id	sid	eid	entity	type
ftr-313	1	1	florida	GPE
ftr-313	1	2	florida	GPE
ftr-313	1	3	14 2013	DATE
ftr-313	1	4	9 361	CARDINAL
ftr-313	1	5	henry ordower* i.	PERSON
ftr-313	1	6	361 ii	QUANTITY
ftr-313	4	1	370 iii	QUANTITY
ftr-313	4	2	375	CARDINAL
ftr-313	5	1	384	CARDINAL
ftr-313	6	1	384 1	CARDINAL
ftr-313	7	1	385 2	CARDINAL
ftr-313	7	2	386 3	DATE
ftr-313	8	1	387 4	DATE
ftr-313	9	1	388 5	CARDINAL
ftr-313	9	2	390 6	CARDINAL
ftr-313	9	3	396	CARDINAL
ftr-313	9	4	397	CARDINAL
ftr-313	9	5	expatriation	ORG
ftr-313	10	1	404 d. language	QUANTITY
ftr-313	10	2	406	CARDINAL
ftr-313	10	3	411 vi	PERSON
ftr-313	12	1	414	CARDINAL
ftr-313	12	2	417	CARDINAL
ftr-313	12	3	saint louis university school	ORG
ftr-313	13	1	a.b.	GPE
ftr-313	13	2	washington university	ORG
ftr-313	13	3	m.a.	GPE
ftr-313	13	4	j.d.	GPE
ftr-313	13	5	the university of chicago	ORG
ftr-313	14	1	the ifa international tax research symposium	ORG
ftr-313	14	2	boston	GPE
ftr-313	14	3	2012	DATE
ftr-313	14	4	diane ring	PERSON
ftr-313	15	1	ilene ordower	PERSON
ftr-313	15	2	adam chodorow	PERSON
ftr-313	15	3	tracy kaye	PERSON
ftr-313	15	4	winter	DATE
ftr-313	15	5	2013	DATE
ftr-313	16	1	362	CARDINAL
ftr-313	16	2	florida	GPE
ftr-313	17	1	14:9	CARDINAL
ftr-313	18	1	1990s,3	CARDINAL
ftr-313	18	2	1	CARDINAL
ftr-313	20	1	three	CARDINAL
ftr-313	21	1	dan hooper	PERSON
ftr-313	21	2	130–38	DATE
ftr-313	22	1	lhc	PERSON
ftr-313	23	1	conseil européen pour la recherche nucléaire	ORG
ftr-313	23	2	the european organization	ORG
ftr-313	24	1	lhc	PERSON
ftr-313	24	2	switzerland	GPE
ftr-313	24	3	france	GPE
ftr-313	25	1	2008	DATE
ftr-313	25	2	2014	DATE
ftr-313	26	1	lhc	PERSON
ftr-313	26	2	2013	DATE
ftr-313	26	3	http://public.web.cern.ch/public/en/about/about-en.html	ORG
ftr-313	29	1	2	CARDINAL
ftr-313	30	1	wednesday, july 4, 2012	DATE
ftr-313	30	2	lhc	PERSON
ftr-313	31	1	dennis overbye	PERSON
ftr-313	31	2	n.y.	GPE
ftr-313	31	3	july 5, 2012	DATE
ftr-313	31	4	2012/07/05	CARDINAL
ftr-313	34	1	2013	DATE
ftr-313	35	1	3	CARDINAL
ftr-313	35	2	reuven s. avi-yonah	PERSON
ftr-313	35	3	u.s.	GPE
ftr-313	35	4	58	CARDINAL
ftr-313	35	5	1511	CARDINAL
ftr-313	35	6	mar. 15, 1993	DATE
ftr-313	35	7	eric j. coffill &	PERSON
ftr-313	35	8	wilson jr.	PERSON
ftr-313	35	9	59	CARDINAL
ftr-313	35	10	1103	DATE
ftr-313	35	11	24, 1993	DATE
ftr-313	35	12	william j. wilkins	PERSON
ftr-313	35	13	kenneth w. gideon	PERSON
ftr-313	35	14	congress	ORG
ftr-313	35	15	65	CARDINAL
ftr-313	35	16	1259	CARDINAL
ftr-313	35	17	dec. 5, 1994	DATE
ftr-313	35	18	paul r. mcdaniel	PERSON
ftr-313	35	19	49	CARDINAL
ftr-313	36	1	691	CARDINAL
ftr-313	36	2	1994	DATE
ftr-313	36	3	north america	LOC
ftr-313	37	1	u.s.	GPE
ftr-313	37	2	julie roin	PERSON
ftr-313	38	1	61	CARDINAL
ftr-313	38	2	169	CARDINAL
ftr-313	38	3	2008	DATE
ftr-313	38	4	reuven s. avi-yonah	PERSON
ftr-313	38	5	kimberly a. clausing &	ORG
ftr-313	38	6	michael c. durst	PERSON
ftr-313	38	7	2013	DATE
ftr-313	38	8	363	CARDINAL
ftr-313	39	1	1	CARDINAL
ftr-313	39	2	the european union	ORG
ftr-313	39	3	eu	ORG
ftr-313	39	4	soviet	NORP
ftr-313	39	5	2	CARDINAL
ftr-313	39	6	seventeen	CARDINAL
ftr-313	39	7	3	CARDINAL
ftr-313	39	8	oecd	ORG
ftr-313	39	9	switzerland	GPE
ftr-313	39	10	liechtenstein	GPE
ftr-313	39	11	5	CARDINAL
ftr-313	39	12	russia	GPE
ftr-313	39	13	1998	DATE
ftr-313	39	14	the united states	GPE
ftr-313	39	15	2007	DATE
ftr-313	39	16	9	CARDINAL
ftr-313	39	17	fla	GPE
ftr-313	42	1	497	CARDINAL
ftr-313	42	2	2009	DATE
ftr-313	42	3	susan c. morse	PERSON
ftr-313	42	4	29	CARDINAL
ftr-313	43	1	593	CARDINAL
ftr-313	43	2	2010	DATE
ftr-313	44	1	4	CARDINAL
ftr-313	44	2	2004	DATE
ftr-313	44	3	the czech republic	GPE
ftr-313	44	4	estonia	GPE
ftr-313	44	5	latvia	GPE
ftr-313	44	6	lithuania	GPE
ftr-313	44	7	hungary	GPE
ftr-313	44	8	poland	GPE
ftr-313	44	9	slovakia	GPE
ftr-313	44	10	slovenia	GPE
ftr-313	44	11	eu	ORG
ftr-313	44	12	non-soviet	NORP
ftr-313	44	13	malta	GPE
ftr-313	45	1	romania	GPE
ftr-313	45	2	bulgaria	GPE
ftr-313	45	3	eu	ORG
ftr-313	45	4	2007	DATE
ftr-313	46	1	6	CARDINAL
ftr-313	46	2	28	CARDINAL
ftr-313	46	3	june 27, 2013	DATE
ftr-313	47	1	5	CARDINAL
ftr-313	47	2	june 13, 2013	DATE
ftr-313	47	3	belgium	GPE
ftr-313	47	4	germany	GPE
ftr-313	47	5	ireland	GPE
ftr-313	47	6	spain	GPE
ftr-313	47	7	france	GPE
ftr-313	47	8	italy	GPE
ftr-313	47	9	luxembourg	GPE
ftr-313	47	10	netherlands	GPE
ftr-313	47	11	austria	GPE
ftr-313	47	12	portugal	GPE
ftr-313	47	13	finland	GPE
ftr-313	47	14	greece	GPE
ftr-313	47	15	slovenia	GPE
ftr-313	47	16	cyprus	GPE
ftr-313	47	17	malta	GPE
ftr-313	47	18	slovakia	GPE
ftr-313	48	1	6	CARDINAL
ftr-313	49	1	d.	NORP
ftr-313	49	2	slovenia	GPE
ftr-313	49	3	slovakia	GPE
ftr-313	49	4	estonia	GPE
ftr-313	50	1	7.	CARDINAL
ftr-313	50	2	1999	DATE
ftr-313	50	3	2002	DATE
ftr-313	51	1	1999	DATE
ftr-313	51	2	an additional six	CARDINAL
ftr-313	52	1	euro	CARDINAL
ftr-313	57	1	oecd	ORG
ftr-313	57	2	1998	DATE
ftr-313	57	3	oecd	ORG
ftr-313	58	1	9	CARDINAL
ftr-313	58	2	eu	ORG
ftr-313	59	1	june 17, 2013	DATE
ftr-313	61	1	10	CARDINAL
ftr-313	61	2	u.s.	GPE
ftr-313	62	1	kevin dowd	PERSON
ftr-313	63	1	the federal reserve	ORG
ftr-313	63	2	1999	DATE
ftr-313	64	1	364	CARDINAL
ftr-313	64	2	florida	GPE
ftr-313	65	1	14:9	CARDINAL
ftr-313	65	2	200811	DATE
ftr-313	65	3	6	CARDINAL
ftr-313	65	4	the united states	GPE
ftr-313	65	5	2008	DATE
ftr-313	65	6	sec	ORG
ftr-313	65	7	the united states13	ORG
ftr-313	65	8	8)	CARDINAL
ftr-313	65	9	the european commission	ORG
ftr-313	65	10	ec	ORG
ftr-313	65	11	first	ORDINAL
ftr-313	67	1	recent decades	DATE
ftr-313	67	2	taxation16	ORG
ftr-313	67	3	11	CARDINAL
ftr-313	68	1	nat’l comm’n	GPE
ftr-313	69	1	u.s.	GPE
ftr-313	69	2	2011	DATE
ftr-313	70	1	12	CARDINAL
ftr-313	71	1	dodd-frank wall street	PERSON
ftr-313	72	1	111	CARDINAL
ftr-313	72	2	203	CARDINAL
ftr-313	72	3	124	CARDINAL
ftr-313	73	1	1376	CARDINAL
ftr-313	73	2	2010	DATE
ftr-313	74	1	13	CARDINAL
ftr-313	75	1	u.s.	GPE
ftr-313	75	2	73	CARDINAL
ftr-313	77	1	70816	DATE
ftr-313	77	2	nov. 21, 2008	DATE
ftr-313	77	3	17	CARDINAL
ftr-313	78	1	210	CARDINAL
ftr-313	78	2	229	CARDINAL
ftr-313	78	3	230	CARDINAL
ftr-313	78	4	240	CARDINAL
ftr-313	78	5	244	CARDINAL
ftr-313	78	6	249	CARDINAL
ftr-313	79	1	sec	ORG
ftr-313	79	2	u.s.	GPE
ftr-313	80	1	sec	ORG
ftr-313	81	1	u.s.	GPE
ftr-313	81	2	2012	DATE
ftr-313	83	1	sec	ORG
ftr-313	83	2	gaap	ORG
ftr-313	84	1	218	CARDINAL
ftr-313	85	1	14	CARDINAL
ftr-313	86	1	15	CARDINAL
ftr-313	87	1	16	CARDINAL
ftr-313	88	1	walter j. blum	PERSON
ftr-313	88	2	harry kalven	PERSON
ftr-313	88	3	jr.	PERSON
ftr-313	88	4	1953	DATE
ftr-313	89	1	german	NORP
ftr-313	89	2	two	CARDINAL
ftr-313	89	3	2013	DATE
ftr-313	89	4	labor19	ORG
ftr-313	90	1	bundesverfassungsgericht	PERSON
ftr-313	92	1	dec. 4, 2002	DATE
ftr-313	92	2	107	CARDINAL
ftr-313	92	3	27	CARDINAL
