id	sid	tid	token	lemma	pos
ftr-295	1	1	florida	florida	PROPN
ftr-295	1	2	tax	tax	PROPN
ftr-295	1	3	review	review	PROPN
ftr-295	1	4	florida	florida	PROPN
ftr-295	1	5	tax	tax	NOUN
ftr-295	1	6	review	review	NOUN
ftr-295	1	7	volume	volume	NOUN
ftr-295	1	8	15	15	NUM
ftr-295	1	9	2014	2014	NUM
ftr-295	1	10	number	number	NOUN
ftr-295	1	11	2	2	NUM
ftr-295	1	12	the	the	DET
ftr-295	1	13	unruly	unruly	ADJ
ftr-295	1	14	world	world	NOUN
ftr-295	1	15	of	of	ADP
ftr-295	1	16	tax	tax	NOUN
ftr-295	1	17	:	:	PUNCT
ftr-295	1	18	a	a	DET
ftr-295	1	19	proposal	proposal	NOUN
ftr-295	1	20	for	for	ADP
ftr-295	1	21	an	an	DET
ftr-295	1	22	international	international	ADJ
ftr-295	1	23	tax	tax	NOUN
ftr-295	1	24	cooperation	cooperation	NOUN
ftr-295	1	25	forum	forum	NOUN
ftr-295	1	26	by	by	ADP
ftr-295	1	27	h.	h.	PROPN
ftr-295	1	28	david	david	PROPN
ftr-295	1	29	rosenbloom	rosenbloom	PROPN
ftr-295	1	30	*	*	PUNCT
ftr-295	2	1	noam	noam	PROPN
ftr-295	2	2	noked	noke	VERB
ftr-295	2	3	*	*	PROPN
ftr-295	2	4	*	*	PROPN
ftr-295	2	5	mohamed	mohamed	PROPN
ftr-295	2	6	s.	s.	PROPN
ftr-295	2	7	helal	helal	PROPN
ftr-295	3	1	*	*	PUNCT
ftr-295	3	2	*	*	PUNCT
ftr-295	3	3	*	*	PUNCT
ftr-295	3	4	abstract	abstract	ADJ
ftr-295	3	5	international	international	ADJ
ftr-295	3	6	cooperation	cooperation	NOUN
ftr-295	3	7	in	in	ADP
ftr-295	3	8	tax	tax	NOUN
ftr-295	3	9	policy	policy	NOUN
ftr-295	3	10	is	be	AUX
ftr-295	3	11	deeply	deeply	ADV
ftr-295	3	12	fractured	fractured	ADJ
ftr-295	3	13	.	.	PUNCT
ftr-295	4	1	inconsistencies	inconsistency	NOUN
ftr-295	4	2	,	,	PUNCT
ftr-295	4	3	loopholes	loophole	NOUN
ftr-295	4	4	,	,	PUNCT
ftr-295	4	5	and	and	CCONJ
ftr-295	4	6	ineffective	ineffective	ADJ
ftr-295	4	7	mechanisms	mechanism	NOUN
ftr-295	4	8	—	—	PUNCT
ftr-295	4	9	which	which	PRON
ftr-295	4	10	could	could	AUX
ftr-295	4	11	be	be	AUX
ftr-295	4	12	avoided	avoid	VERB
ftr-295	4	13	if	if	SCONJ
ftr-295	4	14	real	real	ADJ
ftr-295	4	15	collaboration	collaboration	NOUN
ftr-295	4	16	among	among	ADP
ftr-295	4	17	countries	country	NOUN
ftr-295	4	18	existed	exist	VERB
ftr-295	4	19	—	—	PUNCT
ftr-295	4	20	have	have	AUX
ftr-295	4	21	created	create	VERB
ftr-295	4	22	significant	significant	ADJ
ftr-295	4	23	inefficiency	inefficiency	NOUN
ftr-295	4	24	losses	loss	NOUN
ftr-295	4	25	for	for	ADP
ftr-295	4	26	decades	decade	NOUN
ftr-295	4	27	.	.	PUNCT
ftr-295	5	1	this	this	DET
ftr-295	5	2	article	article	NOUN
ftr-295	5	3	focuses	focus	VERB
ftr-295	5	4	on	on	ADP
ftr-295	5	5	the	the	DET
ftr-295	5	6	institutional	institutional	ADJ
ftr-295	5	7	infrastructure	infrastructure	NOUN
ftr-295	5	8	underlying	underlie	VERB
ftr-295	5	9	international	international	ADJ
ftr-295	5	10	cooperation	cooperation	NOUN
ftr-295	5	11	in	in	ADP
ftr-295	5	12	tax	tax	NOUN
ftr-295	5	13	issues	issue	NOUN
ftr-295	5	14	and	and	CCONJ
ftr-295	5	15	argues	argue	VERB
ftr-295	5	16	that	that	SCONJ
ftr-295	5	17	the	the	DET
ftr-295	5	18	current	current	ADJ
ftr-295	5	19	forums	forum	NOUN
ftr-295	5	20	in	in	ADP
ftr-295	5	21	which	which	PRON
ftr-295	5	22	such	such	ADJ
ftr-295	5	23	cooperation	cooperation	NOUN
ftr-295	5	24	is	be	AUX
ftr-295	5	25	encouraged	encourage	VERB
ftr-295	5	26	do	do	AUX
ftr-295	5	27	not	not	PART
ftr-295	5	28	provide	provide	VERB
ftr-295	5	29	an	an	DET
ftr-295	5	30	adequate	adequate	ADJ
ftr-295	5	31	platform	platform	NOUN
ftr-295	5	32	in	in	ADP
ftr-295	5	33	which	which	PRON
ftr-295	5	34	countries	country	NOUN
ftr-295	5	35	with	with	ADP
ftr-295	5	36	similar	similar	ADJ
ftr-295	5	37	interests	interest	NOUN
ftr-295	5	38	can	can	AUX
ftr-295	5	39	effectively	effectively	ADV
ftr-295	5	40	make	make	VERB
ftr-295	5	41	a	a	DET
ftr-295	5	42	collaborative	collaborative	ADJ
ftr-295	5	43	effort	effort	NOUN
ftr-295	5	44	.	.	PUNCT
ftr-295	6	1	to	to	PART
ftr-295	6	2	facilitate	facilitate	VERB
ftr-295	6	3	cooperation	cooperation	NOUN
ftr-295	6	4	,	,	PUNCT
ftr-295	6	5	this	this	DET
ftr-295	6	6	article	article	NOUN
ftr-295	6	7	proposes	propose	VERB
ftr-295	6	8	to	to	PART
ftr-295	6	9	create	create	VERB
ftr-295	6	10	a	a	DET
ftr-295	6	11	new	new	ADJ
ftr-295	6	12	institution	institution	NOUN
ftr-295	6	13	currently	currently	ADV
ftr-295	6	14	missing	miss	VERB
ftr-295	6	15	from	from	ADP
ftr-295	6	16	the	the	DET
ftr-295	6	17	international	international	ADJ
ftr-295	6	18	tax	tax	NOUN
ftr-295	6	19	policy	policy	NOUN
ftr-295	6	20	-	-	PUNCT
ftr-295	6	21	setting	set	VERB
ftr-295	6	22	arena	arena	NOUN
ftr-295	6	23	:	:	PUNCT
ftr-295	6	24	an	an	DET
ftr-295	6	25	informal	informal	ADJ
ftr-295	6	26	forum	forum	NOUN
ftr-295	6	27	for	for	ADP
ftr-295	6	28	coordination	coordination	NOUN
ftr-295	6	29	among	among	ADP
ftr-295	6	30	countries	country	NOUN
ftr-295	6	31	that	that	PRON
ftr-295	6	32	share	share	VERB
ftr-295	6	33	similar	similar	ADJ
ftr-295	6	34	interests	interest	NOUN
ftr-295	6	35	in	in	ADP
ftr-295	6	36	tax	tax	NOUN
ftr-295	6	37	policy	policy	NOUN
ftr-295	6	38	,	,	PUNCT
ftr-295	6	39	inspired	inspire	VERB
ftr-295	6	40	by	by	ADP
ftr-295	6	41	the	the	DET
ftr-295	6	42	model	model	NOUN
ftr-295	6	43	of	of	ADP
ftr-295	6	44	“	"	PUNCT
ftr-295	6	45	like	like	INTJ
ftr-295	6	46	minded	minded	ADJ
ftr-295	6	47	groups	group	NOUN
ftr-295	6	48	”	"	PUNCT
ftr-295	6	49	in	in	ADP
ftr-295	6	50	international	international	ADJ
ftr-295	6	51	organizations	organization	NOUN
ftr-295	6	52	.	.	PUNCT
ftr-295	7	1	this	this	DET
ftr-295	7	2	forum	forum	NOUN
ftr-295	7	3	will	will	AUX
ftr-295	7	4	enable	enable	VERB
ftr-295	7	5	countries	country	NOUN
ftr-295	7	6	that	that	PRON
ftr-295	7	7	share	share	VERB
ftr-295	7	8	similar	similar	ADJ
ftr-295	7	9	interests	interest	NOUN
ftr-295	7	10	to	to	PART
ftr-295	7	11	cooperate	cooperate	VERB
ftr-295	7	12	and	and	CCONJ
ftr-295	7	13	reach	reach	VERB
ftr-295	7	14	understandings	understanding	NOUN
ftr-295	7	15	about	about	ADP
ftr-295	7	16	necessary	necessary	ADJ
ftr-295	7	17	policy	policy	NOUN
ftr-295	7	18	adaptations	adaptation	NOUN
ftr-295	7	19	.	.	PUNCT
ftr-295	8	1	we	we	PRON
ftr-295	8	2	identify	identify	VERB
ftr-295	8	3	two	two	NUM
ftr-295	8	4	major	major	ADJ
ftr-295	8	5	projects	project	NOUN
ftr-295	8	6	that	that	PRON
ftr-295	8	7	this	this	DET
ftr-295	8	8	forum	forum	NOUN
ftr-295	8	9	could	could	AUX
ftr-295	8	10	promote	promote	VERB
ftr-295	8	11	—	—	PUNCT
ftr-295	8	12	efforts	effort	NOUN
ftr-295	8	13	to	to	PART
ftr-295	8	14	curtail	curtail	VERB
ftr-295	8	15	tax	tax	NOUN
ftr-295	8	16	evasion	evasion	NOUN
ftr-295	8	17	and	and	CCONJ
ftr-295	8	18	efforts	effort	NOUN
ftr-295	8	19	to	to	PART
ftr-295	8	20	harmonize	harmonize	VERB
ftr-295	8	21	various	various	ADJ
ftr-295	8	22	aspects	aspect	NOUN
ftr-295	8	23	of	of	ADP
ftr-295	8	24	tax	tax	NOUN
ftr-295	8	25	policy	policy	NOUN
ftr-295	8	26	.	.	PUNCT
ftr-295	9	1	we	we	PRON
ftr-295	9	2	argue	argue	VERB
ftr-295	9	3	that	that	SCONJ
ftr-295	9	4	this	this	DET
ftr-295	9	5	model	model	NOUN
ftr-295	9	6	might	might	AUX
ftr-295	9	7	have	have	VERB
ftr-295	9	8	significant	significant	ADJ
ftr-295	9	9	*	*	ADJ
ftr-295	9	10	member	member	NOUN
ftr-295	9	11	,	,	PUNCT
ftr-295	9	12	caplin	caplin	PROPN
ftr-295	9	13	&	&	CCONJ
ftr-295	9	14	drysdale	drysdale	PROPN
ftr-295	9	15	,	,	PUNCT
ftr-295	9	16	chartered	charter	VERB
ftr-295	9	17	,	,	PUNCT
ftr-295	9	18	washington	washington	PROPN
ftr-295	9	19	,	,	PUNCT
ftr-295	9	20	d.c	d.c	PROPN
ftr-295	9	21	.	.	PROPN
ftr-295	9	22	;	;	PUNCT
ftr-295	9	23	director	director	NOUN
ftr-295	9	24	of	of	ADP
ftr-295	9	25	the	the	DET
ftr-295	9	26	international	international	ADJ
ftr-295	9	27	tax	tax	NOUN
ftr-295	9	28	program	program	NOUN
ftr-295	9	29	,	,	PUNCT
ftr-295	9	30	new	new	PROPN
ftr-295	9	31	york	york	PROPN
ftr-295	9	32	university	university	PROPN
ftr-295	9	33	school	school	NOUN
ftr-295	9	34	of	of	ADP
ftr-295	9	35	law	law	NOUN
ftr-295	9	36	.	.	PUNCT
ftr-295	10	1	*	*	PUNCT
ftr-295	10	2	*	*	PUNCT
ftr-295	10	3	terence	terence	PROPN
ftr-295	10	4	m.	m.	PROPN
ftr-295	10	5	considine	considine	PROPN
ftr-295	10	6	fellow	fellow	NOUN
ftr-295	10	7	in	in	ADP
ftr-295	10	8	law	law	NOUN
ftr-295	10	9	and	and	CCONJ
ftr-295	10	10	economics	economic	NOUN
ftr-295	10	11	;	;	PUNCT
ftr-295	10	12	fellow	fellow	NOUN
ftr-295	10	13	of	of	ADP
ftr-295	10	14	the	the	DET
ftr-295	10	15	program	program	NOUN
ftr-295	10	16	on	on	ADP
ftr-295	10	17	corporate	corporate	ADJ
ftr-295	10	18	governance	governance	NOUN
ftr-295	10	19	;	;	PUNCT
ftr-295	10	20	candidate	candidate	NOUN
ftr-295	10	21	for	for	ADP
ftr-295	10	22	s.j.d	s.j.d	NOUN
ftr-295	10	23	.	.	PUNCT
ftr-295	10	24	,	,	PUNCT
ftr-295	10	25	harvard	harvard	PROPN
ftr-295	10	26	law	law	PROPN
ftr-295	10	27	school	school	NOUN
ftr-295	10	28	.	.	PUNCT
ftr-295	11	1	*	*	PUNCT
ftr-295	11	2	*	*	PUNCT
ftr-295	11	3	*	*	PUNCT
ftr-295	11	4	teaching	teach	VERB
ftr-295	11	5	fellow	fellow	NOUN
ftr-295	11	6	,	,	PUNCT
ftr-295	11	7	john	john	PROPN
ftr-295	11	8	f.	f.	PROPN
ftr-295	11	9	kennedy	kennedy	PROPN
ftr-295	11	10	school	school	PROPN
ftr-295	11	11	of	of	ADP
ftr-295	11	12	government	government	NOUN
ftr-295	11	13	;	;	PUNCT
ftr-295	11	14	candidate	candidate	NOUN
ftr-295	11	15	for	for	ADP
ftr-295	11	16	s.j.d	s.j.d	NOUN
ftr-295	11	17	.	.	PUNCT
ftr-295	12	1	,	,	PUNCT
ftr-295	12	2	harvard	harvard	PROPN
ftr-295	12	3	law	law	PROPN
ftr-295	12	4	school	school	NOUN
ftr-295	12	5	.	.	PUNCT
ftr-295	13	1	58	58	NUM
ftr-295	13	2	florida	florida	PROPN
ftr-295	13	3	tax	tax	NOUN
ftr-295	13	4	review	review	NOUN
ftr-295	13	5	[	[	X
ftr-295	13	6	vol	vol	NOUN
ftr-295	13	7	.	.	PUNCT
ftr-295	14	1	15:2	15:2	NUM
ftr-295	14	2	advantages	advantage	NOUN
ftr-295	14	3	in	in	ADP
ftr-295	14	4	promoting	promote	VERB
ftr-295	14	5	cooperation	cooperation	NOUN
ftr-295	14	6	,	,	PUNCT
ftr-295	14	7	reducing	reduce	VERB
ftr-295	14	8	the	the	DET
ftr-295	14	9	“	"	PUNCT
ftr-295	14	10	competitiveness	competitiveness	NOUN
ftr-295	14	11	”	"	PUNCT
ftr-295	14	12	threat	threat	NOUN
ftr-295	14	13	,	,	PUNCT
ftr-295	14	14	advocating	advocate	VERB
ftr-295	14	15	coordinated	coordinated	ADJ
ftr-295	14	16	policies	policy	NOUN
ftr-295	14	17	,	,	PUNCT
ftr-295	14	18	and	and	CCONJ
ftr-295	14	19	overcoming	overcome	VERB
ftr-295	14	20	external	external	ADJ
ftr-295	14	21	and	and	CCONJ
ftr-295	14	22	domestic	domestic	ADJ
ftr-295	14	23	pressures	pressure	NOUN
ftr-295	14	24	.	.	PUNCT
ftr-295	15	1	in	in	ADP
ftr-295	15	2	light	light	NOUN
ftr-295	15	3	of	of	ADP
ftr-295	15	4	the	the	DET
ftr-295	15	5	current	current	ADJ
ftr-295	15	6	challenges	challenge	NOUN
ftr-295	15	7	in	in	ADP
ftr-295	15	8	the	the	DET
ftr-295	15	9	field	field	NOUN
ftr-295	15	10	of	of	ADP
ftr-295	15	11	tax	tax	NOUN
ftr-295	15	12	policy	policy	NOUN
ftr-295	15	13	,	,	PUNCT
ftr-295	15	14	and	and	CCONJ
ftr-295	15	15	the	the	DET
ftr-295	15	16	difficulties	difficulty	NOUN
ftr-295	15	17	in	in	ADP
ftr-295	15	18	forming	form	VERB
ftr-295	15	19	international	international	ADJ
ftr-295	15	20	cooperation	cooperation	NOUN
ftr-295	15	21	within	within	ADP
ftr-295	15	22	the	the	DET
ftr-295	15	23	current	current	ADJ
ftr-295	15	24	institutional	institutional	ADJ
ftr-295	15	25	framework	framework	NOUN
ftr-295	15	26	,	,	PUNCT
ftr-295	15	27	the	the	DET
ftr-295	15	28	proposed	propose	VERB
ftr-295	15	29	model	model	NOUN
ftr-295	15	30	is	be	AUX
ftr-295	15	31	worth	worth	ADJ
ftr-295	15	32	serious	serious	ADJ
ftr-295	15	33	discussion	discussion	NOUN
ftr-295	15	34	and	and	CCONJ
ftr-295	15	35	consideration	consideration	NOUN
ftr-295	15	36	.	.	PUNCT
ftr-295	16	1	i.	i.	NOUN
ftr-295	16	2	introduction	introduction	NOUN
ftr-295	16	3	.............................................................................	.............................................................................	PUNCT
ftr-295	16	4	58	58	NUM
ftr-295	16	5	ii	ii	NOUN
ftr-295	16	6	.	.	PUNCT
ftr-295	17	1	current	current	ADJ
ftr-295	17	2	international	international	ADJ
ftr-295	17	3	tax	tax	NOUN
ftr-295	17	4	policy	policy	NOUN
ftr-295	17	5	forums	forum	NOUN
ftr-295	17	6	......................	......................	PUNCT
ftr-295	18	1	61	61	NUM
ftr-295	18	2	a.	a.	NOUN
ftr-295	18	3	the	the	DET
ftr-295	18	4	oecd	oecd	PROPN
ftr-295	18	5	...........................................................................	...........................................................................	PUNCT
ftr-295	18	6	61	61	NUM
ftr-295	18	7	b.	b.	PROPN
ftr-295	18	8	g20	g20	PROPN
ftr-295	18	9	......................................................................................	......................................................................................	PUNCT
ftr-295	18	10	66	66	NUM
ftr-295	18	11	c.	c.	PROPN
ftr-295	18	12	other	other	ADJ
ftr-295	18	13	forums	forum	NOUN
ftr-295	18	14	......................................................................	......................................................................	PUNCT
ftr-295	18	15	69	69	NUM
ftr-295	18	16	iii	iii	NOUN
ftr-295	18	17	.	.	PUNCT
ftr-295	18	18	proposal	proposal	NOUN
ftr-295	18	19	:	:	PUNCT
ftr-295	18	20	tax	tax	NOUN
ftr-295	18	21	cooperation	cooperation	NOUN
ftr-295	18	22	forum	forum	NOUN
