id	sid	eid	entity	type
faba-289	1	1	181	CARDINAL
faba-289	1	2	7	CARDINAL
faba-289	1	3	2	CARDINAL
faba-289	1	4	2025	DATE
faba-289	1	5	issn 2603-5324	PERSON
faba-289	1	6	university of national and world economy, sofia	ORG
faba-289	1	7	bulgaria	GPE
faba-289	1	8	22	CARDINAL
faba-289	1	9	3 november 2025	DATE
faba-289	1	10	17	CARDINAL
faba-289	1	11	november 2025	DATE
faba-289	2	1	oecd	ORG
faba-289	6	1	jel	ORG
faba-289	7	1	7	CARDINAL
faba-289	7	2	2	CARDINAL
faba-289	7	3	2025	CARDINAL
faba-289	7	4	182	CARDINAL
faba-289	7	5	the past decades	DATE
faba-289	11	1	the past century	DATE
faba-289	17	1	section two	LAW
faba-289	17	2	four	CARDINAL
faba-289	19	1	the 1920s	DATE
faba-289	20	1	jozipovic 2020	PERSON
faba-289	20	2	436	CARDINAL
faba-289	22	1	1986	DATE
faba-289	22	2	wilson	ORG
faba-289	22	3	1986	DATE
faba-289	22	4	konrad 2012	PERSON
faba-289	22	5	6	CARDINAL
faba-289	23	1	2006	DATE
faba-289	23	2	13	CARDINAL
faba-289	24	1	the end of the last century	DATE
faba-289	25	1	2007	DATE
faba-289	25	2	275	CARDINAL
faba-289	26	1	2007	DATE
faba-289	26	2	270	CARDINAL
faba-289	27	1	recent years	DATE
faba-289	30	1	european	NORP
faba-289	30	2	2015	CARDINAL
faba-289	31	1	2017	CARDINAL
faba-289	31	2	313	CARDINAL
faba-289	32	1	liu	PERSON
faba-289	32	2	2021	CARDINAL
faba-289	32	3	175	CARDINAL
faba-289	33	1	2017	CARDINAL
faba-289	33	2	24	DATE
faba-289	33	3	7	CARDINAL
faba-289	33	4	2	CARDINAL
faba-289	33	5	183	CARDINAL
faba-289	36	1	oecd	ORG
faba-289	37	1	oecd	ORG
faba-289	37	2	1998	DATE
faba-289	37	3	15	CARDINAL
faba-289	38	1	zero	CARDINAL
faba-289	38	2	oecd 1998,	ORG
faba-289	38	3	25	CARDINAL
faba-289	39	1	oecd	ORG
faba-289	39	2	beps	PERSON
faba-289	39	3	2018	DATE
faba-289	39	4	31	DATE
faba-289	40	1	huber 1999	DATE
faba-289	40	2	wehke 2006	EVENT
faba-289	40	3	konrad 2012	PERSON
faba-289	40	4	devereux	ORG
faba-289	40	5	2014	DATE
faba-289	41	1	2006	DATE
faba-289	41	2	417	CARDINAL
faba-289	42	1	huber 1999	DATE
faba-289	42	2	443	CARDINAL
faba-289	44	1	wehke	PERSON
faba-289	44	2	2006	DATE
faba-289	45	1	2006	DATE
faba-289	45	2	434	CARDINAL
faba-289	46	1	huber (1999	ORG
faba-289	47	1	konrad	PERSON
faba-289	47	2	2012	DATE
faba-289	47	3	30	DATE
faba-289	48	1	west african	NORP
faba-289	48	2	25%	PERCENT
faba-289	49	1	devereux	ORG
faba-289	49	2	2014	DATE
faba-289	51	1	eu	ORG
faba-289	52	1	devereux	ORG
faba-289	52	2	2022	CARDINAL
faba-289	52	3	7	CARDINAL
faba-289	55	1	recent years	DATE
faba-289	56	1	79	CARDINAL
faba-289	56	2	jansky	PERSON
faba-289	56	3	2019	DATE
faba-289	56	4	1067	CARDINAL
faba-289	56	5	annually	DATE
faba-289	56	6	8%	PERCENT
faba-289	56	7	1%	PERCENT
faba-289	58	1	álvarez	PERSON
faba-289	59	1	2022	CARDINAL
faba-289	59	2	182	CARDINAL
faba-289	59	3	30	CARDINAL
faba-289	60	1	the past two decades	DATE
faba-289	61	1	7	CARDINAL
faba-289	61	2	2	CARDINAL
faba-289	61	3	2025	CARDINAL
faba-289	61	4	oecd	ORG
