id	sid	eid	entity	type
ftr-321	1	1	florida	GPE
ftr-321	1	2	13 2012	CARDINAL
ftr-321	1	3	6	CARDINAL
ftr-321	1	4	florida	GPE
ftr-321	1	5	michael lang university	PERSON
ftr-321	1	6	florida	GPE
ftr-321	1	7	13 2012	CARDINAL
ftr-321	1	8	6	CARDINAL
ftr-321	1	9	michael lang 305	PERSON
ftr-321	1	10	florida	GPE
ftr-321	1	11	13 2012	CARDINAL
ftr-321	1	12	6	CARDINAL
ftr-321	1	13	the florida tax review	ORG
ftr-321	1	14	the university of florida college of law	ORG
ftr-321	2	1	ten	CARDINAL
ftr-321	3	1	125.00	MONEY
ftr-321	3	2	the united states	GPE
ftr-321	3	3	145.00	MONEY
ftr-321	5	1	400	CARDINAL
ftr-321	5	2	s. maple ave	ORG
ftr-321	5	3	400	CARDINAL
ftr-321	5	4	22048	DATE
ftr-321	6	1	william s. hein & co.	PERSON
ftr-321	6	2	inc.	ORG
ftr-321	6	3	1285	CARDINAL
ftr-321	6	4	buffalo	GPE
ftr-321	7	1	one month	DATE
ftr-321	8	1	352)273-0904	DATE
ftr-321	8	2	ftr@law.ufl.edu	ORG
ftr-321	9	1	2012	DATE
ftr-321	9	2	the university of florida florida	ORG
ftr-321	9	3	13 2012	CARDINAL
ftr-321	9	4	6	CARDINAL
ftr-321	9	5	martin j. mcmahon	PERSON
ftr-321	9	6	jr.	PERSON
ftr-321	9	7	stephen c. o‟connell	PERSON
ftr-321	9	8	university of florida	ORG
ftr-321	9	9	university of florida yariv	ORG
ftr-321	9	10	dennis a. calfee	PERSON
ftr-321	9	11	patricia e. dilley	PERSON
ftr-321	9	12	michael k. friel	PERSON
ftr-321	9	13	david m. hudson	PERSON
ftr-321	9	14	charlene luke	PERSON
ftr-321	9	15	lawrence a. lokken omri marian	PERSON
ftr-321	9	16	law yolanda jameson	PERSON
ftr-321	9	17	samuel c. ullman	PERSON
ftr-321	9	18	hugh j. ault boston	PERSON
ftr-321	9	19	j. martin burke university	PERSON
ftr-321	9	20	montana	GPE
ftr-321	9	21	charlotte	GPE
ftr-321	9	22	jasper l. cummings jr	PERSON
ftr-321	9	23	alston & bird	ORG
ftr-321	9	24	llp raleigh	GPE
ftr-321	9	25	north carolina	GPE
ftr-321	9	26	deborah a. geier	PERSON
ftr-321	9	27	cleveland state university	ORG
ftr-321	9	28	stephen a. lind university	PERSON
ftr-321	9	29	gregg d. polsky university	PERSON
ftr-321	9	30	north carolina reed	GPE
ftr-321	9	31	university of pennsylvania	ORG
ftr-321	9	32	theodore s.	PERSON
ftr-321	9	33	boston university	ORG
ftr-321	9	34	rachel barlow ashley	PERSON
ftr-321	9	35	justin hoyle	ORG
ftr-321	9	36	marshall isabelle taylor suzie	PERSON
ftr-321	9	37	gary williams seth williams	PERSON
ftr-321	9	38	trudi m. reid florida	PERSON
ftr-321	9	39	13 2012	CARDINAL
ftr-321	9	40	6	CARDINAL
ftr-321	9	41	florida	GPE
ftr-321	10	1	florida	GPE
ftr-321	10	2	the university of florida college of law	ORG
ftr-321	11	1	florida	GPE
ftr-321	11	2	microsoft	ORG
ftr-321	11	3	ftr@law.ufl.edu	ORG
ftr-321	12	1	florida	GPE
ftr-321	12	2	university of florida college of law	ORG
ftr-321	12	3	p.o.	ORG
ftr-321	12	4	117634	DATE
ftr-321	12	5	gainesville	GPE
ftr-321	12	6	fl 32611-7634	ORG
ftr-321	13	1	florida	GPE
ftr-321	13	2	30,000	CARDINAL
ftr-321	14	1	florida	GPE
ftr-321	15	1	19th	ORDINAL
ftr-321	15	2	florida	GPE
ftr-321	16	1	florida	GPE
ftr-321	16	2	three weeks	DATE
ftr-321	18	1	three months	DATE
ftr-321	20	1	the university of florida college of law and tax	ORG
ftr-321	21	1	florida	GPE
ftr-321	21	2	13 2012	CARDINAL
ftr-321	21	3	6	CARDINAL
ftr-321	21	4	1986	DATE
ftr-321	22	1	1986	DATE
ftr-321	23	1	florida	GPE
ftr-321	23	2	13 2012	CARDINAL
ftr-321	23	3	6 305	CARDINAL
ftr-321	23	4	michael lang i.	PERSON
ftr-321	23	5	306 ii	QUANTITY
ftr-321	24	1	310	CARDINAL
ftr-321	24	2	310	CARDINAL
ftr-321	24	3	315	CARDINAL
ftr-321	24	4	eu	ORG
ftr-321	24	5	third	ORDINAL
ftr-321	24	6	322 iii	QUANTITY
ftr-321	24	7	326	CARDINAL
ftr-321	25	1	326	CARDINAL
ftr-321	25	2	326	CARDINAL
ftr-321	25	3	cfc”s	ORDINAL
ftr-321	25	4	331	CARDINAL
ftr-321	25	5	337 a. qualification	PERSON
ftr-321	25	6	third	ORDINAL
ftr-321	25	7	337 b. eu	PERSON
ftr-321	25	8	third	ORDINAL
ftr-321	25	9	339	CARDINAL
ftr-321	25	10	340	CARDINAL
ftr-321	25	11	341 a.	PERSON
ftr-321	25	12	third	ORDINAL
ftr-321	25	13	341	CARDINAL
ftr-321	25	14	343	CARDINAL
ftr-321	25	15	346 vi	PERSON
ftr-321	26	1	346 	PERCENT
ftr-321	26	2	dr.	PERSON
ftr-321	26	3	michael lang	PERSON
ftr-321	26	4	austrian	NORP
ftr-321	26	5	vienna university of economics	ORG
ftr-321	27	1	wu	PERSON
ftr-321	27	2	wu	PERSON
ftr-321	28	1	28 march 2012	DATE
ftr-321	28	2	7 october 2011	DATE
ftr-321	28	3	the university of florida	ORG
ftr-321	29	1	daniel blum	PERSON
ftr-321	29	2	martina gruber	PERSON
ftr-321	29	3	eline huisman	ORG
ftr-321	29	4	ina kerschner	PERSON
ftr-321	30	1	306	CARDINAL
ftr-321	30	2	florida	GPE
ftr-321	31	1	13:6	CARDINAL
ftr-321	31	2	the eu commission	ORG
ftr-321	31	3	―ccctb‖	NORP
ftr-321	32	1	1	CARDINAL
ftr-321	32	2	eu	ORG
ftr-321	34	1	2	CARDINAL
ftr-321	37	1	the european commission	ORG
ftr-321	37	2	one	CARDINAL
ftr-321	37	3	the european union	ORG
ftr-321	38	1	3	CARDINAL
ftr-321	40	1	4 1	DATE
ftr-321	40	2	2011	DATE
ftr-321	40	3	121/4	CARDINAL
ftr-321	42	1	michel	PERSON
ftr-321	42	2	european	NORP
ftr-321	43	1	11	CARDINAL
ftr-321	43	2	michael lang	PERSON
ftr-321	43	3	pasquale pistone	PERSON
ftr-321	43	4	joseph schuch & claus startinger eds.	ORG
ftr-321	43	5	2008	DATE
ftr-321	44	1	2.	CARDINAL
ftr-321	44	2	1	CARDINAL
ftr-321	44	3	4	CARDINAL
ftr-321	45	1	127	CARDINAL
ftr-321	45	2	127	CARDINAL
ftr-321	45	3	dennis weber ed.	PERSON
ftr-321	45	4	2012	DATE
ftr-321	46	1	3	CARDINAL
ftr-321	46	2	1	CARDINAL
ftr-321	47	1	4	CARDINAL
ftr-321	47	2	6	CARDINAL
ftr-321	47	3	kubik & massoner	ORG
ftr-321	47	4	der aktuelle	PERSON
ftr-321	47	5	geschah und	PERSON
ftr-321	48	1	48 fj	PERCENT
ftr-321	48	2	13	DATE
ftr-321	48	3	2009	DATE
ftr-321	48	4	matthias petutschnig	PERSON
ftr-321	48	5	neuer anlauf zur	PERSON
ftr-321	48	6	325	CARDINAL
ftr-321	48	7	327	CARDINAL
ftr-321	48	8	elisabeth riener-micheler	ORG
ftr-321	48	9	der eu	PERSON
ftr-321	48	10	2011	DATE
ftr-321	48	11	95	CARDINAL
ftr-321	48	12	95	CARDINAL
ftr-321	48	13	sebastian krauß	PERSON
ftr-321	48	14	der richtlinienvorschlag der europäischen kommission zur gemeinsamen konsolidierten körperschaftsteuer-bemessungsgrundlage	PERSON
ftr-321	48	15	16 march 2011	DATE
ftr-321	48	16	istr 2011	ORG
ftr-321	48	17	607	CARDINAL
ftr-321	48	18	611	CARDINAL
ftr-321	49	1	1	CARDINAL
ftr-321	49	2	115	CARDINAL
ftr-321	50	1	4	CARDINAL
ftr-321	50	2	1	CARDINAL
ftr-321	51	1	4. 2012	CARDINAL
ftr-321	51	2	307	CARDINAL
ftr-321	53	1	eu	ORG
ftr-321	54	1	5	CARDINAL
ftr-321	55	1	6	CARDINAL
ftr-321	56	1	7	CARDINAL
ftr-321	56	2	5	CARDINAL
ftr-321	56	3	nine	CARDINAL
ftr-321	56	4	bulgaria	GPE
ftr-321	56	5	ireland	GPE
ftr-321	56	6	malta	GPE
ftr-321	56	7	netherlands	GPE
ftr-321	56	8	poland	GPE
ftr-321	56	9	romania	GPE
ftr-321	56	10	slovakia	GPE
ftr-321	56	11	sweden	GPE
ftr-321	56	12	united kingdom	GPE
ftr-321	56	13	rita szudoczky	PERSON
ftr-321	57	1	93	CARDINAL
ftr-321	57	2	93	CARDINAL
ftr-321	57	3	94	CARDINAL
ftr-321	57	4	dennis weber ed.	PERSON
ftr-321	57	5	2012	DATE
ftr-321	57	6	& van thiel	ORG
ftr-321	57	7	the european union	ORG
ftr-321	57	8	51	CARDINAL
ftr-321	57	9	european	NORP
ftr-321	57	10	374	CARDINAL
ftr-321	57	11	377	CARDINAL
ftr-321	57	12	2011	DATE
ftr-321	58	1	hereinafter vascega & van thiel	ORG
ftr-321	58	2	k. von brocke & g. rottenmoser	PERSON
ftr-321	58	3	harmonisierung	GPE