ftr-295	18	23	......................................	......................................	PUNCT
ftr-295	19	1	77	77	NUM
ftr-295	19	2	a.	a.	NOUN
ftr-295	19	3	applying	apply	VERB
ftr-295	19	4	the	the	DET
ftr-295	19	5	“	"	PUNCT
ftr-295	19	6	like	like	ADJ
ftr-295	19	7	-	-	PUNCT
ftr-295	19	8	minded	minded	ADJ
ftr-295	19	9	group	group	NOUN
ftr-295	19	10	”	"	PUNCT
ftr-295	19	11	model	model	NOUN
ftr-295	19	12	to	to	ADP
ftr-295	19	13	tax	tax	NOUN
ftr-295	19	14	policy	policy	NOUN
ftr-295	19	15	setting	setting	NOUN
ftr-295	19	16	......................................................................	......................................................................	PUNCT
ftr-295	20	1	77	77	NUM
ftr-295	20	2	b.	b.	NOUN
ftr-295	20	3	where	where	SCONJ
ftr-295	20	4	can	can	AUX
ftr-295	20	5	the	the	DET
ftr-295	20	6	tcf	tcf	PROPN
ftr-295	20	7	make	make	VERB
ftr-295	20	8	a	a	DET
ftr-295	20	9	difference	difference	NOUN
ftr-295	20	10	?	?	PUNCT
ftr-295	21	1	............................	............................	PUNCT
ftr-295	22	1	83	83	NUM
ftr-295	22	2	c.	c.	NOUN
ftr-295	22	3	rationale	rationale	NOUN
ftr-295	22	4	and	and	CCONJ
ftr-295	22	5	advantages	advantage	NOUN
ftr-295	22	6	...................................................	...................................................	PUNCT
ftr-295	22	7	85	85	NUM
ftr-295	22	8	iv	iv	NOUN
ftr-295	22	9	.	.	PUNCT
ftr-295	22	10	conclusion	conclusion	NOUN
ftr-295	22	11	...................................................................................	...................................................................................	PUNCT
ftr-295	23	1	87	87	NUM
ftr-295	23	2	i.	i.	NOUN
ftr-295	23	3	introduction	introduction	NOUN
ftr-295	23	4	international	international	ADJ
ftr-295	23	5	cooperation	cooperation	NOUN
ftr-295	23	6	in	in	ADP
ftr-295	23	7	the	the	DET
ftr-295	23	8	making	making	NOUN
ftr-295	23	9	of	of	ADP
ftr-295	23	10	tax	tax	NOUN
ftr-295	23	11	policy	policy	NOUN
ftr-295	23	12	is	be	AUX
ftr-295	23	13	inadequate	inadequate	ADJ
ftr-295	23	14	.	.	PUNCT
ftr-295	24	1	inconsistencies	inconsistency	NOUN
ftr-295	24	2	,	,	PUNCT
ftr-295	24	3	loopholes	loophole	NOUN
ftr-295	24	4	,	,	PUNCT
ftr-295	24	5	and	and	CCONJ
ftr-295	24	6	ineffective	ineffective	ADJ
ftr-295	24	7	mechanisms	mechanism	NOUN
ftr-295	24	8	—	—	PUNCT
ftr-295	24	9	which	which	PRON
ftr-295	24	10	could	could	AUX
ftr-295	24	11	be	be	AUX
ftr-295	24	12	avoided	avoid	VERB
ftr-295	24	13	if	if	SCONJ
ftr-295	24	14	real	real	ADJ
ftr-295	24	15	collaboration	collaboration	NOUN
ftr-295	24	16	between	between	ADP
ftr-295	24	17	countries	country	NOUN
ftr-295	24	18	existed	exist	VERB
ftr-295	24	19	—	—	PUNCT
ftr-295	24	20	have	have	AUX
ftr-295	24	21	created	create	VERB
ftr-295	24	22	significant	significant	ADJ
ftr-295	24	23	inefficiency	inefficiency	NOUN
ftr-295	24	24	losses	loss	NOUN
ftr-295	24	25	for	for	ADP
ftr-295	24	26	decades	decade	NOUN
ftr-295	24	27	.	.	PUNCT
ftr-295	25	1	there	there	PRON
ftr-295	25	2	are	be	VERB
ftr-295	25	3	various	various	ADJ
ftr-295	25	4	reforms	reform	NOUN
ftr-295	25	5	that	that	PRON
ftr-295	25	6	might	might	AUX
ftr-295	25	7	be	be	AUX
ftr-295	25	8	suggested	suggest	VERB
ftr-295	25	9	to	to	PART
ftr-295	25	10	improve	improve	VERB
ftr-295	25	11	existing	exist	VERB
ftr-295	25	12	mechanisms	mechanism	NOUN
ftr-295	25	13	of	of	ADP
ftr-295	25	14	global	global	ADJ
ftr-295	25	15	tax	tax	NOUN
ftr-295	25	16	governance	governance	NOUN
ftr-295	25	17	,	,	PUNCT
ftr-295	25	18	but	but	CCONJ
ftr-295	25	19	in	in	ADP
ftr-295	25	20	this	this	DET
ftr-295	25	21	article	article	NOUN
ftr-295	25	22	we	we	PRON
ftr-295	25	23	focus	focus	VERB
ftr-295	25	24	on	on	ADP
ftr-295	25	25	the	the	DET
ftr-295	25	26	institutional	institutional	ADJ
ftr-295	25	27	infrastructure	infrastructure	NOUN
ftr-295	25	28	underlying	underlie	VERB
ftr-295	25	29	international	international	ADJ
ftr-295	25	30	cooperation	cooperation	NOUN
ftr-295	25	31	on	on	ADP
ftr-295	25	32	tax	tax	NOUN
ftr-295	25	33	issues	issue	NOUN
ftr-295	25	34	.	.	PUNCT
ftr-295	26	1	we	we	PRON
ftr-295	26	2	argue	argue	VERB
ftr-295	26	3	that	that	SCONJ
ftr-295	26	4	the	the	DET
ftr-295	26	5	current	current	ADJ
ftr-295	26	6	forums	forum	NOUN
ftr-295	26	7	in	in	ADP
ftr-295	26	8	which	which	PRON
ftr-295	26	9	international	international	ADJ
ftr-295	26	10	tax	tax	NOUN
ftr-295	26	11	cooperation	cooperation	NOUN
ftr-295	26	12	is	be	AUX
ftr-295	26	13	intended	intend	VERB
ftr-295	26	14	to	to	PART
ftr-295	26	15	occur	occur	VERB
ftr-295	26	16	do	do	AUX
ftr-295	26	17	not	not	PART
ftr-295	26	18	provide	provide	VERB
ftr-295	26	19	an	an	DET
ftr-295	26	20	adequate	adequate	ADJ
ftr-295	26	21	platform	platform	NOUN
ftr-295	26	22	for	for	ADP
ftr-295	26	23	countries	country	NOUN
ftr-295	26	24	with	with	ADP
ftr-295	26	25	similar	similar	ADJ
ftr-295	26	26	interests	interest	NOUN
ftr-295	26	27	to	to	PART
ftr-295	26	28	engage	engage	VERB
ftr-295	26	29	in	in	ADP
ftr-295	26	30	a	a	DET
ftr-295	26	31	true	true	ADJ
ftr-295	26	32	collaborative	collaborative	ADJ
ftr-295	26	33	effort	effort	NOUN
ftr-295	26	34	.	.	PUNCT
ftr-295	27	1	we	we	PRON
ftr-295	27	2	propose	propose	VERB
ftr-295	27	3	a	a	DET
ftr-295	27	4	new	new	ADJ
ftr-295	27	5	institution	institution	NOUN
ftr-295	27	6	currently	currently	ADV
ftr-295	27	7	missing	miss	VERB
ftr-295	27	8	from	from	ADP
ftr-295	27	9	the	the	DET
ftr-295	27	10	international	international	ADJ
ftr-295	27	11	tax	tax	NOUN
ftr-295	27	12	policy	policy	NOUN
ftr-295	27	13	-	-	PUNCT
ftr-295	27	14	setting	set	VERB
ftr-295	27	15	arena	arena	NOUN
ftr-295	27	16	:	:	PUNCT
ftr-295	27	17	an	an	DET
ftr-295	27	18	informal	informal	ADJ
ftr-295	27	19	forum	forum	NOUN
ftr-295	27	20	for	for	ADP
ftr-295	27	21	coordination	coordination	NOUN
ftr-295	27	22	between	between	ADP
ftr-295	27	23	countries	country	NOUN
ftr-295	27	24	sharing	share	VERB
ftr-295	27	25	similar	similar	ADJ
ftr-295	27	26	interests	interest	NOUN
ftr-295	27	27	.	.	PUNCT
ftr-295	28	1	this	this	DET
ftr-295	28	2	forum	forum	NOUN
ftr-295	28	3	would	would	AUX
ftr-295	28	4	enable	enable	VERB
ftr-295	28	5	such	such	ADJ
ftr-295	28	6	countries	country	NOUN
ftr-295	28	7	that	that	PRON
ftr-295	28	8	share	share	VERB
ftr-295	28	9	similar	similar	ADJ
ftr-295	28	10	interests	interest	NOUN
ftr-295	28	11	to	to	PART
ftr-295	28	12	cooperate	cooperate	VERB
ftr-295	28	13	and	and	CCONJ
ftr-295	28	14	reach	reach	VERB
ftr-295	28	15	understandings	understanding	NOUN
ftr-295	28	16	about	about	ADP
ftr-295	28	17	necessary	necessary	ADJ
ftr-295	28	18	policy	policy	NOUN
ftr-295	28	19	changes	change	NOUN
ftr-295	28	20	.	.	PUNCT
ftr-295	29	1	the	the	DET
ftr-295	29	2	proposal	proposal	NOUN
ftr-295	29	3	is	be	AUX
ftr-295	29	4	inspired	inspire	VERB
ftr-295	29	5	by	by	ADP
ftr-295	29	6	the	the	DET
ftr-295	29	7	model	model	NOUN
ftr-295	29	8	of	of	ADP
ftr-295	29	9	“	"	PUNCT
ftr-295	29	10	like	like	INTJ
ftr-295	29	11	minded	minded	ADJ
ftr-295	29	12	groups	group	NOUN
ftr-295	29	13	,	,	PUNCT
ftr-295	29	14	”	"	PUNCT
ftr-295	29	15	widely	widely	ADV
ftr-295	29	16	practiced	practice	VERB
ftr-295	29	17	in	in	ADP
ftr-295	29	18	international	international	ADJ
ftr-295	29	19	organizations	organization	NOUN
ftr-295	29	20	,	,	PUNCT
ftr-295	29	21	where	where	SCONJ
ftr-295	29	22	states	state	NOUN
ftr-295	29	23	whose	whose	DET
ftr-295	29	24	interests	interest	NOUN
ftr-295	29	25	converge	converge	VERB
ftr-295	29	26	establish	establish	VERB
ftr-295	29	27	a	a	DET
ftr-295	29	28	group	group	NOUN
ftr-295	29	29	to	to	PART
ftr-295	29	30	coordinate	coordinate	VERB
ftr-295	29	31	policies	policy	NOUN
ftr-295	29	32	and	and	CCONJ
ftr-295	29	33	create	create	VERB
ftr-295	29	34	a	a	DET
ftr-295	29	35	negotiating	negotiate	VERB
ftr-295	29	36	bloc	bloc	NOUN
ftr-295	29	37	enabling	enable	VERB
ftr-295	29	38	them	they	PRON
ftr-295	29	39	to	to	PART
ftr-295	29	40	achieve	achieve	VERB
ftr-295	29	41	greater	great	ADJ
ftr-295	29	42	gains	gain	NOUN
ftr-295	29	43	2014	2014	NUM
ftr-295	29	44	]	]	PUNCT
ftr-295	29	45	the	the	DET
ftr-295	29	46	unruly	unruly	ADJ
ftr-295	29	47	world	world	NOUN
ftr-295	29	48	of	of	ADP
ftr-295	29	49	tax	tax	NOUN
ftr-295	29	50	59	59	NUM
ftr-295	29	51	in	in	ADP
ftr-295	29	52	negotiations	negotiation	NOUN
ftr-295	29	53	with	with	ADP
ftr-295	29	54	other	other	ADJ
ftr-295	29	55	parties	party	NOUN
ftr-295	29	56	.	.	PUNCT
ftr-295	30	1	this	this	DET
ftr-295	30	2	article	article	NOUN
ftr-295	30	3	emphasizes	emphasize	VERB
ftr-295	30	4	the	the	DET
ftr-295	30	5	maximization	maximization	NOUN
ftr-295	30	6	of	of	ADP
ftr-295	30	7	national	national	ADJ
ftr-295	30	8	welfare	welfare	NOUN
ftr-295	30	9	,	,	PUNCT
ftr-295	30	10	but	but	CCONJ
ftr-295	30	11	it	it	PRON
ftr-295	30	12	is	be	AUX
ftr-295	30	13	possible	possible	ADJ
ftr-295	30	14	that	that	SCONJ
ftr-295	30	15	the	the	DET
ftr-295	30	16	cooperation	cooperation	NOUN
ftr-295	30	17	envisioned	envision	VERB
ftr-295	30	18	would	would	AUX
ftr-295	30	19	increase	increase	VERB
ftr-295	30	20	worldwide	worldwide	ADJ
ftr-295	30	21	welfare	welfare	NOUN
ftr-295	30	22	as	as	ADV
ftr-295	30	23	well	well	ADV
ftr-295	30	24	.	.	PUNCT
ftr-295	31	1	current	current	ADJ
ftr-295	31	2	international	international	ADJ
ftr-295	31	3	institutions	institution	NOUN
ftr-295	31	4	and	and	CCONJ
ftr-295	31	5	forums	forum	NOUN
ftr-295	31	6	specializing	specialize	VERB
ftr-295	31	7	in	in	ADP
ftr-295	31	8	the	the	DET
ftr-295	31	9	field	field	NOUN
ftr-295	31	10	of	of	ADP
ftr-295	31	11	international	international	ADJ
ftr-295	31	12	taxation	taxation	NOUN
ftr-295	31	13	do	do	AUX
ftr-295	31	14	not	not	PART
ftr-295	31	15	provide	provide	VERB
ftr-295	31	16	an	an	DET
ftr-295	31	17	effective	effective	ADJ
ftr-295	31	18	platform	platform	NOUN
ftr-295	31	19	for	for	ADP
ftr-295	31	20	cooperation	cooperation	NOUN
ftr-295	31	21	.	.	PUNCT
ftr-295	32	1	the	the	DET
ftr-295	32	2	organisation	organisation	NOUN
ftr-295	32	3	for	for	ADP
ftr-295	32	4	economic	economic	ADJ
ftr-295	32	5	cooperation	cooperation	NOUN
ftr-295	32	6	and	and	CCONJ
ftr-295	32	7	development	development	NOUN
ftr-295	32	8	[	[	X
ftr-295	32	9	hereinafter	hereinafter	NOUN
ftr-295	32	10	“	"	PUNCT
ftr-295	32	11	oecd	oecd	PROPN
ftr-295	32	12	”	"	PUNCT
ftr-295	32	13	]	]	PUNCT
ftr-295	32	14	,	,	PUNCT
ftr-295	32	15	which	which	PRON
ftr-295	32	16	is	be	AUX
ftr-295	32	17	based	base	VERB
ftr-295	32	18	on	on	ADP
ftr-295	32	19	consensual	consensual	ADJ
ftr-295	32	20	decision	decision	NOUN
ftr-295	32	21	-	-	PUNCT
ftr-295	32	22	making	making	NOUN
ftr-295	32	23	,	,	PUNCT
ftr-295	32	24	consists	consist	VERB
ftr-295	32	25	of	of	ADP
ftr-295	32	26	countries	country	NOUN
ftr-295	32	27	with	with	ADP
ftr-295	32	28	divergent	divergent	ADJ
ftr-295	32	29	and	and	CCONJ
ftr-295	32	30	,	,	PUNCT
ftr-295	32	31	in	in	ADP
ftr-295	32	32	some	some	DET
ftr-295	32	33	cases	case	NOUN
ftr-295	32	34	,	,	PUNCT
ftr-295	32	35	conflicting	conflicting	ADJ
ftr-295	32	36	interests	interest	NOUN
ftr-295	32	37	,	,	PUNCT
ftr-295	32	38	which	which	PRON
ftr-295	32	39	limits	limit	VERB
ftr-295	32	40	the	the	DET
ftr-295	32	41	ability	ability	NOUN
ftr-295	32	42	of	of	ADP
ftr-295	32	43	the	the	DET
ftr-295	32	44	organization	organization	NOUN
ftr-295	32	45	to	to	PART
ftr-295	32	46	make	make	VERB
ftr-295	32	47	progress	progress	NOUN
ftr-295	32	48	on	on	ADP
ftr-295	32	49	contentious	contentious	ADJ
ftr-295	32	50	issues	issue	NOUN
ftr-295	32	51	and	and	CCONJ
ftr-295	32	52	achieve	achieve	VERB
ftr-295	32	53	significant	significant	ADJ
ftr-295	32	54	changes	change	NOUN
ftr-295	32	55	to	to	ADP
ftr-295	32	56	the	the	DET
ftr-295	32	57	status	status	NOUN
ftr-295	32	58	quo	quo	NOUN
ftr-295	32	59	.	.	PUNCT
ftr-295	33	1	the	the	DET
ftr-295	33	2	g20	g20	PROPN
ftr-295	33	3	,	,	PUNCT
ftr-295	33	4	a	a	DET
ftr-295	33	5	forum	forum	NOUN
ftr-295	33	6	for	for	ADP
ftr-295	33	7	heads	head	NOUN
ftr-295	33	8	of	of	ADP
ftr-295	33	9	state	state	NOUN
ftr-295	33	10	with	with	ADP
ftr-295	33	11	differing	differ	VERB
ftr-295	33	12	interests	interest	NOUN
ftr-295	33	13	and	and	CCONJ
ftr-295	33	14	no	no	DET
ftr-295	33	15	institutional	institutional	ADJ
ftr-295	33	16	support	support	NOUN
ftr-295	33	17	,	,	PUNCT
ftr-295	33	18	can	can	AUX
ftr-295	33	19	not	not	PART
ftr-295	33	20	permanently	permanently	ADV
ftr-295	33	21	play	play	VERB
ftr-295	33	22	the	the	DET
ftr-295	33	23	role	role	NOUN
ftr-295	33	24	of	of	ADP
ftr-295	33	25	initiator	initiator	NOUN
ftr-295	33	26	and	and	CCONJ
ftr-295	33	27	leader	leader	NOUN
ftr-295	33	28	of	of	ADP
ftr-295	33	29	international	international	ADJ
ftr-295	33	30	tax	tax	NOUN
ftr-295	33	31	policy	policy	NOUN
ftr-295	33	32	changes	change	NOUN
ftr-295	33	33	.	.	PUNCT
ftr-295	34	1	additionally	additionally	ADV
ftr-295	34	2	,	,	PUNCT
ftr-295	34	3	the	the	DET
ftr-295	34	4	other	other	ADJ
ftr-295	34	5	bodies	body	NOUN
ftr-295	34	6	discussed	discuss	VERB
ftr-295	34	7	in	in	ADP
ftr-295	34	8	this	this	DET
ftr-295	34	9	article	article	NOUN
ftr-295	34	10	do	do	AUX
ftr-295	34	11	not	not	PART
ftr-295	34	12	effectively	effectively	ADV