faba-289	63	1	eu	ORG
faba-289	63	2	recent years	DATE
faba-289	64	1	european	NORP
faba-289	64	2	2015	CARDINAL
faba-289	64	3	12	DATE
faba-289	64	4	two	CARDINAL
faba-289	64	5	first	ORDINAL
faba-289	64	6	second	ORDINAL
faba-289	64	7	the eu commission	ORG
faba-289	65	1	oecd	ORG
faba-289	65	2	the past century	DATE
faba-289	66	1	2013	DATE
faba-289	66	2	140	CARDINAL
faba-289	67	1	fifteen	CARDINAL
faba-289	68	1	2021	CARDINAL
faba-289	68	2	87	DATE
faba-289	69	1	fifteen	CARDINAL
faba-289	71	1	four	CARDINAL
faba-289	72	1	european	NORP
faba-289	72	2	2019	DATE
faba-289	72	3	5	CARDINAL
faba-289	73	1	1	CARDINAL
faba-289	73	2	two	CARDINAL
faba-289	74	1	1	CARDINAL
faba-289	76	1	1	CARDINAL
faba-289	76	2	two	CARDINAL
faba-289	78	1	2023	CARDINAL
faba-289	80	1	the ccctb european commission	ORG
faba-289	81	1	annual	DATE
faba-289	81	2	over eur 20 billion	MONEY
faba-289	81	3	over 10%	PERCENT
faba-289	81	4	oecd 2023,	ORG
faba-289	81	5	13	DATE
faba-289	82	1	eur 1 million	CARDINAL
faba-289	82	2	eur 250 000	QUANTITY
faba-289	82	3	annual	DATE
faba-289	82	4	less than eur 40 billion	MONEY
faba-289	82	5	oecd 2023	ORG
faba-289	84	1	oecd 2018	ORG
faba-289	88	1	2023	CARDINAL
faba-289	88	2	oecd	ORG
faba-289	88	3	2023	CARDINAL
faba-289	89	1	two	CARDINAL
faba-289	90	1	15%	PERCENT
faba-289	90	2	oecd 2023a,	ORG
faba-289	90	3	5	CARDINAL
faba-289	91	1	7	CARDINAL
faba-289	91	2	2	CARDINAL
faba-289	91	3	185	CARDINAL
faba-289	91	4	oecd 2023a,	ORG
faba-289	91	5	9	CARDINAL
faba-289	93	1	oecd	ORG
faba-289	93	2	approximately 90%	PERCENT
faba-289	93	3	oecd 2023,	ORG
faba-289	93	4	13	DATE
faba-289	94	1	two	CARDINAL
faba-289	94	2	the summer of 2023	DATE
faba-289	94	3	15%	PERCENT
faba-289	96	1	eu	ORG
faba-289	96	2	2022	CARDINAL
faba-289	96	3	2022	CARDINAL
faba-289	97	1	around 55	CARDINAL
faba-289	97	2	oecd	ORG
faba-289	97	3	2024	DATE
faba-289	97	4	2	CARDINAL
faba-289	98	1	gadžo	PERSON
faba-289	98	2	jozipovic	PERSON
faba-289	98	3	2020	DATE
faba-289	98	4	445	CARDINAL
faba-289	99	1	5	CARDINAL
faba-289	99	2	one	CARDINAL
faba-289	100	1	oecd	ORG
faba-289	100	2	2019	DATE
faba-289	100	3	13	DATE
faba-289	101	1	5	CARDINAL
faba-289	106	1	2019	DATE
faba-289	106	2	14	DATE
faba-289	107	1	8	CARDINAL
faba-289	107	2	10	CARDINAL
faba-289	108	1	one	CARDINAL
faba-289	108	2	1995	DATE
faba-289	108	3	oecd	ORG
faba-289	109	1	oecd	ORG
faba-289	110	1	2024	DATE
faba-289	110	2	1	CARDINAL
faba-289	112	1	oecd	ORG
faba-289	112	2	2015	DATE
faba-289	112	3	12	CARDINAL
faba-289	113	1	8	CARDINAL
faba-289	113	2	9	CARDINAL
faba-289	113	3	10	CARDINAL
faba-289	113	4	oecd	ORG
faba-289	113	5	2015	DATE
faba-289	113	6	10	CARDINAL
faba-289	114	1	the last century	DATE
faba-289	116	1	first	ORDINAL
faba-289	118	1	2023	CARDINAL
faba-289	118	2	four	CARDINAL
faba-289	119	1	eu	ORG
faba-289	119	2	eu	GPE
faba-289	121	1	2021	CARDINAL
faba-289	121	2	94	DATE