ftr-321	59	1	lichte der rechtsetzungskompetenzen der eu	PERSON
ftr-321	59	2	iwb 2011	GPE
ftr-321	59	3	620	CARDINAL
ftr-321	59	4	623	CARDINAL
ftr-321	60	1	1	CARDINAL
ftr-321	64	1	6	CARDINAL
ftr-321	64	2	n. herzig	PERSON
ftr-321	64	3	harmonisierung der	PERSON
ftr-321	64	4	steuerlichen gewinnermittlung	PERSON
ftr-321	64	5	der europӓischen union	GPE
ftr-321	64	6	2006	DATE
ftr-321	64	7	156	CARDINAL
ftr-321	64	8	161	CARDINAL
ftr-321	65	1	mayr	PERSON
ftr-321	65	2	18	CARDINAL
ftr-321	65	3	289	CARDINAL
ftr-321	65	4	2008	DATE
ftr-321	66	1	hereinafter mayr	PERSON
ftr-321	66	2	r.u.	GPE
ftr-321	66	3	überlegungen zum steuerlichen konsolidierungsbegriff	PERSON
ftr-321	66	4	und zur systematisierung von	PERSON
ftr-321	66	5	dem hintergrund	PERSON
ftr-321	66	6	211	CARDINAL
ftr-321	66	7	222	CARDINAL
ftr-321	66	8	wassermeyer & kaminski eds.	ORG
ftr-321	66	9	2006	DATE
ftr-321	67	1	7	CARDINAL
ftr-321	67	2	richard d. pomp &	PERSON
ftr-321	67	3	andreas gerten	PERSON
ftr-321	67	4	r)evolution der konzernbesteuerung	PERSON
ftr-321	68	1	17 istr	QUANTITY
ftr-321	68	2	377	CARDINAL
ftr-321	68	3	392	CARDINAL
ftr-321	68	4	2008	DATE
ftr-321	69	1	german	NORP
ftr-321	70	1	mps dr	PERSON
ftr-321	70	2	thomas gambke	PERSON
ftr-321	70	3	britta haßelman	PERSON
ftr-321	70	4	lisa paus	PERSON
ftr-321	70	5	mps	PERSON
ftr-321	70	6	grünen	ORG
ftr-321	70	7	6 308	CARDINAL
ftr-321	70	8	florida	GPE
ftr-321	71	1	13:6	CARDINAL
ftr-321	71	2	the european union	ORG
ftr-321	72	1	8	CARDINAL
ftr-321	73	1	9	CARDINAL
ftr-321	73	2	the european	ORG
ftr-321	74	1	10	CARDINAL
ftr-321	74	2	danish	NORP
ftr-321	74	3	the council of the european union	ORG
ftr-321	74	4	11	CARDINAL
ftr-321	75	1	european	NORP
ftr-321	75	2	european	NORP
ftr-321	75	3	european	NORP
ftr-321	75	4	june 2011	DATE
ftr-321	76	1	jesper barenfeld	PERSON
ftr-321	76	2	the european union	ORG
ftr-321	76	3	61	CARDINAL
ftr-321	77	1	int’l	PRODUCT
ftr-321	77	2	258	CARDINAL
ftr-321	77	3	260	CARDINAL
ftr-321	77	4	2007	DATE
ftr-321	78	1	1	CARDINAL
ftr-321	78	2	102–08	CARDINAL
ftr-321	78	3	8	CARDINAL
ftr-321	79	1	the united kingdom	GPE
ftr-321	79	2	ireland	GPE
ftr-321	79	3	estonia	GPE
ftr-321	79	4	the czech republic	GPE
ftr-321	79	5	slovakia	GPE
ftr-321	79	6	germany	GPE
ftr-321	80	1	germany	GPE
ftr-321	80	2	5 february 2011	DATE
ftr-321	81	1	9	CARDINAL
ftr-321	81	2	at least eight	CARDINAL
ftr-321	83	1	lisbon	PERSON
ftr-321	83	2	at least nine	CARDINAL
ftr-321	84	1	european	NORP
ftr-321	85	1	20	CARDINAL
ftr-321	85	2	3, 2010	DATE
ftr-321	85	3	2010	DATE
ftr-321	85	4	83	CARDINAL
ftr-321	85	5	27	CARDINAL
ftr-321	85	6	the european union	ORG
ftr-321	86	1	326–34	CARDINAL
ftr-321	86	2	mar. 30, 2010	DATE
ftr-321	86	3	2010	DATE
ftr-321	87	1	83	CARDINAL
ftr-321	87	2	189	CARDINAL
ftr-321	87	3	a. mamut	PERSON
ftr-321	87	4	auf dem weg zur	PERSON
ftr-321	87	5	16	CARDINAL
ftr-321	87	6	425	CARDINAL
ftr-321	87	7	429	CARDINAL
ftr-321	87	8	2006	DATE
ftr-321	87	9	mayr	PERSON
ftr-321	87	10	6	CARDINAL
ftr-321	87	11	288	CARDINAL
ftr-321	87	12	luca cerioni	ORG
ftr-321	87	13	european union	ORG
ftr-321	87	14	64	CARDINAL
ftr-321	88	1	int’l	PRODUCT
ftr-321	88	2	98	CARDINAL
ftr-321	88	3	101	CARDINAL
ftr-321	89	1	2010	DATE
ftr-321	90	1	& van thiel	ORG
ftr-321	90	2	5	CARDINAL
ftr-321	90	3	380	CARDINAL
ftr-321	90	4	neuer anlauf	PERSON
ftr-321	90	5	3	CARDINAL
ftr-321	90	6	333	CARDINAL
ftr-321	91	1	10	CARDINAL
ftr-321	92	1	european	NORP
ftr-321	92	2	19	CARDINAL
ftr-321	92	3	april 2012	DATE
ftr-321	92	4	2012) 0135	DATE
ftr-321	93	1	european	NORP
ftr-321	94	1	11	CARDINAL
ftr-321	94	2	the european union	ORG
ftr-321	94	3	4 april 2012	DATE
ftr-321	96	1	2012	DATE
ftr-321	96	2	309	CARDINAL
ftr-321	96	3	two years	DATE
ftr-321	97	1	2003/361/ec	ORG
ftr-321	97	2	later than five years	DATE
ftr-321	99	1	12	CARDINAL
ftr-321	100	1	the european council	ORG
ftr-321	100	2	sarkozy	PERSON
ftr-321	100	3	the end of 2012	DATE
ftr-321	101	1	13	CARDINAL
ftr-321	101	2	eu	ORG
ftr-321	101	3	eu	ORG
ftr-321	102	1	14	CARDINAL
ftr-321	103	1	greece	GPE
ftr-321	103	2	eu	ORG
ftr-321	107	1	12	CARDINAL
ftr-321	108	1	european	NORP
ftr-321	108	2	10	CARDINAL
ftr-321	109	1	14	CARDINAL
ftr-321	114	1	13	CARDINAL
ftr-321	114	2	angela merkel	PERSON
ftr-321	114	3	germany	GPE
ftr-321	114	4	nicolas sarkozy	PERSON
ftr-321	114	5	france	GPE
ftr-321	114	6	herman van rompuy	PERSON
ftr-321	114	7	the european council	ORG
ftr-321	114	8	aug. 17, 2011	DATE
ftr-321	115	1	eu	ORG
ftr-321	115	2	2012	DATE
ftr-321	116	1	14	CARDINAL
ftr-321	116	2	2008/7	DATE
ftr-321	116	3	ec	ORG
ftr-321	116	4	2011	DATE
ftr-321	116	5	594	CARDINAL
ftr-321	117	1	310	CARDINAL
ftr-321	117	2	florida	GPE
ftr-321	118	1	13:6	CARDINAL
ftr-321	118	2	2011	DATE
ftr-321	121	1	eu bodies	PERSON
ftr-321	122	1	the european union	ORG
ftr-321	122	2	eu	ORG
ftr-321	122	3	third	ORDINAL
ftr-321	124	1	15	CARDINAL
ftr-321	124	2	16	CARDINAL
ftr-321	125	1	17 ii	QUANTITY
ftr-321	126	1	first	ORDINAL
ftr-321	127	1	article 6(6	LAW
ftr-321	127	2	―[a	PERSON
ftr-321	127	3	article 6(7	LAW
ftr-321	127	4	―[a	PERSON
ftr-321	127	5	third	ORDINAL
ftr-321	128	1	the european union	ORG
ftr-321	129	1	article 2 of the proposal	LAW
ftr-321	129	2	third	ORDINAL
ftr-321	129	3	first	ORDINAL
ftr-321	129	4	―list	ORG
ftr-321	129	5	15	CARDINAL
ftr-321	130	1	1	CARDINAL
ftr-321	131	1	12	CARDINAL
ftr-321	131	2	16	DATE
ftr-321	132	1	16	CARDINAL
ftr-321	133	1	1	CARDINAL
ftr-321	134	1	31	CARDINAL
ftr-321	135	1	17	CARDINAL
ftr-321	135	2	1	CARDINAL
ftr-321	136	1	81	CARDINAL
ftr-321	137	1	danish	NORP
ftr-321	137	2	11	CARDINAL
ftr-321	138	1	14a	CARDINAL
ftr-321	138	2	2012	DATE
ftr-321	138	3	311	CARDINAL
ftr-321	139	1	18	CARDINAL
ftr-321	139	2	one	CARDINAL
ftr-321	142	1	french	NORP
ftr-321	142	2	french	NORP
ftr-321	142	3	19	CARDINAL
ftr-321	143	1	article 2(4	LAW
ftr-321	143	2	20	CARDINAL
ftr-321	143	3	article 3(a)(iii	LAW
ftr-321	144	1	21	CARDINAL
ftr-321	145	1	article 2(1)(b	LAW
ftr-321	148	1	article 2(3	LAW
ftr-321	148	2	18	CARDINAL
ftr-321	149	1	30	CARDINAL
ftr-321	149	2	november 2011	DATE
ftr-321	149	3	2011	DATE
ftr-321	150	1	l 345	DATE
ftr-321	150	2	8	CARDINAL
ftr-321	151	1	2003/49/ec	MONEY
ftr-321	151	2	3 june 2003	DATE
ftr-321	151	3	2003	DATE
ftr-321	151	4	l 157	DATE
ftr-321	151	5	49	DATE
ftr-321	152	1	19	CARDINAL
ftr-321	152	2	1	CARDINAL
ftr-321	153	1	20	CARDINAL
ftr-321	155	1	2	CARDINAL
ftr-321	155	2	2010	DATE
ftr-321	156	1	oecd-mc	ORG
ftr-321	158	1	2003/49/ec	MONEY
ftr-321	158	2	3 june 2003	DATE
ftr-321	159	1	2003	DATE
ftr-321	159	2	l 157	DATE
ftr-321	159	3	51	DATE
ftr-321	159	4	one	CARDINAL
ftr-321	160	1	2(c)(iii	TIME
ftr-321	160	2	2011	DATE
ftr-321	160	3	714	CARDINAL
ftr-321	160	4	nov. 11, 2011	DATE
ftr-321	162	1	312	CARDINAL
ftr-321	162	2	florida	GPE
ftr-321	162	3	13:6	CARDINAL
ftr-321	162	4	article 127(1	LAW
ftr-321	163	1	article 128(1	LAW
ftr-321	164	1	article 129(1	LAW
ftr-321	164	2	a period of three months	DATE
ftr-321	165	1	the european union	ORG
ftr-321	165	2	article 129(2	LAW
ftr-321	166	1	the european union	ORG
ftr-321	168	1	22	CARDINAL
ftr-321	171	1	article 2 of the parent	LAW
ftr-321	171	2	article 3 of the	LAW
ftr-321	174	1	article 2(1	LAW
ftr-321	174	2	article 2(2	LAW
ftr-321	174	3	2(1)(c	PERSON
