id	sid	tid	token	lemma	pos
taxlaw-8979	1	1	secrets	secret	NOUN
taxlaw-8979	1	2	of	of	ADP
taxlaw-8979	1	3	the	the	DET
taxlaw-8979	1	4	panama	panama	PROPN
taxlaw-8979	1	5	papers	paper	NOUN
taxlaw-8979	1	6	:	:	PUNCT
taxlaw-8979	1	7	how	how	SCONJ
taxlaw-8979	1	8	tax	tax	NOUN
taxlaw-8979	1	9	havens	haven	NOUN
taxlaw-8979	1	10	exacerbate	exacerbate	VERB
taxlaw-8979	1	11	income	income	NOUN
taxlaw-8979	1	12	inequality	inequality	PROPN
taxlaw-8979	1	13	arthur	arthur	PROPN
taxlaw-8979	1	14	cockfield	cockfield	PROPN
taxlaw-8979	1	15	abstract	abstract	ADJ
taxlaw-8979	1	16	data	data	NOUN
taxlaw-8979	1	17	leaks	leak	NOUN
taxlaw-8979	1	18	like	like	ADP
taxlaw-8979	1	19	the	the	DET
taxlaw-8979	1	20	panama	panama	PROPN
taxlaw-8979	1	21	papers	paper	NOUN
taxlaw-8979	1	22	show	show	VERB
taxlaw-8979	1	23	how	how	SCONJ
taxlaw-8979	1	24	tax	tax	NOUN
taxlaw-8979	1	25	havens	haven	NOUN
taxlaw-8979	1	26	provide	provide	VERB
taxlaw-8979	1	27	a	a	DET
taxlaw-8979	1	28	secret	secret	ADJ
taxlaw-8979	1	29	offshore	offshore	ADJ
taxlaw-8979	1	30	financial	financial	ADJ
taxlaw-8979	1	31	system	system	NOUN
taxlaw-8979	1	32	that	that	PRON
taxlaw-8979	1	33	privileges	privilege	VERB
taxlaw-8979	1	34	three	three	NUM
taxlaw-8979	1	35	main	main	ADJ
taxlaw-8979	1	36	actors	actor	NOUN
taxlaw-8979	1	37	:	:	PUNCT
taxlaw-8979	1	38	malefactors	malefactor	NOUN
taxlaw-8979	1	39	,	,	PUNCT
taxlaw-8979	1	40	millionaires	millionaire	NOUN
taxlaw-8979	1	41	,	,	PUNCT
taxlaw-8979	1	42	and	and	CCONJ
taxlaw-8979	1	43	multinational	multinational	ADJ
taxlaw-8979	1	44	corporations	corporation	NOUN
taxlaw-8979	1	45	.	.	PUNCT
taxlaw-8979	2	1	such	such	ADJ
taxlaw-8979	2	2	leaks	leak	NOUN
taxlaw-8979	2	3	have	have	AUX
taxlaw-8979	2	4	provided	provide	VERB
taxlaw-8979	2	5	millions	million	NOUN
taxlaw-8979	2	6	of	of	ADP
taxlaw-8979	2	7	documents	document	NOUN
taxlaw-8979	2	8	detailing	detail	VERB
taxlaw-8979	2	9	how	how	SCONJ
taxlaw-8979	2	10	certain	certain	ADJ
taxlaw-8979	2	11	taxpayers	taxpayer	NOUN
taxlaw-8979	2	12	benefit	benefit	VERB
taxlaw-8979	2	13	from	from	ADP
taxlaw-8979	2	14	tax	tax	NOUN
taxlaw-8979	2	15	haven	haven	NOUN
taxlaw-8979	2	16	services	service	NOUN
taxlaw-8979	2	17	.	.	PUNCT
taxlaw-8979	3	1	wealthy	wealthy	ADJ
taxlaw-8979	3	2	criminals	criminal	NOUN
taxlaw-8979	3	3	use	use	VERB
taxlaw-8979	3	4	the	the	DET
taxlaw-8979	3	5	offshore	offshore	ADJ
taxlaw-8979	3	6	world	world	NOUN
taxlaw-8979	3	7	to	to	PART
taxlaw-8979	3	8	anonymize	anonymize	VERB
taxlaw-8979	3	9	their	their	PRON
taxlaw-8979	3	10	financial	financial	ADJ
taxlaw-8979	3	11	misdeeds	misdeed	NOUN
taxlaw-8979	3	12	and	and	CCONJ
taxlaw-8979	3	13	,	,	PUNCT
taxlaw-8979	3	14	in	in	ADP
taxlaw-8979	3	15	low	low	ADJ
taxlaw-8979	3	16	-	-	PUNCT
taxlaw-8979	3	17	income	income	NOUN
taxlaw-8979	3	18	countries	country	NOUN
taxlaw-8979	3	19	,	,	PUNCT
taxlaw-8979	3	20	drain	drain	VERB
taxlaw-8979	3	21	governments	government	NOUN
taxlaw-8979	3	22	of	of	ADP
taxlaw-8979	3	23	valuable	valuable	ADJ
taxlaw-8979	3	24	resources	resource	NOUN
taxlaw-8979	3	25	while	while	SCONJ
taxlaw-8979	3	26	citizens	citizen	NOUN
taxlaw-8979	3	27	remain	remain	VERB
taxlaw-8979	3	28	in	in	ADP
taxlaw-8979	3	29	dire	dire	ADJ
taxlaw-8979	3	30	circumstances	circumstance	NOUN
taxlaw-8979	3	31	.	.	PUNCT
taxlaw-8979	4	1	high	high	ADJ
taxlaw-8979	4	2	-	-	PUNCT
taxlaw-8979	4	3	income	income	NOUN
taxlaw-8979	4	4	taxpayers	taxpayer	NOUN
taxlaw-8979	4	5	exploit	exploit	VERB
taxlaw-8979	4	6	the	the	DET
taxlaw-8979	4	7	offshore	offshore	ADJ
taxlaw-8979	4	8	world	world	NOUN
taxlaw-8979	4	9	to	to	PART
taxlaw-8979	4	10	legally	legally	ADV
taxlaw-8979	4	11	reduce	reduce	VERB
taxlaw-8979	4	12	their	their	PRON
taxlaw-8979	4	13	tax	tax	NOUN
taxlaw-8979	4	14	bills	bill	NOUN
taxlaw-8979	4	15	,	,	PUNCT
taxlaw-8979	4	16	deploying	deploy	VERB
taxlaw-8979	4	17	techniques	technique	NOUN
taxlaw-8979	4	18	that	that	PRON
taxlaw-8979	4	19	are	be	AUX
taxlaw-8979	4	20	not	not	PART
taxlaw-8979	4	21	available	available	ADJ
taxlaw-8979	4	22	to	to	ADP
taxlaw-8979	4	23	ordinary	ordinary	ADJ
taxlaw-8979	4	24	-	-	PUNCT
taxlaw-8979	4	25	income	income	NOUN
taxlaw-8979	4	26	taxpayers	taxpayer	NOUN
taxlaw-8979	4	27	.	.	PUNCT
taxlaw-8979	5	1	the	the	DET
taxlaw-8979	5	2	leaks	leak	NOUN
taxlaw-8979	5	3	also	also	ADV
taxlaw-8979	5	4	show	show	VERB
taxlaw-8979	5	5	how	how	SCONJ
taxlaw-8979	5	6	the	the	DET
taxlaw-8979	5	7	wealthiest	wealthy	ADJ
taxlaw-8979	5	8	members	member	NOUN
taxlaw-8979	5	9	of	of	ADP
taxlaw-8979	5	10	society	society	NOUN
taxlaw-8979	5	11	—	—	PUNCT
taxlaw-8979	5	12	the	the	DET
taxlaw-8979	5	13	top	top	ADJ
taxlaw-8979	5	14	0.01%—are	0.01%—are	NUM
taxlaw-8979	5	15	more	more	ADV
taxlaw-8979	5	16	likely	likely	ADJ
taxlaw-8979	5	17	to	to	PART
taxlaw-8979	5	18	engage	engage	VERB
taxlaw-8979	5	19	in	in	ADP
taxlaw-8979	5	20	the	the	DET
taxlaw-8979	5	21	criminal	criminal	ADJ
taxlaw-8979	5	22	offense	offense	NOUN
taxlaw-8979	5	23	of	of	ADP
taxlaw-8979	5	24	offshore	offshore	ADJ
taxlaw-8979	5	25	tax	tax	NOUN
taxlaw-8979	5	26	evasion	evasion	NOUN
taxlaw-8979	5	27	by	by	ADP
taxlaw-8979	5	28	hiding	hide	VERB
taxlaw-8979	5	29	their	their	PRON
taxlaw-8979	5	30	fortunes	fortune	NOUN
taxlaw-8979	5	31	in	in	ADP
taxlaw-8979	5	32	tax	tax	NOUN
taxlaw-8979	5	33	havens	haven	NOUN
taxlaw-8979	5	34	.	.	PUNCT
taxlaw-8979	6	1	finally	finally	ADV
taxlaw-8979	6	2	,	,	PUNCT
taxlaw-8979	6	3	multinational	multinational	ADJ
taxlaw-8979	6	4	corporations	corporation	NOUN
taxlaw-8979	6	5	set	set	VERB
taxlaw-8979	6	6	up	up	ADP
taxlaw-8979	6	7	related	relate	VERB
taxlaw-8979	6	8	corporations	corporation	NOUN
taxlaw-8979	6	9	in	in	ADP
taxlaw-8979	6	10	tax	tax	NOUN
taxlaw-8979	6	11	havens	haven	NOUN
taxlaw-8979	6	12	to	to	PART
taxlaw-8979	6	13	reduce	reduce	VERB
taxlaw-8979	6	14	global	global	ADJ
taxlaw-8979	6	15	tax	tax	NOUN
taxlaw-8979	6	16	liabilities	liability	NOUN
taxlaw-8979	6	17	legally	legally	ADV
taxlaw-8979	6	18	,	,	PUNCT
taxlaw-8979	6	19	providing	provide	VERB
taxlaw-8979	6	20	higher	high	ADJ
taxlaw-8979	6	21	returns	return	NOUN
taxlaw-8979	6	22	for	for	ADP
taxlaw-8979	6	23	wealthier	wealthy	ADJ
taxlaw-8979	6	24	shareholders	shareholder	NOUN
taxlaw-8979	6	25	.	.	PUNCT
taxlaw-8979	7	1	by	by	ADP
taxlaw-8979	7	2	privileging	privilege	VERB
taxlaw-8979	7	3	the	the	DET
taxlaw-8979	7	4	interests	interest	NOUN
taxlaw-8979	7	5	of	of	ADP
taxlaw-8979	7	6	criminals	criminal	NOUN
taxlaw-8979	7	7	,	,	PUNCT
taxlaw-8979	7	8	millionaires	millionaire	NOUN
taxlaw-8979	7	9	,	,	PUNCT
taxlaw-8979	7	10	and	and	CCONJ
taxlaw-8979	7	11	corporations	corporation	NOUN
taxlaw-8979	7	12	,	,	PUNCT
taxlaw-8979	7	13	the	the	DET
taxlaw-8979	7	14	offshore	offshore	ADJ
taxlaw-8979	7	15	world	world	NOUN
taxlaw-8979	7	16	is	be	AUX
taxlaw-8979	7	17	exacerbating	exacerbate	VERB
taxlaw-8979	7	18	the	the	DET
taxlaw-8979	7	19	growing	grow	VERB
taxlaw-8979	7	20	income	income	NOUN
taxlaw-8979	7	21	inequality	inequality	NOUN
taxlaw-8979	7	22	found	find	VERB
taxlaw-8979	7	23	in	in	ADP
taxlaw-8979	7	24	much	much	ADJ
taxlaw-8979	7	25	of	of	ADP
taxlaw-8979	7	26	the	the	DET
taxlaw-8979	7	27	world	world	NOUN
taxlaw-8979	7	28	.	.	PUNCT
taxlaw-8979	8	1	this	this	DET
taxlaw-8979	8	2	article	article	NOUN
taxlaw-8979	8	3	considers	consider	VERB
taxlaw-8979	8	4	legal	legal	ADJ
taxlaw-8979	8	5	and	and	CCONJ
taxlaw-8979	8	6	policy	policy	NOUN
taxlaw-8979	8	7	reforms	reform	NOUN
taxlaw-8979	8	8	to	to	PART
taxlaw-8979	8	9	address	address	VERB
taxlaw-8979	8	10	this	this	DET
taxlaw-8979	8	11	challenge	challenge	NOUN
taxlaw-8979	8	12	.	.	PUNCT
taxlaw-8979	9	1	i.	i.	PROPN
taxlaw-8979	9	2	introduction	introduction	NOUN
taxlaw-8979	9	3	..........................................................................................................	..........................................................................................................	PROPN
taxlaw-8979	10	1	46	46	NUM
taxlaw-8979	10	2	ii	ii	NOUN
taxlaw-8979	10	3	.	.	PUNCT
taxlaw-8979	11	1	privileging	privileging	NOUN
taxlaw-8979	11	2	malefactors	malefactor	NOUN
taxlaw-8979	11	3	,	,	PUNCT
taxlaw-8979	11	4	millionaires	millionaire	NOUN
taxlaw-8979	11	5	,	,	PUNCT
taxlaw-8979	11	6	and	and	CCONJ
taxlaw-8979	11	7	multinationals	multinational	NOUN
taxlaw-8979	11	8	...	...	PUNCT
taxlaw-8979	11	9	48	48	NUM
taxlaw-8979	11	10	a.	a.	NOUN
taxlaw-8979	11	11	a	a	DET
taxlaw-8979	11	12	primer	primer	NOUN
taxlaw-8979	11	13	on	on	ADP
taxlaw-8979	11	14	the	the	DET
taxlaw-8979	11	15	offshore	offshore	ADJ
taxlaw-8979	11	16	world	world	NOUN
taxlaw-8979	11	17	and	and	CCONJ
taxlaw-8979	11	18	income	income	NOUN
taxlaw-8979	11	19	inequality	inequality	NOUN
taxlaw-8979	11	20	.............................................	.............................................	PUNCT
taxlaw-8979	11	21	49	49	NUM
taxlaw-8979	11	22	b.	b.	PROPN
taxlaw-8979	11	23	gangster	gangster	NOUN
taxlaw-8979	11	24	paradise	paradise	PROPN
taxlaw-8979	11	25	.........................................................................................................	.........................................................................................................	PROPN
taxlaw-8979	12	1	51	51	NUM
taxlaw-8979	12	2	c.	c.	NOUN
taxlaw-8979	12	3	millionaire	millionaire	NOUN
taxlaw-8979	12	4	paradise	paradise	PROPN
taxlaw-8979	12	5	.....................................................................................................	.....................................................................................................	PROPN
taxlaw-8979	12	6	54	54	NUM
taxlaw-8979	12	7	d.	d.	PROPN
taxlaw-8979	12	8	multinational	multinational	PROPN
taxlaw-8979	12	9	firm	firm	PROPN
taxlaw-8979	12	10	paradise	paradise	PROPN
taxlaw-8979	12	11	.........................................................................................	.........................................................................................	PUNCT
taxlaw-8979	12	12	59	59	NUM
taxlaw-8979	12	13	e.	e.	PROPN
taxlaw-8979	12	14	summary	summary	PROPN
taxlaw-8979	12	15	.......................................................................................................................	.......................................................................................................................	PROPN
taxlaw-8979	13	1	63	63	NUM
taxlaw-8979	13	2	iii	iii	NOUN
taxlaw-8979	13	3	.	.	PUNCT
taxlaw-8979	13	4	legal	legal	ADJ
taxlaw-8979	13	5	and	and	CCONJ
taxlaw-8979	13	6	policy	policy	NOUN
taxlaw-8979	13	7	reforms	reform	NOUN
taxlaw-8979	13	8	..............................................................................	..............................................................................	PUNCT
taxlaw-8979	13	9	63	63	NUM
taxlaw-8979	13	10	a.	a.	NOUN
taxlaw-8979	13	11	tax	tax	NOUN
taxlaw-8979	13	12	transparency	transparency	NOUN
taxlaw-8979	13	13	initiatives	initiative	NOUN
taxlaw-8979	13	14	to	to	PART
taxlaw-8979	13	15	counter	counter	VERB
taxlaw-8979	13	16	multinational	multinational	ADJ
taxlaw-8979	13	17	firm	firm	ADJ
taxlaw-8979	13	18	tax	tax	NOUN
taxlaw-8979	13	19	avoidance	avoidance	NOUN
taxlaw-8979	13	20	.............	.............	PUNCT
taxlaw-8979	13	21	64	64	NUM
taxlaw-8979	13	22	b.	b.	PROPN
taxlaw-8979	13	23	other	other	ADJ
taxlaw-8979	13	24	global	global	ADJ
taxlaw-8979	13	25	tax	tax	NOUN
taxlaw-8979	13	26	agreements	agreement	NOUN
taxlaw-8979	13	27	to	to	PART
taxlaw-8979	13	28	counter	counter	VERB
taxlaw-8979	13	29	firm	firm	ADJ
taxlaw-8979	13	30	tax	tax	NOUN
taxlaw-8979	13	31	avoidance	avoidance	NOUN
taxlaw-8979	13	32	.................................	.................................	PUNCT
taxlaw-8979	13	33	65	65	NUM
taxlaw-8979	13	34	c.	c.	PROPN
taxlaw-8979	13	35	tax	tax	NOUN
taxlaw-8979	13	36	transparency	transparency	NOUN
taxlaw-8979	13	37	measures	measure	NOUN
taxlaw-8979	13	38	against	against	ADP
taxlaw-8979	13	39	offshore	offshore	ADJ
taxlaw-8979	13	40	tax	tax	NOUN
taxlaw-8979	13	41	evasion	evasion	NOUN
taxlaw-8979	13	42	........................................	........................................	PUNCT
taxlaw-8979	13	43	67	67	NUM
taxlaw-8979	13	44	d.	d.	PROPN
taxlaw-8979	13	45	summary	summary	PROPN
taxlaw-8979	13	46	......................................................................................................................	......................................................................................................................	PROPN
taxlaw-8979	14	1	69	69	NUM
taxlaw-8979	14	2	iv	iv	NOUN
taxlaw-8979	14	3	.	.	PUNCT
taxlaw-8979	15	1	the	the	DET
taxlaw-8979	15	2	way	way	NOUN
taxlaw-8979	15	3	forward	forward	ADV
taxlaw-8979	15	4	.................................................................................................	.................................................................................................	PUNCT
taxlaw-8979	15	5	69	69	NUM
taxlaw-8979	15	6	a.	a.	NOUN
taxlaw-8979	15	7	creating	create	VERB
taxlaw-8979	15	8	a	a	DET
taxlaw-8979	15	9	framework	framework	NOUN
taxlaw-8979	15	10	to	to	PART
taxlaw-8979	15	11	withhold	withhold	VERB
taxlaw-8979	15	12	taxes	taxis	NOUN
taxlaw-8979	15	13	on	on	ADP
taxlaw-8979	15	14	tax	tax	NOUN
taxlaw-8979	15	15	haven	haven	NOUN
taxlaw-8979	15	16	investments	investment	NOUN
taxlaw-8979	15	17	.......................	.......................	PUNCT
taxlaw-8979	15	18	69	69	NUM
taxlaw-8979	15	19	b.	b.	PROPN
taxlaw-8979	15	20	global	global	PROPN
taxlaw-8979	15	21	financial	financial	ADJ
taxlaw-8979	15	22	registry	registry	NOUN
taxlaw-8979	15	23	.............................................................................................	.............................................................................................	PUNCT
taxlaw-8979	15	24	70	70	NUM
taxlaw-8979	15	25			PROPN
taxlaw-8979	15	26	professor	professor	NOUN
taxlaw-8979	15	27	and	and	CCONJ
taxlaw-8979	15	28	associate	associate	ADJ
taxlaw-8979	15	29	dean	dean	NOUN
taxlaw-8979	15	30	(	(	PUNCT
taxlaw-8979	15	31	academic	academic	ADJ
taxlaw-8979	15	32	policy	policy	NOUN
taxlaw-8979	15	33	)	)	PUNCT
taxlaw-8979	15	34	,	,	PUNCT
taxlaw-8979	15	35	queen	queen	PROPN
taxlaw-8979	15	36	’s	’s	PART
taxlaw-8979	15	37	university	university	NOUN
taxlaw-8979	15	38	faculty	faculty	NOUN
taxlaw-8979	15	39	of	of	ADP
taxlaw-8979	15	40	law	law	NOUN
taxlaw-8979	15	41	,	,	PUNCT
taxlaw-8979	15	42	canada	canada	PROPN
taxlaw-8979	15	43	.	.	PUNCT
taxlaw-8979	16	1	an	an	DET
taxlaw-8979	16	2	earlier	early	ADJ
taxlaw-8979	16	3	draft	draft	NOUN
taxlaw-8979	16	4	of	of	ADP
taxlaw-8979	16	5	this	this	DET
taxlaw-8979	16	6	article	article	NOUN
taxlaw-8979	16	7	was	be	AUX
taxlaw-8979	16	8	presented	present	VERB
taxlaw-8979	16	9	on	on	ADP
taxlaw-8979	16	10	may	may	PROPN
taxlaw-8979	16	11	30	30	NUM
taxlaw-8979	16	12	,	,	PUNCT
taxlaw-8979	16	13	2021	2021	NUM
taxlaw-8979	16	14	,	,	PUNCT
taxlaw-8979	16	15	via	via	ADP
taxlaw-8979	16	16	zoom	zoom	VERB
taxlaw-8979	16	17	at	at	ADP
taxlaw-8979	16	18	the	the	DET
taxlaw-8979	16	19	annual	annual	ADJ
taxlaw-8979	16	20	law	law	NOUN
taxlaw-8979	16	21	and	and	CCONJ
taxlaw-8979	16	22	society	society	NOUN
taxlaw-8979	16	23	conference	conference	NOUN
taxlaw-8979	16	24	held	hold	VERB
taxlaw-8979	16	25	in	in	ADP
taxlaw-8979	16	26	chicago	chicago	PROPN
taxlaw-8979	16	27	.	.	PUNCT
taxlaw-8979	17	1	the	the	DET
taxlaw-8979	17	2	author	author	NOUN
taxlaw-8979	17	3	is	be	AUX
taxlaw-8979	17	4	grateful	grateful	ADJ
taxlaw-8979	17	5	for	for	ADP
taxlaw-8979	17	6	the	the	DET
taxlaw-8979	17	7	helpful	helpful	ADJ
taxlaw-8979	17	8	comments	comment	NOUN
taxlaw-8979	17	9	received	receive	VERB
taxlaw-8979	17	10	.	.	PUNCT
taxlaw-8979	18	1	in	in	ADP
taxlaw-8979	18	2	addition	addition	NOUN
taxlaw-8979	18	3	,	,	PUNCT
taxlaw-8979	18	4	the	the	DET
taxlaw-8979	18	5	author	author	NOUN
taxlaw-8979	18	6	is	be	AUX
taxlaw-8979	18	7	grateful	grateful	ADJ
taxlaw-8979	18	8	for	for	ADP
taxlaw-8979	18	9	the	the	DET
taxlaw-8979	18	10	research	research	NOUN
taxlaw-8979	18	11	assistance	assistance	NOUN
taxlaw-8979	18	12	provided	provide	VERB
taxlaw-8979	18	13	by	by	ADP
taxlaw-8979	18	14	juakatha	juakatha	PROPN
taxlaw-8979	18	15	karunakaran	karunakaran	PROPN
taxlaw-8979	18	16	,	,	PUNCT
taxlaw-8979	18	17	sunny	sunny	ADJ
taxlaw-8979	18	18	brar	brar	NOUN
taxlaw-8979	18	19	,	,	PUNCT
taxlaw-8979	18	20	and	and	CCONJ
taxlaw-8979	18	21	caine	caine	PROPN
taxlaw-8979	18	22	chapman	chapman	PROPN
taxlaw-8979	18	23	,	,	PUNCT
taxlaw-8979	18	24	jd	jd	PROPN
taxlaw-8979	18	25	candidates	candidate	NOUN
taxlaw-8979	18	26	at	at	ADP
taxlaw-8979	18	27	queen	queen	PROPN
taxlaw-8979	18	28	’s	’s	PART
taxlaw-8979	18	29	law	law	NOUN
taxlaw-8979	18	30	.	.	PUNCT
taxlaw-8979	19	1	any	any	DET
taxlaw-8979	19	2	errors	error	NOUN
taxlaw-8979	19	3	remain	remain	VERB
taxlaw-8979	19	4	with	with	ADP
taxlaw-8979	19	5	the	the	DET
taxlaw-8979	19	6	author	author	NOUN
taxlaw-8979	19	7	.	.	PUNCT
taxlaw-8979	20	1	columbia	columbia	PROPN
taxlaw-8979	20	2	journal	journal	PROPN
taxlaw-8979	20	3	of	of	ADP
taxlaw-8979	20	4	tax	tax	NOUN
taxlaw-8979	20	5	law	law	NOUN
taxlaw-8979	21	1	[	[	X
taxlaw-8979	21	2	vol	vol	NOUN
taxlaw-8979	21	3	:	:	PUNCT
taxlaw-8979	21	4	13:45	13:45	NUM
taxlaw-8979	21	5	46	46	NUM
taxlaw-8979	21	6	c.	c.	NOUN
taxlaw-8979	21	7	addressing	address	VERB
taxlaw-8979	21	8	the	the	DET
taxlaw-8979	21	9	problem	problem	NOUN
taxlaw-8979	21	10	of	of	ADP
taxlaw-8979	21	11	onshoring	onshore	VERB
taxlaw-8979	21	12	.........................................................................	.........................................................................	PROPN
taxlaw-8979	22	1	71	71	NUM
taxlaw-8979	22	2	d.	d.	NOUN
taxlaw-8979	22	3	fighting	fight	VERB
taxlaw-8979	22	4	back	back	ADV
taxlaw-8979	22	5	through	through	ADP
taxlaw-8979	22	6	technology	technology	NOUN
taxlaw-8979	22	7	............................................................................	............................................................................	PUNCT
taxlaw-8979	23	1	73	73	NUM
taxlaw-8979	23	2	e.	e.	PROPN
taxlaw-8979	23	3	other	other	ADJ
taxlaw-8979	23	4	policy	policy	NOUN
taxlaw-8979	23	5	recommendations	recommendation	NOUN
taxlaw-8979	23	6	...................................................................................	...................................................................................	PUNCT
taxlaw-8979	24	1	74	74	NUM
taxlaw-8979	24	2	v.	v.	ADP
taxlaw-8979	24	3	conclusion	conclusion	NOUN
taxlaw-8979	24	4	..............................................................................................................	..............................................................................................................	PUNCT
taxlaw-8979	25	1	75	75	NUM
taxlaw-8979	25	2	subreddit	subreddit	NOUN
taxlaw-8979	25	3	latestagecapitalism	latestagecapitalism	NOUN
taxlaw-8979	25	4	repost	repost	VERB
taxlaw-8979	25	5	from	from	ADP
taxlaw-8979	25	6	january	january	PROPN
taxlaw-8979	25	7	30	30	NUM
taxlaw-8979	25	8	,	,	PUNCT
taxlaw-8979	25	9	2021	2021	NUM
taxlaw-8979	25	10	:	:	PUNCT
taxlaw-8979	25	11	hey	hey	INTJ
taxlaw-8979	25	12	remember	remember	VERB
taxlaw-8979	25	13	when	when	SCONJ
taxlaw-8979	25	14	the	the	DET
taxlaw-8979	25	15	panama	panama	PROPN
taxlaw-8979	25	16	papers	paper	NOUN
taxlaw-8979	25	17	came	come	VERB
taxlaw-8979	25	18	out	out	ADP
taxlaw-8979	25	19	and	and	CCONJ
taxlaw-8979	25	20	revealed	reveal	VERB
taxlaw-8979	25	21	that	that	SCONJ
taxlaw-8979	25	22	all	all	DET
taxlaw-8979	25	23	the	the	DET
taxlaw-8979	25	24	rich	rich	ADJ
taxlaw-8979	25	25	people	people	NOUN
taxlaw-8979	25	26	in	in	ADP
taxlaw-8979	25	27	the	the	DET
taxlaw-8979	25	28	world	world	NOUN
taxlaw-8979	25	29	are	be	AUX
taxlaw-8979	25	30	part	part	NOUN
taxlaw-8979	25	31	of	of	ADP
taxlaw-8979	25	32	enormous	enormous	ADJ
taxlaw-8979	25	33	[	[	X
taxlaw-8979	25	34	sic	sic	ADJ
taxlaw-8979	25	35	]	]	X
taxlaw-8979	25	36	criminal	criminal	ADJ
taxlaw-8979	25	37	conspiracy	conspiracy	NOUN
taxlaw-8979	25	38	to	to	PART
taxlaw-8979	25	39	dodge	dodge	VERB
taxlaw-8979	25	40	taxes	taxis	NOUN
taxlaw-8979	25	41	and	and	CCONJ
taxlaw-8979	25	42	hoard	hoard	VERB
taxlaw-8979	25	43	stolen	steal	VERB
taxlaw-8979	25	44	wealth	wealth	NOUN
taxlaw-8979	25	45	in	in	ADP
taxlaw-8979	25	46	offshore	offshore	ADJ
taxlaw-8979	25	47	accounts	account	NOUN
taxlaw-8979	25	48	and	and	CCONJ
taxlaw-8979	25	49	literally	literally	ADV
taxlaw-8979	25	50	nothing	nothing	PRON
taxlaw-8979	25	51	happened	happen	VERB
taxlaw-8979	25	52	colin	colin	PROPN
taxlaw-8979	25	53	taylor	taylor	PROPN
taxlaw-8979	25	54	@colsbols1	@colsbols1	PROPN
taxlaw-8979	25	55	i.	i.	PROPN
taxlaw-8979	25	56	introduction	introduction	NOUN
taxlaw-8979	25	57	tax	tax	PROPN
taxlaw-8979	25	58	haven	haven	PROPN
taxlaw-8979	25	59	data	data	PROPN
taxlaw-8979	25	60	leaks	leak	NOUN
taxlaw-8979	25	61	like	like	ADP
taxlaw-8979	25	62	the	the	DET
taxlaw-8979	25	63	panama	panama	PROPN
taxlaw-8979	25	64	papers	paper	NOUN
taxlaw-8979	25	65	show	show	VERB
taxlaw-8979	25	66	how	how	SCONJ
taxlaw-8979	25	67	tax	tax	NOUN
taxlaw-8979	25	68	havens	haven	NOUN
taxlaw-8979	25	69	provide	provide	VERB
taxlaw-8979	25	70	a	a	DET
taxlaw-8979	25	71	secret	secret	ADJ
taxlaw-8979	25	72	offshore	offshore	ADJ
taxlaw-8979	25	73	financial	financial	ADJ
taxlaw-8979	25	74	system	system	NOUN
taxlaw-8979	25	75	that	that	PRON
taxlaw-8979	25	76	privileges	privilege	VERB
taxlaw-8979	25	77	three	three	NUM
taxlaw-8979	25	78	main	main	ADJ
taxlaw-8979	25	79	actors	actor	NOUN
taxlaw-8979	25	80	:	:	PUNCT
taxlaw-8979	25	81	malefactors	malefactor	NOUN
taxlaw-8979	25	82	,	,	PUNCT
taxlaw-8979	25	83	millionaires	millionaire	NOUN
taxlaw-8979	25	84	,	,	PUNCT
taxlaw-8979	25	85	and	and	CCONJ
taxlaw-8979	25	86	multinational	multinational	ADJ
taxlaw-8979	25	87	corporations.2	corporations.2	NOUN
taxlaw-8979	25	88	the	the	DET
taxlaw-8979	25	89	leaks	leak	NOUN
taxlaw-8979	25	90	have	have	AUX
taxlaw-8979	25	91	provided	provide	VERB
taxlaw-8979	25	92	millions	million	NOUN
taxlaw-8979	25	93	of	of	ADP
taxlaw-8979	25	94	documents	document	NOUN
taxlaw-8979	25	95	detailing	detail	VERB
taxlaw-8979	25	96	how	how	SCONJ
taxlaw-8979	25	97	taxpayers	taxpayer	NOUN
taxlaw-8979	25	98	use	use	VERB
taxlaw-8979	25	99	tax	tax	NOUN
taxlaw-8979	25	100	haven	haven	NOUN
taxlaw-8979	25	101	services	service	NOUN
taxlaw-8979	25	102	.	.	PUNCT
taxlaw-8979	26	1	wealthy	wealthy	ADJ
taxlaw-8979	26	2	criminals	criminal	NOUN
taxlaw-8979	26	3	use	use	VERB
taxlaw-8979	26	4	the	the	DET
taxlaw-8979	26	5	offshore	offshore	ADJ
taxlaw-8979	26	6	world	world	NOUN
taxlaw-8979	26	7	to	to	PART
taxlaw-8979	26	8	anonymize	anonymize	VERB
taxlaw-8979	26	9	their	their	PRON
taxlaw-8979	26	10	financial	financial	ADJ
taxlaw-8979	26	11	misdeeds	misdeed	NOUN
taxlaw-8979	26	12	and	and	CCONJ
taxlaw-8979	26	13	,	,	PUNCT
taxlaw-8979	26	14	in	in	ADP
taxlaw-8979	26	15	low	low	ADJ
taxlaw-8979	26	16	-	-	PUNCT
taxlaw-8979	26	17	income	income	NOUN
taxlaw-8979	26	18	countries	country	NOUN
taxlaw-8979	26	19	and	and	CCONJ
taxlaw-8979	26	20	failed	fail	VERB
taxlaw-8979	26	21	states	state	NOUN
taxlaw-8979	26	22	,	,	PUNCT
taxlaw-8979	26	23	drain	drain	VERB
taxlaw-8979	26	24	governments	government	NOUN
taxlaw-8979	26	25	of	of	ADP
taxlaw-8979	26	26	valuable	valuable	ADJ
taxlaw-8979	26	27	resources	resource	NOUN
taxlaw-8979	26	28	while	while	SCONJ
taxlaw-8979	26	29	most	most	ADJ
taxlaw-8979	26	30	citizens	citizen	NOUN
taxlaw-8979	26	31	live	live	VERB
taxlaw-8979	26	32	in	in	ADP
taxlaw-8979	26	33	desperate	desperate	ADJ
taxlaw-8979	26	34	poverty.3	poverty.3	NOUN
taxlaw-8979	26	35	high	high	ADJ
taxlaw-8979	26	36	-	-	PUNCT
taxlaw-8979	26	37	income	income	NOUN
taxlaw-8979	26	38	taxpayers	taxpayer	NOUN
taxlaw-8979	26	39	use	use	VERB
taxlaw-8979	26	40	the	the	DET
taxlaw-8979	26	41	offshore	offshore	ADJ
taxlaw-8979	26	42	world	world	NOUN
taxlaw-8979	26	43	to	to	PART
taxlaw-8979	26	44	reduce	reduce	VERB
taxlaw-8979	26	45	their	their	PRON
taxlaw-8979	26	46	tax	tax	NOUN
taxlaw-8979	26	47	bills	bill	NOUN
taxlaw-8979	26	48	legally	legally	ADV
taxlaw-8979	26	49	,	,	PUNCT
taxlaw-8979	26	50	deploying	deploy	VERB
taxlaw-8979	26	51	techniques	technique	NOUN
taxlaw-8979	26	52	that	that	PRON
taxlaw-8979	26	53	are	be	AUX
taxlaw-8979	26	54	not	not	PART
taxlaw-8979	26	55	available	available	ADJ
taxlaw-8979	26	56	to	to	ADP
taxlaw-8979	26	57	ordinaryincome	ordinaryincome	ADJ
taxlaw-8979	26	58	taxpayers.4	taxpayers.4	PROPN
taxlaw-8979	26	59	the	the	DET
taxlaw-8979	26	60	leaks	leak	NOUN
taxlaw-8979	26	61	also	also	ADV
taxlaw-8979	26	62	show	show	VERB
taxlaw-8979	26	63	how	how	SCONJ
taxlaw-8979	26	64	the	the	DET
taxlaw-8979	26	65	wealthiest	wealthy	ADJ
taxlaw-8979	26	66	members	member	NOUN
taxlaw-8979	26	67	of	of	ADP
taxlaw-8979	26	68	society	society	NOUN
taxlaw-8979	26	69	—	—	PUNCT
taxlaw-8979	26	70	the	the	DET
taxlaw-8979	26	71	top	top	ADJ
taxlaw-8979	26	72	0.01	0.01	NUM
taxlaw-8979	26	73	%	%	NOUN
taxlaw-8979	26	74	—	—	PUNCT
taxlaw-8979	26	75	1	1	NUM
taxlaw-8979	26	76	u	u	NOUN
taxlaw-8979	26	77	/	/	SYM
taxlaw-8979	26	78	coloppy	coloppy	PROPN
taxlaw-8979	26	79	,	,	PUNCT
taxlaw-8979	26	80	the	the	DET
taxlaw-8979	26	81	panama	panama	PROPN
taxlaw-8979	26	82	papers	paper	NOUN
taxlaw-8979	26	83	,	,	PUNCT
taxlaw-8979	26	84	reddit	reddit	NOUN
taxlaw-8979	26	85	(	(	PUNCT
taxlaw-8979	26	86	jan	jan	PROPN
taxlaw-8979	26	87	30	30	NUM
taxlaw-8979	26	88	,	,	PUNCT
taxlaw-8979	26	89	2021	2021	NUM
taxlaw-8979	26	90	)	)	PUNCT
taxlaw-8979	26	91	,	,	PUNCT
taxlaw-8979	26	92	https://www.reddit.com/r/	https://www.reddit.com/r/	PROPN
taxlaw-8979	26	93	latestagecapitalism	latestagecapitalism	NOUN
taxlaw-8979	26	94	/	/	SYM
taxlaw-8979	26	95	comments	comment	NOUN
taxlaw-8979	26	96	/	/	SYM
taxlaw-8979	26	97	l8utb8	l8utb8	VERB
taxlaw-8979	26	98	/	/	SYM
taxlaw-8979	26	99	the_panama_papers/	the_panama_papers/	NOUN
taxlaw-8979	26	100	[	[	X
taxlaw-8979	26	101	https://perma.cc/zfa9-hchj	https://perma.cc/zfa9-hchj	X
taxlaw-8979	26	102	]	]	PUNCT
taxlaw-8979	26	103	.	.	PUNCT
taxlaw-8979	26	104	2	2	NUM
taxlaw-8979	26	105	see	see	VERB
taxlaw-8979	26	106	gerard	gerard	PROPN
taxlaw-8979	26	107	ryle	ryle	PROPN
taxlaw-8979	26	108	et	et	PROPN
taxlaw-8979	26	109	al	al	PROPN
taxlaw-8979	26	110	.	.	PROPN
taxlaw-8979	26	111	,	,	PUNCT
taxlaw-8979	26	112	secret	secret	ADJ
taxlaw-8979	26	113	files	file	NOUN
taxlaw-8979	26	114	expose	expose	VERB
taxlaw-8979	26	115	offshore	offshore	ADV
taxlaw-8979	26	116	’s	’s	PART
taxlaw-8979	26	117	global	global	ADJ
taxlaw-8979	26	118	impact	impact	NOUN
taxlaw-8979	26	119	,	,	PUNCT
taxlaw-8979	26	120	int’l	int’l	PRON
taxlaw-8979	26	121	consortium	consortium	VERB
taxlaw-8979	26	122	investigative	investigative	ADJ
taxlaw-8979	26	123	journalists	journalist	NOUN
taxlaw-8979	26	124	(	(	PUNCT
taxlaw-8979	26	125	apr	apr	NOUN
taxlaw-8979	26	126	.	.	PROPN
taxlaw-8979	26	127	2	2	NUM
taxlaw-8979	26	128	,	,	PUNCT
taxlaw-8979	26	129	2013	2013	NUM
taxlaw-8979	26	130	)	)	PUNCT
taxlaw-8979	26	131	,	,	PUNCT
taxlaw-8979	26	132	https://www.icij.org/investigations/offshore/secret-files-expose-offshores-globalimpact/	https://www.icij.org/investigations/offshore/secret-files-expose-offshores-globalimpact/	PROPN
taxlaw-8979	27	1	[	[	X
taxlaw-8979	27	2	https://perma.cc/5tcg-5m6z	https://perma.cc/5tcg-5m6z	X
taxlaw-8979	27	3	]	]	X
taxlaw-8979	27	4	[	[	X
taxlaw-8979	27	5	hereinafter	hereinafter	NOUN
taxlaw-8979	27	6	international	international	ADJ
taxlaw-8979	27	7	consortium	consortium	NOUN
taxlaw-8979	27	8	of	of	ADP
taxlaw-8979	27	9	investigative	investigative	ADJ
taxlaw-8979	27	10	journalists	journalist	NOUN
taxlaw-8979	27	11	(	(	PUNCT
taxlaw-8979	27	12	icij	icij	PROPN
taxlaw-8979	27	13	)	)	PUNCT
taxlaw-8979	27	14	,	,	PUNCT
taxlaw-8979	27	15	offshore	offshore	ADJ
taxlaw-8979	27	16	leaks	leak	NOUN
taxlaw-8979	27	17	]	]	PUNCT
taxlaw-8979	27	18	.	.	PUNCT
taxlaw-8979	28	1	for	for	ADP
taxlaw-8979	28	2	discussion	discussion	NOUN
taxlaw-8979	28	3	of	of	ADP
taxlaw-8979	28	4	revelations	revelation	NOUN
taxlaw-8979	28	5	from	from	ADP
taxlaw-8979	28	6	the	the	DET
taxlaw-8979	28	7	leaks	leak	NOUN
taxlaw-8979	28	8	,	,	PUNCT
taxlaw-8979	28	9	see	see	VERB
taxlaw-8979	28	10	arthur	arthur	PROPN
taxlaw-8979	28	11	j.	j.	PROPN
taxlaw-8979	28	12	cockfield	cockfield	PROPN
taxlaw-8979	28	13	,	,	PUNCT
taxlaw-8979	28	14	big	big	ADJ
taxlaw-8979	28	15	data	datum	NOUN
taxlaw-8979	28	16	and	and	CCONJ
taxlaw-8979	28	17	tax	tax	NOUN
taxlaw-8979	28	18	haven	haven	NOUN
taxlaw-8979	28	19	secrecy	secrecy	NOUN
taxlaw-8979	28	20	,	,	PUNCT
taxlaw-8979	28	21	18	18	NUM
taxlaw-8979	28	22	fla	fla	NOUN
taxlaw-8979	28	23	.	.	PUNCT
taxlaw-8979	29	1	tax	tax	PROPN
taxlaw-8979	29	2	rev	rev	PROPN
taxlaw-8979	29	3	.	.	PROPN
taxlaw-8979	29	4	483	483	NUM
taxlaw-8979	29	5	(	(	PUNCT
taxlaw-8979	29	6	2016	2016	NUM
taxlaw-8979	29	7	)	)	PUNCT
taxlaw-8979	29	8	(	(	PUNCT
taxlaw-8979	29	9	discussing	discuss	VERB
taxlaw-8979	29	10	revelations	revelation	NOUN
taxlaw-8979	29	11	from	from	ADP
taxlaw-8979	29	12	tax	tax	NOUN
taxlaw-8979	29	13	haven	haven	NOUN
taxlaw-8979	29	14	data	data	PROPN
taxlaw-8979	29	15	leaks	leak	NOUN
taxlaw-8979	29	16	)	)	PUNCT
taxlaw-8979	30	1	[	[	X
taxlaw-8979	30	2	hereinafter	hereinafter	NOUN
taxlaw-8979	30	3	cockfield	cockfield	NOUN
taxlaw-8979	30	4	,	,	PUNCT
taxlaw-8979	30	5	big	big	ADJ
taxlaw-8979	30	6	data	datum	NOUN
taxlaw-8979	30	7	]	]	PUNCT
taxlaw-8979	30	8	;	;	PUNCT
taxlaw-8979	30	9	shu	shu	PROPN
taxlaw-8979	30	10	-	-	PUNCT
taxlaw-8979	30	11	yi	yi	PROPN
taxlaw-8979	30	12	oei	oei	PROPN
taxlaw-8979	30	13	&	&	CCONJ
taxlaw-8979	30	14	diane	diane	PROPN
taxlaw-8979	30	15	m.	m.	PROPN
taxlaw-8979	30	16	ring	ring	PROPN
taxlaw-8979	30	17	,	,	PUNCT
taxlaw-8979	30	18	leak	leak	NOUN
taxlaw-8979	30	19	-	-	PUNCT
taxlaw-8979	30	20	driven	drive	VERB
taxlaw-8979	30	21	law	law	NOUN
taxlaw-8979	30	22	,	,	PUNCT
taxlaw-8979	30	23	65	65	NUM
taxlaw-8979	30	24	ucla	ucla	PROPN
taxlaw-8979	30	25	l.	l.	PROPN
taxlaw-8979	30	26	rev	rev	PROPN
taxlaw-8979	30	27	.	.	PROPN
taxlaw-8979	30	28	532	532	NUM
taxlaw-8979	30	29	(	(	PUNCT
taxlaw-8979	30	30	2018	2018	NUM
taxlaw-8979	30	31	)	)	PUNCT
taxlaw-8979	30	32	(	(	PUNCT
taxlaw-8979	30	33	claiming	claim	VERB
taxlaw-8979	30	34	leaks	leak	NOUN
taxlaw-8979	30	35	may	may	AUX
taxlaw-8979	30	36	distort	distort	VERB
taxlaw-8979	30	37	legal	legal	ADJ
taxlaw-8979	30	38	and	and	CCONJ
taxlaw-8979	30	39	policy	policy	NOUN
taxlaw-8979	30	40	responses	response	NOUN
taxlaw-8979	30	41	)	)	PUNCT
taxlaw-8979	30	42	;	;	PUNCT
taxlaw-8979	30	43	carmen	carmen	PROPN
taxlaw-8979	30	44	franchesca	franchesca	PROPN
taxlaw-8979	30	45	s.	s.	PROPN
taxlaw-8979	30	46	del	del	PROPN
taxlaw-8979	30	47	mundo	mundo	PROPN
taxlaw-8979	30	48	,	,	PUNCT
taxlaw-8979	30	49	how	how	SCONJ
taxlaw-8979	30	50	countries	country	NOUN
taxlaw-8979	30	51	seek	seek	VERB
taxlaw-8979	30	52	to	to	PART
taxlaw-8979	30	53	strengthen	strengthen	VERB
taxlaw-8979	30	54	anti	anti	ADJ
taxlaw-8979	30	55	-	-	ADJ
taxlaw-8979	30	56	money	money	ADJ
taxlaw-8979	30	57	laundering	laundering	NOUN
taxlaw-8979	30	58	laws	law	NOUN
taxlaw-8979	30	59	in	in	ADP
taxlaw-8979	30	60	response	response	NOUN
taxlaw-8979	30	61	to	to	ADP
taxlaw-8979	30	62	the	the	DET
taxlaw-8979	30	63	panama	panama	PROPN
taxlaw-8979	30	64	papers	paper	NOUN
taxlaw-8979	30	65	,	,	PUNCT
taxlaw-8979	30	66	and	and	CCONJ
taxlaw-8979	30	67	the	the	DET
taxlaw-8979	30	68	ethical	ethical	ADJ
taxlaw-8979	30	69	implications	implication	NOUN
taxlaw-8979	30	70	of	of	ADP
taxlaw-8979	30	71	incentivizing	incentivize	VERB
taxlaw-8979	30	72	whistleblowers	whistleblower	NOUN
taxlaw-8979	30	73	,	,	PUNCT
taxlaw-8979	30	74	40	40	NUM
taxlaw-8979	30	75	nw	nw	PROPN
taxlaw-8979	30	76	.	.	PUNCT
taxlaw-8979	30	77	j.	j.	PROPN
taxlaw-8979	30	78	int’l	int’l	PROPN
taxlaw-8979	30	79	l.	l.	PROPN
taxlaw-8979	30	80	&	&	CCONJ
taxlaw-8979	30	81	bus	bus	PROPN
taxlaw-8979	30	82	.	.	PUNCT
taxlaw-8979	31	1	87	87	NUM
taxlaw-8979	31	2	(	(	PUNCT
taxlaw-8979	31	3	2019	2019	NUM
taxlaw-8979	31	4	)	)	PUNCT
taxlaw-8979	31	5	(	(	PUNCT
taxlaw-8979	31	6	describing	describe	VERB
taxlaw-8979	31	7	global	global	ADJ
taxlaw-8979	31	8	responses	response	NOUN
taxlaw-8979	31	9	to	to	ADP
taxlaw-8979	31	10	panama	panama	PROPN
taxlaw-8979	31	11	papers	paper	NOUN
taxlaw-8979	31	12	)	)	PUNCT
taxlaw-8979	31	13	;	;	PUNCT
taxlaw-8979	31	14	will	will	AUX
taxlaw-8979	31	15	fitzgibbon	fitzgibbon	PROPN
taxlaw-8979	31	16	&	&	CCONJ
taxlaw-8979	31	17	michael	michael	PROPN
taxlaw-8979	31	18	hudson	hudson	PROPN
taxlaw-8979	31	19	,	,	PUNCT
taxlaw-8979	31	20	five	five	NUM
taxlaw-8979	31	21	years	year	NOUN
taxlaw-8979	31	22	later	later	ADV
taxlaw-8979	31	23	,	,	PUNCT
taxlaw-8979	31	24	panama	panama	PROPN
taxlaw-8979	31	25	papers	paper	NOUN
taxlaw-8979	31	26	still	still	ADV
taxlaw-8979	31	27	having	have	VERB
taxlaw-8979	31	28	a	a	DET
taxlaw-8979	31	29	big	big	ADJ
taxlaw-8979	31	30	impact	impact	NOUN
taxlaw-8979	31	31	,	,	PUNCT
taxlaw-8979	31	32	int’l	int’l	PRON
taxlaw-8979	31	33	consortium	consortium	VERB
taxlaw-8979	31	34	investigative	investigative	ADJ
taxlaw-8979	31	35	journalists	journalist	NOUN
taxlaw-8979	31	36	(	(	PUNCT
taxlaw-8979	31	37	apr	apr	NOUN
taxlaw-8979	31	38	.	.	PROPN
taxlaw-8979	31	39	3	3	NUM
taxlaw-8979	31	40	,	,	PUNCT
taxlaw-8979	31	41	2021	2021	NUM
taxlaw-8979	31	42	)	)	PUNCT
taxlaw-8979	31	43	,	,	PUNCT
taxlaw-8979	31	44	https://www.icij.org/investigations/panama-papers/five-years-later-panama-papers-still-having-a-bigimpact/	https://www.icij.org/investigations/panama-papers/five-years-later-panama-papers-still-having-a-bigimpact/	PROPN
taxlaw-8979	31	45	[	[	X
taxlaw-8979	31	46	https://perma.cc/x4e9-c76e	https://perma.cc/x4e9-c76e	PROPN
taxlaw-8979	31	47	]	]	PUNCT
taxlaw-8979	31	48	(	(	PUNCT
taxlaw-8979	31	49	“	"	PUNCT
taxlaw-8979	31	50	beyond	beyond	ADP
taxlaw-8979	31	51	individual	individual	ADJ
taxlaw-8979	31	52	countries	country	NOUN
taxlaw-8979	31	53	,	,	PUNCT
taxlaw-8979	31	54	the	the	DET
taxlaw-8979	31	55	panama	panama	PROPN
taxlaw-8979	31	56	papers	paper	NOUN
taxlaw-8979	31	57	has	have	AUX
taxlaw-8979	31	58	become	become	VERB
taxlaw-8979	31	59	a	a	DET
taxlaw-8979	31	60	global	global	ADJ
taxlaw-8979	31	61	touchstone	touchstone	NOUN
taxlaw-8979	31	62	of	of	ADP
taxlaw-8979	31	63	the	the	DET
taxlaw-8979	31	64	debate	debate	NOUN
taxlaw-8979	31	65	around	around	ADP
taxlaw-8979	31	66	corruption	corruption	NOUN
taxlaw-8979	31	67	,	,	PUNCT
taxlaw-8979	31	68	financial	financial	ADJ
taxlaw-8979	31	69	crime	crime	NOUN
taxlaw-8979	31	70	and	and	CCONJ
taxlaw-8979	31	71	inequality	inequality	NOUN
taxlaw-8979	31	72	.	.	PUNCT
taxlaw-8979	31	73	”	"	PUNCT
taxlaw-8979	31	74	)	)	PUNCT
taxlaw-8979	31	75	.	.	PUNCT
taxlaw-8979	32	1	the	the	DET
taxlaw-8979	32	2	title	title	NOUN
taxlaw-8979	32	3	of	of	ADP
taxlaw-8979	32	4	this	this	DET
taxlaw-8979	32	5	article	article	NOUN
taxlaw-8979	32	6	refers	refer	VERB
taxlaw-8979	32	7	to	to	ADP
taxlaw-8979	32	8	the	the	DET
taxlaw-8979	32	9	panama	panama	PROPN
taxlaw-8979	32	10	papers	paper	NOUN
taxlaw-8979	32	11	,	,	PUNCT
taxlaw-8979	32	12	revealed	reveal	VERB
taxlaw-8979	32	13	to	to	ADP
taxlaw-8979	32	14	the	the	DET
taxlaw-8979	32	15	public	public	NOUN
taxlaw-8979	32	16	in	in	ADP
taxlaw-8979	32	17	2016	2016	NUM
taxlaw-8979	32	18	,	,	PUNCT
taxlaw-8979	32	19	because	because	SCONJ
taxlaw-8979	32	20	this	this	DET
taxlaw-8979	32	21	leak	leak	NOUN
taxlaw-8979	32	22	gained	gain	VERB
taxlaw-8979	32	23	the	the	DET
taxlaw-8979	32	24	most	most	ADJ
taxlaw-8979	32	25	media	medium	NOUN
taxlaw-8979	32	26	attention	attention	NOUN
taxlaw-8979	32	27	.	.	PUNCT
taxlaw-8979	33	1	but	but	CCONJ
taxlaw-8979	33	2	it	it	PRON
taxlaw-8979	33	3	also	also	ADV
taxlaw-8979	33	4	discusses	discuss	VERB
taxlaw-8979	33	5	a	a	DET
taxlaw-8979	33	6	number	number	NOUN
taxlaw-8979	33	7	of	of	ADP
taxlaw-8979	33	8	other	other	ADJ
taxlaw-8979	33	9	tax	tax	NOUN
taxlaw-8979	33	10	haven	haven	NOUN
taxlaw-8979	33	11	data	data	PROPN
taxlaw-8979	33	12	leaks	leak	NOUN
taxlaw-8979	33	13	such	such	ADJ
taxlaw-8979	33	14	as	as	ADP
taxlaw-8979	33	15	the	the	DET
taxlaw-8979	33	16	offshore	offshore	ADJ
taxlaw-8979	33	17	leaks	leak	NOUN
taxlaw-8979	33	18	of	of	ADP
taxlaw-8979	33	19	2013	2013	NUM
taxlaw-8979	33	20	,	,	PUNCT
taxlaw-8979	33	21	the	the	DET
taxlaw-8979	33	22	paradise	paradise	PROPN
taxlaw-8979	33	23	papers	paper	NOUN
taxlaw-8979	33	24	of	of	ADP
taxlaw-8979	33	25	2017	2017	NUM
taxlaw-8979	33	26	,	,	PUNCT
taxlaw-8979	33	27	and	and	CCONJ
taxlaw-8979	33	28	the	the	DET
taxlaw-8979	33	29	pandora	pandora	PROPN
taxlaw-8979	33	30	papers	paper	NOUN
taxlaw-8979	33	31	of	of	ADP
taxlaw-8979	33	32	2021	2021	NUM
taxlaw-8979	33	33	.	.	PUNCT
taxlaw-8979	34	1	3	3	NUM
taxlaw-8979	34	2	see	see	VERB
taxlaw-8979	34	3	nicholas	nicholas	PROPN
taxlaw-8979	34	4	shaxson	shaxson	PROPN
taxlaw-8979	34	5	,	,	PUNCT
taxlaw-8979	34	6	tackling	tackle	VERB
taxlaw-8979	34	7	tax	tax	NOUN
taxlaw-8979	34	8	havens	haven	NOUN
taxlaw-8979	34	9	,	,	PUNCT
taxlaw-8979	34	10	56	56	NUM
taxlaw-8979	34	11	fin	fin	NOUN
taxlaw-8979	34	12	.	.	PUNCT
taxlaw-8979	34	13	&	&	CCONJ
taxlaw-8979	34	14	dev	dev	PROPN
taxlaw-8979	34	15	.	.	PROPN
taxlaw-8979	34	16	,	,	PUNCT
taxlaw-8979	34	17	sept	sept	PROPN
taxlaw-8979	34	18	.	.	PROPN
taxlaw-8979	34	19	2019	2019	NUM
taxlaw-8979	34	20	,	,	PUNCT
taxlaw-8979	34	21	at	at	ADP
taxlaw-8979	34	22	7	7	NUM
taxlaw-8979	34	23	(	(	PUNCT
taxlaw-8979	34	24	highlighting	highlight	VERB
taxlaw-8979	34	25	how	how	SCONJ
taxlaw-8979	34	26	tax	tax	NOUN
taxlaw-8979	34	27	havens	haven	NOUN
taxlaw-8979	34	28	promote	promote	VERB
taxlaw-8979	34	29	inequality	inequality	NOUN
taxlaw-8979	34	30	)	)	PUNCT
taxlaw-8979	34	31	.	.	PUNCT
taxlaw-8979	35	1	4	4	NUM
taxlaw-8979	35	2	see	see	VERB
taxlaw-8979	35	3	deborah	deborah	PROPN
taxlaw-8979	35	4	hardoon	hardoon	PROPN
taxlaw-8979	35	5	,	,	PUNCT
taxlaw-8979	35	6	sophia	sophia	PROPN
taxlaw-8979	35	7	ayele	ayele	PROPN
taxlaw-8979	35	8	&	&	CCONJ
taxlaw-8979	35	9	ricardo	ricardo	PROPN
taxlaw-8979	35	10	fuentes	fuentes	PROPN
taxlaw-8979	35	11	-	-	PUNCT
taxlaw-8979	35	12	nieva	nieva	PROPN
taxlaw-8979	35	13	,	,	PUNCT
taxlaw-8979	35	14	an	an	DET
taxlaw-8979	35	15	economy	economy	NOUN
taxlaw-8979	35	16	for	for	ADP
taxlaw-8979	35	17	the	the	DET
taxlaw-8979	35	18	1	1	NUM
taxlaw-8979	35	19	%	%	NOUN
taxlaw-8979	35	20	,	,	PUNCT
taxlaw-8979	35	21	oxfam	oxfam	NOUN
taxlaw-8979	35	22	(	(	PUNCT
taxlaw-8979	35	23	jan	jan	PROPN
taxlaw-8979	35	24	.	.	PROPN
taxlaw-8979	35	25	18	18	NUM
taxlaw-8979	35	26	,	,	PUNCT
taxlaw-8979	35	27	2016	2016	NUM
taxlaw-8979	35	28	)	)	PUNCT
taxlaw-8979	35	29	,	,	PUNCT
taxlaw-8979	35	30	https://www-cdn.oxfam.org/s3fs-public/file_attachments/bp210-economy-one-percent-tax-havens-180116en_0.pdf	https://www-cdn.oxfam.org/s3fs-public/file_attachments/bp210-economy-one-percent-tax-havens-180116en_0.pdf	NOUN
taxlaw-8979	35	31	[	[	X
taxlaw-8979	35	32	https://perma.cc/9uk2-57xa	https://perma.cc/9uk2-57xa	X
taxlaw-8979	35	33	]	]	PUNCT
taxlaw-8979	35	34	(	(	PUNCT
taxlaw-8979	35	35	describing	describe	VERB
taxlaw-8979	35	36	increasing	increase	VERB
taxlaw-8979	35	37	rates	rate	NOUN
taxlaw-8979	35	38	of	of	ADP
taxlaw-8979	35	39	income	income	NOUN
taxlaw-8979	35	40	and	and	CCONJ
taxlaw-8979	35	41	wealth	wealth	NOUN
taxlaw-8979	35	42	inequality	inequality	NOUN
taxlaw-8979	35	43	,	,	PUNCT
taxlaw-8979	35	44	particularly	particularly	ADV
taxlaw-8979	35	45	with	with	ADP
taxlaw-8979	35	46	respect	respect	NOUN
taxlaw-8979	35	47	to	to	ADP
taxlaw-8979	35	48	top	top	ADJ
taxlaw-8979	35	49	1	1	NUM
taxlaw-8979	35	50	%	%	NOUN
taxlaw-8979	35	51	,	,	PUNCT
taxlaw-8979	35	52	and	and	CCONJ
taxlaw-8979	35	53	how	how	SCONJ
taxlaw-8979	35	54	wealthy	wealthy	ADJ
taxlaw-8979	35	55	class	class	NOUN
taxlaw-8979	35	56	benefits	benefit	NOUN
taxlaw-8979	35	57	from	from	ADP
taxlaw-8979	35	58	tax	tax	NOUN
taxlaw-8979	35	59	havens	haven	NOUN
taxlaw-8979	35	60	)	)	PUNCT
taxlaw-8979	35	61	.	.	PUNCT
taxlaw-8979	36	1	see	see	VERB
taxlaw-8979	36	2	also	also	ADV
taxlaw-8979	36	3	the	the	DET
taxlaw-8979	36	4	discussion	discussion	NOUN
taxlaw-8979	36	5	in	in	ADP
taxlaw-8979	36	6	the	the	DET
taxlaw-8979	36	7	text	text	NOUN
taxlaw-8979	36	8	relating	relate	VERB
taxlaw-8979	36	9	to	to	ADP
taxlaw-8979	36	10	notes	note	NOUN
taxlaw-8979	36	11	21	21	NUM
taxlaw-8979	36	12	to	to	PART
taxlaw-8979	36	13	34	34	NUM
taxlaw-8979	36	14	.	.	PUNCT
taxlaw-8979	36	15	2021	2021	NUM
taxlaw-8979	36	16	]	]	PUNCT
taxlaw-8979	36	17	secrets	secret	NOUN
taxlaw-8979	36	18	of	of	ADP
taxlaw-8979	36	19	the	the	DET
taxlaw-8979	36	20	panama	panama	PROPN
taxlaw-8979	36	21	papers	paper	NOUN
taxlaw-8979	36	22	47	47	NUM
taxlaw-8979	36	23	are	be	AUX
taxlaw-8979	36	24	more	more	ADV
taxlaw-8979	36	25	likely	likely	ADJ
taxlaw-8979	36	26	to	to	PART
taxlaw-8979	36	27	engage	engage	VERB
taxlaw-8979	36	28	in	in	ADP
taxlaw-8979	36	29	the	the	DET
taxlaw-8979	36	30	criminal	criminal	ADJ
taxlaw-8979	36	31	offense	offense	NOUN
taxlaw-8979	36	32	of	of	ADP
taxlaw-8979	36	33	offshore	offshore	ADJ
taxlaw-8979	36	34	tax	tax	NOUN
taxlaw-8979	36	35	evasion	evasion	NOUN
taxlaw-8979	36	36	by	by	ADP
taxlaw-8979	36	37	hiding	hide	VERB
taxlaw-8979	36	38	their	their	PRON
taxlaw-8979	36	39	fortunes	fortune	NOUN
taxlaw-8979	36	40	in	in	ADP
taxlaw-8979	36	41	tax	tax	NOUN
taxlaw-8979	36	42	havens.5	havens.5	PROPN
taxlaw-8979	36	43	finally	finally	ADV
taxlaw-8979	36	44	,	,	PUNCT
taxlaw-8979	36	45	multinational	multinational	ADJ
taxlaw-8979	36	46	firms	firm	NOUN
taxlaw-8979	36	47	form	form	VERB
taxlaw-8979	36	48	related	related	ADJ
taxlaw-8979	36	49	corporations	corporation	NOUN
taxlaw-8979	36	50	in	in	ADP
taxlaw-8979	36	51	tax	tax	NOUN
taxlaw-8979	36	52	havens	haven	NOUN
taxlaw-8979	36	53	to	to	PART
taxlaw-8979	36	54	reduce	reduce	VERB
taxlaw-8979	36	55	their	their	PRON
taxlaw-8979	36	56	global	global	ADJ
taxlaw-8979	36	57	tax	tax	NOUN
taxlaw-8979	36	58	liabilities	liability	NOUN
taxlaw-8979	36	59	legally	legally	ADV
taxlaw-8979	36	60	,	,	PUNCT
taxlaw-8979	36	61	providing	provide	VERB
taxlaw-8979	36	62	higher	high	ADJ
taxlaw-8979	36	63	returns	return	NOUN
taxlaw-8979	36	64	for	for	ADP
taxlaw-8979	36	65	(	(	PUNCT
taxlaw-8979	36	66	normally	normally	ADV
taxlaw-8979	36	67	)	)	PUNCT
taxlaw-8979	36	68	high	high	ADJ
taxlaw-8979	36	69	-	-	PUNCT
taxlaw-8979	36	70	income	income	NOUN
taxlaw-8979	36	71	investors	investor	NOUN
taxlaw-8979	36	72	.	.	PUNCT
taxlaw-8979	37	1	by	by	ADP
taxlaw-8979	37	2	privileging	privilege	VERB
taxlaw-8979	37	3	the	the	DET
taxlaw-8979	37	4	interests	interest	NOUN
taxlaw-8979	37	5	of	of	ADP
taxlaw-8979	37	6	criminals	criminal	NOUN
taxlaw-8979	37	7	,	,	PUNCT
taxlaw-8979	37	8	millionaires	millionaire	NOUN
taxlaw-8979	37	9	,	,	PUNCT
taxlaw-8979	37	10	and	and	CCONJ
taxlaw-8979	37	11	corporations	corporation	NOUN
taxlaw-8979	37	12	,	,	PUNCT
taxlaw-8979	37	13	the	the	DET
taxlaw-8979	37	14	offshore	offshore	ADJ
taxlaw-8979	37	15	world	world	NOUN
taxlaw-8979	37	16	exacerbates	exacerbate	VERB
taxlaw-8979	37	17	growing	grow	VERB
taxlaw-8979	37	18	income	income	NOUN
taxlaw-8979	37	19	inequality.6	inequality.6	NOUN
taxlaw-8979	37	20	over	over	ADP
taxlaw-8979	37	21	the	the	DET
taxlaw-8979	37	22	last	last	ADJ
taxlaw-8979	37	23	quarter	quarter	NOUN
taxlaw-8979	37	24	-	-	PUNCT
taxlaw-8979	37	25	century	century	NOUN
taxlaw-8979	37	26	,	,	PUNCT
taxlaw-8979	37	27	middle	middle	ADJ
taxlaw-8979	37	28	-	-	PUNCT
taxlaw-8979	37	29	class	class	NOUN
taxlaw-8979	37	30	incomes	income	NOUN
taxlaw-8979	37	31	have	have	AUX
taxlaw-8979	37	32	stagnated	stagnate	VERB
taxlaw-8979	37	33	,	,	PUNCT
taxlaw-8979	37	34	growing	grow	VERB
taxlaw-8979	37	35	at	at	ADP
taxlaw-8979	37	36	low	low	ADJ
taxlaw-8979	37	37	rates	rate	NOUN
taxlaw-8979	37	38	throughout	throughout	ADP
taxlaw-8979	37	39	much	much	ADJ
taxlaw-8979	37	40	of	of	ADP
taxlaw-8979	37	41	the	the	DET
taxlaw-8979	37	42	western	western	ADJ
taxlaw-8979	37	43	world	world	NOUN
taxlaw-8979	37	44	while	while	SCONJ
taxlaw-8979	37	45	high	high	ADJ
taxlaw-8979	37	46	incomes	income	NOUN
taxlaw-8979	37	47	have	have	VERB
taxlaw-8979	37	48	soared.7	soared.7	PROPN
taxlaw-8979	37	49	in	in	ADP
taxlaw-8979	37	50	the	the	DET
taxlaw-8979	37	51	united	united	PROPN
taxlaw-8979	37	52	states	states	PROPN
taxlaw-8979	37	53	,	,	PUNCT
taxlaw-8979	37	54	incomes	income	NOUN
taxlaw-8979	37	55	in	in	ADP
taxlaw-8979	37	56	the	the	DET
taxlaw-8979	37	57	top	top	ADJ
taxlaw-8979	37	58	5	5	NUM
taxlaw-8979	37	59	%	%	NOUN
taxlaw-8979	37	60	rose	rise	VERB
taxlaw-8979	37	61	while	while	SCONJ
taxlaw-8979	37	62	the	the	DET
taxlaw-8979	37	63	share	share	NOUN
taxlaw-8979	37	64	of	of	ADP
taxlaw-8979	37	65	american	american	ADJ
taxlaw-8979	37	66	adults	adult	NOUN
taxlaw-8979	37	67	who	who	PRON
taxlaw-8979	37	68	live	live	VERB
taxlaw-8979	37	69	in	in	ADP
taxlaw-8979	37	70	middle	middle	ADJ
taxlaw-8979	37	71	-	-	PUNCT
taxlaw-8979	37	72	income	income	NOUN
taxlaw-8979	37	73	households	household	NOUN
taxlaw-8979	37	74	decreased	decrease	VERB
taxlaw-8979	37	75	from	from	ADP
taxlaw-8979	37	76	61	61	NUM
taxlaw-8979	37	77	%	%	NOUN
taxlaw-8979	37	78	in	in	ADP
taxlaw-8979	37	79	1971	1971	NUM
taxlaw-8979	37	80	to	to	ADP
taxlaw-8979	37	81	51	51	NUM
taxlaw-8979	37	82	%	%	NOUN
taxlaw-8979	37	83	in	in	ADP
taxlaw-8979	37	84	2019.8	2019.8	NUM
taxlaw-8979	37	85	growing	grow	VERB
taxlaw-8979	37	86	income	income	NOUN
taxlaw-8979	37	87	inequality	inequality	NOUN
taxlaw-8979	37	88	,	,	PUNCT
taxlaw-8979	37	89	in	in	ADP
taxlaw-8979	37	90	turn	turn	NOUN
taxlaw-8979	37	91	,	,	PUNCT
taxlaw-8979	37	92	is	be	AUX
taxlaw-8979	37	93	encouraging	encourage	VERB
taxlaw-8979	37	94	increased	increase	VERB
taxlaw-8979	37	95	nationalism	nationalism	NOUN
taxlaw-8979	37	96	,	,	PUNCT
taxlaw-8979	37	97	nativism	nativism	NOUN
taxlaw-8979	37	98	,	,	PUNCT
taxlaw-8979	37	99	anti	anti	ADJ
taxlaw-8979	37	100	-	-	ADJ
taxlaw-8979	37	101	immigrant	immigrant	ADJ
taxlaw-8979	37	102	sentiment	sentiment	NOUN
taxlaw-8979	37	103	,	,	PUNCT
taxlaw-8979	37	104	and	and	CCONJ
taxlaw-8979	37	105	unhealthy	unhealthy	ADJ
taxlaw-8979	37	106	forms	form	NOUN
taxlaw-8979	37	107	of	of	ADP
taxlaw-8979	37	108	populism	populism	NOUN
taxlaw-8979	37	109	,	,	PUNCT
taxlaw-8979	37	110	along	along	ADP
taxlaw-8979	37	111	with	with	ADP
taxlaw-8979	37	112	the	the	DET
taxlaw-8979	37	113	view	view	NOUN
taxlaw-8979	37	114	that	that	SCONJ
taxlaw-8979	37	115	the	the	DET
taxlaw-8979	37	116	system	system	NOUN
taxlaw-8979	37	117	is	be	AUX
taxlaw-8979	37	118	rigged	rig	VERB
taxlaw-8979	37	119	in	in	ADP
taxlaw-8979	37	120	favor	favor	NOUN
taxlaw-8979	37	121	of	of	ADP
taxlaw-8979	37	122	the	the	DET
taxlaw-8979	37	123	wealthy	wealthy	ADJ
taxlaw-8979	37	124	and	and	CCONJ
taxlaw-8979	37	125	powerful.9	powerful.9	PRON
taxlaw-8979	37	126	income	income	NOUN
taxlaw-8979	37	127	inequality	inequality	NOUN
taxlaw-8979	37	128	is	be	AUX
taxlaw-8979	37	129	fueled	fuel	VERB
taxlaw-8979	37	130	by	by	ADP
taxlaw-8979	37	131	complex	complex	ADJ
taxlaw-8979	37	132	factors	factor	NOUN
taxlaw-8979	37	133	,	,	PUNCT
taxlaw-8979	37	134	including	include	VERB
taxlaw-8979	37	135	technological	technological	ADJ
taxlaw-8979	37	136	change	change	NOUN
taxlaw-8979	37	137	,	,	PUNCT
taxlaw-8979	37	138	increased	increase	VERB
taxlaw-8979	37	139	foreign	foreign	ADJ
taxlaw-8979	37	140	competition	competition	NOUN
taxlaw-8979	37	141	,	,	PUNCT
taxlaw-8979	37	142	and	and	CCONJ
taxlaw-8979	37	143	the	the	DET
taxlaw-8979	37	144	global	global	ADJ
taxlaw-8979	37	145	pandemic.10	pandemic.10	NOUN
taxlaw-8979	37	146	this	this	DET
taxlaw-8979	37	147	article	article	NOUN
taxlaw-8979	37	148	focuses	focus	VERB
taxlaw-8979	37	149	on	on	ADP
taxlaw-8979	37	150	the	the	DET
taxlaw-8979	37	151	offshore	offshore	ADJ
taxlaw-8979	37	152	world	world	NOUN
taxlaw-8979	37	153	’s	’s	PART
taxlaw-8979	37	154	role	role	NOUN
taxlaw-8979	37	155	in	in	ADP
taxlaw-8979	37	156	enhancing	enhance	VERB
taxlaw-8979	37	157	the	the	DET
taxlaw-8979	37	158	incomes	income	NOUN
taxlaw-8979	37	159	of	of	ADP
taxlaw-8979	37	160	the	the	DET
taxlaw-8979	37	161	very	very	ADV
taxlaw-8979	37	162	rich	rich	ADJ
taxlaw-8979	37	163	and/or	and/or	CCONJ
taxlaw-8979	37	164	the	the	DET
taxlaw-8979	37	165	very	very	ADV
taxlaw-8979	37	166	corrupt	corrupt	ADJ
taxlaw-8979	37	167	at	at	ADP
taxlaw-8979	37	168	the	the	DET
taxlaw-8979	37	169	expense	expense	NOUN
taxlaw-8979	37	170	of	of	ADP
taxlaw-8979	37	171	average	average	ADJ
taxlaw-8979	37	172	-	-	PUNCT
taxlaw-8979	37	173	income	income	NOUN
taxlaw-8979	37	174	citizens	citizen	NOUN
taxlaw-8979	37	175	around	around	ADP
taxlaw-8979	37	176	the	the	DET
taxlaw-8979	37	177	world.11	world.11	PRON
taxlaw-8979	37	178	part	part	PROPN
taxlaw-8979	37	179	ii	ii	PROPN
taxlaw-8979	37	180	of	of	ADP
taxlaw-8979	37	181	the	the	DET
taxlaw-8979	37	182	article	article	NOUN
taxlaw-8979	37	183	begins	begin	VERB
taxlaw-8979	37	184	with	with	ADP
taxlaw-8979	37	185	a	a	DET
taxlaw-8979	37	186	primer	primer	NOUN
taxlaw-8979	37	187	on	on	ADP
taxlaw-8979	37	188	tax	tax	NOUN
taxlaw-8979	37	189	havens	haven	NOUN
taxlaw-8979	37	190	and	and	CCONJ
taxlaw-8979	37	191	income	income	NOUN
taxlaw-8979	37	192	inequality	inequality	NOUN
taxlaw-8979	37	193	.	.	PUNCT
taxlaw-8979	38	1	it	it	PRON
taxlaw-8979	38	2	then	then	ADV
taxlaw-8979	38	3	describes	describe	VERB
taxlaw-8979	38	4	how	how	SCONJ
taxlaw-8979	38	5	the	the	DET
taxlaw-8979	38	6	offshore	offshore	ADJ
taxlaw-8979	38	7	world	world	NOUN
taxlaw-8979	38	8	,	,	PUNCT
taxlaw-8979	38	9	which	which	PRON
taxlaw-8979	38	10	normally	normally	ADV
taxlaw-8979	38	11	shrouds	shroud	VERB
taxlaw-8979	38	12	financial	financial	ADJ
taxlaw-8979	38	13	transactions	transaction	NOUN
taxlaw-8979	38	14	with	with	ADP
taxlaw-8979	38	15	secrecy	secrecy	NOUN
taxlaw-8979	38	16	,	,	PUNCT
taxlaw-8979	38	17	serves	serve	VERB
taxlaw-8979	38	18	the	the	DET
taxlaw-8979	38	19	interests	interest	NOUN
taxlaw-8979	38	20	of	of	ADP
taxlaw-8979	38	21	criminals	criminal	NOUN
taxlaw-8979	38	22	,	,	PUNCT
taxlaw-8979	38	23	wealthy	wealthy	ADJ
taxlaw-8979	38	24	individual	individual	ADJ
taxlaw-8979	38	25	taxpayers	taxpayer	NOUN
taxlaw-8979	38	26	,	,	PUNCT
taxlaw-8979	38	27	and	and	CCONJ
taxlaw-8979	38	28	multinational	multinational	ADJ
taxlaw-8979	38	29	corporations	corporation	NOUN
taxlaw-8979	38	30	.	.	PUNCT
taxlaw-8979	39	1	part	part	NOUN
taxlaw-8979	39	2	iii	iii	NUM
taxlaw-8979	39	3	reviews	review	VERB
taxlaw-8979	39	4	the	the	DET
taxlaw-8979	39	5	main	main	ADJ
taxlaw-8979	39	6	legal	legal	ADJ
taxlaw-8979	39	7	and	and	CCONJ
taxlaw-8979	39	8	policy	policy	NOUN
taxlaw-8979	39	9	responses	response	NOUN
taxlaw-8979	39	10	that	that	PRON
taxlaw-8979	39	11	strive	strive	VERB
taxlaw-8979	39	12	via	via	ADP
taxlaw-8979	39	13	international	international	ADJ
taxlaw-8979	39	14	tax	tax	NOUN
taxlaw-8979	39	15	transparency	transparency	NOUN
taxlaw-8979	39	16	5	5	NUM
taxlaw-8979	39	17	see	see	VERB
taxlaw-8979	39	18	matthew	matthew	PROPN
taxlaw-8979	39	19	collin	collin	PROPN
taxlaw-8979	39	20	,	,	PUNCT
taxlaw-8979	39	21	what	what	PRON
taxlaw-8979	39	22	lies	lie	VERB
taxlaw-8979	39	23	beneath	beneath	ADP
taxlaw-8979	39	24	:	:	PUNCT
taxlaw-8979	39	25	evidence	evidence	NOUN
taxlaw-8979	39	26	from	from	ADP
taxlaw-8979	39	27	leaked	leak	VERB
taxlaw-8979	39	28	account	account	NOUN
taxlaw-8979	39	29	data	datum	NOUN
taxlaw-8979	39	30	on	on	ADP
taxlaw-8979	39	31	how	how	SCONJ
taxlaw-8979	39	32	elites	elite	NOUN
taxlaw-8979	39	33	use	use	VERB
taxlaw-8979	39	34	offshore	offshore	ADJ
taxlaw-8979	39	35	banking	banking	NOUN
taxlaw-8979	39	36	,	,	PUNCT
taxlaw-8979	39	37	(	(	PUNCT
taxlaw-8979	39	38	brookings	brookings	PROPN
taxlaw-8979	39	39	inst	inst	PROPN
taxlaw-8979	39	40	.	.	PROPN
taxlaw-8979	39	41	,	,	PUNCT
taxlaw-8979	39	42	global	global	ADJ
taxlaw-8979	39	43	working	working	NOUN
taxlaw-8979	39	44	paper	paper	NOUN
taxlaw-8979	39	45	no	no	INTJ
taxlaw-8979	39	46	.	.	PROPN
taxlaw-8979	39	47	156	156	NUM
taxlaw-8979	39	48	,	,	PUNCT
taxlaw-8979	39	49	2021	2021	NUM
taxlaw-8979	39	50	)	)	PUNCT
taxlaw-8979	39	51	,	,	PUNCT
taxlaw-8979	39	52	https://www.brookings.edu/wpcontent/uploads/2021/05/what-lies-beneath_collin.pdf	https://www.brookings.edu/wpcontent/uploads/2021/05/what-lies-beneath_collin.pdf	PUNCT
taxlaw-8979	40	1	[	[	X
taxlaw-8979	40	2	https://perma.cc/5asx-ngqe	https://perma.cc/5asx-ngqe	X
taxlaw-8979	40	3	]	]	X
taxlaw-8979	40	4	(	(	PUNCT
taxlaw-8979	40	5	reviewing	review	VERB
taxlaw-8979	40	6	data	datum	NOUN
taxlaw-8979	40	7	leaked	leak	VERB
taxlaw-8979	40	8	from	from	ADP
taxlaw-8979	40	9	isle	isle	PROPN
taxlaw-8979	40	10	of	of	ADP
taxlaw-8979	40	11	man	man	PROPN
taxlaw-8979	40	12	bank	bank	PROPN
taxlaw-8979	40	13	)	)	PUNCT
taxlaw-8979	40	14	.	.	PUNCT
taxlaw-8979	41	1	6	6	NUM
taxlaw-8979	41	2	for	for	ADP
taxlaw-8979	41	3	earlier	early	ADJ
taxlaw-8979	41	4	studies	study	NOUN
taxlaw-8979	41	5	of	of	ADP
taxlaw-8979	41	6	tax	tax	NOUN
taxlaw-8979	41	7	havens	haven	NOUN
taxlaw-8979	41	8	and	and	CCONJ
taxlaw-8979	41	9	the	the	DET
taxlaw-8979	41	10	ways	way	NOUN
taxlaw-8979	41	11	they	they	PRON
taxlaw-8979	41	12	assist	assist	VERB
taxlaw-8979	41	13	criminals	criminal	NOUN
taxlaw-8979	41	14	and	and	CCONJ
taxlaw-8979	41	15	high	high	ADJ
taxlaw-8979	41	16	-	-	PUNCT
taxlaw-8979	41	17	net	net	NOUN
taxlaw-8979	41	18	-	-	PUNCT
taxlaw-8979	41	19	worth	worth	NOUN
taxlaw-8979	41	20	individuals	individual	NOUN
taxlaw-8979	41	21	,	,	PUNCT
taxlaw-8979	41	22	see	see	VERB
taxlaw-8979	41	23	u.s	u.s	PROPN
taxlaw-8979	41	24	.	.	PROPN
taxlaw-8979	41	25	s.	s.	PROPN
taxlaw-8979	41	26	permanent	permanent	PROPN
taxlaw-8979	41	27	subcomm	subcomm	NOUN
taxlaw-8979	41	28	.	.	PUNCT
taxlaw-8979	42	1	on	on	ADP
taxlaw-8979	42	2	investigations	investigation	NOUN
taxlaw-8979	42	3	,	,	PUNCT
taxlaw-8979	42	4	comm	comm	NOUN
taxlaw-8979	42	5	.	.	PUNCT
taxlaw-8979	43	1	on	on	ADP
taxlaw-8979	43	2	homeland	homeland	PROPN
taxlaw-8979	43	3	sec	sec	PROPN
taxlaw-8979	43	4	.	.	PROPN
taxlaw-8979	44	1	and	and	CCONJ
taxlaw-8979	44	2	gov’t	gov’t	NUM
taxlaw-8979	44	3	aff	aff	PROPN
taxlaw-8979	44	4	.	.	PROPN
taxlaw-8979	44	5	,	,	PUNCT
taxlaw-8979	44	6	minority	minority	NOUN
taxlaw-8979	44	7	&	&	CCONJ
taxlaw-8979	44	8	majority	majority	PROPN
taxlaw-8979	44	9	staff	staff	PROPN
taxlaw-8979	44	10	rep	rep	PROPN
taxlaw-8979	44	11	.	.	PROPN
taxlaw-8979	44	12	,	,	PUNCT
taxlaw-8979	44	13	tax	tax	NOUN
taxlaw-8979	44	14	haven	haven	NOUN
taxlaw-8979	44	15	abuses	abuse	NOUN
taxlaw-8979	44	16	:	:	PUNCT
taxlaw-8979	44	17	the	the	DET
taxlaw-8979	44	18	enablers	enabler	NOUN
taxlaw-8979	44	19	,	,	PUNCT
taxlaw-8979	44	20	the	the	DET
taxlaw-8979	44	21	tools	tool	NOUN
taxlaw-8979	44	22	and	and	CCONJ
taxlaw-8979	44	23	secrecy	secrecy	NOUN
taxlaw-8979	44	24	(	(	PUNCT
taxlaw-8979	44	25	2006	2006	NUM
taxlaw-8979	44	26	)	)	PUNCT
taxlaw-8979	45	1	[	[	X
taxlaw-8979	45	2	hereinafter	hereinafter	NOUN
taxlaw-8979	45	3	subcomm	subcomm	NOUN
taxlaw-8979	45	4	.	.	PUNCT
taxlaw-8979	46	1	on	on	ADP
taxlaw-8979	46	2	investigations	investigation	NOUN
taxlaw-8979	46	3	,	,	PUNCT
taxlaw-8979	46	4	tax	tax	NOUN
taxlaw-8979	46	5	haven	haven	NOUN
taxlaw-8979	46	6	abuses	abuse	NOUN
taxlaw-8979	46	7	]	]	PUNCT
taxlaw-8979	46	8	;	;	PUNCT
taxlaw-8979	46	9	dmitry	dmitry	PROPN
taxlaw-8979	46	10	gololobov	gololobov	PROPN
taxlaw-8979	46	11	,	,	PUNCT
taxlaw-8979	46	12	the	the	DET
taxlaw-8979	46	13	yukos	yukos	PROPN
taxlaw-8979	46	14	money	money	NOUN
taxlaw-8979	46	15	laundering	laundering	NOUN
taxlaw-8979	46	16	case	case	NOUN
taxlaw-8979	46	17	:	:	PUNCT
taxlaw-8979	46	18	a	a	DET
taxlaw-8979	46	19	never	never	ADV
taxlaw-8979	46	20	-	-	PUNCT
taxlaw-8979	46	21	ending	end	VERB
taxlaw-8979	46	22	story	story	NOUN
taxlaw-8979	46	23	,	,	PUNCT
taxlaw-8979	46	24	28	28	NUM
taxlaw-8979	46	25	mich	mich	PROPN
taxlaw-8979	46	26	.	.	PUNCT
taxlaw-8979	47	1	j.	j.	PROPN
taxlaw-8979	47	2	int’l	int’l	PROPN
taxlaw-8979	47	3	l.	l.	PROPN
taxlaw-8979	47	4	711	711	NUM
taxlaw-8979	47	5	(	(	PUNCT
taxlaw-8979	47	6	2007	2007	NUM
taxlaw-8979	47	7	)	)	PUNCT
taxlaw-8979	47	8	;	;	PUNCT
taxlaw-8979	47	9	jeffery	jeffery	PROPN
taxlaw-8979	47	10	simser	simser	PROPN
taxlaw-8979	47	11	,	,	PUNCT
taxlaw-8979	47	12	tax	tax	NOUN
taxlaw-8979	47	13	evasion	evasion	NOUN
taxlaw-8979	47	14	and	and	CCONJ
taxlaw-8979	47	15	avoidance	avoidance	NOUN
taxlaw-8979	47	16	typologies	typology	NOUN
taxlaw-8979	47	17	,	,	PUNCT
taxlaw-8979	47	18	11	11	NUM
taxlaw-8979	47	19	j.	j.	PROPN
taxlaw-8979	47	20	money	money	PROPN
taxlaw-8979	47	21	laundering	laundering	NOUN
taxlaw-8979	47	22	control	control	NOUN
taxlaw-8979	47	23	123	123	NUM
taxlaw-8979	47	24	(	(	PUNCT
taxlaw-8979	47	25	2008	2008	NUM
taxlaw-8979	47	26	)	)	PUNCT
taxlaw-8979	47	27	;	;	PUNCT
taxlaw-8979	47	28	douglas	douglas	PROPN
taxlaw-8979	47	29	j.	j.	PROPN
taxlaw-8979	47	30	workman	workman	PROPN
taxlaw-8979	47	31	,	,	PUNCT
taxlaw-8979	47	32	the	the	DET
taxlaw-8979	47	33	use	use	NOUN
taxlaw-8979	47	34	of	of	ADP
taxlaw-8979	47	35	offshore	offshore	ADJ
taxlaw-8979	47	36	tax	tax	NOUN
taxlaw-8979	47	37	havens	haven	NOUN
taxlaw-8979	47	38	for	for	ADP
taxlaw-8979	47	39	the	the	DET
taxlaw-8979	47	40	purpose	purpose	NOUN
taxlaw-8979	47	41	of	of	ADP
taxlaw-8979	47	42	criminally	criminally	ADV
taxlaw-8979	47	43	evading	evade	VERB
taxlaw-8979	47	44	income	income	NOUN
taxlaw-8979	47	45	taxes	taxis	NOUN
taxlaw-8979	47	46	,	,	PUNCT
taxlaw-8979	47	47	73	73	NUM
taxlaw-8979	47	48	j.	j.	PROPN
taxlaw-8979	47	49	crim	crim	PROPN
taxlaw-8979	47	50	.	.	PUNCT
taxlaw-8979	48	1	l.	l.	PROPN
taxlaw-8979	48	2	&	&	CCONJ
taxlaw-8979	48	3	criminology	criminology	PROPN
taxlaw-8979	48	4	675	675	NUM
taxlaw-8979	48	5	(	(	PUNCT
taxlaw-8979	48	6	1982	1982	NUM
taxlaw-8979	48	7	)	)	PUNCT
taxlaw-8979	48	8	.	.	PUNCT
taxlaw-8979	49	1	7	7	NUM
taxlaw-8979	50	1	the	the	DET
taxlaw-8979	50	2	basic	basic	ADJ
taxlaw-8979	50	3	concern	concern	NOUN
taxlaw-8979	50	4	is	be	AUX
taxlaw-8979	50	5	that	that	SCONJ
taxlaw-8979	50	6	,	,	PUNCT
taxlaw-8979	50	7	over	over	ADP
taxlaw-8979	50	8	the	the	DET
taxlaw-8979	50	9	last	last	ADJ
taxlaw-8979	50	10	forty	forty	NUM
taxlaw-8979	50	11	years	year	NOUN
taxlaw-8979	50	12	,	,	PUNCT
taxlaw-8979	50	13	the	the	DET
taxlaw-8979	50	14	incomes	income	NOUN
taxlaw-8979	50	15	of	of	ADP
taxlaw-8979	50	16	the	the	DET
taxlaw-8979	50	17	top	top	ADJ
taxlaw-8979	50	18	10	10	NUM
taxlaw-8979	50	19	%	%	NOUN
taxlaw-8979	50	20	of	of	ADP
taxlaw-8979	50	21	taxpayers	taxpayer	NOUN
taxlaw-8979	50	22	have	have	AUX
taxlaw-8979	50	23	increased	increase	VERB
taxlaw-8979	50	24	while	while	SCONJ
taxlaw-8979	50	25	middle	middle	ADJ
taxlaw-8979	50	26	-	-	PUNCT
taxlaw-8979	50	27	class	class	NOUN
taxlaw-8979	50	28	incomes	income	NOUN
taxlaw-8979	50	29	have	have	AUX
taxlaw-8979	50	30	stagnated	stagnate	VERB
taxlaw-8979	50	31	.	.	PUNCT
taxlaw-8979	51	1	piketty	piketty	PROPN
taxlaw-8979	51	2	maintains	maintain	VERB
taxlaw-8979	51	3	that	that	SCONJ
taxlaw-8979	51	4	the	the	DET
taxlaw-8979	51	5	returns	return	NOUN
taxlaw-8979	51	6	on	on	ADP
taxlaw-8979	51	7	capital	capital	NOUN
taxlaw-8979	51	8	enjoyed	enjoy	VERB
taxlaw-8979	51	9	by	by	ADP
taxlaw-8979	51	10	the	the	DET
taxlaw-8979	51	11	wealthier	wealthy	ADJ
taxlaw-8979	51	12	investor	investor	NOUN
taxlaw-8979	51	13	class	class	NOUN
taxlaw-8979	51	14	exceed	exceed	VERB
taxlaw-8979	51	15	returns	return	NOUN
taxlaw-8979	51	16	on	on	ADP
taxlaw-8979	51	17	labor	labor	NOUN
taxlaw-8979	51	18	,	,	PUNCT
taxlaw-8979	51	19	at	at	ADP
taxlaw-8979	51	20	least	least	ADJ
taxlaw-8979	51	21	in	in	ADP
taxlaw-8979	51	22	the	the	DET
taxlaw-8979	51	23	long	long	ADJ
taxlaw-8979	51	24	run	run	NOUN
taxlaw-8979	51	25	,	,	PUNCT
taxlaw-8979	51	26	which	which	PRON
taxlaw-8979	51	27	leads	lead	VERB
taxlaw-8979	51	28	to	to	ADP
taxlaw-8979	51	29	ever	ever	ADV
taxlaw-8979	51	30	-	-	PUNCT
taxlaw-8979	51	31	growing	grow	VERB
taxlaw-8979	51	32	income	income	NOUN
taxlaw-8979	51	33	inequality	inequality	NOUN
taxlaw-8979	51	34	within	within	ADP
taxlaw-8979	51	35	liberal	liberal	ADJ
taxlaw-8979	51	36	democracies	democracy	NOUN
taxlaw-8979	51	37	.	.	PUNCT
taxlaw-8979	52	1	see	see	VERB
taxlaw-8979	52	2	thomas	thomas	PROPN
taxlaw-8979	52	3	piketty	piketty	PROPN
taxlaw-8979	52	4	,	,	PUNCT
taxlaw-8979	52	5	capital	capital	NOUN
taxlaw-8979	52	6	in	in	ADP
taxlaw-8979	52	7	the	the	DET
taxlaw-8979	52	8	twenty	twenty	NUM
taxlaw-8979	52	9	-	-	PUNCT
taxlaw-8979	52	10	first	first	ADJ
taxlaw-8979	52	11	century	century	NOUN
taxlaw-8979	52	12	(	(	PUNCT
taxlaw-8979	52	13	arthur	arthur	PROPN
taxlaw-8979	52	14	goldhammer	goldhammer	PROPN
taxlaw-8979	52	15	,	,	PUNCT
taxlaw-8979	52	16	trans	trans	PROPN
taxlaw-8979	52	17	.	.	PROPN
taxlaw-8979	52	18	,	,	PUNCT
taxlaw-8979	52	19	2014	2014	NUM
taxlaw-8979	52	20	)	)	PUNCT
taxlaw-8979	52	21	;	;	PUNCT
taxlaw-8979	52	22	chrystia	chrystia	PROPN
taxlaw-8979	52	23	freeland	freeland	NOUN
taxlaw-8979	52	24	,	,	PUNCT
taxlaw-8979	52	25	plutocrats	plutocrat	NOUN
taxlaw-8979	52	26	:	:	PUNCT
taxlaw-8979	52	27	the	the	DET
taxlaw-8979	52	28	rise	rise	NOUN
taxlaw-8979	52	29	of	of	ADP
taxlaw-8979	52	30	the	the	DET
taxlaw-8979	52	31	new	new	ADJ
taxlaw-8979	52	32	global	global	ADJ
taxlaw-8979	52	33	super	super	ADJ
taxlaw-8979	52	34	-	-	ADJ
taxlaw-8979	52	35	rich	rich	ADJ
taxlaw-8979	52	36	and	and	CCONJ
taxlaw-8979	52	37	the	the	DET
taxlaw-8979	52	38	fall	fall	NOUN
taxlaw-8979	52	39	of	of	ADP
taxlaw-8979	52	40	everyone	everyone	PRON
taxlaw-8979	52	41	else	else	ADV
taxlaw-8979	52	42	(	(	PUNCT
taxlaw-8979	52	43	2012	2012	NUM
taxlaw-8979	52	44	)	)	PUNCT
taxlaw-8979	52	45	;	;	PUNCT
taxlaw-8979	52	46	see	see	VERB
taxlaw-8979	52	47	also	also	ADV
taxlaw-8979	52	48	the	the	DET
taxlaw-8979	52	49	discussion	discussion	NOUN
taxlaw-8979	52	50	in	in	ADP
taxlaw-8979	52	51	the	the	DET
taxlaw-8979	52	52	text	text	NOUN
taxlaw-8979	52	53	accompanying	accompany	VERB
taxlaw-8979	52	54	notes	note	NOUN
taxlaw-8979	52	55	28	28	NUM
taxlaw-8979	52	56	to	to	PART
taxlaw-8979	52	57	34	34	NUM
taxlaw-8979	52	58	.	.	NOUN
taxlaw-8979	52	59	8	8	NUM
taxlaw-8979	52	60	see	see	VERB
taxlaw-8979	52	61	,	,	PUNCT
taxlaw-8979	52	62	e.g.	e.g.	ADV
taxlaw-8979	52	63	,	,	PUNCT
taxlaw-8979	53	1	juliana	juliana	PROPN
taxlaw-8979	53	2	menasce	menasce	PROPN
taxlaw-8979	53	3	horowitz	horowitz	PROPN
taxlaw-8979	53	4	et	et	PROPN
taxlaw-8979	53	5	al	al	PROPN
taxlaw-8979	53	6	.	.	PROPN
taxlaw-8979	53	7	,	,	PUNCT
taxlaw-8979	53	8	pew	pew	NOUN
taxlaw-8979	53	9	rsch	rsch	NOUN
taxlaw-8979	53	10	.	.	PUNCT
taxlaw-8979	54	1	cent	cent	NOUN
taxlaw-8979	54	2	.	.	PUNCT
taxlaw-8979	54	3	,	,	PUNCT
taxlaw-8979	54	4	trends	trend	NOUN
taxlaw-8979	54	5	in	in	ADP
taxlaw-8979	54	6	income	income	NOUN
taxlaw-8979	54	7	and	and	CCONJ
taxlaw-8979	54	8	wealth	wealth	NOUN
taxlaw-8979	54	9	inequality	inequality	NOUN
taxlaw-8979	54	10	(	(	PUNCT
taxlaw-8979	54	11	2020	2020	NUM
taxlaw-8979	54	12	)	)	PUNCT
taxlaw-8979	54	13	,	,	PUNCT
taxlaw-8979	54	14	https://www.pewresearch.org/social-trends/2020/01/09/trends-in-income-and-wealth-inequality/	https://www.pewresearch.org/social-trends/2020/01/09/trends-in-income-and-wealth-inequality/	PROPN
taxlaw-8979	55	1	[	[	X
taxlaw-8979	55	2	https://perma.cc/s7up-wzj4	https://perma.cc/s7up-wzj4	X
taxlaw-8979	55	3	]	]	X
taxlaw-8979	55	4	(	(	PUNCT
taxlaw-8979	55	5	“	"	PUNCT
taxlaw-8979	55	6	[	[	X
taxlaw-8979	55	7	u.s	u.s	PROPN
taxlaw-8979	55	8	.	.	PROPN
taxlaw-8979	55	9	]	]	PUNCT
taxlaw-8979	56	1	inequality	inequality	NOUN
taxlaw-8979	56	2	,	,	PUNCT
taxlaw-8979	56	3	whether	whether	SCONJ
taxlaw-8979	56	4	measured	measure	VERB
taxlaw-8979	56	5	through	through	ADP
taxlaw-8979	56	6	the	the	DET
taxlaw-8979	56	7	gaps	gap	NOUN
taxlaw-8979	56	8	in	in	ADP
taxlaw-8979	56	9	income	income	NOUN
taxlaw-8979	56	10	or	or	CCONJ
taxlaw-8979	56	11	wealth	wealth	NOUN
taxlaw-8979	56	12	between	between	ADP
taxlaw-8979	56	13	richer	rich	ADJ
taxlaw-8979	56	14	and	and	CCONJ
taxlaw-8979	56	15	poorer	poor	ADJ
taxlaw-8979	56	16	households	household	NOUN
taxlaw-8979	56	17	,	,	PUNCT
taxlaw-8979	56	18	continues	continue	VERB
taxlaw-8979	56	19	to	to	PART
taxlaw-8979	56	20	widen	widen	VERB
taxlaw-8979	56	21	.	.	PUNCT
taxlaw-8979	56	22	”	"	PUNCT
taxlaw-8979	56	23	)	)	PUNCT
taxlaw-8979	56	24	.	.	PUNCT
taxlaw-8979	57	1	9	9	NUM
taxlaw-8979	57	2	see	see	VERB
taxlaw-8979	57	3	arthur	arthur	PROPN
taxlaw-8979	57	4	j.	j.	PROPN
taxlaw-8979	57	5	cockfield	cockfield	PROPN
taxlaw-8979	57	6	,	,	PUNCT
taxlaw-8979	57	7	shaping	shape	VERB
taxlaw-8979	57	8	international	international	ADJ
taxlaw-8979	57	9	tax	tax	NOUN
taxlaw-8979	57	10	law	law	NOUN
taxlaw-8979	57	11	and	and	CCONJ
taxlaw-8979	57	12	policy	policy	NOUN
taxlaw-8979	57	13	in	in	ADP
taxlaw-8979	57	14	challenging	challenging	ADJ
taxlaw-8979	57	15	times	time	NOUN
taxlaw-8979	57	16	,	,	PUNCT
taxlaw-8979	57	17	54	54	NUM
taxlaw-8979	57	18	stan	stan	PROPN
taxlaw-8979	57	19	.	.	PUNCT
taxlaw-8979	58	1	j.	j.	PROPN
taxlaw-8979	58	2	int’l	int’l	PROPN
taxlaw-8979	58	3	l.	l.	PROPN
taxlaw-8979	58	4	223	223	NUM
taxlaw-8979	58	5	,	,	PUNCT
taxlaw-8979	58	6	236	236	NUM
taxlaw-8979	58	7	-	-	SYM
taxlaw-8979	58	8	38	38	NUM
taxlaw-8979	58	9	(	(	PUNCT
taxlaw-8979	58	10	2018	2018	NUM
taxlaw-8979	58	11	)	)	PUNCT
taxlaw-8979	59	1	[	[	X
taxlaw-8979	59	2	hereinafter	hereinafter	NOUN
taxlaw-8979	59	3	cockfield	cockfield	NOUN
taxlaw-8979	59	4	,	,	PUNCT
taxlaw-8979	59	5	shaping	shape	VERB
taxlaw-8979	59	6	international	international	ADJ
taxlaw-8979	59	7	tax	tax	NOUN
taxlaw-8979	59	8	]	]	PUNCT
taxlaw-8979	59	9	(	(	PUNCT
taxlaw-8979	59	10	discussing	discuss	VERB
taxlaw-8979	59	11	how	how	SCONJ
taxlaw-8979	59	12	tax	tax	NOUN
taxlaw-8979	59	13	leaks	leak	NOUN
taxlaw-8979	59	14	showed	show	VERB
taxlaw-8979	59	15	public	public	ADJ
taxlaw-8979	59	16	that	that	SCONJ
taxlaw-8979	59	17	global	global	ADJ
taxlaw-8979	59	18	financial	financial	ADJ
taxlaw-8979	59	19	system	system	NOUN
taxlaw-8979	59	20	is	be	AUX
taxlaw-8979	59	21	“	"	PUNCT
taxlaw-8979	59	22	rigged	rig	VERB
taxlaw-8979	59	23	”	"	PUNCT
taxlaw-8979	59	24	against	against	ADP
taxlaw-8979	59	25	average	average	ADJ
taxlaw-8979	59	26	-	-	PUNCT
taxlaw-8979	59	27	income	income	NOUN
taxlaw-8979	59	28	taxpayers	taxpayer	NOUN
taxlaw-8979	59	29	)	)	PUNCT
taxlaw-8979	59	30	.	.	PUNCT
taxlaw-8979	60	1	10	10	NUM
taxlaw-8979	60	2	see	see	VERB
taxlaw-8979	60	3	credit	credit	NOUN
taxlaw-8979	60	4	suisse	suisse	NOUN
taxlaw-8979	60	5	rsch	rsch	NOUN
taxlaw-8979	60	6	.	.	PUNCT
taxlaw-8979	61	1	inst	inst	PROPN
taxlaw-8979	61	2	.	.	PROPN
taxlaw-8979	61	3	,	,	PUNCT
taxlaw-8979	61	4	global	global	ADJ
taxlaw-8979	61	5	wealth	wealth	NOUN
taxlaw-8979	61	6	report	report	NOUN
taxlaw-8979	61	7	2021	2021	NUM
taxlaw-8979	61	8	(	(	PUNCT
taxlaw-8979	61	9	2021	2021	NUM
taxlaw-8979	61	10	)	)	PUNCT
taxlaw-8979	61	11	,	,	PUNCT
taxlaw-8979	61	12	at	at	ADP
taxlaw-8979	61	13	23	23	NUM
taxlaw-8979	61	14	(	(	PUNCT
taxlaw-8979	61	15	“	"	PUNCT
taxlaw-8979	61	16	the	the	DET
taxlaw-8979	61	17	repercussions	repercussion	NOUN
taxlaw-8979	61	18	of	of	ADP
taxlaw-8979	61	19	the	the	DET
taxlaw-8979	61	20	covid-19	covid-19	PROPN
taxlaw-8979	61	21	pandemic	pandemic	NOUN
taxlaw-8979	61	22	led	lead	VERB
taxlaw-8979	61	23	to	to	ADP
taxlaw-8979	61	24	widespread	widespread	ADJ
taxlaw-8979	61	25	rises	rise	NOUN
taxlaw-8979	61	26	in	in	ADP
taxlaw-8979	61	27	wealth	wealth	NOUN
taxlaw-8979	61	28	inequality	inequality	NOUN
taxlaw-8979	61	29	in	in	ADP
taxlaw-8979	61	30	2020	2020	NUM
taxlaw-8979	61	31	.	.	PUNCT
taxlaw-8979	61	32	”	"	PUNCT
taxlaw-8979	61	33	)	)	PUNCT
taxlaw-8979	61	34	.	.	PUNCT
taxlaw-8979	62	1	11	11	NUM
taxlaw-8979	62	2	see	see	VERB
taxlaw-8979	62	3	reuven	reuven	PROPN
taxlaw-8979	62	4	s.	s.	PROPN
taxlaw-8979	62	5	avi	avi	PROPN
taxlaw-8979	62	6	-	-	PUNCT
taxlaw-8979	62	7	yonah	yonah	ADJ
taxlaw-8979	62	8	,	,	PUNCT
taxlaw-8979	62	9	globalization	globalization	NOUN
taxlaw-8979	62	10	,	,	PUNCT
taxlaw-8979	62	11	tax	tax	NOUN
taxlaw-8979	62	12	competition	competition	NOUN
taxlaw-8979	62	13	,	,	PUNCT
taxlaw-8979	62	14	and	and	CCONJ
taxlaw-8979	62	15	the	the	DET
taxlaw-8979	62	16	fiscal	fiscal	ADJ
taxlaw-8979	62	17	crisis	crisis	NOUN
taxlaw-8979	62	18	of	of	ADP
taxlaw-8979	62	19	the	the	DET
taxlaw-8979	62	20	welfare	welfare	NOUN
taxlaw-8979	62	21	state	state	NOUN
taxlaw-8979	62	22	,	,	PUNCT
taxlaw-8979	62	23	113	113	NUM
taxlaw-8979	62	24	harv	harv	NOUN
taxlaw-8979	62	25	.	.	PUNCT
taxlaw-8979	63	1	l.	l.	PROPN
taxlaw-8979	63	2	rev	rev	AUX
taxlaw-8979	63	3	.	.	PROPN
taxlaw-8979	63	4	1573	1573	NUM
taxlaw-8979	63	5	(	(	PUNCT
taxlaw-8979	63	6	2000	2000	NUM
taxlaw-8979	63	7	)	)	PUNCT
taxlaw-8979	63	8	(	(	PUNCT
taxlaw-8979	63	9	warning	warn	VERB
taxlaw-8979	63	10	tax	tax	NOUN
taxlaw-8979	63	11	havens	haven	NOUN
taxlaw-8979	63	12	encourage	encourage	VERB
taxlaw-8979	63	13	wealth	wealth	NOUN
taxlaw-8979	63	14	and	and	CCONJ
taxlaw-8979	63	15	income	income	NOUN
taxlaw-8979	63	16	inequality	inequality	NOUN
taxlaw-8979	63	17	,	,	PUNCT
taxlaw-8979	63	18	which	which	PRON
taxlaw-8979	63	19	could	could	AUX
taxlaw-8979	63	20	lead	lead	VERB
taxlaw-8979	63	21	to	to	ADP
taxlaw-8979	63	22	antiglobalization	antiglobalization	NOUN
taxlaw-8979	63	23	reforms	reform	NOUN
taxlaw-8979	63	24	)	)	PUNCT
taxlaw-8979	63	25	;	;	PUNCT
taxlaw-8979	63	26	miranda	miranda	PROPN
taxlaw-8979	63	27	stewart	stewart	PROPN
taxlaw-8979	63	28	,	,	PUNCT
taxlaw-8979	63	29	global	global	ADJ
taxlaw-8979	63	30	trajectories	trajectory	NOUN
taxlaw-8979	63	31	of	of	ADP
taxlaw-8979	63	32	tax	tax	NOUN
taxlaw-8979	63	33	reform	reform	NOUN
taxlaw-8979	63	34	:	:	PUNCT
taxlaw-8979	63	35	the	the	DET
taxlaw-8979	63	36	discourse	discourse	NOUN
taxlaw-8979	63	37	of	of	ADP
taxlaw-8979	63	38	tax	tax	NOUN
taxlaw-8979	63	39	reform	reform	NOUN
taxlaw-8979	63	40	in	in	ADP
taxlaw-8979	63	41	developing	develop	VERB
taxlaw-8979	63	42	and	and	CCONJ
taxlaw-8979	63	43	transition	transition	NOUN
taxlaw-8979	63	44	countries	country	NOUN
taxlaw-8979	63	45	,	,	PUNCT
taxlaw-8979	63	46	44	44	NUM
taxlaw-8979	63	47	harv	harv	NOUN
taxlaw-8979	63	48	.	.	PUNCT
taxlaw-8979	64	1	int’l	int’l	PRON
taxlaw-8979	64	2	l.	l.	PROPN
taxlaw-8979	64	3	j.	j.	PROPN
taxlaw-8979	64	4	139	139	PROPN
taxlaw-8979	64	5	(	(	PUNCT
taxlaw-8979	64	6	2003	2003	NUM
taxlaw-8979	64	7	)	)	PUNCT
taxlaw-8979	64	8	(	(	PUNCT
taxlaw-8979	64	9	describing	describe	VERB
taxlaw-8979	64	10	how	how	SCONJ
taxlaw-8979	64	11	international	international	ADJ
taxlaw-8979	64	12	tax	tax	NOUN
taxlaw-8979	64	13	discourse	discourse	NOUN
taxlaw-8979	64	14	confronts	confront	VERB
taxlaw-8979	64	15	challenges	challenge	NOUN
taxlaw-8979	64	16	surrounding	surround	VERB
taxlaw-8979	64	17	income	income	NOUN
taxlaw-8979	64	18	inequality	inequality	NOUN
taxlaw-8979	64	19	)	)	PUNCT
taxlaw-8979	64	20	;	;	PUNCT
taxlaw-8979	64	21	tsilly	tsilly	ADV
taxlaw-8979	64	22	dagan	dagan	NOUN
taxlaw-8979	64	23	,	,	PUNCT
taxlaw-8979	64	24	international	international	ADJ
taxlaw-8979	64	25	tax	tax	NOUN
taxlaw-8979	64	26	and	and	CCONJ
taxlaw-8979	64	27	global	global	ADJ
taxlaw-8979	64	28	justice	justice	NOUN
taxlaw-8979	64	29	,	,	PUNCT
taxlaw-8979	64	30	18	18	NUM
taxlaw-8979	64	31	theoretical	theoretical	ADJ
taxlaw-8979	64	32	inquiries	inquiry	NOUN
taxlaw-8979	64	33	l.	l.	PROPN
taxlaw-8979	64	34	1	1	NUM
taxlaw-8979	64	35	(	(	PUNCT
taxlaw-8979	64	36	2017	2017	NUM
taxlaw-8979	64	37	)	)	PUNCT
taxlaw-8979	64	38	(	(	PUNCT
taxlaw-8979	64	39	claiming	claim	VERB
taxlaw-8979	64	40	global	global	ADJ
taxlaw-8979	64	41	tax	tax	NOUN
taxlaw-8979	64	42	cooperation	cooperation	NOUN
taxlaw-8979	64	43	is	be	AUX
taxlaw-8979	64	44	necessary	necessary	ADJ
taxlaw-8979	64	45	to	to	PART
taxlaw-8979	64	46	legitimize	legitimize	VERB
taxlaw-8979	64	47	democratic	democratic	ADJ
taxlaw-8979	64	48	governance	governance	NOUN
taxlaw-8979	64	49	to	to	PART
taxlaw-8979	64	50	preserve	preserve	VERB
taxlaw-8979	64	51	a	a	DET
taxlaw-8979	64	52	country	country	NOUN
taxlaw-8979	64	53	’s	’s	PART
taxlaw-8979	64	54	ability	ability	NOUN
taxlaw-8979	64	55	to	to	PART
taxlaw-8979	64	56	redistribute	redistribute	VERB
taxlaw-8979	64	57	wealth	wealth	NOUN
taxlaw-8979	64	58	to	to	ADP
taxlaw-8979	64	59	low	low	ADJ
taxlaw-8979	64	60	-	-	PUNCT
taxlaw-8979	64	61	income	income	NOUN
taxlaw-8979	64	62	taxpayers	taxpayer	NOUN
taxlaw-8979	64	63	)	)	PUNCT
taxlaw-8979	64	64	.	.	PUNCT
taxlaw-8979	65	1	https://www7.tau.ac.il/ojs/index.php/til/article/view/1474	https://www7.tau.ac.il/ojs/index.php/til/article/view/1474	PROPN
taxlaw-8979	65	2	columbia	columbia	PROPN
taxlaw-8979	65	3	journal	journal	PROPN
taxlaw-8979	65	4	of	of	ADP
taxlaw-8979	65	5	tax	tax	NOUN
taxlaw-8979	65	6	law	law	NOUN
taxlaw-8979	66	1	[	[	X
taxlaw-8979	66	2	vol	vol	NOUN
taxlaw-8979	66	3	:	:	PUNCT
taxlaw-8979	66	4	13:45	13:45	NUM
taxlaw-8979	66	5	48	48	NUM
taxlaw-8979	66	6	measures	measure	NOUN
taxlaw-8979	66	7	to	to	PART
taxlaw-8979	66	8	shed	shed	VERB
taxlaw-8979	66	9	light	light	NOUN
taxlaw-8979	66	10	on	on	ADP
taxlaw-8979	66	11	some	some	PRON
taxlaw-8979	66	12	of	of	ADP
taxlaw-8979	66	13	the	the	DET
taxlaw-8979	66	14	more	more	ADV
taxlaw-8979	66	15	shadowy	shadowy	ADJ
taxlaw-8979	66	16	regions	region	NOUN
taxlaw-8979	66	17	of	of	ADP
taxlaw-8979	66	18	the	the	DET
taxlaw-8979	66	19	offshore	offshore	ADJ
taxlaw-8979	66	20	world.12	world.12	VERB
taxlaw-8979	66	21	these	these	DET
taxlaw-8979	66	22	measures	measure	NOUN
taxlaw-8979	66	23	,	,	PUNCT
taxlaw-8979	66	24	along	along	ADP
taxlaw-8979	66	25	with	with	ADP
taxlaw-8979	66	26	global	global	ADJ
taxlaw-8979	66	27	minimum	minimum	ADJ
taxlaw-8979	66	28	taxes	taxis	NOUN
taxlaw-8979	66	29	,	,	PUNCT
taxlaw-8979	66	30	may	may	AUX
taxlaw-8979	66	31	reduce	reduce	VERB
taxlaw-8979	66	32	some	some	PRON
taxlaw-8979	66	33	of	of	ADP
taxlaw-8979	66	34	the	the	DET
taxlaw-8979	66	35	tax	tax	NOUN
taxlaw-8979	66	36	haven	haven	NOUN
taxlaw-8979	66	37	services	service	NOUN
taxlaw-8979	66	38	that	that	PRON
taxlaw-8979	66	39	exacerbate	exacerbate	VERB
taxlaw-8979	66	40	income	income	NOUN
taxlaw-8979	66	41	inequality	inequality	NOUN
taxlaw-8979	66	42	.	.	PUNCT
taxlaw-8979	67	1	part	part	NOUN
taxlaw-8979	67	2	iv	iv	NUM
taxlaw-8979	67	3	discusses	discuss	VERB
taxlaw-8979	67	4	optimal	optimal	ADJ
taxlaw-8979	67	5	laws	law	NOUN
taxlaw-8979	67	6	and	and	CCONJ
taxlaw-8979	67	7	policies	policy	NOUN
taxlaw-8979	67	8	to	to	PART
taxlaw-8979	67	9	address	address	VERB
taxlaw-8979	67	10	challenges	challenge	NOUN
taxlaw-8979	67	11	presented	present	VERB
taxlaw-8979	67	12	by	by	ADP
taxlaw-8979	67	13	tax	tax	NOUN
taxlaw-8979	67	14	havens	haven	NOUN
taxlaw-8979	67	15	,	,	PUNCT
taxlaw-8979	67	16	including	include	VERB
taxlaw-8979	67	17	a	a	DET
taxlaw-8979	67	18	framework	framework	NOUN
taxlaw-8979	67	19	to	to	PART
taxlaw-8979	67	20	carve	carve	VERB
taxlaw-8979	67	21	off	off	ADP
taxlaw-8979	67	22	a	a	DET
taxlaw-8979	67	23	portion	portion	NOUN
taxlaw-8979	67	24	of	of	ADP
taxlaw-8979	67	25	the	the	DET
taxlaw-8979	67	26	offshore	offshore	ADJ
taxlaw-8979	67	27	world	world	NOUN
taxlaw-8979	67	28	and	and	CCONJ
taxlaw-8979	67	29	impose	impose	VERB
taxlaw-8979	67	30	gross	gross	ADJ
taxlaw-8979	67	31	withholding	withholding	NOUN
taxlaw-8979	67	32	taxes	taxis	NOUN
taxlaw-8979	67	33	on	on	ADP
taxlaw-8979	67	34	cross	cross	ADJ
taxlaw-8979	67	35	-	-	ADJ
taxlaw-8979	67	36	border	border	ADJ
taxlaw-8979	67	37	payments	payment	NOUN
taxlaw-8979	67	38	.	.	PUNCT
taxlaw-8979	68	1	part	part	NOUN
taxlaw-8979	68	2	iv	iv	NUM
taxlaw-8979	68	3	also	also	ADV
taxlaw-8979	68	4	addresses	address	VERB
taxlaw-8979	68	5	how	how	SCONJ
taxlaw-8979	68	6	“	"	PUNCT
taxlaw-8979	68	7	onshoring	onshore	VERB
taxlaw-8979	68	8	”	"	PUNCT
taxlaw-8979	68	9	(	(	PUNCT
taxlaw-8979	68	10	the	the	DET
taxlaw-8979	68	11	use	use	NOUN
taxlaw-8979	68	12	of	of	ADP
taxlaw-8979	68	13	domestic	domestic	ADJ
taxlaw-8979	68	14	law	law	NOUN
taxlaw-8979	68	15	to	to	PART
taxlaw-8979	68	16	provide	provide	VERB
taxlaw-8979	68	17	tax	tax	NOUN
taxlaw-8979	68	18	haven	haven	NOUN
taxlaw-8979	68	19	-	-	PUNCT
taxlaw-8979	68	20	like	like	ADJ
taxlaw-8979	68	21	benefits	benefit	NOUN
taxlaw-8979	68	22	to	to	ADP
taxlaw-8979	68	23	taxpayers	taxpayer	NOUN
taxlaw-8979	68	24	)	)	PUNCT
taxlaw-8979	68	25	and	and	CCONJ
taxlaw-8979	68	26	technology	technology	NOUN
taxlaw-8979	68	27	change	change	NOUN
taxlaw-8979	68	28	represent	represent	VERB
taxlaw-8979	68	29	additional	additional	ADJ
taxlaw-8979	68	30	challenges	challenge	NOUN
taxlaw-8979	68	31	to	to	ADP
taxlaw-8979	68	32	reducing	reduce	VERB
taxlaw-8979	68	33	illicit	illicit	ADJ
taxlaw-8979	68	34	flows	flow	NOUN
taxlaw-8979	68	35	within	within	ADP
taxlaw-8979	68	36	the	the	DET
taxlaw-8979	68	37	global	global	ADJ
taxlaw-8979	68	38	financial	financial	ADJ
taxlaw-8979	68	39	system	system	NOUN
taxlaw-8979	68	40	.	.	PUNCT
taxlaw-8979	69	1	part	part	NOUN
taxlaw-8979	69	2	v	v	NOUN
taxlaw-8979	69	3	concludes	conclude	VERB
taxlaw-8979	69	4	by	by	ADP
taxlaw-8979	69	5	noting	note	VERB
taxlaw-8979	69	6	how	how	SCONJ
taxlaw-8979	69	7	tax	tax	NOUN
taxlaw-8979	69	8	haven	haven	NOUN
taxlaw-8979	69	9	data	data	PROPN
taxlaw-8979	69	10	leaks	leak	NOUN
taxlaw-8979	69	11	improve	improve	VERB
taxlaw-8979	69	12	our	our	PRON
taxlaw-8979	69	13	theoretical	theoretical	ADJ
taxlaw-8979	69	14	,	,	PUNCT
taxlaw-8979	69	15	empirical	empirical	ADJ
taxlaw-8979	69	16	,	,	PUNCT
taxlaw-8979	69	17	and	and	CCONJ
taxlaw-8979	69	18	methodological	methodological	ADJ
taxlaw-8979	69	19	understanding	understanding	NOUN
taxlaw-8979	69	20	of	of	ADP
taxlaw-8979	69	21	tax	tax	NOUN
taxlaw-8979	69	22	havens	haven	NOUN
taxlaw-8979	69	23	and	and	CCONJ
taxlaw-8979	69	24	the	the	DET
taxlaw-8979	69	25	role	role	NOUN
taxlaw-8979	69	26	they	they	PRON
taxlaw-8979	69	27	play	play	VERB
taxlaw-8979	69	28	within	within	ADP
taxlaw-8979	69	29	the	the	DET
taxlaw-8979	69	30	global	global	ADJ
taxlaw-8979	69	31	financial	financial	ADJ
taxlaw-8979	69	32	system	system	NOUN
taxlaw-8979	69	33	.	.	PUNCT
taxlaw-8979	70	1	ii	ii	PROPN
taxlaw-8979	70	2	.	.	PUNCT
taxlaw-8979	71	1	privileging	privileging	NOUN
taxlaw-8979	71	2	malefactors	malefactor	NOUN
taxlaw-8979	71	3	,	,	PUNCT
taxlaw-8979	71	4	millionaires	millionaire	NOUN
taxlaw-8979	71	5	,	,	PUNCT
taxlaw-8979	71	6	and	and	CCONJ
taxlaw-8979	71	7	multinationals	multinational	NOUN
taxlaw-8979	71	8	governments	government	NOUN
taxlaw-8979	71	9	generally	generally	ADV
taxlaw-8979	71	10	tax	tax	VERB
taxlaw-8979	71	11	their	their	PRON
taxlaw-8979	71	12	“	"	PUNCT
taxlaw-8979	71	13	tax	tax	NOUN
taxlaw-8979	71	14	residents	resident	NOUN
taxlaw-8979	71	15	”	"	PUNCT
taxlaw-8979	71	16	on	on	ADP
taxlaw-8979	71	17	their	their	PRON
taxlaw-8979	71	18	worldwide	worldwide	ADJ
taxlaw-8979	71	19	income	income	NOUN
taxlaw-8979	71	20	;	;	PUNCT
taxlaw-8979	71	21	hence	hence	ADV
taxlaw-8979	71	22	,	,	PUNCT
taxlaw-8979	71	23	residents	resident	NOUN
taxlaw-8979	71	24	who	who	PRON
taxlaw-8979	71	25	do	do	AUX
taxlaw-8979	71	26	not	not	PART
taxlaw-8979	71	27	report	report	VERB
taxlaw-8979	71	28	the	the	DET
taxlaw-8979	71	29	existence	existence	NOUN
taxlaw-8979	71	30	of	of	ADP
taxlaw-8979	71	31	offshore	offshore	ADJ
taxlaw-8979	71	32	accounts	account	NOUN
taxlaw-8979	71	33	along	along	ADV
taxlaw-8979	71	34	with	with	ADP
taxlaw-8979	71	35	any	any	DET
taxlaw-8979	71	36	related	relate	VERB
taxlaw-8979	71	37	investment	investment	NOUN
taxlaw-8979	71	38	income	income	NOUN
taxlaw-8979	71	39	may	may	AUX
taxlaw-8979	71	40	be	be	AUX
taxlaw-8979	71	41	guilty	guilty	ADJ
taxlaw-8979	71	42	of	of	ADP
taxlaw-8979	71	43	the	the	DET
taxlaw-8979	71	44	crime	crime	NOUN
taxlaw-8979	71	45	of	of	ADP
taxlaw-8979	71	46	offshore	offshore	ADJ
taxlaw-8979	71	47	tax	tax	NOUN
taxlaw-8979	71	48	evasion.13	evasion.13	PROPN
taxlaw-8979	71	49	in	in	ADP
taxlaw-8979	71	50	the	the	DET
taxlaw-8979	71	51	late	late	ADJ
taxlaw-8979	71	52	2000s	2000s	NUM
taxlaw-8979	71	53	,	,	PUNCT
taxlaw-8979	71	54	u.s	u.s	PROPN
taxlaw-8979	71	55	.	.	PROPN
taxlaw-8979	71	56	tax	tax	NOUN
taxlaw-8979	71	57	authorities	authority	NOUN
taxlaw-8979	71	58	gained	gain	VERB
taxlaw-8979	71	59	access	access	NOUN
taxlaw-8979	71	60	to	to	ADP
taxlaw-8979	71	61	limited	limited	ADJ
taxlaw-8979	71	62	offshore	offshore	ADJ
taxlaw-8979	71	63	account	account	NOUN
taxlaw-8979	71	64	information	information	NOUN
taxlaw-8979	71	65	about	about	ADP
taxlaw-8979	71	66	their	their	PRON
taxlaw-8979	71	67	residents	resident	NOUN
taxlaw-8979	71	68	.	.	PUNCT
taxlaw-8979	72	1	the	the	DET
taxlaw-8979	72	2	u.s	u.s	PROPN
taxlaw-8979	72	3	.	.	PROPN
taxlaw-8979	72	4	senate	senate	PROPN
taxlaw-8979	72	5	held	hold	VERB
taxlaw-8979	72	6	hearings	hearing	NOUN
taxlaw-8979	72	7	in	in	ADP
taxlaw-8979	72	8	2008	2008	NUM
taxlaw-8979	72	9	with	with	ADP
taxlaw-8979	72	10	a	a	DET
taxlaw-8979	72	11	focus	focus	NOUN
taxlaw-8979	72	12	on	on	ADP
taxlaw-8979	72	13	u.s	u.s	PROPN
taxlaw-8979	72	14	.	.	PROPN
taxlaw-8979	72	15	citizens	citizen	NOUN
taxlaw-8979	72	16	engaged	engage	VERB
taxlaw-8979	72	17	in	in	ADP
taxlaw-8979	72	18	offshore	offshore	ADJ
taxlaw-8979	72	19	tax	tax	NOUN
taxlaw-8979	72	20	evasion	evasion	NOUN
taxlaw-8979	72	21	via	via	ADP
taxlaw-8979	72	22	ubs	ubs	PROPN
taxlaw-8979	72	23	bank	bank	PROPN
taxlaw-8979	72	24	in	in	ADP
taxlaw-8979	72	25	geneva	geneva	PROPN
taxlaw-8979	72	26	,	,	PUNCT
taxlaw-8979	72	27	switzerland.14	switzerland.14	PROPN
taxlaw-8979	72	28	unlike	unlike	ADP
taxlaw-8979	72	29	earlier	early	ADJ
taxlaw-8979	72	30	leaks	leak	NOUN
taxlaw-8979	72	31	,	,	PUNCT
taxlaw-8979	72	32	beginning	begin	VERB
taxlaw-8979	72	33	in	in	ADP
taxlaw-8979	72	34	2012	2012	NUM
taxlaw-8979	72	35	,	,	PUNCT
taxlaw-8979	72	36	a	a	DET
taxlaw-8979	72	37	series	series	NOUN
taxlaw-8979	72	38	of	of	ADP
taxlaw-8979	72	39	mega	mega	NOUN
taxlaw-8979	72	40	-	-	NOUN
taxlaw-8979	72	41	leaks	leak	NOUN
taxlaw-8979	72	42	were	be	AUX
taxlaw-8979	72	43	ultimately	ultimately	ADV
taxlaw-8979	72	44	obtained	obtain	VERB
taxlaw-8979	72	45	by	by	ADP
taxlaw-8979	72	46	the	the	DET
taxlaw-8979	72	47	international	international	ADJ
taxlaw-8979	72	48	consortium	consortium	NOUN
taxlaw-8979	72	49	of	of	ADP
taxlaw-8979	72	50	investigative	investigative	ADJ
taxlaw-8979	72	51	journalists	journalist	NOUN
taxlaw-8979	72	52	(	(	PUNCT
taxlaw-8979	72	53	“	"	PUNCT
taxlaw-8979	72	54	icij	icij	PROPN
taxlaw-8979	72	55	”	"	PUNCT
taxlaw-8979	72	56	)	)	PUNCT
taxlaw-8979	72	57	,	,	PUNCT
taxlaw-8979	72	58	a	a	DET
taxlaw-8979	72	59	washington	washington	PROPN
taxlaw-8979	72	60	,	,	PUNCT
taxlaw-8979	72	61	d.c.-based	d.c.-base	VERB
taxlaw-8979	72	62	organization	organization	NOUN
taxlaw-8979	72	63	coordinating	coordinate	VERB
taxlaw-8979	72	64	global	global	ADJ
taxlaw-8979	72	65	reporting	reporting	NOUN
taxlaw-8979	72	66	investigations	investigation	NOUN
taxlaw-8979	72	67	.	.	PUNCT
taxlaw-8979	73	1	instead	instead	ADV
taxlaw-8979	73	2	of	of	ADP
taxlaw-8979	73	3	mere	mere	ADJ
taxlaw-8979	73	4	account	account	NOUN
taxlaw-8979	73	5	information,15	information,15	ADP
taxlaw-8979	73	6	the	the	DET
taxlaw-8979	73	7	leaks	leak	NOUN
taxlaw-8979	73	8	contained	contain	VERB
taxlaw-8979	73	9	millions	million	NOUN
taxlaw-8979	73	10	of	of	ADP
taxlaw-8979	73	11	documents	document	NOUN
taxlaw-8979	73	12	that	that	PRON
taxlaw-8979	73	13	provided	provide	VERB
taxlaw-8979	73	14	highly	highly	ADV
taxlaw-8979	73	15	detailed	detailed	ADJ
taxlaw-8979	73	16	profiles	profile	NOUN
taxlaw-8979	73	17	of	of	ADP
taxlaw-8979	73	18	transactions	transaction	NOUN
taxlaw-8979	73	19	by	by	ADP
taxlaw-8979	73	20	individuals	individual	NOUN
taxlaw-8979	73	21	and	and	CCONJ
taxlaw-8979	73	22	business	business	NOUN
taxlaw-8979	73	23	entities	entity	NOUN
taxlaw-8979	73	24	(	(	PUNCT
taxlaw-8979	73	25	e.g.	e.g.	ADV
taxlaw-8979	73	26	,	,	PUNCT
taxlaw-8979	73	27	an	an	DET
taxlaw-8979	73	28	offshore	offshore	ADJ
taxlaw-8979	73	29	corporation	corporation	NOUN
taxlaw-8979	73	30	)	)	PUNCT
taxlaw-8979	73	31	engaged	engage	VERB
taxlaw-8979	73	32	in	in	ADP
taxlaw-8979	73	33	global	global	ADJ
taxlaw-8979	73	34	financial	financial	ADJ
taxlaw-8979	73	35	crimes	crime	NOUN
taxlaw-8979	73	36	.	.	PUNCT
taxlaw-8979	74	1	12	12	NUM
taxlaw-8979	74	2	the	the	DET
taxlaw-8979	74	3	analysis	analysis	NOUN
taxlaw-8979	74	4	focuses	focus	VERB
taxlaw-8979	74	5	on	on	ADP
taxlaw-8979	74	6	recent	recent	ADJ
taxlaw-8979	74	7	global	global	ADJ
taxlaw-8979	74	8	tax	tax	NOUN
taxlaw-8979	74	9	agreements	agreement	NOUN
taxlaw-8979	74	10	while	while	SCONJ
taxlaw-8979	74	11	recognizing	recognize	VERB
taxlaw-8979	74	12	that	that	SCONJ
taxlaw-8979	74	13	some	some	DET
taxlaw-8979	74	14	governments	government	NOUN
taxlaw-8979	74	15	are	be	AUX
taxlaw-8979	74	16	considering	consider	VERB
taxlaw-8979	74	17	unilateral	unilateral	ADJ
taxlaw-8979	74	18	action	action	NOUN
taxlaw-8979	74	19	against	against	ADP
taxlaw-8979	74	20	tax	tax	NOUN
taxlaw-8979	74	21	havens	haven	NOUN
taxlaw-8979	74	22	.	.	PUNCT
taxlaw-8979	75	1	see	see	VERB
taxlaw-8979	75	2	stop	stop	VERB
taxlaw-8979	75	3	tax	tax	NOUN
taxlaw-8979	75	4	haven	haven	NOUN
taxlaw-8979	75	5	abuse	abuse	PROPN
taxlaw-8979	75	6	act	act	PROPN
taxlaw-8979	75	7	,	,	PUNCT
taxlaw-8979	75	8	h.r	h.r	PROPN
taxlaw-8979	75	9	.	.	PROPN
taxlaw-8979	75	10	1712	1712	NUM
taxlaw-8979	75	11	,	,	PUNCT
taxlaw-8979	75	12	116th	116th	PROPN
taxlaw-8979	75	13	cong	cong	NOUN
taxlaw-8979	75	14	.	.	PUNCT
taxlaw-8979	76	1	(	(	PUNCT
taxlaw-8979	76	2	2019	2019	NUM
taxlaw-8979	76	3	)	)	PUNCT
taxlaw-8979	76	4	(	(	PUNCT
taxlaw-8979	76	5	proposing	propose	VERB
taxlaw-8979	76	6	measures	measure	NOUN
taxlaw-8979	76	7	to	to	PART
taxlaw-8979	76	8	inhibit	inhibit	VERB
taxlaw-8979	76	9	use	use	NOUN
taxlaw-8979	76	10	of	of	ADP
taxlaw-8979	76	11	tax	tax	NOUN
taxlaw-8979	76	12	havens	haven	NOUN
taxlaw-8979	76	13	by	by	ADP
taxlaw-8979	76	14	u.s.-based	u.s.-based	ADJ
taxlaw-8979	76	15	multinational	multinational	ADJ
taxlaw-8979	76	16	corporations	corporation	NOUN
taxlaw-8979	76	17	)	)	PUNCT
taxlaw-8979	76	18	.	.	PUNCT
taxlaw-8979	77	1	13	13	NUM
taxlaw-8979	77	2	in	in	ADP
taxlaw-8979	77	3	the	the	DET
taxlaw-8979	77	4	case	case	NOUN
taxlaw-8979	77	5	of	of	ADP
taxlaw-8979	77	6	the	the	DET
taxlaw-8979	77	7	united	united	PROPN
taxlaw-8979	77	8	states	states	PROPN
taxlaw-8979	77	9	,	,	PUNCT
taxlaw-8979	77	10	u.s	u.s	PROPN
taxlaw-8979	77	11	.	.	PROPN
taxlaw-8979	77	12	citizens	citizen	NOUN
taxlaw-8979	77	13	are	be	AUX
taxlaw-8979	77	14	also	also	ADV
taxlaw-8979	77	15	taxed	tax	VERB
taxlaw-8979	77	16	on	on	ADP
taxlaw-8979	77	17	their	their	PRON
taxlaw-8979	77	18	worldwide	worldwide	ADJ
taxlaw-8979	77	19	income	income	NOUN
taxlaw-8979	77	20	.	.	PUNCT
taxlaw-8979	78	1	see	see	VERB
taxlaw-8979	78	2	i.r.c	i.r.c	NOUN
taxlaw-8979	78	3	.	.	PUNCT
taxlaw-8979	79	1	§	§	PROPN
taxlaw-8979	79	2	61(a	61(a	NUM
taxlaw-8979	79	3	)	)	PUNCT
taxlaw-8979	80	1	(	(	PUNCT
taxlaw-8979	80	2	“	"	PUNCT
taxlaw-8979	80	3	gross	gross	ADJ
taxlaw-8979	80	4	income	income	NOUN
taxlaw-8979	80	5	means	mean	VERB
taxlaw-8979	80	6	all	all	DET
taxlaw-8979	80	7	income	income	NOUN
taxlaw-8979	80	8	from	from	ADP
taxlaw-8979	80	9	whatever	whatever	DET
taxlaw-8979	80	10	source	source	NOUN
taxlaw-8979	80	11	derived	derive	VERB
taxlaw-8979	80	12	”	"	PUNCT
taxlaw-8979	80	13	)	)	PUNCT
taxlaw-8979	80	14	;	;	PUNCT
taxlaw-8979	80	15	see	see	VERB
taxlaw-8979	80	16	also	also	ADV
taxlaw-8979	80	17	i.r.c	i.r.c	NOUN
taxlaw-8979	80	18	.	.	PUNCT
taxlaw-8979	81	1	§	§	PROPN
taxlaw-8979	81	2	§	§	PROPN
taxlaw-8979	81	3	1	1	NUM
taxlaw-8979	81	4	(	(	PUNCT
taxlaw-8979	81	5	individuals	individual	NOUN
taxlaw-8979	81	6	)	)	PUNCT
taxlaw-8979	81	7	,	,	PUNCT
taxlaw-8979	81	8	11	11	NUM
taxlaw-8979	81	9	(	(	PUNCT
taxlaw-8979	81	10	corporations	corporation	NOUN
taxlaw-8979	81	11	)	)	PUNCT
taxlaw-8979	81	12	.	.	PUNCT
taxlaw-8979	82	1	with	with	ADP
taxlaw-8979	82	2	respect	respect	NOUN
taxlaw-8979	82	3	to	to	ADP
taxlaw-8979	82	4	tax	tax	NOUN
taxlaw-8979	82	5	evasion	evasion	NOUN
taxlaw-8979	82	6	,	,	PUNCT
taxlaw-8979	82	7	see	see	VERB
taxlaw-8979	82	8	i.r.c	i.r.c	NOUN
taxlaw-8979	82	9	.	.	PUNCT
taxlaw-8979	83	1	§	§	PROPN
taxlaw-8979	83	2	7201	7201	NUM
taxlaw-8979	83	3	(	(	PUNCT
taxlaw-8979	83	4	“	"	PUNCT
taxlaw-8979	83	5	any	any	DET
taxlaw-8979	83	6	person	person	NOUN
taxlaw-8979	83	7	who	who	PRON
taxlaw-8979	83	8	willfully	willfully	ADV
taxlaw-8979	83	9	attempts	attempt	VERB
taxlaw-8979	83	10	in	in	ADP
taxlaw-8979	83	11	any	any	DET
taxlaw-8979	83	12	manner	manner	NOUN
taxlaw-8979	83	13	to	to	PART
taxlaw-8979	83	14	evade	evade	VERB
taxlaw-8979	83	15	or	or	CCONJ
taxlaw-8979	83	16	defeat	defeat	VERB
taxlaw-8979	83	17	any	any	DET
taxlaw-8979	83	18	tax	tax	NOUN
taxlaw-8979	83	19	imposed	impose	VERB
taxlaw-8979	83	20	by	by	ADP
taxlaw-8979	83	21	this	this	DET
taxlaw-8979	83	22	title	title	NOUN
taxlaw-8979	83	23	or	or	CCONJ
taxlaw-8979	83	24	the	the	DET
taxlaw-8979	83	25	payment	payment	NOUN
taxlaw-8979	83	26	thereof	thereof	ADV
taxlaw-8979	83	27	shall	shall	AUX
taxlaw-8979	83	28	,	,	PUNCT
taxlaw-8979	83	29	in	in	ADP
taxlaw-8979	83	30	addition	addition	NOUN
taxlaw-8979	83	31	to	to	ADP
taxlaw-8979	83	32	other	other	ADJ
taxlaw-8979	83	33	penalties	penalty	NOUN
taxlaw-8979	83	34	provided	provide	VERB
taxlaw-8979	83	35	by	by	ADP
taxlaw-8979	83	36	law	law	NOUN
taxlaw-8979	83	37	,	,	PUNCT
taxlaw-8979	83	38	be	be	AUX
taxlaw-8979	83	39	guilty	guilty	ADJ
taxlaw-8979	83	40	of	of	ADP
taxlaw-8979	83	41	a	a	DET
taxlaw-8979	83	42	felony	felony	NOUN
taxlaw-8979	83	43	and	and	CCONJ
taxlaw-8979	83	44	,	,	PUNCT
taxlaw-8979	83	45	upon	upon	SCONJ
taxlaw-8979	83	46	conviction	conviction	NOUN
taxlaw-8979	83	47	thereof	thereof	ADV
taxlaw-8979	83	48	,	,	PUNCT
taxlaw-8979	83	49	shall	shall	AUX
taxlaw-8979	83	50	be	be	AUX
taxlaw-8979	83	51	fined	fine	VERB
taxlaw-8979	83	52	not	not	PART
taxlaw-8979	83	53	more	more	ADJ
taxlaw-8979	83	54	than	than	ADP
taxlaw-8979	83	55	$	$	SYM
taxlaw-8979	83	56	100,000	100,000	NUM
taxlaw-8979	83	57	(	(	PUNCT
taxlaw-8979	83	58	$	$	SYM
taxlaw-8979	83	59	500,000	500,000	NUM
taxlaw-8979	83	60	in	in	ADP
taxlaw-8979	83	61	the	the	DET
taxlaw-8979	83	62	case	case	NOUN
taxlaw-8979	83	63	of	of	ADP
taxlaw-8979	83	64	a	a	DET
taxlaw-8979	83	65	corporation	corporation	NOUN
taxlaw-8979	83	66	)	)	PUNCT
taxlaw-8979	83	67	,	,	PUNCT
taxlaw-8979	83	68	or	or	CCONJ
taxlaw-8979	83	69	imprisoned	imprison	VERB
taxlaw-8979	83	70	not	not	PART
taxlaw-8979	83	71	more	more	ADJ
taxlaw-8979	83	72	than	than	ADP
taxlaw-8979	83	73	5	5	NUM
taxlaw-8979	83	74	years	year	NOUN
taxlaw-8979	83	75	,	,	PUNCT
taxlaw-8979	83	76	or	or	CCONJ
taxlaw-8979	83	77	both	both	PRON
taxlaw-8979	83	78	,	,	PUNCT
taxlaw-8979	83	79	together	together	ADV
taxlaw-8979	83	80	with	with	ADP
taxlaw-8979	83	81	the	the	DET
taxlaw-8979	83	82	costs	cost	NOUN
taxlaw-8979	83	83	of	of	ADP
taxlaw-8979	83	84	prosecution	prosecution	NOUN
taxlaw-8979	83	85	.	.	PUNCT
taxlaw-8979	83	86	”	"	PUNCT
taxlaw-8979	83	87	)	)	PUNCT
taxlaw-8979	83	88	.	.	PUNCT
taxlaw-8979	84	1	the	the	DET
taxlaw-8979	84	2	penalties	penalty	NOUN
taxlaw-8979	84	3	under	under	ADP
taxlaw-8979	84	4	the	the	DET
taxlaw-8979	84	5	currency	currency	NOUN
taxlaw-8979	84	6	and	and	CCONJ
taxlaw-8979	84	7	foreign	foreign	ADJ
taxlaw-8979	84	8	transactions	transaction	NOUN
taxlaw-8979	84	9	reporting	report	VERB
taxlaw-8979	84	10	act	act	NOUN
taxlaw-8979	84	11	of	of	ADP
taxlaw-8979	84	12	1970	1970	NUM
taxlaw-8979	84	13	,	,	PUNCT
taxlaw-8979	84	14	31	31	NUM
taxlaw-8979	84	15	u.s.c	u.s.c	ADJ
taxlaw-8979	84	16	.	.	PUNCT
taxlaw-8979	85	1	§	§	PROPN
taxlaw-8979	85	2	5311	5311	NUM
taxlaw-8979	85	3	(	(	PUNCT
taxlaw-8979	85	4	2018	2018	NUM
taxlaw-8979	85	5	)	)	PUNCT
taxlaw-8979	85	6	(	(	PUNCT
taxlaw-8979	85	7	commonly	commonly	ADV
taxlaw-8979	85	8	referred	refer	VERB
taxlaw-8979	85	9	to	to	ADP
taxlaw-8979	85	10	as	as	ADP
taxlaw-8979	85	11	the	the	DET
taxlaw-8979	85	12	“	"	PUNCT
taxlaw-8979	85	13	bank	bank	NOUN
taxlaw-8979	85	14	secrecy	secrecy	PROPN
taxlaw-8979	85	15	act	act	PROPN
taxlaw-8979	85	16	”	"	PUNCT
taxlaw-8979	85	17	)	)	PUNCT
taxlaw-8979	85	18	,	,	PUNCT
taxlaw-8979	85	19	for	for	ADP
taxlaw-8979	85	20	failure	failure	NOUN
taxlaw-8979	85	21	to	to	PART
taxlaw-8979	85	22	file	file	VERB
taxlaw-8979	85	23	a	a	DET
taxlaw-8979	85	24	foreign	foreign	ADJ
taxlaw-8979	85	25	bank	bank	NOUN
taxlaw-8979	85	26	account	account	NOUN
taxlaw-8979	85	27	report	report	NOUN
taxlaw-8979	85	28	(	(	PUNCT
taxlaw-8979	85	29	“	"	PUNCT
taxlaw-8979	85	30	fbar	fbar	NOUN
taxlaw-8979	85	31	”	"	PUNCT
taxlaw-8979	85	32	)	)	PUNCT
taxlaw-8979	85	33	are	be	AUX
taxlaw-8979	85	34	more	more	ADV
taxlaw-8979	85	35	severe	severe	ADJ
taxlaw-8979	85	36	than	than	ADP
taxlaw-8979	85	37	the	the	DET
taxlaw-8979	85	38	ones	one	NOUN
taxlaw-8979	85	39	imposed	impose	VERB
taxlaw-8979	85	40	by	by	ADP
taxlaw-8979	85	41	the	the	DET
taxlaw-8979	85	42	internal	internal	PROPN
taxlaw-8979	85	43	revenue	revenue	NOUN
taxlaw-8979	85	44	code	code	NOUN
taxlaw-8979	85	45	in	in	ADP
taxlaw-8979	85	46	some	some	DET
taxlaw-8979	85	47	circumstances	circumstance	NOUN
taxlaw-8979	85	48	.	.	PUNCT
taxlaw-8979	86	1	for	for	ADP
taxlaw-8979	86	2	instance	instance	NOUN
taxlaw-8979	86	3	,	,	PUNCT
taxlaw-8979	86	4	a	a	DET
taxlaw-8979	86	5	u.s	u.s	PROPN
taxlaw-8979	86	6	.	.	PROPN
taxlaw-8979	86	7	person	person	NOUN
taxlaw-8979	86	8	who	who	PRON
taxlaw-8979	86	9	lives	live	VERB
taxlaw-8979	86	10	outside	outside	ADP
taxlaw-8979	86	11	of	of	ADP
taxlaw-8979	86	12	the	the	DET
taxlaw-8979	86	13	united	united	PROPN
taxlaw-8979	86	14	states	states	PROPN
taxlaw-8979	86	15	and	and	CCONJ
taxlaw-8979	86	16	fails	fail	VERB
taxlaw-8979	86	17	to	to	PART
taxlaw-8979	86	18	file	file	VERB
taxlaw-8979	86	19	an	an	DET
taxlaw-8979	86	20	fbar	fbar	NOUN
taxlaw-8979	86	21	for	for	ADP
taxlaw-8979	86	22	one	one	NUM
taxlaw-8979	86	23	year	year	NOUN
taxlaw-8979	86	24	can	can	AUX
taxlaw-8979	86	25	attract	attract	VERB
taxlaw-8979	86	26	a	a	DET
taxlaw-8979	86	27	penalty	penalty	NOUN
taxlaw-8979	86	28	of	of	ADP
taxlaw-8979	86	29	up	up	ADP
taxlaw-8979	86	30	to	to	PART
taxlaw-8979	86	31	50	50	NUM
taxlaw-8979	86	32	%	%	NOUN
taxlaw-8979	86	33	of	of	ADP
taxlaw-8979	86	34	the	the	DET
taxlaw-8979	86	35	value	value	NOUN
taxlaw-8979	86	36	of	of	ADP
taxlaw-8979	86	37	any	any	DET
taxlaw-8979	86	38	undisclosed	undisclosed	ADJ
taxlaw-8979	86	39	taxpayer	taxpayer	NOUN
taxlaw-8979	86	40	assets	asset	NOUN
taxlaw-8979	86	41	.	.	PUNCT
taxlaw-8979	87	1	two	two	NUM
taxlaw-8979	87	2	years	year	NOUN
taxlaw-8979	87	3	of	of	ADP
taxlaw-8979	87	4	non	non	NOUN
taxlaw-8979	87	5	-	-	NOUN
taxlaw-8979	87	6	compliance	compliance	NOUN
taxlaw-8979	87	7	with	with	ADP
taxlaw-8979	87	8	fbar	fbar	NOUN
taxlaw-8979	87	9	requirements	requirement	NOUN
taxlaw-8979	87	10	can	can	AUX
taxlaw-8979	87	11	result	result	VERB
taxlaw-8979	87	12	in	in	ADP
taxlaw-8979	87	13	a	a	DET
taxlaw-8979	87	14	penalty	penalty	NOUN
taxlaw-8979	87	15	equalling	equal	VERB
taxlaw-8979	87	16	100	100	NUM
taxlaw-8979	87	17	%	%	NOUN
taxlaw-8979	87	18	of	of	ADP
taxlaw-8979	87	19	the	the	DET
taxlaw-8979	87	20	taxpayer	taxpayer	NOUN
taxlaw-8979	87	21	’s	’s	PART
taxlaw-8979	87	22	undisclosed	undisclosed	ADJ
taxlaw-8979	87	23	assets	asset	NOUN
taxlaw-8979	87	24	.	.	PUNCT
taxlaw-8979	88	1	see	see	VERB
taxlaw-8979	88	2	31	31	NUM
taxlaw-8979	88	3	u.s.c	u.s.c	ADJ
taxlaw-8979	88	4	.	.	PUNCT
taxlaw-8979	89	1	§	§	PROPN
taxlaw-8979	89	2	5321	5321	NUM
taxlaw-8979	89	3	(	(	PUNCT
taxlaw-8979	89	4	2018	2018	NUM
taxlaw-8979	89	5	)	)	PUNCT
taxlaw-8979	89	6	.	.	PUNCT
taxlaw-8979	90	1	14	14	NUM
taxlaw-8979	90	2	for	for	ADP
taxlaw-8979	90	3	background	background	NOUN
taxlaw-8979	90	4	,	,	PUNCT
taxlaw-8979	90	5	see	see	VERB
taxlaw-8979	90	6	,	,	PUNCT
taxlaw-8979	90	7	e.g.	e.g.	ADV
taxlaw-8979	90	8	,	,	PUNCT
taxlaw-8979	90	9	lynnley	lynnley	NOUN
taxlaw-8979	90	10	browning	browning	NOUN
taxlaw-8979	90	11	,	,	PUNCT
taxlaw-8979	90	12	tentative	tentative	ADJ
taxlaw-8979	90	13	resolution	resolution	NOUN
taxlaw-8979	90	14	set	set	VERB
taxlaw-8979	90	15	in	in	ADP
taxlaw-8979	90	16	ubs	ubs	PROPN
taxlaw-8979	90	17	tax	tax	NOUN
taxlaw-8979	90	18	evasion	evasion	NOUN
taxlaw-8979	90	19	case	case	NOUN
taxlaw-8979	90	20	,	,	PUNCT
taxlaw-8979	90	21	n.y	n.y	PROPN
taxlaw-8979	90	22	.	.	PROPN
taxlaw-8979	90	23	times	times	PROPN
taxlaw-8979	90	24	,	,	PUNCT
taxlaw-8979	90	25	july	july	PROPN
taxlaw-8979	90	26	31	31	NUM
taxlaw-8979	90	27	,	,	PUNCT
taxlaw-8979	90	28	2009	2009	NUM
taxlaw-8979	90	29	,	,	PUNCT
taxlaw-8979	90	30	at	at	ADP
taxlaw-8979	90	31	b2	b2	NOUN
taxlaw-8979	90	32	;	;	PUNCT
taxlaw-8979	90	33	subcomm	subcomm	NOUN
taxlaw-8979	90	34	.	.	PUNCT
taxlaw-8979	91	1	on	on	ADP
taxlaw-8979	91	2	investigations	investigation	NOUN
taxlaw-8979	91	3	,	,	PUNCT
taxlaw-8979	91	4	tax	tax	NOUN
taxlaw-8979	91	5	haven	haven	NOUN
taxlaw-8979	91	6	abuses	abuse	NOUN
taxlaw-8979	91	7	,	,	PUNCT
taxlaw-8979	91	8	supra	supra	PROPN
taxlaw-8979	91	9	note	note	NOUN
taxlaw-8979	91	10	6	6	NUM
taxlaw-8979	91	11	,	,	PUNCT
taxlaw-8979	91	12	at	at	ADP
taxlaw-8979	91	13	1	1	NUM
taxlaw-8979	91	14	(	(	PUNCT
taxlaw-8979	91	15	reviewing	review	VERB
taxlaw-8979	91	16	evidence	evidence	NOUN
taxlaw-8979	91	17	that	that	PRON
taxlaw-8979	91	18	suggests	suggest	VERB
taxlaw-8979	91	19	americans	americans	PROPN
taxlaw-8979	91	20	“	"	PUNCT
taxlaw-8979	91	21	illegally	illegally	ADV
taxlaw-8979	91	22	evade	evade	VERB
taxlaw-8979	91	23	between	between	ADP
taxlaw-8979	91	24	$	$	SYM
taxlaw-8979	91	25	40	40	NUM
taxlaw-8979	91	26	and	and	CCONJ
taxlaw-8979	91	27	$	$	SYM
taxlaw-8979	91	28	70	70	NUM
taxlaw-8979	91	29	billion	billion	NUM
taxlaw-8979	91	30	in	in	ADP
taxlaw-8979	91	31	u.s	u.s	PROPN
taxlaw-8979	91	32	.	.	PROPN
taxlaw-8979	91	33	taxes	taxis	NOUN
taxlaw-8979	91	34	each	each	DET
taxlaw-8979	91	35	year	year	NOUN
taxlaw-8979	91	36	”	"	PUNCT
taxlaw-8979	91	37	)	)	PUNCT
taxlaw-8979	91	38	;	;	PUNCT
taxlaw-8979	91	39	u.s	u.s	PROPN
taxlaw-8979	91	40	.	.	PROPN
taxlaw-8979	91	41	gov’t	gov’t	PROPN
taxlaw-8979	91	42	accountability	accountability	NOUN
taxlaw-8979	91	43	office	office	NOUN
taxlaw-8979	91	44	,	,	PUNCT
taxlaw-8979	91	45	gao-13	gao-13	NOUN
taxlaw-8979	91	46	-	-	PUNCT
taxlaw-8979	91	47	318	318	NUM
taxlaw-8979	91	48	,	,	PUNCT
taxlaw-8979	91	49	offshore	offshore	ADJ
taxlaw-8979	91	50	tax	tax	NOUN
taxlaw-8979	91	51	evasion	evasion	NOUN
taxlaw-8979	91	52	:	:	PUNCT
taxlaw-8979	91	53	irs	irs	PROPN
taxlaw-8979	91	54	has	have	AUX
taxlaw-8979	91	55	collected	collect	VERB
taxlaw-8979	91	56	billions	billion	NOUN
taxlaw-8979	91	57	of	of	ADP
taxlaw-8979	91	58	dollars	dollar	NOUN
taxlaw-8979	91	59	,	,	PUNCT
taxlaw-8979	91	60	but	but	CCONJ
taxlaw-8979	91	61	may	may	AUX
taxlaw-8979	91	62	be	be	AUX
taxlaw-8979	91	63	missing	miss	VERB
taxlaw-8979	91	64	continued	continued	ADJ
taxlaw-8979	91	65	evasion	evasion	NOUN
taxlaw-8979	91	66	1	1	NUM
taxlaw-8979	91	67	(	(	PUNCT
taxlaw-8979	91	68	2013	2013	NUM
taxlaw-8979	91	69	)	)	PUNCT
taxlaw-8979	91	70	;	;	PUNCT
taxlaw-8979	91	71	tax	tax	NOUN
taxlaw-8979	91	72	haven	haven	NOUN
taxlaw-8979	91	73	banks	bank	NOUN
taxlaw-8979	91	74	and	and	CCONJ
taxlaw-8979	91	75	u.s	u.s	PROPN
taxlaw-8979	91	76	.	.	PROPN
taxlaw-8979	91	77	tax	tax	NOUN
taxlaw-8979	91	78	compliance	compliance	NOUN
taxlaw-8979	91	79	:	:	PUNCT
taxlaw-8979	91	80	hearing	hearing	NOUN
taxlaw-8979	91	81	before	before	ADP
taxlaw-8979	91	82	the	the	DET
taxlaw-8979	91	83	s.	s.	PROPN
taxlaw-8979	91	84	permanent	permanent	PROPN
taxlaw-8979	91	85	subcomm	subcomm	NOUN
taxlaw-8979	91	86	.	.	PUNCT
taxlaw-8979	92	1	on	on	ADP
taxlaw-8979	92	2	investigations	investigation	NOUN
taxlaw-8979	92	3	of	of	ADP
taxlaw-8979	92	4	the	the	DET
taxlaw-8979	92	5	comm	comm	NOUN
taxlaw-8979	92	6	.	.	PUNCT
taxlaw-8979	93	1	on	on	ADP
taxlaw-8979	93	2	homeland	homeland	PROPN
taxlaw-8979	93	3	sec	sec	PROPN
taxlaw-8979	93	4	.	.	PROPN
taxlaw-8979	94	1	and	and	CCONJ
taxlaw-8979	94	2	gov’t	gov’t	NUM
taxlaw-8979	94	3	affairs	affair	NOUN
taxlaw-8979	94	4	,	,	PUNCT
taxlaw-8979	94	5	110th	110th	ADJ
taxlaw-8979	94	6	cong	cong	NOUN
taxlaw-8979	94	7	.	.	PUNCT
taxlaw-8979	95	1	(	(	PUNCT
taxlaw-8979	95	2	2008	2008	NUM
taxlaw-8979	95	3	)	)	PUNCT
taxlaw-8979	95	4	(	(	PUNCT
taxlaw-8979	95	5	estimating	estimate	VERB
taxlaw-8979	95	6	$	$	SYM
taxlaw-8979	95	7	100	100	NUM
taxlaw-8979	95	8	billion	billion	NUM
taxlaw-8979	95	9	annual	annual	ADJ
taxlaw-8979	95	10	loss	loss	NOUN
taxlaw-8979	95	11	from	from	ADP
taxlaw-8979	95	12	both	both	PRON
taxlaw-8979	95	13	individual	individual	ADJ
taxlaw-8979	95	14	tax	tax	NOUN
taxlaw-8979	95	15	evasion	evasion	NOUN
taxlaw-8979	95	16	and	and	CCONJ
taxlaw-8979	95	17	corporate	corporate	ADJ
taxlaw-8979	95	18	tax	tax	NOUN
taxlaw-8979	95	19	planning	planning	NOUN
taxlaw-8979	95	20	“	"	PUNCT
taxlaw-8979	95	21	abuses	abuse	NOUN
taxlaw-8979	95	22	”	"	PUNCT
taxlaw-8979	95	23	)	)	PUNCT
taxlaw-8979	95	24	.	.	PUNCT
taxlaw-8979	96	1	15	15	NUM
taxlaw-8979	96	2	for	for	ADP
taxlaw-8979	96	3	instance	instance	NOUN
taxlaw-8979	96	4	,	,	PUNCT
taxlaw-8979	96	5	a	a	DET
taxlaw-8979	96	6	2007	2007	NUM
taxlaw-8979	96	7	leak	leak	NOUN
taxlaw-8979	96	8	from	from	ADP
taxlaw-8979	96	9	a	a	DET
taxlaw-8979	96	10	bank	bank	NOUN
taxlaw-8979	96	11	in	in	ADP
taxlaw-8979	96	12	liechtenstein	liechtenstein	PROPN
taxlaw-8979	96	13	only	only	ADV
taxlaw-8979	96	14	contained	contain	VERB
taxlaw-8979	96	15	account	account	NOUN
taxlaw-8979	96	16	information	information	NOUN
taxlaw-8979	96	17	.	.	PUNCT
taxlaw-8979	97	1	see	see	VERB
taxlaw-8979	97	2	mark	mark	PROPN
taxlaw-8979	97	3	landler	landler	PROPN
taxlaw-8979	97	4	,	,	PUNCT
taxlaw-8979	97	5	liechtenstein	liechtenstein	PROPN
taxlaw-8979	97	6	seeks	seek	VERB
taxlaw-8979	97	7	man	man	NOUN
taxlaw-8979	97	8	suspected	suspect	VERB
taxlaw-8979	97	9	of	of	ADP
taxlaw-8979	97	10	selling	sell	VERB
taxlaw-8979	97	11	information	information	NOUN
taxlaw-8979	97	12	that	that	PRON
taxlaw-8979	97	13	led	lead	VERB
taxlaw-8979	97	14	to	to	ADP
taxlaw-8979	97	15	tax	tax	NOUN
taxlaw-8979	97	16	scandal	scandal	NOUN
taxlaw-8979	97	17	,	,	PUNCT
taxlaw-8979	97	18	n.y	n.y	PROPN
taxlaw-8979	97	19	.	.	PROPN
taxlaw-8979	97	20	times	times	PROPN
taxlaw-8979	97	21	,	,	PUNCT
taxlaw-8979	97	22	mar	mar	PROPN
taxlaw-8979	97	23	.	.	PROPN
taxlaw-8979	97	24	13	13	NUM
taxlaw-8979	97	25	,	,	PUNCT
taxlaw-8979	97	26	2008	2008	NUM
taxlaw-8979	97	27	,	,	PUNCT
taxlaw-8979	97	28	at	at	ADP
taxlaw-8979	97	29	c3	c3	PROPN
taxlaw-8979	97	30	.	.	PUNCT
taxlaw-8979	98	1	2021	2021	NUM
taxlaw-8979	98	2	]	]	PUNCT
taxlaw-8979	98	3	secrets	secret	NOUN
taxlaw-8979	98	4	of	of	ADP
taxlaw-8979	98	5	the	the	DET
taxlaw-8979	98	6	panama	panama	PROPN
taxlaw-8979	98	7	papers	paper	NOUN
taxlaw-8979	98	8	49	49	NUM
taxlaw-8979	98	9	in	in	ADP
taxlaw-8979	98	10	terms	term	NOUN
taxlaw-8979	98	11	of	of	ADP
taxlaw-8979	98	12	data	datum	NOUN
taxlaw-8979	98	13	size	size	NOUN
taxlaw-8979	98	14	,	,	PUNCT
taxlaw-8979	98	15	the	the	DET
taxlaw-8979	98	16	first	first	ADJ
taxlaw-8979	98	17	leak	leak	NOUN
taxlaw-8979	98	18	obtained	obtain	VERB
taxlaw-8979	98	19	by	by	ADP
taxlaw-8979	98	20	the	the	DET
taxlaw-8979	98	21	icij	icij	PROPN
taxlaw-8979	98	22	,	,	PUNCT
taxlaw-8979	98	23	labeled	label	VERB
taxlaw-8979	98	24	“	"	PUNCT
taxlaw-8979	98	25	offshore	offshore	ADJ
taxlaw-8979	98	26	leaks	leak	NOUN
taxlaw-8979	98	27	,	,	PUNCT
taxlaw-8979	98	28	”	"	PUNCT
taxlaw-8979	98	29	was	be	AUX
taxlaw-8979	98	30	revealed	reveal	VERB
taxlaw-8979	98	31	to	to	ADP
taxlaw-8979	98	32	the	the	DET
taxlaw-8979	98	33	public	public	NOUN
taxlaw-8979	98	34	in	in	ADP
taxlaw-8979	98	35	april	april	PROPN
taxlaw-8979	98	36	2013	2013	NUM
taxlaw-8979	98	37	and	and	CCONJ
taxlaw-8979	98	38	contained	contain	VERB
taxlaw-8979	98	39	2.5	2.5	NUM
taxlaw-8979	98	40	million	million	NUM
taxlaw-8979	98	41	documents	document	NOUN
taxlaw-8979	98	42	involving	involve	VERB
taxlaw-8979	98	43	70,000	70,000	NUM
taxlaw-8979	98	44	taxpayers.16	taxpayers.16	PROPN
taxlaw-8979	98	45	measured	measure	VERB
taxlaw-8979	98	46	at	at	ADP
taxlaw-8979	98	47	260	260	NUM
taxlaw-8979	98	48	gigabytes	gigabyte	NOUN
taxlaw-8979	98	49	,	,	PUNCT
taxlaw-8979	98	50	the	the	DET
taxlaw-8979	98	51	total	total	ADJ
taxlaw-8979	98	52	size	size	NOUN
taxlaw-8979	98	53	of	of	ADP
taxlaw-8979	98	54	the	the	DET
taxlaw-8979	98	55	leaked	leak	VERB
taxlaw-8979	98	56	files	file	NOUN
taxlaw-8979	98	57	obtained	obtain	VERB
taxlaw-8979	98	58	by	by	ADP
taxlaw-8979	98	59	the	the	DET
taxlaw-8979	98	60	icij	icij	PROPN
taxlaw-8979	98	61	was	be	AUX
taxlaw-8979	98	62	more	more	ADJ
taxlaw-8979	98	63	than	than	ADP
taxlaw-8979	98	64	160	160	NUM
taxlaw-8979	98	65	times	time	NOUN
taxlaw-8979	98	66	larger	large	ADJ
taxlaw-8979	98	67	than	than	ADP
taxlaw-8979	98	68	the	the	DET
taxlaw-8979	98	69	leak	leak	NOUN
taxlaw-8979	98	70	of	of	ADP
taxlaw-8979	98	71	u.s	u.s	PROPN
taxlaw-8979	98	72	.	.	PROPN
taxlaw-8979	98	73	state	state	PROPN
taxlaw-8979	98	74	department	department	NOUN
taxlaw-8979	98	75	documents	document	NOUN
taxlaw-8979	98	76	by	by	ADP
taxlaw-8979	98	77	wikileaks	wikileak	NOUN
taxlaw-8979	98	78	in	in	ADP
taxlaw-8979	98	79	2010.17	2010.17	NUM
taxlaw-8979	98	80	after	after	SCONJ
taxlaw-8979	98	81	the	the	DET
taxlaw-8979	98	82	icij	icij	PROPN
taxlaw-8979	98	83	received	receive	VERB
taxlaw-8979	98	84	this	this	DET
taxlaw-8979	98	85	initial	initial	ADJ
taxlaw-8979	98	86	leak	leak	NOUN
taxlaw-8979	98	87	,	,	PUNCT
taxlaw-8979	98	88	i	i	PRON
taxlaw-8979	98	89	served	serve	VERB
taxlaw-8979	98	90	as	as	ADP
taxlaw-8979	98	91	a	a	DET
taxlaw-8979	98	92	legal	legal	ADJ
taxlaw-8979	98	93	consultant	consultant	NOUN
taxlaw-8979	98	94	to	to	PART
taxlaw-8979	98	95	explain	explain	VERB
taxlaw-8979	98	96	to	to	ADP
taxlaw-8979	98	97	journalists	journalist	NOUN
taxlaw-8979	98	98	what	what	PRON
taxlaw-8979	98	99	the	the	DET
taxlaw-8979	98	100	leaked	leak	VERB
taxlaw-8979	98	101	data	datum	NOUN
taxlaw-8979	98	102	meant	mean	VERB
taxlaw-8979	98	103	.	.	PUNCT
taxlaw-8979	99	1	in	in	ADP