ftr-295	34	13	facilitate	facilitate	VERB
ftr-295	34	14	cooperation	cooperation	NOUN
ftr-295	34	15	in	in	ADP
ftr-295	34	16	tax	tax	NOUN
ftr-295	34	17	policy	policy	NOUN
ftr-295	34	18	matters	matter	NOUN
ftr-295	34	19	.	.	PUNCT
ftr-295	35	1	we	we	PRON
ftr-295	35	2	call	call	VERB
ftr-295	35	3	our	our	PRON
ftr-295	35	4	proposed	propose	VERB
ftr-295	35	5	institution	institution	NOUN
ftr-295	35	6	the	the	DET
ftr-295	35	7	“	"	PUNCT
ftr-295	35	8	tax	tax	NOUN
ftr-295	35	9	cooperation	cooperation	NOUN
ftr-295	35	10	forum	forum	NOUN
ftr-295	35	11	”	"	PUNCT
ftr-295	35	12	[	[	X
ftr-295	35	13	hereinafter	hereinafter	NOUN
ftr-295	35	14	“	"	PUNCT
ftr-295	35	15	tcf	tcf	PROPN
ftr-295	35	16	”	"	PUNCT
ftr-295	35	17	]	]	PUNCT
ftr-295	35	18	.	.	PUNCT
ftr-295	36	1	different	different	ADJ
ftr-295	36	2	groups	group	NOUN
ftr-295	36	3	of	of	ADP
ftr-295	36	4	countries	country	NOUN
ftr-295	36	5	can	can	AUX
ftr-295	36	6	form	form	VERB
ftr-295	36	7	different	different	ADJ
ftr-295	36	8	tcfs	tcfs	NOUN
ftr-295	36	9	to	to	PART
ftr-295	36	10	promote	promote	VERB
ftr-295	36	11	their	their	PRON
ftr-295	36	12	shared	share	VERB
ftr-295	36	13	interests	interest	NOUN
ftr-295	36	14	.	.	PUNCT
ftr-295	37	1	one	one	NUM
ftr-295	37	2	group	group	NOUN
ftr-295	37	3	of	of	ADP
ftr-295	37	4	countries	country	NOUN
ftr-295	37	5	with	with	ADP
ftr-295	37	6	similar	similar	ADJ
ftr-295	37	7	tax	tax	NOUN
ftr-295	37	8	interests	interest	NOUN
ftr-295	37	9	that	that	PRON
ftr-295	37	10	might	might	AUX
ftr-295	37	11	establish	establish	VERB
ftr-295	37	12	such	such	DET
ftr-295	37	13	a	a	DET
ftr-295	37	14	forum	forum	NOUN
ftr-295	37	15	could	could	AUX
ftr-295	37	16	be	be	AUX
ftr-295	37	17	the	the	DET
ftr-295	37	18	united	united	PROPN
ftr-295	37	19	states	states	PROPN
ftr-295	37	20	,	,	PUNCT
ftr-295	37	21	the	the	DET
ftr-295	37	22	united	united	PROPN
ftr-295	37	23	kingdom	kingdom	PROPN
ftr-295	37	24	,	,	PUNCT
ftr-295	37	25	germany	germany	PROPN
ftr-295	37	26	,	,	PUNCT
ftr-295	37	27	france	france	PROPN
ftr-295	37	28	,	,	PUNCT
ftr-295	37	29	japan	japan	PROPN
ftr-295	37	30	,	,	PUNCT
ftr-295	37	31	and	and	CCONJ
ftr-295	37	32	a	a	DET
ftr-295	37	33	few	few	ADJ
ftr-295	37	34	other	other	ADJ
ftr-295	37	35	developed	develop	VERB
ftr-295	37	36	countries	country	NOUN
ftr-295	37	37	that	that	PRON
ftr-295	37	38	share	share	VERB
ftr-295	37	39	similar	similar	ADJ
ftr-295	37	40	interests	interest	NOUN
ftr-295	37	41	.	.	PUNCT
ftr-295	38	1	the	the	DET
ftr-295	38	2	tcf	tcf	PROPN
ftr-295	38	3	would	would	AUX
ftr-295	38	4	be	be	AUX
ftr-295	38	5	informal	informal	ADJ
ftr-295	38	6	in	in	ADP
ftr-295	38	7	nature	nature	NOUN
ftr-295	38	8	and	and	CCONJ
ftr-295	38	9	without	without	ADP
ftr-295	38	10	any	any	DET
ftr-295	38	11	legal	legal	ADJ
ftr-295	38	12	authority	authority	NOUN
ftr-295	38	13	over	over	ADP
ftr-295	38	14	members	member	NOUN
ftr-295	38	15	.	.	PUNCT
ftr-295	39	1	this	this	PRON
ftr-295	39	2	would	would	AUX
ftr-295	39	3	allow	allow	VERB
ftr-295	39	4	members	member	NOUN
ftr-295	39	5	to	to	PART
ftr-295	39	6	opt	opt	VERB
ftr-295	39	7	in	in	ADP
ftr-295	39	8	or	or	CCONJ
ftr-295	39	9	out	out	ADP
ftr-295	39	10	of	of	ADP
ftr-295	39	11	the	the	DET
ftr-295	39	12	discussions	discussion	NOUN
ftr-295	39	13	in	in	ADP
ftr-295	39	14	accordance	accordance	NOUN
ftr-295	39	15	with	with	ADP
ftr-295	39	16	the	the	DET
ftr-295	39	17	policies	policy	NOUN
ftr-295	39	18	under	under	ADP
ftr-295	39	19	consideration	consideration	NOUN
ftr-295	39	20	and	and	CCONJ
ftr-295	39	21	create	create	VERB
ftr-295	39	22	ad	ad	NOUN
ftr-295	39	23	hoc	hoc	X
ftr-295	39	24	coalitions	coalition	NOUN
ftr-295	39	25	.	.	PUNCT
ftr-295	40	1	as	as	SCONJ
ftr-295	40	2	we	we	PRON
ftr-295	40	3	explain	explain	VERB
ftr-295	40	4	further	far	ADV
ftr-295	40	5	below	below	ADV
ftr-295	40	6	,	,	PUNCT
ftr-295	40	7	the	the	DET
ftr-295	40	8	use	use	NOUN
ftr-295	40	9	of	of	ADP
ftr-295	40	10	an	an	DET
ftr-295	40	11	informal	informal	ADJ
ftr-295	40	12	body	body	NOUN
ftr-295	40	13	would	would	AUX
ftr-295	40	14	reduce	reduce	VERB
ftr-295	40	15	political	political	ADJ
ftr-295	40	16	pressure	pressure	NOUN
ftr-295	40	17	and	and	CCONJ
ftr-295	40	18	sensitivities	sensitivity	NOUN
ftr-295	40	19	regarding	regard	VERB
ftr-295	40	20	the	the	DET
ftr-295	40	21	inclusion	inclusion	NOUN
ftr-295	40	22	or	or	CCONJ
ftr-295	40	23	exclusion	exclusion	NOUN
ftr-295	40	24	of	of	ADP
ftr-295	40	25	different	different	ADJ
ftr-295	40	26	countries	country	NOUN
ftr-295	40	27	.	.	PUNCT
ftr-295	41	1	if	if	SCONJ
ftr-295	41	2	the	the	DET
ftr-295	41	3	changes	change	NOUN
ftr-295	41	4	agreed	agree	VERB
ftr-295	41	5	upon	upon	SCONJ
ftr-295	41	6	in	in	ADP
ftr-295	41	7	a	a	DET
ftr-295	41	8	tcf	tcf	PROPN
ftr-295	41	9	only	only	ADV
ftr-295	41	10	required	require	VERB
ftr-295	41	11	actions	action	NOUN
ftr-295	41	12	by	by	ADP
ftr-295	41	13	the	the	DET
ftr-295	41	14	member	member	NOUN
ftr-295	41	15	countries	country	NOUN
ftr-295	41	16	,	,	PUNCT
ftr-295	41	17	no	no	DET
ftr-295	41	18	further	far	ADV
ftr-295	41	19	international	international	ADJ
ftr-295	41	20	cooperation	cooperation	NOUN
ftr-295	41	21	would	would	AUX
ftr-295	41	22	be	be	AUX
ftr-295	41	23	needed	need	VERB
ftr-295	41	24	,	,	PUNCT
ftr-295	41	25	and	and	CCONJ
ftr-295	41	26	the	the	DET
ftr-295	41	27	countries	country	NOUN
ftr-295	41	28	in	in	ADP
ftr-295	41	29	the	the	DET
ftr-295	41	30	tcf	tcf	PROPN
ftr-295	41	31	would	would	AUX
ftr-295	41	32	adopt	adopt	VERB
ftr-295	41	33	the	the	DET
ftr-295	41	34	changes	change	NOUN
ftr-295	41	35	through	through	ADP
ftr-295	41	36	domestic	domestic	ADJ
ftr-295	41	37	laws	law	NOUN
ftr-295	41	38	,	,	PUNCT
ftr-295	41	39	or	or	CCONJ
ftr-295	41	40	encourage	encourage	VERB
ftr-295	41	41	their	their	PRON
ftr-295	41	42	adoption	adoption	NOUN
ftr-295	41	43	in	in	ADP
ftr-295	41	44	bilateral	bilateral	ADJ
ftr-295	41	45	or	or	CCONJ
ftr-295	41	46	multilateral	multilateral	ADJ
ftr-295	41	47	agreements	agreement	NOUN
ftr-295	41	48	.	.	PUNCT
ftr-295	42	1	if	if	SCONJ
ftr-295	42	2	the	the	DET
ftr-295	42	3	changes	change	NOUN
ftr-295	42	4	affected	affect	VERB
ftr-295	42	5	other	other	ADJ
ftr-295	42	6	parties	party	NOUN
ftr-295	42	7	or	or	CCONJ
ftr-295	42	8	needed	need	VERB
ftr-295	42	9	the	the	DET
ftr-295	42	10	cooperation	cooperation	NOUN
ftr-295	42	11	of	of	ADP
ftr-295	42	12	other	other	ADJ
ftr-295	42	13	countries	country	NOUN
ftr-295	42	14	,	,	PUNCT
ftr-295	42	15	the	the	DET
ftr-295	42	16	tcf	tcf	PROPN
ftr-295	42	17	could	could	AUX
ftr-295	42	18	submit	submit	VERB
ftr-295	42	19	the	the	DET
ftr-295	42	20	proposed	propose	VERB
ftr-295	42	21	changes	change	NOUN
ftr-295	42	22	to	to	ADP
ftr-295	42	23	the	the	DET
ftr-295	42	24	oecd	oecd	PROPN
ftr-295	42	25	(	(	PUNCT
ftr-295	42	26	and	and	CCONJ
ftr-295	42	27	possibly	possibly	ADV
ftr-295	42	28	to	to	ADP
ftr-295	42	29	the	the	DET
ftr-295	42	30	g20	g20	NOUN
ftr-295	42	31	or	or	CCONJ
ftr-295	42	32	the	the	DET
ftr-295	42	33	wto	wto	PROPN
ftr-295	42	34	for	for	ADP
ftr-295	42	35	issues	issue	NOUN
ftr-295	42	36	that	that	PRON
ftr-295	42	37	affect	affect	VERB
ftr-295	42	38	trade	trade	NOUN
ftr-295	42	39	)	)	PUNCT
ftr-295	42	40	,	,	PUNCT
ftr-295	42	41	in	in	ADP
ftr-295	42	42	order	order	NOUN
ftr-295	42	43	to	to	PART
ftr-295	42	44	allow	allow	VERB
ftr-295	42	45	negotiation	negotiation	NOUN
ftr-295	42	46	and	and	CCONJ
ftr-295	42	47	the	the	DET
ftr-295	42	48	formation	formation	NOUN
ftr-295	42	49	of	of	ADP
ftr-295	42	50	a	a	DET
ftr-295	42	51	broader	broad	ADJ
ftr-295	42	52	consensus	consensus	NOUN
ftr-295	42	53	.	.	PUNCT
ftr-295	43	1	the	the	DET
ftr-295	43	2	tcf	tcf	PROPN
ftr-295	43	3	may	may	AUX
ftr-295	43	4	indicate	indicate	VERB
ftr-295	43	5	where	where	SCONJ
ftr-295	43	6	its	its	PRON
ftr-295	43	7	core	core	NOUN
ftr-295	43	8	principles	principle	NOUN
ftr-295	43	9	are	be	AUX
ftr-295	43	10	non	non	ADJ
ftr-295	43	11	-	-	ADJ
ftr-295	43	12	negotiable	negotiable	ADJ
ftr-295	43	13	and	and	CCONJ
ftr-295	43	14	where	where	SCONJ
ftr-295	43	15	there	there	PRON
ftr-295	43	16	is	be	VERB
ftr-295	43	17	room	room	NOUN
ftr-295	43	18	for	for	ADP
ftr-295	43	19	concessions	concession	NOUN
ftr-295	43	20	in	in	ADP
ftr-295	43	21	order	order	NOUN
ftr-295	43	22	to	to	PART
ftr-295	43	23	obtain	obtain	VERB
ftr-295	43	24	broader	broad	ADJ
ftr-295	43	25	acceptance	acceptance	NOUN
ftr-295	43	26	by	by	ADP
ftr-295	43	27	non	non	ADJ
ftr-295	43	28	-	-	ADJ
ftr-295	43	29	tcf	tcf	ADJ
ftr-295	43	30	states	state	NOUN
ftr-295	43	31	.	.	PUNCT
ftr-295	44	1	if	if	SCONJ
ftr-295	44	2	a	a	DET
ftr-295	44	3	broad	broad	ADJ
ftr-295	44	4	consensus	consensus	NOUN
ftr-295	44	5	is	be	AUX
ftr-295	44	6	not	not	PART
ftr-295	44	7	achieved	achieve	VERB
ftr-295	44	8	,	,	PUNCT
ftr-295	44	9	the	the	DET
ftr-295	44	10	tcf	tcf	PROPN
ftr-295	44	11	countries	country	NOUN
ftr-295	44	12	would	would	AUX
ftr-295	44	13	adopt	adopt	VERB
ftr-295	44	14	the	the	DET
ftr-295	44	15	proposed	propose	VERB
ftr-295	44	16	changes	change	NOUN
ftr-295	44	17	(	(	PUNCT
ftr-295	44	18	though	though	SCONJ
ftr-295	44	19	some	some	PRON
ftr-295	44	20	might	might	AUX
ftr-295	44	21	opt	opt	VERB
ftr-295	44	22	not	not	PART
ftr-295	44	23	to	to	PART
ftr-295	44	24	do	do	VERB
ftr-295	44	25	so	so	ADV
ftr-295	44	26	)	)	PUNCT
ftr-295	44	27	and	and	CCONJ
ftr-295	44	28	may	may	AUX
ftr-295	44	29	set	set	VERB
ftr-295	44	30	other	other	ADJ
ftr-295	44	31	mechanisms	mechanism	NOUN
ftr-295	44	32	to	to	PART
ftr-295	44	33	incentivize	incentivize	VERB
ftr-295	44	34	cooperation	cooperation	NOUN
ftr-295	44	35	and	and	CCONJ
ftr-295	44	36	mitigate	mitigate	VERB
ftr-295	44	37	problems	problem	NOUN
ftr-295	44	38	with	with	ADP
ftr-295	44	39	lack	lack	NOUN
ftr-295	44	40	of	of	ADP
ftr-295	44	41	cooperation	cooperation	NOUN
ftr-295	44	42	between	between	ADP
ftr-295	44	43	other	other	ADJ
ftr-295	44	44	parties	party	NOUN
ftr-295	44	45	.	.	PUNCT
ftr-295	45	1	what	what	PRON
ftr-295	45	2	kind	kind	NOUN
ftr-295	45	3	of	of	ADP
ftr-295	45	4	tax	tax	NOUN
ftr-295	45	5	issues	issue	NOUN
ftr-295	45	6	could	could	AUX
ftr-295	45	7	be	be	AUX
ftr-295	45	8	on	on	ADP
ftr-295	45	9	the	the	DET
ftr-295	45	10	agenda	agenda	NOUN
ftr-295	45	11	of	of	ADP
ftr-295	45	12	such	such	DET
ftr-295	45	13	a	a	DET
ftr-295	45	14	group	group	NOUN
ftr-295	45	15	or	or	CCONJ
ftr-295	45	16	could	could	AUX
ftr-295	45	17	be	be	AUX
ftr-295	45	18	addressed	address	VERB
ftr-295	45	19	differently	differently	ADV
ftr-295	45	20	if	if	SCONJ
ftr-295	45	21	this	this	DET
ftr-295	45	22	forum	forum	NOUN
ftr-295	45	23	existed	exist	VERB
ftr-295	45	24	?	?	PUNCT
ftr-295	46	1	at	at	ADV
ftr-295	46	2	least	least	ADV
ftr-295	46	3	two	two	NUM
ftr-295	46	4	major	major	ADJ
ftr-295	46	5	projects	project	NOUN
ftr-295	46	6	could	could	AUX
ftr-295	46	7	be	be	AUX
ftr-295	46	8	promoted	promote	VERB
ftr-295	46	9	by	by	ADP
ftr-295	46	10	the	the	DET
ftr-295	46	11	tcf	tcf	PROPN
ftr-295	46	12	—	—	PUNCT
ftr-295	46	13	efforts	effort	NOUN
ftr-295	46	14	to	to	PART
ftr-295	46	15	curtail	curtail	VERB
ftr-295	46	16	tax	tax	NOUN
ftr-295	46	17	evasion	evasion	NOUN
ftr-295	46	18	and	and	CCONJ
ftr-295	46	19	to	to	ADP
ftr-295	46	20	60	60	NUM
ftr-295	46	21	florida	florida	PROPN
ftr-295	46	22	tax	tax	NOUN
ftr-295	46	23	review	review	NOUN
ftr-295	47	1	[	[	X
ftr-295	47	2	vol	vol	NOUN
ftr-295	47	3	.	.	PUNCT
ftr-295	48	1	15:2	15:2	NUM
ftr-295	48	2	harmonize	harmonize	VERB
ftr-295	48	3	different	different	ADJ
ftr-295	48	4	aspects	aspect	NOUN
ftr-295	48	5	of	of	ADP
ftr-295	48	6	tax	tax	NOUN
ftr-295	48	7	policy	policy	NOUN
ftr-295	48	8	.	.	PUNCT
ftr-295	49	1	there	there	PRON
ftr-295	49	2	may	may	AUX
ftr-295	49	3	be	be	AUX
ftr-295	49	4	measures	measure	NOUN
ftr-295	49	5	to	to	PART
ftr-295	49	6	fight	fight	VERB
ftr-295	49	7	tax	tax	NOUN
ftr-295	49	8	evasion	evasion	NOUN
ftr-295	49	9	that	that	PRON
ftr-295	49	10	are	be	AUX
ftr-295	49	11	not	not	PART
ftr-295	49	12	being	be	AUX
ftr-295	49	13	taken	take	VERB
ftr-295	49	14	now	now	ADV
ftr-295	49	15	due	due	ADP
ftr-295	49	16	to	to	ADP
ftr-295	49	17	the	the	DET
ftr-295	49	18	lack	lack	NOUN
ftr-295	49	19	of	of	ADP
ftr-295	49	20	cooperation	cooperation	NOUN
ftr-295	49	21	among	among	ADP
ftr-295	49	22	countries	country	NOUN
ftr-295	49	23	.	.	PUNCT
ftr-295	50	1	1	1	NUM
ftr-295	50	2	the	the	DET
ftr-295	50	3	implementation	implementation	NOUN
ftr-295	50	4	of	of	ADP
ftr-295	50	5	automatic	automatic	ADJ
ftr-295	50	6	information	information	NOUN
ftr-295	50	7	exchange	exchange	NOUN
ftr-295	50	8	by	by	ADP
ftr-295	50	9	the	the	DET
ftr-295	50	10	united	united	PROPN
ftr-295	50	11	states	states	PROPN
ftr-295	50	12	,	,	PUNCT
ftr-295	50	13	which	which	PRON
ftr-295	50	14	is	be	AUX
ftr-295	50	15	inconsistent	inconsistent	ADJ
ftr-295	50	16	with	with	ADP
ftr-295	50	17	the	the	DET
ftr-295	50	18	adoption	adoption	NOUN
ftr-295	50	19	of	of	ADP
ftr-295	50	20	anonymous	anonymous	ADJ
ftr-295	50	21	crossborder	crossborder	NOUN
ftr-295	50	22	tax	tax	NOUN
ftr-295	50	23	withholding	withholding	NOUN
ftr-295	50	24	in	in	ADP
ftr-295	50	25	the	the	DET
ftr-295	50	26	uk	uk	PROPN
ftr-295	50	27	-	-	ADJ