ftr-321	174	4	article 3(1)(iii	LAW
ftr-321	175	1	23	CARDINAL
ftr-321	175	2	first	ORDINAL
ftr-321	176	1	22	CARDINAL
ftr-321	177	1	richard lyal	PERSON
ftr-321	177	2	1	CARDINAL
ftr-321	177	3	49	DATE
ftr-321	177	4	26	CARDINAL
ftr-321	177	5	july 2007	DATE
ftr-321	177	6	10	CARDINAL
ftr-321	177	7	16	DATE
ftr-321	177	8	25	DATE
ftr-321	177	9	46	DATE
ftr-321	177	10	66	DATE
ftr-321	177	11	23	CARDINAL
ftr-321	178	1	65	CARDINAL
ftr-321	179	1	int’l tax’n	NORP
ftr-321	179	2	515	CARDINAL
ftr-321	179	3	516	CARDINAL
ftr-321	179	4	2011	DATE
ftr-321	180	1	2012	DATE
ftr-321	180	2	313	CARDINAL
ftr-321	180	3	eu	ORG
ftr-321	181	1	24	CARDINAL
ftr-321	182	1	2(1)(c	PERSON
ftr-321	182	2	one	CARDINAL
ftr-321	184	1	article 6 of the ccctb proposal	LAW
ftr-321	185	1	first	ORDINAL
ftr-321	186	1	second	ORDINAL
ftr-321	186	2	eu	ORG
ftr-321	186	3	article 6(3	LAW
ftr-321	187	1	article 2(a)(ii	LAW
ftr-321	187	2	article 3(a)(ii	LAW
ftr-321	187	3	eu	ORG
ftr-321	187	4	25	CARDINAL
ftr-321	188	1	article 6(3	LAW
ftr-321	188	2	article 4(1	LAW
ftr-321	189	1	oecd-mc	ORG
ftr-321	190	1	article 4(1	LAW
ftr-321	191	1	oecd-mc	ORG
ftr-321	191	2	management.‖	GPE
ftr-321	191	3	article 4(3	LAW
ftr-321	192	1	oecd-mc	ORG
ftr-321	192	2	article 4(1	LAW
ftr-321	192	3	article 6(7	LAW
ftr-321	192	4	article 4(1	LAW
ftr-321	192	5	un-mc	ORG
ftr-321	192	6	article 4(1	LAW
ftr-321	196	1	article 6(3	LAW
ftr-321	196	2	24	CARDINAL
ftr-321	197	1	517	CARDINAL
ftr-321	198	1	25	CARDINAL
ftr-321	199	1	2003/123/ec	ORG
ftr-321	199	2	22	CARDINAL
ftr-321	199	3	december 2003	DATE
ftr-321	200	1	2003	DATE
ftr-321	201	1	l 7	DATE
ftr-321	201	2	41	CARDINAL
ftr-321	201	3	21	CARDINAL
ftr-321	202	1	2(c)(ii	CARDINAL
ftr-321	203	1	314	CARDINAL
ftr-321	203	2	florida	GPE
ftr-321	203	3	13:6	CARDINAL
ftr-321	203	4	third	ORDINAL
ftr-321	203	5	third	ORDINAL
ftr-321	203	6	dtc	ORG
ftr-321	203	7	third	ORDINAL
ftr-321	203	8	the european union	ORG
ftr-321	203	9	third	ORDINAL
ftr-321	204	1	oecd	ORG
ftr-321	204	2	management.‖	GPE
ftr-321	205	1	26	CARDINAL
ftr-321	205	2	eu	ORG
ftr-321	206	1	dtc	ORG
ftr-321	206	2	third	ORDINAL
ftr-321	207	1	third	ORDINAL
ftr-321	207	2	dtc	ORG
ftr-321	208	1	two	CARDINAL
ftr-321	208	2	―under	GPE
ftr-321	208	3	dtc	ORG
ftr-321	209	1	dtc	ORG
ftr-321	209	2	first	ORDINAL
ftr-321	210	1	article 2 of the parent	LAW
ftr-321	210	2	article 3 of the interest	LAW
ftr-321	210	3	27	CARDINAL
ftr-321	211	1	two	CARDINAL
ftr-321	213	1	the european union	ORG
ftr-321	213	2	dtc	ORG
ftr-321	213	3	eu	ORG
ftr-321	214	1	26	CARDINAL
ftr-321	215	1	first	ORDINAL
ftr-321	215	2	dtc	ORG
ftr-321	215	3	austria-liechtenstein	EVENT
ftr-321	216	1	second	ORDINAL
ftr-321	216	2	dtc	ORG
ftr-321	216	3	latvia	GPE
ftr-321	216	4	bulgaria	GPE
ftr-321	216	5	lithuania	GPE
ftr-321	216	6	estonia-finland	GPE
ftr-321	216	7	estonia	GPE
ftr-321	216	8	estonia-latvia	GPE
ftr-321	216	9	estonia-lithuania	GPE
ftr-321	216	10	estonia	GPE
ftr-321	216	11	finland	GPE
ftr-321	216	12	canada	GPE
ftr-321	216	13	finland	GPE
ftr-321	216	14	finland	GPE
ftr-321	216	15	lithuania	GPE
ftr-321	216	16	finland	GPE
ftr-321	216	17	finland	GPE
ftr-321	216	18	belarus	GPE
ftr-321	216	19	canada	GPE
ftr-321	216	20	canada	GPE
ftr-321	216	21	philippines	GPE
ftr-321	216	22	canada-thailand	GPE
ftr-321	216	23	latviacanada	GPE
ftr-321	216	24	latvia	GPE
ftr-321	216	25	latvia	GPE
ftr-321	216	26	belarus	GPE
ftr-321	216	27	lithuania	GPE
ftr-321	216	28	canada	GPE
ftr-321	216	29	lithuania	GPE
ftr-321	216	30	lithuania	GPE
ftr-321	216	31	thailand	GPE
ftr-321	217	1	27	CARDINAL
ftr-321	218	1	21	CARDINAL
ftr-321	219	1	2.	CARDINAL
ftr-321	219	2	2012	DATE
ftr-321	219	3	315	CARDINAL
ftr-321	219	4	third	ORDINAL
ftr-321	220	1	article 4(3	LAW
ftr-321	220	2	oecd-mc	ORG
ftr-321	221	1	the european union	ORG
ftr-321	222	1	4	CARDINAL
ftr-321	223	1	article 6(6	LAW
ftr-321	223	2	article 6(7	LAW
ftr-321	223	3	third	ORDINAL
ftr-321	223	4	article 6(6	LAW
ftr-321	223	5	residence.‖	ORG
ftr-321	223	6	article 10	LAW
ftr-321	224	1	article 4(8	LAW
ftr-321	225	1	―subsidies	DATE
ftr-321	225	2	second	ORDINAL
ftr-321	225	3	article 4(8	LAW
ftr-321	226	1	article 9(1	LAW
ftr-321	228	1	article 82	LAW
ftr-321	230	1	article 11(d	LAW
ftr-321	232	1	article 11(e	LAW
ftr-321	233	1	third	ORDINAL
ftr-321	233	2	article 11(c	LAW
ftr-321	233	3	article 11(d	LAW
ftr-321	233	4	316	CARDINAL
ftr-321	233	5	florida	GPE
ftr-321	234	1	13:6	CARDINAL
ftr-321	234	2	third	ORDINAL
ftr-321	235	1	third	ORDINAL
ftr-321	239	1	danish	NORP
ftr-321	240	1	10 percent	PERCENT
ftr-321	243	1	10 percent	PERCENT
ftr-321	245	1	10 percent	PERCENT
ftr-321	245	2	third	ORDINAL
ftr-321	247	1	third	ORDINAL
ftr-321	248	1	third	ORDINAL
ftr-321	252	1	article 5 of the proposal	LAW
ftr-321	253	1	article 5 of the oecd-mc	LAW
ftr-321	254	1	article 3(c	LAW
ftr-321	254	2	article 5(1	LAW
ftr-321	254	3	28	CARDINAL
ftr-321	254	4	article 2(b	LAW
ftr-321	255	1	article 5 of the oecd-mc	LAW
ftr-321	256	1	oecd	ORG
ftr-321	258	1	21	CARDINAL
ftr-321	260	1	2012	DATE
ftr-321	260	2	317	CARDINAL
ftr-321	260	3	article 5 of the oecd-mc	LAW
ftr-321	262	1	danish	NORP
ftr-321	262	2	29	CARDINAL
ftr-321	262	3	article 5 of the oecd-mc	LAW
ftr-321	263	1	oecd	ORG
ftr-321	266	1	oecd	ORG
ftr-321	266	2	article 7 of the oecd-mc	LAW
ftr-321	267	1	30	CARDINAL
ftr-321	267	2	oecd	ORG
ftr-321	268	1	article 7 of the oecd-ma	LAW
ftr-321	268	2	2010	DATE
ftr-321	269	1	31	CARDINAL
ftr-321	269	2	eu	ORG
ftr-321	270	1	32	CARDINAL
ftr-321	270	2	article 4(2	LAW
ftr-321	271	1	29	CARDINAL
ftr-321	271	2	11	CARDINAL
ftr-321	272	1	4(7	CARDINAL
ftr-321	273	1	30	CARDINAL
ftr-321	273	2	ccctb working group	ORG
ftr-321	273	3	third	ORDINAL
ftr-321	273	4	13 december 2006	DATE
ftr-321	273	5	13	CARDINAL
ftr-321	275	1	recht der	PERSON
ftr-321	275	2	248	CARDINAL
ftr-321	276	1	2010	DATE
ftr-321	276	2	aoa	ORG
ftr-321	276	3	article 7 of the oecd-mc 2010	LAW
ftr-321	276	4	s. bendlinger	PERSON
ftr-321	276	5	paradigmenwechsel bei der auslegung des betriebsstättenbegriffs	PERSON
ftr-321	276	6	dba-recht durch	ORG
ftr-321	276	7	oecd	ORG
ftr-321	276	8	16	CARDINAL
ftr-321	276	9	358	CARDINAL
ftr-321	277	1	oecd	ORG
ftr-321	277	2	21 swi 61 (	PERCENT
ftr-321	277	3	2011	DATE
ftr-321	278	1	32	CARDINAL
ftr-321	279	1	1990	DATE
ftr-321	279	2	10	CARDINAL
ftr-321	280	1	318	CARDINAL
ftr-321	280	2	florida	GPE
ftr-321	281	1	13:6	CARDINAL
ftr-321	281	2	article 7(2	LAW
ftr-321	281	3	33	DATE
ftr-321	281	4	article 7(3	LAW
ftr-321	281	5	article 7(3	LAW
ftr-321	281	6	4	CARDINAL
ftr-321	281	7	5	CARDINAL
ftr-321	281	8	article 7 oecd-mc	LAW
ftr-321	282	1	1990	DATE
ftr-321	282	2	1977	DATE
ftr-321	282	3	oecd	ORG
ftr-321	283	1	oecd	ORG
ftr-321	283	2	oecd	ORG
ftr-321	284	1	34	CARDINAL
ftr-321	285	1	oecd	ORG
ftr-321	285	2	aoa	ORG
ftr-321	285	3	1977	DATE
ftr-321	286	1	78	CARDINAL
ftr-321	286	2	79	CARDINAL
ftr-321	287	1	first	ORDINAL
ftr-321	287	2	article 78(1	LAW
ftr-321	287	3	third	ORDINAL
ftr-321	287	4	article 78	LAW
ftr-321	288	1	article 79	LAW
ftr-321	288	2	two	CARDINAL
ftr-321	288	3	article 78(1	LAW
ftr-321	289	1	article 78(f	LAW
ftr-321	290	1	article 79	LAW
ftr-321	290	2	33	CARDINAL
ftr-321	291	1	oecd-mc	ORG
ftr-321	291	2	supra	PERSON