taxlaw-8979	99	2	the	the	DET
taxlaw-8979	99	3	first	first	ADJ
taxlaw-8979	99	4	media	medium	NOUN
taxlaw-8979	99	5	announcement	announcement	NOUN
taxlaw-8979	99	6	of	of	ADP
taxlaw-8979	99	7	the	the	DET
taxlaw-8979	99	8	leak	leak	NOUN
taxlaw-8979	99	9	,	,	PUNCT
taxlaw-8979	99	10	i	i	PRON
taxlaw-8979	99	11	said	say	VERB
taxlaw-8979	99	12	the	the	DET
taxlaw-8979	99	13	documents	document	NOUN
taxlaw-8979	99	14	reminded	remind	VERB
taxlaw-8979	99	15	me	i	PRON
taxlaw-8979	99	16	of	of	ADP
taxlaw-8979	99	17	the	the	DET
taxlaw-8979	99	18	scene	scene	NOUN
taxlaw-8979	99	19	in	in	ADP
taxlaw-8979	99	20	the	the	DET
taxlaw-8979	99	21	movie	movie	NOUN
taxlaw-8979	99	22	classic	classic	NOUN
taxlaw-8979	99	23	the	the	DET
taxlaw-8979	99	24	wizard	wizard	NOUN
taxlaw-8979	99	25	of	of	ADP
taxlaw-8979	99	26	oz	oz	NOUN
taxlaw-8979	99	27	in	in	ADP
taxlaw-8979	99	28	which	which	PRON
taxlaw-8979	99	29	“	"	PUNCT
taxlaw-8979	99	30	they	they	PRON
taxlaw-8979	99	31	pull	pull	VERB
taxlaw-8979	99	32	back	back	ADV
taxlaw-8979	99	33	the	the	DET
taxlaw-8979	99	34	curtain	curtain	NOUN
taxlaw-8979	99	35	and	and	CCONJ
taxlaw-8979	99	36	you	you	PRON
taxlaw-8979	99	37	see	see	VERB
taxlaw-8979	99	38	the	the	DET
taxlaw-8979	99	39	wizard	wizard	NOUN
taxlaw-8979	99	40	operating	operate	VERB
taxlaw-8979	99	41	this	this	DET
taxlaw-8979	99	42	secret	secret	ADJ
taxlaw-8979	99	43	machine	machine	NOUN
taxlaw-8979	99	44	.	.	PUNCT
taxlaw-8979	100	1	”18	”18	NOUN
taxlaw-8979	100	2	for	for	ADP
taxlaw-8979	100	3	the	the	DET
taxlaw-8979	100	4	first	first	ADJ
taxlaw-8979	100	5	time	time	NOUN
taxlaw-8979	100	6	,	,	PUNCT
taxlaw-8979	100	7	researchers	researcher	NOUN
taxlaw-8979	100	8	and	and	CCONJ
taxlaw-8979	100	9	journalists	journalist	NOUN
taxlaw-8979	100	10	were	be	AUX
taxlaw-8979	100	11	presented	present	VERB
taxlaw-8979	100	12	with	with	ADP
taxlaw-8979	100	13	tax	tax	NOUN
taxlaw-8979	100	14	haven	haven	NOUN
taxlaw-8979	100	15	documents	document	NOUN
taxlaw-8979	100	16	that	that	PRON
taxlaw-8979	100	17	had	have	AUX
taxlaw-8979	100	18	previously	previously	ADV
taxlaw-8979	100	19	been	be	AUX
taxlaw-8979	100	20	shrouded	shroud	VERB
taxlaw-8979	100	21	in	in	ADP
taxlaw-8979	100	22	secrecy.19	secrecy.19	NOUN
taxlaw-8979	100	23	over	over	ADP
taxlaw-8979	100	24	600	600	NUM
taxlaw-8979	100	25	icij	icij	ADJ
taxlaw-8979	100	26	journalists	journalist	NOUN
taxlaw-8979	100	27	working	work	VERB
taxlaw-8979	100	28	in	in	ADP
taxlaw-8979	100	29	117	117	NUM
taxlaw-8979	100	30	countries	country	NOUN
taxlaw-8979	100	31	have	have	AUX
taxlaw-8979	100	32	now	now	ADV
taxlaw-8979	100	33	published	publish	VERB
taxlaw-8979	100	34	hundreds	hundred	NOUN
taxlaw-8979	100	35	of	of	ADP
taxlaw-8979	100	36	articles	article	NOUN
taxlaw-8979	100	37	concerning	concern	VERB
taxlaw-8979	100	38	the	the	DET
taxlaw-8979	100	39	many	many	ADJ
taxlaw-8979	100	40	leaks	leak	NOUN
taxlaw-8979	100	41	,	,	PUNCT
taxlaw-8979	100	42	for	for	ADP
taxlaw-8979	100	43	which	which	PRON
taxlaw-8979	100	44	they	they	PRON
taxlaw-8979	100	45	have	have	AUX
taxlaw-8979	100	46	been	be	AUX
taxlaw-8979	100	47	awarded	award	VERB
taxlaw-8979	100	48	the	the	DET
taxlaw-8979	100	49	pulitzer	pulitzer	NOUN
taxlaw-8979	100	50	prize.20	prize.20	PROPN
taxlaw-8979	100	51	a.	a.	NOUN
taxlaw-8979	100	52	a	a	DET
taxlaw-8979	100	53	primer	primer	NOUN
taxlaw-8979	100	54	on	on	ADP
taxlaw-8979	100	55	the	the	DET
taxlaw-8979	100	56	offshore	offshore	ADJ
taxlaw-8979	100	57	world	world	NOUN
taxlaw-8979	100	58	and	and	CCONJ
taxlaw-8979	100	59	income	income	NOUN
taxlaw-8979	100	60	inequality	inequality	NOUN
taxlaw-8979	100	61	before	before	ADP
taxlaw-8979	100	62	proceeding	proceed	VERB
taxlaw-8979	100	63	with	with	ADP
taxlaw-8979	100	64	an	an	DET
taxlaw-8979	100	65	account	account	NOUN
taxlaw-8979	100	66	of	of	ADP
taxlaw-8979	100	67	how	how	SCONJ
taxlaw-8979	100	68	the	the	DET
taxlaw-8979	100	69	offshore	offshore	ADJ
taxlaw-8979	100	70	world	world	NOUN
taxlaw-8979	100	71	fuels	fuel	NOUN
taxlaw-8979	100	72	inequality	inequality	NOUN
taxlaw-8979	100	73	,	,	PUNCT
taxlaw-8979	100	74	i	i	PRON
taxlaw-8979	100	75	will	will	AUX
taxlaw-8979	100	76	briefly	briefly	ADV
taxlaw-8979	100	77	set	set	VERB
taxlaw-8979	100	78	the	the	DET
taxlaw-8979	100	79	stage	stage	NOUN
taxlaw-8979	100	80	by	by	ADP
taxlaw-8979	100	81	defining	define	VERB
taxlaw-8979	100	82	the	the	DET
taxlaw-8979	100	83	boundaries	boundary	NOUN
taxlaw-8979	100	84	of	of	ADP
taxlaw-8979	100	85	the	the	DET
taxlaw-8979	100	86	research	research	NOUN
taxlaw-8979	100	87	topic	topic	NOUN
taxlaw-8979	100	88	under	under	ADP
taxlaw-8979	100	89	examination	examination	NOUN
taxlaw-8979	100	90	.	.	PUNCT
taxlaw-8979	101	1	the	the	DET
taxlaw-8979	101	2	offshore	offshore	ADJ
taxlaw-8979	101	3	world	world	NOUN
taxlaw-8979	101	4	is	be	AUX
taxlaw-8979	101	5	comprised	comprise	VERB
taxlaw-8979	101	6	of	of	ADP
taxlaw-8979	101	7	over	over	ADP
taxlaw-8979	101	8	thirty	thirty	NUM
taxlaw-8979	101	9	countries	country	NOUN
taxlaw-8979	101	10	generally	generally	ADV
taxlaw-8979	101	11	categorized	categorize	VERB
taxlaw-8979	101	12	as	as	ADP
taxlaw-8979	101	13	“	"	PUNCT
taxlaw-8979	101	14	tax	tax	NOUN
taxlaw-8979	101	15	havens	haven	NOUN
taxlaw-8979	101	16	.	.	PUNCT
taxlaw-8979	102	1	”21	”21	PUNCT
taxlaw-8979	102	2	while	while	SCONJ
taxlaw-8979	102	3	the	the	DET
taxlaw-8979	102	4	definition	definition	NOUN
taxlaw-8979	102	5	of	of	ADP
taxlaw-8979	102	6	tax	tax	NOUN
taxlaw-8979	102	7	havens	haven	NOUN
taxlaw-8979	102	8	remains	remain	VERB
taxlaw-8979	102	9	academically	academically	ADV
taxlaw-8979	102	10	contentious	contentious	ADJ
taxlaw-8979	102	11	,	,	PUNCT
taxlaw-8979	102	12	these	these	DET
taxlaw-8979	102	13	countries	country	NOUN
taxlaw-8979	102	14	normally	normally	ADV
taxlaw-8979	102	15	provide	provide	VERB
taxlaw-8979	102	16	:	:	PUNCT
taxlaw-8979	102	17	attractive	attractive	ADJ
taxlaw-8979	102	18	tax	tax	NOUN
taxlaw-8979	102	19	and	and	CCONJ
taxlaw-8979	102	20	other	other	ADJ
taxlaw-8979	102	21	benefits	benefit	NOUN
taxlaw-8979	102	22	to	to	ADP
taxlaw-8979	102	23	non	non	ADJ
taxlaw-8979	102	24	-	-	ADJ
taxlaw-8979	102	25	resident	resident	ADJ
taxlaw-8979	102	26	investors	investor	NOUN
taxlaw-8979	102	27	;	;	PUNCT
taxlaw-8979	103	1	laws	law	NOUN
taxlaw-8979	103	2	to	to	PART
taxlaw-8979	103	3	mask	mask	VERB
taxlaw-8979	103	4	the	the	DET
taxlaw-8979	103	5	real	real	ADJ
taxlaw-8979	103	6	human	human	ADJ
taxlaw-8979	103	7	ownership	ownership	NOUN
taxlaw-8979	103	8	of	of	ADP
taxlaw-8979	103	9	assets	asset	NOUN
taxlaw-8979	103	10	that	that	PRON
taxlaw-8979	103	11	are	be	AUX
taxlaw-8979	103	12	indirectly	indirectly	ADV
taxlaw-8979	103	13	owned	own	VERB
taxlaw-8979	103	14	by	by	ADP
taxlaw-8979	103	15	business	business	NOUN
taxlaw-8979	103	16	and	and	CCONJ
taxlaw-8979	103	17	legal	legal	ADJ
taxlaw-8979	103	18	entities	entity	NOUN
taxlaw-8979	103	19	(	(	PUNCT
taxlaw-8979	103	20	such	such	ADJ
taxlaw-8979	103	21	as	as	ADP
taxlaw-8979	103	22	nonresident	nonresident	ADJ
taxlaw-8979	103	23	corporations	corporation	NOUN
taxlaw-8979	103	24	or	or	CCONJ
taxlaw-8979	103	25	trusts	trust	NOUN
taxlaw-8979	103	26	)	)	PUNCT
taxlaw-8979	103	27	;	;	PUNCT
taxlaw-8979	103	28	and	and	CCONJ
taxlaw-8979	103	29	the	the	DET
taxlaw-8979	103	30	ability	ability	NOUN
taxlaw-8979	103	31	to	to	PART
taxlaw-8979	103	32	reduce	reduce	VERB
taxlaw-8979	103	33	global	global	ADJ
taxlaw-8979	103	34	tax	tax	NOUN
taxlaw-8979	103	35	liabilities	liability	NOUN
taxlaw-8979	103	36	by	by	ADP
taxlaw-8979	103	37	forming	form	VERB
taxlaw-8979	103	38	these	these	DET
taxlaw-8979	103	39	entities	entity	NOUN
taxlaw-8979	103	40	within	within	ADP
taxlaw-8979	103	41	their	their	PRON
taxlaw-8979	103	42	jurisdictions.22	jurisdictions.22	NOUN
taxlaw-8979	103	43	in	in	ADP
taxlaw-8979	103	44	essence	essence	NOUN
taxlaw-8979	103	45	,	,	PUNCT
taxlaw-8979	103	46	tax	tax	NOUN
taxlaw-8979	103	47	haven	haven	NOUN
taxlaw-8979	103	48	governments	government	NOUN
taxlaw-8979	103	49	develop	develop	VERB
taxlaw-8979	103	50	tax	tax	NOUN
taxlaw-8979	103	51	and	and	CCONJ
taxlaw-8979	103	52	legal	legal	ADJ
taxlaw-8979	103	53	16	16	NUM
taxlaw-8979	103	54	see	see	VERB
taxlaw-8979	103	55	icij	icij	ADJ
taxlaw-8979	103	56	,	,	PUNCT
taxlaw-8979	103	57	offshore	offshore	ADJ
taxlaw-8979	103	58	leaks	leak	NOUN
taxlaw-8979	103	59	,	,	PUNCT
taxlaw-8979	103	60	supra	supra	PROPN
taxlaw-8979	103	61	note	note	NOUN
taxlaw-8979	103	62	2	2	NUM
taxlaw-8979	103	63	.	.	NUM
taxlaw-8979	103	64	17	17	NUM
taxlaw-8979	103	65	see	see	VERB
taxlaw-8979	103	66	i	i	PROPN
taxlaw-8979	103	67	d.	d.	PROPN
taxlaw-8979	103	68	18	18	NUM
taxlaw-8979	104	1	i	i	PROPN
taxlaw-8979	104	2	d.	d.	PROPN
taxlaw-8979	104	3	19	19	NUM
taxlaw-8979	104	4	most	most	ADJ
taxlaw-8979	104	5	tax	tax	NOUN
taxlaw-8979	104	6	haven	haven	NOUN
taxlaw-8979	104	7	countries	country	NOUN
taxlaw-8979	104	8	pass	pass	VERB
taxlaw-8979	104	9	financial	financial	ADJ
taxlaw-8979	104	10	secrecy	secrecy	NOUN
taxlaw-8979	104	11	laws	law	NOUN
taxlaw-8979	104	12	that	that	PRON
taxlaw-8979	104	13	make	make	VERB
taxlaw-8979	104	14	it	it	PRON
taxlaw-8979	104	15	a	a	DET
taxlaw-8979	104	16	criminal	criminal	ADJ
taxlaw-8979	104	17	offense	offense	NOUN
taxlaw-8979	104	18	to	to	PART
taxlaw-8979	104	19	disclose	disclose	VERB
taxlaw-8979	104	20	personal	personal	ADJ
taxlaw-8979	104	21	financial	financial	ADJ
taxlaw-8979	104	22	information	information	NOUN
taxlaw-8979	104	23	to	to	ADP
taxlaw-8979	104	24	a	a	DET
taxlaw-8979	104	25	third	third	ADJ
taxlaw-8979	104	26	party	party	NOUN
taxlaw-8979	104	27	.	.	PUNCT
taxlaw-8979	105	1	the	the	DET
taxlaw-8979	105	2	tax	tax	PROPN
taxlaw-8979	105	3	haven	haven	NOUN
taxlaw-8979	105	4	data	data	PROPN
taxlaw-8979	105	5	leaks	leak	NOUN
taxlaw-8979	105	6	,	,	PUNCT
taxlaw-8979	105	7	including	include	VERB
taxlaw-8979	105	8	the	the	DET
taxlaw-8979	105	9	offshore	offshore	ADJ
taxlaw-8979	105	10	leaks	leak	NOUN
taxlaw-8979	105	11	,	,	PUNCT
taxlaw-8979	105	12	were	be	AUX
taxlaw-8979	105	13	derived	derive	VERB
taxlaw-8979	105	14	from	from	ADP
taxlaw-8979	105	15	individuals	individual	NOUN
taxlaw-8979	105	16	within	within	ADP
taxlaw-8979	105	17	the	the	DET
taxlaw-8979	105	18	tax	tax	NOUN
taxlaw-8979	105	19	haven	haven	NOUN
taxlaw-8979	105	20	who	who	PRON
taxlaw-8979	105	21	violated	violate	VERB
taxlaw-8979	105	22	these	these	DET
taxlaw-8979	105	23	criminal	criminal	ADJ
taxlaw-8979	105	24	laws	law	NOUN
taxlaw-8979	105	25	by	by	ADP
taxlaw-8979	105	26	seizing	seize	VERB
taxlaw-8979	105	27	the	the	DET
taxlaw-8979	105	28	data	datum	NOUN
taxlaw-8979	105	29	and	and	CCONJ
taxlaw-8979	105	30	disclosing	disclose	VERB
taxlaw-8979	105	31	it	it	PRON
taxlaw-8979	105	32	to	to	ADP
taxlaw-8979	105	33	journalist	journalist	NOUN
taxlaw-8979	105	34	organizations	organization	NOUN
taxlaw-8979	105	35	.	.	PUNCT
taxlaw-8979	106	1	the	the	DET
taxlaw-8979	106	2	anonymous	anonymous	ADJ
taxlaw-8979	106	3	leaker	leaker	NOUN
taxlaw-8979	106	4	of	of	ADP
taxlaw-8979	106	5	the	the	DET
taxlaw-8979	106	6	offshore	offshore	ADJ
taxlaw-8979	106	7	leaks	leak	NOUN
taxlaw-8979	106	8	,	,	PUNCT
taxlaw-8979	106	9	as	as	ADV
taxlaw-8979	106	10	well	well	ADV
taxlaw-8979	106	11	as	as	ADP
taxlaw-8979	106	12	subsequent	subsequent	ADJ
taxlaw-8979	106	13	leakers	leaker	NOUN
taxlaw-8979	106	14	of	of	ADP
taxlaw-8979	106	15	the	the	DET
taxlaw-8979	106	16	panama	panama	PROPN
taxlaw-8979	106	17	papers	paper	NOUN
taxlaw-8979	106	18	,	,	PUNCT
taxlaw-8979	106	19	the	the	DET
taxlaw-8979	106	20	paradise	paradise	PROPN
taxlaw-8979	106	21	papers	paper	NOUN
taxlaw-8979	106	22	,	,	PUNCT
taxlaw-8979	106	23	and	and	CCONJ
taxlaw-8979	106	24	the	the	DET
taxlaw-8979	106	25	pandora	pandora	PROPN
taxlaw-8979	106	26	papers	paper	NOUN
taxlaw-8979	106	27	,	,	PUNCT
taxlaw-8979	106	28	have	have	AUX
taxlaw-8979	106	29	never	never	ADV
taxlaw-8979	106	30	been	be	AUX
taxlaw-8979	106	31	revealed	reveal	VERB
taxlaw-8979	106	32	.	.	PUNCT
taxlaw-8979	107	1	20	20	NUM
taxlaw-8979	107	2	see	see	VERB
taxlaw-8979	107	3	michael	michael	PROPN
taxlaw-8979	107	4	hudson	hudson	PROPN
taxlaw-8979	107	5	,	,	PUNCT
taxlaw-8979	107	6	panama	panama	PROPN
taxlaw-8979	107	7	papers	paper	NOUN
taxlaw-8979	107	8	wins	win	VERB
taxlaw-8979	107	9	pulitzer	pulitzer	PROPN
taxlaw-8979	107	10	prize	prize	NOUN
taxlaw-8979	107	11	,	,	PUNCT
taxlaw-8979	107	12	int’l	int’l	PRON
taxlaw-8979	107	13	consortium	consortium	VERB
taxlaw-8979	107	14	investigative	investigative	ADJ
taxlaw-8979	107	15	journalists	journalist	NOUN
taxlaw-8979	107	16	(	(	PUNCT
taxlaw-8979	107	17	2017	2017	NUM
taxlaw-8979	107	18	)	)	PUNCT
taxlaw-8979	107	19	,	,	PUNCT
taxlaw-8979	107	20	https://www.icij.org/investigations/panama-papers/panama-papers-wins-pulitzer-prize/	https://www.icij.org/investigations/panama-papers/panama-papers-wins-pulitzer-prize/	PROPN
taxlaw-8979	108	1	[	[	X
taxlaw-8979	108	2	https://perma.cc/bf7s-esy5	https://perma.cc/bf7s-esy5	PROPN
taxlaw-8979	108	3	]	]	X
taxlaw-8979	108	4	.	.	PUNCT
taxlaw-8979	109	1	the	the	DET
taxlaw-8979	109	2	number	number	NOUN
taxlaw-8979	109	3	of	of	ADP
taxlaw-8979	109	4	reporters	reporter	NOUN
taxlaw-8979	109	5	working	work	VERB
taxlaw-8979	109	6	on	on	ADP
taxlaw-8979	109	7	the	the	DET
taxlaw-8979	109	8	more	more	ADV
taxlaw-8979	109	9	recent	recent	ADJ
taxlaw-8979	109	10	file	file	NOUN
taxlaw-8979	109	11	of	of	ADP
taxlaw-8979	109	12	the	the	DET
taxlaw-8979	109	13	pandora	pandora	PROPN
taxlaw-8979	109	14	papers	paper	NOUN
taxlaw-8979	109	15	now	now	ADV
taxlaw-8979	109	16	exceeds	exceed	VERB
taxlaw-8979	109	17	600	600	NUM
taxlaw-8979	109	18	.	.	PUNCT
taxlaw-8979	110	1	see	see	VERB
taxlaw-8979	110	2	debbie	debbie	PROPN
taxlaw-8979	110	3	cenziper	cenziper	PROPN
taxlaw-8979	110	4	et	et	PROPN
taxlaw-8979	110	5	al	al	PROPN
taxlaw-8979	110	6	.	.	PROPN
taxlaw-8979	110	7	,	,	PUNCT
taxlaw-8979	110	8	post	post	VERB
taxlaw-8979	110	9	reporters	reporter	NOUN
taxlaw-8979	110	10	answer	answer	VERB
taxlaw-8979	110	11	your	your	PRON
taxlaw-8979	110	12	questions	question	NOUN
taxlaw-8979	110	13	about	about	ADP
taxlaw-8979	110	14	the	the	DET
taxlaw-8979	110	15	pandora	pandora	PROPN
taxlaw-8979	110	16	papers	paper	NOUN
taxlaw-8979	110	17	,	,	PUNCT
taxlaw-8979	110	18	wash	wash	NOUN
taxlaw-8979	110	19	.	.	PUNCT
taxlaw-8979	111	1	post	post	NOUN
taxlaw-8979	111	2	(	(	PUNCT
taxlaw-8979	111	3	oct	oct	PROPN
taxlaw-8979	111	4	.	.	PROPN
taxlaw-8979	111	5	4	4	NUM
taxlaw-8979	111	6	,	,	PUNCT
taxlaw-8979	111	7	2021	2021	NUM
taxlaw-8979	111	8	)	)	PUNCT
taxlaw-8979	111	9	,	,	PUNCT
taxlaw-8979	111	10	https://www	https://www	PROPN
taxlaw-8979	111	11	.	.	PUNCT
taxlaw-8979	112	1	washingtonpost.com/world/2021/10/03/questions-answers-pandora-papers/	washingtonpost.com/world/2021/10/03/questions-answers-pandora-papers/	PROPN
taxlaw-8979	113	1	[	[	X
taxlaw-8979	113	2	https://perma.cc/fkk2-8b9r	https://perma.cc/fkk2-8b9r	X
taxlaw-8979	113	3	]	]	PUNCT
taxlaw-8979	113	4	.	.	PUNCT
taxlaw-8979	114	1	21	21	NUM
taxlaw-8979	114	2	the	the	DET
taxlaw-8979	114	3	modern	modern	ADJ
taxlaw-8979	114	4	attempt	attempt	NOUN
taxlaw-8979	114	5	to	to	PART
taxlaw-8979	114	6	classify	classify	VERB
taxlaw-8979	114	7	some	some	DET
taxlaw-8979	114	8	countries	country	NOUN
taxlaw-8979	114	9	as	as	SCONJ
taxlaw-8979	114	10	tax	tax	NOUN
taxlaw-8979	114	11	havens	haven	NOUN
taxlaw-8979	114	12	emerged	emerge	VERB
taxlaw-8979	114	13	from	from	ADP
taxlaw-8979	114	14	the	the	DET
taxlaw-8979	114	15	oecd	oecd	PROPN
taxlaw-8979	114	16	’s	’s	PART
taxlaw-8979	114	17	project	project	NOUN
taxlaw-8979	114	18	on	on	ADP
taxlaw-8979	114	19	harmful	harmful	ADJ
taxlaw-8979	114	20	tax	tax	NOUN
taxlaw-8979	114	21	competition	competition	NOUN
taxlaw-8979	114	22	(	(	PUNCT
taxlaw-8979	114	23	later	later	ADV
taxlaw-8979	114	24	renamed	rename	VERB
taxlaw-8979	114	25	the	the	DET
taxlaw-8979	114	26	“	"	PUNCT
taxlaw-8979	114	27	harmful	harmful	ADJ
taxlaw-8979	114	28	tax	tax	NOUN
taxlaw-8979	114	29	practices	practice	NOUN
taxlaw-8979	114	30	”	"	PUNCT
taxlaw-8979	114	31	project	project	NOUN
taxlaw-8979	114	32	)	)	PUNCT
taxlaw-8979	114	33	.	.	PUNCT
taxlaw-8979	115	1	see	see	VERB
taxlaw-8979	115	2	org	org	PROPN
taxlaw-8979	115	3	.	.	PUNCT
taxlaw-8979	116	1	for	for	ADP
taxlaw-8979	116	2	econ	econ	PROPN
taxlaw-8979	116	3	.	.	PUNCT
taxlaw-8979	117	1	co	co	NOUN
taxlaw-8979	117	2	-	-	NOUN
taxlaw-8979	117	3	op	op	NOUN
taxlaw-8979	117	4	.	.	PUNCT
taxlaw-8979	118	1	and	and	CCONJ
taxlaw-8979	118	2	dev	dev	PROPN
taxlaw-8979	118	3	.	.	PUNCT
taxlaw-8979	119	1	(	(	PUNCT
taxlaw-8979	119	2	oecd	oecd	PROPN
taxlaw-8979	119	3	)	)	PUNCT
taxlaw-8979	119	4	,	,	PUNCT
taxlaw-8979	119	5	harmful	harmful	ADJ
taxlaw-8979	119	6	tax	tax	NOUN
taxlaw-8979	119	7	competition	competition	NOUN
taxlaw-8979	119	8	:	:	PUNCT
taxlaw-8979	119	9	an	an	DET
taxlaw-8979	119	10	emerging	emerge	VERB
taxlaw-8979	119	11	global	global	ADJ
taxlaw-8979	119	12	issue	issue	NOUN
taxlaw-8979	119	13	26–30	26–30	NUM
taxlaw-8979	119	14	(	(	PUNCT
taxlaw-8979	119	15	1998	1998	NUM
taxlaw-8979	119	16	)	)	PUNCT
taxlaw-8979	119	17	,	,	PUNCT
taxlaw-8979	119	18	https://www.oecd.org/ctp/harmful/1904176.pdf	https://www.oecd.org/ctp/harmful/1904176.pdf	NOUN
taxlaw-8979	120	1	[	[	X
taxlaw-8979	120	2	https://perma.cc/a2dw-w7kd	https://perma.cc/a2dw-w7kd	X
taxlaw-8979	120	3	]	]	X
taxlaw-8979	120	4	[	[	X
taxlaw-8979	120	5	hereinafter	hereinafter	NOUN
taxlaw-8979	120	6	oecd	oecd	PROPN
taxlaw-8979	120	7	,	,	PUNCT
taxlaw-8979	120	8	harmful	harmful	ADJ
taxlaw-8979	120	9	tax	tax	NOUN
taxlaw-8979	120	10	competition	competition	NOUN
taxlaw-8979	120	11	]	]	PUNCT
taxlaw-8979	120	12	;	;	PUNCT
taxlaw-8979	120	13	see	see	VERB
taxlaw-8979	120	14	also	also	ADV
taxlaw-8979	120	15	oecd	oecd	PROPN
taxlaw-8979	120	16	,	,	PUNCT
taxlaw-8979	120	17	global	global	ADJ
taxlaw-8979	120	18	forum	forum	NOUN
taxlaw-8979	120	19	on	on	ADP
taxlaw-8979	120	20	transparency	transparency	NOUN
taxlaw-8979	120	21	and	and	CCONJ
taxlaw-8979	120	22	exchange	exchange	NOUN
taxlaw-8979	120	23	of	of	ADP
taxlaw-8979	120	24	information	information	NOUN
taxlaw-8979	120	25	,	,	PUNCT
taxlaw-8979	120	26	moving	move	VERB
taxlaw-8979	120	27	forward	forward	ADV
taxlaw-8979	120	28	on	on	ADP
taxlaw-8979	120	29	the	the	DET
taxlaw-8979	120	30	global	global	ADJ
taxlaw-8979	120	31	standards	standard	NOUN
taxlaw-8979	120	32	of	of	ADP
taxlaw-8979	120	33	transparency	transparency	NOUN
taxlaw-8979	120	34	and	and	CCONJ
taxlaw-8979	120	35	exchange	exchange	NOUN
taxlaw-8979	120	36	of	of	ADP
taxlaw-8979	120	37	information	information	NOUN
taxlaw-8979	120	38	for	for	ADP
taxlaw-8979	120	39	tax	tax	NOUN
taxlaw-8979	120	40	purposes	purpose	NOUN
taxlaw-8979	120	41	(	(	PUNCT
taxlaw-8979	120	42	2009	2009	NUM
taxlaw-8979	120	43	)	)	PUNCT
taxlaw-8979	120	44	,	,	PUNCT
taxlaw-8979	120	45	http://www.oecd.org/ctp/harmful/43775637.pdf	http://www.oecd.org/ctp/harmful/43775637.pdf	PROPN
taxlaw-8979	120	46	[	[	X
taxlaw-8979	120	47	https://perma.cc/2j27-9sth	https://perma.cc/2j27-9sth	X
taxlaw-8979	120	48	]	]	PUNCT
taxlaw-8979	120	49	.	.	PUNCT
taxlaw-8979	121	1	22	22	NUM
taxlaw-8979	121	2	in	in	ADP
taxlaw-8979	121	3	a	a	DET
taxlaw-8979	121	4	series	series	NOUN
taxlaw-8979	121	5	of	of	ADP
taxlaw-8979	121	6	communiqués	communiqué	NOUN
taxlaw-8979	121	7	,	,	PUNCT
taxlaw-8979	121	8	the	the	DET
taxlaw-8979	121	9	g20	g20	NOUN
taxlaw-8979	121	10	endorsed	endorse	VERB
taxlaw-8979	121	11	the	the	DET
taxlaw-8979	121	12	oecd	oecd	PROPN
taxlaw-8979	121	13	’s	’s	PART
taxlaw-8979	121	14	definition	definition	NOUN
taxlaw-8979	121	15	of	of	ADP
taxlaw-8979	121	16	tax	tax	NOUN
taxlaw-8979	121	17	havens	haven	NOUN
taxlaw-8979	121	18	.	.	PUNCT
taxlaw-8979	122	1	see	see	VERB
taxlaw-8979	122	2	,	,	PUNCT
taxlaw-8979	122	3	e.g.	e.g.	ADV
taxlaw-8979	122	4	,	,	PUNCT
taxlaw-8979	122	5	g20	g20	NOUN
taxlaw-8979	122	6	summit	summit	NOUN
taxlaw-8979	122	7	int’l	int’l	NUM
taxlaw-8979	122	8	org	org	PROPN
taxlaw-8979	122	9	.	.	PUNCT
taxlaw-8979	123	1	comm	comm	NOUN
taxlaw-8979	123	2	.	.	PUNCT
taxlaw-8979	124	1	ass’n	ass’n	NOUN
taxlaw-8979	124	2	(	(	PUNCT
taxlaw-8979	124	3	g20	g20	NOUN
taxlaw-8979	124	4	)	)	PUNCT
taxlaw-8979	124	5	,	,	PUNCT
taxlaw-8979	124	6	the	the	DET
taxlaw-8979	124	7	global	global	ADJ
taxlaw-8979	124	8	plan	plan	NOUN
taxlaw-8979	124	9	for	for	ADP
taxlaw-8979	124	10	recovery	recovery	NOUN
taxlaw-8979	124	11	and	and	CCONJ
taxlaw-8979	124	12	reform	reform	NOUN
taxlaw-8979	124	13	(	(	PUNCT
taxlaw-8979	124	14	2009	2009	NUM
taxlaw-8979	124	15	)	)	PUNCT
taxlaw-8979	124	16	,	,	PUNCT
taxlaw-8979	124	17	http://www.g20ys.org/upload/auto/9c0ee8439921b1032fba1b8ca960ba8be8ca4e0d.pdf	http://www.g20ys.org/upload/auto/9c0ee8439921b1032fba1b8ca960ba8be8ca4e0d.pdf	PROPN
taxlaw-8979	124	18	[	[	X
taxlaw-8979	124	19	https://perma.cc/9ldy	https://perma.cc/9ldy	PROPN
taxlaw-8979	124	20	columbia	columbia	PROPN
taxlaw-8979	124	21	journal	journal	NOUN
taxlaw-8979	124	22	of	of	ADP
taxlaw-8979	124	23	tax	tax	NOUN
taxlaw-8979	124	24	law	law	NOUN
taxlaw-8979	125	1	[	[	X
taxlaw-8979	125	2	vol	vol	NOUN
taxlaw-8979	125	3	:	:	PUNCT
taxlaw-8979	125	4	13:45	13:45	NUM
taxlaw-8979	125	5	50	50	NUM
taxlaw-8979	125	6	systems	system	NOUN
taxlaw-8979	125	7	that	that	PRON
taxlaw-8979	125	8	provide	provide	VERB
taxlaw-8979	125	9	services	service	NOUN
taxlaw-8979	125	10	to	to	ADP
taxlaw-8979	125	11	foreign	foreign	ADJ
taxlaw-8979	125	12	businesses	business	NOUN
taxlaw-8979	125	13	and	and	CCONJ
taxlaw-8979	125	14	individuals	individual	NOUN
taxlaw-8979	125	15	with	with	ADP
taxlaw-8979	125	16	both	both	CCONJ
taxlaw-8979	125	17	legal	legal	ADJ
taxlaw-8979	125	18	and	and	CCONJ
taxlaw-8979	125	19	illegal	illegal	ADJ
taxlaw-8979	125	20	income	income	NOUN
taxlaw-8979	125	21	.	.	PUNCT
taxlaw-8979	126	1	the	the	DET
taxlaw-8979	126	2	offshore	offshore	ADJ
taxlaw-8979	126	3	world	world	NOUN
taxlaw-8979	126	4	is	be	AUX
taxlaw-8979	126	5	a	a	DET
taxlaw-8979	126	6	legal	legal	ADJ
taxlaw-8979	126	7	construct	construct	NOUN
taxlaw-8979	126	8	that	that	PRON
taxlaw-8979	126	9	is	be	AUX
taxlaw-8979	126	10	linked	link	VERB
taxlaw-8979	126	11	to	to	ADP
taxlaw-8979	126	12	a	a	DET
taxlaw-8979	126	13	nation	nation	NOUN
taxlaw-8979	126	14	’s	’s	PART
taxlaw-8979	126	15	domestic	domestic	ADJ
taxlaw-8979	126	16	laws	law	NOUN
taxlaw-8979	126	17	as	as	ADV
taxlaw-8979	126	18	well	well	ADV
taxlaw-8979	126	19	as	as	ADP
taxlaw-8979	126	20	,	,	PUNCT
taxlaw-8979	126	21	increasingly	increasingly	ADV
taxlaw-8979	126	22	,	,	PUNCT
taxlaw-8979	126	23	forms	form	NOUN
taxlaw-8979	126	24	of	of	ADP
taxlaw-8979	126	25	international	international	ADJ
taxlaw-8979	126	26	law	law	NOUN
taxlaw-8979	126	27	.	.	PUNCT
taxlaw-8979	127	1	governments	government	NOUN
taxlaw-8979	127	2	enact	enact	VERB
taxlaw-8979	127	3	laws	law	NOUN
taxlaw-8979	127	4	that	that	PRON
taxlaw-8979	127	5	encourage	encourage	VERB
taxlaw-8979	127	6	companies	company	NOUN
taxlaw-8979	127	7	to	to	PART
taxlaw-8979	127	8	“	"	PUNCT
taxlaw-8979	127	9	go	go	VERB
taxlaw-8979	127	10	global	global	ADJ
taxlaw-8979	127	11	”	"	PUNCT
taxlaw-8979	127	12	by	by	ADP
taxlaw-8979	127	13	basing	base	VERB
taxlaw-8979	127	14	a	a	DET
taxlaw-8979	127	15	related	related	ADJ
taxlaw-8979	127	16	corporation	corporation	NOUN
taxlaw-8979	127	17	in	in	ADP
taxlaw-8979	127	18	a	a	DET
taxlaw-8979	127	19	tax	tax	NOUN
taxlaw-8979	127	20	haven	haven	NOUN
taxlaw-8979	127	21	and	and	CCONJ
taxlaw-8979	127	22	reducing	reduce	VERB
taxlaw-8979	127	23	taxes	taxis	NOUN
taxlaw-8979	127	24	owed	owe	VERB
taxlaw-8979	127	25	vis	vis	X
taxlaw-8979	127	26	à	à	X
taxlaw-8979	127	27	vis	vis	X
taxlaw-8979	127	28	its	its	PRON
taxlaw-8979	127	29	competitors	competitor	NOUN
taxlaw-8979	127	30	.	.	PUNCT
taxlaw-8979	128	1	for	for	ADP
taxlaw-8979	128	2	instance	instance	NOUN
taxlaw-8979	128	3	,	,	PUNCT
taxlaw-8979	128	4	u.s	u.s	PROPN
taxlaw-8979	128	5	.	.	PROPN
taxlaw-8979	128	6	tax	tax	NOUN
taxlaw-8979	128	7	laws	law	NOUN
taxlaw-8979	128	8	effectively	effectively	ADV
taxlaw-8979	128	9	reduce	reduce	VERB
taxlaw-8979	128	10	taxes	taxis	NOUN
taxlaw-8979	128	11	by	by	ADP
taxlaw-8979	128	12	half	half	NOUN
taxlaw-8979	128	13	when	when	SCONJ
taxlaw-8979	128	14	a	a	DET
taxlaw-8979	128	15	u.s	u.s	PROPN
taxlaw-8979	128	16	.	.	PROPN
taxlaw-8979	128	17	firm	firm	PROPN
taxlaw-8979	128	18	sets	set	VERB
taxlaw-8979	128	19	up	up	ADP
taxlaw-8979	128	20	a	a	DET
taxlaw-8979	128	21	subsidiary	subsidiary	ADJ
taxlaw-8979	128	22	corporation	corporation	NOUN
taxlaw-8979	128	23	in	in	ADP
taxlaw-8979	128	24	a	a	DET
taxlaw-8979	128	25	tax	tax	NOUN
taxlaw-8979	128	26	haven	haven	NOUN
taxlaw-8979	128	27	for	for	ADP
taxlaw-8979	128	28	foreign	foreign	ADJ
taxlaw-8979	128	29	exports.23	exports.23	PROPN
taxlaw-8979	128	30	in	in	ADP
taxlaw-8979	128	31	terms	term	NOUN
taxlaw-8979	128	32	of	of	ADP
taxlaw-8979	128	33	international	international	ADJ
taxlaw-8979	128	34	law	law	NOUN
taxlaw-8979	128	35	efforts	effort	NOUN
taxlaw-8979	128	36	,	,	PUNCT
taxlaw-8979	128	37	global	global	ADJ
taxlaw-8979	128	38	organizations	organization	NOUN
taxlaw-8979	128	39	such	such	ADJ
taxlaw-8979	128	40	as	as	ADP
taxlaw-8979	128	41	the	the	DET
taxlaw-8979	128	42	organization	organization	NOUN
taxlaw-8979	128	43	for	for	ADP
taxlaw-8979	128	44	economic	economic	ADJ
taxlaw-8979	128	45	cooperation	cooperation	NOUN
taxlaw-8979	128	46	and	and	CCONJ
taxlaw-8979	128	47	development	development	NOUN
taxlaw-8979	128	48	(	(	PUNCT
taxlaw-8979	128	49	“	"	PUNCT
taxlaw-8979	128	50	oecd	oecd	PROPN
taxlaw-8979	128	51	”	"	PUNCT
taxlaw-8979	128	52	)	)	PUNCT
taxlaw-8979	128	53	and	and	CCONJ
taxlaw-8979	128	54	the	the	DET
taxlaw-8979	128	55	financial	financial	ADJ
taxlaw-8979	128	56	action	action	NOUN
taxlaw-8979	128	57	task	task	NOUN
taxlaw-8979	128	58	force	force	NOUN
taxlaw-8979	128	59	(	(	PUNCT
taxlaw-8979	128	60	“	"	PUNCT
taxlaw-8979	128	61	fatf	fatf	X
taxlaw-8979	128	62	”	"	PUNCT
taxlaw-8979	128	63	)	)	PUNCT
taxlaw-8979	128	64	promote	promote	VERB
taxlaw-8979	128	65	the	the	DET
taxlaw-8979	128	66	adoption	adoption	NOUN
taxlaw-8979	128	67	of	of	ADP
taxlaw-8979	128	68	globally	globally	ADV
taxlaw-8979	128	69	negotiated	negotiate	VERB
taxlaw-8979	128	70	rules	rule	NOUN
taxlaw-8979	128	71	that	that	SCONJ
taxlaw-8979	128	72	nations	nation	NOUN
taxlaw-8979	128	73	are	be	AUX
taxlaw-8979	128	74	supposed	suppose	VERB
taxlaw-8979	128	75	to	to	PART
taxlaw-8979	128	76	implement	implement	VERB
taxlaw-8979	128	77	via	via	ADP
taxlaw-8979	128	78	domestic	domestic	ADJ
taxlaw-8979	128	79	law.24	law.24	NOUN
taxlaw-8979	128	80	for	for	ADP
taxlaw-8979	128	81	example	example	NOUN
taxlaw-8979	128	82	,	,	PUNCT
taxlaw-8979	128	83	fatf	fatf	NOUN
taxlaw-8979	128	84	-	-	PUNCT
taxlaw-8979	128	85	recommended	recommend	VERB
taxlaw-8979	128	86	“	"	PUNCT
taxlaw-8979	128	87	know	know	VERB
taxlaw-8979	128	88	your	your	PRON
taxlaw-8979	128	89	customer	customer	NOUN
taxlaw-8979	128	90	”	"	PUNCT
taxlaw-8979	128	91	rules	rule	NOUN
taxlaw-8979	128	92	,	,	PUNCT
taxlaw-8979	128	93	which	which	PRON
taxlaw-8979	128	94	force	force	VERB
taxlaw-8979	128	95	banks	bank	NOUN
taxlaw-8979	128	96	to	to	PART
taxlaw-8979	128	97	ask	ask	VERB
taxlaw-8979	128	98	questions	question	NOUN
taxlaw-8979	128	99	to	to	ADP
taxlaw-8979	128	100	customers	customer	NOUN
taxlaw-8979	128	101	to	to	PART
taxlaw-8979	128	102	discern	discern	VERB
taxlaw-8979	128	103	whether	whether	SCONJ
taxlaw-8979	128	104	deposited	deposit	VERB
taxlaw-8979	128	105	funds	fund	NOUN
taxlaw-8979	128	106	come	come	VERB
taxlaw-8979	128	107	from	from	ADP
taxlaw-8979	128	108	legal	legal	ADJ
taxlaw-8979	128	109	or	or	CCONJ
taxlaw-8979	128	110	non	non	ADJ
taxlaw-8979	128	111	-	-	ADJ
taxlaw-8979	128	112	legal	legal	ADJ
taxlaw-8979	128	113	means	mean	NOUN
taxlaw-8979	128	114	,	,	PUNCT
taxlaw-8979	128	115	are	be	AUX
taxlaw-8979	128	116	implemented	implement	VERB
taxlaw-8979	128	117	by	by	ADP
taxlaw-8979	128	118	the	the	DET
taxlaw-8979	128	119	united	united	PROPN
taxlaw-8979	128	120	states	states	PROPN
taxlaw-8979	128	121	through	through	ADP
taxlaw-8979	128	122	revisions	revision	NOUN
taxlaw-8979	128	123	to	to	ADP
taxlaw-8979	128	124	federal	federal	ADJ
taxlaw-8979	128	125	antimoney	antimoney	NOUN
taxlaw-8979	128	126	laundering	laundering	NOUN
taxlaw-8979	128	127	and	and	CCONJ
taxlaw-8979	128	128	terrorist	terrorist	ADJ
taxlaw-8979	128	129	financing	financing	NOUN
taxlaw-8979	128	130	laws.25	laws.25	NOUN
taxlaw-8979	128	131	tax	tax	NOUN
taxlaw-8979	128	132	havens	haven	NOUN
taxlaw-8979	128	133	are	be	AUX
taxlaw-8979	128	134	also	also	ADV
taxlaw-8979	128	135	connected	connect	VERB
taxlaw-8979	128	136	to	to	ADP
taxlaw-8979	128	137	international	international	ADJ
taxlaw-8979	128	138	law	law	NOUN
taxlaw-8979	128	139	through	through	ADP
taxlaw-8979	128	140	recent	recent	ADJ
taxlaw-8979	128	141	global	global	ADJ
taxlaw-8979	128	142	agreements	agreement	NOUN
taxlaw-8979	128	143	that	that	PRON
taxlaw-8979	128	144	try	try	VERB
taxlaw-8979	128	145	to	to	PART
taxlaw-8979	128	146	inhibit	inhibit	VERB
taxlaw-8979	128	147	tax	tax	NOUN
taxlaw-8979	128	148	haven	haven	NOUN
taxlaw-8979	128	149	usage	usage	NOUN
taxlaw-8979	128	150	(	(	PUNCT
taxlaw-8979	128	151	see	see	VERB
taxlaw-8979	128	152	part	part	NOUN
taxlaw-8979	128	153	iii.b	iii.b	X
taxlaw-8979	128	154	)	)	PUNCT
taxlaw-8979	128	155	.	.	PUNCT
taxlaw-8979	129	1	the	the	DET
taxlaw-8979	129	2	offshore	offshore	ADJ
taxlaw-8979	129	3	world	world	NOUN
taxlaw-8979	129	4	itself	itself	PRON
taxlaw-8979	129	5	is	be	AUX
taxlaw-8979	129	6	managed	manage	VERB
taxlaw-8979	129	7	by	by	ADP
taxlaw-8979	129	8	a	a	DET
taxlaw-8979	129	9	professional	professional	ADJ
taxlaw-8979	129	10	class	class	NOUN
taxlaw-8979	129	11	of	of	ADP
taxlaw-8979	129	12	lawyers	lawyer	NOUN
taxlaw-8979	129	13	,	,	PUNCT
taxlaw-8979	129	14	accountants	accountant	NOUN
taxlaw-8979	129	15	,	,	PUNCT
taxlaw-8979	129	16	financial	financial	ADJ
taxlaw-8979	129	17	advisors	advisor	NOUN
taxlaw-8979	129	18	,	,	PUNCT
taxlaw-8979	129	19	clerks	clerk	NOUN
taxlaw-8979	129	20	,	,	PUNCT
taxlaw-8979	129	21	bookkeepers	bookkeeper	NOUN
taxlaw-8979	129	22	,	,	PUNCT
taxlaw-8979	129	23	and	and	CCONJ
taxlaw-8979	129	24	others	other	NOUN
taxlaw-8979	129	25	who	who	PRON
taxlaw-8979	129	26	work	work	VERB
taxlaw-8979	129	27	within	within	ADP
taxlaw-8979	129	28	tax	tax	NOUN
taxlaw-8979	129	29	haven	haven	NOUN
taxlaw-8979	129	30	law	law	NOUN
taxlaw-8979	129	31	firms	firm	NOUN
taxlaw-8979	129	32	or	or	CCONJ
taxlaw-8979	129	33	offshore	offshore	ADJ
taxlaw-8979	129	34	service	service	NOUN
taxlaw-8979	129	35	providers	provider	NOUN
taxlaw-8979	129	36	.	.	PUNCT
taxlaw-8979	130	1	these	these	DET
taxlaw-8979	130	2	offshore	offshore	ADJ
taxlaw-8979	130	3	service	service	NOUN
taxlaw-8979	130	4	providers	provider	NOUN
taxlaw-8979	130	5	are	be	AUX
taxlaw-8979	130	6	companies	company	NOUN
taxlaw-8979	130	7	that	that	PRON
taxlaw-8979	130	8	provide	provide	VERB
taxlaw-8979	130	9	financial	financial	ADJ
taxlaw-8979	130	10	and	and	CCONJ
taxlaw-8979	130	11	corporate	corporate	ADJ
taxlaw-8979	130	12	services	service	NOUN
taxlaw-8979	130	13	like	like	ADP
taxlaw-8979	130	14	forming	form	VERB
taxlaw-8979	130	15	a	a	DET
taxlaw-8979	130	16	trust	trust	NOUN
taxlaw-8979	130	17	under	under	ADP
taxlaw-8979	130	18	the	the	DET
taxlaw-8979	130	19	laws	law	NOUN
taxlaw-8979	130	20	of	of	ADP
taxlaw-8979	130	21	the	the	DET
taxlaw-8979	130	22	tax	tax	NOUN
taxlaw-8979	130	23	haven.26	haven.26	NOUN
taxlaw-8979	130	24	in	in	ADP
taxlaw-8979	130	25	my	my	PRON
taxlaw-8979	130	26	experience	experience	NOUN
taxlaw-8979	130	27	working	work	VERB
taxlaw-8979	130	28	in	in	ADP
taxlaw-8979	130	29	tax	tax	NOUN
taxlaw-8979	130	30	havens	haven	NOUN
taxlaw-8979	130	31	,	,	PUNCT
taxlaw-8979	130	32	the	the	DET
taxlaw-8979	130	33	majority	majority	NOUN
taxlaw-8979	130	34	of	of	ADP
taxlaw-8979	130	35	citizens	citizen	NOUN
taxlaw-8979	130	36	within	within	ADP
taxlaw-8979	130	37	these	these	DET
taxlaw-8979	130	38	countries	country	NOUN
taxlaw-8979	130	39	normally	normally	ADV
taxlaw-8979	130	40	do	do	AUX
taxlaw-8979	130	41	not	not	PART
taxlaw-8979	130	42	work	work	VERB
taxlaw-8979	130	43	within	within	ADP
taxlaw-8979	130	44	the	the	DET
taxlaw-8979	130	45	financial	financial	ADJ
taxlaw-8979	130	46	industry	industry	NOUN
taxlaw-8979	130	47	.	.	PUNCT
taxlaw-8979	131	1	sometimes	sometimes	ADV
taxlaw-8979	131	2	,	,	PUNCT
taxlaw-8979	131	3	research	research	NOUN
taxlaw-8979	131	4	centers	center	NOUN
taxlaw-8979	131	5	,	,	PUNCT
taxlaw-8979	131	6	such	such	ADJ
taxlaw-8979	131	7	as	as	ADP
taxlaw-8979	131	8	the	the	DET
taxlaw-8979	131	9	university	university	NOUN
taxlaw-8979	131	10	of	of	ADP
taxlaw-8979	131	11	luxembourg	luxembourg	PROPN
taxlaw-8979	131	12	and	and	CCONJ
taxlaw-8979	131	13	the	the	DET
taxlaw-8979	131	14	university	university	NOUN
taxlaw-8979	131	15	of	of	ADP
taxlaw-8979	131	16	west	west	PROPN
taxlaw-8979	131	17	indies	indies	PROPN
taxlaw-8979	131	18	,	,	PUNCT
taxlaw-8979	131	19	are	be	AUX
taxlaw-8979	131	20	situated	situate	VERB
taxlaw-8979	131	21	within	within	ADP
taxlaw-8979	131	22	tax	tax	NOUN
taxlaw-8979	131	23	havens	haven	NOUN
taxlaw-8979	131	24	and	and	CCONJ
taxlaw-8979	131	25	,	,	PUNCT
taxlaw-8979	131	26	at	at	ADP
taxlaw-8979	131	27	times	time	NOUN
taxlaw-8979	131	28	,	,	PUNCT
taxlaw-8979	131	29	train	train	NOUN
taxlaw-8979	131	30	workers	worker	NOUN
taxlaw-8979	131	31	for	for	ADP
taxlaw-8979	131	32	jobs	job	NOUN
taxlaw-8979	131	33	within	within	ADP
taxlaw-8979	131	34	the	the	DET
taxlaw-8979	131	35	tax	tax	NOUN
taxlaw-8979	131	36	haven	haven	PROPN
taxlaw-8979	131	37	’s	’s	PART
taxlaw-8979	131	38	financial	financial	ADJ
taxlaw-8979	131	39	industry.27	industry.27	NOUN
taxlaw-8979	131	40	with	with	ADP
taxlaw-8979	131	41	respect	respect	NOUN
taxlaw-8979	131	42	to	to	ADP
taxlaw-8979	131	43	inequality	inequality	NOUN
taxlaw-8979	131	44	,	,	PUNCT
taxlaw-8979	131	45	the	the	DET
taxlaw-8979	131	46	primary	primary	ADJ
taxlaw-8979	131	47	concern	concern	NOUN
taxlaw-8979	131	48	for	for	ADP
taxlaw-8979	131	49	many	many	ADJ
taxlaw-8979	131	50	countries	country	NOUN
taxlaw-8979	131	51	is	be	AUX
taxlaw-8979	131	52	that	that	SCONJ
taxlaw-8979	131	53	middleclass	middleclass	NOUN
taxlaw-8979	131	54	incomes	income	NOUN
taxlaw-8979	131	55	have	have	AUX
taxlaw-8979	131	56	stagnated	stagnate	VERB
taxlaw-8979	131	57	or	or	CCONJ
taxlaw-8979	131	58	grown	grow	VERB
taxlaw-8979	131	59	very	very	ADV
taxlaw-8979	131	60	little	little	ADV
taxlaw-8979	131	61	over	over	ADP
taxlaw-8979	131	62	the	the	DET
taxlaw-8979	131	63	last	last	ADJ
taxlaw-8979	131	64	generation	generation	NOUN
taxlaw-8979	131	65	,	,	PUNCT
taxlaw-8979	131	66	whereas	whereas	SCONJ
taxlaw-8979	131	67	incomes	income	NOUN
taxlaw-8979	131	68	mcjx	mcjx	VERB
taxlaw-8979	131	69	]	]	X
taxlaw-8979	131	70	;	;	PUNCT
taxlaw-8979	131	71	g20	g20	NOUN
taxlaw-8979	131	72	,	,	PUNCT
taxlaw-8979	131	73	declaration	declaration	NOUN
taxlaw-8979	131	74	on	on	ADP
taxlaw-8979	131	75	strengthening	strengthen	VERB
taxlaw-8979	131	76	the	the	DET
taxlaw-8979	131	77	financial	financial	ADJ
taxlaw-8979	131	78	system	system	NOUN
taxlaw-8979	131	79	(	(	PUNCT
taxlaw-8979	131	80	2009	2009	NUM
taxlaw-8979	131	81	)	)	PUNCT
taxlaw-8979	131	82	,	,	PUNCT
taxlaw-8979	132	1	https://www.treasury.gov/resource-center/international/g7g20/documents/london%20	https://www.treasury.gov/resource-center/international/g7g20/documents/london%20	PROPN
taxlaw-8979	132	2	april%202009%20fin_deps_fin_reg_annex_020409_-_1615_final.pdf	april%202009%20fin_deps_fin_reg_annex_020409_-_1615_final.pdf	PROPN
taxlaw-8979	133	1	[	[	X
taxlaw-8979	133	2	https://perma.cc/cvp8-cvnz	https://perma.cc/cvp8-cvnz	PROPN
taxlaw-8979	133	3	]	]	PUNCT
taxlaw-8979	133	4	.	.	PUNCT
taxlaw-8979	134	1	23	23	NUM
taxlaw-8979	134	2	see	see	VERB
taxlaw-8979	134	3	chris	chris	PROPN
taxlaw-8979	134	4	william	william	PROPN
taxlaw-8979	134	5	sanchirico	sanchirico	PROPN
taxlaw-8979	134	6	,	,	PUNCT
taxlaw-8979	134	7	the	the	DET
taxlaw-8979	134	8	u.s	u.s	PROPN
taxlaw-8979	134	9	.	.	PROPN
taxlaw-8979	134	10	’s	’s	PART
taxlaw-8979	134	11	hidden	hide	VERB
taxlaw-8979	134	12	export	export	NOUN
taxlaw-8979	134	13	subsidy	subsidy	NOUN
taxlaw-8979	134	14	,	,	PUNCT
taxlaw-8979	134	15	the	the	DET
taxlaw-8979	134	16	hill	hill	NOUN
taxlaw-8979	134	17	(	(	PUNCT
taxlaw-8979	134	18	jan	jan	PROPN
taxlaw-8979	134	19	.	.	PROPN
taxlaw-8979	134	20	22	22	NUM
taxlaw-8979	134	21	,	,	PUNCT
taxlaw-8979	134	22	2020	2020	NUM
taxlaw-8979	134	23	)	)	PUNCT
taxlaw-8979	134	24	,	,	PUNCT
taxlaw-8979	134	25	https://thehill.com/opinion/finance/479293-the-uss-hidden-export-subsidy	https://thehill.com/opinion/finance/479293-the-uss-hidden-export-subsidy	PROPN
taxlaw-8979	135	1	[	[	X
taxlaw-8979	135	2	https://perma.cc/t6u8-c33n	https://perma.cc/t6u8-c33n	X
taxlaw-8979	135	3	]	]	X
taxlaw-8979	135	4	(	(	PUNCT
taxlaw-8979	135	5	discussing	discuss	VERB
taxlaw-8979	135	6	how	how	SCONJ
taxlaw-8979	135	7	u.s	u.s	PROPN
taxlaw-8979	135	8	.	.	PROPN
taxlaw-8979	135	9	minimum	minimum	ADJ
taxlaw-8979	135	10	taxes	taxis	NOUN
taxlaw-8979	135	11	allow	allow	VERB
taxlaw-8979	135	12	u.s	u.s	PROPN
taxlaw-8979	135	13	.	.	PROPN
taxlaw-8979	135	14	exporters	exporter	NOUN
taxlaw-8979	135	15	to	to	PART
taxlaw-8979	135	16	reduce	reduce	VERB
taxlaw-8979	135	17	foreign	foreign	ADJ
taxlaw-8979	135	18	tax	tax	NOUN
taxlaw-8979	135	19	liabilities	liability	NOUN
taxlaw-8979	135	20	)	)	PUNCT
taxlaw-8979	135	21	.	.	PUNCT
taxlaw-8979	136	1	another	another	DET
taxlaw-8979	136	2	example	example	NOUN
taxlaw-8979	136	3	would	would	AUX
taxlaw-8979	136	4	be	be	AUX
taxlaw-8979	136	5	canadian	canadian	ADJ
taxlaw-8979	136	6	tax	tax	NOUN
taxlaw-8979	136	7	laws	law	NOUN
taxlaw-8979	136	8	that	that	PRON
taxlaw-8979	136	9	permit	permit	VERB
taxlaw-8979	136	10	a	a	DET
taxlaw-8979	136	11	“	"	PUNCT
taxlaw-8979	136	12	double	double	ADJ
taxlaw-8979	136	13	-	-	PUNCT
taxlaw-8979	136	14	dip	dip	NOUN
taxlaw-8979	136	15	”	"	PUNCT
taxlaw-8979	136	16	loan	loan	NOUN
taxlaw-8979	136	17	whereby	whereby	SCONJ
taxlaw-8979	136	18	one	one	NUM
taxlaw-8979	136	19	loan	loan	NOUN
taxlaw-8979	136	20	can	can	AUX
taxlaw-8979	136	21	generate	generate	VERB
taxlaw-8979	136	22	two	two	NUM
taxlaw-8979	136	23	interest	interest	NOUN
taxlaw-8979	136	24	deductions	deduction	NOUN
taxlaw-8979	136	25	when	when	SCONJ
taxlaw-8979	136	26	a	a	DET
taxlaw-8979	136	27	company	company	NOUN
taxlaw-8979	136	28	places	place	VERB
taxlaw-8979	136	29	a	a	DET
taxlaw-8979	136	30	related	related	ADJ
taxlaw-8979	136	31	corporation	corporation	NOUN
taxlaw-8979	136	32	in	in	ADP
taxlaw-8979	136	33	a	a	DET
taxlaw-8979	136	34	tax	tax	NOUN
taxlaw-8979	136	35	haven	haven	NOUN
taxlaw-8979	136	36	.	.	PUNCT
taxlaw-8979	137	1	see	see	VERB
taxlaw-8979	137	2	income	income	NOUN
taxlaw-8979	137	3	tax	tax	PROPN
taxlaw-8979	137	4	act	act	NOUN
taxlaw-8979	137	5	r.s.c	r.s.c	ADJ
taxlaw-8979	137	6	.	.	PUNCT
taxlaw-8979	138	1	1985	1985	NUM
taxlaw-8979	138	2	,	,	PUNCT
taxlaw-8979	138	3	c.	c.	PROPN
taxlaw-8979	138	4	1	1	NUM
taxlaw-8979	138	5	,	,	PUNCT
taxlaw-8979	138	6	s.	s.	PROPN
taxlaw-8979	138	7	95(1)(a	95(1)(a	NUM
taxlaw-8979	138	8	)	)	PUNCT
taxlaw-8979	138	9	(	(	PUNCT
taxlaw-8979	138	10	can	can	AUX
taxlaw-8979	138	11	.	.	PUNCT
taxlaw-8979	138	12	)	)	PUNCT
taxlaw-8979	138	13	.	.	PUNCT
taxlaw-8979	139	1	24	24	NUM
taxlaw-8979	139	2	see	see	VERB
taxlaw-8979	139	3	fin	fin	NOUN
taxlaw-8979	139	4	.	.	PUNCT
taxlaw-8979	140	1	action	action	NOUN
taxlaw-8979	140	2	task	task	PROPN
taxlaw-8979	140	3	force	force	NOUN
taxlaw-8979	140	4	,	,	PUNCT
taxlaw-8979	140	5	international	international	ADJ
taxlaw-8979	140	6	standards	standard	NOUN
taxlaw-8979	140	7	on	on	ADP
taxlaw-8979	140	8	combating	combat	VERB
taxlaw-8979	140	9	money	money	NOUN
taxlaw-8979	140	10	laundering	laundering	NOUN
taxlaw-8979	140	11	and	and	CCONJ
taxlaw-8979	140	12	the	the	DET
taxlaw-8979	140	13	financing	financing	NOUN
taxlaw-8979	140	14	of	of	ADP
taxlaw-8979	140	15	terrorism	terrorism	NOUN
taxlaw-8979	140	16	&	&	CCONJ
taxlaw-8979	140	17	proliferation	proliferation	NOUN
taxlaw-8979	140	18	(	(	PUNCT
taxlaw-8979	140	19	2012	2012	NUM
taxlaw-8979	140	20	)	)	PUNCT
taxlaw-8979	140	21	,	,	PUNCT
taxlaw-8979	140	22	https://www.fatfgafi.org/media/fatf/documents/recommendations/pdfs/fatf%20recommendations%202012.pdf	https://www.fatfgafi.org/media/fatf/documents/recommendations/pdfs/fatf%20recommendations%202012.pdf	X
taxlaw-8979	141	1	[	[	X
taxlaw-8979	141	2	https://perma.cc/f87l-resy	https://perma.cc/f87l-resy	PROPN
taxlaw-8979	141	3	]	]	X
taxlaw-8979	141	4	.	.	PUNCT
taxlaw-8979	142	1	25	25	NUM
taxlaw-8979	142	2	see	see	VERB
taxlaw-8979	142	3	31	31	NUM
taxlaw-8979	142	4	c.f.r	c.f.r	NOUN
taxlaw-8979	142	5	.	.	PUNCT
taxlaw-8979	143	1	§	§	PROPN
taxlaw-8979	143	2	§	§	PROPN
taxlaw-8979	143	3	1010	1010	NUM
taxlaw-8979	143	4	,	,	PUNCT
taxlaw-8979	143	5	1020	1020	NUM
taxlaw-8979	143	6	,	,	PUNCT
taxlaw-8979	143	7	1023	1023	NUM
taxlaw-8979	143	8	,	,	PUNCT
taxlaw-8979	143	9	1024	1024	NUM
taxlaw-8979	143	10	,	,	PUNCT
taxlaw-8979	143	11	1026	1026	NUM
taxlaw-8979	143	12	(	(	PUNCT
taxlaw-8979	143	13	2021	2021	NUM
taxlaw-8979	143	14	)	)	PUNCT
taxlaw-8979	143	15	.	.	PUNCT
taxlaw-8979	144	1	for	for	ADP
taxlaw-8979	144	2	discussion	discussion	NOUN
taxlaw-8979	144	3	,	,	PUNCT
taxlaw-8979	144	4	see	see	VERB
taxlaw-8979	144	5	richard	richard	PROPN
taxlaw-8979	144	6	gordon	gordon	PROPN
taxlaw-8979	144	7	&	&	CCONJ
taxlaw-8979	144	8	andrew	andrew	PROPN
taxlaw-8979	144	9	p.	p.	PROPN
taxlaw-8979	144	10	morriss	morriss	PROPN
taxlaw-8979	144	11	,	,	PUNCT
taxlaw-8979	144	12	moving	move	VERB
taxlaw-8979	144	13	money	money	NOUN
taxlaw-8979	144	14	:	:	PUNCT
taxlaw-8979	144	15	international	international	ADJ
taxlaw-8979	144	16	financial	financial	ADJ
taxlaw-8979	144	17	flows	flow	NOUN
taxlaw-8979	144	18	,	,	PUNCT
taxlaw-8979	144	19	taxes	taxis	NOUN
taxlaw-8979	144	20	and	and	CCONJ
taxlaw-8979	144	21	money	money	NOUN
taxlaw-8979	144	22	laundering	laundering	NOUN
taxlaw-8979	144	23	,	,	PUNCT
taxlaw-8979	144	24	37	37	NUM
taxlaw-8979	144	25	hastings	hasting	NOUN
taxlaw-8979	144	26	int’l	int’l	NUM
taxlaw-8979	144	27	&	&	CCONJ
taxlaw-8979	144	28	comp	comp	PROPN
taxlaw-8979	144	29	.	.	PUNCT
taxlaw-8979	145	1	l.	l.	PROPN
taxlaw-8979	145	2	rev	rev	PROPN
taxlaw-8979	145	3	.	.	PROPN
taxlaw-8979	145	4	1	1	NUM
taxlaw-8979	145	5	(	(	PUNCT
taxlaw-8979	145	6	2014	2014	NUM
taxlaw-8979	145	7	)	)	PUNCT
taxlaw-8979	145	8	.	.	PUNCT
taxlaw-8979	146	1	26	26	NUM
taxlaw-8979	146	2	see	see	VERB
taxlaw-8979	146	3	nicholas	nicholas	PROPN
taxlaw-8979	146	4	shaxson	shaxson	PROPN
taxlaw-8979	146	5	,	,	PUNCT
taxlaw-8979	146	6	treasure	treasure	NOUN
taxlaw-8979	146	7	islands	island	NOUN
taxlaw-8979	146	8	:	:	PUNCT
taxlaw-8979	146	9	tax	tax	NOUN
taxlaw-8979	146	10	havens	haven	NOUN
taxlaw-8979	146	11	and	and	CCONJ
taxlaw-8979	146	12	the	the	DET
taxlaw-8979	146	13	men	man	NOUN
taxlaw-8979	146	14	who	who	PRON
taxlaw-8979	146	15	stole	steal	VERB
taxlaw-8979	146	16	the	the	DET
taxlaw-8979	146	17	world	world	NOUN
taxlaw-8979	146	18	(	(	PUNCT
taxlaw-8979	146	19	2011	2011	NUM
taxlaw-8979	146	20	)	)	PUNCT
taxlaw-8979	146	21	(	(	PUNCT
taxlaw-8979	146	22	providing	provide	VERB
taxlaw-8979	146	23	interviews	interview	NOUN
taxlaw-8979	146	24	with	with	ADP
taxlaw-8979	146	25	workers	worker	NOUN
taxlaw-8979	146	26	who	who	PRON
taxlaw-8979	146	27	toil	toil	VERB
taxlaw-8979	146	28	in	in	ADP
taxlaw-8979	146	29	offshore	offshore	ADJ
taxlaw-8979	146	30	world	world	NOUN
taxlaw-8979	146	31	)	)	PUNCT
taxlaw-8979	146	32	;	;	PUNCT
taxlaw-8979	146	33	cockfield	cockfield	NOUN
taxlaw-8979	146	34	,	,	PUNCT
taxlaw-8979	146	35	big	big	ADJ
taxlaw-8979	146	36	data	datum	NOUN
taxlaw-8979	146	37	,	,	PUNCT
taxlaw-8979	146	38	supra	supra	PROPN
taxlaw-8979	146	39	note	note	NOUN
taxlaw-8979	146	40	2	2	NUM
taxlaw-8979	146	41	,	,	PUNCT
taxlaw-8979	146	42	at	at	ADP
taxlaw-8979	146	43	519	519	NUM
taxlaw-8979	146	44	-	-	SYM
taxlaw-8979	146	45	522	522	NUM
taxlaw-8979	146	46	(	(	PUNCT
taxlaw-8979	146	47	discussing	discuss	VERB
taxlaw-8979	146	48	revelations	revelation	NOUN
taxlaw-8979	146	49	from	from	ADP
taxlaw-8979	146	50	leaks	leak	NOUN
taxlaw-8979	146	51	concerning	concern	VERB
taxlaw-8979	146	52	offshore	offshore	ADJ
taxlaw-8979	146	53	workers	worker	NOUN
taxlaw-8979	146	54	and	and	CCONJ
taxlaw-8979	146	55	customer	customer	NOUN
taxlaw-8979	146	56	communications	communication	NOUN
taxlaw-8979	146	57	)	)	PUNCT
taxlaw-8979	146	58	.	.	PUNCT
taxlaw-8979	147	1	27	27	NUM
taxlaw-8979	147	2	the	the	DET
taxlaw-8979	147	3	main	main	ADJ
taxlaw-8979	147	4	campus	campus	NOUN
taxlaw-8979	147	5	for	for	ADP
taxlaw-8979	147	6	the	the	DET
taxlaw-8979	147	7	university	university	PROPN
taxlaw-8979	147	8	of	of	ADP
taxlaw-8979	147	9	west	west	PROPN
taxlaw-8979	147	10	indies	indies	PROPN
taxlaw-8979	147	11	is	be	AUX
taxlaw-8979	147	12	located	locate	VERB
taxlaw-8979	147	13	in	in	ADP
taxlaw-8979	147	14	cave	cave	PROPN
taxlaw-8979	147	15	hill	hill	PROPN
taxlaw-8979	147	16	,	,	PUNCT
taxlaw-8979	147	17	barbados	barbado	NOUN
taxlaw-8979	147	18	and	and	CCONJ
taxlaw-8979	147	19	educates	educate	VERB
taxlaw-8979	147	20	students	student	NOUN
taxlaw-8979	147	21	in	in	ADP
taxlaw-8979	147	22	law	law	NOUN
taxlaw-8979	147	23	,	,	PUNCT
taxlaw-8979	147	24	accounting	accounting	NOUN
taxlaw-8979	147	25	,	,	PUNCT
taxlaw-8979	147	26	and	and	CCONJ
taxlaw-8979	147	27	finance	finance	NOUN
taxlaw-8979	147	28	.	.	PUNCT
taxlaw-8979	148	1	many	many	ADJ
taxlaw-8979	148	2	graduates	graduate	NOUN
taxlaw-8979	148	3	work	work	VERB
taxlaw-8979	148	4	within	within	ADP
taxlaw-8979	148	5	the	the	DET
taxlaw-8979	148	6	offshore	offshore	ADJ
taxlaw-8979	148	7	financial	financial	ADJ
taxlaw-8979	148	8	industry	industry	NOUN
taxlaw-8979	148	9	.	.	PUNCT
taxlaw-8979	149	1	for	for	ADP
taxlaw-8979	149	2	a	a	DET
taxlaw-8979	149	3	discussion	discussion	NOUN
taxlaw-8979	149	4	concerning	concern	VERB
taxlaw-8979	149	5	how	how	SCONJ
taxlaw-8979	149	6	developed	develop	VERB
taxlaw-8979	149	7	countries	country	NOUN
taxlaw-8979	149	8	appear	appear	VERB
taxlaw-8979	149	9	to	to	PART
taxlaw-8979	149	10	focus	focus	VERB
taxlaw-8979	149	11	sanctions	sanction	NOUN
taxlaw-8979	149	12	on	on	ADP
taxlaw-8979	149	13	more	more	ADV
taxlaw-8979	149	14	vulnerable	vulnerable	ADJ
taxlaw-8979	149	15	black	black	ADJ
taxlaw-8979	149	16	-	-	PUNCT
taxlaw-8979	149	17	majority	majority	NOUN
taxlaw-8979	149	18	tax	tax	NOUN
taxlaw-8979	149	19	havens	haven	NOUN
taxlaw-8979	149	20	while	while	SCONJ
taxlaw-8979	149	21	not	not	PART
taxlaw-8979	149	22	sanctioning	sanction	VERB
taxlaw-8979	149	23	more	more	ADV
taxlaw-8979	149	24	mature	mature	ADJ
taxlaw-8979	149	25	european	european	ADJ
taxlaw-8979	149	26	tax	tax	NOUN
taxlaw-8979	149	27	havens	haven	NOUN
taxlaw-8979	149	28	like	like	ADP
taxlaw-8979	149	29	switzerland	switzerland	PROPN
taxlaw-8979	149	30	,	,	PUNCT
taxlaw-8979	149	31	see	see	VERB
taxlaw-8979	149	32	steven	steven	PROPN
taxlaw-8979	149	33	dean	dean	PROPN
taxlaw-8979	149	34	&	&	CCONJ
taxlaw-8979	149	35	attiva	attiva	PROPN
taxlaw-8979	149	36	waris	waris	PROPN
taxlaw-8979	149	37	,	,	PUNCT
taxlaw-8979	149	38	ten	ten	NUM
taxlaw-8979	149	39	truths	truth	NOUN
taxlaw-8979	149	40	about	about	ADP
taxlaw-8979	149	41	tax	tax	NOUN
taxlaw-8979	149	42	havens	haven	NOUN
taxlaw-8979	149	43	:	:	PUNCT
taxlaw-8979	149	44	inclusion	inclusion	NOUN
taxlaw-8979	149	45	and	and	CCONJ
taxlaw-8979	149	46	the	the	DET
taxlaw-8979	149	47	‘	'	PUNCT
taxlaw-8979	149	48	liberia	liberia	ADJ
taxlaw-8979	149	49	’	'	PUNCT
taxlaw-8979	149	50	problem	problem	NOUN
taxlaw-8979	149	51	,	,	PUNCT
taxlaw-8979	149	52	70	70	NUM
taxlaw-8979	149	53	emory	emory	PROPN
taxlaw-8979	149	54	l.j	l.j	PROPN
taxlaw-8979	149	55	.	.	PROPN
taxlaw-8979	149	56	1657	1657	NUM
taxlaw-8979	149	57	(	(	PUNCT
taxlaw-8979	149	58	2021	2021	NUM
taxlaw-8979	149	59	)	)	PUNCT
taxlaw-8979	149	60	(	(	PUNCT
taxlaw-8979	149	61	claiming	claim	VERB
taxlaw-8979	149	62	international	international	ADJ
taxlaw-8979	149	63	tax	tax	NOUN
taxlaw-8979	149	64	policy	policy	NOUN
taxlaw-8979	149	65	reforms	reform	NOUN
taxlaw-8979	149	66	must	must	AUX
taxlaw-8979	149	67	become	become	VERB
taxlaw-8979	149	68	more	more	ADV
taxlaw-8979	149	69	inclusive	inclusive	ADJ
taxlaw-8979	149	70	of	of	ADP
taxlaw-8979	149	71	needs	need	NOUN
taxlaw-8979	149	72	of	of	ADP
taxlaw-8979	149	73	traditionally	traditionally	ADV
taxlaw-8979	149	74	downplayed	downplay	VERB
taxlaw-8979	149	75	interests	interest	NOUN
taxlaw-8979	149	76	of	of	ADP
taxlaw-8979	149	77	certain	certain	ADJ
taxlaw-8979	149	78	tax	tax	NOUN
taxlaw-8979	149	79	havens	haven	NOUN
taxlaw-8979	149	80	)	)	PUNCT
taxlaw-8979	149	81	.	.	PUNCT
taxlaw-8979	150	1	2021	2021	NUM
taxlaw-8979	150	2	]	]	PUNCT
taxlaw-8979	150	3	secrets	secret	NOUN
taxlaw-8979	150	4	of	of	ADP
taxlaw-8979	150	5	the	the	DET
taxlaw-8979	150	6	panama	panama	PROPN
taxlaw-8979	150	7	papers	paper	NOUN
taxlaw-8979	150	8	51	51	NUM
taxlaw-8979	150	9	within	within	ADP
taxlaw-8979	150	10	the	the	DET
taxlaw-8979	150	11	top	top	ADJ
taxlaw-8979	150	12	10	10	NUM
taxlaw-8979	150	13	%	%	NOUN
taxlaw-8979	150	14	have	have	VERB
taxlaw-8979	150	15	increased.28	increased.28	NOUN
taxlaw-8979	150	16	in	in	ADP
taxlaw-8979	150	17	turn	turn	NOUN
taxlaw-8979	150	18	,	,	PUNCT
taxlaw-8979	150	19	income	income	NOUN
taxlaw-8979	150	20	inequality	inequality	NOUN
taxlaw-8979	150	21	encourages	encourage	VERB
taxlaw-8979	150	22	unhealthy	unhealthy	ADJ
taxlaw-8979	150	23	forms	form	NOUN
taxlaw-8979	150	24	of	of	ADP
taxlaw-8979	150	25	populism	populism	NOUN
taxlaw-8979	150	26	,	,	PUNCT
taxlaw-8979	150	27	nationalism	nationalism	NOUN
taxlaw-8979	150	28	,	,	PUNCT
taxlaw-8979	150	29	nativism	nativism	NOUN
taxlaw-8979	150	30	,	,	PUNCT
taxlaw-8979	150	31	and	and	CCONJ
taxlaw-8979	150	32	anti	anti	ADJ
taxlaw-8979	150	33	-	-	ADJ
taxlaw-8979	150	34	immigrant	immigrant	ADJ
taxlaw-8979	150	35	sentiment.29	sentiment.29	NOUN
taxlaw-8979	150	36	over	over	ADP
taxlaw-8979	150	37	the	the	DET
taxlaw-8979	150	38	past	past	ADJ
taxlaw-8979	150	39	fifty	fifty	NUM
taxlaw-8979	150	40	years	year	NOUN
taxlaw-8979	150	41	,	,	PUNCT
taxlaw-8979	150	42	and	and	CCONJ
taxlaw-8979	150	43	particularly	particularly	ADV
taxlaw-8979	150	44	since	since	SCONJ
taxlaw-8979	150	45	2000	2000	NUM
taxlaw-8979	150	46	,	,	PUNCT
taxlaw-8979	150	47	u.s	u.s	PROPN
taxlaw-8979	150	48	.	.	PROPN
taxlaw-8979	150	49	incomes	income	NOUN
taxlaw-8979	150	50	in	in	ADP
taxlaw-8979	150	51	the	the	DET
taxlaw-8979	150	52	top	top	ADJ
taxlaw-8979	150	53	10%—and	10%—and	NUM
taxlaw-8979	150	54	especially	especially	ADV
taxlaw-8979	150	55	the	the	DET
taxlaw-8979	150	56	top	top	ADJ
taxlaw-8979	150	57	1%—have	1%—have	NUM
taxlaw-8979	150	58	increased	increase	VERB
taxlaw-8979	150	59	significantly	significantly	ADV
taxlaw-8979	150	60	while	while	SCONJ
taxlaw-8979	150	61	middle	middle	ADJ
taxlaw-8979	150	62	-	-	PUNCT
taxlaw-8979	150	63	class	class	NOUN
taxlaw-8979	150	64	incomes	income	NOUN
taxlaw-8979	150	65	have	have	AUX
taxlaw-8979	150	66	enjoyed	enjoy	VERB
taxlaw-8979	150	67	less	less	ADJ
taxlaw-8979	150	68	growth.30	growth.30	NOUN
taxlaw-8979	150	69	why	why	SCONJ
taxlaw-8979	150	70	is	be	AUX
taxlaw-8979	150	71	income	income	NOUN
taxlaw-8979	150	72	inequality	inequality	NOUN
taxlaw-8979	150	73	growing	grow	VERB
taxlaw-8979	150	74	?	?	PUNCT
taxlaw-8979	151	1	piketty	piketty	NOUN
taxlaw-8979	151	2	suggests	suggest	VERB
taxlaw-8979	151	3	that	that	SCONJ
taxlaw-8979	151	4	,	,	PUNCT
taxlaw-8979	151	5	within	within	ADP
taxlaw-8979	151	6	liberal	liberal	ADJ
taxlaw-8979	151	7	democracies	democracy	NOUN
taxlaw-8979	151	8	,	,	PUNCT
taxlaw-8979	151	9	over	over	ADP
taxlaw-8979	151	10	time	time	NOUN
taxlaw-8979	151	11	the	the	DET
taxlaw-8979	151	12	investor	investor	NOUN
taxlaw-8979	151	13	class	class	NOUN
taxlaw-8979	151	14	enjoys	enjoy	VERB
taxlaw-8979	151	15	higher	high	ADJ
taxlaw-8979	151	16	returns	return	NOUN
taxlaw-8979	151	17	on	on	ADP
taxlaw-8979	151	18	their	their	PRON
taxlaw-8979	151	19	investments	investment	NOUN
taxlaw-8979	151	20	compared	compare	VERB
taxlaw-8979	151	21	to	to	ADP
taxlaw-8979	151	22	the	the	DET
taxlaw-8979	151	23	return	return	NOUN
taxlaw-8979	151	24	enjoyed	enjoy	VERB
taxlaw-8979	151	25	by	by	ADP
taxlaw-8979	151	26	workers	worker	NOUN
taxlaw-8979	151	27	through	through	ADP
taxlaw-8979	151	28	their	their	PRON
taxlaw-8979	151	29	wages	wage	NOUN
taxlaw-8979	151	30	,	,	PUNCT
taxlaw-8979	151	31	resulting	result	VERB
taxlaw-8979	151	32	in	in	ADP
taxlaw-8979	151	33	widening	widen	VERB
taxlaw-8979	151	34	income	income	NOUN
taxlaw-8979	151	35	inequality.31	inequality.31	NOUN
taxlaw-8979	151	36	for	for	ADP
taxlaw-8979	151	37	instance	instance	NOUN
taxlaw-8979	151	38	,	,	PUNCT
taxlaw-8979	151	39	while	while	SCONJ
taxlaw-8979	151	40	the	the	DET
taxlaw-8979	151	41	shock	shock	NOUN
taxlaw-8979	151	42	of	of	ADP
taxlaw-8979	151	43	world	world	PROPN
taxlaw-8979	151	44	war	war	PROPN
taxlaw-8979	151	45	ii	ii	PROPN
taxlaw-8979	151	46	flattened	flatten	VERB
taxlaw-8979	151	47	u.s	u.s	PROPN
taxlaw-8979	151	48	.	.	PROPN
taxlaw-8979	151	49	incomes	income	NOUN
taxlaw-8979	151	50	and	and	CCONJ
taxlaw-8979	151	51	reduced	reduced	ADJ
taxlaw-8979	151	52	income	income	NOUN
taxlaw-8979	151	53	inequality	inequality	NOUN
taxlaw-8979	151	54	,	,	PUNCT
taxlaw-8979	151	55	inequality	inequality	NOUN
taxlaw-8979	151	56	has	have	AUX
taxlaw-8979	151	57	risen	rise	VERB
taxlaw-8979	151	58	significantly	significantly	ADV
taxlaw-8979	151	59	since	since	SCONJ
taxlaw-8979	151	60	the	the	DET
taxlaw-8979	151	61	1970s.32	1970s.32	PROPN
taxlaw-8979	151	62	piketty	piketty	PROPN
taxlaw-8979	151	63	’s	’s	PART
taxlaw-8979	151	64	theory	theory	NOUN
taxlaw-8979	151	65	is	be	AUX
taxlaw-8979	151	66	bolstered	bolster	VERB
taxlaw-8979	151	67	with	with	ADP
taxlaw-8979	151	68	respect	respect	NOUN
taxlaw-8979	151	69	to	to	ADP
taxlaw-8979	151	70	studies	study	NOUN
taxlaw-8979	151	71	that	that	PRON
taxlaw-8979	151	72	measure	measure	VERB
taxlaw-8979	151	73	wealth	wealth	NOUN
taxlaw-8979	151	74	inequality	inequality	NOUN
taxlaw-8979	151	75	.	.	PUNCT
taxlaw-8979	152	1	wealth	wealth	NOUN
taxlaw-8979	152	2	inequality	inequality	NOUN
taxlaw-8979	152	3	measures	measure	VERB
taxlaw-8979	152	4	the	the	DET
taxlaw-8979	152	5	differences	difference	NOUN
taxlaw-8979	152	6	between	between	ADP
taxlaw-8979	152	7	total	total	ADJ
taxlaw-8979	152	8	assets	asset	NOUN
taxlaw-8979	152	9	owned	own	VERB
taxlaw-8979	152	10	by	by	ADP
taxlaw-8979	152	11	different	different	ADJ
taxlaw-8979	152	12	individuals	individual	NOUN
taxlaw-8979	152	13	.	.	PUNCT
taxlaw-8979	153	1	the	the	DET
taxlaw-8979	153	2	netherlands	netherlands	PROPN
taxlaw-8979	153	3	,	,	PUNCT
taxlaw-8979	153	4	for	for	ADP
taxlaw-8979	153	5	instance	instance	NOUN
taxlaw-8979	153	6	,	,	PUNCT
taxlaw-8979	153	7	has	have	VERB
taxlaw-8979	153	8	the	the	DET
taxlaw-8979	153	9	highest	high	ADJ
taxlaw-8979	153	10	wealth	wealth	NOUN
taxlaw-8979	153	11	inequality	inequality	NOUN
taxlaw-8979	153	12	in	in	ADP
taxlaw-8979	153	13	the	the	DET
taxlaw-8979	153	14	world	world	NOUN
taxlaw-8979	153	15	,	,	PUNCT
taxlaw-8979	153	16	which	which	PRON
taxlaw-8979	153	17	may	may	AUX
taxlaw-8979	153	18	be	be	AUX
taxlaw-8979	153	19	attributable	attributable	ADJ
taxlaw-8979	153	20	to	to	ADP
taxlaw-8979	153	21	the	the	DET
taxlaw-8979	153	22	fact	fact	NOUN
taxlaw-8979	153	23	that	that	SCONJ
taxlaw-8979	153	24	it	it	PRON
taxlaw-8979	153	25	is	be	AUX
taxlaw-8979	153	26	one	one	NUM
taxlaw-8979	153	27	of	of	ADP
taxlaw-8979	153	28	the	the	DET
taxlaw-8979	153	29	oldest	old	ADJ
taxlaw-8979	153	30	liberal	liberal	ADJ
taxlaw-8979	153	31	capitalist	capitalist	ADJ
taxlaw-8979	153	32	societies	society	NOUN
taxlaw-8979	153	33	that	that	PRON
taxlaw-8979	153	34	has	have	AUX
taxlaw-8979	153	35	enabled	enable	VERB
taxlaw-8979	153	36	the	the	DET
taxlaw-8979	153	37	investor	investor	NOUN
taxlaw-8979	153	38	class	class	NOUN
taxlaw-8979	153	39	to	to	PART
taxlaw-8979	153	40	grow	grow	VERB
taxlaw-8979	153	41	relatively	relatively	ADV
taxlaw-8979	153	42	larger	large	ADJ
taxlaw-8979	153	43	than	than	ADP
taxlaw-8979	153	44	individuals	individual	NOUN
taxlaw-8979	153	45	who	who	PRON
taxlaw-8979	153	46	derive	derive	VERB
taxlaw-8979	153	47	their	their	PRON
taxlaw-8979	153	48	returns	return	NOUN
taxlaw-8979	153	49	mainly	mainly	ADV
taxlaw-8979	153	50	through	through	ADP
taxlaw-8979	153	51	wages.33	wages.33	ADJ
taxlaw-8979	153	52	the	the	DET
taxlaw-8979	153	53	dutch	dutch	PROPN
taxlaw-8979	153	54	example	example	NOUN
taxlaw-8979	153	55	,	,	PUNCT
taxlaw-8979	153	56	however	however	ADV
taxlaw-8979	153	57	,	,	PUNCT
taxlaw-8979	153	58	also	also	ADV
taxlaw-8979	153	59	demonstrates	demonstrate	VERB
taxlaw-8979	153	60	how	how	SCONJ
taxlaw-8979	153	61	tax	tax	NOUN
taxlaw-8979	153	62	policy	policy	NOUN
taxlaw-8979	153	63	can	can	AUX
taxlaw-8979	153	64	effectively	effectively	ADV
taxlaw-8979	153	65	address	address	VERB
taxlaw-8979	153	66	inequality	inequality	NOUN
taxlaw-8979	153	67	in	in	ADP
taxlaw-8979	153	68	at	at	ADP
taxlaw-8979	153	69	least	least	ADJ
taxlaw-8979	153	70	some	some	PRON
taxlaw-8979	153	71	circumstances	circumstance	NOUN
taxlaw-8979	153	72	:	:	PUNCT
taxlaw-8979	153	73	after	after	ADP
taxlaw-8979	153	74	accounting	account	VERB
taxlaw-8979	153	75	for	for	ADP
taxlaw-8979	153	76	tax	tax	NOUN
taxlaw-8979	153	77	subsidies	subsidy	NOUN
taxlaw-8979	153	78	and	and	CCONJ
taxlaw-8979	153	79	other	other	ADJ
taxlaw-8979	153	80	government	government	NOUN
taxlaw-8979	153	81	transfers	transfer	NOUN
taxlaw-8979	153	82	,	,	PUNCT
taxlaw-8979	153	83	the	the	DET
taxlaw-8979	153	84	netherlands	netherlands	PROPN
taxlaw-8979	153	85	significantly	significantly	ADV
taxlaw-8979	153	86	reduces	reduce	VERB
taxlaw-8979	153	87	income	income	NOUN
taxlaw-8979	153	88	inequality	inequality	NOUN
taxlaw-8979	153	89	to	to	ADP
taxlaw-8979	153	90	the	the	DET
taxlaw-8979	153	91	point	point	NOUN
taxlaw-8979	153	92	that	that	SCONJ
taxlaw-8979	153	93	it	it	PRON
taxlaw-8979	153	94	is	be	AUX
taxlaw-8979	153	95	more	more	ADV
taxlaw-8979	153	96	equal	equal	ADJ
taxlaw-8979	153	97	than	than	ADP
taxlaw-8979	153	98	a	a	DET
taxlaw-8979	153	99	majority	majority	NOUN
taxlaw-8979	153	100	of	of	ADP
taxlaw-8979	153	101	other	other	ADJ
taxlaw-8979	153	102	oecd	oecd	PROPN
taxlaw-8979	153	103	countries.34	countries.34	PROPN
taxlaw-8979	153	104	the	the	DET
taxlaw-8979	153	105	following	follow	VERB
taxlaw-8979	153	106	sections	section	NOUN
taxlaw-8979	153	107	review	review	VERB
taxlaw-8979	153	108	how	how	SCONJ
taxlaw-8979	153	109	the	the	DET
taxlaw-8979	153	110	offshore	offshore	ADJ
taxlaw-8979	153	111	world	world	NOUN
taxlaw-8979	153	112	contributes	contribute	VERB
taxlaw-8979	153	113	to	to	ADP
taxlaw-8979	153	114	income	income	NOUN
taxlaw-8979	153	115	inequality	inequality	NOUN
taxlaw-8979	153	116	by	by	ADP
taxlaw-8979	153	117	enhancing	enhance	VERB
taxlaw-8979	153	118	the	the	DET
taxlaw-8979	153	119	wealth	wealth	NOUN
taxlaw-8979	153	120	of	of	ADP
taxlaw-8979	153	121	criminals	criminal	NOUN
taxlaw-8979	153	122	,	,	PUNCT
taxlaw-8979	153	123	high	high	ADJ
taxlaw-8979	153	124	-	-	PUNCT
taxlaw-8979	153	125	income	income	NOUN
taxlaw-8979	153	126	individuals	individual	NOUN
taxlaw-8979	153	127	,	,	PUNCT
taxlaw-8979	153	128	and	and	CCONJ
taxlaw-8979	153	129	multinational	multinational	ADJ
taxlaw-8979	153	130	corporations	corporation	NOUN
taxlaw-8979	153	131	.	.	PUNCT
taxlaw-8979	154	1	indeed	indeed	ADV
taxlaw-8979	154	2	,	,	PUNCT
taxlaw-8979	154	3	various	various	ADJ
taxlaw-8979	154	4	leaks	leak	NOUN
taxlaw-8979	154	5	such	such	ADJ
taxlaw-8979	154	6	as	as	ADP
taxlaw-8979	154	7	the	the	DET
taxlaw-8979	154	8	paradise	paradise	PROPN
taxlaw-8979	154	9	papers	paper	NOUN
taxlaw-8979	154	10	of	of	ADP
taxlaw-8979	154	11	2017	2017	NUM
taxlaw-8979	154	12	revealed	reveal	VERB
taxlaw-8979	154	13	that	that	SCONJ
taxlaw-8979	154	14	tax	tax	NOUN
taxlaw-8979	154	15	havens	haven	NOUN
taxlaw-8979	154	16	provide	provide	VERB
taxlaw-8979	154	17	a	a	DET
taxlaw-8979	154	18	veritable	veritable	ADJ
taxlaw-8979	154	19	paradise	paradise	NOUN
taxlaw-8979	154	20	for	for	ADP
taxlaw-8979	154	21	these	these	DET
taxlaw-8979	154	22	three	three	NUM
taxlaw-8979	154	23	actors	actor	NOUN
taxlaw-8979	154	24	.	.	PUNCT
taxlaw-8979	155	1	b.	b.	PROPN
taxlaw-8979	155	2	gangster	gangster	PROPN
taxlaw-8979	155	3	paradise	paradise	PROPN
taxlaw-8979	155	4	income	income	NOUN
taxlaw-8979	155	5	inequality	inequality	NOUN
taxlaw-8979	155	6	discussions	discussion	NOUN
taxlaw-8979	155	7	by	by	ADP
taxlaw-8979	155	8	academics	academic	NOUN
taxlaw-8979	155	9	and	and	CCONJ
taxlaw-8979	155	10	policymakers	policymaker	NOUN
taxlaw-8979	155	11	normally	normally	ADV
taxlaw-8979	155	12	focus	focus	VERB
taxlaw-8979	155	13	on	on	ADP
taxlaw-8979	155	14	legitimate	legitimate	ADJ
taxlaw-8979	155	15	sources	source	NOUN
taxlaw-8979	155	16	of	of	ADP
taxlaw-8979	155	17	income	income	NOUN
taxlaw-8979	155	18	to	to	PART
taxlaw-8979	155	19	show	show	VERB
taxlaw-8979	155	20	that	that	SCONJ
taxlaw-8979	155	21	,	,	PUNCT
taxlaw-8979	155	22	in	in	ADP
taxlaw-8979	155	23	real	real	ADJ
taxlaw-8979	155	24	terms	term	NOUN
taxlaw-8979	155	25	,	,	PUNCT
taxlaw-8979	155	26	top	top	ADJ
taxlaw-8979	155	27	incomes	income	NOUN
taxlaw-8979	155	28	have	have	AUX
taxlaw-8979	155	29	grown	grow	VERB
taxlaw-8979	155	30	significantly	significantly	ADV
taxlaw-8979	155	31	while	while	SCONJ
taxlaw-8979	155	32	middle	middle	ADJ
taxlaw-8979	155	33	-	-	PUNCT
taxlaw-8979	155	34	class	class	NOUN
taxlaw-8979	155	35	incomes	income	NOUN
taxlaw-8979	155	36	have	have	AUX
taxlaw-8979	155	37	either	either	CCONJ
taxlaw-8979	155	38	stagnated	stagnate	VERB
taxlaw-8979	155	39	or	or	CCONJ
taxlaw-8979	155	40	grown	grow	VERB
taxlaw-8979	155	41	slowly	slowly	ADV
taxlaw-8979	155	42	.	.	PUNCT
taxlaw-8979	156	1	yet	yet	ADV
taxlaw-8979	156	2	,	,	PUNCT
taxlaw-8979	156	3	illegal	illegal	ADJ
taxlaw-8979	156	4	income	income	NOUN
taxlaw-8979	156	5	and	and	CCONJ
taxlaw-8979	156	6	its	its	PRON
taxlaw-8979	156	7	illegal	illegal	ADJ
taxlaw-8979	156	8	transfer	transfer	NOUN
taxlaw-8979	156	9	to	to	ADP
taxlaw-8979	156	10	tax	tax	NOUN
taxlaw-8979	156	11	haven	haven	PROPN
taxlaw-8979	156	12	bank	bank	PROPN
taxlaw-8979	156	13	accounts	account	NOUN
taxlaw-8979	156	14	exacerbate	exacerbate	VERB
taxlaw-8979	156	15	inequality	inequality	NOUN
taxlaw-8979	156	16	outcomes	outcome	NOUN
taxlaw-8979	156	17	in	in	ADP
taxlaw-8979	156	18	many	many	ADJ
taxlaw-8979	156	19	low	low	ADJ
taxlaw-8979	156	20	-	-	PUNCT
taxlaw-8979	156	21	income	income	NOUN
taxlaw-8979	156	22	28	28	NUM
taxlaw-8979	156	23	see	see	NOUN
taxlaw-8979	156	24	piketty	piketty	PROPN
taxlaw-8979	156	25	,	,	PUNCT
taxlaw-8979	156	26	supra	supra	PROPN
taxlaw-8979	156	27	note	note	NOUN
taxlaw-8979	156	28	7	7	NUM
taxlaw-8979	156	29	.	.	SYM
taxlaw-8979	156	30	29	29	NUM
taxlaw-8979	156	31	see	see	VERB
taxlaw-8979	156	32	cockfield	cockfield	NOUN
taxlaw-8979	156	33	,	,	PUNCT
taxlaw-8979	156	34	shaping	shape	VERB
taxlaw-8979	156	35	international	international	ADJ
taxlaw-8979	156	36	tax	tax	NOUN
taxlaw-8979	156	37	,	,	PUNCT
taxlaw-8979	156	38	supra	supra	ADJ
taxlaw-8979	156	39	note	note	NOUN
taxlaw-8979	156	40	9	9	NUM
taxlaw-8979	156	41	.	.	SYM
taxlaw-8979	156	42	30	30	NUM
taxlaw-8979	156	43	see	see	VERB
taxlaw-8979	156	44	horowitz	horowitz	PROPN
taxlaw-8979	156	45	et	et	PROPN
taxlaw-8979	156	46	al	al	PROPN
taxlaw-8979	156	47	.	.	PROPN
taxlaw-8979	156	48	,	,	PUNCT
taxlaw-8979	156	49	supra	supra	PROPN
taxlaw-8979	156	50	note	note	PROPN
taxlaw-8979	156	51	8	8	NUM
taxlaw-8979	156	52	.	.	SYM
taxlaw-8979	156	53	31	31	NUM
taxlaw-8979	156	54	see	see	VERB
taxlaw-8979	156	55	piketty	piketty	PROPN
taxlaw-8979	156	56	,	,	PUNCT
taxlaw-8979	156	57	supra	supra	PROPN
taxlaw-8979	156	58	note	note	NOUN
taxlaw-8979	156	59	7	7	NUM
taxlaw-8979	156	60	.	.	SYM
taxlaw-8979	156	61	32	32	NUM
taxlaw-8979	156	62	see	see	VERB
taxlaw-8979	156	63	thomas	thomas	PROPN
taxlaw-8979	156	64	piketty	piketty	PROPN
taxlaw-8979	156	65	&	&	CCONJ
taxlaw-8979	156	66	emmanuel	emmanuel	PROPN
taxlaw-8979	156	67	saez	saez	PROPN
taxlaw-8979	156	68	,	,	PUNCT
taxlaw-8979	156	69	income	income	NOUN
taxlaw-8979	156	70	inequality	inequality	NOUN
taxlaw-8979	156	71	in	in	ADP
taxlaw-8979	156	72	the	the	DET
taxlaw-8979	156	73	united	united	PROPN
taxlaw-8979	156	74	states	states	PROPN
taxlaw-8979	156	75	,	,	PUNCT
taxlaw-8979	156	76	1913–1998	1913–1998	NUM
taxlaw-8979	156	77	,	,	PUNCT
taxlaw-8979	156	78	118	118	NUM
taxlaw-8979	156	79	q.	q.	PROPN
taxlaw-8979	156	80	j.	j.	PROPN
taxlaw-8979	156	81	econ	econ	PROPN
taxlaw-8979	156	82	.	.	PROPN
taxlaw-8979	157	1	1	1	NUM
taxlaw-8979	157	2	(	(	PUNCT
taxlaw-8979	157	3	2003	2003	NUM
taxlaw-8979	157	4	)	)	PUNCT
taxlaw-8979	157	5	.	.	PUNCT
taxlaw-8979	158	1	see	see	VERB
taxlaw-8979	158	2	also	also	ADV
taxlaw-8979	158	3	christopher	christopher	PROPN
taxlaw-8979	158	4	kollmeyer	kollmeyer	PROPN
taxlaw-8979	158	5	,	,	PUNCT
taxlaw-8979	158	6	trade	trade	NOUN
taxlaw-8979	158	7	union	union	NOUN
taxlaw-8979	158	8	decline	decline	NOUN
taxlaw-8979	158	9	,	,	PUNCT
taxlaw-8979	158	10	deindustrialization	deindustrialization	NOUN
taxlaw-8979	158	11	,	,	PUNCT
taxlaw-8979	158	12	and	and	CCONJ
taxlaw-8979	158	13	rising	rise	VERB
taxlaw-8979	158	14	income	income	NOUN
taxlaw-8979	158	15	inequality	inequality	NOUN
taxlaw-8979	158	16	in	in	ADP
taxlaw-8979	158	17	the	the	DET
taxlaw-8979	158	18	united	united	PROPN
taxlaw-8979	158	19	states	states	PROPN
taxlaw-8979	158	20	,	,	PUNCT
taxlaw-8979	158	21	1947	1947	NUM
taxlaw-8979	158	22	-	-	SYM
taxlaw-8979	158	23	2015	2015	NUM
taxlaw-8979	158	24	,	,	PUNCT
taxlaw-8979	158	25	57	57	NUM
taxlaw-8979	158	26	rsch	rsch	NOUN
taxlaw-8979	158	27	.	.	PUNCT
taxlaw-8979	159	1	soc	soc	PROPN
taxlaw-8979	159	2	.	.	PUNCT
taxlaw-8979	160	1	stratification	stratification	NOUN
taxlaw-8979	160	2	&	&	CCONJ
taxlaw-8979	160	3	mobility	mobility	PROPN
taxlaw-8979	160	4	1	1	NUM
taxlaw-8979	160	5	(	(	PUNCT
taxlaw-8979	160	6	2018	2018	NUM
taxlaw-8979	160	7	)	)	PUNCT
taxlaw-8979	160	8	,	,	PUNCT
taxlaw-8979	160	9	https://aura.abdn.ac.uk/bitstream/handle/2164/12582/final_submission	https://aura.abdn.ac.uk/bitstream/handle/2164/12582/final_submission	NOUN
taxlaw-8979	160	10	_	_	PRON
taxlaw-8979	160	11	for_aberdeen_27s_library_.pdf;jsessionid=86ab207c826b4c4c8f1a44fb6dc81fbe?sequence=1	for_aberdeen_27s_library_.pdf;jsessionid=86ab207c826b4c4c8f1a44fb6dc81fbe?sequence=1	PUNCT
taxlaw-8979	161	1	[	[	X
taxlaw-8979	161	2	https://perma.cc/95r5-xds7	https://perma.cc/95r5-xds7	X
taxlaw-8979	161	3	]	]	PUNCT
taxlaw-8979	161	4	.	.	PUNCT
taxlaw-8979	162	1	33	33	NUM
taxlaw-8979	162	2	see	see	VERB
taxlaw-8979	162	3	wikipedia	wikipedia	PROPN
taxlaw-8979	162	4	,	,	PUNCT
taxlaw-8979	162	5	list	list	NOUN
taxlaw-8979	162	6	of	of	ADP
taxlaw-8979	162	7	countries	country	NOUN
taxlaw-8979	162	8	by	by	ADP
taxlaw-8979	162	9	wealth	wealth	NOUN
taxlaw-8979	162	10	inequality	inequality	NOUN
taxlaw-8979	162	11	,	,	PUNCT
taxlaw-8979	162	12	https://en.wikipedia.org/wiki/list_of_countries_by_wealth_inequality	https://en.wikipedia.org/wiki/list_of_countries_by_wealth_inequality	PROPN
taxlaw-8979	163	1	[	[	X
taxlaw-8979	163	2	https://perma.cc/6xmm-ykj9	https://perma.cc/6xmm-ykj9	PROPN
taxlaw-8979	163	3	]	]	X
taxlaw-8979	163	4	(	(	PUNCT
taxlaw-8979	163	5	describing	describe	VERB
taxlaw-8979	163	6	how	how	SCONJ
taxlaw-8979	163	7	the	the	DET
taxlaw-8979	163	8	netherlands	netherlands	PROPN
taxlaw-8979	163	9	has	have	VERB
taxlaw-8979	163	10	highest	high	ADJ
taxlaw-8979	163	11	gini	gini	PROPN
taxlaw-8979	163	12	co	co	NOUN
taxlaw-8979	163	13	-	-	ADJ
taxlaw-8979	163	14	efficient	efficient	ADJ
taxlaw-8979	163	15	and	and	CCONJ
taxlaw-8979	163	16	thus	thus	ADV
taxlaw-8979	163	17	highest	high	ADJ
taxlaw-8979	163	18	level	level	NOUN
taxlaw-8979	163	19	of	of	ADP
taxlaw-8979	163	20	wealth	wealth	NOUN
taxlaw-8979	163	21	inequality	inequality	NOUN
taxlaw-8979	163	22	in	in	ADP
taxlaw-8979	163	23	world	world	NOUN
taxlaw-8979	163	24	)	)	PUNCT
taxlaw-8979	163	25	;	;	PUNCT
taxlaw-8979	163	26	james	james	PROPN
taxlaw-8979	163	27	b.	b.	PROPN
taxlaw-8979	163	28	davies	davies	PROPN
taxlaw-8979	163	29	,	,	PUNCT
taxlaw-8979	163	30	the	the	DET
taxlaw-8979	163	31	level	level	NOUN
taxlaw-8979	163	32	and	and	CCONJ
taxlaw-8979	163	33	distribution	distribution	NOUN
taxlaw-8979	163	34	of	of	ADP
taxlaw-8979	163	35	global	global	ADJ
taxlaw-8979	163	36	household	household	NOUN
taxlaw-8979	163	37	wealth	wealth	NOUN
taxlaw-8979	163	38	,	,	PUNCT
taxlaw-8979	163	39	121	121	NUM
taxlaw-8979	163	40	the	the	DET
taxlaw-8979	163	41	econ	econ	NOUN
taxlaw-8979	163	42	.	.	PUNCT
taxlaw-8979	164	1	j.	j.	PROPN
taxlaw-8979	164	2	223	223	NUM
taxlaw-8979	164	3	(	(	PUNCT
taxlaw-8979	164	4	apr	apr	PROPN
taxlaw-8979	164	5	.	.	PROPN
taxlaw-8979	164	6	2008	2008	NUM
taxlaw-8979	164	7	)	)	PUNCT
taxlaw-8979	164	8	.	.	PUNCT
taxlaw-8979	165	1	34	34	NUM
taxlaw-8979	165	2	see	see	VERB
taxlaw-8979	165	3	wikipedia	wikipedia	PROPN
taxlaw-8979	165	4	,	,	PUNCT
taxlaw-8979	165	5	list	list	NOUN
taxlaw-8979	165	6	of	of	ADP
taxlaw-8979	165	7	countries	country	NOUN
taxlaw-8979	165	8	by	by	ADP
taxlaw-8979	165	9	income	income	NOUN
taxlaw-8979	165	10	equality	equality	NOUN
taxlaw-8979	165	11	,	,	PUNCT
taxlaw-8979	165	12	https://en.wikipedia.org/wiki/list_of_countries_by_income_equality	https://en.wikipedia.org/wiki/list_of_countries_by_income_equality	NOUN
taxlaw-8979	165	13	[	[	X
taxlaw-8979	165	14	https://perma.cc/t32n-t5lk	https://perma.cc/t32n-t5lk	PROPN
taxlaw-8979	165	15	]	]	PUNCT
taxlaw-8979	165	16	.	.	PUNCT
taxlaw-8979	166	1	see	see	VERB
taxlaw-8979	166	2	also	also	ADV
taxlaw-8979	166	3	ruud	ruud	PROPN
taxlaw-8979	166	4	muffels	muffel	NOUN
taxlaw-8979	166	5	,	,	PUNCT
taxlaw-8979	166	6	didier	didier	PROPN
taxlaw-8979	166	7	fouarge	fouarge	PROPN
taxlaw-8979	166	8	&	&	CCONJ
taxlaw-8979	166	9	ronald	ronald	PROPN
taxlaw-8979	166	10	dekker	dekker	PROPN
taxlaw-8979	166	11	,	,	PUNCT
taxlaw-8979	166	12	longitudinal	longitudinal	ADJ
taxlaw-8979	166	13	poverty	poverty	NOUN
taxlaw-8979	166	14	and	and	CCONJ
taxlaw-8979	166	15	income	income	NOUN
taxlaw-8979	166	16	inequality	inequality	NOUN
taxlaw-8979	166	17	a	a	DET
taxlaw-8979	166	18	comparative	comparative	ADJ
taxlaw-8979	166	19	panel	panel	NOUN
taxlaw-8979	166	20	study	study	NOUN
taxlaw-8979	166	21	for	for	ADP
taxlaw-8979	166	22	the	the	DET
taxlaw-8979	166	23	netherlands	netherlands	PROPN
taxlaw-8979	166	24	,	,	PUNCT
taxlaw-8979	166	25	germany	germany	PROPN
taxlaw-8979	166	26	and	and	CCONJ
taxlaw-8979	166	27	the	the	DET
taxlaw-8979	166	28	uk	uk	PROPN
taxlaw-8979	166	29	(	(	PUNCT
taxlaw-8979	166	30	tilburg	tilburg	PROPN
taxlaw-8979	166	31	univ	univ	PROPN
taxlaw-8979	166	32	.	.	PUNCT
taxlaw-8979	167	1	osa	osa	PROPN
taxlaw-8979	167	2	,	,	PUNCT
taxlaw-8979	167	3	working	working	NOUN
taxlaw-8979	167	4	paper	paper	NOUN
taxlaw-8979	167	5	no	no	NOUN
taxlaw-8979	167	6	.	.	PROPN
taxlaw-8979	167	7	2000	2000	NUM
taxlaw-8979	167	8	-	-	SYM
taxlaw-8979	167	9	6	6	NUM
taxlaw-8979	167	10	,	,	PUNCT
taxlaw-8979	167	11	2012	2012	NUM
taxlaw-8979	167	12	)	)	PUNCT
taxlaw-8979	167	13	.	.	PUNCT
taxlaw-8979	168	1	columbia	columbia	PROPN
taxlaw-8979	168	2	journal	journal	PROPN
taxlaw-8979	168	3	of	of	ADP
taxlaw-8979	168	4	tax	tax	NOUN
taxlaw-8979	168	5	law	law	NOUN
taxlaw-8979	169	1	[	[	X
taxlaw-8979	169	2	vol	vol	NOUN
taxlaw-8979	169	3	:	:	PUNCT
taxlaw-8979	169	4	13:45	13:45	NUM
taxlaw-8979	169	5	52	52	NUM
taxlaw-8979	169	6	countries	country	NOUN
taxlaw-8979	169	7	(	(	PUNCT
taxlaw-8979	169	8	the	the	DET
taxlaw-8979	169	9	impact	impact	NOUN
taxlaw-8979	169	10	of	of	ADP
taxlaw-8979	169	11	such	such	ADJ
taxlaw-8979	169	12	flight	flight	NOUN
taxlaw-8979	169	13	on	on	ADP
taxlaw-8979	169	14	middleand	middleand	NOUN
taxlaw-8979	169	15	high	high	ADJ
taxlaw-8979	169	16	-	-	PUNCT
taxlaw-8979	169	17	income	income	NOUN
taxlaw-8979	169	18	countries	country	NOUN
taxlaw-8979	169	19	is	be	AUX
taxlaw-8979	169	20	discussed	discuss	VERB
taxlaw-8979	169	21	in	in	ADP
taxlaw-8979	169	22	part	part	NOUN
taxlaw-8979	169	23	iii.c).35	iii.c).35	NOUN
taxlaw-8979	169	24	in	in	ADP
taxlaw-8979	169	25	some	some	DET
taxlaw-8979	169	26	countries	country	NOUN
taxlaw-8979	169	27	,	,	PUNCT
taxlaw-8979	169	28	political	political	ADJ
taxlaw-8979	169	29	and	and	CCONJ
taxlaw-8979	169	30	business	business	NOUN
taxlaw-8979	169	31	elites	elite	NOUN
taxlaw-8979	169	32	drain	drain	VERB
taxlaw-8979	169	33	the	the	DET
taxlaw-8979	169	34	fiscal	fiscal	ADJ
taxlaw-8979	169	35	coffers	coffer	NOUN
taxlaw-8979	169	36	of	of	ADP
taxlaw-8979	169	37	their	their	PRON
taxlaw-8979	169	38	nations	nation	NOUN
taxlaw-8979	169	39	by	by	ADP
taxlaw-8979	169	40	hiding	hide	VERB
taxlaw-8979	169	41	their	their	PRON
taxlaw-8979	169	42	booty	booty	NOUN
taxlaw-8979	169	43	in	in	ADP
taxlaw-8979	169	44	tax	tax	NOUN
taxlaw-8979	169	45	havens	haven	NOUN
taxlaw-8979	169	46	while	while	SCONJ
taxlaw-8979	169	47	citizens	citizen	NOUN
taxlaw-8979	169	48	remain	remain	VERB
taxlaw-8979	169	49	in	in	ADP
taxlaw-8979	169	50	dire	dire	ADJ
taxlaw-8979	169	51	circumstances	circumstance	NOUN
taxlaw-8979	169	52	,	,	PUNCT
taxlaw-8979	169	53	now	now	ADV
taxlaw-8979	169	54	with	with	ADP
taxlaw-8979	169	55	fewer	few	ADJ
taxlaw-8979	169	56	resources	resource	NOUN
taxlaw-8979	169	57	.	.	PUNCT
taxlaw-8979	170	1	although	although	SCONJ
taxlaw-8979	170	2	the	the	DET
taxlaw-8979	170	3	matter	matter	NOUN
taxlaw-8979	170	4	is	be	AUX
taxlaw-8979	170	5	often	often	ADV
taxlaw-8979	170	6	discussed	discuss	VERB
taxlaw-8979	170	7	in	in	ADP
taxlaw-8979	170	8	terms	term	NOUN
taxlaw-8979	170	9	of	of	ADP
taxlaw-8979	170	10	its	its	PRON
taxlaw-8979	170	11	human	human	ADJ
taxlaw-8979	170	12	rights	right	NOUN
taxlaw-8979	170	13	implications	implication	NOUN
taxlaw-8979	170	14	,	,	PUNCT
taxlaw-8979	170	15	capital	capital	NOUN
taxlaw-8979	170	16	outflows	outflow	NOUN
taxlaw-8979	170	17	by	by	ADP
taxlaw-8979	170	18	high	high	ADJ
taxlaw-8979	170	19	-	-	PUNCT
taxlaw-8979	170	20	level	level	NOUN
taxlaw-8979	170	21	politicians	politician	NOUN
taxlaw-8979	170	22	or	or	CCONJ
taxlaw-8979	170	23	other	other	ADJ
taxlaw-8979	170	24	well	well	ADV
taxlaw-8979	170	25	-	-	PUNCT
taxlaw-8979	170	26	connected	connect	VERB
taxlaw-8979	170	27	individuals	individual	NOUN
taxlaw-8979	170	28	have	have	VERB
taxlaw-8979	170	29	a	a	DET
taxlaw-8979	170	30	severely	severely	ADV
taxlaw-8979	170	31	deleterious	deleterious	ADJ
taxlaw-8979	170	32	impact	impact	NOUN
taxlaw-8979	170	33	on	on	ADP
taxlaw-8979	170	34	both	both	DET
taxlaw-8979	170	35	income	income	NOUN
taxlaw-8979	170	36	and	and	CCONJ
taxlaw-8979	170	37	wealth	wealth	NOUN
taxlaw-8979	170	38	inequality.36	inequality.36	NOUN
taxlaw-8979	170	39	in	in	ADP
taxlaw-8979	170	40	terms	term	NOUN
taxlaw-8979	170	41	of	of	ADP
taxlaw-8979	170	42	crimes	crime	NOUN
taxlaw-8979	170	43	taking	take	VERB
taxlaw-8979	170	44	place	place	NOUN
taxlaw-8979	170	45	within	within	ADP
taxlaw-8979	170	46	tax	tax	NOUN
taxlaw-8979	170	47	havens	haven	NOUN
taxlaw-8979	170	48	,	,	PUNCT
taxlaw-8979	170	49	the	the	DET
taxlaw-8979	170	50	literature	literature	NOUN
taxlaw-8979	170	51	on	on	ADP
taxlaw-8979	170	52	the	the	DET
taxlaw-8979	170	53	economics	economic	NOUN
taxlaw-8979	170	54	of	of	ADP
taxlaw-8979	170	55	money	money	NOUN
taxlaw-8979	170	56	laundering	laundering	NOUN
taxlaw-8979	170	57	estimates	estimate	VERB
taxlaw-8979	170	58	that	that	SCONJ
taxlaw-8979	170	59	up	up	ADP
taxlaw-8979	170	60	to	to	PART
taxlaw-8979	170	61	$	$	SYM
taxlaw-8979	170	62	3	3	NUM
taxlaw-8979	170	63	trillion	trillion	NUM
taxlaw-8979	170	64	flows	flow	NOUN
taxlaw-8979	170	65	through	through	ADP
taxlaw-8979	170	66	the	the	DET
taxlaw-8979	170	67	money	money	NOUN
taxlaw-8979	170	68	laundering	laundering	NOUN
taxlaw-8979	170	69	market	market	NOUN
taxlaw-8979	170	70	every	every	DET
taxlaw-8979	170	71	year	year	NOUN
taxlaw-8979	170	72	,	,	PUNCT
taxlaw-8979	170	73	with	with	ADP
taxlaw-8979	170	74	much	much	ADJ
taxlaw-8979	170	75	of	of	ADP
taxlaw-8979	170	76	these	these	DET
taxlaw-8979	170	77	financial	financial	ADJ
taxlaw-8979	170	78	flows	flow	NOUN
taxlaw-8979	170	79	taking	take	VERB
taxlaw-8979	170	80	place	place	NOUN
taxlaw-8979	170	81	within	within	ADP
taxlaw-8979	170	82	tax	tax	NOUN
taxlaw-8979	170	83	havens.37	havens.37	ADJ
taxlaw-8979	170	84	according	accord	VERB
taxlaw-8979	170	85	to	to	ADP
taxlaw-8979	170	86	vernier:38	vernier:38	PROPN
taxlaw-8979	170	87	this	this	DET
taxlaw-8979	170	88	money	money	NOUN
taxlaw-8979	171	1	[	[	X
taxlaw-8979	171	2	in	in	ADP
taxlaw-8979	171	3	tax	tax	NOUN
taxlaw-8979	171	4	havens	haven	NOUN
taxlaw-8979	171	5	]	]	PUNCT
taxlaw-8979	171	6	comes	come	VERB
taxlaw-8979	171	7	from	from	ADP
taxlaw-8979	171	8	the	the	DET
taxlaw-8979	171	9	worst	bad	ADJ
taxlaw-8979	171	10	forms	form	NOUN
taxlaw-8979	171	11	of	of	ADP
taxlaw-8979	171	12	trafficking	trafficking	NOUN
taxlaw-8979	171	13	,	,	PUNCT
taxlaw-8979	171	14	in	in	ADP
taxlaw-8979	171	15	non	non	ADJ
taxlaw-8979	171	16	-	-	ADJ
taxlaw-8979	171	17	trivial	trivial	ADJ
taxlaw-8979	171	18	proportions	proportion	NOUN
taxlaw-8979	171	19	:	:	PUNCT
taxlaw-8979	171	20	drugs	drug	NOUN
taxlaw-8979	171	21	(	(	PUNCT
taxlaw-8979	171	22	over	over	ADP
taxlaw-8979	171	23	$	$	SYM
taxlaw-8979	171	24	1	1	NUM
taxlaw-8979	171	25	trillion	trillion	NUM
taxlaw-8979	171	26	)	)	PUNCT
taxlaw-8979	171	27	,	,	PUNCT
taxlaw-8979	171	28	organs	organ	NOUN
taxlaw-8979	171	29	(	(	PUNCT
taxlaw-8979	171	30	10	10	NUM
taxlaw-8979	171	31	percent	percent	NOUN
taxlaw-8979	171	32	of	of	ADP
taxlaw-8979	171	33	the	the	DET
taxlaw-8979	171	34	transplants	transplant	NOUN
taxlaw-8979	171	35	carried	carry	VERB
taxlaw-8979	171	36	out	out	ADP
taxlaw-8979	171	37	in	in	ADP
taxlaw-8979	171	38	the	the	DET
taxlaw-8979	171	39	world	world	NOUN
taxlaw-8979	171	40	)	)	PUNCT
taxlaw-8979	171	41	,	,	PUNCT
taxlaw-8979	171	42	child	child	NOUN
taxlaw-8979	171	43	sex	sex	NOUN
taxlaw-8979	171	44	tourism	tourism	NOUN
taxlaw-8979	171	45	(	(	PUNCT
taxlaw-8979	171	46	involving	involve	VERB
taxlaw-8979	171	47	more	more	ADJ
taxlaw-8979	171	48	and	and	CCONJ
taxlaw-8979	171	49	more	more	ADJ
taxlaw-8979	171	50	countries	country	NOUN
taxlaw-8979	171	51	,	,	PUNCT
taxlaw-8979	171	52	particularly	particularly	ADV
taxlaw-8979	171	53	in	in	ADP
taxlaw-8979	171	54	africa	africa	PROPN
taxlaw-8979	171	55	,	,	PUNCT
taxlaw-8979	171	56	asia	asia	PROPN
taxlaw-8979	171	57	and	and	CCONJ
taxlaw-8979	171	58	south	south	PROPN
taxlaw-8979	171	59	america	america	PROPN
taxlaw-8979	171	60	)	)	PUNCT
taxlaw-8979	171	61	,	,	PUNCT
taxlaw-8979	171	62	the	the	DET
taxlaw-8979	171	63	trafficking	trafficking	NOUN
taxlaw-8979	171	64	in	in	ADP
taxlaw-8979	171	65	women	woman	NOUN
taxlaw-8979	171	66	,	,	PUNCT
taxlaw-8979	171	67	crimes	crime	NOUN
taxlaw-8979	171	68	against	against	ADP
taxlaw-8979	171	69	the	the	DET
taxlaw-8979	171	70	environment	environment	NOUN
taxlaw-8979	171	71	,	,	PUNCT
taxlaw-8979	171	72	counterfeiting	counterfeiting	NOUN
taxlaw-8979	171	73	of	of	ADP
taxlaw-8979	171	74	medical	medical	ADJ
taxlaw-8979	171	75	products	product	NOUN
taxlaw-8979	171	76	(	(	PUNCT
taxlaw-8979	171	77	15	15	NUM
taxlaw-8979	171	78	percent	percent	NOUN
taxlaw-8979	171	79	of	of	ADP
taxlaw-8979	171	80	medications	medication	NOUN
taxlaw-8979	171	81	)	)	PUNCT
taxlaw-8979	171	82	,	,	PUNCT
taxlaw-8979	171	83	etc	etc	X
taxlaw-8979	171	84	.	.	X
taxlaw-8979	171	85	while	while	SCONJ
taxlaw-8979	171	86	these	these	DET
taxlaw-8979	171	87	crimes	crime	NOUN
taxlaw-8979	171	88	wreak	wreak	VERB
taxlaw-8979	171	89	havoc	havoc	NOUN
taxlaw-8979	171	90	throughout	throughout	ADP
taxlaw-8979	171	91	the	the	DET
taxlaw-8979	171	92	world	world	NOUN
taxlaw-8979	171	93	,	,	PUNCT
taxlaw-8979	171	94	the	the	DET
taxlaw-8979	171	95	phenomenon	phenomenon	NOUN
taxlaw-8979	171	96	of	of	ADP
taxlaw-8979	171	97	“	"	PUNCT
taxlaw-8979	171	98	capital	capital	NOUN
taxlaw-8979	171	99	flight	flight	NOUN
taxlaw-8979	171	100	,	,	PUNCT
taxlaw-8979	171	101	”	"	PUNCT
taxlaw-8979	171	102	whereby	whereby	SCONJ
taxlaw-8979	171	103	criminals	criminal	NOUN
taxlaw-8979	171	104	transfer	transfer	VERB
taxlaw-8979	171	105	their	their	PRON
taxlaw-8979	171	106	stolen	steal	VERB
taxlaw-8979	171	107	monies	monie	NOUN
taxlaw-8979	171	108	to	to	PART
taxlaw-8979	171	109	tax	tax	VERB
taxlaw-8979	171	110	havens	haven	NOUN
taxlaw-8979	171	111	,	,	PUNCT
taxlaw-8979	171	112	is	be	AUX
taxlaw-8979	171	113	the	the	DET
taxlaw-8979	171	114	main	main	ADJ
taxlaw-8979	171	115	contributor	contributor	NOUN
taxlaw-8979	171	116	to	to	PART
taxlaw-8979	171	117	income	income	VERB
taxlaw-8979	171	118	inequality	inequality	NOUN
taxlaw-8979	171	119	.	.	PUNCT
taxlaw-8979	172	1	capital	capital	NOUN
taxlaw-8979	172	2	flight	flight	NOUN
taxlaw-8979	172	3	is	be	AUX
taxlaw-8979	172	4	a	a	DET
taxlaw-8979	172	5	global	global	ADJ
taxlaw-8979	172	6	phenomenon	phenomenon	NOUN
taxlaw-8979	172	7	whereby	whereby	SCONJ
taxlaw-8979	172	8	wealthy	wealthy	ADJ
taxlaw-8979	172	9	individuals	individual	NOUN
taxlaw-8979	172	10	in	in	ADP
taxlaw-8979	172	11	europe	europe	PROPN
taxlaw-8979	172	12	,	,	PUNCT
taxlaw-8979	172	13	the	the	DET
taxlaw-8979	172	14	americas	americas	PROPN
taxlaw-8979	172	15	,	,	PUNCT
taxlaw-8979	172	16	asia	asia	PROPN
taxlaw-8979	172	17	,	,	PUNCT
taxlaw-8979	172	18	and	and	CCONJ
taxlaw-8979	172	19	elsewhere	elsewhere	ADV
taxlaw-8979	172	20	move	move	NOUN
taxlaw-8979	172	21	legally	legally	ADV
taxlaw-8979	172	22	earned	earn	VERB
taxlaw-8979	172	23	and	and	CCONJ
taxlaw-8979	172	24	crooked	crooked	ADJ
taxlaw-8979	172	25	money	money	NOUN
taxlaw-8979	172	26	offshore.39	offshore.39	VERB
taxlaw-8979	172	27	certain	certain	ADJ
taxlaw-8979	172	28	countries	country	NOUN
taxlaw-8979	172	29	in	in	ADP
taxlaw-8979	172	30	africa	africa	PROPN
taxlaw-8979	172	31	,	,	PUNCT
taxlaw-8979	172	32	however	however	ADV
taxlaw-8979	172	33	,	,	PUNCT
taxlaw-8979	172	34	are	be	AUX
taxlaw-8979	172	35	suspected	suspect	VERB
taxlaw-8979	172	36	to	to	PART
taxlaw-8979	172	37	be	be	AUX
taxlaw-8979	172	38	the	the	DET
taxlaw-8979	172	39	most	most	ADV
taxlaw-8979	172	40	vulnerable	vulnerable	ADJ
taxlaw-8979	172	41	to	to	ADP
taxlaw-8979	172	42	such	such	ADJ
taxlaw-8979	172	43	activities	activity	NOUN
taxlaw-8979	172	44	.	.	PUNCT
taxlaw-8979	173	1	in	in	ADP
taxlaw-8979	173	2	a	a	DET
taxlaw-8979	173	3	2008	2008	NUM
taxlaw-8979	173	4	study	study	NOUN
taxlaw-8979	173	5	on	on	ADP
taxlaw-8979	173	6	capital	capital	NOUN
taxlaw-8979	173	7	flight	flight	NOUN
taxlaw-8979	173	8	from	from	ADP
taxlaw-8979	173	9	sub	sub	ADJ
taxlaw-8979	173	10	-	-	ADJ
taxlaw-8979	173	11	saharan	saharan	ADJ
taxlaw-8979	173	12	african	african	ADJ
taxlaw-8979	173	13	countries	country	NOUN
taxlaw-8979	173	14	,	,	PUNCT
taxlaw-8979	173	15	the	the	DET
taxlaw-8979	173	16	authors	author	NOUN
taxlaw-8979	173	17	concluded	conclude	VERB
taxlaw-8979	173	18	that	that	SCONJ
taxlaw-8979	173	19	a	a	DET
taxlaw-8979	173	20	“	"	PUNCT
taxlaw-8979	173	21	narrow	narrow	ADJ
taxlaw-8979	173	22	,	,	PUNCT
taxlaw-8979	173	23	relatively	relatively	ADV
taxlaw-8979	173	24	wealthy	wealthy	ADJ
taxlaw-8979	173	25	stratum	stratum	NOUN
taxlaw-8979	173	26	”	"	PUNCT
taxlaw-8979	173	27	of	of	ADP
taxlaw-8979	173	28	the	the	DET
taxlaw-8979	173	29	populations	population	NOUN
taxlaw-8979	173	30	of	of	ADP
taxlaw-8979	173	31	the	the	DET
taxlaw-8979	173	32	countries	country	NOUN
taxlaw-8979	173	33	under	under	ADP
taxlaw-8979	173	34	study	study	NOUN
taxlaw-8979	173	35	maintained	maintain	VERB
taxlaw-8979	173	36	assets	asset	NOUN
taxlaw-8979	173	37	in	in	ADP
taxlaw-8979	173	38	foreign	foreign	ADJ
taxlaw-8979	173	39	countries	country	NOUN
taxlaw-8979	173	40	that	that	PRON
taxlaw-8979	173	41	exceeded	exceed	VERB
taxlaw-8979	173	42	the	the	DET
taxlaw-8979	173	43	national	national	ADJ
taxlaw-8979	173	44	public	public	ADJ
taxlaw-8979	173	45	debts	debt	NOUN
taxlaw-8979	173	46	of	of	ADP
taxlaw-8979	173	47	their	their	PRON
taxlaw-8979	173	48	own	own	ADJ
taxlaw-8979	173	49	countries.40	countries.40	NOUN
taxlaw-8979	173	50	for	for	ADP
taxlaw-8979	173	51	a	a	DET
taxlaw-8979	173	52	number	number	NOUN
taxlaw-8979	173	53	of	of	ADP
taxlaw-8979	173	54	african	african	ADJ
taxlaw-8979	173	55	countries	country	NOUN
taxlaw-8979	173	56	,	,	PUNCT
taxlaw-8979	173	57	wealthy	wealthy	ADJ
taxlaw-8979	173	58	elites	elite	NOUN
taxlaw-8979	173	59	shift	shift	VERB
taxlaw-8979	173	60	more	more	ADJ
taxlaw-8979	173	61	monies	monie	NOUN
taxlaw-8979	173	62	to	to	ADP
taxlaw-8979	173	63	offshore	offshore	ADJ
taxlaw-8979	173	64	tax	tax	NOUN
taxlaw-8979	173	65	havens	haven	NOUN
taxlaw-8979	173	66	than	than	ADP
taxlaw-8979	173	67	the	the	DET
taxlaw-8979	173	68	total	total	ADJ
taxlaw-8979	173	69	foreign	foreign	ADJ
taxlaw-8979	173	70	35	35	NUM
taxlaw-8979	173	71	for	for	ADP
taxlaw-8979	173	72	sources	source	NOUN
taxlaw-8979	173	73	that	that	PRON
taxlaw-8979	173	74	discuss	discuss	VERB
taxlaw-8979	173	75	how	how	SCONJ
taxlaw-8979	173	76	tax	tax	NOUN
taxlaw-8979	173	77	policy	policy	NOUN
taxlaw-8979	173	78	can	can	AUX
taxlaw-8979	173	79	provoke	provoke	VERB
taxlaw-8979	173	80	poverty	poverty	NOUN
taxlaw-8979	173	81	and	and	CCONJ
taxlaw-8979	173	82	income	income	NOUN
taxlaw-8979	173	83	inequality	inequality	NOUN
taxlaw-8979	173	84	,	,	PUNCT
taxlaw-8979	173	85	see	see	VERB
taxlaw-8979	173	86	allison	allison	PROPN
taxlaw-8979	173	87	christians	christians	PROPN
taxlaw-8979	173	88	,	,	PUNCT
taxlaw-8979	173	89	fair	fair	ADJ
taxlaw-8979	173	90	taxation	taxation	NOUN
taxlaw-8979	173	91	as	as	ADP
taxlaw-8979	173	92	a	a	DET
taxlaw-8979	173	93	basic	basic	ADJ
taxlaw-8979	173	94	human	human	ADJ
taxlaw-8979	173	95	right	right	NOUN
taxlaw-8979	173	96	,	,	PUNCT
taxlaw-8979	173	97	9	9	NUM
taxlaw-8979	173	98	int’l	int’l	PRON
taxlaw-8979	173	99	rev	rev	VERB
taxlaw-8979	174	1	.	.	PROPN
taxlaw-8979	174	2	const	const	PROPN
taxlaw-8979	174	3	.	.	PUNCT
taxlaw-8979	175	1	211	211	NUM
taxlaw-8979	175	2	(	(	PUNCT
taxlaw-8979	175	3	2009	2009	NUM
taxlaw-8979	175	4	)	)	PUNCT
taxlaw-8979	175	5	(	(	PUNCT
taxlaw-8979	175	6	suggesting	suggest	VERB
taxlaw-8979	175	7	tax	tax	NOUN
taxlaw-8979	175	8	policy	policy	NOUN
taxlaw-8979	175	9	should	should	AUX
taxlaw-8979	175	10	be	be	AUX
taxlaw-8979	175	11	evaluated	evaluate	VERB
taxlaw-8979	175	12	against	against	ADP
taxlaw-8979	175	13	impact	impact	NOUN
taxlaw-8979	175	14	on	on	ADP
taxlaw-8979	175	15	human	human	ADJ
taxlaw-8979	175	16	rights	right	NOUN
taxlaw-8979	175	17	)	)	PUNCT
taxlaw-8979	175	18	;	;	PUNCT
taxlaw-8979	175	19	maria	maria	PROPN
taxlaw-8979	175	20	magdalena	magdalena	PROPN
taxlaw-8979	175	21	sepúlveda	sepúlveda	PROPN
taxlaw-8979	175	22	,	,	PUNCT
taxlaw-8979	175	23	report	report	NOUN
taxlaw-8979	175	24	of	of	ADP
taxlaw-8979	175	25	the	the	DET
taxlaw-8979	175	26	special	special	ADJ
taxlaw-8979	175	27	rapporteur	rapporteur	NOUN
taxlaw-8979	175	28	on	on	ADP
taxlaw-8979	175	29	extreme	extreme	ADJ
taxlaw-8979	175	30	poverty	poverty	NOUN
taxlaw-8979	175	31	and	and	CCONJ
taxlaw-8979	175	32	human	human	ADJ
taxlaw-8979	175	33	rights	right	NOUN
taxlaw-8979	175	34	,	,	PUNCT
taxlaw-8979	175	35	u.n	u.n	PROPN
taxlaw-8979	175	36	.	.	PROPN
taxlaw-8979	175	37	doc	doc	PROPN
taxlaw-8979	175	38	.	.	PUNCT
taxlaw-8979	176	1	a	a	PRON
taxlaw-8979	176	2	/	/	SYM
taxlaw-8979	176	3	hrc/26/28	hrc/26/28	NOUN
taxlaw-8979	176	4	(	(	PUNCT
taxlaw-8979	176	5	may	may	PROPN
taxlaw-8979	176	6	22	22	NUM
taxlaw-8979	176	7	,	,	PUNCT
taxlaw-8979	176	8	2014	2014	NUM
taxlaw-8979	176	9	)	)	PUNCT
taxlaw-8979	176	10	;	;	PUNCT
taxlaw-8979	176	11	see	see	VERB
taxlaw-8979	176	12	also	also	ADV
taxlaw-8979	176	13	int’l	int’l	ADJ
taxlaw-8979	176	14	bar	bar	NOUN
taxlaw-8979	176	15	assoc	assoc	NOUN
taxlaw-8979	176	16	.	.	PUNCT
taxlaw-8979	176	17	,	,	PUNCT
taxlaw-8979	176	18	tax	tax	NOUN
taxlaw-8979	176	19	abuses	abuse	NOUN
taxlaw-8979	176	20	,	,	PUNCT
taxlaw-8979	176	21	poverty	poverty	NOUN
taxlaw-8979	176	22	and	and	CCONJ
taxlaw-8979	176	23	human	human	ADJ
taxlaw-8979	176	24	rights	right	NOUN
taxlaw-8979	176	25	:	:	PUNCT
taxlaw-8979	176	26	a	a	DET
taxlaw-8979	176	27	report	report	NOUN
taxlaw-8979	176	28	of	of	ADP
taxlaw-8979	176	29	the	the	DET
taxlaw-8979	176	30	international	international	ADJ
taxlaw-8979	176	31	bar	bar	PROPN
taxlaw-8979	176	32	association	association	NOUN
taxlaw-8979	176	33	’s	’s	PART
taxlaw-8979	176	34	human	human	PROPN
taxlaw-8979	176	35	rights	rights	PROPN
taxlaw-8979	176	36	institute	institute	PROPN
taxlaw-8979	176	37	task	task	PROPN
taxlaw-8979	176	38	force	force	NOUN
taxlaw-8979	176	39	on	on	ADP
taxlaw-8979	176	40	illicit	illicit	ADJ
taxlaw-8979	176	41	financial	financial	ADJ
taxlaw-8979	176	42	flows	flow	NOUN
taxlaw-8979	176	43	,	,	PUNCT
taxlaw-8979	176	44	poverty	poverty	NOUN
taxlaw-8979	176	45	and	and	CCONJ
taxlaw-8979	176	46	human	human	ADJ
taxlaw-8979	176	47	rights	right	NOUN
taxlaw-8979	176	48	(	(	PUNCT
taxlaw-8979	176	49	2013	2013	NUM
taxlaw-8979	176	50	)	)	PUNCT
taxlaw-8979	176	51	;	;	PUNCT
taxlaw-8979	176	52	philip	philip	PROPN
taxlaw-8979	176	53	alston	alston	PROPN
taxlaw-8979	176	54	&	&	CCONJ
taxlaw-8979	176	55	nikki	nikki	PROPN
taxlaw-8979	176	56	reisch	reisch	PROPN
taxlaw-8979	176	57	,	,	PUNCT
taxlaw-8979	176	58	eds	eds	PROPN
taxlaw-8979	176	59	.	.	PROPN
taxlaw-8979	176	60	,	,	PUNCT
taxlaw-8979	176	61	tax	tax	NOUN
taxlaw-8979	176	62	,	,	PUNCT
taxlaw-8979	176	63	inequality	inequality	NOUN
taxlaw-8979	176	64	,	,	PUNCT
taxlaw-8979	176	65	and	and	CCONJ
taxlaw-8979	176	66	human	human	ADJ
taxlaw-8979	176	67	rights	right	NOUN
taxlaw-8979	176	68	(	(	PUNCT
taxlaw-8979	176	69	2019	2019	NUM
taxlaw-8979	176	70	)	)	PUNCT
taxlaw-8979	176	71	(	(	PUNCT
taxlaw-8979	176	72	discussing	discuss	VERB
taxlaw-8979	176	73	relevance	relevance	NOUN
taxlaw-8979	176	74	of	of	ADP
taxlaw-8979	176	75	human	human	ADJ
taxlaw-8979	176	76	rights	right	NOUN
taxlaw-8979	176	77	to	to	ADP
taxlaw-8979	176	78	tax	tax	NOUN
taxlaw-8979	176	79	law	law	NOUN
taxlaw-8979	176	80	and	and	CCONJ
taxlaw-8979	176	81	policy	policy	NOUN
taxlaw-8979	176	82	)	)	PUNCT
taxlaw-8979	176	83	.	.	PUNCT
taxlaw-8979	177	1	36	36	NUM
taxlaw-8979	177	2	see	see	VERB
taxlaw-8979	177	3	john	john	PROPN
taxlaw-8979	177	4	guyton	guyton	PROPN
taxlaw-8979	177	5	et	et	PROPN
taxlaw-8979	177	6	al	al	PROPN
taxlaw-8979	177	7	.	.	PROPN
taxlaw-8979	177	8	,	,	PUNCT
taxlaw-8979	177	9	tax	tax	NOUN
taxlaw-8979	177	10	evasion	evasion	NOUN
taxlaw-8979	177	11	at	at	ADP
taxlaw-8979	177	12	the	the	DET
taxlaw-8979	177	13	top	top	NOUN
taxlaw-8979	177	14	of	of	ADP
taxlaw-8979	177	15	the	the	DET
taxlaw-8979	177	16	income	income	NOUN
taxlaw-8979	177	17	distribution	distribution	NOUN
taxlaw-8979	177	18	:	:	PUNCT
taxlaw-8979	177	19	theory	theory	NOUN
taxlaw-8979	177	20	and	and	CCONJ
taxlaw-8979	177	21	evidence	evidence	NOUN
taxlaw-8979	177	22	3	3	NUM
taxlaw-8979	177	23	-	-	SYM
taxlaw-8979	177	24	4	4	NUM
taxlaw-8979	177	25	,	,	PUNCT
taxlaw-8979	177	26	(	(	PUNCT
taxlaw-8979	177	27	nber	nber	PROPN
taxlaw-8979	177	28	,	,	PUNCT
taxlaw-8979	177	29	working	working	NOUN
taxlaw-8979	177	30	paper	paper	NOUN
taxlaw-8979	177	31	no	no	NOUN
taxlaw-8979	177	32	.	.	PROPN
taxlaw-8979	177	33	28542	28542	NUM
taxlaw-8979	177	34	,	,	PUNCT
taxlaw-8979	177	35	2021	2021	NUM
taxlaw-8979	177	36	)	)	PUNCT
taxlaw-8979	177	37	(	(	PUNCT
taxlaw-8979	177	38	“	"	PUNCT
taxlaw-8979	177	39	the	the	DET
taxlaw-8979	177	40	result	result	NOUN
taxlaw-8979	177	41	that	that	SCONJ
taxlaw-8979	177	42	accounting	account	VERB
taxlaw-8979	177	43	for	for	ADP
taxlaw-8979	177	44	tax	tax	NOUN
taxlaw-8979	177	45	evasion	evasion	NOUN
taxlaw-8979	177	46	increases	increase	VERB
taxlaw-8979	177	47	inequality	inequality	NOUN
taxlaw-8979	177	48	is	be	AUX
taxlaw-8979	177	49	robust	robust	ADJ
taxlaw-8979	177	50	to	to	ADP
taxlaw-8979	177	51	a	a	DET
taxlaw-8979	177	52	[	[	X
taxlaw-8979	177	53	wide	wide	ADJ
taxlaw-8979	177	54	range	range	NOUN
taxlaw-8979	177	55	of	of	ADP
taxlaw-8979	177	56	tests	test	NOUN
taxlaw-8979	177	57	]	]	PUNCT
taxlaw-8979	177	58	.	.	PUNCT
taxlaw-8979	177	59	”	"	PUNCT
taxlaw-8979	177	60	)	)	PUNCT
taxlaw-8979	177	61	.	.	PUNCT
taxlaw-8979	178	1	37	37	NUM
taxlaw-8979	178	2	for	for	ADP
taxlaw-8979	178	3	a	a	DET
taxlaw-8979	178	4	summary	summary	NOUN
taxlaw-8979	178	5	of	of	ADP
taxlaw-8979	178	6	estimates	estimate	NOUN
taxlaw-8979	178	7	of	of	ADP
taxlaw-8979	178	8	the	the	DET
taxlaw-8979	178	9	scale	scale	NOUN
taxlaw-8979	178	10	of	of	ADP
taxlaw-8979	178	11	the	the	DET
taxlaw-8979	178	12	money	money	NOUN
taxlaw-8979	178	13	laundering	launder	VERB
taxlaw-8979	178	14	industry	industry	NOUN
taxlaw-8979	178	15	,	,	PUNCT
taxlaw-8979	178	16	see	see	VERB
taxlaw-8979	178	17	killian	killian	PROPN
taxlaw-8979	178	18	j.	j.	PROPN
taxlaw-8979	178	19	mccarthy	mccarthy	PROPN
taxlaw-8979	178	20	,	,	PUNCT
taxlaw-8979	178	21	why	why	SCONJ
taxlaw-8979	178	22	do	do	AUX
taxlaw-8979	178	23	some	some	DET
taxlaw-8979	178	24	states	state	NOUN
taxlaw-8979	178	25	tolerate	tolerate	VERB
taxlaw-8979	178	26	money	money	NOUN
taxlaw-8979	178	27	laundering	laundering	NOUN
taxlaw-8979	178	28	?	?	PUNCT
taxlaw-8979	179	1	on	on	ADP
taxlaw-8979	179	2	the	the	DET
taxlaw-8979	179	3	competition	competition	NOUN
taxlaw-8979	179	4	for	for	ADP
taxlaw-8979	179	5	illegal	illegal	ADJ
taxlaw-8979	179	6	money	money	NOUN
taxlaw-8979	179	7	,	,	PUNCT
taxlaw-8979	179	8	in	in	ADP
taxlaw-8979	179	9	research	research	NOUN
taxlaw-8979	179	10	handbook	handbook	NOUN
taxlaw-8979	179	11	on	on	ADP
taxlaw-8979	179	12	money	money	NOUN
taxlaw-8979	179	13	laundering	launder	VERB
taxlaw-8979	179	14	127	127	NUM
taxlaw-8979	179	15	,	,	PUNCT
taxlaw-8979	179	16	128–29	128–29	PROPN
taxlaw-8979	179	17	(	(	PUNCT
taxlaw-8979	179	18	brigitte	brigitte	PROPN
taxlaw-8979	179	19	unger	unger	PROPN
taxlaw-8979	179	20	&	&	CCONJ
taxlaw-8979	179	21	dean	dean	PROPN
taxlaw-8979	179	22	van	van	PROPN
taxlaw-8979	179	23	der	der	PROPN
taxlaw-8979	179	24	linde	linde	PROPN
taxlaw-8979	179	25	eds	eds	PROPN
taxlaw-8979	179	26	.	.	PROPN
taxlaw-8979	179	27	,	,	PUNCT
taxlaw-8979	179	28	2013	2013	NUM
taxlaw-8979	179	29	)	)	PUNCT
taxlaw-8979	179	30	.	.	PUNCT
taxlaw-8979	180	1	38	38	NUM
taxlaw-8979	180	2	alain	alain	PROPN
taxlaw-8979	180	3	deneault	deneault	NOUN
taxlaw-8979	180	4	,	,	PUNCT
taxlaw-8979	180	5	legalization	legalization	NOUN
taxlaw-8979	180	6	theft	theft	NOUN
taxlaw-8979	180	7	:	:	PUNCT
taxlaw-8979	180	8	a	a	DET
taxlaw-8979	180	9	short	short	ADJ
taxlaw-8979	180	10	guide	guide	NOUN
taxlaw-8979	180	11	to	to	PART
taxlaw-8979	180	12	tax	tax	VERB
taxlaw-8979	180	13	havens	haven	NOUN
taxlaw-8979	180	14	24	24	NUM
taxlaw-8979	180	15	(	(	PUNCT
taxlaw-8979	180	16	2016	2016	NUM
taxlaw-8979	180	17	)	)	PUNCT
taxlaw-8979	180	18	(	(	PUNCT
taxlaw-8979	180	19	quoting	quote	VERB
taxlaw-8979	180	20	eric	eric	PROPN
taxlaw-8979	180	21	vernier	vernier	PROPN
taxlaw-8979	180	22	,	,	PUNCT
taxlaw-8979	180	23	french	french	ADJ
taxlaw-8979	180	24	expert	expert	NOUN
taxlaw-8979	180	25	on	on	ADP
taxlaw-8979	180	26	money	money	NOUN
taxlaw-8979	180	27	laundering	laundering	NOUN
taxlaw-8979	180	28	)	)	PUNCT
taxlaw-8979	180	29	.	.	PUNCT
taxlaw-8979	181	1	39	39	NUM
taxlaw-8979	181	2	see	see	VERB
taxlaw-8979	181	3	nathan	nathan	PROPN
taxlaw-8979	181	4	sheets	sheet	NOUN
taxlaw-8979	181	5	,	,	PUNCT
taxlaw-8979	181	6	capital	capital	NOUN
taxlaw-8979	181	7	flight	flight	NOUN
taxlaw-8979	181	8	from	from	ADP
taxlaw-8979	181	9	the	the	DET
taxlaw-8979	181	10	countries	country	NOUN
taxlaw-8979	181	11	in	in	ADP
taxlaw-8979	181	12	transition	transition	NOUN
taxlaw-8979	181	13	:	:	PUNCT
taxlaw-8979	181	14	some	some	DET
taxlaw-8979	181	15	theory	theory	NOUN
taxlaw-8979	181	16	and	and	CCONJ
taxlaw-8979	181	17	empirical	empirical	ADJ
taxlaw-8979	181	18	evidence	evidence	NOUN
taxlaw-8979	181	19	(	(	PUNCT
taxlaw-8979	181	20	bd	bd	PROPN
taxlaw-8979	181	21	.	.	NOUN
taxlaw-8979	181	22	of	of	ADP
taxlaw-8979	181	23	governors	governor	NOUN
taxlaw-8979	181	24	of	of	ADP
taxlaw-8979	181	25	the	the	DET
taxlaw-8979	181	26	fed	fed	PROPN
taxlaw-8979	181	27	.	.	PUNCT
taxlaw-8979	182	1	reserve	reserve	PROPN
taxlaw-8979	182	2	sys	sys	PROPN
taxlaw-8979	182	3	.	.	PROPN
taxlaw-8979	182	4	,	,	PUNCT
taxlaw-8979	182	5	int’l	int’l	NUM
taxlaw-8979	182	6	fin	fin	NOUN
taxlaw-8979	182	7	.	.	PUNCT
taxlaw-8979	183	1	discussion	discussion	NOUN
taxlaw-8979	183	2	paper	paper	NOUN
taxlaw-8979	183	3	no	no	INTJ
taxlaw-8979	183	4	.	.	PROPN
taxlaw-8979	184	1	514	514	NUM
taxlaw-8979	184	2	,	,	PUNCT
taxlaw-8979	184	3	1995	1995	NUM
taxlaw-8979	184	4	)	)	PUNCT
taxlaw-8979	184	5	(	(	PUNCT
taxlaw-8979	184	6	discussing	discuss	VERB
taxlaw-8979	184	7	capital	capital	NOUN
taxlaw-8979	184	8	flight	flight	NOUN
taxlaw-8979	184	9	from	from	ADP
taxlaw-8979	184	10	different	different	ADJ
taxlaw-8979	184	11	parts	part	NOUN
taxlaw-8979	184	12	of	of	ADP
taxlaw-8979	184	13	world	world	NOUN
taxlaw-8979	184	14	)	)	PUNCT
taxlaw-8979	184	15	.	.	PUNCT
taxlaw-8979	185	1	40	40	NUM
taxlaw-8979	185	2	james	james	PROPN
taxlaw-8979	185	3	k.	k.	PROPN
taxlaw-8979	185	4	boyce	boyce	PROPN
taxlaw-8979	185	5	&	&	CCONJ
taxlaw-8979	185	6	léone	léone	PROPN
taxlaw-8979	185	7	ndikumana	ndikumana	PROPN
taxlaw-8979	185	8	,	,	PUNCT
taxlaw-8979	185	9	new	new	ADJ
taxlaw-8979	185	10	estimates	estimate	NOUN
taxlaw-8979	185	11	of	of	ADP
taxlaw-8979	185	12	capital	capital	NOUN
taxlaw-8979	185	13	flight	flight	NOUN
taxlaw-8979	185	14	from	from	ADP
taxlaw-8979	185	15	sub	sub	ADJ
taxlaw-8979	185	16	-	-	ADJ
taxlaw-8979	185	17	saharan	saharan	ADJ
taxlaw-8979	185	18	african	african	ADJ
taxlaw-8979	185	19	countries	country	NOUN
taxlaw-8979	185	20	:	:	PUNCT
taxlaw-8979	185	21	linkages	linkage	NOUN
taxlaw-8979	185	22	with	with	ADP
taxlaw-8979	185	23	external	external	ADJ
taxlaw-8979	185	24	borrowing	borrowing	NOUN
taxlaw-8979	185	25	and	and	CCONJ
taxlaw-8979	185	26	policy	policy	NOUN
taxlaw-8979	185	27	options	option	NOUN
taxlaw-8979	185	28	(	(	PUNCT
taxlaw-8979	185	29	univ	univ	PROPN
taxlaw-8979	185	30	.	.	PUNCT
taxlaw-8979	185	31	mass	mass	PROPN
taxlaw-8979	185	32	.	.	PUNCT
taxlaw-8979	186	1	at	at	ADP
taxlaw-8979	186	2	amherst	amherst	PROPN
taxlaw-8979	186	3	pol	pol	PROPN
taxlaw-8979	186	4	.	.	PUNCT
taxlaw-8979	186	5	econ	econ	PROPN
taxlaw-8979	186	6	.	.	PUNCT
taxlaw-8979	186	7	rsch	rsch	PROPN
taxlaw-8979	186	8	.	.	PUNCT
taxlaw-8979	187	1	inst	inst	PROPN
taxlaw-8979	187	2	.	.	PROPN
taxlaw-8979	187	3	,	,	PUNCT
taxlaw-8979	187	4	working	work	VERB
taxlaw-8979	187	5	paper	paper	NOUN
taxlaw-8979	187	6	no	no	INTJ
taxlaw-8979	187	7	.	.	PROPN
taxlaw-8979	187	8	166	166	NUM
taxlaw-8979	187	9	,	,	PUNCT
taxlaw-8979	187	10	2008	2008	NUM
taxlaw-8979	187	11	)	)	PUNCT
taxlaw-8979	187	12	.	.	PUNCT
taxlaw-8979	188	1	see	see	VERB
taxlaw-8979	188	2	also	also	ADV
taxlaw-8979	188	3	john	john	PROPN
taxlaw-8979	188	4	christensen	christensen	PROPN
taxlaw-8979	188	5	,	,	PUNCT
taxlaw-8979	188	6	africa	africa	PROPN
taxlaw-8979	188	7	’s	’s	PART
taxlaw-8979	188	8	bane	bane	NOUN
taxlaw-8979	188	9	:	:	PUNCT
taxlaw-8979	188	10	tax	tax	NOUN
taxlaw-8979	188	11	havens	haven	NOUN
taxlaw-8979	188	12	,	,	PUNCT
taxlaw-8979	188	13	capital	capital	NOUN
taxlaw-8979	188	14	flight	flight	NOUN
taxlaw-8979	188	15	and	and	CCONJ
taxlaw-8979	188	16	the	the	DET
taxlaw-8979	188	17	corruption	corruption	NOUN
taxlaw-8979	188	18	interface	interface	NOUN
taxlaw-8979	188	19	1	1	NUM
taxlaw-8979	188	20	-	-	SYM
taxlaw-8979	188	21	2	2	NUM
taxlaw-8979	188	22	(	(	PUNCT
taxlaw-8979	188	23	madrid	madrid	PROPN
taxlaw-8979	188	24	real	real	PROPN
taxlaw-8979	188	25	instituto	instituto	PROPN
taxlaw-8979	188	26	elcano	elcano	PROPN
taxlaw-8979	188	27	,	,	PUNCT
taxlaw-8979	188	28	working	work	VERB
taxlaw-8979	188	29	paper	paper	NOUN
taxlaw-8979	188	30	no	no	INTJ
taxlaw-8979	188	31	.	.	PROPN
taxlaw-8979	188	32	1	1	NUM
taxlaw-8979	188	33	,	,	PUNCT
taxlaw-8979	188	34	2009	2009	NUM
taxlaw-8979	188	35	)	)	PUNCT
taxlaw-8979	188	36	(	(	PUNCT
taxlaw-8979	188	37	describing	describe	VERB
taxlaw-8979	188	38	how	how	SCONJ
taxlaw-8979	188	39	certain	certain	ADJ
taxlaw-8979	188	40	african	african	ADJ
taxlaw-8979	188	41	countries	country	NOUN
taxlaw-8979	188	42	vulnerable	vulnerable	ADJ
taxlaw-8979	188	43	to	to	ADP
taxlaw-8979	188	44	capital	capital	NOUN
taxlaw-8979	188	45	flight	flight	NOUN
taxlaw-8979	188	46	adopt	adopt	VERB
taxlaw-8979	188	47	preferential	preferential	ADJ
taxlaw-8979	188	48	tax	tax	NOUN
taxlaw-8979	188	49	policies	policy	NOUN
taxlaw-8979	188	50	to	to	PART
taxlaw-8979	188	51	compete	compete	VERB
taxlaw-8979	188	52	with	with	ADP
taxlaw-8979	188	53	tax	tax	NOUN
taxlaw-8979	188	54	havens	haven	NOUN
taxlaw-8979	188	55	)	)	PUNCT
taxlaw-8979	188	56	.	.	PUNCT
taxlaw-8979	189	1	2021	2021	NUM
taxlaw-8979	189	2	]	]	PUNCT
taxlaw-8979	189	3	secrets	secret	NOUN
taxlaw-8979	189	4	of	of	ADP
taxlaw-8979	189	5	the	the	DET
taxlaw-8979	189	6	panama	panama	PROPN
taxlaw-8979	189	7	papers	paper	NOUN
taxlaw-8979	189	8	53	53	NUM
taxlaw-8979	189	9	aid	aid	NOUN
taxlaw-8979	189	10	poured	pour	VERB
taxlaw-8979	189	11	into	into	ADP
taxlaw-8979	189	12	the	the	DET
taxlaw-8979	189	13	continent	continent	NOUN
taxlaw-8979	189	14	.	.	PUNCT
taxlaw-8979	190	1	in	in	ADP
taxlaw-8979	190	2	many	many	ADJ
taxlaw-8979	190	3	cases	case	NOUN
taxlaw-8979	190	4	,	,	PUNCT
taxlaw-8979	190	5	the	the	DET
taxlaw-8979	190	6	situation	situation	NOUN
taxlaw-8979	190	7	resembles	resemble	VERB
taxlaw-8979	190	8	a	a	DET
taxlaw-8979	190	9	revolving	revolve	VERB
taxlaw-8979	190	10	door	door	NOUN
taxlaw-8979	190	11	:	:	PUNCT
taxlaw-8979	190	12	foreign	foreign	ADJ
taxlaw-8979	190	13	countries	country	NOUN
taxlaw-8979	190	14	provide	provide	VERB
taxlaw-8979	190	15	aid	aid	NOUN
taxlaw-8979	190	16	,	,	PUNCT
taxlaw-8979	190	17	then	then	ADV
taxlaw-8979	190	18	the	the	DET
taxlaw-8979	190	19	monies	monie	NOUN
taxlaw-8979	190	20	are	be	AUX
taxlaw-8979	190	21	seized	seize	VERB
taxlaw-8979	190	22	by	by	ADP
taxlaw-8979	190	23	corrupt	corrupt	ADJ
taxlaw-8979	190	24	elites	elite	NOUN
taxlaw-8979	190	25	and	and	CCONJ
taxlaw-8979	190	26	hidden	hide	VERB
taxlaw-8979	190	27	offshore.41	offshore.41	PROPN
taxlaw-8979	190	28	south	south	PROPN
taxlaw-8979	190	29	sudan	sudan	PROPN
taxlaw-8979	190	30	,	,	PUNCT
taxlaw-8979	190	31	the	the	DET
taxlaw-8979	190	32	world	world	NOUN
taxlaw-8979	190	33	’s	’s	PART
taxlaw-8979	190	34	youngest	young	ADJ
taxlaw-8979	190	35	country	country	NOUN
taxlaw-8979	190	36	,	,	PUNCT
taxlaw-8979	190	37	provides	provide	VERB
taxlaw-8979	190	38	a	a	DET
taxlaw-8979	190	39	distressing	distressing	ADJ
taxlaw-8979	190	40	example	example	NOUN
taxlaw-8979	190	41	of	of	ADP
taxlaw-8979	190	42	the	the	DET
taxlaw-8979	190	43	costs	cost	NOUN
taxlaw-8979	190	44	associated	associate	VERB
taxlaw-8979	190	45	with	with	ADP
taxlaw-8979	190	46	corruption	corruption	NOUN
taxlaw-8979	190	47	facilitated	facilitate	VERB
taxlaw-8979	190	48	by	by	ADP
taxlaw-8979	190	49	the	the	DET
taxlaw-8979	190	50	offshore	offshore	ADJ
taxlaw-8979	190	51	world.42	world.42	PROPN
taxlaw-8979	190	52	two	two	NUM
taxlaw-8979	190	53	years	year	NOUN
taxlaw-8979	190	54	after	after	SCONJ
taxlaw-8979	190	55	the	the	DET
taxlaw-8979	190	56	country	country	NOUN
taxlaw-8979	190	57	was	be	AUX
taxlaw-8979	190	58	founded	found	VERB
taxlaw-8979	190	59	in	in	ADP
taxlaw-8979	190	60	2011	2011	NUM
taxlaw-8979	190	61	,	,	PUNCT
taxlaw-8979	190	62	it	it	PRON
taxlaw-8979	190	63	became	became	AUX
taxlaw-8979	190	64	embroiled	embroil	VERB
taxlaw-8979	190	65	in	in	ADP
taxlaw-8979	190	66	a	a	DET
taxlaw-8979	190	67	civil	civil	ADJ
taxlaw-8979	190	68	war.43	war.43	NOUN
taxlaw-8979	190	69	the	the	DET
taxlaw-8979	190	70	violence	violence	NOUN
taxlaw-8979	190	71	and	and	CCONJ
taxlaw-8979	190	72	conflict	conflict	NOUN
taxlaw-8979	190	73	have	have	AUX
taxlaw-8979	190	74	taken	take	VERB
taxlaw-8979	190	75	a	a	DET
taxlaw-8979	190	76	terrible	terrible	ADJ
taxlaw-8979	190	77	toll	toll	NOUN
taxlaw-8979	190	78	on	on	ADP
taxlaw-8979	190	79	the	the	DET
taxlaw-8979	190	80	south	south	ADJ
taxlaw-8979	190	81	sudanese	sudanese	PROPN
taxlaw-8979	190	82	,	,	PUNCT
taxlaw-8979	190	83	with	with	ADP
taxlaw-8979	190	84	an	an	DET
taxlaw-8979	190	85	estimated	estimate	VERB
taxlaw-8979	190	86	400,000	400,000	NUM
taxlaw-8979	190	87	people	people	NOUN
taxlaw-8979	190	88	killed	kill	VERB
taxlaw-8979	190	89	and	and	CCONJ
taxlaw-8979	190	90	more	more	ADJ
taxlaw-8979	190	91	than	than	ADP
taxlaw-8979	190	92	four	four	NUM
taxlaw-8979	190	93	million	million	NUM
taxlaw-8979	190	94	people	people	NOUN
taxlaw-8979	190	95	displaced	displace	VERB
taxlaw-8979	190	96	.	.	PUNCT
taxlaw-8979	191	1	since	since	SCONJ
taxlaw-8979	191	2	2017	2017	NUM
taxlaw-8979	191	3	,	,	PUNCT
taxlaw-8979	191	4	approximately	approximately	ADV
taxlaw-8979	191	5	seven	seven	NUM
taxlaw-8979	191	6	million	million	NUM
taxlaw-8979	191	7	of	of	ADP
taxlaw-8979	191	8	the	the	DET
taxlaw-8979	191	9	country	country	NOUN
taxlaw-8979	191	10	’s	’s	PART
taxlaw-8979	191	11	ten	ten	NUM
taxlaw-8979	191	12	million	million	NUM
taxlaw-8979	191	13	citizens	citizen	NOUN
taxlaw-8979	191	14	are	be	AUX
taxlaw-8979	191	15	at	at	ADP
taxlaw-8979	191	16	risk	risk	NOUN
taxlaw-8979	191	17	of	of	ADP
taxlaw-8979	191	18	starvation	starvation	NOUN
taxlaw-8979	191	19	,	,	PUNCT
taxlaw-8979	191	20	according	accord	VERB
taxlaw-8979	191	21	to	to	ADP
taxlaw-8979	191	22	the	the	DET
taxlaw-8979	191	23	united	united	PROPN
taxlaw-8979	191	24	nations.44	nations.44	PROPN
taxlaw-8979	191	25	a	a	DET
taxlaw-8979	191	26	report	report	NOUN
taxlaw-8979	191	27	by	by	ADP
taxlaw-8979	191	28	the	the	DET
taxlaw-8979	191	29	sentry	sentry	NOUN
taxlaw-8979	191	30	,	,	PUNCT
taxlaw-8979	191	31	a	a	DET
taxlaw-8979	191	32	journalist	journalist	NOUN