ftr-295	50	28	swiss	swiss	ADJ
ftr-295	50	29	confederation	confederation	NOUN
ftr-295	50	30	taxation	taxation	NOUN
ftr-295	50	31	cooperation	cooperation	NOUN
ftr-295	50	32	agreement	agreement	NOUN
ftr-295	50	33	,	,	PUNCT
ftr-295	50	34	makes	make	VERB
ftr-295	50	35	one	one	NUM
ftr-295	50	36	wonder	wonder	VERB
ftr-295	50	37	whether	whether	SCONJ
ftr-295	50	38	a	a	DET
ftr-295	50	39	different	different	ADJ
ftr-295	50	40	outcome	outcome	NOUN
ftr-295	50	41	would	would	AUX
ftr-295	50	42	have	have	AUX
ftr-295	50	43	resulted	result	VERB
ftr-295	50	44	if	if	SCONJ
ftr-295	50	45	these	these	DET
ftr-295	50	46	countries	country	NOUN
ftr-295	50	47	had	have	VERB
ftr-295	50	48	first	first	ADV
ftr-295	50	49	attempted	attempt	VERB
ftr-295	50	50	collaboration	collaboration	NOUN
ftr-295	50	51	on	on	ADP
ftr-295	50	52	this	this	DET
ftr-295	50	53	matter	matter	NOUN
ftr-295	50	54	.	.	PUNCT
ftr-295	51	1	2	2	NUM
ftr-295	51	2	the	the	DET
ftr-295	51	3	tcf	tcf	PROPN
ftr-295	51	4	could	could	AUX
ftr-295	51	5	also	also	ADV
ftr-295	51	6	promote	promote	VERB
ftr-295	51	7	multilateral	multilateral	ADJ
ftr-295	51	8	harmonization	harmonization	NOUN
ftr-295	51	9	efforts	effort	NOUN
ftr-295	51	10	.	.	PUNCT
ftr-295	52	1	many	many	ADJ
ftr-295	52	2	commentators	commentator	NOUN
ftr-295	52	3	have	have	AUX
ftr-295	52	4	suggested	suggest	VERB
ftr-295	52	5	ideas	idea	NOUN
ftr-295	52	6	for	for	ADP
ftr-295	52	7	improving	improve	VERB
ftr-295	52	8	international	international	ADJ
ftr-295	52	9	tax	tax	NOUN
ftr-295	52	10	policy	policy	NOUN
ftr-295	52	11	,	,	PUNCT
ftr-295	52	12	but	but	CCONJ
ftr-295	52	13	these	these	DET
ftr-295	52	14	ideas	idea	NOUN
ftr-295	52	15	must	must	AUX
ftr-295	52	16	be	be	AUX
ftr-295	52	17	adopted	adopt	VERB
ftr-295	52	18	multilaterally	multilaterally	ADV
ftr-295	52	19	:	:	PUNCT
ftr-295	52	20	a	a	DET
ftr-295	52	21	multilateral	multilateral	ADJ
ftr-295	52	22	tax	tax	NOUN
ftr-295	52	23	treaty	treaty	NOUN
ftr-295	52	24	;	;	PUNCT
ftr-295	52	25	3	3	NUM
ftr-295	52	26	formulaic	formulaic	ADJ
ftr-295	52	27	apportionment	apportionment	ADJ
ftr-295	52	28	system	system	NOUN
ftr-295	52	29	4	4	NUM
ftr-295	52	30	and	and	CCONJ
ftr-295	52	31	reforms	reform	NOUN
ftr-295	52	32	in	in	ADP
ftr-295	52	33	the	the	DET
ftr-295	52	34	current	current	ADJ
ftr-295	52	35	transfer	transfer	NOUN
ftr-295	52	36	pricing	pricing	NOUN
ftr-295	52	37	rules	rule	NOUN
ftr-295	52	38	;	;	PUNCT
ftr-295	52	39	5	5	NUM
ftr-295	52	40	standardization	standardization	NOUN
ftr-295	52	41	of	of	ADP
ftr-295	52	42	anti	anti	ADJ
ftr-295	52	43	-	-	ADJ
ftr-295	52	44	avoidance	avoidance	ADJ
ftr-295	52	45	rules	rule	NOUN
ftr-295	52	46	,	,	PUNCT
ftr-295	52	47	such	such	ADJ
ftr-295	52	48	as	as	ADP
ftr-295	52	49	the	the	DET
ftr-295	52	50	rules	rule	NOUN
ftr-295	52	51	regarding	regard	VERB
ftr-295	52	52	cfcs	cfc	NOUN
ftr-295	52	53	;	;	PUNCT
ftr-295	52	54	6	6	NUM
ftr-295	52	55	uniform	uniform	NOUN
ftr-295	52	56	minimal	minimal	ADJ
ftr-295	52	57	tax	tax	NOUN
ftr-295	52	58	rate	rate	NOUN
ftr-295	52	59	on	on	ADP
ftr-295	52	60	capital	capital	NOUN
ftr-295	52	61	income	income	NOUN
ftr-295	52	62	;	;	PUNCT
ftr-295	52	63	7	7	NUM
ftr-295	52	64	coordinated	coordinated	ADJ
ftr-295	52	65	policy	policy	NOUN
ftr-295	52	66	regarding	regard	VERB
ftr-295	52	67	taxation	taxation	NOUN
ftr-295	52	68	of	of	ADP
ftr-295	52	69	intellectual	intellectual	ADJ
ftr-295	52	70	property	property	NOUN
ftr-295	52	71	,	,	PUNCT
ftr-295	52	72	8	8	NUM
ftr-295	52	73	and	and	CCONJ
ftr-295	52	74	so	so	ADV
ftr-295	52	75	on	on	ADV
ftr-295	52	76	.	.	PUNCT
ftr-295	53	1	other	other	ADJ
ftr-295	53	2	,	,	PUNCT
ftr-295	53	3	more	more	ADV
ftr-295	53	4	modest	modest	ADJ
ftr-295	53	5	initiatives	initiative	NOUN
ftr-295	53	6	that	that	PRON
ftr-295	53	7	would	would	AUX
ftr-295	53	8	be	be	AUX
ftr-295	53	9	beneficial	beneficial	ADJ
ftr-295	53	10	include	include	VERB
ftr-295	53	11	harmonization	harmonization	NOUN
ftr-295	53	12	of	of	ADP
ftr-295	53	13	reporting	reporting	NOUN
ftr-295	53	14	rules	rule	NOUN
ftr-295	53	15	so	so	SCONJ
ftr-295	53	16	as	as	SCONJ
ftr-295	53	17	to	to	PART
ftr-295	53	18	make	make	VERB
ftr-295	53	19	compliance	compliance	NOUN
ftr-295	53	20	less	less	ADV
ftr-295	53	21	costly	costly	ADJ
ftr-295	53	22	for	for	ADP
ftr-295	53	23	taxpayers	taxpayer	NOUN
ftr-295	53	24	;	;	PUNCT
ftr-295	53	25	1	1	X
ftr-295	53	26	.	.	X
ftr-295	53	27	see	see	VERB
ftr-295	53	28	infra	infra	NOUN
ftr-295	53	29	note	note	VERB
ftr-295	53	30	29	29	NUM
ftr-295	53	31	.	.	NOUN
ftr-295	54	1	2	2	X
ftr-295	54	2	.	.	X
ftr-295	54	3	see	see	VERB
ftr-295	54	4	itai	itai	PROPN
ftr-295	54	5	grinberg	grinberg	PROPN
ftr-295	54	6	,	,	PUNCT
ftr-295	54	7	taxing	tax	VERB
ftr-295	54	8	capital	capital	NOUN
ftr-295	54	9	income	income	NOUN
ftr-295	54	10	in	in	ADP
ftr-295	54	11	emerging	emerge	VERB
ftr-295	54	12	countries	country	NOUN
ftr-295	54	13	:	:	PUNCT
ftr-295	54	14	will	will	AUX
ftr-295	54	15	fatca	fatca	VERB
ftr-295	54	16	open	open	VERB
ftr-295	54	17	the	the	DET
ftr-295	54	18	door	door	NOUN
ftr-295	54	19	?	?	PUNCT
ftr-295	55	1	georgetown	georgetown	PROPN
ftr-295	55	2	public	public	ADJ
ftr-295	55	3	law	law	PROPN
ftr-295	55	4	research	research	NOUN
ftr-295	55	5	paper	paper	NOUN
ftr-295	55	6	no	no	NOUN
ftr-295	55	7	.	.	PROPN
ftr-295	56	1	13	13	NUM
ftr-295	56	2	-	-	PUNCT
ftr-295	56	3	031	031	NUM
ftr-295	56	4	,	,	PUNCT
ftr-295	56	5	(	(	PUNCT
ftr-295	56	6	2013	2013	NUM
ftr-295	56	7	)	)	PUNCT
ftr-295	57	1	,	,	PUNCT
ftr-295	57	2	http://scholarship.law.georgetown.edu/facpub/1227/	http://scholarship.law.georgetown.edu/facpub/1227/	PROPN
ftr-295	58	1	[	[	X
ftr-295	58	2	hereinafter	hereinafter	NOUN
ftr-295	58	3	grinberg	grinberg	PROPN
ftr-295	58	4	,	,	PUNCT
ftr-295	58	5	capital	capital	NOUN
ftr-295	58	6	income	income	NOUN
ftr-295	58	7	in	in	ADP
ftr-295	58	8	emerging	emerge	VERB
ftr-295	58	9	countries	country	NOUN
ftr-295	58	10	]	]	PUNCT
ftr-295	58	11	.	.	PUNCT
ftr-295	59	1	3	3	X
ftr-295	59	2	.	.	X
ftr-295	59	3	see	see	PROPN
ftr-295	59	4	victor	victor	PROPN
ftr-295	59	5	thuronyi	thuronyi	PROPN
ftr-295	59	6	,	,	PUNCT
ftr-295	59	7	international	international	ADJ
ftr-295	59	8	tax	tax	NOUN
ftr-295	59	9	cooperation	cooperation	NOUN
ftr-295	59	10	and	and	CCONJ
ftr-295	59	11	a	a	DET
ftr-295	59	12	multilateral	multilateral	ADJ
ftr-295	59	13	treaty	treaty	NOUN
ftr-295	59	14	,	,	PUNCT
ftr-295	59	15	26	26	NUM
ftr-295	59	16	brook	brook	NOUN
ftr-295	59	17	.	.	PUNCT
ftr-295	60	1	j.	j.	PROPN
ftr-295	60	2	int’l	int’l	PROPN
ftr-295	60	3	l.	l.	PROPN
ftr-295	60	4	1641	1641	NUM
ftr-295	60	5	(	(	PUNCT
ftr-295	60	6	2001	2001	NUM
ftr-295	60	7	)	)	PUNCT
ftr-295	61	1	[	[	X
ftr-295	61	2	hereinafter	hereinafter	NOUN
ftr-295	61	3	thuronyi	thuronyi	NOUN
ftr-295	61	4	,	,	PUNCT
ftr-295	61	5	international	international	ADJ
ftr-295	61	6	tax	tax	NOUN
ftr-295	61	7	cooperation	cooperation	NOUN
ftr-295	61	8	]	]	PUNCT
ftr-295	61	9	.	.	PUNCT
ftr-295	62	1	4	4	X
ftr-295	62	2	.	.	X
ftr-295	62	3	see	see	VERB
ftr-295	62	4	kimberly	kimberly	PROPN
ftr-295	62	5	a.	a.	PROPN
ftr-295	62	6	clausing	clausing	PROPN
ftr-295	62	7	&	&	CCONJ
ftr-295	62	8	reuven	reuven	PROPN
ftr-295	62	9	s.	s.	PROPN
ftr-295	62	10	avi	avi	PROPN
ftr-295	62	11	-	-	PUNCT
ftr-295	62	12	yonah	yonah	ADJ
ftr-295	62	13	,	,	PUNCT
ftr-295	62	14	reforming	reform	VERB
ftr-295	62	15	taxation	taxation	NOUN
ftr-295	62	16	in	in	ADP
ftr-295	62	17	a	a	DET
ftr-295	62	18	global	global	ADJ
ftr-295	62	19	economy	economy	NOUN
ftr-295	62	20	:	:	PUNCT
ftr-295	62	21	a	a	DET
ftr-295	62	22	proposal	proposal	NOUN
ftr-295	62	23	to	to	PART
ftr-295	62	24	adopt	adopt	VERB
ftr-295	62	25	formulary	formulary	ADJ
ftr-295	62	26	apportionment	apportionment	NOUN
ftr-295	62	27	,	,	PUNCT
ftr-295	62	28	the	the	DET
ftr-295	62	29	hamilton	hamilton	PROPN
ftr-295	62	30	project	project	PROPN
ftr-295	62	31	,	,	PUNCT
ftr-295	62	32	policy	policy	NOUN
ftr-295	62	33	brief	brief	NOUN
ftr-295	62	34	no	no	INTJ
ftr-295	62	35	.	.	NOUN
ftr-295	62	36	2007	2007	NUM
ftr-295	62	37	-	-	SYM
ftr-295	62	38	08	08	NUM
ftr-295	62	39	(	(	PUNCT
ftr-295	62	40	2007	2007	NUM
ftr-295	62	41	)	)	PUNCT
ftr-295	63	1	[	[	X
ftr-295	63	2	hereinafter	hereinafter	NOUN
ftr-295	63	3	clausing	clausing	NOUN
ftr-295	63	4	&	&	CCONJ
ftr-295	63	5	aviyonah	aviyonah	PROPN
ftr-295	63	6	,	,	PUNCT
ftr-295	63	7	reforming	reform	VERB
ftr-295	63	8	taxation	taxation	NOUN
ftr-295	63	9	]	]	PUNCT
ftr-295	63	10	(	(	PUNCT
ftr-295	63	11	discussing	discuss	VERB
ftr-295	63	12	one	one	NUM
ftr-295	63	13	proposal	proposal	NOUN
ftr-295	63	14	for	for	ADP
ftr-295	63	15	a	a	DET
ftr-295	63	16	formulaic	formulaic	ADJ
ftr-295	63	17	apportionment	apportionment	NOUN
ftr-295	63	18	)	)	PUNCT
ftr-295	63	19	,	,	PUNCT
ftr-295	63	20	http://www.brookings.edu/~/media/research/files/paper/2007/6/corp	http://www.brookings.edu/~/media/research/files/paper/2007/6/corp	PROPN
ftr-295	63	21	oratetaxes%20clausing/200706clausing_aviyonah_pb.pdf	oratetaxes%20clausing/200706clausing_aviyonah_pb.pdf	PROPN
ftr-295	63	22	.	.	PUNCT
ftr-295	64	1	5	5	NUM
ftr-295	64	2	.	.	PUNCT
ftr-295	64	3	david	david	PROPN
ftr-295	64	4	spencer	spencer	PROPN
ftr-295	64	5	,	,	PUNCT
ftr-295	64	6	transfer	transfer	NOUN
ftr-295	64	7	pricing	pricing	NOUN
ftr-295	64	8	:	:	PUNCT
ftr-295	64	9	will	will	AUX
ftr-295	64	10	the	the	DET
ftr-295	64	11	oecd	oecd	PROPN
ftr-295	64	12	adjust	adjust	VERB
ftr-295	64	13	to	to	ADP
ftr-295	64	14	reality	reality	NOUN
ftr-295	64	15	?	?	PUNCT
ftr-295	64	16	,	,	PUNCT
ftr-295	64	17	j.	j.	PROPN
ftr-295	64	18	int’l	int’l	NUM
ftr-295	64	19	tax’n	tax’n	NUM
ftr-295	64	20	35	35	NUM
ftr-295	64	21	(	(	PUNCT
ftr-295	64	22	2012	2012	NUM
ftr-295	64	23	)	)	PUNCT
ftr-295	65	1	[	[	X
ftr-295	65	2	hereinafter	hereinafter	NOUN
ftr-295	65	3	spencer	spencer	NOUN
ftr-295	65	4	,	,	PUNCT
ftr-295	65	5	transfer	transfer	VERB
ftr-295	65	6	pricing	pricing	NOUN
ftr-295	65	7	]	]	PUNCT
ftr-295	65	8	.	.	PUNCT
ftr-295	66	1	6	6	X
ftr-295	66	2	.	.	X
ftr-295	66	3	see	see	VERB
ftr-295	66	4	chloe	chloe	PROPN
ftr-295	66	5	a.	a.	PROPN
ftr-295	66	6	burnett	burnett	PROPN
ftr-295	66	7	,	,	PUNCT
ftr-295	66	8	replacing	replace	VERB
ftr-295	66	9	cfc	cfc	NOUN
ftr-295	66	10	regimes	regime	NOUN
ftr-295	66	11	with	with	ADP
ftr-295	66	12	a	a	DET
ftr-295	66	13	collective	collective	ADJ
ftr-295	66	14	attribution	attribution	NOUN
ftr-295	66	15	system	system	NOUN
ftr-295	66	16	,	,	PUNCT
ftr-295	66	17	38	38	NUM
ftr-295	66	18	tax	tax	NOUN
ftr-295	66	19	notes	note	NOUN
ftr-295	66	20	int’l	int’l	ADJ
ftr-295	66	21	1109	1109	NUM
ftr-295	66	22	(	(	PUNCT
ftr-295	66	23	2005	2005	NUM
ftr-295	66	24	)	)	PUNCT
ftr-295	67	1	[	[	X
ftr-295	67	2	hereinafter	hereinafter	NOUN
ftr-295	67	3	burnett	burnett	PROPN
ftr-295	67	4	,	,	PUNCT
ftr-295	67	5	cfc	cfc	PROPN
ftr-295	67	6	regimes	regime	NOUN
ftr-295	67	7	]	]	PUNCT
ftr-295	67	8	.	.	PUNCT
ftr-295	68	1	7	7	X
ftr-295	68	2	.	.	X
ftr-295	68	3	see	see	VERB
ftr-295	68	4	peter	peter	PROPN
ftr-295	68	5	birch	birch	PROPN
ftr-295	68	6	sørensen	sørensen	PROPN
ftr-295	68	7	,	,	PUNCT
ftr-295	68	8	the	the	DET
ftr-295	68	9	case	case	NOUN
ftr-295	68	10	for	for	ADP
ftr-295	68	11	international	international	ADJ
ftr-295	68	12	tax	tax	NOUN
ftr-295	68	13	coordination	coordination	NOUN
ftr-295	68	14	reconsidered	reconsider	VERB
ftr-295	68	15	,	,	PUNCT
ftr-295	68	16	15:31	15:31	NUM
ftr-295	68	17	economic	economic	ADJ
ftr-295	68	18	policy	policy	NOUN
ftr-295	68	19	429	429	NUM
ftr-295	68	20	(	(	PUNCT
ftr-295	68	21	2000	2000	NUM
ftr-295	68	22	)	)	PUNCT
ftr-295	68	23	(	(	PUNCT
ftr-295	68	24	analyzing	analyze	VERB
ftr-295	68	25	the	the	DET
ftr-295	68	26	harmonization	harmonization	NOUN
ftr-295	68	27	of	of	ADP
ftr-295	68	28	tax	tax	NOUN
ftr-295	68	29	rates	rate	NOUN
ftr-295	68	30	on	on	ADP
ftr-295	68	31	capital	capital	NOUN
ftr-295	68	32	income	income	NOUN
ftr-295	68	33	)	)	PUNCT
ftr-295	69	1	[	[	X
ftr-295	69	2	hereinafter	hereinafter	NOUN
ftr-295	69	3	sørensen	sørensen	NOUN
ftr-295	69	4	,	,	PUNCT
ftr-295	69	5	the	the	DET
ftr-295	69	6	case	case	NOUN
ftr-295	69	7	for	for	ADP
ftr-295	69	8	coordination	coordination	NOUN
ftr-295	69	9	]	]	PUNCT
ftr-295	69	10	.	.	PUNCT
ftr-295	70	1	8	8	X
ftr-295	70	2	.	.	X
ftr-295	71	1	see	see	VERB
ftr-295	71	2	michael	michael	PROPN
ftr-295	71	3	j.	j.	PROPN
ftr-295	71	4	graetz	graetz	PROPN
ftr-295	71	5	&	&	CCONJ
ftr-295	71	6	rachael	rachael	PROPN
ftr-295	71	7	doud	doud	PROPN
ftr-295	71	8	,	,	PUNCT
ftr-295	71	9	technological	technological	ADJ
ftr-295	71	10	innovation	innovation	NOUN
ftr-295	71	11	,	,	PUNCT
ftr-295	71	12	international	international	ADJ
ftr-295	71	13	competition	competition	NOUN
ftr-295	71	14	,	,	PUNCT
ftr-295	71	15	and	and	CCONJ
ftr-295	71	16	the	the	DET
ftr-295	71	17	challenges	challenge	NOUN
ftr-295	71	18	of	of	ADP
ftr-295	71	19	international	international	ADJ
ftr-295	71	20	income	income	NOUN
ftr-295	71	21	taxation	taxation	NOUN
ftr-295	71	22	,	,	PUNCT
ftr-295	71	23	113	113	NUM
ftr-295	71	24	colum	colum	NOUN
ftr-295	71	25	.	.	PUNCT
ftr-295	72	1	l.	l.	PROPN
ftr-295	72	2	rev	rev	PROPN
ftr-295	72	3	.	.	PROPN