ftr-321	291	3	20	CARDINAL
ftr-321	292	1	7(2	CARDINAL
ftr-321	293	1	34	CARDINAL
ftr-321	294	1	michael lang	PERSON
ftr-321	294	2	und des kommentars des oecd-	ORG
ftr-321	294	3	auslegung von doppelbesteuerungsabkommen	PERSON
ftr-321	295	1	1994	DATE
ftr-321	295	2	michael lang	PERSON
ftr-321	295	3	keine bedeutung der jüngeren fassung	PERSON
ftr-321	295	4	oecd	ORG
ftr-321	295	5	älterer	PERSON
ftr-321	295	6	iwb 1996	ORG
ftr-321	295	7	923	CARDINAL
ftr-321	296	1	michael lang	PERSON
ftr-321	296	2	45	CARDINAL
ftr-321	296	3	2010	DATE
ftr-321	297	1	2012	DATE
ftr-321	297	2	319	CARDINAL
ftr-321	297	3	article 9 of the oecd-mc	LAW
ftr-321	297	4	article 4(1	LAW
ftr-321	298	1	35	CARDINAL
ftr-321	298	2	article 4(2	LAW
ftr-321	298	3	eu	ORG
ftr-321	299	1	oecd	ORG
ftr-321	300	1	danish	NORP
ftr-321	300	2	article 79	LAW
ftr-321	300	3	second	ORDINAL
ftr-321	301	1	36	CARDINAL
ftr-321	301	2	2010	DATE
ftr-321	301	3	article 7(2	LAW
ftr-321	302	1	oecd-mc	ORG
ftr-321	304	1	article 11(e	LAW
ftr-321	304	2	the european union	ORG
ftr-321	305	1	third	ORDINAL
ftr-321	305	2	the european union	ORG
ftr-321	306	1	german	NORP
ftr-321	306	2	french	NORP
ftr-321	307	1	french	NORP
ftr-321	308	1	article 11(c	LAW
ftr-321	310	1	35	CARDINAL
ftr-321	310	2	ccctb working group	ORG
ftr-321	310	3	13	CARDINAL
ftr-321	310	4	ccctb/wp/041/	ORG
ftr-321	310	5	§§	ORG
ftr-321	310	6	13	CARDINAL
ftr-321	311	1	36	CARDINAL
ftr-321	311	2	11	CARDINAL
ftr-321	312	1	79	CARDINAL
ftr-321	312	2	320	CARDINAL
ftr-321	312	3	florida	GPE
ftr-321	314	1	13:6	CARDINAL
ftr-321	315	1	third	ORDINAL
ftr-321	317	1	―non	NORP
ftr-321	317	2	article 82(1	LAW
ftr-321	317	3	article 83(5	LAW
ftr-321	318	1	danish	NORP
ftr-321	318	2	article 82(1	LAW
ftr-321	319	1	37	CARDINAL
ftr-321	323	1	article 82(1)(a	LAW
ftr-321	325	1	more than 50 percent	PERCENT
ftr-321	325	2	more than 50 percent	PERCENT
ftr-321	325	3	more than 50 percent	PERCENT
ftr-321	327	1	article 83(2	LAW
ftr-321	327	2	38 37	CARDINAL
ftr-321	328	1	11	CARDINAL
ftr-321	329	1	82	CARDINAL
ftr-321	330	1	38	CARDINAL
ftr-321	331	1	danish	NORP
ftr-321	331	2	article 82(1)(a	LAW
ftr-321	331	3	more than 50%	PERCENT
ftr-321	331	4	more than 50%	PERCENT
ftr-321	331	5	more than 50%	PERCENT
ftr-321	332	1	2012	DATE
ftr-321	332	2	321	CARDINAL
ftr-321	333	1	article 81(2	LAW
ftr-321	333	2	article 11(3	LAW
ftr-321	334	1	39 one	CARDINAL
ftr-321	334	2	article 10(3	LAW
ftr-321	334	3	40	CARDINAL
ftr-321	335	1	article 4(8	LAW
ftr-321	337	1	11	CARDINAL
ftr-321	337	2	article 11(c	LAW
ftr-321	337	3	third	ORDINAL
ftr-321	337	4	dividends‖	ORG
ftr-321	338	1	article 11(d	LAW
ftr-321	341	1	11	CARDINAL
ftr-321	343	1	39	CARDINAL
ftr-321	344	1	michael lang	PERSON
ftr-321	345	1	114	CARDINAL
ftr-321	346	1	1990	DATE
ftr-321	346	2	clemens nowotny	PERSON
ftr-321	346	3	vwgh zum abkommensrechtlichen begriff der einkünfte	PERSON
ftr-321	346	4	aus zinsen isv	ORG
ftr-321	346	5	11	CARDINAL
ftr-321	346	6	3 oecdma	QUANTITY
ftr-321	346	7	137	CARDINAL
ftr-321	346	8	23	CARDINAL
ftr-321	346	9	september 2005	DATE
ftr-321	346	10	15	CARDINAL
ftr-321	346	11	krister andersson	PERSON
ftr-321	346	12	2006	DATE
ftr-321	346	13	1	CARDINAL
ftr-321	346	14	1	CARDINAL
ftr-321	348	1	wassermeyer	ORG
ftr-321	348	2	doppelbesteuerung	GPE
ftr-321	348	3	oecd	GPE
ftr-321	348	4	dba österreich	ORG
ftr-321	348	5	deutschland	GPE
ftr-321	348	6	kommentar	ORG
ftr-321	349	1	11	CARDINAL
ftr-321	349	2	¶ 71	DATE
ftr-321	349	3	wassermeyer, lang & schuch eds.	ORG
ftr-321	349	4	2010	DATE
ftr-321	350	1	40	CARDINAL
ftr-321	351	1	danish	NORP
ftr-321	351	2	article 82	LAW
ftr-321	352	1	article 81	LAW
ftr-321	353	1	322	CARDINAL
ftr-321	353	2	florida	GPE
ftr-321	354	1	13:6	CARDINAL
ftr-321	355	1	article 72	LAW
ftr-321	355	2	article 75	LAW
ftr-321	355	3	article 11(c	LAW
ftr-321	361	1	third	ORDINAL
ftr-321	363	1	eu	ORG
ftr-321	363	2	third	ORDINAL
ftr-321	363	3	third	ORDINAL
ftr-321	363	4	eu	ORG
ftr-321	365	1	41	CARDINAL
ftr-321	366	1	article 2 of the proposal	LAW
ftr-321	366	2	third	ORDINAL
ftr-321	367	1	third	ORDINAL
ftr-321	369	1	third	ORDINAL
ftr-321	371	1	41	CARDINAL
ftr-321	372	1	ccctb working group	ORG
ftr-321	372	2	9 march 2006	DATE
ftr-321	372	3	wp/026/	GPE
ftr-321	372	4	30	CARDINAL
ftr-321	372	5	323	CARDINAL
ftr-321	372	6	annex i.	PERSON
ftr-321	372	7	eu	ORG
ftr-321	372	8	one	CARDINAL
ftr-321	373	1	eu	ORG
ftr-321	374	1	third	ORDINAL
ftr-321	375	1	article 3(1	LAW
ftr-321	375	2	annually	DATE
ftr-321	375	3	third	ORDINAL
ftr-321	376	1	article 2(2)(a	DATE
ftr-321	377	1	article 5	LAW
ftr-321	377	2	182/2011	CARDINAL
ftr-321	377	3	42	CARDINAL
ftr-321	377	4	article 16(4	LAW
ftr-321	377	5	5	CARDINAL
ftr-321	377	6	european union	ORG
ftr-321	377	7	238(3	PERSON
ftr-321	377	8	43	DATE
ftr-321	380	1	1	CARDINAL
ftr-321	383	1	article 3(2	LAW
ftr-321	384	1	42	CARDINAL
ftr-321	385	1	eu	ORG
ftr-321	385	2	european	NORP
ftr-321	385	3	16 february 2011	DATE
ftr-321	385	4	o.j. l 55/13.	PERSON
ftr-321	386	1	43	CARDINAL
ftr-321	387	1	the european union	ORG
ftr-321	387	2	2008	DATE
ftr-321	388	1	115/47	CARDINAL
ftr-321	390	1	324	CARDINAL
ftr-321	390	2	florida	GPE
ftr-321	391	1	13:6	CARDINAL
ftr-321	392	1	article 6(7	LAW
ftr-321	392	2	third	ORDINAL
ftr-321	394	1	eu	ORG
ftr-321	394	2	third	ORDINAL
ftr-321	395	1	the european union	ORG
ftr-321	395	2	the united states	GPE
ftr-321	396	1	article 6(2	LAW
ftr-321	397	1	article 5	LAW
ftr-321	398	1	oecd	ORG
ftr-321	400	1	eu	PERSON
ftr-321	401	1	european	NORP
ftr-321	401	2	―eea‖	ORG
ftr-321	401	3	the european union	ORG
ftr-321	402	1	third	ORDINAL
ftr-321	403	1	third	ORDINAL
ftr-321	405	1	article 11	LAW
ftr-321	406	1	non-eu	GPE
ftr-321	407	1	article 11(c	LAW
ftr-321	410	1	danish	NORP
ftr-321	410	2	10 percent	PERCENT
ftr-321	411	1	third	ORDINAL
ftr-321	412	1	2012	DATE
ftr-321	412	2	325	CARDINAL
ftr-321	412	3	third	ORDINAL
ftr-321	412	4	third	ORDINAL
ftr-321	412	5	article 5	LAW
ftr-321	412	6	longer than	DATE
ftr-321	412	7	twelve months	DATE
ftr-321	413	1	eu	ORG
ftr-321	414	1	44	CARDINAL
ftr-321	414	2	article 5 of the proposal	LAW
ftr-321	415	1	third	ORDINAL
ftr-321	417	1	danish	NORP
ftr-321	418	1	45	CARDINAL
ftr-321	420	1	article 72 of the ccctb proposal	LAW
ftr-321	421	1	eu	ORG
ftr-321	424	1	46	CARDINAL
ftr-321	424	2	article 72	LAW
ftr-321	425	1	44	DATE
ftr-321	426	1	dtc	ORG
ftr-321	426	2	klaus d. buciek	PERSON
ftr-321	426	3	und außensteuerrecht	PERSON
ftr-321	426	4	647	CARDINAL
ftr-321	426	5	klein	GPE
ftr-321	426	6	stihl	ORG
ftr-321	426	7	wassermeyer, piltz & schaumburg eds.,	ORG
ftr-321	426	8	1997	DATE
ftr-321	426	9	gassner & hofbauer	ORG
ftr-321	426	10	gassner/lang/lechner	ORG
ftr-321	427	1	und körperschaftsteuerrecht	PERSON
ftr-321	427	2	83	CARDINAL
ftr-321	427	3	85	CARDINAL
ftr-321	428	1	wolfgang gassner	PERSON
ftr-321	428	2	michael lang	PERSON
ftr-321	428	3	eduard lechner	GPE
ftr-321	428	4	josef schuch & claus	ORG
ftr-321	428	5	2004	DATE
ftr-321	428	6	lang	PERSON
ftr-321	428	7	internationales steuerrecht	PERSON
ftr-321	428	8	doppelbesteuerung	GPE
ftr-321	428	9	709	CARDINAL
ftr-321	428	10	715	CARDINAL
ftr-321	429	1	rudolf gock	PERSON
ftr-321	429	2	dietmar gosch &	ORG
ftr-321	429	3	michael lang eds.	PERSON
ftr-321	429	4	2005	DATE