taxlaw-8979	191	33	organization	organization	NOUN
taxlaw-8979	191	34	,	,	PUNCT
taxlaw-8979	191	35	revealed	reveal	VERB
taxlaw-8979	191	36	that	that	SCONJ
taxlaw-8979	191	37	the	the	DET
taxlaw-8979	191	38	country	country	NOUN
taxlaw-8979	191	39	’s	’s	PART
taxlaw-8979	191	40	elites	elite	NOUN
taxlaw-8979	191	41	were	be	AUX
taxlaw-8979	191	42	stealing	steal	VERB
taxlaw-8979	191	43	foreign	foreign	ADJ
taxlaw-8979	191	44	aid	aid	NOUN
taxlaw-8979	191	45	pouring	pour	VERB
taxlaw-8979	191	46	into	into	ADP
taxlaw-8979	191	47	the	the	DET
taxlaw-8979	191	48	country	country	NOUN
taxlaw-8979	191	49	and	and	CCONJ
taxlaw-8979	191	50	hiding	hide	VERB
taxlaw-8979	191	51	it	it	PRON
taxlaw-8979	191	52	offshore.45	offshore.45	ADV
taxlaw-8979	191	53	the	the	DET
taxlaw-8979	191	54	report	report	NOUN
taxlaw-8979	191	55	quoted	quote	VERB
taxlaw-8979	191	56	south	south	PROPN
taxlaw-8979	191	57	sudan	sudan	PROPN
taxlaw-8979	191	58	’s	’s	PART
taxlaw-8979	191	59	president	president	PROPN
taxlaw-8979	191	60	as	as	ADP
taxlaw-8979	191	61	saying	say	VERB
taxlaw-8979	191	62	:	:	PUNCT
taxlaw-8979	191	63	“	"	PUNCT
taxlaw-8979	191	64	an	an	DET
taxlaw-8979	191	65	estimated	estimate	VERB
taxlaw-8979	191	66	$	$	SYM
taxlaw-8979	191	67	4	4	NUM
taxlaw-8979	191	68	billion	billion	NUM
taxlaw-8979	191	69	are	be	AUX
taxlaw-8979	191	70	unaccounted	unaccounte	VERB
taxlaw-8979	191	71	for	for	ADP
taxlaw-8979	191	72	or	or	CCONJ
taxlaw-8979	191	73	,	,	PUNCT
taxlaw-8979	191	74	simply	simply	ADV
taxlaw-8979	191	75	put	put	VERB
taxlaw-8979	191	76	,	,	PUNCT
taxlaw-8979	191	77	stolen	steal	VERB
taxlaw-8979	191	78	by	by	ADP
taxlaw-8979	191	79	former	former	ADJ
taxlaw-8979	191	80	and	and	CCONJ
taxlaw-8979	191	81	current	current	ADJ
taxlaw-8979	191	82	officials	official	NOUN
taxlaw-8979	191	83	,	,	PUNCT
taxlaw-8979	191	84	as	as	ADV
taxlaw-8979	191	85	well	well	ADV
taxlaw-8979	191	86	as	as	ADP
taxlaw-8979	191	87	corrupt	corrupt	ADJ
taxlaw-8979	191	88	individuals	individual	NOUN
taxlaw-8979	191	89	with	with	ADP
taxlaw-8979	191	90	close	close	ADJ
taxlaw-8979	191	91	ties	tie	NOUN
taxlaw-8979	191	92	to	to	ADP
taxlaw-8979	191	93	government	government	NOUN
taxlaw-8979	191	94	officials	official	NOUN
taxlaw-8979	191	95	.	.	PUNCT
taxlaw-8979	192	1	”46	”46	VERB
taxlaw-8979	192	2	the	the	DET
taxlaw-8979	192	3	sentry	sentry	NOUN
taxlaw-8979	192	4	investigation	investigation	NOUN
taxlaw-8979	192	5	also	also	ADV
taxlaw-8979	192	6	revealed	reveal	VERB
taxlaw-8979	192	7	that	that	SCONJ
taxlaw-8979	192	8	the	the	DET
taxlaw-8979	192	9	president	president	NOUN
taxlaw-8979	192	10	’s	’s	PART
taxlaw-8979	192	11	family	family	NOUN
taxlaw-8979	192	12	members	member	NOUN
taxlaw-8979	192	13	as	as	ADV
taxlaw-8979	192	14	well	well	ADV
taxlaw-8979	192	15	as	as	ADP
taxlaw-8979	192	16	those	those	PRON
taxlaw-8979	192	17	of	of	ADP
taxlaw-8979	192	18	other	other	ADJ
taxlaw-8979	192	19	government	government	NOUN
taxlaw-8979	192	20	officials	official	NOUN
taxlaw-8979	192	21	owned	own	VERB
taxlaw-8979	192	22	or	or	CCONJ
taxlaw-8979	192	23	lived	live	VERB
taxlaw-8979	192	24	in	in	ADP
taxlaw-8979	192	25	mansions	mansion	NOUN
taxlaw-8979	192	26	in	in	ADP
taxlaw-8979	192	27	kenya	kenya	PROPN
taxlaw-8979	192	28	and	and	CCONJ
taxlaw-8979	192	29	uganda.47	uganda.47	NOUN
taxlaw-8979	192	30	corrupt	corrupt	ADJ
taxlaw-8979	192	31	officials	official	NOUN
taxlaw-8979	192	32	sometimes	sometimes	ADV
taxlaw-8979	192	33	hide	hide	VERB
taxlaw-8979	192	34	the	the	DET
taxlaw-8979	192	35	ownership	ownership	NOUN
taxlaw-8979	192	36	of	of	ADP
taxlaw-8979	192	37	these	these	DET
taxlaw-8979	192	38	homes	home	NOUN
taxlaw-8979	192	39	through	through	ADP
taxlaw-8979	192	40	a	a	DET
taxlaw-8979	192	41	tax	tax	NOUN
taxlaw-8979	192	42	haven	haven	NOUN
taxlaw-8979	192	43	corporation	corporation	NOUN
taxlaw-8979	192	44	although	although	SCONJ
taxlaw-8979	192	45	the	the	DET
taxlaw-8979	192	46	sentry	sentry	NOUN
taxlaw-8979	192	47	’s	’s	PART
taxlaw-8979	192	48	reporting	reporting	NOUN
taxlaw-8979	192	49	did	do	AUX
taxlaw-8979	192	50	not	not	PART
taxlaw-8979	192	51	dig	dig	VERB
taxlaw-8979	192	52	up	up	ADP
taxlaw-8979	192	53	evidence	evidence	NOUN
taxlaw-8979	192	54	this	this	PRON
taxlaw-8979	192	55	was	be	AUX
taxlaw-8979	192	56	taking	take	VERB
taxlaw-8979	192	57	place	place	NOUN
taxlaw-8979	192	58	.	.	PUNCT
taxlaw-8979	193	1	a	a	DET
taxlaw-8979	193	2	2020	2020	NUM
taxlaw-8979	193	3	tax	tax	NOUN
taxlaw-8979	193	4	haven	haven	NOUN
taxlaw-8979	193	5	data	data	PROPN
taxlaw-8979	193	6	leak	leak	NOUN
taxlaw-8979	193	7	known	know	VERB
taxlaw-8979	193	8	as	as	ADP
taxlaw-8979	193	9	the	the	DET
taxlaw-8979	193	10	luanda	luanda	PROPN
taxlaw-8979	193	11	leaks	leak	NOUN
taxlaw-8979	193	12	also	also	ADV
taxlaw-8979	193	13	showed	show	VERB
taxlaw-8979	193	14	how	how	SCONJ
taxlaw-8979	193	15	isabel	isabel	PROPN
taxlaw-8979	193	16	dos	dos	PROPN
taxlaw-8979	193	17	santos	santos	PROPN
taxlaw-8979	193	18	,	,	PUNCT
taxlaw-8979	193	19	africa	africa	PROPN
taxlaw-8979	193	20	’s	’s	PART
taxlaw-8979	193	21	wealthiest	wealthy	ADJ
taxlaw-8979	193	22	woman	woman	NOUN
taxlaw-8979	193	23	,	,	PUNCT
taxlaw-8979	193	24	stole	steal	VERB
taxlaw-8979	193	25	billions	billion	NOUN
taxlaw-8979	193	26	and	and	CCONJ
taxlaw-8979	193	27	transferred	transfer	VERB
taxlaw-8979	193	28	the	the	DET
taxlaw-8979	193	29	ill	ill	ADV
taxlaw-8979	193	30	-	-	PUNCT
taxlaw-8979	193	31	gotten	get	VERB
taxlaw-8979	193	32	monies	monie	NOUN
taxlaw-8979	193	33	to	to	PART
taxlaw-8979	193	34	tax	tax	VERB
taxlaw-8979	193	35	havens	haven	NOUN
taxlaw-8979	193	36	,	,	PUNCT
taxlaw-8979	193	37	draining	drain	VERB
taxlaw-8979	193	38	oiland	oiland	ADJ
taxlaw-8979	193	39	diamond	diamond	NOUN
taxlaw-8979	193	40	-	-	PUNCT
taxlaw-8979	193	41	rich	rich	ADJ
taxlaw-8979	193	42	angola	angola	NOUN
taxlaw-8979	193	43	of	of	ADP
taxlaw-8979	193	44	valuable	valuable	ADJ
taxlaw-8979	193	45	resources	resource	NOUN
taxlaw-8979	193	46	and	and	CCONJ
taxlaw-8979	193	47	leaving	leave	VERB
taxlaw-8979	193	48	its	its	PRON
taxlaw-8979	193	49	citizens	citizen	NOUN
taxlaw-8979	193	50	among	among	ADP
taxlaw-8979	193	51	the	the	DET
taxlaw-8979	193	52	poorest	poor	ADJ
taxlaw-8979	193	53	in	in	ADP
taxlaw-8979	193	54	the	the	DET
taxlaw-8979	193	55	world.48	world.48	NOUN
taxlaw-8979	193	56	documents	document	NOUN
taxlaw-8979	193	57	connect	connect	VERB
taxlaw-8979	193	58	ms	ms	PROPN
taxlaw-8979	193	59	.	.	PROPN
taxlaw-8979	193	60	dos	dos	PROPN
taxlaw-8979	193	61	santos	santo	NOUN
taxlaw-8979	193	62	or	or	CCONJ
taxlaw-8979	193	63	her	her	PRON
taxlaw-8979	193	64	husband	husband	NOUN
taxlaw-8979	193	65	,	,	PUNCT
taxlaw-8979	193	66	sindika	sindika	PROPN
taxlaw-8979	193	67	dokolo	dokolo	PROPN
taxlaw-8979	193	68	,	,	PUNCT
taxlaw-8979	193	69	to	to	ADP
taxlaw-8979	193	70	a	a	DET
taxlaw-8979	193	71	network	network	NOUN
taxlaw-8979	193	72	of	of	ADP
taxlaw-8979	193	73	more	more	ADJ
taxlaw-8979	193	74	than	than	ADP
taxlaw-8979	193	75	400	400	NUM
taxlaw-8979	193	76	companies	company	NOUN
taxlaw-8979	193	77	and	and	CCONJ
taxlaw-8979	193	78	subsidiaries	subsidiary	NOUN
taxlaw-8979	193	79	in	in	ADP
taxlaw-8979	193	80	41	41	NUM
taxlaw-8979	193	81	countries	country	NOUN
taxlaw-8979	193	82	,	,	PUNCT
taxlaw-8979	193	83	including	include	VERB
taxlaw-8979	193	84	94	94	NUM
taxlaw-8979	193	85	companies	company	NOUN
taxlaw-8979	193	86	set	set	VERB
taxlaw-8979	193	87	up	up	ADP
taxlaw-8979	193	88	in	in	ADP
taxlaw-8979	193	89	tax	tax	NOUN
taxlaw-8979	193	90	havens	haven	NOUN
taxlaw-8979	193	91	such	such	ADJ
taxlaw-8979	193	92	as	as	ADP
taxlaw-8979	193	93	malta	malta	PROPN
taxlaw-8979	193	94	,	,	PUNCT
taxlaw-8979	193	95	mauritius	mauritius	PROPN
taxlaw-8979	193	96	,	,	PUNCT
taxlaw-8979	193	97	and	and	CCONJ
taxlaw-8979	193	98	hong	hong	PROPN
taxlaw-8979	193	99	kong	kong	PROPN
taxlaw-8979	193	100	.	.	PUNCT
taxlaw-8979	194	1	once	once	SCONJ
taxlaw-8979	194	2	the	the	DET
taxlaw-8979	194	3	authorities	authority	NOUN
taxlaw-8979	194	4	began	begin	VERB
taxlaw-8979	194	5	an	an	DET
taxlaw-8979	194	6	investigation	investigation	NOUN
taxlaw-8979	194	7	,	,	PUNCT
taxlaw-8979	194	8	ms	ms	PROPN
taxlaw-8979	194	9	.	.	PROPN
taxlaw-8979	194	10	dos	dos	PROPN
taxlaw-8979	194	11	santos	santos	PROPN
taxlaw-8979	194	12	absconded	abscond	VERB
taxlaw-8979	194	13	to	to	ADP
taxlaw-8979	194	14	dubai	dubai	NOUN
taxlaw-8979	194	15	,	,	PUNCT
taxlaw-8979	194	16	another	another	DET
taxlaw-8979	194	17	tax	tax	NOUN
taxlaw-8979	194	18	haven	haven	NOUN
taxlaw-8979	194	19	.	.	PUNCT
taxlaw-8979	195	1	this	this	DET
taxlaw-8979	195	2	outcome	outcome	NOUN
taxlaw-8979	195	3	provides	provide	VERB
taxlaw-8979	195	4	another	another	DET
taxlaw-8979	195	5	example	example	NOUN
taxlaw-8979	195	6	of	of	ADP
taxlaw-8979	195	7	illicit	illicit	ADJ
taxlaw-8979	195	8	cross	cross	ADJ
taxlaw-8979	195	9	-	-	ADJ
taxlaw-8979	195	10	border	border	ADJ
taxlaw-8979	195	11	financial	financial	ADJ
taxlaw-8979	195	12	flows	flow	NOUN
taxlaw-8979	195	13	to	to	PART
taxlaw-8979	195	14	tax	tax	VERB
taxlaw-8979	195	15	haven	haven	NOUN
taxlaw-8979	195	16	-	-	PUNCT
taxlaw-8979	195	17	based	base	VERB
taxlaw-8979	195	18	entities	entity	NOUN
taxlaw-8979	195	19	(	(	PUNCT
taxlaw-8979	195	20	where	where	SCONJ
taxlaw-8979	195	21	the	the	DET
taxlaw-8979	195	22	funds	fund	NOUN
taxlaw-8979	195	23	are	be	AUX
taxlaw-8979	195	24	normally	normally	ADV
taxlaw-8979	195	25	in	in	ADP
taxlaw-8979	195	26	turn	turn	NOUN
taxlaw-8979	195	27	invested	invest	VERB
taxlaw-8979	195	28	in	in	ADP
taxlaw-8979	195	29	financially	financially	ADV
taxlaw-8979	195	30	stable	stable	ADJ
taxlaw-8979	195	31	oecd	oecd	PROPN
taxlaw-8979	195	32	countries	country	NOUN
taxlaw-8979	195	33	through	through	ADP
taxlaw-8979	195	34	,	,	PUNCT
taxlaw-8979	195	35	for	for	ADP
taxlaw-8979	195	36	instance	instance	NOUN
taxlaw-8979	195	37	,	,	PUNCT
taxlaw-8979	195	38	the	the	DET
taxlaw-8979	195	39	purchase	purchase	NOUN
taxlaw-8979	195	40	of	of	ADP
taxlaw-8979	195	41	condominiums	condominium	NOUN
taxlaw-8979	195	42	in	in	ADP
taxlaw-8979	195	43	miami	miami	PROPN
taxlaw-8979	195	44	or	or	CCONJ
taxlaw-8979	195	45	vancouver).49	vancouver).49	DET
taxlaw-8979	195	46	the	the	DET
taxlaw-8979	195	47	pandora	pandora	PROPN
taxlaw-8979	195	48	papers	paper	NOUN
taxlaw-8979	195	49	revealed	reveal	VERB
taxlaw-8979	195	50	the	the	DET
taxlaw-8979	195	51	king	king	NOUN
taxlaw-8979	195	52	of	of	ADP
taxlaw-8979	195	53	jordan	jordan	PROPN
taxlaw-8979	195	54	shifted	shift	VERB
taxlaw-8979	195	55	over	over	ADP
taxlaw-8979	195	56	$	$	SYM
taxlaw-8979	195	57	100	100	NUM
taxlaw-8979	195	58	million	million	NUM
taxlaw-8979	195	59	to	to	ADP
taxlaw-8979	195	60	tax	tax	NOUN
taxlaw-8979	195	61	haven	haven	NOUN
taxlaw-8979	195	62	companies	company	NOUN
taxlaw-8979	195	63	that	that	SCONJ
taxlaw-8979	195	64	in	in	ADP
taxlaw-8979	195	65	turn	turn	NOUN
taxlaw-8979	195	66	own	own	ADJ
taxlaw-8979	195	67	properties	property	NOUN
taxlaw-8979	195	68	around	around	ADP
taxlaw-8979	195	69	the	the	DET
taxlaw-8979	195	70	world	world	NOUN
taxlaw-8979	195	71	,	,	PUNCT
taxlaw-8979	195	72	including	include	VERB
taxlaw-8979	195	73	three	three	NUM
taxlaw-8979	195	74	homes	home	NOUN
taxlaw-8979	195	75	in	in	ADP
taxlaw-8979	195	76	malibu	malibu	NOUN
taxlaw-8979	195	77	worth	worth	ADJ
taxlaw-8979	195	78	41	41	NUM
taxlaw-8979	195	79	see	see	NOUN
taxlaw-8979	195	80	jorgen	jorgen	PROPN
taxlaw-8979	195	81	j.	j.	PROPN
taxlaw-8979	195	82	anderson	anderson	PROPN
taxlaw-8979	195	83	,	,	PUNCT
taxlaw-8979	195	84	niels	niels	PROPN
taxlaw-8979	195	85	johannesen	johannesen	PROPN
taxlaw-8979	195	86	&	&	CCONJ
taxlaw-8979	195	87	bob	bob	PROPN
taxlaw-8979	195	88	rijkers	rijker	NOUN
taxlaw-8979	195	89	,	,	PUNCT
taxlaw-8979	195	90	elite	elite	ADJ
taxlaw-8979	195	91	capture	capture	NOUN
taxlaw-8979	195	92	of	of	ADP
taxlaw-8979	195	93	foreign	foreign	ADJ
taxlaw-8979	195	94	aid	aid	NOUN
taxlaw-8979	195	95	:	:	PUNCT
taxlaw-8979	195	96	evidence	evidence	NOUN
taxlaw-8979	195	97	from	from	ADP
taxlaw-8979	195	98	offshore	offshore	ADJ
taxlaw-8979	195	99	bank	bank	NOUN
taxlaw-8979	195	100	accounts	account	NOUN
taxlaw-8979	195	101	(	(	PUNCT
taxlaw-8979	195	102	world	world	PROPN
taxlaw-8979	195	103	bank	bank	NOUN
taxlaw-8979	195	104	,	,	PUNCT
taxlaw-8979	195	105	working	work	VERB
taxlaw-8979	195	106	paper	paper	NOUN
taxlaw-8979	195	107	no	no	INTJ
taxlaw-8979	195	108	.	.	PROPN
taxlaw-8979	195	109	9150	9150	NUM
taxlaw-8979	195	110	,	,	PUNCT
taxlaw-8979	195	111	2020	2020	NUM
taxlaw-8979	195	112	)	)	PUNCT
taxlaw-8979	195	113	.	.	PUNCT
taxlaw-8979	196	1	42	42	NUM
taxlaw-8979	196	2	see	see	VERB
taxlaw-8979	196	3	arthur	arthur	PROPN
taxlaw-8979	196	4	j.	j.	PROPN
taxlaw-8979	196	5	cockfield	cockfield	PROPN
taxlaw-8979	196	6	,	,	PUNCT
taxlaw-8979	196	7	how	how	SCONJ
taxlaw-8979	196	8	countries	country	NOUN
taxlaw-8979	196	9	should	should	AUX
taxlaw-8979	196	10	share	share	VERB
taxlaw-8979	196	11	tax	tax	NOUN
taxlaw-8979	196	12	information	information	NOUN
taxlaw-8979	196	13	,	,	PUNCT
taxlaw-8979	196	14	in	in	ADP
taxlaw-8979	196	15	tax	tax	NOUN
taxlaw-8979	196	16	,	,	PUNCT
taxlaw-8979	196	17	inequality	inequality	NOUN
taxlaw-8979	196	18	&	&	CCONJ
taxlaw-8979	196	19	human	human	ADJ
taxlaw-8979	196	20	rights	right	NOUN
taxlaw-8979	196	21	303	303	NUM
taxlaw-8979	196	22	(	(	PUNCT
taxlaw-8979	196	23	philip	philip	PROPN
taxlaw-8979	196	24	alston	alston	PROPN
taxlaw-8979	196	25	&	&	CCONJ
taxlaw-8979	196	26	nikki	nikki	PROPN
taxlaw-8979	196	27	reisch	reisch	PROPN
taxlaw-8979	196	28	,	,	PUNCT
taxlaw-8979	196	29	eds	eds	PROPN
taxlaw-8979	196	30	.	.	PROPN
taxlaw-8979	196	31	,	,	PUNCT
taxlaw-8979	196	32	2019	2019	NUM
taxlaw-8979	196	33	)	)	PUNCT
taxlaw-8979	197	1	[	[	X
taxlaw-8979	197	2	hereinafter	hereinafter	NOUN
taxlaw-8979	197	3	cockfield	cockfield	NOUN
taxlaw-8979	197	4	,	,	PUNCT
taxlaw-8979	197	5	share	share	VERB
taxlaw-8979	197	6	tax	tax	NOUN
taxlaw-8979	197	7	information	information	NOUN
taxlaw-8979	197	8	]	]	PUNCT
taxlaw-8979	197	9	.	.	PUNCT
taxlaw-8979	198	1	43	43	NUM
taxlaw-8979	198	2	in	in	ADP
taxlaw-8979	198	3	neighboring	neighboring	PROPN
taxlaw-8979	198	4	sudan	sudan	PROPN
taxlaw-8979	198	5	,	,	PUNCT
taxlaw-8979	198	6	the	the	DET
taxlaw-8979	198	7	panama	panama	PROPN
taxlaw-8979	198	8	papers	paper	NOUN
taxlaw-8979	198	9	revealed	reveal	VERB
taxlaw-8979	198	10	in	in	ADP
taxlaw-8979	198	11	2016	2016	NUM
taxlaw-8979	198	12	that	that	PRON
taxlaw-8979	198	13	former	former	ADJ
taxlaw-8979	198	14	sudanese	sudanese	ADJ
taxlaw-8979	198	15	president	president	PROPN
taxlaw-8979	198	16	ahmad	ahmad	PROPN
taxlaw-8979	198	17	al	al	PROPN
taxlaw-8979	198	18	mirghani	mirghani	PROPN
taxlaw-8979	198	19	was	be	AUX
taxlaw-8979	198	20	the	the	DET
taxlaw-8979	198	21	owner	owner	NOUN
taxlaw-8979	198	22	of	of	ADP
taxlaw-8979	198	23	a	a	DET
taxlaw-8979	198	24	british	british	ADJ
taxlaw-8979	198	25	virgin	virgin	PROPN
taxlaw-8979	198	26	islands	islands	PROPN
taxlaw-8979	198	27	company	company	PROPN
taxlaw-8979	198	28	called	call	VERB
taxlaw-8979	198	29	orange	orange	PROPN
taxlaw-8979	198	30	star	star	PROPN
taxlaw-8979	198	31	corporation	corporation	PROPN
taxlaw-8979	198	32	,	,	PUNCT
taxlaw-8979	198	33	created	create	VERB
taxlaw-8979	198	34	in	in	ADP
taxlaw-8979	198	35	1995	1995	NUM
taxlaw-8979	198	36	,	,	PUNCT
taxlaw-8979	198	37	that	that	SCONJ
taxlaw-8979	198	38	in	in	ADP
taxlaw-8979	198	39	turn	turn	NOUN
taxlaw-8979	198	40	purchased	purchase	VERB
taxlaw-8979	198	41	a	a	DET
taxlaw-8979	198	42	long	long	ADJ
taxlaw-8979	198	43	-	-	PUNCT
taxlaw-8979	198	44	term	term	NOUN
taxlaw-8979	198	45	lease	lease	NOUN
taxlaw-8979	198	46	on	on	ADP
taxlaw-8979	198	47	a	a	DET
taxlaw-8979	198	48	london	london	PROPN
taxlaw-8979	198	49	apartment	apartment	NOUN
taxlaw-8979	198	50	.	.	PUNCT
taxlaw-8979	199	1	see	see	VERB
taxlaw-8979	199	2	ahmad	ahmad	PROPN
taxlaw-8979	199	3	ali	ali	PROPN
taxlaw-8979	199	4	al	al	PROPN
taxlaw-8979	199	5	-	-	PUNCT
taxlaw-8979	199	6	mirghani	mirghani	PROPN
taxlaw-8979	199	7	,	,	PUNCT
taxlaw-8979	199	8	int’l	int’l	PRON
taxlaw-8979	199	9	consortium	consortium	VERB
taxlaw-8979	199	10	investigative	investigative	ADJ
taxlaw-8979	199	11	journalists	journalist	NOUN
taxlaw-8979	199	12	,	,	PUNCT
taxlaw-8979	199	13	https://offshoreleaks.icij.org/stories/ahmad-ali-al-mirghani	https://offshoreleaks.icij.org/stories/ahmad-ali-al-mirghani	PUNCT
taxlaw-8979	200	1	[	[	X
taxlaw-8979	200	2	https://perma.cc/p8gplgzy	https://perma.cc/p8gplgzy	X
taxlaw-8979	200	3	]	]	PUNCT
taxlaw-8979	200	4	.	.	PUNCT
taxlaw-8979	201	1	44	44	NUM
taxlaw-8979	201	2	see	see	VERB
taxlaw-8979	201	3	united	united	PROPN
taxlaw-8979	201	4	nations	nations	PROPN
taxlaw-8979	201	5	,	,	PUNCT
taxlaw-8979	201	6	south	south	ADJ
taxlaw-8979	201	7	sudanese	sudanese	ADJ
taxlaw-8979	201	8	‘	'	PUNCT
taxlaw-8979	201	9	one	one	NUM
taxlaw-8979	201	10	step	step	NOUN
taxlaw-8979	201	11	away	away	ADV
taxlaw-8979	201	12	from	from	ADP
taxlaw-8979	201	13	famine	famine	NOUN
taxlaw-8979	201	14	'	'	PUNCT
taxlaw-8979	201	15	,	,	PUNCT
taxlaw-8979	201	16	as	as	SCONJ
taxlaw-8979	201	17	un	un	PROPN
taxlaw-8979	201	18	launches	launch	VERB
taxlaw-8979	201	19	humanitarian	humanitarian	ADJ
taxlaw-8979	201	20	response	response	NOUN
taxlaw-8979	201	21	plan	plan	NOUN
taxlaw-8979	201	22	,	,	PUNCT
taxlaw-8979	201	23	https://news.un.org/en/story/2021/03/1087492	https://news.un.org/en/story/2021/03/1087492	PUNCT
taxlaw-8979	202	1	[	[	X
taxlaw-8979	202	2	https://perma.cc/ny5z-rzuq	https://perma.cc/ny5z-rzuq	X
taxlaw-8979	202	3	]	]	X
taxlaw-8979	202	4	(	(	PUNCT
taxlaw-8979	202	5	noting	note	VERB
taxlaw-8979	202	6	that	that	SCONJ
taxlaw-8979	202	7	roughly	roughly	ADV
taxlaw-8979	202	8	7.2	7.2	NUM
taxlaw-8979	202	9	million	million	NUM
taxlaw-8979	202	10	citizens	citizen	NOUN
taxlaw-8979	202	11	suffer	suffer	VERB
taxlaw-8979	202	12	from	from	ADP
taxlaw-8979	202	13	severe	severe	ADJ
taxlaw-8979	202	14	food	food	NOUN
taxlaw-8979	202	15	insecurity	insecurity	NOUN
taxlaw-8979	202	16	)	)	PUNCT
taxlaw-8979	202	17	.	.	PUNCT
taxlaw-8979	203	1	45	45	NUM
taxlaw-8979	203	2	see	see	VERB
taxlaw-8979	203	3	the	the	DET
taxlaw-8979	203	4	sentry	sentry	NOUN
taxlaw-8979	203	5	,	,	PUNCT
taxlaw-8979	203	6	war	war	NOUN
taxlaw-8979	203	7	crimes	crime	NOUN
taxlaw-8979	203	8	should	should	AUX
taxlaw-8979	203	9	n’t	not	PART
taxlaw-8979	203	10	pay	pay	VERB
taxlaw-8979	203	11	:	:	PUNCT
taxlaw-8979	203	12	stopping	stop	VERB
taxlaw-8979	203	13	the	the	DET
taxlaw-8979	203	14	looting	looting	NOUN
taxlaw-8979	203	15	and	and	CCONJ
taxlaw-8979	203	16	destruction	destruction	NOUN
taxlaw-8979	203	17	in	in	ADP
taxlaw-8979	203	18	south	south	PROPN
taxlaw-8979	203	19	sudan	sudan	PROPN
taxlaw-8979	203	20	(	(	PUNCT
taxlaw-8979	203	21	sept	sept	PROPN
taxlaw-8979	203	22	.	.	PROPN
taxlaw-8979	203	23	2016	2016	NUM
taxlaw-8979	203	24	)	)	PUNCT
taxlaw-8979	203	25	.	.	PUNCT
taxlaw-8979	204	1	46	46	NUM
taxlaw-8979	205	1	i	i	PRON
taxlaw-8979	205	2	d.	d.	PROPN
taxlaw-8979	205	3	at	at	ADP
taxlaw-8979	205	4	11	11	NUM
taxlaw-8979	205	5	.	.	PUNCT
taxlaw-8979	206	1	47	47	NUM
taxlaw-8979	206	2	see	see	VERB
taxlaw-8979	206	3	i	i	PRON
taxlaw-8979	206	4	d.	d.	PROPN
taxlaw-8979	206	5	at	at	ADP
taxlaw-8979	206	6	5	5	NUM
taxlaw-8979	206	7	-	-	SYM
taxlaw-8979	206	8	6	6	NUM
taxlaw-8979	206	9	.	.	PUNCT
taxlaw-8979	206	10	48	48	NUM
taxlaw-8979	206	11	see	see	VERB
taxlaw-8979	206	12	sydney	sydney	PROPN
taxlaw-8979	206	13	p.	p.	PROPN
taxlaw-8979	206	14	freedberg	freedberg	PROPN
taxlaw-8979	206	15	et	et	PROPN
taxlaw-8979	206	16	al	al	PROPN
taxlaw-8979	206	17	.	.	PROPN
taxlaw-8979	206	18	,	,	PUNCT
taxlaw-8979	206	19	how	how	SCONJ
taxlaw-8979	206	20	africa	africa	PROPN
taxlaw-8979	206	21	’s	’s	PART
taxlaw-8979	206	22	richest	rich	ADJ
taxlaw-8979	206	23	woman	woman	NOUN
taxlaw-8979	206	24	exploited	exploit	VERB
taxlaw-8979	206	25	family	family	NOUN
taxlaw-8979	206	26	ties	tie	NOUN
taxlaw-8979	206	27	,	,	PUNCT
taxlaw-8979	206	28	shell	shell	ADJ
taxlaw-8979	206	29	companies	company	NOUN
taxlaw-8979	206	30	and	and	CCONJ
taxlaw-8979	206	31	inside	inside	ADJ
taxlaw-8979	206	32	deals	deal	NOUN
taxlaw-8979	206	33	to	to	PART
taxlaw-8979	206	34	build	build	VERB
taxlaw-8979	206	35	an	an	DET
taxlaw-8979	206	36	empire	empire	NOUN
taxlaw-8979	206	37	,	,	PUNCT
taxlaw-8979	206	38	int’l	int’l	PRON
taxlaw-8979	206	39	consortium	consortium	VERB
taxlaw-8979	206	40	investigative	investigative	ADJ
taxlaw-8979	206	41	journalists	journalist	NOUN
taxlaw-8979	206	42	(	(	PUNCT
taxlaw-8979	206	43	jan	jan	PROPN
taxlaw-8979	206	44	.	.	PROPN
taxlaw-8979	206	45	19	19	NUM
taxlaw-8979	206	46	,	,	PUNCT
taxlaw-8979	206	47	2020	2020	NUM
taxlaw-8979	206	48	)	)	PUNCT
taxlaw-8979	206	49	,	,	PUNCT
taxlaw-8979	206	50	https://www.icij.org/investigations/luanda-leaks/how-africas-richest-woman-exploited-family-ties-shell-companiesand-inside-deals-to-build-an-empire/	https://www.icij.org/investigations/luanda-leaks/how-africas-richest-woman-exploited-family-ties-shell-companiesand-inside-deals-to-build-an-empire/	NOUN
taxlaw-8979	207	1	[	[	X
taxlaw-8979	207	2	https://perma.cc/8426-aqvv	https://perma.cc/8426-aqvv	X
taxlaw-8979	207	3	]	]	X
taxlaw-8979	207	4	.	.	PUNCT
taxlaw-8979	208	1	49	49	NUM
taxlaw-8979	208	2	for	for	ADP
taxlaw-8979	208	3	discussion	discussion	NOUN
taxlaw-8979	208	4	,	,	PUNCT
taxlaw-8979	208	5	see	see	VERB
taxlaw-8979	208	6	mccarthy	mccarthy	PROPN
taxlaw-8979	208	7	,	,	PUNCT
taxlaw-8979	208	8	supra	supra	PROPN
taxlaw-8979	208	9	note	note	PROPN
taxlaw-8979	208	10	37	37	NUM
taxlaw-8979	208	11	,	,	PUNCT
taxlaw-8979	208	12	at	at	ADP
taxlaw-8979	208	13	128	128	NUM
taxlaw-8979	208	14	-	-	SYM
taxlaw-8979	208	15	31	31	NUM
taxlaw-8979	208	16	.	.	PUNCT
taxlaw-8979	209	1	columbia	columbia	PROPN
taxlaw-8979	209	2	journal	journal	PROPN
taxlaw-8979	209	3	of	of	ADP
taxlaw-8979	209	4	tax	tax	NOUN
taxlaw-8979	209	5	law	law	NOUN
taxlaw-8979	210	1	[	[	X
taxlaw-8979	210	2	vol	vol	NOUN
taxlaw-8979	210	3	:	:	PUNCT
taxlaw-8979	210	4	13:45	13:45	NUM
taxlaw-8979	210	5	54	54	NUM
taxlaw-8979	210	6	roughly	roughly	ADV
taxlaw-8979	210	7	$	$	SYM
taxlaw-8979	210	8	70	70	NUM
taxlaw-8979	210	9	million	million	NUM
taxlaw-8979	210	10	—	—	PUNCT
taxlaw-8979	210	11	at	at	ADP
taxlaw-8979	210	12	the	the	DET
taxlaw-8979	210	13	same	same	ADJ
taxlaw-8979	210	14	time	time	NOUN
taxlaw-8979	210	15	as	as	SCONJ
taxlaw-8979	210	16	his	his	PRON
taxlaw-8979	210	17	country	country	NOUN
taxlaw-8979	210	18	was	be	AUX
taxlaw-8979	210	19	receiving	receive	VERB
taxlaw-8979	210	20	foreign	foreign	ADJ
taxlaw-8979	210	21	aid.50	aid.50	NOUN
taxlaw-8979	210	22	with	with	ADP
taxlaw-8979	210	23	respect	respect	NOUN
taxlaw-8979	210	24	to	to	ADP
taxlaw-8979	210	25	other	other	ADJ
taxlaw-8979	210	26	middle	middle	ADJ
taxlaw-8979	210	27	eastern	eastern	ADJ
taxlaw-8979	210	28	countries	country	NOUN
taxlaw-8979	210	29	,	,	PUNCT
taxlaw-8979	210	30	the	the	DET
taxlaw-8979	210	31	panama	panama	PROPN
taxlaw-8979	210	32	papers	paper	NOUN
taxlaw-8979	210	33	also	also	ADV
taxlaw-8979	210	34	uncovered	uncover	VERB
taxlaw-8979	210	35	how	how	SCONJ
taxlaw-8979	210	36	former	former	ADJ
taxlaw-8979	210	37	heads	head	NOUN
taxlaw-8979	210	38	of	of	ADP
taxlaw-8979	210	39	state	state	NOUN
taxlaw-8979	210	40	,	,	PUNCT
taxlaw-8979	210	41	including	include	VERB
taxlaw-8979	210	42	from	from	ADP
taxlaw-8979	210	43	kuwait	kuwait	PROPN
taxlaw-8979	210	44	,	,	PUNCT
taxlaw-8979	210	45	palestine	palestine	PROPN
taxlaw-8979	210	46	,	,	PUNCT
taxlaw-8979	210	47	saudi	saudi	PROPN
taxlaw-8979	210	48	arabia	arabia	PROPN
taxlaw-8979	210	49	,	,	PUNCT
taxlaw-8979	210	50	and	and	CCONJ
taxlaw-8979	210	51	qatar	qatar	PROPN
taxlaw-8979	210	52	,	,	PUNCT
taxlaw-8979	210	53	use	use	VERB
taxlaw-8979	210	54	tax	tax	NOUN
taxlaw-8979	210	55	haven	haven	NOUN
taxlaw-8979	210	56	entities	entity	NOUN
taxlaw-8979	210	57	like	like	ADP
taxlaw-8979	210	58	corporations	corporation	NOUN
taxlaw-8979	210	59	to	to	PART
taxlaw-8979	210	60	move	move	VERB
taxlaw-8979	210	61	money	money	NOUN
taxlaw-8979	210	62	offshore.51	offshore.51	ADV
taxlaw-8979	210	63	after	after	ADP
taxlaw-8979	210	64	surveying	survey	VERB
taxlaw-8979	210	65	the	the	DET
taxlaw-8979	210	66	wealth	wealth	NOUN
taxlaw-8979	210	67	held	hold	VERB
taxlaw-8979	210	68	by	by	ADP
taxlaw-8979	210	69	these	these	DET
taxlaw-8979	210	70	individuals	individual	NOUN
taxlaw-8979	210	71	,	,	PUNCT
taxlaw-8979	210	72	the	the	DET
taxlaw-8979	210	73	german	german	ADJ
taxlaw-8979	210	74	journalists	journalist	NOUN
taxlaw-8979	210	75	who	who	PRON
taxlaw-8979	210	76	first	first	ADV
taxlaw-8979	210	77	received	receive	VERB
taxlaw-8979	210	78	the	the	DET
taxlaw-8979	210	79	panama	panama	PROPN
taxlaw-8979	210	80	papers	paper	NOUN
taxlaw-8979	210	81	noted	note	VERB
taxlaw-8979	210	82	:	:	PUNCT
taxlaw-8979	210	83	“	"	PUNCT
taxlaw-8979	210	84	they	they	PRON
taxlaw-8979	210	85	enjoy	enjoy	VERB
taxlaw-8979	210	86	unimaginable	unimaginable	ADJ
taxlaw-8979	210	87	luxury	luxury	NOUN
taxlaw-8979	210	88	while	while	SCONJ
taxlaw-8979	210	89	at	at	ADV
taxlaw-8979	210	90	least	least	ADJ
taxlaw-8979	210	91	part	part	NOUN
taxlaw-8979	210	92	of	of	ADP
taxlaw-8979	210	93	the	the	DET
taxlaw-8979	210	94	population	population	NOUN
taxlaw-8979	210	95	is	be	AUX
taxlaw-8979	210	96	living	live	VERB
taxlaw-8979	210	97	a	a	DET
taxlaw-8979	210	98	hand	hand	NOUN
taxlaw-8979	210	99	-	-	PUNCT
taxlaw-8979	210	100	to	to	ADP
taxlaw-8979	210	101	-	-	PUNCT
taxlaw-8979	210	102	mouth	mouth	NOUN
taxlaw-8979	210	103	existence	existence	NOUN
taxlaw-8979	210	104	.	.	PUNCT
taxlaw-8979	211	1	”52	”52	ADV
taxlaw-8979	211	2	where	where	SCONJ
taxlaw-8979	211	3	do	do	AUX
taxlaw-8979	211	4	the	the	DET
taxlaw-8979	211	5	looters	looter	NOUN
taxlaw-8979	211	6	go	go	VERB
taxlaw-8979	211	7	after	after	SCONJ
taxlaw-8979	211	8	they	they	PRON
taxlaw-8979	211	9	have	have	AUX
taxlaw-8979	211	10	impoverished	impoverish	VERB
taxlaw-8979	211	11	their	their	PRON
taxlaw-8979	211	12	countries	country	NOUN
taxlaw-8979	211	13	?	?	PUNCT
taxlaw-8979	212	1	there	there	PRON
taxlaw-8979	212	2	is	be	VERB
taxlaw-8979	212	3	always	always	ADV
taxlaw-8979	212	4	a	a	DET
taxlaw-8979	212	5	friendly	friendly	ADJ
taxlaw-8979	212	6	port	port	NOUN
taxlaw-8979	212	7	in	in	ADP
taxlaw-8979	212	8	the	the	DET
taxlaw-8979	212	9	storm	storm	NOUN
taxlaw-8979	212	10	.	.	PUNCT
taxlaw-8979	213	1	dubai	dubai	PROPN
taxlaw-8979	213	2	,	,	PUNCT
taxlaw-8979	213	3	in	in	ADP
taxlaw-8979	213	4	particular	particular	ADJ
taxlaw-8979	213	5	,	,	PUNCT
taxlaw-8979	213	6	serves	serve	VERB
taxlaw-8979	213	7	as	as	ADP
taxlaw-8979	213	8	the	the	DET
taxlaw-8979	213	9	last	last	ADJ
taxlaw-8979	213	10	-	-	PUNCT
taxlaw-8979	213	11	stop	stop	NOUN
taxlaw-8979	213	12	destination	destination	NOUN
taxlaw-8979	213	13	for	for	ADP
taxlaw-8979	213	14	many	many	ADJ
taxlaw-8979	213	15	of	of	ADP
taxlaw-8979	213	16	the	the	DET
taxlaw-8979	213	17	world	world	NOUN
taxlaw-8979	213	18	’s	’s	PART
taxlaw-8979	213	19	biggest	big	ADJ
taxlaw-8979	213	20	financial	financial	ADJ
taxlaw-8979	213	21	crooks	crook	NOUN
taxlaw-8979	213	22	in	in	ADP
taxlaw-8979	213	23	part	part	NOUN
taxlaw-8979	213	24	due	due	ADP
taxlaw-8979	213	25	to	to	ADP
taxlaw-8979	213	26	its	its	PRON
taxlaw-8979	213	27	unwillingness	unwillingness	NOUN
taxlaw-8979	213	28	to	to	PART
taxlaw-8979	213	29	extradite	extradite	VERB
taxlaw-8979	213	30	criminals	criminal	NOUN
taxlaw-8979	213	31	back	back	ADV
taxlaw-8979	213	32	to	to	ADP
taxlaw-8979	213	33	their	their	PRON
taxlaw-8979	213	34	home	home	NOUN
taxlaw-8979	213	35	countries	country	NOUN
taxlaw-8979	213	36	to	to	PART
taxlaw-8979	213	37	face	face	VERB
taxlaw-8979	213	38	charges	charge	NOUN
taxlaw-8979	213	39	.	.	PUNCT
taxlaw-8979	214	1	al	al	PROPN
taxlaw-8979	214	2	khanani	khanani	PROPN
taxlaw-8979	214	3	,	,	PUNCT
taxlaw-8979	214	4	the	the	DET
taxlaw-8979	214	5	world	world	NOUN
taxlaw-8979	214	6	’s	’s	PART
taxlaw-8979	214	7	biggest	big	ADJ
taxlaw-8979	214	8	money	money	NOUN
taxlaw-8979	214	9	launderer	launderer	NOUN
taxlaw-8979	214	10	and	and	CCONJ
taxlaw-8979	214	11	a	a	DET
taxlaw-8979	214	12	terrorist	terrorist	ADJ
taxlaw-8979	214	13	financier	financier	NOUN
taxlaw-8979	214	14	suspected	suspect	VERB
taxlaw-8979	214	15	of	of	ADP
taxlaw-8979	214	16	laundering	launder	VERB
taxlaw-8979	214	17	billions	billion	NOUN
taxlaw-8979	214	18	of	of	ADP
taxlaw-8979	214	19	dollars	dollar	NOUN
taxlaw-8979	214	20	,	,	PUNCT
taxlaw-8979	214	21	was	be	AUX
taxlaw-8979	214	22	based	base	VERB
taxlaw-8979	214	23	in	in	ADP
taxlaw-8979	214	24	dubai.53	dubai.53	NOUN
taxlaw-8979	214	25	after	after	ADP
taxlaw-8979	214	26	looting	loot	VERB
taxlaw-8979	214	27	south	south	PROPN
taxlaw-8979	214	28	africa	africa	PROPN
taxlaw-8979	214	29	for	for	ADP
taxlaw-8979	214	30	decades	decade	NOUN
taxlaw-8979	214	31	,	,	PUNCT
taxlaw-8979	214	32	the	the	DET
taxlaw-8979	214	33	gupta	gupta	PROPN
taxlaw-8979	214	34	brothers	brother	NOUN
taxlaw-8979	214	35	fled	flee	VERB
taxlaw-8979	214	36	to	to	ADP
taxlaw-8979	214	37	dubai.54	dubai.54	PROPN
taxlaw-8979	214	38	as	as	SCONJ
taxlaw-8979	214	39	mentioned	mention	VERB
taxlaw-8979	214	40	,	,	PUNCT
taxlaw-8979	214	41	after	after	SCONJ
taxlaw-8979	214	42	the	the	DET
taxlaw-8979	214	43	luanda	luanda	PROPN
taxlaw-8979	214	44	leak	leak	PROPN
taxlaw-8979	214	45	revealed	reveal	VERB
taxlaw-8979	214	46	africa	africa	PROPN
taxlaw-8979	214	47	’s	’s	PART
taxlaw-8979	214	48	richest	rich	ADJ
taxlaw-8979	214	49	woman	woman	NOUN
taxlaw-8979	214	50	stole	steal	VERB
taxlaw-8979	214	51	billions	billion	NOUN
taxlaw-8979	214	52	of	of	ADP
taxlaw-8979	214	53	dollars	dollar	NOUN
taxlaw-8979	214	54	from	from	ADP
taxlaw-8979	214	55	her	her	PRON
taxlaw-8979	214	56	own	own	ADJ
taxlaw-8979	214	57	country	country	NOUN
taxlaw-8979	214	58	,	,	PUNCT
taxlaw-8979	214	59	she	she	PRON
taxlaw-8979	214	60	also	also	ADV
taxlaw-8979	214	61	absconded	abscond	VERB
taxlaw-8979	214	62	to	to	ADP
taxlaw-8979	214	63	dubai.55	dubai.55	NOUN
taxlaw-8979	214	64	dubai	dubai	NOUN
taxlaw-8979	214	65	is	be	AUX
taxlaw-8979	214	66	filled	fill	VERB
taxlaw-8979	214	67	with	with	ADP
taxlaw-8979	214	68	so	so	ADV
taxlaw-8979	214	69	many	many	ADJ
taxlaw-8979	214	70	foreign	foreign	ADJ
taxlaw-8979	214	71	gangsters	gangster	NOUN
taxlaw-8979	214	72	and	and	CCONJ
taxlaw-8979	214	73	demimonde	demimonde	ADJ
taxlaw-8979	214	74	characters	character	NOUN
taxlaw-8979	214	75	it	it	PRON
taxlaw-8979	214	76	resembles	resemble	VERB
taxlaw-8979	214	77	rick	rick	PROPN
taxlaw-8979	214	78	's	's	PART
taxlaw-8979	214	79	café	café	NOUN
taxlaw-8979	214	80	américain	américain	NOUN
taxlaw-8979	214	81	in	in	ADP
taxlaw-8979	214	82	the	the	DET
taxlaw-8979	214	83	movie	movie	NOUN
taxlaw-8979	214	84	casablanca	casablanca	NOUN
taxlaw-8979	214	85	or	or	CCONJ
taxlaw-8979	214	86	perhaps	perhaps	ADV
taxlaw-8979	214	87	the	the	DET
taxlaw-8979	214	88	mos	mos	PROPN
taxlaw-8979	214	89	eisley	eisley	PROPN
taxlaw-8979	214	90	cantina	cantina	PROPN
taxlaw-8979	214	91	in	in	ADP
taxlaw-8979	214	92	star	star	PROPN
taxlaw-8979	214	93	wars	wars	PROPN
taxlaw-8979	214	94	episode	episode	PROPN
taxlaw-8979	214	95	iv	iv	PROPN
taxlaw-8979	214	96	.	.	PUNCT
taxlaw-8979	215	1	c.	c.	PROPN
taxlaw-8979	215	2	millionaire	millionaire	PROPN
taxlaw-8979	215	3	paradise	paradise	PROPN
taxlaw-8979	215	4	the	the	DET
taxlaw-8979	215	5	offshore	offshore	ADJ
taxlaw-8979	215	6	world	world	NOUN
taxlaw-8979	215	7	is	be	AUX
taxlaw-8979	215	8	also	also	ADV
taxlaw-8979	215	9	a	a	DET
taxlaw-8979	215	10	paradise	paradise	NOUN
taxlaw-8979	215	11	for	for	ADP
taxlaw-8979	215	12	millionaires	millionaire	NOUN
taxlaw-8979	215	13	,	,	PUNCT
taxlaw-8979	215	14	including	include	VERB
taxlaw-8979	215	15	a	a	DET
taxlaw-8979	215	16	group	group	NOUN
taxlaw-8979	215	17	of	of	ADP
taxlaw-8979	215	18	individuals	individual	NOUN
taxlaw-8979	215	19	who	who	PRON
taxlaw-8979	215	20	are	be	AUX
taxlaw-8979	215	21	referred	refer	VERB
taxlaw-8979	215	22	to	to	ADP
taxlaw-8979	215	23	,	,	PUNCT
taxlaw-8979	215	24	in	in	ADP
taxlaw-8979	215	25	tax	tax	NOUN
taxlaw-8979	215	26	industry	industry	NOUN
taxlaw-8979	215	27	jargon	jargon	NOUN
taxlaw-8979	215	28	,	,	PUNCT
taxlaw-8979	215	29	as	as	ADP
taxlaw-8979	215	30	“	"	PUNCT
taxlaw-8979	215	31	ultra	ultra	ADJ
taxlaw-8979	215	32	-	-	ADJ
taxlaw-8979	215	33	high	high	ADJ
taxlaw-8979	215	34	-	-	PUNCT
taxlaw-8979	215	35	net	net	NOUN
taxlaw-8979	215	36	-	-	PUNCT
taxlaw-8979	215	37	worth	worth	NOUN
taxlaw-8979	215	38	individuals”—those	individuals”—those	PUNCT
taxlaw-8979	215	39	who	who	PRON
taxlaw-8979	215	40	own	own	VERB
taxlaw-8979	215	41	$	$	SYM
taxlaw-8979	215	42	50	50	NUM
taxlaw-8979	215	43	50	50	NUM
taxlaw-8979	215	44	see	see	NOUN
taxlaw-8979	215	45	will	will	AUX
taxlaw-8979	215	46	fitzgibbon	fitzgibbon	VERB
taxlaw-8979	215	47	,	,	PUNCT
taxlaw-8979	215	48	while	while	SCONJ
taxlaw-8979	215	49	foreign	foreign	ADJ
taxlaw-8979	215	50	aid	aid	NOUN
taxlaw-8979	215	51	poured	pour	VERB
taxlaw-8979	215	52	in	in	ADP
taxlaw-8979	215	53	,	,	PUNCT
taxlaw-8979	215	54	jordan	jordan	PROPN
taxlaw-8979	215	55	’s	’s	PART
taxlaw-8979	215	56	king	king	PROPN
taxlaw-8979	215	57	abdullah	abdullah	PROPN
taxlaw-8979	215	58	funnelled	funnel	VERB
taxlaw-8979	215	59	$	$	SYM
taxlaw-8979	215	60	100	100	NUM
taxlaw-8979	215	61	m	m	NOUN
taxlaw-8979	215	62	through	through	ADP
taxlaw-8979	215	63	secret	secret	ADJ
taxlaw-8979	215	64	companies	company	NOUN
taxlaw-8979	215	65	to	to	PART
taxlaw-8979	215	66	buy	buy	VERB
taxlaw-8979	215	67	luxury	luxury	NOUN
taxlaw-8979	215	68	homes	home	NOUN
taxlaw-8979	215	69	,	,	PUNCT
taxlaw-8979	215	70	int’l	int’l	PRON
taxlaw-8979	215	71	consortium	consortium	VERB
taxlaw-8979	215	72	investigative	investigative	ADJ
taxlaw-8979	215	73	journalists	journalist	NOUN
taxlaw-8979	215	74	(	(	PUNCT
taxlaw-8979	215	75	oct	oct	PROPN
taxlaw-8979	215	76	.	.	PROPN
taxlaw-8979	215	77	3	3	NUM
taxlaw-8979	215	78	,	,	PUNCT
taxlaw-8979	215	79	2021	2021	NUM
taxlaw-8979	215	80	)	)	PUNCT
taxlaw-8979	215	81	,	,	PUNCT
taxlaw-8979	216	1	https://www.icij.org/investigations/pandora-papers/jordan-king-abdullah-luxury-property/	https://www.icij.org/investigations/pandora-papers/jordan-king-abdullah-luxury-property/	PROPN
taxlaw-8979	217	1	[	[	X
taxlaw-8979	217	2	https://perma.cc/sc3vhck4	https://perma.cc/sc3vhck4	X
taxlaw-8979	217	3	]	]	X
taxlaw-8979	217	4	;	;	PUNCT
taxlaw-8979	217	5	greg	greg	PROPN
taxlaw-8979	217	6	miller	miller	PROPN
taxlaw-8979	217	7	,	,	PUNCT
taxlaw-8979	217	8	while	while	SCONJ
taxlaw-8979	217	9	his	his	PRON
taxlaw-8979	217	10	country	country	NOUN
taxlaw-8979	217	11	struggles	struggle	VERB
taxlaw-8979	217	12	,	,	PUNCT
taxlaw-8979	217	13	jordan	jordan	PROPN
taxlaw-8979	217	14	’s	’s	PART
taxlaw-8979	217	15	king	king	PROPN
taxlaw-8979	217	16	abdullah	abdullah	PROPN
taxlaw-8979	217	17	secretly	secretly	ADV
taxlaw-8979	217	18	splurges	splurge	VERB
taxlaw-8979	217	19	,	,	PUNCT
taxlaw-8979	217	20	wash	wash	NOUN
taxlaw-8979	217	21	.	.	PUNCT
taxlaw-8979	218	1	post	post	NOUN
taxlaw-8979	218	2	(	(	PUNCT
taxlaw-8979	218	3	oct	oct	PROPN
taxlaw-8979	218	4	.	.	PROPN
taxlaw-8979	218	5	3	3	NUM
taxlaw-8979	218	6	,	,	PUNCT
taxlaw-8979	218	7	2021	2021	NUM
taxlaw-8979	218	8	)	)	PUNCT
taxlaw-8979	218	9	,	,	PUNCT
taxlaw-8979	218	10	https://www.washingtonpost.com/world/interactive/2021/jordan-abdullah-shell-companies-luxury-homes/	https://www.washingtonpost.com/world/interactive/2021/jordan-abdullah-shell-companies-luxury-homes/	X
taxlaw-8979	219	1	[	[	X
taxlaw-8979	219	2	https://perma.cc/6xss-xrdz	https://perma.cc/6xss-xrdz	X
taxlaw-8979	219	3	]	]	PUNCT
taxlaw-8979	219	4	.	.	PUNCT
taxlaw-8979	220	1	51	51	NUM
taxlaw-8979	220	2	see	see	VERB
taxlaw-8979	220	3	bastian	bastian	PROPN
taxlaw-8979	220	4	obermayer	obermayer	PROPN
taxlaw-8979	220	5	&	&	CCONJ
taxlaw-8979	220	6	frederik	frederik	PROPN
taxlaw-8979	220	7	obermaier	obermaier	PROPN
taxlaw-8979	220	8	,	,	PUNCT
taxlaw-8979	220	9	the	the	DET
taxlaw-8979	220	10	panama	panama	PROPN
taxlaw-8979	220	11	papers	paper	NOUN
taxlaw-8979	220	12	:	:	PUNCT
taxlaw-8979	220	13	breaking	break	VERB
taxlaw-8979	220	14	the	the	DET
taxlaw-8979	220	15	story	story	NOUN
taxlaw-8979	220	16	of	of	ADP
taxlaw-8979	220	17	how	how	SCONJ
taxlaw-8979	220	18	the	the	DET
taxlaw-8979	220	19	rich	rich	ADJ
taxlaw-8979	220	20	and	and	CCONJ
taxlaw-8979	220	21	powerful	powerful	ADJ
taxlaw-8979	220	22	hide	hide	VERB
taxlaw-8979	220	23	their	their	PRON
taxlaw-8979	220	24	money	money	NOUN
taxlaw-8979	220	25	117	117	NUM
taxlaw-8979	220	26	-	-	SYM
taxlaw-8979	220	27	118	118	NUM
taxlaw-8979	220	28	(	(	PUNCT
taxlaw-8979	220	29	2016	2016	NUM
taxlaw-8979	220	30	)	)	PUNCT
taxlaw-8979	220	31	(	(	PUNCT
taxlaw-8979	220	32	two	two	NUM
taxlaw-8979	220	33	german	german	ADJ
taxlaw-8979	220	34	journalists	journalist	NOUN
taxlaw-8979	220	35	,	,	PUNCT
taxlaw-8979	220	36	bastian	bastian	ADJ
taxlaw-8979	220	37	obermayer	obermayer	NOUN
taxlaw-8979	220	38	and	and	CCONJ
taxlaw-8979	220	39	frederik	frederik	PROPN
taxlaw-8979	220	40	obermaier	obermaier	PROPN
taxlaw-8979	220	41	,	,	PUNCT
taxlaw-8979	220	42	first	first	ADV
taxlaw-8979	220	43	gained	gain	VERB
taxlaw-8979	220	44	access	access	NOUN
taxlaw-8979	220	45	to	to	ADP
taxlaw-8979	220	46	panama	panama	PROPN
taxlaw-8979	220	47	papers	paper	NOUN
taxlaw-8979	220	48	tax	tax	PROPN
taxlaw-8979	220	49	haven	haven	PROPN
taxlaw-8979	220	50	data	data	PROPN
taxlaw-8979	220	51	leak	leak	NOUN
taxlaw-8979	220	52	from	from	ADP
taxlaw-8979	220	53	panamanian	panamanian	ADJ
taxlaw-8979	220	54	law	law	NOUN
taxlaw-8979	220	55	firm	firm	NOUN
taxlaw-8979	220	56	mosseck	mosseck	NOUN
taxlaw-8979	220	57	fonseca	fonseca	NOUN
taxlaw-8979	220	58	and	and	CCONJ
taxlaw-8979	220	59	then	then	ADV
taxlaw-8979	220	60	provided	provide	VERB
taxlaw-8979	220	61	leaks	leak	NOUN
taxlaw-8979	220	62	to	to	ADP
taxlaw-8979	220	63	icij	icij	PROPN
taxlaw-8979	220	64	)	)	PUNCT
taxlaw-8979	220	65	.	.	PUNCT
taxlaw-8979	221	1	see	see	VERB
taxlaw-8979	221	2	also	also	ADV
taxlaw-8979	221	3	secret	secret	ADJ
taxlaw-8979	221	4	dealings	dealing	NOUN
taxlaw-8979	221	5	of	of	ADP
taxlaw-8979	221	6	middle	middle	PROPN
taxlaw-8979	221	7	east	east	PROPN
taxlaw-8979	221	8	leaders	leader	NOUN
taxlaw-8979	221	9	exposed	expose	VERB
taxlaw-8979	221	10	by	by	ADP
taxlaw-8979	221	11	panama	panama	PROPN
taxlaw-8979	221	12	papers	paper	NOUN
taxlaw-8979	221	13	leak	leak	VERB
taxlaw-8979	221	14	,	,	PUNCT
taxlaw-8979	221	15	middle	middle	PROPN
taxlaw-8979	221	16	east	east	PROPN
taxlaw-8979	221	17	eye	eye	PROPN
taxlaw-8979	221	18	(	(	PUNCT
taxlaw-8979	221	19	april	april	PROPN
taxlaw-8979	221	20	4	4	NUM
taxlaw-8979	221	21	,	,	PUNCT
taxlaw-8979	221	22	2016	2016	NUM
taxlaw-8979	221	23	)	)	PUNCT
taxlaw-8979	221	24	,	,	PUNCT
taxlaw-8979	222	1	https://www.middleeasteye.net/fr/news/huge-tax-leak-exposes-leaderssaudi-pakistan-1560802862	https://www.middleeasteye.net/fr/news/huge-tax-leak-exposes-leaderssaudi-pakistan-1560802862	X
taxlaw-8979	223	1	[	[	X
taxlaw-8979	223	2	https://perma.cc/3u4y-tskj	https://perma.cc/3u4y-tskj	X
taxlaw-8979	223	3	]	]	X
taxlaw-8979	223	4	.	.	PUNCT
taxlaw-8979	224	1	52	52	NUM
taxlaw-8979	224	2	i	i	PRON
taxlaw-8979	224	3	d.	d.	NOUN
taxlaw-8979	224	4	at	at	ADP
taxlaw-8979	224	5	117	117	NUM
taxlaw-8979	224	6	-	-	SYM
taxlaw-8979	224	7	18	18	NUM
taxlaw-8979	224	8	.	.	X
taxlaw-8979	225	1	53	53	NUM
taxlaw-8979	225	2	u.s	u.s	PROPN
taxlaw-8979	225	3	.	.	PROPN
taxlaw-8979	225	4	authorities	authority	NOUN
taxlaw-8979	225	5	,	,	PUNCT
taxlaw-8979	225	6	with	with	ADP
taxlaw-8979	225	7	global	global	ADJ
taxlaw-8979	225	8	partners	partner	NOUN
taxlaw-8979	225	9	from	from	ADP
taxlaw-8979	225	10	australia	australia	PROPN
taxlaw-8979	225	11	to	to	ADP
taxlaw-8979	225	12	canada	canada	PROPN
taxlaw-8979	225	13	,	,	PUNCT
taxlaw-8979	225	14	managed	manage	VERB
taxlaw-8979	225	15	to	to	PART
taxlaw-8979	225	16	lure	lure	VERB
taxlaw-8979	225	17	khanani	khanani	NOUN
taxlaw-8979	225	18	from	from	ADP
taxlaw-8979	225	19	dubai	dubai	PROPN
taxlaw-8979	225	20	to	to	ADP
taxlaw-8979	225	21	panama	panama	NOUN
taxlaw-8979	225	22	where	where	SCONJ
taxlaw-8979	225	23	he	he	PRON
taxlaw-8979	225	24	was	be	AUX
taxlaw-8979	225	25	promptly	promptly	ADV
taxlaw-8979	225	26	arrested	arrest	VERB
taxlaw-8979	225	27	.	.	PUNCT
taxlaw-8979	226	1	see	see	VERB
taxlaw-8979	226	2	khurram	khurram	PROPN
taxlaw-8979	226	3	husain	husain	PROPN
taxlaw-8979	226	4	,	,	PUNCT
taxlaw-8979	226	5	khanani	khanani	VERB
taxlaw-8979	226	6	pleads	plead	NOUN
taxlaw-8979	226	7	guilty	guilty	ADJ
taxlaw-8979	226	8	to	to	ADP
taxlaw-8979	226	9	money	money	NOUN
taxlaw-8979	226	10	laundering	laundering	NOUN
taxlaw-8979	226	11	in	in	ADP
taxlaw-8979	226	12	us	us	PROPN
taxlaw-8979	226	13	court	court	NOUN
taxlaw-8979	226	14	,	,	PUNCT
taxlaw-8979	226	15	dawn	dawn	NOUN
taxlaw-8979	226	16	(	(	PUNCT
taxlaw-8979	226	17	nov	nov	PROPN
taxlaw-8979	226	18	.	.	PROPN
taxlaw-8979	226	19	7	7	NUM
taxlaw-8979	226	20	,	,	PUNCT
taxlaw-8979	226	21	2016	2016	NUM
taxlaw-8979	226	22	)	)	PUNCT
taxlaw-8979	226	23	,	,	PUNCT
taxlaw-8979	226	24	https://www.dawn.com/news/1294812	https://www.dawn.com/news/1294812	NOUN
taxlaw-8979	227	1	[	[	X
taxlaw-8979	227	2	https://perma.cc/xq72-mf7q	https://perma.cc/xq72-mf7q	NOUN
taxlaw-8979	227	3	]	]	X
taxlaw-8979	227	4	.	.	PUNCT
taxlaw-8979	228	1	54	54	NUM
taxlaw-8979	228	2	the	the	DET
taxlaw-8979	228	3	gupta	gupta	PROPN
taxlaw-8979	228	4	brothers	brother	NOUN
taxlaw-8979	228	5	are	be	AUX
taxlaw-8979	228	6	suspected	suspect	VERB
taxlaw-8979	228	7	of	of	ADP
taxlaw-8979	228	8	draining	drain	VERB
taxlaw-8979	228	9	south	south	PROPN
taxlaw-8979	228	10	africa	africa	PROPN
taxlaw-8979	228	11	of	of	ADP
taxlaw-8979	228	12	$	$	SYM
taxlaw-8979	228	13	7	7	NUM
taxlaw-8979	228	14	billion	billion	NUM
taxlaw-8979	228	15	in	in	ADP
taxlaw-8979	228	16	lost	lose	VERB
taxlaw-8979	228	17	tax	tax	NOUN
taxlaw-8979	228	18	revenues	revenue	NOUN
taxlaw-8979	228	19	.	.	PUNCT
taxlaw-8979	229	1	in	in	ADP
taxlaw-8979	229	2	one	one	NUM
taxlaw-8979	229	3	case	case	NOUN
taxlaw-8979	229	4	,	,	PUNCT
taxlaw-8979	229	5	the	the	DET
taxlaw-8979	229	6	south	south	ADJ
taxlaw-8979	229	7	african	african	ADJ
taxlaw-8979	229	8	revenue	revenue	NOUN
taxlaw-8979	229	9	service	service	NOUN
taxlaw-8979	229	10	(	(	PUNCT
taxlaw-8979	229	11	sars	sars	PROPN
taxlaw-8979	229	12	)	)	PUNCT
taxlaw-8979	229	13	illegally	illegally	ADV
taxlaw-8979	229	14	gave	give	VERB
taxlaw-8979	229	15	certain	certain	ADJ
taxlaw-8979	229	16	gupta	gupta	NOUN
taxlaw-8979	229	17	companies	company	NOUN
taxlaw-8979	229	18	rand	rand	VERB
taxlaw-8979	229	19	420	420	NUM
taxlaw-8979	229	20	million	million	NUM
taxlaw-8979	229	21	(	(	PUNCT
taxlaw-8979	229	22	roughly	roughly	ADV
taxlaw-8979	229	23	$	$	SYM
taxlaw-8979	229	24	27	27	NUM
taxlaw-8979	229	25	million	million	NUM
taxlaw-8979	229	26	)	)	PUNCT
taxlaw-8979	229	27	in	in	ADP
taxlaw-8979	229	28	tax	tax	NOUN
taxlaw-8979	229	29	refunds	refund	NOUN
taxlaw-8979	229	30	between	between	ADP
taxlaw-8979	229	31	2016	2016	NUM
taxlaw-8979	229	32	and	and	CCONJ
taxlaw-8979	229	33	2018	2018	NUM
taxlaw-8979	229	34	.	.	PUNCT
taxlaw-8979	230	1	the	the	DET
taxlaw-8979	230	2	sars	sars	PROPN
taxlaw-8979	230	3	commissioner	commissioner	PROPN
taxlaw-8979	230	4	tom	tom	PROPN
taxlaw-8979	230	5	moyane	moyane	PROPN
taxlaw-8979	230	6	,	,	PUNCT
taxlaw-8979	230	7	a	a	DET
taxlaw-8979	230	8	known	known	ADJ
taxlaw-8979	230	9	zuma	zuma	NOUN
taxlaw-8979	230	10	crony	crony	NOUN
taxlaw-8979	230	11	,	,	PUNCT
taxlaw-8979	230	12	was	be	AUX
taxlaw-8979	230	13	suspended	suspend	VERB
taxlaw-8979	230	14	in	in	ADP
taxlaw-8979	230	15	2018	2018	NUM
taxlaw-8979	230	16	for	for	ADP
taxlaw-8979	230	17	his	his	PRON
taxlaw-8979	230	18	suspected	suspect	VERB
taxlaw-8979	230	19	complicity	complicity	NOUN
taxlaw-8979	230	20	in	in	ADP
taxlaw-8979	230	21	the	the	DET
taxlaw-8979	230	22	corruption	corruption	NOUN
taxlaw-8979	230	23	.	.	PUNCT
taxlaw-8979	231	1	see	see	VERB
taxlaw-8979	231	2	press	press	NOUN
taxlaw-8979	231	3	trust	trust	NOUN
taxlaw-8979	231	4	of	of	ADP
taxlaw-8979	231	5	india	india	PROPN
taxlaw-8979	231	6	,	,	PUNCT
taxlaw-8979	231	7	south	south	ADJ
taxlaw-8979	231	8	african	african	ADJ
taxlaw-8979	231	9	court	court	NOUN
taxlaw-8979	231	10	freezes	freeze	VERB
taxlaw-8979	231	11	assets	asset	NOUN
taxlaw-8979	231	12	of	of	ADP
taxlaw-8979	231	13	gupta	gupta	PROPN
taxlaw-8979	231	14	family	family	NOUN
taxlaw-8979	231	15	and	and	CCONJ
taxlaw-8979	231	16	associate	associate	ADJ
taxlaw-8979	231	17	,	,	PUNCT
taxlaw-8979	231	18	bus	bus	NOUN
taxlaw-8979	231	19	.	.	PUNCT
taxlaw-8979	232	1	standard	standard	PROPN
taxlaw-8979	232	2	(	(	PUNCT
taxlaw-8979	232	3	june	june	PROPN
taxlaw-8979	232	4	5	5	NUM
taxlaw-8979	232	5	,	,	PUNCT
taxlaw-8979	232	6	2021	2021	NUM
taxlaw-8979	232	7	)	)	PUNCT
taxlaw-8979	232	8	,	,	PUNCT
taxlaw-8979	232	9	https://www.businessstandard.com/article/international/south-african-court-freezes-assets-of-gupta-family-and-associate121060500014_1.html	https://www.businessstandard.com/article/international/south-african-court-freezes-assets-of-gupta-family-and-associate121060500014_1.html	VERB
taxlaw-8979	233	1	[	[	X
taxlaw-8979	233	2	https://perma.cc/l6va-pyvw	https://perma.cc/l6va-pyvw	X
taxlaw-8979	233	3	]	]	PUNCT
taxlaw-8979	233	4	.	.	PUNCT
taxlaw-8979	234	1	55	55	NUM
taxlaw-8979	234	2	see	see	VERB
taxlaw-8979	234	3	freedberg	freedberg	NOUN
taxlaw-8979	234	4	et	et	PROPN
taxlaw-8979	234	5	al	al	PROPN
taxlaw-8979	234	6	.	.	PROPN
taxlaw-8979	234	7	,	,	PUNCT
taxlaw-8979	234	8	supra	supra	PROPN
taxlaw-8979	234	9	note	note	PROPN
taxlaw-8979	234	10	48	48	NUM
taxlaw-8979	234	11	;	;	PUNCT
taxlaw-8979	234	12	see	see	VERB
taxlaw-8979	234	13	also	also	ADV
taxlaw-8979	234	14	anisha	anisha	PROPN
taxlaw-8979	234	15	kohli	kohli	PROPN
taxlaw-8979	234	16	,	,	PUNCT
taxlaw-8979	234	17	facing	face	VERB
taxlaw-8979	234	18	global	global	ADJ
taxlaw-8979	234	19	pressure	pressure	NOUN
taxlaw-8979	234	20	,	,	PUNCT
taxlaw-8979	234	21	the	the	DET
taxlaw-8979	234	22	united	united	PROPN
taxlaw-8979	234	23	arab	arab	PROPN
taxlaw-8979	234	24	emirates	emirates	PROPN
taxlaw-8979	234	25	to	to	PART
taxlaw-8979	234	26	begin	begin	VERB
taxlaw-8979	234	27	fining	fine	VERB
taxlaw-8979	234	28	violators	violator	NOUN
taxlaw-8979	234	29	of	of	ADP
taxlaw-8979	234	30	new	new	ADJ
taxlaw-8979	234	31	corporate	corporate	ADJ
taxlaw-8979	234	32	transparency	transparency	NOUN
taxlaw-8979	234	33	rules	rule	NOUN
taxlaw-8979	234	34	,	,	PUNCT
taxlaw-8979	234	35	int’l	int’l	PRON
taxlaw-8979	234	36	consortium	consortium	VERB
taxlaw-8979	234	37	investigative	investigative	ADJ
taxlaw-8979	234	38	journalists	journalist	NOUN
taxlaw-8979	234	39	(	(	PUNCT
taxlaw-8979	234	40	june	june	PROPN
taxlaw-8979	234	41	21	21	NUM
taxlaw-8979	234	42	,	,	PUNCT
taxlaw-8979	234	43	2021	2021	NUM
taxlaw-8979	234	44	)	)	PUNCT
taxlaw-8979	234	45	,	,	PUNCT
taxlaw-8979	234	46	https://www.icij.org/investigations/fincen-files/facing-global-pressure-the-unitedarab-emirates-to-begin-fining-violators-of-new-corporate-transparency-rules/	https://www.icij.org/investigations/fincen-files/facing-global-pressure-the-unitedarab-emirates-to-begin-fining-violators-of-new-corporate-transparency-rules/	PROPN
taxlaw-8979	235	1	[	[	X
taxlaw-8979	235	2	https://perma.cc/3nha-azrx	https://perma.cc/3nha-azrx	X
taxlaw-8979	235	3	]	]	X
taxlaw-8979	235	4	(	(	PUNCT
taxlaw-8979	235	5	discussing	discuss	VERB
taxlaw-8979	235	6	how	how	SCONJ
taxlaw-8979	235	7	united	united	PROPN
taxlaw-8979	235	8	arab	arab	PROPN
taxlaw-8979	235	9	emirates	emirates	PROPN
taxlaw-8979	235	10	has	have	AUX
taxlaw-8979	235	11	begun	begin	VERB
taxlaw-8979	235	12	to	to	PART
taxlaw-8979	235	13	cooperate	cooperate	VERB
taxlaw-8979	235	14	with	with	ADP
taxlaw-8979	235	15	global	global	ADJ
taxlaw-8979	235	16	financial	financial	ADJ
taxlaw-8979	235	17	laws	law	NOUN
taxlaw-8979	235	18	targeting	target	VERB
taxlaw-8979	235	19	beneficial	beneficial	ADJ
taxlaw-8979	235	20	owners	owner	NOUN
taxlaw-8979	235	21	with	with	ADP
taxlaw-8979	235	22	glaring	glare	VERB
taxlaw-8979	235	23	loophole	loophole	NOUN
taxlaw-8979	235	24	that	that	PRON
taxlaw-8979	235	25	its	its	PRON
taxlaw-8979	235	26	two	two	NUM
taxlaw-8979	235	27	largest	large	ADJ
taxlaw-8979	235	28	cities	city	NOUN
taxlaw-8979	235	29	,	,	PUNCT
taxlaw-8979	235	30	dubai	dubai	NOUN
taxlaw-8979	235	31	and	and	CCONJ
taxlaw-8979	235	32	abu	abu	PROPN
taxlaw-8979	235	33	dhabi	dhabi	PROPN
taxlaw-8979	235	34	,	,	PUNCT
taxlaw-8979	235	35	are	be	AUX
taxlaw-8979	235	36	exempt	exempt	ADJ
taxlaw-8979	235	37	from	from	ADP
taxlaw-8979	235	38	these	these	DET
taxlaw-8979	235	39	laws	law	NOUN
taxlaw-8979	235	40	)	)	PUNCT
taxlaw-8979	235	41	.	.	PUNCT
taxlaw-8979	236	1	https://www.middleeasteye.net/fr/news/huge-tax-leak-exposes-leaders-saudi-pakistan-1560802862	https://www.middleeasteye.net/fr/news/huge-tax-leak-exposes-leaders-saudi-pakistan-1560802862	NOUN
taxlaw-8979	236	2	https://www.middleeasteye.net/fr/news/huge-tax-leak-exposes-leaders-saudi-pakistan-1560802862	https://www.middleeasteye.net/fr/news/huge-tax-leak-exposes-leaders-saudi-pakistan-1560802862	X
taxlaw-8979	236	3	https://www.dawn.com/news/1294812/khanani-pleads-guilty-to-money-laundering-in-us-court	https://www.dawn.com/news/1294812/khanani-pleads-guilty-to-money-laundering-in-us-court	X
taxlaw-8979	236	4	https://www.dawn.com/news/1294812/khanani-pleads-guilty-to-money-laundering-in-us-court	https://www.dawn.com/news/1294812/khanani-pleads-guilty-to-money-laundering-in-us-court	X
taxlaw-8979	236	5	https://www.icij.org/investigations/fincen-files/facing-global-pressure-the-united-arab-emirates-to-begin-fining-violators-of-new-corporate-transparency-rules/	https://www.icij.org/investigations/fincen-files/facing-global-pressure-the-united-arab-emirates-to-begin-fining-violators-of-new-corporate-transparency-rules/	PROPN
taxlaw-8979	236	6	https://www.icij.org/investigations/fincen-files/facing-global-pressure-the-united-arab-emirates-to-begin-fining-violators-of-new-corporate-transparency-rules/	https://www.icij.org/investigations/fincen-files/facing-global-pressure-the-united-arab-emirates-to-begin-fining-violators-of-new-corporate-transparency-rules/	PROPN
taxlaw-8979	236	7	2021	2021	NUM
taxlaw-8979	236	8	]	]	PUNCT
taxlaw-8979	236	9	secrets	secret	NOUN
taxlaw-8979	236	10	of	of	ADP
taxlaw-8979	236	11	the	the	DET
taxlaw-8979	236	12	panama	panama	PROPN
taxlaw-8979	236	13	papers	paper	NOUN
taxlaw-8979	236	14	55	55	NUM
taxlaw-8979	236	15	million	million	NUM
taxlaw-8979	236	16	or	or	CCONJ
taxlaw-8979	236	17	more	more	ADJ
taxlaw-8979	236	18	in	in	ADP
taxlaw-8979	236	19	assets	asset	NOUN
taxlaw-8979	236	20	.	.	PUNCT
taxlaw-8979	237	1	even	even	ADV
taxlaw-8979	237	2	during	during	ADP
taxlaw-8979	237	3	the	the	DET
taxlaw-8979	237	4	pandemic	pandemic	ADJ
taxlaw-8979	237	5	,	,	PUNCT
taxlaw-8979	237	6	this	this	DET
taxlaw-8979	237	7	wealthy	wealthy	ADJ
taxlaw-8979	237	8	group	group	NOUN
taxlaw-8979	237	9	grew	grow	VERB
taxlaw-8979	237	10	by	by	ADP
taxlaw-8979	237	11	over	over	ADP
taxlaw-8979	237	12	24	24	NUM
taxlaw-8979	237	13	%	%	NOUN
taxlaw-8979	237	14	in	in	ADP
taxlaw-8979	237	15	one	one	NUM
taxlaw-8979	237	16	year.56	year.56	VERB
taxlaw-8979	237	17	the	the	DET
taxlaw-8979	237	18	rise	rise	NOUN
taxlaw-8979	237	19	of	of	ADP
taxlaw-8979	237	20	these	these	DET
taxlaw-8979	237	21	extraordinary	extraordinary	ADJ
taxlaw-8979	237	22	well	well	NOUN
taxlaw-8979	237	23	-	-	PUNCT
taxlaw-8979	237	24	to	to	ADP
taxlaw-8979	237	25	-	-	PUNCT
taxlaw-8979	237	26	doers	doer	NOUN
taxlaw-8979	237	27	was	be	AUX
taxlaw-8979	237	28	facilitated	facilitate	VERB
taxlaw-8979	237	29	by	by	ADP
taxlaw-8979	237	30	the	the	DET
taxlaw-8979	237	31	offshore	offshore	ADJ
taxlaw-8979	237	32	world.57	world.57	NOUN
taxlaw-8979	237	33	this	this	DET
taxlaw-8979	237	34	group	group	NOUN
taxlaw-8979	237	35	takes	take	VERB
taxlaw-8979	237	36	advantage	advantage	NOUN
taxlaw-8979	237	37	of	of	ADP
taxlaw-8979	237	38	the	the	DET
taxlaw-8979	237	39	laws	law	NOUN
taxlaw-8979	237	40	within	within	ADP
taxlaw-8979	237	41	tax	tax	NOUN
taxlaw-8979	237	42	havens	haven	NOUN
taxlaw-8979	237	43	that	that	PRON
taxlaw-8979	237	44	allow	allow	VERB
taxlaw-8979	237	45	them	they	PRON
taxlaw-8979	237	46	to	to	PART
taxlaw-8979	237	47	hide	hide	VERB
taxlaw-8979	237	48	their	their	PRON
taxlaw-8979	237	49	wealth	wealth	NOUN
taxlaw-8979	237	50	from	from	ADP
taxlaw-8979	237	51	the	the	DET
taxlaw-8979	237	52	scrutiny	scrutiny	NOUN
taxlaw-8979	237	53	of	of	ADP
taxlaw-8979	237	54	governments	government	NOUN
taxlaw-8979	237	55	.	.	PUNCT
taxlaw-8979	238	1	in	in	ADP
taxlaw-8979	238	2	fact	fact	NOUN
taxlaw-8979	238	3	,	,	PUNCT
taxlaw-8979	238	4	the	the	DET
taxlaw-8979	238	5	offshore	offshore	ADJ
taxlaw-8979	238	6	world	world	NOUN
taxlaw-8979	238	7	is	be	AUX
taxlaw-8979	238	8	awash	awash	ADJ
taxlaw-8979	238	9	in	in	ADP
taxlaw-8979	238	10	their	their	PRON
taxlaw-8979	238	11	hidden	hide	VERB
taxlaw-8979	238	12	cash	cash	NOUN
taxlaw-8979	238	13	—	—	PUNCT
taxlaw-8979	238	14	an	an	DET
taxlaw-8979	238	15	estimated	estimate	VERB
taxlaw-8979	238	16	$	$	SYM
taxlaw-8979	238	17	5	5	NUM
taxlaw-8979	238	18	to	to	PART
taxlaw-8979	238	19	$	$	SYM
taxlaw-8979	238	20	33	33	NUM
taxlaw-8979	238	21	trillion	trillion	NUM
taxlaw-8979	238	22	in	in	ADP
taxlaw-8979	238	23	private	private	ADJ
taxlaw-8979	238	24	financial	financial	ADJ
taxlaw-8979	238	25	wealth	wealth	NOUN
taxlaw-8979	238	26	is	be	AUX
taxlaw-8979	238	27	stashed	stash	VERB
taxlaw-8979	238	28	away	away	ADV
taxlaw-8979	238	29	in	in	ADP
taxlaw-8979	238	30	tax	tax	NOUN
taxlaw-8979	238	31	havens.58	havens.58	NOUN
taxlaw-8979	238	32	this	this	DET
taxlaw-8979	238	33	section	section	NOUN
taxlaw-8979	238	34	begins	begin	VERB
taxlaw-8979	238	35	by	by	ADP
taxlaw-8979	238	36	describing	describe	VERB
taxlaw-8979	238	37	how	how	SCONJ
taxlaw-8979	238	38	wealthy	wealthy	ADJ
taxlaw-8979	238	39	chinese	chinese	ADJ
taxlaw-8979	238	40	investors	investor	NOUN
taxlaw-8979	238	41	move	move	VERB
taxlaw-8979	238	42	money	money	NOUN
taxlaw-8979	238	43	out	out	ADP
taxlaw-8979	238	44	of	of	ADP
taxlaw-8979	238	45	their	their	PRON
taxlaw-8979	238	46	country	country	NOUN
taxlaw-8979	238	47	and	and	CCONJ
taxlaw-8979	238	48	invest	invest	VERB
taxlaw-8979	238	49	via	via	ADP
taxlaw-8979	238	50	tax	tax	NOUN
taxlaw-8979	238	51	haven	haven	NOUN
taxlaw-8979	238	52	entities	entity	NOUN
taxlaw-8979	238	53	like	like	ADP
taxlaw-8979	238	54	corporations	corporation	NOUN
taxlaw-8979	238	55	in	in	ADP
taxlaw-8979	238	56	countries	country	NOUN
taxlaw-8979	238	57	such	such	ADJ
taxlaw-8979	238	58	as	as	ADP
taxlaw-8979	238	59	the	the	DET
taxlaw-8979	238	60	united	united	PROPN
taxlaw-8979	238	61	states	states	PROPN
taxlaw-8979	238	62	.	.	PUNCT
taxlaw-8979	239	1	next	next	ADV
taxlaw-8979	239	2	,	,	PUNCT
taxlaw-8979	239	3	the	the	DET
taxlaw-8979	239	4	section	section	NOUN
taxlaw-8979	239	5	sets	set	VERB
taxlaw-8979	239	6	out	out	ADP
taxlaw-8979	239	7	how	how	SCONJ
taxlaw-8979	239	8	wealthy	wealthy	ADJ
taxlaw-8979	239	9	individuals	individual	NOUN
taxlaw-8979	239	10	within	within	ADP
taxlaw-8979	239	11	liberal	liberal	ADJ
taxlaw-8979	239	12	democracies	democracy	NOUN
taxlaw-8979	239	13	also	also	ADV
taxlaw-8979	239	14	embrace	embrace	VERB
taxlaw-8979	239	15	the	the	DET
taxlaw-8979	239	16	offshore	offshore	ADJ
taxlaw-8979	239	17	world	world	NOUN
taxlaw-8979	239	18	through	through	ADP
taxlaw-8979	239	19	legal	legal	ADJ
taxlaw-8979	239	20	and	and	CCONJ
taxlaw-8979	239	21	illegal	illegal	ADJ
taxlaw-8979	239	22	means	mean	NOUN
taxlaw-8979	239	23	.	.	PUNCT
taxlaw-8979	240	1	consider	consider	VERB
taxlaw-8979	240	2	the	the	DET
taxlaw-8979	240	3	situation	situation	NOUN
taxlaw-8979	240	4	of	of	ADP
taxlaw-8979	240	5	china	china	PROPN
taxlaw-8979	240	6	where	where	SCONJ
taxlaw-8979	240	7	the	the	DET
taxlaw-8979	240	8	greatest	great	ADJ
taxlaw-8979	240	9	amount	amount	NOUN
taxlaw-8979	240	10	of	of	ADP
taxlaw-8979	240	11	money	money	NOUN
taxlaw-8979	240	12	has	have	AUX
taxlaw-8979	240	13	fled	flee	VERB
taxlaw-8979	240	14	a	a	DET
taxlaw-8979	240	15	country	country	NOUN
taxlaw-8979	240	16	via	via	ADP
taxlaw-8979	240	17	capital	capital	NOUN
taxlaw-8979	240	18	flight	flight	NOUN
taxlaw-8979	240	19	.	.	PUNCT
taxlaw-8979	241	1	in	in	ADP
taxlaw-8979	241	2	a	a	DET
taxlaw-8979	241	3	one	one	NUM
taxlaw-8979	241	4	-	-	PUNCT
taxlaw-8979	241	5	and	and	CCONJ
taxlaw-8979	241	6	-	-	PUNCT
taxlaw-8979	241	7	a	a	DET
taxlaw-8979	241	8	-	-	PUNCT
taxlaw-8979	241	9	half	half	ADJ
taxlaw-8979	241	10	-	-	PUNCT
taxlaw-8979	241	11	year	year	NOUN
taxlaw-8979	241	12	period	period	NOUN
taxlaw-8979	241	13	from	from	ADP
taxlaw-8979	241	14	2016	2016	NUM
taxlaw-8979	241	15	to	to	ADP
taxlaw-8979	241	16	2017	2017	NUM
taxlaw-8979	241	17	,	,	PUNCT
taxlaw-8979	241	18	an	an	DET
taxlaw-8979	241	19	estimated	estimate	VERB
taxlaw-8979	241	20	$	$	SYM
taxlaw-8979	241	21	1	1	NUM
taxlaw-8979	241	22	trillion	trillion	NUM
taxlaw-8979	241	23	was	be	AUX
taxlaw-8979	241	24	transferred	transfer	VERB
taxlaw-8979	241	25	offshore.59	offshore.59	NUM
taxlaw-8979	241	26	the	the	DET
taxlaw-8979	241	27	first	first	ADJ
taxlaw-8979	241	28	mega	mega	ADJ
taxlaw-8979	241	29	-	-	ADJ
taxlaw-8979	241	30	tax	tax	ADJ
taxlaw-8979	241	31	haven	haven	NOUN
taxlaw-8979	241	32	leak	leak	PROPN
taxlaw-8979	241	33	also	also	ADV
taxlaw-8979	241	34	revealed	reveal	VERB
taxlaw-8979	241	35	family	family	NOUN
taxlaw-8979	241	36	members	member	NOUN
taxlaw-8979	241	37	connected	connect	VERB
taxlaw-8979	241	38	to	to	ADP
taxlaw-8979	241	39	high	high	ADJ
taxlaw-8979	241	40	-	-	PUNCT
taxlaw-8979	241	41	level	level	NOUN
taxlaw-8979	241	42	officials	official	NOUN
taxlaw-8979	241	43	maintained	maintain	VERB
taxlaw-8979	241	44	offshore	offshore	ADJ
taxlaw-8979	241	45	corporations	corporation	NOUN
taxlaw-8979	241	46	and	and	CCONJ
taxlaw-8979	241	47	assets.60	assets.60	ADJ
taxlaw-8979	241	48	individuals	individual	NOUN
taxlaw-8979	241	49	in	in	ADP
taxlaw-8979	241	50	middle	middle	ADJ
taxlaw-8979	241	51	-	-	PUNCT
taxlaw-8979	241	52	income	income	NOUN
taxlaw-8979	241	53	countries	country	NOUN
taxlaw-8979	241	54	like	like	ADP
taxlaw-8979	241	55	china	china	PROPN
taxlaw-8979	241	56	engage	engage	VERB
taxlaw-8979	241	57	in	in	ADP
taxlaw-8979	241	58	capital	capital	NOUN
taxlaw-8979	241	59	flight	flight	NOUN
taxlaw-8979	241	60	via	via	ADP
taxlaw-8979	241	61	tax	tax	NOUN
taxlaw-8979	241	62	havens	haven	NOUN
taxlaw-8979	241	63	for	for	ADP
taxlaw-8979	241	64	three	three	NUM
taxlaw-8979	241	65	main	main	ADJ
taxlaw-8979	241	66	reasons.61	reasons.61	NOUN
taxlaw-8979	241	67	first	first	ADV
taxlaw-8979	241	68	,	,	PUNCT
taxlaw-8979	241	69	they	they	PRON
taxlaw-8979	241	70	often	often	ADV
taxlaw-8979	241	71	wish	wish	VERB
taxlaw-8979	241	72	to	to	PART
taxlaw-8979	241	73	diversify	diversify	VERB
taxlaw-8979	241	74	their	their	PRON
taxlaw-8979	241	75	investments	investment	NOUN
taxlaw-8979	241	76	,	,	PUNCT
taxlaw-8979	241	77	including	include	VERB
taxlaw-8979	241	78	retirement	retirement	NOUN
taxlaw-8979	241	79	savings	saving	NOUN
taxlaw-8979	241	80	,	,	PUNCT
taxlaw-8979	241	81	by	by	ADP
taxlaw-8979	241	82	putting	put	VERB
taxlaw-8979	241	83	their	their	PRON
taxlaw-8979	241	84	money	money	NOUN
taxlaw-8979	241	85	in	in	ADP
taxlaw-8979	241	86	“	"	PUNCT
taxlaw-8979	241	87	safe	safe	ADJ
taxlaw-8979	241	88	”	"	PUNCT
taxlaw-8979	241	89	parts	part	NOUN
taxlaw-8979	241	90	of	of	ADP
taxlaw-8979	241	91	the	the	DET
taxlaw-8979	241	92	world	world	NOUN
taxlaw-8979	241	93	where	where	SCONJ
taxlaw-8979	241	94	returns	return	NOUN
taxlaw-8979	241	95	are	be	AUX
taxlaw-8979	241	96	stable	stable	ADJ
taxlaw-8979	241	97	.	.	PUNCT
taxlaw-8979	242	1	under	under	ADP
taxlaw-8979	242	2	conventional	conventional	ADJ
taxlaw-8979	242	3	financial	financial	ADJ
taxlaw-8979	242	4	theory	theory	NOUN
taxlaw-8979	242	5	,	,	PUNCT
taxlaw-8979	242	6	diversifying	diversify	VERB
taxlaw-8979	242	7	investment	investment	NOUN
taxlaw-8979	242	8	portfolios	portfolio	NOUN
taxlaw-8979	242	9	allows	allow	VERB
taxlaw-8979	242	10	chinese	chinese	ADJ
taxlaw-8979	242	11	investors	investor	NOUN
taxlaw-8979	242	12	to	to	PART
taxlaw-8979	242	13	earn	earn	VERB
taxlaw-8979	242	14	higher	high	ADJ
taxlaw-8979	242	15	returns	return	NOUN
taxlaw-8979	242	16	with	with	ADP
taxlaw-8979	242	17	less	less	ADJ
taxlaw-8979	242	18	risk.62	risk.62	NOUN
taxlaw-8979	242	19	second	second	NOUN
taxlaw-8979	242	20	,	,	PUNCT
taxlaw-8979	242	21	they	they	PRON
taxlaw-8979	242	22	fear	fear	VERB
taxlaw-8979	242	23	their	their	PRON
taxlaw-8979	242	24	government	government	NOUN
taxlaw-8979	242	25	could	could	AUX
taxlaw-8979	242	26	one	one	NUM
taxlaw-8979	242	27	day	day	NOUN
taxlaw-8979	242	28	take	take	VERB
taxlaw-8979	242	29	their	their	PRON
taxlaw-8979	242	30	money	money	NOUN
taxlaw-8979	242	31	back	back	ADV
taxlaw-8979	242	32	—	—	PUNCT
taxlaw-8979	242	33	and	and	CCONJ
taxlaw-8979	242	34	they	they	PRON
taxlaw-8979	242	35	will	will	AUX
taxlaw-8979	242	36	not	not	PART
taxlaw-8979	242	37	have	have	VERB
taxlaw-8979	242	38	recourse	recourse	VERB
taxlaw-8979	242	39	to	to	ADP
taxlaw-8979	242	40	a	a	DET
taxlaw-8979	242	41	reliable	reliable	ADJ
taxlaw-8979	242	42	dispute	dispute	NOUN
taxlaw-8979	242	43	resolution	resolution	NOUN
taxlaw-8979	242	44	system	system	NOUN
taxlaw-8979	242	45	(	(	PUNCT
taxlaw-8979	242	46	due	due	ADP
taxlaw-8979	242	47	to	to	ADP
taxlaw-8979	242	48	a	a	DET
taxlaw-8979	242	49	weak	weak	ADJ
taxlaw-8979	242	50	rule	rule	NOUN
taxlaw-8979	242	51	of	of	ADP
taxlaw-8979	242	52	law	law	NOUN
taxlaw-8979	242	53	and/or	and/or	CCONJ
taxlaw-8979	242	54	government	government	NOUN
taxlaw-8979	242	55	corruption	corruption	NOUN
taxlaw-8979	242	56	)	)	PUNCT
taxlaw-8979	242	57	.	.	PUNCT
taxlaw-8979	243	1	third	third	ADJ
taxlaw-8979	243	2	,	,	PUNCT
taxlaw-8979	243	3	in	in	ADP
taxlaw-8979	243	4	some	some	DET
taxlaw-8979	243	5	cases	case	NOUN
taxlaw-8979	243	6	chinese	chinese	ADJ
taxlaw-8979	243	7	investors	investor	NOUN
taxlaw-8979	243	8	also	also	ADV
taxlaw-8979	243	9	take	take	VERB
taxlaw-8979	243	10	out	out	ADP
taxlaw-8979	243	11	a	a	DET
taxlaw-8979	243	12	second	second	ADJ
taxlaw-8979	243	13	citizenship	citizenship	NOUN
taxlaw-8979	243	14	in	in	ADP
taxlaw-8979	243	15	a	a	DET
taxlaw-8979	243	16	tax	tax	NOUN
taxlaw-8979	243	17	haven	haven	NOUN
taxlaw-8979	243	18	in	in	ADP
taxlaw-8979	243	19	case	case	NOUN
taxlaw-8979	243	20	they	they	PRON
taxlaw-8979	243	21	have	have	VERB
taxlaw-8979	243	22	to	to	PART
taxlaw-8979	243	23	flee	flee	VERB
taxlaw-8979	243	24	their	their	PRON
taxlaw-8979	243	25	country.63	country.63	NOUN
taxlaw-8979	243	26	56	56	NUM
taxlaw-8979	243	27	see	see	NOUN
taxlaw-8979	243	28	credit	credit	NOUN
taxlaw-8979	243	29	suisse	suisse	NOUN
taxlaw-8979	243	30	rsch	rsch	NOUN
taxlaw-8979	243	31	.	.	PUNCT
taxlaw-8979	244	1	inst	inst	PROPN
taxlaw-8979	244	2	.	.	PROPN
taxlaw-8979	244	3	,	,	PUNCT
taxlaw-8979	244	4	supra	supra	PROPN
taxlaw-8979	244	5	note	note	PROPN
taxlaw-8979	244	6	10	10	NUM
taxlaw-8979	244	7	,	,	PUNCT
taxlaw-8979	244	8	at	at	ADP
taxlaw-8979	244	9	22	22	NUM
taxlaw-8979	244	10	.	.	PUNCT
taxlaw-8979	245	1	57	57	NUM
taxlaw-8979	245	2	see	see	VERB
taxlaw-8979	245	3	i	i	PRON
taxlaw-8979	245	4	d.	d.	PROPN
taxlaw-8979	245	5	58	58	NUM
taxlaw-8979	245	6	see	see	VERB
taxlaw-8979	245	7	james	james	PROPN
taxlaw-8979	245	8	henry	henry	PROPN
taxlaw-8979	245	9	,	,	PUNCT
taxlaw-8979	245	10	the	the	DET
taxlaw-8979	245	11	price	price	NOUN
taxlaw-8979	245	12	of	of	ADP
taxlaw-8979	245	13	offshore	offshore	ADV
taxlaw-8979	245	14	revisited	revisit	VERB
taxlaw-8979	245	15	,	,	PUNCT
taxlaw-8979	245	16	tax	tax	NOUN
taxlaw-8979	245	17	justice	justice	NOUN
taxlaw-8979	245	18	network	network	NOUN
taxlaw-8979	245	19	36	36	NUM
taxlaw-8979	245	20	(	(	PUNCT
taxlaw-8979	245	21	2012	2012	NUM
taxlaw-8979	245	22	)	)	PUNCT
taxlaw-8979	245	23	;	;	PUNCT
taxlaw-8979	245	24	see	see	VERB
taxlaw-8979	245	25	also	also	ADV
taxlaw-8979	245	26	the	the	DET
taxlaw-8979	245	27	missing	missing	ADJ
taxlaw-8979	245	28	$	$	SYM
taxlaw-8979	245	29	20	20	NUM
taxlaw-8979	245	30	trillion	trillion	NUM
taxlaw-8979	245	31	,	,	PUNCT
taxlaw-8979	245	32	economist	economist	NOUN
taxlaw-8979	245	33	(	(	PUNCT
taxlaw-8979	245	34	feb	feb	PROPN
taxlaw-8979	245	35	.	.	PROPN
taxlaw-8979	245	36	16	16	NUM
taxlaw-8979	245	37	,	,	PUNCT
taxlaw-8979	245	38	2013	2013	NUM
taxlaw-8979	245	39	)	)	PUNCT
taxlaw-8979	245	40	,	,	PUNCT
taxlaw-8979	245	41	https://www.economist.com/leaders/2013/02/16/the-missing-20trillion	https://www.economist.com/leaders/2013/02/16/the-missing-20trillion	NOUN
taxlaw-8979	246	1	[	[	X
taxlaw-8979	246	2	https://perma.cc/4rmq-lfmk	https://perma.cc/4rmq-lfmk	X
taxlaw-8979	246	3	]	]	X
taxlaw-8979	246	4	;	;	PUNCT
taxlaw-8979	246	5	alain	alain	PROPN
taxlaw-8979	246	6	deneault	deneault	PROPN
taxlaw-8979	246	7	,	,	PUNCT
taxlaw-8979	246	8	offshore	offshore	ADV
taxlaw-8979	246	9	:	:	PUNCT
taxlaw-8979	246	10	tax	tax	NOUN
taxlaw-8979	246	11	havens	haven	NOUN
taxlaw-8979	246	12	and	and	CCONJ
taxlaw-8979	246	13	the	the	DET
taxlaw-8979	246	14	role	role	NOUN
taxlaw-8979	246	15	of	of	ADP
taxlaw-8979	246	16	global	global	ADJ
taxlaw-8979	246	17	crime	crime	NOUN
taxlaw-8979	246	18	42	42	NUM
taxlaw-8979	246	19	-	-	SYM
taxlaw-8979	246	20	50	50	NUM
taxlaw-8979	246	21	(	(	PUNCT
taxlaw-8979	246	22	2011	2011	NUM
taxlaw-8979	246	23	)	)	PUNCT
taxlaw-8979	246	24	(	(	PUNCT
taxlaw-8979	246	25	reviewing	review	VERB
taxlaw-8979	246	26	estimates	estimate	NOUN
taxlaw-8979	246	27	)	)	PUNCT
taxlaw-8979	246	28	.	.	PUNCT
taxlaw-8979	247	1	59	59	NUM
taxlaw-8979	247	2	see	see	VERB
taxlaw-8979	247	3	keith	keith	PROPN
taxlaw-8979	247	4	bradsher	bradsher	PROPN
taxlaw-8979	247	5	,	,	PUNCT
taxlaw-8979	247	6	chinese	chinese	ADJ
taxlaw-8979	247	7	start	start	VERB
taxlaw-8979	247	8	to	to	PART
taxlaw-8979	247	9	lose	lose	VERB
taxlaw-8979	247	10	confidence	confidence	NOUN
taxlaw-8979	247	11	in	in	ADP
taxlaw-8979	247	12	their	their	PRON
taxlaw-8979	247	13	currency	currency	NOUN
taxlaw-8979	247	14	,	,	PUNCT
taxlaw-8979	247	15	n.y	n.y	PROPN
taxlaw-8979	247	16	.	.	PROPN
taxlaw-8979	247	17	times	times	PROPN
taxlaw-8979	247	18	(	(	PUNCT
taxlaw-8979	247	19	feb	feb	PROPN
taxlaw-8979	247	20	.	.	PROPN
taxlaw-8979	247	21	13	13	NUM
taxlaw-8979	247	22	,	,	PUNCT
taxlaw-8979	247	23	2016	2016	NUM
taxlaw-8979	247	24	)	)	PUNCT
taxlaw-8979	247	25	;	;	PUNCT
taxlaw-8979	247	26	marina	marina	PROPN
taxlaw-8979	247	27	walker	walker	PROPN
taxlaw-8979	247	28	guevara	guevara	PROPN
taxlaw-8979	247	29	et	et	PROPN
taxlaw-8979	247	30	al	al	PROPN
taxlaw-8979	247	31	.	.	PROPN
taxlaw-8979	247	32	,	,	PUNCT
taxlaw-8979	247	33	leaked	leak	VERB
taxlaw-8979	247	34	records	record	NOUN
taxlaw-8979	247	35	reveal	reveal	VERB
taxlaw-8979	247	36	offshore	offshore	ADJ
taxlaw-8979	247	37	holdings	holding	NOUN
taxlaw-8979	247	38	of	of	ADP
taxlaw-8979	247	39	china	china	PROPN
taxlaw-8979	247	40	’s	’s	PART
taxlaw-8979	247	41	elite	elite	NOUN
taxlaw-8979	247	42	,	,	PUNCT
taxlaw-8979	247	43	int’l	int’l	NOUN
taxlaw-8979	247	44	consortium	consortium	VERB
taxlaw-8979	247	45	investigative	investigative	ADJ
taxlaw-8979	247	46	journalists	journalist	NOUN
taxlaw-8979	247	47	(	(	PUNCT
taxlaw-8979	247	48	jan	jan	PROPN
taxlaw-8979	247	49	.	.	PROPN
taxlaw-8979	247	50	2014	2014	NUM
taxlaw-8979	247	51	)	)	PUNCT
taxlaw-8979	247	52	,	,	PUNCT
taxlaw-8979	247	53	http://www.icij.org/offshore/leaked-records-reveal-offshoreholdings-chinas-elite	http://www.icij.org/offshore/leaked-records-reveal-offshoreholdings-chinas-elite	PROPN
taxlaw-8979	247	54	[	[	X
taxlaw-8979	247	55	https://perma.cc/88tn-sbpx	https://perma.cc/88tn-sbpx	X
taxlaw-8979	247	56	]	]	X
taxlaw-8979	247	57	(	(	PUNCT
taxlaw-8979	247	58	“	"	PUNCT
taxlaw-8979	247	59	every	every	DET
taxlaw-8979	247	60	corner	corner	NOUN
taxlaw-8979	247	61	of	of	ADP
taxlaw-8979	247	62	china	china	PROPN
taxlaw-8979	247	63	’s	’s	PART
taxlaw-8979	247	64	economy	economy	NOUN
taxlaw-8979	247	65	,	,	PUNCT
taxlaw-8979	247	66	from	from	ADP
taxlaw-8979	247	67	oil	oil	NOUN
taxlaw-8979	247	68	to	to	ADP
taxlaw-8979	247	69	green	green	ADJ
taxlaw-8979	247	70	energy	energy	NOUN
taxlaw-8979	247	71	and	and	CCONJ
taxlaw-8979	247	72	from	from	ADP
taxlaw-8979	247	73	mining	mine	VERB
taxlaw-8979	247	74	to	to	ADP
taxlaw-8979	247	75	arms	arm	NOUN
taxlaw-8979	247	76	trading	trading	NOUN
taxlaw-8979	247	77	,	,	PUNCT
taxlaw-8979	247	78	appears	appear	VERB
taxlaw-8979	247	79	in	in	ADP
taxlaw-8979	247	80	the	the	DET
taxlaw-8979	247	81	icij	icij	PROPN
taxlaw-8979	247	82	data	data	NOUN
taxlaw-8979	247	83	.	.	PUNCT
taxlaw-8979	247	84	”	"	PUNCT
taxlaw-8979	247	85	)	)	PUNCT
taxlaw-8979	247	86	.	.	PUNCT
taxlaw-8979	248	1	60	60	NUM
taxlaw-8979	248	2	many	many	ADJ
taxlaw-8979	248	3	of	of	ADP
taxlaw-8979	248	4	the	the	DET
taxlaw-8979	248	5	individuals	individual	NOUN
taxlaw-8979	248	6	identified	identify	VERB
taxlaw-8979	248	7	within	within	ADP
taxlaw-8979	248	8	the	the	DET
taxlaw-8979	248	9	leaks	leak	NOUN
taxlaw-8979	248	10	were	be	AUX
taxlaw-8979	248	11	family	family	NOUN
taxlaw-8979	248	12	members	member	NOUN
taxlaw-8979	248	13	of	of	ADP
taxlaw-8979	248	14	the	the	DET
taxlaw-8979	248	15	rulers	ruler	NOUN
taxlaw-8979	248	16	of	of	ADP
taxlaw-8979	248	17	the	the	DET
taxlaw-8979	248	18	communist	communist	ADJ
taxlaw-8979	248	19	party	party	NOUN
taxlaw-8979	248	20	,	,	PUNCT
taxlaw-8979	248	21	including	include	VERB
taxlaw-8979	248	22	the	the	DET
taxlaw-8979	248	23	politburo	politburo	PROPN
taxlaw-8979	248	24	standing	standing	PROPN
taxlaw-8979	248	25	committee	committee	PROPN
taxlaw-8979	248	26	.	.	PUNCT
taxlaw-8979	249	1	see	see	VERB
taxlaw-8979	249	2	mar	mar	PROPN
taxlaw-8979	249	3	cabra	cabra	PROPN
taxlaw-8979	249	4	&	&	CCONJ
taxlaw-8979	249	5	marina	marina	PROPN
taxlaw-8979	249	6	walker	walker	PROPN
taxlaw-8979	249	7	guevara	guevara	PROPN
taxlaw-8979	249	8	,	,	PUNCT
taxlaw-8979	249	9	unlocking	unlock	VERB
taxlaw-8979	249	10	china	china	PROPN
taxlaw-8979	249	11	’s	’s	PART
taxlaw-8979	249	12	secrets	secret	NOUN
taxlaw-8979	249	13	,	,	PUNCT
taxlaw-8979	249	14	int’l	int’l	PRON
taxlaw-8979	249	15	consortium	consortium	VERB
taxlaw-8979	249	16	investigative	investigative	ADJ
taxlaw-8979	249	17	journalists	journalist	NOUN
taxlaw-8979	249	18	(	(	PUNCT
taxlaw-8979	249	19	jan	jan	PROPN
taxlaw-8979	249	20	.	.	PROPN
taxlaw-8979	249	21	23	23	NUM
taxlaw-8979	249	22	,	,	PUNCT
taxlaw-8979	249	23	2014	2014	NUM
taxlaw-8979	249	24	)	)	PUNCT
taxlaw-8979	249	25	,	,	PUNCT
taxlaw-8979	249	26	http://www.icij.org/offshore/unlockingchinas-secrets	http://www.icij.org/offshore/unlockingchinas-secret	NOUN
taxlaw-8979	250	1	[	[	X
taxlaw-8979	250	2	https://perma.cc/8gct-yjp7	https://perma.cc/8gct-yjp7	X
taxlaw-8979	250	3	]	]	PUNCT
taxlaw-8979	250	4	;	;	PUNCT
taxlaw-8979	250	5	guevara	guevara	PROPN
taxlaw-8979	250	6	et	et	PROPN
taxlaw-8979	250	7	al	al	PROPN
taxlaw-8979	250	8	.	.	PROPN
taxlaw-8979	250	9	,	,	PUNCT
taxlaw-8979	250	10	supra	supra	PROPN
taxlaw-8979	250	11	note	note	VERB
taxlaw-8979	250	12	59	59	NUM
taxlaw-8979	250	13	.	.	NOUN
taxlaw-8979	250	14	61	61	NUM
taxlaw-8979	250	15	in	in	ADP
taxlaw-8979	250	16	the	the	DET
taxlaw-8979	250	17	case	case	NOUN
taxlaw-8979	250	18	of	of	ADP
taxlaw-8979	250	19	china	china	PROPN
taxlaw-8979	250	20	,	,	PUNCT
taxlaw-8979	250	21	much	much	ADJ
taxlaw-8979	250	22	of	of	ADP
taxlaw-8979	250	23	money	money	NOUN
taxlaw-8979	250	24	transferred	transfer	VERB
taxlaw-8979	250	25	offshore	offshore	ADV
taxlaw-8979	250	26	comes	come	VERB
taxlaw-8979	250	27	from	from	ADP
taxlaw-8979	250	28	legitimate	legitimate	ADJ
taxlaw-8979	250	29	sources	source	NOUN
taxlaw-8979	250	30	of	of	ADP
taxlaw-8979	250	31	income	income	NOUN
taxlaw-8979	250	32	earned	earn	VERB
taxlaw-8979	250	33	through	through	ADP
taxlaw-8979	250	34	work	work	NOUN
taxlaw-8979	250	35	or	or	CCONJ
taxlaw-8979	250	36	business	business	NOUN
taxlaw-8979	250	37	.	.	PUNCT
taxlaw-8979	251	1	nevertheless	nevertheless	ADV
taxlaw-8979	251	2	,	,	PUNCT
taxlaw-8979	251	3	the	the	DET
taxlaw-8979	251	4	transferors	transferor	NOUN
taxlaw-8979	251	5	are	be	AUX
taxlaw-8979	251	6	often	often	ADV
taxlaw-8979	251	7	breaking	break	VERB
taxlaw-8979	251	8	domestic	domestic	ADJ
taxlaw-8979	251	9	chinese	chinese	ADJ
taxlaw-8979	251	10	laws	law	NOUN
taxlaw-8979	251	11	that	that	PRON
taxlaw-8979	251	12	prohibit	prohibit	VERB
taxlaw-8979	251	13	crossborder	crossborder	NOUN
taxlaw-8979	251	14	transfers	transfer	NOUN
taxlaw-8979	251	15	in	in	ADP
taxlaw-8979	251	16	excess	excess	NOUN
taxlaw-8979	251	17	of	of	ADP
taxlaw-8979	251	18	$	$	SYM
taxlaw-8979	251	19	50,000	50,000	NUM
taxlaw-8979	251	20	.	.	PUNCT
taxlaw-8979	252	1	see	see	VERB
taxlaw-8979	252	2	,	,	PUNCT
taxlaw-8979	252	3	e.g.	e.g.	ADV
taxlaw-8979	252	4	,	,	PUNCT
taxlaw-8979	252	5	michael	michael	PROPN
taxlaw-8979	252	6	hudson	hudson	PROPN
taxlaw-8979	252	7	et	et	PROPN
taxlaw-8979	252	8	al	al	PROPN
taxlaw-8979	252	9	.	.	PROPN
taxlaw-8979	252	10	,	,	PUNCT
taxlaw-8979	252	11	hidden	hide	VERB
taxlaw-8979	252	12	in	in	ADP
taxlaw-8979	252	13	plain	plain	ADJ
taxlaw-8979	252	14	sight	sight	NOUN
taxlaw-8979	252	15	:	:	PUNCT
taxlaw-8979	252	16	new	new	PROPN
taxlaw-8979	252	17	york	york	PROPN
taxlaw-8979	252	18	just	just	ADV
taxlaw-8979	252	19	another	another	DET
taxlaw-8979	252	20	island	island	NOUN
taxlaw-8979	252	21	haven	haven	NOUN
taxlaw-8979	252	22	,	,	PUNCT
taxlaw-8979	252	23	int’l	int’l	PRON
taxlaw-8979	252	24	consortium	consortium	VERB
taxlaw-8979	252	25	investigative	investigative	ADJ
taxlaw-8979	252	26	journalists	journalist	NOUN
taxlaw-8979	252	27	(	(	PUNCT
taxlaw-8979	252	28	april	april	PROPN
taxlaw-8979	252	29	8	8	NUM
taxlaw-8979	252	30	,	,	PUNCT
taxlaw-8979	252	31	2014	2014	NUM
taxlaw-8979	252	32	)	)	PUNCT
taxlaw-8979	252	33	,	,	PUNCT
taxlaw-8979	253	1	http://www.icij.org/offshore/hiddenplain-sight-new-york-just-another-island-haven	http://www.icij.org/offshore/hiddenplain-sight-new-york-just-another-island-haven	X
taxlaw-8979	253	2	[	[	X
taxlaw-8979	253	3	https://perma.cc/wn24-qtbj	https://perma.cc/wn24-qtbj	X
taxlaw-8979	253	4	]	]	X
taxlaw-8979	253	5	[	[	X
taxlaw-8979	253	6	hereinafter	hereinafter	NOUN
taxlaw-8979	253	7	hudson	hudson	PROPN
taxlaw-8979	253	8	,	,	PUNCT
taxlaw-8979	253	9	new	new	PROPN
taxlaw-8979	253	10	york	york	PROPN
taxlaw-8979	253	11	]	]	PUNCT
taxlaw-8979	253	12	(	(	PUNCT
taxlaw-8979	253	13	“	"	PUNCT
taxlaw-8979	253	14	high	high	ADJ
taxlaw-8979	253	15	-	-	PUNCT
taxlaw-8979	253	16	end	end	NOUN
taxlaw-8979	253	17	new	new	PROPN
taxlaw-8979	253	18	york	york	PROPN
taxlaw-8979	253	19	real	real	ADJ
taxlaw-8979	253	20	estate	estate	NOUN
taxlaw-8979	253	21	is	be	AUX
taxlaw-8979	253	22	an	an	DET
taxlaw-8979	253	23	alluring	alluring	ADJ
taxlaw-8979	253	24	destination	destination	NOUN
taxlaw-8979	253	25	for	for	ADP
taxlaw-8979	253	26	corrupt	corrupt	ADJ
taxlaw-8979	253	27	politicians	politician	NOUN
taxlaw-8979	253	28	,	,	PUNCT
taxlaw-8979	253	29	tax	tax	NOUN
taxlaw-8979	253	30	dodgers	dodger	NOUN
taxlaw-8979	253	31	and	and	CCONJ
taxlaw-8979	253	32	money	money	NOUN
taxlaw-8979	253	33	launderers	launderer	NOUN
taxlaw-8979	253	34	around	around	ADP
taxlaw-8979	253	35	the	the	DET
taxlaw-8979	253	36	globe	globe	NOUN
taxlaw-8979	253	37	.	.	PUNCT
taxlaw-8979	253	38	”	"	PUNCT
taxlaw-8979	253	39	)	)	PUNCT
taxlaw-8979	253	40	.	.	PUNCT
taxlaw-8979	254	1	62	62	NUM
taxlaw-8979	254	2	see	see	VERB
taxlaw-8979	254	3	frank	frank	PROPN
taxlaw-8979	254	4	j.	j.	PROPN
taxlaw-8979	254	5	fabozzi	fabozzi	PROPN
taxlaw-8979	254	6	et	et	PROPN
taxlaw-8979	254	7	al	al	PROPN
taxlaw-8979	254	8	.	.	PROPN
taxlaw-8979	254	9	,	,	PUNCT
taxlaw-8979	254	10	the	the	DET
taxlaw-8979	254	11	legacy	legacy	NOUN
taxlaw-8979	254	12	of	of	ADP
taxlaw-8979	254	13	modern	modern	ADJ
taxlaw-8979	254	14	portfolio	portfolio	NOUN
taxlaw-8979	254	15	theory	theory	NOUN
taxlaw-8979	254	16	,	,	PUNCT
taxlaw-8979	254	17	11(3	11(3	NUM
taxlaw-8979	254	18	)	)	PUNCT
taxlaw-8979	254	19	j.	j.	PROPN
taxlaw-8979	254	20	investing	invest	VERB
taxlaw-8979	254	21	7	7	NUM
taxlaw-8979	254	22	(	(	PUNCT
taxlaw-8979	254	23	2002	2002	NUM
taxlaw-8979	254	24	)	)	PUNCT
taxlaw-8979	254	25	,	,	PUNCT
taxlaw-8979	254	26	https://doi.org/10.3905/joi.2002.319510	https://doi.org/10.3905/joi.2002.319510	PROPN
taxlaw-8979	254	27	[	[	X
taxlaw-8979	254	28	https://perma.cc/3yua-vqah	https://perma.cc/3yua-vqah	PROPN
taxlaw-8979	254	29	]	]	X
taxlaw-8979	254	30	.	.	PUNCT
taxlaw-8979	255	1	63	63	NUM
taxlaw-8979	255	2	wealthy	wealthy	ADJ
taxlaw-8979	255	3	individuals	individual	NOUN
taxlaw-8979	255	4	have	have	VERB
taxlaw-8979	255	5	opportunities	opportunity	NOUN
taxlaw-8979	255	6	to	to	PART
taxlaw-8979	255	7	purchase	purchase	VERB
taxlaw-8979	255	8	citizenship	citizenship	NOUN
taxlaw-8979	255	9	in	in	ADP
taxlaw-8979	255	10	a	a	DET
taxlaw-8979	255	11	number	number	NOUN
taxlaw-8979	255	12	of	of	ADP
taxlaw-8979	255	13	countries	country	NOUN
taxlaw-8979	255	14	,	,	PUNCT
taxlaw-8979	255	15	including	include	VERB
taxlaw-8979	255	16	tax	tax	NOUN
taxlaw-8979	255	17	havens	haven	NOUN
taxlaw-8979	255	18	,	,	PUNCT
taxlaw-8979	255	19	at	at	ADP
taxlaw-8979	255	20	times	time	NOUN
taxlaw-8979	255	21	to	to	PART
taxlaw-8979	255	22	avoid	avoid	VERB
taxlaw-8979	255	23	taxation	taxation	NOUN
taxlaw-8979	255	24	by	by	ADP
taxlaw-8979	255	25	their	their	PRON
taxlaw-8979	255	26	home	home	NOUN
taxlaw-8979	255	27	countries	country	NOUN
taxlaw-8979	255	28	.	.	PUNCT
taxlaw-8979	256	1	for	for	ADP
taxlaw-8979	256	2	instance	instance	NOUN
taxlaw-8979	256	3	,	,	PUNCT
taxlaw-8979	256	4	st	st	PROPN
taxlaw-8979	256	5	.	.	PROPN
taxlaw-8979	256	6	kitts	kitts	PROPN
taxlaw-8979	256	7	and	and	CCONJ
taxlaw-8979	256	8	nevis	nevis	NOUN
taxlaw-8979	256	9	in	in	ADP
taxlaw-8979	256	10	the	the	DET
taxlaw-8979	256	11	caribbean	caribbean	NOUN
taxlaw-8979	256	12	can	can	AUX
taxlaw-8979	256	13	grant	grant	VERB
taxlaw-8979	256	14	citizenship	citizenship	NOUN
taxlaw-8979	256	15	within	within	ADP
taxlaw-8979	256	16	60	60	NUM
taxlaw-8979	256	17	days	day	NOUN
taxlaw-8979	256	18	upon	upon	SCONJ
taxlaw-8979	256	19	payment	payment	NOUN
taxlaw-8979	256	20	of	of	ADP
taxlaw-8979	256	21	a	a	DET
taxlaw-8979	256	22	specified	specify	VERB
taxlaw-8979	256	23	amount	amount	NOUN
taxlaw-8979	256	24	.	.	PUNCT
taxlaw-8979	257	1	in	in	ADP
taxlaw-8979	257	2	addition	addition	NOUN
taxlaw-8979	257	3	to	to	ADP
taxlaw-8979	257	4	tax	tax	NOUN
taxlaw-8979	257	5	avoidance	avoidance	NOUN
taxlaw-8979	257	6	,	,	PUNCT
taxlaw-8979	257	7	individuals	individual	NOUN
taxlaw-8979	257	8	may	may	AUX
taxlaw-8979	257	9	wish	wish	VERB
taxlaw-8979	257	10	to	to	PART
taxlaw-8979	257	11	hold	hold	VERB
taxlaw-8979	257	12	a	a	DET
taxlaw-8979	257	13	second	second	ADJ
taxlaw-8979	257	14	citizenship	citizenship	NOUN
taxlaw-8979	257	15	as	as	ADP
taxlaw-8979	257	16	a	a	DET
taxlaw-8979	257	17	backup	backup	ADJ
taxlaw-8979	257	18	plan	plan	NOUN
taxlaw-8979	257	19	in	in	ADP
taxlaw-8979	257	20	the	the	DET
taxlaw-8979	257	21	event	event	NOUN
taxlaw-8979	257	22	of	of	ADP
taxlaw-8979	257	23	political	political	ADJ
taxlaw-8979	257	24	instability	instability	NOUN
taxlaw-8979	257	25	in	in	ADP
taxlaw-8979	257	26	their	their	PRON
taxlaw-8979	257	27	home	home	NOUN
taxlaw-8979	257	28	countries	country	NOUN
taxlaw-8979	257	29	.	.	PUNCT
taxlaw-8979	258	1	see	see	VERB
taxlaw-8979	258	2	andy	andy	PROPN
taxlaw-8979	258	3	https://www.economist.com/leaders/2013/02/16/the-missing-20-trillion	https://www.economist.com/leaders/2013/02/16/the-missing-20-trillion	PROPN
taxlaw-8979	258	4	https://www.economist.com/leaders/2013/02/16/the-missing-20-trillion	https://www.economist.com/leaders/2013/02/16/the-missing-20-trillion	PROPN
taxlaw-8979	258	5	columbia	columbia	PROPN
taxlaw-8979	258	6	journal	journal	PROPN
taxlaw-8979	258	7	of	of	ADP
taxlaw-8979	258	8	tax	tax	NOUN
taxlaw-8979	258	9	law	law	NOUN
taxlaw-8979	259	1	[	[	X
taxlaw-8979	259	2	vol	vol	NOUN
taxlaw-8979	259	3	:	:	PUNCT
taxlaw-8979	259	4	13:45	13:45	NUM
taxlaw-8979	259	5	56	56	NUM
taxlaw-8979	259	6	chinese	chinese	ADJ
taxlaw-8979	259	7	capital	capital	NOUN
taxlaw-8979	259	8	flight	flight	NOUN
taxlaw-8979	259	9	leads	lead	VERB
taxlaw-8979	259	10	to	to	ADP
taxlaw-8979	259	11	lower	low	ADJ
taxlaw-8979	259	12	economic	economic	ADJ
taxlaw-8979	259	13	growth	growth	NOUN
taxlaw-8979	259	14	as	as	SCONJ
taxlaw-8979	259	15	resources	resource	NOUN
taxlaw-8979	259	16	are	be	AUX
taxlaw-8979	259	17	hidden	hide	VERB
taxlaw-8979	259	18	and	and	CCONJ
taxlaw-8979	259	19	invested	invest	VERB
taxlaw-8979	259	20	overseas	overseas	ADV
taxlaw-8979	259	21	instead	instead	ADV
taxlaw-8979	259	22	of	of	ADP
taxlaw-8979	259	23	domestically	domestically	ADV
taxlaw-8979	259	24	,	,	PUNCT
taxlaw-8979	259	25	leading	lead	VERB
taxlaw-8979	259	26	to	to	ADP
taxlaw-8979	259	27	lower	low	ADJ
taxlaw-8979	259	28	employment	employment	NOUN
taxlaw-8979	259	29	and	and	CCONJ
taxlaw-8979	259	30	lost	lose	VERB
taxlaw-8979	259	31	tax	tax	NOUN
taxlaw-8979	259	32	revenues	revenue	NOUN
taxlaw-8979	259	33	.	.	PUNCT
taxlaw-8979	260	1	wealthy	wealthy	ADJ
taxlaw-8979	260	2	chinese	chinese	ADJ
taxlaw-8979	260	3	individuals	individual	NOUN
taxlaw-8979	260	4	use	use	VERB
taxlaw-8979	260	5	tax	tax	NOUN
taxlaw-8979	260	6	haven	haven	NOUN
taxlaw-8979	260	7	to	to	PART
taxlaw-8979	260	8	enhance	enhance	VERB
taxlaw-8979	260	9	their	their	PRON
taxlaw-8979	260	10	after	after	ADP
taxlaw-8979	260	11	-	-	PUNCT
taxlaw-8979	260	12	tax	tax	NOUN
taxlaw-8979	260	13	income	income	NOUN
taxlaw-8979	260	14	by	by	ADP
taxlaw-8979	260	15	diversifying	diversify	VERB
taxlaw-8979	260	16	their	their	PRON
taxlaw-8979	260	17	investment	investment	NOUN
taxlaw-8979	260	18	portfolios	portfolio	NOUN
taxlaw-8979	260	19	and	and	CCONJ
taxlaw-8979	260	20	,	,	PUNCT
taxlaw-8979	260	21	at	at	ADP
taxlaw-8979	260	22	times	time	NOUN
taxlaw-8979	260	23	,	,	PUNCT
taxlaw-8979	260	24	by	by	ADP
taxlaw-8979	260	25	escaping	escape	VERB
taxlaw-8979	260	26	chinese	chinese	ADJ
taxlaw-8979	260	27	taxation	taxation	NOUN
taxlaw-8979	260	28	on	on	ADP
taxlaw-8979	260	29	their	their	PRON
taxlaw-8979	260	30	income	income	NOUN
taxlaw-8979	260	31	,	,	PUNCT
taxlaw-8979	260	32	which	which	PRON
taxlaw-8979	260	33	encourages	encourage	VERB
taxlaw-8979	260	34	income	income	NOUN
taxlaw-8979	260	35	inequality	inequality	NOUN
taxlaw-8979	260	36	because	because	SCONJ
taxlaw-8979	260	37	the	the	DET
taxlaw-8979	260	38	bulk	bulk	NOUN
taxlaw-8979	260	39	of	of	ADP
taxlaw-8979	260	40	chinese	chinese	ADJ
taxlaw-8979	260	41	people	people	NOUN
taxlaw-8979	260	42	do	do	AUX
taxlaw-8979	260	43	not	not	PART
taxlaw-8979	260	44	get	get	VERB
taxlaw-8979	260	45	such	such	ADJ
taxlaw-8979	260	46	benefits	benefit	NOUN
taxlaw-8979	260	47	.	.	PUNCT
taxlaw-8979	261	1	this	this	DET
taxlaw-8979	261	2	process	process	NOUN
taxlaw-8979	261	3	is	be	AUX
taxlaw-8979	261	4	taking	take	VERB
taxlaw-8979	261	5	place	place	NOUN
taxlaw-8979	261	6	at	at	ADP
taxlaw-8979	261	7	a	a	DET
taxlaw-8979	261	8	time	time	NOUN
taxlaw-8979	261	9	of	of	ADP
taxlaw-8979	261	10	great	great	ADJ
taxlaw-8979	261	11	inequality	inequality	NOUN
taxlaw-8979	261	12	.	.	PUNCT
taxlaw-8979	262	1	for	for	ADP
taxlaw-8979	262	2	instance	instance	NOUN
taxlaw-8979	262	3	,	,	PUNCT
taxlaw-8979	262	4	one	one	NUM
taxlaw-8979	262	5	study	study	NOUN
taxlaw-8979	262	6	estimates	estimate	VERB
taxlaw-8979	262	7	that	that	SCONJ
taxlaw-8979	262	8	china	china	PROPN
taxlaw-8979	262	9	exceeded	exceed	VERB
taxlaw-8979	262	10	u.s	u.s	PROPN
taxlaw-8979	262	11	.	.	PROPN
taxlaw-8979	262	12	income	income	NOUN
taxlaw-8979	262	13	inequality	inequality	NOUN
taxlaw-8979	262	14	levels	level	NOUN
taxlaw-8979	262	15	by	by	ADP
taxlaw-8979	262	16	2012.64	2012.64	NUM
taxlaw-8979	262	17	while	while	SCONJ
taxlaw-8979	262	18	average	average	ADJ
taxlaw-8979	262	19	incomes	income	NOUN
taxlaw-8979	262	20	have	have	AUX
taxlaw-8979	262	21	been	be	AUX
taxlaw-8979	262	22	steadily	steadily	ADV
taxlaw-8979	262	23	rising	rise	VERB
taxlaw-8979	262	24	for	for	ADP
taxlaw-8979	262	25	the	the	DET
taxlaw-8979	262	26	past	past	ADJ
taxlaw-8979	262	27	thirty	thirty	NUM
taxlaw-8979	262	28	years	year	NOUN
taxlaw-8979	262	29	,	,	PUNCT
taxlaw-8979	262	30	the	the	DET
taxlaw-8979	262	31	growing	grow	VERB
taxlaw-8979	262	32	chinese	chinese	ADJ
taxlaw-8979	262	33	economy	economy	NOUN
taxlaw-8979	262	34	has	have	AUX
taxlaw-8979	262	35	contributed	contribute	VERB
taxlaw-8979	262	36	to	to	ADP
taxlaw-8979	262	37	income	income	NOUN
taxlaw-8979	262	38	and	and	CCONJ
taxlaw-8979	262	39	wealth	wealth	NOUN
taxlaw-8979	262	40	inequality	inequality	NOUN
taxlaw-8979	262	41	.	.	PUNCT
taxlaw-8979	263	1	in	in	ADP
taxlaw-8979	263	2	liberal	liberal	ADJ
taxlaw-8979	263	3	democracies	democracy	NOUN
taxlaw-8979	263	4	,	,	PUNCT
taxlaw-8979	263	5	such	such	ADJ
taxlaw-8979	263	6	as	as	ADP
taxlaw-8979	263	7	the	the	DET
taxlaw-8979	263	8	united	united	PROPN
taxlaw-8979	263	9	states	states	PROPN
taxlaw-8979	263	10	,	,	PUNCT
taxlaw-8979	263	11	tax	tax	NOUN
taxlaw-8979	263	12	laws	law	NOUN
taxlaw-8979	263	13	allow	allow	VERB
taxlaw-8979	263	14	wealthy	wealthy	ADJ
taxlaw-8979	263	15	individuals	individual	NOUN
taxlaw-8979	263	16	to	to	PART
taxlaw-8979	263	17	take	take	VERB
taxlaw-8979	263	18	advantage	advantage	NOUN
taxlaw-8979	263	19	of	of	ADP
taxlaw-8979	263	20	offshore	offshore	ADJ
taxlaw-8979	263	21	tax	tax	NOUN
taxlaw-8979	263	22	privileges	privilege	NOUN
taxlaw-8979	263	23	that	that	PRON
taxlaw-8979	263	24	are	be	AUX
taxlaw-8979	263	25	not	not	PART
taxlaw-8979	263	26	available	available	ADJ
taxlaw-8979	263	27	to	to	PART
taxlaw-8979	263	28	lowand	lowand	VERB
taxlaw-8979	263	29	middle	middle	ADJ
taxlaw-8979	263	30	-	-	PUNCT
taxlaw-8979	263	31	income	income	NOUN
taxlaw-8979	263	32	taxpayers	taxpayer	NOUN
taxlaw-8979	263	33	.	.	PUNCT
taxlaw-8979	264	1	for	for	ADP
taxlaw-8979	264	2	example	example	NOUN
taxlaw-8979	264	3	,	,	PUNCT
taxlaw-8979	264	4	in	in	ADP
taxlaw-8979	264	5	2005	2005	NUM
taxlaw-8979	264	6	,	,	PUNCT
taxlaw-8979	264	7	the	the	DET
taxlaw-8979	264	8	accounting	accounting	NOUN
taxlaw-8979	264	9	firm	firm	PROPN
taxlaw-8979	264	10	kpmg	kpmg	PROPN
taxlaw-8979	264	11	admitted	admit	VERB
taxlaw-8979	264	12	to	to	ADP
taxlaw-8979	264	13	marketing	market	VERB
taxlaw-8979	264	14	large	large	ADJ
taxlaw-8979	264	15	-	-	PUNCT
taxlaw-8979	264	16	scale	scale	NOUN
taxlaw-8979	264	17	offshore	offshore	ADJ
taxlaw-8979	264	18	tax	tax	NOUN
taxlaw-8979	264	19	shelters	shelter	NOUN
taxlaw-8979	264	20	to	to	ADP
taxlaw-8979	264	21	wealthy	wealthy	ADJ
taxlaw-8979	264	22	clients	client	NOUN
taxlaw-8979	264	23	.	.	PUNCT
taxlaw-8979	265	1	the	the	DET
taxlaw-8979	265	2	firm	firm	NOUN
taxlaw-8979	265	3	’s	’s	PART
taxlaw-8979	265	4	so	so	ADV
taxlaw-8979	265	5	-	-	PUNCT
taxlaw-8979	265	6	called	call	VERB
taxlaw-8979	265	7	offshore	offshore	ADJ
taxlaw-8979	265	8	portfolio	portfolio	NOUN
taxlaw-8979	265	9	investment	investment	NOUN
taxlaw-8979	265	10	strategy	strategy	NOUN
taxlaw-8979	265	11	cost	cost	VERB
taxlaw-8979	265	12	the	the	DET
taxlaw-8979	265	13	u.s	u.s	PROPN
taxlaw-8979	265	14	.	.	PROPN
taxlaw-8979	265	15	government	government	NOUN
taxlaw-8979	265	16	hundreds	hundred	NOUN
taxlaw-8979	265	17	of	of	ADP
taxlaw-8979	265	18	millions	million	NOUN
taxlaw-8979	265	19	of	of	ADP
taxlaw-8979	265	20	dollars	dollar	NOUN
taxlaw-8979	265	21	in	in	ADP
taxlaw-8979	265	22	lost	lost	ADJ
taxlaw-8979	265	23	revenue.65	revenue.65	PROPN
taxlaw-8979	265	24	the	the	DET
taxlaw-8979	265	25	u.s	u.s	PROPN
taxlaw-8979	265	26	.	.	PROPN
taxlaw-8979	265	27	government	government	NOUN
taxlaw-8979	265	28	alleged	allege	VERB
taxlaw-8979	265	29	the	the	DET
taxlaw-8979	265	30	scheme	scheme	NOUN
taxlaw-8979	265	31	violated	violate	VERB
taxlaw-8979	265	32	tax	tax	NOUN
taxlaw-8979	265	33	law	law	NOUN
taxlaw-8979	265	34	in	in	ADP
taxlaw-8979	265	35	part	part	NOUN
taxlaw-8979	265	36	because	because	SCONJ
taxlaw-8979	265	37	it	it	PRON
taxlaw-8979	265	38	lacked	lack	VERB
taxlaw-8979	265	39	economic	economic	ADJ
taxlaw-8979	265	40	substance	substance	NOUN
taxlaw-8979	265	41	—	—	PUNCT
taxlaw-8979	265	42	it	it	PRON
taxlaw-8979	265	43	amounted	amount	VERB
taxlaw-8979	265	44	to	to	ADP
taxlaw-8979	265	45	nothing	nothing	PRON
taxlaw-8979	265	46	more	more	ADJ
taxlaw-8979	265	47	than	than	ADP
taxlaw-8979	265	48	paper	paper	NOUN
taxlaw-8979	265	49	-	-	PUNCT
taxlaw-8979	265	50	shuffling	shuffle	VERB
taxlaw-8979	265	51	investor	investor	NOUN
taxlaw-8979	265	52	funds	fund	NOUN
taxlaw-8979	265	53	to	to	PART
taxlaw-8979	265	54	generate	generate	VERB
taxlaw-8979	265	55	tax	tax	NOUN
taxlaw-8979	265	56	savings	saving	NOUN
taxlaw-8979	265	57	.	.	PUNCT
taxlaw-8979	266	1	under	under	ADP
taxlaw-8979	266	2	a	a	DET
taxlaw-8979	266	3	deferred	defer	VERB
taxlaw-8979	266	4	prosecution	prosecution	NOUN
taxlaw-8979	266	5	agreement	agreement	NOUN
taxlaw-8979	266	6	with	with	ADP
taxlaw-8979	266	7	the	the	DET
taxlaw-8979	266	8	u.s	u.s	PROPN
taxlaw-8979	266	9	.	.	PROPN
taxlaw-8979	266	10	,	,	PUNCT
taxlaw-8979	266	11	kpmg	kpmg	PROPN
taxlaw-8979	266	12	admitted	admit	VERB
taxlaw-8979	266	13	criminal	criminal	ADJ
taxlaw-8979	266	14	wrongdoing	wrongdoing	NOUN
taxlaw-8979	266	15	and	and	CCONJ
taxlaw-8979	266	16	agreed	agree	VERB
taxlaw-8979	266	17	to	to	ADP
taxlaw-8979	266	18	a	a	DET
taxlaw-8979	266	19	$	$	SYM
taxlaw-8979	266	20	456	456	NUM
taxlaw-8979	266	21	million	million	NUM
taxlaw-8979	266	22	fine	fine	ADJ
taxlaw-8979	266	23	,	,	PUNCT
taxlaw-8979	266	24	in	in	ADP
taxlaw-8979	266	25	addition	addition	NOUN
taxlaw-8979	266	26	to	to	ADP
taxlaw-8979	266	27	ongoing	ongoing	ADJ
taxlaw-8979	266	28	review	review	NOUN
taxlaw-8979	266	29	of	of	ADP
taxlaw-8979	266	30	its	its	PRON
taxlaw-8979	266	31	tax	tax	NOUN
taxlaw-8979	266	32	practice.66	practice.66	NOUN
taxlaw-8979	266	33	moreover	moreover	ADV
taxlaw-8979	266	34	,	,	PUNCT
taxlaw-8979	266	35	nine	nine	NUM
taxlaw-8979	266	36	senior	senior	ADJ
taxlaw-8979	266	37	kpmg	kpmg	PROPN
taxlaw-8979	266	38	officers	officer	NOUN
taxlaw-8979	266	39	were	be	AUX
taxlaw-8979	266	40	criminally	criminally	ADV
taxlaw-8979	266	41	indicted	indict	VERB
taxlaw-8979	266	42	for	for	ADP
taxlaw-8979	266	43	tax	tax	NOUN
taxlaw-8979	266	44	fraud	fraud	NOUN
taxlaw-8979	266	45	and	and	CCONJ
taxlaw-8979	266	46	suspended	suspend	VERB
taxlaw-8979	266	47	from	from	ADP
taxlaw-8979	266	48	practicing	practice	VERB
taxlaw-8979	266	49	accounting	accounting	NOUN
taxlaw-8979	266	50	.	.	PUNCT
taxlaw-8979	267	1	subsequent	subsequent	ADJ
taxlaw-8979	267	2	litigation	litigation	NOUN
taxlaw-8979	267	3	resulted	result	VERB
taxlaw-8979	267	4	in	in	ADP
taxlaw-8979	267	5	both	both	DET
taxlaw-8979	267	6	acquittals	acquittal	NOUN
taxlaw-8979	267	7	and	and	CCONJ
taxlaw-8979	267	8	convictions.67	convictions.67	VERB
taxlaw-8979	267	9	the	the	DET
taxlaw-8979	267	10	pandora	pandora	PROPN
taxlaw-8979	267	11	papers	paper	NOUN
taxlaw-8979	267	12	of	of	ADP
taxlaw-8979	267	13	2021	2021	NUM
taxlaw-8979	267	14	revealed	reveal	VERB
taxlaw-8979	267	15	that	that	SCONJ
taxlaw-8979	267	16	cherie	cherie	PROPN
taxlaw-8979	267	17	blair	blair	PROPN
taxlaw-8979	267	18	,	,	PUNCT
taxlaw-8979	267	19	wife	wife	NOUN
taxlaw-8979	267	20	of	of	ADP
taxlaw-8979	267	21	former	former	ADJ
taxlaw-8979	267	22	u.k	u.k	PROPN
taxlaw-8979	267	23	.	.	PROPN
taxlaw-8979	267	24	prime	prime	PROPN
taxlaw-8979	267	25	minister	minister	PROPN
taxlaw-8979	267	26	tony	tony	PROPN
taxlaw-8979	267	27	blair	blair	PROPN
taxlaw-8979	267	28	,	,	PUNCT
taxlaw-8979	267	29	used	use	VERB
taxlaw-8979	267	30	a	a	DET
taxlaw-8979	267	31	tax	tax	NOUN
taxlaw-8979	267	32	haven	haven	NOUN
taxlaw-8979	267	33	corporation	corporation	NOUN
taxlaw-8979	267	34	to	to	PART
taxlaw-8979	267	35	purchase	purchase	VERB
taxlaw-8979	267	36	a	a	DET
taxlaw-8979	267	37	london	london	PROPN
taxlaw-8979	267	38	building	building	NOUN
taxlaw-8979	267	39	that	that	PRON
taxlaw-8979	267	40	was	be	AUX
taxlaw-8979	267	41	partially	partially	ADV
taxlaw-8979	267	42	owned	own	VERB
taxlaw-8979	267	43	by	by	ADP
taxlaw-8979	267	44	the	the	DET
taxlaw-8979	267	45	family	family	NOUN
taxlaw-8979	267	46	of	of	ADP
taxlaw-8979	267	47	a	a	DET
taxlaw-8979	267	48	bahraini	bahraini	NOUN
taxlaw-8979	267	49	minister.68	minister.68	NOUN
taxlaw-8979	267	50	by	by	ADP
taxlaw-8979	267	51	purchasing	purchase	VERB
taxlaw-8979	267	52	the	the	DET
taxlaw-8979	267	53	shares	share	NOUN
taxlaw-8979	267	54	of	of	ADP
taxlaw-8979	267	55	the	the	DET
taxlaw-8979	267	56	tax	tax	NOUN
taxlaw-8979	267	57	haven	haven	NOUN
taxlaw-8979	267	58	corporation	corporation	NOUN
taxlaw-8979	267	59	,	,	PUNCT
taxlaw-8979	267	60	instead	instead	ADV
taxlaw-8979	267	61	of	of	ADP
taxlaw-8979	267	62	buying	buy	VERB
taxlaw-8979	267	63	the	the	DET
taxlaw-8979	267	64	asset	asset	NOUN
taxlaw-8979	267	65	directly	directly	ADV
taxlaw-8979	267	66	,	,	PUNCT
taxlaw-8979	267	67	ms	ms	PROPN
taxlaw-8979	267	68	.	.	PROPN
taxlaw-8979	267	69	blair	blair	PROPN
taxlaw-8979	267	70	reportedly	reportedly	ADV
taxlaw-8979	267	71	saved	save	VERB
taxlaw-8979	267	72	$	$	SYM
taxlaw-8979	267	73	422,000	422,000	NUM
taxlaw-8979	267	74	in	in	ADP
taxlaw-8979	267	75	taxes	taxis	NOUN
taxlaw-8979	267	76	on	on	ADP
taxlaw-8979	267	77	the	the	DET
taxlaw-8979	267	78	sale	sale	NOUN
taxlaw-8979	267	79	.	.	PUNCT
taxlaw-8979	268	1	semotiuk	semotiuk	PROPN
taxlaw-8979	268	2	,	,	PUNCT
taxlaw-8979	268	3	st	st	PROPN
taxlaw-8979	268	4	kitts	kitts	PROPN
taxlaw-8979	268	5	and	and	CCONJ
taxlaw-8979	268	6	nevis	nevis	NOUN
taxlaw-8979	268	7	possibly	possibly	ADV
taxlaw-8979	268	8	an	an	DET
taxlaw-8979	268	9	investor	investor	NOUN
taxlaw-8979	268	10	immigrant	immigrant	NOUN
taxlaw-8979	268	11	’s	’s	PART
taxlaw-8979	268	12	best	good	ADJ
taxlaw-8979	268	13	2nd	2nd	ADJ
taxlaw-8979	268	14	passport	passport	NOUN
taxlaw-8979	268	15	,	,	PUNCT
taxlaw-8979	268	16	forbes	forbes	X
taxlaw-8979	268	17	(	(	PUNCT
taxlaw-8979	268	18	aug	aug	PROPN
taxlaw-8979	268	19	.	.	PROPN
taxlaw-8979	268	20	17	17	NUM
taxlaw-8979	268	21	,	,	PUNCT
taxlaw-8979	268	22	2020	2020	NUM
taxlaw-8979	268	23	)	)	PUNCT
taxlaw-8979	268	24	,	,	PUNCT
taxlaw-8979	268	25	https://www.forbes.com/sites/andyjsemotiuk/2020/08/17/st-kitts-and-nevis-possibly-an-investor-immigrants-best2nd-passport/?sh=70deeedd3a61	https://www.forbes.com/sites/andyjsemotiuk/2020/08/17/st-kitts-and-nevis-possibly-an-investor-immigrants-best2nd-passport/?sh=70deeedd3a61	PUNCT
taxlaw-8979	269	1	[	[	X
taxlaw-8979	269	2	https://perma.cc/9gf7-mzm4	https://perma.cc/9gf7-mzm4	X
taxlaw-8979	269	3	]	]	X
taxlaw-8979	269	4	(	(	PUNCT
taxlaw-8979	269	5	indicating	indicate	VERB
taxlaw-8979	269	6	citizenship	citizenship	NOUN
taxlaw-8979	269	7	can	can	AUX
taxlaw-8979	269	8	be	be	AUX
taxlaw-8979	269	9	purchased	purchase	VERB
taxlaw-8979	269	10	for	for	ADP
taxlaw-8979	269	11	usd$200,000	usd$200,000	NOUN
taxlaw-8979	269	12	)	)	PUNCT
taxlaw-8979	269	13	.	.	PUNCT
taxlaw-8979	270	1	see	see	VERB
taxlaw-8979	270	2	allison	allison	PROPN
taxlaw-8979	270	3	christians	christians	PROPN
taxlaw-8979	270	4	,	,	PUNCT
taxlaw-8979	270	5	buying	buy	VERB
taxlaw-8979	270	6	in	in	ADP
taxlaw-8979	270	7	:	:	PUNCT
taxlaw-8979	270	8	citizenship	citizenship	NOUN
taxlaw-8979	270	9	and	and	CCONJ
taxlaw-8979	270	10	residence	residence	NOUN
taxlaw-8979	270	11	by	by	ADP
taxlaw-8979	270	12	investment	investment	NOUN
taxlaw-8979	270	13	,	,	PUNCT
taxlaw-8979	270	14	62	62	NUM
taxlaw-8979	270	15	st	st	PROPN
taxlaw-8979	270	16	.	.	PROPN
taxlaw-8979	270	17	louis	louis	PROPN
taxlaw-8979	270	18	u.	u.	PROPN
taxlaw-8979	270	19	l.j	l.j	PROPN
taxlaw-8979	270	20	.	.	PROPN
taxlaw-8979	270	21	51	51	NUM
taxlaw-8979	270	22	(	(	PUNCT
taxlaw-8979	270	23	2018	2018	NUM
taxlaw-8979	270	24	)	)	PUNCT
taxlaw-8979	270	25	.	.	PUNCT
taxlaw-8979	271	1	64	64	NUM
taxlaw-8979	271	2	see	see	VERB
taxlaw-8979	271	3	yu	yu	PROPN
taxlaw-8979	271	4	xie	xie	PROPN
taxlaw-8979	271	5	&	&	CCONJ
taxlaw-8979	271	6	xiang	xiang	PROPN
taxlaw-8979	271	7	zhou	zhou	PROPN
taxlaw-8979	271	8	,	,	PUNCT
taxlaw-8979	271	9	income	income	NOUN
taxlaw-8979	271	10	inequality	inequality	NOUN
taxlaw-8979	271	11	in	in	ADP
taxlaw-8979	271	12	today	today	NOUN
taxlaw-8979	271	13	’s	’s	PART
taxlaw-8979	271	14	china	china	PROPN
taxlaw-8979	271	15	,	,	PUNCT
taxlaw-8979	271	16	111	111	NUM
taxlaw-8979	271	17	pnas	pna	NOUN
taxlaw-8979	271	18	,	,	PUNCT
taxlaw-8979	271	19	6928	6928	NUM
taxlaw-8979	271	20	,	,	PUNCT
taxlaw-8979	271	21	6930	6930	NUM
taxlaw-8979	271	22	(	(	PUNCT
taxlaw-8979	271	23	apr	apr	PROPN
taxlaw-8979	271	24	.	.	PROPN
taxlaw-8979	271	25	28	28	NUM
taxlaw-8979	271	26	,	,	PUNCT
taxlaw-8979	271	27	2014	2014	NUM
taxlaw-8979	271	28	)	)	PUNCT
taxlaw-8979	271	29	,	,	PUNCT
taxlaw-8979	271	30	https://doi.org/10.1073/pnas.1403158111	https://doi.org/10.1073/pnas.1403158111	ADP
taxlaw-8979	271	31	[	[	X
taxlaw-8979	271	32	https://perma.cc/6na8-7p2l	https://perma.cc/6na8-7p2l	X
taxlaw-8979	271	33	]	]	X
taxlaw-8979	271	34	(	(	PUNCT
taxlaw-8979	271	35	estimating	estimate	VERB
taxlaw-8979	271	36	a	a	DET
taxlaw-8979	271	37	gini	gini	NOUN
taxlaw-8979	271	38	coefficient	coefficient	NOUN
taxlaw-8979	271	39	of	of	ADP
taxlaw-8979	271	40	0.55	0.55	NUM
taxlaw-8979	271	41	for	for	ADP
taxlaw-8979	271	42	china	china	PROPN
taxlaw-8979	271	43	in	in	ADP
taxlaw-8979	271	44	2012	2012	NUM
taxlaw-8979	271	45	compared	compare	VERB
taxlaw-8979	271	46	to	to	ADP
taxlaw-8979	271	47	0.45	0.45	NUM
taxlaw-8979	271	48	for	for	ADP
taxlaw-8979	271	49	the	the	DET
taxlaw-8979	271	50	united	united	PROPN
taxlaw-8979	271	51	states	states	PROPN
taxlaw-8979	271	52	)	)	PUNCT
taxlaw-8979	271	53	.	.	PUNCT
taxlaw-8979	272	1	see	see	VERB
taxlaw-8979	272	2	also	also	ADV
taxlaw-8979	272	3	branko	branko	PROPN
taxlaw-8979	272	4	milanovic	milanovic	VERB
taxlaw-8979	272	5	,	,	PUNCT
taxlaw-8979	272	6	china	china	PROPN
taxlaw-8979	272	7	’s	’s	PART
taxlaw-8979	272	8	income	income	NOUN
taxlaw-8979	272	9	inequality	inequality	NOUN
taxlaw-8979	272	10	will	will	AUX
taxlaw-8979	272	11	lead	lead	VERB
taxlaw-8979	272	12	it	it	PRON
taxlaw-8979	272	13	to	to	ADP
taxlaw-8979	272	14	a	a	DET
taxlaw-8979	272	15	stark	stark	ADJ
taxlaw-8979	272	16	choice	choice	NOUN
taxlaw-8979	272	17	,	,	PUNCT
taxlaw-8979	272	18	foreign	foreign	ADJ
taxlaw-8979	272	19	aff	aff	NOUN
taxlaw-8979	272	20	.	.	PUNCT
taxlaw-8979	273	1	(	(	PUNCT
taxlaw-8979	273	2	feb	feb	PROPN
taxlaw-8979	273	3	.	.	PROPN
taxlaw-8979	273	4	11	11	NUM
taxlaw-8979	273	5	,	,	PUNCT
taxlaw-8979	273	6	2021	2021	NUM
taxlaw-8979	273	7	)	)	PUNCT
taxlaw-8979	273	8	,	,	PUNCT
taxlaw-8979	273	9	https://www.foreignaffairs.com/articles/china/2021-0211/chinas-inequality-will-lead-it-stark-choice	https://www.foreignaffairs.com/articles/china/2021-0211/chinas-inequality-will-lead-it-stark-choice	PROPN
taxlaw-8979	273	10	[	[	X
taxlaw-8979	273	11	https://perma.cc/rv7b-sn2	https://perma.cc/rv7b-sn2	NOUN
taxlaw-8979	273	12	m	m	PRON
taxlaw-8979	273	13	]	]	X
taxlaw-8979	273	14	.	.	PUNCT
taxlaw-8979	274	1	65	65	NUM
taxlaw-8979	274	2	the	the	DET
taxlaw-8979	274	3	offshore	offshore	ADJ
taxlaw-8979	274	4	portfolio	portfolio	NOUN
taxlaw-8979	274	5	investment	investment	NOUN
taxlaw-8979	274	6	strategy	strategy	NOUN
taxlaw-8979	274	7	is	be	AUX
taxlaw-8979	274	8	sometimes	sometimes	ADV
taxlaw-8979	274	9	referred	refer	VERB
taxlaw-8979	274	10	to	to	ADP
taxlaw-8979	274	11	as	as	ADP
taxlaw-8979	274	12	a	a	DET
taxlaw-8979	274	13	“	"	PUNCT
taxlaw-8979	274	14	basis	basis	NOUN
taxlaw-8979	274	15	-	-	PUNCT
taxlaw-8979	274	16	shift	shift	NOUN
taxlaw-8979	274	17	cloned	clone	VERB
taxlaw-8979	274	18	”	"	PUNCT
taxlaw-8979	274	19	tax	tax	NOUN
taxlaw-8979	274	20	shelter	shelter	NOUN
taxlaw-8979	274	21	for	for	ADP
taxlaw-8979	274	22	high	high	ADJ
taxlaw-8979	274	23	-	-	PUNCT
taxlaw-8979	274	24	net	net	NOUN
taxlaw-8979	274	25	-	-	PUNCT
taxlaw-8979	274	26	worth	worth	NOUN
taxlaw-8979	274	27	individuals	individual	NOUN
taxlaw-8979	274	28	.	.	PUNCT
taxlaw-8979	275	1	the	the	DET
taxlaw-8979	275	2	deal	deal	NOUN
taxlaw-8979	275	3	is	be	AUX
taxlaw-8979	275	4	“	"	PUNCT
taxlaw-8979	275	5	cloned	clone	VERB
taxlaw-8979	275	6	”	"	PUNCT
taxlaw-8979	275	7	in	in	ADP
taxlaw-8979	275	8	that	that	SCONJ
taxlaw-8979	275	9	the	the	DET
taxlaw-8979	275	10	same	same	ADJ
taxlaw-8979	275	11	tax	tax	NOUN
taxlaw-8979	275	12	shelter	shelter	NOUN
taxlaw-8979	275	13	is	be	AUX
taxlaw-8979	275	14	pitched	pitch	VERB
taxlaw-8979	275	15	to	to	ADP
taxlaw-8979	275	16	numerous	numerous	ADJ
taxlaw-8979	275	17	potential	potential	ADJ
taxlaw-8979	275	18	clients	client	NOUN
taxlaw-8979	275	19	.	.	PUNCT
taxlaw-8979	276	1	for	for	ADP
taxlaw-8979	276	2	discussion	discussion	NOUN
taxlaw-8979	276	3	,	,	PUNCT
taxlaw-8979	276	4	see	see	VERB
taxlaw-8979	276	5	u.s	u.s	PROPN
taxlaw-8979	276	6	.	.	PROPN
taxlaw-8979	276	7	permanent	permanent	ADJ
taxlaw-8979	276	8	subcomm	subcomm	NOUN
taxlaw-8979	276	9	.	.	PUNCT
taxlaw-8979	277	1	on	on	ADP
taxlaw-8979	277	2	investigations	investigation	NOUN
taxlaw-8979	277	3	,	,	PUNCT
taxlaw-8979	277	4	comm	comm	NOUN
taxlaw-8979	277	5	.	.	PUNCT
taxlaw-8979	278	1	on	on	ADP
taxlaw-8979	278	2	homeland	homeland	PROPN
taxlaw-8979	278	3	sec	sec	PROPN
taxlaw-8979	278	4	.	.	PROPN
taxlaw-8979	279	1	and	and	CCONJ
taxlaw-8979	279	2	gov’t	gov’t	NUM
taxlaw-8979	279	3	affairs	affair	NOUN
taxlaw-8979	279	4	,	,	PUNCT
taxlaw-8979	279	5	s.	s.	PROPN
taxlaw-8979	279	6	rep	rep	PROPN
taxlaw-8979	279	7	.	.	PROPN
taxlaw-8979	280	1	no	no	PROPN
taxlaw-8979	280	2	.	.	NOUN
taxlaw-8979	281	1	109	109	NUM
taxlaw-8979	281	2	-	-	SYM
taxlaw-8979	281	3	54	54	NUM
taxlaw-8979	281	4	,	,	PUNCT
taxlaw-8979	281	5	the	the	DET
taxlaw-8979	281	6	role	role	NOUN
taxlaw-8979	281	7	of	of	ADP
taxlaw-8979	281	8	professional	professional	ADJ
taxlaw-8979	281	9	firms	firm	NOUN
taxlaw-8979	281	10	in	in	ADP
taxlaw-8979	281	11	the	the	DET
taxlaw-8979	281	12	u.s	u.s	PROPN
taxlaw-8979	281	13	.	.	PROPN
taxlaw-8979	281	14	tax	tax	NOUN
taxlaw-8979	281	15	shelter	shelter	NOUN
taxlaw-8979	281	16	industry	industry	NOUN
taxlaw-8979	281	17	(	(	PUNCT
taxlaw-8979	281	18	2005	2005	NUM
taxlaw-8979	281	19	)	)	PUNCT
taxlaw-8979	281	20	.	.	PUNCT
taxlaw-8979	282	1	66	66	NUM
taxlaw-8979	282	2	for	for	ADP
taxlaw-8979	282	3	discussion	discussion	NOUN
taxlaw-8979	282	4	,	,	PUNCT
taxlaw-8979	282	5	see	see	VERB
taxlaw-8979	282	6	lynnley	lynnley	PROPN
taxlaw-8979	282	7	browning	browning	NOUN
taxlaw-8979	282	8	,	,	PUNCT
taxlaw-8979	282	9	3	3	NUM
taxlaw-8979	282	10	convicted	convict	VERB
taxlaw-8979	282	11	in	in	ADP
taxlaw-8979	282	12	kpmg	kpmg	PROPN
taxlaw-8979	282	13	tax	tax	NOUN
taxlaw-8979	282	14	shelter	shelter	NOUN
taxlaw-8979	282	15	case	case	NOUN
taxlaw-8979	282	16	,	,	PUNCT
taxlaw-8979	282	17	n.y	n.y	PROPN
taxlaw-8979	282	18	.	.	PROPN
taxlaw-8979	282	19	times	times	PROPN
taxlaw-8979	282	20	(	(	PUNCT
taxlaw-8979	282	21	dec	dec	PROPN
taxlaw-8979	282	22	.	.	PROPN
taxlaw-8979	282	23	17	17	NUM
taxlaw-8979	282	24	,	,	PUNCT
taxlaw-8979	282	25	2008	2008	NUM
taxlaw-8979	282	26	)	)	PUNCT
taxlaw-8979	282	27	,	,	PUNCT
taxlaw-8979	282	28	https://www.nytimes.com/2008/12/18/business/18kpmg.html?mcubz=0	https://www.nytimes.com/2008/12/18/business/18kpmg.html?mcubz=0	PUNCT
taxlaw-8979	283	1	[	[	X
taxlaw-8979	283	2	https://perma.cc/t2nt-ptbq	https://perma.cc/t2nt-ptbq	NOUN
taxlaw-8979	283	3	]	]	X
taxlaw-8979	283	4	;	;	PUNCT
taxlaw-8979	283	5	press	press	NOUN
taxlaw-8979	283	6	release	release	NOUN
taxlaw-8979	283	7	,	,	PUNCT
taxlaw-8979	283	8	department	department	NOUN
taxlaw-8979	283	9	of	of	ADP
taxlaw-8979	283	10	justice	justice	PROPN
taxlaw-8979	283	11	,	,	PUNCT
taxlaw-8979	283	12	kpmg	kpmg	PROPN
taxlaw-8979	283	13	to	to	PART
taxlaw-8979	283	14	pay	pay	VERB
taxlaw-8979	283	15	$	$	SYM
taxlaw-8979	283	16	456	456	NUM
taxlaw-8979	283	17	million	million	NUM
taxlaw-8979	283	18	for	for	ADP
taxlaw-8979	283	19	criminal	criminal	ADJ
taxlaw-8979	283	20	violations	violation	NOUN
taxlaw-8979	283	21	in	in	ADP
taxlaw-8979	283	22	relation	relation	NOUN
taxlaw-8979	283	23	to	to	ADP
taxlaw-8979	283	24	largest	large	ADJ
taxlaw-8979	283	25	-	-	PUNCT
taxlaw-8979	283	26	ever	ever	ADV
taxlaw-8979	283	27	tax	tax	NOUN
taxlaw-8979	283	28	shelter	shelter	NOUN
taxlaw-8979	283	29	fraud	fraud	NOUN
taxlaw-8979	283	30	case	case	NOUN
taxlaw-8979	283	31	(	(	PUNCT
taxlaw-8979	283	32	aug	aug	PROPN
taxlaw-8979	283	33	.	.	PROPN
taxlaw-8979	283	34	29	29	NUM
taxlaw-8979	283	35	,	,	PUNCT
taxlaw-8979	283	36	2005	2005	NUM
taxlaw-8979	283	37	)	)	PUNCT
taxlaw-8979	283	38	,	,	PUNCT
taxlaw-8979	283	39	https://www.justice.gov/archive/opa/pr/2005/august/05_ag_433.html	https://www.justice.gov/archive/opa/pr/2005/august/05_ag_433.html	VERB
taxlaw-8979	284	1	[	[	X
taxlaw-8979	284	2	https://perma.cc/2fcr-lcgj	https://perma.cc/2fcr-lcgj	X
taxlaw-8979	284	3	]	]	X
taxlaw-8979	284	4	.	.	PUNCT
taxlaw-8979	285	1	67	67	NUM
taxlaw-8979	285	2	see	see	VERB
taxlaw-8979	285	3	i	i	PRON
taxlaw-8979	285	4	d.	d.	PROPN
taxlaw-8979	285	5	68	68	NUM
taxlaw-8979	285	6	see	see	VERB
taxlaw-8979	285	7	bbc	bbc	PROPN
taxlaw-8979	285	8	panorama	panorama	PROPN
taxlaw-8979	285	9	,	,	PUNCT
taxlaw-8979	285	10	pandora	pandora	NOUN
taxlaw-8979	285	11	papers	paper	NOUN
taxlaw-8979	285	12	:	:	PUNCT
taxlaw-8979	285	13	blairs	blair	NOUN
taxlaw-8979	285	14	saved	save	VERB
taxlaw-8979	285	15	£	£	SYM
taxlaw-8979	285	16	312,000	312,000	NUM
taxlaw-8979	285	17	stamp	stamp	NOUN
taxlaw-8979	285	18	duty	duty	NOUN
taxlaw-8979	285	19	in	in	ADP
taxlaw-8979	285	20	property	property	NOUN
taxlaw-8979	285	21	deal	deal	NOUN
taxlaw-8979	285	22	,	,	PUNCT
taxlaw-8979	285	23	bbc	bbc	PROPN
taxlaw-8979	285	24	news	news	PROPN
taxlaw-8979	285	25	(	(	PUNCT
taxlaw-8979	285	26	oct	oct	PROPN
taxlaw-8979	285	27	.	.	PROPN
taxlaw-8979	285	28	3	3	NUM
taxlaw-8979	285	29	,	,	PUNCT
