id	sid	tid	token	lemma	pos
taxlaw-9798	1	1	the	the	DET
taxlaw-9798	1	2	expansion	expansion	NOUN
taxlaw-9798	1	3	and	and	CCONJ
taxlaw-9798	1	4	internationalization	internationalization	NOUN
taxlaw-9798	1	5	of	of	ADP
taxlaw-9798	1	6	mandatory	mandatory	ADJ
taxlaw-9798	1	7	disclosure	disclosure	NOUN
taxlaw-9798	1	8	rules	rule	NOUN
taxlaw-9798	1	9	noam	noam	PROPN
taxlaw-9798	1	10	noked	noke	VERB
taxlaw-9798	1	11	,	,	PUNCT
taxlaw-9798	1	12	zachary	zachary	PROPN
taxlaw-9798	1	13	marcone	marcone	PROPN
taxlaw-9798	1	14	&	&	CCONJ
taxlaw-9798	1	15	alison	alison	PROPN
taxlaw-9798	1	16	tsang	tsang	PROPN
taxlaw-9798	1	17	*	*	PROPN
taxlaw-9798	1	18	abstract	abstract	PROPN
taxlaw-9798	1	19	the	the	DET
taxlaw-9798	1	20	panama	panama	PROPN
taxlaw-9798	1	21	papers	paper	NOUN
taxlaw-9798	1	22	,	,	PUNCT
taxlaw-9798	1	23	the	the	DET
taxlaw-9798	1	24	paradise	paradise	PROPN
taxlaw-9798	1	25	papers	paper	NOUN
taxlaw-9798	1	26	,	,	PUNCT
taxlaw-9798	1	27	and	and	CCONJ
taxlaw-9798	1	28	most	most	ADV
taxlaw-9798	1	29	recently	recently	ADV
taxlaw-9798	1	30	the	the	DET
taxlaw-9798	1	31	pandora	pandora	PROPN
taxlaw-9798	1	32	papers	paper	NOUN
taxlaw-9798	1	33	have	have	AUX
taxlaw-9798	1	34	exposed	expose	VERB
taxlaw-9798	1	35	the	the	DET
taxlaw-9798	1	36	role	role	NOUN
taxlaw-9798	1	37	of	of	ADP
taxlaw-9798	1	38	tax	tax	NOUN
taxlaw-9798	1	39	advisors	advisor	NOUN
taxlaw-9798	1	40	,	,	PUNCT
taxlaw-9798	1	41	lawyers	lawyer	NOUN
taxlaw-9798	1	42	,	,	PUNCT
taxlaw-9798	1	43	financial	financial	ADJ
taxlaw-9798	1	44	institutions	institution	NOUN
taxlaw-9798	1	45	,	,	PUNCT
taxlaw-9798	1	46	and	and	CCONJ
taxlaw-9798	1	47	other	other	ADJ
taxlaw-9798	1	48	intermediaries	intermediary	NOUN
taxlaw-9798	1	49	in	in	ADP
taxlaw-9798	1	50	enabling	enable	VERB
taxlaw-9798	1	51	cross	cross	ADJ
taxlaw-9798	1	52	-	-	ADJ
taxlaw-9798	1	53	border	border	ADJ
taxlaw-9798	1	54	tax	tax	NOUN
taxlaw-9798	1	55	avoidance	avoidance	NOUN
taxlaw-9798	1	56	and	and	CCONJ
taxlaw-9798	1	57	evasion	evasion	NOUN
taxlaw-9798	1	58	.	.	PUNCT
taxlaw-9798	2	1	in	in	ADP
taxlaw-9798	2	2	response	response	NOUN
taxlaw-9798	2	3	,	,	PUNCT
taxlaw-9798	2	4	mandatory	mandatory	ADJ
taxlaw-9798	2	5	disclosure	disclosure	NOUN
taxlaw-9798	2	6	rules	rule	NOUN
taxlaw-9798	2	7	(	(	PUNCT
taxlaw-9798	2	8	mdrs	mdrs	PROPN
taxlaw-9798	2	9	)	)	PUNCT
taxlaw-9798	2	10	,	,	PUNCT
taxlaw-9798	2	11	which	which	PRON
taxlaw-9798	2	12	require	require	VERB
taxlaw-9798	2	13	that	that	SCONJ
taxlaw-9798	2	14	intermediaries	intermediary	NOUN
taxlaw-9798	2	15	report	report	VERB
taxlaw-9798	2	16	their	their	PRON
taxlaw-9798	2	17	clients	client	NOUN
taxlaw-9798	2	18	’	’	PART
taxlaw-9798	2	19	tax	tax	NOUN
taxlaw-9798	2	20	schemes	scheme	NOUN
taxlaw-9798	2	21	,	,	PUNCT
taxlaw-9798	2	22	are	be	AUX
taxlaw-9798	2	23	becoming	become	VERB
taxlaw-9798	2	24	prominent	prominent	ADJ
taxlaw-9798	2	25	tools	tool	NOUN
taxlaw-9798	2	26	in	in	ADP
taxlaw-9798	2	27	the	the	DET
taxlaw-9798	2	28	international	international	ADJ
taxlaw-9798	2	29	fight	fight	NOUN
taxlaw-9798	2	30	against	against	ADP
taxlaw-9798	2	31	tax	tax	NOUN
taxlaw-9798	2	32	avoidance	avoidance	NOUN
taxlaw-9798	2	33	and	and	CCONJ
taxlaw-9798	2	34	evasion	evasion	NOUN
taxlaw-9798	2	35	.	.	PUNCT
taxlaw-9798	3	1	this	this	DET
taxlaw-9798	3	2	article	article	NOUN
taxlaw-9798	3	3	analyzes	analyze	VERB
taxlaw-9798	3	4	the	the	DET
taxlaw-9798	3	5	development	development	NOUN
taxlaw-9798	3	6	of	of	ADP
taxlaw-9798	3	7	mdrs	mdr	NOUN
taxlaw-9798	3	8	over	over	ADP
taxlaw-9798	3	9	the	the	DET
taxlaw-9798	3	10	past	past	ADJ
taxlaw-9798	3	11	four	four	NUM
taxlaw-9798	3	12	decades	decade	NOUN
taxlaw-9798	3	13	as	as	ADP
taxlaw-9798	3	14	a	a	DET
taxlaw-9798	3	15	global	global	ADJ
taxlaw-9798	3	16	phenomenon	phenomenon	NOUN
taxlaw-9798	3	17	with	with	ADP
taxlaw-9798	3	18	three	three	NUM
taxlaw-9798	3	19	distinct	distinct	ADJ
taxlaw-9798	3	20	phases	phase	NOUN
taxlaw-9798	3	21	beginning	begin	VERB
taxlaw-9798	3	22	in	in	ADP
taxlaw-9798	3	23	the	the	DET
taxlaw-9798	3	24	1980s	1980s	NUM
taxlaw-9798	3	25	.	.	PUNCT
taxlaw-9798	4	1	the	the	DET
taxlaw-9798	4	2	analysis	analysis	NOUN
taxlaw-9798	4	3	reveals	reveal	VERB
taxlaw-9798	4	4	several	several	ADJ
taxlaw-9798	4	5	trends	trend	NOUN
taxlaw-9798	4	6	:	:	PUNCT
taxlaw-9798	4	7	expansion	expansion	NOUN
taxlaw-9798	4	8	in	in	ADP
taxlaw-9798	4	9	the	the	DET
taxlaw-9798	4	10	types	type	NOUN
taxlaw-9798	4	11	of	of	ADP
taxlaw-9798	4	12	schemes	scheme	NOUN
taxlaw-9798	4	13	that	that	PRON
taxlaw-9798	4	14	are	be	AUX
taxlaw-9798	4	15	reportable	reportable	ADJ
taxlaw-9798	4	16	,	,	PUNCT
taxlaw-9798	4	17	extension	extension	NOUN
taxlaw-9798	4	18	of	of	ADP
taxlaw-9798	4	19	reporting	report	VERB
taxlaw-9798	4	20	obligations	obligation	NOUN
taxlaw-9798	4	21	to	to	ADP
taxlaw-9798	4	22	a	a	DET
taxlaw-9798	4	23	great	great	ADJ
taxlaw-9798	4	24	diversity	diversity	NOUN
taxlaw-9798	4	25	of	of	ADP
taxlaw-9798	4	26	intermediaries	intermediary	NOUN
taxlaw-9798	4	27	,	,	PUNCT
taxlaw-9798	4	28	and	and	CCONJ
taxlaw-9798	4	29	increasing	increase	VERB
taxlaw-9798	4	30	multilateralism	multilateralism	NOUN
taxlaw-9798	4	31	in	in	ADP
taxlaw-9798	4	32	the	the	DET
taxlaw-9798	4	33	effort	effort	NOUN
taxlaw-9798	4	34	to	to	PART
taxlaw-9798	4	35	curb	curb	VERB
taxlaw-9798	4	36	intermediary	intermediary	NOUN
taxlaw-9798	4	37	-	-	PUNCT
taxlaw-9798	4	38	enabled	enable	VERB
taxlaw-9798	4	39	tax	tax	NOUN
taxlaw-9798	4	40	avoidance	avoidance	NOUN
taxlaw-9798	4	41	and	and	CCONJ
taxlaw-9798	4	42	evasion	evasion	NOUN
taxlaw-9798	4	43	.	.	PUNCT
taxlaw-9798	5	1	this	this	DET
taxlaw-9798	5	2	article	article	NOUN
taxlaw-9798	5	3	shows	show	VERB
taxlaw-9798	5	4	how	how	SCONJ
taxlaw-9798	5	5	developments	development	NOUN
taxlaw-9798	5	6	in	in	ADP
taxlaw-9798	5	7	international	international	ADJ
taxlaw-9798	5	8	tax	tax	NOUN
taxlaw-9798	5	9	policy	policy	NOUN
taxlaw-9798	5	10	have	have	AUX
taxlaw-9798	5	11	affected	affect	VERB
taxlaw-9798	5	12	,	,	PUNCT
taxlaw-9798	5	13	and	and	CCONJ
taxlaw-9798	5	14	will	will	AUX
taxlaw-9798	5	15	likely	likely	ADV
taxlaw-9798	5	16	continue	continue	VERB
taxlaw-9798	5	17	to	to	PART
taxlaw-9798	5	18	affect	affect	VERB
taxlaw-9798	5	19	,	,	PUNCT
taxlaw-9798	5	20	the	the	DET
taxlaw-9798	5	21	expansion	expansion	NOUN
taxlaw-9798	5	22	and	and	CCONJ
taxlaw-9798	5	23	internationalization	internationalization	NOUN
taxlaw-9798	5	24	of	of	ADP
taxlaw-9798	5	25	mdrs	mdrs	PROPN
taxlaw-9798	5	26	.	.	PUNCT
taxlaw-9798	6	1	*	*	PUNCT
taxlaw-9798	7	1	noam	noam	PROPN
taxlaw-9798	7	2	noked	noke	VERB
taxlaw-9798	7	3	is	be	AUX
taxlaw-9798	7	4	an	an	DET
taxlaw-9798	7	5	assistant	assistant	ADJ
taxlaw-9798	7	6	professor	professor	NOUN
taxlaw-9798	7	7	at	at	ADP
taxlaw-9798	7	8	the	the	DET
taxlaw-9798	7	9	faculty	faculty	NOUN
taxlaw-9798	7	10	of	of	ADP
taxlaw-9798	7	11	law	law	NOUN
taxlaw-9798	7	12	of	of	ADP
taxlaw-9798	7	13	the	the	DET
taxlaw-9798	7	14	chinese	chinese	PROPN
taxlaw-9798	7	15	university	university	PROPN
taxlaw-9798	7	16	of	of	ADP
taxlaw-9798	7	17	hong	hong	PROPN
taxlaw-9798	7	18	kong	kong	PROPN
taxlaw-9798	7	19	.	.	PUNCT
taxlaw-9798	8	1	zachary	zachary	PROPN
taxlaw-9798	8	2	marcone	marcone	NOUN
taxlaw-9798	8	3	is	be	AUX
taxlaw-9798	8	4	a	a	DET
taxlaw-9798	8	5	fulbright	fulbright	PROPN
taxlaw-9798	8	6	scholar	scholar	NOUN
taxlaw-9798	8	7	at	at	ADP
taxlaw-9798	8	8	uganda	uganda	PROPN
taxlaw-9798	8	9	christian	christian	PROPN
taxlaw-9798	8	10	university	university	PROPN
taxlaw-9798	8	11	;	;	PUNCT
taxlaw-9798	8	12	he	he	PRON
taxlaw-9798	8	13	co	co	VERB
taxlaw-9798	8	14	-	-	VERB
taxlaw-9798	8	15	authored	author	VERB
taxlaw-9798	8	16	this	this	DET
taxlaw-9798	8	17	article	article	NOUN
taxlaw-9798	8	18	while	while	SCONJ
taxlaw-9798	8	19	he	he	PRON
taxlaw-9798	8	20	worked	work	VERB
taxlaw-9798	8	21	as	as	ADP
taxlaw-9798	8	22	a	a	DET
taxlaw-9798	8	23	research	research	NOUN
taxlaw-9798	8	24	assistant	assistant	NOUN
taxlaw-9798	8	25	at	at	ADP
taxlaw-9798	8	26	the	the	DET
taxlaw-9798	8	27	faculty	faculty	NOUN
taxlaw-9798	8	28	of	of	ADP
taxlaw-9798	8	29	law	law	NOUN
taxlaw-9798	8	30	of	of	ADP
taxlaw-9798	8	31	the	the	DET
taxlaw-9798	8	32	chinese	chinese	PROPN
taxlaw-9798	8	33	university	university	PROPN
taxlaw-9798	8	34	of	of	ADP
taxlaw-9798	8	35	hong	hong	PROPN
taxlaw-9798	8	36	kong	kong	PROPN
taxlaw-9798	8	37	.	.	PUNCT
taxlaw-9798	9	1	alison	alison	PROPN
taxlaw-9798	9	2	tsang	tsang	PROPN
taxlaw-9798	9	3	is	be	AUX
taxlaw-9798	9	4	a	a	DET
taxlaw-9798	9	5	tax	tax	NOUN
taxlaw-9798	9	6	associate	associate	NOUN
taxlaw-9798	9	7	at	at	ADP
taxlaw-9798	9	8	the	the	DET
taxlaw-9798	9	9	hong	hong	PROPN
taxlaw-9798	9	10	kong	kong	PROPN
taxlaw-9798	9	11	office	office	PROPN
taxlaw-9798	9	12	of	of	ADP
taxlaw-9798	9	13	baker	baker	PROPN
taxlaw-9798	9	14	&	&	CCONJ
taxlaw-9798	9	15	mckenzie	mckenzie	PROPN
taxlaw-9798	9	16	.	.	PUNCT
taxlaw-9798	10	1	the	the	DET
taxlaw-9798	10	2	work	work	NOUN
taxlaw-9798	10	3	described	describe	VERB
taxlaw-9798	10	4	in	in	ADP
taxlaw-9798	10	5	this	this	DET
taxlaw-9798	10	6	article	article	NOUN
taxlaw-9798	10	7	was	be	AUX
taxlaw-9798	10	8	fully	fully	ADV
taxlaw-9798	10	9	supported	support	VERB
taxlaw-9798	10	10	by	by	ADP
taxlaw-9798	10	11	a	a	DET
taxlaw-9798	10	12	grant	grant	NOUN
taxlaw-9798	10	13	from	from	ADP
taxlaw-9798	10	14	the	the	DET
taxlaw-9798	10	15	research	research	NOUN
taxlaw-9798	10	16	grants	grant	NOUN
taxlaw-9798	10	17	council	council	PROPN
taxlaw-9798	10	18	of	of	ADP
taxlaw-9798	10	19	the	the	DET
taxlaw-9798	10	20	hong	hong	PROPN
taxlaw-9798	10	21	kong	kong	PROPN
taxlaw-9798	10	22	special	special	ADJ
taxlaw-9798	10	23	administrative	administrative	ADJ
taxlaw-9798	10	24	region	region	NOUN
taxlaw-9798	10	25	,	,	PUNCT
taxlaw-9798	10	26	china	china	PROPN
taxlaw-9798	10	27	(	(	PUNCT
taxlaw-9798	10	28	project	project	VERB
taxlaw-9798	10	29	no	no	PROPN
taxlaw-9798	10	30	.	.	PUNCT
taxlaw-9798	10	31	cuhk	cuhk	PROPN
taxlaw-9798	10	32	14612220	14612220	NUM
taxlaw-9798	10	33	)	)	PUNCT
taxlaw-9798	10	34	.	.	PUNCT
taxlaw-9798	11	1	2022	2022	NUM
taxlaw-9798	11	2	]	]	PUNCT
taxlaw-9798	11	3	mandatory	mandatory	ADJ
taxlaw-9798	11	4	disclosure	disclosure	NOUN
taxlaw-9798	11	5	rules	rule	VERB
taxlaw-9798	11	6	123	123	NUM
taxlaw-9798	11	7	introduction	introduction	NOUN
taxlaw-9798	11	8	..............................................................................................	..............................................................................................	PUNCT
taxlaw-9798	11	9	124	124	NUM
taxlaw-9798	11	10	i.	i.	NOUN
taxlaw-9798	11	11	first	first	ADJ
taxlaw-9798	11	12	generation	generation	NOUN
taxlaw-9798	11	13	:	:	PUNCT
taxlaw-9798	11	14	1980s	1980s	NUM
taxlaw-9798	11	15	.....................................................................	.....................................................................	PUNCT
taxlaw-9798	11	16	128	128	NUM
taxlaw-9798	11	17	a.	a.	NOUN
taxlaw-9798	11	18	united	united	PROPN
taxlaw-9798	11	19	states	states	PROPN
taxlaw-9798	11	20	...............................................................................	...............................................................................	PUNCT
taxlaw-9798	12	1	129	129	NUM
taxlaw-9798	12	2	b.	b.	PROPN
taxlaw-9798	12	3	canada	canada	PROPN
taxlaw-9798	12	4	.........................................................................................	.........................................................................................	PROPN
taxlaw-9798	12	5	132	132	NUM
taxlaw-9798	12	6	ii	ii	NOUN
taxlaw-9798	12	7	.	.	PUNCT
taxlaw-9798	12	8	second	second	ADJ
taxlaw-9798	12	9	generation	generation	NOUN
taxlaw-9798	12	10	:	:	PUNCT
taxlaw-9798	12	11	2000s	2000s	NUM
taxlaw-9798	12	12	and	and	CCONJ
taxlaw-9798	12	13	early	early	ADJ
taxlaw-9798	12	14	2010s	2010s	NUM
taxlaw-9798	12	15	.................................	.................................	PUNCT
taxlaw-9798	12	16	133	133	NUM
taxlaw-9798	12	17	a.	a.	NOUN
taxlaw-9798	12	18	united	united	PROPN
taxlaw-9798	12	19	states	states	PROPN
taxlaw-9798	12	20	...............................................................................	...............................................................................	PUNCT
taxlaw-9798	12	21	134	134	NUM
taxlaw-9798	12	22	b.	b.	PROPN
taxlaw-9798	12	23	united	united	PROPN
taxlaw-9798	12	24	kingdom	kingdom	PROPN
taxlaw-9798	12	25	..........................................................................	..........................................................................	PUNCT
taxlaw-9798	12	26	137	137	NUM
taxlaw-9798	12	27	c.	c.	NOUN
taxlaw-9798	12	28	other	other	ADJ
taxlaw-9798	12	29	countries	country	NOUN
taxlaw-9798	12	30	...........................................................................	...........................................................................	PUNCT
taxlaw-9798	12	31	140	140	NUM
taxlaw-9798	12	32	iii	iii	NOUN
taxlaw-9798	12	33	.	.	PUNCT
taxlaw-9798	12	34	third	third	ADJ
taxlaw-9798	12	35	generation	generation	NOUN
taxlaw-9798	12	36	:	:	PUNCT
taxlaw-9798	12	37	2015	2015	NUM
taxlaw-9798	12	38	-	-	PUNCT
taxlaw-9798	12	39	present	present	ADJ
taxlaw-9798	12	40	...................................................	...................................................	PUNCT
taxlaw-9798	12	41	143	143	NUM
taxlaw-9798	12	42	a.	a.	NOUN
taxlaw-9798	12	43	dac	dac	PROPN
taxlaw-9798	12	44	6	6	NUM
taxlaw-9798	12	45	.........................................................................................	.........................................................................................	SYM
taxlaw-9798	12	46	143	143	NUM
taxlaw-9798	12	47	b.	b.	PROPN
taxlaw-9798	12	48	crs	crs	PROPN
taxlaw-9798	12	49	mdrs	mdrs	PROPN
taxlaw-9798	12	50	.................................................................................	.................................................................................	PUNCT
taxlaw-9798	12	51	149	149	NUM
taxlaw-9798	12	52	c.	c.	PROPN
taxlaw-9798	12	53	other	other	ADJ
taxlaw-9798	12	54	countries	country	NOUN
taxlaw-9798	12	55	...........................................................................	...........................................................................	PUNCT
taxlaw-9798	12	56	152	152	NUM
taxlaw-9798	12	57	iv	iv	NOUN
taxlaw-9798	12	58	.	.	PUNCT
taxlaw-9798	12	59	trends	trend	NOUN
taxlaw-9798	12	60	in	in	ADP
taxlaw-9798	12	61	the	the	DET
taxlaw-9798	12	62	development	development	NOUN
taxlaw-9798	12	63	of	of	ADP
taxlaw-9798	12	64	mdrs	mdrs	PROPN
taxlaw-9798	12	65	...........................................	...........................................	PUNCT
taxlaw-9798	12	66	153	153	NUM
taxlaw-9798	12	67	a.	a.	NOUN
taxlaw-9798	12	68	expansion	expansion	NOUN
taxlaw-9798	12	69	of	of	ADP
taxlaw-9798	12	70	what	what	PRON
taxlaw-9798	12	71	should	should	AUX
taxlaw-9798	12	72	be	be	AUX
taxlaw-9798	12	73	reported	report	VERB
taxlaw-9798	12	74	....................................	....................................	PUNCT
taxlaw-9798	12	75	154	154	NUM
taxlaw-9798	12	76	b.	b.	NOUN
taxlaw-9798	12	77	expansion	expansion	NOUN
taxlaw-9798	12	78	of	of	ADP
taxlaw-9798	12	79	who	who	PRON
taxlaw-9798	12	80	should	should	AUX
taxlaw-9798	12	81	report	report	VERB
taxlaw-9798	12	82	..............................................	..............................................	PUNCT
taxlaw-9798	12	83	155	155	NUM
taxlaw-9798	12	84	c.	c.	NOUN
taxlaw-9798	12	85	internationalization	internationalization	NOUN
taxlaw-9798	12	86	of	of	ADP
taxlaw-9798	12	87	mdrs	mdrs	PROPN
taxlaw-9798	12	88	.....................................................	.....................................................	PUNCT
taxlaw-9798	12	89	159	159	NUM
taxlaw-9798	12	90	v.	v.	ADP
taxlaw-9798	12	91	the	the	DET
taxlaw-9798	12	92	path	path	NOUN
taxlaw-9798	12	93	ahead	ahead	ADV
taxlaw-9798	12	94	for	for	ADP
taxlaw-9798	12	95	mdrs	mdr	NOUN
taxlaw-9798	12	96	..............................................................	..............................................................	PUNCT
taxlaw-9798	12	97	161	161	NUM
taxlaw-9798	12	98	conclusion	conclusion	NOUN
taxlaw-9798	12	99	..................................................................................................	..................................................................................................	PUNCT
taxlaw-9798	12	100	163	163	NUM
taxlaw-9798	12	101	124	124	NUM
taxlaw-9798	12	102	columbia	columbia	PROPN
taxlaw-9798	12	103	journal	journal	PROPN
taxlaw-9798	12	104	of	of	ADP
taxlaw-9798	12	105	tax	tax	NOUN
taxlaw-9798	12	106	law	law	NOUN
taxlaw-9798	12	107	[	[	X
taxlaw-9798	12	108	vol	vol	NOUN
taxlaw-9798	12	109	:	:	PUNCT
taxlaw-9798	12	110	13:2	13:2	NUM
taxlaw-9798	12	111	introduction	introduction	NOUN
taxlaw-9798	12	112	when	when	SCONJ
taxlaw-9798	12	113	nigerian	nigerian	ADJ
taxlaw-9798	12	114	mega	mega	PROPN
taxlaw-9798	12	115	-	-	PROPN
taxlaw-9798	12	116	preacher	preacher	ADJ
taxlaw-9798	12	117	david	david	PROPN
taxlaw-9798	12	118	oyedepo	oyedepo	PROPN
taxlaw-9798	12	119	decided	decide	VERB
taxlaw-9798	12	120	to	to	PART
taxlaw-9798	12	121	set	set	VERB
taxlaw-9798	12	122	up	up	ADP
taxlaw-9798	12	123	an	an	DET
taxlaw-9798	12	124	offshore	offshore	ADJ
taxlaw-9798	12	125	company	company	NOUN
taxlaw-9798	12	126	,	,	PUNCT
taxlaw-9798	12	127	he	he	PRON
taxlaw-9798	12	128	turned	turn	VERB
taxlaw-9798	12	129	to	to	ADP
taxlaw-9798	12	130	the	the	DET
taxlaw-9798	12	131	bible	bible	PROPN
taxlaw-9798	12	132	for	for	ADP
taxlaw-9798	12	133	inspiration	inspiration	NOUN
taxlaw-9798	12	134	.	.	PUNCT
taxlaw-9798	13	1	oyedepo	oyedepo	NOUN
taxlaw-9798	13	2	,	,	PUNCT
taxlaw-9798	13	3	the	the	DET
taxlaw-9798	13	4	owner	owner	NOUN
taxlaw-9798	13	5	of	of	ADP
taxlaw-9798	13	6	a	a	DET
taxlaw-9798	13	7	fortune	fortune	NOUN
taxlaw-9798	13	8	valued	value	VERB
taxlaw-9798	13	9	at	at	ADP
taxlaw-9798	13	10	$	$	SYM
taxlaw-9798	13	11	150	150	NUM
taxlaw-9798	13	12	million	million	NUM
taxlaw-9798	13	13	by	by	ADP
taxlaw-9798	13	14	forbes	forbes	PROPN
taxlaw-9798	13	15	magazine	magazine	PROPN
taxlaw-9798	13	16	,	,	PUNCT
taxlaw-9798	13	17	named	name	VERB
taxlaw-9798	13	18	his	his	PRON
taxlaw-9798	13	19	british	british	ADJ
taxlaw-9798	13	20	virgin	virgin	PROPN
taxlaw-9798	13	21	islands	islands	PROPN
taxlaw-9798	13	22	company	company	PROPN
taxlaw-9798	13	23	“	"	PUNCT
taxlaw-9798	13	24	zadok	zadok	PROPN
taxlaw-9798	13	25	investments	investment	NOUN
taxlaw-9798	13	26	limited	limit	VERB
taxlaw-9798	13	27	,	,	PUNCT
taxlaw-9798	13	28	”	"	PUNCT
taxlaw-9798	13	29	after	after	SCONJ
taxlaw-9798	13	30	king	king	PROPN
taxlaw-9798	13	31	david	david	PROPN
taxlaw-9798	13	32	’s	’s	PART
taxlaw-9798	13	33	loyal	loyal	ADJ
taxlaw-9798	13	34	priest	priest	NOUN
taxlaw-9798	13	35	zadok	zadok	PROPN
taxlaw-9798	13	36	who	who	PRON
taxlaw-9798	13	37	helped	helped	AUX
taxlaw-9798	13	38	suppress	suppress	VERB
taxlaw-9798	13	39	rebellion	rebellion	NOUN
taxlaw-9798	13	40	and	and	CCONJ
taxlaw-9798	13	41	restore	restore	VERB
taxlaw-9798	13	42	peace	peace	NOUN
taxlaw-9798	13	43	in	in	ADP
taxlaw-9798	13	44	the	the	DET
taxlaw-9798	13	45	kingdom.1	kingdom.1	PROPN
taxlaw-9798	13	46	modern	modern	ADJ
taxlaw-9798	13	47	“	"	PUNCT
taxlaw-9798	13	48	kings	king	NOUN
taxlaw-9798	13	49	”	"	PUNCT
taxlaw-9798	13	50	no	no	ADV
taxlaw-9798	13	51	longer	long	ADV
taxlaw-9798	13	52	rely	rely	VERB
taxlaw-9798	13	53	on	on	ADP
taxlaw-9798	13	54	the	the	DET
taxlaw-9798	13	55	services	service	NOUN
taxlaw-9798	13	56	of	of	ADP
taxlaw-9798	13	57	priestly	priestly	ADJ
taxlaw-9798	13	58	advisors	advisor	NOUN
taxlaw-9798	13	59	;	;	PUNCT
taxlaw-9798	13	60	a	a	DET
taxlaw-9798	13	61	new	new	ADJ
taxlaw-9798	13	62	class	class	NOUN
taxlaw-9798	13	63	of	of	ADP
taxlaw-9798	13	64	professional	professional	ADJ
taxlaw-9798	13	65	advisors	advisor	NOUN
taxlaw-9798	13	66	have	have	AUX
taxlaw-9798	13	67	taken	take	VERB
taxlaw-9798	13	68	their	their	PRON
taxlaw-9798	13	69	place	place	NOUN
taxlaw-9798	13	70	.	.	PUNCT
taxlaw-9798	14	1	oyedepo	oyedepo	NOUN
taxlaw-9798	14	2	,	,	PUNCT
taxlaw-9798	14	3	like	like	ADP
taxlaw-9798	14	4	others	other	NOUN
taxlaw-9798	14	5	in	in	ADP
taxlaw-9798	14	6	the	the	DET
taxlaw-9798	14	7	global	global	ADJ
taxlaw-9798	14	8	economic	economic	ADJ
taxlaw-9798	14	9	elite	elite	NOUN
taxlaw-9798	14	10	,	,	PUNCT
taxlaw-9798	14	11	turned	turn	VERB
taxlaw-9798	14	12	instead	instead	ADV
taxlaw-9798	14	13	to	to	ADP
taxlaw-9798	14	14	financial	financial	ADJ
taxlaw-9798	14	15	and	and	CCONJ
taxlaw-9798	14	16	legal	legal	ADJ
taxlaw-9798	14	17	professionals	professional	NOUN
taxlaw-9798	14	18	to	to	PART
taxlaw-9798	14	19	help	help	VERB
taxlaw-9798	14	20	maintain	maintain	VERB
taxlaw-9798	14	21	his	his	PRON
taxlaw-9798	14	22	assets	asset	NOUN
taxlaw-9798	14	23	under	under	ADP
taxlaw-9798	14	24	an	an	DET
taxlaw-9798	14	25	offshore	offshore	ADJ
taxlaw-9798	14	26	structure	structure	NOUN
taxlaw-9798	14	27	,	,	PUNCT
taxlaw-9798	14	28	raising	raise	VERB
taxlaw-9798	14	29	concerns	concern	NOUN
taxlaw-9798	14	30	of	of	ADP
taxlaw-9798	14	31	tax	tax	NOUN
taxlaw-9798	14	32	avoidance	avoidance	NOUN
taxlaw-9798	14	33	and	and	CCONJ
taxlaw-9798	14	34	evasion.2	evasion.2	VERB
taxlaw-9798	14	35	the	the	DET
taxlaw-9798	14	36	relationship	relationship	NOUN
taxlaw-9798	14	37	of	of	ADP
taxlaw-9798	14	38	oyedepo	oyedepo	NOUN
taxlaw-9798	14	39	and	and	CCONJ
taxlaw-9798	14	40	others	other	NOUN
taxlaw-9798	14	41	with	with	ADP
taxlaw-9798	14	42	these	these	DET
taxlaw-9798	14	43	intermediaries	intermediary	NOUN
taxlaw-9798	14	44	was	be	AUX
taxlaw-9798	14	45	revealed	reveal	VERB
taxlaw-9798	14	46	in	in	ADP
taxlaw-9798	14	47	the	the	DET
taxlaw-9798	14	48	pandora	pandora	PROPN
taxlaw-9798	14	49	papers	paper	NOUN
taxlaw-9798	14	50	,	,	PUNCT
taxlaw-9798	14	51	the	the	DET
taxlaw-9798	14	52	most	most	ADV
taxlaw-9798	14	53	recent	recent	ADJ
taxlaw-9798	14	54	of	of	ADP
taxlaw-9798	14	55	a	a	DET
taxlaw-9798	14	56	series	series	NOUN
taxlaw-9798	14	57	of	of	ADP
taxlaw-9798	14	58	leaks	leak	NOUN
taxlaw-9798	14	59	over	over	ADP
taxlaw-9798	14	60	the	the	DET
taxlaw-9798	14	61	past	past	NOUN
taxlaw-9798	14	62	decade.3	decade.3	ADP
taxlaw-9798	14	63	these	these	DET
taxlaw-9798	14	64	revelations	revelation	NOUN
taxlaw-9798	14	65	have	have	AUX
taxlaw-9798	14	66	highlighted	highlight	VERB
taxlaw-9798	14	67	the	the	DET
taxlaw-9798	14	68	continuing	continue	VERB
taxlaw-9798	14	69	role	role	NOUN
taxlaw-9798	14	70	of	of	ADP
taxlaw-9798	14	71	intermediaries	intermediary	NOUN
taxlaw-9798	14	72	in	in	ADP
taxlaw-9798	14	73	enabling	enable	VERB
taxlaw-9798	14	74	tax	tax	NOUN
taxlaw-9798	14	75	avoidance	avoidance	NOUN
taxlaw-9798	14	76	and	and	CCONJ
taxlaw-9798	14	77	evasion	evasion	NOUN
taxlaw-9798	14	78	that	that	PRON
taxlaw-9798	14	79	has	have	AUX
taxlaw-9798	14	80	been	be	AUX
taxlaw-9798	14	81	successively	successively	ADV
taxlaw-9798	14	82	brought	bring	VERB
taxlaw-9798	14	83	to	to	ADP
taxlaw-9798	14	84	light	light	NOUN
taxlaw-9798	14	85	in	in	ADP
taxlaw-9798	14	86	the	the	DET
taxlaw-9798	14	87	panama	panama	PROPN
taxlaw-9798	14	88	papers	paper	NOUN
taxlaw-9798	14	89	,	,	PUNCT
taxlaw-9798	14	90	the	the	DET
taxlaw-9798	14	91	paradise	paradise	PROPN
taxlaw-9798	14	92	papers	paper	NOUN
taxlaw-9798	14	93	,	,	PUNCT
taxlaw-9798	14	94	and	and	CCONJ
taxlaw-9798	14	95	now	now	ADV
taxlaw-9798	14	96	the	the	DET
taxlaw-9798	14	97	pandora	pandora	NOUN
taxlaw-9798	14	98	papers.4	papers.4	NOUN
taxlaw-9798	14	99	to	to	PART
taxlaw-9798	14	100	combat	combat	VERB
taxlaw-9798	14	101	intermediary	intermediary	NOUN
taxlaw-9798	14	102	-	-	PUNCT
taxlaw-9798	14	103	enabled	enable	VERB
taxlaw-9798	14	104	tax	tax	NOUN
taxlaw-9798	14	105	avoidance	avoidance	NOUN
taxlaw-9798	14	106	and	and	CCONJ
taxlaw-9798	14	107	evasion	evasion	NOUN
taxlaw-9798	14	108	,	,	PUNCT
taxlaw-9798	14	109	many	many	ADJ
taxlaw-9798	14	110	governments	government	NOUN
taxlaw-9798	14	111	have	have	AUX
taxlaw-9798	14	112	adopted	adopt	VERB
taxlaw-9798	14	113	or	or	CCONJ
taxlaw-9798	14	114	are	be	AUX
taxlaw-9798	14	115	in	in	ADP
taxlaw-9798	14	116	the	the	DET
taxlaw-9798	14	117	process	process	NOUN
taxlaw-9798	14	118	of	of	ADP
taxlaw-9798	14	119	adopting	adopt	VERB
taxlaw-9798	14	120	mandatory	mandatory	ADJ
taxlaw-9798	14	121	disclosure	disclosure	NOUN
taxlaw-9798	14	122	rules	rule	NOUN
taxlaw-9798	14	123	(	(	PUNCT
taxlaw-9798	14	124	mdrs	mdrs	PROPN
taxlaw-9798	14	125	)	)	PUNCT
taxlaw-9798	14	126	as	as	ADP
taxlaw-9798	14	127	deterrence	deterrence	NOUN
taxlaw-9798	14	128	and	and	CCONJ
taxlaw-9798	14	129	information	information	NOUN
taxlaw-9798	14	130	-	-	PUNCT
taxlaw-9798	14	131	gathering	gather	VERB
taxlaw-9798	14	132	tools	tool	NOUN
taxlaw-9798	14	133	.	.	PUNCT
taxlaw-9798	15	1	in	in	ADP
taxlaw-9798	15	2	general	general	ADJ
taxlaw-9798	15	3	,	,	PUNCT
taxlaw-9798	15	4	mdrs	mdr	NOUN
taxlaw-9798	15	5	require	require	VERB
taxlaw-9798	15	6	the	the	DET
taxlaw-9798	15	7	disclosure	disclosure	NOUN
taxlaw-9798	15	8	of	of	ADP
taxlaw-9798	15	9	certain	certain	ADJ
taxlaw-9798	15	10	schemes	scheme	NOUN
taxlaw-9798	15	11	that	that	PRON
taxlaw-9798	15	12	may	may	AUX
taxlaw-9798	15	13	facilitate	facilitate	VERB
taxlaw-9798	15	14	tax	tax	NOUN
taxlaw-9798	15	15	avoidance	avoidance	NOUN
taxlaw-9798	15	16	and	and	CCONJ
taxlaw-9798	15	17	evasion.5	evasion.5	ADV
taxlaw-9798	15	18	the	the	DET
taxlaw-9798	15	19	reporting	reporting	NOUN
taxlaw-9798	15	20	obligations	obligation	NOUN
taxlaw-9798	15	21	typically	typically	ADV
taxlaw-9798	15	22	apply	apply	VERB
taxlaw-9798	15	23	to	to	ADP
taxlaw-9798	15	24	the	the	DET
taxlaw-9798	15	25	promoters	promoter	NOUN
taxlaw-9798	15	26	of	of	ADP
taxlaw-9798	15	27	reportable	reportable	ADJ
taxlaw-9798	15	28	schemes	scheme	NOUN
taxlaw-9798	15	29	and	and	CCONJ
taxlaw-9798	15	30	other	other	ADJ
taxlaw-9798	15	31	intermediaries	intermediary	NOUN
taxlaw-9798	15	32	who	who	PRON
taxlaw-9798	15	33	assist	assist	VERB
taxlaw-9798	15	34	with	with	ADP
taxlaw-9798	15	35	the	the	DET
taxlaw-9798	15	36	design	design	NOUN
taxlaw-9798	15	37	and	and	CCONJ
taxlaw-9798	15	38	implementation	implementation	NOUN
taxlaw-9798	15	39	of	of	ADP
taxlaw-9798	15	40	such	such	ADJ
taxlaw-9798	15	41	schemes.6	schemes.6	NOUN
taxlaw-9798	15	42	mdrs	mdr	NOUN
taxlaw-9798	15	43	are	be	AUX
taxlaw-9798	15	44	designed	design	VERB
taxlaw-9798	15	45	to	to	PART
taxlaw-9798	15	46	deter	deter	VERB
taxlaw-9798	15	47	intermediaries	intermediary	NOUN
taxlaw-9798	15	48	from	from	ADP
taxlaw-9798	15	49	developing	develop	VERB
taxlaw-9798	15	50	and	and	CCONJ
taxlaw-9798	15	51	implementing	implement	VERB
taxlaw-9798	15	52	schemes	scheme	NOUN
taxlaw-9798	15	53	that	that	PRON
taxlaw-9798	15	54	could	could	AUX
taxlaw-9798	15	55	facilitate	facilitate	VERB
taxlaw-9798	15	56	tax	tax	NOUN
taxlaw-9798	15	57	avoidance	avoidance	NOUN
taxlaw-9798	15	58	and	and	CCONJ
taxlaw-9798	15	59	evasion	evasion	NOUN
taxlaw-9798	15	60	,	,	PUNCT
taxlaw-9798	15	61	identify	identify	VERB
taxlaw-9798	15	62	the	the	DET
taxlaw-9798	15	63	1	1	NUM
taxlaw-9798	15	64	nicholas	nichola	NOUN
taxlaw-9798	15	65	ibekwe	ibekwe	NOUN
taxlaw-9798	15	66	,	,	PUNCT
taxlaw-9798	15	67	pandora	pandora	NOUN
taxlaw-9798	15	68	papers	paper	NOUN
taxlaw-9798	15	69	:	:	PUNCT
taxlaw-9798	15	70	how	how	SCONJ
taxlaw-9798	15	71	bishop	bishop	PROPN
taxlaw-9798	15	72	david	david	PROPN
taxlaw-9798	15	73	oyedepo	oyedepo	PROPN
taxlaw-9798	15	74	set	set	VERB
taxlaw-9798	15	75	up	up	ADP
taxlaw-9798	15	76	family	family	NOUN
taxlaw-9798	15	77	offshore	offshore	ADJ
taxlaw-9798	15	78	company	company	NOUN
taxlaw-9798	15	79	in	in	ADP
taxlaw-9798	15	80	tax	tax	NOUN
taxlaw-9798	15	81	haven	haven	NOUN
taxlaw-9798	15	82	,	,	PUNCT
taxlaw-9798	15	83	premium	premium	NOUN
taxlaw-9798	15	84	times	time	NOUN
taxlaw-9798	15	85	,	,	PUNCT
taxlaw-9798	15	86	oct	oct	PROPN
taxlaw-9798	15	87	.	.	PROPN
taxlaw-9798	15	88	10	10	NUM
taxlaw-9798	15	89	,	,	PUNCT
taxlaw-9798	15	90	2021	2021	NUM
taxlaw-9798	15	91	,	,	PUNCT
taxlaw-9798	15	92	https://www.premium	https://www.premium	NOUN
taxlaw-9798	15	93	timesng.com/news/headlines/489110-pandora-papers-how-bishop-david-oyedepo-set-up-familyoffshore-company-in-tax-haven.html	timesng.com/news/headlines/489110-pandora-papers-how-bishop-david-oyedepo-set-up-familyoffshore-company-in-tax-haven.html	PUNCT
taxlaw-9798	16	1	[	[	X
taxlaw-9798	16	2	https://perma.cc/x2dk-hu8b	https://perma.cc/x2dk-hu8b	X
taxlaw-9798	16	3	]	]	X
taxlaw-9798	16	4	;	;	PUNCT
taxlaw-9798	16	5	mfonobong	mfonobong	ADV
taxlaw-9798	16	6	nsehe	nsehe	PROPN
taxlaw-9798	16	7	,	,	PUNCT
taxlaw-9798	16	8	the	the	DET
taxlaw-9798	16	9	five	five	NUM
taxlaw-9798	16	10	richest	rich	ADJ
taxlaw-9798	16	11	pastors	pastor	NOUN
taxlaw-9798	16	12	in	in	ADP
taxlaw-9798	16	13	nigeria	nigeria	PROPN
taxlaw-9798	16	14	,	,	PUNCT
taxlaw-9798	16	15	forbes	forbes	PROPN
taxlaw-9798	16	16	,	,	PUNCT
taxlaw-9798	16	17	june	june	PROPN
taxlaw-9798	16	18	2	2	NUM
taxlaw-9798	16	19	,	,	PUNCT
taxlaw-9798	16	20	2011	2011	NUM
taxlaw-9798	16	21	,	,	PUNCT
taxlaw-9798	16	22	https://www.forbes.com/	https://www.forbes.com/	NOUN
taxlaw-9798	16	23	sites	site	NOUN
taxlaw-9798	16	24	/	/	SYM
taxlaw-9798	16	25	mfonobongnsehe/2011/06/07	mfonobongnsehe/2011/06/07	ADJ
taxlaw-9798	16	26	/	/	SYM
taxlaw-9798	16	27	the	the	DET
taxlaw-9798	16	28	-	-	PUNCT
taxlaw-9798	16	29	five	five	NUM
taxlaw-9798	16	30	-	-	PUNCT
taxlaw-9798	16	31	richest	rich	ADJ
taxlaw-9798	16	32	-	-	PUNCT
taxlaw-9798	16	33	pastors	pastor	NOUN
taxlaw-9798	16	34	-	-	PUNCT
taxlaw-9798	16	35	in	in	ADP
taxlaw-9798	16	36	-	-	PUNCT
taxlaw-9798	16	37	nigeria	nigeria	NOUN
taxlaw-9798	16	38	[	[	X
taxlaw-9798	16	39	https://perma.cc/8f68n32w	https://perma.cc/8f68n32w	X
taxlaw-9798	16	40	]	]	X
taxlaw-9798	16	41	.	.	PUNCT
taxlaw-9798	17	1	2	2	NUM
taxlaw-9798	17	2	see	see	VERB
taxlaw-9798	17	3	i	i	PRON
taxlaw-9798	17	4	d.	d.	PROPN
taxlaw-9798	17	5	3	3	NUM
taxlaw-9798	17	6	see	see	VERB
taxlaw-9798	17	7	i	i	PROPN
taxlaw-9798	17	8	d.	d.	PROPN
taxlaw-9798	17	9	;	;	PUNCT
taxlaw-9798	17	10	greg	greg	PROPN
taxlaw-9798	17	11	miller	miller	PROPN
taxlaw-9798	17	12	et	et	PROPN
taxlaw-9798	17	13	al	al	PROPN
taxlaw-9798	17	14	.	.	PROPN
taxlaw-9798	17	15	,	,	PUNCT
taxlaw-9798	17	16	billions	billion	NOUN
taxlaw-9798	17	17	hidden	hide	VERB
taxlaw-9798	17	18	beyond	beyond	ADP
taxlaw-9798	17	19	reach	reach	NOUN
taxlaw-9798	17	20	,	,	PUNCT
taxlaw-9798	17	21	wash	wash	NOUN
taxlaw-9798	17	22	.	.	PUNCT
taxlaw-9798	18	1	post	post	NOUN
taxlaw-9798	18	2	,	,	PUNCT
taxlaw-9798	18	3	oct	oct	PROPN
taxlaw-9798	18	4	.	.	PROPN
taxlaw-9798	18	5	3	3	NUM
taxlaw-9798	18	6	,	,	PUNCT
taxlaw-9798	18	7	2021	2021	NUM
taxlaw-9798	18	8	,	,	PUNCT
taxlaw-9798	18	9	https://www.washingtonpost.com/business/interactive/2021/pandora-papers-offshore-finance	https://www.washingtonpost.com/business/interactive/2021/pandora-papers-offshore-finance	NOUN
taxlaw-9798	18	10	[	[	X
taxlaw-9798	18	11	https://perma.cc/nuf4-5q3l	https://perma.cc/nuf4-5q3l	NUM
taxlaw-9798	18	12	]	]	PUNCT
taxlaw-9798	18	13	.	.	X
taxlaw-9798	18	14	4	4	NUM
taxlaw-9798	18	15	for	for	ADP
taxlaw-9798	18	16	further	further	ADJ
taxlaw-9798	18	17	discussion	discussion	NOUN
taxlaw-9798	18	18	,	,	PUNCT
taxlaw-9798	18	19	see	see	VERB
taxlaw-9798	18	20	bastion	bastion	NOUN
taxlaw-9798	18	21	obermayer	obermayer	NOUN
taxlaw-9798	18	22	&	&	CCONJ
taxlaw-9798	18	23	frederik	frederik	PROPN
taxlaw-9798	18	24	obermaier	obermaier	PROPN
taxlaw-9798	18	25	,	,	PUNCT
taxlaw-9798	18	26	the	the	DET
taxlaw-9798	18	27	panama	panama	PROPN
taxlaw-9798	18	28	papers	paper	NOUN
taxlaw-9798	18	29	:	:	PUNCT
taxlaw-9798	18	30	breaking	break	VERB
taxlaw-9798	18	31	the	the	DET
taxlaw-9798	18	32	story	story	NOUN
taxlaw-9798	18	33	of	of	ADP
taxlaw-9798	18	34	how	how	SCONJ
taxlaw-9798	18	35	the	the	DET
taxlaw-9798	18	36	rich	rich	ADJ
taxlaw-9798	18	37	and	and	CCONJ
taxlaw-9798	18	38	powerful	powerful	ADJ
taxlaw-9798	18	39	hide	hide	VERB
taxlaw-9798	18	40	their	their	PRON
taxlaw-9798	18	41	money	money	NOUN
taxlaw-9798	18	42	(	(	PUNCT
taxlaw-9798	18	43	2016	2016	NUM
taxlaw-9798	18	44	)	)	PUNCT
taxlaw-9798	18	45	;	;	PUNCT
taxlaw-9798	18	46	lawrence	lawrence	PROPN
taxlaw-9798	18	47	j.	j.	PROPN
taxlaw-9798	18	48	trautman	trautman	PROPN
taxlaw-9798	18	49	,	,	PUNCT
taxlaw-9798	18	50	following	follow	VERB
taxlaw-9798	18	51	the	the	DET
taxlaw-9798	18	52	money	money	NOUN
taxlaw-9798	18	53	:	:	PUNCT
taxlaw-9798	18	54	lessons	lesson	NOUN
taxlaw-9798	18	55	from	from	ADP
taxlaw-9798	18	56	the	the	DET
taxlaw-9798	18	57	panama	panama	PROPN
taxlaw-9798	18	58	papers	paper	NOUN
taxlaw-9798	18	59	:	:	PUNCT
taxlaw-9798	18	60	part	part	NOUN
taxlaw-9798	18	61	1	1	NUM
taxlaw-9798	18	62	:	:	PUNCT
taxlaw-9798	18	63	tip	tip	NOUN
taxlaw-9798	18	64	of	of	ADP
taxlaw-9798	18	65	the	the	DET
taxlaw-9798	18	66	iceberg	iceberg	NOUN
taxlaw-9798	18	67	,	,	PUNCT
taxlaw-9798	18	68	121	121	NUM
taxlaw-9798	18	69	penn	penn	PROPN
taxlaw-9798	18	70	st	st	PROPN
taxlaw-9798	18	71	.	.	PROPN
taxlaw-9798	18	72	l.	l.	PROPN
taxlaw-9798	18	73	rev	rev	PROPN
taxlaw-9798	18	74	.	.	PROPN
taxlaw-9798	18	75	807	807	NUM
taxlaw-9798	18	76	(	(	PUNCT
taxlaw-9798	18	77	2017	2017	NUM
taxlaw-9798	18	78	)	)	PUNCT
taxlaw-9798	18	79	;	;	PUNCT
taxlaw-9798	18	80	shu	shu	PROPN
taxlaw-9798	18	81	-	-	PUNCT
taxlaw-9798	18	82	yi	yi	PROPN
taxlaw-9798	18	83	oei	oei	PROPN
taxlaw-9798	18	84	&	&	CCONJ
taxlaw-9798	18	85	diane	diane	PROPN
taxlaw-9798	18	86	ring	ring	PROPN
taxlaw-9798	18	87	,	,	PUNCT
taxlaw-9798	18	88	leak	leak	NOUN
taxlaw-9798	18	89	-	-	PUNCT
taxlaw-9798	18	90	driven	drive	VERB
taxlaw-9798	18	91	law	law	NOUN
taxlaw-9798	18	92	,	,	PUNCT
taxlaw-9798	18	93	65	65	NUM
taxlaw-9798	18	94	ucla	ucla	PROPN
taxlaw-9798	18	95	l.	l.	PROPN
taxlaw-9798	18	96	rev	rev	PROPN
taxlaw-9798	18	97	.	.	PROPN
taxlaw-9798	19	1	532	532	NUM
taxlaw-9798	19	2	(	(	PUNCT
taxlaw-9798	19	3	2018	2018	NUM
taxlaw-9798	19	4	)	)	PUNCT
taxlaw-9798	19	5	;	;	PUNCT
taxlaw-9798	19	6	james	james	PROPN
taxlaw-9798	19	7	o’donovan	o’donovan	PROPN
taxlaw-9798	19	8	et	et	PROPN
taxlaw-9798	19	9	al	al	PROPN
taxlaw-9798	19	10	.	.	PROPN
taxlaw-9798	19	11	,	,	PUNCT
taxlaw-9798	19	12	the	the	DET
taxlaw-9798	19	13	value	value	NOUN
taxlaw-9798	19	14	of	of	ADP
taxlaw-9798	19	15	offshore	offshore	ADJ
taxlaw-9798	19	16	secrets	secret	NOUN
taxlaw-9798	19	17	:	:	PUNCT
taxlaw-9798	19	18	evidence	evidence	NOUN
taxlaw-9798	19	19	from	from	ADP
taxlaw-9798	19	20	the	the	DET
taxlaw-9798	19	21	panama	panama	PROPN
taxlaw-9798	19	22	papers	paper	NOUN
taxlaw-9798	19	23	,	,	PUNCT
taxlaw-9798	19	24	32	32	NUM
taxlaw-9798	19	25	rev	rev	X
taxlaw-9798	19	26	.	.	PROPN
taxlaw-9798	19	27	fin	fin	NOUN
taxlaw-9798	19	28	.	.	PUNCT
taxlaw-9798	19	29	stud	stud	PROPN
taxlaw-9798	19	30	.	.	PUNCT
taxlaw-9798	20	1	4117	4117	NUM
taxlaw-9798	20	2	(	(	PUNCT
taxlaw-9798	20	3	2019	2019	NUM
taxlaw-9798	20	4	)	)	PUNCT
taxlaw-9798	20	5	;	;	PUNCT
taxlaw-9798	21	1	international	international	ADJ
taxlaw-9798	21	2	consortium	consortium	NOUN
taxlaw-9798	21	3	of	of	ADP
taxlaw-9798	21	4	investigative	investigative	ADJ
taxlaw-9798	21	5	journalists	journalist	NOUN
taxlaw-9798	21	6	,	,	PUNCT
taxlaw-9798	21	7	pandora	pandora	NOUN
taxlaw-9798	21	8	papers	paper	NOUN
taxlaw-9798	21	9	,	,	PUNCT
taxlaw-9798	21	10	https://www.icij.org/investigations/pandora-papers	https://www.icij.org/investigations/pandora-paper	NOUN
taxlaw-9798	21	11	[	[	X
taxlaw-9798	21	12	https://perma.cc/pb3g-qz5v	https://perma.cc/pb3g-qz5v	X
taxlaw-9798	21	13	]	]	X
taxlaw-9798	21	14	(	(	PUNCT
taxlaw-9798	21	15	last	last	ADV
taxlaw-9798	21	16	visited	visit	VERB
taxlaw-9798	21	17	oct	oct	PROPN
taxlaw-9798	21	18	.	.	PROPN
taxlaw-9798	21	19	13	13	NUM
taxlaw-9798	21	20	,	,	PUNCT
taxlaw-9798	21	21	2021	2021	NUM
taxlaw-9798	21	22	)	)	PUNCT
taxlaw-9798	21	23	.	.	PUNCT
taxlaw-9798	22	1	5	5	NUM
taxlaw-9798	22	2	as	as	SCONJ
taxlaw-9798	22	3	discussed	discuss	VERB
taxlaw-9798	22	4	below	below	ADV
taxlaw-9798	22	5	,	,	PUNCT
taxlaw-9798	22	6	many	many	ADJ
taxlaw-9798	22	7	mdrs	mdr	VERB
taxlaw-9798	22	8	target	target	NOUN
taxlaw-9798	22	9	tax	tax	NOUN
taxlaw-9798	22	10	avoidance	avoidance	NOUN
taxlaw-9798	22	11	schemes	scheme	NOUN
taxlaw-9798	22	12	.	.	PUNCT
taxlaw-9798	23	1	certain	certain	ADJ
taxlaw-9798	23	2	mdrs	mdr	NOUN
taxlaw-9798	23	3	,	,	PUNCT
taxlaw-9798	23	4	such	such	ADJ
taxlaw-9798	23	5	as	as	ADP
taxlaw-9798	23	6	the	the	DET
taxlaw-9798	23	7	crs	crs	PROPN
taxlaw-9798	23	8	mdrs	mdrs	PROPN
taxlaw-9798	23	9	discussed	discuss	VERB
taxlaw-9798	23	10	in	in	ADP
taxlaw-9798	23	11	infra	infra	NOUN
taxlaw-9798	23	12	part	part	NOUN
taxlaw-9798	23	13	iii.b	iii.b	X
taxlaw-9798	23	14	.	.	PUNCT
taxlaw-9798	23	15	,	,	PUNCT
taxlaw-9798	23	16	target	target	NOUN
taxlaw-9798	23	17	arrangements	arrangement	NOUN
taxlaw-9798	23	18	that	that	PRON
taxlaw-9798	23	19	raise	raise	VERB
taxlaw-9798	23	20	concerns	concern	NOUN
taxlaw-9798	23	21	of	of	ADP
taxlaw-9798	23	22	tax	tax	NOUN
taxlaw-9798	23	23	evasion	evasion	NOUN
taxlaw-9798	23	24	.	.	PUNCT
taxlaw-9798	24	1	see	see	VERB
taxlaw-9798	24	2	infra	infra	NOUN
taxlaw-9798	24	3	note	note	VERB
taxlaw-9798	24	4	190	190	NUM
taxlaw-9798	24	5	for	for	ADP
taxlaw-9798	24	6	further	further	ADJ
taxlaw-9798	24	7	discussion	discussion	NOUN
taxlaw-9798	24	8	on	on	ADP
taxlaw-9798	24	9	tax	tax	NOUN
taxlaw-9798	24	10	avoidance	avoidance	NOUN
taxlaw-9798	24	11	and	and	CCONJ
taxlaw-9798	24	12	evasion	evasion	NOUN
taxlaw-9798	24	13	in	in	ADP
taxlaw-9798	24	14	this	this	DET
taxlaw-9798	24	15	context	context	NOUN
taxlaw-9798	24	16	.	.	PUNCT
taxlaw-9798	25	1	6	6	NUM
taxlaw-9798	25	2	as	as	SCONJ
taxlaw-9798	25	3	discussed	discuss	VERB
taxlaw-9798	25	4	below	below	ADV
taxlaw-9798	25	5	,	,	PUNCT
taxlaw-9798	25	6	this	this	DET
taxlaw-9798	25	7	article	article	NOUN
taxlaw-9798	25	8	focuses	focus	VERB
taxlaw-9798	25	9	on	on	ADP
taxlaw-9798	25	10	mdrs	mdr	NOUN
taxlaw-9798	25	11	that	that	PRON
taxlaw-9798	25	12	impose	impose	VERB
taxlaw-9798	25	13	reporting	report	VERB
taxlaw-9798	25	14	obligations	obligation	NOUN
taxlaw-9798	25	15	on	on	ADP
taxlaw-9798	25	16	parties	party	NOUN
taxlaw-9798	25	17	other	other	ADJ
taxlaw-9798	25	18	than	than	ADP
taxlaw-9798	25	19	the	the	DET
taxlaw-9798	25	20	taxpayers	taxpayer	NOUN
taxlaw-9798	25	21	themselves	themselves	PRON
taxlaw-9798	25	22	(	(	PUNCT
taxlaw-9798	25	23	i.e.	i.e.	X
taxlaw-9798	25	24	,	,	PUNCT
taxlaw-9798	25	25	third	third	ADJ
taxlaw-9798	25	26	-	-	PUNCT
taxlaw-9798	25	27	party	party	NOUN
taxlaw-9798	25	28	reporting	reporting	NOUN
taxlaw-9798	25	29	by	by	ADP
taxlaw-9798	25	30	intermediaries	intermediary	NOUN
taxlaw-9798	25	31	)	)	PUNCT
taxlaw-9798	25	32	.	.	PUNCT
taxlaw-9798	26	1	reporting	report	VERB
taxlaw-9798	26	2	obligations	obligation	NOUN
taxlaw-9798	26	3	that	that	PRON
taxlaw-9798	26	4	only	only	ADV
taxlaw-9798	26	5	apply	apply	VERB
taxlaw-9798	26	6	to	to	ADP
taxlaw-9798	26	7	the	the	DET
taxlaw-9798	26	8	taxpayers	taxpayer	NOUN
taxlaw-9798	26	9	are	be	AUX
taxlaw-9798	26	10	outside	outside	ADP
taxlaw-9798	26	11	the	the	DET
taxlaw-9798	26	12	scope	scope	NOUN
taxlaw-9798	26	13	of	of	ADP
taxlaw-9798	26	14	this	this	DET
taxlaw-9798	26	15	article	article	NOUN
taxlaw-9798	26	16	.	.	PUNCT
taxlaw-9798	27	1	2022	2022	NUM
taxlaw-9798	27	2	]	]	PUNCT
taxlaw-9798	27	3	mandatory	mandatory	ADJ
taxlaw-9798	27	4	disclosure	disclosure	NOUN
taxlaw-9798	27	5	rules	rule	VERB
taxlaw-9798	27	6	125	125	NUM
taxlaw-9798	27	7	users	user	NOUN
taxlaw-9798	27	8	of	of	ADP
taxlaw-9798	27	9	such	such	ADJ
taxlaw-9798	27	10	schemes	scheme	NOUN
taxlaw-9798	27	11	,	,	PUNCT
taxlaw-9798	27	12	and	and	CCONJ
taxlaw-9798	27	13	alert	alert	ADJ
taxlaw-9798	27	14	tax	tax	NOUN
taxlaw-9798	27	15	authorities	authority	NOUN
taxlaw-9798	27	16	of	of	ADP
taxlaw-9798	27	17	weaknesses	weakness	NOUN
taxlaw-9798	27	18	in	in	ADP
taxlaw-9798	27	19	the	the	DET
taxlaw-9798	27	20	tax	tax	NOUN
taxlaw-9798	27	21	system.7	system.7	NOUN
taxlaw-9798	27	22	mdrs	mdr	NOUN
taxlaw-9798	27	23	have	have	AUX
taxlaw-9798	27	24	developed	develop	VERB
taxlaw-9798	27	25	from	from	ADP
taxlaw-9798	27	26	targeted	target	VERB
taxlaw-9798	27	27	domestic	domestic	ADJ
taxlaw-9798	27	28	measures	measure	NOUN
taxlaw-9798	27	29	against	against	ADP
taxlaw-9798	27	30	promoters	promoter	NOUN
taxlaw-9798	27	31	of	of	ADP
taxlaw-9798	27	32	mass	mass	NOUN
taxlaw-9798	27	33	-	-	PUNCT
taxlaw-9798	27	34	marketed	market	VERB
taxlaw-9798	27	35	tax	tax	NOUN
taxlaw-9798	27	36	shelters	shelter	NOUN
taxlaw-9798	27	37	into	into	ADP
taxlaw-9798	27	38	substantially	substantially	ADV
taxlaw-9798	27	39	broader	broad	ADJ
taxlaw-9798	27	40	reporting	reporting	NOUN
taxlaw-9798	27	41	standards	standard	NOUN
taxlaw-9798	27	42	that	that	PRON
taxlaw-9798	27	43	constitute	constitute	VERB
taxlaw-9798	27	44	a	a	DET
taxlaw-9798	27	45	major	major	ADJ
taxlaw-9798	27	46	component	component	NOUN
taxlaw-9798	27	47	of	of	ADP
taxlaw-9798	27	48	a	a	DET
taxlaw-9798	27	49	coordinated	coordinated	ADJ
taxlaw-9798	27	50	international	international	ADJ
taxlaw-9798	27	51	campaign	campaign	NOUN
taxlaw-9798	27	52	against	against	ADP
taxlaw-9798	27	53	tax	tax	NOUN
taxlaw-9798	27	54	avoidance	avoidance	NOUN
taxlaw-9798	27	55	and	and	CCONJ
taxlaw-9798	27	56	evasion.8	evasion.8	NOUN
taxlaw-9798	27	57	from	from	ADP
taxlaw-9798	27	58	humble	humble	ADJ
taxlaw-9798	27	59	origins	origin	NOUN
taxlaw-9798	27	60	,	,	PUNCT
taxlaw-9798	27	61	mdrs	mdr	NOUN
taxlaw-9798	27	62	have	have	AUX
taxlaw-9798	27	63	taken	take	VERB
taxlaw-9798	27	64	the	the	DET
taxlaw-9798	27	65	world	world	NOUN
taxlaw-9798	27	66	by	by	ADP
taxlaw-9798	27	67	storm	storm	NOUN
taxlaw-9798	27	68	in	in	ADP
taxlaw-9798	27	69	recent	recent	ADJ
taxlaw-9798	27	70	years	year	NOUN
taxlaw-9798	27	71	with	with	ADP
taxlaw-9798	27	72	the	the	DET
taxlaw-9798	27	73	implementation	implementation	NOUN
taxlaw-9798	27	74	of	of	ADP
taxlaw-9798	27	75	the	the	DET
taxlaw-9798	27	76	eu	eu	PROPN
taxlaw-9798	27	77	council	council	PROPN
taxlaw-9798	27	78	directive	directive	NOUN
taxlaw-9798	27	79	2018/822	2018/822	PROPN
taxlaw-9798	27	80	(	(	PUNCT
taxlaw-9798	27	81	dac	dac	PROPN
taxlaw-9798	27	82	6	6	NUM
taxlaw-9798	27	83	)	)	PUNCT
taxlaw-9798	27	84	and	and	CCONJ
taxlaw-9798	27	85	the	the	DET
taxlaw-9798	27	86	publication	publication	NOUN
taxlaw-9798	27	87	of	of	ADP
taxlaw-9798	27	88	the	the	DET
taxlaw-9798	27	89	oecd	oecd	PROPN
taxlaw-9798	27	90	model	model	NOUN
taxlaw-9798	27	91	mdrs	mdr	VERB
taxlaw-9798	27	92	for	for	ADP
taxlaw-9798	27	93	common	common	ADJ
taxlaw-9798	27	94	reporting	reporting	NOUN
taxlaw-9798	27	95	standard	standard	ADJ
taxlaw-9798	27	96	avoidance	avoidance	NOUN
taxlaw-9798	27	97	(	(	PUNCT
taxlaw-9798	27	98	crs	crs	PROPN
taxlaw-9798	27	99	mdrs).9	mdrs).9	VERB
taxlaw-9798	27	100	over	over	ADP
taxlaw-9798	27	101	30	30	NUM
taxlaw-9798	27	102	jurisdictions	jurisdiction	NOUN
taxlaw-9798	27	103	have	have	AUX
taxlaw-9798	27	104	adopted	adopt	VERB
taxlaw-9798	27	105	new	new	ADJ
taxlaw-9798	27	106	forms	form	NOUN
taxlaw-9798	27	107	of	of	ADP
taxlaw-9798	27	108	mdrs	mdr	NOUN
taxlaw-9798	27	109	since	since	SCONJ
taxlaw-9798	27	110	2018	2018	NUM
taxlaw-9798	27	111	alone	alone	ADV
taxlaw-9798	27	112	,	,	PUNCT
taxlaw-9798	27	113	and	and	CCONJ
taxlaw-9798	27	114	there	there	PRON
taxlaw-9798	27	115	are	be	VERB
taxlaw-9798	27	116	indications	indication	NOUN
taxlaw-9798	27	117	that	that	SCONJ
taxlaw-9798	27	118	more	more	ADJ
taxlaw-9798	27	119	countries	country	NOUN
taxlaw-9798	27	120	will	will	AUX
taxlaw-9798	27	121	follow	follow	VERB
taxlaw-9798	27	122	suit.10	suit.10	NOUN
taxlaw-9798	27	123	these	these	DET
taxlaw-9798	27	124	developments	development	NOUN
taxlaw-9798	27	125	are	be	AUX
taxlaw-9798	27	126	part	part	NOUN
taxlaw-9798	27	127	of	of	ADP
taxlaw-9798	27	128	broader	broad	ADJ
taxlaw-9798	27	129	trends	trend	NOUN
taxlaw-9798	27	130	in	in	ADP
taxlaw-9798	27	131	international	international	ADJ
taxlaw-9798	27	132	tax	tax	NOUN
taxlaw-9798	27	133	policy	policy	NOUN
taxlaw-9798	27	134	and	and	CCONJ
taxlaw-9798	27	135	enforcement	enforcement	NOUN
taxlaw-9798	27	136	that	that	PRON
taxlaw-9798	27	137	have	have	AUX
taxlaw-9798	27	138	increased	increase	VERB
taxlaw-9798	27	139	efforts	effort	NOUN
taxlaw-9798	27	140	to	to	PART
taxlaw-9798	27	141	curb	curb	VERB
taxlaw-9798	27	142	tax	tax	NOUN
taxlaw-9798	27	143	avoidance	avoidance	NOUN
taxlaw-9798	27	144	and	and	CCONJ
taxlaw-9798	27	145	evasion	evasion	NOUN
taxlaw-9798	27	146	,	,	PUNCT
taxlaw-9798	27	147	shift	shift	VERB
taxlaw-9798	27	148	the	the	DET
taxlaw-9798	27	149	spotlight	spotlight	NOUN
taxlaw-9798	27	150	to	to	ADP
taxlaw-9798	27	151	the	the	DET
taxlaw-9798	27	152	enablers	enabler	NOUN
taxlaw-9798	27	153	of	of	ADP
taxlaw-9798	27	154	tax	tax	NOUN
taxlaw-9798	27	155	avoidance	avoidance	NOUN
taxlaw-9798	27	156	and	and	CCONJ
taxlaw-9798	27	157	evasion	evasion	NOUN
taxlaw-9798	27	158	,	,	PUNCT
taxlaw-9798	27	159	and	and	CCONJ
taxlaw-9798	27	160	adopt	adopt	VERB
taxlaw-9798	27	161	a	a	DET
taxlaw-9798	27	162	multilateral	multilateral	ADJ
taxlaw-9798	27	163	approach	approach	NOUN
taxlaw-9798	27	164	to	to	ADP
taxlaw-9798	27	165	tax	tax	NOUN
taxlaw-9798	27	166	norm	norm	NOUN
taxlaw-9798	27	167	-	-	PUNCT
taxlaw-9798	27	168	setting	set	VERB
taxlaw-9798	27	169	and	and	CCONJ
taxlaw-9798	27	170	enforcement.11	enforcement.11	VERB
taxlaw-9798	27	171	this	this	DET
taxlaw-9798	27	172	article	article	NOUN
taxlaw-9798	27	173	is	be	AUX
taxlaw-9798	27	174	the	the	DET
taxlaw-9798	27	175	first	first	ADJ
taxlaw-9798	27	176	publication	publication	NOUN
taxlaw-9798	27	177	to	to	PART
taxlaw-9798	27	178	thoroughly	thoroughly	ADV
taxlaw-9798	27	179	explore	explore	VERB
taxlaw-9798	27	180	the	the	DET
taxlaw-9798	27	181	development	development	NOUN
taxlaw-9798	27	182	of	of	ADP
taxlaw-9798	27	183	mdrs	mdr	NOUN
taxlaw-9798	27	184	over	over	ADP
taxlaw-9798	27	185	time	time	NOUN
taxlaw-9798	27	186	in	in	ADP
taxlaw-9798	27	187	different	different	ADJ
taxlaw-9798	27	188	jurisdictions	jurisdiction	NOUN
taxlaw-9798	27	189	.	.	PUNCT
taxlaw-9798	28	1	while	while	SCONJ
taxlaw-9798	28	2	there	there	PRON
taxlaw-9798	28	3	exists	exist	VERB
taxlaw-9798	28	4	literature	literature	NOUN
taxlaw-9798	28	5	discussing	discuss	VERB
taxlaw-9798	28	6	specific	specific	ADJ
taxlaw-9798	28	7	regimes	regime	NOUN
taxlaw-9798	28	8	,	,	PUNCT
taxlaw-9798	28	9	this	this	PRON
taxlaw-9798	28	10	is	be	AUX
taxlaw-9798	28	11	the	the	DET
taxlaw-9798	28	12	first	first	ADJ
taxlaw-9798	28	13	publication	publication	NOUN
taxlaw-9798	28	14	to	to	PART
taxlaw-9798	28	15	identify	identify	VERB
taxlaw-9798	28	16	and	and	CCONJ
taxlaw-9798	28	17	analyze	analyze	VERB
taxlaw-9798	28	18	trends	trend	NOUN
taxlaw-9798	28	19	across	across	ADP
taxlaw-9798	28	20	the	the	DET
taxlaw-9798	28	21	full	full	ADJ
taxlaw-9798	28	22	temporal	temporal	ADJ
taxlaw-9798	28	23	and	and	CCONJ
taxlaw-9798	28	24	geographic	geographic	ADJ
taxlaw-9798	28	25	breadth	breadth	NOUN
taxlaw-9798	28	26	of	of	ADP
taxlaw-9798	28	27	mdrs.12	mdrs.12	NOUN
taxlaw-9798	28	28	the	the	DET
taxlaw-9798	28	29	analysis	analysis	NOUN
taxlaw-9798	28	30	of	of	ADP
taxlaw-9798	28	31	the	the	DET
taxlaw-9798	28	32	development	development	NOUN
taxlaw-9798	28	33	of	of	ADP
taxlaw-9798	28	34	mdrs	mdrs	PROPN
taxlaw-9798	28	35	exposes	expose	VERB
taxlaw-9798	28	36	trends	trend	NOUN
taxlaw-9798	28	37	in	in	ADP
taxlaw-9798	28	38	the	the	DET
taxlaw-9798	28	39	evolution	evolution	NOUN
taxlaw-9798	28	40	,	,	PUNCT
taxlaw-9798	28	41	maturation	maturation	NOUN
taxlaw-9798	28	42	,	,	PUNCT
taxlaw-9798	28	43	and	and	CCONJ
taxlaw-9798	28	44	implementation	implementation	NOUN
taxlaw-9798	28	45	of	of	ADP
taxlaw-9798	28	46	mdrs	mdr	NOUN
taxlaw-9798	28	47	over	over	ADP
taxlaw-9798	28	48	time	time	NOUN
taxlaw-9798	28	49	with	with	ADP
taxlaw-9798	28	50	a	a	DET
taxlaw-9798	28	51	cross	cross	ADJ
taxlaw-9798	28	52	-	-	ADJ
taxlaw-9798	28	53	jurisdictional	jurisdictional	ADJ
taxlaw-9798	28	54	lens	len	NOUN
taxlaw-9798	28	55	.	.	PUNCT
taxlaw-9798	29	1	this	this	DET
taxlaw-9798	29	2	article	article	NOUN
taxlaw-9798	29	3	shows	show	VERB
taxlaw-9798	29	4	how	how	SCONJ
taxlaw-9798	29	5	the	the	DET
taxlaw-9798	29	6	trends	trend	NOUN
taxlaw-9798	29	7	in	in	ADP
taxlaw-9798	29	8	the	the	DET
taxlaw-9798	29	9	evolution	evolution	NOUN
taxlaw-9798	29	10	of	of	ADP
taxlaw-9798	29	11	mdrs	mdrs	PROPN
taxlaw-9798	29	12	fit	fit	ADJ
taxlaw-9798	29	13	into	into	ADP
taxlaw-9798	29	14	broader	broad	ADJ
taxlaw-9798	29	15	movements	movement	NOUN
taxlaw-9798	29	16	in	in	ADP
taxlaw-9798	29	17	international	international	ADJ
taxlaw-9798	29	18	tax	tax	NOUN
taxlaw-9798	29	19	policy	policy	NOUN
taxlaw-9798	29	20	.	.	PUNCT
taxlaw-9798	30	1	the	the	DET
taxlaw-9798	30	2	evolution	evolution	NOUN
taxlaw-9798	30	3	of	of	ADP
taxlaw-9798	30	4	mdrs	mdrs	PROPN
taxlaw-9798	30	5	can	can	AUX
taxlaw-9798	30	6	be	be	AUX
taxlaw-9798	30	7	divided	divide	VERB
taxlaw-9798	30	8	into	into	ADP
taxlaw-9798	30	9	three	three	NUM
taxlaw-9798	30	10	distinct	distinct	ADJ
taxlaw-9798	30	11	generations	generation	NOUN
taxlaw-9798	30	12	:	:	PUNCT
taxlaw-9798	30	13	the	the	DET
taxlaw-9798	30	14	tax	tax	NOUN
taxlaw-9798	30	15	shelter	shelter	NOUN
taxlaw-9798	30	16	registration	registration	NOUN
taxlaw-9798	30	17	rules	rule	NOUN
taxlaw-9798	30	18	of	of	ADP
taxlaw-9798	30	19	the	the	DET
taxlaw-9798	30	20	1980s	1980	NOUN
taxlaw-9798	30	21	,	,	PUNCT
taxlaw-9798	30	22	which	which	PRON
taxlaw-9798	30	23	were	be	AUX
taxlaw-9798	30	24	limited	limit	VERB
taxlaw-9798	30	25	in	in	ADP
taxlaw-9798	30	26	scope	scope	NOUN
taxlaw-9798	30	27	and	and	CCONJ
taxlaw-9798	30	28	purpose	purpose	NOUN
taxlaw-9798	30	29	;	;	PUNCT
taxlaw-9798	30	30	the	the	DET
taxlaw-9798	30	31	reportable	reportable	ADJ
taxlaw-9798	30	32	transaction	transaction	NOUN
taxlaw-9798	30	33	disclosure	disclosure	NOUN
taxlaw-9798	30	34	regimes	regime	NOUN
taxlaw-9798	30	35	of	of	ADP
taxlaw-9798	30	36	the	the	DET
taxlaw-9798	30	37	2000s	2000	NOUN
taxlaw-9798	30	38	,	,	PUNCT
taxlaw-9798	30	39	which	which	PRON
taxlaw-9798	30	40	expanded	expand	VERB
taxlaw-9798	30	41	reporting	reporting	NOUN
taxlaw-9798	30	42	requirements	requirement	NOUN
taxlaw-9798	30	43	and	and	CCONJ
taxlaw-9798	30	44	made	make	VERB
taxlaw-9798	30	45	some	some	DET
taxlaw-9798	30	46	inroads	inroad	NOUN
taxlaw-9798	30	47	into	into	ADP
taxlaw-9798	30	48	the	the	DET
taxlaw-9798	30	49	international	international	ADJ
taxlaw-9798	30	50	taxation	taxation	NOUN
taxlaw-9798	30	51	sphere	sphere	NOUN
taxlaw-9798	30	52	;	;	PUNCT
taxlaw-9798	30	53	and	and	CCONJ
taxlaw-9798	30	54	finally	finally	ADV
taxlaw-9798	30	55	,	,	PUNCT
taxlaw-9798	30	56	the	the	DET
taxlaw-9798	30	57	multilateral	multilateral	ADJ
taxlaw-9798	30	58	mdrs	mdr	NOUN
taxlaw-9798	30	59	of	of	ADP
taxlaw-9798	30	60	the	the	DET
taxlaw-9798	30	61	past	past	ADJ
taxlaw-9798	30	62	six	six	NUM
taxlaw-9798	30	63	years	year	NOUN
taxlaw-9798	30	64	,	,	PUNCT
taxlaw-9798	30	65	which	which	PRON
taxlaw-9798	30	66	extend	extend	VERB
taxlaw-9798	30	67	reporting	reporting	NOUN
taxlaw-9798	30	68	requirements	requirement	NOUN
taxlaw-9798	30	69	to	to	ADP
taxlaw-9798	30	70	a	a	DET
taxlaw-9798	30	71	great	great	ADJ
taxlaw-9798	30	72	diversity	diversity	NOUN
taxlaw-9798	30	73	of	of	ADP
taxlaw-9798	30	74	intermediaries	intermediary	NOUN
taxlaw-9798	30	75	,	,	PUNCT
taxlaw-9798	30	76	focus	focus	VERB
taxlaw-9798	30	77	on	on	ADP
taxlaw-9798	30	78	cross	cross	ADJ
taxlaw-9798	30	79	-	-	ADJ
taxlaw-9798	30	80	border	border	ADJ
taxlaw-9798	30	81	arrangements	arrangement	NOUN
taxlaw-9798	30	82	,	,	PUNCT
taxlaw-9798	30	83	and	and	CCONJ
taxlaw-9798	30	84	create	create	VERB
taxlaw-9798	30	85	information	information	NOUN
taxlaw-9798	30	86	exchange	exchange	NOUN
taxlaw-9798	30	87	systems	system	NOUN
taxlaw-9798	30	88	.	.	PUNCT
taxlaw-9798	31	1	7	7	NUM
taxlaw-9798	31	2	see	see	VERB
taxlaw-9798	31	3	michael	michael	PROPN
taxlaw-9798	31	4	schler	schler	PROPN
taxlaw-9798	31	5	,	,	PUNCT
taxlaw-9798	31	6	effects	effect	NOUN
taxlaw-9798	31	7	of	of	ADP
taxlaw-9798	31	8	anti	anti	ADJ
taxlaw-9798	31	9	-	-	ADJ
taxlaw-9798	31	10	tax	tax	ADJ
taxlaw-9798	31	11	-	-	PUNCT
taxlaw-9798	31	12	shelter	shelter	NOUN
taxlaw-9798	31	13	rules	rule	NOUN
taxlaw-9798	31	14	on	on	ADP
taxlaw-9798	31	15	nonshelter	nonshelter	ADJ
taxlaw-9798	31	16	tax	tax	NOUN
taxlaw-9798	31	17	practice	practice	NOUN
taxlaw-9798	31	18	,	,	PUNCT
taxlaw-9798	31	19	109	109	NUM
taxlaw-9798	31	20	tax	tax	NOUN
taxlaw-9798	31	21	notes	note	NOUN
taxlaw-9798	31	22	915	915	NUM
taxlaw-9798	31	23	,	,	PUNCT
taxlaw-9798	31	24	917	917	NUM
taxlaw-9798	31	25	(	(	PUNCT
taxlaw-9798	31	26	2005	2005	NUM
taxlaw-9798	31	27	)	)	PUNCT
taxlaw-9798	31	28	.	.	PUNCT
taxlaw-9798	32	1	see	see	VERB
taxlaw-9798	32	2	also	also	ADV
taxlaw-9798	32	3	the	the	DET
taxlaw-9798	32	4	discussion	discussion	NOUN
taxlaw-9798	32	5	in	in	ADP
taxlaw-9798	32	6	parts	part	NOUN
taxlaw-9798	32	7	i	i	PROPN
taxlaw-9798	32	8	and	and	CCONJ
taxlaw-9798	32	9	ii	ii	PROPN
taxlaw-9798	32	10	for	for	ADP
taxlaw-9798	32	11	the	the	DET
taxlaw-9798	32	12	reasons	reason	NOUN
taxlaw-9798	32	13	countries	country	NOUN
taxlaw-9798	32	14	have	have	AUX
taxlaw-9798	32	15	adopted	adopt	VERB
taxlaw-9798	32	16	mdrs	mdr	NOUN
taxlaw-9798	32	17	.	.	PUNCT
taxlaw-9798	32	18	8	8	NUM
taxlaw-9798	32	19	see	see	VERB
taxlaw-9798	32	20	infra	infra	NOUN
taxlaw-9798	32	21	parts	part	NOUN
taxlaw-9798	32	22	i	i	PRON
taxlaw-9798	32	23	-	-	PUNCT
taxlaw-9798	32	24	iii	iii	PROPN
taxlaw-9798	32	25	(	(	PUNCT
taxlaw-9798	32	26	showing	show	VERB
taxlaw-9798	32	27	how	how	SCONJ
taxlaw-9798	32	28	the	the	DET
taxlaw-9798	32	29	development	development	NOUN
taxlaw-9798	32	30	and	and	CCONJ
taxlaw-9798	32	31	adoption	adoption	NOUN
taxlaw-9798	32	32	of	of	ADP
taxlaw-9798	32	33	mdrs	mdr	NOUN
taxlaw-9798	32	34	in	in	ADP
taxlaw-9798	32	35	different	different	ADJ
taxlaw-9798	32	36	countries	country	NOUN
taxlaw-9798	32	37	have	have	AUX
taxlaw-9798	32	38	built	build	VERB
taxlaw-9798	32	39	upon	upon	SCONJ
taxlaw-9798	32	40	the	the	DET
taxlaw-9798	32	41	experience	experience	NOUN
taxlaw-9798	32	42	of	of	ADP
taxlaw-9798	32	43	other	other	ADJ
taxlaw-9798	32	44	countries	country	NOUN
taxlaw-9798	32	45	’	'	PUNCT
taxlaw-9798	32	46	earlier	early	ADJ
taxlaw-9798	32	47	mdrs	mdr	NOUN
taxlaw-9798	32	48	)	)	PUNCT
taxlaw-9798	32	49	.	.	PUNCT
taxlaw-9798	33	1	9	9	NUM
taxlaw-9798	33	2	council	council	NOUN
taxlaw-9798	33	3	directive	directive	NOUN
taxlaw-9798	33	4	2018/822	2018/822	NOUN
taxlaw-9798	33	5	,	,	PUNCT
taxlaw-9798	33	6	2018	2018	NUM
taxlaw-9798	33	7	o.j	o.j	PROPN
taxlaw-9798	33	8	.	.	PUNCT
taxlaw-9798	33	9	(	(	PUNCT
taxlaw-9798	33	10	l	l	NOUN
taxlaw-9798	33	11	139	139	NUM
taxlaw-9798	33	12	)	)	PUNCT
taxlaw-9798	34	1	[	[	X
taxlaw-9798	34	2	hereinafter	hereinafter	NOUN
taxlaw-9798	34	3	dac	dac	NOUN
taxlaw-9798	34	4	6	6	NUM
taxlaw-9798	34	5	]	]	PUNCT
taxlaw-9798	34	6	;	;	PUNCT
taxlaw-9798	34	7	oecd	oecd	PROPN
taxlaw-9798	34	8	,	,	PUNCT
taxlaw-9798	34	9	model	model	ADJ
taxlaw-9798	34	10	mandatory	mandatory	ADJ
taxlaw-9798	34	11	disclosure	disclosure	NOUN
taxlaw-9798	34	12	rules	rule	NOUN
taxlaw-9798	34	13	for	for	ADP
taxlaw-9798	34	14	crs	crs	PROPN
taxlaw-9798	34	15	avoidance	avoidance	NOUN
taxlaw-9798	34	16	and	and	CCONJ
taxlaw-9798	34	17	opaque	opaque	ADJ
taxlaw-9798	34	18	offshore	offshore	ADJ
taxlaw-9798	34	19	structures	structure	NOUN
taxlaw-9798	34	20	(	(	PUNCT
taxlaw-9798	34	21	2018	2018	NUM
taxlaw-9798	34	22	)	)	PUNCT
taxlaw-9798	35	1	[	[	X
taxlaw-9798	35	2	hereinafter	hereinafter	NOUN
taxlaw-9798	35	3	crs	crs	PROPN
taxlaw-9798	35	4	mdrs	mdrs	PROPN
taxlaw-9798	35	5	]	]	PUNCT
taxlaw-9798	35	6	.	.	PUNCT
taxlaw-9798	36	1	in	in	ADP
taxlaw-9798	36	2	general	general	ADJ
taxlaw-9798	36	3	,	,	PUNCT
taxlaw-9798	36	4	dac	dac	PROPN
taxlaw-9798	36	5	6	6	NUM
taxlaw-9798	36	6	requires	require	VERB
taxlaw-9798	36	7	the	the	DET
taxlaw-9798	36	8	disclosure	disclosure	NOUN
taxlaw-9798	36	9	of	of	ADP
taxlaw-9798	36	10	certain	certain	ADJ
taxlaw-9798	36	11	schemes	scheme	NOUN
taxlaw-9798	36	12	and	and	CCONJ
taxlaw-9798	36	13	arrangements	arrangement	NOUN
taxlaw-9798	36	14	by	by	ADP
taxlaw-9798	36	15	intermediaries	intermediary	NOUN
taxlaw-9798	36	16	,	,	PUNCT
taxlaw-9798	36	17	such	such	ADJ
taxlaw-9798	36	18	as	as	ADP
taxlaw-9798	36	19	tax	tax	NOUN
taxlaw-9798	36	20	professionals	professional	NOUN
taxlaw-9798	36	21	,	,	PUNCT
taxlaw-9798	36	22	lawyers	lawyer	NOUN
taxlaw-9798	36	23	,	,	PUNCT
taxlaw-9798	36	24	investment	investment	NOUN
taxlaw-9798	36	25	advisors	advisor	NOUN
taxlaw-9798	36	26	,	,	PUNCT
taxlaw-9798	36	27	accountants	accountant	NOUN
taxlaw-9798	36	28	,	,	PUNCT
taxlaw-9798	36	29	and	and	CCONJ
taxlaw-9798	36	30	other	other	ADJ
taxlaw-9798	36	31	service	service	NOUN
taxlaw-9798	36	32	providers	provider	NOUN
taxlaw-9798	36	33	.	.	PUNCT
taxlaw-9798	37	1	see	see	VERB
taxlaw-9798	37	2	infra	infra	NOUN
taxlaw-9798	37	3	part	part	NOUN
taxlaw-9798	37	4	iii.a	iii.a	PROPN
taxlaw-9798	37	5	.	.	PUNCT
taxlaw-9798	38	1	the	the	DET
taxlaw-9798	38	2	crs	crs	PROPN
taxlaw-9798	38	3	mdrs	mdrs	PROPN
taxlaw-9798	38	4	require	require	VERB
taxlaw-9798	38	5	the	the	DET
taxlaw-9798	38	6	reporting	reporting	NOUN
taxlaw-9798	38	7	of	of	ADP
taxlaw-9798	38	8	schemes	scheme	NOUN
taxlaw-9798	38	9	that	that	PRON
taxlaw-9798	38	10	enable	enable	VERB
taxlaw-9798	38	11	the	the	DET
taxlaw-9798	38	12	avoidance	avoidance	NOUN
taxlaw-9798	38	13	of	of	ADP
taxlaw-9798	38	14	crs	crs	PROPN
taxlaw-9798	38	15	reporting	reporting	NOUN
taxlaw-9798	38	16	.	.	PUNCT
taxlaw-9798	39	1	see	see	VERB
taxlaw-9798	39	2	infra	infra	NOUN
taxlaw-9798	39	3	part	part	NOUN
taxlaw-9798	39	4	iii.b	iii.b	X
taxlaw-9798	39	5	.	.	PROPN
taxlaw-9798	40	1	10	10	NUM
taxlaw-9798	40	2	mexico	mexico	PROPN
taxlaw-9798	40	3	,	,	PUNCT
taxlaw-9798	40	4	argentina	argentina	PROPN
taxlaw-9798	40	5	,	,	PUNCT
taxlaw-9798	40	6	the	the	DET
taxlaw-9798	40	7	united	united	ADJ
taxlaw-9798	40	8	kingdom	kingdom	PROPN
taxlaw-9798	40	9	,	,	PUNCT
taxlaw-9798	40	10	and	and	CCONJ
taxlaw-9798	40	11	all	all	DET
taxlaw-9798	40	12	27	27	NUM
taxlaw-9798	40	13	member	member	NOUN
taxlaw-9798	40	14	states	state	NOUN
taxlaw-9798	40	15	of	of	ADP
taxlaw-9798	40	16	the	the	DET
taxlaw-9798	40	17	eu	eu	PROPN
taxlaw-9798	40	18	have	have	AUX
taxlaw-9798	40	19	adopted	adopt	VERB
taxlaw-9798	40	20	some	some	DET
taxlaw-9798	40	21	form	form	NOUN
taxlaw-9798	40	22	of	of	ADP
taxlaw-9798	40	23	expanded	expand	VERB
taxlaw-9798	40	24	mdrs	mdr	NOUN
taxlaw-9798	40	25	since	since	SCONJ
taxlaw-9798	40	26	2018	2018	NUM
taxlaw-9798	40	27	.	.	PUNCT
taxlaw-9798	41	1	guernsey	guernsey	PROPN
taxlaw-9798	41	2	,	,	PUNCT
taxlaw-9798	41	3	jersey	jersey	PROPN
taxlaw-9798	41	4	,	,	PUNCT
taxlaw-9798	41	5	the	the	DET
taxlaw-9798	41	6	isle	isle	NOUN
taxlaw-9798	41	7	of	of	ADP
taxlaw-9798	41	8	man	man	NOUN
taxlaw-9798	41	9	,	,	PUNCT
taxlaw-9798	41	10	and	and	CCONJ
taxlaw-9798	41	11	gibraltar	gibraltar	NOUN
taxlaw-9798	41	12	are	be	AUX
taxlaw-9798	41	13	also	also	ADV
taxlaw-9798	41	14	in	in	ADP
taxlaw-9798	41	15	the	the	DET
taxlaw-9798	41	16	process	process	NOUN
taxlaw-9798	41	17	of	of	ADP
taxlaw-9798	41	18	adopting	adopt	VERB
taxlaw-9798	41	19	the	the	DET
taxlaw-9798	41	20	crs	crs	PROPN
taxlaw-9798	41	21	mdrs	mdrs	PROPN
taxlaw-9798	41	22	.	.	PUNCT
taxlaw-9798	42	1	see	see	VERB
taxlaw-9798	42	2	infra	infra	NOUN
taxlaw-9798	42	3	part	part	PROPN
taxlaw-9798	42	4	iii	iii	NOUN
taxlaw-9798	42	5	.	.	PUNCT
taxlaw-9798	43	1	several	several	ADJ
taxlaw-9798	43	2	countries	country	NOUN
taxlaw-9798	43	3	,	,	PUNCT
taxlaw-9798	43	4	including	include	VERB
taxlaw-9798	43	5	australia	australia	PROPN
taxlaw-9798	43	6	and	and	CCONJ
taxlaw-9798	43	7	japan	japan	PROPN
taxlaw-9798	43	8	,	,	PUNCT
taxlaw-9798	43	9	are	be	AUX
taxlaw-9798	43	10	also	also	ADV
taxlaw-9798	43	11	currently	currently	ADV
taxlaw-9798	43	12	considering	consider	VERB
taxlaw-9798	43	13	adopting	adopt	VERB
taxlaw-9798	43	14	mdrs	mdr	NOUN
taxlaw-9798	43	15	.	.	PUNCT
taxlaw-9798	44	1	see	see	VERB
taxlaw-9798	44	2	infra	infra	NOUN
taxlaw-9798	44	3	part	part	NOUN
taxlaw-9798	44	4	v.	v.	ADP
taxlaw-9798	44	5	11	11	NUM
taxlaw-9798	44	6	see	see	NOUN
taxlaw-9798	44	7	infra	infra	NOUN
taxlaw-9798	44	8	part	part	NOUN
taxlaw-9798	44	9	iv	iv	ADP
taxlaw-9798	44	10	;	;	PUNCT
taxlaw-9798	44	11	ruth	ruth	PROPN
taxlaw-9798	44	12	mason	mason	PROPN
taxlaw-9798	44	13	,	,	PUNCT
taxlaw-9798	44	14	the	the	DET
taxlaw-9798	44	15	transformation	transformation	NOUN
taxlaw-9798	44	16	of	of	ADP
taxlaw-9798	44	17	international	international	ADJ
taxlaw-9798	44	18	tax	tax	NOUN
taxlaw-9798	44	19	,	,	PUNCT
taxlaw-9798	44	20	114	114	NUM
taxlaw-9798	44	21	am	am	NOUN
taxlaw-9798	44	22	.	.	PUNCT
taxlaw-9798	45	1	j.	j.	PROPN
taxlaw-9798	45	2	int’l	int’l	PROPN
taxlaw-9798	45	3	l.	l.	PROPN
taxlaw-9798	45	4	353	353	NUM
taxlaw-9798	45	5	(	(	PUNCT
taxlaw-9798	45	6	2020	2020	NUM
taxlaw-9798	45	7	)	)	PUNCT
taxlaw-9798	45	8	(	(	PUNCT
taxlaw-9798	45	9	discussing	discuss	VERB
taxlaw-9798	45	10	the	the	DET
taxlaw-9798	45	11	implications	implication	NOUN
taxlaw-9798	45	12	of	of	ADP
taxlaw-9798	45	13	recent	recent	ADJ
taxlaw-9798	45	14	international	international	ADJ
taxlaw-9798	45	15	tax	tax	NOUN
taxlaw-9798	45	16	reforms	reform	NOUN
taxlaw-9798	45	17	and	and	CCONJ
taxlaw-9798	45	18	the	the	DET
taxlaw-9798	45	19	changes	change	NOUN
taxlaw-9798	45	20	in	in	ADP
taxlaw-9798	45	21	the	the	DET
taxlaw-9798	45	22	participants	participant	NOUN
taxlaw-9798	45	23	,	,	PUNCT
taxlaw-9798	45	24	agenda	agenda	NOUN
taxlaw-9798	45	25	,	,	PUNCT
taxlaw-9798	45	26	institutions	institution	NOUN
taxlaw-9798	45	27	,	,	PUNCT
taxlaw-9798	45	28	and	and	CCONJ
taxlaw-9798	45	29	legal	legal	ADJ
taxlaw-9798	45	30	instruments	instrument	NOUN
taxlaw-9798	45	31	of	of	ADP
taxlaw-9798	45	32	international	international	ADJ
taxlaw-9798	45	33	tax	tax	NOUN
taxlaw-9798	45	34	)	)	PUNCT
taxlaw-9798	45	35	.	.	PUNCT
taxlaw-9798	46	1	12	12	NUM
taxlaw-9798	46	2	publications	publication	NOUN
taxlaw-9798	46	3	on	on	ADP
taxlaw-9798	46	4	specific	specific	ADJ
taxlaw-9798	46	5	regimes	regime	NOUN
taxlaw-9798	46	6	are	be	AUX
taxlaw-9798	46	7	cited	cite	VERB
taxlaw-9798	46	8	throughout	throughout	ADP
taxlaw-9798	46	9	this	this	DET
taxlaw-9798	46	10	article	article	NOUN
taxlaw-9798	46	11	.	.	PUNCT
taxlaw-9798	47	1	126	126	NUM
taxlaw-9798	47	2	columbia	columbia	PROPN
taxlaw-9798	47	3	journal	journal	PROPN
taxlaw-9798	47	4	of	of	ADP
taxlaw-9798	47	5	tax	tax	NOUN
taxlaw-9798	47	6	law	law	NOUN
taxlaw-9798	48	1	[	[	X
taxlaw-9798	48	2	vol	vol	NOUN
taxlaw-9798	48	3	:	:	PUNCT
taxlaw-9798	48	4	13:2	13:2	NUM
taxlaw-9798	48	5	in	in	ADP
taxlaw-9798	48	6	the	the	DET
taxlaw-9798	48	7	1980s	1980	NOUN
taxlaw-9798	48	8	,	,	PUNCT
taxlaw-9798	48	9	the	the	DET
taxlaw-9798	48	10	united	united	PROPN
taxlaw-9798	48	11	states	states	PROPN
taxlaw-9798	48	12	and	and	CCONJ
taxlaw-9798	48	13	canada	canada	PROPN
taxlaw-9798	48	14	adopted	adopt	VERB
taxlaw-9798	48	15	targeted	target	VERB
taxlaw-9798	48	16	measures	measure	NOUN
taxlaw-9798	48	17	requiring	require	VERB
taxlaw-9798	48	18	the	the	DET
taxlaw-9798	48	19	registration	registration	NOUN
taxlaw-9798	48	20	of	of	ADP
taxlaw-9798	48	21	mass	mass	NOUN
taxlaw-9798	48	22	-	-	PUNCT
taxlaw-9798	48	23	marketed	market	VERB
taxlaw-9798	48	24	individual	individual	ADJ
taxlaw-9798	48	25	tax	tax	NOUN
taxlaw-9798	48	26	shelters.13	shelters.13	NOUN
taxlaw-9798	48	27	these	these	DET
taxlaw-9798	48	28	early	early	ADJ
taxlaw-9798	48	29	reporting	reporting	NOUN
taxlaw-9798	48	30	regimes	regime	NOUN
taxlaw-9798	48	31	required	require	VERB
taxlaw-9798	48	32	the	the	DET
taxlaw-9798	48	33	promoters	promoter	NOUN
taxlaw-9798	48	34	of	of	ADP
taxlaw-9798	48	35	individual	individual	ADJ
taxlaw-9798	48	36	tax	tax	NOUN
taxlaw-9798	48	37	shelters	shelter	NOUN
taxlaw-9798	48	38	to	to	PART
taxlaw-9798	48	39	report	report	VERB
taxlaw-9798	48	40	any	any	DET
taxlaw-9798	48	41	tax	tax	NOUN
taxlaw-9798	48	42	schemes	scheme	NOUN
taxlaw-9798	48	43	which	which	PRON
taxlaw-9798	48	44	matched	match	VERB
taxlaw-9798	48	45	a	a	DET
taxlaw-9798	48	46	set	set	NOUN
taxlaw-9798	48	47	of	of	ADP
taxlaw-9798	48	48	narrow	narrow	ADJ
taxlaw-9798	48	49	criteria.14	criteria.14	NOUN
taxlaw-9798	48	50	promoters	promoter	NOUN
taxlaw-9798	48	51	were	be	AUX
taxlaw-9798	48	52	required	require	VERB
taxlaw-9798	48	53	to	to	PART
taxlaw-9798	48	54	provide	provide	VERB
taxlaw-9798	48	55	information	information	NOUN
taxlaw-9798	48	56	on	on	ADP
taxlaw-9798	48	57	the	the	DET
taxlaw-9798	48	58	schemes	scheme	NOUN
taxlaw-9798	48	59	to	to	ADP
taxlaw-9798	48	60	the	the	DET
taxlaw-9798	48	61	tax	tax	NOUN
taxlaw-9798	48	62	authority	authority	NOUN
taxlaw-9798	48	63	which	which	PRON
taxlaw-9798	48	64	would	would	AUX
taxlaw-9798	48	65	then	then	ADV
taxlaw-9798	48	66	issue	issue	VERB
taxlaw-9798	48	67	an	an	DET
taxlaw-9798	48	68	identification	identification	NOUN
taxlaw-9798	48	69	number	number	NOUN
taxlaw-9798	48	70	for	for	SCONJ
taxlaw-9798	48	71	taxpayers	taxpayer	NOUN
taxlaw-9798	48	72	to	to	PART
taxlaw-9798	48	73	include	include	VERB
taxlaw-9798	48	74	in	in	ADP
taxlaw-9798	48	75	their	their	PRON
taxlaw-9798	48	76	tax	tax	NOUN
taxlaw-9798	48	77	returns.15	returns.15	NOUN
taxlaw-9798	48	78	in	in	ADP
taxlaw-9798	48	79	some	some	DET
taxlaw-9798	48	80	cases	case	NOUN
taxlaw-9798	48	81	,	,	PUNCT
taxlaw-9798	48	82	promoters	promoter	NOUN
taxlaw-9798	48	83	were	be	AUX
taxlaw-9798	48	84	required	require	VERB
taxlaw-9798	48	85	to	to	PART
taxlaw-9798	48	86	maintain	maintain	VERB
taxlaw-9798	48	87	lists	list	NOUN
taxlaw-9798	48	88	of	of	ADP
taxlaw-9798	48	89	investors	investor	NOUN
taxlaw-9798	48	90	’	’	PART
taxlaw-9798	48	91	contact	contact	NOUN
taxlaw-9798	48	92	information	information	NOUN
taxlaw-9798	48	93	and	and	CCONJ
taxlaw-9798	48	94	provide	provide	VERB
taxlaw-9798	48	95	this	this	DET
taxlaw-9798	48	96	information	information	NOUN
taxlaw-9798	48	97	to	to	ADP
taxlaw-9798	48	98	the	the	DET
taxlaw-9798	48	99	tax	tax	NOUN
taxlaw-9798	48	100	authorities.16	authorities.16	PROPN
taxlaw-9798	48	101	in	in	ADP
taxlaw-9798	48	102	the	the	DET
taxlaw-9798	48	103	2000s	2000s	NUM
taxlaw-9798	48	104	,	,	PUNCT
taxlaw-9798	48	105	the	the	DET
taxlaw-9798	48	106	united	united	PROPN
taxlaw-9798	48	107	states	states	PROPN
taxlaw-9798	48	108	enacted	enact	VERB
taxlaw-9798	48	109	rules	rule	NOUN
taxlaw-9798	48	110	requiring	require	VERB
taxlaw-9798	48	111	the	the	DET
taxlaw-9798	48	112	reporting	reporting	NOUN
taxlaw-9798	48	113	of	of	ADP
taxlaw-9798	48	114	certain	certain	ADJ
taxlaw-9798	48	115	“	"	PUNCT
taxlaw-9798	48	116	reportable	reportable	ADJ
taxlaw-9798	48	117	transactions	transaction	NOUN
taxlaw-9798	48	118	”	"	PUNCT
taxlaw-9798	48	119	that	that	PRON
taxlaw-9798	48	120	may	may	AUX
taxlaw-9798	48	121	be	be	AUX
taxlaw-9798	48	122	associated	associate	VERB
taxlaw-9798	48	123	with	with	ADP
taxlaw-9798	48	124	tax	tax	NOUN
taxlaw-9798	48	125	avoidance.17	avoidance.17	NOUN
taxlaw-9798	48	126	the	the	DET
taxlaw-9798	48	127	new	new	ADJ
taxlaw-9798	48	128	u.s	u.s	PROPN
taxlaw-9798	48	129	.	.	PROPN
taxlaw-9798	48	130	regime	regime	NOUN
taxlaw-9798	48	131	required	require	VERB
taxlaw-9798	48	132	the	the	DET
taxlaw-9798	48	133	reporting	reporting	NOUN
taxlaw-9798	48	134	of	of	ADP
taxlaw-9798	48	135	“	"	PUNCT
taxlaw-9798	48	136	listed	list	VERB
taxlaw-9798	48	137	transactions	transaction	NOUN
taxlaw-9798	48	138	”	"	PUNCT
taxlaw-9798	48	139	and	and	CCONJ
taxlaw-9798	48	140	other	other	ADJ
taxlaw-9798	48	141	transactions	transaction	NOUN
taxlaw-9798	48	142	that	that	PRON
taxlaw-9798	48	143	contained	contain	VERB
taxlaw-9798	48	144	certain	certain	ADJ
taxlaw-9798	48	145	identifiable	identifiable	ADJ
taxlaw-9798	48	146	hallmarks.18	hallmarks.18	NOUN
taxlaw-9798	48	147	these	these	DET
taxlaw-9798	48	148	measures	measure	NOUN
taxlaw-9798	48	149	expanded	expand	VERB
taxlaw-9798	48	150	the	the	DET
taxlaw-9798	48	151	breadth	breadth	NOUN
taxlaw-9798	48	152	of	of	ADP
taxlaw-9798	48	153	the	the	DET
taxlaw-9798	48	154	pre	pre	ADJ
taxlaw-9798	48	155	-	-	ADJ
taxlaw-9798	48	156	existing	exist	VERB
taxlaw-9798	48	157	tax	tax	NOUN
taxlaw-9798	48	158	shelter	shelter	NOUN
taxlaw-9798	48	159	registration	registration	NOUN
taxlaw-9798	48	160	rules	rule	NOUN
taxlaw-9798	48	161	to	to	PART
taxlaw-9798	48	162	include	include	VERB
taxlaw-9798	48	163	other	other	ADJ
taxlaw-9798	48	164	tax	tax	NOUN
taxlaw-9798	48	165	avoidance	avoidance	NOUN
taxlaw-9798	48	166	schemes	scheme	NOUN
taxlaw-9798	48	167	,	,	PUNCT
taxlaw-9798	48	168	particularly	particularly	ADV
taxlaw-9798	48	169	those	those	PRON
taxlaw-9798	48	170	involving	involve	VERB
taxlaw-9798	48	171	corporate	corporate	ADJ
taxlaw-9798	48	172	taxpayers	taxpayer	NOUN
taxlaw-9798	48	173	.	.	PUNCT
taxlaw-9798	49	1	in	in	ADP
taxlaw-9798	49	2	addition	addition	NOUN
taxlaw-9798	49	3	,	,	PUNCT
taxlaw-9798	49	4	this	this	DET
taxlaw-9798	49	5	regime	regime	NOUN
taxlaw-9798	49	6	expanded	expand	VERB
taxlaw-9798	49	7	the	the	DET
taxlaw-9798	49	8	reporting	reporting	NOUN
taxlaw-9798	49	9	obligations	obligation	NOUN
taxlaw-9798	49	10	beyond	beyond	ADP
taxlaw-9798	49	11	organizers	organizer	NOUN
taxlaw-9798	49	12	of	of	ADP
taxlaw-9798	49	13	tax	tax	NOUN
taxlaw-9798	49	14	shelters	shelter	NOUN
taxlaw-9798	49	15	to	to	PART
taxlaw-9798	49	16	further	far	ADV
taxlaw-9798	49	17	include	include	VERB
taxlaw-9798	49	18	any	any	DET
taxlaw-9798	49	19	material	material	NOUN
taxlaw-9798	49	20	advisors	advisor	NOUN
taxlaw-9798	49	21	who	who	PRON
taxlaw-9798	49	22	provide	provide	VERB
taxlaw-9798	49	23	tax	tax	NOUN
taxlaw-9798	49	24	statements	statement	NOUN
taxlaw-9798	49	25	with	with	ADP
taxlaw-9798	49	26	respect	respect	NOUN
taxlaw-9798	49	27	to	to	ADP
taxlaw-9798	49	28	a	a	DET
taxlaw-9798	49	29	reportable	reportable	ADJ
taxlaw-9798	49	30	transaction.19	transaction.19	NOUN
taxlaw-9798	49	31	following	follow	VERB
taxlaw-9798	49	32	the	the	DET
taxlaw-9798	49	33	united	united	PROPN
taxlaw-9798	49	34	states	states	PROPN
taxlaw-9798	49	35	,	,	PUNCT
taxlaw-9798	49	36	the	the	DET
taxlaw-9798	49	37	united	united	PROPN
taxlaw-9798	49	38	kingdom	kingdom	PROPN
taxlaw-9798	49	39	adopted	adopt	VERB
taxlaw-9798	49	40	a	a	DET
taxlaw-9798	49	41	similar	similar	ADJ
taxlaw-9798	49	42	,	,	PUNCT
taxlaw-9798	49	43	but	but	CCONJ
taxlaw-9798	49	44	structurally	structurally	ADV
taxlaw-9798	49	45	different	different	ADJ
taxlaw-9798	49	46	,	,	PUNCT
taxlaw-9798	49	47	reportable	reportable	ADJ
taxlaw-9798	49	48	transaction	transaction	NOUN
taxlaw-9798	49	49	disclosure	disclosure	NOUN
taxlaw-9798	49	50	regime	regime	NOUN
taxlaw-9798	49	51	in	in	ADP
taxlaw-9798	49	52	2004.20	2004.20	NUM
taxlaw-9798	49	53	subsequently	subsequently	ADV
taxlaw-9798	49	54	,	,	PUNCT
taxlaw-9798	49	55	additional	additional	ADJ
taxlaw-9798	49	56	countries	country	NOUN
taxlaw-9798	49	57	,	,	PUNCT
taxlaw-9798	49	58	including	include	VERB
taxlaw-9798	49	59	south	south	PROPN
taxlaw-9798	49	60	africa	africa	PROPN
taxlaw-9798	49	61	,	,	PUNCT
taxlaw-9798	49	62	portugal	portugal	PROPN
taxlaw-9798	49	63	,	,	PUNCT
taxlaw-9798	49	64	ireland	ireland	PROPN
taxlaw-9798	49	65	,	,	PUNCT
taxlaw-9798	49	66	and	and	CCONJ
taxlaw-9798	49	67	canada	canada	PROPN
taxlaw-9798	49	68	,	,	PUNCT
taxlaw-9798	49	69	adopted	adopt	VERB
taxlaw-9798	49	70	regimes	regime	NOUN
taxlaw-9798	49	71	modeled	model	VERB
taxlaw-9798	49	72	after	after	ADP
taxlaw-9798	49	73	either	either	CCONJ
taxlaw-9798	49	74	the	the	DET
taxlaw-9798	49	75	united	united	PROPN
taxlaw-9798	49	76	states	states	PROPN
taxlaw-9798	49	77	’	'	PUNCT
taxlaw-9798	49	78	or	or	CCONJ
taxlaw-9798	49	79	the	the	DET
taxlaw-9798	49	80	united	united	PROPN
taxlaw-9798	49	81	kingdom	kingdom	PROPN
taxlaw-9798	49	82	’s	’s	PART
taxlaw-9798	49	83	mdrs.21	mdrs.21	NOUN
taxlaw-9798	49	84	the	the	DET
taxlaw-9798	49	85	most	most	ADV
taxlaw-9798	49	86	dramatic	dramatic	ADJ
taxlaw-9798	49	87	expansion	expansion	NOUN
taxlaw-9798	49	88	of	of	ADP
taxlaw-9798	49	89	mdrs	mdrs	PROPN
taxlaw-9798	49	90	is	be	AUX
taxlaw-9798	49	91	now	now	ADV
taxlaw-9798	49	92	underway	underway	ADJ
taxlaw-9798	49	93	.	.	PUNCT
taxlaw-9798	50	1	the	the	DET
taxlaw-9798	50	2	oecd	oecd	PROPN
taxlaw-9798	50	3	,	,	PUNCT
taxlaw-9798	50	4	as	as	ADP
taxlaw-9798	50	5	part	part	NOUN
taxlaw-9798	50	6	of	of	ADP
taxlaw-9798	50	7	the	the	DET
taxlaw-9798	50	8	base	base	NOUN
taxlaw-9798	50	9	erosion	erosion	NOUN
taxlaw-9798	50	10	and	and	CCONJ
taxlaw-9798	50	11	profit	profit	NOUN
taxlaw-9798	50	12	shifting	shifting	NOUN
taxlaw-9798	50	13	(	(	PUNCT
taxlaw-9798	50	14	beps	beps	NOUN
taxlaw-9798	50	15	)	)	PUNCT
taxlaw-9798	50	16	project	project	NOUN
taxlaw-9798	50	17	,	,	PUNCT
taxlaw-9798	50	18	suggested	suggest	VERB
taxlaw-9798	50	19	in	in	ADP
taxlaw-9798	50	20	2015	2015	NUM
taxlaw-9798	50	21	that	that	PRON
taxlaw-9798	50	22	countries	country	NOUN
taxlaw-9798	50	23	adopt	adopt	VERB
taxlaw-9798	50	24	broad	broad	ADJ
taxlaw-9798	50	25	mdrs	mdr	NOUN
taxlaw-9798	50	26	as	as	ADP
taxlaw-9798	50	27	part	part	NOUN
taxlaw-9798	50	28	of	of	ADP
taxlaw-9798	50	29	an	an	DET
taxlaw-9798	50	30	international	international	ADJ
taxlaw-9798	50	31	effort	effort	NOUN
taxlaw-9798	50	32	to	to	PART
taxlaw-9798	50	33	curb	curb	VERB
taxlaw-9798	50	34	cross	cross	ADJ
taxlaw-9798	50	35	-	-	ADJ
taxlaw-9798	50	36	border	border	ADJ
taxlaw-9798	50	37	tax	tax	NOUN
taxlaw-9798	50	38	avoidance.22	avoidance.22	NOUN
taxlaw-9798	50	39	following	follow	VERB
taxlaw-9798	50	40	this	this	DET
taxlaw-9798	50	41	recommendation	recommendation	NOUN
taxlaw-9798	50	42	,	,	PUNCT
taxlaw-9798	50	43	the	the	DET
taxlaw-9798	50	44	eu	eu	PROPN
taxlaw-9798	50	45	adopted	adopt	VERB
taxlaw-9798	50	46	in	in	ADP
taxlaw-9798	50	47	2018	2018	NUM
taxlaw-9798	50	48	its	its	PRON
taxlaw-9798	50	49	own	own	ADJ
taxlaw-9798	50	50	form	form	NOUN
taxlaw-9798	50	51	of	of	ADP
taxlaw-9798	50	52	mdrs	mdr	NOUN
taxlaw-9798	50	53	under	under	ADP
taxlaw-9798	50	54	dac	dac	PROPN
taxlaw-9798	50	55	6.23	6.23	NUM
taxlaw-9798	50	56	dac	dac	NOUN
taxlaw-9798	50	57	6	6	NUM
taxlaw-9798	50	58	substantially	substantially	ADV
taxlaw-9798	50	59	expands	expand	VERB
taxlaw-9798	50	60	reporting	report	VERB
taxlaw-9798	50	61	obligations	obligation	NOUN
taxlaw-9798	50	62	,	,	PUNCT
taxlaw-9798	50	63	focuses	focus	VERB
taxlaw-9798	50	64	on	on	ADP
taxlaw-9798	50	65	cross	cross	ADJ
taxlaw-9798	50	66	-	-	ADJ
taxlaw-9798	50	67	border	border	ADJ
taxlaw-9798	50	68	arrangements	arrangement	NOUN
taxlaw-9798	50	69	,	,	PUNCT
taxlaw-9798	50	70	includes	include	VERB
taxlaw-9798	50	71	hallmarks	hallmark	NOUN
taxlaw-9798	50	72	for	for	ADP
taxlaw-9798	50	73	crs	crs	PROPN
taxlaw-9798	50	74	avoidance	avoidance	NOUN
taxlaw-9798	50	75	,	,	PUNCT
taxlaw-9798	50	76	and	and	CCONJ
taxlaw-9798	50	77	facilitates	facilitate	VERB
taxlaw-9798	50	78	the	the	DET
taxlaw-9798	50	79	exchange	exchange	NOUN
taxlaw-9798	50	80	of	of	ADP
taxlaw-9798	50	81	information	information	NOUN
taxlaw-9798	50	82	between	between	ADP
taxlaw-9798	50	83	member	member	NOUN
taxlaw-9798	50	84	states.24	states.24	ADV
taxlaw-9798	50	85	furthermore	furthermore	ADV
taxlaw-9798	50	86	,	,	PUNCT
taxlaw-9798	50	87	dac	dac	PROPN
taxlaw-9798	50	88	6	6	NUM
taxlaw-9798	50	89	requires	require	VERB
taxlaw-9798	50	90	reporting	report	VERB
taxlaw-9798	50	91	from	from	ADP
taxlaw-9798	50	92	any	any	DET
taxlaw-9798	50	93	intermediary	intermediary	NOUN
taxlaw-9798	50	94	that	that	PRON
taxlaw-9798	50	95	could	could	AUX
taxlaw-9798	50	96	reasonably	reasonably	ADV
taxlaw-9798	50	97	be	be	AUX
taxlaw-9798	50	98	expected	expect	VERB
taxlaw-9798	50	99	to	to	PART
taxlaw-9798	50	100	be	be	AUX
taxlaw-9798	50	101	aware	aware	ADJ
taxlaw-9798	50	102	of	of	ADP
taxlaw-9798	50	103	a	a	DET
taxlaw-9798	50	104	reportable	reportable	ADJ
taxlaw-9798	50	105	transaction.25	transaction.25	NOUN
taxlaw-9798	50	106	this	this	DET
taxlaw-9798	50	107	expansion	expansion	NOUN
taxlaw-9798	50	108	is	be	AUX
taxlaw-9798	50	109	significant	significant	ADJ
taxlaw-9798	50	110	because	because	SCONJ
taxlaw-9798	50	111	it	it	PRON
taxlaw-9798	50	112	imposes	impose	VERB
taxlaw-9798	50	113	reporting	report	VERB
taxlaw-9798	50	114	obligations	obligation	NOUN
taxlaw-9798	50	115	on	on	ADP
taxlaw-9798	50	116	various	various	ADJ
taxlaw-9798	50	117	intermediaries	intermediary	NOUN
taxlaw-9798	50	118	even	even	ADV
taxlaw-9798	50	119	if	if	SCONJ
taxlaw-9798	50	120	such	such	ADJ
taxlaw-9798	50	121	parties	party	NOUN
taxlaw-9798	50	122	did	do	AUX
taxlaw-9798	50	123	not	not	PART
taxlaw-9798	50	124	advise	advise	VERB
taxlaw-9798	50	125	or	or	CCONJ
taxlaw-9798	50	126	make	make	VERB
taxlaw-9798	50	127	statements	statement	NOUN
taxlaw-9798	50	128	on	on	ADP
taxlaw-9798	50	129	the	the	DET
taxlaw-9798	50	130	tax	tax	NOUN
taxlaw-9798	50	131	aspects	aspect	NOUN
taxlaw-9798	50	132	of	of	ADP
taxlaw-9798	50	133	the	the	DET
taxlaw-9798	50	134	transaction	transaction	NOUN
taxlaw-9798	50	135	.	.	PUNCT
taxlaw-9798	51	1	such	such	ADJ
taxlaw-9798	51	2	intermediaries	intermediary	NOUN
taxlaw-9798	51	3	13	13	NUM
taxlaw-9798	51	4	see	see	NOUN
taxlaw-9798	51	5	infra	infra	NOUN
taxlaw-9798	51	6	part	part	NOUN
taxlaw-9798	51	7	i.	i.	PROPN
taxlaw-9798	51	8	14	14	NUM
taxlaw-9798	51	9	see	see	VERB
taxlaw-9798	51	10	infra	infra	NOUN
taxlaw-9798	51	11	notes	note	VERB
taxlaw-9798	51	12	58	58	NUM
taxlaw-9798	51	13	,	,	PUNCT
taxlaw-9798	51	14	72	72	NUM
taxlaw-9798	51	15	and	and	CCONJ
taxlaw-9798	51	16	the	the	DET
taxlaw-9798	51	17	accompanying	accompany	VERB
taxlaw-9798	51	18	text	text	NOUN
taxlaw-9798	51	19	.	.	PUNCT
taxlaw-9798	52	1	15	15	NUM
taxlaw-9798	52	2	see	see	VERB
taxlaw-9798	52	3	infra	infra	NOUN
taxlaw-9798	52	4	part	part	NOUN
taxlaw-9798	52	5	i.	i.	PROPN
taxlaw-9798	52	6	16	16	NUM
taxlaw-9798	52	7	see	see	VERB
taxlaw-9798	52	8	infra	infra	NOUN
taxlaw-9798	52	9	notes	note	VERB
taxlaw-9798	52	10	56	56	NUM
taxlaw-9798	52	11	,	,	PUNCT
taxlaw-9798	52	12	74	74	NUM
taxlaw-9798	52	13	and	and	CCONJ
taxlaw-9798	52	14	the	the	DET
taxlaw-9798	52	15	accompanying	accompany	VERB
taxlaw-9798	52	16	text	text	NOUN
taxlaw-9798	52	17	.	.	PUNCT
taxlaw-9798	53	1	17	17	NUM
taxlaw-9798	53	2	see	see	VERB
taxlaw-9798	53	3	infra	infra	NOUN
taxlaw-9798	53	4	part	part	NOUN
taxlaw-9798	53	5	ii.a	ii.a	NOUN
taxlaw-9798	53	6	.	.	PROPN
taxlaw-9798	54	1	18	18	NUM
taxlaw-9798	54	2	i	i	NOUN
taxlaw-9798	54	3	d.	d.	PROPN
taxlaw-9798	54	4	19	19	NUM
taxlaw-9798	54	5	see	see	VERB
taxlaw-9798	54	6	i	i	PRON
taxlaw-9798	54	7	d.	d.	PROPN
taxlaw-9798	54	8	20	20	NUM
taxlaw-9798	54	9	see	see	VERB
taxlaw-9798	54	10	finance	finance	NOUN
taxlaw-9798	54	11	act	act	PROPN
taxlaw-9798	54	12	2004	2004	NUM
taxlaw-9798	54	13	c.12	c.12	NOUN
taxlaw-9798	54	14	,	,	PUNCT
taxlaw-9798	54	15	§	§	PROPN
taxlaw-9798	54	16	§	§	PROPN
taxlaw-9798	54	17	306	306	NUM
taxlaw-9798	54	18	-	-	SYM
taxlaw-9798	54	19	19	19	NUM
taxlaw-9798	54	20	(	(	PUNCT
taxlaw-9798	54	21	uk	uk	PROPN
taxlaw-9798	54	22	)	)	PUNCT
taxlaw-9798	54	23	https://www.legislation.gov.uk/ukpga/	https://www.legislation.gov.uk/ukpga/	NOUN
taxlaw-9798	54	24	2004/12	2004/12	NUM
taxlaw-9798	54	25	/	/	SYM
taxlaw-9798	54	26	contents	content	NOUN
taxlaw-9798	54	27	[	[	X
taxlaw-9798	54	28	https://perma.cc/8pw9-7byz	https://perma.cc/8pw9-7byz	X
taxlaw-9798	54	29	]	]	X
taxlaw-9798	54	30	and	and	CCONJ
taxlaw-9798	54	31	its	its	PRON
taxlaw-9798	54	32	implementing	implement	VERB
taxlaw-9798	54	33	regulations	regulation	NOUN
taxlaw-9798	54	34	.	.	PUNCT
taxlaw-9798	55	1	see	see	VERB
taxlaw-9798	55	2	also	also	ADV
taxlaw-9798	55	3	infra	infra	NOUN
taxlaw-9798	55	4	note	note	VERB
taxlaw-9798	55	5	110	110	NUM
taxlaw-9798	55	6	.	.	PUNCT
taxlaw-9798	55	7	21	21	NUM
taxlaw-9798	55	8	see	see	VERB
taxlaw-9798	55	9	infra	infra	NOUN
taxlaw-9798	55	10	part	part	NOUN
taxlaw-9798	55	11	ii.c	ii.c	VERB
taxlaw-9798	55	12	.	.	PUNCT
taxlaw-9798	56	1	22	22	NUM
taxlaw-9798	56	2	see	see	VERB
taxlaw-9798	56	3	oecd	oecd	PROPN
taxlaw-9798	56	4	,	,	PUNCT
taxlaw-9798	56	5	mandatory	mandatory	ADJ
taxlaw-9798	56	6	disclosure	disclosure	NOUN
taxlaw-9798	56	7	rules	rule	NOUN
taxlaw-9798	56	8	,	,	PUNCT
taxlaw-9798	56	9	action	action	NOUN
taxlaw-9798	56	10	12	12	NUM
taxlaw-9798	56	11	-	-	SYM
taxlaw-9798	56	12	2015	2015	NUM
taxlaw-9798	56	13	final	final	ADJ
taxlaw-9798	56	14	report	report	NOUN
taxlaw-9798	56	15	(	(	PUNCT
taxlaw-9798	56	16	2015	2015	NUM
taxlaw-9798	56	17	)	)	PUNCT
taxlaw-9798	57	1	[	[	X
taxlaw-9798	57	2	hereinafter	hereinafter	NOUN
taxlaw-9798	57	3	action	action	NOUN
taxlaw-9798	57	4	12	12	NUM
taxlaw-9798	57	5	]	]	PUNCT
taxlaw-9798	57	6	.	.	PUNCT
taxlaw-9798	58	1	23	23	NUM
taxlaw-9798	58	2	see	see	VERB
taxlaw-9798	58	3	dac	dac	PROPN
taxlaw-9798	58	4	6	6	NUM
taxlaw-9798	58	5	,	,	PUNCT
taxlaw-9798	58	6	supra	supra	ADJ
taxlaw-9798	58	7	note	note	NOUN
taxlaw-9798	58	8	9	9	NUM
taxlaw-9798	58	9	.	.	SYM
taxlaw-9798	58	10	24	24	NUM
taxlaw-9798	58	11	see	see	VERB
taxlaw-9798	58	12	i	i	PROPN
taxlaw-9798	58	13	d.	d.	PROPN
taxlaw-9798	58	14	;	;	PUNCT
taxlaw-9798	58	15	see	see	VERB
taxlaw-9798	58	16	also	also	ADV
taxlaw-9798	58	17	infra	infra	VERB
taxlaw-9798	58	18	part	part	NOUN
taxlaw-9798	58	19	iii.a	iii.a	PROPN
taxlaw-9798	58	20	.	.	PUNCT
taxlaw-9798	58	21	25	25	NUM
taxlaw-9798	58	22	see	see	NOUN
taxlaw-9798	58	23	infra	infra	NOUN
taxlaw-9798	58	24	note	note	VERB
taxlaw-9798	58	25	169	169	NUM
taxlaw-9798	58	26	and	and	CCONJ
taxlaw-9798	58	27	the	the	DET
taxlaw-9798	58	28	accompanying	accompany	VERB
taxlaw-9798	58	29	text	text	NOUN
taxlaw-9798	58	30	.	.	PUNCT
taxlaw-9798	59	1	2022	2022	NUM
taxlaw-9798	59	2	]	]	PUNCT
taxlaw-9798	59	3	mandatory	mandatory	ADJ
taxlaw-9798	59	4	disclosure	disclosure	NOUN
taxlaw-9798	59	5	rules	rule	VERB
taxlaw-9798	59	6	127	127	NUM
taxlaw-9798	59	7	may	may	AUX
taxlaw-9798	59	8	include	include	VERB
taxlaw-9798	59	9	lawyers	lawyer	NOUN
taxlaw-9798	59	10	,	,	PUNCT
taxlaw-9798	59	11	investment	investment	NOUN
taxlaw-9798	59	12	advisors	advisor	NOUN
taxlaw-9798	59	13	,	,	PUNCT
taxlaw-9798	59	14	corporate	corporate	ADJ
taxlaw-9798	59	15	service	service	NOUN
taxlaw-9798	59	16	providers	provider	NOUN
taxlaw-9798	59	17	,	,	PUNCT
taxlaw-9798	59	18	trustees	trustee	NOUN
taxlaw-9798	59	19	,	,	PUNCT
taxlaw-9798	59	20	and	and	CCONJ
taxlaw-9798	59	21	other	other	ADJ
taxlaw-9798	59	22	professionals	professional	NOUN
taxlaw-9798	59	23	.	.	PUNCT
taxlaw-9798	60	1	in	in	ADP
taxlaw-9798	60	2	addition	addition	NOUN
taxlaw-9798	60	3	,	,	PUNCT
taxlaw-9798	60	4	the	the	DET
taxlaw-9798	60	5	oecd	oecd	PROPN
taxlaw-9798	60	6	published	publish	VERB
taxlaw-9798	60	7	in	in	ADP
taxlaw-9798	60	8	2018	2018	NUM
taxlaw-9798	60	9	the	the	DET
taxlaw-9798	60	10	crs	crs	PROPN
taxlaw-9798	60	11	mdrs	mdrs	PROPN
taxlaw-9798	60	12	,	,	PUNCT
taxlaw-9798	60	13	which	which	PRON
taxlaw-9798	60	14	provide	provide	VERB
taxlaw-9798	60	15	a	a	DET
taxlaw-9798	60	16	system	system	NOUN
taxlaw-9798	60	17	of	of	ADP
taxlaw-9798	60	18	mandatory	mandatory	ADJ
taxlaw-9798	60	19	disclosure	disclosure	NOUN
taxlaw-9798	60	20	for	for	ADP
taxlaw-9798	60	21	crs	crs	PROPN
taxlaw-9798	60	22	avoidance	avoidance	NOUN
taxlaw-9798	60	23	arrangements	arrangement	NOUN
taxlaw-9798	60	24	and	and	CCONJ
taxlaw-9798	60	25	opaque	opaque	ADJ
taxlaw-9798	60	26	offshore	offshore	ADJ
taxlaw-9798	60	27	structures	structure	NOUN
taxlaw-9798	60	28	.	.	PUNCT
taxlaw-9798	61	1	crs	crs	PROPN
taxlaw-9798	61	2	mdrs	mdrs	PROPN
taxlaw-9798	61	3	,	,	PUNCT
taxlaw-9798	61	4	like	like	ADP
taxlaw-9798	61	5	dac	dac	PROPN
taxlaw-9798	61	6	6	6	NUM
taxlaw-9798	61	7	,	,	PUNCT
taxlaw-9798	61	8	lay	lie	VERB
taxlaw-9798	61	9	the	the	DET
taxlaw-9798	61	10	groundwork	groundwork	NOUN
taxlaw-9798	61	11	for	for	ADP
taxlaw-9798	61	12	a	a	DET
taxlaw-9798	61	13	system	system	NOUN
taxlaw-9798	61	14	of	of	ADP
taxlaw-9798	61	15	automatic	automatic	ADJ
taxlaw-9798	61	16	information	information	NOUN
taxlaw-9798	61	17	exchange	exchange	NOUN
taxlaw-9798	61	18	between	between	ADP
taxlaw-9798	61	19	jurisdictions.26	jurisdictions.26	PROPN
taxlaw-9798	61	20	a	a	DET
taxlaw-9798	61	21	growing	grow	VERB
taxlaw-9798	61	22	number	number	NOUN
taxlaw-9798	61	23	of	of	ADP
taxlaw-9798	61	24	countries	country	NOUN
taxlaw-9798	61	25	have	have	AUX
taxlaw-9798	61	26	adopted	adopt	VERB
taxlaw-9798	61	27	or	or	CCONJ
taxlaw-9798	61	28	are	be	AUX
taxlaw-9798	61	29	expected	expect	VERB
taxlaw-9798	61	30	to	to	PART
taxlaw-9798	61	31	adopt	adopt	VERB
taxlaw-9798	61	32	the	the	DET
taxlaw-9798	61	33	crs	crs	PROPN
taxlaw-9798	61	34	mdrs.27	mdrs.27	PROPN
taxlaw-9798	61	35	new	new	ADJ
taxlaw-9798	61	36	mdrs	mdr	NOUN
taxlaw-9798	61	37	have	have	AUX
taxlaw-9798	61	38	also	also	ADV
taxlaw-9798	61	39	emerged	emerge	VERB
taxlaw-9798	61	40	in	in	ADP
taxlaw-9798	61	41	other	other	ADJ
taxlaw-9798	61	42	parts	part	NOUN
taxlaw-9798	61	43	of	of	ADP
taxlaw-9798	61	44	the	the	DET
taxlaw-9798	61	45	world.28	world.28	NOUN
taxlaw-9798	61	46	our	our	PRON
taxlaw-9798	61	47	analysis	analysis	NOUN
taxlaw-9798	61	48	of	of	ADP
taxlaw-9798	61	49	the	the	DET
taxlaw-9798	61	50	development	development	NOUN
taxlaw-9798	61	51	of	of	ADP
taxlaw-9798	61	52	mdrs	mdrs	PROPN
taxlaw-9798	61	53	reveals	reveal	VERB
taxlaw-9798	61	54	three	three	NUM
taxlaw-9798	61	55	trends.29	trends.29	NOUN
taxlaw-9798	61	56	first	first	ADV
taxlaw-9798	61	57	,	,	PUNCT
taxlaw-9798	61	58	mdrs	mdr	NOUN
taxlaw-9798	61	59	have	have	AUX
taxlaw-9798	61	60	gradually	gradually	ADV
taxlaw-9798	61	61	expanded	expand	VERB
taxlaw-9798	61	62	from	from	ADP
taxlaw-9798	61	63	targeted	target	VERB
taxlaw-9798	61	64	measures	measure	NOUN
taxlaw-9798	61	65	against	against	ADP
taxlaw-9798	61	66	certain	certain	ADJ
taxlaw-9798	61	67	specific	specific	ADJ
taxlaw-9798	61	68	transactions	transaction	NOUN
taxlaw-9798	61	69	to	to	ADP
taxlaw-9798	61	70	comprehensive	comprehensive	ADJ
taxlaw-9798	61	71	reporting	reporting	NOUN
taxlaw-9798	61	72	regimes	regime	NOUN
taxlaw-9798	61	73	for	for	ADP
taxlaw-9798	61	74	different	different	ADJ
taxlaw-9798	61	75	types	type	NOUN
taxlaw-9798	61	76	of	of	ADP
taxlaw-9798	61	77	aggressive	aggressive	ADJ
taxlaw-9798	61	78	tax	tax	NOUN
taxlaw-9798	61	79	planning.30	planning.30	NOUN
taxlaw-9798	61	80	overall	overall	ADV
taxlaw-9798	61	81	,	,	PUNCT
taxlaw-9798	61	82	this	this	PRON
taxlaw-9798	61	83	represents	represent	VERB
taxlaw-9798	61	84	a	a	DET
taxlaw-9798	61	85	transition	transition	NOUN
taxlaw-9798	61	86	from	from	ADP
taxlaw-9798	61	87	a	a	DET
taxlaw-9798	61	88	narrow	narrow	ADJ
taxlaw-9798	61	89	rule	rule	NOUN
taxlaw-9798	61	90	-	-	PUNCT
taxlaw-9798	61	91	based	base	VERB
taxlaw-9798	61	92	approach	approach	NOUN
taxlaw-9798	61	93	targeting	target	VERB
taxlaw-9798	61	94	specific	specific	ADJ
taxlaw-9798	61	95	tax	tax	NOUN
taxlaw-9798	61	96	shelters	shelter	NOUN
taxlaw-9798	61	97	to	to	ADP
taxlaw-9798	61	98	a	a	DET
taxlaw-9798	61	99	broader	broad	ADJ
taxlaw-9798	61	100	standard	standard	NOUN
taxlaw-9798	61	101	-	-	PUNCT
taxlaw-9798	61	102	based	base	VERB
taxlaw-9798	61	103	approach	approach	NOUN
taxlaw-9798	61	104	to	to	PART
taxlaw-9798	61	105	counter	counter	VERB
taxlaw-9798	61	106	various	various	ADJ
taxlaw-9798	61	107	forms	form	NOUN
taxlaw-9798	61	108	of	of	ADP
taxlaw-9798	61	109	tax	tax	NOUN
taxlaw-9798	61	110	avoidance	avoidance	NOUN
taxlaw-9798	61	111	and	and	CCONJ
taxlaw-9798	61	112	evasion.31	evasion.31	VERB
taxlaw-9798	61	113	this	this	DET
taxlaw-9798	61	114	standard	standard	NOUN
taxlaw-9798	61	115	-	-	PUNCT
taxlaw-9798	61	116	based	base	VERB
taxlaw-9798	61	117	approach	approach	NOUN
taxlaw-9798	61	118	is	be	AUX
taxlaw-9798	61	119	reflected	reflect	VERB
taxlaw-9798	61	120	in	in	ADP
taxlaw-9798	61	121	the	the	DET
taxlaw-9798	61	122	extensive	extensive	ADJ
taxlaw-9798	61	123	use	use	NOUN
taxlaw-9798	61	124	of	of	ADP
taxlaw-9798	61	125	generic	generic	ADJ
taxlaw-9798	61	126	hallmarks	hallmark	NOUN
taxlaw-9798	61	127	and	and	CCONJ
taxlaw-9798	61	128	the	the	DET
taxlaw-9798	61	129	incorporation	incorporation	NOUN
taxlaw-9798	61	130	of	of	ADP
taxlaw-9798	61	131	the	the	DET
taxlaw-9798	61	132	main	main	ADJ
taxlaw-9798	61	133	benefit	benefit	NOUN
taxlaw-9798	61	134	test	test	NOUN
taxlaw-9798	61	135	in	in	ADP
taxlaw-9798	61	136	newer	new	ADJ
taxlaw-9798	61	137	mdrs.32	mdrs.32	NOUN
taxlaw-9798	61	138	this	this	DET
taxlaw-9798	61	139	trend	trend	NOUN
taxlaw-9798	61	140	is	be	AUX
taxlaw-9798	61	141	part	part	NOUN
taxlaw-9798	61	142	of	of	ADP
taxlaw-9798	61	143	an	an	DET
taxlaw-9798	61	144	increasing	increase	VERB
taxlaw-9798	61	145	international	international	ADJ
taxlaw-9798	61	146	effort	effort	NOUN
taxlaw-9798	61	147	to	to	PART
taxlaw-9798	61	148	curb	curb	VERB
taxlaw-9798	61	149	tax	tax	NOUN
taxlaw-9798	61	150	avoidance	avoidance	NOUN
taxlaw-9798	61	151	and	and	CCONJ
taxlaw-9798	62	1	evasion.33	evasion.33	NOUN
taxlaw-9798	62	2	second	second	NOUN
taxlaw-9798	62	3	,	,	PUNCT
taxlaw-9798	62	4	mdrs	mdr	NOUN
taxlaw-9798	62	5	have	have	AUX
taxlaw-9798	62	6	expanded	expand	VERB
taxlaw-9798	62	7	the	the	DET
taxlaw-9798	62	8	categories	category	NOUN
taxlaw-9798	62	9	of	of	ADP
taxlaw-9798	62	10	persons	person	NOUN
taxlaw-9798	62	11	obligated	obligate	VERB
taxlaw-9798	62	12	to	to	PART
taxlaw-9798	62	13	report	report	VERB
taxlaw-9798	62	14	.	.	PUNCT
taxlaw-9798	63	1	the	the	DET
taxlaw-9798	63	2	original	original	ADJ
taxlaw-9798	63	3	tax	tax	NOUN
taxlaw-9798	63	4	shelter	shelter	NOUN
taxlaw-9798	63	5	registration	registration	NOUN
taxlaw-9798	63	6	rules	rule	NOUN
taxlaw-9798	63	7	specifically	specifically	ADV
taxlaw-9798	63	8	targeted	target	VERB
taxlaw-9798	63	9	the	the	DET
taxlaw-9798	63	10	promoters	promoter	NOUN
taxlaw-9798	63	11	and	and	CCONJ
taxlaw-9798	63	12	organizers	organizer	NOUN
taxlaw-9798	63	13	of	of	ADP
taxlaw-9798	63	14	mass	mass	NOUN
taxlaw-9798	63	15	-	-	PUNCT
taxlaw-9798	63	16	marketed	market	VERB
taxlaw-9798	63	17	tax	tax	NOUN
taxlaw-9798	63	18	shelters	shelter	NOUN
taxlaw-9798	63	19	.	.	PUNCT
taxlaw-9798	64	1	the	the	DET
taxlaw-9798	64	2	most	most	ADV
taxlaw-9798	64	3	recent	recent	ADJ
taxlaw-9798	64	4	mdrs	mdr	NOUN
taxlaw-9798	64	5	require	require	VERB
taxlaw-9798	64	6	a	a	DET
taxlaw-9798	64	7	broad	broad	ADJ
taxlaw-9798	64	8	set	set	NOUN
taxlaw-9798	64	9	of	of	ADP
taxlaw-9798	64	10	intermediaries	intermediary	NOUN
taxlaw-9798	64	11	to	to	PART
taxlaw-9798	64	12	report	report	VERB
taxlaw-9798	64	13	even	even	ADV
taxlaw-9798	64	14	if	if	SCONJ
taxlaw-9798	64	15	they	they	PRON
taxlaw-9798	64	16	are	be	AUX
taxlaw-9798	64	17	not	not	PART
taxlaw-9798	64	18	involved	involve	VERB
taxlaw-9798	64	19	with	with	ADP
taxlaw-9798	64	20	the	the	DET
taxlaw-9798	64	21	tax	tax	NOUN
taxlaw-9798	64	22	aspects	aspect	NOUN
taxlaw-9798	64	23	of	of	ADP
taxlaw-9798	64	24	a	a	DET
taxlaw-9798	64	25	transaction	transaction	NOUN
taxlaw-9798	64	26	or	or	CCONJ
taxlaw-9798	64	27	an	an	DET
taxlaw-9798	64	28	arrangement	arrangement	NOUN
taxlaw-9798	64	29	.	.	PUNCT
taxlaw-9798	65	1	thus	thus	ADV
taxlaw-9798	65	2	,	,	PUNCT
taxlaw-9798	65	3	mdrs	mdr	NOUN
taxlaw-9798	65	4	have	have	AUX
taxlaw-9798	65	5	evolved	evolve	VERB
taxlaw-9798	65	6	from	from	ADP
taxlaw-9798	65	7	targeting	target	VERB
taxlaw-9798	65	8	a	a	DET
taxlaw-9798	65	9	small	small	ADJ
taxlaw-9798	65	10	group	group	NOUN
taxlaw-9798	65	11	of	of	ADP
taxlaw-9798	65	12	tax	tax	NOUN
taxlaw-9798	65	13	shelter	shelter	NOUN
taxlaw-9798	65	14	promoters	promoter	NOUN
taxlaw-9798	65	15	to	to	PART
taxlaw-9798	65	16	regulating	regulate	VERB
taxlaw-9798	65	17	a	a	DET
taxlaw-9798	65	18	broad	broad	ADJ
taxlaw-9798	65	19	set	set	NOUN
taxlaw-9798	65	20	of	of	ADP
taxlaw-9798	65	21	professional	professional	ADJ
taxlaw-9798	65	22	service	service	NOUN
taxlaw-9798	65	23	industries	industry	NOUN
taxlaw-9798	65	24	.	.	PUNCT
taxlaw-9798	66	1	these	these	DET
taxlaw-9798	66	2	changes	change	NOUN
taxlaw-9798	66	3	also	also	ADV
taxlaw-9798	66	4	align	align	VERB
taxlaw-9798	66	5	with	with	ADP
taxlaw-9798	66	6	general	general	ADJ
taxlaw-9798	66	7	trends	trend	NOUN
taxlaw-9798	66	8	in	in	ADP
taxlaw-9798	66	9	tax	tax	NOUN
taxlaw-9798	66	10	policymaking	policymaking	NOUN
taxlaw-9798	66	11	and	and	CCONJ
taxlaw-9798	66	12	enforcement	enforcement	NOUN
taxlaw-9798	66	13	that	that	PRON
taxlaw-9798	66	14	target	target	VERB
taxlaw-9798	66	15	the	the	DET
taxlaw-9798	66	16	enablers	enabler	NOUN
taxlaw-9798	66	17	of	of	ADP
taxlaw-9798	66	18	tax	tax	NOUN
taxlaw-9798	66	19	avoidance	avoidance	NOUN
taxlaw-9798	66	20	and	and	CCONJ
taxlaw-9798	66	21	evasion.34	evasion.34	NOUN
taxlaw-9798	66	22	third	third	ADJ
taxlaw-9798	66	23	,	,	PUNCT
taxlaw-9798	66	24	mdrs	mdr	NOUN
taxlaw-9798	66	25	have	have	AUX
taxlaw-9798	66	26	changed	change	VERB
taxlaw-9798	66	27	from	from	ADP
taxlaw-9798	66	28	domestic	domestic	ADJ
taxlaw-9798	66	29	measures	measure	NOUN
taxlaw-9798	66	30	with	with	ADP
taxlaw-9798	66	31	a	a	DET
taxlaw-9798	66	32	domestic	domestic	ADJ
taxlaw-9798	66	33	focus	focus	NOUN
taxlaw-9798	66	34	to	to	ADP
taxlaw-9798	66	35	multilateral	multilateral	ADJ
taxlaw-9798	66	36	standards	standard	NOUN
taxlaw-9798	66	37	addressing	address	VERB
taxlaw-9798	66	38	cross	cross	ADJ
taxlaw-9798	66	39	-	-	ADJ
taxlaw-9798	66	40	border	border	ADJ
taxlaw-9798	66	41	tax	tax	NOUN
taxlaw-9798	66	42	avoidance	avoidance	NOUN
taxlaw-9798	66	43	and	and	CCONJ
taxlaw-9798	66	44	evasion.35	evasion.35	VERB
taxlaw-9798	66	45	the	the	DET
taxlaw-9798	66	46	internationalization	internationalization	NOUN
taxlaw-9798	66	47	of	of	ADP
taxlaw-9798	66	48	mdrs	mdrs	PROPN
taxlaw-9798	66	49	has	have	AUX
taxlaw-9798	66	50	affected	affect	VERB
taxlaw-9798	66	51	what	what	PRON
taxlaw-9798	66	52	needs	need	VERB
taxlaw-9798	66	53	to	to	PART
taxlaw-9798	66	54	be	be	AUX
taxlaw-9798	66	55	reported	report	VERB
taxlaw-9798	66	56	,	,	PUNCT
taxlaw-9798	66	57	who	who	PRON
taxlaw-9798	66	58	needs	need	VERB
taxlaw-9798	66	59	to	to	PART
taxlaw-9798	66	60	report	report	VERB
taxlaw-9798	66	61	,	,	PUNCT
taxlaw-9798	66	62	and	and	CCONJ
taxlaw-9798	66	63	how	how	SCONJ
taxlaw-9798	66	64	information	information	NOUN
taxlaw-9798	66	65	is	be	AUX
taxlaw-9798	66	66	exchanged	exchange	VERB
taxlaw-9798	66	67	between	between	ADP
taxlaw-9798	66	68	jurisdictions	jurisdiction	NOUN
taxlaw-9798	66	69	.	.	PUNCT
taxlaw-9798	67	1	dac	dac	PROPN
taxlaw-9798	67	2	6	6	NUM
taxlaw-9798	67	3	and	and	CCONJ
taxlaw-9798	67	4	crs	crs	PROPN
taxlaw-9798	67	5	mdrs	mdrs	PROPN
taxlaw-9798	67	6	are	be	AUX
taxlaw-9798	67	7	transnational	transnational	ADJ
taxlaw-9798	67	8	by	by	ADP
taxlaw-9798	67	9	design	design	NOUN
taxlaw-9798	67	10	.	.	PUNCT
taxlaw-9798	68	1	they	they	PRON
taxlaw-9798	68	2	incorporate	incorporate	VERB
taxlaw-9798	68	3	hallmarks	hallmark	NOUN
taxlaw-9798	68	4	that	that	PRON
taxlaw-9798	68	5	target	target	VERB
taxlaw-9798	68	6	crossborder	crossborder	NOUN
taxlaw-9798	68	7	transactions	transaction	NOUN
taxlaw-9798	68	8	and	and	CCONJ
taxlaw-9798	68	9	arrangements	arrangement	NOUN
taxlaw-9798	68	10	,	,	PUNCT
taxlaw-9798	68	11	require	require	VERB
taxlaw-9798	68	12	both	both	DET
taxlaw-9798	68	13	domestic	domestic	ADJ
taxlaw-9798	68	14	intermediaries	intermediary	NOUN
taxlaw-9798	68	15	and	and	CCONJ
taxlaw-9798	68	16	26	26	NUM
taxlaw-9798	68	17	see	see	VERB
taxlaw-9798	68	18	oecd	oecd	PROPN
taxlaw-9798	68	19	,	,	PUNCT
taxlaw-9798	68	20	international	international	ADJ
taxlaw-9798	68	21	exchange	exchange	NOUN
taxlaw-9798	68	22	framework	framework	NOUN
taxlaw-9798	68	23	for	for	ADP
taxlaw-9798	68	24	mandatory	mandatory	ADJ
taxlaw-9798	68	25	disclosure	disclosure	NOUN
taxlaw-9798	68	26	rules	rule	NOUN
taxlaw-9798	68	27	on	on	ADP
taxlaw-9798	68	28	crs	crs	PROPN
taxlaw-9798	68	29	avoidance	avoidance	NOUN
taxlaw-9798	68	30	arrangements	arrangement	NOUN
taxlaw-9798	68	31	and	and	CCONJ
taxlaw-9798	68	32	opaque	opaque	ADJ
taxlaw-9798	68	33	offshore	offshore	ADJ
taxlaw-9798	68	34	structures	structure	NOUN
taxlaw-9798	68	35	(	(	PUNCT
taxlaw-9798	68	36	2019	2019	NUM
taxlaw-9798	68	37	)	)	PUNCT
taxlaw-9798	68	38	.	.	PUNCT
taxlaw-9798	69	1	27	27	NUM
taxlaw-9798	69	2	see	see	VERB
taxlaw-9798	69	3	the	the	DET
taxlaw-9798	69	4	discussion	discussion	NOUN
taxlaw-9798	69	5	in	in	ADP
taxlaw-9798	69	6	infra	infra	NOUN
taxlaw-9798	69	7	parts	part	NOUN
taxlaw-9798	69	8	iii.b	iii.b	PROPN
taxlaw-9798	69	9	,	,	PUNCT
taxlaw-9798	69	10	v.	v.	ADP
taxlaw-9798	69	11	28	28	NUM
taxlaw-9798	69	12	see	see	VERB
taxlaw-9798	69	13	infra	infra	NOUN
taxlaw-9798	69	14	part	part	NOUN
taxlaw-9798	69	15	iii.c	iii.c	NOUN
taxlaw-9798	69	16	.	.	PUNCT
taxlaw-9798	69	17	29	29	NUM
taxlaw-9798	69	18	see	see	VERB
taxlaw-9798	69	19	infra	infra	NOUN
taxlaw-9798	69	20	part	part	NOUN
taxlaw-9798	69	21	iv	iv	NUM
taxlaw-9798	69	22	.	.	PROPN
taxlaw-9798	69	23	30	30	NUM
taxlaw-9798	69	24	see	see	VERB
taxlaw-9798	69	25	infra	infra	NOUN
taxlaw-9798	69	26	part	part	NOUN
taxlaw-9798	69	27	iv.a	iv.a	VERB
taxlaw-9798	69	28	.	.	PUNCT
taxlaw-9798	70	1	31	31	NUM
taxlaw-9798	70	2	see	see	VERB
taxlaw-9798	70	3	infra	infra	NOUN
taxlaw-9798	70	4	note	note	VERB
taxlaw-9798	70	5	239	239	NUM
taxlaw-9798	70	6	and	and	CCONJ
taxlaw-9798	70	7	the	the	DET
taxlaw-9798	70	8	accompanying	accompany	VERB
taxlaw-9798	70	9	text	text	NOUN
taxlaw-9798	70	10	.	.	PUNCT
taxlaw-9798	71	1	32	32	NUM
taxlaw-9798	71	2	see	see	VERB
taxlaw-9798	71	3	infra	infra	NOUN
taxlaw-9798	71	4	notes	note	NOUN
taxlaw-9798	71	5	166	166	NUM
taxlaw-9798	71	6	,	,	PUNCT
taxlaw-9798	71	7	177	177	NUM
taxlaw-9798	71	8	-	-	SYM
taxlaw-9798	71	9	179	179	NUM
taxlaw-9798	71	10	,	,	PUNCT
taxlaw-9798	71	11	241	241	NUM
taxlaw-9798	71	12	and	and	CCONJ
taxlaw-9798	71	13	the	the	DET
taxlaw-9798	71	14	accompanying	accompany	VERB
taxlaw-9798	71	15	text	text	NOUN
taxlaw-9798	71	16	.	.	PUNCT
taxlaw-9798	72	1	33	33	NUM
taxlaw-9798	72	2	relevant	relevant	ADJ
taxlaw-9798	72	3	international	international	ADJ
taxlaw-9798	72	4	developments	development	NOUN
taxlaw-9798	72	5	include	include	VERB
taxlaw-9798	72	6	beps	bep	NOUN
taxlaw-9798	72	7	,	,	PUNCT
taxlaw-9798	72	8	beps	bep	VERB
taxlaw-9798	72	9	2.0	2.0	NUM
taxlaw-9798	72	10	,	,	PUNCT
taxlaw-9798	72	11	the	the	DET
taxlaw-9798	72	12	foreign	foreign	ADJ
taxlaw-9798	72	13	account	account	NOUN
taxlaw-9798	72	14	tax	tax	NOUN
taxlaw-9798	72	15	compliance	compliance	NOUN
taxlaw-9798	72	16	act	act	NOUN
taxlaw-9798	72	17	(	(	PUNCT
taxlaw-9798	72	18	fatca	fatca	NOUN
taxlaw-9798	72	19	)	)	PUNCT
taxlaw-9798	72	20	,	,	PUNCT
taxlaw-9798	72	21	and	and	CCONJ
taxlaw-9798	72	22	the	the	DET
taxlaw-9798	72	23	common	common	ADJ
taxlaw-9798	72	24	reporting	reporting	NOUN
taxlaw-9798	72	25	standard	standard	NOUN
taxlaw-9798	72	26	(	(	PUNCT
taxlaw-9798	72	27	crs	crs	PROPN
taxlaw-9798	72	28	)	)	PUNCT
taxlaw-9798	72	29	.	.	PUNCT
taxlaw-9798	73	1	in	in	ADP
taxlaw-9798	73	2	general	general	ADJ
taxlaw-9798	73	3	,	,	PUNCT
taxlaw-9798	73	4	beps	bep	NOUN
taxlaw-9798	73	5	and	and	CCONJ
taxlaw-9798	73	6	beps	bep	VERB
taxlaw-9798	73	7	2.0	2.0	NUM
taxlaw-9798	73	8	are	be	AUX
taxlaw-9798	73	9	coordinated	coordinate	VERB
taxlaw-9798	73	10	international	international	ADJ
taxlaw-9798	73	11	programs	program	NOUN
taxlaw-9798	73	12	led	lead	VERB
taxlaw-9798	73	13	by	by	ADP
taxlaw-9798	73	14	the	the	DET
taxlaw-9798	73	15	oecd	oecd	PROPN
taxlaw-9798	73	16	which	which	PRON
taxlaw-9798	73	17	aim	aim	VERB
taxlaw-9798	73	18	to	to	PART
taxlaw-9798	73	19	end	end	VERB
taxlaw-9798	73	20	tax	tax	NOUN
taxlaw-9798	73	21	avoidance	avoidance	NOUN
taxlaw-9798	73	22	,	,	PUNCT
taxlaw-9798	73	23	in	in	ADP
taxlaw-9798	73	24	particular	particular	ADJ
taxlaw-9798	73	25	by	by	ADP
taxlaw-9798	73	26	multinational	multinational	ADJ
taxlaw-9798	73	27	enterprises	enterprise	NOUN
taxlaw-9798	73	28	.	.	PUNCT
taxlaw-9798	74	1	fatca	fatca	PROPN
taxlaw-9798	74	2	is	be	AUX
taxlaw-9798	74	3	a	a	DET
taxlaw-9798	74	4	u.s	u.s	PROPN
taxlaw-9798	74	5	.	.	PROPN
taxlaw-9798	74	6	law	law	NOUN
taxlaw-9798	74	7	that	that	PRON
taxlaw-9798	74	8	requires	require	VERB
taxlaw-9798	74	9	the	the	DET
taxlaw-9798	74	10	reporting	reporting	NOUN
taxlaw-9798	74	11	of	of	ADP
taxlaw-9798	74	12	the	the	DET
taxlaw-9798	74	13	overseas	overseas	ADJ
taxlaw-9798	74	14	financial	financial	ADJ
taxlaw-9798	74	15	assets	asset	NOUN
taxlaw-9798	74	16	of	of	ADP
taxlaw-9798	74	17	u.s	u.s	PROPN
taxlaw-9798	74	18	.	.	PROPN
taxlaw-9798	74	19	citizens	citizen	NOUN
taxlaw-9798	74	20	and	and	CCONJ
taxlaw-9798	74	21	tax	tax	NOUN
taxlaw-9798	74	22	residents	resident	NOUN
taxlaw-9798	74	23	to	to	ADP
taxlaw-9798	74	24	the	the	DET
taxlaw-9798	74	25	u.s	u.s	PROPN
taxlaw-9798	74	26	.	.	PROPN
taxlaw-9798	74	27	government	government	NOUN
taxlaw-9798	74	28	.	.	PUNCT
taxlaw-9798	75	1	crs	crs	PROPN
taxlaw-9798	75	2	is	be	AUX
taxlaw-9798	75	3	an	an	DET
taxlaw-9798	75	4	international	international	ADJ
taxlaw-9798	75	5	version	version	NOUN
taxlaw-9798	75	6	of	of	ADP
taxlaw-9798	75	7	fatca	fatca	NOUN
taxlaw-9798	75	8	,	,	PUNCT
taxlaw-9798	75	9	implemented	implement	VERB
taxlaw-9798	75	10	by	by	ADP
taxlaw-9798	75	11	more	more	ADJ
taxlaw-9798	75	12	than	than	ADP
taxlaw-9798	75	13	112	112	NUM
taxlaw-9798	75	14	jurisdictions	jurisdiction	NOUN
taxlaw-9798	75	15	,	,	PUNCT
taxlaw-9798	75	16	which	which	PRON
taxlaw-9798	75	17	facilitates	facilitate	VERB
taxlaw-9798	75	18	the	the	DET
taxlaw-9798	75	19	automatic	automatic	ADJ
taxlaw-9798	75	20	exchange	exchange	NOUN
taxlaw-9798	75	21	of	of	ADP
taxlaw-9798	75	22	financial	financial	ADJ
taxlaw-9798	75	23	account	account	NOUN
taxlaw-9798	75	24	information	information	NOUN
taxlaw-9798	75	25	of	of	ADP
taxlaw-9798	75	26	foreign	foreign	ADJ
taxlaw-9798	75	27	tax	tax	NOUN
taxlaw-9798	75	28	residents	resident	NOUN
taxlaw-9798	75	29	to	to	ADP
taxlaw-9798	75	30	their	their	PRON
taxlaw-9798	75	31	jurisdictions	jurisdiction	NOUN
taxlaw-9798	75	32	of	of	ADP
taxlaw-9798	75	33	tax	tax	NOUN
taxlaw-9798	75	34	residence	residence	NOUN
taxlaw-9798	75	35	.	.	PUNCT
taxlaw-9798	76	1	see	see	VERB
taxlaw-9798	76	2	infra	infra	NOUN
taxlaw-9798	76	3	notes	note	VERB
taxlaw-9798	76	4	191	191	NUM
taxlaw-9798	76	5	-	-	SYM
taxlaw-9798	76	6	193	193	NUM
taxlaw-9798	76	7	,	,	PUNCT
taxlaw-9798	76	8	293	293	NUM
taxlaw-9798	76	9	and	and	CCONJ
taxlaw-9798	76	10	the	the	DET
taxlaw-9798	76	11	accompanying	accompany	VERB
taxlaw-9798	76	12	text	text	NOUN
taxlaw-9798	76	13	.	.	PUNCT
taxlaw-9798	77	1	see	see	VERB
taxlaw-9798	77	2	also	also	ADV
taxlaw-9798	77	3	the	the	DET
taxlaw-9798	77	4	discussion	discussion	NOUN
taxlaw-9798	77	5	infra	infra	NOUN
taxlaw-9798	77	6	part	part	NOUN
taxlaw-9798	77	7	iv.c	iv.c	VERB
taxlaw-9798	77	8	.	.	PUNCT
taxlaw-9798	78	1	34	34	NUM
taxlaw-9798	78	2	see	see	VERB
taxlaw-9798	78	3	infra	infra	NOUN
taxlaw-9798	78	4	part	part	NOUN
taxlaw-9798	78	5	iv.b	iv.b	NOUN
taxlaw-9798	78	6	.	.	PROPN
taxlaw-9798	78	7	35	35	NUM
taxlaw-9798	78	8	see	see	VERB
taxlaw-9798	78	9	infra	infra	NOUN
taxlaw-9798	78	10	part	part	NOUN
taxlaw-9798	78	11	iv.c	iv.c	VERB
taxlaw-9798	78	12	.	.	PROPN
taxlaw-9798	78	13	128	128	NUM
taxlaw-9798	78	14	columbia	columbia	PROPN
taxlaw-9798	78	15	journal	journal	PROPN
taxlaw-9798	78	16	of	of	ADP
taxlaw-9798	78	17	tax	tax	NOUN
taxlaw-9798	78	18	law	law	NOUN
taxlaw-9798	79	1	[	[	X
taxlaw-9798	79	2	vol	vol	NOUN
taxlaw-9798	79	3	:	:	PUNCT
taxlaw-9798	79	4	13:2	13:2	NUM
taxlaw-9798	79	5	intermediaries	intermediary	NOUN
taxlaw-9798	79	6	in	in	ADP
taxlaw-9798	79	7	other	other	ADJ
taxlaw-9798	79	8	jurisdictions	jurisdiction	NOUN
taxlaw-9798	79	9	to	to	PART
taxlaw-9798	79	10	report	report	VERB
taxlaw-9798	79	11	,	,	PUNCT
taxlaw-9798	79	12	and	and	CCONJ
taxlaw-9798	79	13	contain	contain	VERB
taxlaw-9798	79	14	systems	system	NOUN
taxlaw-9798	79	15	for	for	ADP
taxlaw-9798	79	16	information	information	NOUN
taxlaw-9798	79	17	exchange	exchange	NOUN
taxlaw-9798	79	18	between	between	ADP
taxlaw-9798	79	19	countries	country	NOUN
taxlaw-9798	79	20	.	.	PUNCT
taxlaw-9798	80	1	this	this	PRON
taxlaw-9798	80	2	is	be	AUX
taxlaw-9798	80	3	in	in	ADP
taxlaw-9798	80	4	line	line	NOUN
taxlaw-9798	80	5	with	with	ADP
taxlaw-9798	80	6	other	other	ADJ
taxlaw-9798	80	7	recent	recent	ADJ
taxlaw-9798	80	8	developments	development	NOUN
taxlaw-9798	80	9	in	in	ADP
taxlaw-9798	80	10	international	international	ADJ
taxlaw-9798	80	11	taxation	taxation	NOUN
taxlaw-9798	80	12	,	,	PUNCT
taxlaw-9798	80	13	such	such	ADJ
taxlaw-9798	80	14	as	as	ADP
taxlaw-9798	80	15	crs	crs	PROPN
taxlaw-9798	80	16	,	,	PUNCT
taxlaw-9798	80	17	beps	bep	NOUN
taxlaw-9798	80	18	,	,	PUNCT
taxlaw-9798	80	19	and	and	CCONJ
taxlaw-9798	80	20	beps	bep	VERB
taxlaw-9798	80	21	2.0	2.0	NUM
taxlaw-9798	80	22	,	,	PUNCT
taxlaw-9798	80	23	which	which	PRON
taxlaw-9798	80	24	adopt	adopt	VERB
taxlaw-9798	80	25	an	an	DET
taxlaw-9798	80	26	international	international	ADJ
taxlaw-9798	80	27	and	and	CCONJ
taxlaw-9798	80	28	multilateral	multilateral	ADJ
taxlaw-9798	80	29	approach	approach	NOUN
taxlaw-9798	80	30	in	in	ADP
taxlaw-9798	80	31	the	the	DET
taxlaw-9798	80	32	fight	fight	NOUN
taxlaw-9798	80	33	against	against	ADP
taxlaw-9798	80	34	cross	cross	ADJ
taxlaw-9798	80	35	-	-	ADJ
taxlaw-9798	80	36	border	border	ADJ
taxlaw-9798	80	37	tax	tax	NOUN
taxlaw-9798	80	38	avoidance	avoidance	NOUN
taxlaw-9798	80	39	and	and	CCONJ
taxlaw-9798	80	40	evasion.36	evasion.36	VERB
taxlaw-9798	80	41	these	these	DET
taxlaw-9798	80	42	expanded	expand	VERB
taxlaw-9798	80	43	models	model	NOUN
taxlaw-9798	80	44	for	for	ADP
taxlaw-9798	80	45	mdrs	mdr	NOUN
taxlaw-9798	80	46	may	may	AUX
taxlaw-9798	80	47	spread	spread	VERB
taxlaw-9798	80	48	to	to	ADP
taxlaw-9798	80	49	more	more	ADJ
taxlaw-9798	80	50	countries	country	NOUN
taxlaw-9798	80	51	and	and	CCONJ
taxlaw-9798	80	52	become	become	VERB
taxlaw-9798	80	53	new	new	ADJ
taxlaw-9798	80	54	international	international	ADJ
taxlaw-9798	80	55	tax	tax	NOUN
taxlaw-9798	80	56	norms.37	norms.37	NOUN
taxlaw-9798	80	57	there	there	PRON
taxlaw-9798	80	58	could	could	AUX
taxlaw-9798	80	59	be	be	AUX
taxlaw-9798	80	60	pressure	pressure	NOUN
taxlaw-9798	80	61	,	,	PUNCT
taxlaw-9798	80	62	in	in	ADP
taxlaw-9798	80	63	the	the	DET
taxlaw-9798	80	64	form	form	NOUN
taxlaw-9798	80	65	of	of	ADP
taxlaw-9798	80	66	eu	eu	PROPN
taxlaw-9798	80	67	blacklisting	blacklist	VERB
taxlaw-9798	80	68	or	or	CCONJ
taxlaw-9798	80	69	oecd	oecd	PROPN
taxlaw-9798	80	70	peer	peer	NOUN
taxlaw-9798	80	71	reviews	review	NOUN
taxlaw-9798	80	72	,	,	PUNCT
taxlaw-9798	80	73	on	on	ADP
taxlaw-9798	80	74	jurisdictions	jurisdiction	NOUN
taxlaw-9798	80	75	across	across	ADP
taxlaw-9798	80	76	the	the	DET
taxlaw-9798	80	77	globe	globe	NOUN
taxlaw-9798	80	78	to	to	PART
taxlaw-9798	80	79	implement	implement	VERB
taxlaw-9798	80	80	some	some	DET
taxlaw-9798	80	81	form	form	NOUN
taxlaw-9798	80	82	of	of	ADP
taxlaw-9798	80	83	mdrs	mdr	NOUN
taxlaw-9798	80	84	such	such	ADJ
taxlaw-9798	80	85	as	as	ADP
taxlaw-9798	80	86	the	the	DET
taxlaw-9798	80	87	crs	crs	PROPN
taxlaw-9798	80	88	mdrs	mdrs	PROPN
taxlaw-9798	80	89	.	.	PUNCT
taxlaw-9798	81	1	interestingly	interestingly	ADV
taxlaw-9798	81	2	,	,	PUNCT
taxlaw-9798	81	3	although	although	SCONJ
taxlaw-9798	81	4	the	the	DET
taxlaw-9798	81	5	united	united	PROPN
taxlaw-9798	81	6	states	states	PROPN
taxlaw-9798	81	7	played	play	VERB
taxlaw-9798	81	8	a	a	DET
taxlaw-9798	81	9	key	key	ADJ
taxlaw-9798	81	10	role	role	NOUN
taxlaw-9798	81	11	in	in	ADP
taxlaw-9798	81	12	introducing	introduce	VERB
taxlaw-9798	81	13	and	and	CCONJ
taxlaw-9798	81	14	expanding	expand	VERB
taxlaw-9798	81	15	mdrs	mdr	NOUN
taxlaw-9798	81	16	in	in	ADP
taxlaw-9798	81	17	the	the	DET
taxlaw-9798	81	18	1980s	1980	NOUN
taxlaw-9798	81	19	and	and	CCONJ
taxlaw-9798	81	20	2000s	2000	NOUN
taxlaw-9798	81	21	,	,	PUNCT
taxlaw-9798	81	22	u.s	u.s	PROPN
taxlaw-9798	81	23	.	.	PROPN
taxlaw-9798	81	24	policymakers	policymaker	NOUN
taxlaw-9798	81	25	have	have	AUX
taxlaw-9798	81	26	not	not	PART
taxlaw-9798	81	27	expressed	express	VERB
taxlaw-9798	81	28	interest	interest	NOUN
taxlaw-9798	81	29	in	in	ADP
taxlaw-9798	81	30	adopting	adopt	VERB
taxlaw-9798	81	31	more	more	ADV
taxlaw-9798	81	32	expansive	expansive	ADJ
taxlaw-9798	81	33	rules	rule	NOUN
taxlaw-9798	81	34	like	like	ADP
taxlaw-9798	81	35	their	their	PRON
taxlaw-9798	81	36	european	european	PROPN
taxlaw-9798	81	37	counterparts	counterpart	NOUN
taxlaw-9798	81	38	have	have	VERB
taxlaw-9798	81	39	.	.	PUNCT
taxlaw-9798	82	1	understanding	understand	VERB
taxlaw-9798	82	2	the	the	DET
taxlaw-9798	82	3	development	development	NOUN
taxlaw-9798	82	4	of	of	ADP
taxlaw-9798	82	5	mdrs	mdrs	PROPN
taxlaw-9798	82	6	can	can	AUX
taxlaw-9798	82	7	contribute	contribute	VERB
taxlaw-9798	82	8	to	to	ADP
taxlaw-9798	82	9	current	current	ADJ
taxlaw-9798	82	10	policy	policy	NOUN
taxlaw-9798	82	11	discussions	discussion	NOUN
taxlaw-9798	82	12	around	around	ADP
taxlaw-9798	82	13	the	the	DET
taxlaw-9798	82	14	world	world	NOUN
taxlaw-9798	82	15	on	on	ADP
taxlaw-9798	82	16	whether	whether	SCONJ
taxlaw-9798	82	17	to	to	PART
taxlaw-9798	82	18	adopt	adopt	VERB
taxlaw-9798	82	19	mdrs	mdr	NOUN
taxlaw-9798	82	20	or	or	CCONJ
taxlaw-9798	82	21	expand	expand	VERB
taxlaw-9798	82	22	existing	exist	VERB
taxlaw-9798	82	23	mdrs	mdr	NOUN
taxlaw-9798	82	24	.	.	PUNCT
taxlaw-9798	83	1	this	this	DET
taxlaw-9798	83	2	article	article	NOUN
taxlaw-9798	83	3	is	be	AUX
taxlaw-9798	83	4	divided	divide	VERB
taxlaw-9798	83	5	into	into	ADP
taxlaw-9798	83	6	five	five	NUM
taxlaw-9798	83	7	parts	part	NOUN
taxlaw-9798	83	8	.	.	PUNCT
taxlaw-9798	84	1	part	part	NOUN
taxlaw-9798	84	2	i	i	PRON
taxlaw-9798	84	3	discusses	discuss	VERB
taxlaw-9798	84	4	the	the	DET
taxlaw-9798	84	5	targeted	target	VERB
taxlaw-9798	84	6	u.s	u.s	PROPN
taxlaw-9798	84	7	.	.	PROPN
taxlaw-9798	84	8	and	and	CCONJ
taxlaw-9798	84	9	canadian	canadian	ADJ
taxlaw-9798	84	10	tax	tax	NOUN
taxlaw-9798	84	11	shelter	shelter	NOUN
taxlaw-9798	84	12	registration	registration	NOUN
taxlaw-9798	84	13	rules	rule	NOUN
taxlaw-9798	84	14	of	of	ADP
taxlaw-9798	84	15	the	the	DET
taxlaw-9798	84	16	1980s	1980s	NUM
taxlaw-9798	84	17	.	.	PUNCT
taxlaw-9798	85	1	part	part	PROPN
taxlaw-9798	85	2	ii	ii	PROPN
taxlaw-9798	85	3	analyzes	analyze	VERB
taxlaw-9798	85	4	the	the	DET
taxlaw-9798	85	5	reportable	reportable	ADJ
taxlaw-9798	85	6	transaction	transaction	NOUN
taxlaw-9798	85	7	regimes	regime	NOUN
taxlaw-9798	85	8	of	of	ADP
taxlaw-9798	85	9	the	the	DET
taxlaw-9798	85	10	2000s	2000	NOUN
taxlaw-9798	85	11	and	and	CCONJ
taxlaw-9798	85	12	early	early	ADJ
taxlaw-9798	85	13	2010s	2010s	NUM
taxlaw-9798	85	14	,	,	PUNCT
taxlaw-9798	85	15	which	which	PRON
taxlaw-9798	85	16	significantly	significantly	ADV
taxlaw-9798	85	17	expanded	expand	VERB
taxlaw-9798	85	18	in	in	ADP
taxlaw-9798	85	19	scope	scope	NOUN
taxlaw-9798	85	20	,	,	PUNCT
taxlaw-9798	85	21	but	but	CCONJ
taxlaw-9798	85	22	largely	largely	ADV
taxlaw-9798	85	23	remained	remain	VERB
taxlaw-9798	85	24	domestically	domestically	ADV
taxlaw-9798	85	25	focused	focused	ADJ
taxlaw-9798	85	26	.	.	PUNCT
taxlaw-9798	86	1	part	part	NOUN
taxlaw-9798	86	2	iii	iii	NUM
taxlaw-9798	86	3	evaluates	evaluate	VERB
taxlaw-9798	86	4	the	the	DET
taxlaw-9798	86	5	major	major	ADJ
taxlaw-9798	86	6	expansion	expansion	NOUN
taxlaw-9798	86	7	and	and	CCONJ
taxlaw-9798	86	8	internationalization	internationalization	NOUN
taxlaw-9798	86	9	of	of	ADP
taxlaw-9798	86	10	the	the	DET
taxlaw-9798	86	11	scope	scope	NOUN
taxlaw-9798	86	12	and	and	CCONJ
taxlaw-9798	86	13	focus	focus	NOUN
taxlaw-9798	86	14	of	of	ADP
taxlaw-9798	86	15	mdrs	mdr	NOUN
taxlaw-9798	86	16	since	since	SCONJ
taxlaw-9798	86	17	2015	2015	NUM
taxlaw-9798	86	18	.	.	PUNCT
taxlaw-9798	87	1	part	part	NOUN
taxlaw-9798	87	2	iv	iv	NUM
taxlaw-9798	87	3	reveals	reveal	VERB
taxlaw-9798	87	4	trends	trend	NOUN
taxlaw-9798	87	5	across	across	ADP
taxlaw-9798	87	6	the	the	DET
taxlaw-9798	87	7	three	three	NUM
taxlaw-9798	87	8	generations	generation	NOUN
taxlaw-9798	87	9	and	and	CCONJ
taxlaw-9798	87	10	contextualizes	contextualize	VERB
taxlaw-9798	87	11	them	they	PRON
taxlaw-9798	87	12	within	within	ADP
taxlaw-9798	87	13	broader	broad	ADJ
taxlaw-9798	87	14	movements	movement	NOUN
taxlaw-9798	87	15	in	in	ADP
taxlaw-9798	87	16	international	international	ADJ
taxlaw-9798	87	17	tax	tax	NOUN
taxlaw-9798	87	18	policy	policy	NOUN
taxlaw-9798	87	19	.	.	PUNCT
taxlaw-9798	88	1	part	part	NOUN
taxlaw-9798	88	2	v	v	NOUN
taxlaw-9798	88	3	provides	provide	VERB
taxlaw-9798	88	4	observations	observation	NOUN
taxlaw-9798	88	5	and	and	CCONJ
taxlaw-9798	88	6	comments	comment	NOUN
taxlaw-9798	88	7	regarding	regard	VERB
taxlaw-9798	88	8	the	the	DET
taxlaw-9798	88	9	possible	possible	ADJ
taxlaw-9798	88	10	directions	direction	NOUN
taxlaw-9798	88	11	of	of	ADP
taxlaw-9798	88	12	mdrs	mdr	NOUN
taxlaw-9798	88	13	in	in	ADP
taxlaw-9798	88	14	the	the	DET
taxlaw-9798	88	15	future	future	NOUN
taxlaw-9798	88	16	.	.	PUNCT
taxlaw-9798	89	1	i.	i.	PROPN
taxlaw-9798	89	2	first	first	ADJ
taxlaw-9798	89	3	generation	generation	NOUN
taxlaw-9798	89	4	:	:	PUNCT
taxlaw-9798	89	5	1980s	1980	NOUN
taxlaw-9798	89	6	the	the	DET
taxlaw-9798	89	7	first	first	ADJ
taxlaw-9798	89	8	rules	rule	NOUN
taxlaw-9798	89	9	that	that	PRON
taxlaw-9798	89	10	imposed	impose	VERB
taxlaw-9798	89	11	obligations	obligation	NOUN
taxlaw-9798	89	12	on	on	ADP
taxlaw-9798	89	13	intermediaries	intermediary	NOUN
taxlaw-9798	89	14	to	to	PART
taxlaw-9798	89	15	report	report	VERB
taxlaw-9798	89	16	tax	tax	NOUN
taxlaw-9798	89	17	schemes	scheme	NOUN
taxlaw-9798	89	18	were	be	AUX
taxlaw-9798	89	19	the	the	DET
taxlaw-9798	89	20	tax	tax	NOUN
taxlaw-9798	89	21	shelter	shelter	NOUN
taxlaw-9798	89	22	registration	registration	NOUN
taxlaw-9798	89	23	rules	rule	NOUN
taxlaw-9798	89	24	of	of	ADP
taxlaw-9798	89	25	the	the	DET
taxlaw-9798	89	26	1980s	1980s	NUM
taxlaw-9798	89	27	.	.	PUNCT
taxlaw-9798	90	1	tax	tax	NOUN
taxlaw-9798	90	2	shelter	shelter	NOUN
taxlaw-9798	90	3	registration	registration	NOUN
taxlaw-9798	90	4	rules	rule	NOUN
taxlaw-9798	90	5	were	be	AUX
taxlaw-9798	90	6	first	first	ADV
taxlaw-9798	90	7	introduced	introduce	VERB
taxlaw-9798	90	8	in	in	ADP
taxlaw-9798	90	9	the	the	DET
taxlaw-9798	90	10	united	united	PROPN
taxlaw-9798	90	11	states	states	PROPN
taxlaw-9798	90	12	in	in	ADP
taxlaw-9798	90	13	1984	1984	NUM
taxlaw-9798	90	14	and	and	CCONJ
taxlaw-9798	90	15	then	then	ADV
taxlaw-9798	90	16	in	in	ADP
taxlaw-9798	90	17	canada	canada	PROPN
taxlaw-9798	90	18	in	in	ADP
taxlaw-9798	90	19	1988.38	1988.38	NUM
taxlaw-9798	90	20	the	the	DET
taxlaw-9798	90	21	scope	scope	NOUN
taxlaw-9798	90	22	and	and	CCONJ
taxlaw-9798	90	23	aim	aim	NOUN
taxlaw-9798	90	24	of	of	ADP
taxlaw-9798	90	25	these	these	DET
taxlaw-9798	90	26	rules	rule	NOUN
taxlaw-9798	90	27	were	be	AUX
taxlaw-9798	90	28	much	much	ADV
taxlaw-9798	90	29	narrower	narrow	ADJ
taxlaw-9798	90	30	than	than	ADP
taxlaw-9798	90	31	those	those	PRON
taxlaw-9798	90	32	of	of	ADP
taxlaw-9798	90	33	the	the	DET
taxlaw-9798	90	34	mdrs	mdr	NOUN
taxlaw-9798	90	35	adopted	adopt	VERB
taxlaw-9798	90	36	in	in	ADP
taxlaw-9798	90	37	later	later	ADJ
taxlaw-9798	90	38	decades	decade	NOUN
taxlaw-9798	90	39	,	,	PUNCT
taxlaw-9798	90	40	as	as	SCONJ
taxlaw-9798	90	41	discussed	discuss	VERB
taxlaw-9798	90	42	in	in	ADP
taxlaw-9798	90	43	the	the	DET
taxlaw-9798	90	44	next	next	ADJ
taxlaw-9798	90	45	parts	part	NOUN
taxlaw-9798	90	46	.	.	PUNCT
taxlaw-9798	91	1	these	these	DET
taxlaw-9798	91	2	rules	rule	NOUN
taxlaw-9798	91	3	targeted	target	VERB
taxlaw-9798	91	4	certain	certain	ADJ
taxlaw-9798	91	5	types	type	NOUN
taxlaw-9798	91	6	of	of	ADP
taxlaw-9798	91	7	individual	individual	ADJ
taxlaw-9798	91	8	tax	tax	NOUN
taxlaw-9798	91	9	shelters	shelter	NOUN
taxlaw-9798	91	10	that	that	PRON
taxlaw-9798	91	11	had	have	AUX
taxlaw-9798	91	12	proliferated	proliferate	VERB
taxlaw-9798	91	13	in	in	ADP
taxlaw-9798	91	14	the	the	DET
taxlaw-9798	91	15	united	united	PROPN
taxlaw-9798	91	16	states	states	PROPN
taxlaw-9798	91	17	and	and	CCONJ
taxlaw-9798	91	18	canada	canada	PROPN
taxlaw-9798	91	19	in	in	ADP
taxlaw-9798	91	20	the	the	DET
taxlaw-9798	91	21	1970s	1970	NOUN
taxlaw-9798	91	22	and	and	CCONJ
taxlaw-9798	91	23	early	early	ADJ
taxlaw-9798	91	24	1980s.39	1980s.39	NUM
taxlaw-9798	91	25	unlike	unlike	ADP
taxlaw-9798	91	26	the	the	DET
taxlaw-9798	91	27	regimes	regime	NOUN
taxlaw-9798	91	28	of	of	ADP
taxlaw-9798	91	29	later	later	ADJ
taxlaw-9798	91	30	decades	decade	NOUN
taxlaw-9798	91	31	,	,	PUNCT
taxlaw-9798	91	32	these	these	DET
taxlaw-9798	91	33	rules	rule	NOUN
taxlaw-9798	91	34	lacked	lack	VERB
taxlaw-9798	91	35	a	a	DET
taxlaw-9798	91	36	list	list	NOUN
taxlaw-9798	91	37	of	of	ADP
taxlaw-9798	91	38	general	general	ADJ
taxlaw-9798	91	39	hallmarks	hallmark	NOUN
taxlaw-9798	91	40	that	that	SCONJ
taxlaw-9798	91	41	flag	flag	NOUN
taxlaw-9798	91	42	transactions	transaction	NOUN
taxlaw-9798	91	43	for	for	ADP
taxlaw-9798	91	44	reporting.40	reporting.40	PROPN
taxlaw-9798	91	45	furthermore	furthermore	ADV
taxlaw-9798	91	46	,	,	PUNCT
taxlaw-9798	91	47	these	these	DET
taxlaw-9798	91	48	rules	rule	NOUN
taxlaw-9798	91	49	did	do	AUX
taxlaw-9798	91	50	not	not	PART
taxlaw-9798	91	51	address	address	VERB
taxlaw-9798	91	52	corporate	corporate	ADJ
taxlaw-9798	91	53	tax	tax	NOUN
taxlaw-9798	91	54	shelters	shelter	NOUN
taxlaw-9798	91	55	which	which	PRON
taxlaw-9798	91	56	would	would	AUX
taxlaw-9798	91	57	eventually	eventually	ADV
taxlaw-9798	91	58	pose	pose	VERB
taxlaw-9798	91	59	significant	significant	ADJ
taxlaw-9798	91	60	tax	tax	NOUN
taxlaw-9798	91	61	avoidance	avoidance	NOUN
taxlaw-9798	91	62	challenges.41	challenges.41	NOUN
taxlaw-9798	91	63	36	36	NUM
taxlaw-9798	91	64	see	see	NOUN
taxlaw-9798	91	65	infra	infra	NOUN
taxlaw-9798	91	66	part	part	NOUN
taxlaw-9798	91	67	iv.c	iv.c	VERB
taxlaw-9798	91	68	.	.	PUNCT
taxlaw-9798	91	69	37	37	NUM
taxlaw-9798	91	70	see	see	VERB
taxlaw-9798	91	71	infra	infra	NOUN
taxlaw-9798	91	72	part	part	NOUN
taxlaw-9798	91	73	v.	v.	ADP
taxlaw-9798	91	74	38	38	NUM
taxlaw-9798	91	75	for	for	ADP
taxlaw-9798	91	76	the	the	DET
taxlaw-9798	91	77	united	united	PROPN
taxlaw-9798	91	78	states	states	PROPN
taxlaw-9798	91	79	,	,	PUNCT
taxlaw-9798	91	80	see	see	VERB
taxlaw-9798	91	81	deficit	deficit	NOUN
taxlaw-9798	91	82	reduction	reduction	NOUN
taxlaw-9798	91	83	act	act	NOUN
taxlaw-9798	91	84	of	of	ADP
taxlaw-9798	91	85	1984	1984	NUM
taxlaw-9798	92	1	§	§	PROPN
taxlaw-9798	92	2	§	§	PROPN
taxlaw-9798	92	3	141	141	NUM
taxlaw-9798	92	4	-	-	SYM
taxlaw-9798	92	5	144	144	NUM
taxlaw-9798	92	6	pub	pub	NOUN
taxlaw-9798	92	7	.	.	PUNCT
taxlaw-9798	93	1	l.	l.	NOUN
taxlaw-9798	93	2	98	98	NUM
taxlaw-9798	93	3	-	-	SYM
taxlaw-9798	93	4	369	369	NUM
taxlaw-9798	93	5	(	(	PUNCT
taxlaw-9798	93	6	1984	1984	NUM
taxlaw-9798	93	7	)	)	PUNCT
taxlaw-9798	94	1	[	[	X
taxlaw-9798	94	2	hereinafter	hereinafter	NOUN
taxlaw-9798	94	3	defra	defra	NOUN
taxlaw-9798	94	4	]	]	PUNCT
taxlaw-9798	94	5	,	,	PUNCT
taxlaw-9798	94	6	which	which	PRON
taxlaw-9798	94	7	first	first	ADV
taxlaw-9798	94	8	introduced	introduce	VERB
taxlaw-9798	94	9	the	the	DET
taxlaw-9798	94	10	provisions	provision	NOUN
taxlaw-9798	94	11	requiring	require	VERB
taxlaw-9798	94	12	“	"	PUNCT
taxlaw-9798	94	13	organizers	organizer	NOUN
taxlaw-9798	94	14	”	"	PUNCT
taxlaw-9798	94	15	of	of	ADP
taxlaw-9798	94	16	tax	tax	NOUN
taxlaw-9798	94	17	shelters	shelter	NOUN
taxlaw-9798	94	18	to	to	PART
taxlaw-9798	94	19	register	register	VERB
taxlaw-9798	94	20	“	"	PUNCT
taxlaw-9798	94	21	tax	tax	NOUN
taxlaw-9798	94	22	shelters	shelter	NOUN
taxlaw-9798	94	23	”	"	PUNCT
taxlaw-9798	94	24	and	and	CCONJ
taxlaw-9798	94	25	to	to	PART
taxlaw-9798	94	26	maintain	maintain	VERB
taxlaw-9798	94	27	investor	investor	NOUN
taxlaw-9798	94	28	lists	list	NOUN
taxlaw-9798	94	29	for	for	ADP
taxlaw-9798	94	30	each	each	DET
taxlaw-9798	94	31	tax	tax	NOUN
taxlaw-9798	94	32	shelter	shelter	NOUN
taxlaw-9798	94	33	,	,	PUNCT
taxlaw-9798	94	34	and	and	CCONJ
taxlaw-9798	94	35	penalties	penalty	NOUN
taxlaw-9798	94	36	for	for	ADP
taxlaw-9798	94	37	noncompliance	noncompliance	NOUN
taxlaw-9798	94	38	,	,	PUNCT
taxlaw-9798	94	39	in	in	ADP
taxlaw-9798	94	40	i.r.c	i.r.c	NOUN
taxlaw-9798	94	41	.	.	PUNCT
taxlaw-9798	95	1	§	§	PROPN
taxlaw-9798	95	2	§	§	PROPN
taxlaw-9798	95	3	6111	6111	NUM
taxlaw-9798	95	4	,	,	PUNCT
taxlaw-9798	95	5	6112	6112	NUM
taxlaw-9798	95	6	,	,	PUNCT
taxlaw-9798	95	7	6707	6707	NUM
taxlaw-9798	95	8	,	,	PUNCT
taxlaw-9798	95	9	6708	6708	NUM
taxlaw-9798	95	10	(	(	PUNCT
taxlaw-9798	95	11	of	of	ADP
taxlaw-9798	95	12	1986	1986	NUM
taxlaw-9798	95	13	)	)	PUNCT
taxlaw-9798	95	14	(	(	PUNCT
taxlaw-9798	95	15	it	it	PRON
taxlaw-9798	95	16	has	have	AUX
taxlaw-9798	95	17	been	be	AUX
taxlaw-9798	95	18	replaced	replace	VERB
taxlaw-9798	95	19	by	by	ADP
taxlaw-9798	95	20	the	the	DET
taxlaw-9798	95	21	u.s	u.s	PROPN
taxlaw-9798	95	22	.	.	PROPN
taxlaw-9798	95	23	reportable	reportable	ADJ
taxlaw-9798	95	24	transaction	transaction	NOUN
taxlaw-9798	95	25	disclosure	disclosure	NOUN
taxlaw-9798	95	26	rules	rule	NOUN
taxlaw-9798	95	27	,	,	PUNCT
taxlaw-9798	95	28	discussed	discuss	VERB
taxlaw-9798	95	29	infra	infra	NOUN
taxlaw-9798	95	30	part	part	NOUN
taxlaw-9798	95	31	ii.a	ii.a	NOUN
taxlaw-9798	95	32	)	)	PUNCT
taxlaw-9798	95	33	.	.	PUNCT
taxlaw-9798	96	1	for	for	ADP
taxlaw-9798	96	2	canada	canada	PROPN
taxlaw-9798	96	3	,	,	PUNCT
taxlaw-9798	96	4	see	see	VERB
taxlaw-9798	96	5	income	income	NOUN
taxlaw-9798	96	6	tax	tax	PROPN
taxlaw-9798	96	7	act	act	PROPN
taxlaw-9798	96	8	,	,	PUNCT
taxlaw-9798	96	9	r.s.c	r.s.c	ADJ
taxlaw-9798	96	10	.	.	PUNCT
taxlaw-9798	97	1	1985	1985	NUM
taxlaw-9798	97	2	(	(	PUNCT
taxlaw-9798	97	3	can	can	AUX
taxlaw-9798	97	4	.	.	PUNCT
taxlaw-9798	97	5	)	)	PUNCT
taxlaw-9798	98	1	[	[	X
taxlaw-9798	98	2	hereinafter	hereinafter	NOUN
taxlaw-9798	98	3	canadian	canadian	PROPN
taxlaw-9798	98	4	ita	ita	PROPN
taxlaw-9798	98	5	]	]	X
taxlaw-9798	98	6	,	,	PUNCT
taxlaw-9798	98	7	c.1	c.1	NOUN
taxlaw-9798	98	8	,	,	PUNCT
taxlaw-9798	98	9	s	s	VERB
taxlaw-9798	98	10	237.1	237.1	NUM
taxlaw-9798	98	11	(	(	PUNCT
taxlaw-9798	98	12	of	of	ADP
taxlaw-9798	98	13	1988	1988	NUM
taxlaw-9798	98	14	)	)	PUNCT
taxlaw-9798	98	15	(	(	PUNCT
taxlaw-9798	98	16	it	it	PRON
taxlaw-9798	98	17	has	have	AUX
taxlaw-9798	98	18	since	since	ADV
taxlaw-9798	98	19	been	be	AUX
taxlaw-9798	98	20	amended	amend	VERB
taxlaw-9798	98	21	by	by	ADP
taxlaw-9798	98	22	canada	canada	PROPN
taxlaw-9798	98	23	’s	’s	PART
taxlaw-9798	98	24	subsequent	subsequent	ADJ
taxlaw-9798	98	25	mdrs	mdr	NOUN
taxlaw-9798	98	26	as	as	SCONJ
taxlaw-9798	98	27	discussed	discuss	VERB
taxlaw-9798	98	28	in	in	ADP
taxlaw-9798	98	29	part	part	NOUN
taxlaw-9798	98	30	ii.b	ii.b	PROPN
taxlaw-9798	98	31	)	)	PUNCT
taxlaw-9798	98	32	.	.	PUNCT
taxlaw-9798	99	1	39	39	NUM
taxlaw-9798	99	2	see	see	VERB
taxlaw-9798	99	3	mortimer	mortimer	PROPN
taxlaw-9798	99	4	caplin	caplin	PROPN
taxlaw-9798	99	5	,	,	PUNCT
taxlaw-9798	99	6	tax	tax	NOUN
taxlaw-9798	99	7	shelter	shelter	NOUN
taxlaw-9798	99	8	disputes	dispute	NOUN
taxlaw-9798	99	9	and	and	CCONJ
taxlaw-9798	99	10	litigation	litigation	NOUN
taxlaw-9798	99	11	with	with	ADP
taxlaw-9798	99	12	the	the	DET
taxlaw-9798	99	13	internal	internal	ADJ
taxlaw-9798	99	14	revenue	revenue	NOUN
taxlaw-9798	99	15	service	service	NOUN
taxlaw-9798	99	16	1987	1987	NUM
taxlaw-9798	99	17	style	style	NOUN
taxlaw-9798	99	18	,	,	PUNCT
taxlaw-9798	99	19	6	6	NUM
taxlaw-9798	99	20	va	va	NOUN
taxlaw-9798	99	21	.	.	PUNCT
taxlaw-9798	100	1	tax	tax	PROPN
taxlaw-9798	100	2	rev	rev	PROPN
taxlaw-9798	100	3	.	.	PROPN
taxlaw-9798	101	1	709	709	NUM
taxlaw-9798	101	2	,	,	PUNCT
taxlaw-9798	101	3	709	709	NUM
taxlaw-9798	101	4	(	(	PUNCT
taxlaw-9798	101	5	1987	1987	NUM
taxlaw-9798	101	6	)	)	PUNCT
taxlaw-9798	101	7	.	.	PUNCT
taxlaw-9798	102	1	40	40	NUM
taxlaw-9798	102	2	see	see	VERB
taxlaw-9798	102	3	infra	infra	NOUN
taxlaw-9798	102	4	part	part	PROPN
taxlaw-9798	102	5	ii	ii	PROPN
taxlaw-9798	102	6	.	.	PROPN
taxlaw-9798	103	1	41	41	NUM
taxlaw-9798	103	2	see	see	VERB
taxlaw-9798	103	3	i	i	PRON
taxlaw-9798	103	4	d.	d.	PROPN
taxlaw-9798	103	5	2022	2022	NUM
taxlaw-9798	103	6	]	]	PUNCT
taxlaw-9798	103	7	mandatory	mandatory	ADJ
taxlaw-9798	103	8	disclosure	disclosure	NOUN
taxlaw-9798	103	9	rules	rule	VERB
taxlaw-9798	103	10	129	129	NUM
taxlaw-9798	103	11	a.	a.	NOUN
taxlaw-9798	103	12	united	united	PROPN
taxlaw-9798	103	13	states	states	PROPN
taxlaw-9798	103	14	the	the	DET
taxlaw-9798	103	15	united	united	PROPN
taxlaw-9798	103	16	states	states	PROPN
taxlaw-9798	103	17	adopted	adopt	VERB
taxlaw-9798	103	18	its	its	PRON
taxlaw-9798	103	19	tax	tax	NOUN
taxlaw-9798	103	20	shelter	shelter	NOUN
taxlaw-9798	103	21	registration	registration	NOUN
taxlaw-9798	103	22	rules	rule	NOUN
taxlaw-9798	103	23	in	in	ADP
taxlaw-9798	103	24	1984	1984	NUM
taxlaw-9798	103	25	in	in	ADP
taxlaw-9798	103	26	response	response	NOUN
taxlaw-9798	103	27	to	to	ADP
taxlaw-9798	103	28	a	a	DET
taxlaw-9798	103	29	proliferation	proliferation	NOUN
taxlaw-9798	103	30	of	of	ADP
taxlaw-9798	103	31	mass	mass	NOUN
taxlaw-9798	103	32	-	-	PUNCT
taxlaw-9798	103	33	marketed	market	VERB
taxlaw-9798	103	34	tax	tax	NOUN
taxlaw-9798	103	35	shelters.42	shelters.42	ADP
taxlaw-9798	103	36	the	the	DET
