
taxlaw-8368	1132	19	included	include	VERB
taxlaw-8368	1132	20	a	a	DET
taxlaw-8368	1132	21	ubi	ubi	NOUN
taxlaw-8368	1132	22	in	in	ADP
taxlaw-8368	1132	23	his	his	PRON
taxlaw-8368	1132	24	platform.262	platform.262	NOUN
taxlaw-8368	1132	25	some	some	DET
taxlaw-8368	1132	26	commentators	commentator	NOUN
taxlaw-8368	1132	27	have	have	AUX
taxlaw-8368	1132	28	recommended	recommend	VERB
taxlaw-8368	1132	29	a	a	DET
taxlaw-8368	1132	30	universal	universal	ADJ
taxlaw-8368	1132	31	basic	basic	ADJ
taxlaw-8368	1132	32	income	income	NOUN
taxlaw-8368	1132	33	within	within	ADP
taxlaw-8368	1132	34	national	national	ADJ
taxlaw-8368	1132	35	borders	border	NOUN
taxlaw-8368	1132	36	to	to	PART
taxlaw-8368	1132	37	eliminate	eliminate	VERB
taxlaw-8368	1132	38	poverty	poverty	NOUN
taxlaw-8368	1132	39	and	and	CCONJ
taxlaw-8368	1132	40	distribute	distribute	VERB
taxlaw-8368	1132	41	welfare	welfare	NOUN
taxlaw-8368	1132	42	while	while	SCONJ
taxlaw-8368	1132	43	respecting	respect	VERB
taxlaw-8368	1132	44	the	the	DET
taxlaw-8368	1132	45	dignity	dignity	NOUN
taxlaw-8368	1132	46	and	and	CCONJ
taxlaw-8368	1132	47	autonomy	autonomy	NOUN
taxlaw-8368	1132	48	of	of	ADP
taxlaw-8368	1132	49	the	the	DET
taxlaw-8368	1132	50	individual.263	individual.263	PROPN
taxlaw-8368	1132	51	some	some	DET
taxlaw-8368	1132	52	opponents	opponent	NOUN
taxlaw-8368	1132	53	of	of	ADP
taxlaw-8368	1132	54	a	a	DET
taxlaw-8368	1132	55	ubi	ubi	NOUN
taxlaw-8368	1132	56	worry	worry	NOUN
taxlaw-8368	1132	57	that	that	SCONJ
taxlaw-8368	1132	58	free	free	ADJ
taxlaw-8368	1132	59	money	money	NOUN
taxlaw-8368	1132	60	will	will	AUX
taxlaw-8368	1132	61	disincentivize	disincentivize	VERB
taxlaw-8368	1132	62	work	work	NOUN
taxlaw-8368	1132	63	but	but	CCONJ
taxlaw-8368	1132	64	some	some	PRON
taxlaw-8368	1132	65	argue	argue	VERB
taxlaw-8368	1132	66	that	that	SCONJ
taxlaw-8368	1132	67	the	the	DET
taxlaw-8368	1132	68	very	very	ADV
taxlaw-8368	1132	69	limited	limited	ADJ
taxlaw-8368	1132	70	evidence	evidence	NOUN
taxlaw-8368	1132	71	from	from	ADP
taxlaw-8368	1132	72	existing	exist	VERB
taxlaw-8368	1132	73	experiments	experiment	NOUN
taxlaw-8368	1132	74	with	with	ADP
taxlaw-8368	1132	75	ubi	ubi	PROPN
taxlaw-8368	1132	76	does	do	AUX
taxlaw-8368	1132	77	not	not	PART
taxlaw-8368	1132	78	support	support	VERB
taxlaw-8368	1132	79	that	that	PRON
taxlaw-8368	1132	80	conclusion.264	conclusion.264	VERB
taxlaw-8368	1132	81	insofar	insofar	ADV
taxlaw-8368	1132	82	as	as	SCONJ
taxlaw-8368	1132	83	the	the	DET
taxlaw-8368	1132	84	uniform	uniform	ADJ
taxlaw-8368	1132	85	global	global	ADJ
taxlaw-8368	1132	86	tax	tax	NOUN
taxlaw-8368	1132	87	requires	require	VERB
taxlaw-8368	1132	88	taxpayers	taxpayer	NOUN
taxlaw-8368	1132	89	to	to	PART
taxlaw-8368	1132	90	report	report	VERB
taxlaw-8368	1132	91	directly	directly	ADV
taxlaw-8368	1132	92	to	to	ADP
taxlaw-8368	1132	93	the	the	DET
taxlaw-8368	1132	94	international	international	ADJ
taxlaw-8368	1132	95	taxing	tax	VERB
taxlaw-8368	1132	96	agency	agency	NOUN
taxlaw-8368	1132	97	without	without	ADP
taxlaw-8368	1132	98	the	the	DET
taxlaw-8368	1132	99	intermediation	intermediation	NOUN
taxlaw-8368	1132	100	of	of	ADP
taxlaw-8368	1132	101	any	any	DET
taxlaw-8368	1132	102	national	national	ADJ
taxlaw-8368	1132	103	government	government	NOUN
taxlaw-8368	1132	104	,	,	PUNCT
taxlaw-8368	1132	105	the	the	DET
taxlaw-8368	1132	106	agency	agency	NOUN
taxlaw-8368	1132	107	has	have	VERB
taxlaw-8368	1132	108	the	the	DET
taxlaw-8368	1132	109	direct	direct	ADJ
taxlaw-8368	1132	110	contact	contact	NOUN
taxlaw-8368	1132	111	necessary	necessary	ADJ
taxlaw-8368	1132	112	to	to	PART
taxlaw-8368	1132	113	distribute	distribute	VERB
taxlaw-8368	1132	114	funds	fund	NOUN
taxlaw-8368	1132	115	to	to	ADP
taxlaw-8368	1132	116	individuals	individual	NOUN