ftr-295	72	4	347	347	NUM
ftr-295	72	5	(	(	PUNCT
ftr-295	72	6	2013	2013	NUM
ftr-295	72	7	)	)	PUNCT
ftr-295	72	8	(	(	PUNCT
ftr-295	72	9	discussing	discuss	VERB
ftr-295	72	10	coordination	coordination	NOUN
ftr-295	72	11	of	of	ADP
ftr-295	72	12	intellectual	intellectual	ADJ
ftr-295	72	13	property	property	NOUN
ftr-295	72	14	taxation	taxation	NOUN
ftr-295	72	15	and	and	CCONJ
ftr-295	72	16	its	its	PRON
ftr-295	72	17	policy	policy	NOUN
ftr-295	72	18	alternatives	alternative	NOUN
ftr-295	72	19	)	)	PUNCT
ftr-295	73	1	[	[	X
ftr-295	73	2	hereinafter	hereinafter	NOUN
ftr-295	73	3	graetz	graetz	PROPN
ftr-295	73	4	&	&	CCONJ
ftr-295	73	5	doud	doud	PROPN
ftr-295	73	6	,	,	PUNCT
ftr-295	73	7	technological	technological	ADJ
ftr-295	73	8	innovation	innovation	NOUN
ftr-295	73	9	]	]	PUNCT
ftr-295	73	10	.	.	PUNCT
ftr-295	74	1	2014	2014	NUM
ftr-295	74	2	]	]	PUNCT
ftr-295	75	1	the	the	DET
ftr-295	75	2	unruly	unruly	ADJ
ftr-295	75	3	world	world	NOUN
ftr-295	75	4	of	of	ADP
ftr-295	75	5	tax	tax	NOUN
ftr-295	75	6	61	61	NUM
ftr-295	75	7	standardizing	standardize	VERB
ftr-295	75	8	source	source	NOUN
ftr-295	75	9	and	and	CCONJ
ftr-295	75	10	transfer	transfer	NOUN
ftr-295	75	11	pricing	pricing	NOUN
ftr-295	75	12	rules	rule	NOUN
ftr-295	75	13	;	;	PUNCT
ftr-295	75	14	improving	improve	VERB
ftr-295	75	15	mechanisms	mechanism	NOUN
ftr-295	75	16	for	for	ADP
ftr-295	75	17	dispute	dispute	NOUN
ftr-295	75	18	resolution	resolution	NOUN
ftr-295	75	19	and	and	CCONJ
ftr-295	75	20	administrative	administrative	ADJ
ftr-295	75	21	cooperation	cooperation	NOUN
ftr-295	75	22	,	,	PUNCT
ftr-295	75	23	and	and	CCONJ
ftr-295	75	24	other	other	ADJ
ftr-295	75	25	initiatives	initiative	NOUN
ftr-295	75	26	that	that	PRON
ftr-295	75	27	would	would	AUX
ftr-295	75	28	improve	improve	VERB
ftr-295	75	29	efficiency	efficiency	NOUN
ftr-295	75	30	.	.	PUNCT
ftr-295	76	1	what	what	PRON
ftr-295	76	2	would	would	AUX
ftr-295	76	3	be	be	AUX
ftr-295	76	4	the	the	DET
ftr-295	76	5	advantages	advantage	NOUN
ftr-295	76	6	of	of	ADP
ftr-295	76	7	the	the	DET
ftr-295	76	8	tcf	tcf	PROPN
ftr-295	76	9	?	?	PUNCT
ftr-295	77	1	first	first	ADV
ftr-295	77	2	,	,	PUNCT
ftr-295	77	3	cooperation	cooperation	NOUN
ftr-295	77	4	among	among	ADP
ftr-295	77	5	countries	country	NOUN
ftr-295	77	6	that	that	PRON
ftr-295	77	7	share	share	VERB
ftr-295	77	8	similar	similar	ADJ
ftr-295	77	9	interests	interest	NOUN
ftr-295	77	10	is	be	AUX
ftr-295	77	11	beneficial	beneficial	ADJ
ftr-295	77	12	because	because	SCONJ
ftr-295	77	13	it	it	PRON
ftr-295	77	14	reduces	reduce	VERB
ftr-295	77	15	the	the	DET
ftr-295	77	16	“	"	PUNCT
ftr-295	77	17	competitiveness	competitiveness	NOUN
ftr-295	77	18	”	"	PUNCT
ftr-295	77	19	threat	threat	NOUN
ftr-295	77	20	—	—	PUNCT
ftr-295	77	21	a	a	DET
ftr-295	77	22	fear	fear	NOUN
ftr-295	77	23	that	that	SCONJ
ftr-295	77	24	investors	investor	NOUN
ftr-295	77	25	will	will	AUX
ftr-295	77	26	withdraw	withdraw	VERB
ftr-295	77	27	or	or	CCONJ
ftr-295	77	28	that	that	SCONJ
ftr-295	77	29	domestic	domestic	ADJ
ftr-295	77	30	companies	company	NOUN
ftr-295	77	31	will	will	AUX
ftr-295	77	32	be	be	AUX
ftr-295	77	33	unable	unable	ADJ
ftr-295	77	34	to	to	PART
ftr-295	77	35	compete	compete	VERB
ftr-295	77	36	against	against	ADP
ftr-295	77	37	foreign	foreign	ADJ
ftr-295	77	38	companies	company	NOUN
ftr-295	77	39	.	.	PUNCT
ftr-295	78	1	second	second	ADJ
ftr-295	78	2	,	,	PUNCT
ftr-295	78	3	cooperation	cooperation	NOUN
ftr-295	78	4	among	among	ADP
ftr-295	78	5	influential	influential	ADJ
ftr-295	78	6	countries	country	NOUN
ftr-295	78	7	may	may	AUX
ftr-295	78	8	be	be	AUX
ftr-295	78	9	utilized	utilize	VERB
ftr-295	78	10	to	to	ADP
ftr-295	78	11	further	further	ADJ
ftr-295	78	12	tax	tax	NOUN
ftr-295	78	13	policies	policy	NOUN
ftr-295	78	14	and	and	CCONJ
ftr-295	78	15	achieve	achieve	VERB
ftr-295	78	16	consensus	consensus	NOUN
ftr-295	78	17	,	,	PUNCT
ftr-295	78	18	and	and	CCONJ
ftr-295	78	19	in	in	ADP
ftr-295	78	20	the	the	DET
ftr-295	78	21	event	event	NOUN
ftr-295	78	22	consensus	consensus	NOUN
ftr-295	78	23	is	be	AUX
ftr-295	78	24	not	not	PART
ftr-295	78	25	possible	possible	ADJ
ftr-295	78	26	,	,	PUNCT
ftr-295	78	27	to	to	PART
ftr-295	78	28	set	set	VERB
ftr-295	78	29	a	a	DET
ftr-295	78	30	coordinated	coordinated	ADJ
ftr-295	78	31	policy	policy	NOUN
ftr-295	78	32	that	that	PRON
ftr-295	78	33	may	may	AUX
ftr-295	78	34	be	be	AUX
ftr-295	78	35	preferable	preferable	ADJ
ftr-295	78	36	to	to	ADP
ftr-295	78	37	either	either	CCONJ
ftr-295	78	38	the	the	DET
ftr-295	78	39	status	status	NOUN
ftr-295	78	40	quo	quo	NOUN
ftr-295	78	41	or	or	CCONJ
ftr-295	78	42	acting	act	VERB
ftr-295	78	43	unilaterally	unilaterally	ADV
ftr-295	78	44	.	.	PUNCT
ftr-295	79	1	third	third	ADV
ftr-295	79	2	,	,	PUNCT
ftr-295	79	3	this	this	DET
ftr-295	79	4	proposed	propose	VERB
ftr-295	79	5	model	model	NOUN
ftr-295	79	6	would	would	AUX
ftr-295	79	7	permit	permit	VERB
ftr-295	79	8	different	different	ADJ
ftr-295	79	9	groups	group	NOUN
ftr-295	79	10	of	of	ADP
ftr-295	79	11	states	state	NOUN
ftr-295	79	12	that	that	PRON
ftr-295	79	13	share	share	VERB
ftr-295	79	14	similar	similar	ADJ
ftr-295	79	15	interests	interest	NOUN
ftr-295	79	16	to	to	PART
ftr-295	79	17	set	set	VERB
ftr-295	79	18	their	their	PRON
ftr-295	79	19	own	own	ADJ
ftr-295	79	20	tax	tax	NOUN
ftr-295	79	21	policy	policy	NOUN
ftr-295	79	22	agenda	agenda	NOUN
ftr-295	79	23	and	and	CCONJ
ftr-295	79	24	cooperate	cooperate	VERB
ftr-295	79	25	on	on	ADP
ftr-295	79	26	issues	issue	NOUN
ftr-295	79	27	that	that	PRON
ftr-295	79	28	may	may	AUX
ftr-295	79	29	not	not	PART
ftr-295	79	30	have	have	VERB
ftr-295	79	31	broad	broad	ADJ
ftr-295	79	32	interest	interest	NOUN
ftr-295	79	33	.	.	PUNCT
ftr-295	80	1	fourth	fourth	ADJ
ftr-295	80	2	,	,	PUNCT
ftr-295	80	3	cooperation	cooperation	NOUN
ftr-295	80	4	within	within	ADP
ftr-295	80	5	a	a	DET
ftr-295	80	6	group	group	NOUN
ftr-295	80	7	of	of	ADP
ftr-295	80	8	countries	country	NOUN
ftr-295	80	9	may	may	AUX
ftr-295	80	10	help	help	VERB
ftr-295	80	11	policymakers	policymaker	NOUN
ftr-295	80	12	overcome	overcome	VERB
ftr-295	80	13	domestic	domestic	ADJ
ftr-295	80	14	political	political	ADJ
ftr-295	80	15	pressures	pressure	NOUN
ftr-295	80	16	and	and	CCONJ
ftr-295	80	17	lobbies	lobby	NOUN
ftr-295	80	18	against	against	ADP
ftr-295	80	19	policy	policy	NOUN
ftr-295	80	20	changes	change	NOUN
ftr-295	80	21	.	.	PUNCT
ftr-295	81	1	fifth	fifth	ADJ
ftr-295	81	2	,	,	PUNCT
ftr-295	81	3	the	the	DET
ftr-295	81	4	proposed	propose	VERB
ftr-295	81	5	model	model	NOUN
ftr-295	81	6	is	be	AUX
ftr-295	81	7	practical	practical	ADJ
ftr-295	81	8	,	,	PUNCT
ftr-295	81	9	feasible	feasible	ADJ
ftr-295	81	10	,	,	PUNCT
ftr-295	81	11	and	and	CCONJ
ftr-295	81	12	within	within	ADP
ftr-295	81	13	the	the	DET
ftr-295	81	14	current	current	ADJ
ftr-295	81	15	framework	framework	NOUN
ftr-295	81	16	of	of	ADP
ftr-295	81	17	international	international	ADJ
ftr-295	81	18	institutions	institution	NOUN
ftr-295	81	19	.	.	PUNCT
ftr-295	82	1	the	the	DET
ftr-295	82	2	structure	structure	NOUN
ftr-295	82	3	of	of	ADP
ftr-295	82	4	this	this	DET
ftr-295	82	5	article	article	NOUN
ftr-295	82	6	is	be	AUX
ftr-295	82	7	as	as	SCONJ
ftr-295	82	8	follows	follow	VERB
ftr-295	82	9	:	:	PUNCT
ftr-295	82	10	part	part	NOUN
ftr-295	82	11	ii	ii	PROPN
ftr-295	82	12	discusses	discuss	VERB
ftr-295	82	13	the	the	DET
ftr-295	82	14	current	current	ADJ
ftr-295	82	15	international	international	ADJ
ftr-295	82	16	tax	tax	NOUN
ftr-295	82	17	organizations	organization	NOUN
ftr-295	82	18	and	and	CCONJ
ftr-295	82	19	demonstrates	demonstrate	VERB
ftr-295	82	20	how	how	SCONJ
ftr-295	82	21	they	they	PRON
ftr-295	82	22	fail	fail	VERB
ftr-295	82	23	to	to	PART
ftr-295	82	24	foster	foster	VERB
ftr-295	82	25	cooperation	cooperation	NOUN
ftr-295	82	26	efficiently	efficiently	ADV
ftr-295	82	27	.	.	PUNCT
ftr-295	83	1	part	part	NOUN
ftr-295	83	2	iii	iii	PROPN
ftr-295	83	3	discusses	discuss	VERB
ftr-295	83	4	the	the	DET
ftr-295	83	5	proposed	propose	VERB
ftr-295	83	6	model	model	NOUN
ftr-295	83	7	for	for	ADP
ftr-295	83	8	international	international	ADJ
ftr-295	83	9	tax	tax	NOUN
ftr-295	83	10	policy	policy	NOUN
ftr-295	83	11	leadership	leadership	NOUN
ftr-295	83	12	.	.	PUNCT
ftr-295	84	1	part	part	NOUN
ftr-295	84	2	iv	iv	NUM
ftr-295	84	3	offers	offer	VERB
ftr-295	84	4	concluding	conclude	VERB
ftr-295	84	5	remarks	remark	NOUN
ftr-295	84	6	.	.	PUNCT
ftr-295	85	1	ii	ii	X
ftr-295	85	2	.	.	PUNCT
ftr-295	86	1	current	current	ADJ
ftr-295	86	2	international	international	ADJ
ftr-295	86	3	tax	tax	NOUN
ftr-295	86	4	policy	policy	NOUN
ftr-295	86	5	organizations	organization	NOUN
ftr-295	86	6	assume	assume	VERB
ftr-295	86	7	that	that	SCONJ
ftr-295	86	8	a	a	DET
ftr-295	86	9	group	group	NOUN
ftr-295	86	10	of	of	ADP
ftr-295	86	11	countries	country	NOUN
ftr-295	86	12	sharing	share	VERB
ftr-295	86	13	similar	similar	ADJ
ftr-295	86	14	interests	interest	NOUN
ftr-295	86	15	seek	seek	VERB
ftr-295	86	16	to	to	PART
ftr-295	86	17	collaborate	collaborate	VERB
ftr-295	86	18	on	on	ADP
ftr-295	86	19	tax	tax	NOUN
ftr-295	86	20	policy	policy	NOUN
ftr-295	86	21	matters	matter	NOUN
ftr-295	86	22	.	.	PUNCT
ftr-295	87	1	what	what	PRON
ftr-295	87	2	current	current	ADJ
ftr-295	87	3	international	international	ADJ
ftr-295	87	4	forum	forum	NOUN
ftr-295	87	5	could	could	AUX
ftr-295	87	6	facilitate	facilitate	VERB
ftr-295	87	7	such	such	ADJ
ftr-295	87	8	cooperation	cooperation	NOUN
ftr-295	87	9	?	?	PUNCT
ftr-295	88	1	what	what	PRON
ftr-295	88	2	difficulties	difficulty	NOUN
ftr-295	88	3	would	would	AUX
ftr-295	88	4	this	this	DET
ftr-295	88	5	forum	forum	VERB
ftr-295	88	6	likely	likely	ADV
ftr-295	88	7	encounter	encounter	ADV
ftr-295	88	8	?	?	PUNCT
ftr-295	89	1	a.	a.	NOUN
ftr-295	90	1	the	the	DET
ftr-295	90	2	oecd	oecd	PROPN
ftr-295	90	3	the	the	DET
ftr-295	90	4	oecd	oecd	PROPN
ftr-295	90	5	claims	claim	VERB
ftr-295	90	6	to	to	PART
ftr-295	90	7	have	have	AUX
ftr-295	90	8	performed	perform	VERB
ftr-295	90	9	a	a	DET
ftr-295	90	10	central	central	ADJ
ftr-295	90	11	role	role	NOUN
ftr-295	90	12	in	in	ADP
ftr-295	90	13	developing	develop	VERB
ftr-295	90	14	and	and	CCONJ
ftr-295	90	15	promoting	promote	VERB
ftr-295	90	16	tax	tax	NOUN
ftr-295	90	17	policies	policy	NOUN
ftr-295	90	18	that	that	PRON
ftr-295	90	19	are	be	AUX
ftr-295	90	20	implemented	implement	VERB
ftr-295	90	21	globally	globally	ADV
ftr-295	90	22	,	,	PUNCT
ftr-295	90	23	9	9	NUM
ftr-295	90	24	a	a	DET
ftr-295	90	25	contention	contention	NOUN
ftr-295	90	26	that	that	PRON
ftr-295	90	27	is	be	AUX
ftr-295	90	28	accepted	accept	VERB
ftr-295	90	29	by	by	ADP
ftr-295	90	30	several	several	ADJ
ftr-295	90	31	commentators	commentator	NOUN
ftr-295	90	32	.	.	PUNCT
ftr-295	91	1	10	10	NUM
ftr-295	91	2	the	the	DET
ftr-295	91	3	most	most	ADV
ftr-295	91	4	successful	successful	ADJ
ftr-295	91	5	oecd	oecd	PROPN
ftr-295	91	6	standard	standard	PROPN
ftr-295	91	7	9	9	NUM
ftr-295	91	8	.	.	PUNCT
ftr-295	92	1	see	see	VERB
ftr-295	92	2	,	,	PUNCT
ftr-295	92	3	e.g.	e.g.	ADV
ftr-295	92	4	,	,	PUNCT
ftr-295	92	5	organisation	organisation	NOUN
ftr-295	92	6	for	for	ADP
ftr-295	92	7	economic	economic	ADJ
ftr-295	92	8	co	co	NOUN
ftr-295	92	9	-	-	NOUN
ftr-295	92	10	operation	operation	NOUN
ftr-295	92	11	and	and	CCONJ
ftr-295	92	12	development	development	NOUN
ftr-295	92	13	,	,	PUNCT
ftr-295	92	14	current	current	ADJ
ftr-295	92	15	tax	tax	NOUN
ftr-295	92	16	agenda	agenda	NOUN
ftr-295	92	17	9	9	NUM
ftr-295	92	18	(	(	PUNCT
ftr-295	92	19	2012	2012	NUM
ftr-295	92	20	)	)	PUNCT
ftr-295	92	21	,	,	PUNCT
ftr-295	92	22	http://www.oecd.org/ctp/oecdcurrenttax	http://www.oecd.org/ctp/oecdcurrenttax	NOUN
ftr-295	92	23	agenda2012.pdf	agenda2012.pdf	NOUN
ftr-295	92	24	,	,	PUNCT
ftr-295	92	25	[	[	X
ftr-295	92	26	hereinafter	hereinafter	NOUN
ftr-295	92	27	oecd	oecd	PROPN
ftr-295	92	28	tax	tax	NOUN
ftr-295	92	29	agenda	agenda	NOUN
ftr-295	92	30	]	]	PUNCT
ftr-295	92	31	.	.	PUNCT
ftr-295	93	1	10	10	NUM
ftr-295	93	2	.	.	PUNCT
ftr-295	93	3	jan	jan	PROPN
ftr-295	93	4	wouters	wouters	PROPN
ftr-295	93	5	&	&	CCONJ
ftr-295	93	6	karien	karien	PROPN
ftr-295	93	7	meuwissen	meuwissen	PROPN
ftr-295	93	8	,	,	PUNCT
ftr-295	93	9	global	global	ADJ
ftr-295	93	10	tax	tax	NOUN
ftr-295	93	11	governance	governance	NOUN
ftr-295	93	12	:	:	PUNCT
ftr-295	93	13	work	work	NOUN
ftr-295	93	14	in	in	ADP
ftr-295	93	15	progress	progress	NOUN
ftr-295	93	16	?	?	PUNCT
ftr-295	93	17	,	,	PUNCT
ftr-295	93	18	leuven	leuven	NOUN
ftr-295	93	19	center	center	NOUN
ftr-295	93	20	for	for	ADP
ftr-295	93	21	global	global	ADJ
ftr-295	93	22	governance	governance	NOUN
ftr-295	93	23	studies	study	NOUN
ftr-295	93	24	,	,	PUNCT
ftr-295	93	25	working	work	VERB
ftr-295	93	26	paper	paper	NOUN
ftr-295	93	27	no	no	INTJ
ftr-295	93	28	.	.	PROPN
ftr-295	93	29	59	59	NUM
ftr-295	93	30	,	,	PUNCT
ftr-295	93	31	(	(	PUNCT
ftr-295	93	32	2011	2011	NUM
ftr-295	93	33	)	)	PUNCT
ftr-295	94	1	[	[	X
ftr-295	94	2	hereinafter	hereinafter	NOUN
ftr-295	94	3	wouters	wouter	NOUN
ftr-295	94	4	&	&	CCONJ