taxlaw-9798	103	37	use	use	NOUN
taxlaw-9798	103	38	of	of	ADP
taxlaw-9798	103	39	such	such	ADJ
taxlaw-9798	103	40	tax	tax	NOUN
taxlaw-9798	103	41	shelters	shelter	NOUN
taxlaw-9798	103	42	had	have	AUX
taxlaw-9798	103	43	been	be	AUX
taxlaw-9798	103	44	increasing	increase	VERB
taxlaw-9798	103	45	steadily	steadily	ADV
taxlaw-9798	103	46	since	since	SCONJ
taxlaw-9798	103	47	the	the	DET
taxlaw-9798	103	48	1960s	1960	NOUN
taxlaw-9798	103	49	,	,	PUNCT
taxlaw-9798	103	50	which	which	PRON
taxlaw-9798	103	51	contributed	contribute	VERB
taxlaw-9798	103	52	to	to	ADP
taxlaw-9798	103	53	the	the	DET
taxlaw-9798	103	54	mounting	mount	VERB
taxlaw-9798	103	55	federal	federal	ADJ
taxlaw-9798	103	56	deficit	deficit	NOUN
taxlaw-9798	103	57	in	in	ADP
taxlaw-9798	103	58	the	the	DET
taxlaw-9798	103	59	1980s.43	1980s.43	NUM
taxlaw-9798	103	60	although	although	SCONJ
taxlaw-9798	103	61	congress	congress	PROPN
taxlaw-9798	103	62	had	have	AUX
taxlaw-9798	103	63	enacted	enact	VERB
taxlaw-9798	103	64	various	various	ADJ
taxlaw-9798	103	65	forms	form	NOUN
taxlaw-9798	103	66	of	of	ADP
taxlaw-9798	103	67	legislation	legislation	NOUN
taxlaw-9798	103	68	to	to	PART
taxlaw-9798	103	69	combat	combat	VERB
taxlaw-9798	103	70	such	such	ADJ
taxlaw-9798	103	71	tax	tax	NOUN
taxlaw-9798	103	72	shelters,44	shelters,44	VERB
taxlaw-9798	103	73	these	these	DET
taxlaw-9798	103	74	measures	measure	NOUN
taxlaw-9798	103	75	did	do	VERB
taxlaw-9798	103	76	little	little	ADJ
taxlaw-9798	103	77	to	to	PART
taxlaw-9798	103	78	curb	curb	VERB
taxlaw-9798	103	79	the	the	DET
taxlaw-9798	103	80	growing	grow	VERB
taxlaw-9798	103	81	use	use	NOUN
taxlaw-9798	103	82	of	of	ADP
taxlaw-9798	103	83	such	such	ADJ
taxlaw-9798	103	84	schemes.45	schemes.45	NOUN
taxlaw-9798	103	85	in	in	ADP
taxlaw-9798	103	86	1982	1982	NUM
taxlaw-9798	103	87	,	,	PUNCT
taxlaw-9798	103	88	recognizing	recognize	VERB
taxlaw-9798	103	89	that	that	SCONJ
taxlaw-9798	103	90	the	the	DET
taxlaw-9798	103	91	problem	problem	NOUN
taxlaw-9798	103	92	largely	largely	ADV
taxlaw-9798	103	93	stemmed	stem	VERB
taxlaw-9798	103	94	from	from	ADP
taxlaw-9798	103	95	promoters	promoter	NOUN
taxlaw-9798	103	96	of	of	ADP
taxlaw-9798	103	97	tax	tax	NOUN
taxlaw-9798	103	98	shelters	shelter	NOUN
taxlaw-9798	103	99	,	,	PUNCT
taxlaw-9798	103	100	who	who	PRON
taxlaw-9798	103	101	had	have	AUX
taxlaw-9798	103	102	been	be	AUX
taxlaw-9798	103	103	marketing	market	VERB
taxlaw-9798	103	104	shelters	shelter	NOUN
taxlaw-9798	103	105	based	base	VERB
taxlaw-9798	103	106	on	on	ADP
taxlaw-9798	103	107	false	false	ADJ
taxlaw-9798	103	108	representations	representation	NOUN
taxlaw-9798	103	109	,	,	PUNCT
taxlaw-9798	103	110	gross	gross	ADJ
taxlaw-9798	103	111	valuation	valuation	NOUN
taxlaw-9798	103	112	overstatements	overstatement	NOUN
taxlaw-9798	103	113	,	,	PUNCT
taxlaw-9798	103	114	and	and	CCONJ
taxlaw-9798	103	115	unsupported	unsupported	ADJ
taxlaw-9798	103	116	positions	position	NOUN
taxlaw-9798	103	117	,	,	PUNCT
taxlaw-9798	103	118	congress	congress	PROPN
taxlaw-9798	103	119	introduced	introduce	VERB
taxlaw-9798	103	120	promoter	promoter	NOUN
taxlaw-9798	103	121	penalty	penalty	NOUN
taxlaw-9798	103	122	provisions	provision	NOUN
taxlaw-9798	103	123	,	,	PUNCT
taxlaw-9798	103	124	as	as	ADV
taxlaw-9798	103	125	well	well	ADV
taxlaw-9798	103	126	as	as	ADP
taxlaw-9798	103	127	provisions	provision	NOUN
taxlaw-9798	103	128	allowing	allow	VERB
taxlaw-9798	103	129	for	for	ADP
taxlaw-9798	103	130	injunctive	injunctive	ADJ
taxlaw-9798	103	131	relief	relief	NOUN
taxlaw-9798	103	132	to	to	PART
taxlaw-9798	103	133	be	be	AUX
taxlaw-9798	103	134	sought	seek	VERB
taxlaw-9798	103	135	against	against	ADP
taxlaw-9798	103	136	promoters	promoter	NOUN
taxlaw-9798	103	137	,	,	PUNCT
taxlaw-9798	103	138	to	to	PART
taxlaw-9798	103	139	tackle	tackle	VERB
taxlaw-9798	103	140	the	the	DET
taxlaw-9798	103	141	issue	issue	NOUN
taxlaw-9798	103	142	“	"	PUNCT
taxlaw-9798	103	143	at	at	ADP
taxlaw-9798	103	144	[	[	X
taxlaw-9798	103	145	its	its	PRON
taxlaw-9798	103	146	]	]	X
taxlaw-9798	103	147	source	source	NOUN
taxlaw-9798	103	148	.	.	PUNCT
taxlaw-9798	104	1	”46	”46	VERB
taxlaw-9798	104	2	however	however	ADV
taxlaw-9798	104	3	,	,	PUNCT
taxlaw-9798	104	4	abusive	abusive	ADJ
taxlaw-9798	104	5	tax	tax	NOUN
taxlaw-9798	104	6	shelters	shelter	NOUN
taxlaw-9798	104	7	continued	continue	VERB
taxlaw-9798	104	8	to	to	ADP
taxlaw-9798	104	9	proliferate.47	proliferate.47	VERB
taxlaw-9798	104	10	this	this	PRON
taxlaw-9798	104	11	led	lead	VERB
taxlaw-9798	104	12	to	to	ADP
taxlaw-9798	104	13	concerns	concern	NOUN
taxlaw-9798	104	14	that	that	SCONJ
taxlaw-9798	104	15	promoters	promoter	NOUN
taxlaw-9798	104	16	were	be	AUX
taxlaw-9798	104	17	profiting	profit	VERB
taxlaw-9798	104	18	from	from	ADP
taxlaw-9798	104	19	the	the	DET
taxlaw-9798	104	20	u.s	u.s	PROPN
taxlaw-9798	104	21	.	.	PROPN
taxlaw-9798	104	22	treasury	treasury	PROPN
taxlaw-9798	104	23	’s	’s	PART
taxlaw-9798	104	24	dearth	dearth	NOUN
taxlaw-9798	104	25	of	of	ADP
taxlaw-9798	104	26	information	information	NOUN
taxlaw-9798	104	27	on	on	ADP
taxlaw-9798	104	28	the	the	DET
taxlaw-9798	104	29	tax	tax	NOUN
taxlaw-9798	104	30	shelter	shelter	NOUN
taxlaw-9798	104	31	market	market	NOUN
taxlaw-9798	104	32	and	and	CCONJ
taxlaw-9798	104	33	that	that	SCONJ
taxlaw-9798	104	34	the	the	DET
taxlaw-9798	104	35	irs	irs	PROPN
taxlaw-9798	104	36	was	be	AUX
taxlaw-9798	104	37	unable	unable	ADJ
taxlaw-9798	104	38	to	to	PART
taxlaw-9798	104	39	“	"	PUNCT
taxlaw-9798	104	40	examine	examine	VERB
taxlaw-9798	104	41	effectively	effectively	ADV
taxlaw-9798	104	42	every	every	DET
taxlaw-9798	104	43	return	return	NOUN
taxlaw-9798	104	44	”	"	PUNCT
taxlaw-9798	104	45	to	to	PART
taxlaw-9798	104	46	detect	detect	VERB
taxlaw-9798	104	47	participation	participation	NOUN
taxlaw-9798	104	48	in	in	ADP
taxlaw-9798	104	49	tax	tax	NOUN
taxlaw-9798	104	50	shelters.48	shelters.48	NOUN
taxlaw-9798	104	51	as	as	ADP
taxlaw-9798	104	52	a	a	DET
taxlaw-9798	104	53	result	result	NOUN
taxlaw-9798	104	54	,	,	PUNCT
taxlaw-9798	104	55	congress	congress	PROPN
taxlaw-9798	104	56	introduced	introduce	VERB
taxlaw-9798	104	57	tax	tax	NOUN
taxlaw-9798	104	58	shelter	shelter	NOUN
taxlaw-9798	104	59	registration	registration	NOUN
taxlaw-9798	104	60	rules	rule	NOUN
taxlaw-9798	104	61	in	in	ADP
taxlaw-9798	104	62	1984.49	1984.49	NUM
taxlaw-9798	104	63	the	the	DET
taxlaw-9798	104	64	purpose	purpose	NOUN
taxlaw-9798	104	65	of	of	ADP
taxlaw-9798	104	66	these	these	DET
taxlaw-9798	104	67	rules	rule	NOUN
taxlaw-9798	104	68	was	be	AUX
taxlaw-9798	104	69	to	to	PART
taxlaw-9798	104	70	facilitate	facilitate	VERB
taxlaw-9798	104	71	the	the	DET
taxlaw-9798	104	72	irs	irs	PROPN
taxlaw-9798	104	73	’	'	PUNCT
taxlaw-9798	104	74	ability	ability	NOUN
taxlaw-9798	104	75	to	to	PART
taxlaw-9798	104	76	identify	identify	VERB
taxlaw-9798	104	77	abusive	abusive	ADJ
taxlaw-9798	104	78	tax	tax	NOUN
taxlaw-9798	104	79	shelters	shelter	NOUN
taxlaw-9798	104	80	early	early	ADV
taxlaw-9798	104	81	and	and	CCONJ
taxlaw-9798	104	82	to	to	PART
taxlaw-9798	104	83	make	make	VERB
taxlaw-9798	104	84	“	"	PUNCT
taxlaw-9798	104	85	better	well	ADV
taxlaw-9798	104	86	informed	informed	ADJ
taxlaw-9798	104	87	judgments	judgment	NOUN
taxlaw-9798	104	88	”	"	PUNCT
taxlaw-9798	104	89	when	when	SCONJ
taxlaw-9798	104	90	deciding	decide	VERB
taxlaw-9798	104	91	whether	whether	SCONJ
taxlaw-9798	104	92	or	or	CCONJ
taxlaw-9798	104	93	not	not	PART
taxlaw-9798	104	94	to	to	PART
taxlaw-9798	104	95	audit	audit	VERB
taxlaw-9798	104	96	a	a	DET
taxlaw-9798	104	97	scheme.50	scheme.50	NOUN
taxlaw-9798	104	98	these	these	DET
taxlaw-9798	104	99	rules	rule	NOUN
taxlaw-9798	104	100	were	be	AUX
taxlaw-9798	104	101	part	part	NOUN
taxlaw-9798	104	102	of	of	ADP
taxlaw-9798	104	103	a	a	DET
taxlaw-9798	104	104	larger	large	ADJ
taxlaw-9798	104	105	package	package	NOUN
taxlaw-9798	104	106	of	of	ADP
taxlaw-9798	104	107	changes	change	NOUN
taxlaw-9798	104	108	implemented	implement	VERB
taxlaw-9798	104	109	in	in	ADP
taxlaw-9798	104	110	the	the	DET
taxlaw-9798	104	111	deficit	deficit	NOUN
taxlaw-9798	104	112	reduction	reduction	NOUN
taxlaw-9798	104	113	act	act	NOUN
taxlaw-9798	104	114	of	of	ADP
taxlaw-9798	104	115	1984.51	1984.51	PROPN
taxlaw-9798	104	116	congress	congress	PROPN
taxlaw-9798	104	117	was	be	AUX
taxlaw-9798	104	118	concerned	concern	VERB
taxlaw-9798	104	119	that	that	SCONJ
taxlaw-9798	104	120	tax	tax	NOUN
taxlaw-9798	104	121	shelters	shelter	NOUN
taxlaw-9798	104	122	exacerbated	exacerbate	VERB
taxlaw-9798	104	123	the	the	DET
taxlaw-9798	104	124	deficit	deficit	NOUN
taxlaw-9798	104	125	,	,	PUNCT
taxlaw-9798	104	126	undermined	undermine	VERB
taxlaw-9798	104	127	public	public	ADJ
taxlaw-9798	104	128	trust	trust	NOUN
taxlaw-9798	104	129	in	in	ADP
taxlaw-9798	104	130	the	the	DET
taxlaw-9798	104	131	tax	tax	NOUN
taxlaw-9798	104	132	system	system	NOUN
taxlaw-9798	104	133	,	,	PUNCT
taxlaw-9798	104	134	and	and	CCONJ
taxlaw-9798	104	135	inhibited	inhibit	VERB
taxlaw-9798	104	136	economic	economic	ADJ
taxlaw-9798	104	137	growth	growth	NOUN
taxlaw-9798	104	138	by	by	ADP
taxlaw-9798	104	139	diverting	divert	VERB
taxlaw-9798	104	140	funds	fund	NOUN
taxlaw-9798	104	141	away	away	ADV
taxlaw-9798	104	142	from	from	ADP
taxlaw-9798	104	143	more	more	ADV
taxlaw-9798	104	144	profitable	profitable	ADJ
taxlaw-9798	104	145	investments.52	investments.52	ADP
taxlaw-9798	104	146	42	42	NUM
taxlaw-9798	104	147	see	see	VERB
taxlaw-9798	104	148	j.	j.	PROPN
taxlaw-9798	104	149	comm	comm	PROPN
taxlaw-9798	104	150	.	.	PUNCT
taxlaw-9798	105	1	on	on	ADP
taxlaw-9798	105	2	tax’n	tax’n	NUM
taxlaw-9798	105	3	,	,	PUNCT
taxlaw-9798	105	4	98th	98th	ADJ
taxlaw-9798	105	5	congress	congress	NOUN
taxlaw-9798	105	6	,	,	PUNCT
taxlaw-9798	105	7	general	general	ADJ
taxlaw-9798	105	8	explanation	explanation	NOUN
taxlaw-9798	105	9	of	of	ADP
taxlaw-9798	105	10	the	the	DET
taxlaw-9798	105	11	revenue	revenue	NOUN
taxlaw-9798	105	12	provisions	provision	NOUN
taxlaw-9798	105	13	of	of	ADP
taxlaw-9798	105	14	the	the	DET
taxlaw-9798	105	15	deficit	deficit	NOUN
taxlaw-9798	105	16	reduction	reduction	NOUN
taxlaw-9798	105	17	act	act	NOUN
taxlaw-9798	105	18	of	of	ADP
taxlaw-9798	105	19	1984	1984	NUM
taxlaw-9798	105	20	,	,	PUNCT
taxlaw-9798	105	21	jcs-41	jcs-41	NOUN
taxlaw-9798	105	22	-	-	PUNCT
taxlaw-9798	105	23	84	84	NUM
taxlaw-9798	105	24	,	,	PUNCT
taxlaw-9798	105	25	at	at	ADP
taxlaw-9798	105	26	7	7	NUM
taxlaw-9798	105	27	(	(	PUNCT
taxlaw-9798	105	28	1984	1984	NUM
taxlaw-9798	105	29	)	)	PUNCT
taxlaw-9798	105	30	(	(	PUNCT
taxlaw-9798	105	31	“	"	PUNCT
taxlaw-9798	105	32	congress	congress	PROPN
taxlaw-9798	105	33	believed	believe	VERB
taxlaw-9798	105	34	that	that	SCONJ
taxlaw-9798	105	35	the	the	DET
taxlaw-9798	105	36	proliferation	proliferation	NOUN
taxlaw-9798	105	37	of	of	ADP
taxlaw-9798	105	38	tax	tax	NOUN
taxlaw-9798	105	39	shelters	shelter	NOUN
taxlaw-9798	105	40	had	have	AUX
taxlaw-9798	105	41	seriously	seriously	ADV
taxlaw-9798	105	42	eroded	erode	VERB
taxlaw-9798	105	43	the	the	DET
taxlaw-9798	105	44	tax	tax	NOUN
taxlaw-9798	105	45	base	base	NOUN
taxlaw-9798	105	46	.	.	PUNCT
taxlaw-9798	105	47	.	.	PUNCT
taxlaw-9798	105	48	.	.	PUNCT
taxlaw-9798	106	1	the	the	DET
taxlaw-9798	106	2	increase	increase	NOUN
taxlaw-9798	106	3	in	in	ADP
taxlaw-9798	106	4	tax	tax	NOUN
taxlaw-9798	106	5	shelter	shelter	NOUN
taxlaw-9798	106	6	activity	activity	NOUN
taxlaw-9798	106	7	had	have	AUX
taxlaw-9798	106	8	aggrevated	aggrevate	VERB
taxlaw-9798	106	9	[	[	PUNCT
taxlaw-9798	106	10	sic	sic	ADJ
taxlaw-9798	106	11	]	]	PUNCT
taxlaw-9798	106	12	the	the	DET
taxlaw-9798	106	13	nation	nation	NOUN
taxlaw-9798	106	14	’s	’s	PART
taxlaw-9798	106	15	deficit	deficit	NOUN
taxlaw-9798	106	16	problem	problem	NOUN
taxlaw-9798	106	17	.	.	PUNCT
taxlaw-9798	106	18	”	"	PUNCT
taxlaw-9798	106	19	)	)	PUNCT
taxlaw-9798	106	20	.	.	PUNCT
taxlaw-9798	107	1	43	43	NUM
taxlaw-9798	107	2	see	see	VERB
taxlaw-9798	107	3	i	i	PRON
taxlaw-9798	107	4	d.	d.	PROPN
taxlaw-9798	107	5	;	;	PUNCT
taxlaw-9798	107	6	see	see	VERB
taxlaw-9798	107	7	also	also	ADV
taxlaw-9798	107	8	s.	s.	PROPN
taxlaw-9798	107	9	comm	comm	NOUN
taxlaw-9798	107	10	.	.	PUNCT
taxlaw-9798	108	1	on	on	ADP
taxlaw-9798	108	2	finance	finance	NOUN
taxlaw-9798	108	3	,	,	PUNCT
taxlaw-9798	108	4	98th	98th	ADJ
taxlaw-9798	108	5	cong	cong	NOUN
taxlaw-9798	108	6	.	.	PUNCT
taxlaw-9798	108	7	,	,	PUNCT
taxlaw-9798	108	8	deficit	deficit	NOUN
taxlaw-9798	108	9	reduction	reduction	NOUN
taxlaw-9798	108	10	act	act	NOUN
taxlaw-9798	108	11	of	of	ADP
taxlaw-9798	108	12	1984	1984	NUM
taxlaw-9798	108	13	–	–	PUNCT
taxlaw-9798	108	14	explanation	explanation	NOUN
taxlaw-9798	108	15	of	of	ADP
taxlaw-9798	108	16	provisions	provision	NOUN
taxlaw-9798	108	17	approved	approve	VERB
taxlaw-9798	108	18	by	by	ADP
taxlaw-9798	108	19	the	the	DET
taxlaw-9798	108	20	committee	committee	NOUN
taxlaw-9798	108	21	on	on	ADP
taxlaw-9798	108	22	march	march	PROPN
taxlaw-9798	108	23	21	21	NUM
taxlaw-9798	108	24	,	,	PUNCT
taxlaw-9798	108	25	1984	1984	NUM
taxlaw-9798	108	26	,	,	PUNCT
taxlaw-9798	108	27	at	at	ADP
taxlaw-9798	108	28	81	81	NUM
taxlaw-9798	108	29	,	,	PUNCT
taxlaw-9798	108	30	83	83	NUM
taxlaw-9798	108	31	(	(	PUNCT
taxlaw-9798	108	32	comm	comm	NOUN
taxlaw-9798	108	33	.	.	PUNCT
taxlaw-9798	109	1	print	print	NOUN
taxlaw-9798	109	2	1984	1984	NUM
taxlaw-9798	109	3	)	)	PUNCT
taxlaw-9798	109	4	;	;	PUNCT
taxlaw-9798	109	5	dep’t	dep’t	NOUN
taxlaw-9798	109	6	treasury	treasury	NOUN
taxlaw-9798	109	7	,	,	PUNCT
taxlaw-9798	109	8	tax	tax	NOUN
taxlaw-9798	109	9	reform	reform	NOUN
taxlaw-9798	109	10	for	for	ADP
taxlaw-9798	109	11	fairness	fairness	NOUN
taxlaw-9798	109	12	,	,	PUNCT
taxlaw-9798	109	13	simplicity	simplicity	NOUN
taxlaw-9798	109	14	,	,	PUNCT
taxlaw-9798	109	15	and	and	CCONJ
taxlaw-9798	109	16	economic	economic	ADJ
taxlaw-9798	109	17	growth	growth	NOUN
taxlaw-9798	109	18	–	–	PUNCT
taxlaw-9798	109	19	the	the	DET
taxlaw-9798	109	20	treasury	treasury	PROPN
taxlaw-9798	109	21	department	department	PROPN
taxlaw-9798	109	22	report	report	NOUN
taxlaw-9798	109	23	to	to	ADP
taxlaw-9798	109	24	the	the	DET
taxlaw-9798	109	25	president	president	PROPN
taxlaw-9798	109	26	6	6	NUM
taxlaw-9798	109	27	,	,	PUNCT
taxlaw-9798	109	28	7	7	NUM
taxlaw-9798	109	29	,	,	PUNCT
taxlaw-9798	109	30	138	138	NUM
taxlaw-9798	109	31	,	,	PUNCT
taxlaw-9798	109	32	139	139	NUM
taxlaw-9798	109	33	,	,	PUNCT
taxlaw-9798	109	34	140	140	NUM
taxlaw-9798	109	35	(	(	PUNCT
taxlaw-9798	109	36	1984	1984	NUM
taxlaw-9798	109	37	)	)	PUNCT
taxlaw-9798	109	38	.	.	PUNCT
taxlaw-9798	110	1	44	44	NUM
taxlaw-9798	110	2	see	see	VERB
taxlaw-9798	110	3	tax	tax	NOUN
taxlaw-9798	110	4	reform	reform	NOUN
taxlaw-9798	110	5	act	act	NOUN
taxlaw-9798	110	6	of	of	ADP
taxlaw-9798	110	7	1969	1969	NUM
taxlaw-9798	110	8	,	,	PUNCT
taxlaw-9798	110	9	pub	pub	NOUN
taxlaw-9798	110	10	.	.	PUNCT
taxlaw-9798	111	1	l.	l.	PROPN
taxlaw-9798	111	2	no	no	INTJ
taxlaw-9798	111	3	.	.	PROPN
taxlaw-9798	112	1	91	91	NUM
taxlaw-9798	112	2	-	-	SYM
taxlaw-9798	112	3	172	172	NUM
taxlaw-9798	112	4	(	(	PUNCT
taxlaw-9798	112	5	1969	1969	NUM
taxlaw-9798	112	6	)	)	PUNCT
taxlaw-9798	112	7	;	;	PUNCT
taxlaw-9798	112	8	tax	tax	NOUN
taxlaw-9798	112	9	reform	reform	NOUN
taxlaw-9798	112	10	act	act	NOUN
taxlaw-9798	112	11	of	of	ADP
taxlaw-9798	112	12	1976	1976	NUM
taxlaw-9798	112	13	,	,	PUNCT
taxlaw-9798	112	14	pub	pub	NOUN
taxlaw-9798	112	15	.	.	PUNCT
taxlaw-9798	113	1	l.	l.	PROPN
taxlaw-9798	113	2	no	no	INTJ
taxlaw-9798	113	3	.	.	PROPN
taxlaw-9798	114	1	94	94	NUM
taxlaw-9798	114	2	-	-	SYM
taxlaw-9798	114	3	455	455	NUM
taxlaw-9798	114	4	(	(	PUNCT
taxlaw-9798	114	5	1976	1976	NUM
taxlaw-9798	114	6	)	)	PUNCT
taxlaw-9798	114	7	;	;	PUNCT
taxlaw-9798	114	8	revenue	revenue	NOUN
taxlaw-9798	114	9	act	act	NOUN
taxlaw-9798	114	10	of	of	ADP
taxlaw-9798	114	11	1978	1978	NUM
taxlaw-9798	114	12	,	,	PUNCT
taxlaw-9798	114	13	pub	pub	NOUN
taxlaw-9798	114	14	.	.	PUNCT
taxlaw-9798	115	1	l.	l.	PROPN
taxlaw-9798	115	2	no	no	INTJ
taxlaw-9798	115	3	.	.	PROPN
taxlaw-9798	116	1	95	95	NUM
taxlaw-9798	116	2	-	-	SYM
taxlaw-9798	116	3	600	600	NUM
taxlaw-9798	116	4	(	(	PUNCT
taxlaw-9798	116	5	1978	1978	NUM
taxlaw-9798	116	6	)	)	PUNCT
taxlaw-9798	116	7	;	;	PUNCT
taxlaw-9798	116	8	economic	economic	ADJ
taxlaw-9798	116	9	recovery	recovery	NOUN
taxlaw-9798	116	10	tax	tax	NOUN
taxlaw-9798	116	11	act	act	NOUN
taxlaw-9798	116	12	of	of	ADP
taxlaw-9798	116	13	1981	1981	NUM
taxlaw-9798	116	14	,	,	PUNCT
taxlaw-9798	116	15	pub	pub	NOUN
taxlaw-9798	116	16	.	.	PUNCT
taxlaw-9798	117	1	l.	l.	PROPN
taxlaw-9798	117	2	no	no	INTJ
taxlaw-9798	117	3	.	.	PROPN
taxlaw-9798	118	1	97	97	NUM
taxlaw-9798	118	2	-	-	SYM
taxlaw-9798	118	3	34	34	NUM
taxlaw-9798	118	4	(	(	PUNCT
taxlaw-9798	118	5	1981	1981	NUM
taxlaw-9798	118	6	)	)	PUNCT
taxlaw-9798	118	7	.	.	PUNCT
taxlaw-9798	119	1	45	45	NUM
taxlaw-9798	119	2	see	see	VERB
taxlaw-9798	119	3	j.	j.	PROPN
taxlaw-9798	119	4	comm	comm	PROPN
taxlaw-9798	119	5	.	.	PUNCT
taxlaw-9798	120	1	on	on	ADP
taxlaw-9798	120	2	taxation	taxation	NOUN
taxlaw-9798	120	3	,	,	PUNCT
taxlaw-9798	120	4	general	general	ADJ
taxlaw-9798	120	5	explanation	explanation	NOUN
taxlaw-9798	120	6	of	of	ADP
taxlaw-9798	120	7	the	the	DET
taxlaw-9798	120	8	revenue	revenue	NOUN
taxlaw-9798	120	9	provisions	provision	NOUN
taxlaw-9798	120	10	of	of	ADP
taxlaw-9798	120	11	the	the	DET
taxlaw-9798	120	12	tax	tax	NOUN
taxlaw-9798	120	13	equity	equity	NOUN
taxlaw-9798	120	14	and	and	CCONJ
taxlaw-9798	120	15	fiscal	fiscal	ADJ
taxlaw-9798	120	16	responsibility	responsibility	NOUN
taxlaw-9798	120	17	act	act	NOUN
taxlaw-9798	120	18	of	of	ADP
taxlaw-9798	120	19	1982	1982	NUM
taxlaw-9798	120	20	,	,	PUNCT
taxlaw-9798	120	21	jcs-38	jcs-38	PROPN
taxlaw-9798	120	22	-	-	SYM
taxlaw-9798	120	23	82	82	NUM
taxlaw-9798	120	24	,	,	PUNCT
taxlaw-9798	120	25	at	at	ADP
taxlaw-9798	120	26	210	210	NUM
taxlaw-9798	120	27	-	-	SYM
taxlaw-9798	120	28	11	11	NUM
taxlaw-9798	120	29	(	(	PUNCT
taxlaw-9798	120	30	1982	1982	NUM
taxlaw-9798	120	31	)	)	PUNCT
taxlaw-9798	120	32	.	.	PUNCT
taxlaw-9798	121	1	46	46	NUM
taxlaw-9798	122	1	this	this	PRON
taxlaw-9798	122	2	is	be	AUX
taxlaw-9798	122	3	an	an	DET
taxlaw-9798	122	4	early	early	ADJ
taxlaw-9798	122	5	example	example	NOUN
taxlaw-9798	122	6	of	of	ADP
taxlaw-9798	122	7	the	the	DET
taxlaw-9798	122	8	tax	tax	NOUN
taxlaw-9798	122	9	authorities	authority	NOUN
taxlaw-9798	122	10	targeting	target	VERB
taxlaw-9798	122	11	the	the	DET
taxlaw-9798	122	12	enablers	enabler	NOUN
taxlaw-9798	122	13	of	of	ADP
taxlaw-9798	122	14	tax	tax	NOUN
taxlaw-9798	122	15	avoidance	avoidance	NOUN
taxlaw-9798	122	16	as	as	SCONJ
taxlaw-9798	122	17	opposed	oppose	VERB
taxlaw-9798	122	18	to	to	ADP
taxlaw-9798	122	19	the	the	DET
taxlaw-9798	122	20	taxpayers	taxpayer	NOUN
taxlaw-9798	122	21	themselves	themselves	PRON
taxlaw-9798	122	22	.	.	PUNCT
taxlaw-9798	123	1	the	the	DET
taxlaw-9798	123	2	provisions	provision	NOUN
taxlaw-9798	123	3	were	be	AUX
taxlaw-9798	123	4	introduced	introduce	VERB
taxlaw-9798	123	5	under	under	ADP
taxlaw-9798	123	6	the	the	DET
taxlaw-9798	123	7	tax	tax	NOUN
taxlaw-9798	123	8	equity	equity	NOUN
taxlaw-9798	123	9	and	and	CCONJ
taxlaw-9798	123	10	fiscal	fiscal	ADJ
taxlaw-9798	123	11	responsibility	responsibility	NOUN
taxlaw-9798	123	12	act	act	NOUN
taxlaw-9798	123	13	of	of	ADP
taxlaw-9798	123	14	1982	1982	NUM
taxlaw-9798	123	15	,	,	PUNCT
taxlaw-9798	123	16	pub	pub	NOUN
taxlaw-9798	123	17	.	.	PUNCT
taxlaw-9798	124	1	l.	l.	PROPN
taxlaw-9798	124	2	no	no	INTJ
taxlaw-9798	124	3	.	.	PROPN
taxlaw-9798	125	1	97	97	NUM
taxlaw-9798	125	2	-	-	SYM
taxlaw-9798	125	3	248	248	NUM
taxlaw-9798	125	4	(	(	PUNCT
taxlaw-9798	125	5	1982	1982	NUM
taxlaw-9798	125	6	)	)	PUNCT
taxlaw-9798	126	1	[	[	X
taxlaw-9798	126	2	hereinafter	hereinafter	NOUN
taxlaw-9798	126	3	tefra	tefra	VERB
taxlaw-9798	126	4	]	]	PUNCT
taxlaw-9798	126	5	.	.	PUNCT
taxlaw-9798	127	1	see	see	VERB
taxlaw-9798	127	2	i	i	PRON
taxlaw-9798	127	3	d.	d.	PROPN
taxlaw-9798	127	4	at	at	ADP
taxlaw-9798	127	5	21013	21013	NUM
taxlaw-9798	127	6	for	for	ADP
taxlaw-9798	127	7	the	the	DET
taxlaw-9798	127	8	legislative	legislative	ADJ
taxlaw-9798	127	9	background	background	NOUN
taxlaw-9798	127	10	of	of	ADP
taxlaw-9798	127	11	tefra	tefra	PROPN
taxlaw-9798	127	12	.	.	PUNCT
taxlaw-9798	128	1	47	47	NUM
taxlaw-9798	128	2	see	see	VERB
taxlaw-9798	128	3	j.	j.	PROPN
taxlaw-9798	128	4	comm	comm	PROPN
taxlaw-9798	128	5	.	.	PUNCT
taxlaw-9798	129	1	on	on	ADP
taxlaw-9798	129	2	tax’n	tax’n	NUM
taxlaw-9798	129	3	,	,	PUNCT
taxlaw-9798	129	4	supra	supra	PROPN
taxlaw-9798	129	5	note	note	NOUN
taxlaw-9798	129	6	42	42	NUM
taxlaw-9798	129	7	.	.	PUNCT
taxlaw-9798	130	1	48	48	NUM
taxlaw-9798	131	1	i	i	PRON
taxlaw-9798	131	2	d.	d.	PROPN
taxlaw-9798	131	3	at	at	ADP
taxlaw-9798	131	4	475	475	NUM
taxlaw-9798	131	5	;	;	PUNCT
taxlaw-9798	131	6	marilyn	marilyn	PROPN
taxlaw-9798	131	7	a.	a.	PROPN
taxlaw-9798	131	8	wethekam	wethekam	PROPN
taxlaw-9798	131	9	,	,	PUNCT
taxlaw-9798	131	10	a	a	DET
taxlaw-9798	131	11	critique	critique	NOUN
taxlaw-9798	131	12	of	of	ADP
taxlaw-9798	131	13	current	current	ADJ
taxlaw-9798	131	14	state	state	NOUN
taxlaw-9798	131	15	tax	tax	NOUN
taxlaw-9798	131	16	shelter	shelter	NOUN
taxlaw-9798	131	17	laws	law	NOUN
taxlaw-9798	131	18	,	,	PUNCT
taxlaw-9798	131	19	the	the	DET
taxlaw-9798	131	20	state	state	NOUN
taxlaw-9798	131	21	and	and	CCONJ
taxlaw-9798	131	22	local	local	ADJ
taxlaw-9798	131	23	tax	tax	NOUN
taxlaw-9798	131	24	lawyer	lawyer	NOUN
taxlaw-9798	131	25	,	,	PUNCT
taxlaw-9798	131	26	11	11	NUM
taxlaw-9798	131	27	state	state	NOUN
taxlaw-9798	131	28	&	&	CCONJ
taxlaw-9798	131	29	loc	loc	PROPN
taxlaw-9798	131	30	.	.	PUNCT
taxlaw-9798	132	1	tax	tax	PROPN
taxlaw-9798	132	2	l.	l.	PROPN
taxlaw-9798	132	3	37	37	NUM
taxlaw-9798	132	4	(	(	PUNCT
taxlaw-9798	132	5	2006	2006	NUM
taxlaw-9798	132	6	)	)	PUNCT
taxlaw-9798	132	7	.	.	PUNCT
taxlaw-9798	133	1	49	49	NUM
taxlaw-9798	133	2	see	see	VERB
taxlaw-9798	133	3	defra	defra	PROPN
taxlaw-9798	133	4	§	§	PROPN
taxlaw-9798	133	5	§	§	PROPN
taxlaw-9798	133	6	141	141	NUM
taxlaw-9798	133	7	-	-	SYM
taxlaw-9798	133	8	44	44	NUM
taxlaw-9798	133	9	.	.	PUNCT
taxlaw-9798	134	1	50	50	NUM
taxlaw-9798	134	2	see	see	VERB
taxlaw-9798	134	3	j.	j.	PROPN
taxlaw-9798	134	4	comm	comm	PROPN
taxlaw-9798	134	5	.	.	PUNCT
taxlaw-9798	135	1	on	on	ADP
taxlaw-9798	135	2	tax’n	tax’n	NUM
taxlaw-9798	135	3	,	,	PUNCT
taxlaw-9798	135	4	supra	supra	PROPN
taxlaw-9798	135	5	note	note	NOUN
taxlaw-9798	135	6	42	42	NUM
taxlaw-9798	135	7	,	,	PUNCT
taxlaw-9798	135	8	at	at	ADP
taxlaw-9798	135	9	476	476	NUM
taxlaw-9798	135	10	.	.	PUNCT
taxlaw-9798	136	1	51	51	NUM
taxlaw-9798	136	2	defra	defra	NOUN
taxlaw-9798	136	3	,	,	PUNCT
taxlaw-9798	136	4	supra	supra	PROPN
taxlaw-9798	136	5	note	note	NOUN
taxlaw-9798	136	6	49	49	NUM
taxlaw-9798	136	7	.	.	PUNCT
taxlaw-9798	136	8	52	52	NUM
taxlaw-9798	136	9	see	see	VERB
taxlaw-9798	136	10	j.	j.	PROPN
taxlaw-9798	136	11	comm	comm	PROPN
taxlaw-9798	136	12	.	.	PUNCT
taxlaw-9798	137	1	on	on	ADP
taxlaw-9798	137	2	tax’n	tax’n	NUM
taxlaw-9798	137	3	,	,	PUNCT
taxlaw-9798	137	4	supra	supra	PROPN
taxlaw-9798	137	5	note	note	NOUN
taxlaw-9798	137	6	42	42	NUM
taxlaw-9798	137	7	,	,	PUNCT
taxlaw-9798	137	8	at	at	ADP
taxlaw-9798	137	9	5	5	NUM
taxlaw-9798	137	10	-	-	SYM
taxlaw-9798	137	11	8	8	NUM
taxlaw-9798	137	12	.	.	SYM
taxlaw-9798	137	13	130	130	NUM
taxlaw-9798	137	14	columbia	columbia	PROPN
taxlaw-9798	137	15	journal	journal	PROPN
taxlaw-9798	137	16	of	of	ADP
taxlaw-9798	137	17	tax	tax	NOUN
taxlaw-9798	137	18	law	law	NOUN
taxlaw-9798	138	1	[	[	X
taxlaw-9798	138	2	vol	vol	NOUN
taxlaw-9798	138	3	:	:	PUNCT
taxlaw-9798	138	4	13:2	13:2	NUM
taxlaw-9798	138	5	to	to	PART
taxlaw-9798	138	6	address	address	VERB
taxlaw-9798	138	7	these	these	DET
taxlaw-9798	138	8	concerns	concern	NOUN
taxlaw-9798	138	9	,	,	PUNCT
taxlaw-9798	138	10	the	the	DET
taxlaw-9798	138	11	deficit	deficit	NOUN
taxlaw-9798	138	12	reduction	reduction	NOUN
taxlaw-9798	138	13	act	act	NOUN
taxlaw-9798	138	14	of	of	ADP
taxlaw-9798	138	15	1984	1984	NUM
taxlaw-9798	138	16	required	require	VERB
taxlaw-9798	138	17	tax	tax	NOUN
taxlaw-9798	138	18	shelter	shelter	NOUN
taxlaw-9798	138	19	organizers	organizer	NOUN
taxlaw-9798	138	20	to	to	PART
taxlaw-9798	138	21	register	register	VERB
taxlaw-9798	138	22	no	no	PRON
taxlaw-9798	138	23	later	later	ADV
taxlaw-9798	138	24	than	than	ADP
taxlaw-9798	138	25	the	the	DET
taxlaw-9798	138	26	first	first	ADJ
taxlaw-9798	138	27	day	day	NOUN
taxlaw-9798	138	28	on	on	ADP
taxlaw-9798	138	29	which	which	PRON
taxlaw-9798	138	30	their	their	PRON
taxlaw-9798	138	31	interest	interest	NOUN
taxlaw-9798	138	32	was	be	AUX
taxlaw-9798	138	33	offered	offer	VERB
taxlaw-9798	138	34	for	for	ADP
taxlaw-9798	138	35	sale.53	sale.53	NOUN
taxlaw-9798	138	36	organizers	organizer	NOUN
taxlaw-9798	138	37	would	would	AUX
taxlaw-9798	138	38	then	then	ADV
taxlaw-9798	138	39	receive	receive	VERB
taxlaw-9798	138	40	a	a	DET
taxlaw-9798	138	41	registration	registration	NOUN
taxlaw-9798	138	42	number	number	NOUN
taxlaw-9798	138	43	which	which	PRON
taxlaw-9798	138	44	investors	investor	NOUN
taxlaw-9798	138	45	were	be	AUX
taxlaw-9798	138	46	required	require	VERB
taxlaw-9798	138	47	to	to	PART
taxlaw-9798	138	48	include	include	VERB
taxlaw-9798	138	49	in	in	ADP
taxlaw-9798	138	50	their	their	PRON
taxlaw-9798	138	51	personal	personal	ADJ
taxlaw-9798	138	52	tax	tax	NOUN
taxlaw-9798	138	53	returns.54	returns.54	NOUN
taxlaw-9798	138	54	registration	registration	NOUN
taxlaw-9798	138	55	required	require	VERB
taxlaw-9798	138	56	the	the	DET
taxlaw-9798	138	57	disclosure	disclosure	NOUN
taxlaw-9798	138	58	of	of	ADP
taxlaw-9798	138	59	information	information	NOUN
taxlaw-9798	138	60	about	about	ADP
taxlaw-9798	138	61	the	the	DET
taxlaw-9798	138	62	tax	tax	NOUN
taxlaw-9798	138	63	shelter	shelter	NOUN
taxlaw-9798	138	64	to	to	ADP
taxlaw-9798	138	65	the	the	DET
taxlaw-9798	138	66	irs.55	irs.55	NOUN
taxlaw-9798	138	67	additionally	additionally	ADV
taxlaw-9798	138	68	,	,	PUNCT
taxlaw-9798	138	69	any	any	DET
taxlaw-9798	138	70	organizers	organizer	NOUN
taxlaw-9798	138	71	of	of	ADP
taxlaw-9798	138	72	“	"	PUNCT
taxlaw-9798	138	73	potentially	potentially	ADV
taxlaw-9798	138	74	abusive	abusive	ADJ
taxlaw-9798	138	75	tax	tax	NOUN
taxlaw-9798	138	76	shelters	shelter	NOUN
taxlaw-9798	138	77	”	"	PUNCT
taxlaw-9798	138	78	were	be	AUX
taxlaw-9798	138	79	required	require	VERB
taxlaw-9798	138	80	to	to	PART
taxlaw-9798	138	81	maintain	maintain	VERB
taxlaw-9798	138	82	lists	list	NOUN
taxlaw-9798	138	83	of	of	ADP
taxlaw-9798	138	84	investors	investor	NOUN
taxlaw-9798	138	85	with	with	ADP
taxlaw-9798	138	86	their	their	PRON
taxlaw-9798	138	87	respective	respective	ADJ
taxlaw-9798	138	88	personal	personal	ADJ
taxlaw-9798	138	89	information.56	information.56	NOUN
taxlaw-9798	138	90	upon	upon	SCONJ
taxlaw-9798	138	91	request	request	NOUN
taxlaw-9798	138	92	,	,	PUNCT
taxlaw-9798	138	93	organizers	organizer	NOUN
taxlaw-9798	138	94	were	be	AUX
taxlaw-9798	138	95	required	require	VERB
taxlaw-9798	138	96	to	to	PART
taxlaw-9798	138	97	provide	provide	VERB
taxlaw-9798	138	98	these	these	DET
taxlaw-9798	138	99	lists	list	NOUN
taxlaw-9798	138	100	to	to	ADP
taxlaw-9798	138	101	the	the	DET
taxlaw-9798	138	102	irs.57	irs.57	NOUN
taxlaw-9798	138	103	the	the	DET
taxlaw-9798	138	104	deficit	deficit	NOUN
taxlaw-9798	138	105	reduction	reduction	NOUN
taxlaw-9798	138	106	act	act	NOUN
taxlaw-9798	138	107	defined	define	VERB
taxlaw-9798	138	108	a	a	DET
taxlaw-9798	138	109	tax	tax	NOUN
taxlaw-9798	138	110	shelter	shelter	NOUN
taxlaw-9798	138	111	based	base	VERB
taxlaw-9798	138	112	on	on	ADP
taxlaw-9798	138	113	a	a	DET
taxlaw-9798	138	114	formula	formula	NOUN
taxlaw-9798	138	115	.	.	PUNCT
taxlaw-9798	139	1	a	a	DET
taxlaw-9798	139	2	tax	tax	NOUN
taxlaw-9798	139	3	shelter	shelter	NOUN
taxlaw-9798	139	4	was	be	AUX
taxlaw-9798	139	5	defined	define	VERB
taxlaw-9798	139	6	as	as	ADP
taxlaw-9798	139	7	any	any	DET
taxlaw-9798	139	8	investment	investment	NOUN
taxlaw-9798	139	9	that	that	SCONJ
taxlaw-9798	139	10	“	"	PUNCT
taxlaw-9798	139	11	any	any	DET
taxlaw-9798	139	12	person	person	NOUN
taxlaw-9798	139	13	could	could	AUX
taxlaw-9798	139	14	reasonably	reasonably	ADV
taxlaw-9798	139	15	infer	infer	VERB
taxlaw-9798	139	16	”	"	PUNCT
taxlaw-9798	139	17	the	the	DET
taxlaw-9798	139	18	ratio	ratio	NOUN
taxlaw-9798	139	19	of	of	ADP
taxlaw-9798	139	20	deductions	deduction	NOUN
taxlaw-9798	139	21	and	and	CCONJ
taxlaw-9798	139	22	200	200	NUM
taxlaw-9798	139	23	percent	percent	NOUN
taxlaw-9798	139	24	of	of	ADP
taxlaw-9798	139	25	credits	credit	NOUN
taxlaw-9798	139	26	to	to	ADP
taxlaw-9798	139	27	the	the	DET
taxlaw-9798	139	28	cash	cash	NOUN
taxlaw-9798	139	29	invested	invest	VERB
taxlaw-9798	139	30	,	,	PUNCT
taxlaw-9798	139	31	the	the	DET
taxlaw-9798	139	32	so	so	ADV
taxlaw-9798	139	33	-	-	PUNCT
taxlaw-9798	139	34	called	call	VERB
taxlaw-9798	139	35	“	"	PUNCT
taxlaw-9798	139	36	tax	tax	NOUN
taxlaw-9798	139	37	shelter	shelter	NOUN
taxlaw-9798	139	38	ratio	ratio	NOUN
taxlaw-9798	139	39	,	,	PUNCT
taxlaw-9798	139	40	”	"	PUNCT
taxlaw-9798	139	41	was	be	AUX
taxlaw-9798	139	42	greater	great	ADJ
taxlaw-9798	139	43	than	than	ADP
taxlaw-9798	139	44	two	two	NUM
taxlaw-9798	139	45	to	to	PART
taxlaw-9798	139	46	one	one	NUM
taxlaw-9798	139	47	as	as	ADP
taxlaw-9798	139	48	of	of	ADP
taxlaw-9798	139	49	the	the	DET
taxlaw-9798	139	50	close	close	NOUN
taxlaw-9798	139	51	of	of	ADP
taxlaw-9798	139	52	any	any	PRON
taxlaw-9798	139	53	of	of	ADP
taxlaw-9798	139	54	the	the	DET
taxlaw-9798	139	55	first	first	ADJ
taxlaw-9798	139	56	five	five	NUM
taxlaw-9798	139	57	years	year	NOUN
taxlaw-9798	139	58	of	of	ADP
taxlaw-9798	139	59	the	the	DET
taxlaw-9798	139	60	investment.58	investment.58	NOUN
taxlaw-9798	139	61	however	however	ADV
taxlaw-9798	139	62	,	,	PUNCT
taxlaw-9798	139	63	this	this	DET
taxlaw-9798	139	64	definition	definition	NOUN
taxlaw-9798	139	65	proved	prove	VERB
taxlaw-9798	139	66	too	too	ADV
taxlaw-9798	139	67	broad	broad	ADJ
taxlaw-9798	139	68	and	and	CCONJ
taxlaw-9798	139	69	required	require	VERB
taxlaw-9798	139	70	the	the	DET
taxlaw-9798	139	71	registration	registration	NOUN
taxlaw-9798	139	72	of	of	ADP
taxlaw-9798	139	73	a	a	DET
taxlaw-9798	139	74	significant	significant	ADJ
taxlaw-9798	139	75	number	number	NOUN
taxlaw-9798	139	76	of	of	ADP
taxlaw-9798	139	77	investments	investment	NOUN
taxlaw-9798	139	78	with	with	ADP
taxlaw-9798	139	79	no	no	DET
taxlaw-9798	139	80	tax	tax	NOUN
taxlaw-9798	139	81	avoidance	avoidance	NOUN
taxlaw-9798	139	82	motives.59	motives.59	VERB
taxlaw-9798	139	83	not	not	PART
taxlaw-9798	139	84	only	only	ADV
taxlaw-9798	139	85	did	do	AUX
taxlaw-9798	139	86	this	this	DET
taxlaw-9798	139	87	place	place	NOUN
taxlaw-9798	139	88	unnecessary	unnecessary	ADJ
taxlaw-9798	139	89	burden	burden	NOUN
taxlaw-9798	139	90	on	on	ADP
taxlaw-9798	139	91	promoters	promoter	NOUN
taxlaw-9798	139	92	and	and	CCONJ
taxlaw-9798	139	93	investors	investor	NOUN
taxlaw-9798	139	94	in	in	ADP
taxlaw-9798	139	95	legitimate	legitimate	ADJ
taxlaw-9798	139	96	investment	investment	NOUN
taxlaw-9798	139	97	schemes	scheme	NOUN
taxlaw-9798	139	98	,	,	PUNCT
taxlaw-9798	139	99	but	but	CCONJ
taxlaw-9798	139	100	would	would	AUX
taxlaw-9798	139	101	also	also	ADV
taxlaw-9798	139	102	complicate	complicate	VERB
taxlaw-9798	139	103	the	the	DET
taxlaw-9798	139	104	irs	irs	PROPN
taxlaw-9798	139	105	’	'	PUNCT
taxlaw-9798	139	106	ability	ability	NOUN
taxlaw-9798	139	107	to	to	PART
taxlaw-9798	139	108	identify	identify	VERB
taxlaw-9798	139	109	and	and	CCONJ
taxlaw-9798	139	110	investigate	investigate	VERB
taxlaw-9798	139	111	abusive	abusive	ADJ
taxlaw-9798	139	112	tax	tax	NOUN
taxlaw-9798	139	113	shelters.60	shelters.60	PROPN
taxlaw-9798	139	114	in	in	ADP
taxlaw-9798	139	115	august	august	PROPN
taxlaw-9798	139	116	1984	1984	NUM
taxlaw-9798	139	117	,	,	PUNCT
taxlaw-9798	139	118	the	the	DET
taxlaw-9798	139	119	u.s	u.s	PROPN
taxlaw-9798	139	120	.	.	PROPN
taxlaw-9798	139	121	treasury	treasury	PROPN
taxlaw-9798	139	122	exempted	exempt	VERB
taxlaw-9798	139	123	from	from	ADP
taxlaw-9798	139	124	reporting	report	VERB
taxlaw-9798	139	125	certain	certain	ADJ
taxlaw-9798	139	126	types	type	NOUN
taxlaw-9798	139	127	of	of	ADP
taxlaw-9798	139	128	investments	investment	NOUN
taxlaw-9798	139	129	that	that	PRON
taxlaw-9798	139	130	posed	pose	VERB
taxlaw-9798	139	131	a	a	DET
taxlaw-9798	139	132	lower	low	ADJ
taxlaw-9798	139	133	risk	risk	NOUN
taxlaw-9798	139	134	of	of	ADP
taxlaw-9798	139	135	being	be	AUX
taxlaw-9798	139	136	considered	consider	VERB
taxlaw-9798	139	137	as	as	ADP
taxlaw-9798	139	138	abusive.61	abusive.61	ADV
taxlaw-9798	139	139	the	the	DET
taxlaw-9798	139	140	early	early	ADJ
taxlaw-9798	139	141	registration	registration	NOUN
taxlaw-9798	139	142	requirement	requirement	NOUN
taxlaw-9798	139	143	imposed	impose	VERB
taxlaw-9798	139	144	on	on	ADP
taxlaw-9798	139	145	organizers	organizer	NOUN
taxlaw-9798	139	146	provided	provide	VERB
taxlaw-9798	139	147	the	the	DET
taxlaw-9798	139	148	irs	irs	PROPN
taxlaw-9798	139	149	with	with	ADP
taxlaw-9798	139	150	a	a	DET
taxlaw-9798	139	151	tool	tool	NOUN
taxlaw-9798	139	152	to	to	PART
taxlaw-9798	139	153	identify	identify	VERB
taxlaw-9798	139	154	abusive	abusive	ADJ
taxlaw-9798	139	155	tax	tax	NOUN
taxlaw-9798	139	156	shelters	shelter	NOUN
taxlaw-9798	139	157	before	before	SCONJ
taxlaw-9798	139	158	any	any	DET
taxlaw-9798	139	159	government	government	NOUN
taxlaw-9798	139	160	revenue	revenue	NOUN
taxlaw-9798	139	161	was	be	AUX
taxlaw-9798	139	162	lost	lose	VERB
taxlaw-9798	139	163	.	.	PUNCT
taxlaw-9798	140	1	by	by	ADP
taxlaw-9798	140	2	requiring	require	VERB
taxlaw-9798	140	3	tax	tax	NOUN
taxlaw-9798	140	4	shelters	shelter	NOUN
taxlaw-9798	140	5	to	to	PART
taxlaw-9798	140	6	register	register	VERB
taxlaw-9798	140	7	on	on	ADP
taxlaw-9798	140	8	the	the	DET
taxlaw-9798	140	9	day	day	NOUN
taxlaw-9798	140	10	they	they	PRON
taxlaw-9798	140	11	first	first	ADV
taxlaw-9798	140	12	sell	sell	VERB
taxlaw-9798	140	13	their	their	PRON
taxlaw-9798	140	14	products	product	NOUN
taxlaw-9798	140	15	,	,	PUNCT
taxlaw-9798	140	16	the	the	DET
taxlaw-9798	140	17	irs	irs	PROPN
taxlaw-9798	140	18	53	53	NUM
taxlaw-9798	140	19	the	the	DET
taxlaw-9798	140	20	tax	tax	NOUN
taxlaw-9798	140	21	shelter	shelter	NOUN
taxlaw-9798	140	22	organizer	organizer	NOUN
taxlaw-9798	140	23	was	be	AUX
taxlaw-9798	140	24	“	"	PUNCT
taxlaw-9798	140	25	the	the	DET
taxlaw-9798	140	26	person	person	NOUN
taxlaw-9798	140	27	principally	principally	ADV
taxlaw-9798	140	28	responsible	responsible	ADJ
taxlaw-9798	140	29	for	for	ADP
taxlaw-9798	140	30	organizing	organize	VERB
taxlaw-9798	140	31	the	the	DET
taxlaw-9798	140	32	tax	tax	NOUN
taxlaw-9798	140	33	shelter	shelter	NOUN
taxlaw-9798	140	34	.	.	PUNCT
taxlaw-9798	140	35	”	"	PUNCT
taxlaw-9798	141	1	defra	defra	PROPN
taxlaw-9798	141	2	§	§	PROPN
taxlaw-9798	141	3	141	141	NUM
taxlaw-9798	141	4	.	.	PUNCT
taxlaw-9798	142	1	the	the	DET
taxlaw-9798	142	2	promoter	promoter	NOUN
taxlaw-9798	142	3	of	of	ADP
taxlaw-9798	142	4	the	the	DET
taxlaw-9798	142	5	scheme	scheme	NOUN
taxlaw-9798	142	6	generally	generally	ADV
taxlaw-9798	142	7	qualified	qualified	ADJ
taxlaw-9798	142	8	as	as	ADP
taxlaw-9798	142	9	the	the	DET
taxlaw-9798	142	10	organizer	organizer	NOUN
taxlaw-9798	142	11	.	.	PUNCT
taxlaw-9798	143	1	see	see	VERB
taxlaw-9798	143	2	j.	j.	PROPN
taxlaw-9798	143	3	comm	comm	PROPN
taxlaw-9798	143	4	.	.	PUNCT
taxlaw-9798	144	1	on	on	ADP
taxlaw-9798	144	2	tax’n	tax’n	NUM
taxlaw-9798	144	3	,	,	PUNCT
taxlaw-9798	144	4	supra	supra	PROPN
taxlaw-9798	144	5	note	note	NOUN
taxlaw-9798	144	6	42	42	NUM
taxlaw-9798	144	7	,	,	PUNCT
taxlaw-9798	144	8	at	at	ADP
taxlaw-9798	144	9	476	476	NUM
taxlaw-9798	144	10	.	.	PUNCT
taxlaw-9798	145	1	promoters	promoter	NOUN
taxlaw-9798	145	2	are	be	AUX
taxlaw-9798	145	3	understood	understand	VERB
taxlaw-9798	145	4	in	in	ADP
taxlaw-9798	145	5	this	this	DET
taxlaw-9798	145	6	article	article	NOUN
taxlaw-9798	145	7	to	to	PART
taxlaw-9798	145	8	mean	mean	VERB
taxlaw-9798	145	9	those	those	PRON
taxlaw-9798	145	10	who	who	PRON
taxlaw-9798	145	11	market	market	VERB
taxlaw-9798	145	12	and	and	CCONJ
taxlaw-9798	145	13	sell	sell	VERB
taxlaw-9798	145	14	tax	tax	NOUN
taxlaw-9798	145	15	products	product	NOUN
taxlaw-9798	145	16	.	.	PUNCT
taxlaw-9798	146	1	54	54	NUM
taxlaw-9798	146	2	see	see	VERB
taxlaw-9798	146	3	defra	defra	PROPN
taxlaw-9798	146	4	§	§	PROPN
taxlaw-9798	146	5	141	141	NUM
taxlaw-9798	146	6	;	;	PUNCT
taxlaw-9798	146	7	see	see	VERB
taxlaw-9798	146	8	also	also	ADV
taxlaw-9798	146	9	j.	j.	PROPN
taxlaw-9798	146	10	comm	comm	PROPN
taxlaw-9798	146	11	.	.	PUNCT
taxlaw-9798	147	1	on	on	ADP
taxlaw-9798	147	2	tax’n	tax’n	NUM
taxlaw-9798	147	3	,	,	PUNCT
taxlaw-9798	147	4	supra	supra	PROPN
taxlaw-9798	147	5	note	note	NOUN
taxlaw-9798	147	6	42	42	NUM
taxlaw-9798	147	7	,	,	PUNCT
taxlaw-9798	147	8	at	at	ADP
taxlaw-9798	147	9	476	476	NUM
taxlaw-9798	147	10	for	for	ADP
taxlaw-9798	147	11	a	a	DET
taxlaw-9798	147	12	further	further	ADJ
taxlaw-9798	147	13	discussion	discussion	NOUN
taxlaw-9798	147	14	on	on	ADP
taxlaw-9798	147	15	this	this	DET
taxlaw-9798	147	16	provision	provision	NOUN
taxlaw-9798	147	17	and	and	CCONJ
taxlaw-9798	147	18	others	other	NOUN
taxlaw-9798	147	19	.	.	PUNCT
taxlaw-9798	148	1	55	55	NUM
taxlaw-9798	148	2	defra	defra	NOUN
taxlaw-9798	148	3	required	require	VERB
taxlaw-9798	148	4	the	the	DET
taxlaw-9798	148	5	following	following	NOUN
taxlaw-9798	148	6	to	to	PART
taxlaw-9798	148	7	be	be	AUX
taxlaw-9798	148	8	included	include	VERB
taxlaw-9798	148	9	in	in	ADP
taxlaw-9798	148	10	the	the	DET
taxlaw-9798	148	11	registration	registration	NOUN
taxlaw-9798	148	12	,	,	PUNCT
taxlaw-9798	148	13	“	"	PUNCT
taxlaw-9798	148	14	(	(	PUNCT
taxlaw-9798	148	15	a	a	X
taxlaw-9798	148	16	)	)	PUNCT
taxlaw-9798	148	17	information	information	NOUN
taxlaw-9798	148	18	identifying	identify	VERB
taxlaw-9798	148	19	and	and	CCONJ
taxlaw-9798	148	20	describing	describe	VERB
taxlaw-9798	148	21	the	the	DET
taxlaw-9798	148	22	tax	tax	NOUN
taxlaw-9798	148	23	shelter	shelter	NOUN
taxlaw-9798	148	24	,	,	PUNCT
taxlaw-9798	148	25	(	(	PUNCT
taxlaw-9798	148	26	b	b	X
taxlaw-9798	148	27	)	)	PUNCT
taxlaw-9798	148	28	information	information	NOUN
taxlaw-9798	148	29	describing	describe	VERB
taxlaw-9798	148	30	the	the	DET
taxlaw-9798	148	31	tax	tax	NOUN
taxlaw-9798	148	32	benefits	benefit	NOUN
taxlaw-9798	148	33	of	of	ADP
taxlaw-9798	148	34	the	the	DET
taxlaw-9798	148	35	tax	tax	NOUN
taxlaw-9798	148	36	shelter	shelter	NOUN
taxlaw-9798	148	37	represented	represent	VERB
taxlaw-9798	148	38	(	(	PUNCT
taxlaw-9798	148	39	or	or	CCONJ
taxlaw-9798	148	40	to	to	PART
taxlaw-9798	148	41	be	be	AUX
taxlaw-9798	148	42	represented	represent	VERB
taxlaw-9798	148	43	)	)	PUNCT
taxlaw-9798	148	44	to	to	ADP
taxlaw-9798	148	45	investors	investor	NOUN
taxlaw-9798	148	46	,	,	PUNCT
taxlaw-9798	148	47	and	and	CCONJ
taxlaw-9798	148	48	(	(	PUNCT
taxlaw-9798	148	49	c	c	X
taxlaw-9798	148	50	)	)	PUNCT
taxlaw-9798	148	51	such	such	ADJ
taxlaw-9798	148	52	other	other	ADJ
taxlaw-9798	148	53	information	information	NOUN
taxlaw-9798	148	54	as	as	SCONJ
taxlaw-9798	148	55	the	the	DET
taxlaw-9798	148	56	secretary	secretary	NOUN
taxlaw-9798	148	57	may	may	AUX
taxlaw-9798	148	58	prescribe	prescribe	VERB
taxlaw-9798	148	59	.	.	PUNCT
taxlaw-9798	148	60	”	"	PUNCT
taxlaw-9798	149	1	defra	defra	PROPN
taxlaw-9798	149	2	§	§	PROPN
taxlaw-9798	149	3	141	141	NUM
taxlaw-9798	149	4	.	.	PUNCT
taxlaw-9798	149	5	56	56	NUM
taxlaw-9798	150	1	the	the	DET
taxlaw-9798	150	2	law	law	NOUN
taxlaw-9798	150	3	defined	define	VERB
taxlaw-9798	150	4	a	a	DET
taxlaw-9798	150	5	potentially	potentially	ADV
taxlaw-9798	150	6	abusive	abusive	ADJ
taxlaw-9798	150	7	tax	tax	NOUN
taxlaw-9798	150	8	shelter	shelter	NOUN
taxlaw-9798	150	9	as	as	ADP
taxlaw-9798	150	10	“	"	PUNCT
taxlaw-9798	150	11	(	(	PUNCT
taxlaw-9798	150	12	1	1	X
taxlaw-9798	150	13	)	)	PUNCT
taxlaw-9798	150	14	any	any	DET
taxlaw-9798	150	15	tax	tax	NOUN
taxlaw-9798	150	16	shelter	shelter	NOUN
taxlaw-9798	150	17	(	(	PUNCT
taxlaw-9798	150	18	as	as	SCONJ
taxlaw-9798	150	19	defined	define	VERB
taxlaw-9798	150	20	in	in	ADP
taxlaw-9798	150	21	section	section	NOUN
taxlaw-9798	150	22	6111	6111	NUM
taxlaw-9798	150	23	)	)	PUNCT
taxlaw-9798	150	24	with	with	ADP
taxlaw-9798	150	25	respect	respect	NOUN
taxlaw-9798	150	26	to	to	ADP
taxlaw-9798	150	27	which	which	DET
taxlaw-9798	150	28	registration	registration	NOUN
taxlaw-9798	150	29	is	be	AUX
taxlaw-9798	150	30	required	require	VERB
taxlaw-9798	150	31	under	under	ADP
taxlaw-9798	150	32	section	section	NOUN
taxlaw-9798	150	33	6111	6111	NUM
taxlaw-9798	150	34	,	,	PUNCT
taxlaw-9798	150	35	and	and	CCONJ
taxlaw-9798	150	36	(	(	PUNCT
taxlaw-9798	150	37	2	2	X
taxlaw-9798	150	38	)	)	PUNCT
taxlaw-9798	150	39	any	any	DET
taxlaw-9798	150	40	entity	entity	NOUN
taxlaw-9798	150	41	,	,	PUNCT
taxlaw-9798	150	42	investment	investment	NOUN
taxlaw-9798	150	43	plan	plan	NOUN
taxlaw-9798	150	44	or	or	CCONJ
taxlaw-9798	150	45	arrangement	arrangement	NOUN
taxlaw-9798	150	46	,	,	PUNCT
taxlaw-9798	150	47	or	or	CCONJ
taxlaw-9798	150	48	other	other	ADJ
taxlaw-9798	150	49	plan	plan	NOUN
taxlaw-9798	150	50	or	or	CCONJ
taxlaw-9798	150	51	arrangement	arrangement	NOUN
taxlaw-9798	150	52	which	which	PRON
taxlaw-9798	150	53	is	be	AUX
taxlaw-9798	150	54	of	of	ADP
taxlaw-9798	150	55	a	a	DET
taxlaw-9798	150	56	type	type	NOUN
taxlaw-9798	150	57	which	which	PRON
taxlaw-9798	150	58	the	the	DET
taxlaw-9798	150	59	secretary	secretary	NOUN
taxlaw-9798	150	60	determines	determine	VERB
taxlaw-9798	150	61	by	by	ADP
taxlaw-9798	150	62	regulations	regulation	NOUN
taxlaw-9798	150	63	as	as	ADP
taxlaw-9798	150	64	having	have	VERB
taxlaw-9798	150	65	a	a	DET
taxlaw-9798	150	66	potential	potential	NOUN
taxlaw-9798	150	67	for	for	ADP
taxlaw-9798	150	68	tax	tax	NOUN
taxlaw-9798	150	69	avoidance	avoidance	NOUN
taxlaw-9798	150	70	or	or	CCONJ
taxlaw-9798	150	71	evasion	evasion	NOUN
taxlaw-9798	150	72	.	.	PUNCT
taxlaw-9798	150	73	”	"	PUNCT
taxlaw-9798	151	1	defra	defra	PROPN
taxlaw-9798	151	2	§	§	PROPN
taxlaw-9798	151	3	142	142	NUM
taxlaw-9798	151	4	.	.	PUNCT
taxlaw-9798	151	5	57	57	NUM
taxlaw-9798	151	6	see	see	VERB
taxlaw-9798	151	7	i	i	PRON
taxlaw-9798	151	8	d.	d.	PROPN
taxlaw-9798	151	9	58	58	NUM
taxlaw-9798	151	10	for	for	ADP
taxlaw-9798	151	11	example	example	NOUN
taxlaw-9798	151	12	,	,	PUNCT
taxlaw-9798	151	13	suppose	suppose	VERB
taxlaw-9798	151	14	a	a	DET
taxlaw-9798	151	15	partnership	partnership	NOUN
taxlaw-9798	151	16	purchases	purchase	VERB
taxlaw-9798	151	17	an	an	DET
taxlaw-9798	151	18	office	office	NOUN
taxlaw-9798	151	19	building	building	NOUN
taxlaw-9798	151	20	and	and	CCONJ
taxlaw-9798	151	21	is	be	AUX
taxlaw-9798	151	22	subject	subject	ADJ
taxlaw-9798	151	23	to	to	ADP
taxlaw-9798	151	24	annual	annual	ADJ
taxlaw-9798	151	25	interest	interest	NOUN
taxlaw-9798	151	26	payments	payment	NOUN
taxlaw-9798	151	27	of	of	ADP
taxlaw-9798	151	28	$	$	SYM
taxlaw-9798	151	29	1,000,000	1,000,000	NUM
taxlaw-9798	151	30	on	on	ADP
taxlaw-9798	151	31	a	a	DET
taxlaw-9798	151	32	mortgage	mortgage	NOUN
taxlaw-9798	151	33	.	.	PUNCT
taxlaw-9798	152	1	other	other	ADJ
taxlaw-9798	152	2	expenses	expense	NOUN
taxlaw-9798	152	3	total	total	VERB
taxlaw-9798	152	4	$	$	SYM
taxlaw-9798	152	5	400,000	400,000	NUM
taxlaw-9798	152	6	.	.	PUNCT
taxlaw-9798	153	1	the	the	DET
taxlaw-9798	153	2	partnership	partnership	NOUN
taxlaw-9798	153	3	has	have	VERB
taxlaw-9798	153	4	100	100	NUM
taxlaw-9798	153	5	investors	investor	NOUN
taxlaw-9798	153	6	who	who	PRON
taxlaw-9798	153	7	invest	invest	VERB
taxlaw-9798	153	8	$	$	SYM
taxlaw-9798	153	9	2,000	2,000	NUM
taxlaw-9798	153	10	each	each	PRON
taxlaw-9798	153	11	in	in	ADP
taxlaw-9798	153	12	the	the	DET
taxlaw-9798	153	13	first	first	ADJ
taxlaw-9798	153	14	year	year	NOUN
taxlaw-9798	153	15	for	for	ADP
taxlaw-9798	153	16	a	a	DET
taxlaw-9798	153	17	total	total	ADJ
taxlaw-9798	153	18	investment	investment	NOUN
taxlaw-9798	153	19	of	of	ADP
taxlaw-9798	153	20	$	$	SYM
taxlaw-9798	153	21	200,000	200,000	NUM
taxlaw-9798	153	22	.	.	PUNCT
taxlaw-9798	154	1	in	in	ADP
taxlaw-9798	154	2	this	this	DET
taxlaw-9798	154	3	case	case	NOUN
taxlaw-9798	154	4	the	the	DET
taxlaw-9798	154	5	tax	tax	NOUN
taxlaw-9798	154	6	shelter	shelter	NOUN
taxlaw-9798	154	7	ratio	ratio	NOUN
taxlaw-9798	154	8	would	would	AUX
taxlaw-9798	154	9	be	be	AUX
taxlaw-9798	154	10	$	$	SYM
taxlaw-9798	154	11	1,400,000	1,400,000	NUM
taxlaw-9798	154	12	+	+	NOUN
taxlaw-9798	154	13	200∗0	200∗0	PROPN
taxlaw-9798	154	14	$	$	SYM
taxlaw-9798	154	15	200,000	200,000	NUM
taxlaw-9798	154	16	=	=	SYM
taxlaw-9798	154	17	7	7	NUM
taxlaw-9798	154	18	.	.	X
taxlaw-9798	154	19	for	for	ADP
taxlaw-9798	154	20	a	a	DET
taxlaw-9798	154	21	more	more	ADV
taxlaw-9798	154	22	detailed	detailed	ADJ
taxlaw-9798	154	23	breakdown	breakdown	NOUN
taxlaw-9798	154	24	of	of	ADP
taxlaw-9798	154	25	a	a	DET
taxlaw-9798	154	26	similar	similar	ADJ
taxlaw-9798	154	27	example	example	NOUN
taxlaw-9798	154	28	,	,	PUNCT
taxlaw-9798	154	29	see	see	VERB
taxlaw-9798	154	30	stephen	stephen	PROPN
taxlaw-9798	154	31	saporta	saporta	PROPN
taxlaw-9798	154	32	,	,	PUNCT
taxlaw-9798	154	33	tax	tax	NOUN
taxlaw-9798	154	34	shelter	shelter	NOUN
taxlaw-9798	154	35	registration	registration	NOUN
taxlaw-9798	154	36	:	:	PUNCT
taxlaw-9798	154	37	an	an	DET
taxlaw-9798	154	38	alternative	alternative	ADJ
taxlaw-9798	154	39	proposal	proposal	NOUN
taxlaw-9798	154	40	that	that	PRON
taxlaw-9798	154	41	leads	lead	VERB
taxlaw-9798	154	42	to	to	ADP
taxlaw-9798	154	43	the	the	DET
taxlaw-9798	154	44	efficient	efficient	ADJ
taxlaw-9798	154	45	identification	identification	NOUN
taxlaw-9798	154	46	of	of	ADP
taxlaw-9798	154	47	abusive	abusive	ADJ
taxlaw-9798	154	48	tax	tax	NOUN
taxlaw-9798	154	49	shelters	shelter	NOUN
taxlaw-9798	154	50	,	,	PUNCT
taxlaw-9798	154	51	20	20	NUM
taxlaw-9798	154	52	val	val	NOUN
taxlaw-9798	154	53	.	.	PUNCT
taxlaw-9798	155	1	u.	u.	PROPN
taxlaw-9798	155	2	l.	l.	PROPN
taxlaw-9798	155	3	rev	rev	PROPN
taxlaw-9798	155	4	.	.	PROPN
taxlaw-9798	155	5	489	489	NUM
taxlaw-9798	155	6	,	,	PUNCT
taxlaw-9798	155	7	521	521	NUM
taxlaw-9798	155	8	-	-	SYM
taxlaw-9798	155	9	25	25	NUM
taxlaw-9798	155	10	(	(	PUNCT
taxlaw-9798	155	11	1986	1986	NUM
taxlaw-9798	155	12	)	)	PUNCT
taxlaw-9798	155	13	.	.	PUNCT
taxlaw-9798	156	1	the	the	DET
taxlaw-9798	156	2	tax	tax	NOUN
taxlaw-9798	156	3	shelter	shelter	NOUN
taxlaw-9798	156	4	ratio	ratio	NOUN
taxlaw-9798	156	5	was	be	AUX
taxlaw-9798	156	6	later	later	ADV
taxlaw-9798	156	7	changed	change	VERB
taxlaw-9798	156	8	to	to	ADP
taxlaw-9798	156	9	350	350	NUM
taxlaw-9798	156	10	%	%	NOUN
taxlaw-9798	156	11	of	of	ADP
taxlaw-9798	156	12	credits	credit	NOUN
taxlaw-9798	156	13	in	in	ADP
taxlaw-9798	156	14	the	the	DET
taxlaw-9798	156	15	tax	tax	NOUN
taxlaw-9798	156	16	reform	reform	NOUN
taxlaw-9798	156	17	act	act	NOUN
taxlaw-9798	156	18	of	of	ADP
taxlaw-9798	156	19	1986	1986	NUM
taxlaw-9798	156	20	to	to	PART
taxlaw-9798	156	21	account	account	VERB
taxlaw-9798	156	22	for	for	ADP
taxlaw-9798	156	23	altered	altered	ADJ
taxlaw-9798	156	24	tax	tax	NOUN
taxlaw-9798	156	25	rates	rate	NOUN
taxlaw-9798	156	26	.	.	PUNCT
taxlaw-9798	157	1	see	see	VERB
taxlaw-9798	157	2	tax	tax	NOUN
taxlaw-9798	157	3	reform	reform	NOUN
taxlaw-9798	157	4	act	act	NOUN
taxlaw-9798	157	5	of	of	ADP
taxlaw-9798	157	6	1986	1986	NUM
taxlaw-9798	157	7	§	§	PROPN
taxlaw-9798	157	8	1531	1531	NUM
taxlaw-9798	157	9	,	,	PUNCT
taxlaw-9798	157	10	26	26	NUM
taxlaw-9798	157	11	u.s.c	u.s.c	ADJ
taxlaw-9798	157	12	.	.	PUNCT
taxlaw-9798	158	1	§	§	PROPN
taxlaw-9798	158	2	1	1	NUM
taxlaw-9798	158	3	(	(	PUNCT
taxlaw-9798	158	4	1986	1986	NUM
taxlaw-9798	158	5	)	)	PUNCT
taxlaw-9798	158	6	.	.	PUNCT
taxlaw-9798	159	1	59	59	NUM
taxlaw-9798	159	2	see	see	VERB
taxlaw-9798	159	3	saporta	saporta	PROPN
taxlaw-9798	159	4	,	,	PUNCT
taxlaw-9798	159	5	supra	supra	PROPN
taxlaw-9798	159	6	note	note	PROPN
taxlaw-9798	159	7	58	58	NUM
taxlaw-9798	159	8	,	,	PUNCT
taxlaw-9798	159	9	at	at	ADP
taxlaw-9798	159	10	512	512	NUM
taxlaw-9798	159	11	,	,	PUNCT
taxlaw-9798	159	12	517	517	NUM
taxlaw-9798	159	13	.	.	NOUN
taxlaw-9798	159	14	60	60	NUM
taxlaw-9798	159	15	see	see	VERB
taxlaw-9798	159	16	i	i	PRON
taxlaw-9798	159	17	d.	d.	PROPN
taxlaw-9798	159	18	at	at	ADP
taxlaw-9798	159	19	517	517	NUM
taxlaw-9798	159	20	.	.	PUNCT
taxlaw-9798	159	21	61	61	NUM
taxlaw-9798	159	22	this	this	DET
taxlaw-9798	159	23	exception	exception	NOUN
taxlaw-9798	159	24	applied	apply	VERB
taxlaw-9798	159	25	to	to	ADP
taxlaw-9798	159	26	what	what	PRON
taxlaw-9798	159	27	was	be	AUX
taxlaw-9798	159	28	referred	refer	VERB
taxlaw-9798	159	29	to	to	ADP
taxlaw-9798	159	30	as	as	ADP
taxlaw-9798	159	31	“	"	PUNCT
taxlaw-9798	159	32	projected	project	VERB
taxlaw-9798	159	33	income	income	NOUN
taxlaw-9798	159	34	investments	investment	NOUN
taxlaw-9798	159	35	.	.	PUNCT
taxlaw-9798	159	36	”	"	PUNCT
taxlaw-9798	159	37	temp	temp	NOUN
taxlaw-9798	159	38	.	.	PUNCT
taxlaw-9798	160	1	treas	treas	PROPN
taxlaw-9798	160	2	.	.	PUNCT
taxlaw-9798	161	1	reg	reg	PROPN
taxlaw-9798	161	2	.	.	PUNCT
taxlaw-9798	162	1	§	§	PROPN
taxlaw-9798	162	2	301.6111	301.6111	NUM
taxlaw-9798	162	3	-	-	SYM
taxlaw-9798	162	4	1	1	NUM
taxlaw-9798	162	5	t	t	NOUN
taxlaw-9798	162	6	,	,	PUNCT
taxlaw-9798	162	7	q&a	q&a	PROPN
taxlaw-9798	162	8	57a	57a	NUM
taxlaw-9798	162	9	,	,	PUNCT
taxlaw-9798	162	10	57b	57b	NOUN
taxlaw-9798	162	11	(	(	PUNCT
taxlaw-9798	162	12	1985	1985	NUM
taxlaw-9798	162	13	)	)	PUNCT
taxlaw-9798	162	14	.	.	PUNCT
taxlaw-9798	163	1	2022	2022	NUM
taxlaw-9798	163	2	]	]	PUNCT
taxlaw-9798	163	3	mandatory	mandatory	ADJ
taxlaw-9798	163	4	disclosure	disclosure	NOUN
taxlaw-9798	163	5	rules	rule	NOUN
taxlaw-9798	163	6	131	131	NUM
taxlaw-9798	163	7	could	could	AUX
taxlaw-9798	163	8	begin	begin	VERB
taxlaw-9798	163	9	investigating	investigate	VERB
taxlaw-9798	163	10	potentially	potentially	ADV
taxlaw-9798	163	11	abusive	abusive	ADJ
taxlaw-9798	163	12	tax	tax	NOUN
taxlaw-9798	163	13	shelters	shelter	NOUN
taxlaw-9798	163	14	earlier	early	ADV
taxlaw-9798	163	15	than	than	ADP
taxlaw-9798	163	16	before	before	ADV
taxlaw-9798	163	17	.	.	PUNCT
taxlaw-9798	164	1	the	the	DET
taxlaw-9798	164	2	irs	irs	PROPN
taxlaw-9798	164	3	could	could	AUX
taxlaw-9798	164	4	then	then	ADV
taxlaw-9798	164	5	send	send	VERB
taxlaw-9798	164	6	pre	pre	ADJ
taxlaw-9798	164	7	-	-	ADJ
taxlaw-9798	164	8	filing	filing	ADJ
taxlaw-9798	164	9	notification	notification	NOUN
taxlaw-9798	164	10	letters	letter	NOUN
taxlaw-9798	164	11	to	to	ADP
taxlaw-9798	164	12	investors	investor	NOUN
taxlaw-9798	164	13	to	to	PART
taxlaw-9798	164	14	warn	warn	VERB
taxlaw-9798	164	15	them	they	PRON
taxlaw-9798	164	16	of	of	ADP
taxlaw-9798	164	17	an	an	DET
taxlaw-9798	164	18	abusive	abusive	ADJ
taxlaw-9798	164	19	tax	tax	NOUN
taxlaw-9798	164	20	shelter	shelter	NOUN
taxlaw-9798	164	21	scheme	scheme	NOUN
taxlaw-9798	164	22	before	before	SCONJ
taxlaw-9798	164	23	any	any	DET
taxlaw-9798	164	24	investors	investor	NOUN
taxlaw-9798	164	25	had	have	AUX
taxlaw-9798	164	26	actually	actually	ADV
taxlaw-9798	164	27	used	use	VERB
taxlaw-9798	164	28	the	the	DET
taxlaw-9798	164	29	shelter	shelter	NOUN
taxlaw-9798	164	30	to	to	PART
taxlaw-9798	164	31	deny	deny	VERB
taxlaw-9798	164	32	the	the	DET
taxlaw-9798	164	33	government	government	NOUN
taxlaw-9798	164	34	its	its	PRON
taxlaw-9798	164	35	due	due	ADJ
taxlaw-9798	164	36	revenue.62	revenue.62	NOUN
taxlaw-9798	164	37	previously	previously	ADV
taxlaw-9798	164	38	,	,	PUNCT
taxlaw-9798	164	39	taxpayers	taxpayer	NOUN
taxlaw-9798	164	40	investing	invest	VERB
taxlaw-9798	164	41	in	in	ADP
taxlaw-9798	164	42	these	these	DET
taxlaw-9798	164	43	shelters	shelter	NOUN
taxlaw-9798	164	44	could	could	AUX
taxlaw-9798	164	45	play	play	VERB
taxlaw-9798	164	46	the	the	DET
taxlaw-9798	164	47	audit	audit	NOUN
taxlaw-9798	164	48	lottery	lottery	NOUN
taxlaw-9798	164	49	and	and	CCONJ
taxlaw-9798	164	50	hope	hope	VERB
taxlaw-9798	164	51	that	that	SCONJ
taxlaw-9798	164	52	the	the	DET
taxlaw-9798	164	53	irs	irs	PROPN
taxlaw-9798	164	54	’	'	PUNCT
taxlaw-9798	164	55	lack	lack	NOUN
taxlaw-9798	164	56	of	of	ADP
taxlaw-9798	164	57	comprehensive	comprehensive	ADJ
taxlaw-9798	164	58	data	datum	NOUN
taxlaw-9798	164	59	would	would	AUX
taxlaw-9798	164	60	shield	shield	VERB
taxlaw-9798	164	61	them	they	PRON
taxlaw-9798	164	62	from	from	ADP
taxlaw-9798	164	63	consequences.63	consequences.63	PROPN
taxlaw-9798	164	64	the	the	DET
taxlaw-9798	164	65	information	information	NOUN
taxlaw-9798	164	66	obtained	obtain	VERB
taxlaw-9798	164	67	also	also	ADV
taxlaw-9798	164	68	allowed	allow	VERB
taxlaw-9798	164	69	the	the	DET
taxlaw-9798	164	70	u.s	u.s	PROPN
taxlaw-9798	164	71	.	.	PROPN
taxlaw-9798	164	72	treasury	treasury	PROPN
taxlaw-9798	164	73	to	to	PART
taxlaw-9798	164	74	identify	identify	VERB
taxlaw-9798	164	75	the	the	DET
taxlaw-9798	164	76	legislative	legislative	ADJ
taxlaw-9798	164	77	loopholes	loophole	NOUN
taxlaw-9798	164	78	commonly	commonly	ADV
taxlaw-9798	164	79	exploited	exploit	VERB
taxlaw-9798	164	80	in	in	ADP
taxlaw-9798	164	81	tax	tax	NOUN
taxlaw-9798	164	82	shelter	shelter	NOUN
taxlaw-9798	164	83	arrangements	arrangement	NOUN
taxlaw-9798	164	84	,	,	PUNCT
taxlaw-9798	164	85	which	which	PRON
taxlaw-9798	164	86	eventually	eventually	ADV
taxlaw-9798	164	87	led	lead	VERB
taxlaw-9798	164	88	congress	congress	PROPN
taxlaw-9798	164	89	to	to	PART
taxlaw-9798	164	90	enact	enact	VERB
taxlaw-9798	164	91	the	the	DET
taxlaw-9798	164	92	tax	tax	NOUN
taxlaw-9798	164	93	reform	reform	NOUN
taxlaw-9798	164	94	act	act	NOUN
taxlaw-9798	164	95	of	of	ADP
taxlaw-9798	164	96	1986	1986	NUM
taxlaw-9798	164	97	.	.	PUNCT
taxlaw-9798	165	1	the	the	DET
taxlaw-9798	165	2	tax	tax	NOUN
taxlaw-9798	165	3	reform	reform	PROPN
taxlaw-9798	165	4	act	act	NOUN
taxlaw-9798	165	5	of	of	ADP
taxlaw-9798	165	6	1986	1986	NUM
taxlaw-9798	165	7	raised	raise	VERB
taxlaw-9798	165	8	penalties	penalty	NOUN
taxlaw-9798	165	9	for	for	ADP
taxlaw-9798	165	10	failing	fail	VERB
taxlaw-9798	165	11	to	to	PART
taxlaw-9798	165	12	comply	comply	VERB
taxlaw-9798	165	13	with	with	ADP
taxlaw-9798	165	14	many	many	ADJ
taxlaw-9798	165	15	of	of	ADP
taxlaw-9798	165	16	the	the	DET
taxlaw-9798	165	17	requirements	requirement	NOUN
taxlaw-9798	165	18	of	of	ADP
taxlaw-9798	165	19	the	the	DET
taxlaw-9798	165	20	1984	1984	NUM
taxlaw-9798	165	21	act	act	NOUN
taxlaw-9798	165	22	including	include	VERB
taxlaw-9798	165	23	a	a	DET
taxlaw-9798	165	24	failure	failure	NOUN
taxlaw-9798	165	25	to	to	PART
taxlaw-9798	165	26	register	register	VERB
taxlaw-9798	165	27	as	as	ADP
taxlaw-9798	165	28	a	a	DET
taxlaw-9798	165	29	tax	tax	NOUN
taxlaw-9798	165	30	shelter.64	shelter.64	NOUN
taxlaw-9798	165	31	the	the	DET
taxlaw-9798	165	32	1986	1986	NUM
taxlaw-9798	165	33	tax	tax	NOUN
taxlaw-9798	165	34	reform	reform	NOUN
taxlaw-9798	165	35	also	also	ADV
taxlaw-9798	165	36	implemented	implement	VERB
taxlaw-9798	165	37	other	other	ADJ
taxlaw-9798	165	38	tax	tax	NOUN
taxlaw-9798	165	39	measures	measure	NOUN
taxlaw-9798	165	40	that	that	PRON
taxlaw-9798	165	41	reduced	reduce	VERB
taxlaw-9798	165	42	the	the	DET
taxlaw-9798	165	43	attractiveness	attractiveness	NOUN
taxlaw-9798	165	44	of	of	ADP
taxlaw-9798	165	45	tax	tax	NOUN
taxlaw-9798	165	46	shelters.65	shelters.65	PROPN
taxlaw-9798	165	47	these	these	DET
taxlaw-9798	165	48	measures	measure	NOUN
taxlaw-9798	165	49	in	in	ADP
taxlaw-9798	165	50	combination	combination	NOUN
taxlaw-9798	165	51	with	with	ADP
taxlaw-9798	165	52	the	the	DET
taxlaw-9798	165	53	anti	anti	ADJ
taxlaw-9798	165	54	-	-	ADJ
taxlaw-9798	165	55	tax	tax	ADJ
taxlaw-9798	165	56	shelter	shelter	NOUN
taxlaw-9798	165	57	changes	change	NOUN
taxlaw-9798	165	58	of	of	ADP
taxlaw-9798	165	59	1984	1984	NUM
taxlaw-9798	165	60	were	be	AUX
taxlaw-9798	165	61	effective	effective	ADJ
taxlaw-9798	165	62	in	in	ADP
taxlaw-9798	165	63	suppressing	suppress	VERB
taxlaw-9798	165	64	the	the	DET
taxlaw-9798	165	65	mass	mass	ADV
taxlaw-9798	165	66	-	-	PUNCT
taxlaw-9798	165	67	marketed	market	VERB
taxlaw-9798	165	68	individual	individual	ADJ
taxlaw-9798	165	69	tax	tax	NOUN
taxlaw-9798	165	70	shelter	shelter	NOUN
taxlaw-9798	165	71	industry.66	industry.66	VERB
taxlaw-9798	165	72	the	the	DET
taxlaw-9798	165	73	number	number	NOUN
taxlaw-9798	165	74	of	of	ADP
taxlaw-9798	165	75	individual	individual	ADJ
taxlaw-9798	165	76	tax	tax	NOUN
taxlaw-9798	165	77	shelters	shelter	NOUN
taxlaw-9798	165	78	declined	decline	VERB
taxlaw-9798	165	79	after	after	ADP
taxlaw-9798	165	80	1986.67	1986.67	NUM
taxlaw-9798	165	81	it	it	PRON
taxlaw-9798	165	82	is	be	AUX
taxlaw-9798	165	83	not	not	PART
taxlaw-9798	165	84	entirely	entirely	ADV
taxlaw-9798	165	85	clear	clear	ADJ
taxlaw-9798	165	86	how	how	SCONJ
taxlaw-9798	165	87	much	much	ADJ
taxlaw-9798	165	88	of	of	ADP
taxlaw-9798	165	89	this	this	DET
taxlaw-9798	165	90	decline	decline	NOUN
taxlaw-9798	165	91	resulted	result	VERB
taxlaw-9798	165	92	directly	directly	ADV
taxlaw-9798	165	93	from	from	ADP
taxlaw-9798	165	94	the	the	DET
taxlaw-9798	165	95	tax	tax	NOUN
taxlaw-9798	165	96	shelter	shelter	NOUN
taxlaw-9798	165	97	registration	registration	NOUN
taxlaw-9798	165	98	rules	rule	NOUN
taxlaw-9798	165	99	.	.	PUNCT
taxlaw-9798	166	1	a	a	DET
taxlaw-9798	166	2	government	government	NOUN
taxlaw-9798	166	3	accountability	accountability	NOUN
taxlaw-9798	166	4	office	office	NOUN
taxlaw-9798	166	5	(	(	PUNCT
taxlaw-9798	166	6	gao	gao	PROPN
taxlaw-9798	166	7	)	)	PUNCT
taxlaw-9798	166	8	report	report	NOUN
taxlaw-9798	166	9	from	from	ADP
taxlaw-9798	166	10	1988	1988	NUM
taxlaw-9798	166	11	found	find	VERB
taxlaw-9798	166	12	that	that	SCONJ
taxlaw-9798	166	13	the	the	DET
taxlaw-9798	166	14	tax	tax	NOUN
taxlaw-9798	166	15	shelter	shelter	NOUN
taxlaw-9798	166	16	registration	registration	NOUN
taxlaw-9798	166	17	program	program	NOUN
taxlaw-9798	166	18	could	could	AUX
taxlaw-9798	166	19	be	be	AUX
taxlaw-9798	166	20	improved.68	improved.68	NOUN
taxlaw-9798	166	21	some	some	DET
taxlaw-9798	166	22	analysts	analyst	NOUN
taxlaw-9798	166	23	have	have	AUX
taxlaw-9798	166	24	argued	argue	VERB
taxlaw-9798	166	25	62	62	NUM
taxlaw-9798	166	26	see	see	VERB
taxlaw-9798	166	27	michael	michael	PROPN
taxlaw-9798	166	28	j.	j.	PROPN
taxlaw-9798	166	29	bradley	bradley	PROPN
taxlaw-9798	166	30	,	,	PUNCT
taxlaw-9798	166	31	registration	registration	NOUN
taxlaw-9798	166	32	of	of	ADP
taxlaw-9798	166	33	tax	tax	NOUN
taxlaw-9798	166	34	shelters	shelter	NOUN
taxlaw-9798	166	35	,	,	PUNCT
taxlaw-9798	166	36	63	63	NUM
taxlaw-9798	166	37	taxes	taxis	NOUN
taxlaw-9798	166	38	563	563	NUM
taxlaw-9798	166	39	,	,	PUNCT
taxlaw-9798	166	40	565	565	NUM
taxlaw-9798	166	41	(	(	PUNCT
taxlaw-9798	166	42	1985	1985	NUM
taxlaw-9798	166	43	)	)	PUNCT
taxlaw-9798	166	44	(	(	PUNCT
taxlaw-9798	166	45	“	"	PUNCT
taxlaw-9798	166	46	the	the	DET
taxlaw-9798	166	47	irs	irs	PROPN
taxlaw-9798	166	48	decided	decide	VERB
taxlaw-9798	166	49	that	that	SCONJ
taxlaw-9798	166	50	the	the	DET
taxlaw-9798	166	51	only	only	ADJ
taxlaw-9798	166	52	way	way	NOUN
taxlaw-9798	166	53	to	to	PART
taxlaw-9798	166	54	stop	stop	VERB
taxlaw-9798	166	55	the	the	DET
taxlaw-9798	166	56	proliferation	proliferation	NOUN
taxlaw-9798	166	57	was	be	AUX
taxlaw-9798	166	58	to	to	PART
taxlaw-9798	166	59	identify	identify	VERB
taxlaw-9798	166	60	potentially	potentially	ADV
taxlaw-9798	166	61	abusive	abusive	ADJ
taxlaw-9798	166	62	tax	tax	NOUN
taxlaw-9798	166	63	shelters	shelter	NOUN
taxlaw-9798	166	64	and	and	CCONJ
taxlaw-9798	166	65	warn	warn	VERB
taxlaw-9798	166	66	gullible	gullible	ADJ
taxlaw-9798	166	67	investors	investor	NOUN
taxlaw-9798	166	68	before	before	SCONJ
taxlaw-9798	166	69	the	the	DET
taxlaw-9798	166	70	investments	investment	NOUN
taxlaw-9798	166	71	were	be	AUX
taxlaw-9798	166	72	sold	sell	VERB
taxlaw-9798	166	73	,	,	PUNCT
taxlaw-9798	166	74	rather	rather	ADV
taxlaw-9798	166	75	than	than	ADP
taxlaw-9798	166	76	attacking	attack	VERB
taxlaw-9798	166	77	the	the	DET
taxlaw-9798	166	78	transactions	transaction	NOUN
taxlaw-9798	166	79	retrospectively	retrospectively	ADV
taxlaw-9798	166	80	.	.	PUNCT
taxlaw-9798	166	81	.	.	PUNCT
taxlaw-9798	166	82	.	.	PUNCT
taxlaw-9798	166	83	.	.	PUNCT
taxlaw-9798	167	1	this	this	PRON
taxlaw-9798	167	2	is	be	AUX
taxlaw-9798	167	3	done	do	VERB
taxlaw-9798	167	4	by	by	ADP
taxlaw-9798	167	5	issuing	issue	VERB
taxlaw-9798	167	6	‘	'	PUNCT
taxlaw-9798	167	7	pre	pre	ADJ
taxlaw-9798	167	8	-	-	ADJ
taxlaw-9798	167	9	filing	filing	ADJ
taxlaw-9798	167	10	notification	notification	NOUN
taxlaw-9798	167	11	letters	letter	NOUN
taxlaw-9798	167	12	’	'	PUNCT
taxlaw-9798	167	13	to	to	ADP
taxlaw-9798	167	14	investors	investor	NOUN
taxlaw-9798	167	15	,	,	PUNCT
taxlaw-9798	167	16	warning	warn	VERB
taxlaw-9798	167	17	them	they	PRON
taxlaw-9798	167	18	of	of	ADP
taxlaw-9798	167	19	the	the	DET
taxlaw-9798	167	20	potential	potential	ADJ
taxlaw-9798	167	21	pitfalls	pitfall	NOUN
taxlaw-9798	167	22	.	.	PUNCT
taxlaw-9798	167	23	”	"	PUNCT
taxlaw-9798	167	24	)	)	PUNCT
taxlaw-9798	167	25	.	.	PUNCT
taxlaw-9798	168	1	for	for	ADP
taxlaw-9798	168	2	further	further	ADJ
taxlaw-9798	168	3	information	information	NOUN
taxlaw-9798	168	4	on	on	ADP
taxlaw-9798	168	5	pre	pre	ADJ
taxlaw-9798	168	6	-	-	ADJ
taxlaw-9798	168	7	filing	filing	NOUN
taxlaw-9798	168	8	notifications	notification	NOUN
taxlaw-9798	168	9	,	,	PUNCT
taxlaw-9798	168	10	see	see	PROPN
taxlaw-9798	168	11	rev	rev	PROPN
taxlaw-9798	168	12	.	.	PROPN
taxlaw-9798	168	13	proc	proc	PROPN
taxlaw-9798	168	14	.	.	PUNCT
taxlaw-9798	169	1	83	83	NUM
taxlaw-9798	169	2	-	-	SYM
taxlaw-9798	169	3	78	78	NUM
taxlaw-9798	169	4	,	,	PUNCT
taxlaw-9798	169	5	1983	1983	NUM
taxlaw-9798	169	6	-	-	SYM
taxlaw-9798	169	7	2	2	NUM
taxlaw-9798	169	8	c.b	c.b	PROPN
taxlaw-9798	169	9	.	.	PROPN
taxlaw-9798	169	10	595	595	NUM
taxlaw-9798	169	11	;	;	PUNCT
taxlaw-9798	169	12	rev	rev	PROPN
taxlaw-9798	169	13	.	.	PROPN
taxlaw-9798	169	14	proc	proc	PROPN
taxlaw-9798	169	15	.	.	PUNCT
taxlaw-9798	170	1	84	84	NUM
taxlaw-9798	170	2	-	-	SYM
taxlaw-9798	170	3	84	84	NUM
taxlaw-9798	170	4	,	,	PUNCT
taxlaw-9798	170	5	1984	1984	NUM
taxlaw-9798	170	6	-	-	SYM
taxlaw-9798	170	7	2	2	NUM
taxlaw-9798	170	8	c.b	c.b	PROPN
taxlaw-9798	170	9	.	.	PROPN
taxlaw-9798	170	10	782	782	NUM
taxlaw-9798	170	11	;	;	PUNCT
taxlaw-9798	170	12	caplin	caplin	PROPN
taxlaw-9798	170	13	,	,	PUNCT
taxlaw-9798	170	14	supra	supra	PROPN
taxlaw-9798	170	15	note	note	PROPN
taxlaw-9798	170	16	39	39	NUM
taxlaw-9798	170	17	,	,	PUNCT
taxlaw-9798	170	18	at	at	ADP
taxlaw-9798	170	19	734	734	NUM
taxlaw-9798	170	20	;	;	PUNCT
taxlaw-9798	170	21	allan	allan	PROPN
taxlaw-9798	170	22	karnes	karnes	PROPN
taxlaw-9798	170	23	&	&	CCONJ
taxlaw-9798	170	24	roger	roger	PROPN
taxlaw-9798	170	25	lively	lively	PROPN
taxlaw-9798	170	26	,	,	PUNCT
taxlaw-9798	170	27	striking	strike	VERB
taxlaw-9798	170	28	back	back	ADV
taxlaw-9798	170	29	at	at	ADP
taxlaw-9798	170	30	the	the	DET
taxlaw-9798	170	31	irs	irs	PROPN
taxlaw-9798	170	32	:	:	PUNCT
taxlaw-9798	170	33	using	use	VERB
taxlaw-9798	170	34	internal	internal	ADJ
taxlaw-9798	170	35	revenue	revenue	NOUN
taxlaw-9798	170	36	code	code	NOUN
taxlaw-9798	170	37	provisions	provision	NOUN
taxlaw-9798	170	38	to	to	PART
taxlaw-9798	170	39	redress	redress	VERB
taxlaw-9798	170	40	unauthorized	unauthorized	ADJ
taxlaw-9798	170	41	disclosures	disclosure	NOUN
taxlaw-9798	170	42	of	of	ADP
taxlaw-9798	170	43	tax	tax	NOUN
taxlaw-9798	170	44	returns	return	NOUN
taxlaw-9798	170	45	or	or	CCONJ
taxlaw-9798	170	46	return	return	VERB
taxlaw-9798	170	47	information	information	NOUN
taxlaw-9798	170	48	,	,	PUNCT
taxlaw-9798	170	49	23	23	NUM
taxlaw-9798	170	50	seton	seton	PROPN
taxlaw-9798	170	51	hall	hall	PROPN
taxlaw-9798	170	52	l.	l.	PROPN
taxlaw-9798	170	53	rev	rev	PROPN
taxlaw-9798	170	54	.	.	PROPN
taxlaw-9798	171	1	924	924	NUM
taxlaw-9798	171	2	(	(	PUNCT
taxlaw-9798	171	3	1993	1993	NUM
taxlaw-9798	171	4	)	)	PUNCT
taxlaw-9798	171	5	.	.	PUNCT
taxlaw-9798	172	1	63	63	NUM
taxlaw-9798	172	2	for	for	ADP
taxlaw-9798	172	3	further	further	ADJ
taxlaw-9798	172	4	discussion	discussion	NOUN
taxlaw-9798	172	5	,	,	PUNCT
taxlaw-9798	172	6	see	see	VERB
taxlaw-9798	172	7	j.	j.	PROPN
taxlaw-9798	172	8	comm	comm	PROPN
taxlaw-9798	172	9	.	.	PUNCT
taxlaw-9798	173	1	on	on	ADP
taxlaw-9798	173	2	tax'n	tax'n	NOUN
taxlaw-9798	173	3	,	,	PUNCT
taxlaw-9798	173	4	supra	supra	PROPN
taxlaw-9798	173	5	note	note	PROPN
taxlaw-9798	173	6	45	45	NUM
taxlaw-9798	173	7	,	,	PUNCT
taxlaw-9798	173	8	at	at	ADP
taxlaw-9798	173	9	216	216	NUM
taxlaw-9798	173	10	,	,	PUNCT
taxlaw-9798	173	11	wherein	wherein	SCONJ
taxlaw-9798	173	12	the	the	DET
taxlaw-9798	173	13	problem	problem	NOUN
taxlaw-9798	173	14	of	of	ADP
taxlaw-9798	173	15	the	the	DET
taxlaw-9798	173	16	audit	audit	NOUN
taxlaw-9798	173	17	lottery	lottery	NOUN
taxlaw-9798	173	18	is	be	AUX
taxlaw-9798	173	19	lamented	lament	VERB
taxlaw-9798	173	20	and	and	CCONJ
taxlaw-9798	173	21	the	the	DET
taxlaw-9798	173	22	reasons	reason	NOUN
taxlaw-9798	173	23	for	for	ADP
taxlaw-9798	173	24	its	its	PRON
taxlaw-9798	173	25	persistence	persistence	NOUN
taxlaw-9798	173	26	at	at	ADP
taxlaw-9798	173	27	the	the	DET
taxlaw-9798	173	28	time	time	NOUN
taxlaw-9798	173	29	are	be	AUX
taxlaw-9798	173	30	elaborated	elaborate	VERB
taxlaw-9798	173	31	.	.	PUNCT
taxlaw-9798	174	1	for	for	ADP
taxlaw-9798	174	2	a	a	DET
taxlaw-9798	174	3	general	general	ADJ
taxlaw-9798	174	4	discussion	discussion	NOUN
taxlaw-9798	174	5	on	on	ADP
taxlaw-9798	174	6	the	the	DET
taxlaw-9798	174	7	audit	audit	NOUN
taxlaw-9798	174	8	lottery	lottery	NOUN
taxlaw-9798	174	9	problems	problem	NOUN
taxlaw-9798	174	10	,	,	PUNCT
taxlaw-9798	174	11	see	see	VERB
taxlaw-9798	174	12	yoram	yoram	PROPN
taxlaw-9798	174	13	keinan	keinan	PROPN
taxlaw-9798	174	14	,	,	PUNCT
taxlaw-9798	174	15	playing	play	VERB
taxlaw-9798	174	16	the	the	DET
taxlaw-9798	174	17	audit	audit	NOUN
taxlaw-9798	174	18	lottery	lottery	NOUN
taxlaw-9798	174	19	:	:	PUNCT
taxlaw-9798	174	20	the	the	DET
taxlaw-9798	174	21	role	role	NOUN
taxlaw-9798	174	22	of	of	ADP
taxlaw-9798	174	23	penalties	penalty	NOUN
taxlaw-9798	174	24	in	in	ADP
taxlaw-9798	174	25	the	the	DET
taxlaw-9798	174	26	u.s	u.s	PROPN
taxlaw-9798	174	27	.	.	PROPN
taxlaw-9798	174	28	tax	tax	NOUN
taxlaw-9798	174	29	law	law	NOUN
taxlaw-9798	174	30	in	in	ADP
taxlaw-9798	174	31	the	the	DET
taxlaw-9798	174	32	aftermath	aftermath	NOUN
taxlaw-9798	174	33	of	of	ADP
taxlaw-9798	174	34	long	long	ADJ
taxlaw-9798	174	35	term	term	NOUN
taxlaw-9798	174	36	capital	capital	NOUN
taxlaw-9798	174	37	holdings	holding	NOUN
taxlaw-9798	174	38	v.	v.	ADP
taxlaw-9798	174	39	united	united	PROPN
taxlaw-9798	174	40	states	states	PROPN
taxlaw-9798	174	41	,	,	PUNCT
taxlaw-9798	174	42	3	3	NUM
taxlaw-9798	174	43	berkeley	berkeley	PROPN
taxlaw-9798	174	44	bus	bus	NOUN
taxlaw-9798	174	45	.	.	PUNCT
taxlaw-9798	175	1	l.j	l.j	PROPN
taxlaw-9798	175	2	.	.	PROPN
taxlaw-9798	176	1	381	381	NUM
taxlaw-9798	176	2	(	(	PUNCT
taxlaw-9798	176	3	2006	2006	NUM
taxlaw-9798	176	4	)	)	PUNCT
taxlaw-9798	176	5	;	;	PUNCT
taxlaw-9798	177	1	matthew	matthew	PROPN
taxlaw-9798	177	2	c.	c.	PROPN
taxlaw-9798	177	3	ames	ames	PROPN
taxlaw-9798	177	4	,	,	PUNCT
taxlaw-9798	177	5	formal	formal	ADJ
taxlaw-9798	177	6	opinion	opinion	NOUN
taxlaw-9798	177	7	352	352	NUM
taxlaw-9798	177	8	:	:	PUNCT
taxlaw-9798	177	9	professional	professional	ADJ
taxlaw-9798	177	10	integrity	integrity	NOUN
taxlaw-9798	177	11	and	and	CCONJ
taxlaw-9798	177	12	the	the	DET
taxlaw-9798	177	13	tax	tax	NOUN
taxlaw-9798	177	14	audit	audit	NOUN
taxlaw-9798	177	15	lottery	lottery	NOUN
taxlaw-9798	177	16	,	,	PUNCT
taxlaw-9798	177	17	1	1	NUM
taxlaw-9798	177	18	geo	geo	PROPN
taxlaw-9798	177	19	.	.	PROPN
taxlaw-9798	177	20	j.	j.	PROPN
taxlaw-9798	177	21	legal	legal	ADJ
taxlaw-9798	177	22	ethics	ethic	NOUN
taxlaw-9798	177	23	411	411	NUM
taxlaw-9798	177	24	(	(	PUNCT
taxlaw-9798	177	25	1987	1987	NUM
taxlaw-9798	177	26	)	)	PUNCT
taxlaw-9798	177	27	;	;	PUNCT
taxlaw-9798	177	28	elena	elena	PROPN
taxlaw-9798	177	29	eracleous	eracleous	NOUN
taxlaw-9798	177	30	,	,	PUNCT
taxlaw-9798	177	31	losing	lose	VERB
taxlaw-9798	177	32	the	the	DET
taxlaw-9798	177	33	audit	audit	NOUN
taxlaw-9798	177	34	lottery	lottery	NOUN
taxlaw-9798	177	35	:	:	PUNCT
taxlaw-9798	177	36	corporate	corporate	ADJ
taxlaw-9798	177	37	tax	tax	NOUN
taxlaw-9798	177	38	shelters	shelter	NOUN
taxlaw-9798	177	39	and	and	CCONJ
taxlaw-9798	177	40	judicial	judicial	ADJ
taxlaw-9798	177	41	doctrine	doctrine	NOUN
taxlaw-9798	177	42	,	,	PUNCT
taxlaw-9798	177	43	5	5	NUM
taxlaw-9798	177	44	fordham	fordham	PROPN
taxlaw-9798	177	45	j.	j.	PROPN
taxlaw-9798	177	46	corp	corp	PROPN
taxlaw-9798	177	47	.	.	PROPN
taxlaw-9798	177	48	&	&	CCONJ
taxlaw-9798	177	49	fin	fin	PROPN
taxlaw-9798	177	50	.	.	PUNCT
taxlaw-9798	178	1	l.	l.	PROPN
taxlaw-9798	178	2	205	205	NUM
taxlaw-9798	178	3	(	(	PUNCT
taxlaw-9798	178	4	2000	2000	NUM
taxlaw-9798	178	5	)	)	PUNCT
taxlaw-9798	178	6	;	;	PUNCT
taxlaw-9798	178	7	joel	joel	PROPN
taxlaw-9798	178	8	s.	s.	PROPN
taxlaw-9798	178	9	newman	newman	PROPN
taxlaw-9798	178	10	,	,	PUNCT
taxlaw-9798	178	11	the	the	DET
taxlaw-9798	178	12	audit	audit	NOUN
taxlaw-9798	178	13	lottery	lottery	NOUN
taxlaw-9798	178	14	:	:	PUNCT
taxlaw-9798	178	15	do	do	AUX
taxlaw-9798	178	16	n’t	not	PART
taxlaw-9798	178	17	ask	ask	VERB
taxlaw-9798	178	18	,	,	PUNCT
taxlaw-9798	178	19	do	do	AUX
taxlaw-9798	178	20	n’t	not	PART
taxlaw-9798	178	21	tell	tell	VERB
taxlaw-9798	178	22	?	?	PUNCT
taxlaw-9798	179	1	,	,	PUNCT
taxlaw-9798	179	2	40	40	NUM
taxlaw-9798	179	3	tax	tax	NOUN
taxlaw-9798	179	4	notes	note	NOUN
taxlaw-9798	179	5	1438	1438	NUM
taxlaw-9798	179	6	(	(	PUNCT
taxlaw-9798	179	7	1988	1988	NUM
taxlaw-9798	179	8	)	)	PUNCT
taxlaw-9798	179	9	.	.	PUNCT
taxlaw-9798	180	1	64	64	NUM
taxlaw-9798	180	2	see	see	VERB
taxlaw-9798	180	3	tax	tax	NOUN
taxlaw-9798	180	4	reform	reform	NOUN
taxlaw-9798	180	5	act	act	NOUN
taxlaw-9798	180	6	of	of	ADP
taxlaw-9798	180	7	1986	1986	NUM
taxlaw-9798	180	8	,	,	PUNCT
taxlaw-9798	180	9	supra	supra	PROPN
taxlaw-9798	180	10	note	note	NOUN
taxlaw-9798	180	11	58	58	NUM
taxlaw-9798	180	12	,	,	PUNCT
taxlaw-9798	180	13	at	at	ADP
taxlaw-9798	180	14	§	§	PROPN
taxlaw-9798	180	15	§	§	PROPN
taxlaw-9798	180	16	1532	1532	NUM
taxlaw-9798	180	17	-	-	SYM
taxlaw-9798	180	18	1534	1534	NUM
taxlaw-9798	180	19	(	(	PUNCT
taxlaw-9798	180	20	amending	amend	VERB
taxlaw-9798	180	21	i.r.c	i.r.c	NOUN
taxlaw-9798	180	22	.	.	PUNCT
taxlaw-9798	181	1	§	§	PROPN
taxlaw-9798	181	2	§	§	PROPN
taxlaw-9798	181	3	67076708	67076708	NUM
taxlaw-9798	181	4	)	)	PUNCT
taxlaw-9798	181	5	.	.	PUNCT
taxlaw-9798	182	1	65	65	NUM
taxlaw-9798	182	2	these	these	DET
taxlaw-9798	182	3	measures	measure	NOUN
taxlaw-9798	182	4	included	include	VERB
taxlaw-9798	182	5	the	the	DET
taxlaw-9798	182	6	passive	passive	ADJ
taxlaw-9798	182	7	activity	activity	NOUN
taxlaw-9798	182	8	loss	loss	NOUN
taxlaw-9798	182	9	rules	rule	NOUN
taxlaw-9798	182	10	(	(	PUNCT
taxlaw-9798	182	11	pal	pal	NOUN
taxlaw-9798	182	12	)	)	PUNCT
taxlaw-9798	182	13	which	which	PRON
taxlaw-9798	182	14	required	require	VERB
taxlaw-9798	182	15	that	that	SCONJ
taxlaw-9798	182	16	passive	passive	ADJ
taxlaw-9798	182	17	losses	loss	NOUN
taxlaw-9798	182	18	could	could	AUX
taxlaw-9798	182	19	only	only	ADV
taxlaw-9798	182	20	be	be	AUX
taxlaw-9798	182	21	used	use	VERB
taxlaw-9798	182	22	to	to	PART
taxlaw-9798	182	23	offset	offset	VERB
taxlaw-9798	182	24	other	other	ADJ
taxlaw-9798	182	25	passive	passive	ADJ
taxlaw-9798	182	26	income	income	NOUN
taxlaw-9798	182	27	.	.	PUNCT
taxlaw-9798	183	1	see	see	VERB
taxlaw-9798	183	2	tax	tax	NOUN
taxlaw-9798	183	3	reform	reform	NOUN
taxlaw-9798	183	4	act	act	NOUN
taxlaw-9798	183	5	of	of	ADP
taxlaw-9798	183	6	1986	1986	NUM
taxlaw-9798	183	7	,	,	PUNCT
taxlaw-9798	183	8	supra	supra	PROPN
taxlaw-9798	183	9	note	note	NOUN
taxlaw-9798	183	10	58	58	NUM
taxlaw-9798	183	11	,	,	PUNCT
taxlaw-9798	183	12	at	at	ADP
taxlaw-9798	183	13	§	§	PROPN
taxlaw-9798	183	14	501	501	NUM
taxlaw-9798	183	15	(	(	PUNCT
taxlaw-9798	183	16	amending	amend	VERB
taxlaw-9798	183	17	i.r.c	i.r.c	NOUN
taxlaw-9798	183	18	.	.	PUNCT
taxlaw-9798	184	1	§	§	PROPN
taxlaw-9798	184	2	469	469	NUM
taxlaw-9798	184	3	)	)	PUNCT
taxlaw-9798	184	4	.	.	PUNCT
taxlaw-9798	185	1	66	66	NUM
taxlaw-9798	185	2	see	see	VERB
taxlaw-9798	185	3	dep’t	dep’t	NOUN
taxlaw-9798	185	4	treasury	treasury	NOUN
taxlaw-9798	185	5	,	,	PUNCT
taxlaw-9798	185	6	the	the	DET
taxlaw-9798	185	7	problem	problem	NOUN
taxlaw-9798	185	8	of	of	ADP
taxlaw-9798	185	9	corporate	corporate	ADJ
taxlaw-9798	185	10	tax	tax	NOUN
taxlaw-9798	185	11	shelters	shelter	NOUN
taxlaw-9798	185	12	–	–	PUNCT
taxlaw-9798	185	13	discussion	discussion	NOUN
taxlaw-9798	185	14	,	,	PUNCT
taxlaw-9798	185	15	analysis	analysis	NOUN
taxlaw-9798	185	16	and	and	CCONJ
taxlaw-9798	185	17	legislative	legislative	ADJ
taxlaw-9798	185	18	proposals	proposal	NOUN
taxlaw-9798	185	19	27	27	NUM
taxlaw-9798	185	20	,	,	PUNCT
taxlaw-9798	185	21	60	60	NUM
taxlaw-9798	185	22	,	,	PUNCT
taxlaw-9798	185	23	64	64	NUM
taxlaw-9798	185	24	(	(	PUNCT
taxlaw-9798	185	25	july	july	PROPN
taxlaw-9798	185	26	1999	1999	NUM
taxlaw-9798	185	27	)	)	PUNCT
taxlaw-9798	185	28	;	;	PUNCT
taxlaw-9798	185	29	j.	j.	PROPN
taxlaw-9798	185	30	comm	comm	PROPN
taxlaw-9798	185	31	.	.	PUNCT
taxlaw-9798	186	1	on	on	ADP
taxlaw-9798	186	2	tax’n	tax’n	NUM
taxlaw-9798	186	3	,	,	PUNCT
taxlaw-9798	186	4	supra	supra	PROPN
taxlaw-9798	186	5	note	note	NOUN
taxlaw-9798	186	6	42	42	NUM
taxlaw-9798	186	7	,	,	PUNCT
taxlaw-9798	186	8	at	at	ADP
taxlaw-9798	186	9	426	426	NUM
taxlaw-9798	186	10	.	.	NOUN
taxlaw-9798	186	11	67	67	NUM
taxlaw-9798	186	12	see	see	VERB
taxlaw-9798	186	13	george	george	PROPN
taxlaw-9798	186	14	k.	k.	PROPN
taxlaw-9798	186	15	yin	yin	PROPN
taxlaw-9798	186	16	,	,	PUNCT
taxlaw-9798	186	17	getting	get	VERB
taxlaw-9798	186	18	serious	serious	ADJ
taxlaw-9798	186	19	about	about	ADP
taxlaw-9798	186	20	corporate	corporate	ADJ
taxlaw-9798	186	21	tax	tax	NOUN
taxlaw-9798	186	22	shelters	shelter	NOUN
taxlaw-9798	186	23	:	:	PUNCT
taxlaw-9798	186	24	taking	take	VERB
taxlaw-9798	186	25	a	a	DET
taxlaw-9798	186	26	lesson	lesson	NOUN
taxlaw-9798	186	27	from	from	ADP
taxlaw-9798	186	28	history	history	NOUN
taxlaw-9798	186	29	,	,	PUNCT
taxlaw-9798	186	30	54	54	NUM
taxlaw-9798	186	31	smu	smu	PROPN
taxlaw-9798	186	32	l.	l.	PROPN
taxlaw-9798	186	33	rev	rev	PROPN
taxlaw-9798	186	34	.	.	PROPN
taxlaw-9798	186	35	209	209	NUM
taxlaw-9798	186	36	,	,	PUNCT
taxlaw-9798	186	37	211	211	NUM
taxlaw-9798	186	38	(	(	PUNCT
taxlaw-9798	186	39	2001	2001	NUM
taxlaw-9798	186	40	)	)	PUNCT
taxlaw-9798	186	41	,	,	PUNCT
taxlaw-9798	186	42	for	for	ADP
taxlaw-9798	186	43	a	a	DET
taxlaw-9798	186	44	detailed	detailed	ADJ
taxlaw-9798	186	45	quantitative	quantitative	ADJ
taxlaw-9798	186	46	analysis	analysis	NOUN
taxlaw-9798	186	47	of	of	ADP
taxlaw-9798	186	48	the	the	DET
taxlaw-9798	186	49	decline	decline	NOUN
taxlaw-9798	186	50	in	in	ADP
taxlaw-9798	186	51	tax	tax	NOUN
taxlaw-9798	186	52	shelters	shelter	NOUN
taxlaw-9798	186	53	post-1986	post-1986	ADJ
taxlaw-9798	186	54	.	.	PUNCT
taxlaw-9798	187	1	68	68	NUM
taxlaw-9798	187	2	u.s	u.s	PROPN
taxlaw-9798	187	3	.	.	PROPN
taxlaw-9798	187	4	gov’t	gov’t	PROPN
taxlaw-9798	187	5	accountability	accountability	NOUN
taxlaw-9798	187	6	off	off	ADP
taxlaw-9798	187	7	.	.	PUNCT
taxlaw-9798	187	8	,	,	PUNCT
taxlaw-9798	187	9	gao-88	gao-88	PROPN
taxlaw-9798	187	10	-	-	PUNCT
taxlaw-9798	187	11	69	69	NUM
taxlaw-9798	187	12	,	,	PUNCT
taxlaw-9798	187	13	tax	tax	NOUN
taxlaw-9798	187	14	administration	administration	NOUN
taxlaw-9798	187	15	:	:	PUNCT
taxlaw-9798	187	16	irs	irs	PROPN
taxlaw-9798	187	17	’	'	PUNCT
taxlaw-9798	187	18	abusive	abusive	ADJ
taxlaw-9798	187	19	tax	tax	NOUN
taxlaw-9798	187	20	shelter	shelter	NOUN
taxlaw-9798	187	21	efforts	effort	NOUN
taxlaw-9798	187	22	need	need	VERB
taxlaw-9798	187	23	improvement	improvement	NOUN
taxlaw-9798	187	24	3	3	NUM
taxlaw-9798	187	25	,	,	PUNCT
taxlaw-9798	187	26	15	15	NUM
taxlaw-9798	187	27	-	-	SYM
taxlaw-9798	187	28	16	16	NUM
taxlaw-9798	187	29	,	,	PUNCT
taxlaw-9798	187	30	19	19	NUM
taxlaw-9798	187	31	(	(	PUNCT
taxlaw-9798	187	32	1988	1988	NUM
taxlaw-9798	187	33	)	)	PUNCT
taxlaw-9798	187	34	.	.	PUNCT
taxlaw-9798	188	1	the	the	DET
taxlaw-9798	188	2	report	report	NOUN
taxlaw-9798	188	3	found	find	VERB
taxlaw-9798	188	4	that	that	SCONJ
taxlaw-9798	188	5	in	in	ADP
taxlaw-9798	188	6	the	the	DET
taxlaw-9798	188	7	three	three	NUM
taxlaw-9798	188	8	districts	district	NOUN
taxlaw-9798	188	9	visited	visit	VERB
taxlaw-9798	188	10	by	by	ADP
taxlaw-9798	188	11	the	the	DET
taxlaw-9798	188	12	gao	gao	PROPN
taxlaw-9798	188	13	not	not	PART
taxlaw-9798	188	14	a	a	DET
taxlaw-9798	188	15	single	single	ADJ
taxlaw-9798	188	16	registered	register	VERB
taxlaw-9798	188	17	tax	tax	NOUN
taxlaw-9798	188	18	shelter	shelter	NOUN
taxlaw-9798	188	19	had	have	AUX
taxlaw-9798	188	20	been	be	AUX
taxlaw-9798	188	21	penalized	penalize	VERB
taxlaw-9798	188	22	for	for	ADP
taxlaw-9798	188	23	abusive	abusive	ADJ
taxlaw-9798	188	24	132	132	NUM
taxlaw-9798	188	25	columbia	columbia	PROPN
taxlaw-9798	188	26	journal	journal	PROPN
taxlaw-9798	188	27	of	of	ADP
taxlaw-9798	188	28	tax	tax	NOUN
taxlaw-9798	188	29	law	law	NOUN
taxlaw-9798	189	1	[	[	X
taxlaw-9798	189	2	vol	vol	NOUN
taxlaw-9798	189	3	:	:	PUNCT
taxlaw-9798	189	4	13:2	13:2	NUM
taxlaw-9798	189	5	that	that	SCONJ
taxlaw-9798	189	6	other	other	ADJ
taxlaw-9798	189	7	tax	tax	NOUN
taxlaw-9798	189	8	measures	measure	NOUN
taxlaw-9798	189	9	introduced	introduce	VERB
taxlaw-9798	189	10	in	in	ADP
taxlaw-9798	189	11	the	the	DET
taxlaw-9798	189	12	1986	1986	NUM
taxlaw-9798	189	13	tax	tax	NOUN
taxlaw-9798	189	14	reform	reform	NOUN
taxlaw-9798	189	15	played	play	VERB
taxlaw-9798	189	16	a	a	DET
taxlaw-9798	189	17	substantial	substantial	ADJ
taxlaw-9798	189	18	role	role	NOUN
taxlaw-9798	189	19	in	in	ADP
taxlaw-9798	189	20	eliminating	eliminate	VERB
taxlaw-9798	189	21	the	the	DET
taxlaw-9798	189	22	tax	tax	NOUN
taxlaw-9798	189	23	shelter	shelter	NOUN
taxlaw-9798	189	24	problem.69	problem.69	NOUN
taxlaw-9798	189	25	the	the	DET
taxlaw-9798	189	26	decline	decline	NOUN
taxlaw-9798	189	27	in	in	ADP
taxlaw-9798	189	28	individual	individual	ADJ
taxlaw-9798	189	29	tax	tax	NOUN
taxlaw-9798	189	30	shelters	shelter	NOUN
taxlaw-9798	189	31	after	after	ADP
taxlaw-9798	189	32	1986	1986	NUM
taxlaw-9798	189	33	may	may	AUX
taxlaw-9798	189	34	be	be	AUX
taxlaw-9798	189	35	the	the	DET
taxlaw-9798	189	36	result	result	NOUN
taxlaw-9798	189	37	of	of	ADP
taxlaw-9798	189	38	the	the	DET
taxlaw-9798	189	39	combined	combine	VERB
taxlaw-9798	189	40	effect	effect	NOUN
taxlaw-9798	189	41	of	of	ADP
taxlaw-9798	189	42	the	the	DET
taxlaw-9798	189	43	tax	tax	NOUN
taxlaw-9798	189	44	shelter	shelter	NOUN
taxlaw-9798	189	45	registration	registration	NOUN
taxlaw-9798	189	46	rules	rule	NOUN
taxlaw-9798	189	47	and	and	CCONJ
taxlaw-9798	189	48	other	other	ADJ
taxlaw-9798	189	49	tax	tax	NOUN
taxlaw-9798	189	50	measures	measure	NOUN
taxlaw-9798	189	51	.	.	PUNCT
taxlaw-9798	190	1	also	also	ADV
taxlaw-9798	190	2	,	,	PUNCT
taxlaw-9798	190	3	the	the	DET
taxlaw-9798	190	4	implementation	implementation	NOUN
taxlaw-9798	190	5	of	of	ADP
taxlaw-9798	190	6	tax	tax	NOUN
taxlaw-9798	190	7	shelter	shelter	NOUN
taxlaw-9798	190	8	registration	registration	NOUN
taxlaw-9798	190	9	rules	rule	NOUN
taxlaw-9798	190	10	in	in	ADP
taxlaw-9798	190	11	the	the	DET
taxlaw-9798	190	12	united	united	PROPN
taxlaw-9798	190	13	states	states	PROPN
taxlaw-9798	190	14	prompted	prompt	VERB
taxlaw-9798	190	15	another	another	DET
taxlaw-9798	190	16	country	country	NOUN
taxlaw-9798	190	17	,	,	PUNCT
taxlaw-9798	190	18	canada	canada	PROPN
taxlaw-9798	190	19	,	,	PUNCT
taxlaw-9798	190	20	to	to	PART
taxlaw-9798	190	21	adopt	adopt	VERB
taxlaw-9798	190	22	similar	similar	ADJ
taxlaw-9798	190	23	rules	rule	NOUN
taxlaw-9798	190	24	just	just	ADV
taxlaw-9798	190	25	a	a	DET
taxlaw-9798	190	26	few	few	ADJ
taxlaw-9798	190	27	years	year	NOUN
taxlaw-9798	190	28	later	later	ADV
taxlaw-9798	190	29	.	.	PUNCT
taxlaw-9798	191	1	b.	b.	PROPN
taxlaw-9798	191	2	canada	canada	PROPN
taxlaw-9798	191	3	canada	canada	PROPN
taxlaw-9798	191	4	introduced	introduce	VERB
taxlaw-9798	191	5	similar	similar	ADJ
taxlaw-9798	191	6	tax	tax	NOUN
taxlaw-9798	191	7	shelter	shelter	NOUN
taxlaw-9798	191	8	registration	registration	NOUN
taxlaw-9798	191	9	rules	rule	NOUN
taxlaw-9798	191	10	in	in	ADP
taxlaw-9798	191	11	1988	1988	NUM
taxlaw-9798	191	12	as	as	ADP
taxlaw-9798	191	13	part	part	NOUN
taxlaw-9798	191	14	of	of	ADP
taxlaw-9798	191	15	a	a	DET
taxlaw-9798	191	16	comprehensive	comprehensive	ADJ
taxlaw-9798	191	17	package	package	NOUN
taxlaw-9798	191	18	of	of	ADP
taxlaw-9798	191	19	reforms	reform	NOUN
taxlaw-9798	191	20	to	to	PART
taxlaw-9798	191	21	curtail	curtail	VERB
taxlaw-9798	191	22	the	the	DET
taxlaw-9798	191	23	“	"	PUNCT
taxlaw-9798	191	24	accelerating	accelerate	VERB
taxlaw-9798	191	25	proliferation	proliferation	NOUN
taxlaw-9798	191	26	of	of	ADP
taxlaw-9798	191	27	tax	tax	NOUN
taxlaw-9798	191	28	avoidance	avoidance	NOUN
taxlaw-9798	191	29	schemes	scheme	NOUN
taxlaw-9798	191	30	.	.	PUNCT
taxlaw-9798	192	1	”70	”70	VERB
taxlaw-9798	192	2	these	these	DET
taxlaw-9798	192	3	new	new	ADJ
taxlaw-9798	192	4	rules	rule	NOUN
taxlaw-9798	192	5	were	be	AUX
taxlaw-9798	192	6	inspired	inspire	VERB
taxlaw-9798	192	7	by	by	ADP
taxlaw-9798	192	8	the	the	DET
taxlaw-9798	192	9	recent	recent	ADJ
taxlaw-9798	192	10	tax	tax	NOUN
taxlaw-9798	192	11	changes	change	NOUN
taxlaw-9798	192	12	in	in	ADP
taxlaw-9798	192	13	the	the	DET
taxlaw-9798	192	14	united	united	PROPN
taxlaw-9798	192	15	states.71	states.71	PROPN
taxlaw-9798	192	16	canada	canada	PROPN
taxlaw-9798	192	17	’s	’s	PART
taxlaw-9798	192	18	tax	tax	NOUN
taxlaw-9798	192	19	shelter	shelter	NOUN
taxlaw-9798	192	20	registration	registration	NOUN
taxlaw-9798	192	21	rules	rule	NOUN
taxlaw-9798	192	22	were	be	AUX
taxlaw-9798	192	23	generally	generally	ADV
taxlaw-9798	192	24	similar	similar	ADJ
taxlaw-9798	192	25	to	to	ADP
taxlaw-9798	192	26	the	the	DET
taxlaw-9798	192	27	rules	rule	NOUN
taxlaw-9798	192	28	in	in	ADP
taxlaw-9798	192	29	the	the	DET
taxlaw-9798	192	30	united	united	PROPN
taxlaw-9798	192	31	states	states	PROPN
taxlaw-9798	192	32	.	.	PUNCT
taxlaw-9798	193	1	under	under	ADP
taxlaw-9798	193	2	canada	canada	PROPN
taxlaw-9798	193	3	’s	’s	PART
taxlaw-9798	193	4	tax	tax	NOUN
taxlaw-9798	193	5	shelter	shelter	NOUN
taxlaw-9798	193	6	registration	registration	NOUN
taxlaw-9798	193	7	rules	rule	NOUN
taxlaw-9798	193	8	,	,	PUNCT
taxlaw-9798	193	9	a	a	DET
taxlaw-9798	193	10	scheme	scheme	NOUN
taxlaw-9798	193	11	was	be	AUX
taxlaw-9798	193	12	classified	classify	VERB
taxlaw-9798	193	13	as	as	ADP
taxlaw-9798	193	14	a	a	DET
taxlaw-9798	193	15	“	"	PUNCT
taxlaw-9798	193	16	tax	tax	NOUN
taxlaw-9798	193	17	shelter	shelter	NOUN
taxlaw-9798	193	18	”	"	PUNCT
taxlaw-9798	193	19	based	base	VERB
taxlaw-9798	193	20	on	on	ADP
taxlaw-9798	193	21	a	a	DET
taxlaw-9798	193	22	formula.72	formula.72	NOUN
taxlaw-9798	193	23	promoters	promoter	NOUN
taxlaw-9798	193	24	were	be	AUX
taxlaw-9798	193	25	required	require	VERB
taxlaw-9798	193	26	to	to	PART
taxlaw-9798	193	27	register	register	VERB
taxlaw-9798	193	28	a	a	DET
taxlaw-9798	193	29	tax	tax	NOUN
taxlaw-9798	193	30	shelter	shelter	NOUN
taxlaw-9798	193	31	behavior	behavior	NOUN
taxlaw-9798	193	32	between	between	ADP
taxlaw-9798	193	33	october	october	PROPN
taxlaw-9798	193	34	1984	1984	NUM
taxlaw-9798	193	35	and	and	CCONJ
taxlaw-9798	193	36	july	july	PROPN
taxlaw-9798	193	37	1986	1986	NUM
taxlaw-9798	193	38	,	,	PUNCT
taxlaw-9798	193	39	despite	despite	SCONJ
taxlaw-9798	193	40	20	20	NUM
taxlaw-9798	193	41	completed	complete	VERB
taxlaw-9798	193	42	investigations	investigation	NOUN
taxlaw-9798	193	43	.	.	PUNCT
taxlaw-9798	194	1	irs	irs	PROPN
taxlaw-9798	194	2	personnel	personnel	NOUN
taxlaw-9798	194	3	reported	report	VERB
taxlaw-9798	194	4	that	that	SCONJ
taxlaw-9798	194	5	this	this	PRON
taxlaw-9798	194	6	was	be	AUX
taxlaw-9798	194	7	due	due	ADJ
taxlaw-9798	194	8	to	to	ADP
taxlaw-9798	194	9	a	a	DET
taxlaw-9798	194	10	lack	lack	NOUN
taxlaw-9798	194	11	of	of	ADP
taxlaw-9798	194	12	relevant	relevant	ADJ
taxlaw-9798	194	13	information	information	NOUN
taxlaw-9798	194	14	reported	report	VERB
taxlaw-9798	194	15	in	in	ADP
taxlaw-9798	194	16	the	the	DET
taxlaw-9798	194	17	registration	registration	NOUN
taxlaw-9798	194	18	process	process	NOUN
taxlaw-9798	194	19	.	.	PUNCT
taxlaw-9798	195	1	the	the	DET
taxlaw-9798	195	2	personnel	personnel	NOUN
taxlaw-9798	195	3	argued	argue	VERB
taxlaw-9798	195	4	that	that	SCONJ
taxlaw-9798	195	5	obtaining	obtain	VERB
taxlaw-9798	195	6	a	a	DET
taxlaw-9798	195	7	tax	tax	NOUN
taxlaw-9798	195	8	shelter	shelter	NOUN
taxlaw-9798	195	9	’s	’s	PART
taxlaw-9798	195	10	prospectus	prospectus	NOUN
taxlaw-9798	195	11	and	and	CCONJ
taxlaw-9798	195	12	offering	offer	VERB
taxlaw-9798	195	13	documents	document	NOUN
taxlaw-9798	195	14	at	at	ADP
taxlaw-9798	195	15	the	the	DET
taxlaw-9798	195	16	time	time	NOUN
taxlaw-9798	195	17	of	of	ADP
taxlaw-9798	195	18	registration	registration	NOUN
taxlaw-9798	195	19	would	would	AUX
taxlaw-9798	195	20	make	make	VERB
taxlaw-9798	195	21	it	it	PRON
taxlaw-9798	195	22	easier	easy	ADJ
taxlaw-9798	195	23	for	for	SCONJ
taxlaw-9798	195	24	them	they	PRON
taxlaw-9798	195	25	to	to	PART
taxlaw-9798	195	26	get	get	VERB
taxlaw-9798	195	27	information	information	NOUN
taxlaw-9798	195	28	on	on	ADP
taxlaw-9798	195	29	the	the	DET
taxlaw-9798	195	30	shelter	shelter	NOUN
taxlaw-9798	195	31	’s	’s	PART
taxlaw-9798	195	32	income	income	NOUN
taxlaw-9798	195	33	projections	projection	NOUN
taxlaw-9798	195	34	,	,	PUNCT
taxlaw-9798	195	35	its	its	PRON
taxlaw-9798	195	36	asset	asset	NOUN
taxlaw-9798	195	37	acquisition	acquisition	NOUN
taxlaw-9798	195	38	and	and	CCONJ
taxlaw-9798	195	39	financing	financing	NOUN
taxlaw-9798	195	40	,	,	PUNCT
taxlaw-9798	195	41	and	and	CCONJ
taxlaw-9798	195	42	the	the	DET
taxlaw-9798	195	43	types	type	NOUN
taxlaw-9798	195	44	of	of	ADP
taxlaw-9798	195	45	deductions	deduction	NOUN
taxlaw-9798	195	46	or	or	CCONJ
taxlaw-9798	195	47	credits	credit	NOUN
taxlaw-9798	195	48	it	it	PRON
taxlaw-9798	195	49	used	use	VERB
taxlaw-9798	195	50	.	.	PUNCT
taxlaw-9798	196	1	this	this	PRON
taxlaw-9798	196	2	would	would	AUX
taxlaw-9798	196	3	have	have	AUX
taxlaw-9798	196	4	helped	help	VERB
taxlaw-9798	196	5	the	the	DET
taxlaw-9798	196	6	irs	irs	PROPN
taxlaw-9798	196	7	determine	determine	VERB
taxlaw-9798	196	8	the	the	DET
taxlaw-9798	196	9	extent	extent	NOUN
taxlaw-9798	196	10	to	to	PART
taxlaw-9798	196	11	which	which	PRON
taxlaw-9798	196	12	the	the	DET
taxlaw-9798	196	13	investment	investment	NOUN
taxlaw-9798	196	14	is	be	AUX
taxlaw-9798	196	15	tax	tax	NOUN
taxlaw-9798	196	16	-	-	PUNCT
taxlaw-9798	196	17	motivated	motivate	VERB
taxlaw-9798	196	18	and	and	CCONJ
taxlaw-9798	196	19	allow	allow	VERB
taxlaw-9798	196	20	them	they	PRON
taxlaw-9798	196	21	to	to	PART
taxlaw-9798	196	22	verify	verify	VERB
taxlaw-9798	196	23	the	the	DET
taxlaw-9798	196	24	accuracy	accuracy	NOUN
taxlaw-9798	196	25	of	of	ADP
taxlaw-9798	196	26	the	the	DET
taxlaw-9798	196	27	registration	registration	NOUN
taxlaw-9798	196	28	information	information	NOUN
taxlaw-9798	196	29	.	.	PUNCT
taxlaw-9798	197	1	69	69	NUM
taxlaw-9798	197	2	see	see	VERB
taxlaw-9798	197	3	yin	yin	PROPN
taxlaw-9798	197	4	,	,	PUNCT
taxlaw-9798	197	5	supra	supra	PROPN
taxlaw-9798	197	6	note	note	PROPN
taxlaw-9798	197	7	67	67	NUM
taxlaw-9798	197	8	,	,	PUNCT
taxlaw-9798	197	9	at	at	ADP
taxlaw-9798	197	10	219	219	NUM
taxlaw-9798	197	11	;	;	PUNCT
taxlaw-9798	198	1	calvin	calvin	PROPN
taxlaw-9798	198	2	h.	h.	PROPN
taxlaw-9798	198	3	johnson	johnson	PROPN
taxlaw-9798	198	4	,	,	PUNCT
taxlaw-9798	198	5	why	why	SCONJ
taxlaw-9798	198	6	have	have	VERB
taxlaw-9798	198	7	anti	anti	ADJ
taxlaw-9798	198	8	-	-	ADJ
taxlaw-9798	198	9	tax	tax	ADJ
taxlaw-9798	198	10	shelter	shelter	NOUN
taxlaw-9798	198	11	legislation	legislation	NOUN
taxlaw-9798	198	12	?	?	PUNCT
taxlaw-9798	199	1	a	a	DET
taxlaw-9798	199	2	response	response	NOUN
taxlaw-9798	199	3	to	to	ADP
taxlaw-9798	199	4	professor	professor	NOUN
taxlaw-9798	199	5	zelenak	zelenak	NOUN
taxlaw-9798	199	6	,	,	PUNCT
taxlaw-9798	199	7	67	67	NUM
taxlaw-9798	199	8	tex	tex	PROPN
taxlaw-9798	199	9	.	.	PROPN
taxlaw-9798	199	10	l.	l.	PROPN
taxlaw-9798	199	11	rev	rev	PROPN
taxlaw-9798	199	12	.	.	PROPN
taxlaw-9798	199	13	591	591	NUM
taxlaw-9798	199	14	,	,	PUNCT
taxlaw-9798	199	15	625	625	NUM
taxlaw-9798	199	16	(	(	PUNCT
taxlaw-9798	199	17	1989	1989	NUM
taxlaw-9798	199	18	)	)	PUNCT
taxlaw-9798	199	19	;	;	PUNCT
taxlaw-9798	199	20	calvin	calvin	PROPN
taxlaw-9798	199	21	h.	h.	PROPN
taxlaw-9798	199	22	johnson	johnson	PROPN
taxlaw-9798	199	23	,	,	PUNCT
taxlaw-9798	199	24	what	what	PRON
taxlaw-9798	199	25	’s	’	VERB
taxlaw-9798	199	26	a	a	DET
taxlaw-9798	199	27	tax	tax	NOUN
taxlaw-9798	199	28	shelter	shelter	NOUN
taxlaw-9798	199	29	?	?	PUNCT
taxlaw-9798	199	30	,	,	PUNCT
taxlaw-9798	199	31	68	68	NUM
taxlaw-9798	199	32	tax	tax	NOUN
taxlaw-9798	199	33	notes	note	NOUN
taxlaw-9798	199	34	879	879	NUM
taxlaw-9798	199	35	,	,	PUNCT
taxlaw-9798	199	36	879	879	NUM
taxlaw-9798	199	37	-	-	SYM
taxlaw-9798	199	38	80	80	NUM
taxlaw-9798	199	39	(	(	PUNCT
taxlaw-9798	199	40	1995	1995	NUM
taxlaw-9798	199	41	)	)	PUNCT
taxlaw-9798	199	42	;	;	PUNCT
taxlaw-9798	199	43	stanley	stanley	PROPN
taxlaw-9798	199	44	a.	a.	PROPN
taxlaw-9798	199	45	koppelman	koppelman	PROPN
taxlaw-9798	199	46	,	,	PUNCT
taxlaw-9798	199	47	at	at	ADP
taxlaw-9798	199	48	-	-	PUNCT
taxlaw-9798	199	49	risk	risk	NOUN
taxlaw-9798	199	50	and	and	CCONJ
taxlaw-9798	199	51	passive	passive	ADJ
taxlaw-9798	199	52	activity	activity	NOUN
taxlaw-9798	199	53	limitations	limitation	NOUN
taxlaw-9798	199	54	:	:	PUNCT
taxlaw-9798	199	55	can	can	AUX
taxlaw-9798	199	56	complexity	complexity	NOUN
taxlaw-9798	199	57	be	be	AUX
taxlaw-9798	199	58	reduced	reduce	VERB
taxlaw-9798	199	59	?	?	PUNCT
taxlaw-9798	199	60	,	,	PUNCT
taxlaw-9798	199	61	45	45	NUM
taxlaw-9798	199	62	tax	tax	NOUN
taxlaw-9798	199	63	l.	l.	PROPN
taxlaw-9798	199	64	rev	rev	PROPN
taxlaw-9798	199	65	.	.	PROPN
taxlaw-9798	199	66	97	97	NUM
taxlaw-9798	199	67	,	,	PUNCT
taxlaw-9798	199	68	105	105	NUM
taxlaw-9798	199	69	(	(	PUNCT
taxlaw-9798	199	70	1989	1989	NUM
taxlaw-9798	199	71	)	)	PUNCT
taxlaw-9798	199	72	;	;	PUNCT
taxlaw-9798	199	73	jerome	jerome	PROPN
taxlaw-9798	199	74	kurtz	kurtz	PROPN
taxlaw-9798	199	75	,	,	PUNCT
taxlaw-9798	199	76	the	the	DET
taxlaw-9798	199	77	interest	interest	NOUN
taxlaw-9798	199	78	deduction	deduction	NOUN
taxlaw-9798	199	79	under	under	ADP
taxlaw-9798	199	80	our	our	PRON
taxlaw-9798	199	81	hybrid	hybrid	ADJ
taxlaw-9798	199	82	tax	tax	NOUN
taxlaw-9798	199	83	system	system	NOUN
taxlaw-9798	199	84	:	:	PUNCT
taxlaw-9798	199	85	muddling	muddle	VERB
taxlaw-9798	199	86	toward	toward	ADP
taxlaw-9798	199	87	accommodation	accommodation	NOUN
taxlaw-9798	199	88	,	,	PUNCT
taxlaw-9798	199	89	50	50	NUM
taxlaw-9798	199	90	tax	tax	NOUN
taxlaw-9798	199	91	l.	l.	PROPN
taxlaw-9798	199	92	rev	rev	PROPN
taxlaw-9798	199	93	.	.	PROPN
taxlaw-9798	199	94	153	153	NUM
taxlaw-9798	199	95	(	(	PUNCT
taxlaw-9798	199	96	1995	1995	NUM
taxlaw-9798	199	97	)	)	PUNCT
taxlaw-9798	199	98	;	;	PUNCT
taxlaw-9798	199	99	cecily	cecily	PROPN
taxlaw-9798	199	100	w.	w.	PROPN
taxlaw-9798	199	101	rock	rock	PROPN
taxlaw-9798	199	102	&	&	CCONJ
taxlaw-9798	199	103	daniel	daniel	PROPN
taxlaw-9798	199	104	n.	n.	PROPN
taxlaw-9798	199	105	shaviro	shaviro	PROPN
taxlaw-9798	199	106	,	,	PUNCT
taxlaw-9798	199	107	passive	passive	ADJ
taxlaw-9798	199	108	losses	loss	NOUN
taxlaw-9798	199	109	and	and	CCONJ
taxlaw-9798	199	110	the	the	DET
taxlaw-9798	199	111	improvement	improvement	NOUN
taxlaw-9798	199	112	of	of	ADP
taxlaw-9798	199	113	net	net	ADJ
taxlaw-9798	199	114	income	income	NOUN
taxlaw-9798	199	115	measurement	measurement	NOUN
taxlaw-9798	199	116	,	,	PUNCT
taxlaw-9798	199	117	7	7	NUM
taxlaw-9798	199	118	va	va	NOUN
taxlaw-9798	199	119	.	.	PUNCT
taxlaw-9798	199	120	tax	tax	PROPN
taxlaw-9798	199	121	rev	rev	PROPN
taxlaw-9798	199	122	.	.	PROPN
taxlaw-9798	199	123	1	1	NUM
taxlaw-9798	199	124	(	(	PUNCT
taxlaw-9798	199	125	1987	1987	NUM
taxlaw-9798	199	126	)	)	PUNCT
taxlaw-9798	199	127	.	.	PUNCT
taxlaw-9798	200	1	70	70	NUM
taxlaw-9798	200	2	dep’t	dep’t	NOUN
taxlaw-9798	200	3	finance	finance	PROPN
taxlaw-9798	200	4	canada	canada	PROPN
taxlaw-9798	200	5	,	,	PUNCT
taxlaw-9798	200	6	the	the	DET
taxlaw-9798	200	7	white	white	PROPN
taxlaw-9798	200	8	paper	paper	NOUN
taxlaw-9798	200	9	–	–	PUNCT
taxlaw-9798	200	10	tax	tax	NOUN
taxlaw-9798	200	11	reform	reform	NOUN
taxlaw-9798	200	12	1987	1987	NUM
taxlaw-9798	200	13	,	,	PUNCT
taxlaw-9798	200	14	at	at	ADP
taxlaw-9798	200	15	8	8	NUM
taxlaw-9798	200	16	(	(	PUNCT
taxlaw-9798	200	17	1987	1987	NUM
taxlaw-9798	200	18	)	)	PUNCT
taxlaw-9798	200	19	.	.	PUNCT
taxlaw-9798	201	1	71	71	NUM
taxlaw-9798	201	2	see	see	VERB
taxlaw-9798	201	3	house	house	NOUN
taxlaw-9798	201	4	of	of	ADP
taxlaw-9798	201	5	commons	commons	PROPN
taxlaw-9798	201	6	debates	debate	NOUN
taxlaw-9798	201	7	,	,	PUNCT
taxlaw-9798	201	8	33	33	NUM
taxlaw-9798	201	9	-	-	SYM
taxlaw-9798	201	10	2	2	NUM
taxlaw-9798	201	11	,	,	PUNCT
taxlaw-9798	201	12	vol	vol	NOUN
taxlaw-9798	201	13	1	1	NUM
taxlaw-9798	201	14	(	(	PUNCT
taxlaw-9798	201	15	23	23	NUM
taxlaw-9798	201	16	october	october	NOUN
taxlaw-9798	201	17	1986	1986	NUM
taxlaw-9798	201	18	)	)	PUNCT
taxlaw-9798	201	19	at	at	ADP
taxlaw-9798	201	20	642	642	NUM
taxlaw-9798	201	21	(	(	PUNCT
taxlaw-9798	201	22	can	can	NOUN
taxlaw-9798	201	23	.	.	PUNCT
taxlaw-9798	201	24	)	)	PUNCT
taxlaw-9798	202	1	(	(	PUNCT
taxlaw-9798	202	2	“	"	PUNCT
taxlaw-9798	202	3	we	we	PRON
taxlaw-9798	202	4	have	have	AUX
taxlaw-9798	202	5	made	make	VERB
taxlaw-9798	202	6	progress	progress	NOUN
taxlaw-9798	202	7	,	,	PUNCT
taxlaw-9798	202	8	but	but	CCONJ
taxlaw-9798	202	9	in	in	ADP
taxlaw-9798	202	10	considering	consider	VERB
taxlaw-9798	202	11	the	the	DET
taxlaw-9798	202	12	further	further	ADJ
taxlaw-9798	202	13	progress	progress	NOUN
taxlaw-9798	202	14	we	we	PRON
taxlaw-9798	202	15	wish	wish	VERB
taxlaw-9798	202	16	to	to	PART
taxlaw-9798	202	17	make	make	VERB
taxlaw-9798	202	18	,	,	PUNCT
taxlaw-9798	202	19	and	and	CCONJ
taxlaw-9798	202	20	in	in	ADP
taxlaw-9798	202	21	light	light	NOUN
taxlaw-9798	202	22	of	of	ADP
taxlaw-9798	202	23	the	the	DET
taxlaw-9798	202	24	recent	recent	ADJ
taxlaw-9798	202	25	changes	change	NOUN
taxlaw-9798	202	26	in	in	ADP
taxlaw-9798	202	27	the	the	DET
taxlaw-9798	202	28	united	united	PROPN
taxlaw-9798	202	29	states	states	PROPN
taxlaw-9798	202	30	,	,	PUNCT
taxlaw-9798	202	31	we	we	PRON
taxlaw-9798	202	32	decided	decide	VERB
taxlaw-9798	202	33	that	that	SCONJ
taxlaw-9798	202	34	a	a	DET
taxlaw-9798	202	35	broader	broad	ADJ
taxlaw-9798	202	36	approach	approach	NOUN
taxlaw-9798	202	37	to	to	ADP
taxlaw-9798	202	38	tax	tax	NOUN
taxlaw-9798	202	39	reform	reform	NOUN
taxlaw-9798	202	40	in	in	ADP
taxlaw-9798	202	41	canada	canada	PROPN
taxlaw-9798	202	42	is	be	AUX
taxlaw-9798	202	43	required	require	VERB
taxlaw-9798	202	44	.	.	PUNCT
taxlaw-9798	202	45	”	"	PUNCT
taxlaw-9798	202	46	)	)	PUNCT
taxlaw-9798	202	47	.	.	PUNCT
taxlaw-9798	203	1	72	72	NUM
taxlaw-9798	203	2	“	"	PUNCT
taxlaw-9798	203	3	tax	tax	NOUN
taxlaw-9798	203	4	shelter	shelter	NOUN
taxlaw-9798	203	5	”	"	PUNCT
taxlaw-9798	203	6	was	be	AUX
taxlaw-9798	203	7	initially	initially	ADV
taxlaw-9798	203	8	defined	define	VERB
taxlaw-9798	203	9	as	as	ADP
taxlaw-9798	203	10	“	"	PUNCT
taxlaw-9798	203	11	any	any	DET
taxlaw-9798	203	12	property	property	NOUN
taxlaw-9798	203	13	of	of	ADP
taxlaw-9798	203	14	which	which	PRON
taxlaw-9798	203	15	it	it	PRON
taxlaw-9798	203	16	is	be	AUX
taxlaw-9798	203	17	expected	expect	VERB
taxlaw-9798	203	18	,	,	PUNCT
taxlaw-9798	203	19	based	base	VERB
taxlaw-9798	203	20	on	on	ADP
taxlaw-9798	203	21	statements	statement	NOUN
taxlaw-9798	203	22	or	or	CCONJ
taxlaw-9798	203	23	representations	representation	NOUN
taxlaw-9798	203	24	made	make	VERB
taxlaw-9798	203	25	or	or	CCONJ
taxlaw-9798	203	26	proposed	propose	VERB
taxlaw-9798	203	27	to	to	PART
taxlaw-9798	203	28	be	be	AUX
taxlaw-9798	203	29	made	make	VERB
taxlaw-9798	203	30	in	in	ADP
taxlaw-9798	203	31	connection	connection	NOUN
taxlaw-9798	203	32	with	with	ADP
taxlaw-9798	203	33	the	the	DET
taxlaw-9798	203	34	property	property	NOUN
taxlaw-9798	203	35	,	,	PUNCT
taxlaw-9798	203	36	that	that	SCONJ
taxlaw-9798	203	37	the	the	DET
taxlaw-9798	203	38	aggregate	aggregate	NOUN
taxlaw-9798	203	39	of	of	ADP
taxlaw-9798	203	40	the	the	DET
taxlaw-9798	203	41	losses	loss	NOUN
taxlaw-9798	203	42	or	or	CCONJ
taxlaw-9798	203	43	other	other	ADJ
taxlaw-9798	203	44	amounts	amount	NOUN
taxlaw-9798	203	45	,	,	PUNCT
taxlaw-9798	203	46	calculated	calculate	VERB
taxlaw-9798	203	47	in	in	ADP
taxlaw-9798	203	48	any	any	PRON
taxlaw-9798	203	49	of	of	ADP
taxlaw-9798	203	50	the	the	DET
taxlaw-9798	203	51	relevant	relevant	ADJ
taxlaw-9798	203	52	years	year	NOUN
taxlaw-9798	203	53	.	.	PUNCT
taxlaw-9798	203	54	.	.	PUNCT
taxlaw-9798	204	1	.	.	PUNCT
taxlaw-9798	205	1	will	will	AUX
taxlaw-9798	205	2	exceed	exceed	VERB
taxlaw-9798	205	3	the	the	DET
taxlaw-9798	205	4	cost	cost	NOUN
taxlaw-9798	205	5	of	of	ADP
taxlaw-9798	205	6	the	the	DET
taxlaw-9798	205	7	interest	interest	NOUN
taxlaw-9798	205	8	in	in	ADP
taxlaw-9798	205	9	the	the	DET
taxlaw-9798	205	10	property	property	NOUN
taxlaw-9798	205	11	(	(	PUNCT
taxlaw-9798	205	12	less	less	ADJ
taxlaw-9798	205	13	prescribed	prescribed	ADJ
taxlaw-9798	205	14	benefits	benefit	NOUN
taxlaw-9798	205	15	)	)	PUNCT
taxlaw-9798	205	16	to	to	ADP
taxlaw-9798	205	17	the	the	DET
taxlaw-9798	205	18	purchaser	purchaser	NOUN
taxlaw-9798	205	19	.	.	PUNCT
taxlaw-9798	205	20	”	"	PUNCT
taxlaw-9798	206	1	see	see	VERB
taxlaw-9798	206	2	canada	canada	PROPN
taxlaw-9798	206	3	revenue	revenue	PROPN
taxlaw-9798	206	4	agency	agency	PROPN
taxlaw-9798	206	5	,	,	PUNCT
taxlaw-9798	206	6	information	information	NOUN
taxlaw-9798	206	7	circular	circular	ADJ
taxlaw-9798	206	8	ic-89	ic-89	ADV
taxlaw-9798	206	9	-	-	PUNCT
taxlaw-9798	206	10	4	4	NUM
taxlaw-9798	206	11	,	,	PUNCT
taxlaw-9798	206	12	“	"	PUNCT
taxlaw-9798	206	13	tax	tax	NOUN
taxlaw-9798	206	14	shelter	shelter	NOUN
taxlaw-9798	206	15	reporting	reporting	NOUN
taxlaw-9798	206	16	”	"	PUNCT
taxlaw-9798	206	17	(	(	PUNCT
taxlaw-9798	206	18	14	14	NUM
taxlaw-9798	206	19	august	august	PROPN
taxlaw-9798	206	20	2002	2002	NUM
taxlaw-9798	206	21	)	)	PUNCT
taxlaw-9798	206	22	.	.	PUNCT
taxlaw-9798	207	1	in	in	ADP
taxlaw-9798	207	2	maege	maege	NOUN
taxlaw-9798	207	3	v.	v.	ADP
taxlaw-9798	207	4	the	the	DET
taxlaw-9798	207	5	queen	queen	NOUN
taxlaw-9798	207	6	,	,	PUNCT
taxlaw-9798	207	7	2006	2006	NUM
taxlaw-9798	207	8	d.t.c	d.t.c	NOUN
taxlaw-9798	207	9	.	.	PUNCT
taxlaw-9798	207	10	3193	3193	NUM
taxlaw-9798	207	11	and	and	CCONJ
taxlaw-9798	207	12	baxter	baxter	PROPN
taxlaw-9798	207	13	v.	v.	ADP
taxlaw-9798	207	14	the	the	DET
taxlaw-9798	207	15	queen	queen	NOUN
taxlaw-9798	207	16	,	,	PUNCT
taxlaw-9798	207	17	2007	2007	NUM
taxlaw-9798	207	18	f.c.a	f.c.a	NOUN
taxlaw-9798	207	19	.	.	PUNCT
taxlaw-9798	207	20	172	172	NUM
taxlaw-9798	207	21	,	,	PUNCT
taxlaw-9798	207	22	this	this	DET
taxlaw-9798	207	23	definition	definition	NOUN
taxlaw-9798	207	24	was	be	AUX
taxlaw-9798	207	25	summarized	summarize	VERB
taxlaw-9798	207	26	in	in	ADP
taxlaw-9798	207	27	the	the	DET
taxlaw-9798	207	28	equation	equation	NOUN
taxlaw-9798	207	29	a	a	DET
taxlaw-9798	207	30	>	>	X
taxlaw-9798	207	31	(	(	PUNCT
taxlaw-9798	207	32	b	b	X
taxlaw-9798	207	33	–	–	PUNCT
taxlaw-9798	207	34	c	c	NOUN
taxlaw-9798	207	35	)	)	PUNCT
taxlaw-9798	207	36	where	where	SCONJ
taxlaw-9798	207	37	a	a	PRON
taxlaw-9798	207	38	represents	represent	VERB
taxlaw-9798	207	39	the	the	DET
taxlaw-9798	207	40	aggregate	aggregate	NOUN
taxlaw-9798	207	41	of	of	ADP
taxlaw-9798	207	42	deductions	deduction	NOUN
taxlaw-9798	207	43	against	against	ADP
taxlaw-9798	207	44	income	income	NOUN
taxlaw-9798	207	45	,	,	PUNCT
taxlaw-9798	207	46	b	b	PROPN
taxlaw-9798	207	47	represents	represent	VERB
taxlaw-9798	207	48	the	the	DET
taxlaw-9798	207	49	investment	investment	NOUN
taxlaw-9798	207	50	or	or	CCONJ
taxlaw-9798	207	51	cost	cost	NOUN
taxlaw-9798	207	52	,	,	PUNCT
taxlaw-9798	207	53	and	and	CCONJ
taxlaw-9798	207	54	c	c	PROPN
taxlaw-9798	207	55	represents	represent	VERB
taxlaw-9798	207	56	the	the	DET
taxlaw-9798	207	57	prescribed	prescribed	ADJ
taxlaw-9798	207	58	benefits	benefit	NOUN
taxlaw-9798	207	59	or	or	CCONJ
taxlaw-9798	207	60	tax	tax	NOUN
taxlaw-9798	207	61	credits	credit	NOUN
taxlaw-9798	207	62	received	receive	VERB
taxlaw-9798	207	63	.	.	PUNCT
taxlaw-9798	208	1	for	for	ADP
taxlaw-9798	208	2	example	example	NOUN
taxlaw-9798	208	3	,	,	PUNCT
taxlaw-9798	208	4	in	in	ADP
taxlaw-9798	208	5	december	december	PROPN
taxlaw-9798	208	6	1990	1990	NUM
taxlaw-9798	208	7	,	,	PUNCT
taxlaw-9798	208	8	lazar	lazar	PROPN
taxlaw-9798	208	9	jevremovic	jevremovic	PROPN
taxlaw-9798	208	10	invested	invest	VERB
taxlaw-9798	208	11	cad	cad	PROPN
taxlaw-9798	208	12	10,000	10,000	NUM
taxlaw-9798	208	13	in	in	ADP
taxlaw-9798	208	14	an	an	DET
taxlaw-9798	208	15	agricultural	agricultural	ADJ
taxlaw-9798	208	16	research	research	NOUN
taxlaw-9798	208	17	company	company	NOUN
taxlaw-9798	208	18	named	name	VERB
taxlaw-9798	208	19	botanical	botanical	ADJ
taxlaw-9798	208	20	technologies	technology	NOUN
taxlaw-9798	208	21	.	.	PUNCT
taxlaw-9798	209	1	he	he	PRON
taxlaw-9798	209	2	then	then	ADV
taxlaw-9798	209	3	claimed	claim	VERB
taxlaw-9798	209	4	a	a	DET
taxlaw-9798	209	5	net	net	ADJ
taxlaw-9798	209	6	business	business	NOUN
taxlaw-9798	209	7	loss	loss	NOUN
taxlaw-9798	209	8	of	of	ADP
taxlaw-9798	209	9	cad	cad	PROPN
taxlaw-9798	209	10	10,000	10,000	NUM
taxlaw-9798	209	11	,	,	PUNCT
taxlaw-9798	209	12	an	an	DET
taxlaw-9798	209	13	investment	investment	NOUN
taxlaw-9798	209	14	tax	tax	NOUN
taxlaw-9798	209	15	credit	credit	NOUN
taxlaw-9798	209	16	of	of	ADP
taxlaw-9798	209	17	cad	cad	PROPN
taxlaw-9798	209	18	1,480	1,480	NUM
taxlaw-9798	209	19	,	,	PUNCT
taxlaw-9798	209	20	and	and	CCONJ
taxlaw-9798	209	21	a	a	DET
taxlaw-9798	209	22	quebec	quebec	PROPN
taxlaw-9798	209	23	tax	tax	NOUN
taxlaw-9798	209	24	credit	credit	NOUN
taxlaw-9798	209	25	of	of	ADP
taxlaw-9798	209	26	cad	cad	PROPN
taxlaw-9798	209	27	3,614	3,614	NUM
taxlaw-9798	209	28	.	.	PUNCT
taxlaw-9798	210	1	the	the	DET
taxlaw-9798	210	2	court	court	NOUN
taxlaw-9798	210	3	found	find	VERB
taxlaw-9798	210	4	that	that	SCONJ
taxlaw-9798	210	5	this	this	PRON
taxlaw-9798	210	6	did	do	AUX
taxlaw-9798	210	7	indeed	indeed	ADV
taxlaw-9798	210	8	meet	meet	VERB
taxlaw-9798	210	9	the	the	DET
taxlaw-9798	210	10	mathematical	mathematical	ADJ
taxlaw-9798	210	11	requirement	requirement	NOUN
taxlaw-9798	210	12	for	for	ADP
taxlaw-9798	210	13	a	a	DET
taxlaw-9798	210	14	tax	tax	NOUN
taxlaw-9798	210	15	shelter	shelter	NOUN
taxlaw-9798	210	16	given	give	VERB
taxlaw-9798	210	17	that	that	SCONJ
taxlaw-9798	210	18	10,000	10,000	NUM
taxlaw-9798	210	19	>	>	SYM
taxlaw-9798	210	20	(	(	PUNCT
taxlaw-9798	210	21	10,000	10,000	NUM
taxlaw-9798	210	22	–	–	PUNCT
taxlaw-9798	210	23	5,094	5,094	NUM
taxlaw-9798	210	24	)	)	PUNCT
taxlaw-9798	210	25	.	.	PUNCT
taxlaw-9798	211	1	for	for	ADP
taxlaw-9798	211	2	a	a	DET
taxlaw-9798	211	3	more	more	ADV
taxlaw-9798	211	4	detailed	detailed	ADJ
taxlaw-9798	211	5	breakdown	breakdown	NOUN
taxlaw-9798	211	6	of	of	ADP
taxlaw-9798	211	7	mr	mr	PROPN
taxlaw-9798	211	8	.	.	PROPN
taxlaw-9798	211	9	jevremovic	jevremovic	PROPN
taxlaw-9798	211	10	’s	’s	PART
taxlaw-9798	211	11	case	case	NOUN
taxlaw-9798	211	12	,	,	PUNCT
taxlaw-9798	211	13	see	see	VERB
taxlaw-9798	211	14	maege	maege	NOUN
taxlaw-9798	211	15	v.	v.	ADP
taxlaw-9798	211	16	the	the	DET
taxlaw-9798	211	17	queen	queen	NOUN
taxlaw-9798	211	18	.	.	PUNCT
taxlaw-9798	212	1	i	i	PRON
taxlaw-9798	212	2	d.	d.	PROPN
taxlaw-9798	212	3	several	several	ADJ
taxlaw-9798	212	4	changes	change	NOUN
taxlaw-9798	212	5	were	be	AUX
taxlaw-9798	212	6	made	make	VERB
taxlaw-9798	212	7	to	to	ADP
taxlaw-9798	212	8	these	these	DET
taxlaw-9798	212	9	laws	law	NOUN
taxlaw-9798	212	10	in	in	ADP
taxlaw-9798	212	11	subsequent	subsequent	ADJ
taxlaw-9798	212	12	years	year	NOUN
taxlaw-9798	212	13	.	.	PUNCT
taxlaw-9798	213	1	for	for	ADP
taxlaw-9798	213	2	example	example	NOUN
taxlaw-9798	213	3	,	,	PUNCT
taxlaw-9798	213	4	amendments	amendment	NOUN
taxlaw-9798	213	5	in	in	ADP
taxlaw-9798	213	6	1995	1995	NUM
taxlaw-9798	213	7	and	and	CCONJ
taxlaw-9798	213	8	2003	2003	NUM
taxlaw-9798	213	9	expanded	expand	VERB
taxlaw-9798	213	10	the	the	DET
taxlaw-9798	213	11	scope	scope	NOUN
taxlaw-9798	213	12	of	of	ADP
taxlaw-9798	213	13	these	these	DET
taxlaw-9798	213	14	rules	rule	NOUN
taxlaw-9798	213	15	to	to	PART
taxlaw-9798	213	16	cover	cover	VERB
taxlaw-9798	213	17	additional	additional	ADJ
taxlaw-9798	213	18	schemes	scheme	NOUN
taxlaw-9798	213	19	.	.	PUNCT
taxlaw-9798	214	1	see	see	VERB
taxlaw-9798	214	2	canadian	canadian	PROPN
taxlaw-9798	214	3	ita	ita	PROPN
taxlaw-9798	214	4	§	§	PROPN
taxlaw-9798	214	5	§	§	PROPN
taxlaw-9798	214	6	143.2	143.2	NUM
taxlaw-9798	214	7	,	,	PUNCT
taxlaw-9798	214	8	237.1	237.1	NUM
taxlaw-9798	214	9	(	(	PUNCT
taxlaw-9798	214	10	of	of	ADP
taxlaw-9798	214	11	1995	1995	NUM
taxlaw-9798	214	12	and	and	CCONJ
taxlaw-9798	214	13	2003	2003	NUM
taxlaw-9798	214	14	,	,	PUNCT
taxlaw-9798	214	15	respectively	respectively	ADV
taxlaw-9798	214	16	)	)	PUNCT
taxlaw-9798	214	17	.	.	PUNCT
taxlaw-9798	215	1	2022	2022	NUM
taxlaw-9798	215	2	]	]	PUNCT
taxlaw-9798	215	3	mandatory	mandatory	ADJ
taxlaw-9798	215	4	disclosure	disclosure	NOUN
taxlaw-9798	215	5	rules	rule	VERB
taxlaw-9798	215	6	133	133	NUM
taxlaw-9798	215	7	and	and	CCONJ
taxlaw-9798	215	8	distribute	distribute	VERB
taxlaw-9798	215	9	its	its	PRON
taxlaw-9798	215	10	identification	identification	NOUN
taxlaw-9798	215	11	number	number	NOUN
taxlaw-9798	215	12	,	,	PUNCT
taxlaw-9798	215	13	as	as	SCONJ
taxlaw-9798	215	14	assigned	assign	VERB
taxlaw-9798	215	15	by	by	ADP
taxlaw-9798	215	16	the	the	DET
taxlaw-9798	215	17	canadian	canadian	PROPN
taxlaw-9798	215	18	revenue	revenue	NOUN
taxlaw-9798	215	19	authority	authority	NOUN
taxlaw-9798	215	20	(	(	PUNCT
taxlaw-9798	215	21	cra	cra	PROPN
taxlaw-9798	215	22	)	)	PUNCT
taxlaw-9798	215	23	,	,	PUNCT
taxlaw-9798	215	24	to	to	ADP
taxlaw-9798	215	25	all	all	DET
taxlaw-9798	215	26	investors	investor	NOUN
taxlaw-9798	215	27	in	in	ADP
taxlaw-9798	215	28	the	the	DET
taxlaw-9798	215	29	tax	tax	NOUN
taxlaw-9798	215	30	shelter.73	shelter.73	NOUN
taxlaw-9798	215	31	investors	investor	NOUN
taxlaw-9798	215	32	would	would	AUX
taxlaw-9798	215	33	then	then	ADV
taxlaw-9798	215	34	include	include	VERB
taxlaw-9798	215	35	this	this	DET
taxlaw-9798	215	36	identification	identification	NOUN
taxlaw-9798	215	37	number	number	NOUN
taxlaw-9798	215	38	in	in	ADP
taxlaw-9798	215	39	their	their	PRON
taxlaw-9798	215	40	own	own	ADJ
taxlaw-9798	215	41	income	income	NOUN
taxlaw-9798	215	42	tax	tax	NOUN
taxlaw-9798	215	43	returns	return	NOUN
taxlaw-9798	215	44	.	.	PUNCT
taxlaw-9798	216	1	the	the	DET
taxlaw-9798	216	2	promoters	promoter	NOUN
taxlaw-9798	216	3	were	be	AUX
taxlaw-9798	216	4	required	require	VERB
taxlaw-9798	216	5	to	to	PART
taxlaw-9798	216	6	obtain	obtain	VERB
taxlaw-9798	216	7	their	their	PRON
taxlaw-9798	216	8	identification	identification	NOUN
taxlaw-9798	216	9	numbers	number	NOUN
taxlaw-9798	216	10	before	before	SCONJ
taxlaw-9798	216	11	they	they	PRON
taxlaw-9798	216	12	began	begin	VERB
taxlaw-9798	216	13	selling	sell	VERB
taxlaw-9798	216	14	or	or	CCONJ
taxlaw-9798	216	15	issuing	issue	VERB
taxlaw-9798	216	16	the	the	DET
taxlaw-9798	216	17	tax	tax	NOUN
taxlaw-9798	216	18	shelter	shelter	NOUN
taxlaw-9798	216	19	scheme	scheme	NOUN
taxlaw-9798	216	20	.	.	PUNCT
taxlaw-9798	217	1	they	they	PRON
taxlaw-9798	217	2	also	also	ADV
taxlaw-9798	217	3	needed	need	VERB
taxlaw-9798	217	4	to	to	PART
taxlaw-9798	217	5	provide	provide	VERB
taxlaw-9798	217	6	the	the	DET
taxlaw-9798	217	7	cra	cra	PROPN
taxlaw-9798	217	8	with	with	ADP
taxlaw-9798	217	9	a	a	DET
taxlaw-9798	217	10	list	list	NOUN
taxlaw-9798	217	11	of	of	ADP
taxlaw-9798	217	12	investors	investor	NOUN
taxlaw-9798	217	13	in	in	ADP
taxlaw-9798	217	14	their	their	PRON
taxlaw-9798	217	15	scheme	scheme	NOUN
taxlaw-9798	217	16	along	along	ADP
taxlaw-9798	217	17	with	with	ADP
taxlaw-9798	217	18	their	their	PRON
taxlaw-9798	217	19	respective	respective	ADJ
taxlaw-9798	217	20	contact	contact	NOUN
taxlaw-9798	217	21	information	information	NOUN
taxlaw-9798	217	22	,	,	PUNCT
taxlaw-9798	217	23	social	social	ADJ
taxlaw-9798	217	24	insurance	insurance	NOUN
taxlaw-9798	217	25	numbers	number	NOUN
taxlaw-9798	217	26	,	,	PUNCT
taxlaw-9798	217	27	and	and	CCONJ
taxlaw-9798	217	28	the	the	DET
taxlaw-9798	217	29	amount	amount	NOUN
taxlaw-9798	217	30	paid	pay	VERB
taxlaw-9798	217	31	by	by	ADP
taxlaw-9798	217	32	each	each	DET
taxlaw-9798	217	33	investor.74	investor.74	ADJ
taxlaw-9798	217	34	promoters	promoter	NOUN
taxlaw-9798	217	35	were	be	AUX
taxlaw-9798	217	36	defined	define	VERB
taxlaw-9798	217	37	as	as	ADP
taxlaw-9798	217	38	“	"	PUNCT
taxlaw-9798	217	39	any	any	DET
taxlaw-9798	217	40	person	person	NOUN
taxlaw-9798	217	41	who	who	PRON
taxlaw-9798	217	42	in	in	ADP
taxlaw-9798	217	43	the	the	DET
taxlaw-9798	217	44	course	course	NOUN
taxlaw-9798	217	45	of	of	ADP
taxlaw-9798	217	46	a	a	DET
taxlaw-9798	217	47	business	business	NOUN
taxlaw-9798	217	48	sells	sell	NOUN
taxlaw-9798	217	49	,	,	PUNCT
taxlaw-9798	217	50	issues	issue	NOUN
taxlaw-9798	217	51	or	or	CCONJ
taxlaw-9798	217	52	promotes	promote	VERB
taxlaw-9798	217	53	the	the	DET
taxlaw-9798	217	54	sale	sale	NOUN
taxlaw-9798	217	55	,	,	PUNCT
taxlaw-9798	217	56	issuance	issuance	NOUN
taxlaw-9798	217	57	or	or	CCONJ
taxlaw-9798	217	58	acquisition	acquisition	NOUN
taxlaw-9798	217	59	of	of	ADP
taxlaw-9798	217	60	an	an	DET
taxlaw-9798	217	61	interest	interest	NOUN
taxlaw-9798	217	62	in	in	ADP
taxlaw-9798	217	63	a	a	DET
taxlaw-9798	217	64	tax	tax	NOUN
taxlaw-9798	217	65	shelter	shelter	NOUN
taxlaw-9798	217	66	or	or	CCONJ
taxlaw-9798	217	67	who	who	PRON
taxlaw-9798	217	68	acts	act	VERB
taxlaw-9798	217	69	as	as	ADP
taxlaw-9798	217	70	an	an	DET
taxlaw-9798	217	71	agent	agent	NOUN
taxlaw-9798	217	72	or	or	CCONJ
taxlaw-9798	217	73	advisor	advisor	NOUN
taxlaw-9798	217	74	in	in	ADP
taxlaw-9798	217	75	respect	respect	NOUN
taxlaw-9798	217	76	of	of	ADP
taxlaw-9798	217	77	such	such	ADJ
taxlaw-9798	217	78	activities	activity	NOUN
taxlaw-9798	217	79	.	.	PUNCT
taxlaw-9798	218	1	”75	”75	PROPN
taxlaw-9798	218	2	penalties	penalty	NOUN
taxlaw-9798	218	3	were	be	AUX
taxlaw-9798	218	4	imposed	impose	VERB
taxlaw-9798	218	5	on	on	ADP
taxlaw-9798	218	6	promoters	promoter	NOUN
taxlaw-9798	218	7	who	who	PRON
taxlaw-9798	218	8	failed	fail	VERB
taxlaw-9798	218	9	to	to	PART
taxlaw-9798	218	10	register.76	register.76	VERB
taxlaw-9798	218	11	investors	investor	NOUN
taxlaw-9798	218	12	who	who	PRON
taxlaw-9798	218	13	participated	participate	VERB
taxlaw-9798	218	14	in	in	ADP
taxlaw-9798	218	15	a	a	DET
taxlaw-9798	218	16	tax	tax	NOUN
taxlaw-9798	218	17	shelter	shelter	NOUN
taxlaw-9798	218	18	scheme	scheme	NOUN
taxlaw-9798	218	19	without	without	ADP
taxlaw-9798	218	20	a	a	DET
taxlaw-9798	218	21	registration	registration	NOUN
taxlaw-9798	218	22	number	number	NOUN
taxlaw-9798	218	23	were	be	AUX
taxlaw-9798	218	24	denied	deny	VERB
taxlaw-9798	218	25	any	any	DET
taxlaw-9798	218	26	potential	potential	ADJ
taxlaw-9798	218	27	tax	tax	NOUN
taxlaw-9798	218	28	benefits	benefit	NOUN
taxlaw-9798	218	29	of	of	ADP
taxlaw-9798	218	30	the	the	DET
taxlaw-9798	218	31	shelter.77	shelter.77	NOUN
taxlaw-9798	218	32	thus	thus	ADV
taxlaw-9798	218	33	,	,	PUNCT
taxlaw-9798	218	34	similar	similar	ADJ
taxlaw-9798	218	35	to	to	ADP
taxlaw-9798	218	36	the	the	DET
taxlaw-9798	218	37	united	united	PROPN
taxlaw-9798	218	38	states	states	PROPN
taxlaw-9798	218	39	,	,	PUNCT
taxlaw-9798	218	40	canada	canada	PROPN
taxlaw-9798	218	41	’s	’s	PART
taxlaw-9798	218	42	tax	tax	NOUN
taxlaw-9798	218	43	shelter	shelter	NOUN
taxlaw-9798	218	44	registration	registration	NOUN
taxlaw-9798	218	45	regime	regime	NOUN
taxlaw-9798	218	46	targeted	target	VERB
taxlaw-9798	218	47	the	the	DET
taxlaw-9798	218	48	proliferation	proliferation	NOUN
taxlaw-9798	218	49	of	of	ADP
taxlaw-9798	218	50	individual	individual	ADJ
taxlaw-9798	218	51	tax	tax	NOUN
taxlaw-9798	218	52	shelters	shelter	NOUN
taxlaw-9798	218	53	by	by	ADP
taxlaw-9798	218	54	imposing	impose	VERB
taxlaw-9798	218	55	registration	registration	NOUN
taxlaw-9798	218	56	and	and	CCONJ
taxlaw-9798	218	57	reporting	report	VERB
taxlaw-9798	218	58	obligations	obligation	NOUN
taxlaw-9798	218	59	.	.	PUNCT
taxlaw-9798	219	1	this	this	DET
taxlaw-9798	219	2	narrow	narrow	ADJ
taxlaw-9798	219	3	scope	scope	NOUN
taxlaw-9798	219	4	would	would	AUX
taxlaw-9798	219	5	ultimately	ultimately	ADV
taxlaw-9798	219	6	prove	prove	VERB
taxlaw-9798	219	7	inadequate	inadequate	ADJ
taxlaw-9798	219	8	to	to	PART
taxlaw-9798	219	9	address	address	VERB
taxlaw-9798	219	10	the	the	DET
taxlaw-9798	219	11	growth	growth	NOUN
taxlaw-9798	219	12	of	of	ADP
taxlaw-9798	219	13	corporate	corporate	ADJ
taxlaw-9798	219	14	tax	tax	NOUN
taxlaw-9798	219	15	shelters	shelter	NOUN
taxlaw-9798	219	16	.	.	PUNCT
taxlaw-9798	220	1	nevertheless	nevertheless	ADV
taxlaw-9798	220	2	,	,	PUNCT
taxlaw-9798	220	3	these	these	DET
taxlaw-9798	220	4	rules	rule	NOUN
taxlaw-9798	220	5	laid	lay	VERB
taxlaw-9798	220	6	the	the	DET
taxlaw-9798	220	7	groundwork	groundwork	NOUN
taxlaw-9798	220	8	for	for	ADP
taxlaw-9798	220	9	the	the	DET
taxlaw-9798	220	10	expansion	expansion	NOUN
taxlaw-9798	220	11	of	of	ADP
taxlaw-9798	220	12	canada	canada	PROPN
taxlaw-9798	220	13	’s	’s	PART
taxlaw-9798	220	14	reporting	reporting	NOUN
taxlaw-9798	220	15	regime	regime	NOUN
taxlaw-9798	220	16	,	,	PUNCT
taxlaw-9798	220	17	discussed	discuss	VERB
taxlaw-9798	220	18	in	in	ADP
taxlaw-9798	220	19	the	the	DET
taxlaw-9798	220	20	next	next	ADJ
taxlaw-9798	220	21	part	part	NOUN
taxlaw-9798	220	22	.	.	PUNCT
taxlaw-9798	221	1	ii	ii	PROPN
taxlaw-9798	221	2	.	.	PUNCT
taxlaw-9798	222	1	second	second	ADJ
taxlaw-9798	222	2	generation	generation	NOUN
taxlaw-9798	222	3	:	:	PUNCT
taxlaw-9798	222	4	2000s	2000s	NUM
taxlaw-9798	222	5	and	and	CCONJ
taxlaw-9798	222	6	early	early	ADJ
taxlaw-9798	222	7	2010s	2010s	NUM
taxlaw-9798	222	8	with	with	ADP
taxlaw-9798	222	9	the	the	DET
taxlaw-9798	222	10	decline	decline	NOUN
taxlaw-9798	222	11	of	of	ADP
taxlaw-9798	222	12	the	the	DET
taxlaw-9798	222	13	individual	individual	ADJ
taxlaw-9798	222	14	tax	tax	NOUN
taxlaw-9798	222	15	shelter	shelter	NOUN
taxlaw-9798	222	16	industry	industry	NOUN
taxlaw-9798	222	17	,	,	PUNCT
taxlaw-9798	222	18	the	the	DET
taxlaw-9798	222	19	attention	attention	NOUN
taxlaw-9798	222	20	of	of	ADP
taxlaw-9798	222	21	tax	tax	NOUN
taxlaw-9798	222	22	authorities	authority	NOUN
taxlaw-9798	222	23	shifted	shift	VERB
taxlaw-9798	222	24	to	to	ADP
taxlaw-9798	222	25	countering	counter	VERB
taxlaw-9798	222	26	tax	tax	NOUN
taxlaw-9798	222	27	avoidance	avoidance	NOUN
taxlaw-9798	222	28	schemes	scheme	NOUN
taxlaw-9798	222	29	for	for	ADP
taxlaw-9798	222	30	corporate	corporate	ADJ
taxlaw-9798	222	31	taxpayers.78	taxpayers.78	PROPN
taxlaw-9798	222	32	while	while	SCONJ
taxlaw-9798	222	33	the	the	DET
taxlaw-9798	222	34	u.s	u.s	PROPN
taxlaw-9798	222	35	.	.	PROPN
taxlaw-9798	222	36	and	and	CCONJ
taxlaw-9798	222	37	canadian	canadian	ADJ
taxlaw-9798	222	38	tax	tax	NOUN
taxlaw-9798	222	39	shelter	shelter	NOUN
taxlaw-9798	222	40	registration	registration	NOUN
taxlaw-9798	222	41	rules	rule	NOUN
taxlaw-9798	222	42	were	be	AUX
taxlaw-9798	222	43	too	too	ADV
taxlaw-9798	222	44	narrow	narrow	ADJ
taxlaw-9798	222	45	to	to	PART
taxlaw-9798	222	46	capture	capture	VERB
taxlaw-9798	222	47	these	these	DET
taxlaw-9798	222	48	schemes	scheme	NOUN
taxlaw-9798	222	49	,	,	PUNCT
taxlaw-9798	222	50	they	they	PRON
taxlaw-9798	222	51	did	do	AUX
taxlaw-9798	222	52	provide	provide	VERB
taxlaw-9798	222	53	a	a	DET
taxlaw-9798	222	54	model	model	NOUN
taxlaw-9798	222	55	for	for	ADP
taxlaw-9798	222	56	a	a	DET
taxlaw-9798	222	57	reporting	reporting	NOUN
taxlaw-9798	222	58	regime	regime	NOUN
taxlaw-9798	222	59	that	that	PRON
taxlaw-9798	222	60	would	would	AUX
taxlaw-9798	222	61	prove	prove	VERB
taxlaw-9798	222	62	useful	useful	ADJ
taxlaw-9798	222	63	in	in	ADP
taxlaw-9798	222	64	addressing	address	VERB
taxlaw-9798	222	65	other	other	ADJ
taxlaw-9798	222	66	forms	form	NOUN
taxlaw-9798	222	67	of	of	ADP
taxlaw-9798	222	68	tax	tax	NOUN
taxlaw-9798	222	69	avoidance	avoidance	NOUN
taxlaw-9798	222	70	.	.	PUNCT
taxlaw-9798	223	1	in	in	ADP
taxlaw-9798	223	2	the	the	DET
taxlaw-9798	223	3	2000s	2000s	NUM
taxlaw-9798	223	4	,	,	PUNCT
taxlaw-9798	223	5	the	the	DET
taxlaw-9798	223	6	united	united	PROPN
taxlaw-9798	223	7	states	states	PROPN
taxlaw-9798	223	8	,	,	PUNCT
taxlaw-9798	223	9	followed	follow	VERB
taxlaw-9798	223	10	by	by	ADP
taxlaw-9798	223	11	several	several	ADJ
taxlaw-9798	223	12	countries	country	NOUN
taxlaw-9798	223	13	including	include	VERB
taxlaw-9798	223	14	the	the	DET
taxlaw-9798	223	15	united	united	ADJ
taxlaw-9798	223	16	kingdom	kingdom	PROPN
taxlaw-9798	223	17	,	,	PUNCT
taxlaw-9798	223	18	south	south	PROPN
taxlaw-9798	223	19	africa	africa	PROPN
taxlaw-9798	223	20	,	,	PUNCT
taxlaw-9798	223	21	portugal	portugal	PROPN
taxlaw-9798	223	22	,	,	PUNCT
taxlaw-9798	223	23	ireland	ireland	PROPN
taxlaw-9798	223	24	,	,	PUNCT
taxlaw-9798	223	25	and	and	CCONJ
taxlaw-9798	223	26	canada	canada	PROPN
taxlaw-9798	223	27	,	,	PUNCT
taxlaw-9798	223	28	adopted	adopt	VERB
taxlaw-9798	223	29	a	a	DET
taxlaw-9798	223	30	new	new	ADJ
taxlaw-9798	223	31	type	type	NOUN
taxlaw-9798	223	32	of	of	ADP
taxlaw-9798	223	33	reporting	report	VERB
taxlaw-9798	223	34	regime	regime	NOUN
taxlaw-9798	223	35	that	that	PRON
taxlaw-9798	223	36	was	be	AUX
taxlaw-9798	223	37	broad	broad	ADJ
taxlaw-9798	223	38	enough	enough	ADV
taxlaw-9798	223	39	to	to	PART
taxlaw-9798	223	40	capture	capture	VERB
taxlaw-9798	223	41	the	the	DET
taxlaw-9798	223	42	various	various	ADJ
taxlaw-9798	223	43	tax	tax	NOUN
taxlaw-9798	223	44	avoidance	avoidance	NOUN
taxlaw-9798	223	45	schemes	scheme	NOUN
taxlaw-9798	223	46	of	of	ADP
taxlaw-9798	223	47	corporations	corporation	NOUN
taxlaw-9798	223	48	,	,	PUNCT
taxlaw-9798	223	49	individuals	individual	NOUN
taxlaw-9798	223	50	,	,	PUNCT
taxlaw-9798	223	51	trusts	trust	NOUN
taxlaw-9798	223	52	,	,	PUNCT
taxlaw-9798	223	53	and	and	CCONJ
taxlaw-9798	223	54	other	other	ADJ
taxlaw-9798	223	55	taxpayers.79	taxpayers.79	NOUN
taxlaw-9798	223	56	while	while	SCONJ
taxlaw-9798	223	57	different	different	ADJ
taxlaw-9798	223	58	countries	country	NOUN
taxlaw-9798	223	59	name	name	VERB
taxlaw-9798	223	60	their	their	PRON
taxlaw-9798	223	61	73	73	NUM
taxlaw-9798	223	62	see	see	VERB
taxlaw-9798	223	63	canadian	canadian	ADJ
taxlaw-9798	223	64	ita	ita	X
taxlaw-9798	223	65	(	(	PUNCT
taxlaw-9798	223	66	of	of	ADP
taxlaw-9798	223	67	1988	1988	NUM
taxlaw-9798	223	68	)	)	PUNCT
taxlaw-9798	223	69	§	§	PROPN
taxlaw-9798	223	70	237.1	237.1	NUM
taxlaw-9798	223	71	.	.	PUNCT
taxlaw-9798	224	1	74	74	NUM
taxlaw-9798	224	2	see	see	VERB
taxlaw-9798	224	3	i	i	PRON
taxlaw-9798	224	4	d.	d.	PROPN
taxlaw-9798	224	5	75	75	NUM
taxlaw-9798	224	6	canada	canada	PROPN
taxlaw-9798	224	7	revenue	revenue	NOUN
taxlaw-9798	224	8	agency	agency	NOUN
taxlaw-9798	224	9	,	,	PUNCT
taxlaw-9798	224	10	supra	supra	PROPN
taxlaw-9798	224	11	note	note	PROPN
taxlaw-9798	224	12	72	72	NUM
taxlaw-9798	224	13	.	.	PUNCT
taxlaw-9798	225	1	76	76	NUM
taxlaw-9798	225	2	see	see	VERB
taxlaw-9798	225	3	i	i	PRON
taxlaw-9798	225	4	d.	d.	PROPN
taxlaw-9798	225	5	77	77	NUM
taxlaw-9798	225	6	see	see	VERB
taxlaw-9798	225	7	rosemarie	rosemarie	PROPN
taxlaw-9798	225	8	wertschek	wertschek	PROPN
taxlaw-9798	225	9	&	&	CCONJ
taxlaw-9798	225	10	james	james	PROPN
taxlaw-9798	225	11	r.	r.	PROPN
taxlaw-9798	225	12	wilson	wilson	PROPN
taxlaw-9798	225	13	,	,	PUNCT
taxlaw-9798	225	14	shelter	shelter	VERB
taxlaw-9798	225	15	from	from	ADP
taxlaw-9798	225	16	the	the	DET
taxlaw-9798	225	17	storm	storm	NOUN
taxlaw-9798	225	18	:	:	PUNCT
taxlaw-9798	225	19	the	the	DET
taxlaw-9798	225	20	current	current	ADJ
taxlaw-9798	225	21	state	state	NOUN
taxlaw-9798	225	22	of	of	ADP
taxlaw-9798	225	23	the	the	DET
taxlaw-9798	225	24	tax	tax	NOUN
taxlaw-9798	225	25	shelter	shelter	NOUN
taxlaw-9798	225	26	rules	rule	NOUN
taxlaw-9798	225	27	in	in	ADP
taxlaw-9798	225	28	section	section	NOUN
taxlaw-9798	225	29	237.1	237.1	NUM
taxlaw-9798	225	30	,	,	PUNCT
taxlaw-9798	225	31	56	56	NUM
taxlaw-9798	225	32	can	can	NOUN
taxlaw-9798	225	33	.	.	PUNCT
taxlaw-9798	226	1	tax	tax	NOUN
taxlaw-9798	226	2	j.	j.	PROPN
taxlaw-9798	226	3	285	285	PROPN
taxlaw-9798	226	4	,	,	PUNCT
taxlaw-9798	226	5	287	287	NUM
taxlaw-9798	226	6	(	(	PUNCT
taxlaw-9798	226	7	2008	2008	NUM
taxlaw-9798	226	8	)	)	PUNCT
taxlaw-9798	226	9	78	78	NUM
taxlaw-9798	226	10	see	see	VERB
taxlaw-9798	226	11	elaine	elaine	PROPN
taxlaw-9798	226	12	church	church	PROPN
taxlaw-9798	226	13	&	&	CCONJ
taxlaw-9798	226	14	corina	corina	PROPN
taxlaw-9798	226	15	trainer	trainer	NOUN
taxlaw-9798	226	16	,	,	PUNCT
taxlaw-9798	226	17	reportable	reportable	ADJ
taxlaw-9798	226	18	transactions	transaction	NOUN
taxlaw-9798	226	19	:	:	PUNCT
taxlaw-9798	226	20	a	a	DET
taxlaw-9798	226	21	comprehensive	comprehensive	ADJ
taxlaw-9798	226	22	disclosure	disclosure	NOUN
taxlaw-9798	226	23	regime	regime	NOUN
taxlaw-9798	226	24	to	to	PART
taxlaw-9798	226	25	combat	combat	VERB
taxlaw-9798	226	26	tax	tax	NOUN
taxlaw-9798	226	27	shelters	shelter	NOUN
taxlaw-9798	226	28	,	,	PUNCT
taxlaw-9798	226	29	57	57	NUM
taxlaw-9798	226	30	major	major	ADJ
taxlaw-9798	226	31	tax	tax	NOUN
taxlaw-9798	226	32	plan	plan	NOUN
taxlaw-9798	226	33	12	12	NUM
taxlaw-9798	226	34	-	-	SYM
taxlaw-9798	226	35	1	1	NUM
taxlaw-9798	226	36	,	,	PUNCT
taxlaw-9798	226	37	at	at	ADP
taxlaw-9798	226	38	12	12	NUM
taxlaw-9798	226	39	-	-	SYM
taxlaw-9798	226	40	2	2	NUM
taxlaw-9798	226	41	to	to	PART
taxlaw-9798	226	42	-3	-3	PUNCT
taxlaw-9798	226	43	(	(	PUNCT
taxlaw-9798	226	44	2005	2005	NUM
taxlaw-9798	226	45	)	)	PUNCT
taxlaw-9798	226	46	(	(	PUNCT
taxlaw-9798	226	47	“	"	PUNCT
taxlaw-9798	226	48	during	during	ADP
taxlaw-9798	226	49	the	the	DET
taxlaw-9798	226	50	late	late	ADJ
taxlaw-9798	226	51	1990	1990	NUM
taxlaw-9798	226	52	’s	’s	NOUN
taxlaw-9798	226	53	,	,	PUNCT
taxlaw-9798	226	54	market	market	NOUN
taxlaw-9798	226	55	activity	activity	NOUN
taxlaw-9798	226	56	shifted	shift	VERB
taxlaw-9798	226	57	from	from	ADP
taxlaw-9798	226	58	individual	individual	ADJ
taxlaw-9798	226	59	to	to	ADP
taxlaw-9798	226	60	corporate	corporate	ADJ
taxlaw-9798	226	61	tax	tax	NOUN
taxlaw-9798	226	62	shelters	shelter	NOUN
taxlaw-9798	226	63	.	.	PUNCT
taxlaw-9798	227	1	few	few	ADJ
taxlaw-9798	227	2	of	of	ADP
taxlaw-9798	227	3	these	these	DET
taxlaw-9798	227	4	emerging	emerge	VERB
taxlaw-9798	227	5	corporate	corporate	ADJ
taxlaw-9798	227	6	transactions	transaction	NOUN
taxlaw-9798	227	7	appeared	appear	VERB
taxlaw-9798	227	8	to	to	PART
taxlaw-9798	227	9	be	be	AUX
taxlaw-9798	227	10	affected	affect	VERB
taxlaw-9798	227	11	by	by	ADP
taxlaw-9798	227	12	the	the	DET
taxlaw-9798	227	13	regulations	regulation	NOUN
taxlaw-9798	227	14	that	that	PRON
taxlaw-9798	227	15	had	have	AUX
taxlaw-9798	227	16	been	be	AUX
taxlaw-9798	227	17	developed	develop	VERB
taxlaw-9798	227	18	to	to	PART
taxlaw-9798	227	19	address	address	VERB
taxlaw-9798	227	20	the	the	DET
taxlaw-9798	227	21	very	very	ADV
taxlaw-9798	227	22	different	different	ADJ
taxlaw-9798	227	23	issues	issue	NOUN
taxlaw-9798	227	24	involved	involve	VERB
taxlaw-9798	227	25	in	in	ADP
taxlaw-9798	227	26	shelter	shelter	NOUN
taxlaw-9798	227	27	investments	investment	NOUN
taxlaw-9798	227	28	by	by	ADP
taxlaw-9798	227	29	individuals	individual	NOUN
taxlaw-9798	227	30	.	.	PUNCT
taxlaw-9798	228	1	typically	typically	ADV
taxlaw-9798	228	2	,	,	PUNCT
taxlaw-9798	228	3	these	these	DET
taxlaw-9798	228	4	corporate	corporate	ADJ
taxlaw-9798	228	5	tax	tax	NOUN
taxlaw-9798	228	6	shelters	shelter	NOUN
taxlaw-9798	228	7	were	be	AUX
taxlaw-9798	228	8	not	not	PART
taxlaw-9798	228	9	‘	'	PUNCT
taxlaw-9798	228	10	investment	investment	NOUN
taxlaw-9798	228	11	type	type	NOUN
taxlaw-9798	228	12	’	'	PUNCT
taxlaw-9798	228	13	transactions	transaction	NOUN
taxlaw-9798	228	14	.	.	PUNCT
taxlaw-9798	228	15	.	.	PUNCT
taxlaw-9798	228	16	.	.	PUNCT