taxlaw-8979	285	30	2021	2021	NUM
taxlaw-8979	285	31	)	)	PUNCT
taxlaw-8979	285	32	,	,	PUNCT
taxlaw-8979	285	33	https://www.bbc.com/news/uk-58780559	https://www.bbc.com/news/uk-58780559	PROPN
taxlaw-8979	286	1	[	[	X
taxlaw-8979	286	2	https://perma.cc/sd77-7rcj	https://perma.cc/sd77-7rcj	PROPN
taxlaw-8979	286	3	]	]	PUNCT
taxlaw-8979	286	4	.	.	PUNCT
taxlaw-8979	287	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3043325	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3043325	PROPN
taxlaw-8979	287	2	https://www.bbc.com/news/uk-58780559	https://www.bbc.com/news/uk-58780559	PROPN
taxlaw-8979	287	3	2021	2021	NUM
taxlaw-8979	287	4	]	]	PUNCT
taxlaw-8979	287	5	secrets	secret	NOUN
taxlaw-8979	287	6	of	of	ADP
taxlaw-8979	287	7	the	the	DET
taxlaw-8979	287	8	panama	panama	PROPN
taxlaw-8979	287	9	papers	paper	NOUN
taxlaw-8979	287	10	57	57	NUM
taxlaw-8979	287	11	consider	consider	VERB
taxlaw-8979	287	12	also	also	ADV
taxlaw-8979	287	13	one	one	NUM
taxlaw-8979	287	14	of	of	ADP
taxlaw-8979	287	15	the	the	DET
taxlaw-8979	287	16	exposés	exposés	NOUN
taxlaw-8979	287	17	from	from	ADP
taxlaw-8979	287	18	the	the	DET
taxlaw-8979	287	19	2017	2017	NUM
taxlaw-8979	287	20	paradise	paradise	PROPN
taxlaw-8979	287	21	papers	paper	NOUN
taxlaw-8979	287	22	,	,	PUNCT
taxlaw-8979	287	23	which	which	PRON
taxlaw-8979	287	24	revealed	reveal	VERB
taxlaw-8979	287	25	a	a	DET
taxlaw-8979	287	26	tax	tax	NOUN
taxlaw-8979	287	27	perk	perk	NOUN
taxlaw-8979	287	28	available	available	ADJ
taxlaw-8979	287	29	to	to	ADP
taxlaw-8979	287	30	the	the	DET
taxlaw-8979	287	31	very	very	ADV
taxlaw-8979	287	32	wealthy.69	wealthy.69	PROPN
taxlaw-8979	287	33	lewis	lewis	PROPN
taxlaw-8979	287	34	hamilton	hamilton	PROPN
taxlaw-8979	287	35	,	,	PUNCT
taxlaw-8979	287	36	a	a	DET
taxlaw-8979	287	37	british	british	ADJ
taxlaw-8979	287	38	formula	formula	NOUN
taxlaw-8979	287	39	one	one	NUM
taxlaw-8979	287	40	racing	racing	NOUN
taxlaw-8979	287	41	star	star	NOUN
taxlaw-8979	287	42	,	,	PUNCT
taxlaw-8979	287	43	purchased	purchase	VERB
taxlaw-8979	287	44	a	a	DET
taxlaw-8979	287	45	jet	jet	NOUN
taxlaw-8979	287	46	for	for	ADP
taxlaw-8979	287	47	$	$	SYM
taxlaw-8979	287	48	27	27	NUM
taxlaw-8979	287	49	million	million	NUM
taxlaw-8979	287	50	—	—	PUNCT
taxlaw-8979	287	51	a	a	DET
taxlaw-8979	287	52	“	"	PUNCT
taxlaw-8979	287	53	candy	candy	NOUN
taxlaw-8979	287	54	-	-	PUNCT
taxlaw-8979	287	55	apple	apple	NOUN
taxlaw-8979	287	56	-	-	PUNCT
taxlaw-8979	287	57	red	red	NOUN
taxlaw-8979	287	58	bombardier	bombardier	NOUN
taxlaw-8979	287	59	challenger	challenger	NOUN
taxlaw-8979	287	60	605	605	NUM
taxlaw-8979	287	61	with	with	ADP
taxlaw-8979	287	62	armani	armani	ADJ
taxlaw-8979	287	63	curtains	curtain	NOUN
taxlaw-8979	287	64	.	.	PUNCT
taxlaw-8979	288	1	”70	”70	PROPN
taxlaw-8979	288	2	he	he	PRON
taxlaw-8979	288	3	owed	owe	VERB
taxlaw-8979	288	4	$	$	SYM
taxlaw-8979	288	5	5.2	5.2	NUM
taxlaw-8979	288	6	million	million	NUM
taxlaw-8979	288	7	in	in	ADP
taxlaw-8979	288	8	sales	sale	NOUN
taxlaw-8979	288	9	taxes	taxis	NOUN
taxlaw-8979	288	10	(	(	PUNCT
taxlaw-8979	288	11	called	call	VERB
taxlaw-8979	288	12	value	value	NOUN
taxlaw-8979	288	13	-	-	PUNCT
taxlaw-8979	288	14	added	add	VERB
taxlaw-8979	288	15	taxes	taxis	NOUN
taxlaw-8979	288	16	in	in	ADP
taxlaw-8979	288	17	europe	europe	PROPN
taxlaw-8979	288	18	and	and	CCONJ
taxlaw-8979	288	19	elsewhere	elsewhere	ADV
taxlaw-8979	288	20	)	)	PUNCT
taxlaw-8979	288	21	.	.	PUNCT
taxlaw-8979	289	1	unlike	unlike	ADP
taxlaw-8979	289	2	common	common	ADJ
taxlaw-8979	289	3	consumer	consumer	NOUN
taxlaw-8979	289	4	purchases	purchase	NOUN
taxlaw-8979	289	5	,	,	PUNCT
taxlaw-8979	289	6	the	the	DET
taxlaw-8979	289	7	wealthy	wealthy	ADJ
taxlaw-8979	289	8	can	can	AUX
taxlaw-8979	289	9	avoid	avoid	VERB
taxlaw-8979	289	10	paying	pay	VERB
taxlaw-8979	289	11	these	these	DET
taxlaw-8979	289	12	sales	sale	NOUN
taxlaw-8979	289	13	taxes	taxis	NOUN
taxlaw-8979	289	14	on	on	ADP
taxlaw-8979	289	15	their	their	PRON
taxlaw-8979	289	16	jets	jet	NOUN
taxlaw-8979	289	17	entirely	entirely	ADV
taxlaw-8979	289	18	.	.	PUNCT
taxlaw-8979	290	1	mr	mr	PROPN
taxlaw-8979	290	2	.	.	PROPN
taxlaw-8979	290	3	hamilton	hamilton	PROPN
taxlaw-8979	290	4	’s	’s	PART
taxlaw-8979	290	5	jet	jet	NOUN
taxlaw-8979	290	6	was	be	AUX
taxlaw-8979	290	7	briefly	briefly	ADV
taxlaw-8979	290	8	parked	park	VERB
taxlaw-8979	290	9	in	in	ADP
taxlaw-8979	290	10	the	the	DET
taxlaw-8979	290	11	isle	isle	NOUN
taxlaw-8979	290	12	of	of	ADP
taxlaw-8979	290	13	man	man	PROPN
taxlaw-8979	290	14	,	,	PUNCT
taxlaw-8979	290	15	a	a	DET
taxlaw-8979	290	16	tax	tax	NOUN
taxlaw-8979	290	17	haven	haven	NOUN
taxlaw-8979	290	18	,	,	PUNCT
taxlaw-8979	290	19	and	and	CCONJ
taxlaw-8979	290	20	registered	register	VERB
taxlaw-8979	290	21	there	there	ADV
taxlaw-8979	290	22	.	.	PUNCT
taxlaw-8979	291	1	as	as	ADP
taxlaw-8979	291	2	a	a	DET
taxlaw-8979	291	3	result	result	NOUN
taxlaw-8979	291	4	,	,	PUNCT
taxlaw-8979	291	5	his	his	PRON
taxlaw-8979	291	6	$	$	SYM
taxlaw-8979	291	7	5.2	5.2	NUM
taxlaw-8979	291	8	million	million	NUM
taxlaw-8979	291	9	tax	tax	NOUN
taxlaw-8979	291	10	liability	liability	NOUN
taxlaw-8979	291	11	was	be	AUX
taxlaw-8979	291	12	reduced	reduce	VERB
taxlaw-8979	291	13	to	to	ADP
taxlaw-8979	291	14	$	$	SYM
taxlaw-8979	291	15	0	0	NUM
taxlaw-8979	291	16	.	.	PUNCT
taxlaw-8979	292	1	finally	finally	ADV
taxlaw-8979	292	2	,	,	PUNCT
taxlaw-8979	292	3	the	the	DET
taxlaw-8979	292	4	canadian	canadian	ADJ
taxlaw-8979	292	5	government	government	NOUN
taxlaw-8979	292	6	has	have	AUX
taxlaw-8979	292	7	held	hold	VERB
taxlaw-8979	292	8	hearings	hearing	NOUN
taxlaw-8979	292	9	to	to	PART
taxlaw-8979	292	10	investigate	investigate	VERB
taxlaw-8979	292	11	a	a	DET
taxlaw-8979	292	12	controversy	controversy	NOUN
taxlaw-8979	292	13	whereby	whereby	SCONJ
taxlaw-8979	292	14	wealthy	wealthy	ADJ
taxlaw-8979	292	15	canadians	canadian	NOUN
taxlaw-8979	292	16	paid	pay	VERB
taxlaw-8979	292	17	no	no	DET
taxlaw-8979	292	18	income	income	NOUN
taxlaw-8979	292	19	taxes	taxis	NOUN
taxlaw-8979	292	20	on	on	ADP
taxlaw-8979	292	21	their	their	PRON
taxlaw-8979	292	22	wealth	wealth	NOUN
taxlaw-8979	292	23	that	that	SCONJ
taxlaw-8979	292	24	they	they	PRON
taxlaw-8979	292	25	had	have	AUX
taxlaw-8979	292	26	“	"	PUNCT
taxlaw-8979	292	27	gifted	gifted	ADJ
taxlaw-8979	292	28	”	"	PUNCT
taxlaw-8979	292	29	to	to	ADP
taxlaw-8979	292	30	a	a	DET
taxlaw-8979	292	31	corporation	corporation	NOUN
taxlaw-8979	292	32	based	base	VERB
taxlaw-8979	292	33	in	in	ADP
taxlaw-8979	292	34	the	the	DET
taxlaw-8979	292	35	isle	isle	NOUN
taxlaw-8979	292	36	of	of	ADP
taxlaw-8979	292	37	man.71	man.71	PROPN
taxlaw-8979	292	38	the	the	DET
taxlaw-8979	292	39	tax	tax	NOUN
taxlaw-8979	292	40	plan	plan	NOUN
taxlaw-8979	292	41	,	,	PUNCT
taxlaw-8979	292	42	which	which	PRON
taxlaw-8979	292	43	was	be	AUX
taxlaw-8979	292	44	supported	support	VERB
taxlaw-8979	292	45	by	by	ADP
taxlaw-8979	292	46	legal	legal	ADJ
taxlaw-8979	292	47	opinions	opinion	NOUN
taxlaw-8979	292	48	from	from	ADP
taxlaw-8979	292	49	a	a	DET
taxlaw-8979	292	50	canadian	canadian	PROPN
taxlaw-8979	292	51	and	and	CCONJ
taxlaw-8979	292	52	isle	isle	PROPN
taxlaw-8979	292	53	of	of	ADP
taxlaw-8979	292	54	man	man	PROPN
taxlaw-8979	292	55	tax	tax	NOUN
taxlaw-8979	292	56	lawyer	lawyer	NOUN
taxlaw-8979	292	57	,	,	PUNCT
taxlaw-8979	292	58	involved	involve	VERB
taxlaw-8979	292	59	transferring	transfer	VERB
taxlaw-8979	292	60	canadian	canadian	ADJ
taxlaw-8979	292	61	income	income	NOUN
taxlaw-8979	292	62	to	to	ADP
taxlaw-8979	292	63	the	the	DET
taxlaw-8979	292	64	offshore	offshore	ADJ
taxlaw-8979	292	65	corporation	corporation	NOUN
taxlaw-8979	292	66	.	.	PUNCT
taxlaw-8979	293	1	because	because	SCONJ
taxlaw-8979	293	2	the	the	DET
taxlaw-8979	293	3	monies	monie	NOUN
taxlaw-8979	293	4	were	be	AUX
taxlaw-8979	293	5	allegedly	allegedly	ADV
taxlaw-8979	293	6	gifted	gifted	ADJ
taxlaw-8979	293	7	,	,	PUNCT
taxlaw-8979	293	8	they	they	PRON
taxlaw-8979	293	9	were	be	AUX
taxlaw-8979	293	10	subject	subject	ADJ
taxlaw-8979	293	11	to	to	ADP
taxlaw-8979	293	12	the	the	DET
taxlaw-8979	293	13	isle	isle	NOUN
taxlaw-8979	293	14	of	of	ADP
taxlaw-8979	293	15	man	man	NOUN
taxlaw-8979	293	16	’s	’s	PART
taxlaw-8979	293	17	zero	zero	NUM
taxlaw-8979	293	18	tax	tax	NOUN
taxlaw-8979	293	19	rules	rule	NOUN
taxlaw-8979	293	20	.	.	PUNCT
taxlaw-8979	294	1	at	at	ADP
taxlaw-8979	294	2	the	the	DET
taxlaw-8979	294	3	time	time	NOUN
taxlaw-8979	294	4	of	of	ADP
taxlaw-8979	294	5	this	this	DET
taxlaw-8979	294	6	writing	writing	NOUN
taxlaw-8979	294	7	,	,	PUNCT
taxlaw-8979	294	8	audits	audits	NOUN
taxlaw-8979	294	9	and	and	CCONJ
taxlaw-8979	294	10	litigation	litigation	NOUN
taxlaw-8979	294	11	remain	remain	VERB
taxlaw-8979	294	12	underway.72	underway.72	ADJ
taxlaw-8979	294	13	tax	tax	NOUN
taxlaw-8979	294	14	havens	haven	NOUN
taxlaw-8979	294	15	contribute	contribute	VERB
taxlaw-8979	294	16	to	to	ADP
taxlaw-8979	294	17	significant	significant	ADJ
taxlaw-8979	294	18	revenue	revenue	NOUN
taxlaw-8979	294	19	losses	loss	NOUN
taxlaw-8979	294	20	in	in	ADP
taxlaw-8979	294	21	many	many	ADJ
taxlaw-8979	294	22	countries	country	NOUN
taxlaw-8979	294	23	.	.	PUNCT
taxlaw-8979	295	1	according	accord	VERB
taxlaw-8979	295	2	to	to	ADP
taxlaw-8979	295	3	a	a	DET
taxlaw-8979	295	4	recent	recent	ADJ
taxlaw-8979	295	5	working	working	NOUN
taxlaw-8979	295	6	paper	paper	NOUN
taxlaw-8979	295	7	that	that	PRON
taxlaw-8979	295	8	was	be	AUX
taxlaw-8979	295	9	supported	support	VERB
taxlaw-8979	295	10	by	by	ADP
taxlaw-8979	295	11	internal	internal	ADJ
taxlaw-8979	295	12	revenue	revenue	NOUN
taxlaw-8979	295	13	service	service	NOUN
taxlaw-8979	295	14	(	(	PUNCT
taxlaw-8979	295	15	i.r.s	i.r.s	NOUN
taxlaw-8979	295	16	.	.	PUNCT
taxlaw-8979	295	17	)	)	PUNCT
taxlaw-8979	296	1	data	datum	NOUN
taxlaw-8979	296	2	,	,	PUNCT
taxlaw-8979	296	3	the	the	DET
taxlaw-8979	296	4	united	united	PROPN
taxlaw-8979	296	5	states	states	PROPN
taxlaw-8979	296	6	loses	lose	VERB
taxlaw-8979	296	7	an	an	DET
taxlaw-8979	296	8	estimated	estimate	VERB
taxlaw-8979	296	9	$	$	SYM
taxlaw-8979	296	10	175	175	NUM
taxlaw-8979	296	11	billion	billion	NUM
taxlaw-8979	296	12	in	in	ADP
taxlaw-8979	296	13	revenue	revenue	NOUN
taxlaw-8979	296	14	per	per	ADP
taxlaw-8979	296	15	year	year	NOUN
taxlaw-8979	296	16	due	due	ADP
taxlaw-8979	296	17	to	to	ADP
taxlaw-8979	296	18	its	its	PRON
taxlaw-8979	296	19	inability	inability	NOUN
taxlaw-8979	296	20	to	to	PART
taxlaw-8979	296	21	track	track	VERB
taxlaw-8979	296	22	the	the	DET
taxlaw-8979	296	23	top	top	ADJ
taxlaw-8979	296	24	1	1	NUM
taxlaw-8979	296	25	%	%	NOUN
taxlaw-8979	296	26	of	of	ADP
taxlaw-8979	296	27	earners	earner	NOUN
taxlaw-8979	296	28	who	who	PRON
taxlaw-8979	296	29	engage	engage	VERB
taxlaw-8979	296	30	in	in	ADP
taxlaw-8979	296	31	tax	tax	NOUN
taxlaw-8979	296	32	avoidance.73	avoidance.73	NOUN
taxlaw-8979	296	33	this	this	DET
taxlaw-8979	296	34	revenue	revenue	NOUN
taxlaw-8979	296	35	loss	loss	NOUN
taxlaw-8979	296	36	forces	force	VERB
taxlaw-8979	296	37	the	the	DET
taxlaw-8979	296	38	i.r.s	i.r.	NOUN
taxlaw-8979	296	39	.	.	PUNCT
taxlaw-8979	297	1	to	to	PART
taxlaw-8979	297	2	audit	audit	VERB
taxlaw-8979	297	3	more	more	ADV
taxlaw-8979	297	4	low	low	ADJ
taxlaw-8979	297	5	and	and	CCONJ
taxlaw-8979	297	6	middle	middle	ADJ
taxlaw-8979	297	7	-	-	PUNCT
taxlaw-8979	297	8	income	income	NOUN
taxlaw-8979	297	9	taxpayers	taxpayer	NOUN
taxlaw-8979	297	10	,	,	PUNCT
taxlaw-8979	297	11	further	far	ADV
taxlaw-8979	297	12	reducing	reduce	VERB
taxlaw-8979	297	13	their	their	PRON
taxlaw-8979	297	14	after	after	ADP
taxlaw-8979	297	15	-	-	PUNCT
taxlaw-8979	297	16	tax	tax	NOUN
taxlaw-8979	297	17	income	income	NOUN
taxlaw-8979	297	18	and	and	CCONJ
taxlaw-8979	297	19	amplifying	amplifying	ADJ
taxlaw-8979	297	20	income	income	NOUN
taxlaw-8979	297	21	inequality.74	inequality.74	NOUN
taxlaw-8979	297	22	notably	notably	ADV
taxlaw-8979	297	23	,	,	PUNCT
taxlaw-8979	297	24	an	an	DET
taxlaw-8979	297	25	i.r.s	i.r.s	NOUN
taxlaw-8979	297	26	.	.	PUNCT
taxlaw-8979	298	1	data	datum	NOUN
taxlaw-8979	298	2	leak	leak	PROPN
taxlaw-8979	298	3	revealed	reveal	VERB
taxlaw-8979	298	4	that	that	SCONJ
taxlaw-8979	298	5	many	many	ADJ
taxlaw-8979	298	6	of	of	ADP
taxlaw-8979	298	7	the	the	DET
taxlaw-8979	298	8	wealthiest	wealthy	ADJ
taxlaw-8979	298	9	individuals	individual	NOUN
taxlaw-8979	298	10	in	in	ADP
taxlaw-8979	298	11	the	the	DET
taxlaw-8979	298	12	united	united	PROPN
taxlaw-8979	298	13	states	states	PROPN
taxlaw-8979	298	14	pay	pay	VERB
taxlaw-8979	298	15	little	little	ADJ
taxlaw-8979	298	16	to	to	ADP
taxlaw-8979	298	17	no	no	DET
taxlaw-8979	298	18	taxes	taxis	NOUN
taxlaw-8979	298	19	on	on	ADP
taxlaw-8979	298	20	their	their	PRON
taxlaw-8979	298	21	multi	multi	ADJ
taxlaw-8979	298	22	-	-	ADJ
taxlaw-8979	298	23	billion	billion	NUM
taxlaw-8979	298	24	dollar	dollar	NOUN
taxlaw-8979	298	25	fortunes	fortune	NOUN
taxlaw-8979	298	26	,	,	PUNCT
taxlaw-8979	298	27	largely	largely	ADV
taxlaw-8979	298	28	because	because	SCONJ
taxlaw-8979	298	29	capital	capital	NOUN
taxlaw-8979	298	30	gains	gain	NOUN
taxlaw-8979	298	31	are	be	AUX
taxlaw-8979	298	32	not	not	PART
taxlaw-8979	298	33	taxed	tax	VERB
taxlaw-8979	298	34	until	until	SCONJ
taxlaw-8979	298	35	the	the	DET
taxlaw-8979	298	36	stocks	stock	NOUN
taxlaw-8979	298	37	are	be	AUX
taxlaw-8979	298	38	sold.75	sold.75	NOUN
taxlaw-8979	298	39	in	in	ADP
taxlaw-8979	298	40	addition	addition	NOUN
taxlaw-8979	298	41	to	to	ADP
taxlaw-8979	298	42	the	the	DET
taxlaw-8979	298	43	legal	legal	ADJ
taxlaw-8979	298	44	use	use	NOUN
taxlaw-8979	298	45	of	of	ADP
taxlaw-8979	298	46	tax	tax	NOUN
taxlaw-8979	298	47	havens	haven	NOUN
taxlaw-8979	298	48	by	by	ADP
taxlaw-8979	298	49	the	the	DET
taxlaw-8979	298	50	rich	rich	ADJ
taxlaw-8979	298	51	,	,	PUNCT
taxlaw-8979	298	52	data	datum	NOUN
taxlaw-8979	298	53	leaks	leak	NOUN
taxlaw-8979	298	54	reveal	reveal	VERB
taxlaw-8979	298	55	that	that	SCONJ
taxlaw-8979	298	56	illegal	illegal	ADJ
taxlaw-8979	298	57	offshore	offshore	ADJ
taxlaw-8979	298	58	tax	tax	NOUN
taxlaw-8979	298	59	evasion	evasion	NOUN
taxlaw-8979	298	60	may	may	AUX
taxlaw-8979	298	61	be	be	AUX
taxlaw-8979	298	62	more	more	ADV
taxlaw-8979	298	63	extensive	extensive	ADJ
taxlaw-8979	298	64	than	than	SCONJ
taxlaw-8979	298	65	previously	previously	ADV
taxlaw-8979	298	66	thought	think	VERB
taxlaw-8979	298	67	.	.	PUNCT
taxlaw-8979	299	1	as	as	SCONJ
taxlaw-8979	299	2	will	will	AUX
taxlaw-8979	299	3	be	be	AUX
taxlaw-8979	299	4	discussed	discuss	VERB
taxlaw-8979	299	5	,	,	PUNCT
taxlaw-8979	299	6	there	there	PRON
taxlaw-8979	299	7	is	be	VERB
taxlaw-8979	299	8	some	some	DET
taxlaw-8979	299	9	social	social	ADJ
taxlaw-8979	299	10	science	science	NOUN
taxlaw-8979	299	11	evidence	evidence	NOUN
taxlaw-8979	299	12	—	—	PUNCT
taxlaw-8979	299	13	whereby	whereby	SCONJ
taxlaw-8979	299	14	leaked	leak	VERB
taxlaw-8979	299	15	materials	material	NOUN
taxlaw-8979	299	16	were	be	AUX
taxlaw-8979	299	17	matched	match	VERB
taxlaw-8979	299	18	with	with	ADP
taxlaw-8979	299	19	real	real	ADJ
taxlaw-8979	299	20	taxpayers	taxpayer	NOUN
taxlaw-8979	299	21	—	—	PUNCT
taxlaw-8979	299	22	that	that	PRON
taxlaw-8979	299	23	suggests	suggest	VERB
taxlaw-8979	299	24	many	many	ADJ
taxlaw-8979	299	25	wealthy	wealthy	ADJ
taxlaw-8979	299	26	individuals	individual	NOUN
taxlaw-8979	299	27	and	and	CCONJ
taxlaw-8979	299	28	families	family	NOUN
taxlaw-8979	299	29	in	in	ADP
taxlaw-8979	299	30	western	western	ADJ
taxlaw-8979	299	31	democracies	democracy	NOUN
taxlaw-8979	299	32	engage	engage	VERB
taxlaw-8979	299	33	in	in	ADP
taxlaw-8979	299	34	illegal	illegal	ADJ
taxlaw-8979	299	35	offshore	offshore	ADJ
taxlaw-8979	299	36	tax	tax	NOUN
taxlaw-8979	299	37	evasion	evasion	NOUN
taxlaw-8979	299	38	.	.	PUNCT
taxlaw-8979	300	1	69	69	NUM
taxlaw-8979	300	2	see	see	VERB
taxlaw-8979	300	3	ryan	ryan	PROPN
taxlaw-8979	300	4	chittum	chittum	PROPN
taxlaw-8979	300	5	&	&	CCONJ
taxlaw-8979	300	6	juliette	juliette	PROPN
taxlaw-8979	300	7	garside	garside	PROPN
taxlaw-8979	300	8	,	,	PUNCT
taxlaw-8979	300	9	offshore	offshore	ADJ
taxlaw-8979	300	10	gurus	guru	NOUN
taxlaw-8979	300	11	help	help	VERB
taxlaw-8979	300	12	rich	rich	ADJ
taxlaw-8979	300	13	avoid	avoid	VERB
taxlaw-8979	300	14	taxes	taxis	NOUN
taxlaw-8979	300	15	on	on	ADP
taxlaw-8979	300	16	jets	jet	NOUN
taxlaw-8979	300	17	and	and	CCONJ
taxlaw-8979	300	18	yacht	yacht	NOUN
taxlaw-8979	300	19	,	,	PUNCT
taxlaw-8979	300	20	int’l	int’l	PRON
taxlaw-8979	300	21	consortium	consortium	VERB
taxlaw-8979	300	22	investigative	investigative	ADJ
taxlaw-8979	300	23	journalists	journalist	NOUN
taxlaw-8979	300	24	(	(	PUNCT
taxlaw-8979	300	25	nov	nov	PROPN
taxlaw-8979	300	26	.	.	PROPN
taxlaw-8979	300	27	6	6	NUM
taxlaw-8979	300	28	,	,	PUNCT
taxlaw-8979	300	29	2017	2017	NUM
taxlaw-8979	300	30	)	)	PUNCT
taxlaw-8979	300	31	,	,	PUNCT
taxlaw-8979	300	32	https://www.icij.org/investigations/paradisepapers/offshore-gurus-help-rich-avoid-taxes-jets-yachts/	https://www.icij.org/investigations/paradisepapers/offshore-gurus-help-rich-avoid-taxes-jets-yachts/	NOUN
taxlaw-8979	301	1	[	[	X
taxlaw-8979	301	2	https://perma.cc/78ah-3ngb	https://perma.cc/78ah-3ngb	X
taxlaw-8979	301	3	]	]	X
taxlaw-8979	301	4	.	.	PUNCT
taxlaw-8979	302	1	70	70	NUM
taxlaw-8979	303	1	i	i	PRON
taxlaw-8979	303	2	d.	d.	PROPN
taxlaw-8979	303	3	71	71	NUM
taxlaw-8979	303	4	see	see	VERB
taxlaw-8979	303	5	house	house	NOUN
taxlaw-8979	303	6	of	of	ADP
taxlaw-8979	303	7	commons	common	NOUN
taxlaw-8979	303	8	,	,	PUNCT
taxlaw-8979	303	9	the	the	DET
taxlaw-8979	303	10	canada	canada	PROPN
taxlaw-8979	303	11	revenue	revenue	PROPN
taxlaw-8979	303	12	agency	agency	PROPN
taxlaw-8979	303	13	,	,	PUNCT
taxlaw-8979	303	14	tax	tax	NOUN
taxlaw-8979	303	15	avoidance	avoidance	NOUN
taxlaw-8979	303	16	and	and	CCONJ
taxlaw-8979	303	17	tax	tax	NOUN
taxlaw-8979	303	18	evasion	evasion	NOUN
taxlaw-8979	303	19	:	:	PUNCT
taxlaw-8979	303	20	recommended	recommend	VERB
taxlaw-8979	303	21	actions	action	NOUN
taxlaw-8979	303	22	,	,	PUNCT
taxlaw-8979	303	23	rep	rep	PROPN
taxlaw-8979	303	24	.	.	PROPN
taxlaw-8979	303	25	of	of	ADP
taxlaw-8979	303	26	the	the	DET
taxlaw-8979	303	27	standing	standing	NOUN
taxlaw-8979	303	28	comm	comm	NOUN
taxlaw-8979	303	29	.	.	PUNCT
taxlaw-8979	304	1	on	on	ADP
taxlaw-8979	304	2	fin	fin	PROPN
taxlaw-8979	304	3	.	.	PROPN
taxlaw-8979	304	4	,	,	PUNCT
taxlaw-8979	304	5	42d	42d	PROPN
taxlaw-8979	304	6	parl	parl	PROPN
taxlaw-8979	304	7	.	.	PUNCT
taxlaw-8979	305	1	(	(	PUNCT
taxlaw-8979	305	2	1st	1st	ADJ
taxlaw-8979	305	3	sess	sess	NOUN
taxlaw-8979	305	4	.	.	PUNCT
taxlaw-8979	305	5	,	,	PUNCT
taxlaw-8979	305	6	oct	oct	PROPN
taxlaw-8979	305	7	.	.	PROPN
taxlaw-8979	305	8	2016	2016	NUM
taxlaw-8979	305	9	)	)	PUNCT
taxlaw-8979	305	10	.	.	PUNCT
taxlaw-8979	306	1	72	72	NUM
taxlaw-8979	306	2	see	see	VERB
taxlaw-8979	306	3	harvey	harvey	NOUN
taxlaw-8979	306	4	cashore	cashore	NOUN
taxlaw-8979	306	5	,	,	PUNCT
taxlaw-8979	306	6	mps	mps	PROPN
taxlaw-8979	306	7	braced	brace	VERB
taxlaw-8979	306	8	for	for	ADP
taxlaw-8979	306	9	battle	battle	NOUN
taxlaw-8979	306	10	with	with	ADP
taxlaw-8979	306	11	global	global	ADJ
taxlaw-8979	306	12	accounting	accounting	NOUN
taxlaw-8979	306	13	firm	firm	NOUN
taxlaw-8979	306	14	over	over	ADP
taxlaw-8979	306	15	naming	name	VERB
taxlaw-8979	306	16	wealthy	wealthy	ADJ
taxlaw-8979	306	17	canadians	canadian	NOUN
taxlaw-8979	306	18	behind	behind	ADP
taxlaw-8979	306	19	offshore	offshore	ADJ
taxlaw-8979	306	20	tax	tax	NOUN
taxlaw-8979	306	21	shelters	shelter	NOUN
taxlaw-8979	306	22	,	,	PUNCT
taxlaw-8979	306	23	can	can	AUX
taxlaw-8979	306	24	.	.	PUNCT
taxlaw-8979	307	1	broad	broad	PROPN
taxlaw-8979	307	2	.	.	PUNCT
taxlaw-8979	308	1	corp	corp	PROPN
taxlaw-8979	308	2	.	.	PROPN
taxlaw-8979	309	1	(	(	PUNCT
taxlaw-8979	309	2	may	may	PROPN
taxlaw-8979	309	3	19	19	NUM
taxlaw-8979	309	4	,	,	PUNCT
taxlaw-8979	309	5	2021	2021	NUM
taxlaw-8979	309	6	)	)	PUNCT
taxlaw-8979	309	7	,	,	PUNCT
taxlaw-8979	310	1	https://www.cbc.ca/news/politics/kpmg-isle-ofman-tax-dodge-shelter-1.6031057	https://www.cbc.ca/news/politics/kpmg-isle-ofman-tax-dodge-shelter-1.6031057	PROPN
taxlaw-8979	310	2	[	[	X
taxlaw-8979	310	3	https://perma.cc/9gfs-24m9	https://perma.cc/9gfs-24m9	PROPN
taxlaw-8979	310	4	]	]	X
taxlaw-8979	310	5	.	.	PUNCT
taxlaw-8979	311	1	73	73	NUM
taxlaw-8979	311	2	see	see	VERB
taxlaw-8979	311	3	guyton	guyton	PROPN
taxlaw-8979	311	4	et	et	PROPN
taxlaw-8979	311	5	al	al	PROPN
taxlaw-8979	311	6	.	.	PROPN
taxlaw-8979	311	7	,	,	PUNCT
taxlaw-8979	311	8	supra	supra	PROPN
taxlaw-8979	311	9	note	note	PROPN
taxlaw-8979	311	10	36	36	NUM
taxlaw-8979	311	11	,	,	PUNCT
taxlaw-8979	311	12	at	at	ADP
taxlaw-8979	311	13	4	4	NUM
taxlaw-8979	311	14	.	.	NOUN
taxlaw-8979	311	15	74	74	NUM
taxlaw-8979	311	16	the	the	DET
taxlaw-8979	311	17	i.r.s	i.r.	NOUN
taxlaw-8979	311	18	.	.	PUNCT
taxlaw-8979	311	19	is	be	AUX
taxlaw-8979	311	20	four	four	NUM
taxlaw-8979	311	21	times	time	NOUN
taxlaw-8979	311	22	more	more	ADV
taxlaw-8979	311	23	likely	likely	ADJ
taxlaw-8979	311	24	to	to	PART
taxlaw-8979	311	25	audit	audit	VERB
taxlaw-8979	311	26	an	an	DET
taxlaw-8979	311	27	individual	individual	NOUN
taxlaw-8979	311	28	who	who	PRON
taxlaw-8979	311	29	has	have	AUX
taxlaw-8979	311	30	applied	apply	VERB
taxlaw-8979	311	31	for	for	ADP
taxlaw-8979	311	32	the	the	DET
taxlaw-8979	311	33	earned	earn	VERB
taxlaw-8979	311	34	income	income	NOUN
taxlaw-8979	311	35	tax	tax	NOUN
taxlaw-8979	311	36	credit	credit	NOUN
taxlaw-8979	311	37	,	,	PUNCT
taxlaw-8979	311	38	a	a	DET
taxlaw-8979	311	39	refundable	refundable	ADJ
taxlaw-8979	311	40	tax	tax	NOUN
taxlaw-8979	311	41	credit	credit	NOUN
taxlaw-8979	311	42	that	that	PRON
taxlaw-8979	311	43	supports	support	VERB
taxlaw-8979	311	44	very	very	ADV
taxlaw-8979	311	45	low	low	ADJ
taxlaw-8979	311	46	incomes	income	NOUN
taxlaw-8979	311	47	,	,	PUNCT
taxlaw-8979	311	48	than	than	ADP
taxlaw-8979	311	49	taxpayers	taxpayer	NOUN
taxlaw-8979	311	50	who	who	PRON
taxlaw-8979	311	51	earn	earn	VERB
taxlaw-8979	311	52	$	$	SYM
taxlaw-8979	311	53	400,000	400,000	NUM
taxlaw-8979	311	54	or	or	CCONJ
taxlaw-8979	311	55	more	more	ADJ
taxlaw-8979	311	56	per	per	ADP
taxlaw-8979	311	57	year	year	NOUN
taxlaw-8979	311	58	.	.	PUNCT
taxlaw-8979	312	1	see	see	VERB
taxlaw-8979	312	2	i	i	PRON
taxlaw-8979	312	3	d.	d.	PROPN
taxlaw-8979	312	4	at	at	ADP
taxlaw-8979	312	5	3	3	NUM
taxlaw-8979	312	6	.	.	PUNCT
taxlaw-8979	313	1	see	see	VERB
taxlaw-8979	313	2	also	also	ADV
taxlaw-8979	313	3	joel	joel	PROPN
taxlaw-8979	313	4	slemrod	slemrod	PROPN
taxlaw-8979	313	5	,	,	PUNCT
taxlaw-8979	313	6	cheating	cheat	VERB
taxlaw-8979	313	7	ourselves	ourselves	PRON
taxlaw-8979	313	8	:	:	PUNCT
taxlaw-8979	313	9	the	the	DET
taxlaw-8979	313	10	economics	economic	NOUN
taxlaw-8979	313	11	of	of	ADP
taxlaw-8979	313	12	tax	tax	NOUN
taxlaw-8979	313	13	evasion	evasion	NOUN
taxlaw-8979	313	14	,	,	PUNCT
taxlaw-8979	313	15	21	21	NUM
taxlaw-8979	313	16	j.	j.	PROPN
taxlaw-8979	313	17	econ	econ	PROPN
taxlaw-8979	313	18	.	.	PUNCT
taxlaw-8979	314	1	persp	persp	PROPN
taxlaw-8979	314	2	.	.	PUNCT
taxlaw-8979	315	1	25	25	NUM
taxlaw-8979	315	2	(	(	PUNCT
taxlaw-8979	315	3	2007	2007	NUM
taxlaw-8979	315	4	)	)	PUNCT
taxlaw-8979	315	5	(	(	PUNCT
taxlaw-8979	315	6	discussing	discuss	VERB
taxlaw-8979	315	7	how	how	SCONJ
taxlaw-8979	315	8	decline	decline	NOUN
taxlaw-8979	315	9	in	in	ADP
taxlaw-8979	315	10	i.r.s	i.r.s	PROPN
taxlaw-8979	315	11	.	.	PUNCT
taxlaw-8979	316	1	enforcement	enforcement	NOUN
taxlaw-8979	316	2	likely	likely	ADV
taxlaw-8979	316	3	increases	increase	VERB
taxlaw-8979	316	4	tax	tax	NOUN
taxlaw-8979	316	5	evasion	evasion	NOUN
taxlaw-8979	316	6	and	and	CCONJ
taxlaw-8979	316	7	how	how	SCONJ
taxlaw-8979	316	8	“	"	PUNCT
taxlaw-8979	316	9	the	the	DET
taxlaw-8979	316	10	rich	rich	ADJ
taxlaw-8979	316	11	avoid	avoid	NOUN
taxlaw-8979	316	12	,	,	PUNCT
taxlaw-8979	316	13	and	and	CCONJ
taxlaw-8979	316	14	the	the	DET
taxlaw-8979	316	15	poor	poor	ADJ
taxlaw-8979	316	16	evade	evade	NOUN
taxlaw-8979	316	17	taxes	taxis	NOUN
taxlaw-8979	316	18	”	"	PUNCT
taxlaw-8979	316	19	because	because	SCONJ
taxlaw-8979	316	20	wealthy	wealthy	ADJ
taxlaw-8979	316	21	individuals	individual	NOUN
taxlaw-8979	316	22	have	have	VERB
taxlaw-8979	316	23	resources	resource	NOUN
taxlaw-8979	316	24	to	to	PART
taxlaw-8979	316	25	engage	engage	VERB
taxlaw-8979	316	26	in	in	ADP
taxlaw-8979	316	27	tax	tax	NOUN
taxlaw-8979	316	28	planning	planning	NOUN
taxlaw-8979	316	29	)	)	PUNCT
taxlaw-8979	316	30	.	.	PUNCT
taxlaw-8979	317	1	75	75	NUM
taxlaw-8979	317	2	see	see	VERB
taxlaw-8979	317	3	jesse	jesse	PROPN
taxlaw-8979	317	4	eisinger	eisinger	PROPN
taxlaw-8979	317	5	et	et	PROPN
taxlaw-8979	317	6	al	al	PROPN
taxlaw-8979	317	7	.	.	PROPN
taxlaw-8979	317	8	,	,	PUNCT
taxlaw-8979	317	9	the	the	DET
taxlaw-8979	317	10	secret	secret	ADJ
taxlaw-8979	317	11	irs	irs	PROPN
taxlaw-8979	317	12	files	file	NOUN
taxlaw-8979	317	13	:	:	PUNCT
taxlaw-8979	317	14	trove	trove	NOUN
taxlaw-8979	317	15	of	of	ADP
taxlaw-8979	317	16	never	never	ADV
taxlaw-8979	317	17	-	-	PUNCT
taxlaw-8979	317	18	before	before	ADV
taxlaw-8979	317	19	-	-	PUNCT
taxlaw-8979	317	20	seen	see	VERB
taxlaw-8979	317	21	records	record	NOUN
taxlaw-8979	317	22	reveal	reveal	VERB
taxlaw-8979	317	23	how	how	SCONJ
taxlaw-8979	317	24	the	the	DET
taxlaw-8979	317	25	wealthiest	wealthy	ADJ
taxlaw-8979	317	26	avoid	avoid	VERB
taxlaw-8979	317	27	income	income	NOUN
taxlaw-8979	317	28	tax	tax	NOUN
taxlaw-8979	317	29	,	,	PUNCT
taxlaw-8979	317	30	propublica	propublica	PROPN
taxlaw-8979	317	31	(	(	PUNCT
taxlaw-8979	317	32	june	june	PROPN
taxlaw-8979	317	33	8	8	NUM
taxlaw-8979	317	34	,	,	PUNCT
taxlaw-8979	317	35	2021	2021	NUM
taxlaw-8979	317	36	)	)	PUNCT
taxlaw-8979	317	37	,	,	PUNCT
taxlaw-8979	317	38	https://www.propublica.org/article/the-secret-irs-filestrove-of-never-before-seen-records-reveal-how-the-wealthiest-avoid-income-tax	https://www.propublica.org/article/the-secret-irs-filestrove-of-never-before-seen-records-reveal-how-the-wealthiest-avoid-income-tax	X
taxlaw-8979	318	1	[	[	X
taxlaw-8979	318	2	https://perma.cc/6tsg-rgbv	https://perma.cc/6tsg-rgbv	X
taxlaw-8979	318	3	]	]	X
taxlaw-8979	318	4	(	(	PUNCT
taxlaw-8979	318	5	noting	note	VERB
taxlaw-8979	318	6	that	that	SCONJ
taxlaw-8979	318	7	jeff	jeff	PROPN
taxlaw-8979	318	8	bezos	bezos	PROPN
taxlaw-8979	318	9	and	and	CCONJ
taxlaw-8979	318	10	elon	elon	PROPN
taxlaw-8979	318	11	musk	musk	PROPN
taxlaw-8979	318	12	paid	pay	VERB
taxlaw-8979	318	13	no	no	DET
taxlaw-8979	318	14	u.s	u.s	PROPN
taxlaw-8979	318	15	.	.	PROPN
taxlaw-8979	318	16	federal	federal	ADJ
taxlaw-8979	318	17	taxes	taxis	NOUN
taxlaw-8979	318	18	in	in	ADP
taxlaw-8979	318	19	some	some	DET
taxlaw-8979	318	20	years	year	NOUN
taxlaw-8979	318	21	despite	despite	SCONJ
taxlaw-8979	318	22	adding	add	VERB
taxlaw-8979	318	23	billions	billion	NOUN
taxlaw-8979	318	24	to	to	ADP
taxlaw-8979	318	25	their	their	PRON
taxlaw-8979	318	26	fortunes	fortune	NOUN
taxlaw-8979	318	27	from	from	ADP
taxlaw-8979	318	28	stock	stock	NOUN
taxlaw-8979	318	29	appreciation	appreciation	NOUN
taxlaw-8979	318	30	)	)	PUNCT
taxlaw-8979	318	31	.	.	PUNCT
taxlaw-8979	319	1	under	under	ADP
taxlaw-8979	319	2	u.s	u.s	PROPN
taxlaw-8979	319	3	.	.	PROPN
taxlaw-8979	319	4	tax	tax	NOUN
taxlaw-8979	319	5	law	law	NOUN
taxlaw-8979	319	6	,	,	PUNCT
taxlaw-8979	319	7	assets	asset	NOUN
taxlaw-8979	319	8	that	that	PRON
taxlaw-8979	319	9	appreciate	appreciate	VERB
taxlaw-8979	319	10	in	in	ADP
taxlaw-8979	319	11	value	value	NOUN
taxlaw-8979	319	12	are	be	AUX
taxlaw-8979	319	13	not	not	PART
taxlaw-8979	319	14	taxed	tax	VERB
taxlaw-8979	319	15	unless	unless	SCONJ
taxlaw-8979	319	16	there	there	PRON
taxlaw-8979	319	17	is	be	VERB
taxlaw-8979	319	18	a	a	DET
taxlaw-8979	319	19	“	"	PUNCT
taxlaw-8979	319	20	realization	realization	NOUN
taxlaw-8979	319	21	event	event	NOUN
taxlaw-8979	319	22	,	,	PUNCT
taxlaw-8979	319	23	”	"	PUNCT
taxlaw-8979	319	24	such	such	ADJ
taxlaw-8979	319	25	as	as	ADP
taxlaw-8979	319	26	a	a	DET
taxlaw-8979	319	27	sale	sale	NOUN
taxlaw-8979	319	28	of	of	ADP
taxlaw-8979	319	29	the	the	DET
taxlaw-8979	319	30	stock	stock	NOUN
taxlaw-8979	319	31	.	.	PUNCT
taxlaw-8979	320	1	see	see	VERB
taxlaw-8979	320	2	i.r.c	i.r.c	NOUN
taxlaw-8979	320	3	.	.	PUNCT
taxlaw-8979	321	1	§	§	PROPN
taxlaw-8979	321	2	1001	1001	NUM
taxlaw-8979	321	3	.	.	PUNCT
taxlaw-8979	322	1	wealthy	wealthy	ADJ
taxlaw-8979	322	2	individuals	individual	NOUN
taxlaw-8979	322	3	who	who	PRON
taxlaw-8979	322	4	need	need	VERB
taxlaw-8979	322	5	money	money	NOUN
taxlaw-8979	322	6	to	to	PART
taxlaw-8979	322	7	spend	spend	VERB
taxlaw-8979	322	8	typically	typically	ADV
taxlaw-8979	322	9	take	take	VERB
taxlaw-8979	322	10	out	out	ADP
taxlaw-8979	322	11	a	a	DET
taxlaw-8979	322	12	loan	loan	NOUN
taxlaw-8979	322	13	secured	secure	VERB
taxlaw-8979	322	14	against	against	ADP
taxlaw-8979	322	15	the	the	DET
taxlaw-8979	322	16	collateral	collateral	NOUN
taxlaw-8979	322	17	of	of	ADP
taxlaw-8979	322	18	their	their	PRON
taxlaw-8979	322	19	stock	stock	NOUN
taxlaw-8979	322	20	holdings	holding	NOUN
taxlaw-8979	322	21	;	;	PUNCT
taxlaw-8979	322	22	this	this	PRON
taxlaw-8979	322	23	avoids	avoid	VERB
taxlaw-8979	322	24	a	a	DET
taxlaw-8979	322	25	stock	stock	NOUN
taxlaw-8979	322	26	sale	sale	NOUN
taxlaw-8979	322	27	and	and	CCONJ
taxlaw-8979	322	28	taxable	taxable	ADJ
taxlaw-8979	322	29	capital	capital	NOUN
taxlaw-8979	322	30	gains	gain	NOUN
taxlaw-8979	322	31	.	.	PUNCT
taxlaw-8979	323	1	https://www.propublica.org/article/the-secret-irs-files-trove-of-never-before-seen-records-reveal-how-the-wealthiest-avoid-income-tax	https://www.propublica.org/article/the-secret-irs-files-trove-of-never-before-seen-records-reveal-how-the-wealthiest-avoid-income-tax	PROPN
taxlaw-8979	323	2	https://www.propublica.org/article/the-secret-irs-files-trove-of-never-before-seen-records-reveal-how-the-wealthiest-avoid-income-tax	https://www.propublica.org/article/the-secret-irs-files-trove-of-never-before-seen-records-reveal-how-the-wealthiest-avoid-income-tax	PROPN
taxlaw-8979	323	3	columbia	columbia	PROPN
taxlaw-8979	323	4	journal	journal	PROPN
taxlaw-8979	323	5	of	of	ADP
taxlaw-8979	323	6	tax	tax	NOUN
taxlaw-8979	323	7	law	law	NOUN
taxlaw-8979	324	1	[	[	X
taxlaw-8979	324	2	vol	vol	NOUN
taxlaw-8979	324	3	:	:	PUNCT
taxlaw-8979	324	4	13:45	13:45	NUM
taxlaw-8979	324	5	58	58	NUM
taxlaw-8979	324	6	prior	prior	ADV
taxlaw-8979	324	7	to	to	ADP
taxlaw-8979	324	8	the	the	DET
taxlaw-8979	324	9	data	data	NOUN
taxlaw-8979	324	10	leaks	leak	NOUN
taxlaw-8979	324	11	,	,	PUNCT
taxlaw-8979	324	12	the	the	DET
taxlaw-8979	324	13	offshore	offshore	ADJ
taxlaw-8979	324	14	world	world	NOUN
taxlaw-8979	324	15	was	be	AUX
taxlaw-8979	324	16	shrouded	shroud	VERB
taxlaw-8979	324	17	in	in	ADP
taxlaw-8979	324	18	secrecy	secrecy	NOUN
taxlaw-8979	324	19	.	.	PUNCT
taxlaw-8979	325	1	researchers	researcher	NOUN
taxlaw-8979	325	2	traditionally	traditionally	ADV
taxlaw-8979	325	3	estimated	estimate	VERB
taxlaw-8979	325	4	offshore	offshore	ADJ
taxlaw-8979	325	5	tax	tax	NOUN
taxlaw-8979	325	6	evasion	evasion	NOUN
taxlaw-8979	325	7	indirectly	indirectly	ADV
taxlaw-8979	325	8	by	by	ADP
taxlaw-8979	325	9	analyzing	analyze	VERB
taxlaw-8979	325	10	matters	matter	NOUN
taxlaw-8979	325	11	like	like	ADP
taxlaw-8979	325	12	cross	cross	ADJ
taxlaw-8979	325	13	-	-	ADJ
taxlaw-8979	325	14	border	border	ADJ
taxlaw-8979	325	15	financial	financial	ADJ
taxlaw-8979	325	16	flows	flow	NOUN
taxlaw-8979	325	17	and	and	CCONJ
taxlaw-8979	325	18	relying	rely	VERB
taxlaw-8979	325	19	on	on	ADP
taxlaw-8979	325	20	data	datum	NOUN
taxlaw-8979	325	21	from	from	ADP
taxlaw-8979	325	22	sources	source	NOUN
taxlaw-8979	325	23	such	such	ADJ
taxlaw-8979	325	24	as	as	ADP
taxlaw-8979	325	25	the	the	DET
taxlaw-8979	325	26	bank	bank	NOUN
taxlaw-8979	325	27	of	of	ADP
taxlaw-8979	325	28	international	international	ADJ
taxlaw-8979	325	29	settlements.76	settlements.76	PROPN
taxlaw-8979	325	30	now	now	ADV
taxlaw-8979	325	31	equipped	equip	VERB
taxlaw-8979	325	32	with	with	ADP
taxlaw-8979	325	33	real	real	ADJ
taxlaw-8979	325	34	-	-	PUNCT
taxlaw-8979	325	35	world	world	NOUN
taxlaw-8979	325	36	data	datum	NOUN
taxlaw-8979	325	37	from	from	ADP
taxlaw-8979	325	38	the	the	DET
taxlaw-8979	325	39	tax	tax	NOUN
taxlaw-8979	325	40	haven	haven	NOUN
taxlaw-8979	325	41	data	data	PROPN
taxlaw-8979	325	42	leaks	leak	NOUN
taxlaw-8979	325	43	,	,	PUNCT
taxlaw-8979	325	44	researchers	researcher	NOUN
taxlaw-8979	325	45	analyzed	analyze	VERB
taxlaw-8979	325	46	scandinavian	scandinavian	ADJ
taxlaw-8979	325	47	taxpayers	taxpayer	NOUN
taxlaw-8979	325	48	with	with	ADP
taxlaw-8979	325	49	a	a	DET
taxlaw-8979	325	50	new	new	ADJ
taxlaw-8979	325	51	methodology	methodology	NOUN
taxlaw-8979	325	52	that	that	PRON
taxlaw-8979	325	53	suggests	suggest	VERB
taxlaw-8979	325	54	the	the	DET
taxlaw-8979	325	55	traditional	traditional	ADJ
taxlaw-8979	325	56	approach	approach	NOUN
taxlaw-8979	325	57	may	may	AUX
taxlaw-8979	325	58	be	be	AUX
taxlaw-8979	325	59	flawed.77	flawed.77	NOUN
taxlaw-8979	325	60	the	the	DET
taxlaw-8979	325	61	new	new	ADJ
taxlaw-8979	325	62	approach	approach	NOUN
taxlaw-8979	325	63	estimates	estimate	VERB
taxlaw-8979	325	64	much	much	ADV
taxlaw-8979	325	65	higher	high	ADJ
taxlaw-8979	325	66	revenue	revenue	NOUN
taxlaw-8979	325	67	losses	loss	NOUN
taxlaw-8979	325	68	from	from	ADP
taxlaw-8979	325	69	offshore	offshore	ADJ
taxlaw-8979	325	70	tax	tax	NOUN
taxlaw-8979	325	71	evasion.78	evasion.78	PROPN
taxlaw-8979	325	72	the	the	DET
taxlaw-8979	325	73	authors	author	NOUN
taxlaw-8979	325	74	devised	devise	VERB
taxlaw-8979	325	75	a	a	DET
taxlaw-8979	325	76	novel	novel	ADJ
taxlaw-8979	325	77	way	way	NOUN
taxlaw-8979	325	78	to	to	PART
taxlaw-8979	325	79	test	test	VERB
taxlaw-8979	325	80	under	under	ADP
taxlaw-8979	325	81	-	-	PUNCT
taxlaw-8979	325	82	reporting	reporting	NOUN
taxlaw-8979	325	83	of	of	ADP
taxlaw-8979	325	84	income	income	NOUN
taxlaw-8979	325	85	and	and	CCONJ
taxlaw-8979	325	86	wealth	wealth	NOUN
taxlaw-8979	325	87	by	by	ADP
taxlaw-8979	325	88	ultrahigh	ultrahigh	NOUN
taxlaw-8979	325	89	-	-	PUNCT
taxlaw-8979	325	90	net	net	NOUN
taxlaw-8979	325	91	-	-	PUNCT
taxlaw-8979	325	92	worth	worth	NOUN
taxlaw-8979	325	93	individuals	individual	NOUN
taxlaw-8979	325	94	and	and	CCONJ
taxlaw-8979	325	95	concluded	conclude	VERB
taxlaw-8979	325	96	that	that	SCONJ
taxlaw-8979	325	97	the	the	DET
taxlaw-8979	325	98	top	top	ADJ
taxlaw-8979	325	99	0.01	0.01	NUM
taxlaw-8979	325	100	%	%	NOUN
taxlaw-8979	325	101	of	of	ADP
taxlaw-8979	325	102	the	the	DET
taxlaw-8979	325	103	wealthiest	wealthy	ADJ
taxlaw-8979	325	104	households	household	NOUN
taxlaw-8979	325	105	in	in	ADP
taxlaw-8979	325	106	scandinavia	scandinavia	PROPN
taxlaw-8979	325	107	illegally	illegally	ADV
taxlaw-8979	325	108	evade	evade	VERB
taxlaw-8979	325	109	taxes	taxis	NOUN
taxlaw-8979	325	110	on	on	ADP
taxlaw-8979	325	111	roughly	roughly	ADV
taxlaw-8979	325	112	25	25	NUM
taxlaw-8979	325	113	%	%	NOUN
taxlaw-8979	325	114	of	of	ADP
taxlaw-8979	325	115	their	their	PRON
taxlaw-8979	325	116	wealth.79	wealth.79	NOUN
taxlaw-8979	325	117	prior	prior	ADJ
taxlaw-8979	325	118	studies	study	NOUN
taxlaw-8979	325	119	have	have	AUX
taxlaw-8979	325	120	shown	show	VERB
taxlaw-8979	325	121	that	that	SCONJ
taxlaw-8979	325	122	the	the	DET
taxlaw-8979	325	123	“	"	PUNCT
taxlaw-8979	325	124	regular	regular	ADJ
taxlaw-8979	325	125	rich	rich	ADJ
taxlaw-8979	325	126	”	"	PUNCT
taxlaw-8979	325	127	in	in	ADP
taxlaw-8979	325	128	the	the	DET
taxlaw-8979	325	129	top	top	ADJ
taxlaw-8979	325	130	1	1	NUM
taxlaw-8979	325	131	%	%	NOUN
taxlaw-8979	325	132	evade	evade	NOUN
taxlaw-8979	325	133	5	5	NUM
taxlaw-8979	325	134	%	%	NOUN
taxlaw-8979	325	135	of	of	ADP
taxlaw-8979	325	136	their	their	PRON
taxlaw-8979	325	137	income	income	NOUN
taxlaw-8979	325	138	taxes	taxis	NOUN
taxlaw-8979	325	139	.	.	PUNCT
taxlaw-8979	326	1	the	the	DET
taxlaw-8979	326	2	general	general	ADJ
taxlaw-8979	326	3	population	population	NOUN
taxlaw-8979	326	4	,	,	PUNCT
taxlaw-8979	326	5	in	in	ADP
taxlaw-8979	326	6	contrast	contrast	NOUN
taxlaw-8979	326	7	,	,	PUNCT
taxlaw-8979	326	8	is	be	AUX
taxlaw-8979	326	9	thought	think	VERB
taxlaw-8979	326	10	to	to	PART
taxlaw-8979	326	11	evade	evade	VERB
taxlaw-8979	326	12	only	only	ADV
taxlaw-8979	326	13	0.6	0.6	NUM
taxlaw-8979	326	14	%	%	NOUN
taxlaw-8979	326	15	of	of	ADP
taxlaw-8979	326	16	their	their	PRON
taxlaw-8979	326	17	taxes	taxis	NOUN
taxlaw-8979	326	18	via	via	ADP
taxlaw-8979	326	19	offshore	offshore	ADV
taxlaw-8979	326	20	investments.80	investments.80	ADP
taxlaw-8979	326	21	the	the	DET
taxlaw-8979	326	22	paper	paper	NOUN
taxlaw-8979	326	23	’s	’s	PART
taxlaw-8979	326	24	data	datum	NOUN
taxlaw-8979	326	25	drew	draw	VERB
taxlaw-8979	326	26	on	on	ADP
taxlaw-8979	326	27	two	two	NUM
taxlaw-8979	326	28	key	key	ADJ
taxlaw-8979	326	29	tax	tax	NOUN
taxlaw-8979	326	30	haven	haven	NOUN
taxlaw-8979	326	31	data	data	PROPN
taxlaw-8979	326	32	leaks	leak	NOUN
taxlaw-8979	326	33	.	.	PUNCT
taxlaw-8979	327	1	the	the	DET
taxlaw-8979	327	2	first	first	ADJ
taxlaw-8979	327	3	set	set	NOUN
taxlaw-8979	327	4	of	of	ADP
taxlaw-8979	327	5	data	datum	NOUN
taxlaw-8979	327	6	was	be	AUX
taxlaw-8979	327	7	taken	take	VERB
taxlaw-8979	327	8	from	from	ADP
taxlaw-8979	327	9	hsbc	hsbc	PROPN
taxlaw-8979	327	10	switzerland	switzerland	PROPN
taxlaw-8979	327	11	in	in	ADP
taxlaw-8979	327	12	2007	2007	NUM
taxlaw-8979	327	13	and	and	CCONJ
taxlaw-8979	327	14	contained	contain	VERB
taxlaw-8979	327	15	the	the	DET
taxlaw-8979	327	16	names	name	NOUN
taxlaw-8979	327	17	and	and	CCONJ
taxlaw-8979	327	18	bank	bank	NOUN
taxlaw-8979	327	19	records	record	NOUN
taxlaw-8979	327	20	of	of	ADP
taxlaw-8979	327	21	30,000	30,000	NUM
taxlaw-8979	327	22	taxpayers	taxpayer	NOUN
taxlaw-8979	327	23	.	.	PUNCT
taxlaw-8979	328	1	it	it	PRON
taxlaw-8979	328	2	is	be	AUX
taxlaw-8979	328	3	known	know	VERB
taxlaw-8979	328	4	as	as	ADP
taxlaw-8979	328	5	the	the	DET
taxlaw-8979	328	6	falciani	falciani	ADJ
taxlaw-8979	328	7	list	list	NOUN
taxlaw-8979	328	8	—	—	PUNCT
taxlaw-8979	328	9	after	after	SCONJ
taxlaw-8979	328	10	hervé	hervé	NOUN
taxlaw-8979	328	11	falciani	falciani	VERB
taxlaw-8979	328	12	,	,	PUNCT
taxlaw-8979	328	13	the	the	DET
taxlaw-8979	328	14	bank	bank	NOUN
taxlaw-8979	328	15	employee	employee	NOUN
taxlaw-8979	328	16	who	who	PRON
taxlaw-8979	328	17	initially	initially	ADV
taxlaw-8979	328	18	obtained	obtain	VERB
taxlaw-8979	328	19	the	the	DET
taxlaw-8979	328	20	list	list	NOUN
taxlaw-8979	328	21	—	—	PUNCT
taxlaw-8979	328	22	or	or	CCONJ
taxlaw-8979	328	23	,	,	PUNCT
taxlaw-8979	328	24	alternatively	alternatively	ADV
taxlaw-8979	328	25	,	,	PUNCT
taxlaw-8979	328	26	the	the	DET
taxlaw-8979	328	27	lagarde	lagarde	PROPN
taxlaw-8979	328	28	list	list	NOUN
taxlaw-8979	328	29	—	—	PUNCT
taxlaw-8979	328	30	after	after	ADP
taxlaw-8979	328	31	christine	christine	PROPN
taxlaw-8979	328	32	lagarde	lagarde	PROPN
taxlaw-8979	328	33	,	,	PUNCT
taxlaw-8979	328	34	the	the	DET
taxlaw-8979	328	35	french	french	ADJ
taxlaw-8979	328	36	minister	minister	NOUN
taxlaw-8979	328	37	of	of	ADP
taxlaw-8979	328	38	finance	finance	NOUN
taxlaw-8979	328	39	who	who	PRON
taxlaw-8979	328	40	later	later	ADV
taxlaw-8979	328	41	received	receive	VERB
taxlaw-8979	328	42	the	the	DET
taxlaw-8979	328	43	list.81	list.81	NOUN
taxlaw-8979	328	44	the	the	DET
taxlaw-8979	328	45	french	french	ADJ
taxlaw-8979	328	46	government	government	NOUN
taxlaw-8979	328	47	shared	share	VERB
taxlaw-8979	328	48	it	it	PRON
taxlaw-8979	328	49	with	with	ADP
taxlaw-8979	328	50	governments	government	NOUN
taxlaw-8979	328	51	around	around	ADP
taxlaw-8979	328	52	the	the	DET
taxlaw-8979	328	53	world	world	NOUN
taxlaw-8979	328	54	,	,	PUNCT
taxlaw-8979	328	55	including	include	VERB
taxlaw-8979	328	56	the	the	DET
taxlaw-8979	328	57	united	united	PROPN
taxlaw-8979	328	58	states	states	PROPN
taxlaw-8979	328	59	and	and	CCONJ
taxlaw-8979	328	60	various	various	ADJ
taxlaw-8979	328	61	scandinavian	scandinavian	ADJ
taxlaw-8979	328	62	countries	country	NOUN
taxlaw-8979	328	63	.	.	PUNCT
taxlaw-8979	329	1	unusually	unusually	ADV
taxlaw-8979	329	2	,	,	PUNCT
taxlaw-8979	329	3	this	this	DET
taxlaw-8979	329	4	list	list	NOUN
taxlaw-8979	329	5	did	do	AUX
taxlaw-8979	329	6	not	not	PART
taxlaw-8979	329	7	just	just	ADV
taxlaw-8979	329	8	specify	specify	VERB
taxlaw-8979	329	9	the	the	DET
taxlaw-8979	329	10	owners	owner	NOUN
taxlaw-8979	329	11	of	of	ADP
taxlaw-8979	329	12	bank	bank	NOUN
taxlaw-8979	329	13	accounts	account	NOUN
taxlaw-8979	329	14	;	;	PUNCT
taxlaw-8979	329	15	it	it	PRON
taxlaw-8979	329	16	also	also	ADV
taxlaw-8979	329	17	set	set	VERB
taxlaw-8979	329	18	out	out	ADP
taxlaw-8979	329	19	the	the	DET
taxlaw-8979	329	20	beneficial	beneficial	ADJ
taxlaw-8979	329	21	owners	owner	NOUN
taxlaw-8979	329	22	of	of	ADP
taxlaw-8979	329	23	business	business	NOUN
taxlaw-8979	329	24	entities	entity	NOUN
taxlaw-8979	329	25	,	,	PUNCT
taxlaw-8979	329	26	like	like	ADP
taxlaw-8979	329	27	corporations	corporation	NOUN
taxlaw-8979	329	28	,	,	PUNCT
taxlaw-8979	329	29	that	that	SCONJ
taxlaw-8979	329	30	in	in	ADP
taxlaw-8979	329	31	turn	turn	NOUN
taxlaw-8979	329	32	owned	own	VERB
taxlaw-8979	329	33	the	the	DET
taxlaw-8979	329	34	bank	bank	NOUN
taxlaw-8979	329	35	accounts	account	NOUN
taxlaw-8979	329	36	.	.	PUNCT
taxlaw-8979	330	1	the	the	DET
taxlaw-8979	330	2	second	second	ADJ
taxlaw-8979	330	3	set	set	NOUN
taxlaw-8979	330	4	of	of	ADP
taxlaw-8979	330	5	data	datum	NOUN
taxlaw-8979	330	6	was	be	AUX
taxlaw-8979	330	7	obtained	obtain	VERB
taxlaw-8979	330	8	from	from	ADP
taxlaw-8979	330	9	the	the	DET
taxlaw-8979	330	10	panama	panama	PROPN
taxlaw-8979	330	11	papers	paper	NOUN
taxlaw-8979	330	12	,	,	PUNCT
taxlaw-8979	330	13	which	which	PRON
taxlaw-8979	330	14	also	also	ADV
taxlaw-8979	330	15	revealed	reveal	VERB
taxlaw-8979	330	16	undisclosed	undisclosed	ADJ
taxlaw-8979	330	17	offshore	offshore	ADJ
taxlaw-8979	330	18	accounts	account	NOUN
taxlaw-8979	330	19	maintained	maintain	VERB
taxlaw-8979	330	20	by	by	ADP
taxlaw-8979	330	21	ultra	ultra	ADJ
taxlaw-8979	330	22	-	-	ADJ
taxlaw-8979	330	23	wealthy	wealthy	ADJ
taxlaw-8979	330	24	scandinavians	scandinavian	NOUN
taxlaw-8979	330	25	.	.	PUNCT
taxlaw-8979	331	1	working	work	VERB
taxlaw-8979	331	2	with	with	ADP
taxlaw-8979	331	3	the	the	DET
taxlaw-8979	331	4	study	study	NOUN
taxlaw-8979	331	5	’s	’s	PART
taxlaw-8979	331	6	authors	author	NOUN
taxlaw-8979	331	7	,	,	PUNCT
taxlaw-8979	331	8	tax	tax	NOUN
taxlaw-8979	331	9	authorities	authority	NOUN
taxlaw-8979	331	10	from	from	ADP
taxlaw-8979	331	11	denmark	denmark	PROPN
taxlaw-8979	331	12	,	,	PUNCT
taxlaw-8979	331	13	sweden	sweden	PROPN
taxlaw-8979	331	14	,	,	PUNCT
taxlaw-8979	331	15	and	and	CCONJ
taxlaw-8979	331	16	norway	norway	PROPN
taxlaw-8979	331	17	matched	match	VERB
taxlaw-8979	331	18	the	the	DET
taxlaw-8979	331	19	secret	secret	ADJ
taxlaw-8979	331	20	bank	bank	NOUN
taxlaw-8979	331	21	accounts	account	NOUN
taxlaw-8979	331	22	to	to	ADP
taxlaw-8979	331	23	actual	actual	ADJ
taxlaw-8979	331	24	taxpayers	taxpayer	NOUN
taxlaw-8979	331	25	in	in	ADP
taxlaw-8979	331	26	their	their	PRON
taxlaw-8979	331	27	countries	country	NOUN
taxlaw-8979	331	28	.	.	PUNCT
taxlaw-8979	332	1	after	after	ADP
taxlaw-8979	332	2	a	a	DET
taxlaw-8979	332	3	lengthy	lengthy	ADJ
taxlaw-8979	332	4	investigation	investigation	NOUN
taxlaw-8979	332	5	,	,	PUNCT
taxlaw-8979	332	6	the	the	DET
taxlaw-8979	332	7	danish	danish	ADJ
taxlaw-8979	332	8	and	and	CCONJ
taxlaw-8979	332	9	norwegian	norwegian	ADJ
taxlaw-8979	332	10	tax	tax	NOUN
taxlaw-8979	332	11	authorities	authority	NOUN
taxlaw-8979	332	12	concluded	conclude	VERB
taxlaw-8979	332	13	that	that	SCONJ
taxlaw-8979	332	14	90	90	NUM
taxlaw-8979	332	15	-	-	SYM
taxlaw-8979	332	16	95	95	NUM
taxlaw-8979	332	17	%	%	NOUN
taxlaw-8979	332	18	of	of	ADP
taxlaw-8979	332	19	taxpayers	taxpayer	NOUN
taxlaw-8979	332	20	on	on	ADP
taxlaw-8979	332	21	the	the	DET
taxlaw-8979	332	22	lagarde	lagarde	PROPN
taxlaw-8979	332	23	list	list	NOUN
taxlaw-8979	332	24	had	have	AUX
taxlaw-8979	332	25	not	not	PART
taxlaw-8979	332	26	reported	report	VERB
taxlaw-8979	332	27	,	,	PUNCT
taxlaw-8979	332	28	or	or	CCONJ
taxlaw-8979	332	29	paid	pay	VERB
taxlaw-8979	332	30	taxes	taxis	NOUN
taxlaw-8979	332	31	on	on	ADP
taxlaw-8979	332	32	their	their	PRON
taxlaw-8979	332	33	income.82	income.82	NOUN
taxlaw-8979	332	34	the	the	DET
taxlaw-8979	332	35	governments	government	NOUN
taxlaw-8979	332	36	took	take	VERB
taxlaw-8979	332	37	the	the	DET
taxlaw-8979	332	38	position	position	NOUN
taxlaw-8979	332	39	that	that	SCONJ
taxlaw-8979	332	40	this	this	DET
taxlaw-8979	332	41	non	non	ADJ
taxlaw-8979	332	42	-	-	ADJ
taxlaw-8979	332	43	reporting	reporting	NOUN
taxlaw-8979	332	44	was	be	AUX
taxlaw-8979	332	45	a	a	DET
taxlaw-8979	332	46	crime	crime	NOUN
taxlaw-8979	332	47	.	.	PUNCT
taxlaw-8979	333	1	the	the	DET
taxlaw-8979	333	2	study	study	NOUN
taxlaw-8979	333	3	also	also	ADV
taxlaw-8979	333	4	found	find	VERB
taxlaw-8979	333	5	that	that	SCONJ
taxlaw-8979	333	6	,	,	PUNCT
taxlaw-8979	333	7	in	in	ADP
taxlaw-8979	333	8	many	many	ADJ
taxlaw-8979	333	9	cases	case	NOUN
taxlaw-8979	333	10	,	,	PUNCT
taxlaw-8979	333	11	the	the	DET
taxlaw-8979	333	12	wealthiest	wealthy	ADJ
taxlaw-8979	333	13	members	member	NOUN
taxlaw-8979	333	14	of	of	ADP
taxlaw-8979	333	15	society	society	NOUN
taxlaw-8979	333	16	were	be	AUX
taxlaw-8979	333	17	the	the	DET
taxlaw-8979	333	18	real	real	ADJ
taxlaw-8979	333	19	problem	problem	NOUN
taxlaw-8979	333	20	:	:	PUNCT
taxlaw-8979	333	21	the	the	DET
taxlaw-8979	333	22	top	top	ADJ
taxlaw-8979	333	23	0.01	0.01	NUM
taxlaw-8979	333	24	%	%	NOUN
taxlaw-8979	333	25	(	(	PUNCT
taxlaw-8979	333	26	in	in	ADP
taxlaw-8979	333	27	this	this	DET
taxlaw-8979	333	28	case	case	NOUN
taxlaw-8979	333	29	,	,	PUNCT
taxlaw-8979	333	30	individuals	individual	NOUN
taxlaw-8979	333	31	with	with	ADP
taxlaw-8979	333	32	$	$	SYM
taxlaw-8979	333	33	45	45	NUM
taxlaw-8979	333	34	million	million	NUM
taxlaw-8979	333	35	and	and	CCONJ
taxlaw-8979	333	36	over	over	ADV
taxlaw-8979	333	37	in	in	ADP
taxlaw-8979	333	38	wealth	wealth	NOUN
taxlaw-8979	333	39	)	)	PUNCT
taxlaw-8979	333	40	was	be	AUX
taxlaw-8979	333	41	thirteen	thirteen	NUM
taxlaw-8979	333	42	times	time	NOUN
taxlaw-8979	333	43	more	more	ADV
taxlaw-8979	333	44	likely	likely	ADJ
taxlaw-8979	333	45	to	to	PART
taxlaw-8979	333	46	hide	hide	VERB
taxlaw-8979	333	47	assets	asset	NOUN
taxlaw-8979	333	48	in	in	ADP
taxlaw-8979	333	49	hsbc	hsbc	PROPN
taxlaw-8979	333	50	switzerland	switzerland	PROPN
taxlaw-8979	333	51	than	than	ADP
taxlaw-8979	333	52	the	the	DET
taxlaw-8979	333	53	bottom	bottom	ADJ
taxlaw-8979	333	54	half	half	NOUN
taxlaw-8979	333	55	of	of	ADP
taxlaw-8979	333	56	the	the	DET
taxlaw-8979	333	57	top	top	ADJ
taxlaw-8979	333	58	1	1	NUM
taxlaw-8979	333	59	%	%	NOUN
taxlaw-8979	333	60	(	(	PUNCT
taxlaw-8979	333	61	individuals	individual	NOUN
taxlaw-8979	333	62	with	with	ADP
taxlaw-8979	333	63	$	$	SYM
taxlaw-8979	333	64	2–3	2–3	NUM
taxlaw-8979	333	65	million	million	NUM
taxlaw-8979	333	66	in	in	ADP
taxlaw-8979	333	67	wealth).83	wealth).83	PROPN
taxlaw-8979	333	68	in	in	ADP
taxlaw-8979	333	69	other	other	ADJ
taxlaw-8979	333	70	words	word	NOUN
taxlaw-8979	333	71	,	,	PUNCT
taxlaw-8979	333	72	76	76	NUM
taxlaw-8979	333	73	see	see	VERB
taxlaw-8979	333	74	collin	collin	PROPN
taxlaw-8979	333	75	,	,	PUNCT
taxlaw-8979	333	76	supra	supra	PROPN
taxlaw-8979	333	77	note	note	NOUN
taxlaw-8979	333	78	5	5	NUM
taxlaw-8979	333	79	(	(	PUNCT
taxlaw-8979	333	80	noting	note	VERB
taxlaw-8979	333	81	that	that	SCONJ
taxlaw-8979	333	82	bis	bis	PROPN
taxlaw-8979	333	83	data	datum	NOUN
taxlaw-8979	333	84	on	on	ADP
taxlaw-8979	333	85	offshore	offshore	ADJ
taxlaw-8979	333	86	accounts	account	NOUN
taxlaw-8979	333	87	that	that	PRON
taxlaw-8979	333	88	has	have	AUX
taxlaw-8979	333	89	been	be	AUX
taxlaw-8979	333	90	provided	provide	VERB
taxlaw-8979	333	91	by	by	ADP
taxlaw-8979	333	92	banks	bank	NOUN
taxlaw-8979	333	93	is	be	AUX
taxlaw-8979	333	94	not	not	PART
taxlaw-8979	333	95	reliable	reliable	ADJ
taxlaw-8979	333	96	because	because	SCONJ
taxlaw-8979	333	97	banks	bank	NOUN
taxlaw-8979	333	98	only	only	ADV
taxlaw-8979	333	99	report	report	VERB
taxlaw-8979	333	100	the	the	DET
taxlaw-8979	333	101	“	"	PUNCT
taxlaw-8979	333	102	immediate	immediate	ADJ
taxlaw-8979	333	103	counterparty	counterparty	NOUN
taxlaw-8979	333	104	”	"	PUNCT
taxlaw-8979	333	105	that	that	PRON
taxlaw-8979	333	106	includes	include	VERB
taxlaw-8979	333	107	corporations	corporation	NOUN
taxlaw-8979	333	108	based	base	VERB
taxlaw-8979	333	109	outside	outside	ADP
taxlaw-8979	333	110	of	of	ADP
taxlaw-8979	333	111	tax	tax	NOUN
taxlaw-8979	333	112	havens	haven	NOUN
taxlaw-8979	333	113	)	)	PUNCT
taxlaw-8979	333	114	.	.	PUNCT
taxlaw-8979	334	1	77	77	NUM
taxlaw-8979	334	2	see	see	VERB
taxlaw-8979	334	3	jannick	jannick	PROPN
taxlaw-8979	334	4	damgaard	damgaard	PROPN
taxlaw-8979	334	5	et	et	PROPN
taxlaw-8979	334	6	al	al	PROPN
taxlaw-8979	334	7	.	.	PROPN
taxlaw-8979	334	8	,	,	PUNCT
taxlaw-8979	334	9	what	what	PRON
taxlaw-8979	334	10	is	be	AUX
taxlaw-8979	334	11	real	real	ADJ
taxlaw-8979	334	12	and	and	CCONJ
taxlaw-8979	334	13	what	what	PRON
taxlaw-8979	334	14	is	be	AUX
taxlaw-8979	334	15	not	not	PART
taxlaw-8979	334	16	in	in	ADP
taxlaw-8979	334	17	the	the	DET
taxlaw-8979	334	18	global	global	ADJ
taxlaw-8979	334	19	fdi	fdi	NOUN
taxlaw-8979	334	20	network	network	NOUN
taxlaw-8979	334	21	?	?	PUNCT
taxlaw-8979	335	1	(	(	PUNCT
taxlaw-8979	335	2	int’l	int’l	NUM
taxlaw-8979	335	3	monetary	monetary	ADJ
taxlaw-8979	335	4	fund	fund	NOUN
taxlaw-8979	335	5	,	,	PUNCT
taxlaw-8979	335	6	working	working	NOUN
taxlaw-8979	335	7	paper	paper	NOUN
taxlaw-8979	335	8	no	no	INTJ
taxlaw-8979	335	9	.	.	PUNCT
taxlaw-8979	336	1	19/274	19/274	NUM
taxlaw-8979	336	2	,	,	PUNCT
taxlaw-8979	336	3	2019	2019	NUM
taxlaw-8979	336	4	)	)	PUNCT
taxlaw-8979	337	1	;	;	PUNCT
taxlaw-8979	337	2	gabriel	gabriel	PROPN
taxlaw-8979	337	3	zucman	zucman	PROPN
taxlaw-8979	337	4	,	,	PUNCT
taxlaw-8979	337	5	the	the	DET
taxlaw-8979	337	6	missing	miss	VERB
taxlaw-8979	337	7	wealth	wealth	NOUN
taxlaw-8979	337	8	of	of	ADP
taxlaw-8979	337	9	nations	nation	NOUN
taxlaw-8979	337	10	:	:	PUNCT
taxlaw-8979	337	11	are	be	AUX
taxlaw-8979	337	12	europe	europe	PROPN
taxlaw-8979	337	13	and	and	CCONJ
taxlaw-8979	337	14	the	the	DET
taxlaw-8979	337	15	u.s	u.s	PROPN
taxlaw-8979	337	16	.	.	PROPN
taxlaw-8979	337	17	net	net	ADJ
taxlaw-8979	337	18	debtors	debtor	NOUN
taxlaw-8979	337	19	or	or	CCONJ
taxlaw-8979	337	20	net	net	ADJ
taxlaw-8979	337	21	creditors	creditor	NOUN
taxlaw-8979	337	22	?	?	PUNCT
taxlaw-8979	337	23	,	,	PUNCT
taxlaw-8979	337	24	128	128	NUM
taxlaw-8979	337	25	q.	q.	PROPN
taxlaw-8979	337	26	j.	j.	PROPN
taxlaw-8979	337	27	econ	econ	PROPN
taxlaw-8979	337	28	.	.	PUNCT
taxlaw-8979	338	1	1321	1321	NUM
taxlaw-8979	338	2	(	(	PUNCT
taxlaw-8979	338	3	2013	2013	NUM
taxlaw-8979	338	4	)	)	PUNCT
taxlaw-8979	338	5	;	;	PUNCT
taxlaw-8979	338	6	lukas	lukas	PROPN
taxlaw-8979	338	7	menkhoff	menkhoff	PROPN
taxlaw-8979	338	8	&	&	CCONJ
taxlaw-8979	338	9	jakob	jakob	PROPN
taxlaw-8979	338	10	miethe	miethe	PROPN
taxlaw-8979	338	11	,	,	PUNCT
taxlaw-8979	338	12	tax	tax	NOUN
taxlaw-8979	338	13	evasion	evasion	NOUN
taxlaw-8979	338	14	in	in	ADP
taxlaw-8979	338	15	new	new	ADJ
taxlaw-8979	338	16	disguise	disguise	NOUN
taxlaw-8979	338	17	?	?	PUNCT
taxlaw-8979	339	1	examining	examine	VERB
taxlaw-8979	339	2	tax	tax	NOUN
taxlaw-8979	339	3	havens	haven	NOUN
taxlaw-8979	339	4	’	'	PUNCT
taxlaw-8979	339	5	international	international	ADJ
taxlaw-8979	339	6	bank	bank	NOUN
taxlaw-8979	339	7	deposits	deposit	NOUN
taxlaw-8979	339	8	,	,	PUNCT
taxlaw-8979	339	9	176	176	NUM
taxlaw-8979	339	10	j.	j.	PROPN
taxlaw-8979	339	11	pub	pub	PROPN
taxlaw-8979	339	12	.	.	PUNCT
taxlaw-8979	340	1	econ	econ	PROPN
taxlaw-8979	340	2	.	.	PUNCT
taxlaw-8979	341	1	53	53	NUM
taxlaw-8979	341	2	(	(	PUNCT
taxlaw-8979	341	3	2019	2019	NUM
taxlaw-8979	341	4	)	)	PUNCT
taxlaw-8979	341	5	.	.	PUNCT
taxlaw-8979	342	1	78	78	NUM
taxlaw-8979	342	2	see	see	VERB
taxlaw-8979	342	3	annette	annette	PROPN
taxlaw-8979	342	4	alstadsæter	alstadsæter	PROPN
taxlaw-8979	342	5	et	et	PROPN
taxlaw-8979	342	6	al	al	PROPN
taxlaw-8979	342	7	.	.	PROPN
taxlaw-8979	342	8	,	,	PUNCT
taxlaw-8979	342	9	tax	tax	NOUN
taxlaw-8979	342	10	evasion	evasion	NOUN
taxlaw-8979	342	11	and	and	CCONJ
taxlaw-8979	342	12	inequality	inequality	NOUN
taxlaw-8979	342	13	,	,	PUNCT
taxlaw-8979	342	14	109	109	NUM
taxlaw-8979	342	15	am	am	NOUN
taxlaw-8979	342	16	.	.	PUNCT
taxlaw-8979	343	1	econ	econ	PROPN
taxlaw-8979	343	2	.	.	PUNCT
taxlaw-8979	344	1	rev	rev	PROPN
taxlaw-8979	344	2	.	.	PROPN
taxlaw-8979	344	3	2073	2073	NUM
taxlaw-8979	344	4	,	,	PUNCT
taxlaw-8979	344	5	2074–75	2074–75	NUM
taxlaw-8979	344	6	(	(	PUNCT
taxlaw-8979	344	7	2019	2019	NUM
taxlaw-8979	344	8	)	)	PUNCT
taxlaw-8979	344	9	.	.	PUNCT
taxlaw-8979	345	1	79	79	NUM
taxlaw-8979	346	1	i	i	PRON
taxlaw-8979	346	2	d.	d.	PROPN
taxlaw-8979	346	3	80	80	NUM
taxlaw-8979	346	4	see	see	VERB
taxlaw-8979	346	5	i	i	PRON
taxlaw-8979	346	6	d.	d.	PROPN
taxlaw-8979	346	7	at	at	ADP
taxlaw-8979	346	8	2093	2093	NUM
taxlaw-8979	346	9	.	.	PUNCT
taxlaw-8979	347	1	81	81	NUM
taxlaw-8979	347	2	see	see	VERB
taxlaw-8979	347	3	patrick	patrick	PROPN
taxlaw-8979	347	4	radden	radden	PROPN
taxlaw-8979	347	5	keefe	keefe	PROPN
taxlaw-8979	347	6	,	,	PUNCT
taxlaw-8979	347	7	the	the	DET
taxlaw-8979	347	8	bank	bank	NOUN
taxlaw-8979	347	9	robber	robber	NOUN
taxlaw-8979	347	10	,	,	PUNCT
taxlaw-8979	347	11	new	new	ADJ
taxlaw-8979	347	12	yorker	yorker	PROPN
taxlaw-8979	347	13	(	(	PUNCT
taxlaw-8979	347	14	may	may	PROPN
taxlaw-8979	347	15	23	23	NUM
taxlaw-8979	347	16	,	,	PUNCT
taxlaw-8979	347	17	2016	2016	NUM
taxlaw-8979	347	18	)	)	PUNCT
taxlaw-8979	347	19	,	,	PUNCT
taxlaw-8979	347	20	https://www.newyorker.com/magazine/2016/05/30/herve-falcianis-great-swiss-bank-heist	https://www.newyorker.com/magazine/2016/05/30/herve-falcianis-great-swiss-bank-heist	VERB
taxlaw-8979	347	21	[	[	X
taxlaw-8979	347	22	https://perma.cc/hha9t3l5	https://perma.cc/hha9t3l5	NOUN
taxlaw-8979	347	23	]	]	X
taxlaw-8979	347	24	.	.	PUNCT
taxlaw-8979	348	1	82	82	NUM
taxlaw-8979	348	2	see	see	VERB
taxlaw-8979	348	3	alstadsæter	alstadsæter	ADV
taxlaw-8979	348	4	et	et	PROPN
taxlaw-8979	348	5	al	al	PROPN
taxlaw-8979	348	6	.	.	PROPN
taxlaw-8979	348	7	,	,	PUNCT
taxlaw-8979	348	8	supra	supra	PROPN
taxlaw-8979	348	9	note	note	PROPN
taxlaw-8979	348	10	78	78	NUM
taxlaw-8979	348	11	,	,	PUNCT
taxlaw-8979	348	12	at	at	ADP
taxlaw-8979	348	13	2078	2078	NUM
taxlaw-8979	348	14	.	.	PUNCT
taxlaw-8979	349	1	83	83	NUM
taxlaw-8979	349	2	see	see	VERB
taxlaw-8979	349	3	i	i	PRON
taxlaw-8979	349	4	d.	d.	PROPN
taxlaw-8979	349	5	at	at	ADP
taxlaw-8979	349	6	2083	2083	NUM
taxlaw-8979	349	7	.	.	PUNCT
taxlaw-8979	350	1	the	the	DET
taxlaw-8979	350	2	authors	author	NOUN
taxlaw-8979	350	3	also	also	ADV
taxlaw-8979	350	4	mention	mention	VERB
taxlaw-8979	350	5	that	that	SCONJ
taxlaw-8979	350	6	14	14	NUM
taxlaw-8979	350	7	%	%	NOUN
taxlaw-8979	350	8	of	of	ADP
taxlaw-8979	350	9	the	the	DET
taxlaw-8979	350	10	top	top	ADJ
taxlaw-8979	350	11	0.01	0.01	NUM
taxlaw-8979	350	12	%	%	NOUN
taxlaw-8979	350	13	of	of	ADP
taxlaw-8979	350	14	the	the	DET
taxlaw-8979	350	15	wealthiest	wealthy	ADJ
taxlaw-8979	350	16	households	household	NOUN
taxlaw-8979	350	17	disclosed	disclose	VERB
taxlaw-8979	350	18	assets	asset	NOUN
taxlaw-8979	350	19	in	in	ADP
taxlaw-8979	350	20	a	a	DET
taxlaw-8979	350	21	tax	tax	NOUN
taxlaw-8979	350	22	amnesty	amnesty	NOUN
taxlaw-8979	350	23	program	program	NOUN
taxlaw-8979	350	24	offered	offer	VERB
taxlaw-8979	350	25	by	by	ADP
taxlaw-8979	350	26	scandinavian	scandinavian	ADJ
taxlaw-8979	350	27	governments	government	NOUN
taxlaw-8979	350	28	between	between	ADP
taxlaw-8979	350	29	2009	2009	NUM
taxlaw-8979	350	30	and	and	CCONJ
taxlaw-8979	350	31	2015	2015	NUM
taxlaw-8979	350	32	.	.	PUNCT
taxlaw-8979	351	1	these	these	DET
taxlaw-8979	351	2	tax	tax	NOUN
taxlaw-8979	351	3	dodgers	dodger	NOUN
taxlaw-8979	351	4	,	,	PUNCT
taxlaw-8979	351	5	on	on	ADP
taxlaw-8979	351	6	average	average	ADJ
taxlaw-8979	351	7	,	,	PUNCT
taxlaw-8979	351	8	hid	hide	VERB
taxlaw-8979	351	9	almost	almost	ADV
taxlaw-8979	351	10	one	one	NUM
taxlaw-8979	351	11	-	-	PUNCT
taxlaw-8979	351	12	third	third	NOUN
taxlaw-8979	351	13	of	of	ADP
taxlaw-8979	351	14	their	their	PRON
taxlaw-8979	351	15	wealth	wealth	NOUN
taxlaw-8979	351	16	,	,	PUNCT
taxlaw-8979	351	17	which	which	PRON
taxlaw-8979	351	18	is	be	AUX
taxlaw-8979	351	19	consistent	consistent	ADJ
taxlaw-8979	351	20	with	with	ADP
taxlaw-8979	351	21	the	the	DET
taxlaw-8979	351	22	study	study	NOUN
taxlaw-8979	351	23	’s	’s	PART
taxlaw-8979	351	24	finding	find	VERB
taxlaw-8979	351	25	that	that	SCONJ
taxlaw-8979	351	26	they	they	PRON
taxlaw-8979	351	27	avoided	avoid	VERB
taxlaw-8979	351	28	taxes	taxis	NOUN
taxlaw-8979	351	29	on	on	ADP
taxlaw-8979	351	30	40	40	NUM
taxlaw-8979	351	31	%	%	NOUN
taxlaw-8979	351	32	of	of	ADP
taxlaw-8979	351	33	their	their	PRON
taxlaw-8979	351	34	wealth	wealth	NOUN
taxlaw-8979	351	35	.	.	PUNCT
taxlaw-8979	352	1	2021	2021	NUM
taxlaw-8979	352	2	]	]	PUNCT
taxlaw-8979	352	3	secrets	secret	NOUN
taxlaw-8979	352	4	of	of	ADP
taxlaw-8979	352	5	the	the	DET
taxlaw-8979	352	6	panama	panama	PROPN
taxlaw-8979	352	7	papers	paper	NOUN
taxlaw-8979	352	8	59	59	NUM
taxlaw-8979	352	9	ultra	ultra	ADJ
taxlaw-8979	352	10	-	-	ADJ
taxlaw-8979	352	11	high	high	ADJ
taxlaw-8979	352	12	-	-	PUNCT
taxlaw-8979	352	13	net	net	NOUN
taxlaw-8979	352	14	-	-	PUNCT
taxlaw-8979	352	15	worth	worth	NOUN
taxlaw-8979	352	16	taxpayers	taxpayer	NOUN
taxlaw-8979	352	17	committed	commit	VERB
taxlaw-8979	352	18	criminal	criminal	ADJ
taxlaw-8979	352	19	tax	tax	NOUN
taxlaw-8979	352	20	evasion	evasion	NOUN
taxlaw-8979	352	21	at	at	ADP
taxlaw-8979	352	22	a	a	DET
taxlaw-8979	352	23	much	much	ADV
taxlaw-8979	352	24	higher	high	ADJ
taxlaw-8979	352	25	rate	rate	NOUN
taxlaw-8979	352	26	than	than	ADP
taxlaw-8979	352	27	the	the	DET
taxlaw-8979	352	28	merely	merely	ADV
taxlaw-8979	352	29	rich	rich	ADJ
taxlaw-8979	352	30	.	.	PUNCT
taxlaw-8979	353	1	the	the	DET
taxlaw-8979	353	2	study	study	NOUN
taxlaw-8979	353	3	is	be	AUX
taxlaw-8979	353	4	surprising	surprising	ADJ
taxlaw-8979	353	5	because	because	SCONJ
taxlaw-8979	353	6	prior	prior	ADJ
taxlaw-8979	353	7	research	research	NOUN
taxlaw-8979	353	8	has	have	AUX
taxlaw-8979	353	9	shown	show	VERB
taxlaw-8979	353	10	scandinavian	scandinavian	ADJ
taxlaw-8979	353	11	countries	country	NOUN
taxlaw-8979	353	12	have	have	VERB
taxlaw-8979	353	13	some	some	PRON
taxlaw-8979	353	14	of	of	ADP
taxlaw-8979	353	15	the	the	DET
taxlaw-8979	353	16	highest	high	ADJ
taxlaw-8979	353	17	taxpayer	taxpayer	NOUN
taxlaw-8979	353	18	compliance	compliance	NOUN
taxlaw-8979	353	19	rates	rate	NOUN
taxlaw-8979	353	20	in	in	ADP
taxlaw-8979	353	21	the	the	DET
taxlaw-8979	353	22	world.84	world.84	NOUN
taxlaw-8979	353	23	if	if	SCONJ
taxlaw-8979	353	24	criminal	criminal	ADJ
taxlaw-8979	353	25	tax	tax	NOUN
taxlaw-8979	353	26	evasion	evasion	NOUN
taxlaw-8979	353	27	is	be	AUX
taxlaw-8979	353	28	so	so	ADV
taxlaw-8979	353	29	prevalent	prevalent	ADJ
taxlaw-8979	353	30	among	among	ADP
taxlaw-8979	353	31	ultra	ultra	ADJ
taxlaw-8979	353	32	-	-	ADJ
taxlaw-8979	353	33	high	high	ADJ
taxlaw-8979	353	34	-	-	PUNCT
taxlaw-8979	353	35	net	net	NOUN
taxlaw-8979	353	36	-	-	PUNCT
taxlaw-8979	353	37	worth	worth	ADJ
taxlaw-8979	353	38	scandinavian	scandinavian	ADJ
taxlaw-8979	353	39	individuals	individual	NOUN
taxlaw-8979	353	40	,	,	PUNCT
taxlaw-8979	353	41	it	it	PRON
taxlaw-8979	353	42	could	could	AUX
taxlaw-8979	353	43	be	be	AUX
taxlaw-8979	353	44	even	even	ADV
taxlaw-8979	353	45	worse	bad	ADJ
taxlaw-8979	353	46	in	in	ADP
taxlaw-8979	353	47	most	most	ADJ
taxlaw-8979	353	48	other	other	ADJ
taxlaw-8979	353	49	countries	country	NOUN
taxlaw-8979	353	50	.	.	PUNCT
taxlaw-8979	354	1	in	in	ADP
taxlaw-8979	354	2	fact	fact	NOUN
taxlaw-8979	354	3	,	,	PUNCT
taxlaw-8979	354	4	this	this	PRON
taxlaw-8979	354	5	is	be	AUX
taxlaw-8979	354	6	what	what	PRON
taxlaw-8979	354	7	the	the	DET
taxlaw-8979	354	8	study	study	NOUN
taxlaw-8979	354	9	’s	’s	PART
taxlaw-8979	354	10	authors	author	NOUN
taxlaw-8979	354	11	concluded	conclude	VERB
taxlaw-8979	354	12	in	in	ADP
taxlaw-8979	354	13	an	an	DET
taxlaw-8979	354	14	earlier	early	ADJ
taxlaw-8979	354	15	analysis	analysis	NOUN
taxlaw-8979	354	16	of	of	ADP
taxlaw-8979	354	17	data	datum	NOUN
taxlaw-8979	354	18	on	on	ADP
taxlaw-8979	354	19	bank	bank	NOUN
taxlaw-8979	354	20	account	account	NOUN
taxlaw-8979	354	21	deposits	deposit	NOUN
taxlaw-8979	354	22	from	from	ADP
taxlaw-8979	354	23	the	the	DET
taxlaw-8979	354	24	bank	bank	NOUN
taxlaw-8979	354	25	for	for	ADP
taxlaw-8979	354	26	international	international	ADJ
taxlaw-8979	354	27	settlements	settlement	NOUN
taxlaw-8979	354	28	(	(	PUNCT
taxlaw-8979	354	29	the	the	DET
taxlaw-8979	354	30	data	datum	NOUN
taxlaw-8979	354	31	did	do	AUX
taxlaw-8979	354	32	not	not	PART
taxlaw-8979	354	33	cover	cover	VERB
taxlaw-8979	354	34	securities	security	NOUN
taxlaw-8979	354	35	,	,	PUNCT
taxlaw-8979	354	36	like	like	ADP
taxlaw-8979	354	37	shares	share	NOUN
taxlaw-8979	354	38	,	,	PUNCT
taxlaw-8979	354	39	in	in	ADP
taxlaw-8979	354	40	which	which	PRON
taxlaw-8979	354	41	most	most	ADJ
taxlaw-8979	354	42	tax	tax	NOUN
taxlaw-8979	354	43	haven	haven	NOUN
taxlaw-8979	354	44	wealth	wealth	NOUN
taxlaw-8979	354	45	is	be	AUX
taxlaw-8979	354	46	found).85	found).85	PROPN
taxlaw-8979	354	47	this	this	DET
taxlaw-8979	354	48	data	data	NOUN
taxlaw-8979	354	49	is	be	AUX
taxlaw-8979	354	50	probably	probably	ADV
taxlaw-8979	354	51	less	less	ADV
taxlaw-8979	354	52	reliable	reliable	ADJ
taxlaw-8979	354	53	than	than	ADP
taxlaw-8979	354	54	tax	tax	NOUN
taxlaw-8979	354	55	haven	haven	NOUN
taxlaw-8979	354	56	data	data	NOUN
taxlaw-8979	354	57	leaks	leak	NOUN
taxlaw-8979	354	58	,	,	PUNCT
taxlaw-8979	354	59	but	but	CCONJ
taxlaw-8979	354	60	nevertheless	nevertheless	ADV
taxlaw-8979	354	61	,	,	PUNCT
taxlaw-8979	354	62	it	it	PRON
taxlaw-8979	354	63	is	be	AUX
taxlaw-8979	354	64	helpful	helpful	ADJ
taxlaw-8979	354	65	in	in	ADP
taxlaw-8979	354	66	estimating	estimate	VERB
taxlaw-8979	354	67	the	the	DET
taxlaw-8979	354	68	frequency	frequency	NOUN
taxlaw-8979	354	69	of	of	ADP
taxlaw-8979	354	70	illegal	illegal	ADJ
taxlaw-8979	354	71	activity	activity	NOUN
taxlaw-8979	354	72	.	.	PUNCT
taxlaw-8979	355	1	through	through	ADP
taxlaw-8979	355	2	this	this	DET
taxlaw-8979	355	3	earlier	early	ADJ
taxlaw-8979	355	4	analysis	analysis	NOUN
taxlaw-8979	355	5	,	,	PUNCT
taxlaw-8979	355	6	the	the	DET
taxlaw-8979	355	7	authors	author	NOUN
taxlaw-8979	355	8	estimate	estimate	VERB
taxlaw-8979	355	9	that	that	SCONJ
taxlaw-8979	355	10	tax	tax	NOUN
taxlaw-8979	355	11	havens	haven	NOUN
taxlaw-8979	355	12	hold	hold	VERB
taxlaw-8979	355	13	hidden	hidden	ADJ
taxlaw-8979	355	14	wealth	wealth	NOUN
taxlaw-8979	355	15	equal	equal	ADJ
taxlaw-8979	355	16	to	to	ADP
taxlaw-8979	355	17	about	about	ADV
taxlaw-8979	355	18	10	10	NUM
taxlaw-8979	355	19	%	%	NOUN
taxlaw-8979	355	20	of	of	ADP
taxlaw-8979	355	21	global	global	ADJ
taxlaw-8979	355	22	gross	gross	ADJ
taxlaw-8979	355	23	domestic	domestic	ADJ
taxlaw-8979	355	24	product.86	product.86	NOUN
taxlaw-8979	355	25	in	in	ADP
taxlaw-8979	355	26	the	the	DET
taxlaw-8979	355	27	united	united	PROPN
taxlaw-8979	355	28	states	states	PROPN
taxlaw-8979	355	29	,	,	PUNCT
taxlaw-8979	355	30	great	great	ADJ
taxlaw-8979	355	31	britain	britain	PROPN
taxlaw-8979	355	32	,	,	PUNCT
taxlaw-8979	355	33	france	france	PROPN
taxlaw-8979	355	34	,	,	PUNCT
taxlaw-8979	355	35	and	and	CCONJ
taxlaw-8979	355	36	spain	spain	PROPN
taxlaw-8979	355	37	,	,	PUNCT
taxlaw-8979	355	38	the	the	DET
taxlaw-8979	355	39	ultra	ultra	ADJ
taxlaw-8979	355	40	-	-	ADJ
taxlaw-8979	355	41	high	high	ADJ
taxlaw-8979	355	42	-	-	PUNCT
taxlaw-8979	355	43	net	net	NOUN
taxlaw-8979	355	44	-	-	PUNCT
taxlaw-8979	355	45	worth	worth	ADJ
taxlaw-8979	355	46	households	household	NOUN
taxlaw-8979	355	47	(	(	PUNCT
taxlaw-8979	355	48	that	that	PRON
taxlaw-8979	355	49	is	is	ADV
taxlaw-8979	355	50	,	,	PUNCT
taxlaw-8979	355	51	the	the	DET
taxlaw-8979	355	52	wealthiest	wealthy	ADJ
taxlaw-8979	355	53	0.01	0.01	NUM
taxlaw-8979	355	54	%	%	NOUN
taxlaw-8979	355	55	)	)	PUNCT
taxlaw-8979	355	56	hide	hide	VERB
taxlaw-8979	355	57	approximately	approximately	ADV
taxlaw-8979	355	58	3040	3040	NUM
taxlaw-8979	355	59	%	%	NOUN
taxlaw-8979	355	60	of	of	ADP
taxlaw-8979	355	61	their	their	PRON
taxlaw-8979	355	62	wealth	wealth	NOUN
taxlaw-8979	355	63	in	in	ADP
taxlaw-8979	355	64	tax	tax	NOUN
taxlaw-8979	355	65	havens.87	havens.87	NOUN
taxlaw-8979	355	66	as	as	SCONJ
taxlaw-8979	355	67	mentioned	mention	VERB
taxlaw-8979	355	68	,	,	PUNCT
taxlaw-8979	355	69	a	a	DET
taxlaw-8979	355	70	study	study	NOUN
taxlaw-8979	355	71	suggests	suggest	VERB
taxlaw-8979	355	72	that	that	SCONJ
taxlaw-8979	355	73	taxing	tax	VERB
taxlaw-8979	355	74	the	the	DET
taxlaw-8979	355	75	top	top	ADJ
taxlaw-8979	355	76	1	1	NUM
taxlaw-8979	355	77	%	%	NOUN
taxlaw-8979	355	78	of	of	ADP
taxlaw-8979	355	79	u.s	u.s	PROPN
taxlaw-8979	355	80	.	.	PROPN
taxlaw-8979	355	81	income	income	NOUN
taxlaw-8979	355	82	earners	earner	NOUN
taxlaw-8979	355	83	would	would	AUX
taxlaw-8979	355	84	increase	increase	VERB
taxlaw-8979	355	85	tax	tax	NOUN
taxlaw-8979	355	86	revenue	revenue	NOUN
taxlaw-8979	355	87	by	by	ADP
taxlaw-8979	355	88	$	$	SYM
taxlaw-8979	355	89	175	175	NUM
taxlaw-8979	355	90	billion	billion	NUM
taxlaw-8979	355	91	per	per	ADP
taxlaw-8979	355	92	year.88	year.88	NOUN
taxlaw-8979	355	93	these	these	DET
taxlaw-8979	355	94	findings	finding	NOUN
taxlaw-8979	355	95	are	be	AUX
taxlaw-8979	355	96	consistent	consistent	ADJ
taxlaw-8979	355	97	with	with	ADP
taxlaw-8979	355	98	a	a	DET
taxlaw-8979	355	99	2018	2018	NUM
taxlaw-8979	355	100	study	study	NOUN
taxlaw-8979	355	101	that	that	PRON
taxlaw-8979	355	102	reviewed	review	VERB
taxlaw-8979	355	103	taxpayer	taxpayer	NOUN
taxlaw-8979	355	104	behavior	behavior	NOUN
taxlaw-8979	355	105	in	in	ADP
taxlaw-8979	355	106	colombia	colombia	PROPN
taxlaw-8979	355	107	and	and	CCONJ
taxlaw-8979	355	108	found	find	VERB
taxlaw-8979	355	109	that	that	SCONJ
taxlaw-8979	355	110	the	the	DET
taxlaw-8979	355	111	wealthiest	wealthy	ADJ
taxlaw-8979	355	112	0.01	0.01	NUM
taxlaw-8979	355	113	%	%	NOUN
taxlaw-8979	355	114	are	be	AUX
taxlaw-8979	355	115	twenty	twenty	NUM
taxlaw-8979	355	116	-	-	PUNCT
taxlaw-8979	355	117	four	four	NUM
taxlaw-8979	355	118	times	time	NOUN
taxlaw-8979	355	119	more	more	ADV
taxlaw-8979	355	120	likely	likely	ADJ
taxlaw-8979	355	121	to	to	PART
taxlaw-8979	355	122	be	be	AUX
taxlaw-8979	355	123	named	name	VERB
taxlaw-8979	355	124	in	in	ADP
taxlaw-8979	355	125	the	the	DET
taxlaw-8979	355	126	panama	panama	PROPN
taxlaw-8979	355	127	papers	paper	NOUN
taxlaw-8979	355	128	than	than	SCONJ
taxlaw-8979	355	129	the	the	DET
taxlaw-8979	355	130	wealthiest	wealthy	ADJ
taxlaw-8979	355	131	5%.89	5%.89	NUM
taxlaw-8979	355	132	two	two	NUM
taxlaw-8979	355	133	-	-	PUNCT
taxlaw-8979	355	134	fifths	fifth	NOUN
taxlaw-8979	355	135	of	of	ADP
taxlaw-8979	355	136	the	the	DET
taxlaw-8979	355	137	top	top	ADJ
taxlaw-8979	355	138	0.01	0.01	NUM
taxlaw-8979	355	139	%	%	NOUN
taxlaw-8979	355	140	of	of	ADP
taxlaw-8979	355	141	income	income	NOUN
taxlaw-8979	355	142	earners	earner	NOUN
taxlaw-8979	355	143	disclosed	disclose	VERB
taxlaw-8979	355	144	illegal	illegal	ADJ
taxlaw-8979	355	145	offshore	offshore	ADJ
taxlaw-8979	355	146	assets	asset	NOUN
taxlaw-8979	355	147	after	after	SCONJ
taxlaw-8979	355	148	a	a	DET
taxlaw-8979	355	149	voluntary	voluntary	ADJ
taxlaw-8979	355	150	disclosure	disclosure	NOUN
taxlaw-8979	355	151	program	program	NOUN
taxlaw-8979	355	152	was	be	AUX
taxlaw-8979	355	153	announced	announce	VERB
taxlaw-8979	355	154	,	,	PUNCT
taxlaw-8979	355	155	with	with	ADP
taxlaw-8979	355	156	a	a	DET
taxlaw-8979	355	157	900	900	NUM
taxlaw-8979	355	158	%	%	NOUN
taxlaw-8979	355	159	increase	increase	NOUN
taxlaw-8979	355	160	in	in	ADP
taxlaw-8979	355	161	such	such	ADJ
taxlaw-8979	355	162	disclosures	disclosure	NOUN
taxlaw-8979	355	163	after	after	ADP
taxlaw-8979	355	164	the	the	DET
taxlaw-8979	355	165	release	release	NOUN
taxlaw-8979	355	166	of	of	ADP
taxlaw-8979	355	167	the	the	DET
taxlaw-8979	355	168	panama	panama	PROPN
taxlaw-8979	355	169	papers.90	papers.90	PROPN
taxlaw-8979	355	170	again	again	ADV
taxlaw-8979	355	171	,	,	PUNCT
taxlaw-8979	355	172	the	the	DET
taxlaw-8979	355	173	richest	rich	ADJ
taxlaw-8979	355	174	of	of	ADP
taxlaw-8979	355	175	the	the	DET
taxlaw-8979	355	176	rich	rich	ADJ
taxlaw-8979	355	177	were	be	AUX
taxlaw-8979	355	178	far	far	ADV
taxlaw-8979	355	179	more	more	ADV
taxlaw-8979	355	180	likely	likely	ADJ
taxlaw-8979	355	181	to	to	PART
taxlaw-8979	355	182	stash	stash	VERB
taxlaw-8979	355	183	their	their	PRON
taxlaw-8979	355	184	monies	monie	NOUN
taxlaw-8979	355	185	offshore	offshore	ADV
taxlaw-8979	355	186	than	than	ADP
taxlaw-8979	355	187	other	other	ADJ
taxlaw-8979	355	188	well	well	ADV
taxlaw-8979	355	189	-	-	PUNCT
taxlaw-8979	355	190	off	off	ADP
taxlaw-8979	355	191	taxpayers	taxpayer	NOUN
taxlaw-8979	355	192	.	.	PUNCT
taxlaw-8979	356	1	some	some	DET
taxlaw-8979	356	2	social	social	ADJ
taxlaw-8979	356	3	science	science	NOUN
taxlaw-8979	356	4	analysis	analysis	NOUN
taxlaw-8979	356	5	to	to	ADP
taxlaw-8979	356	6	date	date	NOUN
taxlaw-8979	356	7	suggests	suggest	VERB
taxlaw-8979	356	8	that	that	SCONJ
taxlaw-8979	356	9	many	many	ADJ
taxlaw-8979	356	10	of	of	ADP
taxlaw-8979	356	11	the	the	DET
taxlaw-8979	356	12	wealthiest	wealthy	ADJ
taxlaw-8979	356	13	members	member	NOUN
taxlaw-8979	356	14	of	of	ADP
taxlaw-8979	356	15	society	society	NOUN
taxlaw-8979	356	16	have	have	AUX
taxlaw-8979	356	17	hidden	hide	VERB
taxlaw-8979	356	18	a	a	DET
taxlaw-8979	356	19	portion	portion	NOUN
taxlaw-8979	356	20	of	of	ADP
taxlaw-8979	356	21	their	their	PRON
taxlaw-8979	356	22	fortunes	fortune	NOUN
taxlaw-8979	356	23	offshore	offshore	ADV
taxlaw-8979	356	24	illegally	illegally	ADV
taxlaw-8979	356	25	where	where	SCONJ
taxlaw-8979	356	26	it	it	PRON
taxlaw-8979	356	27	grew	grow	VERB
taxlaw-8979	356	28	tax	tax	NOUN
taxlaw-8979	356	29	-	-	PUNCT
taxlaw-8979	356	30	free	free	ADJ
taxlaw-8979	356	31	,	,	PUNCT
taxlaw-8979	356	32	potentially	potentially	ADV
taxlaw-8979	356	33	for	for	ADP
taxlaw-8979	356	34	generations	generation	NOUN
taxlaw-8979	356	35	.	.	PUNCT
taxlaw-8979	357	1	the	the	DET
taxlaw-8979	357	2	existence	existence	NOUN
taxlaw-8979	357	3	of	of	ADP
taxlaw-8979	357	4	two	two	NUM
taxlaw-8979	357	5	de	de	X
taxlaw-8979	357	6	facto	facto	X
taxlaw-8979	357	7	financial	financial	ADJ
taxlaw-8979	357	8	systems	system	NOUN
taxlaw-8979	357	9	—	—	PUNCT
taxlaw-8979	357	10	a	a	DET
taxlaw-8979	357	11	domestic	domestic	ADJ
taxlaw-8979	357	12	system	system	NOUN
taxlaw-8979	357	13	for	for	ADP
taxlaw-8979	357	14	average	average	ADJ
taxlaw-8979	357	15	taxpayers	taxpayer	NOUN
taxlaw-8979	357	16	and	and	CCONJ
taxlaw-8979	357	17	a	a	DET
taxlaw-8979	357	18	global	global	ADJ
taxlaw-8979	357	19	,	,	PUNCT
taxlaw-8979	357	20	offshore	offshore	ADJ
taxlaw-8979	357	21	system	system	NOUN
taxlaw-8979	357	22	for	for	ADP
taxlaw-8979	357	23	wealthy	wealthy	ADJ
taxlaw-8979	357	24	taxpayers	taxpayer	NOUN
taxlaw-8979	357	25	—	—	PUNCT
taxlaw-8979	357	26	exacerbates	exacerbate	VERB
taxlaw-8979	357	27	income	income	NOUN
taxlaw-8979	357	28	inequality	inequality	NOUN
taxlaw-8979	357	29	.	.	PUNCT
taxlaw-8979	358	1	d.	d.	PROPN
taxlaw-8979	358	2	multinational	multinational	PROPN
taxlaw-8979	358	3	firm	firm	PROPN
taxlaw-8979	358	4	paradise	paradise	PROPN
taxlaw-8979	358	5	in	in	ADP
taxlaw-8979	358	6	addition	addition	NOUN
taxlaw-8979	358	7	to	to	ADP
taxlaw-8979	358	8	criminals	criminal	NOUN
taxlaw-8979	358	9	and	and	CCONJ
taxlaw-8979	358	10	millionaires	millionaire	NOUN
taxlaw-8979	358	11	,	,	PUNCT
taxlaw-8979	358	12	the	the	DET
taxlaw-8979	358	13	offshore	offshore	ADJ
taxlaw-8979	358	14	world	world	NOUN
taxlaw-8979	358	15	is	be	AUX
taxlaw-8979	358	16	a	a	DET
taxlaw-8979	358	17	paradise	paradise	NOUN
taxlaw-8979	358	18	for	for	ADP
taxlaw-8979	358	19	multinational	multinational	ADJ
taxlaw-8979	358	20	firms	firm	NOUN
taxlaw-8979	358	21	legally	legally	ADV
taxlaw-8979	358	22	to	to	PART
taxlaw-8979	358	23	avoid	avoid	VERB
taxlaw-8979	358	24	an	an	DET
taxlaw-8979	358	25	estimated	estimate	VERB
taxlaw-8979	358	26	$	$	SYM
taxlaw-8979	358	27	240	240	NUM
taxlaw-8979	358	28	billion	billion	NUM
taxlaw-8979	358	29	in	in	ADP
taxlaw-8979	358	30	taxes	taxis	NOUN
taxlaw-8979	358	31	per	per	ADP
taxlaw-8979	358	32	year.91	year.91	NOUN
taxlaw-8979	358	33	this	this	DET
taxlaw-8979	358	34	section	section	NOUN
taxlaw-8979	358	35	discusses	discuss	VERB
taxlaw-8979	358	36	how	how	SCONJ
taxlaw-8979	358	37	governments	government	NOUN
taxlaw-8979	358	38	exacerbate	exacerbate	VERB
taxlaw-8979	358	39	income	income	NOUN
taxlaw-8979	358	40	inequality	inequality	NOUN
taxlaw-8979	358	41	by	by	ADP
taxlaw-8979	358	42	allowing	allow	VERB
taxlaw-8979	358	43	companies	company	NOUN
taxlaw-8979	358	44	to	to	PART
taxlaw-8979	358	45	take	take	VERB
taxlaw-8979	358	46	advantage	advantage	NOUN
taxlaw-8979	358	47	of	of	ADP
taxlaw-8979	358	48	tax	tax	NOUN
taxlaw-8979	358	49	84	84	NUM
taxlaw-8979	358	50	see	see	NOUN
taxlaw-8979	358	51	henrik	henrik	PROPN
taxlaw-8979	358	52	jacobsen	jacobsen	PROPN
taxlaw-8979	358	53	kleven	kleven	PROPN
taxlaw-8979	358	54	,	,	PUNCT
taxlaw-8979	358	55	how	how	SCONJ
taxlaw-8979	358	56	can	can	AUX
taxlaw-8979	358	57	scandinavians	scandinavian	NOUN
taxlaw-8979	358	58	tax	tax	VERB
taxlaw-8979	358	59	so	so	ADV
taxlaw-8979	358	60	much	much	ADV
taxlaw-8979	358	61	?	?	PUNCT
taxlaw-8979	358	62	,	,	PUNCT
taxlaw-8979	358	63	28	28	NUM
taxlaw-8979	358	64	j.	j.	PROPN
taxlaw-8979	358	65	econ	econ	PROPN
taxlaw-8979	358	66	.	.	PUNCT
taxlaw-8979	359	1	persp	persp	PROPN
taxlaw-8979	359	2	.	.	PUNCT
taxlaw-8979	360	1	77	77	NUM
taxlaw-8979	360	2	,	,	PUNCT
taxlaw-8979	360	3	92–95	92–95	NUM
taxlaw-8979	360	4	(	(	PUNCT
taxlaw-8979	360	5	2014	2014	NUM
taxlaw-8979	360	6	)	)	PUNCT
taxlaw-8979	360	7	(	(	PUNCT
taxlaw-8979	360	8	discussing	discuss	VERB
taxlaw-8979	360	9	cultural	cultural	ADJ
taxlaw-8979	360	10	and	and	CCONJ
taxlaw-8979	360	11	political	political	ADJ
taxlaw-8979	360	12	factors	factor	NOUN
taxlaw-8979	360	13	that	that	PRON
taxlaw-8979	360	14	encourage	encourage	VERB
taxlaw-8979	360	15	high	high	ADJ
taxlaw-8979	360	16	taxpayer	taxpayer	NOUN
taxlaw-8979	360	17	morale	morale	NOUN
taxlaw-8979	360	18	and	and	CCONJ
taxlaw-8979	360	19	compliance	compliance	NOUN
taxlaw-8979	360	20	)	)	PUNCT
taxlaw-8979	360	21	.	.	PUNCT
taxlaw-8979	361	1	85	85	NUM
taxlaw-8979	361	2	see	see	VERB
taxlaw-8979	361	3	annette	annette	PROPN
taxlaw-8979	361	4	alstadsæter	alstadsæter	PROPN
taxlaw-8979	361	5	et	et	PROPN
taxlaw-8979	361	6	al	al	PROPN
taxlaw-8979	361	7	.	.	PROPN
taxlaw-8979	361	8	,	,	PUNCT
taxlaw-8979	361	9	who	who	PRON
taxlaw-8979	361	10	owns	own	VERB
taxlaw-8979	361	11	the	the	DET
taxlaw-8979	361	12	wealth	wealth	NOUN
taxlaw-8979	361	13	in	in	ADP
taxlaw-8979	361	14	tax	tax	NOUN
taxlaw-8979	361	15	havens	haven	NOUN
taxlaw-8979	361	16	?	?	PUNCT
taxlaw-8979	362	1	macro	macro	ADJ
taxlaw-8979	362	2	evidence	evidence	NOUN
taxlaw-8979	362	3	and	and	CCONJ
taxlaw-8979	362	4	implications	implication	NOUN
taxlaw-8979	362	5	for	for	ADP
taxlaw-8979	362	6	global	global	ADJ
taxlaw-8979	362	7	inequality	inequality	NOUN
taxlaw-8979	362	8	,	,	PUNCT
taxlaw-8979	362	9	162	162	NUM
taxlaw-8979	362	10	j.	j.	PROPN
taxlaw-8979	362	11	pub	pub	PROPN
taxlaw-8979	362	12	.	.	PUNCT
taxlaw-8979	363	1	econ	econ	PROPN
taxlaw-8979	363	2	.	.	PUNCT
taxlaw-8979	364	1	89	89	NUM
taxlaw-8979	364	2	(	(	PUNCT
taxlaw-8979	364	3	2018	2018	NUM
taxlaw-8979	364	4	)	)	PUNCT
taxlaw-8979	364	5	.	.	PUNCT
taxlaw-8979	365	1	86	86	NUM
taxlaw-8979	365	2	see	see	VERB
taxlaw-8979	365	3	i	i	PRON
taxlaw-8979	365	4	d.	d.	PROPN
taxlaw-8979	365	5	;	;	PUNCT
taxlaw-8979	365	6	see	see	VERB
taxlaw-8979	365	7	also	also	ADV
taxlaw-8979	365	8	gabriel	gabriel	PROPN
taxlaw-8979	365	9	zucman	zucman	PROPN
taxlaw-8979	365	10	,	,	PUNCT
taxlaw-8979	365	11	the	the	DET
taxlaw-8979	365	12	hidden	hidden	ADJ
taxlaw-8979	365	13	wealth	wealth	NOUN
taxlaw-8979	365	14	of	of	ADP
taxlaw-8979	365	15	nations	nation	NOUN
taxlaw-8979	365	16	34	34	NUM
taxlaw-8979	365	17	-	-	SYM
taxlaw-8979	365	18	42	42	NUM
taxlaw-8979	365	19	(	(	PUNCT
taxlaw-8979	365	20	2015	2015	NUM
taxlaw-8979	365	21	)	)	PUNCT
taxlaw-8979	365	22	.	.	PUNCT
taxlaw-8979	366	1	87	87	NUM
taxlaw-8979	366	2	the	the	DET
taxlaw-8979	366	3	study	study	NOUN
taxlaw-8979	366	4	also	also	ADV
taxlaw-8979	366	5	revealed	reveal	VERB
taxlaw-8979	366	6	that	that	SCONJ
taxlaw-8979	366	7	many	many	ADJ
taxlaw-8979	366	8	of	of	ADP
taxlaw-8979	366	9	the	the	DET
taxlaw-8979	366	10	wealthiest	wealthy	ADJ
taxlaw-8979	366	11	individuals	individual	NOUN
taxlaw-8979	366	12	in	in	ADP
taxlaw-8979	366	13	russia	russia	PROPN
taxlaw-8979	366	14	,	,	PUNCT
taxlaw-8979	366	15	venezuela	venezuela	PROPN
taxlaw-8979	366	16	,	,	PUNCT
taxlaw-8979	366	17	saudi	saudi	PROPN
taxlaw-8979	366	18	arabia	arabia	PROPN
taxlaw-8979	366	19	,	,	PUNCT
taxlaw-8979	366	20	and	and	CCONJ
taxlaw-8979	366	21	the	the	DET
taxlaw-8979	366	22	united	united	PROPN
taxlaw-8979	366	23	arab	arab	PROPN
taxlaw-8979	366	24	emirates	emirates	PROPN
taxlaw-8979	366	25	stash	stash	VERB
taxlaw-8979	366	26	much	much	ADV
taxlaw-8979	366	27	greater	great	ADJ
taxlaw-8979	366	28	amounts	amount	NOUN
taxlaw-8979	366	29	offshore	offshore	ADV
taxlaw-8979	366	30	.	.	PUNCT
taxlaw-8979	367	1	see	see	VERB
taxlaw-8979	367	2	alstadsæter	alstadsæter	ADV
taxlaw-8979	367	3	et	et	PROPN
taxlaw-8979	367	4	al	al	PROPN
taxlaw-8979	367	5	.	.	PROPN
taxlaw-8979	367	6	,	,	PUNCT
taxlaw-8979	367	7	supra	supra	PROPN
taxlaw-8979	367	8	note	note	PROPN
taxlaw-8979	367	9	85	85	NUM
taxlaw-8979	367	10	,	,	PUNCT
taxlaw-8979	367	11	at	at	ADP
taxlaw-8979	367	12	95	95	NUM
taxlaw-8979	367	13	.	.	PUNCT
taxlaw-8979	368	1	88	88	NUM
taxlaw-8979	368	2	see	see	VERB
taxlaw-8979	368	3	guyton	guyton	PROPN
taxlaw-8979	368	4	et	et	PROPN
taxlaw-8979	368	5	al	al	PROPN
taxlaw-8979	368	6	.	.	PROPN
taxlaw-8979	368	7	,	,	PUNCT
taxlaw-8979	368	8	supra	supra	PROPN
taxlaw-8979	368	9	note	note	PROPN
taxlaw-8979	368	10	36	36	NUM
taxlaw-8979	368	11	,	,	PUNCT
taxlaw-8979	368	12	at	at	ADP
taxlaw-8979	368	13	4	4	NUM
taxlaw-8979	368	14	.	.	PUNCT
taxlaw-8979	369	1	the	the	DET
taxlaw-8979	369	2	authors	author	NOUN
taxlaw-8979	369	3	suggest	suggest	VERB
taxlaw-8979	369	4	that	that	SCONJ
taxlaw-8979	369	5	increasing	increase	VERB
taxlaw-8979	369	6	i.r.s	i.r.	NOUN
taxlaw-8979	369	7	.	.	PUNCT
taxlaw-8979	370	1	resources	resource	NOUN
taxlaw-8979	370	2	would	would	AUX
taxlaw-8979	370	3	support	support	VERB
taxlaw-8979	370	4	tax	tax	NOUN
taxlaw-8979	370	5	administration	administration	NOUN
taxlaw-8979	370	6	at	at	ADP
taxlaw-8979	370	7	the	the	DET
taxlaw-8979	370	8	top	top	NOUN
taxlaw-8979	370	9	of	of	ADP
taxlaw-8979	370	10	the	the	DET
taxlaw-8979	370	11	income	income	NOUN
taxlaw-8979	370	12	distribution	distribution	NOUN
taxlaw-8979	370	13	.	.	PUNCT
taxlaw-8979	371	1	see	see	VERB
taxlaw-8979	371	2	i	i	PRON
taxlaw-8979	371	3	d.	d.	PROPN
taxlaw-8979	371	4	at	at	ADP
taxlaw-8979	371	5	5	5	NUM
taxlaw-8979	371	6	.	.	SYM
taxlaw-8979	371	7	89	89	NUM
taxlaw-8979	371	8	see	see	VERB
taxlaw-8979	371	9	juliana	juliana	PROPN
taxlaw-8979	371	10	londoño	londoño	PROPN
taxlaw-8979	371	11	-	-	PUNCT
taxlaw-8979	371	12	vélez	vélez	PROPN
taxlaw-8979	371	13	&	&	CCONJ
taxlaw-8979	371	14	javier	javier	PROPN
taxlaw-8979	371	15	ávila	ávila	PROPN
taxlaw-8979	371	16	-	-	PUNCT
taxlaw-8979	371	17	mahecha	mahecha	NOUN
taxlaw-8979	371	18	,	,	PUNCT
taxlaw-8979	371	19	can	can	AUX
taxlaw-8979	371	20	wealth	wealth	NOUN
taxlaw-8979	371	21	taxation	taxation	NOUN
taxlaw-8979	371	22	work	work	NOUN
taxlaw-8979	371	23	in	in	ADP
taxlaw-8979	371	24	developing	develop	VERB
taxlaw-8979	371	25	countries	country	NOUN
taxlaw-8979	371	26	?	?	PUNCT
taxlaw-8979	372	1	quasi	quasi	ADJ
taxlaw-8979	372	2	-	-	ADJ
taxlaw-8979	372	3	experimental	experimental	ADJ
taxlaw-8979	372	4	evidence	evidence	NOUN
taxlaw-8979	372	5	from	from	ADP
taxlaw-8979	372	6	colombia	colombia	PROPN
taxlaw-8979	372	7	4	4	NUM
taxlaw-8979	372	8	(	(	PUNCT
taxlaw-8979	372	9	working	work	VERB
taxlaw-8979	372	10	paper	paper	NOUN
taxlaw-8979	372	11	no	no	INTJ
taxlaw-8979	372	12	.	.	PROPN
taxlaw-8979	372	13	482	482	NUM
taxlaw-8979	372	14	,	,	PUNCT
taxlaw-8979	372	15	2018	2018	NUM
taxlaw-8979	372	16	)	)	PUNCT
taxlaw-8979	372	17	.	.	PUNCT
taxlaw-8979	373	1	90	90	NUM
taxlaw-8979	373	2	see	see	VERB
taxlaw-8979	373	3	i	i	PRON
taxlaw-8979	373	4	d.	d.	PROPN
taxlaw-8979	373	5	at	at	ADP
taxlaw-8979	373	6	5	5	NUM
taxlaw-8979	373	7	.	.	SYM
taxlaw-8979	373	8	91	91	NUM
taxlaw-8979	373	9	see	see	VERB
taxlaw-8979	373	10	oecd	oecd	PROPN
taxlaw-8979	373	11	,	,	PUNCT
taxlaw-8979	373	12	addressing	address	VERB
taxlaw-8979	373	13	base	base	NOUN
taxlaw-8979	373	14	erosion	erosion	NOUN
taxlaw-8979	373	15	and	and	CCONJ
taxlaw-8979	373	16	profit	profit	NOUN
taxlaw-8979	373	17	shifting	shift	VERB
taxlaw-8979	373	18	38	38	NUM
taxlaw-8979	373	19	(	(	PUNCT
taxlaw-8979	373	20	2013	2013	NUM
taxlaw-8979	373	21	)	)	PUNCT
taxlaw-8979	373	22	.	.	PUNCT
taxlaw-8979	374	1	see	see	VERB
taxlaw-8979	374	2	also	also	ADV
taxlaw-8979	374	3	javier	javier	PROPN
taxlaw-8979	374	4	garcia	garcia	PROPN
taxlaw-8979	374	5	-	-	PUNCT
taxlaw-8979	374	6	bernardo	bernardo	PROPN
taxlaw-8979	374	7	&	&	CCONJ
taxlaw-8979	374	8	petr	petr	PROPN
taxlaw-8979	374	9	janský	janský	PROPN
taxlaw-8979	374	10	,	,	PUNCT
taxlaw-8979	374	11	profit	profit	NOUN
taxlaw-8979	374	12	shifting	shifting	NOUN
taxlaw-8979	374	13	of	of	ADP
taxlaw-8979	374	14	multinational	multinational	ADJ
taxlaw-8979	374	15	corporations	corporation	NOUN
taxlaw-8979	374	16	worldwide	worldwide	ADV
taxlaw-8979	374	17	(	(	PUNCT
taxlaw-8979	374	18	int’l	int’l	NUM
taxlaw-8979	374	19	ctr	ctr	PROPN
taxlaw-8979	374	20	.	.	PUNCT
taxlaw-8979	375	1	for	for	ADP
taxlaw-8979	375	2	tax	tax	NOUN
taxlaw-8979	375	3	and	and	CCONJ
taxlaw-8979	375	4	dev	dev	PROPN
taxlaw-8979	375	5	.	.	PROPN
taxlaw-8979	375	6	,	,	PUNCT
taxlaw-8979	375	7	working	work	VERB
taxlaw-8979	375	8	paper	paper	NOUN
taxlaw-8979	375	9	no	no	INTJ
taxlaw-8979	375	10	.	.	PROPN
taxlaw-8979	375	11	119	119	NUM
taxlaw-8979	375	12	,	,	PUNCT
taxlaw-8979	375	13	2021	2021	NUM
taxlaw-8979	375	14	)	)	PUNCT
taxlaw-8979	375	15	(	(	PUNCT
taxlaw-8979	375	16	relying	rely	VERB
taxlaw-8979	375	17	on	on	ADP
taxlaw-8979	375	18	oecd	oecd	PROPN
taxlaw-8979	375	19	data	data	PROPN
taxlaw-8979	375	20	,	,	PUNCT
taxlaw-8979	375	21	estimating	estimate	VERB
taxlaw-8979	375	22	multinational	multinational	ADJ
taxlaw-8979	375	23	corporations	corporation	NOUN
taxlaw-8979	375	24	shifted	shift	VERB
taxlaw-8979	375	25	roughly	roughly	ADV
taxlaw-8979	375	26	$	$	SYM
taxlaw-8979	375	27	1	1	NUM
taxlaw-8979	375	28	trillion	trillion	NUM
taxlaw-8979	375	29	in	in	ADP
taxlaw-8979	375	30	profits	profit	NOUN
taxlaw-8979	375	31	to	to	PART
taxlaw-8979	375	32	avoid	avoid	VERB
taxlaw-8979	375	33	between	between	ADP
taxlaw-8979	375	34	$	$	SYM
taxlaw-8979	375	35	200	200	NUM
taxlaw-8979	375	36	and	and	CCONJ
taxlaw-8979	375	37	$	$	SYM
taxlaw-8979	375	38	300	300	NUM
taxlaw-8979	375	39	billion	billion	NUM
taxlaw-8979	375	40	in	in	ADP
taxlaw-8979	375	41	taxes	taxis	NOUN
taxlaw-8979	375	42	)	)	PUNCT
taxlaw-8979	375	43	.	.	PUNCT
taxlaw-8979	376	1	columbia	columbia	PROPN
taxlaw-8979	376	2	journal	journal	PROPN
taxlaw-8979	376	3	of	of	ADP
taxlaw-8979	376	4	tax	tax	NOUN
taxlaw-8979	376	5	law	law	NOUN
taxlaw-8979	377	1	[	[	X
taxlaw-8979	377	2	vol	vol	NOUN
taxlaw-8979	377	3	:	:	PUNCT
taxlaw-8979	377	4	13:45	13:45	NUM
taxlaw-8979	377	5	60	60	NUM
taxlaw-8979	377	6	havens.92	havens.92	NOUN
taxlaw-8979	377	7	these	these	DET
taxlaw-8979	377	8	governments	government	NOUN
taxlaw-8979	377	9	pursue	pursue	VERB
taxlaw-8979	377	10	national	national	ADJ
taxlaw-8979	377	11	interest	interest	NOUN
taxlaw-8979	377	12	objectives	objective	NOUN
taxlaw-8979	377	13	ostensibly	ostensibly	ADV
taxlaw-8979	377	14	to	to	PART
taxlaw-8979	377	15	support	support	VERB
taxlaw-8979	377	16	companies	company	NOUN
taxlaw-8979	377	17	in	in	ADP
taxlaw-8979	377	18	their	their	PRON
taxlaw-8979	377	19	efforts	effort	NOUN
taxlaw-8979	377	20	to	to	PART
taxlaw-8979	377	21	compete	compete	VERB
taxlaw-8979	377	22	in	in	ADP
taxlaw-8979	377	23	a	a	DET
taxlaw-8979	377	24	global	global	ADJ
taxlaw-8979	377	25	market	market	NOUN
taxlaw-8979	377	26	-	-	PUNCT
taxlaw-8979	377	27	place.93	place.93	NOUN
taxlaw-8979	377	28	particularly	particularly	ADV
taxlaw-8979	377	29	since	since	SCONJ
taxlaw-8979	377	30	the	the	DET
taxlaw-8979	377	31	1980s	1980	NOUN
taxlaw-8979	377	32	,	,	PUNCT
taxlaw-8979	377	33	governments	government	NOUN
taxlaw-8979	377	34	have	have	AUX
taxlaw-8979	377	35	been	be	AUX
taxlaw-8979	377	36	engaged	engage	VERB
taxlaw-8979	377	37	in	in	ADP
taxlaw-8979	377	38	a	a	DET
taxlaw-8979	377	39	“	"	PUNCT
taxlaw-8979	377	40	race	race	NOUN
taxlaw-8979	377	41	to	to	ADP
taxlaw-8979	377	42	the	the	DET
taxlaw-8979	377	43	bottom	bottom	NOUN
taxlaw-8979	377	44	”	"	PUNCT
taxlaw-8979	377	45	as	as	SCONJ
taxlaw-8979	377	46	they	they	PRON
taxlaw-8979	377	47	have	have	AUX
taxlaw-8979	377	48	generally	generally	ADV
taxlaw-8979	377	49	reduced	reduce	VERB
taxlaw-8979	377	50	corporate	corporate	ADJ
taxlaw-8979	377	51	income	income	NOUN
taxlaw-8979	377	52	tax	tax	NOUN
taxlaw-8979	377	53	rates	rate	NOUN
taxlaw-8979	377	54	and	and	CCONJ
taxlaw-8979	377	55	given	give	VERB
taxlaw-8979	377	56	other	other	ADJ
taxlaw-8979	377	57	tax	tax	NOUN
taxlaw-8979	377	58	breaks	break	NOUN
taxlaw-8979	377	59	to	to	ADP
taxlaw-8979	377	60	multinational	multinational	ADJ
taxlaw-8979	377	61	firms.94	firms.94	NOUN
taxlaw-8979	377	62	international	international	ADJ
taxlaw-8979	377	63	tax	tax	NOUN
taxlaw-8979	377	64	rules	rule	NOUN
taxlaw-8979	377	65	for	for	ADP
taxlaw-8979	377	66	corporations	corporation	NOUN
taxlaw-8979	377	67	encourage	encourage	VERB
taxlaw-8979	377	68	three	three	NUM
taxlaw-8979	377	69	main	main	ADJ
taxlaw-8979	377	70	income	income	NOUN
taxlaw-8979	377	71	inequality	inequality	NOUN
taxlaw-8979	377	72	outcomes.95	outcomes.95	NOUN
taxlaw-8979	377	73	first	first	ADV
taxlaw-8979	377	74	,	,	PUNCT
taxlaw-8979	377	75	the	the	DET
taxlaw-8979	377	76	race	race	NOUN
taxlaw-8979	377	77	to	to	ADP
taxlaw-8979	377	78	the	the	DET
taxlaw-8979	377	79	bottom	bottom	NOUN
taxlaw-8979	377	80	redistributes	redistribute	VERB
taxlaw-8979	377	81	government	government	NOUN
taxlaw-8979	377	82	tax	tax	NOUN
taxlaw-8979	377	83	burdens	burden	NOUN
taxlaw-8979	377	84	away	away	ADV
taxlaw-8979	377	85	from	from	ADP
taxlaw-8979	377	86	mobile	mobile	ADJ
taxlaw-8979	377	87	capital	capital	NOUN
taxlaw-8979	377	88	to	to	PART
taxlaw-8979	377	89	be	be	AUX
taxlaw-8979	377	90	focused	focus	VERB
taxlaw-8979	377	91	exponentially	exponentially	ADV
taxlaw-8979	377	92	more	more	ADV
taxlaw-8979	377	93	on	on	ADP
taxlaw-8979	377	94	immobile	immobile	ADJ
taxlaw-8979	377	95	workers	worker	NOUN
taxlaw-8979	377	96	,	,	PUNCT
taxlaw-8979	377	97	leading	lead	VERB
taxlaw-8979	377	98	to	to	ADP
taxlaw-8979	377	99	overall	overall	ADV
taxlaw-8979	377	100	less	less	ADJ
taxlaw-8979	377	101	after	after	ADP
taxlaw-8979	377	102	-	-	PUNCT
taxlaw-8979	377	103	tax	tax	NOUN
taxlaw-8979	377	104	income	income	NOUN
taxlaw-8979	377	105	for	for	ADP
taxlaw-8979	377	106	laborers	laborer	NOUN
taxlaw-8979	377	107	.	.	PUNCT
taxlaw-8979	378	1	second	second	ADJ
taxlaw-8979	378	2	,	,	PUNCT
taxlaw-8979	378	3	the	the	DET
taxlaw-8979	378	4	reduced	reduced	ADJ
taxlaw-8979	378	5	taxation	taxation	NOUN
taxlaw-8979	378	6	on	on	ADP
taxlaw-8979	378	7	multinational	multinational	ADJ
taxlaw-8979	378	8	firms	firm	NOUN
taxlaw-8979	378	9	enhances	enhance	VERB
taxlaw-8979	378	10	their	their	PRON
taxlaw-8979	378	11	after	after	ADP
taxlaw-8979	378	12	-	-	PUNCT
taxlaw-8979	378	13	tax	tax	NOUN
taxlaw-8979	378	14	profits	profit	NOUN
taxlaw-8979	378	15	,	,	PUNCT
taxlaw-8979	378	16	leading	lead	VERB
taxlaw-8979	378	17	to	to	ADP
taxlaw-8979	378	18	a	a	DET
taxlaw-8979	378	19	greater	great	ADJ
taxlaw-8979	378	20	return	return	NOUN
taxlaw-8979	378	21	for	for	ADP
taxlaw-8979	378	22	shareholders	shareholder	NOUN
taxlaw-8979	378	23	(	(	PUNCT
taxlaw-8979	378	24	that	that	PRON
taxlaw-8979	378	25	is	be	AUX
taxlaw-8979	378	26	,	,	PUNCT
taxlaw-8979	378	27	investors	investor	NOUN
taxlaw-8979	378	28	or	or	CCONJ
taxlaw-8979	378	29	capital	capital	NOUN
taxlaw-8979	378	30	owners).96	owners).96	PROPN
taxlaw-8979	378	31	because	because	SCONJ
taxlaw-8979	378	32	capital	capital	NOUN
taxlaw-8979	378	33	owners	owner	NOUN
taxlaw-8979	378	34	tend	tend	VERB
taxlaw-8979	378	35	to	to	PART
taxlaw-8979	378	36	have	have	VERB
taxlaw-8979	378	37	higher	high	ADJ
taxlaw-8979	378	38	incomes	income	NOUN
taxlaw-8979	378	39	,	,	PUNCT
taxlaw-8979	378	40	the	the	DET
taxlaw-8979	378	41	use	use	NOUN
taxlaw-8979	378	42	of	of	ADP
taxlaw-8979	378	43	tax	tax	NOUN
taxlaw-8979	378	44	havens	haven	NOUN
taxlaw-8979	378	45	enhances	enhance	VERB
taxlaw-8979	378	46	the	the	DET
taxlaw-8979	378	47	income	income	NOUN
taxlaw-8979	378	48	and	and	CCONJ
taxlaw-8979	378	49	wealth	wealth	NOUN
taxlaw-8979	378	50	of	of	ADP
taxlaw-8979	378	51	these	these	DET
taxlaw-8979	378	52	high	high	ADJ
taxlaw-8979	378	53	incomes	income	NOUN
taxlaw-8979	378	54	while	while	SCONJ
taxlaw-8979	378	55	lowand	lowand	ADJ
taxlaw-8979	378	56	middle	middle	ADJ
taxlaw-8979	378	57	-	-	PUNCT
taxlaw-8979	378	58	income	income	NOUN
taxlaw-8979	378	59	taxpayers	taxpayer	NOUN
taxlaw-8979	378	60	generally	generally	ADV
taxlaw-8979	378	61	can	can	AUX
taxlaw-8979	378	62	not	not	PART
taxlaw-8979	378	63	avail	avail	VERB
taxlaw-8979	378	64	themselves	themselves	PRON
taxlaw-8979	378	65	of	of	ADP
taxlaw-8979	378	66	such	such	ADJ
taxlaw-8979	378	67	benefits.97	benefits.97	NOUN
taxlaw-8979	378	68	third	third	ADJ
taxlaw-8979	378	69	,	,	PUNCT
taxlaw-8979	378	70	the	the	DET
taxlaw-8979	378	71	inability	inability	NOUN
taxlaw-8979	378	72	to	to	PART
taxlaw-8979	378	73	tax	tax	VERB
taxlaw-8979	378	74	multinational	multinational	ADJ
taxlaw-8979	378	75	firms	firm	NOUN
taxlaw-8979	378	76	effectively	effectively	ADV
taxlaw-8979	378	77	leads	lead	VERB
taxlaw-8979	378	78	to	to	ADP
taxlaw-8979	378	79	revenue	revenue	NOUN
taxlaw-8979	378	80	losses	loss	NOUN
taxlaw-8979	378	81	and	and	CCONJ
taxlaw-8979	378	82	a	a	DET
taxlaw-8979	378	83	corresponding	corresponding	ADJ
taxlaw-8979	378	84	reduction	reduction	NOUN
taxlaw-8979	378	85	in	in	ADP
taxlaw-8979	378	86	government	government	NOUN
taxlaw-8979	378	87	services	service	NOUN
taxlaw-8979	378	88	which	which	PRON
taxlaw-8979	378	89	harms	harm	VERB
taxlaw-8979	378	90	middleand	middleand	PRON
taxlaw-8979	378	91	low	low	ADJ
taxlaw-8979	378	92	-	-	PUNCT
taxlaw-8979	378	93	income	income	NOUN
taxlaw-8979	378	94	earners	earner	NOUN
taxlaw-8979	378	95	the	the	DET
taxlaw-8979	378	96	most	most	ADJ
taxlaw-8979	378	97	because	because	SCONJ
taxlaw-8979	378	98	they	they	PRON
taxlaw-8979	378	99	lose	lose	VERB
taxlaw-8979	378	100	out	out	ADP
taxlaw-8979	378	101	on	on	ADP
taxlaw-8979	378	102	government	government	NOUN
taxlaw-8979	378	103	services	service	NOUN
taxlaw-8979	378	104	they	they	PRON
taxlaw-8979	378	105	would	would	AUX
taxlaw-8979	378	106	otherwise	otherwise	ADV
taxlaw-8979	378	107	enjoy	enjoy	VERB
taxlaw-8979	378	108	.	.	PUNCT
taxlaw-8979	379	1	governments	government	NOUN
taxlaw-8979	379	2	were	be	AUX
taxlaw-8979	379	3	generally	generally	ADV
taxlaw-8979	379	4	content	content	ADJ
taxlaw-8979	379	5	to	to	PART
taxlaw-8979	379	6	let	let	VERB
taxlaw-8979	379	7	this	this	DET
taxlaw-8979	379	8	course	course	NOUN
taxlaw-8979	379	9	of	of	ADP
taxlaw-8979	379	10	events	event	NOUN
taxlaw-8979	379	11	continue	continue	VERB
taxlaw-8979	379	12	until	until	ADP
taxlaw-8979	379	13	the	the	DET
taxlaw-8979	379	14	global	global	ADJ
taxlaw-8979	379	15	financial	financial	ADJ
taxlaw-8979	379	16	crisis	crisis	NOUN
taxlaw-8979	379	17	of	of	ADP
taxlaw-8979	379	18	2008	2008	NUM
taxlaw-8979	379	19	that	that	PRON
taxlaw-8979	379	20	left	leave	VERB
taxlaw-8979	379	21	many	many	ADJ
taxlaw-8979	379	22	governments	government	NOUN
taxlaw-8979	379	23	in	in	ADP
taxlaw-8979	379	24	greater	great	ADJ
taxlaw-8979	379	25	need	need	NOUN
taxlaw-8979	379	26	for	for	ADP
taxlaw-8979	379	27	tax	tax	NOUN
taxlaw-8979	379	28	revenues	revenue	NOUN
taxlaw-8979	379	29	from	from	ADP
taxlaw-8979	379	30	any	any	DET
taxlaw-8979	379	31	possible	possible	ADJ
taxlaw-8979	379	32	sources	source	NOUN
taxlaw-8979	379	33	.	.	PUNCT
taxlaw-8979	380	1	in	in	ADP
taxlaw-8979	380	2	2013	2013	NUM
taxlaw-8979	380	3	,	,	PUNCT
taxlaw-8979	380	4	the	the	DET
taxlaw-8979	380	5	oecd	oecd	PROPN
taxlaw-8979	380	6	and	and	CCONJ
taxlaw-8979	380	7	the	the	DET
taxlaw-8979	380	8	g-20	g-20	NOUN
taxlaw-8979	380	9	began	begin	VERB
taxlaw-8979	380	10	the	the	DET
taxlaw-8979	380	11	most	most	ADV
taxlaw-8979	380	12	ambitious	ambitious	ADJ
taxlaw-8979	380	13	international	international	ADJ
taxlaw-8979	380	14	tax	tax	NOUN
taxlaw-8979	380	15	reform	reform	NOUN
taxlaw-8979	380	16	effort	effort	NOUN
taxlaw-8979	380	17	in	in	ADP
taxlaw-8979	380	18	history	history	NOUN
taxlaw-8979	380	19	called	call	VERB
taxlaw-8979	380	20	base	base	NOUN
taxlaw-8979	380	21	erosion	erosion	NOUN
taxlaw-8979	380	22	and	and	CCONJ
taxlaw-8979	380	23	profit	profit	NOUN
taxlaw-8979	380	24	shifting	shift	VERB
taxlaw-8979	380	25	(	(	PUNCT
taxlaw-8979	380	26	“	"	PUNCT
taxlaw-8979	380	27	beps”).98	beps”).98	X
taxlaw-8979	380	28	apart	apart	ADV
taxlaw-8979	380	29	from	from	ADP
taxlaw-8979	380	30	some	some	DET
taxlaw-8979	380	31	important	important	ADJ
taxlaw-8979	380	32	administrative	administrative	ADJ
taxlaw-8979	380	33	agreements	agreement	NOUN
taxlaw-8979	380	34	like	like	ADP
taxlaw-8979	380	35	country	country	NOUN
taxlaw-8979	380	36	-	-	PUNCT
taxlaw-8979	380	37	by	by	ADP
taxlaw-8979	380	38	-	-	PUNCT
taxlaw-8979	380	39	country	country	NOUN
taxlaw-8979	380	40	reporting	reporting	NOUN
taxlaw-8979	380	41	(	(	PUNCT
taxlaw-8979	380	42	“	"	PUNCT
taxlaw-8979	380	43	cbcr	cbcr	NOUN
taxlaw-8979	380	44	”	"	PUNCT
taxlaw-8979	380	45	)	)	PUNCT
taxlaw-8979	380	46	(	(	PUNCT
taxlaw-8979	380	47	discussed	discuss	VERB
taxlaw-8979	380	48	in	in	ADP
taxlaw-8979	380	49	part	part	NOUN
taxlaw-8979	380	50	iii.a	iii.a	NUM
taxlaw-8979	380	51	)	)	PUNCT
taxlaw-8979	380	52	and	and	CCONJ
taxlaw-8979	380	53	a	a	DET
taxlaw-8979	380	54	global	global	ADJ
taxlaw-8979	380	55	agreement	agreement	NOUN
taxlaw-8979	380	56	on	on	ADP
taxlaw-8979	380	57	minimum	minimum	ADJ
taxlaw-8979	380	58	corporate	corporate	ADJ
taxlaw-8979	380	59	income	income	NOUN
taxlaw-8979	380	60	tax	tax	NOUN
taxlaw-8979	380	61	rates	rate	NOUN
taxlaw-8979	380	62	(	(	PUNCT
taxlaw-8979	380	63	discussed	discuss	VERB
taxlaw-8979	380	64	in	in	ADP
taxlaw-8979	380	65	part	part	NOUN
taxlaw-8979	380	66	iii.b	iii.b	X
taxlaw-8979	380	67	)	)	PUNCT
taxlaw-8979	380	68	,	,	PUNCT
taxlaw-8979	380	69	the	the	DET
taxlaw-8979	380	70	beps	beps	NOUN
taxlaw-8979	380	71	reforms	reform	NOUN
taxlaw-8979	380	72	have	have	AUX
taxlaw-8979	380	73	resulted	result	VERB
taxlaw-8979	380	74	in	in	ADP
taxlaw-8979	380	75	modest	modest	ADJ
taxlaw-8979	380	76	changes	change	NOUN
taxlaw-8979	380	77	to	to	ADP
taxlaw-8979	380	78	the	the	DET
taxlaw-8979	380	79	system	system	NOUN
taxlaw-8979	380	80	while	while	SCONJ
taxlaw-8979	380	81	leaving	leave	VERB
taxlaw-8979	380	82	most	most	ADJ
taxlaw-8979	380	83	of	of	ADP
taxlaw-8979	380	84	its	its	PRON
taxlaw-8979	380	85	elements	element	NOUN
taxlaw-8979	380	86	untouched.99	untouched.99	VERB
taxlaw-8979	380	87	92	92	NUM
taxlaw-8979	380	88	while	while	SCONJ
taxlaw-8979	380	89	this	this	DET
taxlaw-8979	380	90	article	article	NOUN
taxlaw-8979	380	91	focuses	focus	VERB
taxlaw-8979	380	92	on	on	ADP
taxlaw-8979	380	93	income	income	NOUN
taxlaw-8979	380	94	inequality	inequality	NOUN
taxlaw-8979	380	95	,	,	PUNCT
taxlaw-8979	380	96	international	international	ADJ
taxlaw-8979	380	97	tax	tax	NOUN
taxlaw-8979	380	98	can	can	AUX
taxlaw-8979	380	99	promote	promote	VERB
taxlaw-8979	380	100	other	other	ADJ
taxlaw-8979	380	101	forms	form	NOUN
taxlaw-8979	380	102	of	of	ADP
taxlaw-8979	380	103	inequality	inequality	NOUN
taxlaw-8979	380	104	,	,	PUNCT
taxlaw-8979	380	105	such	such	ADJ
taxlaw-8979	380	106	as	as	ADP
taxlaw-8979	380	107	gendered	gendere	VERB
taxlaw-8979	380	108	outcomes	outcome	NOUN
taxlaw-8979	380	109	.	.	PUNCT
taxlaw-8979	381	1	see	see	VERB
taxlaw-8979	381	2	,	,	PUNCT
taxlaw-8979	381	3	e.g.	e.g.	ADV
taxlaw-8979	381	4	,	,	PUNCT
taxlaw-8979	381	5	kathleen	kathleen	PROPN
taxlaw-8979	381	6	lahey	lahey	PROPN
taxlaw-8979	381	7	,	,	PUNCT
taxlaw-8979	381	8	missing	miss	VERB
taxlaw-8979	381	9	women	woman	NOUN
taxlaw-8979	381	10	:	:	PUNCT
taxlaw-8979	381	11	gender	gender	NOUN
taxlaw-8979	381	12	-	-	PUNCT
taxlaw-8979	381	13	impact	impact	NOUN
taxlaw-8979	381	14	analysis	analysis	NOUN
taxlaw-8979	381	15	and	and	CCONJ
taxlaw-8979	381	16	international	international	ADJ
taxlaw-8979	381	17	taxation	taxation	NOUN
taxlaw-8979	381	18	,	,	PUNCT
taxlaw-8979	381	19	in	in	ADP
taxlaw-8979	381	20	globalization	globalization	NOUN
taxlaw-8979	381	21	and	and	CCONJ
taxlaw-8979	381	22	its	its	PRON
taxlaw-8979	381	23	tax	tax	NOUN
taxlaw-8979	381	24	discontents	discontent	NOUN
taxlaw-8979	381	25	:	:	PUNCT
taxlaw-8979	381	26	tax	tax	NOUN
taxlaw-8979	381	27	policy	policy	NOUN
taxlaw-8979	381	28	and	and	CCONJ
taxlaw-8979	381	29	international	international	ADJ
taxlaw-8979	381	30	investments	investment	NOUN
taxlaw-8979	381	31	153	153	NUM
taxlaw-8979	381	32	,	,	PUNCT
taxlaw-8979	381	33	163	163	NUM
taxlaw-8979	381	34	(	(	PUNCT
taxlaw-8979	381	35	arthur	arthur	PROPN
taxlaw-8979	381	36	cockfield	cockfield	PROPN
taxlaw-8979	381	37	ed	ed	NOUN
taxlaw-8979	381	38	.	.	PROPN
taxlaw-8979	381	39	,	,	PUNCT
taxlaw-8979	381	40	2010	2010	NUM
taxlaw-8979	381	41	)	)	PUNCT
taxlaw-8979	381	42	(	(	PUNCT
taxlaw-8979	381	43	discussing	discuss	VERB
taxlaw-8979	381	44	how	how	SCONJ
taxlaw-8979	381	45	tax	tax	NOUN
taxlaw-8979	381	46	-	-	PUNCT
taxlaw-8979	381	47	haven	haven	NOUN
taxlaw-8979	381	48	based	base	VERB
taxlaw-8979	381	49	tax	tax	NOUN
taxlaw-8979	381	50	incentives	incentive	NOUN
taxlaw-8979	381	51	for	for	ADP
taxlaw-8979	381	52	multinational	multinational	ADJ
taxlaw-8979	381	53	corporations	corporation	NOUN
taxlaw-8979	381	54	lead	lead	VERB
taxlaw-8979	381	55	to	to	ADP
taxlaw-8979	381	56	revenue	revenue	NOUN
taxlaw-8979	381	57	losses	loss	NOUN
taxlaw-8979	381	58	that	that	PRON
taxlaw-8979	381	59	disproportionately	disproportionately	ADV
taxlaw-8979	381	60	harm	harm	VERB
taxlaw-8979	381	61	females	female	NOUN
taxlaw-8979	381	62	)	)	PUNCT
taxlaw-8979	381	63	.	.	PUNCT
taxlaw-8979	382	1	93	93	NUM
taxlaw-8979	382	2	critics	critic	NOUN
taxlaw-8979	382	3	of	of	ADP
taxlaw-8979	382	4	this	this	DET
taxlaw-8979	382	5	view	view	NOUN
taxlaw-8979	382	6	maintain	maintain	VERB
taxlaw-8979	382	7	that	that	SCONJ
taxlaw-8979	382	8	the	the	DET
taxlaw-8979	382	9	use	use	NOUN
taxlaw-8979	382	10	of	of	ADP
taxlaw-8979	382	11	the	the	DET
taxlaw-8979	382	12	“	"	PUNCT
taxlaw-8979	382	13	competitiveness	competitiveness	NOUN
taxlaw-8979	382	14	”	"	PUNCT
taxlaw-8979	382	15	concept	concept	NOUN
taxlaw-8979	382	16	is	be	AUX
taxlaw-8979	382	17	not	not	PART
taxlaw-8979	382	18	grounded	ground	VERB
taxlaw-8979	382	19	in	in	ADP
taxlaw-8979	382	20	any	any	DET
taxlaw-8979	382	21	substantive	substantive	ADJ
taxlaw-8979	382	22	tax	tax	NOUN
taxlaw-8979	382	23	policy	policy	NOUN
taxlaw-8979	382	24	and	and	CCONJ
taxlaw-8979	382	25	should	should	AUX
taxlaw-8979	382	26	not	not	PART
taxlaw-8979	382	27	therefore	therefore	ADV
taxlaw-8979	382	28	be	be	AUX
taxlaw-8979	382	29	used	use	VERB
taxlaw-8979	382	30	as	as	ADP
taxlaw-8979	382	31	a	a	DET
taxlaw-8979	382	32	guiding	guide	VERB
taxlaw-8979	382	33	principle	principle	NOUN
taxlaw-8979	382	34	to	to	PART
taxlaw-8979	382	35	develop	develop	VERB
taxlaw-8979	382	36	international	international	ADJ
taxlaw-8979	382	37	tax	tax	NOUN
taxlaw-8979	382	38	policy	policy	NOUN
taxlaw-8979	382	39	.	.	PUNCT
taxlaw-8979	383	1	paul	paul	PROPN
taxlaw-8979	383	2	r.	r.	PROPN
taxlaw-8979	383	3	mcdaniel	mcdaniel	PROPN
taxlaw-8979	383	4	,	,	PUNCT
taxlaw-8979	383	5	territorial	territorial	ADJ
taxlaw-8979	383	6	vs	vs	ADP
taxlaw-8979	383	7	worldwide	worldwide	ADJ
taxlaw-8979	383	8	international	international	ADJ
taxlaw-8979	383	9	tax	tax	NOUN
taxlaw-8979	383	10	systems	system	NOUN
taxlaw-8979	383	11	:	:	PUNCT
taxlaw-8979	383	12	which	which	PRON
taxlaw-8979	383	13	is	be	AUX
taxlaw-8979	383	14	better	well	ADJ
taxlaw-8979	383	15	for	for	ADP
taxlaw-8979	383	16	the	the	DET
taxlaw-8979	383	17	u.s	u.s	PROPN
taxlaw-8979	383	18	.	.	PROPN
taxlaw-8979	383	19	?	?	PUNCT
taxlaw-8979	383	20	,	,	PUNCT
taxlaw-8979	383	21	8	8	NUM
taxlaw-8979	383	22	fla	fla	NOUN
taxlaw-8979	383	23	.	.	PUNCT
taxlaw-8979	384	1	tax	tax	PROPN
taxlaw-8979	384	2	rev	rev	PROPN
taxlaw-8979	384	3	.	.	PROPN
taxlaw-8979	384	4	283	283	NUM
taxlaw-8979	384	5	,	,	PUNCT
taxlaw-8979	384	6	301	301	NUM
taxlaw-8979	384	7	(	(	PUNCT
taxlaw-8979	384	8	2007	2007	NUM
taxlaw-8979	384	9	)	)	PUNCT
taxlaw-8979	384	10	94	94	NUM
taxlaw-8979	384	11	see	see	VERB
taxlaw-8979	384	12	r.	r.	PROPN
taxlaw-8979	384	13	altshuler	altshuler	PROPN
taxlaw-8979	384	14	and	and	CCONJ
taxlaw-8979	384	15	h.	h.	PROPN
taxlaw-8979	384	16	grubert	grubert	PROPN
taxlaw-8979	384	17	,	,	PUNCT
taxlaw-8979	384	18	the	the	DET
taxlaw-8979	384	19	three	three	NUM
taxlaw-8979	384	20	parties	party	NOUN
taxlaw-8979	384	21	in	in	ADP
taxlaw-8979	384	22	the	the	DET
taxlaw-8979	384	23	race	race	NOUN
taxlaw-8979	384	24	to	to	ADP
taxlaw-8979	384	25	the	the	DET
taxlaw-8979	384	26	bottom	bottom	NOUN
taxlaw-8979	384	27	:	:	PUNCT
taxlaw-8979	384	28	host	host	NOUN
taxlaw-8979	384	29	governments	government	NOUN
taxlaw-8979	384	30	,	,	PUNCT
taxlaw-8979	384	31	home	home	NOUN
taxlaw-8979	384	32	governments	government	NOUN
taxlaw-8979	384	33	and	and	CCONJ
taxlaw-8979	384	34	multinational	multinational	ADJ
taxlaw-8979	384	35	companies	company	NOUN
taxlaw-8979	384	36	,	,	PUNCT
taxlaw-8979	384	37	7	7	NUM
taxlaw-8979	384	38	fla	fla	NOUN
taxlaw-8979	384	39	.	.	PUNCT
taxlaw-8979	385	1	tax	tax	PROPN
taxlaw-8979	385	2	rev	rev	PROPN
taxlaw-8979	385	3	.	.	PROPN
taxlaw-8979	385	4	153	153	NUM
taxlaw-8979	385	5	(	(	PUNCT
taxlaw-8979	385	6	2005	2005	NUM
taxlaw-8979	385	7	)	)	PUNCT
taxlaw-8979	385	8	.	.	PUNCT
taxlaw-8979	386	1	95	95	NUM
taxlaw-8979	386	2	see	see	VERB
taxlaw-8979	386	3	arthur	arthur	PROPN
taxlaw-8979	386	4	j.	j.	PROPN
taxlaw-8979	386	5	cockfield	cockfield	PROPN
taxlaw-8979	386	6	,	,	PUNCT
taxlaw-8979	386	7	purism	purism	NOUN
taxlaw-8979	386	8	and	and	CCONJ
taxlaw-8979	386	9	contextualism	contextualism	NOUN
taxlaw-8979	386	10	with	with	ADP
taxlaw-8979	386	11	international	international	ADJ
taxlaw-8979	386	12	tax	tax	NOUN
taxlaw-8979	386	13	law	law	NOUN
taxlaw-8979	386	14	analysis	analysis	NOUN
taxlaw-8979	386	15	:	:	PUNCT
taxlaw-8979	386	16	how	how	SCONJ
taxlaw-8979	386	17	traditional	traditional	ADJ
taxlaw-8979	386	18	analysis	analysis	NOUN
taxlaw-8979	386	19	fails	fail	VERB
taxlaw-8979	386	20	developing	develop	VERB
taxlaw-8979	386	21	countries	country	NOUN
taxlaw-8979	386	22	,	,	PUNCT
taxlaw-8979	386	23	ejournal	ejournal	ADJ
taxlaw-8979	386	24	tax	tax	NOUN
taxlaw-8979	386	25	rsch	rsch	NOUN
taxlaw-8979	386	26	.	.	PUNCT
taxlaw-8979	387	1	199	199	NUM
taxlaw-8979	387	2	,	,	PUNCT
taxlaw-8979	387	3	206	206	NUM
taxlaw-8979	387	4	-	-	SYM
taxlaw-8979	387	5	13	13	NUM
taxlaw-8979	387	6	(	(	PUNCT
taxlaw-8979	387	7	2007	2007	NUM
taxlaw-8979	387	8	)	)	PUNCT
taxlaw-8979	387	9	.	.	PUNCT
taxlaw-8979	388	1	96	96	NUM
taxlaw-8979	388	2	see	see	VERB
taxlaw-8979	388	3	peter	peter	PROPN
taxlaw-8979	388	4	diestch	diestch	PROPN
taxlaw-8979	388	5	,	,	PUNCT
taxlaw-8979	388	6	catching	catch	VERB
taxlaw-8979	388	7	capital	capital	NOUN
taxlaw-8979	388	8	:	:	PUNCT
taxlaw-8979	388	9	the	the	DET
taxlaw-8979	388	10	ethics	ethic	NOUN
taxlaw-8979	388	11	of	of	ADP
taxlaw-8979	388	12	tax	tax	NOUN
taxlaw-8979	388	13	competition	competition	NOUN
taxlaw-8979	388	14	(	(	PUNCT
taxlaw-8979	388	15	2015	2015	NUM
taxlaw-8979	388	16	)	)	PUNCT
taxlaw-8979	388	17	(	(	PUNCT
taxlaw-8979	388	18	discussing	discuss	VERB
taxlaw-8979	388	19	how	how	SCONJ
taxlaw-8979	388	20	tax	tax	NOUN
taxlaw-8979	388	21	competition	competition	NOUN
taxlaw-8979	388	22	worsens	worsen	VERB
taxlaw-8979	388	23	income	income	NOUN
taxlaw-8979	388	24	and	and	CCONJ
taxlaw-8979	388	25	wealth	wealth	NOUN
taxlaw-8979	388	26	inequality	inequality	NOUN
taxlaw-8979	388	27	and	and	CCONJ
taxlaw-8979	388	28	undermines	undermine	VERB
taxlaw-8979	388	29	a	a	DET
taxlaw-8979	388	30	country	country	NOUN
taxlaw-8979	388	31	’s	’s	PART
taxlaw-8979	388	32	fiscal	fiscal	ADJ
taxlaw-8979	388	33	autonomy	autonomy	NOUN
taxlaw-8979	388	34	)	)	PUNCT
taxlaw-8979	388	35	.	.	PUNCT
taxlaw-8979	389	1	who	who	PRON
taxlaw-8979	389	2	should	should	AUX
taxlaw-8979	389	3	bear	bear	VERB
taxlaw-8979	389	4	the	the	DET
taxlaw-8979	389	5	burden	burden	NOUN
taxlaw-8979	389	6	of	of	ADP
taxlaw-8979	389	7	corporate	corporate	ADJ
taxlaw-8979	389	8	tax	tax	NOUN
taxlaw-8979	389	9	remains	remain	VERB
taxlaw-8979	389	10	academically	academically	ADV
taxlaw-8979	389	11	contentious	contentious	ADJ