taxlaw-8368	1132	117	.	.	PUNCT
taxlaw-8368	1133	1	if	if	SCONJ
taxlaw-8368	1133	2	the	the	DET
taxlaw-8368	1133	3	borderless	borderless	ADJ
taxlaw-8368	1133	4	tax	tax	NOUN
taxlaw-8368	1133	5	system	system	NOUN
taxlaw-8368	1133	6	includes	include	VERB
taxlaw-8368	1133	7	everyone	everyone	PRON
taxlaw-8368	1133	8	,	,	PUNCT
taxlaw-8368	1133	9	without	without	ADP
taxlaw-8368	1133	10	regard	regard	NOUN
taxlaw-8368	1133	11	to	to	ADP
taxlaw-8368	1133	12	income	income	NOUN
taxlaw-8368	1133	13	,	,	PUNCT
taxlaw-8368	1133	14	in	in	ADP
taxlaw-8368	1133	15	its	its	PRON
taxlaw-8368	1133	16	database	database	NOUN
taxlaw-8368	1133	17	,	,	PUNCT
taxlaw-8368	1133	18	it	it	PRON
taxlaw-8368	1133	19	would	would	AUX
taxlaw-8368	1133	20	be	be	AUX
taxlaw-8368	1133	21	a	a	DET
taxlaw-8368	1133	22	relatively	relatively	ADV
taxlaw-8368	1133	23	simple	simple	ADJ
taxlaw-8368	1133	24	matter	matter	NOUN
taxlaw-8368	1133	25	for	for	SCONJ
taxlaw-8368	1133	26	the	the	DET
taxlaw-8368	1133	27	agency	agency	NOUN
taxlaw-8368	1133	28	to	to	PART
taxlaw-8368	1133	29	distribute	distribute	VERB
taxlaw-8368	1133	30	funds	fund	NOUN
taxlaw-8368	1133	31	directly	directly	ADV
taxlaw-8368	1133	32	to	to	ADP
taxlaw-8368	1133	33	those	those	PRON
taxlaw-8368	1133	34	whose	whose	DET
taxlaw-8368	1133	35	incomes	income	NOUN
taxlaw-8368	1133	36	fall	fall	VERB
taxlaw-8368	1133	37	below	below	ADP
taxlaw-8368	1133	38	a	a	DET
taxlaw-8368	1133	39	geographically	geographically	ADV
taxlaw-8368	1133	40	determined	determine	VERB
taxlaw-8368	1133	41	minimum	minimum	NOUN
taxlaw-8368	1133	42	amount	amount	NOUN
taxlaw-8368	1133	43	.	.	PUNCT
taxlaw-8368	1134	1	such	such	DET
taxlaw-8368	1134	2	a	a	DET
taxlaw-8368	1134	3	system	system	NOUN
taxlaw-8368	1134	4	might	might	AUX
taxlaw-8368	1134	5	be	be	AUX
taxlaw-8368	1134	6	less	less	ADV
taxlaw-8368	1134	7	intrusive	intrusive	ADJ
taxlaw-8368	1134	8	on	on	ADP
taxlaw-8368	1134	9	national	national	ADJ
taxlaw-8368	1134	10	sovereignty	sovereignty	NOUN
taxlaw-8368	1134	11	than	than	ADP
taxlaw-8368	1134	12	other	other	ADJ
taxlaw-8368	1134	13	types	type	NOUN
taxlaw-8368	1134	14	of	of	ADP
taxlaw-8368	1134	15	control	control	NOUN
taxlaw-8368	1134	16	over	over	ADP
taxlaw-8368	1134	17	funds	fund	NOUN
taxlaw-8368	1134	18	,	,	PUNCT
taxlaw-8368	1134	19	as	as	SCONJ
taxlaw-8368	1134	20	the	the	DET
taxlaw-8368	1134	21	distributions	distribution	NOUN
taxlaw-8368	1134	22	would	would	AUX
taxlaw-8368	1134	23	be	be	AUX
taxlaw-8368	1134	24	independent	independent	ADJ
taxlaw-8368	1134	25	of	of	ADP
taxlaw-8368	1134	26	national	national	ADJ
taxlaw-8368	1134	27	borders	border	NOUN
taxlaw-8368	1134	28	and	and	CCONJ
taxlaw-8368	1134	29	tied	tie	VERB
taxlaw-8368	1134	30	only	only	ADV
taxlaw-8368	1134	31	to	to	ADP
taxlaw-8368	1134	32	the	the	DET
taxlaw-8368	1134	33	local	local	ADJ
taxlaw-8368	1134	34	cost	cost	NOUN
taxlaw-8368	1134	35	of	of	ADP
taxlaw-8368	1134	36	living	living	NOUN
taxlaw-8368	1134	37	and	and	CCONJ
taxlaw-8368	1134	38	having	have	VERB
taxlaw-8368	1134	39	little	little	ADJ
taxlaw-8368	1134	40	to	to	PART
taxlaw-8368	1134	41	do	do	VERB
taxlaw-8368	1134	42	with	with	ADP
taxlaw-8368	1134	43	any	any	DET
taxlaw-8368	1134	44	characteristic	characteristic	NOUN
taxlaw-8368	1134	45	that	that	PRON
taxlaw-8368	1134	46	might	might	AUX
taxlaw-8368	1134	47	be	be	AUX
taxlaw-8368	1134	48	specific	specific	ADJ
taxlaw-8368	1134	49	to	to	ADP
taxlaw-8368	1134	50	any	any	DET
taxlaw-8368	1134	51	country	country	NOUN
taxlaw-8368	1134	52	.	.	PUNCT
taxlaw-8368	1135	1	it	it	PRON
taxlaw-8368	1135	2	is	be	AUX
taxlaw-8368	1135	3	likely	likely	ADJ
taxlaw-8368	1135	4	,	,	PUNCT
taxlaw-8368	1135	5	for	for	ADP
taxlaw-8368	1135	6	example	example	NOUN
taxlaw-8368	1135	7	,	,	PUNCT
taxlaw-8368	1135	8	that	that	SCONJ