taxlaw-9798	228	17	.	.	PUNCT
taxlaw-9798	229	1	by	by	ADP
taxlaw-9798	229	2	1999	1999	NUM
taxlaw-9798	229	3	,	,	PUNCT
taxlaw-9798	229	4	when	when	SCONJ
taxlaw-9798	229	5	treasury	treasury	PROPN
taxlaw-9798	229	6	launched	launch	VERB
taxlaw-9798	229	7	its	its	PRON
taxlaw-9798	229	8	study	study	NOUN
taxlaw-9798	229	9	of	of	ADP
taxlaw-9798	229	10	corporate	corporate	ADJ
taxlaw-9798	229	11	tax	tax	NOUN
taxlaw-9798	229	12	shelters	shelter	NOUN
taxlaw-9798	229	13	,	,	PUNCT
taxlaw-9798	229	14	treasury	treasury	PROPN
taxlaw-9798	229	15	had	have	AUX
taxlaw-9798	229	16	become	become	VERB
taxlaw-9798	229	17	convinced	convinced	ADJ
taxlaw-9798	229	18	that	that	SCONJ
taxlaw-9798	229	19	additional	additional	ADJ
taxlaw-9798	229	20	rules	rule	NOUN
taxlaw-9798	229	21	were	be	AUX
taxlaw-9798	229	22	needed	need	VERB
taxlaw-9798	229	23	.	.	PUNCT
taxlaw-9798	229	24	”	"	PUNCT
taxlaw-9798	229	25	)	)	PUNCT
taxlaw-9798	229	26	.	.	PUNCT
taxlaw-9798	230	1	see	see	VERB
taxlaw-9798	230	2	also	also	ADV
taxlaw-9798	230	3	dep’t	dep’t	PROPN
taxlaw-9798	230	4	treasury	treasury	PROPN
taxlaw-9798	230	5	,	,	PUNCT
taxlaw-9798	230	6	the	the	DET
taxlaw-9798	230	7	problem	problem	NOUN
taxlaw-9798	230	8	of	of	ADP
taxlaw-9798	230	9	corporate	corporate	ADJ
taxlaw-9798	230	10	tax	tax	NOUN
taxlaw-9798	230	11	shelters	shelter	NOUN
taxlaw-9798	230	12	:	:	PUNCT
taxlaw-9798	230	13	discussion	discussion	NOUN
taxlaw-9798	230	14	,	,	PUNCT
taxlaw-9798	230	15	analysis	analysis	NOUN
taxlaw-9798	230	16	and	and	CCONJ
taxlaw-9798	230	17	legislative	legislative	ADJ
taxlaw-9798	230	18	proposals	proposal	NOUN
taxlaw-9798	230	19	(	(	PUNCT
taxlaw-9798	230	20	1999	1999	NUM
taxlaw-9798	230	21	)	)	PUNCT
taxlaw-9798	230	22	;	;	PUNCT
taxlaw-9798	230	23	james	james	PROPN
taxlaw-9798	230	24	s.	s.	PROPN
taxlaw-9798	230	25	eustice	eustice	PROPN
taxlaw-9798	230	26	,	,	PUNCT
taxlaw-9798	230	27	abusive	abusive	ADJ
taxlaw-9798	230	28	corporate	corporate	ADJ
taxlaw-9798	230	29	tax	tax	NOUN
taxlaw-9798	230	30	shelters	shelter	NOUN
taxlaw-9798	230	31	:	:	PUNCT
taxlaw-9798	230	32	old	old	ADJ
taxlaw-9798	230	33	“	"	PUNCT
taxlaw-9798	230	34	brine	brine	NOUN
taxlaw-9798	230	35	”	"	PUNCT
taxlaw-9798	230	36	in	in	ADP
taxlaw-9798	230	37	new	new	ADJ
taxlaw-9798	230	38	bottles	bottle	NOUN
taxlaw-9798	230	39	,	,	PUNCT
taxlaw-9798	230	40	55	55	NUM
taxlaw-9798	230	41	tax	tax	NOUN
taxlaw-9798	230	42	l.	l.	PROPN
taxlaw-9798	230	43	rev	rev	PROPN
taxlaw-9798	230	44	.	.	PROPN
taxlaw-9798	230	45	135	135	NUM
taxlaw-9798	230	46	(	(	PUNCT
taxlaw-9798	230	47	2002	2002	NUM
taxlaw-9798	230	48	)	)	PUNCT
taxlaw-9798	230	49	.	.	PUNCT
taxlaw-9798	231	1	79	79	NUM
taxlaw-9798	231	2	at	at	ADP
taxlaw-9798	231	3	present	present	ADJ
taxlaw-9798	231	4	,	,	PUNCT
taxlaw-9798	231	5	the	the	DET
taxlaw-9798	231	6	u.s	u.s	PROPN
taxlaw-9798	231	7	.	.	PROPN
taxlaw-9798	231	8	and	and	CCONJ
taxlaw-9798	231	9	south	south	ADJ
taxlaw-9798	231	10	african	african	ADJ
taxlaw-9798	231	11	regimes	regime	NOUN
taxlaw-9798	231	12	are	be	AUX
taxlaw-9798	231	13	still	still	ADV
taxlaw-9798	231	14	in	in	ADP
taxlaw-9798	231	15	place	place	NOUN
taxlaw-9798	231	16	.	.	PUNCT
taxlaw-9798	232	1	however	however	ADV
taxlaw-9798	232	2	,	,	PUNCT
taxlaw-9798	232	3	portugal	portugal	PROPN
taxlaw-9798	232	4	and	and	CCONJ
taxlaw-9798	232	5	ireland	ireland	PROPN
taxlaw-9798	232	6	have	have	AUX
taxlaw-9798	232	7	also	also	ADV
taxlaw-9798	232	8	adopted	adopt	VERB
taxlaw-9798	232	9	dac	dac	NOUN
taxlaw-9798	232	10	6	6	NUM
taxlaw-9798	232	11	,	,	PUNCT
taxlaw-9798	232	12	the	the	DET
taxlaw-9798	232	13	united	united	PROPN
taxlaw-9798	232	14	kingdom	kingdom	PROPN
taxlaw-9798	232	15	has	have	AUX
taxlaw-9798	232	16	expanded	expand	VERB
taxlaw-9798	232	17	its	its	PRON
taxlaw-9798	232	18	regime	regime	NOUN
taxlaw-9798	232	19	to	to	PART
taxlaw-9798	232	20	implement	implement	VERB
taxlaw-9798	232	21	the	the	DET
taxlaw-9798	232	22	crs	crs	PROPN
taxlaw-9798	232	23	mdrs	mdrs	PROPN
taxlaw-9798	232	24	.	.	PUNCT
taxlaw-9798	233	1	canada	canada	PROPN
taxlaw-9798	233	2	is	be	AUX
taxlaw-9798	233	3	considering	consider	VERB
taxlaw-9798	233	4	expanding	expand	VERB
taxlaw-9798	233	5	its	its	PRON
taxlaw-9798	233	6	mdrs	mdr	NOUN
taxlaw-9798	233	7	.	.	PUNCT
taxlaw-9798	234	1	see	see	VERB
taxlaw-9798	234	2	infra	infra	NOUN
taxlaw-9798	234	3	part	part	PROPN
taxlaw-9798	234	4	iii	iii	PROPN
taxlaw-9798	234	5	.	.	PROPN
taxlaw-9798	234	6	134	134	NUM
taxlaw-9798	234	7	columbia	columbia	PROPN
taxlaw-9798	234	8	journal	journal	PROPN
taxlaw-9798	234	9	of	of	ADP
taxlaw-9798	234	10	tax	tax	NOUN
taxlaw-9798	234	11	law	law	NOUN
taxlaw-9798	235	1	[	[	X
taxlaw-9798	235	2	vol	vol	NOUN
taxlaw-9798	235	3	:	:	PUNCT
taxlaw-9798	235	4	13:2	13:2	NUM
taxlaw-9798	235	5	reporting	reporting	NOUN
taxlaw-9798	235	6	regimes	regime	NOUN
taxlaw-9798	235	7	differently	differently	ADV
taxlaw-9798	235	8	,	,	PUNCT
taxlaw-9798	235	9	we	we	PRON
taxlaw-9798	235	10	generally	generally	ADV
taxlaw-9798	235	11	refer	refer	VERB
taxlaw-9798	235	12	to	to	ADP
taxlaw-9798	235	13	these	these	DET
taxlaw-9798	235	14	rules	rule	NOUN
taxlaw-9798	235	15	as	as	ADP
taxlaw-9798	235	16	mdrs.80	mdrs.80	ADV
taxlaw-9798	235	17	although	although	SCONJ
taxlaw-9798	235	18	modeled	model	VERB
taxlaw-9798	235	19	similarly	similarly	ADV
taxlaw-9798	235	20	,	,	PUNCT
taxlaw-9798	235	21	these	these	DET
taxlaw-9798	235	22	mdrs	mdr	NOUN
taxlaw-9798	235	23	differ	differ	VERB
taxlaw-9798	235	24	from	from	ADP
taxlaw-9798	235	25	their	their	PRON
taxlaw-9798	235	26	tax	tax	NOUN
taxlaw-9798	235	27	shelter	shelter	NOUN
taxlaw-9798	235	28	registration	registration	NOUN
taxlaw-9798	235	29	antecedents	antecedent	NOUN
taxlaw-9798	235	30	in	in	ADP
taxlaw-9798	235	31	that	that	SCONJ
taxlaw-9798	235	32	they	they	PRON
taxlaw-9798	235	33	provide	provide	VERB
taxlaw-9798	235	34	a	a	DET
taxlaw-9798	235	35	list	list	NOUN
taxlaw-9798	235	36	of	of	ADP
taxlaw-9798	235	37	example	example	NOUN
taxlaw-9798	235	38	transactions	transaction	NOUN
taxlaw-9798	235	39	that	that	PRON
taxlaw-9798	235	40	are	be	AUX
taxlaw-9798	235	41	required	require	VERB
taxlaw-9798	235	42	to	to	PART
taxlaw-9798	235	43	be	be	AUX
taxlaw-9798	235	44	reported	report	VERB
taxlaw-9798	235	45	.	.	PUNCT
taxlaw-9798	236	1	these	these	DET
taxlaw-9798	236	2	mdrs	mdrs	PROPN
taxlaw-9798	236	3	also	also	ADV
taxlaw-9798	236	4	list	list	VERB
taxlaw-9798	236	5	various	various	ADJ
taxlaw-9798	236	6	“	"	PUNCT
taxlaw-9798	236	7	hallmarks	hallmark	NOUN
taxlaw-9798	236	8	,	,	PUNCT
taxlaw-9798	236	9	”	"	PUNCT
taxlaw-9798	236	10	or	or	CCONJ
taxlaw-9798	236	11	identifiable	identifiable	ADJ
taxlaw-9798	236	12	characteristics	characteristic	NOUN
taxlaw-9798	236	13	associated	associate	VERB
taxlaw-9798	236	14	with	with	ADP
taxlaw-9798	236	15	tax	tax	NOUN
taxlaw-9798	236	16	avoidance	avoidance	NOUN
taxlaw-9798	236	17	schemes	scheme	NOUN
taxlaw-9798	236	18	.	.	PUNCT
taxlaw-9798	237	1	these	these	DET
taxlaw-9798	237	2	changes	change	NOUN
taxlaw-9798	237	3	greatly	greatly	ADV
taxlaw-9798	237	4	widened	widen	VERB
taxlaw-9798	237	5	the	the	DET
taxlaw-9798	237	6	scope	scope	NOUN
taxlaw-9798	237	7	of	of	ADP
taxlaw-9798	237	8	reporting	reporting	NOUN
taxlaw-9798	237	9	requirements	requirement	NOUN
taxlaw-9798	237	10	,	,	PUNCT
taxlaw-9798	237	11	and	and	CCONJ
taxlaw-9798	237	12	thereby	thereby	ADV
taxlaw-9798	237	13	channeled	channel	VERB
taxlaw-9798	237	14	more	more	ADJ
taxlaw-9798	237	15	information	information	NOUN
taxlaw-9798	237	16	to	to	ADP
taxlaw-9798	237	17	tax	tax	NOUN
taxlaw-9798	237	18	authorities	authority	NOUN
taxlaw-9798	237	19	.	.	PUNCT
taxlaw-9798	238	1	while	while	SCONJ
taxlaw-9798	238	2	all	all	PRON
taxlaw-9798	238	3	of	of	ADP
taxlaw-9798	238	4	the	the	DET
taxlaw-9798	238	5	new	new	ADJ
taxlaw-9798	238	6	mdrs	mdr	NOUN
taxlaw-9798	238	7	share	share	VERB
taxlaw-9798	238	8	basic	basic	ADJ
taxlaw-9798	238	9	characteristics	characteristic	NOUN
taxlaw-9798	238	10	with	with	ADP
taxlaw-9798	238	11	each	each	DET
taxlaw-9798	238	12	other	other	ADJ
taxlaw-9798	238	13	,	,	PUNCT
taxlaw-9798	238	14	each	each	DET
taxlaw-9798	238	15	regime	regime	NOUN
taxlaw-9798	238	16	is	be	AUX
taxlaw-9798	238	17	adapted	adapt	VERB
taxlaw-9798	238	18	to	to	ADP
taxlaw-9798	238	19	local	local	ADJ
taxlaw-9798	238	20	conditions	condition	NOUN
taxlaw-9798	238	21	and	and	CCONJ
taxlaw-9798	238	22	differs	differ	VERB
taxlaw-9798	238	23	from	from	ADP
taxlaw-9798	238	24	the	the	DET
taxlaw-9798	238	25	others	other	NOUN
taxlaw-9798	238	26	in	in	ADP
taxlaw-9798	238	27	a	a	DET
taxlaw-9798	238	28	number	number	NOUN
taxlaw-9798	238	29	of	of	ADP
taxlaw-9798	238	30	ways	way	NOUN
taxlaw-9798	238	31	.	.	PUNCT
taxlaw-9798	239	1	each	each	DET
taxlaw-9798	239	2	country	country	NOUN
taxlaw-9798	239	3	lists	list	VERB
taxlaw-9798	239	4	different	different	ADJ
taxlaw-9798	239	5	types	type	NOUN
taxlaw-9798	239	6	of	of	ADP
taxlaw-9798	239	7	transactions	transaction	NOUN
taxlaw-9798	239	8	that	that	PRON
taxlaw-9798	239	9	need	need	VERB
taxlaw-9798	239	10	to	to	PART
taxlaw-9798	239	11	be	be	AUX
taxlaw-9798	239	12	reported	report	VERB
taxlaw-9798	239	13	.	.	PUNCT
taxlaw-9798	240	1	moreover	moreover	ADV
taxlaw-9798	240	2	,	,	PUNCT
taxlaw-9798	240	3	different	different	ADJ
taxlaw-9798	240	4	parties	party	NOUN
taxlaw-9798	240	5	are	be	AUX
taxlaw-9798	240	6	required	require	VERB
taxlaw-9798	240	7	to	to	PART
taxlaw-9798	240	8	report	report	VERB
taxlaw-9798	240	9	in	in	ADP
taxlaw-9798	240	10	different	different	ADJ
taxlaw-9798	240	11	countries	country	NOUN
taxlaw-9798	240	12	.	.	PUNCT
taxlaw-9798	241	1	in	in	ADP
taxlaw-9798	241	2	the	the	DET
taxlaw-9798	241	3	united	united	ADJ
taxlaw-9798	241	4	kingdom	kingdom	PROPN
taxlaw-9798	241	5	,	,	PUNCT
taxlaw-9798	241	6	south	south	PROPN
taxlaw-9798	241	7	africa	africa	PROPN
taxlaw-9798	241	8	,	,	PUNCT
taxlaw-9798	241	9	portugal	portugal	PROPN
taxlaw-9798	241	10	,	,	PUNCT
taxlaw-9798	241	11	and	and	CCONJ
taxlaw-9798	241	12	ireland	ireland	PROPN
taxlaw-9798	241	13	,	,	PUNCT
taxlaw-9798	241	14	the	the	DET
taxlaw-9798	241	15	promoters	promoter	NOUN
taxlaw-9798	241	16	of	of	ADP
taxlaw-9798	241	17	a	a	DET
taxlaw-9798	241	18	reportable	reportable	ADJ
taxlaw-9798	241	19	transaction	transaction	NOUN
taxlaw-9798	241	20	are	be	AUX
taxlaw-9798	241	21	required	require	VERB
taxlaw-9798	241	22	to	to	PART
taxlaw-9798	241	23	report	report	VERB
taxlaw-9798	241	24	,	,	PUNCT
taxlaw-9798	241	25	while	while	SCONJ
taxlaw-9798	241	26	taxpayers	taxpayer	NOUN
taxlaw-9798	241	27	need	need	VERB
taxlaw-9798	241	28	only	only	ADJ
taxlaw-9798	241	29	report	report	NOUN
taxlaw-9798	241	30	when	when	SCONJ
taxlaw-9798	241	31	there	there	PRON
taxlaw-9798	241	32	is	be	VERB
taxlaw-9798	241	33	no	no	DET
taxlaw-9798	241	34	promoter	promoter	NOUN
taxlaw-9798	241	35	or	or	CCONJ
taxlaw-9798	241	36	the	the	DET
taxlaw-9798	241	37	promoter	promoter	NOUN
taxlaw-9798	241	38	fails	fail	VERB
taxlaw-9798	241	39	to	to	ADP
taxlaw-9798	241	40	report.81	report.81	PROPN
taxlaw-9798	241	41	in	in	ADP
taxlaw-9798	241	42	the	the	DET
taxlaw-9798	241	43	united	united	PROPN
taxlaw-9798	241	44	states	states	PROPN
taxlaw-9798	241	45	,	,	PUNCT
taxlaw-9798	241	46	both	both	CCONJ
taxlaw-9798	241	47	the	the	DET
taxlaw-9798	241	48	taxpayers	taxpayer	NOUN
taxlaw-9798	241	49	and	and	CCONJ
taxlaw-9798	241	50	material	material	NOUN
taxlaw-9798	241	51	advisors	advisor	NOUN
taxlaw-9798	241	52	must	must	AUX
taxlaw-9798	241	53	report.82	report.82	VERB
taxlaw-9798	241	54	in	in	ADP
taxlaw-9798	241	55	canada	canada	PROPN
taxlaw-9798	241	56	,	,	PUNCT
taxlaw-9798	241	57	there	there	PRON
taxlaw-9798	241	58	are	be	VERB
taxlaw-9798	241	59	parallel	parallel	ADJ
taxlaw-9798	241	60	reporting	reporting	NOUN
taxlaw-9798	241	61	requirements	requirement	NOUN
taxlaw-9798	241	62	on	on	ADP
taxlaw-9798	241	63	every	every	DET
taxlaw-9798	241	64	beneficiary	beneficiary	NOUN
taxlaw-9798	241	65	,	,	PUNCT
taxlaw-9798	241	66	scheme	scheme	NOUN
taxlaw-9798	241	67	user	user	NOUN
taxlaw-9798	241	68	,	,	PUNCT
taxlaw-9798	241	69	and	and	CCONJ
taxlaw-9798	241	70	advisor	advisor	NOUN
taxlaw-9798	241	71	or	or	CCONJ
taxlaw-9798	241	72	promoter	promoter	NOUN
taxlaw-9798	241	73	entitled	entitle	VERB
taxlaw-9798	241	74	to	to	ADP
taxlaw-9798	241	75	a	a	DET
taxlaw-9798	241	76	fee	fee	NOUN
taxlaw-9798	241	77	in	in	ADP
taxlaw-9798	241	78	respect	respect	NOUN
taxlaw-9798	241	79	of	of	ADP
taxlaw-9798	241	80	the	the	DET
taxlaw-9798	241	81	transaction.83	transaction.83	PROPN
taxlaw-9798	241	82	a.	a.	NOUN
taxlaw-9798	241	83	united	united	PROPN
taxlaw-9798	241	84	states	states	PROPN
taxlaw-9798	241	85	by	by	ADP
taxlaw-9798	241	86	the	the	DET
taxlaw-9798	241	87	late	late	ADJ
taxlaw-9798	241	88	1990s	1990	NOUN
taxlaw-9798	241	89	,	,	PUNCT
taxlaw-9798	241	90	it	it	PRON
taxlaw-9798	241	91	was	be	AUX
taxlaw-9798	241	92	estimated	estimate	VERB
taxlaw-9798	241	93	that	that	SCONJ
taxlaw-9798	241	94	corporate	corporate	ADJ
taxlaw-9798	241	95	tax	tax	NOUN
taxlaw-9798	241	96	shelters	shelter	NOUN
taxlaw-9798	241	97	had	have	AUX
taxlaw-9798	241	98	cost	cost	VERB
taxlaw-9798	241	99	the	the	DET
taxlaw-9798	241	100	u.s	u.s	PROPN
taxlaw-9798	241	101	.	.	PROPN
taxlaw-9798	241	102	treasury	treasury	PROPN
taxlaw-9798	241	103	10	10	NUM
taxlaw-9798	241	104	billion	billion	NUM
taxlaw-9798	241	105	dollars	dollar	NOUN
taxlaw-9798	241	106	annually	annually	ADV
taxlaw-9798	241	107	and	and	CCONJ
taxlaw-9798	241	108	that	that	SCONJ
taxlaw-9798	241	109	this	this	DET
taxlaw-9798	241	110	figure	figure	NOUN
taxlaw-9798	241	111	was	be	AUX
taxlaw-9798	241	112	“	"	PUNCT
taxlaw-9798	241	113	growing	grow	VERB
taxlaw-9798	241	114	dramatically	dramatically	ADV
taxlaw-9798	241	115	.	.	PUNCT
taxlaw-9798	242	1	”84	”84	NOUN
taxlaw-9798	242	2	although	although	SCONJ
taxlaw-9798	242	3	congress	congress	PROPN
taxlaw-9798	242	4	,	,	PUNCT
taxlaw-9798	242	5	again	again	ADV
taxlaw-9798	242	6	,	,	PUNCT
taxlaw-9798	242	7	sought	seek	VERB
taxlaw-9798	242	8	to	to	PART
taxlaw-9798	242	9	tackle	tackle	VERB
taxlaw-9798	242	10	the	the	DET
taxlaw-9798	242	11	issue	issue	NOUN
taxlaw-9798	242	12	by	by	ADP
taxlaw-9798	242	13	developing	develop	VERB
taxlaw-9798	242	14	targeted	target	VERB
taxlaw-9798	242	15	responses	response	NOUN
taxlaw-9798	242	16	to	to	ADP
taxlaw-9798	242	17	specific	specific	ADJ
taxlaw-9798	242	18	schemes	scheme	NOUN
taxlaw-9798	242	19	,	,	PUNCT
taxlaw-9798	242	20	such	such	DET
taxlaw-9798	242	21	an	an	DET
taxlaw-9798	242	22	ad	ad	NOUN
taxlaw-9798	242	23	hoc	hoc	X
taxlaw-9798	242	24	approach	approach	NOUN
taxlaw-9798	242	25	was	be	AUX
taxlaw-9798	242	26	ineffective	ineffective	ADJ
taxlaw-9798	242	27	to	to	PART
taxlaw-9798	242	28	curb	curb	VERB
taxlaw-9798	242	29	corporate	corporate	ADJ
taxlaw-9798	242	30	tax	tax	NOUN
taxlaw-9798	242	31	avoidance.85	avoidance.85	NOUN
taxlaw-9798	242	32	it	it	PRON
taxlaw-9798	242	33	was	be	AUX
taxlaw-9798	242	34	therefore	therefore	ADV
taxlaw-9798	242	35	proposed	propose	VERB
taxlaw-9798	242	36	that	that	SCONJ
taxlaw-9798	242	37	a	a	DET
taxlaw-9798	242	38	generic	generic	ADJ
taxlaw-9798	242	39	approach	approach	NOUN
taxlaw-9798	242	40	,	,	PUNCT
taxlaw-9798	242	41	based	base	VERB
taxlaw-9798	242	42	on	on	ADP
taxlaw-9798	242	43	identified	identify	VERB
taxlaw-9798	242	44	characteristics	characteristic	NOUN
taxlaw-9798	242	45	common	common	ADJ
taxlaw-9798	242	46	to	to	ADP
taxlaw-9798	242	47	many	many	ADJ
taxlaw-9798	242	48	corporate	corporate	ADJ
taxlaw-9798	242	49	tax	tax	NOUN
taxlaw-9798	242	50	avoidance	avoidance	NOUN
taxlaw-9798	242	51	practices	practice	NOUN
taxlaw-9798	242	52	,	,	PUNCT
taxlaw-9798	242	53	was	be	AUX
taxlaw-9798	242	54	needed.86	needed.86	ADJ
taxlaw-9798	242	55	in	in	ADP
taxlaw-9798	242	56	february	february	PROPN
taxlaw-9798	242	57	2000	2000	NUM
taxlaw-9798	242	58	,	,	PUNCT
taxlaw-9798	242	59	the	the	DET
taxlaw-9798	242	60	u.s	u.s	PROPN
taxlaw-9798	242	61	.	.	PROPN
taxlaw-9798	242	62	treasury	treasury	PROPN
taxlaw-9798	242	63	introduced	introduce	VERB
taxlaw-9798	242	64	temporary	temporary	ADJ
taxlaw-9798	242	65	regulations	regulation	NOUN
taxlaw-9798	242	66	imposing	impose	VERB
taxlaw-9798	242	67	a	a	DET
taxlaw-9798	242	68	requirement	requirement	NOUN
taxlaw-9798	242	69	on	on	ADP
taxlaw-9798	242	70	corporate	corporate	ADJ
taxlaw-9798	242	71	taxpayers	taxpayer	NOUN
taxlaw-9798	242	72	participating	participate	VERB
taxlaw-9798	242	73	in	in	ADP
taxlaw-9798	242	74	a	a	DET
taxlaw-9798	242	75	“	"	PUNCT
taxlaw-9798	242	76	reportable	reportable	ADJ
taxlaw-9798	242	77	transaction	transaction	NOUN
taxlaw-9798	242	78	”	"	PUNCT
taxlaw-9798	242	79	to	to	PART
taxlaw-9798	242	80	disclose	disclose	VERB
taxlaw-9798	242	81	certain	certain	ADJ
taxlaw-9798	242	82	specified	specified	ADJ
taxlaw-9798	242	83	information	information	NOUN
taxlaw-9798	242	84	in	in	ADP
taxlaw-9798	242	85	relation	relation	NOUN
taxlaw-9798	242	86	to	to	ADP
taxlaw-9798	242	87	the	the	DET
taxlaw-9798	242	88	transaction	transaction	NOUN
taxlaw-9798	242	89	in	in	ADP
taxlaw-9798	242	90	a	a	DET
taxlaw-9798	242	91	disclosure	disclosure	NOUN
taxlaw-9798	242	92	statement	statement	NOUN
taxlaw-9798	242	93	to	to	PART
taxlaw-9798	242	94	be	be	AUX
taxlaw-9798	242	95	attached	attach	VERB
taxlaw-9798	242	96	to	to	ADP
taxlaw-9798	242	97	their	their	PRON
taxlaw-9798	242	98	tax	tax	NOUN
taxlaw-9798	242	99	returns	return	NOUN
taxlaw-9798	242	100	for	for	ADP
taxlaw-9798	242	101	each	each	DET
taxlaw-9798	242	102	taxable	taxable	ADJ
taxlaw-9798	242	103	year	year	NOUN
taxlaw-9798	242	104	in	in	ADP
taxlaw-9798	242	105	80	80	NUM
taxlaw-9798	242	106	action	action	NOUN
taxlaw-9798	242	107	12	12	NUM
taxlaw-9798	242	108	,	,	PUNCT
taxlaw-9798	242	109	supra	supra	PROPN
taxlaw-9798	242	110	note	note	NOUN
taxlaw-9798	242	111	22	22	NUM
taxlaw-9798	242	112	,	,	PUNCT
taxlaw-9798	242	113	follows	follow	VERB
taxlaw-9798	242	114	a	a	DET
taxlaw-9798	242	115	similar	similar	ADJ
taxlaw-9798	242	116	approach	approach	NOUN
taxlaw-9798	242	117	.	.	PUNCT
taxlaw-9798	243	1	annet	annet	PROPN
taxlaw-9798	243	2	wanyana	wanyana	PROPN
taxlaw-9798	243	3	oguttu	oguttu	PROPN
taxlaw-9798	243	4	and	and	CCONJ
taxlaw-9798	243	5	ann	ann	PROPN
taxlaw-9798	243	6	kaviskumar	kaviskumar	PROPN
taxlaw-9798	243	7	also	also	ADV
taxlaw-9798	243	8	refer	refer	VERB
taxlaw-9798	243	9	to	to	ADP
taxlaw-9798	243	10	the	the	DET
taxlaw-9798	243	11	disclosure	disclosure	NOUN
taxlaw-9798	243	12	rules	rule	NOUN
taxlaw-9798	243	13	of	of	ADP
taxlaw-9798	243	14	the	the	DET
taxlaw-9798	243	15	2000s	2000	NOUN
taxlaw-9798	243	16	and	and	CCONJ
taxlaw-9798	243	17	early	early	ADJ
taxlaw-9798	243	18	2010s	2010s	NUM
taxlaw-9798	243	19	as	as	ADP
taxlaw-9798	243	20	mdrs	mdr	NOUN
taxlaw-9798	243	21	.	.	PUNCT
taxlaw-9798	244	1	notably	notably	ADV
taxlaw-9798	244	2	,	,	PUNCT
taxlaw-9798	244	3	these	these	DET
taxlaw-9798	244	4	authors	author	NOUN
taxlaw-9798	244	5	also	also	ADV
taxlaw-9798	244	6	consider	consider	VERB
taxlaw-9798	244	7	(	(	PUNCT
taxlaw-9798	244	8	as	as	SCONJ
taxlaw-9798	244	9	we	we	PRON
taxlaw-9798	244	10	do	do	VERB
taxlaw-9798	244	11	)	)	PUNCT
taxlaw-9798	244	12	the	the	DET
taxlaw-9798	244	13	u.s	u.s	PROPN
taxlaw-9798	244	14	.	.	PROPN
taxlaw-9798	244	15	and	and	CCONJ
taxlaw-9798	244	16	canadian	canadian	ADJ
taxlaw-9798	244	17	tax	tax	NOUN
taxlaw-9798	244	18	shelter	shelter	NOUN
taxlaw-9798	244	19	registration	registration	NOUN
taxlaw-9798	244	20	rules	rule	NOUN
taxlaw-9798	244	21	of	of	ADP
taxlaw-9798	244	22	the	the	DET
taxlaw-9798	244	23	1980s	1980	NOUN
taxlaw-9798	244	24	a	a	DET
taxlaw-9798	244	25	version	version	NOUN
taxlaw-9798	244	26	of	of	ADP
taxlaw-9798	244	27	mdrs	mdrs	PROPN
taxlaw-9798	244	28	.	.	PUNCT
taxlaw-9798	245	1	see	see	VERB
taxlaw-9798	245	2	annet	annet	PROPN
taxlaw-9798	245	3	wanyana	wanyana	PROPN
taxlaw-9798	245	4	oguttu	oguttu	PROPN
taxlaw-9798	245	5	&	&	CCONJ
taxlaw-9798	245	6	ann	ann	PROPN
taxlaw-9798	245	7	kayis	kayis	PROPN
taxlaw-9798	245	8	-	-	PUNCT
taxlaw-9798	245	9	kumar	kumar	PROPN
taxlaw-9798	245	10	,	,	PUNCT
taxlaw-9798	245	11	curtailing	curtail	VERB
taxlaw-9798	245	12	aggressive	aggressive	ADJ
taxlaw-9798	245	13	tax	tax	NOUN
taxlaw-9798	245	14	planning	planning	NOUN
taxlaw-9798	245	15	:	:	PUNCT
taxlaw-9798	245	16	the	the	DET
taxlaw-9798	245	17	case	case	NOUN
taxlaw-9798	245	18	for	for	ADP
taxlaw-9798	245	19	introducing	introduce	VERB
taxlaw-9798	245	20	mandatory	mandatory	ADJ
taxlaw-9798	245	21	disclosure	disclosure	NOUN
taxlaw-9798	245	22	rules	rule	NOUN
taxlaw-9798	245	23	in	in	ADP
taxlaw-9798	245	24	australia	australia	PROPN
taxlaw-9798	245	25	(	(	PUNCT
taxlaw-9798	245	26	part	part	NOUN
taxlaw-9798	245	27	1	1	NUM
taxlaw-9798	245	28	)	)	PUNCT
taxlaw-9798	245	29	,	,	PUNCT
taxlaw-9798	245	30	17	17	NUM
taxlaw-9798	245	31	ejournal	ejournal	ADJ
taxlaw-9798	245	32	tax	tax	NOUN
taxlaw-9798	245	33	res	re	NOUN
taxlaw-9798	245	34	.	.	PROPN
taxlaw-9798	245	35	83	83	NUM
taxlaw-9798	245	36	,	,	PUNCT
taxlaw-9798	245	37	85	85	NUM
taxlaw-9798	245	38	(	(	PUNCT
taxlaw-9798	245	39	2019	2019	NUM
taxlaw-9798	245	40	)	)	PUNCT
taxlaw-9798	245	41	.	.	PUNCT
taxlaw-9798	246	1	81	81	NUM
taxlaw-9798	246	2	see	see	VERB
taxlaw-9798	246	3	finance	finance	NOUN
taxlaw-9798	246	4	act	act	NOUN
taxlaw-9798	246	5	2004	2004	NUM
taxlaw-9798	246	6	,	,	PUNCT
taxlaw-9798	246	7	c.	c.	PROPN
taxlaw-9798	246	8	12	12	NUM
taxlaw-9798	246	9	,	,	PUNCT
taxlaw-9798	246	10	§	§	PROPN
taxlaw-9798	246	11	§	§	PROPN
taxlaw-9798	246	12	309	309	NUM
taxlaw-9798	246	13	-	-	SYM
taxlaw-9798	246	14	10	10	NUM
taxlaw-9798	246	15	(	(	PUNCT
taxlaw-9798	246	16	uk	uk	PROPN
taxlaw-9798	246	17	)	)	PUNCT
taxlaw-9798	246	18	,	,	PUNCT
taxlaw-9798	246	19	https://www.legislation.gov.uk/ukpga/	https://www.legislation.gov.uk/ukpga/	NOUN
taxlaw-9798	246	20	2004/12	2004/12	NUM
taxlaw-9798	246	21	/	/	SYM
taxlaw-9798	246	22	contents	content	NOUN
taxlaw-9798	246	23	[	[	X
taxlaw-9798	246	24	https://perma.cc/8pw9-7byz	https://perma.cc/8pw9-7byz	X
taxlaw-9798	246	25	]	]	X
taxlaw-9798	247	1	[	[	X
taxlaw-9798	247	2	hereinafter	hereinafter	NOUN
taxlaw-9798	247	3	finance	finance	NOUN
taxlaw-9798	247	4	act	act	VERB
taxlaw-9798	247	5	2004	2004	NUM
taxlaw-9798	247	6	]	]	PUNCT
taxlaw-9798	247	7	;	;	PUNCT
taxlaw-9798	247	8	tax	tax	PROPN
taxlaw-9798	247	9	administration	administration	PROPN
taxlaw-9798	247	10	act	act	NOUN
taxlaw-9798	247	11	28	28	NUM
taxlaw-9798	247	12	of	of	ADP
taxlaw-9798	247	13	2011	2011	NUM
taxlaw-9798	247	14	[	[	X
taxlaw-9798	247	15	hereinafter	hereinafter	NOUN
taxlaw-9798	247	16	taa	taa	X
taxlaw-9798	247	17	]	]	X
taxlaw-9798	247	18	§	§	PROPN
taxlaw-9798	247	19	34	34	NUM
taxlaw-9798	247	20	(	(	PUNCT
taxlaw-9798	247	21	s.	s.	PROPN
taxlaw-9798	247	22	afr	afr	PROPN
taxlaw-9798	247	23	.	.	PUNCT
taxlaw-9798	247	24	)	)	PUNCT
taxlaw-9798	247	25	;	;	PUNCT
taxlaw-9798	247	26	decreto	decreto	NOUN
taxlaw-9798	247	27	-	-	PUNCT
taxlaw-9798	247	28	lei	lei	X
taxlaw-9798	247	29	n.	n.	NOUN
taxlaw-9798	247	30	̊	̊	NOUN
taxlaw-9798	247	31	1	1	NUM
taxlaw-9798	247	32	29/2008	29/2008	NUM
taxlaw-9798	247	33	,	,	PUNCT
taxlaw-9798	247	34	de	de	X
taxlaw-9798	247	35	25	25	NUM
taxlaw-9798	247	36	de	de	PROPN
taxlaw-9798	247	37	fevereiro	fevereiro	NOUN
taxlaw-9798	248	1	[	[	X
taxlaw-9798	248	2	decree	decree	NOUN
taxlaw-9798	248	3	-	-	PUNCT
taxlaw-9798	248	4	law	law	NOUN
taxlaw-9798	248	5	no	no	NOUN
taxlaw-9798	248	6	.	.	PUNCT
taxlaw-9798	249	1	29/2008	29/2008	NUM
taxlaw-9798	249	2	]	]	X
taxlaw-9798	249	3	,	,	PUNCT
taxlaw-9798	249	4	arts	art	NOUN
taxlaw-9798	249	5	.	.	PUNCT
taxlaw-9798	250	1	8	8	NUM
taxlaw-9798	250	2	,	,	PUNCT
taxlaw-9798	250	3	10	10	NUM
taxlaw-9798	250	4	,	,	PUNCT
taxlaw-9798	250	5	https://dre.pt/dre/detalhe/decreto-lei/29-2008247717	https://dre.pt/dre/detalhe/decreto-lei/29-2008247717	PRON
taxlaw-9798	250	6	[	[	X
taxlaw-9798	250	7	https://perma.cc/k6vp-5tb5	https://perma.cc/k6vp-5tb5	X
taxlaw-9798	250	8	]	]	X
taxlaw-9798	250	9	(	(	PUNCT
taxlaw-9798	250	10	port	port	NOUN
taxlaw-9798	250	11	.	.	PUNCT
taxlaw-9798	250	12	)	)	PUNCT
taxlaw-9798	251	1	;	;	PUNCT
taxlaw-9798	251	2	taxes	taxis	NOUN
taxlaw-9798	251	3	consolidation	consolidation	NOUN
taxlaw-9798	251	4	act	act	NOUN
taxlaw-9798	251	5	1997	1997	NUM
taxlaw-9798	251	6	(	(	PUNCT
taxlaw-9798	251	7	act	act	VERB
taxlaw-9798	251	8	no	no	INTJ
taxlaw-9798	251	9	.	.	PUNCT
taxlaw-9798	251	10	39/1997	39/1997	NUM
taxlaw-9798	251	11	)	)	PUNCT
taxlaw-9798	251	12	(	(	PUNCT
taxlaw-9798	251	13	ir	ir	PROPN
taxlaw-9798	251	14	.	.	PUNCT
taxlaw-9798	251	15	)	)	PUNCT
taxlaw-9798	251	16	,	,	PUNCT
taxlaw-9798	252	1	https://www.irishstatutebook.ie/eli/1997/act/39/enacted/en/html	https://www.irishstatutebook.ie/eli/1997/act/39/enacted/en/html	ADJ
taxlaw-9798	252	2	[	[	X
taxlaw-9798	252	3	https://perma.cc/qqr9ryxl	https://perma.cc/qqr9ryxl	X
taxlaw-9798	252	4	]	]	X
taxlaw-9798	253	1	[	[	X
taxlaw-9798	253	2	hereinafter	hereinafter	NOUN
taxlaw-9798	253	3	tca	tca	PROPN
taxlaw-9798	253	4	]	]	PUNCT
taxlaw-9798	253	5	§	§	PROPN
taxlaw-9798	253	6	817e	817e	PROPN
taxlaw-9798	253	7	.	.	PUNCT
taxlaw-9798	254	1	82	82	NUM
taxlaw-9798	254	2	see	see	NOUN
taxlaw-9798	254	3	infra	infra	NOUN
taxlaw-9798	254	4	note	note	VERB
taxlaw-9798	254	5	95	95	NUM
taxlaw-9798	254	6	and	and	CCONJ
taxlaw-9798	254	7	the	the	DET
taxlaw-9798	254	8	accompanying	accompany	VERB
taxlaw-9798	254	9	text	text	NOUN
taxlaw-9798	254	10	.	.	PUNCT
taxlaw-9798	255	1	83	83	NUM
taxlaw-9798	255	2	see	see	VERB
taxlaw-9798	255	3	canadian	canadian	ADJ
taxlaw-9798	255	4	ita	ita	PROPN
taxlaw-9798	255	5	§	§	PROPN
taxlaw-9798	255	6	237.3	237.3	NUM
taxlaw-9798	255	7	.	.	PUNCT
taxlaw-9798	255	8	84	84	NUM
taxlaw-9798	255	9	dep’t	dep’t	NOUN
taxlaw-9798	255	10	treasury	treasury	NOUN
taxlaw-9798	255	11	,	,	PUNCT
taxlaw-9798	255	12	supra	supra	PROPN
taxlaw-9798	255	13	note	note	NOUN
taxlaw-9798	255	14	66	66	NUM
taxlaw-9798	255	15	,	,	PUNCT
taxlaw-9798	255	16	at	at	ADP
taxlaw-9798	255	17	31	31	NUM
taxlaw-9798	255	18	.	.	PUNCT
taxlaw-9798	255	19	85	85	NUM
taxlaw-9798	255	20	see	see	VERB
taxlaw-9798	255	21	i	i	PRON
taxlaw-9798	255	22	d.	d.	PROPN
taxlaw-9798	255	23	at	at	ADP
taxlaw-9798	255	24	2	2	NUM
taxlaw-9798	255	25	-	-	SYM
taxlaw-9798	255	26	6	6	NUM
taxlaw-9798	255	27	,	,	PUNCT
taxlaw-9798	255	28	11	11	NUM
taxlaw-9798	255	29	-	-	SYM
taxlaw-9798	255	30	12	12	NUM
taxlaw-9798	255	31	,	,	PUNCT
taxlaw-9798	255	32	31	31	NUM
taxlaw-9798	255	33	,	,	PUNCT
taxlaw-9798	255	34	77	77	NUM
taxlaw-9798	255	35	-	-	SYM
taxlaw-9798	255	36	78	78	NUM
taxlaw-9798	255	37	.	.	PUNCT
taxlaw-9798	256	1	86	86	NUM
taxlaw-9798	256	2	see	see	VERB
taxlaw-9798	256	3	i	i	PRON
taxlaw-9798	256	4	d.	d.	PROPN
taxlaw-9798	256	5	2022	2022	NUM
taxlaw-9798	256	6	]	]	PUNCT
taxlaw-9798	256	7	mandatory	mandatory	ADJ
taxlaw-9798	256	8	disclosure	disclosure	NOUN
taxlaw-9798	256	9	rules	rule	VERB
taxlaw-9798	256	10	135	135	NUM
taxlaw-9798	256	11	which	which	PRON
taxlaw-9798	256	12	their	their	PRON
taxlaw-9798	256	13	income	income	NOUN
taxlaw-9798	256	14	tax	tax	NOUN
taxlaw-9798	256	15	liability	liability	NOUN
taxlaw-9798	256	16	is	be	AUX
taxlaw-9798	256	17	affected	affect	VERB
taxlaw-9798	256	18	by	by	ADP
taxlaw-9798	256	19	the	the	DET
taxlaw-9798	256	20	transaction.87	transaction.87	ADJ
taxlaw-9798	256	21	reportable	reportable	ADJ
taxlaw-9798	256	22	transactions	transaction	NOUN
taxlaw-9798	256	23	would	would	AUX
taxlaw-9798	256	24	include	include	VERB
taxlaw-9798	256	25	transactions	transaction	NOUN
taxlaw-9798	256	26	identified	identify	VERB
taxlaw-9798	256	27	by	by	ADP
taxlaw-9798	256	28	the	the	DET
taxlaw-9798	256	29	irs	irs	PROPN
taxlaw-9798	256	30	in	in	ADP
taxlaw-9798	256	31	published	publish	VERB
taxlaw-9798	256	32	guidance	guidance	NOUN
taxlaw-9798	256	33	as	as	ADP
taxlaw-9798	256	34	tax	tax	NOUN
taxlaw-9798	256	35	avoidance	avoidance	NOUN
taxlaw-9798	256	36	transactions	transaction	NOUN
taxlaw-9798	256	37	,	,	PUNCT
taxlaw-9798	256	38	i.e.	i.e.	X
taxlaw-9798	256	39	,	,	PUNCT
taxlaw-9798	256	40	.	.	PUNCT
taxlaw-9798	256	41	,	,	PUNCT
taxlaw-9798	256	42	.	.	PUNCT
taxlaw-9798	256	43	,	,	PUNCT
taxlaw-9798	256	44	listed	list	VERB
taxlaw-9798	256	45	transactions	transaction	NOUN
taxlaw-9798	256	46	and	and	CCONJ
taxlaw-9798	256	47	transactions	transaction	NOUN
taxlaw-9798	256	48	exceeding	exceed	VERB
taxlaw-9798	256	49	certain	certain	ADJ
taxlaw-9798	256	50	monetary	monetary	ADJ
taxlaw-9798	256	51	thresholds	threshold	NOUN
taxlaw-9798	256	52	which	which	PRON
taxlaw-9798	256	53	had	have	VERB
taxlaw-9798	256	54	certain	certain	ADJ
taxlaw-9798	256	55	hallmarks	hallmark	NOUN
taxlaw-9798	256	56	commonly	commonly	ADV
taxlaw-9798	256	57	associated	associate	VERB
taxlaw-9798	256	58	with	with	ADP
taxlaw-9798	256	59	corporate	corporate	ADJ
taxlaw-9798	256	60	tax	tax	NOUN
taxlaw-9798	256	61	shelters.88	shelters.88	NOUN
taxlaw-9798	256	62	from	from	ADP
taxlaw-9798	256	63	august	august	PROPN
taxlaw-9798	256	64	2000	2000	NUM
taxlaw-9798	256	65	to	to	ADP
taxlaw-9798	256	66	october	october	PROPN
taxlaw-9798	256	67	2002	2002	NUM
taxlaw-9798	256	68	,	,	PUNCT
taxlaw-9798	256	69	the	the	DET
taxlaw-9798	256	70	temporary	temporary	ADJ
taxlaw-9798	256	71	rules	rule	NOUN
taxlaw-9798	256	72	underwent	undergo	VERB
taxlaw-9798	256	73	four	four	NUM
taxlaw-9798	256	74	rounds	round	NOUN
taxlaw-9798	256	75	of	of	ADP
taxlaw-9798	256	76	revision	revision	NOUN
taxlaw-9798	256	77	,	,	PUNCT
taxlaw-9798	256	78	during	during	ADP
taxlaw-9798	256	79	which	which	DET
taxlaw-9798	256	80	time	time	NOUN
taxlaw-9798	256	81	the	the	DET
taxlaw-9798	256	82	disclosure	disclosure	NOUN
taxlaw-9798	256	83	requirement	requirement	NOUN
taxlaw-9798	256	84	was	be	AUX
taxlaw-9798	256	85	extended	extend	VERB
taxlaw-9798	256	86	to	to	ADP
taxlaw-9798	256	87	non	non	ADJ
taxlaw-9798	256	88	-	-	ADJ
taxlaw-9798	256	89	corporate	corporate	ADJ
taxlaw-9798	256	90	taxpayers	taxpayer	NOUN
taxlaw-9798	256	91	including	include	VERB
taxlaw-9798	256	92	individuals	individual	NOUN
taxlaw-9798	256	93	,	,	PUNCT
taxlaw-9798	256	94	trusts	trust	NOUN
taxlaw-9798	256	95	and	and	CCONJ
taxlaw-9798	256	96	partnerships.89	partnerships.89	VERB
taxlaw-9798	256	97	these	these	DET
taxlaw-9798	256	98	amendments	amendment	NOUN
taxlaw-9798	256	99	were	be	AUX
taxlaw-9798	256	100	made	make	VERB
taxlaw-9798	256	101	because	because	SCONJ
taxlaw-9798	256	102	“	"	PUNCT
taxlaw-9798	256	103	potentially	potentially	ADV
taxlaw-9798	256	104	abusive	abusive	ADJ
taxlaw-9798	256	105	tax	tax	NOUN
taxlaw-9798	256	106	avoidance	avoidance	NOUN
taxlaw-9798	256	107	transactions	transaction	NOUN
taxlaw-9798	256	108	are	be	AUX
taxlaw-9798	256	109	increasingly	increasingly	ADV
taxlaw-9798	256	110	being	be	AUX
taxlaw-9798	256	111	used	use	VERB
taxlaw-9798	256	112	by	by	ADP
taxlaw-9798	256	113	high	high	ADJ
taxlaw-9798	256	114	net	net	ADJ
taxlaw-9798	256	115	-	-	PUNCT
taxlaw-9798	256	116	worth	worth	ADJ
taxlaw-9798	256	117	individuals	individual	NOUN
taxlaw-9798	256	118	”	"	PUNCT
taxlaw-9798	256	119	and	and	CCONJ
taxlaw-9798	256	120	that	that	SCONJ
taxlaw-9798	256	121	“	"	PUNCT
taxlaw-9798	256	122	both	both	DET
taxlaw-9798	256	123	corporations	corporation	NOUN
taxlaw-9798	256	124	and	and	CCONJ
taxlaw-9798	256	125	individuals	individual	NOUN
taxlaw-9798	256	126	often	often	ADV
taxlaw-9798	256	127	employ	employ	VERB
taxlaw-9798	256	128	partnerships	partnership	NOUN
taxlaw-9798	256	129	and	and	CCONJ
taxlaw-9798	256	130	trusts	trust	NOUN
taxlaw-9798	256	131	to	to	PART
taxlaw-9798	256	132	achieve	achieve	VERB
taxlaw-9798	256	133	unintended	unintended	ADJ
taxlaw-9798	256	134	tax	tax	NOUN
taxlaw-9798	256	135	results	result	NOUN
taxlaw-9798	256	136	.	.	PUNCT
taxlaw-9798	257	1	”90	”90	PUNCT
taxlaw-9798	258	1	the	the	DET
taxlaw-9798	258	2	final	final	ADJ
taxlaw-9798	258	3	regulations	regulation	NOUN
taxlaw-9798	258	4	were	be	AUX
taxlaw-9798	258	5	issued	issue	VERB
taxlaw-9798	258	6	in	in	ADP
taxlaw-9798	258	7	february	february	PROPN
taxlaw-9798	258	8	2003,91	2003,91	PROPN
taxlaw-9798	258	9	and	and	CCONJ
taxlaw-9798	258	10	clarified	clarify	VERB
taxlaw-9798	258	11	which	which	PRON
taxlaw-9798	258	12	transactions	transaction	NOUN
taxlaw-9798	258	13	are	be	AUX
taxlaw-9798	258	14	reportable.92	reportable.92	PROPN
taxlaw-9798	258	15	reportable	reportable	ADJ
taxlaw-9798	258	16	transactions	transaction	NOUN
taxlaw-9798	258	17	include	include	VERB
taxlaw-9798	258	18	those	those	PRON
taxlaw-9798	258	19	offered	offer	VERB
taxlaw-9798	258	20	to	to	ADP
taxlaw-9798	258	21	a	a	DET
taxlaw-9798	258	22	taxpayer	taxpayer	NOUN
taxlaw-9798	258	23	by	by	ADP
taxlaw-9798	258	24	an	an	DET
taxlaw-9798	258	25	advisor	advisor	NOUN
taxlaw-9798	258	26	on	on	ADP
taxlaw-9798	258	27	a	a	DET
taxlaw-9798	258	28	condition	condition	NOUN
taxlaw-9798	258	29	of	of	ADP
taxlaw-9798	258	30	confidentiality	confidentiality	NOUN
taxlaw-9798	258	31	,	,	PUNCT
taxlaw-9798	258	32	those	those	PRON
taxlaw-9798	258	33	resulting	result	VERB
taxlaw-9798	258	34	in	in	ADP
taxlaw-9798	258	35	the	the	DET
taxlaw-9798	258	36	taxpayer	taxpayer	NOUN
taxlaw-9798	258	37	claiming	claim	VERB
taxlaw-9798	258	38	a	a	DET
taxlaw-9798	258	39	loss	loss	NOUN
taxlaw-9798	258	40	exceeding	exceed	VERB
taxlaw-9798	258	41	specified	specify	VERB
taxlaw-9798	258	42	monetary	monetary	ADJ
taxlaw-9798	258	43	thresholds	threshold	NOUN
taxlaw-9798	258	44	,	,	PUNCT
taxlaw-9798	258	45	those	those	PRON
taxlaw-9798	258	46	in	in	ADP
taxlaw-9798	258	47	which	which	PRON
taxlaw-9798	258	48	the	the	DET
taxlaw-9798	258	49	taxpayer	taxpayer	NOUN
taxlaw-9798	258	50	can	can	AUX
taxlaw-9798	258	51	be	be	AUX
taxlaw-9798	258	52	refunded	refund	VERB
taxlaw-9798	258	53	fees	fee	NOUN
taxlaw-9798	258	54	if	if	SCONJ
taxlaw-9798	258	55	the	the	DET
taxlaw-9798	258	56	intended	intend	VERB
taxlaw-9798	258	57	tax	tax	NOUN
taxlaw-9798	258	58	benefits	benefit	NOUN
taxlaw-9798	258	59	are	be	AUX
taxlaw-9798	258	60	not	not	PART
taxlaw-9798	258	61	obtained	obtain	VERB
taxlaw-9798	258	62	,	,	PUNCT
taxlaw-9798	258	63	and	and	CCONJ
taxlaw-9798	258	64	those	those	PRON
taxlaw-9798	258	65	that	that	PRON
taxlaw-9798	258	66	are	be	AUX
taxlaw-9798	258	67	the	the	DET
taxlaw-9798	258	68	same	same	ADJ
taxlaw-9798	258	69	as	as	ADP
taxlaw-9798	258	70	or	or	CCONJ
taxlaw-9798	258	71	are	be	AUX
taxlaw-9798	258	72	substantially	substantially	ADV
taxlaw-9798	258	73	similar	similar	ADJ
taxlaw-9798	258	74	to	to	ADP
taxlaw-9798	258	75	transactions	transaction	NOUN
taxlaw-9798	258	76	identified	identify	VERB
taxlaw-9798	258	77	by	by	ADP
taxlaw-9798	258	78	the	the	DET
taxlaw-9798	258	79	irs	irs	PROPN
taxlaw-9798	258	80	in	in	ADP
taxlaw-9798	258	81	published	publish	VERB
taxlaw-9798	258	82	guidance	guidance	NOUN
taxlaw-9798	258	83	as	as	ADP
taxlaw-9798	258	84	being	be	AUX
taxlaw-9798	258	85	“	"	PUNCT
taxlaw-9798	258	86	of	of	ADP
taxlaw-9798	258	87	interest	interest	NOUN
taxlaw-9798	258	88	.	.	PUNCT
taxlaw-9798	259	1	”93	”93	ADV
taxlaw-9798	259	2	in	in	ADP
taxlaw-9798	259	3	2004	2004	NUM
taxlaw-9798	259	4	,	,	PUNCT
taxlaw-9798	259	5	the	the	DET
taxlaw-9798	259	6	reportable	reportable	ADJ
taxlaw-9798	259	7	transaction	transaction	NOUN
taxlaw-9798	259	8	rules	rule	NOUN
taxlaw-9798	259	9	were	be	AUX
taxlaw-9798	259	10	amended	amend	VERB
taxlaw-9798	259	11	once	once	ADV
taxlaw-9798	259	12	again	again	ADV
taxlaw-9798	259	13	under	under	ADP
taxlaw-9798	259	14	the	the	DET
taxlaw-9798	259	15	american	american	ADJ
taxlaw-9798	259	16	jobs	jobs	PROPN
taxlaw-9798	259	17	creation	creation	PROPN
taxlaw-9798	259	18	act	act	NOUN
taxlaw-9798	259	19	of	of	ADP
taxlaw-9798	259	20	2004	2004	NUM
taxlaw-9798	259	21	(	(	PUNCT
taxlaw-9798	259	22	ajca).94	ajca).94	PROPN
taxlaw-9798	259	23	notably	notably	ADV
taxlaw-9798	259	24	,	,	PUNCT
taxlaw-9798	259	25	this	this	DET
taxlaw-9798	259	26	change	change	NOUN
taxlaw-9798	259	27	imposed	impose	VERB
taxlaw-9798	259	28	a	a	DET
taxlaw-9798	259	29	parallel	parallel	ADJ
taxlaw-9798	259	30	reporting	reporting	NOUN
taxlaw-9798	259	31	requirement	requirement	NOUN
taxlaw-9798	259	32	and	and	CCONJ
taxlaw-9798	259	33	list	list	NOUN
taxlaw-9798	259	34	maintenance	maintenance	NOUN
taxlaw-9798	259	35	requirements	requirement	NOUN
taxlaw-9798	259	36	on	on	ADP
taxlaw-9798	259	37	material	material	NOUN
taxlaw-9798	259	38	advisors	advisor	NOUN
taxlaw-9798	259	39	of	of	ADP
taxlaw-9798	259	40	reportable	reportable	ADJ
taxlaw-9798	259	41	transactions.95	transactions.95	NOUN
taxlaw-9798	259	42	a	a	DET
taxlaw-9798	259	43	material	material	NOUN
taxlaw-9798	259	44	advisor	advisor	NOUN
taxlaw-9798	259	45	is	be	AUX
taxlaw-9798	259	46	defined	define	VERB
taxlaw-9798	259	47	as	as	ADP
taxlaw-9798	259	48	any	any	DET
taxlaw-9798	259	49	person	person	NOUN
taxlaw-9798	259	50	who	who	PRON
taxlaw-9798	259	51	provides	provide	VERB
taxlaw-9798	259	52	a	a	DET
taxlaw-9798	259	53	tax	tax	NOUN
taxlaw-9798	259	54	statement96	statement96	NOUN
taxlaw-9798	259	55	with	with	ADP
taxlaw-9798	259	56	respect	respect	NOUN
taxlaw-9798	259	57	to	to	ADP
taxlaw-9798	259	58	a	a	DET
taxlaw-9798	259	59	reportable	reportable	ADJ
taxlaw-9798	259	60	transaction	transaction	NOUN
taxlaw-9798	259	61	and	and	CCONJ
taxlaw-9798	259	62	receives	receive	VERB
taxlaw-9798	259	63	87temp	87temp	NOUN
taxlaw-9798	259	64	.	.	PUNCT
taxlaw-9798	260	1	treas	treas	PROPN
taxlaw-9798	260	2	.	.	PUNCT
taxlaw-9798	261	1	reg	reg	PROPN
taxlaw-9798	261	2	.	.	PUNCT
taxlaw-9798	262	1	§	§	PROPN
taxlaw-9798	262	2	1.6011	1.6011	NUM
taxlaw-9798	262	3	-	-	SYM
taxlaw-9798	262	4	4	4	NUM
taxlaw-9798	262	5	t.	t.	NOUN
taxlaw-9798	262	6	it	it	PRON
taxlaw-9798	262	7	is	be	AUX
taxlaw-9798	262	8	important	important	ADJ
taxlaw-9798	262	9	to	to	PART
taxlaw-9798	262	10	mention	mention	VERB
taxlaw-9798	262	11	that	that	SCONJ
taxlaw-9798	262	12	the	the	DET
taxlaw-9798	262	13	u.s	u.s	PROPN
taxlaw-9798	262	14	.	.	PROPN
taxlaw-9798	262	15	had	have	AUX
taxlaw-9798	262	16	first	first	ADV
taxlaw-9798	262	17	required	require	VERB
taxlaw-9798	262	18	the	the	DET
taxlaw-9798	262	19	registration	registration	NOUN
taxlaw-9798	262	20	of	of	ADP
taxlaw-9798	262	21	corporate	corporate	ADJ
taxlaw-9798	262	22	tax	tax	NOUN
taxlaw-9798	262	23	shelters	shelter	NOUN
taxlaw-9798	262	24	under	under	ADP
taxlaw-9798	262	25	the	the	DET
taxlaw-9798	262	26	taxpayer	taxpayer	NOUN
taxlaw-9798	262	27	relief	relief	NOUN
taxlaw-9798	262	28	act	act	NOUN
taxlaw-9798	262	29	of	of	ADP
taxlaw-9798	262	30	1997	1997	NUM
taxlaw-9798	262	31	.	.	PUNCT
taxlaw-9798	263	1	these	these	DET
taxlaw-9798	263	2	rules	rule	NOUN
taxlaw-9798	263	3	expanded	expand	VERB
taxlaw-9798	263	4	those	those	PRON
taxlaw-9798	263	5	set	set	VERB
taxlaw-9798	263	6	forth	forth	ADP
taxlaw-9798	263	7	in	in	ADP
taxlaw-9798	263	8	the	the	DET
taxlaw-9798	263	9	deficit	deficit	NOUN
taxlaw-9798	263	10	reduction	reduction	NOUN
taxlaw-9798	263	11	act	act	NOUN
taxlaw-9798	263	12	of	of	ADP
taxlaw-9798	263	13	1984	1984	NUM
taxlaw-9798	263	14	and	and	CCONJ
taxlaw-9798	263	15	required	require	VERB
taxlaw-9798	263	16	corporate	corporate	ADJ
taxlaw-9798	263	17	tax	tax	NOUN
taxlaw-9798	263	18	shelter	shelter	NOUN
taxlaw-9798	263	19	promoters	promoter	NOUN
taxlaw-9798	263	20	to	to	PART
taxlaw-9798	263	21	register	register	VERB
taxlaw-9798	263	22	if	if	SCONJ
taxlaw-9798	263	23	their	their	PRON
taxlaw-9798	263	24	tax	tax	NOUN
taxlaw-9798	263	25	shelter	shelter	NOUN
taxlaw-9798	263	26	was	be	AUX
taxlaw-9798	263	27	offered	offer	VERB
taxlaw-9798	263	28	under	under	ADP
taxlaw-9798	263	29	“	"	PUNCT
taxlaw-9798	263	30	conditions	condition	NOUN
taxlaw-9798	263	31	of	of	ADP
taxlaw-9798	263	32	confidentiality	confidentiality	NOUN
taxlaw-9798	263	33	.	.	PUNCT
taxlaw-9798	263	34	”	"	PUNCT
taxlaw-9798	264	1	however	however	ADV
taxlaw-9798	264	2	,	,	PUNCT
taxlaw-9798	264	3	this	this	DET
taxlaw-9798	264	4	law	law	NOUN
taxlaw-9798	264	5	lacked	lack	VERB
taxlaw-9798	264	6	a	a	DET
taxlaw-9798	264	7	comprehensive	comprehensive	ADJ
taxlaw-9798	264	8	set	set	NOUN
taxlaw-9798	264	9	of	of	ADP
taxlaw-9798	264	10	listed	list	VERB
taxlaw-9798	264	11	transactions	transaction	NOUN
taxlaw-9798	264	12	or	or	CCONJ
taxlaw-9798	264	13	hallmarks	hallmark	NOUN
taxlaw-9798	264	14	that	that	SCONJ
taxlaw-9798	264	15	the	the	DET
taxlaw-9798	264	16	later	later	ADJ
taxlaw-9798	264	17	regime	regime	NOUN
taxlaw-9798	264	18	would	would	AUX
taxlaw-9798	264	19	include	include	VERB
taxlaw-9798	264	20	.	.	PUNCT
taxlaw-9798	265	1	see	see	VERB
taxlaw-9798	265	2	taxpayer	taxpayer	NOUN
taxlaw-9798	265	3	relief	relief	NOUN
taxlaw-9798	265	4	act	act	NOUN
taxlaw-9798	265	5	of	of	ADP
taxlaw-9798	265	6	1997	1997	NUM
taxlaw-9798	265	7	§	§	PROPN
taxlaw-9798	265	8	1028	1028	NUM
taxlaw-9798	265	9	,	,	PUNCT
taxlaw-9798	265	10	pub	pub	NOUN
taxlaw-9798	265	11	.	.	PUNCT
taxlaw-9798	266	1	l.	l.	PROPN
taxlaw-9798	266	2	no	no	INTJ
taxlaw-9798	266	3	.	.	PROPN
taxlaw-9798	267	1	105	105	NUM
taxlaw-9798	267	2	-	-	SYM
taxlaw-9798	267	3	34	34	NUM
taxlaw-9798	267	4	(	(	PUNCT
taxlaw-9798	267	5	1997	1997	NUM
taxlaw-9798	267	6	)	)	PUNCT
taxlaw-9798	267	7	(	(	PUNCT
taxlaw-9798	267	8	amending	amend	VERB
taxlaw-9798	267	9	i.r.c	i.r.c	NOUN
taxlaw-9798	267	10	.	.	PUNCT
taxlaw-9798	268	1	§	§	PROPN
taxlaw-9798	268	2	6111(d	6111(d	NOUN
taxlaw-9798	268	3	)	)	PUNCT
taxlaw-9798	268	4	)	)	PUNCT
taxlaw-9798	268	5	.	.	PUNCT
taxlaw-9798	269	1	88	88	NUM
taxlaw-9798	269	2	see	see	VERB
taxlaw-9798	269	3	temp	temp	NOUN
taxlaw-9798	269	4	.	.	PUNCT
taxlaw-9798	270	1	treas	treas	PROPN
taxlaw-9798	270	2	.	.	PUNCT
taxlaw-9798	271	1	reg	reg	PROPN
taxlaw-9798	271	2	.	.	PUNCT
taxlaw-9798	272	1	§	§	PROPN
taxlaw-9798	272	2	1.6011	1.6011	NUM
taxlaw-9798	272	3	-	-	SYM
taxlaw-9798	272	4	4	4	NUM
taxlaw-9798	272	5	t	t	NOUN
taxlaw-9798	272	6	supra	supra	NOUN
taxlaw-9798	272	7	note	note	VERB
taxlaw-9798	272	8	87	87	NUM
taxlaw-9798	272	9	.	.	PUNCT
taxlaw-9798	272	10	89	89	NUM
taxlaw-9798	273	1	these	these	DET
taxlaw-9798	273	2	revisions	revision	NOUN
taxlaw-9798	273	3	took	take	VERB
taxlaw-9798	273	4	place	place	NOUN
taxlaw-9798	273	5	in	in	ADP
taxlaw-9798	273	6	august	august	PROPN
taxlaw-9798	273	7	2000	2000	NUM
taxlaw-9798	273	8	,	,	PUNCT
taxlaw-9798	273	9	august	august	PROPN
taxlaw-9798	273	10	2001	2001	NUM
taxlaw-9798	273	11	,	,	PUNCT
taxlaw-9798	273	12	june	june	PROPN
taxlaw-9798	273	13	2002	2002	NUM
taxlaw-9798	273	14	,	,	PUNCT
taxlaw-9798	273	15	and	and	CCONJ
taxlaw-9798	273	16	october	october	PROPN
taxlaw-9798	273	17	2002	2002	NUM
taxlaw-9798	273	18	.	.	PUNCT
taxlaw-9798	274	1	see	see	VERB
taxlaw-9798	274	2	65	65	NUM
taxlaw-9798	274	3	fed	feed	VERB
taxlaw-9798	274	4	.	.	PUNCT
taxlaw-9798	275	1	reg	reg	PROPN
taxlaw-9798	275	2	.	.	PUNCT
taxlaw-9798	276	1	49909	49909	NUM
taxlaw-9798	276	2	,	,	PUNCT
taxlaw-9798	276	3	66	66	NUM
taxlaw-9798	276	4	fed	feed	VERB
taxlaw-9798	276	5	.	.	PUNCT
taxlaw-9798	277	1	reg	reg	PROPN
taxlaw-9798	277	2	.	.	PUNCT
taxlaw-9798	278	1	41133	41133	NUM
taxlaw-9798	278	2	,	,	PUNCT
taxlaw-9798	278	3	67	67	NUM
taxlaw-9798	278	4	fed	feed	VERB
taxlaw-9798	278	5	.	.	PUNCT
taxlaw-9798	279	1	reg	reg	PROPN
taxlaw-9798	279	2	.	.	PUNCT
taxlaw-9798	280	1	41324	41324	NUM
taxlaw-9798	280	2	,	,	PUNCT
taxlaw-9798	280	3	67	67	NUM
taxlaw-9798	280	4	fed	feed	VERB
taxlaw-9798	280	5	.	.	PUNCT
taxlaw-9798	281	1	reg	reg	PROPN
taxlaw-9798	281	2	.	.	PUNCT
taxlaw-9798	282	1	64799	64799	NUM
taxlaw-9798	282	2	,	,	PUNCT
taxlaw-9798	282	3	67	67	NUM
taxlaw-9798	282	4	fed	feed	VERB
taxlaw-9798	282	5	.	.	PUNCT
taxlaw-9798	283	1	reg	reg	PROPN
taxlaw-9798	283	2	.	.	PUNCT
taxlaw-9798	283	3	64807	64807	NUM
taxlaw-9798	283	4	,	,	PUNCT
taxlaw-9798	283	5	for	for	ADP
taxlaw-9798	283	6	the	the	DET
taxlaw-9798	283	7	amendments	amendment	NOUN
taxlaw-9798	283	8	in	in	ADP
taxlaw-9798	283	9	federal	federal	ADJ
taxlaw-9798	283	10	registers	register	NOUN
taxlaw-9798	283	11	.	.	PUNCT
taxlaw-9798	284	1	90corporate	90corporate	NUM
taxlaw-9798	285	1	tax	tax	NOUN
taxlaw-9798	285	2	shelters	shelter	NOUN
taxlaw-9798	285	3	:	:	PUNCT
taxlaw-9798	285	4	looking	look	VERB
taxlaw-9798	285	5	under	under	ADP
taxlaw-9798	285	6	the	the	DET
taxlaw-9798	285	7	roof	roof	NOUN
taxlaw-9798	285	8	:	:	PUNCT
taxlaw-9798	285	9	hearing	hear	VERB
taxlaw-9798	285	10	before	before	ADP
taxlaw-9798	285	11	the	the	DET
taxlaw-9798	285	12	s.	s.	PROPN
taxlaw-9798	285	13	comm	comm	NOUN
taxlaw-9798	285	14	.	.	PUNCT
taxlaw-9798	286	1	on	on	ADP
taxlaw-9798	286	2	fin	fin	PROPN
taxlaw-9798	286	3	.	.	PUNCT
taxlaw-9798	286	4	,	,	PUNCT
taxlaw-9798	286	5	117th	117th	ADJ
taxlaw-9798	286	6	cong	cong	NOUN
taxlaw-9798	286	7	.	.	PUNCT
taxlaw-9798	287	1	90	90	NUM
taxlaw-9798	287	2	(	(	PUNCT
taxlaw-9798	287	3	mar	mar	PROPN
taxlaw-9798	287	4	.	.	PROPN
taxlaw-9798	287	5	21	21	NUM
taxlaw-9798	287	6	,	,	PUNCT
taxlaw-9798	287	7	2002	2002	NUM
taxlaw-9798	287	8	)	)	PUNCT
taxlaw-9798	287	9	.	.	PUNCT
taxlaw-9798	288	1	91	91	NUM
taxlaw-9798	288	2	see	see	VERB
taxlaw-9798	288	3	treas	treas	PROPN
taxlaw-9798	288	4	.	.	PUNCT
taxlaw-9798	289	1	reg	reg	PROPN
taxlaw-9798	289	2	.	.	PUNCT
taxlaw-9798	290	1	§	§	PROPN
taxlaw-9798	290	2	§	§	PROPN
taxlaw-9798	290	3	1.6011	1.6011	NUM
taxlaw-9798	290	4	-	-	SYM
taxlaw-9798	290	5	4	4	NUM
taxlaw-9798	290	6	,	,	PUNCT
taxlaw-9798	290	7	20.6011	20.6011	NUM
taxlaw-9798	290	8	-	-	SYM
taxlaw-9798	290	9	4	4	NUM
taxlaw-9798	290	10	,	,	PUNCT
taxlaw-9798	290	11	25.6011	25.6011	NUM
taxlaw-9798	290	12	-	-	SYM
taxlaw-9798	290	13	4	4	NUM
taxlaw-9798	290	14	,	,	PUNCT
taxlaw-9798	290	15	31.6011	31.6011	NUM
taxlaw-9798	290	16	-	-	SYM
taxlaw-9798	290	17	4	4	NUM
taxlaw-9798	290	18	,	,	PUNCT
taxlaw-9798	290	19	53.6011	53.6011	NUM
taxlaw-9798	290	20	-	-	SYM
taxlaw-9798	290	21	4	4	NUM
taxlaw-9798	290	22	,	,	PUNCT
taxlaw-9798	290	23	54.6011	54.6011	NUM
taxlaw-9798	290	24	-	-	SYM
taxlaw-9798	290	25	4	4	NUM
taxlaw-9798	290	26	,	,	PUNCT
taxlaw-9798	290	27	56.6011	56.6011	NUM
taxlaw-9798	290	28	-	-	SYM
taxlaw-9798	290	29	4	4	NUM
taxlaw-9798	290	30	.	.	PUNCT
taxlaw-9798	291	1	the	the	DET
taxlaw-9798	291	2	regulations	regulation	NOUN
taxlaw-9798	291	3	were	be	AUX
taxlaw-9798	291	4	published	publish	VERB
taxlaw-9798	291	5	in	in	ADP
taxlaw-9798	291	6	68	68	NUM
taxlaw-9798	291	7	fed	feed	VERB
taxlaw-9798	291	8	.	.	PUNCT
taxlaw-9798	292	1	reg	reg	PROPN
taxlaw-9798	292	2	.	.	PUNCT
taxlaw-9798	293	1	10161	10161	NUM
taxlaw-9798	293	2	.	.	PUNCT
taxlaw-9798	294	1	92	92	NUM
taxlaw-9798	294	2	see	see	VERB
taxlaw-9798	294	3	treas	treas	PROPN
taxlaw-9798	294	4	.	.	PUNCT
taxlaw-9798	295	1	reg	reg	PROPN
taxlaw-9798	295	2	.	.	PUNCT
taxlaw-9798	296	1	§	§	PROPN
taxlaw-9798	296	2	1.6011	1.6011	NUM
taxlaw-9798	296	3	-	-	PUNCT
taxlaw-9798	296	4	4(b	4(b	NUM
taxlaw-9798	296	5	)	)	PUNCT
taxlaw-9798	296	6	for	for	ADP
taxlaw-9798	296	7	the	the	DET
taxlaw-9798	296	8	definition	definition	NOUN
taxlaw-9798	296	9	of	of	ADP
taxlaw-9798	296	10	“	"	PUNCT
taxlaw-9798	296	11	reportable	reportable	ADJ
taxlaw-9798	296	12	transactions	transaction	NOUN
taxlaw-9798	296	13	.	.	PUNCT
taxlaw-9798	296	14	”	"	PUNCT
taxlaw-9798	297	1	the	the	DET
taxlaw-9798	297	2	lists	list	NOUN
taxlaw-9798	297	3	of	of	ADP
taxlaw-9798	297	4	current	current	ADJ
taxlaw-9798	297	5	“	"	PUNCT
taxlaw-9798	297	6	listed	list	VERB
taxlaw-9798	297	7	transactions	transaction	NOUN
taxlaw-9798	297	8	”	"	PUNCT
taxlaw-9798	297	9	and	and	CCONJ
taxlaw-9798	297	10	“	"	PUNCT
taxlaw-9798	297	11	transactions	transaction	NOUN
taxlaw-9798	297	12	of	of	ADP
taxlaw-9798	297	13	interest	interest	NOUN
taxlaw-9798	297	14	”	"	PUNCT
taxlaw-9798	297	15	are	be	AUX
taxlaw-9798	297	16	available	available	ADJ
taxlaw-9798	297	17	on	on	ADP
taxlaw-9798	297	18	the	the	DET
taxlaw-9798	297	19	irs	irs	PROPN
taxlaw-9798	297	20	website	website	NOUN
taxlaw-9798	297	21	.	.	PUNCT
taxlaw-9798	298	1	recognized	recognize	VERB
taxlaw-9798	298	2	abusive	abusive	ADJ
taxlaw-9798	298	3	and	and	CCONJ
taxlaw-9798	298	4	listed	list	VERB
taxlaw-9798	298	5	transactions	transaction	NOUN
taxlaw-9798	298	6	,	,	PUNCT
taxlaw-9798	298	7	irs	irs	PROPN
taxlaw-9798	298	8	,	,	PUNCT
taxlaw-9798	298	9	https://www.irs.gov/businesses/	https://www.irs.gov/businesses/	PROPN
taxlaw-9798	298	10	corporations	corporation	NOUN
taxlaw-9798	298	11	/	/	SYM
taxlaw-9798	298	12	listed	list	VERB
taxlaw-9798	298	13	-	-	PUNCT
taxlaw-9798	298	14	transactions	transaction	NOUN
taxlaw-9798	299	1	[	[	X
taxlaw-9798	299	2	https://perma.cc/2v38-vlp5	https://perma.cc/2v38-vlp5	X
taxlaw-9798	299	3	]	]	X
taxlaw-9798	299	4	(	(	PUNCT
taxlaw-9798	299	5	last	last	ADV
taxlaw-9798	299	6	visited	visit	VERB
taxlaw-9798	299	7	mar	mar	PROPN
taxlaw-9798	299	8	.	.	PROPN
taxlaw-9798	299	9	9	9	NUM
taxlaw-9798	299	10	,	,	PUNCT
taxlaw-9798	299	11	2022	2022	NUM
taxlaw-9798	299	12	)	)	PUNCT
taxlaw-9798	299	13	;	;	PUNCT
taxlaw-9798	299	14	transactions	transaction	NOUN
taxlaw-9798	299	15	of	of	ADP
taxlaw-9798	299	16	interest	interest	NOUN
taxlaw-9798	299	17	,	,	PUNCT
taxlaw-9798	299	18	irs	irs	PROPN
taxlaw-9798	299	19	,	,	PUNCT
taxlaw-9798	299	20	https://www.irs.gov/businesses/corporations/transactions-of-interest	https://www.irs.gov/businesses/corporations/transactions-of-inter	ADJ
taxlaw-9798	299	21	[	[	X
taxlaw-9798	299	22	https://perma.cc/29tt-msu6	https://perma.cc/29tt-msu6	X
taxlaw-9798	299	23	]	]	X
taxlaw-9798	299	24	(	(	PUNCT
taxlaw-9798	299	25	last	last	ADV
taxlaw-9798	299	26	visited	visit	VERB
taxlaw-9798	299	27	mar	mar	PROPN
taxlaw-9798	299	28	.	.	PROPN
taxlaw-9798	299	29	9	9	NUM
taxlaw-9798	299	30	,	,	PUNCT
taxlaw-9798	299	31	2022	2022	NUM
taxlaw-9798	299	32	)	)	PUNCT
taxlaw-9798	299	33	.	.	PUNCT
taxlaw-9798	300	1	93	93	NUM
taxlaw-9798	300	2	treas	trea	NOUN
taxlaw-9798	300	3	.	.	PUNCT
taxlaw-9798	301	1	reg	reg	PROPN
taxlaw-9798	301	2	.	.	PUNCT
taxlaw-9798	302	1	§	§	PROPN
taxlaw-9798	302	2	1.6011	1.6011	NUM
taxlaw-9798	302	3	-	-	SYM
taxlaw-9798	302	4	4	4	NUM
taxlaw-9798	302	5	.	.	X
taxlaw-9798	302	6	94	94	NUM
taxlaw-9798	302	7	see	see	VERB
taxlaw-9798	302	8	american	american	ADJ
taxlaw-9798	302	9	jobs	job	NOUN
taxlaw-9798	302	10	creation	creation	PROPN
taxlaw-9798	302	11	act	act	NOUN
taxlaw-9798	302	12	[	[	X
taxlaw-9798	302	13	hereinafter	hereinafter	NOUN
taxlaw-9798	302	14	ajca	ajca	PROPN
taxlaw-9798	302	15	]	]	PUNCT
taxlaw-9798	302	16	§	§	PROPN
taxlaw-9798	302	17	§	§	PROPN
taxlaw-9798	302	18	815	815	NUM
taxlaw-9798	302	19	-	-	SYM
taxlaw-9798	302	20	820	820	NUM
taxlaw-9798	302	21	,	,	PUNCT
taxlaw-9798	302	22	pub	pub	NOUN
taxlaw-9798	302	23	.	.	PUNCT
taxlaw-9798	303	1	l.	l.	PROPN
taxlaw-9798	303	2	no	no	INTJ
taxlaw-9798	303	3	.	.	PROPN
taxlaw-9798	304	1	108	108	NUM
taxlaw-9798	304	2	-	-	SYM
taxlaw-9798	304	3	357	357	NUM
taxlaw-9798	304	4	(	(	PUNCT
taxlaw-9798	304	5	2004	2004	NUM
taxlaw-9798	304	6	)	)	PUNCT
taxlaw-9798	304	7	(	(	PUNCT
taxlaw-9798	304	8	amending	amend	VERB
taxlaw-9798	304	9	i.r.c	i.r.c	NOUN
taxlaw-9798	304	10	.	.	PUNCT
taxlaw-9798	305	1	§	§	PROPN
taxlaw-9798	305	2	§	§	PROPN
taxlaw-9798	305	3	6111	6111	NUM
taxlaw-9798	305	4	,	,	PUNCT
taxlaw-9798	305	5	6112	6112	NUM
taxlaw-9798	305	6	,	,	PUNCT
taxlaw-9798	305	7	6700	6700	NUM
taxlaw-9798	305	8	,	,	PUNCT
taxlaw-9798	305	9	6662	6662	NUM
taxlaw-9798	305	10	,	,	PUNCT
taxlaw-9798	305	11	6664	6664	NUM
taxlaw-9798	305	12	,	,	PUNCT
taxlaw-9798	305	13	6694	6694	NUM
taxlaw-9798	305	14	,	,	PUNCT
taxlaw-9798	305	15	6707	6707	NUM
taxlaw-9798	305	16	,	,	PUNCT
taxlaw-9798	305	17	6708	6708	NUM
taxlaw-9798	305	18	,	,	PUNCT
taxlaw-9798	305	19	7408	7408	NUM
taxlaw-9798	305	20	)	)	PUNCT
taxlaw-9798	305	21	.	.	PUNCT
taxlaw-9798	306	1	95	95	NUM
taxlaw-9798	306	2	see	see	NOUN
taxlaw-9798	306	3	ajca	ajca	AUX
taxlaw-9798	306	4	§	§	PROPN
taxlaw-9798	306	5	815	815	NUM
taxlaw-9798	306	6	(	(	PUNCT
taxlaw-9798	306	7	codified	codify	VERB
taxlaw-9798	306	8	at	at	ADP
taxlaw-9798	306	9	i.r.c	i.r.c	NOUN
taxlaw-9798	306	10	.	.	PUNCT
taxlaw-9798	307	1	§	§	PROPN
taxlaw-9798	307	2	§	§	PROPN
taxlaw-9798	307	3	6111	6111	NUM
taxlaw-9798	307	4	,	,	PUNCT
taxlaw-9798	307	5	6112	6112	NUM
taxlaw-9798	307	6	)	)	PUNCT
taxlaw-9798	307	7	.	.	PUNCT
taxlaw-9798	308	1	96	96	NUM
taxlaw-9798	308	2	in	in	ADP
taxlaw-9798	308	3	general	general	ADJ
taxlaw-9798	308	4	,	,	PUNCT
taxlaw-9798	308	5	a	a	DET
taxlaw-9798	308	6	tax	tax	NOUN
taxlaw-9798	308	7	statement	statement	NOUN
taxlaw-9798	308	8	is	be	AUX
taxlaw-9798	308	9	“	"	PUNCT
taxlaw-9798	308	10	any	any	DET
taxlaw-9798	308	11	statement	statement	NOUN
taxlaw-9798	308	12	.	.	PUNCT
taxlaw-9798	308	13	.	.	PUNCT
taxlaw-9798	309	1	...	...	PUNCT
taxlaw-9798	310	1	oral	oral	ADJ
taxlaw-9798	310	2	or	or	CCONJ
taxlaw-9798	310	3	written	write	VERB
taxlaw-9798	310	4	,	,	PUNCT
taxlaw-9798	310	5	that	that	PRON
taxlaw-9798	310	6	relates	relate	VERB
taxlaw-9798	310	7	to	to	ADP
taxlaw-9798	310	8	a	a	DET
taxlaw-9798	310	9	tax	tax	NOUN
taxlaw-9798	310	10	aspect	aspect	NOUN
taxlaw-9798	310	11	of	of	ADP
taxlaw-9798	310	12	a	a	DET
taxlaw-9798	310	13	transaction	transaction	NOUN
taxlaw-9798	310	14	that	that	PRON
taxlaw-9798	310	15	causes	cause	VERB
taxlaw-9798	310	16	the	the	DET
taxlaw-9798	310	17	transaction	transaction	NOUN
taxlaw-9798	310	18	to	to	PART
taxlaw-9798	310	19	be	be	AUX
taxlaw-9798	310	20	a	a	DET
taxlaw-9798	310	21	reportable	reportable	ADJ
taxlaw-9798	310	22	transaction	transaction	NOUN
taxlaw-9798	310	23	.	.	PUNCT
taxlaw-9798	310	24	”	"	PUNCT
taxlaw-9798	311	1	irs	irs	PROPN
taxlaw-9798	311	2	,	,	PUNCT
taxlaw-9798	311	3	instructions	instruction	NOUN
taxlaw-9798	311	4	for	for	ADP
taxlaw-9798	311	5	irs	irs	PROPN
taxlaw-9798	311	6	form	form	NOUN
taxlaw-9798	311	7	8918	8918	NUM
taxlaw-9798	311	8	,	,	PUNCT
taxlaw-9798	311	9	at	at	ADP
taxlaw-9798	311	10	1	1	NUM
taxlaw-9798	311	11	(	(	PUNCT
taxlaw-9798	311	12	rev	rev	PROPN
taxlaw-9798	311	13	.	.	PROPN
taxlaw-9798	311	14	nov	nov	PROPN
taxlaw-9798	311	15	.	.	PROPN
taxlaw-9798	311	16	2021	2021	NUM
taxlaw-9798	311	17	)	)	PUNCT
taxlaw-9798	311	18	.	.	PUNCT
taxlaw-9798	312	1	136	136	NUM
taxlaw-9798	312	2	columbia	columbia	PROPN
taxlaw-9798	312	3	journal	journal	NOUN
taxlaw-9798	312	4	of	of	ADP
taxlaw-9798	312	5	tax	tax	NOUN
taxlaw-9798	312	6	law	law	NOUN
taxlaw-9798	313	1	[	[	X
taxlaw-9798	313	2	vol	vol	NOUN
taxlaw-9798	313	3	:	:	PUNCT
taxlaw-9798	313	4	13:2	13:2	NUM
taxlaw-9798	313	5	income	income	NOUN
taxlaw-9798	313	6	above	above	ADP
taxlaw-9798	313	7	a	a	DET
taxlaw-9798	313	8	certain	certain	ADJ
taxlaw-9798	313	9	threshold	threshold	NOUN
taxlaw-9798	313	10	in	in	ADP
taxlaw-9798	313	11	respect	respect	NOUN
taxlaw-9798	313	12	of	of	ADP
taxlaw-9798	313	13	that	that	DET
taxlaw-9798	313	14	transaction.97	transaction.97	VERB
taxlaw-9798	313	15	the	the	DET
taxlaw-9798	313	16	definition	definition	NOUN
taxlaw-9798	313	17	of	of	ADP
taxlaw-9798	313	18	material	material	NOUN
taxlaw-9798	313	19	advisors	advisor	NOUN
taxlaw-9798	313	20	is	be	AUX
taxlaw-9798	313	21	substantially	substantially	ADV
taxlaw-9798	313	22	broader	broad	ADJ
taxlaw-9798	313	23	than	than	ADP
taxlaw-9798	313	24	the	the	DET
taxlaw-9798	313	25	organizer	organizer	NOUN
taxlaw-9798	313	26	definition	definition	NOUN
taxlaw-9798	313	27	under	under	ADP
taxlaw-9798	313	28	the	the	DET
taxlaw-9798	313	29	tax	tax	NOUN
taxlaw-9798	313	30	shelter	shelter	NOUN
taxlaw-9798	313	31	registration	registration	NOUN
taxlaw-9798	313	32	rules	rule	NOUN
taxlaw-9798	313	33	and	and	CCONJ
taxlaw-9798	313	34	could	could	AUX
taxlaw-9798	313	35	include	include	VERB
taxlaw-9798	313	36	lawyers	lawyer	NOUN
taxlaw-9798	313	37	,	,	PUNCT
taxlaw-9798	313	38	brokers	broker	NOUN
taxlaw-9798	313	39	,	,	PUNCT
taxlaw-9798	313	40	accountants	accountant	NOUN
taxlaw-9798	313	41	and	and	CCONJ
taxlaw-9798	313	42	other	other	ADJ
taxlaw-9798	313	43	advisors	advisor	NOUN
taxlaw-9798	313	44	that	that	PRON
taxlaw-9798	313	45	were	be	AUX
taxlaw-9798	313	46	not	not	PART
taxlaw-9798	313	47	previously	previously	ADV
taxlaw-9798	313	48	required	require	VERB
taxlaw-9798	313	49	to	to	PART
taxlaw-9798	313	50	register	register	VERB
taxlaw-9798	313	51	with	with	ADP
taxlaw-9798	313	52	the	the	DET
taxlaw-9798	313	53	irs	irs	PROPN
taxlaw-9798	313	54	under	under	ADP
taxlaw-9798	313	55	the	the	DET
taxlaw-9798	313	56	tax	tax	NOUN
taxlaw-9798	313	57	shelter	shelter	NOUN
taxlaw-9798	313	58	registration	registration	NOUN
taxlaw-9798	313	59	rules.98	rules.98	NOUN
taxlaw-9798	313	60	furthermore	furthermore	ADV
taxlaw-9798	313	61	,	,	PUNCT
taxlaw-9798	313	62	the	the	DET
taxlaw-9798	313	63	ajca	ajca	PROPN
taxlaw-9798	313	64	repealed	repeal	VERB
taxlaw-9798	313	65	the	the	DET
taxlaw-9798	313	66	tax	tax	NOUN
taxlaw-9798	313	67	shelter	shelter	NOUN
taxlaw-9798	313	68	registration	registration	NOUN
taxlaw-9798	313	69	rules	rule	NOUN
taxlaw-9798	313	70	,	,	PUNCT
taxlaw-9798	313	71	thereby	thereby	ADV
taxlaw-9798	313	72	bringing	bring	VERB
taxlaw-9798	313	73	all	all	DET
taxlaw-9798	313	74	disclosure	disclosure	NOUN
taxlaw-9798	313	75	obligations	obligation	NOUN
taxlaw-9798	313	76	under	under	ADP
taxlaw-9798	313	77	one	one	NUM
taxlaw-9798	313	78	regime.99	regime.99	NOUN
taxlaw-9798	313	79	the	the	DET
taxlaw-9798	313	80	ajca	ajca	PROPN
taxlaw-9798	313	81	also	also	ADV
taxlaw-9798	313	82	increased	increase	VERB
taxlaw-9798	313	83	the	the	DET
taxlaw-9798	313	84	penalties	penalty	NOUN
taxlaw-9798	313	85	for	for	ADP
taxlaw-9798	313	86	failure	failure	NOUN
taxlaw-9798	313	87	to	to	PART
taxlaw-9798	313	88	comply	comply	VERB
taxlaw-9798	313	89	with	with	ADP
taxlaw-9798	313	90	the	the	DET
taxlaw-9798	313	91	rules.100	rules.100	NOUN
taxlaw-9798	313	92	thus	thus	ADV
taxlaw-9798	313	93	,	,	PUNCT
taxlaw-9798	313	94	under	under	ADP
taxlaw-9798	313	95	the	the	DET
taxlaw-9798	313	96	current	current	ADJ
taxlaw-9798	313	97	u.s	u.s	PROPN
taxlaw-9798	313	98	.	.	PROPN
taxlaw-9798	313	99	reportable	reportable	ADJ
taxlaw-9798	313	100	transactions	transaction	NOUN
taxlaw-9798	313	101	regime	regime	NOUN
taxlaw-9798	313	102	,	,	PUNCT
taxlaw-9798	313	103	all	all	DET
taxlaw-9798	313	104	taxpayers	taxpayer	NOUN
taxlaw-9798	313	105	who	who	PRON
taxlaw-9798	313	106	have	have	AUX
taxlaw-9798	313	107	participated	participate	VERB
taxlaw-9798	313	108	in	in	ADP
taxlaw-9798	313	109	a	a	DET
taxlaw-9798	313	110	reportable	reportable	ADJ
taxlaw-9798	313	111	transaction	transaction	NOUN
taxlaw-9798	313	112	and	and	CCONJ
taxlaw-9798	313	113	all	all	DET
taxlaw-9798	313	114	material	material	NOUN
taxlaw-9798	313	115	advisors	advisor	NOUN
taxlaw-9798	313	116	with	with	ADP
taxlaw-9798	313	117	respect	respect	NOUN
taxlaw-9798	313	118	to	to	ADP
taxlaw-9798	313	119	that	that	DET
taxlaw-9798	313	120	transaction	transaction	NOUN
taxlaw-9798	313	121	must	must	AUX
taxlaw-9798	313	122	concurrently	concurrently	ADV
taxlaw-9798	313	123	disclose	disclose	VERB
taxlaw-9798	313	124	the	the	DET
taxlaw-9798	313	125	transaction	transaction	NOUN
taxlaw-9798	313	126	on	on	ADP
taxlaw-9798	313	127	forms	form	NOUN
taxlaw-9798	313	128	specified	specify	VERB
taxlaw-9798	313	129	by	by	ADP
taxlaw-9798	313	130	the	the	DET
taxlaw-9798	313	131	irs	irs	PROPN
taxlaw-9798	313	132	for	for	ADP
taxlaw-9798	313	133	this	this	DET
taxlaw-9798	313	134	purpose.101	purpose.101	NOUN
taxlaw-9798	313	135	parallel	parallel	ADJ
taxlaw-9798	313	136	reporting	reporting	NOUN
taxlaw-9798	313	137	requirements	requirement	NOUN
taxlaw-9798	313	138	were	be	AUX
taxlaw-9798	313	139	intended	intend	VERB
taxlaw-9798	313	140	to	to	PART
taxlaw-9798	313	141	ensure	ensure	VERB
taxlaw-9798	313	142	that	that	SCONJ
taxlaw-9798	313	143	no	no	DET
taxlaw-9798	313	144	tax	tax	NOUN
taxlaw-9798	313	145	shelter	shelter	NOUN
taxlaw-9798	313	146	abusers	abuser	NOUN
taxlaw-9798	313	147	avoided	avoid	VERB
taxlaw-9798	313	148	irs	irs	PROPN
taxlaw-9798	313	149	detection.102	detection.102	NOUN
taxlaw-9798	313	150	material	material	NOUN
taxlaw-9798	313	151	advisors	advisor	NOUN
taxlaw-9798	313	152	must	must	AUX
taxlaw-9798	313	153	also	also	ADV
taxlaw-9798	313	154	prepare	prepare	VERB
taxlaw-9798	313	155	and	and	CCONJ
taxlaw-9798	313	156	maintain	maintain	VERB
taxlaw-9798	313	157	for	for	ADP
taxlaw-9798	313	158	seven	seven	NUM
taxlaw-9798	313	159	years	year	NOUN
taxlaw-9798	313	160	a	a	DET
taxlaw-9798	313	161	client	client	NOUN
taxlaw-9798	313	162	list	list	NOUN
taxlaw-9798	313	163	for	for	ADP
taxlaw-9798	313	164	every	every	DET
taxlaw-9798	313	165	class	class	NOUN
taxlaw-9798	313	166	of	of	ADP
taxlaw-9798	313	167	reportable	reportable	ADJ
taxlaw-9798	313	168	transactions.103	transactions.103	NOUN
taxlaw-9798	313	169	material	material	NOUN
taxlaw-9798	313	170	advisors	advisor	NOUN
taxlaw-9798	313	171	must	must	AUX
taxlaw-9798	313	172	provide	provide	VERB
taxlaw-9798	313	173	the	the	DET
taxlaw-9798	313	174	assigned	assign	VERB
taxlaw-9798	313	175	reportable	reportable	ADJ
taxlaw-9798	313	176	transaction	transaction	NOUN
taxlaw-9798	313	177	number	number	NOUN
taxlaw-9798	313	178	to	to	ADP
taxlaw-9798	313	179	the	the	DET
taxlaw-9798	313	180	relevant	relevant	ADJ
taxlaw-9798	313	181	taxpayers	taxpayer	NOUN
taxlaw-9798	313	182	so	so	SCONJ
taxlaw-9798	313	183	that	that	SCONJ
taxlaw-9798	313	184	it	it	PRON
taxlaw-9798	313	185	can	can	AUX
taxlaw-9798	313	186	be	be	AUX
taxlaw-9798	313	187	reported	report	VERB
taxlaw-9798	313	188	in	in	ADP
taxlaw-9798	313	189	their	their	PRON
taxlaw-9798	313	190	respective	respective	ADJ
taxlaw-9798	313	191	tax	tax	NOUN
taxlaw-9798	313	192	returns.104	returns.104	NOUN
taxlaw-9798	313	193	the	the	DET
taxlaw-9798	313	194	reportable	reportable	ADJ
taxlaw-9798	313	195	transaction	transaction	NOUN
taxlaw-9798	313	196	disclosure	disclosure	NOUN
taxlaw-9798	313	197	regime	regime	NOUN
taxlaw-9798	313	198	in	in	ADP
taxlaw-9798	313	199	the	the	DET
taxlaw-9798	313	200	united	united	PROPN
taxlaw-9798	313	201	states	states	PROPN
taxlaw-9798	313	202	has	have	AUX
taxlaw-9798	313	203	been	be	AUX
taxlaw-9798	313	204	credited	credit	VERB
taxlaw-9798	313	205	for	for	ADP
taxlaw-9798	313	206	playing	play	VERB
taxlaw-9798	313	207	a	a	DET
taxlaw-9798	313	208	critical	critical	ADJ
taxlaw-9798	313	209	role	role	NOUN
taxlaw-9798	313	210	in	in	ADP
taxlaw-9798	313	211	the	the	DET
taxlaw-9798	313	212	government	government	NOUN
taxlaw-9798	313	213	’s	’s	PART
taxlaw-9798	313	214	crackdown	crackdown	NOUN
taxlaw-9798	313	215	on	on	ADP
taxlaw-9798	313	216	corporate	corporate	ADJ
taxlaw-9798	313	217	tax	tax	NOUN
taxlaw-9798	313	218	shelters	shelter	NOUN
taxlaw-9798	313	219	and	and	CCONJ
taxlaw-9798	313	220	various	various	ADJ
taxlaw-9798	313	221	tax	tax	NOUN
taxlaw-9798	313	222	avoidance	avoidance	NOUN
taxlaw-9798	313	223	practices.105	practices.105	NOUN
taxlaw-9798	313	224	this	this	PRON
taxlaw-9798	313	225	has	have	AUX
taxlaw-9798	313	226	led	lead	VERB
taxlaw-9798	313	227	one	one	NUM
taxlaw-9798	313	228	lawyer	lawyer	NOUN
taxlaw-9798	313	229	to	to	PART
taxlaw-9798	313	230	exclaim	exclaim	VERB
taxlaw-9798	313	231	,	,	PUNCT
taxlaw-9798	313	232	97	97	NUM
taxlaw-9798	313	233	ajca	ajca	NOUN
taxlaw-9798	313	234	§	§	PROPN
taxlaw-9798	313	235	815	815	NUM
taxlaw-9798	313	236	(	(	PUNCT
taxlaw-9798	313	237	codified	codify	VERB
taxlaw-9798	313	238	at	at	ADP
taxlaw-9798	313	239	i.r.c	i.r.c	NOUN
taxlaw-9798	313	240	.	.	PUNCT
taxlaw-9798	314	1	§	§	PROPN
taxlaw-9798	314	2	§	§	PROPN
taxlaw-9798	314	3	6111	6111	NUM
taxlaw-9798	314	4	,	,	PUNCT
taxlaw-9798	314	5	6112	6112	NUM
taxlaw-9798	314	6	)	)	PUNCT
taxlaw-9798	314	7	.	.	PUNCT
taxlaw-9798	315	1	98	98	NUM
taxlaw-9798	315	2	see	see	VERB
taxlaw-9798	315	3	bruce	bruce	PROPN
taxlaw-9798	315	4	l.	l.	PROPN
taxlaw-9798	315	5	ashton	ashton	PROPN
taxlaw-9798	315	6	&	&	CCONJ
taxlaw-9798	315	7	robin	robin	PROPN
taxlaw-9798	315	8	c.	c.	PROPN
taxlaw-9798	315	9	gilden	gilden	PROPN
taxlaw-9798	315	10	,	,	PUNCT
taxlaw-9798	315	11	new	new	ADJ
taxlaw-9798	315	12	tax	tax	NOUN
taxlaw-9798	315	13	shelter	shelter	NOUN
taxlaw-9798	315	14	rules	rule	NOUN
taxlaw-9798	315	15	under	under	ADP
taxlaw-9798	315	16	ajca	ajca	NOUN
taxlaw-9798	315	17	:	:	PUNCT
taxlaw-9798	315	18	advisors	advisor	NOUN
taxlaw-9798	315	19	beware	beware	VERB
taxlaw-9798	315	20	,	,	PUNCT
taxlaw-9798	315	21	asppa	asppa	PROPN
taxlaw-9798	315	22	asap	asap	PROPN
taxlaw-9798	315	23	,	,	PUNCT
taxlaw-9798	315	24	nov	nov	PROPN
taxlaw-9798	315	25	.	.	PROPN
taxlaw-9798	315	26	23	23	NUM
taxlaw-9798	315	27	,	,	PUNCT
taxlaw-9798	315	28	2004	2004	NUM
taxlaw-9798	315	29	,	,	PUNCT
taxlaw-9798	315	30	at	at	ADP
taxlaw-9798	315	31	1	1	NUM
taxlaw-9798	315	32	(	(	PUNCT
taxlaw-9798	315	33	“	"	PUNCT
taxlaw-9798	315	34	lawyers	lawyer	NOUN
taxlaw-9798	315	35	and	and	CCONJ
taxlaw-9798	315	36	cpas	cpa	NOUN
taxlaw-9798	315	37	would	would	AUX
taxlaw-9798	315	38	almost	almost	ADV
taxlaw-9798	315	39	certainly	certainly	ADV
taxlaw-9798	315	40	be	be	AUX
taxlaw-9798	315	41	material	material	ADJ
taxlaw-9798	315	42	advisors	advisor	NOUN
taxlaw-9798	315	43	,	,	PUNCT
taxlaw-9798	315	44	as	as	SCONJ
taxlaw-9798	315	45	would	would	AUX
taxlaw-9798	315	46	brokers	broker	NOUN
taxlaw-9798	315	47	and	and	CCONJ
taxlaw-9798	315	48	investment	investment	NOUN
taxlaw-9798	315	49	advisors	advisor	NOUN
taxlaw-9798	315	50	.	.	PUNCT
taxlaw-9798	315	51	”	"	PUNCT
taxlaw-9798	315	52	)	)	PUNCT
taxlaw-9798	315	53	.	.	PUNCT
taxlaw-9798	316	1	see	see	VERB
taxlaw-9798	316	2	also	also	ADV
taxlaw-9798	316	3	supra	supra	ADJ
taxlaw-9798	316	4	text	text	NOUN
taxlaw-9798	316	5	accompanying	accompanying	ADJ
taxlaw-9798	316	6	note	note	NOUN
taxlaw-9798	316	7	53	53	NUM
taxlaw-9798	316	8	.	.	PUNCT
taxlaw-9798	317	1	the	the	DET
taxlaw-9798	317	2	role	role	NOUN
taxlaw-9798	317	3	of	of	ADP
taxlaw-9798	317	4	tax	tax	NOUN
taxlaw-9798	317	5	advisors	advisor	NOUN
taxlaw-9798	317	6	in	in	ADP
taxlaw-9798	317	7	tax	tax	NOUN
taxlaw-9798	317	8	compliance	compliance	NOUN
taxlaw-9798	317	9	had	have	AUX
taxlaw-9798	317	10	been	be	AUX
taxlaw-9798	317	11	previously	previously	ADV
taxlaw-9798	317	12	studied	study	VERB
taxlaw-9798	317	13	in	in	ADP
taxlaw-9798	317	14	steven	steven	PROPN
taxlaw-9798	317	15	klepper	klepper	PROPN
taxlaw-9798	317	16	&	&	CCONJ
taxlaw-9798	317	17	daniel	daniel	PROPN
taxlaw-9798	317	18	nagin	nagin	PROPN
taxlaw-9798	317	19	,	,	PUNCT
taxlaw-9798	317	20	the	the	DET
taxlaw-9798	317	21	role	role	NOUN
taxlaw-9798	317	22	of	of	ADP
taxlaw-9798	317	23	tax	tax	NOUN
taxlaw-9798	317	24	preparers	preparer	NOUN
taxlaw-9798	317	25	in	in	ADP
taxlaw-9798	317	26	tax	tax	NOUN
taxlaw-9798	317	27	compliance	compliance	NOUN
taxlaw-9798	317	28	,	,	PUNCT
taxlaw-9798	317	29	22	22	NUM
taxlaw-9798	317	30	pol’y	pol’y	NOUN
taxlaw-9798	317	31	sci	sci	PROPN
taxlaw-9798	317	32	.	.	PROPN
taxlaw-9798	317	33	167	167	NUM
taxlaw-9798	317	34	(	(	PUNCT
taxlaw-9798	317	35	1989	1989	NUM
taxlaw-9798	317	36	)	)	PUNCT
taxlaw-9798	317	37	.	.	PUNCT
taxlaw-9798	318	1	99	99	NUM
taxlaw-9798	318	2	see	see	VERB
taxlaw-9798	318	3	u.s	u.s	PROPN
taxlaw-9798	318	4	.	.	PROPN
taxlaw-9798	318	5	gov’t	gov’t	NOUN
taxlaw-9798	318	6	accountability	accountability	NOUN
taxlaw-9798	318	7	off	off	ADP
taxlaw-9798	318	8	.	.	PUNCT
taxlaw-9798	318	9	,	,	PUNCT
taxlaw-9798	318	10	gao-11	gao-11	PROPN
taxlaw-9798	318	11	-	-	ADJ
taxlaw-9798	318	12	493	493	NUM
taxlaw-9798	318	13	,	,	PUNCT
taxlaw-9798	318	14	abusive	abusive	ADJ
taxlaw-9798	318	15	tax	tax	NOUN
taxlaw-9798	318	16	avoidance	avoidance	NOUN
taxlaw-9798	318	17	transactions	transaction	NOUN
taxlaw-9798	318	18	:	:	PUNCT
taxlaw-9798	318	19	irs	irs	PROPN
taxlaw-9798	318	20	needs	need	VERB
taxlaw-9798	318	21	better	well	ADJ
taxlaw-9798	318	22	data	datum	NOUN
taxlaw-9798	318	23	to	to	PART
taxlaw-9798	318	24	inform	inform	VERB
taxlaw-9798	318	25	decisions	decision	NOUN
taxlaw-9798	318	26	about	about	ADP
taxlaw-9798	318	27	transactions	transaction	NOUN
taxlaw-9798	318	28	,	,	PUNCT
taxlaw-9798	318	29	(	(	PUNCT
taxlaw-9798	318	30	2011	2011	NUM
taxlaw-9798	318	31	)	)	PUNCT
taxlaw-9798	318	32	.	.	PUNCT
taxlaw-9798	319	1	100	100	NUM
taxlaw-9798	319	2	see	see	VERB
taxlaw-9798	319	3	i.r.c	i.r.c	NOUN
taxlaw-9798	319	4	.	.	PUNCT
taxlaw-9798	320	1	§	§	PROPN
taxlaw-9798	320	2	§	§	PROPN
taxlaw-9798	320	3	301.6707	301.6707	NUM
taxlaw-9798	320	4	,	,	PUNCT
taxlaw-9798	320	5	301.6707a	301.6707a	NUM
taxlaw-9798	320	6	.	.	PUNCT
taxlaw-9798	321	1	101	101	NUM
taxlaw-9798	321	2	see	see	VERB
taxlaw-9798	321	3	treas	treas	PROPN
taxlaw-9798	321	4	.	.	PUNCT
taxlaw-9798	322	1	reg	reg	PROPN
taxlaw-9798	322	2	.	.	PUNCT
taxlaw-9798	323	1	§	§	PROPN
taxlaw-9798	323	2	§	§	PROPN
taxlaw-9798	323	3	1.6011	1.6011	NUM
taxlaw-9798	323	4	-	-	SYM
taxlaw-9798	323	5	4	4	NUM
taxlaw-9798	323	6	,	,	PUNCT
taxlaw-9798	323	7	301.6111	301.6111	NUM
taxlaw-9798	323	8	-	-	SYM
taxlaw-9798	323	9	3	3	NUM
taxlaw-9798	323	10	.	.	PUNCT
taxlaw-9798	324	1	the	the	DET
taxlaw-9798	324	2	relevant	relevant	ADJ
taxlaw-9798	324	3	forms	form	NOUN
taxlaw-9798	324	4	are	be	AUX
taxlaw-9798	324	5	form	form	NOUN
taxlaw-9798	324	6	8886	8886	NUM
taxlaw-9798	324	7	for	for	ADP
taxlaw-9798	324	8	taxpayers	taxpayer	NOUN
taxlaw-9798	324	9	,	,	PUNCT
taxlaw-9798	324	10	and	and	CCONJ
taxlaw-9798	324	11	form	form	VERB
taxlaw-9798	324	12	8918	8918	NUM
taxlaw-9798	324	13	for	for	ADP
taxlaw-9798	324	14	material	material	NOUN
taxlaw-9798	324	15	advisors	advisor	NOUN
taxlaw-9798	324	16	.	.	PUNCT
taxlaw-9798	325	1	for	for	ADP
taxlaw-9798	325	2	taxpayers	taxpayer	NOUN
taxlaw-9798	325	3	,	,	PUNCT
taxlaw-9798	325	4	the	the	DET
taxlaw-9798	325	5	disclosure	disclosure	NOUN
taxlaw-9798	325	6	must	must	AUX
taxlaw-9798	325	7	be	be	AUX
taxlaw-9798	325	8	made	make	VERB
taxlaw-9798	325	9	by	by	ADP
taxlaw-9798	325	10	attaching	attach	VERB
taxlaw-9798	325	11	form	form	NOUN
taxlaw-9798	325	12	8886	8886	NUM
taxlaw-9798	325	13	to	to	ADP
taxlaw-9798	325	14	the	the	DET
taxlaw-9798	325	15	tax	tax	NOUN
taxlaw-9798	325	16	returns	return	NOUN
taxlaw-9798	325	17	,	,	PUNCT
taxlaw-9798	325	18	for	for	ADP
taxlaw-9798	325	19	each	each	DET
taxlaw-9798	325	20	taxable	taxable	ADJ
taxlaw-9798	325	21	year	year	NOUN
taxlaw-9798	325	22	for	for	ADP
taxlaw-9798	325	23	which	which	PRON
taxlaw-9798	325	24	the	the	DET
taxlaw-9798	325	25	taxpayer	taxpayer	NOUN
taxlaw-9798	325	26	participates	participate	VERB
taxlaw-9798	325	27	in	in	ADP
taxlaw-9798	325	28	the	the	DET
taxlaw-9798	325	29	reportable	reportable	ADJ
taxlaw-9798	325	30	transaction	transaction	NOUN
taxlaw-9798	325	31	,	,	PUNCT
taxlaw-9798	325	32	whilst	whilst	SCONJ
taxlaw-9798	325	33	for	for	ADP
taxlaw-9798	325	34	material	material	NOUN
taxlaw-9798	325	35	advisors	advisor	NOUN
taxlaw-9798	325	36	,	,	PUNCT
taxlaw-9798	325	37	the	the	DET
taxlaw-9798	325	38	disclosure	disclosure	NOUN
taxlaw-9798	325	39	must	must	AUX
taxlaw-9798	325	40	be	be	AUX
taxlaw-9798	325	41	made	make	VERB
taxlaw-9798	325	42	by	by	ADP
taxlaw-9798	325	43	filing	file	VERB
taxlaw-9798	325	44	form	form	NOUN
taxlaw-9798	325	45	8918	8918	NUM
taxlaw-9798	325	46	by	by	ADP
taxlaw-9798	325	47	the	the	DET
taxlaw-9798	325	48	“	"	PUNCT
taxlaw-9798	325	49	last	last	ADJ
taxlaw-9798	325	50	day	day	NOUN
taxlaw-9798	325	51	of	of	ADP
taxlaw-9798	325	52	the	the	DET
taxlaw-9798	325	53	month	month	NOUN
taxlaw-9798	325	54	that	that	PRON
taxlaw-9798	325	55	follows	follow	VERB
taxlaw-9798	325	56	the	the	DET
taxlaw-9798	325	57	end	end	NOUN
taxlaw-9798	325	58	of	of	ADP
taxlaw-9798	325	59	the	the	DET
taxlaw-9798	325	60	calendar	calendar	NOUN
taxlaw-9798	325	61	quarter	quarter	NOUN
taxlaw-9798	325	62	in	in	ADP
taxlaw-9798	325	63	which	which	PRON
taxlaw-9798	325	64	the	the	DET
taxlaw-9798	325	65	advisor	advisor	NOUN
taxlaw-9798	325	66	became	become	VERB
taxlaw-9798	325	67	a	a	DET
taxlaw-9798	325	68	material	material	NOUN
taxlaw-9798	325	69	advisor	advisor	NOUN
taxlaw-9798	325	70	with	with	ADP
taxlaw-9798	325	71	respect	respect	NOUN
taxlaw-9798	325	72	to	to	ADP
taxlaw-9798	325	73	the	the	DET
taxlaw-9798	325	74	transaction	transaction	NOUN
taxlaw-9798	325	75	.	.	PUNCT
taxlaw-9798	325	76	”	"	PUNCT
taxlaw-9798	326	1	see	see	VERB
taxlaw-9798	326	2	treas	treas	PROPN
taxlaw-9798	326	3	.	.	PUNCT
taxlaw-9798	327	1	reg	reg	PROPN
taxlaw-9798	327	2	.	.	PUNCT
taxlaw-9798	328	1	§	§	PROPN
taxlaw-9798	328	2	§	§	PROPN
taxlaw-9798	328	3	1.6011	1.6011	NUM
taxlaw-9798	328	4	-	-	SYM
taxlaw-9798	328	5	4(e	4(e	NUM
taxlaw-9798	328	6	)	)	PUNCT
taxlaw-9798	328	7	,	,	PUNCT
taxlaw-9798	328	8	301.6111	301.6111	NUM
taxlaw-9798	328	9	-	-	SYM
taxlaw-9798	328	10	3(e	3(e	NUM
taxlaw-9798	328	11	)	)	PUNCT
taxlaw-9798	328	12	.	.	PUNCT
taxlaw-9798	329	1	for	for	SCONJ
taxlaw-9798	329	2	the	the	DET
taxlaw-9798	329	3	disclosure	disclosure	NOUN
taxlaw-9798	329	4	to	to	PART
taxlaw-9798	329	5	be	be	AUX
taxlaw-9798	329	6	considered	consider	VERB
taxlaw-9798	329	7	complete	complete	ADJ
taxlaw-9798	329	8	,	,	PUNCT
taxlaw-9798	329	9	the	the	DET
taxlaw-9798	329	10	information	information	NOUN
taxlaw-9798	329	11	provided	provide	VERB
taxlaw-9798	329	12	on	on	ADP
taxlaw-9798	329	13	the	the	DET
taxlaw-9798	329	14	form	form	NOUN
taxlaw-9798	329	15	must	must	AUX
taxlaw-9798	329	16	:	:	PUNCT
taxlaw-9798	329	17	(	(	PUNCT
taxlaw-9798	329	18	i	i	NOUN
taxlaw-9798	329	19	)	)	PUNCT
taxlaw-9798	329	20	identify	identify	VERB
taxlaw-9798	329	21	and	and	CCONJ
taxlaw-9798	329	22	describe	describe	VERB
taxlaw-9798	329	23	the	the	DET
taxlaw-9798	329	24	transaction	transaction	NOUN
taxlaw-9798	329	25	in	in	ADP
taxlaw-9798	329	26	sufficient	sufficient	ADJ
taxlaw-9798	329	27	detail	detail	NOUN
taxlaw-9798	329	28	for	for	SCONJ
taxlaw-9798	329	29	the	the	DET
taxlaw-9798	329	30	irs	irs	PROPN
taxlaw-9798	329	31	to	to	PART
taxlaw-9798	329	32	be	be	AUX
taxlaw-9798	329	33	able	able	ADJ
taxlaw-9798	329	34	to	to	PART
taxlaw-9798	329	35	understand	understand	VERB
taxlaw-9798	329	36	the	the	DET
taxlaw-9798	329	37	tax	tax	NOUN
taxlaw-9798	329	38	structure	structure	NOUN
taxlaw-9798	329	39	of	of	ADP
taxlaw-9798	329	40	the	the	DET
taxlaw-9798	329	41	transaction	transaction	NOUN
taxlaw-9798	329	42	;	;	PUNCT
taxlaw-9798	329	43	(	(	PUNCT
taxlaw-9798	329	44	ii	ii	NOUN
taxlaw-9798	329	45	)	)	PUNCT
taxlaw-9798	329	46	identify	identify	VERB
taxlaw-9798	329	47	all	all	DET
taxlaw-9798	329	48	parties	party	NOUN
taxlaw-9798	329	49	involved	involve	VERB
taxlaw-9798	329	50	in	in	ADP
taxlaw-9798	329	51	the	the	DET
taxlaw-9798	329	52	transaction	transaction	NOUN
taxlaw-9798	329	53	(	(	PUNCT
taxlaw-9798	329	54	for	for	ADP
taxlaw-9798	329	55	taxpayers	taxpayer	NOUN
taxlaw-9798	329	56	)	)	PUNCT
taxlaw-9798	329	57	or	or	CCONJ
taxlaw-9798	329	58	any	any	DET
taxlaw-9798	329	59	material	material	NOUN
taxlaw-9798	329	60	advisor(s	advisor(s	NOUN
taxlaw-9798	329	61	)	)	PUNCT
taxlaw-9798	329	62	whom	whom	PRON
taxlaw-9798	329	63	the	the	DET
taxlaw-9798	329	64	material	material	NOUN
taxlaw-9798	329	65	advisor	advisor	NOUN
taxlaw-9798	329	66	knows	know	VERB
taxlaw-9798	329	67	or	or	CCONJ
taxlaw-9798	329	68	has	have	VERB
taxlaw-9798	329	69	reason	reason	NOUN
taxlaw-9798	329	70	to	to	PART
taxlaw-9798	329	71	know	know	AUX
taxlaw-9798	329	72	acted	act	VERB
taxlaw-9798	329	73	as	as	ADP
taxlaw-9798	329	74	a	a	DET
taxlaw-9798	329	75	material	material	NOUN
taxlaw-9798	329	76	advisor	advisor	NOUN
taxlaw-9798	329	77	with	with	ADP
taxlaw-9798	329	78	respect	respect	NOUN
taxlaw-9798	329	79	to	to	ADP
taxlaw-9798	329	80	the	the	DET
taxlaw-9798	329	81	transaction	transaction	NOUN
taxlaw-9798	329	82	(	(	PUNCT
taxlaw-9798	329	83	for	for	ADP
taxlaw-9798	329	84	material	material	NOUN
taxlaw-9798	329	85	advisors	advisor	NOUN
taxlaw-9798	329	86	)	)	PUNCT
taxlaw-9798	329	87	;	;	PUNCT
taxlaw-9798	329	88	(	(	PUNCT
taxlaw-9798	329	89	iii	iii	X
taxlaw-9798	329	90	)	)	PUNCT
taxlaw-9798	329	91	describe	describe	VERB
taxlaw-9798	329	92	the	the	DET
taxlaw-9798	329	93	expected	expect	VERB
taxlaw-9798	329	94	tax	tax	NOUN
taxlaw-9798	329	95	treatment	treatment	NOUN
taxlaw-9798	329	96	and	and	CCONJ
taxlaw-9798	329	97	all	all	DET
taxlaw-9798	329	98	potential	potential	ADJ
taxlaw-9798	329	99	tax	tax	NOUN
taxlaw-9798	329	100	benefits	benefit	NOUN
taxlaw-9798	329	101	expected	expect	VERB
taxlaw-9798	329	102	to	to	PART
taxlaw-9798	329	103	result	result	VERB
taxlaw-9798	329	104	from	from	ADP
taxlaw-9798	329	105	the	the	DET
taxlaw-9798	329	106	transaction	transaction	NOUN
taxlaw-9798	329	107	;	;	PUNCT
taxlaw-9798	329	108	and	and	CCONJ
taxlaw-9798	329	109	(	(	PUNCT
taxlaw-9798	329	110	iv	iv	X
taxlaw-9798	329	111	)	)	PUNCT
taxlaw-9798	329	112	describe	describe	VERB
taxlaw-9798	329	113	any	any	DET
taxlaw-9798	329	114	tax	tax	NOUN
taxlaw-9798	329	115	result	result	NOUN
taxlaw-9798	329	116	protection	protection	NOUN
taxlaw-9798	329	117	with	with	ADP
taxlaw-9798	329	118	respect	respect	NOUN
taxlaw-9798	329	119	to	to	ADP
taxlaw-9798	329	120	the	the	DET
taxlaw-9798	329	121	transaction	transaction	NOUN
taxlaw-9798	329	122	.	.	PUNCT
taxlaw-9798	330	1	102	102	NUM
taxlaw-9798	330	2	see	see	VERB
taxlaw-9798	330	3	u.s	u.s	PROPN
taxlaw-9798	330	4	.	.	PROPN
taxlaw-9798	330	5	dep’t	dep’t	PROPN
taxlaw-9798	330	6	treasury	treasury	PROPN
taxlaw-9798	330	7	,	,	PUNCT
taxlaw-9798	330	8	the	the	DET
taxlaw-9798	330	9	treasury	treasury	PROPN
taxlaw-9798	330	10	department	department	PROPN
taxlaw-9798	330	11	’s	’s	PART
taxlaw-9798	330	12	enforcement	enforcement	NOUN
taxlaw-9798	330	13	proposals	proposal	NOUN
taxlaw-9798	330	14	for	for	ADP
taxlaw-9798	330	15	abusive	abusive	ADJ
taxlaw-9798	330	16	tax	tax	NOUN
taxlaw-9798	330	17	avoidance	avoidance	NOUN
taxlaw-9798	330	18	transactions	transaction	NOUN
taxlaw-9798	330	19	2	2	NUM
taxlaw-9798	330	20	(	(	PUNCT
taxlaw-9798	330	21	2002	2002	NUM
taxlaw-9798	330	22	)	)	PUNCT
taxlaw-9798	330	23	.	.	PUNCT
taxlaw-9798	331	1	103	103	NUM
taxlaw-9798	331	2	see	see	VERB
taxlaw-9798	331	3	treas	treas	PROPN
taxlaw-9798	331	4	.	.	PUNCT
taxlaw-9798	332	1	reg	reg	PROPN
taxlaw-9798	332	2	.	.	PUNCT
taxlaw-9798	333	1	§	§	PROPN
taxlaw-9798	333	2	301.6112	301.6112	NUM
taxlaw-9798	333	3	-	-	SYM
taxlaw-9798	333	4	1	1	NUM
taxlaw-9798	333	5	.	.	PUNCT
taxlaw-9798	334	1	in	in	ADP
taxlaw-9798	334	2	this	this	DET
taxlaw-9798	334	3	list	list	NOUN
taxlaw-9798	334	4	,	,	PUNCT
taxlaw-9798	334	5	the	the	DET
taxlaw-9798	334	6	following	follow	VERB
taxlaw-9798	334	7	details	detail	NOUN
taxlaw-9798	334	8	for	for	ADP
taxlaw-9798	334	9	each	each	DET
taxlaw-9798	334	10	client	client	NOUN
taxlaw-9798	334	11	must	must	AUX
taxlaw-9798	334	12	be	be	AUX
taxlaw-9798	334	13	retained	retain	VERB
taxlaw-9798	334	14	:	:	PUNCT
taxlaw-9798	334	15	(	(	PUNCT
taxlaw-9798	334	16	i	i	NOUN
taxlaw-9798	334	17	)	)	PUNCT
taxlaw-9798	334	18	the	the	DET
taxlaw-9798	334	19	date	date	NOUN
taxlaw-9798	334	20	the	the	DET
taxlaw-9798	334	21	reportable	reportable	ADJ
taxlaw-9798	334	22	transaction	transaction	NOUN
taxlaw-9798	334	23	was	be	AUX
taxlaw-9798	334	24	entered	enter	VERB
taxlaw-9798	334	25	into	into	ADP
taxlaw-9798	334	26	;	;	PUNCT
taxlaw-9798	334	27	(	(	PUNCT
taxlaw-9798	334	28	ii	ii	NOUN
taxlaw-9798	334	29	)	)	PUNCT
taxlaw-9798	334	30	the	the	DET
taxlaw-9798	334	31	amount	amount	NOUN
taxlaw-9798	334	32	invested	invest	VERB
taxlaw-9798	334	33	;	;	PUNCT
taxlaw-9798	334	34	(	(	PUNCT
taxlaw-9798	334	35	iii	iii	X
taxlaw-9798	334	36	)	)	PUNCT
taxlaw-9798	334	37	the	the	DET
taxlaw-9798	334	38	tax	tax	NOUN
taxlaw-9798	334	39	treatment	treatment	NOUN
taxlaw-9798	334	40	intended	intend	VERB
taxlaw-9798	334	41	or	or	CCONJ
taxlaw-9798	334	42	expected	expect	VERB
taxlaw-9798	334	43	to	to	PART
taxlaw-9798	334	44	be	be	AUX
taxlaw-9798	334	45	derived	derive	VERB
taxlaw-9798	334	46	from	from	ADP
taxlaw-9798	334	47	participation	participation	NOUN
taxlaw-9798	334	48	in	in	ADP
taxlaw-9798	334	49	the	the	DET
taxlaw-9798	334	50	transaction	transaction	NOUN
taxlaw-9798	334	51	;	;	PUNCT
taxlaw-9798	334	52	and	and	CCONJ
taxlaw-9798	334	53	(	(	PUNCT
taxlaw-9798	334	54	iv	iv	X
taxlaw-9798	334	55	)	)	PUNCT
taxlaw-9798	334	56	the	the	DET
taxlaw-9798	334	57	identity	identity	NOUN
taxlaw-9798	334	58	of	of	ADP
taxlaw-9798	334	59	other	other	ADJ
taxlaw-9798	334	60	material	material	NOUN
taxlaw-9798	334	61	advisors	advisor	NOUN
taxlaw-9798	334	62	to	to	ADP
taxlaw-9798	334	63	the	the	DET
taxlaw-9798	334	64	transaction	transaction	NOUN
taxlaw-9798	334	65	.	.	PUNCT
taxlaw-9798	335	1	copies	copy	NOUN
taxlaw-9798	335	2	of	of	ADP
taxlaw-9798	335	3	any	any	DET
taxlaw-9798	335	4	tax	tax	NOUN
taxlaw-9798	335	5	analyses	analysis	NOUN
taxlaw-9798	335	6	or	or	CCONJ
taxlaw-9798	335	7	opinions	opinion	NOUN
taxlaw-9798	335	8	provided	provide	VERB
taxlaw-9798	335	9	to	to	ADP
taxlaw-9798	335	10	one	one	NUM
taxlaw-9798	335	11	or	or	CCONJ
taxlaw-9798	335	12	more	more	ADJ
taxlaw-9798	335	13	clients	client	NOUN
taxlaw-9798	335	14	or	or	CCONJ
taxlaw-9798	335	15	prospective	prospective	ADJ
taxlaw-9798	335	16	clients	client	NOUN
taxlaw-9798	335	17	must	must	AUX
taxlaw-9798	335	18	also	also	ADV
taxlaw-9798	335	19	be	be	AUX
taxlaw-9798	335	20	attached	attach	VERB
taxlaw-9798	335	21	to	to	ADP
taxlaw-9798	335	22	the	the	DET
taxlaw-9798	335	23	client	client	NOUN
taxlaw-9798	335	24	list	list	NOUN
taxlaw-9798	335	25	.	.	PUNCT
taxlaw-9798	336	1	104	104	NUM
taxlaw-9798	336	2	see	see	VERB
taxlaw-9798	336	3	treas	treas	PROPN
taxlaw-9798	336	4	.	.	PUNCT
taxlaw-9798	337	1	reg	reg	PROPN
taxlaw-9798	337	2	.	.	PUNCT
taxlaw-9798	338	1	§	§	PROPN
taxlaw-9798	338	2	301.6111	301.6111	NUM
taxlaw-9798	338	3	-	-	SYM
taxlaw-9798	338	4	3(d	3(d	NUM
taxlaw-9798	338	5	)	)	PUNCT
taxlaw-9798	338	6	.	.	PUNCT
taxlaw-9798	339	1	105	105	NUM
taxlaw-9798	339	2	see	see	VERB
taxlaw-9798	339	3	joshua	joshua	PROPN
taxlaw-9798	339	4	d.	d.	PROPN
taxlaw-9798	339	5	blank	blank	PROPN
taxlaw-9798	339	6	,	,	PUNCT
taxlaw-9798	339	7	united	united	PROPN
taxlaw-9798	339	8	states	states	PROPN
taxlaw-9798	339	9	national	national	PROPN
taxlaw-9798	339	10	report	report	NOUN
taxlaw-9798	339	11	on	on	ADP
taxlaw-9798	339	12	mandatory	mandatory	ADJ
taxlaw-9798	339	13	disclosure	disclosure	NOUN
taxlaw-9798	339	14	rules	rule	NOUN
taxlaw-9798	339	15	,	,	PUNCT
taxlaw-9798	339	16	2022	2022	NUM
taxlaw-9798	339	17	]	]	PUNCT
taxlaw-9798	339	18	mandatory	mandatory	ADJ
taxlaw-9798	339	19	disclosure	disclosure	NOUN
taxlaw-9798	339	20	rules	rule	VERB
taxlaw-9798	339	21	137	137	NUM
taxlaw-9798	339	22	“	"	PUNCT
taxlaw-9798	339	23	the	the	DET
taxlaw-9798	339	24	tax	tax	NOUN
taxlaw-9798	339	25	shelter	shelter	NOUN
taxlaw-9798	339	26	war	war	NOUN
taxlaw-9798	339	27	is	be	AUX
taxlaw-9798	339	28	over	over	ADV
taxlaw-9798	339	29	.	.	PUNCT
taxlaw-9798	340	1	the	the	DET
taxlaw-9798	340	2	government	government	NOUN
taxlaw-9798	340	3	won	win	VERB
taxlaw-9798	340	4	.	.	PUNCT
taxlaw-9798	340	5	”106	”106	PROPN
taxlaw-9798	340	6	in	in	ADP
taxlaw-9798	340	7	particular	particular	ADJ
taxlaw-9798	340	8	,	,	PUNCT
taxlaw-9798	340	9	after	after	ADP
taxlaw-9798	340	10	the	the	DET
taxlaw-9798	340	11	introduction	introduction	NOUN
taxlaw-9798	340	12	of	of	ADP
taxlaw-9798	340	13	these	these	DET
taxlaw-9798	340	14	rules	rule	NOUN
taxlaw-9798	340	15	,	,	PUNCT
taxlaw-9798	340	16	the	the	DET
taxlaw-9798	340	17	united	united	PROPN
taxlaw-9798	340	18	states	states	PROPN
taxlaw-9798	340	19	saw	see	VERB
taxlaw-9798	340	20	fewer	few	ADJ
taxlaw-9798	340	21	marketed	market	VERB
taxlaw-9798	340	22	tax	tax	NOUN
taxlaw-9798	340	23	products	product	NOUN
taxlaw-9798	340	24	while	while	SCONJ
taxlaw-9798	340	25	companies	company	NOUN
taxlaw-9798	340	26	dedicated	dedicate	VERB
taxlaw-9798	340	27	measurably	measurably	ADV
taxlaw-9798	340	28	more	more	ADJ
taxlaw-9798	340	29	time	time	NOUN
taxlaw-9798	340	30	to	to	PART
taxlaw-9798	340	31	tax	tax	NOUN
taxlaw-9798	340	32	reporting	reporting	NOUN
taxlaw-9798	340	33	instead	instead	ADV
taxlaw-9798	340	34	of	of	ADP
taxlaw-9798	340	35	tax	tax	NOUN
taxlaw-9798	340	36	planning.107	planning.107	ADP
taxlaw-9798	340	37	the	the	DET
taxlaw-9798	340	38	government	government	NOUN
taxlaw-9798	340	39	was	be	AUX
taxlaw-9798	340	40	also	also	ADV
taxlaw-9798	340	41	able	able	ADJ
taxlaw-9798	340	42	to	to	PART
taxlaw-9798	340	43	reclaim	reclaim	VERB
taxlaw-9798	340	44	some	some	DET
taxlaw-9798	340	45	lost	lost	ADJ
taxlaw-9798	340	46	revenue.108	revenue.108	NOUN
taxlaw-9798	340	47	however	however	ADV
taxlaw-9798	340	48	,	,	PUNCT
taxlaw-9798	340	49	while	while	SCONJ
taxlaw-9798	340	50	the	the	DET
taxlaw-9798	340	51	reportable	reportable	ADJ
taxlaw-9798	340	52	transaction	transaction	NOUN
taxlaw-9798	340	53	disclosure	disclosure	NOUN
taxlaw-9798	340	54	regime	regime	NOUN
taxlaw-9798	340	55	has	have	AUX
taxlaw-9798	340	56	helped	help	VERB
taxlaw-9798	340	57	the	the	DET
taxlaw-9798	340	58	irs	irs	PROPN
taxlaw-9798	340	59	to	to	PART
taxlaw-9798	340	60	detect	detect	VERB
taxlaw-9798	340	61	and	and	CCONJ
taxlaw-9798	340	62	deter	deter	VERB
taxlaw-9798	340	63	various	various	ADJ
taxlaw-9798	340	64	tax	tax	NOUN
taxlaw-9798	340	65	avoidance	avoidance	NOUN
taxlaw-9798	340	66	practices	practice	NOUN
taxlaw-9798	340	67	,	,	PUNCT
taxlaw-9798	340	68	it	it	PRON
taxlaw-9798	340	69	has	have	AUX
taxlaw-9798	340	70	not	not	PART
taxlaw-9798	340	71	fully	fully	ADV
taxlaw-9798	340	72	eliminated	eliminate	VERB
taxlaw-9798	340	73	corporate	corporate	ADJ
taxlaw-9798	340	74	tax	tax	NOUN
taxlaw-9798	340	75	avoidance	avoidance	NOUN
taxlaw-9798	340	76	and	and	CCONJ
taxlaw-9798	340	77	aggressive	aggressive	ADJ
taxlaw-9798	340	78	tax	tax	NOUN
taxlaw-9798	340	79	planning	planning	NOUN
taxlaw-9798	340	80	,	,	PUNCT
taxlaw-9798	340	81	especially	especially	ADV
taxlaw-9798	340	82	by	by	ADP
taxlaw-9798	340	83	multinational	multinational	ADJ
taxlaw-9798	340	84	enterprises	enterprise	NOUN
taxlaw-9798	340	85	(	(	PUNCT
taxlaw-9798	340	86	mnes	mne	NOUN
taxlaw-9798	340	87	)	)	PUNCT
taxlaw-9798	340	88	engaged	engage	VERB
taxlaw-9798	340	89	in	in	ADP
taxlaw-9798	340	90	cross	cross	ADJ
taxlaw-9798	340	91	-	-	ADJ
taxlaw-9798	340	92	border	border	ADJ
taxlaw-9798	340	93	transactions	transaction	NOUN
taxlaw-9798	340	94	,	,	PUNCT
taxlaw-9798	340	95	as	as	SCONJ
taxlaw-9798	340	96	further	far	ADV
taxlaw-9798	340	97	discussed	discuss	VERB
taxlaw-9798	340	98	in	in	ADP
taxlaw-9798	340	99	the	the	DET
taxlaw-9798	340	100	next	next	ADJ
taxlaw-9798	340	101	part.109	part.109	PROPN
taxlaw-9798	340	102	b.	b.	PROPN
taxlaw-9798	340	103	united	united	PROPN
taxlaw-9798	340	104	kingdom	kingdom	PROPN
taxlaw-9798	340	105	in	in	ADP
taxlaw-9798	340	106	2004	2004	NUM
taxlaw-9798	340	107	,	,	PUNCT
taxlaw-9798	340	108	the	the	DET
taxlaw-9798	340	109	united	united	PROPN
taxlaw-9798	340	110	kingdom	kingdom	PROPN
taxlaw-9798	340	111	adopted	adopt	VERB
taxlaw-9798	340	112	reporting	reporting	NOUN
taxlaw-9798	340	113	requirements	requirement	NOUN
taxlaw-9798	340	114	similar	similar	ADJ
taxlaw-9798	340	115	to	to	ADP
taxlaw-9798	340	116	the	the	DET
taxlaw-9798	340	117	u.s	u.s	PROPN
taxlaw-9798	340	118	.	.	PROPN
taxlaw-9798	340	119	reportable	reportable	ADJ
taxlaw-9798	340	120	transactions	transaction	NOUN
taxlaw-9798	340	121	regime	regime	NOUN
taxlaw-9798	340	122	.	.	PUNCT
taxlaw-9798	341	1	the	the	DET
taxlaw-9798	341	2	disclosure	disclosure	NOUN
taxlaw-9798	341	3	of	of	ADP
taxlaw-9798	341	4	tax	tax	NOUN
taxlaw-9798	341	5	avoidance	avoidance	NOUN
taxlaw-9798	341	6	schemes	scheme	NOUN
taxlaw-9798	341	7	(	(	PUNCT
taxlaw-9798	341	8	dotas	dota	NOUN
taxlaw-9798	341	9	)	)	PUNCT
taxlaw-9798	341	10	regime110	regime110	PROPN
taxlaw-9798	341	11	was	be	AUX
taxlaw-9798	341	12	adopted	adopt	VERB
taxlaw-9798	341	13	to	to	PART
taxlaw-9798	341	14	“	"	PUNCT
taxlaw-9798	341	15	introduce	introduce	VERB
taxlaw-9798	341	16	transparency	transparency	NOUN
taxlaw-9798	341	17	in	in	ADP
taxlaw-9798	341	18	relation	relation	NOUN
taxlaw-9798	341	19	to	to	ADP
taxlaw-9798	341	20	the	the	DET
taxlaw-9798	341	21	mandatory	mandatory	ADJ
taxlaw-9798	341	22	disclosure	disclosure	NOUN
taxlaw-9798	341	23	rules	rule	NOUN
taxlaw-9798	341	24	(	(	PUNCT
taxlaw-9798	341	25	forthcoming	forthcoming	ADJ
taxlaw-9798	341	26	2022	2022	NUM
taxlaw-9798	341	27	)	)	PUNCT
taxlaw-9798	341	28	,	,	PUNCT
taxlaw-9798	341	29	https://papers.ssrn.com/sol3/papers	https://papers.ssrn.com/sol3/paper	NOUN
taxlaw-9798	341	30	.	.	PUNCT
taxlaw-9798	342	1	cfm?abstract_id=3890935	cfm?abstract_id=3890935	PROPN
taxlaw-9798	343	1	[	[	X
taxlaw-9798	343	2	https://perma.cc/tq8f-99rf	https://perma.cc/tq8f-99rf	X
taxlaw-9798	343	3	]	]	X
taxlaw-9798	343	4	(	(	PUNCT
taxlaw-9798	343	5	“	"	PUNCT
taxlaw-9798	343	6	government	government	NOUN
taxlaw-9798	343	7	officials	official	NOUN
taxlaw-9798	343	8	and	and	CCONJ
taxlaw-9798	343	9	academics	academic	NOUN
taxlaw-9798	343	10	in	in	ADP
taxlaw-9798	343	11	the	the	DET
taxlaw-9798	343	12	us	us	PROPN
taxlaw-9798	343	13	have	have	AUX
taxlaw-9798	343	14	widely	widely	ADV
taxlaw-9798	343	15	praised	praise	VERB
taxlaw-9798	343	16	the	the	DET
taxlaw-9798	343	17	reportable	reportable	ADJ
taxlaw-9798	343	18	transaction	transaction	NOUN
taxlaw-9798	343	19	disclosure	disclosure	NOUN
taxlaw-9798	343	20	regime	regime	NOUN
taxlaw-9798	343	21	as	as	ADP
taxlaw-9798	343	22	an	an	DET
taxlaw-9798	343	23	effective	effective	ADJ
taxlaw-9798	343	24	response	response	NOUN
taxlaw-9798	343	25	to	to	ADP
taxlaw-9798	343	26	the	the	DET
taxlaw-9798	343	27	tax	tax	NOUN
taxlaw-9798	343	28	shelter	shelter	NOUN
taxlaw-9798	343	29	problem	problem	NOUN
taxlaw-9798	343	30	.	.	PUNCT
taxlaw-9798	343	31	”	"	PUNCT
taxlaw-9798	343	32	)	)	PUNCT
taxlaw-9798	343	33	.	.	PUNCT
taxlaw-9798	344	1	106pamela	106pamela	PROPN
taxlaw-9798	344	2	f.	f.	PROPN
taxlaw-9798	344	3	olson	olson	PROPN
taxlaw-9798	344	4	,	,	PUNCT
taxlaw-9798	344	5	now	now	ADV
taxlaw-9798	344	6	that	that	SCONJ
taxlaw-9798	344	7	you	you	PRON
taxlaw-9798	344	8	've	have	AUX
taxlaw-9798	344	9	caught	catch	VERB
taxlaw-9798	344	10	the	the	DET
taxlaw-9798	344	11	bus	bus	NOUN
taxlaw-9798	344	12	,	,	PUNCT
taxlaw-9798	344	13	what	what	PRON
taxlaw-9798	344	14	are	be	AUX
taxlaw-9798	344	15	you	you	PRON
taxlaw-9798	344	16	going	go	VERB
taxlaw-9798	344	17	to	to	PART
taxlaw-9798	344	18	do	do	VERB
taxlaw-9798	344	19	with	with	ADP
taxlaw-9798	344	20	it	it	PRON
taxlaw-9798	344	21	observations	observation	NOUN
taxlaw-9798	344	22	from	from	ADP
taxlaw-9798	344	23	the	the	DET
taxlaw-9798	344	24	frontlines	frontline	NOUN
taxlaw-9798	344	25	,	,	PUNCT
taxlaw-9798	344	26	the	the	DET
taxlaw-9798	344	27	sidelines	sideline	NOUN
taxlaw-9798	344	28	,	,	PUNCT
taxlaw-9798	344	29	and	and	CCONJ
taxlaw-9798	344	30	between	between	ADP
taxlaw-9798	344	31	the	the	DET
taxlaw-9798	344	32	lines	line	NOUN
taxlaw-9798	344	33	,	,	PUNCT
taxlaw-9798	344	34	so	so	ADV
taxlaw-9798	344	35	to	to	PART
taxlaw-9798	344	36	speak	speak	VERB
taxlaw-9798	344	37	,	,	PUNCT
taxlaw-9798	344	38	60	60	NUM
taxlaw-9798	344	39	tax	tax	NOUN
taxlaw-9798	344	40	law	law	NOUN
taxlaw-9798	344	41	.	.	PUNCT
taxlaw-9798	345	1	567	567	NUM
taxlaw-9798	345	2	,	,	PUNCT
taxlaw-9798	345	3	567	567	NUM
taxlaw-9798	345	4	-	-	SYM
taxlaw-9798	345	5	81	81	NUM
taxlaw-9798	345	6	(	(	PUNCT
taxlaw-9798	345	7	2007	2007	NUM
taxlaw-9798	345	8	)	)	PUNCT
taxlaw-9798	345	9	.	.	PUNCT
taxlaw-9798	346	1	107	107	NUM
taxlaw-9798	346	2	see	see	VERB
taxlaw-9798	346	3	i	i	PRON
taxlaw-9798	346	4	d.	d.	PROPN
taxlaw-9798	346	5	at	at	ADP
taxlaw-9798	346	6	567	567	NUM
taxlaw-9798	346	7	-	-	SYM
taxlaw-9798	346	8	68	68	NUM
taxlaw-9798	346	9	(	(	PUNCT
taxlaw-9798	346	10	“	"	PUNCT
taxlaw-9798	346	11	[	[	X
taxlaw-9798	346	12	t]ax	t]ax	PRON
taxlaw-9798	346	13	departments	department	NOUN
taxlaw-9798	346	14	were	be	AUX
taxlaw-9798	346	15	spending	spend	VERB
taxlaw-9798	346	16	23	23	NUM
taxlaw-9798	346	17	%	%	NOUN
taxlaw-9798	346	18	of	of	ADP
taxlaw-9798	346	19	their	their	PRON
taxlaw-9798	346	20	time	time	NOUN
taxlaw-9798	346	21	on	on	ADP
taxlaw-9798	346	22	tax	tax	NOUN
taxlaw-9798	346	23	financial	financial	ADJ
taxlaw-9798	346	24	reporting	reporting	NOUN
taxlaw-9798	346	25	requirements	requirement	NOUN
taxlaw-9798	346	26	in	in	ADP
taxlaw-9798	346	27	2006	2006	NUM
taxlaw-9798	346	28	,	,	PUNCT
taxlaw-9798	346	29	compared	compare	VERB
taxlaw-9798	346	30	to	to	ADP
taxlaw-9798	346	31	9	9	NUM
taxlaw-9798	346	32	%	%	NOUN
taxlaw-9798	346	33	in	in	ADP
taxlaw-9798	346	34	2004	2004	NUM
taxlaw-9798	346	35	.	.	PUNCT
taxlaw-9798	347	1	during	during	ADP
taxlaw-9798	347	2	the	the	DET
taxlaw-9798	347	3	same	same	ADJ
taxlaw-9798	347	4	period	period	NOUN
taxlaw-9798	347	5	,	,	PUNCT
taxlaw-9798	347	6	the	the	DET
taxlaw-9798	347	7	time	time	NOUN
taxlaw-9798	347	8	spent	spend	VERB
taxlaw-9798	347	9	on	on	ADP
taxlaw-9798	347	10	tax	tax	NOUN
taxlaw-9798	347	11	planning	planning	NOUN
taxlaw-9798	347	12	decreased	decrease	VERB
taxlaw-9798	347	13	from	from	ADP
taxlaw-9798	347	14	28	28	NUM
taxlaw-9798	347	15	%	%	NOUN
taxlaw-9798	347	16	to	to	PART
taxlaw-9798	347	17	20	20	NUM
taxlaw-9798	347	18	%	%	NOUN
taxlaw-9798	347	19	.	.	PUNCT
taxlaw-9798	347	20	”	"	PUNCT
taxlaw-9798	347	21	)	)	PUNCT
taxlaw-9798	347	22	.	.	PUNCT
taxlaw-9798	348	1	108	108	NUM
taxlaw-9798	348	2	for	for	ADP
taxlaw-9798	348	3	example	example	NOUN
taxlaw-9798	348	4	,	,	PUNCT
taxlaw-9798	348	5	in	in	ADP
taxlaw-9798	348	6	2004	2004	NUM
taxlaw-9798	348	7	the	the	DET
taxlaw-9798	348	8	irs	irs	PROPN
taxlaw-9798	348	9	allowed	allow	VERB
taxlaw-9798	348	10	taxpayers	taxpayer	NOUN
taxlaw-9798	348	11	who	who	PRON
taxlaw-9798	348	12	had	have	AUX
taxlaw-9798	348	13	participated	participate	VERB
taxlaw-9798	348	14	in	in	ADP
taxlaw-9798	348	15	so	so	ADV
taxlaw-9798	348	16	-	-	PUNCT
taxlaw-9798	348	17	called	call	VERB
taxlaw-9798	348	18	“	"	PUNCT
taxlaw-9798	348	19	son	son	NOUN
taxlaw-9798	348	20	of	of	ADP
taxlaw-9798	348	21	boss	boss	NOUN
taxlaw-9798	348	22	”	"	PUNCT
taxlaw-9798	348	23	tax	tax	NOUN
taxlaw-9798	348	24	shelters	shelter	NOUN
taxlaw-9798	348	25	,	,	PUNCT
taxlaw-9798	348	26	one	one	NUM
taxlaw-9798	348	27	of	of	ADP
taxlaw-9798	348	28	the	the	DET
taxlaw-9798	348	29	listed	list	VERB
taxlaw-9798	348	30	transactions	transaction	NOUN
taxlaw-9798	348	31	,	,	PUNCT
taxlaw-9798	348	32	to	to	PART
taxlaw-9798	348	33	voluntarily	voluntarily	ADV
taxlaw-9798	348	34	come	come	VERB
taxlaw-9798	348	35	forward	forward	ADV
taxlaw-9798	348	36	and	and	CCONJ
taxlaw-9798	348	37	close	close	VERB
taxlaw-9798	348	38	out	out	ADP
taxlaw-9798	348	39	their	their	PRON
taxlaw-9798	348	40	tax	tax	NOUN
taxlaw-9798	348	41	disputes	dispute	NOUN
taxlaw-9798	348	42	by	by	ADP
taxlaw-9798	348	43	paying	pay	VERB
taxlaw-9798	348	44	the	the	DET
taxlaw-9798	348	45	owed	owe	VERB
taxlaw-9798	348	46	tax	tax	NOUN
taxlaw-9798	348	47	and	and	CCONJ
taxlaw-9798	348	48	certain	certain	ADJ
taxlaw-9798	348	49	penalties	penalty	NOUN
taxlaw-9798	348	50	.	.	PUNCT
taxlaw-9798	349	1	over	over	ADP
taxlaw-9798	349	2	one	one	NUM
taxlaw-9798	349	3	-	-	PUNCT
taxlaw-9798	349	4	thousand	thousand	NUM
taxlaw-9798	349	5	taxpayers	taxpayer	NOUN
taxlaw-9798	349	6	responded	respond	VERB
taxlaw-9798	349	7	and	and	CCONJ
taxlaw-9798	349	8	the	the	DET
taxlaw-9798	349	9	irs	irs	PROPN
taxlaw-9798	349	10	was	be	AUX
taxlaw-9798	349	11	able	able	ADJ
taxlaw-9798	349	12	to	to	PART
taxlaw-9798	349	13	obtain	obtain	VERB
taxlaw-9798	349	14	over	over	ADP
taxlaw-9798	349	15	$	$	SYM
taxlaw-9798	349	16	3.2	3.2	NUM
taxlaw-9798	349	17	billion	billion	NUM
taxlaw-9798	349	18	in	in	ADP
taxlaw-9798	349	19	unpaid	unpaid	ADJ
taxlaw-9798	349	20	taxes	taxis	NOUN
taxlaw-9798	349	21	and	and	CCONJ
taxlaw-9798	349	22	penalties	penalty	NOUN
taxlaw-9798	349	23	.	.	PUNCT
taxlaw-9798	350	1	for	for	ADP
taxlaw-9798	350	2	more	more	ADJ
taxlaw-9798	350	3	,	,	PUNCT
taxlaw-9798	350	4	see	see	VERB
taxlaw-9798	350	5	i	i	PRON
taxlaw-9798	350	6	d.	d.	PROPN
taxlaw-9798	350	7	at	at	ADP
taxlaw-9798	350	8	569	569	NUM
taxlaw-9798	350	9	;	;	PUNCT
taxlaw-9798	350	10	i.r.s	i.r.s	PROPN
taxlaw-9798	350	11	.	.	PUNCT
taxlaw-9798	351	1	notice	notice	VERB
taxlaw-9798	351	2	2000	2000	NUM
taxlaw-9798	351	3	-	-	SYM
taxlaw-9798	351	4	44	44	NUM
taxlaw-9798	351	5	,	,	PUNCT
taxlaw-9798	351	6	2000	2000	NUM
taxlaw-9798	351	7	-	-	SYM
taxlaw-9798	351	8	2	2	NUM
taxlaw-9798	351	9	c.b	c.b	PROPN
taxlaw-9798	351	10	.	.	PROPN
taxlaw-9798	351	11	255	255	NUM
taxlaw-9798	351	12	;	;	PUNCT
taxlaw-9798	351	13	i.r.s	i.r.s	PROPN
taxlaw-9798	351	14	.	.	PUNCT
taxlaw-9798	352	1	announcement	announcement	PROPN
taxlaw-9798	352	2	2004	2004	NUM
taxlaw-9798	352	3	-	-	SYM
taxlaw-9798	352	4	46	46	NUM
taxlaw-9798	352	5	,	,	PUNCT
taxlaw-9798	352	6	i.r.b	i.r.b	NOUN
taxlaw-9798	352	7	.	.	PUNCT
taxlaw-9798	352	8	2004	2004	NUM
taxlaw-9798	352	9	-	-	SYM
taxlaw-9798	352	10	21	21	NUM
taxlaw-9798	352	11	.	.	PUNCT
taxlaw-9798	353	1	109	109	NUM
taxlaw-9798	353	2	there	there	PRON
taxlaw-9798	353	3	were	be	VERB
taxlaw-9798	353	4	some	some	DET
taxlaw-9798	353	5	indications	indication	NOUN
taxlaw-9798	353	6	that	that	SCONJ
taxlaw-9798	353	7	schemes	scheme	NOUN
taxlaw-9798	353	8	moved	move	VERB
taxlaw-9798	353	9	overseas	overseas	ADV
taxlaw-9798	353	10	in	in	ADP
taxlaw-9798	353	11	order	order	NOUN
taxlaw-9798	353	12	to	to	PART
taxlaw-9798	353	13	avoid	avoid	VERB
taxlaw-9798	353	14	u.s	u.s	PROPN
taxlaw-9798	353	15	.	.	PROPN
taxlaw-9798	353	16	reporting	reporting	NOUN
taxlaw-9798	353	17	.	.	PUNCT
taxlaw-9798	354	1	see	see	VERB
taxlaw-9798	354	2	u.s	u.s	PROPN
taxlaw-9798	354	3	.	.	PROPN
taxlaw-9798	354	4	gov’t	gov’t	NOUN
taxlaw-9798	354	5	accountability	accountability	NOUN
taxlaw-9798	354	6	off	off	ADP
taxlaw-9798	354	7	.	.	PUNCT
taxlaw-9798	355	1	,	,	PUNCT
taxlaw-9798	355	2	supra	supra	PROPN
taxlaw-9798	355	3	note	note	PROPN
taxlaw-9798	355	4	99	99	NUM
taxlaw-9798	355	5	(	(	PUNCT
taxlaw-9798	355	6	“	"	PUNCT
taxlaw-9798	355	7	one	one	NUM
taxlaw-9798	355	8	theme	theme	NOUN
taxlaw-9798	355	9	that	that	PRON
taxlaw-9798	355	10	emerged	emerge	VERB
taxlaw-9798	355	11	from	from	ADP
taxlaw-9798	355	12	gao	gao	PROPN
taxlaw-9798	355	13	’s	’s	PART
taxlaw-9798	355	14	discussions	discussion	NOUN
taxlaw-9798	355	15	with	with	ADP
taxlaw-9798	355	16	these	these	DET
taxlaw-9798	355	17	experts	expert	NOUN
taxlaw-9798	355	18	is	be	AUX
taxlaw-9798	355	19	that	that	SCONJ
taxlaw-9798	355	20	[	[	X
taxlaw-9798	355	21	abusive	abusive	ADJ
taxlaw-9798	355	22	tax	tax	NOUN
taxlaw-9798	355	23	avoidance	avoidance	NOUN
taxlaw-9798	355	24	transactions	transaction	NOUN
taxlaw-9798	355	25	]	]	PUNCT
taxlaw-9798	355	26	marketed	market	VERB
taxlaw-9798	355	27	by	by	ADP
taxlaw-9798	355	28	promoters	promoter	NOUN
taxlaw-9798	355	29	to	to	ADP
taxlaw-9798	355	30	corporations	corporation	NOUN
taxlaw-9798	355	31	and	and	CCONJ
taxlaw-9798	355	32	wealthy	wealthy	ADJ
taxlaw-9798	355	33	individuals	individual	NOUN
taxlaw-9798	355	34	have	have	AUX
taxlaw-9798	355	35	declined	decline	VERB
taxlaw-9798	355	36	in	in	ADP
taxlaw-9798	355	37	recent	recent	ADJ
taxlaw-9798	355	38	years	year	NOUN
taxlaw-9798	355	39	,	,	PUNCT
taxlaw-9798	355	40	although	although	SCONJ
taxlaw-9798	355	41	the	the	DET
taxlaw-9798	355	42	experts	expert	NOUN
taxlaw-9798	355	43	had	have	VERB
taxlaw-9798	355	44	different	different	ADJ
taxlaw-9798	355	45	views	view	NOUN
taxlaw-9798	355	46	on	on	ADP
taxlaw-9798	355	47	the	the	DET
taxlaw-9798	355	48	extent	extent	NOUN
taxlaw-9798	355	49	of	of	ADP
taxlaw-9798	355	50	the	the	DET
taxlaw-9798	355	51	decline	decline	NOUN
taxlaw-9798	355	52	.	.	PUNCT
taxlaw-9798	356	1	they	they	PRON
taxlaw-9798	356	2	also	also	ADV
taxlaw-9798	356	3	said	say	VERB
taxlaw-9798	356	4	that	that	SCONJ
taxlaw-9798	356	5	[	[	X
taxlaw-9798	356	6	abusive	abusive	ADJ
taxlaw-9798	356	7	tax	tax	NOUN
taxlaw-9798	356	8	avoidance	avoidance	NOUN
taxlaw-9798	356	9	transactions	transaction	NOUN
taxlaw-9798	356	10	]	]	PUNCT
taxlaw-9798	356	11	have	have	AUX
taxlaw-9798	356	12	become	become	VERB
taxlaw-9798	356	13	more	more	ADV
taxlaw-9798	356	14	international	international	ADJ
taxlaw-9798	356	15	in	in	ADP
taxlaw-9798	356	16	nature	nature	NOUN
taxlaw-9798	356	17	.	.	PUNCT
taxlaw-9798	356	18	”	"	PUNCT
taxlaw-9798	356	19	)	)	PUNCT
taxlaw-9798	356	20	.	.	PUNCT
taxlaw-9798	357	1	see	see	VERB
taxlaw-9798	357	2	also	also	ADV
taxlaw-9798	357	3	infra	infra	VERB
taxlaw-9798	357	4	part	part	NOUN
taxlaw-9798	357	5	iii	iii	NOUN
taxlaw-9798	357	6	.	.	PUNCT
taxlaw-9798	358	1	for	for	ADP
taxlaw-9798	358	2	further	further	ADJ
taxlaw-9798	358	3	discussion	discussion	NOUN
taxlaw-9798	358	4	on	on	ADP
taxlaw-9798	358	5	the	the	DET
taxlaw-9798	358	6	current	current	ADJ
taxlaw-9798	358	7	state	state	NOUN
taxlaw-9798	358	8	of	of	ADP
taxlaw-9798	358	9	the	the	DET
taxlaw-9798	358	10	u.s	u.s	PROPN
taxlaw-9798	358	11	.	.	PROPN
taxlaw-9798	358	12	reportable	reportable	ADJ
taxlaw-9798	358	13	transactions	transaction	NOUN
taxlaw-9798	358	14	regime	regime	NOUN
taxlaw-9798	358	15	and	and	CCONJ
taxlaw-9798	358	16	some	some	DET
taxlaw-9798	358	17	proposals	proposal	NOUN
taxlaw-9798	358	18	for	for	ADP
taxlaw-9798	358	19	reform	reform	NOUN
taxlaw-9798	358	20	,	,	PUNCT
taxlaw-9798	358	21	see	see	VERB
taxlaw-9798	358	22	joshua	joshua	PROPN
taxlaw-9798	358	23	d.	d.	PROPN
taxlaw-9798	358	24	blank	blank	PROPN
taxlaw-9798	358	25	&	&	CCONJ
taxlaw-9798	358	26	ari	ari	PROPN
taxlaw-9798	358	27	glogower	glogower	PROPN
taxlaw-9798	358	28	,	,	PUNCT
taxlaw-9798	358	29	the	the	DET
taxlaw-9798	358	30	trouble	trouble	NOUN
taxlaw-9798	358	31	with	with	ADP
taxlaw-9798	358	32	targeting	target	VERB
taxlaw-9798	358	33	tax	tax	NOUN
taxlaw-9798	358	34	shelters	shelter	NOUN
taxlaw-9798	358	35	,	,	PUNCT
taxlaw-9798	358	36	74	74	NUM
taxlaw-9798	358	37	admin	admin	ADJ
taxlaw-9798	358	38	.	.	PUNCT
taxlaw-9798	359	1	l.	l.	PROPN
taxlaw-9798	359	2	rev	rev	PROPN
taxlaw-9798	359	3	.	.	PUNCT
taxlaw-9798	360	1	(	(	PUNCT
taxlaw-9798	360	2	forthcoming	forthcoming	ADJ
taxlaw-9798	360	3	2022	2022	NUM
taxlaw-9798	360	4	)	)	PUNCT
taxlaw-9798	360	5	.	.	PUNCT
taxlaw-9798	361	1	110	110	NUM
taxlaw-9798	361	2	as	as	SCONJ
taxlaw-9798	361	3	contained	contain	VERB
taxlaw-9798	361	4	in	in	ADP
taxlaw-9798	361	5	part	part	NOUN
taxlaw-9798	361	6	7	7	NUM
taxlaw-9798	361	7	of	of	ADP
taxlaw-9798	361	8	the	the	DET
taxlaw-9798	361	9	finance	finance	NOUN
taxlaw-9798	361	10	act	act	NOUN
taxlaw-9798	361	11	2004	2004	NUM
taxlaw-9798	361	12	,	,	PUNCT
taxlaw-9798	361	13	and	and	CCONJ
taxlaw-9798	361	14	its	its	PRON
taxlaw-9798	361	15	implementing	implement	VERB
taxlaw-9798	361	16	regulations	regulation	NOUN
taxlaw-9798	361	17	:	:	PUNCT
taxlaw-9798	361	18	(	(	PUNCT
taxlaw-9798	361	19	i	i	NOUN
taxlaw-9798	361	20	)	)	PUNCT
taxlaw-9798	361	21	the	the	DET
taxlaw-9798	361	22	tax	tax	NOUN
taxlaw-9798	361	23	avoidance	avoidance	NOUN
taxlaw-9798	361	24	schemes	scheme	NOUN
taxlaw-9798	361	25	(	(	PUNCT
taxlaw-9798	361	26	prescribed	prescribe	VERB
taxlaw-9798	361	27	descriptions	description	NOUN
taxlaw-9798	361	28	of	of	ADP
taxlaw-9798	361	29	arrangements	arrangement	NOUN
taxlaw-9798	361	30	)	)	PUNCT
taxlaw-9798	361	31	regulations	regulation	NOUN
taxlaw-9798	361	32	2006	2006	NUM
taxlaw-9798	361	33	,	,	PUNCT
taxlaw-9798	361	34	si	si	PROPN
taxlaw-9798	361	35	2006/1543	2006/1543	NUM
taxlaw-9798	361	36	(	(	PUNCT
taxlaw-9798	361	37	as	as	SCONJ
taxlaw-9798	361	38	amended	amend	VERB
taxlaw-9798	361	39	by	by	ADP
taxlaw-9798	361	40	si	si	PROPN
taxlaw-9798	361	41	2009/2033	2009/2033	NUM
taxlaw-9798	361	42	,	,	PUNCT
taxlaw-9798	361	43	si	si	PROPN
taxlaw-9798	361	44	2010/2834	2010/2834	NUM
taxlaw-9798	361	45	,	,	PUNCT
taxlaw-9798	361	46	si	si	PROPN
taxlaw-9798	361	47	2013/2595	2013/2595	NUM
taxlaw-9798	361	48	,	,	PUNCT
taxlaw-9798	361	49	si	si	PROPN
taxlaw-9798	361	50	2016/99	2016/99	NUM
taxlaw-9798	361	51	,	,	PUNCT
taxlaw-9798	361	52	and	and	CCONJ
taxlaw-9798	361	53	si	si	INTJ
taxlaw-9798	361	54	2017/1171	2017/1171	NUM
taxlaw-9798	361	55	)	)	PUNCT
taxlaw-9798	362	1	[	[	X
taxlaw-9798	362	2	hereinafter	hereinafter	NOUN
taxlaw-9798	362	3	arrangement	arrangement	NOUN
taxlaw-9798	362	4	regulations	regulation	NOUN
taxlaw-9798	362	5	]	]	PUNCT
taxlaw-9798	362	6	;	;	PUNCT
taxlaw-9798	362	7	(	(	PUNCT
taxlaw-9798	362	8	ii	ii	NOUN
taxlaw-9798	362	9	)	)	PUNCT
taxlaw-9798	362	10	the	the	DET
taxlaw-9798	362	11	tax	tax	NOUN
taxlaw-9798	362	12	avoidance	avoidance	NOUN
taxlaw-9798	362	13	schemes	scheme	NOUN
taxlaw-9798	362	14	(	(	PUNCT
taxlaw-9798	362	15	promoters	promoter	NOUN
taxlaw-9798	362	16	and	and	CCONJ
taxlaw-9798	362	17	prescribed	prescribed	ADJ
taxlaw-9798	362	18	circumstances	circumstance	NOUN
taxlaw-9798	362	19	)	)	PUNCT
taxlaw-9798	362	20	regulations	regulation	NOUN
taxlaw-9798	362	21	2004	2004	NUM
taxlaw-9798	362	22	,	,	PUNCT
taxlaw-9798	362	23	si	si	PROPN
taxlaw-9798	362	24	2004/1865	2004/1865	NUM
taxlaw-9798	362	25	(	(	PUNCT
taxlaw-9798	362	26	as	as	SCONJ
taxlaw-9798	362	27	amended	amend	VERB
taxlaw-9798	362	28	by	by	ADP
taxlaw-9798	362	29	si	si	PROPN
taxlaw-9798	362	30	2004/2613	2004/2613	NUM
taxlaw-9798	362	31	and	and	CCONJ
taxlaw-9798	362	32	si	si	NOUN
taxlaw-9798	362	33	2015/945	2015/945	NUM
taxlaw-9798	362	34	)	)	PUNCT
taxlaw-9798	363	1	[	[	X
taxlaw-9798	363	2	hereinafter	hereinafter	NOUN
taxlaw-9798	363	3	promoter	promoter	NOUN
taxlaw-9798	363	4	regulations	regulation	NOUN
taxlaw-9798	363	5	]	]	PUNCT
taxlaw-9798	363	6	;	;	PUNCT
taxlaw-9798	363	7	(	(	PUNCT
taxlaw-9798	363	8	iii	iii	X
taxlaw-9798	363	9	)	)	PUNCT
taxlaw-9798	363	10	the	the	DET
taxlaw-9798	363	11	tax	tax	NOUN
taxlaw-9798	363	12	avoidance	avoidance	NOUN
taxlaw-9798	363	13	schemes	scheme	NOUN
taxlaw-9798	363	14	(	(	PUNCT
taxlaw-9798	363	15	information	information	NOUN
taxlaw-9798	363	16	)	)	PUNCT
taxlaw-9798	363	17	regulations	regulation	NOUN
taxlaw-9798	363	18	2012	2012	NUM
taxlaw-9798	363	19	,	,	PUNCT
taxlaw-9798	363	20	si	si	PROPN
taxlaw-9798	363	21	2012/1836	2012/1836	NUM
taxlaw-9798	363	22	(	(	PUNCT
taxlaw-9798	363	23	as	as	SCONJ
taxlaw-9798	363	24	amended	amend	VERB
taxlaw-9798	363	25	by	by	ADP
taxlaw-9798	363	26	si	si	PROPN
taxlaw-9798	363	27	2013/2592	2013/2592	NUM
taxlaw-9798	363	28	,	,	PUNCT
taxlaw-9798	363	29	si	si	PROPN
taxlaw-9798	363	30	2015/948	2015/948	NUM
taxlaw-9798	363	31	,	,	PUNCT
taxlaw-9798	363	32	and	and	CCONJ
taxlaw-9798	363	33	si	si	INTJ
taxlaw-9798	363	34	2017/1171	2017/1171	NUM
taxlaw-9798	363	35	)	)	PUNCT
taxlaw-9798	364	1	[	[	X
taxlaw-9798	364	2	hereinafter	hereinafter	NOUN
taxlaw-9798	364	3	information	information	NOUN
taxlaw-9798	364	4	regulations	regulation	NOUN
taxlaw-9798	364	5	]	]	PUNCT
taxlaw-9798	364	6	;	;	PUNCT
taxlaw-9798	364	7	and	and	CCONJ
taxlaw-9798	364	8	(	(	PUNCT
taxlaw-9798	364	9	iv	iv	X
taxlaw-9798	364	10	)	)	PUNCT
taxlaw-9798	364	11	the	the	DET
taxlaw-9798	364	12	finance	finance	NOUN
taxlaw-9798	364	13	act	act	NOUN
taxlaw-9798	364	14	2014	2014	NUM
taxlaw-9798	364	15	(	(	PUNCT
taxlaw-9798	364	16	high	high	ADJ
taxlaw-9798	364	17	-	-	PUNCT
taxlaw-9798	364	18	risk	risk	NOUN
taxlaw-9798	364	19	promoters	promoter	NOUN
taxlaw-9798	364	20	prescribed	prescribe	VERB
taxlaw-9798	364	21	information	information	NOUN
taxlaw-9798	364	22	)	)	PUNCT
taxlaw-9798	364	23	regulations	regulation	NOUN
taxlaw-9798	364	24	2015	2015	NUM
taxlaw-9798	364	25	,	,	PUNCT
taxlaw-9798	364	26	si	si	PROPN
taxlaw-9798	364	27	2015/549	2015/549	PROPN
taxlaw-9798	364	28	.	.	PUNCT
taxlaw-9798	364	29	also	also	ADV
taxlaw-9798	364	30	compare	compare	VERB
taxlaw-9798	364	31	taxes	taxis	NOUN
taxlaw-9798	364	32	management	management	NOUN
taxlaw-9798	364	33	act	act	NOUN
taxlaw-9798	364	34	1970	1970	NUM
taxlaw-9798	364	35	,	,	PUNCT
taxlaw-9798	364	36	c.	c.	PROPN
taxlaw-9798	364	37	9	9	NUM
taxlaw-9798	364	38	§	§	PROPN
taxlaw-9798	364	39	98c	98c	X
taxlaw-9798	364	40	(	(	PUNCT
taxlaw-9798	364	41	uk	uk	PROPN
taxlaw-9798	364	42	)	)	PUNCT
taxlaw-9798	364	43	,	,	PUNCT
taxlaw-9798	364	44	which	which	PRON
taxlaw-9798	364	45	sets	set	VERB
taxlaw-9798	364	46	out	out	ADP
taxlaw-9798	364	47	the	the	DET
taxlaw-9798	364	48	penalties	penalty	NOUN
taxlaw-9798	364	49	for	for	ADP
taxlaw-9798	364	50	persons	person	NOUN
taxlaw-9798	364	51	who	who	PRON
taxlaw-9798	364	52	fail	fail	VERB
taxlaw-9798	364	53	to	to	PART
taxlaw-9798	364	54	provide	provide	VERB
taxlaw-9798	364	55	the	the	DET
taxlaw-9798	364	56	information	information	NOUN
taxlaw-9798	364	57	required	require	VERB
taxlaw-9798	364	58	by	by	ADP
taxlaw-9798	364	59	part	part	NOUN
taxlaw-9798	364	60	7	7	NUM
taxlaw-9798	364	61	,	,	PUNCT
taxlaw-9798	364	62	with	with	ADP
taxlaw-9798	364	63	the	the	DET
taxlaw-9798	364	64	level	level	NOUN
taxlaw-9798	364	65	of	of	ADP
taxlaw-9798	364	66	penalties	penalty	NOUN
taxlaw-9798	364	67	set	set	VERB
taxlaw-9798	364	68	out	out	ADP
taxlaw-9798	364	69	in	in	ADP
taxlaw-9798	364	70	the	the	DET
taxlaw-9798	364	71	tax	tax	NOUN
taxlaw-9798	364	72	avoidance	avoidance	NOUN
taxlaw-9798	364	73	schemes	scheme	NOUN
taxlaw-9798	364	74	(	(	PUNCT
taxlaw-9798	364	75	penalty	penalty	NOUN
taxlaw-9798	364	76	)	)	PUNCT
taxlaw-9798	364	77	138	138	NUM
taxlaw-9798	364	78	columbia	columbia	PROPN
taxlaw-9798	364	79	journal	journal	PROPN
taxlaw-9798	364	80	of	of	ADP
taxlaw-9798	364	81	tax	tax	NOUN
taxlaw-9798	364	82	law	law	NOUN
taxlaw-9798	365	1	[	[	X
taxlaw-9798	365	2	vol	vol	NOUN
taxlaw-9798	365	3	:	:	PUNCT
taxlaw-9798	365	4	13:2	13:2	NUM
taxlaw-9798	365	5	marketing	marketing	NOUN
taxlaw-9798	365	6	and	and	CCONJ
taxlaw-9798	365	7	use	use	NOUN
taxlaw-9798	365	8	of	of	ADP
taxlaw-9798	365	9	tax	tax	NOUN
taxlaw-9798	365	10	avoidance	avoidance	NOUN
taxlaw-9798	365	11	schemes	scheme	NOUN
taxlaw-9798	365	12	”	"	PUNCT
taxlaw-9798	365	13	and	and	CCONJ
taxlaw-9798	365	14	close	close	VERB
taxlaw-9798	365	15	down	down	ADP
taxlaw-9798	365	16	such	such	ADJ
taxlaw-9798	365	17	schemes	scheme	NOUN
taxlaw-9798	365	18	more	more	ADV
taxlaw-9798	365	19	quickly.111	quickly.111	ADP
taxlaw-9798	365	20	the	the	DET
taxlaw-9798	365	21	dotas	dota	NOUN
taxlaw-9798	365	22	regime	regime	NOUN
taxlaw-9798	365	23	was	be	AUX
taxlaw-9798	365	24	preferred	prefer	VERB
taxlaw-9798	365	25	over	over	ADP
taxlaw-9798	365	26	other	other	ADJ
taxlaw-9798	365	27	means	mean	NOUN
taxlaw-9798	365	28	of	of	ADP
taxlaw-9798	365	29	obtaining	obtain	VERB
taxlaw-9798	365	30	enhanced	enhanced	ADJ
taxlaw-9798	365	31	information	information	NOUN
taxlaw-9798	365	32	,	,	PUNCT
taxlaw-9798	365	33	such	such	ADJ
taxlaw-9798	365	34	as	as	ADP
taxlaw-9798	365	35	establishing	establish	VERB
taxlaw-9798	365	36	a	a	DET
taxlaw-9798	365	37	pre	pre	ADJ
taxlaw-9798	365	38	-	-	ADJ
taxlaw-9798	365	39	transaction	transaction	ADJ
taxlaw-9798	365	40	ruling	ruling	NOUN
taxlaw-9798	365	41	mechanism	mechanism	NOUN
taxlaw-9798	365	42	or	or	CCONJ
taxlaw-9798	365	43	increasing	increase	VERB
taxlaw-9798	365	44	the	the	DET
taxlaw-9798	365	45	disclosure	disclosure	NOUN
taxlaw-9798	365	46	requirements	requirement	NOUN
taxlaw-9798	365	47	in	in	ADP
taxlaw-9798	365	48	tax	tax	NOUN
taxlaw-9798	365	49	returns	return	NOUN
taxlaw-9798	365	50	because	because	SCONJ
taxlaw-9798	365	51	it	it	PRON
taxlaw-9798	365	52	would	would	AUX
taxlaw-9798	365	53	provide	provide	VERB
taxlaw-9798	365	54	realtime	realtime	NOUN
taxlaw-9798	365	55	information	information	NOUN
taxlaw-9798	365	56	and	and	CCONJ
taxlaw-9798	365	57	easier	easy	ADJ
taxlaw-9798	365	58	identification	identification	NOUN
taxlaw-9798	365	59	of	of	ADP
taxlaw-9798	365	60	the	the	DET
taxlaw-9798	365	61	schemes	scheme	NOUN
taxlaw-9798	365	62	by	by	ADP
taxlaw-9798	365	63	the	the	DET
taxlaw-9798	365	64	tax	tax	NOUN
taxlaw-9798	365	65	authority.112	authority.112	NOUN
taxlaw-9798	365	66	under	under	ADP
taxlaw-9798	365	67	the	the	DET
taxlaw-9798	365	68	dotas	dota	NOUN
taxlaw-9798	365	69	regime	regime	NOUN
taxlaw-9798	365	70	,	,	PUNCT
taxlaw-9798	365	71	promoters113	promoters113	PROPN
taxlaw-9798	365	72	of	of	ADP
taxlaw-9798	365	73	“	"	PUNCT
taxlaw-9798	365	74	notifiable	notifiable	ADJ
taxlaw-9798	365	75	arrangements	arrangement	NOUN
taxlaw-9798	365	76	or	or	CCONJ
taxlaw-9798	365	77	proposals	proposal	NOUN
taxlaw-9798	365	78	”	"	PUNCT
taxlaw-9798	365	79	must	must	AUX
taxlaw-9798	365	80	disclose	disclose	VERB
taxlaw-9798	365	81	specified	specify	VERB
taxlaw-9798	365	82	details	detail	NOUN
taxlaw-9798	365	83	of	of	ADP
taxlaw-9798	365	84	the	the	DET
taxlaw-9798	365	85	schemes	scheme	NOUN
taxlaw-9798	365	86	to	to	ADP
taxlaw-9798	365	87	hmrc	hmrc	NOUN
taxlaw-9798	365	88	within	within	ADP
taxlaw-9798	365	89	the	the	DET
taxlaw-9798	365	90	stated	state	VERB
taxlaw-9798	365	91	time	time	NOUN
taxlaw-9798	365	92	period	period	NOUN
taxlaw-9798	365	93	,	,	PUNCT
taxlaw-9798	365	94	with	with	SCONJ
taxlaw-9798	365	95	taxpayers	taxpayer	NOUN
taxlaw-9798	365	96	only	only	ADV
taxlaw-9798	365	97	residually	residually	ADV
taxlaw-9798	365	98	subject	subject	ADJ
taxlaw-9798	365	99	to	to	ADP
taxlaw-9798	365	100	the	the	DET
taxlaw-9798	365	101	disclosure	disclosure	NOUN
taxlaw-9798	365	102	obligation	obligation	NOUN
taxlaw-9798	365	103	where	where	SCONJ
taxlaw-9798	365	104	there	there	PRON
taxlaw-9798	365	105	is	be	VERB
taxlaw-9798	365	106	no	no	DET
taxlaw-9798	365	107	promoter	promoter	NOUN
taxlaw-9798	365	108	in	in	ADP
taxlaw-9798	365	109	respect	respect	NOUN
taxlaw-9798	365	110	of	of	ADP
taxlaw-9798	365	111	the	the	DET
taxlaw-9798	365	112	arrangement	arrangement	NOUN
taxlaw-9798	365	113	,	,	PUNCT
taxlaw-9798	365	114	where	where	SCONJ
taxlaw-9798	365	115	the	the	DET
taxlaw-9798	365	116	promoter	promoter	NOUN
taxlaw-9798	365	117	is	be	AUX
taxlaw-9798	365	118	resident	resident	ADJ
taxlaw-9798	365	119	outside	outside	ADP
taxlaw-9798	365	120	of	of	ADP
taxlaw-9798	365	121	the	the	DET
taxlaw-9798	365	122	united	united	ADJ
taxlaw-9798	365	123	kingdom	kingdom	PROPN
taxlaw-9798	365	124	and	and	CCONJ
taxlaw-9798	365	125	does	do	AUX
taxlaw-9798	365	126	not	not	PART
taxlaw-9798	365	127	make	make	VERB
taxlaw-9798	365	128	a	a	DET
taxlaw-9798	365	129	disclosure	disclosure	NOUN
taxlaw-9798	365	130	,	,	PUNCT
taxlaw-9798	365	131	or	or	CCONJ
taxlaw-9798	365	132	where	where	SCONJ
taxlaw-9798	365	133	the	the	DET
taxlaw-9798	365	134	promoter	promoter	NOUN
taxlaw-9798	365	135	is	be	AUX
taxlaw-9798	365	136	prevented	prevent	VERB
taxlaw-9798	365	137	by	by	ADP
taxlaw-9798	365	138	legal	legal	ADJ
taxlaw-9798	365	139	professional	professional	ADJ
taxlaw-9798	365	140	privilege	privilege	NOUN
taxlaw-9798	365	141	(	(	PUNCT
taxlaw-9798	365	142	lpp	lpp	PROPN
taxlaw-9798	365	143	)	)	PUNCT
taxlaw-9798	365	144	from	from	ADP
taxlaw-9798	365	145	making	make	VERB
taxlaw-9798	365	146	a	a	DET
taxlaw-9798	365	147	disclosure.114	disclosure.114	NOUN
taxlaw-9798	365	148	an	an	DET
taxlaw-9798	365	149	arrangement	arrangement	NOUN
taxlaw-9798	365	150	or	or	CCONJ
taxlaw-9798	365	151	proposal	proposal	NOUN
taxlaw-9798	365	152	is	be	AUX
taxlaw-9798	365	153	notifiable	notifiable	ADJ
taxlaw-9798	365	154	if	if	SCONJ
taxlaw-9798	365	155	three	three	NUM
taxlaw-9798	365	156	conditions	condition	NOUN
taxlaw-9798	365	157	are	be	AUX
taxlaw-9798	365	158	met	meet	VERB
taxlaw-9798	365	159	.	.	PUNCT
taxlaw-9798	366	1	the	the	DET
taxlaw-9798	366	2	first	first	ADJ
taxlaw-9798	366	3	condition	condition	NOUN
taxlaw-9798	366	4	is	be	AUX
taxlaw-9798	366	5	that	that	SCONJ
taxlaw-9798	366	6	the	the	DET
taxlaw-9798	366	7	arrangement	arrangement	NOUN
taxlaw-9798	366	8	will	will	AUX
taxlaw-9798	366	9	or	or	CCONJ
taxlaw-9798	366	10	might	might	AUX
taxlaw-9798	366	11	be	be	AUX
taxlaw-9798	366	12	expected	expect	VERB
taxlaw-9798	366	13	to	to	PART
taxlaw-9798	366	14	enable	enable	VERB
taxlaw-9798	366	15	a	a	DET
taxlaw-9798	366	16	person	person	NOUN
taxlaw-9798	366	17	to	to	PART
taxlaw-9798	366	18	obtain	obtain	VERB
taxlaw-9798	366	19	a	a	DET
taxlaw-9798	366	20	uk	uk	PROPN
taxlaw-9798	366	21	tax	tax	NOUN
taxlaw-9798	366	22	advantage.115	advantage.115	PROPN
taxlaw-9798	366	23	the	the	DET
taxlaw-9798	366	24	second	second	ADJ
taxlaw-9798	366	25	condition	condition	NOUN
taxlaw-9798	366	26	is	be	AUX
taxlaw-9798	366	27	that	that	SCONJ
taxlaw-9798	366	28	obtaining	obtain	VERB
taxlaw-9798	366	29	that	that	DET
taxlaw-9798	366	30	advantage	advantage	NOUN
taxlaw-9798	366	31	is	be	AUX
taxlaw-9798	366	32	or	or	CCONJ
taxlaw-9798	366	33	might	might	AUX
taxlaw-9798	366	34	be	be	AUX
taxlaw-9798	366	35	expected	expect	VERB
taxlaw-9798	366	36	to	to	PART
taxlaw-9798	366	37	be	be	AUX
taxlaw-9798	366	38	one	one	NUM
taxlaw-9798	366	39	of	of	ADP
taxlaw-9798	366	40	the	the	DET
taxlaw-9798	366	41	main	main	ADJ
taxlaw-9798	366	42	benefits	benefit	NOUN
taxlaw-9798	366	43	of	of	ADP
taxlaw-9798	366	44	the	the	DET
taxlaw-9798	366	45	arrangement.116	arrangement.116	ADP
taxlaw-9798	366	46	the	the	DET
taxlaw-9798	366	47	third	third	ADJ
taxlaw-9798	366	48	condition	condition	NOUN
taxlaw-9798	366	49	is	be	AUX
taxlaw-9798	366	50	that	that	SCONJ
taxlaw-9798	366	51	the	the	DET
taxlaw-9798	366	52	arrangement	arrangement	NOUN
taxlaw-9798	366	53	bears	bear	VERB
taxlaw-9798	366	54	one	one	NUM
taxlaw-9798	366	55	or	or	CCONJ
taxlaw-9798	366	56	more	more	ADJ
taxlaw-9798	366	57	of	of	ADP
taxlaw-9798	366	58	the	the	DET
taxlaw-9798	366	59	hallmarks	hallmark	NOUN
taxlaw-9798	366	60	applicable	applicable	ADJ
taxlaw-9798	366	61	to	to	ADP
taxlaw-9798	366	62	the	the	DET
taxlaw-9798	366	63	type	type	NOUN
taxlaw-9798	366	64	of	of	ADP
taxlaw-9798	366	65	scheme	scheme	NOUN
taxlaw-9798	366	66	in	in	ADP
taxlaw-9798	366	67	question.117	question.117	PROPN
taxlaw-9798	366	68	similar	similar	ADJ
taxlaw-9798	366	69	to	to	ADP
taxlaw-9798	366	70	the	the	DET
taxlaw-9798	366	71	u.s	u.s	PROPN
taxlaw-9798	366	72	.	.	PROPN
taxlaw-9798	366	73	rules	rule	NOUN
taxlaw-9798	366	74	,	,	PUNCT
taxlaw-9798	366	75	the	the	DET
taxlaw-9798	366	76	dotas	dota	NOUN
taxlaw-9798	366	77	regime	regime	NOUN
taxlaw-9798	366	78	contains	contain	VERB
taxlaw-9798	366	79	confidentiality118	confidentiality118	PROPN
taxlaw-9798	366	80	and	and	CCONJ
taxlaw-9798	366	81	loss	loss	NOUN
taxlaw-9798	366	82	-	-	PUNCT
taxlaw-9798	366	83	scheme	scheme	NOUN
taxlaw-9798	366	84	hallmarks.119	hallmarks.119	PROPN
taxlaw-9798	366	85	however	however	ADV
taxlaw-9798	366	86	,	,	PUNCT
taxlaw-9798	366	87	the	the	DET
taxlaw-9798	366	88	hallmarks	hallmark	NOUN
taxlaw-9798	366	89	in	in	ADP
taxlaw-9798	366	90	the	the	DET
taxlaw-9798	366	91	u.s	u.s	PROPN
taxlaw-9798	366	92	.	.	PROPN
taxlaw-9798	366	93	and	and	CCONJ
taxlaw-9798	366	94	uk	uk	PROPN
taxlaw-9798	366	95	regimes	regime	NOUN
taxlaw-9798	366	96	are	be	AUX
taxlaw-9798	366	97	not	not	PART
taxlaw-9798	366	98	identical	identical	ADJ
taxlaw-9798	366	99	.	.	PUNCT
taxlaw-9798	367	1	for	for	ADP
taxlaw-9798	367	2	example	example	NOUN
taxlaw-9798	367	3	,	,	PUNCT
taxlaw-9798	367	4	in	in	ADP
taxlaw-9798	367	5	the	the	DET
taxlaw-9798	367	6	uk	uk	PROPN
taxlaw-9798	367	7	these	these	DET
taxlaw-9798	367	8	hallmarks	hallmark	NOUN
taxlaw-9798	367	9	employ	employ	VERB
taxlaw-9798	367	10	an	an	DET
taxlaw-9798	367	11	“	"	PUNCT
taxlaw-9798	367	12	informed	informed	ADJ
taxlaw-9798	367	13	observer	observer	NOUN
taxlaw-9798	367	14	test	test	NOUN
taxlaw-9798	367	15	”	"	PUNCT
taxlaw-9798	367	16	under	under	ADP
taxlaw-9798	367	17	which	which	PRON
taxlaw-9798	367	18	a	a	DET
taxlaw-9798	367	19	hypothetical	hypothetical	ADJ
taxlaw-9798	367	20	informed	informed	ADJ
taxlaw-9798	367	21	observer	observer	NOUN
taxlaw-9798	367	22	must	must	AUX
taxlaw-9798	367	23	determine	determine	VERB
taxlaw-9798	367	24	whether	whether	SCONJ
taxlaw-9798	367	25	a	a	DET
taxlaw-9798	367	26	scheme	scheme	NOUN
taxlaw-9798	367	27	is	be	AUX
taxlaw-9798	367	28	primarily	primarily	ADV
taxlaw-9798	367	29	designed	design	VERB
taxlaw-9798	367	30	to	to	PART
taxlaw-9798	367	31	procure	procure	VERB
taxlaw-9798	367	32	tax	tax	NOUN
taxlaw-9798	367	33	advantages	advantage	NOUN
taxlaw-9798	367	34	through	through	ADP
taxlaw-9798	367	35	losses.120	losses.120	ADP
taxlaw-9798	367	36	in	in	ADP
taxlaw-9798	367	37	addition	addition	NOUN
taxlaw-9798	367	38	to	to	ADP
taxlaw-9798	367	39	the	the	DET
taxlaw-9798	367	40	confidentiality	confidentiality	NOUN
taxlaw-9798	367	41	and	and	CCONJ
taxlaw-9798	367	42	loss	loss	NOUN
taxlaw-9798	367	43	-	-	PUNCT
taxlaw-9798	367	44	scheme	scheme	NOUN
taxlaw-9798	367	45	hallmarks	hallmark	NOUN
taxlaw-9798	367	46	,	,	PUNCT
taxlaw-9798	367	47	the	the	DET
taxlaw-9798	367	48	dotas	dota	NOUN
taxlaw-9798	367	49	regime	regime	NOUN
taxlaw-9798	367	50	also	also	ADV
taxlaw-9798	367	51	contains	contain	VERB
taxlaw-9798	367	52	regulations	regulation	NOUN
taxlaw-9798	367	53	2007	2007	NUM
taxlaw-9798	367	54	,	,	PUNCT
taxlaw-9798	367	55	si	si	PROPN
taxlaw-9798	367	56	2007/3104	2007/3104	NUM
taxlaw-9798	368	1	(	(	PUNCT
taxlaw-9798	368	2	as	as	SCONJ
taxlaw-9798	368	3	amended	amend	VERB
taxlaw-9798	368	4	by	by	ADP
taxlaw-9798	368	5	si	si	PROPN
taxlaw-9798	368	6	2010/2743	2010/2743	NUM
taxlaw-9798	368	7	)	)	PUNCT
taxlaw-9798	368	8	,	,	PUNCT
taxlaw-9798	368	9	and	and	CCONJ
taxlaw-9798	368	10	hm	hm	INTJ
taxlaw-9798	368	11	revenue	revenue	NOUN
taxlaw-9798	368	12	&	&	CCONJ
taxlaw-9798	368	13	customs	customs	PROPN
taxlaw-9798	368	14	,	,	PUNCT
taxlaw-9798	368	15	disclosure	disclosure	NOUN
taxlaw-9798	368	16	of	of	ADP
taxlaw-9798	368	17	tax	tax	NOUN
taxlaw-9798	368	18	avoidance	avoidance	NOUN
taxlaw-9798	368	19	schemes	scheme	NOUN
taxlaw-9798	368	20	:	:	PUNCT
taxlaw-9798	368	21	guidance	guidance	NOUN
taxlaw-9798	368	22	,	,	PUNCT
taxlaw-9798	368	23	gov.uk	gov.uk	PROPN
taxlaw-9798	368	24	,	,	PUNCT
taxlaw-9798	368	25	https://www.gov.uk/government/publications/disclosure-of-tax-avoidance-schemesguidance/disclosure-of-tax-avoidance-schemes	https://www.gov.uk/government/publications/disclosure-of-tax-avoidance-schemesguidance/disclosure-of-tax-avoidance-scheme	VERB
taxlaw-9798	369	1	[	[	X
taxlaw-9798	369	2	https://perma.cc/	https://perma.cc/	VERB
taxlaw-9798	369	3	2wnd	2wnd	NUM
taxlaw-9798	369	4	-	-	PUNCT
taxlaw-9798	369	5	a4d2	a4d2	X
taxlaw-9798	369	6	]	]	X
taxlaw-9798	369	7	(	(	PUNCT
taxlaw-9798	369	8	feb	feb	X
taxlaw-9798	369	9	.	.	PROPN
taxlaw-9798	369	10	1	1	NUM
taxlaw-9798	369	11	,	,	PUNCT
taxlaw-9798	369	12	2022	2022	NUM
taxlaw-9798	369	13	)	)	PUNCT
taxlaw-9798	369	14	.	.	PUNCT
taxlaw-9798	370	1	111	111	NUM
taxlaw-9798	370	2	see	see	VERB
taxlaw-9798	370	3	department	department	NOUN
taxlaw-9798	370	4	of	of	ADP
taxlaw-9798	370	5	inland	inland	ADJ
taxlaw-9798	370	6	revenue	revenue	NOUN
taxlaw-9798	370	7	,	,	PUNCT
taxlaw-9798	370	8	regulatory	regulatory	ADJ
taxlaw-9798	370	9	impact	impact	NOUN
taxlaw-9798	370	10	assessment	assessment	NOUN
taxlaw-9798	370	11	:	:	PUNCT
taxlaw-9798	370	12	tackling	tackle	VERB
taxlaw-9798	370	13	tax	tax	NOUN
taxlaw-9798	370	14	avoidance	avoidance	NOUN
taxlaw-9798	370	15	–	–	PUNCT
taxlaw-9798	370	16	disclosure	disclosure	NOUN
taxlaw-9798	370	17	requirements	requirement	NOUN
taxlaw-9798	370	18	,	,	PUNCT
taxlaw-9798	370	19	2004	2004	NUM
taxlaw-9798	370	20	,	,	PUNCT
taxlaw-9798	370	21	at	at	ADP
taxlaw-9798	370	22	1	1	NUM
taxlaw-9798	370	23	-	-	SYM
taxlaw-9798	370	24	2	2	NUM
taxlaw-9798	370	25	(	(	PUNCT
taxlaw-9798	370	26	uk	uk	PROPN
taxlaw-9798	370	27	)	)	PUNCT
taxlaw-9798	370	28	.	.	PUNCT
taxlaw-9798	371	1	112	112	NUM
taxlaw-9798	371	2	see	see	VERB
taxlaw-9798	371	3	i	i	PROPN
taxlaw-9798	371	4	d.	d.	PROPN
taxlaw-9798	371	5	113	113	NUM
taxlaw-9798	371	6	a	a	DET
taxlaw-9798	371	7	“	"	PUNCT
taxlaw-9798	371	8	promoter	promoter	NOUN
taxlaw-9798	371	9	”	"	PUNCT
taxlaw-9798	371	10	is	be	AUX
taxlaw-9798	371	11	defined	define	VERB
taxlaw-9798	371	12	as	as	ADP
taxlaw-9798	371	13	any	any	DET
taxlaw-9798	371	14	person	person	NOUN
taxlaw-9798	371	15	,	,	PUNCT
taxlaw-9798	371	16	who	who	PRON
taxlaw-9798	371	17	,	,	PUNCT
taxlaw-9798	371	18	in	in	ADP
taxlaw-9798	371	19	the	the	DET
taxlaw-9798	371	20	course	course	NOUN
taxlaw-9798	371	21	of	of	ADP
taxlaw-9798	371	22	a	a	DET
taxlaw-9798	371	23	business	business	NOUN
taxlaw-9798	371	24	involving	involve	VERB
taxlaw-9798	371	25	the	the	DET
taxlaw-9798	371	26	provision	provision	NOUN
taxlaw-9798	371	27	of	of	ADP
taxlaw-9798	371	28	services	service	NOUN
taxlaw-9798	371	29	relating	relate	VERB
taxlaw-9798	371	30	to	to	ADP
taxlaw-9798	371	31	tax	tax	NOUN
taxlaw-9798	371	32	or	or	CCONJ
taxlaw-9798	371	33	a	a	DET
taxlaw-9798	371	34	business	business	NOUN
taxlaw-9798	371	35	carried	carry	VERB
taxlaw-9798	371	36	on	on	ADP
taxlaw-9798	371	37	by	by	ADP
taxlaw-9798	371	38	a	a	DET
taxlaw-9798	371	39	bank	bank	NOUN
taxlaw-9798	371	40	or	or	CCONJ
taxlaw-9798	371	41	securities	security	NOUN
taxlaw-9798	371	42	house	house	NOUN
taxlaw-9798	371	43	,	,	PUNCT
taxlaw-9798	371	44	(	(	PUNCT
taxlaw-9798	371	45	a	a	X
taxlaw-9798	371	46	)	)	PUNCT
taxlaw-9798	371	47	is	be	AUX
taxlaw-9798	371	48	to	to	ADP
taxlaw-9798	371	49	any	any	DET
taxlaw-9798	371	50	extent	extent	NOUN
taxlaw-9798	371	51	responsible	responsible	ADJ
taxlaw-9798	371	52	for	for	ADP
taxlaw-9798	371	53	the	the	DET
taxlaw-9798	371	54	design	design	NOUN
taxlaw-9798	371	55	of	of	ADP
taxlaw-9798	371	56	a	a	DET
taxlaw-9798	371	57	scheme	scheme	NOUN
taxlaw-9798	371	58	(	(	PUNCT
taxlaw-9798	371	59	unless	unless	SCONJ
taxlaw-9798	371	60	he	he	PRON
taxlaw-9798	371	61	/	/	SYM
taxlaw-9798	371	62	she	she	PRON
taxlaw-9798	371	63	passes	pass	VERB
taxlaw-9798	371	64	one	one	NUM
taxlaw-9798	371	65	of	of	ADP
taxlaw-9798	371	66	the	the	DET
taxlaw-9798	371	67	“	"	PUNCT
taxlaw-9798	371	68	benign	benign	ADJ
taxlaw-9798	371	69	,	,	PUNCT
taxlaw-9798	371	70	”	"	PUNCT
taxlaw-9798	371	71	“	"	PUNCT
taxlaw-9798	371	72	nonadvisor	nonadvisor	NOUN
taxlaw-9798	371	73	”	"	PUNCT
taxlaw-9798	371	74	or	or	CCONJ
taxlaw-9798	371	75	“	"	PUNCT
taxlaw-9798	371	76	ignorance	ignorance	NOUN