ftr-313	93	1	german	NORP
ftr-313	93	2	steuerpflichtige bei	PERSON
ftr-313	93	3	gleicher leistungsfähigkeit auch gleich hoch zu besteuern	ORG
ftr-313	93	4	vertikaler richtung	FAC
ftr-313	94	1	höherer	PERSON
ftr-313	95	1	vergleich mit der steuerbelastung niedriger	PERSON
ftr-313	95	2	sein muss	PERSON
ftr-313	96	1	henry ordower	PERSON
ftr-313	96	2	germany	GPE
ftr-313	96	3	the united states	GPE
ftr-313	96	4	7	CARDINAL
ftr-313	96	5	fla	GPE
ftr-313	98	1	259	CARDINAL
ftr-313	98	2	303–05	DATE
ftr-313	98	3	2006	DATE
ftr-313	99	1	james repetti & diane ring	ORG
ftr-313	99	2	13	CARDINAL
ftr-313	99	3	fla	GPE
ftr-313	100	1	135	CARDINAL
ftr-313	100	2	2012	DATE
ftr-313	101	1	17	CARDINAL
ftr-313	102	1	oecd	ORG
ftr-313	102	2	7 (2006	DATE
ftr-313	102	3	oecd	ORG
ftr-313	102	4	gregg a. esenwein &	PERSON
ftr-313	102	5	jane g. gravelle	PERSON
ftr-313	103	1	32603	DATE
ftr-313	103	2	2008	DATE
ftr-313	103	3	robert e. hall	PERSON
ftr-313	103	4	alvin rabushka	PERSON
ftr-313	103	5	2d	DATE
ftr-313	103	6	1995	DATE
ftr-313	103	7	michael j. graetz	PERSON
ftr-313	103	8	100 million	CARDINAL
ftr-313	103	9	the united states	GPE
ftr-313	103	10	197–202 (2008	DATE
ftr-313	104	1	18	CARDINAL
ftr-313	105	1	warren e. buffett	PERSON
ftr-313	105	2	n.y	GPE
ftr-313	105	3	aug. 14, 2011	DATE
ftr-313	106	1	19	CARDINAL
ftr-313	106	2	roger h. gordon	PERSON
ftr-313	106	3	the european union	ORG
ftr-313	106	4	24	DATE
ftr-313	106	5	sijbren cnossen ed.	PERSON
ftr-313	106	6	2000	DATE
ftr-313	107	1	20	CARDINAL
ftr-313	107	2	sweden	GPE
ftr-313	107	3	the year 2000 to 2010	DATE
ftr-313	107	4	16.88 percent	PERCENT
ftr-313	107	5	21.28 percent	PERCENT
ftr-313	108	1	sept. 25, 2013	DATE
ftr-313	109	1	the same period	DATE
ftr-313	109	2	sweden	GPE
ftr-313	109	3	29.86 percent	PERCENT
ftr-313	109	4	25.26 percent	PERCENT
ftr-313	110	1	sept. 25, 2013	DATE
ftr-313	112	1	greece	GPE
ftr-313	112	2	spain	GPE
ftr-313	112	3	366	CARDINAL
ftr-313	112	4	florida	GPE
ftr-313	112	5	14:9	CARDINAL
ftr-313	113	1	one	CARDINAL
ftr-313	115	1	second	ORDINAL
ftr-313	117	1	21	CARDINAL
ftr-313	117	2	one	CARDINAL
ftr-313	118	1	95	CARDINAL
ftr-313	118	2	1249	CARDINAL
ftr-313	118	3	20, 2002	DATE
ftr-313	119	1	22	CARDINAL
ftr-313	120	1	reuven s. avi-yonah	PERSON
ftr-313	120	2	diane m. ring & yariv	PERSON
ftr-313	120	3	u.s.	GPE
ftr-313	120	4	192	CARDINAL
ftr-313	120	5	3d	CARDINAL
ftr-313	120	6	2011	DATE
ftr-313	121	1	23	CARDINAL
ftr-313	122	1	24	CARDINAL
ftr-313	123	1	oecd	ORG
ftr-313	123	2	oecd	ORG
ftr-313	123	3	july 22, 2010	DATE
ftr-313	124	1	25	CARDINAL
ftr-313	125	1	oecd	ORG
ftr-313	126	1	oecd	ORG
ftr-313	126	2	6	CARDINAL
ftr-313	126	3	oecd	ORG
ftr-313	126	4	june 6, 2012	DATE
ftr-313	127	1	oecd	ORG
ftr-313	127	2	25	CARDINAL
ftr-313	128	1	26	CARDINAL
ftr-313	129	1	gordon	PERSON
ftr-313	129	2	19	CARDINAL
ftr-313	129	3	17–21	CARDINAL
ftr-313	130	1	2013	DATE
ftr-313	130	2	367	CARDINAL
ftr-313	133	1	second	ORDINAL
ftr-313	136	1	27	CARDINAL
ftr-313	138	1	1256	CARDINAL
ftr-313	138	2	annual	DATE
ftr-313	139	1	28	CARDINAL
ftr-313	140	1	gordon	PERSON
ftr-313	140	2	19	CARDINAL
ftr-313	140	3	19	CARDINAL
ftr-313	140	4	29	CARDINAL
ftr-313	142	1	http://www.bls.gov/cex/tables.htm	GPE
ftr-313	142	2	may 22, 2013	DATE
ftr-313	142	3	u.s.	GPE
ftr-313	143	1	30	CARDINAL
ftr-313	143	2	2012	DATE
ftr-313	144	1	victor fleischer	PERSON
ftr-313	144	2	two	CARDINAL
ftr-313	144	3	twenty	CARDINAL
ftr-313	144	4	83	CARDINAL
ftr-313	145	1	l. rev	PERSON
ftr-313	145	2	1	CARDINAL
ftr-313	145	3	57–58	DATE
ftr-313	145	4	2008	DATE
ftr-313	147	1	31	CARDINAL
ftr-313	149	1	friedrich schneider & dominik enste	ORG
ftr-313	149	2	2002	DATE
ftr-313	149	3	ten percent	PERCENT
ftr-313	149	4	the united states	GPE
ftr-313	149	5	1999-2001	DATE
ftr-313	149	6	19702000	CARDINAL
ftr-313	150	1	368	CARDINAL
ftr-313	150	2	florida	GPE
ftr-313	151	1	14:9	CARDINAL
ftr-313	151	2	jurisdiction.33	ORG
ftr-313	154	1	concept34	ORG
ftr-313	155	1	2012	DATE
ftr-313	155	2	1994	DATE
ftr-313	156	1	2012	DATE
ftr-313	156	2	ec	ORG
ftr-313	156	3	european	NORP
ftr-313	156	4	32	CARDINAL
ftr-313	157	1	fleischer	PERSON
ftr-313	157	2	supra	PERSON
ftr-313	157	3	30	CARDINAL
ftr-313	158	1	33	CARDINAL
ftr-313	160	1	34	CARDINAL
ftr-313	161	1	35	DATE
ftr-313	163	1	eu	ORG
ftr-313	163	2	nearly twenty percent	PERCENT
ftr-313	166	1	weekly	DATE
ftr-313	167	1	approximately $79 trillion	MONEY
ftr-313	167	2	2011	DATE
ftr-313	167	3	eu	ORG
ftr-313	167	4	$15.4 trillion	MONEY
ftr-313	167	5	u.s.	GPE
ftr-313	167	6	second	ORDINAL
ftr-313	167	7	$15 trillion	MONEY
ftr-313	168	1	37	CARDINAL
ftr-313	169	1	2011	DATE
ftr-313	169	2	121/4	CARDINAL
ftr-313	169	3	mar. 16, 2011	DATE
ftr-313	171	1	ec	ORG
ftr-313	171	2	the european commission	ORG
ftr-313	171	3	16 march 2011	DATE
ftr-313	172	1	eu	ORG
ftr-313	173	1	2013	DATE
ftr-313	173	2	369	CARDINAL
ftr-313	173	3	ec	ORG
ftr-313	173	4	five-year	DATE
ftr-313	173	5	1994	DATE
ftr-313	173	6	2012	DATE
ftr-313	175	1	grow,40	GPE
ftr-313	179	1	aug. 13, 2013	DATE
ftr-313	180	1	38	CARDINAL
ftr-313	181	1	european	NORP
ftr-313	181	2	19	CARDINAL
ftr-313	181	3	april 2012	DATE
ftr-313	181	4	2011	DATE
ftr-313	181	5	c7-0092/2011–2011/0058	ORG
ftr-313	182	1	2012-0080	DATE
ftr-313	182	2	july 25, 2013	DATE
ftr-313	183	1	ep ccctb	PERSON
ftr-313	184	1	39	CARDINAL
ftr-313	185	1	oecd	ORG
ftr-313	185	2	june 2012	DATE
ftr-313	185	3	2012	DATE
ftr-313	185	4	31	CARDINAL
ftr-313	185	5	2012	DATE
ftr-313	187	1	40	CARDINAL
ftr-313	188	1	henry ordower	PERSON
ftr-313	188	2	55	CARDINAL
ftr-313	188	3	st.	GPE
ftr-313	188	4	louis u. l.j	ORG
ftr-313	188	5	47	DATE
ftr-313	188	6	115–125	DATE
ftr-313	188	7	2010	DATE
ftr-313	189	1	41	CARDINAL
ftr-313	190	1	schneider & enste	ORG
ftr-313	190	2	supra	PERSON
ftr-313	190	3	31	CARDINAL
ftr-313	191	1	42	CARDINAL
ftr-313	192	1	37	CARDINAL
ftr-313	193	1	370	CARDINAL
ftr-313	194	1	florida	GPE
ftr-313	195	1	14:9	CARDINAL
ftr-313	199	1	vi	PERSON
ftr-313	205	1	first	ORDINAL
ftr-313	207	1	43	CARDINAL
ftr-313	208	1	the most recent year	DATE
ftr-313	209	1	40	CARDINAL
ftr-313	209	2	94–103	DATE
ftr-313	209	3	44	DATE
ftr-313	211	1	us	GPE
ftr-313	211	2	more than a year	DATE
ftr-313	214	1	germany	GPE
ftr-313	214	2	2013	DATE
ftr-313	214	3	371	CARDINAL
ftr-313	215	1	1	CARDINAL
ftr-313	215	2	2	CARDINAL
ftr-313	215	3	3	CARDINAL
ftr-313	218	1	universally.47	ORG
ftr-313	219	1	einkommensteuergesetz	PERSON
ftr-313	220	1	oct. 8, 2009	DATE
ftr-313	221	1	3366	DATE
ftr-313	221	2	3862	DATE
ftr-313	221	3	2(1	CARDINAL
ftr-313	221	4	5	CARDINAL
ftr-313	221	5	july 15, 2013	DATE
ftr-313	222	1	2397	DATE
ftr-313	223	1	1	CARDINAL
ftr-313	223	2	20	CARDINAL
ftr-313	223	3	32d	ORDINAL
ftr-313	223	4	twenty-five percent	PERCENT
ftr-313	224	1	45	CARDINAL
ftr-313	225	1	46	CARDINAL
ftr-313	228	1	the united states	GPE
ftr-313	228	2	illinois	GPE
ftr-313	228	3	35	CARDINAL