taxlaw-8368	1135	9	in	in	ADP
taxlaw-8368	1135	10	many	many	ADJ
taxlaw-8368	1135	11	instances	instance	NOUN
taxlaw-8368	1135	12	,	,	PUNCT
taxlaw-8368	1135	13	especially	especially	ADV
taxlaw-8368	1135	14	those	those	PRON
taxlaw-8368	1135	15	that	that	PRON
taxlaw-8368	1135	16	may	may	AUX
taxlaw-8368	1135	17	be	be	AUX
taxlaw-8368	1135	18	historically	historically	ADV
taxlaw-8368	1135	19	arbitrary	arbitrary	ADJ
taxlaw-8368	1135	20	,	,	PUNCT
taxlaw-8368	1135	21	two	two	NUM
taxlaw-8368	1135	22	individuals	individual	NOUN
taxlaw-8368	1135	23	living	live	VERB
taxlaw-8368	1135	24	a	a	DET
taxlaw-8368	1135	25	short	short	ADJ
taxlaw-8368	1135	26	distance	distance	NOUN
taxlaw-8368	1135	27	apart	apart	ADV
taxlaw-8368	1135	28	on	on	ADP
taxlaw-8368	1135	29	opposite	opposite	ADJ
taxlaw-8368	1135	30	sides	side	NOUN
taxlaw-8368	1135	31	of	of	ADP
taxlaw-8368	1135	32	a	a	DET
taxlaw-8368	1135	33	border	border	NOUN
taxlaw-8368	1135	34	will	will	AUX
taxlaw-8368	1135	35	have	have	VERB
taxlaw-8368	1135	36	more	more	ADV
taxlaw-8368	1135	37	similar	similar	ADJ
taxlaw-8368	1135	38	costs	cost	NOUN
taxlaw-8368	1135	39	of	of	ADP
taxlaw-8368	1135	40	living	live	VERB
taxlaw-8368	1135	41	than	than	ADP
taxlaw-8368	1135	42	two	two	NUM
taxlaw-8368	1135	43	individuals	individual	NOUN
taxlaw-8368	1135	44	living	live	VERB
taxlaw-8368	1135	45	at	at	ADP
taxlaw-8368	1135	46	a	a	DET
taxlaw-8368	1135	47	great	great	ADJ
taxlaw-8368	1135	48	distance	distance	NOUN
taxlaw-8368	1135	49	from	from	ADP
taxlaw-8368	1135	50	one	one	NUM
taxlaw-8368	1135	51	another	another	DET
taxlaw-8368	1135	52	in	in	ADP
taxlaw-8368	1135	53	the	the	DET
taxlaw-8368	1135	54	same	same	ADJ
taxlaw-8368	1135	55	country.265	country.265	NOUN
taxlaw-8368	1135	56	the	the	DET
taxlaw-8368	1135	57	ubi	ubi	NOUN
taxlaw-8368	1135	58	could	could	AUX
taxlaw-8368	1135	59	supplement	supplement	VERB
taxlaw-8368	1135	60	direct	direct	ADJ
taxlaw-8368	1135	61	distribution	distribution	NOUN
taxlaw-8368	1135	62	to	to	ADP
taxlaw-8368	1135	63	national	national	ADJ
taxlaw-8368	1135	64	governments	government	NOUN
taxlaw-8368	1135	65	yet	yet	ADV
taxlaw-8368	1135	66	remain	remain	VERB
taxlaw-8368	1135	67	substantially	substantially	ADV
taxlaw-8368	1135	68	free	free	ADJ
taxlaw-8368	1135	69	from	from	ADP
taxlaw-8368	1135	70	the	the	DET
taxlaw-8368	1135	71	risk	risk	NOUN
taxlaw-8368	1135	72	of	of	ADP
taxlaw-8368	1135	73	loss	loss	NOUN
taxlaw-8368	1135	74	through	through	ADP
taxlaw-8368	1135	75	governmental	governmental	ADJ
taxlaw-8368	1135	76	corruption	corruption	NOUN
taxlaw-8368	1135	77	.	.	PUNCT
taxlaw-8368	1136	1	viii	viii	PROPN
taxlaw-8368	1136	2	.	.	PUNCT
taxlaw-8368	1137	1	conclusion	conclusion	NOUN
taxlaw-8368	1137	2	this	this	DET
taxlaw-8368	1137	3	article	article	NOUN
taxlaw-8368	1137	4	proposes	propose	VERB
taxlaw-8368	1137	5	an	an	DET
taxlaw-8368	1137	6	international	international	ADJ
taxlaw-8368	1137	7	tax	tax	NOUN
taxlaw-8368	1137	8	agency	agency	NOUN
taxlaw-8368	1137	9	to	to	PART
taxlaw-8368	1137	10	administer	administer	VERB
taxlaw-8368	1137	11	a	a	DET
taxlaw-8368	1137	12	uniform	uniform	ADJ
taxlaw-8368	1137	13	borderless	borderless	ADJ
taxlaw-8368	1137	14	income	income	NOUN
taxlaw-8368	1137	15	tax	tax	NOUN
taxlaw-8368	1137	16	under	under	ADP
taxlaw-8368	1137	17	uniform	uniform	ADJ
taxlaw-8368	1137	18	tax	tax	NOUN
taxlaw-8368	1137	19	rules	rule	NOUN
taxlaw-8368	1137	20	.	.	PUNCT
taxlaw-8368	1138	1	it	it	PRON
taxlaw-8368	1138	2	complements	complement	VERB
taxlaw-8368	1138	3	an	an	DET
taxlaw-8368	1138	4	earlier	early	ADJ
taxlaw-8368	1138	5	international	international	ADJ
taxlaw-8368	1138	6	tax	tax	NOUN
taxlaw-8368	1138	7	agency	agency	NOUN
taxlaw-8368	1138	8	proposal	proposal	NOUN
taxlaw-8368	1138	9	that	that	PRON