taxlaw-9798	371	77	”	"	PUNCT
taxlaw-9798	371	78	tests	test	NOUN
taxlaw-9798	371	79	set	set	VERB
taxlaw-9798	371	80	out	out	ADP
taxlaw-9798	371	81	in	in	ADP
taxlaw-9798	371	82	reg	reg	NOUN
taxlaw-9798	371	83	.	.	PROPN
taxlaw-9798	371	84	4	4	NUM
taxlaw-9798	371	85	of	of	ADP
taxlaw-9798	371	86	the	the	DET
taxlaw-9798	371	87	promoter	promoter	NOUN
taxlaw-9798	371	88	regulations	regulation	NOUN
taxlaw-9798	371	89	)	)	PUNCT
taxlaw-9798	371	90	;	;	PUNCT
taxlaw-9798	371	91	(	(	PUNCT
taxlaw-9798	371	92	b	b	X
taxlaw-9798	371	93	)	)	PUNCT
taxlaw-9798	371	94	organizes	organize	VERB
taxlaw-9798	371	95	or	or	CCONJ
taxlaw-9798	371	96	manages	manage	VERB
taxlaw-9798	371	97	the	the	DET
taxlaw-9798	371	98	implementation	implementation	NOUN
taxlaw-9798	371	99	of	of	ADP
taxlaw-9798	371	100	a	a	DET
taxlaw-9798	371	101	scheme	scheme	NOUN
taxlaw-9798	371	102	;	;	PUNCT
taxlaw-9798	371	103	(	(	PUNCT
taxlaw-9798	371	104	c	c	X
taxlaw-9798	371	105	)	)	PUNCT
taxlaw-9798	371	106	makes	make	VERB
taxlaw-9798	371	107	a	a	DET
taxlaw-9798	371	108	firm	firm	ADJ
taxlaw-9798	371	109	approach	approach	NOUN
taxlaw-9798	371	110	to	to	ADP
taxlaw-9798	371	111	another	another	DET
taxlaw-9798	371	112	person	person	NOUN
taxlaw-9798	371	113	with	with	ADP
taxlaw-9798	371	114	a	a	DET
taxlaw-9798	371	115	view	view	NOUN
taxlaw-9798	371	116	to	to	ADP
taxlaw-9798	371	117	making	make	VERB
taxlaw-9798	371	118	a	a	DET
taxlaw-9798	371	119	scheme	scheme	NOUN
taxlaw-9798	371	120	available	available	ADJ
taxlaw-9798	371	121	for	for	ADP
taxlaw-9798	371	122	implementation	implementation	NOUN
taxlaw-9798	371	123	by	by	ADP
taxlaw-9798	371	124	that	that	DET
taxlaw-9798	371	125	person	person	NOUN
taxlaw-9798	371	126	or	or	CCONJ
taxlaw-9798	371	127	others	other	NOUN
taxlaw-9798	371	128	;	;	PUNCT
taxlaw-9798	371	129	or	or	CCONJ
taxlaw-9798	371	130	(	(	PUNCT
taxlaw-9798	371	131	d	d	X
taxlaw-9798	371	132	)	)	PUNCT
taxlaw-9798	371	133	makes	make	VERB
taxlaw-9798	371	134	a	a	DET
taxlaw-9798	371	135	scheme	scheme	NOUN
taxlaw-9798	371	136	available	available	ADJ
taxlaw-9798	371	137	for	for	ADP
taxlaw-9798	371	138	implementation	implementation	NOUN
taxlaw-9798	371	139	by	by	ADP
taxlaw-9798	371	140	others	other	NOUN
taxlaw-9798	371	141	.	.	PUNCT
taxlaw-9798	372	1	hm	hm	INTJ
taxlaw-9798	373	1	revenue	revenue	NOUN
taxlaw-9798	373	2	&	&	CCONJ
taxlaw-9798	373	3	customs	customs	PROPN
taxlaw-9798	373	4	,	,	PUNCT
taxlaw-9798	373	5	supra	supra	PROPN
taxlaw-9798	373	6	note	note	NOUN
taxlaw-9798	373	7	110	110	NUM
taxlaw-9798	373	8	.	.	PUNCT
taxlaw-9798	374	1	see	see	VERB
taxlaw-9798	374	2	also	also	ADV
taxlaw-9798	374	3	finance	finance	VERB
taxlaw-9798	374	4	act	act	NOUN
taxlaw-9798	374	5	of	of	ADP
taxlaw-9798	374	6	2004	2004	NUM
taxlaw-9798	374	7	§	§	PROPN
taxlaw-9798	374	8	307	307	NUM
taxlaw-9798	374	9	.	.	PUNCT
taxlaw-9798	374	10	114	114	NUM
taxlaw-9798	374	11	finance	finance	NOUN
taxlaw-9798	374	12	act	act	NOUN
taxlaw-9798	374	13	of	of	ADP
taxlaw-9798	374	14	2004	2004	NUM
taxlaw-9798	374	15	§	§	PROPN
taxlaw-9798	374	16	§	§	PROPN
taxlaw-9798	374	17	309	309	NUM
taxlaw-9798	374	18	-	-	SYM
taxlaw-9798	374	19	10	10	NUM
taxlaw-9798	374	20	.	.	PUNCT
taxlaw-9798	375	1	there	there	PRON
taxlaw-9798	375	2	are	be	VERB
taxlaw-9798	375	3	also	also	ADV
taxlaw-9798	375	4	special	special	ADJ
taxlaw-9798	375	5	rules	rule	NOUN
taxlaw-9798	375	6	when	when	SCONJ
taxlaw-9798	375	7	there	there	PRON
taxlaw-9798	375	8	is	be	VERB
taxlaw-9798	375	9	more	more	ADJ
taxlaw-9798	375	10	than	than	ADP
taxlaw-9798	375	11	one	one	NUM
taxlaw-9798	375	12	promoter	promoter	NOUN
taxlaw-9798	375	13	.	.	PUNCT
taxlaw-9798	376	1	see	see	VERB
taxlaw-9798	376	2	hm	hm	INTJ
taxlaw-9798	376	3	revenue	revenue	NOUN
taxlaw-9798	376	4	&	&	CCONJ
taxlaw-9798	376	5	customs	customs	PROPN
taxlaw-9798	376	6	,	,	PUNCT
taxlaw-9798	376	7	supra	supra	PROPN
taxlaw-9798	376	8	note	note	PROPN
taxlaw-9798	376	9	110	110	NUM
taxlaw-9798	376	10	;	;	PUNCT
taxlaw-9798	376	11	finance	finance	NOUN
taxlaw-9798	376	12	act	act	NOUN
taxlaw-9798	376	13	of	of	ADP
taxlaw-9798	376	14	2004	2004	NUM
taxlaw-9798	376	15	§	§	PROPN
taxlaw-9798	376	16	308	308	NUM
taxlaw-9798	376	17	.	.	SYM
taxlaw-9798	376	18	115	115	NUM
taxlaw-9798	376	19	see	see	VERB
taxlaw-9798	376	20	finance	finance	NOUN
taxlaw-9798	376	21	act	act	NOUN
taxlaw-9798	376	22	of	of	ADP
taxlaw-9798	376	23	2004	2004	NUM
taxlaw-9798	376	24	§	§	PROPN
taxlaw-9798	376	25	306	306	NUM
taxlaw-9798	376	26	.	.	PUNCT
taxlaw-9798	377	1	116	116	NUM
taxlaw-9798	377	2	see	see	VERB
taxlaw-9798	377	3	i	i	PRON
taxlaw-9798	377	4	d.	d.	PROPN
taxlaw-9798	377	5	117	117	NUM
taxlaw-9798	377	6	see	see	VERB
taxlaw-9798	377	7	i	i	PROPN
taxlaw-9798	377	8	d.	d.	PROPN
taxlaw-9798	377	9	118	118	NUM
taxlaw-9798	377	10	see	see	VERB
taxlaw-9798	377	11	hm	hm	INTJ
taxlaw-9798	377	12	revenue	revenue	NOUN
taxlaw-9798	377	13	&	&	CCONJ
taxlaw-9798	377	14	customs	customs	PROPN
taxlaw-9798	377	15	,	,	PUNCT
taxlaw-9798	377	16	supra	supra	PROPN
taxlaw-9798	377	17	note	note	NOUN
taxlaw-9798	377	18	110	110	NUM
taxlaw-9798	377	19	.	.	PUNCT
taxlaw-9798	378	1	see	see	VERB
taxlaw-9798	378	2	also	also	ADV
taxlaw-9798	378	3	si	si	PROPN
taxlaw-9798	378	4	2006/1543	2006/1543	NUM
taxlaw-9798	378	5	,	,	PUNCT
taxlaw-9798	378	6	reg	reg	NOUN
taxlaw-9798	378	7	.	.	PROPN
taxlaw-9798	378	8	6	6	NUM
taxlaw-9798	378	9	(	(	PUNCT
taxlaw-9798	378	10	as	as	SCONJ
taxlaw-9798	378	11	amended	amend	VERB
taxlaw-9798	378	12	by	by	ADP
taxlaw-9798	378	13	si	si	PROPN
taxlaw-9798	378	14	2013/2595	2013/2595	NUM
taxlaw-9798	378	15	)	)	PUNCT
taxlaw-9798	378	16	.	.	PUNCT
taxlaw-9798	379	1	119	119	NUM
taxlaw-9798	379	2	see	see	VERB
taxlaw-9798	379	3	hm	hm	INTJ
taxlaw-9798	379	4	revenue	revenue	NOUN
taxlaw-9798	379	5	&	&	CCONJ
taxlaw-9798	379	6	customs	customs	PROPN
taxlaw-9798	379	7	,	,	PUNCT
taxlaw-9798	379	8	supra	supra	PROPN
taxlaw-9798	379	9	note	note	PROPN
taxlaw-9798	379	10	110	110	NUM
taxlaw-9798	379	11	,	,	PUNCT
taxlaw-9798	379	12	§	§	PROPN
taxlaw-9798	379	13	7.7	7.7	NUM
taxlaw-9798	379	14	;	;	PUNCT
taxlaw-9798	379	15	si	si	PROPN
taxlaw-9798	379	16	2006/1543	2006/1543	NUM
taxlaw-9798	379	17	,	,	PUNCT
taxlaw-9798	379	18	reg	reg	NOUN
taxlaw-9798	379	19	.	.	PROPN
taxlaw-9798	379	20	12	12	NUM
taxlaw-9798	379	21	.	.	PUNCT
taxlaw-9798	380	1	the	the	DET
taxlaw-9798	380	2	hallmark	hallmark	NOUN
taxlaw-9798	380	3	was	be	AUX
taxlaw-9798	380	4	later	later	ADV
taxlaw-9798	380	5	amended	amend	VERB
taxlaw-9798	380	6	by	by	ADP
taxlaw-9798	380	7	si	si	PROPN
taxlaw-9798	380	8	2016/99	2016/99	NUM
taxlaw-9798	380	9	.	.	PUNCT
taxlaw-9798	380	10	120	120	NUM
taxlaw-9798	380	11	si	si	PROPN
taxlaw-9798	380	12	2006/1543	2006/1543	NUM
taxlaw-9798	380	13	,	,	PUNCT
taxlaw-9798	380	14	reg	reg	NOUN
taxlaw-9798	380	15	.	.	PROPN
taxlaw-9798	380	16	12	12	NUM
taxlaw-9798	380	17	,	,	PUNCT
taxlaw-9798	380	18	supra	supra	NOUN
taxlaw-9798	380	19	note	note	NOUN
taxlaw-9798	380	20	110	110	NUM
taxlaw-9798	380	21	.	.	PUNCT
taxlaw-9798	381	1	the	the	DET
taxlaw-9798	381	2	informed	informed	ADJ
taxlaw-9798	381	3	observer	observer	NOUN
taxlaw-9798	381	4	test	test	NOUN
taxlaw-9798	381	5	is	be	AUX
taxlaw-9798	381	6	also	also	ADV
taxlaw-9798	381	7	applied	apply	VERB
taxlaw-9798	381	8	to	to	ADP
taxlaw-9798	381	9	the	the	DET
taxlaw-9798	381	10	standardized	standardized	ADJ
taxlaw-9798	381	11	tax	tax	NOUN
taxlaw-9798	381	12	products	product	NOUN
taxlaw-9798	381	13	hallmark	hallmark	VERB
taxlaw-9798	381	14	.	.	PUNCT
taxlaw-9798	382	1	si	si	PROPN
taxlaw-9798	382	2	2006/1543	2006/1543	NUM
taxlaw-9798	382	3	,	,	PUNCT
taxlaw-9798	382	4	reg	reg	NOUN
taxlaw-9798	382	5	.	.	PROPN
taxlaw-9798	382	6	10	10	NUM
taxlaw-9798	382	7	(	(	PUNCT
taxlaw-9798	382	8	as	as	SCONJ
taxlaw-9798	382	9	amended	amend	VERB
taxlaw-9798	382	10	by	by	ADP
taxlaw-9798	382	11	si	si	PROPN
taxlaw-9798	382	12	2016/99	2016/99	NUM
taxlaw-9798	382	13	)	)	PUNCT
taxlaw-9798	382	14	.	.	PUNCT
taxlaw-9798	383	1	2022	2022	NUM
taxlaw-9798	383	2	]	]	PUNCT
taxlaw-9798	383	3	mandatory	mandatory	ADJ
taxlaw-9798	383	4	disclosure	disclosure	NOUN
taxlaw-9798	383	5	rules	rule	VERB
taxlaw-9798	383	6	139	139	NUM
taxlaw-9798	383	7	several	several	ADJ
taxlaw-9798	383	8	other	other	ADJ
taxlaw-9798	383	9	hallmarks	hallmark	NOUN
taxlaw-9798	383	10	including	include	VERB
taxlaw-9798	383	11	those	those	PRON
taxlaw-9798	383	12	relating	relate	VERB
taxlaw-9798	383	13	to	to	ADP
taxlaw-9798	383	14	the	the	DET
taxlaw-9798	383	15	payment	payment	NOUN
taxlaw-9798	383	16	of	of	ADP
taxlaw-9798	383	17	a	a	DET
taxlaw-9798	383	18	premium	premium	NOUN
taxlaw-9798	383	19	fee	fee	NOUN
taxlaw-9798	383	20	to	to	ADP
taxlaw-9798	383	21	a	a	DET
taxlaw-9798	383	22	promoter,121	promoter,121	NOUN
taxlaw-9798	383	23	the	the	DET
taxlaw-9798	383	24	sale	sale	NOUN
taxlaw-9798	383	25	of	of	ADP
taxlaw-9798	383	26	a	a	DET
taxlaw-9798	383	27	standardized	standardized	ADJ
taxlaw-9798	383	28	tax	tax	NOUN
taxlaw-9798	383	29	product,122	product,122	NOUN
taxlaw-9798	383	30	leasing	leasing	NOUN
taxlaw-9798	383	31	arrangements,123	arrangements,123	PROPN
taxlaw-9798	383	32	employment	employment	NOUN
taxlaw-9798	383	33	income,124	income,124	PROPN
taxlaw-9798	384	1	and	and	CCONJ
taxlaw-9798	384	2	when	when	SCONJ
taxlaw-9798	384	3	a	a	DET
taxlaw-9798	384	4	tax	tax	NOUN
taxlaw-9798	384	5	advantage	advantage	NOUN
taxlaw-9798	384	6	is	be	AUX
taxlaw-9798	384	7	from	from	ADP
taxlaw-9798	384	8	the	the	DET
taxlaw-9798	384	9	inclusion	inclusion	NOUN
taxlaw-9798	384	10	of	of	ADP
taxlaw-9798	384	11	a	a	DET
taxlaw-9798	384	12	financial	financial	ADJ
taxlaw-9798	384	13	product	product	NOUN
taxlaw-9798	384	14	in	in	ADP
taxlaw-9798	384	15	an	an	DET
taxlaw-9798	384	16	arrangement.125	arrangement.125	NOUN
taxlaw-9798	384	17	a	a	DET
taxlaw-9798	384	18	reportable	reportable	ADJ
taxlaw-9798	384	19	arrangement	arrangement	NOUN
taxlaw-9798	384	20	must	must	AUX
taxlaw-9798	384	21	be	be	AUX
taxlaw-9798	384	22	reported	report	VERB
taxlaw-9798	384	23	by	by	ADP
taxlaw-9798	384	24	the	the	DET
taxlaw-9798	384	25	promoter	promoter	NOUN
taxlaw-9798	384	26	within	within	ADP
taxlaw-9798	384	27	five	five	NUM
taxlaw-9798	384	28	business	business	NOUN
taxlaw-9798	384	29	days	day	NOUN
taxlaw-9798	384	30	beginning	begin	VERB
taxlaw-9798	384	31	with	with	ADP
taxlaw-9798	384	32	the	the	DET
taxlaw-9798	384	33	day	day	NOUN
taxlaw-9798	384	34	after	after	SCONJ
taxlaw-9798	384	35	the	the	DET
taxlaw-9798	384	36	promoter	promoter	NOUN
taxlaw-9798	384	37	makes	make	VERB
taxlaw-9798	384	38	the	the	DET
taxlaw-9798	384	39	scheme	scheme	NOUN
taxlaw-9798	384	40	available	available	ADJ
taxlaw-9798	384	41	for	for	ADP
taxlaw-9798	384	42	implementation	implementation	NOUN
taxlaw-9798	384	43	or	or	CCONJ
taxlaw-9798	384	44	becomes	become	VERB
taxlaw-9798	384	45	aware	aware	ADJ
taxlaw-9798	384	46	of	of	ADP
taxlaw-9798	384	47	a	a	DET
taxlaw-9798	384	48	transaction	transaction	NOUN
taxlaw-9798	384	49	forming	form	VERB
taxlaw-9798	384	50	part	part	NOUN
taxlaw-9798	384	51	of	of	ADP
taxlaw-9798	384	52	the	the	DET
taxlaw-9798	384	53	scheme	scheme	NOUN
taxlaw-9798	384	54	,	,	PUNCT
taxlaw-9798	384	55	whichever	whichever	PRON
taxlaw-9798	384	56	is	be	AUX
taxlaw-9798	384	57	earlier.126	earlier.126	NOUN
taxlaw-9798	384	58	where	where	SCONJ
taxlaw-9798	384	59	the	the	DET
taxlaw-9798	384	60	disclosure	disclosure	NOUN
taxlaw-9798	384	61	obligation	obligation	NOUN
taxlaw-9798	384	62	falls	fall	VERB
taxlaw-9798	384	63	upon	upon	SCONJ
taxlaw-9798	384	64	the	the	DET
taxlaw-9798	384	65	taxpayer	taxpayer	NOUN
taxlaw-9798	384	66	,	,	PUNCT
taxlaw-9798	384	67	disclosure	disclosure	NOUN
taxlaw-9798	384	68	must	must	AUX
taxlaw-9798	384	69	be	be	AUX
taxlaw-9798	384	70	made	make	VERB
taxlaw-9798	384	71	within	within	ADP
taxlaw-9798	384	72	30	30	NUM
taxlaw-9798	384	73	days	day	NOUN
taxlaw-9798	384	74	of	of	ADP
taxlaw-9798	384	75	the	the	DET
taxlaw-9798	384	76	taxpayer	taxpayer	NOUN
taxlaw-9798	384	77	entering	enter	VERB
taxlaw-9798	384	78	into	into	ADP
taxlaw-9798	384	79	the	the	DET
taxlaw-9798	384	80	first	first	ADJ
taxlaw-9798	384	81	transaction	transaction	NOUN
taxlaw-9798	384	82	that	that	PRON
taxlaw-9798	384	83	is	be	AUX
taxlaw-9798	384	84	part	part	NOUN
taxlaw-9798	384	85	of	of	ADP
taxlaw-9798	384	86	the	the	DET
taxlaw-9798	384	87	reportable	reportable	ADJ
taxlaw-9798	384	88	scheme.127	scheme.127	NOUN
taxlaw-9798	384	89	the	the	DET
taxlaw-9798	384	90	dotas	dota	NOUN
taxlaw-9798	384	91	regime	regime	NOUN
taxlaw-9798	384	92	also	also	ADV
taxlaw-9798	384	93	imposes	impose	VERB
taxlaw-9798	384	94	similar	similar	ADJ
taxlaw-9798	384	95	client	client	NOUN
taxlaw-9798	384	96	list	list	NOUN
taxlaw-9798	384	97	and	and	CCONJ
taxlaw-9798	384	98	scheme	scheme	NOUN
taxlaw-9798	384	99	reference	reference	NOUN
taxlaw-9798	384	100	number	number	NOUN
taxlaw-9798	384	101	(	(	PUNCT
taxlaw-9798	384	102	srn	srn	PROPN
taxlaw-9798	384	103	)	)	PUNCT
taxlaw-9798	384	104	requirements	requirement	NOUN
taxlaw-9798	384	105	found	find	VERB
taxlaw-9798	384	106	in	in	ADP
taxlaw-9798	384	107	the	the	DET
taxlaw-9798	384	108	u.s	u.s	PROPN
taxlaw-9798	384	109	.	.	PROPN
taxlaw-9798	384	110	rules	rule	NOUN
taxlaw-9798	384	111	,	,	PUNCT
taxlaw-9798	384	112	but	but	CCONJ
taxlaw-9798	384	113	with	with	ADP
taxlaw-9798	384	114	additional	additional	ADJ
taxlaw-9798	384	115	obligations	obligation	NOUN
taxlaw-9798	384	116	on	on	ADP
taxlaw-9798	384	117	promoters	promoter	NOUN
taxlaw-9798	384	118	to	to	PART
taxlaw-9798	384	119	provide	provide	VERB
taxlaw-9798	384	120	the	the	DET
taxlaw-9798	384	121	lists	list	NOUN
taxlaw-9798	384	122	to	to	PART
taxlaw-9798	384	123	hmrc	hmrc	VERB
taxlaw-9798	384	124	on	on	ADP
taxlaw-9798	384	125	a	a	DET
taxlaw-9798	384	126	quarterly	quarterly	ADJ
taxlaw-9798	384	127	basis	basis	NOUN
taxlaw-9798	384	128	,	,	PUNCT
taxlaw-9798	384	129	and	and	CCONJ
taxlaw-9798	384	130	on	on	ADP
taxlaw-9798	384	131	clients	client	NOUN
taxlaw-9798	384	132	to	to	PART
taxlaw-9798	384	133	pass	pass	VERB
taxlaw-9798	384	134	on	on	ADP
taxlaw-9798	384	135	the	the	DET
taxlaw-9798	384	136	srn	srn	NOUN
taxlaw-9798	384	137	to	to	ADP
taxlaw-9798	384	138	any	any	DET
taxlaw-9798	384	139	other	other	ADJ
taxlaw-9798	384	140	person	person	NOUN
taxlaw-9798	384	141	who	who	PRON
taxlaw-9798	384	142	may	may	AUX
taxlaw-9798	384	143	reasonably	reasonably	ADV
taxlaw-9798	384	144	be	be	AUX
taxlaw-9798	384	145	expected	expect	VERB
taxlaw-9798	384	146	to	to	PART
taxlaw-9798	384	147	benefit	benefit	VERB
taxlaw-9798	384	148	from	from	ADP
taxlaw-9798	384	149	the	the	DET
taxlaw-9798	384	150	scheme.128	scheme.128	NOUN
taxlaw-9798	384	151	in	in	ADP
taxlaw-9798	384	152	addition	addition	NOUN
taxlaw-9798	384	153	to	to	ADP
taxlaw-9798	384	154	the	the	DET
taxlaw-9798	384	155	differences	difference	NOUN
taxlaw-9798	384	156	already	already	ADV
taxlaw-9798	384	157	mentioned	mention	VERB
taxlaw-9798	384	158	,	,	PUNCT
taxlaw-9798	384	159	the	the	DET
taxlaw-9798	384	160	uk	uk	PROPN
taxlaw-9798	384	161	regime	regime	NOUN
taxlaw-9798	384	162	differs	differ	VERB
taxlaw-9798	384	163	from	from	ADP
taxlaw-9798	384	164	the	the	DET
taxlaw-9798	384	165	u.s	u.s	PROPN
taxlaw-9798	384	166	.	.	PROPN
taxlaw-9798	384	167	regime	regime	NOUN
taxlaw-9798	384	168	in	in	ADP
taxlaw-9798	384	169	that	that	SCONJ
taxlaw-9798	384	170	it	it	PRON
taxlaw-9798	384	171	takes	take	VERB
taxlaw-9798	384	172	a	a	DET
taxlaw-9798	384	173	promoter	promoter	NOUN
taxlaw-9798	384	174	-	-	PUNCT
taxlaw-9798	384	175	based	base	VERB
taxlaw-9798	384	176	approach	approach	NOUN
taxlaw-9798	384	177	while	while	SCONJ
taxlaw-9798	384	178	the	the	DET
taxlaw-9798	384	179	u.s	u.s	PROPN
taxlaw-9798	384	180	.	.	PROPN
taxlaw-9798	384	181	regime	regime	NOUN
taxlaw-9798	384	182	takes	take	VERB
taxlaw-9798	384	183	a	a	DET
taxlaw-9798	384	184	transaction	transaction	NOUN
taxlaw-9798	384	185	-	-	PUNCT
taxlaw-9798	384	186	based	base	VERB
taxlaw-9798	384	187	approach.129	approach.129	PROPN
taxlaw-9798	384	188	in	in	ADP
taxlaw-9798	384	189	a	a	DET
taxlaw-9798	384	190	promoter	promoter	NOUN
taxlaw-9798	384	191	-	-	PUNCT
taxlaw-9798	384	192	based	base	VERB
taxlaw-9798	384	193	approach	approach	NOUN
taxlaw-9798	384	194	,	,	PUNCT
taxlaw-9798	384	195	the	the	DET
taxlaw-9798	384	196	language	language	NOUN
taxlaw-9798	384	197	of	of	ADP
taxlaw-9798	384	198	the	the	DET
taxlaw-9798	384	199	law	law	NOUN
taxlaw-9798	384	200	focuses	focus	VERB
taxlaw-9798	384	201	more	more	ADJ
taxlaw-9798	384	202	on	on	ADP
taxlaw-9798	384	203	the	the	DET
taxlaw-9798	384	204	role	role	NOUN
taxlaw-9798	384	205	played	play	VERB
taxlaw-9798	384	206	by	by	ADP
taxlaw-9798	384	207	the	the	DET
taxlaw-9798	384	208	promoter	promoter	NOUN
taxlaw-9798	384	209	in	in	ADP
taxlaw-9798	384	210	the	the	DET
taxlaw-9798	384	211	transaction.130	transaction.130	NOUN
taxlaw-9798	384	212	in	in	ADP
taxlaw-9798	384	213	contrast	contrast	NOUN
taxlaw-9798	384	214	,	,	PUNCT
taxlaw-9798	384	215	a	a	DET
taxlaw-9798	384	216	transaction	transaction	NOUN
taxlaw-9798	384	217	-	-	PUNCT
taxlaw-9798	384	218	based	base	VERB
taxlaw-9798	384	219	approach	approach	NOUN
taxlaw-9798	384	220	focuses	focus	VERB
taxlaw-9798	384	221	more	more	ADV
taxlaw-9798	384	222	closely	closely	ADV
taxlaw-9798	384	223	on	on	ADP
taxlaw-9798	384	224	identifying	identify	VERB
taxlaw-9798	384	225	problematic	problematic	ADJ
taxlaw-9798	384	226	transactions	transaction	NOUN
taxlaw-9798	384	227	than	than	ADP
taxlaw-9798	384	228	problematic	problematic	ADJ
taxlaw-9798	384	229	promoters.131	promoters.131	NOUN
taxlaw-9798	384	230	these	these	DET
taxlaw-9798	384	231	differences	difference	NOUN
taxlaw-9798	384	232	manifest	manifest	VERB
taxlaw-9798	384	233	themselves	themselves	PRON
taxlaw-9798	384	234	in	in	ADP
taxlaw-9798	384	235	who	who	PRON
taxlaw-9798	384	236	has	have	VERB
taxlaw-9798	384	237	an	an	DET
taxlaw-9798	384	238	obligation	obligation	NOUN
taxlaw-9798	384	239	to	to	PART
taxlaw-9798	384	240	report	report	VERB
taxlaw-9798	384	241	and	and	CCONJ
taxlaw-9798	384	242	what	what	DET
taxlaw-9798	384	243	types	type	NOUN
taxlaw-9798	384	244	of	of	ADP
taxlaw-9798	384	245	hallmarks	hallmark	NOUN
taxlaw-9798	384	246	are	be	AUX
taxlaw-9798	384	247	relied	rely	VERB
taxlaw-9798	384	248	upon	upon	SCONJ
taxlaw-9798	384	249	in	in	ADP
taxlaw-9798	384	250	the	the	DET
taxlaw-9798	384	251	law.132	law.132	NOUN
taxlaw-9798	384	252	in	in	ADP
taxlaw-9798	384	253	a	a	DET
taxlaw-9798	384	254	transaction	transaction	NOUN
taxlaw-9798	384	255	-	-	PUNCT
taxlaw-9798	384	256	based	base	VERB
taxlaw-9798	384	257	approach	approach	NOUN
taxlaw-9798	384	258	,	,	PUNCT
taxlaw-9798	384	259	reporting	report	VERB
taxlaw-9798	384	260	obligations	obligation	NOUN
taxlaw-9798	384	261	may	may	AUX
taxlaw-9798	384	262	fall	fall	VERB
taxlaw-9798	384	263	on	on	ADP
taxlaw-9798	384	264	both	both	DET
taxlaw-9798	384	265	promoters	promoter	NOUN
taxlaw-9798	384	266	and	and	CCONJ
taxlaw-9798	384	267	taxpayers	taxpayer	NOUN
taxlaw-9798	384	268	,	,	PUNCT
taxlaw-9798	384	269	whereas	whereas	SCONJ
taxlaw-9798	384	270	in	in	ADP
taxlaw-9798	384	271	a	a	DET
taxlaw-9798	384	272	promoter	promoter	NOUN
taxlaw-9798	384	273	-	-	PUNCT
taxlaw-9798	384	274	based	base	VERB
taxlaw-9798	384	275	approach	approach	NOUN
taxlaw-9798	384	276	the	the	DET
taxlaw-9798	384	277	obligation	obligation	NOUN
taxlaw-9798	384	278	mainly	mainly	ADV
taxlaw-9798	384	279	falls	fall	VERB
taxlaw-9798	384	280	on	on	ADP
taxlaw-9798	384	281	the	the	DET
taxlaw-9798	384	282	promoter.133	promoter.133	NOUN
taxlaw-9798	384	283	moreover	moreover	ADV
taxlaw-9798	384	284	,	,	PUNCT
taxlaw-9798	384	285	121	121	NUM
taxlaw-9798	384	286	see	see	VERB
taxlaw-9798	384	287	hm	hm	INTJ
taxlaw-9798	384	288	revenue	revenue	NOUN
taxlaw-9798	384	289	&	&	CCONJ
taxlaw-9798	384	290	customs	customs	PROPN
taxlaw-9798	384	291	,	,	PUNCT
taxlaw-9798	384	292	supra	supra	PROPN
taxlaw-9798	384	293	note	note	PROPN
taxlaw-9798	384	294	110	110	NUM
taxlaw-9798	384	295	,	,	PUNCT
taxlaw-9798	384	296	§	§	PROPN
taxlaw-9798	384	297	7.5	7.5	NUM
taxlaw-9798	384	298	;	;	PUNCT
taxlaw-9798	384	299	si	si	PROPN
taxlaw-9798	384	300	2006/1543	2006/1543	NUM
taxlaw-9798	384	301	.	.	PUNCT
taxlaw-9798	385	1	122	122	NUM
taxlaw-9798	385	2	see	see	VERB
taxlaw-9798	385	3	hm	hm	INTJ
taxlaw-9798	385	4	revenue	revenue	NOUN
taxlaw-9798	385	5	&	&	CCONJ
taxlaw-9798	385	6	customs	customs	PROPN
taxlaw-9798	385	7	,	,	PUNCT
taxlaw-9798	385	8	supra	supra	PROPN
taxlaw-9798	385	9	note	note	PROPN
taxlaw-9798	385	10	110	110	NUM
taxlaw-9798	385	11	,	,	PUNCT
taxlaw-9798	385	12	§	§	PROPN
taxlaw-9798	385	13	7.6	7.6	NUM
taxlaw-9798	385	14	;	;	PUNCT
taxlaw-9798	385	15	si	si	PROPN
taxlaw-9798	385	16	2006/1543	2006/1543	NUM
taxlaw-9798	385	17	,	,	PUNCT
taxlaw-9798	385	18	reg	reg	NOUN
taxlaw-9798	385	19	.	.	PROPN
taxlaw-9798	386	1	10	10	NUM
taxlaw-9798	386	2	(	(	PUNCT
taxlaw-9798	386	3	as	as	SCONJ
taxlaw-9798	386	4	amended	amend	VERB
taxlaw-9798	386	5	by	by	ADP
taxlaw-9798	386	6	si	si	X
taxlaw-9798	386	7	20162016/99	20162016/99	NUM
taxlaw-9798	386	8	)	)	PUNCT
taxlaw-9798	386	9	.	.	PUNCT
taxlaw-9798	387	1	123	123	NUM
taxlaw-9798	387	2	see	see	VERB
taxlaw-9798	387	3	hm	hm	INTJ
taxlaw-9798	387	4	revenue	revenue	NOUN
taxlaw-9798	387	5	&	&	CCONJ
taxlaw-9798	387	6	customs	customs	PROPN
taxlaw-9798	387	7	,	,	PUNCT
taxlaw-9798	387	8	supra	supra	PROPN
taxlaw-9798	387	9	note	note	PROPN
taxlaw-9798	387	10	110	110	NUM
taxlaw-9798	387	11	,	,	PUNCT
taxlaw-9798	387	12	§	§	PROPN
taxlaw-9798	387	13	7.8	7.8	NUM
taxlaw-9798	387	14	;	;	PUNCT
taxlaw-9798	387	15	si	si	PROPN
taxlaw-9798	387	16	2006/1543	2006/1543	NUM
taxlaw-9798	387	17	,	,	PUNCT
taxlaw-9798	387	18	reg	reg	NOUN
taxlaw-9798	387	19	.	.	PROPN
taxlaw-9798	388	1	13	13	NUM
taxlaw-9798	388	2	-	-	SYM
taxlaw-9798	388	3	17	17	NUM
taxlaw-9798	388	4	.	.	PUNCT
taxlaw-9798	389	1	124	124	NUM
taxlaw-9798	389	2	see	see	VERB
taxlaw-9798	389	3	hm	hm	INTJ
taxlaw-9798	389	4	revenue	revenue	NOUN
taxlaw-9798	389	5	&	&	CCONJ
taxlaw-9798	389	6	customs	customs	PROPN
taxlaw-9798	389	7	,	,	PUNCT
taxlaw-9798	389	8	supra	supra	PROPN
taxlaw-9798	389	9	note	note	PROPN
taxlaw-9798	389	10	110	110	NUM
taxlaw-9798	389	11	,	,	PUNCT
taxlaw-9798	389	12	§	§	PROPN
taxlaw-9798	389	13	7.9	7.9	NUM
taxlaw-9798	389	14	;	;	PUNCT
taxlaw-9798	389	15	si	si	PROPN
taxlaw-9798	389	16	2006/1543	2006/1543	NUM
taxlaw-9798	389	17	,	,	PUNCT
taxlaw-9798	389	18	reg	reg	NOUN
taxlaw-9798	389	19	.	.	PROPN
taxlaw-9798	390	1	18	18	NUM
taxlaw-9798	390	2	.	.	X
taxlaw-9798	390	3	125	125	NUM
taxlaw-9798	390	4	see	see	VERB
taxlaw-9798	390	5	hm	hm	INTJ
taxlaw-9798	390	6	revenue	revenue	NOUN
taxlaw-9798	390	7	&	&	CCONJ
taxlaw-9798	390	8	customs	customs	PROPN
taxlaw-9798	390	9	,	,	PUNCT
taxlaw-9798	390	10	supra	supra	PROPN
taxlaw-9798	390	11	note	note	PROPN
taxlaw-9798	390	12	110	110	NUM
taxlaw-9798	390	13	,	,	PUNCT
taxlaw-9798	390	14	§	§	PROPN
taxlaw-9798	390	15	7.10	7.10	NUM
taxlaw-9798	390	16	;	;	PUNCT
taxlaw-9798	390	17	si	si	PROPN
taxlaw-9798	390	18	2006/1543	2006/1543	NUM
taxlaw-9798	390	19	,	,	PUNCT
taxlaw-9798	390	20	reg	reg	PROPN
taxlaw-9798	390	21	.	.	PROPN
taxlaw-9798	390	22	19	19	NUM
taxlaw-9798	390	23	(	(	PUNCT
taxlaw-9798	390	24	as	as	SCONJ
taxlaw-9798	390	25	amended	amend	VERB
taxlaw-9798	390	26	by	by	ADP
taxlaw-9798	390	27	si	si	PROPN
taxlaw-9798	390	28	2016/99	2016/99	NUM
taxlaw-9798	390	29	)	)	PUNCT
taxlaw-9798	390	30	.	.	PUNCT
taxlaw-9798	391	1	see	see	VERB
taxlaw-9798	391	2	also	also	ADV
taxlaw-9798	391	3	arrangement	arrangement	NOUN
taxlaw-9798	391	4	regulations	regulation	NOUN
taxlaw-9798	391	5	(	(	PUNCT
taxlaw-9798	391	6	more	more	ADJ
taxlaw-9798	391	7	details	detail	NOUN
taxlaw-9798	391	8	on	on	ADP
taxlaw-9798	391	9	all	all	PRON
taxlaw-9798	391	10	of	of	ADP
taxlaw-9798	391	11	the	the	DET
taxlaw-9798	391	12	uk	uk	PROPN
taxlaw-9798	391	13	hallmarks	hallmark	VERB
taxlaw-9798	391	14	)	)	PUNCT
taxlaw-9798	391	15	.	.	PUNCT
taxlaw-9798	392	1	126	126	NUM
taxlaw-9798	392	2	see	see	VERB
taxlaw-9798	392	3	information	information	NOUN
taxlaw-9798	392	4	regulations	regulation	NOUN
taxlaw-9798	392	5	;	;	PUNCT
taxlaw-9798	392	6	hm	hm	INTJ
taxlaw-9798	392	7	revenue	revenue	NOUN
taxlaw-9798	392	8	&	&	CCONJ
taxlaw-9798	392	9	customs	customs	PROPN
taxlaw-9798	392	10	,	,	PUNCT
taxlaw-9798	392	11	supra	supra	PROPN
taxlaw-9798	392	12	note	note	NOUN
taxlaw-9798	392	13	110	110	NUM
taxlaw-9798	392	14	.	.	PUNCT
taxlaw-9798	393	1	127	127	NUM
taxlaw-9798	393	2	see	see	VERB
taxlaw-9798	393	3	finance	finance	NOUN
taxlaw-9798	393	4	act	act	NOUN
taxlaw-9798	393	5	of	of	ADP
taxlaw-9798	393	6	2004	2004	NUM
taxlaw-9798	393	7	§	§	PROPN
taxlaw-9798	393	8	§	§	PROPN
taxlaw-9798	393	9	308	308	NUM
taxlaw-9798	393	10	,	,	PUNCT
taxlaw-9798	393	11	310	310	NUM
taxlaw-9798	393	12	;	;	PUNCT
taxlaw-9798	393	13	information	information	NOUN
taxlaw-9798	393	14	regulations	regulation	NOUN
taxlaw-9798	393	15	,	,	PUNCT
taxlaw-9798	393	16	reg	reg	NOUN
taxlaw-9798	393	17	.	.	NOUN
taxlaw-9798	394	1	5	5	NUM
taxlaw-9798	394	2	.	.	NOUN
taxlaw-9798	394	3	similar	similar	ADJ
taxlaw-9798	394	4	to	to	ADP
taxlaw-9798	394	5	the	the	DET
taxlaw-9798	394	6	u.s	u.s	PROPN
taxlaw-9798	394	7	.	.	PROPN
taxlaw-9798	394	8	rules	rule	NOUN
taxlaw-9798	394	9	,	,	PUNCT
taxlaw-9798	394	10	under	under	ADP
taxlaw-9798	394	11	the	the	DET
taxlaw-9798	394	12	dotas	dota	NOUN
taxlaw-9798	394	13	regime	regime	NOUN
taxlaw-9798	394	14	,	,	PUNCT
taxlaw-9798	394	15	the	the	DET
taxlaw-9798	394	16	disclosure	disclosure	NOUN
taxlaw-9798	394	17	must	must	AUX
taxlaw-9798	394	18	include	include	VERB
taxlaw-9798	394	19	“	"	PUNCT
taxlaw-9798	394	20	sufficient	sufficient	ADJ
taxlaw-9798	394	21	information	information	NOUN
taxlaw-9798	394	22	as	as	SCONJ
taxlaw-9798	394	23	might	might	AUX
taxlaw-9798	394	24	reasonably	reasonably	ADV
taxlaw-9798	394	25	be	be	AUX
taxlaw-9798	394	26	expected	expect	VERB
taxlaw-9798	394	27	to	to	PART
taxlaw-9798	394	28	enable	enable	VERB
taxlaw-9798	394	29	an	an	DET
taxlaw-9798	394	30	officer	officer	NOUN
taxlaw-9798	394	31	of	of	ADP
taxlaw-9798	394	32	the	the	DET
taxlaw-9798	394	33	hmrc	hmrc	NOUN
taxlaw-9798	394	34	to	to	PART
taxlaw-9798	394	35	comprehend	comprehend	VERB
taxlaw-9798	394	36	the	the	DET
taxlaw-9798	394	37	manner	manner	NOUN
taxlaw-9798	394	38	in	in	ADP
taxlaw-9798	394	39	which	which	PRON
taxlaw-9798	394	40	the	the	DET
taxlaw-9798	394	41	proposal	proposal	NOUN
taxlaw-9798	394	42	or	or	CCONJ
taxlaw-9798	394	43	arrangement	arrangement	NOUN
taxlaw-9798	394	44	is	be	AUX
taxlaw-9798	394	45	intended	intend	VERB
taxlaw-9798	394	46	to	to	PART
taxlaw-9798	394	47	operate	operate	VERB
taxlaw-9798	394	48	,	,	PUNCT
taxlaw-9798	394	49	”	"	PUNCT
taxlaw-9798	394	50	including	include	VERB
taxlaw-9798	394	51	(	(	PUNCT
taxlaw-9798	394	52	i	i	NOUN
taxlaw-9798	394	53	)	)	PUNCT
taxlaw-9798	394	54	the	the	DET
taxlaw-9798	394	55	promoter	promoter	NOUN
taxlaw-9798	394	56	’s	’s	PART
taxlaw-9798	394	57	and	and	CCONJ
taxlaw-9798	394	58	co	co	NOUN
taxlaw-9798	394	59	-	-	NOUN
taxlaw-9798	394	60	promoters	promoter	NOUN
taxlaw-9798	394	61	’	'	PUNCT
taxlaw-9798	394	62	(	(	PUNCT
taxlaw-9798	394	63	for	for	ADP
taxlaw-9798	394	64	notification	notification	NOUN
taxlaw-9798	394	65	by	by	ADP
taxlaw-9798	394	66	promoter	promoter	NOUN
taxlaw-9798	394	67	)	)	PUNCT
taxlaw-9798	394	68	,	,	PUNCT
taxlaw-9798	394	69	or	or	CCONJ
taxlaw-9798	394	70	the	the	DET
taxlaw-9798	394	71	scheme	scheme	NOUN
taxlaw-9798	394	72	user	user	NOUN
taxlaw-9798	394	73	’s	’s	PART
taxlaw-9798	394	74	and	and	CCONJ
taxlaw-9798	394	75	the	the	DET
taxlaw-9798	394	76	promoter	promoter	NOUN
taxlaw-9798	394	77	’s	’s	PART
taxlaw-9798	394	78	(	(	PUNCT
taxlaw-9798	394	79	for	for	ADP
taxlaw-9798	394	80	notification	notification	NOUN
taxlaw-9798	394	81	by	by	ADP
taxlaw-9798	394	82	scheme	scheme	NOUN
taxlaw-9798	394	83	user	user	NOUN
taxlaw-9798	394	84	)	)	PUNCT
taxlaw-9798	394	85	name	name	NOUN
taxlaw-9798	394	86	and	and	CCONJ
taxlaw-9798	394	87	address	address	NOUN
taxlaw-9798	394	88	;	;	PUNCT
taxlaw-9798	394	89	(	(	PUNCT
taxlaw-9798	394	90	ii	ii	X
taxlaw-9798	394	91	)	)	PUNCT
taxlaw-9798	394	92	details	detail	NOUN
taxlaw-9798	394	93	of	of	ADP
taxlaw-9798	394	94	the	the	DET
taxlaw-9798	394	95	provision	provision	NOUN
taxlaw-9798	394	96	by	by	ADP
taxlaw-9798	394	97	virtue	virtue	NOUN
taxlaw-9798	394	98	of	of	ADP
taxlaw-9798	394	99	which	which	PRON
taxlaw-9798	394	100	the	the	DET
taxlaw-9798	394	101	arrangements	arrangement	NOUN
taxlaw-9798	394	102	are	be	AUX
taxlaw-9798	394	103	notifiable	notifiable	ADJ
taxlaw-9798	394	104	;	;	PUNCT
taxlaw-9798	394	105	(	(	PUNCT
taxlaw-9798	394	106	iii	iii	X
taxlaw-9798	394	107	)	)	PUNCT
taxlaw-9798	394	108	a	a	DET
taxlaw-9798	394	109	summary	summary	NOUN
taxlaw-9798	394	110	of	of	ADP
taxlaw-9798	394	111	the	the	DET
taxlaw-9798	394	112	arrangements	arrangement	NOUN
taxlaw-9798	394	113	and	and	CCONJ
taxlaw-9798	394	114	the	the	DET
taxlaw-9798	394	115	name	name	NOUN
taxlaw-9798	394	116	(	(	PUNCT
taxlaw-9798	394	117	if	if	SCONJ
taxlaw-9798	394	118	any	any	PRON
taxlaw-9798	394	119	)	)	PUNCT
taxlaw-9798	394	120	by	by	ADP
taxlaw-9798	394	121	which	which	PRON
taxlaw-9798	394	122	they	they	PRON
taxlaw-9798	394	123	are	be	AUX
taxlaw-9798	394	124	known	know	VERB
taxlaw-9798	394	125	;	;	PUNCT
taxlaw-9798	394	126	(	(	PUNCT
taxlaw-9798	394	127	iv	iv	X
taxlaw-9798	394	128	)	)	PUNCT
taxlaw-9798	394	129	information	information	NOUN
taxlaw-9798	394	130	explaining	explain	VERB
taxlaw-9798	394	131	each	each	DET
taxlaw-9798	394	132	element	element	NOUN
taxlaw-9798	394	133	of	of	ADP
taxlaw-9798	394	134	the	the	DET
taxlaw-9798	394	135	arrangements	arrangement	NOUN
taxlaw-9798	394	136	(	(	PUNCT
taxlaw-9798	394	137	including	include	VERB
taxlaw-9798	394	138	the	the	DET
taxlaw-9798	394	139	way	way	NOUN
taxlaw-9798	394	140	in	in	ADP
taxlaw-9798	394	141	which	which	PRON
taxlaw-9798	394	142	they	they	PRON
taxlaw-9798	394	143	are	be	AUX
taxlaw-9798	394	144	structured	structure	VERB
taxlaw-9798	394	145	)	)	PUNCT
taxlaw-9798	394	146	from	from	ADP
taxlaw-9798	394	147	which	which	PRON
taxlaw-9798	394	148	the	the	DET
taxlaw-9798	394	149	tax	tax	NOUN
taxlaw-9798	394	150	advantage	advantage	NOUN
taxlaw-9798	394	151	expected	expect	VERB
taxlaw-9798	394	152	to	to	PART
taxlaw-9798	394	153	be	be	AUX
taxlaw-9798	394	154	obtained	obtain	VERB
taxlaw-9798	394	155	under	under	ADP
taxlaw-9798	394	156	the	the	DET
taxlaw-9798	394	157	arrangements	arrangement	NOUN
taxlaw-9798	394	158	arises	arise	VERB
taxlaw-9798	394	159	;	;	PUNCT
taxlaw-9798	394	160	and	and	CCONJ
taxlaw-9798	394	161	(	(	PUNCT
taxlaw-9798	394	162	v	v	NOUN
taxlaw-9798	394	163	)	)	PUNCT
taxlaw-9798	394	164	the	the	DET
taxlaw-9798	394	165	statutory	statutory	ADJ
taxlaw-9798	394	166	provisions	provision	NOUN
taxlaw-9798	394	167	,	,	PUNCT
taxlaw-9798	394	168	relating	relate	VERB
taxlaw-9798	394	169	to	to	ADP
taxlaw-9798	394	170	any	any	PRON
taxlaw-9798	394	171	of	of	ADP
taxlaw-9798	394	172	the	the	DET
taxlaw-9798	394	173	prescribed	prescribed	ADJ
taxlaw-9798	394	174	taxes	taxis	NOUN
taxlaw-9798	394	175	,	,	PUNCT
taxlaw-9798	394	176	on	on	ADP
taxlaw-9798	394	177	which	which	PRON
taxlaw-9798	394	178	the	the	DET
taxlaw-9798	394	179	tax	tax	NOUN
taxlaw-9798	394	180	advantage	advantage	NOUN
taxlaw-9798	394	181	is	be	AUX
taxlaw-9798	394	182	based	base	VERB
taxlaw-9798	394	183	.	.	PUNCT
taxlaw-9798	395	1	see	see	VERB
taxlaw-9798	395	2	information	information	NOUN
taxlaw-9798	395	3	regulations	regulation	NOUN
taxlaw-9798	395	4	,	,	PUNCT
taxlaw-9798	395	5	reg	reg	NOUN
taxlaw-9798	395	6	.	.	NOUN
taxlaw-9798	396	1	4	4	NUM
taxlaw-9798	396	2	.	.	NUM
taxlaw-9798	396	3	128	128	NUM
taxlaw-9798	396	4	see	see	VERB
taxlaw-9798	396	5	finance	finance	NOUN
taxlaw-9798	396	6	act	act	NOUN
taxlaw-9798	396	7	of	of	ADP
taxlaw-9798	396	8	2004	2004	NUM
taxlaw-9798	396	9	§	§	PROPN
taxlaw-9798	396	10	§	§	PROPN
taxlaw-9798	396	11	312	312	NUM
taxlaw-9798	396	12	,	,	PUNCT
taxlaw-9798	396	13	313	313	NUM
taxlaw-9798	396	14	,	,	PUNCT
taxlaw-9798	396	15	316	316	NUM
taxlaw-9798	396	16	;	;	PUNCT
taxlaw-9798	396	17	information	information	NOUN
taxlaw-9798	396	18	regulations	regulation	NOUN
taxlaw-9798	396	19	,	,	PUNCT
taxlaw-9798	396	20	reg	reg	NOUN
taxlaw-9798	396	21	.	.	PROPN
taxlaw-9798	396	22	6	6	NUM
taxlaw-9798	396	23	,	,	PUNCT
taxlaw-9798	396	24	8b	8b	NUM
taxlaw-9798	396	25	.	.	PUNCT
taxlaw-9798	397	1	129	129	NUM
taxlaw-9798	397	2	see	see	VERB
taxlaw-9798	397	3	action	action	NOUN
taxlaw-9798	397	4	12	12	NUM
taxlaw-9798	397	5	,	,	PUNCT
taxlaw-9798	397	6	supra	supra	PROPN
taxlaw-9798	397	7	note	note	NOUN
taxlaw-9798	397	8	22	22	NUM
taxlaw-9798	397	9	,	,	PUNCT
taxlaw-9798	397	10	at	at	ADP
taxlaw-9798	397	11	32	32	NUM
taxlaw-9798	397	12	.	.	PUNCT
taxlaw-9798	397	13	130	130	NUM
taxlaw-9798	397	14	see	see	VERB
taxlaw-9798	397	15	i	i	PRON
taxlaw-9798	397	16	d.	d.	PROPN
taxlaw-9798	397	17	131	131	NUM
taxlaw-9798	397	18	see	see	VERB
taxlaw-9798	397	19	i	i	PRON
taxlaw-9798	397	20	d.	d.	PROPN
taxlaw-9798	397	21	132	132	NUM
taxlaw-9798	397	22	see	see	VERB
taxlaw-9798	397	23	i	i	PRON
taxlaw-9798	397	24	d.	d.	PROPN
taxlaw-9798	397	25	133	133	NUM
taxlaw-9798	398	1	this	this	PRON
taxlaw-9798	398	2	is	be	AUX
taxlaw-9798	398	3	reflected	reflect	VERB
taxlaw-9798	398	4	in	in	ADP
taxlaw-9798	398	5	the	the	DET
taxlaw-9798	398	6	differences	difference	NOUN
taxlaw-9798	398	7	between	between	ADP
taxlaw-9798	398	8	the	the	DET
taxlaw-9798	398	9	u.s	u.s	PROPN
taxlaw-9798	398	10	.	.	PROPN
taxlaw-9798	398	11	and	and	CCONJ
taxlaw-9798	398	12	uk	uk	PROPN
taxlaw-9798	398	13	regimes	regime	NOUN
taxlaw-9798	398	14	.	.	PUNCT
taxlaw-9798	399	1	see	see	VERB
taxlaw-9798	399	2	supra	supra	PROPN
taxlaw-9798	399	3	notes	note	NOUN
taxlaw-9798	399	4	95	95	NUM
taxlaw-9798	399	5	,	,	PUNCT
taxlaw-9798	399	6	113	113	NUM
taxlaw-9798	399	7	and	and	CCONJ
taxlaw-9798	399	8	the	the	DET
taxlaw-9798	399	9	accompanying	accompany	VERB
taxlaw-9798	399	10	text	text	NOUN
taxlaw-9798	399	11	.	.	PUNCT
taxlaw-9798	400	1	140	140	NUM
taxlaw-9798	400	2	columbia	columbia	PROPN
taxlaw-9798	400	3	journal	journal	PROPN
taxlaw-9798	400	4	of	of	ADP
taxlaw-9798	400	5	tax	tax	NOUN
taxlaw-9798	400	6	law	law	NOUN
taxlaw-9798	401	1	[	[	X
taxlaw-9798	401	2	vol	vol	NOUN
taxlaw-9798	401	3	:	:	PUNCT
taxlaw-9798	401	4	13:2	13:2	NUM
taxlaw-9798	401	5	a	a	DET
taxlaw-9798	401	6	promoter	promoter	NOUN
taxlaw-9798	401	7	-	-	PUNCT
taxlaw-9798	401	8	based	base	VERB
taxlaw-9798	401	9	regime	regime	NOUN
taxlaw-9798	401	10	uses	use	VERB
taxlaw-9798	401	11	generic	generic	ADJ
taxlaw-9798	401	12	hallmarks	hallmark	NOUN
taxlaw-9798	401	13	that	that	PRON
taxlaw-9798	401	14	focus	focus	VERB
taxlaw-9798	401	15	on	on	ADP
taxlaw-9798	401	16	whether	whether	SCONJ
taxlaw-9798	401	17	there	there	PRON
taxlaw-9798	401	18	is	be	VERB
taxlaw-9798	401	19	an	an	DET
taxlaw-9798	401	20	intended	intend	VERB
taxlaw-9798	401	21	tax	tax	NOUN
taxlaw-9798	401	22	benefit.134	benefit.134	VERB
taxlaw-9798	401	23	a	a	DET
taxlaw-9798	401	24	transaction	transaction	NOUN
taxlaw-9798	401	25	-	-	PUNCT
taxlaw-9798	401	26	based	base	VERB
taxlaw-9798	401	27	approach	approach	NOUN
taxlaw-9798	401	28	,	,	PUNCT
taxlaw-9798	401	29	on	on	ADP
taxlaw-9798	401	30	the	the	DET
taxlaw-9798	401	31	other	other	ADJ
taxlaw-9798	401	32	hand	hand	NOUN
taxlaw-9798	401	33	,	,	PUNCT
taxlaw-9798	401	34	would	would	AUX
taxlaw-9798	401	35	instead	instead	ADV
taxlaw-9798	401	36	rely	rely	VERB
taxlaw-9798	401	37	more	more	ADV
taxlaw-9798	401	38	on	on	ADP
taxlaw-9798	401	39	specific	specific	ADJ
taxlaw-9798	401	40	hallmarks.135	hallmarks.135	NOUN
taxlaw-9798	401	41	thus	thus	ADV
taxlaw-9798	401	42	,	,	PUNCT
taxlaw-9798	401	43	the	the	DET
taxlaw-9798	401	44	uk	uk	PROPN
taxlaw-9798	401	45	regime	regime	NOUN
taxlaw-9798	401	46	,	,	PUNCT
taxlaw-9798	401	47	following	follow	VERB
taxlaw-9798	401	48	a	a	DET
taxlaw-9798	401	49	promoter	promoter	NOUN
taxlaw-9798	401	50	-	-	PUNCT
taxlaw-9798	401	51	based	base	VERB
taxlaw-9798	401	52	approach	approach	NOUN
taxlaw-9798	401	53	,	,	PUNCT
taxlaw-9798	401	54	lists	list	VERB
taxlaw-9798	401	55	generic	generic	ADJ
taxlaw-9798	401	56	hallmarks	hallmark	NOUN
taxlaw-9798	401	57	which	which	PRON
taxlaw-9798	401	58	indicate	indicate	VERB
taxlaw-9798	401	59	reportability	reportability	NOUN
taxlaw-9798	401	60	by	by	ADP
taxlaw-9798	401	61	the	the	DET
taxlaw-9798	401	62	promoter	promoter	NOUN
taxlaw-9798	401	63	only	only	ADV
taxlaw-9798	401	64	if	if	SCONJ
taxlaw-9798	401	65	the	the	DET
taxlaw-9798	401	66	main	main	ADJ
taxlaw-9798	401	67	outcome	outcome	NOUN
taxlaw-9798	401	68	of	of	ADP
taxlaw-9798	401	69	the	the	DET
taxlaw-9798	401	70	arrangements	arrangement	NOUN
taxlaw-9798	401	71	is	be	AUX
taxlaw-9798	401	72	a	a	DET
taxlaw-9798	401	73	tax	tax	NOUN
taxlaw-9798	401	74	benefit	benefit	NOUN
taxlaw-9798	401	75	.	.	PUNCT
taxlaw-9798	402	1	despite	despite	SCONJ
taxlaw-9798	402	2	these	these	DET
taxlaw-9798	402	3	differences	difference	NOUN
taxlaw-9798	402	4	,	,	PUNCT
taxlaw-9798	402	5	there	there	PRON
taxlaw-9798	402	6	does	do	AUX
taxlaw-9798	402	7	not	not	PART
taxlaw-9798	402	8	appear	appear	VERB
taxlaw-9798	402	9	to	to	PART
taxlaw-9798	402	10	be	be	AUX
taxlaw-9798	402	11	a	a	DET
taxlaw-9798	402	12	significant	significant	ADJ
taxlaw-9798	402	13	difference	difference	NOUN
taxlaw-9798	402	14	in	in	ADP
taxlaw-9798	402	15	the	the	DET
taxlaw-9798	402	16	efficacy	efficacy	NOUN
taxlaw-9798	402	17	of	of	ADP
taxlaw-9798	402	18	each	each	DET
taxlaw-9798	402	19	approach.136	approach.136	PROPN
taxlaw-9798	402	20	c.	c.	PROPN
taxlaw-9798	402	21	other	other	ADJ
taxlaw-9798	402	22	countries	country	NOUN
taxlaw-9798	402	23	similar	similar	ADJ
taxlaw-9798	402	24	reporting	reporting	NOUN
taxlaw-9798	402	25	regimes	regime	NOUN
taxlaw-9798	402	26	were	be	AUX
taxlaw-9798	402	27	adopted	adopt	VERB
taxlaw-9798	402	28	in	in	ADP
taxlaw-9798	402	29	other	other	ADJ
taxlaw-9798	402	30	countries	country	NOUN
taxlaw-9798	402	31	,	,	PUNCT
taxlaw-9798	402	32	including	include	VERB
taxlaw-9798	402	33	south	south	PROPN
taxlaw-9798	402	34	africa	africa	PROPN
taxlaw-9798	402	35	in	in	ADP
taxlaw-9798	402	36	2005	2005	NUM
taxlaw-9798	402	37	,	,	PUNCT
taxlaw-9798	402	38	portugal	portugal	PROPN
taxlaw-9798	402	39	in	in	ADP
taxlaw-9798	402	40	2008	2008	NUM
taxlaw-9798	402	41	,	,	PUNCT
taxlaw-9798	402	42	ireland	ireland	NOUN
taxlaw-9798	402	43	in	in	ADP
taxlaw-9798	402	44	2011	2011	NUM
taxlaw-9798	402	45	,	,	PUNCT
taxlaw-9798	402	46	and	and	CCONJ
taxlaw-9798	402	47	canada	canada	PROPN
taxlaw-9798	402	48	in	in	ADP
taxlaw-9798	402	49	2013.137	2013.137	NUM
taxlaw-9798	402	50	these	these	DET
taxlaw-9798	402	51	countries	country	NOUN
taxlaw-9798	402	52	adopted	adopt	VERB
taxlaw-9798	402	53	reporting	report	VERB
taxlaw-9798	402	54	regimes	regime	NOUN
taxlaw-9798	402	55	to	to	PART
taxlaw-9798	402	56	better	well	ADV
taxlaw-9798	402	57	detect	detect	VERB
taxlaw-9798	402	58	and	and	CCONJ
taxlaw-9798	402	59	address	address	VERB
taxlaw-9798	402	60	tax	tax	NOUN
taxlaw-9798	402	61	avoidance	avoidance	NOUN
taxlaw-9798	402	62	practices.138	practices.138	PROPN
taxlaw-9798	402	63	various	various	ADJ
taxlaw-9798	402	64	sources	source	NOUN
taxlaw-9798	402	65	indicate	indicate	VERB
taxlaw-9798	402	66	that	that	SCONJ
taxlaw-9798	402	67	earlier	early	ADJ
taxlaw-9798	402	68	regimes	regime	NOUN
taxlaw-9798	402	69	influenced	influence	VERB
taxlaw-9798	402	70	the	the	DET
taxlaw-9798	402	71	adoption	adoption	NOUN
taxlaw-9798	402	72	of	of	ADP
taxlaw-9798	402	73	these	these	DET
taxlaw-9798	402	74	new	new	ADJ
taxlaw-9798	402	75	regimes.139	regimes.139	NOUN
taxlaw-9798	402	76	additionally	additionally	ADV
taxlaw-9798	402	77	,	,	PUNCT
taxlaw-9798	402	78	during	during	ADP
taxlaw-9798	402	79	this	this	DET
taxlaw-9798	402	80	period	period	NOUN
taxlaw-9798	402	81	,	,	PUNCT
taxlaw-9798	402	82	several	several	ADJ
taxlaw-9798	402	83	other	other	ADJ
taxlaw-9798	402	84	countries	country	NOUN
taxlaw-9798	402	85	134	134	NUM
taxlaw-9798	402	86	see	see	NOUN
taxlaw-9798	402	87	action	action	NOUN
taxlaw-9798	402	88	12	12	NUM
taxlaw-9798	402	89	,	,	PUNCT
taxlaw-9798	402	90	supra	supra	PROPN
taxlaw-9798	402	91	note	note	NOUN
taxlaw-9798	402	92	22	22	NUM
taxlaw-9798	402	93	,	,	PUNCT
taxlaw-9798	402	94	at	at	ADP
taxlaw-9798	402	95	32	32	NUM
taxlaw-9798	402	96	.	.	PUNCT
taxlaw-9798	402	97	135	135	NUM
taxlaw-9798	402	98	see	see	VERB
taxlaw-9798	402	99	i	i	PRON
taxlaw-9798	402	100	d.	d.	VERB
taxlaw-9798	402	101	it	it	PRON
taxlaw-9798	402	102	should	should	AUX
taxlaw-9798	402	103	be	be	AUX
taxlaw-9798	402	104	noted	note	VERB
taxlaw-9798	402	105	that	that	SCONJ
taxlaw-9798	402	106	the	the	DET
taxlaw-9798	402	107	united	united	PROPN
taxlaw-9798	402	108	states	states	PROPN
taxlaw-9798	402	109	,	,	PUNCT
taxlaw-9798	402	110	despite	despite	SCONJ
taxlaw-9798	402	111	employing	employ	VERB
taxlaw-9798	402	112	a	a	DET
taxlaw-9798	402	113	transaction	transaction	NOUN
taxlaw-9798	402	114	-	-	PUNCT
taxlaw-9798	402	115	based	base	VERB
taxlaw-9798	402	116	approach	approach	NOUN
taxlaw-9798	402	117	,	,	PUNCT
taxlaw-9798	402	118	does	do	AUX
taxlaw-9798	402	119	use	use	VERB
taxlaw-9798	402	120	generic	generic	ADJ
taxlaw-9798	402	121	hallmarks	hallmark	NOUN
taxlaw-9798	402	122	.	.	PUNCT
taxlaw-9798	403	1	thus	thus	ADV
taxlaw-9798	403	2	,	,	PUNCT
taxlaw-9798	403	3	the	the	DET
taxlaw-9798	403	4	differences	difference	NOUN
taxlaw-9798	403	5	between	between	ADP
taxlaw-9798	403	6	a	a	DET
taxlaw-9798	403	7	transaction	transaction	NOUN
taxlaw-9798	403	8	-	-	PUNCT
taxlaw-9798	403	9	based	base	VERB
taxlaw-9798	403	10	approach	approach	NOUN
taxlaw-9798	403	11	and	and	CCONJ
taxlaw-9798	403	12	a	a	DET
taxlaw-9798	403	13	promoter	promoter	NOUN
taxlaw-9798	403	14	-	-	PUNCT
taxlaw-9798	403	15	based	base	VERB
taxlaw-9798	403	16	approach	approach	NOUN
taxlaw-9798	403	17	exist	exist	VERB
taxlaw-9798	403	18	on	on	ADP
taxlaw-9798	403	19	a	a	DET
taxlaw-9798	403	20	spectrum	spectrum	NOUN
taxlaw-9798	403	21	.	.	PUNCT
taxlaw-9798	404	1	136	136	NUM
taxlaw-9798	404	2	the	the	DET
taxlaw-9798	404	3	oecd	oecd	PROPN
taxlaw-9798	404	4	has	have	AUX
taxlaw-9798	404	5	noted	note	VERB
taxlaw-9798	404	6	that	that	SCONJ
taxlaw-9798	404	7	both	both	DET
taxlaw-9798	404	8	promoter	promoter	NOUN
taxlaw-9798	404	9	-	-	PUNCT
taxlaw-9798	404	10	based	base	VERB
taxlaw-9798	404	11	approaches	approach	NOUN
taxlaw-9798	404	12	and	and	CCONJ
taxlaw-9798	404	13	transaction	transaction	NOUN
taxlaw-9798	404	14	-	-	PUNCT
taxlaw-9798	404	15	based	base	VERB
taxlaw-9798	404	16	approaches	approach	NOUN
taxlaw-9798	404	17	are	be	AUX
taxlaw-9798	404	18	generally	generally	ADV
taxlaw-9798	404	19	equally	equally	ADV
taxlaw-9798	404	20	effective	effective	ADJ
taxlaw-9798	404	21	.	.	PUNCT
taxlaw-9798	405	1	see	see	VERB
taxlaw-9798	405	2	action	action	NOUN
taxlaw-9798	405	3	12	12	NUM
taxlaw-9798	405	4	,	,	PUNCT
taxlaw-9798	405	5	supra	supra	PROPN
taxlaw-9798	405	6	note	note	NOUN
taxlaw-9798	405	7	22	22	NUM
taxlaw-9798	405	8	,	,	PUNCT
taxlaw-9798	405	9	at	at	ADP
taxlaw-9798	405	10	32	32	NUM
taxlaw-9798	405	11	.	.	PUNCT
taxlaw-9798	406	1	see	see	VERB
taxlaw-9798	406	2	also	also	ADV
taxlaw-9798	406	3	antony	antony	PROPN
taxlaw-9798	406	4	seely	seely	PROPN
taxlaw-9798	406	5	,	,	PUNCT
taxlaw-9798	406	6	house	house	PROPN
taxlaw-9798	406	7	of	of	ADP
taxlaw-9798	406	8	commons	common	NOUN
taxlaw-9798	406	9	,	,	PUNCT
taxlaw-9798	406	10	tax	tax	NOUN
taxlaw-9798	406	11	avoidance	avoidance	NOUN
taxlaw-9798	406	12	:	:	PUNCT
taxlaw-9798	406	13	a	a	DET
taxlaw-9798	406	14	general	general	ADJ
taxlaw-9798	406	15	anti	anti	ADJ
taxlaw-9798	406	16	-	-	ADJ
taxlaw-9798	406	17	avoidance	avoidance	ADJ
taxlaw-9798	406	18	rule	rule	NOUN
taxlaw-9798	406	19	–	–	PUNCT
taxlaw-9798	406	20	background	background	NOUN
taxlaw-9798	406	21	history	history	NOUN
taxlaw-9798	406	22	(	(	PUNCT
taxlaw-9798	406	23	1997	1997	NUM
taxlaw-9798	406	24	-	-	SYM
taxlaw-9798	406	25	2010	2010	NUM
taxlaw-9798	406	26	)	)	PUNCT
taxlaw-9798	406	27	,	,	PUNCT
taxlaw-9798	406	28	briefing	brief	VERB
taxlaw-9798	406	29	paper	paper	NOUN
taxlaw-9798	406	30	no	no	NOUN
taxlaw-9798	406	31	.	.	PROPN
taxlaw-9798	406	32	2956	2956	NUM
taxlaw-9798	406	33	(	(	PUNCT
taxlaw-9798	406	34	2020	2020	NUM
taxlaw-9798	406	35	)	)	PUNCT
taxlaw-9798	406	36	.	.	PUNCT
taxlaw-9798	407	1	137	137	NUM
taxlaw-9798	407	2	see	see	VERB
taxlaw-9798	407	3	the	the	DET
taxlaw-9798	407	4	revenue	revenue	NOUN
taxlaw-9798	407	5	laws	law	NOUN
taxlaw-9798	407	6	amendment	amendment	PROPN
taxlaw-9798	407	7	act	act	VERB
taxlaw-9798	407	8	45	45	NUM
taxlaw-9798	407	9	of	of	ADP
taxlaw-9798	407	10	2003	2003	NUM
taxlaw-9798	407	11	,	,	PUNCT
taxlaw-9798	407	12	which	which	PRON
taxlaw-9798	407	13	introduced	introduce	VERB
taxlaw-9798	407	14	mdrs	mdr	VERB
taxlaw-9798	407	15	in	in	ADP
taxlaw-9798	407	16	a	a	DET
taxlaw-9798	407	17	new	new	ADJ
taxlaw-9798	407	18	§	§	PROPN
taxlaw-9798	407	19	76a	76a	NOUN
taxlaw-9798	407	20	of	of	ADP
taxlaw-9798	407	21	the	the	DET
taxlaw-9798	407	22	income	income	NOUN
taxlaw-9798	407	23	tax	tax	NOUN
taxlaw-9798	407	24	act	act	NOUN
taxlaw-9798	407	25	58	58	NUM
taxlaw-9798	407	26	of	of	ADP
taxlaw-9798	407	27	1962	1962	NUM
taxlaw-9798	407	28	(	(	PUNCT
taxlaw-9798	407	29	south	south	ADJ
taxlaw-9798	407	30	african	african	PROPN
taxlaw-9798	407	31	ita	ita	PROPN
taxlaw-9798	407	32	)	)	PUNCT
taxlaw-9798	407	33	that	that	PRON
taxlaw-9798	407	34	came	come	VERB
taxlaw-9798	407	35	into	into	ADP
taxlaw-9798	407	36	effect	effect	NOUN
taxlaw-9798	407	37	in	in	ADP
taxlaw-9798	407	38	2005	2005	NUM
taxlaw-9798	407	39	(	(	PUNCT
taxlaw-9798	407	40	the	the	DET
taxlaw-9798	407	41	mdrs	mdr	NOUN
taxlaw-9798	407	42	were	be	AUX
taxlaw-9798	407	43	subsequently	subsequently	ADV
taxlaw-9798	407	44	transferred	transfer	VERB
taxlaw-9798	407	45	to	to	ADP
taxlaw-9798	407	46	§	§	PROPN
taxlaw-9798	407	47	§	§	PROPN
taxlaw-9798	407	48	80m-80	80m-80	NUM
taxlaw-9798	407	49	t	t	NOUN
taxlaw-9798	407	50	of	of	ADP
taxlaw-9798	407	51	the	the	DET
taxlaw-9798	407	52	south	south	ADJ
taxlaw-9798	407	53	african	african	ADJ
taxlaw-9798	407	54	ita	ita	PROPN
taxlaw-9798	407	55	in	in	ADP
taxlaw-9798	407	56	2008	2008	NUM
taxlaw-9798	407	57	,	,	PUNCT
taxlaw-9798	407	58	and	and	CCONJ
taxlaw-9798	407	59	to	to	ADP
taxlaw-9798	407	60	§	§	PROPN
taxlaw-9798	407	61	§	§	PROPN
taxlaw-9798	407	62	34	34	NUM
taxlaw-9798	407	63	to	to	PART
taxlaw-9798	407	64	39	39	NUM
taxlaw-9798	407	65	of	of	ADP
taxlaw-9798	407	66	the	the	DET
taxlaw-9798	407	67	taa	taa	PROPN
taxlaw-9798	407	68	in	in	ADP
taxlaw-9798	407	69	2012	2012	NUM
taxlaw-9798	407	70	)	)	PUNCT
taxlaw-9798	407	71	(	(	PUNCT
taxlaw-9798	407	72	for	for	ADP
taxlaw-9798	407	73	south	south	PROPN
taxlaw-9798	407	74	africa	africa	PROPN
taxlaw-9798	407	75	)	)	PUNCT
taxlaw-9798	407	76	;	;	PUNCT
taxlaw-9798	407	77	the	the	DET
taxlaw-9798	407	78	decreto	decreto	NOUN
taxlaw-9798	407	79	-	-	PUNCT
taxlaw-9798	407	80	lei	lei	X
taxlaw-9798	407	81	n.º	n.º	PROPN
taxlaw-9798	407	82	29/2008	29/2008	PROPN
taxlaw-9798	407	83	de	de	PROPN
taxlaw-9798	407	84	25	25	NUM
taxlaw-9798	407	85	de	de	PROPN
taxlaw-9798	407	86	fevereiro	fevereiro	NOUN
taxlaw-9798	408	1	[	[	X
taxlaw-9798	408	2	decreelaw	decreelaw	NOUN
taxlaw-9798	408	3	no	no	INTJ
taxlaw-9798	408	4	.	.	PUNCT
taxlaw-9798	409	1	29/2008	29/2008	NUM
taxlaw-9798	409	2	]	]	X
taxlaw-9798	409	3	,	,	PUNCT
taxlaw-9798	409	4	https://dre.pt/dre/detalhe/decreto-lei/29-2008-247717	https://dre.pt/dre/detalhe/decreto-lei/29-2008-247717	NOUN
taxlaw-9798	409	5	,	,	PUNCT
taxlaw-9798	409	6	which	which	PRON
taxlaw-9798	409	7	came	come	VERB
taxlaw-9798	409	8	into	into	ADP
taxlaw-9798	409	9	effect	effect	NOUN
taxlaw-9798	409	10	in	in	ADP
taxlaw-9798	409	11	may	may	PROPN
taxlaw-9798	409	12	2008	2008	NUM
taxlaw-9798	409	13	(	(	PUNCT
taxlaw-9798	409	14	for	for	ADP
taxlaw-9798	409	15	portugal	portugal	PROPN
taxlaw-9798	409	16	)	)	PUNCT
taxlaw-9798	409	17	;	;	PUNCT
taxlaw-9798	409	18	chapter	chapter	NOUN
taxlaw-9798	409	19	3	3	NUM
taxlaw-9798	409	20	of	of	ADP
taxlaw-9798	409	21	part	part	NOUN
taxlaw-9798	409	22	33	33	NUM
taxlaw-9798	409	23	of	of	ADP
taxlaw-9798	409	24	the	the	DET
taxlaw-9798	409	25	taxes	taxis	NOUN
taxlaw-9798	409	26	consolidation	consolidation	NOUN
taxlaw-9798	409	27	act	act	NOUN
taxlaw-9798	409	28	1997	1997	NUM
taxlaw-9798	409	29	(	(	PUNCT
taxlaw-9798	409	30	act	act	VERB
taxlaw-9798	409	31	no	no	INTJ
taxlaw-9798	409	32	.	.	PUNCT
taxlaw-9798	409	33	39/1997	39/1997	NUM
taxlaw-9798	409	34	)	)	PUNCT
taxlaw-9798	409	35	,	,	PUNCT
taxlaw-9798	409	36	https://www.irishstatutebook.ie/eli/1997/act/39/enacted/en/html	https://www.irishstatutebook.ie/eli/1997/act/39/enacted/en/html	ADJ
taxlaw-9798	409	37	(	(	PUNCT
taxlaw-9798	409	38	comprising	comprise	VERB
taxlaw-9798	409	39	§	§	PROPN
taxlaw-9798	409	40	§	§	PROPN
taxlaw-9798	409	41	817d817o	817d817o	PROPN
taxlaw-9798	409	42	)	)	PUNCT
taxlaw-9798	409	43	,	,	PUNCT
taxlaw-9798	409	44	which	which	PRON
taxlaw-9798	409	45	came	come	VERB
taxlaw-9798	409	46	into	into	ADP
taxlaw-9798	409	47	effect	effect	NOUN
taxlaw-9798	409	48	in	in	ADP
taxlaw-9798	409	49	january	january	PROPN
taxlaw-9798	409	50	2011	2011	NUM
taxlaw-9798	409	51	(	(	PUNCT
taxlaw-9798	409	52	for	for	ADP
taxlaw-9798	409	53	ireland	ireland	NOUN
taxlaw-9798	409	54	)	)	PUNCT
taxlaw-9798	409	55	;	;	PUNCT
taxlaw-9798	409	56	income	income	NOUN
taxlaw-9798	409	57	tax	tax	PROPN
taxlaw-9798	409	58	act	act	PROPN
taxlaw-9798	409	59	,	,	PUNCT
taxlaw-9798	409	60	r.s.c	r.s.c	ADJ
taxlaw-9798	409	61	.	.	PUNCT
taxlaw-9798	409	62	1985	1985	NUM
taxlaw-9798	409	63	,	,	PUNCT
taxlaw-9798	409	64	c	c	PROPN
taxlaw-9798	409	65	c-1	c-1	NOUN
taxlaw-9798	409	66	§	§	PROPN
taxlaw-9798	409	67	237.3	237.3	NUM
taxlaw-9798	409	68	,	,	PUNCT
taxlaw-9798	409	69	which	which	PRON
taxlaw-9798	409	70	came	come	VERB
taxlaw-9798	409	71	into	into	ADP
taxlaw-9798	409	72	effect	effect	NOUN
taxlaw-9798	409	73	in	in	ADP
taxlaw-9798	409	74	june	june	PROPN
taxlaw-9798	409	75	2013	2013	NUM
taxlaw-9798	409	76	(	(	PUNCT
taxlaw-9798	409	77	for	for	ADP
taxlaw-9798	409	78	canada	canada	PROPN
taxlaw-9798	409	79	)	)	PUNCT
taxlaw-9798	409	80	.	.	PUNCT
taxlaw-9798	410	1	138	138	NUM
taxlaw-9798	410	2	for	for	ADP
taxlaw-9798	410	3	south	south	PROPN
taxlaw-9798	410	4	africa	africa	PROPN
taxlaw-9798	410	5	,	,	PUNCT
taxlaw-9798	410	6	see	see	VERB
taxlaw-9798	410	7	national	national	ADJ
taxlaw-9798	410	8	treasury	treasury	PROPN
taxlaw-9798	410	9	,	,	PUNCT
taxlaw-9798	410	10	explanatory	explanatory	ADJ
taxlaw-9798	410	11	memorandum	memorandum	NOUN
taxlaw-9798	410	12	on	on	ADP
taxlaw-9798	410	13	the	the	DET
taxlaw-9798	410	14	revenue	revenue	NOUN
taxlaw-9798	410	15	laws	law	NOUN
taxlaw-9798	410	16	amendment	amendment	NOUN
taxlaw-9798	410	17	bill	bill	NOUN
taxlaw-9798	410	18	,	,	PUNCT
taxlaw-9798	410	19	at	at	ADP
taxlaw-9798	410	20	75	75	NUM
taxlaw-9798	410	21	(	(	PUNCT
taxlaw-9798	410	22	2003	2003	NUM
taxlaw-9798	410	23	)	)	PUNCT
taxlaw-9798	410	24	(	(	PUNCT
taxlaw-9798	410	25	“	"	PUNCT
taxlaw-9798	410	26	it	it	PRON
taxlaw-9798	410	27	is	be	AUX
taxlaw-9798	410	28	proposed	propose	VERB
taxlaw-9798	410	29	that	that	SCONJ
taxlaw-9798	410	30	special	special	ADJ
taxlaw-9798	410	31	reporting	reporting	NOUN
taxlaw-9798	410	32	rules	rule	NOUN
taxlaw-9798	410	33	for	for	ADP
taxlaw-9798	410	34	transactions	transaction	NOUN
taxlaw-9798	410	35	that	that	PRON
taxlaw-9798	410	36	contain	contain	VERB
taxlaw-9798	410	37	indicators	indicator	NOUN
taxlaw-9798	410	38	of	of	ADP
taxlaw-9798	410	39	potential	potential	ADJ
taxlaw-9798	410	40	tax	tax	NOUN
taxlaw-9798	410	41	avoidance	avoidance	NOUN
taxlaw-9798	410	42	be	be	AUX
taxlaw-9798	410	43	introduced	introduce	VERB
taxlaw-9798	410	44	.	.	PUNCT
taxlaw-9798	411	1	the	the	DET
taxlaw-9798	411	2	purpose	purpose	NOUN
taxlaw-9798	411	3	of	of	ADP
taxlaw-9798	411	4	this	this	DET
taxlaw-9798	411	5	reporting	reporting	NOUN
taxlaw-9798	411	6	system	system	NOUN
taxlaw-9798	411	7	is	be	AUX
taxlaw-9798	411	8	to	to	PART
taxlaw-9798	411	9	uncover	uncover	VERB
taxlaw-9798	411	10	‘	'	PUNCT
taxlaw-9798	411	11	innovative	innovative	ADJ
taxlaw-9798	411	12	’	'	PUNCT
taxlaw-9798	411	13	corporate	corporate	ADJ
taxlaw-9798	411	14	tax	tax	NOUN
taxlaw-9798	411	15	products	product	NOUN
taxlaw-9798	411	16	that	that	PRON
taxlaw-9798	411	17	effectively	effectively	ADV
taxlaw-9798	411	18	cost	cost	VERB
taxlaw-9798	411	19	the	the	DET
taxlaw-9798	411	20	tax	tax	NOUN
taxlaw-9798	411	21	system	system	NOUN
taxlaw-9798	411	22	hundreds	hundred	NOUN
taxlaw-9798	411	23	of	of	ADP
taxlaw-9798	411	24	millions	million	NOUN
taxlaw-9798	411	25	(	(	PUNCT
taxlaw-9798	411	26	and	and	CCONJ
taxlaw-9798	411	27	perhaps	perhaps	ADV
taxlaw-9798	411	28	even	even	ADV
taxlaw-9798	411	29	billions	billion	NOUN
taxlaw-9798	411	30	)	)	PUNCT
taxlaw-9798	411	31	of	of	ADP
taxlaw-9798	411	32	rand	rand	NOUN
taxlaw-9798	411	33	annually	annually	ADV
taxlaw-9798	411	34	.	.	PUNCT
taxlaw-9798	411	35	”	"	PUNCT
taxlaw-9798	411	36	)	)	PUNCT
taxlaw-9798	411	37	.	.	PUNCT
taxlaw-9798	412	1	for	for	ADP
taxlaw-9798	412	2	ireland	ireland	PROPN
taxlaw-9798	412	3	,	,	PUNCT
taxlaw-9798	412	4	see	see	VERB
taxlaw-9798	412	5	committee	committee	NOUN
taxlaw-9798	412	6	stage	stage	NOUN
taxlaw-9798	412	7	debates	debate	NOUN
taxlaw-9798	412	8	on	on	ADP
taxlaw-9798	412	9	the	the	DET
taxlaw-9798	412	10	finance	finance	NOUN
taxlaw-9798	412	11	bill	bill	NOUN
taxlaw-9798	412	12	in	in	ADP
taxlaw-9798	412	13	the	the	DET
taxlaw-9798	412	14	houses	house	NOUN
taxlaw-9798	412	15	of	of	ADP
taxlaw-9798	412	16	the	the	DET
taxlaw-9798	412	17	oireachtas	oireachta	NOUN
taxlaw-9798	412	18	§	§	PROPN
taxlaw-9798	412	19	141	141	NUM
taxlaw-9798	412	20	(	(	PUNCT
taxlaw-9798	412	21	feb	feb	X
taxlaw-9798	412	22	.	.	PROPN
taxlaw-9798	412	23	24	24	NUM
taxlaw-9798	412	24	,	,	PUNCT
taxlaw-9798	412	25	2010	2010	NUM
taxlaw-9798	412	26	)	)	PUNCT
taxlaw-9798	412	27	(	(	PUNCT
taxlaw-9798	412	28	“	"	PUNCT
taxlaw-9798	412	29	the	the	DET
taxlaw-9798	412	30	primary	primary	ADJ
taxlaw-9798	412	31	purpose	purpose	NOUN
taxlaw-9798	412	32	of	of	ADP
taxlaw-9798	412	33	the	the	DET
taxlaw-9798	412	34	new	new	ADJ
taxlaw-9798	412	35	disclosure	disclosure	NOUN
taxlaw-9798	412	36	regime	regime	NOUN
taxlaw-9798	412	37	is	be	AUX
taxlaw-9798	412	38	to	to	PART
taxlaw-9798	412	39	constitute	constitute	VERB
taxlaw-9798	412	40	what	what	PRON
taxlaw-9798	412	41	can	can	AUX
taxlaw-9798	412	42	be	be	AUX
taxlaw-9798	412	43	regarded	regard	VERB
taxlaw-9798	412	44	as	as	ADP
taxlaw-9798	412	45	an	an	DET
taxlaw-9798	412	46	effective	effective	ADJ
taxlaw-9798	412	47	early	early	ADJ
taxlaw-9798	412	48	warning	warning	NOUN
taxlaw-9798	412	49	system	system	NOUN
taxlaw-9798	412	50	by	by	ADP
taxlaw-9798	412	51	obtaining	obtain	VERB
taxlaw-9798	412	52	information	information	NOUN
taxlaw-9798	412	53	on	on	ADP
taxlaw-9798	412	54	aggressive	aggressive	ADJ
taxlaw-9798	412	55	tax	tax	NOUN
taxlaw-9798	412	56	avoidance	avoidance	NOUN
taxlaw-9798	412	57	schemes	scheme	NOUN
taxlaw-9798	412	58	at	at	ADP
taxlaw-9798	412	59	an	an	DET
taxlaw-9798	412	60	early	early	ADJ
taxlaw-9798	412	61	stage	stage	NOUN
taxlaw-9798	412	62	before	before	SCONJ
taxlaw-9798	412	63	a	a	DET
taxlaw-9798	412	64	loss	loss	NOUN
taxlaw-9798	412	65	of	of	ADP
taxlaw-9798	412	66	taxation	taxation	NOUN
taxlaw-9798	412	67	becomes	become	VERB
taxlaw-9798	412	68	apparent	apparent	ADJ
taxlaw-9798	412	69	.	.	PUNCT
taxlaw-9798	413	1	the	the	DET
taxlaw-9798	413	2	government	government	NOUN
taxlaw-9798	413	3	can	can	AUX
taxlaw-9798	413	4	decide	decide	VERB
taxlaw-9798	413	5	,	,	PUNCT
taxlaw-9798	413	6	if	if	SCONJ
taxlaw-9798	413	7	appropriate	appropriate	ADJ
taxlaw-9798	413	8	,	,	PUNCT
taxlaw-9798	413	9	to	to	PART
taxlaw-9798	413	10	close	close	VERB
taxlaw-9798	413	11	such	such	ADJ
taxlaw-9798	413	12	schemes	scheme	NOUN
taxlaw-9798	413	13	down	down	ADP
taxlaw-9798	413	14	before	before	SCONJ
taxlaw-9798	413	15	they	they	PRON
taxlaw-9798	413	16	can	can	AUX
taxlaw-9798	413	17	do	do	VERB
taxlaw-9798	413	18	significant	significant	ADJ
taxlaw-9798	413	19	damage	damage	NOUN
taxlaw-9798	413	20	to	to	ADP
taxlaw-9798	413	21	tax	tax	NOUN
taxlaw-9798	413	22	revenues	revenue	NOUN
taxlaw-9798	413	23	.	.	PUNCT
taxlaw-9798	414	1	mandatory	mandatory	ADJ
taxlaw-9798	414	2	disclosure	disclosure	NOUN
taxlaw-9798	414	3	will	will	AUX
taxlaw-9798	414	4	provide	provide	VERB
taxlaw-9798	414	5	the	the	DET
taxlaw-9798	414	6	revenue	revenue	NOUN
taxlaw-9798	414	7	commissioners	commissioner	NOUN
taxlaw-9798	414	8	with	with	ADP
taxlaw-9798	414	9	an	an	DET
taxlaw-9798	414	10	important	important	ADJ
taxlaw-9798	414	11	instrument	instrument	NOUN
taxlaw-9798	414	12	to	to	PART
taxlaw-9798	414	13	tackle	tackle	VERB
taxlaw-9798	414	14	tax	tax	NOUN
taxlaw-9798	414	15	avoidance	avoidance	NOUN
taxlaw-9798	414	16	schemes	scheme	NOUN
taxlaw-9798	414	17	that	that	PRON
taxlaw-9798	414	18	are	be	AUX
taxlaw-9798	414	19	leading	lead	VERB
taxlaw-9798	414	20	to	to	ADP
taxlaw-9798	414	21	a	a	DET
taxlaw-9798	414	22	significant	significant	ADJ
taxlaw-9798	414	23	loss	loss	NOUN
taxlaw-9798	414	24	of	of	ADP
taxlaw-9798	414	25	taxation	taxation	NOUN
taxlaw-9798	414	26	revenue	revenue	NOUN
taxlaw-9798	414	27	”	"	PUNCT
taxlaw-9798	414	28	)	)	PUNCT
taxlaw-9798	414	29	.	.	PUNCT
taxlaw-9798	415	1	for	for	ADP
taxlaw-9798	415	2	portugal	portugal	PROPN
taxlaw-9798	415	3	,	,	PUNCT
taxlaw-9798	415	4	see	see	VERB
taxlaw-9798	415	5	the	the	DET
taxlaw-9798	415	6	introduction	introduction	NOUN
taxlaw-9798	415	7	to	to	ADP
taxlaw-9798	415	8	decree	decree	NOUN
taxlaw-9798	415	9	-	-	PUNCT
taxlaw-9798	415	10	law	law	NOUN
taxlaw-9798	415	11	29/2008	29/2008	NOUN
taxlaw-9798	415	12	.	.	PROPN
taxlaw-9798	416	1	for	for	ADP
taxlaw-9798	416	2	canada	canada	PROPN
taxlaw-9798	416	3	,	,	PUNCT
taxlaw-9798	416	4	see	see	VERB
taxlaw-9798	416	5	dep’t	dep’t	NOUN
taxlaw-9798	416	6	of	of	ADP
taxlaw-9798	416	7	finance	finance	PROPN
taxlaw-9798	416	8	canada	canada	PROPN
taxlaw-9798	416	9	,	,	PUNCT
taxlaw-9798	416	10	background	background	NOUN
taxlaw-9798	416	11	and	and	CCONJ
taxlaw-9798	416	12	description	description	NOUN
taxlaw-9798	416	13	of	of	ADP
taxlaw-9798	416	14	the	the	DET
taxlaw-9798	416	15	proposals	proposal	NOUN
taxlaw-9798	416	16	(	(	PUNCT
taxlaw-9798	416	17	may	may	PROPN
taxlaw-9798	416	18	7	7	NUM
taxlaw-9798	416	19	,	,	PUNCT
taxlaw-9798	416	20	2010	2010	NUM
taxlaw-9798	416	21	)	)	PUNCT
taxlaw-9798	416	22	;	;	PUNCT
taxlaw-9798	416	23	dep’t	dep’t	NOUN
taxlaw-9798	416	24	of	of	ADP
taxlaw-9798	416	25	finance	finance	PROPN
taxlaw-9798	416	26	canada	canada	PROPN
taxlaw-9798	416	27	,	,	PUNCT
taxlaw-9798	416	28	explanatory	explanatory	ADJ
taxlaw-9798	416	29	notes	note	NOUN
taxlaw-9798	416	30	in	in	ADP
taxlaw-9798	416	31	respect	respect	NOUN
taxlaw-9798	416	32	of	of	ADP
taxlaw-9798	416	33	legislative	legislative	ADJ
taxlaw-9798	416	34	proposals	proposal	NOUN
taxlaw-9798	416	35	relating	relate	VERB
taxlaw-9798	416	36	to	to	ADP
taxlaw-9798	416	37	the	the	DET
taxlaw-9798	416	38	income	income	NOUN
taxlaw-9798	416	39	tax	tax	NOUN
taxlaw-9798	416	40	act	act	NOUN
taxlaw-9798	416	41	and	and	CCONJ
taxlaw-9798	416	42	related	related	ADJ
taxlaw-9798	416	43	acts	act	NOUN
taxlaw-9798	416	44	and	and	CCONJ
taxlaw-9798	416	45	regulations	regulation	NOUN
taxlaw-9798	416	46	,	,	PUNCT
taxlaw-9798	416	47	at	at	ADP
taxlaw-9798	416	48	208	208	NUM
taxlaw-9798	416	49	(	(	PUNCT
taxlaw-9798	416	50	sept	sept	PROPN
taxlaw-9798	416	51	.	.	PROPN
taxlaw-9798	416	52	2010	2010	NUM
taxlaw-9798	416	53	)	)	PUNCT
taxlaw-9798	416	54	;	;	PUNCT
taxlaw-9798	416	55	dep’t	dep’t	NOUN
taxlaw-9798	416	56	of	of	ADP
taxlaw-9798	416	57	finance	finance	PROPN
taxlaw-9798	416	58	canada	canada	PROPN
taxlaw-9798	416	59	,	,	PUNCT
taxlaw-9798	416	60	explanatory	explanatory	ADJ
taxlaw-9798	416	61	notes	note	NOUN
taxlaw-9798	416	62	relating	relate	VERB
taxlaw-9798	416	63	to	to	ADP
taxlaw-9798	416	64	the	the	DET
taxlaw-9798	416	65	income	income	NOUN
taxlaw-9798	416	66	tax	tax	PROPN
taxlaw-9798	416	67	act	act	PROPN
taxlaw-9798	416	68	,	,	PUNCT
taxlaw-9798	416	69	the	the	DET
taxlaw-9798	416	70	excise	excise	NOUN
taxlaw-9798	416	71	tax	tax	NOUN
taxlaw-9798	416	72	act	act	NOUN
taxlaw-9798	416	73	and	and	CCONJ
taxlaw-9798	416	74	related	related	ADJ
taxlaw-9798	416	75	legislation	legislation	NOUN
taxlaw-9798	416	76	,	,	PUNCT
taxlaw-9798	416	77	at	at	ADP
taxlaw-9798	416	78	446	446	NUM
taxlaw-9798	416	79	(	(	PUNCT
taxlaw-9798	416	80	oct	oct	PROPN
taxlaw-9798	416	81	.	.	PROPN
taxlaw-9798	416	82	2012	2012	NUM
taxlaw-9798	416	83	)	)	PUNCT
taxlaw-9798	416	84	.	.	PUNCT
taxlaw-9798	417	1	139	139	NUM
taxlaw-9798	417	2	in	in	ADP
taxlaw-9798	417	3	south	south	PROPN
taxlaw-9798	417	4	africa	africa	PROPN
taxlaw-9798	417	5	,	,	PUNCT
taxlaw-9798	417	6	the	the	DET
taxlaw-9798	417	7	guidance	guidance	NOUN
taxlaw-9798	417	8	issued	issue	VERB
taxlaw-9798	417	9	by	by	ADP
taxlaw-9798	417	10	the	the	DET
taxlaw-9798	417	11	government	government	NOUN
taxlaw-9798	417	12	in	in	ADP
taxlaw-9798	417	13	2005	2005	NUM
taxlaw-9798	417	14	describes	describe	VERB
taxlaw-9798	417	15	at	at	ADP
taxlaw-9798	417	16	the	the	DET
taxlaw-9798	417	17	beginning	begin	VERB
taxlaw-9798	417	18	2022	2022	NUM
taxlaw-9798	417	19	]	]	PUNCT
taxlaw-9798	417	20	mandatory	mandatory	ADJ
taxlaw-9798	417	21	disclosure	disclosure	NOUN
taxlaw-9798	417	22	rules	rule	VERB
taxlaw-9798	417	23	141	141	NUM
taxlaw-9798	417	24	adopted	adopt	VERB
taxlaw-9798	417	25	reportable	reportable	ADJ
taxlaw-9798	417	26	transaction	transaction	NOUN
taxlaw-9798	417	27	disclosure	disclosure	NOUN
taxlaw-9798	417	28	regimes	regime	NOUN
taxlaw-9798	417	29	that	that	PRON
taxlaw-9798	417	30	apply	apply	VERB
taxlaw-9798	417	31	solely	solely	ADV
taxlaw-9798	417	32	to	to	ADP
taxlaw-9798	417	33	the	the	DET
taxlaw-9798	417	34	taxpayers	taxpayer	NOUN
taxlaw-9798	417	35	and	and	CCONJ
taxlaw-9798	417	36	not	not	PART
taxlaw-9798	417	37	to	to	ADP
taxlaw-9798	417	38	promoters	promoter	NOUN
taxlaw-9798	417	39	or	or	CCONJ
taxlaw-9798	417	40	other	other	ADJ
taxlaw-9798	417	41	intermediaries.140	intermediaries.140	NOUN
taxlaw-9798	417	42	despite	despite	SCONJ
taxlaw-9798	417	43	the	the	DET
taxlaw-9798	417	44	common	common	ADJ
taxlaw-9798	417	45	origins	origin	NOUN
taxlaw-9798	417	46	and	and	CCONJ
taxlaw-9798	417	47	aims	aim	NOUN
taxlaw-9798	417	48	of	of	ADP
taxlaw-9798	417	49	the	the	DET
taxlaw-9798	417	50	reporting	reporting	NOUN
taxlaw-9798	417	51	regimes	regime	NOUN
taxlaw-9798	417	52	adopted	adopt	VERB
taxlaw-9798	417	53	between	between	ADP
taxlaw-9798	417	54	2005	2005	NUM
taxlaw-9798	417	55	and	and	CCONJ
taxlaw-9798	417	56	2013	2013	NUM
taxlaw-9798	417	57	in	in	ADP
taxlaw-9798	417	58	south	south	PROPN
taxlaw-9798	417	59	africa	africa	PROPN
taxlaw-9798	417	60	,	,	PUNCT
taxlaw-9798	417	61	portugal	portugal	PROPN
taxlaw-9798	417	62	,	,	PUNCT
taxlaw-9798	417	63	ireland	ireland	PROPN
taxlaw-9798	417	64	,	,	PUNCT
taxlaw-9798	417	65	and	and	CCONJ
taxlaw-9798	417	66	canada	canada	PROPN
taxlaw-9798	417	67	,	,	PUNCT
taxlaw-9798	417	68	the	the	DET
taxlaw-9798	417	69	substance	substance	NOUN
taxlaw-9798	417	70	of	of	ADP
taxlaw-9798	417	71	the	the	DET
taxlaw-9798	417	72	rules	rule	NOUN
taxlaw-9798	417	73	differs	differ	NOUN
taxlaw-9798	417	74	,	,	PUNCT
taxlaw-9798	417	75	primarily	primarily	ADV
taxlaw-9798	417	76	on	on	ADP
taxlaw-9798	417	77	three	three	NUM
taxlaw-9798	417	78	fronts	front	NOUN
taxlaw-9798	417	79	:	:	PUNCT
taxlaw-9798	417	80	the	the	DET
taxlaw-9798	417	81	persons	person	NOUN
taxlaw-9798	417	82	subject	subject	ADJ
taxlaw-9798	417	83	to	to	ADP
taxlaw-9798	417	84	the	the	DET
taxlaw-9798	417	85	disclosure	disclosure	NOUN
taxlaw-9798	417	86	obligations	obligation	NOUN
taxlaw-9798	417	87	,	,	PUNCT
taxlaw-9798	417	88	the	the	DET
taxlaw-9798	417	89	transactions	transaction	NOUN
taxlaw-9798	417	90	required	require	VERB
taxlaw-9798	417	91	to	to	PART
taxlaw-9798	417	92	be	be	AUX
taxlaw-9798	417	93	disclosed	disclose	VERB
taxlaw-9798	417	94	,	,	PUNCT
taxlaw-9798	417	95	and	and	CCONJ
taxlaw-9798	417	96	the	the	DET
taxlaw-9798	417	97	time	time	NOUN
taxlaw-9798	417	98	when	when	SCONJ
taxlaw-9798	417	99	disclosure	disclosure	NOUN
taxlaw-9798	417	100	must	must	AUX
taxlaw-9798	417	101	be	be	AUX
taxlaw-9798	417	102	made	make	VERB
taxlaw-9798	417	103	.	.	PUNCT
taxlaw-9798	418	1	below	below	ADP
taxlaw-9798	418	2	we	we	PRON
taxlaw-9798	418	3	outline	outline	VERB
taxlaw-9798	418	4	the	the	DET
taxlaw-9798	418	5	key	key	ADJ
taxlaw-9798	418	6	features	feature	NOUN
taxlaw-9798	418	7	of	of	ADP
taxlaw-9798	418	8	the	the	DET
taxlaw-9798	418	9	mdrs	mdr	NOUN
taxlaw-9798	418	10	in	in	ADP
taxlaw-9798	418	11	each	each	PRON
taxlaw-9798	418	12	of	of	ADP
taxlaw-9798	418	13	these	these	DET
taxlaw-9798	418	14	countries	country	NOUN
taxlaw-9798	418	15	.	.	PUNCT
taxlaw-9798	419	1	south	south	PROPN
taxlaw-9798	419	2	africa	africa	PROPN
taxlaw-9798	419	3	adopted	adopt	VERB
taxlaw-9798	419	4	its	its	PRON
taxlaw-9798	419	5	“	"	PUNCT
taxlaw-9798	419	6	reportable	reportable	ADJ
taxlaw-9798	419	7	arrangements	arrangement	NOUN
taxlaw-9798	419	8	”	"	PUNCT
taxlaw-9798	419	9	regime	regime	NOUN
taxlaw-9798	419	10	in	in	ADP
taxlaw-9798	419	11	2005.141	2005.141	NUM
taxlaw-9798	419	12	under	under	ADP
taxlaw-9798	419	13	this	this	DET
taxlaw-9798	419	14	regime	regime	NOUN
taxlaw-9798	419	15	,	,	PUNCT
taxlaw-9798	419	16	the	the	DET
taxlaw-9798	419	17	primary	primary	ADJ
taxlaw-9798	419	18	disclosure	disclosure	NOUN
taxlaw-9798	419	19	obligation	obligation	NOUN
taxlaw-9798	419	20	is	be	AUX
taxlaw-9798	419	21	on	on	ADP
taxlaw-9798	419	22	the	the	DET
taxlaw-9798	419	23	promoter	promoter	NOUN
taxlaw-9798	419	24	of	of	ADP
taxlaw-9798	419	25	the	the	DET
taxlaw-9798	419	26	arrangement.142	arrangement.142	PROPN
taxlaw-9798	419	27	if	if	SCONJ
taxlaw-9798	419	28	there	there	PRON
taxlaw-9798	419	29	is	be	VERB
taxlaw-9798	419	30	no	no	DET
taxlaw-9798	419	31	resident	resident	ADJ
taxlaw-9798	419	32	promoter	promoter	NOUN
taxlaw-9798	419	33	,	,	PUNCT
taxlaw-9798	419	34	then	then	ADV
taxlaw-9798	419	35	other	other	ADJ
taxlaw-9798	419	36	“	"	PUNCT
taxlaw-9798	419	37	participants	participant	NOUN
taxlaw-9798	419	38	”	"	PUNCT
taxlaw-9798	419	39	of	of	ADP
taxlaw-9798	419	40	the	the	DET
taxlaw-9798	419	41	arrangement	arrangement	NOUN
taxlaw-9798	419	42	are	be	AUX
taxlaw-9798	419	43	subject	subject	ADJ
taxlaw-9798	419	44	to	to	ADP
taxlaw-9798	419	45	the	the	DET
taxlaw-9798	419	46	disclosure	disclosure	NOUN
taxlaw-9798	419	47	obligations.143	obligations.143	NOUN
taxlaw-9798	419	48	transactions	transaction	NOUN
taxlaw-9798	419	49	that	that	PRON
taxlaw-9798	419	50	are	be	AUX
taxlaw-9798	419	51	regarded	regard	VERB
taxlaw-9798	419	52	as	as	ADP
taxlaw-9798	419	53	reportable	reportable	ADJ
taxlaw-9798	419	54	include	include	VERB
taxlaw-9798	419	55	listed	list	VERB
taxlaw-9798	419	56	arrangements	arrangement	NOUN
taxlaw-9798	419	57	and	and	CCONJ
taxlaw-9798	419	58	arrangements	arrangement	NOUN
taxlaw-9798	419	59	expected	expect	VERB
taxlaw-9798	419	60	to	to	ADP
taxlaw-9798	419	61	of	of	ADP
taxlaw-9798	419	62	the	the	DET
taxlaw-9798	419	63	guide	guide	NOUN
taxlaw-9798	419	64	the	the	DET
taxlaw-9798	419	65	disclosure	disclosure	NOUN
taxlaw-9798	419	66	requirements	requirement	NOUN
taxlaw-9798	419	67	in	in	ADP
taxlaw-9798	419	68	the	the	DET
taxlaw-9798	419	69	united	united	ADJ
taxlaw-9798	419	70	kingdom	kingdom	PROPN
taxlaw-9798	419	71	,	,	PUNCT
taxlaw-9798	419	72	the	the	DET
taxlaw-9798	419	73	united	united	PROPN
taxlaw-9798	419	74	states	states	PROPN
taxlaw-9798	419	75	,	,	PUNCT
taxlaw-9798	419	76	and	and	CCONJ
taxlaw-9798	419	77	canada	canada	PROPN
taxlaw-9798	419	78	.	.	PUNCT
taxlaw-9798	420	1	see	see	VERB
taxlaw-9798	420	2	south	south	ADJ
taxlaw-9798	420	3	african	african	ADJ
taxlaw-9798	420	4	revenue	revenue	NOUN
taxlaw-9798	420	5	service	service	NOUN
taxlaw-9798	420	6	,	,	PUNCT
taxlaw-9798	420	7	reportable	reportable	ADJ
taxlaw-9798	420	8	arrangement	arrangement	NOUN
taxlaw-9798	420	9	guide	guide	NOUN
taxlaw-9798	420	10	2	2	NUM
taxlaw-9798	420	11	(	(	PUNCT
taxlaw-9798	420	12	mar	mar	PROPN
taxlaw-9798	420	13	.	.	PROPN
taxlaw-9798	420	14	1	1	NUM
taxlaw-9798	420	15	,	,	PUNCT
taxlaw-9798	420	16	2005	2005	NUM
taxlaw-9798	420	17	)	)	PUNCT
taxlaw-9798	420	18	.	.	PUNCT
taxlaw-9798	421	1	for	for	ADP
taxlaw-9798	421	2	ireland	ireland	PROPN
taxlaw-9798	421	3	,	,	PUNCT
taxlaw-9798	421	4	see	see	VERB
taxlaw-9798	421	5	committee	committee	NOUN
taxlaw-9798	421	6	stage	stage	NOUN
taxlaw-9798	421	7	debates	debate	NOUN
taxlaw-9798	421	8	on	on	ADP
taxlaw-9798	421	9	the	the	DET
taxlaw-9798	421	10	finance	finance	NOUN
taxlaw-9798	421	11	bill	bill	NOUN
taxlaw-9798	421	12	in	in	ADP
taxlaw-9798	421	13	the	the	DET
taxlaw-9798	421	14	houses	house	NOUN
taxlaw-9798	421	15	of	of	ADP
taxlaw-9798	421	16	the	the	DET
taxlaw-9798	421	17	oireachtas	oireachta	NOUN
taxlaw-9798	421	18	§	§	PROPN
taxlaw-9798	421	19	141	141	NUM
taxlaw-9798	421	20	(	(	PUNCT
taxlaw-9798	421	21	feb	feb	X
taxlaw-9798	421	22	.	.	PROPN
taxlaw-9798	421	23	24	24	NUM
taxlaw-9798	421	24	,	,	PUNCT
taxlaw-9798	421	25	2010	2010	NUM
taxlaw-9798	421	26	)	)	PUNCT
taxlaw-9798	421	27	(	(	PUNCT
taxlaw-9798	421	28	“	"	PUNCT
taxlaw-9798	421	29	other	other	ADJ
taxlaw-9798	421	30	jurisdictions	jurisdiction	NOUN
taxlaw-9798	421	31	such	such	ADJ
taxlaw-9798	421	32	as	as	ADP
taxlaw-9798	421	33	the	the	DET
taxlaw-9798	421	34	united	united	ADJ
taxlaw-9798	421	35	kingdom	kingdom	PROPN
taxlaw-9798	421	36	,	,	PUNCT
taxlaw-9798	421	37	south	south	PROPN
taxlaw-9798	421	38	africa	africa	PROPN
taxlaw-9798	421	39	,	,	PUNCT
taxlaw-9798	421	40	new	new	PROPN
taxlaw-9798	421	41	zealand	zealand	PROPN
taxlaw-9798	421	42	,	,	PUNCT
taxlaw-9798	421	43	australia	australia	PROPN
taxlaw-9798	421	44	,	,	PUNCT
taxlaw-9798	421	45	and	and	CCONJ
taxlaw-9798	421	46	the	the	DET
taxlaw-9798	421	47	united	united	PROPN
taxlaw-9798	421	48	states	states	PROPN
taxlaw-9798	421	49	all	all	PRON
taxlaw-9798	421	50	have	have	AUX
taxlaw-9798	421	51	running	run	VERB
taxlaw-9798	421	52	through	through	ADP
taxlaw-9798	421	53	their	their	PRON
taxlaw-9798	421	54	legislation	legislation	NOUN
taxlaw-9798	421	55	a	a	DET
taxlaw-9798	421	56	common	common	ADJ
taxlaw-9798	421	57	purpose	purpose	NOUN
taxlaw-9798	421	58	,	,	PUNCT
taxlaw-9798	421	59	namely	namely	ADV
taxlaw-9798	421	60	,	,	PUNCT
taxlaw-9798	421	61	the	the	DET
taxlaw-9798	421	62	need	need	NOUN
taxlaw-9798	421	63	to	to	PART
taxlaw-9798	421	64	know	know	VERB
taxlaw-9798	421	65	as	as	ADV
taxlaw-9798	421	66	early	early	ADV
taxlaw-9798	421	67	as	as	ADP
taxlaw-9798	421	68	possible	possible	ADJ
taxlaw-9798	421	69	the	the	DET
taxlaw-9798	421	70	details	detail	NOUN
taxlaw-9798	421	71	of	of	ADP
taxlaw-9798	421	72	schemes	scheme	NOUN
taxlaw-9798	421	73	they	they	PRON
taxlaw-9798	421	74	may	may	AUX
taxlaw-9798	421	75	not	not	PART
taxlaw-9798	421	76	consider	consider	VERB
taxlaw-9798	421	77	acceptable	acceptable	ADJ
taxlaw-9798	421	78	.	.	PUNCT
taxlaw-9798	422	1	timely	timely	ADJ
taxlaw-9798	422	2	information	information	NOUN
taxlaw-9798	422	3	is	be	AUX
taxlaw-9798	422	4	crucial	crucial	ADJ
taxlaw-9798	422	5	to	to	ADP
taxlaw-9798	422	6	combating	combat	VERB
taxlaw-9798	422	7	tax	tax	NOUN
taxlaw-9798	422	8	avoidance	avoidance	NOUN
taxlaw-9798	422	9	.	.	PUNCT
taxlaw-9798	423	1	it	it	PRON
taxlaw-9798	423	2	is	be	AUX
taxlaw-9798	423	3	only	only	ADV
taxlaw-9798	423	4	where	where	SCONJ
taxlaw-9798	423	5	schemes	scheme	NOUN
taxlaw-9798	423	6	are	be	AUX
taxlaw-9798	423	7	known	know	VERB
taxlaw-9798	423	8	that	that	SCONJ
taxlaw-9798	423	9	they	they	PRON
taxlaw-9798	423	10	can	can	AUX
taxlaw-9798	423	11	be	be	AUX
taxlaw-9798	423	12	challenged	challenge	VERB
taxlaw-9798	423	13	and	and	CCONJ
taxlaw-9798	423	14	,	,	PUNCT
taxlaw-9798	423	15	where	where	SCONJ
taxlaw-9798	423	16	appropriate	appropriate	ADJ
taxlaw-9798	423	17	,	,	PUNCT
taxlaw-9798	423	18	existing	exist	VERB
taxlaw-9798	423	19	legislation	legislation	NOUN
taxlaw-9798	423	20	amended	amend	VERB
taxlaw-9798	423	21	or	or	CCONJ
taxlaw-9798	423	22	new	new	ADJ
taxlaw-9798	423	23	legislation	legislation	NOUN
taxlaw-9798	423	24	introduced	introduce	VERB
taxlaw-9798	423	25	to	to	PART
taxlaw-9798	423	26	deal	deal	VERB
taxlaw-9798	423	27	with	with	ADP
taxlaw-9798	423	28	them	they	PRON
taxlaw-9798	423	29	.	.	PUNCT
taxlaw-9798	424	1	the	the	DET
taxlaw-9798	424	2	earlier	early	ADV
taxlaw-9798	424	3	in	in	ADP
taxlaw-9798	424	4	the	the	DET
taxlaw-9798	424	5	life	life	NOUN
taxlaw-9798	424	6	cycle	cycle	NOUN
taxlaw-9798	424	7	of	of	ADP
taxlaw-9798	424	8	a	a	DET
taxlaw-9798	424	9	scheme	scheme	NOUN
taxlaw-9798	424	10	that	that	SCONJ
taxlaw-9798	424	11	the	the	DET
taxlaw-9798	424	12	tax	tax	NOUN
taxlaw-9798	424	13	authorities	authority	NOUN
taxlaw-9798	424	14	learn	learn	VERB
taxlaw-9798	424	15	about	about	ADP
taxlaw-9798	424	16	it	it	PRON
taxlaw-9798	424	17	,	,	PUNCT
taxlaw-9798	424	18	the	the	PRON
taxlaw-9798	424	19	more	more	ADV
taxlaw-9798	424	20	effectively	effectively	ADV
taxlaw-9798	424	21	it	it	PRON
taxlaw-9798	424	22	can	can	AUX
taxlaw-9798	424	23	be	be	AUX
taxlaw-9798	424	24	closed	close	VERB
taxlaw-9798	424	25	down	down	ADP
taxlaw-9798	424	26	before	before	SCONJ
taxlaw-9798	424	27	it	it	PRON
taxlaw-9798	424	28	inflicts	inflict	VERB
taxlaw-9798	424	29	significant	significant	ADJ
taxlaw-9798	424	30	fiscal	fiscal	ADJ
taxlaw-9798	424	31	damage	damage	NOUN
taxlaw-9798	424	32	.	.	PUNCT
taxlaw-9798	424	33	”	"	PUNCT
taxlaw-9798	424	34	)	)	PUNCT
taxlaw-9798	424	35	.	.	PUNCT
taxlaw-9798	425	1	in	in	ADP
taxlaw-9798	425	2	portugal	portugal	PROPN
taxlaw-9798	425	3	,	,	PUNCT
taxlaw-9798	425	4	the	the	DET
taxlaw-9798	425	5	introduction	introduction	NOUN
taxlaw-9798	425	6	to	to	ADP
taxlaw-9798	425	7	decree	decree	NOUN
taxlaw-9798	425	8	-	-	PUNCT
taxlaw-9798	425	9	law	law	NOUN
taxlaw-9798	425	10	29/2008	29/2008	NOUN
taxlaw-9798	425	11	cites	cite	VERB
taxlaw-9798	425	12	the	the	DET
taxlaw-9798	425	13	disclosure	disclosure	NOUN
taxlaw-9798	425	14	regimes	regime	NOUN
taxlaw-9798	425	15	of	of	ADP
taxlaw-9798	425	16	the	the	DET
taxlaw-9798	425	17	united	united	PROPN
taxlaw-9798	425	18	states	states	PROPN
taxlaw-9798	425	19	,	,	PUNCT
taxlaw-9798	425	20	canada	canada	PROPN
taxlaw-9798	425	21	,	,	PUNCT
taxlaw-9798	425	22	and	and	CCONJ
taxlaw-9798	425	23	united	united	ADJ
taxlaw-9798	425	24	kingdom	kingdom	PROPN
taxlaw-9798	425	25	as	as	ADP
taxlaw-9798	425	26	influences	influence	NOUN
taxlaw-9798	425	27	.	.	PUNCT
taxlaw-9798	426	1	in	in	ADP
taxlaw-9798	426	2	canada	canada	PROPN
taxlaw-9798	426	3	,	,	PUNCT
taxlaw-9798	426	4	several	several	ADJ
taxlaw-9798	426	5	publications	publication	NOUN
taxlaw-9798	426	6	mentioned	mention	VERB
taxlaw-9798	426	7	the	the	DET
taxlaw-9798	426	8	u.s	u.s	PROPN
taxlaw-9798	426	9	.	.	PROPN
taxlaw-9798	426	10	and	and	CCONJ
taxlaw-9798	426	11	uk	uk	PROPN
taxlaw-9798	426	12	regimes	regime	NOUN
taxlaw-9798	426	13	as	as	ADP
taxlaw-9798	426	14	a	a	DET
taxlaw-9798	426	15	model	model	NOUN
taxlaw-9798	426	16	for	for	ADP
taxlaw-9798	426	17	canada	canada	PROPN
taxlaw-9798	426	18	’s	’s	PART
taxlaw-9798	426	19	regime	regime	NOUN
taxlaw-9798	426	20	.	.	PUNCT
taxlaw-9798	427	1	see	see	VERB
taxlaw-9798	427	2	gilles	gilles	PROPN
taxlaw-9798	427	3	n.	n.	PROPN
taxlaw-9798	427	4	larin	larin	PROPN
taxlaw-9798	427	5	&	&	CCONJ
taxlaw-9798	427	6	robert	robert	PROPN
taxlaw-9798	427	7	duong	duong	PROPN
taxlaw-9798	427	8	,	,	PUNCT
taxlaw-9798	427	9	effective	effective	ADJ
taxlaw-9798	427	10	responses	response	NOUN
taxlaw-9798	427	11	to	to	ADP
taxlaw-9798	427	12	aggressive	aggressive	ADJ
taxlaw-9798	427	13	tax	tax	NOUN
taxlaw-9798	427	14	planning	planning	NOUN
taxlaw-9798	427	15	what	what	PRON
taxlaw-9798	427	16	canada	canada	PROPN
taxlaw-9798	427	17	can	can	AUX
taxlaw-9798	427	18	learn	learn	VERB
taxlaw-9798	427	19	from	from	ADP
taxlaw-9798	427	20	other	other	ADJ
taxlaw-9798	427	21	jurisdictions	jurisdiction	NOUN
taxlaw-9798	427	22	instalment	instalment	NOUN
taxlaw-9798	427	23	4	4	NUM
taxlaw-9798	427	24	:	:	PUNCT
taxlaw-9798	427	25	united	united	ADJ
taxlaw-9798	427	26	kingdom	kingdom	PROPN
taxlaw-9798	427	27	disclosure	disclosure	NOUN
taxlaw-9798	427	28	rules	rule	NOUN
taxlaw-9798	427	29	,	,	PUNCT
taxlaw-9798	427	30	rsch	rsch	PROPN
taxlaw-9798	427	31	.	.	PUNCT
taxlaw-9798	428	1	chair	chair	PROPN
taxlaw-9798	428	2	tax’n	tax’n	NUM
taxlaw-9798	428	3	&	&	CCONJ
taxlaw-9798	428	4	pub	pub	NOUN
taxlaw-9798	428	5	.	.	PUNCT
taxlaw-9798	429	1	fin	fin	NOUN
taxlaw-9798	429	2	.	.	PUNCT
taxlaw-9798	430	1	(	(	PUNCT
taxlaw-9798	430	2	july	july	PROPN
taxlaw-9798	430	3	2009	2009	NUM
taxlaw-9798	430	4	)	)	PUNCT
taxlaw-9798	430	5	;	;	PUNCT
taxlaw-9798	430	6	gilles	gilles	PROPN
taxlaw-9798	430	7	larin	larin	PROPN
taxlaw-9798	430	8	,	,	PUNCT
taxlaw-9798	430	9	some	some	DET
taxlaw-9798	430	10	thoughts	thought	NOUN
taxlaw-9798	430	11	on	on	ADP
taxlaw-9798	430	12	disclosure	disclosure	NOUN
taxlaw-9798	430	13	rules	rule	NOUN
taxlaw-9798	430	14	in	in	ADP
taxlaw-9798	430	15	canada	canada	PROPN
taxlaw-9798	430	16	:	:	PUNCT
taxlaw-9798	430	17	a	a	DET
taxlaw-9798	430	18	peek	peek	NOUN
taxlaw-9798	430	19	into	into	ADP
taxlaw-9798	430	20	the	the	DET
taxlaw-9798	430	21	future	future	NOUN
taxlaw-9798	430	22	,	,	PUNCT
taxlaw-9798	430	23	61	61	NUM
taxlaw-9798	430	24	can	can	NOUN
taxlaw-9798	430	25	.	.	PUNCT
taxlaw-9798	431	1	tax	tax	NOUN
taxlaw-9798	431	2	j.	j.	PROPN
taxlaw-9798	431	3	209	209	NUM
taxlaw-9798	431	4	(	(	PUNCT
taxlaw-9798	431	5	2013	2013	NUM
taxlaw-9798	431	6	)	)	PUNCT
taxlaw-9798	431	7	.	.	PUNCT
taxlaw-9798	432	1	140	140	NUM
taxlaw-9798	432	2	for	for	ADP
taxlaw-9798	432	3	example	example	NOUN
taxlaw-9798	432	4	,	,	PUNCT
taxlaw-9798	432	5	israel	israel	PROPN
taxlaw-9798	432	6	adopted	adopt	VERB
taxlaw-9798	432	7	in	in	ADP
taxlaw-9798	432	8	2007	2007	NUM
taxlaw-9798	432	9	a	a	DET
taxlaw-9798	432	10	reporting	reporting	NOUN
taxlaw-9798	432	11	requirement	requirement	NOUN
taxlaw-9798	432	12	for	for	ADP
taxlaw-9798	432	13	taxpayers	taxpayer	NOUN
taxlaw-9798	432	14	participating	participate	VERB
taxlaw-9798	432	15	in	in	ADP
taxlaw-9798	432	16	certain	certain	ADJ
taxlaw-9798	432	17	reportable	reportable	ADJ
taxlaw-9798	432	18	transactions	transaction	NOUN
taxlaw-9798	432	19	.	.	PUNCT
taxlaw-9798	433	1	see	see	VERB
taxlaw-9798	433	2	income	income	NOUN
taxlaw-9798	433	3	tax	tax	NOUN
taxlaw-9798	433	4	regulations	regulation	NOUN
taxlaw-9798	433	5	(	(	PUNCT
taxlaw-9798	433	6	reportable	reportable	ADJ
taxlaw-9798	433	7	tax	tax	NOUN
taxlaw-9798	433	8	planning	planning	NOUN
taxlaw-9798	433	9	)	)	PUNCT
taxlaw-9798	433	10	5767	5767	NUM
taxlaw-9798	433	11	-	-	SYM
taxlaw-9798	433	12	2006	2006	NUM
taxlaw-9798	433	13	;	;	PUNCT
taxlaw-9798	433	14	vat	vat	NOUN
taxlaw-9798	433	15	regulations	regulation	NOUN
taxlaw-9798	433	16	(	(	PUNCT
taxlaw-9798	433	17	reportable	reportable	ADJ
taxlaw-9798	433	18	tax	tax	NOUN
taxlaw-9798	433	19	planning	planning	NOUN
taxlaw-9798	433	20	)	)	PUNCT
taxlaw-9798	433	21	5767	5767	NUM
taxlaw-9798	433	22	-	-	SYM
taxlaw-9798	433	23	2006	2006	NUM
taxlaw-9798	433	24	.	.	PUNCT
taxlaw-9798	434	1	australia	australia	PROPN
taxlaw-9798	434	2	introduced	introduce	VERB
taxlaw-9798	434	3	in	in	ADP
taxlaw-9798	434	4	2011	2011	NUM
taxlaw-9798	434	5	a	a	DET
taxlaw-9798	434	6	reportable	reportable	ADJ
taxlaw-9798	434	7	tax	tax	NOUN
taxlaw-9798	434	8	position	position	NOUN
taxlaw-9798	434	9	regime	regime	NOUN
taxlaw-9798	434	10	which	which	PRON
taxlaw-9798	434	11	requires	require	VERB
taxlaw-9798	434	12	corporate	corporate	ADJ
taxlaw-9798	434	13	taxpayers	taxpayer	NOUN
taxlaw-9798	434	14	to	to	PART
taxlaw-9798	434	15	report	report	VERB
taxlaw-9798	434	16	certain	certain	ADJ
taxlaw-9798	434	17	tax	tax	NOUN
taxlaw-9798	434	18	position	position	NOUN
taxlaw-9798	434	19	.	.	PUNCT
taxlaw-9798	435	1	see	see	VERB
taxlaw-9798	435	2	michael	michael	PROPN
taxlaw-9798	435	3	walpole	walpole	PROPN
taxlaw-9798	435	4	&	&	CCONJ
taxlaw-9798	435	5	david	david	PROPN
taxlaw-9798	435	6	salter	salter	PROPN
taxlaw-9798	435	7	,	,	PUNCT
taxlaw-9798	435	8	regulation	regulation	NOUN
taxlaw-9798	435	9	of	of	ADP
taxlaw-9798	435	10	tax	tax	NOUN
taxlaw-9798	435	11	agents	agent	NOUN
taxlaw-9798	435	12	in	in	ADP
taxlaw-9798	435	13	australia	australia	PROPN
taxlaw-9798	435	14	,	,	PUNCT
taxlaw-9798	435	15	12	12	NUM
taxlaw-9798	435	16	ejtr	ejtr	NOUN
taxlaw-9798	435	17	335	335	NUM
taxlaw-9798	435	18	,	,	PUNCT
taxlaw-9798	435	19	355	355	NUM
taxlaw-9798	435	20	-	-	SYM
taxlaw-9798	435	21	56	56	NUM
taxlaw-9798	435	22	(	(	PUNCT
taxlaw-9798	435	23	2014	2014	NUM
taxlaw-9798	435	24	)	)	PUNCT
taxlaw-9798	435	25	.	.	PUNCT
taxlaw-9798	436	1	as	as	SCONJ
taxlaw-9798	436	2	these	these	DET
taxlaw-9798	436	3	regimes	regime	NOUN
taxlaw-9798	436	4	do	do	AUX
taxlaw-9798	436	5	not	not	PART
taxlaw-9798	436	6	impose	impose	VERB
taxlaw-9798	436	7	reporting	report	VERB
taxlaw-9798	436	8	obligations	obligation	NOUN
taxlaw-9798	436	9	on	on	ADP
taxlaw-9798	436	10	intermediaries	intermediary	NOUN
taxlaw-9798	436	11	,	,	PUNCT
taxlaw-9798	436	12	they	they	PRON
taxlaw-9798	436	13	are	be	AUX
taxlaw-9798	436	14	outside	outside	ADP
taxlaw-9798	436	15	the	the	DET
taxlaw-9798	436	16	scope	scope	NOUN
taxlaw-9798	436	17	of	of	ADP
taxlaw-9798	436	18	this	this	DET
taxlaw-9798	436	19	article	article	NOUN
taxlaw-9798	436	20	.	.	PUNCT
taxlaw-9798	437	1	141	141	NUM
taxlaw-9798	437	2	south	south	PROPN
taxlaw-9798	437	3	africa	africa	PROPN
taxlaw-9798	437	4	initially	initially	ADV
taxlaw-9798	437	5	imposed	impose	VERB
taxlaw-9798	437	6	the	the	DET
taxlaw-9798	437	7	disclosure	disclosure	NOUN
taxlaw-9798	437	8	obligation	obligation	NOUN
taxlaw-9798	437	9	on	on	ADP
taxlaw-9798	437	10	corporate	corporate	ADJ
taxlaw-9798	437	11	and	and	CCONJ
taxlaw-9798	437	12	trust	trust	NOUN
taxlaw-9798	437	13	taxpayers	taxpayer	NOUN
taxlaw-9798	437	14	only	only	ADV
taxlaw-9798	437	15	,	,	PUNCT
taxlaw-9798	437	16	and	and	CCONJ
taxlaw-9798	437	17	only	only	ADV
taxlaw-9798	437	18	in	in	ADP
taxlaw-9798	437	19	respect	respect	NOUN
taxlaw-9798	437	20	of	of	ADP
taxlaw-9798	437	21	listed	list	VERB
taxlaw-9798	437	22	transactions	transaction	NOUN
taxlaw-9798	437	23	(	(	PUNCT
taxlaw-9798	437	24	essentially	essentially	ADV
taxlaw-9798	437	25	,	,	PUNCT
taxlaw-9798	437	26	those	those	PRON
taxlaw-9798	437	27	involving	involve	VERB
taxlaw-9798	437	28	hybrid	hybrid	ADJ
taxlaw-9798	437	29	instruments	instrument	NOUN
taxlaw-9798	437	30	)	)	PUNCT
taxlaw-9798	437	31	,	,	PUNCT
taxlaw-9798	437	32	and	and	CCONJ
taxlaw-9798	437	33	transactions	transaction	NOUN
taxlaw-9798	437	34	that	that	PRON
taxlaw-9798	437	35	provide	provide	VERB
taxlaw-9798	437	36	for	for	ADP
taxlaw-9798	437	37	a	a	DET
taxlaw-9798	437	38	variation	variation	NOUN
taxlaw-9798	437	39	of	of	ADP
taxlaw-9798	437	40	interest	interest	NOUN
taxlaw-9798	437	41	,	,	PUNCT
taxlaw-9798	437	42	fees	fee	NOUN
taxlaw-9798	437	43	,	,	PUNCT
taxlaw-9798	437	44	etc	etc	X
taxlaw-9798	437	45	.	.	X
taxlaw-9798	437	46	if	if	SCONJ
taxlaw-9798	437	47	the	the	DET
taxlaw-9798	437	48	actual	actual	ADJ
taxlaw-9798	437	49	tax	tax	NOUN
taxlaw-9798	437	50	benefits	benefit	NOUN
taxlaw-9798	437	51	differed	differ	VERB
taxlaw-9798	437	52	from	from	ADP
taxlaw-9798	437	53	the	the	DET
taxlaw-9798	437	54	anticipated	anticipate	VERB
taxlaw-9798	437	55	tax	tax	NOUN
taxlaw-9798	437	56	benefits	benefit	NOUN
taxlaw-9798	437	57	.	.	PUNCT
taxlaw-9798	438	1	however	however	ADV
taxlaw-9798	438	2	,	,	PUNCT
taxlaw-9798	438	3	the	the	DET
taxlaw-9798	438	4	number	number	NOUN
taxlaw-9798	438	5	of	of	ADP
taxlaw-9798	438	6	disclosures	disclosure	NOUN
taxlaw-9798	438	7	proved	prove	VERB
taxlaw-9798	438	8	disappointing	disappointing	ADJ
taxlaw-9798	438	9	.	.	PUNCT
taxlaw-9798	439	1	it	it	PRON
taxlaw-9798	439	2	was	be	AUX
taxlaw-9798	439	3	noted	note	VERB
taxlaw-9798	439	4	that	that	SCONJ
taxlaw-9798	439	5	taxpayers	taxpayer	NOUN
taxlaw-9798	439	6	“	"	PUNCT
taxlaw-9798	439	7	raised	raise	VERB
taxlaw-9798	439	8	technical	technical	ADJ
taxlaw-9798	439	9	points	point	NOUN
taxlaw-9798	439	10	to	to	PART
taxlaw-9798	439	11	avoid	avoid	VERB
taxlaw-9798	439	12	reporting	report	VERB
taxlaw-9798	439	13	or	or	CCONJ
taxlaw-9798	439	14	restructured	restructure	VERB
taxlaw-9798	439	15	their	their	PRON
taxlaw-9798	439	16	transactions	transaction	NOUN
taxlaw-9798	439	17	to	to	PART
taxlaw-9798	439	18	avoid	avoid	VERB
taxlaw-9798	439	19	the	the	DET
taxlaw-9798	439	20	triggers	trigger	NOUN
taxlaw-9798	439	21	for	for	ADP
taxlaw-9798	439	22	reporting	report	VERB
taxlaw-9798	439	23	.	.	PUNCT
taxlaw-9798	439	24	”	"	PUNCT
taxlaw-9798	440	1	the	the	DET
taxlaw-9798	440	2	mdrs	mdr	NOUN
taxlaw-9798	440	3	were	be	AUX
taxlaw-9798	440	4	therefore	therefore	ADV
taxlaw-9798	440	5	substantially	substantially	ADV
taxlaw-9798	440	6	amended	amend	VERB
taxlaw-9798	440	7	,	,	PUNCT
taxlaw-9798	440	8	to	to	PART
taxlaw-9798	440	9	impose	impose	VERB
taxlaw-9798	440	10	the	the	DET
taxlaw-9798	440	11	primary	primary	ADJ
taxlaw-9798	440	12	disclosure	disclosure	NOUN
taxlaw-9798	440	13	obligation	obligation	NOUN
taxlaw-9798	440	14	on	on	ADP
taxlaw-9798	440	15	promoters	promoter	NOUN
taxlaw-9798	440	16	,	,	PUNCT
taxlaw-9798	440	17	and	and	CCONJ
taxlaw-9798	440	18	to	to	PART
taxlaw-9798	440	19	widen	widen	VERB
taxlaw-9798	440	20	the	the	DET
taxlaw-9798	440	21	scope	scope	NOUN
taxlaw-9798	440	22	of	of	ADP
taxlaw-9798	440	23	the	the	DET
taxlaw-9798	440	24	arrangements	arrangement	NOUN
taxlaw-9798	440	25	subject	subject	ADJ
taxlaw-9798	440	26	to	to	ADP
taxlaw-9798	440	27	the	the	DET
taxlaw-9798	440	28	reporting	reporting	NOUN
taxlaw-9798	440	29	requirement	requirement	NOUN
taxlaw-9798	440	30	,	,	PUNCT
taxlaw-9798	440	31	with	with	ADP
taxlaw-9798	440	32	a	a	DET
taxlaw-9798	440	33	catch	catch	NOUN
taxlaw-9798	440	34	-	-	PUNCT
taxlaw-9798	440	35	all	all	DET
taxlaw-9798	440	36	“	"	PUNCT
taxlaw-9798	440	37	hallmark	hallmark	NOUN
taxlaw-9798	440	38	”	"	PUNCT
taxlaw-9798	440	39	linked	link	VERB
taxlaw-9798	440	40	to	to	ADP
taxlaw-9798	440	41	the	the	DET
taxlaw-9798	440	42	gaar	gaar	NOUN
taxlaw-9798	440	43	.	.	PUNCT
taxlaw-9798	441	1	see	see	VERB
taxlaw-9798	441	2	sars	sar	NOUN
taxlaw-9798	441	3	,	,	PUNCT
taxlaw-9798	441	4	explanatory	explanatory	ADJ
taxlaw-9798	441	5	memorandum	memorandum	NOUN
taxlaw-9798	441	6	on	on	ADP
taxlaw-9798	441	7	the	the	DET
taxlaw-9798	441	8	revenue	revenue	NOUN
taxlaw-9798	441	9	laws	law	NOUN
taxlaw-9798	441	10	amendment	amendment	PROPN
taxlaw-9798	441	11	bill	bill	PROPN
taxlaw-9798	441	12	2006	2006	NUM
taxlaw-9798	441	13	,	,	PUNCT
taxlaw-9798	441	14	at	at	ADP
taxlaw-9798	441	15	61	61	NUM
taxlaw-9798	441	16	-	-	SYM
taxlaw-9798	441	17	66	66	NUM
taxlaw-9798	441	18	(	(	PUNCT
taxlaw-9798	441	19	2006	2006	NUM
taxlaw-9798	441	20	)	)	PUNCT
taxlaw-9798	441	21	.	.	PUNCT
taxlaw-9798	442	1	see	see	VERB
taxlaw-9798	442	2	also	also	ADV
taxlaw-9798	442	3	sars	sar	NOUN
taxlaw-9798	442	4	,	,	PUNCT
taxlaw-9798	442	5	media	medium	NOUN
taxlaw-9798	442	6	release	release	NOUN
taxlaw-9798	442	7	–	–	PUNCT
taxlaw-9798	442	8	new	new	ADJ
taxlaw-9798	442	9	reportable	reportable	ADJ
taxlaw-9798	442	10	arrangements	arrangement	NOUN
taxlaw-9798	442	11	legislation	legislation	NOUN
taxlaw-9798	442	12	takes	take	VERB
taxlaw-9798	442	13	effect	effect	NOUN
taxlaw-9798	442	14	(	(	PUNCT
taxlaw-9798	442	15	apr	apr	NOUN
taxlaw-9798	442	16	.	.	PROPN
taxlaw-9798	442	17	9	9	NUM
taxlaw-9798	442	18	,	,	PUNCT
taxlaw-9798	442	19	2008	2008	NUM
taxlaw-9798	442	20	)	)	PUNCT
taxlaw-9798	442	21	.	.	PUNCT
taxlaw-9798	443	1	142	142	NUM
taxlaw-9798	443	2	“	"	PUNCT
taxlaw-9798	443	3	promoter	promoter	NOUN
taxlaw-9798	443	4	”	"	PUNCT
taxlaw-9798	443	5	is	be	AUX
taxlaw-9798	443	6	defined	define	VERB
taxlaw-9798	443	7	under	under	ADP
taxlaw-9798	443	8	taa	taa	PROPN
taxlaw-9798	443	9	§	§	PROPN
taxlaw-9798	443	10	34	34	NUM
taxlaw-9798	443	11	as	as	ADP
taxlaw-9798	443	12	“	"	PUNCT
taxlaw-9798	443	13	[	[	X
taxlaw-9798	443	14	the	the	DET
taxlaw-9798	443	15	person	person	NOUN
taxlaw-9798	443	16	]	]	PUNCT
taxlaw-9798	443	17	principally	principally	ADV
taxlaw-9798	443	18	responsible	responsible	ADJ
taxlaw-9798	443	19	for	for	ADP
taxlaw-9798	443	20	organising	organise	VERB
taxlaw-9798	443	21	,	,	PUNCT
taxlaw-9798	443	22	designing	designing	NOUN
taxlaw-9798	443	23	,	,	PUNCT
taxlaw-9798	443	24	selling	selling	NOUN
taxlaw-9798	443	25	,	,	PUNCT
taxlaw-9798	443	26	financing	financing	NOUN
taxlaw-9798	443	27	or	or	CCONJ
taxlaw-9798	443	28	managing	manage	VERB
taxlaw-9798	443	29	the	the	DET
taxlaw-9798	443	30	…	…	PUNCT
taxlaw-9798	443	31	arrangement	arrangement	NOUN
taxlaw-9798	443	32	.	.	PUNCT
taxlaw-9798	443	33	”	"	PUNCT
taxlaw-9798	444	1	143	143	NUM
taxlaw-9798	444	2	taa	taa	X
taxlaw-9798	444	3	§	§	PROPN
taxlaw-9798	444	4	37	37	NUM
taxlaw-9798	444	5	.	.	PUNCT
taxlaw-9798	445	1	see	see	VERB
taxlaw-9798	445	2	taa	taa	PROPN
taxlaw-9798	445	3	§	§	PROPN
taxlaw-9798	445	4	34	34	NUM
taxlaw-9798	445	5	which	which	PRON
taxlaw-9798	445	6	states	state	VERB
taxlaw-9798	445	7	that	that	SCONJ
taxlaw-9798	445	8	a	a	DET
taxlaw-9798	445	9	“	"	PUNCT
taxlaw-9798	445	10	‘	'	PUNCT
taxlaw-9798	445	11	participant	participant	NOUN
taxlaw-9798	445	12	’	'	PUNCT
taxlaw-9798	445	13	,	,	PUNCT
taxlaw-9798	445	14	in	in	ADP
taxlaw-9798	445	15	relation	relation	NOUN
taxlaw-9798	445	16	to	to	ADP
taxlaw-9798	445	17	an	an	DET
taxlaw-9798	445	18	‘	'	PUNCT
taxlaw-9798	445	19	arrangement	arrangement	NOUN
taxlaw-9798	445	20	’	'	PUNCT
taxlaw-9798	445	21	,	,	PUNCT
taxlaw-9798	445	22	means	mean	VERB
taxlaw-9798	445	23	—	—	PUNCT
taxlaw-9798	445	24	(	(	PUNCT
taxlaw-9798	445	25	a	a	X
taxlaw-9798	445	26	)	)	PUNCT
taxlaw-9798	445	27	a	a	DET
taxlaw-9798	445	28	‘	'	PUNCT
taxlaw-9798	445	29	promoter	promoter	NOUN
taxlaw-9798	445	30	’	'	PUNCT
taxlaw-9798	445	31	;	;	PUNCT
taxlaw-9798	445	32	or	or	CCONJ
taxlaw-9798	445	33	(	(	PUNCT
taxlaw-9798	445	34	b	b	X
taxlaw-9798	445	35	)	)	PUNCT
taxlaw-9798	445	36	a	a	DET
taxlaw-9798	445	37	company	company	NOUN
taxlaw-9798	445	38	or	or	CCONJ
taxlaw-9798	445	39	trust	trust	NOUN
taxlaw-9798	445	40	which	which	PRON
taxlaw-9798	445	41	directly	directly	ADV
taxlaw-9798	445	42	or	or	CCONJ
taxlaw-9798	445	43	indirectly	indirectly	ADV
taxlaw-9798	445	44	derives	derive	VERB
taxlaw-9798	445	45	or	or	CCONJ
taxlaw-9798	445	46	assumes	assume	VERB
taxlaw-9798	445	47	that	that	SCONJ
taxlaw-9798	445	48	it	it	PRON
taxlaw-9798	445	49	derives	derive	VERB
taxlaw-9798	445	50	a	a	DET
taxlaw-9798	445	51	‘	'	PUNCT
taxlaw-9798	445	52	tax	tax	NOUN
taxlaw-9798	445	53	benefit	benefit	NOUN
taxlaw-9798	445	54	’	'	PUNCT
taxlaw-9798	445	55	or	or	CCONJ
taxlaw-9798	445	56	‘	'	PUNCT
taxlaw-9798	445	57	financial	financial	ADJ
taxlaw-9798	445	58	benefit	benefit	NOUN
taxlaw-9798	445	59	’	'	PUNCT
taxlaw-9798	445	60	by	by	ADP
taxlaw-9798	445	61	virtue	virtue	NOUN
taxlaw-9798	445	62	of	of	ADP
taxlaw-9798	445	63	an	an	DET
taxlaw-9798	445	64	‘	'	PUNCT
taxlaw-9798	445	65	arrangement	arrangement	NOUN
taxlaw-9798	445	66	.	.	PUNCT
taxlaw-9798	445	67	’	'	PUNCT
taxlaw-9798	446	1	”	"	PUNCT
taxlaw-9798	446	2	142	142	NUM
taxlaw-9798	446	3	columbia	columbia	PROPN
taxlaw-9798	446	4	journal	journal	PROPN
taxlaw-9798	446	5	of	of	ADP
taxlaw-9798	446	6	tax	tax	NOUN
taxlaw-9798	446	7	law	law	NOUN
taxlaw-9798	447	1	[	[	X
taxlaw-9798	447	2	vol	vol	NOUN
taxlaw-9798	447	3	:	:	PUNCT
taxlaw-9798	447	4	13:2	13:2	NUM
taxlaw-9798	447	5	give	give	VERB
taxlaw-9798	447	6	rise	rise	NOUN
taxlaw-9798	447	7	to	to	ADP
taxlaw-9798	447	8	a	a	DET
taxlaw-9798	447	9	tax	tax	NOUN
taxlaw-9798	447	10	benefit	benefit	NOUN
taxlaw-9798	447	11	if	if	SCONJ
taxlaw-9798	447	12	they	they	PRON
taxlaw-9798	447	13	have	have	VERB
taxlaw-9798	447	14	certain	certain	ADJ
taxlaw-9798	447	15	hallmarks.144	hallmarks.144	ADJ
taxlaw-9798	447	16	a	a	DET
taxlaw-9798	447	17	reportable	reportable	ADJ
taxlaw-9798	447	18	transaction	transaction	NOUN
taxlaw-9798	447	19	must	must	AUX
taxlaw-9798	447	20	be	be	AUX
taxlaw-9798	447	21	disclosed	disclose	VERB
taxlaw-9798	447	22	within	within	ADP
taxlaw-9798	447	23	45	45	NUM
taxlaw-9798	447	24	business	business	NOUN
taxlaw-9798	447	25	days	day	NOUN
taxlaw-9798	447	26	after	after	SCONJ
taxlaw-9798	447	27	an	an	DET
taxlaw-9798	447	28	amount	amount	NOUN
taxlaw-9798	447	29	is	be	AUX
taxlaw-9798	447	30	first	first	ADV
taxlaw-9798	447	31	received	receive	VERB
taxlaw-9798	447	32	,	,	PUNCT
taxlaw-9798	447	33	paid	pay	VERB
taxlaw-9798	447	34	or	or	CCONJ
taxlaw-9798	447	35	incurred	incur	VERB
taxlaw-9798	447	36	by	by	ADP
taxlaw-9798	447	37	a	a	DET
taxlaw-9798	447	38	participant.145	participant.145	NOUN
taxlaw-9798	447	39	portugal	portugal	PROPN
taxlaw-9798	447	40	adopted	adopt	VERB
taxlaw-9798	447	41	its	its	PRON
taxlaw-9798	447	42	reporting	reporting	NOUN
taxlaw-9798	447	43	regime	regime	NOUN
taxlaw-9798	447	44	for	for	ADP
taxlaw-9798	447	45	abusive	abusive	ADJ
taxlaw-9798	447	46	tax	tax	NOUN
taxlaw-9798	447	47	planning	planning	NOUN
taxlaw-9798	447	48	arrangements	arrangement	NOUN
taxlaw-9798	447	49	in	in	ADP
taxlaw-9798	447	50	2008	2008	NUM
taxlaw-9798	447	51	.	.	PUNCT
taxlaw-9798	448	1	under	under	ADP
taxlaw-9798	448	2	this	this	DET
taxlaw-9798	448	3	regime	regime	NOUN
taxlaw-9798	448	4	,	,	PUNCT
taxlaw-9798	448	5	the	the	DET
taxlaw-9798	448	6	primary	primary	ADJ
taxlaw-9798	448	7	disclosure	disclosure	NOUN
taxlaw-9798	448	8	requirement	requirement	NOUN
taxlaw-9798	448	9	is	be	AUX
taxlaw-9798	448	10	on	on	ADP
taxlaw-9798	448	11	promoters	promoter	NOUN
taxlaw-9798	448	12	of	of	ADP
taxlaw-9798	448	13	the	the	DET
taxlaw-9798	448	14	scheme	scheme	NOUN
taxlaw-9798	448	15	,	,	PUNCT
taxlaw-9798	448	16	and	and	CCONJ
taxlaw-9798	448	17	scheme	scheme	NOUN
taxlaw-9798	448	18	users	user	NOUN
taxlaw-9798	448	19	are	be	AUX
taxlaw-9798	448	20	only	only	ADV
taxlaw-9798	448	21	subject	subject	ADJ
taxlaw-9798	448	22	to	to	ADP
taxlaw-9798	448	23	the	the	DET
taxlaw-9798	448	24	disclosure	disclosure	NOUN
taxlaw-9798	448	25	obligation	obligation	NOUN
taxlaw-9798	448	26	if	if	SCONJ
taxlaw-9798	448	27	there	there	PRON
taxlaw-9798	448	28	is	be	VERB
taxlaw-9798	448	29	no	no	DET
taxlaw-9798	448	30	resident	resident	ADJ
taxlaw-9798	448	31	promoter.146	promoter.146	NOUN
taxlaw-9798	448	32	transactions	transaction	NOUN
taxlaw-9798	448	33	that	that	PRON
taxlaw-9798	448	34	must	must	AUX
taxlaw-9798	448	35	be	be	AUX
taxlaw-9798	448	36	reported	report	VERB
taxlaw-9798	448	37	include	include	VERB
taxlaw-9798	448	38	those	those	PRON
taxlaw-9798	448	39	aimed	aim	VERB
taxlaw-9798	448	40	at	at	ADP
taxlaw-9798	448	41	obtaining	obtain	VERB
taxlaw-9798	448	42	,	,	PUNCT
taxlaw-9798	448	43	solely	solely	ADV
taxlaw-9798	448	44	or	or	CCONJ
taxlaw-9798	448	45	as	as	ADP
taxlaw-9798	448	46	its	its	PRON
taxlaw-9798	448	47	main	main	ADJ
taxlaw-9798	448	48	purpose	purpose	NOUN
taxlaw-9798	448	49	,	,	PUNCT
taxlaw-9798	448	50	a	a	DET
taxlaw-9798	448	51	tax	tax	NOUN
taxlaw-9798	448	52	advantage147	advantage147	PROPN
taxlaw-9798	448	53	by	by	ADP
taxlaw-9798	448	54	a	a	DET
taxlaw-9798	448	55	taxable	taxable	ADJ
taxlaw-9798	448	56	person	person	NOUN
taxlaw-9798	448	57	and	and	CCONJ
taxlaw-9798	448	58	that	that	PRON
taxlaw-9798	448	59	have	have	VERB
taxlaw-9798	448	60	certain	certain	ADJ
taxlaw-9798	448	61	hallmarks.148	hallmarks.148	NOUN
taxlaw-9798	448	62	these	these	DET
taxlaw-9798	448	63	schemes	scheme	NOUN
taxlaw-9798	448	64	must	must	AUX
taxlaw-9798	448	65	be	be	AUX
taxlaw-9798	448	66	disclosed	disclose	VERB
taxlaw-9798	448	67	within	within	ADP
taxlaw-9798	448	68	20	20	NUM
taxlaw-9798	448	69	days	day	NOUN
taxlaw-9798	448	70	following	follow	VERB
taxlaw-9798	448	71	the	the	DET
taxlaw-9798	448	72	end	end	NOUN
taxlaw-9798	448	73	of	of	ADP
taxlaw-9798	448	74	the	the	DET
taxlaw-9798	448	75	month	month	NOUN
taxlaw-9798	448	76	in	in	ADP
taxlaw-9798	448	77	which	which	PRON
taxlaw-9798	448	78	the	the	DET
taxlaw-9798	448	79	scheme	scheme	NOUN
taxlaw-9798	448	80	was	be	AUX
taxlaw-9798	448	81	made	make	VERB
taxlaw-9798	448	82	available	available	ADJ
taxlaw-9798	448	83	to	to	ADP
taxlaw-9798	448	84	clients	client	NOUN
taxlaw-9798	448	85	or	or	CCONJ
taxlaw-9798	448	86	in	in	ADP
taxlaw-9798	448	87	which	which	PRON
taxlaw-9798	448	88	the	the	DET
taxlaw-9798	448	89	scheme	scheme	NOUN
taxlaw-9798	448	90	was	be	AUX
taxlaw-9798	448	91	implemented.149	implemented.149	NOUN
taxlaw-9798	448	92	ireland	ireland	PROPN
taxlaw-9798	448	93	adopted	adopt	VERB
taxlaw-9798	448	94	its	its	PRON
taxlaw-9798	448	95	mandatory	mandatory	ADJ
taxlaw-9798	448	96	disclosure	disclosure	NOUN
taxlaw-9798	448	97	regime	regime	NOUN
taxlaw-9798	448	98	in	in	ADP
taxlaw-9798	448	99	2011.150	2011.150	NUM
taxlaw-9798	448	100	under	under	ADP
taxlaw-9798	448	101	this	this	DET
taxlaw-9798	448	102	regime	regime	NOUN
taxlaw-9798	448	103	,	,	PUNCT
taxlaw-9798	448	104	the	the	DET
taxlaw-9798	448	105	primary	primary	ADJ
taxlaw-9798	448	106	disclosure	disclosure	NOUN
taxlaw-9798	448	107	obligation	obligation	NOUN
taxlaw-9798	448	108	is	be	AUX
taxlaw-9798	448	109	on	on	ADP
taxlaw-9798	448	110	the	the	DET
taxlaw-9798	448	111	promoters	promoter	NOUN
taxlaw-9798	448	112	of	of	ADP
taxlaw-9798	448	113	the	the	DET
taxlaw-9798	448	114	transaction.151	transaction.151	PROPN
taxlaw-9798	448	115	transactions	transaction	NOUN
taxlaw-9798	448	116	that	that	PRON
taxlaw-9798	448	117	must	must	AUX
taxlaw-9798	448	118	be	be	AUX
taxlaw-9798	448	119	reported	report	VERB
taxlaw-9798	448	120	include	include	VERB
taxlaw-9798	448	121	those	those	PRON
taxlaw-9798	448	122	which	which	PRON
taxlaw-9798	448	123	fall	fall	VERB
taxlaw-9798	448	124	within	within	ADP
taxlaw-9798	448	125	a	a	DET
taxlaw-9798	448	126	set	set	NOUN
taxlaw-9798	448	127	of	of	ADP
taxlaw-9798	448	128	specified	specified	ADJ
taxlaw-9798	448	129	categories	category	NOUN
taxlaw-9798	448	130	,	,	PUNCT
taxlaw-9798	448	131	those	those	PRON
taxlaw-9798	448	132	that	that	PRON
taxlaw-9798	448	133	are	be	AUX
taxlaw-9798	448	134	expected	expect	VERB
taxlaw-9798	448	135	to	to	PART
taxlaw-9798	448	136	enable	enable	VERB
taxlaw-9798	448	137	a	a	DET
taxlaw-9798	448	138	tax	tax	NOUN
taxlaw-9798	448	139	advantage	advantage	NOUN
taxlaw-9798	448	140	,	,	PUNCT
taxlaw-9798	448	141	and	and	CCONJ
taxlaw-9798	448	142	those	those	PRON
taxlaw-9798	448	143	for	for	ADP
taxlaw-9798	448	144	which	which	PRON
taxlaw-9798	448	145	one	one	NUM
taxlaw-9798	448	146	of	of	ADP
taxlaw-9798	448	147	the	the	DET
taxlaw-9798	448	148	main	main	ADJ
taxlaw-9798	448	149	benefits	benefit	NOUN
taxlaw-9798	448	150	is	be	AUX
taxlaw-9798	448	151	expected	expect	VERB
taxlaw-9798	448	152	to	to	PART
taxlaw-9798	448	153	be	be	AUX
taxlaw-9798	448	154	a	a	DET
taxlaw-9798	448	155	tax	tax	NOUN
taxlaw-9798	448	156	advantage.152	advantage.152	NOUN
taxlaw-9798	448	157	the	the	DET
taxlaw-9798	448	158	disclosure	disclosure	NOUN
taxlaw-9798	448	159	must	must	AUX
taxlaw-9798	448	160	be	be	AUX
taxlaw-9798	448	161	made	make	VERB
taxlaw-9798	448	162	within	within	ADP
taxlaw-9798	448	163	five	five	NUM
taxlaw-9798	448	164	business	business	NOUN
taxlaw-9798	448	165	days.153	days.153	PUNCT
taxlaw-9798	448	166	canada	canada	PROPN
taxlaw-9798	448	167	adopted	adopt	VERB
taxlaw-9798	448	168	its	its	PRON
taxlaw-9798	448	169	reportable	reportable	ADJ
taxlaw-9798	448	170	transaction	transaction	NOUN
taxlaw-9798	448	171	disclosure	disclosure	NOUN
taxlaw-9798	448	172	regime	regime	NOUN
taxlaw-9798	448	173	in	in	ADP
taxlaw-9798	448	174	2013.154	2013.154	NUM
taxlaw-9798	448	175	under	under	ADP
taxlaw-9798	448	176	this	this	DET
taxlaw-9798	448	177	regime	regime	NOUN
taxlaw-9798	448	178	,	,	PUNCT
taxlaw-9798	448	179	there	there	PRON
taxlaw-9798	448	180	are	be	VERB
taxlaw-9798	448	181	parallel	parallel	ADJ
taxlaw-9798	448	182	disclosure	disclosure	NOUN
taxlaw-9798	448	183	obligations	obligation	NOUN
taxlaw-9798	448	184	on	on	ADP
taxlaw-9798	448	185	every	every	DET
taxlaw-9798	448	186	beneficiary	beneficiary	NOUN
taxlaw-9798	448	187	,	,	PUNCT
taxlaw-9798	448	188	scheme	scheme	NOUN
taxlaw-9798	448	189	user	user	NOUN
taxlaw-9798	448	190	,	,	PUNCT
taxlaw-9798	448	191	and	and	CCONJ
taxlaw-9798	448	192	advisor	advisor	NOUN
taxlaw-9798	448	193	or	or	CCONJ
taxlaw-9798	448	194	promoter	promoter	NOUN
taxlaw-9798	448	195	entitled	entitle	VERB
taxlaw-9798	448	196	to	to	ADP
taxlaw-9798	448	197	a	a	DET
taxlaw-9798	448	198	fee	fee	NOUN
taxlaw-9798	448	199	in	in	ADP
taxlaw-9798	448	200	respect	respect	NOUN
taxlaw-9798	448	201	of	of	ADP
taxlaw-9798	448	202	the	the	DET
taxlaw-9798	448	203	transaction.155	transaction.155	PROPN
taxlaw-9798	448	204	transactions	transaction	NOUN
taxlaw-9798	448	205	that	that	PRON
taxlaw-9798	448	206	must	must	AUX
taxlaw-9798	448	207	be	be	AUX
taxlaw-9798	448	208	disclosed	disclose	VERB
taxlaw-9798	448	209	include	include	VERB
taxlaw-9798	448	210	those	those	PRON
taxlaw-9798	448	211	that	that	PRON
taxlaw-9798	448	212	are	be	AUX
taxlaw-9798	448	213	undertaken	undertake	VERB
taxlaw-9798	448	214	to	to	PART
taxlaw-9798	448	215	obtain	obtain	VERB
taxlaw-9798	448	216	a	a	DET
taxlaw-9798	448	217	tax	tax	NOUN
taxlaw-9798	448	218	benefit156	benefit156	PROPN
taxlaw-9798	448	219	and	and	CCONJ
taxlaw-9798	448	220	bear	bear	VERB
taxlaw-9798	448	221	at	at	ADV
taxlaw-9798	448	222	least	least	ADV
taxlaw-9798	448	223	two	two	NUM
taxlaw-9798	448	224	of	of	ADP
taxlaw-9798	448	225	three	three	NUM
taxlaw-9798	448	226	hallmarks.157	hallmarks.157	NOUN
taxlaw-9798	448	227	disclosures	disclosure	NOUN
taxlaw-9798	448	228	must	must	AUX
taxlaw-9798	448	229	be	be	AUX
taxlaw-9798	448	230	made	make	VERB
taxlaw-9798	448	231	“	"	PUNCT
taxlaw-9798	448	232	on	on	ADP
taxlaw-9798	448	233	or	or	CCONJ
taxlaw-9798	448	234	before	before	ADP
taxlaw-9798	448	235	june	june	PROPN
taxlaw-9798	448	236	30	30	NUM
taxlaw-9798	448	237	of	of	ADP
taxlaw-9798	448	238	the	the	DET
taxlaw-9798	448	239	calendar	calendar	NOUN
taxlaw-9798	448	240	year	year	NOUN
taxlaw-9798	448	241	following	follow	VERB
taxlaw-9798	448	242	the	the	DET
taxlaw-9798	448	243	calendar	calendar	NOUN
taxlaw-9798	448	244	year	year	NOUN
taxlaw-9798	448	245	in	in	ADP
taxlaw-9798	448	246	which	which	PRON
taxlaw-9798	448	247	the	the	DET
taxlaw-9798	448	248	transaction	transaction	NOUN
taxlaw-9798	448	249	first	first	ADV
taxlaw-9798	448	250	became	become	VERB
taxlaw-9798	448	251	a	a	DET
taxlaw-9798	448	252	reportable	reportable	ADJ
taxlaw-9798	448	253	transaction	transaction	NOUN
taxlaw-9798	448	254	in	in	ADP
taxlaw-9798	448	255	respect	respect	NOUN
taxlaw-9798	448	256	of	of	ADP
taxlaw-9798	448	257	the	the	DET
taxlaw-9798	448	258	person	person	NOUN
taxlaw-9798	448	259	.	.	PUNCT
taxlaw-9798	449	1	”158	”158	PROPN
taxlaw-9798	449	2	144	144	NUM
taxlaw-9798	449	3	see	see	VERB
taxlaw-9798	449	4	taa	taa	PROPN
taxlaw-9798	449	5	§	§	PROPN
taxlaw-9798	449	6	35	35	NUM
taxlaw-9798	449	7	for	for	ADP
taxlaw-9798	449	8	the	the	DET
taxlaw-9798	449	9	specified	specify	VERB
taxlaw-9798	449	10	hallmarks	hallmark	NOUN
taxlaw-9798	449	11	.	.	PUNCT
taxlaw-9798	450	1	145	145	NUM
taxlaw-9798	450	2	see	see	VERB
taxlaw-9798	450	3	taa	taa	PROPN
taxlaw-9798	450	4	§	§	PROPN
taxlaw-9798	450	5	37(4	37(4	PROPN
taxlaw-9798	450	6	)	)	PUNCT
taxlaw-9798	450	7	.	.	PUNCT
taxlaw-9798	451	1	146	146	NUM
taxlaw-9798	451	2	see	see	VERB
taxlaw-9798	451	3	decreto	decreto	NOUN
taxlaw-9798	451	4	-	-	PUNCT
taxlaw-9798	451	5	lei	lei	X
taxlaw-9798	451	6	n.º	n.º	PROPN
taxlaw-9798	451	7	29/2008	29/2008	PROPN
taxlaw-9798	451	8	de	de	PROPN
taxlaw-9798	451	9	25	25	NUM
taxlaw-9798	451	10	de	de	PROPN
taxlaw-9798	451	11	fevereiro	fevereiro	NOUN
taxlaw-9798	451	12	[	[	X
taxlaw-9798	451	13	decree	decree	NOUN
taxlaw-9798	451	14	-	-	PUNCT
taxlaw-9798	451	15	law	law	NOUN
taxlaw-9798	451	16	no	no	NOUN
taxlaw-9798	451	17	.	.	PUNCT
taxlaw-9798	452	1	29/2008	29/2008	NUM
taxlaw-9798	452	2	of	of	ADP
taxlaw-9798	452	3	25	25	NUM
taxlaw-9798	452	4	february	february	PROPN
taxlaw-9798	452	5	]	]	PUNCT
taxlaw-9798	452	6	,	,	PUNCT
taxlaw-9798	452	7	arts	art	NOUN
taxlaw-9798	452	8	.	.	PUNCT
taxlaw-9798	453	1	8	8	NUM
taxlaw-9798	453	2	-	-	SYM
taxlaw-9798	453	3	10	10	NUM
taxlaw-9798	453	4	,	,	PUNCT
taxlaw-9798	453	5	https://dre.pt/dre/detalhe/decreto-lei/29-2008-247717	https://dre.pt/dre/detalhe/decreto-lei/29-2008-247717	NOUN
taxlaw-9798	453	6	.	.	PUNCT
taxlaw-9798	454	1	147	147	NUM
taxlaw-9798	454	2	see	see	VERB
taxlaw-9798	454	3	i	i	PROPN
taxlaw-9798	454	4	d.	d.	PROPN
taxlaw-9798	454	5	art	art	PROPN
taxlaw-9798	454	6	.	.	PUNCT
taxlaw-9798	455	1	3	3	X
taxlaw-9798	455	2	.	.	NOUN
taxlaw-9798	455	3	148	148	NUM
taxlaw-9798	455	4	see	see	VERB
taxlaw-9798	455	5	i	i	PROPN
taxlaw-9798	455	6	d.	d.	PROPN
taxlaw-9798	455	7	art	art	PROPN
taxlaw-9798	455	8	.	.	PUNCT
taxlaw-9798	456	1	4	4	NUM
taxlaw-9798	456	2	for	for	ADP
taxlaw-9798	456	3	the	the	DET
taxlaw-9798	456	4	specified	specify	VERB
taxlaw-9798	456	5	hallmarks	hallmark	NOUN
taxlaw-9798	456	6	.	.	PUNCT
taxlaw-9798	457	1	149	149	NUM
taxlaw-9798	457	2	see	see	VERB
taxlaw-9798	457	3	i	i	PROPN
taxlaw-9798	457	4	d.	d.	PROPN
taxlaw-9798	457	5	art	art	PROPN
taxlaw-9798	457	6	.	.	PUNCT
taxlaw-9798	458	1	7	7	X
taxlaw-9798	458	2	.	.	SYM
taxlaw-9798	458	3	150	150	NUM
taxlaw-9798	458	4	see	see	NOUN
taxlaw-9798	458	5	chapter	chapter	NOUN
taxlaw-9798	458	6	3	3	NUM
taxlaw-9798	458	7	of	of	ADP
taxlaw-9798	458	8	part	part	NOUN
taxlaw-9798	458	9	33	33	NUM
taxlaw-9798	458	10	of	of	ADP
taxlaw-9798	458	11	the	the	DET
taxlaw-9798	458	12	taxes	taxis	NOUN
taxlaw-9798	458	13	consolidation	consolidation	NOUN
taxlaw-9798	458	14	act	act	NOUN
taxlaw-9798	458	15	1997	1997	NUM
taxlaw-9798	458	16	(	(	PUNCT
taxlaw-9798	458	17	tca	tca	PROPN
taxlaw-9798	458	18	)	)	PUNCT
taxlaw-9798	458	19	(	(	PUNCT
taxlaw-9798	458	20	comprising	comprise	VERB
taxlaw-9798	458	21	§	§	PROPN
taxlaw-9798	458	22	§	§	PROPN
taxlaw-9798	458	23	817d	817d	NOUN
taxlaw-9798	458	24	to	to	ADP
taxlaw-9798	458	25	817o	817o	NUM
taxlaw-9798	458	26	)	)	PUNCT
taxlaw-9798	458	27	,	,	PUNCT
taxlaw-9798	458	28	which	which	PRON
taxlaw-9798	458	29	came	come	VERB
taxlaw-9798	458	30	into	into	ADP
taxlaw-9798	458	31	effect	effect	NOUN
taxlaw-9798	458	32	in	in	ADP
taxlaw-9798	458	33	january	january	PROPN
taxlaw-9798	458	34	2011	2011	NUM
taxlaw-9798	458	35	.	.	PUNCT
taxlaw-9798	459	1	ireland	ireland	PROPN
taxlaw-9798	459	2	’s	’s	PART
taxlaw-9798	459	3	mdrs	mdr	NOUN
taxlaw-9798	459	4	were	be	AUX
taxlaw-9798	459	5	modeled	model	VERB
taxlaw-9798	459	6	on	on	ADP
taxlaw-9798	459	7	,	,	PUNCT
taxlaw-9798	459	8	and	and	CCONJ
taxlaw-9798	459	9	are	be	AUX
taxlaw-9798	459	10	thus	thus	ADV
taxlaw-9798	459	11	substantially	substantially	ADV
taxlaw-9798	459	12	similar	similar	ADJ
taxlaw-9798	459	13	to	to	ADP
taxlaw-9798	459	14	the	the	DET
taxlaw-9798	459	15	uk	uk	PROPN
taxlaw-9798	459	16	dotas	dota	NOUN
taxlaw-9798	459	17	regime	regime	NOUN
taxlaw-9798	459	18	,	,	PUNCT
taxlaw-9798	459	19	although	although	SCONJ
taxlaw-9798	459	20	additional	additional	ADJ
taxlaw-9798	459	21	triggers	trigger	NOUN
taxlaw-9798	459	22	for	for	ADP
taxlaw-9798	459	23	reporting	reporting	NOUN
taxlaw-9798	459	24	can	can	AUX
taxlaw-9798	459	25	be	be	AUX
taxlaw-9798	459	26	found	find	VERB
taxlaw-9798	459	27	in	in	ADP
taxlaw-9798	459	28	the	the	DET
taxlaw-9798	459	29	irish	irish	ADJ
taxlaw-9798	459	30	mdrs	mdrs	PROPN
taxlaw-9798	459	31	.	.	PUNCT
taxlaw-9798	460	1	151	151	NUM
taxlaw-9798	460	2	scheme	scheme	NOUN
taxlaw-9798	460	3	users	user	NOUN
taxlaw-9798	460	4	are	be	AUX
taxlaw-9798	460	5	subject	subject	ADJ
taxlaw-9798	460	6	to	to	ADP
taxlaw-9798	460	7	the	the	DET
taxlaw-9798	460	8	disclosure	disclosure	NOUN
taxlaw-9798	460	9	obligation	obligation	NOUN
taxlaw-9798	460	10	if	if	SCONJ
taxlaw-9798	460	11	there	there	PRON
taxlaw-9798	460	12	is	be	VERB
taxlaw-9798	460	13	no	no	DET
taxlaw-9798	460	14	resident	resident	ADJ
taxlaw-9798	460	15	promoter	promoter	NOUN
taxlaw-9798	460	16	,	,	PUNCT
taxlaw-9798	460	17	the	the	DET
taxlaw-9798	460	18	promoter	promoter	NOUN
taxlaw-9798	460	19	is	be	AUX
taxlaw-9798	460	20	outside	outside	ADP
taxlaw-9798	460	21	of	of	ADP
taxlaw-9798	460	22	the	the	DET
taxlaw-9798	460	23	state	state	NOUN
taxlaw-9798	460	24	or	or	CCONJ
taxlaw-9798	460	25	the	the	DET
taxlaw-9798	460	26	promoter	promoter	NOUN
taxlaw-9798	460	27	asserts	assert	VERB
taxlaw-9798	460	28	that	that	SCONJ
taxlaw-9798	460	29	lpp	lpp	PROPN
taxlaw-9798	460	30	prevents	prevent	VERB
taxlaw-9798	460	31	the	the	DET
taxlaw-9798	460	32	disclosure	disclosure	NOUN
taxlaw-9798	460	33	from	from	ADP
taxlaw-9798	460	34	being	be	AUX
taxlaw-9798	460	35	made	make	VERB
taxlaw-9798	460	36	.	.	PUNCT
taxlaw-9798	461	1	see	see	VERB
taxlaw-9798	461	2	tca	tca	PROPN
taxlaw-9798	461	3	§	§	PROPN
taxlaw-9798	461	4	§	§	PROPN
taxlaw-9798	461	5	817e-817h	817e-817h	NUM
taxlaw-9798	461	6	.	.	PUNCT
taxlaw-9798	462	1	152	152	NUM
taxlaw-9798	462	2	see	see	VERB
taxlaw-9798	462	3	tca	tca	PROPN
taxlaw-9798	462	4	§	§	PROPN
taxlaw-9798	462	5	817d	817d	PROPN
taxlaw-9798	462	6	.	.	PUNCT
taxlaw-9798	463	1	see	see	VERB
taxlaw-9798	463	2	also	also	ADV
taxlaw-9798	463	3	mandatory	mandatory	ADJ
taxlaw-9798	463	4	disclosure	disclosure	NOUN
taxlaw-9798	463	5	of	of	ADP
taxlaw-9798	463	6	certain	certain	ADJ
taxlaw-9798	463	7	transactions	transaction	NOUN
taxlaw-9798	463	8	regulations	regulation	NOUN
taxlaw-9798	463	9	2011	2011	NUM
taxlaw-9798	463	10	,	,	PUNCT
taxlaw-9798	463	11	si	si	PROPN
taxlaw-9798	464	1	no	no	INTJ
taxlaw-9798	464	2	.	.	PROPN
taxlaw-9798	464	3	7	7	NUM
taxlaw-9798	464	4	(	(	PUNCT
taxlaw-9798	464	5	2011	2011	NUM
taxlaw-9798	464	6	)	)	PUNCT
taxlaw-9798	464	7	,	,	PUNCT
taxlaw-9798	464	8	as	as	SCONJ
taxlaw-9798	464	9	amended	amend	VERB
taxlaw-9798	464	10	by	by	ADP
taxlaw-9798	464	11	the	the	DET
taxlaw-9798	464	12	mandatory	mandatory	ADJ
taxlaw-9798	464	13	disclosure	disclosure	NOUN
taxlaw-9798	464	14	of	of	ADP
taxlaw-9798	464	15	certain	certain	ADJ
taxlaw-9798	464	16	transactions	transaction	NOUN
taxlaw-9798	464	17	(	(	PUNCT
taxlaw-9798	464	18	amendment	amendment	NOUN
taxlaw-9798	464	19	)	)	PUNCT
taxlaw-9798	464	20	regulations	regulation	NOUN
taxlaw-9798	464	21	2015	2015	NUM
taxlaw-9798	464	22	,	,	PUNCT
taxlaw-9798	464	23	si	si	PROPN
taxlaw-9798	464	24	no	no	INTJ
taxlaw-9798	464	25	.	.	PROPN
taxlaw-9798	464	26	28	28	NUM
taxlaw-9798	464	27	(	(	PUNCT
taxlaw-9798	464	28	2015	2015	NUM
taxlaw-9798	464	29	)	)	PUNCT
taxlaw-9798	464	30	.	.	PUNCT
taxlaw-9798	465	1	153	153	NUM
taxlaw-9798	465	2	see	see	VERB
taxlaw-9798	465	3	tca	tca	PROPN
taxlaw-9798	465	4	§	§	PROPN
taxlaw-9798	465	5	§	§	PROPN
taxlaw-9798	465	6	817e	817e	PROPN
taxlaw-9798	465	7	.	.	PUNCT
taxlaw-9798	466	1	154	154	NUM
taxlaw-9798	466	2	see	see	VERB
taxlaw-9798	466	3	income	income	NOUN
taxlaw-9798	466	4	tax	tax	PROPN
taxlaw-9798	466	5	act	act	PROPN
taxlaw-9798	466	6	,	,	PUNCT
taxlaw-9798	466	7	r.s.c	r.s.c	ADJ
taxlaw-9798	466	8	.	.	PUNCT
taxlaw-9798	466	9	1985	1985	NUM
taxlaw-9798	466	10	,	,	PUNCT
taxlaw-9798	466	11	c	c	PROPN
taxlaw-9798	466	12	c-1	c-1	NOUN
taxlaw-9798	466	13	§	§	PROPN
taxlaw-9798	466	14	237.3	237.3	NUM
taxlaw-9798	466	15	,	,	PUNCT
taxlaw-9798	466	16	which	which	PRON
taxlaw-9798	466	17	came	come	VERB
taxlaw-9798	466	18	into	into	ADP
taxlaw-9798	466	19	effect	effect	NOUN
taxlaw-9798	466	20	in	in	ADP
taxlaw-9798	466	21	june	june	PROPN
taxlaw-9798	466	22	2013	2013	NUM
taxlaw-9798	466	23	.	.	PUNCT
taxlaw-9798	467	1	155	155	NUM
taxlaw-9798	467	2	see	see	VERB
taxlaw-9798	467	3	i	i	PROPN
taxlaw-9798	467	4	d.	d.	PROPN
taxlaw-9798	467	5	§	§	PROPN
taxlaw-9798	467	6	237.3(2	237.3(2	PROPN
taxlaw-9798	467	7	)	)	PUNCT
taxlaw-9798	467	8	.	.	PUNCT
taxlaw-9798	468	1	156	156	NUM
taxlaw-9798	468	2	see	see	VERB
taxlaw-9798	468	3	i	i	PRON
taxlaw-9798	468	4	d.	d.	PROPN
taxlaw-9798	468	5	§	§	PROPN
taxlaw-9798	468	6	237.3	237.3	NUM
taxlaw-9798	468	7	.	.	PUNCT
taxlaw-9798	469	1	157	157	NUM
taxlaw-9798	469	2	see	see	VERB
taxlaw-9798	469	3	i	i	PROPN
taxlaw-9798	469	4	d.	d.	PROPN
taxlaw-9798	469	5	§	§	PROPN
taxlaw-9798	469	6	237.3(1	237.3(1	PROPN
taxlaw-9798	469	7	)	)	PUNCT
taxlaw-9798	469	8	for	for	ADP
taxlaw-9798	469	9	the	the	DET
taxlaw-9798	469	10	hallmarks	hallmark	NOUN
taxlaw-9798	469	11	.	.	PUNCT
taxlaw-9798	470	1	158	158	NUM
taxlaw-9798	471	1	i	i	PRON
taxlaw-9798	471	2	d.	d.	PROPN
taxlaw-9798	471	3	§	§	PROPN
taxlaw-9798	471	4	237.3(5	237.3(5	NUM
taxlaw-9798	471	5	)	)	PUNCT
taxlaw-9798	471	6	.	.	PUNCT
taxlaw-9798	472	1	2022	2022	NUM
taxlaw-9798	472	2	]	]	PUNCT
taxlaw-9798	472	3	mandatory	mandatory	ADJ
taxlaw-9798	472	4	disclosure	disclosure	NOUN
taxlaw-9798	472	5	rules	rule	VERB
taxlaw-9798	472	6	143	143	NUM
taxlaw-9798	472	7	iii	iii	NOUN
taxlaw-9798	472	8	.	.	PUNCT
taxlaw-9798	473	1	third	third	ADJ
taxlaw-9798	473	2	generation	generation	NOUN
taxlaw-9798	473	3	:	:	PUNCT
taxlaw-9798	473	4	2015	2015	NUM
taxlaw-9798	473	5	-	-	PUNCT
taxlaw-9798	473	6	present	present	ADJ
taxlaw-9798	473	7	following	follow	VERB
taxlaw-9798	473	8	their	their	PRON
taxlaw-9798	473	9	demonstrated	demonstrate	VERB
taxlaw-9798	473	10	success	success	NOUN
taxlaw-9798	473	11	across	across	ADP
taxlaw-9798	473	12	multiple	multiple	ADJ
taxlaw-9798	473	13	jurisdictions	jurisdiction	NOUN
taxlaw-9798	473	14	in	in	ADP
taxlaw-9798	473	15	the	the	DET
taxlaw-9798	473	16	2000s	2000	NOUN
taxlaw-9798	473	17	and	and	CCONJ
taxlaw-9798	473	18	early	early	ADJ
taxlaw-9798	473	19	2010s	2010s	NUM
taxlaw-9798	473	20	,	,	PUNCT
taxlaw-9798	473	21	mdrs	mdr	NOUN
taxlaw-9798	473	22	have	have	AUX
taxlaw-9798	473	23	begun	begin	VERB
taxlaw-9798	473	24	proliferating	proliferate	VERB
taxlaw-9798	473	25	globally	globally	ADV
taxlaw-9798	473	26	at	at	ADP
taxlaw-9798	473	27	a	a	DET
taxlaw-9798	473	28	muchaccelerated	muchaccelerated	ADJ
taxlaw-9798	473	29	pace	pace	NOUN
taxlaw-9798	473	30	since	since	SCONJ
taxlaw-9798	473	31	2015	2015	NUM
taxlaw-9798	473	32	.	.	PUNCT
taxlaw-9798	474	1	this	this	PRON
taxlaw-9798	474	2	is	be	AUX
taxlaw-9798	474	3	primarily	primarily	ADV
taxlaw-9798	474	4	due	due	ADJ
taxlaw-9798	474	5	to	to	ADP
taxlaw-9798	474	6	the	the	DET
taxlaw-9798	474	7	work	work	NOUN
taxlaw-9798	474	8	of	of	ADP
taxlaw-9798	474	9	the	the	DET
taxlaw-9798	474	10	oecd	oecd	PROPN
taxlaw-9798	474	11	and	and	CCONJ
taxlaw-9798	474	12	the	the	DET
taxlaw-9798	474	13	eu	eu	PROPN
taxlaw-9798	474	14	.	.	PROPN
taxlaw-9798	475	1	while	while	SCONJ
taxlaw-9798	475	2	their	their	PRON
taxlaw-9798	475	3	diffusion	diffusion	NOUN
taxlaw-9798	475	4	had	have	AUX
taxlaw-9798	475	5	once	once	ADV
taxlaw-9798	475	6	proceeded	proceed	VERB
taxlaw-9798	475	7	gradually	gradually	ADV
taxlaw-9798	475	8	on	on	ADP
taxlaw-9798	475	9	a	a	DET
taxlaw-9798	475	10	country	country	NOUN
taxlaw-9798	475	11	-	-	PUNCT
taxlaw-9798	475	12	by	by	ADP
taxlaw-9798	475	13	-	-	PUNCT
taxlaw-9798	475	14	country	country	NOUN
taxlaw-9798	475	15	basis	basis	NOUN
taxlaw-9798	475	16	,	,	PUNCT
taxlaw-9798	475	17	mdrs	mdr	NOUN
taxlaw-9798	475	18	are	be	AUX
taxlaw-9798	475	19	now	now	ADV
taxlaw-9798	475	20	being	be	AUX
taxlaw-9798	475	21	adopted	adopt	VERB
taxlaw-9798	475	22	simultaneously	simultaneously	ADV
taxlaw-9798	475	23	across	across	ADP
taxlaw-9798	475	24	different	different	ADJ
taxlaw-9798	475	25	jurisdictions	jurisdiction	NOUN
taxlaw-9798	475	26	.	.	PUNCT
taxlaw-9798	476	1	the	the	DET
taxlaw-9798	476	2	new	new	ADJ
taxlaw-9798	476	3	mdrs	mdr	NOUN
taxlaw-9798	476	4	,	,	PUNCT
taxlaw-9798	476	5	and	and	CCONJ
taxlaw-9798	476	6	in	in	ADP
taxlaw-9798	476	7	particular	particular	ADJ
taxlaw-9798	476	8	dac	dac	NOUN
taxlaw-9798	476	9	6	6	NUM
taxlaw-9798	476	10	and	and	CCONJ
taxlaw-9798	476	11	crs	crs	PROPN
taxlaw-9798	476	12	mdrs	mdr	NOUN
taxlaw-9798	476	13	,	,	PUNCT
taxlaw-9798	476	14	are	be	AUX
taxlaw-9798	476	15	substantially	substantially	ADV
taxlaw-9798	476	16	different	different	ADJ
taxlaw-9798	476	17	from	from	ADP
taxlaw-9798	476	18	their	their	PRON
taxlaw-9798	476	19	predecessors	predecessor	NOUN
taxlaw-9798	476	20	.	.	PUNCT
taxlaw-9798	477	1	for	for	ADP
taxlaw-9798	477	2	example	example	NOUN
taxlaw-9798	477	3	,	,	PUNCT
taxlaw-9798	477	4	dac	dac	PROPN
taxlaw-9798	477	5	6	6	NUM
taxlaw-9798	477	6	adopts	adopt	VERB
taxlaw-9798	477	7	much	much	ADV
taxlaw-9798	477	8	broader	broad	ADJ
taxlaw-9798	477	9	reporting	reporting	NOUN
taxlaw-9798	477	10	requirements	requirement	NOUN
taxlaw-9798	477	11	,	,	PUNCT
taxlaw-9798	477	12	expands	expand	VERB
taxlaw-9798	477	13	the	the	DET
taxlaw-9798	477	14	reportability	reportability	NOUN
taxlaw-9798	477	15	of	of	ADP
taxlaw-9798	477	16	cross	cross	ADJ
taxlaw-9798	477	17	-	-	ADJ
taxlaw-9798	477	18	border	border	ADJ
taxlaw-9798	477	19	hallmarks	hallmark	NOUN
taxlaw-9798	477	20	,	,	PUNCT
taxlaw-9798	477	21	and	and	CCONJ
taxlaw-9798	477	22	imposes	impose	VERB
taxlaw-9798	477	23	significant	significant	ADJ
taxlaw-9798	477	24	reporting	reporting	NOUN
taxlaw-9798	477	25	obligations	obligation	NOUN
taxlaw-9798	477	26	on	on	ADP
taxlaw-9798	477	27	a	a	DET
taxlaw-9798	477	28	wide	wide	ADJ
taxlaw-9798	477	29	set	set	NOUN
taxlaw-9798	477	30	of	of	ADP
taxlaw-9798	477	31	intermediaries	intermediary	NOUN
taxlaw-9798	477	32	.	.	PUNCT
taxlaw-9798	478	1	a.	a.	NOUN
taxlaw-9798	478	2	dac	dac	PROPN
taxlaw-9798	478	3	6	6	NUM
taxlaw-9798	478	4	no	no	DET
taxlaw-9798	478	5	jurisdiction	jurisdiction	NOUN
taxlaw-9798	478	6	has	have	AUX
taxlaw-9798	478	7	adopted	adopt	VERB
taxlaw-9798	478	8	mdrs	mdr	NOUN
taxlaw-9798	478	9	as	as	ADV
taxlaw-9798	478	10	expansively	expansively	ADV
taxlaw-9798	478	11	as	as	ADP
taxlaw-9798	478	12	the	the	DET
taxlaw-9798	478	13	eu	eu	PROPN
taxlaw-9798	478	14	member	member	NOUN
taxlaw-9798	478	15	states	state	NOUN
taxlaw-9798	478	16	.	.	PUNCT
taxlaw-9798	479	1	in	in	ADP
taxlaw-9798	479	2	2018	2018	NUM
taxlaw-9798	479	3	,	,	PUNCT
taxlaw-9798	479	4	the	the	DET
taxlaw-9798	479	5	eu	eu	PROPN
taxlaw-9798	479	6	adopted	adopt	VERB
taxlaw-9798	479	7	council	council	NOUN
taxlaw-9798	479	8	directive	directive	NOUN
taxlaw-9798	479	9	2018/822	2018/822	PROPN
taxlaw-9798	479	10	(	(	PUNCT
taxlaw-9798	479	11	dac	dac	PROPN
taxlaw-9798	479	12	6).159	6).159	NUM
taxlaw-9798	479	13	dac	dac	PROPN
taxlaw-9798	479	14	6	6	NUM
taxlaw-9798	479	15	requires	require	VERB
taxlaw-9798	479	16	all	all	DET
taxlaw-9798	479	17	eu	eu	PROPN
taxlaw-9798	479	18	member	member	NOUN
taxlaw-9798	479	19	states	state	NOUN
taxlaw-9798	479	20	to	to	PART
taxlaw-9798	479	21	implement	implement	VERB
taxlaw-9798	479	22	domestic	domestic	ADJ
taxlaw-9798	479	23	mdrs	mdr	NOUN
taxlaw-9798	479	24	for	for	ADP
taxlaw-9798	479	25	cross	cross	ADJ
taxlaw-9798	479	26	-	-	ADJ
taxlaw-9798	479	27	border	border	ADJ
taxlaw-9798	479	28	transactions	transaction	NOUN
taxlaw-9798	479	29	based	base	VERB
taxlaw-9798	479	30	on	on	ADP
taxlaw-9798	479	31	certain	certain	ADJ
taxlaw-9798	479	32	mandatory	mandatory	ADJ
taxlaw-9798	479	33	provisions	provision	NOUN
taxlaw-9798	479	34	adopted	adopt	VERB
taxlaw-9798	479	35	by	by	ADP
taxlaw-9798	479	36	the	the	DET
taxlaw-9798	479	37	eu.160	eu.160	NOUN
taxlaw-9798	479	38	at	at	ADP
taxlaw-9798	479	39	present	present	ADJ
taxlaw-9798	479	40	,	,	PUNCT
taxlaw-9798	479	41	all	all	DET
taxlaw-9798	479	42	27	27	NUM
taxlaw-9798	479	43	member	member	NOUN
taxlaw-9798	479	44	states	state	NOUN
taxlaw-9798	479	45	have	have	AUX
taxlaw-9798	479	46	transposed	transpose	VERB
taxlaw-9798	479	47	dac	dac	NOUN
taxlaw-9798	479	48	6	6	NUM
taxlaw-9798	479	49	into	into	ADP
taxlaw-9798	479	50	their	their	PRON
taxlaw-9798	479	51	national	national	ADJ
taxlaw-9798	479	52	laws.161	laws.161	PROPN
taxlaw-9798	479	53	159	159	NUM
taxlaw-9798	479	54	see	see	VERB
taxlaw-9798	479	55	council	council	NOUN
taxlaw-9798	479	56	directive	directive	NOUN
taxlaw-9798	479	57	(	(	PUNCT
taxlaw-9798	479	58	eu	eu	NOUN
taxlaw-9798	479	59	)	)	PUNCT
taxlaw-9798	479	60	2018/822	2018/822	NOUN
taxlaw-9798	479	61	amending	amend	VERB
taxlaw-9798	479	62	directive	directive	NOUN
taxlaw-9798	479	63	2011/16	2011/16	NUM
taxlaw-9798	479	64	/	/	SYM
taxlaw-9798	479	65	eu	eu	PROPN
taxlaw-9798	479	66	as	as	SCONJ
taxlaw-9798	479	67	regards	regard	VERB
taxlaw-9798	479	68	mandatory	mandatory	ADJ
taxlaw-9798	479	69	automatic	automatic	ADJ
taxlaw-9798	479	70	exchange	exchange	NOUN
taxlaw-9798	479	71	of	of	ADP
taxlaw-9798	479	72	information	information	NOUN
taxlaw-9798	479	73	in	in	ADP
taxlaw-9798	479	74	the	the	DET
taxlaw-9798	479	75	field	field	NOUN
taxlaw-9798	479	76	of	of	ADP
taxlaw-9798	479	77	taxation	taxation	NOUN
taxlaw-9798	479	78	in	in	ADP
taxlaw-9798	479	79	relation	relation	NOUN
taxlaw-9798	479	80	to	to	PART
taxlaw-9798	479	81	reportable	reportable	VERB
taxlaw-9798	479	82	cross	cross	ADJ
taxlaw-9798	479	83	-	-	ADJ
taxlaw-9798	479	84	border	border	ADJ
taxlaw-9798	479	85	arrangements	arrangement	NOUN
taxlaw-9798	479	86	2018	2018	NUM
taxlaw-9798	479	87	o.j	o.j	PROPN
taxlaw-9798	479	88	.	.	PUNCT
taxlaw-9798	480	1	(	(	PUNCT
taxlaw-9798	480	2	l	l	NOUN
taxlaw-9798	480	3	139	139	NUM
taxlaw-9798	480	4	)	)	PUNCT
taxlaw-9798	480	5	.	.	PUNCT
taxlaw-9798	481	1	see	see	VERB
taxlaw-9798	481	2	also	also	ADV
taxlaw-9798	481	3	european	european	PROPN
taxlaw-9798	481	4	commission	commission	PROPN
taxlaw-9798	481	5	,	,	PUNCT
taxlaw-9798	481	6	questions	question	NOUN
taxlaw-9798	481	7	and	and	CCONJ
taxlaw-9798	481	8	answers	answer	NOUN
taxlaw-9798	481	9	on	on	ADP
taxlaw-9798	481	10	new	new	ADJ
taxlaw-9798	481	11	tax	tax	NOUN
taxlaw-9798	481	12	transparency	transparency	NOUN
taxlaw-9798	481	13	rules	rule	NOUN
taxlaw-9798	481	14	for	for	ADP
taxlaw-9798	481	15	intermediaries	intermediary	NOUN
taxlaw-9798	481	16	(	(	PUNCT
taxlaw-9798	481	17	june	june	PROPN
taxlaw-9798	481	18	21	21	NUM
taxlaw-9798	481	19	,	,	PUNCT
taxlaw-9798	481	20	2017	2017	NUM
taxlaw-9798	481	21	)	)	PUNCT
taxlaw-9798	481	22	;	;	PUNCT
taxlaw-9798	481	23	european	european	PROPN
taxlaw-9798	481	24	commission	commission	PROPN
taxlaw-9798	481	25	,	,	PUNCT
taxlaw-9798	481	26	directorate	directorate	ADJ
taxlaw-9798	481	27	general	general	NOUN
taxlaw-9798	481	28	for	for	ADP
taxlaw-9798	481	29	taxation	taxation	NOUN
taxlaw-9798	481	30	and	and	CCONJ
taxlaw-9798	481	31	customs	customs	PROPN
taxlaw-9798	481	32	union	union	NOUN
taxlaw-9798	481	33	,	,	PUNCT
taxlaw-9798	481	34	summary	summary	NOUN
taxlaw-9798	481	35	report	report	NOUN
taxlaw-9798	481	36	responses	response	NOUN
taxlaw-9798	481	37	received	receive	VERB
taxlaw-9798	481	38	on	on	ADP
taxlaw-9798	481	39	disincentives	disincentive	NOUN
taxlaw-9798	481	40	for	for	ADP
taxlaw-9798	481	41	advisors	advisor	NOUN
taxlaw-9798	481	42	and	and	CCONJ
taxlaw-9798	481	43	intermediaries	intermediary	NOUN
taxlaw-9798	481	44	for	for	ADP
taxlaw-9798	481	45	potentially	potentially	ADV
taxlaw-9798	481	46	aggressive	aggressive	ADJ
taxlaw-9798	481	47	tax	tax	NOUN
taxlaw-9798	481	48	planning	planning	NOUN
taxlaw-9798	481	49	schemes	scheme	NOUN
taxlaw-9798	481	50	(	(	PUNCT
taxlaw-9798	481	51	june	june	PROPN
taxlaw-9798	481	52	2017	2017	NUM
taxlaw-9798	481	53	)	)	PUNCT
taxlaw-9798	481	54	,	,	PUNCT
taxlaw-9798	481	55	which	which	PRON
taxlaw-9798	481	56	provides	provide	VERB
taxlaw-9798	481	57	important	important	ADJ
taxlaw-9798	481	58	information	information	NOUN
taxlaw-9798	481	59	on	on	ADP
taxlaw-9798	481	60	pre	pre	ADJ
taxlaw-9798	481	61	-	-	NOUN
taxlaw-9798	481	62	dac	dac	ADJ
taxlaw-9798	481	63	6	6	NUM
taxlaw-9798	481	64	perspectives	perspective	NOUN
taxlaw-9798	481	65	on	on	ADP
taxlaw-9798	481	66	mdrs	mdr	NOUN
taxlaw-9798	481	67	from	from	ADP
taxlaw-9798	481	68	various	various	ADJ
taxlaw-9798	481	69	stakeholders	stakeholder	NOUN
taxlaw-9798	481	70	in	in	ADP
taxlaw-9798	481	71	the	the	DET
taxlaw-9798	481	72	eu	eu	PROPN
taxlaw-9798	481	73	including	include	VERB
taxlaw-9798	481	74	trade	trade	NOUN
taxlaw-9798	481	75	/	/	SYM
taxlaw-9798	481	76	business	business	NOUN
taxlaw-9798	481	77	associations	association	NOUN
taxlaw-9798	481	78	,	,	PUNCT
taxlaw-9798	481	79	national	national	ADJ
taxlaw-9798	481	80	/	/	SYM
taxlaw-9798	481	81	regional	regional	ADJ
taxlaw-9798	481	82	parliaments	parliament	NOUN
taxlaw-9798	481	83	,	,	PUNCT
taxlaw-9798	481	84	law	law	NOUN
taxlaw-9798	481	85	firms	firm	NOUN
taxlaw-9798	481	86	,	,	PUNCT
taxlaw-9798	481	87	tax	tax	NOUN
taxlaw-9798	481	88	consultancies	consultancy	NOUN
taxlaw-9798	481	89	,	,	PUNCT
taxlaw-9798	481	90	financial	financial	ADJ
taxlaw-9798	481	91	institutions	institution	NOUN
taxlaw-9798	481	92	,	,	PUNCT
taxlaw-9798	481	93	academic	academic	ADJ
taxlaw-9798	481	94	institutions	institution	NOUN
taxlaw-9798	481	95	,	,	PUNCT
taxlaw-9798	481	96	private	private	ADJ
taxlaw-9798	481	97	citizens	citizen	NOUN
taxlaw-9798	481	98	,	,	PUNCT
taxlaw-9798	481	99	ngos	ngo	NOUN
taxlaw-9798	481	100	,	,	PUNCT
taxlaw-9798	481	101	and	and	CCONJ
taxlaw-9798	481	102	others	other	NOUN
taxlaw-9798	481	103	.	.	PUNCT
taxlaw-9798	482	1	among	among	ADP
taxlaw-9798	482	2	those	those	PRON
taxlaw-9798	482	3	surveyed	survey	VERB
taxlaw-9798	482	4	69	69	NUM
taxlaw-9798	482	5	%	%	NOUN
taxlaw-9798	482	6	believed	believe	VERB