ftr-313	231	1	ann	PERSON
ftr-313	232	1	5/204	CARDINAL
ftr-313	233	1	47	DATE
ftr-313	234	1	the united states	GPE
ftr-313	235	1	262	CARDINAL
ftr-313	236	1	132(a)(5	DATE
ftr-313	236	2	germany	GPE
ftr-313	236	3	supra 372	PERSON
ftr-313	237	1	florida	GPE
ftr-313	239	1	14:9	CARDINAL
ftr-313	239	2	stop.48	ORG
ftr-313	248	1	the united states	GPE
ftr-313	248	2	44	DATE
ftr-313	248	3	4	CARDINAL
ftr-313	249	1	the united states	GPE
ftr-313	250	1	125	CARDINAL
ftr-313	250	2	two-thirds	CARDINAL
ftr-313	250	3	4000 €	MONEY
ftr-313	250	4	age fourteen	DATE
ftr-313	250	5	germany	GPE
ftr-313	251	1	estg	PERSON
ftr-313	252	1	5	CARDINAL
ftr-313	252	2	48	DATE
ftr-313	253	1	vi below	PERSON
ftr-313	254	1	49	CARDINAL
ftr-313	256	1	44	CARDINAL
ftr-313	257	1	50	CARDINAL
ftr-313	259	1	peter l. faber	PERSON
ftr-313	259	2	136	CARDINAL
ftr-313	259	3	615	CARDINAL
ftr-313	259	4	july 30, 2012	DATE
ftr-313	259	5	u.s.	GPE
ftr-313	260	1	51	CARDINAL
ftr-313	261	1	u.s.	GPE
ftr-313	262	1	37	CARDINAL
ftr-313	262	2	2013	DATE
ftr-313	262	3	373	CARDINAL
ftr-313	263	1	recommend,52	PRODUCT
ftr-313	268	1	one	CARDINAL
ftr-313	275	1	52	CARDINAL
ftr-313	276	1	clausing & durst	ORG
ftr-313	276	2	supra	PERSON
ftr-313	276	3	3	CARDINAL
ftr-313	277	1	3	CARDINAL
ftr-313	277	2	53	CARDINAL
ftr-313	279	1	54	DATE
ftr-313	281	1	55	DATE
ftr-313	282	1	kim brooks	PERSON
ftr-313	282	2	34	CARDINAL
ftr-313	282	3	505	CARDINAL
ftr-313	282	4	2009	DATE
ftr-313	283	1	374	CARDINAL
ftr-313	283	2	florida	GPE
ftr-313	284	1	14:9	CARDINAL
ftr-313	286	1	”57	PERSON
ftr-313	287	1	the united states	GPE
ftr-313	287	2	today	DATE
ftr-313	289	1	today	DATE
ftr-313	290	1	56	CARDINAL
ftr-313	292	1	38	CARDINAL
ftr-313	292	2	37	CARDINAL
ftr-313	293	1	57	CARDINAL
ftr-313	294	1	oecd	ORG
ftr-313	294	2	8	CARDINAL
ftr-313	294	3	oecd	ORG
ftr-313	294	4	2000	DATE
ftr-313	294	5	16–26	CARDINAL
ftr-313	294	6	2000	DATE
ftr-313	296	1	2009	DATE
ftr-313	296	2	oecd	ORG
ftr-313	297	1	oecd	ORG
ftr-313	297	2	sept. 25, 2013	DATE
ftr-313	298	1	58	DATE
ftr-313	299	1	103	CARDINAL
ftr-313	302	1	2013	DATE
ftr-313	302	2	375	CARDINAL
ftr-313	305	1	third	ORDINAL
ftr-313	308	1	59	CARDINAL
ftr-313	309	1	ec	ORG
ftr-313	309	2	seven-percent	PERCENT
ftr-313	310	1	37	CARDINAL
ftr-313	310	2	5	CARDINAL
ftr-313	310	3	60	CARDINAL
ftr-313	311	1	david m. schizer	PERSON
ftr-313	311	2	73	CARDINAL
ftr-313	311	3	s. cal	ORG
ftr-313	312	1	l. rev	PERSON
ftr-313	312	2	1339	CARDINAL
ftr-313	312	3	1349	CARDINAL
ftr-313	312	4	2000	DATE
ftr-313	314	1	klaus-dieter drüen	PERSON
ftr-313	314	2	steuer und wirtschaft	PERSON
ftr-313	315	1	154	CARDINAL
ftr-313	315	2	158	CARDINAL
ftr-313	315	3	zur ineffizienten allokation von ressourcen	PERSON
ftr-313	315	4	steuerberatung und staat fern von wirtschaftlicher nutzenmaximierung	PERSON
ftr-313	315	5	gebunden wird	PERSON
ftr-313	319	1	61	CARDINAL
ftr-313	321	1	the end of 2011	DATE
ftr-313	321	2	irs	ORG
ftr-313	321	3	approximately 91,000	CARDINAL
ftr-313	322	1	treasury	ORG
ftr-313	322	2	internal revenue serv.	ORG
ftr-313	322	3	2011	DATE
ftr-313	322	4	67	CARDINAL
ftr-313	323	1	one-half million	CARDINAL
ftr-313	324	1	u.s.	GPE
ftr-313	324	2	2011	DATE
ftr-313	324	3	approximately $15 trillion	MONEY
ftr-313	324	4	approximately $79 trillion	MONEY
ftr-313	327	1	weekly	DATE
ftr-313	328	1	376	CARDINAL
ftr-313	328	2	florida	GPE
ftr-313	329	1	14:9	CARDINAL
ftr-313	329	2	hundreds	CARDINAL
ftr-313	330	1	third	ORDINAL
ftr-313	331	1	third	ORDINAL
ftr-313	335	1	first	ORDINAL
ftr-313	337	1	third	ORDINAL
ftr-313	338	1	62	CARDINAL
ftr-313	339	1	63	DATE
ftr-313	342	1	the united states	GPE
ftr-313	343	1	germany	GPE
ftr-313	346	1	germany	GPE
ftr-313	346	2	2002	DATE
ftr-313	346	3	germany	GPE
ftr-313	347	1	65	CARDINAL
ftr-313	348	1	brookings inst	PERSON
ftr-313	348	2	ctr	GPE
ftr-313	348	3	iii-5-1 (2008	ORG
ftr-313	349	1	2013	DATE
ftr-313	349	2	377	CARDINAL
ftr-313	352	1	one	CARDINAL
ftr-313	352	2	eu	ORG
ftr-313	352	3	eu	ORG
ftr-313	359	1	world war ii	EVENT
ftr-313	360	1	twentieth-century	DATE
ftr-313	360	2	eu68	NORP
ftr-313	360	3	66	CARDINAL
ftr-313	361	1	u.s.	GPE
ftr-313	362	1	u.s.	GPE
ftr-313	363	1	2	CARDINAL
ftr-313	364	1	1.	CARDINAL
ftr-313	364	2	67	CARDINAL
ftr-313	365	1	37	CARDINAL
ftr-313	366	1	109	CARDINAL
ftr-313	366	2	57–58	CARDINAL
ftr-313	367	1	68	CARDINAL
ftr-313	368	1	rome	GPE
ftr-313	368	2	mar. 25, 1957	DATE
ftr-313	368	3	378	CARDINAL
ftr-313	368	4	florida	GPE
ftr-313	369	1	14:9	CARDINAL
ftr-313	369	2	subsidiarity69	ORG
ftr-313	369	3	services.71	LOC
ftr-313	369	4	eu	ORG
ftr-313	369	5	european	NORP
ftr-313	370	1	rome	GPE
ftr-313	371	1	69	CARDINAL
ftr-313	373	1	european union	ORG
ftr-313	374	1	5(3	CARDINAL
ftr-313	374	2	mar. 30, 2010	DATE
ftr-313	375	1	70	CARDINAL
ftr-313	377	1	d.	NORP
ftr-313	378	1	5(4	CARDINAL
ftr-313	379	1	71	CARDINAL
ftr-313	380	1	the first half of the twentieth century	DATE
ftr-313	380	2	the preceding centuries	DATE
ftr-313	380	3	one	CARDINAL
ftr-313	380	4	european	NORP
ftr-313	381	1	the twentieth century	DATE
ftr-313	381	2	germany	GPE
ftr-313	381	3	germany	GPE
ftr-313	382	1	72	DATE
ftr-313	383	1	the united nations	ORG
ftr-313	383	2	un	ORG
ftr-313	384	1	un	ORG
ftr-313	384	2	iran	GPE
ftr-313	385	1	s.c.	GPE
ftr-313	386	1	1737	CARDINAL
ftr-313	386	2	u.n	ORG
ftr-313	386	3	doc	ORG
ftr-313	387	1	dec. 23, 2006	DATE
ftr-313	388	1	73	CARDINAL
ftr-313	389	1	un	ORG
ftr-313	389	2	atlantic	LOC
ftr-313	389	3	american	NORP
ftr-313	389	4	the association of southeast asian	ORG
ftr-313	389	5	the world bank	ORG
ftr-313	389	6	the world trade association	ORG
ftr-313	390	1	74	CARDINAL
ftr-313	391	1	june 13, 2013	DATE
ftr-313	392	1	ec	ORG
ftr-313	392	2	http://ec.europa.eu/economy_finance/economic_governance/sgp/legal_texts/index_e n.htm (	ORG
ftr-313	392	3	july 12, 2013	DATE
ftr-313	392	4	ec	ORG
ftr-313	392	5	eu	ORG
ftr-313	392	6	2013	DATE
ftr-313	392	7	379	CARDINAL
ftr-313	392	8	2012–201375	CARDINAL
ftr-313	394	1	expatriation	ORG
ftr-313	397	1	ec	ORG
ftr-313	397	2	sovereignty,78	ORG
ftr-313	397	3	eu	ORG
ftr-313	397	4	oecd	ORG
ftr-313	397	5	ec	ORG
ftr-313	398	1	28/29	CARDINAL
ftr-313	398	2	june 2012	DATE
ftr-313	400	1	75	CARDINAL
ftr-313	401	1	int’l monetary fund	ORG
ftr-313	401	2	oct. 10, 2012	DATE
ftr-313	402	1	76	DATE
ftr-313	403	1	greece	GPE
ftr-313	403	2	spain	GPE
ftr-313	403	3	the european central bank	ORG
ftr-313	404	1	greece	GPE
ftr-313	404	2	greece	GPE
ftr-313	405	1	rachel donadio	PERSON
ftr-313	405	2	greek	NORP
ftr-313	405	3	n.y.	GPE
ftr-313	405	4	june 17, 2012	DATE
ftr-313	407	1	nato	ORG
ftr-313	407	2	un	ORG
ftr-313	409	1	37	CARDINAL
ftr-313	409	2	3	CARDINAL
ftr-313	410	1	79	CARDINAL
ftr-313	411	1	ep ccctb	PERSON
ftr-313	411	2	38	CARDINAL
ftr-313	412	1	80	CARDINAL
ftr-313	413	1	oecd	ORG
ftr-313	413	2	8	CARDINAL
ftr-313	415	1	380	CARDINAL