taxlaw-8368	1138	10	would	would	AUX
taxlaw-8368	1138	11	have	have	AUX
taxlaw-8368	1138	12	apportioned	apportion	VERB
taxlaw-8368	1138	13	the	the	DET
taxlaw-8368	1138	14	income	income	NOUN
taxlaw-8368	1138	15	tax	tax	NOUN
taxlaw-8368	1138	16	base	base	NOUN
taxlaw-8368	1138	17	,	,	PUNCT
taxlaw-8368	1138	18	also	also	ADV
taxlaw-8368	1138	19	determined	determine	VERB
taxlaw-8368	1138	20	under	under	ADP
taxlaw-8368	1138	21	substantially	substantially	ADV
taxlaw-8368	1138	22	uniform	uniform	ADJ
taxlaw-8368	1138	23	rules	rule	NOUN
taxlaw-8368	1138	24	,	,	PUNCT
taxlaw-8368	1138	25	among	among	ADP
taxlaw-8368	1138	26	nations	nation	NOUN
taxlaw-8368	1138	27	to	to	PART
taxlaw-8368	1138	28	give	give	VERB
taxlaw-8368	1138	29	a	a	DET
taxlaw-8368	1138	30	more	more	ADV
taxlaw-8368	1138	31	meaningful	meaningful	ADJ
taxlaw-8368	1138	32	share	share	NOUN
taxlaw-8368	1138	33	of	of	ADP
taxlaw-8368	1138	34	the	the	DET
taxlaw-8368	1138	35	base	base	NOUN
taxlaw-8368	1138	36	to	to	ADP
taxlaw-8368	1138	37	less	less	ADV
taxlaw-8368	1138	38	developed	developed	ADJ
taxlaw-8368	1138	39	producing	produce	VERB
taxlaw-8368	1138	40	economies	economy	NOUN
taxlaw-8368	1138	41	.	.	PUNCT
taxlaw-8368	1139	1	this	this	DET
taxlaw-8368	1139	2	proposal	proposal	NOUN
taxlaw-8368	1139	3	expands	expand	VERB
taxlaw-8368	1139	4	the	the	DET
taxlaw-8368	1139	5	basic	basic	ADJ
taxlaw-8368	1139	6	concept	concept	NOUN
taxlaw-8368	1139	7	to	to	PART
taxlaw-8368	1139	8	collect	collect	VERB
taxlaw-8368	1139	9	tax	tax	NOUN
taxlaw-8368	1139	10	revenue	revenue	NOUN
taxlaw-8368	1139	11	centrally	centrally	ADV
taxlaw-8368	1139	12	and	and	CCONJ
taxlaw-8368	1139	13	distribute	distribute	VERB
taxlaw-8368	1139	14	it	it	PRON
taxlaw-8368	1139	15	among	among	ADP
taxlaw-8368	1139	16	nations	nation	NOUN
taxlaw-8368	1139	17	as	as	SCONJ
taxlaw-8368	1139	18	it	it	PRON
taxlaw-8368	1139	19	is	be	AUX
taxlaw-8368	1139	20	needed	need	VERB
taxlaw-8368	1139	21	.	.	PUNCT
taxlaw-8368	1140	1	needs	need	NOUN
taxlaw-8368	1140	2	for	for	ADP
taxlaw-8368	1140	3	developed	developed	ADJ
taxlaw-8368	1140	4	economies	economy	NOUN
taxlaw-8368	1140	5	would	would	AUX
taxlaw-8368	1140	6	include	include	VERB
taxlaw-8368	1140	7	the	the	DET
taxlaw-8368	1140	8	maintenance	maintenance	NOUN
taxlaw-8368	1140	9	of	of	ADP
taxlaw-8368	1140	10	their	their	PRON
taxlaw-8368	1140	11	existing	exist	VERB
taxlaw-8368	1140	12	infrastructures	infrastructure	NOUN
taxlaw-8368	1140	13	including	include	VERB
taxlaw-8368	1140	14	welfare	welfare	NOUN
taxlaw-8368	1140	15	,	,	PUNCT
taxlaw-8368	1140	16	while	while	SCONJ
taxlaw-8368	1140	17	needs	need	NOUN
taxlaw-8368	1140	18	for	for	ADP
taxlaw-8368	1140	19	less	less	ADJ
taxlaw-8368	1140	20	developed	develop	VERB
taxlaw-8368	1140	21	economies	economy	NOUN
taxlaw-8368	1140	22	would	would	AUX
taxlaw-8368	1140	23	include	include	VERB
taxlaw-8368	1140	24	basic	basic	ADJ
taxlaw-8368	1140	25	needs	need	NOUN
taxlaw-8368	1140	26	of	of	ADP
taxlaw-8368	1140	27	the	the	DET
taxlaw-8368	1140	28	populace	populace	NOUN
taxlaw-8368	1140	29	—	—	PUNCT
taxlaw-8368	1140	30	food	food	NOUN
taxlaw-8368	1140	31	,	,	PUNCT
taxlaw-8368	1140	32	shelter	shelter	NOUN
taxlaw-8368	1140	33	,	,	PUNCT
taxlaw-8368	1140	34	clothing	clothing	NOUN
taxlaw-8368	1140	35	,	,	PUNCT
taxlaw-8368	1140	36	healthcare	healthcare	PROPN
taxlaw-8368	1140	37	,	,	PUNCT
taxlaw-8368	1140	38	and	and	CCONJ
taxlaw-8368	1140	39	education	education	NOUN
taxlaw-8368	1140	40	.	.	PUNCT
taxlaw-8368	1141	1	the	the	DET
taxlaw-8368	1141	2	proposal	proposal	NOUN
taxlaw-8368	1141	3	is	be	AUX
taxlaw-8368	1141	4	aspirational	aspirational	ADJ
taxlaw-8368	1141	5	,	,	PUNCT
taxlaw-8368	1141	6	appropriations	appropriation	NOUN
taxlaw-8368	1141	7	act	act	PROPN
taxlaw-8368	1141	8	,	,	PUNCT
taxlaw-8368	1141	9	2021	2021	NUM