taxlaw-8979	389	12	as	as	SCONJ
taxlaw-8979	389	13	the	the	DET
taxlaw-8979	389	14	tax	tax	NOUN
taxlaw-8979	389	15	burden	burden	NOUN
taxlaw-8979	389	16	may	may	AUX
taxlaw-8979	389	17	be	be	AUX
taxlaw-8979	389	18	imposed	impose	VERB
taxlaw-8979	389	19	on	on	ADP
taxlaw-8979	389	20	shareholders	shareholder	NOUN
taxlaw-8979	389	21	,	,	PUNCT
taxlaw-8979	389	22	workers	worker	NOUN
taxlaw-8979	389	23	,	,	PUNCT
taxlaw-8979	389	24	or	or	CCONJ
taxlaw-8979	389	25	other	other	ADJ
taxlaw-8979	389	26	stakeholders	stakeholder	NOUN
taxlaw-8979	389	27	of	of	ADP
taxlaw-8979	389	28	the	the	DET
taxlaw-8979	389	29	firm	firm	NOUN
taxlaw-8979	389	30	.	.	PUNCT
taxlaw-8979	390	1	see	see	VERB
taxlaw-8979	390	2	li	li	PROPN
taxlaw-8979	390	3	liu	liu	PROPN
taxlaw-8979	390	4	and	and	CCONJ
taxlaw-8979	390	5	rosanne	rosanne	PROPN
taxlaw-8979	390	6	altshuler	altshuler	NOUN
taxlaw-8979	390	7	,	,	PUNCT
taxlaw-8979	390	8	measuring	measure	VERB
taxlaw-8979	390	9	the	the	DET
taxlaw-8979	390	10	burden	burden	NOUN
taxlaw-8979	390	11	of	of	ADP
taxlaw-8979	390	12	the	the	DET
taxlaw-8979	390	13	corporate	corporate	ADJ
taxlaw-8979	390	14	income	income	NOUN
taxlaw-8979	390	15	tax	tax	NOUN
taxlaw-8979	390	16	under	under	ADP
taxlaw-8979	390	17	imperfect	imperfect	ADJ
taxlaw-8979	390	18	competition	competition	NOUN
taxlaw-8979	390	19	,	,	PUNCT
taxlaw-8979	390	20	66(1	66(1	NOUN
taxlaw-8979	390	21	)	)	PUNCT
taxlaw-8979	390	22	nat’l	nat’l	NOUN
taxlaw-8979	390	23	tax	tax	NOUN
taxlaw-8979	390	24	j.	j.	PROPN
taxlaw-8979	390	25	215	215	NUM
taxlaw-8979	390	26	(	(	PUNCT
taxlaw-8979	390	27	2013	2013	NUM
taxlaw-8979	390	28	)	)	PUNCT
taxlaw-8979	390	29	.	.	PUNCT
taxlaw-8979	391	1	97	97	NUM
taxlaw-8979	391	2	see	see	VERB
taxlaw-8979	391	3	thomas	thomas	PROPN
taxlaw-8979	391	4	r	r	PROPN
taxlaw-8979	391	5	tørsløv	tørsløv	NOUN
taxlaw-8979	391	6	,	,	PUNCT
taxlaw-8979	391	7	ludvig	ludvig	PROPN
taxlaw-8979	391	8	s	s	PROPN
taxlaw-8979	391	9	wier	wier	PROPN
taxlaw-8979	391	10	&	&	CCONJ
taxlaw-8979	391	11	gabriel	gabriel	PROPN
taxlaw-8979	391	12	zucman	zucman	PROPN
taxlaw-8979	391	13	,	,	PUNCT
taxlaw-8979	391	14	the	the	DET
taxlaw-8979	391	15	missing	miss	VERB
taxlaw-8979	391	16	profits	profit	NOUN
taxlaw-8979	391	17	of	of	ADP
taxlaw-8979	391	18	nations	nation	NOUN
taxlaw-8979	391	19	(	(	PUNCT
taxlaw-8979	391	20	nat’l	nat’l	PROPN
taxlaw-8979	391	21	bur	bur	PROPN
taxlaw-8979	391	22	.	.	PROPN
taxlaw-8979	391	23	of	of	ADP
taxlaw-8979	391	24	econ	econ	PROPN
taxlaw-8979	391	25	.	.	PUNCT
taxlaw-8979	392	1	rsch	rsch	PROPN
taxlaw-8979	392	2	.	.	PUNCT
taxlaw-8979	393	1	working	working	NOUN
taxlaw-8979	393	2	paper	paper	PROPN
taxlaw-8979	393	3	no	no	INTJ
taxlaw-8979	393	4	.	.	PROPN
taxlaw-8979	394	1	24701	24701	NUM
taxlaw-8979	394	2	,	,	PUNCT
taxlaw-8979	394	3	2020	2020	NUM
taxlaw-8979	394	4	)	)	PUNCT
taxlaw-8979	395	1	(	(	PUNCT
taxlaw-8979	395	2	discussing	discuss	VERB
taxlaw-8979	395	3	how	how	SCONJ
taxlaw-8979	395	4	multinational	multinational	ADJ
taxlaw-8979	395	5	firms	firm	NOUN
taxlaw-8979	395	6	use	use	VERB
taxlaw-8979	395	7	tax	tax	NOUN
taxlaw-8979	395	8	havens	haven	NOUN
taxlaw-8979	395	9	to	to	PART
taxlaw-8979	395	10	shift	shift	VERB
taxlaw-8979	395	11	profits	profit	NOUN
taxlaw-8979	395	12	out	out	ADP
taxlaw-8979	395	13	of	of	ADP
taxlaw-8979	395	14	high	high	ADJ
taxlaw-8979	395	15	tax	tax	NOUN
taxlaw-8979	395	16	countries	country	NOUN
taxlaw-8979	395	17	to	to	PART
taxlaw-8979	395	18	benefit	benefit	VERB
taxlaw-8979	395	19	the	the	DET
taxlaw-8979	395	20	investor	investor	NOUN
taxlaw-8979	395	21	class	class	NOUN
taxlaw-8979	395	22	)	)	PUNCT
taxlaw-8979	395	23	.	.	PUNCT
taxlaw-8979	396	1	98	98	NUM
taxlaw-8979	396	2	see	see	VERB
taxlaw-8979	396	3	oecd	oecd	PROPN
taxlaw-8979	396	4	,	,	PUNCT
taxlaw-8979	396	5	beps	bep	NOUN
taxlaw-8979	396	6	project	project	NOUN
taxlaw-8979	396	7	(	(	PUNCT
taxlaw-8979	396	8	2013	2013	NUM
taxlaw-8979	396	9	)	)	PUNCT
taxlaw-8979	396	10	;	;	PUNCT
taxlaw-8979	396	11	see	see	VERB
taxlaw-8979	396	12	also	also	ADV
taxlaw-8979	396	13	rifat	rifat	PROPN
taxlaw-8979	396	14	azam	azam	PROPN
taxlaw-8979	396	15	,	,	PUNCT
taxlaw-8979	396	16	ruling	rule	VERB
taxlaw-8979	396	17	the	the	DET
taxlaw-8979	396	18	world	world	NOUN
taxlaw-8979	396	19	:	:	PUNCT
taxlaw-8979	396	20	generating	generate	VERB
taxlaw-8979	396	21	international	international	ADJ
taxlaw-8979	396	22	tax	tax	NOUN
taxlaw-8979	396	23	norms	norm	NOUN
taxlaw-8979	396	24	in	in	ADP
taxlaw-8979	396	25	the	the	DET
taxlaw-8979	396	26	era	era	NOUN
taxlaw-8979	396	27	of	of	ADP
taxlaw-8979	396	28	globalization	globalization	NOUN
taxlaw-8979	396	29	and	and	CCONJ
taxlaw-8979	396	30	beps	bep	NOUN
taxlaw-8979	396	31	,	,	PUNCT
taxlaw-8979	396	32	50	50	NUM
taxlaw-8979	396	33	suffolk	suffolk	PROPN
taxlaw-8979	396	34	u.	u.	PROPN
taxlaw-8979	396	35	l.	l.	PROPN
taxlaw-8979	396	36	rev	rev	PROPN
taxlaw-8979	396	37	.	.	PROPN
taxlaw-8979	396	38	517	517	NUM
taxlaw-8979	396	39	(	(	PUNCT
taxlaw-8979	396	40	2017	2017	NUM
taxlaw-8979	396	41	)	)	PUNCT
taxlaw-8979	396	42	.	.	PUNCT
taxlaw-8979	397	1	99	99	NUM
taxlaw-8979	397	2	see	see	VERB
taxlaw-8979	397	3	arthur	arthur	PROPN
taxlaw-8979	397	4	j.	j.	PROPN
taxlaw-8979	397	5	cockfield	cockfield	PROPN
taxlaw-8979	397	6	,	,	PUNCT
taxlaw-8979	397	7	the	the	DET
taxlaw-8979	397	8	limits	limit	NOUN
taxlaw-8979	397	9	of	of	ADP
taxlaw-8979	397	10	the	the	DET
taxlaw-8979	397	11	international	international	ADJ
taxlaw-8979	397	12	tax	tax	NOUN
taxlaw-8979	397	13	regime	regime	NOUN
taxlaw-8979	397	14	as	as	ADP
taxlaw-8979	397	15	a	a	DET
taxlaw-8979	397	16	commitment	commitment	NOUN
taxlaw-8979	397	17	projector	projector	NOUN
taxlaw-8979	397	18	,	,	PUNCT
taxlaw-8979	397	19	33	33	NUM
taxlaw-8979	397	20	va	va	NOUN
taxlaw-8979	397	21	.	.	PUNCT
taxlaw-8979	398	1	tax	tax	PROPN
taxlaw-8979	398	2	rev	rev	PROPN
taxlaw-8979	398	3	.	.	PROPN
taxlaw-8979	398	4	59	59	NUM
taxlaw-8979	398	5	-	-	SYM
taxlaw-8979	398	6	113	113	NUM
taxlaw-8979	398	7	(	(	PUNCT
taxlaw-8979	398	8	2013	2013	NUM
taxlaw-8979	398	9	)	)	PUNCT
taxlaw-8979	398	10	;	;	PUNCT
taxlaw-8979	398	11	see	see	VERB
taxlaw-8979	398	12	also	also	ADV
taxlaw-8979	398	13	arthur	arthur	PROPN
taxlaw-8979	398	14	j.	j.	PROPN
taxlaw-8979	398	15	cockfield	cockfield	PROPN
taxlaw-8979	398	16	,	,	PUNCT
taxlaw-8979	398	17	tax	tax	NOUN
taxlaw-8979	398	18	wars	war	NOUN
taxlaw-8979	398	19	:	:	PUNCT
taxlaw-8979	398	20	how	how	SCONJ
taxlaw-8979	398	21	to	to	PART
taxlaw-8979	398	22	end	end	VERB
taxlaw-8979	398	23	the	the	DET
taxlaw-8979	398	24	conflict	conflict	NOUN
taxlaw-8979	398	25	over	over	ADP
taxlaw-8979	398	26	taxing	tax	VERB
taxlaw-8979	398	27	global	global	ADJ
taxlaw-8979	398	28	digital	digital	PROPN
taxlaw-8979	398	29	commerce	commerce	PROPN
taxlaw-8979	398	30	,	,	PUNCT
taxlaw-8979	398	31	17	17	NUM
taxlaw-8979	398	32	berkeley	berkeley	PROPN
taxlaw-8979	398	33	bus	bus	NOUN
taxlaw-8979	398	34	.	.	PUNCT
taxlaw-8979	399	1	l.j	l.j	PROPN
taxlaw-8979	399	2	.	.	PROPN
taxlaw-8979	399	3	353	353	NUM
taxlaw-8979	399	4	,	,	PUNCT
taxlaw-8979	399	5	358	358	NUM
taxlaw-8979	399	6	-	-	SYM
taxlaw-8979	399	7	63	63	NUM
taxlaw-8979	399	8	(	(	PUNCT
taxlaw-8979	399	9	2020	2020	NUM
taxlaw-8979	399	10	)	)	PUNCT
taxlaw-8979	400	1	[	[	X
taxlaw-8979	400	2	hereinafter	hereinafter	NOUN
taxlaw-8979	400	3	cockfield	cockfield	NOUN
taxlaw-8979	400	4	,	,	PUNCT
taxlaw-8979	400	5	tax	tax	NOUN
taxlaw-8979	400	6	wars	war	NOUN
taxlaw-8979	400	7	]	]	PUNCT
taxlaw-8979	400	8	.	.	PUNCT
taxlaw-8979	400	9	https://scholar.google.com/scholar?oi=bibs&cluster=16056914285672605488&btni=1&hl=en	https://scholar.google.com/scholar?oi=bibs&cluster=16056914285672605488&btni=1&hl=en	PROPN
taxlaw-8979	400	10	https://scholar.google.com/scholar?oi=bibs&cluster=16056914285672605488&btni=1&hl=en	https://scholar.google.com/scholar?oi=bibs&cluster=16056914285672605488&btni=1&hl=en	X
taxlaw-8979	400	11	2021	2021	NUM
taxlaw-8979	400	12	]	]	PUNCT
taxlaw-8979	400	13	secrets	secret	NOUN
taxlaw-8979	400	14	of	of	ADP
taxlaw-8979	400	15	the	the	DET
taxlaw-8979	400	16	panama	panama	PROPN
taxlaw-8979	400	17	papers	paper	NOUN
taxlaw-8979	400	18	61	61	NUM
taxlaw-8979	400	19	in	in	ADP
taxlaw-8979	400	20	particular	particular	ADJ
taxlaw-8979	400	21	,	,	PUNCT
taxlaw-8979	400	22	the	the	DET
taxlaw-8979	400	23	paradise	paradise	PROPN
taxlaw-8979	400	24	papers	paper	NOUN
taxlaw-8979	400	25	of	of	ADP
taxlaw-8979	400	26	2017	2017	NUM
taxlaw-8979	400	27	contained	contain	VERB
taxlaw-8979	400	28	data	datum	NOUN
taxlaw-8979	400	29	that	that	PRON
taxlaw-8979	400	30	revealed	reveal	VERB
taxlaw-8979	400	31	tax	tax	NOUN
taxlaw-8979	400	32	planning	planning	NOUN
taxlaw-8979	400	33	efforts	effort	NOUN
taxlaw-8979	400	34	by	by	ADP
taxlaw-8979	400	35	corporate	corporate	ADJ
taxlaw-8979	400	36	taxpayers.100	taxpayers.100	PROPN
taxlaw-8979	400	37	the	the	DET
taxlaw-8979	400	38	documents	document	NOUN
taxlaw-8979	400	39	came	come	VERB
taxlaw-8979	400	40	from	from	ADP
taxlaw-8979	400	41	the	the	DET
taxlaw-8979	400	42	internal	internal	ADJ
taxlaw-8979	400	43	files	file	NOUN
taxlaw-8979	400	44	of	of	ADP
taxlaw-8979	400	45	an	an	DET
taxlaw-8979	400	46	offshore	offshore	ADJ
taxlaw-8979	400	47	law	law	NOUN
taxlaw-8979	400	48	firm	firm	NOUN
taxlaw-8979	400	49	called	call	VERB
taxlaw-8979	400	50	appleby	appleby	PROPN
taxlaw-8979	400	51	,	,	PUNCT
taxlaw-8979	400	52	mainly	mainly	ADV
taxlaw-8979	400	53	based	base	VERB
taxlaw-8979	400	54	in	in	ADP
taxlaw-8979	400	55	bermuda	bermuda	NOUN
taxlaw-8979	400	56	,	,	PUNCT
taxlaw-8979	400	57	and	and	CCONJ
taxlaw-8979	400	58	an	an	DET
taxlaw-8979	400	59	offshore	offshore	ADJ
taxlaw-8979	400	60	service	service	NOUN
taxlaw-8979	400	61	provider	provider	NOUN
taxlaw-8979	400	62	named	name	VERB
taxlaw-8979	400	63	estera.101	estera.101	PROPN
taxlaw-8979	400	64	offshore	offshore	ADJ
taxlaw-8979	400	65	service	service	NOUN
taxlaw-8979	400	66	providers	provider	NOUN
taxlaw-8979	400	67	,	,	PUNCT
taxlaw-8979	400	68	also	also	ADV
taxlaw-8979	400	69	called	call	VERB
taxlaw-8979	400	70	offshore	offshore	ADJ
taxlaw-8979	400	71	financial	financial	ADJ
taxlaw-8979	400	72	centers	center	NOUN
taxlaw-8979	400	73	,	,	PUNCT
taxlaw-8979	400	74	provide	provide	VERB
taxlaw-8979	400	75	financial	financial	ADJ
taxlaw-8979	400	76	and	and	CCONJ
taxlaw-8979	400	77	other	other	ADJ
taxlaw-8979	400	78	services	service	NOUN
taxlaw-8979	400	79	to	to	ADP
taxlaw-8979	400	80	foreign	foreign	ADJ
taxlaw-8979	400	81	investors	investor	NOUN
taxlaw-8979	400	82	.	.	PUNCT
taxlaw-8979	401	1	these	these	DET
taxlaw-8979	401	2	services	service	NOUN
taxlaw-8979	401	3	include	include	VERB
taxlaw-8979	401	4	forming	form	VERB
taxlaw-8979	401	5	offshore	offshore	ADJ
taxlaw-8979	401	6	corporations	corporation	NOUN
taxlaw-8979	401	7	and	and	CCONJ
taxlaw-8979	401	8	other	other	ADJ
taxlaw-8979	401	9	entities	entity	NOUN
taxlaw-8979	401	10	and	and	CCONJ
taxlaw-8979	401	11	drafting	draft	VERB
taxlaw-8979	401	12	contracts	contract	NOUN
taxlaw-8979	401	13	between	between	ADP
taxlaw-8979	401	14	these	these	DET
taxlaw-8979	401	15	entities	entity	NOUN
taxlaw-8979	401	16	and	and	CCONJ
taxlaw-8979	401	17	the	the	DET
taxlaw-8979	401	18	investor	investor	NOUN
taxlaw-8979	401	19	.	.	PUNCT
taxlaw-8979	402	1	in	in	ADP
taxlaw-8979	402	2	this	this	DET
taxlaw-8979	402	3	case	case	NOUN
taxlaw-8979	402	4	,	,	PUNCT
taxlaw-8979	402	5	the	the	DET
taxlaw-8979	402	6	files	file	NOUN
taxlaw-8979	402	7	demonstrated	demonstrate	VERB
taxlaw-8979	402	8	how	how	SCONJ
taxlaw-8979	402	9	appleby	appleby	PROPN
taxlaw-8979	402	10	’s	’s	PART
taxlaw-8979	402	11	lawyers	lawyer	NOUN
taxlaw-8979	402	12	as	as	ADV
taxlaw-8979	402	13	well	well	ADV
taxlaw-8979	402	14	as	as	ADP
taxlaw-8979	402	15	staff	staff	NOUN
taxlaw-8979	402	16	members	member	NOUN
taxlaw-8979	402	17	at	at	ADP
taxlaw-8979	402	18	estera	estera	NOUN
taxlaw-8979	402	19	helped	help	VERB
taxlaw-8979	402	20	corporate	corporate	ADJ
taxlaw-8979	402	21	taxpayers	taxpayer	NOUN
taxlaw-8979	402	22	use	use	VERB
taxlaw-8979	402	23	tax	tax	NOUN
taxlaw-8979	402	24	havens	haven	NOUN
taxlaw-8979	402	25	to	to	PART
taxlaw-8979	402	26	reduce	reduce	VERB
taxlaw-8979	402	27	their	their	PRON
taxlaw-8979	402	28	global	global	ADJ
taxlaw-8979	402	29	tax	tax	NOUN
taxlaw-8979	402	30	liabilities	liability	NOUN
taxlaw-8979	402	31	.	.	PUNCT
taxlaw-8979	403	1	the	the	DET
taxlaw-8979	403	2	leak	leak	NOUN
taxlaw-8979	403	3	showed	show	VERB
taxlaw-8979	403	4	how	how	SCONJ
taxlaw-8979	403	5	,	,	PUNCT
taxlaw-8979	403	6	four	four	NUM
taxlaw-8979	403	7	years	year	NOUN
taxlaw-8979	403	8	after	after	SCONJ
taxlaw-8979	403	9	the	the	DET
taxlaw-8979	403	10	beps	beps	NOUN
taxlaw-8979	403	11	process	process	NOUN
taxlaw-8979	403	12	was	be	AUX
taxlaw-8979	403	13	initiated	initiate	VERB
taxlaw-8979	403	14	,	,	PUNCT
taxlaw-8979	403	15	the	the	DET
taxlaw-8979	403	16	offshore	offshore	ADJ
taxlaw-8979	403	17	world	world	NOUN
taxlaw-8979	403	18	continued	continue	VERB
taxlaw-8979	403	19	to	to	PART
taxlaw-8979	403	20	offer	offer	VERB
taxlaw-8979	403	21	tax	tax	NOUN
taxlaw-8979	403	22	perks	perk	NOUN
taxlaw-8979	403	23	to	to	ADP
taxlaw-8979	403	24	apple	apple	NOUN
taxlaw-8979	403	25	,	,	PUNCT
taxlaw-8979	403	26	nike	nike	PROPN
taxlaw-8979	403	27	,	,	PUNCT
taxlaw-8979	403	28	uber	uber	ADJ
taxlaw-8979	403	29	,	,	PUNCT
taxlaw-8979	403	30	and	and	CCONJ
taxlaw-8979	403	31	other	other	ADJ
taxlaw-8979	403	32	multinational	multinational	ADJ
taxlaw-8979	403	33	corporations	corporation	NOUN
taxlaw-8979	403	34	.	.	PUNCT
taxlaw-8979	404	1	in	in	ADP
taxlaw-8979	404	2	some	some	DET
taxlaw-8979	404	3	cases	case	NOUN
taxlaw-8979	404	4	,	,	PUNCT
taxlaw-8979	404	5	these	these	DET
taxlaw-8979	404	6	corporations	corporation	NOUN
taxlaw-8979	404	7	used	use	VERB
taxlaw-8979	404	8	tax	tax	NOUN
taxlaw-8979	404	9	haven	haven	NOUN
taxlaw-8979	404	10	services	service	NOUN
taxlaw-8979	404	11	to	to	PART
taxlaw-8979	404	12	engage	engage	VERB
taxlaw-8979	404	13	in	in	ADP
taxlaw-8979	404	14	aggressive	aggressive	ADJ
taxlaw-8979	404	15	tax	tax	NOUN
taxlaw-8979	404	16	avoidance	avoidance	NOUN
taxlaw-8979	404	17	techniques	technique	NOUN
taxlaw-8979	404	18	,	,	PUNCT
taxlaw-8979	404	19	including	include	VERB
taxlaw-8979	404	20	assisting	assist	VERB
taxlaw-8979	404	21	these	these	DET
taxlaw-8979	404	22	taxpayers	taxpayer	NOUN
taxlaw-8979	404	23	in	in	ADP
taxlaw-8979	404	24	legally	legally	ADV
taxlaw-8979	404	25	exploiting	exploit	VERB
taxlaw-8979	404	26	gaps	gap	NOUN
taxlaw-8979	404	27	between	between	ADP
taxlaw-8979	404	28	different	different	ADJ
taxlaw-8979	404	29	tax	tax	NOUN
taxlaw-8979	404	30	laws	law	NOUN
taxlaw-8979	404	31	around	around	ADP
taxlaw-8979	404	32	the	the	DET
taxlaw-8979	404	33	world	world	NOUN
taxlaw-8979	404	34	(	(	PUNCT
taxlaw-8979	404	35	a	a	DET
taxlaw-8979	404	36	phenomenon	phenomenon	NOUN
taxlaw-8979	404	37	referred	refer	VERB
taxlaw-8979	404	38	to	to	ADP
taxlaw-8979	404	39	as	as	ADP
taxlaw-8979	404	40	“	"	PUNCT
taxlaw-8979	404	41	international	international	ADJ
taxlaw-8979	404	42	tax	tax	NOUN
taxlaw-8979	404	43	arbitrage”).102	arbitrage”).102	ADP
taxlaw-8979	404	44	the	the	DET
taxlaw-8979	404	45	paradise	paradise	PROPN
taxlaw-8979	404	46	papers	paper	NOUN
taxlaw-8979	404	47	showed	show	VERB
taxlaw-8979	404	48	how	how	SCONJ
taxlaw-8979	404	49	the	the	DET
taxlaw-8979	404	50	ownership	ownership	NOUN
taxlaw-8979	404	51	of	of	ADP
taxlaw-8979	404	52	all	all	ADV
taxlaw-8979	404	53	-	-	PUNCT
taxlaw-8979	404	54	important	important	ADJ
taxlaw-8979	404	55	intangible	intangible	ADJ
taxlaw-8979	404	56	assets	asset	NOUN
taxlaw-8979	404	57	—	—	PUNCT
taxlaw-8979	404	58	such	such	ADJ
taxlaw-8979	404	59	as	as	ADP
taxlaw-8979	404	60	the	the	DET
taxlaw-8979	404	61	rights	right	NOUN
taxlaw-8979	404	62	to	to	ADP
taxlaw-8979	404	63	nike	nike	PROPN
taxlaw-8979	404	64	’s	’s	PART
taxlaw-8979	404	65	swoosh	swoosh	NOUN
taxlaw-8979	404	66	trademark	trademark	NOUN
taxlaw-8979	404	67	,	,	PUNCT
taxlaw-8979	404	68	uber	uber	NOUN
taxlaw-8979	404	69	’s	’s	PART
taxlaw-8979	404	70	taxi	taxi	NOUN
taxlaw-8979	404	71	-	-	PUNCT
taxlaw-8979	404	72	hailing	hail	VERB
taxlaw-8979	404	73	app	app	NOUN
taxlaw-8979	404	74	,	,	PUNCT
taxlaw-8979	404	75	and	and	CCONJ
taxlaw-8979	404	76	medical	medical	ADJ
taxlaw-8979	404	77	patents	patent	NOUN
taxlaw-8979	404	78	covering	cover	VERB
taxlaw-8979	404	79	such	such	ADJ
taxlaw-8979	404	80	treatment	treatment	NOUN
taxlaw-8979	404	81	options	option	NOUN
taxlaw-8979	404	82	as	as	ADP
taxlaw-8979	404	83	botox	botox	ADV
taxlaw-8979	404	84	—	—	PUNCT
taxlaw-8979	404	85	could	could	AUX
taxlaw-8979	404	86	all	all	PRON
taxlaw-8979	404	87	be	be	AUX
taxlaw-8979	404	88	traced	trace	VERB
taxlaw-8979	404	89	to	to	ADP
taxlaw-8979	404	90	a	a	DET
taxlaw-8979	404	91	five	five	NUM
taxlaw-8979	404	92	-	-	PUNCT
taxlaw-8979	404	93	story	story	NOUN
taxlaw-8979	404	94	office	office	NOUN
taxlaw-8979	404	95	block	block	NOUN
taxlaw-8979	404	96	in	in	ADP
taxlaw-8979	404	97	bermuda	bermuda	NOUN
taxlaw-8979	404	98	occupied	occupy	VERB
taxlaw-8979	404	99	by	by	ADP
taxlaw-8979	404	100	appleby	appleby	PROPN
taxlaw-8979	404	101	and	and	CCONJ
taxlaw-8979	404	102	estera.103	estera.103	PROPN
taxlaw-8979	404	103	similarly	similarly	ADV
taxlaw-8979	404	104	,	,	PUNCT
taxlaw-8979	404	105	the	the	DET
taxlaw-8979	404	106	ownership	ownership	NOUN
taxlaw-8979	404	107	of	of	ADP
taxlaw-8979	404	108	facebook	facebook	PROPN
taxlaw-8979	404	109	’s	’s	PART
taxlaw-8979	404	110	user	user	NOUN
taxlaw-8979	404	111	database	database	NOUN
taxlaw-8979	404	112	and	and	CCONJ
taxlaw-8979	404	113	rights	right	NOUN
taxlaw-8979	404	114	to	to	PART
taxlaw-8979	404	115	use	use	VERB
taxlaw-8979	404	116	its	its	PRON
taxlaw-8979	404	117	platform	platform	NOUN
taxlaw-8979	404	118	technology	technology	NOUN
taxlaw-8979	404	119	was	be	AUX
taxlaw-8979	404	120	held	hold	VERB
taxlaw-8979	404	121	by	by	ADP
taxlaw-8979	404	122	companies	company	NOUN
taxlaw-8979	404	123	in	in	ADP
taxlaw-8979	404	124	a	a	DET
taxlaw-8979	404	125	small	small	ADJ
taxlaw-8979	404	126	office	office	NOUN
taxlaw-8979	404	127	building	building	NOUN
taxlaw-8979	404	128	,	,	PUNCT
taxlaw-8979	404	129	used	use	VERB
taxlaw-8979	404	130	by	by	ADP
taxlaw-8979	404	131	appleby	appleby	PROPN
taxlaw-8979	404	132	and	and	CCONJ
taxlaw-8979	404	133	estera	estera	NOUN
taxlaw-8979	404	134	,	,	PUNCT
taxlaw-8979	404	135	on	on	ADP
taxlaw-8979	404	136	grand	grand	PROPN
taxlaw-8979	404	137	cayman	cayman	NOUN
taxlaw-8979	404	138	,	,	PUNCT
taxlaw-8979	404	139	a	a	DET
taxlaw-8979	404	140	caribbean	caribbean	ADJ
taxlaw-8979	404	141	tax	tax	NOUN
taxlaw-8979	404	142	haven.104	haven.104	NOUN
taxlaw-8979	404	143	in	in	ADP
taxlaw-8979	404	144	other	other	ADJ
taxlaw-8979	404	145	words	word	NOUN
taxlaw-8979	404	146	,	,	PUNCT
taxlaw-8979	404	147	the	the	DET
taxlaw-8979	404	148	legal	legal	ADJ
taxlaw-8979	404	149	ownership	ownership	NOUN
taxlaw-8979	404	150	of	of	ADP
taxlaw-8979	404	151	the	the	DET
taxlaw-8979	404	152	database	database	NOUN
taxlaw-8979	404	153	was	be	AUX
taxlaw-8979	404	154	traced	trace	VERB
taxlaw-8979	404	155	to	to	PART
taxlaw-8979	404	156	shell	shell	VERB
taxlaw-8979	404	157	corporations	corporation	NOUN
taxlaw-8979	404	158	that	that	PRON
taxlaw-8979	404	159	had	have	VERB
taxlaw-8979	404	160	registered	register	VERB
taxlaw-8979	404	161	addresses	address	NOUN
taxlaw-8979	404	162	at	at	ADP
taxlaw-8979	404	163	this	this	DET
taxlaw-8979	404	164	location	location	NOUN
taxlaw-8979	404	165	.	.	PUNCT
taxlaw-8979	405	1	multinational	multinational	ADJ
taxlaw-8979	405	2	firms	firm	NOUN
taxlaw-8979	405	3	like	like	ADP
taxlaw-8979	405	4	facebook	facebook	NOUN
taxlaw-8979	405	5	create	create	VERB
taxlaw-8979	405	6	tax	tax	NOUN
taxlaw-8979	405	7	plans	plan	NOUN
taxlaw-8979	405	8	that	that	PRON
taxlaw-8979	405	9	base	base	NOUN
taxlaw-8979	405	10	or	or	CCONJ
taxlaw-8979	405	11	transfer	transfer	VERB
taxlaw-8979	405	12	intangible	intangible	ADJ
taxlaw-8979	405	13	assets	asset	NOUN
taxlaw-8979	405	14	such	such	ADJ
taxlaw-8979	405	15	as	as	ADP
taxlaw-8979	405	16	databases	database	NOUN
taxlaw-8979	405	17	,	,	PUNCT
taxlaw-8979	405	18	copyrights	copyright	NOUN
taxlaw-8979	405	19	,	,	PUNCT
taxlaw-8979	405	20	or	or	CCONJ
taxlaw-8979	405	21	patents	patent	NOUN
taxlaw-8979	405	22	within	within	ADP
taxlaw-8979	405	23	an	an	DET
taxlaw-8979	405	24	offshore	offshore	ADJ
taxlaw-8979	405	25	corporation	corporation	NOUN
taxlaw-8979	405	26	so	so	SCONJ
taxlaw-8979	405	27	that	that	SCONJ
taxlaw-8979	405	28	cross	cross	ADJ
taxlaw-8979	405	29	-	-	ADJ
taxlaw-8979	405	30	border	border	ADJ
taxlaw-8979	405	31	royalties	royalty	NOUN
taxlaw-8979	405	32	will	will	AUX
taxlaw-8979	405	33	be	be	AUX
taxlaw-8979	405	34	paid	pay	VERB
taxlaw-8979	405	35	to	to	ADP
taxlaw-8979	405	36	the	the	DET
taxlaw-8979	405	37	tax	tax	NOUN
taxlaw-8979	405	38	-	-	PUNCT
taxlaw-8979	405	39	haven	haven	NOUN
taxlaw-8979	405	40	-	-	PUNCT
taxlaw-8979	405	41	based	base	VERB
taxlaw-8979	405	42	company	company	NOUN
taxlaw-8979	405	43	and	and	CCONJ
taxlaw-8979	405	44	taxed	tax	VERB
taxlaw-8979	405	45	at	at	ADP
taxlaw-8979	405	46	the	the	DET
taxlaw-8979	405	47	tax	tax	NOUN
taxlaw-8979	405	48	haven	haven	PROPN
taxlaw-8979	405	49	’s	’s	PART
taxlaw-8979	405	50	income	income	NOUN
taxlaw-8979	405	51	tax	tax	NOUN
taxlaw-8979	405	52	rate	rate	NOUN
taxlaw-8979	405	53	,	,	PUNCT
taxlaw-8979	405	54	which	which	PRON
taxlaw-8979	405	55	is	be	AUX
taxlaw-8979	405	56	normally	normally	ADV
taxlaw-8979	405	57	zero.105	zero.105	ADJ
taxlaw-8979	405	58	these	these	DET
taxlaw-8979	405	59	intangible	intangible	ADJ
taxlaw-8979	405	60	assets	asset	NOUN
taxlaw-8979	405	61	are	be	AUX
taxlaw-8979	405	62	mobile	mobile	ADJ
taxlaw-8979	405	63	in	in	ADP
taxlaw-8979	405	64	the	the	DET
taxlaw-8979	405	65	sense	sense	NOUN
taxlaw-8979	405	66	their	their	PRON
taxlaw-8979	405	67	ownership	ownership	NOUN
taxlaw-8979	405	68	can	can	AUX
taxlaw-8979	405	69	be	be	AUX
taxlaw-8979	405	70	shifted	shift	VERB
taxlaw-8979	405	71	“	"	PUNCT
taxlaw-8979	405	72	on	on	ADP
taxlaw-8979	405	73	paper	paper	NOUN
taxlaw-8979	405	74	”	"	PUNCT
taxlaw-8979	405	75	to	to	PART
taxlaw-8979	405	76	tax	tax	VERB
taxlaw-8979	405	77	havens	haven	NOUN
taxlaw-8979	405	78	while	while	SCONJ
taxlaw-8979	405	79	still	still	ADV
taxlaw-8979	405	80	complying	comply	VERB
taxlaw-8979	405	81	with	with	ADP
taxlaw-8979	405	82	all	all	DET
taxlaw-8979	405	83	tax	tax	NOUN
taxlaw-8979	405	84	laws.106	laws.106	NOUN
taxlaw-8979	405	85	100	100	NUM
taxlaw-8979	405	86	see	see	VERB
taxlaw-8979	405	87	icij	icij	PROPN
taxlaw-8979	405	88	,	,	PUNCT
taxlaw-8979	405	89	about	about	ADP
taxlaw-8979	405	90	the	the	DET
taxlaw-8979	405	91	paradise	paradise	PROPN
taxlaw-8979	405	92	papers	paper	NOUN
taxlaw-8979	405	93	investigation	investigation	NOUN
taxlaw-8979	405	94	,	,	PUNCT
taxlaw-8979	405	95	int’l	int’l	PRON
taxlaw-8979	405	96	consortium	consortium	VERB
taxlaw-8979	405	97	investigative	investigative	ADJ
taxlaw-8979	405	98	journalists	journalist	NOUN
taxlaw-8979	405	99	(	(	PUNCT
taxlaw-8979	405	100	nov	nov	PROPN
taxlaw-8979	405	101	.	.	PROPN
taxlaw-8979	405	102	5	5	NUM
taxlaw-8979	405	103	,	,	PUNCT
taxlaw-8979	405	104	2017	2017	NUM
taxlaw-8979	405	105	)	)	PUNCT
taxlaw-8979	405	106	,	,	PUNCT
taxlaw-8979	405	107	https://www.icij.org/investigations/paradise-papers/about/	https://www.icij.org/investigations/paradise-papers/about/	X
taxlaw-8979	405	108	[	[	X
taxlaw-8979	405	109	https://perma.cc/v8f2-slpr	https://perma.cc/v8f2-slpr	NOUN
taxlaw-8979	405	110	]	]	PUNCT
taxlaw-8979	405	111	.	.	PUNCT
taxlaw-8979	406	1	101	101	NUM
taxlaw-8979	406	2	the	the	DET
taxlaw-8979	406	3	two	two	NUM
taxlaw-8979	406	4	businesses	business	NOUN
taxlaw-8979	406	5	operated	operate	VERB
taxlaw-8979	406	6	together	together	ADV
taxlaw-8979	406	7	under	under	ADP
taxlaw-8979	406	8	the	the	DET
taxlaw-8979	406	9	appleby	appleby	PROPN
taxlaw-8979	406	10	name	name	PROPN
taxlaw-8979	406	11	until	until	SCONJ
taxlaw-8979	406	12	estera	estera	NOUN
taxlaw-8979	406	13	became	become	VERB
taxlaw-8979	406	14	independent	independent	ADJ
taxlaw-8979	406	15	in	in	ADP
taxlaw-8979	406	16	2016	2016	NUM
taxlaw-8979	406	17	.	.	PUNCT
taxlaw-8979	407	1	like	like	ADP
taxlaw-8979	407	2	the	the	DET
taxlaw-8979	407	3	panama	panama	PROPN
taxlaw-8979	407	4	papers	paper	NOUN
taxlaw-8979	407	5	,	,	PUNCT
taxlaw-8979	407	6	the	the	DET
taxlaw-8979	407	7	german	german	ADJ
taxlaw-8979	407	8	newspaper	newspaper	NOUN
taxlaw-8979	407	9	süddeutsche	süddeutsche	PROPN
taxlaw-8979	407	10	zeitung	zeitung	PROPN
taxlaw-8979	407	11	first	first	ADV
taxlaw-8979	407	12	obtained	obtain	VERB
taxlaw-8979	407	13	the	the	DET
taxlaw-8979	407	14	records	record	NOUN
taxlaw-8979	407	15	then	then	ADV
taxlaw-8979	407	16	shared	share	VERB
taxlaw-8979	407	17	them	they	PRON
taxlaw-8979	407	18	with	with	ADP
taxlaw-8979	407	19	the	the	DET
taxlaw-8979	407	20	international	international	ADJ
taxlaw-8979	407	21	consortium	consortium	NOUN
taxlaw-8979	407	22	of	of	ADP
taxlaw-8979	407	23	investigative	investigative	ADJ
taxlaw-8979	407	24	journalists	journalist	NOUN
taxlaw-8979	407	25	and	and	CCONJ
taxlaw-8979	407	26	its	its	PRON
taxlaw-8979	407	27	media	medium	NOUN
taxlaw-8979	407	28	partners	partner	NOUN
taxlaw-8979	407	29	,	,	PUNCT
taxlaw-8979	407	30	including	include	VERB
taxlaw-8979	407	31	the	the	DET
taxlaw-8979	407	32	new	new	PROPN
taxlaw-8979	407	33	york	york	PROPN
taxlaw-8979	407	34	times	times	PROPN
taxlaw-8979	407	35	,	,	PUNCT
taxlaw-8979	407	36	bbc	bbc	PROPN
taxlaw-8979	407	37	in	in	ADP
taxlaw-8979	407	38	the	the	DET
taxlaw-8979	407	39	united	united	ADJ
taxlaw-8979	407	40	kingdom	kingdom	PROPN
taxlaw-8979	407	41	,	,	PUNCT
taxlaw-8979	407	42	le	le	X
taxlaw-8979	407	43	monde	monde	PROPN
taxlaw-8979	407	44	in	in	ADP
taxlaw-8979	407	45	france	france	PROPN
taxlaw-8979	407	46	,	,	PUNCT
taxlaw-8979	407	47	and	and	CCONJ
taxlaw-8979	407	48	cbc	cbc	PROPN
taxlaw-8979	407	49	in	in	ADP
taxlaw-8979	407	50	canada	canada	PROPN
taxlaw-8979	407	51	.	.	PUNCT
taxlaw-8979	408	1	see	see	VERB
taxlaw-8979	408	2	i	i	PRON
taxlaw-8979	408	3	d.	d.	PROPN
taxlaw-8979	408	4	102	102	NUM
taxlaw-8979	408	5	see	see	VERB
taxlaw-8979	408	6	simon	simon	PROPN
taxlaw-8979	408	7	bowers	bowers	PROPN
taxlaw-8979	408	8	,	,	PUNCT
taxlaw-8979	408	9	nike	nike	PROPN
taxlaw-8979	408	10	shifted	shift	VERB
taxlaw-8979	408	11	billions	billion	NOUN
taxlaw-8979	408	12	in	in	ADP
taxlaw-8979	408	13	profits	profit	NOUN
taxlaw-8979	408	14	from	from	ADP
taxlaw-8979	408	15	europe	europe	PROPN
taxlaw-8979	408	16	to	to	ADP
taxlaw-8979	408	17	tax	tax	NOUN
taxlaw-8979	408	18	-	-	PUNCT
taxlaw-8979	408	19	free	free	ADJ
taxlaw-8979	408	20	bermuda	bermuda	NOUN
taxlaw-8979	408	21	,	,	PUNCT
taxlaw-8979	408	22	paradise	paradise	PROPN
taxlaw-8979	408	23	papers	paper	NOUN
taxlaw-8979	408	24	leak	leak	VERB
taxlaw-8979	408	25	shows	show	NOUN
taxlaw-8979	408	26	,	,	PUNCT
taxlaw-8979	408	27	int’l	int’l	PRON
taxlaw-8979	408	28	consortium	consortium	VERB
taxlaw-8979	408	29	investigative	investigative	ADJ
taxlaw-8979	408	30	journalists	journalist	NOUN
taxlaw-8979	408	31	(	(	PUNCT
taxlaw-8979	408	32	nov	nov	PROPN
taxlaw-8979	408	33	.	.	PROPN
taxlaw-8979	408	34	4	4	NUM
taxlaw-8979	408	35	,	,	PUNCT
taxlaw-8979	408	36	2017	2017	NUM
taxlaw-8979	408	37	)	)	PUNCT
taxlaw-8979	409	1	[	[	X
taxlaw-8979	409	2	hereinafter	hereinafter	NOUN
taxlaw-8979	409	3	bowers	bower	NOUN
taxlaw-8979	409	4	,	,	PUNCT
taxlaw-8979	409	5	nike	nike	PROPN
taxlaw-8979	409	6	]	]	PUNCT
taxlaw-8979	409	7	;	;	PUNCT
taxlaw-8979	409	8	simon	simon	PROPN
taxlaw-8979	409	9	bowers	bowers	PROPN
taxlaw-8979	409	10	,	,	PUNCT
taxlaw-8979	409	11	leaked	leak	VERB
taxlaw-8979	409	12	documents	document	NOUN
taxlaw-8979	409	13	expose	expose	VERB
taxlaw-8979	409	14	secret	secret	ADJ
taxlaw-8979	409	15	tale	tale	NOUN
taxlaw-8979	409	16	of	of	ADP
taxlaw-8979	409	17	apple	apple	NOUN
taxlaw-8979	409	18	’s	’s	PART
taxlaw-8979	409	19	offshore	offshore	ADJ
taxlaw-8979	409	20	island	island	PROPN
taxlaw-8979	409	21	hop	hop	NOUN
taxlaw-8979	409	22	,	,	PUNCT
taxlaw-8979	409	23	int’l	int’l	PRON
taxlaw-8979	409	24	consortium	consortium	VERB
taxlaw-8979	409	25	investigative	investigative	ADJ
taxlaw-8979	409	26	journalists	journalist	NOUN
taxlaw-8979	409	27	(	(	PUNCT
taxlaw-8979	409	28	nov	nov	PROPN
taxlaw-8979	409	29	.	.	PROPN
taxlaw-8979	409	30	6	6	NUM
taxlaw-8979	409	31	,	,	PUNCT
taxlaw-8979	409	32	2017	2017	NUM
taxlaw-8979	409	33	)	)	PUNCT
taxlaw-8979	409	34	,	,	PUNCT
taxlaw-8979	409	35	https://www.icij.org/investigations/paradise-papers/apples-secret-offshore-island-hoprevealed-by-paradise-papers-leak-icij/	https://www.icij.org/investigations/paradise-papers/apples-secret-offshore-island-hoprevealed-by-paradise-papers-leak-icij/	X
taxlaw-8979	410	1	[	[	X
taxlaw-8979	410	2	https://perma.cc/h4bb-m7l2	https://perma.cc/h4bb-m7l2	X
taxlaw-8979	410	3	]	]	X
taxlaw-8979	410	4	[	[	X
taxlaw-8979	410	5	hereinafter	hereinafter	NOUN
taxlaw-8979	410	6	bowers	bower	NOUN
taxlaw-8979	410	7	,	,	PUNCT
taxlaw-8979	410	8	leaked	leak	VERB
taxlaw-8979	410	9	documents	document	NOUN
taxlaw-8979	410	10	]	]	PUNCT
taxlaw-8979	410	11	.	.	PUNCT
taxlaw-8979	411	1	103	103	NUM
taxlaw-8979	411	2	see	see	VERB
taxlaw-8979	411	3	i	i	PROPN
taxlaw-8979	411	4	d.	d.	PROPN
taxlaw-8979	411	5	104	104	NUM
taxlaw-8979	411	6	see	see	VERB
taxlaw-8979	411	7	i	i	PROPN
taxlaw-8979	411	8	d	d	PROPN
taxlaw-8979	411	9	;	;	PUNCT
taxlaw-8979	411	10	see	see	VERB
taxlaw-8979	411	11	also	also	ADV
taxlaw-8979	411	12	matthew	matthew	PROPN
taxlaw-8979	411	13	gardner	gardner	PROPN
taxlaw-8979	411	14	,	,	PUNCT
taxlaw-8979	411	15	amazon	amazon	NOUN
taxlaw-8979	411	16	in	in	ADP
taxlaw-8979	411	17	its	its	PRON
taxlaw-8979	411	18	prime	prime	NOUN
taxlaw-8979	411	19	:	:	PUNCT
taxlaw-8979	411	20	doubles	double	VERB
taxlaw-8979	411	21	profits	profit	NOUN
taxlaw-8979	411	22	,	,	PUNCT
taxlaw-8979	411	23	pays	pay	VERB
taxlaw-8979	411	24	$	$	SYM
taxlaw-8979	411	25	0	0	NUM
taxlaw-8979	411	26	in	in	ADP
taxlaw-8979	411	27	federal	federal	ADJ
taxlaw-8979	411	28	income	income	NOUN
taxlaw-8979	411	29	taxes	taxis	NOUN
taxlaw-8979	411	30	,	,	PUNCT
taxlaw-8979	411	31	inst	inst	NOUN
taxlaw-8979	411	32	.	.	PROPN
taxlaw-8979	411	33	tax’n	tax’n	PROPN
taxlaw-8979	411	34	econ	econ	X
taxlaw-8979	411	35	.	.	PUNCT
taxlaw-8979	412	1	pol’y	pol’y	NOUN
taxlaw-8979	412	2	(	(	PUNCT
taxlaw-8979	412	3	feb	feb	PROPN
taxlaw-8979	412	4	.	.	PROPN
taxlaw-8979	412	5	13	13	NUM
taxlaw-8979	412	6	,	,	PUNCT
taxlaw-8979	412	7	2019	2019	NUM
taxlaw-8979	412	8	)	)	PUNCT
taxlaw-8979	412	9	(	(	PUNCT
taxlaw-8979	412	10	describing	describe	VERB
taxlaw-8979	412	11	amazon	amazon	NOUN
taxlaw-8979	412	12	’s	’s	PART
taxlaw-8979	412	13	avoidance	avoidance	NOUN
taxlaw-8979	412	14	of	of	ADP
taxlaw-8979	412	15	u.s	u.s	PROPN
taxlaw-8979	412	16	.	.	PROPN
taxlaw-8979	412	17	federal	federal	ADJ
taxlaw-8979	412	18	income	income	NOUN
taxlaw-8979	412	19	taxes	taxis	NOUN
taxlaw-8979	412	20	)	)	PUNCT
taxlaw-8979	412	21	.	.	PUNCT
taxlaw-8979	413	1	105	105	NUM
taxlaw-8979	413	2	see	see	VERB
taxlaw-8979	413	3	arthur	arthur	PROPN
taxlaw-8979	413	4	cockfield	cockfield	PROPN
taxlaw-8979	413	5	&	&	CCONJ
taxlaw-8979	413	6	david	david	PROPN
taxlaw-8979	413	7	kerzner	kerzner	PROPN
taxlaw-8979	413	8	,	,	PUNCT
taxlaw-8979	413	9	international	international	ADJ
taxlaw-8979	413	10	taxation	taxation	NOUN
taxlaw-8979	413	11	core	core	NOUN
taxlaw-8979	413	12	concepts	concept	VERB
taxlaw-8979	413	13	58	58	NUM
taxlaw-8979	413	14	-	-	SYM
taxlaw-8979	413	15	62	62	NUM
taxlaw-8979	413	16	,	,	PUNCT
taxlaw-8979	413	17	141	141	NUM
taxlaw-8979	413	18	-	-	SYM
taxlaw-8979	413	19	47	47	NUM
taxlaw-8979	413	20	(	(	PUNCT
taxlaw-8979	413	21	2d	2d	NUM
taxlaw-8979	413	22	ed	ed	NOUN
taxlaw-8979	413	23	.	.	PROPN
taxlaw-8979	413	24	,	,	PUNCT
taxlaw-8979	413	25	2017	2017	NUM
taxlaw-8979	413	26	)	)	PUNCT
taxlaw-8979	413	27	.	.	PUNCT
taxlaw-8979	414	1	106	106	NUM
taxlaw-8979	414	2	see	see	VERB
taxlaw-8979	414	3	subpart	subpart	PROPN
taxlaw-8979	414	4	f	f	PROPN
taxlaw-8979	414	5	951	951	NUM
taxlaw-8979	414	6	-	-	PUNCT
taxlaw-8979	414	7	965	965	NUM
taxlaw-8979	414	8	i.r.c	i.r.c	NOUN
taxlaw-8979	414	9	§	§	PROPN
taxlaw-8979	414	10	2017	2017	NUM
taxlaw-8979	414	11	(	(	PUNCT
taxlaw-8979	414	12	providing	provide	VERB
taxlaw-8979	414	13	for	for	ADP
taxlaw-8979	414	14	current	current	ADJ
taxlaw-8979	414	15	(	(	PUNCT
taxlaw-8979	414	16	accrual	accrual	ADJ
taxlaw-8979	414	17	)	)	PUNCT
taxlaw-8979	414	18	taxation	taxation	NOUN
taxlaw-8979	414	19	of	of	ADP
taxlaw-8979	414	20	foreign	foreign	ADJ
taxlaw-8979	414	21	source	source	NOUN
taxlaw-8979	414	22	passive	passive	ADJ
taxlaw-8979	414	23	income	income	NOUN
taxlaw-8979	414	24	)	)	PUNCT
taxlaw-8979	414	25	.	.	PUNCT
taxlaw-8979	415	1	co	co	NOUN
taxlaw-8979	415	2	-	-	NOUN
taxlaw-8979	415	3	ownership	ownership	NOUN
taxlaw-8979	415	4	or	or	CCONJ
taxlaw-8979	415	5	co	co	NOUN
taxlaw-8979	415	6	-	-	NOUN
taxlaw-8979	415	7	development	development	NOUN
taxlaw-8979	415	8	of	of	ADP
taxlaw-8979	415	9	intellectual	intellectual	ADJ
taxlaw-8979	415	10	property	property	NOUN
taxlaw-8979	415	11	by	by	ADP
taxlaw-8979	415	12	entities	entity	NOUN
taxlaw-8979	415	13	or	or	CCONJ
taxlaw-8979	415	14	individuals	individual	NOUN
taxlaw-8979	415	15	within	within	ADP
taxlaw-8979	415	16	tax	tax	NOUN
taxlaw-8979	415	17	havens	haven	NOUN
taxlaw-8979	415	18	allows	allow	VERB
taxlaw-8979	415	19	taxpayers	taxpayer	NOUN
taxlaw-8979	415	20	to	to	PART
taxlaw-8979	415	21	avoid	avoid	VERB
taxlaw-8979	415	22	the	the	DET
taxlaw-8979	415	23	application	application	NOUN
taxlaw-8979	415	24	of	of	ADP
taxlaw-8979	415	25	subpart	subpart	NOUN
taxlaw-8979	415	26	f	f	PROPN
taxlaw-8979	415	27	in	in	ADP
taxlaw-8979	415	28	some	some	DET
taxlaw-8979	415	29	contexts	contexts	NOUN
taxlaw-8979	415	30	.	.	PUNCT
taxlaw-8979	416	1	see	see	VERB
taxlaw-8979	416	2	i	i	PROPN
taxlaw-8979	416	3	d.	d.	PROPN
taxlaw-8979	416	4	columbia	columbia	PROPN
taxlaw-8979	416	5	journal	journal	PROPN
taxlaw-8979	416	6	of	of	ADP
taxlaw-8979	416	7	tax	tax	NOUN
taxlaw-8979	416	8	law	law	NOUN
taxlaw-8979	416	9	[	[	X
taxlaw-8979	416	10	vol	vol	NOUN
taxlaw-8979	416	11	:	:	PUNCT
taxlaw-8979	416	12	13:45	13:45	NUM
taxlaw-8979	416	13	62	62	NUM
taxlaw-8979	416	14	the	the	DET
taxlaw-8979	416	15	paradise	paradise	PROPN
taxlaw-8979	416	16	papers	paper	NOUN
taxlaw-8979	416	17	revealed	reveal	VERB
taxlaw-8979	416	18	how	how	SCONJ
taxlaw-8979	416	19	apple	apple	NOUN
taxlaw-8979	416	20	,	,	PUNCT
taxlaw-8979	416	21	the	the	DET
taxlaw-8979	416	22	world	world	NOUN
taxlaw-8979	416	23	’s	’s	PART
taxlaw-8979	416	24	largest	large	ADJ
taxlaw-8979	416	25	multinational	multinational	ADJ
taxlaw-8979	416	26	firm	firm	NOUN
taxlaw-8979	416	27	measured	measure	VERB
taxlaw-8979	416	28	by	by	ADP
taxlaw-8979	416	29	market	market	NOUN
taxlaw-8979	416	30	capitalization,107	capitalization,107	NOUN
taxlaw-8979	416	31	aggressively	aggressively	ADV
taxlaw-8979	416	32	sought	seek	VERB
taxlaw-8979	416	33	out	out	ADP
taxlaw-8979	416	34	new	new	ADJ
taxlaw-8979	416	35	offshore	offshore	ADJ
taxlaw-8979	416	36	tax	tax	NOUN
taxlaw-8979	416	37	savings	saving	NOUN
taxlaw-8979	416	38	after	after	ADP
taxlaw-8979	416	39	suffering	suffer	VERB
taxlaw-8979	416	40	bad	bad	ADJ
taxlaw-8979	416	41	media	medium	NOUN
taxlaw-8979	416	42	about	about	ADP
taxlaw-8979	416	43	prior	prior	ADJ
taxlaw-8979	416	44	tax	tax	NOUN
taxlaw-8979	416	45	plans	plan	NOUN
taxlaw-8979	416	46	.	.	PUNCT
taxlaw-8979	417	1	at	at	ADP
taxlaw-8979	417	2	an	an	DET
taxlaw-8979	417	3	earlier	early	ADJ
taxlaw-8979	417	4	point	point	NOUN
taxlaw-8979	417	5	,	,	PUNCT
taxlaw-8979	417	6	apple	apple	NOUN
taxlaw-8979	417	7	deployed	deploy	VERB
taxlaw-8979	417	8	a	a	DET
taxlaw-8979	417	9	form	form	NOUN
taxlaw-8979	417	10	of	of	ADP
taxlaw-8979	417	11	international	international	ADJ
taxlaw-8979	417	12	tax	tax	NOUN
taxlaw-8979	417	13	planning	planning	NOUN
taxlaw-8979	417	14	with	with	ADP
taxlaw-8979	417	15	the	the	DET
taxlaw-8979	417	16	memorable	memorable	ADJ
taxlaw-8979	417	17	name	name	NOUN
taxlaw-8979	417	18	“	"	PUNCT
taxlaw-8979	417	19	double	double	ADJ
taxlaw-8979	417	20	irish	irish	NOUN
taxlaw-8979	417	21	with	with	ADP
taxlaw-8979	417	22	a	a	DET
taxlaw-8979	417	23	dutch	dutch	ADJ
taxlaw-8979	417	24	sandwich	sandwich	NOUN
taxlaw-8979	417	25	.	.	PUNCT
taxlaw-8979	417	26	”	"	PUNCT
taxlaw-8979	418	1	the	the	DET
taxlaw-8979	418	2	plan	plan	NOUN
taxlaw-8979	418	3	involved	involve	VERB
taxlaw-8979	418	4	setting	set	VERB
taxlaw-8979	418	5	up	up	ADP
taxlaw-8979	418	6	two	two	NUM
taxlaw-8979	418	7	corporations	corporation	NOUN
taxlaw-8979	418	8	in	in	ADP
taxlaw-8979	418	9	ireland	ireland	PROPN
taxlaw-8979	418	10	(	(	PUNCT
taxlaw-8979	418	11	a	a	DET
taxlaw-8979	418	12	tax	tax	NOUN
taxlaw-8979	418	13	haven	haven	NOUN
taxlaw-8979	418	14	)	)	PUNCT
taxlaw-8979	418	15	so	so	SCONJ
taxlaw-8979	418	16	that	that	SCONJ
taxlaw-8979	418	17	neither	neither	DET
taxlaw-8979	418	18	corporation	corporation	NOUN
taxlaw-8979	418	19	was	be	AUX
taxlaw-8979	418	20	a	a	DET
taxlaw-8979	418	21	resident	resident	NOUN
taxlaw-8979	418	22	anywhere	anywhere	ADV
taxlaw-8979	418	23	in	in	ADP
taxlaw-8979	418	24	the	the	DET
taxlaw-8979	418	25	world	world	NOUN
taxlaw-8979	418	26	under	under	ADP
taxlaw-8979	418	27	irish	irish	ADJ
taxlaw-8979	418	28	tax	tax	NOUN
taxlaw-8979	418	29	law	law	NOUN
taxlaw-8979	418	30	,	,	PUNCT
taxlaw-8979	418	31	and	and	CCONJ
taxlaw-8979	418	32	then	then	ADV
taxlaw-8979	418	33	siphoning	siphon	VERB
taxlaw-8979	418	34	off	off	ADP
taxlaw-8979	418	35	the	the	DET
taxlaw-8979	418	36	untaxed	untaxed	ADJ
taxlaw-8979	418	37	income	income	NOUN
taxlaw-8979	418	38	to	to	ADP
taxlaw-8979	418	39	another	another	DET
taxlaw-8979	418	40	corporation	corporation	NOUN
taxlaw-8979	418	41	residing	reside	VERB
taxlaw-8979	418	42	in	in	ADP
taxlaw-8979	418	43	the	the	DET
taxlaw-8979	418	44	netherlands	netherlands	PROPN
taxlaw-8979	418	45	,	,	PUNCT
taxlaw-8979	418	46	another	another	DET
taxlaw-8979	418	47	tax	tax	NOUN
taxlaw-8979	418	48	haven.108	haven.108	NOUN
taxlaw-8979	418	49	through	through	ADP
taxlaw-8979	418	50	its	its	PRON
taxlaw-8979	418	51	double	double	ADJ
taxlaw-8979	418	52	irish	irish	NOUN
taxlaw-8979	418	53	with	with	ADP
taxlaw-8979	418	54	a	a	DET
taxlaw-8979	418	55	dutch	dutch	ADJ
taxlaw-8979	418	56	sandwich	sandwich	NOUN
taxlaw-8979	418	57	tax	tax	NOUN
taxlaw-8979	418	58	plan	plan	NOUN
taxlaw-8979	418	59	,	,	PUNCT
taxlaw-8979	418	60	apple	apple	NOUN
taxlaw-8979	418	61	reduced	reduce	VERB
taxlaw-8979	418	62	its	its	PRON
taxlaw-8979	418	63	rate	rate	NOUN
taxlaw-8979	418	64	on	on	ADP
taxlaw-8979	418	65	profits	profit	NOUN
taxlaw-8979	418	66	outside	outside	ADP
taxlaw-8979	418	67	of	of	ADP
taxlaw-8979	418	68	the	the	DET
taxlaw-8979	418	69	united	united	PROPN
taxlaw-8979	418	70	states	states	PROPN
taxlaw-8979	418	71	to	to	ADP
taxlaw-8979	418	72	5	5	NUM
taxlaw-8979	418	73	%	%	NOUN
taxlaw-8979	418	74	in	in	ADP
taxlaw-8979	418	75	most	most	ADJ
taxlaw-8979	418	76	years	year	NOUN
taxlaw-8979	418	77	,	,	PUNCT
taxlaw-8979	418	78	dipping	dip	VERB
taxlaw-8979	418	79	to	to	ADP
taxlaw-8979	418	80	0.005	0.005	NUM
taxlaw-8979	418	81	%	%	NOUN
taxlaw-8979	418	82	in	in	ADP
taxlaw-8979	418	83	others.109	others.109	PROPN
taxlaw-8979	418	84	the	the	DET
taxlaw-8979	418	85	paradise	paradise	PROPN
taxlaw-8979	418	86	papers	paper	NOUN
taxlaw-8979	418	87	revealed	reveal	VERB
taxlaw-8979	418	88	that	that	SCONJ
taxlaw-8979	418	89	,	,	PUNCT
taxlaw-8979	418	90	in	in	ADP
taxlaw-8979	418	91	light	light	NOUN
taxlaw-8979	418	92	of	of	ADP
taxlaw-8979	418	93	the	the	DET
taxlaw-8979	418	94	bad	bad	ADJ
taxlaw-8979	418	95	media	medium	NOUN
taxlaw-8979	418	96	surrounding	surround	VERB
taxlaw-8979	418	97	the	the	DET
taxlaw-8979	418	98	double	double	ADJ
taxlaw-8979	418	99	irish	irish	NOUN
taxlaw-8979	418	100	with	with	ADP
taxlaw-8979	418	101	a	a	DET
taxlaw-8979	418	102	dutch	dutch	ADJ
taxlaw-8979	418	103	sandwich	sandwich	NOUN
taxlaw-8979	418	104	,	,	PUNCT
taxlaw-8979	418	105	apple	apple	PROPN
taxlaw-8979	418	106	restructured	restructure	VERB
taxlaw-8979	418	107	its	its	PRON
taxlaw-8979	418	108	global	global	ADJ
taxlaw-8979	418	109	tax	tax	NOUN
taxlaw-8979	418	110	plan.110	plan.110	PROPN
taxlaw-8979	418	111	the	the	DET
taxlaw-8979	418	112	documents	document	NOUN
taxlaw-8979	418	113	showed	show	VERB
taxlaw-8979	418	114	how	how	SCONJ
taxlaw-8979	418	115	apple	apple	NOUN
taxlaw-8979	418	116	shifted	shift	VERB
taxlaw-8979	418	117	the	the	DET
taxlaw-8979	418	118	two	two	NUM
taxlaw-8979	418	119	irish	irish	ADJ
taxlaw-8979	418	120	corporations	corporation	NOUN
taxlaw-8979	418	121	to	to	ADP
taxlaw-8979	418	122	jersey	jersey	PROPN
taxlaw-8979	418	123	,	,	PUNCT
taxlaw-8979	418	124	a	a	DET
taxlaw-8979	418	125	tax	tax	NOUN
taxlaw-8979	418	126	haven	haven	NOUN
taxlaw-8979	418	127	located	locate	VERB
taxlaw-8979	418	128	off	off	ADP
taxlaw-8979	418	129	the	the	DET
taxlaw-8979	418	130	coast	coast	NOUN
taxlaw-8979	418	131	of	of	ADP
taxlaw-8979	418	132	great	great	ADJ
taxlaw-8979	418	133	britain.111	britain.111	ADJ
taxlaw-8979	418	134	one	one	NUM
taxlaw-8979	418	135	of	of	ADP
taxlaw-8979	418	136	these	these	DET
taxlaw-8979	418	137	corporations	corporation	NOUN
taxlaw-8979	418	138	was	be	AUX
taxlaw-8979	418	139	apple	apple	NOUN
taxlaw-8979	418	140	sales	sale	NOUN
taxlaw-8979	418	141	international	international	ADJ
taxlaw-8979	418	142	and	and	CCONJ
taxlaw-8979	418	143	had	have	AUX
taxlaw-8979	418	144	been	be	AUX
taxlaw-8979	418	145	apple	apple	NOUN
taxlaw-8979	418	146	’s	’s	PART
taxlaw-8979	418	147	biggest	big	ADJ
taxlaw-8979	418	148	profit	profit	NOUN
taxlaw-8979	418	149	-	-	PUNCT
taxlaw-8979	418	150	maker	maker	NOUN
taxlaw-8979	418	151	,	,	PUNCT
taxlaw-8979	418	152	generating	generate	VERB
taxlaw-8979	418	153	$	$	SYM
taxlaw-8979	418	154	120	120	NUM
taxlaw-8979	418	155	billion	billion	NUM
taxlaw-8979	418	156	in	in	ADP
taxlaw-8979	418	157	revenue	revenue	NOUN
taxlaw-8979	418	158	or	or	CCONJ
taxlaw-8979	418	159	almost	almost	ADV
taxlaw-8979	418	160	60	60	NUM
taxlaw-8979	418	161	%	%	NOUN
taxlaw-8979	418	162	of	of	ADP
taxlaw-8979	418	163	apple	apple	NOUN
taxlaw-8979	418	164	’s	’s	PART
taxlaw-8979	418	165	global	global	ADJ
taxlaw-8979	418	166	earnings.112	earnings.112	NOUN
taxlaw-8979	418	167	as	as	ADP
taxlaw-8979	418	168	a	a	DET
taxlaw-8979	418	169	result	result	NOUN
taxlaw-8979	418	170	of	of	ADP
taxlaw-8979	418	171	these	these	DET
taxlaw-8979	418	172	moves	move	NOUN
taxlaw-8979	418	173	,	,	PUNCT
taxlaw-8979	418	174	apple	apple	PROPN
taxlaw-8979	418	175	managed	manage	VERB
taxlaw-8979	418	176	once	once	ADV
taxlaw-8979	418	177	again	again	ADV
taxlaw-8979	418	178	to	to	PART
taxlaw-8979	418	179	reduce	reduce	VERB
taxlaw-8979	418	180	its	its	PRON
taxlaw-8979	418	181	global	global	ADJ
taxlaw-8979	418	182	tax	tax	NOUN
taxlaw-8979	418	183	liability	liability	NOUN
taxlaw-8979	418	184	greatly	greatly	ADV
taxlaw-8979	418	185	.	.	PUNCT
taxlaw-8979	419	1	similarly	similarly	ADV
taxlaw-8979	419	2	,	,	PUNCT
taxlaw-8979	419	3	a	a	DET
taxlaw-8979	419	4	data	data	NOUN
taxlaw-8979	419	5	leak	leak	NOUN
taxlaw-8979	419	6	known	know	VERB
taxlaw-8979	419	7	as	as	ADP
taxlaw-8979	419	8	luxleaks	luxleak	NOUN
taxlaw-8979	419	9	revealed	reveal	VERB
taxlaw-8979	419	10	how	how	SCONJ
taxlaw-8979	419	11	luxembourg	luxembourg	PROPN
taxlaw-8979	419	12	,	,	PUNCT
taxlaw-8979	419	13	a	a	DET
taxlaw-8979	419	14	land	land	NOUN
taxlaw-8979	419	15	-	-	PUNCT
taxlaw-8979	419	16	locked	lock	VERB
taxlaw-8979	419	17	european	european	PROPN
taxlaw-8979	419	18	tax	tax	PROPN
taxlaw-8979	419	19	haven	haven	PROPN
taxlaw-8979	419	20	,	,	PUNCT
taxlaw-8979	419	21	engages	engage	VERB
taxlaw-8979	419	22	in	in	ADP
taxlaw-8979	419	23	predatory	predatory	ADJ
taxlaw-8979	419	24	tax	tax	NOUN
taxlaw-8979	419	25	competition	competition	NOUN
taxlaw-8979	419	26	by	by	ADP
taxlaw-8979	419	27	offering	offer	VERB
taxlaw-8979	419	28	private	private	ADJ
taxlaw-8979	419	29	rulings	ruling	NOUN
taxlaw-8979	419	30	to	to	ADP
taxlaw-8979	419	31	multinational	multinational	ADJ
taxlaw-8979	419	32	corporations	corporation	NOUN
taxlaw-8979	419	33	to	to	PART
taxlaw-8979	419	34	reduce	reduce	VERB
taxlaw-8979	419	35	their	their	PRON
taxlaw-8979	419	36	global	global	ADJ
taxlaw-8979	419	37	tax	tax	NOUN
taxlaw-8979	419	38	liabilities	liability	NOUN
taxlaw-8979	419	39	legally.113	legally.113	PROPN
taxlaw-8979	419	40	luxleaks	luxleak	NOUN
taxlaw-8979	419	41	was	be	AUX
taxlaw-8979	419	42	derived	derive	VERB
taxlaw-8979	419	43	from	from	ADP
taxlaw-8979	419	44	a	a	DET
taxlaw-8979	419	45	database	database	NOUN
taxlaw-8979	419	46	taken	take	VERB
taxlaw-8979	419	47	from	from	ADP
taxlaw-8979	419	48	pricewaterhousecoopers	pricewaterhousecooper	NOUN
taxlaw-8979	419	49	and	and	CCONJ
taxlaw-8979	419	50	included	include	VERB
taxlaw-8979	419	51	the	the	DET
taxlaw-8979	419	52	accounting	accounting	NOUN
taxlaw-8979	419	53	firm	firm	NOUN
taxlaw-8979	419	54	’s	’s	PART
taxlaw-8979	419	55	application	application	NOUN
taxlaw-8979	419	56	for	for	ADP
taxlaw-8979	419	57	private	private	ADJ
taxlaw-8979	419	58	rulings	ruling	NOUN
taxlaw-8979	419	59	that	that	PRON
taxlaw-8979	419	60	were	be	AUX
taxlaw-8979	419	61	granted	grant	VERB
taxlaw-8979	419	62	to	to	ADP
taxlaw-8979	419	63	its	its	PRON
taxlaw-8979	419	64	corporate	corporate	ADJ
taxlaw-8979	419	65	clients	client	NOUN
taxlaw-8979	419	66	by	by	ADP
taxlaw-8979	419	67	luxembourgian	luxembourgian	ADJ
taxlaw-8979	419	68	tax	tax	NOUN
taxlaw-8979	419	69	officials	official	NOUN
taxlaw-8979	419	70	,	,	PUNCT
taxlaw-8979	419	71	although	although	SCONJ
taxlaw-8979	419	72	these	these	DET
taxlaw-8979	419	73	rulings	ruling	NOUN
taxlaw-8979	419	74	were	be	AUX
taxlaw-8979	419	75	never	never	ADV
taxlaw-8979	419	76	provided	provide	VERB
taxlaw-8979	419	77	to	to	ADP
taxlaw-8979	419	78	any	any	DET
taxlaw-8979	419	79	foreign	foreign	ADJ
taxlaw-8979	419	80	tax	tax	NOUN
taxlaw-8979	419	81	authorities	authority	NOUN
taxlaw-8979	419	82	.	.	PUNCT
taxlaw-8979	420	1	these	these	DET
taxlaw-8979	420	2	rulings	ruling	NOUN
taxlaw-8979	420	3	107	107	NUM
taxlaw-8979	420	4	see	see	VERB
taxlaw-8979	420	5	statistica	statistica	PROPN
taxlaw-8979	420	6	,	,	PUNCT
taxlaw-8979	420	7	the	the	DET
taxlaw-8979	420	8	100	100	NUM
taxlaw-8979	420	9	largest	large	ADJ
taxlaw-8979	420	10	companies	company	NOUN
taxlaw-8979	420	11	in	in	ADP
taxlaw-8979	420	12	the	the	DET
taxlaw-8979	420	13	world	world	NOUN
taxlaw-8979	420	14	by	by	ADP
taxlaw-8979	420	15	market	market	NOUN
taxlaw-8979	420	16	capitalization	capitalization	NOUN
taxlaw-8979	420	17	in	in	ADP
taxlaw-8979	420	18	2021	2021	NUM
taxlaw-8979	420	19	(	(	PUNCT
taxlaw-8979	420	20	2021	2021	NUM
taxlaw-8979	420	21	)	)	PUNCT
taxlaw-8979	420	22	,	,	PUNCT
taxlaw-8979	420	23	https://www.statista.com/statistics/263264/top-companies-in-the-world-by-market-capitalization/	https://www.statista.com/statistics/263264/top-companies-in-the-world-by-market-capitalization/	PROPN
taxlaw-8979	421	1	[	[	X
taxlaw-8979	421	2	https://perma.cc/f84p-9tal	https://perma.cc/f84p-9tal	PROPN
taxlaw-8979	421	3	]	]	PUNCT
taxlaw-8979	421	4	.	.	PUNCT
taxlaw-8979	421	5	108	108	NUM
taxlaw-8979	421	6	see	see	VERB
taxlaw-8979	421	7	jeremy	jeremy	PROPN
taxlaw-8979	421	8	kahn	kahn	PROPN
taxlaw-8979	421	9	,	,	PUNCT
taxlaw-8979	421	10	google	google	PROPN
taxlaw-8979	421	11	’s	’s	PART
taxlaw-8979	421	12	‘	'	PUNCT
taxlaw-8979	421	13	dutch	dutch	ADJ
taxlaw-8979	421	14	sandwich	sandwich	NOUN
taxlaw-8979	421	15	’	'	PUNCT
taxlaw-8979	421	16	shielded	shield	VERB
taxlaw-8979	421	17	16	16	NUM
taxlaw-8979	421	18	billion	billion	NUM
taxlaw-8979	421	19	euros	euro	NOUN
taxlaw-8979	421	20	from	from	ADP
taxlaw-8979	421	21	tax	tax	NOUN
taxlaw-8979	421	22	,	,	PUNCT
taxlaw-8979	421	23	bloomberg	bloomberg	PROPN
taxlaw-8979	421	24	(	(	PUNCT
taxlaw-8979	421	25	jan	jan	PROPN
taxlaw-8979	421	26	.	.	PROPN
taxlaw-8979	421	27	2	2	NUM
taxlaw-8979	421	28	,	,	PUNCT
taxlaw-8979	421	29	2018	2018	NUM
taxlaw-8979	421	30	)	)	PUNCT
taxlaw-8979	421	31	,	,	PUNCT
taxlaw-8979	421	32	https://www.independent.co.uk/news/business/news/google-alphabet-tax-netherlands-dutch-sandwichbermuda-ireland-a8138466.html	https://www.independent.co.uk/news/business/news/google-alphabet-tax-netherlands-dutch-sandwichbermuda-ireland-a8138466.html	NOUN
taxlaw-8979	422	1	[	[	X
taxlaw-8979	422	2	https://perma.cc/elh8-b3nq	https://perma.cc/elh8-b3nq	NOUN
taxlaw-8979	422	3	]	]	X
taxlaw-8979	422	4	.	.	PUNCT
taxlaw-8979	423	1	109	109	NUM
taxlaw-8979	423	2	the	the	DET
taxlaw-8979	423	3	tax	tax	NOUN
taxlaw-8979	423	4	plan	plan	NOUN
taxlaw-8979	423	5	was	be	AUX
taxlaw-8979	423	6	also	also	ADV
taxlaw-8979	423	7	(	(	PUNCT
taxlaw-8979	423	8	unsuccessfully	unsuccessfully	ADV
taxlaw-8979	423	9	)	)	PUNCT
taxlaw-8979	423	10	attacked	attack	VERB
taxlaw-8979	423	11	by	by	ADP
taxlaw-8979	423	12	european	european	PROPN
taxlaw-8979	423	13	commission	commission	PROPN
taxlaw-8979	423	14	(	(	PUNCT
taxlaw-8979	423	15	ec	ec	PROPN
taxlaw-8979	423	16	)	)	PUNCT
taxlaw-8979	423	17	regulators	regulator	NOUN
taxlaw-8979	423	18	.	.	PUNCT
taxlaw-8979	424	1	the	the	DET
taxlaw-8979	424	2	ec	ec	PROPN
taxlaw-8979	424	3	alleged	allege	VERB
taxlaw-8979	424	4	apple	apple	NOUN
taxlaw-8979	424	5	’s	’s	PART
taxlaw-8979	424	6	plan	plan	NOUN
taxlaw-8979	424	7	was	be	AUX
taxlaw-8979	424	8	an	an	DET
taxlaw-8979	424	9	illegal	illegal	ADJ
taxlaw-8979	424	10	subsidy	subsidy	NOUN
taxlaw-8979	424	11	(	(	PUNCT
taxlaw-8979	424	12	more	more	ADV
taxlaw-8979	424	13	technically	technically	ADV
taxlaw-8979	424	14	,	,	PUNCT
taxlaw-8979	424	15	illegal	illegal	ADJ
taxlaw-8979	424	16	state	state	NOUN
taxlaw-8979	424	17	aid	aid	NOUN
taxlaw-8979	424	18	)	)	PUNCT
taxlaw-8979	424	19	that	that	PRON
taxlaw-8979	424	20	improperly	improperly	ADV
taxlaw-8979	424	21	reduced	reduce	VERB
taxlaw-8979	424	22	irish	irish	ADJ
taxlaw-8979	424	23	tax	tax	NOUN
taxlaw-8979	424	24	revenues	revenue	NOUN
taxlaw-8979	424	25	by	by	ADP
taxlaw-8979	424	26	around	around	ADV
taxlaw-8979	424	27	$	$	SYM
taxlaw-8979	424	28	16	16	NUM
taxlaw-8979	424	29	billion	billion	NUM
taxlaw-8979	424	30	.	.	PUNCT
taxlaw-8979	425	1	the	the	DET
taxlaw-8979	425	2	european	european	PROPN
taxlaw-8979	425	3	commission	commission	PROPN
taxlaw-8979	425	4	calculated	calculate	VERB
taxlaw-8979	425	5	the	the	DET
taxlaw-8979	425	6	tax	tax	NOUN
taxlaw-8979	425	7	rate	rate	NOUN
taxlaw-8979	425	8	for	for	ADP
taxlaw-8979	425	9	one	one	NUM
taxlaw-8979	425	10	of	of	ADP
taxlaw-8979	425	11	apple	apple	NOUN
taxlaw-8979	425	12	’s	’s	PART
taxlaw-8979	425	13	irish	irish	ADJ
taxlaw-8979	425	14	companies	company	NOUN
taxlaw-8979	425	15	for	for	ADP
taxlaw-8979	425	16	one	one	NUM
taxlaw-8979	425	17	year	year	NOUN
taxlaw-8979	425	18	to	to	PART
taxlaw-8979	425	19	be	be	AUX
taxlaw-8979	425	20	0.005	0.005	NUM
taxlaw-8979	425	21	%	%	NOUN
taxlaw-8979	425	22	.	.	PUNCT
taxlaw-8979	426	1	while	while	SCONJ
taxlaw-8979	426	2	a	a	DET
taxlaw-8979	426	3	court	court	NOUN
taxlaw-8979	426	4	initially	initially	ADV
taxlaw-8979	426	5	supported	support	VERB
taxlaw-8979	426	6	the	the	DET
taxlaw-8979	426	7	ec	ec	PROPN
taxlaw-8979	426	8	,	,	PUNCT
taxlaw-8979	426	9	the	the	DET
taxlaw-8979	426	10	european	european	PROPN
taxlaw-8979	426	11	general	general	PROPN
taxlaw-8979	426	12	court	court	PROPN
taxlaw-8979	426	13	overturned	overturn	VERB
taxlaw-8979	426	14	the	the	DET
taxlaw-8979	426	15	decision	decision	NOUN
taxlaw-8979	426	16	and	and	CCONJ
taxlaw-8979	426	17	ruled	rule	VERB
taxlaw-8979	426	18	in	in	ADP
taxlaw-8979	426	19	favor	favor	NOUN
taxlaw-8979	426	20	of	of	ADP
taxlaw-8979	426	21	apple	apple	NOUN
taxlaw-8979	426	22	.	.	PUNCT
taxlaw-8979	427	1	see	see	VERB
taxlaw-8979	427	2	case	case	NOUN
taxlaw-8979	427	3	t-778/16	t-778/16	NOUN
taxlaw-8979	427	4	,	,	PUNCT
taxlaw-8979	427	5	ireland	ireland	NOUN
taxlaw-8979	427	6	v.	v.	ADP
taxlaw-8979	427	7	comm’n	comm’n	NOUN
taxlaw-8979	427	8	,	,	PUNCT
taxlaw-8979	427	9	ecli	ecli	NOUN
taxlaw-8979	427	10	:	:	PUNCT
taxlaw-8979	427	11	eu	eu	ADJ
taxlaw-8979	427	12	:	:	PUNCT
taxlaw-8979	427	13	t:2020:338	t:2020:338	PROPN
taxlaw-8979	427	14	(	(	PUNCT
taxlaw-8979	427	15	july	july	PROPN
taxlaw-8979	427	16	15	15	NUM
taxlaw-8979	427	17	,	,	PUNCT
taxlaw-8979	427	18	2020	2020	NUM
taxlaw-8979	427	19	)	)	PUNCT
taxlaw-8979	427	20	;	;	PUNCT
taxlaw-8979	427	21	case	case	NOUN
taxlaw-8979	427	22	t-892/16	t-892/16	NOUN
taxlaw-8979	427	23	,	,	PUNCT
taxlaw-8979	427	24	apple	apple	NOUN
taxlaw-8979	427	25	sales	sale	NOUN
taxlaw-8979	427	26	int’l	int’l	ADJ
taxlaw-8979	427	27	v.	v.	ADP
taxlaw-8979	427	28	comm’n	comm’n	NOUN
taxlaw-8979	427	29	,	,	PUNCT
taxlaw-8979	427	30	ecli	ecli	NOUN
taxlaw-8979	427	31	:	:	PUNCT
taxlaw-8979	427	32	eu	eu	ADJ
taxlaw-8979	427	33	:	:	PUNCT
taxlaw-8979	427	34	t:2020:338	t:2020:338	PROPN
taxlaw-8979	427	35	(	(	PUNCT
taxlaw-8979	427	36	july	july	PROPN
taxlaw-8979	427	37	15	15	NUM
taxlaw-8979	427	38	,	,	PUNCT
taxlaw-8979	427	39	2020	2020	NUM
taxlaw-8979	427	40	)	)	PUNCT
taxlaw-8979	427	41	.	.	PUNCT
taxlaw-8979	428	1	110	110	NUM
taxlaw-8979	428	2	see	see	VERB
taxlaw-8979	428	3	i	i	PRON
taxlaw-8979	428	4	d.	d.	PROPN
taxlaw-8979	428	5	111	111	NUM
taxlaw-8979	428	6	the	the	DET
taxlaw-8979	428	7	leaked	leak	VERB
taxlaw-8979	428	8	documents	document	NOUN
taxlaw-8979	428	9	allowed	allow	VERB
taxlaw-8979	428	10	journalists	journalist	NOUN
taxlaw-8979	428	11	to	to	PART
taxlaw-8979	428	12	trace	trace	VERB
taxlaw-8979	428	13	apple	apple	NOUN
taxlaw-8979	428	14	’s	’s	PART
taxlaw-8979	428	15	money	money	NOUN
taxlaw-8979	428	16	trail	trail	NOUN
taxlaw-8979	428	17	to	to	ADP
taxlaw-8979	428	18	a	a	DET
taxlaw-8979	428	19	building	building	NOUN
taxlaw-8979	428	20	used	use	VERB
taxlaw-8979	428	21	by	by	ADP
taxlaw-8979	428	22	appleby	appleby	PROPN
taxlaw-8979	428	23	and	and	CCONJ
taxlaw-8979	428	24	estera	estera	NOUN
taxlaw-8979	428	25	in	in	ADP
taxlaw-8979	428	26	jersey	jersey	PROPN
taxlaw-8979	428	27	,	,	PUNCT
taxlaw-8979	428	28	a	a	DET
taxlaw-8979	428	29	tax	tax	NOUN
taxlaw-8979	428	30	haven	haven	NOUN
taxlaw-8979	428	31	and	and	CCONJ
taxlaw-8979	428	32	u.k	u.k	PROPN
taxlaw-8979	428	33	.	.	PROPN
taxlaw-8979	428	34	crown	crown	NOUN
taxlaw-8979	428	35	dependency	dependency	NOUN
taxlaw-8979	428	36	with	with	ADP
taxlaw-8979	428	37	zero	zero	NUM
taxlaw-8979	428	38	corporate	corporate	ADJ
taxlaw-8979	428	39	taxes	taxis	NOUN
taxlaw-8979	428	40	for	for	ADP
taxlaw-8979	428	41	foreign	foreign	ADJ
taxlaw-8979	428	42	companies	company	NOUN
taxlaw-8979	428	43	.	.	PUNCT
taxlaw-8979	429	1	see	see	VERB
taxlaw-8979	429	2	jessie	jessie	PROPN
taxlaw-8979	429	3	drucker	drucker	PROPN
taxlaw-8979	429	4	&	&	CCONJ
taxlaw-8979	429	5	simon	simon	PROPN
taxlaw-8979	429	6	bowers	bowers	PROPN
taxlaw-8979	429	7	,	,	PUNCT
taxlaw-8979	429	8	after	after	ADP
taxlaw-8979	429	9	a	a	DET
taxlaw-8979	429	10	tax	tax	NOUN
taxlaw-8979	429	11	crackdown	crackdown	NOUN
taxlaw-8979	429	12	,	,	PUNCT
taxlaw-8979	429	13	apple	apple	PROPN
taxlaw-8979	429	14	found	find	VERB
taxlaw-8979	429	15	a	a	DET
taxlaw-8979	429	16	new	new	ADJ
taxlaw-8979	429	17	shelter	shelter	NOUN
taxlaw-8979	429	18	for	for	ADP
taxlaw-8979	429	19	its	its	PRON
taxlaw-8979	429	20	profits	profit	NOUN
taxlaw-8979	429	21	,	,	PUNCT
taxlaw-8979	429	22	n.y	n.y	PROPN
taxlaw-8979	429	23	.	.	PROPN
taxlaw-8979	429	24	times	times	PROPN
taxlaw-8979	429	25	(	(	PUNCT
taxlaw-8979	429	26	nov	nov	PROPN
taxlaw-8979	429	27	.	.	PROPN
taxlaw-8979	429	28	6	6	NUM
taxlaw-8979	429	29	,	,	PUNCT
taxlaw-8979	429	30	2017	2017	NUM
taxlaw-8979	429	31	)	)	PUNCT
taxlaw-8979	429	32	,	,	PUNCT
taxlaw-8979	429	33	https://www.nytimes.com/2017/11/06/world/apple-taxes-jersey.html	https://www.nytimes.com/2017/11/06/world/apple-taxes-jersey.html	PROPN
taxlaw-8979	430	1	[	[	X
taxlaw-8979	430	2	https://perma.cc/j5w8-w2lq	https://perma.cc/j5w8-w2lq	X
taxlaw-8979	430	3	]	]	X
taxlaw-8979	430	4	;	;	PUNCT
taxlaw-8979	430	5	bowers	bower	NOUN
taxlaw-8979	430	6	,	,	PUNCT
taxlaw-8979	430	7	nike	nike	PROPN
taxlaw-8979	430	8	,	,	PUNCT
taxlaw-8979	430	9	supra	supra	PROPN
taxlaw-8979	430	10	note	note	PROPN
taxlaw-8979	431	1	102	102	NUM
taxlaw-8979	431	2	.	.	SYM
taxlaw-8979	431	3	112	112	NUM
taxlaw-8979	431	4	see	see	NOUN
taxlaw-8979	431	5	bowers	bower	NOUN
taxlaw-8979	431	6	,	,	PUNCT
taxlaw-8979	431	7	leaked	leak	VERB
taxlaw-8979	431	8	documents	document	NOUN
taxlaw-8979	431	9	,	,	PUNCT
taxlaw-8979	431	10	supra	supra	PROPN
taxlaw-8979	431	11	note	note	NOUN
taxlaw-8979	431	12	102	102	NUM
taxlaw-8979	431	13	.	.	NOUN
taxlaw-8979	431	14	113	113	NUM
taxlaw-8979	431	15	see	see	VERB
taxlaw-8979	431	16	matthew	matthew	PROPN
taxlaw-8979	431	17	caruana	caruana	PROPN
taxlaw-8979	431	18	galizia	galizia	PROPN
taxlaw-8979	431	19	et	et	PROPN
taxlaw-8979	431	20	al	al	PROPN
taxlaw-8979	431	21	.	.	PROPN
taxlaw-8979	431	22	,	,	PUNCT
taxlaw-8979	431	23	explore	explore	VERB
taxlaw-8979	431	24	the	the	DET
taxlaw-8979	431	25	documents	document	NOUN
taxlaw-8979	431	26	:	:	PUNCT
taxlaw-8979	431	27	luxembourg	luxembourg	PROPN
taxlaw-8979	431	28	leaks	leaks	PROPN
taxlaw-8979	431	29	database	database	NOUN
taxlaw-8979	431	30	,	,	PUNCT
taxlaw-8979	431	31	int’l	int’l	PRON
taxlaw-8979	431	32	consortium	consortium	VERB
taxlaw-8979	431	33	investigative	investigative	ADJ
taxlaw-8979	431	34	journalists	journalist	NOUN
taxlaw-8979	431	35	(	(	PUNCT
taxlaw-8979	431	36	dec	dec	PROPN
taxlaw-8979	431	37	.	.	PROPN
taxlaw-8979	431	38	9	9	NUM
taxlaw-8979	431	39	,	,	PUNCT
taxlaw-8979	431	40	2014	2014	NUM
taxlaw-8979	431	41	)	)	PUNCT
taxlaw-8979	431	42	,	,	PUNCT
taxlaw-8979	431	43	http://www.icij.org/project/luxembourg-leaks/exploredocuments	http://www.icij.org/project/luxembourg-leaks/exploredocument	VERB
taxlaw-8979	431	44	-luxembourg	-luxembourg	NOUN
taxlaw-8979	431	45	-	-	PUNCT
taxlaw-8979	431	46	leaks	leak	NOUN
taxlaw-8979	431	47	-	-	PUNCT
taxlaw-8979	431	48	database	database	NOUN
taxlaw-8979	432	1	[	[	X
taxlaw-8979	432	2	https://perma.cc/u7eh-6e85	https://perma.cc/u7eh-6e85	X
taxlaw-8979	432	3	]	]	X
taxlaw-8979	432	4	.	.	PUNCT
taxlaw-8979	433	1	see	see	VERB
taxlaw-8979	433	2	also	also	ADV
taxlaw-8979	433	3	omri	omri	PROPN
taxlaw-8979	433	4	y.	y.	PROPN
taxlaw-8979	433	5	marian	marian	PROPN
taxlaw-8979	433	6	,	,	PUNCT
taxlaw-8979	433	7	the	the	DET
taxlaw-8979	433	8	state	state	NOUN
taxlaw-8979	433	9	administration	administration	NOUN
taxlaw-8979	433	10	of	of	ADP
taxlaw-8979	433	11	international	international	ADJ
taxlaw-8979	433	12	tax	tax	NOUN
taxlaw-8979	433	13	avoidance	avoidance	NOUN
taxlaw-8979	433	14	,	,	PUNCT
taxlaw-8979	433	15	7	7	NUM
taxlaw-8979	433	16	harv	harv	NOUN
taxlaw-8979	433	17	.	.	PUNCT
taxlaw-8979	434	1	bus	bus	NOUN
taxlaw-8979	434	2	.	.	PUNCT
taxlaw-8979	435	1	l.	l.	PROPN
taxlaw-8979	435	2	rev	rev	PROPN
taxlaw-8979	435	3	.	.	PROPN
taxlaw-8979	435	4	1	1	NUM
taxlaw-8979	435	5	,	,	PUNCT
taxlaw-8979	435	6	6–8	6–8	INTJ
taxlaw-8979	435	7	(	(	PUNCT
taxlaw-8979	435	8	2017	2017	NUM
taxlaw-8979	435	9	)	)	PUNCT
taxlaw-8979	435	10	(	(	PUNCT
taxlaw-8979	435	11	discussing	discuss	VERB
taxlaw-8979	435	12	revelations	revelation	NOUN
taxlaw-8979	435	13	from	from	ADP
taxlaw-8979	435	14	luxleaks	luxleak	NOUN
taxlaw-8979	435	15	,	,	PUNCT
taxlaw-8979	435	16	which	which	PRON
taxlaw-8979	435	17	revealed	reveal	VERB
taxlaw-8979	435	18	luxembourg	luxembourg	PROPN
taxlaw-8979	435	19	was	be	AUX
taxlaw-8979	435	20	undermining	undermine	VERB
taxlaw-8979	435	21	international	international	ADJ
taxlaw-8979	435	22	tax	tax	NOUN
taxlaw-8979	435	23	system	system	NOUN
taxlaw-8979	435	24	by	by	ADP
taxlaw-8979	435	25	providing	provide	VERB
taxlaw-8979	435	26	significant	significant	ADJ
taxlaw-8979	435	27	tax	tax	NOUN
taxlaw-8979	435	28	breaks	break	NOUN
taxlaw-8979	435	29	to	to	ADP
taxlaw-8979	435	30	multinational	multinational	ADJ
taxlaw-8979	435	31	firms	firm	NOUN
taxlaw-8979	435	32	)	)	PUNCT
taxlaw-8979	435	33	;	;	PUNCT
taxlaw-8979	435	34	b.	b.	PROPN
taxlaw-8979	435	35	huesecken	huesecken	VERB
taxlaw-8979	435	36	et	et	PROPN
taxlaw-8979	435	37	al	al	PROPN
taxlaw-8979	435	38	.	.	PROPN
taxlaw-8979	435	39	,	,	PUNCT
taxlaw-8979	435	40	effects	effect	NOUN
taxlaw-8979	435	41	of	of	ADP
taxlaw-8979	435	42	disclosing	disclose	VERB
taxlaw-8979	435	43	tax	tax	NOUN
taxlaw-8979	435	44	avoidance	avoidance	NOUN
taxlaw-8979	435	45	:	:	PUNCT
taxlaw-8979	435	46	capital	capital	NOUN
taxlaw-8979	435	47	market	market	NOUN
taxlaw-8979	435	48	reaction	reaction	NOUN
taxlaw-8979	435	49	to	to	ADP
taxlaw-8979	435	50	luxleaks	luxleaks	PROPN
taxlaw-8979	435	51	(	(	PUNCT
taxlaw-8979	435	52	university	university	NOUN
taxlaw-8979	435	53	of	of	ADP
taxlaw-8979	435	54	cologne	cologne	NOUN
taxlaw-8979	435	55	working	working	NOUN
taxlaw-8979	435	56	paper	paper	NOUN
taxlaw-8979	435	57	,	,	PUNCT
taxlaw-8979	435	58	2018	2018	NUM
taxlaw-8979	435	59	)	)	PUNCT
taxlaw-8979	435	60	,	,	PUNCT
taxlaw-8979	435	61	http://doi.org/10.2139/ssrn.2848757	http://doi.org/10.2139/ssrn.2848757	PRON
taxlaw-8979	436	1	[	[	X
taxlaw-8979	436	2	https://perma.cc/g38a-u96d	https://perma.cc/g38a-u96d	X
taxlaw-8979	436	3	]	]	X
taxlaw-8979	436	4	(	(	PUNCT
taxlaw-8979	436	5	providing	provide	VERB
taxlaw-8979	436	6	big	big	ADJ
taxlaw-8979	436	7	data	datum	NOUN
taxlaw-8979	436	8	analysis	analysis	NOUN
taxlaw-8979	436	9	to	to	PART
taxlaw-8979	436	10	show	show	VERB
taxlaw-8979	436	11	how	how	SCONJ
taxlaw-8979	436	12	firms	firm	NOUN
taxlaw-8979	436	13	had	have	VERB
taxlaw-8979	436	14	positive	positive	ADJ
taxlaw-8979	436	15	abnormal	abnormal	ADJ
taxlaw-8979	436	16	returns	return	NOUN
taxlaw-8979	436	17	after	after	ADP
taxlaw-8979	436	18	being	be	AUX
taxlaw-8979	436	19	identified	identify	VERB
taxlaw-8979	436	20	in	in	ADP
taxlaw-8979	436	21	luxleaks	luxleak	NOUN
taxlaw-8979	436	22	)	)	PUNCT
taxlaw-8979	436	23	.	.	PUNCT
taxlaw-8979	437	1	2021	2021	NUM
taxlaw-8979	437	2	]	]	PUNCT
taxlaw-8979	437	3	secrets	secret	NOUN
taxlaw-8979	437	4	of	of	ADP
taxlaw-8979	437	5	the	the	DET
taxlaw-8979	437	6	panama	panama	PROPN
taxlaw-8979	437	7	papers	paper	NOUN
taxlaw-8979	437	8	63	63	NUM
taxlaw-8979	437	9	offered	offer	VERB
taxlaw-8979	437	10	tax	tax	NOUN
taxlaw-8979	437	11	breaks	break	NOUN
taxlaw-8979	437	12	that	that	PRON
taxlaw-8979	437	13	allowed	allow	VERB
taxlaw-8979	437	14	the	the	DET
taxlaw-8979	437	15	companies	company	NOUN
taxlaw-8979	437	16	legally	legally	ADV
taxlaw-8979	437	17	to	to	PART
taxlaw-8979	437	18	reduce	reduce	VERB
taxlaw-8979	437	19	global	global	ADJ
taxlaw-8979	437	20	tax	tax	NOUN
taxlaw-8979	437	21	liabilities	liability	NOUN
taxlaw-8979	437	22	in	in	ADP
taxlaw-8979	437	23	ways	way	NOUN
taxlaw-8979	437	24	that	that	PRON
taxlaw-8979	437	25	were	be	AUX
taxlaw-8979	437	26	not	not	PART
taxlaw-8979	437	27	transparent	transparent	ADJ
taxlaw-8979	437	28	to	to	ADP
taxlaw-8979	437	29	other	other	ADJ
taxlaw-8979	437	30	tax	tax	NOUN
taxlaw-8979	437	31	authorities	authority	NOUN
taxlaw-8979	437	32	.	.	PUNCT
taxlaw-8979	438	1	luxleaks	luxleak	NOUN
taxlaw-8979	438	2	spurred	spur	VERB
taxlaw-8979	438	3	international	international	ADJ
taxlaw-8979	438	4	tax	tax	NOUN
taxlaw-8979	438	5	transparency	transparency	NOUN
taxlaw-8979	438	6	reforms	reform	NOUN
taxlaw-8979	438	7	to	to	PART
taxlaw-8979	438	8	encourage	encourage	VERB
taxlaw-8979	438	9	governments	government	NOUN
taxlaw-8979	438	10	to	to	PART
taxlaw-8979	438	11	exchange	exchange	VERB
taxlaw-8979	438	12	tax	tax	NOUN
taxlaw-8979	438	13	rulings	ruling	NOUN
taxlaw-8979	438	14	with	with	ADP
taxlaw-8979	438	15	each	each	DET
taxlaw-8979	438	16	other	other	ADJ
taxlaw-8979	438	17	(	(	PUNCT
taxlaw-8979	438	18	see	see	VERB
taxlaw-8979	438	19	part	part	NOUN
taxlaw-8979	438	20	iii.a	iii.a	NUM
taxlaw-8979	438	21	)	)	PUNCT
taxlaw-8979	438	22	.	.	PUNCT
taxlaw-8979	439	1	e.	e.	PROPN
taxlaw-8979	439	2	summary	summary	PROPN
taxlaw-8979	439	3	over	over	ADP
taxlaw-8979	439	4	the	the	DET
taxlaw-8979	439	5	course	course	NOUN
taxlaw-8979	439	6	of	of	ADP
taxlaw-8979	439	7	the	the	DET
taxlaw-8979	439	8	last	last	ADJ
taxlaw-8979	439	9	century	century	NOUN
taxlaw-8979	439	10	,	,	PUNCT
taxlaw-8979	439	11	tax	tax	NOUN
taxlaw-8979	439	12	benefits	benefit	NOUN
taxlaw-8979	439	13	offered	offer	VERB
taxlaw-8979	439	14	by	by	ADP
taxlaw-8979	439	15	the	the	DET
taxlaw-8979	439	16	offshore	offshore	ADJ
taxlaw-8979	439	17	world	world	NOUN
taxlaw-8979	439	18	increasingly	increasingly	ADV
taxlaw-8979	439	19	privileged	privilege	VERB
taxlaw-8979	439	20	the	the	DET
taxlaw-8979	439	21	interests	interest	NOUN
taxlaw-8979	439	22	of	of	ADP
taxlaw-8979	439	23	three	three	NUM
taxlaw-8979	439	24	main	main	ADJ
taxlaw-8979	439	25	groups	group	NOUN
taxlaw-8979	439	26	:	:	PUNCT
taxlaw-8979	439	27	criminals	criminal	NOUN
taxlaw-8979	439	28	,	,	PUNCT
taxlaw-8979	439	29	wealthy	wealthy	ADJ
taxlaw-8979	439	30	taxpayers	taxpayer	NOUN
taxlaw-8979	439	31	,	,	PUNCT
taxlaw-8979	439	32	and	and	CCONJ
taxlaw-8979	439	33	multinational	multinational	ADJ
taxlaw-8979	439	34	corporations	corporation	NOUN
taxlaw-8979	439	35	.	.	PUNCT
taxlaw-8979	440	1	criminals	criminal	NOUN
taxlaw-8979	440	2	benefit	benefit	VERB
taxlaw-8979	440	3	from	from	ADP
taxlaw-8979	440	4	the	the	DET
taxlaw-8979	440	5	opacity	opacity	NOUN
taxlaw-8979	440	6	of	of	ADP
taxlaw-8979	440	7	the	the	DET
taxlaw-8979	440	8	offshore	offshore	ADJ
taxlaw-8979	440	9	world	world	NOUN
taxlaw-8979	440	10	where	where	SCONJ
taxlaw-8979	440	11	offshore	offshore	ADJ
taxlaw-8979	440	12	entities	entity	NOUN
taxlaw-8979	440	13	are	be	AUX
taxlaw-8979	440	14	deployed	deploy	VERB
taxlaw-8979	440	15	to	to	PART
taxlaw-8979	440	16	launder	launder	VERB
taxlaw-8979	440	17	dirty	dirty	ADJ
taxlaw-8979	440	18	money	money	NOUN
taxlaw-8979	440	19	and	and	CCONJ
taxlaw-8979	440	20	mask	mask	VERB
taxlaw-8979	440	21	the	the	DET
taxlaw-8979	440	22	identity	identity	NOUN
taxlaw-8979	440	23	of	of	ADP
taxlaw-8979	440	24	beneficial	beneficial	ADJ
taxlaw-8979	440	25	owners	owner	NOUN
taxlaw-8979	440	26	(	(	PUNCT
taxlaw-8979	440	27	that	that	PRON
taxlaw-8979	440	28	is	is	ADV
taxlaw-8979	440	29	,	,	PUNCT
taxlaw-8979	440	30	the	the	DET
taxlaw-8979	440	31	human	human	ADJ
taxlaw-8979	440	32	being	being	NOUN
taxlaw-8979	440	33	who	who	PRON
taxlaw-8979	440	34	actually	actually	ADV
taxlaw-8979	440	35	owns	own	VERB
taxlaw-8979	440	36	assets	asset	NOUN
taxlaw-8979	440	37	held	hold	VERB
taxlaw-8979	440	38	by	by	ADP
taxlaw-8979	440	39	the	the	DET
taxlaw-8979	440	40	entities	entity	NOUN
taxlaw-8979	440	41	)	)	PUNCT
taxlaw-8979	440	42	.	.	PUNCT
taxlaw-8979	441	1	trillions	trillion	NOUN
taxlaw-8979	441	2	of	of	ADP
taxlaw-8979	441	3	dirty	dirty	ADJ
taxlaw-8979	441	4	dollars	dollar	NOUN
taxlaw-8979	441	5	flow	flow	VERB
taxlaw-8979	441	6	through	through	ADP
taxlaw-8979	441	7	the	the	DET
taxlaw-8979	441	8	offshore	offshore	ADJ
taxlaw-8979	441	9	system	system	NOUN
taxlaw-8979	441	10	each	each	DET
taxlaw-8979	441	11	year	year	NOUN
taxlaw-8979	441	12	,	,	PUNCT
taxlaw-8979	441	13	primarily	primarily	ADV
taxlaw-8979	441	14	as	as	ADP
taxlaw-8979	441	15	a	a	DET
taxlaw-8979	441	16	result	result	NOUN
taxlaw-8979	441	17	of	of	ADP
taxlaw-8979	441	18	drug	drug	NOUN
taxlaw-8979	441	19	trafficking	trafficking	NOUN
taxlaw-8979	441	20	and	and	CCONJ
taxlaw-8979	441	21	government	government	NOUN
taxlaw-8979	441	22	corruption	corruption	NOUN
taxlaw-8979	441	23	.	.	PUNCT
taxlaw-8979	442	1	for	for	ADP
taxlaw-8979	442	2	some	some	DET
taxlaw-8979	442	3	lowand	lowand	ADJ
taxlaw-8979	442	4	middle	middle	ADJ
taxlaw-8979	442	5	-	-	PUNCT
taxlaw-8979	442	6	income	income	NOUN
taxlaw-8979	442	7	countries	country	NOUN
taxlaw-8979	442	8	,	,	PUNCT
taxlaw-8979	442	9	corrupt	corrupt	ADJ
taxlaw-8979	442	10	elites	elite	NOUN
taxlaw-8979	442	11	and	and	CCONJ
taxlaw-8979	442	12	politicians	politician	NOUN
taxlaw-8979	442	13	steal	steal	VERB
taxlaw-8979	442	14	foreign	foreign	ADJ
taxlaw-8979	442	15	aid	aid	NOUN
taxlaw-8979	442	16	and	and	CCONJ
taxlaw-8979	442	17	hide	hide	VERB
taxlaw-8979	442	18	the	the	DET
taxlaw-8979	442	19	funds	fund	NOUN
taxlaw-8979	442	20	within	within	ADP
taxlaw-8979	442	21	secret	secret	ADJ
taxlaw-8979	442	22	tax	tax	NOUN
taxlaw-8979	442	23	haven	haven	PROPN
taxlaw-8979	442	24	bank	bank	PROPN
taxlaw-8979	442	25	accounts	account	NOUN
taxlaw-8979	442	26	,	,	PUNCT
taxlaw-8979	442	27	exacerbating	exacerbate	VERB
taxlaw-8979	442	28	existing	exist	VERB
taxlaw-8979	442	29	inequalities	inequality	NOUN
taxlaw-8979	442	30	and	and	CCONJ
taxlaw-8979	442	31	,	,	PUNCT
taxlaw-8979	442	32	at	at	ADP
taxlaw-8979	442	33	times	time	NOUN
taxlaw-8979	442	34	,	,	PUNCT
taxlaw-8979	442	35	leaving	leave	VERB
taxlaw-8979	442	36	citizens	citizen	NOUN
taxlaw-8979	442	37	with	with	ADP
taxlaw-8979	442	38	insufficient	insufficient	ADJ
taxlaw-8979	442	39	resources	resource	NOUN
taxlaw-8979	442	40	like	like	ADP
taxlaw-8979	442	41	food	food	NOUN
taxlaw-8979	442	42	.	.	PUNCT
taxlaw-8979	443	1	from	from	ADP
taxlaw-8979	443	2	a	a	DET
taxlaw-8979	443	3	more	more	ADV
taxlaw-8979	443	4	global	global	ADJ
taxlaw-8979	443	5	perspective	perspective	NOUN
taxlaw-8979	443	6	,	,	PUNCT
taxlaw-8979	443	7	wealthy	wealthy	ADJ
taxlaw-8979	443	8	taxpayers	taxpayer	NOUN
taxlaw-8979	443	9	,	,	PUNCT
taxlaw-8979	443	10	especially	especially	ADV
taxlaw-8979	443	11	the	the	DET
taxlaw-8979	443	12	new	new	ADJ
taxlaw-8979	443	13	gilded	gilded	ADJ
taxlaw-8979	443	14	class	class	NOUN
taxlaw-8979	443	15	of	of	ADP
taxlaw-8979	443	16	ultrahigh	ultrahigh	NOUN
taxlaw-8979	443	17	-	-	PUNCT
taxlaw-8979	443	18	net	net	NOUN
taxlaw-8979	443	19	-	-	PUNCT
taxlaw-8979	443	20	worth	worth	ADJ
taxlaw-8979	443	21	individuals	individual	NOUN
taxlaw-8979	443	22	with	with	ADP
taxlaw-8979	443	23	$	$	SYM
taxlaw-8979	443	24	50	50	NUM
taxlaw-8979	443	25	million	million	NUM
taxlaw-8979	443	26	or	or	CCONJ
taxlaw-8979	443	27	more	more	ADJ
taxlaw-8979	443	28	,	,	PUNCT
taxlaw-8979	443	29	increasingly	increasingly	ADV
taxlaw-8979	443	30	take	take	VERB
taxlaw-8979	443	31	advantage	advantage	NOUN
taxlaw-8979	443	32	of	of	ADP
taxlaw-8979	443	33	tax	tax	NOUN
taxlaw-8979	443	34	havens	haven	NOUN
taxlaw-8979	443	35	to	to	PART
taxlaw-8979	443	36	engage	engage	VERB
taxlaw-8979	443	37	in	in	ADP
taxlaw-8979	443	38	tax	tax	NOUN
taxlaw-8979	443	39	planning	planning	NOUN
taxlaw-8979	443	40	.	.	PUNCT
taxlaw-8979	444	1	if	if	SCONJ
taxlaw-8979	444	2	the	the	DET
taxlaw-8979	444	3	taxpayers	taxpayer	NOUN
taxlaw-8979	444	4	have	have	VERB
taxlaw-8979	444	5	global	global	ADJ
taxlaw-8979	444	6	income	income	NOUN
taxlaw-8979	444	7	,	,	PUNCT
taxlaw-8979	444	8	then	then	ADV
taxlaw-8979	444	9	a	a	DET
taxlaw-8979	444	10	portion	portion	NOUN
taxlaw-8979	444	11	of	of	ADP
taxlaw-8979	444	12	this	this	DET
taxlaw-8979	444	13	income	income	NOUN
taxlaw-8979	444	14	is	be	AUX
taxlaw-8979	444	15	diverted	divert	VERB
taxlaw-8979	444	16	to	to	ADP
taxlaw-8979	444	17	tax	tax	NOUN
taxlaw-8979	444	18	havens	haven	NOUN
taxlaw-8979	444	19	where	where	SCONJ
taxlaw-8979	444	20	it	it	PRON
taxlaw-8979	444	21	remains	remain	VERB
taxlaw-8979	444	22	untaxed	untaxed	ADJ
taxlaw-8979	444	23	.	.	PUNCT
taxlaw-8979	445	1	there	there	PRON
taxlaw-8979	445	2	is	be	VERB
taxlaw-8979	445	3	also	also	ADV
taxlaw-8979	445	4	some	some	DET
taxlaw-8979	445	5	social	social	ADJ
taxlaw-8979	445	6	science	science	NOUN
taxlaw-8979	445	7	evidence	evidence	NOUN
taxlaw-8979	445	8	based	base	VERB
taxlaw-8979	445	9	on	on	ADP
taxlaw-8979	445	10	the	the	DET
taxlaw-8979	445	11	tax	tax	NOUN
taxlaw-8979	445	12	haven	haven	NOUN
taxlaw-8979	445	13	leaks	leak	NOUN
taxlaw-8979	445	14	that	that	PRON
taxlaw-8979	445	15	shows	show	VERB
taxlaw-8979	445	16	ultra	ultra	ADJ
taxlaw-8979	445	17	-	-	ADJ
taxlaw-8979	445	18	high	high	ADJ
taxlaw-8979	445	19	-	-	PUNCT
taxlaw-8979	445	20	net	net	NOUN
taxlaw-8979	445	21	-	-	PUNCT
taxlaw-8979	445	22	worth	worth	NOUN
taxlaw-8979	445	23	individuals	individual	NOUN
taxlaw-8979	445	24	are	be	AUX
taxlaw-8979	445	25	far	far	ADV
taxlaw-8979	445	26	more	more	ADV
taxlaw-8979	445	27	likely	likely	ADJ
taxlaw-8979	445	28	to	to	PART
taxlaw-8979	445	29	use	use	VERB
taxlaw-8979	445	30	tax	tax	NOUN
taxlaw-8979	445	31	havens	haven	NOUN
taxlaw-8979	445	32	to	to	PART
taxlaw-8979	445	33	engage	engage	VERB
taxlaw-8979	445	34	in	in	ADP
taxlaw-8979	445	35	the	the	DET
taxlaw-8979	445	36	criminal	criminal	ADJ
taxlaw-8979	445	37	offense	offense	NOUN
taxlaw-8979	445	38	of	of	ADP
taxlaw-8979	445	39	offshore	offshore	ADJ
taxlaw-8979	445	40	tax	tax	NOUN
taxlaw-8979	445	41	evasion	evasion	NOUN
taxlaw-8979	445	42	.	.	PUNCT
taxlaw-8979	446	1	by	by	ADP
taxlaw-8979	446	2	allowing	allow	VERB
taxlaw-8979	446	3	taxpayers	taxpayer	NOUN
taxlaw-8979	446	4	to	to	PART
taxlaw-8979	446	5	stash	stash	VERB
taxlaw-8979	446	6	a	a	DET
taxlaw-8979	446	7	significant	significant	ADJ
taxlaw-8979	446	8	portion	portion	NOUN
taxlaw-8979	446	9	of	of	ADP
taxlaw-8979	446	10	their	their	PRON
taxlaw-8979	446	11	fortunes	fortune	NOUN
taxlaw-8979	446	12	offshore	offshore	ADV
taxlaw-8979	446	13	,	,	PUNCT
taxlaw-8979	446	14	potentially	potentially	ADV
taxlaw-8979	446	15	for	for	ADP
taxlaw-8979	446	16	generations	generation	NOUN
taxlaw-8979	446	17	,	,	PUNCT
taxlaw-8979	446	18	tax	tax	NOUN
taxlaw-8979	446	19	havens	haven	NOUN
taxlaw-8979	446	20	may	may	AUX
taxlaw-8979	446	21	have	have	AUX
taxlaw-8979	446	22	fueled	fuel	VERB
taxlaw-8979	446	23	the	the	DET
taxlaw-8979	446	24	rise	rise	NOUN
taxlaw-8979	446	25	of	of	ADP
taxlaw-8979	446	26	ultra	ultra	ADJ
taxlaw-8979	446	27	-	-	ADJ
taxlaw-8979	446	28	high	high	ADJ
taxlaw-8979	446	29	-	-	PUNCT
taxlaw-8979	446	30	net	net	NOUN
taxlaw-8979	446	31	-	-	PUNCT
taxlaw-8979	446	32	worth	worth	NOUN
taxlaw-8979	446	33	families	family	NOUN
taxlaw-8979	446	34	by	by	ADP
taxlaw-8979	446	35	allowing	allow	VERB
taxlaw-8979	446	36	the	the	DET
taxlaw-8979	446	37	returns	return	NOUN
taxlaw-8979	446	38	on	on	ADP
taxlaw-8979	446	39	the	the	DET
taxlaw-8979	446	40	hidden	hide	VERB
taxlaw-8979	446	41	monies	monie	NOUN
taxlaw-8979	446	42	to	to	PART
taxlaw-8979	446	43	escape	escape	VERB
taxlaw-8979	446	44	taxation	taxation	NOUN
taxlaw-8979	446	45	altogether	altogether	ADV
taxlaw-8979	446	46	.	.	PUNCT
taxlaw-8979	447	1	finally	finally	ADV
taxlaw-8979	447	2	,	,	PUNCT
taxlaw-8979	447	3	multinational	multinational	ADJ
taxlaw-8979	447	4	corporations	corporation	NOUN
taxlaw-8979	447	5	have	have	AUX
taxlaw-8979	447	6	long	long	ADV
taxlaw-8979	447	7	benefited	benefit	VERB
taxlaw-8979	447	8	from	from	ADP
taxlaw-8979	447	9	the	the	DET
taxlaw-8979	447	10	rules	rule	NOUN
taxlaw-8979	447	11	that	that	PRON
taxlaw-8979	447	12	allow	allow	VERB
taxlaw-8979	447	13	them	they	PRON
taxlaw-8979	447	14	legally	legally	ADV
taxlaw-8979	447	15	to	to	PART
taxlaw-8979	447	16	allocate	allocate	VERB
taxlaw-8979	447	17	global	global	ADJ
taxlaw-8979	447	18	profits	profit	NOUN
taxlaw-8979	447	19	to	to	PART
taxlaw-8979	447	20	tax	tax	VERB
taxlaw-8979	447	21	havens	haven	NOUN
taxlaw-8979	447	22	where	where	SCONJ
taxlaw-8979	447	23	these	these	DET
taxlaw-8979	447	24	profits	profit	NOUN
taxlaw-8979	447	25	are	be	AUX
taxlaw-8979	447	26	normally	normally	ADV
taxlaw-8979	447	27	taxed	tax	VERB
taxlaw-8979	447	28	at	at	ADP
taxlaw-8979	447	29	a	a	DET
taxlaw-8979	447	30	rate	rate	NOUN
taxlaw-8979	447	31	of	of	ADP
taxlaw-8979	447	32	zero	zero	NUM
taxlaw-8979	447	33	,	,	PUNCT
taxlaw-8979	447	34	reducing	reduce	VERB
taxlaw-8979	447	35	overall	overall	ADJ
taxlaw-8979	447	36	global	global	ADJ
taxlaw-8979	447	37	tax	tax	NOUN
taxlaw-8979	447	38	liabilities	liability	NOUN
taxlaw-8979	447	39	and	and	CCONJ
taxlaw-8979	447	40	enhancing	enhance	VERB
taxlaw-8979	447	41	returns	return	NOUN
taxlaw-8979	447	42	for	for	ADP
taxlaw-8979	447	43	shareholders	shareholder	NOUN
taxlaw-8979	447	44	.	.	PUNCT
taxlaw-8979	448	1	these	these	DET
taxlaw-8979	448	2	shareholders	shareholder	NOUN
taxlaw-8979	448	3	—	—	PUNCT
taxlaw-8979	448	4	who	who	PRON
taxlaw-8979	448	5	tend	tend	VERB
taxlaw-8979	448	6	to	to	PART
taxlaw-8979	448	7	have	have	VERB
taxlaw-8979	448	8	higher	high	ADJ
taxlaw-8979	448	9	incomes	income	NOUN
taxlaw-8979	448	10	than	than	ADP
taxlaw-8979	448	11	average	average	ADJ
taxlaw-8979	448	12	taxpayers	taxpayer	NOUN
taxlaw-8979	448	13	—	—	PUNCT
taxlaw-8979	448	14	benefit	benefit	VERB
taxlaw-8979	448	15	from	from	ADP
taxlaw-8979	448	16	higher	high	ADJ
taxlaw-8979	448	17	after	after	ADP
taxlaw-8979	448	18	-	-	PUNCT
taxlaw-8979	448	19	tax	tax	NOUN
taxlaw-8979	448	20	returns	return	NOUN
taxlaw-8979	448	21	when	when	SCONJ
taxlaw-8979	448	22	they	they	PRON
taxlaw-8979	448	23	receive	receive	VERB
taxlaw-8979	448	24	more	more	ADJ
taxlaw-8979	448	25	dividends	dividend	NOUN
taxlaw-8979	448	26	(	(	PUNCT
taxlaw-8979	448	27	that	that	PRON
taxlaw-8979	448	28	is	is	ADV
taxlaw-8979	448	29	,	,	PUNCT
taxlaw-8979	448	30	the	the	DET
taxlaw-8979	448	31	multinational	multinational	ADJ
taxlaw-8979	448	32	corporation	corporation	NOUN
taxlaw-8979	448	33	distributes	distribute	VERB
taxlaw-8979	448	34	its	its	PRON
taxlaw-8979	448	35	enhanced	enhanced	ADJ
taxlaw-8979	448	36	after	after	ADP
taxlaw-8979	448	37	-	-	PUNCT
taxlaw-8979	448	38	tax	tax	NOUN
taxlaw-8979	448	39	profits	profit	NOUN
taxlaw-8979	448	40	to	to	ADP
taxlaw-8979	448	41	its	its	PRON
taxlaw-8979	448	42	shareholders	shareholder	NOUN
taxlaw-8979	448	43	)	)	PUNCT
taxlaw-8979	448	44	or	or	CCONJ
taxlaw-8979	448	45	when	when	SCONJ
taxlaw-8979	448	46	their	their	PRON
taxlaw-8979	448	47	share	share	NOUN
taxlaw-8979	448	48	price	price	NOUN
taxlaw-8979	448	49	appreciates	appreciate	VERB
taxlaw-8979	448	50	(	(	PUNCT
taxlaw-8979	448	51	which	which	PRON
taxlaw-8979	448	52	occurs	occur	VERB
taxlaw-8979	448	53	when	when	SCONJ
taxlaw-8979	448	54	firms	firm	NOUN
taxlaw-8979	448	55	retain	retain	VERB
taxlaw-8979	448	56	earnings	earning	NOUN
taxlaw-8979	448	57	,	,	PUNCT
taxlaw-8979	448	58	instead	instead	ADV
taxlaw-8979	448	59	of	of	ADP
taxlaw-8979	448	60	,	,	PUNCT
taxlaw-8979	448	61	for	for	ADP
taxlaw-8979	448	62	example	example	NOUN
taxlaw-8979	448	63	,	,	PUNCT
taxlaw-8979	448	64	distributing	distribute	VERB
taxlaw-8979	448	65	them	they	PRON
taxlaw-8979	448	66	via	via	ADP
taxlaw-8979	448	67	dividends	dividend	NOUN
taxlaw-8979	448	68	)	)	PUNCT
taxlaw-8979	448	69	.	.	PUNCT
taxlaw-8979	449	1	in	in	ADP
taxlaw-8979	449	2	addition	addition	NOUN
taxlaw-8979	449	3	,	,	PUNCT
taxlaw-8979	449	4	the	the	DET
taxlaw-8979	449	5	race	race	NOUN
taxlaw-8979	449	6	to	to	ADP
taxlaw-8979	449	7	the	the	DET
taxlaw-8979	449	8	bottom	bottom	NOUN
taxlaw-8979	449	9	—	—	PUNCT
taxlaw-8979	449	10	whereby	whereby	SCONJ
taxlaw-8979	449	11	corporate	corporate	ADJ
taxlaw-8979	449	12	income	income	NOUN
taxlaw-8979	449	13	tax	tax	NOUN
taxlaw-8979	449	14	burdens	burden	NOUN
taxlaw-8979	449	15	have	have	AUX
taxlaw-8979	449	16	gradually	gradually	ADV
taxlaw-8979	449	17	been	be	AUX
taxlaw-8979	449	18	reduced	reduce	VERB
taxlaw-8979	449	19	for	for	ADP
taxlaw-8979	449	20	mobile	mobile	ADJ
taxlaw-8979	449	21	capital	capital	NOUN
taxlaw-8979	449	22	over	over	ADP
taxlaw-8979	449	23	the	the	DET
taxlaw-8979	449	24	past	past	ADJ
taxlaw-8979	449	25	half	half	ADJ
taxlaw-8979	449	26	-	-	PUNCT
taxlaw-8979	449	27	century	century	NOUN
taxlaw-8979	449	28	—	—	PUNCT
taxlaw-8979	449	29	leads	lead	VERB
taxlaw-8979	449	30	to	to	ADP
taxlaw-8979	449	31	revenue	revenue	NOUN
taxlaw-8979	449	32	losses	loss	NOUN
taxlaw-8979	449	33	,	,	PUNCT
taxlaw-8979	449	34	a	a	DET
taxlaw-8979	449	35	reduction	reduction	NOUN
taxlaw-8979	449	36	in	in	ADP
taxlaw-8979	449	37	government	government	NOUN
taxlaw-8979	449	38	services	service	NOUN
taxlaw-8979	449	39	,	,	PUNCT
taxlaw-8979	449	40	and	and	CCONJ
taxlaw-8979	449	41	a	a	DET
taxlaw-8979	449	42	greater	great	ADJ
taxlaw-8979	449	43	focus	focus	NOUN
taxlaw-8979	449	44	on	on	ADP
taxlaw-8979	449	45	taxing	tax	VERB
taxlaw-8979	449	46	immobile	immobile	ADJ
taxlaw-8979	449	47	labor	labor	NOUN
taxlaw-8979	449	48	,	,	PUNCT
taxlaw-8979	449	49	thus	thus	ADV
taxlaw-8979	449	50	reducing	reduce	VERB
taxlaw-8979	449	51	the	the	DET
taxlaw-8979	449	52	after	after	ADP
taxlaw-8979	449	53	-	-	PUNCT
taxlaw-8979	449	54	tax	tax	NOUN
taxlaw-8979	449	55	return	return	NOUN
taxlaw-8979	449	56	for	for	ADP
taxlaw-8979	449	57	workers	worker	NOUN
taxlaw-8979	449	58	.	.	PUNCT
taxlaw-8979	450	1	over	over	ADP
taxlaw-8979	450	2	time	time	NOUN
taxlaw-8979	450	3	,	,	PUNCT
taxlaw-8979	450	4	such	such	ADJ
taxlaw-8979	450	5	tax	tax	NOUN
taxlaw-8979	450	6	breaks	break	NOUN
taxlaw-8979	450	7	have	have	AUX
taxlaw-8979	450	8	enhanced	enhance	VERB
taxlaw-8979	450	9	income	income	NOUN
taxlaw-8979	450	10	inequality	inequality	NOUN
taxlaw-8979	450	11	between	between	ADP
taxlaw-8979	450	12	wealthier	wealthy	ADJ
taxlaw-8979	450	13	shareholders	shareholder	NOUN
taxlaw-8979	450	14	(	(	PUNCT
taxlaw-8979	450	15	capital	capital	NOUN
taxlaw-8979	450	16	owners	owner	NOUN
taxlaw-8979	450	17	)	)	PUNCT
taxlaw-8979	450	18	and	and	CCONJ
taxlaw-8979	450	19	workers	worker	NOUN
taxlaw-8979	450	20	.	.	PUNCT
taxlaw-8979	451	1	iii	iii	X
taxlaw-8979	451	2	.	.	PUNCT
taxlaw-8979	451	3	legal	legal	ADJ
taxlaw-8979	451	4	and	and	CCONJ
taxlaw-8979	451	5	policy	policy	NOUN
taxlaw-8979	451	6	reforms	reform	NOUN
taxlaw-8979	451	7	this	this	DET
taxlaw-8979	451	8	part	part	NOUN
taxlaw-8979	451	9	examines	examine	VERB
taxlaw-8979	451	10	some	some	PRON
taxlaw-8979	451	11	of	of	ADP
taxlaw-8979	451	12	the	the	DET
taxlaw-8979	451	13	main	main	ADJ
taxlaw-8979	451	14	legal	legal	ADJ
taxlaw-8979	451	15	and	and	CCONJ
taxlaw-8979	451	16	policy	policy	NOUN
taxlaw-8979	451	17	responses	response	NOUN
taxlaw-8979	451	18	to	to	PART
taxlaw-8979	451	19	address	address	VERB
taxlaw-8979	451	20	challenges	challenge	NOUN
taxlaw-8979	451	21	created	create	VERB
taxlaw-8979	451	22	by	by	ADP
taxlaw-8979	451	23	the	the	DET
taxlaw-8979	451	24	offshore	offshore	ADJ
taxlaw-8979	451	25	world	world	NOUN
taxlaw-8979	451	26	,	,	PUNCT
taxlaw-8979	451	27	including	include	VERB
taxlaw-8979	451	28	the	the	DET
taxlaw-8979	451	29	fact	fact	NOUN
taxlaw-8979	451	30	that	that	SCONJ
taxlaw-8979	451	31	it	it	PRON
taxlaw-8979	451	32	encourages	encourage	VERB
taxlaw-8979	451	33	income	income	NOUN
taxlaw-8979	451	34	and	and	CCONJ
taxlaw-8979	451	35	wealth	wealth	NOUN
taxlaw-8979	451	36	inequality	inequality	NOUN
taxlaw-8979	451	37	.	.	PUNCT
taxlaw-8979	452	1	columbia	columbia	PROPN
taxlaw-8979	452	2	journal	journal	PROPN
taxlaw-8979	452	3	of	of	ADP
taxlaw-8979	452	4	tax	tax	NOUN
taxlaw-8979	452	5	law	law	NOUN
taxlaw-8979	453	1	[	[	X
taxlaw-8979	453	2	vol	vol	NOUN
taxlaw-8979	453	3	:	:	PUNCT
taxlaw-8979	453	4	13:45	13:45	NUM
taxlaw-8979	453	5	64	64	NUM
taxlaw-8979	453	6	a.	a.	NOUN
taxlaw-8979	453	7	tax	tax	NOUN
taxlaw-8979	453	8	transparency	transparency	NOUN
taxlaw-8979	453	9	initiatives	initiative	NOUN
taxlaw-8979	453	10	to	to	PART
taxlaw-8979	453	11	counter	counter	VERB
taxlaw-8979	453	12	multinational	multinational	ADJ
taxlaw-8979	453	13	firm	firm	ADJ
taxlaw-8979	453	14	tax	tax	NOUN
taxlaw-8979	453	15	avoidance	avoidance	NOUN
taxlaw-8979	453	16	while	while	SCONJ
taxlaw-8979	453	17	there	there	PRON
taxlaw-8979	453	18	are	be	VERB
taxlaw-8979	453	19	many	many	ADJ
taxlaw-8979	453	20	different	different	ADJ
taxlaw-8979	453	21	proposed	propose	VERB
taxlaw-8979	453	22	solutions	solution	NOUN
taxlaw-8979	453	23	,	,	PUNCT
taxlaw-8979	453	24	this	this	DET
taxlaw-8979	453	25	section	section	NOUN
taxlaw-8979	453	26	briefly	briefly	NOUN
taxlaw-8979	453	27	touches	touch	VERB
taxlaw-8979	453	28	on	on	ADP
taxlaw-8979	453	29	tax	tax	NOUN
taxlaw-8979	453	30	transparency	transparency	NOUN
taxlaw-8979	453	31	measures	measure	NOUN
taxlaw-8979	453	32	used	use	VERB
taxlaw-8979	453	33	to	to	PART
taxlaw-8979	453	34	inhibit	inhibit	VERB
taxlaw-8979	453	35	aggressive	aggressive	ADJ
taxlaw-8979	453	36	tax	tax	NOUN
taxlaw-8979	453	37	avoidance.114	avoidance.114	CCONJ
taxlaw-8979	453	38	there	there	PRON
taxlaw-8979	453	39	is	be	VERB
taxlaw-8979	453	40	normally	normally	ADV
taxlaw-8979	453	41	an	an	DET
taxlaw-8979	453	42	information	information	NOUN
taxlaw-8979	453	43	imbalance	imbalance	NOUN
taxlaw-8979	453	44	between	between	ADP
taxlaw-8979	453	45	taxpayers	taxpayer	NOUN
taxlaw-8979	453	46	and	and	CCONJ
taxlaw-8979	453	47	tax	tax	NOUN
taxlaw-8979	453	48	authorities	authority	NOUN
taxlaw-8979	453	49	.	.	PUNCT
taxlaw-8979	454	1	while	while	SCONJ
taxlaw-8979	454	2	taxpayers	taxpayer	NOUN
taxlaw-8979	454	3	know	know	VERB
taxlaw-8979	454	4	exactly	exactly	ADV
taxlaw-8979	454	5	how	how	SCONJ
taxlaw-8979	454	6	they	they	PRON
taxlaw-8979	454	7	calculate	calculate	VERB
taxlaw-8979	454	8	their	their	PRON
taxlaw-8979	454	9	tax	tax	NOUN
taxlaw-8979	454	10	liabilities	liability	NOUN
taxlaw-8979	454	11	,	,	PUNCT
taxlaw-8979	454	12	tax	tax	NOUN
taxlaw-8979	454	13	authorities	authority	NOUN
taxlaw-8979	454	14	often	often	ADV
taxlaw-8979	454	15	know	know	VERB
taxlaw-8979	454	16	little	little	ADJ
taxlaw-8979	454	17	to	to	ADP
taxlaw-8979	454	18	nothing	nothing	PRON
taxlaw-8979	454	19	,	,	PUNCT
taxlaw-8979	454	20	at	at	ADP
taxlaw-8979	454	21	least	least	ADJ
taxlaw-8979	454	22	with	with	ADP
taxlaw-8979	454	23	respect	respect	NOUN
taxlaw-8979	454	24	to	to	ADP
taxlaw-8979	454	25	business	business	NOUN
taxlaw-8979	454	26	or	or	CCONJ
taxlaw-8979	454	27	illegal	illegal	ADJ
taxlaw-8979	454	28	income	income	NOUN
taxlaw-8979	454	29	.	.	PUNCT
taxlaw-8979	455	1	as	as	ADP
taxlaw-8979	455	2	a	a	DET
taxlaw-8979	455	3	result	result	NOUN
taxlaw-8979	455	4	,	,	PUNCT
taxlaw-8979	455	5	it	it	PRON
taxlaw-8979	455	6	can	can	AUX
taxlaw-8979	455	7	be	be	AUX
taxlaw-8979	455	8	hard	hard	ADJ
taxlaw-8979	455	9	for	for	SCONJ
taxlaw-8979	455	10	these	these	DET
taxlaw-8979	455	11	tax	tax	NOUN
taxlaw-8979	455	12	authorities	authority	NOUN
taxlaw-8979	455	13	to	to	PART
taxlaw-8979	455	14	detect	detect	VERB
taxlaw-8979	455	15	taxpayers	taxpayer	NOUN
taxlaw-8979	455	16	’	’	PART
taxlaw-8979	455	17	financial	financial	ADJ
taxlaw-8979	455	18	activities	activity	NOUN
taxlaw-8979	455	19	that	that	PRON
taxlaw-8979	455	20	do	do	AUX
taxlaw-8979	455	21	not	not	PART
taxlaw-8979	455	22	comply	comply	VERB
taxlaw-8979	455	23	with	with	ADP
taxlaw-8979	455	24	tax	tax	NOUN
taxlaw-8979	455	25	laws	law	NOUN
taxlaw-8979	455	26	.	.	PUNCT
taxlaw-8979	456	1	the	the	DET
taxlaw-8979	456	2	solution	solution	NOUN
taxlaw-8979	456	3	:	:	PUNCT
taxlaw-8979	456	4	pass	pass	VERB
taxlaw-8979	456	5	laws	law	NOUN
taxlaw-8979	456	6	or	or	CCONJ
taxlaw-8979	456	7	policies	policy	NOUN
taxlaw-8979	456	8	to	to	PART
taxlaw-8979	456	9	force	force	VERB
taxlaw-8979	456	10	the	the	DET
taxlaw-8979	456	11	taxpayer	taxpayer	NOUN
taxlaw-8979	456	12	or	or	CCONJ
taxlaw-8979	456	13	some	some	DET
taxlaw-8979	456	14	third	third	ADJ
taxlaw-8979	456	15	party	party	NOUN
taxlaw-8979	456	16	to	to	PART
taxlaw-8979	456	17	provide	provide	VERB
taxlaw-8979	456	18	more	more	ADJ
taxlaw-8979	456	19	and	and	CCONJ
taxlaw-8979	456	20	better	well	ADJ
taxlaw-8979	456	21	information	information	NOUN
taxlaw-8979	456	22	to	to	ADP
taxlaw-8979	456	23	tax	tax	NOUN
taxlaw-8979	456	24	authorities	authority	NOUN
taxlaw-8979	456	25	,	,	PUNCT
taxlaw-8979	456	26	so	so	SCONJ
taxlaw-8979	456	27	they	they	PRON
taxlaw-8979	456	28	can	can	AUX
taxlaw-8979	456	29	accurately	accurately	ADV
taxlaw-8979	456	30	assess	assess	VERB
taxlaw-8979	456	31	a	a	DET
taxlaw-8979	456	32	taxpayer	taxpayer	NOUN
taxlaw-8979	456	33	’s	’s	PART
taxlaw-8979	456	34	tax	tax	NOUN
taxlaw-8979	456	35	liability.115	liability.115	PROPN
taxlaw-8979	456	36	as	as	SCONJ
taxlaw-8979	456	37	mentioned	mention	VERB
taxlaw-8979	456	38	,	,	PUNCT
taxlaw-8979	456	39	the	the	DET
taxlaw-8979	456	40	2008	2008	NUM
taxlaw-8979	456	41	global	global	ADJ
taxlaw-8979	456	42	financial	financial	ADJ
taxlaw-8979	456	43	crisis	crisis	NOUN
taxlaw-8979	456	44	and	and	CCONJ
taxlaw-8979	456	45	the	the	DET
taxlaw-8979	456	46	subsequent	subsequent	ADJ
taxlaw-8979	456	47	financial	financial	ADJ
taxlaw-8979	456	48	distress	distress	NOUN
taxlaw-8979	456	49	felt	feel	VERB
taxlaw-8979	456	50	by	by	ADP
taxlaw-8979	456	51	many	many	ADJ
taxlaw-8979	456	52	governments	government	NOUN
taxlaw-8979	456	53	made	make	VERB
taxlaw-8979	456	54	them	they	PRON
taxlaw-8979	456	55	take	take	VERB
taxlaw-8979	456	56	a	a	DET
taxlaw-8979	456	57	closer	close	ADJ
taxlaw-8979	456	58	look	look	NOUN
taxlaw-8979	456	59	at	at	ADP
taxlaw-8979	456	60	tax	tax	NOUN
taxlaw-8979	456	61	revenue	revenue	NOUN
taxlaw-8979	456	62	losses	loss	NOUN
taxlaw-8979	456	63	associated	associate	VERB
taxlaw-8979	456	64	with	with	ADP
taxlaw-8979	456	65	noncompliant	noncompliant	ADJ
taxlaw-8979	456	66	aggressive	aggressive	ADJ
taxlaw-8979	456	67	international	international	ADJ
taxlaw-8979	456	68	tax	tax	NOUN
taxlaw-8979	456	69	planning	planning	NOUN
taxlaw-8979	456	70	.	.	PUNCT
taxlaw-8979	457	1	in	in	ADP
taxlaw-8979	457	2	2013	2013	NUM
taxlaw-8979	457	3	,	,	PUNCT
taxlaw-8979	457	4	the	the	DET
taxlaw-8979	457	5	oecd	oecd	PROPN
taxlaw-8979	457	6	and	and	CCONJ
taxlaw-8979	457	7	g-20	g-20	PROPN
taxlaw-8979	457	8	launched	launch	VERB
taxlaw-8979	457	9	the	the	DET
taxlaw-8979	457	10	beps	bep	NOUN
taxlaw-8979	457	11	reforms	reform	NOUN
taxlaw-8979	457	12	to	to	PART
taxlaw-8979	457	13	counter	counter	VERB
taxlaw-8979	457	14	this	this	DET
taxlaw-8979	457	15	planning.116	planning.116	ADJ
taxlaw-8979	457	16	one	one	NUM
taxlaw-8979	457	17	of	of	ADP
taxlaw-8979	457	18	the	the	DET
taxlaw-8979	457	19	main	main	ADJ
taxlaw-8979	457	20	innovations	innovation	NOUN
taxlaw-8979	457	21	to	to	PART
taxlaw-8979	457	22	come	come	VERB
taxlaw-8979	457	23	out	out	ADP
taxlaw-8979	457	24	of	of	ADP
taxlaw-8979	457	25	the	the	DET
taxlaw-8979	457	26	beps	bep	NOUN
taxlaw-8979	457	27	project	project	NOUN
taxlaw-8979	457	28	was	be	AUX
taxlaw-8979	457	29	a	a	DET
taxlaw-8979	457	30	proposal	proposal	NOUN
taxlaw-8979	457	31	to	to	PART
taxlaw-8979	457	32	force	force	VERB
taxlaw-8979	457	33	multinational	multinational	ADJ
taxlaw-8979	457	34	firms	firm	NOUN
taxlaw-8979	457	35	to	to	PART
taxlaw-8979	457	36	disclose	disclose	VERB
taxlaw-8979	457	37	tax	tax	NOUN
taxlaw-8979	457	38	and	and	CCONJ
taxlaw-8979	457	39	other	other	ADJ
taxlaw-8979	457	40	payments	payment	NOUN
taxlaw-8979	457	41	in	in	ADP
taxlaw-8979	457	42	every	every	DET
taxlaw-8979	457	43	country	country	NOUN
taxlaw-8979	457	44	where	where	SCONJ
taxlaw-8979	457	45	they	they	PRON
taxlaw-8979	457	46	operate	operate	VERB
taxlaw-8979	457	47	:	:	PUNCT
taxlaw-8979	457	48	the	the	DET
taxlaw-8979	457	49	new	new	ADJ
taxlaw-8979	457	50	country	country	NOUN
taxlaw-8979	457	51	-	-	PUNCT
taxlaw-8979	457	52	by	by	ADP
taxlaw-8979	457	53	-	-	PUNCT
taxlaw-8979	457	54	country	country	NOUN
taxlaw-8979	457	55	reporting	reporting	NOUN
taxlaw-8979	457	56	(	(	PUNCT
taxlaw-8979	457	57	cbcr	cbcr	NOUN
taxlaw-8979	457	58	)	)	PUNCT
taxlaw-8979	457	59	system	system	NOUN
taxlaw-8979	457	60	.	.	PUNCT
taxlaw-8979	458	1	before	before	SCONJ
taxlaw-8979	458	2	this	this	DET
taxlaw-8979	458	3	reform	reform	NOUN
taxlaw-8979	458	4	took	take	VERB
taxlaw-8979	458	5	place	place	NOUN
taxlaw-8979	458	6	,	,	PUNCT
taxlaw-8979	458	7	most	most	ADJ
taxlaw-8979	458	8	countries	country	NOUN
taxlaw-8979	458	9	,	,	PUNCT
taxlaw-8979	458	10	such	such	ADJ
taxlaw-8979	458	11	as	as	ADP
taxlaw-8979	458	12	the	the	DET
taxlaw-8979	458	13	united	united	PROPN
taxlaw-8979	458	14	states	states	PROPN
taxlaw-8979	458	15	,	,	PUNCT
taxlaw-8979	458	16	did	do	AUX
taxlaw-8979	458	17	not	not	PART
taxlaw-8979	458	18	force	force	VERB
taxlaw-8979	458	19	their	their	PRON
taxlaw-8979	458	20	multinational	multinational	ADJ
taxlaw-8979	458	21	firms	firm	NOUN
taxlaw-8979	458	22	to	to	PART
taxlaw-8979	458	23	disclose	disclose	VERB
taxlaw-8979	458	24	tax	tax	NOUN
taxlaw-8979	458	25	dealings	dealing	NOUN
taxlaw-8979	458	26	with	with	ADP
taxlaw-8979	458	27	other	other	ADJ
taxlaw-8979	458	28	countries	country	NOUN
taxlaw-8979	458	29	(	(	PUNCT
taxlaw-8979	458	30	although	although	SCONJ
taxlaw-8979	458	31	securities	security	NOUN
taxlaw-8979	458	32	laws	law	NOUN
taxlaw-8979	458	33	sometimes	sometimes	ADV
taxlaw-8979	458	34	prompt	prompt	VERB
taxlaw-8979	458	35	public	public	ADJ
taxlaw-8979	458	36	companies	company	NOUN
taxlaw-8979	458	37	to	to	PART
taxlaw-8979	458	38	disclose	disclose	VERB
taxlaw-8979	458	39	geographic	geographic	ADJ
taxlaw-8979	458	40	earnings	earning	NOUN
taxlaw-8979	458	41	,	,	PUNCT
taxlaw-8979	458	42	which	which	PRON
taxlaw-8979	458	43	can	can	AUX
taxlaw-8979	458	44	provide	provide	VERB
taxlaw-8979	458	45	some	some	DET
taxlaw-8979	458	46	information	information	NOUN
taxlaw-8979	458	47	to	to	ADP
taxlaw-8979	458	48	tax	tax	NOUN
taxlaw-8979	458	49	authorities	authority	NOUN
taxlaw-8979	458	50	concerning	concern	VERB
taxlaw-8979	458	51	foreign	foreign	ADJ
taxlaw-8979	458	52	operations	operation	NOUN
taxlaw-8979	458	53	)	)	PUNCT
taxlaw-8979	458	54	.	.	PUNCT
taxlaw-8979	459	1	under	under	ADP
taxlaw-8979	459	2	cbcr	cbcr	NOUN
taxlaw-8979	459	3	,	,	PUNCT
taxlaw-8979	459	4	participating	participate	VERB
taxlaw-8979	459	5	governments	government	NOUN
taxlaw-8979	459	6	,	,	PUNCT
taxlaw-8979	459	7	including	include	VERB
taxlaw-8979	459	8	the	the	DET
taxlaw-8979	459	9	united	united	PROPN
taxlaw-8979	459	10	states	states	PROPN
taxlaw-8979	459	11	,	,	PUNCT
taxlaw-8979	459	12	are	be	AUX
taxlaw-8979	459	13	supposed	suppose	VERB
taxlaw-8979	459	14	to	to	PART
taxlaw-8979	459	15	pass	pass	VERB
taxlaw-8979	459	16	domestic	domestic	ADJ
taxlaw-8979	459	17	tax	tax	NOUN
taxlaw-8979	459	18	laws	law	NOUN
taxlaw-8979	459	19	that	that	PRON
taxlaw-8979	459	20	force	force	VERB
taxlaw-8979	459	21	multinational	multinational	ADJ
taxlaw-8979	459	22	firm	firm	ADJ
taxlaw-8979	459	23	taxpayers	taxpayer	NOUN
taxlaw-8979	459	24	to	to	PART
taxlaw-8979	459	25	disclose	disclose	VERB
taxlaw-8979	459	26	tax	tax	NOUN
taxlaw-8979	459	27	payments	payment	NOUN
taxlaw-8979	459	28	in	in	ADP
taxlaw-8979	459	29	every	every	DET
taxlaw-8979	459	30	country	country	NOUN
taxlaw-8979	459	31	where	where	SCONJ
taxlaw-8979	459	32	they	they	PRON
taxlaw-8979	459	33	operate	operate	VERB
taxlaw-8979	459	34	,	,	PUNCT
taxlaw-8979	459	35	which	which	PRON
taxlaw-8979	459	36	should	should	AUX
taxlaw-8979	459	37	assist	assist	VERB
taxlaw-8979	459	38	with	with	ADP
taxlaw-8979	459	39	transfer	transfer	NOUN
taxlaw-8979	459	40	pricing	pricing	NOUN
taxlaw-8979	459	41	audits.117	audits.117	VERB
taxlaw-8979	459	42	under	under	ADP
taxlaw-8979	459	43	cbcr	cbcr	NOUN
taxlaw-8979	459	44	,	,	PUNCT
taxlaw-8979	459	45	large	large	ADJ
taxlaw-8979	459	46	multinational	multinational	ADJ
taxlaw-8979	459	47	firms	firm	NOUN
taxlaw-8979	459	48	with	with	ADP
taxlaw-8979	459	49	over	over	ADP
taxlaw-8979	459	50	eur750	eur750	PROPN
taxlaw-8979	459	51	million	million	NUM
taxlaw-8979	459	52	(	(	PUNCT
taxlaw-8979	459	53	or	or	CCONJ
taxlaw-8979	459	54	$	$	SYM
taxlaw-8979	459	55	850	850	NUM
taxlaw-8979	459	56	million	million	NUM
taxlaw-8979	459	57	)	)	PUNCT
taxlaw-8979	459	58	in	in	ADP
taxlaw-8979	459	59	annual	annual	ADJ
taxlaw-8979	459	60	global	global	ADJ
taxlaw-8979	459	61	income	income	NOUN
taxlaw-8979	459	62	must	must	AUX
taxlaw-8979	459	63	disclose	disclose	VERB
taxlaw-8979	459	64	all	all	DET
taxlaw-8979	459	65	tax	tax	NOUN
taxlaw-8979	459	66	and	and	CCONJ
taxlaw-8979	459	67	similar	similar	ADJ
taxlaw-8979	459	68	payments	payment	NOUN
taxlaw-8979	459	69	they	they	PRON
taxlaw-8979	459	70	have	have	AUX
taxlaw-8979	459	71	made	make	VERB
taxlaw-8979	459	72	to	to	ADP
taxlaw-8979	459	73	every	every	DET
taxlaw-8979	459	74	country	country	NOUN
taxlaw-8979	459	75	where	where	SCONJ
taxlaw-8979	459	76	they	they	PRON
taxlaw-8979	459	77	operate.118	operate.118	VERB
taxlaw-8979	459	78	now	now	ADV
taxlaw-8979	459	79	,	,	PUNCT
taxlaw-8979	459	80	these	these	DET
taxlaw-8979	459	81	large	large	ADJ
taxlaw-8979	459	82	firms	firm	NOUN
taxlaw-8979	459	83	provide	provide	VERB
taxlaw-8979	459	84	detailed	detailed	ADJ
taxlaw-8979	459	85	information	information	NOUN
taxlaw-8979	459	86	on	on	ADP
taxlaw-8979	459	87	all	all	DET
taxlaw-8979	459	88	tax	tax	NOUN
taxlaw-8979	459	89	payments	payment	NOUN
taxlaw-8979	459	90	to	to	ADP
taxlaw-8979	459	91	the	the	DET
taxlaw-8979	459	92	parent	parent	NOUN
taxlaw-8979	459	93	company	company	NOUN
taxlaw-8979	459	94	’s	’s	PART
taxlaw-8979	459	95	jurisdiction	jurisdiction	NOUN
taxlaw-8979	459	96	,	,	PUNCT
taxlaw-8979	459	97	and	and	CCONJ
taxlaw-8979	459	98	this	this	DET
taxlaw-8979	459	99	information	information	NOUN
taxlaw-8979	459	100	will	will	AUX
taxlaw-8979	459	101	be	be	AUX
taxlaw-8979	459	102	shared	share	VERB
taxlaw-8979	459	103	with	with	ADP
taxlaw-8979	459	104	tax	tax	NOUN
taxlaw-8979	459	105	authorities	authority	NOUN
taxlaw-8979	459	106	in	in	ADP
taxlaw-8979	459	107	all	all	DET
taxlaw-8979	459	108	countries	country	NOUN
taxlaw-8979	459	109	where	where	SCONJ
taxlaw-8979	459	110	the	the	DET
taxlaw-8979	459	111	firm	firm	NOUN
taxlaw-8979	459	112	operates	operate	VERB
taxlaw-8979	459	113	.	.	PUNCT
taxlaw-8979	460	1	as	as	SCONJ
taxlaw-8979	460	2	mentioned	mention	VERB
taxlaw-8979	460	3	,	,	PUNCT
taxlaw-8979	460	4	luxleaks	luxleak	NOUN
taxlaw-8979	460	5	revealed	reveal	VERB
taxlaw-8979	460	6	that	that	SCONJ
taxlaw-8979	460	7	a	a	DET
taxlaw-8979	460	8	government	government	NOUN
taxlaw-8979	460	9	was	be	AUX
taxlaw-8979	460	10	giving	give	VERB
taxlaw-8979	460	11	private	private	ADJ
taxlaw-8979	460	12	tax	tax	NOUN
taxlaw-8979	460	13	rulings	ruling	NOUN
taxlaw-8979	460	14	to	to	ADP
taxlaw-8979	460	15	corporate	corporate	ADJ
taxlaw-8979	460	16	taxpayers	taxpayer	NOUN
taxlaw-8979	460	17	that	that	PRON
taxlaw-8979	460	18	allowed	allow	VERB
taxlaw-8979	460	19	them	they	PRON
taxlaw-8979	460	20	to	to	PART
taxlaw-8979	460	21	reduce	reduce	VERB
taxlaw-8979	460	22	global	global	ADJ
taxlaw-8979	460	23	tax	tax	NOUN
taxlaw-8979	460	24	liabilities.119	liabilities.119	PROPN
taxlaw-8979	460	25	in	in	ADP
taxlaw-8979	460	26	response	response	NOUN
taxlaw-8979	460	27	to	to	ADP
taxlaw-8979	460	28	luxleaks	luxleak	NOUN
taxlaw-8979	460	29	,	,	PUNCT
taxlaw-8979	460	30	governments	government	NOUN
taxlaw-8979	460	31	have	have	AUX
taxlaw-8979	460	32	,	,	PUNCT
taxlaw-8979	460	33	under	under	ADP
taxlaw-8979	460	34	beps	bep	NOUN
taxlaw-8979	460	35	action	action	NOUN
taxlaw-8979	460	36	5	5	NUM
taxlaw-8979	460	37	,	,	PUNCT
taxlaw-8979	460	38	additionally	additionally	ADV
taxlaw-8979	460	39	promised	promise	VERB
taxlaw-8979	460	40	they	they	PRON
taxlaw-8979	460	41	will	will	AUX
taxlaw-8979	460	42	exchange	exchange	VERB
taxlaw-8979	460	43	tax	tax	NOUN
taxlaw-8979	460	44	rulings	ruling	NOUN
taxlaw-8979	460	45	to	to	PART
taxlaw-8979	460	46	make	make	VERB
taxlaw-8979	460	47	this	this	DET
taxlaw-8979	460	48	system	system	NOUN
taxlaw-8979	460	49	more	more	ADV
taxlaw-8979	460	50	transparent	transparent	ADJ
taxlaw-8979	460	51	.	.	PUNCT
taxlaw-8979	461	1	under	under	ADP
taxlaw-8979	461	2	this	this	DET
taxlaw-8979	461	3	reform	reform	NOUN
taxlaw-8979	461	4	,	,	PUNCT
taxlaw-8979	461	5	governments	government	NOUN
taxlaw-8979	461	6	have	have	AUX
taxlaw-8979	461	7	agreed	agree	VERB
taxlaw-8979	461	8	to	to	PART
taxlaw-8979	461	9	provide	provide	VERB
taxlaw-8979	461	10	tax	tax	NOUN
taxlaw-8979	461	11	rulings	ruling	NOUN
taxlaw-8979	461	12	,	,	PUNCT
taxlaw-8979	461	13	or	or	CCONJ
taxlaw-8979	461	14	summaries	summary	NOUN
taxlaw-8979	461	15	of	of	ADP
taxlaw-8979	461	16	tax	tax	NOUN
taxlaw-8979	461	17	rulings	ruling	NOUN
taxlaw-8979	461	18	,	,	PUNCT
taxlaw-8979	461	19	to	to	ADP
taxlaw-8979	461	20	their	their	PRON
taxlaw-8979	461	21	exchange	exchange	NOUN
taxlaw-8979	461	22	partners.120	partners.120	NOUN
taxlaw-8979	461	23	in	in	ADP
taxlaw-8979	461	24	this	this	DET
taxlaw-8979	461	25	way	way	NOUN
taxlaw-8979	461	26	,	,	PUNCT
taxlaw-8979	461	27	governments	government	NOUN
taxlaw-8979	461	28	will	will	AUX
taxlaw-8979	461	29	114	114	NUM
taxlaw-8979	461	30	see	see	VERB
taxlaw-8979	461	31	arthur	arthur	PROPN
taxlaw-8979	461	32	j.	j.	PROPN
taxlaw-8979	461	33	cockfield	cockfield	PROPN
taxlaw-8979	461	34	,	,	PUNCT
taxlaw-8979	461	35	international	international	ADJ
taxlaw-8979	461	36	tax	tax	NOUN
taxlaw-8979	461	37	transparency	transparency	NOUN
taxlaw-8979	461	38	,	,	PUNCT
taxlaw-8979	461	39	1	1	NUM
taxlaw-8979	461	40	persp	persp	NOUN
taxlaw-8979	461	41	.	.	PUNCT
taxlaw-8979	462	1	tax	tax	PROPN
taxlaw-8979	462	2	l.	l.	PROPN
taxlaw-8979	462	3	&	&	CCONJ
taxlaw-8979	462	4	pol’y	pol’y	NOUN
taxlaw-8979	462	5	1	1	NUM
taxlaw-8979	462	6	(	(	PUNCT
taxlaw-8979	462	7	2020	2020	NUM
taxlaw-8979	462	8	)	)	PUNCT
taxlaw-8979	462	9	.	.	PUNCT
taxlaw-8979	463	1	115	115	NUM
taxlaw-8979	463	2	see	see	VERB
taxlaw-8979	463	3	leandra	leandra	PROPN
taxlaw-8979	463	4	lederman	lederman	PROPN
taxlaw-8979	463	5	&	&	CCONJ
taxlaw-8979	463	6	joseph	joseph	PROPN
taxlaw-8979	463	7	dugan	dugan	PROPN
taxlaw-8979	463	8	,	,	PUNCT
taxlaw-8979	463	9	information	information	NOUN
taxlaw-8979	463	10	matters	matter	VERB
taxlaw-8979	463	11	in	in	ADP
taxlaw-8979	463	12	tax	tax	NOUN
taxlaw-8979	463	13	enforcement	enforcement	NOUN
taxlaw-8979	463	14	,	,	PUNCT
taxlaw-8979	463	15	2020	2020	NUM
taxlaw-8979	463	16	byu	byu	PROPN
taxlaw-8979	463	17	l.	l.	PROPN
taxlaw-8979	463	18	rev	rev	PROPN
taxlaw-8979	463	19	.	.	PROPN
taxlaw-8979	463	20	145	145	NUM
taxlaw-8979	463	21	(	(	PUNCT
taxlaw-8979	463	22	2020	2020	NUM
taxlaw-8979	463	23	)	)	PUNCT
taxlaw-8979	463	24	(	(	PUNCT
taxlaw-8979	463	25	describing	describe	VERB
taxlaw-8979	463	26	how	how	SCONJ
taxlaw-8979	463	27	third	third	ADJ
taxlaw-8979	463	28	-	-	PUNCT
taxlaw-8979	463	29	party	party	NOUN
taxlaw-8979	463	30	information	information	NOUN
taxlaw-8979	463	31	flows	flow	NOUN
taxlaw-8979	463	32	continue	continue	VERB
taxlaw-8979	463	33	to	to	PART
taxlaw-8979	463	34	play	play	VERB
taxlaw-8979	463	35	critical	critical	ADJ
taxlaw-8979	463	36	role	role	NOUN
taxlaw-8979	463	37	in	in	ADP
taxlaw-8979	463	38	tax	tax	NOUN
taxlaw-8979	463	39	enforcement	enforcement	NOUN
taxlaw-8979	463	40	)	)	PUNCT
taxlaw-8979	463	41	;	;	PUNCT
taxlaw-8979	463	42	petr	petr	PROPN
taxlaw-8979	463	43	jansky	jansky	PROPN
taxlaw-8979	463	44	et	et	PROPN
taxlaw-8979	463	45	al	al	PROPN
taxlaw-8979	463	46	.	.	PROPN
taxlaw-8979	463	47	,	,	PUNCT
taxlaw-8979	463	48	the	the	DET
taxlaw-8979	463	49	corporate	corporate	ADJ
taxlaw-8979	463	50	tax	tax	NOUN
taxlaw-8979	463	51	haven	haven	NOUN
taxlaw-8979	463	52	index	index	PROPN
taxlaw-8979	463	53	:	:	PUNCT
taxlaw-8979	463	54	a	a	DET
taxlaw-8979	463	55	new	new	ADJ
taxlaw-8979	463	56	geography	geography	NOUN
taxlaw-8979	463	57	of	of	ADP
taxlaw-8979	463	58	profit	profit	NOUN
taxlaw-8979	463	59	shifting	shift	VERB
taxlaw-8979	463	60	(	(	PUNCT
taxlaw-8979	463	61	ies	ie	NOUN
taxlaw-8979	463	62	,	,	PUNCT
taxlaw-8979	463	63	working	working	NOUN
taxlaw-8979	463	64	paper	paper	NOUN
taxlaw-8979	463	65	,	,	PUNCT
taxlaw-8979	463	66	2019	2019	NUM
taxlaw-8979	463	67	)	)	PUNCT
taxlaw-8979	463	68	(	(	PUNCT
taxlaw-8979	463	69	discussing	discuss	VERB
taxlaw-8979	463	70	need	need	NOUN
taxlaw-8979	463	71	for	for	ADP
taxlaw-8979	463	72	better	well	ADJ
taxlaw-8979	463	73	information	information	NOUN
taxlaw-8979	463	74	concerning	concern	VERB
taxlaw-8979	463	75	corporate	corporate	ADJ
taxlaw-8979	463	76	foreign	foreign	ADJ
taxlaw-8979	463	77	profits	profit	NOUN
taxlaw-8979	463	78	)	)	PUNCT
taxlaw-8979	463	79	.	.	PUNCT
taxlaw-8979	464	1	116	116	NUM
taxlaw-8979	464	2	see	see	VERB
taxlaw-8979	464	3	oecd	oecd	PROPN
taxlaw-8979	464	4	,	,	PUNCT
taxlaw-8979	464	5	supra	supra	PROPN
taxlaw-8979	464	6	note	note	NOUN
taxlaw-8979	464	7	91	91	NUM
taxlaw-8979	464	8	.	.	PUNCT
taxlaw-8979	465	1	117	117	NUM
taxlaw-8979	465	2	see	see	VERB
taxlaw-8979	465	3	arthur	arthur	PROPN
taxlaw-8979	465	4	j.	j.	PROPN
taxlaw-8979	465	5	cockfield	cockfield	PROPN
taxlaw-8979	465	6	&	&	CCONJ
taxlaw-8979	465	7	carl	carl	PROPN
taxlaw-8979	465	8	macarthur	macarthur	PROPN
taxlaw-8979	465	9	,	,	PUNCT
taxlaw-8979	465	10	country	country	NOUN
taxlaw-8979	465	11	-	-	PUNCT
taxlaw-8979	465	12	by	by	ADP
taxlaw-8979	465	13	-	-	PUNCT
taxlaw-8979	465	14	country	country	NOUN
taxlaw-8979	465	15	reporting	reporting	NOUN
taxlaw-8979	465	16	and	and	CCONJ
taxlaw-8979	465	17	commercial	commercial	ADJ
taxlaw-8979	465	18	confidentiality	confidentiality	NOUN
taxlaw-8979	465	19	,	,	PUNCT
taxlaw-8979	465	20	63	63	NUM
taxlaw-8979	465	21	can	can	NOUN
taxlaw-8979	465	22	.	.	PUNCT
taxlaw-8979	466	1	tax	tax	NOUN
taxlaw-8979	466	2	j.	j.	PROPN
taxlaw-8979	466	3	627	627	NUM
taxlaw-8979	466	4	(	(	PUNCT
taxlaw-8979	466	5	2015	2015	NUM
taxlaw-8979	466	6	)	)	PUNCT
taxlaw-8979	466	7	.	.	PUNCT
taxlaw-8979	467	1	for	for	ADP
taxlaw-8979	467	2	a	a	DET
taxlaw-8979	467	3	discussion	discussion	NOUN
taxlaw-8979	467	4	of	of	ADP
taxlaw-8979	467	5	how	how	SCONJ
taxlaw-8979	467	6	cbcr	cbcr	NOUN
taxlaw-8979	467	7	works	work	NOUN
taxlaw-8979	467	8	,	,	PUNCT
taxlaw-8979	467	9	see	see	VERB
taxlaw-8979	467	10	generally	generally	ADV
taxlaw-8979	467	11	oecd	oecd	PROPN
taxlaw-8979	467	12	,	,	PUNCT
taxlaw-8979	467	13	countryby	countryby	NOUN
taxlaw-8979	467	14	-	-	PUNCT
taxlaw-8979	467	15	country	country	NOUN
taxlaw-8979	467	16	reporting	reporting	NOUN
taxlaw-8979	467	17	:	:	PUNCT
taxlaw-8979	467	18	handbook	handbook	NOUN
taxlaw-8979	467	19	on	on	ADP
taxlaw-8979	467	20	effective	effective	ADJ
taxlaw-8979	467	21	tax	tax	NOUN
taxlaw-8979	467	22	risk	risk	NOUN
taxlaw-8979	467	23	assessment	assessment	NOUN
taxlaw-8979	467	24	(	(	PUNCT
taxlaw-8979	467	25	2017	2017	NUM
taxlaw-8979	467	26	)	)	PUNCT
taxlaw-8979	467	27	;	;	PUNCT
taxlaw-8979	467	28	oecd	oecd	PROPN
taxlaw-8979	467	29	,	,	PUNCT
taxlaw-8979	467	30	handbook	handbook	NOUN
taxlaw-8979	467	31	on	on	ADP