ftr-313	415	2	florida	GPE
ftr-313	416	1	14:9	CARDINAL
ftr-313	416	2	118	CARDINAL
ftr-313	416	3	jurisdictions,82	PERSON
ftr-313	416	4	switzerland	GPE
ftr-313	416	5	luxembourg	GPE
ftr-313	416	6	eu	ORG
ftr-313	416	7	twelve	CARDINAL
ftr-313	416	8	the world bank	ORG
ftr-313	416	9	the international monetary fund	ORG
ftr-313	416	10	the asian development bank	ORG
ftr-313	416	11	the united nations	ORG
ftr-313	417	1	more than seventy-nine	CARDINAL
ftr-313	418	1	2012	DATE
ftr-313	418	2	1	CARDINAL
ftr-313	418	3	2	CARDINAL
ftr-313	421	1	agreements.87 82	ORG
ftr-313	422	1	romania	GPE
ftr-313	422	2	oecd	ORG
ftr-313	422	3	jan. 23, 2013	DATE
ftr-313	422	4	83	CARDINAL
ftr-313	423	1	larry r. kemm	PERSON
ftr-313	423	2	william m.	PERSON
ftr-313	423	3	sr	ORG
ftr-313	423	4	william t. harrison iii	PERSON
ftr-313	423	5	liechtenstein	GPE
ftr-313	423	6	u.s.	GPE
ftr-313	424	1	67	CARDINAL
ftr-313	424	2	int’l 355	PRODUCT
ftr-313	424	3	july 23, 2012	DATE
ftr-313	424	4	liechtenstein	GPE
ftr-313	424	5	u.s.	GPE
ftr-313	424	6	liechtenstein	GPE
ftr-313	425	1	84	CARDINAL
ftr-313	426	1	oecd	ORG
ftr-313	426	2	39	CARDINAL
ftr-313	426	3	32	DATE
ftr-313	426	4	109	CARDINAL
ftr-313	427	1	4	CARDINAL
ftr-313	427	2	61–64	CARDINAL
ftr-313	428	1	32. 86	DATE
ftr-313	429	1	32–33	CARDINAL
ftr-313	430	1	ten	CARDINAL
ftr-313	430	2	1	CARDINAL
ftr-313	430	3	50	CARDINAL
ftr-313	431	1	87	CARDINAL
ftr-313	432	1	51–56	CARDINAL
ftr-313	432	2	2	CARDINAL
ftr-313	432	3	c5	ORG
ftr-313	433	1	2	CARDINAL
ftr-313	433	2	1	CARDINAL
ftr-313	434	1	2013	DATE
ftr-313	434	2	381	CARDINAL
ftr-313	434	3	twenty-one	CARDINAL
ftr-313	434	4	190 to 280 billion dollars	MONEY
ftr-313	434	5	year.88	ORG
ftr-313	434	6	one	CARDINAL
ftr-313	434	7	laws.89	NORP
ftr-313	434	8	second	ORDINAL
ftr-313	434	9	second	ORDINAL
ftr-313	434	10	second	ORDINAL
ftr-313	434	11	second	ORDINAL
ftr-313	436	1	one	CARDINAL
ftr-313	436	2	third	ORDINAL
ftr-313	436	3	oecd	ORG
ftr-313	436	4	2	CARDINAL
ftr-313	437	1	46	DATE
ftr-313	438	1	william hoffman	PERSON
ftr-313	438	2	more than $20 trillion	MONEY
ftr-313	438	3	2012	CARDINAL
ftr-313	438	4	tnt 142–5	LAW
ftr-313	438	5	july 24, 2012	DATE
ftr-313	439	1	james s. henry	PERSON
ftr-313	439	2	5	CARDINAL
ftr-313	439	3	2012	DATE
ftr-313	440	1	$21–32 trillion	MONEY
ftr-313	441	1	89	CARDINAL
ftr-313	442	1	2002	DATE
ftr-313	442	2	oecd	ORG
ftr-313	443	1	oecd	ORG
ftr-313	444	1	oecd	ORG
ftr-313	445	1	90	CARDINAL
ftr-313	447	1	the united states	GPE
ftr-313	448	1	6103	DATE
ftr-313	450	1	6103	DATE
ftr-313	451	1	the united states	GPE
ftr-313	452	1	6103(b)(4)(a)(i	CARDINAL
ftr-313	454	1	6103(k)(4	CARDINAL
ftr-313	455	1	382	CARDINAL
ftr-313	455	2	florida	GPE
ftr-313	456	1	14:9	CARDINAL
ftr-313	458	1	one	CARDINAL
ftr-313	460	1	third	ORDINAL
ftr-313	468	1	third	ORDINAL
ftr-313	470	1	92	CARDINAL
ftr-313	471	1	oecd	ORG
ftr-313	471	2	89	CARDINAL
ftr-313	472	1	8	CARDINAL
ftr-313	474	1	93	CARDINAL
ftr-313	475	1	2008 through 2011	DATE
ftr-313	475	2	more than 800	CARDINAL
ftr-313	477	1	oecd	ORG
ftr-313	477	2	39	CARDINAL
ftr-313	477	3	46	DATE
ftr-313	477	4	2013	DATE
ftr-313	477	5	383	CARDINAL
ftr-313	477	6	third	ORDINAL
ftr-313	478	1	third	ORDINAL
ftr-313	489	1	today	DATE
ftr-313	491	1	94	CARDINAL
ftr-313	492	1	40	CARDINAL
ftr-313	492	2	87–94	CARDINAL
ftr-313	492	3	paul daugerdas	PERSON
ftr-313	492	4	jenkens & gilchrist	ORG
ftr-313	492	5	bdo seidman	ORG
ftr-313	492	6	deutsche bank	ORG
ftr-313	492	7	new york	GPE
ftr-313	492	8	multi-billion dollar	MONEY
ftr-313	492	9	u.s.	GPE
ftr-313	493	1	24, 2011	DATE
ftr-313	493	2	daugerdas	PERSON
ftr-313	493	3	denis	PERSON
ftr-313	493	4	donna guerin	PERSON
ftr-313	494	1	sachdev	GPE
ftr-313	494	2	chicago	GPE
ftr-313	494	3	ny	GPE
ftr-313	494	4	chi	PERSON
ftr-313	495	1	trib	PRODUCT
ftr-313	496	1	sept. 13, 2012	DATE
ftr-313	497	1	384	CARDINAL
ftr-313	497	2	florida	GPE
ftr-313	498	1	14:9	CARDINAL
ftr-313	499	1	design95	ORG
ftr-313	500	1	at least four	CARDINAL
ftr-313	502	1	three	CARDINAL
ftr-313	502	2	ten percent	PERCENT
ftr-313	502	3	forty-five	CARDINAL
ftr-313	502	4	the united states	GPE
ftr-313	502	5	more than one	CARDINAL
ftr-313	502	6	only 95	DATE
ftr-313	505	1	96	CARDINAL
ftr-313	506	1	ordower	PERSON
ftr-313	506	2	40	CARDINAL
ftr-313	508	1	37	CARDINAL
ftr-313	509	1	80	CARDINAL
ftr-313	509	2	46	DATE
ftr-313	510	1	97	CARDINAL
ftr-313	510	2	37	CARDINAL
ftr-313	511	1	86	CARDINAL
ftr-313	511	2	49	DATE
ftr-313	512	1	98	CARDINAL
ftr-313	513	1	ep ccctb	PERSON
ftr-313	513	2	38	CARDINAL
ftr-313	514	1	99	CARDINAL
ftr-313	515	1	mtc	ORG
ftr-313	515	2	three	CARDINAL
ftr-313	515	3	only sixteen	CARDINAL
ftr-313	516	1	mtc	ORG
ftr-313	516	2	sept. 25, 2013	DATE
ftr-313	517	1	sixteen	CARDINAL
ftr-313	518	1	fed’n	CARDINAL
ftr-313	518	2	january 1, 2013	DATE
ftr-313	518	3	2013	DATE
ftr-313	518	4	385	CARDINAL
ftr-313	518	5	one	CARDINAL
ftr-313	518	6	taxpayer.101	ORG
ftr-313	519	1	1	CARDINAL
ftr-313	520	1	eu	ORG
ftr-313	521	1	ep	PERSON
ftr-313	524	1	100	CARDINAL
ftr-313	526	1	clausing & durst	ORG
ftr-313	526	2	supra	PERSON
ftr-313	526	3	3	CARDINAL
ftr-313	527	1	102	CARDINAL
ftr-313	528	1	eric kroh	PERSON
ftr-313	528	2	2012	DATE
ftr-313	528	3	139-3	CARDINAL
ftr-313	528	4	july 19, 2012	DATE
ftr-313	528	5	lee sheppard	PERSON
ftr-313	528	6	paul oosterhuis	PERSON
ftr-313	528	7	meagher & flom llp	ORG
ftr-313	529	1	103	CARDINAL
ftr-313	530	1	ep ccctb	PERSON
ftr-313	530	2	38	CARDINAL
ftr-313	531	1	104	CARDINAL
ftr-313	532	1	d.	NORP
ftr-313	533	1	386	CARDINAL
ftr-313	533	2	florida	GPE
ftr-313	534	1	14:9 2	CARDINAL
ftr-313	546	1	one	CARDINAL
ftr-313	548	1	105	CARDINAL
ftr-313	549	1	37	CARDINAL
ftr-313	550	1	51	CARDINAL
ftr-313	550	2	106	CARDINAL
ftr-313	552	1	oecd	ORG
ftr-313	552	2	oecd	ORG
ftr-313	552	3	jan. 25, 2011	DATE
ftr-313	553	1	2013	DATE
ftr-313	553	2	387	CARDINAL
ftr-313	554	1	the united states107	ORG
ftr-313	554	2	the united states	GPE
ftr-313	555	1	the united states	GPE
ftr-313	556	1	3	CARDINAL
ftr-313	556	2	the last decades of the twentieth century	DATE
ftr-313	557	1	107	CARDINAL
ftr-313	559	1	rachelle y. holmes	PERSON
ftr-313	559	2	25	CARDINAL
ftr-313	559	3	akron	ORG
ftr-313	559	4	2010	DATE
ftr-313	560	1	108	CARDINAL
ftr-313	561	1	u.s.	GPE
ftr-313	562	1	u.s.	GPE
ftr-313	562	2	u.s.	GPE
ftr-313	562	3	u.s.	GPE
ftr-313	564	1	901	CARDINAL
ftr-313	566	1	u.s.	GPE
ftr-313	566	2	u.s.	GPE
ftr-313	567	1	109	CARDINAL
ftr-313	568	1	7874	CARDINAL
ftr-313	569	1	ten years	DATE
ftr-313	569	2	expatriation	ORG
ftr-313	570	1	3	CARDINAL
ftr-313	570	2	19 § inkomstskattelag	QUANTITY
ftr-313	571	1	1999:1229	CARDINAL
ftr-313	572	1	sweden	GPE
ftr-313	572	2	swedish	NORP
ftr-313	572	3	sweden	GPE
ftr-313	573	1	110	CARDINAL
ftr-313	573	2	supra	PERSON
ftr-313	573	3	102	CARDINAL
ftr-313	574	1	388	CARDINAL
ftr-313	574	2	florida	GPE
ftr-313	575	1	14:9	CARDINAL