taxlaw-8368	1141	10	,	,	PUNCT
taxlaw-8368	1141	11	pub	pub	NOUN
taxlaw-8368	1141	12	.	.	PUNCT
taxlaw-8368	1142	1	l.	l.	PROPN
taxlaw-8368	1142	2	116	116	NUM
taxlaw-8368	1142	3	-	-	SYM
taxlaw-8368	1142	4	260	260	NUM
taxlaw-8368	1142	5	,	,	PUNCT
taxlaw-8368	1142	6	134	134	NUM
taxlaw-8368	1142	7	stat	stat	NOUN
taxlaw-8368	1142	8	.	.	PUNCT
taxlaw-8368	1143	1	709	709	NUM
taxlaw-8368	1143	2	(	(	PUNCT
taxlaw-8368	1143	3	codified	codify	VERB
taxlaw-8368	1143	4	as	as	SCONJ
taxlaw-8368	1143	5	amended	amend	VERB
taxlaw-8368	1143	6	in	in	ADP
taxlaw-8368	1143	7	scattered	scatter	VERB
taxlaw-8368	1143	8	sections	section	NOUN
taxlaw-8368	1143	9	of	of	ADP
taxlaw-8368	1143	10	u.s	u.s	PROPN
taxlaw-8368	1143	11	.	.	PROPN
taxlaw-8368	1143	12	code	code	PROPN
taxlaw-8368	1143	13	)	)	PUNCT
taxlaw-8368	1143	14	;	;	PUNCT
taxlaw-8368	1143	15	american	american	ADJ
taxlaw-8368	1143	16	rescue	rescue	NOUN
taxlaw-8368	1143	17	plan	plan	PROPN
taxlaw-8368	1143	18	act	act	NOUN
taxlaw-8368	1143	19	of	of	ADP
taxlaw-8368	1143	20	2021	2021	NUM
taxlaw-8368	1143	21	,	,	PUNCT
taxlaw-8368	1143	22	pub	pub	NOUN
taxlaw-8368	1143	23	.	.	PUNCT
taxlaw-8368	1144	1	l.	l.	PROPN
taxlaw-8368	1144	2	117	117	NUM
taxlaw-8368	1144	3	-	-	SYM
taxlaw-8368	1144	4	2	2	NUM
taxlaw-8368	1144	5	,	,	PUNCT
taxlaw-8368	1144	6	135	135	NUM
taxlaw-8368	1144	7	stat	stat	NOUN
taxlaw-8368	1144	8	.	.	PUNCT
taxlaw-8368	1144	9	4	4	NUM
taxlaw-8368	1145	1	(	(	PUNCT
taxlaw-8368	1145	2	codified	codify	VERB
taxlaw-8368	1145	3	as	as	SCONJ
taxlaw-8368	1145	4	amended	amend	VERB
taxlaw-8368	1145	5	in	in	ADP
taxlaw-8368	1145	6	scattered	scatter	VERB
taxlaw-8368	1145	7	sections	section	NOUN
taxlaw-8368	1145	8	of	of	ADP
taxlaw-8368	1145	9	u.s	u.s	PROPN
taxlaw-8368	1145	10	.	.	PROPN
taxlaw-8368	1145	11	code	code	PROPN
taxlaw-8368	1145	12	)	)	PUNCT
taxlaw-8368	1145	13	.	.	PUNCT
taxlaw-8368	1146	1	261	261	NUM
taxlaw-8368	1146	2	the	the	DET
taxlaw-8368	1146	3	payments	payment	NOUN
taxlaw-8368	1146	4	of	of	ADP
taxlaw-8368	1146	5	$	$	SYM
taxlaw-8368	1146	6	1200	1200	NUM
taxlaw-8368	1146	7	per	per	ADP
taxlaw-8368	1146	8	individual	individual	NOUN
taxlaw-8368	1146	9	plus	plus	CCONJ
taxlaw-8368	1146	10	$	$	SYM
taxlaw-8368	1146	11	500	500	NUM
taxlaw-8368	1146	12	per	per	ADP
taxlaw-8368	1146	13	qualifying	qualify	VERB
taxlaw-8368	1146	14	child	child	NOUN
taxlaw-8368	1146	15	were	be	AUX
taxlaw-8368	1146	16	uniform	uniform	ADJ
taxlaw-8368	1146	17	to	to	ADP
taxlaw-8368	1146	18	all	all	DET
taxlaw-8368	1146	19	residents	resident	NOUN
taxlaw-8368	1146	20	with	with	ADP
taxlaw-8368	1146	21	income	income	NOUN
taxlaw-8368	1146	22	of	of	ADP
taxlaw-8368	1146	23	$	$	SYM
taxlaw-8368	1146	24	75,000	75,000	NUM
taxlaw-8368	1146	25	or	or	CCONJ
taxlaw-8368	1146	26	less	less	ADJ
taxlaw-8368	1146	27	in	in	ADP
taxlaw-8368	1146	28	either	either	PRON
taxlaw-8368	1146	29	of	of	ADP
taxlaw-8368	1146	30	the	the	DET
taxlaw-8368	1146	31	two	two	NUM
taxlaw-8368	1146	32	preceding	precede	VERB
taxlaw-8368	1146	33	tax	tax	NOUN
taxlaw-8368	1146	34	years	year	NOUN
taxlaw-8368	1146	35	.	.	PUNCT
taxlaw-8368	1147	1	see	see	VERB
taxlaw-8368	1147	2	section	section	NOUN
taxlaw-8368	1147	3	2201	2201	NUM
taxlaw-8368	1147	4	of	of	ADP
taxlaw-8368	1147	5	the	the	DET
taxlaw-8368	1147	6	cares	care	NOUN
taxlaw-8368	1147	7	act	act	NOUN
taxlaw-8368	1147	8	adding	add	VERB
taxlaw-8368	1147	9	i.r.c	i.r.c	NOUN
taxlaw-8368	1147	10	.	.	PUNCT
taxlaw-8368	1148	1	§	§	PROPN
taxlaw-8368	1148	2	6428	6428	NUM
taxlaw-8368	1148	3	.	.	PUNCT
taxlaw-8368	1149	1	262	262	NUM
taxlaw-8368	1149	2	matt	matt	PROPN
taxlaw-8368	1149	3	stevens	stevens	PROPN
taxlaw-8368	1149	4	and	and	CCONJ
taxlaw-8368	1149	5	isabella	isabella	PROPN
taxlaw-8368	1149	6	grullón	grullón	PROPN
taxlaw-8368	1149	7	paz	paz	PROPN