taxlaw-9798	482	7	that	that	SCONJ
taxlaw-9798	482	8	mdrs	mdr	VERB
taxlaw-9798	482	9	for	for	ADP
taxlaw-9798	482	10	intermediaries	intermediary	NOUN
taxlaw-9798	482	11	would	would	AUX
taxlaw-9798	482	12	change	change	VERB
taxlaw-9798	482	13	aggressive	aggressive	ADJ
taxlaw-9798	482	14	tax	tax	NOUN
taxlaw-9798	482	15	planning	planning	NOUN
taxlaw-9798	482	16	schemes	scheme	NOUN
taxlaw-9798	482	17	and	and	CCONJ
taxlaw-9798	482	18	44	44	NUM
taxlaw-9798	482	19	%	%	NOUN
taxlaw-9798	482	20	believed	believe	VERB
taxlaw-9798	482	21	that	that	SCONJ
taxlaw-9798	482	22	there	there	PRON
taxlaw-9798	482	23	was	be	VERB
taxlaw-9798	482	24	a	a	DET
taxlaw-9798	482	25	need	need	NOUN
taxlaw-9798	482	26	for	for	ADP
taxlaw-9798	482	27	mdrs	mdr	NOUN
taxlaw-9798	482	28	compared	compare	VERB
taxlaw-9798	482	29	to	to	ADP
taxlaw-9798	482	30	23	23	NUM
taxlaw-9798	482	31	%	%	NOUN
taxlaw-9798	482	32	who	who	PRON
taxlaw-9798	482	33	believed	believe	VERB
taxlaw-9798	482	34	there	there	PRON
taxlaw-9798	482	35	was	be	VERB
taxlaw-9798	482	36	no	no	DET
taxlaw-9798	482	37	need	need	NOUN
taxlaw-9798	482	38	.	.	PUNCT
taxlaw-9798	483	1	among	among	ADP
taxlaw-9798	483	2	the	the	DET
taxlaw-9798	483	3	ngos	ngo	NOUN
taxlaw-9798	483	4	surveyed	survey	VERB
taxlaw-9798	483	5	93	93	NUM
taxlaw-9798	483	6	%	%	NOUN
taxlaw-9798	483	7	believed	believe	VERB
taxlaw-9798	483	8	there	there	PRON
taxlaw-9798	483	9	was	be	VERB
taxlaw-9798	483	10	a	a	DET
taxlaw-9798	483	11	need	need	NOUN
taxlaw-9798	483	12	for	for	ADP
taxlaw-9798	483	13	mdrs	mdr	NOUN
taxlaw-9798	483	14	while	while	SCONJ
taxlaw-9798	483	15	only	only	ADV
taxlaw-9798	483	16	17	17	NUM
taxlaw-9798	483	17	%	%	NOUN
taxlaw-9798	483	18	of	of	ADP
taxlaw-9798	483	19	tax	tax	NOUN
taxlaw-9798	483	20	consultancies	consultancy	NOUN
taxlaw-9798	483	21	and	and	CCONJ
taxlaw-9798	483	22	advisors	advisor	NOUN
taxlaw-9798	483	23	shared	share	VERB
taxlaw-9798	483	24	that	that	DET
taxlaw-9798	483	25	opinion	opinion	NOUN
taxlaw-9798	483	26	.	.	PUNCT
taxlaw-9798	484	1	160	160	NUM
taxlaw-9798	484	2	see	see	VERB
taxlaw-9798	484	3	dac	dac	NOUN
taxlaw-9798	484	4	6	6	NUM
taxlaw-9798	484	5	,	,	PUNCT
taxlaw-9798	484	6	supra	supra	ADJ
taxlaw-9798	484	7	note	note	NOUN
taxlaw-9798	484	8	9	9	NUM
taxlaw-9798	484	9	,	,	PUNCT
taxlaw-9798	484	10	art	art	NOUN
taxlaw-9798	484	11	.	.	PUNCT
taxlaw-9798	485	1	2	2	X
taxlaw-9798	485	2	.	.	X
taxlaw-9798	485	3	as	as	ADP
taxlaw-9798	485	4	a	a	DET
taxlaw-9798	485	5	directive	directive	NOUN
taxlaw-9798	485	6	,	,	PUNCT
taxlaw-9798	485	7	dac	dac	NOUN
taxlaw-9798	485	8	6	6	NUM
taxlaw-9798	485	9	requires	require	VERB
taxlaw-9798	485	10	member	member	NOUN
taxlaw-9798	485	11	states	state	NOUN
taxlaw-9798	485	12	to	to	PART
taxlaw-9798	485	13	take	take	VERB
taxlaw-9798	485	14	necessary	necessary	ADJ
taxlaw-9798	485	15	measures	measure	NOUN
taxlaw-9798	485	16	to	to	PART
taxlaw-9798	485	17	implement	implement	VERB
taxlaw-9798	485	18	its	its	PRON
taxlaw-9798	485	19	mandatory	mandatory	ADJ
taxlaw-9798	485	20	provisions	provision	NOUN
taxlaw-9798	485	21	by	by	ADP
taxlaw-9798	485	22	dec	dec	PROPN
taxlaw-9798	485	23	.	.	PROPN
taxlaw-9798	485	24	31	31	NUM
taxlaw-9798	485	25	,	,	PUNCT
taxlaw-9798	485	26	2019	2019	NUM
taxlaw-9798	485	27	,	,	PUNCT
taxlaw-9798	485	28	and	and	CCONJ
taxlaw-9798	485	29	to	to	PART
taxlaw-9798	485	30	apply	apply	VERB
taxlaw-9798	485	31	their	their	PRON
taxlaw-9798	485	32	implementing	implement	VERB
taxlaw-9798	485	33	provisions	provision	NOUN
taxlaw-9798	485	34	starting	start	VERB
taxlaw-9798	485	35	july	july	PROPN
taxlaw-9798	485	36	1	1	NUM
taxlaw-9798	485	37	,	,	PUNCT
taxlaw-9798	485	38	2020	2020	NUM
taxlaw-9798	485	39	.	.	PUNCT
taxlaw-9798	486	1	161	161	NUM
taxlaw-9798	486	2	for	for	ADP
taxlaw-9798	486	3	detailed	detailed	ADJ
taxlaw-9798	486	4	information	information	NOUN
taxlaw-9798	486	5	on	on	ADP
taxlaw-9798	486	6	the	the	DET
taxlaw-9798	486	7	status	status	NOUN
taxlaw-9798	486	8	of	of	ADP
taxlaw-9798	486	9	each	each	DET
taxlaw-9798	486	10	member	member	NOUN
taxlaw-9798	486	11	state	state	NOUN
taxlaw-9798	486	12	’s	’s	PART
taxlaw-9798	486	13	individual	individual	ADJ
taxlaw-9798	486	14	dac	dac	PROPN
taxlaw-9798	486	15	6	6	NUM
taxlaw-9798	486	16	regime	regime	NOUN
taxlaw-9798	486	17	,	,	PUNCT
taxlaw-9798	486	18	see	see	VERB
taxlaw-9798	486	19	mandatory	mandatory	ADJ
taxlaw-9798	486	20	disclosure	disclosure	NOUN
taxlaw-9798	486	21	requirements	requirement	NOUN
taxlaw-9798	486	22	–	–	PUNCT
taxlaw-9798	486	23	updates	update	NOUN
taxlaw-9798	486	24	,	,	PUNCT
taxlaw-9798	486	25	kpmg	kpmg	PROPN
taxlaw-9798	486	26	(	(	PUNCT
taxlaw-9798	486	27	june	june	PROPN
taxlaw-9798	486	28	4	4	NUM
taxlaw-9798	486	29	,	,	PUNCT
taxlaw-9798	486	30	2021	2021	NUM
taxlaw-9798	486	31	)	)	PUNCT
taxlaw-9798	486	32	.	.	PUNCT
taxlaw-9798	487	1	see	see	VERB
taxlaw-9798	487	2	also	also	ADV
taxlaw-9798	487	3	anna	anna	VERB
taxlaw-9798	487	4	vilke	vilke	ADV
taxlaw-9798	487	5	&	&	CCONJ
taxlaw-9798	487	6	gunta	gunta	PROPN
taxlaw-9798	487	7	linde	linde	PROPN
taxlaw-9798	487	8	,	,	PUNCT
taxlaw-9798	487	9	latvia	latvia	PROPN
taxlaw-9798	487	10	–	–	PUNCT
taxlaw-9798	487	11	dac	dac	NOUN
taxlaw-9798	487	12	6	6	NUM
taxlaw-9798	487	13	domestic	domestic	ADJ
taxlaw-9798	487	14	implementation	implementation	NOUN
taxlaw-9798	487	15	,	,	PUNCT
taxlaw-9798	487	16	baker	baker	PROPN
taxlaw-9798	487	17	tilly	tilly	PROPN
taxlaw-9798	487	18	,	,	PUNCT
taxlaw-9798	487	19	https://www.bakertilly.global/media/7978/latvia.pdf	https://www.bakertilly.global/media/7978/latvia.pdf	PUNCT
taxlaw-9798	488	1	[	[	X
taxlaw-9798	488	2	https://perma.cc/	https://perma.cc/	VERB
taxlaw-9798	488	3	64qe	64qe	ADJ
taxlaw-9798	488	4	-	-	PUNCT
taxlaw-9798	488	5	cc92	cc92	PROPN
taxlaw-9798	488	6	]	]	X
taxlaw-9798	488	7	(	(	PUNCT
taxlaw-9798	488	8	for	for	ADP
taxlaw-9798	488	9	latvia	latvia	PROPN
taxlaw-9798	488	10	)	)	PUNCT
taxlaw-9798	488	11	;	;	PUNCT
taxlaw-9798	488	12	lithuania	lithuania	PROPN
taxlaw-9798	488	13	publishes	publish	VERB
taxlaw-9798	488	14	law	law	NOUN
taxlaw-9798	488	15	to	to	PART
taxlaw-9798	488	16	implement	implement	VERB
taxlaw-9798	488	17	eu	eu	PROPN
taxlaw-9798	488	18	directive	directive	NOUN
taxlaw-9798	488	19	on	on	ADP
taxlaw-9798	488	20	reportable	reportable	ADJ
taxlaw-9798	488	21	cross	cross	ADJ
taxlaw-9798	488	22	-	-	ADJ
taxlaw-9798	488	23	border	border	ADJ
taxlaw-9798	488	24	arrangements	arrangement	NOUN
taxlaw-9798	488	25	,	,	PUNCT
taxlaw-9798	488	26	orbitax	orbitax	NOUN
taxlaw-9798	488	27	(	(	PUNCT
taxlaw-9798	488	28	aug	aug	PROPN
taxlaw-9798	488	29	.	.	PROPN
taxlaw-9798	488	30	27	27	NUM
taxlaw-9798	488	31	,	,	PUNCT
taxlaw-9798	488	32	2019	2019	NUM
taxlaw-9798	488	33	)	)	PUNCT
taxlaw-9798	488	34	,	,	PUNCT
taxlaw-9798	488	35	https://www.orbitax.com/news/archive.php/	https://www.orbitax.com/news/archive.php/	PUNCT
taxlaw-9798	488	36	lithuania	lithuania	PROPN
taxlaw-9798	488	37	-	-	PUNCT
taxlaw-9798	488	38	publishes	publishe	NOUN
taxlaw-9798	488	39	-	-	PUNCT
taxlaw-9798	488	40	law	law	NOUN
taxlaw-9798	488	41	-	-	PUNCT
taxlaw-9798	488	42	toimp-3950027	toimp-3950027	NOUN
taxlaw-9798	488	43	[	[	X
taxlaw-9798	488	44	https://perma.cc/7lcg-gzv7	https://perma.cc/7lcg-gzv7	NOUN
taxlaw-9798	488	45	]	]	X
taxlaw-9798	488	46	(	(	PUNCT
taxlaw-9798	488	47	for	for	ADP
taxlaw-9798	488	48	lithuania	lithuania	PROPN
taxlaw-9798	488	49	)	)	PUNCT
taxlaw-9798	488	50	;	;	PUNCT
taxlaw-9798	489	1	spain	spain	PROPN
taxlaw-9798	489	2	:	:	PUNCT
taxlaw-9798	489	3	transposition	transposition	NOUN
taxlaw-9798	489	4	of	of	ADP
taxlaw-9798	489	5	eu	eu	PROPN
taxlaw-9798	489	6	directive	directive	NOUN
taxlaw-9798	489	7	(	(	PUNCT
taxlaw-9798	489	8	dac	dac	PROPN
taxlaw-9798	489	9	6	6	NUM
taxlaw-9798	489	10	)	)	PUNCT
taxlaw-9798	489	11	completed	complete	VERB
taxlaw-9798	489	12	,	,	PUNCT
taxlaw-9798	489	13	kpmg	kpmg	PROPN
taxlaw-9798	489	14	(	(	PUNCT
taxlaw-9798	489	15	may	may	PROPN
taxlaw-9798	489	16	5	5	NUM
taxlaw-9798	489	17	,	,	PUNCT
taxlaw-9798	489	18	2021	2021	NUM
taxlaw-9798	489	19	)	)	PUNCT
taxlaw-9798	489	20	,	,	PUNCT
taxlaw-9798	489	21	https://home.kpmg/us/en/home/insights/2021/05/tnfspain-transposition-eu-directive-dac6-completed.html	https://home.kpmg/us/en/home/insights/2021/05/tnfspain-transposition-eu-directive-dac6-completed.html	PROPN
taxlaw-9798	490	1	[	[	X
taxlaw-9798	490	2	https://perma.cc/n6lv-feyn	https://perma.cc/n6lv-feyn	X
taxlaw-9798	490	3	]	]	X
taxlaw-9798	490	4	(	(	PUNCT
taxlaw-9798	490	5	for	for	ADP
taxlaw-9798	490	6	spain	spain	PROPN
taxlaw-9798	490	7	)	)	PUNCT
taxlaw-9798	490	8	;	;	PUNCT
taxlaw-9798	490	9	andra	andra	PROPN
taxlaw-9798	490	10	casu	casu	PROPN
taxlaw-9798	490	11	&	&	CCONJ
taxlaw-9798	490	12	alexandra	alexandra	PROPN
taxlaw-9798	490	13	ovedenie	ovedenie	PROPN
taxlaw-9798	490	14	,	,	PUNCT
taxlaw-9798	490	15	mandatory	mandatory	ADJ
taxlaw-9798	490	16	disclosure	disclosure	NOUN
taxlaw-9798	490	17	regime	regime	PROPN
taxlaw-9798	490	18	mdr	mdr	PROPN
taxlaw-9798	490	19	,	,	PUNCT
taxlaw-9798	490	20	2019	2019	NUM
taxlaw-9798	490	21	tax	tax	NOUN
taxlaw-9798	490	22	mag	mag	NOUN
taxlaw-9798	490	23	.	.	PROPN
taxlaw-9798	490	24	190	190	NUM
taxlaw-9798	490	25	(	(	PUNCT
taxlaw-9798	490	26	2019	2019	NUM
taxlaw-9798	490	27	)	)	PUNCT
taxlaw-9798	490	28	(	(	PUNCT
taxlaw-9798	490	29	for	for	ADP
taxlaw-9798	490	30	romania	romania	PROPN
taxlaw-9798	490	31	)	)	PUNCT
taxlaw-9798	490	32	;	;	PUNCT
taxlaw-9798	490	33	baker	baker	PROPN
taxlaw-9798	490	34	mckenzie	mckenzie	PROPN
taxlaw-9798	490	35	luxembourg	luxembourg	PROPN
taxlaw-9798	490	36	,	,	PUNCT
taxlaw-9798	490	37	diego	diego	PROPN
taxlaw-9798	490	38	duarte	duarte	PROPN
taxlaw-9798	490	39	de	de	PROPN
taxlaw-9798	490	40	oliveira	oliveira	PROPN
taxlaw-9798	490	41	&	&	CCONJ
taxlaw-9798	490	42	olivier	olivier	PROPN
taxlaw-9798	490	43	dal	dal	PROPN
taxlaw-9798	490	44	farra	farra	PROPN
taxlaw-9798	490	45	,	,	PUNCT
taxlaw-9798	490	46	mandatory	mandatory	ADJ
taxlaw-9798	490	47	disclosure	disclosure	NOUN
taxlaw-9798	490	48	rules	rule	NOUN
taxlaw-9798	490	49	(	(	PUNCT
taxlaw-9798	490	50	dac6	dac6	PROPN
taxlaw-9798	490	51	):	):	PUNCT
taxlaw-9798	490	52	a	a	DET
taxlaw-9798	490	53	look	look	NOUN
taxlaw-9798	490	54	at	at	ADP
taxlaw-9798	490	55	private	private	ADJ
taxlaw-9798	490	56	equity	equity	NOUN
taxlaw-9798	490	57	investment	investment	NOUN
taxlaw-9798	490	58	in	in	ADP
taxlaw-9798	490	59	luxembourg	luxembourg	PROPN
taxlaw-9798	490	60	,	,	PUNCT
taxlaw-9798	490	61	int’l	int’l	NUM
taxlaw-9798	490	62	tax	tax	NOUN
taxlaw-9798	490	63	rev	rev	X
taxlaw-9798	490	64	.	.	PUNCT
taxlaw-9798	490	65	(	(	PUNCT
taxlaw-9798	490	66	2020	2020	NUM
taxlaw-9798	490	67	)	)	PUNCT
taxlaw-9798	490	68	(	(	PUNCT
taxlaw-9798	490	69	for	for	ADP
taxlaw-9798	490	70	luxembourg	luxembourg	PROPN
taxlaw-9798	490	71	)	)	PUNCT
taxlaw-9798	490	72	;	;	PUNCT
taxlaw-9798	490	73	flavia	flavia	PROPN
taxlaw-9798	490	74	vespasiani	vespasiani	PROPN
taxlaw-9798	490	75	&	&	CCONJ
taxlaw-9798	490	76	bognandi	bognandi	PROPN
taxlaw-9798	490	77	stefano	stefano	PROPN
taxlaw-9798	490	78	,	,	PUNCT
taxlaw-9798	490	79	dac	dac	PROPN
taxlaw-9798	490	80	6	6	NUM
taxlaw-9798	490	81	and	and	CCONJ
taxlaw-9798	490	82	hallmarks	hallmark	VERB
taxlaw-9798	490	83	addressing	address	VERB
taxlaw-9798	490	84	tp	tp	PROPN
taxlaw-9798	490	85	in	in	ADP
taxlaw-9798	490	86	italy	italy	PROPN
taxlaw-9798	490	87	,	,	PUNCT
taxlaw-9798	490	88	int’l	int’l	NUM
taxlaw-9798	490	89	tax	tax	NOUN
taxlaw-9798	490	90	rev	rev	PROPN
taxlaw-9798	490	91	.	.	PROPN
taxlaw-9798	490	92	(	(	PUNCT
taxlaw-9798	490	93	,	,	PUNCT
taxlaw-9798	490	94	2021	2021	NUM
taxlaw-9798	490	95	)	)	PUNCT
taxlaw-9798	490	96	(	(	PUNCT
taxlaw-9798	490	97	for	for	ADP
taxlaw-9798	490	98	italy	italy	PROPN
taxlaw-9798	490	99	)	)	PUNCT
taxlaw-9798	490	100	.	.	PUNCT
taxlaw-9798	491	1	most	most	ADJ
taxlaw-9798	491	2	member	member	NOUN
taxlaw-9798	491	3	states	state	NOUN
taxlaw-9798	491	4	have	have	AUX
taxlaw-9798	491	5	closely	closely	ADV
taxlaw-9798	491	6	aligned	align	VERB
taxlaw-9798	491	7	their	their	PRON
taxlaw-9798	491	8	tax	tax	NOUN
taxlaw-9798	491	9	policy	policy	NOUN
taxlaw-9798	491	10	to	to	PART
taxlaw-9798	491	11	dac	dac	VERB
taxlaw-9798	491	12	6	6	NUM
taxlaw-9798	491	13	(	(	PUNCT
taxlaw-9798	491	14	i.e.	i.e.	X
taxlaw-9798	491	15	,	,	PUNCT
taxlaw-9798	491	16	cross	cross	ADJ
taxlaw-9798	491	17	-	-	ADJ
taxlaw-9798	491	18	border	border	ADJ
taxlaw-9798	491	19	arrangement	arrangement	NOUN
taxlaw-9798	491	20	reporting	reporting	NOUN
taxlaw-9798	491	21	and	and	CCONJ
taxlaw-9798	491	22	obligatory	obligatory	ADJ
taxlaw-9798	491	23	144	144	NUM
taxlaw-9798	491	24	columbia	columbia	PROPN
taxlaw-9798	491	25	journal	journal	PROPN
taxlaw-9798	491	26	of	of	ADP
taxlaw-9798	491	27	tax	tax	NOUN
taxlaw-9798	491	28	law	law	NOUN
taxlaw-9798	491	29	[	[	X
taxlaw-9798	491	30	vol	vol	NOUN
taxlaw-9798	491	31	:	:	PUNCT
taxlaw-9798	491	32	13:2	13:2	NUM
taxlaw-9798	491	33	dac	dac	NOUN
taxlaw-9798	491	34	6	6	NUM
taxlaw-9798	491	35	is	be	AUX
taxlaw-9798	491	36	significant	significant	ADJ
taxlaw-9798	491	37	since	since	SCONJ
taxlaw-9798	491	38	it	it	PRON
taxlaw-9798	491	39	not	not	PART
taxlaw-9798	491	40	only	only	ADV
taxlaw-9798	491	41	adopts	adopt	VERB
taxlaw-9798	491	42	the	the	DET
taxlaw-9798	491	43	best	good	ADJ
taxlaw-9798	491	44	practices	practice	NOUN
taxlaw-9798	491	45	recommended	recommend	VERB
taxlaw-9798	491	46	by	by	ADP
taxlaw-9798	491	47	the	the	DET
taxlaw-9798	491	48	oecd	oecd	PROPN
taxlaw-9798	491	49	but	but	CCONJ
taxlaw-9798	491	50	goes	go	VERB
taxlaw-9798	491	51	further.162	further.162	NOUN
taxlaw-9798	491	52	given	give	VERB
taxlaw-9798	491	53	that	that	SCONJ
taxlaw-9798	491	54	the	the	DET
taxlaw-9798	491	55	eu	eu	PROPN
taxlaw-9798	491	56	often	often	ADV
taxlaw-9798	491	57	sets	set	VERB
taxlaw-9798	491	58	an	an	DET
taxlaw-9798	491	59	example	example	NOUN
taxlaw-9798	491	60	for	for	SCONJ
taxlaw-9798	491	61	other	other	ADJ
taxlaw-9798	491	62	countries	country	NOUN
taxlaw-9798	491	63	to	to	PART
taxlaw-9798	491	64	follow	follow	VERB
taxlaw-9798	491	65	and	and	CCONJ
taxlaw-9798	491	66	that	that	SCONJ
taxlaw-9798	491	67	its	its	PRON
taxlaw-9798	491	68	rules	rule	NOUN
taxlaw-9798	491	69	apply	apply	VERB
taxlaw-9798	491	70	to	to	ADP
taxlaw-9798	491	71	27	27	NUM
taxlaw-9798	491	72	countries	country	NOUN
taxlaw-9798	491	73	,	,	PUNCT
taxlaw-9798	491	74	dac	dac	PROPN
taxlaw-9798	491	75	6	6	NUM
taxlaw-9798	491	76	’s	’s	PART
taxlaw-9798	491	77	impact	impact	NOUN
taxlaw-9798	491	78	could	could	AUX
taxlaw-9798	491	79	be	be	AUX
taxlaw-9798	491	80	far	far	ADV
taxlaw-9798	491	81	-	-	PUNCT
taxlaw-9798	491	82	reaching	reach	VERB
taxlaw-9798	491	83	.	.	PUNCT
taxlaw-9798	492	1	dac	dac	PROPN
taxlaw-9798	492	2	6	6	NUM
taxlaw-9798	492	3	builds	build	VERB
taxlaw-9798	492	4	upon	upon	SCONJ
taxlaw-9798	492	5	beps	bep	NOUN
taxlaw-9798	492	6	action	action	NOUN
taxlaw-9798	492	7	12.163	12.163	NUM
taxlaw-9798	492	8	the	the	DET
taxlaw-9798	492	9	oecd	oecd	PROPN
taxlaw-9798	492	10	’s	’s	PART
taxlaw-9798	492	11	beps	bep	NOUN
taxlaw-9798	492	12	project	project	NOUN
taxlaw-9798	492	13	aimed	aim	VERB
taxlaw-9798	492	14	to	to	PART
taxlaw-9798	492	15	address	address	VERB
taxlaw-9798	492	16	weaknesses	weakness	NOUN
taxlaw-9798	492	17	in	in	ADP
taxlaw-9798	492	18	the	the	DET
taxlaw-9798	492	19	international	international	ADJ
taxlaw-9798	492	20	tax	tax	NOUN
taxlaw-9798	492	21	system.164	system.164	NOUN
taxlaw-9798	492	22	of	of	ADP
taxlaw-9798	492	23	the	the	DET
taxlaw-9798	492	24	15	15	NUM
taxlaw-9798	492	25	action	action	NOUN
taxlaw-9798	492	26	reports	report	NOUN
taxlaw-9798	492	27	,	,	PUNCT
taxlaw-9798	492	28	published	publish	VERB
taxlaw-9798	492	29	in	in	ADP
taxlaw-9798	492	30	october	october	PROPN
taxlaw-9798	492	31	2015	2015	NUM
taxlaw-9798	492	32	,	,	PUNCT
taxlaw-9798	492	33	action	action	NOUN
taxlaw-9798	492	34	12	12	NUM
taxlaw-9798	492	35	called	call	VERB
taxlaw-9798	492	36	on	on	ADP
taxlaw-9798	492	37	countries	country	NOUN
taxlaw-9798	492	38	to	to	PART
taxlaw-9798	492	39	adopt	adopt	VERB
taxlaw-9798	492	40	and	and	CCONJ
taxlaw-9798	492	41	implement	implement	VERB
taxlaw-9798	492	42	mdrs.165	mdrs.165	NOUN
taxlaw-9798	492	43	action	action	NOUN
taxlaw-9798	492	44	12	12	NUM
taxlaw-9798	492	45	includes	include	VERB
taxlaw-9798	492	46	a	a	DET
taxlaw-9798	492	47	comprehensive	comprehensive	ADJ
taxlaw-9798	492	48	set	set	NOUN
taxlaw-9798	492	49	of	of	ADP
taxlaw-9798	492	50	recommendations	recommendation	NOUN
taxlaw-9798	492	51	for	for	ADP
taxlaw-9798	492	52	the	the	DET
taxlaw-9798	492	53	design	design	NOUN
taxlaw-9798	492	54	and	and	CCONJ
taxlaw-9798	492	55	implementation	implementation	NOUN
taxlaw-9798	492	56	of	of	ADP
taxlaw-9798	492	57	mdrs.166	mdrs.166	NOUN
taxlaw-9798	492	58	while	while	SCONJ
taxlaw-9798	492	59	most	most	ADJ
taxlaw-9798	492	60	mdrs	mdr	VERB
taxlaw-9798	492	61	at	at	ADP
taxlaw-9798	492	62	the	the	DET
taxlaw-9798	492	63	time	time	NOUN
taxlaw-9798	492	64	were	be	AUX
taxlaw-9798	492	65	intermediary	intermediary	ADJ
taxlaw-9798	492	66	reporting	reporting	NOUN
taxlaw-9798	492	67	)	)	PUNCT
taxlaw-9798	492	68	.	.	PUNCT
taxlaw-9798	493	1	however	however	ADV
taxlaw-9798	493	2	,	,	PUNCT
taxlaw-9798	493	3	poland	poland	PROPN
taxlaw-9798	493	4	has	have	AUX
taxlaw-9798	493	5	extended	extend	VERB
taxlaw-9798	493	6	its	its	PRON
taxlaw-9798	493	7	regime	regime	NOUN
taxlaw-9798	493	8	to	to	PART
taxlaw-9798	493	9	cover	cover	VERB
taxlaw-9798	493	10	domestic	domestic	ADJ
taxlaw-9798	493	11	arrangements	arrangement	NOUN
taxlaw-9798	493	12	in	in	ADP
taxlaw-9798	493	13	addition	addition	NOUN
taxlaw-9798	493	14	to	to	ADP
taxlaw-9798	493	15	cross	cross	ADJ
taxlaw-9798	493	16	-	-	ADJ
taxlaw-9798	493	17	border	border	ADJ
taxlaw-9798	493	18	arrangements	arrangement	NOUN
taxlaw-9798	493	19	.	.	PUNCT
taxlaw-9798	494	1	this	this	PRON
taxlaw-9798	494	2	is	be	AUX
taxlaw-9798	494	3	also	also	ADV
taxlaw-9798	494	4	true	true	ADJ
taxlaw-9798	494	5	in	in	ADP
taxlaw-9798	494	6	portugal	portugal	PROPN
taxlaw-9798	494	7	and	and	CCONJ
taxlaw-9798	494	8	ireland	ireland	PROPN
taxlaw-9798	494	9	where	where	SCONJ
taxlaw-9798	494	10	the	the	DET
taxlaw-9798	494	11	new	new	ADJ
taxlaw-9798	494	12	dac	dac	NOUN
taxlaw-9798	494	13	6	6	NUM
taxlaw-9798	494	14	rules	rule	NOUN
taxlaw-9798	494	15	have	have	AUX
taxlaw-9798	494	16	built	build	VERB
taxlaw-9798	494	17	upon	upon	SCONJ
taxlaw-9798	494	18	existing	exist	VERB
taxlaw-9798	494	19	mdrs	mdr	NOUN
taxlaw-9798	494	20	.	.	PUNCT
taxlaw-9798	494	21	162	162	NUM
taxlaw-9798	494	22	for	for	ADP
taxlaw-9798	494	23	a	a	DET
taxlaw-9798	494	24	discussion	discussion	NOUN
taxlaw-9798	494	25	of	of	ADP
taxlaw-9798	494	26	the	the	DET
taxlaw-9798	494	27	components	component	NOUN
taxlaw-9798	494	28	of	of	ADP
taxlaw-9798	494	29	dac	dac	PROPN
taxlaw-9798	494	30	6	6	NUM
taxlaw-9798	494	31	while	while	SCONJ
taxlaw-9798	494	32	it	it	PRON
taxlaw-9798	494	33	was	be	AUX
taxlaw-9798	494	34	still	still	ADV
taxlaw-9798	494	35	in	in	ADP
taxlaw-9798	494	36	development	development	NOUN
taxlaw-9798	494	37	,	,	PUNCT
taxlaw-9798	494	38	see	see	VERB
taxlaw-9798	494	39	franklin	franklin	PROPN
taxlaw-9798	494	40	cachia	cachia	PROPN
taxlaw-9798	494	41	,	,	PUNCT
taxlaw-9798	494	42	tax	tax	NOUN
taxlaw-9798	494	43	transparency	transparency	NOUN
taxlaw-9798	494	44	for	for	ADP
taxlaw-9798	494	45	intermediaries	intermediary	NOUN
taxlaw-9798	494	46	:	:	PUNCT
taxlaw-9798	494	47	the	the	DET
taxlaw-9798	494	48	mandatory	mandatory	ADJ
taxlaw-9798	494	49	disclosure	disclosure	NOUN
taxlaw-9798	494	50	rules	rule	NOUN
taxlaw-9798	494	51	and	and	CCONJ
taxlaw-9798	494	52	its	its	PRON
taxlaw-9798	494	53	eu	eu	PROPN
taxlaw-9798	494	54	impact	impact	NOUN
taxlaw-9798	494	55	,	,	PUNCT
taxlaw-9798	494	56	27	27	NUM
taxlaw-9798	494	57	ec	ec	PROPN
taxlaw-9798	494	58	tax	tax	NOUN
taxlaw-9798	494	59	rev	rev	PROPN
taxlaw-9798	494	60	.	.	PROPN
taxlaw-9798	494	61	206	206	NUM
taxlaw-9798	494	62	(	(	PUNCT
taxlaw-9798	494	63	2018	2018	NUM
taxlaw-9798	494	64	)	)	PUNCT
taxlaw-9798	494	65	.	.	PUNCT
taxlaw-9798	495	1	see	see	VERB
taxlaw-9798	495	2	also	also	ADV
taxlaw-9798	495	3	dimitar	dimitar	VERB
taxlaw-9798	495	4	hristov	hristov	PROPN
taxlaw-9798	495	5	&	&	CCONJ
taxlaw-9798	495	6	anna	anna	PROPN
taxlaw-9798	495	7	zeitlinger	zeitlinger	PROPN
taxlaw-9798	495	8	,	,	PUNCT
taxlaw-9798	495	9	the	the	DET
taxlaw-9798	495	10	impact	impact	NOUN
taxlaw-9798	495	11	of	of	ADP
taxlaw-9798	495	12	the	the	DET
taxlaw-9798	495	13	proposed	propose	VERB
taxlaw-9798	495	14	eu	eu	PROPN
taxlaw-9798	495	15	directive	directive	NOUN
taxlaw-9798	495	16	on	on	ADP
taxlaw-9798	495	17	tax	tax	NOUN
taxlaw-9798	495	18	intermediaries	intermediary	NOUN
taxlaw-9798	495	19	on	on	ADP
taxlaw-9798	495	20	the	the	DET
taxlaw-9798	495	21	austrian	austrian	ADJ
taxlaw-9798	495	22	foundation	foundation	NOUN
taxlaw-9798	495	23	as	as	ADP
taxlaw-9798	495	24	tax	tax	NOUN
taxlaw-9798	495	25	planning	planning	NOUN
taxlaw-9798	495	26	tool	tool	NOUN
taxlaw-9798	495	27	,	,	PUNCT
taxlaw-9798	495	28	24	24	NUM
taxlaw-9798	495	29	trusts	trust	NOUN
taxlaw-9798	495	30	&	&	CCONJ
taxlaw-9798	495	31	trustees	trustee	NOUN
taxlaw-9798	495	32	526	526	NUM
taxlaw-9798	495	33	(	(	PUNCT
taxlaw-9798	495	34	2018	2018	NUM
taxlaw-9798	495	35	)	)	PUNCT
taxlaw-9798	495	36	for	for	ADP
taxlaw-9798	495	37	a	a	DET
taxlaw-9798	495	38	discussion	discussion	NOUN
taxlaw-9798	495	39	on	on	ADP
taxlaw-9798	495	40	the	the	DET
taxlaw-9798	495	41	projected	project	VERB
taxlaw-9798	495	42	impact	impact	NOUN
taxlaw-9798	495	43	of	of	ADP
taxlaw-9798	495	44	dac	dac	NOUN
taxlaw-9798	495	45	6	6	NUM
taxlaw-9798	495	46	on	on	ADP
taxlaw-9798	495	47	austrian	austrian	ADJ
taxlaw-9798	495	48	intermediaries	intermediary	NOUN
taxlaw-9798	495	49	.	.	PUNCT
taxlaw-9798	496	1	163	163	NUM
taxlaw-9798	496	2	see	see	VERB
taxlaw-9798	496	3	carole	carole	PROPN
taxlaw-9798	496	4	hein	hein	PROPN
taxlaw-9798	496	5	,	,	PUNCT
taxlaw-9798	496	6	eric	eric	PROPN
taxlaw-9798	496	7	centi	centi	PROPN
taxlaw-9798	496	8	&	&	CCONJ
taxlaw-9798	496	9	julien	julien	PROPN
taxlaw-9798	496	10	lamotte	lamotte	PROPN
taxlaw-9798	496	11	,	,	PUNCT
taxlaw-9798	496	12	dac	dac	NOUN
taxlaw-9798	496	13	6	6	NUM
taxlaw-9798	496	14	:	:	PUNCT
taxlaw-9798	496	15	one	one	NUM
taxlaw-9798	496	16	directive	directive	NOUN
taxlaw-9798	496	17	,	,	PUNCT
taxlaw-9798	496	18	several	several	ADJ
taxlaw-9798	496	19	applications	application	NOUN
taxlaw-9798	496	20	,	,	PUNCT
taxlaw-9798	496	21	int’l	int’l	NUM
taxlaw-9798	496	22	tax	tax	NOUN
taxlaw-9798	496	23	rev	rev	X
taxlaw-9798	496	24	.	.	PUNCT
taxlaw-9798	496	25	(	(	PUNCT
taxlaw-9798	496	26	2020	2020	NUM
taxlaw-9798	496	27	)	)	PUNCT
taxlaw-9798	496	28	(	(	PUNCT
taxlaw-9798	496	29	“	"	PUNCT
taxlaw-9798	496	30	the	the	DET
taxlaw-9798	496	31	european	european	PROPN
taxlaw-9798	496	32	union	union	PROPN
taxlaw-9798	496	33	(	(	PUNCT
taxlaw-9798	496	34	eu	eu	NOUN
taxlaw-9798	496	35	)	)	PUNCT
taxlaw-9798	496	36	directive	directive	NOUN
taxlaw-9798	496	37	on	on	ADP
taxlaw-9798	496	38	the	the	DET
taxlaw-9798	496	39	mandatory	mandatory	ADJ
taxlaw-9798	496	40	automatic	automatic	ADJ
taxlaw-9798	496	41	exchange	exchange	NOUN
taxlaw-9798	496	42	of	of	ADP
taxlaw-9798	496	43	information	information	NOUN
taxlaw-9798	496	44	in	in	ADP
taxlaw-9798	496	45	the	the	DET
taxlaw-9798	496	46	field	field	NOUN
taxlaw-9798	496	47	of	of	ADP
taxlaw-9798	496	48	taxation	taxation	NOUN
taxlaw-9798	496	49	in	in	ADP
taxlaw-9798	496	50	relation	relation	NOUN
taxlaw-9798	496	51	to	to	PART
taxlaw-9798	496	52	reportable	reportable	VERB
taxlaw-9798	496	53	cross	cross	ADJ
taxlaw-9798	496	54	-	-	ADJ
taxlaw-9798	496	55	border	border	ADJ
taxlaw-9798	496	56	arrangements	arrangement	NOUN
taxlaw-9798	496	57	(	(	PUNCT
taxlaw-9798	496	58	commonly	commonly	ADV
taxlaw-9798	496	59	known	know	VERB
taxlaw-9798	496	60	as	as	ADP
taxlaw-9798	496	61	dac6	dac6	PROPN
taxlaw-9798	496	62	)	)	PUNCT
taxlaw-9798	496	63	comes	come	VERB
taxlaw-9798	496	64	from	from	ADP
taxlaw-9798	496	65	the	the	DET
taxlaw-9798	496	66	beps	bep	NOUN
taxlaw-9798	496	67	initiative	initiative	NOUN
taxlaw-9798	496	68	,	,	PUNCT
taxlaw-9798	496	69	notably	notably	ADV
taxlaw-9798	496	70	from	from	ADP
taxlaw-9798	496	71	the	the	DET
taxlaw-9798	496	72	beps	bep	NOUN
taxlaw-9798	496	73	action	action	NOUN
taxlaw-9798	496	74	12	12	NUM
taxlaw-9798	496	75	report	report	NOUN
taxlaw-9798	496	76	on	on	ADP
taxlaw-9798	496	77	the	the	DET
taxlaw-9798	496	78	mandatory	mandatory	ADJ
taxlaw-9798	496	79	disclosure	disclosure	NOUN
taxlaw-9798	496	80	rules	rule	NOUN
taxlaw-9798	496	81	(	(	PUNCT
taxlaw-9798	496	82	mdr	mdr	PROPN
taxlaw-9798	496	83	)	)	PUNCT
taxlaw-9798	496	84	.	.	PUNCT
taxlaw-9798	496	85	”	"	PUNCT
taxlaw-9798	496	86	)	)	PUNCT
taxlaw-9798	496	87	.	.	PUNCT
taxlaw-9798	497	1	164	164	NUM
taxlaw-9798	497	2	for	for	ADP
taxlaw-9798	497	3	further	further	ADJ
taxlaw-9798	497	4	background	background	NOUN
taxlaw-9798	497	5	about	about	ADP
taxlaw-9798	497	6	the	the	DET
taxlaw-9798	497	7	beps	bep	NOUN
taxlaw-9798	497	8	project	project	NOUN
taxlaw-9798	497	9	,	,	PUNCT
taxlaw-9798	497	10	see	see	VERB
taxlaw-9798	497	11	oecd	oecd	PROPN
taxlaw-9798	497	12	,	,	PUNCT
taxlaw-9798	497	13	oecd	oecd	PROPN
taxlaw-9798	497	14	/	/	SYM
taxlaw-9798	497	15	g20	g20	NOUN
taxlaw-9798	497	16	base	base	NOUN
taxlaw-9798	497	17	erosion	erosion	NOUN
taxlaw-9798	497	18	and	and	CCONJ
taxlaw-9798	497	19	profit	profit	NOUN
taxlaw-9798	497	20	shifting	shifting	NOUN
taxlaw-9798	497	21	project	project	NOUN
taxlaw-9798	497	22	,	,	PUNCT
taxlaw-9798	497	23	explanatory	explanatory	ADJ
taxlaw-9798	497	24	statement	statement	NOUN
taxlaw-9798	497	25	:	:	PUNCT
taxlaw-9798	497	26	2015	2015	NUM
taxlaw-9798	497	27	final	final	ADJ
taxlaw-9798	497	28	reports	report	NOUN
taxlaw-9798	497	29	,	,	PUNCT
taxlaw-9798	497	30	at	at	ADP
taxlaw-9798	497	31	4	4	NUM
taxlaw-9798	497	32	(	(	PUNCT
taxlaw-9798	497	33	2015	2015	NUM
taxlaw-9798	497	34	)	)	PUNCT
taxlaw-9798	497	35	,	,	PUNCT
taxlaw-9798	497	36	https://www.oecd.org/ctp/beps-explanatory-statement-2015.pdf	https://www.oecd.org/ctp/beps-explanatory-statement-2015.pdf	PROPN
taxlaw-9798	498	1	[	[	X
taxlaw-9798	498	2	https://perma	https://perma	PROPN
taxlaw-9798	498	3	.	.	PUNCT
taxlaw-9798	498	4	cc	cc	NOUN
taxlaw-9798	498	5	/	/	SYM
taxlaw-9798	498	6	x5t7	x5t7	PROPN
taxlaw-9798	498	7	-	-	PUNCT
taxlaw-9798	498	8	5tds	5tds	NUM
taxlaw-9798	498	9	]	]	PUNCT
taxlaw-9798	498	10	.	.	PUNCT
taxlaw-9798	499	1	for	for	ADP
taxlaw-9798	499	2	extensive	extensive	ADJ
taxlaw-9798	499	3	literature	literature	NOUN
taxlaw-9798	499	4	on	on	ADP
taxlaw-9798	499	5	the	the	DET
taxlaw-9798	499	6	beps	bep	NOUN
taxlaw-9798	499	7	project	project	NOUN
taxlaw-9798	499	8	,	,	PUNCT
taxlaw-9798	499	9	see	see	VERB
taxlaw-9798	499	10	,	,	PUNCT
taxlaw-9798	499	11	e.g.	e.g.	ADV
taxlaw-9798	499	12	,	,	PUNCT
taxlaw-9798	499	13	reuven	reuven	PROPN
taxlaw-9798	499	14	s.	s.	PROPN
taxlaw-9798	499	15	avi	avi	PROPN
taxlaw-9798	499	16	-	-	PUNCT
taxlaw-9798	499	17	yonah	yonah	PROPN
taxlaw-9798	499	18	&	&	CCONJ
taxlaw-9798	499	19	haiyan	haiyan	PROPN
taxlaw-9798	499	20	xu	xu	PROPN
taxlaw-9798	499	21	,	,	PUNCT
taxlaw-9798	499	22	evaluating	evaluate	VERB
taxlaw-9798	499	23	beps	bep	NOUN
taxlaw-9798	499	24	:	:	PUNCT
taxlaw-9798	499	25	a	a	DET
taxlaw-9798	499	26	reconsideration	reconsideration	NOUN
taxlaw-9798	499	27	of	of	ADP
taxlaw-9798	499	28	the	the	DET
taxlaw-9798	499	29	benefits	benefit	NOUN
taxlaw-9798	499	30	principle	principle	NOUN
taxlaw-9798	499	31	and	and	CCONJ
taxlaw-9798	499	32	proposal	proposal	NOUN
taxlaw-9798	499	33	for	for	ADP
taxlaw-9798	499	34	un	un	PROPN
taxlaw-9798	499	35	oversight	oversight	NOUN
taxlaw-9798	499	36	,	,	PUNCT
taxlaw-9798	499	37	6	6	NUM
taxlaw-9798	499	38	harv	harv	NOUN
taxlaw-9798	499	39	.	.	PUNCT
taxlaw-9798	500	1	bus	bus	NOUN
taxlaw-9798	500	2	.	.	PUNCT
taxlaw-9798	501	1	l.	l.	PROPN
taxlaw-9798	501	2	rev	rev	PROPN
taxlaw-9798	501	3	.	.	PROPN
taxlaw-9798	501	4	185	185	NUM
taxlaw-9798	501	5	(	(	PUNCT
taxlaw-9798	501	6	2016	2016	NUM
taxlaw-9798	501	7	)	)	PUNCT
taxlaw-9798	501	8	;	;	PUNCT
taxlaw-9798	501	9	rifat	rifat	PROPN
taxlaw-9798	501	10	azam	azam	PROPN
taxlaw-9798	501	11	,	,	PUNCT
taxlaw-9798	501	12	ruling	rule	VERB
taxlaw-9798	501	13	the	the	DET
taxlaw-9798	501	14	world	world	NOUN
taxlaw-9798	501	15	:	:	PUNCT
taxlaw-9798	501	16	generating	generate	VERB
taxlaw-9798	501	17	international	international	ADJ
taxlaw-9798	501	18	tax	tax	NOUN
taxlaw-9798	501	19	norms	norm	NOUN
taxlaw-9798	501	20	in	in	ADP
taxlaw-9798	501	21	the	the	DET
taxlaw-9798	501	22	era	era	NOUN
taxlaw-9798	501	23	of	of	ADP
taxlaw-9798	501	24	globalization	globalization	NOUN
taxlaw-9798	501	25	and	and	CCONJ
taxlaw-9798	501	26	beps	bep	NOUN
taxlaw-9798	501	27	,	,	PUNCT
taxlaw-9798	501	28	50	50	NUM
taxlaw-9798	501	29	suffolk	suffolk	PROPN
taxlaw-9798	501	30	u.	u.	PROPN
taxlaw-9798	501	31	l.	l.	PROPN
taxlaw-9798	501	32	rev	rev	PROPN
taxlaw-9798	501	33	.	.	PROPN
taxlaw-9798	502	1	517	517	NUM
taxlaw-9798	502	2	(	(	PUNCT
taxlaw-9798	502	3	2017	2017	NUM
taxlaw-9798	502	4	)	)	PUNCT
taxlaw-9798	502	5	;	;	PUNCT
taxlaw-9798	503	1	yariv	yariv	NOUN
taxlaw-9798	503	2	brauner	brauner	NOUN
taxlaw-9798	503	3	,	,	PUNCT
taxlaw-9798	503	4	treaties	treaty	NOUN
taxlaw-9798	503	5	in	in	ADP
taxlaw-9798	503	6	the	the	DET
taxlaw-9798	503	7	aftermath	aftermath	NOUN
taxlaw-9798	503	8	of	of	ADP
taxlaw-9798	503	9	beps	bep	NOUN
taxlaw-9798	503	10	,	,	PUNCT
taxlaw-9798	503	11	41	41	NUM
taxlaw-9798	503	12	brook	brook	NOUN
taxlaw-9798	503	13	.	.	PUNCT
taxlaw-9798	504	1	j.	j.	PROPN
taxlaw-9798	504	2	int’l	int’l	PROPN
taxlaw-9798	504	3	l.	l.	PROPN
taxlaw-9798	504	4	973	973	NUM
taxlaw-9798	504	5	(	(	PUNCT
taxlaw-9798	504	6	2016	2016	NUM
taxlaw-9798	504	7	)	)	PUNCT
taxlaw-9798	504	8	;	;	PUNCT
taxlaw-9798	504	9	irene	irene	PROPN
taxlaw-9798	504	10	burgers	burgers	PROPN
taxlaw-9798	504	11	&	&	CCONJ
taxlaw-9798	504	12	irma	irma	PROPN
taxlaw-9798	504	13	mosquera	mosquera	PROPN
taxlaw-9798	504	14	,	,	PUNCT
taxlaw-9798	504	15	corporate	corporate	ADJ
taxlaw-9798	504	16	taxation	taxation	NOUN
taxlaw-9798	504	17	and	and	CCONJ
taxlaw-9798	504	18	beps	bep	NOUN
taxlaw-9798	504	19	:	:	PUNCT
taxlaw-9798	504	20	a	a	DET
taxlaw-9798	504	21	fair	fair	ADJ
taxlaw-9798	504	22	slice	slice	NOUN
taxlaw-9798	504	23	for	for	ADP
taxlaw-9798	504	24	developing	develop	VERB
taxlaw-9798	504	25	countries	country	NOUN
taxlaw-9798	504	26	?	?	PUNCT
taxlaw-9798	504	27	,	,	PUNCT
taxlaw-9798	504	28	10	10	NUM
taxlaw-9798	504	29	erasmus	erasmus	PROPN
taxlaw-9798	504	30	l.	l.	PROPN
taxlaw-9798	504	31	rev	rev	PROPN
taxlaw-9798	504	32	.	.	PROPN
taxlaw-9798	504	33	29	29	NUM
taxlaw-9798	504	34	(	(	PUNCT
taxlaw-9798	504	35	2017	2017	NUM
taxlaw-9798	504	36	)	)	PUNCT
taxlaw-9798	504	37	;	;	PUNCT
taxlaw-9798	504	38	allison	allison	PROPN
taxlaw-9798	504	39	christians	christians	PROPN
taxlaw-9798	504	40	,	,	PUNCT
taxlaw-9798	504	41	beps	bep	NOUN
taxlaw-9798	504	42	and	and	CCONJ
taxlaw-9798	504	43	the	the	DET
taxlaw-9798	504	44	new	new	ADJ
taxlaw-9798	504	45	international	international	ADJ
taxlaw-9798	504	46	tax	tax	NOUN
taxlaw-9798	504	47	order	order	NOUN
taxlaw-9798	504	48	,	,	PUNCT
taxlaw-9798	504	49	2016	2016	NUM
taxlaw-9798	504	50	byu	byu	PROPN
taxlaw-9798	504	51	l.	l.	PROPN
taxlaw-9798	504	52	rev	rev	PROPN
taxlaw-9798	504	53	.	.	PROPN
taxlaw-9798	504	54	1603	1603	NUM
taxlaw-9798	504	55	(	(	PUNCT
taxlaw-9798	504	56	2016	2016	NUM
taxlaw-9798	504	57	)	)	PUNCT
taxlaw-9798	504	58	;	;	PUNCT
taxlaw-9798	504	59	arthur	arthur	PROPN
taxlaw-9798	504	60	j.	j.	PROPN
taxlaw-9798	504	61	cockfield	cockfield	PROPN
taxlaw-9798	504	62	,	,	PUNCT
taxlaw-9798	504	63	shaping	shape	VERB
taxlaw-9798	504	64	international	international	ADJ
taxlaw-9798	504	65	tax	tax	NOUN
taxlaw-9798	504	66	law	law	NOUN
taxlaw-9798	504	67	and	and	CCONJ
taxlaw-9798	504	68	policy	policy	NOUN
taxlaw-9798	504	69	in	in	ADP
taxlaw-9798	504	70	challenging	challenging	ADJ
taxlaw-9798	504	71	times	time	NOUN
taxlaw-9798	504	72	,	,	PUNCT
taxlaw-9798	504	73	54	54	NUM
taxlaw-9798	504	74	stan	stan	PROPN
taxlaw-9798	504	75	.	.	PUNCT
taxlaw-9798	505	1	j.	j.	PROPN
taxlaw-9798	505	2	int’l	int’l	PROPN
taxlaw-9798	505	3	l.	l.	PROPN
taxlaw-9798	505	4	223	223	NUM
taxlaw-9798	505	5	(	(	PUNCT
taxlaw-9798	505	6	2018	2018	NUM
taxlaw-9798	505	7	)	)	PUNCT
taxlaw-9798	505	8	;	;	PUNCT
taxlaw-9798	505	9	mindy	mindy	PROPN
taxlaw-9798	505	10	herzfeld	herzfeld	PROPN
taxlaw-9798	505	11	,	,	PUNCT
taxlaw-9798	505	12	the	the	DET
taxlaw-9798	505	13	case	case	NOUN
taxlaw-9798	505	14	against	against	ADP
taxlaw-9798	505	15	beps	bep	NOUN
taxlaw-9798	505	16	:	:	PUNCT
taxlaw-9798	505	17	lessons	lesson	NOUN
taxlaw-9798	505	18	for	for	ADP
taxlaw-9798	505	19	tax	tax	NOUN
taxlaw-9798	505	20	coordination	coordination	NOUN
taxlaw-9798	505	21	,	,	PUNCT
taxlaw-9798	505	22	21	21	NUM
taxlaw-9798	505	23	fla	fla	NOUN
taxlaw-9798	505	24	.	.	PUNCT
taxlaw-9798	506	1	tax	tax	PROPN
taxlaw-9798	506	2	rev	rev	PROPN
taxlaw-9798	506	3	.	.	PROPN
taxlaw-9798	506	4	1	1	NUM
taxlaw-9798	506	5	(	(	PUNCT
taxlaw-9798	506	6	2017	2017	NUM
taxlaw-9798	506	7	)	)	PUNCT
taxlaw-9798	506	8	;	;	PUNCT
taxlaw-9798	506	9	wu	wu	PROPN
taxlaw-9798	506	10	inst	inst	PROPN
taxlaw-9798	506	11	.	.	PUNCT
taxlaw-9798	507	1	for	for	ADP
taxlaw-9798	507	2	austrian	austrian	PROPN
taxlaw-9798	507	3	&	&	CCONJ
taxlaw-9798	507	4	int’l	int’l	NUM
taxlaw-9798	507	5	tax	tax	NOUN
taxlaw-9798	507	6	l.	l.	PROPN
taxlaw-9798	507	7	,	,	PUNCT
taxlaw-9798	507	8	implementing	implement	VERB
taxlaw-9798	507	9	key	key	ADJ
taxlaw-9798	507	10	beps	bep	NOUN
taxlaw-9798	507	11	actions	action	NOUN
taxlaw-9798	507	12	:	:	PUNCT
taxlaw-9798	507	13	where	where	SCONJ
taxlaw-9798	507	14	do	do	AUX
taxlaw-9798	507	15	we	we	PRON
taxlaw-9798	507	16	stand	stand	VERB
taxlaw-9798	507	17	?	?	PUNCT
taxlaw-9798	508	1	(	(	PUNCT
taxlaw-9798	508	2	michael	michael	PROPN
taxlaw-9798	508	3	lang	lang	PROPN
taxlaw-9798	508	4	et	et	PROPN
taxlaw-9798	508	5	al	al	PROPN
taxlaw-9798	508	6	.	.	PUNCT
taxlaw-9798	508	7	eds	eds	PROPN
taxlaw-9798	508	8	.	.	PROPN
taxlaw-9798	508	9	,	,	PUNCT
taxlaw-9798	508	10	2019	2019	NUM
taxlaw-9798	508	11	)	)	PUNCT
taxlaw-9798	508	12	.	.	PUNCT
taxlaw-9798	509	1	165	165	NUM
taxlaw-9798	509	2	note	note	NOUN
taxlaw-9798	509	3	that	that	SCONJ
taxlaw-9798	509	4	prior	prior	ADV
taxlaw-9798	509	5	to	to	ADP
taxlaw-9798	509	6	the	the	DET
taxlaw-9798	509	7	beps	bep	NOUN
taxlaw-9798	509	8	project	project	NOUN
taxlaw-9798	509	9	in	in	ADP
taxlaw-9798	509	10	2013	2013	NUM
taxlaw-9798	509	11	-	-	SYM
taxlaw-9798	509	12	2015	2015	NUM
taxlaw-9798	509	13	,	,	PUNCT
taxlaw-9798	509	14	the	the	DET
taxlaw-9798	509	15	oecd	oecd	PROPN
taxlaw-9798	509	16	had	have	AUX
taxlaw-9798	509	17	already	already	ADV
taxlaw-9798	509	18	noted	note	VERB
taxlaw-9798	509	19	the	the	DET
taxlaw-9798	509	20	importance	importance	NOUN
taxlaw-9798	509	21	of	of	ADP
taxlaw-9798	509	22	timely	timely	ADV
taxlaw-9798	509	23	,	,	PUNCT
taxlaw-9798	509	24	targeted	target	VERB
taxlaw-9798	509	25	,	,	PUNCT
taxlaw-9798	509	26	and	and	CCONJ
taxlaw-9798	509	27	comprehensive	comprehensive	ADJ
taxlaw-9798	509	28	information	information	NOUN
taxlaw-9798	509	29	to	to	PART
taxlaw-9798	509	30	counter	counter	VERB
taxlaw-9798	509	31	aggressive	aggressive	ADJ
taxlaw-9798	509	32	tax	tax	NOUN
taxlaw-9798	509	33	planning	planning	NOUN
taxlaw-9798	509	34	and	and	CCONJ
taxlaw-9798	509	35	the	the	DET
taxlaw-9798	509	36	existence	existence	NOUN
taxlaw-9798	509	37	of	of	ADP
taxlaw-9798	509	38	mdrs	mdr	NOUN
taxlaw-9798	509	39	in	in	ADP
taxlaw-9798	509	40	certain	certain	ADJ
taxlaw-9798	509	41	oecd	oecd	PROPN
taxlaw-9798	509	42	countries	country	NOUN
taxlaw-9798	509	43	in	in	ADP
taxlaw-9798	509	44	its	its	PRON
taxlaw-9798	509	45	report	report	NOUN
taxlaw-9798	509	46	,	,	PUNCT
taxlaw-9798	509	47	tackling	tackle	VERB
taxlaw-9798	509	48	aggressive	aggressive	ADJ
taxlaw-9798	509	49	tax	tax	NOUN
taxlaw-9798	509	50	planning	planning	NOUN
taxlaw-9798	509	51	through	through	ADP
taxlaw-9798	509	52	improved	improve	VERB
taxlaw-9798	509	53	transparency	transparency	NOUN
taxlaw-9798	509	54	and	and	CCONJ
taxlaw-9798	509	55	disclosure	disclosure	NOUN
taxlaw-9798	509	56	–	–	PUNCT
taxlaw-9798	509	57	report	report	NOUN
taxlaw-9798	509	58	on	on	ADP
taxlaw-9798	509	59	disclosure	disclosure	NOUN
taxlaw-9798	509	60	initiatives	initiative	NOUN
taxlaw-9798	509	61	(	(	PUNCT
taxlaw-9798	509	62	feb	feb	PROPN
taxlaw-9798	509	63	.	.	PROPN
taxlaw-9798	509	64	2011	2011	NUM
taxlaw-9798	509	65	)	)	PUNCT
taxlaw-9798	509	66	.	.	PUNCT
taxlaw-9798	510	1	however	however	ADV
taxlaw-9798	510	2	,	,	PUNCT
taxlaw-9798	510	3	it	it	PRON
taxlaw-9798	510	4	was	be	AUX
taxlaw-9798	510	5	not	not	PART
taxlaw-9798	510	6	until	until	ADP
taxlaw-9798	510	7	the	the	DET
taxlaw-9798	510	8	beps	bep	NOUN
taxlaw-9798	510	9	initiative	initiative	NOUN
taxlaw-9798	510	10	that	that	PRON
taxlaw-9798	510	11	the	the	DET
taxlaw-9798	510	12	oecd	oecd	PROPN
taxlaw-9798	510	13	proposed	propose	VERB
taxlaw-9798	510	14	a	a	DET
taxlaw-9798	510	15	set	set	NOUN
taxlaw-9798	510	16	of	of	ADP
taxlaw-9798	510	17	comprehensive	comprehensive	ADJ
taxlaw-9798	510	18	measures	measure	NOUN
taxlaw-9798	510	19	to	to	PART
taxlaw-9798	510	20	tackle	tackle	VERB
taxlaw-9798	510	21	these	these	DET
taxlaw-9798	510	22	issues	issue	NOUN
taxlaw-9798	510	23	.	.	PUNCT
taxlaw-9798	511	1	for	for	ADP
taxlaw-9798	511	2	further	further	ADJ
taxlaw-9798	511	3	discussion	discussion	NOUN
taxlaw-9798	511	4	on	on	ADP
taxlaw-9798	511	5	aggressive	aggressive	ADJ
taxlaw-9798	511	6	tax	tax	NOUN
taxlaw-9798	511	7	planning	planning	NOUN
taxlaw-9798	511	8	and	and	CCONJ
taxlaw-9798	511	9	harmful	harmful	ADJ
taxlaw-9798	511	10	tax	tax	NOUN
taxlaw-9798	511	11	competition	competition	NOUN
taxlaw-9798	511	12	in	in	ADP
taxlaw-9798	511	13	the	the	DET
taxlaw-9798	511	14	context	context	NOUN
taxlaw-9798	511	15	of	of	ADP
taxlaw-9798	511	16	beps	bep	NOUN
taxlaw-9798	511	17	and	and	CCONJ
taxlaw-9798	511	18	various	various	ADJ
taxlaw-9798	511	19	actions	action	NOUN
taxlaw-9798	511	20	taken	take	VERB
taxlaw-9798	511	21	by	by	ADP
taxlaw-9798	511	22	the	the	DET
taxlaw-9798	511	23	european	european	PROPN
taxlaw-9798	511	24	union	union	PROPN
taxlaw-9798	511	25	,	,	PUNCT
taxlaw-9798	511	26	see	see	VERB
taxlaw-9798	511	27	ana	ana	PROPN
taxlaw-9798	511	28	paula	paula	PROPN
taxlaw-9798	511	29	dourado	dourado	PROPN
taxlaw-9798	511	30	,	,	PUNCT
taxlaw-9798	511	31	aggressive	aggressive	ADJ
taxlaw-9798	511	32	tax	tax	NOUN
taxlaw-9798	511	33	planning	planning	NOUN
taxlaw-9798	511	34	and	and	CCONJ
taxlaw-9798	511	35	harmful	harmful	ADJ
taxlaw-9798	511	36	tax	tax	NOUN
taxlaw-9798	511	37	competition	competition	NOUN
taxlaw-9798	511	38	,	,	PUNCT
taxlaw-9798	511	39	in	in	ADP
taxlaw-9798	511	40	research	research	NOUN
taxlaw-9798	511	41	handbook	handbook	NOUN
taxlaw-9798	511	42	on	on	ADP
taxlaw-9798	511	43	european	european	PROPN
taxlaw-9798	511	44	union	union	PROPN
taxlaw-9798	511	45	taxation	taxation	NOUN
taxlaw-9798	511	46	law	law	NOUN
taxlaw-9798	511	47	390	390	NUM
taxlaw-9798	511	48	(	(	PUNCT
taxlaw-9798	511	49	christiana	christiana	PROPN
taxlaw-9798	511	50	hji	hji	PROPN
taxlaw-9798	511	51	panayi	panayi	PROPN
taxlaw-9798	511	52	,	,	PUNCT
taxlaw-9798	511	53	werner	werner	PROPN
taxlaw-9798	511	54	haslehner	haslehner	PROPN
taxlaw-9798	511	55	&	&	CCONJ
taxlaw-9798	511	56	edoardo	edoardo	VERB
taxlaw-9798	511	57	traversa	traversa	PROPN
taxlaw-9798	511	58	eds	eds	PROPN
taxlaw-9798	511	59	.	.	PROPN
taxlaw-9798	511	60	,	,	PUNCT
taxlaw-9798	511	61	2020	2020	NUM
taxlaw-9798	511	62	)	)	PUNCT
taxlaw-9798	511	63	.	.	PUNCT
taxlaw-9798	512	1	see	see	VERB
taxlaw-9798	512	2	also	also	ADV
taxlaw-9798	512	3	tatjana	tatjana	PROPN
taxlaw-9798	512	4	svažič	svažič	PROPN
taxlaw-9798	512	5	,	,	PUNCT
taxlaw-9798	512	6	anti	anti	ADJ
taxlaw-9798	512	7	-	-	ADJ
taxlaw-9798	512	8	beps	beps	ADJ
taxlaw-9798	512	9	measures	measure	NOUN
taxlaw-9798	512	10	and	and	CCONJ
taxlaw-9798	512	11	their	their	PRON
taxlaw-9798	512	12	impact	impact	NOUN
taxlaw-9798	512	13	on	on	ADP
taxlaw-9798	512	14	business	business	NOUN
taxlaw-9798	512	15	performance	performance	NOUN
taxlaw-9798	512	16	of	of	ADP
taxlaw-9798	512	17	multinational	multinational	ADJ
taxlaw-9798	512	18	enterprises	enterprise	NOUN
taxlaw-9798	512	19	,	,	PUNCT
taxlaw-9798	512	20	65	65	NUM
taxlaw-9798	512	21	naše	naše	NOUN
taxlaw-9798	512	22	gospodarstvo/	gospodarstvo/	VERB
taxlaw-9798	512	23	our	our	PRON
taxlaw-9798	512	24	econ	econ	NOUN
taxlaw-9798	512	25	.	.	PUNCT
taxlaw-9798	513	1	99	99	NUM
taxlaw-9798	513	2	(	(	PUNCT
taxlaw-9798	513	3	2019	2019	NUM
taxlaw-9798	513	4	)	)	PUNCT
taxlaw-9798	514	1	for	for	ADP
taxlaw-9798	514	2	an	an	DET
taxlaw-9798	514	3	explanation	explanation	NOUN
taxlaw-9798	514	4	and	and	CCONJ
taxlaw-9798	514	5	prediction	prediction	NOUN
taxlaw-9798	514	6	of	of	ADP
taxlaw-9798	514	7	the	the	DET
taxlaw-9798	514	8	consequences	consequence	NOUN
taxlaw-9798	514	9	of	of	ADP
taxlaw-9798	514	10	beps	bep	NOUN
taxlaw-9798	514	11	(	(	PUNCT
taxlaw-9798	514	12	including	include	VERB
taxlaw-9798	514	13	action	action	NOUN
taxlaw-9798	514	14	12	12	NUM
taxlaw-9798	514	15	)	)	PUNCT
taxlaw-9798	514	16	on	on	ADP
taxlaw-9798	514	17	the	the	DET
taxlaw-9798	514	18	tax	tax	NOUN
taxlaw-9798	514	19	and	and	CCONJ
taxlaw-9798	514	20	profits	profit	NOUN
taxlaw-9798	514	21	of	of	ADP
taxlaw-9798	514	22	mnes	mne	NOUN
taxlaw-9798	514	23	.	.	PUNCT
taxlaw-9798	515	1	166	166	NUM
taxlaw-9798	515	2	see	see	VERB
taxlaw-9798	515	3	action	action	NOUN
taxlaw-9798	515	4	12	12	NUM
taxlaw-9798	515	5	,	,	PUNCT
taxlaw-9798	515	6	supra	supra	NOUN
taxlaw-9798	515	7	note	note	NOUN
taxlaw-9798	515	8	22	22	NUM
taxlaw-9798	515	9	.	.	PUNCT
taxlaw-9798	516	1	the	the	DET
taxlaw-9798	516	2	recommendations	recommendation	NOUN
taxlaw-9798	516	3	are	be	AUX
taxlaw-9798	516	4	largely	largely	ADV
taxlaw-9798	516	5	uncontroversial	uncontroversial	ADJ
taxlaw-9798	516	6	:	:	PUNCT
taxlaw-9798	516	7	imposing	impose	VERB
taxlaw-9798	516	8	a	a	DET
taxlaw-9798	516	9	parallel	parallel	ADJ
taxlaw-9798	516	10	or	or	CCONJ
taxlaw-9798	516	11	primary	primary	ADJ
taxlaw-9798	516	12	disclosure	disclosure	NOUN
taxlaw-9798	516	13	obligation	obligation	NOUN
taxlaw-9798	516	14	on	on	ADP
taxlaw-9798	516	15	promoters	promoter	NOUN
taxlaw-9798	516	16	and	and	CCONJ
taxlaw-9798	516	17	taxpayers	taxpayer	NOUN
taxlaw-9798	516	18	;	;	PUNCT
taxlaw-9798	516	19	establishing	establish	VERB
taxlaw-9798	516	20	a	a	DET
taxlaw-9798	516	21	mechanism	mechanism	NOUN
taxlaw-9798	516	22	to	to	ADP
taxlaw-9798	516	23	2022	2022	NUM
taxlaw-9798	516	24	]	]	PUNCT
taxlaw-9798	516	25	mandatory	mandatory	ADJ
taxlaw-9798	516	26	disclosure	disclosure	NOUN
taxlaw-9798	516	27	rules	rule	VERB
taxlaw-9798	516	28	145	145	NUM
taxlaw-9798	516	29	focused	focus	VERB
taxlaw-9798	516	30	on	on	ADP
taxlaw-9798	516	31	domestic	domestic	ADJ
taxlaw-9798	516	32	transactions	transaction	NOUN
taxlaw-9798	516	33	,	,	PUNCT
taxlaw-9798	516	34	the	the	DET
taxlaw-9798	516	35	action	action	NOUN
taxlaw-9798	516	36	12	12	NUM
taxlaw-9798	516	37	recommendations	recommendation	NOUN
taxlaw-9798	516	38	specifically	specifically	ADV
taxlaw-9798	516	39	called	call	VERB
taxlaw-9798	516	40	for	for	ADP
taxlaw-9798	516	41	a	a	DET
taxlaw-9798	516	42	comprehensive	comprehensive	ADJ
taxlaw-9798	516	43	set	set	NOUN
taxlaw-9798	516	44	of	of	ADP
taxlaw-9798	516	45	cross	cross	ADJ
taxlaw-9798	516	46	-	-	ADJ
taxlaw-9798	516	47	border	border	ADJ
taxlaw-9798	516	48	hallmarks	hallmark	NOUN
taxlaw-9798	516	49	and	and	CCONJ
taxlaw-9798	516	50	a	a	DET
taxlaw-9798	516	51	system	system	NOUN
taxlaw-9798	516	52	for	for	ADP
taxlaw-9798	516	53	the	the	DET
taxlaw-9798	516	54	exchange	exchange	NOUN
taxlaw-9798	516	55	of	of	ADP
taxlaw-9798	516	56	information.167	information.167	NOUN
taxlaw-9798	516	57	at	at	ADP
taxlaw-9798	516	58	first	first	ADJ
taxlaw-9798	516	59	,	,	PUNCT
taxlaw-9798	516	60	action	action	NOUN
taxlaw-9798	516	61	12	12	NUM
taxlaw-9798	516	62	had	have	VERB
taxlaw-9798	516	63	little	little	ADJ
taxlaw-9798	516	64	impact	impact	NOUN
taxlaw-9798	516	65	on	on	ADP
taxlaw-9798	516	66	the	the	DET
taxlaw-9798	516	67	global	global	ADJ
taxlaw-9798	516	68	tax	tax	NOUN
taxlaw-9798	516	69	environment	environment	NOUN
taxlaw-9798	516	70	because	because	SCONJ
taxlaw-9798	516	71	it	it	PRON
taxlaw-9798	516	72	was	be	AUX
taxlaw-9798	516	73	not	not	PART
taxlaw-9798	516	74	included	include	VERB
taxlaw-9798	516	75	in	in	ADP
taxlaw-9798	516	76	the	the	DET
taxlaw-9798	516	77	beps	bep	NOUN
taxlaw-9798	516	78	project	project	NOUN
taxlaw-9798	516	79	’s	’s	PART
taxlaw-9798	516	80	minimum	minimum	ADJ
taxlaw-9798	516	81	standards	standard	NOUN
taxlaw-9798	516	82	;	;	PUNCT
taxlaw-9798	516	83	it	it	PRON
taxlaw-9798	516	84	is	be	AUX
taxlaw-9798	516	85	considered	consider	VERB
taxlaw-9798	516	86	as	as	ADP
taxlaw-9798	516	87	non	non	ADJ
taxlaw-9798	516	88	-	-	ADJ
taxlaw-9798	516	89	binding	binding	ADJ
taxlaw-9798	516	90	“	"	PUNCT
taxlaw-9798	516	91	soft	soft	ADJ
taxlaw-9798	516	92	law	law	NOUN
taxlaw-9798	516	93	.	.	PUNCT
taxlaw-9798	516	94	”168	”168	PUNCT
taxlaw-9798	517	1	this	this	PRON
taxlaw-9798	517	2	changed	change	VERB
taxlaw-9798	517	3	in	in	ADP
taxlaw-9798	517	4	2018	2018	NUM
taxlaw-9798	517	5	when	when	SCONJ
taxlaw-9798	517	6	the	the	DET
taxlaw-9798	517	7	eu	eu	PROPN
taxlaw-9798	517	8	adopted	adopt	VERB
taxlaw-9798	517	9	dac	dac	NOUN
taxlaw-9798	517	10	6	6	NUM
taxlaw-9798	517	11	.	.	PUNCT
taxlaw-9798	518	1	though	though	SCONJ
taxlaw-9798	518	2	dac	dac	PROPN
taxlaw-9798	518	3	6	6	NUM
taxlaw-9798	518	4	incorporates	incorporate	VERB
taxlaw-9798	518	5	many	many	ADJ
taxlaw-9798	518	6	of	of	ADP
taxlaw-9798	518	7	the	the	DET
taxlaw-9798	518	8	action	action	NOUN
taxlaw-9798	518	9	12	12	NUM
taxlaw-9798	518	10	recommendations	recommendation	NOUN
taxlaw-9798	518	11	and	and	CCONJ
taxlaw-9798	518	12	adopts	adopt	VERB
taxlaw-9798	518	13	the	the	DET
taxlaw-9798	518	14	same	same	ADJ
taxlaw-9798	518	15	basic	basic	ADJ
taxlaw-9798	518	16	structure	structure	NOUN
taxlaw-9798	518	17	as	as	ADP
taxlaw-9798	518	18	other	other	ADJ
taxlaw-9798	518	19	mdrs	mdr	NOUN
taxlaw-9798	518	20	,	,	PUNCT
taxlaw-9798	518	21	it	it	PRON
taxlaw-9798	518	22	is	be	AUX
taxlaw-9798	518	23	more	more	ADV
taxlaw-9798	518	24	extensive	extensive	ADJ
taxlaw-9798	518	25	in	in	ADP
taxlaw-9798	518	26	scope	scope	NOUN
taxlaw-9798	518	27	in	in	ADP
taxlaw-9798	518	28	three	three	NUM
taxlaw-9798	518	29	significant	significant	ADJ
taxlaw-9798	518	30	respects	respect	NOUN
taxlaw-9798	518	31	:	:	PUNCT
taxlaw-9798	518	32	the	the	DET
taxlaw-9798	518	33	persons	person	NOUN
taxlaw-9798	518	34	subject	subject	ADJ
taxlaw-9798	518	35	to	to	ADP
taxlaw-9798	518	36	the	the	DET
taxlaw-9798	518	37	reporting	reporting	NOUN
taxlaw-9798	518	38	obligations	obligation	NOUN
taxlaw-9798	518	39	,	,	PUNCT
taxlaw-9798	518	40	the	the	DET
taxlaw-9798	518	41	transactions	transaction	NOUN
taxlaw-9798	518	42	subject	subject	ADJ
taxlaw-9798	518	43	to	to	ADP
taxlaw-9798	518	44	reporting	reporting	NOUN
taxlaw-9798	518	45	,	,	PUNCT
taxlaw-9798	518	46	and	and	CCONJ
taxlaw-9798	518	47	the	the	DET
taxlaw-9798	518	48	information	information	NOUN
taxlaw-9798	518	49	exchange	exchange	NOUN
taxlaw-9798	518	50	requirements	requirement	NOUN
taxlaw-9798	518	51	.	.	PUNCT
taxlaw-9798	519	1	first	first	ADV
taxlaw-9798	519	2	,	,	PUNCT
taxlaw-9798	519	3	regarding	regard	VERB
taxlaw-9798	519	4	who	who	PRON
taxlaw-9798	519	5	needs	need	VERB
taxlaw-9798	519	6	to	to	PART
taxlaw-9798	519	7	report	report	VERB
taxlaw-9798	519	8	,	,	PUNCT
taxlaw-9798	519	9	the	the	DET
taxlaw-9798	519	10	primary	primary	ADJ
taxlaw-9798	519	11	disclosure	disclosure	NOUN
taxlaw-9798	519	12	obligation	obligation	NOUN
taxlaw-9798	519	13	under	under	ADP
taxlaw-9798	519	14	dac	dac	NOUN
taxlaw-9798	519	15	6	6	NUM
taxlaw-9798	519	16	rests	rest	NOUN
taxlaw-9798	519	17	not	not	PART
taxlaw-9798	519	18	only	only	ADV
taxlaw-9798	519	19	on	on	ADP
taxlaw-9798	519	20	promoters	promoter	NOUN
taxlaw-9798	519	21	but	but	CCONJ
taxlaw-9798	519	22	also	also	ADV
taxlaw-9798	519	23	on	on	ADP
taxlaw-9798	519	24	all	all	DET
taxlaw-9798	519	25	intermediaries	intermediary	NOUN
taxlaw-9798	519	26	of	of	ADP
taxlaw-9798	519	27	the	the	DET
taxlaw-9798	519	28	arrangement	arrangement	NOUN
taxlaw-9798	519	29	.	.	PUNCT
taxlaw-9798	520	1	intermediaries	intermediary	NOUN
taxlaw-9798	520	2	under	under	ADP
taxlaw-9798	520	3	dac	dac	NOUN
taxlaw-9798	520	4	6	6	NUM
taxlaw-9798	520	5	means	mean	VERB
taxlaw-9798	520	6	both	both	DET
taxlaw-9798	520	7	promoters	promoter	NOUN
taxlaw-9798	520	8	and	and	CCONJ
taxlaw-9798	520	9	“	"	PUNCT
taxlaw-9798	520	10	any	any	DET
taxlaw-9798	520	11	person	person	NOUN
taxlaw-9798	520	12	that	that	PRON
taxlaw-9798	520	13	.	.	PUNCT
taxlaw-9798	520	14	.	.	PUNCT
taxlaw-9798	521	1	.	.	PUNCT
taxlaw-9798	522	1	knows	know	VERB
taxlaw-9798	522	2	or	or	CCONJ
taxlaw-9798	522	3	could	could	AUX
taxlaw-9798	522	4	be	be	AUX
taxlaw-9798	522	5	reasonably	reasonably	ADV
taxlaw-9798	522	6	expected	expect	VERB
taxlaw-9798	522	7	to	to	PART
taxlaw-9798	522	8	know	know	VERB
taxlaw-9798	522	9	that	that	SCONJ
taxlaw-9798	522	10	they	they	PRON
taxlaw-9798	522	11	have	have	AUX
taxlaw-9798	522	12	undertaken	undertake	VERB
taxlaw-9798	522	13	to	to	PART
taxlaw-9798	522	14	provide	provide	VERB
taxlaw-9798	522	15	,	,	PUNCT
taxlaw-9798	522	16	directly	directly	ADV
taxlaw-9798	522	17	or	or	CCONJ
taxlaw-9798	522	18	by	by	ADP
taxlaw-9798	522	19	means	mean	NOUN
taxlaw-9798	522	20	of	of	ADP
taxlaw-9798	522	21	other	other	ADJ
taxlaw-9798	522	22	persons	person	NOUN
taxlaw-9798	522	23	,	,	PUNCT
taxlaw-9798	522	24	aid	aid	NOUN
taxlaw-9798	522	25	,	,	PUNCT
taxlaw-9798	522	26	assistance	assistance	NOUN
taxlaw-9798	522	27	or	or	CCONJ
taxlaw-9798	522	28	advice	advice	NOUN
taxlaw-9798	522	29	with	with	ADP
taxlaw-9798	522	30	respect	respect	NOUN
taxlaw-9798	522	31	to	to	ADP
taxlaw-9798	522	32	designing	designing	NOUN
taxlaw-9798	522	33	,	,	PUNCT
taxlaw-9798	522	34	marketing	marketing	NOUN
taxlaw-9798	522	35	,	,	PUNCT
taxlaw-9798	522	36	organizing	organize	VERB
taxlaw-9798	522	37	,	,	PUNCT
taxlaw-9798	522	38	making	make	VERB
taxlaw-9798	522	39	available	available	ADJ
taxlaw-9798	522	40	for	for	ADP
taxlaw-9798	522	41	implementation	implementation	NOUN
taxlaw-9798	522	42	or	or	CCONJ
taxlaw-9798	522	43	managing	manage	VERB
taxlaw-9798	522	44	the	the	DET
taxlaw-9798	522	45	implementation	implementation	NOUN
taxlaw-9798	522	46	of	of	ADP
taxlaw-9798	522	47	a	a	DET
taxlaw-9798	522	48	reportable	reportable	ADJ
taxlaw-9798	522	49	cross	cross	ADJ
taxlaw-9798	522	50	-	-	ADJ
taxlaw-9798	522	51	border	border	ADJ
taxlaw-9798	522	52	arrangement	arrangement	NOUN
taxlaw-9798	522	53	.	.	PUNCT
taxlaw-9798	522	54	”169	”169	PUNCT
taxlaw-9798	523	1	save	save	VERB
taxlaw-9798	523	2	for	for	ADP
taxlaw-9798	523	3	a	a	DET
taxlaw-9798	523	4	nexus	nexus	NOUN
taxlaw-9798	523	5	requirement	requirement	NOUN
taxlaw-9798	523	6	,	,	PUNCT
taxlaw-9798	523	7	the	the	DET
taxlaw-9798	523	8	definition	definition	NOUN
taxlaw-9798	523	9	is	be	AUX
taxlaw-9798	523	10	not	not	PART
taxlaw-9798	523	11	subject	subject	ADJ
taxlaw-9798	523	12	to	to	ADP
taxlaw-9798	523	13	any	any	DET
taxlaw-9798	523	14	qualification	qualification	NOUN
taxlaw-9798	523	15	,	,	PUNCT
taxlaw-9798	523	16	such	such	ADJ
taxlaw-9798	523	17	as	as	ADP
taxlaw-9798	523	18	a	a	DET
taxlaw-9798	523	19	materiality	materiality	NOUN
taxlaw-9798	523	20	threshold.170	threshold.170	NUM
taxlaw-9798	523	21	any	any	DET
taxlaw-9798	523	22	service	service	NOUN
taxlaw-9798	523	23	providers	provider	NOUN
taxlaw-9798	523	24	,	,	PUNCT
taxlaw-9798	523	25	including	include	VERB
taxlaw-9798	523	26	lawyers	lawyer	NOUN
taxlaw-9798	523	27	and	and	CCONJ
taxlaw-9798	523	28	accountants	accountant	NOUN
taxlaw-9798	523	29	,	,	PUNCT
taxlaw-9798	523	30	who	who	PRON
taxlaw-9798	523	31	provide	provide	VERB
taxlaw-9798	523	32	any	any	DET
taxlaw-9798	523	33	“	"	PUNCT
taxlaw-9798	523	34	aid	aid	NOUN
taxlaw-9798	523	35	,	,	PUNCT
taxlaw-9798	523	36	assistance	assistance	NOUN
taxlaw-9798	523	37	or	or	CCONJ
taxlaw-9798	523	38	advice	advice	NOUN
taxlaw-9798	523	39	”	"	PUNCT
taxlaw-9798	523	40	on	on	ADP
taxlaw-9798	523	41	the	the	DET
taxlaw-9798	523	42	design	design	NOUN
taxlaw-9798	523	43	,	,	PUNCT
taxlaw-9798	523	44	marketing	marketing	NOUN
taxlaw-9798	523	45	or	or	CCONJ
taxlaw-9798	523	46	track	track	NOUN
taxlaw-9798	523	47	disclosures	disclosure	NOUN
taxlaw-9798	523	48	and	and	CCONJ
taxlaw-9798	523	49	to	to	PART
taxlaw-9798	523	50	link	link	VERB
taxlaw-9798	523	51	disclosures	disclosure	NOUN
taxlaw-9798	523	52	to	to	PART
taxlaw-9798	523	53	scheme	scheme	VERB
taxlaw-9798	523	54	users	user	NOUN
taxlaw-9798	523	55	;	;	PUNCT
taxlaw-9798	523	56	linking	link	VERB
taxlaw-9798	523	57	the	the	DET
taxlaw-9798	523	58	timing	timing	NOUN
taxlaw-9798	523	59	of	of	ADP
taxlaw-9798	523	60	disclosure	disclosure	NOUN
taxlaw-9798	523	61	to	to	ADP
taxlaw-9798	523	62	when	when	SCONJ
taxlaw-9798	523	63	the	the	DET
taxlaw-9798	523	64	scheme	scheme	NOUN
taxlaw-9798	523	65	is	be	AUX
taxlaw-9798	523	66	first	first	ADV
taxlaw-9798	523	67	made	make	VERB
taxlaw-9798	523	68	available	available	ADJ
taxlaw-9798	523	69	for	for	ADP
taxlaw-9798	523	70	implementation	implementation	NOUN
taxlaw-9798	523	71	or	or	CCONJ
taxlaw-9798	523	72	when	when	SCONJ
taxlaw-9798	523	73	the	the	DET
taxlaw-9798	523	74	scheme	scheme	NOUN
taxlaw-9798	523	75	is	be	AUX
taxlaw-9798	523	76	first	first	ADV
taxlaw-9798	523	77	implemented	implement	VERB
taxlaw-9798	523	78	;	;	PUNCT
taxlaw-9798	523	79	introducing	introduce	VERB
taxlaw-9798	523	80	penalties	penalty	NOUN
taxlaw-9798	523	81	to	to	PART
taxlaw-9798	523	82	ensure	ensure	VERB
taxlaw-9798	523	83	compliance	compliance	NOUN
taxlaw-9798	523	84	;	;	PUNCT
taxlaw-9798	523	85	and	and	CCONJ
taxlaw-9798	523	86	having	have	VERB
taxlaw-9798	523	87	a	a	DET
taxlaw-9798	523	88	mix	mix	NOUN
taxlaw-9798	523	89	of	of	ADP
taxlaw-9798	523	90	generic	generic	ADJ
taxlaw-9798	523	91	and	and	CCONJ
taxlaw-9798	523	92	specific	specific	ADJ
taxlaw-9798	523	93	hallmarks	hallmark	NOUN
taxlaw-9798	523	94	to	to	PART
taxlaw-9798	523	95	target	target	VERB
taxlaw-9798	523	96	both	both	DET
taxlaw-9798	523	97	known	know	VERB
taxlaw-9798	523	98	schemes	scheme	NOUN
taxlaw-9798	523	99	and	and	CCONJ
taxlaw-9798	523	100	general	general	ADJ
taxlaw-9798	523	101	areas	area	NOUN
taxlaw-9798	523	102	of	of	ADP
taxlaw-9798	523	103	concern	concern	NOUN
taxlaw-9798	523	104	.	.	PUNCT
taxlaw-9798	524	1	recommended	recommend	VERB
taxlaw-9798	524	2	generic	generic	ADJ
taxlaw-9798	524	3	hallmarks	hallmark	NOUN
taxlaw-9798	524	4	include	include	VERB
taxlaw-9798	524	5	the	the	DET
taxlaw-9798	524	6	following	following	NOUN
taxlaw-9798	524	7	:	:	PUNCT
taxlaw-9798	524	8	confidentiality	confidentiality	NOUN
taxlaw-9798	524	9	,	,	PUNCT
taxlaw-9798	524	10	premium	premium	NOUN
taxlaw-9798	524	11	fee	fee	NOUN
taxlaw-9798	524	12	,	,	PUNCT
taxlaw-9798	524	13	contractual	contractual	ADJ
taxlaw-9798	524	14	protection	protection	NOUN
taxlaw-9798	524	15	,	,	PUNCT
taxlaw-9798	524	16	and	and	CCONJ
taxlaw-9798	524	17	standardized	standardized	ADJ
taxlaw-9798	524	18	tax	tax	NOUN
taxlaw-9798	524	19	product	product	NOUN
taxlaw-9798	524	20	hallmarks	hallmark	NOUN
taxlaw-9798	524	21	.	.	PUNCT
taxlaw-9798	525	1	while	while	SCONJ
taxlaw-9798	525	2	action	action	NOUN
taxlaw-9798	525	3	12	12	NUM
taxlaw-9798	525	4	recognizes	recognize	VERB
taxlaw-9798	525	5	that	that	SCONJ
taxlaw-9798	525	6	different	different	ADJ
taxlaw-9798	525	7	combinations	combination	NOUN
taxlaw-9798	525	8	of	of	ADP
taxlaw-9798	525	9	hallmarks	hallmark	NOUN
taxlaw-9798	525	10	may	may	AUX
taxlaw-9798	525	11	be	be	AUX
taxlaw-9798	525	12	suitable	suitable	ADJ
taxlaw-9798	525	13	for	for	ADP
taxlaw-9798	525	14	different	different	ADJ
taxlaw-9798	525	15	countries	country	NOUN
taxlaw-9798	525	16	,	,	PUNCT
taxlaw-9798	525	17	it	it	PRON
taxlaw-9798	525	18	does	do	AUX
taxlaw-9798	525	19	provide	provide	VERB
taxlaw-9798	525	20	a	a	DET
taxlaw-9798	525	21	list	list	NOUN
taxlaw-9798	525	22	of	of	ADP
taxlaw-9798	525	23	specific	specific	ADJ
taxlaw-9798	525	24	hallmarks	hallmark	NOUN
taxlaw-9798	525	25	including	include	VERB
taxlaw-9798	525	26	those	those	PRON
taxlaw-9798	525	27	for	for	ADP
taxlaw-9798	525	28	loss	loss	NOUN
taxlaw-9798	525	29	schemes	scheme	NOUN
taxlaw-9798	525	30	(	(	PUNCT
taxlaw-9798	525	31	inspired	inspire	VERB
taxlaw-9798	525	32	by	by	ADP
taxlaw-9798	525	33	the	the	DET
taxlaw-9798	525	34	mdrs	mdr	NOUN
taxlaw-9798	525	35	in	in	ADP
taxlaw-9798	525	36	the	the	DET
taxlaw-9798	525	37	united	united	PROPN
taxlaw-9798	525	38	states	states	PROPN
taxlaw-9798	525	39	,	,	PUNCT
taxlaw-9798	525	40	the	the	DET
taxlaw-9798	525	41	united	united	PROPN
taxlaw-9798	525	42	kingdom	kingdom	PROPN
taxlaw-9798	525	43	,	,	PUNCT
taxlaw-9798	525	44	canada	canada	PROPN
taxlaw-9798	525	45	,	,	PUNCT
taxlaw-9798	525	46	ireland	ireland	PROPN
taxlaw-9798	525	47	,	,	PUNCT
taxlaw-9798	525	48	and	and	CCONJ
taxlaw-9798	525	49	portugal	portugal	PROPN
taxlaw-9798	525	50	)	)	PUNCT
taxlaw-9798	525	51	,	,	PUNCT
taxlaw-9798	525	52	leasing	leasing	NOUN
taxlaw-9798	525	53	arrangements	arrangement	NOUN
taxlaw-9798	525	54	(	(	PUNCT
taxlaw-9798	525	55	inspired	inspire	VERB
taxlaw-9798	525	56	by	by	ADP
taxlaw-9798	525	57	the	the	DET
taxlaw-9798	525	58	united	united	ADJ
taxlaw-9798	525	59	kingdom	kingdom	PROPN
taxlaw-9798	525	60	)	)	PUNCT
taxlaw-9798	525	61	,	,	PUNCT
taxlaw-9798	525	62	employment	employment	NOUN
taxlaw-9798	525	63	schemes	scheme	NOUN
taxlaw-9798	525	64	(	(	PUNCT
taxlaw-9798	525	65	inspired	inspire	VERB
taxlaw-9798	525	66	by	by	ADP
taxlaw-9798	525	67	ireland	ireland	PROPN
taxlaw-9798	525	68	)	)	PUNCT
taxlaw-9798	525	69	,	,	PUNCT
taxlaw-9798	525	70	converting	convert	VERB
taxlaw-9798	525	71	income	income	NOUN
taxlaw-9798	525	72	schemes	scheme	NOUN
taxlaw-9798	525	73	(	(	PUNCT
taxlaw-9798	525	74	inspired	inspire	VERB
taxlaw-9798	525	75	by	by	ADP
taxlaw-9798	525	76	ireland	ireland	PROPN
taxlaw-9798	525	77	and	and	CCONJ
taxlaw-9798	525	78	portugal	portugal	PROPN
taxlaw-9798	525	79	)	)	PUNCT
taxlaw-9798	525	80	,	,	PUNCT
taxlaw-9798	525	81	schemes	scheme	NOUN
taxlaw-9798	525	82	with	with	ADP
taxlaw-9798	525	83	entities	entity	NOUN
taxlaw-9798	525	84	in	in	ADP
taxlaw-9798	525	85	low	low	ADJ
taxlaw-9798	525	86	tax	tax	NOUN
taxlaw-9798	525	87	jurisdictions	jurisdiction	NOUN
taxlaw-9798	525	88	(	(	PUNCT
taxlaw-9798	525	89	inspired	inspire	VERB
taxlaw-9798	525	90	by	by	ADP
taxlaw-9798	525	91	portugal	portugal	PROPN
taxlaw-9798	525	92	)	)	PUNCT
taxlaw-9798	525	93	,	,	PUNCT
taxlaw-9798	525	94	arrangements	arrangement	NOUN
taxlaw-9798	525	95	involving	involve	VERB
taxlaw-9798	525	96	hybrid	hybrid	ADJ
taxlaw-9798	525	97	instruments	instrument	NOUN
taxlaw-9798	525	98	(	(	PUNCT
taxlaw-9798	525	99	inspired	inspire	VERB
taxlaw-9798	525	100	by	by	ADP
taxlaw-9798	525	101	south	south	PROPN
taxlaw-9798	525	102	africa	africa	PROPN
taxlaw-9798	525	103	)	)	PUNCT
taxlaw-9798	525	104	,	,	PUNCT
taxlaw-9798	525	105	transactions	transaction	NOUN
taxlaw-9798	525	106	with	with	ADP
taxlaw-9798	525	107	significant	significant	ADJ
taxlaw-9798	525	108	book	book	NOUN
taxlaw-9798	525	109	-	-	PUNCT
taxlaw-9798	525	110	tax	tax	NOUN
taxlaw-9798	525	111	differences	difference	NOUN
taxlaw-9798	525	112	(	(	PUNCT
taxlaw-9798	525	113	inspired	inspire	VERB
taxlaw-9798	525	114	by	by	ADP
taxlaw-9798	525	115	the	the	DET
taxlaw-9798	525	116	united	united	PROPN
taxlaw-9798	525	117	states	states	PROPN
taxlaw-9798	525	118	)	)	PUNCT
taxlaw-9798	525	119	,	,	PUNCT
taxlaw-9798	525	120	listed	list	VERB
taxlaw-9798	525	121	transactions	transaction	NOUN
taxlaw-9798	525	122	(	(	PUNCT
taxlaw-9798	525	123	inspired	inspire	VERB
taxlaw-9798	525	124	by	by	ADP
taxlaw-9798	525	125	the	the	DET
taxlaw-9798	525	126	united	united	PROPN
taxlaw-9798	525	127	states	states	PROPN
taxlaw-9798	525	128	)	)	PUNCT
taxlaw-9798	525	129	,	,	PUNCT
taxlaw-9798	525	130	and	and	CCONJ
taxlaw-9798	525	131	transactions	transaction	NOUN
taxlaw-9798	525	132	of	of	ADP
taxlaw-9798	525	133	interest	interest	NOUN
taxlaw-9798	525	134	(	(	PUNCT
taxlaw-9798	525	135	inspired	inspire	VERB
taxlaw-9798	525	136	by	by	ADP
taxlaw-9798	525	137	the	the	DET
taxlaw-9798	525	138	united	united	PROPN
taxlaw-9798	525	139	states	states	PROPN
taxlaw-9798	525	140	)	)	PUNCT
taxlaw-9798	525	141	.	.	PUNCT
taxlaw-9798	526	1	167	167	NUM
taxlaw-9798	526	2	some	some	PRON
taxlaw-9798	526	3	of	of	ADP
taxlaw-9798	526	4	the	the	DET
taxlaw-9798	526	5	recommended	recommend	VERB
taxlaw-9798	526	6	cross	cross	ADJ
taxlaw-9798	526	7	-	-	ADJ
taxlaw-9798	526	8	border	border	ADJ
taxlaw-9798	526	9	hallmarks	hallmark	NOUN
taxlaw-9798	526	10	include	include	VERB
taxlaw-9798	526	11	the	the	DET
taxlaw-9798	526	12	following	following	NOUN
taxlaw-9798	526	13	:	:	PUNCT
taxlaw-9798	526	14	multiple	multiple	ADJ
taxlaw-9798	526	15	claims	claim	NOUN
taxlaw-9798	526	16	of	of	ADP
taxlaw-9798	526	17	deductions	deduction	NOUN
taxlaw-9798	526	18	for	for	ADP
taxlaw-9798	526	19	depreciation	depreciation	NOUN
taxlaw-9798	526	20	or	or	CCONJ
taxlaw-9798	526	21	amortization	amortization	NOUN
taxlaw-9798	526	22	in	in	ADP
taxlaw-9798	526	23	respect	respect	NOUN
taxlaw-9798	526	24	of	of	ADP
taxlaw-9798	526	25	the	the	DET
taxlaw-9798	526	26	same	same	ADJ
taxlaw-9798	526	27	asset	asset	NOUN
taxlaw-9798	526	28	;	;	PUNCT
taxlaw-9798	526	29	multiple	multiple	ADJ
taxlaw-9798	526	30	claims	claim	NOUN
taxlaw-9798	526	31	of	of	ADP
taxlaw-9798	526	32	relief	relief	NOUN
taxlaw-9798	526	33	from	from	ADP
taxlaw-9798	526	34	double	double	ADJ
taxlaw-9798	526	35	taxation	taxation	NOUN
taxlaw-9798	526	36	in	in	ADP
taxlaw-9798	526	37	respect	respect	NOUN
taxlaw-9798	526	38	of	of	ADP
taxlaw-9798	526	39	the	the	DET
taxlaw-9798	526	40	same	same	ADJ
taxlaw-9798	526	41	item	item	NOUN
taxlaw-9798	526	42	of	of	ADP
taxlaw-9798	526	43	income	income	NOUN
taxlaw-9798	526	44	;	;	PUNCT
taxlaw-9798	526	45	the	the	DET
taxlaw-9798	526	46	making	making	NOUN
taxlaw-9798	526	47	of	of	ADP
taxlaw-9798	526	48	deductible	deductible	ADJ
taxlaw-9798	526	49	cross	cross	ADJ
taxlaw-9798	526	50	-	-	ADJ
taxlaw-9798	526	51	border	border	ADJ
taxlaw-9798	526	52	payments	payment	NOUN
taxlaw-9798	526	53	to	to	ADP
taxlaw-9798	526	54	associated	associate	VERB
taxlaw-9798	526	55	enterprises	enterprise	NOUN
taxlaw-9798	526	56	that	that	PRON
taxlaw-9798	526	57	are	be	AUX
taxlaw-9798	526	58	not	not	PART
taxlaw-9798	526	59	resident	resident	ADJ
taxlaw-9798	526	60	for	for	ADP
taxlaw-9798	526	61	tax	tax	NOUN
taxlaw-9798	526	62	purposes	purpose	NOUN
taxlaw-9798	526	63	in	in	ADP
taxlaw-9798	526	64	any	any	DET
taxlaw-9798	526	65	jurisdiction	jurisdiction	NOUN
taxlaw-9798	526	66	or	or	CCONJ
taxlaw-9798	526	67	that	that	PRON
taxlaw-9798	526	68	are	be	AUX
taxlaw-9798	526	69	resident	resident	ADJ
taxlaw-9798	526	70	in	in	ADP
taxlaw-9798	526	71	a	a	DET
taxlaw-9798	526	72	jurisdiction	jurisdiction	NOUN
taxlaw-9798	526	73	that	that	PRON
taxlaw-9798	526	74	does	do	AUX
taxlaw-9798	526	75	not	not	PART
taxlaw-9798	526	76	impose	impose	VERB
taxlaw-9798	526	77	income	income	NOUN
taxlaw-9798	526	78	tax	tax	NOUN
taxlaw-9798	526	79	;	;	PUNCT
taxlaw-9798	526	80	transfers	transfer	NOUN
taxlaw-9798	526	81	of	of	ADP
taxlaw-9798	526	82	assets	asset	NOUN
taxlaw-9798	526	83	where	where	SCONJ
taxlaw-9798	526	84	there	there	PRON
taxlaw-9798	526	85	is	be	VERB
taxlaw-9798	526	86	a	a	DET
taxlaw-9798	526	87	material	material	ADJ
taxlaw-9798	526	88	difference	difference	NOUN
taxlaw-9798	526	89	in	in	ADP
taxlaw-9798	526	90	the	the	DET
taxlaw-9798	526	91	amount	amount	NOUN
taxlaw-9798	526	92	being	be	AUX
taxlaw-9798	526	93	treated	treat	VERB
taxlaw-9798	526	94	as	as	ADP
taxlaw-9798	526	95	payable	payable	ADJ
taxlaw-9798	526	96	,	,	PUNCT
taxlaw-9798	526	97	in	in	ADP
taxlaw-9798	526	98	consideration	consideration	NOUN
taxlaw-9798	526	99	for	for	ADP
taxlaw-9798	526	100	the	the	DET
taxlaw-9798	526	101	assets	asset	NOUN
taxlaw-9798	526	102	involved	involve	VERB
taxlaw-9798	526	103	.	.	PUNCT
taxlaw-9798	527	1	see	see	VERB
taxlaw-9798	527	2	action	action	NOUN
taxlaw-9798	527	3	12	12	NUM
taxlaw-9798	527	4	,	,	PUNCT
taxlaw-9798	527	5	supra	supra	PROPN
taxlaw-9798	527	6	note	note	NOUN
taxlaw-9798	527	7	22	22	NUM
taxlaw-9798	527	8	,	,	PUNCT
taxlaw-9798	527	9	at	at	ADP
taxlaw-9798	527	10	68	68	NUM
taxlaw-9798	527	11	-	-	SYM
taxlaw-9798	527	12	69	69	NUM
taxlaw-9798	527	13	.	.	PUNCT
taxlaw-9798	528	1	168	168	NUM
taxlaw-9798	528	2	oecd	oecd	PROPN
taxlaw-9798	528	3	,	,	PUNCT
taxlaw-9798	528	4	oecd	oecd	PROPN
taxlaw-9798	528	5	/	/	SYM
taxlaw-9798	528	6	g20	g20	NOUN
taxlaw-9798	528	7	base	base	NOUN
taxlaw-9798	528	8	erosion	erosion	NOUN
taxlaw-9798	528	9	and	and	CCONJ
taxlaw-9798	528	10	profit	profit	NOUN
taxlaw-9798	528	11	shifting	shift	VERB
taxlaw-9798	528	12	project	project	NOUN
taxlaw-9798	528	13	:	:	PUNCT
taxlaw-9798	528	14	2015	2015	NUM
taxlaw-9798	528	15	final	final	ADJ
taxlaw-9798	528	16	reports	report	NOUN
taxlaw-9798	528	17	:	:	PUNCT
taxlaw-9798	528	18	frequently	frequently	ADV
taxlaw-9798	528	19	asked	ask	VERB
taxlaw-9798	528	20	questions	question	NOUN
taxlaw-9798	528	21	,	,	PUNCT
taxlaw-9798	528	22	at	at	ADP
taxlaw-9798	528	23	5	5	NUM
taxlaw-9798	528	24	(	(	PUNCT
taxlaw-9798	528	25	2015	2015	NUM
taxlaw-9798	528	26	)	)	PUNCT
taxlaw-9798	528	27	.	.	PUNCT
taxlaw-9798	529	1	169	169	NUM
taxlaw-9798	529	2	dac	dac	NOUN
taxlaw-9798	529	3	6	6	NUM
taxlaw-9798	529	4	,	,	PUNCT
taxlaw-9798	529	5	supra	supra	ADJ
taxlaw-9798	529	6	note	note	NOUN
taxlaw-9798	529	7	9	9	NUM
taxlaw-9798	529	8	,	,	PUNCT
taxlaw-9798	529	9	art	art	NOUN
taxlaw-9798	529	10	.	.	PUNCT
taxlaw-9798	529	11	1(1	1(1	NUM
taxlaw-9798	529	12	)	)	PUNCT
taxlaw-9798	529	13	.	.	PUNCT
taxlaw-9798	530	1	the	the	DET
taxlaw-9798	530	2	focus	focus	NOUN
taxlaw-9798	530	3	of	of	ADP
taxlaw-9798	530	4	action	action	NOUN
taxlaw-9798	530	5	12	12	NUM
taxlaw-9798	530	6	is	be	AUX
taxlaw-9798	530	7	on	on	ADP
taxlaw-9798	530	8	promoters	promoter	NOUN
taxlaw-9798	530	9	and	and	CCONJ
taxlaw-9798	530	10	taxpayers	taxpayer	NOUN
taxlaw-9798	530	11	,	,	PUNCT
taxlaw-9798	530	12	not	not	PART
taxlaw-9798	530	13	other	other	ADJ
taxlaw-9798	530	14	intermediaries	intermediary	NOUN
taxlaw-9798	530	15	and	and	CCONJ
taxlaw-9798	530	16	especially	especially	ADV
taxlaw-9798	530	17	not	not	PART
taxlaw-9798	530	18	those	those	PRON
taxlaw-9798	530	19	without	without	ADP
taxlaw-9798	530	20	any	any	DET
taxlaw-9798	530	21	material	material	NOUN
taxlaw-9798	530	22	connection	connection	NOUN
taxlaw-9798	530	23	to	to	ADP
taxlaw-9798	530	24	the	the	DET
taxlaw-9798	530	25	tax	tax	NOUN
taxlaw-9798	530	26	aspects	aspect	NOUN
taxlaw-9798	530	27	of	of	ADP
taxlaw-9798	530	28	the	the	DET
taxlaw-9798	530	29	transaction	transaction	NOUN
taxlaw-9798	530	30	.	.	PUNCT
taxlaw-9798	531	1	see	see	VERB
taxlaw-9798	531	2	action	action	NOUN
taxlaw-9798	531	3	12	12	NUM
taxlaw-9798	531	4	,	,	PUNCT
taxlaw-9798	531	5	supra	supra	PROPN
taxlaw-9798	531	6	note	note	NOUN
taxlaw-9798	531	7	22	22	NUM
taxlaw-9798	531	8	,	,	PUNCT
taxlaw-9798	531	9	at	at	ADP
taxlaw-9798	531	10	33	33	NUM
taxlaw-9798	531	11	-	-	SYM
taxlaw-9798	531	12	36	36	NUM
taxlaw-9798	531	13	,	,	PUNCT
taxlaw-9798	531	14	74	74	NUM
taxlaw-9798	531	15	.	.	NOUN
taxlaw-9798	531	16	170	170	NUM
taxlaw-9798	531	17	for	for	SCONJ
taxlaw-9798	531	18	intermediaries	intermediary	NOUN
taxlaw-9798	531	19	to	to	PART
taxlaw-9798	531	20	be	be	AUX
taxlaw-9798	531	21	subject	subject	ADJ
taxlaw-9798	531	22	to	to	ADP
taxlaw-9798	531	23	the	the	DET
taxlaw-9798	531	24	reporting	reporting	NOUN
taxlaw-9798	531	25	obligation	obligation	NOUN
taxlaw-9798	531	26	,	,	PUNCT
taxlaw-9798	531	27	they	they	PRON
taxlaw-9798	531	28	must	must	AUX
taxlaw-9798	531	29	either	either	CCONJ
taxlaw-9798	531	30	be	be	AUX
taxlaw-9798	531	31	tax	tax	NOUN
taxlaw-9798	531	32	-	-	PUNCT
taxlaw-9798	531	33	resident	resident	NOUN
taxlaw-9798	531	34	,	,	PUNCT
taxlaw-9798	531	35	incorporated	incorporate	VERB
taxlaw-9798	531	36	or	or	CCONJ
taxlaw-9798	531	37	registered	register	VERB
taxlaw-9798	531	38	with	with	ADP
taxlaw-9798	531	39	a	a	DET
taxlaw-9798	531	40	professional	professional	ADJ
taxlaw-9798	531	41	association	association	NOUN
taxlaw-9798	531	42	related	relate	VERB
taxlaw-9798	531	43	to	to	ADP
taxlaw-9798	531	44	legal	legal	ADJ
taxlaw-9798	531	45	,	,	PUNCT
taxlaw-9798	531	46	tax	tax	NOUN
taxlaw-9798	531	47	or	or	CCONJ
taxlaw-9798	531	48	consultation	consultation	NOUN
taxlaw-9798	531	49	services	service	NOUN
taxlaw-9798	531	50	,	,	PUNCT
taxlaw-9798	531	51	or	or	CCONJ
taxlaw-9798	531	52	have	have	VERB
taxlaw-9798	531	53	a	a	DET
taxlaw-9798	531	54	permanent	permanent	ADJ
taxlaw-9798	531	55	establishment	establishment	NOUN
taxlaw-9798	531	56	(	(	PUNCT
taxlaw-9798	531	57	pe	pe	NOUN
taxlaw-9798	531	58	)	)	PUNCT
taxlaw-9798	531	59	,	,	PUNCT
taxlaw-9798	531	60	in	in	ADP
taxlaw-9798	531	61	a	a	DET
taxlaw-9798	531	62	member	member	NOUN
taxlaw-9798	531	63	state	state	NOUN
taxlaw-9798	531	64	.	.	PUNCT
taxlaw-9798	532	1	see	see	VERB
taxlaw-9798	532	2	dac	dac	PROPN
taxlaw-9798	532	3	6	6	NUM
taxlaw-9798	532	4	,	,	PUNCT
taxlaw-9798	532	5	supra	supra	ADJ
taxlaw-9798	532	6	note	note	NOUN
taxlaw-9798	532	7	9	9	NUM
taxlaw-9798	532	8	,	,	PUNCT
taxlaw-9798	532	9	art	art	NOUN
taxlaw-9798	532	10	.	.	PUNCT
taxlaw-9798	532	11	1(1	1(1	NUM
taxlaw-9798	532	12	)	)	PUNCT
taxlaw-9798	532	13	.	.	PUNCT
taxlaw-9798	533	1	146	146	NUM
taxlaw-9798	533	2	columbia	columbia	PROPN
taxlaw-9798	533	3	journal	journal	PROPN
taxlaw-9798	533	4	of	of	ADP
taxlaw-9798	533	5	tax	tax	NOUN
taxlaw-9798	533	6	law	law	NOUN
taxlaw-9798	534	1	[	[	X
taxlaw-9798	534	2	vol	vol	NOUN
taxlaw-9798	534	3	:	:	PUNCT
taxlaw-9798	534	4	13:2	13:2	NUM
taxlaw-9798	534	5	implementation	implementation	NOUN
taxlaw-9798	534	6	of	of	ADP
taxlaw-9798	534	7	a	a	DET
taxlaw-9798	534	8	reportable	reportable	ADJ
taxlaw-9798	534	9	scheme	scheme	NOUN
taxlaw-9798	534	10	would	would	AUX
taxlaw-9798	534	11	therefore	therefore	ADV
taxlaw-9798	534	12	be	be	AUX
taxlaw-9798	534	13	subject	subject	ADJ
taxlaw-9798	534	14	to	to	ADP
taxlaw-9798	534	15	the	the	DET
taxlaw-9798	534	16	primary	primary	ADJ
taxlaw-9798	534	17	reporting	reporting	NOUN
taxlaw-9798	534	18	obligations.171	obligations.171	INTJ
taxlaw-9798	535	1	this	this	PRON
taxlaw-9798	535	2	is	be	AUX
taxlaw-9798	535	3	substantially	substantially	ADV
taxlaw-9798	535	4	different	different	ADJ
taxlaw-9798	535	5	than	than	ADP
taxlaw-9798	535	6	the	the	DET
taxlaw-9798	535	7	u.s	u.s	PROPN
taxlaw-9798	535	8	.	.	PROPN
taxlaw-9798	535	9	regime	regime	NOUN
taxlaw-9798	535	10	which	which	PRON
taxlaw-9798	535	11	only	only	ADV
taxlaw-9798	535	12	applies	apply	VERB
taxlaw-9798	535	13	to	to	ADP
taxlaw-9798	535	14	material	material	NOUN
taxlaw-9798	535	15	advisors	advisor	NOUN
taxlaw-9798	535	16	who	who	PRON
taxlaw-9798	535	17	give	give	VERB
taxlaw-9798	535	18	tax	tax	NOUN
taxlaw-9798	535	19	statements	statement	NOUN
taxlaw-9798	535	20	to	to	ADP
taxlaw-9798	535	21	their	their	PRON
taxlaw-9798	535	22	clients.172	clients.172	NOUN
taxlaw-9798	535	23	under	under	ADP
taxlaw-9798	535	24	dac	dac	NOUN
taxlaw-9798	535	25	6	6	NUM
taxlaw-9798	535	26	there	there	PRON
taxlaw-9798	535	27	is	be	VERB
taxlaw-9798	535	28	no	no	DET
taxlaw-9798	535	29	such	such	ADJ
taxlaw-9798	535	30	requirement	requirement	NOUN
taxlaw-9798	535	31	for	for	ADP
taxlaw-9798	535	32	the	the	DET
taxlaw-9798	535	33	intermediary	intermediary	NOUN
taxlaw-9798	535	34	to	to	PART
taxlaw-9798	535	35	give	give	VERB
taxlaw-9798	535	36	any	any	DET
taxlaw-9798	535	37	tax	tax	NOUN
taxlaw-9798	535	38	-	-	PUNCT
taxlaw-9798	535	39	related	relate	VERB
taxlaw-9798	535	40	statements	statement	NOUN
taxlaw-9798	535	41	or	or	CCONJ
taxlaw-9798	535	42	services	service	NOUN
taxlaw-9798	535	43	.	.	PUNCT
taxlaw-9798	536	1	thus	thus	ADV
taxlaw-9798	536	2	,	,	PUNCT
taxlaw-9798	536	3	dac	dac	PROPN
taxlaw-9798	536	4	6	6	NUM
taxlaw-9798	536	5	applies	apply	VERB
taxlaw-9798	536	6	to	to	ADP
taxlaw-9798	536	7	a	a	DET
taxlaw-9798	536	8	much	much	ADV
taxlaw-9798	536	9	larger	large	ADJ
taxlaw-9798	536	10	set	set	NOUN
taxlaw-9798	536	11	of	of	ADP
taxlaw-9798	536	12	intermediaries	intermediary	NOUN
taxlaw-9798	536	13	than	than	ADP
taxlaw-9798	536	14	the	the	DET
taxlaw-9798	536	15	u.s	u.s	PROPN
taxlaw-9798	536	16	.	.	PROPN
taxlaw-9798	536	17	regime	regime	NOUN
taxlaw-9798	536	18	.	.	PUNCT
taxlaw-9798	537	1	some	some	PRON
taxlaw-9798	537	2	have	have	AUX
taxlaw-9798	537	3	asserted	assert	VERB
taxlaw-9798	537	4	that	that	SCONJ
taxlaw-9798	537	5	this	this	DET
taxlaw-9798	537	6	broad	broad	ADJ
taxlaw-9798	537	7	definition	definition	NOUN
taxlaw-9798	537	8	might	might	AUX
taxlaw-9798	537	9	jeopardize	jeopardize	VERB
taxlaw-9798	537	10	the	the	DET
taxlaw-9798	537	11	functioning	functioning	NOUN
taxlaw-9798	537	12	of	of	ADP
taxlaw-9798	537	13	the	the	DET
taxlaw-9798	537	14	overall	overall	ADJ
taxlaw-9798	537	15	tax	tax	NOUN
taxlaw-9798	537	16	system	system	NOUN
taxlaw-9798	537	17	,	,	PUNCT
taxlaw-9798	537	18	promote	promote	VERB
taxlaw-9798	537	19	harmful	harmful	ADJ
taxlaw-9798	537	20	over	over	ADP
taxlaw-9798	537	21	-	-	PUNCT
taxlaw-9798	537	22	disclosure	disclosure	NOUN
taxlaw-9798	537	23	,	,	PUNCT
taxlaw-9798	537	24	and	and	CCONJ
taxlaw-9798	537	25	possibly	possibly	ADV
taxlaw-9798	537	26	infringe	infringe	VERB
taxlaw-9798	537	27	on	on	ADP
taxlaw-9798	537	28	the	the	DET
taxlaw-9798	537	29	rights	right	NOUN
taxlaw-9798	537	30	of	of	ADP
taxlaw-9798	537	31	taxpayers.173	taxpayers.173	PROPN
taxlaw-9798	537	32	others	other	NOUN
taxlaw-9798	537	33	have	have	AUX
taxlaw-9798	537	34	worried	worry	VERB
taxlaw-9798	537	35	about	about	ADP
taxlaw-9798	537	36	the	the	DET
taxlaw-9798	537	37	effects	effect	NOUN
taxlaw-9798	537	38	of	of	ADP
taxlaw-9798	537	39	dac	dac	NOUN
taxlaw-9798	537	40	6	6	NUM
taxlaw-9798	537	41	on	on	ADP
taxlaw-9798	537	42	legal	legal	ADJ
taxlaw-9798	537	43	professional	professional	ADJ
taxlaw-9798	537	44	privilege.174	privilege.174	NOUN
taxlaw-9798	537	45	given	give	VERB
taxlaw-9798	537	46	these	these	DET
taxlaw-9798	537	47	concerns	concern	NOUN
taxlaw-9798	537	48	,	,	PUNCT
taxlaw-9798	537	49	the	the	DET
taxlaw-9798	537	50	constitutional	constitutional	ADJ
taxlaw-9798	537	51	courts	court	NOUN
taxlaw-9798	537	52	of	of	ADP
taxlaw-9798	537	53	several	several	ADJ
taxlaw-9798	537	54	eu	eu	PROPN
taxlaw-9798	537	55	member	member	NOUN
taxlaw-9798	537	56	states	state	NOUN
taxlaw-9798	537	57	are	be	AUX
taxlaw-9798	537	58	currently	currently	ADV
taxlaw-9798	537	59	evaluating	evaluate	VERB
taxlaw-9798	537	60	the	the	DET
taxlaw-9798	537	61	consistency	consistency	NOUN
taxlaw-9798	537	62	of	of	ADP
taxlaw-9798	537	63	dac	dac	NOUN
taxlaw-9798	537	64	6	6	NUM
taxlaw-9798	537	65	with	with	ADP
taxlaw-9798	537	66	both	both	CCONJ
taxlaw-9798	537	67	eu	eu	PROPN
taxlaw-9798	537	68	law	law	NOUN
taxlaw-9798	537	69	and	and	CCONJ
taxlaw-9798	537	70	the	the	DET
taxlaw-9798	537	71	laws	law	NOUN
taxlaw-9798	537	72	of	of	ADP
taxlaw-9798	537	73	member	member	NOUN
taxlaw-9798	537	74	states.175	states.175	PROPN
taxlaw-9798	538	1	such	such	ADJ
taxlaw-9798	538	2	resistance	resistance	NOUN
taxlaw-9798	538	3	is	be	AUX
taxlaw-9798	538	4	unsurprising	unsurprising	ADJ
taxlaw-9798	538	5	given	give	VERB
taxlaw-9798	538	6	that	that	DET
taxlaw-9798	538	7	dac	dac	NOUN
taxlaw-9798	538	8	6	6	NUM
taxlaw-9798	538	9	,	,	PUNCT
taxlaw-9798	538	10	in	in	ADP
taxlaw-9798	538	11	some	some	DET
taxlaw-9798	538	12	sense	sense	NOUN
taxlaw-9798	538	13	,	,	PUNCT
taxlaw-9798	538	14	represents	represent	VERB
taxlaw-9798	538	15	a	a	DET
taxlaw-9798	538	16	reinvention	reinvention	NOUN
taxlaw-9798	538	17	of	of	ADP
taxlaw-9798	538	18	how	how	SCONJ
taxlaw-9798	538	19	tax	tax	NOUN
taxlaw-9798	538	20	administrations	administration	NOUN
taxlaw-9798	538	21	,	,	PUNCT
taxlaw-9798	538	22	taxpayers	taxpayer	NOUN
taxlaw-9798	538	23	and	and	CCONJ
taxlaw-9798	538	24	intermediaries	intermediary	NOUN
taxlaw-9798	538	25	approach	approach	VERB
taxlaw-9798	538	26	tax	tax	NOUN
taxlaw-9798	538	27	policy	policy	NOUN
taxlaw-9798	538	28	and	and	CCONJ
taxlaw-9798	538	29	transparency	transparency	NOUN
taxlaw-9798	538	30	in	in	ADP
taxlaw-9798	538	31	the	the	DET
taxlaw-9798	538	32	eu.176	eu.176	PROPN
taxlaw-9798	538	33	171	171	NUM
taxlaw-9798	538	34	dac	dac	NOUN
taxlaw-9798	538	35	6	6	NUM
taxlaw-9798	538	36	,	,	PUNCT
taxlaw-9798	538	37	supra	supra	ADJ
taxlaw-9798	538	38	note	note	NOUN
taxlaw-9798	538	39	9	9	NUM
taxlaw-9798	538	40	,	,	PUNCT
taxlaw-9798	538	41	art	art	NOUN
taxlaw-9798	538	42	.	.	PUNCT
taxlaw-9798	539	1	1(2	1(2	NUM
taxlaw-9798	539	2	)	)	PUNCT
taxlaw-9798	539	3	.	.	PUNCT
taxlaw-9798	540	1	172	172	NUM
taxlaw-9798	540	2	see	see	VERB
taxlaw-9798	540	3	treas	treas	PROPN
taxlaw-9798	540	4	.	.	PUNCT
taxlaw-9798	541	1	reg	reg	PROPN
taxlaw-9798	541	2	.	.	PUNCT
taxlaw-9798	542	1	§	§	PROPN
taxlaw-9798	542	2	301.6111	301.6111	NUM
taxlaw-9798	542	3	-	-	SYM
taxlaw-9798	542	4	3	3	NUM
taxlaw-9798	542	5	.	.	PUNCT
taxlaw-9798	543	1	see	see	VERB
taxlaw-9798	543	2	also	also	ADV
taxlaw-9798	543	3	supra	supra	ADJ
taxlaw-9798	543	4	note	note	NOUN
taxlaw-9798	543	5	97	97	NUM
taxlaw-9798	543	6	.	.	PUNCT
taxlaw-9798	543	7	173	173	NUM
taxlaw-9798	543	8	for	for	ADP
taxlaw-9798	543	9	further	further	ADJ
taxlaw-9798	543	10	discussion	discussion	NOUN
taxlaw-9798	543	11	on	on	ADP
taxlaw-9798	543	12	the	the	DET
taxlaw-9798	543	13	possible	possible	ADJ
taxlaw-9798	543	14	complications	complication	NOUN
taxlaw-9798	543	15	associated	associate	VERB
taxlaw-9798	543	16	with	with	ADP
taxlaw-9798	543	17	dac	dac	PROPN
taxlaw-9798	543	18	6	6	NUM
taxlaw-9798	543	19	,	,	PUNCT
taxlaw-9798	543	20	see	see	VERB
taxlaw-9798	543	21	daniel	daniel	PROPN
taxlaw-9798	543	22	w.	w.	PROPN
taxlaw-9798	543	23	blum	blum	PROPN
taxlaw-9798	543	24	&	&	CCONJ
taxlaw-9798	543	25	andreas	andreas	PROPN
taxlaw-9798	543	26	langer	langer	PROPN
taxlaw-9798	543	27	,	,	PUNCT
taxlaw-9798	543	28	at	at	ADP
taxlaw-9798	543	29	a	a	DET
taxlaw-9798	543	30	crossroads	crossroad	NOUN
taxlaw-9798	543	31	:	:	PUNCT
taxlaw-9798	543	32	mandatory	mandatory	ADJ
taxlaw-9798	543	33	disclosure	disclosure	NOUN
taxlaw-9798	543	34	under	under	ADP
taxlaw-9798	543	35	dac-6	dac-6	PUNCT
taxlaw-9798	543	36	and	and	CCONJ
taxlaw-9798	543	37	eu	eu	PROPN
taxlaw-9798	543	38	primary	primary	ADJ
taxlaw-9798	543	39	law	law	NOUN
taxlaw-9798	543	40	–	–	PUNCT
taxlaw-9798	543	41	part	part	NOUN
taxlaw-9798	543	42	1	1	NUM
taxlaw-9798	543	43	,	,	PUNCT
taxlaw-9798	543	44	eur	eur	PROPN
taxlaw-9798	543	45	.	.	PROPN
taxlaw-9798	543	46	tax’n	tax’n	NOUN
taxlaw-9798	543	47	282	282	NUM
taxlaw-9798	543	48	(	(	PUNCT
taxlaw-9798	543	49	2019	2019	NUM
taxlaw-9798	543	50	)	)	PUNCT
taxlaw-9798	543	51	;	;	PUNCT
taxlaw-9798	543	52	daniel	daniel	PROPN
taxlaw-9798	543	53	w.	w.	PROPN
taxlaw-9798	543	54	blum	blum	PROPN
taxlaw-9798	543	55	&	&	CCONJ
taxlaw-9798	543	56	andreas	andreas	PROPN
taxlaw-9798	543	57	langer	langer	PROPN
taxlaw-9798	543	58	,	,	PUNCT
taxlaw-9798	543	59	at	at	ADP
taxlaw-9798	543	60	a	a	DET
taxlaw-9798	543	61	crossroads	crossroad	NOUN
taxlaw-9798	543	62	:	:	PUNCT
taxlaw-9798	543	63	mandatory	mandatory	ADJ
taxlaw-9798	543	64	disclosure	disclosure	NOUN
taxlaw-9798	543	65	under	under	ADP
taxlaw-9798	543	66	dac-6	dac-6	PUNCT
taxlaw-9798	543	67	and	and	CCONJ
taxlaw-9798	543	68	eu	eu	PROPN
taxlaw-9798	543	69	primary	primary	ADJ
taxlaw-9798	543	70	law	law	NOUN
taxlaw-9798	543	71	–	–	PUNCT
taxlaw-9798	543	72	part	part	NOUN
taxlaw-9798	543	73	2	2	NUM
taxlaw-9798	543	74	,	,	PUNCT
taxlaw-9798	543	75	eur	eur	PROPN
taxlaw-9798	543	76	.	.	PROPN
taxlaw-9798	543	77	tax’n	tax’n	NOUN
taxlaw-9798	543	78	313	313	NUM
taxlaw-9798	543	79	(	(	PUNCT
taxlaw-9798	543	80	2019	2019	NUM
taxlaw-9798	543	81	)	)	PUNCT
taxlaw-9798	543	82	;	;	PUNCT
taxlaw-9798	543	83	andrea	andrea	PROPN
taxlaw-9798	543	84	ballancin	ballancin	PROPN
taxlaw-9798	543	85	&	&	CCONJ
taxlaw-9798	543	86	francesco	francesco	PROPN
taxlaw-9798	543	87	cannas	cannas	PROPN
taxlaw-9798	543	88	,	,	PUNCT
taxlaw-9798	543	89	the	the	DET
taxlaw-9798	543	90	‘	'	PUNCT
taxlaw-9798	543	91	dac	dac	NOUN
taxlaw-9798	543	92	6	6	NUM
taxlaw-9798	543	93	’	'	PUNCT
taxlaw-9798	543	94	and	and	CCONJ
taxlaw-9798	543	95	its	its	PRON
taxlaw-9798	543	96	compatibility	compatibility	NOUN
taxlaw-9798	543	97	with	with	ADP
taxlaw-9798	543	98	some	some	PRON
taxlaw-9798	543	99	of	of	ADP
taxlaw-9798	543	100	the	the	DET
taxlaw-9798	543	101	founding	found	VERB
taxlaw-9798	543	102	principles	principle	NOUN
taxlaw-9798	543	103	of	of	ADP
taxlaw-9798	543	104	the	the	DET
taxlaw-9798	543	105	european	european	ADJ
taxlaw-9798	543	106	legal	legal	PROPN
taxlaw-9798	543	107	system(s	system(s	PROPN
taxlaw-9798	543	108	)	)	PUNCT
taxlaw-9798	543	109	,	,	PUNCT
taxlaw-9798	543	110	29	29	NUM
taxlaw-9798	543	111	ec	ec	PROPN
taxlaw-9798	543	112	tax	tax	NOUN
taxlaw-9798	543	113	rev	rev	PROPN
taxlaw-9798	543	114	.	.	PROPN
taxlaw-9798	543	115	117	117	NUM
taxlaw-9798	543	116	(	(	PUNCT
taxlaw-9798	543	117	2020	2020	NUM
taxlaw-9798	543	118	)	)	PUNCT
taxlaw-9798	543	119	;	;	PUNCT
taxlaw-9798	543	120	arthur	arthur	PROPN
taxlaw-9798	543	121	bianco	bianco	PROPN
taxlaw-9798	543	122	,	,	PUNCT
taxlaw-9798	543	123	dac	dac	PROPN
taxlaw-9798	543	124	6	6	NUM
taxlaw-9798	543	125	and	and	CCONJ
taxlaw-9798	543	126	the	the	DET
taxlaw-9798	543	127	challenges	challenge	NOUN
taxlaw-9798	543	128	arising	arise	VERB
taxlaw-9798	543	129	from	from	ADP
taxlaw-9798	543	130	its	its	PRON
taxlaw-9798	543	131	disclosure	disclosure	NOUN
taxlaw-9798	543	132	obligation	obligation	NOUN
taxlaw-9798	543	133	,	,	PUNCT
taxlaw-9798	543	134	30	30	NUM
taxlaw-9798	543	135	ec	ec	PROPN
taxlaw-9798	543	136	tax	tax	NOUN
taxlaw-9798	543	137	rev	rev	X
taxlaw-9798	543	138	.	.	PROPN
taxlaw-9798	543	139	8	8	NUM
taxlaw-9798	543	140	(	(	PUNCT
taxlaw-9798	543	141	2021	2021	NUM
taxlaw-9798	543	142	)	)	PUNCT
taxlaw-9798	543	143	;	;	PUNCT
taxlaw-9798	543	144	bart	bart	PROPN
taxlaw-9798	543	145	peeters	peeters	PROPN
taxlaw-9798	543	146	&	&	CCONJ
taxlaw-9798	543	147	lars	lars	PROPN
taxlaw-9798	543	148	vanneste	vanneste	PROPN
taxlaw-9798	543	149	,	,	PUNCT
taxlaw-9798	543	150	dac	dac	NOUN
taxlaw-9798	543	151	6	6	NUM
taxlaw-9798	543	152	:	:	PUNCT
taxlaw-9798	543	153	an	an	DET
taxlaw-9798	543	154	additional	additional	ADJ
taxlaw-9798	543	155	common	common	ADJ
taxlaw-9798	543	156	eu	eu	PROPN
taxlaw-9798	543	157	reporting	reporting	NOUN
taxlaw-9798	543	158	standard	standard	NOUN
taxlaw-9798	543	159	?	?	PUNCT
taxlaw-9798	543	160	12	12	NUM
taxlaw-9798	543	161	world	world	NOUN
taxlaw-9798	543	162	tax	tax	NOUN
taxlaw-9798	543	163	j.	j.	PROPN
taxlaw-9798	543	164	(	(	PUNCT
taxlaw-9798	543	165	2020	2020	NUM
taxlaw-9798	543	166	)	)	PUNCT
taxlaw-9798	543	167	;	;	PUNCT
taxlaw-9798	543	168	bernhard	bernhard	PROPN
taxlaw-9798	543	169	fiedler	fiedler	PROPN
taxlaw-9798	543	170	&	&	CCONJ
taxlaw-9798	543	171	tino	tino	PROPN
taxlaw-9798	543	172	duttiné	duttiné	PROPN
taxlaw-9798	543	173	,	,	PUNCT
taxlaw-9798	543	174	dac	dac	NOUN
taxlaw-9798	543	175	6	6	NUM
taxlaw-9798	543	176	:	:	PUNCT
taxlaw-9798	543	177	developing	develop	VERB
taxlaw-9798	543	178	a	a	DET
taxlaw-9798	543	179	common	common	ADJ
taxlaw-9798	543	180	notification	notification	NOUN
taxlaw-9798	543	181	platform	platform	NOUN
taxlaw-9798	543	182	,	,	PUNCT
taxlaw-9798	543	183	in	in	ADP
taxlaw-9798	543	184	liquid	liquid	ADJ
taxlaw-9798	543	185	legal	legal	ADJ
taxlaw-9798	543	186	493	493	NUM
taxlaw-9798	543	187	(	(	PUNCT
taxlaw-9798	543	188	kai	kai	PROPN
taxlaw-9798	543	189	jacob	jacob	PROPN
taxlaw-9798	543	190	,	,	PUNCT
taxlaw-9798	543	191	dierk	dierk	VERB
taxlaw-9798	543	192	schindler	schindler	PROPN
taxlaw-9798	543	193	&	&	CCONJ
taxlaw-9798	543	194	roger	roger	PROPN
taxlaw-9798	543	195	strathausen	strathausen	VERB
taxlaw-9798	543	196	eds	ed	NOUN
taxlaw-9798	543	197	.	.	PROPN
taxlaw-9798	543	198	,	,	PUNCT
taxlaw-9798	543	199	2020	2020	NUM
taxlaw-9798	543	200	)	)	PUNCT
taxlaw-9798	543	201	;	;	PUNCT
taxlaw-9798	543	202	rohit	rohit	PROPN
taxlaw-9798	543	203	reddy	reddy	PROPN
taxlaw-9798	543	204	muddasani	muddasani	PROPN
taxlaw-9798	543	205	,	,	PUNCT
taxlaw-9798	543	206	“	"	PUNCT
taxlaw-9798	543	207	dual	dual	ADJ
taxlaw-9798	543	208	citizenship	citizenship	NOUN
taxlaw-9798	543	209	and	and	CCONJ
taxlaw-9798	543	210	the	the	DET
taxlaw-9798	543	211	directive	directive	NOUN
taxlaw-9798	543	212	on	on	ADP
taxlaw-9798	543	213	administrative	administrative	ADJ
taxlaw-9798	543	214	cooperation	cooperation	NOUN
taxlaw-9798	543	215	(	(	PUNCT
taxlaw-9798	543	216	dac6	dac6	PROPN
taxlaw-9798	543	217	)	)	PUNCT
taxlaw-9798	543	218	of	of	ADP
taxlaw-9798	543	219	the	the	DET
taxlaw-9798	543	220	european	european	PROPN
taxlaw-9798	543	221	union	union	PROPN
taxlaw-9798	543	222	,	,	PUNCT
taxlaw-9798	543	223	”	"	PUNCT
taxlaw-9798	543	224	master	master	NOUN
taxlaw-9798	543	225	’s	’s	PART
taxlaw-9798	543	226	thesis	thesis	NOUN
taxlaw-9798	543	227	,	,	PUNCT
taxlaw-9798	543	228	(	(	PUNCT
taxlaw-9798	543	229	norwegian	norwegian	ADJ
taxlaw-9798	543	230	school	school	NOUN
taxlaw-9798	543	231	of	of	ADP
taxlaw-9798	543	232	economics	economic	NOUN
taxlaw-9798	543	233	,	,	PUNCT
taxlaw-9798	543	234	2021	2021	NUM
taxlaw-9798	543	235	)	)	PUNCT
taxlaw-9798	543	236	;	;	PUNCT
taxlaw-9798	543	237	danilo	danilo	PROPN
taxlaw-9798	543	238	penetrante	penetrante	PROPN
taxlaw-9798	543	239	ventajar	ventajar	VERB
taxlaw-9798	543	240	,	,	PUNCT
taxlaw-9798	543	241	“	"	PUNCT
taxlaw-9798	543	242	aggressive	aggressive	ADJ
taxlaw-9798	543	243	measures	measure	NOUN
taxlaw-9798	543	244	for	for	ADP
taxlaw-9798	543	245	aggressive	aggressive	ADJ
taxlaw-9798	543	246	schemes	scheme	NOUN
taxlaw-9798	543	247	:	:	PUNCT
taxlaw-9798	543	248	human	human	ADJ
taxlaw-9798	543	249	rights	right	NOUN
taxlaw-9798	543	250	perspectives	perspective	NOUN
taxlaw-9798	543	251	,	,	PUNCT
taxlaw-9798	543	252	”	"	PUNCT
taxlaw-9798	543	253	master	master	NOUN
taxlaw-9798	543	254	’s	’s	PART
taxlaw-9798	543	255	thesis	thesis	NOUN
taxlaw-9798	543	256	,	,	PUNCT
taxlaw-9798	543	257	(	(	PUNCT
taxlaw-9798	543	258	lund	lund	PROPN
taxlaw-9798	543	259	university	university	PROPN
taxlaw-9798	543	260	,	,	PUNCT
taxlaw-9798	543	261	2018	2018	NUM
taxlaw-9798	543	262	)	)	PUNCT
taxlaw-9798	543	263	;	;	PUNCT
taxlaw-9798	543	264	nevia	nevia	ADJ
taxlaw-9798	543	265	čičin	čičin	NOUN
taxlaw-9798	543	266	-	-	PUNCT
taxlaw-9798	543	267	šain	šain	NOUN
taxlaw-9798	543	268	,	,	PUNCT
taxlaw-9798	543	269	new	new	ADJ
taxlaw-9798	543	270	mandatory	mandatory	ADJ
taxlaw-9798	543	271	disclosure	disclosure	NOUN
taxlaw-9798	543	272	rules	rule	NOUN
taxlaw-9798	543	273	for	for	ADP
taxlaw-9798	543	274	tax	tax	NOUN
taxlaw-9798	543	275	intermediaries	intermediary	NOUN
taxlaw-9798	543	276	and	and	CCONJ
taxlaw-9798	543	277	taxpayers	taxpayer	NOUN
taxlaw-9798	543	278	in	in	ADP
taxlaw-9798	543	279	the	the	DET
taxlaw-9798	543	280	european	european	PROPN
taxlaw-9798	543	281	union	union	PROPN
taxlaw-9798	543	282	–	–	PUNCT
taxlaw-9798	543	283	another	another	DET
taxlaw-9798	543	284	“	"	PUNCT
taxlaw-9798	543	285	bite	bite	NOUN
taxlaw-9798	543	286	”	"	PUNCT
taxlaw-9798	543	287	into	into	ADP
taxlaw-9798	543	288	the	the	DET
taxlaw-9798	543	289	rights	right	NOUN
taxlaw-9798	543	290	of	of	ADP
taxlaw-9798	543	291	the	the	DET
taxlaw-9798	543	292	taxpayer	taxpayer	NOUN
taxlaw-9798	543	293	?	?	PUNCT
taxlaw-9798	543	294	,	,	PUNCT
taxlaw-9798	543	295	11	11	NUM
taxlaw-9798	543	296	world	world	NOUN
taxlaw-9798	543	297	tax	tax	NOUN
taxlaw-9798	543	298	j.	j.	PROPN
taxlaw-9798	543	299	77	77	NUM
taxlaw-9798	543	300	(	(	PUNCT
taxlaw-9798	543	301	2019	2019	NUM
taxlaw-9798	543	302	)	)	PUNCT
taxlaw-9798	543	303	.	.	PUNCT
taxlaw-9798	544	1	čičin	čičin	NOUN
taxlaw-9798	544	2	-	-	PUNCT
taxlaw-9798	544	3	šain	šain	NOUN
taxlaw-9798	544	4	,	,	PUNCT
taxlaw-9798	544	5	i	i	PRON
taxlaw-9798	544	6	d.	d.	PROPN
taxlaw-9798	544	7	,	,	PUNCT
taxlaw-9798	544	8	argues	argue	VERB
taxlaw-9798	544	9	that	that	SCONJ
taxlaw-9798	544	10	the	the	DET
taxlaw-9798	544	11	new	new	ADJ
taxlaw-9798	544	12	intermediary	intermediary	NOUN
taxlaw-9798	544	13	reporting	reporting	NOUN
taxlaw-9798	544	14	requirements	requirement	NOUN
taxlaw-9798	544	15	may	may	AUX
taxlaw-9798	544	16	infringe	infringe	VERB
taxlaw-9798	544	17	on	on	ADP
taxlaw-9798	544	18	the	the	DET
taxlaw-9798	544	19	right	right	NOUN
taxlaw-9798	544	20	of	of	ADP
taxlaw-9798	544	21	a	a	DET
taxlaw-9798	544	22	taxpayer	taxpayer	NOUN
taxlaw-9798	544	23	to	to	PART
taxlaw-9798	544	24	receive	receive	VERB
taxlaw-9798	544	25	legal	legal	ADJ
taxlaw-9798	544	26	advice	advice	NOUN
taxlaw-9798	544	27	.	.	PUNCT
taxlaw-9798	545	1	čičin	čičin	NOUN
taxlaw-9798	545	2	-	-	PUNCT
taxlaw-9798	545	3	šain	šain	NOUN
taxlaw-9798	545	4	also	also	ADV
taxlaw-9798	545	5	argues	argue	VERB
taxlaw-9798	545	6	that	that	SCONJ
taxlaw-9798	545	7	the	the	DET
taxlaw-9798	545	8	pace	pace	NOUN
taxlaw-9798	545	9	of	of	ADP
taxlaw-9798	545	10	dac	dac	PROPN
taxlaw-9798	545	11	6	6	NUM
taxlaw-9798	545	12	’s	’s	PART
taxlaw-9798	545	13	implementation	implementation	NOUN
taxlaw-9798	545	14	frustrates	frustrate	VERB
taxlaw-9798	545	15	the	the	DET
taxlaw-9798	545	16	right	right	NOUN
taxlaw-9798	545	17	to	to	ADP
taxlaw-9798	545	18	legal	legal	ADJ
taxlaw-9798	545	19	certainty	certainty	NOUN
taxlaw-9798	545	20	and	and	CCONJ
taxlaw-9798	545	21	that	that	SCONJ
taxlaw-9798	545	22	when	when	SCONJ
taxlaw-9798	545	23	the	the	DET
taxlaw-9798	545	24	taxpayer	taxpayer	NOUN
taxlaw-9798	545	25	is	be	AUX
taxlaw-9798	545	26	required	require	VERB
taxlaw-9798	545	27	to	to	PART
taxlaw-9798	545	28	report	report	VERB
taxlaw-9798	545	29	his	his	PRON
taxlaw-9798	545	30	/	/	SYM
taxlaw-9798	545	31	her	she	PRON
taxlaw-9798	545	32	right	right	NOUN
taxlaw-9798	545	33	to	to	ADP
taxlaw-9798	545	34	not	not	PART
taxlaw-9798	545	35	self	self	NOUN
taxlaw-9798	545	36	-	-	PUNCT
taxlaw-9798	545	37	incriminate	incriminate	NOUN
taxlaw-9798	545	38	may	may	AUX
taxlaw-9798	545	39	be	be	AUX
taxlaw-9798	545	40	violated	violate	VERB
taxlaw-9798	545	41	.	.	PUNCT
taxlaw-9798	546	1	for	for	ADP
taxlaw-9798	546	2	a	a	DET
taxlaw-9798	546	3	discussion	discussion	NOUN
taxlaw-9798	546	4	on	on	ADP
taxlaw-9798	546	5	alternatives	alternative	NOUN
taxlaw-9798	546	6	to	to	ADP
taxlaw-9798	546	7	dac	dac	PROPN
taxlaw-9798	546	8	6	6	NUM
taxlaw-9798	546	9	,	,	PUNCT
taxlaw-9798	546	10	see	see	VERB
taxlaw-9798	546	11	ola	ola	PROPN
taxlaw-9798	546	12	nilsson	nilsson	PROPN
taxlaw-9798	546	13	,	,	PUNCT
taxlaw-9798	546	14	“	"	PUNCT
taxlaw-9798	546	15	sweden	sweden	PROPN
taxlaw-9798	546	16	’s	’s	PART
taxlaw-9798	546	17	implementation	implementation	NOUN
taxlaw-9798	546	18	of	of	ADP
taxlaw-9798	546	19	dac	dac	NOUN
taxlaw-9798	546	20	6	6	NUM
taxlaw-9798	546	21	:	:	PUNCT
taxlaw-9798	546	22	a	a	DET
taxlaw-9798	546	23	proportionate	proportionate	ADJ
taxlaw-9798	546	24	measure	measure	NOUN
taxlaw-9798	546	25	to	to	PART
taxlaw-9798	546	26	prevent	prevent	VERB
taxlaw-9798	546	27	tax	tax	NOUN
taxlaw-9798	546	28	avoidance	avoidance	NOUN
taxlaw-9798	546	29	and	and	CCONJ
taxlaw-9798	546	30	evasion	evasion	NOUN
taxlaw-9798	546	31	in	in	ADP
taxlaw-9798	546	32	the	the	DET
taxlaw-9798	546	33	form	form	NOUN
taxlaw-9798	546	34	of	of	ADP
taxlaw-9798	546	35	aggressive	aggressive	ADJ
taxlaw-9798	546	36	tax	tax	NOUN
taxlaw-9798	546	37	planning	planning	NOUN
taxlaw-9798	546	38	,	,	PUNCT
taxlaw-9798	546	39	”	"	PUNCT
taxlaw-9798	546	40	master	master	NOUN
taxlaw-9798	546	41	’s	’s	PART
taxlaw-9798	546	42	thesis	thesis	NOUN
taxlaw-9798	546	43	,	,	PUNCT
taxlaw-9798	546	44	(	(	PUNCT
taxlaw-9798	546	45	lund	lund	PROPN
taxlaw-9798	546	46	university	university	PROPN
taxlaw-9798	546	47	,	,	PUNCT
taxlaw-9798	546	48	2020	2020	NUM
taxlaw-9798	546	49	)	)	PUNCT
taxlaw-9798	546	50	.	.	PUNCT
taxlaw-9798	547	1	174	174	NUM
taxlaw-9798	547	2	see	see	VERB
taxlaw-9798	547	3	bianco	bianco	NOUN
taxlaw-9798	547	4	,	,	PUNCT
taxlaw-9798	547	5	supra	supra	PROPN
taxlaw-9798	547	6	note	note	PROPN
taxlaw-9798	547	7	173	173	NUM
taxlaw-9798	547	8	;	;	PUNCT
taxlaw-9798	547	9	rayssa	rayssa	ADJ
taxlaw-9798	547	10	gutterres	gutterre	NOUN
taxlaw-9798	547	11	costa	costa	PROPN
taxlaw-9798	547	12	,	,	PUNCT
taxlaw-9798	547	13	“	"	PUNCT
taxlaw-9798	547	14	is	be	AUX
taxlaw-9798	547	15	there	there	PRON
taxlaw-9798	547	16	a	a	DET
taxlaw-9798	547	17	collision	collision	NOUN
taxlaw-9798	547	18	between	between	ADP
taxlaw-9798	547	19	the	the	DET
taxlaw-9798	547	20	eu	eu	PROPN
taxlaw-9798	547	21	charter	charter	NOUN
taxlaw-9798	547	22	and	and	CCONJ
taxlaw-9798	547	23	the	the	DET
taxlaw-9798	547	24	obligation	obligation	NOUN
taxlaw-9798	547	25	to	to	PART
taxlaw-9798	547	26	notify	notify	VERB
taxlaw-9798	547	27	that	that	SCONJ
taxlaw-9798	547	28	intermediaries	intermediary	NOUN
taxlaw-9798	547	29	with	with	ADP
taxlaw-9798	547	30	legal	legal	ADJ
taxlaw-9798	547	31	professional	professional	ADJ
taxlaw-9798	547	32	privilege	privilege	NOUN
taxlaw-9798	547	33	have	have	AUX
taxlaw-9798	547	34	under	under	ADP
taxlaw-9798	547	35	dac	dac	NOUN
taxlaw-9798	547	36	6	6	NUM
taxlaw-9798	547	37	?	?	NUM
taxlaw-9798	547	38	,	,	PUNCT
taxlaw-9798	547	39	”	"	PUNCT
taxlaw-9798	547	40	master	master	NOUN
taxlaw-9798	547	41	’s	’s	PART
taxlaw-9798	547	42	thesis	thesis	NOUN
taxlaw-9798	547	43	,	,	PUNCT
taxlaw-9798	547	44	(	(	PUNCT
taxlaw-9798	547	45	lund	lund	PROPN
taxlaw-9798	547	46	university	university	PROPN
taxlaw-9798	547	47	,	,	PUNCT
taxlaw-9798	547	48	2021	2021	NUM
taxlaw-9798	547	49	)	)	PUNCT
taxlaw-9798	547	50	;	;	PUNCT
taxlaw-9798	547	51	elke	elke	PROPN
taxlaw-9798	547	52	schwar	schwar	NOUN
taxlaw-9798	547	53	,	,	PUNCT
taxlaw-9798	547	54	“	"	PUNCT
taxlaw-9798	547	55	tipping	tipping	NOUN
taxlaw-9798	547	56	of	of	ADP
taxlaw-9798	547	57	justitia	justitia	PROPN
taxlaw-9798	547	58	’s	’s	PART
taxlaw-9798	547	59	scale	scale	NOUN
taxlaw-9798	547	60	:	:	PUNCT
taxlaw-9798	547	61	the	the	DET
taxlaw-9798	547	62	compatibility	compatibility	NOUN
taxlaw-9798	547	63	of	of	ADP
taxlaw-9798	547	64	mandatory	mandatory	ADJ
taxlaw-9798	547	65	disclosure	disclosure	NOUN
taxlaw-9798	547	66	for	for	ADP
taxlaw-9798	547	67	intermediaries	intermediary	NOUN
taxlaw-9798	547	68	with	with	ADP
taxlaw-9798	547	69	the	the	DET
taxlaw-9798	547	70	right	right	NOUN
taxlaw-9798	547	71	against	against	ADP
taxlaw-9798	547	72	self	self	NOUN
taxlaw-9798	547	73	-	-	PUNCT
taxlaw-9798	547	74	incrimination	incrimination	NOUN
taxlaw-9798	547	75	and	and	CCONJ
taxlaw-9798	547	76	the	the	DET
taxlaw-9798	547	77	right	right	NOUN
taxlaw-9798	547	78	to	to	ADP
taxlaw-9798	547	79	confidentiality	confidentiality	NOUN
taxlaw-9798	547	80	,	,	PUNCT
taxlaw-9798	547	81	”	"	PUNCT
taxlaw-9798	547	82	master	master	NOUN
taxlaw-9798	547	83	’s	’s	PART
taxlaw-9798	547	84	thesis	thesis	NOUN
taxlaw-9798	547	85	,	,	PUNCT
taxlaw-9798	547	86	(	(	PUNCT
taxlaw-9798	547	87	lund	lund	PROPN
taxlaw-9798	547	88	university	university	PROPN
taxlaw-9798	547	89	,	,	PUNCT
taxlaw-9798	547	90	2018	2018	NUM
taxlaw-9798	547	91	)	)	PUNCT
taxlaw-9798	547	92	;	;	PUNCT
taxlaw-9798	547	93	edward	edward	NOUN
taxlaw-9798	547	94	-	-	PUNCT
taxlaw-9798	547	95	hector	hector	NOUN
taxlaw-9798	547	96	spiteri	spiteri	NOUN
taxlaw-9798	547	97	,	,	PUNCT
taxlaw-9798	547	98	the	the	DET
taxlaw-9798	547	99	maltese	maltese	ADJ
taxlaw-9798	547	100	implementation	implementation	NOUN
taxlaw-9798	547	101	of	of	ADP
taxlaw-9798	547	102	dac-6	dac-6	NUM
taxlaw-9798	547	103	,	,	PUNCT
taxlaw-9798	547	104	novita	novita	PROPN
taxlaw-9798	547	105	fiscali	fiscali	PROPN
taxlaw-9798	547	106	(	(	PUNCT
taxlaw-9798	547	107	june	june	PROPN
taxlaw-9798	547	108	2021	2021	NUM
taxlaw-9798	547	109	)	)	PUNCT
taxlaw-9798	547	110	;	;	PUNCT
taxlaw-9798	547	111	david	david	PROPN
taxlaw-9798	547	112	russell	russell	PROPN
taxlaw-9798	547	113	&	&	CCONJ
taxlaw-9798	547	114	toby	toby	PROPN
taxlaw-9798	547	115	graham	graham	PROPN
taxlaw-9798	547	116	,	,	PUNCT
taxlaw-9798	547	117	the	the	DET
taxlaw-9798	547	118	deep	deep	ADJ
taxlaw-9798	547	119	state	state	NOUN
taxlaw-9798	547	120	and	and	CCONJ
taxlaw-9798	547	121	the	the	DET
taxlaw-9798	547	122	assault	assault	NOUN
taxlaw-9798	547	123	on	on	ADP
taxlaw-9798	547	124	confidentiality	confidentiality	NOUN
taxlaw-9798	547	125	,	,	PUNCT
taxlaw-9798	547	126	25	25	NUM
taxlaw-9798	547	127	trusts	trust	NOUN
taxlaw-9798	547	128	&	&	CCONJ
taxlaw-9798	547	129	trustees	trustee	NOUN
taxlaw-9798	547	130	173	173	NUM
taxlaw-9798	547	131	(	(	PUNCT
taxlaw-9798	547	132	mar	mar	PROPN
taxlaw-9798	547	133	.	.	PROPN
taxlaw-9798	547	134	2019	2019	NUM
taxlaw-9798	547	135	)	)	PUNCT
taxlaw-9798	547	136	.	.	PUNCT
taxlaw-9798	548	1	175	175	NUM
taxlaw-9798	548	2	see	see	VERB
taxlaw-9798	548	3	izabela	izabela	PROPN
taxlaw-9798	548	4	andrzejewska	andrzejewska	NOUN
taxlaw-9798	548	5	-	-	PUNCT
taxlaw-9798	548	6	czernek	czernek	NOUN
taxlaw-9798	548	7	et	et	PROPN
taxlaw-9798	548	8	al	al	PROPN
taxlaw-9798	548	9	.	.	PROPN
taxlaw-9798	548	10	,	,	PUNCT
taxlaw-9798	548	11	how	how	SCONJ
taxlaw-9798	548	12	do	do	AUX
taxlaw-9798	548	13	you	you	PRON
taxlaw-9798	548	14	do	do	VERB
taxlaw-9798	548	15	it	it	PRON
taxlaw-9798	548	16	?	?	PUNCT
taxlaw-9798	549	1	mdr	mdr	PROPN
taxlaw-9798	549	2	in	in	ADP
taxlaw-9798	549	3	different	different	ADJ
taxlaw-9798	549	4	eu	eu	PROPN
taxlaw-9798	549	5	member	member	NOUN
taxlaw-9798	549	6	states	state	NOUN
taxlaw-9798	549	7	,	,	PUNCT
taxlaw-9798	549	8	61	61	NUM
taxlaw-9798	549	9	eur	eur	NOUN
taxlaw-9798	549	10	.	.	PROPN
taxlaw-9798	550	1	tax’n	tax’n	NUM
taxlaw-9798	550	2	1	1	NUM
taxlaw-9798	550	3	,	,	PUNCT
taxlaw-9798	550	4	25	25	NUM
taxlaw-9798	550	5	(	(	PUNCT
taxlaw-9798	550	6	aug	aug	PROPN
taxlaw-9798	550	7	.	.	PROPN
taxlaw-9798	550	8	30	30	NUM
taxlaw-9798	550	9	,	,	PUNCT
taxlaw-9798	550	10	2021	2021	NUM
taxlaw-9798	550	11	)	)	PUNCT
taxlaw-9798	551	1	;	;	PUNCT
taxlaw-9798	551	2	danish	danish	PROPN
taxlaw-9798	551	3	mehboob	mehboob	PROPN
taxlaw-9798	551	4	,	,	PUNCT
taxlaw-9798	551	5	cjeu	cjeu	PROPN
taxlaw-9798	551	6	receives	receive	VERB
taxlaw-9798	551	7	its	its	PRON
taxlaw-9798	551	8	first	first	ADJ
taxlaw-9798	551	9	dac6	dac6	PROPN
taxlaw-9798	551	10	case	case	NOUN
taxlaw-9798	551	11	from	from	ADP
taxlaw-9798	551	12	belgium	belgium	PROPN
taxlaw-9798	551	13	high	high	PROPN
taxlaw-9798	551	14	court	court	NOUN
taxlaw-9798	551	15	,	,	PUNCT
taxlaw-9798	551	16	int’l	int’l	NUM
taxlaw-9798	551	17	tax	tax	NOUN
taxlaw-9798	551	18	rev	rev	PROPN
taxlaw-9798	551	19	.	.	PUNCT
taxlaw-9798	552	1	(	(	PUNCT
taxlaw-9798	552	2	feb	feb	PROPN
taxlaw-9798	552	3	.	.	PROPN
taxlaw-9798	552	4	22	22	NUM
taxlaw-9798	552	5	,	,	PUNCT
taxlaw-9798	552	6	2021	2021	NUM
taxlaw-9798	552	7	)	)	PUNCT
taxlaw-9798	552	8	.	.	PUNCT
taxlaw-9798	553	1	176	176	NUM
taxlaw-9798	553	2	see	see	VERB
taxlaw-9798	553	3	,	,	PUNCT
taxlaw-9798	553	4	e.g.	e.g.	ADV
taxlaw-9798	553	5	,	,	PUNCT
taxlaw-9798	553	6	tim	tim	PROPN
taxlaw-9798	553	7	clappers	clapper	NOUN
taxlaw-9798	553	8	&	&	CCONJ
taxlaw-9798	553	9	philip	philip	PROPN
taxlaw-9798	553	10	mac	mac	PROPN
taxlaw-9798	553	11	-	-	PUNCT
taxlaw-9798	553	12	lean	lean	ADJ
taxlaw-9798	553	13	,	,	PUNCT
taxlaw-9798	553	14	tax	tax	NOUN
taxlaw-9798	553	15	avoidance	avoidance	NOUN
taxlaw-9798	553	16	in	in	ADP
taxlaw-9798	553	17	the	the	DET
taxlaw-9798	553	18	spotlight	spotlight	NOUN
taxlaw-9798	553	19	:	:	PUNCT
taxlaw-9798	553	20	the	the	DET
taxlaw-9798	553	21	eu	eu	PROPN
taxlaw-9798	553	22	2022	2022	NUM
taxlaw-9798	553	23	]	]	PUNCT
taxlaw-9798	553	24	mandatory	mandatory	ADJ
taxlaw-9798	553	25	disclosure	disclosure	NOUN
taxlaw-9798	553	26	rules	rule	VERB
taxlaw-9798	553	27	147	147	NUM
taxlaw-9798	553	28	second	second	ADJ
taxlaw-9798	553	29	,	,	PUNCT
taxlaw-9798	553	30	regarding	regard	VERB
taxlaw-9798	553	31	which	which	PRON
taxlaw-9798	553	32	transactions	transaction	NOUN
taxlaw-9798	553	33	and	and	CCONJ
taxlaw-9798	553	34	arrangements	arrangement	NOUN
taxlaw-9798	553	35	are	be	AUX
taxlaw-9798	553	36	reportable	reportable	ADJ
taxlaw-9798	553	37	,	,	PUNCT
taxlaw-9798	553	38	dac	dac	NOUN
taxlaw-9798	553	39	6	6	NUM
taxlaw-9798	553	40	contains	contain	VERB
taxlaw-9798	553	41	a	a	DET
taxlaw-9798	553	42	substantial	substantial	ADJ
taxlaw-9798	553	43	number	number	NOUN
taxlaw-9798	553	44	of	of	ADP
taxlaw-9798	553	45	cross	cross	ADJ
taxlaw-9798	553	46	-	-	ADJ
taxlaw-9798	553	47	border	border	ADJ
taxlaw-9798	553	48	hallmarks	hallmark	NOUN
taxlaw-9798	553	49	.	.	PUNCT
taxlaw-9798	554	1	dac	dac	PROPN
taxlaw-9798	554	2	6	6	NUM
taxlaw-9798	554	3	contains	contain	VERB
taxlaw-9798	554	4	many	many	ADJ
taxlaw-9798	554	5	of	of	ADP
taxlaw-9798	554	6	the	the	DET
taxlaw-9798	554	7	generic	generic	ADJ
taxlaw-9798	554	8	and	and	CCONJ
taxlaw-9798	554	9	specific	specific	ADJ
taxlaw-9798	554	10	hallmarks	hallmark	NOUN
taxlaw-9798	554	11	commonly	commonly	ADV
taxlaw-9798	554	12	found	find	VERB
taxlaw-9798	554	13	in	in	ADP
taxlaw-9798	554	14	the	the	DET
taxlaw-9798	554	15	mdrs	mdr	NOUN
taxlaw-9798	554	16	of	of	ADP
taxlaw-9798	554	17	other	other	ADJ
taxlaw-9798	554	18	jurisdictions.177	jurisdictions.177	PROPN
taxlaw-9798	554	19	these	these	PRON
taxlaw-9798	554	20	include	include	VERB
taxlaw-9798	554	21	hallmarks	hallmark	NOUN
taxlaw-9798	554	22	for	for	ADP
taxlaw-9798	554	23	confidential	confidential	ADJ
taxlaw-9798	554	24	arrangements	arrangement	NOUN
taxlaw-9798	554	25	,	,	PUNCT
taxlaw-9798	554	26	arrangements	arrangement	NOUN
taxlaw-9798	554	27	with	with	ADP
taxlaw-9798	554	28	fees	fee	NOUN
taxlaw-9798	554	29	contingent	contingent	ADJ
taxlaw-9798	554	30	on	on	ADP
taxlaw-9798	554	31	the	the	DET
taxlaw-9798	554	32	tax	tax	NOUN
taxlaw-9798	554	33	advantage	advantage	NOUN
taxlaw-9798	554	34	,	,	PUNCT
taxlaw-9798	554	35	arrangements	arrangement	NOUN
taxlaw-9798	554	36	with	with	ADP
taxlaw-9798	554	37	standardized	standardized	ADJ
taxlaw-9798	554	38	structures	structure	NOUN
taxlaw-9798	554	39	,	,	PUNCT
taxlaw-9798	554	40	and	and	CCONJ
taxlaw-9798	554	41	others.178	others.178	ADJ
taxlaw-9798	554	42	dac	dac	NOUN
taxlaw-9798	554	43	6	6	NUM
taxlaw-9798	554	44	also	also	ADV
taxlaw-9798	554	45	includes	include	VERB
taxlaw-9798	554	46	a	a	DET
taxlaw-9798	554	47	main	main	ADJ
taxlaw-9798	554	48	benefit	benefit	NOUN
taxlaw-9798	554	49	test	test	NOUN
taxlaw-9798	554	50	for	for	ADP
taxlaw-9798	554	51	some	some	PRON
taxlaw-9798	554	52	,	,	PUNCT
taxlaw-9798	554	53	but	but	CCONJ
taxlaw-9798	554	54	not	not	PART
taxlaw-9798	554	55	all	all	PRON
taxlaw-9798	554	56	,	,	PUNCT
taxlaw-9798	554	57	hallmarks.179	hallmarks.179	VERB
taxlaw-9798	554	58	importantly	importantly	ADV
taxlaw-9798	554	59	,	,	PUNCT
taxlaw-9798	554	60	however	however	ADV
taxlaw-9798	554	61	,	,	PUNCT
taxlaw-9798	554	62	dac	dac	PROPN
taxlaw-9798	554	63	6	6	NUM
taxlaw-9798	554	64	,	,	PUNCT
taxlaw-9798	554	65	following	follow	VERB
taxlaw-9798	554	66	the	the	DET
taxlaw-9798	554	67	action	action	NOUN
taxlaw-9798	554	68	12	12	NUM
taxlaw-9798	554	69	recommendations	recommendation	NOUN
taxlaw-9798	554	70	,	,	PUNCT
taxlaw-9798	554	71	incorporates	incorporate	VERB
taxlaw-9798	554	72	the	the	DET
taxlaw-9798	554	73	cross	cross	ADJ
taxlaw-9798	554	74	-	-	ADJ
taxlaw-9798	554	75	border	border	ADJ
taxlaw-9798	554	76	hallmarks	hallmark	NOUN
taxlaw-9798	554	77	listed	list	VERB
taxlaw-9798	554	78	as	as	ADP
taxlaw-9798	554	79	examples	example	NOUN
taxlaw-9798	554	80	in	in	ADP
taxlaw-9798	554	81	action	action	NOUN
taxlaw-9798	554	82	12.180	12.180	NUM
taxlaw-9798	554	83	while	while	SCONJ
taxlaw-9798	554	84	some	some	PRON
taxlaw-9798	554	85	of	of	ADP
taxlaw-9798	554	86	the	the	DET
taxlaw-9798	554	87	mdrs	mdr	NOUN
taxlaw-9798	554	88	predating	predate	VERB
taxlaw-9798	554	89	dac	dac	NOUN
taxlaw-9798	554	90	6	6	NUM
taxlaw-9798	554	91	contained	contain	VERB
taxlaw-9798	554	92	cross	cross	ADJ
taxlaw-9798	554	93	-	-	ADJ
taxlaw-9798	554	94	border	border	ADJ
taxlaw-9798	554	95	features	feature	NOUN
taxlaw-9798	554	96	,	,	PUNCT
taxlaw-9798	554	97	none	none	NOUN
taxlaw-9798	554	98	of	of	ADP
taxlaw-9798	554	99	them	they	PRON
taxlaw-9798	554	100	have	have	AUX
taxlaw-9798	554	101	adopted	adopt	VERB
taxlaw-9798	554	102	a	a	DET
taxlaw-9798	554	103	regime	regime	NOUN
taxlaw-9798	554	104	as	as	ADV
taxlaw-9798	554	105	comprehensive	comprehensive	ADJ
taxlaw-9798	554	106	as	as	ADP
taxlaw-9798	554	107	the	the	DET
taxlaw-9798	554	108	ones	one	NOUN
taxlaw-9798	554	109	in	in	ADP
taxlaw-9798	554	110	dac	dac	NOUN
taxlaw-9798	554	111	6.181	6.181	NUM
taxlaw-9798	554	112	additionally	additionally	ADV
taxlaw-9798	554	113	,	,	PUNCT
taxlaw-9798	554	114	dac	dac	NOUN
taxlaw-9798	554	115	6	6	NUM
taxlaw-9798	554	116	introduces	introduce	NOUN
taxlaw-9798	554	117	categories	category	NOUN
taxlaw-9798	554	118	of	of	ADP
taxlaw-9798	554	119	hallmarks	hallmark	NOUN
taxlaw-9798	554	120	that	that	PRON
taxlaw-9798	554	121	are	be	AUX
taxlaw-9798	554	122	targeted	target	VERB
taxlaw-9798	554	123	at	at	ADP
taxlaw-9798	554	124	arrangements	arrangement	NOUN
taxlaw-9798	554	125	that	that	PRON
taxlaw-9798	554	126	might	might	AUX
taxlaw-9798	554	127	be	be	AUX
taxlaw-9798	554	128	used	use	VERB
taxlaw-9798	554	129	to	to	PART
taxlaw-9798	554	130	facilitate	facilitate	VERB
taxlaw-9798	554	131	tax	tax	NOUN
taxlaw-9798	554	132	evasion	evasion	NOUN
taxlaw-9798	554	133	by	by	ADP
taxlaw-9798	554	134	adopting	adopt	VERB
taxlaw-9798	554	135	the	the	DET
taxlaw-9798	554	136	crs	crs	PROPN
taxlaw-9798	554	137	mdrs	mdrs	PROPN
taxlaw-9798	554	138	described	describe	VERB
taxlaw-9798	554	139	in	in	ADP
taxlaw-9798	554	140	the	the	DET
taxlaw-9798	554	141	next	next	ADJ
taxlaw-9798	554	142	part.182	part.182	NOUN
taxlaw-9798	554	143	dac	dac	PROPN
taxlaw-9798	554	144	6	6	NUM
taxlaw-9798	554	145	also	also	ADV
taxlaw-9798	554	146	introduces	introduce	VERB
taxlaw-9798	554	147	hallmarks	hallmark	NOUN
taxlaw-9798	554	148	targeted	target	VERB
taxlaw-9798	554	149	at	at	ADP
taxlaw-9798	554	150	arrangements	arrangement	NOUN
taxlaw-9798	554	151	that	that	PRON
taxlaw-9798	554	152	bear	bear	VERB
taxlaw-9798	554	153	transfer	transfer	NOUN
taxlaw-9798	554	154	pricing	pricing	NOUN
taxlaw-9798	554	155	risks.183	risks.183	NUM
taxlaw-9798	554	156	third	third	ADV
taxlaw-9798	554	157	,	,	PUNCT
taxlaw-9798	554	158	dac	dac	NOUN
taxlaw-9798	554	159	6	6	NUM
taxlaw-9798	554	160	provides	provide	VERB
taxlaw-9798	554	161	for	for	ADP
taxlaw-9798	554	162	a	a	DET
taxlaw-9798	554	163	multilateral	multilateral	ADJ
taxlaw-9798	554	164	information	information	NOUN
taxlaw-9798	554	165	exchange	exchange	NOUN
taxlaw-9798	554	166	mechanism	mechanism	NOUN
taxlaw-9798	554	167	by	by	ADP
taxlaw-9798	554	168	requiring	require	VERB
taxlaw-9798	554	169	tax	tax	NOUN
taxlaw-9798	554	170	authorities	authority	NOUN
taxlaw-9798	554	171	of	of	ADP
taxlaw-9798	554	172	member	member	NOUN
taxlaw-9798	554	173	states	state	NOUN
taxlaw-9798	554	174	to	to	PART
taxlaw-9798	554	175	communicate	communicate	VERB
taxlaw-9798	554	176	any	any	DET
taxlaw-9798	554	177	information	information	NOUN
taxlaw-9798	554	178	mandatory	mandatory	ADJ
taxlaw-9798	554	179	disclosure	disclosure	NOUN
taxlaw-9798	554	180	rules	rule	NOUN
taxlaw-9798	554	181	and	and	CCONJ
taxlaw-9798	554	182	their	their	PRON
taxlaw-9798	554	183	impact	impact	NOUN
taxlaw-9798	554	184	on	on	ADP
taxlaw-9798	554	185	asset	asset	NOUN
taxlaw-9798	554	186	managers	manager	NOUN
taxlaw-9798	554	187	and	and	CCONJ
taxlaw-9798	554	188	private	private	ADJ
taxlaw-9798	554	189	equity	equity	NOUN
taxlaw-9798	554	190	,	,	PUNCT
taxlaw-9798	554	191	21	21	NUM
taxlaw-9798	554	192	finance	finance	NOUN
taxlaw-9798	554	193	and	and	CCONJ
taxlaw-9798	554	194	capital	capital	NOUN
taxlaw-9798	554	195	markets	market	NOUN
taxlaw-9798	554	196	1	1	NUM
taxlaw-9798	554	197	,	,	PUNCT
taxlaw-9798	554	198	9	9	NUM
taxlaw-9798	554	199	(	(	PUNCT
taxlaw-9798	554	200	june	june	PROPN
taxlaw-9798	554	201	3	3	NUM
taxlaw-9798	554	202	,	,	PUNCT
taxlaw-9798	554	203	2019	2019	NUM
taxlaw-9798	554	204	)	)	PUNCT
taxlaw-9798	554	205	(	(	PUNCT
taxlaw-9798	554	206	discussing	discuss	VERB
taxlaw-9798	554	207	the	the	DET
taxlaw-9798	554	208	impact	impact	NOUN
taxlaw-9798	554	209	of	of	ADP
taxlaw-9798	554	210	dac	dac	NOUN
taxlaw-9798	554	211	6	6	NUM
taxlaw-9798	554	212	on	on	ADP
taxlaw-9798	554	213	the	the	DET
taxlaw-9798	554	214	private	private	ADJ
taxlaw-9798	554	215	equity	equity	NOUN
taxlaw-9798	554	216	industry	industry	NOUN
taxlaw-9798	554	217	)	)	PUNCT
taxlaw-9798	554	218	.	.	PUNCT
taxlaw-9798	555	1	177	177	NUM
taxlaw-9798	555	2	see	see	VERB
taxlaw-9798	555	3	dac	dac	PROPN
taxlaw-9798	555	4	6	6	NUM
taxlaw-9798	555	5	,	,	PUNCT
taxlaw-9798	555	6	supra	supra	ADJ
taxlaw-9798	555	7	note	note	NOUN
taxlaw-9798	555	8	9	9	NUM
taxlaw-9798	555	9	,	,	PUNCT
taxlaw-9798	555	10	annex	annex	VERB
taxlaw-9798	555	11	iv	iv	PRON
taxlaw-9798	555	12	for	for	ADP
taxlaw-9798	555	13	a	a	DET
taxlaw-9798	555	14	full	full	ADJ
taxlaw-9798	555	15	list	list	NOUN
taxlaw-9798	555	16	.	.	PUNCT
taxlaw-9798	556	1	under	under	ADP
taxlaw-9798	556	2	dac	dac	NOUN
taxlaw-9798	556	3	6	6	NUM
taxlaw-9798	556	4	,	,	PUNCT
taxlaw-9798	556	5	only	only	ADV
taxlaw-9798	556	6	“	"	PUNCT
taxlaw-9798	556	7	cross	cross	ADJ
taxlaw-9798	556	8	-	-	ADJ
taxlaw-9798	556	9	border	border	ADJ
taxlaw-9798	556	10	arrangements	arrangement	NOUN
taxlaw-9798	556	11	”	"	PUNCT
taxlaw-9798	556	12	are	be	AUX
taxlaw-9798	556	13	reportable	reportable	ADJ
taxlaw-9798	556	14	.	.	PUNCT
taxlaw-9798	557	1	however	however	ADV
taxlaw-9798	557	2	,	,	PUNCT
taxlaw-9798	557	3	the	the	DET
taxlaw-9798	557	4	term	term	NOUN
taxlaw-9798	557	5	“	"	PUNCT
taxlaw-9798	557	6	cross	cross	ADJ
taxlaw-9798	557	7	-	-	ADJ
taxlaw-9798	557	8	border	border	ADJ
taxlaw-9798	557	9	arrangement	arrangement	NOUN
taxlaw-9798	557	10	”	"	PUNCT
taxlaw-9798	557	11	is	be	AUX
taxlaw-9798	557	12	very	very	ADV
taxlaw-9798	557	13	broadly	broadly	ADV
taxlaw-9798	557	14	defined	define	VERB
taxlaw-9798	557	15	:	:	PUNCT
taxlaw-9798	557	16	any	any	DET
taxlaw-9798	557	17	arrangement	arrangement	NOUN
taxlaw-9798	557	18	that	that	PRON
taxlaw-9798	557	19	has	have	VERB
taxlaw-9798	557	20	one	one	NUM
taxlaw-9798	557	21	or	or	CCONJ
taxlaw-9798	557	22	more	more	ADJ
taxlaw-9798	557	23	participants	participant	NOUN
taxlaw-9798	557	24	that	that	PRON
taxlaw-9798	557	25	is	be	AUX
taxlaw-9798	557	26	resident	resident	ADJ
taxlaw-9798	557	27	in	in	ADP
taxlaw-9798	557	28	another	another	DET
taxlaw-9798	557	29	jurisdiction	jurisdiction	NOUN
taxlaw-9798	557	30	,	,	PUNCT
taxlaw-9798	557	31	that	that	PRON
taxlaw-9798	557	32	is	be	AUX
taxlaw-9798	557	33	simultaneously	simultaneously	ADV
taxlaw-9798	557	34	resident	resident	ADJ
taxlaw-9798	557	35	for	for	ADP
taxlaw-9798	557	36	tax	tax	NOUN
taxlaw-9798	557	37	purposes	purpose	NOUN
taxlaw-9798	557	38	in	in	ADP
taxlaw-9798	557	39	more	more	ADJ
taxlaw-9798	557	40	than	than	ADP
taxlaw-9798	557	41	one	one	NUM
taxlaw-9798	557	42	jurisdiction	jurisdiction	NOUN
taxlaw-9798	557	43	,	,	PUNCT
taxlaw-9798	557	44	that	that	PRON
taxlaw-9798	557	45	carries	carry	VERB
taxlaw-9798	557	46	on	on	ADP
taxlaw-9798	557	47	business	business	NOUN
taxlaw-9798	557	48	in	in	ADP
taxlaw-9798	557	49	another	another	DET
taxlaw-9798	557	50	jurisdiction	jurisdiction	NOUN
taxlaw-9798	557	51	through	through	ADP
taxlaw-9798	557	52	a	a	DET
taxlaw-9798	557	53	permanent	permanent	ADJ
taxlaw-9798	557	54	establishment	establishment	NOUN
taxlaw-9798	557	55	(	(	PUNCT
taxlaw-9798	557	56	pe	pe	NOUN
taxlaw-9798	557	57	)	)	PUNCT
taxlaw-9798	557	58	situated	situate	VERB
taxlaw-9798	557	59	therein	therein	ADV
taxlaw-9798	557	60	(	(	PUNCT
taxlaw-9798	557	61	provided	provide	VERB
taxlaw-9798	557	62	that	that	SCONJ
taxlaw-9798	557	63	the	the	DET
taxlaw-9798	557	64	arrangement	arrangement	NOUN
taxlaw-9798	557	65	forms	form	VERB
taxlaw-9798	557	66	part	part	NOUN
taxlaw-9798	557	67	of	of	ADP
taxlaw-9798	557	68	the	the	DET
taxlaw-9798	557	69	business	business	NOUN
taxlaw-9798	557	70	of	of	ADP
taxlaw-9798	557	71	the	the	DET
taxlaw-9798	557	72	pe	pe	NOUN
taxlaw-9798	557	73	)	)	PUNCT
taxlaw-9798	557	74	,	,	PUNCT
taxlaw-9798	557	75	or	or	CCONJ
taxlaw-9798	557	76	that	that	PRON
taxlaw-9798	557	77	carries	carry	VERB
taxlaw-9798	557	78	on	on	ADP
taxlaw-9798	557	79	an	an	DET
taxlaw-9798	557	80	activity	activity	NOUN
taxlaw-9798	557	81	in	in	ADP
taxlaw-9798	557	82	another	another	DET
taxlaw-9798	557	83	jurisdiction	jurisdiction	NOUN
taxlaw-9798	557	84	without	without	ADP
taxlaw-9798	557	85	being	be	AUX
taxlaw-9798	557	86	resident	resident	ADJ
taxlaw-9798	557	87	for	for	ADP
taxlaw-9798	557	88	tax	tax	NOUN
taxlaw-9798	557	89	purposes	purpose	NOUN
taxlaw-9798	557	90	or	or	CCONJ
taxlaw-9798	557	91	without	without	ADP
taxlaw-9798	557	92	creating	create	VERB
taxlaw-9798	557	93	a	a	DET
taxlaw-9798	557	94	pe	pe	NOUN
taxlaw-9798	557	95	in	in	ADP
taxlaw-9798	557	96	that	that	DET
taxlaw-9798	557	97	jurisdiction	jurisdiction	NOUN
taxlaw-9798	557	98	,	,	PUNCT
taxlaw-9798	557	99	and	and	CCONJ
taxlaw-9798	557	100	any	any	DET
taxlaw-9798	557	101	arrangement	arrangement	NOUN
taxlaw-9798	557	102	that	that	PRON
taxlaw-9798	557	103	has	have	VERB
taxlaw-9798	557	104	a	a	DET
taxlaw-9798	557	105	possible	possible	ADJ
taxlaw-9798	557	106	impact	impact	NOUN
taxlaw-9798	557	107	on	on	ADP
taxlaw-9798	557	108	the	the	DET
taxlaw-9798	557	109	aeoi	aeoi	NOUN
taxlaw-9798	557	110	or	or	CCONJ
taxlaw-9798	557	111	the	the	DET
taxlaw-9798	557	112	identification	identification	NOUN
taxlaw-9798	557	113	of	of	ADP
taxlaw-9798	557	114	beneficial	beneficial	ADJ
taxlaw-9798	557	115	ownership	ownership	NOUN
taxlaw-9798	557	116	,	,	PUNCT
taxlaw-9798	557	117	would	would	AUX
taxlaw-9798	557	118	be	be	AUX
taxlaw-9798	557	119	covered	cover	VERB
taxlaw-9798	557	120	.	.	PUNCT
taxlaw-9798	558	1	see	see	VERB
taxlaw-9798	558	2	the	the	DET
taxlaw-9798	558	3	definition	definition	NOUN
taxlaw-9798	558	4	of	of	ADP
taxlaw-9798	558	5	“	"	PUNCT
taxlaw-9798	558	6	cross	cross	ADJ
taxlaw-9798	558	7	-	-	ADJ
taxlaw-9798	558	8	border	border	ADJ
taxlaw-9798	558	9	arrangements	arrangement	NOUN
taxlaw-9798	558	10	”	"	PUNCT
taxlaw-9798	558	11	in	in	ADP
taxlaw-9798	558	12	dac	dac	PROPN
taxlaw-9798	558	13	6	6	NUM
taxlaw-9798	558	14	,	,	PUNCT
taxlaw-9798	558	15	supra	supra	ADJ
taxlaw-9798	558	16	note	note	NOUN
taxlaw-9798	558	17	9	9	NUM
taxlaw-9798	558	18	,	,	PUNCT
taxlaw-9798	558	19	art	art	NOUN
taxlaw-9798	558	20	.	.	PUNCT
taxlaw-9798	559	1	1(1	1(1	NUM
taxlaw-9798	559	2	)	)	PUNCT
taxlaw-9798	559	3	.	.	PUNCT
taxlaw-9798	560	1	178	178	NUM
taxlaw-9798	560	2	see	see	VERB
taxlaw-9798	560	3	dac	dac	NOUN
taxlaw-9798	560	4	6	6	NUM
taxlaw-9798	560	5	,	,	PUNCT
taxlaw-9798	560	6	supra	supra	ADJ
taxlaw-9798	560	7	note	note	NOUN
taxlaw-9798	560	8	9	9	NUM
taxlaw-9798	560	9	,	,	PUNCT
taxlaw-9798	560	10	annex	annex	VERB
taxlaw-9798	560	11	iv	iv	NUM
taxlaw-9798	560	12	.	.	PUNCT
taxlaw-9798	560	13	179	179	NUM
taxlaw-9798	560	14	see	see	VERB
taxlaw-9798	560	15	i	i	PRON
taxlaw-9798	560	16	d.	d.	PROPN
taxlaw-9798	560	17	180	180	NUM
taxlaw-9798	560	18	the	the	DET
taxlaw-9798	560	19	cross	cross	ADJ
taxlaw-9798	560	20	-	-	ADJ
taxlaw-9798	560	21	border	border	ADJ
taxlaw-9798	560	22	hallmarks	hallmark	NOUN
taxlaw-9798	560	23	in	in	ADP
taxlaw-9798	560	24	dac	dac	NOUN
taxlaw-9798	560	25	6	6	NUM
taxlaw-9798	560	26	include	include	VERB
taxlaw-9798	560	27	“	"	PUNCT
taxlaw-9798	560	28	1	1	X
taxlaw-9798	560	29	.	.	PUNCT
taxlaw-9798	561	1	an	an	DET
taxlaw-9798	561	2	arrangement	arrangement	NOUN
taxlaw-9798	561	3	that	that	PRON
taxlaw-9798	561	4	involves	involve	VERB
taxlaw-9798	561	5	deductible	deductible	ADJ
taxlaw-9798	561	6	cross	cross	ADJ
taxlaw-9798	561	7	-	-	ADJ
taxlaw-9798	561	8	border	border	ADJ
taxlaw-9798	561	9	payments	payment	NOUN
taxlaw-9798	561	10	made	make	VERB
taxlaw-9798	561	11	between	between	ADP
taxlaw-9798	561	12	two	two	NUM
taxlaw-9798	561	13	or	or	CCONJ
taxlaw-9798	561	14	more	more	ADJ
taxlaw-9798	561	15	associated	associate	VERB
taxlaw-9798	561	16	enterprises	enterprise	NOUN
taxlaw-9798	561	17	where	where	SCONJ
taxlaw-9798	561	18	at	at	ADV
taxlaw-9798	561	19	least	least	ADV
taxlaw-9798	561	20	one	one	NUM
taxlaw-9798	561	21	of	of	ADP
taxlaw-9798	561	22	the	the	DET
taxlaw-9798	561	23	following	follow	VERB
taxlaw-9798	561	24	conditions	condition	NOUN
taxlaw-9798	561	25	occurs	occur	VERB
taxlaw-9798	561	26	:	:	PUNCT
taxlaw-9798	561	27	(	(	PUNCT
taxlaw-9798	561	28	a	a	X
taxlaw-9798	561	29	)	)	PUNCT
taxlaw-9798	561	30	the	the	DET
taxlaw-9798	561	31	recipient	recipient	NOUN
taxlaw-9798	561	32	is	be	AUX
taxlaw-9798	561	33	not	not	PART
taxlaw-9798	561	34	resident	resident	ADJ
taxlaw-9798	561	35	for	for	ADP
taxlaw-9798	561	36	tax	tax	NOUN
taxlaw-9798	561	37	purposes	purpose	NOUN
taxlaw-9798	561	38	in	in	ADP
taxlaw-9798	561	39	any	any	DET
taxlaw-9798	561	40	tax	tax	NOUN
taxlaw-9798	561	41	jurisdiction	jurisdiction	NOUN
taxlaw-9798	561	42	;	;	PUNCT
taxlaw-9798	561	43	(	(	PUNCT
taxlaw-9798	561	44	b	b	X
taxlaw-9798	561	45	)	)	PUNCT
taxlaw-9798	561	46	although	although	SCONJ
taxlaw-9798	561	47	the	the	DET
taxlaw-9798	561	48	recipient	recipient	NOUN
taxlaw-9798	561	49	is	be	AUX
taxlaw-9798	561	50	resident	resident	ADJ
taxlaw-9798	561	51	for	for	ADP
taxlaw-9798	561	52	tax	tax	NOUN
taxlaw-9798	561	53	purposes	purpose	NOUN
taxlaw-9798	561	54	in	in	ADP
taxlaw-9798	561	55	a	a	DET
taxlaw-9798	561	56	jurisdiction	jurisdiction	NOUN
taxlaw-9798	561	57	,	,	PUNCT
taxlaw-9798	561	58	that	that	DET
taxlaw-9798	561	59	jurisdiction	jurisdiction	NOUN
taxlaw-9798	561	60	either	either	ADV
taxlaw-9798	561	61	:	:	PUNCT
taxlaw-9798	561	62	(	(	PUNCT
taxlaw-9798	561	63	i	i	NOUN
taxlaw-9798	561	64	)	)	PUNCT
taxlaw-9798	561	65	does	do	AUX
taxlaw-9798	561	66	not	not	PART
taxlaw-9798	561	67	impose	impose	VERB
taxlaw-9798	561	68	any	any	DET
taxlaw-9798	561	69	corporate	corporate	ADJ
taxlaw-9798	561	70	tax	tax	NOUN
taxlaw-9798	561	71	or	or	CCONJ
taxlaw-9798	561	72	imposes	impose	VERB
taxlaw-9798	561	73	corporate	corporate	ADJ
taxlaw-9798	561	74	tax	tax	NOUN
taxlaw-9798	561	75	at	at	ADP
taxlaw-9798	561	76	the	the	DET
taxlaw-9798	561	77	rate	rate	NOUN
taxlaw-9798	561	78	of	of	ADP
taxlaw-9798	561	79	zero	zero	NUM
taxlaw-9798	561	80	or	or	CCONJ
taxlaw-9798	561	81	almost	almost	ADV
taxlaw-9798	561	82	zero	zero	NUM
taxlaw-9798	561	83	;	;	PUNCT
taxlaw-9798	561	84	or	or	CCONJ
taxlaw-9798	561	85	(	(	PUNCT
taxlaw-9798	561	86	ii	ii	NOUN
taxlaw-9798	561	87	)	)	PUNCT
taxlaw-9798	561	88	is	be	AUX
taxlaw-9798	561	89	included	include	VERB
taxlaw-9798	561	90	in	in	ADP
taxlaw-9798	561	91	a	a	DET
taxlaw-9798	561	92	list	list	NOUN
taxlaw-9798	561	93	of	of	ADP
taxlaw-9798	561	94	third	third	ADJ
taxlaw-9798	561	95	-	-	PUNCT
taxlaw-9798	561	96	country	country	NOUN
taxlaw-9798	561	97	jurisdictions	jurisdiction	NOUN
taxlaw-9798	561	98	which	which	PRON
taxlaw-9798	561	99	have	have	AUX
taxlaw-9798	561	100	been	be	AUX
taxlaw-9798	561	101	assessed	assess	VERB
taxlaw-9798	561	102	by	by	ADP
taxlaw-9798	561	103	member	member	NOUN
taxlaw-9798	561	104	states	state	NOUN
taxlaw-9798	561	105	collectively	collectively	ADV
taxlaw-9798	561	106	or	or	CCONJ
taxlaw-9798	561	107	within	within	ADP
taxlaw-9798	561	108	the	the	DET
taxlaw-9798	561	109	framework	framework	NOUN
taxlaw-9798	561	110	of	of	ADP
taxlaw-9798	561	111	the	the	DET
taxlaw-9798	561	112	oecd	oecd	PROPN
taxlaw-9798	561	113	as	as	ADP
taxlaw-9798	561	114	being	be	AUX
taxlaw-9798	561	115	non	non	ADJ
taxlaw-9798	561	116	-	-	ADJ
taxlaw-9798	561	117	cooperative	cooperative	ADJ
taxlaw-9798	561	118	;	;	PUNCT
taxlaw-9798	561	119	(	(	PUNCT
taxlaw-9798	561	120	c	c	X
taxlaw-9798	561	121	)	)	PUNCT
taxlaw-9798	561	122	the	the	DET
taxlaw-9798	561	123	payment	payment	NOUN
taxlaw-9798	561	124	benefits	benefit	NOUN
taxlaw-9798	561	125	from	from	ADP
taxlaw-9798	561	126	a	a	DET
taxlaw-9798	561	127	full	full	ADJ
taxlaw-9798	561	128	exemption	exemption	NOUN
taxlaw-9798	561	129	from	from	ADP
taxlaw-9798	561	130	tax	tax	NOUN
taxlaw-9798	561	131	in	in	ADP
taxlaw-9798	561	132	the	the	DET
taxlaw-9798	561	133	jurisdiction	jurisdiction	NOUN
taxlaw-9798	561	134	where	where	SCONJ
taxlaw-9798	561	135	the	the	DET
taxlaw-9798	561	136	recipient	recipient	NOUN
taxlaw-9798	561	137	is	be	AUX
taxlaw-9798	561	138	resident	resident	ADJ
taxlaw-9798	561	139	for	for	ADP
taxlaw-9798	561	140	tax	tax	NOUN
taxlaw-9798	561	141	purposes	purpose	NOUN
taxlaw-9798	561	142	;	;	PUNCT
taxlaw-9798	561	143	(	(	PUNCT
taxlaw-9798	561	144	d	d	X
taxlaw-9798	561	145	)	)	PUNCT
taxlaw-9798	561	146	the	the	DET
taxlaw-9798	561	147	payment	payment	NOUN
taxlaw-9798	561	148	benefits	benefit	NOUN
taxlaw-9798	561	149	from	from	ADP
taxlaw-9798	561	150	a	a	DET
taxlaw-9798	561	151	preferential	preferential	ADJ
taxlaw-9798	561	152	tax	tax	NOUN
taxlaw-9798	561	153	regime	regime	NOUN
taxlaw-9798	561	154	in	in	ADP
taxlaw-9798	561	155	the	the	DET
taxlaw-9798	561	156	jurisdiction	jurisdiction	NOUN
taxlaw-9798	561	157	where	where	SCONJ
taxlaw-9798	561	158	the	the	DET
taxlaw-9798	561	159	recipient	recipient	NOUN
taxlaw-9798	561	160	is	be	AUX
taxlaw-9798	561	161	resident	resident	ADJ
taxlaw-9798	561	162	for	for	ADP
taxlaw-9798	561	163	tax	tax	NOUN
taxlaw-9798	561	164	purposes	purpose	NOUN
taxlaw-9798	561	165	;	;	PUNCT
taxlaw-9798	561	166	2	2	X
taxlaw-9798	561	167	.	.	X
taxlaw-9798	561	168	deductions	deduction	NOUN
taxlaw-9798	561	169	for	for	ADP
taxlaw-9798	561	170	the	the	DET
taxlaw-9798	561	171	same	same	ADJ
taxlaw-9798	561	172	depreciation	depreciation	NOUN
taxlaw-9798	561	173	on	on	ADP
taxlaw-9798	561	174	the	the	DET
taxlaw-9798	561	175	asset	asset	NOUN
taxlaw-9798	561	176	are	be	AUX
taxlaw-9798	561	177	claimed	claim	VERB
taxlaw-9798	561	178	in	in	ADP
taxlaw-9798	561	179	more	more	ADJ
taxlaw-9798	561	180	than	than	ADP
taxlaw-9798	561	181	one	one	NUM
taxlaw-9798	561	182	jurisdiction	jurisdiction	NOUN
taxlaw-9798	561	183	.	.	PUNCT
taxlaw-9798	562	1	3	3	X
taxlaw-9798	562	2	.	.	X
taxlaw-9798	562	3	relief	relief	NOUN
taxlaw-9798	562	4	from	from	ADP
taxlaw-9798	562	5	double	double	ADJ
taxlaw-9798	562	6	taxation	taxation	NOUN
taxlaw-9798	562	7	in	in	ADP
taxlaw-9798	562	8	respect	respect	NOUN
taxlaw-9798	562	9	of	of	ADP
taxlaw-9798	562	10	the	the	DET
taxlaw-9798	562	11	same	same	ADJ
taxlaw-9798	562	12	item	item	NOUN
taxlaw-9798	562	13	of	of	ADP
taxlaw-9798	562	14	income	income	NOUN
taxlaw-9798	562	15	or	or	CCONJ
taxlaw-9798	562	16	capital	capital	NOUN
taxlaw-9798	562	17	is	be	AUX
taxlaw-9798	562	18	claimed	claim	VERB
taxlaw-9798	562	19	in	in	ADP
taxlaw-9798	562	20	more	more	ADJ
taxlaw-9798	562	21	than	than	ADP
taxlaw-9798	562	22	one	one	NUM
taxlaw-9798	562	23	jurisdiction	jurisdiction	NOUN
taxlaw-9798	562	24	.	.	PUNCT
taxlaw-9798	563	1	4	4	X
taxlaw-9798	563	2	.	.	X
taxlaw-9798	563	3	there	there	PRON
taxlaw-9798	563	4	is	be	VERB
taxlaw-9798	563	5	an	an	DET
taxlaw-9798	563	6	arrangement	arrangement	NOUN
taxlaw-9798	563	7	that	that	PRON
taxlaw-9798	563	8	includes	include	VERB
taxlaw-9798	563	9	transfers	transfer	NOUN
taxlaw-9798	563	10	of	of	ADP
taxlaw-9798	563	11	assets	asset	NOUN
taxlaw-9798	563	12	and	and	CCONJ
taxlaw-9798	563	13	where	where	SCONJ
taxlaw-9798	563	14	there	there	PRON
taxlaw-9798	563	15	is	be	VERB
taxlaw-9798	563	16	a	a	DET
taxlaw-9798	563	17	material	material	ADJ
taxlaw-9798	563	18	difference	difference	NOUN
taxlaw-9798	563	19	in	in	ADP
taxlaw-9798	563	20	the	the	DET
taxlaw-9798	563	21	amount	amount	NOUN
taxlaw-9798	563	22	being	be	AUX
taxlaw-9798	563	23	treated	treat	VERB
taxlaw-9798	563	24	as	as	ADP
taxlaw-9798	563	25	payable	payable	ADJ
taxlaw-9798	563	26	in	in	ADP
taxlaw-9798	563	27	consideration	consideration	NOUN
taxlaw-9798	563	28	for	for	ADP
taxlaw-9798	563	29	the	the	DET
taxlaw-9798	563	30	assets	asset	NOUN
taxlaw-9798	563	31	in	in	ADP
taxlaw-9798	563	32	those	those	DET
taxlaw-9798	563	33	jurisdictions	jurisdiction	NOUN
taxlaw-9798	563	34	involved	involve	VERB
taxlaw-9798	563	35	.	.	PUNCT
taxlaw-9798	563	36	”	"	PUNCT
taxlaw-9798	564	1	dac	dac	PROPN
taxlaw-9798	564	2	6	6	NUM
taxlaw-9798	564	3	,	,	PUNCT
taxlaw-9798	564	4	supra	supra	ADJ
taxlaw-9798	564	5	note	note	NOUN
taxlaw-9798	564	6	9	9	NUM
taxlaw-9798	564	7	,	,	PUNCT
taxlaw-9798	564	8	annex	annex	VERB
taxlaw-9798	564	9	iv.c	iv.c	NOUN
taxlaw-9798	564	10	.	.	PUNCT
taxlaw-9798	565	1	181	181	NUM
taxlaw-9798	565	2	the	the	DET
taxlaw-9798	565	3	u.s	u.s	PROPN
taxlaw-9798	565	4	.	.	PROPN
taxlaw-9798	565	5	,	,	PUNCT
taxlaw-9798	565	6	uk	uk	PROPN
taxlaw-9798	565	7	,	,	PUNCT
taxlaw-9798	565	8	south	south	ADJ
taxlaw-9798	565	9	african	african	ADJ
taxlaw-9798	565	10	,	,	PUNCT
taxlaw-9798	565	11	and	and	CCONJ
taxlaw-9798	565	12	portuguese	portuguese	ADJ
taxlaw-9798	565	13	mdrs	mdr	NOUN
taxlaw-9798	565	14	have	have	AUX
taxlaw-9798	565	15	had	have	VERB
taxlaw-9798	565	16	some	some	DET
taxlaw-9798	565	17	cross	cross	ADJ
taxlaw-9798	565	18	-	-	ADJ
taxlaw-9798	565	19	border	border	ADJ
taxlaw-9798	565	20	elements	element	NOUN