ftr-295	94	5	meuwissen	meuwissen	PROPN
ftr-295	94	6	,	,	PUNCT
ftr-295	94	7	global	global	ADJ
ftr-295	94	8	tax	tax	NOUN
ftr-295	94	9	governance	governance	NOUN
ftr-295	94	10	]	]	PUNCT
ftr-295	94	11	,	,	PUNCT
ftr-295	94	12	http://papers	http://paper	NOUN
ftr-295	94	13	.	.	PUNCT
ftr-295	95	1	ssrn.com/sol3/papers.cfm?abstract_id=1766436	ssrn.com/sol3/papers.cfm?abstract_id=1766436	PROPN
ftr-295	95	2	;	;	PUNCT
ftr-295	95	3	allison	allison	PROPN
ftr-295	95	4	christians	christians	PROPN
ftr-295	95	5	,	,	PUNCT
ftr-295	95	6	taxation	taxation	NOUN
ftr-295	95	7	in	in	ADP
ftr-295	95	8	a	a	DET
ftr-295	95	9	62	62	NUM
ftr-295	95	10	florida	florida	PROPN
ftr-295	95	11	tax	tax	NOUN
ftr-295	95	12	review	review	NOUN
ftr-295	95	13	[	[	X
ftr-295	95	14	vol	vol	NOUN
ftr-295	95	15	.	.	PUNCT
ftr-295	96	1	15:2	15:2	NUM
ftr-295	96	2	setting	set	VERB
ftr-295	96	3	instrument	instrument	NOUN
ftr-295	96	4	in	in	ADP
ftr-295	96	5	the	the	DET
ftr-295	96	6	field	field	NOUN
ftr-295	96	7	of	of	ADP
ftr-295	96	8	tax	tax	NOUN
ftr-295	96	9	policy	policy	NOUN
ftr-295	96	10	is	be	AUX
ftr-295	96	11	the	the	DET
ftr-295	96	12	oecd	oecd	PROPN
ftr-295	96	13	model	model	NOUN
ftr-295	96	14	tax	tax	PROPN
ftr-295	96	15	convention	convention	NOUN
ftr-295	96	16	on	on	ADP
ftr-295	96	17	income	income	NOUN
ftr-295	96	18	and	and	CCONJ
ftr-295	96	19	on	on	ADP
ftr-295	96	20	capital	capital	NOUN
ftr-295	96	21	,	,	PUNCT
ftr-295	96	22	which	which	PRON
ftr-295	96	23	essentially	essentially	ADV
ftr-295	96	24	provided	provide	VERB
ftr-295	96	25	the	the	DET
ftr-295	96	26	foundation	foundation	NOUN
ftr-295	96	27	for	for	ADP
ftr-295	96	28	over	over	ADP
ftr-295	96	29	1,500	1,500	NUM
ftr-295	96	30	current	current	ADJ
ftr-295	96	31	bilateral	bilateral	ADJ
ftr-295	96	32	tax	tax	NOUN
ftr-295	96	33	treaties	treaty	NOUN
ftr-295	96	34	.	.	PUNCT
ftr-295	97	1	11	11	NUM
ftr-295	97	2	another	another	DET
ftr-295	97	3	similarly	similarly	ADV
ftr-295	97	4	successful	successful	ADJ
ftr-295	97	5	example	example	NOUN
ftr-295	97	6	of	of	ADP
ftr-295	97	7	oecd	oecd	PROPN
ftr-295	97	8	standard	standard	NOUN
ftr-295	97	9	-	-	PUNCT
ftr-295	97	10	setting	setting	NOUN
ftr-295	97	11	are	be	AUX
ftr-295	97	12	the	the	DET
ftr-295	97	13	1995	1995	NUM
ftr-295	97	14	transfer	transfer	NOUN
ftr-295	97	15	pricing	pricing	NOUN
ftr-295	97	16	guidelines	guideline	NOUN
ftr-295	97	17	,	,	PUNCT
ftr-295	97	18	which	which	PRON
ftr-295	97	19	have	have	AUX
ftr-295	97	20	been	be	AUX
ftr-295	97	21	used	use	VERB
ftr-295	97	22	as	as	ADP
ftr-295	97	23	the	the	DET
ftr-295	97	24	basis	basis	NOUN
ftr-295	97	25	for	for	ADP
ftr-295	97	26	legislation	legislation	NOUN
ftr-295	97	27	in	in	ADP
ftr-295	97	28	participating	participate	VERB
ftr-295	97	29	oecd	oecd	PROPN
ftr-295	97	30	countries	country	NOUN
ftr-295	97	31	and	and	CCONJ
ftr-295	97	32	an	an	DET
ftr-295	97	33	increasing	increase	VERB
ftr-295	97	34	number	number	NOUN
ftr-295	97	35	of	of	ADP
ftr-295	97	36	non	non	ADJ
ftr-295	97	37	-	-	ADJ
ftr-295	97	38	oecd	oecd	ADJ
ftr-295	97	39	countries	country	NOUN
ftr-295	97	40	.	.	PUNCT
ftr-295	98	1	the	the	DET
ftr-295	98	2	oecd	oecd	PROPN
ftr-295	98	3	also	also	ADV
ftr-295	98	4	took	take	VERB
ftr-295	98	5	the	the	DET
ftr-295	98	6	lead	lead	NOUN
ftr-295	98	7	in	in	ADP
ftr-295	98	8	developing	develop	VERB
ftr-295	98	9	the	the	DET
ftr-295	98	10	widely	widely	ADV
ftr-295	98	11	adopted	adopt	VERB
ftr-295	98	12	standards	standard	NOUN
ftr-295	98	13	regarding	regard	VERB
ftr-295	98	14	e	e	NOUN
ftr-295	98	15	-	-	NOUN
ftr-295	98	16	commerce	commerce	NOUN
ftr-295	98	17	.	.	PUNCT
ftr-295	99	1	12	12	NUM
ftr-295	100	1	the	the	DET
ftr-295	100	2	oecd	oecd	PROPN
ftr-295	100	3	guidelines	guideline	NOUN
ftr-295	100	4	for	for	ADP
ftr-295	100	5	multinational	multinational	ADJ
ftr-295	100	6	enterprises	enterprise	NOUN
ftr-295	100	7	(	(	PUNCT
ftr-295	100	8	2008	2008	NUM
ftr-295	100	9	,	,	PUNCT
ftr-295	100	10	updated	update	VERB
ftr-295	100	11	2011	2011	NUM
ftr-295	100	12	)	)	PUNCT
ftr-295	100	13	include	include	VERB
ftr-295	100	14	a	a	DET
ftr-295	100	15	chapter	chapter	NOUN
ftr-295	100	16	on	on	ADP
ftr-295	100	17	taxation	taxation	NOUN
ftr-295	100	18	,	,	PUNCT
ftr-295	100	19	in	in	ADP
ftr-295	100	20	which	which	PRON
ftr-295	100	21	the	the	DET
ftr-295	100	22	oecd	oecd	PROPN
ftr-295	100	23	outlines	outline	VERB
ftr-295	100	24	the	the	DET
ftr-295	100	25	proper	proper	ADJ
ftr-295	100	26	standard	standard	NOUN
ftr-295	100	27	of	of	ADP
ftr-295	100	28	behavior	behavior	NOUN
ftr-295	100	29	in	in	ADP
ftr-295	100	30	the	the	DET
ftr-295	100	31	field	field	NOUN
ftr-295	100	32	of	of	ADP
ftr-295	100	33	tax	tax	NOUN
ftr-295	100	34	.	.	PUNCT
ftr-295	101	1	13	13	NUM
ftr-295	101	2	however	however	ADV
ftr-295	101	3	,	,	PUNCT
ftr-295	101	4	the	the	DET
ftr-295	101	5	oecd	oecd	PROPN
ftr-295	101	6	has	have	AUX
ftr-295	101	7	faced	face	VERB
ftr-295	101	8	setbacks	setback	NOUN
ftr-295	101	9	in	in	ADP
ftr-295	101	10	its	its	PRON
ftr-295	101	11	efforts	effort	NOUN
ftr-295	101	12	to	to	PART
ftr-295	101	13	achieve	achieve	VERB
ftr-295	101	14	greater	great	ADJ
ftr-295	101	15	coordination	coordination	NOUN
ftr-295	101	16	among	among	ADP
ftr-295	101	17	its	its	PRON
ftr-295	101	18	members	member	NOUN
ftr-295	101	19	in	in	ADP
ftr-295	101	20	the	the	DET
ftr-295	101	21	area	area	NOUN
ftr-295	101	22	of	of	ADP
ftr-295	101	23	tax	tax	NOUN
ftr-295	101	24	policy	policy	NOUN
ftr-295	101	25	.	.	PUNCT
ftr-295	102	1	for	for	ADP
ftr-295	102	2	example	example	NOUN
ftr-295	102	3	,	,	PUNCT
ftr-295	102	4	some	some	DET
ftr-295	102	5	observers	observer	NOUN
ftr-295	102	6	have	have	AUX
ftr-295	102	7	noted	note	VERB
ftr-295	102	8	that	that	SCONJ
ftr-295	102	9	by	by	ADP
ftr-295	102	10	2006	2006	NUM
ftr-295	102	11	the	the	DET
ftr-295	102	12	oecd	oecd	PROPN
ftr-295	102	13	’s	’s	PART
ftr-295	102	14	harmful	harmful	ADJ
ftr-295	102	15	tax	tax	NOUN
ftr-295	102	16	competition	competition	NOUN
ftr-295	102	17	agenda	agenda	NOUN
ftr-295	102	18	,	,	PUNCT
ftr-295	102	19	originating	originate	VERB
ftr-295	102	20	from	from	ADP
ftr-295	102	21	a	a	DET
ftr-295	102	22	1998	1998	NUM
ftr-295	102	23	oecd	oecd	PROPN
ftr-295	102	24	report	report	NOUN
ftr-295	102	25	,	,	PUNCT
ftr-295	102	26	had	have	AUX
ftr-295	102	27	largely	largely	ADV
ftr-295	102	28	failed	fail	VERB
ftr-295	102	29	in	in	ADP
ftr-295	102	30	achieving	achieve	VERB
ftr-295	102	31	its	its	PRON
ftr-295	102	32	objective	objective	NOUN
ftr-295	102	33	of	of	ADP
ftr-295	102	34	combating	combat	VERB
ftr-295	102	35	the	the	DET
ftr-295	102	36	role	role	NOUN
ftr-295	102	37	of	of	ADP
ftr-295	102	38	offshore	offshore	ADJ
ftr-295	102	39	countries	country	NOUN
ftr-295	102	40	in	in	ADP
ftr-295	102	41	international	international	ADJ
ftr-295	102	42	tax	tax	NOUN
ftr-295	102	43	avoidance	avoidance	NOUN
ftr-295	102	44	and	and	CCONJ
ftr-295	102	45	evasion	evasion	NOUN
ftr-295	102	46	.	.	PUNCT
ftr-295	103	1	14	14	NUM
ftr-295	103	2	other	other	ADJ
ftr-295	103	3	commentators	commentator	NOUN
ftr-295	103	4	,	,	PUNCT
ftr-295	103	5	such	such	ADJ
ftr-295	103	6	as	as	ADP
ftr-295	103	7	professor	professor	NOUN
ftr-295	103	8	avi	avi	NOUN
ftr-295	103	9	-	-	PUNCT
ftr-295	103	10	yonah	yonah	NOUN
ftr-295	103	11	of	of	ADP
ftr-295	103	12	the	the	DET
ftr-295	103	13	university	university	PROPN
ftr-295	103	14	of	of	ADP
ftr-295	103	15	michigan	michigan	PROPN
ftr-295	103	16	college	college	PROPN
ftr-295	103	17	of	of	ADP
ftr-295	103	18	law	law	NOUN
ftr-295	103	19	,	,	PUNCT
ftr-295	103	20	contend	contend	VERB
ftr-295	103	21	the	the	DET
ftr-295	103	22	oecd	oecd	PROPN
ftr-295	103	23	agenda	agenda	PROPN
ftr-295	103	24	has	have	AUX
ftr-295	103	25	had	have	VERB
ftr-295	103	26	limited	limited	ADJ
ftr-295	103	27	success	success	NOUN
ftr-295	103	28	.	.	PUNCT
ftr-295	104	1	15	15	NUM
ftr-295	104	2	overall	overall	ADJ
ftr-295	104	3	,	,	PUNCT
ftr-295	104	4	oecd	oecd	PROPN
ftr-295	104	5	activities	activity	NOUN
ftr-295	104	6	in	in	ADP
ftr-295	104	7	the	the	DET
ftr-295	104	8	field	field	NOUN
ftr-295	104	9	of	of	ADP
ftr-295	104	10	tax	tax	NOUN
ftr-295	104	11	policy	policy	NOUN
ftr-295	104	12	are	be	AUX
ftr-295	104	13	based	base	VERB
ftr-295	104	14	on	on	ADP
ftr-295	104	15	the	the	DET
ftr-295	104	16	principle	principle	NOUN
ftr-295	104	17	of	of	ADP
ftr-295	104	18	fiscal	fiscal	ADJ
ftr-295	104	19	sovereignty	sovereignty	NOUN
ftr-295	104	20	,	,	PUNCT
ftr-295	104	21	which	which	PRON
ftr-295	104	22	favors	favor	VERB
ftr-295	104	23	enhancing	enhance	VERB
ftr-295	104	24	cooperation	cooperation	NOUN
ftr-295	104	25	rather	rather	ADV
ftr-295	104	26	than	than	ADP
ftr-295	104	27	tax	tax	NOUN
ftr-295	104	28	harmonization	harmonization	NOUN
ftr-295	104	29	among	among	ADP
ftr-295	104	30	member	member	NOUN
ftr-295	104	31	states	state	NOUN
ftr-295	104	32	.	.	PUNCT
ftr-295	105	1	16	16	NUM
ftr-295	105	2	time	time	NOUN
ftr-295	105	3	of	of	ADP
ftr-295	105	4	crisis	crisis	NOUN
ftr-295	105	5	:	:	PUNCT
ftr-295	105	6	policy	policy	NOUN
ftr-295	105	7	leadership	leadership	NOUN
ftr-295	105	8	from	from	ADP
ftr-295	105	9	the	the	DET
ftr-295	105	10	oecd	oecd	PROPN
ftr-295	105	11	to	to	ADP
ftr-295	105	12	the	the	DET
ftr-295	105	13	g-20	g-20	NOUN
ftr-295	105	14	,	,	PUNCT
ftr-295	105	15	5	5	NUM
ftr-295	105	16	nw	nw	PROPN
ftr-295	105	17	.	.	PROPN
ftr-295	105	18	j.	j.	PROPN
ftr-295	105	19	l.	l.	PROPN
ftr-295	105	20	&	&	CCONJ
ftr-295	105	21	soc	soc	PROPN
ftr-295	105	22	.	.	PUNCT
ftr-295	106	1	pol’y	pol’y	NOUN
ftr-295	106	2	19	19	NUM
ftr-295	106	3	,	,	PUNCT
ftr-295	106	4	19–40	19–40	NUM
ftr-295	106	5	(	(	PUNCT
ftr-295	106	6	2010	2010	NUM
ftr-295	106	7	)	)	PUNCT
ftr-295	107	1	[	[	X
ftr-295	107	2	hereinafter	hereinafter	NOUN
ftr-295	107	3	christians	christian	NOUN
ftr-295	107	4	,	,	PUNCT
ftr-295	107	5	taxation	taxation	NOUN
ftr-295	107	6	in	in	ADP
ftr-295	107	7	a	a	DET
ftr-295	107	8	time	time	NOUN
ftr-295	107	9	of	of	ADP
ftr-295	107	10	crisis	crisis	NOUN
ftr-295	107	11	]	]	X
ftr-295	107	12	;	;	PUNCT
ftr-295	107	13	yariv	yariv	NOUN
ftr-295	107	14	brauner	brauner	NOUN
ftr-295	107	15	,	,	PUNCT
ftr-295	107	16	an	an	DET
ftr-295	107	17	international	international	ADJ
ftr-295	107	18	tax	tax	NOUN
ftr-295	107	19	regime	regime	NOUN
ftr-295	107	20	in	in	ADP
ftr-295	107	21	crystallization	crystallization	NOUN
ftr-295	107	22	,	,	PUNCT
ftr-295	107	23	56	56	NUM
ftr-295	107	24	tax	tax	NOUN
ftr-295	107	25	l.	l.	PROPN
ftr-295	107	26	rev	rev	PROPN
ftr-295	107	27	.	.	PROPN
ftr-295	107	28	259	259	NUM
ftr-295	107	29	(	(	PUNCT
ftr-295	107	30	2003	2003	NUM
ftr-295	107	31	)	)	PUNCT
ftr-295	108	1	[	[	X
ftr-295	108	2	hereinafter	hereinafter	NOUN
ftr-295	108	3	brauner	brauner	NOUN
ftr-295	108	4	,	,	PUNCT
ftr-295	108	5	tax	tax	NOUN
ftr-295	108	6	regime	regime	NOUN
ftr-295	108	7	in	in	ADP
ftr-295	108	8	crystallization	crystallization	NOUN
ftr-295	108	9	]	]	PUNCT
ftr-295	108	10	;	;	PUNCT
ftr-295	108	11	arthur	arthur	PROPN
ftr-295	108	12	j.	j.	PROPN
ftr-295	108	13	cockfield	cockfield	PROPN
ftr-295	108	14	,	,	PUNCT
ftr-295	108	15	the	the	DET
ftr-295	108	16	rise	rise	NOUN
ftr-295	108	17	of	of	ADP
ftr-295	108	18	the	the	DET
ftr-295	108	19	oecd	oecd	PROPN
ftr-295	108	20	as	as	ADP
ftr-295	108	21	informal	informal	ADJ
ftr-295	108	22	“	"	PUNCT
ftr-295	108	23	world	world	NOUN
ftr-295	108	24	taxation	taxation	NOUN
ftr-295	108	25	organization	organization	NOUN
ftr-295	108	26	”	"	PUNCT
ftr-295	108	27	through	through	ADP
ftr-295	108	28	national	national	ADJ
ftr-295	108	29	responses	response	NOUN
ftr-295	108	30	to	to	ADP
ftr-295	108	31	e	e	NOUN
ftr-295	108	32	-	-	NOUN
ftr-295	108	33	commerce	commerce	NOUN
ftr-295	108	34	tax	tax	NOUN
ftr-295	108	35	challenges	challenge	NOUN
ftr-295	108	36	,	,	PUNCT
ftr-295	108	37	8	8	NUM
ftr-295	108	38	yale	yale	PROPN
ftr-295	108	39	j.l	j.l	PROPN
ftr-295	108	40	.	.	PROPN
ftr-295	108	41	&	&	CCONJ
ftr-295	108	42	tech	tech	PROPN
ftr-295	108	43	.	.	PUNCT
ftr-295	108	44	136	136	NUM
ftr-295	108	45	(	(	PUNCT
ftr-295	108	46	2006	2006	NUM
ftr-295	108	47	)	)	PUNCT
ftr-295	109	1	[	[	X
ftr-295	109	2	hereinafter	hereinafter	NOUN
ftr-295	109	3	cockfield	cockfield	NOUN
ftr-295	109	4	,	,	PUNCT
ftr-295	109	5	rise	rise	NOUN
ftr-295	109	6	of	of	ADP
ftr-295	109	7	the	the	DET
ftr-295	109	8	oecd	oecd	PROPN
ftr-295	109	9	.	.	PROPN
ftr-295	109	10	11	11	NUM
ftr-295	109	11	.	.	PUNCT
ftr-295	110	1	see	see	VERB
ftr-295	110	2	thuronyi	thuronyi	PROPN
ftr-295	110	3	,	,	PUNCT
ftr-295	110	4	international	international	ADJ
ftr-295	110	5	tax	tax	NOUN
ftr-295	110	6	cooperation	cooperation	NOUN
ftr-295	110	7	,	,	PUNCT
ftr-295	110	8	supra	supra	PROPN
ftr-295	110	9	note	note	NOUN
ftr-295	110	10	3	3	NUM
ftr-295	110	11	,	,	PUNCT
ftr-295	110	12	at	at	ADP
ftr-295	110	13	1641	1641	NUM
ftr-295	110	14	.	.	PUNCT
ftr-295	111	1	12	12	NUM
ftr-295	111	2	.	.	PUNCT
ftr-295	112	1	see	see	VERB
ftr-295	112	2	cockfield	cockfield	NOUN
ftr-295	112	3	,	,	PUNCT
ftr-295	112	4	rise	rise	NOUN
ftr-295	112	5	of	of	ADP
ftr-295	112	6	the	the	DET
ftr-295	112	7	oecd	oecd	PROPN
ftr-295	112	8	,	,	PUNCT
ftr-295	112	9	supra	supra	PROPN