ftr-313	575	2	two	CARDINAL
ftr-313	576	1	hours	TIME
ftr-313	577	1	4	CARDINAL
ftr-313	578	1	the united states	GPE
ftr-313	578	2	the united states	GPE
ftr-313	579	1	irs	ORG
ftr-313	579	2	switzerland	GPE
ftr-313	580	1	germany	GPE
ftr-313	580	2	europe	LOC
ftr-313	580	3	german	NORP
ftr-313	580	4	liechtenstein	GPE
ftr-313	580	5	germany.113	GPE
ftr-313	580	6	the united states	GPE
ftr-313	580	7	tax united states	GPE
ftr-313	580	8	111	CARDINAL
ftr-313	582	1	112	CARDINAL
ftr-313	582	2	37	CARDINAL
ftr-313	583	1	49	DATE
ftr-313	584	1	113	CARDINAL
ftr-313	585	1	gerson trüg und jörg habetha	PERSON
ftr-313	585	2	strafverfolgung durch begehung von straftaten	PERSON
ftr-313	586	1	liechtenstein	GPE
ftr-313	586	2	61	CARDINAL
ftr-313	586	3	juristische wochenschrift	PERSON
ftr-313	587	1	887	CARDINAL
ftr-313	587	2	some 4.2 million euros	MONEY
ftr-313	588	1	114	CARDINAL
ftr-313	589	1	congress	ORG
ftr-313	589	2	2010	DATE
ftr-313	589	3	2010	DATE
ftr-313	591	1	111	CARDINAL
ftr-313	591	2	124	CARDINAL
ftr-313	592	1	71	CARDINAL
ftr-313	592	2	u.s.	GPE
ftr-313	593	1	2013	DATE
ftr-313	593	2	389	CARDINAL
ftr-313	599	1	one	CARDINAL
ftr-313	602	1	daily	DATE
ftr-313	605	1	115	CARDINAL
ftr-313	606	1	oecd	ORG
ftr-313	606	2	89	CARDINAL
ftr-313	607	1	5	CARDINAL
ftr-313	608	1	116	CARDINAL
ftr-313	609	1	the united states	GPE
ftr-313	611	1	651–52	CARDINAL
ftr-313	611	2	661–62	CARDINAL
ftr-313	612	1	701	CARDINAL
ftr-313	613	1	390	CARDINAL
ftr-313	613	2	florida	GPE
ftr-313	614	1	14:9	CARDINAL
ftr-313	615	1	hours	TIME
ftr-313	620	1	5	CARDINAL
ftr-313	620	2	more than one	CARDINAL
ftr-313	623	1	117	CARDINAL
ftr-313	627	1	118	CARDINAL
ftr-313	628	1	oecd	ORG
ftr-313	628	2	2010	DATE
ftr-313	628	3	article 14	LAW
ftr-313	628	4	the year 2000	DATE
ftr-313	628	5	article 7	LAW
ftr-313	628	6	article 14	LAW
ftr-313	629	1	oecd	ORG
ftr-313	630	1	14	CARDINAL
ftr-313	630	2	june 22, 2010	DATE
ftr-313	630	3	oecd	ORG
ftr-313	631	1	article 7 business profits	LAW
ftr-313	632	1	d.	NORP
ftr-313	632	2	7	CARDINAL
ftr-313	633	1	119	CARDINAL
ftr-313	634	1	59	CARDINAL
ftr-313	635	1	2013	DATE
ftr-313	635	2	391	CARDINAL
ftr-313	638	1	third	ORDINAL
ftr-313	639	1	more than one	CARDINAL
ftr-313	640	1	one	CARDINAL
ftr-313	641	1	oecd	ORG
ftr-313	641	2	the year	DATE
ftr-313	641	3	120	CARDINAL
ftr-313	642	1	supra	PERSON
ftr-313	642	2	65	CARDINAL
ftr-313	643	1	121	CARDINAL
ftr-313	644	1	59	CARDINAL
ftr-313	644	2	122	CARDINAL
ftr-313	645	1	oecd	ORG
ftr-313	645	2	118	CARDINAL
ftr-313	645	3	article 2	LAW
ftr-313	645	4	c.f.	GPE
ftr-313	645	5	aug. 29, 1989	DATE
ftr-313	645	6	s. treaty doc	PERSON
ftr-313	647	1	101	CARDINAL
ftr-313	647	2	aug. 21, 1991	DATE
ftr-313	647	3	germany	GPE
ftr-313	648	1	123	CARDINAL
ftr-313	649	1	article 7	LAW
ftr-313	649	2	article 14	LAW
ftr-313	649	3	oecd	ORG
ftr-313	649	4	118	CARDINAL
ftr-313	649	5	article 15 “dependent personal services	LAW
ftr-313	649	6	more than half	CARDINAL
ftr-313	650	1	germany	GPE
ftr-313	650	2	122	CARDINAL
ftr-313	651	1	oecd	ORG
ftr-313	651	2	118	CARDINAL
ftr-313	651	3	article 15 “dependent personal services	LAW
ftr-313	651	4	more than half	CARDINAL
ftr-313	652	1	124	CARDINAL
ftr-313	653	1	germany	GPE
ftr-313	653	2	122	CARDINAL
ftr-313	653	3	article 17.	LAW
ftr-313	654	1	125	CARDINAL
ftr-313	655	1	germany	GPE
ftr-313	655	2	122	CARDINAL
ftr-313	655	3	article 15	LAW
ftr-313	655	4	392	CARDINAL
ftr-313	655	5	florida	GPE
ftr-313	657	1	14:9	CARDINAL
ftr-313	657	2	the united states	GPE
ftr-313	658	1	the united states	GPE
ftr-313	658	2	the united states	GPE
ftr-313	658	3	a united states	GPE
ftr-313	658	4	the united states	GPE
ftr-313	658	5	united states	ORG
ftr-313	658	6	the united states.130	ORG
ftr-313	658	7	the united states	GPE
ftr-313	658	8	all united states	GPE
ftr-313	658	9	the united states	GPE
ftr-313	658	10	the united states	GPE
ftr-313	661	1	126	CARDINAL
ftr-313	662	1	sweden	GPE
ftr-313	662	2	swedish	NORP
ftr-313	662	3	sweden	GPE
ftr-313	662	4	at least six months	DATE
ftr-313	662	5	at least one year	DATE
ftr-313	663	1	sweden	GPE
ftr-313	663	2	109	CARDINAL
ftr-313	663	3	3	CARDINAL
ftr-313	663	4	kap	PERSON
ftr-313	664	1	9	CARDINAL
ftr-313	664	2	127	CARDINAL
ftr-313	665	1	oecd	ORG
ftr-313	665	2	118	CARDINAL
ftr-313	665	3	article 7	LAW
ftr-313	666	1	128	CARDINAL
ftr-313	667	1	61	CARDINAL
ftr-313	668	1	129	CARDINAL
ftr-313	669	1	901	CARDINAL
ftr-313	669	2	130	CARDINAL
ftr-313	670	1	911	CARDINAL
ftr-313	670	2	u.s.	GPE
ftr-313	670	3	u.s.	GPE
ftr-313	670	4	the full tax year	DATE
ftr-313	670	5	u.s.	GPE
ftr-313	670	6	u.s.	GPE
ftr-313	670	7	330 days	DATE
ftr-313	670	8	12 month	DATE
ftr-313	671	1	131	CARDINAL
ftr-313	672	1	61	CARDINAL
ftr-313	672	2	132	CARDINAL
ftr-313	673	1	901	CARDINAL
ftr-313	674	1	904	CARDINAL
ftr-313	675	1	901	CARDINAL
ftr-313	675	2	u.s.	GPE
ftr-313	676	1	2013	DATE
ftr-313	676	2	393	CARDINAL
ftr-313	677	1	one	CARDINAL
ftr-313	679	1	one	CARDINAL
ftr-313	684	1	133	CARDINAL
ftr-313	686	1	134	CARDINAL
ftr-313	687	1	marie sapirie	PERSON
ftr-313	687	2	facebook expat	ORG
ftr-313	687	3	66	CARDINAL
ftr-313	687	4	int’l 709	PRODUCT
ftr-313	687	5	may 21, 2012	DATE
ftr-313	687	6	u.s.	GPE
ftr-313	688	1	quarterly	DATE
ftr-313	688	2	section 6039	LAW
ftr-313	688	3	77	CARDINAL
ftr-313	689	1	25538	CARDINAL
ftr-313	689	2	25544	DATE
ftr-313	689	3	april 30, 2012	DATE
ftr-313	690	1	135	CARDINAL
ftr-313	691	1	136	CARDINAL
ftr-313	692	1	oecd	ORG
ftr-313	692	2	118	CARDINAL
ftr-313	692	3	article 17	LAW
ftr-313	693	1	137	CARDINAL
ftr-313	695	1	oecd	ORG
ftr-313	695	2	118	CARDINAL
ftr-313	695	3	article 17 (	LAW
ftr-313	696	1	394	CARDINAL
ftr-313	696	2	florida	GPE
ftr-313	697	1	14:9	CARDINAL
ftr-313	706	1	the year	DATE
ftr-313	706	2	ten days	DATE
ftr-313	708	1	138	CARDINAL
ftr-313	709	1	104	ORG
ftr-313	710	1	139	CARDINAL
ftr-313	711	1	article 17 of	LAW
ftr-313	711	2	oecd	ORG
ftr-313	711	3	118	CARDINAL
ftr-313	712	1	140	CARDINAL
ftr-313	713	1	37	CARDINAL
ftr-313	713	2	article 96	LAW
ftr-313	713	3	52–53	CARDINAL
ftr-313	715	1	d.	NORP
ftr-313	715	2	article 91-1	LAW
ftr-313	715	3	50	CARDINAL
ftr-313	715	4	2013	DATE
ftr-313	715	5	395	CARDINAL
ftr-313	715	6	two	CARDINAL
ftr-313	727	1	at least 141	CARDINAL
ftr-313	729	1	37	CARDINAL
ftr-313	730	1	91	CARDINAL
ftr-313	730	2	50	CARDINAL
ftr-313	731	1	142	CARDINAL
ftr-313	732	1	91	CARDINAL
ftr-313	733	1	396	CARDINAL
ftr-313	733	2	florida	GPE
ftr-313	734	1	14:9	CARDINAL
ftr-313	735	1	6	CARDINAL
ftr-313	737	1	expatriation	ORG
ftr-313	737	2	the united states	GPE
ftr-313	737	3	united states	GPE
ftr-313	737	4	143	CARDINAL
ftr-313	738	1	oecd	ORG
ftr-313	738	2	118	CARDINAL
ftr-313	738	3	article 10	LAW
ftr-313	738	4	article 11	LAW
ftr-313	738	5	c.f.	ORG
ftr-313	738	6	article 12	LAW
ftr-313	739	1	144	CARDINAL
ftr-313	740	1	871	CARDINAL
ftr-313	740	2	881	CARDINAL