taxlaw-9798	565	21	.	.	PUNCT
taxlaw-9798	566	1	see	see	VERB
taxlaw-9798	566	2	,	,	PUNCT
taxlaw-9798	566	3	e.g.	e.g.	ADV
taxlaw-9798	566	4	,	,	PUNCT
taxlaw-9798	566	5	irs	irs	PROPN
taxlaw-9798	566	6	notice	notice	VERB
taxlaw-9798	566	7	2003	2003	NUM
taxlaw-9798	566	8	-	-	SYM
taxlaw-9798	566	9	22	22	NUM
taxlaw-9798	566	10	in	in	ADP
taxlaw-9798	566	11	which	which	PRON
taxlaw-9798	566	12	a	a	DET
taxlaw-9798	566	13	cross	cross	ADJ
taxlaw-9798	566	14	-	-	ADJ
taxlaw-9798	566	15	border	border	ADJ
taxlaw-9798	566	16	transaction	transaction	NOUN
taxlaw-9798	566	17	entitled	entitle	VERB
taxlaw-9798	566	18	offshore	offshore	ADJ
taxlaw-9798	566	19	deferred	deferred	ADJ
taxlaw-9798	566	20	compensation	compensation	NOUN
taxlaw-9798	566	21	agreements	agreement	NOUN
taxlaw-9798	566	22	is	be	AUX
taxlaw-9798	566	23	characterized	characterize	VERB
taxlaw-9798	566	24	as	as	ADP
taxlaw-9798	566	25	a	a	DET
taxlaw-9798	566	26	listed	list	VERB
taxlaw-9798	566	27	transaction	transaction	NOUN
taxlaw-9798	566	28	.	.	PUNCT
taxlaw-9798	567	1	however	however	ADV
taxlaw-9798	567	2	,	,	PUNCT
taxlaw-9798	567	3	many	many	ADJ
taxlaw-9798	567	4	cross	cross	ADJ
taxlaw-9798	567	5	-	-	ADJ
taxlaw-9798	567	6	border	border	ADJ
taxlaw-9798	567	7	schemes	scheme	NOUN
taxlaw-9798	567	8	are	be	AUX
taxlaw-9798	567	9	unlikely	unlikely	ADJ
taxlaw-9798	567	10	to	to	PART
taxlaw-9798	567	11	be	be	AUX
taxlaw-9798	567	12	caught	catch	VERB
taxlaw-9798	567	13	under	under	ADP
taxlaw-9798	567	14	these	these	DET
taxlaw-9798	567	15	mdrs	mdr	NOUN
taxlaw-9798	567	16	.	.	PUNCT
taxlaw-9798	568	1	see	see	VERB
taxlaw-9798	568	2	action	action	NOUN
taxlaw-9798	568	3	12	12	NUM
taxlaw-9798	568	4	,	,	PUNCT
taxlaw-9798	568	5	supra	supra	PROPN
taxlaw-9798	568	6	note	note	NOUN
taxlaw-9798	568	7	22	22	NUM
taxlaw-9798	568	8	,	,	PUNCT
taxlaw-9798	568	9	at	at	ADP
taxlaw-9798	568	10	68	68	NUM
taxlaw-9798	568	11	-	-	SYM
taxlaw-9798	568	12	69	69	NUM
taxlaw-9798	568	13	.	.	PUNCT
taxlaw-9798	569	1	182	182	NUM
taxlaw-9798	569	2	see	see	VERB
taxlaw-9798	569	3	dac	dac	PROPN
taxlaw-9798	569	4	6	6	NUM
taxlaw-9798	569	5	,	,	PUNCT
taxlaw-9798	569	6	supra	supra	ADJ
taxlaw-9798	569	7	note	note	NOUN
taxlaw-9798	569	8	9	9	NUM
taxlaw-9798	569	9	,	,	PUNCT
taxlaw-9798	569	10	annex	annex	VERB
taxlaw-9798	569	11	iv.d	iv.d	ADJ
taxlaw-9798	569	12	.	.	PUNCT
taxlaw-9798	569	13	183	183	NUM
taxlaw-9798	569	14	see	see	VERB
taxlaw-9798	569	15	dac	dac	PROPN
taxlaw-9798	569	16	6	6	NUM
taxlaw-9798	569	17	,	,	PUNCT
taxlaw-9798	569	18	supra	supra	ADJ
taxlaw-9798	569	19	note	note	NOUN
taxlaw-9798	569	20	9	9	NUM
taxlaw-9798	569	21	,	,	PUNCT
taxlaw-9798	569	22	annex	annex	VERB
taxlaw-9798	569	23	iv.e	iv.e	NOUN
taxlaw-9798	569	24	.	.	PUNCT
taxlaw-9798	570	1	148	148	NUM
taxlaw-9798	570	2	columbia	columbia	PROPN
taxlaw-9798	570	3	journal	journal	NOUN
taxlaw-9798	570	4	of	of	ADP
taxlaw-9798	570	5	tax	tax	NOUN
taxlaw-9798	570	6	law	law	NOUN
taxlaw-9798	571	1	[	[	X
taxlaw-9798	571	2	vol	vol	NOUN
taxlaw-9798	571	3	:	:	PUNCT
taxlaw-9798	571	4	13:2	13:2	NUM
taxlaw-9798	571	5	obtained	obtain	VERB
taxlaw-9798	571	6	under	under	ADP
taxlaw-9798	571	7	their	their	PRON
taxlaw-9798	571	8	dac	dac	NOUN
taxlaw-9798	571	9	6	6	NUM
taxlaw-9798	571	10	mdrs	mdr	NOUN
taxlaw-9798	571	11	to	to	ADP
taxlaw-9798	571	12	the	the	DET
taxlaw-9798	571	13	tax	tax	NOUN
taxlaw-9798	571	14	authorities	authority	NOUN
taxlaw-9798	571	15	of	of	ADP
taxlaw-9798	571	16	all	all	DET
taxlaw-9798	571	17	other	other	ADJ
taxlaw-9798	571	18	member	member	NOUN
taxlaw-9798	571	19	states	state	NOUN
taxlaw-9798	571	20	.	.	PUNCT
taxlaw-9798	572	1	this	this	PRON
taxlaw-9798	572	2	is	be	AUX
taxlaw-9798	572	3	done	do	VERB
taxlaw-9798	572	4	by	by	ADP
taxlaw-9798	572	5	way	way	NOUN
taxlaw-9798	572	6	of	of	ADP
taxlaw-9798	572	7	recording	record	VERB
taxlaw-9798	572	8	the	the	DET
taxlaw-9798	572	9	information	information	NOUN
taxlaw-9798	572	10	in	in	ADP
taxlaw-9798	572	11	a	a	DET
taxlaw-9798	572	12	central	central	ADJ
taxlaw-9798	572	13	repository	repository	NOUN
taxlaw-9798	572	14	within	within	ADP
taxlaw-9798	572	15	one	one	NUM
taxlaw-9798	572	16	month	month	NOUN
taxlaw-9798	572	17	of	of	ADP
taxlaw-9798	572	18	the	the	DET
taxlaw-9798	572	19	end	end	NOUN
taxlaw-9798	572	20	of	of	ADP
taxlaw-9798	572	21	the	the	DET
taxlaw-9798	572	22	quarter	quarter	NOUN
taxlaw-9798	572	23	in	in	ADP
taxlaw-9798	572	24	which	which	PRON
taxlaw-9798	572	25	the	the	DET
taxlaw-9798	572	26	information	information	NOUN
taxlaw-9798	572	27	was	be	AUX
taxlaw-9798	572	28	filed.184	filed.184	VERB
taxlaw-9798	572	29	the	the	DET
taxlaw-9798	572	30	information	information	NOUN
taxlaw-9798	572	31	required	require	VERB
taxlaw-9798	572	32	to	to	PART
taxlaw-9798	572	33	be	be	AUX
taxlaw-9798	572	34	exchanged	exchange	VERB
taxlaw-9798	572	35	includes	include	VERB
taxlaw-9798	572	36	the	the	DET
taxlaw-9798	572	37	taxpayer	taxpayer	NOUN
taxlaw-9798	572	38	’s	’s	PART
taxlaw-9798	572	39	personal	personal	ADJ
taxlaw-9798	572	40	and	and	CCONJ
taxlaw-9798	572	41	contact	contact	NOUN
taxlaw-9798	572	42	information	information	NOUN
taxlaw-9798	572	43	,	,	PUNCT
taxlaw-9798	572	44	their	their	PRON
taxlaw-9798	572	45	tin	tin	NOUN
taxlaw-9798	572	46	,	,	PUNCT
taxlaw-9798	572	47	the	the	DET
taxlaw-9798	572	48	details	detail	NOUN
taxlaw-9798	572	49	of	of	ADP
taxlaw-9798	572	50	the	the	DET
taxlaw-9798	572	51	tax	tax	NOUN
taxlaw-9798	572	52	transaction	transaction	NOUN
taxlaw-9798	572	53	,	,	PUNCT
taxlaw-9798	572	54	information	information	NOUN
taxlaw-9798	572	55	on	on	ADP
taxlaw-9798	572	56	the	the	DET
taxlaw-9798	572	57	hallmarks	hallmark	NOUN
taxlaw-9798	572	58	involved	involve	VERB
taxlaw-9798	572	59	in	in	ADP
taxlaw-9798	572	60	the	the	DET
taxlaw-9798	572	61	transaction	transaction	NOUN
taxlaw-9798	572	62	,	,	PUNCT
taxlaw-9798	572	63	and	and	CCONJ
taxlaw-9798	572	64	other	other	ADJ
taxlaw-9798	572	65	additional	additional	ADJ
taxlaw-9798	572	66	information.185	information.185	NOUN
taxlaw-9798	572	67	therefore	therefore	ADV
taxlaw-9798	572	68	,	,	PUNCT
taxlaw-9798	572	69	dac	dac	PROPN
taxlaw-9798	572	70	6	6	NUM
taxlaw-9798	572	71	has	have	AUX
taxlaw-9798	572	72	greatly	greatly	ADV
taxlaw-9798	572	73	expanded	expand	VERB
taxlaw-9798	572	74	what	what	PRON
taxlaw-9798	572	75	should	should	AUX
taxlaw-9798	572	76	be	be	AUX
taxlaw-9798	572	77	reported	report	VERB
taxlaw-9798	572	78	,	,	PUNCT
taxlaw-9798	572	79	who	who	PRON
taxlaw-9798	572	80	should	should	AUX
taxlaw-9798	572	81	report	report	VERB
taxlaw-9798	572	82	,	,	PUNCT
taxlaw-9798	572	83	and	and	CCONJ
taxlaw-9798	572	84	how	how	SCONJ
taxlaw-9798	572	85	tax	tax	NOUN
taxlaw-9798	572	86	information	information	NOUN
taxlaw-9798	572	87	should	should	AUX
taxlaw-9798	572	88	be	be	AUX
taxlaw-9798	572	89	shared	share	VERB
taxlaw-9798	572	90	between	between	ADP
taxlaw-9798	572	91	countries	country	NOUN
taxlaw-9798	572	92	.	.	PUNCT
taxlaw-9798	573	1	it	it	PRON
taxlaw-9798	573	2	is	be	AUX
taxlaw-9798	573	3	possible	possible	ADJ
taxlaw-9798	573	4	that	that	SCONJ
taxlaw-9798	573	5	dac	dac	PROPN
taxlaw-9798	573	6	6	6	NUM
taxlaw-9798	573	7	is	be	AUX
taxlaw-9798	573	8	too	too	ADV
taxlaw-9798	573	9	broad	broad	ADJ
taxlaw-9798	573	10	,	,	PUNCT
taxlaw-9798	573	11	and	and	CCONJ
taxlaw-9798	573	12	that	that	SCONJ
taxlaw-9798	573	13	the	the	DET
taxlaw-9798	573	14	cross	cross	ADJ
taxlaw-9798	573	15	-	-	ADJ
taxlaw-9798	573	16	border	border	ADJ
taxlaw-9798	573	17	hallmarks	hallmark	NOUN
taxlaw-9798	573	18	,	,	PUNCT
taxlaw-9798	573	19	the	the	DET
taxlaw-9798	573	20	transfer	transfer	NOUN
taxlaw-9798	573	21	pricing	pricing	NOUN
taxlaw-9798	573	22	hallmarks	hallmark	NOUN
taxlaw-9798	573	23	,	,	PUNCT
taxlaw-9798	573	24	and	and	CCONJ
taxlaw-9798	573	25	the	the	DET
taxlaw-9798	573	26	crs	crs	PROPN
taxlaw-9798	573	27	mdrs	mdrs	PROPN
taxlaw-9798	573	28	implemented	implement	VERB
taxlaw-9798	573	29	in	in	ADP
taxlaw-9798	573	30	dac	dac	PROPN
taxlaw-9798	573	31	6	6	NUM
taxlaw-9798	573	32	are	be	AUX
taxlaw-9798	573	33	capturing	capture	VERB
taxlaw-9798	573	34	too	too	ADV
taxlaw-9798	573	35	many	many	ADJ
taxlaw-9798	573	36	legitimate	legitimate	ADJ
taxlaw-9798	573	37	transactions	transaction	NOUN
taxlaw-9798	573	38	and	and	CCONJ
taxlaw-9798	573	39	arrangements	arrangement	NOUN
taxlaw-9798	573	40	.	.	PUNCT
taxlaw-9798	574	1	the	the	DET
taxlaw-9798	574	2	compliance	compliance	NOUN
taxlaw-9798	574	3	burden	burden	NOUN
taxlaw-9798	574	4	is	be	AUX
taxlaw-9798	574	5	also	also	ADV
taxlaw-9798	574	6	likely	likely	ADJ
taxlaw-9798	574	7	to	to	PART
taxlaw-9798	574	8	be	be	AUX
taxlaw-9798	574	9	significant,186	significant,186	VERB
taxlaw-9798	574	10	and	and	CCONJ
taxlaw-9798	574	11	is	be	AUX
taxlaw-9798	574	12	complicated	complicate	VERB
taxlaw-9798	574	13	by	by	ADP
taxlaw-9798	574	14	the	the	DET
taxlaw-9798	574	15	fact	fact	NOUN
taxlaw-9798	574	16	that	that	SCONJ
taxlaw-9798	574	17	each	each	DET
taxlaw-9798	574	18	member	member	NOUN
taxlaw-9798	574	19	state	state	NOUN
taxlaw-9798	574	20	has	have	AUX
taxlaw-9798	574	21	implemented	implement	VERB
taxlaw-9798	574	22	slightly	slightly	ADV
taxlaw-9798	574	23	different	different	ADJ
taxlaw-9798	574	24	mdrs	mdr	NOUN
taxlaw-9798	574	25	to	to	PART
taxlaw-9798	574	26	comply	comply	VERB
taxlaw-9798	574	27	with	with	ADP
taxlaw-9798	574	28	dac	dac	NOUN
taxlaw-9798	574	29	6.187	6.187	NUM
taxlaw-9798	574	30	as	as	ADP
taxlaw-9798	574	31	such	such	ADJ
taxlaw-9798	574	32	,	,	PUNCT
taxlaw-9798	574	33	eu	eu	PROPN
taxlaw-9798	574	34	tax	tax	NOUN
taxlaw-9798	574	35	advisors	advisor	NOUN
taxlaw-9798	574	36	will	will	AUX
taxlaw-9798	574	37	need	need	VERB
taxlaw-9798	574	38	to	to	PART
taxlaw-9798	574	39	navigate	navigate	VERB
taxlaw-9798	574	40	27	27	NUM
taxlaw-9798	574	41	slightly	slightly	ADV
taxlaw-9798	574	42	different	different	ADJ
taxlaw-9798	574	43	mdrs	mdr	NOUN
taxlaw-9798	574	44	,	,	PUNCT
taxlaw-9798	574	45	whereas	whereas	SCONJ
taxlaw-9798	574	46	u.s	u.s	PROPN
taxlaw-9798	574	47	.	.	PROPN
taxlaw-9798	574	48	tax	tax	NOUN
taxlaw-9798	574	49	advisors	advisor	NOUN
taxlaw-9798	574	50	,	,	PUNCT
taxlaw-9798	574	51	for	for	ADP
taxlaw-9798	574	52	example	example	NOUN
taxlaw-9798	574	53	,	,	PUNCT
taxlaw-9798	574	54	only	only	ADV
taxlaw-9798	574	55	need	need	VERB
taxlaw-9798	574	56	to	to	PART
taxlaw-9798	574	57	understand	understand	VERB
taxlaw-9798	574	58	one	one	NUM
taxlaw-9798	574	59	regime	regime	NOUN
taxlaw-9798	574	60	when	when	SCONJ
taxlaw-9798	574	61	working	work	VERB
taxlaw-9798	574	62	on	on	ADP
taxlaw-9798	574	63	domestic	domestic	ADJ
taxlaw-9798	574	64	u.s	u.s	PROPN
taxlaw-9798	574	65	.	.	PROPN
taxlaw-9798	574	66	tax	tax	NOUN
taxlaw-9798	574	67	schemes.188	schemes.188	PROPN
taxlaw-9798	574	68	ultimately	ultimately	ADV
taxlaw-9798	574	69	,	,	PUNCT
taxlaw-9798	574	70	mdrs	mdr	VERB
taxlaw-9798	574	71	with	with	ADP
taxlaw-9798	574	72	the	the	DET
taxlaw-9798	574	73	scope	scope	NOUN
taxlaw-9798	574	74	and	and	CCONJ
taxlaw-9798	574	75	reach	reach	NOUN
taxlaw-9798	574	76	of	of	ADP
taxlaw-9798	574	77	dac	dac	NOUN
taxlaw-9798	574	78	6	6	NUM
taxlaw-9798	574	79	have	have	AUX
taxlaw-9798	574	80	never	never	ADV
taxlaw-9798	574	81	been	be	AUX
taxlaw-9798	574	82	tested	test	VERB
taxlaw-9798	574	83	before	before	ADV
taxlaw-9798	574	84	,	,	PUNCT
taxlaw-9798	574	85	and	and	CCONJ
taxlaw-9798	574	86	it	it	PRON
taxlaw-9798	574	87	remains	remain	VERB
taxlaw-9798	574	88	to	to	PART
taxlaw-9798	574	89	be	be	AUX
taxlaw-9798	574	90	seen	see	VERB
taxlaw-9798	574	91	whether	whether	SCONJ
taxlaw-9798	574	92	they	they	PRON
taxlaw-9798	574	93	effectively	effectively	ADV
taxlaw-9798	574	94	detect	detect	VERB
taxlaw-9798	574	95	and	and	CCONJ
taxlaw-9798	574	96	deter	deter	VERB
taxlaw-9798	574	97	the	the	DET
taxlaw-9798	574	98	arrangements	arrangement	NOUN
taxlaw-9798	574	99	they	they	PRON
taxlaw-9798	574	100	seek	seek	VERB
taxlaw-9798	574	101	to	to	PART
taxlaw-9798	574	102	target	target	VERB
taxlaw-9798	574	103	.	.	PUNCT
taxlaw-9798	575	1	the	the	DET
taxlaw-9798	575	2	limited	limited	ADJ
taxlaw-9798	575	3	data	datum	NOUN
taxlaw-9798	575	4	we	we	PRON
taxlaw-9798	575	5	currently	currently	ADV
taxlaw-9798	575	6	have	have	VERB
taxlaw-9798	575	7	on	on	ADP
taxlaw-9798	575	8	the	the	DET
taxlaw-9798	575	9	effects	effect	NOUN
taxlaw-9798	575	10	of	of	ADP
taxlaw-9798	575	11	dac	dac	NOUN
taxlaw-9798	575	12	6	6	NUM
taxlaw-9798	575	13	indicates	indicate	VERB
taxlaw-9798	575	14	that	that	SCONJ
taxlaw-9798	575	15	dac	dac	NOUN
taxlaw-9798	575	16	6	6	NUM
taxlaw-9798	575	17	is	be	AUX
taxlaw-9798	575	18	likely	likely	ADV
taxlaw-9798	575	19	deterring	deter	VERB
taxlaw-9798	575	20	tax	tax	NOUN
taxlaw-9798	575	21	avoidance	avoidance	NOUN
taxlaw-9798	575	22	but	but	CCONJ
taxlaw-9798	575	23	at	at	ADP
taxlaw-9798	575	24	a	a	DET
taxlaw-9798	575	25	high	high	ADJ
taxlaw-9798	575	26	cost.189	cost.189	PROPN
taxlaw-9798	575	27	184	184	NUM
taxlaw-9798	575	28	see	see	VERB
taxlaw-9798	575	29	dac	dac	PROPN
taxlaw-9798	575	30	6	6	NUM
taxlaw-9798	575	31	,	,	PUNCT
taxlaw-9798	575	32	supra	supra	ADJ
taxlaw-9798	575	33	note	note	NOUN
taxlaw-9798	575	34	9	9	NUM
taxlaw-9798	575	35	,	,	PUNCT
taxlaw-9798	575	36	art	art	NOUN
taxlaw-9798	575	37	.	.	PUNCT
taxlaw-9798	576	1	1	1	NUM
taxlaw-9798	576	2	.	.	NOUN
taxlaw-9798	576	3	185	185	NUM
taxlaw-9798	576	4	see	see	VERB
taxlaw-9798	576	5	dac	dac	NOUN
taxlaw-9798	576	6	6	6	NUM
taxlaw-9798	576	7	,	,	PUNCT
taxlaw-9798	576	8	supra	supra	ADJ
taxlaw-9798	576	9	note	note	NOUN
taxlaw-9798	576	10	9	9	NUM
taxlaw-9798	576	11	,	,	PUNCT
taxlaw-9798	576	12	art	art	NOUN
taxlaw-9798	576	13	.	.	PUNCT
taxlaw-9798	577	1	1(2	1(2	NUM
taxlaw-9798	577	2	)	)	PUNCT
taxlaw-9798	577	3	.	.	PUNCT
taxlaw-9798	578	1	186	186	NUM
taxlaw-9798	578	2	for	for	ADP
taxlaw-9798	578	3	further	further	ADJ
taxlaw-9798	578	4	discussion	discussion	NOUN
taxlaw-9798	578	5	on	on	ADP
taxlaw-9798	578	6	the	the	DET
taxlaw-9798	578	7	compliance	compliance	NOUN
taxlaw-9798	578	8	burden	burden	NOUN
taxlaw-9798	578	9	of	of	ADP
taxlaw-9798	578	10	dac	dac	PROPN
taxlaw-9798	578	11	6	6	NUM
taxlaw-9798	578	12	,	,	PUNCT
taxlaw-9798	578	13	see	see	VERB
taxlaw-9798	578	14	christian	christian	PROPN
taxlaw-9798	578	15	kaeser	kaeser	PROPN
taxlaw-9798	578	16	,	,	PUNCT
taxlaw-9798	578	17	mark	mark	PROPN
taxlaw-9798	578	18	orlic	orlic	PROPN
taxlaw-9798	578	19	&	&	CCONJ
taxlaw-9798	578	20	arne	arne	ADJ
taxlaw-9798	578	21	schnitger	schnitger	NOUN
taxlaw-9798	578	22	,	,	PUNCT
taxlaw-9798	578	23	dac	dac	NOUN
taxlaw-9798	578	24	6	6	NUM
taxlaw-9798	578	25	reporting	reporting	NOUN
taxlaw-9798	578	26	requirements	requirement	NOUN
taxlaw-9798	578	27	cause	cause	VERB
taxlaw-9798	578	28	compliance	compliance	NOUN
taxlaw-9798	578	29	headaches	headache	NOUN
taxlaw-9798	578	30	,	,	PUNCT
taxlaw-9798	578	31	29	29	NUM
taxlaw-9798	578	32	int’l	int’l	NUM
taxlaw-9798	578	33	tax	tax	NOUN
taxlaw-9798	578	34	rev	rev	PROPN
taxlaw-9798	578	35	.	.	PROPN
taxlaw-9798	578	36	22	22	NUM
taxlaw-9798	578	37	(	(	PUNCT
taxlaw-9798	578	38	2018	2018	NUM
taxlaw-9798	578	39	)	)	PUNCT
taxlaw-9798	578	40	(	(	PUNCT
taxlaw-9798	578	41	discussing	discuss	VERB
taxlaw-9798	578	42	the	the	DET
taxlaw-9798	578	43	compliance	compliance	NOUN
taxlaw-9798	578	44	burdens	burden	NOUN
taxlaw-9798	578	45	arising	arise	VERB
taxlaw-9798	578	46	from	from	ADP
taxlaw-9798	578	47	dac	dac	PROPN
taxlaw-9798	578	48	6	6	NUM
taxlaw-9798	578	49	,	,	PUNCT
taxlaw-9798	578	50	especially	especially	ADV
taxlaw-9798	578	51	in	in	ADP
taxlaw-9798	578	52	the	the	DET
taxlaw-9798	578	53	years	year	NOUN
taxlaw-9798	578	54	2018	2018	NUM
taxlaw-9798	578	55	-	-	SYM
taxlaw-9798	578	56	2020	2020	NUM
taxlaw-9798	578	57	during	during	ADP
taxlaw-9798	578	58	which	which	PRON
taxlaw-9798	578	59	intermediaries	intermediary	NOUN
taxlaw-9798	578	60	and	and	CCONJ
taxlaw-9798	578	61	taxpayers	taxpayer	NOUN
taxlaw-9798	578	62	faced	face	VERB
taxlaw-9798	578	63	significant	significant	ADJ
taxlaw-9798	578	64	reporting	reporting	NOUN
taxlaw-9798	578	65	uncertainty	uncertainty	NOUN
taxlaw-9798	578	66	as	as	SCONJ
taxlaw-9798	578	67	eu	eu	PROPN
taxlaw-9798	578	68	member	member	PROPN
taxlaw-9798	578	69	states	state	NOUN
taxlaw-9798	578	70	worked	work	VERB
taxlaw-9798	578	71	out	out	ADP
taxlaw-9798	578	72	national	national	ADJ
taxlaw-9798	578	73	mdrs	mdr	NOUN
taxlaw-9798	578	74	to	to	PART
taxlaw-9798	578	75	implement	implement	VERB
taxlaw-9798	578	76	dac	dac	NOUN
taxlaw-9798	578	77	6	6	NUM
taxlaw-9798	578	78	)	)	PUNCT
taxlaw-9798	578	79	.	.	PUNCT
taxlaw-9798	579	1	187	187	NUM
taxlaw-9798	579	2	for	for	ADP
taxlaw-9798	579	3	a	a	DET
taxlaw-9798	579	4	detailed	detailed	ADJ
taxlaw-9798	579	5	breakdown	breakdown	NOUN
taxlaw-9798	579	6	of	of	ADP
taxlaw-9798	579	7	the	the	DET
taxlaw-9798	579	8	differences	difference	NOUN
taxlaw-9798	579	9	between	between	ADP
taxlaw-9798	579	10	each	each	DET
taxlaw-9798	579	11	eu	eu	PROPN
taxlaw-9798	579	12	member	member	PROPN
taxlaw-9798	579	13	state	state	NOUN
taxlaw-9798	579	14	’s	’s	PART
taxlaw-9798	579	15	implementation	implementation	NOUN
taxlaw-9798	579	16	of	of	ADP
taxlaw-9798	579	17	dac	dac	PROPN
taxlaw-9798	579	18	6	6	NUM
taxlaw-9798	579	19	,	,	PUNCT
taxlaw-9798	579	20	see	see	VERB
taxlaw-9798	579	21	elisa	elisa	PROPN
taxlaw-9798	579	22	casi	casi	NOUN
taxlaw-9798	579	23	-	-	PUNCT
taxlaw-9798	579	24	eberhard	eberhard	PROPN
taxlaw-9798	579	25	et	et	PROPN
taxlaw-9798	579	26	al	al	PROPN
taxlaw-9798	579	27	.	.	PROPN
taxlaw-9798	579	28	,	,	PUNCT
taxlaw-9798	579	29	one	one	NUM
taxlaw-9798	579	30	directive	directive	NOUN
taxlaw-9798	579	31	,	,	PUNCT
taxlaw-9798	579	32	several	several	ADJ
taxlaw-9798	579	33	transpositions	transposition	NOUN
taxlaw-9798	579	34	:	:	PUNCT
taxlaw-9798	579	35	a	a	DET
taxlaw-9798	579	36	cross	cross	ADJ
taxlaw-9798	579	37	-	-	ADJ
taxlaw-9798	579	38	country	country	ADJ
taxlaw-9798	579	39	evaluation	evaluation	NOUN
taxlaw-9798	579	40	of	of	ADP
taxlaw-9798	579	41	the	the	DET
taxlaw-9798	579	42	national	national	ADJ
taxlaw-9798	579	43	implementation	implementation	NOUN
taxlaw-9798	579	44	of	of	ADP
taxlaw-9798	579	45	dac6	dac6	PROPN
taxlaw-9798	579	46	,	,	PUNCT
taxlaw-9798	579	47	13	13	NUM
taxlaw-9798	579	48	world	world	NOUN
taxlaw-9798	579	49	tax	tax	NOUN
taxlaw-9798	579	50	j.	j.	PROPN
taxlaw-9798	579	51	63	63	NUM
taxlaw-9798	579	52	(	(	PUNCT
taxlaw-9798	579	53	2021	2021	NUM
taxlaw-9798	579	54	)	)	PUNCT
taxlaw-9798	579	55	(	(	PUNCT
taxlaw-9798	579	56	proposing	propose	VERB
taxlaw-9798	579	57	to	to	PART
taxlaw-9798	579	58	reduce	reduce	VERB
taxlaw-9798	579	59	the	the	DET
taxlaw-9798	579	60	compliance	compliance	NOUN
taxlaw-9798	579	61	costs	cost	NOUN
taxlaw-9798	579	62	of	of	ADP
taxlaw-9798	579	63	27	27	NUM
taxlaw-9798	579	64	different	different	ADJ
taxlaw-9798	579	65	dac	dac	NOUN
taxlaw-9798	579	66	6	6	NUM
taxlaw-9798	579	67	regimes	regime	NOUN
taxlaw-9798	579	68	by	by	ADP
taxlaw-9798	579	69	creating	create	VERB
taxlaw-9798	579	70	a	a	DET
taxlaw-9798	579	71	unified	unified	ADJ
taxlaw-9798	579	72	reporting	reporting	NOUN
taxlaw-9798	579	73	schema	schema	NOUN
taxlaw-9798	579	74	for	for	ADP
taxlaw-9798	579	75	the	the	DET
taxlaw-9798	579	76	whole	whole	NOUN
taxlaw-9798	579	77	of	of	ADP
taxlaw-9798	579	78	the	the	DET
taxlaw-9798	579	79	eu	eu	PROPN
taxlaw-9798	579	80	as	as	SCONJ
taxlaw-9798	579	81	opposed	oppose	VERB
taxlaw-9798	579	82	to	to	ADP
taxlaw-9798	579	83	allowing	allow	VERB
taxlaw-9798	579	84	each	each	DET
taxlaw-9798	579	85	country	country	NOUN
taxlaw-9798	579	86	develop	develop	VERB
taxlaw-9798	579	87	its	its	PRON
taxlaw-9798	579	88	own	own	ADJ
taxlaw-9798	579	89	reporting	reporting	NOUN
taxlaw-9798	579	90	schema	schema	NOUN
taxlaw-9798	579	91	)	)	PUNCT
taxlaw-9798	579	92	.	.	PUNCT
taxlaw-9798	580	1	188	188	NUM
taxlaw-9798	580	2	for	for	ADP
taxlaw-9798	580	3	a	a	DET
taxlaw-9798	580	4	further	further	ADJ
taxlaw-9798	580	5	breakdown	breakdown	NOUN
taxlaw-9798	580	6	of	of	ADP
taxlaw-9798	580	7	the	the	DET
taxlaw-9798	580	8	differences	difference	NOUN
taxlaw-9798	580	9	between	between	ADP
taxlaw-9798	580	10	u.s	u.s	PROPN
taxlaw-9798	580	11	.	.	PROPN
taxlaw-9798	580	12	mdrs	mdrs	PROPN
taxlaw-9798	580	13	and	and	CCONJ
taxlaw-9798	580	14	dac	dac	PROPN
taxlaw-9798	580	15	6	6	NUM
taxlaw-9798	580	16	,	,	PUNCT
taxlaw-9798	580	17	see	see	VERB
taxlaw-9798	580	18	patricia	patricia	PROPN
taxlaw-9798	580	19	a.	a.	PROPN
taxlaw-9798	580	20	brown	brown	PROPN
taxlaw-9798	580	21	et	et	PROPN
taxlaw-9798	580	22	al	al	PROPN
taxlaw-9798	580	23	.	.	PROPN
taxlaw-9798	580	24	,	,	PUNCT
taxlaw-9798	580	25	combating	combat	VERB
taxlaw-9798	580	26	aggressive	aggressive	ADJ
taxlaw-9798	580	27	tax	tax	NOUN
taxlaw-9798	580	28	planning	planning	NOUN
taxlaw-9798	580	29	through	through	ADP
taxlaw-9798	580	30	disclosure	disclosure	NOUN
taxlaw-9798	580	31	:	:	PUNCT
taxlaw-9798	580	32	a	a	DET
taxlaw-9798	580	33	comparison	comparison	NOUN
taxlaw-9798	580	34	of	of	ADP
taxlaw-9798	580	35	u.s	u.s	PROPN
taxlaw-9798	580	36	.	.	PROPN
taxlaw-9798	580	37	and	and	CCONJ
taxlaw-9798	580	38	eu	eu	PROPN
taxlaw-9798	580	39	rules	rule	NOUN
taxlaw-9798	580	40	applicable	applicable	ADJ
taxlaw-9798	580	41	to	to	ADP
taxlaw-9798	580	42	tax	tax	NOUN
taxlaw-9798	580	43	advisors	advisor	NOUN
taxlaw-9798	580	44	,	,	PUNCT
taxlaw-9798	580	45	38	38	NUM
taxlaw-9798	580	46	aba	aba	PROPN
taxlaw-9798	580	47	tax	tax	NOUN
taxlaw-9798	580	48	times	time	NOUN
taxlaw-9798	580	49	10	10	NUM
taxlaw-9798	580	50	(	(	PUNCT
taxlaw-9798	580	51	2019	2019	NUM
taxlaw-9798	580	52	)	)	PUNCT
taxlaw-9798	580	53	.	.	PUNCT
taxlaw-9798	581	1	189	189	NUM
taxlaw-9798	581	2	see	see	VERB
taxlaw-9798	581	3	alexander	alexander	PROPN
taxlaw-9798	581	4	edwards	edwards	PROPN
taxlaw-9798	581	5	et	et	PROPN
taxlaw-9798	581	6	al	al	PROPN
taxlaw-9798	581	7	.	.	PROPN
taxlaw-9798	581	8	,	,	PUNCT
taxlaw-9798	581	9	do	do	AUX
taxlaw-9798	581	10	third	third	ADJ
taxlaw-9798	581	11	-	-	PUNCT
taxlaw-9798	581	12	party	party	NOUN
taxlaw-9798	581	13	cross	cross	ADJ
taxlaw-9798	581	14	-	-	ADJ
taxlaw-9798	581	15	border	border	ADJ
taxlaw-9798	581	16	tax	tax	NOUN
taxlaw-9798	581	17	transparency	transparency	NOUN
taxlaw-9798	581	18	requirements	requirement	NOUN
taxlaw-9798	581	19	impact	impact	VERB
taxlaw-9798	581	20	firm	firm	ADJ
taxlaw-9798	581	21	behavior	behavior	NOUN
taxlaw-9798	581	22	?	?	PUNCT
taxlaw-9798	582	1	(	(	PUNCT
taxlaw-9798	582	2	rotman	rotman	PROPN
taxlaw-9798	582	3	school	school	NOUN
taxlaw-9798	582	4	of	of	ADP
taxlaw-9798	582	5	management	management	NOUN
taxlaw-9798	582	6	,	,	PUNCT
taxlaw-9798	582	7	working	working	NOUN
taxlaw-9798	582	8	paper	paper	NOUN
taxlaw-9798	582	9	no	no	INTJ
taxlaw-9798	582	10	.	.	PROPN
taxlaw-9798	582	11	3792342	3792342	NUM
taxlaw-9798	582	12	,	,	PUNCT
taxlaw-9798	582	13	2021	2021	NUM
taxlaw-9798	582	14	)	)	PUNCT
taxlaw-9798	582	15	,	,	PUNCT
taxlaw-9798	582	16	https://ssrn.com/abstract=3792342	https://ssrn.com/abstract=3792342	PROPN
taxlaw-9798	583	1	[	[	X
taxlaw-9798	583	2	https://perma.cc/j7xt-39ue	https://perma.cc/j7xt-39ue	X
taxlaw-9798	583	3	]	]	X
taxlaw-9798	583	4	(	(	PUNCT
taxlaw-9798	583	5	documenting	document	VERB
taxlaw-9798	583	6	empirical	empirical	ADJ
taxlaw-9798	583	7	evidence	evidence	NOUN
taxlaw-9798	583	8	showing	show	VERB
taxlaw-9798	583	9	that	that	SCONJ
taxlaw-9798	583	10	dac	dac	NOUN
taxlaw-9798	583	11	6	6	NUM
taxlaw-9798	583	12	has	have	AUX
taxlaw-9798	583	13	indeed	indeed	ADV
taxlaw-9798	583	14	deterred	deter	VERB
taxlaw-9798	583	15	tax	tax	NOUN
taxlaw-9798	583	16	avoidance	avoidance	NOUN
taxlaw-9798	583	17	and	and	CCONJ
taxlaw-9798	583	18	that	that	SCONJ
taxlaw-9798	583	19	firms	firm	NOUN
taxlaw-9798	583	20	are	be	AUX
taxlaw-9798	583	21	now	now	ADV
taxlaw-9798	583	22	less	less	ADV
taxlaw-9798	583	23	likely	likely	ADJ
taxlaw-9798	583	24	to	to	PART
taxlaw-9798	583	25	engage	engage	VERB
taxlaw-9798	583	26	their	their	PRON
taxlaw-9798	583	27	auditors	auditor	NOUN
taxlaw-9798	583	28	for	for	ADP
taxlaw-9798	583	29	tax	tax	NOUN
taxlaw-9798	583	30	-	-	PUNCT
taxlaw-9798	583	31	related	relate	VERB
taxlaw-9798	583	32	services	service	NOUN
taxlaw-9798	583	33	)	)	PUNCT
taxlaw-9798	583	34	;	;	PUNCT
taxlaw-9798	583	35	raluca	raluca	PROPN
taxlaw-9798	583	36	popa	popa	NOUN
taxlaw-9798	583	37	,	,	PUNCT
taxlaw-9798	583	38	dac	dac	NOUN
taxlaw-9798	583	39	6	6	NUM
taxlaw-9798	583	40	reporting	reporting	NOUN
taxlaw-9798	583	41	,	,	PUNCT
taxlaw-9798	583	42	first	first	ADJ
taxlaw-9798	583	43	conclusions	conclusion	NOUN
taxlaw-9798	583	44	.	.	PUNCT
taxlaw-9798	584	1	what	what	PRON
taxlaw-9798	584	2	should	should	AUX
taxlaw-9798	584	3	companies	company	NOUN
taxlaw-9798	584	4	consider	consider	VERB
taxlaw-9798	584	5	next	next	ADV
taxlaw-9798	584	6	?	?	PUNCT
taxlaw-9798	584	7	,	,	PUNCT
taxlaw-9798	584	8	tax	tax	NOUN
taxlaw-9798	584	9	mag	mag	NOUN
taxlaw-9798	584	10	.	.	PROPN
taxlaw-9798	584	11	124	124	NUM
taxlaw-9798	584	12	(	(	PUNCT
taxlaw-9798	584	13	2021	2021	NUM
taxlaw-9798	584	14	)	)	PUNCT
taxlaw-9798	584	15	(	(	PUNCT
taxlaw-9798	584	16	finding	find	VERB
taxlaw-9798	584	17	that	that	SCONJ
taxlaw-9798	584	18	romania	romania	PROPN
taxlaw-9798	584	19	only	only	ADV
taxlaw-9798	584	20	received	receive	VERB
taxlaw-9798	584	21	400	400	NUM
taxlaw-9798	584	22	reports	report	NOUN
taxlaw-9798	584	23	of	of	ADP
taxlaw-9798	584	24	cross	cross	ADJ
taxlaw-9798	584	25	-	-	ADJ
taxlaw-9798	584	26	border	border	ADJ
taxlaw-9798	584	27	transactions	transaction	NOUN
taxlaw-9798	584	28	by	by	ADP
taxlaw-9798	584	29	jan	jan	PROPN
taxlaw-9798	584	30	.	.	PROPN
taxlaw-9798	584	31	1	1	NUM
taxlaw-9798	584	32	,	,	PUNCT
taxlaw-9798	584	33	2021	2021	NUM
taxlaw-9798	584	34	,	,	PUNCT
taxlaw-9798	584	35	a	a	DET
taxlaw-9798	584	36	number	number	NOUN
taxlaw-9798	584	37	lower	low	ADJ
taxlaw-9798	584	38	than	than	SCONJ
taxlaw-9798	584	39	expected	expect	VERB
taxlaw-9798	584	40	)	)	PUNCT
taxlaw-9798	584	41	.	.	PUNCT
taxlaw-9798	585	1	see	see	VERB
taxlaw-9798	585	2	also	also	ADV
taxlaw-9798	585	3	andrzejewska	andrzejewska	NOUN
taxlaw-9798	585	4	-	-	PUNCT
taxlaw-9798	585	5	czernek	czernek	NOUN
taxlaw-9798	585	6	et	et	PROPN
taxlaw-9798	585	7	al	al	PROPN
taxlaw-9798	585	8	.	.	PROPN
taxlaw-9798	585	9	,	,	PUNCT
taxlaw-9798	585	10	supra	supra	PROPN
taxlaw-9798	585	11	note	note	PROPN
taxlaw-9798	585	12	175	175	NUM
taxlaw-9798	585	13	,	,	PUNCT
taxlaw-9798	585	14	which	which	PRON
taxlaw-9798	585	15	surveyed	survey	VERB
taxlaw-9798	585	16	tax	tax	NOUN
taxlaw-9798	585	17	practitioners	practitioner	NOUN
taxlaw-9798	585	18	in	in	ADP
taxlaw-9798	585	19	11	11	NUM
taxlaw-9798	585	20	eu	eu	PROPN
taxlaw-9798	585	21	member	member	NOUN
taxlaw-9798	585	22	states	state	NOUN
taxlaw-9798	585	23	for	for	ADP
taxlaw-9798	585	24	their	their	PRON
taxlaw-9798	585	25	thoughts	thought	NOUN
taxlaw-9798	585	26	on	on	ADP
taxlaw-9798	585	27	dac	dac	PROPN
taxlaw-9798	585	28	6	6	NUM
taxlaw-9798	585	29	and	and	CCONJ
taxlaw-9798	585	30	its	its	PRON
taxlaw-9798	585	31	recent	recent	ADJ
taxlaw-9798	585	32	implementation	implementation	NOUN
taxlaw-9798	585	33	.	.	PUNCT
taxlaw-9798	586	1	the	the	DET
taxlaw-9798	586	2	surveyed	survey	VERB
taxlaw-9798	586	3	tax	tax	NOUN
taxlaw-9798	586	4	professionals	professional	NOUN
taxlaw-9798	586	5	argued	argue	VERB
taxlaw-9798	586	6	that	that	SCONJ
taxlaw-9798	586	7	taxpayer	taxpayer	NOUN
taxlaw-9798	586	8	obligations	obligation	NOUN
taxlaw-9798	586	9	under	under	ADP
taxlaw-9798	586	10	dac	dac	NOUN
taxlaw-9798	586	11	6	6	NUM
taxlaw-9798	586	12	are	be	AUX
taxlaw-9798	586	13	“	"	PUNCT
taxlaw-9798	586	14	disproportionately	disproportionately	ADV
taxlaw-9798	586	15	burdensome	burdensome	ADJ
taxlaw-9798	586	16	,	,	PUNCT
taxlaw-9798	586	17	”	"	PUNCT
taxlaw-9798	586	18	that	that	SCONJ
taxlaw-9798	586	19	dac	dac	PROPN
taxlaw-9798	586	20	6	6	NUM
taxlaw-9798	586	21	may	may	AUX
taxlaw-9798	586	22	violate	violate	VERB
taxlaw-9798	586	23	the	the	DET
taxlaw-9798	586	24	nemo	nemo	PROPN
taxlaw-9798	586	25	tenetur	tenetur	PROPN
taxlaw-9798	586	26	principle	principle	NOUN
taxlaw-9798	586	27	and	and	CCONJ
taxlaw-9798	586	28	“	"	PUNCT
taxlaw-9798	586	29	the	the	DET
taxlaw-9798	586	30	principle	principle	NOUN
taxlaw-9798	586	31	of	of	ADP
taxlaw-9798	586	32	equal	equal	ADJ
taxlaw-9798	586	33	treatment	treatment	NOUN
taxlaw-9798	586	34	or	or	CCONJ
taxlaw-9798	586	35	the	the	DET
taxlaw-9798	586	36	free	free	ADJ
taxlaw-9798	586	37	movement	movement	NOUN
taxlaw-9798	586	38	of	of	ADP
taxlaw-9798	586	39	persons	person	NOUN
taxlaw-9798	586	40	or	or	CCONJ
taxlaw-9798	586	41	capital	capital	NOUN
taxlaw-9798	586	42	under	under	ADP
taxlaw-9798	586	43	eu	eu	PROPN
taxlaw-9798	586	44	law	law	NOUN
taxlaw-9798	586	45	,	,	PUNCT
taxlaw-9798	586	46	”	"	PUNCT
taxlaw-9798	586	47	that	that	SCONJ
taxlaw-9798	586	48	dac	dac	PROPN
taxlaw-9798	586	49	6	6	NUM
taxlaw-9798	586	50	may	may	AUX
taxlaw-9798	586	51	violate	violate	VERB
taxlaw-9798	586	52	legal	legal	ADJ
taxlaw-9798	586	53	professional	professional	ADJ
taxlaw-9798	586	54	privilege	privilege	NOUN
taxlaw-9798	586	55	,	,	PUNCT
taxlaw-9798	586	56	and	and	CCONJ
taxlaw-9798	586	57	that	that	SCONJ
taxlaw-9798	586	58	the	the	DET
taxlaw-9798	586	59	reporting	reporting	NOUN
taxlaw-9798	586	60	requirements	requirement	NOUN
taxlaw-9798	586	61	of	of	ADP
taxlaw-9798	586	62	dac	dac	PROPN
taxlaw-9798	586	63	6	6	NUM
taxlaw-9798	586	64	are	be	AUX
taxlaw-9798	586	65	far	far	ADV
taxlaw-9798	586	66	too	too	ADV
taxlaw-9798	586	67	vague	vague	ADJ
taxlaw-9798	586	68	.	.	PUNCT
taxlaw-9798	587	1	2022	2022	NUM
taxlaw-9798	587	2	]	]	PUNCT
taxlaw-9798	587	3	mandatory	mandatory	ADJ
taxlaw-9798	587	4	disclosure	disclosure	NOUN
taxlaw-9798	587	5	rules	rule	VERB
taxlaw-9798	587	6	149	149	NUM
taxlaw-9798	587	7	b.	b.	PROPN
taxlaw-9798	587	8	crs	crs	PROPN
taxlaw-9798	587	9	mdrs	mdrs	PROPN
taxlaw-9798	587	10	for	for	ADP
taxlaw-9798	587	11	most	most	ADJ
taxlaw-9798	587	12	of	of	ADP
taxlaw-9798	587	13	their	their	PRON
taxlaw-9798	587	14	existence	existence	NOUN
taxlaw-9798	587	15	,	,	PUNCT
taxlaw-9798	587	16	mdrs	mdr	NOUN
taxlaw-9798	587	17	have	have	AUX
taxlaw-9798	587	18	been	be	AUX
taxlaw-9798	587	19	applied	apply	VERB
taxlaw-9798	587	20	mainly	mainly	ADV
taxlaw-9798	587	21	as	as	ADP
taxlaw-9798	587	22	a	a	DET
taxlaw-9798	587	23	measure	measure	NOUN
taxlaw-9798	587	24	to	to	PART
taxlaw-9798	587	25	deter	deter	VERB
taxlaw-9798	587	26	and	and	CCONJ
taxlaw-9798	587	27	detect	detect	VERB
taxlaw-9798	587	28	basic	basic	ADJ
taxlaw-9798	587	29	forms	form	NOUN
taxlaw-9798	587	30	of	of	ADP
taxlaw-9798	587	31	tax	tax	NOUN
taxlaw-9798	587	32	avoidance	avoidance	NOUN
taxlaw-9798	587	33	.	.	PUNCT
taxlaw-9798	588	1	however	however	ADV
taxlaw-9798	588	2	,	,	PUNCT
taxlaw-9798	588	3	in	in	ADP
taxlaw-9798	588	4	2018	2018	NUM
taxlaw-9798	588	5	the	the	DET
taxlaw-9798	588	6	oecd	oecd	PROPN
taxlaw-9798	588	7	demonstrated	demonstrate	VERB
taxlaw-9798	588	8	the	the	DET
taxlaw-9798	588	9	versatility	versatility	NOUN
taxlaw-9798	588	10	of	of	ADP
taxlaw-9798	588	11	mdrs	mdr	NOUN
taxlaw-9798	588	12	by	by	ADP
taxlaw-9798	588	13	applying	apply	VERB
taxlaw-9798	588	14	them	they	PRON
taxlaw-9798	588	15	to	to	ADP
taxlaw-9798	588	16	crs	crs	PROPN
taxlaw-9798	588	17	avoidance	avoidance	NOUN
taxlaw-9798	588	18	which	which	PRON
taxlaw-9798	588	19	,	,	PUNCT
taxlaw-9798	588	20	in	in	ADP
taxlaw-9798	588	21	essence	essence	NOUN
taxlaw-9798	588	22	,	,	PUNCT
taxlaw-9798	588	23	targets	target	VERB
taxlaw-9798	588	24	potential	potential	ADJ
taxlaw-9798	588	25	tax	tax	NOUN
taxlaw-9798	588	26	evasion	evasion	NOUN
taxlaw-9798	588	27	by	by	ADP
taxlaw-9798	588	28	the	the	DET
taxlaw-9798	588	29	taxpayers	taxpayer	NOUN
taxlaw-9798	588	30	who	who	PRON
taxlaw-9798	588	31	circumvent	circumvent	VERB
taxlaw-9798	588	32	crs	crs	PROPN
taxlaw-9798	588	33	reporting.190	reporting.190	NOUN
taxlaw-9798	588	34	in	in	ADP
taxlaw-9798	588	35	general	general	ADJ
taxlaw-9798	588	36	,	,	PUNCT
taxlaw-9798	588	37	under	under	ADP
taxlaw-9798	588	38	crs	crs	PROPN
taxlaw-9798	588	39	,	,	PUNCT
taxlaw-9798	588	40	financial	financial	ADJ
taxlaw-9798	588	41	institutions	institution	NOUN
taxlaw-9798	588	42	(	(	PUNCT
taxlaw-9798	588	43	fis	fis	PROPN
taxlaw-9798	588	44	)	)	PUNCT
taxlaw-9798	588	45	are	be	AUX
taxlaw-9798	588	46	required	require	VERB
taxlaw-9798	588	47	to	to	PART
taxlaw-9798	588	48	identify	identify	VERB
taxlaw-9798	588	49	account	account	NOUN
taxlaw-9798	588	50	holders	holder	NOUN
taxlaw-9798	588	51	who	who	PRON
taxlaw-9798	588	52	are	be	AUX
taxlaw-9798	588	53	foreign	foreign	ADJ
taxlaw-9798	588	54	tax	tax	NOUN
taxlaw-9798	588	55	residents	resident	NOUN
taxlaw-9798	588	56	and	and	CCONJ
taxlaw-9798	588	57	report	report	VERB
taxlaw-9798	588	58	their	their	PRON
taxlaw-9798	588	59	information	information	NOUN
taxlaw-9798	588	60	to	to	ADP
taxlaw-9798	588	61	the	the	DET
taxlaw-9798	588	62	local	local	ADJ
taxlaw-9798	588	63	tax	tax	NOUN
taxlaw-9798	589	1	authority.191	authority.191	PROPN
taxlaw-9798	589	2	the	the	DET
taxlaw-9798	589	3	local	local	ADJ
taxlaw-9798	589	4	tax	tax	NOUN
taxlaw-9798	589	5	authority	authority	NOUN
taxlaw-9798	589	6	then	then	ADV
taxlaw-9798	589	7	transfers	transfer	VERB
taxlaw-9798	589	8	this	this	DET
taxlaw-9798	589	9	information	information	NOUN
taxlaw-9798	589	10	to	to	ADP
taxlaw-9798	589	11	the	the	DET
taxlaw-9798	589	12	tax	tax	NOUN
taxlaw-9798	589	13	authority	authority	NOUN
taxlaw-9798	589	14	of	of	ADP
taxlaw-9798	589	15	the	the	DET
taxlaw-9798	589	16	account	account	NOUN
taxlaw-9798	589	17	holders	holder	NOUN
taxlaw-9798	589	18	’	'	PUNCT
taxlaw-9798	589	19	jurisdiction	jurisdiction	NOUN
taxlaw-9798	589	20	of	of	ADP
taxlaw-9798	589	21	tax	tax	NOUN
taxlaw-9798	589	22	residence.192	residence.192	VERB
taxlaw-9798	589	23	the	the	DET
taxlaw-9798	589	24	main	main	ADJ
taxlaw-9798	589	25	purpose	purpose	NOUN
taxlaw-9798	589	26	of	of	ADP
taxlaw-9798	589	27	facilitating	facilitate	VERB
taxlaw-9798	589	28	the	the	DET
taxlaw-9798	589	29	automatic	automatic	ADJ
taxlaw-9798	589	30	exchange	exchange	NOUN
taxlaw-9798	589	31	of	of	ADP
taxlaw-9798	589	32	information	information	NOUN
taxlaw-9798	589	33	(	(	PUNCT
taxlaw-9798	589	34	aeoi	aeoi	NOUN
taxlaw-9798	589	35	)	)	PUNCT
taxlaw-9798	589	36	is	be	AUX
taxlaw-9798	589	37	to	to	PART
taxlaw-9798	589	38	detect	detect	VERB
taxlaw-9798	589	39	and	and	CCONJ
taxlaw-9798	589	40	deter	deter	VERB
taxlaw-9798	589	41	tax	tax	NOUN
taxlaw-9798	589	42	evasion	evasion	NOUN
taxlaw-9798	589	43	practices	practice	NOUN
taxlaw-9798	589	44	that	that	PRON
taxlaw-9798	589	45	involve	involve	VERB
taxlaw-9798	589	46	the	the	DET
taxlaw-9798	589	47	holding	holding	NOUN
taxlaw-9798	589	48	of	of	ADP
taxlaw-9798	589	49	undisclosed	undisclosed	ADJ
taxlaw-9798	589	50	offshore	offshore	ADJ
taxlaw-9798	589	51	financial	financial	ADJ
taxlaw-9798	589	52	assets.193	assets.193	PROPN
taxlaw-9798	589	53	while	while	SCONJ
taxlaw-9798	589	54	aeoi	aeoi	NOUN
taxlaw-9798	589	55	under	under	ADP
taxlaw-9798	589	56	crs	crs	PROPN
taxlaw-9798	589	57	is	be	AUX
taxlaw-9798	589	58	described	describe	VERB
taxlaw-9798	589	59	by	by	ADP
taxlaw-9798	589	60	the	the	DET
taxlaw-9798	589	61	oecd	oecd	PROPN
taxlaw-9798	589	62	as	as	ADP
taxlaw-9798	589	63	“	"	PUNCT
taxlaw-9798	589	64	the	the	DET
taxlaw-9798	589	65	largest	large	ADJ
taxlaw-9798	589	66	exchange	exchange	NOUN
taxlaw-9798	589	67	of	of	ADP
taxlaw-9798	589	68	tax	tax	NOUN
taxlaw-9798	589	69	information	information	NOUN
taxlaw-9798	589	70	in	in	ADP
taxlaw-9798	589	71	history,”194	history,”194	PROPN
taxlaw-9798	589	72	there	there	PRON
taxlaw-9798	589	73	are	be	VERB
taxlaw-9798	589	74	concerns	concern	NOUN
taxlaw-9798	589	75	that	that	SCONJ
taxlaw-9798	589	76	some	some	DET
taxlaw-9798	589	77	tax	tax	NOUN
taxlaw-9798	589	78	evaders	evader	NOUN
taxlaw-9798	589	79	use	use	VERB
taxlaw-9798	589	80	loopholes	loophole	NOUN
taxlaw-9798	589	81	and	and	CCONJ
taxlaw-9798	589	82	weaknesses	weakness	NOUN
taxlaw-9798	589	83	in	in	ADP
taxlaw-9798	589	84	the	the	DET
taxlaw-9798	589	85	crs	crs	PROPN
taxlaw-9798	589	86	regime	regime	NOUN
taxlaw-9798	589	87	to	to	PART
taxlaw-9798	589	88	circumvent	circumvent	VERB
taxlaw-9798	589	89	crs	crs	NOUN
taxlaw-9798	589	90	reporting	reporting	NOUN
taxlaw-9798	589	91	and	and	CCONJ
taxlaw-9798	589	92	avoid	avoid	VERB
taxlaw-9798	589	93	detection.195	detection.195	ADV
taxlaw-9798	589	94	the	the	DET
taxlaw-9798	589	95	oecd	oecd	PROPN
taxlaw-9798	589	96	published	publish	VERB
taxlaw-9798	589	97	the	the	DET
taxlaw-9798	589	98	crs	crs	PROPN
taxlaw-9798	589	99	mdrs	mdrs	PROPN
taxlaw-9798	589	100	as	as	ADP
taxlaw-9798	589	101	part	part	NOUN
taxlaw-9798	589	102	of	of	ADP
taxlaw-9798	589	103	efforts	effort	NOUN
taxlaw-9798	589	104	to	to	PART
taxlaw-9798	589	105	address	address	VERB
taxlaw-9798	589	106	these	these	DET
taxlaw-9798	589	107	loopholes	loophole	NOUN
taxlaw-9798	589	108	and	and	CCONJ
taxlaw-9798	589	109	weaknesses	weakness	NOUN
taxlaw-9798	589	110	,	,	PUNCT
taxlaw-9798	589	111	following	follow	VERB
taxlaw-9798	589	112	the	the	DET
taxlaw-9798	589	113	g7	g7	PROPN
taxlaw-9798	589	114	finance	finance	NOUN
taxlaw-9798	589	115	ministers	minister	NOUN
taxlaw-9798	589	116	’	'	PUNCT
taxlaw-9798	589	117	call	call	NOUN
taxlaw-9798	589	118	for	for	SCONJ
taxlaw-9798	589	119	the	the	DET
taxlaw-9798	589	120	oecd	oecd	PROPN
taxlaw-9798	589	121	to	to	PART
taxlaw-9798	589	122	“	"	PUNCT
taxlaw-9798	589	123	discuss	discuss	VERB
taxlaw-9798	589	124	possible	possible	ADJ
taxlaw-9798	589	125	ways	way	NOUN
taxlaw-9798	589	126	to	to	PART
taxlaw-9798	589	127	address	address	VERB
taxlaw-9798	589	128	arrangements	arrangement	NOUN
taxlaw-9798	589	129	designed	design	VERB
taxlaw-9798	589	130	to	to	PART
taxlaw-9798	589	131	circumvent	circumvent	VERB
taxlaw-9798	589	132	reporting	report	VERB
taxlaw-9798	589	133	under	under	ADP
taxlaw-9798	589	134	[	[	X
taxlaw-9798	589	135	crs	crs	PROPN
taxlaw-9798	589	136	]	]	PUNCT
taxlaw-9798	589	137	or	or	CCONJ
taxlaw-9798	589	138	aimed	aim	VERB
taxlaw-9798	589	139	at	at	ADP
taxlaw-9798	589	140	providing	provide	VERB
taxlaw-9798	589	141	beneficial	beneficial	ADJ
taxlaw-9798	589	142	owners	owner	NOUN
taxlaw-9798	589	143	with	with	ADP
taxlaw-9798	589	144	the	the	DET
taxlaw-9798	589	145	shelter	shelter	NOUN
taxlaw-9798	589	146	of	of	ADP
taxlaw-9798	589	147	non	non	PROPN
taxlaw-9798	589	148	190	190	NUM
taxlaw-9798	589	149	see	see	VERB
taxlaw-9798	589	150	crs	crs	PROPN
taxlaw-9798	589	151	mdrs	mdrs	PROPN
taxlaw-9798	589	152	,	,	PUNCT
taxlaw-9798	589	153	supra	supra	PROPN
taxlaw-9798	589	154	note	note	NOUN
taxlaw-9798	589	155	9	9	NUM
taxlaw-9798	589	156	.	.	PUNCT
taxlaw-9798	589	157	tax	tax	NOUN
taxlaw-9798	589	158	evasion	evasion	NOUN
taxlaw-9798	589	159	differs	differ	VERB
taxlaw-9798	589	160	from	from	ADP
taxlaw-9798	589	161	tax	tax	NOUN
taxlaw-9798	589	162	avoidance	avoidance	NOUN
taxlaw-9798	589	163	in	in	ADP
taxlaw-9798	589	164	that	that	SCONJ
taxlaw-9798	589	165	the	the	DET
taxlaw-9798	589	166	former	former	ADJ
taxlaw-9798	589	167	typically	typically	ADV
taxlaw-9798	589	168	involves	involve	VERB
taxlaw-9798	589	169	intentionally	intentionally	ADV
taxlaw-9798	589	170	misreporting	misreporte	VERB
taxlaw-9798	589	171	or	or	CCONJ
taxlaw-9798	589	172	failing	fail	VERB
taxlaw-9798	589	173	to	to	PART
taxlaw-9798	589	174	report	report	VERB
taxlaw-9798	589	175	taxable	taxable	ADJ
taxlaw-9798	589	176	income	income	NOUN
taxlaw-9798	589	177	,	,	PUNCT
taxlaw-9798	589	178	assets	asset	NOUN
taxlaw-9798	589	179	or	or	CCONJ
taxlaw-9798	589	180	schemes	scheme	NOUN
taxlaw-9798	589	181	to	to	ADP
taxlaw-9798	589	182	the	the	DET
taxlaw-9798	589	183	authorities	authority	NOUN
taxlaw-9798	589	184	.	.	PUNCT
taxlaw-9798	590	1	tax	tax	NOUN
taxlaw-9798	590	2	evasion	evasion	NOUN
taxlaw-9798	590	3	is	be	AUX
taxlaw-9798	590	4	generally	generally	ADV
taxlaw-9798	590	5	unambiguously	unambiguously	ADV
taxlaw-9798	590	6	illegal	illegal	ADJ
taxlaw-9798	590	7	.	.	PUNCT
taxlaw-9798	591	1	tax	tax	NOUN
taxlaw-9798	591	2	avoidance	avoidance	NOUN
taxlaw-9798	591	3	typically	typically	ADV
taxlaw-9798	591	4	involves	involve	VERB
taxlaw-9798	591	5	the	the	DET
taxlaw-9798	591	6	exploitation	exploitation	NOUN
taxlaw-9798	591	7	of	of	ADP
taxlaw-9798	591	8	loopholes	loophole	NOUN
taxlaw-9798	591	9	in	in	ADP
taxlaw-9798	591	10	tax	tax	NOUN
taxlaw-9798	591	11	requirements	requirement	NOUN
taxlaw-9798	591	12	to	to	PART
taxlaw-9798	591	13	minimize	minimize	VERB
taxlaw-9798	591	14	the	the	DET
taxlaw-9798	591	15	tax	tax	NOUN
taxlaw-9798	591	16	burden	burden	NOUN
taxlaw-9798	591	17	without	without	ADP
taxlaw-9798	591	18	any	any	DET
taxlaw-9798	591	19	falsified	falsified	ADJ
taxlaw-9798	591	20	or	or	CCONJ
taxlaw-9798	591	21	inaccurate	inaccurate	ADJ
taxlaw-9798	591	22	information	information	NOUN
taxlaw-9798	591	23	submitted	submit	VERB
taxlaw-9798	591	24	to	to	ADP
taxlaw-9798	591	25	the	the	DET
taxlaw-9798	591	26	authorities	authority	NOUN
taxlaw-9798	591	27	.	.	PUNCT
taxlaw-9798	592	1	for	for	ADP
taxlaw-9798	592	2	further	further	ADJ
taxlaw-9798	592	3	discussion	discussion	NOUN
taxlaw-9798	592	4	,	,	PUNCT
taxlaw-9798	592	5	see	see	VERB
taxlaw-9798	592	6	erich	erich	PROPN
taxlaw-9798	592	7	kirchler	kirchler	PROPN
taxlaw-9798	592	8	et	et	PROPN
taxlaw-9798	592	9	al	al	PROPN
taxlaw-9798	592	10	.	.	PROPN
taxlaw-9798	592	11	,	,	PUNCT
taxlaw-9798	592	12	everyday	everyday	ADJ
taxlaw-9798	592	13	representations	representation	NOUN
taxlaw-9798	592	14	of	of	ADP
taxlaw-9798	592	15	tax	tax	NOUN
taxlaw-9798	592	16	avoidance	avoidance	NOUN
taxlaw-9798	592	17	,	,	PUNCT
taxlaw-9798	592	18	tax	tax	NOUN
taxlaw-9798	592	19	evasion	evasion	NOUN
taxlaw-9798	592	20	,	,	PUNCT
taxlaw-9798	592	21	and	and	CCONJ
taxlaw-9798	592	22	tax	tax	NOUN
taxlaw-9798	592	23	flight	flight	NOUN
taxlaw-9798	592	24	:	:	PUNCT
taxlaw-9798	592	25	do	do	AUX
taxlaw-9798	592	26	legal	legal	ADJ
taxlaw-9798	592	27	differences	difference	NOUN
taxlaw-9798	592	28	matter	matter	VERB
taxlaw-9798	592	29	?	?	PUNCT
taxlaw-9798	592	30	,	,	PUNCT
taxlaw-9798	592	31	24	24	NUM
taxlaw-9798	592	32	j.	j.	PROPN
taxlaw-9798	592	33	econ	econ	PROPN
taxlaw-9798	592	34	.	.	PUNCT
taxlaw-9798	593	1	psychol	psychol	PROPN
taxlaw-9798	593	2	.	.	PROPN
taxlaw-9798	594	1	535	535	NUM
taxlaw-9798	594	2	(	(	PUNCT
taxlaw-9798	594	3	2003	2003	NUM
taxlaw-9798	594	4	)	)	PUNCT
taxlaw-9798	594	5	;	;	PUNCT
taxlaw-9798	594	6	paul	paul	PROPN
taxlaw-9798	594	7	merks	merks	PROPN
taxlaw-9798	594	8	,	,	PUNCT
taxlaw-9798	594	9	tax	tax	NOUN
taxlaw-9798	594	10	evasion	evasion	NOUN
taxlaw-9798	594	11	,	,	PUNCT
taxlaw-9798	594	12	tax	tax	NOUN
taxlaw-9798	594	13	avoidance	avoidance	NOUN
taxlaw-9798	594	14	and	and	CCONJ
taxlaw-9798	594	15	tax	tax	NOUN
taxlaw-9798	594	16	planning	planning	NOUN
taxlaw-9798	594	17	,	,	PUNCT
taxlaw-9798	594	18	34	34	NUM
taxlaw-9798	594	19	intertax	intertax	NOUN
taxlaw-9798	594	20	272	272	NUM
taxlaw-9798	594	21	(	(	PUNCT
taxlaw-9798	594	22	2006	2006	NUM
taxlaw-9798	594	23	)	)	PUNCT
taxlaw-9798	594	24	;	;	PUNCT
taxlaw-9798	594	25	joel	joel	PROPN
taxlaw-9798	594	26	slemrod	slemrod	PROPN
taxlaw-9798	594	27	,	,	PUNCT
taxlaw-9798	594	28	tax	tax	NOUN
taxlaw-9798	594	29	compliance	compliance	NOUN
taxlaw-9798	594	30	and	and	CCONJ
taxlaw-9798	594	31	enforcement	enforcement	NOUN
taxlaw-9798	594	32	,	,	PUNCT
taxlaw-9798	594	33	57	57	NUM
taxlaw-9798	594	34	j.	j.	PROPN
taxlaw-9798	594	35	econ	econ	PROPN
taxlaw-9798	594	36	.	.	PUNCT
taxlaw-9798	594	37	lit	lit	PROPN
taxlaw-9798	594	38	.	.	PUNCT
taxlaw-9798	595	1	904	904	NUM
taxlaw-9798	595	2	(	(	PUNCT
taxlaw-9798	595	3	2019	2019	NUM
taxlaw-9798	595	4	)	)	PUNCT
taxlaw-9798	595	5	(	(	PUNCT
taxlaw-9798	595	6	providing	provide	VERB
taxlaw-9798	595	7	a	a	DET
taxlaw-9798	595	8	survey	survey	NOUN
taxlaw-9798	595	9	of	of	ADP
taxlaw-9798	595	10	recent	recent	ADJ
taxlaw-9798	595	11	empirical	empirical	ADJ
taxlaw-9798	595	12	literature	literature	NOUN
taxlaw-9798	595	13	on	on	ADP
taxlaw-9798	595	14	tax	tax	NOUN
taxlaw-9798	595	15	evasion	evasion	NOUN
taxlaw-9798	595	16	and	and	CCONJ
taxlaw-9798	595	17	tax	tax	NOUN
taxlaw-9798	595	18	compliance	compliance	NOUN
taxlaw-9798	595	19	)	)	PUNCT
taxlaw-9798	595	20	.	.	PUNCT
taxlaw-9798	596	1	191	191	NUM
taxlaw-9798	596	2	see	see	VERB
taxlaw-9798	596	3	oecd	oecd	PROPN
taxlaw-9798	596	4	,	,	PUNCT
taxlaw-9798	596	5	standard	standard	NOUN
taxlaw-9798	596	6	for	for	ADP
taxlaw-9798	596	7	automatic	automatic	ADJ
taxlaw-9798	596	8	exchange	exchange	NOUN
taxlaw-9798	596	9	of	of	ADP
taxlaw-9798	596	10	financial	financial	ADJ
taxlaw-9798	596	11	account	account	NOUN
taxlaw-9798	596	12	information	information	NOUN
taxlaw-9798	596	13	in	in	ADP
taxlaw-9798	596	14	tax	tax	NOUN
taxlaw-9798	596	15	matters	matter	NOUN
taxlaw-9798	596	16	(	(	PUNCT
taxlaw-9798	596	17	2014	2014	NUM
taxlaw-9798	596	18	)	)	PUNCT
taxlaw-9798	597	1	[	[	X
taxlaw-9798	597	2	hereinafter	hereinafter	NOUN
taxlaw-9798	597	3	crs	crs	PROPN
taxlaw-9798	597	4	]	]	PUNCT
taxlaw-9798	597	5	.	.	PUNCT
taxlaw-9798	598	1	192	192	NUM
taxlaw-9798	598	2	for	for	ADP
taxlaw-9798	598	3	further	further	ADJ
taxlaw-9798	598	4	background	background	NOUN
taxlaw-9798	598	5	about	about	ADP
taxlaw-9798	598	6	crs	crs	PROPN
taxlaw-9798	598	7	,	,	PUNCT
taxlaw-9798	598	8	see	see	VERB
taxlaw-9798	598	9	oecd	oecd	PROPN
taxlaw-9798	598	10	,	,	PUNCT
taxlaw-9798	598	11	standard	standard	NOUN
taxlaw-9798	598	12	for	for	ADP
taxlaw-9798	598	13	automatic	automatic	ADJ
taxlaw-9798	598	14	exchange	exchange	NOUN
taxlaw-9798	598	15	of	of	ADP
taxlaw-9798	598	16	financial	financial	ADJ
taxlaw-9798	598	17	account	account	NOUN
taxlaw-9798	598	18	information	information	NOUN
taxlaw-9798	598	19	in	in	ADP
taxlaw-9798	598	20	tax	tax	NOUN
taxlaw-9798	598	21	matters	matter	NOUN
taxlaw-9798	598	22	9–10	9–10	NOUN
taxlaw-9798	598	23	(	(	PUNCT
taxlaw-9798	598	24	2d	2d	NUM
taxlaw-9798	598	25	ed	ed	NOUN
taxlaw-9798	598	26	.	.	PROPN
taxlaw-9798	598	27	2017	2017	NUM
taxlaw-9798	598	28	)	)	PUNCT
taxlaw-9798	598	29	;	;	PUNCT
taxlaw-9798	598	30	see	see	VERB
taxlaw-9798	598	31	also	also	ADV
taxlaw-9798	598	32	william	william	PROPN
taxlaw-9798	598	33	h.	h.	PROPN
taxlaw-9798	598	34	byrnes	byrnes	PROPN
taxlaw-9798	598	35	,	,	PUNCT
taxlaw-9798	598	36	lexisnexis	lexisnexis	NOUN
taxlaw-9798	598	37	guide	guide	NOUN
taxlaw-9798	598	38	to	to	ADP
taxlaw-9798	598	39	fatca	fatca	PROPN
taxlaw-9798	598	40	&	&	CCONJ
taxlaw-9798	598	41	crs	crs	PROPN
taxlaw-9798	598	42	compliance	compliance	NOUN
taxlaw-9798	598	43	(	(	PUNCT
taxlaw-9798	598	44	2020	2020	NUM
taxlaw-9798	598	45	)	)	PUNCT
taxlaw-9798	598	46	.	.	PUNCT
taxlaw-9798	599	1	193	193	NUM
taxlaw-9798	599	2	see	see	VERB
taxlaw-9798	599	3	markus	markus	NOUN
taxlaw-9798	599	4	meinzer	meinzer	NOUN
taxlaw-9798	599	5	,	,	PUNCT
taxlaw-9798	599	6	automatic	automatic	ADJ
taxlaw-9798	599	7	exchange	exchange	NOUN
taxlaw-9798	599	8	of	of	ADP
taxlaw-9798	599	9	information	information	NOUN
taxlaw-9798	599	10	as	as	ADP
taxlaw-9798	599	11	the	the	DET
taxlaw-9798	599	12	new	new	ADJ
taxlaw-9798	599	13	global	global	ADJ
taxlaw-9798	599	14	standard	standard	NOUN
taxlaw-9798	599	15	:	:	PUNCT
taxlaw-9798	599	16	the	the	DET
taxlaw-9798	599	17	end	end	NOUN
taxlaw-9798	599	18	of	of	ADP
taxlaw-9798	599	19	(	(	PUNCT
taxlaw-9798	599	20	offshore	offshore	ADJ
taxlaw-9798	599	21	tax	tax	NOUN
taxlaw-9798	599	22	evasion	evasion	NOUN
taxlaw-9798	599	23	)	)	PUNCT
taxlaw-9798	599	24	history	history	NOUN
taxlaw-9798	599	25	,	,	PUNCT
taxlaw-9798	599	26	in	in	ADP
taxlaw-9798	599	27	automatic	automatic	ADJ
taxlaw-9798	599	28	exchange	exchange	NOUN
taxlaw-9798	599	29	of	of	ADP
taxlaw-9798	599	30	information	information	NOUN
taxlaw-9798	599	31	and	and	CCONJ
taxlaw-9798	599	32	prospects	prospect	NOUN
taxlaw-9798	599	33	of	of	ADP
taxlaw-9798	599	34	turkish	turkish	ADJ
taxlaw-9798	599	35	-	-	PUNCT
taxlaw-9798	599	36	german	german	ADJ
taxlaw-9798	599	37	cooperation	cooperation	NOUN
taxlaw-9798	599	38	(	(	PUNCT
taxlaw-9798	599	39	leyla	leyla	NOUN
taxlaw-9798	599	40	ateş	ateş	PROPN
taxlaw-9798	599	41	&	&	CCONJ
taxlaw-9798	599	42	joachim	joachim	PROPN
taxlaw-9798	599	43	englisch	englisch	PROPN
taxlaw-9798	599	44	ed	ed	PROPN
taxlaw-9798	599	45	.	.	PROPN
taxlaw-9798	599	46	,	,	PUNCT
taxlaw-9798	599	47	2017	2017	NUM
taxlaw-9798	599	48	)	)	PUNCT
taxlaw-9798	599	49	.	.	PUNCT
taxlaw-9798	600	1	194	194	NUM
taxlaw-9798	600	2	oecd	oecd	NOUN
taxlaw-9798	600	3	,	,	PUNCT
taxlaw-9798	600	4	implementation	implementation	NOUN
taxlaw-9798	600	5	of	of	ADP
taxlaw-9798	600	6	tax	tax	NOUN
taxlaw-9798	600	7	transparency	transparency	NOUN
taxlaw-9798	600	8	initiative	initiative	NOUN
taxlaw-9798	600	9	delivering	deliver	VERB
taxlaw-9798	600	10	concrete	concrete	ADJ
taxlaw-9798	600	11	and	and	CCONJ
taxlaw-9798	600	12	impressive	impressive	ADJ
taxlaw-9798	600	13	results	result	NOUN
taxlaw-9798	600	14	,	,	PUNCT
taxlaw-9798	600	15	june	june	PROPN
taxlaw-9798	600	16	7	7	NUM
taxlaw-9798	600	17	,	,	PUNCT
taxlaw-9798	600	18	2019	2019	NUM
taxlaw-9798	600	19	,	,	PUNCT
taxlaw-9798	600	20	https://www.oecd.org/newsroom/implementation-of-tax-transparencyinitiative-delivering-concrete-and-impressive-results.htm	https://www.oecd.org/newsroom/implementation-of-tax-transparencyinitiative-delivering-concrete-and-impressive-results.htm	X
taxlaw-9798	600	21	,	,	PUNCT
taxlaw-9798	600	22	[	[	X
taxlaw-9798	600	23	https://perma.cc/729n-ukua	https://perma.cc/729n-ukua	NOUN
taxlaw-9798	600	24	]	]	PUNCT
taxlaw-9798	600	25	.	.	PUNCT
taxlaw-9798	601	1	195	195	NUM
taxlaw-9798	601	2	see	see	NOUN
taxlaw-9798	601	3	,	,	PUNCT
taxlaw-9798	601	4	e.g.	e.g.	ADV
taxlaw-9798	601	5	,	,	PUNCT
taxlaw-9798	601	6	peter	peter	PROPN
taxlaw-9798	601	7	a.	a.	PROPN
taxlaw-9798	601	8	cotorceanu	cotorceanu	PROPN
taxlaw-9798	601	9	,	,	PUNCT
taxlaw-9798	601	10	hiding	hide	VERB
taxlaw-9798	601	11	in	in	ADP
taxlaw-9798	601	12	plain	plain	ADJ
taxlaw-9798	601	13	sight	sight	NOUN
taxlaw-9798	601	14	:	:	PUNCT
taxlaw-9798	601	15	how	how	SCONJ
taxlaw-9798	601	16	non	non	ADJ
taxlaw-9798	601	17	-	-	ADJ
taxlaw-9798	601	18	u.s	u.s	PROPN
taxlaw-9798	601	19	.	.	PROPN
taxlaw-9798	601	20	persons	person	NOUN
taxlaw-9798	601	21	can	can	AUX
taxlaw-9798	601	22	legally	legally	ADV
taxlaw-9798	601	23	avoid	avoid	VERB
taxlaw-9798	601	24	reporting	report	VERB
taxlaw-9798	601	25	under	under	ADP
taxlaw-9798	601	26	both	both	CCONJ
taxlaw-9798	601	27	fatca	fatca	ADJ
taxlaw-9798	601	28	and	and	CCONJ
taxlaw-9798	601	29	gatca	gatca	NOUN
taxlaw-9798	601	30	,	,	PUNCT
taxlaw-9798	601	31	trusts	trust	NOUN
taxlaw-9798	601	32	&	&	CCONJ
taxlaw-9798	601	33	trustees	trustee	NOUN
taxlaw-9798	601	34	21	21	NUM
taxlaw-9798	601	35	:	:	PUNCT
taxlaw-9798	601	36	1050–63	1050–63	NUM
taxlaw-9798	601	37	(	(	PUNCT
taxlaw-9798	601	38	2015	2015	NUM
taxlaw-9798	601	39	)	)	PUNCT
taxlaw-9798	601	40	;	;	PUNCT
taxlaw-9798	601	41	andres	andres	PROPN
taxlaw-9798	601	42	knobel	knobel	PROPN
taxlaw-9798	601	43	&	&	CCONJ
taxlaw-9798	601	44	markus	markus	PROPN
taxlaw-9798	601	45	meinzer	meinzer	NOUN
taxlaw-9798	601	46	,	,	PUNCT
taxlaw-9798	601	47	“	"	PUNCT
taxlaw-9798	601	48	the	the	DET
taxlaw-9798	601	49	end	end	NOUN
taxlaw-9798	601	50	of	of	ADP
taxlaw-9798	601	51	bank	bank	NOUN
taxlaw-9798	601	52	secrecy	secrecy	NOUN
taxlaw-9798	601	53	”	"	PUNCT
taxlaw-9798	601	54	?	?	PUNCT
taxlaw-9798	602	1	bridging	bridge	VERB
taxlaw-9798	602	2	the	the	DET
taxlaw-9798	602	3	gap	gap	NOUN
taxlaw-9798	602	4	to	to	PART
taxlaw-9798	602	5	effective	effective	ADJ
taxlaw-9798	602	6	automatic	automatic	ADJ
taxlaw-9798	602	7	information	information	NOUN
taxlaw-9798	602	8	exchange	exchange	NOUN
taxlaw-9798	602	9	:	:	PUNCT
taxlaw-9798	602	10	an	an	DET
taxlaw-9798	602	11	evaluation	evaluation	NOUN
taxlaw-9798	602	12	of	of	ADP
taxlaw-9798	602	13	oecd	oecd	PROPN
taxlaw-9798	602	14	’s	’s	PART
taxlaw-9798	602	15	common	common	ADJ
taxlaw-9798	602	16	reporting	reporting	NOUN
taxlaw-9798	602	17	standard	standard	NOUN
taxlaw-9798	602	18	,	,	PUNCT
taxlaw-9798	602	19	tax	tax	NOUN
taxlaw-9798	602	20	just	just	ADV
taxlaw-9798	602	21	.	.	PUNCT
taxlaw-9798	603	1	network	network	NOUN
taxlaw-9798	603	2	(	(	PUNCT
taxlaw-9798	603	3	2014	2014	NUM
taxlaw-9798	603	4	)	)	PUNCT
taxlaw-9798	603	5	;	;	PUNCT
taxlaw-9798	603	6	andres	andres	PROPN
taxlaw-9798	603	7	knobel	knobel	PROPN
taxlaw-9798	603	8	&	&	CCONJ
taxlaw-9798	603	9	frederik	frederik	PROPN
taxlaw-9798	603	10	heitmüller	heitmüller	PROPN
taxlaw-9798	603	11	,	,	PUNCT
taxlaw-9798	603	12	citizenship	citizenship	NOUN
taxlaw-9798	603	13	and	and	CCONJ
taxlaw-9798	603	14	residency	residency	NOUN
taxlaw-9798	603	15	by	by	ADP
taxlaw-9798	603	16	investment	investment	NOUN
taxlaw-9798	603	17	schemes	scheme	NOUN
taxlaw-9798	603	18	:	:	PUNCT
taxlaw-9798	603	19	potential	potential	ADJ
taxlaw-9798	603	20	to	to	PART
taxlaw-9798	603	21	avoid	avoid	VERB
taxlaw-9798	603	22	the	the	DET
taxlaw-9798	603	23	common	common	ADJ
taxlaw-9798	603	24	reporting	reporting	NOUN
taxlaw-9798	603	25	standard	standard	NOUN
taxlaw-9798	603	26	for	for	ADP
taxlaw-9798	603	27	automatic	automatic	ADJ
taxlaw-9798	603	28	exchange	exchange	NOUN
taxlaw-9798	603	29	of	of	ADP
taxlaw-9798	603	30	information	information	NOUN
taxlaw-9798	603	31	,	,	PUNCT
taxlaw-9798	603	32	tax	tax	NOUN
taxlaw-9798	603	33	just	just	ADV
taxlaw-9798	603	34	.	.	PUNCT
taxlaw-9798	604	1	network	network	NOUN
taxlaw-9798	604	2	(	(	PUNCT
taxlaw-9798	604	3	2018	2018	NUM
taxlaw-9798	604	4	)	)	PUNCT
taxlaw-9798	604	5	.	.	PUNCT
taxlaw-9798	605	1	150	150	NUM
taxlaw-9798	605	2	columbia	columbia	PROPN
taxlaw-9798	605	3	journal	journal	PROPN
taxlaw-9798	605	4	of	of	ADP
taxlaw-9798	605	5	tax	tax	NOUN
taxlaw-9798	605	6	law	law	NOUN
taxlaw-9798	606	1	[	[	X
taxlaw-9798	606	2	vol	vol	NOUN
taxlaw-9798	606	3	:	:	PUNCT
taxlaw-9798	606	4	13:2	13:2	NUM
taxlaw-9798	606	5	transparent	transparent	ADJ
taxlaw-9798	606	6	structures	structure	NOUN
taxlaw-9798	606	7	”	"	PUNCT
taxlaw-9798	606	8	as	as	SCONJ
taxlaw-9798	606	9	such	such	ADJ
taxlaw-9798	606	10	arrangements	arrangement	NOUN
taxlaw-9798	606	11	frustrate	frustrate	VERB
taxlaw-9798	606	12	the	the	DET
taxlaw-9798	606	13	fight	fight	NOUN
taxlaw-9798	606	14	against	against	ADP
taxlaw-9798	606	15	tax	tax	PROPN
taxlaw-9798	606	16	evasion.196	evasion.196	PROPN
taxlaw-9798	606	17	crs	crs	PROPN
taxlaw-9798	606	18	mdrs	mdrs	PROPN
taxlaw-9798	606	19	are	be	AUX
taxlaw-9798	606	20	a	a	DET
taxlaw-9798	606	21	model	model	NOUN
taxlaw-9798	606	22	set	set	NOUN
taxlaw-9798	606	23	of	of	ADP
taxlaw-9798	606	24	rules	rule	NOUN
taxlaw-9798	606	25	that	that	PRON
taxlaw-9798	606	26	can	can	AUX
taxlaw-9798	606	27	be	be	AUX
taxlaw-9798	606	28	adopted	adopt	VERB
taxlaw-9798	606	29	by	by	ADP
taxlaw-9798	606	30	countries	country	NOUN
taxlaw-9798	606	31	voluntarily	voluntarily	ADV
taxlaw-9798	606	32	.	.	PUNCT
taxlaw-9798	607	1	crs	crs	PROPN
taxlaw-9798	607	2	mdrs	mdrs	PROPN
taxlaw-9798	607	3	adopt	adopt	VERB
taxlaw-9798	607	4	a	a	DET
taxlaw-9798	607	5	disclosure	disclosure	NOUN
taxlaw-9798	607	6	framework	framework	NOUN
taxlaw-9798	607	7	similar	similar	ADJ
taxlaw-9798	607	8	to	to	ADP
taxlaw-9798	607	9	that	that	PRON
taxlaw-9798	607	10	recommended	recommend	VERB
taxlaw-9798	607	11	in	in	ADP
taxlaw-9798	607	12	action	action	NOUN
taxlaw-9798	607	13	12	12	NUM
taxlaw-9798	607	14	and	and	CCONJ
taxlaw-9798	607	15	by	by	ADP
taxlaw-9798	607	16	the	the	DET
taxlaw-9798	607	17	eu	eu	PROPN
taxlaw-9798	607	18	commission	commission	PROPN
taxlaw-9798	607	19	report	report	NOUN
taxlaw-9798	607	20	that	that	PRON
taxlaw-9798	607	21	led	lead	VERB
taxlaw-9798	607	22	to	to	ADP
taxlaw-9798	607	23	the	the	DET
taxlaw-9798	607	24	drafting	drafting	NOUN
taxlaw-9798	607	25	of	of	ADP
taxlaw-9798	607	26	dac	dac	PROPN
taxlaw-9798	607	27	6.197	6.197	NUM
taxlaw-9798	607	28	under	under	ADP
taxlaw-9798	607	29	crs	crs	PROPN
taxlaw-9798	607	30	mdrs	mdr	NOUN
taxlaw-9798	607	31	,	,	PUNCT
taxlaw-9798	607	32	“	"	PUNCT
taxlaw-9798	607	33	crs	crs	NOUN
taxlaw-9798	607	34	avoidance	avoidance	NOUN
taxlaw-9798	607	35	arrangements	arrangement	NOUN
taxlaw-9798	607	36	”	"	PUNCT
taxlaw-9798	607	37	and	and	CCONJ
taxlaw-9798	607	38	“	"	PUNCT
taxlaw-9798	607	39	opaque	opaque	ADJ
taxlaw-9798	607	40	offshore	offshore	ADJ
taxlaw-9798	607	41	structures	structure	NOUN
taxlaw-9798	607	42	”	"	PUNCT
taxlaw-9798	607	43	are	be	AUX
taxlaw-9798	607	44	required	require	VERB
taxlaw-9798	607	45	to	to	PART
taxlaw-9798	607	46	be	be	AUX
taxlaw-9798	607	47	reported	report	VERB
taxlaw-9798	607	48	.	.	PUNCT
taxlaw-9798	608	1	a	a	DET
taxlaw-9798	608	2	crs	crs	PROPN
taxlaw-9798	608	3	avoidance	avoidance	NOUN
taxlaw-9798	608	4	arrangement	arrangement	NOUN
taxlaw-9798	608	5	is	be	AUX
taxlaw-9798	608	6	defined	define	VERB
taxlaw-9798	608	7	as	as	ADP
taxlaw-9798	608	8	“	"	PUNCT
taxlaw-9798	608	9	any	any	DET
taxlaw-9798	608	10	arrangement	arrangement	NOUN
taxlaw-9798	608	11	for	for	ADP
taxlaw-9798	608	12	which	which	PRON
taxlaw-9798	608	13	it	it	PRON
taxlaw-9798	608	14	is	be	AUX
taxlaw-9798	608	15	reasonable	reasonable	ADJ
taxlaw-9798	608	16	to	to	PART
taxlaw-9798	608	17	conclude	conclude	VERB
taxlaw-9798	608	18	…	…	PUNCT
taxlaw-9798	608	19	is	be	AUX
taxlaw-9798	608	20	designed	design	VERB
taxlaw-9798	608	21	to	to	PART
taxlaw-9798	608	22	circumvent	circumvent	VERB
taxlaw-9798	608	23	or	or	CCONJ
taxlaw-9798	608	24	is	be	AUX
taxlaw-9798	608	25	marketed	market	VERB
taxlaw-9798	608	26	as	as	ADP
taxlaw-9798	608	27	,	,	PUNCT
taxlaw-9798	608	28	or	or	CCONJ
taxlaw-9798	608	29	has	have	VERB
taxlaw-9798	608	30	the	the	DET
taxlaw-9798	608	31	effect	effect	NOUN
taxlaw-9798	608	32	of	of	ADP
taxlaw-9798	608	33	,	,	PUNCT
taxlaw-9798	608	34	circumventing	circumvent	VERB
taxlaw-9798	608	35	crs	crs	NOUN
taxlaw-9798	608	36	legislation	legislation	NOUN
taxlaw-9798	608	37	or	or	CCONJ
taxlaw-9798	608	38	exploiting	exploit	VERB
taxlaw-9798	608	39	an	an	DET
taxlaw-9798	608	40	absence	absence	NOUN
taxlaw-9798	608	41	thereof	thereof	ADV
taxlaw-9798	608	42	.	.	PUNCT
taxlaw-9798	609	1	”198	”198	VERB
taxlaw-9798	609	2	an	an	DET
taxlaw-9798	609	3	opaque	opaque	ADJ
taxlaw-9798	609	4	offshore	offshore	ADJ
taxlaw-9798	609	5	structure	structure	NOUN
taxlaw-9798	609	6	“	"	PUNCT
taxlaw-9798	609	7	means	mean	VERB
taxlaw-9798	609	8	a	a	DET
taxlaw-9798	609	9	passive	passive	ADJ
taxlaw-9798	609	10	offshore	offshore	ADJ
taxlaw-9798	609	11	vehicle	vehicle	NOUN
taxlaw-9798	609	12	that	that	PRON
taxlaw-9798	609	13	is	be	AUX
taxlaw-9798	609	14	held	hold	VERB
taxlaw-9798	609	15	through	through	ADP
taxlaw-9798	609	16	an	an	DET
taxlaw-9798	609	17	opaque	opaque	ADJ
taxlaw-9798	609	18	structure	structure	NOUN
taxlaw-9798	609	19	.	.	PUNCT
taxlaw-9798	610	1	”199	”199	PUNCT
taxlaw-9798	610	2	these	these	DET
taxlaw-9798	610	3	hallmarks	hallmark	NOUN
taxlaw-9798	610	4	specifically	specifically	ADV
taxlaw-9798	610	5	identify	identify	VERB
taxlaw-9798	610	6	arrangements	arrangement	NOUN
taxlaw-9798	610	7	which	which	PRON
taxlaw-9798	610	8	attempt	attempt	VERB
taxlaw-9798	610	9	to	to	PART
taxlaw-9798	610	10	avoid	avoid	VERB
taxlaw-9798	610	11	crs	crs	PROPN
taxlaw-9798	610	12	reporting	reporting	NOUN
taxlaw-9798	610	13	or	or	CCONJ
taxlaw-9798	610	14	the	the	DET
taxlaw-9798	610	15	identification	identification	NOUN
taxlaw-9798	610	16	of	of	ADP
taxlaw-9798	610	17	beneficial	beneficial	ADJ
taxlaw-9798	610	18	ownership	ownership	NOUN
taxlaw-9798	610	19	.	.	PUNCT
taxlaw-9798	611	1	similar	similar	ADJ
taxlaw-9798	611	2	to	to	ADP
taxlaw-9798	611	3	dac	dac	PROPN
taxlaw-9798	611	4	6	6	NUM
taxlaw-9798	611	5	,	,	PUNCT
taxlaw-9798	611	6	under	under	ADP
taxlaw-9798	611	7	crs	crs	PROPN
taxlaw-9798	611	8	mdrs	mdr	NOUN
taxlaw-9798	611	9	,	,	PUNCT
taxlaw-9798	611	10	“	"	PUNCT
taxlaw-9798	611	11	intermediaries	intermediary	NOUN
taxlaw-9798	611	12	”	"	PUNCT
taxlaw-9798	611	13	of	of	ADP
taxlaw-9798	611	14	crs	crs	PROPN
taxlaw-9798	611	15	avoidance	avoidance	NOUN
taxlaw-9798	611	16	arrangements	arrangement	NOUN
taxlaw-9798	611	17	and	and	CCONJ
taxlaw-9798	611	18	opaque	opaque	ADJ
taxlaw-9798	611	19	offshore	offshore	ADJ
taxlaw-9798	611	20	structures	structure	NOUN
taxlaw-9798	611	21	are	be	AUX
taxlaw-9798	611	22	subject	subject	ADJ
taxlaw-9798	611	23	to	to	ADP
taxlaw-9798	611	24	the	the	DET
taxlaw-9798	611	25	primary	primary	ADJ
taxlaw-9798	611	26	reporting	reporting	NOUN
taxlaw-9798	611	27	obligation.200	obligation.200	ADP
taxlaw-9798	611	28	an	an	DET
taxlaw-9798	611	29	intermediary	intermediary	NOUN
taxlaw-9798	611	30	is	be	AUX
taxlaw-9798	611	31	defined	define	VERB
taxlaw-9798	611	32	under	under	ADP
taxlaw-9798	611	33	crs	crs	PROPN
taxlaw-9798	611	34	mdrs	mdrs	PROPN
taxlaw-9798	611	35	as	as	ADP
taxlaw-9798	611	36	being	be	AUX
taxlaw-9798	611	37	promoters	promoter	NOUN
taxlaw-9798	611	38	(	(	PUNCT
taxlaw-9798	611	39	“	"	PUNCT
taxlaw-9798	611	40	any	any	DET
taxlaw-9798	611	41	person	person	NOUN
taxlaw-9798	611	42	responsible	responsible	ADJ
taxlaw-9798	611	43	for	for	ADP
taxlaw-9798	611	44	the	the	DET
taxlaw-9798	611	45	design	design	NOUN
taxlaw-9798	611	46	or	or	CCONJ
taxlaw-9798	611	47	marketing	marketing	NOUN
taxlaw-9798	611	48	of	of	ADP
taxlaw-9798	611	49	a	a	DET
taxlaw-9798	611	50	crs	crs	NOUN
taxlaw-9798	611	51	avoidance	avoidance	NOUN
taxlaw-9798	611	52	arrangement	arrangement	NOUN
taxlaw-9798	611	53	or	or	CCONJ
taxlaw-9798	611	54	an	an	DET
taxlaw-9798	611	55	opaque	opaque	ADJ
taxlaw-9798	611	56	offshore	offshore	ADJ
taxlaw-9798	611	57	structure	structure	NOUN
taxlaw-9798	611	58	”	"	PUNCT
taxlaw-9798	611	59	)	)	PUNCT
taxlaw-9798	611	60	and	and	CCONJ
taxlaw-9798	611	61	service	service	NOUN
taxlaw-9798	611	62	providers	provider	NOUN
taxlaw-9798	611	63	(	(	PUNCT
taxlaw-9798	611	64	“	"	PUNCT
taxlaw-9798	611	65	any	any	DET
taxlaw-9798	611	66	person	person	NOUN
taxlaw-9798	611	67	that	that	PRON
taxlaw-9798	611	68	provides	provide	VERB
taxlaw-9798	611	69	relevant	relevant	ADJ
taxlaw-9798	611	70	services	service	NOUN
taxlaw-9798	611	71	in	in	ADP
taxlaw-9798	611	72	respect	respect	NOUN
taxlaw-9798	611	73	of	of	ADP
taxlaw-9798	611	74	a	a	DET
taxlaw-9798	611	75	crs	crs	NOUN
taxlaw-9798	611	76	avoidance	avoidance	NOUN
taxlaw-9798	611	77	arrangement	arrangement	NOUN
taxlaw-9798	611	78	or	or	CCONJ
taxlaw-9798	611	79	opaque	opaque	ADJ
taxlaw-9798	611	80	offshore	offshore	ADJ
taxlaw-9798	611	81	structure	structure	NOUN
taxlaw-9798	611	82	in	in	ADP
taxlaw-9798	611	83	circumstances	circumstance	NOUN
taxlaw-9798	611	84	where	where	SCONJ
taxlaw-9798	611	85	the	the	DET
taxlaw-9798	611	86	person	person	NOUN
taxlaw-9798	611	87	providing	provide	VERB
taxlaw-9798	611	88	such	such	ADJ
taxlaw-9798	611	89	services	service	NOUN
taxlaw-9798	611	90	could	could	AUX
taxlaw-9798	611	91	reasonably	reasonably	ADV
taxlaw-9798	611	92	be	be	AUX
taxlaw-9798	611	93	expected	expect	VERB
taxlaw-9798	611	94	to	to	PART
taxlaw-9798	611	95	know	know	VERB
taxlaw-9798	611	96	that	that	SCONJ
taxlaw-9798	611	97	the	the	DET
taxlaw-9798	611	98	arrangement	arrangement	NOUN
taxlaw-9798	611	99	or	or	CCONJ
taxlaw-9798	611	100	structure	structure	NOUN
taxlaw-9798	611	101	is	be	AUX
taxlaw-9798	611	102	a	a	DET
taxlaw-9798	611	103	crs	crs	NOUN
taxlaw-9798	611	104	avoidance	avoidance	NOUN
taxlaw-9798	611	105	arrangement	arrangement	NOUN
taxlaw-9798	611	106	or	or	CCONJ
taxlaw-9798	611	107	an	an	DET
taxlaw-9798	611	108	opaque	opaque	ADJ
taxlaw-9798	611	109	offshore	offshore	ADJ
taxlaw-9798	611	110	structure	structure	NOUN
taxlaw-9798	611	111	.	.	PUNCT
taxlaw-9798	611	112	”)201	”)201	PUNCT
taxlaw-9798	612	1	“	"	PUNCT
taxlaw-9798	612	2	relevant	relevant	ADJ
taxlaw-9798	612	3	services	service	NOUN
taxlaw-9798	612	4	”	"	PUNCT
taxlaw-9798	612	5	include	include	VERB
taxlaw-9798	612	6	“	"	PUNCT
taxlaw-9798	612	7	assistance	assistance	NOUN
taxlaw-9798	612	8	or	or	CCONJ
taxlaw-9798	612	9	advice	advice	NOUN
taxlaw-9798	612	10	with	with	ADP
taxlaw-9798	612	11	respect	respect	NOUN
taxlaw-9798	612	12	to	to	ADP
taxlaw-9798	612	13	the	the	DET
taxlaw-9798	612	14	design	design	NOUN
taxlaw-9798	612	15	,	,	PUNCT
taxlaw-9798	612	16	marketing	marketing	NOUN
taxlaw-9798	612	17	,	,	PUNCT
taxlaw-9798	612	18	196	196	NUM
taxlaw-9798	612	19	see	see	VERB
taxlaw-9798	612	20	g7	g7	PROPN
taxlaw-9798	612	21	finance	finance	NOUN
taxlaw-9798	612	22	ministers	minister	NOUN
taxlaw-9798	612	23	,	,	PUNCT
taxlaw-9798	612	24	g7	g7	PROPN
taxlaw-9798	612	25	bari	bari	PROPN
taxlaw-9798	612	26	declaration	declaration	NOUN
taxlaw-9798	612	27	on	on	ADP
taxlaw-9798	612	28	fighting	fight	VERB
taxlaw-9798	612	29	tax	tax	NOUN
taxlaw-9798	612	30	crimes	crime	NOUN
taxlaw-9798	612	31	and	and	CCONJ
taxlaw-9798	612	32	other	other	ADJ
taxlaw-9798	612	33	illicit	illicit	ADJ
taxlaw-9798	612	34	financial	financial	ADJ
taxlaw-9798	612	35	flows	flow	NOUN
taxlaw-9798	612	36	(	(	PUNCT
taxlaw-9798	612	37	may	may	PROPN
taxlaw-9798	612	38	13	13	NUM
taxlaw-9798	612	39	,	,	PUNCT
taxlaw-9798	612	40	2017	2017	NUM
taxlaw-9798	612	41	)	)	PUNCT
taxlaw-9798	612	42	at	at	ADP
taxlaw-9798	612	43	2	2	NUM
taxlaw-9798	612	44	,	,	PUNCT
taxlaw-9798	612	45	http://www.g7.utoronto.ca/finance/170513-crime.html	http://www.g7.utoronto.ca/finance/170513-crime.html	NUM
taxlaw-9798	612	46	,	,	PUNCT
taxlaw-9798	612	47	[	[	X
taxlaw-9798	612	48	https://perma.cc/7brw-8ptz	https://perma.cc/7brw-8ptz	X
taxlaw-9798	612	49	]	]	X
taxlaw-9798	612	50	.	.	PUNCT
taxlaw-9798	613	1	197	197	NUM
taxlaw-9798	613	2	see	see	VERB
taxlaw-9798	613	3	european	european	PROPN
taxlaw-9798	613	4	commission	commission	PROPN
taxlaw-9798	613	5	,	,	PUNCT
taxlaw-9798	613	6	commission	commission	NOUN
taxlaw-9798	613	7	staff	staff	NOUN
taxlaw-9798	613	8	working	work	VERB
taxlaw-9798	613	9	document	document	NOUN
taxlaw-9798	613	10	impact	impact	NOUN
taxlaw-9798	613	11	assessment	assessment	NOUN
taxlaw-9798	613	12	accompanying	accompany	VERB
taxlaw-9798	613	13	the	the	DET
taxlaw-9798	613	14	document	document	NOUN
taxlaw-9798	613	15	proposal	proposal	NOUN
taxlaw-9798	613	16	for	for	ADP
taxlaw-9798	613	17	a	a	DET
taxlaw-9798	613	18	council	council	NOUN
taxlaw-9798	613	19	directive	directive	NOUN
taxlaw-9798	613	20	amending	amend	VERB
taxlaw-9798	613	21	directive	directive	NOUN
taxlaw-9798	613	22	2011/16	2011/16	NUM
taxlaw-9798	613	23	/	/	SYM
taxlaw-9798	613	24	eu	eu	PROPN
taxlaw-9798	613	25	as	as	SCONJ
taxlaw-9798	613	26	regards	regard	VERB
taxlaw-9798	613	27	mandatory	mandatory	ADJ
taxlaw-9798	613	28	automatic	automatic	ADJ
taxlaw-9798	613	29	exchange	exchange	NOUN
taxlaw-9798	613	30	of	of	ADP
taxlaw-9798	613	31	information	information	NOUN
taxlaw-9798	613	32	in	in	ADP
taxlaw-9798	613	33	the	the	DET
taxlaw-9798	613	34	field	field	NOUN
taxlaw-9798	613	35	of	of	ADP
taxlaw-9798	613	36	taxation	taxation	NOUN
taxlaw-9798	613	37	in	in	ADP
taxlaw-9798	613	38	relation	relation	NOUN
taxlaw-9798	613	39	to	to	PART
taxlaw-9798	613	40	reportable	reportable	VERB
taxlaw-9798	613	41	cross	cross	ADJ
taxlaw-9798	613	42	-	-	ADJ
taxlaw-9798	613	43	border	border	ADJ
taxlaw-9798	613	44	arrangements	arrangement	NOUN
taxlaw-9798	613	45	(	(	PUNCT
taxlaw-9798	613	46	june	june	PROPN
taxlaw-9798	613	47	21	21	NUM
taxlaw-9798	613	48	,	,	PUNCT
taxlaw-9798	613	49	2017	2017	NUM
taxlaw-9798	613	50	)	)	PUNCT
taxlaw-9798	613	51	,	,	PUNCT
taxlaw-9798	613	52	https://eur-lex.europa.eu/legal-content/en/txt/?uri=	https://eur-lex.europa.eu/legal-content/en/txt/?uri=	PROPN
taxlaw-9798	613	53	celex:52017sc0236	celex:52017sc0236	PROPN
taxlaw-9798	613	54	,	,	PUNCT
taxlaw-9798	613	55	[	[	X
taxlaw-9798	613	56	https://perma.cc/svy8-ylfp	https://perma.cc/svy8-ylfp	X
taxlaw-9798	613	57	]	]	PUNCT
taxlaw-9798	613	58	.	.	PUNCT
taxlaw-9798	614	1	under	under	ADP
taxlaw-9798	614	2	the	the	DET
taxlaw-9798	614	3	crs	crs	PROPN
taxlaw-9798	614	4	mdrs	mdrs	PROPN
taxlaw-9798	614	5	,	,	PUNCT
taxlaw-9798	614	6	the	the	DET
taxlaw-9798	614	7	disclosure	disclosure	NOUN
taxlaw-9798	614	8	must	must	AUX
taxlaw-9798	614	9	include	include	VERB
taxlaw-9798	614	10	details	detail	NOUN
taxlaw-9798	614	11	of	of	ADP
taxlaw-9798	614	12	the	the	DET
taxlaw-9798	614	13	arrangement	arrangement	NOUN
taxlaw-9798	614	14	,	,	PUNCT
taxlaw-9798	614	15	details	detail	NOUN
taxlaw-9798	614	16	of	of	ADP
taxlaw-9798	614	17	the	the	DET
taxlaw-9798	614	18	users	user	NOUN
taxlaw-9798	614	19	and	and	CCONJ
taxlaw-9798	614	20	other	other	ADJ
taxlaw-9798	614	21	intermediaries	intermediary	NOUN
taxlaw-9798	614	22	in	in	ADP
taxlaw-9798	614	23	respect	respect	NOUN
taxlaw-9798	614	24	of	of	ADP
taxlaw-9798	614	25	the	the	DET
taxlaw-9798	614	26	arrangement	arrangement	NOUN
taxlaw-9798	614	27	,	,	PUNCT
taxlaw-9798	614	28	and	and	CCONJ
taxlaw-9798	614	29	the	the	DET
taxlaw-9798	614	30	jurisdictions	jurisdiction	NOUN
taxlaw-9798	614	31	in	in	ADP
taxlaw-9798	614	32	which	which	PRON
taxlaw-9798	614	33	the	the	DET
taxlaw-9798	614	34	arrangement	arrangement	NOUN
taxlaw-9798	614	35	is	be	AUX
taxlaw-9798	614	36	made	make	VERB
taxlaw-9798	614	37	available	available	ADJ
taxlaw-9798	614	38	for	for	ADP
taxlaw-9798	614	39	implementation	implementation	NOUN
taxlaw-9798	614	40	,	,	PUNCT
taxlaw-9798	614	41	and	and	CCONJ
taxlaw-9798	614	42	must	must	AUX
taxlaw-9798	614	43	be	be	AUX
taxlaw-9798	614	44	made	make	VERB
taxlaw-9798	614	45	within	within	ADP
taxlaw-9798	614	46	30	30	NUM
taxlaw-9798	614	47	days	day	NOUN
taxlaw-9798	614	48	after	after	SCONJ
taxlaw-9798	614	49	the	the	DET
taxlaw-9798	614	50	intermediary	intermediary	NOUN
taxlaw-9798	614	51	makes	make	VERB
taxlaw-9798	614	52	the	the	DET
taxlaw-9798	614	53	arrangement	arrangement	NOUN
taxlaw-9798	614	54	available	available	ADJ
taxlaw-9798	614	55	for	for	ADP
taxlaw-9798	614	56	implementation	implementation	NOUN
taxlaw-9798	614	57	.	.	PUNCT
taxlaw-9798	615	1	see	see	VERB
taxlaw-9798	615	2	crs	crs	PROPN
taxlaw-9798	615	3	mdrs	mdrs	PROPN
taxlaw-9798	615	4	,	,	PUNCT
taxlaw-9798	615	5	supra	supra	PROPN
taxlaw-9798	615	6	note	note	NOUN
taxlaw-9798	615	7	9	9	NUM
taxlaw-9798	615	8	,	,	PUNCT
taxlaw-9798	615	9	rules	rule	VERB
taxlaw-9798	615	10	2.2	2.2	NUM
taxlaw-9798	615	11	-	-	SYM
taxlaw-9798	615	12	2.3	2.3	NUM
taxlaw-9798	615	13	.	.	PUNCT
taxlaw-9798	616	1	users	user	NOUN
taxlaw-9798	616	2	are	be	AUX
taxlaw-9798	616	3	only	only	ADV
taxlaw-9798	616	4	subject	subject	ADJ
taxlaw-9798	616	5	to	to	ADP
taxlaw-9798	616	6	the	the	DET
taxlaw-9798	616	7	disclosure	disclosure	NOUN
taxlaw-9798	616	8	requirement	requirement	NOUN
taxlaw-9798	616	9	where	where	SCONJ
taxlaw-9798	616	10	no	no	DET
taxlaw-9798	616	11	intermediary	intermediary	NOUN
taxlaw-9798	616	12	is	be	AUX
taxlaw-9798	616	13	obligated	obligate	VERB
taxlaw-9798	616	14	to	to	PART
taxlaw-9798	616	15	make	make	VERB
taxlaw-9798	616	16	full	full	ADJ
taxlaw-9798	616	17	disclosure	disclosure	NOUN
taxlaw-9798	616	18	in	in	ADP
taxlaw-9798	616	19	the	the	DET
taxlaw-9798	616	20	jurisdiction	jurisdiction	NOUN
taxlaw-9798	616	21	,	,	PUNCT
taxlaw-9798	616	22	whether	whether	SCONJ
taxlaw-9798	616	23	because	because	SCONJ
taxlaw-9798	616	24	the	the	DET
taxlaw-9798	616	25	arrangement	arrangement	NOUN
taxlaw-9798	616	26	was	be	AUX
taxlaw-9798	616	27	developed	develop	VERB
taxlaw-9798	616	28	in	in	ADP
taxlaw-9798	616	29	-	-	PUNCT
taxlaw-9798	616	30	house	house	NOUN
taxlaw-9798	616	31	and	and	CCONJ
taxlaw-9798	616	32	no	no	DET
taxlaw-9798	616	33	external	external	ADJ
taxlaw-9798	616	34	assistance	assistance	NOUN
taxlaw-9798	616	35	was	be	AUX
taxlaw-9798	616	36	sought	seek	VERB
taxlaw-9798	616	37	,	,	PUNCT
taxlaw-9798	616	38	or	or	CCONJ
taxlaw-9798	616	39	because	because	SCONJ
taxlaw-9798	616	40	all	all	DET
taxlaw-9798	616	41	intermediaries	intermediary	NOUN
taxlaw-9798	616	42	engaged	engage	VERB
taxlaw-9798	616	43	were	be	AUX
taxlaw-9798	616	44	either	either	CCONJ
taxlaw-9798	616	45	not	not	PART
taxlaw-9798	616	46	incorporated	incorporate	VERB
taxlaw-9798	616	47	,	,	PUNCT
taxlaw-9798	616	48	managed	manage	VERB
taxlaw-9798	616	49	or	or	CCONJ
taxlaw-9798	616	50	resident	resident	NOUN
taxlaw-9798	616	51	in	in	ADP
taxlaw-9798	616	52	the	the	DET
taxlaw-9798	616	53	jurisdiction	jurisdiction	NOUN
taxlaw-9798	616	54	or	or	CCONJ
taxlaw-9798	616	55	were	be	AUX
taxlaw-9798	616	56	prevented	prevent	VERB
taxlaw-9798	616	57	from	from	ADP
taxlaw-9798	616	58	making	make	VERB
taxlaw-9798	616	59	full	full	ADJ
taxlaw-9798	616	60	disclosure	disclosure	NOUN
taxlaw-9798	616	61	due	due	ADP
taxlaw-9798	616	62	to	to	ADP
taxlaw-9798	616	63	legal	legal	ADJ
taxlaw-9798	616	64	professional	professional	ADJ
taxlaw-9798	616	65	privilege	privilege	NOUN
taxlaw-9798	616	66	.	.	PUNCT
taxlaw-9798	617	1	see	see	VERB
taxlaw-9798	617	2	crs	crs	PROPN
taxlaw-9798	617	3	mdrs	mdrs	PROPN
taxlaw-9798	617	4	,	,	PUNCT
taxlaw-9798	617	5	supra	supra	PROPN
taxlaw-9798	617	6	note	note	NOUN
taxlaw-9798	617	7	9	9	NUM
taxlaw-9798	617	8	,	,	PUNCT
taxlaw-9798	617	9	rules	rule	VERB
taxlaw-9798	617	10	2.1	2.1	NUM
taxlaw-9798	617	11	,	,	PUNCT
taxlaw-9798	617	12	2.4	2.4	NUM
taxlaw-9798	617	13	,	,	PUNCT
taxlaw-9798	617	14	2.6	2.6	NUM
taxlaw-9798	617	15	.	.	SYM
taxlaw-9798	617	16	198	198	NUM
taxlaw-9798	617	17	crs	crs	PROPN
taxlaw-9798	617	18	mdrs	mdr	NOUN
taxlaw-9798	617	19	,	,	PUNCT
taxlaw-9798	617	20	supra	supra	PROPN
taxlaw-9798	617	21	note	note	NOUN
taxlaw-9798	617	22	9	9	NUM
taxlaw-9798	617	23	,	,	PUNCT
taxlaw-9798	617	24	rule	rule	VERB
taxlaw-9798	617	25	1.1	1.1	NUM
taxlaw-9798	617	26	.	.	PUNCT
taxlaw-9798	618	1	199	199	NUM
taxlaw-9798	618	2	crs	crs	PROPN
taxlaw-9798	618	3	mdrs	mdr	NOUN
taxlaw-9798	618	4	,	,	PUNCT
taxlaw-9798	618	5	supra	supra	PROPN
taxlaw-9798	618	6	note	note	NOUN
taxlaw-9798	618	7	9	9	NUM
taxlaw-9798	618	8	,	,	PUNCT
taxlaw-9798	618	9	rule	rule	VERB
taxlaw-9798	618	10	1.2	1.2	NUM
taxlaw-9798	618	11	.	.	PUNCT
taxlaw-9798	619	1	(	(	PUNCT
taxlaw-9798	619	2	“	"	PUNCT
taxlaw-9798	619	3	[	[	X
taxlaw-9798	619	4	a	a	X
taxlaw-9798	619	5	]	]	X
taxlaw-9798	619	6	passive	passive	ADJ
taxlaw-9798	619	7	offshore	offshore	ADJ
taxlaw-9798	619	8	vehicle	vehicle	NOUN
taxlaw-9798	619	9	”	"	PUNCT
taxlaw-9798	619	10	means	mean	VERB
taxlaw-9798	619	11	a	a	DET
taxlaw-9798	619	12	legal	legal	ADJ
taxlaw-9798	619	13	person	person	NOUN
taxlaw-9798	619	14	or	or	CCONJ
taxlaw-9798	619	15	legal	legal	ADJ
taxlaw-9798	619	16	arrangement	arrangement	NOUN
taxlaw-9798	619	17	that	that	PRON
taxlaw-9798	619	18	does	do	AUX
taxlaw-9798	619	19	not	not	PART
taxlaw-9798	619	20	carry	carry	VERB
taxlaw-9798	619	21	on	on	ADP
taxlaw-9798	619	22	a	a	DET
taxlaw-9798	619	23	substantive	substantive	ADJ
taxlaw-9798	619	24	economic	economic	ADJ
taxlaw-9798	619	25	activity	activity	NOUN
taxlaw-9798	619	26	supported	support	VERB
taxlaw-9798	619	27	by	by	ADP
taxlaw-9798	619	28	adequate	adequate	ADJ
taxlaw-9798	619	29	staff	staff	NOUN
taxlaw-9798	619	30	,	,	PUNCT
taxlaw-9798	619	31	equipment	equipment	NOUN
taxlaw-9798	619	32	,	,	PUNCT
taxlaw-9798	619	33	assets	asset	NOUN
taxlaw-9798	619	34	,	,	PUNCT
taxlaw-9798	619	35	and	and	CCONJ
taxlaw-9798	619	36	premises	premise	NOUN
taxlaw-9798	619	37	in	in	ADP
taxlaw-9798	619	38	the	the	DET
taxlaw-9798	619	39	jurisdiction	jurisdiction	NOUN
taxlaw-9798	619	40	where	where	SCONJ
taxlaw-9798	619	41	it	it	PRON
taxlaw-9798	619	42	is	be	AUX
taxlaw-9798	619	43	established	establish	VERB
taxlaw-9798	619	44	or	or	CCONJ
taxlaw-9798	619	45	is	be	AUX
taxlaw-9798	619	46	tax	tax	NOUN
taxlaw-9798	619	47	resident	resident	NOUN
taxlaw-9798	619	48	.	.	PUNCT
taxlaw-9798	619	49	.	.	PUNCT
taxlaw-9798	620	1	.	.	PUNCT
taxlaw-9798	621	1	..	..	PUNCT
taxlaw-9798	622	1	an	an	DET
taxlaw-9798	622	2	opaque	opaque	ADJ
taxlaw-9798	622	3	structure	structure	NOUN
taxlaw-9798	622	4	is	be	AUX
taxlaw-9798	622	5	a	a	DET
taxlaw-9798	622	6	structure	structure	NOUN
taxlaw-9798	622	7	for	for	ADP
taxlaw-9798	622	8	which	which	PRON
taxlaw-9798	622	9	it	it	PRON
taxlaw-9798	622	10	is	be	AUX
taxlaw-9798	622	11	reasonable	reasonable	ADJ
taxlaw-9798	622	12	to	to	PART
taxlaw-9798	622	13	conclude	conclude	VERB
taxlaw-9798	622	14	that	that	SCONJ
taxlaw-9798	622	15	it	it	PRON
taxlaw-9798	622	16	is	be	AUX
taxlaw-9798	622	17	designed	design	VERB
taxlaw-9798	622	18	to	to	PART
taxlaw-9798	622	19	have	have	VERB
taxlaw-9798	622	20	,	,	PUNCT
taxlaw-9798	622	21	marketed	market	VERB
taxlaw-9798	622	22	as	as	ADP
taxlaw-9798	622	23	having	have	VERB
taxlaw-9798	622	24	,	,	PUNCT
taxlaw-9798	622	25	or	or	CCONJ
taxlaw-9798	622	26	has	have	VERB
taxlaw-9798	622	27	the	the	DET
taxlaw-9798	622	28	effect	effect	NOUN
taxlaw-9798	622	29	of	of	ADP
taxlaw-9798	622	30	allowing	allow	VERB
taxlaw-9798	622	31	,	,	PUNCT
taxlaw-9798	622	32	a	a	DET
taxlaw-9798	622	33	natural	natural	ADJ
taxlaw-9798	622	34	person	person	NOUN
taxlaw-9798	622	35	to	to	PART
taxlaw-9798	622	36	be	be	AUX
taxlaw-9798	622	37	a	a	DET
taxlaw-9798	622	38	beneficial	beneficial	ADJ
taxlaw-9798	622	39	owner	owner	NOUN
taxlaw-9798	622	40	of	of	ADP
taxlaw-9798	622	41	a	a	DET
taxlaw-9798	622	42	passive	passive	ADJ
taxlaw-9798	622	43	offshore	offshore	ADJ
taxlaw-9798	622	44	vehicle	vehicle	NOUN
taxlaw-9798	622	45	while	while	SCONJ
taxlaw-9798	622	46	not	not	PART
taxlaw-9798	622	47	allowing	allow	VERB
taxlaw-9798	622	48	the	the	DET
taxlaw-9798	622	49	accurate	accurate	ADJ
taxlaw-9798	622	50	determination	determination	NOUN
taxlaw-9798	622	51	of	of	ADP
taxlaw-9798	622	52	such	such	ADJ
taxlaw-9798	622	53	person	person	NOUN
taxlaw-9798	622	54	’s	’s	PART
taxlaw-9798	622	55	beneficial	beneficial	ADJ
taxlaw-9798	622	56	ownership	ownership	NOUN
taxlaw-9798	622	57	or	or	CCONJ
taxlaw-9798	622	58	creating	create	VERB
taxlaw-9798	622	59	the	the	DET
taxlaw-9798	622	60	appearance	appearance	NOUN
taxlaw-9798	622	61	that	that	PRON
taxlaw-9798	622	62	such	such	ADJ
taxlaw-9798	622	63	person	person	NOUN
taxlaw-9798	622	64	is	be	AUX
taxlaw-9798	622	65	not	not	PART
taxlaw-9798	622	66	a	a	DET
taxlaw-9798	622	67	beneficial	beneficial	ADJ
taxlaw-9798	622	68	owner	owner	NOUN
taxlaw-9798	622	69	.	.	PUNCT
taxlaw-9798	622	70	”	"	PUNCT
taxlaw-9798	622	71	)	)	PUNCT
taxlaw-9798	622	72	.	.	PUNCT
taxlaw-9798	623	1	200	200	NUM
taxlaw-9798	623	2	crs	crs	PROPN
taxlaw-9798	623	3	mdrs	mdr	NOUN
taxlaw-9798	623	4	,	,	PUNCT
taxlaw-9798	623	5	supra	supra	PROPN
taxlaw-9798	623	6	note	note	NOUN
taxlaw-9798	623	7	9	9	NUM
taxlaw-9798	623	8	,	,	PUNCT
taxlaw-9798	623	9	rule	rule	VERB
taxlaw-9798	623	10	2.1	2.1	NUM
taxlaw-9798	623	11	.	.	PUNCT
taxlaw-9798	624	1	201	201	NUM
taxlaw-9798	624	2	crs	crs	PROPN
taxlaw-9798	624	3	mdrs	mdr	NOUN
taxlaw-9798	624	4	,	,	PUNCT
taxlaw-9798	624	5	supra	supra	PROPN
taxlaw-9798	624	6	note	note	NOUN
taxlaw-9798	624	7	9	9	NUM
taxlaw-9798	624	8	,	,	PUNCT
taxlaw-9798	624	9	rule	rule	VERB
taxlaw-9798	624	10	1.3	1.3	NUM
taxlaw-9798	624	11	.	.	PUNCT
taxlaw-9798	624	12	2022	2022	NUM
taxlaw-9798	624	13	]	]	PUNCT
taxlaw-9798	624	14	mandatory	mandatory	ADJ
taxlaw-9798	624	15	disclosure	disclosure	NOUN
taxlaw-9798	624	16	rules	rule	VERB
taxlaw-9798	624	17	151	151	NUM
taxlaw-9798	624	18	implementation	implementation	NOUN
taxlaw-9798	624	19	or	or	CCONJ
taxlaw-9798	624	20	organisation	organisation	NOUN
taxlaw-9798	624	21	of	of	ADP
taxlaw-9798	624	22	that	that	DET
taxlaw-9798	624	23	arrangement	arrangement	NOUN
taxlaw-9798	624	24	or	or	CCONJ
taxlaw-9798	624	25	structure	structure	NOUN
taxlaw-9798	624	26	.	.	PUNCT
taxlaw-9798	625	1	”202	”202	NOUN
taxlaw-9798	626	1	thus	thus	ADV
taxlaw-9798	626	2	,	,	PUNCT
taxlaw-9798	626	3	the	the	DET
taxlaw-9798	626	4	reporting	reporting	NOUN
taxlaw-9798	626	5	requirements	requirement	NOUN
taxlaw-9798	626	6	under	under	ADP
taxlaw-9798	626	7	the	the	DET
taxlaw-9798	626	8	crs	crs	PROPN
taxlaw-9798	626	9	mdrs	mdrs	PROPN
taxlaw-9798	626	10	capture	capture	VERB
taxlaw-9798	626	11	a	a	DET
taxlaw-9798	626	12	broad	broad	ADJ
taxlaw-9798	626	13	set	set	NOUN
taxlaw-9798	626	14	of	of	ADP
taxlaw-9798	626	15	intermediaries	intermediary	NOUN
taxlaw-9798	626	16	,	,	PUNCT
taxlaw-9798	626	17	including	include	VERB
taxlaw-9798	626	18	service	service	NOUN
taxlaw-9798	626	19	providers	provider	NOUN
taxlaw-9798	626	20	who	who	PRON
taxlaw-9798	626	21	do	do	AUX
taxlaw-9798	626	22	not	not	PART
taxlaw-9798	626	23	provide	provide	VERB
taxlaw-9798	626	24	tax	tax	NOUN
taxlaw-9798	626	25	statements	statement	NOUN
taxlaw-9798	626	26	or	or	CCONJ
taxlaw-9798	626	27	tax	tax	NOUN
taxlaw-9798	626	28	-	-	PUNCT
taxlaw-9798	626	29	related	relate	VERB
taxlaw-9798	626	30	services	service	NOUN
taxlaw-9798	626	31	.	.	PUNCT
taxlaw-9798	627	1	the	the	DET
taxlaw-9798	627	2	oecd	oecd	PROPN
taxlaw-9798	627	3	outlined	outline	VERB
taxlaw-9798	627	4	a	a	DET
taxlaw-9798	627	5	system	system	NOUN
taxlaw-9798	627	6	of	of	ADP
taxlaw-9798	627	7	automatic	automatic	ADJ
taxlaw-9798	627	8	exchange	exchange	NOUN
taxlaw-9798	627	9	of	of	ADP
taxlaw-9798	627	10	information	information	NOUN
taxlaw-9798	627	11	obtained	obtain	VERB
taxlaw-9798	627	12	from	from	ADP
taxlaw-9798	627	13	intermediaries.203	intermediaries.203	NUM
taxlaw-9798	627	14	this	this	DET
taxlaw-9798	627	15	system	system	NOUN
taxlaw-9798	627	16	is	be	AUX
taxlaw-9798	627	17	structured	structure	VERB
taxlaw-9798	627	18	such	such	ADJ
taxlaw-9798	627	19	that	that	SCONJ
taxlaw-9798	627	20	jurisdictions	jurisdiction	NOUN
taxlaw-9798	627	21	which	which	PRON
taxlaw-9798	627	22	receive	receive	VERB
taxlaw-9798	627	23	disclosures	disclosure	NOUN
taxlaw-9798	627	24	detailing	detail	VERB
taxlaw-9798	627	25	a	a	DET
taxlaw-9798	627	26	crs	crs	NOUN
taxlaw-9798	627	27	avoidance	avoidance	NOUN
taxlaw-9798	627	28	arrangement	arrangement	NOUN
taxlaw-9798	627	29	or	or	CCONJ
taxlaw-9798	627	30	an	an	DET
taxlaw-9798	627	31	opaque	opaque	ADJ
taxlaw-9798	627	32	offshore	offshore	ADJ
taxlaw-9798	627	33	structure	structure	NOUN
taxlaw-9798	627	34	would	would	AUX
taxlaw-9798	627	35	automatically	automatically	ADV
taxlaw-9798	627	36	share	share	VERB
taxlaw-9798	627	37	that	that	DET
taxlaw-9798	627	38	information	information	NOUN
taxlaw-9798	627	39	with	with	ADP
taxlaw-9798	627	40	all	all	DET
taxlaw-9798	627	41	other	other	ADJ
taxlaw-9798	627	42	relevant	relevant	ADJ
taxlaw-9798	627	43	jurisdictions	jurisdiction	NOUN
taxlaw-9798	627	44	that	that	PRON
taxlaw-9798	627	45	are	be	AUX
taxlaw-9798	627	46	also	also	ADV
taxlaw-9798	627	47	signatories	signatory	NOUN
taxlaw-9798	627	48	to	to	ADP
taxlaw-9798	627	49	the	the	DET
taxlaw-9798	627	50	crs	crs	NOUN
taxlaw-9798	627	51	mdrs.204	mdrs.204	NOUN
taxlaw-9798	627	52	like	like	ADP
taxlaw-9798	627	53	the	the	DET
taxlaw-9798	627	54	dac	dac	NOUN
taxlaw-9798	627	55	6	6	NUM
taxlaw-9798	627	56	system	system	NOUN
taxlaw-9798	627	57	of	of	ADP
taxlaw-9798	627	58	automatic	automatic	ADJ
taxlaw-9798	627	59	exchange	exchange	NOUN
taxlaw-9798	627	60	,	,	PUNCT
taxlaw-9798	627	61	crs	crs	PROPN
taxlaw-9798	627	62	mdrs	mdrs	PROPN
taxlaw-9798	627	63	provide	provide	VERB
taxlaw-9798	627	64	for	for	ADP
taxlaw-9798	627	65	the	the	DET
taxlaw-9798	627	66	exchange	exchange	NOUN
taxlaw-9798	627	67	of	of	ADP
taxlaw-9798	627	68	taxpayer	taxpayer	NOUN
taxlaw-9798	627	69	contact	contact	NOUN
taxlaw-9798	627	70	information	information	NOUN
taxlaw-9798	627	71	,	,	PUNCT
taxlaw-9798	627	72	their	their	PRON
taxlaw-9798	627	73	tins	tin	NOUN
taxlaw-9798	627	74	,	,	PUNCT
taxlaw-9798	627	75	the	the	DET
taxlaw-9798	627	76	details	detail	NOUN
taxlaw-9798	627	77	of	of	ADP
taxlaw-9798	627	78	the	the	DET
taxlaw-9798	627	79	arrangement	arrangement	NOUN
taxlaw-9798	627	80	,	,	PUNCT
taxlaw-9798	627	81	and	and	CCONJ
taxlaw-9798	627	82	information	information	NOUN
taxlaw-9798	627	83	on	on	ADP
taxlaw-9798	627	84	which	which	PRON
taxlaw-9798	627	85	jurisdictions	jurisdiction	NOUN
taxlaw-9798	627	86	may	may	AUX
taxlaw-9798	627	87	be	be	AUX
taxlaw-9798	627	88	relevant	relevant	ADJ
taxlaw-9798	627	89	parties	party	NOUN
taxlaw-9798	627	90	to	to	ADP
taxlaw-9798	627	91	the	the	DET
taxlaw-9798	627	92	arrangement.205	arrangement.205	NOUN
taxlaw-9798	627	93	this	this	DET
taxlaw-9798	627	94	information	information	NOUN
taxlaw-9798	627	95	is	be	AUX
taxlaw-9798	627	96	to	to	PART
taxlaw-9798	627	97	be	be	AUX
taxlaw-9798	627	98	shared	share	VERB
taxlaw-9798	627	99	only	only	ADV
taxlaw-9798	627	100	with	with	ADP
taxlaw-9798	627	101	the	the	DET
taxlaw-9798	627	102	jurisdictions	jurisdiction	NOUN
taxlaw-9798	627	103	in	in	ADP
taxlaw-9798	627	104	which	which	PRON
taxlaw-9798	627	105	the	the	DET
taxlaw-9798	627	106	taxpayer	taxpayer	NOUN
taxlaw-9798	627	107	is	be	AUX
taxlaw-9798	627	108	resident	resident	ADJ
taxlaw-9798	627	109	for	for	ADP
taxlaw-9798	627	110	tax	tax	NOUN
taxlaw-9798	627	111	purposes.206	purposes.206	NOUN
taxlaw-9798	627	112	this	this	PRON
taxlaw-9798	627	113	differs	differ	VERB
taxlaw-9798	627	114	from	from	ADP
taxlaw-9798	627	115	the	the	DET
taxlaw-9798	627	116	dac	dac	NOUN
taxlaw-9798	627	117	6	6	NUM
taxlaw-9798	627	118	approach	approach	NOUN
taxlaw-9798	627	119	where	where	SCONJ
taxlaw-9798	627	120	the	the	DET
taxlaw-9798	627	121	information	information	NOUN
taxlaw-9798	627	122	is	be	AUX
taxlaw-9798	627	123	made	make	VERB
taxlaw-9798	627	124	available	available	ADJ
taxlaw-9798	627	125	to	to	ADP
taxlaw-9798	627	126	all	all	DET
taxlaw-9798	627	127	member	member	NOUN
taxlaw-9798	627	128	states	state	NOUN
taxlaw-9798	627	129	in	in	ADP
taxlaw-9798	627	130	a	a	DET
taxlaw-9798	627	131	central	central	ADJ
taxlaw-9798	627	132	repository.207	repository.207	NOUN
taxlaw-9798	627	133	importantly	importantly	ADV
taxlaw-9798	627	134	,	,	PUNCT
taxlaw-9798	627	135	if	if	SCONJ
taxlaw-9798	627	136	an	an	DET
taxlaw-9798	627	137	intermediary	intermediary	NOUN
taxlaw-9798	627	138	has	have	AUX
taxlaw-9798	627	139	already	already	ADV
taxlaw-9798	627	140	disclosed	disclose	VERB
taxlaw-9798	627	141	an	an	DET
taxlaw-9798	627	142	arrangement	arrangement	NOUN
taxlaw-9798	627	143	to	to	ADP
taxlaw-9798	627	144	one	one	NUM
taxlaw-9798	627	145	jurisdiction	jurisdiction	NOUN
taxlaw-9798	627	146	that	that	PRON
taxlaw-9798	627	147	has	have	AUX
taxlaw-9798	627	148	also	also	ADV
taxlaw-9798	627	149	implemented	implement	VERB
taxlaw-9798	627	150	crs	crs	PROPN
taxlaw-9798	627	151	mdrs	mdrs	PROPN
taxlaw-9798	627	152	and	and	CCONJ
taxlaw-9798	627	153	its	its	PRON
taxlaw-9798	627	154	automatic	automatic	ADJ
taxlaw-9798	627	155	exchange	exchange	NOUN
taxlaw-9798	627	156	of	of	ADP
taxlaw-9798	627	157	information	information	NOUN
taxlaw-9798	627	158	framework	framework	NOUN
taxlaw-9798	627	159	,	,	PUNCT
taxlaw-9798	627	160	then	then	ADV
taxlaw-9798	627	161	the	the	DET
taxlaw-9798	627	162	intermediary	intermediary	NOUN
taxlaw-9798	627	163	is	be	AUX
taxlaw-9798	627	164	not	not	PART
taxlaw-9798	627	165	obligated	obligate	VERB
taxlaw-9798	627	166	to	to	PART
taxlaw-9798	627	167	disclose	disclose	VERB
taxlaw-9798	627	168	again.208	again.208	VERB
taxlaw-9798	627	169	adoption	adoption	NOUN
taxlaw-9798	627	170	of	of	ADP
taxlaw-9798	627	171	crs	crs	PROPN
taxlaw-9798	627	172	mdrs	mdrs	PROPN
taxlaw-9798	627	173	is	be	AUX
taxlaw-9798	627	174	voluntary	voluntary	ADJ
taxlaw-9798	627	175	at	at	ADP
taxlaw-9798	627	176	this	this	DET
taxlaw-9798	627	177	stage	stage	NOUN
taxlaw-9798	627	178	.	.	PUNCT
taxlaw-9798	628	1	countries	country	NOUN
taxlaw-9798	628	2	are	be	AUX
taxlaw-9798	628	3	free	free	ADJ
taxlaw-9798	628	4	to	to	PART
taxlaw-9798	628	5	choose	choose	VERB
taxlaw-9798	628	6	whether	whether	SCONJ
taxlaw-9798	628	7	to	to	PART
taxlaw-9798	628	8	adopt	adopt	VERB
taxlaw-9798	628	9	crs	crs	PROPN
taxlaw-9798	628	10	mdrs	mdr	NOUN
taxlaw-9798	628	11	,	,	PUNCT
taxlaw-9798	628	12	and	and	CCONJ
taxlaw-9798	628	13	if	if	SCONJ
taxlaw-9798	628	14	so	so	ADV
taxlaw-9798	628	15	,	,	PUNCT
taxlaw-9798	628	16	how	how	SCONJ
taxlaw-9798	628	17	the	the	DET
taxlaw-9798	628	18	rules	rule	NOUN
taxlaw-9798	628	19	should	should	AUX
taxlaw-9798	628	20	be	be	AUX
taxlaw-9798	628	21	drafted	draft	VERB
taxlaw-9798	628	22	and	and	CCONJ
taxlaw-9798	628	23	what	what	PRON
taxlaw-9798	628	24	penalties	penalty	NOUN
taxlaw-9798	628	25	to	to	PART
taxlaw-9798	628	26	impose	impose	VERB
taxlaw-9798	628	27	.	.	PUNCT
taxlaw-9798	629	1	some	some	DET
taxlaw-9798	629	2	jurisdictions	jurisdiction	NOUN
taxlaw-9798	629	3	,	,	PUNCT
taxlaw-9798	629	4	such	such	ADJ
taxlaw-9798	629	5	as	as	ADP
taxlaw-9798	629	6	the	the	DET
taxlaw-9798	629	7	united	united	ADJ
taxlaw-9798	629	8	kingdom	kingdom	PROPN
taxlaw-9798	629	9	,	,	PUNCT
taxlaw-9798	629	10	have	have	AUX
taxlaw-9798	629	11	adopted	adopt	VERB
taxlaw-9798	629	12	crs	crs	PROPN
taxlaw-9798	629	13	mdrs.209	mdrs.209	PROPN
taxlaw-9798	629	14	the	the	DET
taxlaw-9798	629	15	united	united	PROPN
taxlaw-9798	629	16	kingdom	kingdom	PROPN
taxlaw-9798	629	17	had	have	AUX
taxlaw-9798	629	18	initially	initially	ADV
taxlaw-9798	629	19	adopted	adopt	VERB
taxlaw-9798	629	20	dac	dac	NOUN
taxlaw-9798	629	21	6	6	NUM
taxlaw-9798	629	22	in	in	ADP
taxlaw-9798	629	23	january	january	PROPN
taxlaw-9798	629	24	2020	2020	NUM
taxlaw-9798	629	25	,	,	PUNCT
taxlaw-9798	629	26	but	but	CCONJ
taxlaw-9798	629	27	following	follow	VERB
taxlaw-9798	629	28	brexit	brexit	NOUN
taxlaw-9798	629	29	decided	decide	VERB
taxlaw-9798	629	30	to	to	PART
taxlaw-9798	629	31	opt	opt	VERB
taxlaw-9798	629	32	-	-	PUNCT
taxlaw-9798	629	33	out	out	NOUN
taxlaw-9798	629	34	of	of	ADP
taxlaw-9798	629	35	some	some	DET
taxlaw-9798	629	36	sections	section	NOUN
taxlaw-9798	629	37	of	of	ADP
taxlaw-9798	629	38	dac	dac	NOUN
taxlaw-9798	629	39	6.210	6.210	NUM
taxlaw-9798	629	40	according	accord	VERB
taxlaw-9798	629	41	to	to	ADP
taxlaw-9798	629	42	the	the	DET
taxlaw-9798	629	43	eu	eu	PROPN
taxlaw-9798	629	44	-	-	PROPN
taxlaw-9798	629	45	uk	uk	PROPN
taxlaw-9798	629	46	trade	trade	NOUN
taxlaw-9798	629	47	and	and	CCONJ
taxlaw-9798	629	48	cooperation	cooperation	NOUN
taxlaw-9798	629	49	agreement	agreement	NOUN
taxlaw-9798	629	50	signed	sign	VERB
taxlaw-9798	629	51	on	on	ADP
taxlaw-9798	629	52	december	december	PROPN
taxlaw-9798	629	53	30	30	NUM
taxlaw-9798	629	54	2020	2020	NUM
taxlaw-9798	629	55	,	,	PUNCT
taxlaw-9798	629	56	the	the	DET
taxlaw-9798	629	57	uk	uk	PROPN
taxlaw-9798	629	58	is	be	AUX
taxlaw-9798	629	59	required	require	VERB
taxlaw-9798	629	60	only	only	ADV
taxlaw-9798	629	61	to	to	PART
taxlaw-9798	629	62	implement	implement	VERB
taxlaw-9798	629	63	the	the	DET
taxlaw-9798	629	64	reporting	reporting	NOUN
taxlaw-9798	629	65	standards	standard	NOUN
taxlaw-9798	629	66	agreed	agree	VERB
taxlaw-9798	629	67	by	by	ADP
taxlaw-9798	629	68	the	the	DET
taxlaw-9798	629	69	oecd.211	oecd.211	PROPN
taxlaw-9798	629	70	as	as	ADP
taxlaw-9798	629	71	a	a	DET
taxlaw-9798	629	72	result	result	NOUN
taxlaw-9798	629	73	,	,	PUNCT
taxlaw-9798	629	74	the	the	DET
taxlaw-9798	629	75	united	united	PROPN
taxlaw-9798	629	76	kingdom	kingdom	PROPN
taxlaw-9798	629	77	has	have	AUX
taxlaw-9798	629	78	chosen	choose	VERB
taxlaw-9798	629	79	to	to	PART
taxlaw-9798	629	80	only	only	ADV
taxlaw-9798	629	81	require	require	VERB
taxlaw-9798	629	82	the	the	DET
taxlaw-9798	629	83	reporting	reporting	NOUN
taxlaw-9798	629	84	of	of	ADP
taxlaw-9798	629	85	hallmarks	hallmark	NOUN
taxlaw-9798	629	86	under	under	ADP
taxlaw-9798	629	87	category	category	NOUN
taxlaw-9798	629	88	d	d	NOUN
taxlaw-9798	629	89	of	of	ADP
taxlaw-9798	629	90	dac	dac	PROPN
taxlaw-9798	629	91	6	6	NUM
taxlaw-9798	629	92	,	,	PUNCT
taxlaw-9798	629	93	which	which	PRON
taxlaw-9798	629	94	are	be	AUX
taxlaw-9798	629	95	the	the	DET
taxlaw-9798	629	96	crs	crs	PROPN
taxlaw-9798	629	97	mdrs	mdrs	PROPN
taxlaw-9798	629	98	’	'	PUNCT
taxlaw-9798	629	99	hallmarks.212	hallmarks.212	NOUN
taxlaw-9798	629	100	while	while	SCONJ
taxlaw-9798	629	101	the	the	DET
taxlaw-9798	629	102	reasoning	reasoning	NOUN
taxlaw-9798	629	103	for	for	ADP
taxlaw-9798	629	104	this	this	DET
taxlaw-9798	629	105	reversal	reversal	NOUN
taxlaw-9798	629	106	is	be	AUX
taxlaw-9798	629	107	not	not	PART
taxlaw-9798	629	108	entirely	entirely	ADV
taxlaw-9798	629	109	clear	clear	ADJ
taxlaw-9798	629	110	,	,	PUNCT
taxlaw-9798	629	111	it	it	PRON
taxlaw-9798	629	112	is	be	AUX
taxlaw-9798	629	113	possibly	possibly	ADV
taxlaw-9798	629	114	related	relate	VERB
taxlaw-9798	629	115	to	to	ADP
taxlaw-9798	629	116	concerns	concern	NOUN
taxlaw-9798	629	117	raised	raise	VERB
taxlaw-9798	629	118	by	by	ADP
taxlaw-9798	629	119	british	british	ADJ
taxlaw-9798	629	120	tax	tax	NOUN
taxlaw-9798	629	121	advisors	advisor	NOUN
taxlaw-9798	629	122	about	about	ADP
taxlaw-9798	629	123	the	the	DET
taxlaw-9798	629	124	complexities	complexity	NOUN
taxlaw-9798	629	125	of	of	ADP
taxlaw-9798	629	126	dac	dac	NOUN
taxlaw-9798	629	127	6	6	NUM
taxlaw-9798	629	128	compliance	compliance	NOUN
taxlaw-9798	629	129	and	and	CCONJ
taxlaw-9798	629	130	the	the	DET
taxlaw-9798	629	131	united	united	PROPN
taxlaw-9798	629	132	kingdom	kingdom	PROPN
taxlaw-9798	629	133	’s	’s	PART
taxlaw-9798	629	134	aspiration	aspiration	NOUN
taxlaw-9798	629	135	to	to	PART
taxlaw-9798	629	136	be	be	AUX
taxlaw-9798	629	137	a	a	DET
taxlaw-9798	629	138	taxpayer	taxpayer	NOUN
taxlaw-9798	629	139	-	-	PUNCT
taxlaw-9798	629	140	friendly	friendly	ADJ
taxlaw-9798	629	141	jurisdiction.213	jurisdiction.213	NOUN
taxlaw-9798	629	142	202	202	NUM
taxlaw-9798	629	143	crs	crs	NOUN
taxlaw-9798	629	144	mdrs	mdr	NOUN
taxlaw-9798	629	145	,	,	PUNCT
taxlaw-9798	629	146	supra	supra	PROPN
taxlaw-9798	629	147	note	note	NOUN
taxlaw-9798	629	148	9	9	NUM
taxlaw-9798	629	149	,	,	PUNCT
taxlaw-9798	629	150	rule	rule	VERB
taxlaw-9798	629	151	1.4	1.4	NUM
taxlaw-9798	629	152	.	.	PUNCT
taxlaw-9798	630	1	203	203	NUM
taxlaw-9798	630	2	see	see	VERB
taxlaw-9798	630	3	oecd	oecd	PROPN
taxlaw-9798	630	4	,	,	PUNCT
taxlaw-9798	630	5	supra	supra	PROPN
taxlaw-9798	630	6	note	note	NOUN
taxlaw-9798	630	7	26	26	NUM
taxlaw-9798	630	8	.	.	PUNCT
taxlaw-9798	631	1	204	204	NUM
taxlaw-9798	631	2	see	see	VERB
taxlaw-9798	631	3	i	i	PRON
taxlaw-9798	631	4	d.	d.	PROPN
taxlaw-9798	631	5	at	at	ADP
taxlaw-9798	631	6	5	5	NUM
taxlaw-9798	631	7	.	.	SYM
taxlaw-9798	631	8	205	205	NUM
taxlaw-9798	631	9	see	see	VERB
taxlaw-9798	631	10	i	i	PRON
taxlaw-9798	631	11	d.	d.	PROPN
taxlaw-9798	631	12	at	at	ADP
taxlaw-9798	631	13	9	9	NUM
taxlaw-9798	631	14	.	.	X
taxlaw-9798	631	15	206	206	NUM
taxlaw-9798	631	16	see	see	VERB
taxlaw-9798	631	17	i	i	PRON
taxlaw-9798	631	18	d.	d.	PROPN
taxlaw-9798	631	19	207	207	NUM
taxlaw-9798	631	20	see	see	VERB
taxlaw-9798	631	21	supra	supra	PROPN
taxlaw-9798	631	22	note	note	PROPN
taxlaw-9798	631	23	184	184	NUM
taxlaw-9798	631	24	and	and	CCONJ
taxlaw-9798	631	25	the	the	DET
taxlaw-9798	631	26	accompanying	accompany	VERB
taxlaw-9798	631	27	text	text	NOUN
taxlaw-9798	631	28	.	.	PUNCT
taxlaw-9798	632	1	208	208	NUM
taxlaw-9798	632	2	see	see	VERB
taxlaw-9798	632	3	crs	crs	PROPN
taxlaw-9798	632	4	mdrs	mdrs	PROPN
taxlaw-9798	632	5	,	,	PUNCT
taxlaw-9798	632	6	supra	supra	PROPN
taxlaw-9798	632	7	note	note	NOUN
taxlaw-9798	632	8	9	9	NUM
taxlaw-9798	632	9	,	,	PUNCT
taxlaw-9798	632	10	at	at	ADP
taxlaw-9798	632	11	rule	rule	NOUN
taxlaw-9798	632	12	2.5(b	2.5(b	NUM
taxlaw-9798	632	13	)	)	PUNCT
taxlaw-9798	632	14	and	and	CCONJ
taxlaw-9798	632	15	(	(	PUNCT
taxlaw-9798	632	16	c	c	NOUN
taxlaw-9798	632	17	)	)	PUNCT
taxlaw-9798	632	18	.	.	PUNCT
taxlaw-9798	633	1	209	209	NUM
taxlaw-9798	633	2	see	see	VERB
taxlaw-9798	633	3	danish	danish	PROPN
taxlaw-9798	633	4	mehboob	mehboob	PROPN
taxlaw-9798	633	5	,	,	PUNCT
taxlaw-9798	633	6	uk	uk	PROPN
taxlaw-9798	633	7	opts	opt	VERB
taxlaw-9798	633	8	out	out	ADP
taxlaw-9798	633	9	of	of	ADP
taxlaw-9798	633	10	dac6	dac6	PROPN
taxlaw-9798	633	11	to	to	PART
taxlaw-9798	633	12	follow	follow	VERB
taxlaw-9798	633	13	oecd	oecd	PROPN
taxlaw-9798	633	14	rules	rule	NOUN
taxlaw-9798	633	15	after	after	ADP
taxlaw-9798	633	16	brexit	brexit	NOUN
taxlaw-9798	633	17	,	,	PUNCT
taxlaw-9798	633	18	32	32	NUM
taxlaw-9798	633	19	int’l	int’l	NUM
taxlaw-9798	633	20	tax	tax	NOUN
taxlaw-9798	633	21	rev	rev	X
taxlaw-9798	633	22	.	.	PROPN
taxlaw-9798	633	23	11	11	NUM
taxlaw-9798	633	24	(	(	PUNCT
taxlaw-9798	633	25	2021	2021	NUM
taxlaw-9798	633	26	)	)	PUNCT
taxlaw-9798	633	27	.	.	PUNCT
taxlaw-9798	634	1	210	210	NUM
taxlaw-9798	634	2	see	see	VERB
taxlaw-9798	634	3	i	i	PRON
taxlaw-9798	634	4	d.	d.	PROPN
taxlaw-9798	634	5	211	211	NUM
taxlaw-9798	634	6	see	see	VERB
taxlaw-9798	634	7	eu	eu	PROPN
taxlaw-9798	634	8	-	-	PROPN
taxlaw-9798	634	9	uk	uk	ADJ
taxlaw-9798	634	10	trade	trade	NOUN
taxlaw-9798	634	11	and	and	CCONJ
taxlaw-9798	634	12	cooperation	cooperation	NOUN
taxlaw-9798	634	13	agreement	agreement	NOUN
taxlaw-9798	634	14	,	,	PUNCT
taxlaw-9798	634	15	art	art	NOUN
taxlaw-9798	634	16	.	.	PUNCT
taxlaw-9798	635	1	383	383	NUM
taxlaw-9798	635	2	(	(	PUNCT
taxlaw-9798	635	3	2020	2020	NUM
taxlaw-9798	635	4	)	)	PUNCT
taxlaw-9798	635	5	.	.	PUNCT
taxlaw-9798	636	1	the	the	DET
taxlaw-9798	636	2	dotas	dota	NOUN
taxlaw-9798	636	3	rules	rule	NOUN
taxlaw-9798	636	4	continue	continue	VERB
taxlaw-9798	636	5	to	to	PART
taxlaw-9798	636	6	be	be	AUX
taxlaw-9798	636	7	in	in	ADP
taxlaw-9798	636	8	effect	effect	NOUN
taxlaw-9798	636	9	.	.	PUNCT
taxlaw-9798	637	1	212	212	NUM
taxlaw-9798	637	2	see	see	VERB
taxlaw-9798	637	3	international	international	ADJ
taxlaw-9798	637	4	tax	tax	NOUN
taxlaw-9798	637	5	enforcement	enforcement	NOUN
taxlaw-9798	637	6	(	(	PUNCT
taxlaw-9798	637	7	disclosable	disclosable	ADJ
taxlaw-9798	637	8	arrangements	arrangement	NOUN
taxlaw-9798	637	9	)	)	PUNCT
taxlaw-9798	637	10	regulations	regulation	NOUN
taxlaw-9798	637	11	2020	2020	NUM
taxlaw-9798	637	12	(	(	PUNCT
taxlaw-9798	637	13	si	si	PROPN
taxlaw-9798	637	14	2020/25	2020/25	NUM
taxlaw-9798	637	15	,	,	PUNCT
taxlaw-9798	637	16	as	as	SCONJ
taxlaw-9798	637	17	amended	amend	VERB
taxlaw-9798	637	18	by	by	ADP
taxlaw-9798	637	19	si	si	PROPN
taxlaw-9798	637	20	2020/713	2020/713	PROPN
taxlaw-9798	637	21	and	and	CCONJ
taxlaw-9798	637	22	si	si	PROPN
taxlaw-9798	637	23	2020/1649	2020/1649	NUM
taxlaw-9798	637	24	)	)	PUNCT
taxlaw-9798	637	25	.	.	PUNCT
taxlaw-9798	638	1	213	213	NUM
taxlaw-9798	638	2	see	see	VERB
taxlaw-9798	638	3	mehboob	mehboob	NOUN
taxlaw-9798	638	4	,	,	PUNCT
taxlaw-9798	638	5	supra	supra	PROPN
taxlaw-9798	638	6	note	note	NOUN
taxlaw-9798	638	7	209	209	NUM
taxlaw-9798	638	8	(	(	PUNCT
taxlaw-9798	638	9	“	"	PUNCT
taxlaw-9798	638	10	‘	'	PUNCT
taxlaw-9798	638	11	there	there	PRON
taxlaw-9798	638	12	will	will	AUX
taxlaw-9798	638	13	be	be	AUX
taxlaw-9798	638	14	many	many	ADJ
taxlaw-9798	638	15	uk	uk	PROPN
taxlaw-9798	638	16	tax	tax	NOUN
taxlaw-9798	638	17	advisors	advisor	NOUN
taxlaw-9798	638	18	very	very	ADV
taxlaw-9798	638	19	pleased	pleased	ADJ
taxlaw-9798	638	20	to	to	PART
taxlaw-9798	638	21	see	see	VERB
taxlaw-9798	638	22	this	this	DET
taxlaw-9798	638	23	change	change	NOUN
taxlaw-9798	638	24	,	,	PUNCT
taxlaw-9798	638	25	as	as	SCONJ
taxlaw-9798	638	26	the	the	DET
taxlaw-9798	638	27	complexities	complexity	NOUN
taxlaw-9798	638	28	of	of	ADP
taxlaw-9798	638	29	dac6	dac6	PROPN
taxlaw-9798	638	30	were	be	AUX
taxlaw-9798	638	31	such	such	ADJ
taxlaw-9798	638	32	that	that	SCONJ
taxlaw-9798	638	33	there	there	PRON
taxlaw-9798	638	34	was	be	VERB
taxlaw-9798	638	35	a	a	DET
taxlaw-9798	638	36	fear	fear	NOUN
taxlaw-9798	638	37	many	many	ADJ
taxlaw-9798	638	38	uk	uk	PROPN
taxlaw-9798	638	39	advisors	advisor	NOUN
taxlaw-9798	638	40	with	with	ADP
taxlaw-9798	638	41	152	152	NUM
taxlaw-9798	638	42	columbia	columbia	PROPN
taxlaw-9798	638	43	journal	journal	PROPN
taxlaw-9798	638	44	of	of	ADP
taxlaw-9798	638	45	tax	tax	NOUN
taxlaw-9798	638	46	law	law	NOUN
taxlaw-9798	639	1	[	[	X
taxlaw-9798	639	2	vol	vol	NOUN
taxlaw-9798	639	3	:	:	PUNCT
taxlaw-9798	639	4	13:2	13:2	NUM
taxlaw-9798	639	5	in	in	ADP
taxlaw-9798	639	6	addition	addition	NOUN
taxlaw-9798	639	7	to	to	ADP
taxlaw-9798	639	8	the	the	DET
taxlaw-9798	639	9	united	united	ADJ
taxlaw-9798	639	10	kingdom	kingdom	PROPN
taxlaw-9798	639	11	,	,	PUNCT
taxlaw-9798	639	12	the	the	DET
taxlaw-9798	639	13	crown	crown	NOUN
taxlaw-9798	639	14	dependencies	dependency	NOUN
taxlaw-9798	639	15	(	(	PUNCT
taxlaw-9798	639	16	jersey	jersey	PROPN
taxlaw-9798	639	17	,	,	PUNCT
taxlaw-9798	639	18	guernsey	guernsey	PROPN
taxlaw-9798	639	19	,	,	PUNCT
taxlaw-9798	639	20	and	and	CCONJ
taxlaw-9798	639	21	the	the	DET
taxlaw-9798	639	22	isle	isle	NOUN
taxlaw-9798	639	23	of	of	ADP
taxlaw-9798	639	24	man	man	NOUN
taxlaw-9798	639	25	)	)	PUNCT
taxlaw-9798	639	26	are	be	AUX
taxlaw-9798	639	27	in	in	ADP
taxlaw-9798	639	28	the	the	DET
taxlaw-9798	639	29	process	process	NOUN
taxlaw-9798	639	30	of	of	ADP
taxlaw-9798	639	31	implementing	implement	VERB
taxlaw-9798	639	32	the	the	DET
taxlaw-9798	639	33	crs	crs	PROPN
taxlaw-9798	639	34	mdrs.214	mdrs.214	ADJ
taxlaw-9798	639	35	gibraltar	gibraltar	PROPN
taxlaw-9798	639	36	and	and	CCONJ
taxlaw-9798	639	37	south	south	PROPN
taxlaw-9798	639	38	africa	africa	PROPN
taxlaw-9798	639	39	have	have	AUX
taxlaw-9798	639	40	also	also	ADV
taxlaw-9798	639	41	followed	follow	VERB
taxlaw-9798	639	42	the	the	DET
taxlaw-9798	639	43	united	united	PROPN
taxlaw-9798	639	44	kingdom	kingdom	PROPN
taxlaw-9798	639	45	’s	’s	PART
taxlaw-9798	639	46	lead	lead	NOUN
taxlaw-9798	639	47	and	and	CCONJ
taxlaw-9798	639	48	adopted	adopt	VERB
taxlaw-9798	639	49	the	the	DET
taxlaw-9798	639	50	crs	crs	PROPN
taxlaw-9798	639	51	mdrs.215	mdrs.215	NOUN
taxlaw-9798	639	52	interestingly	interestingly	ADV
taxlaw-9798	639	53	,	,	PUNCT
taxlaw-9798	639	54	each	each	PRON
taxlaw-9798	639	55	of	of	ADP
taxlaw-9798	639	56	these	these	DET
taxlaw-9798	639	57	jurisdictions	jurisdiction	NOUN
taxlaw-9798	639	58	chose	choose	VERB
taxlaw-9798	639	59	to	to	PART
taxlaw-9798	639	60	adopt	adopt	VERB
taxlaw-9798	639	61	the	the	DET
taxlaw-9798	639	62	crs	crs	PROPN
taxlaw-9798	639	63	mdrs	mdrs	PROPN
taxlaw-9798	639	64	over	over	ADP
taxlaw-9798	639	65	the	the	DET
taxlaw-9798	639	66	eu	eu	PROPN
taxlaw-9798	639	67	’s	’s	NOUN
taxlaw-9798	639	68	dac	dac	PROPN
taxlaw-9798	639	69	6	6	NUM
taxlaw-9798	639	70	.	.	PUNCT
taxlaw-9798	640	1	jersey	jersey	NOUN
taxlaw-9798	640	2	gave	give	VERB
taxlaw-9798	640	3	two	two	NUM
taxlaw-9798	640	4	reasons	reason	NOUN
taxlaw-9798	640	5	for	for	ADP
taxlaw-9798	640	6	this	this	DET
taxlaw-9798	640	7	decision	decision	NOUN
taxlaw-9798	640	8	.	.	PUNCT
taxlaw-9798	641	1	first	first	ADV
taxlaw-9798	641	2	,	,	PUNCT
taxlaw-9798	641	3	“	"	PUNCT
taxlaw-9798	641	4	[	[	X
taxlaw-9798	641	5	t]hese	t]hese	ADJ
taxlaw-9798	641	6	model	model	NOUN
taxlaw-9798	641	7	rules	rule	NOUN
taxlaw-9798	641	8	reflect	reflect	VERB
taxlaw-9798	641	9	the	the	DET
taxlaw-9798	641	10	international	international	ADJ
taxlaw-9798	641	11	consensus	consensus	NOUN
taxlaw-9798	641	12	in	in	ADP
taxlaw-9798	641	13	this	this	DET
taxlaw-9798	641	14	area	area	NOUN
taxlaw-9798	641	15	,	,	PUNCT
taxlaw-9798	641	16	”	"	PUNCT
taxlaw-9798	641	17	and	and	CCONJ
taxlaw-9798	641	18	second	second	ADJ
taxlaw-9798	641	19	,	,	PUNCT
taxlaw-9798	641	20	“	"	PUNCT
taxlaw-9798	641	21	[	[	X
taxlaw-9798	641	22	t]he	t]he	ADJ
taxlaw-9798	641	23	model	model	NOUN
taxlaw-9798	641	24	rules	rule	NOUN
taxlaw-9798	641	25	are	be	AUX
taxlaw-9798	641	26	an	an	DET
taxlaw-9798	641	27	oecd	oecd	NOUN
taxlaw-9798	641	28	product	product	NOUN
taxlaw-9798	641	29	.	.	PUNCT
taxlaw-9798	642	1	as	as	ADP
taxlaw-9798	642	2	such	such	ADJ
taxlaw-9798	642	3	,	,	PUNCT
taxlaw-9798	642	4	jersey	jersey	PROPN
taxlaw-9798	642	5	can	can	AUX
taxlaw-9798	642	6	take	take	VERB
taxlaw-9798	642	7	part	part	NOUN
taxlaw-9798	642	8	in	in	ADP
taxlaw-9798	642	9	discussions	discussion	NOUN
taxlaw-9798	642	10	as	as	ADP
taxlaw-9798	642	11	to	to	ADP
taxlaw-9798	642	12	their	their	PRON
taxlaw-9798	642	13	future	future	ADJ
taxlaw-9798	642	14	development	development	NOUN
taxlaw-9798	642	15	.	.	PUNCT
taxlaw-9798	642	16	”216	”216	PUNCT
taxlaw-9798	643	1	thus	thus	ADV
taxlaw-9798	643	2	,	,	PUNCT
taxlaw-9798	643	3	despite	despite	SCONJ
taxlaw-9798	643	4	the	the	DET
taxlaw-9798	643	5	implementation	implementation	NOUN
taxlaw-9798	643	6	of	of	ADP
taxlaw-9798	643	7	dac	dac	NOUN
taxlaw-9798	643	8	6	6	NUM
taxlaw-9798	643	9	across	across	ADP
taxlaw-9798	643	10	all	all	DET
taxlaw-9798	643	11	eu	eu	PROPN
taxlaw-9798	643	12	member	member	NOUN
taxlaw-9798	643	13	states	state	NOUN
taxlaw-9798	643	14	,	,	PUNCT
taxlaw-9798	643	15	so	so	ADV
taxlaw-9798	643	16	far	far	ADV
taxlaw-9798	643	17	no	no	DET
taxlaw-9798	643	18	outside	outside	ADJ
taxlaw-9798	643	19	jurisdictions	jurisdiction	NOUN
taxlaw-9798	643	20	have	have	AUX
taxlaw-9798	643	21	expressed	express	VERB
taxlaw-9798	643	22	interest	interest	NOUN
taxlaw-9798	643	23	in	in	ADP
taxlaw-9798	643	24	adopting	adopt	VERB
taxlaw-9798	643	25	that	that	DET
taxlaw-9798	643	26	framework	framework	NOUN
taxlaw-9798	643	27	.	.	PUNCT
taxlaw-9798	644	1	moreover	moreover	ADV
taxlaw-9798	644	2	,	,	PUNCT
taxlaw-9798	644	3	with	with	ADP
taxlaw-9798	644	4	the	the	DET
taxlaw-9798	644	5	adoption	adoption	NOUN
taxlaw-9798	644	6	of	of	ADP
taxlaw-9798	644	7	crs	crs	PROPN
taxlaw-9798	644	8	mdrs	mdrs	PROPN
taxlaw-9798	644	9	in	in	ADP
taxlaw-9798	644	10	the	the	DET
taxlaw-9798	644	11	british	british	ADJ
taxlaw-9798	644	12	crown	crown	PROPN
taxlaw-9798	644	13	dependencies	dependency	NOUN
taxlaw-9798	644	14	,	,	PUNCT
taxlaw-9798	644	15	it	it	PRON
taxlaw-9798	644	16	may	may	AUX
taxlaw-9798	644	17	only	only	ADV
taxlaw-9798	644	18	be	be	AUX
taxlaw-9798	644	19	a	a	DET
taxlaw-9798	644	20	matter	matter	NOUN
taxlaw-9798	644	21	of	of	ADP
taxlaw-9798	644	22	time	time	NOUN
taxlaw-9798	644	23	until	until	SCONJ
taxlaw-9798	644	24	other	other	ADJ
taxlaw-9798	644	25	british	british	ADJ
taxlaw-9798	644	26	territories	territory	NOUN
taxlaw-9798	644	27	such	such	ADJ
taxlaw-9798	644	28	as	as	ADP
taxlaw-9798	644	29	the	the	DET
taxlaw-9798	644	30	british	british	PROPN
taxlaw-9798	644	31	virgin	virgin	PROPN
taxlaw-9798	644	32	islands	islands	PROPN
taxlaw-9798	644	33	,	,	PUNCT
taxlaw-9798	644	34	the	the	DET
taxlaw-9798	644	35	cayman	cayman	PROPN
taxlaw-9798	644	36	islands	island	NOUN
taxlaw-9798	644	37	,	,	PUNCT
taxlaw-9798	644	38	and	and	CCONJ
taxlaw-9798	644	39	bermuda	bermuda	NOUN
taxlaw-9798	644	40	will	will	AUX
taxlaw-9798	644	41	come	come	VERB
taxlaw-9798	644	42	under	under	ADP
taxlaw-9798	644	43	pressure	pressure	NOUN
taxlaw-9798	644	44	to	to	PART
taxlaw-9798	644	45	adopt	adopt	VERB
taxlaw-9798	644	46	the	the	DET
taxlaw-9798	644	47	crs	crs	PROPN
taxlaw-9798	644	48	mdrs	mdrs	PROPN
taxlaw-9798	644	49	.	.	PUNCT
taxlaw-9798	645	1	this	this	PRON
taxlaw-9798	645	2	may	may	AUX
taxlaw-9798	645	3	influence	influence	VERB
taxlaw-9798	645	4	other	other	ADJ
taxlaw-9798	645	5	countries	country	NOUN
taxlaw-9798	645	6	and	and	CCONJ
taxlaw-9798	645	7	territories	territory	NOUN
taxlaw-9798	645	8	to	to	PART
taxlaw-9798	645	9	adopt	adopt	VERB
taxlaw-9798	645	10	the	the	DET
taxlaw-9798	645	11	crs	crs	PROPN
taxlaw-9798	645	12	mdrs	mdrs	PROPN
taxlaw-9798	645	13	as	as	ADV
taxlaw-9798	645	14	well	well	ADV
taxlaw-9798	645	15	.	.	PUNCT
taxlaw-9798	646	1	c.	c.	PROPN
taxlaw-9798	646	2	other	other	ADJ
taxlaw-9798	646	3	countries	countrie	VERB
taxlaw-9798	646	4	the	the	DET
taxlaw-9798	646	5	expansion	expansion	NOUN
taxlaw-9798	646	6	of	of	ADP
taxlaw-9798	646	7	mdrs	mdr	NOUN
taxlaw-9798	646	8	in	in	ADP
taxlaw-9798	646	9	recent	recent	ADJ
taxlaw-9798	646	10	years	year	NOUN
taxlaw-9798	646	11	has	have	AUX
taxlaw-9798	646	12	not	not	PART
taxlaw-9798	646	13	been	be	AUX
taxlaw-9798	646	14	limited	limit	VERB
taxlaw-9798	646	15	to	to	ADP
taxlaw-9798	646	16	europe	europe	PROPN
taxlaw-9798	646	17	.	.	PUNCT
taxlaw-9798	647	1	mexico217	mexico217	PROPN
taxlaw-9798	647	2	and	and	CCONJ
taxlaw-9798	647	3	argentina218	argentina218	PROPN
taxlaw-9798	647	4	have	have	AUX
taxlaw-9798	647	5	each	each	DET
taxlaw-9798	647	6	adopted	adopt	VERB
taxlaw-9798	647	7	mdrs	mdr	NOUN
taxlaw-9798	647	8	based	base	VERB
taxlaw-9798	647	9	on	on	ADP
taxlaw-9798	647	10	the	the	DET
taxlaw-9798	647	11	recommendations	recommendation	NOUN
taxlaw-9798	647	12	of	of	ADP
taxlaw-9798	647	13	beps	bep	NOUN
taxlaw-9798	647	14	action	action	NOUN
taxlaw-9798	647	15	12	12	NUM
taxlaw-9798	647	16	.	.	PUNCT
taxlaw-9798	648	1	both	both	PRON
taxlaw-9798	648	2	of	of	ADP
taxlaw-9798	648	3	these	these	DET
taxlaw-9798	648	4	regimes	regime	NOUN
taxlaw-9798	648	5	build	build	VERB
taxlaw-9798	648	6	upon	upon	SCONJ
taxlaw-9798	648	7	their	their	PRON
taxlaw-9798	648	8	oecd	oecd	PROPN
taxlaw-9798	648	9	and	and	CCONJ
taxlaw-9798	648	10	dac	dac	PROPN
taxlaw-9798	648	11	6	6	NUM
taxlaw-9798	648	12	precedents	precedent	NOUN
taxlaw-9798	648	13	but	but	CCONJ
taxlaw-9798	648	14	also	also	ADV
taxlaw-9798	648	15	introduce	introduce	VERB
taxlaw-9798	648	16	some	some	DET
taxlaw-9798	648	17	novel	novel	ADJ
taxlaw-9798	648	18	features	feature	NOUN
taxlaw-9798	648	19	of	of	ADP
taxlaw-9798	648	20	their	their	PRON
taxlaw-9798	648	21	own	own	ADJ
taxlaw-9798	648	22	.	.	PUNCT
taxlaw-9798	649	1	the	the	DET
taxlaw-9798	649	2	mexican	mexican	ADJ
taxlaw-9798	649	3	mdrs	mdrs	PROPN
taxlaw-9798	649	4	came	come	VERB
taxlaw-9798	649	5	into	into	ADP
taxlaw-9798	649	6	force	force	NOUN
taxlaw-9798	649	7	on	on	ADP
taxlaw-9798	649	8	january	january	PROPN
taxlaw-9798	649	9	1	1	NUM
taxlaw-9798	649	10	,	,	PUNCT
taxlaw-9798	649	11	2020.219	2020.219	NUM
taxlaw-9798	649	12	these	these	DET
taxlaw-9798	649	13	rules	rule	VERB
taxlaw-9798	649	14	little	little	ADJ
taxlaw-9798	649	15	international	international	ADJ
taxlaw-9798	649	16	tax	tax	NOUN
taxlaw-9798	649	17	compliance	compliance	NOUN
taxlaw-9798	649	18	experience	experience	NOUN
taxlaw-9798	649	19	might	might	AUX
taxlaw-9798	649	20	struggle	struggle	VERB
taxlaw-9798	649	21	to	to	PART
taxlaw-9798	649	22	determine	determine	VERB
taxlaw-9798	649	23	whether	whether	SCONJ
taxlaw-9798	649	24	matters	matter	NOUN
taxlaw-9798	649	25	were	be	AUX
taxlaw-9798	649	26	reportable	reportable	ADJ
taxlaw-9798	649	27	or	or	CCONJ
taxlaw-9798	649	28	not	not	PART
taxlaw-9798	649	29	,	,	PUNCT
taxlaw-9798	649	30	’	'	PUNCT
taxlaw-9798	649	31	he	he	PRON
taxlaw-9798	649	32	added	add	VERB
taxlaw-9798	649	33	”	"	PUNCT
taxlaw-9798	649	34	quoting	quote	VERB
taxlaw-9798	649	35	gary	gary	PROPN
taxlaw-9798	649	36	ashford	ashford	PROPN
taxlaw-9798	649	37	,	,	PUNCT
taxlaw-9798	649	38	vice	vice	NOUN
taxlaw-9798	649	39	president	president	NOUN
taxlaw-9798	649	40	of	of	ADP
taxlaw-9798	649	41	the	the	DET
taxlaw-9798	649	42	chartered	chartered	PROPN
taxlaw-9798	649	43	institute	institute	PROPN
taxlaw-9798	649	44	of	of	ADP
taxlaw-9798	649	45	taxation	taxation	PROPN
taxlaw-9798	649	46	)	)	PUNCT
taxlaw-9798	649	47	.	.	PUNCT
taxlaw-9798	650	1	see	see	VERB
taxlaw-9798	650	2	also	also	ADV
taxlaw-9798	650	3	george	george	PROPN
taxlaw-9798	650	4	bull	bull	PROPN
taxlaw-9798	650	5	,	,	PUNCT
taxlaw-9798	650	6	what	what	PRON
taxlaw-9798	650	7	happens	happen	VERB
taxlaw-9798	650	8	to	to	ADP
taxlaw-9798	650	9	taxes	taxis	NOUN
taxlaw-9798	650	10	if	if	SCONJ
taxlaw-9798	650	11	the	the	DET
taxlaw-9798	650	12	uk	uk	PROPN
taxlaw-9798	650	13	becomes	become	VERB
taxlaw-9798	650	14	the	the	DET
taxlaw-9798	650	15	singapore	singapore	PROPN
taxlaw-9798	650	16	of	of	ADP
taxlaw-9798	650	17	europe	europe	PROPN
taxlaw-9798	650	18	,	,	PUNCT
taxlaw-9798	650	19	rsm	rsm	PROPN
taxlaw-9798	650	20	(	(	PUNCT
taxlaw-9798	650	21	jan	jan	PROPN
taxlaw-9798	650	22	.	.	PROPN
taxlaw-9798	650	23	2021	2021	NUM
taxlaw-9798	650	24	)	)	PUNCT
taxlaw-9798	650	25	(	(	PUNCT
taxlaw-9798	650	26	describing	describe	VERB
taxlaw-9798	650	27	the	the	DET
taxlaw-9798	650	28	prospects	prospect	NOUN
taxlaw-9798	650	29	of	of	ADP
taxlaw-9798	650	30	prime	prime	PROPN
taxlaw-9798	650	31	minister	minister	PROPN
taxlaw-9798	650	32	boris	boris	PROPN
taxlaw-9798	650	33	johnson	johnson	PROPN
taxlaw-9798	650	34	’s	’s	PART
taxlaw-9798	650	35	objective	objective	NOUN
taxlaw-9798	650	36	to	to	PART
taxlaw-9798	650	37	make	make	VERB
taxlaw-9798	650	38	britain	britain	PROPN
taxlaw-9798	650	39	into	into	ADP
taxlaw-9798	650	40	a	a	DET
taxlaw-9798	650	41	business	business	NOUN
taxlaw-9798	650	42	-	-	PUNCT
taxlaw-9798	650	43	friendly	friendly	ADJ
taxlaw-9798	650	44	destination	destination	NOUN
taxlaw-9798	650	45	with	with	ADP
taxlaw-9798	650	46	low	low	ADJ
taxlaw-9798	650	47	taxes	taxis	NOUN
taxlaw-9798	650	48	and	and	CCONJ
taxlaw-9798	650	49	light	light	ADJ
taxlaw-9798	650	50	regulation	regulation	NOUN
taxlaw-9798	650	51	)	)	PUNCT
taxlaw-9798	650	52	.	.	PUNCT
taxlaw-9798	651	1	nevertheless	nevertheless	ADV
taxlaw-9798	651	2	,	,	PUNCT
taxlaw-9798	651	3	the	the	DET
taxlaw-9798	651	4	crs	crs	PROPN
taxlaw-9798	651	5	mdrs	mdrs	PROPN
taxlaw-9798	651	6	also	also	ADV
taxlaw-9798	651	7	create	create	VERB
taxlaw-9798	651	8	compliance	compliance	NOUN
taxlaw-9798	651	9	challenges	challenge	NOUN
taxlaw-9798	651	10	and	and	CCONJ
taxlaw-9798	651	11	costs	cost	NOUN
taxlaw-9798	651	12	.	.	PUNCT
taxlaw-9798	652	1	see	see	VERB
taxlaw-9798	652	2	paul	paul	PROPN
taxlaw-9798	652	3	f.	f.	PROPN
taxlaw-9798	652	4	millen	millen	PROPN
taxlaw-9798	652	5	&	&	CCONJ
taxlaw-9798	652	6	peter	peter	PROPN
taxlaw-9798	652	7	cotorceanu	cotorceanu	PROPN
taxlaw-9798	652	8	,	,	PUNCT
taxlaw-9798	652	9	forming	form	VERB
taxlaw-9798	652	10	financial	financial	ADJ
taxlaw-9798	652	11	intermediaries	intermediary	NOUN
taxlaw-9798	652	12	into	into	ADP
taxlaw-9798	652	13	a	a	DET
taxlaw-9798	652	14	fifth	fifth	ADJ
taxlaw-9798	652	15	column	column	NOUN
taxlaw-9798	652	16	:	:	PUNCT
taxlaw-9798	652	17	the	the	DET
taxlaw-9798	652	18	oecd	oecd	PROPN
taxlaw-9798	652	19	mdrs	mdrs	PROPN
taxlaw-9798	652	20	for	for	ADP
taxlaw-9798	652	21	crs	crs	PROPN
taxlaw-9798	652	22	avoidance	avoidance	NOUN
taxlaw-9798	652	23	,	,	PUNCT
taxlaw-9798	652	24	25	25	NUM
taxlaw-9798	652	25	trusts	trust	NOUN
taxlaw-9798	652	26	&	&	CCONJ
taxlaw-9798	652	27	trustees	trustee	NOUN
taxlaw-9798	652	28	422	422	NUM
taxlaw-9798	652	29	(	(	PUNCT
taxlaw-9798	652	30	may	may	PROPN
taxlaw-9798	652	31	2019	2019	NUM
taxlaw-9798	652	32	)	)	PUNCT
taxlaw-9798	652	33	.	.	PUNCT
taxlaw-9798	653	1	214	214	NUM
taxlaw-9798	653	2	see	see	VERB
taxlaw-9798	653	3	taxation	taxation	NOUN
taxlaw-9798	653	4	(	(	PUNCT
taxlaw-9798	653	5	implementation	implementation	NOUN
taxlaw-9798	653	6	)	)	PUNCT
taxlaw-9798	653	7	(	(	PUNCT
taxlaw-9798	653	8	international	international	ADJ
taxlaw-9798	653	9	tax	tax	NOUN
taxlaw-9798	653	10	compliance	compliance	NOUN
taxlaw-9798	653	11	)	)	PUNCT
taxlaw-9798	653	12	(	(	PUNCT
taxlaw-9798	653	13	mandatory	mandatory	ADJ
taxlaw-9798	653	14	disclosure	disclosure	NOUN
taxlaw-9798	653	15	rules	rule	NOUN
taxlaw-9798	653	16	for	for	ADP
taxlaw-9798	653	17	crs	crs	PROPN
taxlaw-9798	653	18	avoidance	avoidance	NOUN
taxlaw-9798	653	19	arrangements	arrangement	NOUN
taxlaw-9798	653	20	and	and	CCONJ
taxlaw-9798	653	21	opaque	opaque	ADJ
taxlaw-9798	653	22	offshore	offshore	ADJ
taxlaw-9798	653	23	structures	structure	NOUN
taxlaw-9798	653	24	)	)	PUNCT
taxlaw-9798	653	25	(	(	PUNCT
taxlaw-9798	653	26	jersey	jersey	NOUN
taxlaw-9798	653	27	)	)	PUNCT
taxlaw-9798	653	28	regulations	regulation	NOUN
taxlaw-9798	653	29	2020	2020	NUM
taxlaw-9798	653	30	,	,	PUNCT
taxlaw-9798	653	31	r&o.112/2020	r&o.112/2020	PROPN
taxlaw-9798	653	32	(	(	PUNCT
taxlaw-9798	653	33	sept	sept	PROPN
taxlaw-9798	653	34	.	.	PROPN
taxlaw-9798	653	35	9	9	NUM
taxlaw-9798	653	36	,	,	PUNCT
taxlaw-9798	653	37	2020	2020	NUM
taxlaw-9798	653	38	)	)	PUNCT
taxlaw-9798	653	39	for	for	ADP
taxlaw-9798	653	40	jersey	jersey	PROPN
taxlaw-9798	653	41	;	;	PUNCT
taxlaw-9798	653	42	income	income	NOUN
taxlaw-9798	653	43	tax	tax	NOUN
taxlaw-9798	653	44	(	(	PUNCT
taxlaw-9798	653	45	mandatory	mandatory	ADJ
taxlaw-9798	653	46	disclosure	disclosure	NOUN
taxlaw-9798	653	47	rules	rule	NOUN
taxlaw-9798	653	48	)	)	PUNCT
taxlaw-9798	653	49	regulations	regulation	NOUN
taxlaw-9798	653	50	2019	2019	NUM
taxlaw-9798	653	51	,	,	PUNCT
taxlaw-9798	653	52	statutory	statutory	PROPN
taxlaw-9798	653	53	doc	doc	PROPN
taxlaw-9798	653	54	.	.	PUNCT
taxlaw-9798	654	1	no	no	INTJ
taxlaw-9798	654	2	.	.	PUNCT
taxlaw-9798	655	1	2019/0454	2019/0454	NUM
taxlaw-9798	655	2	(	(	PUNCT
taxlaw-9798	655	3	dec	dec	PROPN
taxlaw-9798	655	4	.	.	PROPN
taxlaw-9798	655	5	10	10	NUM
taxlaw-9798	655	6	,	,	PUNCT
taxlaw-9798	655	7	2019	2019	NUM
taxlaw-9798	655	8	)	)	PUNCT
taxlaw-9798	655	9	for	for	ADP
taxlaw-9798	655	10	the	the	DET
taxlaw-9798	655	11	isle	isle	PROPN
taxlaw-9798	655	12	of	of	ADP
taxlaw-9798	655	13	man	man	NOUN
taxlaw-9798	655	14	;	;	PUNCT
taxlaw-9798	655	15	the	the	DET
taxlaw-9798	655	16	income	income	NOUN
taxlaw-9798	655	17	tax	tax	NOUN
taxlaw-9798	655	18	(	(	PUNCT
taxlaw-9798	655	19	approved	approve	VERB
taxlaw-9798	655	20	international	international	ADJ
taxlaw-9798	655	21	agreements	agreement	NOUN
taxlaw-9798	655	22	)	)	PUNCT
taxlaw-9798	655	23	(	(	PUNCT
taxlaw-9798	655	24	implementation	implementation	NOUN
taxlaw-9798	655	25	)	)	PUNCT
taxlaw-9798	655	26	(	(	PUNCT
taxlaw-9798	655	27	mandatory	mandatory	ADJ
taxlaw-9798	655	28	disclosure	disclosure	NOUN
taxlaw-9798	655	29	rules	rule	NOUN
taxlaw-9798	655	30	)	)	PUNCT
taxlaw-9798	655	31	regulations	regulation	NOUN
taxlaw-9798	655	32	,	,	PUNCT
taxlaw-9798	655	33	2020	2020	NUM
taxlaw-9798	655	34	,	,	PUNCT
taxlaw-9798	655	35	guernsey	guernsey	PROPN
taxlaw-9798	655	36	statutory	statutory	PROPN
taxlaw-9798	655	37	instrument	instrument	PROPN
taxlaw-9798	655	38	2020	2020	NUM
taxlaw-9798	656	1	no	no	NOUN
taxlaw-9798	656	2	.	.	NOUN
taxlaw-9798	656	3	2	2	NUM
taxlaw-9798	656	4	(	(	PUNCT
taxlaw-9798	656	5	mar	mar	PROPN
taxlaw-9798	656	6	.	.	PROPN
taxlaw-9798	656	7	11	11	NUM
taxlaw-9798	656	8	,	,	PUNCT
taxlaw-9798	656	9	2020	2020	NUM
taxlaw-9798	656	10	)	)	PUNCT
taxlaw-9798	656	11	for	for	ADP
taxlaw-9798	656	12	guernsey	guernsey	PROPN
taxlaw-9798	656	13	.	.	PUNCT
taxlaw-9798	657	1	215	215	NUM
taxlaw-9798	657	2	see	see	NOUN
taxlaw-9798	657	3	gibraltar	gibraltar	PROPN
taxlaw-9798	657	4	legal	legal	ADJ
taxlaw-9798	657	5	notice	notice	NOUN
taxlaw-9798	657	6	no	no	INTJ
taxlaw-9798	657	7	.	.	NOUN
taxlaw-9798	657	8	78	78	NUM
taxlaw-9798	657	9	(	(	PUNCT
taxlaw-9798	657	10	2021	2021	NUM
taxlaw-9798	657	11	)	)	PUNCT
taxlaw-9798	657	12	;	;	PUNCT
taxlaw-9798	657	13	ernst	ernst	PROPN
taxlaw-9798	657	14	&	&	CCONJ
taxlaw-9798	657	15	young	young	PROPN
taxlaw-9798	657	16	,	,	PUNCT
taxlaw-9798	657	17	south	south	PROPN
taxlaw-9798	657	18	africa	africa	PROPN
taxlaw-9798	657	19	issues	issue	VERB
taxlaw-9798	657	20	new	new	ADJ
taxlaw-9798	657	21	regulations	regulation	NOUN
taxlaw-9798	657	22	to	to	PART
taxlaw-9798	657	23	implement	implement	VERB
taxlaw-9798	657	24	the	the	DET
taxlaw-9798	657	25	common	common	ADJ
taxlaw-9798	657	26	reporting	reporting	NOUN
taxlaw-9798	657	27	standard	standard	NOUN
taxlaw-9798	657	28	(	(	PUNCT
taxlaw-9798	657	29	oct	oct	PROPN
taxlaw-9798	657	30	.	.	PROPN
taxlaw-9798	657	31	16	16	NUM
taxlaw-9798	657	32	,	,	PUNCT
taxlaw-9798	657	33	2020	2020	NUM
taxlaw-9798	657	34	)	)	PUNCT
taxlaw-9798	657	35	,	,	PUNCT
taxlaw-9798	657	36	https://www.ey.com/en_gl/tax-alerts/south-africa-issues-new-regulations-to-implement-thecommon-reporting-standard	https://www.ey.com/en_gl/tax-alerts/south-africa-issues-new-regulations-to-implement-thecommon-reporting-standard	PROPN
taxlaw-9798	658	1	[	[	X
taxlaw-9798	658	2	https://perma.cc/q4rf-v4px	https://perma.cc/q4rf-v4px	PROPN
taxlaw-9798	658	3	]	]	X
taxlaw-9798	658	4	.	.	PUNCT
taxlaw-9798	659	1	216	216	NUM
taxlaw-9798	659	2	government	government	NOUN
taxlaw-9798	659	3	of	of	ADP
taxlaw-9798	659	4	jersey	jersey	PROPN
taxlaw-9798	659	5	,	,	PUNCT
taxlaw-9798	659	6	consultation	consultation	NOUN
taxlaw-9798	659	7	on	on	ADP
taxlaw-9798	659	8	implementation	implementation	NOUN
taxlaw-9798	659	9	of	of	ADP
taxlaw-9798	659	10	mandatory	mandatory	ADJ
taxlaw-9798	659	11	disclosure	disclosure	NOUN
taxlaw-9798	659	12	rules	rule	NOUN
taxlaw-9798	659	13	for	for	ADP
taxlaw-9798	659	14	crs	crs	PROPN
taxlaw-9798	659	15	avoidance	avoidance	NOUN
taxlaw-9798	659	16	arrangements	arrangement	NOUN
taxlaw-9798	659	17	and	and	CCONJ
taxlaw-9798	659	18	opaque	opaque	ADJ
taxlaw-9798	659	19	offshore	offshore	ADJ
taxlaw-9798	659	20	structures	structure	NOUN
taxlaw-9798	659	21	,	,	PUNCT
taxlaw-9798	659	22	ministry	ministry	PROPN
taxlaw-9798	659	23	of	of	ADP
taxlaw-9798	659	24	treasury	treasury	PROPN
taxlaw-9798	659	25	and	and	CCONJ
taxlaw-9798	659	26	resources	resource	NOUN
taxlaw-9798	659	27	(	(	PUNCT
taxlaw-9798	659	28	sept	sept	PROPN
taxlaw-9798	659	29	.	.	PROPN
taxlaw-9798	659	30	23	23	NUM
taxlaw-9798	659	31	,	,	PUNCT
taxlaw-9798	659	32	2019	2019	NUM
taxlaw-9798	659	33	)	)	PUNCT
taxlaw-9798	659	34	,	,	PUNCT
taxlaw-9798	659	35	at	at	ADP
taxlaw-9798	659	36	2	2	NUM
taxlaw-9798	659	37	.	.	NOUN
taxlaw-9798	659	38	217	217	NUM
taxlaw-9798	659	39	see	see	VERB
taxlaw-9798	659	40	código	código	PROPN
taxlaw-9798	659	41	fiscal	fiscal	PROPN
taxlaw-9798	659	42	de	de	X
taxlaw-9798	659	43	la	la	X
taxlaw-9798	659	44	federación	federación	PROPN
taxlaw-9798	660	1	[	[	X
taxlaw-9798	660	2	cff	cff	PROPN
taxlaw-9798	660	3	]	]	X
taxlaw-9798	660	4	,	,	PUNCT
taxlaw-9798	660	5	arts	art	NOUN
taxlaw-9798	660	6	.	.	PUNCT
taxlaw-9798	661	1	197	197	NUM
taxlaw-9798	661	2	-	-	SYM
taxlaw-9798	661	3	202	202	NUM
taxlaw-9798	661	4	(	(	PUNCT
taxlaw-9798	661	5	mex	mex	PROPN
taxlaw-9798	661	6	.	.	PUNCT
taxlaw-9798	661	7	)	)	PUNCT
taxlaw-9798	662	1	[	[	X
taxlaw-9798	662	2	hereinafter	hereinafter	NOUN
taxlaw-9798	662	3	mexico	mexico	PROPN
taxlaw-9798	662	4	federal	federal	ADJ
taxlaw-9798	662	5	fiscal	fiscal	ADJ
taxlaw-9798	662	6	code	code	PROPN
taxlaw-9798	662	7	]	]	PUNCT
taxlaw-9798	662	8	.	.	PUNCT
taxlaw-9798	663	1	218	218	NUM
taxlaw-9798	663	2	see	see	VERB
taxlaw-9798	663	3	general	general	ADJ
taxlaw-9798	663	4	resolution	resolution	NOUN
taxlaw-9798	663	5	no	no	INTJ
taxlaw-9798	663	6	.	.	PUNCT
taxlaw-9798	664	1	4838/2020	4838/2020	NUM
taxlaw-9798	664	2	,	,	PUNCT
taxlaw-9798	664	3	argentina	argentina	PROPN
taxlaw-9798	664	4	official	official	PROPN
taxlaw-9798	664	5	gazette	gazette	PROPN
taxlaw-9798	664	6	(	(	PUNCT
taxlaw-9798	664	7	oct	oct	PROPN
taxlaw-9798	664	8	.	.	PROPN
taxlaw-9798	664	9	20	20	NUM
taxlaw-9798	664	10	,	,	PUNCT
taxlaw-9798	664	11	2020	2020	NUM
taxlaw-9798	664	12	)	)	PUNCT
taxlaw-9798	664	13	,	,	PUNCT
taxlaw-9798	664	14	https://www.boletinoficial.gob.ar/detalleaviso/primera/236310/20201020?busqueda=1	https://www.boletinoficial.gob.ar/detalleaviso/primera/236310/20201020?busqueda=1	VERB
taxlaw-9798	664	15	,	,	PUNCT
taxlaw-9798	665	1	[	[	X
taxlaw-9798	665	2	https://perma.cc/s4qg-2kc3	https://perma.cc/s4qg-2kc3	X
taxlaw-9798	665	3	]	]	PUNCT
taxlaw-9798	665	4	.	.	PUNCT
taxlaw-9798	666	1	219	219	NUM
taxlaw-9798	666	2	see	see	VERB
taxlaw-9798	666	3	mexico	mexico	PROPN
taxlaw-9798	666	4	federal	federal	ADJ
taxlaw-9798	666	5	fiscal	fiscal	ADJ
taxlaw-9798	666	6	code	code	NOUN
taxlaw-9798	666	7	,	,	PUNCT
taxlaw-9798	666	8	supra	supra	PROPN
taxlaw-9798	666	9	note	note	PROPN
taxlaw-9798	666	10	217	217	NUM
taxlaw-9798	666	11	.	.	PUNCT
taxlaw-9798	667	1	see	see	VERB
taxlaw-9798	667	2	also	also	ADV
taxlaw-9798	667	3	ernst	ernst	PROPN
taxlaw-9798	667	4	&	&	CCONJ
taxlaw-9798	667	5	young	young	PROPN
taxlaw-9798	667	6	,	,	PUNCT
taxlaw-9798	667	7	taxpayers	taxpayer	NOUN
taxlaw-9798	667	8	should	should	AUX
taxlaw-9798	667	9	be	be	AUX
taxlaw-9798	667	10	aware	aware	ADJ
taxlaw-9798	667	11	of	of	ADP
taxlaw-9798	667	12	mexico	mexico	NOUN
taxlaw-9798	667	13	’s	’s	PART
taxlaw-9798	667	14	new	new	ADJ
taxlaw-9798	667	15	reportable	reportable	ADJ
taxlaw-9798	667	16	transaction	transaction	NOUN
taxlaw-9798	667	17	obligation	obligation	NOUN
taxlaw-9798	667	18	(	(	PUNCT
taxlaw-9798	667	19	mar	mar	PROPN
taxlaw-9798	667	20	.	.	PROPN
taxlaw-9798	667	21	20	20	NUM
taxlaw-9798	667	22	,	,	PUNCT
taxlaw-9798	667	23	2020	2020	NUM
taxlaw-9798	667	24	)	)	PUNCT
taxlaw-9798	667	25	.	.	PUNCT
taxlaw-9798	668	1	2022	2022	NUM
taxlaw-9798	668	2	]	]	PUNCT
taxlaw-9798	668	3	mandatory	mandatory	ADJ
taxlaw-9798	668	4	disclosure	disclosure	NOUN
taxlaw-9798	668	5	rules	rule	VERB
taxlaw-9798	668	6	153	153	NUM
taxlaw-9798	668	7	follow	follow	VERB
taxlaw-9798	668	8	the	the	DET
taxlaw-9798	668	9	recommendations	recommendation	NOUN
taxlaw-9798	668	10	of	of	ADP
taxlaw-9798	668	11	the	the	DET
taxlaw-9798	668	12	oecd	oecd	PROPN
taxlaw-9798	668	13	’s	’s	PART
taxlaw-9798	668	14	beps	bep	NOUN
taxlaw-9798	668	15	action	action	NOUN
taxlaw-9798	668	16	12	12	NUM
taxlaw-9798	668	17	but	but	CCONJ
taxlaw-9798	668	18	stop	stop	VERB
taxlaw-9798	668	19	short	short	ADV
taxlaw-9798	668	20	of	of	ADP
taxlaw-9798	668	21	following	follow	VERB
taxlaw-9798	668	22	the	the	DET
taxlaw-9798	668	23	dac	dac	NOUN
taxlaw-9798	668	24	6	6	NUM
taxlaw-9798	668	25	model.220	model.220	ADJ
taxlaw-9798	668	26	unlike	unlike	ADP
taxlaw-9798	668	27	dac	dac	NOUN
taxlaw-9798	668	28	6	6	NUM
taxlaw-9798	668	29	and	and	CCONJ
taxlaw-9798	668	30	the	the	DET
taxlaw-9798	668	31	crs	crs	PROPN
taxlaw-9798	668	32	mdrs	mdrs	PROPN
taxlaw-9798	668	33	,	,	PUNCT
taxlaw-9798	668	34	the	the	DET
taxlaw-9798	668	35	mexican	mexican	ADJ
taxlaw-9798	668	36	mdrs	mdrs	PROPN
taxlaw-9798	668	37	impose	impose	VERB
taxlaw-9798	668	38	reporting	report	VERB
taxlaw-9798	668	39	obligations	obligation	NOUN
taxlaw-9798	668	40	only	only	ADV
taxlaw-9798	668	41	on	on	ADP