taxlaw-8979	467	32	effective	effective	ADJ
taxlaw-8979	467	33	implementation	implementation	NOUN
taxlaw-8979	467	34	(	(	PUNCT
taxlaw-8979	467	35	2017	2017	NUM
taxlaw-8979	467	36	)	)	PUNCT
taxlaw-8979	467	37	.	.	PUNCT
taxlaw-8979	468	1	118	118	NUM
taxlaw-8979	468	2	see	see	VERB
taxlaw-8979	468	3	cockfield	cockfield	PROPN
taxlaw-8979	468	4	&	&	CCONJ
taxlaw-8979	468	5	macarthur	macarthur	PROPN
taxlaw-8979	468	6	,	,	PUNCT
taxlaw-8979	468	7	supra	supra	PROPN
taxlaw-8979	468	8	note	note	PROPN
taxlaw-8979	468	9	117	117	NUM
taxlaw-8979	468	10	,	,	PUNCT
taxlaw-8979	468	11	at	at	ADP
taxlaw-8979	468	12	636	636	NUM
taxlaw-8979	468	13	-	-	SYM
taxlaw-8979	468	14	637	637	NUM
taxlaw-8979	468	15	.	.	PUNCT
taxlaw-8979	469	1	in	in	ADP
taxlaw-8979	469	2	the	the	DET
taxlaw-8979	469	3	u.s	u.s	PROPN
taxlaw-8979	469	4	.	.	PROPN
taxlaw-8979	469	5	,	,	PUNCT
taxlaw-8979	469	6	cbcr	cbcr	NOUN
taxlaw-8979	469	7	is	be	AUX
taxlaw-8979	469	8	implemented	implement	VERB
taxlaw-8979	469	9	through	through	ADP
taxlaw-8979	469	10	section	section	NOUN
taxlaw-8979	469	11	6038	6038	NUM
taxlaw-8979	469	12	of	of	ADP
taxlaw-8979	469	13	the	the	DET
taxlaw-8979	469	14	internal	internal	ADJ
taxlaw-8979	469	15	revenue	revenue	NOUN
taxlaw-8979	469	16	code	code	NOUN
taxlaw-8979	469	17	as	as	ADV
taxlaw-8979	469	18	well	well	ADV
taxlaw-8979	469	19	as	as	ADP
taxlaw-8979	469	20	accompanying	accompanying	ADJ
taxlaw-8979	469	21	regulations	regulation	NOUN
taxlaw-8979	469	22	.	.	PUNCT
taxlaw-8979	470	1	119	119	NUM
taxlaw-8979	470	2	see	see	VERB
taxlaw-8979	470	3	the	the	DET
taxlaw-8979	470	4	discussion	discussion	NOUN
taxlaw-8979	470	5	accompanying	accompany	VERB
taxlaw-8979	470	6	note	note	NOUN
taxlaw-8979	470	7	113	113	NUM
taxlaw-8979	470	8	.	.	PUNCT
taxlaw-8979	470	9	120	120	NUM
taxlaw-8979	470	10	see	see	VERB
taxlaw-8979	470	11	oecd	oecd	PROPN
taxlaw-8979	470	12	,	,	PUNCT
taxlaw-8979	470	13	countering	counter	VERB
taxlaw-8979	470	14	harmful	harmful	ADJ
taxlaw-8979	470	15	tax	tax	NOUN
taxlaw-8979	470	16	practices	practice	NOUN
taxlaw-8979	470	17	more	more	ADV
taxlaw-8979	470	18	effectively	effectively	ADV
taxlaw-8979	470	19	,	,	PUNCT
taxlaw-8979	470	20	taking	take	VERB
taxlaw-8979	470	21	into	into	ADP
taxlaw-8979	470	22	account	account	NOUN
taxlaw-8979	470	23	transparency	transparency	NOUN
taxlaw-8979	470	24	and	and	CCONJ
taxlaw-8979	470	25	substance	substance	NOUN
taxlaw-8979	470	26	(	(	PUNCT
taxlaw-8979	470	27	action	action	NOUN
taxlaw-8979	470	28	5	5	NUM
taxlaw-8979	470	29	2015	2015	NUM
taxlaw-8979	470	30	final	final	ADJ
taxlaw-8979	470	31	report	report	NOUN
taxlaw-8979	470	32	,	,	PUNCT
taxlaw-8979	470	33	2015	2015	NUM
taxlaw-8979	470	34	)	)	PUNCT
taxlaw-8979	470	35	.	.	PUNCT
taxlaw-8979	471	1	2021	2021	NUM
taxlaw-8979	471	2	]	]	PUNCT
taxlaw-8979	471	3	secrets	secret	NOUN
taxlaw-8979	471	4	of	of	ADP
taxlaw-8979	471	5	the	the	DET
taxlaw-8979	471	6	panama	panama	PROPN
taxlaw-8979	471	7	papers	paper	NOUN
taxlaw-8979	471	8	65	65	NUM
taxlaw-8979	471	9	have	have	VERB
taxlaw-8979	471	10	more	more	ADJ
taxlaw-8979	471	11	information	information	NOUN
taxlaw-8979	471	12	concerning	concern	VERB
taxlaw-8979	471	13	how	how	SCONJ
taxlaw-8979	471	14	their	their	PRON
taxlaw-8979	471	15	multinational	multinational	ADJ
taxlaw-8979	471	16	firms	firm	NOUN
taxlaw-8979	471	17	use	use	VERB
taxlaw-8979	471	18	tax	tax	NOUN
taxlaw-8979	471	19	havens	haven	NOUN
taxlaw-8979	471	20	such	such	ADJ
taxlaw-8979	471	21	as	as	ADP
taxlaw-8979	471	22	luxembourg	luxembourg	PROPN
taxlaw-8979	471	23	to	to	PART
taxlaw-8979	471	24	reduce	reduce	VERB
taxlaw-8979	471	25	taxes	taxis	NOUN
taxlaw-8979	471	26	owed	owe	VERB
taxlaw-8979	471	27	.	.	PUNCT
taxlaw-8979	472	1	b.	b.	PROPN
taxlaw-8979	473	1	other	other	ADJ
taxlaw-8979	473	2	global	global	ADJ
taxlaw-8979	473	3	tax	tax	NOUN
taxlaw-8979	473	4	agreements	agreement	NOUN
taxlaw-8979	473	5	to	to	PART
taxlaw-8979	473	6	counter	counter	VERB
taxlaw-8979	473	7	firm	firm	ADJ
taxlaw-8979	473	8	tax	tax	NOUN
taxlaw-8979	473	9	avoidance	avoidance	NOUN
taxlaw-8979	473	10	in	in	ADP
taxlaw-8979	473	11	addition	addition	NOUN
taxlaw-8979	473	12	to	to	ADP
taxlaw-8979	473	13	transparency	transparency	NOUN
taxlaw-8979	473	14	measures	measure	NOUN
taxlaw-8979	473	15	,	,	PUNCT
taxlaw-8979	473	16	the	the	DET
taxlaw-8979	473	17	beps	beps	NOUN
taxlaw-8979	473	18	reforms	reform	NOUN
taxlaw-8979	473	19	led	lead	VERB
taxlaw-8979	473	20	to	to	ADP
taxlaw-8979	473	21	other	other	ADJ
taxlaw-8979	473	22	initiatives	initiative	NOUN
taxlaw-8979	473	23	to	to	PART
taxlaw-8979	473	24	inhibit	inhibit	VERB
taxlaw-8979	473	25	the	the	DET
taxlaw-8979	473	26	ability	ability	NOUN
taxlaw-8979	473	27	of	of	ADP
taxlaw-8979	473	28	multinational	multinational	ADJ
taxlaw-8979	473	29	firms	firm	NOUN
taxlaw-8979	473	30	to	to	PART
taxlaw-8979	473	31	avoid	avoid	VERB
taxlaw-8979	473	32	taxes.121	taxes.121	ADJ
taxlaw-8979	473	33	in	in	ADP
taxlaw-8979	473	34	particular	particular	ADJ
taxlaw-8979	473	35	,	,	PUNCT
taxlaw-8979	473	36	in	in	ADP
taxlaw-8979	473	37	2021	2021	NUM
taxlaw-8979	473	38	over	over	ADP
taxlaw-8979	473	39	130	130	NUM
taxlaw-8979	473	40	countries	country	NOUN
taxlaw-8979	473	41	,	,	PUNCT
taxlaw-8979	473	42	including	include	VERB
taxlaw-8979	473	43	the	the	DET
taxlaw-8979	473	44	united	united	PROPN
taxlaw-8979	473	45	states	states	PROPN
taxlaw-8979	473	46	,	,	PUNCT
taxlaw-8979	473	47	agreed	agree	VERB
taxlaw-8979	473	48	to	to	ADP
taxlaw-8979	473	49	a	a	DET
taxlaw-8979	473	50	framework	framework	NOUN
taxlaw-8979	473	51	to	to	PART
taxlaw-8979	473	52	implement	implement	VERB
taxlaw-8979	473	53	two	two	NUM
taxlaw-8979	473	54	important	important	ADJ
taxlaw-8979	473	55	measures.122	measures.122	NOUN
taxlaw-8979	473	56	first	first	ADJ
taxlaw-8979	473	57	,	,	PUNCT
taxlaw-8979	473	58	new	new	ADJ
taxlaw-8979	473	59	tax	tax	NOUN
taxlaw-8979	473	60	rules	rule	NOUN
taxlaw-8979	473	61	will	will	AUX
taxlaw-8979	473	62	apply	apply	VERB
taxlaw-8979	473	63	to	to	ADP
taxlaw-8979	473	64	large	large	ADJ
taxlaw-8979	473	65	corporations	corporation	NOUN
taxlaw-8979	473	66	with	with	ADP
taxlaw-8979	473	67	over	over	ADP
taxlaw-8979	473	68	eur750	eur750	PROPN
taxlaw-8979	473	69	million	million	NUM
taxlaw-8979	473	70	in	in	ADP
taxlaw-8979	473	71	annual	annual	ADJ
taxlaw-8979	473	72	global	global	ADJ
taxlaw-8979	473	73	income	income	NOUN
taxlaw-8979	473	74	that	that	PRON
taxlaw-8979	473	75	have	have	VERB
taxlaw-8979	473	76	cross	cross	ADJ
taxlaw-8979	473	77	-	-	ADJ
taxlaw-8979	473	78	border	border	ADJ
taxlaw-8979	473	79	sales	sale	NOUN
taxlaw-8979	473	80	of	of	ADP
taxlaw-8979	473	81	digital	digital	ADJ
taxlaw-8979	473	82	goods	good	NOUN
taxlaw-8979	473	83	and	and	CCONJ
taxlaw-8979	473	84	services.123	services.123	NOUN
taxlaw-8979	473	85	under	under	ADP
taxlaw-8979	473	86	the	the	DET
taxlaw-8979	473	87	proposed	propose	VERB
taxlaw-8979	473	88	approach	approach	NOUN
taxlaw-8979	473	89	,	,	PUNCT
taxlaw-8979	473	90	firms	firm	NOUN
taxlaw-8979	473	91	such	such	ADJ
taxlaw-8979	473	92	as	as	ADP
taxlaw-8979	473	93	facebook	facebook	NOUN
taxlaw-8979	473	94	and	and	CCONJ
taxlaw-8979	473	95	google	google	PROPN
taxlaw-8979	473	96	will	will	AUX
taxlaw-8979	473	97	have	have	VERB
taxlaw-8979	473	98	to	to	PART
taxlaw-8979	473	99	pay	pay	VERB
taxlaw-8979	473	100	taxes	taxis	NOUN
taxlaw-8979	473	101	to	to	ADP
taxlaw-8979	473	102	countries	country	NOUN
taxlaw-8979	473	103	where	where	SCONJ
taxlaw-8979	473	104	their	their	PRON
taxlaw-8979	473	105	customers	customer	NOUN
taxlaw-8979	473	106	are	be	AUX
taxlaw-8979	473	107	located.124	located.124	VERB
taxlaw-8979	473	108	this	this	PRON
taxlaw-8979	473	109	is	be	AUX
taxlaw-8979	473	110	an	an	DET
taxlaw-8979	473	111	entirely	entirely	ADV
taxlaw-8979	473	112	new	new	ADJ
taxlaw-8979	473	113	approach	approach	NOUN
taxlaw-8979	473	114	to	to	ADP
taxlaw-8979	473	115	taxing	tax	VERB
taxlaw-8979	473	116	global	global	ADJ
taxlaw-8979	473	117	income	income	NOUN
taxlaw-8979	473	118	because	because	SCONJ
taxlaw-8979	473	119	traditional	traditional	ADJ
taxlaw-8979	473	120	rules	rule	NOUN
taxlaw-8979	473	121	and	and	CCONJ
taxlaw-8979	473	122	principles	principle	NOUN
taxlaw-8979	473	123	emphasize	emphasize	VERB
taxlaw-8979	473	124	the	the	DET
taxlaw-8979	473	125	need	need	NOUN
taxlaw-8979	473	126	to	to	PART
taxlaw-8979	473	127	tax	tax	VERB
taxlaw-8979	473	128	cross	cross	ADJ
taxlaw-8979	473	129	-	-	ADJ
taxlaw-8979	473	130	border	border	ADJ
taxlaw-8979	473	131	profits	profit	NOUN
taxlaw-8979	473	132	where	where	SCONJ
taxlaw-8979	473	133	value	value	NOUN
taxlaw-8979	473	134	is	be	AUX
taxlaw-8979	473	135	added	add	VERB
taxlaw-8979	473	136	to	to	ADP
taxlaw-8979	473	137	a	a	DET
taxlaw-8979	473	138	cross	cross	ADJ
taxlaw-8979	473	139	-	-	ADJ
taxlaw-8979	473	140	border	border	ADJ
taxlaw-8979	473	141	transaction	transaction	NOUN
taxlaw-8979	473	142	,	,	PUNCT
taxlaw-8979	473	143	which	which	PRON
taxlaw-8979	473	144	was	be	AUX
taxlaw-8979	473	145	normally	normally	ADV
taxlaw-8979	473	146	where	where	SCONJ
taxlaw-8979	473	147	the	the	DET
taxlaw-8979	473	148	head	head	NOUN
taxlaw-8979	473	149	office	office	NOUN
taxlaw-8979	473	150	of	of	ADP
taxlaw-8979	473	151	the	the	DET
taxlaw-8979	473	152	firm	firm	NOUN
taxlaw-8979	473	153	was	be	AUX
taxlaw-8979	473	154	based.125	based.125	X
taxlaw-8979	473	155	the	the	DET
taxlaw-8979	473	156	rule	rule	NOUN
taxlaw-8979	473	157	change	change	NOUN
taxlaw-8979	473	158	was	be	AUX
taxlaw-8979	473	159	motivated	motivate	VERB
taxlaw-8979	473	160	by	by	ADP
taxlaw-8979	473	161	the	the	DET
taxlaw-8979	473	162	view	view	NOUN
taxlaw-8979	473	163	that	that	SCONJ
taxlaw-8979	473	164	,	,	PUNCT
taxlaw-8979	473	165	under	under	ADP
taxlaw-8979	473	166	the	the	DET
taxlaw-8979	473	167	older	old	ADJ
taxlaw-8979	473	168	rules	rule	NOUN
taxlaw-8979	473	169	,	,	PUNCT
taxlaw-8979	473	170	governments	government	NOUN
taxlaw-8979	473	171	were	be	AUX
taxlaw-8979	473	172	unable	unable	ADJ
taxlaw-8979	473	173	to	to	PART
taxlaw-8979	473	174	tax	tax	VERB
taxlaw-8979	473	175	significant	significant	ADJ
taxlaw-8979	473	176	profits	profit	NOUN
taxlaw-8979	473	177	despite	despite	SCONJ
taxlaw-8979	473	178	the	the	DET
taxlaw-8979	473	179	fact	fact	NOUN
taxlaw-8979	473	180	that	that	SCONJ
taxlaw-8979	473	181	millions	million	NOUN
taxlaw-8979	473	182	of	of	ADP
taxlaw-8979	473	183	their	their	PRON
taxlaw-8979	473	184	consumers	consumer	NOUN
taxlaw-8979	473	185	contributed	contribute	VERB
taxlaw-8979	473	186	to	to	ADP
taxlaw-8979	473	187	this	this	DET
taxlaw-8979	473	188	profit	profit	NOUN
taxlaw-8979	473	189	-	-	PUNCT
taxlaw-8979	473	190	making.126	making.126	NOUN
taxlaw-8979	473	191	the	the	DET
taxlaw-8979	473	192	united	united	PROPN
taxlaw-8979	473	193	states	states	PROPN
taxlaw-8979	473	194	,	,	PUNCT
taxlaw-8979	473	195	which	which	PRON
taxlaw-8979	473	196	serves	serve	VERB
taxlaw-8979	473	197	as	as	ADP
taxlaw-8979	473	198	a	a	DET
taxlaw-8979	473	199	base	base	NOUN
taxlaw-8979	473	200	for	for	ADP
taxlaw-8979	473	201	many	many	ADJ
taxlaw-8979	473	202	of	of	ADP
taxlaw-8979	473	203	the	the	DET
taxlaw-8979	473	204	world	world	NOUN
taxlaw-8979	473	205	’s	’s	PART
taxlaw-8979	473	206	largest	large	ADJ
taxlaw-8979	473	207	technology	technology	NOUN
taxlaw-8979	473	208	firms	firm	NOUN
taxlaw-8979	473	209	,	,	PUNCT
taxlaw-8979	473	210	is	be	AUX
taxlaw-8979	473	211	likely	likely	ADV
taxlaw-8979	473	212	disadvantaged	disadvantage	VERB
taxlaw-8979	473	213	by	by	ADP
taxlaw-8979	473	214	the	the	DET
taxlaw-8979	473	215	proposed	propose	VERB
taxlaw-8979	473	216	new	new	ADJ
taxlaw-8979	473	217	rules	rule	NOUN
taxlaw-8979	473	218	(	(	PUNCT
taxlaw-8979	473	219	since	since	SCONJ
taxlaw-8979	473	220	its	its	PRON
taxlaw-8979	473	221	firms	firm	NOUN
taxlaw-8979	473	222	could	could	AUX
taxlaw-8979	473	223	pay	pay	VERB
taxlaw-8979	473	224	more	more	ADJ
taxlaw-8979	473	225	tax	tax	NOUN
taxlaw-8979	473	226	in	in	ADP
taxlaw-8979	473	227	foreign	foreign	ADJ
taxlaw-8979	473	228	countries	country	NOUN
taxlaw-8979	473	229	)	)	PUNCT
taxlaw-8979	473	230	but	but	CCONJ
taxlaw-8979	473	231	nonetheless	nonetheless	ADV
taxlaw-8979	473	232	signed	sign	VERB
taxlaw-8979	473	233	the	the	DET
taxlaw-8979	473	234	global	global	ADJ
taxlaw-8979	473	235	agreement	agreement	NOUN
taxlaw-8979	473	236	,	,	PUNCT
taxlaw-8979	473	237	mainly	mainly	ADV
taxlaw-8979	473	238	to	to	PART
taxlaw-8979	473	239	end	end	VERB
taxlaw-8979	473	240	a	a	DET
taxlaw-8979	473	241	brewing	brewing	NOUN
taxlaw-8979	473	242	“	"	PUNCT
taxlaw-8979	473	243	tax	tax	NOUN
taxlaw-8979	473	244	war	war	NOUN
taxlaw-8979	473	245	”	"	PUNCT
taxlaw-8979	473	246	as	as	SCONJ
taxlaw-8979	473	247	countries	country	NOUN
taxlaw-8979	473	248	developed	develop	VERB
taxlaw-8979	473	249	new	new	ADJ
taxlaw-8979	473	250	uncoordinated	uncoordinated	ADJ
taxlaw-8979	473	251	taxes	taxis	NOUN
taxlaw-8979	473	252	like	like	ADP
taxlaw-8979	473	253	france	france	PROPN
taxlaw-8979	473	254	’s	’s	PART
taxlaw-8979	473	255	digital	digital	PROPN
taxlaw-8979	473	256	services	service	NOUN
taxlaw-8979	473	257	tax	tax	NOUN
taxlaw-8979	473	258	to	to	PART
taxlaw-8979	473	259	tax	tax	VERB
taxlaw-8979	473	260	the	the	DET
taxlaw-8979	473	261	technology	technology	NOUN
taxlaw-8979	473	262	firms.127	firms.127	NOUN
taxlaw-8979	473	263	if	if	SCONJ
taxlaw-8979	473	264	the	the	DET
taxlaw-8979	473	265	new	new	ADJ
taxlaw-8979	473	266	approach	approach	NOUN
taxlaw-8979	473	267	is	be	AUX
taxlaw-8979	473	268	ultimately	ultimately	ADV
taxlaw-8979	473	269	implemented	implement	VERB
taxlaw-8979	473	270	,	,	PUNCT
taxlaw-8979	473	271	it	it	PRON
taxlaw-8979	473	272	would	would	AUX
taxlaw-8979	473	273	likely	likely	ADV
taxlaw-8979	473	274	reduce	reduce	VERB
taxlaw-8979	473	275	the	the	DET
taxlaw-8979	473	276	ability	ability	NOUN
taxlaw-8979	473	277	of	of	ADP
taxlaw-8979	473	278	these	these	DET
taxlaw-8979	473	279	firms	firm	NOUN
taxlaw-8979	473	280	to	to	PART
taxlaw-8979	473	281	shift	shift	VERB
taxlaw-8979	473	282	cross	cross	ADJ
taxlaw-8979	473	283	-	-	ADJ
taxlaw-8979	473	284	border	border	ADJ
taxlaw-8979	473	285	profits	profit	NOUN
taxlaw-8979	473	286	to	to	PART
taxlaw-8979	473	287	tax	tax	VERB
taxlaw-8979	473	288	havens	haven	NOUN
taxlaw-8979	473	289	because	because	SCONJ
taxlaw-8979	473	290	consumer	consumer	NOUN
taxlaw-8979	473	291	countries	country	NOUN
taxlaw-8979	473	292	would	would	AUX
taxlaw-8979	473	293	now	now	ADV
taxlaw-8979	473	294	be	be	AUX
taxlaw-8979	473	295	able	able	ADJ
taxlaw-8979	473	296	to	to	PART
taxlaw-8979	473	297	tax	tax	VERB
taxlaw-8979	473	298	the	the	DET
taxlaw-8979	473	299	profits	profit	NOUN
taxlaw-8979	473	300	.	.	PUNCT
taxlaw-8979	474	1	121	121	NUM
taxlaw-8979	474	2	see	see	VERB
taxlaw-8979	474	3	ruth	ruth	PROPN
taxlaw-8979	474	4	mason	mason	PROPN
taxlaw-8979	474	5	,	,	PUNCT
taxlaw-8979	474	6	the	the	DET
taxlaw-8979	474	7	transformation	transformation	NOUN
taxlaw-8979	474	8	of	of	ADP
taxlaw-8979	474	9	international	international	ADJ
taxlaw-8979	474	10	tax	tax	NOUN
taxlaw-8979	474	11	,	,	PUNCT
taxlaw-8979	474	12	114	114	NUM
taxlaw-8979	474	13	am	am	NOUN
taxlaw-8979	474	14	.	.	PUNCT
taxlaw-8979	475	1	j.	j.	PROPN
taxlaw-8979	475	2	int’l	int’l	PROPN
taxlaw-8979	475	3	l.	l.	PROPN
taxlaw-8979	475	4	353	353	NUM
taxlaw-8979	475	5	(	(	PUNCT
taxlaw-8979	475	6	july	july	PROPN
taxlaw-8979	475	7	2020	2020	NUM
taxlaw-8979	475	8	)	)	PUNCT
taxlaw-8979	475	9	(	(	PUNCT
taxlaw-8979	475	10	claiming	claim	VERB
taxlaw-8979	475	11	,	,	PUNCT
taxlaw-8979	475	12	in	in	ADP
taxlaw-8979	475	13	contrast	contrast	NOUN
taxlaw-8979	475	14	to	to	ADP
taxlaw-8979	475	15	critics	critic	NOUN
taxlaw-8979	475	16	of	of	ADP
taxlaw-8979	475	17	oecd	oecd	PROPN
taxlaw-8979	475	18	beps	beps	PROPN
taxlaw-8979	475	19	project	project	NOUN
taxlaw-8979	475	20	,	,	PUNCT
taxlaw-8979	475	21	that	that	DET
taxlaw-8979	475	22	international	international	ADJ
taxlaw-8979	475	23	tax	tax	NOUN
taxlaw-8979	475	24	law	law	NOUN
taxlaw-8979	475	25	and	and	CCONJ
taxlaw-8979	475	26	reform	reform	NOUN
taxlaw-8979	475	27	has	have	AUX
taxlaw-8979	475	28	been	be	AUX
taxlaw-8979	475	29	fundamentally	fundamentally	ADV
taxlaw-8979	475	30	changed	change	VERB
taxlaw-8979	475	31	)	)	PUNCT
taxlaw-8979	475	32	;	;	PUNCT
taxlaw-8979	475	33	eduardo	eduardo	PROPN
taxlaw-8979	475	34	a.	a.	PROPN
taxlaw-8979	475	35	baistrocchi	baistrocchi	PROPN
taxlaw-8979	475	36	,	,	PUNCT
taxlaw-8979	475	37	the	the	DET
taxlaw-8979	475	38	international	international	ADJ
taxlaw-8979	475	39	tax	tax	NOUN
taxlaw-8979	475	40	regime	regime	NOUN
taxlaw-8979	475	41	and	and	CCONJ
taxlaw-8979	475	42	global	global	ADJ
taxlaw-8979	475	43	power	power	NOUN
taxlaw-8979	475	44	shifts	shift	NOUN
taxlaw-8979	475	45	,	,	PUNCT
taxlaw-8979	475	46	40	40	NUM
taxlaw-8979	475	47	va	va	NOUN
taxlaw-8979	475	48	.	.	PUNCT
taxlaw-8979	476	1	tax	tax	PROPN
taxlaw-8979	476	2	rev	rev	PROPN
taxlaw-8979	476	3	.	.	PROPN
taxlaw-8979	476	4	219	219	NUM
taxlaw-8979	476	5	,	,	PUNCT
taxlaw-8979	476	6	271	271	NUM
taxlaw-8979	476	7	(	(	PUNCT
taxlaw-8979	476	8	2021	2021	NUM
taxlaw-8979	476	9	)	)	PUNCT
taxlaw-8979	476	10	(	(	PUNCT
taxlaw-8979	476	11	describing	describe	VERB
taxlaw-8979	476	12	how	how	SCONJ
taxlaw-8979	476	13	global	global	ADJ
taxlaw-8979	476	14	political	political	ADJ
taxlaw-8979	476	15	developments	development	NOUN
taxlaw-8979	476	16	are	be	AUX
taxlaw-8979	476	17	fundamentally	fundamentally	ADV
taxlaw-8979	476	18	changing	change	VERB
taxlaw-8979	476	19	international	international	ADJ
taxlaw-8979	476	20	tax	tax	NOUN
taxlaw-8979	476	21	reform	reform	NOUN
taxlaw-8979	476	22	processes	process	NOUN
taxlaw-8979	476	23	)	)	PUNCT
taxlaw-8979	476	24	.	.	PUNCT
taxlaw-8979	477	1	122	122	NUM
taxlaw-8979	477	2	see	see	VERB
taxlaw-8979	477	3	paul	paul	PROPN
taxlaw-8979	477	4	hannon	hannon	PROPN
taxlaw-8979	477	5	&	&	CCONJ
taxlaw-8979	477	6	kate	kate	PROPN
taxlaw-8979	477	7	davidson	davidson	PROPN
taxlaw-8979	477	8	,	,	PUNCT
taxlaw-8979	477	9	u.s	u.s	PROPN
taxlaw-8979	477	10	.	.	PROPN
taxlaw-8979	477	11	wins	win	VERB
taxlaw-8979	477	12	backing	backing	NOUN
taxlaw-8979	477	13	for	for	ADP
taxlaw-8979	477	14	a	a	DET
taxlaw-8979	477	15	global	global	ADJ
taxlaw-8979	477	16	minimum	minimum	ADJ
taxlaw-8979	477	17	tax	tax	NOUN
taxlaw-8979	477	18	,	,	PUNCT
taxlaw-8979	477	19	wall	wall	PROPN
taxlaw-8979	477	20	st	st	PROPN
taxlaw-8979	477	21	.	.	PROPN
taxlaw-8979	477	22	j.	j.	PROPN
taxlaw-8979	478	1	(	(	PUNCT
taxlaw-8979	478	2	july	july	PROPN
taxlaw-8979	478	3	1	1	NUM
taxlaw-8979	478	4	,	,	PUNCT
taxlaw-8979	478	5	2021	2021	NUM
taxlaw-8979	478	6	)	)	PUNCT
taxlaw-8979	478	7	;	;	PUNCT
taxlaw-8979	478	8	daniel	daniel	PROPN
taxlaw-8979	478	9	shaviro	shaviro	PROPN
taxlaw-8979	478	10	,	,	PUNCT
taxlaw-8979	478	11	what	what	PRON
taxlaw-8979	478	12	are	be	AUX
taxlaw-8979	478	13	minimum	minimum	ADJ
taxlaw-8979	478	14	taxes	taxis	NOUN
taxlaw-8979	478	15	,	,	PUNCT
taxlaw-8979	478	16	and	and	CCONJ
taxlaw-8979	478	17	why	why	SCONJ
taxlaw-8979	478	18	might	might	AUX
taxlaw-8979	478	19	one	one	NUM
taxlaw-8979	478	20	favor	favor	VERB
taxlaw-8979	478	21	or	or	CCONJ
taxlaw-8979	478	22	disfavor	disfavor	VERB
taxlaw-8979	478	23	them	they	PRON
taxlaw-8979	478	24	?	?	PUNCT
taxlaw-8979	479	1	40	40	NUM
taxlaw-8979	479	2	va	va	NOUN
taxlaw-8979	479	3	.	.	PUNCT
taxlaw-8979	479	4	tax	tax	PROPN
taxlaw-8979	479	5	rev	rev	PROPN
taxlaw-8979	479	6	.	.	PROPN
taxlaw-8979	480	1	395	395	NUM
taxlaw-8979	480	2	(	(	PUNCT
taxlaw-8979	480	3	2021	2021	NUM
taxlaw-8979	480	4	)	)	PUNCT
taxlaw-8979	480	5	(	(	PUNCT
taxlaw-8979	480	6	supporting	support	VERB
taxlaw-8979	480	7	minimum	minimum	ADJ
taxlaw-8979	480	8	taxes	taxis	NOUN
taxlaw-8979	480	9	while	while	SCONJ
taxlaw-8979	480	10	cautioning	caution	VERB
taxlaw-8979	480	11	against	against	ADP
taxlaw-8979	480	12	apparent	apparent	ADJ
taxlaw-8979	480	13	weaknesses	weakness	NOUN
taxlaw-8979	480	14	)	)	PUNCT
taxlaw-8979	480	15	;	;	PUNCT
taxlaw-8979	480	16	yariv	yariv	NOUN
taxlaw-8979	480	17	brauner	brauner	NOUN
taxlaw-8979	480	18	,	,	PUNCT
taxlaw-8979	480	19	thinking	think	VERB
taxlaw-8979	480	20	like	like	ADP
taxlaw-8979	480	21	a	a	DET
taxlaw-8979	480	22	source	source	NOUN
taxlaw-8979	480	23	state	state	NOUN
taxlaw-8979	480	24	in	in	ADP
taxlaw-8979	480	25	a	a	DET
taxlaw-8979	480	26	digital	digital	ADJ
taxlaw-8979	480	27	economy	economy	NOUN
taxlaw-8979	480	28	,	,	PUNCT
taxlaw-8979	480	29	18	18	NUM
taxlaw-8979	480	30	pitt	pitt	NOUN
taxlaw-8979	480	31	.	.	PUNCT
taxlaw-8979	481	1	tax	tax	PROPN
taxlaw-8979	481	2	rev	rev	PROPN
taxlaw-8979	481	3	.	.	PROPN
taxlaw-8979	481	4	225	225	NUM
taxlaw-8979	481	5	(	(	PUNCT
taxlaw-8979	481	6	2021	2021	NUM
taxlaw-8979	481	7	)	)	PUNCT
taxlaw-8979	481	8	(	(	PUNCT
taxlaw-8979	481	9	advocating	advocate	VERB
taxlaw-8979	481	10	reforms	reform	NOUN
taxlaw-8979	481	11	to	to	ADP
taxlaw-8979	481	12	u.s	u.s	PROPN
taxlaw-8979	481	13	.	.	PROPN
taxlaw-8979	481	14	taxation	taxation	NOUN
taxlaw-8979	481	15	to	to	PART
taxlaw-8979	481	16	strengthen	strengthen	VERB
taxlaw-8979	481	17	source	source	NOUN
taxlaw-8979	481	18	and	and	CCONJ
taxlaw-8979	481	19	residence	residence	NOUN
taxlaw-8979	481	20	-	-	PUNCT
taxlaw-8979	481	21	based	base	VERB
taxlaw-8979	481	22	taxation	taxation	NOUN
taxlaw-8979	481	23	through	through	ADP
taxlaw-8979	481	24	measures	measure	NOUN
taxlaw-8979	481	25	akin	akin	ADJ
taxlaw-8979	481	26	to	to	ADP
taxlaw-8979	481	27	minimum	minimum	ADJ
taxlaw-8979	481	28	tax	tax	NOUN
taxlaw-8979	481	29	proposals	proposal	NOUN
taxlaw-8979	481	30	)	)	PUNCT
taxlaw-8979	481	31	.	.	PUNCT
taxlaw-8979	482	1	123	123	NUM
taxlaw-8979	482	2	see	see	VERB
taxlaw-8979	482	3	oecd	oecd	PROPN
taxlaw-8979	482	4	,	,	PUNCT
taxlaw-8979	482	5	statement	statement	NOUN
taxlaw-8979	482	6	on	on	ADP
taxlaw-8979	482	7	a	a	DET
taxlaw-8979	482	8	two	two	NUM
taxlaw-8979	482	9	pillar	pillar	NOUN
taxlaw-8979	482	10	solution	solution	NOUN
taxlaw-8979	482	11	to	to	PART
taxlaw-8979	482	12	address	address	VERB
taxlaw-8979	482	13	the	the	DET
taxlaw-8979	482	14	tax	tax	NOUN
taxlaw-8979	482	15	challenges	challenge	NOUN
taxlaw-8979	482	16	arising	arise	VERB
taxlaw-8979	482	17	from	from	ADP
taxlaw-8979	482	18	digitalisation	digitalisation	NOUN
taxlaw-8979	482	19	of	of	ADP
taxlaw-8979	482	20	the	the	DET
taxlaw-8979	482	21	economy	economy	NOUN
taxlaw-8979	482	22	(	(	PUNCT
taxlaw-8979	482	23	july	july	PROPN
taxlaw-8979	482	24	1	1	NUM
taxlaw-8979	482	25	,	,	PUNCT
taxlaw-8979	482	26	2021	2021	NUM
taxlaw-8979	482	27	)	)	PUNCT
taxlaw-8979	482	28	.	.	PUNCT
taxlaw-8979	483	1	124	124	NUM
taxlaw-8979	483	2	a	a	DET
taxlaw-8979	483	3	formula	formula	NOUN
taxlaw-8979	483	4	will	will	AUX
taxlaw-8979	483	5	be	be	AUX
taxlaw-8979	483	6	used	use	VERB
taxlaw-8979	483	7	with	with	ADP
taxlaw-8979	483	8	factors	factor	NOUN
taxlaw-8979	483	9	such	such	ADJ
taxlaw-8979	483	10	as	as	ADP
taxlaw-8979	483	11	the	the	DET
taxlaw-8979	483	12	amount	amount	NOUN
taxlaw-8979	483	13	of	of	ADP
taxlaw-8979	483	14	sales	sale	NOUN
taxlaw-8979	483	15	taking	take	VERB
taxlaw-8979	483	16	place	place	NOUN
taxlaw-8979	483	17	within	within	ADP
taxlaw-8979	483	18	a	a	DET
taxlaw-8979	483	19	consumer	consumer	NOUN
taxlaw-8979	483	20	to	to	PART
taxlaw-8979	483	21	determine	determine	VERB
taxlaw-8979	483	22	global	global	ADJ
taxlaw-8979	483	23	tax	tax	NOUN
taxlaw-8979	483	24	liabilities	liability	NOUN
taxlaw-8979	483	25	instead	instead	ADV
taxlaw-8979	483	26	of	of	ADP
taxlaw-8979	483	27	using	use	VERB
taxlaw-8979	483	28	the	the	DET
taxlaw-8979	483	29	traditional	traditional	ADJ
taxlaw-8979	483	30	arm’s	arm’s	NUM
taxlaw-8979	483	31	-	-	PUNCT
taxlaw-8979	483	32	length	length	NOUN
taxlaw-8979	483	33	transfer	transfer	NOUN
taxlaw-8979	483	34	pricing	pricing	NOUN
taxlaw-8979	483	35	approach	approach	NOUN
taxlaw-8979	483	36	.	.	PUNCT
taxlaw-8979	484	1	for	for	ADP
taxlaw-8979	484	2	discussion	discussion	NOUN
taxlaw-8979	484	3	,	,	PUNCT
taxlaw-8979	484	4	see	see	VERB
taxlaw-8979	484	5	michael	michael	PROPN
taxlaw-8979	484	6	p.	p.	PROPN
taxlaw-8979	484	7	devereux	devereux	PROPN
taxlaw-8979	484	8	et	et	PROPN
taxlaw-8979	484	9	al	al	PROPN
taxlaw-8979	484	10	.	.	PROPN
taxlaw-8979	484	11	,	,	PUNCT
taxlaw-8979	484	12	residual	residual	ADJ
taxlaw-8979	484	13	profit	profit	NOUN
taxlaw-8979	484	14	allocation	allocation	NOUN
taxlaw-8979	484	15	by	by	ADP
taxlaw-8979	484	16	income	income	NOUN
taxlaw-8979	484	17	(	(	PUNCT
taxlaw-8979	484	18	oxford	oxford	PROPN
taxlaw-8979	484	19	univ	univ	PROPN
taxlaw-8979	484	20	.	.	PUNCT
taxlaw-8979	485	1	ctr	ctr	PROPN
taxlaw-8979	485	2	.	.	PUNCT
taxlaw-8979	486	1	for	for	ADP
taxlaw-8979	486	2	business	business	NOUN
taxlaw-8979	486	3	taxation	taxation	NOUN
taxlaw-8979	486	4	working	work	VERB
taxlaw-8979	486	5	paper	paper	NOUN
taxlaw-8979	486	6	19/01	19/01	NUM
taxlaw-8979	486	7	,	,	PUNCT
taxlaw-8979	486	8	2019	2019	NUM
taxlaw-8979	486	9	)	)	PUNCT
taxlaw-8979	486	10	.	.	PUNCT
taxlaw-8979	487	1	for	for	ADP
taxlaw-8979	487	2	support	support	NOUN
taxlaw-8979	487	3	,	,	PUNCT
taxlaw-8979	487	4	see	see	VERB
taxlaw-8979	487	5	cockfield	cockfield	NOUN
taxlaw-8979	487	6	,	,	PUNCT
taxlaw-8979	487	7	tax	tax	NOUN
taxlaw-8979	487	8	wars	war	NOUN
taxlaw-8979	487	9	,	,	PUNCT
taxlaw-8979	487	10	supra	supra	PROPN
taxlaw-8979	487	11	note	note	PROPN
taxlaw-8979	487	12	99	99	NUM
taxlaw-8979	487	13	,	,	PUNCT
taxlaw-8979	487	14	at	at	ADP
taxlaw-8979	487	15	389	389	NUM
taxlaw-8979	487	16	-	-	SYM
taxlaw-8979	487	17	94	94	NUM
taxlaw-8979	487	18	.	.	PUNCT
taxlaw-8979	488	1	125	125	NUM
taxlaw-8979	488	2	see	see	VERB
taxlaw-8979	488	3	arvid	arvid	PROPN
taxlaw-8979	488	4	a.	a.	NOUN
taxlaw-8979	488	5	skaar	skaar	PROPN
taxlaw-8979	488	6	,	,	PUNCT
taxlaw-8979	488	7	permanent	permanent	ADJ
taxlaw-8979	488	8	establishment	establishment	NOUN
taxlaw-8979	488	9	:	:	PUNCT
taxlaw-8979	488	10	dilution	dilution	NOUN
taxlaw-8979	488	11	of	of	ADP
taxlaw-8979	488	12	a	a	DET
taxlaw-8979	488	13	tax	tax	NOUN
taxlaw-8979	488	14	treaty	treaty	NOUN
taxlaw-8979	488	15	principle	principle	NOUN
taxlaw-8979	488	16	24	24	NUM
taxlaw-8979	488	17	-	-	SYM
taxlaw-8979	488	18	38	38	NUM
taxlaw-8979	488	19	(	(	PUNCT
taxlaw-8979	488	20	1991	1991	NUM
taxlaw-8979	488	21	)	)	PUNCT
taxlaw-8979	488	22	.	.	PUNCT
taxlaw-8979	489	1	126	126	NUM
taxlaw-8979	489	2	see	see	VERB
taxlaw-8979	489	3	oecd	oecd	PROPN
taxlaw-8979	489	4	,	,	PUNCT
taxlaw-8979	489	5	addressing	address	VERB
taxlaw-8979	489	6	the	the	DET
taxlaw-8979	489	7	tax	tax	NOUN
taxlaw-8979	489	8	challenges	challenge	NOUN
taxlaw-8979	489	9	of	of	ADP
taxlaw-8979	489	10	the	the	DET
taxlaw-8979	489	11	digital	digital	ADJ
taxlaw-8979	489	12	economy	economy	NOUN
taxlaw-8979	489	13	,	,	PUNCT
taxlaw-8979	489	14	action	action	NOUN
taxlaw-8979	489	15	1	1	NUM
taxlaw-8979	489	16	:	:	PUNCT
taxlaw-8979	489	17	final	final	ADJ
taxlaw-8979	489	18	report	report	NOUN
taxlaw-8979	489	19	3	3	NUM
taxlaw-8979	489	20	(	(	PUNCT
taxlaw-8979	489	21	2015	2015	NUM
taxlaw-8979	489	22	)	)	PUNCT
taxlaw-8979	489	23	;	;	PUNCT
taxlaw-8979	489	24	see	see	VERB
taxlaw-8979	489	25	also	also	ADV
taxlaw-8979	489	26	klaus	klaus	PROPN
taxlaw-8979	489	27	vogel	vogel	PROPN
taxlaw-8979	489	28	,	,	PUNCT
taxlaw-8979	489	29	worldwide	worldwide	ADV
taxlaw-8979	489	30	vs.	vs.	ADP
taxlaw-8979	489	31	source	source	NOUN
taxlaw-8979	489	32	taxation	taxation	NOUN
taxlaw-8979	489	33	of	of	ADP
taxlaw-8979	489	34	income	income	NOUN
taxlaw-8979	489	35	–	–	PUNCT
taxlaw-8979	489	36	a	a	DET
taxlaw-8979	489	37	review	review	NOUN
taxlaw-8979	489	38	and	and	CCONJ
taxlaw-8979	489	39	re	re	NOUN
taxlaw-8979	489	40	-	-	NOUN
taxlaw-8979	489	41	evaluation	evaluation	NOUN
taxlaw-8979	489	42	of	of	ADP
taxlaw-8979	489	43	arguments	argument	NOUN
taxlaw-8979	489	44	,	,	PUNCT
taxlaw-8979	489	45	11	11	NUM
taxlaw-8979	489	46	intertax	intertax	NOUN
taxlaw-8979	489	47	393	393	NUM
taxlaw-8979	489	48	,	,	PUNCT
taxlaw-8979	489	49	400	400	NUM
taxlaw-8979	489	50	(	(	PUNCT
taxlaw-8979	489	51	1988	1988	NUM
taxlaw-8979	489	52	)	)	PUNCT
taxlaw-8979	489	53	.	.	PUNCT
taxlaw-8979	490	1	vogel	vogel	PROPN
taxlaw-8979	490	2	credits	credit	VERB
taxlaw-8979	490	3	georg	georg	PROPN
taxlaw-8979	490	4	von	von	PROPN
taxlaw-8979	490	5	schanz	schanz	PROPN
taxlaw-8979	490	6	with	with	ADP
taxlaw-8979	490	7	focusing	focus	VERB
taxlaw-8979	490	8	on	on	ADP
taxlaw-8979	490	9	the	the	DET
taxlaw-8979	490	10	need	need	NOUN
taxlaw-8979	490	11	to	to	PART
taxlaw-8979	490	12	support	support	VERB
taxlaw-8979	490	13	taxation	taxation	NOUN
taxlaw-8979	490	14	by	by	ADP
taxlaw-8979	490	15	the	the	DET
taxlaw-8979	490	16	country	country	NOUN
taxlaw-8979	490	17	where	where	SCONJ
taxlaw-8979	490	18	consumers	consumer	NOUN
taxlaw-8979	490	19	reside	reside	VERB
taxlaw-8979	490	20	.	.	PUNCT
taxlaw-8979	491	1	von	von	PROPN
taxlaw-8979	491	2	schanz	schanz	PROPN
taxlaw-8979	491	3	proposed	propose	VERB
taxlaw-8979	491	4	that	that	SCONJ
taxlaw-8979	491	5	the	the	DET
taxlaw-8979	491	6	source	source	NOUN
taxlaw-8979	491	7	state	state	NOUN
taxlaw-8979	491	8	should	should	AUX
taxlaw-8979	491	9	levy	levy	VERB
taxlaw-8979	491	10	its	its	PRON
taxlaw-8979	491	11	tax	tax	NOUN
taxlaw-8979	491	12	at	at	ADP
taxlaw-8979	491	13	three	three	NUM
taxlaw-8979	491	14	-	-	PUNCT
taxlaw-8979	491	15	quarters	quarter	NOUN
taxlaw-8979	491	16	of	of	ADP
taxlaw-8979	491	17	the	the	DET
taxlaw-8979	491	18	normal	normal	ADJ
taxlaw-8979	491	19	rate	rate	NOUN
taxlaw-8979	491	20	and	and	CCONJ
taxlaw-8979	491	21	proposed	propose	VERB
taxlaw-8979	491	22	that	that	SCONJ
taxlaw-8979	491	23	the	the	DET
taxlaw-8979	491	24	residence	residence	NOUN
taxlaw-8979	491	25	state	state	NOUN
taxlaw-8979	491	26	should	should	AUX
taxlaw-8979	491	27	levy	levy	VERB
taxlaw-8979	491	28	its	its	PRON
taxlaw-8979	491	29	tax	tax	NOUN
taxlaw-8979	491	30	at	at	ADP
taxlaw-8979	491	31	one	one	NUM
taxlaw-8979	491	32	-	-	PUNCT
taxlaw-8979	491	33	quarter	quarter	NOUN
taxlaw-8979	491	34	the	the	DET
taxlaw-8979	491	35	normal	normal	ADJ
taxlaw-8979	491	36	rate	rate	NOUN
taxlaw-8979	491	37	.	.	PUNCT
taxlaw-8979	492	1	see	see	VERB
taxlaw-8979	492	2	george	george	PROPN
taxlaw-8979	492	3	von	von	PROPN
taxlaw-8979	492	4	schanz	schanz	PROPN
taxlaw-8979	492	5	,	,	PUNCT
taxlaw-8979	492	6	zur	zur	NOUN
taxlaw-8979	492	7	frage	frage	NOUN
taxlaw-8979	492	8	der	der	ADJ
taxlaw-8979	492	9	steuerpflicht	steuerpflicht	NOUN
taxlaw-8979	492	10	,	,	PUNCT
taxlaw-8979	492	11	9	9	NUM
taxlaw-8979	492	12	finanzarchiv	finanzarchiv	NOUN
taxlaw-8979	492	13	356	356	NUM
taxlaw-8979	492	14	(	(	PUNCT
taxlaw-8979	492	15	1892	1892	NUM
taxlaw-8979	492	16	)	)	PUNCT
taxlaw-8979	492	17	.	.	PUNCT
taxlaw-8979	493	1	127	127	NUM
taxlaw-8979	493	2	the	the	DET
taxlaw-8979	493	3	united	united	PROPN
taxlaw-8979	493	4	states	states	PROPN
taxlaw-8979	493	5	threatened	threaten	VERB
taxlaw-8979	493	6	trade	trade	NOUN
taxlaw-8979	493	7	sanctions	sanction	NOUN
taxlaw-8979	493	8	against	against	ADP
taxlaw-8979	493	9	france	france	PROPN
taxlaw-8979	493	10	due	due	ADP
taxlaw-8979	493	11	to	to	ADP
taxlaw-8979	493	12	its	its	PRON
taxlaw-8979	493	13	digital	digital	ADJ
taxlaw-8979	493	14	services	service	NOUN
taxlaw-8979	493	15	tax	tax	NOUN
taxlaw-8979	493	16	until	until	SCONJ
taxlaw-8979	493	17	the	the	DET
taxlaw-8979	493	18	countries	country	NOUN
taxlaw-8979	493	19	reached	reach	VERB
taxlaw-8979	493	20	a	a	DET
taxlaw-8979	493	21	tentative	tentative	ADJ
taxlaw-8979	493	22	settlement	settlement	NOUN
taxlaw-8979	493	23	.	.	PUNCT
taxlaw-8979	494	1	see	see	VERB
taxlaw-8979	494	2	luke	luke	PROPN
taxlaw-8979	494	3	baker	baker	PROPN
taxlaw-8979	494	4	,	,	PUNCT
taxlaw-8979	494	5	france	france	PROPN
taxlaw-8979	494	6	,	,	PUNCT
taxlaw-8979	494	7	u.s	u.s	PROPN
taxlaw-8979	494	8	.	.	PROPN
taxlaw-8979	494	9	agree	agree	VERB
taxlaw-8979	494	10	on	on	ADP
taxlaw-8979	494	11	method	method	NOUN
taxlaw-8979	494	12	for	for	ADP
taxlaw-8979	494	13	global	global	ADJ
taxlaw-8979	494	14	digital	digital	ADJ
taxlaw-8979	494	15	-	-	PUNCT
taxlaw-8979	494	16	tax	tax	NOUN
taxlaw-8979	494	17	reform	reform	NOUN
taxlaw-8979	494	18	,	,	PUNCT
taxlaw-8979	494	19	globe	globe	NOUN
taxlaw-8979	494	20	&	&	CCONJ
taxlaw-8979	494	21	mail	mail	PROPN
taxlaw-8979	494	22	(	(	PUNCT
taxlaw-8979	494	23	jan	jan	PROPN
taxlaw-8979	494	24	.	.	PROPN
taxlaw-8979	494	25	24	24	NUM
taxlaw-8979	494	26	,	,	PUNCT
taxlaw-8979	494	27	2020	2020	NUM
taxlaw-8979	494	28	)	)	PUNCT
taxlaw-8979	494	29	,	,	PUNCT
taxlaw-8979	494	30	at	at	ADP
taxlaw-8979	494	31	b3	b3	PROPN
taxlaw-8979	494	32	.	.	PUNCT
taxlaw-8979	495	1	for	for	ADP
taxlaw-8979	495	2	a	a	DET
taxlaw-8979	495	3	comprehensive	comprehensive	ADJ
taxlaw-8979	495	4	discussion	discussion	NOUN
taxlaw-8979	495	5	,	,	PUNCT
taxlaw-8979	495	6	see	see	VERB
taxlaw-8979	495	7	cockfield	cockfield	NOUN
taxlaw-8979	495	8	,	,	PUNCT
taxlaw-8979	495	9	tax	tax	NOUN
taxlaw-8979	495	10	wars	war	NOUN
taxlaw-8979	495	11	,	,	PUNCT
taxlaw-8979	495	12	supra	supra	PROPN
taxlaw-8979	495	13	note	note	PROPN
taxlaw-8979	495	14	99	99	NUM
taxlaw-8979	495	15	,	,	PUNCT
taxlaw-8979	495	16	at	at	ADP
taxlaw-8979	495	17	358	358	NUM
taxlaw-8979	495	18	-	-	SYM
taxlaw-8979	495	19	79	79	NUM
taxlaw-8979	495	20	.	.	PUNCT
taxlaw-8979	496	1	columbia	columbia	PROPN
taxlaw-8979	496	2	journal	journal	PROPN
taxlaw-8979	496	3	of	of	ADP
taxlaw-8979	496	4	tax	tax	NOUN
taxlaw-8979	496	5	law	law	NOUN
taxlaw-8979	497	1	[	[	X
taxlaw-8979	497	2	vol	vol	NOUN
taxlaw-8979	497	3	:	:	PUNCT
taxlaw-8979	497	4	13:45	13:45	NUM
taxlaw-8979	497	5	66	66	NUM
taxlaw-8979	497	6	second	second	ADJ
taxlaw-8979	497	7	,	,	PUNCT
taxlaw-8979	497	8	governments	government	NOUN
taxlaw-8979	497	9	agreed	agree	VERB
taxlaw-8979	497	10	to	to	PART
taxlaw-8979	497	11	accept	accept	VERB
taxlaw-8979	497	12	a	a	DET
taxlaw-8979	497	13	minimum	minimum	ADJ
taxlaw-8979	497	14	corporate	corporate	ADJ
taxlaw-8979	497	15	income	income	NOUN
taxlaw-8979	497	16	tax	tax	NOUN
taxlaw-8979	497	17	rate	rate	NOUN
taxlaw-8979	497	18	of	of	ADP
taxlaw-8979	497	19	15	15	NUM
taxlaw-8979	497	20	%	%	NOUN
taxlaw-8979	497	21	for	for	ADP
taxlaw-8979	497	22	cross	cross	ADJ
taxlaw-8979	497	23	-	-	ADJ
taxlaw-8979	497	24	border	border	ADJ
taxlaw-8979	497	25	profits.128	profits.128	NOUN
taxlaw-8979	497	26	this	this	DET
taxlaw-8979	497	27	move	move	NOUN
taxlaw-8979	497	28	followed	follow	VERB
taxlaw-8979	497	29	the	the	DET
taxlaw-8979	497	30	enactment	enactment	NOUN
taxlaw-8979	497	31	of	of	ADP
taxlaw-8979	497	32	minimum	minimum	ADJ
taxlaw-8979	497	33	taxes	taxis	NOUN
taxlaw-8979	497	34	by	by	ADP
taxlaw-8979	497	35	the	the	DET
taxlaw-8979	497	36	united	united	PROPN
taxlaw-8979	497	37	states	states	PROPN
taxlaw-8979	497	38	and	and	CCONJ
taxlaw-8979	497	39	other	other	ADJ
taxlaw-8979	497	40	governments	government	NOUN
taxlaw-8979	497	41	in	in	ADP
taxlaw-8979	497	42	recent	recent	ADJ
taxlaw-8979	497	43	years	year	NOUN
taxlaw-8979	497	44	.	.	PUNCT
taxlaw-8979	498	1	under	under	ADP
taxlaw-8979	498	2	the	the	DET
taxlaw-8979	498	3	u.s	u.s	PROPN
taxlaw-8979	498	4	.	.	PROPN
taxlaw-8979	498	5	approach	approach	NOUN
taxlaw-8979	498	6	,	,	PUNCT
taxlaw-8979	498	7	minimum	minimum	ADJ
taxlaw-8979	498	8	taxes	taxis	NOUN
taxlaw-8979	498	9	are	be	AUX
taxlaw-8979	498	10	applied	apply	VERB
taxlaw-8979	498	11	both	both	PRON
taxlaw-8979	498	12	to	to	PART
taxlaw-8979	498	13	inbound	inbound	VERB
taxlaw-8979	498	14	foreign	foreign	ADJ
taxlaw-8979	498	15	direct	direct	ADJ
taxlaw-8979	498	16	investment	investment	NOUN
taxlaw-8979	498	17	(	(	PUNCT
taxlaw-8979	498	18	via	via	ADP
taxlaw-8979	498	19	the	the	DET
taxlaw-8979	498	20	base	base	NOUN
taxlaw-8979	498	21	erosion	erosion	NOUN
taxlaw-8979	498	22	and	and	CCONJ
taxlaw-8979	498	23	anti	anti	ADJ
taxlaw-8979	498	24	-	-	ADJ
taxlaw-8979	498	25	abuse	abuse	ADJ
taxlaw-8979	498	26	tax	tax	NOUN
taxlaw-8979	498	27	(	(	PUNCT
taxlaw-8979	498	28	“	"	PUNCT
taxlaw-8979	498	29	beat	beat	NOUN
taxlaw-8979	498	30	”	"	PUNCT
taxlaw-8979	498	31	)	)	PUNCT
taxlaw-8979	498	32	)	)	PUNCT
taxlaw-8979	498	33	and	and	CCONJ
taxlaw-8979	498	34	outbound	outbound	ADJ
taxlaw-8979	498	35	foreign	foreign	ADJ
taxlaw-8979	498	36	direct	direct	ADJ
taxlaw-8979	498	37	investment	investment	NOUN
taxlaw-8979	498	38	(	(	PUNCT
taxlaw-8979	498	39	via	via	ADP
taxlaw-8979	498	40	the	the	DET
taxlaw-8979	498	41	global	global	ADJ
taxlaw-8979	498	42	intangible	intangible	ADJ
taxlaw-8979	498	43	low	low	ADJ
taxlaw-8979	498	44	taxed	tax	VERB
taxlaw-8979	498	45	income	income	NOUN
taxlaw-8979	498	46	(	(	PUNCT
taxlaw-8979	498	47	“	"	PUNCT
taxlaw-8979	498	48	gilti”)).129	gilti”)).129	PROPN
taxlaw-8979	498	49	in	in	ADP
taxlaw-8979	498	50	a	a	DET
taxlaw-8979	498	51	typical	typical	ADJ
taxlaw-8979	498	52	global	global	ADJ
taxlaw-8979	498	53	structure	structure	NOUN
taxlaw-8979	498	54	,	,	PUNCT
taxlaw-8979	498	55	a	a	DET
taxlaw-8979	498	56	related	related	ADJ
taxlaw-8979	498	57	party	party	NOUN
taxlaw-8979	498	58	within	within	ADP
taxlaw-8979	498	59	a	a	DET
taxlaw-8979	498	60	multinational	multinational	ADJ
taxlaw-8979	498	61	firm	firm	NOUN
taxlaw-8979	498	62	is	be	AUX
taxlaw-8979	498	63	situated	situate	VERB
taxlaw-8979	498	64	in	in	ADP
taxlaw-8979	498	65	a	a	DET
taxlaw-8979	498	66	low	low	ADJ
taxlaw-8979	498	67	or	or	CCONJ
taxlaw-8979	498	68	nil	nil	ADJ
taxlaw-8979	498	69	tax	tax	NOUN
taxlaw-8979	498	70	jurisdiction	jurisdiction	NOUN
taxlaw-8979	498	71	,	,	PUNCT
taxlaw-8979	498	72	so	so	CCONJ
taxlaw-8979	498	73	the	the	DET
taxlaw-8979	498	74	income	income	NOUN
taxlaw-8979	498	75	inclusion	inclusion	NOUN
taxlaw-8979	498	76	will	will	AUX
taxlaw-8979	498	77	be	be	AUX
taxlaw-8979	498	78	subject	subject	ADJ
taxlaw-8979	498	79	to	to	ADP
taxlaw-8979	498	80	low	low	ADJ
taxlaw-8979	498	81	or	or	CCONJ
taxlaw-8979	498	82	nil	nil	ADJ
taxlaw-8979	498	83	tax	tax	NOUN
taxlaw-8979	498	84	rates.130	rates.130	NOUN
taxlaw-8979	498	85	beat	beat	NOUN
taxlaw-8979	498	86	denies	deny	VERB
taxlaw-8979	498	87	expense	expense	NOUN
taxlaw-8979	498	88	deductions	deduction	NOUN
taxlaw-8979	498	89	for	for	ADP
taxlaw-8979	498	90	payments	payment	NOUN
taxlaw-8979	498	91	to	to	ADP
taxlaw-8979	498	92	tax	tax	NOUN
taxlaw-8979	498	93	-	-	PUNCT
taxlaw-8979	498	94	haven	haven	NOUN
taxlaw-8979	498	95	-	-	PUNCT
taxlaw-8979	498	96	based	base	VERB
taxlaw-8979	498	97	entities	entity	NOUN
taxlaw-8979	498	98	such	such	ADJ
taxlaw-8979	498	99	as	as	ADP
taxlaw-8979	498	100	corporations	corporation	NOUN
taxlaw-8979	498	101	that	that	PRON
taxlaw-8979	498	102	are	be	AUX
taxlaw-8979	498	103	not	not	PART
taxlaw-8979	498	104	subject	subject	ADJ
taxlaw-8979	498	105	to	to	ADP
taxlaw-8979	498	106	a	a	DET
taxlaw-8979	498	107	minimum	minimum	NOUN
taxlaw-8979	498	108	tax.131	tax.131	NOUN
taxlaw-8979	498	109	gilti	gilti	NOUN
taxlaw-8979	498	110	seeks	seek	VERB
taxlaw-8979	498	111	to	to	PART
taxlaw-8979	498	112	ensure	ensure	VERB
taxlaw-8979	498	113	that	that	SCONJ
taxlaw-8979	498	114	u.s	u.s	PROPN
taxlaw-8979	498	115	.	.	PROPN
taxlaw-8979	498	116	multinational	multinational	ADJ
taxlaw-8979	498	117	corporations	corporation	NOUN
taxlaw-8979	498	118	are	be	AUX
taxlaw-8979	498	119	taxed	tax	VERB
taxlaw-8979	498	120	at	at	ADP
taxlaw-8979	498	121	a	a	DET
taxlaw-8979	498	122	minimum	minimum	ADJ
taxlaw-8979	498	123	rate	rate	NOUN
taxlaw-8979	498	124	on	on	ADP
taxlaw-8979	498	125	their	their	PRON
taxlaw-8979	498	126	outbound	outbound	NOUN
taxlaw-8979	498	127	transactions	transaction	NOUN
taxlaw-8979	498	128	with	with	ADP
taxlaw-8979	498	129	other	other	ADJ
taxlaw-8979	498	130	countries.132	countries.132	NOUN
taxlaw-8979	498	131	the	the	DET
taxlaw-8979	498	132	purpose	purpose	NOUN
taxlaw-8979	498	133	of	of	ADP
taxlaw-8979	498	134	gilti	gilti	NOUN
taxlaw-8979	498	135	is	be	AUX
taxlaw-8979	498	136	to	to	PART
taxlaw-8979	498	137	make	make	VERB
taxlaw-8979	498	138	sure	sure	ADJ
taxlaw-8979	498	139	that	that	SCONJ
taxlaw-8979	498	140	the	the	DET
taxlaw-8979	498	141	united	united	PROPN
taxlaw-8979	498	142	states	states	PROPN
taxlaw-8979	498	143	can	can	AUX
taxlaw-8979	498	144	continue	continue	VERB
taxlaw-8979	498	145	to	to	PART
taxlaw-8979	498	146	tax	tax	VERB
taxlaw-8979	498	147	its	its	PRON
taxlaw-8979	498	148	multinational	multinational	ADJ
taxlaw-8979	498	149	firms	firm	NOUN
taxlaw-8979	498	150	’	'	PUNCT
taxlaw-8979	498	151	foreign	foreign	ADJ
taxlaw-8979	498	152	profits	profit	NOUN
taxlaw-8979	498	153	even	even	ADV
taxlaw-8979	498	154	if	if	SCONJ
taxlaw-8979	498	155	a	a	DET
taxlaw-8979	498	156	taxpayer	taxpayer	NOUN
taxlaw-8979	498	157	tries	try	VERB
taxlaw-8979	498	158	to	to	PART
taxlaw-8979	498	159	shift	shift	VERB
taxlaw-8979	498	160	these	these	DET
taxlaw-8979	498	161	profits	profit	NOUN
taxlaw-8979	498	162	to	to	ADP
taxlaw-8979	498	163	a	a	DET
taxlaw-8979	498	164	tax	tax	NOUN
taxlaw-8979	498	165	haven	haven	NOUN
taxlaw-8979	498	166	(	(	PUNCT
taxlaw-8979	498	167	e.g.	e.g.	ADV
taxlaw-8979	498	168	,	,	PUNCT
taxlaw-8979	498	169	a	a	DET
taxlaw-8979	498	170	taxpayer	taxpayer	NOUN
taxlaw-8979	498	171	may	may	AUX
taxlaw-8979	498	172	try	try	VERB
taxlaw-8979	498	173	to	to	PART
taxlaw-8979	498	174	shift	shift	VERB
taxlaw-8979	498	175	ownership	ownership	NOUN
taxlaw-8979	498	176	of	of	ADP
taxlaw-8979	498	177	intellectual	intellectual	ADJ
taxlaw-8979	498	178	property	property	NOUN
taxlaw-8979	498	179	such	such	ADJ
taxlaw-8979	498	180	as	as	ADP
taxlaw-8979	498	181	a	a	DET
taxlaw-8979	498	182	patent	patent	NOUN
taxlaw-8979	498	183	to	to	ADP
taxlaw-8979	498	184	a	a	DET
taxlaw-8979	498	185	tax	tax	NOUN
taxlaw-8979	498	186	haven	haven	NOUN
taxlaw-8979	498	187	corporation	corporation	NOUN
taxlaw-8979	498	188	so	so	SCONJ
taxlaw-8979	498	189	that	that	SCONJ
taxlaw-8979	498	190	future	future	ADJ
taxlaw-8979	498	191	crossborder	crossborder	NOUN
taxlaw-8979	498	192	royalty	royalty	NOUN
taxlaw-8979	498	193	payments	payment	NOUN
taxlaw-8979	498	194	will	will	AUX
taxlaw-8979	498	195	be	be	AUX
taxlaw-8979	498	196	taxed	tax	VERB
taxlaw-8979	498	197	by	by	ADP
taxlaw-8979	498	198	the	the	DET
taxlaw-8979	498	199	tax	tax	NOUN
taxlaw-8979	498	200	haven	haven	NOUN
taxlaw-8979	498	201	government	government	NOUN
taxlaw-8979	498	202	,	,	PUNCT
taxlaw-8979	498	203	which	which	PRON
taxlaw-8979	498	204	normally	normally	ADV
taxlaw-8979	498	205	does	do	AUX
taxlaw-8979	498	206	not	not	PART
taxlaw-8979	498	207	have	have	VERB
taxlaw-8979	498	208	an	an	DET
taxlaw-8979	498	209	income	income	NOUN
taxlaw-8979	498	210	tax	tax	NOUN
taxlaw-8979	498	211	)	)	PUNCT
taxlaw-8979	498	212	.	.	PUNCT
taxlaw-8979	499	1	under	under	ADP
taxlaw-8979	499	2	the	the	DET
taxlaw-8979	499	3	new	new	ADJ
taxlaw-8979	499	4	global	global	ADJ
taxlaw-8979	499	5	tax	tax	NOUN
taxlaw-8979	499	6	agreement	agreement	NOUN
taxlaw-8979	499	7	,	,	PUNCT
taxlaw-8979	499	8	if	if	SCONJ
taxlaw-8979	499	9	participating	participate	VERB
taxlaw-8979	499	10	countries	country	NOUN
taxlaw-8979	499	11	adopt	adopt	VERB
taxlaw-8979	499	12	minimum	minimum	ADJ
taxlaw-8979	499	13	taxes	taxis	NOUN
taxlaw-8979	499	14	like	like	ADP
taxlaw-8979	499	15	beat	beat	NOUN
taxlaw-8979	499	16	or	or	CCONJ
taxlaw-8979	499	17	gilti	gilti	NOUN
taxlaw-8979	499	18	then	then	ADV
taxlaw-8979	499	19	the	the	DET
taxlaw-8979	499	20	other	other	ADJ
taxlaw-8979	499	21	signatories	signatory	NOUN
taxlaw-8979	499	22	must	must	AUX
taxlaw-8979	499	23	accept	accept	VERB
taxlaw-8979	499	24	the	the	DET
taxlaw-8979	499	25	minimum	minimum	ADJ
taxlaw-8979	499	26	tax	tax	NOUN
taxlaw-8979	499	27	rate.133	rate.133	NOUN
taxlaw-8979	499	28	for	for	ADP
taxlaw-8979	499	29	the	the	DET
taxlaw-8979	499	30	first	first	ADJ
taxlaw-8979	499	31	time	time	NOUN
taxlaw-8979	499	32	,	,	PUNCT
taxlaw-8979	499	33	these	these	DET
taxlaw-8979	499	34	governments	government	NOUN
taxlaw-8979	499	35	agreed	agree	VERB
taxlaw-8979	499	36	in	in	ADP
taxlaw-8979	499	37	principle	principle	NOUN
taxlaw-8979	499	38	to	to	PART
taxlaw-8979	499	39	give	give	VERB
taxlaw-8979	499	40	up	up	ADP
taxlaw-8979	499	41	political	political	ADJ
taxlaw-8979	499	42	control	control	NOUN
taxlaw-8979	499	43	over	over	ADP
taxlaw-8979	499	44	aspects	aspect	NOUN
taxlaw-8979	499	45	of	of	ADP
taxlaw-8979	499	46	their	their	PRON
taxlaw-8979	499	47	income	income	NOUN
taxlaw-8979	499	48	tax	tax	NOUN
taxlaw-8979	499	49	systems	system	NOUN
taxlaw-8979	499	50	such	such	ADJ
taxlaw-8979	499	51	as	as	ADP
taxlaw-8979	499	52	corporate	corporate	ADJ
taxlaw-8979	499	53	tax	tax	NOUN
taxlaw-8979	499	54	rates.134	rates.134	NOUN
taxlaw-8979	499	55	overall	overall	ADV
taxlaw-8979	499	56	,	,	PUNCT
taxlaw-8979	499	57	minimum	minimum	ADJ
taxlaw-8979	499	58	taxes	taxis	NOUN
taxlaw-8979	499	59	are	be	AUX
taxlaw-8979	499	60	intended	intend	VERB
taxlaw-8979	499	61	to	to	PART
taxlaw-8979	499	62	thwart	thwart	VERB
taxlaw-8979	499	63	the	the	DET
taxlaw-8979	499	64	ability	ability	NOUN
taxlaw-8979	499	65	of	of	ADP
taxlaw-8979	499	66	multinational	multinational	ADJ
taxlaw-8979	499	67	firms	firm	NOUN
taxlaw-8979	499	68	to	to	PART
taxlaw-8979	499	69	divert	divert	VERB
taxlaw-8979	499	70	profits	profit	NOUN
taxlaw-8979	499	71	to	to	PART
taxlaw-8979	499	72	tax	tax	VERB
taxlaw-8979	499	73	havens	haven	NOUN
taxlaw-8979	499	74	and	and	CCONJ
taxlaw-8979	499	75	away	away	ADV
taxlaw-8979	499	76	from	from	ADP
taxlaw-8979	499	77	countries	country	NOUN
taxlaw-8979	499	78	like	like	ADP
taxlaw-8979	499	79	the	the	DET
taxlaw-8979	499	80	united	united	PROPN
taxlaw-8979	499	81	states	states	PROPN
taxlaw-8979	499	82	128	128	NUM
taxlaw-8979	499	83	see	see	VERB
taxlaw-8979	499	84	arthur	arthur	PROPN
taxlaw-8979	499	85	cockfield	cockfield	PROPN
taxlaw-8979	499	86	,	,	PUNCT
taxlaw-8979	499	87	globalization	globalization	NOUN
taxlaw-8979	499	88	is	be	AUX
taxlaw-8979	499	89	alive	alive	ADJ
taxlaw-8979	499	90	and	and	CCONJ
taxlaw-8979	499	91	well	well	ADV
taxlaw-8979	499	92	and	and	CCONJ
taxlaw-8979	499	93	made	make	VERB
taxlaw-8979	499	94	healthier	healthy	ADJ
taxlaw-8979	499	95	by	by	ADP
taxlaw-8979	499	96	the	the	DET
taxlaw-8979	499	97	worldwide	worldwide	ADJ
taxlaw-8979	499	98	minimum	minimum	ADJ
taxlaw-8979	499	99	tax	tax	NOUN
taxlaw-8979	499	100	agreement	agreement	NOUN
taxlaw-8979	499	101	,	,	PUNCT
taxlaw-8979	499	102	toronto	toronto	PROPN
taxlaw-8979	499	103	star	star	PROPN
taxlaw-8979	499	104	(	(	PUNCT
taxlaw-8979	499	105	july	july	PROPN
taxlaw-8979	499	106	30	30	NUM
taxlaw-8979	499	107	,	,	PUNCT
taxlaw-8979	499	108	2021	2021	NUM
taxlaw-8979	499	109	)	)	PUNCT
taxlaw-8979	499	110	,	,	PUNCT
taxlaw-8979	499	111	https://www.thestar.com/business/opinion/2021/07/31/globalizationis-alive-and-well-and-made-healthier-by-the-worldwide-minimum-tax-agreement.html	https://www.thestar.com/business/opinion/2021/07/31/globalizationis-alive-and-well-and-made-healthier-by-the-worldwide-minimum-tax-agreement.html	VERB
taxlaw-8979	500	1	[	[	X
taxlaw-8979	500	2	https://perma.cc/396glgvv	https://perma.cc/396glgvv	X
taxlaw-8979	500	3	]	]	X
taxlaw-8979	500	4	.	.	PUNCT
taxlaw-8979	501	1	but	but	CCONJ
taxlaw-8979	501	2	see	see	VERB
taxlaw-8979	501	3	wei	wei	PROPN
taxlaw-8979	501	4	cui	cui	PROPN
taxlaw-8979	501	5	,	,	PUNCT
taxlaw-8979	501	6	will	will	AUX
taxlaw-8979	501	7	new	new	ADJ
taxlaw-8979	501	8	global	global	ADJ
taxlaw-8979	501	9	tax	tax	NOUN
taxlaw-8979	501	10	co	co	NOUN
taxlaw-8979	501	11	-	-	NOUN
taxlaw-8979	501	12	operation	operation	NOUN
taxlaw-8979	501	13	benefit	benefit	NOUN
taxlaw-8979	501	14	the	the	DET
taxlaw-8979	501	15	world	world	NOUN
taxlaw-8979	501	16	?	?	PUNCT
taxlaw-8979	501	17	,	,	PUNCT
taxlaw-8979	501	18	globe	globe	NOUN
taxlaw-8979	501	19	&	&	CCONJ
taxlaw-8979	501	20	mail	mail	PROPN
taxlaw-8979	501	21	(	(	PUNCT
taxlaw-8979	501	22	july	july	PROPN
taxlaw-8979	501	23	11	11	NUM
taxlaw-8979	501	24	,	,	PUNCT
taxlaw-8979	501	25	2021	2021	NUM
taxlaw-8979	501	26	)	)	PUNCT
taxlaw-8979	501	27	(	(	PUNCT
taxlaw-8979	501	28	claiming	claim	VERB
taxlaw-8979	501	29	global	global	ADJ
taxlaw-8979	501	30	agreement	agreement	NOUN
taxlaw-8979	501	31	does	do	AUX
taxlaw-8979	501	32	not	not	PART
taxlaw-8979	501	33	really	really	ADV
taxlaw-8979	501	34	create	create	VERB
taxlaw-8979	501	35	minimum	minimum	ADJ
taxlaw-8979	501	36	corporate	corporate	ADJ
taxlaw-8979	501	37	tax	tax	NOUN
taxlaw-8979	501	38	)	)	PUNCT
taxlaw-8979	501	39	.	.	PUNCT
taxlaw-8979	502	1	129	129	NUM
taxlaw-8979	502	2	for	for	ADP
taxlaw-8979	502	3	discussion	discussion	NOUN
taxlaw-8979	502	4	,	,	PUNCT
taxlaw-8979	502	5	see	see	VERB
taxlaw-8979	502	6	cockfield	cockfield	NOUN
taxlaw-8979	502	7	,	,	PUNCT
taxlaw-8979	502	8	tax	tax	NOUN
taxlaw-8979	502	9	wars	war	NOUN
taxlaw-8979	502	10	,	,	PUNCT
taxlaw-8979	502	11	supra	supra	PROPN
taxlaw-8979	502	12	note	note	PROPN
taxlaw-8979	502	13	99	99	NUM
taxlaw-8979	502	14	,	,	PUNCT
taxlaw-8979	502	15	at	at	ADP
taxlaw-8979	502	16	370	370	NUM
taxlaw-8979	502	17	-	-	SYM
taxlaw-8979	502	18	71	71	NUM
taxlaw-8979	502	19	.	.	PUNCT
taxlaw-8979	503	1	130	130	NUM
taxlaw-8979	503	2	see	see	VERB
taxlaw-8979	504	1	i	i	PRON
taxlaw-8979	504	2	d.	d.	PROPN
taxlaw-8979	504	3	131	131	NUM
taxlaw-8979	504	4	the	the	DET
taxlaw-8979	504	5	united	united	PROPN
taxlaw-8979	504	6	states	states	PROPN
taxlaw-8979	504	7	adopted	adopt	VERB
taxlaw-8979	504	8	beat	beat	NOUN
taxlaw-8979	504	9	,	,	PUNCT
taxlaw-8979	504	10	which	which	PRON
taxlaw-8979	504	11	became	become	VERB
taxlaw-8979	504	12	effective	effective	ADJ
taxlaw-8979	504	13	on	on	ADP
taxlaw-8979	504	14	january	january	PROPN
taxlaw-8979	504	15	1	1	NUM
taxlaw-8979	504	16	,	,	PUNCT
taxlaw-8979	504	17	2018	2018	NUM
taxlaw-8979	504	18	,	,	PUNCT
taxlaw-8979	504	19	as	as	ADP
taxlaw-8979	504	20	part	part	NOUN
taxlaw-8979	504	21	of	of	ADP
taxlaw-8979	504	22	the	the	DET
taxlaw-8979	504	23	tax	tax	NOUN
taxlaw-8979	504	24	law	law	NOUN
taxlaw-8979	504	25	known	know	VERB
taxlaw-8979	504	26	as	as	ADP
taxlaw-8979	504	27	the	the	DET
taxlaw-8979	504	28	tax	tax	NOUN
taxlaw-8979	504	29	cuts	cut	NOUN
taxlaw-8979	504	30	and	and	CCONJ
taxlaw-8979	504	31	jobs	job	NOUN
taxlaw-8979	504	32	act	act	PROPN
taxlaw-8979	504	33	.	.	PUNCT
taxlaw-8979	505	1	beat	beat	NOUN
taxlaw-8979	505	2	applies	apply	VERB
taxlaw-8979	505	3	to	to	ADP
taxlaw-8979	505	4	u.s	u.s	PROPN
taxlaw-8979	505	5	.	.	PROPN
taxlaw-8979	505	6	resident	resident	ADJ
taxlaw-8979	505	7	corporations	corporation	NOUN
taxlaw-8979	505	8	and	and	CCONJ
taxlaw-8979	505	9	permanent	permanent	ADJ
taxlaw-8979	505	10	establishments	establishment	NOUN
taxlaw-8979	505	11	of	of	ADP
taxlaw-8979	505	12	non	non	NOUN
taxlaw-8979	505	13	-	-	NOUN
taxlaw-8979	505	14	residents	resident	NOUN
taxlaw-8979	505	15	that	that	PRON
taxlaw-8979	505	16	are	be	AUX
taxlaw-8979	505	17	members	member	NOUN
taxlaw-8979	505	18	of	of	ADP
taxlaw-8979	505	19	a	a	DET
taxlaw-8979	505	20	multinational	multinational	ADJ
taxlaw-8979	505	21	group	group	NOUN
taxlaw-8979	505	22	with	with	ADP
taxlaw-8979	505	23	over	over	ADP
taxlaw-8979	505	24	$	$	SYM
taxlaw-8979	505	25	500	500	NUM
taxlaw-8979	505	26	million	million	NUM
taxlaw-8979	505	27	in	in	ADP
taxlaw-8979	505	28	annual	annual	ADJ
taxlaw-8979	505	29	sales	sale	NOUN
taxlaw-8979	505	30	(	(	PUNCT
taxlaw-8979	505	31	over	over	ADP
taxlaw-8979	505	32	a	a	DET
taxlaw-8979	505	33	three	three	NUM
taxlaw-8979	505	34	-	-	PUNCT
taxlaw-8979	505	35	year	year	NOUN
taxlaw-8979	505	36	period	period	NOUN
taxlaw-8979	505	37	)	)	PUNCT
taxlaw-8979	505	38	.	.	PUNCT
taxlaw-8979	506	1	if	if	SCONJ
taxlaw-8979	506	2	a	a	DET
taxlaw-8979	506	3	tax	tax	NOUN
taxlaw-8979	506	4	liability	liability	NOUN
taxlaw-8979	506	5	arises	arise	VERB
taxlaw-8979	506	6	as	as	ADP
taxlaw-8979	506	7	a	a	DET
taxlaw-8979	506	8	result	result	NOUN
taxlaw-8979	506	9	of	of	ADP
taxlaw-8979	506	10	beat	beat	NOUN
taxlaw-8979	506	11	,	,	PUNCT
taxlaw-8979	506	12	then	then	ADV
taxlaw-8979	506	13	it	it	PRON
taxlaw-8979	506	14	is	be	AUX
taxlaw-8979	506	15	payable	payable	ADJ
taxlaw-8979	506	16	in	in	ADP
taxlaw-8979	506	17	addition	addition	NOUN
taxlaw-8979	506	18	to	to	ADP
taxlaw-8979	506	19	any	any	DET
taxlaw-8979	506	20	liabilities	liability	NOUN
taxlaw-8979	506	21	for	for	ADP
taxlaw-8979	506	22	regular	regular	ADJ
taxlaw-8979	506	23	corporate	corporate	ADJ
taxlaw-8979	506	24	income	income	NOUN
taxlaw-8979	506	25	.	.	PUNCT
taxlaw-8979	507	1	if	if	SCONJ
taxlaw-8979	507	2	applicable	applicable	ADJ
taxlaw-8979	507	3	,	,	PUNCT
taxlaw-8979	507	4	beat	beat	VERB
taxlaw-8979	507	5	applies	apply	VERB
taxlaw-8979	507	6	at	at	ADP
taxlaw-8979	507	7	a	a	DET
taxlaw-8979	507	8	rate	rate	NOUN
taxlaw-8979	507	9	of	of	ADP
taxlaw-8979	507	10	10	10	NUM
taxlaw-8979	507	11	%	%	NOUN
taxlaw-8979	507	12	of	of	ADP
taxlaw-8979	507	13	the	the	DET
taxlaw-8979	507	14	taxpayer	taxpayer	NOUN
taxlaw-8979	507	15	’s	’s	PART
taxlaw-8979	507	16	‘	'	PUNCT
taxlaw-8979	507	17	modified	modify	VERB
taxlaw-8979	507	18	taxable	taxable	ADJ
taxlaw-8979	507	19	income	income	NOUN
taxlaw-8979	507	20	’	'	PUNCT
taxlaw-8979	507	21	(	(	PUNCT
taxlaw-8979	507	22	5	5	NUM
taxlaw-8979	507	23	%	%	NOUN
taxlaw-8979	507	24	for	for	ADP
taxlaw-8979	507	25	2018	2018	NUM
taxlaw-8979	507	26	and	and	CCONJ
taxlaw-8979	507	27	12.5	12.5	NUM
taxlaw-8979	507	28	%	%	NOUN
taxlaw-8979	507	29	after	after	ADP
taxlaw-8979	507	30	2025	2025	NUM
taxlaw-8979	507	31	)	)	PUNCT
taxlaw-8979	507	32	,	,	PUNCT
taxlaw-8979	507	33	less	less	ADJ
taxlaw-8979	507	34	a	a	DET
taxlaw-8979	507	35	portion	portion	NOUN
taxlaw-8979	507	36	of	of	ADP
taxlaw-8979	507	37	certain	certain	ADJ
taxlaw-8979	507	38	tax	tax	NOUN
taxlaw-8979	507	39	credits	credit	NOUN
taxlaw-8979	507	40	.	.	PUNCT
taxlaw-8979	508	1	see	see	VERB
taxlaw-8979	508	2	i	i	PRON
taxlaw-8979	508	3	d.	d.	PROPN
taxlaw-8979	508	4	132	132	NUM
taxlaw-8979	508	5	it	it	PRON
taxlaw-8979	508	6	applies	apply	VERB
taxlaw-8979	508	7	corporate	corporate	ADJ
taxlaw-8979	508	8	tax	tax	NOUN
taxlaw-8979	508	9	on	on	ADP
taxlaw-8979	508	10	the	the	DET
taxlaw-8979	508	11	excess	excess	NOUN
taxlaw-8979	508	12	of	of	ADP
taxlaw-8979	508	13	a	a	DET
taxlaw-8979	508	14	shareholder	shareholder	NOUN
taxlaw-8979	508	15	’s	’s	PART
taxlaw-8979	508	16	net	net	ADJ
taxlaw-8979	508	17	cfc	cfc	PROPN
taxlaw-8979	508	18	income	income	NOUN
taxlaw-8979	508	19	over	over	ADP
taxlaw-8979	508	20	an	an	DET
taxlaw-8979	508	21	ordinary	ordinary	ADJ
taxlaw-8979	508	22	return	return	NOUN
taxlaw-8979	508	23	(	(	PUNCT
taxlaw-8979	508	24	that	that	ADV
taxlaw-8979	508	25	is	is	ADV
taxlaw-8979	508	26	,	,	PUNCT
taxlaw-8979	508	27	a	a	DET
taxlaw-8979	508	28	deemed	deem	VERB
taxlaw-8979	508	29	tangible	tangible	ADJ
taxlaw-8979	508	30	income	income	NOUN
taxlaw-8979	508	31	return	return	NOUN
taxlaw-8979	508	32	)	)	PUNCT
taxlaw-8979	508	33	.	.	PUNCT
taxlaw-8979	509	1	under	under	ADP
taxlaw-8979	509	2	this	this	DET
taxlaw-8979	509	3	approach	approach	NOUN
taxlaw-8979	509	4	,	,	PUNCT
taxlaw-8979	509	5	an	an	DET
taxlaw-8979	509	6	excess	excess	ADJ
taxlaw-8979	509	7	return	return	NOUN
taxlaw-8979	509	8	beyond	beyond	ADP
taxlaw-8979	509	9	the	the	DET
taxlaw-8979	509	10	deemed	deem	VERB
taxlaw-8979	509	11	tangible	tangible	ADJ
taxlaw-8979	509	12	income	income	NOUN
taxlaw-8979	509	13	return	return	NOUN
taxlaw-8979	509	14	is	be	AUX
taxlaw-8979	509	15	normally	normally	ADV
taxlaw-8979	509	16	considered	consider	VERB
taxlaw-8979	509	17	gilti	gilti	NOUN
taxlaw-8979	509	18	,	,	PUNCT
taxlaw-8979	509	19	regardless	regardless	ADV
taxlaw-8979	509	20	of	of	ADP
taxlaw-8979	509	21	the	the	DET
taxlaw-8979	509	22	actual	actual	ADJ
taxlaw-8979	509	23	character	character	NOUN
taxlaw-8979	509	24	of	of	ADP
taxlaw-8979	509	25	the	the	DET
taxlaw-8979	509	26	earnings	earning	NOUN
taxlaw-8979	509	27	.	.	PUNCT
taxlaw-8979	510	1	this	this	DET
taxlaw-8979	510	2	gilti	gilti	NOUN
taxlaw-8979	510	3	is	be	AUX
taxlaw-8979	510	4	then	then	ADV
taxlaw-8979	510	5	subjected	subject	VERB
taxlaw-8979	510	6	to	to	ADP
taxlaw-8979	510	7	a	a	DET
taxlaw-8979	510	8	10.5	10.5	NUM
taxlaw-8979	510	9	%	%	NOUN
taxlaw-8979	510	10	tax	tax	NOUN
taxlaw-8979	510	11	rate	rate	NOUN
taxlaw-8979	510	12	—	—	PUNCT
taxlaw-8979	510	13	as	as	ADV
taxlaw-8979	510	14	long	long	ADV
taxlaw-8979	510	15	as	as	SCONJ
taxlaw-8979	510	16	no	no	DET
taxlaw-8979	510	17	tax	tax	NOUN
taxlaw-8979	510	18	is	be	AUX
taxlaw-8979	510	19	paid	pay	VERB
taxlaw-8979	510	20	abroad	abroad	ADV
taxlaw-8979	510	21	.	.	PUNCT
taxlaw-8979	511	1	to	to	ADP
taxlaw-8979	511	2	the	the	DET
taxlaw-8979	511	3	extent	extent	NOUN
taxlaw-8979	511	4	gilti	gilti	NOUN
taxlaw-8979	511	5	has	have	AUX
taxlaw-8979	511	6	been	be	AUX
taxlaw-8979	511	7	taxed	tax	VERB
taxlaw-8979	511	8	at	at	ADP
taxlaw-8979	511	9	a	a	DET
taxlaw-8979	511	10	rate	rate	NOUN
taxlaw-8979	511	11	of	of	ADP
taxlaw-8979	511	12	that	that	PRON
taxlaw-8979	511	13	exceeds	exceed	VERB
taxlaw-8979	511	14	13.125	13.125	NUM
taxlaw-8979	511	15	%	%	NOUN
taxlaw-8979	511	16	,	,	PUNCT
taxlaw-8979	511	17	then	then	ADV
taxlaw-8979	511	18	no	no	DET
taxlaw-8979	511	19	u.s	u.s	PROPN
taxlaw-8979	511	20	.	.	PROPN
taxlaw-8979	511	21	tax	tax	NOUN
taxlaw-8979	511	22	will	will	AUX
taxlaw-8979	511	23	be	be	AUX
taxlaw-8979	511	24	applied	apply	VERB
taxlaw-8979	511	25	.	.	PUNCT
taxlaw-8979	512	1	the	the	DET
taxlaw-8979	512	2	innovation	innovation	NOUN
taxlaw-8979	512	3	here	here	ADV
taxlaw-8979	512	4	arises	arise	VERB
taxlaw-8979	512	5	from	from	ADP
taxlaw-8979	512	6	the	the	DET
taxlaw-8979	512	7	rule	rule	NOUN
taxlaw-8979	512	8	’s	’s	PART
taxlaw-8979	512	9	initial	initial	ADJ
taxlaw-8979	512	10	focus	focus	NOUN
taxlaw-8979	512	11	on	on	ADP
taxlaw-8979	512	12	returns	return	NOUN
taxlaw-8979	512	13	generated	generate	VERB
taxlaw-8979	512	14	by	by	ADP
taxlaw-8979	512	15	tangible	tangible	ADJ
taxlaw-8979	512	16	assets	asset	NOUN
taxlaw-8979	512	17	to	to	PART
taxlaw-8979	512	18	arrive	arrive	VERB
taxlaw-8979	512	19	at	at	ADP
taxlaw-8979	512	20	a	a	DET
taxlaw-8979	512	21	measure	measure	NOUN
taxlaw-8979	512	22	of	of	ADP
taxlaw-8979	512	23	ostensible	ostensible	ADJ
taxlaw-8979	512	24	returns	return	NOUN
taxlaw-8979	512	25	generated	generate	VERB
taxlaw-8979	512	26	by	by	ADP
taxlaw-8979	512	27	intangible	intangible	ADJ
taxlaw-8979	512	28	assets	asset	NOUN
taxlaw-8979	512	29	.	.	PUNCT
taxlaw-8979	513	1	unlike	unlike	ADP
taxlaw-8979	513	2	traditional	traditional	ADJ
taxlaw-8979	513	3	cfc	cfc	NOUN
taxlaw-8979	513	4	rules	rule	NOUN
taxlaw-8979	513	5	,	,	PUNCT
taxlaw-8979	513	6	gilti	gilti	NOUN
taxlaw-8979	513	7	seeks	seek	VERB
taxlaw-8979	513	8	to	to	PART
taxlaw-8979	513	9	impose	impose	VERB
taxlaw-8979	513	10	a	a	DET
taxlaw-8979	513	11	minimum	minimum	ADJ
taxlaw-8979	513	12	tax	tax	NOUN
taxlaw-8979	513	13	on	on	ADP
taxlaw-8979	513	14	foreign	foreign	ADJ
taxlaw-8979	513	15	-	-	PUNCT
taxlaw-8979	513	16	source	source	NOUN
taxlaw-8979	513	17	profits	profit	NOUN
taxlaw-8979	513	18	—	—	PUNCT
taxlaw-8979	513	19	regardless	regardless	ADV
taxlaw-8979	513	20	of	of	ADP
taxlaw-8979	513	21	the	the	DET
taxlaw-8979	513	22	characterization	characterization	NOUN
taxlaw-8979	513	23	of	of	ADP
taxlaw-8979	513	24	such	such	ADJ
taxlaw-8979	513	25	income	income	NOUN
taxlaw-8979	513	26	as	as	ADP
taxlaw-8979	513	27	being	be	AUX
taxlaw-8979	513	28	active	active	ADJ
taxlaw-8979	513	29	or	or	CCONJ
taxlaw-8979	513	30	passive	passive	ADJ
taxlaw-8979	513	31	.	.	PUNCT
taxlaw-8979	514	1	see	see	VERB
taxlaw-8979	514	2	i	i	PRON
taxlaw-8979	514	3	d.	d.	PROPN
taxlaw-8979	514	4	gilti	gilti	PROPN
taxlaw-8979	514	5	has	have	AUX
taxlaw-8979	514	6	been	be	AUX
taxlaw-8979	514	7	criticized	criticize	VERB
taxlaw-8979	514	8	on	on	ADP
taxlaw-8979	514	9	the	the	DET
taxlaw-8979	514	10	basis	basis	NOUN
taxlaw-8979	514	11	that	that	SCONJ
taxlaw-8979	514	12	it	it	PRON
taxlaw-8979	514	13	only	only	ADV
taxlaw-8979	514	14	ensures	ensure	VERB
taxlaw-8979	514	15	roughly	roughly	ADV
taxlaw-8979	514	16	half	half	DET
taxlaw-8979	514	17	the	the	DET
taxlaw-8979	514	18	tax	tax	NOUN
taxlaw-8979	514	19	burden	burden	NOUN
taxlaw-8979	514	20	on	on	ADP
taxlaw-8979	514	21	exports	export	NOUN
taxlaw-8979	514	22	,	,	PUNCT
taxlaw-8979	514	23	compared	compare	VERB
taxlaw-8979	514	24	to	to	ADP
taxlaw-8979	514	25	tax	tax	NOUN
taxlaw-8979	514	26	rates	rate	NOUN
taxlaw-8979	514	27	imposed	impose	VERB
taxlaw-8979	514	28	on	on	ADP
taxlaw-8979	514	29	domestic	domestic	ADJ
taxlaw-8979	514	30	activities	activity	NOUN
taxlaw-8979	514	31	.	.	PUNCT
taxlaw-8979	515	1	see	see	VERB
taxlaw-8979	515	2	sanchirico	sanchirico	NOUN
taxlaw-8979	515	3	,	,	PUNCT
taxlaw-8979	515	4	supra	supra	NOUN
taxlaw-8979	515	5	note	note	NOUN
taxlaw-8979	515	6	23	23	NUM
taxlaw-8979	515	7	.	.	PUNCT
taxlaw-8979	516	1	133	133	NUM
taxlaw-8979	516	2	see	see	VERB
taxlaw-8979	516	3	oecd	oecd	PROPN
taxlaw-8979	516	4	,	,	PUNCT
taxlaw-8979	516	5	supra	supra	PROPN
taxlaw-8979	516	6	note	note	NOUN
taxlaw-8979	516	7	120	120	NUM
taxlaw-8979	516	8	.	.	PUNCT
taxlaw-8979	516	9	134	134	NUM
taxlaw-8979	516	10	after	after	ADP
taxlaw-8979	516	11	world	world	NOUN
taxlaw-8979	516	12	war	war	PROPN
taxlaw-8979	516	13	i	i	PROPN
taxlaw-8979	516	14	,	,	PUNCT
taxlaw-8979	516	15	countries	country	NOUN
taxlaw-8979	516	16	began	begin	VERB
taxlaw-8979	516	17	to	to	PART
taxlaw-8979	516	18	negotiate	negotiate	VERB
taxlaw-8979	516	19	bilateral	bilateral	ADJ
taxlaw-8979	516	20	tax	tax	NOUN
taxlaw-8979	516	21	treaties	treaty	NOUN
taxlaw-8979	516	22	to	to	PART
taxlaw-8979	516	23	smooth	smooth	VERB
taxlaw-8979	516	24	over	over	ADP
taxlaw-8979	516	25	the	the	DET
taxlaw-8979	516	26	problems	problem	NOUN
taxlaw-8979	516	27	caused	cause	VERB
taxlaw-8979	516	28	by	by	ADP
taxlaw-8979	516	29	the	the	DET
taxlaw-8979	516	30	interaction	interaction	NOUN
taxlaw-8979	516	31	of	of	ADP
taxlaw-8979	516	32	their	their	PRON
taxlaw-8979	516	33	different	different	ADJ
taxlaw-8979	516	34	national	national	ADJ
taxlaw-8979	516	35	tax	tax	NOUN
taxlaw-8979	516	36	systems	system	NOUN
taxlaw-8979	516	37	—	—	PUNCT
taxlaw-8979	516	38	without	without	ADP
taxlaw-8979	516	39	ever	ever	ADV
taxlaw-8979	516	40	mandating	mandate	VERB
taxlaw-8979	516	41	the	the	DET
taxlaw-8979	516	42	same	same	ADJ
taxlaw-8979	516	43	income	income	NOUN
taxlaw-8979	516	44	tax	tax	NOUN
taxlaw-8979	516	45	rates	rate	NOUN
taxlaw-8979	516	46	for	for	ADP
taxlaw-8979	516	47	treaty	treaty	NOUN
taxlaw-8979	516	48	partners	partner	NOUN
taxlaw-8979	516	49	.	.	PUNCT
taxlaw-8979	517	1	and	and	CCONJ
taxlaw-8979	517	2	despite	despite	SCONJ
taxlaw-8979	517	3	over	over	ADP
taxlaw-8979	517	4	two	two	NUM
taxlaw-8979	517	5	decades	decade	NOUN
taxlaw-8979	517	6	of	of	ADP
taxlaw-8979	517	7	reform	reform	NOUN
taxlaw-8979	517	8	efforts	effort	NOUN
taxlaw-8979	517	9	,	,	PUNCT
taxlaw-8979	517	10	european	european	PROPN
taxlaw-8979	517	11	union	union	PROPN
taxlaw-8979	517	12	countries	country	NOUN
taxlaw-8979	517	13	have	have	AUX
taxlaw-8979	517	14	never	never	ADV
taxlaw-8979	517	15	agreed	agree	VERB
taxlaw-8979	517	16	on	on	ADP
taxlaw-8979	517	17	adopting	adopt	VERB
taxlaw-8979	517	18	the	the	DET
taxlaw-8979	517	19	same	same	ADJ
taxlaw-8979	517	20	corporate	corporate	ADJ
taxlaw-8979	517	21	income	income	NOUN
taxlaw-8979	517	22	tax	tax	NOUN
taxlaw-8979	517	23	base	base	NOUN
taxlaw-8979	517	24	or	or	CCONJ
taxlaw-8979	517	25	rates	rate	NOUN
taxlaw-8979	517	26	.	.	PUNCT
taxlaw-8979	518	1	see	see	VERB
taxlaw-8979	518	2	michael	michael	PROPN
taxlaw-8979	518	3	devereux	devereux	PROPN
taxlaw-8979	518	4	&	&	CCONJ
taxlaw-8979	518	5	clemens	clemens	PROPN
taxlaw-8979	518	6	fuest	fu	ADJ
taxlaw-8979	518	7	,	,	PUNCT
taxlaw-8979	518	8	corporate	corporate	ADJ
taxlaw-8979	518	9	income	income	NOUN
taxlaw-8979	518	10	tax	tax	NOUN
taxlaw-8979	518	11	coordination	coordination	NOUN
taxlaw-8979	518	12	in	in	ADP
taxlaw-8979	518	13	the	the	DET
taxlaw-8979	518	14	european	european	PROPN
taxlaw-8979	518	15	union	union	PROPN
taxlaw-8979	518	16	,	,	PUNCT
taxlaw-8979	518	17	16(1	16(1	X
taxlaw-8979	518	18	)	)	PUNCT
taxlaw-8979	518	19	transfer	transfer	NOUN
taxlaw-8979	518	20	:	:	PUNCT
taxlaw-8979	518	21	eur	eur	PROPN
taxlaw-8979	518	22	.	.	PUNCT
taxlaw-8979	519	1	rev	rev	PROPN
taxlaw-8979	519	2	.	.	PROPN
taxlaw-8979	519	3	lab	lab	PROPN
taxlaw-8979	519	4	.	.	PUNCT
taxlaw-8979	519	5	&	&	CCONJ
taxlaw-8979	519	6	rsch	rsch	PROPN
taxlaw-8979	519	7	.	.	PUNCT
taxlaw-8979	520	1	23	23	NUM
taxlaw-8979	520	2	(	(	PUNCT
taxlaw-8979	520	3	2010	2010	NUM
taxlaw-8979	520	4	)	)	PUNCT
taxlaw-8979	520	5	,	,	PUNCT
taxlaw-8979	520	6	https://doi.org/10.1177/1024258909357699	https://doi.org/10.1177/1024258909357699	PROPN
taxlaw-8979	521	1	[	[	X
taxlaw-8979	521	2	https://perma.cc/mes4-b3uw	https://perma.cc/mes4-b3uw	X
taxlaw-8979	521	3	]	]	X
taxlaw-8979	521	4	.	.	PUNCT
taxlaw-8979	522	1	https://doi.org/10.1177/1024258909357699	https://doi.org/10.1177/1024258909357699	VERB
taxlaw-8979	522	2	2021	2021	NUM
taxlaw-8979	522	3	]	]	PUNCT
taxlaw-8979	522	4	secrets	secret	NOUN
taxlaw-8979	522	5	of	of	ADP
taxlaw-8979	522	6	the	the	DET
taxlaw-8979	522	7	panama	panama	PROPN
taxlaw-8979	522	8	papers	paper	NOUN
taxlaw-8979	522	9	67	67	NUM
taxlaw-8979	522	10	that	that	PRON
taxlaw-8979	522	11	impose	impose	VERB
taxlaw-8979	522	12	corporate	corporate	ADJ
taxlaw-8979	522	13	income	income	NOUN
taxlaw-8979	522	14	taxes	taxis	NOUN
taxlaw-8979	522	15	:	:	PUNCT
taxlaw-8979	522	16	cross	cross	ADJ
taxlaw-8979	522	17	-	-	ADJ
taxlaw-8979	522	18	border	border	ADJ
taxlaw-8979	522	19	profits	profit	NOUN
taxlaw-8979	522	20	should	should	AUX
taxlaw-8979	522	21	be	be	AUX
taxlaw-8979	522	22	subject	subject	ADJ
taxlaw-8979	522	23	to	to	ADP
taxlaw-8979	522	24	at	at	ADV
taxlaw-8979	522	25	least	least	ADJ
taxlaw-8979	522	26	a	a	DET
taxlaw-8979	522	27	15	15	NUM
taxlaw-8979	522	28	%	%	NOUN
taxlaw-8979	522	29	tax	tax	NOUN
taxlaw-8979	522	30	rate	rate	NOUN
taxlaw-8979	522	31	,	,	PUNCT
taxlaw-8979	522	32	which	which	PRON
taxlaw-8979	522	33	should	should	AUX
taxlaw-8979	522	34	enable	enable	VERB
taxlaw-8979	522	35	governments	government	NOUN
taxlaw-8979	522	36	to	to	PART
taxlaw-8979	522	37	raise	raise	VERB
taxlaw-8979	522	38	more	more	ADJ
taxlaw-8979	522	39	tax	tax	NOUN
taxlaw-8979	522	40	revenues	revenue	NOUN
taxlaw-8979	522	41	.	.	PUNCT
taxlaw-8979	523	1	if	if	SCONJ
taxlaw-8979	523	2	these	these	DET
taxlaw-8979	523	3	initiatives	initiative	NOUN
taxlaw-8979	523	4	are	be	AUX
taxlaw-8979	523	5	implemented	implement	VERB
taxlaw-8979	523	6	and	and	CCONJ
taxlaw-8979	523	7	work	work	VERB
taxlaw-8979	523	8	as	as	SCONJ
taxlaw-8979	523	9	planned	plan	VERB
taxlaw-8979	523	10	,	,	PUNCT
taxlaw-8979	523	11	they	they	PRON
taxlaw-8979	523	12	would	would	AUX
taxlaw-8979	523	13	inhibit	inhibit	VERB
taxlaw-8979	523	14	the	the	DET
taxlaw-8979	523	15	race	race	NOUN
taxlaw-8979	523	16	to	to	ADP
taxlaw-8979	523	17	the	the	DET
taxlaw-8979	523	18	bottom	bottom	NOUN
taxlaw-8979	523	19	that	that	PRON
taxlaw-8979	523	20	occurs	occur	VERB
taxlaw-8979	523	21	when	when	SCONJ
taxlaw-8979	523	22	governments	government	NOUN
taxlaw-8979	523	23	compete	compete	VERB
taxlaw-8979	523	24	for	for	ADP
taxlaw-8979	523	25	cross	cross	ADJ
taxlaw-8979	523	26	-	-	ADJ
taxlaw-8979	523	27	border	border	ADJ
taxlaw-8979	523	28	capital	capital	NOUN
taxlaw-8979	523	29	by	by	ADP
taxlaw-8979	523	30	continually	continually	ADV
taxlaw-8979	523	31	lowering	lower	VERB
taxlaw-8979	523	32	their	their	PRON
taxlaw-8979	523	33	corporate	corporate	ADJ
taxlaw-8979	523	34	income	income	NOUN
taxlaw-8979	523	35	tax	tax	NOUN
taxlaw-8979	523	36	rates	rate	NOUN
taxlaw-8979	523	37	.	.	PUNCT
taxlaw-8979	524	1	such	such	ADJ
taxlaw-8979	524	2	rate	rate	NOUN
taxlaw-8979	524	3	-	-	PUNCT
taxlaw-8979	524	4	lowering	lower	VERB
taxlaw-8979	524	5	reduces	reduce	VERB
taxlaw-8979	524	6	global	global	ADJ
taxlaw-8979	524	7	tax	tax	NOUN
taxlaw-8979	524	8	burdens	burden	NOUN
taxlaw-8979	524	9	on	on	ADP
taxlaw-8979	524	10	multinational	multinational	ADJ
taxlaw-8979	524	11	firms	firm	NOUN
taxlaw-8979	524	12	,	,	PUNCT
taxlaw-8979	524	13	which	which	PRON
taxlaw-8979	524	14	benefits	benefit	VERB
taxlaw-8979	524	15	mainly	mainly	ADV
taxlaw-8979	524	16	the	the	DET
taxlaw-8979	524	17	firm	firm	NOUN
taxlaw-8979	524	18	’s	’s	PART
taxlaw-8979	524	19	shareholders	shareholder	NOUN
taxlaw-8979	524	20	who	who	PRON
taxlaw-8979	524	21	tend	tend	VERB
taxlaw-8979	524	22	to	to	PART
taxlaw-8979	524	23	have	have	VERB
taxlaw-8979	524	24	higher	high	ADJ
taxlaw-8979	524	25	incomes	income	NOUN
taxlaw-8979	524	26	.	.	PUNCT
taxlaw-8979	525	1	to	to	ADP
taxlaw-8979	525	2	the	the	DET
taxlaw-8979	525	3	extent	extent	NOUN
taxlaw-8979	525	4	the	the	DET
taxlaw-8979	525	5	minimum	minimum	ADJ
taxlaw-8979	525	6	taxes	taxis	NOUN
taxlaw-8979	525	7	increase	increase	VERB
taxlaw-8979	525	8	firm	firm	ADJ
taxlaw-8979	525	9	tax	tax	NOUN
taxlaw-8979	525	10	liabilities	liability	NOUN
taxlaw-8979	525	11	,	,	PUNCT
taxlaw-8979	525	12	this	this	PRON
taxlaw-8979	525	13	will	will	AUX
taxlaw-8979	525	14	have	have	VERB
taxlaw-8979	525	15	a	a	DET
taxlaw-8979	525	16	redistributive	redistributive	ADJ
taxlaw-8979	525	17	effect	effect	NOUN
taxlaw-8979	525	18	by	by	ADP
taxlaw-8979	525	19	increasing	increase	VERB
taxlaw-8979	525	20	tax	tax	NOUN
taxlaw-8979	525	21	burdens	burden	NOUN
taxlaw-8979	525	22	on	on	ADP
taxlaw-8979	525	23	these	these	DET
taxlaw-8979	525	24	shareholders	shareholder	NOUN
taxlaw-8979	525	25	.	.	PUNCT
taxlaw-8979	526	1	in	in	ADP
taxlaw-8979	526	2	turn	turn	NOUN
taxlaw-8979	526	3	,	,	PUNCT
taxlaw-8979	526	4	this	this	PRON
taxlaw-8979	526	5	could	could	AUX
taxlaw-8979	526	6	also	also	ADV
taxlaw-8979	526	7	relieve	relieve	VERB
taxlaw-8979	526	8	the	the	DET
taxlaw-8979	526	9	pressure	pressure	NOUN
taxlaw-8979	526	10	to	to	PART
taxlaw-8979	526	11	focus	focus	VERB
taxlaw-8979	526	12	taxation	taxation	NOUN
taxlaw-8979	526	13	on	on	ADP
taxlaw-8979	526	14	immobile	immobile	ADJ
taxlaw-8979	526	15	factors	factor	NOUN
taxlaw-8979	526	16	of	of	ADP
taxlaw-8979	526	17	production	production	NOUN
taxlaw-8979	526	18	like	like	ADP
taxlaw-8979	526	19	labor	labor	NOUN
taxlaw-8979	526	20	.	.	PUNCT
taxlaw-8979	527	1	moreover	moreover	ADV
taxlaw-8979	527	2	,	,	PUNCT
taxlaw-8979	527	3	if	if	SCONJ
taxlaw-8979	527	4	minimum	minimum	ADJ
taxlaw-8979	527	5	tax	tax	NOUN
taxlaw-8979	527	6	measures	measure	NOUN
taxlaw-8979	527	7	raise	raise	VERB
taxlaw-8979	527	8	more	more	ADJ
taxlaw-8979	527	9	revenues	revenue	NOUN
taxlaw-8979	527	10	,	,	PUNCT
taxlaw-8979	527	11	governments	government	NOUN
taxlaw-8979	527	12	will	will	AUX
taxlaw-8979	527	13	be	be	AUX
taxlaw-8979	527	14	in	in	ADP
taxlaw-8979	527	15	a	a	DET
taxlaw-8979	527	16	better	well	ADJ
taxlaw-8979	527	17	position	position	NOUN
taxlaw-8979	527	18	to	to	PART
taxlaw-8979	527	19	support	support	VERB
taxlaw-8979	527	20	more	more	ADV
taxlaw-8979	527	21	vulnerable	vulnerable	ADJ
taxlaw-8979	527	22	citizens	citizen	NOUN
taxlaw-8979	527	23	.	.	PUNCT
taxlaw-8979	528	1	c.	c.	NOUN
taxlaw-8979	528	2	tax	tax	NOUN
taxlaw-8979	528	3	transparency	transparency	NOUN
taxlaw-8979	528	4	measures	measure	NOUN
taxlaw-8979	528	5	against	against	ADP
taxlaw-8979	528	6	offshore	offshore	ADJ
taxlaw-8979	528	7	tax	tax	NOUN
taxlaw-8979	528	8	evasion	evasion	NOUN
taxlaw-8979	528	9	assume	assume	VERB
taxlaw-8979	528	10	joe	joe	PROPN
taxlaw-8979	528	11	criminal	criminal	PROPN
taxlaw-8979	528	12	lives	live	VERB
taxlaw-8979	528	13	in	in	ADP
taxlaw-8979	528	14	brooklyn	brooklyn	PROPN
taxlaw-8979	528	15	and	and	CCONJ
taxlaw-8979	528	16	makes	make	VERB
taxlaw-8979	528	17	$	$	SYM
taxlaw-8979	528	18	100	100	NUM
taxlaw-8979	528	19	million	million	NUM
taxlaw-8979	528	20	,	,	PUNCT
taxlaw-8979	528	21	held	hold	VERB
taxlaw-8979	528	22	in	in	ADP
taxlaw-8979	528	23	cryptocurrencies	cryptocurrencie	NOUN
taxlaw-8979	528	24	,	,	PUNCT
taxlaw-8979	528	25	by	by	ADP
taxlaw-8979	528	26	selling	sell	VERB
taxlaw-8979	528	27	illicit	illicit	ADJ
taxlaw-8979	528	28	drugs	drug	NOUN
taxlaw-8979	528	29	on	on	ADP
taxlaw-8979	528	30	the	the	DET
taxlaw-8979	528	31	dark	dark	ADJ
taxlaw-8979	528	32	web	web	NOUN
taxlaw-8979	528	33	.	.	PUNCT
taxlaw-8979	529	1	he	he	PRON
taxlaw-8979	529	2	converts	convert	VERB
taxlaw-8979	529	3	his	his	PRON
taxlaw-8979	529	4	cryptocurrencies	cryptocurrencie	NOUN
taxlaw-8979	529	5	to	to	ADP
taxlaw-8979	529	6	u.s	u.s	PROPN
taxlaw-8979	529	7	.	.	PROPN
taxlaw-8979	529	8	dollars	dollar	NOUN
taxlaw-8979	529	9	and	and	CCONJ
taxlaw-8979	529	10	deposits	deposit	VERB
taxlaw-8979	529	11	them	they	PRON
taxlaw-8979	529	12	in	in	ADP
taxlaw-8979	529	13	an	an	DET
taxlaw-8979	529	14	offshore	offshore	ADJ
taxlaw-8979	529	15	corporation	corporation	NOUN
taxlaw-8979	529	16	based	base	VERB
taxlaw-8979	529	17	in	in	ADP
taxlaw-8979	529	18	a	a	DET
taxlaw-8979	529	19	tax	tax	NOUN
taxlaw-8979	529	20	haven	haven	NOUN
taxlaw-8979	529	21	.	.	PUNCT
taxlaw-8979	530	1	joe	joe	PROPN
taxlaw-8979	530	2	has	have	AUX
taxlaw-8979	530	3	engaged	engage	VERB
taxlaw-8979	530	4	in	in	ADP
taxlaw-8979	530	5	the	the	DET
taxlaw-8979	530	6	criminal	criminal	ADJ
taxlaw-8979	530	7	offense	offense	NOUN
taxlaw-8979	530	8	of	of	ADP
taxlaw-8979	530	9	offshore	offshore	ADJ
taxlaw-8979	530	10	tax	tax	NOUN
taxlaw-8979	530	11	evasion	evasion	NOUN
taxlaw-8979	530	12	by	by	ADP
taxlaw-8979	530	13	not	not	PART
taxlaw-8979	530	14	disclosing	disclose	VERB
taxlaw-8979	530	15	these	these	DET
taxlaw-8979	530	16	transfers	transfer	NOUN
taxlaw-8979	530	17	or	or	CCONJ
taxlaw-8979	530	18	any	any	DET
taxlaw-8979	530	19	resulting	result	VERB
taxlaw-8979	530	20	investment	investment	NOUN
taxlaw-8979	530	21	income	income	NOUN
taxlaw-8979	530	22	to	to	ADP
taxlaw-8979	530	23	the	the	DET
taxlaw-8979	530	24	u.s	u.s	PROPN
taxlaw-8979	530	25	.	.	PROPN
taxlaw-8979	530	26	government.135	government.135	VERB
taxlaw-8979	530	27	the	the	DET
taxlaw-8979	530	28	u.s	u.s	PROPN
taxlaw-8979	530	29	.	.	PROPN
taxlaw-8979	530	30	government	government	NOUN
taxlaw-8979	530	31	will	will	AUX
taxlaw-8979	530	32	probably	probably	ADV
taxlaw-8979	530	33	never	never	ADV
taxlaw-8979	530	34	be	be	AUX
taxlaw-8979	530	35	able	able	ADJ
taxlaw-8979	530	36	to	to	PART
taxlaw-8979	530	37	find	find	VERB
taxlaw-8979	530	38	out	out	ADP
taxlaw-8979	530	39	about	about	ADP
taxlaw-8979	530	40	joe	joe	PROPN
taxlaw-8979	530	41	’s	’s	PART
taxlaw-8979	530	42	criminal	criminal	ADJ
taxlaw-8979	530	43	activities	activity	NOUN
taxlaw-8979	530	44	unless	unless	SCONJ
taxlaw-8979	530	45	they	they	PRON
taxlaw-8979	530	46	can	can	AUX
taxlaw-8979	530	47	gain	gain	VERB
taxlaw-8979	530	48	access	access	NOUN
taxlaw-8979	530	49	to	to	ADP
taxlaw-8979	530	50	information	information	NOUN
taxlaw-8979	530	51	concerning	concern	VERB
taxlaw-8979	530	52	joe	joe	PROPN
taxlaw-8979	530	53	’s	’s	PART
taxlaw-8979	530	54	tax	tax	NOUN
taxlaw-8979	530	55	haven	haven	NOUN
taxlaw-8979	530	56	dealings	dealing	NOUN
taxlaw-8979	530	57	.	.	PUNCT
taxlaw-8979	531	1	one	one	NUM
taxlaw-8979	531	2	way	way	NOUN
taxlaw-8979	531	3	to	to	PART
taxlaw-8979	531	4	obtain	obtain	VERB
taxlaw-8979	531	5	this	this	DET
taxlaw-8979	531	6	information	information	NOUN
taxlaw-8979	531	7	is	be	AUX
taxlaw-8979	531	8	to	to	PART
taxlaw-8979	531	9	force	force	VERB
taxlaw-8979	531	10	the	the	DET
taxlaw-8979	531	11	tax	tax	NOUN
taxlaw-8979	531	12	haven	haven	NOUN
taxlaw-8979	531	13	government	government	NOUN
taxlaw-8979	531	14	to	to	PART
taxlaw-8979	531	15	provide	provide	VERB
taxlaw-8979	531	16	crossborder	crossborder	NOUN
taxlaw-8979	531	17	tax	tax	NOUN
taxlaw-8979	531	18	information	information	NOUN
taxlaw-8979	531	19	concerning	concern	VERB
taxlaw-8979	531	20	u.s	u.s	PROPN
taxlaw-8979	531	21	.	.	PROPN
taxlaw-8979	531	22	citizens	citizen	NOUN
taxlaw-8979	531	23	or	or	CCONJ
taxlaw-8979	531	24	residents	resident	NOUN
taxlaw-8979	531	25	to	to	ADP
taxlaw-8979	531	26	the	the	DET
taxlaw-8979	531	27	u.s	u.s	PROPN
taxlaw-8979	531	28	.	.	PROPN
taxlaw-8979	531	29	government	government	NOUN
taxlaw-8979	531	30	.	.	PUNCT
taxlaw-8979	532	1	while	while	SCONJ
taxlaw-8979	532	2	governments	government	NOUN
taxlaw-8979	532	3	have	have	AUX
taxlaw-8979	532	4	negotiated	negotiate	VERB
taxlaw-8979	532	5	tax	tax	NOUN
taxlaw-8979	532	6	treaties	treaty	NOUN
taxlaw-8979	532	7	to	to	PART
taxlaw-8979	532	8	exchange	exchange	VERB
taxlaw-8979	532	9	limited	limited	ADJ
taxlaw-8979	532	10	cross	cross	ADJ
taxlaw-8979	532	11	-	-	ADJ
taxlaw-8979	532	12	border	border	ADJ
taxlaw-8979	532	13	tax	tax	NOUN
taxlaw-8979	532	14	information	information	NOUN
taxlaw-8979	532	15	with	with	ADP
taxlaw-8979	532	16	each	each	DET
taxlaw-8979	532	17	other	other	ADJ
taxlaw-8979	532	18	since	since	SCONJ
taxlaw-8979	532	19	after	after	ADP
taxlaw-8979	532	20	world	world	NOUN
taxlaw-8979	532	21	war	war	PROPN
taxlaw-8979	532	22	i	i	PRON
taxlaw-8979	532	23	,	,	PUNCT
taxlaw-8979	532	24	modern	modern	ADJ
taxlaw-8979	532	25	measures	measure	NOUN
taxlaw-8979	532	26	date	date	VERB
taxlaw-8979	532	27	back	back	ADV
taxlaw-8979	532	28	to	to	ADP
taxlaw-8979	532	29	the	the	DET
taxlaw-8979	532	30	late	late	ADJ
taxlaw-8979	532	31	1990s	1990	NOUN
taxlaw-8979	532	32	when	when	SCONJ
taxlaw-8979	532	33	the	the	DET
taxlaw-8979	532	34	oecd	oecd	PROPN
taxlaw-8979	532	35	tried	try	VERB
taxlaw-8979	532	36	to	to	PART
taxlaw-8979	532	37	inhibit	inhibit	VERB
taxlaw-8979	532	38	“	"	PUNCT
taxlaw-8979	532	39	harmful	harmful	ADJ
taxlaw-8979	532	40	tax	tax	NOUN
taxlaw-8979	532	41	competition	competition	NOUN
taxlaw-8979	532	42	”	"	PUNCT
taxlaw-8979	532	43	and	and	CCONJ
taxlaw-8979	532	44	created	create	VERB
taxlaw-8979	532	45	a	a	DET
taxlaw-8979	532	46	blacklist	blacklist	NOUN
taxlaw-8979	532	47	of	of	ADP
taxlaw-8979	532	48	tax	tax	NOUN
taxlaw-8979	532	49	haven	haven	NOUN
taxlaw-8979	532	50	countries.136	countries.136	PROPN
taxlaw-8979	532	51	the	the	DET
taxlaw-8979	532	52	oecd	oecd	PROPN
taxlaw-8979	532	53	identified	identify	VERB
taxlaw-8979	532	54	a	a	DET
taxlaw-8979	532	55	lack	lack	NOUN
taxlaw-8979	532	56	of	of	ADP
taxlaw-8979	532	57	effective	effective	ADJ
taxlaw-8979	532	58	tax	tax	NOUN
taxlaw-8979	532	59	information	information	NOUN
taxlaw-8979	532	60	sharing	share	VERB
taxlaw-8979	532	61	from	from	ADP
taxlaw-8979	532	62	these	these	DET
taxlaw-8979	532	63	tax	tax	NOUN
taxlaw-8979	532	64	havens	haven	NOUN
taxlaw-8979	532	65	to	to	ADP
taxlaw-8979	532	66	oecd	oecd	PROPN
taxlaw-8979	532	67	countries	country	NOUN
taxlaw-8979	532	68	as	as	ADP
taxlaw-8979	532	69	the	the	DET
taxlaw-8979	532	70	main	main	ADJ
taxlaw-8979	532	71	culprit	culprit	NOUN
taxlaw-8979	532	72	.	.	PUNCT
taxlaw-8979	533	1	in	in	ADP
taxlaw-8979	533	2	2002	2002	NUM
taxlaw-8979	533	3	,	,	PUNCT
taxlaw-8979	533	4	the	the	DET
taxlaw-8979	533	5	oecd	oecd	PROPN
taxlaw-8979	533	6	created	create	VERB
taxlaw-8979	533	7	a	a	DET
taxlaw-8979	533	8	model	model	NOUN
taxlaw-8979	533	9	tax	tax	NOUN
taxlaw-8979	533	10	information	information	NOUN
taxlaw-8979	533	11	exchange	exchange	NOUN
taxlaw-8979	533	12	agreement	agreement	NOUN
taxlaw-8979	533	13	(	(	PUNCT
taxlaw-8979	533	14	tiea	tiea	PROPN
taxlaw-8979	533	15	)	)	PUNCT
taxlaw-8979	533	16	,	,	PUNCT
taxlaw-8979	533	17	which	which	PRON
taxlaw-8979	533	18	envisioned	envision	VERB
taxlaw-8979	533	19	agreements	agreement	NOUN
taxlaw-8979	533	20	between	between	ADP
taxlaw-8979	533	21	oecd	oecd	PROPN
taxlaw-8979	533	22	countries	country	NOUN
taxlaw-8979	533	23	and	and	CCONJ
taxlaw-8979	533	24	tax	tax	NOUN
taxlaw-8979	533	25	haven	haven	NOUN
taxlaw-8979	533	26	countries.137	countries.137	NOUN
taxlaw-8979	533	27	but	but	CCONJ
taxlaw-8979	533	28	the	the	DET
taxlaw-8979	533	29	“	"	PUNCT
taxlaw-8979	533	30	information	information	NOUN
taxlaw-8979	533	31	on	on	ADP
taxlaw-8979	533	32	request	request	NOUN
taxlaw-8979	533	33	”	"	PUNCT
taxlaw-8979	533	34	basis	basis	NOUN
taxlaw-8979	533	35	of	of	ADP
taxlaw-8979	533	36	this	this	DET
taxlaw-8979	533	37	model	model	NOUN
taxlaw-8979	533	38	was	be	AUX
taxlaw-8979	533	39	soon	soon	ADV
taxlaw-8979	533	40	found	find	VERB
taxlaw-8979	533	41	deficient:138	deficient:138	PROPN
taxlaw-8979	533	42	the	the	DET
taxlaw-8979	533	43	resident	resident	ADJ
taxlaw-8979	533	44	country	country	NOUN
taxlaw-8979	533	45	usually	usually	ADV
taxlaw-8979	533	46	does	do	AUX
taxlaw-8979	533	47	not	not	PART
taxlaw-8979	533	48	have	have	VERB
taxlaw-8979	533	49	sufficient	sufficient	ADJ
taxlaw-8979	533	50	information	information	NOUN
taxlaw-8979	533	51	to	to	PART
taxlaw-8979	533	52	make	make	VERB
taxlaw-8979	533	53	the	the	DET
taxlaw-8979	533	54	request	request	NOUN
taxlaw-8979	533	55	in	in	ADP
taxlaw-8979	533	56	the	the	DET
taxlaw-8979	533	57	first	first	ADJ
taxlaw-8979	533	58	place.139	place.139	ADJ
taxlaw-8979	533	59	beginning	begin	VERB
taxlaw-8979	533	60	around	around	ADP
taxlaw-8979	533	61	2007	2007	NUM
taxlaw-8979	533	62	the	the	DET
taxlaw-8979	533	63	revelation	revelation	NOUN
taxlaw-8979	533	64	of	of	ADP
taxlaw-8979	533	65	tax	tax	NOUN
taxlaw-8979	533	66	information	information	NOUN
taxlaw-8979	533	67	leaks	leak	NOUN
taxlaw-8979	533	68	from	from	ADP
taxlaw-8979	533	69	liechtenstein	liechtenstein	PROPN
taxlaw-8979	533	70	and	and	CCONJ
taxlaw-8979	533	71	swiss	swiss	ADJ
taxlaw-8979	533	72	banks	bank	NOUN
taxlaw-8979	533	73	turned	turn	VERB
taxlaw-8979	533	74	the	the	DET
taxlaw-8979	533	75	world	world	NOUN
taxlaw-8979	533	76	’s	’s	PART
taxlaw-8979	533	77	attention	attention	NOUN
taxlaw-8979	533	78	to	to	ADP
taxlaw-8979	533	79	revenue	revenue	NOUN
taxlaw-8979	533	80	losses	loss	NOUN
taxlaw-8979	533	81	associated	associate	VERB
taxlaw-8979	533	82	with	with	ADP
taxlaw-8979	533	83	offshore	offshore	ADJ
taxlaw-8979	533	84	tax	tax	NOUN
taxlaw-8979	533	85	evasion	evasion	NOUN
taxlaw-8979	533	86	.	.	PUNCT
taxlaw-8979	534	1	the	the	DET
taxlaw-8979	534	2	u.s	u.s	PROPN
taxlaw-8979	534	3	.	.	PROPN
taxlaw-8979	534	4	senate	senate	PROPN
taxlaw-8979	534	5	held	hold	VERB
taxlaw-8979	534	6	hearings	hearing	NOUN
taxlaw-8979	534	7	that	that	PRON
taxlaw-8979	534	8	influenced	influence	VERB
taxlaw-8979	534	9	the	the	DET
taxlaw-8979	534	10	passing	passing	NOUN
taxlaw-8979	534	11	of	of	ADP
taxlaw-8979	534	12	a	a	DET
taxlaw-8979	534	13	law	law	NOUN
taxlaw-8979	534	14	that	that	PRON
taxlaw-8979	534	15	came	come	VERB
taxlaw-8979	534	16	to	to	PART
taxlaw-8979	534	17	be	be	AUX
taxlaw-8979	534	18	known	know	VERB
taxlaw-8979	534	19	as	as	ADP
taxlaw-8979	534	20	the	the	DET
taxlaw-8979	534	21	foreign	foreign	ADJ
taxlaw-8979	534	22	account	account	NOUN
taxlaw-8979	534	23	tax	tax	NOUN
taxlaw-8979	534	24	compliance	compliance	NOUN
taxlaw-8979	534	25	act	act	NOUN
taxlaw-8979	534	26	(	(	PUNCT
taxlaw-8979	534	27	fatca	fatca	NOUN
taxlaw-8979	534	28	)	)	PUNCT
taxlaw-8979	534	29	,	,	PUNCT
taxlaw-8979	534	30	which	which	PRON
taxlaw-8979	534	31	seeks	seek	VERB
taxlaw-8979	534	32	to	to	PART
taxlaw-8979	534	33	force	force	VERB
taxlaw-8979	534	34	foreign	foreign	ADJ
taxlaw-8979	534	35	banks	bank	NOUN
taxlaw-8979	534	36	to	to	PART
taxlaw-8979	534	37	divulge	divulge	VERB
taxlaw-8979	534	38	135	135	NUM
taxlaw-8979	534	39	see	see	NOUN
taxlaw-8979	534	40	supra	supra	PROPN
taxlaw-8979	534	41	note	note	PROPN
taxlaw-8979	534	42	13	13	NUM
taxlaw-8979	534	43	and	and	CCONJ
taxlaw-8979	534	44	accompanying	accompany	VERB
taxlaw-8979	534	45	text	text	NOUN
taxlaw-8979	534	46	.	.	PUNCT
taxlaw-8979	535	1	136	136	NUM
taxlaw-8979	535	2	oecd	oecd	ADJ
taxlaw-8979	535	3	,	,	PUNCT
taxlaw-8979	535	4	harmful	harmful	ADJ
taxlaw-8979	535	5	tax	tax	NOUN
taxlaw-8979	535	6	competition	competition	NOUN
taxlaw-8979	535	7	,	,	PUNCT
taxlaw-8979	535	8	supra	supra	PROPN
taxlaw-8979	535	9	note	note	NOUN
taxlaw-8979	535	10	21	21	NUM
taxlaw-8979	535	11	.	.	PUNCT
taxlaw-8979	536	1	for	for	ADP
taxlaw-8979	536	2	discussion	discussion	NOUN
taxlaw-8979	536	3	,	,	PUNCT
taxlaw-8979	536	4	see	see	VERB
taxlaw-8979	536	5	joann	joann	PROPN
taxlaw-8979	536	6	m.	m.	PROPN
taxlaw-8979	536	7	weiner	weiner	NOUN
taxlaw-8979	536	8	&	&	CCONJ
taxlaw-8979	536	9	hugh	hugh	PROPN
taxlaw-8979	536	10	j.	j.	PROPN
taxlaw-8979	536	11	ault	ault	PROPN
taxlaw-8979	536	12	,	,	PUNCT
taxlaw-8979	536	13	the	the	DET
taxlaw-8979	536	14	oecd	oecd	PROPN
taxlaw-8979	536	15	’s	’s	PART
taxlaw-8979	536	16	report	report	NOUN
taxlaw-8979	536	17	on	on	ADP
taxlaw-8979	536	18	harmful	harmful	ADJ
taxlaw-8979	536	19	tax	tax	NOUN
taxlaw-8979	536	20	competition	competition	NOUN
taxlaw-8979	536	21	,	,	PUNCT
taxlaw-8979	536	22	51	51	NUM
taxlaw-8979	536	23	nat’l	nat’l	NOUN
taxlaw-8979	536	24	tax	tax	NOUN
taxlaw-8979	536	25	j.	j.	PROPN
taxlaw-8979	536	26	601	601	PROPN
taxlaw-8979	536	27	,	,	PUNCT
taxlaw-8979	536	28	608	608	NUM
taxlaw-8979	536	29	(	(	PUNCT
taxlaw-8979	536	30	1998	1998	NUM
taxlaw-8979	536	31	)	)	PUNCT
taxlaw-8979	536	32	(	(	PUNCT
taxlaw-8979	536	33	concluding	conclude	VERB
taxlaw-8979	536	34	that	that	DET
taxlaw-8979	536	35	project	project	NOUN
taxlaw-8979	536	36	is	be	AUX
taxlaw-8979	536	37	important	important	ADJ
taxlaw-8979	536	38	first	first	ADJ
taxlaw-8979	536	39	step	step	NOUN
taxlaw-8979	536	40	in	in	ADP
taxlaw-8979	536	41	inhibiting	inhibit	VERB
taxlaw-8979	536	42	race	race	NOUN
taxlaw-8979	536	43	to	to	ADP
taxlaw-8979	536	44	bottom	bottom	NOUN
taxlaw-8979	536	45	where	where	SCONJ
taxlaw-8979	536	46	countries	country	NOUN
taxlaw-8979	536	47	keep	keep	VERB
taxlaw-8979	536	48	lowering	lower	VERB
taxlaw-8979	536	49	income	income	NOUN
taxlaw-8979	536	50	tax	tax	NOUN
taxlaw-8979	536	51	rates	rate	NOUN
taxlaw-8979	536	52	on	on	ADP
taxlaw-8979	536	53	corporations	corporation	NOUN
taxlaw-8979	536	54	and	and	CCONJ
taxlaw-8979	536	55	focus	focus	VERB
taxlaw-8979	536	56	heavier	heavy	ADJ
taxlaw-8979	536	57	taxation	taxation	NOUN
taxlaw-8979	536	58	on	on	ADP
taxlaw-8979	536	59	workers	worker	NOUN
taxlaw-8979	536	60	)	)	PUNCT
taxlaw-8979	536	61	.	.	PUNCT
taxlaw-8979	537	1	137	137	NUM
taxlaw-8979	537	2	see	see	VERB
taxlaw-8979	537	3	oecd	oecd	PROPN
taxlaw-8979	537	4	,	,	PUNCT
taxlaw-8979	537	5	model	model	NOUN
taxlaw-8979	537	6	agreement	agreement	NOUN
taxlaw-8979	537	7	on	on	ADP
taxlaw-8979	537	8	exchange	exchange	NOUN
taxlaw-8979	537	9	of	of	ADP
taxlaw-8979	537	10	information	information	NOUN
taxlaw-8979	537	11	for	for	ADP
taxlaw-8979	537	12	tax	tax	NOUN
taxlaw-8979	537	13	matters	matter	NOUN
taxlaw-8979	537	14	(	(	PUNCT
taxlaw-8979	537	15	paris	paris	PROPN
taxlaw-8979	537	16	,	,	PUNCT
taxlaw-8979	537	17	2002	2002	NUM
taxlaw-8979	537	18	)	)	PUNCT
taxlaw-8979	537	19	.	.	PUNCT
taxlaw-8979	538	1	138	138	NUM
taxlaw-8979	538	2	for	for	ADP
taxlaw-8979	538	3	discussion	discussion	NOUN
taxlaw-8979	538	4	,	,	PUNCT
taxlaw-8979	538	5	see	see	VERB
taxlaw-8979	538	6	david	david	PROPN
taxlaw-8979	538	7	kerzner	kerzner	PROPN
taxlaw-8979	538	8	&	&	CCONJ
taxlaw-8979	538	9	david	david	PROPN
taxlaw-8979	538	10	w.	w.	PROPN
taxlaw-8979	538	11	chodikoff	chodikoff	PROPN
taxlaw-8979	538	12	,	,	PUNCT
taxlaw-8979	538	13	international	international	ADJ
taxlaw-8979	538	14	tax	tax	NOUN
taxlaw-8979	538	15	evasion	evasion	NOUN
taxlaw-8979	538	16	in	in	ADP
taxlaw-8979	538	17	the	the	DET
taxlaw-8979	538	18	global	global	ADJ
taxlaw-8979	538	19	information	information	NOUN
taxlaw-8979	538	20	age	age	NOUN
taxlaw-8979	538	21	316	316	NUM
taxlaw-8979	538	22	(	(	PUNCT
taxlaw-8979	538	23	2016	2016	NUM
taxlaw-8979	538	24	)	)	PUNCT
taxlaw-8979	538	25	.	.	PUNCT
taxlaw-8979	539	1	139	139	NUM
taxlaw-8979	539	2	the	the	DET
taxlaw-8979	539	3	oecd	oecd	PROPN
taxlaw-8979	539	4	model	model	NOUN
taxlaw-8979	539	5	protocol	protocol	NOUN
taxlaw-8979	539	6	to	to	ADP
taxlaw-8979	539	7	the	the	DET
taxlaw-8979	539	8	tiea	tiea	PROPN
taxlaw-8979	539	9	,	,	PUNCT
taxlaw-8979	539	10	published	publish	VERB
taxlaw-8979	539	11	in	in	ADP
taxlaw-8979	539	12	2015	2015	NUM
taxlaw-8979	539	13	,	,	PUNCT
taxlaw-8979	539	14	contemplates	contemplate	VERB
taxlaw-8979	539	15	the	the	DET
taxlaw-8979	539	16	addition	addition	NOUN
taxlaw-8979	539	17	of	of	ADP
taxlaw-8979	539	18	automatic	automatic	ADJ
taxlaw-8979	539	19	and	and	CCONJ
taxlaw-8979	539	20	spontaneous	spontaneous	ADJ
taxlaw-8979	539	21	tax	tax	NOUN
taxlaw-8979	539	22	exchanges	exchange	NOUN
taxlaw-8979	539	23	.	.	PUNCT
taxlaw-8979	540	1	the	the	DET
taxlaw-8979	540	2	protocol	protocol	NOUN
taxlaw-8979	540	3	is	be	AUX
taxlaw-8979	540	4	available	available	ADJ
taxlaw-8979	540	5	at	at	ADP
taxlaw-8979	540	6	https://www.oecd.org/ctp/exchange-of-taxinformation/model-protocol-tiea.pdf	https://www.oecd.org/ctp/exchange-of-taxinformation/model-protocol-tiea.pdf	PRON
taxlaw-8979	540	7	[	[	X
taxlaw-8979	540	8	https://perma.cc/2dth-bbjd	https://perma.cc/2dth-bbjd	NOUN
taxlaw-8979	540	9	]	]	PUNCT
taxlaw-8979	540	10	.	.	PUNCT
taxlaw-8979	541	1	columbia	columbia	PROPN
taxlaw-8979	541	2	journal	journal	PROPN
taxlaw-8979	541	3	of	of	ADP
taxlaw-8979	541	4	tax	tax	NOUN
taxlaw-8979	541	5	law	law	NOUN
taxlaw-8979	542	1	[	[	X
taxlaw-8979	542	2	vol	vol	NOUN
taxlaw-8979	542	3	:	:	PUNCT
taxlaw-8979	542	4	13:45	13:45	NUM
taxlaw-8979	542	5	68	68	NUM
taxlaw-8979	542	6	information	information	NOUN
taxlaw-8979	542	7	concerning	concern	VERB
taxlaw-8979	542	8	the	the	DET
taxlaw-8979	542	9	deposits	deposit	NOUN
taxlaw-8979	542	10	of	of	ADP
taxlaw-8979	542	11	“	"	PUNCT
taxlaw-8979	542	12	u.s	u.s	PROPN
taxlaw-8979	542	13	.	.	PROPN
taxlaw-8979	542	14	persons	person	NOUN
taxlaw-8979	542	15	,	,	PUNCT
taxlaw-8979	542	16	”	"	PUNCT
taxlaw-8979	542	17	which	which	PRON
taxlaw-8979	542	18	includes	include	VERB
taxlaw-8979	542	19	tax	tax	NOUN
taxlaw-8979	542	20	residents	resident	NOUN
taxlaw-8979	542	21	in	in	ADP
taxlaw-8979	542	22	addition	addition	NOUN
taxlaw-8979	542	23	to	to	ADP
taxlaw-8979	542	24	u.s	u.s	PROPN
taxlaw-8979	542	25	.	.	PROPN
taxlaw-8979	542	26	citizens.140	citizens.140	PROPN
taxlaw-8979	542	27	from	from	ADP
taxlaw-8979	542	28	2013	2013	NUM
taxlaw-8979	542	29	onward	onward	NOUN
taxlaw-8979	542	30	,	,	PUNCT
taxlaw-8979	542	31	the	the	DET
taxlaw-8979	542	32	oecd	oecd	PROPN
taxlaw-8979	542	33	and	and	CCONJ
taxlaw-8979	542	34	the	the	DET
taxlaw-8979	542	35	g-20	g-20	NOUN
taxlaw-8979	542	36	emphasized	emphasize	VERB
taxlaw-8979	542	37	that	that	SCONJ
taxlaw-8979	542	38	the	the	DET
taxlaw-8979	542	39	automatic	automatic	ADJ
taxlaw-8979	542	40	exchange	exchange	NOUN
taxlaw-8979	542	41	of	of	ADP
taxlaw-8979	542	42	tax	tax	NOUN
taxlaw-8979	542	43	information	information	NOUN
taxlaw-8979	542	44	needed	need	VERB
taxlaw-8979	542	45	to	to	PART
taxlaw-8979	542	46	be	be	AUX
taxlaw-8979	542	47	the	the	DET
taxlaw-8979	542	48	new	new	ADJ
taxlaw-8979	542	49	global	global	ADJ
taxlaw-8979	542	50	standard	standard	NOUN
taxlaw-8979	542	51	,	,	PUNCT
taxlaw-8979	542	52	and	and	CCONJ
taxlaw-8979	542	53	this	this	DET
taxlaw-8979	542	54	standard	standard	NOUN
taxlaw-8979	542	55	is	be	AUX
taxlaw-8979	542	56	being	be	AUX
taxlaw-8979	542	57	implemented	implement	VERB
taxlaw-8979	542	58	through	through	ADP
taxlaw-8979	542	59	the	the	DET
taxlaw-8979	542	60	common	common	ADJ
taxlaw-8979	542	61	reporting	reporting	NOUN
taxlaw-8979	542	62	standard	standard	NOUN
taxlaw-8979	542	63	(	(	PUNCT
taxlaw-8979	542	64	crs).141	crs).141	PROPN
taxlaw-8979	542	65	the	the	DET
taxlaw-8979	542	66	crs	crs	PROPN
taxlaw-8979	542	67	mandates	mandate	VERB
taxlaw-8979	542	68	an	an	DET
taxlaw-8979	542	69	“	"	PUNCT
taxlaw-8979	542	70	internationally	internationally	ADV
taxlaw-8979	542	71	agreed	agree	VERB
taxlaw-8979	542	72	standard	standard	NOUN
taxlaw-8979	542	73	”	"	PUNCT
taxlaw-8979	542	74	by	by	ADP
taxlaw-8979	542	75	which	which	PRON
taxlaw-8979	542	76	countries	country	NOUN
taxlaw-8979	542	77	require	require	VERB
taxlaw-8979	542	78	their	their	PRON
taxlaw-8979	542	79	financial	financial	ADJ
taxlaw-8979	542	80	institutions	institution	NOUN
taxlaw-8979	542	81	to	to	PART
taxlaw-8979	542	82	obtain	obtain	VERB
taxlaw-8979	542	83	information	information	NOUN
taxlaw-8979	542	84	on	on	ADP
taxlaw-8979	542	85	accounts	account	NOUN
taxlaw-8979	542	86	held	hold	VERB
taxlaw-8979	542	87	by	by	ADP
taxlaw-8979	542	88	non	non	NOUN
taxlaw-8979	542	89	-	-	NOUN
taxlaw-8979	542	90	residents	resident	NOUN
taxlaw-8979	542	91	and	and	CCONJ
taxlaw-8979	542	92	—	—	PUNCT
taxlaw-8979	542	93	under	under	ADP
taxlaw-8979	542	94	applicable	applicable	ADJ
taxlaw-8979	542	95	tieas	tiea	NOUN
taxlaw-8979	542	96	or	or	CCONJ
taxlaw-8979	542	97	bilateral	bilateral	ADJ
taxlaw-8979	542	98	treaties	treaty	NOUN
taxlaw-8979	542	99	—	—	PUNCT
taxlaw-8979	542	100	to	to	PART
taxlaw-8979	542	101	automatically	automatically	ADV
taxlaw-8979	542	102	report	report	VERB
taxlaw-8979	542	103	that	that	SCONJ
taxlaw-8979	542	104	information	information	NOUN
taxlaw-8979	542	105	to	to	ADP
taxlaw-8979	542	106	the	the	DET
taxlaw-8979	542	107	account	account	NOUN
taxlaw-8979	542	108	holders	holder	NOUN
taxlaw-8979	542	109	’	'	PUNCT
taxlaw-8979	542	110	local	local	ADJ
taxlaw-8979	542	111	authorities.142	authorities.142	NOUN
taxlaw-8979	542	112	in	in	ADP
taxlaw-8979	542	113	turn	turn	NOUN
taxlaw-8979	542	114	,	,	PUNCT
taxlaw-8979	542	115	these	these	DET
taxlaw-8979	542	116	tax	tax	NOUN
taxlaw-8979	542	117	authorities	authority	NOUN
taxlaw-8979	542	118	share	share	VERB
taxlaw-8979	542	119	this	this	DET
taxlaw-8979	542	120	information	information	NOUN
taxlaw-8979	542	121	with	with	ADP
taxlaw-8979	542	122	their	their	PRON
taxlaw-8979	542	123	counterparts	counterpart	NOUN
taxlaw-8979	542	124	based	base	VERB
taxlaw-8979	542	125	in	in	ADP
taxlaw-8979	542	126	countries	country	NOUN
taxlaw-8979	542	127	where	where	SCONJ
taxlaw-8979	542	128	the	the	DET
taxlaw-8979	542	129	investors	investor	NOUN
taxlaw-8979	542	130	reside.143	reside.143	VERB
taxlaw-8979	542	131	armed	arm	VERB
taxlaw-8979	542	132	with	with	ADP
taxlaw-8979	542	133	this	this	DET
taxlaw-8979	542	134	information	information	NOUN
taxlaw-8979	542	135	,	,	PUNCT
taxlaw-8979	542	136	tax	tax	NOUN
taxlaw-8979	542	137	authorities	authority	NOUN
taxlaw-8979	542	138	could	could	AUX
taxlaw-8979	542	139	check	check	VERB
taxlaw-8979	542	140	to	to	PART
taxlaw-8979	542	141	see	see	VERB
taxlaw-8979	542	142	if	if	SCONJ
taxlaw-8979	542	143	their	their	PRON
taxlaw-8979	542	144	resident	resident	ADJ
taxlaw-8979	542	145	taxpayers	taxpayer	NOUN
taxlaw-8979	542	146	had	have	AUX
taxlaw-8979	542	147	disclosed	disclose	VERB
taxlaw-8979	542	148	any	any	DET
taxlaw-8979	542	149	income	income	NOUN
taxlaw-8979	542	150	connected	connect	VERB
taxlaw-8979	542	151	to	to	ADP
taxlaw-8979	542	152	their	their	PRON
taxlaw-8979	542	153	offshore	offshore	ADJ
taxlaw-8979	542	154	holdings.144	holdings.144	ADV
taxlaw-8979	542	155	most	most	ADV
taxlaw-8979	542	156	developed	develop	VERB
taxlaw-8979	542	157	countries	country	NOUN
taxlaw-8979	542	158	participate	participate	VERB
taxlaw-8979	542	159	in	in	ADP
taxlaw-8979	542	160	the	the	DET
taxlaw-8979	542	161	crs	crs	PROPN
taxlaw-8979	542	162	,	,	PUNCT
taxlaw-8979	542	163	with	with	SCONJ
taxlaw-8979	542	164	the	the	DET
taxlaw-8979	542	165	exception	exception	NOUN
taxlaw-8979	542	166	of	of	ADP
taxlaw-8979	542	167	the	the	DET
taxlaw-8979	542	168	united	united	PROPN
taxlaw-8979	542	169	states.145	states.145	PROPN
taxlaw-8979	542	170	a	a	DET
taxlaw-8979	542	171	payee	payee	NOUN
taxlaw-8979	542	172	agent	agent	NOUN
taxlaw-8979	542	173	or	or	CCONJ
taxlaw-8979	542	174	trust	trust	NOUN
taxlaw-8979	542	175	agent	agent	NOUN
taxlaw-8979	542	176	can	can	AUX
taxlaw-8979	542	177	therefore	therefore	ADV
taxlaw-8979	542	178	operate	operate	VERB
taxlaw-8979	542	179	in	in	ADP
taxlaw-8979	542	180	the	the	DET
taxlaw-8979	542	181	united	united	PROPN
taxlaw-8979	542	182	states	states	PROPN
taxlaw-8979	542	183	without	without	ADP
taxlaw-8979	542	184	the	the	DET
taxlaw-8979	542	185	need	need	NOUN
taxlaw-8979	542	186	to	to	PART
taxlaw-8979	542	187	comply	comply	VERB
taxlaw-8979	542	188	with	with	ADP
taxlaw-8979	542	189	the	the	DET
taxlaw-8979	542	190	crs	crs	PROPN
taxlaw-8979	542	191	’s	’s	PART
taxlaw-8979	542	192	mandate	mandate	NOUN
taxlaw-8979	542	193	to	to	PART
taxlaw-8979	542	194	identify	identify	VERB
taxlaw-8979	542	195	beneficial	beneficial	ADJ
taxlaw-8979	542	196	owners	owner	NOUN
taxlaw-8979	542	197	of	of	ADP
taxlaw-8979	542	198	criminal	criminal	ADJ
taxlaw-8979	542	199	assets	asset	NOUN
taxlaw-8979	542	200	that	that	PRON
taxlaw-8979	542	201	may	may	AUX
taxlaw-8979	542	202	be	be	AUX
taxlaw-8979	542	203	derived	derive	VERB
taxlaw-8979	542	204	via	via	ADP
taxlaw-8979	542	205	money	money	NOUN
taxlaw-8979	542	206	laundering	laundering	NOUN
taxlaw-8979	542	207	.	.	PUNCT
taxlaw-8979	543	1	this	this	PRON
taxlaw-8979	543	2	is	be	AUX
taxlaw-8979	543	3	one	one	NUM
taxlaw-8979	543	4	of	of	ADP
taxlaw-8979	543	5	the	the	DET
taxlaw-8979	543	6	loopholes	loophole	NOUN
taxlaw-8979	543	7	that	that	PRON
taxlaw-8979	543	8	undermines	undermine	VERB
taxlaw-8979	543	9	the	the	DET
taxlaw-8979	543	10	crs.146	crs.146	PROPN
taxlaw-8979	543	11	140	140	NUM
taxlaw-8979	543	12	see	see	VERB
taxlaw-8979	543	13	foreign	foreign	ADJ
taxlaw-8979	543	14	account	account	NOUN
taxlaw-8979	543	15	tax	tax	NOUN
taxlaw-8979	543	16	compliance	compliance	NOUN
taxlaw-8979	543	17	act	act	NOUN
taxlaw-8979	543	18	of	of	ADP
taxlaw-8979	543	19	2009	2009	NUM
taxlaw-8979	543	20	(	(	PUNCT
taxlaw-8979	543	21	facta	facta	PROPN
taxlaw-8979	543	22	)	)	PUNCT
taxlaw-8979	543	23	,	,	PUNCT
taxlaw-8979	543	24	h.r	h.r	PROPN
taxlaw-8979	543	25	.	.	PROPN
taxlaw-8979	543	26	3933	3933	NUM
taxlaw-8979	543	27	,	,	PUNCT
taxlaw-8979	543	28	111th	111th	ADJ
taxlaw-8979	543	29	cong	cong	NOUN
taxlaw-8979	543	30	.	.	PUNCT
taxlaw-8979	544	1	(	(	PUNCT
taxlaw-8979	544	2	1st	1st	ADJ
taxlaw-8979	544	3	sess	sess	NOUN
taxlaw-8979	544	4	.	.	PUNCT
taxlaw-8979	545	1	2009	2009	NUM
taxlaw-8979	545	2	)	)	PUNCT
taxlaw-8979	545	3	.	.	PUNCT
taxlaw-8979	546	1	fatca	fatca	PROPN
taxlaw-8979	546	2	initially	initially	ADV
taxlaw-8979	546	3	failed	fail	VERB
taxlaw-8979	546	4	to	to	PART
taxlaw-8979	546	5	be	be	AUX
taxlaw-8979	546	6	enacted	enact	VERB
taxlaw-8979	546	7	.	.	PUNCT
taxlaw-8979	547	1	the	the	DET
taxlaw-8979	547	2	legislation	legislation	NOUN
taxlaw-8979	547	3	was	be	AUX
taxlaw-8979	547	4	subsequently	subsequently	ADV
taxlaw-8979	547	5	passed	pass	VERB
taxlaw-8979	547	6	within	within	ADP
taxlaw-8979	547	7	a	a	DET
taxlaw-8979	547	8	large	large	ADJ
taxlaw-8979	547	9	omnibus	omnibus	ADJ
taxlaw-8979	547	10	legislative	legislative	ADJ
taxlaw-8979	547	11	package	package	NOUN
taxlaw-8979	547	12	that	that	PRON
taxlaw-8979	547	13	was	be	AUX
taxlaw-8979	547	14	mainly	mainly	ADV
taxlaw-8979	547	15	directed	direct	VERB
taxlaw-8979	547	16	at	at	ADP
taxlaw-8979	547	17	job	job	NOUN
taxlaw-8979	547	18	creation	creation	NOUN
taxlaw-8979	547	19	.	.	PUNCT
taxlaw-8979	548	1	see	see	VERB
taxlaw-8979	548	2	hiring	hire	VERB
taxlaw-8979	548	3	incentives	incentive	NOUN
taxlaw-8979	548	4	to	to	PART
taxlaw-8979	548	5	restore	restore	VERB
taxlaw-8979	548	6	employment	employment	NOUN
taxlaw-8979	548	7	act	act	PROPN
taxlaw-8979	548	8	,	,	PUNCT
taxlaw-8979	548	9	h.r	h.r	PROPN
taxlaw-8979	548	10	.	.	PROPN
taxlaw-8979	548	11	2847	2847	NUM
taxlaw-8979	548	12	,	,	PUNCT
taxlaw-8979	548	13	111th	111th	ADJ
taxlaw-8979	548	14	cong	cong	NOUN
taxlaw-8979	548	15	.	.	PUNCT
taxlaw-8979	549	1	§	§	PROPN
taxlaw-8979	549	2	501	501	NUM
taxlaw-8979	549	3	(	(	PUNCT
taxlaw-8979	549	4	2d	2d	NUM
taxlaw-8979	549	5	sess	sess	NOUN
taxlaw-8979	549	6	.	.	PUNCT
taxlaw-8979	550	1	2010	2010	NUM
taxlaw-8979	550	2	)	)	PUNCT
taxlaw-8979	550	3	.	.	PUNCT
taxlaw-8979	551	1	the	the	DET
taxlaw-8979	551	2	provisions	provision	NOUN
taxlaw-8979	551	3	to	to	PART
taxlaw-8979	551	4	implement	implement	VERB
taxlaw-8979	551	5	fatca	fatca	NOUN
taxlaw-8979	551	6	are	be	AUX
taxlaw-8979	551	7	now	now	ADV
taxlaw-8979	551	8	contained	contain	VERB
taxlaw-8979	551	9	in	in	ADP
taxlaw-8979	551	10	sections	section	NOUN
taxlaw-8979	551	11	1471	1471	NUM
taxlaw-8979	551	12	to	to	ADP
taxlaw-8979	551	13	1474	1474	NUM
taxlaw-8979	551	14	of	of	ADP
taxlaw-8979	551	15	the	the	DET
taxlaw-8979	551	16	internal	internal	ADJ
taxlaw-8979	551	17	revenue	revenue	NOUN
taxlaw-8979	551	18	code	code	NOUN
taxlaw-8979	551	19	.	.	PUNCT
taxlaw-8979	552	1	141	141	NUM
taxlaw-8979	552	2	the	the	DET
taxlaw-8979	552	3	main	main	ADJ
taxlaw-8979	552	4	current	current	ADJ
taxlaw-8979	552	5	focus	focus	NOUN
taxlaw-8979	552	6	of	of	ADP
taxlaw-8979	552	7	the	the	DET
taxlaw-8979	552	8	oecd	oecd	PROPN
taxlaw-8979	552	9	is	be	AUX
taxlaw-8979	552	10	a	a	DET
taxlaw-8979	552	11	common	common	ADJ
taxlaw-8979	552	12	standard	standard	NOUN
taxlaw-8979	552	13	for	for	ADP
taxlaw-8979	552	14	participating	participate	VERB
taxlaw-8979	552	15	governments	government	NOUN
taxlaw-8979	552	16	to	to	PART
taxlaw-8979	552	17	exchange	exchange	VERB
taxlaw-8979	552	18	cross	cross	ADJ
taxlaw-8979	552	19	-	-	ADJ
taxlaw-8979	552	20	border	border	ADJ
taxlaw-8979	552	21	tax	tax	NOUN
taxlaw-8979	552	22	information	information	NOUN
taxlaw-8979	552	23	to	to	PART
taxlaw-8979	552	24	identify	identify	VERB
taxlaw-8979	552	25	whether	whether	SCONJ
taxlaw-8979	552	26	resident	resident	ADJ
taxlaw-8979	552	27	taxpayers	taxpayer	NOUN
taxlaw-8979	552	28	are	be	AUX
taxlaw-8979	552	29	not	not	PART
taxlaw-8979	552	30	disclosing	disclose	VERB
taxlaw-8979	552	31	offshore	offshore	ADJ
taxlaw-8979	552	32	accounts	account	NOUN
taxlaw-8979	552	33	to	to	ADP
taxlaw-8979	552	34	their	their	PRON
taxlaw-8979	552	35	domestic	domestic	ADJ
taxlaw-8979	552	36	tax	tax	NOUN
taxlaw-8979	552	37	authorities	authority	NOUN
taxlaw-8979	552	38	.	.	PUNCT
taxlaw-8979	553	1	see	see	VERB
taxlaw-8979	553	2	oecd	oecd	PROPN
taxlaw-8979	553	3	,	,	PUNCT
taxlaw-8979	553	4	standard	standard	NOUN
taxlaw-8979	553	5	for	for	ADP
taxlaw-8979	553	6	automatic	automatic	ADJ
taxlaw-8979	553	7	exchange	exchange	NOUN
taxlaw-8979	553	8	of	of	ADP
taxlaw-8979	553	9	financial	financial	ADJ
taxlaw-8979	553	10	information	information	NOUN
taxlaw-8979	553	11	in	in	ADP
taxlaw-8979	553	12	tax	tax	NOUN
taxlaw-8979	553	13	matters	matter	NOUN
taxlaw-8979	553	14	(	(	PUNCT
taxlaw-8979	553	15	2014	2014	NUM
taxlaw-8979	553	16	)	)	PUNCT
taxlaw-8979	553	17	,	,	PUNCT
taxlaw-8979	553	18	http://dx.doi.org/10.1787/9789264216525-en	http://dx.doi.org/10.1787/9789264216525-en	PROPN
taxlaw-8979	554	1	[	[	X
taxlaw-8979	554	2	https://perma.cc/99hm-t8mk	https://perma.cc/99hm-t8mk	X
taxlaw-8979	554	3	]	]	X
taxlaw-8979	554	4	[	[	X
taxlaw-8979	554	5	hereinafter	hereinafter	NOUN
taxlaw-8979	554	6	oecd	oecd	PROPN
taxlaw-8979	554	7	,	,	PUNCT
taxlaw-8979	554	8	standard	standard	NOUN
taxlaw-8979	554	9	for	for	ADP
taxlaw-8979	554	10	automatic	automatic	ADJ
taxlaw-8979	554	11	exchange	exchange	NOUN
taxlaw-8979	554	12	]	]	PUNCT
taxlaw-8979	554	13	.	.	PUNCT
taxlaw-8979	555	1	142	142	NUM
taxlaw-8979	556	1	i	i	PRON
taxlaw-8979	556	2	d.	d.	PROPN
taxlaw-8979	556	3	143	143	NUM
taxlaw-8979	556	4	the	the	DET
taxlaw-8979	556	5	proposal	proposal	NOUN
taxlaw-8979	556	6	had	have	VERB
taxlaw-8979	556	7	to	to	PART
taxlaw-8979	556	8	overcome	overcome	VERB
taxlaw-8979	556	9	significant	significant	ADJ
taxlaw-8979	556	10	concerns	concern	NOUN
taxlaw-8979	556	11	about	about	ADP
taxlaw-8979	556	12	taxpayer	taxpayer	NOUN
taxlaw-8979	556	13	privacy	privacy	NOUN
taxlaw-8979	556	14	.	.	PUNCT
taxlaw-8979	557	1	see	see	VERB
taxlaw-8979	557	2	,	,	PUNCT
taxlaw-8979	557	3	e.g.	e.g.	ADV
taxlaw-8979	557	4	,	,	PUNCT
taxlaw-8979	557	5	cynthia	cynthia	PROPN
taxlaw-8979	557	6	blum	blum	PROPN
taxlaw-8979	557	7	,	,	PUNCT
taxlaw-8979	557	8	sharing	share	VERB
taxlaw-8979	557	9	bank	bank	NOUN
taxlaw-8979	557	10	deposit	deposit	NOUN
taxlaw-8979	557	11	information	information	NOUN
taxlaw-8979	557	12	with	with	ADP
taxlaw-8979	557	13	other	other	ADJ
taxlaw-8979	557	14	countries	country	NOUN
taxlaw-8979	557	15	:	:	PUNCT
taxlaw-8979	557	16	should	should	AUX
taxlaw-8979	557	17	tax	tax	VERB
taxlaw-8979	557	18	compliance	compliance	NOUN
taxlaw-8979	557	19	or	or	CCONJ
taxlaw-8979	557	20	privacy	privacy	NOUN
taxlaw-8979	557	21	claims	claim	NOUN
taxlaw-8979	557	22	prevail	prevail	VERB
taxlaw-8979	557	23	?	?	PUNCT
taxlaw-8979	557	24	,	,	PUNCT
taxlaw-8979	557	25	6	6	NUM
taxlaw-8979	557	26	fla	fla	NOUN
taxlaw-8979	557	27	.	.	PUNCT
taxlaw-8979	558	1	tax	tax	PROPN
taxlaw-8979	558	2	rev	rev	PROPN
taxlaw-8979	558	3	.	.	PROPN
taxlaw-8979	559	1	579	579	NUM
taxlaw-8979	559	2	(	(	PUNCT
taxlaw-8979	559	3	2004	2004	NUM
taxlaw-8979	559	4	)	)	PUNCT
taxlaw-8979	559	5	.	.	PUNCT
taxlaw-8979	560	1	144	144	NUM
taxlaw-8979	560	2	these	these	DET
taxlaw-8979	560	3	exchanges	exchange	NOUN
taxlaw-8979	560	4	are	be	AUX
taxlaw-8979	560	5	governed	govern	VERB
taxlaw-8979	560	6	by	by	ADP
taxlaw-8979	560	7	the	the	DET
taxlaw-8979	560	8	provisions	provision	NOUN
taxlaw-8979	560	9	,	,	PUNCT
taxlaw-8979	560	10	including	include	VERB
taxlaw-8979	560	11	taxpayer	taxpayer	NOUN
taxlaw-8979	560	12	privacy	privacy	NOUN
taxlaw-8979	560	13	protections	protection	NOUN
taxlaw-8979	560	14	,	,	PUNCT
taxlaw-8979	560	15	within	within	ADP
taxlaw-8979	560	16	the	the	DET
taxlaw-8979	560	17	crs	crs	PROPN
taxlaw-8979	560	18	multilateral	multilateral	PROPN
taxlaw-8979	560	19	competent	competent	ADJ
taxlaw-8979	560	20	authority	authority	NOUN
taxlaw-8979	560	21	agreement	agreement	NOUN
taxlaw-8979	560	22	,	,	PUNCT
taxlaw-8979	560	23	the	the	DET
taxlaw-8979	560	24	oecd	oecd	PROPN
taxlaw-8979	560	25	multilateral	multilateral	ADJ
taxlaw-8979	560	26	convention	convention	NOUN
taxlaw-8979	560	27	on	on	ADP
taxlaw-8979	560	28	mutual	mutual	ADJ
taxlaw-8979	560	29	administrative	administrative	ADJ
taxlaw-8979	560	30	assistance	assistance	NOUN
taxlaw-8979	560	31	in	in	ADP
taxlaw-8979	560	32	tax	tax	NOUN
taxlaw-8979	560	33	matters	matter	NOUN
taxlaw-8979	560	34	,	,	PUNCT
taxlaw-8979	560	35	and	and	CCONJ
taxlaw-8979	560	36	the	the	DET
taxlaw-8979	560	37	relevant	relevant	ADJ
taxlaw-8979	560	38	tiea	tiea	NOUN
taxlaw-8979	560	39	or	or	CCONJ
taxlaw-8979	560	40	bilateral	bilateral	ADJ
taxlaw-8979	560	41	tax	tax	NOUN
taxlaw-8979	560	42	treaty	treaty	NOUN
taxlaw-8979	560	43	(	(	PUNCT
taxlaw-8979	560	44	that	that	PRON