ftr-313	741	1	145	CARDINAL
ftr-313	742	1	germany	GPE
ftr-313	742	2	122	CARDINAL
ftr-313	742	3	article 10 (	LAW
ftr-313	742	4	thirty percent	PERCENT
ftr-313	743	1	871	CARDINAL
ftr-313	743	2	five or fifteen percent	PERCENT
ftr-313	743	3	11	CARDINAL
ftr-313	743	4	12	CARDINAL
ftr-313	744	1	146	CARDINAL
ftr-313	744	2	sweden	GPE
ftr-313	744	3	sweden	GPE
ftr-313	744	4	109	CARDINAL
ftr-313	745	1	147	CARDINAL
ftr-313	746	1	sweden	GPE
ftr-313	746	2	sweden	GPE
ftr-313	747	1	sweden	GPE
ftr-313	747	2	109	CARDINAL
ftr-313	747	3	3	CARDINAL
ftr-313	747	4	kap	PERSON
ftr-313	748	1	3	CARDINAL
ftr-313	748	2	swedish	NORP
ftr-313	748	3	swedish	NORP
ftr-313	750	1	kap	PERSON
ftr-313	751	1	18	CARDINAL
ftr-313	751	2	148	CARDINAL
ftr-313	754	1	1.1-1(a	CARDINAL
ftr-313	754	2	the united states	GPE
ftr-313	755	1	61	CARDINAL
ftr-313	756	1	2013	DATE
ftr-313	756	2	397	CARDINAL
ftr-313	765	1	one	CARDINAL
ftr-313	766	1	expatriation	ORG
ftr-313	769	1	149	CARDINAL
ftr-313	770	1	u.s.	GPE
ftr-313	771	1	150	CARDINAL
ftr-313	773	1	398	CARDINAL
ftr-313	773	2	florida	GPE
ftr-313	774	1	14:9	CARDINAL
ftr-313	779	1	the united states	GPE
ftr-313	781	1	two	CARDINAL
ftr-313	781	2	one	CARDINAL
ftr-313	783	1	the united states supreme court	ORG
ftr-313	783	2	one	CARDINAL
ftr-313	783	3	151	CARDINAL
ftr-313	784	1	482	CARDINAL
ftr-313	784	2	irs	ORG
ftr-313	785	1	152	CARDINAL
ftr-313	787	1	153	CARDINAL
ftr-313	788	1	the united states	GPE
ftr-313	791	1	1.1-1(a	CARDINAL
ftr-313	791	2	u.s.	GPE
ftr-313	792	1	154	CARDINAL
ftr-313	794	1	267	CARDINAL
ftr-313	795	1	2013	DATE
ftr-313	795	2	399	CARDINAL
ftr-313	795	3	the united states	GPE
ftr-313	803	1	the united states	GPE
ftr-313	803	2	irs	ORG
ftr-313	806	1	155	CARDINAL
ftr-313	807	1	lucas v. earl	PERSON
ftr-313	807	2	281	CARDINAL
ftr-313	807	3	u.s.	GPE
ftr-313	807	4	111	CARDINAL
ftr-313	807	5	50	CARDINAL
ftr-313	807	6	s. ct	PERSON
ftr-313	807	7	241	CARDINAL
ftr-313	807	8	1930	DATE
ftr-313	807	9	half	CARDINAL
ftr-313	808	1	only half	CARDINAL
ftr-313	810	1	v. seaborn	PERSON
ftr-313	810	2	282	CARDINAL
ftr-313	810	3	101	CARDINAL
ftr-313	810	4	51	CARDINAL
ftr-313	810	5	s. ct	PERSON
ftr-313	811	1	58	CARDINAL
ftr-313	811	2	1930	DATE
ftr-313	812	1	one-half	CARDINAL
ftr-313	813	1	156	CARDINAL
ftr-313	814	1	482	CARDINAL
ftr-313	814	2	irs	ORG
ftr-313	815	1	157	CARDINAL
ftr-313	816	1	154	CARDINAL
ftr-313	817	1	158	CARDINAL
ftr-313	818	1	supra	PERSON
ftr-313	818	2	25	CARDINAL
ftr-313	818	3	159	CARDINAL
ftr-313	820	1	one	CARDINAL
ftr-313	820	2	400	CARDINAL
ftr-313	821	1	florida	GPE
ftr-313	823	1	14:9	CARDINAL
ftr-313	824	1	more than fifty percent	PERCENT
ftr-313	824	2	the united states	GPE
ftr-313	825	1	the united states	GPE
ftr-313	825	2	eighty percent	PERCENT
ftr-313	826	1	162	CARDINAL
ftr-313	827	1	one	CARDINAL
ftr-313	828	1	united states	GPE
ftr-313	828	2	the united states	GPE
ftr-313	829	1	the united states	GPE
ftr-313	830	1	the united states	GPE
ftr-313	830	2	one	CARDINAL
ftr-313	830	3	one	CARDINAL
ftr-313	833	1	160	CARDINAL
ftr-313	834	1	161	CARDINAL
ftr-313	835	1	37	CARDINAL
ftr-313	835	2	13	CARDINAL
ftr-313	836	1	162	CARDINAL
ftr-313	837	1	1501	CARDINAL
ftr-313	837	2	1504	DATE
ftr-313	837	3	80 percent	PERCENT
ftr-313	838	1	163	CARDINAL
ftr-313	839	1	1504(b)(3	CARDINAL
ftr-313	840	1	164	CARDINAL
ftr-313	841	1	382	CARDINAL
ftr-313	842	1	165	CARDINAL
ftr-313	845	1	6013	CARDINAL
ftr-313	848	1	1(d	CARDINAL
ftr-313	849	1	2013	DATE
ftr-313	849	2	401	CARDINAL
ftr-313	849	3	one	CARDINAL
ftr-313	851	1	the united states	GPE
ftr-313	853	1	168	CARDINAL
ftr-313	855	1	the united states	GPE
ftr-313	856	1	the united states	GPE
ftr-313	856	2	the united states	GPE
ftr-313	858	1	63(c)(6	CARDINAL
ftr-313	859	1	166	CARDINAL
ftr-313	860	1	1(g	CARDINAL
ftr-313	861	1	167	CARDINAL
ftr-313	862	1	267	CARDINAL
ftr-313	863	1	168	CARDINAL
ftr-313	863	2	section 14(d)(2	LAW
ftr-313	863	3	the securities exchange act of	ORG
ftr-313	863	4	1934	DATE
ftr-313	863	5	15	CARDINAL
ftr-313	864	1	78a-78kk	DATE
ftr-313	864	2	1982	DATE
ftr-313	864	3	1934	DATE
ftr-313	864	4	404	CARDINAL
ftr-313	864	5	48	CARDINAL
ftr-313	865	1	881	CARDINAL
ftr-313	865	2	1934	DATE
ftr-313	867	1	169	CARDINAL
ftr-313	868	1	supra	PERSON
ftr-313	868	2	164–166	DATE
ftr-313	869	1	170	CARDINAL
ftr-313	869	2	section 267	LAW
ftr-313	869	3	more than fifty-percent	CARDINAL
ftr-313	870	1	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000546&cite=15uscas78a&originatingdoc=ied643e6164f011db8a54a698991202fa&reftype=lq&originationcontext=document&transitiontype=documentitem&contextdata=%28sc.search%29 https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000546&cite=15uscas78a&originatingdoc=ied643e6164f011db8a54a698991202fa&reftype=lq&originationcontext=document&transitiontype=documentitem&contextdata=%28sc.search%29	PERSON
ftr-313	870	2	402	CARDINAL
ftr-313	870	3	florida	GPE
ftr-313	872	1	14:9	CARDINAL
ftr-313	872	2	one	CARDINAL
ftr-313	875	1	the united states	GPE
ftr-313	876	1	171	CARDINAL
ftr-313	877	1	1561(a)(1	CARDINAL
ftr-313	877	2	section 1563	DATE
ftr-313	877	3	eighty-percent	PERCENT
ftr-313	877	4	five	CARDINAL
ftr-313	877	5	fifty-percent	PERCENT
ftr-313	878	1	172	CARDINAL
ftr-313	880	1	37	CARDINAL
ftr-313	880	2	article 80	LAW
ftr-313	880	3	46	DATE
ftr-313	881	1	173	CARDINAL
ftr-313	883	1	267	CARDINAL
ftr-313	884	1	482	CARDINAL
ftr-313	886	1	section 318	LAW
ftr-313	886	2	section 302	LAW
ftr-313	886	3	544	CARDINAL
ftr-313	887	1	174	CARDINAL
ftr-313	888	1	37	CARDINAL
ftr-313	888	2	78 & 79	ORG
ftr-313	889	1	2013	DATE
ftr-313	889	2	403	CARDINAL
ftr-313	890	1	the united states treasury	ORG
ftr-313	891	1	1	CARDINAL
ftr-313	891	2	at least one	CARDINAL
ftr-313	891	3	2	CARDINAL
ftr-313	892	1	177	CARDINAL
ftr-313	893	1	175	CARDINAL
ftr-313	894	1	179	CARDINAL
ftr-313	895	1	the united states	GPE
ftr-313	895	2	many years	DATE
ftr-313	896	1	40	CARDINAL
ftr-313	896	2	92	CARDINAL
ftr-313	897	1	176	CARDINAL
ftr-313	900	1	treasury	ORG
ftr-313	902	1	1.704-1	CARDINAL
ftr-313	902	2	2	CARDINAL
ftr-313	903	1	177	CARDINAL
ftr-313	905	1	1.704-1(b)(2)(iii)(a	DATE
ftr-313	906	1	178	CARDINAL
ftr-313	907	1	37	CARDINAL
ftr-313	907	2	article 80	LAW
ftr-313	907	3	46	DATE
ftr-313	907	4	404	CARDINAL
ftr-313	907	5	florida	GPE
ftr-313	909	1	14:9	CARDINAL
ftr-313	910	1	the united states	GPE
ftr-313	914	1	one	CARDINAL
ftr-313	916	1	one	CARDINAL
ftr-313	917	1	179	CARDINAL
ftr-313	918	1	germany	GPE
ftr-313	918	2	42 abgabeordnung	PERSON
ftr-313	918	3	sweden	GPE
ftr-313	918	4	the united states	GPE
ftr-313	920	1	180	CARDINAL
ftr-313	921	1	177	CARDINAL
ftr-313	922	1	181	CARDINAL
ftr-313	923	1	175	CARDINAL
ftr-313	925	1	40	CARDINAL
ftr-313	925	2	98	CARDINAL
ftr-313	926	1	405	CARDINAL
ftr-313	928	1	the united states	GPE
ftr-313	928	2	the united states	GPE
ftr-313	929	1	americans	NORP