ftr-321	430	1	45	CARDINAL
ftr-321	431	1	supra	PERSON
ftr-321	431	2	29	CARDINAL
ftr-321	432	1	46	DATE
ftr-321	433	1	peter haunold	PERSON
ftr-321	433	2	michael tumpel & christian widhalm	ORG
ftr-321	433	3	negativer progressionsvorbehalt bei	PERSON
ftr-321	433	4	17	CARDINAL
ftr-321	433	5	486	CARDINAL
ftr-321	433	6	2007	DATE
ftr-321	433	7	e. marschner	PERSON
ftr-321	433	8	1	CARDINAL
ftr-321	434	1	das gemeinschaftsrecht	PERSON
ftr-321	434	2	82	CARDINAL
ftr-321	434	3	swk	ORG
ftr-321	434	4	2007	DATE
ftr-321	435	1	326	CARDINAL
ftr-321	435	2	florida	GPE
ftr-321	437	1	13:6 iii	QUANTITY
ftr-321	438	1	eu	ORG
ftr-321	439	1	47	CARDINAL
ftr-321	440	1	the european union	ORG
ftr-321	440	2	the european union	ORG
ftr-321	442	1	article 76	DATE
ftr-321	443	1	the european union	ORG
ftr-321	445	1	article 11	LAW
ftr-321	447	1	48	CARDINAL
ftr-321	447	2	article 11	LAW
ftr-321	448	1	danish	NORP
ftr-321	449	1	article 73	LAW
ftr-321	449	2	third	ORDINAL
ftr-321	449	3	lower than 40%	PERCENT
ftr-321	449	4	47	CARDINAL
ftr-321	450	1	supra	PERSON
ftr-321	450	2	ii.a	DATE
ftr-321	451	1	48	DATE
ftr-321	451	2	ccctb working group	ORG
ftr-321	451	3	120	CARDINAL
ftr-321	451	4	26	CARDINAL
ftr-321	451	5	july 2007	DATE
ftr-321	452	1	2012	DATE
ftr-321	452	2	327	CARDINAL
ftr-321	452	3	european	NORP
ftr-321	452	4	lower than 70 percent	PERCENT
ftr-321	453	1	third	ORDINAL
ftr-321	453	2	regime.‖	PERSON
ftr-321	453	3	first	ORDINAL
ftr-321	453	4	article 73(a	LAW
ftr-321	453	5	third	ORDINAL
ftr-321	453	6	lower than 40%	PERCENT
ftr-321	456	1	third	ORDINAL
ftr-321	456	2	100,000	CARDINAL
ftr-321	457	1	500,000	CARDINAL
ftr-321	457	2	third	ORDINAL
ftr-321	458	1	8 percent	PERCENT
ftr-321	458	2	40,000	CARDINAL
ftr-321	459	1	40 percent	PERCENT
ftr-321	460	1	article 73(a	LAW
ftr-321	460	2	zero	CARDINAL
ftr-321	461	1	article 73(b	LAW
ftr-321	462	1	article 73(a	LAW
ftr-321	463	1	article 73(b	LAW
ftr-321	463	2	regime.‖	PERSON
ftr-321	463	3	article 73(b	LAW
ftr-321	463	4	third	ORDINAL
ftr-321	463	5	regime.‖	PERSON
ftr-321	463	6	40 percent	PERCENT
ftr-321	463	7	third	ORDINAL
ftr-321	463	8	20 percent	PERCENT
ftr-321	463	9	third	ORDINAL
ftr-321	464	1	regime.‖ article 73(b	PERSON
ftr-321	466	1	20 percent	PERCENT
ftr-321	467	1	20 percent	PERCENT
ftr-321	467	2	328	CARDINAL
ftr-321	467	3	florida	GPE
ftr-321	468	1	13:6	CARDINAL
ftr-321	468	2	15 percent	PERCENT
ftr-321	468	3	15 percent	PERCENT
ftr-321	469	1	article 73	LAW
ftr-321	470	1	40 percent	PERCENT
ftr-321	470	2	third	ORDINAL
ftr-321	471	1	third	ORDINAL
ftr-321	472	1	500,000	CARDINAL
ftr-321	473	1	1,000,000	CARDINAL
ftr-321	474	1	400,000	CARDINAL
ftr-321	474	2	40 percent	PERCENT
ftr-321	474	3	only 200,000	CARDINAL
ftr-321	475	1	20 percent	PERCENT
ftr-321	476	1	article 73(b	LAW
ftr-321	477	1	49	CARDINAL
ftr-321	478	1	article 73(b	LAW
ftr-321	479	1	40 percent	PERCENT
ftr-321	479	2	20 percent	PERCENT
ftr-321	479	3	11 percent	PERCENT
ftr-321	479	4	9 percent	PERCENT
ftr-321	479	5	article 73(b	LAW
ftr-321	480	1	article 73(a	LAW
ftr-321	480	2	10 percent	PERCENT
ftr-321	481	1	third	ORDINAL
ftr-321	481	2	article 73	LAW
ftr-321	484	1	article 73(a	LAW
ftr-321	486	1	the 40 percent	PERCENT
ftr-321	486	2	article 73(a	LAW
ftr-321	486	3	49	DATE
ftr-321	487	1	german	NORP
ftr-321	487	2	article 73(b	LAW
ftr-321	488	1	article 73(a	LAW
ftr-321	488	2	third	ORDINAL
ftr-321	488	3	article 73(b	LAW
ftr-321	488	4	german	NORP
ftr-321	489	1	english	NORP
ftr-321	489	2	article 73(b	LAW
ftr-321	489	3	third	ORDINAL
ftr-321	489	4	2012	DATE
ftr-321	489	5	329	CARDINAL
ftr-321	490	1	one	CARDINAL
ftr-321	490	2	20 percent	PERCENT
ftr-321	490	3	article 73(b	LAW
ftr-321	490	4	the 20 percent	PERCENT
ftr-321	490	5	50 percent	PERCENT
ftr-321	491	1	danish	NORP
ftr-321	491	2	article 73(b	LAW
ftr-321	495	1	regimes‖	ORG
ftr-321	496	1	third	ORDINAL
ftr-321	496	2	third	ORDINAL
ftr-321	497	1	article 73	LAW
ftr-321	497	2	article 11(c	LAW
ftr-321	499	1	article 74	LAW
ftr-321	499	2	article 73	LAW
ftr-321	499	3	third	ORDINAL
ftr-321	500	1	article 73	LAW
ftr-321	500	2	article 74 of the proposal	LAW
ftr-321	501	1	danish	NORP
ftr-321	501	2	article 74 of the commission	LAW
ftr-321	502	1	article 76 of the proposal	LAW
ftr-321	503	1	third	ORDINAL
ftr-321	503	2	article 11	LAW
ftr-321	506	1	article 76 of the proposal	LAW
ftr-321	507	1	330	CARDINAL
ftr-321	507	2	florida	GPE
ftr-321	508	1	13:6	CARDINAL
ftr-321	509	1	third	ORDINAL
ftr-321	509	2	article 11(c	LAW
ftr-321	509	3	article 11(c	LAW
ftr-321	509	4	article 73.	LAW
ftr-321	510	1	50	CARDINAL
ftr-321	511	1	article 76	LAW
ftr-321	511	2	third	ORDINAL
ftr-321	511	3	article 73	LAW
ftr-321	511	4	distributions.‖	CARDINAL
ftr-321	511	5	article 11(c	LAW
ftr-321	513	1	51	CARDINAL
ftr-321	514	1	third	ORDINAL
ftr-321	514	2	article 76	LAW
ftr-321	515	1	article 76(5	ORG
ftr-321	515	2	danish	NORP
ftr-321	515	3	third	ORDINAL
ftr-321	515	4	third	ORDINAL
ftr-321	516	1	50	CARDINAL
ftr-321	517	1	article 73	LAW
ftr-321	517	2	article 11(e	LAW
ftr-321	518	1	191	CARDINAL
ftr-321	518	2	197	CARDINAL
ftr-321	518	3	dennis weber ed.	PERSON
ftr-321	518	4	2012	DATE
ftr-321	520	1	11	CARDINAL
ftr-321	521	1	73	CARDINAL
ftr-321	522	1	76	CARDINAL
ftr-321	524	1	73	CARDINAL
ftr-321	525	1	11	CARDINAL
ftr-321	527	1	article 76	LAW
ftr-321	527	2	third	ORDINAL
ftr-321	528	1	11	CARDINAL
ftr-321	528	2	51	CARDINAL
ftr-321	529	1	18	CARDINAL
ftr-321	530	1	article 4	LAW
ftr-321	531	1	article 2	LAW
ftr-321	531	2	article 3	LAW
ftr-321	532	1	georg kofler	PERSON
ftr-321	533	1	4	CARDINAL
ftr-321	533	2	23	CARDINAL
ftr-321	534	1	2011	DATE
ftr-321	535	1	2012	DATE
ftr-321	535	2	331	CARDINAL
ftr-321	537	1	article 76	LAW
ftr-321	537	2	article 73	LAW
ftr-321	537	3	article 11(d	LAW
ftr-321	543	1	two	CARDINAL
ftr-321	544	1	article 76	LAW
ftr-321	545	1	article 76	LAW
ftr-321	548	1	third	ORDINAL
ftr-321	549	1	article 76	LAW
ftr-321	553	1	the european union	ORG
ftr-321	554	1	article 82	LAW
ftr-321	555	1	52	CARDINAL
ftr-321	555	2	52	DATE
ftr-321	556	1	georg kofler	PERSON
ftr-321	556	2	725	CARDINAL
ftr-321	557	1	michael lang et al	PERSON
ftr-321	557	2	2008	DATE
ftr-321	559	1	332	CARDINAL
ftr-321	559	2	florida	GPE
ftr-321	560	1	13:6	CARDINAL
ftr-321	560	2	third	ORDINAL
ftr-321	561	1	53	CARDINAL
ftr-321	562	1	54	CARDINAL
ftr-321	563	1	one	CARDINAL
ftr-321	564	1	article 82(2	LAW
ftr-321	565	1	danish	NORP
ftr-321	566	1	one	CARDINAL
ftr-321	567	1	55	CARDINAL
ftr-321	567	2	third	ORDINAL
ftr-321	567	3	european	NORP
ftr-321	567	4	danish	NORP
ftr-321	568	1	56	CARDINAL
ftr-321	568	2	third	ORDINAL
ftr-321	568	3	danish	NORP
ftr-321	569	1	third	ORDINAL
ftr-321	570	1	article 6(2	LAW
ftr-321	570	2	3	CARDINAL
ftr-321	570	3	53	CARDINAL
ftr-321	570	4	mario tenore	PERSON
ftr-321	570	5	299	CARDINAL
ftr-321	570	6	306	CARDINAL
ftr-321	570	7	daniel weber ed.	PERSON
ftr-321	570	8	2012	DATE
ftr-321	572	1	54	CARDINAL
ftr-321	572	2	jaroslav dado & milan	ORG
ftr-321	572	3	czech	NORP
ftr-321	572	4	ec	ORG
ftr-321	572	5	125	CARDINAL
ftr-321	572	6	127	CARDINAL
ftr-321	572	7	michael lang et al	PERSON
ftr-321	572	8	2004	DATE
ftr-321	572	9	eric von frenckell	PERSON
ftr-321	572	10	belgium	GPE
ftr-321	572	11	ec	ORG