taxlaw-8979	560	45	typically	typically	ADV
taxlaw-8979	560	46	includes	include	VERB
taxlaw-8979	560	47	an	an	DET
taxlaw-8979	560	48	exchange	exchange	NOUN
taxlaw-8979	560	49	of	of	ADP
taxlaw-8979	560	50	information	information	NOUN
taxlaw-8979	560	51	provision	provision	NOUN
taxlaw-8979	560	52	based	base	VERB
taxlaw-8979	560	53	on	on	ADP
taxlaw-8979	560	54	article	article	NOUN
taxlaw-8979	560	55	26	26	NUM
taxlaw-8979	560	56	of	of	ADP
taxlaw-8979	560	57	the	the	DET
taxlaw-8979	560	58	oecd	oecd	PROPN
taxlaw-8979	560	59	model	model	PROPN
taxlaw-8979	560	60	tax	tax	PROPN
taxlaw-8979	560	61	treaty	treaty	PROPN
taxlaw-8979	560	62	)	)	PUNCT
taxlaw-8979	560	63	.	.	PUNCT
taxlaw-8979	561	1	despite	despite	SCONJ
taxlaw-8979	561	2	these	these	DET
taxlaw-8979	561	3	measures	measure	NOUN
taxlaw-8979	561	4	,	,	PUNCT
taxlaw-8979	561	5	the	the	DET
taxlaw-8979	561	6	increase	increase	NOUN
taxlaw-8979	561	7	in	in	ADP
taxlaw-8979	561	8	the	the	DET
taxlaw-8979	561	9	collection	collection	NOUN
taxlaw-8979	561	10	and	and	CCONJ
taxlaw-8979	561	11	cross	cross	ADJ
taxlaw-8979	561	12	-	-	ADJ
taxlaw-8979	561	13	border	border	ADJ
taxlaw-8979	561	14	sharing	sharing	NOUN
taxlaw-8979	561	15	of	of	ADP
taxlaw-8979	561	16	taxpayers	taxpayer	NOUN
taxlaw-8979	561	17	’	'	PUNCT
taxlaw-8979	561	18	big	big	ADJ
taxlaw-8979	561	19	data	datum	NOUN
taxlaw-8979	561	20	raises	raise	VERB
taxlaw-8979	561	21	concerns	concern	NOUN
taxlaw-8979	561	22	,	,	PUNCT
taxlaw-8979	561	23	including	include	VERB
taxlaw-8979	561	24	concerns	concern	NOUN
taxlaw-8979	561	25	that	that	PRON
taxlaw-8979	561	26	transferred	transfer	VERB
taxlaw-8979	561	27	information	information	NOUN
taxlaw-8979	561	28	(	(	PUNCT
taxlaw-8979	561	29	1	1	X
taxlaw-8979	561	30	)	)	PUNCT
taxlaw-8979	561	31	will	will	AUX
taxlaw-8979	561	32	not	not	PART
taxlaw-8979	561	33	be	be	AUX
taxlaw-8979	561	34	protected	protect	VERB
taxlaw-8979	561	35	to	to	ADP
taxlaw-8979	561	36	the	the	DET
taxlaw-8979	561	37	extent	extent	NOUN
taxlaw-8979	561	38	provided	provide	VERB
taxlaw-8979	561	39	by	by	ADP
taxlaw-8979	561	40	the	the	DET
taxlaw-8979	561	41	law	law	NOUN
taxlaw-8979	561	42	of	of	ADP
taxlaw-8979	561	43	the	the	DET
taxlaw-8979	561	44	transferring	transferring	NOUN
taxlaw-8979	561	45	country	country	NOUN
taxlaw-8979	561	46	;	;	PUNCT
taxlaw-8979	561	47	(	(	PUNCT
taxlaw-8979	561	48	2	2	X
taxlaw-8979	561	49	)	)	PUNCT
taxlaw-8979	561	50	may	may	AUX
taxlaw-8979	561	51	be	be	AUX
taxlaw-8979	561	52	misused	misuse	VERB
taxlaw-8979	561	53	for	for	ADP
taxlaw-8979	561	54	political	political	ADJ
taxlaw-8979	561	55	purposes	purpose	NOUN
taxlaw-8979	561	56	,	,	PUNCT
taxlaw-8979	561	57	such	such	ADJ
taxlaw-8979	561	58	as	as	ADP
taxlaw-8979	561	59	helping	help	VERB
taxlaw-8979	561	60	domestic	domestic	ADJ
taxlaw-8979	561	61	companies	company	NOUN
taxlaw-8979	561	62	compete	compete	VERB
taxlaw-8979	561	63	against	against	ADP
taxlaw-8979	561	64	foreign	foreign	ADJ
taxlaw-8979	561	65	competitors	competitor	NOUN
taxlaw-8979	561	66	;	;	PUNCT
taxlaw-8979	561	67	(	(	PUNCT
taxlaw-8979	561	68	3	3	X
taxlaw-8979	561	69	)	)	PUNCT
taxlaw-8979	561	70	may	may	AUX
taxlaw-8979	561	71	be	be	AUX
taxlaw-8979	561	72	misused	misuse	VERB
taxlaw-8979	561	73	to	to	ADP
taxlaw-8979	561	74	sanction	sanction	NOUN
taxlaw-8979	561	75	taxpayers	taxpayer	NOUN
taxlaw-8979	561	76	for	for	ADP
taxlaw-8979	561	77	political	political	ADJ
taxlaw-8979	561	78	reasons	reason	NOUN
taxlaw-8979	561	79	,	,	PUNCT
taxlaw-8979	561	80	which	which	PRON
taxlaw-8979	561	81	could	could	AUX
taxlaw-8979	561	82	lead	lead	VERB
taxlaw-8979	561	83	to	to	ADP
taxlaw-8979	561	84	human	human	ADJ
taxlaw-8979	561	85	rights	right	NOUN
taxlaw-8979	561	86	violations	violation	NOUN
taxlaw-8979	561	87	;	;	PUNCT
taxlaw-8979	561	88	(	(	PUNCT
taxlaw-8979	561	89	4	4	X
taxlaw-8979	561	90	)	)	PUNCT
taxlaw-8979	561	91	may	may	AUX
taxlaw-8979	561	92	be	be	AUX
taxlaw-8979	561	93	illegally	illegally	ADV
taxlaw-8979	561	94	accessed	access	VERB
taxlaw-8979	561	95	or	or	CCONJ
taxlaw-8979	561	96	altered	alter	VERB
taxlaw-8979	561	97	by	by	ADP
taxlaw-8979	561	98	third	third	ADJ
taxlaw-8979	561	99	parties	party	NOUN
taxlaw-8979	561	100	;	;	PUNCT
taxlaw-8979	561	101	and	and	CCONJ
taxlaw-8979	561	102	(	(	PUNCT
taxlaw-8979	561	103	5	5	X
taxlaw-8979	561	104	)	)	PUNCT
taxlaw-8979	561	105	may	may	AUX
taxlaw-8979	561	106	be	be	AUX
taxlaw-8979	561	107	inaccurate	inaccurate	ADJ
taxlaw-8979	561	108	,	,	PUNCT
taxlaw-8979	561	109	which	which	PRON
taxlaw-8979	561	110	could	could	AUX
taxlaw-8979	561	111	lead	lead	VERB
taxlaw-8979	561	112	to	to	ADP
taxlaw-8979	561	113	foreign	foreign	ADJ
taxlaw-8979	561	114	investigations	investigation	NOUN
taxlaw-8979	561	115	that	that	PRON
taxlaw-8979	561	116	target	target	VERB
taxlaw-8979	561	117	innocent	innocent	ADJ
taxlaw-8979	561	118	taxpayers	taxpayer	NOUN
taxlaw-8979	561	119	.	.	PUNCT
taxlaw-8979	562	1	for	for	ADP
taxlaw-8979	562	2	discussion	discussion	NOUN
taxlaw-8979	562	3	,	,	PUNCT
taxlaw-8979	562	4	see	see	VERB
taxlaw-8979	562	5	arthur	arthur	PROPN
taxlaw-8979	562	6	j.	j.	PROPN
taxlaw-8979	562	7	cockfield	cockfield	PROPN
taxlaw-8979	562	8	,	,	PUNCT
taxlaw-8979	562	9	cross	cross	ADJ
taxlaw-8979	562	10	-	-	ADJ
taxlaw-8979	562	11	border	border	ADJ
taxlaw-8979	562	12	big	big	ADJ
taxlaw-8979	562	13	data	datum	NOUN
taxlaw-8979	562	14	flows	flow	NOUN
taxlaw-8979	562	15	and	and	CCONJ
taxlaw-8979	562	16	taxpayer	taxpayer	NOUN
taxlaw-8979	562	17	privacy	privacy	NOUN
taxlaw-8979	562	18	,	,	PUNCT
taxlaw-8979	562	19	in	in	ADP
taxlaw-8979	562	20	ethics	ethic	NOUN
taxlaw-8979	562	21	&	&	CCONJ
taxlaw-8979	562	22	tax’n	tax’n	NUM
taxlaw-8979	562	23	379	379	NUM
taxlaw-8979	562	24	(	(	PUNCT
taxlaw-8979	562	25	robert	robert	PROPN
taxlaw-8979	562	26	f.	f.	PROPN
taxlaw-8979	562	27	van	van	PROPN
taxlaw-8979	562	28	brederode	brederode	PROPN
taxlaw-8979	562	29	,	,	PUNCT
taxlaw-8979	562	30	ed	ed	NOUN
taxlaw-8979	562	31	.	.	PROPN
taxlaw-8979	562	32	,	,	PUNCT
taxlaw-8979	562	33	2020	2020	NUM
taxlaw-8979	562	34	)	)	PUNCT
taxlaw-8979	562	35	.	.	PUNCT
taxlaw-8979	563	1	145	145	NUM
taxlaw-8979	563	2	see	see	VERB
taxlaw-8979	563	3	oecd	oecd	PROPN
taxlaw-8979	563	4	,	,	PUNCT
taxlaw-8979	563	5	signatories	signatory	NOUN
taxlaw-8979	563	6	of	of	ADP
taxlaw-8979	563	7	the	the	DET
taxlaw-8979	563	8	multilateral	multilateral	ADJ
taxlaw-8979	563	9	competent	competent	ADJ
taxlaw-8979	563	10	authority	authority	NOUN
taxlaw-8979	563	11	agreement	agreement	NOUN
taxlaw-8979	563	12	on	on	ADP
taxlaw-8979	563	13	automatic	automatic	ADJ
taxlaw-8979	563	14	exchange	exchange	NOUN
taxlaw-8979	563	15	of	of	ADP
taxlaw-8979	563	16	financial	financial	ADJ
taxlaw-8979	563	17	account	account	NOUN
taxlaw-8979	563	18	information	information	NOUN
taxlaw-8979	563	19	and	and	CCONJ
taxlaw-8979	563	20	intended	intend	VERB
taxlaw-8979	563	21	first	first	ADJ
taxlaw-8979	563	22	information	information	NOUN
taxlaw-8979	563	23	exchange	exchange	NOUN
taxlaw-8979	563	24	date	date	NOUN
taxlaw-8979	563	25	(	(	PUNCT
taxlaw-8979	563	26	aug	aug	PROPN
taxlaw-8979	563	27	.	.	PROPN
taxlaw-8979	563	28	12	12	NUM
taxlaw-8979	563	29	,	,	PUNCT
taxlaw-8979	563	30	2021	2021	NUM
taxlaw-8979	563	31	)	)	PUNCT
taxlaw-8979	563	32	(	(	PUNCT
taxlaw-8979	563	33	noting	note	VERB
taxlaw-8979	563	34	that	that	SCONJ
taxlaw-8979	563	35	112	112	NUM
taxlaw-8979	563	36	countries	country	NOUN
taxlaw-8979	563	37	,	,	PUNCT
taxlaw-8979	563	38	with	with	ADP
taxlaw-8979	563	39	the	the	DET
taxlaw-8979	563	40	exception	exception	NOUN
taxlaw-8979	563	41	of	of	ADP
taxlaw-8979	563	42	the	the	DET
taxlaw-8979	563	43	united	united	PROPN
taxlaw-8979	563	44	states	states	PROPN
taxlaw-8979	563	45	,	,	PUNCT
taxlaw-8979	563	46	have	have	AUX
taxlaw-8979	563	47	agreed	agree	VERB
taxlaw-8979	563	48	to	to	PART
taxlaw-8979	563	49	implement	implement	VERB
taxlaw-8979	563	50	the	the	DET
taxlaw-8979	563	51	crs	crs	PROPN
taxlaw-8979	563	52	)	)	PUNCT
taxlaw-8979	563	53	.	.	PUNCT
taxlaw-8979	564	1	146	146	NUM
taxlaw-8979	564	2	another	another	DET
taxlaw-8979	564	3	apparent	apparent	ADJ
taxlaw-8979	564	4	loophole	loophole	NOUN
taxlaw-8979	564	5	involves	involve	VERB
taxlaw-8979	564	6	setting	set	VERB
taxlaw-8979	564	7	up	up	ADP
taxlaw-8979	564	8	structures	structure	NOUN
taxlaw-8979	564	9	so	so	SCONJ
taxlaw-8979	564	10	that	that	SCONJ
taxlaw-8979	564	11	non	non	NOUN
taxlaw-8979	564	12	-	-	NOUN
taxlaw-8979	564	13	residents	resident	NOUN
taxlaw-8979	564	14	can	can	AUX
taxlaw-8979	564	15	use	use	VERB
taxlaw-8979	564	16	foreign	foreign	ADJ
taxlaw-8979	564	17	trusts	trust	NOUN
taxlaw-8979	564	18	as	as	ADV
taxlaw-8979	564	19	long	long	ADV
taxlaw-8979	564	20	as	as	SCONJ
taxlaw-8979	564	21	these	these	DET
taxlaw-8979	564	22	trusts	trust	NOUN
taxlaw-8979	564	23	hold	hold	VERB
taxlaw-8979	564	24	assets	asset	NOUN
taxlaw-8979	564	25	outside	outside	ADP
taxlaw-8979	564	26	of	of	ADP
taxlaw-8979	564	27	the	the	DET
taxlaw-8979	564	28	country	country	NOUN
taxlaw-8979	564	29	where	where	SCONJ
taxlaw-8979	564	30	the	the	DET
taxlaw-8979	564	31	trust	trust	NOUN
taxlaw-8979	564	32	is	be	AUX
taxlaw-8979	564	33	formed	form	VERB
taxlaw-8979	564	34	;	;	PUNCT
taxlaw-8979	564	35	domestic	domestic	ADJ
taxlaw-8979	564	36	legal	legal	ADJ
taxlaw-8979	564	37	implementation	implementation	NOUN
taxlaw-8979	564	38	of	of	ADP
taxlaw-8979	564	39	crs	crs	PROPN
taxlaw-8979	564	40	normally	normally	ADV
taxlaw-8979	564	41	does	do	AUX
taxlaw-8979	564	42	not	not	PART
taxlaw-8979	564	43	require	require	VERB
taxlaw-8979	564	44	beneficial	beneficial	ADJ
taxlaw-8979	564	45	owner	owner	NOUN
taxlaw-8979	564	46	disclosure	disclosure	NOUN
taxlaw-8979	564	47	in	in	ADP
taxlaw-8979	564	48	this	this	DET
taxlaw-8979	564	49	circumstance	circumstance	NOUN
taxlaw-8979	564	50	.	.	PUNCT
taxlaw-8979	565	1	see	see	VERB
taxlaw-8979	565	2	andres	andres	PROPN
taxlaw-8979	565	3	knobel	knobel	PROPN
taxlaw-8979	565	4	,	,	PUNCT
taxlaw-8979	565	5	trusts	trust	VERB
taxlaw-8979	565	6	:	:	PUNCT
taxlaw-8979	565	7	weapons	weapon	NOUN
taxlaw-8979	565	8	of	of	ADP
taxlaw-8979	565	9	mass	mass	ADJ
taxlaw-8979	565	10	injustice	injustice	NOUN
taxlaw-8979	565	11	?	?	PUNCT
taxlaw-8979	566	1	(	(	PUNCT
taxlaw-8979	566	2	2017	2017	NUM
taxlaw-8979	566	3	)	)	PUNCT
taxlaw-8979	567	1	;	;	PUNCT
taxlaw-8979	567	2	see	see	VERB
taxlaw-8979	567	3	also	also	ADV
taxlaw-8979	567	4	chris	chris	PROPN
taxlaw-8979	567	5	jones	jones	PROPN
taxlaw-8979	567	6	,	,	PUNCT
taxlaw-8979	567	7	tax	tax	NOUN
taxlaw-8979	567	8	haven	haven	NOUN
taxlaw-8979	567	9	networks	network	NOUN
taxlaw-8979	567	10	and	and	CCONJ
taxlaw-8979	567	11	the	the	DET
taxlaw-8979	567	12	role	role	NOUN
taxlaw-8979	567	13	of	of	ADP
taxlaw-8979	567	14	the	the	DET
taxlaw-8979	567	15	big	big	ADJ
taxlaw-8979	567	16	4	4	NUM
taxlaw-8979	567	17	accountancy	accountancy	NOUN
taxlaw-8979	567	18	firms	firm	NOUN
taxlaw-8979	567	19	,	,	PUNCT
taxlaw-8979	567	20	53	53	NUM
taxlaw-8979	567	21	j.	j.	PROPN
taxlaw-8979	567	22	world	world	PROPN
taxlaw-8979	567	23	bus	bus	NOUN
taxlaw-8979	567	24	.	.	PUNCT
taxlaw-8979	568	1	177	177	NUM
taxlaw-8979	568	2	(	(	PUNCT
taxlaw-8979	568	3	2018	2018	NUM
taxlaw-8979	568	4	)	)	PUNCT
taxlaw-8979	568	5	(	(	PUNCT
taxlaw-8979	568	6	describing	describe	VERB
taxlaw-8979	568	7	how	how	SCONJ
taxlaw-8979	568	8	tax	tax	NOUN
taxlaw-8979	568	9	havens	haven	NOUN
taxlaw-8979	568	10	develop	develop	VERB
taxlaw-8979	568	11	illegitimate	illegitimate	ADJ
taxlaw-8979	568	12	forms	form	NOUN
taxlaw-8979	568	13	of	of	ADP
taxlaw-8979	568	14	trust	trust	NOUN
taxlaw-8979	568	15	laws	law	NOUN
taxlaw-8979	568	16	to	to	PART
taxlaw-8979	568	17	attract	attract	VERB
taxlaw-8979	568	18	investment	investment	NOUN
taxlaw-8979	568	19	and	and	CCONJ
taxlaw-8979	568	20	system	system	NOUN
taxlaw-8979	568	21	benefits	benefit	NOUN
taxlaw-8979	568	22	only	only	ADV
taxlaw-8979	568	23	those	those	PRON
taxlaw-8979	568	24	who	who	PRON
taxlaw-8979	568	25	can	can	AUX
taxlaw-8979	568	26	afford	afford	VERB
taxlaw-8979	568	27	tax	tax	NOUN
taxlaw-8979	568	28	planning	planning	NOUN
taxlaw-8979	568	29	)	)	PUNCT
taxlaw-8979	568	30	.	.	PUNCT
taxlaw-8979	569	1	https://www.sciencedirect.com/science/article/pii/s1090951617303553	https://www.sciencedirect.com/science/article/pii/s1090951617303553	NOUN
taxlaw-8979	569	2	2021	2021	NUM
taxlaw-8979	569	3	]	]	PUNCT
taxlaw-8979	569	4	secrets	secret	NOUN
taxlaw-8979	569	5	of	of	ADP
taxlaw-8979	569	6	the	the	DET
taxlaw-8979	569	7	panama	panama	PROPN
taxlaw-8979	569	8	papers	paper	NOUN
taxlaw-8979	569	9	69	69	NUM
taxlaw-8979	569	10	despite	despite	SCONJ
taxlaw-8979	569	11	this	this	DET
taxlaw-8979	569	12	obvious	obvious	ADJ
taxlaw-8979	569	13	problem	problem	NOUN
taxlaw-8979	569	14	,	,	PUNCT
taxlaw-8979	569	15	there	there	PRON
taxlaw-8979	569	16	is	be	VERB
taxlaw-8979	569	17	evidence	evidence	NOUN
taxlaw-8979	569	18	that	that	SCONJ
taxlaw-8979	569	19	these	these	DET
taxlaw-8979	569	20	global	global	ADJ
taxlaw-8979	569	21	transparency	transparency	NOUN
taxlaw-8979	569	22	initiatives	initiative	NOUN
taxlaw-8979	569	23	directed	direct	VERB
taxlaw-8979	569	24	at	at	ADP
taxlaw-8979	569	25	tax	tax	NOUN
taxlaw-8979	569	26	havens	haven	NOUN
taxlaw-8979	569	27	have	have	AUX
taxlaw-8979	569	28	reduced	reduce	VERB
taxlaw-8979	569	29	investment	investment	NOUN
taxlaw-8979	569	30	flows	flow	NOUN
taxlaw-8979	569	31	to	to	ADP
taxlaw-8979	569	32	some	some	DET
taxlaw-8979	569	33	parts	part	NOUN
taxlaw-8979	569	34	of	of	ADP
taxlaw-8979	569	35	the	the	DET
taxlaw-8979	569	36	offshore	offshore	ADJ
taxlaw-8979	569	37	world.147	world.147	NOUN
taxlaw-8979	569	38	on	on	ADP
taxlaw-8979	569	39	the	the	DET
taxlaw-8979	569	40	other	other	ADJ
taxlaw-8979	569	41	hand	hand	NOUN
taxlaw-8979	569	42	,	,	PUNCT
taxlaw-8979	569	43	investors	investor	NOUN
taxlaw-8979	569	44	may	may	AUX
taxlaw-8979	569	45	simply	simply	ADV
taxlaw-8979	569	46	be	be	AUX
taxlaw-8979	569	47	shifting	shift	VERB
taxlaw-8979	569	48	their	their	PRON
taxlaw-8979	569	49	monies	monie	NOUN
taxlaw-8979	569	50	to	to	PART
taxlaw-8979	569	51	tax	tax	VERB
taxlaw-8979	569	52	havens	haven	NOUN
taxlaw-8979	569	53	that	that	PRON
taxlaw-8979	569	54	are	be	AUX
taxlaw-8979	569	55	not	not	PART
taxlaw-8979	569	56	cooperating	cooperate	VERB
taxlaw-8979	569	57	with	with	ADP
taxlaw-8979	569	58	the	the	DET
taxlaw-8979	569	59	transparency	transparency	NOUN
taxlaw-8979	569	60	measures.148	measures.148	NOUN
taxlaw-8979	569	61	d.	d.	PROPN
taxlaw-8979	569	62	summary	summary	PROPN
taxlaw-8979	569	63	governments	government	NOUN
taxlaw-8979	569	64	have	have	AUX
taxlaw-8979	569	65	been	be	AUX
taxlaw-8979	569	66	long	long	ADV
taxlaw-8979	569	67	aware	aware	ADJ
taxlaw-8979	569	68	that	that	SCONJ
taxlaw-8979	569	69	tax	tax	NOUN
taxlaw-8979	569	70	havens	haven	NOUN
taxlaw-8979	569	71	are	be	AUX
taxlaw-8979	569	72	used	use	VERB
taxlaw-8979	569	73	to	to	PART
taxlaw-8979	569	74	facilitate	facilitate	VERB
taxlaw-8979	569	75	offshore	offshore	ADJ
taxlaw-8979	569	76	tax	tax	NOUN
taxlaw-8979	569	77	evasion	evasion	NOUN
taxlaw-8979	569	78	and	and	CCONJ
taxlaw-8979	569	79	aggressive	aggressive	ADJ
taxlaw-8979	569	80	international	international	ADJ
taxlaw-8979	569	81	tax	tax	NOUN
taxlaw-8979	569	82	avoidance	avoidance	NOUN
taxlaw-8979	569	83	.	.	PUNCT
taxlaw-8979	570	1	oecd	oecd	PROPN
taxlaw-8979	570	2	and	and	CCONJ
taxlaw-8979	570	3	g-20	g-20	NOUN
taxlaw-8979	570	4	governments	government	NOUN
taxlaw-8979	570	5	have	have	AUX
taxlaw-8979	570	6	most	most	ADV
taxlaw-8979	570	7	recently	recently	ADV
taxlaw-8979	570	8	emphasized	emphasize	VERB
taxlaw-8979	570	9	the	the	DET
taxlaw-8979	570	10	need	need	NOUN
taxlaw-8979	570	11	to	to	PART
taxlaw-8979	570	12	promote	promote	VERB
taxlaw-8979	570	13	tax	tax	NOUN
taxlaw-8979	570	14	transparency	transparency	NOUN
taxlaw-8979	570	15	so	so	SCONJ
taxlaw-8979	570	16	that	that	SCONJ
taxlaw-8979	570	17	they	they	PRON
taxlaw-8979	570	18	can	can	AUX
taxlaw-8979	570	19	better	well	ADV
taxlaw-8979	570	20	assess	assess	VERB
taxlaw-8979	570	21	the	the	DET
taxlaw-8979	570	22	global	global	ADJ
taxlaw-8979	570	23	licit	licit	NOUN
taxlaw-8979	570	24	and	and	CCONJ
taxlaw-8979	570	25	illicit	illicit	ADJ
taxlaw-8979	570	26	earnings	earning	NOUN
taxlaw-8979	570	27	by	by	ADP
taxlaw-8979	570	28	individual	individual	ADJ
taxlaw-8979	570	29	taxpayers	taxpayer	NOUN
taxlaw-8979	570	30	as	as	ADV
taxlaw-8979	570	31	well	well	ADV
taxlaw-8979	570	32	as	as	ADP
taxlaw-8979	570	33	multinational	multinational	ADJ
taxlaw-8979	570	34	firms	firm	NOUN
taxlaw-8979	570	35	.	.	PUNCT
taxlaw-8979	571	1	with	with	ADP
taxlaw-8979	571	2	respect	respect	NOUN
taxlaw-8979	571	3	to	to	ADP
taxlaw-8979	571	4	international	international	ADJ
taxlaw-8979	571	5	tax	tax	NOUN
taxlaw-8979	571	6	avoidance	avoidance	NOUN
taxlaw-8979	571	7	,	,	PUNCT
taxlaw-8979	571	8	governments	government	NOUN
taxlaw-8979	571	9	have	have	AUX
taxlaw-8979	571	10	begun	begin	VERB
taxlaw-8979	571	11	limited	limited	ADJ
taxlaw-8979	571	12	efforts	effort	NOUN
taxlaw-8979	571	13	to	to	PART
taxlaw-8979	571	14	force	force	VERB
taxlaw-8979	571	15	multinational	multinational	ADJ
taxlaw-8979	571	16	companies	company	NOUN
taxlaw-8979	571	17	to	to	PART
taxlaw-8979	571	18	disclose	disclose	VERB
taxlaw-8979	571	19	revenues	revenue	NOUN
taxlaw-8979	571	20	and	and	CCONJ
taxlaw-8979	571	21	profits	profit	NOUN
taxlaw-8979	571	22	in	in	ADP
taxlaw-8979	571	23	every	every	DET
taxlaw-8979	571	24	country	country	NOUN
taxlaw-8979	571	25	where	where	SCONJ
taxlaw-8979	571	26	they	they	PRON
taxlaw-8979	571	27	operate	operate	VERB
taxlaw-8979	571	28	,	,	PUNCT
taxlaw-8979	571	29	which	which	PRON
taxlaw-8979	571	30	should	should	AUX
taxlaw-8979	571	31	give	give	VERB
taxlaw-8979	571	32	tax	tax	NOUN
taxlaw-8979	571	33	authorities	authority	NOUN
taxlaw-8979	571	34	more	more	ADJ
taxlaw-8979	571	35	ammunition	ammunition	NOUN
taxlaw-8979	571	36	to	to	PART
taxlaw-8979	571	37	audit	audit	VERB
taxlaw-8979	571	38	how	how	SCONJ
taxlaw-8979	571	39	these	these	DET
taxlaw-8979	571	40	firms	firm	NOUN
taxlaw-8979	571	41	shift	shift	VERB
taxlaw-8979	571	42	profits	profit	NOUN
taxlaw-8979	571	43	to	to	ADP
taxlaw-8979	571	44	tax	tax	NOUN
taxlaw-8979	571	45	havens	haven	NOUN
taxlaw-8979	571	46	.	.	PUNCT
taxlaw-8979	572	1	so	so	ADV
taxlaw-8979	572	2	far	far	ADV
taxlaw-8979	572	3	,	,	PUNCT
taxlaw-8979	572	4	the	the	DET
taxlaw-8979	572	5	new	new	ADJ
taxlaw-8979	572	6	cbcr	cbcr	NOUN
taxlaw-8979	572	7	measures	measure	NOUN
taxlaw-8979	572	8	apply	apply	VERB
taxlaw-8979	572	9	only	only	ADV
taxlaw-8979	572	10	to	to	ADP
taxlaw-8979	572	11	large	large	ADJ
taxlaw-8979	572	12	corporations	corporation	NOUN
taxlaw-8979	572	13	(	(	PUNCT
taxlaw-8979	572	14	that	that	PRON
taxlaw-8979	572	15	is	is	ADV
taxlaw-8979	572	16	,	,	PUNCT
taxlaw-8979	572	17	those	those	PRON
taxlaw-8979	572	18	with	with	ADP
taxlaw-8979	572	19	over	over	ADP
taxlaw-8979	572	20	$	$	SYM
taxlaw-8979	572	21	850	850	NUM
taxlaw-8979	572	22	million	million	NUM
taxlaw-8979	572	23	in	in	ADP
taxlaw-8979	572	24	global	global	ADJ
taxlaw-8979	572	25	revenues	revenue	NOUN
taxlaw-8979	572	26	)	)	PUNCT
taxlaw-8979	572	27	.	.	PUNCT
taxlaw-8979	573	1	in	in	ADP
taxlaw-8979	573	2	addition	addition	NOUN
taxlaw-8979	573	3	,	,	PUNCT
taxlaw-8979	573	4	governments	government	NOUN
taxlaw-8979	573	5	have	have	AUX
taxlaw-8979	573	6	agreed	agree	VERB
taxlaw-8979	573	7	in	in	ADP
taxlaw-8979	573	8	principle	principle	NOUN
taxlaw-8979	573	9	to	to	PART
taxlaw-8979	573	10	adopt	adopt	VERB
taxlaw-8979	573	11	a	a	DET
taxlaw-8979	573	12	minimum	minimum	ADJ
taxlaw-8979	573	13	corporate	corporate	ADJ
taxlaw-8979	573	14	tax	tax	NOUN
taxlaw-8979	573	15	rate	rate	NOUN
taxlaw-8979	573	16	for	for	ADP
taxlaw-8979	573	17	these	these	DET
taxlaw-8979	573	18	large	large	ADJ
taxlaw-8979	573	19	corporations	corporation	NOUN
taxlaw-8979	573	20	to	to	PART
taxlaw-8979	573	21	inhibit	inhibit	VERB
taxlaw-8979	573	22	profit	profit	NOUN
taxlaw-8979	573	23	shifting	shift	VERB
taxlaw-8979	573	24	to	to	ADP
taxlaw-8979	573	25	tax	tax	NOUN
taxlaw-8979	573	26	havens	haven	NOUN
taxlaw-8979	573	27	.	.	PUNCT
taxlaw-8979	574	1	with	with	ADP
taxlaw-8979	574	2	respect	respect	NOUN
taxlaw-8979	574	3	to	to	ADP
taxlaw-8979	574	4	offshore	offshore	ADJ
taxlaw-8979	574	5	tax	tax	NOUN
taxlaw-8979	574	6	evasion	evasion	NOUN
taxlaw-8979	574	7	,	,	PUNCT
taxlaw-8979	574	8	the	the	DET
taxlaw-8979	574	9	main	main	ADJ
taxlaw-8979	574	10	global	global	ADJ
taxlaw-8979	574	11	response	response	NOUN
taxlaw-8979	574	12	is	be	AUX
taxlaw-8979	574	13	the	the	DET
taxlaw-8979	574	14	common	common	ADJ
taxlaw-8979	574	15	reporting	reporting	NOUN
taxlaw-8979	574	16	standard	standard	NOUN
taxlaw-8979	574	17	,	,	PUNCT
taxlaw-8979	574	18	which	which	PRON
taxlaw-8979	574	19	contemplates	contemplate	VERB
taxlaw-8979	574	20	the	the	DET
taxlaw-8979	574	21	exchange	exchange	NOUN
taxlaw-8979	574	22	of	of	ADP
taxlaw-8979	574	23	taxpayer	taxpayer	NOUN
taxlaw-8979	574	24	account	account	NOUN
taxlaw-8979	574	25	information	information	NOUN
taxlaw-8979	574	26	across	across	ADP
taxlaw-8979	574	27	borders	border	NOUN
taxlaw-8979	574	28	to	to	PART
taxlaw-8979	574	29	help	help	VERB
taxlaw-8979	574	30	tax	tax	NOUN
taxlaw-8979	574	31	authorities	authority	NOUN
taxlaw-8979	574	32	identify	identify	VERB
taxlaw-8979	574	33	and	and	CCONJ
taxlaw-8979	574	34	audit	audit	VERB
taxlaw-8979	574	35	their	their	PRON
taxlaw-8979	574	36	resident	resident	ADJ
taxlaw-8979	574	37	tax	tax	NOUN
taxlaw-8979	574	38	cheats	cheat	NOUN
taxlaw-8979	574	39	.	.	PUNCT
taxlaw-8979	575	1	the	the	DET
taxlaw-8979	575	2	united	united	PROPN
taxlaw-8979	575	3	states	states	PROPN
taxlaw-8979	575	4	,	,	PUNCT
taxlaw-8979	575	5	so	so	ADV
taxlaw-8979	575	6	far	far	ADV
taxlaw-8979	575	7	,	,	PUNCT
taxlaw-8979	575	8	prefers	prefer	VERB
taxlaw-8979	575	9	to	to	PART
taxlaw-8979	575	10	rely	rely	VERB
taxlaw-8979	575	11	on	on	ADP
taxlaw-8979	575	12	its	its	PRON
taxlaw-8979	575	13	own	own	ADJ
taxlaw-8979	575	14	domestic	domestic	ADJ
taxlaw-8979	575	15	measures	measure	NOUN
taxlaw-8979	575	16	under	under	ADP
taxlaw-8979	575	17	fatca	fatca	NOUN
taxlaw-8979	575	18	,	,	PUNCT
taxlaw-8979	575	19	instead	instead	ADV
taxlaw-8979	575	20	of	of	ADP
taxlaw-8979	575	21	engaging	engage	VERB
taxlaw-8979	575	22	in	in	ADP
taxlaw-8979	575	23	multilateral	multilateral	ADJ
taxlaw-8979	575	24	negotiations	negotiation	NOUN
taxlaw-8979	575	25	via	via	ADP
taxlaw-8979	575	26	the	the	DET
taxlaw-8979	575	27	crs	crs	PROPN
taxlaw-8979	575	28	.	.	PUNCT
taxlaw-8979	576	1	this	this	PRON
taxlaw-8979	576	2	has	have	AUX
taxlaw-8979	576	3	left	leave	VERB
taxlaw-8979	576	4	a	a	DET
taxlaw-8979	576	5	glaring	glare	VERB
taxlaw-8979	576	6	loophole	loophole	NOUN
taxlaw-8979	576	7	in	in	ADP
taxlaw-8979	576	8	the	the	DET
taxlaw-8979	576	9	system	system	NOUN
taxlaw-8979	576	10	because	because	SCONJ
taxlaw-8979	576	11	taxpayers	taxpayer	NOUN
taxlaw-8979	576	12	can	can	AUX
taxlaw-8979	576	13	set	set	VERB
taxlaw-8979	576	14	up	up	ADP
taxlaw-8979	576	15	cross	cross	ADJ
taxlaw-8979	576	16	-	-	ADJ
taxlaw-8979	576	17	border	border	ADJ
taxlaw-8979	576	18	structures	structure	NOUN
taxlaw-8979	576	19	with	with	ADP
taxlaw-8979	576	20	u.s	u.s	PROPN
taxlaw-8979	576	21	.	.	PROPN
taxlaw-8979	576	22	entities	entity	NOUN
taxlaw-8979	576	23	to	to	PART
taxlaw-8979	576	24	dodge	dodge	VERB
taxlaw-8979	576	25	crs	crs	PROPN
taxlaw-8979	576	26	compliance	compliance	NOUN
taxlaw-8979	576	27	requirements	requirement	NOUN
taxlaw-8979	576	28	.	.	PUNCT
taxlaw-8979	577	1	while	while	SCONJ
taxlaw-8979	577	2	the	the	DET
taxlaw-8979	577	3	jury	jury	NOUN
taxlaw-8979	577	4	is	be	AUX
taxlaw-8979	577	5	still	still	ADV
taxlaw-8979	577	6	out	out	ADV
taxlaw-8979	577	7	,	,	PUNCT
taxlaw-8979	577	8	these	these	DET
taxlaw-8979	577	9	reforms	reform	NOUN
taxlaw-8979	577	10	ought	ought	AUX
taxlaw-8979	577	11	to	to	PART
taxlaw-8979	577	12	inhibit	inhibit	VERB
taxlaw-8979	577	13	the	the	DET
taxlaw-8979	577	14	use	use	NOUN
taxlaw-8979	577	15	of	of	ADP
taxlaw-8979	577	16	tax	tax	NOUN
taxlaw-8979	577	17	havens	haven	NOUN
taxlaw-8979	577	18	to	to	PART
taxlaw-8979	577	19	hide	hide	VERB
taxlaw-8979	577	20	wealth	wealth	NOUN
taxlaw-8979	577	21	and/or	and/or	CCONJ
taxlaw-8979	577	22	significantly	significantly	ADV
taxlaw-8979	577	23	reduce	reduce	VERB
taxlaw-8979	577	24	global	global	ADJ
taxlaw-8979	577	25	tax	tax	NOUN
taxlaw-8979	577	26	liabilities	liability	NOUN
taxlaw-8979	577	27	.	.	PUNCT
taxlaw-8979	578	1	accordingly	accordingly	ADV
taxlaw-8979	578	2	,	,	PUNCT
taxlaw-8979	578	3	the	the	DET
taxlaw-8979	578	4	reforms	reform	NOUN
taxlaw-8979	578	5	should	should	AUX
taxlaw-8979	578	6	also	also	ADV
taxlaw-8979	578	7	inhibit	inhibit	VERB
taxlaw-8979	578	8	the	the	DET
taxlaw-8979	578	9	ability	ability	NOUN
taxlaw-8979	578	10	of	of	ADP
taxlaw-8979	578	11	tax	tax	NOUN
taxlaw-8979	578	12	havens	haven	NOUN
taxlaw-8979	578	13	to	to	PART
taxlaw-8979	578	14	encourage	encourage	VERB
taxlaw-8979	578	15	income	income	NOUN
taxlaw-8979	578	16	inequality	inequality	NOUN
taxlaw-8979	578	17	.	.	PUNCT
taxlaw-8979	579	1	iv	iv	X
taxlaw-8979	579	2	.	.	PUNCT
taxlaw-8979	580	1	the	the	DET
taxlaw-8979	580	2	way	way	NOUN
taxlaw-8979	580	3	forward	forward	ADV
taxlaw-8979	580	4	this	this	DET
taxlaw-8979	580	5	part	part	NOUN
taxlaw-8979	580	6	considers	consider	VERB
taxlaw-8979	580	7	additional	additional	ADJ
taxlaw-8979	580	8	legal	legal	ADJ
taxlaw-8979	580	9	and	and	CCONJ
taxlaw-8979	580	10	policy	policy	NOUN
taxlaw-8979	580	11	reforms	reform	NOUN
taxlaw-8979	580	12	to	to	PART
taxlaw-8979	580	13	inhibit	inhibit	VERB
taxlaw-8979	580	14	tax	tax	NOUN
taxlaw-8979	580	15	haven	haven	NOUN
taxlaw-8979	580	16	abuses	abuse	NOUN
taxlaw-8979	580	17	that	that	PRON
taxlaw-8979	580	18	lead	lead	VERB
taxlaw-8979	580	19	to	to	ADP
taxlaw-8979	580	20	income	income	NOUN
taxlaw-8979	580	21	inequality	inequality	NOUN
taxlaw-8979	580	22	.	.	PUNCT
taxlaw-8979	581	1	a.	a.	NOUN
taxlaw-8979	581	2	creating	create	VERB
taxlaw-8979	581	3	a	a	DET
taxlaw-8979	581	4	framework	framework	NOUN
taxlaw-8979	581	5	to	to	PART
taxlaw-8979	581	6	withhold	withhold	VERB
taxlaw-8979	581	7	taxes	taxis	NOUN
taxlaw-8979	581	8	on	on	ADP
taxlaw-8979	581	9	tax	tax	NOUN
taxlaw-8979	581	10	haven	haven	NOUN
taxlaw-8979	581	11	investments	investment	NOUN
taxlaw-8979	581	12	a	a	DET
taxlaw-8979	581	13	cross	cross	ADJ
taxlaw-8979	581	14	-	-	ADJ
taxlaw-8979	581	15	border	border	ADJ
taxlaw-8979	581	16	withholding	withholding	NOUN
taxlaw-8979	581	17	tax	tax	NOUN
taxlaw-8979	581	18	on	on	ADP
taxlaw-8979	581	19	global	global	ADJ
taxlaw-8979	581	20	investments	investment	NOUN
taxlaw-8979	581	21	could	could	AUX
taxlaw-8979	581	22	assist	assist	VERB
taxlaw-8979	581	23	tax	tax	NOUN
taxlaw-8979	581	24	authorities	authority	NOUN
taxlaw-8979	581	25	in	in	ADP
taxlaw-8979	581	26	enforcing	enforce	VERB
taxlaw-8979	581	27	their	their	PRON
taxlaw-8979	581	28	tax	tax	NOUN
taxlaw-8979	581	29	laws.149	laws.149	ADP
taxlaw-8979	581	30	the	the	DET
taxlaw-8979	581	31	idea	idea	NOUN
taxlaw-8979	581	32	here	here	ADV
taxlaw-8979	581	33	is	be	AUX
taxlaw-8979	581	34	to	to	PART
taxlaw-8979	581	35	create	create	VERB
taxlaw-8979	581	36	a	a	DET
taxlaw-8979	581	37	modified	modify	VERB
taxlaw-8979	581	38	version	version	NOUN
taxlaw-8979	581	39	of	of	ADP
taxlaw-8979	581	40	gross	gross	ADJ
taxlaw-8979	581	41	withholding	withholding	NOUN
taxlaw-8979	581	42	taxes	taxis	NOUN
taxlaw-8979	581	43	147	147	NUM
taxlaw-8979	581	44	see	see	VERB
taxlaw-8979	581	45	s.	s.	PROPN
taxlaw-8979	581	46	beer	beer	PROPN
taxlaw-8979	581	47	&	&	CCONJ
taxlaw-8979	581	48	coelho	coelho	PROPN
taxlaw-8979	581	49	s.	s.	PROPN
taxlaw-8979	581	50	leduc	leduc	PROPN
taxlaw-8979	581	51	,	,	PUNCT
taxlaw-8979	581	52	hidden	hide	VERB
taxlaw-8979	581	53	treasure	treasure	NOUN
taxlaw-8979	581	54	:	:	PUNCT
taxlaw-8979	581	55	the	the	DET
taxlaw-8979	581	56	impact	impact	NOUN
taxlaw-8979	581	57	of	of	ADP
taxlaw-8979	581	58	automatic	automatic	ADJ
taxlaw-8979	581	59	exchange	exchange	NOUN
taxlaw-8979	581	60	of	of	ADP
taxlaw-8979	581	61	information	information	NOUN
taxlaw-8979	581	62	on	on	ADP
taxlaw-8979	581	63	cross	cross	ADJ
taxlaw-8979	581	64	-	-	ADJ
taxlaw-8979	581	65	border	border	ADJ
taxlaw-8979	581	66	tax	tax	NOUN
taxlaw-8979	581	67	evasion	evasion	NOUN
taxlaw-8979	581	68	(	(	PUNCT
taxlaw-8979	581	69	2019	2019	NUM
taxlaw-8979	581	70	)	)	PUNCT
taxlaw-8979	581	71	;	;	PUNCT
taxlaw-8979	581	72	see	see	AUX
taxlaw-8979	581	73	also	also	ADV
taxlaw-8979	581	74	niels	niel	VERB
taxlaw-8979	581	75	johannesen	johannesen	PROPN
taxlaw-8979	581	76	et	et	PROPN
taxlaw-8979	581	77	al	al	PROPN
taxlaw-8979	581	78	.	.	PROPN
taxlaw-8979	581	79	,	,	PUNCT
taxlaw-8979	581	80	taxing	tax	VERB
taxlaw-8979	581	81	hidden	hidden	ADJ
taxlaw-8979	581	82	wealth	wealth	NOUN
taxlaw-8979	581	83	:	:	PUNCT
taxlaw-8979	581	84	the	the	DET
taxlaw-8979	581	85	consequences	consequence	NOUN
taxlaw-8979	581	86	of	of	ADP
taxlaw-8979	581	87	us	us	PROPN
taxlaw-8979	581	88	enforcement	enforcement	NOUN
taxlaw-8979	581	89	initiatives	initiative	NOUN
taxlaw-8979	581	90	on	on	ADP
taxlaw-8979	581	91	evasive	evasive	ADJ
taxlaw-8979	581	92	foreign	foreign	ADJ
taxlaw-8979	581	93	accounts	account	NOUN
taxlaw-8979	581	94	,	,	PUNCT
taxlaw-8979	581	95	12	12	NUM
taxlaw-8979	581	96	am	am	NOUN
taxlaw-8979	581	97	.	.	PUNCT
taxlaw-8979	582	1	econ	econ	PROPN
taxlaw-8979	582	2	.	.	PUNCT
taxlaw-8979	583	1	j.	j.	PROPN
taxlaw-8979	583	2	econ	econ	PROPN
taxlaw-8979	583	3	.	.	PUNCT
taxlaw-8979	583	4	pol’y	pol’y	NOUN
taxlaw-8979	583	5	312	312	NUM
taxlaw-8979	583	6	(	(	PUNCT
taxlaw-8979	583	7	2020	2020	NUM
taxlaw-8979	583	8	)	)	PUNCT
taxlaw-8979	583	9	;	;	PUNCT
taxlaw-8979	584	1	elisa	elisa	VERB
taxlaw-8979	584	2	casi	casi	PROPN
taxlaw-8979	584	3	et	et	PROPN
taxlaw-8979	584	4	al	al	PROPN
taxlaw-8979	584	5	.	.	PROPN
taxlaw-8979	584	6	,	,	PUNCT
taxlaw-8979	584	7	cross	cross	ADJ
taxlaw-8979	584	8	-	-	ADJ
taxlaw-8979	584	9	border	border	ADJ
taxlaw-8979	584	10	tax	tax	NOUN
taxlaw-8979	584	11	evasion	evasion	NOUN
taxlaw-8979	584	12	after	after	ADP
taxlaw-8979	584	13	the	the	DET
taxlaw-8979	584	14	common	common	ADJ
taxlaw-8979	584	15	reporting	reporting	NOUN
taxlaw-8979	584	16	standard	standard	NOUN
taxlaw-8979	584	17	:	:	PUNCT
taxlaw-8979	584	18	game	game	NOUN
taxlaw-8979	584	19	over	over	ADP
taxlaw-8979	584	20	?	?	PUNCT
taxlaw-8979	584	21	,	,	PUNCT
taxlaw-8979	584	22	190	190	NUM
taxlaw-8979	584	23	j.	j.	PROPN
taxlaw-8979	584	24	pub	pub	PROPN
taxlaw-8979	584	25	.	.	PUNCT
taxlaw-8979	584	26	econ	econ	PROPN
taxlaw-8979	584	27	.	.	PUNCT
taxlaw-8979	585	1	1042	1042	NUM
taxlaw-8979	585	2	(	(	PUNCT
taxlaw-8979	585	3	2020	2020	NUM
taxlaw-8979	585	4	)	)	PUNCT
taxlaw-8979	585	5	.	.	PUNCT
taxlaw-8979	586	1	148	148	NUM
taxlaw-8979	586	2	see	see	VERB
taxlaw-8979	586	3	niels	niels	PROPN
taxlaw-8979	586	4	johannesen	johannesen	PROPN
taxlaw-8979	586	5	&	&	CCONJ
taxlaw-8979	586	6	gabriel	gabriel	PROPN
taxlaw-8979	586	7	zucman	zucman	PROPN
taxlaw-8979	586	8	,	,	PUNCT
taxlaw-8979	586	9	the	the	DET
taxlaw-8979	586	10	end	end	NOUN
taxlaw-8979	586	11	of	of	ADP
taxlaw-8979	586	12	bank	bank	NOUN
taxlaw-8979	586	13	secrecy	secrecy	NOUN
taxlaw-8979	586	14	?	?	PUNCT
taxlaw-8979	586	15	:	:	PUNCT
taxlaw-8979	586	16	an	an	DET
taxlaw-8979	586	17	evaluation	evaluation	NOUN
taxlaw-8979	586	18	of	of	ADP
taxlaw-8979	586	19	the	the	DET
taxlaw-8979	586	20	g20	g20	PROPN
taxlaw-8979	586	21	tax	tax	NOUN
taxlaw-8979	586	22	haven	haven	NOUN
taxlaw-8979	586	23	crackdown	crackdown	NOUN
taxlaw-8979	586	24	,	,	PUNCT
taxlaw-8979	586	25	6	6	NUM
taxlaw-8979	586	26	am	am	NOUN
taxlaw-8979	586	27	.	.	PUNCT
taxlaw-8979	586	28	econ	econ	PROPN
taxlaw-8979	586	29	.	.	PUNCT
taxlaw-8979	587	1	j.	j.	PROPN
taxlaw-8979	587	2	65	65	NUM
taxlaw-8979	587	3	(	(	PUNCT
taxlaw-8979	587	4	2014	2014	NUM
taxlaw-8979	587	5	)	)	PUNCT
taxlaw-8979	587	6	(	(	PUNCT
taxlaw-8979	587	7	describing	describe	VERB
taxlaw-8979	587	8	how	how	SCONJ
taxlaw-8979	587	9	,	,	PUNCT
taxlaw-8979	587	10	in	in	ADP
taxlaw-8979	587	11	light	light	NOUN
taxlaw-8979	587	12	of	of	ADP
taxlaw-8979	587	13	new	new	ADJ
taxlaw-8979	587	14	bank	bank	NOUN
taxlaw-8979	587	15	regulations	regulation	NOUN
taxlaw-8979	587	16	,	,	PUNCT
taxlaw-8979	587	17	investors	investor	NOUN
taxlaw-8979	587	18	shifted	shift	VERB
taxlaw-8979	587	19	deposits	deposit	NOUN
taxlaw-8979	587	20	to	to	PART
taxlaw-8979	587	21	tax	tax	VERB
taxlaw-8979	587	22	havens	haven	NOUN
taxlaw-8979	587	23	that	that	PRON
taxlaw-8979	587	24	do	do	AUX
taxlaw-8979	587	25	not	not	PART
taxlaw-8979	587	26	comply	comply	VERB
taxlaw-8979	587	27	with	with	ADP
taxlaw-8979	587	28	international	international	ADJ
taxlaw-8979	587	29	regulations	regulation	NOUN
taxlaw-8979	587	30	against	against	ADP
taxlaw-8979	587	31	bank	bank	NOUN
taxlaw-8979	587	32	secrecy	secrecy	NOUN
taxlaw-8979	587	33	laws	law	NOUN
taxlaw-8979	587	34	)	)	PUNCT
taxlaw-8979	587	35	.	.	PUNCT
taxlaw-8979	588	1	as	as	SCONJ
taxlaw-8979	588	2	subsequently	subsequently	ADV
taxlaw-8979	588	3	touched	touch	VERB
taxlaw-8979	588	4	on	on	ADP
taxlaw-8979	588	5	,	,	PUNCT
taxlaw-8979	588	6	investors	investor	NOUN
taxlaw-8979	588	7	are	be	AUX
taxlaw-8979	588	8	also	also	ADV
taxlaw-8979	588	9	increasingly	increasingly	ADV
taxlaw-8979	588	10	transferring	transfer	VERB
taxlaw-8979	588	11	their	their	PRON
taxlaw-8979	588	12	deposits	deposit	NOUN
taxlaw-8979	588	13	to	to	ADP
taxlaw-8979	588	14	domestic	domestic	ADJ
taxlaw-8979	588	15	bank	bank	NOUN
taxlaw-8979	588	16	accounts	account	NOUN
taxlaw-8979	588	17	protected	protect	VERB
taxlaw-8979	588	18	by	by	ADP
taxlaw-8979	588	19	“	"	PUNCT
taxlaw-8979	588	20	onshore	onshore	NOUN
taxlaw-8979	588	21	”	"	PUNCT
taxlaw-8979	588	22	rules	rule	NOUN
taxlaw-8979	588	23	within	within	ADP
taxlaw-8979	588	24	the	the	DET
taxlaw-8979	588	25	united	united	PROPN
taxlaw-8979	588	26	states	states	PROPN
taxlaw-8979	588	27	and	and	CCONJ
taxlaw-8979	588	28	elsewhere	elsewhere	ADV
taxlaw-8979	588	29	.	.	PUNCT
taxlaw-8979	589	1	see	see	VERB
taxlaw-8979	589	2	part	part	NOUN
taxlaw-8979	589	3	iv.c	iv.c	VERB
taxlaw-8979	589	4	.	.	PUNCT
taxlaw-8979	589	5	149	149	NUM
taxlaw-8979	589	6	see	see	VERB
taxlaw-8979	589	7	cockfield	cockfield	NOUN
taxlaw-8979	589	8	,	,	PUNCT
taxlaw-8979	589	9	supra	supra	PROPN
taxlaw-8979	589	10	note	note	NOUN
taxlaw-8979	589	11	144	144	NUM
taxlaw-8979	589	12	.	.	PUNCT
taxlaw-8979	590	1	columbia	columbia	PROPN
taxlaw-8979	590	2	journal	journal	PROPN
taxlaw-8979	590	3	of	of	ADP
taxlaw-8979	590	4	tax	tax	NOUN
taxlaw-8979	590	5	law	law	NOUN
taxlaw-8979	591	1	[	[	X
taxlaw-8979	591	2	vol	vol	NOUN
taxlaw-8979	591	3	:	:	PUNCT
taxlaw-8979	591	4	13:45	13:45	NUM
taxlaw-8979	591	5	70	70	NUM
taxlaw-8979	591	6	that	that	PRON
taxlaw-8979	591	7	are	be	AUX
taxlaw-8979	591	8	imposed	impose	VERB
taxlaw-8979	591	9	on	on	ADP
taxlaw-8979	591	10	cross	cross	ADJ
taxlaw-8979	591	11	-	-	ADJ
taxlaw-8979	591	12	border	border	ADJ
taxlaw-8979	591	13	payments	payment	NOUN
taxlaw-8979	591	14	for	for	ADP
taxlaw-8979	591	15	global	global	ADJ
taxlaw-8979	591	16	investments	investment	NOUN
taxlaw-8979	591	17	within	within	ADP
taxlaw-8979	591	18	uncooperative	uncooperative	ADJ
taxlaw-8979	591	19	tax	tax	NOUN
taxlaw-8979	591	20	havens	haven	NOUN
taxlaw-8979	591	21	or	or	CCONJ
taxlaw-8979	591	22	rogue	rogue	ADJ
taxlaw-8979	591	23	onshore	onshore	NOUN
taxlaw-8979	591	24	governments	government	NOUN
taxlaw-8979	591	25	.	.	PUNCT
taxlaw-8979	592	1	investments	investment	NOUN
taxlaw-8979	592	2	in	in	ADP
taxlaw-8979	592	3	countries	country	NOUN
taxlaw-8979	592	4	with	with	ADP
taxlaw-8979	592	5	proper	proper	ADJ
taxlaw-8979	592	6	tracking	tracking	NOUN
taxlaw-8979	592	7	mechanisms	mechanism	NOUN
taxlaw-8979	592	8	for	for	ADP
taxlaw-8979	592	9	taxing	tax	VERB
taxlaw-8979	592	10	foreign	foreign	ADJ
taxlaw-8979	592	11	investments	investment	NOUN
taxlaw-8979	592	12	will	will	AUX
taxlaw-8979	592	13	not	not	PART
taxlaw-8979	592	14	be	be	AUX
taxlaw-8979	592	15	subject	subject	ADJ
taxlaw-8979	592	16	to	to	ADP
taxlaw-8979	592	17	the	the	DET
taxlaw-8979	592	18	tax	tax	NOUN
taxlaw-8979	592	19	.	.	PUNCT
taxlaw-8979	593	1	as	as	ADP
taxlaw-8979	593	2	the	the	DET
taxlaw-8979	593	3	new	new	ADJ
taxlaw-8979	593	4	international	international	ADJ
taxlaw-8979	593	5	reforms	reform	NOUN
taxlaw-8979	593	6	like	like	ADP
taxlaw-8979	593	7	the	the	DET
taxlaw-8979	593	8	common	common	ADJ
taxlaw-8979	593	9	reporting	reporting	NOUN
taxlaw-8979	593	10	standard	standard	ADJ
taxlaw-8979	593	11	gain	gain	NOUN
taxlaw-8979	593	12	steam	steam	NOUN
taxlaw-8979	593	13	,	,	PUNCT
taxlaw-8979	593	14	a	a	DET
taxlaw-8979	593	15	challenge	challenge	NOUN
taxlaw-8979	593	16	is	be	AUX
taxlaw-8979	593	17	that	that	SCONJ
taxlaw-8979	593	18	certain	certain	ADJ
taxlaw-8979	593	19	countries	country	NOUN
taxlaw-8979	593	20	either	either	CCONJ
taxlaw-8979	593	21	refuse	refuse	VERB
taxlaw-8979	593	22	to	to	PART
taxlaw-8979	593	23	participate	participate	VERB
taxlaw-8979	593	24	or	or	CCONJ
taxlaw-8979	593	25	agree	agree	VERB
taxlaw-8979	593	26	to	to	ADP
taxlaw-8979	593	27	the	the	DET
taxlaw-8979	593	28	tax	tax	NOUN
taxlaw-8979	593	29	exchange	exchange	NOUN
taxlaw-8979	593	30	initiatives	initiative	NOUN
taxlaw-8979	593	31	but	but	CCONJ
taxlaw-8979	593	32	will	will	AUX
taxlaw-8979	593	33	not	not	PART
taxlaw-8979	593	34	meaningfully	meaningfully	ADV
taxlaw-8979	593	35	implement	implement	VERB
taxlaw-8979	593	36	them	they	PRON
taxlaw-8979	593	37	.	.	PUNCT
taxlaw-8979	594	1	as	as	SCONJ
taxlaw-8979	594	2	reuven	reuven	VERB
taxlaw-8979	594	3	avi	avi	PROPN
taxlaw-8979	594	4	-	-	PUNCT
taxlaw-8979	594	5	yonah	yonah	PROPN
taxlaw-8979	594	6	has	have	AUX
taxlaw-8979	594	7	discussed	discuss	VERB
taxlaw-8979	594	8	,	,	PUNCT
taxlaw-8979	594	9	provided	provide	VERB
taxlaw-8979	594	10	that	that	SCONJ
taxlaw-8979	594	11	there	there	PRON
taxlaw-8979	594	12	is	be	VERB
taxlaw-8979	594	13	one	one	NUM
taxlaw-8979	594	14	non	non	ADJ
taxlaw-8979	594	15	-	-	ADJ
taxlaw-8979	594	16	participating	participate	VERB
taxlaw-8979	594	17	country	country	NOUN
taxlaw-8979	594	18	,	,	PUNCT
taxlaw-8979	594	19	undisclosed	undisclosed	ADJ
taxlaw-8979	594	20	investment	investment	NOUN
taxlaw-8979	594	21	monies	monie	NOUN
taxlaw-8979	594	22	can	can	AUX
taxlaw-8979	594	23	flow	flow	VERB
taxlaw-8979	594	24	to	to	ADP
taxlaw-8979	594	25	this	this	PRON
taxlaw-8979	594	26	outlier.150	outlier.150	ADP
taxlaw-8979	594	27	his	his	PRON
taxlaw-8979	594	28	proposed	propose	VERB
taxlaw-8979	594	29	solution	solution	NOUN
taxlaw-8979	594	30	calls	call	VERB
taxlaw-8979	594	31	for	for	ADP
taxlaw-8979	594	32	the	the	DET
taxlaw-8979	594	33	automatic	automatic	ADJ
taxlaw-8979	594	34	exchange	exchange	NOUN
taxlaw-8979	594	35	information	information	NOUN
taxlaw-8979	594	36	of	of	ADP
taxlaw-8979	594	37	bank	bank	PROPN
taxlaw-8979	594	38	account	account	NOUN
taxlaw-8979	594	39	information	information	NOUN
taxlaw-8979	594	40	from	from	ADP
taxlaw-8979	594	41	a	a	DET
taxlaw-8979	594	42	tax	tax	NOUN
taxlaw-8979	594	43	authority	authority	NOUN
taxlaw-8979	594	44	to	to	ADP
taxlaw-8979	594	45	the	the	DET
taxlaw-8979	594	46	home	home	NOUN
taxlaw-8979	594	47	country	country	NOUN
taxlaw-8979	594	48	of	of	ADP
taxlaw-8979	594	49	the	the	DET
taxlaw-8979	594	50	investor	investor	NOUN
taxlaw-8979	594	51	.	.	PUNCT
taxlaw-8979	595	1	if	if	SCONJ
taxlaw-8979	595	2	no	no	DET
taxlaw-8979	595	3	automatic	automatic	ADJ
taxlaw-8979	595	4	exchange	exchange	NOUN
taxlaw-8979	595	5	takes	take	VERB
taxlaw-8979	595	6	place	place	NOUN
taxlaw-8979	595	7	,	,	PUNCT
taxlaw-8979	595	8	then	then	ADV
taxlaw-8979	595	9	a	a	DET
taxlaw-8979	595	10	tax	tax	NOUN
taxlaw-8979	595	11	can	can	AUX
taxlaw-8979	595	12	be	be	AUX
taxlaw-8979	595	13	assessed	assess	VERB
taxlaw-8979	595	14	against	against	ADP
taxlaw-8979	595	15	the	the	DET
taxlaw-8979	595	16	transferred	transfer	VERB
taxlaw-8979	595	17	assets	asset	NOUN
taxlaw-8979	595	18	and/or	and/or	CCONJ
taxlaw-8979	595	19	any	any	DET
taxlaw-8979	595	20	subsequent	subsequent	ADJ
taxlaw-8979	595	21	investment	investment	NOUN
taxlaw-8979	595	22	income	income	NOUN
taxlaw-8979	595	23	.	.	PUNCT
taxlaw-8979	596	1	hypothetically	hypothetically	ADV
taxlaw-8979	596	2	,	,	PUNCT
taxlaw-8979	596	3	if	if	SCONJ
taxlaw-8979	596	4	joe	joe	PROPN
taxlaw-8979	596	5	,	,	PUNCT
taxlaw-8979	596	6	a	a	DET
taxlaw-8979	596	7	u.s	u.s	PROPN
taxlaw-8979	596	8	.	.	PROPN
taxlaw-8979	596	9	citizen	citizen	PROPN
taxlaw-8979	596	10	,	,	PUNCT
taxlaw-8979	596	11	deposits	deposit	VERB
taxlaw-8979	596	12	$	$	SYM
taxlaw-8979	596	13	1	1	NUM
taxlaw-8979	596	14	million	million	NUM
taxlaw-8979	596	15	into	into	ADP
taxlaw-8979	596	16	a	a	DET
taxlaw-8979	596	17	bank	bank	NOUN
taxlaw-8979	596	18	account	account	NOUN
taxlaw-8979	596	19	based	base	VERB
taxlaw-8979	596	20	in	in	ADP
taxlaw-8979	596	21	haven	haven	NOUN
taxlaw-8979	596	22	,	,	PUNCT
taxlaw-8979	596	23	a	a	DET
taxlaw-8979	596	24	non	non	ADJ
taxlaw-8979	596	25	-	-	ADJ
taxlaw-8979	596	26	cooperative	cooperative	ADJ
taxlaw-8979	596	27	tax	tax	NOUN
taxlaw-8979	596	28	haven	haven	NOUN
taxlaw-8979	596	29	,	,	PUNCT
taxlaw-8979	596	30	haven	haven	NOUN
taxlaw-8979	596	31	will	will	AUX
taxlaw-8979	596	32	not	not	PART
taxlaw-8979	596	33	share	share	VERB
taxlaw-8979	596	34	any	any	DET
taxlaw-8979	596	35	information	information	NOUN
taxlaw-8979	596	36	with	with	ADP
taxlaw-8979	596	37	foreign	foreign	ADJ
taxlaw-8979	596	38	tax	tax	NOUN
taxlaw-8979	596	39	authorities	authority	NOUN
taxlaw-8979	596	40	,	,	PUNCT
taxlaw-8979	596	41	and	and	CCONJ
taxlaw-8979	596	42	therefore	therefore	ADV
taxlaw-8979	596	43	,	,	PUNCT
taxlaw-8979	596	44	there	there	PRON
taxlaw-8979	596	45	is	be	VERB
taxlaw-8979	596	46	no	no	DET
taxlaw-8979	596	47	automatic	automatic	ADJ
taxlaw-8979	596	48	reporting	reporting	NOUN
taxlaw-8979	596	49	of	of	ADP
taxlaw-8979	596	50	joe	joe	PROPN
taxlaw-8979	596	51	’s	’s	PART
taxlaw-8979	596	52	initial	initial	ADJ
taxlaw-8979	596	53	transfer	transfer	NOUN
taxlaw-8979	596	54	of	of	ADP
taxlaw-8979	596	55	the	the	DET
taxlaw-8979	596	56	money	money	NOUN
taxlaw-8979	596	57	or	or	CCONJ
taxlaw-8979	596	58	any	any	DET
taxlaw-8979	596	59	subsequent	subsequent	ADJ
taxlaw-8979	596	60	investment	investment	NOUN
taxlaw-8979	596	61	income	income	NOUN
taxlaw-8979	596	62	.	.	PUNCT
taxlaw-8979	597	1	law	law	NOUN
taxlaw-8979	597	2	and	and	CCONJ
taxlaw-8979	597	3	policies	policy	NOUN
taxlaw-8979	597	4	could	could	AUX
taxlaw-8979	597	5	be	be	AUX
taxlaw-8979	597	6	developed	develop	VERB
taxlaw-8979	597	7	to	to	PART
taxlaw-8979	597	8	impose	impose	VERB
taxlaw-8979	597	9	,	,	PUNCT
taxlaw-8979	597	10	for	for	ADP
taxlaw-8979	597	11	example	example	NOUN
taxlaw-8979	597	12	,	,	PUNCT
taxlaw-8979	597	13	a	a	DET
taxlaw-8979	597	14	30	30	NUM
taxlaw-8979	597	15	%	%	NOUN
taxlaw-8979	597	16	gross	gross	ADJ
taxlaw-8979	597	17	withholding	withholding	NOUN
taxlaw-8979	597	18	tax	tax	NOUN
taxlaw-8979	597	19	collected	collect	VERB
taxlaw-8979	597	20	by	by	ADP
taxlaw-8979	597	21	payors	payor	NOUN
taxlaw-8979	597	22	(	(	PUNCT
taxlaw-8979	597	23	e.g.	e.g.	ADV
taxlaw-8979	597	24	,	,	PUNCT
taxlaw-8979	597	25	banks	bank	NOUN
taxlaw-8979	597	26	)	)	PUNCT
taxlaw-8979	597	27	based	base	VERB
taxlaw-8979	597	28	in	in	ADP
taxlaw-8979	597	29	participating	participate	VERB
taxlaw-8979	597	30	jurisdictions	jurisdiction	NOUN
taxlaw-8979	597	31	.	.	PUNCT
taxlaw-8979	598	1	accordingly	accordingly	ADV
taxlaw-8979	598	2	,	,	PUNCT
taxlaw-8979	598	3	any	any	DET
taxlaw-8979	598	4	bank	bank	NOUN
taxlaw-8979	598	5	in	in	ADP
taxlaw-8979	598	6	the	the	DET
taxlaw-8979	598	7	united	united	PROPN
taxlaw-8979	598	8	states	states	PROPN
taxlaw-8979	598	9	that	that	PRON
taxlaw-8979	598	10	assisted	assist	VERB
taxlaw-8979	598	11	joe	joe	PROPN
taxlaw-8979	598	12	with	with	ADP
taxlaw-8979	598	13	the	the	DET
taxlaw-8979	598	14	transfer	transfer	NOUN
taxlaw-8979	598	15	would	would	AUX
taxlaw-8979	598	16	have	have	VERB
taxlaw-8979	598	17	a	a	DET
taxlaw-8979	598	18	legal	legal	ADJ
taxlaw-8979	598	19	obligation	obligation	NOUN
taxlaw-8979	598	20	to	to	PART
taxlaw-8979	598	21	withhold	withhold	VERB
taxlaw-8979	598	22	and	and	CCONJ
taxlaw-8979	598	23	remit	remit	VERB
taxlaw-8979	598	24	$	$	SYM
taxlaw-8979	598	25	300,000	300,000	NUM
taxlaw-8979	598	26	to	to	ADP
taxlaw-8979	598	27	the	the	DET
taxlaw-8979	598	28	i.r.s	i.r.	NOUN
taxlaw-8979	598	29	.	.	PUNCT
taxlaw-8979	599	1	because	because	SCONJ
taxlaw-8979	599	2	the	the	DET
taxlaw-8979	599	3	money	money	NOUN
taxlaw-8979	599	4	is	be	AUX
taxlaw-8979	599	5	being	be	AUX
taxlaw-8979	599	6	sent	send	VERB
taxlaw-8979	599	7	to	to	ADP
taxlaw-8979	599	8	haven	haven	NOUN
taxlaw-8979	599	9	.	.	PUNCT
taxlaw-8979	600	1	this	this	DET
taxlaw-8979	600	2	measure	measure	NOUN
taxlaw-8979	600	3	ensures	ensure	VERB
taxlaw-8979	600	4	tax	tax	NOUN
taxlaw-8979	600	5	payment	payment	NOUN
taxlaw-8979	600	6	via	via	ADP
taxlaw-8979	600	7	withholding	withholding	NOUN
taxlaw-8979	600	8	and	and	CCONJ
taxlaw-8979	600	9	provides	provide	VERB
taxlaw-8979	600	10	the	the	DET
taxlaw-8979	600	11	government	government	NOUN
taxlaw-8979	600	12	with	with	ADP
taxlaw-8979	600	13	another	another	DET
taxlaw-8979	600	14	source	source	NOUN
taxlaw-8979	600	15	of	of	ADP
taxlaw-8979	600	16	information	information	NOUN
taxlaw-8979	600	17	to	to	PART
taxlaw-8979	600	18	contrast	contrast	VERB
taxlaw-8979	600	19	against	against	ADP
taxlaw-8979	600	20	the	the	DET
taxlaw-8979	600	21	taxpayer	taxpayer	NOUN
taxlaw-8979	600	22	’s	’s	PART
taxlaw-8979	600	23	tax	tax	NOUN
taxlaw-8979	600	24	filings	filing	NOUN
taxlaw-8979	600	25	.	.	PUNCT
taxlaw-8979	601	1	building	build	VERB
taxlaw-8979	601	2	on	on	ADP
taxlaw-8979	601	3	these	these	DET
taxlaw-8979	601	4	views	view	NOUN
taxlaw-8979	601	5	,	,	PUNCT
taxlaw-8979	601	6	i	i	PRON
taxlaw-8979	601	7	previously	previously	ADV
taxlaw-8979	601	8	outlined	outline	VERB
taxlaw-8979	601	9	how	how	SCONJ
taxlaw-8979	601	10	tax	tax	NOUN
taxlaw-8979	601	11	authorities	authority	NOUN
taxlaw-8979	601	12	could	could	AUX
taxlaw-8979	601	13	administrate	administrate	VERB
taxlaw-8979	601	14	such	such	DET
taxlaw-8979	601	15	a	a	DET
taxlaw-8979	601	16	withholding	withholding	NOUN
taxlaw-8979	601	17	tax	tax	NOUN
taxlaw-8979	601	18	through	through	ADP
taxlaw-8979	601	19	online	online	ADJ
taxlaw-8979	601	20	technologies	technology	NOUN
taxlaw-8979	601	21	such	such	ADJ
taxlaw-8979	601	22	as	as	ADP
taxlaw-8979	601	23	an	an	DET
taxlaw-8979	601	24	extranet.151	extranet.151	PROPN
taxlaw-8979	601	25	b.	b.	PROPN
taxlaw-8979	601	26	global	global	PROPN
taxlaw-8979	601	27	financial	financial	PROPN
taxlaw-8979	601	28	registry	registry	PROPN
taxlaw-8979	601	29	a	a	DET
taxlaw-8979	601	30	major	major	ADJ
taxlaw-8979	601	31	challenge	challenge	NOUN
taxlaw-8979	601	32	is	be	AUX
taxlaw-8979	601	33	that	that	SCONJ
taxlaw-8979	601	34	governments	government	NOUN
taxlaw-8979	601	35	often	often	ADV
taxlaw-8979	601	36	can	can	AUX
taxlaw-8979	601	37	not	not	PART
taxlaw-8979	601	38	identify	identify	VERB
taxlaw-8979	601	39	the	the	DET
taxlaw-8979	601	40	ultimate	ultimate	ADJ
taxlaw-8979	601	41	(	(	PUNCT
taxlaw-8979	601	42	or	or	CCONJ
taxlaw-8979	601	43	beneficial	beneficial	ADJ
taxlaw-8979	601	44	)	)	PUNCT
taxlaw-8979	601	45	human	human	ADJ
taxlaw-8979	601	46	owners	owner	NOUN
taxlaw-8979	601	47	of	of	ADP
taxlaw-8979	601	48	cross	cross	ADJ
taxlaw-8979	601	49	-	-	ADJ
taxlaw-8979	601	50	border	border	ADJ
taxlaw-8979	601	51	investments	investment	NOUN
taxlaw-8979	601	52	because	because	SCONJ
taxlaw-8979	601	53	corporate	corporate	ADJ
taxlaw-8979	601	54	laws	law	NOUN
taxlaw-8979	601	55	provide	provide	VERB
taxlaw-8979	601	56	ownership	ownership	NOUN
taxlaw-8979	601	57	anonymity	anonymity	NOUN
taxlaw-8979	601	58	by	by	ADP
taxlaw-8979	601	59	permitting	permit	VERB
taxlaw-8979	601	60	business	business	NOUN
taxlaw-8979	601	61	entities	entity	NOUN
taxlaw-8979	601	62	to	to	PART
taxlaw-8979	601	63	own	own	VERB
taxlaw-8979	601	64	investments	investment	NOUN
taxlaw-8979	601	65	without	without	ADP
taxlaw-8979	601	66	disclosing	disclose	VERB
taxlaw-8979	601	67	the	the	DET
taxlaw-8979	601	68	true	true	ADJ
taxlaw-8979	601	69	human	human	ADJ
taxlaw-8979	601	70	owners	owner	NOUN
taxlaw-8979	601	71	of	of	ADP
taxlaw-8979	601	72	these	these	DET
taxlaw-8979	601	73	entities	entity	NOUN
taxlaw-8979	601	74	.	.	PUNCT
taxlaw-8979	602	1	the	the	DET
taxlaw-8979	602	2	previously	previously	ADV
taxlaw-8979	602	3	discussed	discuss	VERB
taxlaw-8979	602	4	common	common	ADJ
taxlaw-8979	602	5	reporting	reporting	NOUN
taxlaw-8979	602	6	standard	standard	NOUN
taxlaw-8979	602	7	is	be	AUX
taxlaw-8979	602	8	one	one	NUM
taxlaw-8979	602	9	effort	effort	NOUN
taxlaw-8979	602	10	in	in	ADP
taxlaw-8979	602	11	this	this	DET
taxlaw-8979	602	12	direction	direction	NOUN
taxlaw-8979	602	13	as	as	SCONJ
taxlaw-8979	602	14	participating	participate	VERB
taxlaw-8979	602	15	countries	country	NOUN
taxlaw-8979	602	16	have	have	AUX
taxlaw-8979	602	17	agreed	agree	VERB
taxlaw-8979	602	18	to	to	PART
taxlaw-8979	602	19	pass	pass	VERB
taxlaw-8979	602	20	laws	law	NOUN
taxlaw-8979	602	21	that	that	PRON
taxlaw-8979	602	22	mandate	mandate	VERB
taxlaw-8979	602	23	the	the	DET
taxlaw-8979	602	24	identification	identification	NOUN
taxlaw-8979	602	25	of	of	ADP
taxlaw-8979	602	26	beneficial	beneficial	ADJ
taxlaw-8979	602	27	owners	owner	NOUN
taxlaw-8979	602	28	.	.	PUNCT
taxlaw-8979	603	1	in	in	ADP
taxlaw-8979	603	2	recent	recent	ADJ
taxlaw-8979	603	3	years	year	NOUN
taxlaw-8979	603	4	,	,	PUNCT
taxlaw-8979	603	5	academics	academic	NOUN
taxlaw-8979	603	6	and	and	CCONJ
taxlaw-8979	603	7	governments	government	NOUN
taxlaw-8979	603	8	have	have	AUX
taxlaw-8979	603	9	discussed	discuss	VERB
taxlaw-8979	603	10	the	the	DET
taxlaw-8979	603	11	need	need	NOUN
taxlaw-8979	603	12	for	for	ADP
taxlaw-8979	603	13	financial	financial	ADJ
taxlaw-8979	603	14	registries	registry	NOUN
taxlaw-8979	603	15	that	that	PRON
taxlaw-8979	603	16	mandate	mandate	VERB
taxlaw-8979	603	17	the	the	DET
taxlaw-8979	603	18	disclosure	disclosure	NOUN
taxlaw-8979	603	19	of	of	ADP
taxlaw-8979	603	20	beneficial	beneficial	ADJ
taxlaw-8979	603	21	owners	owner	NOUN
taxlaw-8979	603	22	of	of	ADP
taxlaw-8979	603	23	business	business	NOUN
taxlaw-8979	603	24	entities	entity	NOUN
taxlaw-8979	603	25	like	like	ADP
taxlaw-8979	603	26	corporations	corporation	NOUN
taxlaw-8979	603	27	and	and	CCONJ
taxlaw-8979	603	28	legal	legal	ADJ
taxlaw-8979	603	29	entities	entity	NOUN
taxlaw-8979	603	30	such	such	ADJ
taxlaw-8979	603	31	as	as	ADP
taxlaw-8979	603	32	trusts	trust	NOUN
taxlaw-8979	603	33	and	and	CCONJ
taxlaw-8979	603	34	foundations.152	foundations.152	ADJ
taxlaw-8979	603	35	if	if	SCONJ
taxlaw-8979	603	36	governments	government	NOUN
taxlaw-8979	603	37	knew	know	VERB
taxlaw-8979	603	38	who	who	PRON
taxlaw-8979	603	39	owned	own	VERB
taxlaw-8979	603	40	what	what	PRON
taxlaw-8979	603	41	,	,	PUNCT
taxlaw-8979	603	42	then	then	ADV
taxlaw-8979	603	43	they	they	PRON
taxlaw-8979	603	44	could	could	AUX
taxlaw-8979	603	45	pursue	pursue	VERB
taxlaw-8979	603	46	offshore	offshore	ADJ
taxlaw-8979	603	47	tax	tax	NOUN
taxlaw-8979	603	48	cheats	cheat	NOUN
taxlaw-8979	603	49	and	and	CCONJ
taxlaw-8979	603	50	other	other	ADJ
taxlaw-8979	603	51	global	global	ADJ
taxlaw-8979	603	52	financial	financial	ADJ
taxlaw-8979	603	53	criminals	criminal	NOUN
taxlaw-8979	603	54	.	.	PUNCT
taxlaw-8979	604	1	this	this	PRON
taxlaw-8979	604	2	would	would	AUX
taxlaw-8979	604	3	also	also	ADV
taxlaw-8979	604	4	help	help	VERB
taxlaw-8979	604	5	to	to	PART
taxlaw-8979	604	6	stop	stop	VERB
taxlaw-8979	604	7	kleptocrats	kleptocrat	NOUN
taxlaw-8979	604	8	and	and	CCONJ
taxlaw-8979	604	9	others	other	NOUN
taxlaw-8979	604	10	from	from	ADP
taxlaw-8979	604	11	hiding	hide	VERB
taxlaw-8979	604	12	their	their	PRON
taxlaw-8979	604	13	ill	ill	ADV
taxlaw-8979	604	14	-	-	PUNCT
taxlaw-8979	604	15	gotten	get	VERB
taxlaw-8979	604	16	gains	gain	NOUN
taxlaw-8979	604	17	in	in	ADP
taxlaw-8979	604	18	an	an	DET
taxlaw-8979	604	19	offshore	offshore	ADJ
taxlaw-8979	604	20	tax	tax	NOUN
taxlaw-8979	604	21	haven	haven	NOUN
taxlaw-8979	604	22	.	.	PUNCT
taxlaw-8979	605	1	as	as	SCONJ
taxlaw-8979	605	2	discussed	discuss	VERB
taxlaw-8979	605	3	in	in	ADP
taxlaw-8979	605	4	part	part	NOUN
taxlaw-8979	605	5	iii.b	iii.b	X
taxlaw-8979	605	6	,	,	PUNCT
taxlaw-8979	605	7	powerful	powerful	ADJ
taxlaw-8979	605	8	individuals	individual	NOUN
taxlaw-8979	605	9	within	within	ADP
taxlaw-8979	605	10	low	low	ADJ
taxlaw-8979	605	11	-	-	PUNCT
taxlaw-8979	605	12	income	income	NOUN
taxlaw-8979	605	13	countries	country	NOUN
taxlaw-8979	605	14	or	or	CCONJ
taxlaw-8979	605	15	failed	fail	VERB
taxlaw-8979	605	16	states	state	NOUN
taxlaw-8979	605	17	manage	manage	VERB
taxlaw-8979	605	18	to	to	PART
taxlaw-8979	605	19	pilfer	pilfer	VERB
taxlaw-8979	605	20	government	government	NOUN
taxlaw-8979	605	21	resources	resource	NOUN
taxlaw-8979	605	22	and	and	CCONJ
taxlaw-8979	605	23	hide	hide	VERB
taxlaw-8979	605	24	their	their	PRON
taxlaw-8979	605	25	ownership	ownership	NOUN
taxlaw-8979	605	26	of	of	ADP
taxlaw-8979	605	27	any	any	DET
taxlaw-8979	605	28	assets	asset	NOUN
taxlaw-8979	605	29	by	by	ADP
taxlaw-8979	605	30	setting	set	VERB
taxlaw-8979	605	31	up	up	ADP
taxlaw-8979	605	32	secret	secret	ADJ
taxlaw-8979	605	33	offshore	offshore	ADJ
taxlaw-8979	605	34	bank	bank	NOUN
taxlaw-8979	605	35	accounts	account	NOUN
taxlaw-8979	605	36	—	—	PUNCT
taxlaw-8979	605	37	then	then	ADV
taxlaw-8979	605	38	using	use	VERB
taxlaw-8979	605	39	these	these	DET
taxlaw-8979	605	40	accounts	account	NOUN
taxlaw-8979	605	41	to	to	PART
taxlaw-8979	605	42	purchase	purchase	VERB
taxlaw-8979	605	43	assets	asset	NOUN
taxlaw-8979	605	44	such	such	ADJ
taxlaw-8979	605	45	as	as	ADP
taxlaw-8979	605	46	swiss	swiss	ADJ
taxlaw-8979	605	47	villas	villa	NOUN
taxlaw-8979	605	48	.	.	PUNCT
taxlaw-8979	606	1	as	as	SCONJ
taxlaw-8979	606	2	revealed	reveal	VERB
taxlaw-8979	606	3	by	by	ADP
taxlaw-8979	606	4	the	the	DET
taxlaw-8979	606	5	tax	tax	NOUN
taxlaw-8979	606	6	haven	haven	NOUN
taxlaw-8979	606	7	data	data	PROPN
taxlaw-8979	606	8	leaks	leak	NOUN
taxlaw-8979	606	9	,	,	PUNCT
taxlaw-8979	606	10	offshore	offshore	ADJ
taxlaw-8979	606	11	corporations	corporation	NOUN
taxlaw-8979	606	12	and	and	CCONJ
taxlaw-8979	606	13	trusts	trust	NOUN
taxlaw-8979	606	14	were	be	AUX
taxlaw-8979	606	15	used	use	VERB
taxlaw-8979	606	16	150	150	NUM
taxlaw-8979	606	17	see	see	VERB
taxlaw-8979	606	18	avi	avi	NOUN
taxlaw-8979	606	19	-	-	PUNCT
taxlaw-8979	606	20	yonah	yonah	ADJ
taxlaw-8979	606	21	,	,	PUNCT
taxlaw-8979	606	22	supra	supra	ADJ
taxlaw-8979	606	23	note	note	NOUN
taxlaw-8979	606	24	11	11	NUM
taxlaw-8979	606	25	,	,	PUNCT
taxlaw-8979	606	26	at	at	ADP
taxlaw-8979	606	27	1583	1583	NUM
taxlaw-8979	606	28	.	.	PUNCT
taxlaw-8979	607	1	151	151	NUM
taxlaw-8979	607	2	see	see	VERB
taxlaw-8979	607	3	arthur	arthur	PROPN
taxlaw-8979	607	4	j.	j.	PROPN
taxlaw-8979	607	5	cockfield	cockfield	PROPN
taxlaw-8979	607	6	,	,	PUNCT
taxlaw-8979	607	7	transforming	transform	VERB
taxlaw-8979	607	8	the	the	DET
taxlaw-8979	607	9	internet	internet	NOUN
taxlaw-8979	607	10	into	into	ADP
taxlaw-8979	607	11	a	a	DET
taxlaw-8979	607	12	taxable	taxable	ADJ
taxlaw-8979	607	13	forum	forum	NOUN
taxlaw-8979	607	14	:	:	PUNCT
taxlaw-8979	607	15	a	a	DET
taxlaw-8979	607	16	case	case	NOUN
taxlaw-8979	607	17	study	study	NOUN
taxlaw-8979	607	18	in	in	ADP
taxlaw-8979	607	19	e	e	PROPN
taxlaw-8979	607	20	-	-	NOUN
taxlaw-8979	607	21	commerce	commerce	NOUN
taxlaw-8979	607	22	taxation	taxation	NOUN
taxlaw-8979	607	23	,	,	PUNCT
taxlaw-8979	607	24	85	85	NUM
taxlaw-8979	607	25	minn	minn	NOUN
taxlaw-8979	607	26	.	.	PUNCT
taxlaw-8979	608	1	l.	l.	PROPN
taxlaw-8979	608	2	rev	rev	PROPN
taxlaw-8979	608	3	.	.	PROPN
taxlaw-8979	608	4	1171	1171	NUM
taxlaw-8979	608	5	,	,	PUNCT
taxlaw-8979	608	6	1237	1237	NUM
taxlaw-8979	608	7	-	-	SYM
taxlaw-8979	608	8	44	44	NUM
taxlaw-8979	608	9	(	(	PUNCT
taxlaw-8979	608	10	2001	2001	NUM
taxlaw-8979	608	11	)	)	PUNCT
taxlaw-8979	609	1	[	[	X
taxlaw-8979	609	2	hereinafter	hereinafter	NOUN
taxlaw-8979	609	3	transforming	transform	VERB
taxlaw-8979	609	4	the	the	DET
taxlaw-8979	609	5	internet	internet	NOUN
taxlaw-8979	609	6	]	]	PUNCT
taxlaw-8979	609	7	.	.	PUNCT
taxlaw-8979	610	1	152	152	NUM
taxlaw-8979	610	2	see	see	NOUN
taxlaw-8979	610	3	,	,	PUNCT
taxlaw-8979	610	4	e.g.	e.g.	ADV
taxlaw-8979	610	5	,	,	PUNCT
taxlaw-8979	610	6	gabriel	gabriel	PROPN
taxlaw-8979	610	7	zucman	zucman	NOUN
taxlaw-8979	610	8	,	,	PUNCT
taxlaw-8979	610	9	taxing	tax	VERB
taxlaw-8979	610	10	across	across	ADP
taxlaw-8979	610	11	borders	border	NOUN
taxlaw-8979	610	12	:	:	PUNCT
taxlaw-8979	610	13	tracking	track	VERB
taxlaw-8979	610	14	personal	personal	ADJ
taxlaw-8979	610	15	wealth	wealth	NOUN
taxlaw-8979	610	16	and	and	CCONJ
taxlaw-8979	610	17	corporate	corporate	ADJ
taxlaw-8979	610	18	profits	profit	NOUN
taxlaw-8979	610	19	,	,	PUNCT
taxlaw-8979	610	20	28	28	NUM
taxlaw-8979	610	21	j.	j.	PROPN
taxlaw-8979	610	22	econ	econ	PROPN
taxlaw-8979	610	23	.	.	PUNCT
taxlaw-8979	611	1	persp	persp	PROPN
taxlaw-8979	611	2	.	.	PUNCT
taxlaw-8979	612	1	121	121	NUM
taxlaw-8979	612	2	,	,	PUNCT
taxlaw-8979	612	3	136	136	NUM
taxlaw-8979	612	4	-	-	SYM
taxlaw-8979	612	5	37	37	NUM
taxlaw-8979	612	6	(	(	PUNCT
taxlaw-8979	612	7	2014	2014	NUM
taxlaw-8979	612	8	)	)	PUNCT
taxlaw-8979	612	9	(	(	PUNCT
taxlaw-8979	612	10	advocating	advocate	VERB
taxlaw-8979	612	11	a	a	DET
taxlaw-8979	612	12	“	"	PUNCT
taxlaw-8979	612	13	world	world	NOUN
taxlaw-8979	612	14	financial	financial	ADJ
taxlaw-8979	612	15	registry	registry	NOUN
taxlaw-8979	612	16	”	"	PUNCT
taxlaw-8979	612	17	to	to	PART
taxlaw-8979	612	18	respond	respond	VERB
taxlaw-8979	612	19	to	to	ADP
taxlaw-8979	612	20	ongoing	ongoing	ADJ
taxlaw-8979	612	21	increases	increase	NOUN
taxlaw-8979	612	22	in	in	ADP
taxlaw-8979	612	23	offshore	offshore	ADJ
taxlaw-8979	612	24	tax	tax	NOUN
taxlaw-8979	612	25	evasion	evasion	NOUN
taxlaw-8979	612	26	and	and	CCONJ
taxlaw-8979	612	27	aggressive	aggressive	ADJ
taxlaw-8979	612	28	international	international	ADJ
taxlaw-8979	612	29	tax	tax	NOUN
taxlaw-8979	612	30	avoidance	avoidance	NOUN
taxlaw-8979	612	31	)	)	PUNCT
taxlaw-8979	612	32	.	.	PUNCT
taxlaw-8979	613	1	2021	2021	NUM
taxlaw-8979	613	2	]	]	PUNCT
taxlaw-8979	613	3	secrets	secret	NOUN
taxlaw-8979	613	4	of	of	ADP
taxlaw-8979	613	5	the	the	DET
taxlaw-8979	613	6	panama	panama	PROPN
taxlaw-8979	613	7	papers	paper	NOUN
taxlaw-8979	613	8	71	71	NUM
taxlaw-8979	613	9	to	to	PART
taxlaw-8979	613	10	obscure	obscure	VERB
taxlaw-8979	613	11	the	the	DET
taxlaw-8979	613	12	real	real	ADJ
taxlaw-8979	613	13	identity	identity	NOUN
taxlaw-8979	613	14	of	of	ADP
taxlaw-8979	613	15	the	the	DET
taxlaw-8979	613	16	owners	owner	NOUN
taxlaw-8979	613	17	of	of	ADP
taxlaw-8979	613	18	the	the	DET
taxlaw-8979	613	19	underlying	underlie	VERB
taxlaw-8979	613	20	assets	asset	NOUN
taxlaw-8979	613	21	.	.	PUNCT
taxlaw-8979	614	1	this	this	DET
taxlaw-8979	614	2	problem	problem	NOUN
taxlaw-8979	614	3	contributes	contribute	VERB
taxlaw-8979	614	4	to	to	ADP
taxlaw-8979	614	5	income	income	NOUN
taxlaw-8979	614	6	and	and	CCONJ
taxlaw-8979	614	7	wealth	wealth	NOUN
taxlaw-8979	614	8	inequality	inequality	NOUN
taxlaw-8979	614	9	.	.	PUNCT
taxlaw-8979	615	1	even	even	ADV
taxlaw-8979	615	2	if	if	SCONJ
taxlaw-8979	615	3	one	one	PRON
taxlaw-8979	615	4	supports	support	VERB
taxlaw-8979	615	5	the	the	DET
taxlaw-8979	615	6	notion	notion	NOUN
taxlaw-8979	615	7	of	of	ADP
taxlaw-8979	615	8	a	a	DET
taxlaw-8979	615	9	global	global	ADJ
taxlaw-8979	615	10	financial	financial	ADJ
taxlaw-8979	615	11	registry	registry	NOUN
taxlaw-8979	615	12	,	,	PUNCT
taxlaw-8979	615	13	a	a	DET
taxlaw-8979	615	14	contentious	contentious	ADJ
taxlaw-8979	615	15	issue	issue	NOUN
taxlaw-8979	615	16	has	have	AUX
taxlaw-8979	615	17	arisen	arise	VERB
taxlaw-8979	615	18	surrounding	surround	VERB
taxlaw-8979	615	19	whether	whether	SCONJ
taxlaw-8979	615	20	governments	government	NOUN
taxlaw-8979	615	21	alone	alone	ADV
taxlaw-8979	615	22	should	should	AUX
taxlaw-8979	615	23	gain	gain	VERB
taxlaw-8979	615	24	access	access	NOUN
taxlaw-8979	615	25	to	to	ADP
taxlaw-8979	615	26	this	this	DET
taxlaw-8979	615	27	personal	personal	ADJ
taxlaw-8979	615	28	financial	financial	ADJ
taxlaw-8979	615	29	information	information	NOUN
taxlaw-8979	615	30	or	or	CCONJ
taxlaw-8979	615	31	whether	whether	SCONJ
taxlaw-8979	615	32	members	member	NOUN
taxlaw-8979	615	33	of	of	ADP
taxlaw-8979	615	34	the	the	DET
taxlaw-8979	615	35	public	public	NOUN
taxlaw-8979	615	36	should	should	AUX
taxlaw-8979	615	37	also	also	ADV
taxlaw-8979	615	38	be	be	AUX
taxlaw-8979	615	39	able	able	ADJ
taxlaw-8979	615	40	to	to	PART
taxlaw-8979	615	41	do	do	VERB
taxlaw-8979	615	42	so	so	ADV
taxlaw-8979	615	43	.	.	PUNCT
taxlaw-8979	616	1	observers	observer	NOUN
taxlaw-8979	616	2	claim	claim	VERB
taxlaw-8979	616	3	that	that	SCONJ
taxlaw-8979	616	4	public	public	ADJ
taxlaw-8979	616	5	access	access	NOUN
taxlaw-8979	616	6	is	be	AUX
taxlaw-8979	616	7	necessary	necessary	ADJ
taxlaw-8979	616	8	for	for	SCONJ
taxlaw-8979	616	9	individuals	individual	NOUN
taxlaw-8979	616	10	to	to	PART
taxlaw-8979	616	11	be	be	AUX
taxlaw-8979	616	12	able	able	ADJ
taxlaw-8979	616	13	to	to	PART
taxlaw-8979	616	14	identify	identify	VERB
taxlaw-8979	616	15	problem	problem	NOUN
taxlaw-8979	616	16	areas	area	NOUN
taxlaw-8979	616	17	and	and	CCONJ
taxlaw-8979	616	18	then	then	ADV
taxlaw-8979	616	19	hold	hold	VERB
taxlaw-8979	616	20	their	their	PRON
taxlaw-8979	616	21	governments	government	NOUN
taxlaw-8979	616	22	accountable	accountable	ADJ
taxlaw-8979	616	23	to	to	PART
taxlaw-8979	616	24	pursue	pursue	VERB
taxlaw-8979	616	25	the	the	DET
taxlaw-8979	616	26	alleged	allege	VERB
taxlaw-8979	616	27	financial	financial	ADJ
taxlaw-8979	616	28	criminals.153	criminals.153	VERB
taxlaw-8979	616	29	a	a	DET
taxlaw-8979	616	30	fully	fully	ADV
taxlaw-8979	616	31	searchable	searchable	ADJ
taxlaw-8979	616	32	public	public	ADJ
taxlaw-8979	616	33	financial	financial	ADJ
taxlaw-8979	616	34	registry	registry	NOUN
taxlaw-8979	616	35	,	,	PUNCT
taxlaw-8979	616	36	however	however	ADV
taxlaw-8979	616	37	,	,	PUNCT
taxlaw-8979	616	38	would	would	AUX
taxlaw-8979	616	39	be	be	AUX
taxlaw-8979	616	40	highly	highly	ADV
taxlaw-8979	616	41	problematic	problematic	ADJ
taxlaw-8979	616	42	because	because	SCONJ
taxlaw-8979	616	43	it	it	PRON
taxlaw-8979	616	44	would	would	AUX
taxlaw-8979	616	45	overly	overly	ADV
taxlaw-8979	616	46	intrude	intrude	VERB
taxlaw-8979	616	47	on	on	ADP
taxlaw-8979	616	48	taxpayer	taxpayer	NOUN
taxlaw-8979	616	49	privacy	privacy	NOUN
taxlaw-8979	616	50	rights	right	NOUN
taxlaw-8979	616	51	and	and	CCONJ
taxlaw-8979	616	52	potentially	potentially	ADV
taxlaw-8979	616	53	inhibit	inhibit	VERB
taxlaw-8979	616	54	global	global	ADJ
taxlaw-8979	616	55	capital	capital	NOUN
taxlaw-8979	616	56	flows	flow	NOUN
taxlaw-8979	616	57	,	,	PUNCT
taxlaw-8979	616	58	reducing	reduce	VERB
taxlaw-8979	616	59	overall	overall	ADJ
taxlaw-8979	616	60	economic	economic	ADJ
taxlaw-8979	616	61	growth	growth	NOUN
taxlaw-8979	616	62	.	.	PUNCT
taxlaw-8979	617	1	even	even	ADV
taxlaw-8979	617	2	wealthy	wealthy	ADJ
taxlaw-8979	617	3	taxpayers	taxpayer	NOUN
taxlaw-8979	617	4	need	need	VERB
taxlaw-8979	617	5	to	to	PART
taxlaw-8979	617	6	be	be	AUX
taxlaw-8979	617	7	afforded	afford	VERB
taxlaw-8979	617	8	privacy	privacy	NOUN
taxlaw-8979	617	9	protections	protection	NOUN
taxlaw-8979	617	10	.	.	PUNCT
taxlaw-8979	618	1	otherwise	otherwise	ADV
taxlaw-8979	618	2	,	,	PUNCT
taxlaw-8979	618	3	they	they	PRON
taxlaw-8979	618	4	may	may	AUX
taxlaw-8979	618	5	not	not	PART
taxlaw-8979	618	6	invest	invest	VERB
taxlaw-8979	618	7	in	in	ADP
taxlaw-8979	618	8	foreign	foreign	ADJ
taxlaw-8979	618	9	economies	economy	NOUN
taxlaw-8979	618	10	even	even	ADV
taxlaw-8979	618	11	when	when	SCONJ
taxlaw-8979	618	12	they	they	PRON
taxlaw-8979	618	13	could	could	AUX
taxlaw-8979	618	14	earn	earn	VERB
taxlaw-8979	618	15	a	a	DET
taxlaw-8979	618	16	higher	high	ADJ
taxlaw-8979	618	17	return	return	NOUN
taxlaw-8979	618	18	.	.	PUNCT
taxlaw-8979	619	1	allowing	allow	VERB
taxlaw-8979	619	2	investors	investor	NOUN
taxlaw-8979	619	3	to	to	PART
taxlaw-8979	619	4	diversify	diversify	VERB
taxlaw-8979	619	5	their	their	PRON
taxlaw-8979	619	6	investments	investment	NOUN
taxlaw-8979	619	7	to	to	PART
taxlaw-8979	619	8	achieve	achieve	VERB
taxlaw-8979	619	9	the	the	DET
taxlaw-8979	619	10	highest	high	ADJ
taxlaw-8979	619	11	returns	return	NOUN
taxlaw-8979	619	12	contributes	contribute	VERB
taxlaw-8979	619	13	to	to	ADP
taxlaw-8979	619	14	global	global	ADJ
taxlaw-8979	619	15	capital	capital	NOUN
taxlaw-8979	619	16	productivity	productivity	NOUN
taxlaw-8979	619	17	(	(	PUNCT
taxlaw-8979	619	18	that	that	ADV
taxlaw-8979	619	19	is	is	ADV
taxlaw-8979	619	20	,	,	PUNCT
taxlaw-8979	619	21	the	the	DET
taxlaw-8979	619	22	investment	investment	NOUN
taxlaw-8979	619	23	dollars	dollar	NOUN
taxlaw-8979	619	24	have	have	VERB
taxlaw-8979	619	25	the	the	DET
taxlaw-8979	619	26	biggest	big	ADJ
taxlaw-8979	619	27	impact	impact	NOUN
taxlaw-8979	619	28	on	on	ADP
taxlaw-8979	619	29	returns	return	NOUN
taxlaw-8979	619	30	)	)	PUNCT
taxlaw-8979	619	31	and	and	CCONJ
taxlaw-8979	619	32	enhances	enhance	VERB
taxlaw-8979	619	33	global	global	ADJ
taxlaw-8979	619	34	wealth	wealth	NOUN
taxlaw-8979	619	35	.	.	PUNCT
taxlaw-8979	620	1	nevertheless	nevertheless	ADV
taxlaw-8979	620	2	,	,	PUNCT
taxlaw-8979	620	3	a	a	DET
taxlaw-8979	620	4	global	global	ADJ
taxlaw-8979	620	5	financial	financial	ADJ
taxlaw-8979	620	6	registry	registry	NOUN
taxlaw-8979	620	7	accessible	accessible	ADJ
taxlaw-8979	620	8	only	only	ADV
taxlaw-8979	620	9	by	by	ADP
taxlaw-8979	620	10	government	government	NOUN
taxlaw-8979	620	11	tax	tax	NOUN
taxlaw-8979	620	12	authorities	authority	NOUN
taxlaw-8979	620	13	might	might	AUX
taxlaw-8979	620	14	be	be	AUX
taxlaw-8979	620	15	politically	politically	ADV
taxlaw-8979	620	16	feasible	feasible	ADJ
taxlaw-8979	620	17	.	.	PUNCT
taxlaw-8979	621	1	such	such	DET
taxlaw-8979	621	2	a	a	DET
taxlaw-8979	621	3	registry	registry	NOUN
taxlaw-8979	621	4	would	would	AUX
taxlaw-8979	621	5	help	help	VERB
taxlaw-8979	621	6	government	government	NOUN
taxlaw-8979	621	7	investigators	investigator	NOUN
taxlaw-8979	621	8	by	by	ADP
taxlaw-8979	621	9	addressing	address	VERB
taxlaw-8979	621	10	the	the	DET
taxlaw-8979	621	11	information	information	NOUN
taxlaw-8979	621	12	disadvantage	disadvantage	NOUN
taxlaw-8979	621	13	facing	face	VERB
taxlaw-8979	621	14	governments	government	NOUN
taxlaw-8979	621	15	,	,	PUNCT
taxlaw-8979	621	16	namely	namely	ADV
taxlaw-8979	621	17	their	their	PRON
taxlaw-8979	621	18	inability	inability	NOUN
taxlaw-8979	621	19	to	to	PART
taxlaw-8979	621	20	identify	identify	VERB
taxlaw-8979	621	21	the	the	DET
taxlaw-8979	621	22	human	human	ADJ
taxlaw-8979	621	23	beneficial	beneficial	ADJ
taxlaw-8979	621	24	owners	owner	NOUN
taxlaw-8979	621	25	of	of	ADP
taxlaw-8979	621	26	cross	cross	ADJ
taxlaw-8979	621	27	-	-	ADJ
taxlaw-8979	621	28	border	border	ADJ
taxlaw-8979	621	29	investments	investment	NOUN
taxlaw-8979	621	30	.	.	PUNCT
taxlaw-8979	622	1	additionally	additionally	ADV
taxlaw-8979	622	2	,	,	PUNCT
taxlaw-8979	622	3	the	the	DET
taxlaw-8979	622	4	registry	registry	NOUN
taxlaw-8979	622	5	could	could	AUX
taxlaw-8979	622	6	help	help	VERB
taxlaw-8979	622	7	governments	government	NOUN
taxlaw-8979	622	8	determine	determine	VERB
taxlaw-8979	622	9	if	if	SCONJ
taxlaw-8979	622	10	their	their	PRON
taxlaw-8979	622	11	resident	resident	ADJ
taxlaw-8979	622	12	firms	firm	NOUN
taxlaw-8979	622	13	had	have	AUX
taxlaw-8979	622	14	paid	pay	VERB
taxlaw-8979	622	15	tax	tax	NOUN
taxlaw-8979	622	16	on	on	ADP
taxlaw-8979	622	17	worldwide	worldwide	ADJ
taxlaw-8979	622	18	income	income	NOUN
taxlaw-8979	622	19	.	.	PUNCT
taxlaw-8979	623	1	governments	government	NOUN
taxlaw-8979	623	2	might	might	AUX
taxlaw-8979	623	3	consider	consider	VERB
taxlaw-8979	623	4	inter	inter	ADJ
taxlaw-8979	623	5	-	-	ADJ
taxlaw-8979	623	6	government	government	ADJ
taxlaw-8979	623	7	exchange	exchange	NOUN
taxlaw-8979	623	8	of	of	ADP
taxlaw-8979	623	9	entity	entity	NOUN
taxlaw-8979	623	10	and	and	CCONJ
taxlaw-8979	623	11	ownership	ownership	NOUN
taxlaw-8979	623	12	information	information	NOUN
taxlaw-8979	623	13	if	if	SCONJ
taxlaw-8979	623	14	they	they	PRON
taxlaw-8979	623	15	were	be	AUX
taxlaw-8979	623	16	provided	provide	VERB
taxlaw-8979	623	17	with	with	ADP
taxlaw-8979	623	18	sufficient	sufficient	ADJ
taxlaw-8979	623	19	privacy	privacy	NOUN
taxlaw-8979	623	20	safeguards	safeguard	NOUN
taxlaw-8979	623	21	,	,	PUNCT
taxlaw-8979	623	22	including	include	VERB
taxlaw-8979	623	23	a	a	DET
taxlaw-8979	623	24	multilateral	multilateral	ADJ
taxlaw-8979	623	25	taxpayer	taxpayer	NOUN
taxlaw-8979	623	26	bill	bill	NOUN
taxlaw-8979	623	27	of	of	ADP
taxlaw-8979	623	28	rights.154	rights.154	NOUN
taxlaw-8979	623	29	the	the	DET
taxlaw-8979	623	30	european	european	PROPN
taxlaw-8979	623	31	union	union	PROPN
taxlaw-8979	623	32	has	have	AUX
taxlaw-8979	623	33	similarly	similarly	ADV
taxlaw-8979	623	34	decided	decide	VERB
taxlaw-8979	623	35	to	to	PART
taxlaw-8979	623	36	start	start	VERB
taxlaw-8979	623	37	with	with	ADP
taxlaw-8979	623	38	a	a	DET
taxlaw-8979	623	39	non	non	ADJ
taxlaw-8979	623	40	-	-	ADJ
taxlaw-8979	623	41	public	public	ADJ
taxlaw-8979	623	42	centralized	centralized	ADJ
taxlaw-8979	623	43	registry	registry	NOUN
taxlaw-8979	623	44	with	with	ADP
taxlaw-8979	623	45	plans	plan	NOUN
taxlaw-8979	623	46	to	to	PART
taxlaw-8979	623	47	transition	transition	VERB
taxlaw-8979	623	48	to	to	ADP
taxlaw-8979	623	49	public	public	ADJ
taxlaw-8979	623	50	registries.155	registries.155	NOUN
taxlaw-8979	623	51	under	under	ADP
taxlaw-8979	623	52	this	this	DET
taxlaw-8979	623	53	“	"	PUNCT
taxlaw-8979	623	54	tiered	tiered	ADJ
taxlaw-8979	623	55	access	access	NOUN
taxlaw-8979	623	56	”	"	PUNCT
taxlaw-8979	623	57	approach	approach	NOUN
taxlaw-8979	623	58	,	,	PUNCT
taxlaw-8979	623	59	law	law	NOUN
taxlaw-8979	623	60	enforcement	enforcement	NOUN
taxlaw-8979	623	61	is	be	AUX
taxlaw-8979	623	62	being	be	AUX
taxlaw-8979	623	63	provided	provide	VERB
taxlaw-8979	623	64	with	with	ADP
taxlaw-8979	623	65	full	full	ADJ
taxlaw-8979	623	66	access	access	NOUN
taxlaw-8979	623	67	to	to	ADP
taxlaw-8979	623	68	the	the	DET
taxlaw-8979	623	69	registry	registry	NOUN
taxlaw-8979	623	70	while	while	SCONJ
taxlaw-8979	623	71	members	member	NOUN
taxlaw-8979	623	72	of	of	ADP
taxlaw-8979	623	73	the	the	DET
taxlaw-8979	623	74	public	public	NOUN
taxlaw-8979	623	75	will	will	AUX
taxlaw-8979	623	76	only	only	ADV
taxlaw-8979	623	77	have	have	VERB
taxlaw-8979	623	78	access	access	NOUN
taxlaw-8979	623	79	to	to	ADP
taxlaw-8979	623	80	limited	limited	ADJ
taxlaw-8979	623	81	personal	personal	ADJ
taxlaw-8979	623	82	information	information	NOUN
taxlaw-8979	623	83	such	such	ADJ
taxlaw-8979	623	84	as	as	ADP
taxlaw-8979	623	85	the	the	DET
taxlaw-8979	623	86	beneficial	beneficial	ADJ
taxlaw-8979	623	87	owner	owner	NOUN
taxlaw-8979	623	88	’s	’s	PART
taxlaw-8979	623	89	name	name	NOUN
taxlaw-8979	623	90	and	and	CCONJ
taxlaw-8979	623	91	country	country	NOUN
taxlaw-8979	623	92	of	of	ADP
taxlaw-8979	623	93	residence	residence	NOUN
taxlaw-8979	623	94	.	.	PUNCT
taxlaw-8979	624	1	the	the	DET
taxlaw-8979	624	2	goal	goal	NOUN
taxlaw-8979	624	3	is	be	AUX
taxlaw-8979	624	4	to	to	PART
taxlaw-8979	624	5	provide	provide	VERB
taxlaw-8979	624	6	law	law	NOUN
taxlaw-8979	624	7	enforcement	enforcement	NOUN
taxlaw-8979	624	8	with	with	ADP
taxlaw-8979	624	9	accurate	accurate	ADJ
taxlaw-8979	624	10	and	and	CCONJ
taxlaw-8979	624	11	verifiable	verifiable	ADJ
taxlaw-8979	624	12	information	information	NOUN
taxlaw-8979	624	13	concerning	concern	VERB
taxlaw-8979	624	14	investment	investment	NOUN
taxlaw-8979	624	15	ownership	ownership	NOUN
taxlaw-8979	624	16	,	,	PUNCT
taxlaw-8979	624	17	which	which	PRON
taxlaw-8979	624	18	would	would	AUX
taxlaw-8979	624	19	improve	improve	VERB
taxlaw-8979	624	20	tax	tax	NOUN
taxlaw-8979	624	21	enforcement	enforcement	NOUN
taxlaw-8979	624	22	as	as	ADV
taxlaw-8979	624	23	well	well	ADV
taxlaw-8979	624	24	as	as	ADP
taxlaw-8979	624	25	anti	anti	ADJ
taxlaw-8979	624	26	-	-	ADJ
taxlaw-8979	624	27	money	money	ADJ
taxlaw-8979	624	28	laundering	laundering	NOUN
taxlaw-8979	624	29	and	and	CCONJ
taxlaw-8979	624	30	anti	anti	ADJ
taxlaw-8979	624	31	-	-	ADJ
taxlaw-8979	624	32	terrorist	terrorist	ADJ
taxlaw-8979	624	33	financing	financing	NOUN
taxlaw-8979	624	34	efforts	effort	NOUN
taxlaw-8979	624	35	.	.	PUNCT
taxlaw-8979	625	1	c.	c.	NOUN
taxlaw-8979	625	2	addressing	address	VERB
taxlaw-8979	625	3	the	the	DET
taxlaw-8979	625	4	problem	problem	NOUN
taxlaw-8979	625	5	of	of	ADP
taxlaw-8979	625	6	onshoring	onshore	VERB
taxlaw-8979	625	7	problematically	problematically	ADV
taxlaw-8979	625	8	,	,	PUNCT
taxlaw-8979	625	9	powerful	powerful	ADJ
taxlaw-8979	625	10	governments	government	NOUN
taxlaw-8979	625	11	such	such	ADJ
taxlaw-8979	625	12	as	as	ADP
taxlaw-8979	625	13	the	the	DET
taxlaw-8979	625	14	united	united	PROPN
taxlaw-8979	625	15	states	states	PROPN
taxlaw-8979	625	16	and	and	CCONJ
taxlaw-8979	625	17	japan	japan	PROPN
taxlaw-8979	625	18	maintain	maintain	VERB
taxlaw-8979	625	19	“	"	PUNCT
taxlaw-8979	625	20	onshore	onshore	ADJ
taxlaw-8979	625	21	”	"	PUNCT
taxlaw-8979	625	22	laws	law	NOUN
taxlaw-8979	625	23	that	that	PRON
taxlaw-8979	625	24	offer	offer	VERB
taxlaw-8979	625	25	tax	tax	NOUN
taxlaw-8979	625	26	-	-	PUNCT
taxlaw-8979	625	27	haven	haven	NOUN
taxlaw-8979	625	28	-	-	PUNCT
taxlaw-8979	625	29	like	like	ADJ
taxlaw-8979	625	30	benefits	benefit	NOUN
taxlaw-8979	625	31	via	via	ADP
taxlaw-8979	625	32	domestic	domestic	ADJ
taxlaw-8979	625	33	law	law	NOUN
taxlaw-8979	625	34	.	.	PUNCT
taxlaw-8979	626	1	for	for	ADP
taxlaw-8979	626	2	instance	instance	NOUN
taxlaw-8979	626	3	,	,	PUNCT
taxlaw-8979	626	4	domestic	domestic	ADJ
taxlaw-8979	626	5	corporate	corporate	ADJ
taxlaw-8979	626	6	laws	law	NOUN
taxlaw-8979	626	7	can	can	AUX
taxlaw-8979	626	8	mask	mask	VERB
taxlaw-8979	626	9	beneficial	beneficial	ADJ
taxlaw-8979	626	10	owner	owner	NOUN
taxlaw-8979	626	11	identities	identity	NOUN
taxlaw-8979	626	12	(	(	PUNCT
taxlaw-8979	626	13	that	that	PRON
taxlaw-8979	626	14	is	is	ADV
taxlaw-8979	626	15	,	,	PUNCT
taxlaw-8979	626	16	the	the	DET
taxlaw-8979	626	17	laws	law	NOUN
taxlaw-8979	626	18	hide	hide	VERB
taxlaw-8979	626	19	the	the	DET
taxlaw-8979	626	20	ultimate	ultimate	ADJ
taxlaw-8979	626	21	human	human	ADJ
taxlaw-8979	626	22	owner	owner	NOUN
taxlaw-8979	626	23	of	of	ADP
taxlaw-8979	626	24	the	the	DET
taxlaw-8979	626	25	asset	asset	NOUN
taxlaw-8979	626	26	)	)	PUNCT
taxlaw-8979	626	27	.	.	PUNCT
taxlaw-8979	627	1	according	accord	VERB
taxlaw-8979	627	2	to	to	ADP
taxlaw-8979	627	3	the	the	DET
taxlaw-8979	627	4	2020	2020	NUM
taxlaw-8979	627	5	global	global	ADJ
taxlaw-8979	627	6	financial	financial	ADJ
taxlaw-8979	627	7	secrecy	secrecy	NOUN
taxlaw-8979	627	8	index	index	NOUN
taxlaw-8979	627	9	published	publish	VERB
taxlaw-8979	627	10	by	by	ADP
taxlaw-8979	627	11	tax	tax	NOUN
taxlaw-8979	627	12	justice	justice	NOUN
taxlaw-8979	627	13	network	network	PROPN
taxlaw-8979	627	14	,	,	PUNCT
taxlaw-8979	627	15	u.s	u.s	PROPN
taxlaw-8979	627	16	.	.	PROPN
taxlaw-8979	627	17	laws	law	NOUN
taxlaw-8979	627	18	provide	provide	VERB
taxlaw-8979	627	19	the	the	DET
taxlaw-8979	627	20	second	second	ADV
taxlaw-8979	627	21	-	-	PUNCT
taxlaw-8979	627	22	most	most	ADV
taxlaw-8979	627	23	financial	financial	ADJ
taxlaw-8979	627	24	secrecy	secrecy	NOUN
taxlaw-8979	627	25	in	in	ADP
taxlaw-8979	627	26	the	the	DET
taxlaw-8979	627	27	world	world	NOUN
taxlaw-8979	627	28	,	,	PUNCT
taxlaw-8979	627	29	whereas	whereas	SCONJ
taxlaw-8979	627	30	japan	japan	PROPN
taxlaw-8979	627	31	ranks	rank	VERB
taxlaw-8979	627	32	number	number	NOUN
taxlaw-8979	627	33	seven	seven	NUM
taxlaw-8979	627	34	(	(	PUNCT
taxlaw-8979	627	35	the	the	DET
taxlaw-8979	627	36	number	number	NOUN
taxlaw-8979	627	37	one	one	NUM
taxlaw-8979	627	38	secrecy	secrecy	NOUN
taxlaw-8979	627	39	zone	zone	NOUN
taxlaw-8979	627	40	is	be	AUX
taxlaw-8979	627	41	the	the	DET
taxlaw-8979	627	42	cayman	cayman	PROPN
taxlaw-8979	627	43	islands	island	NOUN
taxlaw-8979	627	44	,	,	PUNCT
taxlaw-8979	627	45	and	and	CCONJ
taxlaw-8979	627	46	the	the	DET
taxlaw-8979	627	47	rest	rest	NOUN
taxlaw-8979	627	48	of	of	ADP
taxlaw-8979	627	49	the	the	DET
taxlaw-8979	627	50	top	top	ADJ
taxlaw-8979	627	51	ten	ten	NUM
taxlaw-8979	627	52	are	be	AUX
taxlaw-8979	627	53	all	all	PRON
taxlaw-8979	627	54	tax	tax	NOUN
taxlaw-8979	627	55	havens.)156	havens.)156	NOUN
taxlaw-8979	627	56	153	153	NUM
taxlaw-8979	627	57	see	see	NOUN
taxlaw-8979	627	58	maya	maya	PROPN
taxlaw-8979	627	59	forstater	forstater	PROPN
taxlaw-8979	627	60	,	,	PUNCT
taxlaw-8979	627	61	beneficial	beneficial	ADJ
taxlaw-8979	627	62	openness	openness	NOUN
taxlaw-8979	627	63	?	?	PUNCT
taxlaw-8979	628	1	weighing	weigh	VERB
taxlaw-8979	628	2	the	the	DET
taxlaw-8979	628	3	costs	cost	NOUN
taxlaw-8979	628	4	and	and	CCONJ
taxlaw-8979	628	5	benefits	benefit	NOUN
taxlaw-8979	628	6	of	of	ADP
taxlaw-8979	628	7	financial	financial	ADJ
taxlaw-8979	628	8	transparency	transparency	NOUN
taxlaw-8979	628	9	(	(	PUNCT
taxlaw-8979	628	10	cmi	cmi	NOUN
taxlaw-8979	628	11	working	working	PROPN
taxlaw-8979	628	12	paper	paper	PROPN
taxlaw-8979	628	13	no	no	INTJ
taxlaw-8979	628	14	.	.	PROPN
taxlaw-8979	628	15	3	3	NUM
taxlaw-8979	628	16	,	,	PUNCT
taxlaw-8979	628	17	2017	2017	NUM
taxlaw-8979	628	18	)	)	PUNCT
taxlaw-8979	628	19	(	(	PUNCT
taxlaw-8979	628	20	reviewing	review	VERB
taxlaw-8979	628	21	pros	pro	NOUN
taxlaw-8979	628	22	and	and	CCONJ
taxlaw-8979	628	23	cons	con	NOUN
taxlaw-8979	628	24	of	of	ADP
taxlaw-8979	628	25	public	public	ADJ
taxlaw-8979	628	26	disclosures	disclosure	NOUN
taxlaw-8979	628	27	)	)	PUNCT
taxlaw-8979	628	28	.	.	PUNCT
taxlaw-8979	629	1	154	154	NUM
taxlaw-8979	629	2	see	see	VERB
taxlaw-8979	629	3	arthur	arthur	PROPN
taxlaw-8979	629	4	j.	j.	PROPN
taxlaw-8979	629	5	cockfield	cockfield	PROPN
taxlaw-8979	629	6	,	,	PUNCT
taxlaw-8979	629	7	protecting	protect	VERB
taxlaw-8979	629	8	taxpayer	taxpayer	NOUN
taxlaw-8979	629	9	privacy	privacy	NOUN
taxlaw-8979	629	10	rights	right	NOUN
taxlaw-8979	629	11	under	under	ADP
taxlaw-8979	629	12	enhanced	enhanced	ADJ
taxlaw-8979	629	13	cross	cross	ADJ
taxlaw-8979	629	14	-	-	ADJ
taxlaw-8979	629	15	border	border	ADJ
taxlaw-8979	629	16	tax	tax	NOUN
taxlaw-8979	629	17	information	information	NOUN
taxlaw-8979	629	18	exchange	exchange	NOUN
taxlaw-8979	629	19	:	:	PUNCT
taxlaw-8979	629	20	toward	toward	ADP
taxlaw-8979	629	21	a	a	DET
taxlaw-8979	629	22	multilateral	multilateral	ADJ
taxlaw-8979	629	23	taxpayer	taxpayer	NOUN
taxlaw-8979	629	24	bill	bill	NOUN
taxlaw-8979	629	25	of	of	ADP
taxlaw-8979	629	26	rights	right	NOUN
taxlaw-8979	629	27	,	,	PUNCT
taxlaw-8979	629	28	42	42	NUM
taxlaw-8979	629	29	u.	u.	PROPN
taxlaw-8979	629	30	b.c	b.c	PROPN
taxlaw-8979	629	31	.	.	PROPN
taxlaw-8979	629	32	l.	l.	PROPN
taxlaw-8979	629	33	rev	rev	PROPN
taxlaw-8979	629	34	.	.	PROPN
taxlaw-8979	629	35	420	420	NUM
taxlaw-8979	629	36	(	(	PUNCT
taxlaw-8979	629	37	2010	2010	NUM
taxlaw-8979	629	38	)	)	PUNCT
taxlaw-8979	629	39	.	.	PUNCT
taxlaw-8979	630	1	155	155	NUM
taxlaw-8979	630	2	see	see	VERB
taxlaw-8979	630	3	european	european	PROPN
taxlaw-8979	630	4	commission	commission	PROPN
taxlaw-8979	630	5	,	,	PUNCT
taxlaw-8979	630	6	report	report	NOUN
taxlaw-8979	630	7	from	from	ADP
taxlaw-8979	630	8	the	the	DET
taxlaw-8979	630	9	commission	commission	NOUN
taxlaw-8979	630	10	to	to	ADP
taxlaw-8979	630	11	the	the	DET
taxlaw-8979	630	12	european	european	ADJ
taxlaw-8979	630	13	parliament	parliament	NOUN
taxlaw-8979	630	14	on	on	ADP
taxlaw-8979	630	15	the	the	DET
taxlaw-8979	630	16	council	council	NOUN
taxlaw-8979	630	17	on	on	ADP
taxlaw-8979	630	18	the	the	DET
taxlaw-8979	630	19	interconnection	interconnection	NOUN
taxlaw-8979	630	20	of	of	ADP
taxlaw-8979	630	21	national	national	ADJ
taxlaw-8979	630	22	centralised	centralised	ADJ
taxlaw-8979	630	23	automated	automate	VERB
taxlaw-8979	630	24	mechanisms	mechanism	NOUN
taxlaw-8979	630	25	(	(	PUNCT
taxlaw-8979	630	26	central	central	ADJ
taxlaw-8979	630	27	registries	registry	NOUN
taxlaw-8979	630	28	or	or	CCONJ
taxlaw-8979	630	29	central	central	ADJ
taxlaw-8979	630	30	electronic	electronic	ADJ
taxlaw-8979	630	31	data	datum	NOUN
taxlaw-8979	630	32	retrieval	retrieval	NOUN
taxlaw-8979	630	33	systems	system	NOUN
taxlaw-8979	630	34	)	)	PUNCT
taxlaw-8979	630	35	of	of	ADP
taxlaw-8979	630	36	the	the	DET
taxlaw-8979	630	37	member	member	NOUN
taxlaw-8979	630	38	states	state	NOUN
taxlaw-8979	630	39	on	on	ADP
taxlaw-8979	630	40	bank	bank	NOUN
taxlaw-8979	630	41	accounts	account	NOUN
taxlaw-8979	630	42	(	(	PUNCT
taxlaw-8979	630	43	brussels	brussels	PROPN
taxlaw-8979	630	44	,	,	PUNCT
taxlaw-8979	630	45	july	july	PROPN
taxlaw-8979	630	46	24	24	NUM
taxlaw-8979	630	47	,	,	PUNCT
taxlaw-8979	630	48	2019	2019	NUM
taxlaw-8979	630	49	com	com	NOUN
taxlaw-8979	630	50	372	372	NUM
taxlaw-8979	630	51	final	final	ADJ
taxlaw-8979	630	52	2019	2019	NUM
taxlaw-8979	630	53	)	)	PUNCT
taxlaw-8979	630	54	.	.	PUNCT
taxlaw-8979	631	1	156	156	NUM
taxlaw-8979	631	2	see	see	VERB
taxlaw-8979	631	3	tax	tax	NOUN
taxlaw-8979	631	4	justice	justice	NOUN
taxlaw-8979	631	5	network	network	NOUN
taxlaw-8979	631	6	,	,	PUNCT
taxlaw-8979	631	7	financial	financial	ADJ
taxlaw-8979	631	8	secrecy	secrecy	NOUN
taxlaw-8979	631	9	index	index	NOUN
taxlaw-8979	631	10	2020	2020	NUM
taxlaw-8979	631	11	(	(	PUNCT
taxlaw-8979	631	12	2020	2020	NUM
taxlaw-8979	631	13	)	)	PUNCT
taxlaw-8979	631	14	.	.	PUNCT
taxlaw-8979	632	1	columbia	columbia	PROPN
taxlaw-8979	632	2	journal	journal	PROPN
taxlaw-8979	632	3	of	of	ADP
taxlaw-8979	632	4	tax	tax	NOUN
taxlaw-8979	632	5	law	law	NOUN
taxlaw-8979	633	1	[	[	X
taxlaw-8979	633	2	vol	vol	NOUN
taxlaw-8979	633	3	:	:	PUNCT
taxlaw-8979	633	4	13:45	13:45	NUM
taxlaw-8979	633	5	72	72	NUM
taxlaw-8979	633	6	other	other	ADJ
taxlaw-8979	633	7	countries	country	NOUN
taxlaw-8979	633	8	that	that	PRON
taxlaw-8979	633	9	are	be	AUX
taxlaw-8979	633	10	ostensibly	ostensibly	ADV
taxlaw-8979	633	11	“	"	PUNCT
taxlaw-8979	633	12	good	good	ADJ
taxlaw-8979	633	13	players	player	NOUN
taxlaw-8979	633	14	”	"	PUNCT
taxlaw-8979	633	15	maintain	maintain	VERB
taxlaw-8979	633	16	laws	law	NOUN
taxlaw-8979	633	17	that	that	PRON
taxlaw-8979	633	18	make	make	VERB
taxlaw-8979	633	19	it	it	PRON
taxlaw-8979	633	20	hard	hard	ADJ
taxlaw-8979	633	21	or	or	CCONJ
taxlaw-8979	633	22	impossible	impossible	ADJ
taxlaw-8979	633	23	to	to	PART
taxlaw-8979	633	24	identify	identify	VERB
taxlaw-8979	633	25	who	who	PRON
taxlaw-8979	633	26	owns	own	VERB
taxlaw-8979	633	27	what	what	PRON
taxlaw-8979	633	28	:	:	PUNCT
taxlaw-8979	633	29	the	the	DET
taxlaw-8979	633	30	united	united	ADJ
taxlaw-8979	633	31	kingdom	kingdom	PROPN
taxlaw-8979	633	32	is	be	AUX
taxlaw-8979	633	33	ranked	rank	VERB
taxlaw-8979	633	34	the	the	DET
taxlaw-8979	633	35	twelfth	twelfth	ADJ
taxlaw-8979	633	36	most	most	ADV
taxlaw-8979	633	37	financial	financial	ADJ
taxlaw-8979	633	38	secret	secret	ADJ
taxlaw-8979	633	39	jurisdiction	jurisdiction	NOUN
taxlaw-8979	633	40	in	in	ADP
taxlaw-8979	633	41	the	the	DET
taxlaw-8979	633	42	work	work	NOUN
taxlaw-8979	633	43	;	;	PUNCT
taxlaw-8979	633	44	germany	germany	PROPN
taxlaw-8979	633	45	is	be	AUX
taxlaw-8979	633	46	ranked	rank	VERB
taxlaw-8979	633	47	fourteenth	fourteenth	ADJ
taxlaw-8979	633	48	,	,	PUNCT
taxlaw-8979	633	49	and	and	CCONJ
taxlaw-8979	633	50	canada	canada	PROPN
taxlaw-8979	633	51	is	be	AUX
taxlaw-8979	633	52	ranked	rank	VERB
taxlaw-8979	633	53	nineteenth	nineteenth	ADJ
taxlaw-8979	633	54	.	.	PUNCT
taxlaw-8979	634	1	by	by	ADP
taxlaw-8979	634	2	comparison	comparison	NOUN
taxlaw-8979	634	3	,	,	PUNCT
taxlaw-8979	634	4	the	the	DET
taxlaw-8979	634	5	bahamas	bahamas	PROPN
taxlaw-8979	634	6	,	,	PUNCT
taxlaw-8979	634	7	a	a	DET
taxlaw-8979	634	8	caribbean	caribbean	ADJ
taxlaw-8979	634	9	tax	tax	NOUN
taxlaw-8979	634	10	haven	haven	NOUN
taxlaw-8979	634	11	,	,	PUNCT
taxlaw-8979	634	12	ranks	rank	VERB
taxlaw-8979	634	13	twenty	twenty	NUM
taxlaw-8979	634	14	-	-	PUNCT
taxlaw-8979	634	15	two	two	NUM
taxlaw-8979	634	16	,	,	PUNCT
taxlaw-8979	634	17	and	and	CCONJ
taxlaw-8979	634	18	russia	russia	PROPN
taxlaw-8979	634	19	ranks	rank	VERB
taxlaw-8979	634	20	fortyfour	fortyfour	NOUN
taxlaw-8979	634	21	:	:	PUNCT
taxlaw-8979	634	22	both	both	PRON
taxlaw-8979	634	23	of	of	ADP
taxlaw-8979	634	24	these	these	DET
taxlaw-8979	634	25	countries	country	NOUN
taxlaw-8979	634	26	have	have	VERB
taxlaw-8979	634	27	laws	law	NOUN
taxlaw-8979	634	28	that	that	PRON
taxlaw-8979	634	29	provide	provide	VERB
taxlaw-8979	634	30	more	more	ADJ
taxlaw-8979	634	31	fiscal	fiscal	ADJ
taxlaw-8979	634	32	transparency	transparency	NOUN
taxlaw-8979	634	33	than	than	ADP
taxlaw-8979	634	34	their	their	PRON
taxlaw-8979	634	35	higherranked	higherranke	VERB
taxlaw-8979	634	36	counterparts.157	counterparts.157	NOUN
taxlaw-8979	634	37	wealthy	wealthy	ADJ
taxlaw-8979	634	38	democracies	democracy	NOUN
taxlaw-8979	634	39	have	have	AUX
taxlaw-8979	634	40	enacted	enact	VERB
taxlaw-8979	634	41	laws	law	NOUN
taxlaw-8979	634	42	that	that	PRON
taxlaw-8979	634	43	allow	allow	VERB
taxlaw-8979	634	44	foreign	foreign	ADJ
taxlaw-8979	634	45	investors	investor	NOUN
taxlaw-8979	634	46	to	to	PART
taxlaw-8979	634	47	conceal	conceal	VERB
taxlaw-8979	634	48	their	their	PRON
taxlaw-8979	634	49	identities	identity	NOUN
taxlaw-8979	634	50	because	because	SCONJ
taxlaw-8979	634	51	these	these	DET
taxlaw-8979	634	52	countries	country	NOUN
taxlaw-8979	634	53	came	come	VERB
taxlaw-8979	634	54	to	to	PART
taxlaw-8979	634	55	depend	depend	VERB
taxlaw-8979	634	56	on	on	ADP
taxlaw-8979	634	57	illicit	illicit	ADJ
taxlaw-8979	634	58	financial	financial	ADJ
taxlaw-8979	634	59	flows	flow	NOUN
taxlaw-8979	634	60	,	,	PUNCT
taxlaw-8979	634	61	trillions	trillion	NOUN
taxlaw-8979	634	62	of	of	ADP
taxlaw-8979	634	63	dollars	dollar	NOUN
taxlaw-8979	634	64	over	over	ADP
taxlaw-8979	634	65	the	the	DET
taxlaw-8979	634	66	decades	decade	NOUN
taxlaw-8979	634	67	,	,	PUNCT
taxlaw-8979	634	68	from	from	ADP
taxlaw-8979	634	69	these	these	DET
taxlaw-8979	634	70	investors	investor	NOUN
taxlaw-8979	634	71	to	to	PART
taxlaw-8979	634	72	buoy	buoy	VERB
taxlaw-8979	634	73	their	their	PRON
taxlaw-8979	634	74	economies.158	economies.158	NOUN
taxlaw-8979	634	75	consider	consider	VERB
taxlaw-8979	634	76	one	one	NUM
taxlaw-8979	634	77	example	example	NOUN
taxlaw-8979	634	78	from	from	ADP
taxlaw-8979	634	79	luanda	luanda	PROPN
taxlaw-8979	634	80	leaks	leak	NOUN
taxlaw-8979	634	81	,	,	PUNCT
taxlaw-8979	634	82	which	which	PRON
taxlaw-8979	634	83	revealed	reveal	VERB
taxlaw-8979	634	84	how	how	SCONJ
taxlaw-8979	634	85	africa	africa	PROPN
taxlaw-8979	634	86	’s	’s	PART
taxlaw-8979	634	87	wealthiest	wealthy	ADJ
taxlaw-8979	634	88	woman	woman	NOUN
taxlaw-8979	634	89	stole	steal	VERB
taxlaw-8979	634	90	from	from	ADP
taxlaw-8979	634	91	her	her	PRON
taxlaw-8979	634	92	home	home	NOUN
taxlaw-8979	634	93	country	country	NOUN
taxlaw-8979	634	94	of	of	ADP
taxlaw-8979	634	95	angola	angola	PROPN
taxlaw-8979	634	96	and	and	CCONJ
taxlaw-8979	634	97	hid	hide	VERB
taxlaw-8979	634	98	her	her	PRON
taxlaw-8979	634	99	loot	loot	NOUN
taxlaw-8979	634	100	within	within	ADP
taxlaw-8979	634	101	tax	tax	NOUN
taxlaw-8979	634	102	havens.159	havens.159	NOUN
taxlaw-8979	634	103	the	the	DET
taxlaw-8979	634	104	leaks	leak	NOUN
taxlaw-8979	634	105	disclosed	disclose	VERB
taxlaw-8979	634	106	that	that	SCONJ
taxlaw-8979	634	107	she	she	PRON
taxlaw-8979	634	108	set	set	VERB
taxlaw-8979	634	109	up	up	ADP
taxlaw-8979	634	110	a	a	DET
taxlaw-8979	634	111	corporation	corporation	NOUN
taxlaw-8979	634	112	in	in	ADP
taxlaw-8979	634	113	delaware	delaware	PROPN
taxlaw-8979	634	114	to	to	PART
taxlaw-8979	634	115	hold	hold	VERB
taxlaw-8979	634	116	title	title	NOUN
taxlaw-8979	634	117	to	to	ADP
taxlaw-8979	634	118	a	a	DET
taxlaw-8979	634	119	$	$	SYM
taxlaw-8979	634	120	1.8	1.8	NUM
taxlaw-8979	634	121	million	million	NUM
taxlaw-8979	634	122	home	home	NOUN
taxlaw-8979	634	123	in	in	ADP
taxlaw-8979	634	124	lisbon	lisbon	PROPN
taxlaw-8979	634	125	,	,	PUNCT
taxlaw-8979	634	126	portugal.160	portugal.160	VERB
taxlaw-8979	634	127	her	her	PRON
taxlaw-8979	634	128	advisors	advisor	NOUN
taxlaw-8979	634	129	presumably	presumably	ADV
taxlaw-8979	634	130	chose	choose	VERB
taxlaw-8979	634	131	delaware	delaware	PROPN
taxlaw-8979	634	132	because	because	SCONJ
taxlaw-8979	634	133	the	the	DET
taxlaw-8979	634	134	state	state	NOUN
taxlaw-8979	634	135	’s	’s	PART
taxlaw-8979	634	136	corporate	corporate	ADJ
taxlaw-8979	634	137	laws	law	NOUN
taxlaw-8979	634	138	permit	permit	VERB
taxlaw-8979	634	139	investors	investor	NOUN
taxlaw-8979	634	140	to	to	PART
taxlaw-8979	634	141	hide	hide	VERB
taxlaw-8979	634	142	the	the	DET
taxlaw-8979	634	143	real	real	ADJ
taxlaw-8979	634	144	human	human	ADJ
taxlaw-8979	634	145	owner	owner	NOUN
taxlaw-8979	634	146	of	of	ADP
taxlaw-8979	634	147	assets	asset	NOUN
taxlaw-8979	634	148	.	.	PUNCT
taxlaw-8979	635	1	the	the	DET
taxlaw-8979	635	2	more	more	ADV
taxlaw-8979	635	3	recent	recent	ADJ
taxlaw-8979	635	4	pandora	pandora	NOUN
taxlaw-8979	635	5	papers	paper	NOUN
taxlaw-8979	635	6	revealed	reveal	VERB
taxlaw-8979	635	7	that	that	SCONJ
taxlaw-8979	635	8	south	south	PROPN
taxlaw-8979	635	9	dakota	dakota	PROPN
taxlaw-8979	635	10	has	have	AUX
taxlaw-8979	635	11	become	become	VERB
taxlaw-8979	635	12	a	a	DET
taxlaw-8979	635	13	“	"	PUNCT
taxlaw-8979	635	14	go	go	VERB
taxlaw-8979	635	15	-	-	PUNCT
taxlaw-8979	635	16	to	to	ADP
taxlaw-8979	635	17	destination	destination	NOUN
taxlaw-8979	635	18	”	"	PUNCT
taxlaw-8979	635	19	for	for	ADP
taxlaw-8979	635	20	individuals	individual	NOUN
taxlaw-8979	635	21	trying	try	VERB
taxlaw-8979	635	22	to	to	PART
taxlaw-8979	635	23	reduce	reduce	VERB
taxlaw-8979	635	24	taxes	taxis	NOUN
taxlaw-8979	635	25	and/or	and/or	CCONJ
taxlaw-8979	635	26	hide	hide	VERB
taxlaw-8979	635	27	their	their	PRON
taxlaw-8979	635	28	ownership	ownership	NOUN
taxlaw-8979	635	29	of	of	ADP
taxlaw-8979	635	30	assets	asset	NOUN
taxlaw-8979	635	31	.	.	PUNCT
taxlaw-8979	636	1	in	in	ADP
taxlaw-8979	636	2	2020	2020	NUM
taxlaw-8979	636	3	,	,	PUNCT
taxlaw-8979	636	4	south	south	PROPN
taxlaw-8979	636	5	dakota	dakota	PROPN
taxlaw-8979	636	6	’s	’s	PART
taxlaw-8979	636	7	growing	grow	VERB
taxlaw-8979	636	8	trust	trust	NOUN
taxlaw-8979	636	9	industry	industry	NOUN
taxlaw-8979	636	10	held	hold	VERB
taxlaw-8979	636	11	an	an	DET
taxlaw-8979	636	12	estimated	estimate	VERB
taxlaw-8979	636	13	$	$	SYM
taxlaw-8979	636	14	367	367	NUM
taxlaw-8979	636	15	billion	billion	NUM
taxlaw-8979	636	16	in	in	ADP
taxlaw-8979	636	17	assets	asset	NOUN
taxlaw-8979	636	18	,	,	PUNCT
taxlaw-8979	636	19	which	which	PRON
taxlaw-8979	636	20	were	be	AUX
taxlaw-8979	636	21	mainly	mainly	ADV
taxlaw-8979	636	22	owned	own	VERB
taxlaw-8979	636	23	by	by	ADP
taxlaw-8979	636	24	non	non	NOUN
taxlaw-8979	636	25	-	-	NOUN
taxlaw-8979	636	26	residents	resident	NOUN
taxlaw-8979	636	27	who	who	PRON
taxlaw-8979	636	28	may	may	AUX
taxlaw-8979	636	29	be	be	AUX
taxlaw-8979	636	30	using	use	VERB
taxlaw-8979	636	31	trusts	trust	NOUN
taxlaw-8979	636	32	to	to	PART
taxlaw-8979	636	33	mask	mask	VERB
taxlaw-8979	636	34	ownership	ownership	NOUN
taxlaw-8979	636	35	so	so	SCONJ
taxlaw-8979	636	36	that	that	SCONJ
taxlaw-8979	636	37	their	their	PRON
taxlaw-8979	636	38	home	home	NOUN
taxlaw-8979	636	39	governments	government	NOUN
taxlaw-8979	636	40	never	never	ADV
taxlaw-8979	636	41	find	find	VERB
taxlaw-8979	636	42	out.161	out.161	ADP
taxlaw-8979	636	43	any	any	DET
taxlaw-8979	636	44	anti	anti	ADJ
taxlaw-8979	636	45	-	-	ADJ
taxlaw-8979	636	46	tax	tax	ADJ
taxlaw-8979	636	47	haven	haven	NOUN
taxlaw-8979	636	48	initiative	initiative	NOUN
taxlaw-8979	636	49	needs	need	VERB
taxlaw-8979	636	50	to	to	PART
taxlaw-8979	636	51	take	take	VERB
taxlaw-8979	636	52	into	into	ADP
taxlaw-8979	636	53	account	account	NOUN
taxlaw-8979	636	54	and	and	CCONJ
taxlaw-8979	636	55	overcome	overcome	VERB
taxlaw-8979	636	56	the	the	DET
taxlaw-8979	636	57	incentives	incentive	NOUN
taxlaw-8979	636	58	that	that	PRON
taxlaw-8979	636	59	promote	promote	VERB
taxlaw-8979	636	60	global	global	ADJ
taxlaw-8979	636	61	fiscal	fiscal	ADJ
taxlaw-8979	636	62	opacity	opacity	NOUN
taxlaw-8979	636	63	when	when	SCONJ
taxlaw-8979	636	64	monies	monie	NOUN
taxlaw-8979	636	65	are	be	AUX
taxlaw-8979	636	66	transferred	transfer	VERB
taxlaw-8979	636	67	to	to	ADP
taxlaw-8979	636	68	,	,	PUNCT
taxlaw-8979	636	69	and	and	CCONJ
taxlaw-8979	636	70	often	often	ADV
taxlaw-8979	636	71	hidden	hide	VERB
taxlaw-8979	636	72	within	within	ADP
taxlaw-8979	636	73	,	,	PUNCT
taxlaw-8979	636	74	tax	tax	NOUN
taxlaw-8979	636	75	havens.162	havens.162	NOUN
taxlaw-8979	636	76	tax	tax	NOUN
taxlaw-8979	636	77	havens	haven	NOUN
taxlaw-8979	636	78	themselves	themselves	PRON
taxlaw-8979	636	79	wish	wish	VERB
taxlaw-8979	636	80	to	to	PART
taxlaw-8979	636	81	maintain	maintain	VERB
taxlaw-8979	636	82	financial	financial	ADJ
taxlaw-8979	636	83	secrecy	secrecy	NOUN
taxlaw-8979	636	84	as	as	SCONJ
taxlaw-8979	636	85	it	it	PRON
taxlaw-8979	636	86	brings	bring	VERB
taxlaw-8979	636	87	in	in	ADP
taxlaw-8979	636	88	more	more	ADJ
taxlaw-8979	636	89	business.163	business.163	ADJ
taxlaw-8979	636	90	non	non	ADJ
taxlaw-8979	636	91	-	-	ADJ
taxlaw-8979	636	92	democratic	democratic	ADJ
taxlaw-8979	636	93	countries	country	NOUN
taxlaw-8979	636	94	tolerate	tolerate	VERB
taxlaw-8979	636	95	(	(	PUNCT
taxlaw-8979	636	96	or	or	CCONJ
taxlaw-8979	636	97	promote	promote	VERB
taxlaw-8979	636	98	the	the	DET
taxlaw-8979	636	99	use	use	NOUN
taxlaw-8979	636	100	of	of	ADP
taxlaw-8979	636	101	)	)	PUNCT
taxlaw-8979	636	102	tax	tax	NOUN
taxlaw-8979	636	103	havens	haven	NOUN
taxlaw-8979	636	104	because	because	SCONJ
taxlaw-8979	636	105	they	they	PRON
taxlaw-8979	636	106	allow	allow	VERB
taxlaw-8979	636	107	wealthy	wealthy	ADJ
taxlaw-8979	636	108	elites	elite	NOUN
taxlaw-8979	636	109	to	to	PART
taxlaw-8979	636	110	hide	hide	VERB
taxlaw-8979	636	111	and	and	CCONJ
taxlaw-8979	636	112	invest	invest	VERB
taxlaw-8979	636	113	monies	monie	NOUN
taxlaw-8979	636	114	offshore	offshore	ADV
taxlaw-8979	636	115	,	,	PUNCT
taxlaw-8979	636	116	hence	hence	ADV
taxlaw-8979	636	117	incentivizing	incentivize	VERB
taxlaw-8979	636	118	them	they	PRON
taxlaw-8979	636	119	to	to	PART
taxlaw-8979	636	120	create	create	VERB
taxlaw-8979	636	121	new	new	ADJ
taxlaw-8979	636	122	wealth	wealth	NOUN
taxlaw-8979	636	123	.	.	PUNCT
taxlaw-8979	637	1	oecd	oecd	PROPN
taxlaw-8979	637	2	countries	country	NOUN
taxlaw-8979	637	3	often	often	ADV
taxlaw-8979	637	4	benefit	benefit	VERB
taxlaw-8979	637	5	from	from	ADP
taxlaw-8979	637	6	financial	financial	ADJ
taxlaw-8979	637	7	secrecy	secrecy	NOUN
taxlaw-8979	637	8	because	because	SCONJ
taxlaw-8979	637	9	it	it	PRON
taxlaw-8979	637	10	has	have	AUX
taxlaw-8979	637	11	allowed	allow	VERB
taxlaw-8979	637	12	trillions	trillion	NOUN
taxlaw-8979	637	13	of	of	ADP
taxlaw-8979	637	14	dollars	dollar	NOUN
taxlaw-8979	637	15	from	from	ADP
taxlaw-8979	637	16	global	global	ADJ
taxlaw-8979	637	17	investors	investor	NOUN
taxlaw-8979	637	18	to	to	PART
taxlaw-8979	637	19	be	be	AUX
taxlaw-8979	637	20	invested	invest	VERB
taxlaw-8979	637	21	in	in	ADP
taxlaw-8979	637	22	their	their	PRON
taxlaw-8979	637	23	economies	economy	NOUN
taxlaw-8979	637	24	,	,	PUNCT
taxlaw-8979	637	25	generating	generate	VERB
taxlaw-8979	637	26	new	new	ADJ
taxlaw-8979	637	27	wealth	wealth	NOUN
taxlaw-8979	637	28	and	and	CCONJ
taxlaw-8979	637	29	employment	employment	NOUN
taxlaw-8979	637	30	.	.	PUNCT
taxlaw-8979	638	1	as	as	SCONJ
taxlaw-8979	638	2	governments	government	NOUN
taxlaw-8979	638	3	around	around	ADP
taxlaw-8979	638	4	the	the	DET
taxlaw-8979	638	5	world	world	NOUN
taxlaw-8979	638	6	crack	crack	VERB
taxlaw-8979	638	7	down	down	ADP
taxlaw-8979	638	8	on	on	ADP
taxlaw-8979	638	9	tax	tax	NOUN
taxlaw-8979	638	10	havens	haven	NOUN
taxlaw-8979	638	11	,	,	PUNCT
taxlaw-8979	638	12	some	some	PRON
taxlaw-8979	638	13	may	may	AUX
taxlaw-8979	638	14	be	be	AUX
taxlaw-8979	638	15	tempted	tempt	VERB
taxlaw-8979	638	16	to	to	PART
taxlaw-8979	638	17	create	create	VERB
taxlaw-8979	638	18	new	new	ADJ
taxlaw-8979	638	19	onshore	onshore	ADJ
taxlaw-8979	638	20	rules	rule	NOUN
taxlaw-8979	638	21	that	that	PRON
taxlaw-8979	638	22	provide	provide	VERB
taxlaw-8979	638	23	tax	tax	NOUN
taxlaw-8979	638	24	-	-	PUNCT
taxlaw-8979	638	25	haven	haven	NOUN
taxlaw-8979	638	26	-	-	PUNCT
taxlaw-8979	638	27	like	like	ADJ
taxlaw-8979	638	28	benefits	benefit	NOUN
taxlaw-8979	638	29	under	under	ADP
taxlaw-8979	638	30	domestic	domestic	ADJ
taxlaw-8979	638	31	law	law	NOUN
taxlaw-8979	638	32	.	.	PUNCT
taxlaw-8979	639	1	increasing	increase	VERB
taxlaw-8979	639	2	global	global	ADJ
taxlaw-8979	639	3	cooperation	cooperation	NOUN
taxlaw-8979	639	4	is	be	AUX
taxlaw-8979	639	5	required	require	VERB
taxlaw-8979	639	6	so	so	SCONJ
taxlaw-8979	639	7	that	that	SCONJ
taxlaw-8979	639	8	countries	country	NOUN
taxlaw-8979	639	9	agree	agree	VERB
taxlaw-8979	639	10	to	to	PART
taxlaw-8979	639	11	prohibit	prohibit	VERB
taxlaw-8979	639	12	or	or	CCONJ
taxlaw-8979	639	13	restrict	restrict	VERB
taxlaw-8979	639	14	their	their	PRON
taxlaw-8979	639	15	onshoring	onshore	VERB
taxlaw-8979	639	16	laws	law	NOUN
taxlaw-8979	639	17	.	.	PUNCT
taxlaw-8979	640	1	157	157	NUM
taxlaw-8979	640	2	see	see	VERB
taxlaw-8979	640	3	dave	dave	PROPN
taxlaw-8979	640	4	seglins	seglin	NOUN
taxlaw-8979	640	5	,	,	PUNCT
taxlaw-8979	640	6	‘	'	PUNCT
taxlaw-8979	640	7	tax	tax	NOUN
taxlaw-8979	640	8	haven	haven	NOUN
taxlaw-8979	640	9	’	'	PUNCT
taxlaw-8979	640	10	canada	canada	PROPN
taxlaw-8979	640	11	being	be	AUX
taxlaw-8979	640	12	used	use	VERB
taxlaw-8979	640	13	by	by	ADP
taxlaw-8979	640	14	offshore	offshore	ADJ
taxlaw-8979	640	15	cheats	cheat	NOUN
taxlaw-8979	640	16	,	,	PUNCT
taxlaw-8979	640	17	panama	panama	PROPN
taxlaw-8979	640	18	papers	paper	NOUN
taxlaw-8979	640	19	show	show	VERB
taxlaw-8979	640	20	,	,	PUNCT
taxlaw-8979	640	21	cbcnews	cbcnews	PROPN
taxlaw-8979	640	22	(	(	PUNCT
taxlaw-8979	640	23	jan	jan	PROPN
taxlaw-8979	640	24	.	.	PROPN
taxlaw-8979	640	25	24	24	NUM
taxlaw-8979	640	26	,	,	PUNCT
taxlaw-8979	640	27	2017	2017	NUM
taxlaw-8979	640	28	)	)	PUNCT
taxlaw-8979	640	29	,	,	PUNCT
taxlaw-8979	640	30	http://www.cbc.ca/news/investigates/panama-papers-canada-tax-haven-1.3950552	http://www.cbc.ca/news/investigates/panama-papers-canada-tax-haven-1.3950552	PROPN
taxlaw-8979	640	31	[	[	X
taxlaw-8979	640	32	https://perma.cc/kz77-x72l	https://perma.cc/kz77-x72l	X
taxlaw-8979	640	33	]	]	X
taxlaw-8979	640	34	(	(	PUNCT
taxlaw-8979	640	35	discussing	discuss	VERB
taxlaw-8979	640	36	how	how	SCONJ
taxlaw-8979	640	37	canadian	canadian	ADJ
taxlaw-8979	640	38	federal	federal	ADJ
taxlaw-8979	640	39	and	and	CCONJ
taxlaw-8979	640	40	provincial	provincial	ADJ
taxlaw-8979	640	41	corporate	corporate	ADJ
taxlaw-8979	640	42	laws	law	NOUN
taxlaw-8979	640	43	permit	permit	VERB
taxlaw-8979	640	44	anonymous	anonymous	ADJ
taxlaw-8979	640	45	foreign	foreign	ADJ
taxlaw-8979	640	46	investments	investment	NOUN
taxlaw-8979	640	47	)	)	PUNCT
taxlaw-8979	640	48	.	.	PUNCT
taxlaw-8979	641	1	158	158	NUM
taxlaw-8979	641	2	see	see	VERB
taxlaw-8979	641	3	michelle	michelle	PROPN
taxlaw-8979	641	4	hanlon	hanlon	PROPN
taxlaw-8979	641	5	et	et	PROPN
taxlaw-8979	641	6	al	al	PROPN
taxlaw-8979	641	7	.	.	PROPN
taxlaw-8979	641	8	,	,	PUNCT
taxlaw-8979	641	9	taking	take	VERB
taxlaw-8979	641	10	the	the	DET
taxlaw-8979	641	11	long	long	ADJ
taxlaw-8979	641	12	way	way	NOUN
taxlaw-8979	641	13	home	home	ADV
taxlaw-8979	641	14	:	:	PUNCT
taxlaw-8979	641	15	u.s	u.s	PROPN
taxlaw-8979	641	16	.	.	PROPN
taxlaw-8979	641	17	tax	tax	NOUN
taxlaw-8979	641	18	evasion	evasion	NOUN
taxlaw-8979	641	19	and	and	CCONJ
taxlaw-8979	641	20	offshore	offshore	ADJ
taxlaw-8979	641	21	investments	investment	NOUN
taxlaw-8979	641	22	in	in	ADP
taxlaw-8979	641	23	u.s	u.s	PROPN
taxlaw-8979	641	24	.	.	PROPN
taxlaw-8979	641	25	equity	equity	NOUN
taxlaw-8979	641	26	and	and	CCONJ
taxlaw-8979	641	27	debt	debt	NOUN
taxlaw-8979	641	28	markets	market	NOUN
taxlaw-8979	641	29	,	,	PUNCT
taxlaw-8979	641	30	70	70	NUM
taxlaw-8979	641	31	j.	j.	PROPN
taxlaw-8979	641	32	fin	fin	PROPN
taxlaw-8979	641	33	.	.	PUNCT
taxlaw-8979	642	1	257	257	NUM
taxlaw-8979	642	2	(	(	PUNCT
taxlaw-8979	642	3	2015	2015	NUM
taxlaw-8979	642	4	)	)	PUNCT
taxlaw-8979	642	5	(	(	PUNCT
taxlaw-8979	642	6	discussing	discuss	VERB
taxlaw-8979	642	7	how	how	SCONJ
taxlaw-8979	642	8	u.s	u.s	PROPN
taxlaw-8979	642	9	.	.	PROPN
taxlaw-8979	642	10	taxpayers	taxpayer	NOUN
taxlaw-8979	642	11	engage	engage	VERB
taxlaw-8979	642	12	in	in	ADP
taxlaw-8979	642	13	“	"	PUNCT
taxlaw-8979	642	14	round	round	ADJ
taxlaw-8979	642	15	-	-	PUNCT
taxlaw-8979	642	16	tripping	trip	VERB
taxlaw-8979	642	17	”	"	PUNCT
taxlaw-8979	642	18	tax	tax	NOUN
taxlaw-8979	642	19	evasion	evasion	NOUN
taxlaw-8979	642	20	by	by	ADP
taxlaw-8979	642	21	hiding	hide	VERB
taxlaw-8979	642	22	funds	fund	NOUN
taxlaw-8979	642	23	in	in	ADP
taxlaw-8979	642	24	entities	entity	NOUN
taxlaw-8979	642	25	within	within	ADP
taxlaw-8979	642	26	tax	tax	NOUN
taxlaw-8979	642	27	havens	haven	NOUN
taxlaw-8979	642	28	and	and	CCONJ
taxlaw-8979	642	29	then	then	ADV
taxlaw-8979	642	30	using	use	VERB
taxlaw-8979	642	31	the	the	DET
taxlaw-8979	642	32	capital	capital	NOUN
taxlaw-8979	642	33	to	to	PART
taxlaw-8979	642	34	invest	invest	VERB
taxlaw-8979	642	35	in	in	ADP
taxlaw-8979	642	36	u.s	u.s	PROPN
taxlaw-8979	642	37	.	.	PROPN
taxlaw-8979	642	38	public	public	ADJ
taxlaw-8979	642	39	securities	security	NOUN
taxlaw-8979	642	40	)	)	PUNCT
taxlaw-8979	642	41	.	.	PUNCT
taxlaw-8979	643	1	159	159	NUM
taxlaw-8979	643	2	see	see	VERB
taxlaw-8979	643	3	supra	supra	PROPN
taxlaw-8979	643	4	note	note	PROPN
taxlaw-8979	643	5	48	48	NUM
taxlaw-8979	643	6	.	.	NOUN
taxlaw-8979	644	1	160	160	NUM
taxlaw-8979	644	2	see	see	NOUN
taxlaw-8979	644	3	will	will	AUX
taxlaw-8979	644	4	fitzgibbon	fitzgibbon	VERB
taxlaw-8979	644	5	et	et	PROPN
taxlaw-8979	644	6	al	al	PROPN
taxlaw-8979	644	7	.	.	PROPN
taxlaw-8979	644	8	,	,	PUNCT
taxlaw-8979	644	9	the	the	DET
taxlaw-8979	644	10	world	world	NOUN
taxlaw-8979	644	11	’s	’s	PART
taxlaw-8979	644	12	biggest	big	ADJ
taxlaw-8979	644	13	tax	tax	NOUN
taxlaw-8979	644	14	haven	haven	NOUN
taxlaw-8979	644	15	lurked	lurk	VERB
taxlaw-8979	644	16	behind	behind	ADP
taxlaw-8979	644	17	a	a	DET
taxlaw-8979	644	18	dos	do	NOUN
taxlaw-8979	644	19	santos	santos	NOUN
taxlaw-8979	644	20	penthouse	penthouse	NOUN
taxlaw-8979	644	21	,	,	PUNCT
taxlaw-8979	644	22	int’l	int’l	PRON
taxlaw-8979	644	23	consortium	consortium	VERB
taxlaw-8979	644	24	investigative	investigative	ADJ
taxlaw-8979	644	25	journalists	journalist	NOUN
taxlaw-8979	644	26	(	(	PUNCT
taxlaw-8979	644	27	feb	feb	PROPN
taxlaw-8979	644	28	.	.	PROPN
taxlaw-8979	644	29	24	24	NUM
taxlaw-8979	644	30	,	,	PUNCT
taxlaw-8979	644	31	2020	2020	NUM
taxlaw-8979	644	32	)	)	PUNCT
taxlaw-8979	644	33	,	,	PUNCT
taxlaw-8979	644	34	https://www.icij.org/investigations/luanda-leaks/theworlds-biggest-tax-haven-lurked-behind-a-dos-santos-penthouse/	https://www.icij.org/investigations/luanda-leaks/theworlds-biggest-tax-haven-lurked-behind-a-dos-santos-penthouse/	NOUN
taxlaw-8979	645	1	[	[	X
taxlaw-8979	645	2	https://perma.cc/p5r8-jppz	https://perma.cc/p5r8-jppz	X
taxlaw-8979	645	3	]	]	PUNCT
taxlaw-8979	645	4	(	(	PUNCT
taxlaw-8979	645	5	discussing	discuss	VERB
taxlaw-8979	645	6	how	how	SCONJ
taxlaw-8979	645	7	delaware	delaware	PROPN
taxlaw-8979	645	8	does	do	AUX
taxlaw-8979	645	9	not	not	PART
taxlaw-8979	645	10	publish	publish	VERB
taxlaw-8979	645	11	information	information	NOUN
taxlaw-8979	645	12	about	about	ADP
taxlaw-8979	645	13	owners	owner	NOUN
taxlaw-8979	645	14	or	or	CCONJ
taxlaw-8979	645	15	shareholders	shareholder	NOUN
taxlaw-8979	645	16	of	of	ADP
taxlaw-8979	645	17	delaware	delaware	PROPN
taxlaw-8979	645	18	corporations	corporation	NOUN
taxlaw-8979	645	19	)	)	PUNCT
taxlaw-8979	645	20	.	.	PUNCT
taxlaw-8979	646	1	161	161	NUM
taxlaw-8979	646	2	david	david	PROPN
taxlaw-8979	646	3	pegg	pegg	PROPN
taxlaw-8979	646	4	&	&	CCONJ
taxlaw-8979	646	5	dominique	dominique	PROPN
taxlaw-8979	646	6	rushe	rushe	PROPN
taxlaw-8979	646	7	,	,	PUNCT
taxlaw-8979	646	8	pandora	pandora	PROPN
taxlaw-8979	646	9	papers	paper	NOUN
taxlaw-8979	646	10	reveal	reveal	VERB
taxlaw-8979	646	11	south	south	PROPN
taxlaw-8979	646	12	dakota	dakota	PROPN
taxlaw-8979	646	13	’s	’s	PART
taxlaw-8979	646	14	role	role	NOUN
taxlaw-8979	646	15	as	as	ADP
taxlaw-8979	646	16	$	$	SYM
taxlaw-8979	646	17	367bn	367bn	NOUN
taxlaw-8979	646	18	tax	tax	NOUN
taxlaw-8979	646	19	haven	haven	NOUN
taxlaw-8979	646	20	,	,	PUNCT
taxlaw-8979	646	21	the	the	DET
taxlaw-8979	646	22	guardian	guardian	NOUN
taxlaw-8979	646	23	(	(	PUNCT
taxlaw-8979	646	24	oct	oct	PROPN
taxlaw-8979	646	25	.	.	PROPN
taxlaw-8979	646	26	4	4	NUM
taxlaw-8979	646	27	,	,	PUNCT
taxlaw-8979	646	28	2021	2021	NUM
taxlaw-8979	646	29	)	)	PUNCT
taxlaw-8979	646	30	,	,	PUNCT
taxlaw-8979	646	31	https://www.theguardian.com/news/2021/oct/04/pandora-papers-reveal-south-dakotas-roleas-367bn-tax-haven	https://www.theguardian.com/news/2021/oct/04/pandora-papers-reveal-south-dakotas-roleas-367bn-tax-haven	VERB
taxlaw-8979	647	1	[	[	X
taxlaw-8979	647	2	https://perma.cc/xd4u-47nd	https://perma.cc/xd4u-47nd	NOUN
taxlaw-8979	647	3	]	]	X