ftr-313	929	2	renounce.186	ORG
ftr-313	929	3	two	CARDINAL
ftr-313	930	1	several years	DATE
ftr-313	930	2	182	CARDINAL
ftr-313	931	1	133	CARDINAL
ftr-313	932	1	183	CARDINAL
ftr-313	933	1	canadians	NORP
ftr-313	933	2	florida	GPE
ftr-313	933	3	the winter	DATE
ftr-313	933	4	under 183 days	DATE
ftr-313	933	5	u.s.	GPE
ftr-313	934	1	americans	NORP
ftr-313	934	2	mexico	GPE
ftr-313	934	3	mexican	NORP
ftr-313	935	1	scandinavians	NORP
ftr-313	935	2	germans	NORP
ftr-313	935	3	dutch	NORP
ftr-313	935	4	british	NORP
ftr-313	935	5	winter	DATE
ftr-313	935	6	all year	DATE
ftr-313	935	7	spain	GPE
ftr-313	935	8	mediterranean islands	LOC
ftr-313	936	1	184	CARDINAL
ftr-313	937	1	188	CARDINAL
ftr-313	938	1	185	CARDINAL
ftr-313	940	1	1.1-1(a	CARDINAL
ftr-313	940	2	u.s.	GPE
ftr-313	941	1	186	CARDINAL
ftr-313	942	1	supra	PERSON
ftr-313	942	2	134	CARDINAL
ftr-313	942	3	187	CARDINAL
ftr-313	944	1	877a	PERSON
ftr-313	945	1	188	CARDINAL
ftr-313	946	1	7874	CARDINAL
ftr-313	946	2	u.s.	GPE
ftr-313	946	3	10 years	DATE
ftr-313	946	4	877	CARDINAL
ftr-313	946	5	10 years	DATE
ftr-313	946	6	406	CARDINAL
ftr-313	946	7	florida	GPE
ftr-313	947	1	14:9	CARDINAL
ftr-313	953	1	expatriation	ORG
ftr-313	954	1	six	CARDINAL
ftr-313	954	2	the united nations	ORG
ftr-313	954	3	arabic	LANGUAGE
ftr-313	954	4	chinese	NORP
ftr-313	954	5	english	LANGUAGE
ftr-313	954	6	french	NORP
ftr-313	954	7	russian	NORP
ftr-313	954	8	eu	ORG
ftr-313	954	9	expatriation	ORG
ftr-313	954	10	sweden	GPE
ftr-313	954	11	109	CARDINAL
ftr-313	954	12	3	CARDINAL
ftr-313	955	1	kap	PERSON
ftr-313	956	1	3	CARDINAL
ftr-313	956	2	7	CARDINAL
ftr-313	956	3	sweden	GPE
ftr-313	956	4	five years	DATE
ftr-313	956	5	expatriation	ORG
ftr-313	957	1	189	CARDINAL
ftr-313	959	1	190	CARDINAL
ftr-313	960	1	139	CARDINAL
ftr-313	961	1	191	CARDINAL
ftr-313	962	1	u.s.	GPE
ftr-313	962	2	u.s.	GPE
ftr-313	962	3	swedish	NORP
ftr-313	962	4	sweden	GPE
ftr-313	962	5	five-year	DATE
ftr-313	962	6	sweden	GPE
ftr-313	962	7	year	DATE
ftr-313	963	1	sweden	GPE
ftr-313	963	2	109	CARDINAL
ftr-313	963	3	3	CARDINAL
ftr-313	963	4	kap	PERSON
ftr-313	964	1	7 § inkomstskattelag	MONEY
ftr-313	964	2	sweden	GPE
ftr-313	965	1	192	CARDINAL
ftr-313	965	2	un	ORG
ftr-313	965	3	united nations	ORG
ftr-313	965	4	august 29, 2013	DATE
ftr-313	966	1	2013	DATE
ftr-313	966	2	407	CARDINAL
ftr-313	966	3	twenty-three	CARDINAL
ftr-313	967	1	eu	ORG
ftr-313	967	2	twenty-three	CARDINAL
ftr-313	967	3	english	LANGUAGE
ftr-313	967	4	french	NORP
ftr-313	967	5	german	NORP
ftr-313	967	6	irs	ORG
ftr-313	967	7	spanish	NORP
ftr-313	967	8	chinese	NORP
ftr-313	967	9	korean	NORP
ftr-313	967	10	vietnamese	NORP
ftr-313	967	11	the next several years	DATE
ftr-313	969	1	english	LANGUAGE
ftr-313	969	2	english	LANGUAGE
ftr-313	969	3	english	LANGUAGE
ftr-313	970	1	one	CARDINAL
ftr-313	971	1	193	CARDINAL
ftr-313	972	1	european commission	ORG
ftr-313	972	2	august 29, 2013	DATE
ftr-313	973	1	the european commission	ORG
ftr-313	973	2	english	LANGUAGE
ftr-313	973	3	french	NORP
ftr-313	973	4	german	NORP
ftr-313	973	5	european	NORP
ftr-313	974	1	194	CARDINAL
ftr-313	975	1	irs	ORG
ftr-313	975	2	http://www.irs/gov/individuals/article/0,,id=224594	ORG
ftr-313	975	3	00.html?navmenu=menu3	GPE
ftr-313	976	1	august 29, 2013	DATE
ftr-313	977	1	195	CARDINAL
ftr-313	978	1	google	ORG
ftr-313	978	2	sixty-four	CARDINAL
ftr-313	979	1	august 29, 2013	DATE
ftr-313	980	1	196	CARDINAL
ftr-313	981	1	english	LANGUAGE
ftr-313	981	2	new york times	ORG
ftr-313	982	1	april 9, 2007	DATE
ftr-313	982	2	english	LANGUAGE
ftr-313	982	3	december 20, 2001	DATE
ftr-313	982	4	august 29, 2013	DATE
ftr-313	983	1	197	CARDINAL
ftr-313	984	1	90	CARDINAL
ftr-313	984	2	198	CARDINAL
ftr-313	986	1	408	CARDINAL
ftr-313	986	2	florida	GPE
ftr-313	988	1	14:9	CARDINAL
ftr-313	988	2	french	LANGUAGE
ftr-313	988	3	english	LANGUAGE
ftr-313	988	4	second	ORDINAL
ftr-313	988	5	european	NORP
ftr-313	988	6	arabic	LANGUAGE
ftr-313	991	1	thirdparty	ORG
ftr-313	993	1	one	CARDINAL
ftr-313	994	1	today	DATE
ftr-313	995	1	from day to day	DATE
ftr-313	999	1	the last day	DATE
ftr-313	999	2	the european central bank	ORG
ftr-313	999	3	the year	DATE
ftr-313	999	4	year	DATE
ftr-313	999	5	european	NORP
ftr-313	999	6	199	CARDINAL
ftr-313	1000	1	second	ORDINAL
ftr-313	1000	2	soviet	NORP
ftr-313	1000	3	russian	NORP
ftr-313	1000	4	1990	DATE
ftr-313	1000	5	soviet	NORP
ftr-313	1000	6	republics	GPE
ftr-313	1000	7	english	LANGUAGE
ftr-313	1001	1	200	CARDINAL
ftr-313	1001	2	september 3, 2013	DATE
ftr-313	1001	3	twenty-three	CARDINAL
ftr-313	1002	1	201	CARDINAL
ftr-313	1003	1	37	CARDINAL
ftr-313	1003	2	article 22	LAW
ftr-313	1003	3	2	CARDINAL
ftr-313	1003	4	26	CARDINAL
ftr-313	1004	1	2013	DATE
ftr-313	1004	2	409	CARDINAL
ftr-313	1005	1	202	CARDINAL
ftr-313	1011	1	the united states	GPE
ftr-313	1011	2	the united states	GPE
ftr-313	1011	3	sale.206	ORG
ftr-313	1012	1	202	CARDINAL
ftr-313	1013	1	european commission	ORG
ftr-313	1013	2	http://ec.europa.eu/economy_finance/euro/adoption/erm2/index_en.htm	ORG
ftr-313	1013	3	september 3, 2013	DATE
ftr-313	1014	1	erm ii	PERSON
ftr-313	1014	2	euro	CARDINAL
ftr-313	1014	3	fifteen percent	PERCENT
ftr-313	1015	1	denmark	GPE
ftr-313	1015	2	2.25 percent	PERCENT
ftr-313	1015	3	latvia	GPE
ftr-313	1015	4	one percent	PERCENT
ftr-313	1016	1	uk	GPE
ftr-313	1016	2	sweden	GPE
ftr-313	1016	3	swedish	NORP
ftr-313	1016	4	the fifteen percent	PERCENT
ftr-313	1017	1	203.	MONEY
ftr-313	1018	1	2015	DATE
ftr-313	1018	2	chinese	NORP
ftr-313	1018	3	eu chamber	ORG
ftr-313	1018	4	bloomberg news	ORG
ftr-313	1018	5	september 8, 2011	DATE
ftr-313	1018	6	september 3, 2013	DATE
ftr-313	1018	7	bank of india	ORG
ftr-313	1018	8	annual	DATE
ftr-313	1018	9	september 3, 2013	DATE
ftr-313	1019	1	204	CARDINAL
ftr-313	1020	1	the asian clearing union	ORG
ftr-313	1020	2	acu dollars	MONEY
ftr-313	1021	1	asian clearing union	ORG
ftr-313	1021	2	september 3, 2013	DATE
ftr-313	1022	1	205	CARDINAL
ftr-313	1023	1	ecuador	GPE
ftr-313	1024	1	hale e. sheppard	PERSON
ftr-313	1024	2	ecuador	GPE
ftr-313	1024	3	u.s.	GPE
ftr-313	1024	4	latin america	LOC
ftr-313	1024	5	11	CARDINAL
ftr-313	1025	1	int’l &	ORG
ftr-313	1026	1	l. rev	PERSON
ftr-313	1026	2	79	CARDINAL
ftr-313	1026	3	81	DATE
ftr-313	1026	4	2000	DATE
ftr-313	1027	1	206	CARDINAL
ftr-313	1028	1	zambia	GPE
ftr-313	1029	1	410	CARDINAL
ftr-313	1029	2	florida	GPE
ftr-313	1030	1	14:9	CARDINAL
ftr-313	1030	2	one	CARDINAL
ftr-313	1031	1	eu	ORG
ftr-313	1032	1	one	CARDINAL
ftr-313	1035	1	207	CARDINAL
ftr-313	1037	1	1000	CARDINAL
ftr-313	1037	2	100	CARDINAL
ftr-313	1038	1	the first day of the year	DATE
ftr-313	1038	2	one	CARDINAL
ftr-313	1038	3	the last day of the year	DATE
ftr-313	1038	4	ten	CARDINAL
ftr-313	1038	5	the year	DATE
ftr-313	1038	6	eight	CARDINAL