ftr-321	572	12	97	CARDINAL
ftr-321	572	13	99	CARDINAL
ftr-321	572	14	michael lang et al	PERSON
ftr-321	572	15	2004	DATE
ftr-321	572	16	katharina haslinger	PERSON
ftr-321	572	17	austria	GPE
ftr-321	572	18	ec	ORG
ftr-321	572	19	73	CARDINAL
ftr-321	572	20	75	DATE
ftr-321	572	21	michael lang et al	PERSON
ftr-321	572	22	2004	DATE
ftr-321	572	23	georgios matsos	PERSON
ftr-321	572	24	greece	GPE
ftr-321	572	25	ec	ORG
ftr-321	572	26	281	CARDINAL
ftr-321	572	27	283	CARDINAL
ftr-321	572	28	michael lang et al	PERSON
ftr-321	573	1	2004	DATE
ftr-321	573	2	lionel noguera &	ORG
ftr-321	573	3	allen steichen	PERSON
ftr-321	573	4	luxembourg	GPE
ftr-321	573	5	ec	ORG
ftr-321	573	6	409	CARDINAL
ftr-321	573	7	411	CARDINAL
ftr-321	573	8	michael lang et al	PERSON
ftr-321	574	1	2004	DATE
ftr-321	574	2	martine j. peters	PERSON
ftr-321	574	3	national report	ORG
ftr-321	574	4	netherlands	GPE
ftr-321	574	5	ec	ORG
ftr-321	574	6	433	CARDINAL
ftr-321	574	7	435	CARDINAL
ftr-321	574	8	michael lang et al	PERSON
ftr-321	575	1	2004	DATE
ftr-321	576	1	bulgaria	GPE
ftr-321	576	2	ireland	GPE
ftr-321	576	3	latvia	GPE
ftr-321	576	4	malta	GPE
ftr-321	576	5	poland	GPE
ftr-321	576	6	romania	GPE
ftr-321	576	7	slovakia	GPE
ftr-321	576	8	slovenia	GPE
ftr-321	576	9	kf_cy	PERSON
ftr-321	576	10	kf_ie	GPE
ftr-321	576	11	kf_lv	GPE
ftr-321	576	12	kf_mt	PERSON
ftr-321	576	13	kf_pl	GPE
ftr-321	576	14	kf_sk	ORG
ftr-321	576	15	kf_si	ORG
ftr-321	576	16	55	CARDINAL
ftr-321	577	1	11	CARDINAL
ftr-321	579	1	56	CARDINAL
ftr-321	579	2	d.	NORP
ftr-321	581	1	2012	DATE
ftr-321	581	2	333	CARDINAL
ftr-321	582	1	article 6(3	LAW
ftr-321	582	2	4	CARDINAL
ftr-321	582	3	article 6(3	LAW
ftr-321	582	4	1	CARDINAL
ftr-321	582	5	2‖	ORG
ftr-321	583	1	article 82 of the proposal requires	LAW
ftr-321	583	2	more than 50%	PERCENT
ftr-321	583	3	―owns	PERSON
ftr-321	583	4	more than 50%	PERCENT
ftr-321	583	5	more than 50%	PERCENT
ftr-321	583	6	more than half	CARDINAL
ftr-321	585	1	more than one	CARDINAL
ftr-321	586	1	more than 50%	PERCENT
ftr-321	587	1	57	CARDINAL
ftr-321	587	2	article 83	LAW
ftr-321	588	1	danish	NORP
ftr-321	588	2	article 82	LAW
ftr-321	588	3	more than 50%	PERCENT
ftr-321	588	4	more than 50%	PERCENT
ftr-321	588	5	more than 50%	PERCENT
ftr-321	588	6	58	DATE
ftr-321	589	1	article 83(2	LAW
ftr-321	589	2	article 73	LAW
ftr-321	589	3	third	ORDINAL
ftr-321	589	4	less than 40 percent	PERCENT
ftr-321	589	5	57	CARDINAL
ftr-321	590	1	53	CARDINAL
ftr-321	590	2	311	CARDINAL
ftr-321	591	1	58	CARDINAL
ftr-321	592	1	11	CARDINAL
ftr-321	594	1	334	CARDINAL
ftr-321	594	2	florida	GPE
ftr-321	596	1	13:6	CARDINAL
ftr-321	597	1	third	ORDINAL
ftr-321	598	1	article 82	LAW
ftr-321	598	2	third	ORDINAL
ftr-321	599	1	59	CARDINAL
ftr-321	600	1	danish	NORP
ftr-321	600	2	the 40 percent	PERCENT
ftr-321	601	1	60	CARDINAL
ftr-321	601	2	the european parliament	ORG
ftr-321	601	3	third	ORDINAL
ftr-321	601	4	70%	PERCENT
ftr-321	601	5	61	CARDINAL
ftr-321	601	6	more than 30 percent	PERCENT
ftr-321	601	7	one	CARDINAL
ftr-321	601	8	3	CARDINAL
ftr-321	602	1	1	CARDINAL
ftr-321	602	2	2	CARDINAL
ftr-321	602	3	3	CARDINAL
ftr-321	602	4	4	CARDINAL
ftr-321	602	5	3(d	CARDINAL
ftr-321	602	6	5	CARDINAL
ftr-321	602	7	third	ORDINAL
ftr-321	602	8	6	CARDINAL
ftr-321	602	9	3(f	CARDINAL
ftr-321	603	1	article 82(1)(c	LAW
ftr-321	603	2	only one	CARDINAL
ftr-321	604	1	article 82(1)(c	LAW
ftr-321	604	2	more than 30 percent	PERCENT
ftr-321	604	3	one	CARDINAL
ftr-321	604	4	3.‖	CARDINAL
ftr-321	604	5	article 82(3	LAW
ftr-321	604	6	1	CARDINAL
ftr-321	604	7	more than 50%	PERCENT
ftr-321	604	8	article 82(1)(c	DATE
ftr-321	604	9	the 30 percent	PERCENT
ftr-321	604	10	more than 50 percent	PERCENT
ftr-321	606	1	60 percent	PERCENT
ftr-321	606	2	59	CARDINAL
ftr-321	606	3	ccctb working group	ORG
ftr-321	606	4	§	ORG
ftr-321	606	5	26	CARDINAL
ftr-321	607	1	26	CARDINAL
ftr-321	607	2	march 2008	DATE
ftr-321	608	1	60	CARDINAL
ftr-321	609	1	11	CARDINAL
ftr-321	611	1	61	CARDINAL
ftr-321	612	1	european	NORP
ftr-321	612	2	10	CARDINAL
ftr-321	613	1	29.	CARDINAL
ftr-321	614	1	2012	DATE
ftr-321	614	2	335 third	CARDINAL
ftr-321	614	3	20 percent	PERCENT
ftr-321	615	1	forty percent	PERCENT
ftr-321	615	2	80 percent	PERCENT
ftr-321	616	1	article 82	LAW
ftr-321	616	2	only 20 percent	PERCENT
ftr-321	617	1	60 percent	PERCENT
ftr-321	617	2	60 percent	PERCENT
ftr-321	617	3	article 82	LAW
ftr-321	617	4	40 percent	PERCENT
ftr-321	617	5	more than 30 percent	PERCENT
ftr-321	619	1	danish	NORP
ftr-321	619	2	more than 50 percent	PERCENT
ftr-321	620	1	article 82(3)(e	LAW
ftr-321	620	2	third	ORDINAL
ftr-321	622	1	62	CARDINAL
ftr-321	623	1	danish	NORP
ftr-321	624	1	article 82	LAW
ftr-321	624	2	article 83 of the commission	LAW
ftr-321	624	3	9	CARDINAL
ftr-321	624	4	15	CARDINAL
ftr-321	625	1	third	ORDINAL
ftr-321	625	2	third	ORDINAL
ftr-321	625	3	the european union	ORG
ftr-321	626	1	article 11	LAW
ftr-321	627	1	third	ORDINAL
ftr-321	627	2	third	ORDINAL
ftr-321	628	1	third	ORDINAL
ftr-321	629	1	article 11	LAW
ftr-321	629	2	third	ORDINAL
ftr-321	630	1	the european union	ORG
ftr-321	630	2	article 73	LAW
ftr-321	630	3	article 11	LAW
ftr-321	631	1	article 73	LAW
ftr-321	632	1	article 83(1	LAW
ftr-321	632	2	9 to 15	CARDINAL
ftr-321	633	1	article 84(1	LAW
ftr-321	633	2	under 62	DATE
ftr-321	634	1	michael lang	PERSON
ftr-321	634	2	überlegungen zur	PERSON
ftr-321	634	3	dba-politik	ORG
ftr-321	634	4	22	CARDINAL
ftr-321	634	5	108	CARDINAL
ftr-321	634	6	111–27	DATE
ftr-321	634	7	2012	DATE
ftr-321	635	1	336	CARDINAL
ftr-321	635	2	florida	GPE
ftr-321	636	1	13:6	CARDINAL
ftr-321	636	2	article 74	LAW
ftr-321	636	3	―revenues	CARDINAL
ftr-321	636	4	third	ORDINAL
ftr-321	636	5	100 percent	PERCENT
ftr-321	637	1	only 5 percent	PERCENT
ftr-321	638	1	article 82	LAW
ftr-321	638	2	9	CARDINAL
ftr-321	640	1	article 73	LAW
ftr-321	641	1	danish	NORP
ftr-321	641	2	9	CARDINAL
ftr-321	642	1	article 83 of the proposal	LAW
ftr-321	642	2	second	ORDINAL
ftr-321	642	3	article 83	LAW
ftr-321	642	4	article 82	LAW
ftr-321	642	5	years	DATE
ftr-321	643	1	63	CARDINAL
ftr-321	643	2	danish	NORP
ftr-321	644	1	article 83	LAW
ftr-321	644	2	subsequent years	DATE
ftr-321	644	3	years	DATE
ftr-321	645	1	article 82	LAW
ftr-321	646	1	article 83(4	LAW
ftr-321	646	2	5	CARDINAL
ftr-321	646	3	article 11(c	LAW
ftr-321	646	4	article 82	LAW
ftr-321	646	5	article 73	LAW
ftr-321	647	1	danish	NORP
ftr-321	648	1	article 73	LAW
ftr-321	648	2	11(c	CARDINAL
ftr-321	648	3	article 82(1)(a	LAW
ftr-321	650	1	63	CARDINAL
ftr-321	651	1	moreno gonzález & j. a. sanz díaz-palacios	ORG
ftr-321	651	2	michael lang et al	PERSON
ftr-321	652	1	2009	DATE
ftr-321	653	1	2012	DATE
ftr-321	653	2	337	CARDINAL
ftr-321	654	1	third	ORDINAL
ftr-321	659	1	article 84(1	LAW
ftr-321	662	1	article 6(3	LAW
ftr-321	662	2	1	CARDINAL
ftr-321	662	3	2	CARDINAL
ftr-321	663	1	article 85	LAW
ftr-321	663	2	third	ORDINAL
ftr-321	663	3	the ―law of the member state	WORK_OF_ART
ftr-321	663	4	at least two	CARDINAL
ftr-321	663	5	third	ORDINAL
ftr-321	664	1	article 85	LAW
ftr-321	664	2	third	ORDINAL
ftr-321	665	1	article 84 of the proposal	LAW
ftr-321	667	1	article 84(3	LAW
ftr-321	667	2	article 76(1	LAW