taxlaw-8979	647	4	.	.	PUNCT
taxlaw-8979	648	1	162	162	NUM
taxlaw-8979	648	2	see	see	VERB
taxlaw-8979	648	3	cockfield	cockfield	NOUN
taxlaw-8979	648	4	,	,	PUNCT
taxlaw-8979	648	5	big	big	ADJ
taxlaw-8979	648	6	data	datum	NOUN
taxlaw-8979	648	7	,	,	PUNCT
taxlaw-8979	648	8	supra	supra	PROPN
taxlaw-8979	648	9	note	note	NOUN
taxlaw-8979	648	10	2	2	NUM
taxlaw-8979	648	11	,	,	PUNCT
taxlaw-8979	648	12	at	at	ADP
taxlaw-8979	648	13	535	535	NUM
taxlaw-8979	648	14	.	.	PUNCT
taxlaw-8979	649	1	163	163	NUM
taxlaw-8979	649	2	see	see	VERB
taxlaw-8979	649	3	i	i	PROPN
taxlaw-8979	649	4	d.	d.	PROPN
taxlaw-8979	649	5	at	at	ADP
taxlaw-8979	649	6	536	536	NUM
taxlaw-8979	649	7	.	.	PUNCT
taxlaw-8979	650	1	https://www.icij.org/journalists/will-fitzgibbon/	https://www.icij.org/journalists/will-fitzgibbon/	NOUN
taxlaw-8979	650	2	2021	2021	NUM
taxlaw-8979	650	3	]	]	PUNCT
taxlaw-8979	650	4	secrets	secret	NOUN
taxlaw-8979	650	5	of	of	ADP
taxlaw-8979	650	6	the	the	DET
taxlaw-8979	650	7	panama	panama	PROPN
taxlaw-8979	650	8	papers	paper	NOUN
taxlaw-8979	650	9	73	73	NUM
taxlaw-8979	650	10	d.	d.	NOUN
taxlaw-8979	650	11	fighting	fight	VERB
taxlaw-8979	650	12	back	back	ADV
taxlaw-8979	650	13	through	through	ADP
taxlaw-8979	650	14	technology	technology	NOUN
taxlaw-8979	650	15	governments	government	NOUN
taxlaw-8979	650	16	are	be	AUX
taxlaw-8979	650	17	increasingly	increasingly	ADV
taxlaw-8979	650	18	embracing	embrace	VERB
taxlaw-8979	650	19	new	new	ADJ
taxlaw-8979	650	20	technologies	technology	NOUN
taxlaw-8979	650	21	such	such	ADJ
taxlaw-8979	650	22	as	as	ADP
taxlaw-8979	650	23	big	big	ADJ
taxlaw-8979	650	24	data	datum	NOUN
taxlaw-8979	650	25	and	and	CCONJ
taxlaw-8979	650	26	data	datum	NOUN
taxlaw-8979	650	27	analytics	analytic	NOUN
taxlaw-8979	650	28	to	to	PART
taxlaw-8979	650	29	reduce	reduce	VERB
taxlaw-8979	650	30	fraud	fraud	NOUN
taxlaw-8979	650	31	and	and	CCONJ
taxlaw-8979	650	32	other	other	ADJ
taxlaw-8979	650	33	forms	form	NOUN
taxlaw-8979	650	34	of	of	ADP
taxlaw-8979	650	35	financial	financial	ADJ
taxlaw-8979	650	36	crime	crime	NOUN
taxlaw-8979	650	37	.	.	PUNCT
taxlaw-8979	651	1	for	for	ADP
taxlaw-8979	651	2	instance	instance	NOUN
taxlaw-8979	651	3	,	,	PUNCT
taxlaw-8979	651	4	some	some	DET
taxlaw-8979	651	5	u.s	u.s	PROPN
taxlaw-8979	651	6	.	.	PROPN
taxlaw-8979	651	7	state	state	NOUN
taxlaw-8979	651	8	tax	tax	NOUN
taxlaw-8979	651	9	authorities	authority	NOUN
taxlaw-8979	651	10	are	be	AUX
taxlaw-8979	651	11	analyzing	analyze	VERB
taxlaw-8979	651	12	large	large	ADJ
taxlaw-8979	651	13	amounts	amount	NOUN
taxlaw-8979	651	14	of	of	ADP
taxlaw-8979	651	15	data	datum	NOUN
taxlaw-8979	651	16	to	to	PART
taxlaw-8979	651	17	determine	determine	VERB
taxlaw-8979	651	18	if	if	SCONJ
taxlaw-8979	651	19	taxpayers	taxpayer	NOUN
taxlaw-8979	651	20	have	have	AUX
taxlaw-8979	651	21	filed	file	VERB
taxlaw-8979	651	22	fraudulent	fraudulent	ADJ
taxlaw-8979	651	23	tax	tax	NOUN
taxlaw-8979	651	24	refund	refund	NOUN
taxlaw-8979	651	25	applications	application	NOUN
taxlaw-8979	651	26	.	.	PUNCT
taxlaw-8979	652	1	state	state	NOUN
taxlaw-8979	652	2	tax	tax	NOUN
taxlaw-8979	652	3	authorities	authority	NOUN
taxlaw-8979	652	4	cross	cross	NOUN
taxlaw-8979	652	5	-	-	NOUN
taxlaw-8979	652	6	reference	reference	VERB
taxlaw-8979	652	7	a	a	DET
taxlaw-8979	652	8	taxpayer	taxpayer	NOUN
taxlaw-8979	652	9	’s	’s	PART
taxlaw-8979	652	10	refund	refund	ADJ
taxlaw-8979	652	11	request	request	NOUN
taxlaw-8979	652	12	against	against	ADP
taxlaw-8979	652	13	billions	billion	NOUN
taxlaw-8979	652	14	of	of	ADP
taxlaw-8979	652	15	records	record	NOUN
taxlaw-8979	652	16	from	from	ADP
taxlaw-8979	652	17	public	public	ADJ
taxlaw-8979	652	18	and	and	CCONJ
taxlaw-8979	652	19	commercial	commercial	ADJ
taxlaw-8979	652	20	databases	database	NOUN
taxlaw-8979	652	21	to	to	PART
taxlaw-8979	652	22	catch	catch	VERB
taxlaw-8979	652	23	the	the	DET
taxlaw-8979	652	24	tax	tax	NOUN
taxlaw-8979	652	25	avoiders	avoider	NOUN
taxlaw-8979	652	26	.	.	PUNCT
taxlaw-8979	653	1	in	in	ADP
taxlaw-8979	653	2	2010	2010	NUM
taxlaw-8979	653	3	,	,	PUNCT
taxlaw-8979	653	4	the	the	DET
taxlaw-8979	653	5	new	new	PROPN
taxlaw-8979	653	6	york	york	PROPN
taxlaw-8979	653	7	department	department	PROPN
taxlaw-8979	653	8	of	of	ADP
taxlaw-8979	653	9	taxation	taxation	NOUN
taxlaw-8979	653	10	and	and	CCONJ
taxlaw-8979	653	11	finance	finance	NOUN
taxlaw-8979	653	12	,	,	PUNCT
taxlaw-8979	653	13	for	for	ADP
taxlaw-8979	653	14	instance	instance	NOUN
taxlaw-8979	653	15	,	,	PUNCT
taxlaw-8979	653	16	decreased	decrease	VERB
taxlaw-8979	653	17	revenue	revenue	NOUN
taxlaw-8979	653	18	losses	loss	NOUN
taxlaw-8979	653	19	by	by	ADP
taxlaw-8979	653	20	$	$	SYM
taxlaw-8979	653	21	1.2	1.2	NUM
taxlaw-8979	653	22	billion	billion	NUM
taxlaw-8979	653	23	through	through	ADP
taxlaw-8979	653	24	this	this	DET
taxlaw-8979	653	25	approach.164	approach.164	NOUN
taxlaw-8979	653	26	in	in	ADP
taxlaw-8979	653	27	2017	2017	NUM
taxlaw-8979	653	28	,	,	PUNCT
taxlaw-8979	653	29	the	the	DET
taxlaw-8979	653	30	australian	australian	ADJ
taxlaw-8979	653	31	financial	financial	ADJ
taxlaw-8979	653	32	intelligence	intelligence	NOUN
taxlaw-8979	653	33	unit	unit	NOUN
taxlaw-8979	653	34	formed	form	VERB
taxlaw-8979	653	35	the	the	DET
taxlaw-8979	653	36	financial	financial	ADJ
taxlaw-8979	653	37	intelligence	intelligence	NOUN
taxlaw-8979	653	38	alliance	alliance	NOUN
taxlaw-8979	653	39	,	,	PUNCT
taxlaw-8979	653	40	a	a	DET
taxlaw-8979	653	41	partnership	partnership	NOUN
taxlaw-8979	653	42	between	between	ADP
taxlaw-8979	653	43	government	government	NOUN
taxlaw-8979	653	44	and	and	CCONJ
taxlaw-8979	653	45	the	the	DET
taxlaw-8979	653	46	financial	financial	ADJ
taxlaw-8979	653	47	sector	sector	NOUN
taxlaw-8979	653	48	to	to	PART
taxlaw-8979	653	49	fight	fight	VERB
taxlaw-8979	653	50	money	money	NOUN
taxlaw-8979	653	51	laundering	laundering	NOUN
taxlaw-8979	653	52	and	and	CCONJ
taxlaw-8979	653	53	terrorism	terrorism	NOUN
taxlaw-8979	653	54	financing.165	financing.165	ADJ
taxlaw-8979	653	55	collaboration	collaboration	NOUN
taxlaw-8979	653	56	is	be	AUX
taxlaw-8979	653	57	promoted	promote	VERB
taxlaw-8979	653	58	by	by	ADP
taxlaw-8979	653	59	having	have	VERB
taxlaw-8979	653	60	government	government	NOUN
taxlaw-8979	653	61	and	and	CCONJ
taxlaw-8979	653	62	bank	bank	NOUN
taxlaw-8979	653	63	staff	staff	NOUN
taxlaw-8979	653	64	physically	physically	ADV
taxlaw-8979	653	65	located	locate	VERB
taxlaw-8979	653	66	in	in	ADP
taxlaw-8979	653	67	the	the	DET
taxlaw-8979	653	68	same	same	ADJ
taxlaw-8979	653	69	place	place	NOUN
taxlaw-8979	653	70	to	to	PART
taxlaw-8979	653	71	solve	solve	VERB
taxlaw-8979	653	72	problems	problem	NOUN
taxlaw-8979	653	73	together	together	ADV
taxlaw-8979	653	74	,	,	PUNCT
taxlaw-8979	653	75	including	include	VERB
taxlaw-8979	653	76	by	by	ADP
taxlaw-8979	653	77	investigating	investigate	VERB
taxlaw-8979	653	78	innovative	innovative	ADJ
taxlaw-8979	653	79	technological	technological	ADJ
taxlaw-8979	653	80	approaches	approach	NOUN
taxlaw-8979	653	81	.	.	PUNCT
taxlaw-8979	654	1	in	in	ADP
taxlaw-8979	654	2	a	a	DET
taxlaw-8979	654	3	recent	recent	ADJ
taxlaw-8979	654	4	report	report	NOUN
taxlaw-8979	654	5	,	,	PUNCT
taxlaw-8979	654	6	we	we	PRON
taxlaw-8979	654	7	set	set	VERB
taxlaw-8979	654	8	out	out	ADP
taxlaw-8979	654	9	in	in	ADP
taxlaw-8979	654	10	detail	detail	NOUN
taxlaw-8979	654	11	how	how	SCONJ
taxlaw-8979	654	12	governments	government	NOUN
taxlaw-8979	654	13	can	can	AUX
taxlaw-8979	654	14	make	make	VERB
taxlaw-8979	654	15	better	well	ADJ
taxlaw-8979	654	16	use	use	NOUN
taxlaw-8979	654	17	of	of	ADP
taxlaw-8979	654	18	data	datum	NOUN
taxlaw-8979	654	19	analytics	analytic	NOUN
taxlaw-8979	654	20	to	to	PART
taxlaw-8979	654	21	provide	provide	VERB
taxlaw-8979	654	22	better	well	ADV
taxlaw-8979	654	23	and	and	CCONJ
taxlaw-8979	654	24	more	more	ADV
taxlaw-8979	654	25	timely	timely	ADJ
taxlaw-8979	654	26	information	information	NOUN
taxlaw-8979	654	27	to	to	ADP
taxlaw-8979	654	28	tax	tax	NOUN
taxlaw-8979	654	29	authorities	authority	NOUN
taxlaw-8979	654	30	and	and	CCONJ
taxlaw-8979	654	31	other	other	ADJ
taxlaw-8979	654	32	government	government	NOUN
taxlaw-8979	654	33	regulators.166	regulators.166	VERB
taxlaw-8979	654	34	many	many	ADJ
taxlaw-8979	654	35	conventional	conventional	ADJ
taxlaw-8979	654	36	approaches	approach	NOUN
taxlaw-8979	654	37	to	to	ADP
taxlaw-8979	654	38	detecting	detect	VERB
taxlaw-8979	654	39	crimes	crime	NOUN
taxlaw-8979	654	40	or	or	CCONJ
taxlaw-8979	654	41	regulatory	regulatory	ADJ
taxlaw-8979	654	42	violations	violation	NOUN
taxlaw-8979	654	43	rely	rely	VERB
taxlaw-8979	654	44	on	on	ADP
taxlaw-8979	654	45	analysts	analyst	NOUN
taxlaw-8979	654	46	querying	query	VERB
taxlaw-8979	654	47	data	datum	NOUN
taxlaw-8979	654	48	,	,	PUNCT
taxlaw-8979	654	49	looking	look	VERB
taxlaw-8979	654	50	for	for	ADP
taxlaw-8979	654	51	patterns	pattern	NOUN
taxlaw-8979	654	52	of	of	ADP
taxlaw-8979	654	53	activity	activity	NOUN
taxlaw-8979	654	54	that	that	PRON
taxlaw-8979	654	55	are	be	AUX
taxlaw-8979	654	56	known	know	VERB
taxlaw-8979	654	57	or	or	CCONJ
taxlaw-8979	654	58	thought	think	VERB
taxlaw-8979	654	59	to	to	PART
taxlaw-8979	654	60	associate	associate	VERB
taxlaw-8979	654	61	with	with	ADP
taxlaw-8979	654	62	these	these	DET
taxlaw-8979	654	63	crimes	crime	NOUN
taxlaw-8979	654	64	and	and	CCONJ
taxlaw-8979	654	65	violations	violation	NOUN
taxlaw-8979	654	66	.	.	PUNCT
taxlaw-8979	655	1	in	in	ADP
taxlaw-8979	655	2	contrast	contrast	NOUN
taxlaw-8979	655	3	,	,	PUNCT
taxlaw-8979	655	4	data	datum	NOUN
taxlaw-8979	655	5	analytics	analytic	NOUN
taxlaw-8979	655	6	reviews	review	VERB
taxlaw-8979	655	7	large	large	ADJ
taxlaw-8979	655	8	data	datum	NOUN
taxlaw-8979	655	9	sets	set	NOUN
taxlaw-8979	655	10	and	and	CCONJ
taxlaw-8979	655	11	computes	compute	VERB
taxlaw-8979	655	12	patterns	pattern	NOUN
taxlaw-8979	655	13	of	of	ADP
taxlaw-8979	655	14	activity	activity	NOUN
taxlaw-8979	655	15	that	that	PRON
taxlaw-8979	655	16	are	be	AUX
taxlaw-8979	655	17	consistent	consistent	ADJ
taxlaw-8979	655	18	with	with	ADP
taxlaw-8979	655	19	the	the	DET
taxlaw-8979	655	20	data	datum	NOUN
taxlaw-8979	655	21	and	and	CCONJ
taxlaw-8979	655	22	presents	present	VERB
taxlaw-8979	655	23	these	these	PRON
taxlaw-8979	655	24	to	to	ADP
taxlaw-8979	655	25	analysts	analyst	NOUN
taxlaw-8979	655	26	.	.	PUNCT
taxlaw-8979	656	1	in	in	ADP
taxlaw-8979	656	2	other	other	ADJ
taxlaw-8979	656	3	words	word	NOUN
taxlaw-8979	656	4	,	,	PUNCT
taxlaw-8979	656	5	data	datum	NOUN
taxlaw-8979	656	6	analytics	analytic	NOUN
taxlaw-8979	656	7	can	can	AUX
taxlaw-8979	656	8	recognize	recognize	VERB
taxlaw-8979	656	9	patterns	pattern	NOUN
taxlaw-8979	656	10	of	of	ADP
taxlaw-8979	656	11	activity	activity	NOUN
taxlaw-8979	656	12	that	that	PRON
taxlaw-8979	656	13	would	would	AUX
taxlaw-8979	656	14	otherwise	otherwise	ADV
taxlaw-8979	656	15	evade	evade	VERB
taxlaw-8979	656	16	human	human	ADJ
taxlaw-8979	656	17	detection.167	detection.167	PROPN
taxlaw-8979	656	18	privacy	privacy	NOUN
taxlaw-8979	656	19	challenges	challenge	NOUN
taxlaw-8979	656	20	surrounding	surround	VERB
taxlaw-8979	656	21	this	this	DET
taxlaw-8979	656	22	approach	approach	NOUN
taxlaw-8979	656	23	are	be	AUX
taxlaw-8979	656	24	addressed	address	VERB
taxlaw-8979	656	25	below	below	ADV
taxlaw-8979	656	26	.	.	PUNCT
taxlaw-8979	657	1	much	much	ADV
taxlaw-8979	657	2	as	as	SCONJ
taxlaw-8979	657	3	governments	government	NOUN
taxlaw-8979	657	4	can	can	AUX
taxlaw-8979	657	5	embrace	embrace	VERB
taxlaw-8979	657	6	new	new	ADJ
taxlaw-8979	657	7	technologies	technology	NOUN
taxlaw-8979	657	8	,	,	PUNCT
taxlaw-8979	657	9	so	so	ADV
taxlaw-8979	657	10	too	too	ADV
taxlaw-8979	657	11	can	can	AUX
taxlaw-8979	657	12	criminals	criminal	NOUN
taxlaw-8979	657	13	.	.	PUNCT
taxlaw-8979	658	1	cryptocurrencies	cryptocurrencie	NOUN
taxlaw-8979	658	2	,	,	PUNCT
taxlaw-8979	658	3	for	for	ADP
taxlaw-8979	658	4	instance	instance	NOUN
taxlaw-8979	658	5	,	,	PUNCT
taxlaw-8979	658	6	can	can	AUX
taxlaw-8979	658	7	be	be	AUX
taxlaw-8979	658	8	used	use	VERB
taxlaw-8979	658	9	for	for	ADP
taxlaw-8979	658	10	criminal	criminal	ADJ
taxlaw-8979	658	11	purposes	purpose	NOUN
taxlaw-8979	658	12	because	because	SCONJ
taxlaw-8979	658	13	the	the	DET
taxlaw-8979	658	14	use	use	NOUN
taxlaw-8979	658	15	of	of	ADP
taxlaw-8979	658	16	these	these	DET
taxlaw-8979	658	17	164	164	NUM
taxlaw-8979	658	18	see	see	VERB
taxlaw-8979	658	19	joanne	joanne	PROPN
taxlaw-8979	658	20	bourquard	bourquard	PROPN
taxlaw-8979	658	21	&	&	CCONJ
taxlaw-8979	658	22	cassandra	cassandra	PROPN
taxlaw-8979	658	23	kirsch	kirsch	PROPN
taxlaw-8979	658	24	,	,	PUNCT
taxlaw-8979	658	25	big	big	ADJ
taxlaw-8979	658	26	data	datum	NOUN
taxlaw-8979	658	27	=	=	SYM
taxlaw-8979	658	28	big	big	ADJ
taxlaw-8979	658	29	benefits	benefit	NOUN
taxlaw-8979	658	30	,	,	PUNCT
taxlaw-8979	658	31	nat’l	nat’l	NOUN
taxlaw-8979	658	32	conf	conf	NOUN
taxlaw-8979	658	33	.	.	PUNCT
taxlaw-8979	659	1	of	of	ADP
taxlaw-8979	659	2	st	st	PROPN
taxlaw-8979	659	3	.	.	PROPN
taxlaw-8979	659	4	legislatures	legislature	NOUN
taxlaw-8979	659	5	(	(	PUNCT
taxlaw-8979	659	6	sep	sep	PROPN
taxlaw-8979	659	7	.	.	PROPN
taxlaw-8979	659	8	1	1	NUM
taxlaw-8979	659	9	,	,	PUNCT
taxlaw-8979	659	10	2014	2014	NUM
taxlaw-8979	659	11	)	)	PUNCT
taxlaw-8979	659	12	,	,	PUNCT
taxlaw-8979	660	1	https://www.ncsl.org/research/telecommunications-and-information-technology/big-data-bigbenefits.aspx	https://www.ncsl.org/research/telecommunications-and-information-technology/big-data-bigbenefits.aspx	NOUN
taxlaw-8979	661	1	[	[	X
taxlaw-8979	661	2	https://perma.cc/7786-54zg	https://perma.cc/7786-54zg	X
taxlaw-8979	661	3	]	]	X
taxlaw-8979	661	4	.	.	PUNCT
taxlaw-8979	662	1	165	165	NUM
taxlaw-8979	662	2	austrac	austrac	ADJ
taxlaw-8979	662	3	,	,	PUNCT
taxlaw-8979	662	4	fintel	fintel	NOUN
taxlaw-8979	662	5	alliance	alliance	NOUN
taxlaw-8979	662	6	,	,	PUNCT
taxlaw-8979	662	7	https://www.austrac.gov.au/about-us/fintel-alliance	https://www.austrac.gov.au/about-us/fintel-alliance	NOUN
taxlaw-8979	662	8	[	[	X
taxlaw-8979	662	9	https://perma.cc/atn8-c9zx	https://perma.cc/atn8-c9zx	NOUN
taxlaw-8979	662	10	]	]	X
taxlaw-8979	662	11	.	.	PUNCT
taxlaw-8979	663	1	166	166	NUM
taxlaw-8979	663	2	in	in	ADP
taxlaw-8979	663	3	canada	canada	PROPN
taxlaw-8979	663	4	,	,	PUNCT
taxlaw-8979	663	5	the	the	DET
taxlaw-8979	663	6	british	british	ADJ
taxlaw-8979	663	7	columbian	columbian	ADJ
taxlaw-8979	663	8	provincial	provincial	ADJ
taxlaw-8979	663	9	government	government	NOUN
taxlaw-8979	663	10	has	have	VERB
taxlaw-8979	663	11	an	an	DET
taxlaw-8979	663	12	ongoing	ongoing	ADJ
taxlaw-8979	663	13	investigation	investigation	NOUN
taxlaw-8979	663	14	(	(	PUNCT
taxlaw-8979	663	15	known	know	VERB
taxlaw-8979	663	16	as	as	ADP
taxlaw-8979	663	17	the	the	DET
taxlaw-8979	663	18	cullen	cullen	PROPN
taxlaw-8979	663	19	commission	commission	PROPN
taxlaw-8979	663	20	)	)	PUNCT
taxlaw-8979	663	21	into	into	ADP
taxlaw-8979	663	22	money	money	NOUN
taxlaw-8979	663	23	laundering	laundering	NOUN
taxlaw-8979	663	24	and	and	CCONJ
taxlaw-8979	663	25	other	other	ADJ
taxlaw-8979	663	26	financial	financial	ADJ
taxlaw-8979	663	27	crimes	crime	NOUN
taxlaw-8979	663	28	due	due	ADP
taxlaw-8979	663	29	to	to	ADP
taxlaw-8979	663	30	the	the	DET
taxlaw-8979	663	31	view	view	NOUN
taxlaw-8979	663	32	that	that	SCONJ
taxlaw-8979	663	33	vancouver	vancouver	NOUN
taxlaw-8979	663	34	is	be	AUX
taxlaw-8979	663	35	the	the	DET
taxlaw-8979	663	36	global	global	ADJ
taxlaw-8979	663	37	base	base	NOUN
taxlaw-8979	663	38	for	for	ADP
taxlaw-8979	663	39	such	such	ADJ
taxlaw-8979	663	40	crime	crime	NOUN
taxlaw-8979	663	41	.	.	PUNCT
taxlaw-8979	664	1	our	our	PRON
taxlaw-8979	664	2	report	report	NOUN
taxlaw-8979	664	3	for	for	ADP
taxlaw-8979	664	4	the	the	DET
taxlaw-8979	664	5	commission	commission	NOUN
taxlaw-8979	664	6	proposes	propose	VERB
taxlaw-8979	664	7	new	new	ADJ
taxlaw-8979	664	8	laws	law	NOUN
taxlaw-8979	664	9	and	and	CCONJ
taxlaw-8979	664	10	policies	policy	NOUN
taxlaw-8979	664	11	to	to	PART
taxlaw-8979	664	12	inhibit	inhibit	VERB
taxlaw-8979	664	13	financial	financial	ADJ
taxlaw-8979	664	14	crime	crime	NOUN
taxlaw-8979	664	15	.	.	PUNCT
taxlaw-8979	665	1	see	see	VERB
taxlaw-8979	665	2	christian	christian	PROPN
taxlaw-8979	665	3	lepreucht	lepreucht	PROPN
taxlaw-8979	665	4	et	et	PROPN
taxlaw-8979	665	5	al	al	PROPN
taxlaw-8979	665	6	.	.	PROPN
taxlaw-8979	665	7	,	,	PUNCT
taxlaw-8979	665	8	detect	detect	NOUN
taxlaw-8979	665	9	,	,	PUNCT
taxlaw-8979	665	10	disrupt	disrupt	VERB
taxlaw-8979	665	11	and	and	CCONJ
taxlaw-8979	665	12	deter	deter	VERB
taxlaw-8979	665	13	:	:	PUNCT
taxlaw-8979	665	14	domestic	domestic	ADJ
taxlaw-8979	665	15	and	and	CCONJ
taxlaw-8979	665	16	global	global	ADJ
taxlaw-8979	665	17	financial	financial	ADJ
taxlaw-8979	665	18	crime	crime	NOUN
taxlaw-8979	665	19	–	–	PUNCT
taxlaw-8979	665	20	a	a	DET
taxlaw-8979	665	21	roadmap	roadmap	NOUN
taxlaw-8979	665	22	for	for	ADP
taxlaw-8979	665	23	british	british	PROPN
taxlaw-8979	665	24	columbia	columbia	PROPN
taxlaw-8979	665	25	(	(	PUNCT
taxlaw-8979	665	26	commission	commission	NOUN
taxlaw-8979	665	27	of	of	ADP
taxlaw-8979	665	28	inquiry	inquiry	NOUN
taxlaw-8979	665	29	into	into	ADP
taxlaw-8979	665	30	money	money	NOUN
taxlaw-8979	665	31	laundering	laundering	NOUN
taxlaw-8979	665	32	in	in	ADP
taxlaw-8979	665	33	british	british	PROPN
taxlaw-8979	665	34	columbia	columbia	PROPN
taxlaw-8979	665	35	)	)	PUNCT
taxlaw-8979	665	36	(	(	PUNCT
taxlaw-8979	665	37	mar	mar	PROPN
taxlaw-8979	665	38	.	.	PROPN
taxlaw-8979	665	39	2021	2021	NUM
taxlaw-8979	665	40	)	)	PUNCT
taxlaw-8979	665	41	.	.	PUNCT
taxlaw-8979	666	1	we	we	PRON
taxlaw-8979	666	2	also	also	ADV
taxlaw-8979	666	3	testified	testify	VERB
taxlaw-8979	666	4	before	before	ADP
taxlaw-8979	666	5	the	the	DET
taxlaw-8979	666	6	commission	commission	NOUN
taxlaw-8979	666	7	on	on	ADP
taxlaw-8979	666	8	april	april	PROPN
taxlaw-8979	666	9	9	9	NUM
taxlaw-8979	666	10	,	,	PUNCT
taxlaw-8979	666	11	2021	2021	NUM
taxlaw-8979	666	12	.	.	PUNCT
taxlaw-8979	667	1	for	for	ADP
taxlaw-8979	667	2	the	the	DET
taxlaw-8979	667	3	recording	recording	NOUN
taxlaw-8979	667	4	and	and	CCONJ
taxlaw-8979	667	5	transcript	transcript	NOUN
taxlaw-8979	667	6	,	,	PUNCT
taxlaw-8979	667	7	see	see	VERB
taxlaw-8979	667	8	proceedings	proceeding	NOUN
taxlaw-8979	667	9	at	at	ADP
taxlaw-8979	667	10	hearing	hear	VERB
taxlaw-8979	667	11	(	(	PUNCT
taxlaw-8979	667	12	commission	commission	NOUN
taxlaw-8979	667	13	on	on	ADP
taxlaw-8979	667	14	inquiry	inquiry	NOUN
taxlaw-8979	667	15	into	into	ADP
taxlaw-8979	667	16	money	money	NOUN
taxlaw-8979	667	17	laundering	laundering	NOUN
taxlaw-8979	667	18	in	in	ADP
taxlaw-8979	667	19	british	british	PROPN
taxlaw-8979	667	20	columbia	columbia	PROPN
taxlaw-8979	667	21	)	)	PUNCT
taxlaw-8979	667	22	(	(	PUNCT
taxlaw-8979	667	23	apr	apr	NOUN
taxlaw-8979	667	24	.	.	PROPN
taxlaw-8979	667	25	9	9	NUM
taxlaw-8979	667	26	,	,	PUNCT
taxlaw-8979	667	27	2021	2021	NUM
taxlaw-8979	667	28	)	)	PUNCT
taxlaw-8979	667	29	,	,	PUNCT
taxlaw-8979	667	30	https://cullencommission.ca/data/transcripts/transcript%20april%209,%202021.pdf	https://cullencommission.ca/data/transcripts/transcript%20april%209,%202021.pdf	NOUN
taxlaw-8979	667	31	[	[	X
taxlaw-8979	667	32	https://perma.cc/tk9n-j2jd	https://perma.cc/tk9n-j2jd	PRON
taxlaw-8979	667	33	]	]	X
taxlaw-8979	667	34	.	.	PUNCT
taxlaw-8979	668	1	167	167	NUM
taxlaw-8979	668	2	see	see	VERB
taxlaw-8979	668	3	christian	christian	PROPN
taxlaw-8979	668	4	lepreucht	lepreucht	PROPN
taxlaw-8979	668	5	et	et	PROPN
taxlaw-8979	668	6	al	al	PROPN
taxlaw-8979	668	7	.	.	PROPN
taxlaw-8979	668	8	,	,	PUNCT
taxlaw-8979	668	9	supra	supra	PROPN
taxlaw-8979	668	10	note	note	NOUN
taxlaw-8979	668	11	166	166	NUM
taxlaw-8979	668	12	,	,	PUNCT
taxlaw-8979	668	13	at	at	ADP
taxlaw-8979	668	14	10	10	NUM
taxlaw-8979	668	15	.	.	PUNCT
taxlaw-8979	669	1	it	it	PRON
taxlaw-8979	669	2	has	have	VERB
taxlaw-8979	669	3	three	three	NUM
taxlaw-8979	669	4	main	main	ADJ
taxlaw-8979	669	5	roles	role	NOUN
taxlaw-8979	669	6	in	in	ADP
taxlaw-8979	669	7	detecting	detect	VERB
taxlaw-8979	669	8	violations	violation	NOUN
taxlaw-8979	669	9	of	of	ADP
taxlaw-8979	669	10	laws	law	NOUN
taxlaw-8979	669	11	for	for	ADP
taxlaw-8979	669	12	crimes	crime	NOUN
taxlaw-8979	669	13	such	such	ADJ
taxlaw-8979	669	14	as	as	ADP
taxlaw-8979	669	15	money	money	NOUN
taxlaw-8979	669	16	laundering	laundering	NOUN
taxlaw-8979	669	17	or	or	CCONJ
taxlaw-8979	669	18	tax	tax	NOUN
taxlaw-8979	669	19	evasion	evasion	NOUN
taxlaw-8979	669	20	.	.	PUNCT
taxlaw-8979	670	1	first	first	ADV
taxlaw-8979	670	2	,	,	PUNCT
taxlaw-8979	670	3	criminal	criminal	ADJ
taxlaw-8979	670	4	activities	activity	NOUN
taxlaw-8979	670	5	normally	normally	ADV
taxlaw-8979	670	6	contain	contain	VERB
taxlaw-8979	670	7	particular	particular	ADJ
taxlaw-8979	670	8	patterns	pattern	NOUN
taxlaw-8979	670	9	of	of	ADP
taxlaw-8979	670	10	activity	activity	NOUN
taxlaw-8979	670	11	because	because	SCONJ
taxlaw-8979	670	12	they	they	PRON
taxlaw-8979	670	13	have	have	AUX
taxlaw-8979	670	14	proven	prove	VERB
taxlaw-8979	670	15	to	to	PART
taxlaw-8979	670	16	be	be	AUX
taxlaw-8979	670	17	effective	effective	ADJ
taxlaw-8979	670	18	.	.	PUNCT
taxlaw-8979	671	1	these	these	PRON
taxlaw-8979	671	2	are	be	AUX
taxlaw-8979	671	3	often	often	ADV
taxlaw-8979	671	4	called	call	VERB
taxlaw-8979	671	5	typologies	typology	NOUN
taxlaw-8979	671	6	.	.	PUNCT
taxlaw-8979	672	1	when	when	SCONJ
taxlaw-8979	672	2	these	these	DET
taxlaw-8979	672	3	patterns	pattern	NOUN
taxlaw-8979	672	4	of	of	ADP
taxlaw-8979	672	5	activity	activity	NOUN
taxlaw-8979	672	6	are	be	AUX
taxlaw-8979	672	7	already	already	ADV
taxlaw-8979	672	8	known	know	VERB
taxlaw-8979	672	9	,	,	PUNCT
taxlaw-8979	672	10	they	they	PRON
taxlaw-8979	672	11	can	can	AUX
taxlaw-8979	672	12	be	be	AUX
taxlaw-8979	672	13	found	find	VERB
taxlaw-8979	672	14	by	by	ADP
taxlaw-8979	672	15	querying	query	VERB
taxlaw-8979	672	16	the	the	DET
taxlaw-8979	672	17	data	datum	NOUN
taxlaw-8979	672	18	,	,	PUNCT
taxlaw-8979	672	19	but	but	CCONJ
taxlaw-8979	672	20	novel	novel	NOUN
taxlaw-8979	672	21	and	and	CCONJ
taxlaw-8979	672	22	unexpected	unexpected	ADJ
taxlaw-8979	672	23	patterns	pattern	NOUN
taxlaw-8979	672	24	can	can	AUX
taxlaw-8979	672	25	be	be	AUX
taxlaw-8979	672	26	found	find	VERB
taxlaw-8979	672	27	automatically	automatically	ADV
taxlaw-8979	672	28	by	by	ADP
taxlaw-8979	672	29	data	datum	NOUN
taxlaw-8979	672	30	analytic	analytic	ADJ
taxlaw-8979	672	31	algorithms	algorithm	NOUN
taxlaw-8979	672	32	.	.	PUNCT
taxlaw-8979	673	1	second	second	ADJ
taxlaw-8979	673	2	,	,	PUNCT
taxlaw-8979	673	3	data	datum	NOUN
taxlaw-8979	673	4	analytics	analytic	NOUN
taxlaw-8979	673	5	can	can	AUX
taxlaw-8979	673	6	search	search	VERB
taxlaw-8979	673	7	for	for	ADP
taxlaw-8979	673	8	anomalies	anomaly	NOUN
taxlaw-8979	673	9	.	.	PUNCT
taxlaw-8979	674	1	in	in	ADP
taxlaw-8979	674	2	large	large	ADJ
taxlaw-8979	674	3	financial	financial	ADJ
taxlaw-8979	674	4	datasets	dataset	NOUN
taxlaw-8979	674	5	,	,	PUNCT
taxlaw-8979	674	6	activities	activity	NOUN
taxlaw-8979	674	7	associated	associate	VERB
taxlaw-8979	674	8	with	with	ADP
taxlaw-8979	674	9	money	money	NOUN
taxlaw-8979	674	10	laundering	laundering	NOUN
taxlaw-8979	674	11	or	or	CCONJ
taxlaw-8979	674	12	regulatory	regulatory	ADJ
taxlaw-8979	674	13	violation	violation	NOUN
taxlaw-8979	674	14	are	be	AUX
taxlaw-8979	674	15	typically	typically	ADV
taxlaw-8979	674	16	rare	rare	ADJ
taxlaw-8979	674	17	.	.	PUNCT
taxlaw-8979	675	1	these	these	PRON
taxlaw-8979	675	2	can	can	AUX
taxlaw-8979	675	3	be	be	AUX
taxlaw-8979	675	4	detected	detect	VERB
taxlaw-8979	675	5	using	use	VERB
taxlaw-8979	675	6	techniques	technique	NOUN
taxlaw-8979	675	7	tuned	tune	VERB
taxlaw-8979	675	8	to	to	PART
taxlaw-8979	675	9	look	look	VERB
taxlaw-8979	675	10	for	for	ADP
taxlaw-8979	675	11	data	datum	NOUN
taxlaw-8979	675	12	and	and	CCONJ
taxlaw-8979	675	13	patterns	pattern	NOUN
taxlaw-8979	675	14	that	that	PRON
taxlaw-8979	675	15	are	be	AUX
taxlaw-8979	675	16	sharply	sharply	ADV
taxlaw-8979	675	17	different	different	ADJ
taxlaw-8979	675	18	from	from	ADP
taxlaw-8979	675	19	the	the	DET
taxlaw-8979	675	20	remainder	remainder	NOUN
taxlaw-8979	675	21	of	of	ADP
taxlaw-8979	675	22	the	the	DET
taxlaw-8979	675	23	data	datum	NOUN
taxlaw-8979	675	24	.	.	PUNCT
taxlaw-8979	676	1	third	third	ADJ
taxlaw-8979	676	2	,	,	PUNCT
taxlaw-8979	676	3	data	datum	NOUN
taxlaw-8979	676	4	analytics	analytic	NOUN
taxlaw-8979	676	5	can	can	AUX
taxlaw-8979	676	6	help	help	VERB
taxlaw-8979	676	7	to	to	PART
taxlaw-8979	676	8	understand	understand	VERB
taxlaw-8979	676	9	(	(	PUNCT
taxlaw-8979	676	10	social	social	ADJ
taxlaw-8979	676	11	)	)	PUNCT
taxlaw-8979	676	12	networks	network	NOUN
taxlaw-8979	676	13	.	.	PUNCT
taxlaw-8979	677	1	relationships	relationship	NOUN
taxlaw-8979	677	2	among	among	ADP
taxlaw-8979	677	3	individuals	individual	NOUN
taxlaw-8979	677	4	and	and	CCONJ
taxlaw-8979	677	5	organizations	organization	NOUN
taxlaw-8979	677	6	naturally	naturally	ADV
taxlaw-8979	677	7	form	form	VERB
taxlaw-8979	677	8	networks	network	NOUN
taxlaw-8979	677	9	,	,	PUNCT
taxlaw-8979	677	10	and	and	CCONJ
taxlaw-8979	677	11	so	so	ADV
taxlaw-8979	677	12	do	do	VERB
taxlaw-8979	677	13	financial	financial	ADJ
taxlaw-8979	677	14	flows	flow	NOUN
taxlaw-8979	677	15	.	.	PUNCT
taxlaw-8979	678	1	social	social	ADJ
taxlaw-8979	678	2	network	network	NOUN
taxlaw-8979	678	3	techniques	technique	NOUN
taxlaw-8979	678	4	can	can	AUX
taxlaw-8979	678	5	be	be	AUX
taxlaw-8979	678	6	used	use	VERB
taxlaw-8979	678	7	to	to	PART
taxlaw-8979	678	8	analyze	analyze	VERB
taxlaw-8979	678	9	such	such	ADJ
taxlaw-8979	678	10	network	network	NOUN
taxlaw-8979	678	11	data	datum	NOUN
taxlaw-8979	678	12	,	,	PUNCT
taxlaw-8979	678	13	for	for	ADP
taxlaw-8979	678	14	example	example	NOUN
taxlaw-8979	678	15	,	,	PUNCT
taxlaw-8979	678	16	by	by	ADP
taxlaw-8979	678	17	looking	look	VERB
taxlaw-8979	678	18	for	for	ADP
taxlaw-8979	678	19	network	network	NOUN
taxlaw-8979	678	20	anomalies	anomaly	NOUN
taxlaw-8979	678	21	or	or	CCONJ
taxlaw-8979	678	22	unusual	unusual	ADJ
taxlaw-8979	678	23	pathways	pathway	NOUN
taxlaw-8979	678	24	and	and	CCONJ
taxlaw-8979	678	25	discovering	discover	VERB
taxlaw-8979	678	26	a	a	DET
taxlaw-8979	678	27	rogue	rogue	ADJ
taxlaw-8979	678	28	bank	bank	NOUN
taxlaw-8979	678	29	is	be	AUX
taxlaw-8979	678	30	helping	help	VERB
taxlaw-8979	678	31	terrorist	terrorist	ADJ
taxlaw-8979	678	32	financiers	financier	NOUN
taxlaw-8979	678	33	.	.	PUNCT
taxlaw-8979	679	1	for	for	ADP
taxlaw-8979	679	2	discussion	discussion	NOUN
taxlaw-8979	679	3	of	of	ADP
taxlaw-8979	679	4	this	this	DET
taxlaw-8979	679	5	latter	latter	ADJ
taxlaw-8979	679	6	approach	approach	NOUN
taxlaw-8979	679	7	,	,	PUNCT
taxlaw-8979	679	8	see	see	VERB
taxlaw-8979	679	9	christian	christian	ADJ
taxlaw-8979	679	10	leuprecht	leuprecht	PROPN
taxlaw-8979	679	11	et	et	PROPN
taxlaw-8979	679	12	al	al	PROPN
taxlaw-8979	679	13	.	.	PROPN
taxlaw-8979	679	14	,	,	PUNCT
taxlaw-8979	679	15	tracking	track	VERB
taxlaw-8979	679	16	transnational	transnational	ADJ
taxlaw-8979	679	17	terrorist	terrorist	ADJ
taxlaw-8979	679	18	resourcing	resourcing	NOUN
taxlaw-8979	679	19	nodes	node	NOUN
taxlaw-8979	679	20	,	,	PUNCT
taxlaw-8979	679	21	36	36	NUM
taxlaw-8979	679	22	fla	fla	NOUN
taxlaw-8979	679	23	.	.	PUNCT
taxlaw-8979	680	1	st	st	PROPN
taxlaw-8979	680	2	.	.	PROPN
taxlaw-8979	680	3	l.	l.	PROPN
taxlaw-8979	680	4	rev	rev	PROPN
taxlaw-8979	680	5	.	.	PROPN
taxlaw-8979	681	1	289	289	NUM
taxlaw-8979	681	2	(	(	PUNCT
taxlaw-8979	681	3	2019	2019	NUM
taxlaw-8979	681	4	)	)	PUNCT
taxlaw-8979	681	5	.	.	PUNCT
taxlaw-8979	682	1	https://cullencommission.ca/data/transcripts/transcript%20april%209,%202021.pdf	https://cullencommission.ca/data/transcripts/transcript%20april%209,%202021.pdf	PROPN
taxlaw-8979	682	2	columbia	columbia	PROPN
taxlaw-8979	682	3	journal	journal	PROPN
taxlaw-8979	682	4	of	of	ADP
taxlaw-8979	682	5	tax	tax	NOUN
taxlaw-8979	682	6	law	law	NOUN
taxlaw-8979	683	1	[	[	X
taxlaw-8979	683	2	vol	vol	NOUN
taxlaw-8979	683	3	:	:	PUNCT
taxlaw-8979	683	4	13:45	13:45	NUM
taxlaw-8979	683	5	74	74	NUM
taxlaw-8979	683	6	currencies	currency	NOUN
taxlaw-8979	683	7	is	be	AUX
taxlaw-8979	683	8	quasi	quasi	ADJ
taxlaw-8979	683	9	-	-	VERB
taxlaw-8979	683	10	anonymous.168	anonymous.168	VERB
taxlaw-8979	683	11	the	the	DET
taxlaw-8979	683	12	dark	dark	PROPN
taxlaw-8979	683	13	web	web	NOUN
taxlaw-8979	683	14	,	,	PUNCT
taxlaw-8979	683	15	which	which	PRON
taxlaw-8979	683	16	is	be	AUX
taxlaw-8979	683	17	accessible	accessible	ADJ
taxlaw-8979	683	18	only	only	ADV
taxlaw-8979	683	19	by	by	ADP
taxlaw-8979	683	20	specially	specially	ADV
taxlaw-8979	683	21	configured	configure	VERB
taxlaw-8979	683	22	internet	internet	NOUN
taxlaw-8979	683	23	browsers	browser	NOUN
taxlaw-8979	683	24	,	,	PUNCT
taxlaw-8979	683	25	also	also	ADV
taxlaw-8979	683	26	allows	allow	VERB
taxlaw-8979	683	27	criminals	criminal	NOUN
taxlaw-8979	683	28	to	to	PART
taxlaw-8979	683	29	engage	engage	VERB
taxlaw-8979	683	30	in	in	ADP
taxlaw-8979	683	31	illegal	illegal	ADJ
taxlaw-8979	683	32	activities	activity	NOUN
taxlaw-8979	683	33	such	such	ADJ
taxlaw-8979	683	34	as	as	ADP
taxlaw-8979	683	35	the	the	DET
taxlaw-8979	683	36	purchase	purchase	NOUN
taxlaw-8979	683	37	of	of	ADP
taxlaw-8979	683	38	weapons	weapon	NOUN
taxlaw-8979	683	39	or	or	CCONJ
taxlaw-8979	683	40	illegal	illegal	ADJ
taxlaw-8979	683	41	narcotics	narcotic	NOUN
taxlaw-8979	683	42	.	.	PUNCT
taxlaw-8979	684	1	the	the	DET
taxlaw-8979	684	2	tax	tax	PROPN
taxlaw-8979	684	3	haven	haven	NOUN
taxlaw-8979	684	4	data	data	PROPN
taxlaw-8979	684	5	leaks	leak	NOUN
taxlaw-8979	684	6	so	so	ADV
taxlaw-8979	684	7	far	far	ADV
taxlaw-8979	684	8	have	have	AUX
taxlaw-8979	684	9	not	not	PART
taxlaw-8979	684	10	revealed	reveal	VERB
taxlaw-8979	684	11	the	the	DET
taxlaw-8979	684	12	widespread	widespread	ADJ
taxlaw-8979	684	13	usage	usage	NOUN
taxlaw-8979	684	14	of	of	ADP
taxlaw-8979	684	15	these	these	DET
taxlaw-8979	684	16	technologies	technology	NOUN
taxlaw-8979	684	17	for	for	ADP
taxlaw-8979	684	18	criminal	criminal	ADJ
taxlaw-8979	684	19	purposes	purpose	NOUN
taxlaw-8979	684	20	.	.	PUNCT
taxlaw-8979	685	1	global	global	ADJ
taxlaw-8979	685	2	financial	financial	ADJ
taxlaw-8979	685	3	criminals	criminal	NOUN
taxlaw-8979	685	4	may	may	AUX
taxlaw-8979	685	5	have	have	VERB
taxlaw-8979	685	6	yet	yet	ADV
taxlaw-8979	685	7	to	to	PART
taxlaw-8979	685	8	embrace	embrace	VERB
taxlaw-8979	685	9	these	these	DET
taxlaw-8979	685	10	new	new	ADJ
taxlaw-8979	685	11	technologies	technology	NOUN
taxlaw-8979	685	12	fully	fully	ADV
taxlaw-8979	685	13	simply	simply	ADV
taxlaw-8979	685	14	because	because	SCONJ
taxlaw-8979	685	15	they	they	PRON
taxlaw-8979	685	16	are	be	AUX
taxlaw-8979	685	17	so	so	ADV
taxlaw-8979	685	18	new.169	new.169	NOUN
taxlaw-8979	685	19	in	in	ADP
taxlaw-8979	685	20	addition	addition	NOUN
taxlaw-8979	685	21	,	,	PUNCT
taxlaw-8979	685	22	crooks	crook	NOUN
taxlaw-8979	685	23	might	might	AUX
taxlaw-8979	685	24	be	be	AUX
taxlaw-8979	685	25	nervous	nervous	ADJ
taxlaw-8979	685	26	to	to	PART
taxlaw-8979	685	27	move	move	VERB
taxlaw-8979	685	28	,	,	PUNCT
taxlaw-8979	685	29	for	for	ADP
taxlaw-8979	685	30	example	example	NOUN
taxlaw-8979	685	31	,	,	PUNCT
taxlaw-8979	685	32	hundreds	hundred	NOUN
taxlaw-8979	685	33	of	of	ADP
taxlaw-8979	685	34	millions	million	NOUN
taxlaw-8979	685	35	of	of	ADP
taxlaw-8979	685	36	dollars	dollar	NOUN
taxlaw-8979	685	37	through	through	ADP
taxlaw-8979	685	38	cryptocurrencies	cryptocurrencie	NOUN
taxlaw-8979	685	39	or	or	CCONJ
taxlaw-8979	685	40	some	some	DET
taxlaw-8979	685	41	other	other	ADJ
taxlaw-8979	685	42	form	form	NOUN
taxlaw-8979	685	43	of	of	ADP
taxlaw-8979	685	44	digital	digital	ADJ
taxlaw-8979	685	45	cash	cash	NOUN
taxlaw-8979	685	46	because	because	SCONJ
taxlaw-8979	685	47	the	the	DET
taxlaw-8979	685	48	currencies	currency	NOUN
taxlaw-8979	685	49	can	can	AUX
taxlaw-8979	685	50	be	be	AUX
taxlaw-8979	685	51	quite	quite	ADV
taxlaw-8979	685	52	volatile	volatile	ADJ
taxlaw-8979	685	53	,	,	PUNCT
taxlaw-8979	685	54	raising	raise	VERB
taxlaw-8979	685	55	the	the	DET
taxlaw-8979	685	56	risk	risk	NOUN
taxlaw-8979	685	57	that	that	SCONJ
taxlaw-8979	685	58	the	the	DET
taxlaw-8979	685	59	dirty	dirty	ADJ
taxlaw-8979	685	60	money	money	NOUN
taxlaw-8979	685	61	will	will	AUX
taxlaw-8979	685	62	be	be	AUX
taxlaw-8979	685	63	devalued	devalue	VERB
taxlaw-8979	685	64	if	if	SCONJ
taxlaw-8979	685	65	the	the	DET
taxlaw-8979	685	66	currency	currency	NOUN
taxlaw-8979	685	67	crashes	crash	VERB
taxlaw-8979	685	68	.	.	PUNCT
taxlaw-8979	686	1	as	as	SCONJ
taxlaw-8979	686	2	the	the	DET
taxlaw-8979	686	3	technologies	technology	NOUN
taxlaw-8979	686	4	mature	mature	VERB
taxlaw-8979	686	5	,	,	PUNCT
taxlaw-8979	686	6	it	it	PRON
taxlaw-8979	686	7	seems	seem	VERB
taxlaw-8979	686	8	likely	likely	ADJ
taxlaw-8979	686	9	that	that	SCONJ
taxlaw-8979	686	10	criminals	criminal	NOUN
taxlaw-8979	686	11	will	will	AUX
taxlaw-8979	686	12	increasingly	increasingly	ADV
taxlaw-8979	686	13	embrace	embrace	VERB
taxlaw-8979	686	14	them	they	PRON
taxlaw-8979	686	15	to	to	PART
taxlaw-8979	686	16	transfer	transfer	VERB
taxlaw-8979	686	17	,	,	PUNCT
taxlaw-8979	686	18	hide	hide	VERB
taxlaw-8979	686	19	,	,	PUNCT
taxlaw-8979	686	20	and	and	CCONJ
taxlaw-8979	686	21	legitimize	legitimize	VERB
taxlaw-8979	686	22	dirty	dirty	ADJ
taxlaw-8979	686	23	money	money	NOUN
taxlaw-8979	686	24	.	.	PUNCT
taxlaw-8979	687	1	this	this	DET
taxlaw-8979	687	2	changing	change	VERB
taxlaw-8979	687	3	technological	technological	ADJ
taxlaw-8979	687	4	landscape	landscape	NOUN
taxlaw-8979	687	5	will	will	AUX
taxlaw-8979	687	6	no	no	ADV
taxlaw-8979	687	7	doubt	doubt	ADV
taxlaw-8979	687	8	pose	pose	VERB
taxlaw-8979	687	9	increasingly	increasingly	ADV
taxlaw-8979	687	10	difficult	difficult	ADJ
taxlaw-8979	687	11	enforcement	enforcement	NOUN
taxlaw-8979	687	12	challenges	challenge	NOUN
taxlaw-8979	687	13	for	for	ADP
taxlaw-8979	687	14	governments	government	NOUN
taxlaw-8979	687	15	.	.	PUNCT
taxlaw-8979	688	1	governmental	governmental	ADJ
taxlaw-8979	688	2	suppression	suppression	NOUN
taxlaw-8979	688	3	of	of	ADP
taxlaw-8979	688	4	traditional	traditional	ADJ
taxlaw-8979	688	5	tax	tax	NOUN
taxlaw-8979	688	6	havens	haven	NOUN
taxlaw-8979	688	7	may	may	AUX
taxlaw-8979	688	8	encourage	encourage	VERB
taxlaw-8979	688	9	the	the	DET
taxlaw-8979	688	10	rise	rise	NOUN
taxlaw-8979	688	11	of	of	ADP
taxlaw-8979	688	12	what	what	PRON
taxlaw-8979	688	13	could	could	AUX
taxlaw-8979	688	14	be	be	AUX
taxlaw-8979	688	15	called	call	VERB
taxlaw-8979	688	16	“	"	PUNCT
taxlaw-8979	688	17	digital	digital	ADJ
taxlaw-8979	688	18	tax	tax	NOUN
taxlaw-8979	688	19	havens	haven	NOUN
taxlaw-8979	688	20	.	.	PUNCT
taxlaw-8979	688	21	”	"	PUNCT
taxlaw-8979	689	1	these	these	DET
taxlaw-8979	689	2	digital	digital	ADJ
taxlaw-8979	689	3	tax	tax	NOUN
taxlaw-8979	689	4	havens	haven	NOUN
taxlaw-8979	689	5	will	will	AUX
taxlaw-8979	689	6	not	not	PART
taxlaw-8979	689	7	exist	exist	VERB
taxlaw-8979	689	8	or	or	CCONJ
taxlaw-8979	689	9	be	be	AUX
taxlaw-8979	689	10	affiliated	affiliate	VERB
taxlaw-8979	689	11	with	with	ADP
taxlaw-8979	689	12	any	any	DET
taxlaw-8979	689	13	one	one	NUM
taxlaw-8979	689	14	country	country	NOUN
taxlaw-8979	689	15	.	.	PUNCT
taxlaw-8979	690	1	rather	rather	ADV
taxlaw-8979	690	2	,	,	PUNCT
taxlaw-8979	690	3	the	the	DET
taxlaw-8979	690	4	digital	digital	ADJ
taxlaw-8979	690	5	tax	tax	NOUN
taxlaw-8979	690	6	haven	haven	NOUN
taxlaw-8979	690	7	will	will	AUX
taxlaw-8979	690	8	be	be	AUX
taxlaw-8979	690	9	spread	spread	VERB
taxlaw-8979	690	10	over	over	ADP
taxlaw-8979	690	11	a	a	DET
taxlaw-8979	690	12	cloud	cloud	NOUN
taxlaw-8979	690	13	of	of	ADP
taxlaw-8979	690	14	thousands	thousand	NOUN
taxlaw-8979	690	15	of	of	ADP
taxlaw-8979	690	16	computer	computer	NOUN
taxlaw-8979	690	17	servers	server	NOUN
taxlaw-8979	690	18	based	base	VERB
taxlaw-8979	690	19	in	in	ADP
taxlaw-8979	690	20	a	a	DET
taxlaw-8979	690	21	variety	variety	NOUN
taxlaw-8979	690	22	of	of	ADP
taxlaw-8979	690	23	different	different	ADJ
taxlaw-8979	690	24	countries	country	NOUN
taxlaw-8979	690	25	.	.	PUNCT
taxlaw-8979	691	1	using	use	VERB
taxlaw-8979	691	2	cryptocurrencies	cryptocurrencie	NOUN
taxlaw-8979	691	3	and	and	CCONJ
taxlaw-8979	691	4	the	the	DET
taxlaw-8979	691	5	dark	dark	PROPN
taxlaw-8979	691	6	web	web	NOUN
taxlaw-8979	691	7	,	,	PUNCT
taxlaw-8979	691	8	the	the	DET
taxlaw-8979	691	9	digital	digital	ADJ
taxlaw-8979	691	10	tax	tax	NOUN
taxlaw-8979	691	11	haven	haven	NOUN
taxlaw-8979	691	12	will	will	AUX
taxlaw-8979	691	13	avoid	avoid	VERB
taxlaw-8979	691	14	detection	detection	NOUN
taxlaw-8979	691	15	and	and	CCONJ
taxlaw-8979	691	16	regulation	regulation	NOUN
taxlaw-8979	691	17	by	by	ADP
taxlaw-8979	691	18	any	any	DET
taxlaw-8979	691	19	central	central	ADJ
taxlaw-8979	691	20	government	government	NOUN
taxlaw-8979	691	21	.	.	PUNCT
taxlaw-8979	692	1	if	if	SCONJ
taxlaw-8979	692	2	a	a	DET
taxlaw-8979	692	3	physical	physical	ADJ
taxlaw-8979	692	4	base	base	NOUN
taxlaw-8979	692	5	is	be	AUX
taxlaw-8979	692	6	needed	need	VERB
taxlaw-8979	692	7	,	,	PUNCT
taxlaw-8979	692	8	criminals	criminal	NOUN
taxlaw-8979	692	9	can	can	AUX
taxlaw-8979	692	10	set	set	VERB
taxlaw-8979	692	11	up	up	ADP
taxlaw-8979	692	12	servers	server	NOUN
taxlaw-8979	692	13	on	on	ADP
taxlaw-8979	692	14	unregulated	unregulated	ADJ
taxlaw-8979	692	15	offshore	offshore	ADJ
taxlaw-8979	692	16	bases	basis	NOUN
taxlaw-8979	692	17	like	like	ADP
taxlaw-8979	692	18	sealand	sealand	PROPN
taxlaw-8979	692	19	,	,	PUNCT
taxlaw-8979	692	20	a	a	DET
taxlaw-8979	692	21	world	world	NOUN
taxlaw-8979	692	22	war	war	PROPN
taxlaw-8979	692	23	ii	ii	PROPN
taxlaw-8979	692	24	anti	anti	ADJ
taxlaw-8979	692	25	-	-	ADJ
taxlaw-8979	692	26	aircraft	aircraft	ADJ
taxlaw-8979	692	27	platform	platform	NOUN
taxlaw-8979	692	28	off	off	ADP
taxlaw-8979	692	29	the	the	DET
taxlaw-8979	692	30	coast	coast	NOUN
taxlaw-8979	692	31	of	of	ADP
taxlaw-8979	692	32	england	england	PROPN
taxlaw-8979	692	33	and	and	CCONJ
taxlaw-8979	692	34	outside	outside	ADP
taxlaw-8979	692	35	of	of	ADP
taxlaw-8979	692	36	the	the	DET
taxlaw-8979	692	37	territorial	territorial	ADJ
taxlaw-8979	692	38	jurisdiction	jurisdiction	NOUN
taxlaw-8979	692	39	of	of	ADP
taxlaw-8979	692	40	the	the	DET
taxlaw-8979	692	41	united	united	PROPN
taxlaw-8979	692	42	kingdom.170	kingdom.170	PROPN
taxlaw-8979	692	43	at	at	ADP
taxlaw-8979	692	44	one	one	NUM
taxlaw-8979	692	45	point	point	NOUN
taxlaw-8979	692	46	,	,	PUNCT
taxlaw-8979	692	47	sealand	sealand	PROPN
taxlaw-8979	692	48	operated	operate	VERB
taxlaw-8979	692	49	a	a	DET
taxlaw-8979	692	50	series	series	NOUN
taxlaw-8979	692	51	of	of	ADP
taxlaw-8979	692	52	secure	secure	ADJ
taxlaw-8979	692	53	servers	server	NOUN
taxlaw-8979	692	54	that	that	PRON
taxlaw-8979	692	55	downloaded	download	VERB
taxlaw-8979	692	56	and	and	CCONJ
taxlaw-8979	692	57	uploaded	uploaded	ADJ
taxlaw-8979	692	58	data	datum	NOUN
taxlaw-8979	692	59	to	to	ADP
taxlaw-8979	692	60	satellites	satellite	NOUN
taxlaw-8979	692	61	.	.	PUNCT
taxlaw-8979	693	1	crooks	crook	NOUN
taxlaw-8979	693	2	used	use	VERB
taxlaw-8979	693	3	these	these	DET
taxlaw-8979	693	4	servers	server	NOUN
taxlaw-8979	693	5	to	to	PART
taxlaw-8979	693	6	exchange	exchange	VERB
taxlaw-8979	693	7	and	and	CCONJ
taxlaw-8979	693	8	clean	clean	ADJ
taxlaw-8979	693	9	illicit	illicit	ADJ
taxlaw-8979	693	10	financial	financial	ADJ
taxlaw-8979	693	11	flows.171	flows.171	NOUN
taxlaw-8979	693	12	in	in	ADP
taxlaw-8979	693	13	summary	summary	NOUN
taxlaw-8979	693	14	,	,	PUNCT
taxlaw-8979	693	15	while	while	SCONJ
taxlaw-8979	693	16	governments	government	NOUN
taxlaw-8979	693	17	can	can	AUX
taxlaw-8979	693	18	deploy	deploy	VERB
taxlaw-8979	693	19	policy	policy	NOUN
taxlaw-8979	693	20	solutions	solution	NOUN
taxlaw-8979	693	21	that	that	PRON
taxlaw-8979	693	22	use	use	VERB
taxlaw-8979	693	23	technologies	technology	NOUN
taxlaw-8979	693	24	to	to	PART
taxlaw-8979	693	25	help	help	VERB
taxlaw-8979	693	26	investigate	investigate	VERB
taxlaw-8979	693	27	,	,	PUNCT
taxlaw-8979	693	28	arrest	arrest	NOUN
taxlaw-8979	693	29	,	,	PUNCT
taxlaw-8979	693	30	and	and	CCONJ
taxlaw-8979	693	31	prosecute	prosecute	VERB
taxlaw-8979	693	32	offshore	offshore	ADJ
taxlaw-8979	693	33	tax	tax	NOUN
taxlaw-8979	693	34	cheats	cheat	NOUN
taxlaw-8979	693	35	,	,	PUNCT
taxlaw-8979	693	36	criminals	criminal	NOUN
taxlaw-8979	693	37	are	be	AUX
taxlaw-8979	693	38	embracing	embrace	VERB
taxlaw-8979	693	39	other	other	ADJ
taxlaw-8979	693	40	digital	digital	ADJ
taxlaw-8979	693	41	technologies	technology	NOUN
taxlaw-8979	693	42	to	to	PART
taxlaw-8979	693	43	better	well	ADV
taxlaw-8979	693	44	mask	mask	VERB
taxlaw-8979	693	45	money	money	NOUN
taxlaw-8979	693	46	trails	trail	NOUN
taxlaw-8979	693	47	so	so	SCONJ
taxlaw-8979	693	48	that	that	SCONJ
taxlaw-8979	693	49	they	they	PRON
taxlaw-8979	693	50	remain	remain	VERB
taxlaw-8979	693	51	undetected	undetected	ADJ
taxlaw-8979	693	52	.	.	PUNCT
taxlaw-8979	694	1	e.	e.	PROPN
taxlaw-8979	694	2	other	other	ADJ
taxlaw-8979	694	3	policy	policy	NOUN
taxlaw-8979	694	4	recommendations	recommendation	NOUN
taxlaw-8979	694	5	the	the	DET
taxlaw-8979	694	6	ongoing	ongoing	ADJ
taxlaw-8979	694	7	fight	fight	NOUN
taxlaw-8979	694	8	against	against	ADP
taxlaw-8979	694	9	global	global	ADJ
taxlaw-8979	694	10	financial	financial	ADJ
taxlaw-8979	694	11	crimes	crime	NOUN
taxlaw-8979	694	12	like	like	ADP
taxlaw-8979	694	13	international	international	ADJ
taxlaw-8979	694	14	money	money	NOUN
taxlaw-8979	694	15	laundering	laundering	NOUN
taxlaw-8979	694	16	and	and	CCONJ
taxlaw-8979	694	17	offshore	offshore	ADJ
taxlaw-8979	694	18	tax	tax	NOUN
taxlaw-8979	694	19	evasion	evasion	NOUN
taxlaw-8979	694	20	is	be	AUX
taxlaw-8979	694	21	complex	complex	ADJ
taxlaw-8979	694	22	and	and	CCONJ
taxlaw-8979	694	23	optimal	optimal	ADJ
taxlaw-8979	694	24	laws	law	NOUN
taxlaw-8979	694	25	and	and	CCONJ
taxlaw-8979	694	26	policies	policy	NOUN
taxlaw-8979	694	27	will	will	AUX
taxlaw-8979	694	28	vary	vary	VERB
taxlaw-8979	694	29	according	accord	VERB
taxlaw-8979	694	30	to	to	ADP
taxlaw-8979	694	31	countryspecific	countryspecific	ADJ
taxlaw-8979	694	32	factors	factor	NOUN
taxlaw-8979	694	33	such	such	ADJ
taxlaw-8979	694	34	as	as	ADP
taxlaw-8979	694	35	the	the	DET
taxlaw-8979	694	36	political	political	ADJ
taxlaw-8979	694	37	or	or	CCONJ
taxlaw-8979	694	38	bureaucratic	bureaucratic	ADJ
taxlaw-8979	694	39	environment	environment	NOUN
taxlaw-8979	694	40	,	,	PUNCT
taxlaw-8979	694	41	and	and	CCONJ
taxlaw-8979	694	42	culture	culture	NOUN
taxlaw-8979	694	43	of	of	ADP
taxlaw-8979	694	44	tax	tax	NOUN
taxlaw-8979	694	45	compliance.172	compliance.172	PROPN
taxlaw-8979	694	46	nevertheless	nevertheless	ADV
taxlaw-8979	694	47	,	,	PUNCT
taxlaw-8979	694	48	at	at	ADP
taxlaw-8979	694	49	the	the	DET
taxlaw-8979	694	50	more	more	ADV
taxlaw-8979	694	51	granular	granular	ADJ
taxlaw-8979	694	52	level	level	NOUN
taxlaw-8979	694	53	there	there	PRON
taxlaw-8979	694	54	exists	exist	VERB
taxlaw-8979	694	55	some	some	DET
taxlaw-8979	694	56	unity	unity	NOUN
taxlaw-8979	694	57	among	among	ADP
taxlaw-8979	694	58	experts	expert	NOUN
taxlaw-8979	694	59	in	in	ADP
taxlaw-8979	694	60	terms	term	NOUN
taxlaw-8979	694	61	of	of	ADP
taxlaw-8979	694	62	recurring	recur	VERB
taxlaw-8979	694	63	policy	policy	NOUN
taxlaw-8979	694	64	recommendations	recommendation	NOUN
taxlaw-8979	694	65	,	,	PUNCT
taxlaw-8979	694	66	including	include	VERB
taxlaw-8979	694	67	the	the	DET
taxlaw-8979	694	68	need	need	NOUN
taxlaw-8979	694	69	for	for	ADP
taxlaw-8979	694	70	whistleblower	whistleblower	NOUN
taxlaw-8979	694	71	protections	protection	NOUN
taxlaw-8979	694	72	for	for	ADP
taxlaw-8979	694	73	any	any	DET
taxlaw-8979	694	74	168	168	NUM
taxlaw-8979	694	75	for	for	ADP
taxlaw-8979	694	76	discussion	discussion	NOUN
taxlaw-8979	694	77	on	on	ADP
taxlaw-8979	694	78	the	the	DET
taxlaw-8979	694	79	use	use	NOUN
taxlaw-8979	694	80	of	of	ADP
taxlaw-8979	694	81	cryptocurrencies	cryptocurrencie	NOUN
taxlaw-8979	694	82	and	and	CCONJ
taxlaw-8979	694	83	global	global	ADJ
taxlaw-8979	694	84	financial	financial	ADJ
taxlaw-8979	694	85	crimes	crime	NOUN
taxlaw-8979	694	86	,	,	PUNCT
taxlaw-8979	694	87	see	see	VERB
taxlaw-8979	694	88	sarah	sarah	PROPN
taxlaw-8979	694	89	gruber	gruber	PROPN
taxlaw-8979	694	90	,	,	PUNCT
taxlaw-8979	694	91	note	note	NOUN
taxlaw-8979	694	92	,	,	PUNCT
taxlaw-8979	694	93	trust	trust	NOUN
taxlaw-8979	694	94	,	,	PUNCT
taxlaw-8979	694	95	identity	identity	NOUN
taxlaw-8979	694	96	,	,	PUNCT
taxlaw-8979	694	97	and	and	CCONJ
taxlaw-8979	694	98	disclosure	disclosure	NOUN
taxlaw-8979	694	99	:	:	PUNCT
taxlaw-8979	694	100	are	be	AUX
taxlaw-8979	694	101	bitcoin	bitcoin	NOUN
taxlaw-8979	694	102	exchanges	exchange	NOUN
taxlaw-8979	694	103	the	the	DET
taxlaw-8979	694	104	next	next	ADJ
taxlaw-8979	694	105	virtual	virtual	ADJ
taxlaw-8979	694	106	havens	haven	NOUN
taxlaw-8979	694	107	for	for	ADP
taxlaw-8979	694	108	money	money	NOUN
taxlaw-8979	694	109	laundering	laundering	NOUN
taxlaw-8979	694	110	and	and	CCONJ
taxlaw-8979	694	111	tax	tax	NOUN
taxlaw-8979	694	112	evasion	evasion	NOUN
taxlaw-8979	694	113	?	?	PUNCT
taxlaw-8979	695	1	,	,	PUNCT
taxlaw-8979	695	2	32	32	NUM
taxlaw-8979	695	3	quinnipiac	quinnipiac	PROPN
taxlaw-8979	695	4	l.	l.	PROPN
taxlaw-8979	695	5	rev	rev	PROPN
taxlaw-8979	695	6	.	.	PROPN
taxlaw-8979	695	7	135	135	NUM
taxlaw-8979	695	8	(	(	PUNCT
taxlaw-8979	695	9	2013	2013	NUM
taxlaw-8979	695	10	)	)	PUNCT
taxlaw-8979	695	11	;	;	PUNCT
taxlaw-8979	695	12	thomas	thomas	PROPN
taxlaw-8979	695	13	slattery	slattery	PROPN
taxlaw-8979	695	14	,	,	PUNCT
taxlaw-8979	695	15	taking	take	VERB
taxlaw-8979	695	16	a	a	DET
taxlaw-8979	695	17	bit	bit	NOUN
taxlaw-8979	695	18	out	out	ADP
taxlaw-8979	695	19	of	of	ADP
taxlaw-8979	695	20	crime	crime	NOUN
taxlaw-8979	695	21	:	:	PUNCT
taxlaw-8979	695	22	bitcoin	bitcoin	PROPN
taxlaw-8979	695	23	and	and	CCONJ
taxlaw-8979	695	24	cross	cross	ADJ
taxlaw-8979	695	25	-	-	ADJ
taxlaw-8979	695	26	border	border	ADJ
taxlaw-8979	695	27	tax	tax	NOUN
taxlaw-8979	695	28	evasion	evasion	NOUN
taxlaw-8979	695	29	,	,	PUNCT
taxlaw-8979	695	30	39	39	NUM
taxlaw-8979	695	31	brook	brook	NOUN
taxlaw-8979	695	32	.	.	PUNCT
taxlaw-8979	696	1	j.	j.	PROPN
taxlaw-8979	696	2	int’l	int’l	PROPN
taxlaw-8979	696	3	l.	l.	PROPN
taxlaw-8979	696	4	829	829	NUM
taxlaw-8979	696	5	(	(	PUNCT
taxlaw-8979	696	6	2014	2014	NUM
taxlaw-8979	696	7	)	)	PUNCT
taxlaw-8979	696	8	.	.	PUNCT
taxlaw-8979	697	1	169	169	NUM
taxlaw-8979	697	2	i	i	PRON
taxlaw-8979	697	3	never	never	ADV
taxlaw-8979	697	4	came	come	VERB
taxlaw-8979	697	5	across	across	ADP
taxlaw-8979	697	6	any	any	DET
taxlaw-8979	697	7	references	reference	NOUN
taxlaw-8979	697	8	to	to	ADP
taxlaw-8979	697	9	cryptocurrencies	cryptocurrencie	NOUN
taxlaw-8979	697	10	or	or	CCONJ
taxlaw-8979	697	11	the	the	DET
taxlaw-8979	697	12	dark	dark	ADJ
taxlaw-8979	697	13	web	web	NOUN
taxlaw-8979	697	14	in	in	ADP
taxlaw-8979	697	15	the	the	DET
taxlaw-8979	697	16	tax	tax	NOUN
taxlaw-8979	697	17	haven	haven	PROPN
taxlaw-8979	697	18	data	data	PROPN
taxlaw-8979	697	19	leak	leak	PROPN
taxlaw-8979	697	20	materials	material	NOUN
taxlaw-8979	697	21	i	i	PRON
taxlaw-8979	697	22	reviewed	review	VERB
taxlaw-8979	697	23	.	.	PUNCT
taxlaw-8979	698	1	nor	nor	CCONJ
taxlaw-8979	698	2	are	be	AUX
taxlaw-8979	698	3	there	there	PRON
taxlaw-8979	698	4	any	any	DET
taxlaw-8979	698	5	reports	report	NOUN
taxlaw-8979	698	6	by	by	ADP
taxlaw-8979	698	7	icij	icij	ADJ
taxlaw-8979	698	8	journalists	journalist	NOUN
taxlaw-8979	698	9	about	about	ADP
taxlaw-8979	698	10	such	such	ADJ
taxlaw-8979	698	11	high	high	ADJ
taxlaw-8979	698	12	-	-	PUNCT
taxlaw-8979	698	13	tech	tech	NOUN
taxlaw-8979	698	14	usage	usage	NOUN
taxlaw-8979	698	15	.	.	PUNCT
taxlaw-8979	699	1	this	this	PRON
taxlaw-8979	699	2	might	might	AUX
taxlaw-8979	699	3	be	be	AUX
taxlaw-8979	699	4	explained	explain	VERB
taxlaw-8979	699	5	by	by	ADP
taxlaw-8979	699	6	the	the	DET
taxlaw-8979	699	7	time	time	NOUN
taxlaw-8979	699	8	lag	lag	VERB
taxlaw-8979	699	9	between	between	ADP
taxlaw-8979	699	10	the	the	DET
taxlaw-8979	699	11	tax	tax	NOUN
taxlaw-8979	699	12	haven	haven	NOUN
taxlaw-8979	699	13	data	datum	NOUN
taxlaw-8979	699	14	and	and	CCONJ
taxlaw-8979	699	15	the	the	DET
taxlaw-8979	699	16	growing	grow	VERB
taxlaw-8979	699	17	usage	usage	NOUN
taxlaw-8979	699	18	of	of	ADP
taxlaw-8979	699	19	the	the	DET
taxlaw-8979	699	20	new	new	ADJ
taxlaw-8979	699	21	technologies	technology	NOUN
taxlaw-8979	699	22	.	.	PUNCT
taxlaw-8979	700	1	for	for	ADP
taxlaw-8979	700	2	instance	instance	NOUN
taxlaw-8979	700	3	,	,	PUNCT
taxlaw-8979	700	4	offshore	offshore	ADJ
taxlaw-8979	700	5	leaks	leak	NOUN
taxlaw-8979	700	6	,	,	PUNCT
taxlaw-8979	700	7	which	which	PRON
taxlaw-8979	700	8	was	be	AUX
taxlaw-8979	700	9	revealed	reveal	VERB
taxlaw-8979	700	10	to	to	ADP
taxlaw-8979	700	11	the	the	DET
taxlaw-8979	700	12	public	public	NOUN
taxlaw-8979	700	13	in	in	ADP
taxlaw-8979	700	14	april	april	PROPN
taxlaw-8979	700	15	2013	2013	NUM
taxlaw-8979	700	16	,	,	PUNCT
taxlaw-8979	700	17	contained	contain	VERB
taxlaw-8979	700	18	data	datum	NOUN
taxlaw-8979	700	19	that	that	PRON
taxlaw-8979	700	20	ended	end	VERB
taxlaw-8979	700	21	in	in	ADP
taxlaw-8979	700	22	2010	2010	NUM
taxlaw-8979	700	23	.	.	PUNCT
taxlaw-8979	701	1	bitcoin	bitcoin	PROPN
taxlaw-8979	701	2	was	be	AUX
taxlaw-8979	701	3	only	only	ADV
taxlaw-8979	701	4	released	release	VERB
taxlaw-8979	701	5	as	as	ADP
taxlaw-8979	701	6	opensource	opensource	NOUN
taxlaw-8979	701	7	software	software	NOUN
taxlaw-8979	701	8	in	in	ADP
taxlaw-8979	701	9	2009	2009	NUM
taxlaw-8979	701	10	.	.	PUNCT
taxlaw-8979	702	1	170	170	NUM
taxlaw-8979	702	2	see	see	VERB
taxlaw-8979	702	3	johannesen	johannesen	PROPN
taxlaw-8979	702	4	&	&	CCONJ
taxlaw-8979	702	5	zucman	zucman	PROPN
taxlaw-8979	702	6	,	,	PUNCT
taxlaw-8979	702	7	supra	supra	PROPN
taxlaw-8979	702	8	note	note	NOUN
taxlaw-8979	702	9	148	148	NUM
taxlaw-8979	702	10	,	,	PUNCT
taxlaw-8979	702	11	at	at	ADP
taxlaw-8979	702	12	1194	1194	NUM
taxlaw-8979	702	13	-	-	SYM
taxlaw-8979	702	14	98	98	NUM
taxlaw-8979	702	15	;	;	PUNCT
taxlaw-8979	702	16	james	james	PROPN
taxlaw-8979	702	17	grimmelmann	grimmelmann	PROPN
taxlaw-8979	702	18	,	,	PUNCT
taxlaw-8979	702	19	sealand	sealand	PROPN
taxlaw-8979	702	20	,	,	PUNCT
taxlaw-8979	702	21	havenco	havenco	NOUN
taxlaw-8979	702	22	,	,	PUNCT
taxlaw-8979	702	23	and	and	CCONJ
taxlaw-8979	702	24	the	the	DET
taxlaw-8979	702	25	rule	rule	NOUN
taxlaw-8979	702	26	of	of	ADP
taxlaw-8979	702	27	law	law	NOUN
taxlaw-8979	702	28	,	,	PUNCT
taxlaw-8979	702	29	2012	2012	NUM
taxlaw-8979	702	30	u.	u.	PROPN
taxlaw-8979	702	31	ill	ill	PROPN
taxlaw-8979	702	32	.	.	PUNCT
taxlaw-8979	703	1	l.	l.	PROPN
taxlaw-8979	703	2	rev	rev	PROPN
taxlaw-8979	703	3	.	.	PROPN
taxlaw-8979	704	1	405	405	NUM
taxlaw-8979	704	2	,	,	PUNCT
taxlaw-8979	704	3	405	405	NUM
taxlaw-8979	704	4	-	-	SYM
taxlaw-8979	704	5	06	06	NUM
taxlaw-8979	704	6	(	(	PUNCT
taxlaw-8979	704	7	2012	2012	NUM
taxlaw-8979	704	8	)	)	PUNCT
taxlaw-8979	704	9	.	.	PUNCT
taxlaw-8979	705	1	171	171	NUM
taxlaw-8979	705	2	see	see	VERB
taxlaw-8979	705	3	i	i	PRON
taxlaw-8979	705	4	d.	d.	PROPN
taxlaw-8979	705	5	172	172	NUM
taxlaw-8979	705	6	for	for	ADP
taxlaw-8979	705	7	instance	instance	NOUN
taxlaw-8979	705	8	,	,	PUNCT
taxlaw-8979	705	9	the	the	DET
taxlaw-8979	705	10	laws	law	NOUN
taxlaw-8979	705	11	of	of	ADP
taxlaw-8979	705	12	some	some	DET
taxlaw-8979	705	13	countries	country	NOUN
taxlaw-8979	705	14	require	require	VERB
taxlaw-8979	705	15	the	the	DET
taxlaw-8979	705	16	separation	separation	NOUN
taxlaw-8979	705	17	of	of	ADP
taxlaw-8979	705	18	government	government	NOUN
taxlaw-8979	705	19	agencies	agency	NOUN
taxlaw-8979	705	20	into	into	ADP
taxlaw-8979	705	21	an	an	DET
taxlaw-8979	705	22	information	information	NOUN
taxlaw-8979	705	23	collection	collection	NOUN
taxlaw-8979	705	24	and	and	CCONJ
taxlaw-8979	705	25	investigation	investigation	NOUN
taxlaw-8979	705	26	agency	agency	NOUN
taxlaw-8979	705	27	and	and	CCONJ
taxlaw-8979	705	28	a	a	DET
taxlaw-8979	705	29	prosecution	prosecution	NOUN
taxlaw-8979	705	30	agency	agency	NOUN
taxlaw-8979	705	31	to	to	PART
taxlaw-8979	705	32	ensure	ensure	VERB
taxlaw-8979	705	33	evidence	evidence	NOUN
taxlaw-8979	705	34	disclosure	disclosure	NOUN
taxlaw-8979	705	35	rules	rule	NOUN
taxlaw-8979	705	36	are	be	AUX
taxlaw-8979	705	37	followed	follow	VERB
taxlaw-8979	705	38	.	.	PUNCT
taxlaw-8979	706	1	see	see	VERB
taxlaw-8979	706	2	lepreucht	lepreucht	PROPN
taxlaw-8979	706	3	et	et	PROPN
taxlaw-8979	706	4	al	al	PROPN
taxlaw-8979	706	5	.	.	PROPN
taxlaw-8979	706	6	,	,	PUNCT
taxlaw-8979	706	7	supra	supra	PROPN
taxlaw-8979	706	8	note	note	NOUN
taxlaw-8979	706	9	166	166	NUM
taxlaw-8979	706	10	.	.	PUNCT
taxlaw-8979	706	11	2021	2021	NUM
taxlaw-8979	706	12	]	]	PUNCT
taxlaw-8979	706	13	secrets	secret	NOUN
taxlaw-8979	706	14	of	of	ADP
taxlaw-8979	706	15	the	the	DET
taxlaw-8979	706	16	panama	panama	PROPN
taxlaw-8979	706	17	papers	paper	NOUN
taxlaw-8979	706	18	75	75	NUM
taxlaw-8979	706	19	individual	individual	NOUN
taxlaw-8979	706	20	who	who	PRON
taxlaw-8979	706	21	provides	provide	VERB
taxlaw-8979	706	22	information	information	NOUN
taxlaw-8979	706	23	leading	lead	VERB
taxlaw-8979	706	24	to	to	ADP
taxlaw-8979	706	25	tax	tax	NOUN
taxlaw-8979	706	26	and	and	CCONJ
taxlaw-8979	706	27	financial	financial	ADJ
taxlaw-8979	706	28	crime	crime	NOUN
taxlaw-8979	706	29	prosecutions	prosecution	NOUN
taxlaw-8979	706	30	;	;	PUNCT
taxlaw-8979	706	31	the	the	DET
taxlaw-8979	706	32	need	need	NOUN
taxlaw-8979	706	33	to	to	PART
taxlaw-8979	706	34	embed	embed	VERB
taxlaw-8979	706	35	lawyers	lawyer	NOUN
taxlaw-8979	706	36	within	within	ADP
taxlaw-8979	706	37	tax	tax	NOUN
taxlaw-8979	706	38	authority	authority	NOUN
taxlaw-8979	706	39	audit	audit	NOUN
taxlaw-8979	706	40	teams	team	NOUN
taxlaw-8979	706	41	to	to	PART
taxlaw-8979	706	42	ensure	ensure	VERB
taxlaw-8979	706	43	proper	proper	ADJ
taxlaw-8979	706	44	evidence	evidence	NOUN
taxlaw-8979	706	45	is	be	AUX
taxlaw-8979	706	46	provided	provide	VERB
taxlaw-8979	706	47	to	to	ADP
taxlaw-8979	706	48	prosecutors	prosecutor	NOUN
taxlaw-8979	706	49	;	;	PUNCT
taxlaw-8979	706	50	the	the	DET
taxlaw-8979	706	51	need	need	NOUN
taxlaw-8979	706	52	for	for	ADP
taxlaw-8979	706	53	prosecutorial	prosecutorial	ADJ
taxlaw-8979	706	54	incentives	incentive	NOUN
taxlaw-8979	706	55	to	to	PART
taxlaw-8979	706	56	pursue	pursue	VERB
taxlaw-8979	706	57	significant	significant	ADJ
taxlaw-8979	706	58	penalties	penalty	NOUN
taxlaw-8979	706	59	against	against	ADP
taxlaw-8979	706	60	“	"	PUNCT
taxlaw-8979	706	61	white	white	ADJ
taxlaw-8979	706	62	collar	collar	NOUN
taxlaw-8979	706	63	”	"	PUNCT
taxlaw-8979	706	64	criminals	criminal	NOUN
taxlaw-8979	706	65	who	who	PRON
taxlaw-8979	706	66	have	have	AUX
taxlaw-8979	706	67	often	often	ADV
taxlaw-8979	706	68	attracted	attract	VERB
taxlaw-8979	706	69	lenient	lenient	ADJ
taxlaw-8979	706	70	sentences	sentence	NOUN
taxlaw-8979	706	71	;	;	PUNCT
taxlaw-8979	706	72	better	well	ADJ
taxlaw-8979	706	73	information	information	NOUN
taxlaw-8979	706	74	sharing	share	VERB
taxlaw-8979	706	75	among	among	ADP
taxlaw-8979	706	76	government	government	NOUN
taxlaw-8979	706	77	agencies	agency	NOUN
taxlaw-8979	706	78	when	when	SCONJ
taxlaw-8979	706	79	each	each	DET
taxlaw-8979	706	80	agency	agency	NOUN
taxlaw-8979	706	81	sees	see	VERB
taxlaw-8979	706	82	only	only	ADV
taxlaw-8979	706	83	one	one	NUM
taxlaw-8979	706	84	part	part	NOUN
taxlaw-8979	706	85	of	of	ADP
taxlaw-8979	706	86	the	the	DET
taxlaw-8979	706	87	overall	overall	ADJ
taxlaw-8979	706	88	criminal	criminal	ADJ
taxlaw-8979	706	89	financial	financial	ADJ
taxlaw-8979	706	90	scheme	scheme	NOUN
taxlaw-8979	706	91	;	;	PUNCT
taxlaw-8979	706	92	and	and	CCONJ
taxlaw-8979	706	93	bureaucratic	bureaucratic	ADJ
taxlaw-8979	706	94	incentives	incentive	NOUN
taxlaw-8979	706	95	to	to	PART
taxlaw-8979	706	96	retain	retain	VERB
taxlaw-8979	706	97	police	police	NOUN
taxlaw-8979	706	98	,	,	PUNCT
taxlaw-8979	706	99	tax	tax	NOUN
taxlaw-8979	706	100	officials	official	NOUN
taxlaw-8979	706	101	,	,	PUNCT
taxlaw-8979	706	102	and	and	CCONJ
taxlaw-8979	706	103	prosecutors	prosecutor	NOUN
taxlaw-8979	706	104	in	in	ADP
taxlaw-8979	706	105	the	the	DET
taxlaw-8979	706	106	long	long	ADJ
taxlaw-8979	706	107	run	run	NOUN
taxlaw-8979	706	108	,	,	PUNCT
taxlaw-8979	706	109	so	so	SCONJ
taxlaw-8979	706	110	they	they	PRON
taxlaw-8979	706	111	can	can	AUX
taxlaw-8979	706	112	gain	gain	VERB
taxlaw-8979	706	113	a	a	DET
taxlaw-8979	706	114	necessary	necessary	ADJ
taxlaw-8979	706	115	understanding	understanding	NOUN
taxlaw-8979	706	116	of	of	ADP
taxlaw-8979	706	117	the	the	DET
taxlaw-8979	706	118	complexities.173	complexities.173	NOUN
taxlaw-8979	706	119	many	many	ADJ
taxlaw-8979	706	120	of	of	ADP
taxlaw-8979	706	121	these	these	DET
taxlaw-8979	706	122	proposals	proposal	NOUN
taxlaw-8979	706	123	necessarily	necessarily	ADV
taxlaw-8979	706	124	implicate	implicate	VERB
taxlaw-8979	706	125	financial	financial	ADJ
taxlaw-8979	706	126	privacy	privacy	NOUN
taxlaw-8979	706	127	.	.	PUNCT
taxlaw-8979	707	1	for	for	ADP
taxlaw-8979	707	2	instance	instance	NOUN
taxlaw-8979	707	3	,	,	PUNCT
taxlaw-8979	707	4	a	a	DET
taxlaw-8979	707	5	greater	great	ADJ
taxlaw-8979	707	6	sharing	sharing	NOUN
taxlaw-8979	707	7	of	of	ADP
taxlaw-8979	707	8	information	information	NOUN
taxlaw-8979	707	9	among	among	ADP
taxlaw-8979	707	10	government	government	NOUN
taxlaw-8979	707	11	agencies	agency	NOUN
taxlaw-8979	707	12	may	may	AUX
taxlaw-8979	707	13	violate	violate	VERB
taxlaw-8979	707	14	existing	exist	VERB
taxlaw-8979	707	15	prohibitions	prohibition	NOUN
taxlaw-8979	707	16	against	against	ADP
taxlaw-8979	707	17	such	such	ADJ
taxlaw-8979	707	18	sharing	sharing	NOUN
taxlaw-8979	707	19	(	(	PUNCT
taxlaw-8979	707	20	e.g.	e.g.	ADV
taxlaw-8979	707	21	,	,	PUNCT
taxlaw-8979	707	22	u.s	u.s	PROPN
taxlaw-8979	707	23	.	.	PROPN
taxlaw-8979	707	24	federal	federal	ADJ
taxlaw-8979	707	25	laws	law	NOUN
taxlaw-8979	707	26	that	that	PRON
taxlaw-8979	707	27	prohibit	prohibit	VERB
taxlaw-8979	707	28	federal	federal	ADJ
taxlaw-8979	707	29	agencies	agency	NOUN
taxlaw-8979	707	30	from	from	ADP
taxlaw-8979	707	31	sharing	share	VERB
taxlaw-8979	707	32	tax	tax	NOUN
taxlaw-8979	707	33	and	and	CCONJ
taxlaw-8979	707	34	other	other	ADJ
taxlaw-8979	707	35	information	information	NOUN
taxlaw-8979	707	36	with	with	ADP
taxlaw-8979	707	37	other	other	ADJ
taxlaw-8979	707	38	agencies	agency	NOUN
taxlaw-8979	707	39	)	)	PUNCT
taxlaw-8979	707	40	under	under	ADP
taxlaw-8979	707	41	the	the	DET
taxlaw-8979	707	42	view	view	NOUN
taxlaw-8979	707	43	they	they	PRON
taxlaw-8979	707	44	unduly	unduly	ADV
taxlaw-8979	707	45	inhibit	inhibit	VERB
taxlaw-8979	707	46	privacy	privacy	NOUN
taxlaw-8979	707	47	interests	interest	NOUN
taxlaw-8979	707	48	.	.	PUNCT
taxlaw-8979	708	1	these	these	DET
taxlaw-8979	708	2	privacy	privacy	NOUN
taxlaw-8979	708	3	interests	interest	NOUN
taxlaw-8979	708	4	in	in	ADP
taxlaw-8979	708	5	turn	turn	NOUN
taxlaw-8979	708	6	must	must	AUX
taxlaw-8979	708	7	necessarily	necessarily	ADV
taxlaw-8979	708	8	be	be	AUX
taxlaw-8979	708	9	protected	protect	VERB
taxlaw-8979	708	10	within	within	ADP
taxlaw-8979	708	11	a	a	DET
taxlaw-8979	708	12	free	free	ADJ
taxlaw-8979	708	13	and	and	CCONJ
taxlaw-8979	708	14	democratic	democratic	ADJ
taxlaw-8979	708	15	society	society	NOUN
taxlaw-8979	708	16	for	for	ADP
taxlaw-8979	708	17	reasons	reason	NOUN
taxlaw-8979	708	18	that	that	PRON
taxlaw-8979	708	19	include	include	VERB
taxlaw-8979	708	20	the	the	DET
taxlaw-8979	708	21	need	need	NOUN
taxlaw-8979	708	22	to	to	PART
taxlaw-8979	708	23	protect	protect	VERB
taxlaw-8979	708	24	freedom	freedom	NOUN
taxlaw-8979	708	25	of	of	ADP
taxlaw-8979	708	26	expression	expression	NOUN
taxlaw-8979	708	27	and	and	CCONJ
taxlaw-8979	708	28	freedom	freedom	NOUN
taxlaw-8979	708	29	to	to	PART
taxlaw-8979	708	30	engage	engage	VERB
taxlaw-8979	708	31	in	in	ADP
taxlaw-8979	708	32	political	political	ADJ
taxlaw-8979	708	33	dissent	dissent	NOUN
taxlaw-8979	708	34	.	.	PUNCT
taxlaw-8979	709	1	moreover	moreover	ADV
taxlaw-8979	709	2	,	,	PUNCT
taxlaw-8979	709	3	in	in	ADP
taxlaw-8979	709	4	an	an	DET
taxlaw-8979	709	5	age	age	NOUN
taxlaw-8979	709	6	of	of	ADP
taxlaw-8979	709	7	big	big	ADJ
taxlaw-8979	709	8	data	datum	NOUN
taxlaw-8979	709	9	,	,	PUNCT
taxlaw-8979	709	10	government	government	NOUN
taxlaw-8979	709	11	use	use	NOUN
taxlaw-8979	709	12	of	of	ADP
taxlaw-8979	709	13	opaque	opaque	ADJ
taxlaw-8979	709	14	algorithms	algorithm	NOUN
taxlaw-8979	709	15	to	to	PART
taxlaw-8979	709	16	scrutinize	scrutinize	VERB
taxlaw-8979	709	17	taxpayers	taxpayer	NOUN
taxlaw-8979	709	18	,	,	PUNCT
taxlaw-8979	709	19	and	and	CCONJ
taxlaw-8979	709	20	increasing	increase	VERB
taxlaw-8979	709	21	data	datum	NOUN
taxlaw-8979	709	22	collection	collection	NOUN
taxlaw-8979	709	23	,	,	PUNCT
taxlaw-8979	709	24	taxpayer	taxpayer	NOUN
taxlaw-8979	709	25	privacy	privacy	NOUN
taxlaw-8979	709	26	rights	right	NOUN
taxlaw-8979	709	27	arguably	arguably	ADV
taxlaw-8979	709	28	need	need	VERB
taxlaw-8979	709	29	stronger	strong	ADJ
taxlaw-8979	709	30	protection.174	protection.174	NOUN
taxlaw-8979	709	31	nevertheless	nevertheless	ADV
taxlaw-8979	709	32	,	,	PUNCT
taxlaw-8979	709	33	and	and	CCONJ
taxlaw-8979	709	34	as	as	SCONJ
taxlaw-8979	709	35	explored	explore	VERB
taxlaw-8979	709	36	elsewhere	elsewhere	ADV
taxlaw-8979	709	37	,	,	PUNCT
taxlaw-8979	709	38	from	from	ADP
taxlaw-8979	709	39	a	a	DET
taxlaw-8979	709	40	distributional	distributional	ADJ
taxlaw-8979	709	41	justice	justice	NOUN
taxlaw-8979	709	42	perspective	perspective	NOUN
taxlaw-8979	709	43	,	,	PUNCT
taxlaw-8979	709	44	the	the	DET
taxlaw-8979	709	45	granting	granting	NOUN
taxlaw-8979	709	46	of	of	ADP
taxlaw-8979	709	47	strong	strong	ADJ
taxlaw-8979	709	48	privacy	privacy	NOUN
taxlaw-8979	709	49	protections	protection	NOUN
taxlaw-8979	709	50	to	to	ADP
taxlaw-8979	709	51	corporations	corporation	NOUN
taxlaw-8979	709	52	or	or	CCONJ
taxlaw-8979	709	53	offshore	offshore	ADJ
taxlaw-8979	709	54	bank	bank	NOUN
taxlaw-8979	709	55	accounts	account	NOUN
taxlaw-8979	709	56	protects	protect	VERB
taxlaw-8979	709	57	the	the	DET
taxlaw-8979	709	58	interests	interest	NOUN
taxlaw-8979	709	59	of	of	ADP
taxlaw-8979	709	60	wealthy	wealthy	ADJ
taxlaw-8979	709	61	individuals	individual	NOUN
taxlaw-8979	709	62	and	and	CCONJ
taxlaw-8979	709	63	criminals	criminal	NOUN
taxlaw-8979	709	64	at	at	ADP
taxlaw-8979	709	65	the	the	DET
taxlaw-8979	709	66	expense	expense	NOUN
taxlaw-8979	709	67	of	of	ADP
taxlaw-8979	709	68	ordinary	ordinary	ADJ
taxlaw-8979	709	69	citizens	citizen	NOUN
taxlaw-8979	709	70	who	who	PRON
taxlaw-8979	709	71	can	can	AUX
taxlaw-8979	709	72	not	not	PART
taxlaw-8979	709	73	take	take	VERB
taxlaw-8979	709	74	advantage	advantage	NOUN
taxlaw-8979	709	75	of	of	ADP
taxlaw-8979	709	76	the	the	DET
taxlaw-8979	709	77	benefits	benefit	NOUN
taxlaw-8979	709	78	offered	offer	VERB
taxlaw-8979	709	79	by	by	ADP
taxlaw-8979	709	80	the	the	DET
taxlaw-8979	709	81	offshore	offshore	ADJ
taxlaw-8979	709	82	world.175	world.175	NOUN
taxlaw-8979	709	83	in	in	ADP
taxlaw-8979	709	84	other	other	ADJ
taxlaw-8979	709	85	words	word	NOUN
taxlaw-8979	709	86	,	,	PUNCT
taxlaw-8979	709	87	the	the	DET
taxlaw-8979	709	88	current	current	ADJ
taxlaw-8979	709	89	system	system	NOUN
taxlaw-8979	709	90	of	of	ADP
taxlaw-8979	709	91	strong	strong	ADJ
taxlaw-8979	709	92	financial	financial	ADJ
taxlaw-8979	709	93	privacy	privacy	NOUN
taxlaw-8979	709	94	protection	protection	NOUN
taxlaw-8979	709	95	harms	harm	VERB
taxlaw-8979	709	96	the	the	DET
taxlaw-8979	709	97	public	public	ADJ
taxlaw-8979	709	98	interest	interest	NOUN
taxlaw-8979	709	99	and	and	CCONJ
taxlaw-8979	709	100	contributes	contribute	VERB
taxlaw-8979	709	101	to	to	ADP
taxlaw-8979	709	102	income	income	NOUN
taxlaw-8979	709	103	inequality	inequality	NOUN
taxlaw-8979	709	104	.	.	PUNCT
taxlaw-8979	710	1	v.	v.	ADP
taxlaw-8979	710	2	conclusion	conclusion	NOUN
taxlaw-8979	710	3	the	the	DET
taxlaw-8979	710	4	offshore	offshore	ADJ
taxlaw-8979	710	5	world	world	NOUN
taxlaw-8979	710	6	was	be	AUX
taxlaw-8979	710	7	designed	design	VERB
taxlaw-8979	710	8	to	to	PART
taxlaw-8979	710	9	favor	favor	VERB
taxlaw-8979	710	10	the	the	DET
taxlaw-8979	710	11	interests	interest	NOUN
taxlaw-8979	710	12	of	of	ADP
taxlaw-8979	710	13	the	the	DET
taxlaw-8979	710	14	wealthiest	wealthy	ADJ
taxlaw-8979	710	15	members	member	NOUN
taxlaw-8979	710	16	of	of	ADP
taxlaw-8979	710	17	society	society	NOUN
taxlaw-8979	710	18	.	.	PUNCT
taxlaw-8979	711	1	offshore	offshore	ADJ
taxlaw-8979	711	2	havens	haven	NOUN
taxlaw-8979	711	3	provide	provide	VERB
taxlaw-8979	711	4	wealthy	wealthy	ADJ
taxlaw-8979	711	5	individual	individual	ADJ
taxlaw-8979	711	6	taxpayers	taxpayer	NOUN
taxlaw-8979	711	7	with	with	ADP
taxlaw-8979	711	8	a	a	DET
taxlaw-8979	711	9	safe	safe	ADJ
taxlaw-8979	711	10	place	place	NOUN
taxlaw-8979	711	11	to	to	PART
taxlaw-8979	711	12	hoard	hoard	VERB
taxlaw-8979	711	13	wealth	wealth	NOUN
taxlaw-8979	711	14	and	and	CCONJ
taxlaw-8979	711	15	avoid	avoid	VERB
taxlaw-8979	711	16	taxes	taxis	NOUN
taxlaw-8979	711	17	.	.	PUNCT
taxlaw-8979	712	1	in	in	ADP
taxlaw-8979	712	2	the	the	DET
taxlaw-8979	712	3	last	last	ADJ
taxlaw-8979	712	4	quarter	quarter	NOUN
taxlaw-8979	712	5	-	-	PUNCT
taxlaw-8979	712	6	century	century	NOUN
taxlaw-8979	712	7	,	,	PUNCT
taxlaw-8979	712	8	the	the	DET
taxlaw-8979	712	9	offshore	offshore	ADJ
taxlaw-8979	712	10	world	world	NOUN
taxlaw-8979	712	11	has	have	AUX
taxlaw-8979	712	12	facilitated	facilitate	VERB
taxlaw-8979	712	13	the	the	DET
taxlaw-8979	712	14	rise	rise	NOUN
taxlaw-8979	712	15	of	of	ADP
taxlaw-8979	712	16	a	a	DET
taxlaw-8979	712	17	new	new	ADJ
taxlaw-8979	712	18	gilded	gilded	ADJ
taxlaw-8979	712	19	class	class	NOUN
taxlaw-8979	712	20	of	of	ADP
taxlaw-8979	712	21	ultra	ultra	ADJ
taxlaw-8979	712	22	-	-	ADJ
taxlaw-8979	712	23	high	high	ADJ
taxlaw-8979	712	24	-	-	PUNCT
taxlaw-8979	712	25	net	net	NOUN
taxlaw-8979	712	26	-	-	PUNCT
taxlaw-8979	712	27	worth	worth	NOUN
taxlaw-8979	712	28	individuals	individual	NOUN
taxlaw-8979	712	29	.	.	PUNCT
taxlaw-8979	713	1	they	they	PRON
taxlaw-8979	713	2	live	live	VERB
taxlaw-8979	713	3	a	a	DET
taxlaw-8979	713	4	life	life	NOUN
taxlaw-8979	713	5	of	of	ADP
taxlaw-8979	713	6	private	private	ADJ
taxlaw-8979	713	7	banks	bank	NOUN
taxlaw-8979	713	8	,	,	PUNCT
taxlaw-8979	713	9	high	high	ADV
taxlaw-8979	713	10	-	-	PUNCT
taxlaw-8979	713	11	priced	price	VERB
taxlaw-8979	713	12	tax	tax	NOUN
taxlaw-8979	713	13	lawyers	lawyer	NOUN
taxlaw-8979	713	14	and	and	CCONJ
taxlaw-8979	713	15	financial	financial	ADJ
taxlaw-8979	713	16	advisors	advisor	NOUN
taxlaw-8979	713	17	,	,	PUNCT
taxlaw-8979	713	18	and	and	CCONJ
taxlaw-8979	713	19	multiple	multiple	ADJ
taxlaw-8979	713	20	homes	home	NOUN
taxlaw-8979	713	21	around	around	ADP
taxlaw-8979	713	22	the	the	DET
taxlaw-8979	713	23	world	world	NOUN
taxlaw-8979	713	24	,	,	PUNCT
taxlaw-8979	713	25	including	include	VERB
taxlaw-8979	713	26	residences	residence	NOUN
taxlaw-8979	713	27	within	within	ADP
taxlaw-8979	713	28	tax	tax	NOUN
taxlaw-8979	713	29	havens	haven	NOUN
taxlaw-8979	713	30	.	.	PUNCT
taxlaw-8979	714	1	in	in	ADP
taxlaw-8979	714	2	middle	middle	ADJ
taxlaw-8979	714	3	-	-	PUNCT
taxlaw-8979	714	4	income	income	NOUN
taxlaw-8979	714	5	countries	country	NOUN
taxlaw-8979	714	6	,	,	PUNCT
taxlaw-8979	714	7	like	like	ADP
taxlaw-8979	714	8	china	china	PROPN
taxlaw-8979	714	9	and	and	CCONJ
taxlaw-8979	714	10	russia	russia	PROPN
taxlaw-8979	714	11	,	,	PUNCT
taxlaw-8979	714	12	this	this	DET
taxlaw-8979	714	13	class	class	NOUN
taxlaw-8979	714	14	is	be	AUX
taxlaw-8979	714	15	responsible	responsible	ADJ
taxlaw-8979	714	16	for	for	ADP
taxlaw-8979	714	17	significant	significant	ADJ
taxlaw-8979	714	18	capital	capital	NOUN
taxlaw-8979	714	19	outflows	outflow	NOUN
taxlaw-8979	714	20	that	that	PRON
taxlaw-8979	714	21	exacerbate	exacerbate	VERB
taxlaw-8979	714	22	already	already	ADV
taxlaw-8979	714	23	-	-	PUNCT
taxlaw-8979	714	24	distressing	distressing	ADJ
taxlaw-8979	714	25	income	income	NOUN
taxlaw-8979	714	26	inequality	inequality	NOUN
taxlaw-8979	714	27	levels	level	NOUN
taxlaw-8979	714	28	.	.	PUNCT
taxlaw-8979	715	1	tax	tax	NOUN
taxlaw-8979	715	2	planners	planner	NOUN
taxlaw-8979	715	3	for	for	ADP
taxlaw-8979	715	4	the	the	DET
taxlaw-8979	715	5	very	very	ADV
taxlaw-8979	715	6	rich	rich	ADJ
taxlaw-8979	715	7	within	within	ADP
taxlaw-8979	715	8	liberal	liberal	ADJ
taxlaw-8979	715	9	democracies	democracy	NOUN
taxlaw-8979	715	10	often	often	ADV
taxlaw-8979	715	11	deploy	deploy	VERB
taxlaw-8979	715	12	entities	entity	NOUN
taxlaw-8979	715	13	like	like	ADP
taxlaw-8979	715	14	corporations	corporation	NOUN
taxlaw-8979	715	15	and	and	CCONJ
taxlaw-8979	715	16	trusts	trust	NOUN
taxlaw-8979	715	17	based	base	VERB
taxlaw-8979	715	18	in	in	ADP
taxlaw-8979	715	19	tax	tax	NOUN
taxlaw-8979	715	20	havens	haven	NOUN
taxlaw-8979	715	21	to	to	PART
taxlaw-8979	715	22	reduce	reduce	VERB
taxlaw-8979	715	23	global	global	ADJ
taxlaw-8979	715	24	tax	tax	NOUN
taxlaw-8979	715	25	liabilities	liability	NOUN
taxlaw-8979	715	26	legally	legally	ADV
taxlaw-8979	715	27	—	—	PUNCT
taxlaw-8979	715	28	here	here	ADV
taxlaw-8979	715	29	too	too	ADV
taxlaw-8979	715	30	,	,	PUNCT
taxlaw-8979	715	31	the	the	DET
taxlaw-8979	715	32	rich	rich	ADJ
taxlaw-8979	715	33	get	get	VERB
taxlaw-8979	715	34	richer	rich	ADJ
taxlaw-8979	715	35	while	while	SCONJ
taxlaw-8979	715	36	average	average	ADJ
taxlaw-8979	715	37	-	-	PUNCT
taxlaw-8979	715	38	income	income	NOUN
taxlaw-8979	715	39	taxpayers	taxpayer	NOUN
taxlaw-8979	715	40	are	be	AUX
taxlaw-8979	715	41	never	never	ADV
taxlaw-8979	715	42	provided	provide	VERB
taxlaw-8979	715	43	with	with	ADP
taxlaw-8979	715	44	similar	similar	ADJ
taxlaw-8979	715	45	tax	tax	NOUN
taxlaw-8979	715	46	benefits	benefit	NOUN
taxlaw-8979	715	47	.	.	PUNCT
taxlaw-8979	716	1	the	the	DET
taxlaw-8979	716	2	offshore	offshore	ADJ
taxlaw-8979	716	3	world	world	NOUN
taxlaw-8979	716	4	was	be	AUX
taxlaw-8979	716	5	also	also	ADV
taxlaw-8979	716	6	expressly	expressly	ADV
taxlaw-8979	716	7	designed	design	VERB
taxlaw-8979	716	8	,	,	PUNCT
taxlaw-8979	716	9	at	at	ADP
taxlaw-8979	716	10	least	least	ADJ
taxlaw-8979	716	11	in	in	ADP
taxlaw-8979	716	12	most	most	ADJ
taxlaw-8979	716	13	cases	case	NOUN
taxlaw-8979	716	14	,	,	PUNCT
taxlaw-8979	716	15	to	to	PART
taxlaw-8979	716	16	favor	favor	VERB
taxlaw-8979	716	17	the	the	DET
taxlaw-8979	716	18	interests	interest	NOUN
taxlaw-8979	716	19	of	of	ADP
taxlaw-8979	716	20	multinational	multinational	ADJ
taxlaw-8979	716	21	corporations	corporation	NOUN
taxlaw-8979	716	22	and	and	CCONJ
taxlaw-8979	716	23	their	their	PRON
taxlaw-8979	716	24	(	(	PUNCT
taxlaw-8979	716	25	normally	normally	ADV
taxlaw-8979	716	26	)	)	PUNCT
taxlaw-8979	716	27	wealthy	wealthy	ADJ
taxlaw-8979	716	28	owners	owner	NOUN
taxlaw-8979	716	29	/	/	SYM
taxlaw-8979	716	30	investors	investor	NOUN
taxlaw-8979	716	31	.	.	PUNCT
taxlaw-8979	717	1	tax	tax	NOUN
taxlaw-8979	717	2	planning	planning	NOUN
taxlaw-8979	717	3	and	and	CCONJ
taxlaw-8979	717	4	offshore	offshore	ADJ
taxlaw-8979	717	5	havens	haven	NOUN
taxlaw-8979	717	6	enhance	enhance	VERB
taxlaw-8979	717	7	the	the	DET
taxlaw-8979	717	8	return	return	NOUN
taxlaw-8979	717	9	that	that	PRON
taxlaw-8979	717	10	capital	capital	NOUN
taxlaw-8979	717	11	owners	owner	NOUN
taxlaw-8979	717	12	enjoy	enjoy	VERB
taxlaw-8979	717	13	by	by	ADP
taxlaw-8979	717	14	providing	provide	VERB
taxlaw-8979	717	15	special	special	ADJ
taxlaw-8979	717	16	corporate	corporate	ADJ
taxlaw-8979	717	17	tax	tax	NOUN
taxlaw-8979	717	18	breaks	break	NOUN
taxlaw-8979	717	19	tied	tie	VERB
taxlaw-8979	717	20	to	to	ADP
taxlaw-8979	717	21	the	the	DET
taxlaw-8979	717	22	use	use	NOUN
taxlaw-8979	717	23	of	of	ADP
taxlaw-8979	717	24	entities	entity	NOUN
taxlaw-8979	717	25	based	base	VERB
taxlaw-8979	717	26	within	within	ADP
taxlaw-8979	717	27	tax	tax	NOUN
taxlaw-8979	717	28	havens	haven	NOUN
taxlaw-8979	717	29	.	.	PUNCT
taxlaw-8979	718	1	in	in	ADP
taxlaw-8979	718	2	other	other	ADJ
taxlaw-8979	718	3	words	word	NOUN
taxlaw-8979	718	4	,	,	PUNCT
taxlaw-8979	718	5	individuals	individual	NOUN
taxlaw-8979	718	6	with	with	ADP
taxlaw-8979	718	7	higher	high	ADJ
taxlaw-8979	718	8	incomes	income	NOUN
taxlaw-8979	718	9	and	and	CCONJ
taxlaw-8979	718	10	corresponding	correspond	VERB
taxlaw-8979	718	11	investments	investment	NOUN
taxlaw-8979	718	12	based	base	VERB
taxlaw-8979	718	13	in	in	ADP
taxlaw-8979	718	14	tax	tax	NOUN
taxlaw-8979	718	15	havens	haven	NOUN
taxlaw-8979	718	16	grow	grow	VERB
taxlaw-8979	718	17	wealthier	wealthy	ADJ
taxlaw-8979	718	18	while	while	SCONJ
taxlaw-8979	718	19	most	most	ADJ
taxlaw-8979	718	20	middleincome	middleincome	ADJ
taxlaw-8979	718	21	taxpayers	taxpayer	NOUN
taxlaw-8979	718	22	do	do	AUX
taxlaw-8979	718	23	not	not	PART
taxlaw-8979	718	24	similarly	similarly	ADV
taxlaw-8979	718	25	benefit	benefit	VERB
taxlaw-8979	718	26	.	.	PUNCT
taxlaw-8979	719	1	again	again	ADV
taxlaw-8979	719	2	,	,	PUNCT
taxlaw-8979	719	3	permitting	permit	VERB
taxlaw-8979	719	4	this	this	DET
taxlaw-8979	719	5	situation	situation	NOUN
taxlaw-8979	719	6	to	to	PART
taxlaw-8979	719	7	persist	persist	VERB
taxlaw-8979	719	8	is	be	AUX
taxlaw-8979	719	9	an	an	DET
taxlaw-8979	719	10	express	express	ADJ
taxlaw-8979	719	11	173	173	NUM
taxlaw-8979	719	12	my	my	PRON
taxlaw-8979	719	13	prior	prior	ADJ
taxlaw-8979	719	14	parliamentary	parliamentary	ADJ
taxlaw-8979	719	15	testimony	testimony	NOUN
taxlaw-8979	719	16	,	,	PUNCT
taxlaw-8979	719	17	as	as	ADV
taxlaw-8979	719	18	well	well	ADV
taxlaw-8979	719	19	as	as	ADP
taxlaw-8979	719	20	views	view	NOUN
taxlaw-8979	719	21	from	from	ADP
taxlaw-8979	719	22	others	other	NOUN
taxlaw-8979	719	23	concerning	concern	VERB
taxlaw-8979	719	24	needed	need	VERB
taxlaw-8979	719	25	reforms	reform	NOUN
taxlaw-8979	719	26	,	,	PUNCT
taxlaw-8979	719	27	have	have	AUX
taxlaw-8979	719	28	been	be	AUX
taxlaw-8979	719	29	summarized	summarize	VERB
taxlaw-8979	719	30	in	in	ADP
taxlaw-8979	719	31	two	two	NUM
taxlaw-8979	719	32	different	different	ADJ
taxlaw-8979	719	33	federal	federal	ADJ
taxlaw-8979	719	34	government	government	NOUN
taxlaw-8979	719	35	reports	report	VERB
taxlaw-8979	719	36	.	.	PUNCT
taxlaw-8979	720	1	see	see	VERB
taxlaw-8979	720	2	canada	canada	PROPN
taxlaw-8979	720	3	,	,	PUNCT
taxlaw-8979	720	4	house	house	PROPN
taxlaw-8979	720	5	of	of	ADP
taxlaw-8979	720	6	commons	common	NOUN
taxlaw-8979	720	7	,	,	PUNCT
taxlaw-8979	720	8	41st	41st	NOUN
taxlaw-8979	720	9	parl.-report	parl.-report	NOUN
taxlaw-8979	720	10	no	no	NOUN
taxlaw-8979	720	11	.	.	NOUN
taxlaw-8979	720	12	17	17	NUM
taxlaw-8979	720	13	,	,	PUNCT
taxlaw-8979	720	14	2013	2013	NUM
taxlaw-8979	720	15	;	;	PUNCT
taxlaw-8979	720	16	canada	canada	PROPN
taxlaw-8979	720	17	,	,	PUNCT
taxlaw-8979	720	18	house	house	PROPN
taxlaw-8979	720	19	of	of	ADP
taxlaw-8979	720	20	commons	common	NOUN
taxlaw-8979	720	21	,	,	PUNCT
taxlaw-8979	720	22	42d	42d	NOUN
taxlaw-8979	720	23	parl.-report	parl.-report	NOUN
taxlaw-8979	720	24	no	no	NOUN
taxlaw-8979	720	25	.	.	NOUN
taxlaw-8979	720	26	6	6	NUM
taxlaw-8979	720	27	,	,	PUNCT
taxlaw-8979	720	28	2016	2016	NUM
taxlaw-8979	720	29	.	.	PUNCT
taxlaw-8979	721	1	174	174	NUM
taxlaw-8979	721	2	see	see	VERB
taxlaw-8979	721	3	adam	adam	PROPN
taxlaw-8979	721	4	b.	b.	PROPN
taxlaw-8979	721	5	thimmesch	thimmesch	PROPN
taxlaw-8979	721	6	,	,	PUNCT
taxlaw-8979	721	7	tax	tax	NOUN
taxlaw-8979	721	8	privacy	privacy	NOUN
taxlaw-8979	721	9	?	?	PUNCT
taxlaw-8979	721	10	,	,	PUNCT
taxlaw-8979	721	11	90	90	NUM
taxlaw-8979	721	12	temp	temp	NOUN
taxlaw-8979	721	13	.	.	PUNCT
taxlaw-8979	722	1	l.	l.	PROPN
taxlaw-8979	722	2	rev	rev	PROPN
taxlaw-8979	722	3	.	.	PROPN
taxlaw-8979	722	4	375	375	NUM
taxlaw-8979	722	5	(	(	PUNCT
taxlaw-8979	722	6	2017	2017	NUM
taxlaw-8979	722	7	-	-	SYM
taxlaw-8979	722	8	2018	2018	NUM
taxlaw-8979	722	9	)	)	PUNCT
taxlaw-8979	722	10	(	(	PUNCT
taxlaw-8979	722	11	claiming	claim	VERB
taxlaw-8979	722	12	technological	technological	ADJ
taxlaw-8979	722	13	and	and	CCONJ
taxlaw-8979	722	14	political	political	ADJ
taxlaw-8979	722	15	developments	development	NOUN
taxlaw-8979	722	16	call	call	VERB
taxlaw-8979	722	17	for	for	ADP
taxlaw-8979	722	18	stronger	strong	ADJ
taxlaw-8979	722	19	taxpayer	taxpayer	NOUN
taxlaw-8979	722	20	privacy	privacy	NOUN
taxlaw-8979	722	21	protections	protection	NOUN
taxlaw-8979	722	22	)	)	PUNCT
taxlaw-8979	722	23	175	175	NUM
taxlaw-8979	722	24	see	see	VERB
taxlaw-8979	722	25	cockfield	cockfield	NOUN
taxlaw-8979	722	26	,	,	PUNCT
taxlaw-8979	722	27	share	share	VERB
taxlaw-8979	722	28	tax	tax	NOUN
taxlaw-8979	722	29	information	information	NOUN
taxlaw-8979	722	30	,	,	PUNCT
taxlaw-8979	722	31	supra	supra	PROPN
taxlaw-8979	722	32	note	note	NOUN
taxlaw-8979	722	33	42	42	NUM
taxlaw-8979	722	34	,	,	PUNCT
taxlaw-8979	722	35	at	at	ADP
taxlaw-8979	722	36	314	314	NUM
taxlaw-8979	722	37	-	-	SYM
taxlaw-8979	722	38	15	15	NUM
taxlaw-8979	722	39	(	(	PUNCT
taxlaw-8979	722	40	discussing	discuss	VERB
taxlaw-8979	722	41	distributive	distributive	ADJ
taxlaw-8979	722	42	justice	justice	NOUN
taxlaw-8979	722	43	concerns	concern	NOUN
taxlaw-8979	722	44	raised	raise	VERB
taxlaw-8979	722	45	by	by	ADP
taxlaw-8979	722	46	existing	exist	VERB
taxlaw-8979	722	47	privacy	privacy	NOUN
taxlaw-8979	722	48	laws	law	NOUN
taxlaw-8979	722	49	and	and	CCONJ
taxlaw-8979	722	50	policies	policy	NOUN
taxlaw-8979	722	51	)	)	PUNCT
taxlaw-8979	722	52	.	.	PUNCT
taxlaw-8979	723	1	columbia	columbia	PROPN
taxlaw-8979	723	2	journal	journal	PROPN
taxlaw-8979	723	3	of	of	ADP
taxlaw-8979	723	4	tax	tax	NOUN
taxlaw-8979	723	5	law	law	NOUN
taxlaw-8979	724	1	[	[	X
taxlaw-8979	724	2	vol	vol	NOUN
taxlaw-8979	724	3	:	:	PUNCT
taxlaw-8979	724	4	13:45	13:45	NUM
taxlaw-8979	724	5	76	76	NUM
taxlaw-8979	724	6	choice	choice	NOUN
taxlaw-8979	724	7	that	that	PRON
taxlaw-8979	724	8	,	,	PUNCT
taxlaw-8979	724	9	at	at	ADP
taxlaw-8979	724	10	least	least	ADJ
taxlaw-8979	724	11	in	in	ADP
taxlaw-8979	724	12	theory	theory	NOUN
taxlaw-8979	724	13	,	,	PUNCT
taxlaw-8979	724	14	could	could	AUX
taxlaw-8979	724	15	be	be	AUX
taxlaw-8979	724	16	addressed	address	VERB
taxlaw-8979	724	17	via	via	ADP
taxlaw-8979	724	18	legal	legal	ADJ
taxlaw-8979	724	19	reforms	reform	NOUN
taxlaw-8979	724	20	.	.	PUNCT
taxlaw-8979	725	1	an	an	DET
taxlaw-8979	725	2	example	example	NOUN
taxlaw-8979	725	3	of	of	ADP
taxlaw-8979	725	4	a	a	DET
taxlaw-8979	725	5	cooperative	cooperative	ADJ
taxlaw-8979	725	6	approach	approach	NOUN
taxlaw-8979	725	7	is	be	AUX
taxlaw-8979	725	8	the	the	DET
taxlaw-8979	725	9	recent	recent	ADJ
taxlaw-8979	725	10	oecd	oecd	PROPN
taxlaw-8979	725	11	agreement	agreement	NOUN
taxlaw-8979	725	12	in	in	ADP
taxlaw-8979	725	13	principle	principle	NOUN
taxlaw-8979	725	14	for	for	ADP
taxlaw-8979	725	15	a	a	DET
taxlaw-8979	725	16	global	global	ADJ
taxlaw-8979	725	17	minimum	minimum	ADJ
taxlaw-8979	725	18	corporate	corporate	ADJ
taxlaw-8979	725	19	tax	tax	NOUN
taxlaw-8979	725	20	rate	rate	NOUN
taxlaw-8979	725	21	.	.	PUNCT
taxlaw-8979	726	1	in	in	ADP
taxlaw-8979	726	2	other	other	ADJ
taxlaw-8979	726	3	cases	case	NOUN
taxlaw-8979	726	4	,	,	PUNCT
taxlaw-8979	726	5	the	the	DET
taxlaw-8979	726	6	offshore	offshore	ADJ
taxlaw-8979	726	7	world	world	NOUN
taxlaw-8979	726	8	provides	provide	VERB
taxlaw-8979	726	9	secrecy	secrecy	NOUN
taxlaw-8979	726	10	and	and	CCONJ
taxlaw-8979	726	11	tax	tax	NOUN
taxlaw-8979	726	12	benefits	benefit	NOUN
taxlaw-8979	726	13	that	that	PRON
taxlaw-8979	726	14	were	be	AUX
taxlaw-8979	726	15	likely	likely	ADV
taxlaw-8979	726	16	never	never	ADV
taxlaw-8979	726	17	intended	intend	VERB
taxlaw-8979	726	18	.	.	PUNCT
taxlaw-8979	727	1	for	for	ADP
taxlaw-8979	727	2	low	low	ADJ
taxlaw-8979	727	3	-	-	PUNCT
taxlaw-8979	727	4	income	income	NOUN
taxlaw-8979	727	5	countries	country	NOUN
taxlaw-8979	727	6	,	,	PUNCT
taxlaw-8979	727	7	tax	tax	NOUN
taxlaw-8979	727	8	havens	haven	NOUN
taxlaw-8979	727	9	allow	allow	VERB
taxlaw-8979	727	10	war	war	NOUN
taxlaw-8979	727	11	profiteers	profiteer	NOUN
taxlaw-8979	727	12	and	and	CCONJ
taxlaw-8979	727	13	corrupt	corrupt	ADJ
taxlaw-8979	727	14	politicians	politician	NOUN
taxlaw-8979	727	15	and	and	CCONJ
taxlaw-8979	727	16	businesspeople	businesspeople	NOUN
taxlaw-8979	727	17	to	to	PART
taxlaw-8979	727	18	loot	loot	VERB
taxlaw-8979	727	19	their	their	PRON
taxlaw-8979	727	20	countries	country	NOUN
taxlaw-8979	727	21	and	and	CCONJ
taxlaw-8979	727	22	hide	hide	VERB
taxlaw-8979	727	23	the	the	DET
taxlaw-8979	727	24	stolen	steal	VERB
taxlaw-8979	727	25	monies	monie	NOUN
taxlaw-8979	727	26	offshore	offshore	ADV
taxlaw-8979	727	27	,	,	PUNCT
taxlaw-8979	727	28	leaving	leave	VERB
taxlaw-8979	727	29	citizens	citizen	NOUN
taxlaw-8979	727	30	behind	behind	ADV
taxlaw-8979	727	31	in	in	ADP
taxlaw-8979	727	32	often	often	ADV
taxlaw-8979	727	33	-	-	PUNCT
taxlaw-8979	727	34	dire	dire	ADJ
taxlaw-8979	727	35	circumstances	circumstance	NOUN
taxlaw-8979	727	36	.	.	PUNCT
taxlaw-8979	728	1	these	these	DET
taxlaw-8979	728	2	outcomes	outcome	NOUN
taxlaw-8979	728	3	—	—	PUNCT
taxlaw-8979	728	4	which	which	PRON
taxlaw-8979	728	5	contribute	contribute	VERB
taxlaw-8979	728	6	to	to	ADP
taxlaw-8979	728	7	drained	drain	VERB
taxlaw-8979	728	8	treasuries	treasury	NOUN
taxlaw-8979	728	9	of	of	ADP
taxlaw-8979	728	10	poor	poor	ADJ
taxlaw-8979	728	11	and	and	CCONJ
taxlaw-8979	728	12	middle	middle	ADJ
taxlaw-8979	728	13	-	-	PUNCT
taxlaw-8979	728	14	income	income	NOUN
taxlaw-8979	728	15	countries	country	NOUN
taxlaw-8979	728	16	,	,	PUNCT
taxlaw-8979	728	17	narco	narco	NOUN
taxlaw-8979	728	18	-	-	PUNCT
taxlaw-8979	728	19	states	state	NOUN
taxlaw-8979	728	20	,	,	PUNCT
taxlaw-8979	728	21	and	and	CCONJ
taxlaw-8979	728	22	human	human	ADJ
taxlaw-8979	728	23	rights	right	NOUN
taxlaw-8979	728	24	violations	violation	NOUN
taxlaw-8979	728	25	—	—	PUNCT
taxlaw-8979	728	26	are	be	AUX
taxlaw-8979	728	27	all	all	PRON
taxlaw-8979	728	28	enabled	enable	VERB
taxlaw-8979	728	29	by	by	ADP
taxlaw-8979	728	30	the	the	DET
taxlaw-8979	728	31	offshore	offshore	ADJ
taxlaw-8979	728	32	world	world	NOUN
taxlaw-8979	728	33	and	and	CCONJ
taxlaw-8979	728	34	drive	drive	VERB
taxlaw-8979	728	35	deep	deep	ADJ
taxlaw-8979	728	36	inequality	inequality	NOUN
taxlaw-8979	728	37	within	within	ADP
taxlaw-8979	728	38	many	many	ADJ
taxlaw-8979	728	39	countries	country	NOUN
taxlaw-8979	728	40	around	around	ADP
taxlaw-8979	728	41	the	the	DET
taxlaw-8979	728	42	world	world	NOUN
taxlaw-8979	728	43	.	.	PUNCT
taxlaw-8979	729	1	in	in	ADP
taxlaw-8979	729	2	wealthy	wealthy	ADJ
taxlaw-8979	729	3	democracies	democracy	NOUN
taxlaw-8979	729	4	,	,	PUNCT
taxlaw-8979	729	5	there	there	PRON
taxlaw-8979	729	6	is	be	VERB
taxlaw-8979	729	7	emerging	emerge	VERB
taxlaw-8979	729	8	evidence	evidence	NOUN
taxlaw-8979	729	9	,	,	PUNCT
taxlaw-8979	729	10	based	base	VERB
taxlaw-8979	729	11	on	on	ADP
taxlaw-8979	729	12	the	the	DET
taxlaw-8979	729	13	leaks	leak	NOUN
taxlaw-8979	729	14	,	,	PUNCT
taxlaw-8979	729	15	that	that	SCONJ
taxlaw-8979	729	16	ultra	ultra	ADJ
taxlaw-8979	729	17	-	-	ADJ
taxlaw-8979	729	18	high	high	ADJ
taxlaw-8979	729	19	-	-	PUNCT
taxlaw-8979	729	20	net	net	NOUN
taxlaw-8979	729	21	-	-	PUNCT
taxlaw-8979	729	22	worth	worth	NOUN
taxlaw-8979	729	23	individuals	individual	NOUN
taxlaw-8979	729	24	have	have	AUX
taxlaw-8979	729	25	been	be	AUX
taxlaw-8979	729	26	criminally	criminally	ADV
taxlaw-8979	729	27	hiding	hide	VERB
taxlaw-8979	729	28	portions	portion	NOUN
taxlaw-8979	729	29	of	of	ADP
taxlaw-8979	729	30	their	their	PRON
taxlaw-8979	729	31	fortunes	fortune	NOUN
taxlaw-8979	729	32	offshore	offshore	ADV
taxlaw-8979	729	33	,	,	PUNCT
taxlaw-8979	729	34	potentially	potentially	ADV
taxlaw-8979	729	35	for	for	ADP
taxlaw-8979	729	36	generations	generation	NOUN
taxlaw-8979	729	37	.	.	PUNCT
taxlaw-8979	730	1	the	the	DET
taxlaw-8979	730	2	fact	fact	NOUN
taxlaw-8979	730	3	that	that	SCONJ
taxlaw-8979	730	4	there	there	PRON
taxlaw-8979	730	5	are	be	VERB
taxlaw-8979	730	6	two	two	NUM
taxlaw-8979	730	7	parallel	parallel	ADJ
taxlaw-8979	730	8	financial	financial	ADJ
taxlaw-8979	730	9	worlds	world	NOUN
taxlaw-8979	730	10	—	—	PUNCT
taxlaw-8979	730	11	one	one	NUM
taxlaw-8979	730	12	for	for	ADP
taxlaw-8979	730	13	the	the	DET
taxlaw-8979	730	14	haves	have	NOUN
taxlaw-8979	730	15	and	and	CCONJ
taxlaw-8979	730	16	one	one	NUM
taxlaw-8979	730	17	for	for	ADP
taxlaw-8979	730	18	the	the	DET
taxlaw-8979	730	19	have	have	NOUN
taxlaw-8979	730	20	nots	not	NOUN
taxlaw-8979	730	21	—	—	PUNCT
taxlaw-8979	730	22	threatens	threaten	VERB
taxlaw-8979	730	23	the	the	DET
taxlaw-8979	730	24	legitimacy	legitimacy	NOUN
taxlaw-8979	730	25	of	of	ADP
taxlaw-8979	730	26	the	the	DET
taxlaw-8979	730	27	democratic	democratic	ADJ
taxlaw-8979	730	28	world	world	NOUN
taxlaw-8979	730	29	,	,	PUNCT
taxlaw-8979	730	30	which	which	PRON
taxlaw-8979	730	31	is	be	AUX
taxlaw-8979	730	32	premised	premise	VERB
taxlaw-8979	730	33	on	on	ADP
taxlaw-8979	730	34	the	the	DET
taxlaw-8979	730	35	ideal	ideal	NOUN
taxlaw-8979	730	36	of	of	ADP
taxlaw-8979	730	37	meritocracy	meritocracy	NOUN
taxlaw-8979	730	38	and	and	CCONJ
taxlaw-8979	730	39	equal	equal	ADJ
taxlaw-8979	730	40	opportunity	opportunity	NOUN
taxlaw-8979	730	41	.	.	PUNCT
taxlaw-8979	731	1	accordingly	accordingly	ADV
taxlaw-8979	731	2	,	,	PUNCT
taxlaw-8979	731	3	governments	government	NOUN
taxlaw-8979	731	4	must	must	AUX
taxlaw-8979	731	5	pursue	pursue	VERB
taxlaw-8979	731	6	policies	policy	NOUN
taxlaw-8979	731	7	to	to	PART
taxlaw-8979	731	8	reduce	reduce	VERB
taxlaw-8979	731	9	offshore	offshore	ADJ
taxlaw-8979	731	10	tax	tax	NOUN
taxlaw-8979	731	11	benefits	benefit	NOUN
taxlaw-8979	731	12	for	for	ADP
taxlaw-8979	731	13	the	the	DET
taxlaw-8979	731	14	wealthy	wealthy	ADJ
taxlaw-8979	731	15	to	to	PART
taxlaw-8979	731	16	reduce	reduce	VERB
taxlaw-8979	731	17	income	income	NOUN
taxlaw-8979	731	18	inequality	inequality	NOUN
taxlaw-8979	731	19	and	and	CCONJ
taxlaw-8979	731	20	to	to	PART
taxlaw-8979	731	21	legitimize	legitimize	VERB
taxlaw-8979	731	22	democratic	democratic	ADJ
taxlaw-8979	731	23	state	state	NOUN
taxlaw-8979	731	24	governance	governance	NOUN
taxlaw-8979	731	25	.	.	PUNCT
taxlaw-8979	732	1	governments	government	NOUN
taxlaw-8979	732	2	can	can	AUX
taxlaw-8979	732	3	revisit	revisit	VERB
taxlaw-8979	732	4	lavish	lavish	ADJ
taxlaw-8979	732	5	tax	tax	NOUN
taxlaw-8979	732	6	haven	haven	NOUN
taxlaw-8979	732	7	tax	tax	NOUN
taxlaw-8979	732	8	breaks	break	NOUN
taxlaw-8979	732	9	bestowed	bestow	VERB
taxlaw-8979	732	10	on	on	ADP
taxlaw-8979	732	11	their	their	PRON
taxlaw-8979	732	12	corporate	corporate	ADJ
taxlaw-8979	732	13	champions	champion	NOUN
taxlaw-8979	732	14	that	that	PRON
taxlaw-8979	732	15	have	have	AUX
taxlaw-8979	732	16	contributed	contribute	VERB
taxlaw-8979	732	17	to	to	ADP
taxlaw-8979	732	18	forty	forty	NUM
taxlaw-8979	732	19	years	year	NOUN
taxlaw-8979	732	20	of	of	ADP
taxlaw-8979	732	21	ongoing	ongoing	ADJ
taxlaw-8979	732	22	reductions	reduction	NOUN
taxlaw-8979	732	23	of	of	ADP
taxlaw-8979	732	24	corporate	corporate	ADJ
taxlaw-8979	732	25	income	income	NOUN
taxlaw-8979	732	26	tax	tax	NOUN
taxlaw-8979	732	27	burdens	burden	NOUN
taxlaw-8979	732	28	and	and	CCONJ
taxlaw-8979	732	29	boost	boost	VERB
taxlaw-8979	732	30	the	the	DET
taxlaw-8979	732	31	after	after	ADP
taxlaw-8979	732	32	-	-	PUNCT
taxlaw-8979	732	33	tax	tax	NOUN
taxlaw-8979	732	34	income	income	NOUN
taxlaw-8979	732	35	of	of	ADP
taxlaw-8979	732	36	shareholders	shareholder	NOUN
taxlaw-8979	732	37	.	.	PUNCT
taxlaw-8979	733	1	additionally	additionally	ADV
taxlaw-8979	733	2	,	,	PUNCT
taxlaw-8979	733	3	governments	government	NOUN
taxlaw-8979	733	4	can	can	AUX
taxlaw-8979	733	5	continue	continue	VERB
taxlaw-8979	733	6	bolstering	bolster	VERB
taxlaw-8979	733	7	efforts	effort	NOUN
taxlaw-8979	733	8	to	to	PART
taxlaw-8979	733	9	make	make	VERB
taxlaw-8979	733	10	the	the	DET
taxlaw-8979	733	11	global	global	ADJ
taxlaw-8979	733	12	financial	financial	ADJ
taxlaw-8979	733	13	system	system	NOUN
taxlaw-8979	733	14	more	more	ADV
taxlaw-8979	733	15	transparent	transparent	ADJ
taxlaw-8979	733	16	so	so	SCONJ
taxlaw-8979	733	17	that	that	SCONJ
taxlaw-8979	733	18	tax	tax	NOUN
taxlaw-8979	733	19	and	and	CCONJ
taxlaw-8979	733	20	law	law	NOUN
taxlaw-8979	733	21	authorities	authority	NOUN
taxlaw-8979	733	22	can	can	AUX
taxlaw-8979	733	23	better	well	ADV
taxlaw-8979	733	24	understand	understand	VERB
taxlaw-8979	733	25	what	what	PRON
taxlaw-8979	733	26	is	be	AUX
taxlaw-8979	733	27	taking	take	VERB
taxlaw-8979	733	28	place	place	NOUN
taxlaw-8979	733	29	in	in	ADP
taxlaw-8979	733	30	the	the	DET
taxlaw-8979	733	31	offshore	offshore	ADJ
taxlaw-8979	733	32	world	world	NOUN
taxlaw-8979	733	33	.	.	PUNCT
taxlaw-8979	734	1	to	to	PART
taxlaw-8979	734	2	promote	promote	VERB
taxlaw-8979	734	3	transparency	transparency	NOUN
taxlaw-8979	734	4	,	,	PUNCT
taxlaw-8979	734	5	governments	government	NOUN
taxlaw-8979	734	6	can	can	AUX
taxlaw-8979	734	7	also	also	ADV
taxlaw-8979	734	8	negotiate	negotiate	VERB
taxlaw-8979	734	9	a	a	DET
taxlaw-8979	734	10	global	global	ADJ
taxlaw-8979	734	11	registry	registry	NOUN
taxlaw-8979	734	12	that	that	PRON
taxlaw-8979	734	13	shows	show	VERB
taxlaw-8979	734	14	ownership	ownership	NOUN
taxlaw-8979	734	15	along	along	ADP
taxlaw-8979	734	16	with	with	ADP
taxlaw-8979	734	17	a	a	DET
taxlaw-8979	734	18	withholding	withholding	NOUN
taxlaw-8979	734	19	tax	tax	NOUN
taxlaw-8979	734	20	imposed	impose	VERB
taxlaw-8979	734	21	on	on	ADP
taxlaw-8979	734	22	cross	cross	ADJ
taxlaw-8979	734	23	-	-	ADJ
taxlaw-8979	734	24	border	border	ADJ
taxlaw-8979	734	25	investment	investment	NOUN
taxlaw-8979	734	26	transfers	transfer	NOUN
taxlaw-8979	734	27	to	to	ADP
taxlaw-8979	734	28	nonparticipating	nonparticipating	NOUN
taxlaw-8979	734	29	countries	country	NOUN
taxlaw-8979	734	30	.	.	PUNCT
taxlaw-8979	735	1	in	in	ADP
taxlaw-8979	735	2	the	the	DET
taxlaw-8979	735	3	fight	fight	NOUN
taxlaw-8979	735	4	against	against	ADP
taxlaw-8979	735	5	global	global	ADJ
taxlaw-8979	735	6	financial	financial	ADJ
taxlaw-8979	735	7	crimes	crime	NOUN
taxlaw-8979	735	8	,	,	PUNCT
taxlaw-8979	735	9	there	there	PRON
taxlaw-8979	735	10	are	be	VERB
taxlaw-8979	735	11	a	a	DET
taxlaw-8979	735	12	host	host	NOUN
taxlaw-8979	735	13	of	of	ADP
taxlaw-8979	735	14	additional	additional	ADJ
taxlaw-8979	735	15	factors	factor	NOUN
taxlaw-8979	735	16	to	to	PART
taxlaw-8979	735	17	consider	consider	VERB
taxlaw-8979	735	18	that	that	PRON
taxlaw-8979	735	19	are	be	AUX
taxlaw-8979	735	20	tailored	tailor	VERB
taxlaw-8979	735	21	to	to	ADP
taxlaw-8979	735	22	the	the	DET
taxlaw-8979	735	23	unique	unique	ADJ
taxlaw-8979	735	24	legal	legal	ADJ
taxlaw-8979	735	25	,	,	PUNCT
taxlaw-8979	735	26	political	political	ADJ
taxlaw-8979	735	27	,	,	PUNCT
taxlaw-8979	735	28	and	and	CCONJ
taxlaw-8979	735	29	cultural	cultural	ADJ
taxlaw-8979	735	30	aspects	aspect	NOUN
taxlaw-8979	735	31	of	of	ADP
taxlaw-8979	735	32	each	each	DET
taxlaw-8979	735	33	nation	nation	NOUN
taxlaw-8979	735	34	.	.	PUNCT
taxlaw-8979	736	1	these	these	DET
taxlaw-8979	736	2	measures	measure	NOUN
taxlaw-8979	736	3	would	would	AUX
taxlaw-8979	736	4	help	help	VERB
taxlaw-8979	736	5	to	to	PART
taxlaw-8979	736	6	inhibit	inhibit	VERB
taxlaw-8979	736	7	the	the	DET
taxlaw-8979	736	8	use	use	NOUN
taxlaw-8979	736	9	of	of	ADP
taxlaw-8979	736	10	tax	tax	NOUN
taxlaw-8979	736	11	havens	haven	NOUN
taxlaw-8979	736	12	by	by	ADP
taxlaw-8979	736	13	malefactors	malefactor	NOUN
taxlaw-8979	736	14	,	,	PUNCT
taxlaw-8979	736	15	millionaires	millionaire	NOUN
taxlaw-8979	736	16	,	,	PUNCT
taxlaw-8979	736	17	and	and	CCONJ
taxlaw-8979	736	18	multinational	multinational	ADJ
taxlaw-8979	736	19	corporations	corporation	NOUN
taxlaw-8979	736	20	.	.	PUNCT
taxlaw-8979	737	1	they	they	PRON
taxlaw-8979	737	2	would	would	AUX
taxlaw-8979	737	3	work	work	VERB
taxlaw-8979	737	4	against	against	ADP
taxlaw-8979	737	5	the	the	DET
taxlaw-8979	737	6	status	status	NOUN
taxlaw-8979	737	7	quo	quo	NOUN
taxlaw-8979	737	8	whereby	whereby	SCONJ
taxlaw-8979	737	9	the	the	DET
taxlaw-8979	737	10	interests	interest	NOUN
taxlaw-8979	737	11	of	of	ADP
taxlaw-8979	737	12	the	the	DET
taxlaw-8979	737	13	wealthy	wealthy	ADJ
taxlaw-8979	737	14	and	and	CCONJ
taxlaw-8979	737	15	powerful	powerful	ADJ
taxlaw-8979	737	16	are	be	AUX
taxlaw-8979	737	17	privileged	privileged	ADJ
taxlaw-8979	737	18	over	over	ADP
taxlaw-8979	737	19	those	those	PRON
taxlaw-8979	737	20	of	of	ADP
taxlaw-8979	737	21	the	the	DET
taxlaw-8979	737	22	less	less	ADV
taxlaw-8979	737	23	well	well	ADV
taxlaw-8979	737	24	off	off	ADV
taxlaw-8979	737	25	.	.	PUNCT
taxlaw-8979	738	1	this	this	DET
taxlaw-8979	738	2	article	article	NOUN
taxlaw-8979	738	3	also	also	ADV
taxlaw-8979	738	4	demonstrates	demonstrate	VERB
taxlaw-8979	738	5	that	that	SCONJ
taxlaw-8979	738	6	large	large	ADJ
taxlaw-8979	738	7	tax	tax	NOUN
taxlaw-8979	738	8	haven	haven	NOUN
taxlaw-8979	738	9	data	data	PROPN
taxlaw-8979	738	10	leaks	leak	NOUN
taxlaw-8979	738	11	like	like	ADP
taxlaw-8979	738	12	the	the	DET
taxlaw-8979	738	13	panama	panama	PROPN
taxlaw-8979	738	14	papers	paper	NOUN
taxlaw-8979	738	15	have	have	AUX
taxlaw-8979	738	16	improved	improve	VERB
taxlaw-8979	738	17	our	our	PRON
taxlaw-8979	738	18	theoretical	theoretical	ADJ
taxlaw-8979	738	19	,	,	PUNCT
taxlaw-8979	738	20	empirical	empirical	ADJ
taxlaw-8979	738	21	,	,	PUNCT
taxlaw-8979	738	22	and	and	CCONJ
taxlaw-8979	738	23	methodological	methodological	ADJ
taxlaw-8979	738	24	understanding	understanding	NOUN
taxlaw-8979	738	25	of	of	ADP
taxlaw-8979	738	26	tax	tax	NOUN
taxlaw-8979	738	27	havens	haven	NOUN
taxlaw-8979	738	28	and	and	CCONJ
taxlaw-8979	738	29	their	their	PRON
taxlaw-8979	738	30	ties	tie	NOUN
taxlaw-8979	738	31	to	to	ADP
taxlaw-8979	738	32	the	the	DET
taxlaw-8979	738	33	global	global	ADJ
taxlaw-8979	738	34	financial	financial	ADJ
taxlaw-8979	738	35	system	system	NOUN
taxlaw-8979	738	36	.	.	PUNCT
taxlaw-8979	739	1	from	from	ADP
taxlaw-8979	739	2	a	a	DET
taxlaw-8979	739	3	theoretical	theoretical	ADJ
taxlaw-8979	739	4	perspective	perspective	NOUN
taxlaw-8979	739	5	,	,	PUNCT
taxlaw-8979	739	6	the	the	DET
taxlaw-8979	739	7	leaks	leak	NOUN
taxlaw-8979	739	8	provide	provide	VERB
taxlaw-8979	739	9	a	a	DET
taxlaw-8979	739	10	more	more	ADV
taxlaw-8979	739	11	holistic	holistic	ADJ
taxlaw-8979	739	12	perspective	perspective	NOUN
taxlaw-8979	739	13	on	on	ADP
taxlaw-8979	739	14	global	global	ADJ
taxlaw-8979	739	15	financial	financial	ADJ
taxlaw-8979	739	16	crimes	crime	NOUN
taxlaw-8979	739	17	,	,	PUNCT
taxlaw-8979	739	18	such	such	ADJ
taxlaw-8979	739	19	as	as	ADP
taxlaw-8979	739	20	offshore	offshore	ADJ
taxlaw-8979	739	21	tax	tax	NOUN
taxlaw-8979	739	22	evasion	evasion	NOUN
taxlaw-8979	739	23	and	and	CCONJ
taxlaw-8979	739	24	international	international	ADJ
taxlaw-8979	739	25	money	money	NOUN
taxlaw-8979	739	26	laundering	laundering	NOUN
taxlaw-8979	739	27	,	,	PUNCT
taxlaw-8979	739	28	that	that	PRON
taxlaw-8979	739	29	are	be	AUX
taxlaw-8979	739	30	traditionally	traditionally	ADV
taxlaw-8979	739	31	examined	examine	VERB
taxlaw-8979	739	32	as	as	ADP
taxlaw-8979	739	33	separate	separate	ADJ
taxlaw-8979	739	34	legal	legal	ADJ
taxlaw-8979	739	35	spheres	sphere	NOUN
taxlaw-8979	739	36	(	(	PUNCT
taxlaw-8979	739	37	when	when	SCONJ
taxlaw-8979	739	38	in	in	ADP
taxlaw-8979	739	39	fact	fact	NOUN
taxlaw-8979	739	40	,	,	PUNCT
taxlaw-8979	739	41	they	they	PRON
taxlaw-8979	739	42	are	be	AUX
taxlaw-8979	739	43	significantly	significantly	ADV
taxlaw-8979	739	44	intertwined	intertwine	VERB
taxlaw-8979	739	45	)	)	PUNCT
taxlaw-8979	739	46	.	.	PUNCT
taxlaw-8979	740	1	from	from	ADP
taxlaw-8979	740	2	an	an	DET
taxlaw-8979	740	3	empirical	empirical	ADJ
taxlaw-8979	740	4	perspective	perspective	NOUN
taxlaw-8979	740	5	,	,	PUNCT
taxlaw-8979	740	6	the	the	DET
taxlaw-8979	740	7	data	data	NOUN
taxlaw-8979	740	8	is	be	AUX
taxlaw-8979	740	9	so	so	ADV
taxlaw-8979	740	10	rich	rich	ADJ
taxlaw-8979	740	11	and	and	CCONJ
taxlaw-8979	740	12	detailed	detail	VERB
taxlaw-8979	740	13	that	that	SCONJ
taxlaw-8979	740	14	it	it	PRON
taxlaw-8979	740	15	has	have	AUX
taxlaw-8979	740	16	provided	provide	VERB
taxlaw-8979	740	17	the	the	DET
taxlaw-8979	740	18	foundation	foundation	NOUN
taxlaw-8979	740	19	for	for	ADP
taxlaw-8979	740	20	a	a	DET
taxlaw-8979	740	21	series	series	NOUN
taxlaw-8979	740	22	of	of	ADP
taxlaw-8979	740	23	“	"	PUNCT
taxlaw-8979	740	24	big	big	ADJ
taxlaw-8979	740	25	data	datum	NOUN
taxlaw-8979	740	26	”	"	PUNCT
taxlaw-8979	740	27	empirical	empirical	ADJ
taxlaw-8979	740	28	studies	study	NOUN
taxlaw-8979	740	29	,	,	PUNCT
taxlaw-8979	740	30	mainly	mainly	ADV
taxlaw-8979	740	31	by	by	ADP
taxlaw-8979	740	32	economists	economist	NOUN
taxlaw-8979	740	33	,	,	PUNCT
taxlaw-8979	740	34	to	to	PART
taxlaw-8979	740	35	understand	understand	VERB
taxlaw-8979	740	36	how	how	SCONJ
taxlaw-8979	740	37	legal	legal	ADJ
taxlaw-8979	740	38	and	and	CCONJ
taxlaw-8979	740	39	illegal	illegal	ADJ
taxlaw-8979	740	40	money	money	NOUN
taxlaw-8979	740	41	flows	flow	VERB
taxlaw-8979	740	42	around	around	ADP
taxlaw-8979	740	43	the	the	DET
taxlaw-8979	740	44	world	world	NOUN
taxlaw-8979	740	45	.	.	PUNCT
taxlaw-8979	741	1	finally	finally	ADV
taxlaw-8979	741	2	,	,	PUNCT
taxlaw-8979	741	3	the	the	DET
taxlaw-8979	741	4	leaks	leak	NOUN
taxlaw-8979	741	5	provide	provide	VERB
taxlaw-8979	741	6	methodological	methodological	ADJ
taxlaw-8979	741	7	advances	advance	NOUN
taxlaw-8979	741	8	because	because	SCONJ
taxlaw-8979	741	9	they	they	PRON
taxlaw-8979	741	10	allow	allow	VERB
taxlaw-8979	741	11	researchers	researcher	NOUN
taxlaw-8979	741	12	to	to	PART
taxlaw-8979	741	13	match	match	VERB
taxlaw-8979	741	14	real	real	ADJ
taxlaw-8979	741	15	-	-	PUNCT
taxlaw-8979	741	16	world	world	NOUN
taxlaw-8979	741	17	taxpayers	taxpayer	NOUN
taxlaw-8979	741	18	with	with	ADP
taxlaw-8979	741	19	tax	tax	NOUN
taxlaw-8979	741	20	haven	haven	NOUN
taxlaw-8979	741	21	dealings	dealing	NOUN
taxlaw-8979	741	22	,	,	PUNCT
taxlaw-8979	741	23	instead	instead	ADV
taxlaw-8979	741	24	of	of	ADP
taxlaw-8979	741	25	the	the	DET
taxlaw-8979	741	26	traditional	traditional	ADJ
taxlaw-8979	741	27	reliance	reliance	NOUN
taxlaw-8979	741	28	on	on	ADP
taxlaw-8979	741	29	indirectly	indirectly	ADV
taxlaw-8979	741	30	observing	observe	VERB
taxlaw-8979	741	31	data	datum	NOUN
taxlaw-8979	741	32	such	such	ADJ
taxlaw-8979	741	33	as	as	ADP
taxlaw-8979	741	34	the	the	DET
taxlaw-8979	741	35	amount	amount	NOUN
taxlaw-8979	741	36	of	of	ADP
taxlaw-8979	741	37	foreign	foreign	ADJ
taxlaw-8979	741	38	investor	investor	NOUN
taxlaw-8979	741	39	deposits	deposit	NOUN
taxlaw-8979	741	40	compiled	compile	VERB
taxlaw-8979	741	41	by	by	ADP
taxlaw-8979	741	42	the	the	DET
taxlaw-8979	741	43	bank	bank	PROPN
taxlaw-8979	741	44	of	of	ADP
taxlaw-8979	741	45	international	international	ADJ
taxlaw-8979	741	46	settlements	settlement	NOUN
taxlaw-8979	741	47	.	.	PUNCT
taxlaw-8979	742	1	thus	thus	ADV
taxlaw-8979	742	2	,	,	PUNCT
taxlaw-8979	742	3	the	the	DET
taxlaw-8979	742	4	growing	grow	VERB
taxlaw-8979	742	5	number	number	NOUN
taxlaw-8979	742	6	of	of	ADP
taxlaw-8979	742	7	recent	recent	ADJ
taxlaw-8979	742	8	data	data	NOUN
taxlaw-8979	742	9	leaks	leak	NOUN
taxlaw-8979	742	10	has	have	AUX
taxlaw-8979	742	11	contributed	contribute	VERB
taxlaw-8979	742	12	to	to	ADP
taxlaw-8979	742	13	a	a	DET
taxlaw-8979	742	14	burgeoning	burgeon	VERB
taxlaw-8979	742	15	mosaic	mosaic	NOUN
taxlaw-8979	742	16	of	of	ADP
taxlaw-8979	742	17	knowledge	knowledge	NOUN
taxlaw-8979	742	18	that	that	PRON
taxlaw-8979	742	19	has	have	AUX
taxlaw-8979	742	20	succeeded	succeed	VERB
taxlaw-8979	742	21	in	in	ADP
taxlaw-8979	742	22	piercing	pierce	VERB
taxlaw-8979	742	23	the	the	DET
taxlaw-8979	742	24	secrecy	secrecy	NOUN
taxlaw-8979	742	25	that	that	PRON
taxlaw-8979	742	26	traditionally	traditionally	ADV
taxlaw-8979	742	27	cloaked	cloak	VERB
taxlaw-8979	742	28	tax	tax	NOUN
taxlaw-8979	742	29	havens	haven	NOUN
taxlaw-8979	742	30	.	.	PUNCT
taxlaw-8979	743	1	such	such	ADJ
taxlaw-8979	743	2	leaks	leak	NOUN
taxlaw-8979	743	3	have	have	AUX
taxlaw-8979	743	4	shed	shed	VERB
taxlaw-8979	743	5	new	new	ADJ
taxlaw-8979	743	6	light	light	NOUN
taxlaw-8979	743	7	on	on	ADP
taxlaw-8979	743	8	previously	previously	ADV
taxlaw-8979	743	9	obscure	obscure	ADJ
taxlaw-8979	743	10	,	,	PUNCT
taxlaw-8979	743	11	abusive	abusive	ADJ
taxlaw-8979	743	12	tax	tax	NOUN
taxlaw-8979	743	13	practices	practice	NOUN
taxlaw-8979	743	14	,	,	PUNCT
taxlaw-8979	743	15	provoked	provoke	VERB
taxlaw-8979	743	16	media	medium	NOUN
taxlaw-8979	743	17	and	and	CCONJ
taxlaw-8979	743	18	governmental	governmental	ADJ
taxlaw-8979	743	19	outcry	outcry	NOUN
taxlaw-8979	743	20	,	,	PUNCT
taxlaw-8979	743	21	and	and	CCONJ
taxlaw-8979	743	22	inspired	inspire	VERB
taxlaw-8979	743	23	new	new	ADJ
taxlaw-8979	743	24	efforts	effort	NOUN
taxlaw-8979	743	25	to	to	PART
taxlaw-8979	743	26	remedy	remedy	VERB
taxlaw-8979	743	27	the	the	DET
taxlaw-8979	743	28	inequitable	inequitable	ADJ
taxlaw-8979	743	29	effects	effect	NOUN
taxlaw-8979	743	30	of	of	ADP
taxlaw-8979	743	31	tax	tax	NOUN
taxlaw-8979	743	32	havens	haven	NOUN
taxlaw-8979	743	33	on	on	ADP
taxlaw-8979	743	34	countries	country	NOUN
taxlaw-8979	743	35	around	around	ADP
taxlaw-8979	743	36	the	the	DET
taxlaw-8979	743	37	world	world	NOUN
taxlaw-8979	743	38	.	.	PUNCT
taxlaw-8979	744	1	i.	i.	PROPN
taxlaw-8979	744	2	introduction	introduction	PROPN
taxlaw-8979	744	3	ii	ii	PROPN
taxlaw-8979	744	4	.	.	PUNCT
taxlaw-8979	745	1	privileging	privileging	NOUN
taxlaw-8979	745	2	malefactors	malefactor	NOUN
taxlaw-8979	745	3	,	,	PUNCT
taxlaw-8979	745	4	millionaires	millionaire	NOUN
taxlaw-8979	745	5	,	,	PUNCT
taxlaw-8979	745	6	and	and	CCONJ
taxlaw-8979	745	7	multinationals	multinational	NOUN
taxlaw-8979	745	8	a.	a.	NOUN
taxlaw-8979	745	9	a	a	DET
taxlaw-8979	745	10	primer	primer	NOUN
taxlaw-8979	745	11	on	on	ADP
taxlaw-8979	745	12	the	the	DET
taxlaw-8979	745	13	offshore	offshore	ADJ
taxlaw-8979	745	14	world	world	NOUN
taxlaw-8979	745	15	and	and	CCONJ
taxlaw-8979	745	16	income	income	PROPN
taxlaw-8979	745	17	inequality	inequality	PROPN
taxlaw-8979	745	18	b.	b.	PROPN
taxlaw-8979	745	19	gangster	gangster	PROPN
taxlaw-8979	745	20	paradise	paradise	PROPN
taxlaw-8979	745	21	c.	c.	PROPN
taxlaw-8979	745	22	millionaire	millionaire	PROPN
taxlaw-8979	745	23	paradise	paradise	PROPN
taxlaw-8979	745	24	d.	d.	PROPN
taxlaw-8979	745	25	multinational	multinational	PROPN
taxlaw-8979	745	26	firm	firm	PROPN
taxlaw-8979	745	27	paradise	paradise	PROPN
taxlaw-8979	745	28	e.	e.	PROPN
taxlaw-8979	745	29	summary	summary	PROPN
taxlaw-8979	745	30	iii	iii	PROPN
taxlaw-8979	745	31	.	.	PUNCT
taxlaw-8979	746	1	legal	legal	ADJ
taxlaw-8979	746	2	and	and	CCONJ
taxlaw-8979	746	3	policy	policy	NOUN
taxlaw-8979	746	4	reforms	reform	NOUN
taxlaw-8979	746	5	a.	a.	NOUN
taxlaw-8979	746	6	tax	tax	NOUN
taxlaw-8979	746	7	transparency	transparency	NOUN
taxlaw-8979	746	8	initiatives	initiative	NOUN
taxlaw-8979	746	9	to	to	PART
taxlaw-8979	746	10	counter	counter	VERB
taxlaw-8979	746	11	multinational	multinational	ADJ
taxlaw-8979	746	12	firm	firm	ADJ
taxlaw-8979	746	13	tax	tax	NOUN
taxlaw-8979	746	14	avoidance	avoidance	NOUN
taxlaw-8979	746	15	b.	b.	PROPN
taxlaw-8979	747	1	other	other	ADJ
taxlaw-8979	747	2	global	global	ADJ
taxlaw-8979	747	3	tax	tax	NOUN
taxlaw-8979	747	4	agreements	agreement	NOUN
taxlaw-8979	747	5	to	to	PART
taxlaw-8979	747	6	counter	counter	VERB
taxlaw-8979	747	7	firm	firm	ADJ
taxlaw-8979	747	8	tax	tax	NOUN
taxlaw-8979	747	9	avoidance	avoidance	NOUN
taxlaw-8979	747	10	c.	c.	PROPN
taxlaw-8979	747	11	tax	tax	NOUN
taxlaw-8979	747	12	transparency	transparency	NOUN
taxlaw-8979	747	13	measures	measure	NOUN
taxlaw-8979	747	14	against	against	ADP
taxlaw-8979	747	15	offshore	offshore	ADJ
taxlaw-8979	747	16	tax	tax	NOUN
taxlaw-8979	747	17	evasion	evasion	NOUN
taxlaw-8979	747	18	d.	d.	PROPN
taxlaw-8979	747	19	summary	summary	PROPN
taxlaw-8979	747	20	iv	iv	X
taxlaw-8979	747	21	.	.	PUNCT
taxlaw-8979	748	1	the	the	DET
taxlaw-8979	748	2	way	way	NOUN
taxlaw-8979	748	3	forward	forward	ADV
taxlaw-8979	748	4	a.	a.	NOUN
taxlaw-8979	748	5	creating	create	VERB
taxlaw-8979	748	6	a	a	DET
taxlaw-8979	748	7	framework	framework	NOUN
taxlaw-8979	748	8	to	to	PART
taxlaw-8979	748	9	withhold	withhold	VERB
taxlaw-8979	748	10	taxes	taxis	NOUN
taxlaw-8979	748	11	on	on	ADP
taxlaw-8979	748	12	tax	tax	NOUN
taxlaw-8979	748	13	haven	haven	NOUN
taxlaw-8979	748	14	investments	investments	PROPN
taxlaw-8979	748	15	b.	b.	PROPN
taxlaw-8979	748	16	global	global	PROPN
taxlaw-8979	748	17	financial	financial	PROPN
taxlaw-8979	748	18	registry	registry	PROPN
taxlaw-8979	748	19	c.	c.	PROPN
taxlaw-8979	748	20	addressing	address	VERB
taxlaw-8979	748	21	the	the	DET
taxlaw-8979	748	22	problem	problem	NOUN
taxlaw-8979	748	23	of	of	ADP
taxlaw-8979	748	24	onshoring	onshore	VERB
taxlaw-8979	748	25	d.	d.	NOUN
taxlaw-8979	748	26	fighting	fight	VERB
taxlaw-8979	748	27	back	back	ADV
taxlaw-8979	748	28	through	through	ADP
taxlaw-8979	748	29	technology	technology	NOUN
taxlaw-8979	748	30	e.	e.	PROPN
taxlaw-8979	748	31	other	other	ADJ
taxlaw-8979	748	32	policy	policy	NOUN
taxlaw-8979	748	33	recommendations	recommendation	NOUN
taxlaw-8979	748	34	v.	v.	ADP
taxlaw-8979	748	35	conclusion	conclusion	NOUN