ftr-313	1039	1	100	CARDINAL
ftr-313	1039	2	the first day of the year	DATE
ftr-313	1039	3	1000	CARDINAL
ftr-313	1039	4	the last day of the year	DATE
ftr-313	1040	1	the year	DATE
ftr-313	1040	2	the eight to one	DATE
ftr-313	1042	1	800	CARDINAL
ftr-313	1042	2	1000	CARDINAL
ftr-313	1043	1	5/9	CARDINAL
ftr-313	1043	2	1800	DATE
ftr-313	1043	3	1000	CARDINAL
ftr-313	1043	4	500	CARDINAL
ftr-313	1043	5	800	CARDINAL
ftr-313	1043	6	8 to 100	CARDINAL
ftr-313	1043	7	50	CARDINAL
ftr-313	1044	1	208	CARDINAL
ftr-313	1045	1	202	CARDINAL
ftr-313	1045	2	209	CARDINAL
ftr-313	1046	1	soviet	NORP
ftr-313	1046	2	1990	DATE
ftr-313	1047	1	2013	DATE
ftr-313	1047	2	411	CARDINAL
ftr-313	1050	1	the united states	GPE
ftr-313	1050	2	many years	DATE
ftr-313	1052	1	210	CARDINAL
ftr-313	1054	1	u.s.	GPE
ftr-313	1054	2	section 63	LAW
ftr-313	1055	1	211	CARDINAL
ftr-313	1056	1	u.s.	GPE
ftr-313	1057	1	262	CARDINAL
ftr-313	1058	1	german	NORP
ftr-313	1060	1	3	CARDINAL
ftr-313	1060	2	8.5.2012	CARDINAL
ftr-313	1060	3	1030	CARDINAL
ftr-313	1060	4	neugefasst durch bek	PERSON
ftr-313	1061	1	8.10.2009	CARDINAL
ftr-313	1061	2	3366	CARDINAL
ftr-313	1061	3	3862	DATE
ftr-313	1061	4	zuletzt geändert durch	ORG
ftr-313	1061	5	german	NORP
ftr-313	1061	6	9	CARDINAL
ftr-313	1061	7	4	CARDINAL
ftr-313	1062	1	212	CARDINAL
ftr-313	1063	1	missouri	GPE
ftr-313	1063	2	missouri	GPE
ftr-313	1064	1	1-4	MONEY
ftr-313	1064	2	10	CARDINAL
ftr-313	1064	3	missouri	GPE
ftr-313	1064	4	september 3, 2013	DATE
ftr-313	1065	1	213	CARDINAL
ftr-313	1066	1	99	CARDINAL
ftr-313	1067	1	214	CARDINAL
ftr-313	1068	1	378	CARDINAL
ftr-313	1068	2	22–24	CARDINAL
ftr-313	1069	1	412	CARDINAL
ftr-313	1069	2	florida	GPE
ftr-313	1070	1	14:9	CARDINAL
ftr-313	1072	1	the united states	GPE
ftr-313	1072	2	european	NORP
ftr-313	1073	1	united states	GPE
ftr-313	1073	2	european	NORP
ftr-313	1073	3	non-united	NORP
ftr-313	1073	4	gaap	ORG
ftr-313	1074	1	the united states	GPE
ftr-313	1074	2	europe	LOC
ftr-313	1075	1	2008	DATE
ftr-313	1075	2	sec	ORG
ftr-313	1075	3	united states	GPE
ftr-313	1075	4	sec	ORG
ftr-313	1075	5	the united states	GPE
ftr-313	1075	6	united states	ORG
ftr-313	1075	7	sec	ORG
ftr-313	1075	8	united states	ORG
ftr-313	1076	1	sec	ORG
ftr-313	1076	2	sec	ORG
ftr-313	1077	1	the last several decades	DATE
ftr-313	1078	1	the decade of the 1990s	DATE
ftr-313	1078	2	soviet	NORP
ftr-313	1078	3	republics	GPE
ftr-313	1080	1	215	CARDINAL
ftr-313	1081	1	ep ccctb	PERSON
ftr-313	1081	2	38	CARDINAL
ftr-313	1082	1	216	CARDINAL
ftr-313	1083	1	sec	ORG
ftr-313	1083	2	133	CARDINAL
ftr-313	1084	1	217	CARDINAL
ftr-313	1085	1	sec	ORG
ftr-313	1085	2	13	CARDINAL
ftr-313	1085	3	219	CARDINAL
ftr-313	1086	1	jorge martinez-vazquez	PERSON
ftr-313	1086	2	robert m. mcnab	PERSON
ftr-313	1086	3	53	CARDINAL
ftr-313	1086	4	273	CARDINAL
ftr-313	1086	5	2000	DATE
ftr-313	1086	6	yolanda k. kodrzycki	PERSON
ftr-313	1086	7	eric m. zolt	PERSON
ftr-313	1086	8	25	CARDINAL
ftr-313	1086	9	int’l	PRODUCT
ftr-313	1087	1	609	CARDINAL
ftr-313	1087	2	1994	DATE
ftr-313	1088	1	2013	DATE
ftr-313	1088	2	413	CARDINAL
ftr-313	1088	3	soviet republic’s	GPE
ftr-313	1093	1	wanted;222	DATE
ftr-313	1095	1	oecd	ORG
ftr-313	1096	1	220	CARDINAL
ftr-313	1097	1	supra	PERSON
ftr-313	1097	2	175	CARDINAL
ftr-313	1098	1	221	CARDINAL
ftr-313	1099	1	canada	GPE
ftr-313	1099	2	kpmg llp	ORG
ftr-313	1099	3	april 2008	DATE
ftr-313	1099	4	10	CARDINAL
ftr-313	1100	1	222	CARDINAL
ftr-313	1101	1	40	CARDINAL
ftr-313	1101	2	94–103	DATE
ftr-313	1102	1	223	CARDINAL
ftr-313	1103	1	oecd	ORG
ftr-313	1103	2	24	CARDINAL
ftr-313	1104	1	oecd	ORG
ftr-313	1105	1	julie martin	PERSON
ftr-313	1105	2	oecd	ORG
ftr-313	1105	3	2012	CARDINAL
ftr-313	1105	4	149–4	DATE
ftr-313	1105	5	august 2, 2012	DATE
ftr-313	1106	1	224	CARDINAL
ftr-313	1107	1	oecd	ORG
ftr-313	1107	2	8	CARDINAL
ftr-313	1107	3	supra	PERSON
ftr-313	1107	4	89	CARDINAL
ftr-313	1107	5	225	CARDINAL
ftr-313	1108	1	sylvain r.f. plasschaert	PERSON
ftr-313	1108	2	17–24	CARDINAL
ftr-313	1108	3	1988	DATE
ftr-313	1108	4	eric m. zolt	PERSON
ftr-313	1108	5	16	CARDINAL
ftr-313	1108	6	39	CARDINAL
ftr-313	1108	7	49–50	DATE
ftr-313	1108	8	1996	DATE
ftr-313	1109	1	414	CARDINAL
ftr-313	1109	2	florida	GPE
ftr-313	1109	3	14:9	CARDINAL
ftr-313	1113	1	vi	PERSON
ftr-313	1114	1	1981	DATE
ftr-313	1114	2	the united states	GPE
ftr-313	1119	1	first	ORDINAL
ftr-313	1120	1	the united states	GPE
ftr-313	1120	2	226	CARDINAL
ftr-313	1122	1	227	CARDINAL
ftr-313	1122	2	30 year	DATE
ftr-313	1122	3	marcus & millichap	ORG
ftr-313	1122	4	http://vitorinogroup.com/wp-content/ uploads/2012/02	PERSON
ftr-313	1122	5	august 27, 2013	DATE
ftr-313	1123	1	228	CARDINAL
ftr-313	1124	1	415	CARDINAL
ftr-313	1127	1	the united states	GPE
ftr-313	1133	1	first	ORDINAL
ftr-313	1138	1	229	CARDINAL
ftr-313	1139	1	1990	DATE
ftr-313	1139	2	13	CARDINAL
ftr-313	1139	3	1990	DATE
ftr-313	1140	1	230	CARDINAL
ftr-313	1141	1	227	CARDINAL
ftr-313	1142	1	231	CARDINAL
ftr-313	1144	1	416	CARDINAL
ftr-313	1144	2	florida	GPE
ftr-313	1145	1	14:9	CARDINAL
ftr-313	1146	1	the united states	GPE
ftr-313	1147	1	the united states	GPE
ftr-313	1148	1	the united states	GPE
ftr-313	1149	1	the united states	GPE
ftr-313	1150	1	236 232	CARDINAL
ftr-313	1151	1	103	CARDINAL
ftr-313	1151	2	233	CARDINAL
ftr-313	1153	1	234	CARDINAL
ftr-313	1154	1	the united states	GPE
ftr-313	1156	1	61	CARDINAL
ftr-313	1158	1	901	CARDINAL
ftr-313	1159	1	u.s.	GPE
ftr-313	1159	2	the united states	GPE
ftr-313	1159	3	u.s.	GPE
ftr-313	1160	1	235	CARDINAL
ftr-313	1162	1	1291	CARDINAL
ftr-313	1163	1	951	CARDINAL
ftr-313	1163	2	u.s.	GPE
ftr-313	1164	1	236	CARDINAL
ftr-313	1165	1	2004	DATE
ftr-313	1165	2	u.s.	GPE
ftr-313	1165	3	u.s.	GPE
ftr-313	1165	4	5.25 percent	PERCENT
ftr-313	1165	5	a single tax year	DATE
ftr-313	1165	6	the united states	GPE
ftr-313	1165	7	the united states	GPE
ftr-313	1166	1	eighty-five percent	PERCENT
ftr-313	1166	2	u.s.	GPE
ftr-313	1168	1	american	NORP
ftr-313	1168	2	2004	DATE
ftr-313	1170	1	108	CARDINAL
ftr-313	1170	2	118	CARDINAL
ftr-313	1171	1	1418	CARDINAL
ftr-313	1171	2	2004	DATE
ftr-313	1171	3	26	CARDINAL
ftr-313	1172	1	2011	DATE
ftr-313	1180	1	oecd	ORG
ftr-313	1180	2	the united states	GPE
ftr-313	1186	1	u.s.	GPE
ftr-313	1187	1	u.s.	GPE
ftr-313	1188	1	237	CARDINAL
ftr-313	1189	1	8	CARDINAL
ftr-313	1189	2	238	CARDINAL
ftr-313	1190	1	supra	PERSON
ftr-313	1190	2	25–26	CARDINAL
ftr-313	1191	1	239	CARDINAL
ftr-313	1192	1	377	CARDINAL
ftr-313	1192	2	240	CARDINAL
ftr-313	1193	1	roman seer &	ORG
ftr-313	1193	2	amsterdam	GPE
ftr-313	1193	3	2010	DATE
ftr-313	1193	4	european	NORP
ftr-313	1193	5	the united states	GPE
ftr-313	1193	6	2009	DATE
ftr-313	1193	7	the european association of tax law	ORG
ftr-313	1194	1	418	CARDINAL
ftr-313	1194	2	florida	GPE
ftr-313	1196	1	14:9	CARDINAL