ftr-321	667	3	2	CARDINAL
ftr-321	667	4	3	CARDINAL
ftr-321	667	5	5	CARDINAL
ftr-321	668	1	65	CARDINAL
ftr-321	669	1	third	ORDINAL
ftr-321	670	1	article 76	LAW
ftr-321	670	2	64	CARDINAL
ftr-321	671	1	ccctb working group	ORG
ftr-321	671	2	17	CARDINAL
ftr-321	671	3	26 july 2006	DATE
ftr-321	673	1	danish	NORP
ftr-321	673	2	84	CARDINAL
ftr-321	673	3	85	DATE
ftr-321	673	4	article 76(5	LAW
ftr-321	674	1	338	CARDINAL
ftr-321	674	2	florida	GPE
ftr-321	675	1	13:6	CARDINAL
ftr-321	675	2	article 84(3	LAW
ftr-321	676	1	article 84(3	LAW
ftr-321	676	2	third	ORDINAL
ftr-321	676	3	article 76	LAW
ftr-321	677	1	article 84	LAW
ftr-321	677	2	article 76	LAW
ftr-321	678	1	third	ORDINAL
ftr-321	678	2	article 5	LAW
ftr-321	679	1	article 11(e	LAW
ftr-321	680	1	third	ORDINAL
ftr-321	680	2	article 11(c	LAW
ftr-321	680	3	article 11(d	LAW
ftr-321	681	1	third	ORDINAL
ftr-321	682	1	danish	NORP
ftr-321	683	1	below 10 percent	PERCENT
ftr-321	683	2	11(c	CARDINAL
ftr-321	684	1	third	ORDINAL
ftr-321	686	1	third	ORDINAL
ftr-321	686	2	the european union	ORG
ftr-321	686	3	third	ORDINAL
ftr-321	687	1	third	ORDINAL
ftr-321	687	2	article 85	LAW
ftr-321	687	3	third	ORDINAL
ftr-321	687	4	the european union	ORG
ftr-321	688	1	third	ORDINAL
ftr-321	688	2	third	ORDINAL
ftr-321	688	3	the european union	ORG
ftr-321	690	1	third	ORDINAL
ftr-321	691	1	article 85	LAW
ftr-321	691	2	third	ORDINAL
ftr-321	691	3	article 11(c	LAW
ftr-321	692	1	article 73	LAW
ftr-321	692	2	third	ORDINAL
ftr-321	693	1	article 73	LAW
ftr-321	693	2	2012	DATE
ftr-321	693	3	339	CARDINAL
ftr-321	694	1	article 73	LAW
ftr-321	695	1	third	ORDINAL
ftr-321	695	2	eu	ORG
ftr-321	696	1	article 11(c	LAW
ftr-321	696	2	article 84	LAW
ftr-321	699	1	article 84	LAW
ftr-321	700	1	danish	NORP
ftr-321	700	2	11(c	CARDINAL
ftr-321	700	3	10 percent	PERCENT
ftr-321	701	1	b. eu	PERSON
ftr-321	701	2	third	ORDINAL
ftr-321	701	3	article 85	LAW
ftr-321	701	4	third	ORDINAL
ftr-321	701	5	article 2(2	LAW
ftr-321	701	6	third	ORDINAL
ftr-321	702	1	article 85	LAW
ftr-321	702	2	the european union	ORG
ftr-321	703	1	article 2(2	LAW
ftr-321	705	1	article 85	LAW
ftr-321	705	2	article 2(2	LAW
ftr-321	706	1	66	CARDINAL
ftr-321	707	1	eu-member	ORG
ftr-321	707	2	50 percent	PERCENT
ftr-321	707	3	third	ORDINAL
ftr-321	708	1	third	ORDINAL
ftr-321	709	1	vogel et al.	PERSON
ftr-321	709	2	4	CARDINAL
ftr-321	709	3	highlights &	ORG
ftr-321	709	4	5	CARDINAL
ftr-321	709	5	60	DATE
ftr-321	709	6	2011	DATE
ftr-321	711	1	340	CARDINAL
ftr-321	711	2	florida	GPE
ftr-321	712	1	13:6	CARDINAL
ftr-321	712	2	eu	GPE
ftr-321	712	3	third	ORDINAL
ftr-321	713	1	article 2(2	LAW
ftr-321	713	2	third	ORDINAL
ftr-321	714	1	article 85	LAW
ftr-321	715	1	third	ORDINAL
ftr-321	715	2	the european union	ORG
ftr-321	716	1	article 84	LAW
ftr-321	717	1	article 11(e	LAW
ftr-321	717	2	third	ORDINAL
ftr-321	718	1	third	ORDINAL
ftr-321	718	2	article 6(2	LAW
ftr-321	718	3	eu	ORG
ftr-321	719	1	more than 50 percent	PERCENT
ftr-321	721	1	the european union	ORG
ftr-321	722	1	article 84(3	LAW
ftr-321	722	2	article 76	LAW
ftr-321	723	1	article 84(f	LAW
ftr-321	723	2	article 82	LAW
ftr-321	725	1	first	ORDINAL
ftr-321	725	2	pierce	ORG
ftr-321	725	3	third	ORDINAL
ftr-321	728	1	third	ORDINAL
ftr-321	728	2	article 85	LAW
ftr-321	729	1	article 82 et seq	LAW
ftr-321	730	1	article 73	LAW
ftr-321	730	2	article 11(c	LAW
ftr-321	731	1	article 83(4	LAW
ftr-321	732	1	article 73	LAW
ftr-321	732	2	2012	DATE
ftr-321	732	3	341	CARDINAL
ftr-321	732	4	danish	NORP
ftr-321	732	5	article 11(c	LAW
ftr-321	733	1	eu	ORG
ftr-321	734	1	third	ORDINAL
ftr-321	735	1	67	CARDINAL
ftr-321	735	2	eu-member states	ORG
ftr-321	735	3	third	ORDINAL
ftr-321	737	1	68	CARDINAL
ftr-321	737	2	article 8 of the ccctb proposal	LAW
ftr-321	738	1	dtc	ORG
ftr-321	739	1	the european union	ORG
ftr-321	740	1	article 76 of the proposal	LAW
ftr-321	740	2	third	ORDINAL
ftr-321	741	1	article 76	LAW
ftr-321	741	2	third	ORDINAL
ftr-321	742	1	dtc	ORG
ftr-321	742	2	67	CARDINAL
ftr-321	742	3	ccctb working group	ORG
ftr-321	742	4	17	CARDINAL
ftr-321	742	5	ccctb/wp/019/	ORG
ftr-321	742	6	18 november 2005	DATE
ftr-321	742	7	20	CARDINAL
ftr-321	742	8	518	CARDINAL
ftr-321	742	9	highlights & insights	ORG
ftr-321	742	10	66	CARDINAL
ftr-321	742	11	60	CARDINAL
ftr-321	743	1	68	CARDINAL
ftr-321	744	1	georg kofler	PERSON
ftr-321	744	2	und europäisches gemeinschaftsrecht	PERSON
ftr-321	744	3	265–1196	DATE
ftr-321	744	4	2007	DATE
ftr-321	745	1	j. schuch & a. stieglitz	ORG
ftr-321	745	2	und verfahrensrecht	PERSON
ftr-321	746	1	recht der doppelbesteuerungsabkommen	PERSON
ftr-321	746	2	407	CARDINAL
ftr-321	746	3	417–33	CARDINAL
ftr-321	746	4	michael lang et al	PERSON
ftr-321	747	1	2006	DATE
ftr-321	747	2	marco laudacher	PERSON
ftr-321	747	3	rechtsfindung nationaler richter	PERSON
ftr-321	748	1	auslegung und des anwendungsvorrangs	PERSON
ftr-321	748	2	164	CARDINAL
ftr-321	748	3	2012	DATE
ftr-321	748	4	t. schindler	PERSON
ftr-321	748	5	vorrang	PERSON
ftr-321	748	6	menschenrechte oder marktfreiheiten	PERSON
ftr-321	748	7	27	CARDINAL
ftr-321	748	8	807	CARDINAL
ftr-321	748	9	2009	DATE
ftr-321	749	1	342	CARDINAL
ftr-321	749	2	florida	GPE
ftr-321	749	3	13:6	CARDINAL
ftr-321	750	1	dtc	ORG
ftr-321	751	1	third	ORDINAL
ftr-321	752	1	article 351	LAW
ftr-321	752	2	1 january 1958	DATE
ftr-321	752	3	third	ORDINAL
ftr-321	755	1	69	CARDINAL
ftr-321	756	1	70	CARDINAL
ftr-321	756	2	kokott	PERSON
ftr-321	756	3	71	DATE
ftr-321	756	4	article 351(1	LAW
ftr-321	756	5	72	DATE
ftr-321	756	6	73	CARDINAL
ftr-321	756	7	third	ORDINAL
ftr-321	756	8	dtc	ORG
ftr-321	757	1	article 351	LAW
ftr-321	758	1	dtc	ORG
ftr-321	758	2	69	CARDINAL
ftr-321	759	1	68	CARDINAL
ftr-321	759	2	432–1196	CARDINAL
ftr-321	760	1	70	DATE
ftr-321	761	1	supra	PERSON
ftr-321	761	2	ii.a	DATE
ftr-321	762	1	71	DATE
ftr-321	764	1	pietro manzini	PERSON
ftr-321	764	2	ec	ORG
ftr-321	764	3	12	CARDINAL
ftr-321	765	1	781	CARDINAL
ftr-321	765	2	785–92	CARDINAL
ftr-321	765	3	2001	DATE
ftr-321	766	1	72	DATE
ftr-321	766	2	tfeu	PERSON
ftr-321	766	3	43	CARDINAL
ftr-321	766	4	the european community	ORG
ftr-321	767	1	307	CARDINAL
ftr-321	767	2	2006	DATE
ftr-321	767	3	ec	ORG
ftr-321	768	1	73	CARDINAL
ftr-321	768	2	france sa	ORG
ftr-321	768	3	int’l ltd.	GPE
ftr-321	768	4	2008	DATE
ftr-321	770	1	gen kokott	PERSON
ftr-321	771	1	ec	ORG
ftr-321	771	2	article 307	LAW
ftr-321	771	3	article 351	LAW
ftr-321	771	4	1 january 1958	DATE
ftr-321	772	1	vertrӓgen der mitgliedstaaten	PERSON
ftr-321	772	2	nizzafassung	GPE
ftr-321	772	3	das recht der europäischen union	PERSON
ftr-321	772	4	40	DATE
ftr-321	773	1	307	CARDINAL
ftr-321	773	2	grabitz & meinhard hilf eds.	ORG
ftr-321	773	3	2009	DATE
ftr-321	773	4	kirsten schmalenbach	PERSON
ftr-321	773	5	das verfassungsrecht der europäischen union mit europäischer grundrechtecharta 4	PERSON
ftr-321	774	1	351	CARDINAL
ftr-321	775	1	307	CARDINAL
ftr-321	775	2	christian	NORP
ftr-321	776	1	2011	DATE
ftr-321	776	2	von eckhard pache & joachim bielitz	ORG
ftr-321	776	3	das verhältnis der	PERSON
ftr-321	776	4	ihrer mitgliedstaaten	ORG
ftr-321	776	5	2006	DATE
ftr-321	777	1	2012	DATE
ftr-321	777	2	343	CARDINAL