taxlaw-9798	668	42	tax	tax	NOUN
taxlaw-9798	668	43	advisors.221	advisors.221	PROPN
taxlaw-9798	668	44	the	the	DET
taxlaw-9798	668	45	schemes	scheme	NOUN
taxlaw-9798	668	46	reportable	reportable	ADJ
taxlaw-9798	668	47	in	in	ADP
taxlaw-9798	668	48	mexico	mexico	PROPN
taxlaw-9798	668	49	include	include	VERB
taxlaw-9798	668	50	“	"	PUNCT
taxlaw-9798	668	51	anyone	anyone	PRON
taxlaw-9798	668	52	that	that	PRON
taxlaw-9798	668	53	generates	generate	VERB
taxlaw-9798	668	54	or	or	CCONJ
taxlaw-9798	668	55	can	can	AUX
taxlaw-9798	668	56	generate	generate	VERB
taxlaw-9798	668	57	,	,	PUNCT
taxlaw-9798	668	58	directly	directly	ADV
taxlaw-9798	668	59	or	or	CCONJ
taxlaw-9798	668	60	indirectly	indirectly	ADV
taxlaw-9798	668	61	,	,	PUNCT
taxlaw-9798	668	62	the	the	DET
taxlaw-9798	668	63	obtaining	obtaining	NOUN
taxlaw-9798	668	64	of	of	ADP
taxlaw-9798	668	65	a	a	DET
taxlaw-9798	668	66	tax	tax	NOUN
taxlaw-9798	668	67	benefit	benefit	NOUN
taxlaw-9798	668	68	in	in	ADP
taxlaw-9798	668	69	mexico	mexico	PROPN
taxlaw-9798	668	70	”	"	PUNCT
taxlaw-9798	668	71	and	and	CCONJ
taxlaw-9798	668	72	possesses	possess	VERB
taxlaw-9798	668	73	any	any	DET
taxlaw-9798	668	74	one	one	NUM
taxlaw-9798	668	75	of	of	ADP
taxlaw-9798	668	76	fourteen	fourteen	NUM
taxlaw-9798	668	77	characteristics.222	characteristics.222	NOUN
taxlaw-9798	668	78	many	many	ADJ
taxlaw-9798	668	79	of	of	ADP
taxlaw-9798	668	80	these	these	DET
taxlaw-9798	668	81	characteristics	characteristic	NOUN
taxlaw-9798	668	82	resemble	resemble	VERB
taxlaw-9798	668	83	dac	dac	NOUN
taxlaw-9798	668	84	6	6	NUM
taxlaw-9798	668	85	and	and	CCONJ
taxlaw-9798	668	86	action	action	NOUN
taxlaw-9798	668	87	12	12	NUM
taxlaw-9798	668	88	hallmarks	hallmark	NOUN
taxlaw-9798	668	89	,	,	PUNCT
taxlaw-9798	668	90	although	although	SCONJ
taxlaw-9798	668	91	some	some	PRON
taxlaw-9798	668	92	are	be	AUX
taxlaw-9798	668	93	unique	unique	ADJ
taxlaw-9798	668	94	to	to	ADP
taxlaw-9798	668	95	mexico.223	mexico.223	PROPN
taxlaw-9798	668	96	notably	notably	ADV
taxlaw-9798	668	97	,	,	PUNCT
taxlaw-9798	668	98	one	one	NUM
taxlaw-9798	668	99	characteristic	characteristic	NOUN
taxlaw-9798	668	100	covers	cover	VERB
taxlaw-9798	668	101	structures	structure	NOUN
taxlaw-9798	668	102	that	that	PRON
taxlaw-9798	668	103	circumvent	circumvent	VERB
taxlaw-9798	668	104	reporting	reporting	NOUN
taxlaw-9798	668	105	under	under	ADP
taxlaw-9798	668	106	crs	crs	PROPN
taxlaw-9798	668	107	or	or	CCONJ
taxlaw-9798	668	108	fatca.224	fatca.224	NOUN
taxlaw-9798	668	109	once	once	SCONJ
taxlaw-9798	668	110	a	a	DET
taxlaw-9798	668	111	scheme	scheme	NOUN
taxlaw-9798	668	112	is	be	AUX
taxlaw-9798	668	113	found	find	VERB
taxlaw-9798	668	114	to	to	PART
taxlaw-9798	668	115	be	be	AUX
taxlaw-9798	668	116	reportable	reportable	ADJ
taxlaw-9798	668	117	,	,	PUNCT
taxlaw-9798	668	118	the	the	DET
taxlaw-9798	668	119	tax	tax	NOUN
taxlaw-9798	668	120	advisor	advisor	NOUN
taxlaw-9798	668	121	must	must	AUX
taxlaw-9798	668	122	provide	provide	VERB
taxlaw-9798	668	123	their	their	PRON
taxlaw-9798	668	124	name	name	NOUN
taxlaw-9798	668	125	and	and	CCONJ
taxlaw-9798	668	126	tin	tin	NOUN
taxlaw-9798	668	127	,	,	PUNCT
taxlaw-9798	668	128	a	a	DET
taxlaw-9798	668	129	description	description	NOUN
taxlaw-9798	668	130	of	of	ADP
taxlaw-9798	668	131	the	the	DET
taxlaw-9798	668	132	reportable	reportable	ADJ
taxlaw-9798	668	133	scheme	scheme	NOUN
taxlaw-9798	668	134	,	,	PUNCT
taxlaw-9798	668	135	the	the	DET
taxlaw-9798	668	136	tax	tax	NOUN
taxlaw-9798	668	137	benefit	benefit	NOUN
taxlaw-9798	668	138	obtained	obtain	VERB
taxlaw-9798	668	139	or	or	CCONJ
taxlaw-9798	668	140	expected	expect	VERB
taxlaw-9798	668	141	,	,	PUNCT
taxlaw-9798	668	142	and	and	CCONJ
taxlaw-9798	668	143	other	other	ADJ
taxlaw-9798	668	144	information.225	information.225	CCONJ
taxlaw-9798	668	145	argentina	argentina	PROPN
taxlaw-9798	668	146	’s	’s	PART
taxlaw-9798	668	147	mdrs	mdrs	PROPN
taxlaw-9798	668	148	were	be	AUX
taxlaw-9798	668	149	adopted	adopt	VERB
taxlaw-9798	668	150	in	in	ADP
taxlaw-9798	668	151	october	october	PROPN
taxlaw-9798	668	152	2020	2020	NUM
taxlaw-9798	668	153	and	and	CCONJ
taxlaw-9798	668	154	follow	follow	VERB
taxlaw-9798	668	155	the	the	DET
taxlaw-9798	668	156	recommendations	recommendation	NOUN
taxlaw-9798	668	157	of	of	ADP
taxlaw-9798	668	158	beps	bep	NOUN
taxlaw-9798	668	159	action	action	NOUN
taxlaw-9798	668	160	12	12	NUM
taxlaw-9798	668	161	.	.	PUNCT
taxlaw-9798	669	1	under	under	ADP
taxlaw-9798	669	2	these	these	DET
taxlaw-9798	669	3	mdrs	mdr	NOUN
taxlaw-9798	669	4	,	,	PUNCT
taxlaw-9798	669	5	there	there	PRON
taxlaw-9798	669	6	is	be	VERB
taxlaw-9798	669	7	a	a	DET
taxlaw-9798	669	8	parallel	parallel	ADJ
taxlaw-9798	669	9	reporting	reporting	NOUN
taxlaw-9798	669	10	requirement	requirement	NOUN
taxlaw-9798	669	11	on	on	ADP
taxlaw-9798	669	12	both	both	DET
taxlaw-9798	669	13	taxpayers	taxpayer	NOUN
taxlaw-9798	669	14	and	and	CCONJ
taxlaw-9798	669	15	tax	tax	NOUN
taxlaw-9798	669	16	advisors.226	advisors.226	NOUN
taxlaw-9798	669	17	these	these	DET
taxlaw-9798	669	18	mdrs	mdr	NOUN
taxlaw-9798	669	19	require	require	VERB
taxlaw-9798	669	20	the	the	DET
taxlaw-9798	669	21	reporting	reporting	NOUN
taxlaw-9798	669	22	of	of	ADP
taxlaw-9798	669	23	both	both	CCONJ
taxlaw-9798	669	24	domestic	domestic	ADJ
taxlaw-9798	669	25	and	and	CCONJ
taxlaw-9798	669	26	cross	cross	ADJ
taxlaw-9798	669	27	-	-	ADJ
taxlaw-9798	669	28	border	border	ADJ
taxlaw-9798	669	29	transactions	transaction	NOUN
taxlaw-9798	669	30	that	that	PRON
taxlaw-9798	669	31	result	result	VERB
taxlaw-9798	669	32	in	in	ADP
taxlaw-9798	669	33	a	a	DET
taxlaw-9798	669	34	tax	tax	NOUN
taxlaw-9798	669	35	advantage	advantage	NOUN
taxlaw-9798	669	36	or	or	CCONJ
taxlaw-9798	669	37	benefit	benefit	VERB
taxlaw-9798	669	38	and	and	CCONJ
taxlaw-9798	669	39	have	have	VERB
taxlaw-9798	669	40	certain	certain	ADJ
taxlaw-9798	669	41	characteristics.227	characteristics.227	NOUN
taxlaw-9798	669	42	in	in	ADP
taxlaw-9798	669	43	cases	case	NOUN
taxlaw-9798	669	44	where	where	SCONJ
taxlaw-9798	669	45	multiple	multiple	ADJ
taxlaw-9798	669	46	parties	party	NOUN
taxlaw-9798	669	47	could	could	AUX
taxlaw-9798	669	48	report	report	VERB
taxlaw-9798	669	49	,	,	PUNCT
taxlaw-9798	669	50	all	all	PRON
taxlaw-9798	669	51	must	must	AUX
taxlaw-9798	669	52	report.228	report.228	VERB
taxlaw-9798	669	53	while	while	SCONJ
taxlaw-9798	669	54	this	this	DET
taxlaw-9798	669	55	reporting	reporting	NOUN
taxlaw-9798	669	56	obligation	obligation	NOUN
taxlaw-9798	669	57	is	be	AUX
taxlaw-9798	669	58	somewhat	somewhat	ADV
taxlaw-9798	669	59	broader	broad	ADJ
taxlaw-9798	669	60	than	than	ADP
taxlaw-9798	669	61	mexico	mexico	PROPN
taxlaw-9798	669	62	’s	’s	PART
taxlaw-9798	669	63	,	,	PUNCT
taxlaw-9798	669	64	it	it	PRON
taxlaw-9798	669	65	also	also	ADV
taxlaw-9798	669	66	does	do	AUX
taxlaw-9798	669	67	not	not	PART
taxlaw-9798	669	68	include	include	VERB
taxlaw-9798	669	69	intermediaries	intermediary	NOUN
taxlaw-9798	669	70	other	other	ADJ
taxlaw-9798	669	71	than	than	ADP
taxlaw-9798	669	72	tax	tax	NOUN
taxlaw-9798	669	73	advisors	advisor	NOUN
taxlaw-9798	669	74	.	.	PUNCT
taxlaw-9798	670	1	the	the	DET
taxlaw-9798	670	2	disclosure	disclosure	NOUN
taxlaw-9798	670	3	must	must	AUX
taxlaw-9798	670	4	include	include	VERB
taxlaw-9798	670	5	the	the	DET
taxlaw-9798	670	6	information	information	NOUN
taxlaw-9798	670	7	of	of	ADP
taxlaw-9798	670	8	the	the	DET
taxlaw-9798	670	9	scheme	scheme	NOUN
taxlaw-9798	670	10	participants	participant	NOUN
taxlaw-9798	670	11	,	,	PUNCT
taxlaw-9798	670	12	a	a	DET
taxlaw-9798	670	13	description	description	NOUN
taxlaw-9798	670	14	of	of	ADP
taxlaw-9798	670	15	the	the	DET
taxlaw-9798	670	16	way	way	NOUN
taxlaw-9798	670	17	in	in	ADP
taxlaw-9798	670	18	which	which	PRON
taxlaw-9798	670	19	the	the	DET
taxlaw-9798	670	20	tax	tax	NOUN
taxlaw-9798	670	21	advantage	advantage	NOUN
taxlaw-9798	670	22	or	or	CCONJ
taxlaw-9798	670	23	any	any	DET
taxlaw-9798	670	24	other	other	ADJ
taxlaw-9798	670	25	benefit	benefit	NOUN
taxlaw-9798	670	26	was	be	AUX
taxlaw-9798	670	27	created	create	VERB
taxlaw-9798	670	28	,	,	PUNCT
taxlaw-9798	670	29	and	and	CCONJ
taxlaw-9798	670	30	the	the	DET
taxlaw-9798	670	31	applicable	applicable	ADJ
taxlaw-9798	670	32	legal	legal	ADJ
taxlaw-9798	670	33	and	and	CCONJ
taxlaw-9798	670	34	regulatory	regulatory	ADJ
taxlaw-9798	670	35	provisions	provision	NOUN
taxlaw-9798	670	36	,	,	PUNCT
taxlaw-9798	670	37	including	include	VERB
taxlaw-9798	670	38	foreign	foreign	ADJ
taxlaw-9798	670	39	regulations.229	regulations.229	PROPN
taxlaw-9798	670	40	the	the	DET
taxlaw-9798	670	41	adoption	adoption	NOUN
taxlaw-9798	670	42	of	of	ADP
taxlaw-9798	670	43	dac	dac	NOUN
taxlaw-9798	670	44	6	6	NUM
taxlaw-9798	670	45	in	in	ADP
taxlaw-9798	670	46	the	the	DET
taxlaw-9798	670	47	eu	eu	PROPN
taxlaw-9798	670	48	,	,	PUNCT
taxlaw-9798	670	49	crs	crs	PROPN
taxlaw-9798	670	50	mdrs	mdrs	PROPN
taxlaw-9798	670	51	in	in	ADP
taxlaw-9798	670	52	several	several	ADJ
taxlaw-9798	670	53	countries	country	NOUN
taxlaw-9798	670	54	,	,	PUNCT
taxlaw-9798	670	55	and	and	CCONJ
taxlaw-9798	670	56	new	new	ADJ
taxlaw-9798	670	57	mdrs	mdr	NOUN
taxlaw-9798	670	58	in	in	ADP
taxlaw-9798	670	59	mexico	mexico	PROPN
taxlaw-9798	670	60	and	and	CCONJ
taxlaw-9798	670	61	argentina	argentina	PROPN
taxlaw-9798	670	62	indicates	indicate	VERB
taxlaw-9798	670	63	that	that	SCONJ
taxlaw-9798	670	64	mdrs	mdr	NOUN
taxlaw-9798	670	65	are	be	AUX
taxlaw-9798	670	66	continuing	continue	VERB
taxlaw-9798	670	67	to	to	PART
taxlaw-9798	670	68	find	find	VERB
taxlaw-9798	670	69	willing	willing	ADJ
taxlaw-9798	670	70	and	and	CCONJ
taxlaw-9798	670	71	ready	ready	ADJ
taxlaw-9798	670	72	policymakers	policymaker	NOUN
taxlaw-9798	670	73	to	to	PART
taxlaw-9798	670	74	implement	implement	VERB
taxlaw-9798	670	75	them	they	PRON
taxlaw-9798	670	76	in	in	ADP
taxlaw-9798	670	77	different	different	ADJ
taxlaw-9798	670	78	countries	country	NOUN
taxlaw-9798	670	79	around	around	ADP
taxlaw-9798	670	80	the	the	DET
taxlaw-9798	670	81	globe	globe	NOUN
taxlaw-9798	670	82	.	.	PUNCT
taxlaw-9798	671	1	moreover	moreover	ADV
taxlaw-9798	671	2	,	,	PUNCT
taxlaw-9798	671	3	all	all	PRON
taxlaw-9798	671	4	of	of	ADP
taxlaw-9798	671	5	these	these	DET
taxlaw-9798	671	6	new	new	ADJ
taxlaw-9798	671	7	mdrs	mdr	NOUN
taxlaw-9798	671	8	contain	contain	VERB
taxlaw-9798	671	9	significant	significant	ADJ
taxlaw-9798	671	10	cross	cross	ADJ
taxlaw-9798	671	11	-	-	ADJ
taxlaw-9798	671	12	border	border	ADJ
taxlaw-9798	671	13	components	component	NOUN
taxlaw-9798	671	14	in	in	ADP
taxlaw-9798	671	15	line	line	NOUN
taxlaw-9798	671	16	with	with	ADP
taxlaw-9798	671	17	the	the	DET
taxlaw-9798	671	18	general	general	ADJ
taxlaw-9798	671	19	trend	trend	NOUN
taxlaw-9798	671	20	of	of	ADP
taxlaw-9798	671	21	third	third	ADJ
taxlaw-9798	671	22	-	-	PUNCT
taxlaw-9798	671	23	generation	generation	NOUN
taxlaw-9798	671	24	mdrs	mdr	NOUN
taxlaw-9798	671	25	.	.	PUNCT
taxlaw-9798	672	1	mdrs	mdrs	PROPN
taxlaw-9798	672	2	seem	seem	VERB
taxlaw-9798	672	3	poised	poise	VERB
taxlaw-9798	672	4	to	to	PART
taxlaw-9798	672	5	continually	continually	ADV
taxlaw-9798	672	6	evolve	evolve	VERB
taxlaw-9798	672	7	and	and	CCONJ
taxlaw-9798	672	8	proliferate	proliferate	VERB
taxlaw-9798	672	9	across	across	ADP
taxlaw-9798	672	10	the	the	DET
taxlaw-9798	672	11	globe	globe	NOUN
taxlaw-9798	672	12	.	.	PUNCT
taxlaw-9798	673	1	iv	iv	X
taxlaw-9798	673	2	.	.	PUNCT
taxlaw-9798	673	3	trends	trend	NOUN
taxlaw-9798	673	4	in	in	ADP
taxlaw-9798	673	5	the	the	DET
taxlaw-9798	673	6	development	development	NOUN
taxlaw-9798	673	7	of	of	ADP
taxlaw-9798	673	8	mdrs	mdr	NOUN
taxlaw-9798	673	9	thus	thus	ADV
taxlaw-9798	673	10	far	far	ADV
taxlaw-9798	673	11	,	,	PUNCT
taxlaw-9798	673	12	we	we	PRON
taxlaw-9798	673	13	have	have	AUX
taxlaw-9798	673	14	described	describe	VERB
taxlaw-9798	673	15	the	the	DET
taxlaw-9798	673	16	development	development	NOUN
taxlaw-9798	673	17	of	of	ADP
taxlaw-9798	673	18	mdrs	mdr	NOUN
taxlaw-9798	673	19	since	since	SCONJ
taxlaw-9798	673	20	the	the	DET
taxlaw-9798	673	21	1980s	1980s	NUM
taxlaw-9798	673	22	.	.	PUNCT
taxlaw-9798	674	1	in	in	ADP
taxlaw-9798	674	2	this	this	DET
taxlaw-9798	674	3	part	part	NOUN
taxlaw-9798	674	4	,	,	PUNCT
taxlaw-9798	674	5	we	we	PRON
taxlaw-9798	674	6	identify	identify	VERB
taxlaw-9798	674	7	three	three	NUM
taxlaw-9798	674	8	main	main	ADJ
taxlaw-9798	674	9	trends	trend	NOUN
taxlaw-9798	674	10	in	in	ADP
taxlaw-9798	674	11	the	the	DET
taxlaw-9798	674	12	development	development	NOUN
taxlaw-9798	674	13	of	of	ADP
taxlaw-9798	674	14	mdrs	mdr	NOUN
taxlaw-9798	674	15	over	over	ADP
taxlaw-9798	674	16	this	this	DET
taxlaw-9798	674	17	period	period	NOUN
taxlaw-9798	674	18	.	.	PUNCT
taxlaw-9798	675	1	first	first	ADV
taxlaw-9798	675	2	,	,	PUNCT
taxlaw-9798	675	3	mdrs	mdr	NOUN
taxlaw-9798	675	4	have	have	AUX
taxlaw-9798	675	5	evolved	evolve	VERB
taxlaw-9798	675	6	from	from	ADP
taxlaw-9798	675	7	targeting	target	VERB
taxlaw-9798	675	8	specific	specific	ADJ
taxlaw-9798	675	9	tax	tax	NOUN
taxlaw-9798	675	10	schemes	scheme	NOUN
taxlaw-9798	675	11	to	to	ADP
taxlaw-9798	675	12	covering	cover	VERB
taxlaw-9798	675	13	a	a	DET
taxlaw-9798	675	14	large	large	ADJ
taxlaw-9798	675	15	set	set	NOUN
taxlaw-9798	675	16	of	of	ADP
taxlaw-9798	675	17	tax	tax	NOUN
taxlaw-9798	675	18	avoidance	avoidance	NOUN
taxlaw-9798	675	19	arrangements	arrangement	NOUN
taxlaw-9798	675	20	.	.	PUNCT
taxlaw-9798	676	1	second	second	ADJ
taxlaw-9798	676	2	,	,	PUNCT
taxlaw-9798	676	3	the	the	DET
taxlaw-9798	676	4	group	group	NOUN
taxlaw-9798	676	5	of	of	ADP
taxlaw-9798	676	6	persons	person	NOUN
taxlaw-9798	676	7	required	require	VERB
taxlaw-9798	676	8	to	to	ADP
taxlaw-9798	676	9	220	220	NUM
taxlaw-9798	676	10	for	for	ADP
taxlaw-9798	676	11	a	a	DET
taxlaw-9798	676	12	detailed	detailed	ADJ
taxlaw-9798	676	13	breakdown	breakdown	NOUN
taxlaw-9798	676	14	of	of	ADP
taxlaw-9798	676	15	the	the	DET
taxlaw-9798	676	16	differences	difference	NOUN
taxlaw-9798	676	17	between	between	ADP
taxlaw-9798	676	18	mexico	mexico	PROPN
taxlaw-9798	676	19	’s	’s	PART
taxlaw-9798	676	20	mdrs	mdrs	PROPN
taxlaw-9798	676	21	and	and	CCONJ
taxlaw-9798	676	22	dac	dac	PROPN
taxlaw-9798	676	23	6	6	NUM
taxlaw-9798	676	24	,	,	PUNCT
taxlaw-9798	676	25	see	see	VERB
taxlaw-9798	676	26	kimberly	kimberly	PROPN
taxlaw-9798	676	27	tan	tan	PROPN
taxlaw-9798	676	28	majure	majure	PROPN
taxlaw-9798	676	29	et	et	PROPN
taxlaw-9798	676	30	al	al	PROPN
taxlaw-9798	676	31	.	.	PROPN
taxlaw-9798	676	32	,	,	PUNCT
taxlaw-9798	676	33	insight	insight	NOUN
taxlaw-9798	676	34	:	:	PUNCT
taxlaw-9798	676	35	mandatory	mandatory	ADJ
taxlaw-9798	676	36	disclosure	disclosure	NOUN
taxlaw-9798	676	37	rules	rule	NOUN
taxlaw-9798	676	38	in	in	ADP
taxlaw-9798	676	39	the	the	DET
taxlaw-9798	676	40	european	european	PROPN
taxlaw-9798	676	41	union	union	PROPN
taxlaw-9798	676	42	and	and	CCONJ
taxlaw-9798	676	43	mexico	mexico	PROPN
taxlaw-9798	676	44	,	,	PUNCT
taxlaw-9798	676	45	bloomberg	bloomberg	PROPN
taxlaw-9798	676	46	tax	tax	NOUN
taxlaw-9798	676	47	(	(	PUNCT
taxlaw-9798	676	48	oct	oct	PROPN
taxlaw-9798	676	49	.	.	PROPN
taxlaw-9798	676	50	2020	2020	NUM
taxlaw-9798	676	51	)	)	PUNCT
taxlaw-9798	676	52	.	.	PUNCT
taxlaw-9798	677	1	221	221	NUM
taxlaw-9798	677	2	see	see	VERB
taxlaw-9798	677	3	i	i	PROPN
taxlaw-9798	677	4	d.	d.	PROPN
taxlaw-9798	677	5	222	222	NUM
taxlaw-9798	677	6	mexico	mexico	PROPN
taxlaw-9798	677	7	federal	federal	ADJ
taxlaw-9798	677	8	fiscal	fiscal	ADJ
taxlaw-9798	677	9	code	code	NOUN
taxlaw-9798	677	10	,	,	PUNCT
taxlaw-9798	677	11	supra	supra	PROPN
taxlaw-9798	677	12	note	note	PROPN
taxlaw-9798	677	13	217	217	NUM
taxlaw-9798	677	14	,	,	PUNCT
taxlaw-9798	677	15	art	art	NOUN
taxlaw-9798	677	16	.	.	PUNCT
taxlaw-9798	678	1	199	199	NUM
taxlaw-9798	678	2	.	.	X
taxlaw-9798	678	3	223	223	NUM
taxlaw-9798	678	4	see	see	VERB
taxlaw-9798	678	5	majure	majure	NOUN
taxlaw-9798	678	6	et	et	PROPN
taxlaw-9798	678	7	al	al	PROPN
taxlaw-9798	678	8	.	.	PROPN
taxlaw-9798	678	9	,	,	PUNCT
taxlaw-9798	678	10	supra	supra	PROPN
taxlaw-9798	678	11	note	note	PROPN
taxlaw-9798	678	12	220	220	NUM
taxlaw-9798	678	13	.	.	NOUN
taxlaw-9798	679	1	224	224	NUM
taxlaw-9798	679	2	see	see	VERB
taxlaw-9798	679	3	mexico	mexico	PROPN
taxlaw-9798	679	4	federal	federal	ADJ
taxlaw-9798	679	5	fiscal	fiscal	ADJ
taxlaw-9798	679	6	code	code	NOUN
taxlaw-9798	679	7	,	,	PUNCT
taxlaw-9798	679	8	supra	supra	PROPN
taxlaw-9798	679	9	note	note	PROPN
taxlaw-9798	679	10	217	217	NUM
taxlaw-9798	679	11	,	,	PUNCT
taxlaw-9798	679	12	art	art	NOUN
taxlaw-9798	679	13	.	.	PUNCT
taxlaw-9798	680	1	199	199	NUM
taxlaw-9798	680	2	.	.	NOUN
taxlaw-9798	680	3	225	225	NUM
taxlaw-9798	680	4	see	see	VERB
taxlaw-9798	680	5	i	i	PRON
taxlaw-9798	680	6	d.	d.	PROPN
taxlaw-9798	680	7	at	at	ADP
taxlaw-9798	680	8	art	art	NOUN
taxlaw-9798	680	9	.	.	PUNCT
taxlaw-9798	681	1	200	200	NUM
taxlaw-9798	681	2	.	.	X
taxlaw-9798	682	1	226	226	NUM
taxlaw-9798	682	2	see	see	VERB
taxlaw-9798	682	3	pricewaterhousecoopers	pricewaterhousecooper	NOUN
taxlaw-9798	682	4	,	,	PUNCT
taxlaw-9798	682	5	argentina	argentina	PROPN
taxlaw-9798	682	6	adopts	adopt	VERB
taxlaw-9798	682	7	broad	broad	ADJ
taxlaw-9798	682	8	informative	informative	ADJ
taxlaw-9798	682	9	regime	regime	NOUN
taxlaw-9798	682	10	requiring	require	VERB
taxlaw-9798	682	11	domestic	domestic	ADJ
taxlaw-9798	682	12	and	and	CCONJ
taxlaw-9798	682	13	international	international	ADJ
taxlaw-9798	682	14	tax	tax	NOUN
taxlaw-9798	682	15	planning	planning	NOUN
taxlaw-9798	682	16	disclosures	disclosure	NOUN
taxlaw-9798	682	17	(	(	PUNCT
taxlaw-9798	682	18	oct	oct	PROPN
taxlaw-9798	682	19	.	.	PROPN
taxlaw-9798	682	20	27	27	NUM
taxlaw-9798	682	21	,	,	PUNCT
taxlaw-9798	682	22	2020	2020	NUM
taxlaw-9798	682	23	)	)	PUNCT
taxlaw-9798	682	24	;	;	PUNCT
taxlaw-9798	682	25	see	see	VERB
taxlaw-9798	682	26	also	also	ADV
taxlaw-9798	682	27	general	general	ADJ
taxlaw-9798	682	28	resolution	resolution	NOUN
taxlaw-9798	682	29	no	no	INTJ
taxlaw-9798	682	30	.	.	PUNCT
taxlaw-9798	683	1	4838/2020	4838/2020	NUM
taxlaw-9798	683	2	,	,	PUNCT
taxlaw-9798	683	3	supra	supra	PROPN
taxlaw-9798	683	4	note	note	NOUN
taxlaw-9798	683	5	218	218	NUM
taxlaw-9798	683	6	,	,	PUNCT
taxlaw-9798	683	7	art	art	NOUN
taxlaw-9798	683	8	.	.	PUNCT
taxlaw-9798	684	1	6	6	NUM
taxlaw-9798	684	2	.	.	SYM
taxlaw-9798	684	3	227	227	NUM
taxlaw-9798	684	4	see	see	VERB
taxlaw-9798	684	5	general	general	ADJ
taxlaw-9798	684	6	resolution	resolution	NOUN
taxlaw-9798	684	7	no	no	INTJ
taxlaw-9798	684	8	.	.	PUNCT
taxlaw-9798	685	1	4838/2020	4838/2020	NUM
taxlaw-9798	685	2	,	,	PUNCT
taxlaw-9798	685	3	supra	supra	PROPN
taxlaw-9798	685	4	note	note	NOUN
taxlaw-9798	685	5	218	218	NUM
taxlaw-9798	685	6	,	,	PUNCT
taxlaw-9798	685	7	arts	art	NOUN
taxlaw-9798	685	8	.	.	PUNCT
taxlaw-9798	686	1	3	3	NUM
taxlaw-9798	686	2	-	-	SYM
taxlaw-9798	686	3	4	4	NUM
taxlaw-9798	686	4	.	.	NUM
taxlaw-9798	687	1	228	228	NUM
taxlaw-9798	688	1	i	i	PRON
taxlaw-9798	688	2	d.	d.	PROPN
taxlaw-9798	688	3	229	229	NUM
taxlaw-9798	688	4	see	see	VERB
taxlaw-9798	688	5	i	i	PRON
taxlaw-9798	688	6	d.	d.	PROPN
taxlaw-9798	688	7	at	at	ADP
taxlaw-9798	688	8	art	art	NOUN
taxlaw-9798	688	9	.	.	PUNCT
taxlaw-9798	689	1	11	11	NUM
taxlaw-9798	689	2	.	.	X
taxlaw-9798	689	3	154	154	NUM
taxlaw-9798	689	4	columbia	columbia	PROPN
taxlaw-9798	689	5	journal	journal	PROPN
taxlaw-9798	689	6	of	of	ADP
taxlaw-9798	689	7	tax	tax	NOUN
taxlaw-9798	689	8	law	law	NOUN
taxlaw-9798	690	1	[	[	X
taxlaw-9798	690	2	vol	vol	NOUN
taxlaw-9798	690	3	:	:	PUNCT
taxlaw-9798	690	4	13:2	13:2	NUM
taxlaw-9798	690	5	report	report	NOUN
taxlaw-9798	690	6	has	have	AUX
taxlaw-9798	690	7	similarly	similarly	ADV
taxlaw-9798	690	8	expanded	expand	VERB
taxlaw-9798	690	9	to	to	ADP
taxlaw-9798	690	10	a	a	DET
taxlaw-9798	690	11	broad	broad	ADJ
taxlaw-9798	690	12	set	set	NOUN
taxlaw-9798	690	13	of	of	ADP
taxlaw-9798	690	14	intermediaries	intermediary	NOUN
taxlaw-9798	690	15	under	under	ADP
taxlaw-9798	690	16	recent	recent	ADJ
taxlaw-9798	690	17	mdrs	mdr	NOUN
taxlaw-9798	690	18	.	.	PUNCT
taxlaw-9798	691	1	this	this	PRON
taxlaw-9798	691	2	is	be	AUX
taxlaw-9798	691	3	part	part	NOUN
taxlaw-9798	691	4	of	of	ADP
taxlaw-9798	691	5	a	a	DET
taxlaw-9798	691	6	larger	large	ADJ
taxlaw-9798	691	7	effort	effort	NOUN
taxlaw-9798	691	8	to	to	PART
taxlaw-9798	691	9	target	target	VERB
taxlaw-9798	691	10	the	the	DET
taxlaw-9798	691	11	enablers	enabler	NOUN
taxlaw-9798	691	12	of	of	ADP
taxlaw-9798	691	13	tax	tax	NOUN
taxlaw-9798	691	14	avoidance	avoidance	NOUN
taxlaw-9798	691	15	and	and	CCONJ
taxlaw-9798	691	16	evasion	evasion	NOUN
taxlaw-9798	691	17	.	.	PUNCT
taxlaw-9798	692	1	finally	finally	ADV
taxlaw-9798	692	2	,	,	PUNCT
taxlaw-9798	692	3	mdrs	mdr	NOUN
taxlaw-9798	692	4	have	have	AUX
taxlaw-9798	692	5	evolved	evolve	VERB
taxlaw-9798	692	6	from	from	ADP
taxlaw-9798	692	7	a	a	DET
taxlaw-9798	692	8	domestic	domestic	ADJ
taxlaw-9798	692	9	measure	measure	NOUN
taxlaw-9798	692	10	conceived	conceive	VERB
taxlaw-9798	692	11	and	and	CCONJ
taxlaw-9798	692	12	implemented	implement	VERB
taxlaw-9798	692	13	by	by	ADP
taxlaw-9798	692	14	national	national	ADJ
taxlaw-9798	692	15	governments	government	NOUN
taxlaw-9798	692	16	to	to	ADP
taxlaw-9798	692	17	a	a	DET
taxlaw-9798	692	18	multilateral	multilateral	ADJ
taxlaw-9798	692	19	regime	regime	NOUN
taxlaw-9798	692	20	designed	design	VERB
taxlaw-9798	692	21	and	and	CCONJ
taxlaw-9798	692	22	promoted	promote	VERB
taxlaw-9798	692	23	by	by	ADP
taxlaw-9798	692	24	international	international	ADJ
taxlaw-9798	692	25	institutions	institution	NOUN
taxlaw-9798	692	26	.	.	PUNCT
taxlaw-9798	693	1	the	the	DET
taxlaw-9798	693	2	newest	new	ADJ
taxlaw-9798	693	3	mdrs	mdr	NOUN
taxlaw-9798	693	4	are	be	AUX
taxlaw-9798	693	5	the	the	DET
taxlaw-9798	693	6	product	product	NOUN
taxlaw-9798	693	7	of	of	ADP
taxlaw-9798	693	8	a	a	DET
taxlaw-9798	693	9	coordinated	coordinated	ADJ
taxlaw-9798	693	10	international	international	ADJ
taxlaw-9798	693	11	campaign	campaign	NOUN
taxlaw-9798	693	12	against	against	ADP
taxlaw-9798	693	13	cross	cross	ADJ
taxlaw-9798	693	14	-	-	ADJ
taxlaw-9798	693	15	border	border	ADJ
taxlaw-9798	693	16	tax	tax	NOUN
taxlaw-9798	693	17	avoidance	avoidance	NOUN
taxlaw-9798	693	18	and	and	CCONJ
taxlaw-9798	693	19	evasion	evasion	NOUN
taxlaw-9798	693	20	.	.	PUNCT
taxlaw-9798	694	1	a.	a.	NOUN
taxlaw-9798	694	2	expansion	expansion	NOUN
taxlaw-9798	694	3	of	of	ADP
taxlaw-9798	694	4	what	what	PRON
taxlaw-9798	694	5	should	should	AUX
taxlaw-9798	694	6	be	be	AUX
taxlaw-9798	694	7	reported	report	VERB
taxlaw-9798	694	8	since	since	SCONJ
taxlaw-9798	694	9	the	the	DET
taxlaw-9798	694	10	1980s	1980s	NUM
taxlaw-9798	694	11	,	,	PUNCT
taxlaw-9798	694	12	mdrs	mdr	NOUN
taxlaw-9798	694	13	have	have	AUX
taxlaw-9798	694	14	changed	change	VERB
taxlaw-9798	694	15	with	with	ADP
taxlaw-9798	694	16	respect	respect	NOUN
taxlaw-9798	694	17	to	to	ADP
taxlaw-9798	694	18	what	what	PRON
taxlaw-9798	694	19	needs	need	VERB
taxlaw-9798	694	20	to	to	PART
taxlaw-9798	694	21	be	be	AUX
taxlaw-9798	694	22	reported	report	VERB
taxlaw-9798	694	23	.	.	PUNCT
taxlaw-9798	695	1	mdrs	mdrs	PROPN
taxlaw-9798	695	2	began	begin	VERB
taxlaw-9798	695	3	in	in	ADP
taxlaw-9798	695	4	the	the	DET
taxlaw-9798	695	5	united	united	PROPN
taxlaw-9798	695	6	states	states	PROPN
taxlaw-9798	695	7	and	and	CCONJ
taxlaw-9798	695	8	canada	canada	PROPN
taxlaw-9798	695	9	with	with	ADP
taxlaw-9798	695	10	a	a	DET
taxlaw-9798	695	11	specific	specific	ADJ
taxlaw-9798	695	12	purpose	purpose	NOUN
taxlaw-9798	695	13	:	:	PUNCT
taxlaw-9798	695	14	to	to	PART
taxlaw-9798	695	15	stymie	stymie	VERB
taxlaw-9798	695	16	the	the	DET
taxlaw-9798	695	17	proliferation	proliferation	NOUN
taxlaw-9798	695	18	of	of	ADP
taxlaw-9798	695	19	mass	mass	NOUN
taxlaw-9798	695	20	-	-	PUNCT
taxlaw-9798	695	21	marketed	market	VERB
taxlaw-9798	695	22	tax	tax	NOUN
taxlaw-9798	695	23	shelters	shelter	NOUN
taxlaw-9798	695	24	for	for	ADP
taxlaw-9798	695	25	individuals.230	individuals.230	DET
taxlaw-9798	695	26	tax	tax	NOUN
taxlaw-9798	695	27	shelters	shelter	NOUN
taxlaw-9798	695	28	were	be	AUX
taxlaw-9798	695	29	defined	define	VERB
taxlaw-9798	695	30	using	use	VERB
taxlaw-9798	695	31	specific	specific	ADJ
taxlaw-9798	695	32	formulas	formula	NOUN
taxlaw-9798	695	33	and	and	CCONJ
taxlaw-9798	695	34	did	do	AUX
taxlaw-9798	695	35	not	not	PART
taxlaw-9798	695	36	extend	extend	VERB
taxlaw-9798	695	37	to	to	ADP
taxlaw-9798	695	38	corporate	corporate	ADJ
taxlaw-9798	695	39	taxpayers	taxpayer	NOUN
taxlaw-9798	695	40	and	and	CCONJ
taxlaw-9798	695	41	other	other	ADJ
taxlaw-9798	695	42	entities.231	entities.231	PROPN
taxlaw-9798	695	43	they	they	PRON
taxlaw-9798	695	44	were	be	AUX
taxlaw-9798	695	45	not	not	PART
taxlaw-9798	695	46	intended	intend	VERB
taxlaw-9798	695	47	to	to	PART
taxlaw-9798	695	48	wholly	wholly	ADV
taxlaw-9798	695	49	reinvent	reinvent	VERB
taxlaw-9798	695	50	the	the	DET
taxlaw-9798	695	51	government	government	NOUN
taxlaw-9798	695	52	’s	’s	PART
taxlaw-9798	695	53	anti	anti	ADJ
taxlaw-9798	695	54	-	-	ADJ
taxlaw-9798	695	55	tax	tax	ADJ
taxlaw-9798	695	56	-	-	PUNCT
taxlaw-9798	695	57	avoidance	avoidance	NOUN
taxlaw-9798	695	58	methods	method	NOUN
taxlaw-9798	695	59	and	and	CCONJ
taxlaw-9798	695	60	create	create	VERB
taxlaw-9798	695	61	a	a	DET
taxlaw-9798	695	62	comprehensive	comprehensive	ADJ
taxlaw-9798	695	63	reporting	reporting	NOUN
taxlaw-9798	695	64	regime	regime	NOUN
taxlaw-9798	695	65	for	for	ADP
taxlaw-9798	695	66	multiple	multiple	ADJ
taxlaw-9798	695	67	types	type	NOUN
taxlaw-9798	695	68	of	of	ADP
taxlaw-9798	695	69	tax	tax	NOUN
taxlaw-9798	695	70	avoidance	avoidance	NOUN
taxlaw-9798	695	71	by	by	ADP
taxlaw-9798	695	72	intermediaries.232	intermediaries.232	PROPN
taxlaw-9798	695	73	over	over	ADP
taxlaw-9798	695	74	time	time	NOUN
taxlaw-9798	695	75	,	,	PUNCT
taxlaw-9798	695	76	the	the	DET
taxlaw-9798	695	77	reach	reach	NOUN
taxlaw-9798	695	78	of	of	ADP
taxlaw-9798	695	79	mdrs	mdrs	PROPN
taxlaw-9798	695	80	has	have	AUX
taxlaw-9798	695	81	expanded	expand	VERB
taxlaw-9798	695	82	.	.	PUNCT
taxlaw-9798	696	1	in	in	ADP
taxlaw-9798	696	2	the	the	DET
taxlaw-9798	696	3	early	early	ADJ
taxlaw-9798	696	4	2000s	2000s	NUM
taxlaw-9798	696	5	,	,	PUNCT
taxlaw-9798	696	6	listed	list	VERB
taxlaw-9798	696	7	transactions	transaction	NOUN
taxlaw-9798	696	8	and	and	CCONJ
taxlaw-9798	696	9	hallmarks	hallmark	NOUN
taxlaw-9798	696	10	were	be	AUX
taxlaw-9798	696	11	introduced	introduce	VERB
taxlaw-9798	696	12	,	,	PUNCT
taxlaw-9798	696	13	which	which	PRON
taxlaw-9798	696	14	covered	cover	VERB
taxlaw-9798	696	15	not	not	PART
taxlaw-9798	696	16	just	just	ADV
taxlaw-9798	696	17	tax	tax	NOUN
taxlaw-9798	696	18	shelters	shelter	NOUN
taxlaw-9798	696	19	,	,	PUNCT
taxlaw-9798	696	20	but	but	CCONJ
taxlaw-9798	696	21	also	also	ADV
taxlaw-9798	696	22	other	other	ADJ
taxlaw-9798	696	23	forms	form	NOUN
taxlaw-9798	696	24	of	of	ADP
taxlaw-9798	696	25	tax	tax	NOUN
taxlaw-9798	696	26	avoidance	avoidance	NOUN
taxlaw-9798	696	27	and	and	CCONJ
taxlaw-9798	696	28	,	,	PUNCT
taxlaw-9798	696	29	in	in	ADP
taxlaw-9798	696	30	particular	particular	ADJ
taxlaw-9798	696	31	,	,	PUNCT
taxlaw-9798	696	32	corporate	corporate	ADJ
taxlaw-9798	696	33	tax	tax	NOUN
taxlaw-9798	696	34	avoidance.233	avoidance.233	NOUN
taxlaw-9798	696	35	the	the	DET
taxlaw-9798	696	36	maintenance	maintenance	NOUN
taxlaw-9798	696	37	of	of	ADP
taxlaw-9798	696	38	a	a	DET
taxlaw-9798	696	39	list	list	NOUN
taxlaw-9798	696	40	of	of	ADP
taxlaw-9798	696	41	reportable	reportable	ADJ
taxlaw-9798	696	42	transactions	transaction	NOUN
taxlaw-9798	696	43	that	that	PRON
taxlaw-9798	696	44	can	can	AUX
taxlaw-9798	696	45	be	be	AUX
taxlaw-9798	696	46	expanded	expand	VERB
taxlaw-9798	696	47	over	over	ADP
taxlaw-9798	696	48	time	time	NOUN
taxlaw-9798	696	49	has	have	AUX
taxlaw-9798	696	50	provided	provide	VERB
taxlaw-9798	696	51	governments	government	NOUN
taxlaw-9798	696	52	with	with	ADP
taxlaw-9798	696	53	a	a	DET
taxlaw-9798	696	54	valuable	valuable	ADJ
taxlaw-9798	696	55	tool	tool	NOUN
taxlaw-9798	696	56	to	to	PART
taxlaw-9798	696	57	flexibly	flexibly	ADV
taxlaw-9798	696	58	respond	respond	VERB
taxlaw-9798	696	59	to	to	ADP
taxlaw-9798	696	60	the	the	DET
taxlaw-9798	696	61	creativity	creativity	NOUN
taxlaw-9798	696	62	of	of	ADP
taxlaw-9798	696	63	aggressive	aggressive	ADJ
taxlaw-9798	696	64	tax	tax	NOUN
taxlaw-9798	696	65	planners	planner	NOUN
taxlaw-9798	696	66	and	and	CCONJ
taxlaw-9798	696	67	sophisticated	sophisticated	ADJ
taxlaw-9798	696	68	intermediaries.234	intermediaries.234	ADV
taxlaw-9798	696	69	it	it	PRON
taxlaw-9798	696	70	also	also	ADV
taxlaw-9798	696	71	means	mean	VERB
taxlaw-9798	696	72	that	that	SCONJ
taxlaw-9798	696	73	,	,	PUNCT
taxlaw-9798	696	74	as	as	SCONJ
taxlaw-9798	696	75	each	each	DET
taxlaw-9798	696	76	year	year	NOUN
taxlaw-9798	696	77	goes	go	VERB
taxlaw-9798	696	78	by	by	ADV
taxlaw-9798	696	79	,	,	PUNCT
taxlaw-9798	696	80	more	more	ADJ
taxlaw-9798	696	81	and	and	CCONJ
taxlaw-9798	696	82	more	more	ADJ
taxlaw-9798	696	83	transactions	transaction	NOUN
taxlaw-9798	696	84	have	have	AUX
taxlaw-9798	696	85	become	become	AUX
taxlaw-9798	696	86	reportable.235	reportable.235	ADJ
taxlaw-9798	696	87	moreover	moreover	ADV
taxlaw-9798	696	88	,	,	PUNCT
taxlaw-9798	696	89	listed	list	VERB
taxlaw-9798	696	90	hallmarks	hallmark	NOUN
taxlaw-9798	696	91	ensure	ensure	VERB
taxlaw-9798	696	92	that	that	SCONJ
taxlaw-9798	696	93	even	even	ADV
taxlaw-9798	696	94	if	if	SCONJ
taxlaw-9798	696	95	a	a	DET
taxlaw-9798	696	96	certain	certain	ADJ
taxlaw-9798	696	97	type	type	NOUN
taxlaw-9798	696	98	of	of	ADP
taxlaw-9798	696	99	tax	tax	NOUN
taxlaw-9798	696	100	planning	planning	NOUN
taxlaw-9798	696	101	transaction	transaction	NOUN
taxlaw-9798	696	102	is	be	AUX
taxlaw-9798	696	103	not	not	PART
taxlaw-9798	696	104	explicitly	explicitly	ADV
taxlaw-9798	696	105	identified	identify	VERB
taxlaw-9798	696	106	by	by	ADP
taxlaw-9798	696	107	the	the	DET
taxlaw-9798	696	108	government	government	NOUN
taxlaw-9798	696	109	as	as	ADP
taxlaw-9798	696	110	reportable	reportable	ADJ
taxlaw-9798	696	111	,	,	PUNCT
taxlaw-9798	696	112	it	it	PRON
taxlaw-9798	696	113	will	will	AUX
taxlaw-9798	696	114	still	still	ADV
taxlaw-9798	696	115	need	need	VERB
taxlaw-9798	696	116	to	to	PART
taxlaw-9798	696	117	be	be	AUX
taxlaw-9798	696	118	reported	report	VERB
taxlaw-9798	696	119	if	if	SCONJ
taxlaw-9798	696	120	it	it	PRON
taxlaw-9798	696	121	contains	contain	VERB
taxlaw-9798	696	122	certain	certain	ADJ
taxlaw-9798	696	123	characteristics	characteristic	NOUN
taxlaw-9798	696	124	common	common	ADJ
taxlaw-9798	696	125	to	to	ADP
taxlaw-9798	696	126	tax	tax	NOUN
taxlaw-9798	696	127	avoidance	avoidance	NOUN
taxlaw-9798	696	128	schemes	scheme	NOUN
taxlaw-9798	696	129	.	.	PUNCT
taxlaw-9798	697	1	nevertheless	nevertheless	ADV
taxlaw-9798	697	2	,	,	PUNCT
taxlaw-9798	697	3	the	the	DET
taxlaw-9798	697	4	enumerated	enumerate	VERB
taxlaw-9798	697	5	hallmarks	hallmark	NOUN
taxlaw-9798	697	6	of	of	ADP
taxlaw-9798	697	7	the	the	DET
taxlaw-9798	697	8	early	early	ADJ
taxlaw-9798	697	9	2000s	2000s	NUM
taxlaw-9798	697	10	were	be	AUX
taxlaw-9798	697	11	far	far	ADV
taxlaw-9798	697	12	less	less	ADV
taxlaw-9798	697	13	broad	broad	ADJ
taxlaw-9798	697	14	than	than	ADP
taxlaw-9798	697	15	the	the	DET
taxlaw-9798	697	16	hallmarks	hallmark	NOUN
taxlaw-9798	697	17	of	of	ADP
taxlaw-9798	697	18	more	more	ADJ
taxlaw-9798	697	19	recent	recent	ADJ
taxlaw-9798	697	20	mdrs	mdr	NOUN
taxlaw-9798	697	21	,	,	PUNCT
taxlaw-9798	697	22	such	such	ADJ
taxlaw-9798	697	23	as	as	ADP
taxlaw-9798	697	24	dac	dac	NOUN
taxlaw-9798	697	25	6.236	6.236	NUM
taxlaw-9798	697	26	the	the	DET
taxlaw-9798	697	27	result	result	NOUN
taxlaw-9798	697	28	is	be	AUX
taxlaw-9798	697	29	that	that	SCONJ
taxlaw-9798	697	30	the	the	DET
taxlaw-9798	697	31	newest	new	ADJ
taxlaw-9798	697	32	mdrs	mdrs	ADJ
taxlaw-9798	697	33	capture	capture	VERB
taxlaw-9798	697	34	many	many	ADJ
taxlaw-9798	697	35	different	different	ADJ
taxlaw-9798	697	36	types	type	NOUN
taxlaw-9798	697	37	of	of	ADP
taxlaw-9798	697	38	transactions	transaction	NOUN
taxlaw-9798	697	39	that	that	PRON
taxlaw-9798	697	40	were	be	AUX
taxlaw-9798	697	41	not	not	PART
taxlaw-9798	697	42	reportable	reportable	ADJ
taxlaw-9798	697	43	under	under	ADP
taxlaw-9798	697	44	previous	previous	ADJ
taxlaw-9798	697	45	mdrs.237	mdrs.237	PROPN
taxlaw-9798	697	46	additionally	additionally	ADV
taxlaw-9798	697	47	,	,	PUNCT
taxlaw-9798	697	48	dac	dac	NOUN
taxlaw-9798	697	49	6	6	NUM
taxlaw-9798	697	50	and	and	CCONJ
taxlaw-9798	697	51	crs	crs	PROPN
taxlaw-9798	697	52	mdrs	mdr	NOUN
taxlaw-9798	697	53	are	be	AUX
taxlaw-9798	697	54	reimagining	reimagine	VERB
taxlaw-9798	697	55	how	how	SCONJ
taxlaw-9798	697	56	mdrs	mdr	NOUN
taxlaw-9798	697	57	can	can	AUX
taxlaw-9798	697	58	be	be	AUX
taxlaw-9798	697	59	applied	apply	VERB
taxlaw-9798	697	60	to	to	ADP
taxlaw-9798	697	61	tax	tax	NOUN
taxlaw-9798	697	62	enforcement	enforcement	NOUN
taxlaw-9798	697	63	.	.	PUNCT
taxlaw-9798	698	1	both	both	DET
taxlaw-9798	698	2	regimes	regime	NOUN
taxlaw-9798	698	3	contain	contain	VERB
taxlaw-9798	698	4	hallmarks	hallmark	NOUN
taxlaw-9798	698	5	that	that	PRON
taxlaw-9798	698	6	target	target	VERB
taxlaw-9798	698	7	crs	crs	NOUN
taxlaw-9798	698	8	avoidance	avoidance	NOUN
taxlaw-9798	698	9	arrangements	arrangement	NOUN
taxlaw-9798	698	10	,	,	PUNCT
taxlaw-9798	698	11	which	which	PRON
taxlaw-9798	698	12	might	might	AUX
taxlaw-9798	698	13	be	be	AUX
taxlaw-9798	698	14	associated	associate	VERB
taxlaw-9798	698	15	with	with	ADP
taxlaw-9798	698	16	230	230	NUM
taxlaw-9798	698	17	see	see	VERB
taxlaw-9798	698	18	joint	joint	ADJ
taxlaw-9798	698	19	comm	comm	NOUN
taxlaw-9798	698	20	.	.	PUNCT
taxlaw-9798	699	1	on	on	ADP
taxlaw-9798	699	2	taxation	taxation	NOUN
taxlaw-9798	699	3	of	of	ADP
taxlaw-9798	699	4	the	the	DET
taxlaw-9798	699	5	u.s	u.s	PROPN
taxlaw-9798	699	6	.	.	PROPN
taxlaw-9798	699	7	congress	congress	PROPN
taxlaw-9798	699	8	,	,	PUNCT
taxlaw-9798	699	9	supra	supra	PROPN
taxlaw-9798	699	10	note	note	PROPN
taxlaw-9798	699	11	42	42	NUM
taxlaw-9798	699	12	,	,	PUNCT
taxlaw-9798	699	13	at	at	ADP
taxlaw-9798	699	14	5	5	NUM
taxlaw-9798	699	15	-	-	SYM
taxlaw-9798	699	16	8	8	NUM
taxlaw-9798	699	17	.	.	NOUN
taxlaw-9798	699	18	231	231	NUM
taxlaw-9798	699	19	see	see	VERB
taxlaw-9798	699	20	supra	supra	PROPN
taxlaw-9798	699	21	notes	note	NOUN
taxlaw-9798	699	22	58	58	NUM
taxlaw-9798	699	23	,	,	PUNCT
taxlaw-9798	699	24	72	72	NUM
taxlaw-9798	699	25	and	and	CCONJ
taxlaw-9798	699	26	part	part	NOUN
taxlaw-9798	699	27	i	i	PROPN
taxlaw-9798	699	28	,	,	PUNCT
taxlaw-9798	699	29	supra	supra	PROPN
taxlaw-9798	699	30	.	.	PUNCT
taxlaw-9798	700	1	232	232	NUM
taxlaw-9798	700	2	see	see	VERB
taxlaw-9798	700	3	supra	supra	PROPN
taxlaw-9798	700	4	part	part	PROPN
taxlaw-9798	700	5	i.	i.	PROPN
taxlaw-9798	700	6	233	233	NUM
taxlaw-9798	700	7	see	see	VERB
taxlaw-9798	700	8	supra	supra	PROPN
taxlaw-9798	700	9	part	part	PROPN
taxlaw-9798	700	10	ii	ii	PROPN
taxlaw-9798	700	11	.	.	PROPN
taxlaw-9798	700	12	234	234	NUM
taxlaw-9798	700	13	see	see	VERB
taxlaw-9798	700	14	joshua	joshua	PROPN
taxlaw-9798	700	15	d.	d.	PROPN
taxlaw-9798	700	16	blank	blank	PROPN
taxlaw-9798	700	17	,	,	PUNCT
taxlaw-9798	700	18	overcoming	overcome	VERB
taxlaw-9798	700	19	overdisclosure	overdisclosure	NOUN
taxlaw-9798	700	20	:	:	PUNCT
taxlaw-9798	700	21	toward	toward	ADP
taxlaw-9798	700	22	tax	tax	NOUN
taxlaw-9798	700	23	shelter	shelter	NOUN
taxlaw-9798	700	24	detection	detection	NOUN
taxlaw-9798	700	25	,	,	PUNCT
taxlaw-9798	700	26	56	56	NUM
taxlaw-9798	700	27	ucla	ucla	PROPN
taxlaw-9798	700	28	l.	l.	PROPN
taxlaw-9798	700	29	rev	rev	PROPN
taxlaw-9798	700	30	.	.	PROPN
taxlaw-9798	700	31	1629	1629	NUM
taxlaw-9798	700	32	,	,	PUNCT
taxlaw-9798	700	33	1677	1677	NUM
taxlaw-9798	700	34	(	(	PUNCT
taxlaw-9798	700	35	2008	2008	NUM
taxlaw-9798	700	36	)	)	PUNCT
taxlaw-9798	700	37	(	(	PUNCT
taxlaw-9798	700	38	noting	note	VERB
taxlaw-9798	700	39	,	,	PUNCT
taxlaw-9798	700	40	with	with	ADP
taxlaw-9798	700	41	respect	respect	NOUN
taxlaw-9798	700	42	to	to	ADP
taxlaw-9798	700	43	listed	list	VERB
taxlaw-9798	700	44	transactions	transaction	NOUN
taxlaw-9798	700	45	,	,	PUNCT
taxlaw-9798	700	46	that	that	SCONJ
taxlaw-9798	700	47	“	"	PUNCT
taxlaw-9798	700	48	[	[	X
taxlaw-9798	700	49	t]he	t]he	ADV
taxlaw-9798	700	50	status	status	NOUN
taxlaw-9798	700	51	quo	quo	NOUN
taxlaw-9798	700	52	approach	approach	NOUN
taxlaw-9798	700	53	…	…	PUNCT
taxlaw-9798	700	54	provides	provide	VERB
taxlaw-9798	700	55	the	the	DET
taxlaw-9798	700	56	irs	irs	PROPN
taxlaw-9798	700	57	with	with	ADP
taxlaw-9798	700	58	flexibility	flexibility	NOUN
taxlaw-9798	700	59	to	to	PART
taxlaw-9798	700	60	determine	determine	VERB
taxlaw-9798	700	61	what	what	PRON
taxlaw-9798	700	62	changes	change	NOUN
taxlaw-9798	700	63	,	,	PUNCT
taxlaw-9798	700	64	if	if	SCONJ
taxlaw-9798	700	65	any	any	PRON
taxlaw-9798	700	66	,	,	PUNCT
taxlaw-9798	700	67	it	it	PRON
taxlaw-9798	700	68	should	should	AUX
taxlaw-9798	700	69	make	make	VERB
taxlaw-9798	700	70	to	to	ADP
taxlaw-9798	700	71	its	its	PRON
taxlaw-9798	700	72	original	original	ADJ
taxlaw-9798	700	73	designation	designation	NOUN
taxlaw-9798	700	74	of	of	ADP
taxlaw-9798	700	75	a	a	DET
taxlaw-9798	700	76	listed	list	VERB
taxlaw-9798	700	77	transaction	transaction	NOUN
taxlaw-9798	700	78	.	.	PUNCT
taxlaw-9798	700	79	”	"	PUNCT
taxlaw-9798	700	80	)	)	PUNCT
taxlaw-9798	700	81	.	.	PUNCT
taxlaw-9798	701	1	235	235	NUM
taxlaw-9798	701	2	in	in	ADP
taxlaw-9798	701	3	the	the	DET
taxlaw-9798	701	4	united	united	PROPN
taxlaw-9798	701	5	states	states	PROPN
taxlaw-9798	701	6	,	,	PUNCT
taxlaw-9798	701	7	for	for	ADP
taxlaw-9798	701	8	example	example	NOUN
taxlaw-9798	701	9	,	,	PUNCT
taxlaw-9798	701	10	of	of	ADP
taxlaw-9798	701	11	the	the	DET
taxlaw-9798	701	12	36	36	NUM
taxlaw-9798	701	13	listed	list	VERB
taxlaw-9798	701	14	transactions	transaction	NOUN
taxlaw-9798	701	15	reportable	reportable	ADJ
taxlaw-9798	701	16	in	in	ADP
taxlaw-9798	701	17	2021	2021	NUM
taxlaw-9798	701	18	;	;	PUNCT
taxlaw-9798	701	19	only	only	ADV
taxlaw-9798	701	20	23	23	NUM
taxlaw-9798	701	21	of	of	ADP
taxlaw-9798	701	22	them	they	PRON
taxlaw-9798	701	23	were	be	AUX
taxlaw-9798	701	24	reportable	reportable	ADJ
taxlaw-9798	701	25	in	in	ADP
taxlaw-9798	701	26	2003	2003	NUM
taxlaw-9798	701	27	.	.	PUNCT
taxlaw-9798	702	1	thus	thus	ADV
taxlaw-9798	702	2	,	,	PUNCT
taxlaw-9798	702	3	13	13	NUM
taxlaw-9798	702	4	new	new	ADJ
taxlaw-9798	702	5	transactions	transaction	NOUN
taxlaw-9798	702	6	have	have	AUX
taxlaw-9798	702	7	become	become	VERB
taxlaw-9798	702	8	reportable	reportable	ADJ
taxlaw-9798	702	9	since	since	SCONJ
taxlaw-9798	702	10	2003	2003	NUM
taxlaw-9798	702	11	.	.	PUNCT
taxlaw-9798	703	1	see	see	VERB
taxlaw-9798	703	2	https://www.irs.gov/businesses/corporations/listed-transactions	https://www.irs.gov/businesses/corporations/listed-transaction	NOUN
taxlaw-9798	703	3	[	[	X
taxlaw-9798	703	4	https://	https://	PROPN
taxlaw-9798	703	5	perma.cc/xrh8-c7yz	perma.cc/xrh8-c7yz	PROPN
taxlaw-9798	703	6	]	]	PUNCT
taxlaw-9798	703	7	.	.	PUNCT
taxlaw-9798	704	1	236	236	NUM
taxlaw-9798	704	2	see	see	VERB
taxlaw-9798	704	3	supra	supra	PROPN
taxlaw-9798	704	4	parts	parts	PROPN
taxlaw-9798	704	5	ii	ii	PROPN
taxlaw-9798	704	6	and	and	CCONJ
taxlaw-9798	704	7	iii	iii	PROPN
taxlaw-9798	704	8	.	.	PROPN
taxlaw-9798	704	9	237	237	NUM
taxlaw-9798	704	10	see	see	VERB
taxlaw-9798	704	11	bianco	bianco	NOUN
taxlaw-9798	704	12	,	,	PUNCT
taxlaw-9798	704	13	supra	supra	PROPN
taxlaw-9798	704	14	note	note	PROPN
taxlaw-9798	704	15	173	173	NUM
taxlaw-9798	704	16	,	,	PUNCT
taxlaw-9798	704	17	at	at	ADP
taxlaw-9798	704	18	15	15	NUM
taxlaw-9798	704	19	(	(	PUNCT
taxlaw-9798	704	20	“	"	PUNCT
taxlaw-9798	704	21	potential	potential	ADJ
taxlaw-9798	704	22	intermediaries	intermediary	NOUN
taxlaw-9798	704	23	have	have	AUX
taxlaw-9798	704	24	indeed	indeed	ADV
taxlaw-9798	704	25	been	be	AUX
taxlaw-9798	704	26	complaining	complain	VERB
taxlaw-9798	704	27	since	since	SCONJ
taxlaw-9798	704	28	the	the	DET
taxlaw-9798	704	29	publication	publication	NOUN
taxlaw-9798	704	30	of	of	ADP
taxlaw-9798	704	31	[	[	X
taxlaw-9798	704	32	dac	dac	NOUN
taxlaw-9798	704	33	6	6	NUM
taxlaw-9798	704	34	]	]	PUNCT
taxlaw-9798	704	35	that	that	SCONJ
taxlaw-9798	704	36	the	the	DET
taxlaw-9798	704	37	hallmarks	hallmark	NOUN
taxlaw-9798	704	38	it	it	PRON
taxlaw-9798	704	39	contains	contain	VERB
taxlaw-9798	704	40	are	be	AUX
taxlaw-9798	704	41	conceivably	conceivably	ADV
taxlaw-9798	704	42	too	too	ADV
taxlaw-9798	704	43	wide	wide	ADJ
taxlaw-9798	704	44	or	or	CCONJ
taxlaw-9798	704	45	too	too	ADV
taxlaw-9798	704	46	vague	vague	ADJ
taxlaw-9798	704	47	to	to	PART
taxlaw-9798	704	48	work	work	VERB
taxlaw-9798	704	49	as	as	ADP
taxlaw-9798	704	50	intended	intend	VERB
taxlaw-9798	704	51	,	,	PUNCT
taxlaw-9798	704	52	and	and	CCONJ
taxlaw-9798	704	53	may	may	AUX
taxlaw-9798	704	54	capture	capture	VERB
taxlaw-9798	704	55	structures	structure	NOUN
taxlaw-9798	704	56	that	that	PRON
taxlaw-9798	704	57	are	be	AUX
taxlaw-9798	704	58	not	not	PART
taxlaw-9798	704	59	constitutive	constitutive	ADJ
taxlaw-9798	704	60	of	of	ADP
taxlaw-9798	704	61	tax	tax	NOUN
taxlaw-9798	704	62	avoidance	avoidance	NOUN
taxlaw-9798	704	63	.	.	PUNCT
taxlaw-9798	704	64	”	"	PUNCT
taxlaw-9798	704	65	)	)	PUNCT
taxlaw-9798	704	66	.	.	PUNCT
taxlaw-9798	705	1	2022	2022	NUM
taxlaw-9798	705	2	]	]	PUNCT
taxlaw-9798	705	3	mandatory	mandatory	ADJ
taxlaw-9798	705	4	disclosure	disclosure	NOUN
taxlaw-9798	705	5	rules	rule	VERB
taxlaw-9798	705	6	155	155	NUM
taxlaw-9798	705	7	tax	tax	NOUN
taxlaw-9798	705	8	evasion	evasion	NOUN
taxlaw-9798	705	9	,	,	PUNCT
taxlaw-9798	705	10	and	and	CCONJ
taxlaw-9798	705	11	tax	tax	NOUN
taxlaw-9798	705	12	avoidance	avoidance	NOUN
taxlaw-9798	705	13	transactions	transaction	NOUN
taxlaw-9798	705	14	,	,	PUNCT
taxlaw-9798	705	15	which	which	PRON
taxlaw-9798	705	16	have	have	AUX
taxlaw-9798	705	17	been	be	AUX
taxlaw-9798	705	18	the	the	DET
taxlaw-9798	705	19	primary	primary	ADJ
taxlaw-9798	705	20	focus	focus	NOUN
taxlaw-9798	705	21	of	of	ADP
taxlaw-9798	705	22	mdrs	mdr	NOUN
taxlaw-9798	705	23	since	since	SCONJ
taxlaw-9798	705	24	their	their	PRON
taxlaw-9798	705	25	inception.238	inception.238	NOUN
taxlaw-9798	705	26	overall	overall	ADV
taxlaw-9798	705	27	,	,	PUNCT
taxlaw-9798	705	28	these	these	DET
taxlaw-9798	705	29	changes	change	NOUN
taxlaw-9798	705	30	could	could	AUX
taxlaw-9798	705	31	be	be	AUX
taxlaw-9798	705	32	described	describe	VERB
taxlaw-9798	705	33	as	as	ADP
taxlaw-9798	705	34	a	a	DET
taxlaw-9798	705	35	shift	shift	NOUN
taxlaw-9798	705	36	away	away	ADV
taxlaw-9798	705	37	from	from	ADP
taxlaw-9798	705	38	a	a	DET
taxlaw-9798	705	39	rule	rule	NOUN
taxlaw-9798	705	40	-	-	PUNCT
taxlaw-9798	705	41	based	base	VERB
taxlaw-9798	705	42	approach	approach	NOUN
taxlaw-9798	705	43	,	,	PUNCT
taxlaw-9798	705	44	which	which	PRON
taxlaw-9798	705	45	tries	try	VERB
taxlaw-9798	705	46	to	to	PART
taxlaw-9798	705	47	identify	identify	VERB
taxlaw-9798	705	48	and	and	CCONJ
taxlaw-9798	705	49	address	address	VERB
taxlaw-9798	705	50	specific	specific	ADJ
taxlaw-9798	705	51	weaknesses	weakness	NOUN
taxlaw-9798	705	52	in	in	ADP
taxlaw-9798	705	53	the	the	DET
taxlaw-9798	705	54	tax	tax	NOUN
taxlaw-9798	705	55	system	system	NOUN
taxlaw-9798	705	56	(	(	PUNCT
taxlaw-9798	705	57	initially	initially	ADV
taxlaw-9798	705	58	by	by	ADP
taxlaw-9798	705	59	using	use	VERB
taxlaw-9798	705	60	formulas	formula	NOUN
taxlaw-9798	705	61	to	to	PART
taxlaw-9798	705	62	determine	determine	VERB
taxlaw-9798	705	63	which	which	DET
taxlaw-9798	705	64	tax	tax	NOUN
taxlaw-9798	705	65	schemes	scheme	NOUN
taxlaw-9798	705	66	are	be	AUX
taxlaw-9798	705	67	reportable	reportable	ADJ
taxlaw-9798	705	68	)	)	PUNCT
taxlaw-9798	705	69	,	,	PUNCT
taxlaw-9798	705	70	toward	toward	ADP
taxlaw-9798	705	71	a	a	DET
taxlaw-9798	705	72	standard	standard	NOUN
taxlaw-9798	705	73	-	-	PUNCT
taxlaw-9798	705	74	based	base	VERB
taxlaw-9798	705	75	,	,	PUNCT
taxlaw-9798	705	76	anti	anti	ADJ
taxlaw-9798	705	77	-	-	NOUN
taxlaw-9798	705	78	avoidance	avoidance	ADJ
taxlaw-9798	705	79	approach.239	approach.239	NOUN
taxlaw-9798	705	80	this	this	DET
taxlaw-9798	705	81	standard	standard	NOUN
taxlaw-9798	705	82	-	-	PUNCT
taxlaw-9798	705	83	based	base	VERB
taxlaw-9798	705	84	approach	approach	NOUN
taxlaw-9798	705	85	is	be	AUX
taxlaw-9798	705	86	reflected	reflect	VERB
taxlaw-9798	705	87	in	in	ADP
taxlaw-9798	705	88	the	the	DET
taxlaw-9798	705	89	extensive	extensive	ADJ
taxlaw-9798	705	90	use	use	NOUN
taxlaw-9798	705	91	of	of	ADP
taxlaw-9798	705	92	generic	generic	ADJ
taxlaw-9798	705	93	hallmarks	hallmark	NOUN
taxlaw-9798	705	94	and	and	CCONJ
taxlaw-9798	705	95	the	the	DET
taxlaw-9798	705	96	incorporation	incorporation	NOUN
taxlaw-9798	705	97	of	of	ADP
taxlaw-9798	705	98	the	the	DET
taxlaw-9798	705	99	main	main	ADJ
taxlaw-9798	705	100	benefit	benefit	NOUN
taxlaw-9798	705	101	test	test	NOUN
taxlaw-9798	705	102	in	in	ADP
taxlaw-9798	705	103	newer	new	ADJ
taxlaw-9798	705	104	mdrs.240	mdrs.240	NOUN
taxlaw-9798	705	105	the	the	DET
taxlaw-9798	705	106	crs	crs	PROPN
taxlaw-9798	705	107	mdrs	mdrs	PROPN
taxlaw-9798	705	108	,	,	PUNCT
taxlaw-9798	705	109	for	for	ADP
taxlaw-9798	705	110	example	example	NOUN
taxlaw-9798	705	111	,	,	PUNCT
taxlaw-9798	705	112	make	make	VERB
taxlaw-9798	705	113	direct	direct	ADJ
taxlaw-9798	705	114	references	reference	NOUN
taxlaw-9798	705	115	to	to	ADP
taxlaw-9798	705	116	the	the	DET
taxlaw-9798	705	117	intended	intend	VERB
taxlaw-9798	705	118	policy	policy	NOUN
taxlaw-9798	705	119	of	of	ADP
taxlaw-9798	705	120	crs	crs	PROPN
taxlaw-9798	705	121	when	when	SCONJ
taxlaw-9798	705	122	determining	determine	VERB
taxlaw-9798	705	123	what	what	PRON
taxlaw-9798	705	124	arrangements	arrangement	NOUN
taxlaw-9798	705	125	must	must	AUX
taxlaw-9798	705	126	be	be	AUX
taxlaw-9798	705	127	reported.241	reported.241	VERB
taxlaw-9798	705	128	thus	thus	ADV
taxlaw-9798	705	129	,	,	PUNCT
taxlaw-9798	705	130	mdrs	mdr	NOUN
taxlaw-9798	705	131	are	be	AUX
taxlaw-9798	705	132	becoming	become	VERB
taxlaw-9798	705	133	broad	broad	ADJ
taxlaw-9798	705	134	anti	anti	ADJ
taxlaw-9798	705	135	-	-	ADJ
taxlaw-9798	705	136	avoidance	avoidance	ADJ
taxlaw-9798	705	137	standards	standard	NOUN
taxlaw-9798	705	138	and	and	CCONJ
taxlaw-9798	705	139	are	be	AUX
taxlaw-9798	705	140	imposing	impose	VERB
taxlaw-9798	705	141	reporting	report	VERB
taxlaw-9798	705	142	obligations	obligation	NOUN
taxlaw-9798	705	143	on	on	ADP
taxlaw-9798	705	144	a	a	DET
taxlaw-9798	705	145	wide	wide	ADJ
taxlaw-9798	705	146	variety	variety	NOUN
taxlaw-9798	705	147	of	of	ADP
taxlaw-9798	705	148	transactions	transaction	NOUN
taxlaw-9798	705	149	that	that	PRON
taxlaw-9798	705	150	violate	violate	VERB
taxlaw-9798	705	151	the	the	DET
taxlaw-9798	705	152	intent	intent	NOUN
taxlaw-9798	705	153	of	of	ADP
taxlaw-9798	705	154	tax	tax	NOUN
taxlaw-9798	705	155	laws	law	NOUN
taxlaw-9798	705	156	.	.	PUNCT
taxlaw-9798	706	1	this	this	PRON
taxlaw-9798	706	2	is	be	AUX
taxlaw-9798	706	3	consistent	consistent	ADJ
taxlaw-9798	706	4	with	with	ADP
taxlaw-9798	706	5	an	an	DET
taxlaw-9798	706	6	overall	overall	ADJ
taxlaw-9798	706	7	trend	trend	NOUN
taxlaw-9798	706	8	of	of	ADP
taxlaw-9798	706	9	expanding	expand	VERB
taxlaw-9798	706	10	mdrs	mdr	NOUN
taxlaw-9798	706	11	which	which	PRON
taxlaw-9798	706	12	has	have	AUX
taxlaw-9798	706	13	been	be	AUX
taxlaw-9798	706	14	identified	identify	VERB
taxlaw-9798	706	15	over	over	ADP
taxlaw-9798	706	16	the	the	DET
taxlaw-9798	706	17	past	past	ADJ
taxlaw-9798	706	18	four	four	NUM
taxlaw-9798	706	19	decades	decade	NOUN
taxlaw-9798	706	20	.	.	PUNCT
taxlaw-9798	707	1	the	the	DET
taxlaw-9798	707	2	expansion	expansion	NOUN
taxlaw-9798	707	3	of	of	ADP
taxlaw-9798	707	4	the	the	DET
taxlaw-9798	707	5	scope	scope	NOUN
taxlaw-9798	707	6	of	of	ADP
taxlaw-9798	707	7	mdrs	mdr	NOUN
taxlaw-9798	707	8	to	to	PART
taxlaw-9798	707	9	address	address	VERB
taxlaw-9798	707	10	various	various	ADJ
taxlaw-9798	707	11	types	type	NOUN
taxlaw-9798	707	12	of	of	ADP
taxlaw-9798	707	13	tax	tax	NOUN
taxlaw-9798	707	14	avoidance	avoidance	NOUN
taxlaw-9798	707	15	and	and	CCONJ
taxlaw-9798	707	16	evasion	evasion	NOUN
taxlaw-9798	707	17	is	be	AUX
taxlaw-9798	707	18	part	part	NOUN
taxlaw-9798	707	19	of	of	ADP
taxlaw-9798	707	20	a	a	DET
taxlaw-9798	707	21	broader	broad	ADJ
taxlaw-9798	707	22	movement	movement	NOUN
taxlaw-9798	707	23	in	in	ADP
taxlaw-9798	707	24	international	international	ADJ
taxlaw-9798	707	25	tax	tax	NOUN
taxlaw-9798	707	26	policy	policy	NOUN
taxlaw-9798	707	27	.	.	PUNCT
taxlaw-9798	708	1	as	as	SCONJ
taxlaw-9798	708	2	noted	note	VERB
taxlaw-9798	708	3	above	above	ADV
taxlaw-9798	708	4	,	,	PUNCT
taxlaw-9798	708	5	the	the	DET
taxlaw-9798	708	6	beps	bep	NOUN
taxlaw-9798	708	7	project	project	NOUN
taxlaw-9798	708	8	and	and	CCONJ
taxlaw-9798	708	9	the	the	DET
taxlaw-9798	708	10	recent	recent	ADJ
taxlaw-9798	708	11	agreement	agreement	NOUN
taxlaw-9798	708	12	on	on	ADP
taxlaw-9798	708	13	a	a	DET
taxlaw-9798	708	14	global	global	ADJ
taxlaw-9798	708	15	minimum	minimum	ADJ
taxlaw-9798	708	16	tax	tax	NOUN
taxlaw-9798	708	17	under	under	ADP
taxlaw-9798	708	18	beps	bep	NOUN
taxlaw-9798	708	19	2.0	2.0	NUM
taxlaw-9798	708	20	aim	aim	NOUN
taxlaw-9798	708	21	to	to	PART
taxlaw-9798	708	22	curb	curb	VERB
taxlaw-9798	708	23	corporate	corporate	ADJ
taxlaw-9798	708	24	tax	tax	NOUN
taxlaw-9798	708	25	avoidance.242	avoidance.242	NOUN
taxlaw-9798	708	26	fatca	fatca	NOUN
taxlaw-9798	708	27	and	and	CCONJ
taxlaw-9798	708	28	crs	crs	PROPN
taxlaw-9798	708	29	aim	aim	VERB
taxlaw-9798	708	30	to	to	PART
taxlaw-9798	708	31	detect	detect	VERB
taxlaw-9798	708	32	and	and	CCONJ
taxlaw-9798	708	33	deter	deter	VERB
taxlaw-9798	708	34	tax	tax	NOUN
taxlaw-9798	708	35	evasion	evasion	NOUN
taxlaw-9798	708	36	associated	associate	VERB
taxlaw-9798	708	37	with	with	ADP
taxlaw-9798	708	38	undisclosed	undisclosed	ADJ
taxlaw-9798	708	39	offshore	offshore	ADJ
taxlaw-9798	708	40	financial	financial	NOUN
taxlaw-9798	708	41	accounts.243	accounts.243	ADP
taxlaw-9798	708	42	it	it	PRON
taxlaw-9798	708	43	is	be	AUX
taxlaw-9798	708	44	,	,	PUNCT
taxlaw-9798	708	45	therefore	therefore	ADV
taxlaw-9798	708	46	,	,	PUNCT
taxlaw-9798	708	47	unsurprising	unsurprising	ADJ
taxlaw-9798	708	48	that	that	SCONJ
taxlaw-9798	708	49	the	the	DET
taxlaw-9798	708	50	beps	bep	NOUN
taxlaw-9798	708	51	project	project	NOUN
taxlaw-9798	708	52	included	include	VERB
taxlaw-9798	708	53	in	in	ADP
taxlaw-9798	708	54	action	action	NOUN
taxlaw-9798	708	55	12	12	NUM
taxlaw-9798	708	56	recommendations	recommendation	NOUN
taxlaw-9798	708	57	for	for	SCONJ
taxlaw-9798	708	58	countries	country	NOUN
taxlaw-9798	708	59	to	to	PART
taxlaw-9798	708	60	use	use	VERB
taxlaw-9798	708	61	mdrs	mdr	NOUN
taxlaw-9798	708	62	more	more	ADV
taxlaw-9798	708	63	extensively	extensively	ADV
taxlaw-9798	708	64	.	.	PUNCT
taxlaw-9798	709	1	similarly	similarly	ADV
taxlaw-9798	709	2	,	,	PUNCT
taxlaw-9798	709	3	it	it	PRON
taxlaw-9798	709	4	is	be	AUX
taxlaw-9798	709	5	unsurprising	unsurprising	ADJ
taxlaw-9798	709	6	that	that	SCONJ
taxlaw-9798	709	7	dac	dac	PROPN
taxlaw-9798	709	8	6	6	NUM
taxlaw-9798	709	9	and	and	CCONJ
taxlaw-9798	709	10	crs	crs	PROPN
taxlaw-9798	709	11	mdrs	mdrs	PROPN
taxlaw-9798	709	12	went	go	VERB
taxlaw-9798	709	13	beyond	beyond	ADP
taxlaw-9798	709	14	the	the	DET
taxlaw-9798	709	15	action	action	NOUN
taxlaw-9798	709	16	12	12	NUM
taxlaw-9798	709	17	recommendations	recommendation	NOUN
taxlaw-9798	709	18	to	to	PART
taxlaw-9798	709	19	utilize	utilize	VERB
taxlaw-9798	709	20	mdrs	mdr	NOUN
taxlaw-9798	709	21	in	in	ADP
taxlaw-9798	709	22	the	the	DET
taxlaw-9798	709	23	fight	fight	NOUN
taxlaw-9798	709	24	against	against	ADP
taxlaw-9798	709	25	cross	cross	ADJ
taxlaw-9798	709	26	-	-	ADJ
taxlaw-9798	709	27	border	border	ADJ
taxlaw-9798	709	28	tax	tax	NOUN
taxlaw-9798	709	29	avoidance	avoidance	NOUN
taxlaw-9798	709	30	and	and	CCONJ
taxlaw-9798	709	31	evasion.244	evasion.244	PROPN
taxlaw-9798	709	32	b.	b.	PROPN
taxlaw-9798	709	33	expansion	expansion	NOUN
taxlaw-9798	709	34	of	of	ADP
taxlaw-9798	709	35	who	who	PRON
taxlaw-9798	709	36	should	should	AUX
taxlaw-9798	709	37	report	report	VERB
taxlaw-9798	709	38	in	in	ADP
taxlaw-9798	709	39	addition	addition	NOUN
taxlaw-9798	709	40	to	to	ADP
taxlaw-9798	709	41	expanding	expand	VERB
taxlaw-9798	709	42	the	the	DET
taxlaw-9798	709	43	criteria	criterion	NOUN
taxlaw-9798	709	44	for	for	ADP
taxlaw-9798	709	45	what	what	PRON
taxlaw-9798	709	46	needs	need	VERB
taxlaw-9798	709	47	to	to	PART
taxlaw-9798	709	48	be	be	AUX
taxlaw-9798	709	49	reported	report	VERB
taxlaw-9798	709	50	,	,	PUNCT
taxlaw-9798	709	51	mdrs	mdr	NOUN
taxlaw-9798	709	52	have	have	AUX
taxlaw-9798	709	53	broadened	broaden	VERB
taxlaw-9798	709	54	the	the	DET
taxlaw-9798	709	55	requirements	requirement	NOUN
taxlaw-9798	709	56	for	for	ADP
taxlaw-9798	709	57	who	who	PRON
taxlaw-9798	709	58	needs	need	VERB
taxlaw-9798	709	59	to	to	PART
taxlaw-9798	709	60	report	report	VERB
taxlaw-9798	709	61	.	.	PUNCT
taxlaw-9798	710	1	the	the	DET
taxlaw-9798	710	2	original	original	ADJ
taxlaw-9798	710	3	tax	tax	NOUN
taxlaw-9798	710	4	shelter	shelter	NOUN
taxlaw-9798	710	5	registration	registration	NOUN
taxlaw-9798	710	6	rules	rule	NOUN
taxlaw-9798	710	7	narrowly	narrowly	ADV
taxlaw-9798	710	8	targeted	target	VERB
taxlaw-9798	710	9	promoters	promoter	NOUN
taxlaw-9798	710	10	and	and	CCONJ
taxlaw-9798	710	11	organizers	organizer	NOUN
taxlaw-9798	710	12	of	of	ADP
taxlaw-9798	710	13	tax	tax	NOUN
taxlaw-9798	710	14	shelters.245	shelters.245	NOUN
taxlaw-9798	710	15	in	in	ADP
taxlaw-9798	710	16	the	the	DET
taxlaw-9798	710	17	early	early	ADJ
taxlaw-9798	710	18	2000s	2000s	NUM
taxlaw-9798	710	19	,	,	PUNCT
taxlaw-9798	710	20	however	however	ADV
taxlaw-9798	710	21	,	,	PUNCT
taxlaw-9798	710	22	the	the	DET
taxlaw-9798	710	23	u.s	u.s	PROPN
taxlaw-9798	710	24	.	.	PROPN
taxlaw-9798	710	25	expanded	expand	VERB
taxlaw-9798	710	26	reporting	report	VERB
taxlaw-9798	710	27	obligations	obligation	NOUN
taxlaw-9798	710	28	to	to	PART
taxlaw-9798	710	29	material	material	VERB
taxlaw-9798	710	30	238	238	NUM
taxlaw-9798	710	31	see	see	NOUN
taxlaw-9798	710	32	supra	supra	PROPN
taxlaw-9798	710	33	part	part	PROPN
taxlaw-9798	710	34	iii	iii	PROPN
taxlaw-9798	710	35	.	.	PROPN
taxlaw-9798	710	36	239	239	NUM
taxlaw-9798	710	37	for	for	ADP
taxlaw-9798	710	38	further	further	ADJ
taxlaw-9798	710	39	discussion	discussion	NOUN
taxlaw-9798	710	40	on	on	ADP
taxlaw-9798	710	41	general	general	ADJ
taxlaw-9798	710	42	anti	anti	ADJ
taxlaw-9798	710	43	-	-	ADJ
taxlaw-9798	710	44	avoidance	avoidance	ADJ
taxlaw-9798	710	45	rules	rule	NOUN
taxlaw-9798	710	46	,	,	PUNCT
taxlaw-9798	710	47	see	see	VERB
taxlaw-9798	710	48	christophe	christophe	PROPN
taxlaw-9798	710	49	j.	j.	PROPN
taxlaw-9798	710	50	waerzeggers	waerzeggers	PROPN
taxlaw-9798	710	51	&	&	CCONJ
taxlaw-9798	710	52	cory	cory	PROPN
taxlaw-9798	710	53	hillier	hillier	ADV
taxlaw-9798	710	54	,	,	PUNCT
taxlaw-9798	710	55	introducing	introduce	VERB
taxlaw-9798	710	56	a	a	DET
taxlaw-9798	710	57	general	general	ADJ
taxlaw-9798	710	58	anti	anti	ADJ
taxlaw-9798	710	59	-	-	ADJ
taxlaw-9798	710	60	avoidance	avoidance	ADJ
taxlaw-9798	710	61	rule	rule	NOUN
taxlaw-9798	710	62	(	(	PUNCT
taxlaw-9798	710	63	gaar	gaar	PROPN
taxlaw-9798	710	64	)	)	PUNCT
taxlaw-9798	710	65	,	,	PUNCT
taxlaw-9798	710	66	imf	imf	PROPN
taxlaw-9798	710	67	technical	technical	PROPN
taxlaw-9798	710	68	note	note	NOUN
taxlaw-9798	710	69	(	(	PUNCT
taxlaw-9798	710	70	2016	2016	NUM
taxlaw-9798	710	71	)	)	PUNCT
taxlaw-9798	710	72	.	.	PUNCT
taxlaw-9798	711	1	for	for	ADP
taxlaw-9798	711	2	a	a	DET
taxlaw-9798	711	3	discussion	discussion	NOUN
taxlaw-9798	711	4	on	on	ADP
taxlaw-9798	711	5	the	the	DET
taxlaw-9798	711	6	policy	policy	NOUN
taxlaw-9798	711	7	choice	choice	NOUN
taxlaw-9798	711	8	between	between	ADP
taxlaw-9798	711	9	rules	rule	NOUN
taxlaw-9798	711	10	and	and	CCONJ
taxlaw-9798	711	11	standards	standard	NOUN
taxlaw-9798	711	12	,	,	PUNCT
taxlaw-9798	711	13	see	see	VERB
taxlaw-9798	711	14	louis	louis	PROPN
taxlaw-9798	711	15	kaplow	kaplow	NOUN
taxlaw-9798	711	16	,	,	PUNCT
taxlaw-9798	711	17	rules	rule	NOUN
taxlaw-9798	711	18	versus	versus	ADP
taxlaw-9798	711	19	standards	standard	NOUN
taxlaw-9798	711	20	:	:	PUNCT
taxlaw-9798	711	21	an	an	DET
taxlaw-9798	711	22	economic	economic	ADJ
taxlaw-9798	711	23	analysis	analysis	NOUN
taxlaw-9798	711	24	,	,	PUNCT
taxlaw-9798	711	25	42	42	NUM
taxlaw-9798	711	26	duke	duke	PROPN
taxlaw-9798	711	27	l.	l.	PROPN
taxlaw-9798	711	28	j.	j.	PROPN
taxlaw-9798	711	29	557	557	PROPN
taxlaw-9798	711	30	-	-	SYM
taxlaw-9798	711	31	629	629	NUM
taxlaw-9798	711	32	(	(	PUNCT
taxlaw-9798	711	33	1992	1992	NUM
taxlaw-9798	711	34	)	)	PUNCT
taxlaw-9798	711	35	;	;	PUNCT
taxlaw-9798	711	36	eric	eric	PROPN
taxlaw-9798	711	37	a.	a.	PROPN
taxlaw-9798	711	38	posner	posner	PROPN
taxlaw-9798	711	39	,	,	PUNCT
taxlaw-9798	711	40	standards	standard	NOUN
taxlaw-9798	711	41	,	,	PUNCT
taxlaw-9798	711	42	rules	rule	NOUN
taxlaw-9798	711	43	,	,	PUNCT
taxlaw-9798	711	44	and	and	CCONJ
taxlaw-9798	711	45	social	social	ADJ
taxlaw-9798	711	46	norms	norm	NOUN
taxlaw-9798	711	47	,	,	PUNCT
taxlaw-9798	711	48	21	21	NUM
taxlaw-9798	711	49	harv	harv	NOUN
taxlaw-9798	711	50	.	.	PUNCT
taxlaw-9798	712	1	j.	j.	PROPN
taxlaw-9798	712	2	l.	l.	PROPN
taxlaw-9798	712	3	&	&	CCONJ
taxlaw-9798	712	4	pub	pub	PROPN
taxlaw-9798	712	5	.	.	PUNCT
taxlaw-9798	712	6	pol’y	pol’y	NOUN
taxlaw-9798	712	7	101	101	NUM
taxlaw-9798	712	8	(	(	PUNCT
taxlaw-9798	712	9	1997	1997	NUM
taxlaw-9798	712	10	)	)	PUNCT
taxlaw-9798	712	11	.	.	PUNCT
taxlaw-9798	713	1	240	240	NUM
taxlaw-9798	713	2	see	see	VERB
taxlaw-9798	713	3	supra	supra	PROPN
taxlaw-9798	713	4	notes	note	NOUN
taxlaw-9798	713	5	166	166	NUM
taxlaw-9798	713	6	,	,	PUNCT
taxlaw-9798	713	7	177	177	NUM
taxlaw-9798	713	8	-	-	SYM
taxlaw-9798	713	9	179	179	NUM
taxlaw-9798	713	10	,	,	PUNCT
taxlaw-9798	713	11	241	241	NUM
taxlaw-9798	713	12	and	and	CCONJ
taxlaw-9798	713	13	the	the	DET
taxlaw-9798	713	14	accompanying	accompany	VERB
taxlaw-9798	713	15	text	text	NOUN
taxlaw-9798	713	16	.	.	PUNCT
taxlaw-9798	714	1	241	241	NUM
taxlaw-9798	715	1	the	the	DET
taxlaw-9798	715	2	generic	generic	ADJ
taxlaw-9798	715	3	hallmarks	hallmark	NOUN
taxlaw-9798	715	4	under	under	ADP
taxlaw-9798	715	5	the	the	DET
taxlaw-9798	715	6	crs	crs	PROPN
taxlaw-9798	715	7	mdrs	mdrs	PROPN
taxlaw-9798	715	8	provide	provide	VERB
taxlaw-9798	715	9	that	that	SCONJ
taxlaw-9798	715	10	an	an	DET
taxlaw-9798	715	11	“	"	PUNCT
taxlaw-9798	715	12	arrangement	arrangement	NOUN
taxlaw-9798	715	13	therefore	therefore	ADV
taxlaw-9798	715	14	circumvents	circumvent	VERB
taxlaw-9798	715	15	crs	crs	NOUN
taxlaw-9798	715	16	legislation	legislation	NOUN
taxlaw-9798	715	17	where	where	SCONJ
taxlaw-9798	715	18	it	it	PRON
taxlaw-9798	715	19	avoids	avoid	VERB
taxlaw-9798	715	20	the	the	DET
taxlaw-9798	715	21	reporting	reporting	NOUN
taxlaw-9798	715	22	of	of	ADP
taxlaw-9798	715	23	crs	crs	PROPN
taxlaw-9798	715	24	information	information	NOUN
taxlaw-9798	715	25	to	to	ADP
taxlaw-9798	715	26	the	the	DET
taxlaw-9798	715	27	jurisdiction(s	jurisdiction(s	NOUN
taxlaw-9798	715	28	)	)	PUNCT
taxlaw-9798	715	29	of	of	ADP
taxlaw-9798	715	30	residence	residence	NOUN
taxlaw-9798	715	31	of	of	ADP
taxlaw-9798	715	32	a	a	DET
taxlaw-9798	715	33	taxpayer	taxpayer	NOUN
taxlaw-9798	715	34	in	in	ADP
taxlaw-9798	715	35	a	a	DET
taxlaw-9798	715	36	way	way	NOUN
taxlaw-9798	715	37	that	that	PRON
taxlaw-9798	715	38	undermines	undermine	VERB
taxlaw-9798	715	39	its	its	PRON
taxlaw-9798	715	40	intended	intended	ADJ
taxlaw-9798	715	41	policy	policy	NOUN
taxlaw-9798	715	42	,	,	PUNCT
taxlaw-9798	715	43	including	include	VERB
taxlaw-9798	715	44	by	by	ADP
taxlaw-9798	715	45	:	:	PUNCT
taxlaw-9798	715	46	exploiting	exploit	VERB
taxlaw-9798	715	47	the	the	DET
taxlaw-9798	715	48	absence	absence	NOUN
taxlaw-9798	715	49	of	of	ADP
taxlaw-9798	715	50	crs	crs	NOUN
taxlaw-9798	715	51	legislation	legislation	NOUN
taxlaw-9798	715	52	or	or	CCONJ
taxlaw-9798	715	53	inadequate	inadequate	ADJ
taxlaw-9798	715	54	implementation	implementation	NOUN
taxlaw-9798	715	55	of	of	ADP
taxlaw-9798	715	56	such	such	ADJ
taxlaw-9798	715	57	legislation	legislation	NOUN
taxlaw-9798	715	58	;	;	PUNCT
taxlaw-9798	715	59	exploiting	exploit	VERB
taxlaw-9798	715	60	the	the	DET
taxlaw-9798	715	61	absence	absence	NOUN
taxlaw-9798	715	62	of	of	ADP
taxlaw-9798	715	63	a	a	DET
taxlaw-9798	715	64	crs	crs	PROPN
taxlaw-9798	715	65	exchange	exchange	NOUN
taxlaw-9798	715	66	agreement	agreement	NOUN
taxlaw-9798	715	67	with	with	ADP
taxlaw-9798	715	68	one	one	NUM
taxlaw-9798	715	69	or	or	CCONJ
taxlaw-9798	715	70	more	more	ADJ
taxlaw-9798	715	71	jurisdiction(s	jurisdiction(s	NOUN
taxlaw-9798	715	72	)	)	PUNCT
taxlaw-9798	715	73	of	of	ADP
taxlaw-9798	715	74	tax	tax	NOUN
taxlaw-9798	715	75	residence	residence	NOUN
taxlaw-9798	715	76	of	of	ADP
taxlaw-9798	715	77	such	such	ADJ
taxlaw-9798	715	78	taxpayer	taxpayer	NOUN
taxlaw-9798	715	79	;	;	PUNCT
taxlaw-9798	715	80	undermining	undermine	VERB
taxlaw-9798	715	81	or	or	CCONJ
taxlaw-9798	715	82	exploiting	exploit	VERB
taxlaw-9798	715	83	weaknesses	weakness	NOUN
taxlaw-9798	715	84	in	in	ADP
taxlaw-9798	715	85	the	the	DET
taxlaw-9798	715	86	due	due	ADJ
taxlaw-9798	715	87	diligence	diligence	NOUN
taxlaw-9798	715	88	procedures	procedure	NOUN
taxlaw-9798	715	89	applied	apply	VERB
taxlaw-9798	715	90	by	by	ADP
taxlaw-9798	715	91	a	a	DET
taxlaw-9798	715	92	financial	financial	ADJ
taxlaw-9798	715	93	institution	institution	NOUN
taxlaw-9798	715	94	under	under	ADP
taxlaw-9798	715	95	crs	crs	PROPN
taxlaw-9798	715	96	legislation	legislation	NOUN
taxlaw-9798	715	97	;	;	PUNCT
taxlaw-9798	715	98	or	or	CCONJ
taxlaw-9798	715	99	otherwise	otherwise	ADV
taxlaw-9798	715	100	undermining	undermine	VERB
taxlaw-9798	715	101	the	the	DET
taxlaw-9798	715	102	intended	intend	VERB
taxlaw-9798	715	103	policy	policy	NOUN
taxlaw-9798	715	104	of	of	ADP
taxlaw-9798	715	105	the	the	DET
taxlaw-9798	715	106	crs	crs	PROPN
taxlaw-9798	715	107	.	.	PUNCT
taxlaw-9798	715	108	”	"	PUNCT
taxlaw-9798	716	1	crs	crs	PROPN
taxlaw-9798	716	2	mdrs	mdrs	PROPN
taxlaw-9798	716	3	,	,	PUNCT
taxlaw-9798	716	4	supra	supra	PROPN
taxlaw-9798	716	5	note	note	NOUN
taxlaw-9798	716	6	9	9	NUM
taxlaw-9798	716	7	,	,	PUNCT
taxlaw-9798	716	8	at	at	ADP
taxlaw-9798	716	9	24	24	NUM
taxlaw-9798	716	10	(	(	PUNCT
taxlaw-9798	716	11	emphasis	emphasis	NOUN
taxlaw-9798	716	12	added	add	VERB
taxlaw-9798	716	13	)	)	PUNCT
taxlaw-9798	716	14	.	.	PUNCT
taxlaw-9798	717	1	242	242	NUM
taxlaw-9798	717	2	see	see	VERB
taxlaw-9798	717	3	supra	supra	PROPN
taxlaw-9798	717	4	note	note	PROPN
taxlaw-9798	717	5	33	33	NUM
taxlaw-9798	717	6	.	.	PUNCT
taxlaw-9798	718	1	243	243	NUM
taxlaw-9798	718	2	see	see	VERB
taxlaw-9798	718	3	supra	supra	PROPN
taxlaw-9798	718	4	notes	note	VERB
taxlaw-9798	718	5	33	33	NUM
taxlaw-9798	718	6	,	,	PUNCT
taxlaw-9798	718	7	191	191	NUM
taxlaw-9798	718	8	-	-	SYM
taxlaw-9798	718	9	193	193	NUM
taxlaw-9798	718	10	and	and	CCONJ
taxlaw-9798	718	11	the	the	DET
taxlaw-9798	718	12	accompanying	accompany	VERB
taxlaw-9798	718	13	text	text	NOUN
taxlaw-9798	718	14	.	.	PUNCT
taxlaw-9798	719	1	244	244	NUM
taxlaw-9798	719	2	see	see	VERB
taxlaw-9798	719	3	action	action	NOUN
taxlaw-9798	719	4	12	12	NUM
taxlaw-9798	719	5	,	,	PUNCT
taxlaw-9798	719	6	supra	supra	PROPN
taxlaw-9798	719	7	note	note	NOUN
taxlaw-9798	719	8	22	22	NUM
taxlaw-9798	719	9	,	,	PUNCT
taxlaw-9798	719	10	and	and	CCONJ
taxlaw-9798	719	11	parts	part	NOUN
taxlaw-9798	719	12	iii.a	iii.a	PROPN
taxlaw-9798	719	13	and	and	CCONJ
taxlaw-9798	719	14	iii.b	iii.b	PROPN
taxlaw-9798	719	15	,	,	PUNCT
taxlaw-9798	719	16	supra	supra	PROPN
taxlaw-9798	719	17	and	and	CCONJ
taxlaw-9798	719	18	the	the	DET
taxlaw-9798	719	19	accompanying	accompany	VERB
taxlaw-9798	719	20	text	text	NOUN
taxlaw-9798	719	21	.	.	PUNCT
taxlaw-9798	720	1	245	245	NUM
taxlaw-9798	720	2	see	see	VERB
taxlaw-9798	720	3	supra	supra	PROPN
taxlaw-9798	720	4	part	part	PROPN
taxlaw-9798	720	5	i.	i.	PROPN
taxlaw-9798	720	6	156	156	PROPN
taxlaw-9798	720	7	columbia	columbia	PROPN
taxlaw-9798	720	8	journal	journal	PROPN
taxlaw-9798	720	9	of	of	ADP
taxlaw-9798	720	10	tax	tax	NOUN
taxlaw-9798	720	11	law	law	NOUN
taxlaw-9798	721	1	[	[	X
taxlaw-9798	721	2	vol	vol	NOUN
taxlaw-9798	721	3	:	:	PUNCT
taxlaw-9798	721	4	13:2	13:2	NUM
taxlaw-9798	721	5	advisors,246	advisors,246	NOUN
taxlaw-9798	721	6	such	such	ADJ
taxlaw-9798	721	7	as	as	ADP
taxlaw-9798	721	8	lawyers	lawyer	NOUN
taxlaw-9798	721	9	and	and	CCONJ
taxlaw-9798	721	10	accountants	accountant	NOUN
taxlaw-9798	721	11	,	,	PUNCT
taxlaw-9798	721	12	thereby	thereby	ADV
taxlaw-9798	721	13	capturing	capture	VERB
taxlaw-9798	721	14	a	a	DET
taxlaw-9798	721	15	much	much	ADV
taxlaw-9798	721	16	broader	broad	ADJ
taxlaw-9798	721	17	set	set	NOUN
taxlaw-9798	721	18	of	of	ADP
taxlaw-9798	721	19	professionals	professional	NOUN
taxlaw-9798	721	20	who	who	PRON
taxlaw-9798	721	21	provide	provide	VERB
taxlaw-9798	721	22	tax	tax	NOUN
taxlaw-9798	721	23	advice	advice	NOUN
taxlaw-9798	721	24	or	or	CCONJ
taxlaw-9798	721	25	make	make	VERB
taxlaw-9798	721	26	tax	tax	NOUN
taxlaw-9798	721	27	statements.247	statements.247	PROPN
taxlaw-9798	721	28	finally	finally	ADV
taxlaw-9798	721	29	,	,	PUNCT
taxlaw-9798	721	30	the	the	DET
taxlaw-9798	721	31	newest	new	ADJ
taxlaw-9798	721	32	mdrs	mdr	NOUN
taxlaw-9798	721	33	have	have	AUX
taxlaw-9798	721	34	expanded	expand	VERB
taxlaw-9798	721	35	reporting	report	VERB
taxlaw-9798	721	36	obligations	obligation	NOUN
taxlaw-9798	721	37	to	to	ADP
taxlaw-9798	721	38	a	a	DET
taxlaw-9798	721	39	variety	variety	NOUN
taxlaw-9798	721	40	of	of	ADP
taxlaw-9798	721	41	intermediaries	intermediary	NOUN
taxlaw-9798	721	42	that	that	PRON
taxlaw-9798	721	43	may	may	AUX
taxlaw-9798	721	44	only	only	ADV
taxlaw-9798	721	45	play	play	VERB
taxlaw-9798	721	46	a	a	DET
taxlaw-9798	721	47	minor	minor	ADJ
taxlaw-9798	721	48	or	or	CCONJ
taxlaw-9798	721	49	tangential	tangential	ADJ
taxlaw-9798	721	50	role	role	NOUN
taxlaw-9798	721	51	in	in	ADP
taxlaw-9798	721	52	a	a	DET
taxlaw-9798	721	53	transaction	transaction	NOUN
taxlaw-9798	721	54	and	and	CCONJ
taxlaw-9798	721	55	do	do	AUX
taxlaw-9798	721	56	not	not	PART
taxlaw-9798	721	57	provide	provide	VERB
taxlaw-9798	721	58	tax	tax	NOUN
taxlaw-9798	721	59	-	-	PUNCT
taxlaw-9798	721	60	related	relate	VERB
taxlaw-9798	721	61	services	service	NOUN
taxlaw-9798	721	62	or	or	CCONJ
taxlaw-9798	721	63	make	make	VERB
taxlaw-9798	721	64	tax	tax	NOUN
taxlaw-9798	721	65	statements.248	statements.248	NOUN
taxlaw-9798	721	66	in	in	ADP
taxlaw-9798	721	67	the	the	DET
taxlaw-9798	721	68	case	case	NOUN
taxlaw-9798	721	69	of	of	ADP
taxlaw-9798	721	70	dac	dac	PROPN
taxlaw-9798	721	71	6	6	NUM
taxlaw-9798	721	72	,	,	PUNCT
taxlaw-9798	721	73	intermediaries	intermediary	NOUN
taxlaw-9798	721	74	assisting	assist	VERB
taxlaw-9798	721	75	with	with	ADP
taxlaw-9798	721	76	the	the	DET
taxlaw-9798	721	77	implementation	implementation	NOUN
taxlaw-9798	721	78	of	of	ADP
taxlaw-9798	721	79	a	a	DET
taxlaw-9798	721	80	reportable	reportable	ADJ
taxlaw-9798	721	81	arrangement	arrangement	NOUN
taxlaw-9798	721	82	must	must	AUX
taxlaw-9798	721	83	report	report	VERB
taxlaw-9798	721	84	if	if	SCONJ
taxlaw-9798	721	85	they	they	PRON
taxlaw-9798	721	86	are	be	AUX
taxlaw-9798	721	87	reasonably	reasonably	ADV
taxlaw-9798	721	88	expected	expect	VERB
taxlaw-9798	721	89	to	to	PART
taxlaw-9798	721	90	know	know	VERB
taxlaw-9798	721	91	that	that	SCONJ
taxlaw-9798	721	92	the	the	DET
taxlaw-9798	721	93	arrangement	arrangement	NOUN
taxlaw-9798	721	94	is	be	AUX
taxlaw-9798	721	95	reportable.249	reportable.249	PROPN
taxlaw-9798	721	96	this	this	PRON
taxlaw-9798	721	97	means	mean	VERB
taxlaw-9798	721	98	that	that	SCONJ
taxlaw-9798	721	99	lawyers	lawyer	NOUN
taxlaw-9798	721	100	,	,	PUNCT
taxlaw-9798	721	101	trustees	trustee	NOUN
taxlaw-9798	721	102	,	,	PUNCT
taxlaw-9798	721	103	investment	investment	NOUN
taxlaw-9798	721	104	advisors	advisor	NOUN
taxlaw-9798	721	105	,	,	PUNCT
taxlaw-9798	721	106	corporate	corporate	ADJ
taxlaw-9798	721	107	service	service	NOUN
taxlaw-9798	721	108	providers	provider	NOUN
taxlaw-9798	721	109	,	,	PUNCT
taxlaw-9798	721	110	and	and	CCONJ
taxlaw-9798	721	111	other	other	ADJ
taxlaw-9798	721	112	intermediaries	intermediary	NOUN
taxlaw-9798	721	113	may	may	AUX
taxlaw-9798	721	114	be	be	AUX
taxlaw-9798	721	115	subject	subject	ADJ
taxlaw-9798	721	116	to	to	ADP
taxlaw-9798	721	117	reporting	reporting	NOUN
taxlaw-9798	721	118	requirements	requirement	NOUN
taxlaw-9798	721	119	even	even	ADV
taxlaw-9798	721	120	if	if	SCONJ
taxlaw-9798	721	121	they	they	PRON
taxlaw-9798	721	122	never	never	ADV
taxlaw-9798	721	123	provide	provide	VERB
taxlaw-9798	721	124	tax	tax	NOUN
taxlaw-9798	721	125	services	service	NOUN
taxlaw-9798	721	126	to	to	ADP
taxlaw-9798	721	127	their	their	PRON
taxlaw-9798	721	128	clients.250	clients.250	NOUN
taxlaw-9798	721	129	they	they	PRON
taxlaw-9798	721	130	can	can	AUX
taxlaw-9798	721	131	not	not	PART
taxlaw-9798	721	132	avoid	avoid	VERB
taxlaw-9798	721	133	this	this	DET
taxlaw-9798	721	134	obligation	obligation	NOUN
taxlaw-9798	721	135	by	by	ADP
taxlaw-9798	721	136	turning	turn	VERB
taxlaw-9798	721	137	a	a	DET
taxlaw-9798	721	138	blind	blind	ADJ
taxlaw-9798	721	139	eye	eye	NOUN
taxlaw-9798	721	140	or	or	CCONJ
taxlaw-9798	721	141	excluding	exclude	VERB
taxlaw-9798	721	142	tax	tax	NOUN
taxlaw-9798	721	143	-	-	PUNCT
taxlaw-9798	721	144	related	relate	VERB
taxlaw-9798	721	145	services	service	NOUN
taxlaw-9798	721	146	from	from	ADP
taxlaw-9798	721	147	the	the	DET
taxlaw-9798	721	148	scope	scope	NOUN
taxlaw-9798	721	149	of	of	ADP
taxlaw-9798	721	150	services	service	NOUN
taxlaw-9798	721	151	they	they	PRON
taxlaw-9798	721	152	provide	provide	VERB
taxlaw-9798	721	153	.	.	PUNCT
taxlaw-9798	722	1	these	these	DET
taxlaw-9798	722	2	changes	change	NOUN
taxlaw-9798	722	3	in	in	ADP
taxlaw-9798	722	4	reporting	report	VERB
taxlaw-9798	722	5	obligations	obligation	NOUN
taxlaw-9798	722	6	reveal	reveal	VERB
taxlaw-9798	722	7	a	a	DET
taxlaw-9798	722	8	shifting	shift	VERB
taxlaw-9798	722	9	focus	focus	NOUN
taxlaw-9798	722	10	among	among	ADP
taxlaw-9798	722	11	governments	government	NOUN
taxlaw-9798	722	12	and	and	CCONJ
taxlaw-9798	722	13	international	international	ADJ
taxlaw-9798	722	14	organizations	organization	NOUN
taxlaw-9798	722	15	toward	toward	ADP
taxlaw-9798	722	16	regulating	regulate	VERB
taxlaw-9798	722	17	and	and	CCONJ
taxlaw-9798	722	18	deterring	deter	VERB
taxlaw-9798	722	19	the	the	DET
taxlaw-9798	722	20	professional	professional	ADJ
taxlaw-9798	722	21	service	service	NOUN
taxlaw-9798	722	22	providers	provider	NOUN
taxlaw-9798	722	23	that	that	PRON
taxlaw-9798	722	24	enable	enable	VERB
taxlaw-9798	722	25	tax	tax	NOUN
taxlaw-9798	722	26	avoidance	avoidance	NOUN
taxlaw-9798	722	27	and	and	CCONJ
taxlaw-9798	722	28	evasion	evasion	NOUN
taxlaw-9798	722	29	schemes	scheme	NOUN
taxlaw-9798	722	30	.	.	PUNCT
taxlaw-9798	723	1	a	a	DET
taxlaw-9798	723	2	requirement	requirement	NOUN
taxlaw-9798	723	3	to	to	PART
taxlaw-9798	723	4	report	report	VERB
taxlaw-9798	723	5	acts	act	NOUN
taxlaw-9798	723	6	as	as	ADP
taxlaw-9798	723	7	a	a	DET
taxlaw-9798	723	8	dissuasive	dissuasive	ADJ
taxlaw-9798	723	9	tool	tool	NOUN
taxlaw-9798	723	10	because	because	SCONJ
taxlaw-9798	723	11	it	it	PRON
taxlaw-9798	723	12	consumes	consume	VERB
taxlaw-9798	723	13	intermediaries	intermediary	NOUN
taxlaw-9798	723	14	’	'	PUNCT
taxlaw-9798	723	15	time	time	NOUN
taxlaw-9798	723	16	and	and	CCONJ
taxlaw-9798	723	17	resources,251	resources,251	NOUN
taxlaw-9798	723	18	while	while	SCONJ
taxlaw-9798	723	19	simultaneously	simultaneously	ADV
taxlaw-9798	723	20	increasing	increase	VERB
taxlaw-9798	723	21	the	the	DET
taxlaw-9798	723	22	likelihood	likelihood	NOUN
taxlaw-9798	723	23	of	of	ADP
taxlaw-9798	723	24	audits	audits	NOUN
taxlaw-9798	723	25	and	and	CCONJ
taxlaw-9798	723	26	investigations	investigation	NOUN
taxlaw-9798	723	27	against	against	ADP
taxlaw-9798	723	28	the	the	DET
taxlaw-9798	723	29	intermediaries	intermediary	NOUN
taxlaw-9798	723	30	and	and	CCONJ
taxlaw-9798	723	31	their	their	PRON
taxlaw-9798	723	32	clients.252	clients.252	NOUN
taxlaw-9798	723	33	underlying	underlie	VERB
taxlaw-9798	723	34	this	this	DET
taxlaw-9798	723	35	shift	shift	NOUN
taxlaw-9798	723	36	is	be	AUX
taxlaw-9798	723	37	a	a	DET
taxlaw-9798	723	38	position	position	NOUN
taxlaw-9798	723	39	that	that	SCONJ
taxlaw-9798	723	40	by	by	ADP
taxlaw-9798	723	41	targeting	target	VERB
taxlaw-9798	723	42	the	the	DET
taxlaw-9798	723	43	enablers	enabler	NOUN
taxlaw-9798	723	44	,	,	PUNCT
taxlaw-9798	723	45	not	not	PART
taxlaw-9798	723	46	just	just	ADV
taxlaw-9798	723	47	the	the	DET
taxlaw-9798	723	48	taxpayers	taxpayer	NOUN
taxlaw-9798	723	49	,	,	PUNCT
taxlaw-9798	723	50	tax	tax	NOUN
taxlaw-9798	723	51	authorities	authority	NOUN
taxlaw-9798	723	52	can	can	AUX
taxlaw-9798	723	53	more	more	ADV
taxlaw-9798	723	54	effectively	effectively	ADV
taxlaw-9798	723	55	deter	deter	VERB
taxlaw-9798	723	56	tax	tax	NOUN
taxlaw-9798	723	57	avoidance	avoidance	NOUN
taxlaw-9798	723	58	and	and	CCONJ
taxlaw-9798	723	59	evasion.253	evasion.253	VERB
taxlaw-9798	723	60	the	the	DET
taxlaw-9798	723	61	centrality	centrality	NOUN
taxlaw-9798	723	62	of	of	ADP
taxlaw-9798	723	63	intermediaries	intermediary	NOUN
taxlaw-9798	723	64	is	be	AUX
taxlaw-9798	723	65	underscored	underscore	VERB
taxlaw-9798	723	66	by	by	ADP
taxlaw-9798	723	67	literature	literature	NOUN
taxlaw-9798	723	68	and	and	CCONJ
taxlaw-9798	723	69	recent	recent	ADJ
taxlaw-9798	723	70	document	document	NOUN
taxlaw-9798	723	71	leaks	leak	NOUN
taxlaw-9798	723	72	which	which	PRON
taxlaw-9798	723	73	have	have	AUX
taxlaw-9798	723	74	shown	show	VERB
taxlaw-9798	723	75	that	that	SCONJ
taxlaw-9798	723	76	lawyers	lawyer	NOUN
taxlaw-9798	723	77	,	,	PUNCT
taxlaw-9798	723	78	accountants	accountant	NOUN
taxlaw-9798	723	79	,	,	PUNCT
taxlaw-9798	723	80	investment	investment	NOUN
taxlaw-9798	723	81	advisors	advisor	NOUN
taxlaw-9798	723	82	,	,	PUNCT
taxlaw-9798	723	83	and	and	CCONJ
taxlaw-9798	723	84	other	other	ADJ
taxlaw-9798	723	85	intermediaries	intermediary	NOUN
taxlaw-9798	723	86	form	form	VERB
taxlaw-9798	723	87	a	a	DET
taxlaw-9798	723	88	large	large	ADJ
taxlaw-9798	723	89	network	network	NOUN
taxlaw-9798	723	90	of	of	ADP
taxlaw-9798	723	91	professional	professional	ADJ
taxlaw-9798	723	92	enablers	enabler	NOUN
taxlaw-9798	723	93	that	that	PRON
taxlaw-9798	723	94	supply	supply	VERB
taxlaw-9798	723	95	arrangements	arrangement	NOUN
taxlaw-9798	723	96	that	that	PRON
taxlaw-9798	723	97	could	could	AUX
taxlaw-9798	723	98	be	be	AUX
taxlaw-9798	723	99	used	use	VERB
taxlaw-9798	723	100	for	for	ADP
taxlaw-9798	723	101	tax	tax	NOUN
taxlaw-9798	723	102	avoidance	avoidance	NOUN
taxlaw-9798	723	103	and	and	CCONJ
taxlaw-9798	723	104	evasion.254	evasion.254	NOUN
taxlaw-9798	723	105	thus	thus	ADV
taxlaw-9798	723	106	,	,	PUNCT
taxlaw-9798	723	107	this	this	DET
taxlaw-9798	723	108	shift	shift	NOUN
taxlaw-9798	723	109	represents	represent	VERB
taxlaw-9798	723	110	an	an	DET
taxlaw-9798	723	111	effort	effort	NOUN
taxlaw-9798	723	112	on	on	ADP
taxlaw-9798	723	113	behalf	behalf	NOUN
taxlaw-9798	723	114	of	of	ADP
taxlaw-9798	723	115	the	the	DET
taxlaw-9798	723	116	tax	tax	NOUN
taxlaw-9798	723	117	authorities	authority	NOUN
taxlaw-9798	723	118	to	to	PART
taxlaw-9798	723	119	simultaneously	simultaneously	ADV
taxlaw-9798	723	120	regulate	regulate	VERB
taxlaw-9798	723	121	various	various	ADJ
taxlaw-9798	723	122	industries	industry	NOUN
taxlaw-9798	723	123	that	that	PRON
taxlaw-9798	723	124	could	could	AUX
taxlaw-9798	723	125	246	246	NUM
taxlaw-9798	723	126	a	a	DET
taxlaw-9798	723	127	material	material	NOUN
taxlaw-9798	723	128	advisor	advisor	NOUN
taxlaw-9798	723	129	must	must	AUX
taxlaw-9798	723	130	play	play	VERB
taxlaw-9798	723	131	a	a	DET
taxlaw-9798	723	132	tangible	tangible	ADJ
taxlaw-9798	723	133	role	role	NOUN
taxlaw-9798	723	134	in	in	ADP
taxlaw-9798	723	135	a	a	DET
taxlaw-9798	723	136	tax	tax	NOUN
taxlaw-9798	723	137	transaction	transaction	NOUN
taxlaw-9798	723	138	.	.	PUNCT
taxlaw-9798	724	1	see	see	VERB
taxlaw-9798	724	2	supra	supra	PROPN
taxlaw-9798	724	3	note	note	PROPN
taxlaw-9798	724	4	96	96	NUM
taxlaw-9798	724	5	and	and	CCONJ
taxlaw-9798	724	6	the	the	DET
taxlaw-9798	724	7	accompanying	accompany	VERB
taxlaw-9798	724	8	text	text	NOUN
taxlaw-9798	724	9	.	.	PUNCT
taxlaw-9798	725	1	247	247	NUM
taxlaw-9798	725	2	see	see	VERB
taxlaw-9798	725	3	part	part	NOUN
taxlaw-9798	725	4	ii.a	ii.a	NOUN
taxlaw-9798	725	5	,	,	PUNCT
taxlaw-9798	725	6	supra	supra	PROPN
taxlaw-9798	725	7	.	.	PUNCT
taxlaw-9798	726	1	248	248	NUM
taxlaw-9798	726	2	see	see	VERB
taxlaw-9798	726	3	supra	supra	PROPN
taxlaw-9798	726	4	notes	note	VERB
taxlaw-9798	726	5	169	169	NUM
taxlaw-9798	726	6	-	-	SYM
taxlaw-9798	726	7	170	170	NUM
taxlaw-9798	726	8	and	and	CCONJ
taxlaw-9798	726	9	the	the	DET
taxlaw-9798	726	10	accompanying	accompany	VERB
taxlaw-9798	726	11	text	text	NOUN
taxlaw-9798	726	12	.	.	PUNCT
taxlaw-9798	727	1	249	249	NUM
taxlaw-9798	727	2	see	see	VERB
taxlaw-9798	727	3	i	i	PRON
taxlaw-9798	727	4	d.	d.	PROPN
taxlaw-9798	727	5	250	250	NUM
taxlaw-9798	727	6	see	see	VERB
taxlaw-9798	727	7	i	i	PROPN
taxlaw-9798	727	8	d.	d.	PROPN
taxlaw-9798	727	9	251	251	NUM
taxlaw-9798	727	10	see	see	VERB
taxlaw-9798	727	11	schler	schler	NOUN
taxlaw-9798	727	12	,	,	PUNCT
taxlaw-9798	727	13	supra	supra	PROPN
taxlaw-9798	727	14	note	note	NOUN
taxlaw-9798	727	15	7	7	NUM
taxlaw-9798	727	16	(	(	PUNCT
taxlaw-9798	727	17	“	"	PUNCT
taxlaw-9798	727	18	the	the	DET
taxlaw-9798	727	19	reporting	reporting	NOUN
taxlaw-9798	727	20	rules	rule	NOUN
taxlaw-9798	727	21	imposed	impose	VERB
taxlaw-9798	727	22	on	on	ADP
taxlaw-9798	727	23	tax	tax	NOUN
taxlaw-9798	727	24	advisers	adviser	NOUN
taxlaw-9798	727	25	for	for	ADP
taxlaw-9798	727	26	book	book	NOUN
taxlaw-9798	727	27	-	-	PUNCT
taxlaw-9798	727	28	tax	tax	NOUN
taxlaw-9798	727	29	and	and	CCONJ
taxlaw-9798	727	30	loss	loss	NOUN
taxlaw-9798	727	31	transactions	transaction	NOUN
taxlaw-9798	727	32	impose	impose	VERB
taxlaw-9798	727	33	a	a	DET
taxlaw-9798	727	34	considerable	considerable	ADJ
taxlaw-9798	727	35	burden	burden	NOUN
taxlaw-9798	727	36	on	on	ADP
taxlaw-9798	727	37	tax	tax	NOUN
taxlaw-9798	727	38	advisers	adviser	NOUN
taxlaw-9798	727	39	involved	involve	VERB
taxlaw-9798	727	40	in	in	ADP
taxlaw-9798	727	41	normal	normal	ADJ
taxlaw-9798	727	42	business	business	NOUN
taxlaw-9798	727	43	transactions	transaction	NOUN
taxlaw-9798	727	44	.	.	PUNCT
taxlaw-9798	728	1	every	every	DET
taxlaw-9798	728	2	law	law	NOUN
taxlaw-9798	728	3	firm	firm	NOUN
taxlaw-9798	728	4	in	in	ADP
taxlaw-9798	728	5	the	the	DET
taxlaw-9798	728	6	country	country	NOUN
taxlaw-9798	728	7	has	have	AUX
taxlaw-9798	728	8	been	be	AUX
taxlaw-9798	728	9	required	require	VERB
taxlaw-9798	728	10	to	to	PART
taxlaw-9798	728	11	make	make	VERB
taxlaw-9798	728	12	an	an	DET
taxlaw-9798	728	13	enormous	enormous	ADJ
taxlaw-9798	728	14	effort	effort	NOUN
taxlaw-9798	728	15	to	to	PART
taxlaw-9798	728	16	develop	develop	VERB
taxlaw-9798	728	17	,	,	PUNCT
taxlaw-9798	728	18	and	and	CCONJ
taxlaw-9798	728	19	ensure	ensure	VERB
taxlaw-9798	728	20	ongoing	ongoing	ADJ
taxlaw-9798	728	21	compliance	compliance	NOUN
taxlaw-9798	728	22	with	with	ADP
taxlaw-9798	728	23	,	,	PUNCT
taxlaw-9798	728	24	procedures	procedure	NOUN
taxlaw-9798	728	25	relating	relate	VERB
taxlaw-9798	728	26	to	to	ADP
taxlaw-9798	728	27	those	those	DET
taxlaw-9798	728	28	transactions	transaction	NOUN
taxlaw-9798	728	29	.	.	PUNCT
taxlaw-9798	729	1	given	give	VERB
taxlaw-9798	729	2	the	the	DET
taxlaw-9798	729	3	penalties	penalty	NOUN
taxlaw-9798	729	4	for	for	ADP
taxlaw-9798	729	5	noncompliance	noncompliance	NOUN
taxlaw-9798	729	6	,	,	PUNCT
taxlaw-9798	729	7	that	that	DET
taxlaw-9798	729	8	effort	effort	NOUN
taxlaw-9798	729	9	usually	usually	ADV
taxlaw-9798	729	10	involves	involve	VERB
taxlaw-9798	729	11	considerable	considerable	ADJ
taxlaw-9798	729	12	partner	partner	NOUN
taxlaw-9798	729	13	time	time	NOUN
taxlaw-9798	729	14	.	.	PUNCT
taxlaw-9798	729	15	”	"	PUNCT
taxlaw-9798	729	16	)	)	PUNCT
taxlaw-9798	729	17	.	.	PUNCT
taxlaw-9798	730	1	252	252	NUM
taxlaw-9798	730	2	see	see	NOUN
taxlaw-9798	730	3	blank	blank	ADJ
taxlaw-9798	730	4	,	,	PUNCT
taxlaw-9798	730	5	supra	supra	PROPN
taxlaw-9798	730	6	note	note	NOUN
taxlaw-9798	730	7	234	234	NUM
taxlaw-9798	730	8	,	,	PUNCT
taxlaw-9798	730	9	at	at	ADP
taxlaw-9798	730	10	1641	1641	NUM
taxlaw-9798	730	11	(	(	PUNCT
taxlaw-9798	730	12	“	"	PUNCT
taxlaw-9798	730	13	mandatory	mandatory	ADJ
taxlaw-9798	730	14	disclosure	disclosure	NOUN
taxlaw-9798	730	15	is	be	AUX
taxlaw-9798	730	16	thus	thus	ADV
taxlaw-9798	730	17	designed	design	VERB
taxlaw-9798	730	18	to	to	PART
taxlaw-9798	730	19	provide	provide	VERB
taxlaw-9798	730	20	an	an	DET
taxlaw-9798	730	21	important	important	ADJ
taxlaw-9798	730	22	‘	'	PUNCT
taxlaw-9798	730	23	audit	audit	NOUN
taxlaw-9798	730	24	roadmap	roadmap	NOUN
taxlaw-9798	730	25	’	'	PUNCT
taxlaw-9798	730	26	to	to	ADP
taxlaw-9798	730	27	the	the	DET
taxlaw-9798	730	28	irs	irs	PROPN
taxlaw-9798	730	29	.	.	PUNCT
taxlaw-9798	731	1	for	for	ADP
taxlaw-9798	731	2	example	example	NOUN
taxlaw-9798	731	3	…	…	PUNCT
taxlaw-9798	731	4	under	under	ADP
taxlaw-9798	731	5	current	current	ADJ
taxlaw-9798	731	6	law	law	NOUN
taxlaw-9798	731	7	a	a	DET
taxlaw-9798	731	8	taxpayer	taxpayer	NOUN
taxlaw-9798	731	9	is	be	AUX
taxlaw-9798	731	10	now	now	ADV
taxlaw-9798	731	11	required	require	VERB
taxlaw-9798	731	12	to	to	PART
taxlaw-9798	731	13	alert	alert	VERB
taxlaw-9798	731	14	the	the	DET
taxlaw-9798	731	15	irs	irs	PROPN
taxlaw-9798	731	16	if	if	SCONJ
taxlaw-9798	731	17	the	the	DET
taxlaw-9798	731	18	taxpayer	taxpayer	NOUN
taxlaw-9798	731	19	uses	use	VERB
taxlaw-9798	731	20	a	a	DET
taxlaw-9798	731	21	tax	tax	NOUN
taxlaw-9798	731	22	strategy	strategy	NOUN
taxlaw-9798	731	23	sold	sell	VERB
taxlaw-9798	731	24	by	by	ADP
taxlaw-9798	731	25	a	a	DET
taxlaw-9798	731	26	tax	tax	NOUN
taxlaw-9798	731	27	shelter	shelter	NOUN
taxlaw-9798	731	28	promoter	promoter	NOUN
taxlaw-9798	731	29	who	who	PRON
taxlaw-9798	731	30	promised	promise	VERB
taxlaw-9798	731	31	a	a	DET
taxlaw-9798	731	32	money	money	NOUN
taxlaw-9798	731	33	-	-	PUNCT
taxlaw-9798	731	34	back	back	NOUN
taxlaw-9798	731	35	guarantee	guarantee	NOUN
taxlaw-9798	731	36	in	in	ADP
taxlaw-9798	731	37	the	the	DET
taxlaw-9798	731	38	event	event	NOUN
taxlaw-9798	731	39	of	of	ADP
taxlaw-9798	731	40	an	an	DET
taxlaw-9798	731	41	audit	audit	NOUN
taxlaw-9798	731	42	.	.	PUNCT
taxlaw-9798	732	1	the	the	DET
taxlaw-9798	732	2	required	require	VERB
taxlaw-9798	732	3	disclosure	disclosure	NOUN
taxlaw-9798	732	4	statement	statement	NOUN
taxlaw-9798	732	5	may	may	AUX
taxlaw-9798	732	6	lead	lead	VERB
taxlaw-9798	732	7	the	the	DET
taxlaw-9798	732	8	irs	irs	PROPN
taxlaw-9798	732	9	agent	agent	NOUN
taxlaw-9798	732	10	who	who	PRON
taxlaw-9798	732	11	initially	initially	ADV
taxlaw-9798	732	12	reviews	review	VERB
taxlaw-9798	732	13	this	this	DET
taxlaw-9798	732	14	tax	tax	NOUN
taxlaw-9798	732	15	return	return	NOUN
taxlaw-9798	732	16	to	to	PART
taxlaw-9798	732	17	select	select	VERB
taxlaw-9798	732	18	it	it	PRON
taxlaw-9798	732	19	for	for	ADP
taxlaw-9798	732	20	audit	audit	NOUN
taxlaw-9798	732	21	and	and	CCONJ
taxlaw-9798	732	22	quickly	quickly	ADV
taxlaw-9798	732	23	issue	issue	VERB
taxlaw-9798	732	24	an	an	DET
taxlaw-9798	732	25	information	information	NOUN
taxlaw-9798	732	26	document	document	NOUN
taxlaw-9798	732	27	request	request	NOUN
taxlaw-9798	732	28	to	to	ADP
taxlaw-9798	732	29	the	the	DET
taxlaw-9798	732	30	taxpayer	taxpayer	NOUN
taxlaw-9798	732	31	.	.	PUNCT
taxlaw-9798	732	32	”	"	PUNCT
taxlaw-9798	732	33	)	)	PUNCT
taxlaw-9798	732	34	.	.	PUNCT
taxlaw-9798	733	1	253	253	NUM
taxlaw-9798	733	2	see	see	VERB
taxlaw-9798	733	3	action	action	NOUN
taxlaw-9798	733	4	12	12	NUM
taxlaw-9798	733	5	,	,	PUNCT
taxlaw-9798	733	6	supra	supra	PROPN
taxlaw-9798	733	7	note	note	NOUN
taxlaw-9798	733	8	22	22	NUM
taxlaw-9798	733	9	,	,	PUNCT
taxlaw-9798	733	10	at	at	ADP
taxlaw-9798	733	11	27	27	NUM
taxlaw-9798	733	12	.	.	PUNCT
taxlaw-9798	733	13	254	254	NUM
taxlaw-9798	733	14	see	see	VERB
taxlaw-9798	733	15	prem	prem	PROPN
taxlaw-9798	733	16	sikka	sikka	PROPN
taxlaw-9798	733	17	&	&	CCONJ
taxlaw-9798	733	18	hugh	hugh	PROPN
taxlaw-9798	733	19	willmott	willmott	PROPN
taxlaw-9798	733	20	,	,	PUNCT
taxlaw-9798	733	21	the	the	DET
taxlaw-9798	733	22	tax	tax	NOUN
taxlaw-9798	733	23	avoidance	avoidance	NOUN
taxlaw-9798	733	24	industry	industry	NOUN
taxlaw-9798	733	25	:	:	PUNCT
taxlaw-9798	733	26	accounting	accounting	NOUN
taxlaw-9798	733	27	firms	firm	NOUN
taxlaw-9798	733	28	on	on	ADP
taxlaw-9798	733	29	the	the	DET
taxlaw-9798	733	30	make	make	NOUN
taxlaw-9798	733	31	,	,	PUNCT
taxlaw-9798	733	32	9	9	NUM
taxlaw-9798	733	33	crit	crit	NOUN
taxlaw-9798	733	34	.	.	PUNCT
taxlaw-9798	733	35	perspect	perspect	PROPN
taxlaw-9798	733	36	.	.	PUNCT
taxlaw-9798	734	1	int’l	int’l	NUM
taxlaw-9798	734	2	bus	bus	NOUN
taxlaw-9798	734	3	.	.	PUNCT
taxlaw-9798	735	1	415	415	NUM
taxlaw-9798	735	2	,	,	PUNCT
taxlaw-9798	735	3	431	431	NUM
taxlaw-9798	735	4	(	(	PUNCT
taxlaw-9798	735	5	2013	2013	NUM
taxlaw-9798	735	6	)	)	PUNCT
taxlaw-9798	735	7	;	;	PUNCT
taxlaw-9798	735	8	james	james	PROPN
taxlaw-9798	735	9	s.	s.	PROPN
taxlaw-9798	735	10	henry	henry	PROPN
taxlaw-9798	735	11	,	,	PUNCT
taxlaw-9798	735	12	the	the	DET
taxlaw-9798	735	13	price	price	NOUN
taxlaw-9798	735	14	of	of	ADP
taxlaw-9798	735	15	offshore	offshore	ADV
taxlaw-9798	735	16	revisited	revisit	VERB
taxlaw-9798	735	17	:	:	PUNCT
taxlaw-9798	735	18	new	new	ADJ
taxlaw-9798	735	19	estimates	estimate	NOUN
taxlaw-9798	735	20	for	for	ADP
taxlaw-9798	735	21	missing	miss	VERB
taxlaw-9798	735	22	global	global	ADJ
taxlaw-9798	735	23	private	private	ADJ
taxlaw-9798	735	24	wealth	wealth	NOUN
taxlaw-9798	735	25	income	income	NOUN
taxlaw-9798	735	26	inequality	inequality	NOUN
taxlaw-9798	735	27	and	and	CCONJ
taxlaw-9798	735	28	lost	lose	VERB
taxlaw-9798	735	29	taxes	taxis	NOUN
taxlaw-9798	735	30	,	,	PUNCT
taxlaw-9798	735	31	tax	tax	NOUN
taxlaw-9798	735	32	just	just	ADV
taxlaw-9798	735	33	.	.	PUNCT
taxlaw-9798	736	1	network	network	NOUN
taxlaw-9798	736	2	(	(	PUNCT
taxlaw-9798	736	3	2012	2012	NUM
taxlaw-9798	736	4	)	)	PUNCT
taxlaw-9798	736	5	;	;	PUNCT
taxlaw-9798	736	6	nicholas	nicholas	PROPN
taxlaw-9798	736	7	j.	j.	PROPN
taxlaw-9798	736	8	lord	lord	PROPN
taxlaw-9798	736	9	,	,	PUNCT
taxlaw-9798	736	10	liz	liz	PROPN
taxlaw-9798	736	11	j.	j.	PROPN
taxlaw-9798	736	12	campbell	campbell	PROPN
taxlaw-9798	736	13	&	&	CCONJ
taxlaw-9798	736	14	karin	karin	PROPN
taxlaw-9798	736	15	van	van	PROPN
taxlaw-9798	736	16	wingerde	wingerde	PROPN
taxlaw-9798	736	17	,	,	PUNCT
taxlaw-9798	736	18	other	other	ADJ
taxlaw-9798	736	19	people	people	NOUN
taxlaw-9798	736	20	’s	’s	PART
taxlaw-9798	736	21	dirty	dirty	ADJ
taxlaw-9798	736	22	money	money	NOUN
taxlaw-9798	736	23	:	:	PUNCT
taxlaw-9798	736	24	professional	professional	ADJ
taxlaw-9798	736	25	intermediaries	intermediary	NOUN
taxlaw-9798	736	26	,	,	PUNCT
taxlaw-9798	736	27	market	market	NOUN
taxlaw-9798	736	28	dynamics	dynamic	NOUN
taxlaw-9798	736	29	and	and	CCONJ
taxlaw-9798	736	30	the	the	DET
taxlaw-9798	736	31	finances	finance	NOUN
taxlaw-9798	736	32	of	of	ADP
taxlaw-9798	736	33	white	white	ADJ
taxlaw-9798	736	34	-	-	PUNCT
taxlaw-9798	736	35	collar	collar	NOUN
taxlaw-9798	736	36	,	,	PUNCT
taxlaw-9798	736	37	corporate	corporate	ADJ
taxlaw-9798	736	38	and	and	CCONJ
taxlaw-9798	736	39	organized	organized	ADJ
taxlaw-9798	736	40	crimes	crime	NOUN
taxlaw-9798	736	41	,	,	PUNCT
taxlaw-9798	736	42	59	59	NUM
taxlaw-9798	736	43	brit	brit	NOUN
taxlaw-9798	736	44	.	.	PUNCT
taxlaw-9798	737	1	j.	j.	PROPN
taxlaw-9798	737	2	criminology	criminology	PROPN
taxlaw-9798	737	3	1217	1217	NUM
taxlaw-9798	737	4	(	(	PUNCT
taxlaw-9798	737	5	2019	2019	NUM
taxlaw-9798	737	6	)	)	PUNCT
taxlaw-9798	737	7	.	.	PUNCT
taxlaw-9798	738	1	for	for	ADP
taxlaw-9798	738	2	a	a	DET
taxlaw-9798	738	3	more	more	ADV
taxlaw-9798	738	4	detailed	detailed	ADJ
taxlaw-9798	738	5	analysis	analysis	NOUN
taxlaw-9798	738	6	of	of	ADP
taxlaw-9798	738	7	the	the	DET
taxlaw-9798	738	8	market	market	NOUN
taxlaw-9798	738	9	for	for	ADP
taxlaw-9798	738	10	tax	tax	NOUN
taxlaw-9798	738	11	avoidance	avoidance	NOUN
taxlaw-9798	738	12	,	,	PUNCT
taxlaw-9798	738	13	see	see	VERB
taxlaw-9798	738	14	kai	kai	PROPN
taxlaw-9798	738	15	a.	a.	PROPN
taxlaw-9798	738	16	conrad	conrad	PROPN
taxlaw-9798	738	17	,	,	PUNCT
taxlaw-9798	738	18	dynamics	dynamic	NOUN
taxlaw-9798	738	19	of	of	ADP
taxlaw-9798	738	20	the	the	DET
taxlaw-9798	738	21	market	market	NOUN
taxlaw-9798	738	22	for	for	ADP
taxlaw-9798	738	23	corporate	corporate	ADJ
taxlaw-9798	738	24	tax	tax	NOUN
taxlaw-9798	738	25	-	-	PUNCT
taxlaw-9798	738	26	avoidance	avoidance	NOUN
taxlaw-9798	738	27	advice	advice	NOUN
taxlaw-9798	738	28	,	,	PUNCT
taxlaw-9798	738	29	123	123	NUM
taxlaw-9798	738	30	scand	scand	NOUN
taxlaw-9798	738	31	.	.	PUNCT
taxlaw-9798	739	1	j.	j.	PROPN
taxlaw-9798	739	2	econ	econ	PROPN
taxlaw-9798	739	3	.	.	PUNCT
taxlaw-9798	740	1	267	267	NUM
taxlaw-9798	740	2	(	(	PUNCT
taxlaw-9798	740	3	2019	2019	NUM
taxlaw-9798	740	4	)	)	PUNCT
taxlaw-9798	740	5	.	.	PUNCT
taxlaw-9798	741	1	2022	2022	NUM
taxlaw-9798	741	2	]	]	PUNCT
taxlaw-9798	741	3	mandatory	mandatory	ADJ
taxlaw-9798	741	4	disclosure	disclosure	NOUN
taxlaw-9798	741	5	rules	rule	VERB
taxlaw-9798	741	6	157	157	NUM
taxlaw-9798	741	7	be	be	AUX
taxlaw-9798	741	8	involved	involve	VERB
taxlaw-9798	741	9	in	in	ADP
taxlaw-9798	741	10	the	the	DET
taxlaw-9798	741	11	design	design	NOUN
taxlaw-9798	741	12	,	,	PUNCT
taxlaw-9798	741	13	marketing	marketing	NOUN
taxlaw-9798	741	14	or	or	CCONJ
taxlaw-9798	741	15	implementation	implementation	NOUN
taxlaw-9798	741	16	of	of	ADP
taxlaw-9798	741	17	reportable	reportable	ADJ
taxlaw-9798	741	18	arrangements	arrangement	NOUN
taxlaw-9798	741	19	.	.	PUNCT
taxlaw-9798	742	1	intermediary	intermediary	ADJ
taxlaw-9798	742	2	reporting	reporting	NOUN
taxlaw-9798	742	3	and	and	CCONJ
taxlaw-9798	742	4	third	third	ADJ
taxlaw-9798	742	5	-	-	PUNCT
taxlaw-9798	742	6	party	party	NOUN
taxlaw-9798	742	7	reporting	reporting	NOUN
taxlaw-9798	742	8	in	in	ADP
taxlaw-9798	742	9	general	general	ADJ
taxlaw-9798	742	10	also	also	ADV
taxlaw-9798	742	11	have	have	VERB
taxlaw-9798	742	12	other	other	ADJ
taxlaw-9798	742	13	advantages	advantage	NOUN
taxlaw-9798	742	14	in	in	ADP
taxlaw-9798	742	15	addition	addition	NOUN
taxlaw-9798	742	16	to	to	ADP
taxlaw-9798	742	17	deterring	deter	VERB
taxlaw-9798	742	18	professionals	professional	NOUN
taxlaw-9798	742	19	from	from	ADP
taxlaw-9798	742	20	enabling	enable	VERB
taxlaw-9798	742	21	tax	tax	NOUN
taxlaw-9798	742	22	schemes	scheme	NOUN
taxlaw-9798	742	23	.	.	PUNCT
taxlaw-9798	743	1	in	in	ADP
taxlaw-9798	743	2	general	general	ADJ
taxlaw-9798	743	3	,	,	PUNCT
taxlaw-9798	743	4	tax	tax	NOUN
taxlaw-9798	743	5	literature	literature	NOUN
taxlaw-9798	743	6	in	in	ADP
taxlaw-9798	743	7	recent	recent	ADJ
taxlaw-9798	743	8	years	year	NOUN
taxlaw-9798	743	9	has	have	AUX
taxlaw-9798	743	10	emphasized	emphasize	VERB
taxlaw-9798	743	11	the	the	DET
taxlaw-9798	743	12	role	role	NOUN
taxlaw-9798	743	13	third	third	ADJ
taxlaw-9798	743	14	parties	party	NOUN
taxlaw-9798	743	15	can	can	AUX
taxlaw-9798	743	16	play	play	VERB
taxlaw-9798	743	17	in	in	ADP
taxlaw-9798	743	18	tax	tax	NOUN
taxlaw-9798	743	19	compliance.255	compliance.255	NOUN
taxlaw-9798	743	20	third	third	ADJ
taxlaw-9798	743	21	-	-	PUNCT
taxlaw-9798	743	22	party	party	NOUN
taxlaw-9798	743	23	reporting	reporting	NOUN
taxlaw-9798	743	24	ensures	ensure	VERB
taxlaw-9798	743	25	that	that	SCONJ
taxlaw-9798	743	26	the	the	DET
taxlaw-9798	743	27	tax	tax	NOUN
taxlaw-9798	743	28	authorities	authority	NOUN
taxlaw-9798	743	29	receive	receive	VERB
taxlaw-9798	743	30	a	a	DET
taxlaw-9798	743	31	more	more	ADV
taxlaw-9798	743	32	accurate	accurate	ADJ
taxlaw-9798	743	33	and	and	CCONJ
taxlaw-9798	743	34	complete	complete	ADJ
taxlaw-9798	743	35	picture	picture	NOUN
taxlaw-9798	743	36	of	of	ADP
taxlaw-9798	743	37	a	a	DET
taxlaw-9798	743	38	tax	tax	NOUN
taxlaw-9798	743	39	scheme	scheme	NOUN
taxlaw-9798	743	40	which	which	PRON
taxlaw-9798	743	41	allows	allow	VERB
taxlaw-9798	743	42	them	they	PRON
taxlaw-9798	743	43	to	to	PART
taxlaw-9798	743	44	take	take	VERB
taxlaw-9798	743	45	faster	fast	ADJ
taxlaw-9798	743	46	action	action	NOUN
taxlaw-9798	743	47	against	against	ADP
taxlaw-9798	743	48	abusive	abusive	ADJ
taxlaw-9798	743	49	schemes.256	schemes.256	PROPN
taxlaw-9798	743	50	third	third	ADJ
taxlaw-9798	743	51	-	-	PUNCT
taxlaw-9798	743	52	party	party	NOUN
taxlaw-9798	743	53	reporting	reporting	NOUN
taxlaw-9798	743	54	can	can	AUX
taxlaw-9798	743	55	help	help	VERB
taxlaw-9798	743	56	deter	deter	VERB
taxlaw-9798	743	57	taxpayers	taxpayer	NOUN
taxlaw-9798	743	58	from	from	ADP
taxlaw-9798	743	59	demanding	demand	VERB
taxlaw-9798	743	60	tax	tax	NOUN
taxlaw-9798	743	61	avoidance	avoidance	NOUN
taxlaw-9798	743	62	and	and	CCONJ
taxlaw-9798	743	63	evasion	evasion	NOUN
taxlaw-9798	743	64	products	product	NOUN
taxlaw-9798	743	65	in	in	ADP
taxlaw-9798	743	66	the	the	DET
taxlaw-9798	743	67	first	first	ADJ
taxlaw-9798	743	68	place	place	NOUN
taxlaw-9798	743	69	,	,	PUNCT
taxlaw-9798	743	70	since	since	SCONJ
taxlaw-9798	743	71	they	they	PRON
taxlaw-9798	743	72	know	know	VERB
taxlaw-9798	743	73	such	such	ADJ
taxlaw-9798	743	74	schemes	scheme	NOUN
taxlaw-9798	743	75	are	be	AUX
taxlaw-9798	743	76	now	now	ADV
taxlaw-9798	743	77	more	more	ADV
taxlaw-9798	743	78	likely	likely	ADJ
taxlaw-9798	743	79	to	to	PART
taxlaw-9798	743	80	be	be	AUX
taxlaw-9798	743	81	detected	detect	VERB
taxlaw-9798	743	82	by	by	ADP
taxlaw-9798	743	83	the	the	DET
taxlaw-9798	743	84	government	government	NOUN
taxlaw-9798	743	85	.	.	PUNCT
taxlaw-9798	744	1	257	257	NUM
taxlaw-9798	745	1	moreover	moreover	ADV
taxlaw-9798	745	2	,	,	PUNCT
taxlaw-9798	745	3	the	the	DET
taxlaw-9798	745	4	shifting	shift	VERB
taxlaw-9798	745	5	focus	focus	NOUN
taxlaw-9798	745	6	of	of	ADP
taxlaw-9798	745	7	mdrs	mdr	NOUN
taxlaw-9798	745	8	to	to	ADP
taxlaw-9798	745	9	a	a	DET
taxlaw-9798	745	10	larger	large	ADJ
taxlaw-9798	745	11	set	set	NOUN
taxlaw-9798	745	12	of	of	ADP
taxlaw-9798	745	13	intermediaries	intermediary	NOUN
taxlaw-9798	745	14	is	be	AUX
taxlaw-9798	745	15	representative	representative	ADJ
taxlaw-9798	745	16	of	of	ADP
taxlaw-9798	745	17	a	a	DET
taxlaw-9798	745	18	broader	broad	ADJ
taxlaw-9798	745	19	change	change	NOUN
taxlaw-9798	745	20	in	in	ADP
taxlaw-9798	745	21	the	the	DET
taxlaw-9798	745	22	priorities	priority	NOUN
taxlaw-9798	745	23	of	of	ADP
taxlaw-9798	745	24	tax	tax	NOUN
taxlaw-9798	745	25	authorities	authority	NOUN
taxlaw-9798	745	26	and	and	CCONJ
taxlaw-9798	745	27	international	international	ADJ
taxlaw-9798	745	28	organizations	organization	NOUN
taxlaw-9798	745	29	,	,	PUNCT
taxlaw-9798	745	30	which	which	PRON
taxlaw-9798	745	31	are	be	AUX
taxlaw-9798	745	32	increasingly	increasingly	ADV
taxlaw-9798	745	33	using	use	VERB
taxlaw-9798	745	34	an	an	DET
taxlaw-9798	745	35	assortment	assortment	NOUN
taxlaw-9798	745	36	of	of	ADP
taxlaw-9798	745	37	policy	policy	NOUN
taxlaw-9798	745	38	tools	tool	NOUN
taxlaw-9798	745	39	to	to	PART
taxlaw-9798	745	40	hold	hold	VERB
taxlaw-9798	745	41	the	the	DET
taxlaw-9798	745	42	enablers	enabler	NOUN
taxlaw-9798	745	43	of	of	ADP
taxlaw-9798	745	44	tax	tax	NOUN
taxlaw-9798	745	45	avoidance	avoidance	NOUN
taxlaw-9798	745	46	accountable	accountable	ADJ
taxlaw-9798	745	47	.	.	PUNCT
taxlaw-9798	746	1	the	the	DET
taxlaw-9798	746	2	united	united	ADJ
taxlaw-9798	746	3	kingdom	kingdom	PROPN
taxlaw-9798	746	4	,	,	PUNCT
taxlaw-9798	746	5	for	for	ADP
taxlaw-9798	746	6	example	example	NOUN
taxlaw-9798	746	7	,	,	PUNCT
taxlaw-9798	746	8	has	have	AUX
taxlaw-9798	746	9	implemented	implement	VERB
taxlaw-9798	746	10	penalties	penalty	NOUN
taxlaw-9798	746	11	and	and	CCONJ
taxlaw-9798	746	12	other	other	ADJ
taxlaw-9798	746	13	consequences	consequence	NOUN
taxlaw-9798	746	14	for	for	ADP
taxlaw-9798	746	15	intermediaries	intermediary	NOUN
taxlaw-9798	746	16	that	that	PRON
taxlaw-9798	746	17	enable	enable	VERB
taxlaw-9798	746	18	tax	tax	NOUN
taxlaw-9798	746	19	avoidance	avoidance	NOUN
taxlaw-9798	746	20	behavior.258	behavior.258	NOUN
taxlaw-9798	746	21	additionally	additionally	ADV
taxlaw-9798	746	22	,	,	PUNCT
taxlaw-9798	746	23	the	the	DET
taxlaw-9798	746	24	oecd	oecd	PROPN
taxlaw-9798	746	25	has	have	AUX
taxlaw-9798	746	26	published	publish	VERB
taxlaw-9798	746	27	several	several	ADJ
taxlaw-9798	746	28	reports	report	NOUN
taxlaw-9798	746	29	outlining	outline	VERB
taxlaw-9798	746	30	how	how	SCONJ
taxlaw-9798	746	31	intermediaries	intermediary	NOUN
taxlaw-9798	746	32	enable	enable	VERB
taxlaw-9798	746	33	tax	tax	NOUN
taxlaw-9798	746	34	avoidance	avoidance	NOUN
taxlaw-9798	746	35	and	and	CCONJ
taxlaw-9798	746	36	has	have	AUX
taxlaw-9798	746	37	proposed	propose	VERB
taxlaw-9798	746	38	various	various	ADJ
taxlaw-9798	746	39	solutions	solution	NOUN
taxlaw-9798	746	40	to	to	PART
taxlaw-9798	746	41	deter	deter	VERB
taxlaw-9798	746	42	them	they	PRON
taxlaw-9798	746	43	from	from	ADP
taxlaw-9798	746	44	engaging	engage	VERB
taxlaw-9798	746	45	in	in	ADP
taxlaw-9798	746	46	problematic	problematic	ADJ
taxlaw-9798	746	47	behavior.259	behavior.259	NOUN
taxlaw-9798	746	48	on	on	ADP
taxlaw-9798	746	49	the	the	DET
taxlaw-9798	746	50	whole	whole	NOUN
taxlaw-9798	746	51	,	,	PUNCT
taxlaw-9798	746	52	255	255	NUM
taxlaw-9798	746	53	see	see	VERB
taxlaw-9798	746	54	paul	paul	PROPN
taxlaw-9798	746	55	carrillo	carrillo	PROPN
taxlaw-9798	746	56	,	,	PUNCT
taxlaw-9798	746	57	dina	dina	PROPN
taxlaw-9798	746	58	pomeranz	pomeranz	PROPN
taxlaw-9798	746	59	&	&	CCONJ
taxlaw-9798	746	60	monica	monica	PROPN
taxlaw-9798	746	61	singhal	singhal	PROPN
taxlaw-9798	746	62	,	,	PUNCT
taxlaw-9798	746	63	dodging	dodge	VERB
taxlaw-9798	746	64	the	the	DET
taxlaw-9798	746	65	taxman	taxman	NOUN
taxlaw-9798	746	66	:	:	PUNCT
taxlaw-9798	746	67	firm	firm	ADJ
taxlaw-9798	746	68	misreporting	misreporting	NOUN
taxlaw-9798	746	69	and	and	CCONJ
taxlaw-9798	746	70	limits	limit	NOUN
taxlaw-9798	746	71	to	to	ADP
taxlaw-9798	746	72	tax	tax	NOUN
taxlaw-9798	746	73	enforcement	enforcement	NOUN
taxlaw-9798	746	74	,	,	PUNCT
taxlaw-9798	746	75	9	9	NUM
taxlaw-9798	746	76	am	am	NOUN
taxlaw-9798	746	77	.	.	PUNCT
taxlaw-9798	747	1	econ	econ	PROPN
taxlaw-9798	747	2	.	.	PUNCT
taxlaw-9798	748	1	j.	j.	PROPN
taxlaw-9798	748	2	:	:	PUNCT
taxlaw-9798	748	3	applied	apply	VERB
taxlaw-9798	748	4	econ	econ	NOUN
taxlaw-9798	748	5	.	.	PUNCT
taxlaw-9798	749	1	144	144	NUM
taxlaw-9798	749	2	(	(	PUNCT
taxlaw-9798	749	3	2017	2017	NUM
taxlaw-9798	749	4	)	)	PUNCT
taxlaw-9798	749	5	at	at	ADP
taxlaw-9798	749	6	144	144	NUM
taxlaw-9798	749	7	;	;	PUNCT
taxlaw-9798	749	8	leandra	leandra	PROPN
taxlaw-9798	749	9	lederman	lederman	PROPN
taxlaw-9798	749	10	,	,	PUNCT
taxlaw-9798	749	11	statutory	statutory	ADJ
taxlaw-9798	749	12	speed	speed	NOUN
taxlaw-9798	749	13	bumps	bump	NOUN
taxlaw-9798	749	14	:	:	PUNCT
taxlaw-9798	749	15	the	the	DET
taxlaw-9798	749	16	roles	role	NOUN
taxlaw-9798	749	17	third	third	ADJ
taxlaw-9798	749	18	parties	party	NOUN
taxlaw-9798	749	19	play	play	VERB
taxlaw-9798	749	20	in	in	ADP
taxlaw-9798	749	21	tax	tax	NOUN
taxlaw-9798	749	22	compliance	compliance	NOUN
taxlaw-9798	749	23	,	,	PUNCT
taxlaw-9798	749	24	60	60	NUM
taxlaw-9798	749	25	stan	stan	PROPN
taxlaw-9798	749	26	.	.	PUNCT
taxlaw-9798	750	1	l.	l.	PROPN
taxlaw-9798	750	2	rev	rev	PROPN
taxlaw-9798	750	3	.	.	PROPN
taxlaw-9798	750	4	695	695	NUM
taxlaw-9798	750	5	(	(	PUNCT
taxlaw-9798	750	6	2007	2007	NUM
taxlaw-9798	750	7	)	)	PUNCT
taxlaw-9798	750	8	(	(	PUNCT
taxlaw-9798	750	9	describing	describe	VERB
taxlaw-9798	750	10	how	how	SCONJ
taxlaw-9798	750	11	third	third	ADJ
taxlaw-9798	750	12	parties	party	NOUN
taxlaw-9798	750	13	help	help	VERB
taxlaw-9798	750	14	ensure	ensure	VERB
taxlaw-9798	750	15	compliance	compliance	NOUN
taxlaw-9798	750	16	but	but	CCONJ
taxlaw-9798	750	17	can	can	AUX
taxlaw-9798	750	18	,	,	PUNCT
taxlaw-9798	750	19	under	under	ADP
taxlaw-9798	750	20	certain	certain	ADJ
taxlaw-9798	750	21	conditions	condition	NOUN
taxlaw-9798	750	22	,	,	PUNCT
taxlaw-9798	750	23	undermine	undermine	VERB
taxlaw-9798	750	24	it	it	PRON
taxlaw-9798	750	25	)	)	PUNCT
taxlaw-9798	750	26	;	;	PUNCT
taxlaw-9798	750	27	bibek	bibek	PROPN
taxlaw-9798	750	28	adhikari	adhikari	PROPN
taxlaw-9798	750	29	,	,	PUNCT
taxlaw-9798	750	30	james	james	PROPN
taxlaw-9798	750	31	alm	alm	PROPN
taxlaw-9798	750	32	&	&	CCONJ
taxlaw-9798	750	33	timothy	timothy	PROPN
taxlaw-9798	750	34	f.	f.	PROPN
taxlaw-9798	750	35	harris	harris	PROPN
taxlaw-9798	750	36	,	,	PUNCT
taxlaw-9798	750	37	information	information	NOUN
taxlaw-9798	750	38	reporting	reporting	NOUN
taxlaw-9798	750	39	and	and	CCONJ
taxlaw-9798	750	40	tax	tax	NOUN
taxlaw-9798	750	41	compliance	compliance	NOUN
taxlaw-9798	750	42	,	,	PUNCT
taxlaw-9798	750	43	110	110	NUM
taxlaw-9798	750	44	aea	aea	PROPN
taxlaw-9798	750	45	papers	paper	NOUN
taxlaw-9798	750	46	&	&	CCONJ
taxlaw-9798	750	47	proc	proc	NOUN
taxlaw-9798	750	48	.	.	PUNCT
taxlaw-9798	751	1	2020	2020	NUM
taxlaw-9798	751	2	162	162	NUM
taxlaw-9798	751	3	(	(	PUNCT
taxlaw-9798	751	4	2020	2020	NUM
taxlaw-9798	751	5	)	)	PUNCT
taxlaw-9798	751	6	(	(	PUNCT
taxlaw-9798	751	7	discussing	discuss	VERB
taxlaw-9798	751	8	the	the	DET
taxlaw-9798	751	9	introduction	introduction	NOUN
taxlaw-9798	751	10	of	of	ADP
taxlaw-9798	751	11	third	third	ADJ
taxlaw-9798	751	12	-	-	PUNCT
taxlaw-9798	751	13	party	party	NOUN
taxlaw-9798	751	14	reporting	reporting	NOUN
taxlaw-9798	751	15	and	and	CCONJ
taxlaw-9798	751	16	its	its	PRON
taxlaw-9798	751	17	impacts	impact	NOUN
taxlaw-9798	751	18	on	on	ADP
taxlaw-9798	751	19	a	a	DET
taxlaw-9798	751	20	particular	particular	ADJ
taxlaw-9798	751	21	area	area	NOUN
taxlaw-9798	751	22	of	of	ADP
taxlaw-9798	751	23	taxation	taxation	NOUN
taxlaw-9798	751	24	)	)	PUNCT
taxlaw-9798	751	25	;	;	PUNCT
taxlaw-9798	751	26	james	james	PROPN
taxlaw-9798	751	27	alm	alm	PROPN
taxlaw-9798	751	28	,	,	PUNCT
taxlaw-9798	751	29	john	john	PROPN
taxlaw-9798	751	30	a.	a.	PROPN
taxlaw-9798	751	31	deskins	deskins	PROPN
taxlaw-9798	751	32	&	&	CCONJ
taxlaw-9798	751	33	michael	michael	PROPN
taxlaw-9798	751	34	mckee	mckee	PROPN
taxlaw-9798	751	35	,	,	PUNCT
taxlaw-9798	751	36	third	third	ADJ
taxlaw-9798	751	37	-	-	PUNCT
taxlaw-9798	751	38	party	party	NOUN
taxlaw-9798	751	39	income	income	NOUN
taxlaw-9798	751	40	reporting	reporting	NOUN
taxlaw-9798	751	41	and	and	CCONJ
taxlaw-9798	751	42	income	income	NOUN
taxlaw-9798	751	43	tax	tax	NOUN
taxlaw-9798	751	44	compliance	compliance	NOUN
taxlaw-9798	751	45	,	,	PUNCT
taxlaw-9798	751	46	andrew	andrew	PROPN
taxlaw-9798	751	47	young	young	PROPN
taxlaw-9798	751	48	sch	sch	PROPN
taxlaw-9798	751	49	.	.	PUNCT
taxlaw-9798	751	50	pol’y	pol’y	NOUN
taxlaw-9798	751	51	stud	stud	NOUN
taxlaw-9798	751	52	.	.	PUNCT
taxlaw-9798	752	1	rsch	rsch	PROPN
taxlaw-9798	752	2	.	.	PUNCT
taxlaw-9798	753	1	paper	paper	NOUN
taxlaw-9798	753	2	series	series	PROPN
taxlaw-9798	753	3	no	no	PROPN
taxlaw-9798	753	4	.	.	PROPN
taxlaw-9798	753	5	06	06	NUM
taxlaw-9798	753	6	-	-	SYM
taxlaw-9798	753	7	35	35	NUM
taxlaw-9798	753	8	(	(	PUNCT
taxlaw-9798	753	9	2006	2006	NUM
taxlaw-9798	753	10	)	)	PUNCT
taxlaw-9798	753	11	;	;	PUNCT
taxlaw-9798	753	12	henrik	henrik	PROPN
taxlaw-9798	753	13	jacobsen	jacobsen	PROPN
taxlaw-9798	753	14	kleven	kleven	PROPN
taxlaw-9798	753	15	et	et	PROPN
taxlaw-9798	753	16	al	al	PROPN
taxlaw-9798	753	17	.	.	PROPN
taxlaw-9798	753	18	,	,	PUNCT
taxlaw-9798	753	19	unwilling	unwilling	ADJ
taxlaw-9798	753	20	or	or	CCONJ
taxlaw-9798	753	21	unable	unable	ADJ
taxlaw-9798	753	22	to	to	PART
taxlaw-9798	753	23	cheat	cheat	VERB
taxlaw-9798	753	24	?	?	PUNCT
taxlaw-9798	754	1	evidence	evidence	NOUN
taxlaw-9798	754	2	from	from	ADP
taxlaw-9798	754	3	a	a	DET
taxlaw-9798	754	4	tax	tax	NOUN
taxlaw-9798	754	5	audit	audit	NOUN
taxlaw-9798	754	6	experiment	experiment	NOUN
taxlaw-9798	754	7	in	in	ADP
taxlaw-9798	754	8	denmark	denmark	NOUN
taxlaw-9798	754	9	,	,	PUNCT
taxlaw-9798	754	10	79	79	NUM
taxlaw-9798	754	11	econometrica	econometrica	NOUN
taxlaw-9798	754	12	651	651	NUM
taxlaw-9798	754	13	(	(	PUNCT
taxlaw-9798	754	14	2011	2011	NUM
taxlaw-9798	754	15	)	)	PUNCT
taxlaw-9798	754	16	;	;	PUNCT
taxlaw-9798	754	17	dina	dina	PROPN
taxlaw-9798	754	18	pomeranz	pomeranz	PROPN
taxlaw-9798	754	19	,	,	PUNCT
taxlaw-9798	754	20	no	no	DET
taxlaw-9798	754	21	taxation	taxation	NOUN
taxlaw-9798	754	22	without	without	ADP
taxlaw-9798	754	23	information	information	NOUN
taxlaw-9798	754	24	:	:	PUNCT
taxlaw-9798	754	25	deterrence	deterrence	NOUN
taxlaw-9798	754	26	and	and	CCONJ
taxlaw-9798	754	27	self	self	NOUN
taxlaw-9798	754	28	-	-	PUNCT
taxlaw-9798	754	29	enforcement	enforcement	NOUN
taxlaw-9798	754	30	in	in	ADP
taxlaw-9798	754	31	the	the	DET
taxlaw-9798	754	32	value	value	NOUN
taxlaw-9798	754	33	added	add	VERB
taxlaw-9798	754	34	tax	tax	NOUN
taxlaw-9798	754	35	,	,	PUNCT
taxlaw-9798	754	36	105	105	NUM
taxlaw-9798	754	37	am	am	NOUN
taxlaw-9798	754	38	.	.	PUNCT
taxlaw-9798	755	1	econ	econ	PROPN
taxlaw-9798	755	2	.	.	PUNCT
taxlaw-9798	756	1	rev	rev	PROPN
taxlaw-9798	756	2	.	.	PROPN
taxlaw-9798	756	3	2539	2539	NUM
taxlaw-9798	756	4	(	(	PUNCT
taxlaw-9798	756	5	2015	2015	NUM
taxlaw-9798	756	6	)	)	PUNCT
taxlaw-9798	756	7	;	;	PUNCT
taxlaw-9798	756	8	james	james	PROPN
taxlaw-9798	756	9	alm	alm	PROPN
taxlaw-9798	756	10	,	,	PUNCT
taxlaw-9798	756	11	measuring	measure	VERB
taxlaw-9798	756	12	,	,	PUNCT
taxlaw-9798	756	13	explaining	explain	VERB
taxlaw-9798	756	14	,	,	PUNCT
taxlaw-9798	756	15	and	and	CCONJ
taxlaw-9798	756	16	controlling	control	VERB
taxlaw-9798	756	17	tax	tax	NOUN
taxlaw-9798	756	18	evasion	evasion	NOUN
taxlaw-9798	756	19	:	:	PUNCT
taxlaw-9798	756	20	lessons	lesson	NOUN
taxlaw-9798	756	21	from	from	ADP
taxlaw-9798	756	22	theory	theory	NOUN
taxlaw-9798	756	23	,	,	PUNCT
taxlaw-9798	756	24	experiments	experiment	NOUN
taxlaw-9798	756	25	,	,	PUNCT
taxlaw-9798	756	26	and	and	CCONJ
taxlaw-9798	756	27	field	field	NOUN
taxlaw-9798	756	28	studies	study	NOUN
taxlaw-9798	756	29	,	,	PUNCT
taxlaw-9798	756	30	tul	tul	PROPN
taxlaw-9798	756	31	.	.	PROPN
taxlaw-9798	756	32	econ	econ	PROPN
taxlaw-9798	756	33	.	.	PUNCT
taxlaw-9798	757	1	working	working	PROPN
taxlaw-9798	757	2	paper	paper	PROPN
taxlaw-9798	757	3	series	series	NOUN
taxlaw-9798	757	4	(	(	PUNCT
taxlaw-9798	757	5	july	july	PROPN
taxlaw-9798	757	6	2012	2012	NUM
taxlaw-9798	757	7	)	)	PUNCT
taxlaw-9798	757	8	.	.	PUNCT
taxlaw-9798	758	1	256	256	NUM
taxlaw-9798	758	2	see	see	VERB
taxlaw-9798	758	3	action	action	NOUN
taxlaw-9798	758	4	12	12	NUM
taxlaw-9798	758	5	,	,	PUNCT
taxlaw-9798	758	6	supra	supra	PROPN
taxlaw-9798	758	7	note	note	NOUN
taxlaw-9798	758	8	22	22	NUM
taxlaw-9798	758	9	,	,	PUNCT
taxlaw-9798	758	10	at	at	ADP
taxlaw-9798	758	11	22	22	NUM
taxlaw-9798	758	12	;	;	PUNCT
taxlaw-9798	758	13	mark	mark	PROPN
taxlaw-9798	758	14	d.	d.	PROPN
taxlaw-9798	758	15	phillips	phillips	PROPN
taxlaw-9798	758	16	,	,	PUNCT
taxlaw-9798	758	17	individual	individual	ADJ
taxlaw-9798	758	18	tax	tax	NOUN
taxlaw-9798	758	19	compliance	compliance	NOUN
taxlaw-9798	758	20	and	and	CCONJ
taxlaw-9798	758	21	information	information	NOUN
taxlaw-9798	758	22	reporting	reporting	NOUN
taxlaw-9798	758	23	:	:	PUNCT
taxlaw-9798	758	24	what	what	PRON
taxlaw-9798	758	25	do	do	VERB
taxlaw-9798	758	26	the	the	DET
taxlaw-9798	758	27	u.s	u.s	PROPN
taxlaw-9798	758	28	.	.	PROPN
taxlaw-9798	758	29	data	data	PROPN
taxlaw-9798	758	30	show	show	NOUN
taxlaw-9798	758	31	?	?	PUNCT
taxlaw-9798	758	32	,	,	PUNCT
taxlaw-9798	758	33	67	67	NUM
taxlaw-9798	758	34	nat’l	nat’l	NOUN
taxlaw-9798	758	35	tax	tax	NOUN
taxlaw-9798	758	36	j.	j.	PROPN
taxlaw-9798	758	37	531	531	NUM
taxlaw-9798	758	38	(	(	PUNCT
taxlaw-9798	758	39	2014	2014	NUM
taxlaw-9798	758	40	)	)	PUNCT
taxlaw-9798	758	41	(	(	PUNCT
taxlaw-9798	758	42	showing	show	VERB
taxlaw-9798	758	43	that	that	SCONJ
taxlaw-9798	758	44	third	third	ADJ
taxlaw-9798	758	45	-	-	PUNCT
taxlaw-9798	758	46	party	party	NOUN
taxlaw-9798	758	47	reporting	reporting	NOUN
taxlaw-9798	758	48	deters	deter	VERB
taxlaw-9798	758	49	taxpayers	taxpayer	NOUN
taxlaw-9798	758	50	from	from	ADP
taxlaw-9798	758	51	underreporting	underreporte	VERB
taxlaw-9798	758	52	their	their	PRON
taxlaw-9798	758	53	income	income	NOUN
taxlaw-9798	758	54	)	)	PUNCT
taxlaw-9798	758	55	.	.	PUNCT
taxlaw-9798	759	1	257	257	NUM
taxlaw-9798	759	2	see	see	VERB
taxlaw-9798	759	3	action	action	NOUN
taxlaw-9798	759	4	12	12	NUM
taxlaw-9798	759	5	,	,	PUNCT
taxlaw-9798	759	6	supra	supra	PROPN
taxlaw-9798	759	7	note	note	NOUN
taxlaw-9798	759	8	22	22	NUM
taxlaw-9798	759	9	,	,	PUNCT
taxlaw-9798	759	10	at	at	ADP
taxlaw-9798	759	11	27	27	NUM
taxlaw-9798	759	12	;	;	PUNCT
taxlaw-9798	759	13	leandra	leandra	PROPN
taxlaw-9798	759	14	lederman	lederman	PROPN
taxlaw-9798	759	15	,	,	PUNCT
taxlaw-9798	759	16	reducing	reduce	VERB
taxlaw-9798	759	17	information	information	NOUN
taxlaw-9798	759	18	gaps	gap	NOUN
taxlaw-9798	759	19	to	to	PART
taxlaw-9798	759	20	reduce	reduce	VERB
taxlaw-9798	759	21	the	the	DET
taxlaw-9798	759	22	tax	tax	NOUN
taxlaw-9798	759	23	gap	gap	NOUN
taxlaw-9798	759	24	:	:	PUNCT
taxlaw-9798	759	25	when	when	SCONJ
taxlaw-9798	759	26	is	be	AUX
taxlaw-9798	759	27	information	information	NOUN
taxlaw-9798	759	28	reporting	reporting	NOUN
taxlaw-9798	759	29	warranted	warrant	VERB
taxlaw-9798	759	30	,	,	PUNCT
taxlaw-9798	759	31	78	78	NUM
taxlaw-9798	759	32	fordham	fordham	PROPN
taxlaw-9798	759	33	l.	l.	PROPN
taxlaw-9798	759	34	rev	rev	PROPN
taxlaw-9798	759	35	.	.	PROPN
taxlaw-9798	759	36	1733	1733	NUM
taxlaw-9798	759	37	,	,	PUNCT
taxlaw-9798	759	38	173839	173839	NUM
taxlaw-9798	759	39	(	(	PUNCT
taxlaw-9798	759	40	2010	2010	NUM
taxlaw-9798	759	41	)	)	PUNCT
taxlaw-9798	759	42	;	;	PUNCT
taxlaw-9798	759	43	danshera	danshera	NOUN
taxlaw-9798	759	44	cords	cord	NOUN
taxlaw-9798	759	45	,	,	PUNCT
taxlaw-9798	759	46	tax	tax	NOUN
taxlaw-9798	759	47	protestors	protestor	NOUN
taxlaw-9798	759	48	and	and	CCONJ
taxlaw-9798	759	49	penalties	penalty	NOUN
taxlaw-9798	759	50	:	:	PUNCT
taxlaw-9798	759	51	ensuring	ensure	VERB
taxlaw-9798	759	52	perceived	perceive	VERB
taxlaw-9798	759	53	fairness	fairness	NOUN
taxlaw-9798	759	54	and	and	CCONJ
taxlaw-9798	759	55	mitigating	mitigate	VERB
taxlaw-9798	759	56	systemic	systemic	ADJ
taxlaw-9798	759	57	costs	cost	NOUN
taxlaw-9798	759	58	,	,	PUNCT
taxlaw-9798	759	59	2005	2005	NUM
taxlaw-9798	759	60	byu	byu	PROPN
taxlaw-9798	759	61	l.	l.	PROPN
taxlaw-9798	759	62	rev	rev	PROPN
taxlaw-9798	759	63	.	.	PROPN
taxlaw-9798	759	64	1515	1515	NUM
taxlaw-9798	759	65	,	,	PUNCT
taxlaw-9798	759	66	1542	1542	NUM
taxlaw-9798	759	67	-	-	SYM
taxlaw-9798	759	68	43	43	NUM
taxlaw-9798	759	69	(	(	PUNCT
taxlaw-9798	759	70	2005	2005	NUM
taxlaw-9798	759	71	)	)	PUNCT
taxlaw-9798	759	72	;	;	PUNCT
taxlaw-9798	759	73	henrik	henrik	PROPN
taxlaw-9798	759	74	jacobsen	jacobsen	PROPN
taxlaw-9798	759	75	kleven	kleven	PROPN
taxlaw-9798	759	76	,	,	PUNCT
taxlaw-9798	759	77	claus	claus	PROPN
taxlaw-9798	759	78	thustrup	thustrup	NOUN
taxlaw-9798	759	79	kreiner	kreiner	PROPN
taxlaw-9798	759	80	&	&	CCONJ
taxlaw-9798	759	81	emmanuel	emmanuel	PROPN
taxlaw-9798	759	82	saez	saez	PROPN
taxlaw-9798	759	83	,	,	PUNCT
taxlaw-9798	759	84	why	why	SCONJ
taxlaw-9798	759	85	can	can	AUX
taxlaw-9798	759	86	modern	modern	ADJ
taxlaw-9798	759	87	governments	government	NOUN
taxlaw-9798	759	88	tax	tax	VERB
taxlaw-9798	759	89	so	so	ADV
taxlaw-9798	759	90	much	much	ADV
taxlaw-9798	759	91	?	?	PUNCT
taxlaw-9798	760	1	an	an	DET
taxlaw-9798	760	2	agency	agency	NOUN
taxlaw-9798	760	3	model	model	NOUN
taxlaw-9798	760	4	of	of	ADP
taxlaw-9798	760	5	firms	firm	NOUN
taxlaw-9798	760	6	as	as	ADP
taxlaw-9798	760	7	fiscal	fiscal	ADJ
taxlaw-9798	760	8	intermediaries	intermediary	NOUN
taxlaw-9798	760	9	,	,	PUNCT
taxlaw-9798	760	10	83	83	NUM
taxlaw-9798	760	11	economica	economica	PROPN
taxlaw-9798	760	12	219	219	NUM
taxlaw-9798	760	13	(	(	PUNCT
taxlaw-9798	760	14	2016	2016	NUM
taxlaw-9798	760	15	)	)	PUNCT
taxlaw-9798	760	16	.	.	PUNCT
taxlaw-9798	761	1	258	258	NUM
taxlaw-9798	761	2	see	see	VERB
taxlaw-9798	761	3	united	united	PROPN
taxlaw-9798	761	4	kingdom	kingdom	PROPN
taxlaw-9798	761	5	’s	’s	PART
taxlaw-9798	761	6	finance	finance	NOUN
taxlaw-9798	761	7	(	(	PUNCT
taxlaw-9798	761	8	no	no	NOUN
taxlaw-9798	761	9	.	.	NOUN
taxlaw-9798	761	10	2	2	NUM
taxlaw-9798	761	11	)	)	PUNCT
taxlaw-9798	761	12	act	act	NOUN
taxlaw-9798	761	13	2017	2017	NUM
taxlaw-9798	761	14	,	,	PUNCT
taxlaw-9798	761	15	sched	sche	VERB
taxlaw-9798	761	16	.	.	PUNCT
taxlaw-9798	761	17	16	16	NUM
taxlaw-9798	761	18	,	,	PUNCT
taxlaw-9798	761	19	which	which	PRON
taxlaw-9798	761	20	outlines	outline	VERB
taxlaw-9798	761	21	new	new	ADJ
taxlaw-9798	761	22	penalties	penalty	NOUN
taxlaw-9798	761	23	for	for	ADP
taxlaw-9798	761	24	tax	tax	NOUN
taxlaw-9798	761	25	avoidance	avoidance	NOUN
taxlaw-9798	761	26	intermediaries	intermediary	NOUN
taxlaw-9798	761	27	.	.	PUNCT
taxlaw-9798	762	1	in	in	ADP
taxlaw-9798	762	2	this	this	DET
taxlaw-9798	762	3	law	law	NOUN
taxlaw-9798	762	4	intermediaries	intermediary	NOUN
taxlaw-9798	762	5	are	be	AUX
taxlaw-9798	762	6	classified	classify	VERB
taxlaw-9798	762	7	as	as	ADP
taxlaw-9798	762	8	“	"	PUNCT
taxlaw-9798	762	9	enablers	enabler	NOUN
taxlaw-9798	762	10	”	"	PUNCT
taxlaw-9798	762	11	of	of	ADP
taxlaw-9798	762	12	tax	tax	NOUN
taxlaw-9798	762	13	avoidance	avoidance	NOUN
taxlaw-9798	762	14	,	,	PUNCT
taxlaw-9798	762	15	which	which	PRON
taxlaw-9798	762	16	are	be	AUX
taxlaw-9798	762	17	defined	define	VERB
taxlaw-9798	762	18	as	as	ADP
taxlaw-9798	762	19	designers	designer	NOUN
taxlaw-9798	762	20	,	,	PUNCT
taxlaw-9798	762	21	managers	manager	NOUN
taxlaw-9798	762	22	,	,	PUNCT
taxlaw-9798	762	23	marketers	marketer	NOUN
taxlaw-9798	762	24	,	,	PUNCT
taxlaw-9798	762	25	enabling	enable	VERB
taxlaw-9798	762	26	participants	participant	NOUN
taxlaw-9798	762	27	,	,	PUNCT
taxlaw-9798	762	28	or	or	CCONJ
taxlaw-9798	762	29	financial	financial	ADJ
taxlaw-9798	762	30	enablers	enabler	NOUN
taxlaw-9798	762	31	of	of	ADP
taxlaw-9798	762	32	the	the	DET
taxlaw-9798	762	33	tax	tax	NOUN
taxlaw-9798	762	34	avoidance	avoidance	NOUN
taxlaw-9798	762	35	arrangements	arrangement	NOUN
taxlaw-9798	762	36	.	.	PUNCT
taxlaw-9798	763	1	259	259	NUM
taxlaw-9798	763	2	see	see	VERB
taxlaw-9798	763	3	,	,	PUNCT
taxlaw-9798	763	4	e.g.	e.g.	ADV
taxlaw-9798	763	5	,	,	PUNCT
taxlaw-9798	763	6	oecd	oecd	PROPN
taxlaw-9798	763	7	,	,	PUNCT
taxlaw-9798	763	8	study	study	VERB
taxlaw-9798	763	9	into	into	ADP
taxlaw-9798	763	10	the	the	DET
taxlaw-9798	763	11	role	role	NOUN
taxlaw-9798	763	12	of	of	ADP
taxlaw-9798	763	13	tax	tax	NOUN
taxlaw-9798	763	14	intermediaries	intermediary	NOUN
taxlaw-9798	763	15	(	(	PUNCT
taxlaw-9798	763	16	2008	2008	NUM
taxlaw-9798	763	17	)	)	PUNCT
taxlaw-9798	763	18	,	,	PUNCT
taxlaw-9798	763	19	which	which	PRON
taxlaw-9798	763	20	identified	identify	VERB
taxlaw-9798	763	21	intermediaries	intermediary	NOUN
taxlaw-9798	763	22	as	as	ADP
taxlaw-9798	763	23	a	a	DET
taxlaw-9798	763	24	significant	significant	ADJ
taxlaw-9798	763	25	problem	problem	NOUN
taxlaw-9798	763	26	in	in	ADP
taxlaw-9798	763	27	the	the	DET
taxlaw-9798	763	28	area	area	NOUN
taxlaw-9798	763	29	of	of	ADP
taxlaw-9798	763	30	tax	tax	NOUN
taxlaw-9798	763	31	avoidance	avoidance	NOUN
taxlaw-9798	763	32	.	.	PUNCT
taxlaw-9798	764	1	the	the	DET
taxlaw-9798	764	2	report	report	NOUN
taxlaw-9798	764	3	recommended	recommend	VERB
taxlaw-9798	764	4	various	various	ADJ
taxlaw-9798	764	5	methods	method	NOUN
taxlaw-9798	764	6	for	for	ADP
taxlaw-9798	764	7	reining	rein	VERB
taxlaw-9798	764	8	in	in	ADP
taxlaw-9798	764	9	the	the	DET
taxlaw-9798	764	10	intermediaries	intermediary	NOUN
taxlaw-9798	764	11	that	that	PRON
taxlaw-9798	764	12	enable	enable	VERB
taxlaw-9798	764	13	tax	tax	NOUN
taxlaw-9798	764	14	avoidance	avoidance	NOUN
taxlaw-9798	764	15	including	include	VERB
taxlaw-9798	764	16	future	future	ADJ
taxlaw-9798	764	17	compliance	compliance	NOUN
taxlaw-9798	764	18	agreements	agreement	NOUN
taxlaw-9798	764	19	,	,	PUNCT
taxlaw-9798	764	20	penalties	penalty	NOUN
taxlaw-9798	764	21	,	,	PUNCT
taxlaw-9798	764	22	non	non	ADJ
taxlaw-9798	764	23	-	-	ADJ
taxlaw-9798	764	24	monetary	monetary	ADJ
taxlaw-9798	764	25	sanctions	sanction	NOUN
taxlaw-9798	764	26	(	(	PUNCT
taxlaw-9798	764	27	e.g.	e.g.	ADV
taxlaw-9798	764	28	,	,	PUNCT
taxlaw-9798	764	29	“	"	PUNCT
taxlaw-9798	764	30	injunctions	injunction	NOUN
taxlaw-9798	764	31	to	to	PART
taxlaw-9798	764	32	stop	stop	VERB
taxlaw-9798	764	33	the	the	DET
taxlaw-9798	764	34	promotion	promotion	NOUN
taxlaw-9798	764	35	of	of	ADP
taxlaw-9798	764	36	a	a	DET
taxlaw-9798	764	37	scheme	scheme	NOUN
taxlaw-9798	764	38	,	,	PUNCT
taxlaw-9798	764	39	and	and	CCONJ
taxlaw-9798	764	40	censures	censure	NOUN
taxlaw-9798	764	41	,	,	PUNCT
taxlaw-9798	764	42	suspension	suspension	NOUN
taxlaw-9798	764	43	or	or	CCONJ
taxlaw-9798	764	44	disbarment	disbarment	NOUN
taxlaw-9798	764	45	from	from	ADP
taxlaw-9798	764	46	practice	practice	NOUN
taxlaw-9798	764	47	under	under	ADP
taxlaw-9798	764	48	professional	professional	ADJ
taxlaw-9798	764	49	conduct	conduct	NOUN
taxlaw-9798	764	50	158	158	NUM
taxlaw-9798	764	51	columbia	columbia	PROPN
taxlaw-9798	764	52	journal	journal	PROPN
taxlaw-9798	764	53	of	of	ADP
taxlaw-9798	764	54	tax	tax	NOUN
taxlaw-9798	764	55	law	law	NOUN
taxlaw-9798	765	1	[	[	X
taxlaw-9798	765	2	vol	vol	NOUN
taxlaw-9798	765	3	:	:	PUNCT
taxlaw-9798	765	4	13:2	13:2	NUM
taxlaw-9798	765	5	however	however	ADV
taxlaw-9798	765	6	,	,	PUNCT
taxlaw-9798	765	7	the	the	DET
taxlaw-9798	765	8	eu	eu	PROPN
taxlaw-9798	765	9	has	have	AUX
taxlaw-9798	765	10	been	be	AUX
taxlaw-9798	765	11	the	the	DET
taxlaw-9798	765	12	leader	leader	NOUN
taxlaw-9798	765	13	of	of	ADP
taxlaw-9798	765	14	this	this	DET
taxlaw-9798	765	15	trend	trend	NOUN
taxlaw-9798	765	16	.	.	PUNCT
taxlaw-9798	766	1	the	the	DET
taxlaw-9798	766	2	eu	eu	PROPN
taxlaw-9798	766	3	has	have	AUX
taxlaw-9798	766	4	developed	develop	VERB
taxlaw-9798	766	5	its	its	PRON
taxlaw-9798	766	6	aggressive	aggressive	ADJ
taxlaw-9798	766	7	stance	stance	NOUN
taxlaw-9798	766	8	against	against	ADP
taxlaw-9798	766	9	the	the	DET
taxlaw-9798	766	10	intermediaries	intermediary	NOUN
taxlaw-9798	766	11	of	of	ADP
taxlaw-9798	766	12	abusive	abusive	ADJ
taxlaw-9798	766	13	tax	tax	NOUN
taxlaw-9798	766	14	behavior	behavior	NOUN
taxlaw-9798	766	15	out	out	ADP
taxlaw-9798	766	16	of	of	ADP
taxlaw-9798	766	17	a	a	DET
taxlaw-9798	766	18	growing	grow	VERB
taxlaw-9798	766	19	sense	sense	NOUN
taxlaw-9798	766	20	that	that	SCONJ
taxlaw-9798	766	21	intermediaries	intermediary	NOUN
taxlaw-9798	766	22	were	be	AUX
taxlaw-9798	766	23	facilitating	facilitate	VERB
taxlaw-9798	766	24	,	,	PUNCT
taxlaw-9798	766	25	and	and	CCONJ
taxlaw-9798	766	26	indeed	indeed	ADV
taxlaw-9798	766	27	encouraging	encouraging	ADJ
taxlaw-9798	766	28	,	,	PUNCT
taxlaw-9798	766	29	tax	tax	NOUN
taxlaw-9798	766	30	avoidance.260	avoidance.260	NOUN
taxlaw-9798	766	31	for	for	ADP
taxlaw-9798	766	32	example	example	NOUN
taxlaw-9798	766	33	,	,	PUNCT
taxlaw-9798	766	34	in	in	ADP
taxlaw-9798	766	35	july	july	PROPN
taxlaw-9798	766	36	2016	2016	NUM
taxlaw-9798	766	37	the	the	DET
taxlaw-9798	766	38	european	european	ADJ
taxlaw-9798	766	39	parliament	parliament	PROPN
taxlaw-9798	766	40	specifically	specifically	ADV
taxlaw-9798	766	41	condemned	condemn	VERB
taxlaw-9798	766	42	intermediaries	intermediary	NOUN
taxlaw-9798	766	43	as	as	ADP
taxlaw-9798	766	44	playing	play	VERB
taxlaw-9798	766	45	a	a	DET
taxlaw-9798	766	46	crucial	crucial	ADJ
taxlaw-9798	766	47	role	role	NOUN
taxlaw-9798	766	48	in	in	ADP
taxlaw-9798	766	49	tax	tax	NOUN
taxlaw-9798	766	50	avoidance	avoidance	NOUN
taxlaw-9798	766	51	,	,	PUNCT
taxlaw-9798	766	52	and	and	CCONJ
taxlaw-9798	766	53	also	also	ADV
taxlaw-9798	766	54	suggested	suggest	VERB
taxlaw-9798	766	55	the	the	DET
taxlaw-9798	766	56	imposition	imposition	NOUN
taxlaw-9798	766	57	of	of	ADP
taxlaw-9798	766	58	mandatory	mandatory	ADJ
taxlaw-9798	766	59	disclosure	disclosure	NOUN
taxlaw-9798	766	60	requirements	requirement	NOUN
taxlaw-9798	766	61	on	on	ADP
taxlaw-9798	766	62	intermediaries	intermediary	NOUN
taxlaw-9798	766	63	as	as	ADP
taxlaw-9798	766	64	one	one	NUM
taxlaw-9798	766	65	solution	solution	NOUN
taxlaw-9798	766	66	to	to	PART
taxlaw-9798	766	67	counter	counter	VERB
taxlaw-9798	766	68	their	their	PRON
taxlaw-9798	766	69	activities.261	activities.261	NOUN
taxlaw-9798	766	70	moreover	moreover	ADV
taxlaw-9798	766	71	,	,	PUNCT
taxlaw-9798	766	72	when	when	SCONJ
taxlaw-9798	766	73	suggesting	suggest	VERB
taxlaw-9798	766	74	that	that	SCONJ
taxlaw-9798	766	75	the	the	DET
taxlaw-9798	766	76	european	european	PROPN
taxlaw-9798	766	77	union	union	PROPN
taxlaw-9798	766	78	adopt	adopt	PROPN
taxlaw-9798	766	79	mdrs	mdr	NOUN
taxlaw-9798	766	80	,	,	PUNCT
taxlaw-9798	766	81	the	the	DET
taxlaw-9798	766	82	economic	economic	ADJ
taxlaw-9798	766	83	and	and	CCONJ
taxlaw-9798	766	84	financial	financial	ADJ
taxlaw-9798	766	85	affairs	affairs	PROPN
taxlaw-9798	766	86	council	council	PROPN
taxlaw-9798	766	87	(	(	PUNCT
taxlaw-9798	766	88	ecofin	ecofin	NOUN
taxlaw-9798	766	89	)	)	PUNCT
taxlaw-9798	766	90	of	of	ADP
taxlaw-9798	766	91	the	the	DET
taxlaw-9798	766	92	european	european	PROPN
taxlaw-9798	766	93	council	council	PROPN
taxlaw-9798	766	94	specifically	specifically	ADV
taxlaw-9798	766	95	identified	identify	VERB
taxlaw-9798	766	96	intermediaries	intermediary	NOUN
taxlaw-9798	766	97	as	as	ADP
taxlaw-9798	766	98	a	a	DET
taxlaw-9798	766	99	target	target	NOUN
taxlaw-9798	766	100	and	and	CCONJ
taxlaw-9798	766	101	drew	draw	VERB
taxlaw-9798	766	102	inspiration	inspiration	NOUN
taxlaw-9798	766	103	from	from	ADP
taxlaw-9798	766	104	beps	bep	NOUN
taxlaw-9798	766	105	for	for	ADP
taxlaw-9798	766	106	ways	way	NOUN
taxlaw-9798	766	107	to	to	PART
taxlaw-9798	766	108	combat	combat	VERB
taxlaw-9798	766	109	them.262	them.262	NOUN
taxlaw-9798	766	110	the	the	DET
taxlaw-9798	766	111	aggressive	aggressive	ADJ
taxlaw-9798	766	112	stance	stance	NOUN
taxlaw-9798	766	113	against	against	ADP
taxlaw-9798	766	114	intermediaries	intermediary	NOUN
taxlaw-9798	766	115	adopted	adopt	VERB
taxlaw-9798	766	116	by	by	ADP
taxlaw-9798	766	117	the	the	DET
taxlaw-9798	766	118	eu	eu	PROPN
taxlaw-9798	766	119	was	be	AUX
taxlaw-9798	766	120	also	also	ADV
taxlaw-9798	766	121	influenced	influence	VERB
taxlaw-9798	766	122	by	by	ADP
taxlaw-9798	766	123	the	the	DET
taxlaw-9798	766	124	release	release	NOUN
taxlaw-9798	766	125	of	of	ADP
taxlaw-9798	766	126	the	the	DET
taxlaw-9798	766	127	panama	panama	PROPN
taxlaw-9798	766	128	papers	paper	NOUN
taxlaw-9798	766	129	in	in	ADP
taxlaw-9798	766	130	april	april	PROPN
taxlaw-9798	766	131	2016	2016	NUM
taxlaw-9798	766	132	at	at	ADP
taxlaw-9798	766	133	around	around	ADP
taxlaw-9798	766	134	the	the	DET
taxlaw-9798	766	135	same	same	ADJ
taxlaw-9798	766	136	time	time	NOUN
taxlaw-9798	766	137	these	these	DET
taxlaw-9798	766	138	proposals	proposal	NOUN
taxlaw-9798	766	139	were	be	AUX
taxlaw-9798	766	140	being	be	AUX
taxlaw-9798	766	141	developed.263	developed.263	PRON
taxlaw-9798	766	142	in	in	ADP
taxlaw-9798	766	143	the	the	DET
taxlaw-9798	766	144	eyes	eye	NOUN
taxlaw-9798	766	145	of	of	ADP
taxlaw-9798	766	146	the	the	DET
taxlaw-9798	766	147	eu	eu	PROPN
taxlaw-9798	766	148	,	,	PUNCT
taxlaw-9798	766	149	the	the	DET
taxlaw-9798	766	150	panama	panama	PROPN
taxlaw-9798	766	151	papers	paper	NOUN
taxlaw-9798	766	152	shed	shed	VERB
taxlaw-9798	766	153	light	light	NOUN
taxlaw-9798	766	154	on	on	ADP
taxlaw-9798	766	155	the	the	DET
taxlaw-9798	766	156	potentially	potentially	ADV
taxlaw-9798	766	157	dangerous	dangerous	ADJ
taxlaw-9798	766	158	role	role	NOUN
taxlaw-9798	766	159	intermediaries	intermediary	NOUN
taxlaw-9798	766	160	were	be	AUX
taxlaw-9798	766	161	playing	play	VERB
taxlaw-9798	766	162	in	in	ADP
taxlaw-9798	766	163	enabling	enable	VERB
taxlaw-9798	766	164	tax	tax	NOUN
taxlaw-9798	766	165	avoidance.264	avoidance.264	NOUN
taxlaw-9798	766	166	moreover	moreover	ADV
taxlaw-9798	766	167	,	,	PUNCT
taxlaw-9798	766	168	the	the	DET
taxlaw-9798	766	169	historical	historical	ADJ
taxlaw-9798	766	170	legacy	legacy	NOUN
taxlaw-9798	766	171	of	of	ADP
taxlaw-9798	766	172	the	the	DET
taxlaw-9798	766	173	rules	rule	NOUN
taxlaw-9798	766	174	”	"	PUNCT