taxlaw-8368	1149	8	,	,	PUNCT
taxlaw-8368	1149	9	andrew	andrew	PROPN
taxlaw-8368	1149	10	yang	yang	PROPN
taxlaw-8368	1149	11	’s	’s	PART
taxlaw-8368	1149	12	$	$	SYM
taxlaw-8368	1149	13	1,000	1,000	NUM
taxlaw-8368	1149	14	-	-	PUNCT
taxlaw-8368	1149	15	a	a	DET
taxlaw-8368	1149	16	-	-	PUNCT
taxlaw-8368	1149	17	month	month	NOUN
taxlaw-8368	1149	18	idea	idea	NOUN
taxlaw-8368	1149	19	may	may	AUX
taxlaw-8368	1149	20	have	have	AUX
taxlaw-8368	1149	21	seemed	seem	VERB
taxlaw-8368	1149	22	absurd	absurd	ADJ
taxlaw-8368	1149	23	before	before	ADV
taxlaw-8368	1149	24	.	.	PUNCT
taxlaw-8368	1150	1	not	not	PART
taxlaw-8368	1150	2	now	now	ADV
taxlaw-8368	1150	3	,	,	PUNCT
taxlaw-8368	1150	4	n.y	n.y	PROPN
taxlaw-8368	1150	5	.	.	PROPN
taxlaw-8368	1150	6	times	times	PROPN
taxlaw-8368	1150	7	(	(	PUNCT
taxlaw-8368	1150	8	mar	mar	PROPN
taxlaw-8368	1150	9	.	.	PROPN
taxlaw-8368	1150	10	18	18	NUM
taxlaw-8368	1150	11	,	,	PUNCT
taxlaw-8368	1150	12	2020	2020	NUM
taxlaw-8368	1150	13	)	)	PUNCT
taxlaw-8368	1150	14	,	,	PUNCT
taxlaw-8368	1150	15	https://www.nytimes.com/2020/03/18	https://www.nytimes.com/2020/03/18	VERB
taxlaw-8368	1150	16	/us	/us	NOUN
taxlaw-8368	1150	17	/	/	SYM
taxlaw-8368	1150	18	politics	politic	NOUN
taxlaw-8368	1150	19	/	/	SYM
taxlaw-8368	1150	20	universal	universal	ADJ
taxlaw-8368	1150	21	-	-	PUNCT
taxlaw-8368	1150	22	basic	basic	ADJ
taxlaw-8368	1150	23	-	-	PUNCT
taxlaw-8368	1150	24	income	income	NOUN
taxlaw-8368	1150	25	-	-	PUNCT
taxlaw-8368	1150	26	andrew	andrew	NOUN
taxlaw-8368	1150	27	-	-	PUNCT
taxlaw-8368	1150	28	yang.html	yang.html	PRON
taxlaw-8368	1151	1	[	[	X
taxlaw-8368	1151	2	https://perma.cc/rb5t-rf4	https://perma.cc/rb5t-rf4	NOUN
taxlaw-8368	1151	3	t	t	X
taxlaw-8368	1151	4	]	]	PUNCT
taxlaw-8368	1151	5	.	.	PUNCT
taxlaw-8368	1152	1	263	263	NUM
taxlaw-8368	1152	2	see	see	VERB
taxlaw-8368	1152	3	ari	ari	PROPN
taxlaw-8368	1152	4	glogower	glogower	PROPN
taxlaw-8368	1152	5	&	&	CCONJ
taxlaw-8368	1152	6	clint	clint	PROPN
taxlaw-8368	1152	7	wallace	wallace	PROPN
taxlaw-8368	1152	8	,	,	PUNCT
taxlaw-8368	1152	9	shades	shade	NOUN
taxlaw-8368	1152	10	of	of	ADP
taxlaw-8368	1152	11	basic	basic	ADJ
taxlaw-8368	1152	12	income	income	NOUN
taxlaw-8368	1152	13	(	(	PUNCT
taxlaw-8368	1152	14	ohio	ohio	PROPN
taxlaw-8368	1152	15	state	state	NOUN
taxlaw-8368	1152	16	pub	pub	NOUN
taxlaw-8368	1152	17	.	.	PUNCT
taxlaw-8368	1153	1	l.	l.	PROPN
taxlaw-8368	1153	2	,	,	PUNCT
taxlaw-8368	1153	3	working	working	NOUN
taxlaw-8368	1153	4	paper	paper	NOUN
taxlaw-8368	1153	5	no	no	INTJ
taxlaw-8368	1153	6	.	.	PROPN
taxlaw-8368	1153	7	443	443	NUM
taxlaw-8368	1153	8	,	,	PUNCT
taxlaw-8368	1153	9	2017	2017	NUM
taxlaw-8368	1153	10	)	)	PUNCT
taxlaw-8368	1153	11	,	,	PUNCT
taxlaw-8368	1153	12	https://ssrn.com/abstract=3122146	https://ssrn.com/abstract=3122146	PROPN
taxlaw-8368	1154	1	[	[	X
taxlaw-8368	1154	2	https://perma.cc/3wnw9zqz	https://perma.cc/3wnw9zqz	X
taxlaw-8368	1154	3	]	]	X
taxlaw-8368	1154	4	;	;	PUNCT
taxlaw-8368	1154	5	usman	usman	PROPN
taxlaw-8368	1154	6	chohan	chohan	PROPN
taxlaw-8368	1154	7	,	,	PUNCT
taxlaw-8368	1154	8	universal	universal	ADJ
taxlaw-8368	1154	9	basic	basic	ADJ
taxlaw-8368	1154	10	income	income	NOUN
taxlaw-8368	1154	11	:	:	PUNCT
taxlaw-8368	1154	12	a	a	DET
taxlaw-8368	1154	13	review	review	NOUN
taxlaw-8368	1154	14	(	(	PUNCT
taxlaw-8368	1154	15	aug	aug	PROPN
taxlaw-8368	1154	16	.	.	PROPN
taxlaw-8368	1154	17	2017	2017	NUM
taxlaw-8368	1154	18	)	)	PUNCT
taxlaw-8368	1154	19	(	(	PUNCT
taxlaw-8368	1154	20	unpublished	unpublished	ADJ
taxlaw-8368	1154	21	discussion	discussion	NOUN
taxlaw-8368	1154	22	paper	paper	NOUN
taxlaw-8368	1154	23	)	)	PUNCT
taxlaw-8368	1154	24	(	(	PUNCT
taxlaw-8368	1154	25	on	on	ADP
taxlaw-8368	1154	26	file	file	NOUN
taxlaw-8368	1154	27	with	with	ADP