ftr-295	112	10	note	note	NOUN
ftr-295	112	11	10	10	NUM
ftr-295	112	12	,	,	PUNCT
ftr-295	112	13	at	at	ADP
ftr-295	112	14	136	136	NUM
ftr-295	112	15	.	.	PUNCT
ftr-295	113	1	13	13	NUM
ftr-295	113	2	.	.	X
ftr-295	113	3	organisation	organisation	NOUN
ftr-295	113	4	for	for	ADP
ftr-295	113	5	economic	economic	ADJ
ftr-295	113	6	co	co	NOUN
ftr-295	113	7	-	-	NOUN
ftr-295	113	8	operation	operation	NOUN
ftr-295	113	9	and	and	CCONJ
ftr-295	113	10	development	development	NOUN
ftr-295	113	11	,	,	PUNCT
ftr-295	113	12	oecd	oecd	PROPN
ftr-295	113	13	guidelines	guideline	NOUN
ftr-295	113	14	for	for	ADP
ftr-295	113	15	multinational	multinational	ADJ
ftr-295	113	16	enterprises	enterprise	NOUN
ftr-295	113	17	(	(	PUNCT
ftr-295	113	18	may	may	PROPN
ftr-295	113	19	25	25	NUM
ftr-295	113	20	,	,	PUNCT
ftr-295	113	21	2011	2011	NUM
ftr-295	113	22	)	)	PUNCT
ftr-295	113	23	,	,	PUNCT
ftr-295	113	24	http://www.oecd	http://www.oecd	PROPN
ftr-295	113	25	.	.	PUNCT
ftr-295	114	1	org	org	PROPN
ftr-295	114	2	/	/	SYM
ftr-295	114	3	daf	daf	NOUN
ftr-295	114	4	/	/	SYM
ftr-295	114	5	inv	inv	ADJ
ftr-295	114	6	/	/	SYM
ftr-295	114	7	mne	mne	PROPN
ftr-295	114	8	/	/	SYM
ftr-295	114	9	oecdguidelinesformultinationalenterprises.htm	oecdguidelinesformultinationalenterprises.htm	PROPN
ftr-295	114	10	.	.	PUNCT
ftr-295	114	11	14	14	NUM
ftr-295	114	12	.	.	PUNCT
ftr-295	115	1	richard	richard	PROPN
ftr-295	115	2	eccleston	eccleston	PROPN
ftr-295	115	3	,	,	PUNCT
ftr-295	115	4	peter	peter	PROPN
ftr-295	115	5	carroll	carroll	PROPN
ftr-295	115	6	&	&	CCONJ
ftr-295	115	7	aynsley	aynsley	PROPN
ftr-295	115	8	kellow	kellow	PROPN
ftr-295	115	9	,	,	PUNCT
ftr-295	115	10	handmaiden	handmaiden	VERB
ftr-295	115	11	to	to	ADP
ftr-295	115	12	the	the	DET
ftr-295	115	13	g20	g20	NOUN
ftr-295	115	14	?	?	PUNCT
ftr-295	116	1	the	the	DET
ftr-295	116	2	oecd	oecd	PROPN
ftr-295	116	3	’s	’s	PART
ftr-295	116	4	evolving	evolve	VERB
ftr-295	116	5	role	role	NOUN
ftr-295	116	6	in	in	ADP
ftr-295	116	7	global	global	ADJ
ftr-295	116	8	economic	economic	ADJ
ftr-295	116	9	governance	governance	NOUN
ftr-295	116	10	,	,	PUNCT
ftr-295	116	11	australian	australian	ADJ
ftr-295	116	12	political	political	ADJ
ftr-295	116	13	studies	study	NOUN
ftr-295	116	14	association	association	NOUN
ftr-295	116	15	conference	conference	NOUN
ftr-295	116	16	,	,	PUNCT
ftr-295	116	17	working	working	NOUN
ftr-295	116	18	paper	paper	NOUN
ftr-295	116	19	(	(	PUNCT
ftr-295	116	20	2010	2010	NUM
ftr-295	116	21	)	)	PUNCT
ftr-295	117	1	[	[	X
ftr-295	117	2	hereinafter	hereinafter	NOUN
ftr-295	117	3	eccleston	eccleston	PROPN
ftr-295	117	4	etal	etal	PROPN
ftr-295	117	5	.	.	PUNCT
ftr-295	117	6	,	,	PUNCT
ftr-295	117	7	handmaiden	handmaiden	VERB
ftr-295	117	8	to	to	ADP
ftr-295	117	9	the	the	DET
ftr-295	117	10	g20	g20	NOUN
ftr-295	117	11	]	]	PUNCT
ftr-295	117	12	,	,	PUNCT
ftr-295	117	13	http://apsa2010.com.au/full-papers/pdf/	http://apsa2010.com.au/full-papers/pdf/	NOUN
ftr-295	117	14	apsa2010_0228.pdf	apsa2010_0228.pdf	PROPN
ftr-295	117	15	;	;	PUNCT
ftr-295	117	16	wouters	wouter	NOUN
ftr-295	117	17	&	&	CCONJ
ftr-295	117	18	meuwissen	meuwissen	PROPN
ftr-295	117	19	,	,	PUNCT
ftr-295	117	20	global	global	ADJ
ftr-295	117	21	tax	tax	NOUN
ftr-295	117	22	governance	governance	NOUN
ftr-295	117	23	,	,	PUNCT
ftr-295	117	24	supra	supra	PROPN
ftr-295	117	25	note	note	NOUN
ftr-295	117	26	10	10	NUM
ftr-295	117	27	,	,	PUNCT
ftr-295	117	28	at	at	ADP
ftr-295	117	29	12	12	NUM
ftr-295	117	30	.	.	PUNCT
ftr-295	117	31	15	15	NUM
ftr-295	117	32	.	.	PUNCT
ftr-295	118	1	reuven	reuven	PROPN
ftr-295	118	2	s.	s.	PROPN
ftr-295	118	3	avi	avi	PROPN
ftr-295	118	4	-	-	PUNCT
ftr-295	118	5	yonah	yonah	PROPN
ftr-295	118	6	,	,	PUNCT
ftr-295	118	7	the	the	DET
ftr-295	118	8	oecd	oecd	PROPN
ftr-295	118	9	harmful	harmful	ADJ
ftr-295	118	10	tax	tax	NOUN
ftr-295	118	11	competition	competition	NOUN
ftr-295	118	12	report	report	NOUN
ftr-295	118	13	:	:	PUNCT
ftr-295	118	14	a	a	DET
ftr-295	118	15	retrospective	retrospective	NOUN
ftr-295	118	16	after	after	ADP
ftr-295	118	17	a	a	DET
ftr-295	118	18	decade	decade	NOUN
ftr-295	118	19	,	,	PUNCT
ftr-295	118	20	34	34	NUM
ftr-295	118	21	brook	brook	NOUN
ftr-295	118	22	.	.	PUNCT
ftr-295	119	1	j.	j.	PROPN
ftr-295	119	2	int’l	int’l	PROPN
ftr-295	119	3	l.	l.	PROPN
ftr-295	119	4	783	783	NUM
ftr-295	119	5	(	(	PUNCT
ftr-295	119	6	2009	2009	NUM
ftr-295	119	7	)	)	PUNCT
ftr-295	119	8	.	.	PUNCT
ftr-295	120	1	16	16	NUM
ftr-295	120	2	.	.	PUNCT
ftr-295	121	1	see	see	VERB
ftr-295	121	2	oecd	oecd	PROPN
ftr-295	121	3	tax	tax	NOUN
ftr-295	121	4	agenda	agenda	NOUN
ftr-295	121	5	,	,	PUNCT
ftr-295	121	6	supra	supra	PROPN
ftr-295	121	7	note	note	NOUN
ftr-295	121	8	9	9	NUM
ftr-295	121	9	,	,	PUNCT
ftr-295	121	10	at	at	ADP
ftr-295	121	11	111	111	NUM
ftr-295	121	12	.	.	PUNCT
ftr-295	121	13	2014	2014	NUM
ftr-295	121	14	]	]	PUNCT
ftr-295	122	1	the	the	DET
ftr-295	122	2	unruly	unruly	ADJ
ftr-295	122	3	world	world	NOUN
ftr-295	122	4	of	of	ADP
ftr-295	122	5	tax	tax	NOUN
ftr-295	122	6	63	63	NUM
ftr-295	122	7	the	the	DET
ftr-295	122	8	recent	recent	ADJ
ftr-295	122	9	financial	financial	ADJ
ftr-295	122	10	crisis	crisis	NOUN
ftr-295	122	11	increased	increase	VERB
ftr-295	122	12	international	international	ADJ
ftr-295	122	13	interest	interest	NOUN
ftr-295	122	14	,	,	PUNCT
ftr-295	122	15	particularly	particularly	ADV
ftr-295	122	16	among	among	ADP
ftr-295	122	17	g20	g20	NOUN
ftr-295	122	18	member	member	NOUN
ftr-295	122	19	states	state	NOUN
ftr-295	122	20	,	,	PUNCT
ftr-295	122	21	in	in	ADP
ftr-295	122	22	augmenting	augment	VERB
ftr-295	122	23	government	government	NOUN
ftr-295	122	24	revenues	revenue	NOUN
ftr-295	122	25	by	by	ADP
ftr-295	122	26	effectively	effectively	ADV
ftr-295	122	27	combating	combat	VERB
ftr-295	122	28	tax	tax	NOUN
ftr-295	122	29	havens	haven	NOUN
ftr-295	122	30	.	.	PUNCT
ftr-295	123	1	implementing	implement	VERB
ftr-295	123	2	g20	g20	NOUN
ftr-295	123	3	decisions	decision	NOUN
ftr-295	123	4	in	in	ADP
ftr-295	123	5	this	this	DET
ftr-295	123	6	regard	regard	NOUN
ftr-295	123	7	is	be	AUX
ftr-295	123	8	largely	largely	ADV
ftr-295	123	9	dependent	dependent	ADJ
ftr-295	123	10	on	on	ADP
ftr-295	123	11	the	the	DET
ftr-295	123	12	effectiveness	effectiveness	NOUN
ftr-295	123	13	of	of	ADP
ftr-295	123	14	the	the	DET
ftr-295	123	15	oecd	oecd	PROPN
ftr-295	123	16	.	.	PROPN
ftr-295	123	17	17	17	NUM
ftr-295	123	18	indeed	indeed	ADV
ftr-295	123	19	,	,	PUNCT
ftr-295	123	20	the	the	DET
ftr-295	123	21	relationship	relationship	NOUN
ftr-295	123	22	between	between	ADP
ftr-295	123	23	these	these	DET
ftr-295	123	24	two	two	NUM
ftr-295	123	25	bodies	body	NOUN
ftr-295	123	26	is	be	AUX
ftr-295	123	27	symbiotic	symbiotic	ADJ
ftr-295	123	28	:	:	PUNCT
ftr-295	123	29	the	the	DET
ftr-295	123	30	g20	g20	NOUN
ftr-295	123	31	elevates	elevate	VERB
ftr-295	123	32	some	some	PRON
ftr-295	123	33	of	of	ADP
ftr-295	123	34	the	the	DET
ftr-295	123	35	oecd	oecd	PROPN
ftr-295	123	36	’s	’s	PART
ftr-295	123	37	tax	tax	NOUN
ftr-295	123	38	policies	policy	NOUN
ftr-295	123	39	to	to	ADP
ftr-295	123	40	the	the	DET
ftr-295	123	41	top	top	NOUN
ftr-295	123	42	of	of	ADP
ftr-295	123	43	the	the	DET
ftr-295	123	44	international	international	ADJ
ftr-295	123	45	policy	policy	NOUN
ftr-295	123	46	-	-	PUNCT
ftr-295	123	47	making	make	VERB
ftr-295	123	48	agenda	agenda	NOUN
ftr-295	123	49	,	,	PUNCT
ftr-295	123	50	while	while	SCONJ
ftr-295	123	51	the	the	DET
ftr-295	123	52	oecd	oecd	PROPN
ftr-295	123	53	provides	provide	VERB
ftr-295	123	54	supportive	supportive	ADJ
ftr-295	123	55	functions	function	NOUN
ftr-295	123	56	for	for	ADP
ftr-295	123	57	the	the	DET
ftr-295	123	58	g20	g20	NOUN
ftr-295	123	59	,	,	PUNCT
ftr-295	123	60	the	the	DET
ftr-295	123	61	latter	latter	NOUN
ftr-295	123	62	of	of	ADP
ftr-295	123	63	which	which	PRON
ftr-295	123	64	lacks	lack	VERB
ftr-295	123	65	the	the	DET
ftr-295	123	66	capacity	capacity	NOUN
ftr-295	123	67	to	to	PART
ftr-295	123	68	develop	develop	VERB
ftr-295	123	69	standards	standard	NOUN
ftr-295	123	70	or	or	CCONJ
ftr-295	123	71	implement	implement	VERB
ftr-295	123	72	and	and	CCONJ
ftr-295	123	73	oversee	oversee	VERB
ftr-295	123	74	its	its	PRON
ftr-295	123	75	decisions	decision	NOUN
ftr-295	123	76	.	.	PUNCT
ftr-295	124	1	18	18	NUM
ftr-295	124	2	the	the	DET
ftr-295	124	3	global	global	ADJ
ftr-295	124	4	forum	forum	PROPN
ftr-295	124	5	on	on	ADP
ftr-295	124	6	transparency	transparency	NOUN
ftr-295	124	7	and	and	CCONJ
ftr-295	124	8	exchange	exchange	NOUN
ftr-295	124	9	of	of	ADP
ftr-295	124	10	information	information	NOUN
ftr-295	124	11	for	for	ADP
ftr-295	124	12	tax	tax	NOUN
ftr-295	124	13	purposes	purpose	NOUN
ftr-295	124	14	[	[	X
ftr-295	124	15	hereinafter	hereinafter	NOUN
ftr-295	124	16	“	"	PUNCT
ftr-295	124	17	global	global	ADJ
ftr-295	124	18	forum	forum	NOUN
ftr-295	124	19	”	"	PUNCT
ftr-295	124	20	]	]	PUNCT
ftr-295	124	21	provides	provide	VERB
ftr-295	124	22	an	an	DET
ftr-295	124	23	interesting	interesting	ADJ
ftr-295	124	24	example	example	NOUN
ftr-295	124	25	of	of	ADP
ftr-295	124	26	this	this	DET
ftr-295	124	27	relationship	relationship	NOUN
ftr-295	124	28	between	between	ADP
ftr-295	124	29	the	the	DET
ftr-295	124	30	oecd	oecd	PROPN
ftr-295	124	31	and	and	CCONJ
ftr-295	124	32	the	the	DET
ftr-295	124	33	g20	g20	NOUN
ftr-295	124	34	.	.	PUNCT
ftr-295	125	1	the	the	DET
ftr-295	125	2	global	global	PROPN
ftr-295	125	3	forum	forum	PROPN
ftr-295	125	4	was	be	AUX
ftr-295	125	5	established	establish	VERB
ftr-295	125	6	in	in	ADP
ftr-295	125	7	2001	2001	NUM
ftr-295	125	8	under	under	ADP
ftr-295	125	9	the	the	DET
ftr-295	125	10	auspices	auspex	NOUN
ftr-295	125	11	of	of	ADP
ftr-295	125	12	the	the	DET
ftr-295	125	13	oecd	oecd	PROPN
ftr-295	125	14	to	to	PART
ftr-295	125	15	set	set	VERB
ftr-295	125	16	a	a	DET
ftr-295	125	17	multilateral	multilateral	ADJ
ftr-295	125	18	framework	framework	NOUN
ftr-295	125	19	within	within	ADP
ftr-295	125	20	which	which	DET
ftr-295	125	21	progress	progress	NOUN
ftr-295	125	22	in	in	ADP
ftr-295	125	23	the	the	DET
ftr-295	125	24	areas	area	NOUN
ftr-295	125	25	of	of	ADP
ftr-295	125	26	transparency	transparency	NOUN
ftr-295	125	27	and	and	CCONJ
ftr-295	125	28	exchange	exchange	NOUN
ftr-295	125	29	of	of	ADP
ftr-295	125	30	information	information	NOUN
ftr-295	125	31	might	might	AUX
ftr-295	125	32	be	be	AUX
ftr-295	125	33	made	make	VERB
ftr-295	125	34	by	by	ADP
ftr-295	125	35	both	both	DET
ftr-295	125	36	oecd	oecd	PROPN
ftr-295	125	37	and	and	CCONJ
ftr-295	125	38	non	non	ADJ
ftr-295	125	39	-	-	ADJ
ftr-295	125	40	oecd	oecd	ADJ
ftr-295	125	41	economies	economy	NOUN
ftr-295	125	42	.	.	PUNCT
ftr-295	126	1	from	from	ADP
ftr-295	126	2	its	its	PRON
ftr-295	126	3	early	early	ADJ
ftr-295	126	4	years	year	NOUN
ftr-295	126	5	,	,	PUNCT
ftr-295	126	6	the	the	DET
ftr-295	126	7	global	global	ADJ
ftr-295	126	8	forum	forum	PROPN
ftr-295	126	9	achieved	achieve	VERB
ftr-295	126	10	the	the	DET
ftr-295	126	11	development	development	NOUN
ftr-295	126	12	of	of	ADP
ftr-295	126	13	standards	standard	NOUN
ftr-295	126	14	of	of	ADP
ftr-295	126	15	transparency	transparency	NOUN
ftr-295	126	16	and	and	CCONJ
ftr-295	126	17	exchange	exchange	NOUN
ftr-295	126	18	of	of	ADP
ftr-295	126	19	information	information	NOUN
ftr-295	126	20	through	through	ADP
ftr-295	126	21	the	the	DET
ftr-295	126	22	publication	publication	NOUN
ftr-295	126	23	of	of	ADP
ftr-295	126	24	the	the	DET
ftr-295	126	25	model	model	NOUN
ftr-295	126	26	agreement	agreement	NOUN
ftr-295	126	27	on	on	ADP
ftr-295	126	28	exchange	exchange	NOUN
ftr-295	126	29	of	of	ADP
ftr-295	126	30	information	information	NOUN
ftr-295	126	31	for	for	ADP
ftr-295	126	32	tax	tax	NOUN
ftr-295	126	33	purposes	purpose	NOUN
ftr-295	126	34	in	in	ADP
ftr-295	126	35	2002	2002	NUM
ftr-295	126	36	and	and	CCONJ
ftr-295	126	37	the	the	DET
ftr-295	126	38	publication	publication	NOUN
ftr-295	126	39	of	of	ADP
ftr-295	126	40	a	a	DET
ftr-295	126	41	paper	paper	NOUN
ftr-295	126	42	setting	set	VERB
ftr-295	126	43	out	out	ADP
ftr-295	126	44	the	the	DET
ftr-295	126	45	standards	standard	NOUN
ftr-295	126	46	for	for	ADP
ftr-295	126	47	the	the	DET
ftr-295	126	48	maintenance	maintenance	NOUN
ftr-295	126	49	of	of	ADP
ftr-295	126	50	accounting	accounting	NOUN
ftr-295	126	51	records	record	NOUN
ftr-295	126	52	.	.	PUNCT
ftr-295	127	1	additionally	additionally	ADV
ftr-295	127	2	,	,	PUNCT
ftr-295	127	3	the	the	DET
ftr-295	127	4	global	global	ADJ
ftr-295	127	5	forum	forum	PROPN
ftr-295	127	6	has	have	AUX
ftr-295	127	7	,	,	PUNCT
ftr-295	127	8	since	since	SCONJ
ftr-295	127	9	2006	2006	NUM
ftr-295	127	10	,	,	PUNCT
ftr-295	127	11	produced	produce	VERB
ftr-295	127	12	annually	annually	ADV
ftr-295	127	13	an	an	DET
ftr-295	127	14	assessment	assessment	NOUN
ftr-295	127	15	of	of	ADP
ftr-295	127	16	the	the	DET
ftr-295	127	17	legal	legal	ADJ
ftr-295	127	18	and	and	CCONJ
ftr-295	127	19	administrative	administrative	ADJ
ftr-295	127	20	frameworks	framework	NOUN
ftr-295	127	21	for	for	ADP
ftr-295	127	22	transparency	transparency	NOUN