taxlaw-9798	766	175	)	)	PUNCT
taxlaw-9798	766	176	,	,	PUNCT
taxlaw-9798	766	177	and	and	CCONJ
taxlaw-9798	766	178	general	general	ADJ
taxlaw-9798	766	179	anti	anti	ADJ
taxlaw-9798	766	180	-	-	ADJ
taxlaw-9798	766	181	avoidance	avoidance	ADJ
taxlaw-9798	766	182	rules	rule	NOUN
taxlaw-9798	766	183	.	.	PUNCT
taxlaw-9798	767	1	the	the	DET
taxlaw-9798	767	2	report	report	NOUN
taxlaw-9798	767	3	also	also	ADV
taxlaw-9798	767	4	identified	identify	VERB
taxlaw-9798	767	5	the	the	DET
taxlaw-9798	767	6	mdrs	mdr	NOUN
taxlaw-9798	767	7	of	of	ADP
taxlaw-9798	767	8	canada	canada	PROPN
taxlaw-9798	767	9	,	,	PUNCT
taxlaw-9798	767	10	south	south	PROPN
taxlaw-9798	767	11	africa	africa	PROPN
taxlaw-9798	767	12	,	,	PUNCT
taxlaw-9798	767	13	the	the	DET
taxlaw-9798	767	14	united	united	ADJ
taxlaw-9798	767	15	kingdom	kingdom	PROPN
taxlaw-9798	767	16	,	,	PUNCT
taxlaw-9798	767	17	and	and	CCONJ
taxlaw-9798	767	18	united	united	PROPN
taxlaw-9798	767	19	states	states	PROPN
taxlaw-9798	767	20	as	as	ADP
taxlaw-9798	767	21	highly	highly	ADV
taxlaw-9798	767	22	effective	effective	ADJ
taxlaw-9798	767	23	ways	way	NOUN
taxlaw-9798	767	24	of	of	ADP
taxlaw-9798	767	25	deterring	deter	VERB
taxlaw-9798	767	26	intermediaries	intermediary	NOUN
taxlaw-9798	767	27	from	from	ADP
taxlaw-9798	767	28	facilitating	facilitate	VERB
taxlaw-9798	767	29	tax	tax	NOUN
taxlaw-9798	767	30	avoidance	avoidance	NOUN
taxlaw-9798	767	31	schemes	scheme	NOUN
taxlaw-9798	767	32	(	(	PUNCT
taxlaw-9798	767	33	“	"	PUNCT
taxlaw-9798	767	34	in	in	ADP
taxlaw-9798	767	35	these	these	DET
taxlaw-9798	767	36	four	four	NUM
taxlaw-9798	767	37	countries	country	NOUN
taxlaw-9798	767	38	,	,	PUNCT
taxlaw-9798	767	39	much	much	ADJ
taxlaw-9798	767	40	of	of	ADP
taxlaw-9798	767	41	the	the	DET
taxlaw-9798	767	42	obligation	obligation	NOUN
taxlaw-9798	767	43	for	for	ADP
taxlaw-9798	767	44	disclosure	disclosure	NOUN
taxlaw-9798	767	45	falls	fall	VERB
taxlaw-9798	767	46	on	on	ADP
taxlaw-9798	767	47	the	the	DET
taxlaw-9798	767	48	tax	tax	NOUN
taxlaw-9798	767	49	intermediary	intermediary	NOUN
taxlaw-9798	767	50	.	.	PUNCT
taxlaw-9798	768	1	the	the	DET
taxlaw-9798	768	2	experiences	experience	NOUN
taxlaw-9798	768	3	of	of	ADP
taxlaw-9798	768	4	countries	country	NOUN
taxlaw-9798	768	5	using	use	VERB
taxlaw-9798	768	6	disclosure	disclosure	NOUN
taxlaw-9798	768	7	regimes	regime	NOUN
taxlaw-9798	768	8	are	be	AUX
taxlaw-9798	768	9	that	that	SCONJ
taxlaw-9798	768	10	they	they	PRON
taxlaw-9798	768	11	have	have	VERB
taxlaw-9798	768	12	a	a	DET
taxlaw-9798	768	13	significant	significant	ADJ
taxlaw-9798	768	14	deterrent	deterrent	NOUN
taxlaw-9798	768	15	effect	effect	NOUN
taxlaw-9798	768	16	and	and	CCONJ
taxlaw-9798	768	17	reduce	reduce	VERB
taxlaw-9798	768	18	the	the	DET
taxlaw-9798	768	19	attractiveness	attractiveness	NOUN
taxlaw-9798	768	20	of	of	ADP
taxlaw-9798	768	21	aggressive	aggressive	ADJ
taxlaw-9798	768	22	tax	tax	NOUN
taxlaw-9798	768	23	planning	planning	NOUN
taxlaw-9798	768	24	.	.	PUNCT
taxlaw-9798	769	1	they	they	PRON
taxlaw-9798	769	2	directly	directly	ADV
taxlaw-9798	769	3	affect	affect	VERB
taxlaw-9798	769	4	the	the	DET
taxlaw-9798	769	5	economic	economic	ADJ
taxlaw-9798	769	6	attractiveness	attractiveness	NOUN
taxlaw-9798	769	7	of	of	ADP
taxlaw-9798	769	8	aggressive	aggressive	ADJ
taxlaw-9798	769	9	tax	tax	NOUN
taxlaw-9798	769	10	planning	planning	NOUN
taxlaw-9798	769	11	,	,	PUNCT
taxlaw-9798	769	12	significantly	significantly	ADV
taxlaw-9798	769	13	reducing	reduce	VERB
taxlaw-9798	769	14	the	the	DET
taxlaw-9798	769	15	time	time	NOUN
taxlaw-9798	769	16	taken	take	VERB
taxlaw-9798	769	17	by	by	ADP
taxlaw-9798	769	18	the	the	DET
taxlaw-9798	769	19	revenue	revenue	NOUN
taxlaw-9798	769	20	body	body	NOUN
taxlaw-9798	769	21	to	to	PART
taxlaw-9798	769	22	detect	detect	VERB
taxlaw-9798	769	23	a	a	DET
taxlaw-9798	769	24	scheme	scheme	NOUN
taxlaw-9798	769	25	and	and	CCONJ
taxlaw-9798	769	26	embark	embark	NOUN
taxlaw-9798	769	27	on	on	ADP
taxlaw-9798	769	28	a	a	DET
taxlaw-9798	769	29	response	response	NOUN
taxlaw-9798	769	30	(	(	PUNCT
taxlaw-9798	769	31	either	either	CCONJ
taxlaw-9798	769	32	legislative	legislative	ADJ
taxlaw-9798	769	33	or	or	CCONJ
taxlaw-9798	769	34	through	through	ADP
taxlaw-9798	769	35	the	the	DET
taxlaw-9798	769	36	courts	court	NOUN
taxlaw-9798	769	37	)	)	PUNCT
taxlaw-9798	769	38	.	.	PUNCT
taxlaw-9798	770	1	for	for	ADP
taxlaw-9798	770	2	the	the	DET
taxlaw-9798	770	3	tax	tax	NOUN
taxlaw-9798	770	4	intermediary	intermediary	NOUN
taxlaw-9798	770	5	,	,	PUNCT
taxlaw-9798	770	6	the	the	DET
taxlaw-9798	770	7	period	period	NOUN
taxlaw-9798	770	8	in	in	ADP
taxlaw-9798	770	9	which	which	PRON
taxlaw-9798	770	10	professional	professional	ADJ
taxlaw-9798	770	11	fees	fee	NOUN
taxlaw-9798	770	12	can	can	AUX
taxlaw-9798	770	13	be	be	AUX
taxlaw-9798	770	14	earned	earn	VERB
taxlaw-9798	770	15	is	be	AUX
taxlaw-9798	770	16	reduced	reduce	VERB
taxlaw-9798	770	17	;	;	PUNCT
taxlaw-9798	770	18	for	for	ADP
taxlaw-9798	770	19	taxpayers	taxpayer	NOUN
taxlaw-9798	770	20	,	,	PUNCT
taxlaw-9798	770	21	a	a	DET
taxlaw-9798	770	22	swifter	swifter	ADJ
taxlaw-9798	770	23	response	response	NOUN
taxlaw-9798	770	24	means	mean	VERB
taxlaw-9798	770	25	a	a	DET
taxlaw-9798	770	26	reduced	reduced	ADJ
taxlaw-9798	770	27	period	period	NOUN
taxlaw-9798	770	28	in	in	ADP
taxlaw-9798	770	29	which	which	PRON
taxlaw-9798	770	30	tax	tax	NOUN
taxlaw-9798	770	31	advantages	advantage	NOUN
taxlaw-9798	770	32	accrue	accrue	VERB
taxlaw-9798	770	33	”	"	PUNCT
taxlaw-9798	770	34	)	)	PUNCT
taxlaw-9798	770	35	.	.	PUNCT
taxlaw-9798	771	1	see	see	VERB
taxlaw-9798	771	2	i	i	PRON
taxlaw-9798	771	3	d.	d.	PROPN
taxlaw-9798	771	4	at	at	ADP
taxlaw-9798	771	5	19	19	NUM
taxlaw-9798	771	6	.	.	PUNCT
taxlaw-9798	772	1	this	this	DET
taxlaw-9798	772	2	report	report	NOUN
taxlaw-9798	772	3	was	be	AUX
taxlaw-9798	772	4	itself	itself	PRON
taxlaw-9798	772	5	inspired	inspire	VERB
taxlaw-9798	772	6	by	by	ADP
taxlaw-9798	772	7	the	the	DET
taxlaw-9798	772	8	seoul	seoul	PROPN
taxlaw-9798	772	9	declaration	declaration	PROPN
taxlaw-9798	772	10	,	,	PUNCT
taxlaw-9798	772	11	in	in	ADP
taxlaw-9798	772	12	which	which	PRON
taxlaw-9798	772	13	39	39	NUM
taxlaw-9798	772	14	economies	economy	NOUN
taxlaw-9798	772	15	and	and	CCONJ
taxlaw-9798	772	16	organizations	organization	NOUN
taxlaw-9798	772	17	agreed	agree	VERB
taxlaw-9798	772	18	to	to	PART
taxlaw-9798	772	19	find	find	VERB
taxlaw-9798	772	20	ways	way	NOUN
taxlaw-9798	772	21	to	to	PART
taxlaw-9798	772	22	counter	counter	VERB
taxlaw-9798	772	23	tax	tax	NOUN
taxlaw-9798	772	24	avoidance	avoidance	NOUN
taxlaw-9798	772	25	including	include	VERB
taxlaw-9798	772	26	by	by	ADP
taxlaw-9798	772	27	“	"	PUNCT
taxlaw-9798	772	28	examining	examine	VERB
taxlaw-9798	772	29	the	the	DET
taxlaw-9798	772	30	role	role	NOUN
taxlaw-9798	772	31	of	of	ADP
taxlaw-9798	772	32	tax	tax	NOUN
taxlaw-9798	772	33	intermediaries	intermediary	NOUN
taxlaw-9798	772	34	(	(	PUNCT
taxlaw-9798	772	35	e.g.	e.g.	ADV
taxlaw-9798	772	36	,	,	PUNCT
taxlaw-9798	772	37	.	.	PUNCT
taxlaw-9798	772	38	,	,	PUNCT
taxlaw-9798	772	39	law	law	NOUN
taxlaw-9798	772	40	and	and	CCONJ
taxlaw-9798	772	41	accounting	accounting	NOUN
taxlaw-9798	772	42	firms	firm	NOUN
taxlaw-9798	772	43	,	,	PUNCT
taxlaw-9798	772	44	other	other	ADJ
taxlaw-9798	772	45	tax	tax	NOUN
taxlaw-9798	772	46	advisors	advisor	NOUN
taxlaw-9798	772	47	and	and	CCONJ
taxlaw-9798	772	48	financial	financial	ADJ
taxlaw-9798	772	49	institutions	institution	NOUN
taxlaw-9798	772	50	)	)	PUNCT
taxlaw-9798	772	51	in	in	ADP
taxlaw-9798	772	52	relation	relation	NOUN
taxlaw-9798	772	53	to	to	ADP
taxlaw-9798	772	54	non	non	ADJ
taxlaw-9798	772	55	-	-	NOUN
taxlaw-9798	772	56	compliance	compliance	NOUN
taxlaw-9798	772	57	and	and	CCONJ
taxlaw-9798	772	58	the	the	DET
taxlaw-9798	772	59	promotion	promotion	NOUN
taxlaw-9798	772	60	of	of	ADP
taxlaw-9798	772	61	unacceptable	unacceptable	ADJ
taxlaw-9798	772	62	tax	tax	NOUN
taxlaw-9798	772	63	minimization	minimization	NOUN
taxlaw-9798	772	64	arrangements	arrangement	NOUN
taxlaw-9798	772	65	.	.	PUNCT
taxlaw-9798	772	66	”	"	PUNCT
taxlaw-9798	773	1	oecd	oecd	PROPN
taxlaw-9798	773	2	,	,	PUNCT
taxlaw-9798	773	3	seoul	seoul	PROPN
taxlaw-9798	773	4	declaration	declaration	PROPN
taxlaw-9798	773	5	,	,	PUNCT
taxlaw-9798	773	6	at	at	ADP
taxlaw-9798	773	7	4	4	NUM
taxlaw-9798	773	8	(	(	PUNCT
taxlaw-9798	773	9	sept	sept	PROPN
taxlaw-9798	773	10	.	.	PROPN
taxlaw-9798	773	11	2006	2006	NUM
taxlaw-9798	773	12	)	)	PUNCT
taxlaw-9798	773	13	.	.	PUNCT
taxlaw-9798	774	1	see	see	VERB
taxlaw-9798	774	2	also	also	ADV
taxlaw-9798	774	3	oecd	oecd	PROPN
taxlaw-9798	774	4	,	,	PUNCT
taxlaw-9798	774	5	tackling	tackle	VERB
taxlaw-9798	774	6	aggressive	aggressive	ADJ
taxlaw-9798	774	7	tax	tax	NOUN
taxlaw-9798	774	8	planning	planning	NOUN
taxlaw-9798	774	9	through	through	ADP
taxlaw-9798	774	10	improved	improve	VERB
taxlaw-9798	774	11	transparency	transparency	NOUN
taxlaw-9798	774	12	and	and	CCONJ
taxlaw-9798	774	13	disclosure	disclosure	NOUN
taxlaw-9798	774	14	–	–	PUNCT
taxlaw-9798	774	15	report	report	NOUN
taxlaw-9798	774	16	on	on	ADP
taxlaw-9798	774	17	disclosure	disclosure	NOUN
taxlaw-9798	774	18	initiatives	initiative	NOUN
taxlaw-9798	774	19	,	,	PUNCT
taxlaw-9798	774	20	supra	supra	PROPN
taxlaw-9798	774	21	note	note	PROPN
taxlaw-9798	774	22	165	165	NUM
taxlaw-9798	774	23	;	;	PUNCT
taxlaw-9798	774	24	oecd	oecd	PROPN
taxlaw-9798	774	25	,	,	PUNCT
taxlaw-9798	774	26	ending	end	VERB
taxlaw-9798	774	27	the	the	DET
taxlaw-9798	774	28	shell	shell	ADJ
taxlaw-9798	774	29	game	game	NOUN
taxlaw-9798	774	30	:	:	PUNCT
taxlaw-9798	774	31	cracking	crack	VERB
taxlaw-9798	774	32	down	down	ADP
taxlaw-9798	774	33	on	on	ADP
taxlaw-9798	774	34	the	the	DET
taxlaw-9798	774	35	professionals	professional	NOUN
taxlaw-9798	774	36	who	who	PRON
taxlaw-9798	774	37	enable	enable	VERB
taxlaw-9798	774	38	tax	tax	NOUN
taxlaw-9798	774	39	and	and	CCONJ
taxlaw-9798	774	40	white	white	ADJ
taxlaw-9798	774	41	collar	collar	NOUN
taxlaw-9798	774	42	crimes	crime	NOUN
taxlaw-9798	774	43	(	(	PUNCT
taxlaw-9798	774	44	2021	2021	NUM
taxlaw-9798	774	45	)	)	PUNCT
taxlaw-9798	774	46	(	(	PUNCT
taxlaw-9798	774	47	describing	describe	VERB
taxlaw-9798	774	48	how	how	SCONJ
taxlaw-9798	774	49	countries	country	NOUN
taxlaw-9798	774	50	can	can	AUX
taxlaw-9798	774	51	individually	individually	ADV
taxlaw-9798	774	52	and	and	CCONJ
taxlaw-9798	774	53	collectively	collectively	ADV
taxlaw-9798	774	54	identify	identify	VERB
taxlaw-9798	774	55	,	,	PUNCT
taxlaw-9798	774	56	disrupt	disrupt	VERB
taxlaw-9798	774	57	,	,	PUNCT
taxlaw-9798	774	58	and	and	CCONJ
taxlaw-9798	774	59	deter	deter	VERB
taxlaw-9798	774	60	“	"	PUNCT
taxlaw-9798	774	61	professional	professional	ADJ
taxlaw-9798	774	62	enablers	enabler	NOUN
taxlaw-9798	774	63	,	,	PUNCT
taxlaw-9798	774	64	”	"	PUNCT
taxlaw-9798	774	65	i.e.	i.e.	X
taxlaw-9798	774	66	intermediaries	intermediary	NOUN
taxlaw-9798	774	67	,	,	PUNCT
taxlaw-9798	774	68	from	from	ADP
taxlaw-9798	774	69	promoting	promote	VERB
taxlaw-9798	774	70	and	and	CCONJ
taxlaw-9798	774	71	implementing	implement	VERB
taxlaw-9798	774	72	tax	tax	NOUN
taxlaw-9798	774	73	avoidance	avoidance	NOUN
taxlaw-9798	774	74	schemes	scheme	NOUN
taxlaw-9798	774	75	)	)	PUNCT
taxlaw-9798	774	76	.	.	PUNCT
taxlaw-9798	775	1	the	the	DET
taxlaw-9798	775	2	report	report	NOUN
taxlaw-9798	775	3	identifies	identify	VERB
taxlaw-9798	775	4	mdrs	mdr	VERB
taxlaw-9798	775	5	as	as	ADP
taxlaw-9798	775	6	one	one	NUM
taxlaw-9798	775	7	of	of	ADP
taxlaw-9798	775	8	the	the	DET
taxlaw-9798	775	9	primary	primary	ADJ
taxlaw-9798	775	10	tools	tool	NOUN
taxlaw-9798	775	11	for	for	ADP
taxlaw-9798	775	12	deterring	deter	VERB
taxlaw-9798	775	13	tax	tax	NOUN
taxlaw-9798	775	14	avoidance	avoidance	NOUN
taxlaw-9798	775	15	schemes	scheme	NOUN
taxlaw-9798	775	16	and	and	CCONJ
taxlaw-9798	775	17	encourages	encourage	VERB
taxlaw-9798	775	18	their	their	PRON
taxlaw-9798	775	19	implementation	implementation	NOUN
taxlaw-9798	775	20	.	.	PUNCT
taxlaw-9798	776	1	in	in	ADP
taxlaw-9798	776	2	particular	particular	ADJ
taxlaw-9798	776	3	,	,	PUNCT
taxlaw-9798	776	4	the	the	DET
taxlaw-9798	776	5	crs	crs	PROPN
taxlaw-9798	776	6	mdrs	mdrs	PROPN
taxlaw-9798	776	7	,	,	PUNCT
taxlaw-9798	776	8	dac	dac	NOUN
taxlaw-9798	776	9	6	6	NUM
taxlaw-9798	776	10	,	,	PUNCT
taxlaw-9798	776	11	and	and	CCONJ
taxlaw-9798	776	12	beps	bep	VERB
taxlaw-9798	776	13	action	action	NOUN
taxlaw-9798	776	14	12	12	NUM
taxlaw-9798	776	15	are	be	AUX
taxlaw-9798	776	16	all	all	PRON
taxlaw-9798	776	17	listed	list	VERB
taxlaw-9798	776	18	as	as	ADP
taxlaw-9798	776	19	models	model	NOUN
taxlaw-9798	776	20	that	that	PRON
taxlaw-9798	776	21	countries	country	NOUN
taxlaw-9798	776	22	may	may	AUX
taxlaw-9798	776	23	consider	consider	VERB
taxlaw-9798	776	24	when	when	SCONJ
taxlaw-9798	776	25	designing	design	VERB
taxlaw-9798	776	26	their	their	PRON
taxlaw-9798	776	27	mdrs	mdr	NOUN
taxlaw-9798	776	28	.	.	PROPN
taxlaw-9798	777	1	260	260	NUM
taxlaw-9798	777	2	see	see	VERB
taxlaw-9798	777	3	european	european	PROPN
taxlaw-9798	777	4	commission	commission	PROPN
taxlaw-9798	777	5	,	,	PUNCT
taxlaw-9798	777	6	supra	supra	PROPN
taxlaw-9798	777	7	note	note	NOUN
taxlaw-9798	777	8	197	197	NUM
taxlaw-9798	777	9	,	,	PUNCT
taxlaw-9798	777	10	at	at	ADP
taxlaw-9798	777	11	5	5	NUM
taxlaw-9798	777	12	-	-	SYM
taxlaw-9798	777	13	6	6	NUM
taxlaw-9798	777	14	.	.	NOUN
taxlaw-9798	777	15	261	261	NUM
taxlaw-9798	777	16	see	see	VERB
taxlaw-9798	777	17	european	european	ADJ
taxlaw-9798	777	18	parliament	parliament	PROPN
taxlaw-9798	777	19	special	special	ADJ
taxlaw-9798	777	20	committee	committee	NOUN
taxlaw-9798	777	21	on	on	ADP
taxlaw-9798	777	22	tax	tax	NOUN
taxlaw-9798	777	23	rulings	ruling	NOUN
taxlaw-9798	777	24	,	,	PUNCT
taxlaw-9798	777	25	2016/2038(ini	2016/2038(ini	NUM
taxlaw-9798	777	26	)	)	PUNCT
taxlaw-9798	777	27	,	,	PUNCT
taxlaw-9798	777	28	tax	tax	NOUN
taxlaw-9798	777	29	rulings	ruling	NOUN
taxlaw-9798	777	30	and	and	CCONJ
taxlaw-9798	777	31	other	other	ADJ
taxlaw-9798	777	32	measures	measure	NOUN
taxlaw-9798	777	33	similar	similar	ADJ
taxlaw-9798	777	34	in	in	ADP
taxlaw-9798	777	35	nature	nature	NOUN
taxlaw-9798	777	36	or	or	CCONJ
taxlaw-9798	777	37	effect	effect	NOUN
taxlaw-9798	777	38	(	(	PUNCT
taxlaw-9798	777	39	july	july	PROPN
taxlaw-9798	777	40	6	6	NUM
taxlaw-9798	777	41	,	,	PUNCT
taxlaw-9798	777	42	2016	2016	NUM
taxlaw-9798	777	43	)	)	PUNCT
taxlaw-9798	777	44	(	(	PUNCT
taxlaw-9798	777	45	“	"	PUNCT
taxlaw-9798	777	46	members	member	NOUN
taxlaw-9798	777	47	regretted	regret	VERB
taxlaw-9798	777	48	deeply	deeply	ADV
taxlaw-9798	777	49	that	that	SCONJ
taxlaw-9798	777	50	some	some	DET
taxlaw-9798	777	51	banks	bank	NOUN
taxlaw-9798	777	52	,	,	PUNCT
taxlaw-9798	777	53	tax	tax	NOUN
taxlaw-9798	777	54	advisers	adviser	NOUN
taxlaw-9798	777	55	,	,	PUNCT
taxlaw-9798	777	56	law	law	NOUN
taxlaw-9798	777	57	and	and	CCONJ
taxlaw-9798	777	58	accounting	accounting	NOUN
taxlaw-9798	777	59	firms	firm	NOUN
taxlaw-9798	777	60	and	and	CCONJ
taxlaw-9798	777	61	other	other	ADJ
taxlaw-9798	777	62	intermediaries	intermediary	NOUN
taxlaw-9798	777	63	have	have	AUX
taxlaw-9798	777	64	been	be	AUX
taxlaw-9798	777	65	instrumental	instrumental	ADJ
taxlaw-9798	777	66	and	and	CCONJ
taxlaw-9798	777	67	have	have	AUX
taxlaw-9798	777	68	played	play	VERB
taxlaw-9798	777	69	a	a	DET
taxlaw-9798	777	70	key	key	ADJ
taxlaw-9798	777	71	role	role	NOUN
taxlaw-9798	777	72	in	in	ADP
taxlaw-9798	777	73	designing	design	VERB
taxlaw-9798	777	74	aggressive	aggressive	ADJ
taxlaw-9798	777	75	tax	tax	NOUN
taxlaw-9798	777	76	planning	planning	NOUN
taxlaw-9798	777	77	schemes	scheme	NOUN
taxlaw-9798	777	78	for	for	ADP
taxlaw-9798	777	79	their	their	PRON
taxlaw-9798	777	80	clients	client	NOUN
taxlaw-9798	777	81	…	…	PUNCT
taxlaw-9798	777	82	[the	[the	DET
taxlaw-9798	777	83	commission	commission	NOUN
taxlaw-9798	777	84	]	]	PUNCT
taxlaw-9798	777	85	was	be	AUX
taxlaw-9798	777	86	also	also	ADV
taxlaw-9798	777	87	asked	ask	VERB
taxlaw-9798	777	88	to	to	PART
taxlaw-9798	777	89	come	come	VERB
taxlaw-9798	777	90	forward	forward	ADV
taxlaw-9798	777	91	with	with	ADP
taxlaw-9798	777	92	a	a	DET
taxlaw-9798	777	93	legislative	legislative	ADJ
taxlaw-9798	777	94	proposal	proposal	NOUN
taxlaw-9798	777	95	introducing	introduce	VERB
taxlaw-9798	777	96	a	a	DET
taxlaw-9798	777	97	mandatory	mandatory	ADJ
taxlaw-9798	777	98	disclosure	disclosure	NOUN
taxlaw-9798	777	99	requirement	requirement	NOUN
taxlaw-9798	777	100	for	for	ADP
taxlaw-9798	777	101	banks	bank	NOUN
taxlaw-9798	777	102	,	,	PUNCT
taxlaw-9798	777	103	tax	tax	NOUN
taxlaw-9798	777	104	advisers	adviser	NOUN
taxlaw-9798	777	105	and	and	CCONJ
taxlaw-9798	777	106	other	other	ADJ
taxlaw-9798	777	107	intermediaries	intermediary	NOUN
taxlaw-9798	777	108	concerning	concern	VERB
taxlaw-9798	777	109	complex	complex	ADJ
taxlaw-9798	777	110	structures	structure	NOUN
taxlaw-9798	777	111	and	and	CCONJ
taxlaw-9798	777	112	special	special	ADJ
taxlaw-9798	777	113	services	service	NOUN
taxlaw-9798	777	114	that	that	PRON
taxlaw-9798	777	115	are	be	AUX
taxlaw-9798	777	116	linked	link	VERB
taxlaw-9798	777	117	to	to	ADP
taxlaw-9798	777	118	jurisdictions	jurisdiction	NOUN
taxlaw-9798	777	119	included	include	VERB
taxlaw-9798	777	120	on	on	ADP
taxlaw-9798	777	121	the	the	DET
taxlaw-9798	777	122	common	common	ADJ
taxlaw-9798	777	123	eu	eu	PROPN
taxlaw-9798	777	124	list	list	NOUN
taxlaw-9798	777	125	of	of	ADP
taxlaw-9798	777	126	tax	tax	NOUN
taxlaw-9798	777	127	havens	haven	NOUN
taxlaw-9798	777	128	.	.	PUNCT
taxlaw-9798	777	129	”	"	PUNCT
taxlaw-9798	777	130	)	)	PUNCT
taxlaw-9798	777	131	.	.	PUNCT
taxlaw-9798	778	1	262	262	NUM
taxlaw-9798	778	2	see	see	VERB
taxlaw-9798	778	3	council	council	NOUN
taxlaw-9798	778	4	of	of	ADP
taxlaw-9798	778	5	the	the	DET
taxlaw-9798	778	6	european	european	PROPN
taxlaw-9798	778	7	union	union	PROPN
taxlaw-9798	778	8	,	,	PUNCT
taxlaw-9798	778	9	commission	commission	NOUN
taxlaw-9798	778	10	communication	communication	NOUN
taxlaw-9798	778	11	on	on	ADP
taxlaw-9798	778	12	an	an	DET
taxlaw-9798	778	13	external	external	ADJ
taxlaw-9798	778	14	strategy	strategy	NOUN
taxlaw-9798	778	15	for	for	ADP
taxlaw-9798	778	16	effective	effective	ADJ
taxlaw-9798	778	17	taxation	taxation	NOUN
taxlaw-9798	778	18	and	and	CCONJ
taxlaw-9798	778	19	commission	commission	NOUN
taxlaw-9798	778	20	recommendation	recommendation	NOUN
taxlaw-9798	778	21	on	on	ADP
taxlaw-9798	778	22	the	the	DET
taxlaw-9798	778	23	implementation	implementation	NOUN
taxlaw-9798	778	24	of	of	ADP
taxlaw-9798	778	25	measures	measure	NOUN
taxlaw-9798	778	26	against	against	ADP
taxlaw-9798	778	27	tax	tax	NOUN
taxlaw-9798	778	28	treaty	treaty	NOUN
taxlaw-9798	778	29	abuse	abuse	NOUN
taxlaw-9798	778	30	,	,	PUNCT
taxlaw-9798	778	31	9452/16	9452/16	NUM
taxlaw-9798	778	32	(	(	PUNCT
taxlaw-9798	778	33	2016	2016	NUM
taxlaw-9798	778	34	)	)	PUNCT
taxlaw-9798	778	35	.	.	PUNCT
taxlaw-9798	779	1	263	263	NUM
taxlaw-9798	779	2	see	see	VERB
taxlaw-9798	779	3	european	european	PROPN
taxlaw-9798	779	4	commission	commission	PROPN
taxlaw-9798	779	5	,	,	PUNCT
taxlaw-9798	779	6	supra	supra	PROPN
taxlaw-9798	779	7	note	note	NOUN
taxlaw-9798	779	8	197	197	NUM
taxlaw-9798	779	9	,	,	PUNCT
taxlaw-9798	779	10	at	at	ADP
taxlaw-9798	779	11	5	5	NUM
taxlaw-9798	779	12	.	.	X
taxlaw-9798	779	13	264	264	NUM
taxlaw-9798	779	14	see	see	VERB
taxlaw-9798	779	15	i	i	PROPN
taxlaw-9798	779	16	d.	d.	PROPN
taxlaw-9798	779	17	2022	2022	NUM
taxlaw-9798	779	18	]	]	PUNCT
taxlaw-9798	779	19	mandatory	mandatory	ADJ
taxlaw-9798	779	20	disclosure	disclosure	NOUN
taxlaw-9798	779	21	rules	rule	VERB
taxlaw-9798	779	22	159	159	NUM
taxlaw-9798	779	23	2008	2008	NUM
taxlaw-9798	779	24	financial	financial	ADJ
taxlaw-9798	779	25	crisis	crisis	NOUN
taxlaw-9798	779	26	and	and	CCONJ
taxlaw-9798	779	27	the	the	DET
taxlaw-9798	779	28	subsequent	subsequent	ADJ
taxlaw-9798	779	29	eurozone	eurozone	NOUN
taxlaw-9798	779	30	crisis	crisis	NOUN
taxlaw-9798	779	31	likely	likely	ADV
taxlaw-9798	779	32	played	play	VERB
taxlaw-9798	779	33	a	a	DET
taxlaw-9798	779	34	role	role	NOUN
taxlaw-9798	779	35	in	in	ADP
taxlaw-9798	779	36	motivating	motivate	VERB
taxlaw-9798	779	37	european	european	ADJ
taxlaw-9798	779	38	officials	official	NOUN
taxlaw-9798	779	39	to	to	PART
taxlaw-9798	779	40	take	take	VERB
taxlaw-9798	779	41	a	a	DET
taxlaw-9798	779	42	strong	strong	ADJ
taxlaw-9798	779	43	anti	anti	ADJ
taxlaw-9798	779	44	–	–	NOUN
taxlaw-9798	779	45	tax	tax	ADJ
taxlaw-9798	779	46	avoidance	avoidance	NOUN
taxlaw-9798	779	47	stance.265	stance.265	NOUN
taxlaw-9798	779	48	these	these	DET
taxlaw-9798	779	49	developments	development	NOUN
taxlaw-9798	779	50	help	help	VERB
taxlaw-9798	779	51	explain	explain	VERB
taxlaw-9798	779	52	the	the	DET
taxlaw-9798	779	53	eu	eu	PROPN
taxlaw-9798	779	54	’s	’s	PART
taxlaw-9798	779	55	expansive	expansive	ADJ
taxlaw-9798	779	56	approach	approach	NOUN
taxlaw-9798	779	57	to	to	ADP
taxlaw-9798	779	58	intermediary	intermediary	ADJ
taxlaw-9798	779	59	reporting	reporting	NOUN
taxlaw-9798	779	60	.	.	PUNCT
taxlaw-9798	780	1	in	in	ADP
taxlaw-9798	780	2	summary	summary	NOUN
taxlaw-9798	780	3	,	,	PUNCT
taxlaw-9798	780	4	there	there	PRON
taxlaw-9798	780	5	is	be	VERB
taxlaw-9798	780	6	a	a	DET
taxlaw-9798	780	7	growing	grow	VERB
taxlaw-9798	780	8	consensus	consensus	NOUN
taxlaw-9798	780	9	among	among	ADP
taxlaw-9798	780	10	countries	country	NOUN
taxlaw-9798	780	11	and	and	CCONJ
taxlaw-9798	780	12	institutions	institution	NOUN
taxlaw-9798	780	13	that	that	PRON
taxlaw-9798	780	14	one	one	NUM
taxlaw-9798	780	15	of	of	ADP
taxlaw-9798	780	16	the	the	DET
taxlaw-9798	780	17	best	good	ADJ
taxlaw-9798	780	18	ways	way	NOUN
taxlaw-9798	780	19	to	to	PART
taxlaw-9798	780	20	ensure	ensure	VERB
taxlaw-9798	780	21	global	global	ADJ
taxlaw-9798	780	22	tax	tax	NOUN
taxlaw-9798	780	23	equity	equity	NOUN
taxlaw-9798	780	24	is	be	AUX
taxlaw-9798	780	25	to	to	PART
taxlaw-9798	780	26	target	target	VERB
taxlaw-9798	780	27	the	the	DET
taxlaw-9798	780	28	enablers	enabler	NOUN
taxlaw-9798	780	29	of	of	ADP
taxlaw-9798	780	30	tax	tax	NOUN
taxlaw-9798	780	31	avoidance	avoidance	NOUN
taxlaw-9798	780	32	and	and	CCONJ
taxlaw-9798	780	33	evasion	evasion	NOUN
taxlaw-9798	780	34	.	.	PUNCT
taxlaw-9798	781	1	mdrs	mdrs	PROPN
taxlaw-9798	781	2	are	be	AUX
taxlaw-9798	781	3	increasingly	increasingly	ADV
taxlaw-9798	781	4	used	use	VERB
taxlaw-9798	781	5	to	to	PART
taxlaw-9798	781	6	discourage	discourage	VERB
taxlaw-9798	781	7	a	a	DET
taxlaw-9798	781	8	wide	wide	ADJ
taxlaw-9798	781	9	variety	variety	NOUN
taxlaw-9798	781	10	of	of	ADP
taxlaw-9798	781	11	professional	professional	ADJ
taxlaw-9798	781	12	service	service	NOUN
taxlaw-9798	781	13	providers	provider	NOUN
taxlaw-9798	781	14	from	from	ADP
taxlaw-9798	781	15	acting	act	VERB
taxlaw-9798	781	16	as	as	ADP
taxlaw-9798	781	17	such	such	ADJ
taxlaw-9798	781	18	enablers	enabler	NOUN
taxlaw-9798	781	19	.	.	PUNCT
taxlaw-9798	782	1	c.	c.	NOUN
taxlaw-9798	782	2	internationalization	internationalization	NOUN
taxlaw-9798	782	3	of	of	ADP
taxlaw-9798	782	4	mdrs	mdrs	PROPN
taxlaw-9798	782	5	from	from	ADP
taxlaw-9798	782	6	their	their	PRON
taxlaw-9798	782	7	domestic	domestic	ADJ
taxlaw-9798	782	8	origins	origin	NOUN
taxlaw-9798	782	9	,	,	PUNCT
taxlaw-9798	782	10	mdrs	mdr	NOUN
taxlaw-9798	782	11	have	have	AUX
taxlaw-9798	782	12	evolved	evolve	VERB
taxlaw-9798	782	13	into	into	ADP
taxlaw-9798	782	14	a	a	DET
taxlaw-9798	782	15	potent	potent	ADJ
taxlaw-9798	782	16	multilateral	multilateral	ADJ
taxlaw-9798	782	17	instrument	instrument	NOUN
taxlaw-9798	782	18	to	to	PART
taxlaw-9798	782	19	counter	counter	VERB
taxlaw-9798	782	20	cross	cross	ADJ
taxlaw-9798	782	21	-	-	ADJ
taxlaw-9798	782	22	border	border	ADJ
taxlaw-9798	782	23	tax	tax	NOUN
taxlaw-9798	782	24	avoidance	avoidance	NOUN
taxlaw-9798	782	25	and	and	CCONJ
taxlaw-9798	782	26	evasion	evasion	NOUN
taxlaw-9798	782	27	.	.	PUNCT
taxlaw-9798	783	1	the	the	DET
taxlaw-9798	783	2	first	first	ADJ
taxlaw-9798	783	3	mdrs	mdrs	PROPN
taxlaw-9798	783	4	were	be	AUX
taxlaw-9798	783	5	initiated	initiate	VERB
taxlaw-9798	783	6	and	and	CCONJ
taxlaw-9798	783	7	developed	develop	VERB
taxlaw-9798	783	8	by	by	ADP
taxlaw-9798	783	9	national	national	ADJ
taxlaw-9798	783	10	governments	government	NOUN
taxlaw-9798	783	11	primarily	primarily	ADV
taxlaw-9798	783	12	to	to	PART
taxlaw-9798	783	13	deal	deal	VERB
taxlaw-9798	783	14	with	with	ADP
taxlaw-9798	783	15	domestic	domestic	ADJ
taxlaw-9798	783	16	tax	tax	NOUN
taxlaw-9798	783	17	avoidance	avoidance	NOUN
taxlaw-9798	783	18	issues	issue	NOUN
taxlaw-9798	783	19	.	.	PUNCT
taxlaw-9798	784	1	this	this	PRON
taxlaw-9798	784	2	was	be	AUX
taxlaw-9798	784	3	true	true	ADJ
taxlaw-9798	784	4	of	of	ADP
taxlaw-9798	784	5	both	both	CCONJ
taxlaw-9798	784	6	the	the	DET
taxlaw-9798	784	7	tax	tax	NOUN
taxlaw-9798	784	8	shelter	shelter	NOUN
taxlaw-9798	784	9	registration	registration	NOUN
taxlaw-9798	784	10	rules	rule	NOUN
taxlaw-9798	784	11	of	of	ADP
taxlaw-9798	784	12	the	the	DET
taxlaw-9798	784	13	1980s	1980	NOUN
taxlaw-9798	784	14	and	and	CCONJ
taxlaw-9798	784	15	the	the	DET
taxlaw-9798	784	16	reportable	reportable	ADJ
taxlaw-9798	784	17	transaction	transaction	NOUN
taxlaw-9798	784	18	disclosure	disclosure	NOUN
taxlaw-9798	784	19	regimes	regime	NOUN
taxlaw-9798	784	20	of	of	ADP
taxlaw-9798	784	21	the	the	DET
taxlaw-9798	784	22	2000s	2000	NOUN
taxlaw-9798	784	23	and	and	CCONJ
taxlaw-9798	784	24	early	early	ADJ
taxlaw-9798	784	25	2010s.266	2010s.266	NUM
taxlaw-9798	784	26	however	however	ADV
taxlaw-9798	784	27	,	,	PUNCT
taxlaw-9798	784	28	more	more	ADV
taxlaw-9798	784	29	recent	recent	ADJ
taxlaw-9798	784	30	developments	development	NOUN
taxlaw-9798	784	31	in	in	ADP
taxlaw-9798	784	32	mdrs	mdr	NOUN
taxlaw-9798	784	33	have	have	AUX
taxlaw-9798	784	34	been	be	AUX
taxlaw-9798	784	35	driven	drive	VERB
taxlaw-9798	784	36	by	by	ADP
taxlaw-9798	784	37	international	international	ADJ
taxlaw-9798	784	38	and	and	CCONJ
taxlaw-9798	784	39	supranational	supranational	ADJ
taxlaw-9798	784	40	organizations	organization	NOUN
taxlaw-9798	784	41	:	:	PUNCT
taxlaw-9798	784	42	the	the	DET
taxlaw-9798	784	43	oecd	oecd	PROPN
taxlaw-9798	784	44	and	and	CCONJ
taxlaw-9798	784	45	the	the	DET
taxlaw-9798	784	46	eu	eu	PROPN
taxlaw-9798	784	47	.	.	PROPN
taxlaw-9798	785	1	this	this	PRON
taxlaw-9798	785	2	started	start	VERB
taxlaw-9798	785	3	with	with	ADP
taxlaw-9798	785	4	the	the	DET
taxlaw-9798	785	5	oecd	oecd	PROPN
taxlaw-9798	785	6	’s	’s	PART
taxlaw-9798	785	7	beps	bep	NOUN
taxlaw-9798	785	8	action	action	NOUN
taxlaw-9798	785	9	12	12	NUM
taxlaw-9798	785	10	in	in	ADP
taxlaw-9798	785	11	2015	2015	NUM
taxlaw-9798	785	12	,	,	PUNCT
taxlaw-9798	785	13	which	which	PRON
taxlaw-9798	785	14	was	be	AUX
taxlaw-9798	785	15	soon	soon	ADV
taxlaw-9798	785	16	thereafter	thereafter	ADV
taxlaw-9798	785	17	taken	take	VERB
taxlaw-9798	785	18	up	up	ADP
taxlaw-9798	785	19	in	in	ADP
taxlaw-9798	785	20	an	an	DET
taxlaw-9798	785	21	expanded	expand	VERB
taxlaw-9798	785	22	form	form	NOUN
taxlaw-9798	785	23	by	by	ADP
taxlaw-9798	785	24	the	the	DET
taxlaw-9798	785	25	eu	eu	PROPN
taxlaw-9798	785	26	and	and	CCONJ
taxlaw-9798	785	27	applied	apply	VERB
taxlaw-9798	785	28	to	to	ADP
taxlaw-9798	785	29	its	its	PRON
taxlaw-9798	785	30	27	27	NUM
taxlaw-9798	785	31	member	member	NOUN
taxlaw-9798	785	32	states.267	states.267	NOUN
taxlaw-9798	785	33	additionally	additionally	ADV
taxlaw-9798	785	34	,	,	PUNCT
taxlaw-9798	785	35	the	the	DET
taxlaw-9798	785	36	oecd	oecd	PROPN
taxlaw-9798	785	37	designed	design	VERB
taxlaw-9798	785	38	the	the	DET
taxlaw-9798	785	39	crs	crs	PROPN
taxlaw-9798	785	40	mdrs	mdr	NOUN
taxlaw-9798	785	41	,	,	PUNCT
taxlaw-9798	785	42	which	which	PRON
taxlaw-9798	785	43	are	be	AUX
taxlaw-9798	785	44	now	now	ADV
taxlaw-9798	785	45	being	be	AUX
taxlaw-9798	785	46	adopted	adopt	VERB
taxlaw-9798	785	47	in	in	ADP
taxlaw-9798	785	48	an	an	DET
taxlaw-9798	785	49	increasing	increase	VERB
taxlaw-9798	785	50	number	number	NOUN
taxlaw-9798	785	51	of	of	ADP
taxlaw-9798	785	52	jurisdictions.268	jurisdictions.268	PRON
taxlaw-9798	785	53	the	the	DET
taxlaw-9798	785	54	increasingly	increasingly	ADV
taxlaw-9798	785	55	multilateral	multilateral	ADJ
taxlaw-9798	785	56	nature	nature	NOUN
taxlaw-9798	785	57	of	of	ADP
taxlaw-9798	785	58	anti	anti	ADJ
taxlaw-9798	785	59	-	-	ADJ
taxlaw-9798	785	60	tax	tax	ADJ
taxlaw-9798	785	61	avoidance	avoidance	NOUN
taxlaw-9798	785	62	policy	policy	NOUN
taxlaw-9798	785	63	stems	stem	VERB
taxlaw-9798	785	64	from	from	ADP
taxlaw-9798	785	65	a	a	DET
taxlaw-9798	785	66	realization	realization	NOUN
taxlaw-9798	785	67	that	that	SCONJ
taxlaw-9798	785	68	many	many	ADJ
taxlaw-9798	785	69	tax	tax	NOUN
taxlaw-9798	785	70	schemes	scheme	NOUN
taxlaw-9798	785	71	rely	rely	VERB
taxlaw-9798	785	72	on	on	ADP
taxlaw-9798	785	73	structures	structure	NOUN
taxlaw-9798	785	74	and	and	CCONJ
taxlaw-9798	785	75	transactions	transaction	NOUN
taxlaw-9798	785	76	involving	involve	VERB
taxlaw-9798	785	77	more	more	ADJ
taxlaw-9798	785	78	than	than	ADP
taxlaw-9798	785	79	one	one	NUM
taxlaw-9798	785	80	country.269	country.269	NOUN
taxlaw-9798	785	81	this	this	PRON
taxlaw-9798	785	82	could	could	AUX
taxlaw-9798	785	83	be	be	AUX
taxlaw-9798	785	84	the	the	DET
taxlaw-9798	785	85	result	result	NOUN
taxlaw-9798	785	86	of	of	ADP
taxlaw-9798	785	87	the	the	DET
taxlaw-9798	785	88	substantial	substantial	ADJ
taxlaw-9798	785	89	increase	increase	NOUN
taxlaw-9798	785	90	in	in	ADP
taxlaw-9798	785	91	cross	cross	ADJ
taxlaw-9798	785	92	-	-	ADJ
taxlaw-9798	785	93	border	border	ADJ
taxlaw-9798	785	94	activities	activity	NOUN
taxlaw-9798	785	95	and	and	CCONJ
taxlaw-9798	785	96	the	the	DET
taxlaw-9798	785	97	transfer	transfer	NOUN
taxlaw-9798	785	98	of	of	ADP
taxlaw-9798	785	99	assets	asset	NOUN
taxlaw-9798	785	100	across	across	ADP
taxlaw-9798	785	101	jurisdictions	jurisdiction	NOUN
taxlaw-9798	785	102	in	in	ADP
taxlaw-9798	785	103	the	the	DET
taxlaw-9798	785	104	years	year	NOUN
taxlaw-9798	785	105	since	since	SCONJ
taxlaw-9798	785	106	the	the	DET
taxlaw-9798	785	107	implementation	implementation	NOUN
taxlaw-9798	785	108	of	of	ADP
taxlaw-9798	785	109	the	the	DET
taxlaw-9798	785	110	first	first	ADJ
taxlaw-9798	785	111	-	-	PUNCT
taxlaw-9798	785	112	generation	generation	NOUN
taxlaw-9798	785	113	mdrs	mdr	NOUN
taxlaw-9798	785	114	in	in	ADP
taxlaw-9798	785	115	the	the	DET
taxlaw-9798	785	116	1980s.270	1980s.270	NUM
taxlaw-9798	785	117	in	in	ADP
taxlaw-9798	785	118	order	order	NOUN
taxlaw-9798	785	119	to	to	PART
taxlaw-9798	785	120	combat	combat	VERB
taxlaw-9798	785	121	cross	cross	ADJ
taxlaw-9798	785	122	-	-	ADJ
taxlaw-9798	785	123	border	border	ADJ
taxlaw-9798	785	124	tax	tax	NOUN
taxlaw-9798	785	125	avoidance	avoidance	NOUN
taxlaw-9798	785	126	and	and	CCONJ
taxlaw-9798	785	127	evasion	evasion	NOUN
taxlaw-9798	785	128	,	,	PUNCT
taxlaw-9798	785	129	countries	country	NOUN
taxlaw-9798	785	130	have	have	AUX
taxlaw-9798	785	131	increasingly	increasingly	ADV
taxlaw-9798	785	132	been	be	AUX
taxlaw-9798	785	133	collaborating	collaborate	VERB
taxlaw-9798	785	134	to	to	PART
taxlaw-9798	785	135	develop	develop	VERB
taxlaw-9798	785	136	and	and	CCONJ
taxlaw-9798	785	137	implement	implement	VERB
taxlaw-9798	785	138	measures	measure	NOUN
taxlaw-9798	785	139	that	that	PRON
taxlaw-9798	785	140	target	target	VERB
taxlaw-9798	785	141	international	international	ADJ
taxlaw-9798	785	142	tax	tax	NOUN
taxlaw-9798	785	143	schemes	scheme	NOUN
taxlaw-9798	785	144	,	,	PUNCT
taxlaw-9798	785	145	as	as	SCONJ
taxlaw-9798	785	146	seen	see	VERB
taxlaw-9798	785	147	in	in	ADP
taxlaw-9798	785	148	beps	bep	NOUN
taxlaw-9798	785	149	,	,	PUNCT
taxlaw-9798	785	150	crs	crs	PROPN
taxlaw-9798	785	151	and	and	CCONJ
taxlaw-9798	785	152	other	other	ADJ
taxlaw-9798	785	153	initiatives.271	initiatives.271	NOUN
taxlaw-9798	785	154	the	the	DET
taxlaw-9798	785	155	internationalization	internationalization	NOUN
taxlaw-9798	785	156	of	of	ADP
taxlaw-9798	785	157	mdrs	mdrs	PROPN
taxlaw-9798	785	158	has	have	AUX
taxlaw-9798	785	159	affected	affect	VERB
taxlaw-9798	785	160	what	what	PRON
taxlaw-9798	785	161	needs	need	VERB
taxlaw-9798	785	162	to	to	PART
taxlaw-9798	785	163	be	be	AUX
taxlaw-9798	785	164	reported	report	VERB
taxlaw-9798	785	165	,	,	PUNCT
taxlaw-9798	785	166	who	who	PRON
taxlaw-9798	785	167	needs	need	VERB
taxlaw-9798	785	168	to	to	PART
taxlaw-9798	785	169	report	report	VERB
taxlaw-9798	785	170	,	,	PUNCT
taxlaw-9798	785	171	and	and	CCONJ
taxlaw-9798	785	172	how	how	SCONJ
taxlaw-9798	785	173	information	information	NOUN
taxlaw-9798	785	174	is	be	AUX
taxlaw-9798	785	175	exchanged	exchange	VERB
taxlaw-9798	785	176	between	between	ADP
taxlaw-9798	785	177	jurisdictions	jurisdiction	NOUN
taxlaw-9798	785	178	.	.	PUNCT
taxlaw-9798	786	1	first	first	ADV
taxlaw-9798	786	2	,	,	PUNCT
taxlaw-9798	786	3	dac	dac	NOUN
taxlaw-9798	786	4	6	6	NUM
taxlaw-9798	786	5	and	and	CCONJ
taxlaw-9798	786	6	the	the	DET
taxlaw-9798	786	7	crs	crs	PROPN
taxlaw-9798	786	8	mdrs	mdrs	PROPN
taxlaw-9798	786	9	focus	focus	VERB
taxlaw-9798	786	10	on	on	ADP
taxlaw-9798	786	11	cross	cross	ADJ
taxlaw-9798	786	12	-	-	ADJ
taxlaw-9798	786	13	border	border	ADJ
taxlaw-9798	786	14	tax	tax	NOUN
taxlaw-9798	786	15	issues.272	issues.272	NOUN
taxlaw-9798	786	16	while	while	SCONJ
taxlaw-9798	786	17	some	some	PRON
taxlaw-9798	786	18	older	old	ADJ
taxlaw-9798	786	19	265	265	NUM
taxlaw-9798	786	20	for	for	ADP
taxlaw-9798	786	21	further	further	ADJ
taxlaw-9798	786	22	discussion	discussion	NOUN
taxlaw-9798	786	23	on	on	ADP
taxlaw-9798	786	24	the	the	DET
taxlaw-9798	786	25	historical	historical	ADJ
taxlaw-9798	786	26	origins	origin	NOUN
taxlaw-9798	786	27	behind	behind	ADP
taxlaw-9798	786	28	the	the	DET
taxlaw-9798	786	29	eu	eu	PROPN
taxlaw-9798	786	30	’s	’s	PART
taxlaw-9798	786	31	aggressive	aggressive	ADJ
taxlaw-9798	786	32	implementation	implementation	NOUN
taxlaw-9798	786	33	of	of	ADP
taxlaw-9798	786	34	the	the	DET
taxlaw-9798	786	35	beps	bep	NOUN
taxlaw-9798	786	36	proposals	proposal	NOUN
taxlaw-9798	786	37	,	,	PUNCT
taxlaw-9798	786	38	see	see	VERB
taxlaw-9798	786	39	sigrid	sigrid	PROPN
taxlaw-9798	786	40	j.c	j.c	PROPN
taxlaw-9798	786	41	.	.	PROPN
taxlaw-9798	786	42	hemels	hemels	PROPN
taxlaw-9798	786	43	,	,	PUNCT
taxlaw-9798	786	44	implementation	implementation	NOUN
taxlaw-9798	786	45	of	of	ADP
taxlaw-9798	786	46	beps	bep	NOUN
taxlaw-9798	786	47	in	in	ADP
taxlaw-9798	786	48	european	european	PROPN
taxlaw-9798	786	49	union	union	PROPN
taxlaw-9798	786	50	hard	hard	ADJ
taxlaw-9798	786	51	law	law	NOUN
taxlaw-9798	786	52	,	,	PUNCT
taxlaw-9798	786	53	67	67	NUM
taxlaw-9798	786	54	ritsumeikan	ritsumeikan	ADJ
taxlaw-9798	786	55	econ	econ	PROPN
taxlaw-9798	786	56	.	.	PUNCT
taxlaw-9798	787	1	rev	rev	PROPN
taxlaw-9798	787	2	.	.	PROPN
taxlaw-9798	787	3	85	85	NUM
taxlaw-9798	787	4	(	(	PUNCT
taxlaw-9798	787	5	july	july	PROPN
taxlaw-9798	787	6	2018	2018	NUM
taxlaw-9798	787	7	)	)	PUNCT
taxlaw-9798	787	8	;	;	PUNCT
taxlaw-9798	787	9	communication	communication	NOUN
taxlaw-9798	787	10	from	from	ADP
taxlaw-9798	787	11	the	the	DET
taxlaw-9798	787	12	commission	commission	NOUN
taxlaw-9798	787	13	to	to	ADP
taxlaw-9798	787	14	the	the	DET
taxlaw-9798	787	15	european	european	ADJ
taxlaw-9798	787	16	parliament	parliament	NOUN
taxlaw-9798	787	17	and	and	CCONJ
taxlaw-9798	787	18	the	the	DET
taxlaw-9798	787	19	council	council	NOUN
taxlaw-9798	787	20	,	,	PUNCT
taxlaw-9798	787	21	an	an	DET
taxlaw-9798	787	22	action	action	NOUN
taxlaw-9798	787	23	plan	plan	NOUN
taxlaw-9798	787	24	to	to	PART
taxlaw-9798	787	25	strengthen	strengthen	VERB
taxlaw-9798	787	26	the	the	DET
taxlaw-9798	787	27	fight	fight	NOUN
taxlaw-9798	787	28	against	against	ADP
taxlaw-9798	787	29	tax	tax	NOUN
taxlaw-9798	787	30	fraud	fraud	NOUN
taxlaw-9798	787	31	and	and	CCONJ
taxlaw-9798	787	32	tax	tax	NOUN
taxlaw-9798	787	33	evasion	evasion	NOUN
taxlaw-9798	787	34	,	,	PUNCT
taxlaw-9798	787	35	com/2012/0722	com/2012/0722	NOUN
taxlaw-9798	787	36	final	final	ADJ
taxlaw-9798	787	37	,	,	PUNCT
taxlaw-9798	787	38	(	(	PUNCT
taxlaw-9798	787	39	dec	dec	PROPN
taxlaw-9798	787	40	.	.	PROPN
taxlaw-9798	787	41	6	6	NUM
taxlaw-9798	787	42	,	,	PUNCT
taxlaw-9798	787	43	2012	2012	NUM
taxlaw-9798	787	44	)	)	PUNCT
taxlaw-9798	787	45	.	.	PUNCT
taxlaw-9798	788	1	266	266	NUM
taxlaw-9798	788	2	see	see	VERB
taxlaw-9798	788	3	supra	supra	PROPN
taxlaw-9798	788	4	part	part	NOUN
taxlaw-9798	788	5	i	i	PRON
taxlaw-9798	788	6	and	and	CCONJ
taxlaw-9798	788	7	part	part	PROPN
taxlaw-9798	788	8	ii	ii	PROPN
taxlaw-9798	788	9	.	.	PROPN
taxlaw-9798	789	1	267	267	NUM
taxlaw-9798	789	2	see	see	VERB
taxlaw-9798	789	3	supra	supra	PROPN
taxlaw-9798	789	4	part	part	NOUN
taxlaw-9798	789	5	iii.b	iii.b	PROPN
taxlaw-9798	789	6	.	.	PROPN
taxlaw-9798	789	7	268	268	NUM
taxlaw-9798	789	8	see	see	VERB
taxlaw-9798	789	9	i	i	PROPN
taxlaw-9798	789	10	d.	d.	PROPN
taxlaw-9798	789	11	269	269	NUM
taxlaw-9798	789	12	see	see	VERB
taxlaw-9798	789	13	action	action	NOUN
taxlaw-9798	789	14	12	12	NUM
taxlaw-9798	789	15	,	,	PUNCT
taxlaw-9798	789	16	supra	supra	PROPN
taxlaw-9798	789	17	note	note	NOUN
taxlaw-9798	789	18	22	22	NUM
taxlaw-9798	789	19	,	,	PUNCT
taxlaw-9798	789	20	at	at	ADP
taxlaw-9798	789	21	3	3	NUM
taxlaw-9798	789	22	;	;	PUNCT
taxlaw-9798	789	23	european	european	PROPN
taxlaw-9798	789	24	commission	commission	PROPN
taxlaw-9798	789	25	,	,	PUNCT
taxlaw-9798	789	26	supra	supra	PROPN
taxlaw-9798	789	27	note	note	NOUN
taxlaw-9798	789	28	197	197	NUM
taxlaw-9798	789	29	,	,	PUNCT
taxlaw-9798	789	30	at	at	ADP
taxlaw-9798	789	31	4	4	NUM
taxlaw-9798	789	32	;	;	PUNCT
taxlaw-9798	789	33	u.s	u.s	PROPN
taxlaw-9798	789	34	.	.	PROPN
taxlaw-9798	789	35	gov’t	gov’t	PROPN
taxlaw-9798	789	36	accountability	accountability	NOUN
taxlaw-9798	789	37	office	office	NOUN
taxlaw-9798	789	38	,	,	PUNCT
taxlaw-9798	789	39	supra	supra	PROPN
taxlaw-9798	789	40	note	note	PROPN
taxlaw-9798	789	41	99	99	NUM
taxlaw-9798	789	42	,	,	PUNCT
taxlaw-9798	789	43	at	at	ADP
taxlaw-9798	789	44	9	9	NUM
taxlaw-9798	789	45	(	(	PUNCT
taxlaw-9798	789	46	warning	warn	VERB
taxlaw-9798	789	47	that	that	PRON
taxlaw-9798	789	48	abusive	abusive	ADJ
taxlaw-9798	789	49	tax	tax	NOUN
taxlaw-9798	789	50	avoidance	avoidance	NOUN
taxlaw-9798	789	51	transactions	transaction	NOUN
taxlaw-9798	789	52	have	have	AUX
taxlaw-9798	789	53	become	become	VERB
taxlaw-9798	789	54	increasingly	increasingly	ADV
taxlaw-9798	789	55	international	international	ADJ
taxlaw-9798	789	56	)	)	PUNCT
taxlaw-9798	789	57	.	.	PUNCT
taxlaw-9798	790	1	270	270	NUM
taxlaw-9798	790	2	see	see	VERB
taxlaw-9798	790	3	action	action	NOUN
taxlaw-9798	790	4	12	12	NUM
taxlaw-9798	790	5	,	,	PUNCT
taxlaw-9798	790	6	supra	supra	PROPN
taxlaw-9798	790	7	note	note	NOUN
taxlaw-9798	790	8	22	22	NUM
taxlaw-9798	790	9	,	,	PUNCT
taxlaw-9798	790	10	at	at	ADP
taxlaw-9798	790	11	3	3	NUM
taxlaw-9798	790	12	;	;	PUNCT
taxlaw-9798	790	13	european	european	PROPN
taxlaw-9798	790	14	commission	commission	PROPN
taxlaw-9798	790	15	,	,	PUNCT
taxlaw-9798	790	16	supra	supra	PROPN
taxlaw-9798	790	17	note	note	NOUN
taxlaw-9798	790	18	197	197	NUM
taxlaw-9798	790	19	,	,	PUNCT
taxlaw-9798	790	20	at	at	ADP
taxlaw-9798	790	21	4	4	NUM
taxlaw-9798	790	22	;	;	PUNCT
taxlaw-9798	790	23	u.s	u.s	PROPN
taxlaw-9798	790	24	.	.	PROPN
taxlaw-9798	790	25	gov’t	gov’t	PROPN
taxlaw-9798	790	26	accountability	accountability	NOUN
taxlaw-9798	790	27	office	office	NOUN
taxlaw-9798	790	28	,	,	PUNCT
taxlaw-9798	790	29	supra	supra	PROPN
taxlaw-9798	790	30	note	note	PROPN
taxlaw-9798	790	31	99	99	NUM
taxlaw-9798	790	32	,	,	PUNCT
taxlaw-9798	790	33	at	at	ADP
taxlaw-9798	790	34	9	9	NUM
taxlaw-9798	790	35	.	.	PUNCT
taxlaw-9798	790	36	271	271	NUM
taxlaw-9798	790	37	see	see	PROPN
taxlaw-9798	790	38	mason	mason	PROPN
taxlaw-9798	790	39	,	,	PUNCT
taxlaw-9798	790	40	supra	supra	PROPN
taxlaw-9798	790	41	note	note	PROPN
taxlaw-9798	790	42	11	11	NUM
taxlaw-9798	790	43	,	,	PUNCT
taxlaw-9798	790	44	at	at	ADP
taxlaw-9798	790	45	355	355	NUM
taxlaw-9798	790	46	-	-	SYM
taxlaw-9798	790	47	67	67	NUM
taxlaw-9798	790	48	(	(	PUNCT
taxlaw-9798	790	49	describing	describe	VERB
taxlaw-9798	790	50	the	the	DET
taxlaw-9798	790	51	evolution	evolution	NOUN
taxlaw-9798	790	52	of	of	ADP
taxlaw-9798	790	53	international	international	ADJ
taxlaw-9798	790	54	cooperation	cooperation	NOUN
taxlaw-9798	790	55	in	in	ADP
taxlaw-9798	790	56	tax	tax	NOUN
taxlaw-9798	790	57	enforcement	enforcement	NOUN
taxlaw-9798	790	58	since	since	SCONJ
taxlaw-9798	790	59	the	the	DET
taxlaw-9798	790	60	2008	2008	NUM
taxlaw-9798	790	61	financial	financial	ADJ
taxlaw-9798	790	62	crisis	crisis	NOUN
taxlaw-9798	790	63	with	with	ADP
taxlaw-9798	790	64	a	a	DET
taxlaw-9798	790	65	particular	particular	ADJ
taxlaw-9798	790	66	focus	focus	NOUN
taxlaw-9798	790	67	on	on	ADP
taxlaw-9798	790	68	beps	bep	NOUN
taxlaw-9798	790	69	)	)	PUNCT
taxlaw-9798	790	70	.	.	PUNCT
taxlaw-9798	791	1	272	272	NUM
taxlaw-9798	791	2	see	see	VERB
taxlaw-9798	791	3	supra	supra	PROPN
taxlaw-9798	791	4	part	part	PROPN
taxlaw-9798	791	5	iii	iii	PROPN
taxlaw-9798	791	6	.	.	PROPN
taxlaw-9798	791	7	160	160	NUM
taxlaw-9798	791	8	columbia	columbia	PROPN
taxlaw-9798	791	9	journal	journal	PROPN
taxlaw-9798	791	10	of	of	ADP
taxlaw-9798	791	11	tax	tax	NOUN
taxlaw-9798	791	12	law	law	NOUN
taxlaw-9798	791	13	[	[	X
taxlaw-9798	791	14	vol	vol	NOUN
taxlaw-9798	791	15	:	:	PUNCT
taxlaw-9798	791	16	13:2	13:2	NUM
taxlaw-9798	791	17	mdrs	mdr	NOUN
taxlaw-9798	791	18	contain	contain	VERB
taxlaw-9798	791	19	a	a	DET
taxlaw-9798	791	20	handful	handful	NOUN
taxlaw-9798	791	21	of	of	ADP
taxlaw-9798	791	22	cross	cross	ADJ
taxlaw-9798	791	23	-	-	ADJ
taxlaw-9798	791	24	border	border	ADJ
taxlaw-9798	791	25	provisions	provision	NOUN
taxlaw-9798	791	26	,	,	PUNCT
taxlaw-9798	791	27	none	none	NOUN
taxlaw-9798	791	28	have	have	AUX
taxlaw-9798	791	29	tackled	tackle	VERB
taxlaw-9798	791	30	this	this	DET
taxlaw-9798	791	31	issue	issue	NOUN
taxlaw-9798	791	32	as	as	ADV
taxlaw-9798	791	33	comprehensively	comprehensively	ADV
taxlaw-9798	791	34	as	as	ADP
taxlaw-9798	791	35	dac	dac	NOUN
taxlaw-9798	791	36	6.273	6.273	NUM
taxlaw-9798	791	37	additionally	additionally	ADV
taxlaw-9798	791	38	,	,	PUNCT
taxlaw-9798	791	39	the	the	DET
taxlaw-9798	791	40	crs	crs	PROPN
taxlaw-9798	791	41	mdrs	mdrs	PROPN
taxlaw-9798	791	42	contain	contain	VERB
taxlaw-9798	791	43	hallmarks	hallmark	NOUN
taxlaw-9798	791	44	targeting	target	VERB
taxlaw-9798	791	45	crs	crs	NOUN
taxlaw-9798	791	46	avoidance	avoidance	NOUN
taxlaw-9798	791	47	arrangements	arrangement	NOUN
taxlaw-9798	791	48	and	and	CCONJ
taxlaw-9798	791	49	opaque	opaque	VERB
taxlaw-9798	791	50	offshore	offshore	ADV
taxlaw-9798	791	51	structures.274	structures.274	ADV
taxlaw-9798	791	52	each	each	PRON
taxlaw-9798	791	53	of	of	ADP
taxlaw-9798	791	54	these	these	DET
taxlaw-9798	791	55	hallmarks	hallmark	NOUN
taxlaw-9798	791	56	,	,	PUNCT
taxlaw-9798	791	57	by	by	ADP
taxlaw-9798	791	58	definition	definition	NOUN
taxlaw-9798	791	59	,	,	PUNCT
taxlaw-9798	791	60	deal	deal	VERB
taxlaw-9798	791	61	with	with	ADP
taxlaw-9798	791	62	cross	cross	ADJ
taxlaw-9798	791	63	-	-	ADJ
taxlaw-9798	791	64	border	border	ADJ
taxlaw-9798	791	65	arrangements	arrangement	NOUN
taxlaw-9798	791	66	.	.	PUNCT
taxlaw-9798	792	1	finally	finally	ADV
taxlaw-9798	792	2	,	,	PUNCT
taxlaw-9798	792	3	the	the	DET
taxlaw-9798	792	4	new	new	ADJ
taxlaw-9798	792	5	mdrs	mdr	NOUN
taxlaw-9798	792	6	of	of	ADP
taxlaw-9798	792	7	mexico	mexico	PROPN
taxlaw-9798	792	8	and	and	CCONJ
taxlaw-9798	792	9	argentina	argentina	PROPN
taxlaw-9798	792	10	require	require	VERB
taxlaw-9798	792	11	the	the	DET
taxlaw-9798	792	12	reporting	reporting	NOUN
taxlaw-9798	792	13	of	of	ADP
taxlaw-9798	792	14	both	both	CCONJ
taxlaw-9798	792	15	domestic	domestic	ADJ
taxlaw-9798	792	16	and	and	CCONJ
taxlaw-9798	792	17	cross	cross	ADJ
taxlaw-9798	792	18	-	-	ADJ
taxlaw-9798	792	19	border	border	ADJ
taxlaw-9798	792	20	transactions	transaction	NOUN
taxlaw-9798	792	21	with	with	ADP
taxlaw-9798	792	22	certain	certain	ADJ
taxlaw-9798	792	23	characteristics.275	characteristics.275	PROPN
taxlaw-9798	792	24	thus	thus	ADV
taxlaw-9798	792	25	,	,	PUNCT
taxlaw-9798	792	26	the	the	DET
taxlaw-9798	792	27	schemes	scheme	NOUN
taxlaw-9798	792	28	that	that	PRON
taxlaw-9798	792	29	must	must	AUX
taxlaw-9798	792	30	be	be	AUX
taxlaw-9798	792	31	reported	report	VERB
taxlaw-9798	792	32	under	under	ADP
taxlaw-9798	792	33	the	the	DET
taxlaw-9798	792	34	newest	new	ADJ
taxlaw-9798	792	35	mdrs	mdr	NOUN
taxlaw-9798	792	36	have	have	VERB
taxlaw-9798	792	37	a	a	DET
taxlaw-9798	792	38	greater	great	ADJ
taxlaw-9798	792	39	focus	focus	NOUN
taxlaw-9798	792	40	on	on	ADP
taxlaw-9798	792	41	cross	cross	ADJ
taxlaw-9798	792	42	-	-	ADJ
taxlaw-9798	792	43	border	border	ADJ
taxlaw-9798	792	44	transactions	transaction	NOUN
taxlaw-9798	792	45	than	than	ADP
taxlaw-9798	792	46	older	old	ADJ
taxlaw-9798	792	47	mdrs	mdr	NOUN
taxlaw-9798	792	48	.	.	PUNCT
taxlaw-9798	793	1	second	second	ADJ
taxlaw-9798	793	2	,	,	PUNCT
taxlaw-9798	793	3	the	the	DET
taxlaw-9798	793	4	multilateral	multilateral	ADJ
taxlaw-9798	793	5	nature	nature	NOUN
taxlaw-9798	793	6	of	of	ADP
taxlaw-9798	793	7	the	the	DET
taxlaw-9798	793	8	newest	new	ADJ
taxlaw-9798	793	9	mdrs	mdr	NOUN
taxlaw-9798	793	10	affects	affect	VERB
taxlaw-9798	793	11	the	the	DET
taxlaw-9798	793	12	types	type	NOUN
taxlaw-9798	793	13	of	of	ADP
taxlaw-9798	793	14	intermediaries	intermediary	NOUN
taxlaw-9798	793	15	that	that	PRON
taxlaw-9798	793	16	are	be	AUX
taxlaw-9798	793	17	required	require	VERB
taxlaw-9798	793	18	to	to	PART
taxlaw-9798	793	19	report	report	VERB
taxlaw-9798	793	20	.	.	PUNCT
taxlaw-9798	794	1	under	under	ADP
taxlaw-9798	794	2	most	most	ADV
taxlaw-9798	794	3	earlier	early	ADJ
taxlaw-9798	794	4	regimes	regime	NOUN
taxlaw-9798	794	5	,	,	PUNCT
taxlaw-9798	794	6	only	only	ADV
taxlaw-9798	794	7	domestic	domestic	ADJ
taxlaw-9798	794	8	intermediaries	intermediary	NOUN
taxlaw-9798	794	9	were	be	AUX
taxlaw-9798	794	10	required	require	VERB
taxlaw-9798	794	11	to	to	PART
taxlaw-9798	794	12	report.276	report.276	VERB
taxlaw-9798	794	13	however	however	ADV
taxlaw-9798	794	14	,	,	PUNCT
taxlaw-9798	794	15	under	under	ADP
taxlaw-9798	794	16	dac	dac	NOUN
taxlaw-9798	794	17	6	6	NUM
taxlaw-9798	794	18	an	an	DET
taxlaw-9798	794	19	intermediary	intermediary	NOUN
taxlaw-9798	794	20	that	that	PRON
taxlaw-9798	794	21	has	have	VERB
taxlaw-9798	794	22	ties	tie	NOUN
taxlaw-9798	794	23	to	to	ADP
taxlaw-9798	794	24	any	any	DET
taxlaw-9798	794	25	eu	eu	PROPN
taxlaw-9798	794	26	member	member	NOUN
taxlaw-9798	794	27	state277	state277	PROPN
taxlaw-9798	794	28	is	be	AUX
taxlaw-9798	794	29	required	require	VERB
taxlaw-9798	794	30	to	to	PART
taxlaw-9798	794	31	report	report	VERB
taxlaw-9798	794	32	a	a	DET
taxlaw-9798	794	33	transaction	transaction	NOUN
taxlaw-9798	794	34	even	even	ADV
taxlaw-9798	794	35	if	if	SCONJ
taxlaw-9798	794	36	the	the	DET
taxlaw-9798	794	37	transaction	transaction	NOUN
taxlaw-9798	794	38	occurs	occur	VERB
taxlaw-9798	794	39	in	in	ADP
taxlaw-9798	794	40	a	a	DET
taxlaw-9798	794	41	member	member	NOUN
taxlaw-9798	794	42	state	state	NOUN
taxlaw-9798	794	43	other	other	ADJ
taxlaw-9798	794	44	than	than	ADP
taxlaw-9798	794	45	that	that	PRON
taxlaw-9798	794	46	which	which	PRON
taxlaw-9798	794	47	the	the	DET
taxlaw-9798	794	48	intermediary	intermediary	NOUN
taxlaw-9798	794	49	has	have	VERB
taxlaw-9798	794	50	ties	tie	NOUN
taxlaw-9798	794	51	to.278	to.278	PRON
taxlaw-9798	794	52	moreover	moreover	ADV
taxlaw-9798	794	53	,	,	PUNCT
taxlaw-9798	794	54	under	under	ADP
taxlaw-9798	794	55	dac	dac	NOUN
taxlaw-9798	794	56	6	6	NUM
taxlaw-9798	794	57	,	,	PUNCT
taxlaw-9798	794	58	intermediaries	intermediary	NOUN
taxlaw-9798	794	59	have	have	VERB
taxlaw-9798	794	60	a	a	DET
taxlaw-9798	794	61	primary	primary	ADJ
taxlaw-9798	794	62	reporting	reporting	NOUN
taxlaw-9798	794	63	obligation	obligation	NOUN
taxlaw-9798	794	64	to	to	ADP
taxlaw-9798	794	65	their	their	PRON
taxlaw-9798	794	66	home	home	NOUN
taxlaw-9798	794	67	member	member	NOUN
taxlaw-9798	794	68	state	state	NOUN
taxlaw-9798	794	69	even	even	ADV
taxlaw-9798	794	70	if	if	SCONJ
taxlaw-9798	794	71	the	the	DET
taxlaw-9798	794	72	transaction	transaction	NOUN
taxlaw-9798	794	73	occurred	occur	VERB
taxlaw-9798	794	74	in	in	ADP
taxlaw-9798	794	75	a	a	DET
taxlaw-9798	794	76	different	different	ADJ
taxlaw-9798	794	77	member	member	NOUN
taxlaw-9798	794	78	state.279	state.279	NOUN
taxlaw-9798	794	79	under	under	ADP
taxlaw-9798	794	80	the	the	DET
taxlaw-9798	794	81	crs	crs	PROPN
taxlaw-9798	794	82	mdrs	mdrs	PROPN
taxlaw-9798	794	83	,	,	PUNCT
taxlaw-9798	794	84	an	an	DET
taxlaw-9798	794	85	intermediary	intermediary	NOUN
taxlaw-9798	794	86	may	may	AUX
taxlaw-9798	794	87	be	be	AUX
taxlaw-9798	794	88	required	require	VERB
taxlaw-9798	794	89	to	to	PART
taxlaw-9798	794	90	report	report	VERB
taxlaw-9798	794	91	to	to	ADP
taxlaw-9798	794	92	their	their	PRON
taxlaw-9798	794	93	home	home	NOUN
taxlaw-9798	794	94	jurisdiction	jurisdiction	NOUN
taxlaw-9798	794	95	if	if	SCONJ
taxlaw-9798	794	96	they	they	PRON
taxlaw-9798	794	97	have	have	AUX
taxlaw-9798	794	98	not	not	PART
taxlaw-9798	794	99	already	already	ADV
taxlaw-9798	794	100	reported	report	VERB
taxlaw-9798	794	101	to	to	ADP
taxlaw-9798	794	102	another	another	DET
taxlaw-9798	794	103	jurisdiction	jurisdiction	NOUN
taxlaw-9798	794	104	in	in	ADP
taxlaw-9798	794	105	which	which	PRON
taxlaw-9798	794	106	they	they	PRON
taxlaw-9798	794	107	have	have	VERB
taxlaw-9798	794	108	a	a	DET
taxlaw-9798	794	109	branch	branch	NOUN
taxlaw-9798	794	110	and	and	CCONJ
taxlaw-9798	794	111	where	where	SCONJ
taxlaw-9798	794	112	the	the	DET
taxlaw-9798	794	113	reportable	reportable	ADJ
taxlaw-9798	794	114	services	service	NOUN
taxlaw-9798	794	115	were	be	AUX
taxlaw-9798	794	116	rendered.280	rendered.280	NOUN
taxlaw-9798	794	117	thus	thus	ADV
taxlaw-9798	794	118	,	,	PUNCT
taxlaw-9798	794	119	both	both	DET
taxlaw-9798	794	120	dac	dac	PROPN
taxlaw-9798	794	121	6	6	NUM
taxlaw-9798	794	122	and	and	CCONJ
taxlaw-9798	794	123	the	the	DET
taxlaw-9798	794	124	crs	crs	PROPN
taxlaw-9798	794	125	mdrs	mdrs	PROPN
taxlaw-9798	794	126	enable	enable	VERB
taxlaw-9798	794	127	tax	tax	NOUN
taxlaw-9798	794	128	authorities	authority	NOUN
taxlaw-9798	794	129	to	to	PART
taxlaw-9798	794	130	identify	identify	VERB
taxlaw-9798	794	131	intermediaries	intermediary	NOUN
taxlaw-9798	794	132	in	in	ADP
taxlaw-9798	794	133	other	other	ADJ
taxlaw-9798	794	134	countries	country	NOUN
taxlaw-9798	794	135	that	that	PRON
taxlaw-9798	794	136	are	be	AUX
taxlaw-9798	794	137	providing	provide	VERB
taxlaw-9798	794	138	services	service	NOUN
taxlaw-9798	794	139	to	to	ADP
taxlaw-9798	794	140	local	local	ADJ
taxlaw-9798	794	141	taxpayers	taxpayer	NOUN
taxlaw-9798	794	142	.	.	PUNCT
taxlaw-9798	795	1	third	third	ADJ
taxlaw-9798	795	2	,	,	PUNCT
taxlaw-9798	795	3	multilateral	multilateral	ADJ
taxlaw-9798	795	4	mdrs	mdr	NOUN
taxlaw-9798	795	5	are	be	AUX
taxlaw-9798	795	6	facilitating	facilitate	VERB
taxlaw-9798	795	7	the	the	DET
taxlaw-9798	795	8	creation	creation	NOUN
taxlaw-9798	795	9	of	of	ADP
taxlaw-9798	795	10	international	international	ADJ
taxlaw-9798	795	11	systems	system	NOUN
taxlaw-9798	795	12	of	of	ADP
taxlaw-9798	795	13	information	information	NOUN
taxlaw-9798	795	14	exchange	exchange	NOUN
taxlaw-9798	795	15	.	.	PUNCT
taxlaw-9798	796	1	in	in	ADP
taxlaw-9798	796	2	order	order	NOUN
taxlaw-9798	796	3	for	for	ADP
taxlaw-9798	796	4	the	the	DET
taxlaw-9798	796	5	aforementioned	aforementioned	ADJ
taxlaw-9798	796	6	reporting	reporting	NOUN
taxlaw-9798	796	7	schemes	scheme	NOUN
taxlaw-9798	796	8	to	to	PART
taxlaw-9798	796	9	function	function	VERB
taxlaw-9798	796	10	effectively	effectively	ADV
taxlaw-9798	796	11	so	so	SCONJ
taxlaw-9798	796	12	that	that	SCONJ
taxlaw-9798	796	13	the	the	DET
taxlaw-9798	796	14	interested	interested	ADJ
taxlaw-9798	796	15	tax	tax	NOUN
taxlaw-9798	796	16	authority	authority	NOUN
taxlaw-9798	796	17	receives	receive	VERB
taxlaw-9798	796	18	the	the	DET
taxlaw-9798	796	19	relevant	relevant	ADJ
taxlaw-9798	796	20	information	information	NOUN
taxlaw-9798	796	21	,	,	PUNCT
taxlaw-9798	796	22	it	it	PRON
taxlaw-9798	796	23	is	be	AUX
taxlaw-9798	796	24	necessary	necessary	ADJ
taxlaw-9798	796	25	for	for	SCONJ
taxlaw-9798	796	26	countries	country	NOUN
taxlaw-9798	796	27	to	to	PART
taxlaw-9798	796	28	have	have	VERB
taxlaw-9798	796	29	in	in	ADP
taxlaw-9798	796	30	place	place	NOUN
taxlaw-9798	796	31	a	a	DET
taxlaw-9798	796	32	method	method	NOUN
taxlaw-9798	796	33	for	for	ADP
taxlaw-9798	796	34	sharing	share	VERB
taxlaw-9798	796	35	tax	tax	NOUN
taxlaw-9798	796	36	information.281	information.281	NOUN
taxlaw-9798	796	37	for	for	ADP
taxlaw-9798	796	38	example	example	NOUN
taxlaw-9798	796	39	,	,	PUNCT
taxlaw-9798	796	40	if	if	SCONJ
taxlaw-9798	796	41	an	an	DET
taxlaw-9798	796	42	intermediary	intermediary	NOUN
taxlaw-9798	796	43	in	in	ADP
taxlaw-9798	796	44	spain	spain	PROPN
taxlaw-9798	796	45	reports	report	VERB
taxlaw-9798	796	46	on	on	ADP
taxlaw-9798	796	47	a	a	DET
taxlaw-9798	796	48	tax	tax	NOUN
taxlaw-9798	796	49	arrangement	arrangement	NOUN
taxlaw-9798	796	50	undertaken	undertake	VERB
taxlaw-9798	796	51	by	by	ADP
taxlaw-9798	796	52	a	a	DET
taxlaw-9798	796	53	taxpayer	taxpayer	NOUN
taxlaw-9798	796	54	that	that	PRON
taxlaw-9798	796	55	is	be	AUX
taxlaw-9798	796	56	resident	resident	ADJ
taxlaw-9798	796	57	in	in	ADP
taxlaw-9798	796	58	germany	germany	PROPN
taxlaw-9798	796	59	,	,	PUNCT
taxlaw-9798	796	60	then	then	ADV
taxlaw-9798	796	61	it	it	PRON
taxlaw-9798	796	62	is	be	AUX
taxlaw-9798	796	63	necessary	necessary	ADJ
taxlaw-9798	796	64	for	for	SCONJ
taxlaw-9798	796	65	some	some	DET
taxlaw-9798	796	66	mechanism	mechanism	NOUN
taxlaw-9798	796	67	to	to	PART
taxlaw-9798	796	68	be	be	AUX
taxlaw-9798	796	69	in	in	ADP
taxlaw-9798	796	70	place	place	NOUN
taxlaw-9798	796	71	for	for	SCONJ
taxlaw-9798	796	72	the	the	DET
taxlaw-9798	796	73	information	information	NOUN
taxlaw-9798	796	74	to	to	PART
taxlaw-9798	796	75	be	be	AUX
taxlaw-9798	796	76	transmitted	transmit	VERB
taxlaw-9798	796	77	from	from	ADP
taxlaw-9798	796	78	spain	spain	PROPN
taxlaw-9798	796	79	to	to	ADP
taxlaw-9798	796	80	the	the	DET
taxlaw-9798	796	81	relevant	relevant	ADJ
taxlaw-9798	796	82	tax	tax	NOUN
taxlaw-9798	796	83	authority	authority	NOUN
taxlaw-9798	796	84	in	in	ADP
taxlaw-9798	796	85	germany	germany	PROPN
taxlaw-9798	796	86	.	.	PUNCT
taxlaw-9798	797	1	both	both	DET
taxlaw-9798	797	2	dac	dac	PROPN
taxlaw-9798	797	3	6	6	NUM
taxlaw-9798	797	4	and	and	CCONJ
taxlaw-9798	797	5	the	the	DET
taxlaw-9798	797	6	crs	crs	PROPN
taxlaw-9798	797	7	mdrs	mdrs	PROPN
taxlaw-9798	797	8	incorporate	incorporate	VERB
taxlaw-9798	797	9	methods	method	NOUN
taxlaw-9798	797	10	for	for	ADP
taxlaw-9798	797	11	jurisdictions	jurisdiction	NOUN
taxlaw-9798	797	12	to	to	PART
taxlaw-9798	797	13	share	share	VERB
taxlaw-9798	797	14	data	datum	NOUN
taxlaw-9798	797	15	with	with	ADP
taxlaw-9798	797	16	each	each	DET
taxlaw-9798	797	17	other.282	other.282	NOUN
taxlaw-9798	797	18	under	under	ADP
taxlaw-9798	797	19	these	these	DET
taxlaw-9798	797	20	regimes	regime	NOUN
taxlaw-9798	797	21	,	,	PUNCT
taxlaw-9798	797	22	intermediaries	intermediary	NOUN
taxlaw-9798	797	23	are	be	AUX
taxlaw-9798	797	24	required	require	VERB
taxlaw-9798	797	25	to	to	PART
taxlaw-9798	797	26	report	report	VERB
taxlaw-9798	797	27	to	to	ADP
taxlaw-9798	797	28	only	only	ADV
taxlaw-9798	797	29	one	one	NUM
taxlaw-9798	797	30	country	country	NOUN
taxlaw-9798	797	31	which	which	PRON
taxlaw-9798	797	32	then	then	ADV
taxlaw-9798	797	33	shares	share	VERB
taxlaw-9798	797	34	this	this	DET
taxlaw-9798	797	35	information	information	NOUN
taxlaw-9798	797	36	with	with	ADP
taxlaw-9798	797	37	other	other	ADJ
taxlaw-9798	797	38	countries	country	NOUN
taxlaw-9798	797	39	within	within	ADP
taxlaw-9798	797	40	the	the	DET
taxlaw-9798	797	41	same	same	ADJ
taxlaw-9798	797	42	regime.283	regime.283	NOUN
taxlaw-9798	797	43	these	these	DET
taxlaw-9798	797	44	changes	change	NOUN
taxlaw-9798	797	45	are	be	AUX
taxlaw-9798	797	46	part	part	NOUN
taxlaw-9798	797	47	of	of	ADP
taxlaw-9798	797	48	broader	broad	ADJ
taxlaw-9798	797	49	trends	trend	NOUN
taxlaw-9798	797	50	in	in	ADP
taxlaw-9798	797	51	international	international	ADJ
taxlaw-9798	797	52	tax	tax	NOUN
taxlaw-9798	797	53	policy	policy	NOUN
taxlaw-9798	797	54	.	.	PUNCT
taxlaw-9798	798	1	as	as	SCONJ
taxlaw-9798	798	2	273	273	NUM
taxlaw-9798	798	3	see	see	NOUN
taxlaw-9798	798	4	supra	supra	PROPN
taxlaw-9798	798	5	note	note	NOUN
taxlaw-9798	798	6	181	181	NUM
taxlaw-9798	798	7	.	.	NOUN
taxlaw-9798	798	8	274	274	NUM
taxlaw-9798	798	9	see	see	VERB
taxlaw-9798	798	10	supra	supra	PROPN
taxlaw-9798	798	11	part	part	NOUN
taxlaw-9798	798	12	iii.b	iii.b	PROPN
taxlaw-9798	798	13	.	.	PUNCT
taxlaw-9798	799	1	275	275	NUM
taxlaw-9798	799	2	see	see	VERB
taxlaw-9798	799	3	supra	supra	PROPN
taxlaw-9798	799	4	part	part	PROPN
taxlaw-9798	799	5	iii.c	iii.c	PROPN
taxlaw-9798	799	6	.	.	PUNCT
taxlaw-9798	799	7	276	276	NUM
taxlaw-9798	799	8	see	see	VERB
taxlaw-9798	799	9	supra	supra	PROPN
taxlaw-9798	799	10	part	part	NOUN
taxlaw-9798	799	11	i	i	PRON
taxlaw-9798	799	12	and	and	CCONJ
taxlaw-9798	799	13	part	part	PROPN
taxlaw-9798	799	14	iii	iii	PROPN
taxlaw-9798	799	15	.	.	PROPN
taxlaw-9798	799	16	277	277	NUM
taxlaw-9798	799	17	see	see	VERB
taxlaw-9798	799	18	supra	supra	PROPN
taxlaw-9798	799	19	note	note	PROPN
taxlaw-9798	799	20	170	170	NUM
taxlaw-9798	799	21	;	;	PUNCT
taxlaw-9798	799	22	dac	dac	PROPN
taxlaw-9798	799	23	6	6	NUM
taxlaw-9798	799	24	,	,	PUNCT
taxlaw-9798	799	25	art	art	NOUN
taxlaw-9798	799	26	.	.	PUNCT
taxlaw-9798	799	27	1(1	1(1	NUM
taxlaw-9798	799	28	)	)	PUNCT
taxlaw-9798	799	29	.	.	PUNCT
taxlaw-9798	800	1	278	278	NUM
taxlaw-9798	800	2	see	see	VERB
taxlaw-9798	800	3	i	i	PRON
taxlaw-9798	800	4	d.	d.	PROPN
taxlaw-9798	800	5	279	279	NUM
taxlaw-9798	800	6	see	see	VERB
taxlaw-9798	800	7	dac	dac	PROPN
taxlaw-9798	800	8	6	6	NUM
taxlaw-9798	800	9	,	,	PUNCT
taxlaw-9798	800	10	supra	supra	ADJ
taxlaw-9798	800	11	note	note	NOUN
taxlaw-9798	800	12	9	9	NUM
taxlaw-9798	800	13	,	,	PUNCT
taxlaw-9798	800	14	art	art	NOUN
taxlaw-9798	800	15	.	.	PUNCT
taxlaw-9798	801	1	1(2	1(2	NUM
taxlaw-9798	801	2	)	)	PUNCT
taxlaw-9798	801	3	.	.	PUNCT
taxlaw-9798	802	1	280	280	NUM
taxlaw-9798	802	2	see	see	VERB
taxlaw-9798	802	3	crs	crs	PROPN
taxlaw-9798	802	4	mdrs	mdrs	PROPN
taxlaw-9798	802	5	,	,	PUNCT
taxlaw-9798	802	6	supra	supra	PROPN
taxlaw-9798	802	7	note	note	NOUN
taxlaw-9798	802	8	9	9	NUM
taxlaw-9798	802	9	,	,	PUNCT
taxlaw-9798	802	10	rule	rule	VERB
taxlaw-9798	802	11	2.1	2.1	NUM
taxlaw-9798	802	12	.	.	PUNCT
taxlaw-9798	802	13	281	281	NUM
taxlaw-9798	802	14	see	see	VERB
taxlaw-9798	802	15	,	,	PUNCT
taxlaw-9798	802	16	e.g.	e.g.	ADV
taxlaw-9798	802	17	,	,	PUNCT
taxlaw-9798	802	18	european	european	PROPN
taxlaw-9798	802	19	commission	commission	PROPN
taxlaw-9798	802	20	,	,	PUNCT
taxlaw-9798	802	21	supra	supra	PROPN
taxlaw-9798	802	22	note	note	NOUN
taxlaw-9798	802	23	197	197	NUM
taxlaw-9798	802	24	,	,	PUNCT
taxlaw-9798	802	25	at	at	ADP
taxlaw-9798	802	26	4	4	NUM
taxlaw-9798	802	27	.	.	NOUN
taxlaw-9798	802	28	282	282	NUM
taxlaw-9798	802	29	for	for	ADP
taxlaw-9798	802	30	dac	dac	NOUN
taxlaw-9798	802	31	6	6	NUM
taxlaw-9798	802	32	,	,	PUNCT
taxlaw-9798	802	33	see	see	VERB
taxlaw-9798	802	34	dac	dac	PROPN
taxlaw-9798	802	35	6	6	NUM
taxlaw-9798	802	36	,	,	PUNCT
taxlaw-9798	802	37	supra	supra	ADJ
taxlaw-9798	802	38	note	note	NOUN
taxlaw-9798	802	39	9	9	NUM
taxlaw-9798	802	40	,	,	PUNCT
taxlaw-9798	802	41	at	at	ADP
taxlaw-9798	802	42	art	art	NOUN
taxlaw-9798	802	43	.	.	PUNCT
taxlaw-9798	803	1	1	1	X
taxlaw-9798	803	2	.	.	X
taxlaw-9798	803	3	for	for	ADP
taxlaw-9798	803	4	the	the	DET
taxlaw-9798	803	5	crs	crs	PROPN
taxlaw-9798	803	6	mdrs	mdrs	PROPN
taxlaw-9798	803	7	,	,	PUNCT
taxlaw-9798	803	8	see	see	VERB
taxlaw-9798	803	9	oecd	oecd	PROPN
taxlaw-9798	803	10	,	,	PUNCT
taxlaw-9798	803	11	supra	supra	PROPN
taxlaw-9798	803	12	note	note	PROPN
taxlaw-9798	803	13	26	26	NUM
taxlaw-9798	803	14	,	,	PUNCT
taxlaw-9798	803	15	and	and	CCONJ
taxlaw-9798	803	16	the	the	DET
taxlaw-9798	803	17	accompanying	accompany	VERB
taxlaw-9798	803	18	text	text	NOUN
taxlaw-9798	803	19	for	for	ADP
taxlaw-9798	803	20	note	note	NOUN
taxlaw-9798	803	21	203	203	NUM
taxlaw-9798	803	22	.	.	PUNCT
taxlaw-9798	804	1	283	283	NUM
taxlaw-9798	804	2	see	see	VERB
taxlaw-9798	804	3	i	i	PRON
taxlaw-9798	804	4	d.	d.	PROPN
taxlaw-9798	804	5	under	under	ADP
taxlaw-9798	804	6	the	the	DET
taxlaw-9798	804	7	crs	crs	PROPN
taxlaw-9798	804	8	mdrs	mdrs	PROPN
taxlaw-9798	804	9	it	it	PRON
taxlaw-9798	804	10	is	be	AUX
taxlaw-9798	804	11	the	the	DET
taxlaw-9798	804	12	responsibility	responsibility	NOUN
taxlaw-9798	804	13	of	of	ADP
taxlaw-9798	804	14	the	the	DET
taxlaw-9798	804	15	country	country	NOUN
taxlaw-9798	804	16	which	which	PRON
taxlaw-9798	804	17	received	receive	VERB
taxlaw-9798	804	18	the	the	DET
taxlaw-9798	804	19	disclosure	disclosure	NOUN
taxlaw-9798	804	20	to	to	PART
taxlaw-9798	804	21	share	share	VERB
taxlaw-9798	804	22	that	that	DET
taxlaw-9798	804	23	information	information	NOUN
taxlaw-9798	804	24	with	with	ADP
taxlaw-9798	804	25	all	all	DET
taxlaw-9798	804	26	other	other	ADJ
taxlaw-9798	804	27	relevant	relevant	ADJ
taxlaw-9798	804	28	countries	country	NOUN
taxlaw-9798	804	29	(	(	PUNCT
taxlaw-9798	804	30	that	that	PRON
taxlaw-9798	804	31	are	be	AUX
taxlaw-9798	804	32	also	also	ADV
taxlaw-9798	804	33	part	part	NOUN
taxlaw-9798	804	34	of	of	ADP
taxlaw-9798	804	35	crs	crs	PROPN
taxlaw-9798	804	36	and	and	CCONJ
taxlaw-9798	804	37	the	the	DET
taxlaw-9798	804	38	crs	crs	PROPN
taxlaw-9798	804	39	mdrs	mdrs	PROPN
taxlaw-9798	804	40	)	)	PUNCT
taxlaw-9798	804	41	.	.	PUNCT
taxlaw-9798	805	1	under	under	ADP
taxlaw-9798	805	2	dac	dac	PROPN
taxlaw-9798	805	3	6	6	NUM
taxlaw-9798	805	4	,	,	PUNCT
taxlaw-9798	805	5	the	the	DET
taxlaw-9798	805	6	disclosure	disclosure	NOUN
taxlaw-9798	805	7	information	information	NOUN
taxlaw-9798	805	8	is	be	AUX
taxlaw-9798	805	9	recorded	record	VERB
taxlaw-9798	805	10	in	in	ADP
taxlaw-9798	805	11	a	a	DET
taxlaw-9798	805	12	central	central	ADJ
taxlaw-9798	805	13	repository	repository	NOUN
taxlaw-9798	805	14	that	that	PRON
taxlaw-9798	805	15	is	be	AUX
taxlaw-9798	805	16	open	open	ADJ
taxlaw-9798	805	17	to	to	ADP
taxlaw-9798	805	18	all	all	DET
taxlaw-9798	805	19	member	member	NOUN
taxlaw-9798	805	20	states	state	NOUN
taxlaw-9798	805	21	of	of	ADP
taxlaw-9798	805	22	the	the	DET
taxlaw-9798	805	23	eu	eu	PROPN
taxlaw-9798	805	24	.	.	PROPN
taxlaw-9798	805	25	2022	2022	NUM
taxlaw-9798	805	26	]	]	PUNCT
taxlaw-9798	805	27	mandatory	mandatory	ADJ
taxlaw-9798	805	28	disclosure	disclosure	NOUN
taxlaw-9798	805	29	rules	rule	VERB
taxlaw-9798	805	30	161	161	NUM
taxlaw-9798	805	31	noted	note	VERB
taxlaw-9798	805	32	by	by	ADP
taxlaw-9798	805	33	ruth	ruth	PROPN
taxlaw-9798	805	34	mason	mason	PROPN
taxlaw-9798	805	35	,	,	PUNCT
taxlaw-9798	805	36	recent	recent	ADJ
taxlaw-9798	805	37	developments	development	NOUN
taxlaw-9798	805	38	in	in	ADP
taxlaw-9798	805	39	international	international	ADJ
taxlaw-9798	805	40	policymaking	policymaking	NOUN
taxlaw-9798	805	41	,	,	PUNCT
taxlaw-9798	805	42	particularly	particularly	ADV
taxlaw-9798	805	43	beps	bep	NOUN
taxlaw-9798	805	44	,	,	PUNCT
taxlaw-9798	805	45	have	have	AUX
taxlaw-9798	805	46	transformed	transform	VERB
taxlaw-9798	805	47	and	and	CCONJ
taxlaw-9798	805	48	multilateralized	multilateralize	VERB
taxlaw-9798	805	49	international	international	PROPN
taxlaw-9798	805	50	taxation.284	taxation.284	PROPN
taxlaw-9798	805	51	international	international	ADJ
taxlaw-9798	805	52	tax	tax	NOUN
taxlaw-9798	805	53	policy	policy	NOUN
taxlaw-9798	805	54	is	be	AUX
taxlaw-9798	805	55	becoming	become	VERB
taxlaw-9798	805	56	more	more	ADV
taxlaw-9798	805	57	multilateral	multilateral	ADJ
taxlaw-9798	805	58	and	and	CCONJ
taxlaw-9798	805	59	the	the	DET
taxlaw-9798	805	60	oecd	oecd	PROPN
taxlaw-9798	805	61	is	be	AUX
taxlaw-9798	805	62	continuing	continue	VERB
taxlaw-9798	805	63	to	to	PART
taxlaw-9798	805	64	play	play	VERB
taxlaw-9798	805	65	a	a	DET
taxlaw-9798	805	66	leading	lead	VERB
taxlaw-9798	805	67	role	role	NOUN
taxlaw-9798	805	68	in	in	ADP
taxlaw-9798	805	69	the	the	DET
taxlaw-9798	805	70	setting	setting	NOUN
taxlaw-9798	805	71	of	of	ADP
taxlaw-9798	805	72	global	global	ADJ
taxlaw-9798	805	73	tax	tax	NOUN
taxlaw-9798	805	74	norms.285	norms.285	NOUN
taxlaw-9798	805	75	these	these	DET
taxlaw-9798	805	76	observations	observation	NOUN
taxlaw-9798	805	77	are	be	AUX
taxlaw-9798	805	78	consistent	consistent	ADJ
taxlaw-9798	805	79	with	with	ADP
taxlaw-9798	805	80	the	the	DET
taxlaw-9798	805	81	changes	change	NOUN
taxlaw-9798	805	82	we	we	PRON
taxlaw-9798	805	83	identify	identify	VERB
taxlaw-9798	805	84	in	in	ADP
taxlaw-9798	805	85	mdrs	mdr	NOUN
taxlaw-9798	805	86	.	.	PUNCT
taxlaw-9798	806	1	in	in	ADP
taxlaw-9798	806	2	particular	particular	ADJ
taxlaw-9798	806	3	,	,	PUNCT
taxlaw-9798	806	4	norm	norm	NOUN
taxlaw-9798	806	5	-	-	PUNCT
taxlaw-9798	806	6	setting	setting	NOUN
taxlaw-9798	806	7	for	for	ADP
taxlaw-9798	806	8	mdrs	mdr	NOUN
taxlaw-9798	806	9	is	be	AUX
taxlaw-9798	806	10	being	be	AUX
taxlaw-9798	806	11	led	lead	VERB
taxlaw-9798	806	12	by	by	ADP
taxlaw-9798	806	13	the	the	DET
taxlaw-9798	806	14	oecd	oecd	PROPN
taxlaw-9798	806	15	and	and	CCONJ
taxlaw-9798	806	16	eu	eu	PROPN
taxlaw-9798	806	17	,	,	PUNCT
taxlaw-9798	806	18	and	and	CCONJ
taxlaw-9798	806	19	mdrs	mdr	NOUN
taxlaw-9798	806	20	are	be	AUX
taxlaw-9798	806	21	promoting	promote	VERB
taxlaw-9798	806	22	a	a	DET
taxlaw-9798	806	23	multilateral	multilateral	ADJ
taxlaw-9798	806	24	mechanism	mechanism	NOUN
taxlaw-9798	806	25	to	to	PART
taxlaw-9798	806	26	address	address	VERB
taxlaw-9798	806	27	international	international	ADJ
taxlaw-9798	806	28	tax	tax	NOUN
taxlaw-9798	806	29	challenges	challenge	NOUN
taxlaw-9798	806	30	.	.	PUNCT
taxlaw-9798	807	1	additionally	additionally	ADV
taxlaw-9798	807	2	,	,	PUNCT
taxlaw-9798	807	3	multilateral	multilateral	ADJ
taxlaw-9798	807	4	mdrs	mdr	NOUN
taxlaw-9798	807	5	increase	increase	VERB
taxlaw-9798	807	6	transparency	transparency	NOUN
taxlaw-9798	807	7	across	across	ADP
taxlaw-9798	807	8	jurisdictions	jurisdiction	NOUN
taxlaw-9798	807	9	,	,	PUNCT
taxlaw-9798	807	10	complementing	complement	VERB
taxlaw-9798	807	11	other	other	ADJ
taxlaw-9798	807	12	transparency	transparency	NOUN
taxlaw-9798	807	13	enhancing	enhance	VERB
taxlaw-9798	807	14	regimes	regime	NOUN
taxlaw-9798	807	15	such	such	ADJ
taxlaw-9798	807	16	as	as	ADP
taxlaw-9798	807	17	crs	crs	PROPN
taxlaw-9798	807	18	,	,	PUNCT
taxlaw-9798	807	19	country	country	NOUN
taxlaw-9798	807	20	-	-	PUNCT
taxlaw-9798	807	21	by	by	ADP
taxlaw-9798	807	22	-	-	PUNCT
taxlaw-9798	807	23	country	country	NOUN
taxlaw-9798	807	24	reporting	reporting	NOUN
taxlaw-9798	807	25	,	,	PUNCT
taxlaw-9798	807	26	and	and	CCONJ
taxlaw-9798	807	27	the	the	DET
taxlaw-9798	807	28	automatic	automatic	ADJ
taxlaw-9798	807	29	exchange	exchange	NOUN
taxlaw-9798	807	30	of	of	ADP
taxlaw-9798	807	31	tax	tax	NOUN
taxlaw-9798	807	32	rulings.286	rulings.286	NOUN
taxlaw-9798	807	33	v.	v.	ADP
taxlaw-9798	807	34	the	the	DET
taxlaw-9798	807	35	path	path	NOUN
taxlaw-9798	807	36	ahead	ahead	ADV
taxlaw-9798	807	37	for	for	ADP
taxlaw-9798	807	38	mdrs	mdrs	PROPN
taxlaw-9798	807	39	mdrs	mdr	NOUN
taxlaw-9798	807	40	have	have	AUX
taxlaw-9798	807	41	grown	grow	VERB
taxlaw-9798	807	42	and	and	CCONJ
taxlaw-9798	807	43	expanded	expand	VERB
taxlaw-9798	807	44	over	over	ADP
taxlaw-9798	807	45	the	the	DET
taxlaw-9798	807	46	past	past	ADJ
taxlaw-9798	807	47	four	four	NUM
taxlaw-9798	807	48	decades	decade	NOUN
taxlaw-9798	807	49	with	with	ADP
taxlaw-9798	807	50	a	a	DET
taxlaw-9798	807	51	rapid	rapid	ADJ
taxlaw-9798	807	52	acceleration	acceleration	NOUN
taxlaw-9798	807	53	of	of	ADP
taxlaw-9798	807	54	these	these	DET
taxlaw-9798	807	55	trends	trend	NOUN
taxlaw-9798	807	56	in	in	ADP
taxlaw-9798	807	57	the	the	DET
taxlaw-9798	807	58	past	past	ADJ
taxlaw-9798	807	59	six	six	NUM
taxlaw-9798	807	60	years	year	NOUN
taxlaw-9798	807	61	.	.	PUNCT
taxlaw-9798	808	1	as	as	SCONJ
taxlaw-9798	808	2	we	we	PRON
taxlaw-9798	808	3	have	have	AUX
taxlaw-9798	808	4	shown	show	VERB
taxlaw-9798	808	5	in	in	ADP
taxlaw-9798	808	6	the	the	DET
taxlaw-9798	808	7	previous	previous	ADJ
taxlaw-9798	808	8	part	part	NOUN
taxlaw-9798	808	9	,	,	PUNCT
taxlaw-9798	808	10	these	these	DET
taxlaw-9798	808	11	trends	trend	NOUN
taxlaw-9798	808	12	are	be	AUX
taxlaw-9798	808	13	directly	directly	ADV
taxlaw-9798	808	14	tied	tie	VERB
taxlaw-9798	808	15	to	to	ADP
taxlaw-9798	808	16	broader	broad	ADJ
taxlaw-9798	808	17	movements	movement	NOUN
taxlaw-9798	808	18	in	in	ADP
taxlaw-9798	808	19	international	international	ADJ
taxlaw-9798	808	20	tax	tax	NOUN
taxlaw-9798	808	21	policy	policy	NOUN
taxlaw-9798	808	22	.	.	PUNCT
taxlaw-9798	809	1	if	if	SCONJ
taxlaw-9798	809	2	these	these	DET
taxlaw-9798	809	3	broader	broad	ADJ
taxlaw-9798	809	4	international	international	ADJ
taxlaw-9798	809	5	trends	trend	NOUN
taxlaw-9798	809	6	continue	continue	VERB
taxlaw-9798	809	7	,	,	PUNCT
taxlaw-9798	809	8	it	it	PRON
taxlaw-9798	809	9	is	be	AUX
taxlaw-9798	809	10	likely	likely	ADJ
taxlaw-9798	809	11	that	that	SCONJ
taxlaw-9798	809	12	the	the	DET
taxlaw-9798	809	13	expansion	expansion	NOUN
taxlaw-9798	809	14	,	,	PUNCT
taxlaw-9798	809	15	proliferation	proliferation	NOUN
taxlaw-9798	809	16	,	,	PUNCT
taxlaw-9798	809	17	and	and	CCONJ
taxlaw-9798	809	18	internationalization	internationalization	NOUN
taxlaw-9798	809	19	of	of	ADP
taxlaw-9798	809	20	mdrs	mdrs	PROPN
taxlaw-9798	809	21	will	will	AUX
taxlaw-9798	809	22	continue	continue	VERB
taxlaw-9798	809	23	as	as	ADV
taxlaw-9798	809	24	well	well	ADV
taxlaw-9798	809	25	.	.	PUNCT
taxlaw-9798	810	1	several	several	ADJ
taxlaw-9798	810	2	factors	factor	NOUN
taxlaw-9798	810	3	may	may	AUX
taxlaw-9798	810	4	accelerate	accelerate	VERB
taxlaw-9798	810	5	the	the	DET
taxlaw-9798	810	6	adoption	adoption	NOUN
taxlaw-9798	810	7	of	of	ADP
taxlaw-9798	810	8	mdrs	mdrs	PROPN
taxlaw-9798	810	9	.	.	PUNCT
taxlaw-9798	811	1	one	one	NUM
taxlaw-9798	811	2	factor	factor	NOUN
taxlaw-9798	811	3	is	be	AUX
taxlaw-9798	811	4	potential	potential	ADJ
taxlaw-9798	811	5	pressure	pressure	NOUN
taxlaw-9798	811	6	from	from	ADP
taxlaw-9798	811	7	the	the	DET
taxlaw-9798	811	8	oecd	oecd	PROPN
taxlaw-9798	811	9	.	.	PUNCT
taxlaw-9798	812	1	although	although	SCONJ
taxlaw-9798	812	2	the	the	DET
taxlaw-9798	812	3	adoption	adoption	NOUN
taxlaw-9798	812	4	of	of	ADP
taxlaw-9798	812	5	the	the	DET
taxlaw-9798	812	6	crs	crs	PROPN
taxlaw-9798	812	7	mdrs	mdrs	PROPN
taxlaw-9798	812	8	is	be	AUX
taxlaw-9798	812	9	currently	currently	ADV
taxlaw-9798	812	10	voluntary	voluntary	ADJ
taxlaw-9798	812	11	,	,	PUNCT
taxlaw-9798	812	12	countries	country	NOUN
taxlaw-9798	812	13	may	may	AUX
taxlaw-9798	812	14	come	come	VERB
taxlaw-9798	812	15	under	under	ADP
taxlaw-9798	812	16	pressure	pressure	NOUN
taxlaw-9798	812	17	from	from	ADP
taxlaw-9798	812	18	the	the	DET
taxlaw-9798	812	19	oecd	oecd	PROPN
taxlaw-9798	812	20	to	to	PART
taxlaw-9798	812	21	adopt	adopt	VERB
taxlaw-9798	812	22	crs	crs	PROPN
taxlaw-9798	812	23	mdrs	mdrs	PROPN
taxlaw-9798	812	24	or	or	CCONJ
taxlaw-9798	812	25	a	a	DET
taxlaw-9798	812	26	similarly	similarly	ADV
taxlaw-9798	812	27	effective	effective	ADJ
taxlaw-9798	812	28	anti	anti	ADJ
taxlaw-9798	812	29	-	-	ADJ
taxlaw-9798	812	30	crs	crs	ADJ
taxlaw-9798	812	31	avoidance	avoidance	NOUN
taxlaw-9798	812	32	measure	measure	NOUN
taxlaw-9798	812	33	.	.	PUNCT
taxlaw-9798	813	1	crs	crs	PROPN
taxlaw-9798	813	2	already	already	ADV
taxlaw-9798	813	3	requires	require	VERB
taxlaw-9798	813	4	that	that	SCONJ
taxlaw-9798	813	5	jurisdictions	jurisdiction	NOUN
taxlaw-9798	813	6	implementing	implement	VERB
taxlaw-9798	813	7	crs	crs	PROPN
taxlaw-9798	813	8	have	have	VERB
taxlaw-9798	813	9	“	"	PUNCT
taxlaw-9798	813	10	rules	rule	NOUN
taxlaw-9798	813	11	to	to	PART
taxlaw-9798	813	12	prevent	prevent	VERB
taxlaw-9798	813	13	any	any	DET
taxlaw-9798	813	14	financial	financial	ADJ
taxlaw-9798	813	15	institutions	institution	NOUN
taxlaw-9798	813	16	,	,	PUNCT
taxlaw-9798	813	17	persons	person	NOUN
taxlaw-9798	813	18	or	or	CCONJ
taxlaw-9798	813	19	intermediaries	intermediary	NOUN
taxlaw-9798	813	20	from	from	ADP
taxlaw-9798	813	21	adopting	adopt	VERB
taxlaw-9798	813	22	practices	practice	NOUN
taxlaw-9798	813	23	intended	intend	VERB
taxlaw-9798	813	24	to	to	PART
taxlaw-9798	813	25	circumvent	circumvent	VERB
taxlaw-9798	813	26	the	the	DET
taxlaw-9798	813	27	reporting	reporting	NOUN
taxlaw-9798	813	28	and	and	CCONJ
taxlaw-9798	813	29	due	due	ADJ
taxlaw-9798	813	30	diligence	diligence	NOUN
taxlaw-9798	813	31	procedures	procedure	NOUN
taxlaw-9798	813	32	.	.	PUNCT
taxlaw-9798	813	33	”287	”287	NOUN
taxlaw-9798	814	1	thus	thus	ADV
taxlaw-9798	814	2	,	,	PUNCT
taxlaw-9798	814	3	the	the	DET
taxlaw-9798	814	4	oecd	oecd	PROPN
taxlaw-9798	814	5	may	may	AUX
taxlaw-9798	814	6	require	require	VERB
taxlaw-9798	814	7	in	in	ADP
taxlaw-9798	814	8	the	the	DET
taxlaw-9798	814	9	future	future	NOUN
taxlaw-9798	814	10	that	that	SCONJ
taxlaw-9798	814	11	crs	crs	NOUN
taxlaw-9798	814	12	-	-	PUNCT
taxlaw-9798	814	13	implementing	implement	VERB
taxlaw-9798	814	14	countries	country	NOUN
taxlaw-9798	814	15	adopt	adopt	VERB
taxlaw-9798	814	16	either	either	CCONJ
taxlaw-9798	814	17	the	the	DET
taxlaw-9798	814	18	crs	crs	PROPN
taxlaw-9798	814	19	mdrs	mdrs	PROPN
taxlaw-9798	814	20	or	or	CCONJ
taxlaw-9798	814	21	similarly	similarly	ADV
taxlaw-9798	814	22	effective	effective	ADJ
taxlaw-9798	814	23	rules	rule	NOUN
taxlaw-9798	814	24	against	against	ADP
taxlaw-9798	814	25	crs	crs	PROPN
taxlaw-9798	814	26	avoidance	avoidance	NOUN
taxlaw-9798	814	27	.	.	PUNCT
taxlaw-9798	815	1	such	such	DET
taxlaw-9798	815	2	a	a	DET
taxlaw-9798	815	3	requirement	requirement	NOUN
taxlaw-9798	815	4	would	would	AUX
taxlaw-9798	815	5	likely	likely	ADV
taxlaw-9798	815	6	result	result	VERB
taxlaw-9798	815	7	in	in	ADP
taxlaw-9798	815	8	a	a	DET
taxlaw-9798	815	9	wide	wide	ADJ
taxlaw-9798	815	10	-	-	PUNCT
taxlaw-9798	815	11	scale	scale	NOUN
taxlaw-9798	815	12	international	international	ADJ
taxlaw-9798	815	13	adoption	adoption	NOUN
taxlaw-9798	815	14	of	of	ADP
taxlaw-9798	815	15	crs	crs	PROPN
taxlaw-9798	815	16	mdrs	mdrs	PROPN
taxlaw-9798	815	17	.	.	PUNCT
taxlaw-9798	816	1	the	the	DET
taxlaw-9798	816	2	fact	fact	NOUN
taxlaw-9798	816	3	that	that	SCONJ
taxlaw-9798	816	4	the	the	DET
taxlaw-9798	816	5	eu	eu	PROPN
taxlaw-9798	816	6	member	member	NOUN
taxlaw-9798	816	7	states	state	NOUN
taxlaw-9798	816	8	,	,	PUNCT
taxlaw-9798	816	9	the	the	DET
taxlaw-9798	816	10	united	united	ADJ
taxlaw-9798	816	11	kingdom	kingdom	PROPN
taxlaw-9798	816	12	,	,	PUNCT
taxlaw-9798	816	13	jersey	jersey	PROPN
taxlaw-9798	816	14	,	,	PUNCT
taxlaw-9798	816	15	guernsey	guernsey	PROPN
taxlaw-9798	816	16	,	,	PUNCT
taxlaw-9798	816	17	and	and	CCONJ
taxlaw-9798	816	18	the	the	DET
taxlaw-9798	816	19	isle	isle	NOUN
taxlaw-9798	816	20	of	of	ADP
taxlaw-9798	816	21	man	man	PROPN
taxlaw-9798	816	22	have	have	AUX
taxlaw-9798	816	23	all	all	ADV
taxlaw-9798	816	24	adopted	adopt	VERB
taxlaw-9798	816	25	or	or	CCONJ
taxlaw-9798	816	26	are	be	AUX
taxlaw-9798	816	27	in	in	ADP
taxlaw-9798	816	28	the	the	DET
taxlaw-9798	816	29	process	process	NOUN
taxlaw-9798	816	30	of	of	ADP
taxlaw-9798	816	31	adopting	adopt	VERB
taxlaw-9798	816	32	the	the	DET
taxlaw-9798	816	33	crs	crs	PROPN
taxlaw-9798	816	34	mdrs	mdrs	PROPN
taxlaw-9798	816	35	may	may	AUX
taxlaw-9798	816	36	indicate	indicate	VERB
taxlaw-9798	816	37	that	that	SCONJ
taxlaw-9798	816	38	these	these	DET
taxlaw-9798	816	39	rules	rule	NOUN
taxlaw-9798	816	40	are	be	AUX
taxlaw-9798	816	41	on	on	ADP
taxlaw-9798	816	42	track	track	NOUN
taxlaw-9798	816	43	to	to	ADP
taxlaw-9798	816	44	becoming	become	VERB
taxlaw-9798	816	45	a	a	DET
taxlaw-9798	816	46	widely	widely	ADV
taxlaw-9798	816	47	adopted	adopt	VERB
taxlaw-9798	816	48	international	international	ADJ
taxlaw-9798	816	49	tax	tax	NOUN
taxlaw-9798	816	50	standard.288	standard.288	NOUN
taxlaw-9798	816	51	another	another	DET
taxlaw-9798	816	52	factor	factor	NOUN
taxlaw-9798	816	53	is	be	AUX
taxlaw-9798	816	54	a	a	DET
taxlaw-9798	816	55	potential	potential	ADJ
taxlaw-9798	816	56	eu	eu	NOUN
taxlaw-9798	816	57	blacklisting	blacklisting	NOUN
taxlaw-9798	816	58	of	of	ADP
taxlaw-9798	816	59	jurisdictions	jurisdiction	NOUN
taxlaw-9798	816	60	that	that	PRON
taxlaw-9798	816	61	do	do	AUX
taxlaw-9798	816	62	not	not	PART
taxlaw-9798	816	63	adopt	adopt	VERB
taxlaw-9798	816	64	certain	certain	ADJ
taxlaw-9798	816	65	mdrs.289	mdrs.289	NOUN
taxlaw-9798	816	66	for	for	ADP
taxlaw-9798	816	67	example	example	NOUN
taxlaw-9798	816	68	,	,	PUNCT
taxlaw-9798	816	69	the	the	DET
taxlaw-9798	816	70	eu	eu	PROPN
taxlaw-9798	816	71	may	may	AUX
taxlaw-9798	816	72	announce	announce	VERB
taxlaw-9798	816	73	in	in	ADP
taxlaw-9798	816	74	the	the	DET
taxlaw-9798	816	75	future	future	NOUN
taxlaw-9798	816	76	that	that	SCONJ
taxlaw-9798	816	77	284	284	NUM
taxlaw-9798	816	78	see	see	VERB
taxlaw-9798	816	79	mason	mason	PROPN
taxlaw-9798	816	80	,	,	PUNCT
taxlaw-9798	816	81	supra	supra	PROPN
taxlaw-9798	816	82	note	note	PROPN
taxlaw-9798	816	83	11	11	NUM
taxlaw-9798	816	84	.	.	NOUN
taxlaw-9798	816	85	285	285	NUM
taxlaw-9798	816	86	see	see	VERB
taxlaw-9798	816	87	i	i	PRON
taxlaw-9798	816	88	d.	d.	PROPN
taxlaw-9798	816	89	286	286	NUM
taxlaw-9798	816	90	for	for	ADP
taxlaw-9798	816	91	further	further	ADJ
taxlaw-9798	816	92	discussion	discussion	NOUN
taxlaw-9798	816	93	on	on	ADP
taxlaw-9798	816	94	crs	crs	PROPN
taxlaw-9798	816	95	,	,	PUNCT
taxlaw-9798	816	96	cbcr	cbcr	VERB
taxlaw-9798	816	97	,	,	PUNCT
taxlaw-9798	816	98	and	and	CCONJ
taxlaw-9798	816	99	automatic	automatic	ADJ
taxlaw-9798	816	100	exchange	exchange	NOUN
taxlaw-9798	816	101	of	of	ADP
taxlaw-9798	816	102	tax	tax	NOUN
taxlaw-9798	816	103	rulings	ruling	NOUN
taxlaw-9798	816	104	,	,	PUNCT
taxlaw-9798	816	105	see	see	VERB
taxlaw-9798	816	106	crs	crs	PROPN
taxlaw-9798	816	107	,	,	PUNCT
taxlaw-9798	816	108	supra	supra	PROPN
taxlaw-9798	816	109	note	note	PROPN
taxlaw-9798	816	110	191	191	NUM
taxlaw-9798	816	111	;	;	PUNCT
taxlaw-9798	816	112	elisa	elisa	PROPN
taxlaw-9798	816	113	casi	casi	PROPN
taxlaw-9798	816	114	,	,	PUNCT
taxlaw-9798	816	115	christoph	christoph	PROPN
taxlaw-9798	816	116	spengel	spengel	PROPN
taxlaw-9798	816	117	&	&	CCONJ
taxlaw-9798	816	118	barbara	barbara	PROPN
taxlaw-9798	816	119	m.b	m.b	PROPN
taxlaw-9798	816	120	.	.	PROPN
taxlaw-9798	816	121	stage	stage	NOUN
taxlaw-9798	816	122	,	,	PUNCT
taxlaw-9798	816	123	cross	cross	ADJ
taxlaw-9798	816	124	-	-	ADJ
taxlaw-9798	816	125	border	border	ADJ
taxlaw-9798	816	126	tax	tax	NOUN
taxlaw-9798	816	127	evasion	evasion	NOUN
taxlaw-9798	816	128	after	after	ADP
taxlaw-9798	816	129	the	the	DET
taxlaw-9798	816	130	common	common	ADJ
taxlaw-9798	816	131	reporting	reporting	NOUN
taxlaw-9798	816	132	standard	standard	NOUN
taxlaw-9798	816	133	:	:	PUNCT
taxlaw-9798	816	134	game	game	NOUN
taxlaw-9798	816	135	over	over	ADP
taxlaw-9798	816	136	?	?	PUNCT
taxlaw-9798	817	1	190	190	NUM
taxlaw-9798	817	2	j.	j.	PROPN
taxlaw-9798	817	3	pub	pub	PROPN
taxlaw-9798	817	4	.	.	PUNCT
taxlaw-9798	818	1	econ	econ	PROPN
taxlaw-9798	818	2	.	.	PUNCT
taxlaw-9798	819	1	(	(	PUNCT
taxlaw-9798	819	2	2020	2020	NUM
taxlaw-9798	819	3	)	)	PUNCT
taxlaw-9798	819	4	;	;	PUNCT
taxlaw-9798	819	5	michelle	michelle	PROPN
taxlaw-9798	819	6	hanlon	hanlon	PROPN
taxlaw-9798	819	7	,	,	PUNCT
taxlaw-9798	819	8	country	country	NOUN
taxlaw-9798	819	9	-	-	PUNCT
taxlaw-9798	819	10	by	by	ADP
taxlaw-9798	819	11	-	-	PUNCT
taxlaw-9798	819	12	country	country	NOUN
taxlaw-9798	819	13	reporting	reporting	NOUN
taxlaw-9798	819	14	and	and	CCONJ
taxlaw-9798	819	15	the	the	DET
taxlaw-9798	819	16	international	international	ADJ
taxlaw-9798	819	17	allocation	allocation	NOUN
taxlaw-9798	819	18	of	of	ADP
taxlaw-9798	819	19	taxing	tax	VERB
taxlaw-9798	819	20	rights	right	NOUN
taxlaw-9798	819	21	,	,	PUNCT
taxlaw-9798	819	22	72	72	NUM
taxlaw-9798	819	23	bull	bull	NOUN
taxlaw-9798	819	24	.	.	PUNCT
taxlaw-9798	820	1	for	for	ADP
taxlaw-9798	820	2	int’l	int’l	NOUN
taxlaw-9798	820	3	tax’n	tax’n	NUM
taxlaw-9798	820	4	(	(	PUNCT
taxlaw-9798	820	5	2018	2018	NUM
taxlaw-9798	820	6	)	)	PUNCT
taxlaw-9798	820	7	;	;	PUNCT
taxlaw-9798	820	8	anjana	anjana	PROPN
taxlaw-9798	820	9	haines	haines	PROPN
taxlaw-9798	820	10	,	,	PUNCT
taxlaw-9798	820	11	no	no	DET
taxlaw-9798	820	12	more	more	ADV
taxlaw-9798	820	13	secret	secret	ADJ
taxlaw-9798	820	14	tax	tax	NOUN
taxlaw-9798	820	15	rulings	ruling	NOUN
taxlaw-9798	820	16	in	in	ADP
taxlaw-9798	820	17	the	the	DET
taxlaw-9798	820	18	eu	eu	PROPN
taxlaw-9798	820	19	?	?	PROPN
taxlaw-9798	820	20	,	,	PUNCT
taxlaw-9798	820	21	int’l	int’l	NUM
taxlaw-9798	820	22	tax	tax	NOUN
taxlaw-9798	820	23	rev	rev	X
taxlaw-9798	820	24	.	.	PUNCT
taxlaw-9798	820	25	(	(	PUNCT
taxlaw-9798	820	26	2017	2017	NUM
taxlaw-9798	820	27	)	)	PUNCT
taxlaw-9798	820	28	.	.	PUNCT
taxlaw-9798	821	1	287	287	NUM
taxlaw-9798	821	2	crs	crs	PROPN
taxlaw-9798	821	3	,	,	PUNCT
taxlaw-9798	821	4	supra	supra	PROPN
taxlaw-9798	821	5	note	note	NOUN
taxlaw-9798	821	6	191	191	NUM
taxlaw-9798	821	7	,	,	PUNCT
taxlaw-9798	821	8	at	at	ADP
taxlaw-9798	821	9	61	61	NUM
taxlaw-9798	821	10	.	.	PUNCT
taxlaw-9798	821	11	288	288	NUM
taxlaw-9798	821	12	see	see	VERB
taxlaw-9798	821	13	leigh	leigh	PROPN
taxlaw-9798	821	14	-	-	PUNCT
taxlaw-9798	821	15	alexandra	alexandra	PROPN
taxlaw-9798	821	16	basha	basha	PROPN
taxlaw-9798	821	17	,	,	PUNCT
taxlaw-9798	821	18	overview	overview	VERB
taxlaw-9798	821	19	on	on	ADP
taxlaw-9798	821	20	recent	recent	ADJ
taxlaw-9798	821	21	developments	development	NOUN
taxlaw-9798	821	22	for	for	ADP
taxlaw-9798	821	23	the	the	DET
taxlaw-9798	821	24	legislation	legislation	NOUN
taxlaw-9798	821	25	,	,	PUNCT
taxlaw-9798	821	26	regulatory	regulatory	ADJ
taxlaw-9798	821	27	and	and	CCONJ
taxlaw-9798	821	28	anti	anti	ADJ
taxlaw-9798	821	29	-	-	ADJ
taxlaw-9798	821	30	money	money	NOUN
taxlaw-9798	821	31	laundering	launder	VERB
taxlaw-9798	821	32	us	we	PRON
taxlaw-9798	821	33	update	update	NOUN
taxlaw-9798	821	34	,	,	PUNCT
taxlaw-9798	821	35	25	25	NUM
taxlaw-9798	821	36	tr	tr	VERB
taxlaw-9798	821	37	.	.	PROPN
taxlaw-9798	821	38	&	&	CCONJ
taxlaw-9798	821	39	trustees	trustee	NOUN
taxlaw-9798	821	40	138	138	NUM
taxlaw-9798	821	41	,	,	PUNCT
taxlaw-9798	821	42	146	146	NUM
taxlaw-9798	821	43	(	(	PUNCT
taxlaw-9798	821	44	feb	feb	PROPN
taxlaw-9798	821	45	.	.	PROPN
taxlaw-9798	821	46	2019	2019	NUM
taxlaw-9798	821	47	)	)	PUNCT
taxlaw-9798	821	48	(	(	PUNCT
taxlaw-9798	821	49	“	"	PUNCT
taxlaw-9798	821	50	although	although	SCONJ
taxlaw-9798	821	51	countries	country	NOUN
taxlaw-9798	821	52	are	be	AUX
taxlaw-9798	821	53	not	not	PART
taxlaw-9798	821	54	obligated	obligate	VERB
taxlaw-9798	821	55	to	to	PART
taxlaw-9798	821	56	adopt	adopt	VERB
taxlaw-9798	821	57	the	the	DET
taxlaw-9798	821	58	mandatory	mandatory	ADJ
taxlaw-9798	821	59	disclosure	disclosure	NOUN
taxlaw-9798	821	60	rules	rule	NOUN
taxlaw-9798	821	61	,	,	PUNCT
taxlaw-9798	821	62	it	it	PRON
taxlaw-9798	821	63	appears	appear	VERB
taxlaw-9798	821	64	likely	likely	ADJ
taxlaw-9798	821	65	,	,	PUNCT
taxlaw-9798	821	66	that	that	SCONJ
taxlaw-9798	821	67	,	,	PUNCT
taxlaw-9798	821	68	over	over	ADP
taxlaw-9798	821	69	time	time	NOUN
taxlaw-9798	821	70	,	,	PUNCT
taxlaw-9798	821	71	many	many	ADJ
taxlaw-9798	821	72	countries	country	NOUN
taxlaw-9798	821	73	will	will	AUX
taxlaw-9798	821	74	adopt	adopt	VERB
taxlaw-9798	821	75	them	they	PRON
taxlaw-9798	821	76	and	and	CCONJ
taxlaw-9798	821	77	that	that	SCONJ
taxlaw-9798	821	78	they	they	PRON
taxlaw-9798	821	79	will	will	AUX
taxlaw-9798	821	80	become	become	VERB
taxlaw-9798	821	81	part	part	NOUN
taxlaw-9798	821	82	of	of	ADP
taxlaw-9798	821	83	the	the	DET
taxlaw-9798	821	84	international	international	ADJ
taxlaw-9798	821	85	norms	norm	NOUN
taxlaw-9798	821	86	.	.	PUNCT
taxlaw-9798	821	87	”	"	PUNCT
taxlaw-9798	821	88	)	)	PUNCT
taxlaw-9798	821	89	.	.	PUNCT
taxlaw-9798	822	1	289	289	NUM
taxlaw-9798	822	2	council	council	NOUN
taxlaw-9798	822	3	conclusions	conclusion	NOUN
taxlaw-9798	822	4	on	on	ADP
taxlaw-9798	822	5	the	the	DET
taxlaw-9798	822	6	criteria	criterion	NOUN
taxlaw-9798	822	7	for	for	ADP
taxlaw-9798	822	8	and	and	CCONJ
taxlaw-9798	822	9	process	process	NOUN
taxlaw-9798	822	10	leading	lead	VERB
taxlaw-9798	822	11	to	to	ADP
taxlaw-9798	822	12	the	the	DET
taxlaw-9798	822	13	establishment	establishment	NOUN
taxlaw-9798	822	14	of	of	ADP
taxlaw-9798	822	15	the	the	DET
taxlaw-9798	822	16	eu	eu	PROPN
taxlaw-9798	822	17	162	162	PROPN
taxlaw-9798	822	18	columbia	columbia	PROPN
taxlaw-9798	822	19	journal	journal	PROPN
taxlaw-9798	822	20	of	of	ADP
taxlaw-9798	822	21	tax	tax	NOUN
taxlaw-9798	822	22	law	law	NOUN
taxlaw-9798	823	1	[	[	X
taxlaw-9798	823	2	vol	vol	NOUN
taxlaw-9798	823	3	:	:	PUNCT
taxlaw-9798	823	4	13:2	13:2	NUM
taxlaw-9798	823	5	jurisdictions	jurisdiction	NOUN
taxlaw-9798	823	6	that	that	PRON
taxlaw-9798	823	7	do	do	AUX
taxlaw-9798	823	8	not	not	PART
taxlaw-9798	823	9	adopt	adopt	VERB
taxlaw-9798	823	10	crs	crs	NOUN
taxlaw-9798	823	11	mdrs	mdr	NOUN
taxlaw-9798	823	12	would	would	AUX
taxlaw-9798	823	13	be	be	AUX
taxlaw-9798	823	14	blacklisted	blacklist	VERB
taxlaw-9798	823	15	as	as	ADP
taxlaw-9798	823	16	non	non	ADJ
taxlaw-9798	823	17	-	-	ADJ
taxlaw-9798	823	18	cooperative	cooperative	ADJ
taxlaw-9798	823	19	tax	tax	NOUN
taxlaw-9798	823	20	jurisdictions	jurisdiction	NOUN
taxlaw-9798	823	21	.	.	PUNCT
taxlaw-9798	824	1	the	the	DET
taxlaw-9798	824	2	eu	eu	PROPN
taxlaw-9798	824	3	has	have	AUX
taxlaw-9798	824	4	shown	show	VERB
taxlaw-9798	824	5	that	that	SCONJ
taxlaw-9798	824	6	it	it	PRON
taxlaw-9798	824	7	is	be	AUX
taxlaw-9798	824	8	willing	willing	ADJ
taxlaw-9798	824	9	to	to	PART
taxlaw-9798	824	10	use	use	VERB
taxlaw-9798	824	11	the	the	DET
taxlaw-9798	824	12	blacklisting	blacklisting	NOUN
taxlaw-9798	824	13	threat	threat	NOUN
taxlaw-9798	824	14	as	as	ADP
taxlaw-9798	824	15	a	a	DET
taxlaw-9798	824	16	means	means	NOUN
taxlaw-9798	824	17	to	to	PART
taxlaw-9798	824	18	force	force	VERB
taxlaw-9798	824	19	other	other	ADJ
taxlaw-9798	824	20	jurisdictions	jurisdiction	NOUN
taxlaw-9798	824	21	to	to	PART
taxlaw-9798	824	22	adopt	adopt	VERB
taxlaw-9798	824	23	eu	eu	PROPN
taxlaw-9798	824	24	tax	tax	NOUN
taxlaw-9798	824	25	norms	norm	NOUN
taxlaw-9798	824	26	,	,	PUNCT
taxlaw-9798	824	27	which	which	PRON
taxlaw-9798	824	28	now	now	ADV
taxlaw-9798	824	29	include	include	VERB
taxlaw-9798	824	30	crs	crs	PROPN
taxlaw-9798	824	31	mdrs	mdr	NOUN
taxlaw-9798	824	32	as	as	ADP
taxlaw-9798	824	33	part	part	NOUN
taxlaw-9798	824	34	of	of	ADP
taxlaw-9798	824	35	dac	dac	NOUN
taxlaw-9798	824	36	6.290	6.290	NUM
taxlaw-9798	824	37	nevertheless	nevertheless	ADV
taxlaw-9798	824	38	,	,	PUNCT
taxlaw-9798	824	39	even	even	ADV
taxlaw-9798	824	40	without	without	ADP
taxlaw-9798	824	41	oecd	oecd	PROPN
taxlaw-9798	824	42	and	and	CCONJ
taxlaw-9798	824	43	eu	eu	PROPN
taxlaw-9798	824	44	pressure	pressure	NOUN
taxlaw-9798	824	45	,	,	PUNCT
taxlaw-9798	824	46	it	it	PRON
taxlaw-9798	824	47	is	be	AUX
taxlaw-9798	824	48	possible	possible	ADJ
taxlaw-9798	824	49	that	that	SCONJ
taxlaw-9798	824	50	more	more	ADJ
taxlaw-9798	824	51	countries	country	NOUN
taxlaw-9798	824	52	will	will	AUX
taxlaw-9798	824	53	adopt	adopt	VERB
taxlaw-9798	824	54	new	new	ADJ
taxlaw-9798	824	55	mdrs	mdr	NOUN
taxlaw-9798	824	56	or	or	CCONJ
taxlaw-9798	824	57	expand	expand	VERB
taxlaw-9798	824	58	their	their	PRON
taxlaw-9798	824	59	existing	exist	VERB
taxlaw-9798	824	60	mdrs	mdr	NOUN
taxlaw-9798	824	61	of	of	ADP
taxlaw-9798	824	62	their	their	PRON
taxlaw-9798	824	63	own	own	ADJ
taxlaw-9798	824	64	volition	volition	NOUN
taxlaw-9798	824	65	.	.	PUNCT
taxlaw-9798	825	1	for	for	ADP
taxlaw-9798	825	2	example	example	NOUN
taxlaw-9798	825	3	,	,	PUNCT
taxlaw-9798	825	4	mexico	mexico	PROPN
taxlaw-9798	825	5	and	and	CCONJ
taxlaw-9798	825	6	argentina	argentina	PROPN
taxlaw-9798	825	7	have	have	AUX
taxlaw-9798	825	8	recently	recently	ADV
taxlaw-9798	825	9	adopted	adopt	VERB
taxlaw-9798	825	10	their	their	PRON
taxlaw-9798	825	11	own	own	ADJ
taxlaw-9798	825	12	mdrs	mdr	NOUN
taxlaw-9798	825	13	,	,	PUNCT
taxlaw-9798	825	14	and	and	CCONJ
taxlaw-9798	825	15	australia	australia	PROPN
taxlaw-9798	825	16	and	and	CCONJ
taxlaw-9798	825	17	japan	japan	PROPN
taxlaw-9798	825	18	are	be	AUX
taxlaw-9798	825	19	discussing	discuss	VERB
taxlaw-9798	825	20	introducing	introduce	VERB
taxlaw-9798	825	21	mdrs.291	mdrs.291	PROPN
taxlaw-9798	825	22	it	it	PRON
taxlaw-9798	825	23	will	will	AUX
taxlaw-9798	825	24	be	be	AUX
taxlaw-9798	825	25	interesting	interesting	ADJ
taxlaw-9798	825	26	to	to	PART
taxlaw-9798	825	27	see	see	VERB
taxlaw-9798	825	28	whether	whether	SCONJ
taxlaw-9798	825	29	the	the	DET
taxlaw-9798	825	30	united	united	PROPN
taxlaw-9798	825	31	states	states	PROPN
taxlaw-9798	825	32	or	or	CCONJ
taxlaw-9798	825	33	canada	canada	PROPN
taxlaw-9798	825	34	,	,	PUNCT
taxlaw-9798	825	35	which	which	PRON
taxlaw-9798	825	36	already	already	ADV
taxlaw-9798	825	37	have	have	VERB
taxlaw-9798	825	38	their	their	PRON
taxlaw-9798	825	39	own	own	ADJ
taxlaw-9798	825	40	set	set	NOUN
taxlaw-9798	825	41	of	of	ADP
taxlaw-9798	825	42	second	second	ADJ
taxlaw-9798	825	43	-	-	PUNCT
taxlaw-9798	825	44	generation	generation	NOUN
taxlaw-9798	825	45	mdrs	mdr	NOUN
taxlaw-9798	825	46	,	,	PUNCT
taxlaw-9798	825	47	will	will	AUX
taxlaw-9798	825	48	adopt	adopt	VERB
taxlaw-9798	825	49	more	more	ADV
taxlaw-9798	825	50	expansive	expansive	ADJ
taxlaw-9798	825	51	rules	rule	NOUN
taxlaw-9798	825	52	.	.	PUNCT
taxlaw-9798	826	1	thus	thus	ADV
taxlaw-9798	826	2	far	far	ADV
taxlaw-9798	826	3	,	,	PUNCT
taxlaw-9798	826	4	the	the	DET
taxlaw-9798	826	5	united	united	PROPN
taxlaw-9798	826	6	states	states	PROPN
taxlaw-9798	826	7	has	have	AUX
taxlaw-9798	826	8	expressed	express	VERB
taxlaw-9798	826	9	little	little	ADJ
taxlaw-9798	826	10	interest	interest	NOUN
taxlaw-9798	826	11	in	in	ADP
taxlaw-9798	826	12	expanding	expand	VERB
taxlaw-9798	826	13	its	its	PRON
taxlaw-9798	826	14	mdrs.292	mdrs.292	NOUN
taxlaw-9798	826	15	moreover	moreover	ADV
taxlaw-9798	826	16	,	,	PUNCT
taxlaw-9798	826	17	given	give	VERB
taxlaw-9798	826	18	that	that	SCONJ
taxlaw-9798	826	19	the	the	DET
taxlaw-9798	826	20	united	united	PROPN
taxlaw-9798	826	21	states	states	PROPN
taxlaw-9798	826	22	utilizes	utilize	VERB
taxlaw-9798	826	23	its	its	PRON
taxlaw-9798	826	24	own	own	ADJ
taxlaw-9798	826	25	fatca	fatca	ADJ
taxlaw-9798	826	26	regime	regime	NOUN
taxlaw-9798	826	27	instead	instead	ADV
taxlaw-9798	826	28	of	of	ADP
taxlaw-9798	826	29	crs	crs	PROPN
taxlaw-9798	826	30	,	,	PUNCT
taxlaw-9798	826	31	it	it	PRON
taxlaw-9798	826	32	should	should	AUX
taxlaw-9798	826	33	not	not	PART
taxlaw-9798	826	34	be	be	AUX
taxlaw-9798	826	35	expected	expect	VERB
taxlaw-9798	826	36	to	to	PART
taxlaw-9798	826	37	adopt	adopt	VERB
taxlaw-9798	826	38	crs	crs	PROPN
taxlaw-9798	826	39	mdrs.293	mdrs.293	NOUN
taxlaw-9798	826	40	thus	thus	ADV
taxlaw-9798	826	41	,	,	PUNCT
taxlaw-9798	826	42	despite	despite	SCONJ
taxlaw-9798	826	43	initiating	initiate	VERB
taxlaw-9798	826	44	and	and	CCONJ
taxlaw-9798	826	45	leading	lead	VERB
taxlaw-9798	826	46	the	the	DET
taxlaw-9798	826	47	expansion	expansion	NOUN
taxlaw-9798	826	48	of	of	ADP
taxlaw-9798	826	49	mdrs	mdr	NOUN
taxlaw-9798	826	50	for	for	ADP
taxlaw-9798	826	51	decades	decade	NOUN
taxlaw-9798	826	52	,	,	PUNCT
taxlaw-9798	826	53	it	it	PRON
taxlaw-9798	826	54	does	do	AUX
taxlaw-9798	826	55	not	not	PART
taxlaw-9798	826	56	seem	seem	VERB
taxlaw-9798	826	57	likely	likely	ADJ
taxlaw-9798	826	58	that	that	SCONJ
taxlaw-9798	826	59	the	the	DET
taxlaw-9798	826	60	united	united	PROPN
taxlaw-9798	826	61	states	states	PROPN
taxlaw-9798	826	62	will	will	AUX
taxlaw-9798	826	63	participate	participate	VERB
taxlaw-9798	826	64	in	in	ADP
taxlaw-9798	826	65	this	this	DET
taxlaw-9798	826	66	latest	late	ADJ
taxlaw-9798	826	67	chapter	chapter	NOUN
taxlaw-9798	826	68	in	in	ADP
taxlaw-9798	826	69	the	the	DET
taxlaw-9798	826	70	evolution	evolution	NOUN
taxlaw-9798	826	71	of	of	ADP
taxlaw-9798	826	72	mdrs	mdrs	PROPN
taxlaw-9798	826	73	.	.	PUNCT
taxlaw-9798	827	1	canada	canada	PROPN
taxlaw-9798	827	2	,	,	PUNCT
taxlaw-9798	827	3	however	however	ADV
taxlaw-9798	827	4	,	,	PUNCT
taxlaw-9798	827	5	has	have	AUX
taxlaw-9798	827	6	indicated	indicate	VERB
taxlaw-9798	827	7	that	that	SCONJ
taxlaw-9798	827	8	it	it	PRON
taxlaw-9798	827	9	plans	plan	VERB
taxlaw-9798	827	10	to	to	PART
taxlaw-9798	827	11	expand	expand	VERB
taxlaw-9798	827	12	its	its	PRON
taxlaw-9798	827	13	mdrs	mdr	NOUN
taxlaw-9798	827	14	to	to	PART
taxlaw-9798	827	15	adjust	adjust	VERB
taxlaw-9798	827	16	them	they	PRON
taxlaw-9798	827	17	more	more	ADV
taxlaw-9798	827	18	closely	closely	ADV
taxlaw-9798	827	19	to	to	PART
taxlaw-9798	827	20	beps	beps	VERB
taxlaw-9798	827	21	action	action	NOUN
taxlaw-9798	827	22	12.294	12.294	NUM
taxlaw-9798	827	23	in	in	ADP
taxlaw-9798	827	24	addition	addition	NOUN
taxlaw-9798	827	25	to	to	ADP
taxlaw-9798	827	26	these	these	DET
taxlaw-9798	827	27	developments	development	NOUN
taxlaw-9798	827	28	,	,	PUNCT
taxlaw-9798	827	29	there	there	PRON
taxlaw-9798	827	30	is	be	VERB
taxlaw-9798	827	31	also	also	ADV
taxlaw-9798	827	32	the	the	DET
taxlaw-9798	827	33	possibility	possibility	NOUN
taxlaw-9798	827	34	of	of	ADP
taxlaw-9798	827	35	the	the	DET
taxlaw-9798	827	36	development	development	NOUN
taxlaw-9798	827	37	and	and	CCONJ
taxlaw-9798	827	38	adoption	adoption	NOUN
taxlaw-9798	827	39	of	of	ADP
taxlaw-9798	827	40	a	a	DET
taxlaw-9798	827	41	new	new	ADJ
taxlaw-9798	827	42	global	global	ADJ
taxlaw-9798	827	43	standard	standard	NOUN
taxlaw-9798	827	44	for	for	ADP
taxlaw-9798	827	45	mdrs	mdr	NOUN
taxlaw-9798	827	46	that	that	PRON
taxlaw-9798	827	47	focuses	focus	VERB
taxlaw-9798	827	48	on	on	ADP
taxlaw-9798	827	49	international	international	ADJ
taxlaw-9798	827	50	tax	tax	NOUN
taxlaw-9798	827	51	issues	issue	NOUN
taxlaw-9798	827	52	.	.	PUNCT
taxlaw-9798	828	1	the	the	DET
taxlaw-9798	828	2	international	international	ADJ
taxlaw-9798	828	3	community	community	NOUN
taxlaw-9798	828	4	has	have	AUX
taxlaw-9798	828	5	not	not	PART
taxlaw-9798	828	6	yet	yet	ADV
taxlaw-9798	828	7	rallied	rally	VERB
taxlaw-9798	828	8	behind	behind	ADP
taxlaw-9798	828	9	a	a	DET
taxlaw-9798	828	10	single	single	ADJ
taxlaw-9798	828	11	agreed	agree	VERB
taxlaw-9798	828	12	-	-	PUNCT
taxlaw-9798	828	13	upon	upon	ADP
taxlaw-9798	828	14	standard	standard	NOUN
taxlaw-9798	828	15	for	for	ADP
taxlaw-9798	828	16	mdrs	mdr	NOUN
taxlaw-9798	828	17	to	to	PART
taxlaw-9798	828	18	address	address	VERB
taxlaw-9798	828	19	cross	cross	ADJ
taxlaw-9798	828	20	-	-	ADJ
taxlaw-9798	828	21	border	border	ADJ
taxlaw-9798	828	22	tax	tax	NOUN
taxlaw-9798	828	23	challenges	challenge	NOUN
taxlaw-9798	828	24	.	.	PUNCT
taxlaw-9798	829	1	instead	instead	ADV
taxlaw-9798	829	2	,	,	PUNCT
taxlaw-9798	829	3	the	the	DET
taxlaw-9798	829	4	eu	eu	PROPN
taxlaw-9798	829	5	and	and	CCONJ
taxlaw-9798	829	6	various	various	ADJ
taxlaw-9798	829	7	countries	country	NOUN
taxlaw-9798	829	8	have	have	AUX
taxlaw-9798	829	9	innovated	innovate	VERB
taxlaw-9798	829	10	their	their	PRON
taxlaw-9798	829	11	own	own	ADJ
taxlaw-9798	829	12	mdrs	mdr	NOUN
taxlaw-9798	829	13	.	.	PUNCT
taxlaw-9798	830	1	it	it	PRON
taxlaw-9798	830	2	is	be	AUX
taxlaw-9798	830	3	possible	possible	ADJ
taxlaw-9798	830	4	that	that	SCONJ
taxlaw-9798	830	5	,	,	PUNCT
taxlaw-9798	830	6	similar	similar	ADJ
taxlaw-9798	830	7	to	to	ADP
taxlaw-9798	830	8	other	other	ADJ
taxlaw-9798	830	9	harmonization	harmonization	NOUN
taxlaw-9798	830	10	and	and	CCONJ
taxlaw-9798	830	11	cooperation	cooperation	NOUN
taxlaw-9798	830	12	trends	trend	NOUN
taxlaw-9798	830	13	in	in	ADP
taxlaw-9798	830	14	international	international	ADJ
taxlaw-9798	830	15	taxation	taxation	NOUN
taxlaw-9798	830	16	,	,	PUNCT
taxlaw-9798	830	17	more	more	ADJ
taxlaw-9798	830	18	countries	country	NOUN
taxlaw-9798	830	19	will	will	AUX
taxlaw-9798	830	20	seek	seek	VERB
taxlaw-9798	830	21	to	to	PART
taxlaw-9798	830	22	design	design	VERB
taxlaw-9798	830	23	and	and	CCONJ
taxlaw-9798	830	24	adopt	adopt	VERB
taxlaw-9798	830	25	an	an	DET
taxlaw-9798	830	26	international	international	ADJ
taxlaw-9798	830	27	standard	standard	NOUN
taxlaw-9798	830	28	for	for	ADP
taxlaw-9798	830	29	list	list	NOUN
taxlaw-9798	830	30	of	of	ADP
taxlaw-9798	830	31	non	non	ADJ
taxlaw-9798	830	32	-	-	ADJ
taxlaw-9798	830	33	cooperative	cooperative	ADJ
taxlaw-9798	830	34	jurisdictions	jurisdiction	NOUN
taxlaw-9798	830	35	for	for	ADP
taxlaw-9798	830	36	tax	tax	NOUN
taxlaw-9798	830	37	purposes	purpose	NOUN
taxlaw-9798	830	38	,	,	PUNCT
taxlaw-9798	830	39	2016	2016	NUM
taxlaw-9798	830	40	o.j	o.j	PROPN
taxlaw-9798	830	41	.	.	PUNCT
taxlaw-9798	831	1	(	(	PUNCT
taxlaw-9798	831	2	c	c	NOUN
taxlaw-9798	831	3	461	461	NUM
taxlaw-9798	831	4	)	)	PUNCT
taxlaw-9798	831	5	2	2	NUM
taxlaw-9798	831	6	.	.	X
taxlaw-9798	832	1	for	for	ADP
taxlaw-9798	832	2	a	a	DET
taxlaw-9798	832	3	description	description	NOUN
taxlaw-9798	832	4	of	of	ADP
taxlaw-9798	832	5	the	the	DET
taxlaw-9798	832	6	eu	eu	PROPN
taxlaw-9798	832	7	blacklisting	blacklisting	NOUN
taxlaw-9798	832	8	process	process	NOUN
taxlaw-9798	832	9	,	,	PUNCT
taxlaw-9798	832	10	see	see	VERB
taxlaw-9798	832	11	giuseppe	giuseppe	PROPN
taxlaw-9798	832	12	melis	melis	PROPN
taxlaw-9798	832	13	&	&	CCONJ
taxlaw-9798	832	14	alessio	alessio	PROPN
taxlaw-9798	832	15	persiani	persiani	PROPN
taxlaw-9798	832	16	,	,	PUNCT
taxlaw-9798	832	17	the	the	DET
taxlaw-9798	832	18	eu	eu	PROPN
taxlaw-9798	832	19	blacklist	blacklist	NOUN
taxlaw-9798	832	20	:	:	PUNCT
taxlaw-9798	832	21	a	a	DET
taxlaw-9798	832	22	step	step	NOUN
taxlaw-9798	832	23	forward	forward	ADV
taxlaw-9798	832	24	but	but	CCONJ
taxlaw-9798	832	25	still	still	ADV
taxlaw-9798	832	26	much	much	ADJ
taxlaw-9798	832	27	to	to	PART
taxlaw-9798	832	28	do	do	VERB
taxlaw-9798	832	29	,	,	PUNCT
taxlaw-9798	832	30	ec	ec	PROPN
taxlaw-9798	832	31	tax	tax	PROPN
taxlaw-9798	832	32	rev	rev	PROPN
taxlaw-9798	832	33	.	.	PROPN
taxlaw-9798	832	34	2019	2019	NUM
taxlaw-9798	832	35	-	-	SYM
taxlaw-9798	832	36	5	5	NUM
taxlaw-9798	832	37	(	(	PUNCT
taxlaw-9798	832	38	2019	2019	NUM
taxlaw-9798	832	39	)	)	PUNCT
taxlaw-9798	832	40	.	.	PUNCT
taxlaw-9798	833	1	for	for	ADP
taxlaw-9798	833	2	a	a	DET
taxlaw-9798	833	3	description	description	NOUN
taxlaw-9798	833	4	of	of	ADP
taxlaw-9798	833	5	some	some	PRON
taxlaw-9798	833	6	of	of	ADP
taxlaw-9798	833	7	the	the	DET
taxlaw-9798	833	8	consequences	consequence	NOUN
taxlaw-9798	833	9	of	of	ADP
taxlaw-9798	833	10	an	an	DET
taxlaw-9798	833	11	eu	eu	PROPN
taxlaw-9798	833	12	blacklisting	blacklisting	NOUN
taxlaw-9798	833	13	,	,	PUNCT
taxlaw-9798	833	14	see	see	VERB
taxlaw-9798	833	15	aija	aija	ADJ
taxlaw-9798	833	16	rusina	rusina	NOUN
taxlaw-9798	833	17	,	,	PUNCT
taxlaw-9798	833	18	name	name	NOUN
taxlaw-9798	833	19	and	and	CCONJ
taxlaw-9798	833	20	shame	shame	NOUN
taxlaw-9798	833	21	?	?	PUNCT
taxlaw-9798	834	1	evidence	evidence	NOUN
taxlaw-9798	834	2	from	from	ADP
taxlaw-9798	834	3	the	the	DET
taxlaw-9798	834	4	european	european	PROPN
taxlaw-9798	834	5	union	union	PROPN
taxlaw-9798	834	6	tax	tax	PROPN
taxlaw-9798	834	7	haven	haven	NOUN
taxlaw-9798	834	8	blacklist	blacklist	NOUN
taxlaw-9798	834	9	,	,	PUNCT
taxlaw-9798	834	10	int’l	int’l	NUM
taxlaw-9798	834	11	tax	tax	NOUN
taxlaw-9798	834	12	&	&	CCONJ
taxlaw-9798	834	13	pub	pub	NOUN
taxlaw-9798	834	14	.	.	PUNCT
taxlaw-9798	835	1	fin	fin	NOUN
taxlaw-9798	835	2	.	.	PUNCT
taxlaw-9798	836	1	27	27	NUM
taxlaw-9798	836	2	(	(	PUNCT
taxlaw-9798	836	3	2020	2020	NUM
taxlaw-9798	836	4	)	)	PUNCT
taxlaw-9798	836	5	.	.	PUNCT
taxlaw-9798	837	1	290	290	NUM
taxlaw-9798	837	2	see	see	VERB
taxlaw-9798	837	3	european	european	PROPN
taxlaw-9798	837	4	council	council	PROPN
taxlaw-9798	837	5	,	,	PUNCT
taxlaw-9798	837	6	taxation	taxation	NOUN
taxlaw-9798	837	7	:	:	PUNCT
taxlaw-9798	837	8	eu	eu	PROPN
taxlaw-9798	837	9	list	list	NOUN
taxlaw-9798	837	10	of	of	ADP
taxlaw-9798	837	11	non	non	ADJ
taxlaw-9798	837	12	-	-	ADJ
taxlaw-9798	837	13	cooperative	cooperative	ADJ
taxlaw-9798	837	14	jurisdictions	jurisdiction	NOUN
taxlaw-9798	837	15	(	(	PUNCT
taxlaw-9798	837	16	last	last	ADV
taxlaw-9798	837	17	reviewed	review	VERB
taxlaw-9798	837	18	on	on	ADP
taxlaw-9798	837	19	oct	oct	PROPN
taxlaw-9798	837	20	.	.	PROPN
taxlaw-9798	837	21	7	7	NUM
taxlaw-9798	837	22	,	,	PUNCT
taxlaw-9798	837	23	2021	2021	NUM
taxlaw-9798	837	24	)	)	PUNCT
taxlaw-9798	837	25	,	,	PUNCT
taxlaw-9798	837	26	https://www.consilium.europa.eu/en/policies/eu-list-of-non-cooperativejurisdictions/	https://www.consilium.europa.eu/en/policies/eu-list-of-non-cooperativejurisdictions/	NOUN
taxlaw-9798	838	1	[	[	X
taxlaw-9798	838	2	https://perma.cc/747j-exkr	https://perma.cc/747j-exkr	PROPN
taxlaw-9798	838	3	]	]	X
taxlaw-9798	838	4	.	.	PUNCT
taxlaw-9798	839	1	291	291	NUM
taxlaw-9798	839	2	see	see	VERB
taxlaw-9798	839	3	2016	2016	NUM
taxlaw-9798	839	4	-	-	SYM
taxlaw-9798	839	5	17	17	NUM
taxlaw-9798	839	6	australian	australian	ADJ
taxlaw-9798	839	7	budget	budget	NOUN
taxlaw-9798	839	8	report	report	NOUN
taxlaw-9798	839	9	,	,	PUNCT
taxlaw-9798	839	10	making	make	VERB
taxlaw-9798	839	11	our	our	PRON
taxlaw-9798	839	12	tax	tax	NOUN
taxlaw-9798	839	13	system	system	NOUN
taxlaw-9798	839	14	more	more	ADV
taxlaw-9798	839	15	sustainable	sustainable	ADJ
taxlaw-9798	839	16	(	(	PUNCT
taxlaw-9798	839	17	may	may	PROPN
taxlaw-9798	839	18	2016	2016	NUM
taxlaw-9798	839	19	)	)	PUNCT
taxlaw-9798	839	20	at	at	ADP
taxlaw-9798	839	21	11	11	NUM
taxlaw-9798	839	22	;	;	PUNCT
taxlaw-9798	839	23	ey	ey	PRON
taxlaw-9798	839	24	global	global	ADJ
taxlaw-9798	839	25	,	,	PUNCT
taxlaw-9798	839	26	the	the	DET
taxlaw-9798	839	27	latest	late	ADJ
taxlaw-9798	839	28	on	on	ADP
taxlaw-9798	839	29	beps	bep	NOUN
taxlaw-9798	839	30	and	and	CCONJ
taxlaw-9798	839	31	beyond	beyond	ADP
taxlaw-9798	839	32	–	–	PUNCT
taxlaw-9798	839	33	december	december	PROPN
taxlaw-9798	839	34	2019	2019	NUM
taxlaw-9798	839	35	,	,	PUNCT
taxlaw-9798	839	36	(	(	PUNCT
taxlaw-9798	839	37	dec	dec	PROPN
taxlaw-9798	839	38	.	.	PROPN
taxlaw-9798	839	39	17	17	NUM
taxlaw-9798	839	40	,	,	PUNCT
taxlaw-9798	839	41	2019	2019	NUM
taxlaw-9798	839	42	)	)	PUNCT
taxlaw-9798	839	43	.	.	PUNCT
taxlaw-9798	840	1	for	for	ADP
taxlaw-9798	840	2	further	further	ADJ
taxlaw-9798	840	3	discussion	discussion	NOUN
taxlaw-9798	840	4	on	on	ADP
taxlaw-9798	840	5	australia	australia	PROPN
taxlaw-9798	840	6	,	,	PUNCT
taxlaw-9798	840	7	see	see	VERB
taxlaw-9798	840	8	oguttu	oguttu	PROPN
taxlaw-9798	840	9	&	&	CCONJ
taxlaw-9798	840	10	kayis	kayis	PROPN
taxlaw-9798	840	11	-	-	PUNCT
taxlaw-9798	840	12	kumar	kumar	PROPN
taxlaw-9798	840	13	,	,	PUNCT
taxlaw-9798	840	14	supra	supra	PROPN
taxlaw-9798	840	15	note	note	PROPN
taxlaw-9798	840	16	80	80	NUM
taxlaw-9798	840	17	;	;	PUNCT
taxlaw-9798	840	18	annet	annet	PROPN
taxlaw-9798	840	19	wanyana	wanyana	PROPN
taxlaw-9798	840	20	oguttu	oguttu	PROPN
taxlaw-9798	840	21	&	&	CCONJ
taxlaw-9798	840	22	ann	ann	PROPN
taxlaw-9798	840	23	kayis	kayis	PROPN
taxlaw-9798	840	24	-	-	PUNCT
taxlaw-9798	840	25	kumar	kumar	PROPN
taxlaw-9798	840	26	,	,	PUNCT
taxlaw-9798	840	27	curtailing	curtail	VERB
taxlaw-9798	840	28	aggressive	aggressive	ADJ
taxlaw-9798	840	29	tax	tax	NOUN
taxlaw-9798	840	30	planning	planning	NOUN
taxlaw-9798	840	31	:	:	PUNCT
taxlaw-9798	840	32	the	the	DET
taxlaw-9798	840	33	case	case	NOUN
taxlaw-9798	840	34	for	for	ADP
taxlaw-9798	840	35	introducing	introduce	VERB
taxlaw-9798	840	36	mandatory	mandatory	ADJ
taxlaw-9798	840	37	disclosure	disclosure	NOUN
taxlaw-9798	840	38	rules	rule	NOUN
taxlaw-9798	840	39	in	in	ADP
taxlaw-9798	840	40	australia	australia	PROPN
taxlaw-9798	840	41	(	(	PUNCT
taxlaw-9798	840	42	part	part	NOUN
taxlaw-9798	840	43	2	2	NUM
taxlaw-9798	840	44	)	)	PUNCT
taxlaw-9798	840	45	cues	cue	NOUN
taxlaw-9798	840	46	from	from	ADP
taxlaw-9798	840	47	the	the	DET
taxlaw-9798	840	48	united	united	ADJ
taxlaw-9798	840	49	kingdom	kingdom	PROPN
taxlaw-9798	840	50	and	and	CCONJ
taxlaw-9798	840	51	south	south	PROPN
taxlaw-9798	840	52	africa	africa	PROPN
taxlaw-9798	840	53	,	,	PUNCT
taxlaw-9798	840	54	17	17	NUM
taxlaw-9798	840	55	ejournal	ejournal	ADJ
taxlaw-9798	840	56	tax	tax	NOUN
taxlaw-9798	840	57	res	re	NOUN
taxlaw-9798	840	58	.	.	PUNCT
taxlaw-9798	841	1	233	233	NUM
taxlaw-9798	841	2	(	(	PUNCT
taxlaw-9798	841	3	2020	2020	NUM
taxlaw-9798	841	4	)	)	PUNCT
taxlaw-9798	841	5	;	;	PUNCT
taxlaw-9798	841	6	irma	irma	PROPN
taxlaw-9798	841	7	johanna	johanna	PROPN
taxlaw-9798	841	8	mosquera	mosquera	PROPN
taxlaw-9798	841	9	valderrama	valderrama	PROPN
taxlaw-9798	841	10	,	,	PUNCT
taxlaw-9798	841	11	the	the	DET
taxlaw-9798	841	12	oecd	oecd	PROPN
taxlaw-9798	841	13	-	-	PUNCT
taxlaw-9798	841	14	beps	bep	NOUN
taxlaw-9798	841	15	measures	measure	NOUN
taxlaw-9798	841	16	to	to	PART
taxlaw-9798	841	17	deal	deal	VERB
taxlaw-9798	841	18	with	with	ADP
taxlaw-9798	841	19	aggressive	aggressive	ADJ
taxlaw-9798	841	20	tax	tax	NOUN
taxlaw-9798	841	21	planning	planning	NOUN
taxlaw-9798	841	22	in	in	ADP
taxlaw-9798	841	23	south	south	PROPN
taxlaw-9798	841	24	america	america	PROPN
taxlaw-9798	841	25	and	and	CCONJ
taxlaw-9798	841	26	sub	sub	ADJ
taxlaw-9798	841	27	-	-	ADJ
taxlaw-9798	841	28	saharan	saharan	ADJ
taxlaw-9798	841	29	africa	africa	PROPN
taxlaw-9798	841	30	:	:	PUNCT
taxlaw-9798	841	31	the	the	DET
taxlaw-9798	841	32	challenges	challenge	NOUN
taxlaw-9798	841	33	ahead	ahead	ADV
taxlaw-9798	841	34	,	,	PUNCT
taxlaw-9798	841	35	43	43	NUM
taxlaw-9798	841	36	intertax	intertax	NOUN
taxlaw-9798	841	37	615	615	NUM
taxlaw-9798	841	38	(	(	PUNCT
taxlaw-9798	841	39	2015	2015	NUM
taxlaw-9798	841	40	)	)	PUNCT
taxlaw-9798	841	41	.	.	PUNCT
taxlaw-9798	842	1	292	292	NUM
taxlaw-9798	842	2	see	see	VERB
taxlaw-9798	842	3	isabelle	isabelle	PROPN
taxlaw-9798	842	4	ioannides	ioannide	NOUN
taxlaw-9798	842	5	,	,	PUNCT
taxlaw-9798	842	6	eu	eu	PROPN
taxlaw-9798	842	7	-	-	PROPN
taxlaw-9798	842	8	us	we	PRON
taxlaw-9798	842	9	trade	trade	NOUN
taxlaw-9798	842	10	and	and	CCONJ
taxlaw-9798	842	11	investment	investment	NOUN
taxlaw-9798	842	12	relations	relation	NOUN
taxlaw-9798	842	13	:	:	PUNCT
taxlaw-9798	842	14	effects	effect	NOUN
taxlaw-9798	842	15	on	on	ADP
taxlaw-9798	842	16	tax	tax	NOUN
taxlaw-9798	842	17	evasion	evasion	NOUN
taxlaw-9798	842	18	,	,	PUNCT
taxlaw-9798	842	19	money	money	NOUN
taxlaw-9798	842	20	laundering	laundering	NOUN
taxlaw-9798	842	21	and	and	CCONJ
taxlaw-9798	842	22	tax	tax	NOUN
taxlaw-9798	842	23	transparency	transparency	NOUN
taxlaw-9798	842	24	–	–	PUNCT
taxlaw-9798	842	25	ex	ex	NOUN
taxlaw-9798	842	26	-	-	ADJ
taxlaw-9798	842	27	post	post	ADJ
taxlaw-9798	842	28	impact	impact	NOUN
taxlaw-9798	842	29	assessment	assessment	NOUN
taxlaw-9798	842	30	,	,	PUNCT
taxlaw-9798	842	31	eur	eur	PROPN
taxlaw-9798	842	32	.	.	PUNCT
taxlaw-9798	842	33	parl	parl	PROPN
taxlaw-9798	842	34	.	.	PUNCT
taxlaw-9798	843	1	rsch	rsch	PROPN
taxlaw-9798	843	2	.	.	PUNCT
taxlaw-9798	844	1	service	service	NOUN
taxlaw-9798	844	2	,	,	PUNCT
taxlaw-9798	844	3	at	at	ADP
taxlaw-9798	844	4	18	18	NUM
taxlaw-9798	844	5	(	(	PUNCT
taxlaw-9798	844	6	mar	mar	PROPN
taxlaw-9798	844	7	.	.	PROPN
taxlaw-9798	844	8	2017	2017	NUM
taxlaw-9798	844	9	)	)	PUNCT
taxlaw-9798	844	10	(	(	PUNCT
taxlaw-9798	844	11	“	"	PUNCT
taxlaw-9798	844	12	existing	exist	VERB
taxlaw-9798	844	13	us	us	PROPN
taxlaw-9798	844	14	law	law	NOUN
taxlaw-9798	844	15	has	have	VERB
taxlaw-9798	844	16	statutory	statutory	ADJ
taxlaw-9798	844	17	and	and	CCONJ
taxlaw-9798	844	18	regulatory	regulatory	ADJ
taxlaw-9798	844	19	disclosure	disclosure	NOUN
taxlaw-9798	844	20	rules	rule	NOUN
taxlaw-9798	844	21	for	for	ADP
taxlaw-9798	844	22	aggressive	aggressive	ADJ
taxlaw-9798	844	23	tax	tax	NOUN
taxlaw-9798	844	24	planning	planning	NOUN
taxlaw-9798	844	25	.	.	PUNCT
taxlaw-9798	845	1	there	there	PRON
taxlaw-9798	845	2	are	be	VERB
taxlaw-9798	845	3	no	no	DET
taxlaw-9798	845	4	active	active	ADJ
taxlaw-9798	845	5	proposals	proposal	NOUN
taxlaw-9798	845	6	for	for	ADP
taxlaw-9798	845	7	change	change	NOUN
taxlaw-9798	845	8	.	.	PUNCT
taxlaw-9798	845	9	”	"	PUNCT
taxlaw-9798	845	10	)	)	PUNCT
taxlaw-9798	845	11	.	.	PUNCT
taxlaw-9798	846	1	293	293	NUM
taxlaw-9798	846	2	for	for	ADP
taxlaw-9798	846	3	further	further	ADJ
taxlaw-9798	846	4	discussion	discussion	NOUN
taxlaw-9798	846	5	on	on	ADP
taxlaw-9798	846	6	the	the	DET
taxlaw-9798	846	7	us	us	PROPN
taxlaw-9798	846	8	’	'	PUNCT
taxlaw-9798	846	9	relationship	relationship	NOUN
taxlaw-9798	846	10	with	with	ADP
taxlaw-9798	846	11	crs	crs	PROPN
taxlaw-9798	846	12	,	,	PUNCT
taxlaw-9798	846	13	see	see	VERB
taxlaw-9798	846	14	rachel	rachel	PROPN
taxlaw-9798	846	15	e.	e.	PROPN
taxlaw-9798	846	16	brinson	brinson	PROPN
taxlaw-9798	846	17	,	,	PUNCT
taxlaw-9798	846	18	is	be	AUX
taxlaw-9798	846	19	the	the	DET
taxlaw-9798	846	20	united	united	PROPN
taxlaw-9798	846	21	states	states	PROPN
taxlaw-9798	846	22	becoming	become	VERB
taxlaw-9798	846	23	the	the	DET
taxlaw-9798	846	24	new	new	ADJ
taxlaw-9798	846	25	switzerland	switzerland	NOUN
taxlaw-9798	846	26	:	:	PUNCT
taxlaw-9798	846	27	why	why	SCONJ
taxlaw-9798	846	28	the	the	DET
taxlaw-9798	846	29	united	united	PROPN
taxlaw-9798	846	30	states	states	PROPN
taxlaw-9798	846	31	'	'	PART
taxlaw-9798	846	32	failure	failure	NOUN
taxlaw-9798	846	33	to	to	PART
taxlaw-9798	846	34	adopt	adopt	VERB
taxlaw-9798	846	35	the	the	DET
taxlaw-9798	846	36	oecd	oecd	PROPN
taxlaw-9798	846	37	's	's	PART
taxlaw-9798	846	38	common	common	ADJ
taxlaw-9798	846	39	reporting	reporting	NOUN
taxlaw-9798	846	40	standard	standard	NOUN
taxlaw-9798	846	41	is	be	AUX
taxlaw-9798	846	42	helping	help	VERB
taxlaw-9798	846	43	it	it	PRON
taxlaw-9798	846	44	become	become	VERB
taxlaw-9798	846	45	a	a	DET
taxlaw-9798	846	46	tax	tax	NOUN
taxlaw-9798	846	47	haven	haven	NOUN
taxlaw-9798	846	48	,	,	PUNCT
taxlaw-9798	846	49	23	23	NUM
taxlaw-9798	846	50	n.c	n.c	PROPN
taxlaw-9798	846	51	.	.	PROPN
taxlaw-9798	846	52	banking	banking	NOUN
taxlaw-9798	846	53	inst	inst	NOUN
taxlaw-9798	846	54	.	.	PROPN
taxlaw-9798	847	1	231	231	NUM
taxlaw-9798	847	2	(	(	PUNCT
taxlaw-9798	847	3	2019	2019	NUM
taxlaw-9798	847	4	)	)	PUNCT
taxlaw-9798	847	5	;	;	PUNCT
taxlaw-9798	847	6	basha	basha	PROPN
taxlaw-9798	847	7	,	,	PUNCT
taxlaw-9798	847	8	supra	supra	PROPN
taxlaw-9798	847	9	note	note	NOUN
taxlaw-9798	847	10	288	288	NUM
taxlaw-9798	847	11	.	.	PUNCT
taxlaw-9798	848	1	294	294	NUM
taxlaw-9798	848	2	peter	peter	PROPN
taxlaw-9798	848	3	clark	clark	PROPN
taxlaw-9798	848	4	&	&	CCONJ
taxlaw-9798	848	5	josephine	josephine	PROPN
taxlaw-9798	848	6	chuk	chuk	PROPN
taxlaw-9798	848	7	,	,	PUNCT
taxlaw-9798	848	8	canada	canada	PROPN
taxlaw-9798	848	9	:	:	PUNCT
taxlaw-9798	848	10	expansion	expansion	NOUN
taxlaw-9798	848	11	of	of	ADP
taxlaw-9798	848	12	mandatory	mandatory	ADJ
taxlaw-9798	848	13	disclosure	disclosure	NOUN
taxlaw-9798	848	14	rules	rule	NOUN
taxlaw-9798	848	15	proposed	propose	VERB
taxlaw-9798	848	16	in	in	ADP
taxlaw-9798	848	17	budget	budget	NOUN
taxlaw-9798	848	18	2021	2021	NUM
taxlaw-9798	848	19	,	,	PUNCT
taxlaw-9798	848	20	global	global	ADJ
taxlaw-9798	848	21	compliance	compliance	NOUN
taxlaw-9798	848	22	news	news	NOUN
taxlaw-9798	848	23	(	(	PUNCT
taxlaw-9798	848	24	june	june	PROPN
taxlaw-9798	848	25	11	11	NUM
taxlaw-9798	848	26	,	,	PUNCT
taxlaw-9798	848	27	2021	2021	NUM
taxlaw-9798	848	28	)	)	PUNCT
taxlaw-9798	848	29	.	.	PUNCT
taxlaw-9798	849	1	2022	2022	NUM
taxlaw-9798	849	2	]	]	PUNCT
taxlaw-9798	849	3	mandatory	mandatory	ADJ
taxlaw-9798	849	4	disclosure	disclosure	NOUN
taxlaw-9798	849	5	rules	rule	VERB
taxlaw-9798	849	6	163	163	NUM
taxlaw-9798	849	7	mdrs	mdr	NOUN
taxlaw-9798	849	8	.	.	PUNCT
taxlaw-9798	850	1	this	this	DET
taxlaw-9798	850	2	standard	standard	NOUN
taxlaw-9798	850	3	could	could	AUX
taxlaw-9798	850	4	draw	draw	VERB
taxlaw-9798	850	5	upon	upon	SCONJ
taxlaw-9798	850	6	dac	dac	PROPN
taxlaw-9798	850	7	6	6	NUM
taxlaw-9798	850	8	,	,	PUNCT
taxlaw-9798	850	9	crs	crs	PROPN
taxlaw-9798	850	10	mdrs	mdr	NOUN
taxlaw-9798	850	11	,	,	PUNCT
taxlaw-9798	850	12	and	and	CCONJ
taxlaw-9798	850	13	the	the	DET
taxlaw-9798	850	14	mdrs	mdr	NOUN
taxlaw-9798	850	15	of	of	ADP
taxlaw-9798	850	16	various	various	ADJ
taxlaw-9798	850	17	countries.295	countries.295	NOUN
taxlaw-9798	850	18	conclusion	conclusion	NOUN
taxlaw-9798	850	19	mdrs	mdr	NOUN
taxlaw-9798	850	20	have	have	AUX
taxlaw-9798	850	21	developed	develop	VERB
taxlaw-9798	850	22	from	from	ADP
taxlaw-9798	850	23	domestic	domestic	ADJ
taxlaw-9798	850	24	measures	measure	NOUN
taxlaw-9798	850	25	with	with	ADP
taxlaw-9798	850	26	a	a	DET
taxlaw-9798	850	27	narrow	narrow	ADJ
taxlaw-9798	850	28	scope	scope	NOUN
taxlaw-9798	850	29	into	into	ADP
taxlaw-9798	850	30	prominent	prominent	ADJ
taxlaw-9798	850	31	tools	tool	NOUN
taxlaw-9798	850	32	in	in	ADP
taxlaw-9798	850	33	the	the	DET
taxlaw-9798	850	34	international	international	ADJ
taxlaw-9798	850	35	fight	fight	NOUN
taxlaw-9798	850	36	against	against	ADP
taxlaw-9798	850	37	tax	tax	NOUN
taxlaw-9798	850	38	avoidance	avoidance	NOUN
taxlaw-9798	850	39	and	and	CCONJ
taxlaw-9798	850	40	evasion	evasion	NOUN
taxlaw-9798	850	41	.	.	PUNCT
taxlaw-9798	851	1	with	with	ADP
taxlaw-9798	851	2	more	more	ADJ
taxlaw-9798	851	3	countries	country	NOUN
taxlaw-9798	851	4	adopting	adopt	VERB
taxlaw-9798	851	5	mdrs	mdr	NOUN
taxlaw-9798	851	6	each	each	DET
taxlaw-9798	851	7	year	year	NOUN
taxlaw-9798	851	8	,	,	PUNCT
taxlaw-9798	851	9	it	it	PRON
taxlaw-9798	851	10	appears	appear	VERB
taxlaw-9798	851	11	that	that	SCONJ
taxlaw-9798	851	12	their	their	PRON
taxlaw-9798	851	13	expansion	expansion	NOUN
taxlaw-9798	851	14	and	and	CCONJ
taxlaw-9798	851	15	development	development	NOUN
taxlaw-9798	851	16	are	be	AUX
taxlaw-9798	851	17	likely	likely	ADJ
taxlaw-9798	851	18	to	to	PART
taxlaw-9798	851	19	continue	continue	VERB
taxlaw-9798	851	20	.	.	PUNCT
taxlaw-9798	852	1	certain	certain	ADJ
taxlaw-9798	852	2	mdrs	mdr	NOUN
taxlaw-9798	852	3	,	,	PUNCT
taxlaw-9798	852	4	such	such	ADJ
taxlaw-9798	852	5	as	as	ADP
taxlaw-9798	852	6	the	the	DET
taxlaw-9798	852	7	crs	crs	PROPN
taxlaw-9798	852	8	mdrs	mdrs	PROPN
taxlaw-9798	852	9	,	,	PUNCT
taxlaw-9798	852	10	may	may	AUX
taxlaw-9798	852	11	become	become	VERB
taxlaw-9798	852	12	widely	widely	ADV
taxlaw-9798	852	13	adopted	adopt	VERB
taxlaw-9798	852	14	international	international	ADJ
taxlaw-9798	852	15	standards	standard	NOUN
taxlaw-9798	852	16	.	.	PUNCT
taxlaw-9798	853	1	in	in	ADP
taxlaw-9798	853	2	the	the	DET
taxlaw-9798	853	3	next	next	ADJ
taxlaw-9798	853	4	few	few	ADJ
taxlaw-9798	853	5	years	year	NOUN
taxlaw-9798	853	6	,	,	PUNCT
taxlaw-9798	853	7	policymakers	policymaker	NOUN
taxlaw-9798	853	8	in	in	ADP
taxlaw-9798	853	9	different	different	ADJ
taxlaw-9798	853	10	countries	country	NOUN
taxlaw-9798	853	11	may	may	AUX
taxlaw-9798	853	12	consider	consider	VERB
taxlaw-9798	853	13	,	,	PUNCT
taxlaw-9798	853	14	either	either	CCONJ
taxlaw-9798	853	15	voluntarily	voluntarily	ADV
taxlaw-9798	853	16	or	or	CCONJ
taxlaw-9798	853	17	under	under	ADP
taxlaw-9798	853	18	international	international	ADJ
taxlaw-9798	853	19	pressure	pressure	NOUN
taxlaw-9798	853	20	,	,	PUNCT
taxlaw-9798	853	21	to	to	PART
taxlaw-9798	853	22	adopt	adopt	VERB
taxlaw-9798	853	23	mdrs	mdr	NOUN
taxlaw-9798	853	24	or	or	CCONJ
taxlaw-9798	853	25	amend	amend	VERB
taxlaw-9798	853	26	their	their	PRON
taxlaw-9798	853	27	existing	exist	VERB
taxlaw-9798	853	28	mdrs	mdr	NOUN
taxlaw-9798	853	29	.	.	PUNCT
taxlaw-9798	854	1	understanding	understand	VERB
taxlaw-9798	854	2	the	the	DET
taxlaw-9798	854	3	development	development	NOUN
taxlaw-9798	854	4	of	of	ADP
taxlaw-9798	854	5	mdrs	mdrs	PROPN
taxlaw-9798	854	6	and	and	CCONJ
taxlaw-9798	854	7	the	the	DET
taxlaw-9798	854	8	underlying	underlie	VERB
taxlaw-9798	854	9	trends	trend	NOUN
taxlaw-9798	854	10	can	can	AUX
taxlaw-9798	854	11	contribute	contribute	VERB
taxlaw-9798	854	12	to	to	ADP
taxlaw-9798	854	13	policy	policy	NOUN
taxlaw-9798	854	14	discussions	discussion	NOUN
taxlaw-9798	854	15	on	on	ADP
taxlaw-9798	854	16	whether	whether	SCONJ
taxlaw-9798	854	17	to	to	PART
taxlaw-9798	854	18	adopt	adopt	VERB
taxlaw-9798	854	19	mdrs	mdr	NOUN
taxlaw-9798	854	20	or	or	CCONJ
taxlaw-9798	854	21	expand	expand	VERB
taxlaw-9798	854	22	existing	exist	VERB
taxlaw-9798	854	23	mdrs	mdr	NOUN
taxlaw-9798	854	24	.	.	PUNCT
taxlaw-9798	855	1	this	this	DET
taxlaw-9798	855	2	article	article	NOUN
taxlaw-9798	855	3	contributes	contribute	VERB
taxlaw-9798	855	4	to	to	ADP
taxlaw-9798	855	5	the	the	DET
taxlaw-9798	855	6	literature	literature	NOUN
taxlaw-9798	855	7	by	by	ADP
taxlaw-9798	855	8	exploring	explore	VERB
taxlaw-9798	855	9	the	the	DET
taxlaw-9798	855	10	development	development	NOUN
taxlaw-9798	855	11	of	of	ADP
taxlaw-9798	855	12	mdrs	mdr	NOUN
taxlaw-9798	855	13	over	over	ADP
taxlaw-9798	855	14	time	time	NOUN
taxlaw-9798	855	15	with	with	ADP
taxlaw-9798	855	16	a	a	DET
taxlaw-9798	855	17	cross	cross	ADJ
taxlaw-9798	855	18	-	-	ADJ
taxlaw-9798	855	19	jurisdictional	jurisdictional	ADJ
taxlaw-9798	855	20	lens	len	NOUN
taxlaw-9798	855	21	,	,	PUNCT
taxlaw-9798	855	22	exposing	expose	VERB
taxlaw-9798	855	23	trends	trend	NOUN
taxlaw-9798	855	24	in	in	ADP
taxlaw-9798	855	25	the	the	DET
taxlaw-9798	855	26	evolution	evolution	NOUN
taxlaw-9798	855	27	of	of	ADP
taxlaw-9798	855	28	mdrs	mdr	NOUN
taxlaw-9798	855	29	,	,	PUNCT
taxlaw-9798	855	30	and	and	CCONJ
taxlaw-9798	855	31	examining	examine	VERB
taxlaw-9798	855	32	how	how	SCONJ
taxlaw-9798	855	33	the	the	DET
taxlaw-9798	855	34	expansion	expansion	NOUN
taxlaw-9798	855	35	and	and	CCONJ
taxlaw-9798	855	36	internationalization	internationalization	NOUN
taxlaw-9798	855	37	of	of	ADP
taxlaw-9798	855	38	mdrs	mdrs	PROPN
taxlaw-9798	855	39	have	have	AUX
taxlaw-9798	855	40	affected	affect	VERB
taxlaw-9798	855	41	what	what	PRON
taxlaw-9798	855	42	needs	need	VERB
taxlaw-9798	855	43	to	to	PART
taxlaw-9798	855	44	be	be	AUX
taxlaw-9798	855	45	reported	report	VERB
taxlaw-9798	855	46	,	,	PUNCT
taxlaw-9798	855	47	who	who	PRON
taxlaw-9798	855	48	needs	need	VERB
taxlaw-9798	855	49	to	to	PART
taxlaw-9798	855	50	report	report	VERB
taxlaw-9798	855	51	,	,	PUNCT
taxlaw-9798	855	52	and	and	CCONJ
taxlaw-9798	855	53	how	how	SCONJ
taxlaw-9798	855	54	information	information	NOUN
taxlaw-9798	855	55	is	be	AUX
taxlaw-9798	855	56	exchanged	exchange	VERB
taxlaw-9798	855	57	between	between	ADP
taxlaw-9798	855	58	jurisdictions	jurisdiction	NOUN
taxlaw-9798	855	59	.	.	PUNCT
taxlaw-9798	856	1	this	this	DET
taxlaw-9798	856	2	article	article	NOUN
taxlaw-9798	856	3	shows	show	VERB
taxlaw-9798	856	4	how	how	SCONJ
taxlaw-9798	856	5	the	the	DET
taxlaw-9798	856	6	trends	trend	NOUN
taxlaw-9798	856	7	in	in	ADP
taxlaw-9798	856	8	the	the	DET
taxlaw-9798	856	9	evolution	evolution	NOUN
taxlaw-9798	856	10	of	of	ADP
taxlaw-9798	856	11	mdrs	mdrs	PROPN
taxlaw-9798	856	12	fit	fit	ADJ
taxlaw-9798	856	13	into	into	ADP
taxlaw-9798	856	14	broader	broad	ADJ
taxlaw-9798	856	15	movements	movement	NOUN
taxlaw-9798	856	16	in	in	ADP
taxlaw-9798	856	17	international	international	ADJ
taxlaw-9798	856	18	tax	tax	NOUN
taxlaw-9798	856	19	policy	policy	NOUN
taxlaw-9798	856	20	:	:	PUNCT
taxlaw-9798	856	21	an	an	DET
taxlaw-9798	856	22	enhancement	enhancement	NOUN
taxlaw-9798	856	23	of	of	ADP
taxlaw-9798	856	24	efforts	effort	NOUN
taxlaw-9798	856	25	to	to	PART
taxlaw-9798	856	26	curb	curb	VERB
taxlaw-9798	856	27	tax	tax	NOUN
taxlaw-9798	856	28	avoidance	avoidance	NOUN
taxlaw-9798	856	29	and	and	CCONJ
taxlaw-9798	856	30	evasion	evasion	NOUN
taxlaw-9798	856	31	,	,	PUNCT
taxlaw-9798	856	32	a	a	DET
taxlaw-9798	856	33	focus	focus	NOUN
taxlaw-9798	856	34	on	on	ADP
taxlaw-9798	856	35	tax	tax	NOUN
taxlaw-9798	856	36	avoidance	avoidance	NOUN
taxlaw-9798	856	37	enablers	enabler	NOUN
taxlaw-9798	856	38	,	,	PUNCT
taxlaw-9798	856	39	and	and	CCONJ
taxlaw-9798	856	40	international	international	ADJ
taxlaw-9798	856	41	multilateralism	multilateralism	NOUN
taxlaw-9798	856	42	and	and	CCONJ
taxlaw-9798	856	43	cooperation	cooperation	NOUN
taxlaw-9798	856	44	on	on	ADP
taxlaw-9798	856	45	tax	tax	NOUN
taxlaw-9798	856	46	matters	matter	NOUN
taxlaw-9798	856	47	.	.	PUNCT
taxlaw-9798	857	1	as	as	SCONJ
taxlaw-9798	857	2	these	these	DET
taxlaw-9798	857	3	trends	trend	NOUN
taxlaw-9798	857	4	continue	continue	VERB
taxlaw-9798	857	5	,	,	PUNCT
taxlaw-9798	857	6	we	we	PRON
taxlaw-9798	857	7	expect	expect	VERB
taxlaw-9798	857	8	to	to	PART
taxlaw-9798	857	9	see	see	VERB
taxlaw-9798	857	10	a	a	DET
taxlaw-9798	857	11	further	further	ADJ
taxlaw-9798	857	12	expansion	expansion	NOUN
taxlaw-9798	857	13	and	and	CCONJ
taxlaw-9798	857	14	internationalization	internationalization	NOUN
taxlaw-9798	857	15	of	of	ADP
taxlaw-9798	857	16	mdrs	mdrs	PROPN
taxlaw-9798	857	17	.	.	PROPN
taxlaw-9798	857	18	295	295	NUM
taxlaw-9798	857	19	it	it	PRON
taxlaw-9798	857	20	could	could	AUX
taxlaw-9798	857	21	also	also	ADV
taxlaw-9798	857	22	build	build	VERB
taxlaw-9798	857	23	on	on	ADP
taxlaw-9798	857	24	the	the	DET
taxlaw-9798	857	25	recommendations	recommendation	NOUN
taxlaw-9798	857	26	of	of	ADP
taxlaw-9798	857	27	action	action	NOUN
taxlaw-9798	857	28	12	12	NUM
taxlaw-9798	857	29	,	,	PUNCT
taxlaw-9798	857	30	although	although	SCONJ
taxlaw-9798	857	31	these	these	PRON
taxlaw-9798	857	32	are	be	AUX
taxlaw-9798	857	33	somewhat	somewhat	ADV
taxlaw-9798	857	34	outdated	outdated	ADJ
taxlaw-9798	857	35	after	after	ADP
taxlaw-9798	857	36	the	the	DET
taxlaw-9798	857	37	developments	development	NOUN
taxlaw-9798	857	38	of	of	ADP
taxlaw-9798	857	39	the	the	DET
taxlaw-9798	857	40	past	past	ADJ
taxlaw-9798	857	41	six	six	NUM
taxlaw-9798	857	42	years	year	NOUN
taxlaw-9798	857	43	.	.	PUNCT
taxlaw-9798	858	1	introduction	introduction	NOUN
taxlaw-9798	858	2	i.	i.	PROPN
taxlaw-9798	858	3	first	first	ADJ
taxlaw-9798	858	4	generation	generation	NOUN
taxlaw-9798	858	5	:	:	PUNCT
taxlaw-9798	858	6	1980s	1980s	NUM
taxlaw-9798	858	7	a.	a.	PROPN
taxlaw-9798	858	8	united	united	PROPN
taxlaw-9798	858	9	states	states	PROPN
taxlaw-9798	858	10	b.	b.	PROPN
taxlaw-9798	858	11	canada	canada	PROPN
taxlaw-9798	858	12	ii	ii	PROPN
taxlaw-9798	858	13	.	.	PUNCT
taxlaw-9798	859	1	second	second	ADJ
taxlaw-9798	859	2	generation	generation	NOUN
taxlaw-9798	859	3	:	:	PUNCT
taxlaw-9798	859	4	2000s	2000s	NUM
taxlaw-9798	859	5	and	and	CCONJ
taxlaw-9798	859	6	early	early	ADJ
taxlaw-9798	859	7	2010s	2010s	PROPN
taxlaw-9798	859	8	a.	a.	PROPN
taxlaw-9798	859	9	united	united	PROPN
taxlaw-9798	859	10	states	states	PROPN
taxlaw-9798	859	11	b.	b.	PROPN
taxlaw-9798	859	12	united	united	PROPN
taxlaw-9798	859	13	kingdom	kingdom	PROPN
taxlaw-9798	859	14	c.	c.	PROPN
taxlaw-9798	859	15	other	other	ADJ
taxlaw-9798	859	16	countries	countries	PROPN
taxlaw-9798	859	17	iii	iii	PROPN
taxlaw-9798	859	18	.	.	PUNCT
taxlaw-9798	859	19	third	third	ADJ
taxlaw-9798	859	20	generation	generation	NOUN
taxlaw-9798	859	21	:	:	PUNCT
taxlaw-9798	859	22	2015	2015	NUM
taxlaw-9798	859	23	-	-	PUNCT
taxlaw-9798	859	24	present	present	ADJ
taxlaw-9798	859	25	a.	a.	NOUN
taxlaw-9798	859	26	dac	dac	PROPN
taxlaw-9798	859	27	6	6	NUM
taxlaw-9798	859	28	b.	b.	PROPN
taxlaw-9798	859	29	crs	crs	PROPN
taxlaw-9798	859	30	mdrs	mdrs	PROPN
taxlaw-9798	859	31	c.	c.	PROPN
taxlaw-9798	859	32	other	other	ADJ
taxlaw-9798	859	33	countries	country	NOUN
taxlaw-9798	859	34	iv	iv	X
taxlaw-9798	859	35	.	.	PUNCT
taxlaw-9798	859	36	trends	trend	NOUN
taxlaw-9798	859	37	in	in	ADP
taxlaw-9798	859	38	the	the	DET
taxlaw-9798	859	39	development	development	NOUN
taxlaw-9798	859	40	of	of	ADP
taxlaw-9798	859	41	mdrs	mdrs	PROPN
taxlaw-9798	859	42	a.	a.	NOUN
taxlaw-9798	859	43	expansion	expansion	NOUN
taxlaw-9798	859	44	of	of	ADP
taxlaw-9798	859	45	what	what	PRON
taxlaw-9798	859	46	should	should	AUX
taxlaw-9798	859	47	be	be	AUX
taxlaw-9798	859	48	reported	report	VERB
taxlaw-9798	859	49	b.	b.	PROPN
taxlaw-9798	859	50	expansion	expansion	NOUN
taxlaw-9798	859	51	of	of	ADP
taxlaw-9798	859	52	who	who	PRON
taxlaw-9798	859	53	should	should	AUX
taxlaw-9798	859	54	report	report	VERB
taxlaw-9798	859	55	c.	c.	NOUN
taxlaw-9798	859	56	internationalization	internationalization	NOUN
taxlaw-9798	859	57	of	of	ADP
taxlaw-9798	859	58	mdrs	mdrs	PROPN
taxlaw-9798	859	59	v.	v.	ADP
taxlaw-9798	859	60	the	the	DET
taxlaw-9798	859	61	path	path	NOUN
taxlaw-9798	859	62	ahead	ahead	ADV
taxlaw-9798	859	63	for	for	ADP
taxlaw-9798	859	64	mdrs	mdr	VERB
taxlaw-9798	859	65	conclusion	conclusion	NOUN