taxlaw-8368	1154	28	university	university	NOUN
taxlaw-8368	1154	29	of	of	ADP
taxlaw-8368	1154	30	new	new	ADJ
taxlaw-8368	1154	31	south	south	PROPN
taxlaw-8368	1154	32	wales	wales	PROPN
taxlaw-8368	1154	33	)	)	PUNCT
taxlaw-8368	1154	34	,	,	PUNCT
taxlaw-8368	1154	35	https://papers.ssrn.com/sol3/papers.cfm	https://papers.ssrn.com/sol3/papers.cfm	PROPN
taxlaw-8368	1154	36	?	?	NUM
taxlaw-8368	1154	37	abstract_id=3013634	abstract_id=3013634	NOUN
taxlaw-8368	1155	1	[	[	X
taxlaw-8368	1155	2	https://perma.cc/ah4s-3m6d	https://perma.cc/ah4s-3m6d	X
taxlaw-8368	1155	3	]	]	X
taxlaw-8368	1155	4	;	;	PUNCT
taxlaw-8368	1155	5	isabel	isabel	PROPN
taxlaw-8368	1155	6	ortiz	ortiz	PROPN
taxlaw-8368	1155	7	,	,	PUNCT
taxlaw-8368	1155	8	et	et	PROPN
taxlaw-8368	1155	9	al	al	PROPN
taxlaw-8368	1155	10	.	.	PROPN
taxlaw-8368	1155	11	,	,	PUNCT
taxlaw-8368	1155	12	basic	basic	ADJ
taxlaw-8368	1155	13	income	income	NOUN
taxlaw-8368	1155	14	proposals	proposal	NOUN
taxlaw-8368	1155	15	in	in	ADP
taxlaw-8368	1155	16	light	light	NOUN
taxlaw-8368	1155	17	of	of	ADP
taxlaw-8368	1155	18	ilo	ilo	PROPN
taxlaw-8368	1155	19	standards	standard	NOUN
taxlaw-8368	1155	20	:	:	PUNCT
taxlaw-8368	1155	21	key	key	ADJ
taxlaw-8368	1155	22	issues	issue	NOUN
taxlaw-8368	1155	23	and	and	CCONJ
taxlaw-8368	1155	24	global	global	ADJ
taxlaw-8368	1155	25	costing	costing	NOUN
taxlaw-8368	1155	26	(	(	PUNCT
taxlaw-8368	1155	27	extension	extension	NOUN
taxlaw-8368	1155	28	of	of	ADP
taxlaw-8368	1155	29	social	social	ADJ
taxlaw-8368	1155	30	security	security	NOUN
taxlaw-8368	1155	31	,	,	PUNCT
taxlaw-8368	1155	32	working	working	NOUN
taxlaw-8368	1155	33	paper	paper	NOUN
taxlaw-8368	1155	34	no	no	INTJ
taxlaw-8368	1155	35	.	.	PROPN
taxlaw-8368	1155	36	62	62	NUM
taxlaw-8368	1155	37	,	,	PUNCT
taxlaw-8368	1155	38	2018	2018	NUM
taxlaw-8368	1155	39	)	)	PUNCT
taxlaw-8368	1155	40	,	,	PUNCT
taxlaw-8368	1155	41	https://ssrn.com/abstract=3208737	https://ssrn.com/abstract=3208737	PROPN
taxlaw-8368	1155	42	[	[	X
taxlaw-8368	1155	43	https://perma.cc/m6yu-5fbc	https://perma.cc/m6yu-5fbc	X
taxlaw-8368	1155	44	]	]	X
taxlaw-8368	1155	45	.	.	PUNCT
taxlaw-8368	1156	1	264	264	NUM
taxlaw-8368	1156	2	see	see	VERB
taxlaw-8368	1156	3	donna	donna	PROPN
taxlaw-8368	1156	4	lu	lu	PROPN
taxlaw-8368	1156	5	,	,	PUNCT
taxlaw-8368	1156	6	universal	universal	ADJ
taxlaw-8368	1156	7	basic	basic	ADJ
taxlaw-8368	1156	8	income	income	NOUN
taxlaw-8368	1156	9	seems	seem	VERB
taxlaw-8368	1156	10	to	to	PART
taxlaw-8368	1156	11	improve	improve	VERB
taxlaw-8368	1156	12	employment	employment	NOUN
taxlaw-8368	1156	13	and	and	CCONJ
taxlaw-8368	1156	14	well	well	ADV
taxlaw-8368	1156	15	-	-	PUNCT
taxlaw-8368	1156	16	being	being	NOUN
taxlaw-8368	1156	17	,	,	PUNCT
taxlaw-8368	1156	18	newscientist	newscientist	NOUN
taxlaw-8368	1156	19	(	(	PUNCT
taxlaw-8368	1156	20	may	may	PROPN
taxlaw-8368	1156	21	6	6	NUM
taxlaw-8368	1156	22	,	,	PUNCT
taxlaw-8368	1156	23	2020	2020	NUM
taxlaw-8368	1156	24	)	)	PUNCT
taxlaw-8368	1156	25	,	,	PUNCT
taxlaw-8368	1156	26	https://www.newscientist.com/article/2242937-universal-basicincome-seems-to-improve-employment-and-well-being/#ixzz6qa62sz6x	https://www.newscientist.com/article/2242937-universal-basicincome-seems-to-improve-employment-and-well-being/#ixzz6qa62sz6x	NOUN
taxlaw-8368	1157	1	[	[	X
taxlaw-8368	1157	2	https://perma.cc/am2bsyux	https://perma.cc/am2bsyux	X
taxlaw-8368	1157	3	]	]	X
taxlaw-8368	1157	4	;	;	PUNCT
taxlaw-8368	1157	5	samuel	samuel	PROPN
taxlaw-8368	1157	6	,	,	PUNCT
taxlaw-8368	1157	7	supra	supra	PROPN
taxlaw-8368	1157	8	note	note	NOUN
taxlaw-8368	1157	9	259	259	NUM
taxlaw-8368	1157	10	.	.	NOUN
taxlaw-8368	1157	11	265	265	NUM
taxlaw-8368	1157	12	cf	cf	NOUN
taxlaw-8368	1157	13	.	.	PUNCT
taxlaw-8368	1158	1	brassey	brassey	PROPN