ftr-321	778	1	the european union	ORG
ftr-321	778	2	dtc	ORG
ftr-321	779	1	dtc	ORG
ftr-321	779	2	zero	CARDINAL
ftr-321	780	1	dtc	ORG
ftr-321	780	2	dtc	ORG
ftr-321	780	3	oecd	ORG
ftr-321	780	4	article 6(6	LAW
ftr-321	780	5	article 76	LAW
ftr-321	781	1	dtc	ORG
ftr-321	781	2	article 351	LAW
ftr-321	782	1	dtc	ORG
ftr-321	782	2	third	ORDINAL
ftr-321	782	3	six months	DATE
ftr-321	782	4	dtc	ORG
ftr-321	783	1	dtc	ORG
ftr-321	783	2	third	ORDINAL
ftr-321	783	3	more than eighteen months	DATE
ftr-321	783	4	fifteen months	DATE
ftr-321	784	1	third	ORDINAL
ftr-321	784	2	dtc	ORG
ftr-321	784	3	article 351 tfeu	LAW
ftr-321	785	1	dtc	ORG
ftr-321	786	1	article 76(5	LAW
ftr-321	786	2	danish	NORP
ftr-321	786	3	third	ORDINAL
ftr-321	786	4	―unless	ORG
ftr-321	786	5	third	ORDINAL
ftr-321	786	6	third	ORDINAL
ftr-321	786	7	the european court of justice	ORG
ftr-321	786	8	amurta	DATE
ftr-321	787	1	74	CARDINAL
ftr-321	788	1	article 351(2	LAW
ftr-321	789	1	b. dtcs	PERSON
ftr-321	790	1	article 82	LAW
ftr-321	791	1	article 82(2	LAW
ftr-321	791	2	1	CARDINAL
ftr-321	791	3	third	ORDINAL
ftr-321	791	4	european	NORP
ftr-321	791	5	―there	ORG
ftr-321	791	6	74	CARDINAL
ftr-321	792	1	c=379/05	ORG
ftr-321	792	2	inspecteur van de belastingdienst	PERSON
ftr-321	792	3	2007	DATE
ftr-321	793	1	i-09569	PERSON
ftr-321	794	1	344	CARDINAL
ftr-321	794	2	florida	GPE
ftr-321	795	1	13:6	CARDINAL
ftr-321	795	2	2011/16	CARDINAL
ftr-321	795	3	75	CARDINAL
ftr-321	795	4	―unless	ORG
ftr-321	795	5	third	ORDINAL
ftr-321	795	6	danish	NORP
ftr-321	795	7	article 82 et seq	LAW
ftr-321	797	1	dtc	ORG
ftr-321	797	2	article 351	LAW
ftr-321	797	3	article 82	LAW
ftr-321	801	1	two	CARDINAL
ftr-321	801	2	first	ORDINAL
ftr-321	801	3	the finnish supreme court	ORG
ftr-321	801	4	finnish	NORP
ftr-321	801	5	dtc	ORG
ftr-321	802	1	76	CARDINAL
ftr-321	803	1	dtc	ORG
ftr-321	803	2	oecd	ORG
ftr-321	804	1	second	ORDINAL
ftr-321	804	2	french	NORP
ftr-321	804	3	28 june 2002	DATE
ftr-321	804	4	schneider sa	PERSON
ftr-321	805	1	77	CARDINAL
ftr-321	805	2	1966	DATE
ftr-321	805	3	france	GPE
ftr-321	805	4	switzerland	GPE
ftr-321	805	5	1969	DATE
ftr-321	805	6	article 7(1	LAW
ftr-321	805	7	oecd-mc	ORG
ftr-321	805	8	switzerland	GPE
ftr-321	805	9	article 7(1	LAW
ftr-321	805	10	dtc	ORG
ftr-321	805	11	swiss	NORP
ftr-321	805	12	switzerland	GPE
ftr-321	805	13	france	GPE
ftr-321	809	1	79	CARDINAL
ftr-321	810	1	two	CARDINAL
ftr-321	810	2	75	CARDINAL
ftr-321	811	1	highlights & insights	ORG
ftr-321	811	2	66	CARDINAL
ftr-321	811	3	59	CARDINAL
ftr-321	811	4	76	CARDINAL
ftr-321	812	1	abp	ORG
ftr-321	812	2	20 march 2002	DATE
ftr-321	812	3	596/2002/26	CARDINAL
ftr-321	812	4	4	CARDINAL
ftr-321	812	5	1009	DATE
ftr-321	812	6	2002	DATE
ftr-321	812	7	belgium-finland tax treaty	ORG
ftr-321	813	1	marjaana helminen	PERSON
ftr-321	813	2	finland	GPE
ftr-321	813	3	8	CARDINAL
ftr-321	813	4	ec	ORG
ftr-321	813	5	191 204–20	CARDINAL
ftr-321	813	6	michael lang et al eds.	PERSON
ftr-321	813	7	2004	DATE
ftr-321	814	1	77	CARDINAL
ftr-321	814	2	societé schneider electric	ORG
ftr-321	814	3	28	CARDINAL
ftr-321	814	4	june 2002	DATE
ftr-321	814	5	conseil	ORG
ftr-321	814	6	supreme administrative court	ORG
ftr-321	814	7	232276	CARDINAL
ftr-321	814	8	4	CARDINAL
ftr-321	814	9	1077	CARDINAL
ftr-321	814	10	2002	DATE
ftr-321	815	1	d. bouzoraa	PERSON
ftr-321	815	2	france	GPE
ftr-321	815	3	41	CARDINAL
ftr-321	815	4	184	CARDINAL
ftr-321	815	5	2001	DATE
ftr-321	817	1	michael lang	PERSON
ftr-321	817	2	besteuerung von einkünften bei	PERSON
ftr-321	817	3	personen aus dem blickwinkel des dba-rechts	ORG
ftr-321	817	4	10	CARDINAL
ftr-321	817	5	527–35	DATE
ftr-321	817	6	2000	DATE
ftr-321	818	1	79	CARDINAL
ftr-321	819	1	533–35	CARDINAL
ftr-321	820	1	2012	DATE
ftr-321	820	2	345	CARDINAL
ftr-321	821	1	80	CARDINAL
ftr-321	824	1	dtc	ORG
ftr-321	825	1	81	CARDINAL
ftr-321	825	2	oecd	ORG
ftr-321	825	3	article 7	LAW
ftr-321	825	4	one	CARDINAL
ftr-321	826	1	article 7 oecd-mc	LAW
ftr-321	828	1	the eu company	ORG
ftr-321	828	2	dtc	ORG
ftr-321	828	3	the eu company	ORG
ftr-321	829	1	7	CARDINAL
ftr-321	829	2	oecd-mc	ORG
ftr-321	829	3	82	CARDINAL
ftr-321	829	4	7	CARDINAL
ftr-321	829	5	oecd-mc	ORG
ftr-321	829	6	article 10	LAW
ftr-321	829	7	oecd-mc	ORG
ftr-321	830	1	article 10	LAW
ftr-321	830	2	oecd-mc	ORG
ftr-321	830	3	article 82	LAW
ftr-321	831	1	83	CARDINAL
ftr-321	833	1	article 10	LAW
ftr-321	833	2	oecd-mc	ORG
ftr-321	834	1	84	CARDINAL
ftr-321	834	2	―pay‖	EVENT
ftr-321	834	3	80	CARDINAL
ftr-321	835	1	oecd-mc	ORG
ftr-321	835	2	supra	PERSON
ftr-321	835	3	20	CARDINAL
ftr-321	836	1	23a	CARDINAL
ftr-321	836	2	d.	NORP
ftr-321	837	1	23a	CARDINAL
ftr-321	837	2	2	CARDINAL
ftr-321	838	1	supreme administrative court	ORG
ftr-321	838	2	31 july 1996	DATE
ftr-321	839	1	21 may 1997	DATE
ftr-321	839	2	michael lang	PERSON
ftr-321	839	3	das oecd-musterabkommen 2001 und	ORG
ftr-321	839	4	welche bedeutung haben	PERSON
ftr-321	839	5	doppelbesteuerungsabkommens erfolgten änderungen des oecd-kommentars	ORG
ftr-321	839	6	10	CARDINAL
ftr-321	839	7	538	CARDINAL
ftr-321	839	8	2001	DATE
ftr-321	839	9	avery jones	ORG
ftr-321	839	10	oecd	ORG
ftr-321	839	11	56	CARDINAL
ftr-321	840	1	int’l fiscal	ORG
ftr-321	840	2	102	CARDINAL
ftr-321	840	3	2002	DATE
ftr-321	841	1	82	CARDINAL
ftr-321	842	1	michael lang	PERSON
ftr-321	842	2	11	CARDINAL
ftr-321	842	3	istr 717	ORG
ftr-321	842	4	718–23	CARDINAL
ftr-321	842	5	2002	DATE
ftr-321	842	6	michael lang	PERSON
ftr-321	842	7	dba-recht	ORG
ftr-321	842	8	10	CARDINAL
ftr-321	842	9	65	DATE
ftr-321	843	1	83	CARDINAL
ftr-321	844	1	michael lang	PERSON
ftr-321	844	2	11	CARDINAL
ftr-321	844	3	717	CARDINAL
ftr-321	844	4	721	CARDINAL
ftr-321	844	5	2002	DATE
ftr-321	845	1	84	CARDINAL
ftr-321	845	2	52	CARDINAL
ftr-321	845	3	738–49	DATE
ftr-321	846	1	346	CARDINAL
ftr-321	846	2	florida	GPE
ftr-321	846	3	13:6	CARDINAL
ftr-321	846	4	10	CARDINAL
ftr-321	846	5	oecd-mc	ORG
ftr-321	846	6	85	CARDINAL
ftr-321	846	7	article 10	LAW
ftr-321	846	8	oecd-mc	ORG
ftr-321	846	9	eu	ORG
ftr-321	846	10	article 82(f	LAW
ftr-321	847	1	c. dtcs	PERSON
ftr-321	847	2	third	ORDINAL
ftr-321	847	3	eu	ORG
ftr-321	848	1	only one	CARDINAL
ftr-321	851	1	article 84(f	LAW
ftr-321	851	2	article 10 or 7	LAW
ftr-321	851	3	third	ORDINAL
ftr-321	852	1	article 10	LAW
ftr-321	852	2	oecd-mc	ORG
ftr-321	853	1	article 11(c) 86	LAW
ftr-321	853	2	third	ORDINAL
ftr-321	853	3	dtc	ORG
ftr-321	855	1	article 76(1	LAW
ftr-321	856	1	vi	PERSON
ftr-321	858	1	third	ORDINAL
ftr-321	860	1	85	CARDINAL
ftr-321	861	1	h.j. aigner	PERSON
ftr-321	861	2	cfc-gesetzgebung und dba-recht	PERSON
ftr-321	861	3	12	CARDINAL
ftr-321	861	4	407	CARDINAL
ftr-321	861	5	411–14	DATE
ftr-321	861	6	2002	DATE
ftr-321	861	7	klaus vogel	PERSON
ftr-321	861	8	klaus vogel	PERSON
ftr-321	862	1	10	CARDINAL
ftr-321	862	2	3d	CARDINAL
ftr-321	862	3	1997	DATE
ftr-321	862	4	michael lang	PERSON
ftr-321	862	5	cfc regulations &	ORG
ftr-321	863	1	int’l fiscal	ORG
ftr-321	863	2	51	CARDINAL
ftr-321	863	3	56–58	CARDINAL
ftr-321	863	4	2003	DATE
ftr-321	864	1	86	CARDINAL
ftr-321	865	1	danish	NORP
ftr-321	865	2	10 percent	PERCENT
ftr-321	866	1	2012	DATE
ftr-321	866	2	347	CARDINAL