faba-289	122	1	2017	CARDINAL
faba-289	122	2	50	DATE
faba-289	123	1	devereux et al	ORG
faba-289	124	1	2022	CARDINAL
faba-289	124	2	3	CARDINAL
faba-289	124	3	two	CARDINAL
faba-289	124	4	devereux et al	ORG
faba-289	124	5	2022	CARDINAL
faba-289	126	1	7	CARDINAL
faba-289	126	2	2	CARDINAL
faba-289	126	3	186	CARDINAL
faba-289	127	1	2018	DATE
faba-289	127	2	39	CARDINAL
faba-289	130	1	2024	CARDINAL
faba-289	130	2	4	CARDINAL
faba-289	131	1	the past decades	DATE
faba-289	133	1	cit systems	ORG
faba-289	138	1	1	CARDINAL
faba-289	139	1	cit	ORG
faba-289	143	1	two	CARDINAL
faba-289	143	2	1	CARDINAL
faba-289	145	1	5	CARDINAL
faba-289	151	1	álvarez-martínez	PERSON
faba-289	151	2	m., s. barrios	PERSON
faba-289	151	3	d. d’andria	ORG
faba-289	151	4	m. gesualdo	PERSON
faba-289	151	5	g. nicodeme	PERSON
faba-289	151	6	j. pycroft	PERSON
faba-289	152	1	2022	CARDINAL
faba-289	155	1	167–198	CARDINAL
faba-289	156	1	r.	NORP
faba-289	157	1	2017	CARDINAL
faba-289	159	1	7	CARDINAL
faba-289	159	2	2	CARDINAL
faba-289	159	3	2025	CARDINAL
faba-289	159	4	187 3(1	CARDINAL
faba-289	159	5	22-56	CARDINAL
faba-289	161	1	22	CARDINAL
faba-289	161	2	june 2025	DATE
faba-289	161	3	devereux	ORG
faba-289	161	4	m.	PERSON
faba-289	161	5	j. vella	PERSON
faba-289	161	6	2014	DATE
faba-289	162	1	the 21st century	DATE
faba-289	163	1	14/25	CARDINAL
faba-289	163	2	oxford	NORP
faba-289	165	1	17 july 2025	DATE
faba-289	165	2	devereux	ORG
faba-289	165	3	m.	PERSON
faba-289	165	4	2022	CARDINAL
faba-289	167	1	25/2022	CARDINAL
faba-289	167	2	oxford university centre for business	ORG
faba-289	168	1	4 july 2025	DATE
faba-289	169	1	devereux	ORG
faba-289	169	2	m.	PERSON
faba-289	169	3	j. vella	PERSON
faba-289	169	4	h. wardell-burru	PERSON
faba-289	169	5	2022	CARDINAL
faba-289	170	1	2	CARDINAL
faba-289	170	2	oxford university centre for business taxation	ORG
faba-289	171	1	15 july 2025	DATE
faba-289	171	2	2022	CARDINAL
faba-289	172	1	eu	ORG
faba-289	172	2	2022/2523	DATE
faba-289	172	3	14	CARDINAL
faba-289	173	1	https://eur-lex.europa.eu/eli/dir/2022/2523/oj/eng	ORG
faba-289	174	1	2015	CARDINAL
faba-289	175	1	the econ committee european parliament directorate general	ORG
faba-289	176	1	https://www.europarl.europa.eu/regdata/etudes/idan/2015/563446/ipol_ida(2015)563446_e n.pdf	ORG
faba-289	176	2	21	CARDINAL
faba-289	176	3	european	NORP
faba-289	176	4	2019	DATE
faba-289	177	1	beps	PERSON
faba-289	178	1	14 july 2025	DATE
faba-289	178	2	l. 2017	ORG
faba-289	180	1	annual	DATE
faba-289	180	2	minutes	TIME
faba-289	180	3	annual	DATE
faba-289	180	4	the national tax association	ORG
faba-289	180	5	110	CARDINAL
faba-289	180	6	1-63	CARDINAL
faba-289	181	1	https://www.jstor.org/stable/26794434	TIME
faba-289	181	2	16 july 2025	DATE
faba-289	181	3	b. huber.	PERSON
faba-289	181	4	2000	DATE
faba-289	183	1	56	CARDINAL
faba-289	183	2	3/4	CARDINAL