taxlaw-8368	1158	2	&	&	CCONJ
taxlaw-8368	1158	3	ordower	ordower	PROPN
taxlaw-8368	1158	4	,	,	PUNCT
taxlaw-8368	1158	5	supra	supra	PROPN
taxlaw-8368	1158	6	note	note	NOUN
taxlaw-8368	1158	7	37	37	NUM
taxlaw-8368	1158	8	,	,	PUNCT
taxlaw-8368	1158	9	at	at	ADP
taxlaw-8368	1158	10	112	112	NUM
taxlaw-8368	1158	11	-	-	SYM
taxlaw-8368	1158	12	13	13	NUM
taxlaw-8368	1158	13	.	.	PUNCT
taxlaw-8368	1158	14	2021	2021	NUM
taxlaw-8368	1158	15	]	]	PUNCT
taxlaw-8368	1158	16	uniform	uniform	ADJ
taxlaw-8368	1158	17	international	international	ADJ
taxlaw-8368	1158	18	tax	tax	NOUN
taxlaw-8368	1158	19	collection	collection	NOUN
taxlaw-8368	1158	20	and	and	CCONJ
taxlaw-8368	1158	21	distribution	distribution	NOUN
taxlaw-8368	1158	22	171	171	NUM
taxlaw-8368	1158	23	of	of	ADP
taxlaw-8368	1158	24	course	course	NOUN
taxlaw-8368	1158	25	,	,	PUNCT
taxlaw-8368	1158	26	but	but	CCONJ
taxlaw-8368	1158	27	it	it	PRON
taxlaw-8368	1158	28	is	be	AUX
taxlaw-8368	1158	29	designed	design	VERB
taxlaw-8368	1158	30	to	to	PART
taxlaw-8368	1158	31	induce	induce	VERB
taxlaw-8368	1158	32	readers	reader	NOUN
taxlaw-8368	1158	33	to	to	PART
taxlaw-8368	1158	34	think	think	VERB
taxlaw-8368	1158	35	more	more	ADV
taxlaw-8368	1158	36	globally	globally	ADV
taxlaw-8368	1158	37	about	about	ADP
taxlaw-8368	1158	38	basic	basic	ADJ
taxlaw-8368	1158	39	needs	need	NOUN
taxlaw-8368	1158	40	and	and	CCONJ
taxlaw-8368	1158	41	ask	ask	VERB
taxlaw-8368	1158	42	questions	question	NOUN
taxlaw-8368	1158	43	like	like	ADP
taxlaw-8368	1158	44	:	:	PUNCT
taxlaw-8368	1158	45	what	what	PRON
taxlaw-8368	1158	46	should	should	AUX
taxlaw-8368	1158	47	my	my	PRON
taxlaw-8368	1158	48	serendipitously	serendipitously	ADV
taxlaw-8368	1158	49	wealthy	wealthy	ADJ
taxlaw-8368	1158	50	nation	nation	NOUN
taxlaw-8368	1158	51	be	be	AUX
taxlaw-8368	1158	52	willing	willing	ADJ
taxlaw-8368	1158	53	to	to	PART
taxlaw-8368	1158	54	renounce	renounce	VERB
taxlaw-8368	1158	55	so	so	SCONJ
taxlaw-8368	1158	56	that	that	SCONJ
taxlaw-8368	1158	57	my	my	PRON
taxlaw-8368	1158	58	poor	poor	ADJ
taxlaw-8368	1158	59	nation	nation	NOUN
taxlaw-8368	1158	60	neighbor	neighbor	NOUN
taxlaw-8368	1158	61	may	may	AUX
taxlaw-8368	1158	62	provide	provide	VERB
taxlaw-8368	1158	63	essential	essential	ADJ
taxlaw-8368	1158	64	services	service	NOUN
taxlaw-8368	1158	65	to	to	ADP
taxlaw-8368	1158	66	its	its	PRON
taxlaw-8368	1158	67	populace	populace	NOUN
taxlaw-8368	1158	68	?	?	PUNCT
taxlaw-8368	1159	1	the	the	DET
taxlaw-8368	1159	2	concept	concept	NOUN
taxlaw-8368	1159	3	of	of	ADP
taxlaw-8368	1159	4	borderless	borderless	ADJ
taxlaw-8368	1159	5	taxation	taxation	NOUN
taxlaw-8368	1159	6	is	be	AUX
taxlaw-8368	1159	7	utopian	utopian	ADJ
taxlaw-8368	1159	8	as	as	SCONJ
taxlaw-8368	1159	9	it	it	PRON
taxlaw-8368	1159	10	contemplates	contemplate	VERB
taxlaw-8368	1159	11	distribution	distribution	NOUN
taxlaw-8368	1159	12	of	of	ADP
taxlaw-8368	1159	13	worldwide	worldwide	ADJ
taxlaw-8368	1159	14	revenue	revenue	NOUN
taxlaw-8368	1159	15	to	to	PART
taxlaw-8368	1159	16	provide	provide	VERB
taxlaw-8368	1159	17	basic	basic	ADJ
taxlaw-8368	1159	18	human	human	ADJ
taxlaw-8368	1159	19	needs	need	NOUN
taxlaw-8368	1159	20	for	for	ADP
taxlaw-8368	1159	21	a	a	DET
taxlaw-8368	1159	22	comfortable	comfortable	ADJ
taxlaw-8368	1159	23	and	and	CCONJ
taxlaw-8368	1159	24	productive	productive	ADJ
taxlaw-8368	1159	25	life	life	NOUN
taxlaw-8368	1159	26	independently	independently	ADV
taxlaw-8368	1159	27	of	of	ADP
taxlaw-8368	1159	28	the	the	DET
taxlaw-8368	1159	29	happenstance	happenstance	NOUN
taxlaw-8368	1159	30	of	of	ADP
taxlaw-8368	1159	31	location	location	NOUN
taxlaw-8368	1159	32	of	of	ADP
taxlaw-8368	1159	33	one	one	NUM
taxlaw-8368	1159	34	’s	’s	PART
taxlaw-8368	1159	35	birth	birth	NOUN
taxlaw-8368	1159	36	.	.	PUNCT