faba-289	183	3	443458	CARDINAL
faba-289	183	4	gadžo s.	PERSON
faba-289	184	1	jozipovic	PERSON
faba-289	185	1	2020	DATE
faba-289	186	1	48(4	CARDINAL
faba-289	186	2	432	CARDINAL
faba-289	186	3	445	CARDINAL
faba-289	187	1	https://doi.org/10.54648/taxi2020038 hebous	PERSON
faba-289	187	2	s. 2021	PERSON
faba-289	188	1	de mooij	ORG
faba-289	188	2	r.	NORP
faba-289	188	3	a. klemm	PERSON
faba-289	188	4	ed	PERSON
faba-289	189	1	washington	GPE
faba-289	189	2	16 june 2025	DATE
faba-289	189	3	j. 2007	GPE
faba-289	191	1	university of michigan law school	ORG
faba-289	192	1	9	CARDINAL
faba-289	192	2	m. palansky	PERSON
faba-289	193	1	2019	DATE
faba-289	195	1	2019	CARDINAL
faba-289	195	2	26	CARDINAL
faba-289	195	3	1048-1103	CARDINAL
faba-289	196	1	m.	PERSON
faba-289	196	2	k. konrad	PERSON
faba-289	196	3	2012	DATE
faba-289	198	1	2012-06	DATE
faba-289	198	2	max planck institute for tax law	ORG
faba-289	199	1	03 july 2025	DATE
faba-289	201	1	nordic tax journal	ORG
faba-289	201	2	2018	DATE
faba-289	201	3	1	CARDINAL
faba-289	201	4	31	CARDINAL
faba-289	201	5	02.09.2024	DATE
faba-289	201	6	l. liu	PERSON
faba-289	201	7	2021	DATE
faba-289	203	1	de mooij	PERSON
faba-289	203	2	r.	NORP
faba-289	203	3	a. klemm	PERSON
faba-289	203	4	ed	PERSON
faba-289	203	5	washington:	ORG
faba-289	204	1	17 july 2025	DATE
faba-289	204	2	s. 2023	PERSON
faba-289	209	1	7	CARDINAL
faba-289	209	2	2	CARDINAL
faba-289	209	3	2025	CARDINAL
faba-289	209	4	188	CARDINAL
faba-289	209	5	22	CARDINAL
faba-289	209	6	nicodeme	ORG
faba-289	209	7	2006	DATE
faba-289	210	1	the european union	ORG
faba-289	212	1	mpra	PERSON
faba-289	213	1	107	CARDINAL
faba-289	214	1	16 july 2025	DATE
faba-289	214	2	a. 2024	PERSON
faba-289	215	1	5(1	CARDINAL
faba-289	215	2	1–6	DATE
faba-289	216	1	24 july 2025	DATE
faba-289	217	1	oecd	ORG
faba-289	217	2	1998	DATE
faba-289	219	1	https://www.oecd.org/en/publications/1998/04/harmful-tax-competition_g1ghgc60.html	PERSON
faba-289	219	2	16 july 2025	DATE
faba-289	220	1	oecd	ORG
faba-289	220	2	2015	DATE
faba-289	221	1	8-10 2015	PERCENT
faba-289	221	2	oecd/g20	ORG
faba-289	221	3	oecd	ORG
faba-289	221	4	paris	GPE
faba-289	223	1	oecd	ORG
faba-289	223	2	2018	DATE
faba-289	224	1	2018	DATE
faba-289	226	1	23.07.2024	CARDINAL
faba-289	226	2	oecd	ORG
faba-289	226	3	2019	DATE
faba-289	227	1	2018	DATE
faba-289	227	2	5	CARDINAL
faba-289	227	3	oecd/g20	ORG
faba-289	227	4	oecd	ORG
faba-289	227	5	paris	GPE
faba-289	229	1	two	CARDINAL
faba-289	230	1	18 july 2025	DATE
faba-289	231	1	oecd	ORG
faba-289	231	2	2023a	DATE
faba-289	232	1	two	CARDINAL
faba-289	232	2	oecd/g20	ORG
faba-289	232	3	oecd	ORG
faba-289	232	4	paris	GPE
faba-289	233	1	30.07.2024	CARDINAL
faba-289	233	2	oecd	ORG
faba-289	233	3	2024	DATE
faba-289	235	1	30 july 2025	DATE
faba-289	235	2	wehke	ORG
faba-289	237	1	62	CARDINAL
faba-289	237	2	3	CARDINAL
faba-289	237	3	416436	DATE