ftr-295	127	23	and	and	CCONJ
ftr-295	127	24	exchange	exchange	NOUN
ftr-295	127	25	of	of	ADP
ftr-295	127	26	information	information	NOUN
ftr-295	127	27	in	in	ADP
ftr-295	127	28	over	over	ADP
ftr-295	127	29	eighty	eighty	NUM
ftr-295	127	30	jurisdictions	jurisdiction	NOUN
ftr-295	127	31	.	.	PUNCT
ftr-295	128	1	19	19	NUM
ftr-295	128	2	in	in	ADP
ftr-295	128	3	2009	2009	NUM
ftr-295	128	4	,	,	PUNCT
ftr-295	128	5	the	the	DET
ftr-295	128	6	global	global	ADJ
ftr-295	128	7	forum	forum	PROPN
ftr-295	128	8	was	be	AUX
ftr-295	128	9	restructured	restructure	VERB
ftr-295	128	10	and	and	CCONJ
ftr-295	128	11	strengthened	strengthen	VERB
ftr-295	128	12	as	as	ADP
ftr-295	128	13	a	a	DET
ftr-295	128	14	result	result	NOUN
ftr-295	128	15	of	of	ADP
ftr-295	128	16	the	the	DET
ftr-295	128	17	g20	g20	NOUN
ftr-295	128	18	’s	’s	PART
ftr-295	128	19	pressure	pressure	NOUN
ftr-295	128	20	to	to	PART
ftr-295	128	21	implement	implement	VERB
ftr-295	128	22	standards	standard	NOUN
ftr-295	128	23	of	of	ADP
ftr-295	128	24	transparency	transparency	NOUN
ftr-295	128	25	and	and	CCONJ
ftr-295	128	26	exchange	exchange	NOUN
ftr-295	128	27	of	of	ADP
ftr-295	128	28	information	information	NOUN
ftr-295	128	29	.	.	PUNCT
ftr-295	129	1	20	20	NUM
ftr-295	129	2	the	the	DET
ftr-295	129	3	oecd	oecd	PROPN
ftr-295	129	4	’s	’s	PART
ftr-295	129	5	tax	tax	NOUN
ftr-295	129	6	transparency	transparency	NOUN
ftr-295	129	7	agenda	agenda	NOUN
ftr-295	129	8	,	,	PUNCT
ftr-295	129	9	adopted	adopt	VERB
ftr-295	129	10	17	17	NUM
ftr-295	129	11	.	.	PUNCT
ftr-295	130	1	see	see	VERB
ftr-295	130	2	wouters	wouter	NOUN
ftr-295	130	3	&	&	CCONJ
ftr-295	130	4	meuwissen	meuwissen	PROPN
ftr-295	130	5	,	,	PUNCT
ftr-295	130	6	global	global	ADJ
ftr-295	130	7	tax	tax	NOUN
ftr-295	130	8	governance	governance	NOUN
ftr-295	130	9	,	,	PUNCT
ftr-295	130	10	supra	supra	PROPN
ftr-295	130	11	note	note	NOUN
ftr-295	130	12	10	10	NUM
ftr-295	130	13	,	,	PUNCT
ftr-295	130	14	at	at	ADP
ftr-295	130	15	10	10	NUM
ftr-295	130	16	.	.	PUNCT
ftr-295	131	1	see	see	VERB
ftr-295	131	2	also	also	ADV
ftr-295	131	3	christians	christian	NOUN
ftr-295	131	4	,	,	PUNCT
ftr-295	131	5	taxation	taxation	NOUN
ftr-295	131	6	in	in	ADP
ftr-295	131	7	a	a	DET
ftr-295	131	8	time	time	NOUN
ftr-295	131	9	of	of	ADP
ftr-295	131	10	crisis	crisis	NOUN
ftr-295	131	11	,	,	PUNCT
ftr-295	131	12	supra	supra	PROPN
ftr-295	131	13	note	note	NOUN
ftr-295	131	14	10	10	NUM
ftr-295	131	15	,	,	PUNCT
ftr-295	131	16	at	at	ADP
ftr-295	131	17	29	29	NUM
ftr-295	131	18	.	.	PUNCT
ftr-295	131	19	18	18	NUM
ftr-295	131	20	.	.	PUNCT
ftr-295	132	1	i	i	PRON
ftr-295	132	2	d.	d.	PROPN
ftr-295	132	3	see	see	VERB
ftr-295	132	4	also	also	ADV
ftr-295	132	5	eccleston	eccleston	PROPN
ftr-295	132	6	,	,	PUNCT
ftr-295	132	7	handmaiden	handmaiden	VERB
ftr-295	132	8	to	to	ADP
ftr-295	132	9	the	the	DET
ftr-295	132	10	g20	g20	NOUN
ftr-295	132	11	,	,	PUNCT
ftr-295	132	12	supra	supra	PROPN
ftr-295	132	13	note	note	PROPN
ftr-295	132	14	14	14	NUM
ftr-295	132	15	,	,	PUNCT
ftr-295	132	16	at	at	ADP
ftr-295	132	17	4	4	NUM
ftr-295	132	18	.	.	PUNCT
ftr-295	133	1	the	the	DET
ftr-295	133	2	paper	paper	NOUN
ftr-295	133	3	contends	contend	VERB
ftr-295	133	4	that	that	SCONJ
ftr-295	133	5	there	there	PRON
ftr-295	133	6	are	be	VERB
ftr-295	133	7	potential	potential	ADJ
ftr-295	133	8	benefits	benefit	NOUN
ftr-295	133	9	to	to	ADP
ftr-295	133	10	closer	close	ADJ
ftr-295	133	11	coordination	coordination	NOUN
ftr-295	133	12	between	between	ADP
ftr-295	133	13	the	the	DET
ftr-295	133	14	oecd	oecd	PROPN
ftr-295	133	15	and	and	CCONJ
ftr-295	133	16	the	the	DET
ftr-295	133	17	g20	g20	NOUN
ftr-295	133	18	on	on	ADP
ftr-295	133	19	international	international	ADJ
ftr-295	133	20	tax	tax	NOUN
ftr-295	133	21	issues	issue	NOUN
ftr-295	133	22	:	:	PUNCT
ftr-295	133	23	the	the	DET
ftr-295	133	24	latter	latter	ADJ
ftr-295	133	25	’s	’s	PART
ftr-295	133	26	high	high	ADJ
ftr-295	133	27	profile	profile	NOUN
ftr-295	133	28	support	support	NOUN
ftr-295	133	29	of	of	ADP
ftr-295	133	30	the	the	DET
ftr-295	133	31	oecd	oecd	PROPN
ftr-295	133	32	’s	’s	PART
ftr-295	133	33	agenda	agenda	NOUN
ftr-295	133	34	represents	represent	VERB
ftr-295	133	35	a	a	DET
ftr-295	133	36	stronger	strong	ADJ
ftr-295	133	37	political	political	ADJ
ftr-295	133	38	commitment	commitment	NOUN
ftr-295	133	39	,	,	PUNCT
ftr-295	133	40	thus	thus	ADV
ftr-295	133	41	making	make	VERB
ftr-295	133	42	it	it	PRON
ftr-295	133	43	less	less	ADV
ftr-295	133	44	likely	likely	ADJ
ftr-295	133	45	that	that	SCONJ
ftr-295	133	46	oecd	oecd	PROPN
ftr-295	133	47	member	member	NOUN
ftr-295	133	48	states	state	NOUN
ftr-295	133	49	will	will	AUX
ftr-295	133	50	veto	veto	VERB
ftr-295	133	51	the	the	DET
ftr-295	133	52	g20	g20	NOUN
ftr-295	133	53	’s	’s	PART
ftr-295	133	54	agenda	agenda	NOUN
ftr-295	133	55	in	in	ADP
ftr-295	133	56	the	the	DET
ftr-295	133	57	face	face	NOUN
ftr-295	133	58	of	of	ADP
ftr-295	133	59	domestic	domestic	ADJ
ftr-295	133	60	political	political	ADJ
ftr-295	133	61	pressures	pressure	NOUN
ftr-295	133	62	.	.	PUNCT
ftr-295	134	1	furthermore	furthermore	ADV
ftr-295	134	2	,	,	PUNCT
ftr-295	134	3	this	this	DET
ftr-295	134	4	strong	strong	ADJ
ftr-295	134	5	commitment	commitment	NOUN
ftr-295	134	6	would	would	AUX
ftr-295	134	7	probably	probably	ADV
ftr-295	134	8	result	result	VERB
ftr-295	134	9	in	in	ADP
ftr-295	134	10	specific	specific	ADJ
ftr-295	134	11	funding	funding	NOUN
ftr-295	134	12	to	to	ADP
ftr-295	134	13	the	the	DET
ftr-295	134	14	oecd	oecd	PROPN
ftr-295	134	15	to	to	PART
ftr-295	134	16	support	support	VERB
ftr-295	134	17	the	the	DET
ftr-295	134	18	agenda	agenda	NOUN
ftr-295	134	19	and	and	CCONJ
ftr-295	134	20	fund	fund	VERB
ftr-295	134	21	its	its	PRON
ftr-295	134	22	implementation	implementation	NOUN
ftr-295	134	23	and	and	CCONJ
ftr-295	134	24	enforcement	enforcement	NOUN
ftr-295	134	25	.	.	PUNCT
ftr-295	135	1	19	19	NUM
ftr-295	135	2	.	.	X
ftr-295	135	3	see	see	VERB
ftr-295	135	4	about	about	ADP
ftr-295	135	5	the	the	DET
ftr-295	135	6	global	global	PROPN
ftr-295	135	7	forum	forum	PROPN
ftr-295	135	8	,	,	PUNCT
ftr-295	135	9	oecd.org	oecd.org	X
ftr-295	135	10	(	(	PUNCT
ftr-295	135	11	august	august	PROPN
ftr-295	135	12	10	10	NUM
ftr-295	135	13	,	,	PUNCT
ftr-295	135	14	2013	2013	NUM
ftr-295	135	15	)	)	PUNCT
ftr-295	135	16	,	,	PUNCT
ftr-295	136	1	http://www.oecd.ort/document/33/0,3746,en_2151361_4384757_44200609_1_1_1	http://www.oecd.ort/document/33/0,3746,en_2151361_4384757_44200609_1_1_1	PROPN
ftr-295	136	2	_	_	NOUN
ftr-295	136	3	1,00.html	1,00.html	NUM
ftr-295	136	4	.	.	PROPN
ftr-295	136	5	20	20	NUM
ftr-295	136	6	.	.	PUNCT
ftr-295	137	1	see	see	VERB
ftr-295	137	2	organisation	organisation	NOUN
ftr-295	137	3	for	for	ADP
ftr-295	137	4	economic	economic	ADJ
ftr-295	137	5	co	co	NOUN
ftr-295	137	6	-	-	NOUN
ftr-295	137	7	operation	operation	NOUN
ftr-295	137	8	and	and	CCONJ
ftr-295	137	9	development	development	NOUN
ftr-295	137	10	,	,	PUNCT
ftr-295	137	11	oecd	oecd	PROPN
ftr-295	137	12	’s	’s	PART
ftr-295	137	13	current	current	ADJ
ftr-295	137	14	tax	tax	NOUN
ftr-295	137	15	agenda	agenda	NOUN
ftr-295	137	16	,	,	PUNCT
ftr-295	137	17	102–104	102–104	NUM
ftr-295	137	18	(	(	PUNCT
ftr-295	137	19	2010	2010	NUM
ftr-295	137	20	)	)	PUNCT
ftr-295	137	21	,	,	PUNCT
ftr-295	138	1	http://www.uscib.org/docs/ctpa	http://www.uscib.org/docs/ctpa	NOUN
ftr-295	138	2	_	_	SYM
ftr-295	138	3	brochure_june_2010.pdf	brochure_june_2010.pdf	NOUN
ftr-295	138	4	:	:	PUNCT
ftr-295	138	5	64	64	NUM
ftr-295	138	6	florida	florida	PROPN
ftr-295	138	7	tax	tax	NOUN
ftr-295	138	8	review	review	NOUN
ftr-295	138	9	[	[	X
ftr-295	138	10	vol	vol	NOUN
ftr-295	138	11	.	.	PUNCT
ftr-295	139	1	15:2	15:2	NOUN
ftr-295	139	2	through	through	ADP
ftr-295	139	3	the	the	DET
ftr-295	139	4	global	global	PROPN
ftr-295	139	5	forum	forum	PROPN
ftr-295	139	6	,	,	PUNCT
ftr-295	139	7	had	have	VERB
ftr-295	139	8	little	little	ADJ
ftr-295	139	9	effect	effect	NOUN
ftr-295	139	10	prior	prior	ADV
ftr-295	139	11	to	to	ADP
ftr-295	139	12	the	the	DET
ftr-295	139	13	g20	g20	NOUN
ftr-295	139	14	’s	’s	PART
ftr-295	139	15	involvement	involvement	NOUN
ftr-295	139	16	.	.	PUNCT
ftr-295	140	1	as	as	ADP
ftr-295	140	2	of	of	ADP
ftr-295	140	3	2006	2006	NUM
ftr-295	140	4	only	only	ADV
ftr-295	140	5	eleven	eleven	NUM
ftr-295	140	6	tax	tax	NOUN
ftr-295	140	7	information	information	NOUN
ftr-295	140	8	exchange	exchange	NOUN
ftr-295	140	9	agreements	agreement	NOUN
ftr-295	140	10	[	[	X
ftr-295	140	11	hereinafter	hereinafter	NOUN
ftr-295	140	12	“	"	PUNCT
ftr-295	140	13	tie	tie	NOUN
ftr-295	140	14	agreements	agreement	NOUN
ftr-295	140	15	”	"	PUNCT
ftr-295	140	16	]	]	PUNCT
ftr-295	140	17	were	be	AUX
ftr-295	140	18	signed	sign	VERB
ftr-295	140	19	,	,	PUNCT
ftr-295	140	20	whereas	whereas	SCONJ
ftr-295	140	21	by	by	ADP
ftr-295	140	22	2012	2012	NUM
ftr-295	140	23	more	more	ADJ
ftr-295	140	24	than	than	ADP
ftr-295	140	25	800	800	NUM
ftr-295	140	26	tie	tie	NOUN
ftr-295	140	27	agreements	agreement	NOUN
ftr-295	140	28	were	be	AUX
ftr-295	140	29	signed	sign	VERB
ftr-295	140	30	.	.	PUNCT
ftr-295	141	1	21	21	NUM
ftr-295	141	2	in	in	ADP
ftr-295	141	3	order	order	NOUN
ftr-295	141	4	to	to	PART
ftr-295	141	5	strengthen	strengthen	VERB
ftr-295	141	6	the	the	DET
ftr-295	141	7	implementation	implementation	NOUN
ftr-295	141	8	of	of	ADP
ftr-295	141	9	these	these	DET
ftr-295	141	10	standards	standard	NOUN
ftr-295	141	11	,	,	PUNCT
ftr-295	141	12	in	in	ADP
ftr-295	141	13	2010	2010	NUM
ftr-295	141	14	,	,	PUNCT
ftr-295	141	15	the	the	DET
ftr-295	141	16	global	global	ADJ
ftr-295	141	17	forum	forum	PROPN
ftr-295	141	18	launched	launch	VERB
ftr-295	141	19	a	a	DET
ftr-295	141	20	peer	peer	NOUN
ftr-295	141	21	review	review	NOUN
ftr-295	141	22	process	process	NOUN
ftr-295	141	23	including	include	VERB
ftr-295	141	24	a	a	DET
ftr-295	141	25	review	review	NOUN
ftr-295	141	26	of	of	ADP
ftr-295	141	27	each	each	DET
ftr-295	141	28	jurisdiction	jurisdiction	NOUN
ftr-295	141	29	’s	’s	PART
ftr-295	141	30	legal	legal	ADJ
ftr-295	141	31	and	and	CCONJ
ftr-295	141	32	regulatory	regulatory	ADJ
ftr-295	141	33	framework	framework	NOUN
ftr-295	141	34	for	for	ADP
ftr-295	141	35	transparency	transparency	NOUN
ftr-295	141	36	and	and	CCONJ
ftr-295	141	37	the	the	DET
ftr-295	141	38	exchange	exchange	NOUN
ftr-295	141	39	of	of	ADP
ftr-295	141	40	information	information	NOUN
ftr-295	141	41	for	for	ADP
ftr-295	141	42	tax	tax	NOUN
ftr-295	141	43	purposes	purpose	NOUN
ftr-295	141	44	and	and	CCONJ
ftr-295	141	45	a	a	DET
ftr-295	141	46	survey	survey	NOUN
ftr-295	141	47	concerning	concern	VERB
ftr-295	141	48	the	the	DET
ftr-295	141	49	practical	practical	ADJ
ftr-295	141	50	implementation	implementation	NOUN
ftr-295	141	51	of	of	ADP
ftr-295	141	52	those	those	DET
ftr-295	141	53	standards	standard	NOUN
ftr-295	141	54	.	.	PUNCT
ftr-295	142	1	22	22	NUM
ftr-295	142	2	this	this	PRON
ftr-295	142	3	demonstrates	demonstrate	VERB
ftr-295	142	4	that	that	SCONJ
ftr-295	142	5	while	while	SCONJ
ftr-295	142	6	the	the	DET
ftr-295	142	7	oecd	oecd	PROPN
ftr-295	142	8	can	can	AUX
ftr-295	142	9	set	set	VERB
ftr-295	142	10	the	the	DET
ftr-295	142	11	agenda	agenda	NOUN
ftr-295	142	12	on	on	ADP
ftr-295	142	13	issues	issue	NOUN
ftr-295	142	14	so	so	ADV
ftr-295	142	15	long	long	ADV
ftr-295	142	16	as	as	SCONJ
ftr-295	142	17	they	they	PRON
ftr-295	142	18	are	be	AUX
ftr-295	142	19	not	not	PART
ftr-295	142	20	very	very	ADV
ftr-295	142	21	contentious	contentious	ADJ
ftr-295	142	22	,	,	PUNCT
ftr-295	142	23	it	it	PRON
ftr-295	142	24	lacks	lack	VERB
ftr-295	142	25	the	the	DET
ftr-295	142	26	ability	ability	NOUN
ftr-295	142	27	to	to	PART
ftr-295	142	28	effectively	effectively	ADV
ftr-295	142	29	promote	promote	VERB
ftr-295	142	30	its	its	PRON
ftr-295	142	31	policy	policy	NOUN
ftr-295	142	32	proposals	proposal	NOUN
ftr-295	142	33	,	,	PUNCT
ftr-295	142	34	whereas	whereas	SCONJ
ftr-295	142	35	the	the	DET
ftr-295	142	36	g20	g20	NOUN
ftr-295	142	37	has	have	AUX
ftr-295	142	38	been	be	AUX
ftr-295	142	39	much	much	ADV
ftr-295	142	40	more	more	ADV
ftr-295	142	41	effective	effective	ADJ
ftr-295	142	42	in	in	ADP
ftr-295	142	43	promoting	promote	VERB
ftr-295	142	44	the	the	DET
ftr-295	142	45	oecd	oecd	PROPN
ftr-295	142	46	’s	’s	PART
ftr-295	142	47	agenda	agenda	NOUN
ftr-295	142	48	.	.	PUNCT
ftr-295	143	1	however	however	ADV
ftr-295	143	2	,	,	PUNCT
ftr-295	143	3	the	the	DET
ftr-295	143	4	g20	g20	NOUN
ftr-295	143	5	depended	depend	VERB
ftr-295	143	6	on	on	ADP
ftr-295	143	7	the	the	DET
ftr-295	143	8	oecd	oecd	PROPN
ftr-295	143	9	to	to	PART
ftr-295	143	10	ensure	ensure	VERB
ftr-295	143	11	implementation	implementation	NOUN
ftr-295	143	12	of	of	ADP
ftr-295	143	13	the	the	DET
ftr-295	143	14	agenda	agenda	NOUN
ftr-295	143	15	and	and	CCONJ
ftr-295	143	16	monitor	monitor	VERB
ftr-295	143	17	each	each	DET
ftr-295	143	18	jurisdiction	jurisdiction	NOUN
ftr-295	143	19	’s	’s	PART
ftr-295	143	20	compliance	compliance	NOUN
ftr-295	143	21	with	with	ADP
ftr-295	143	22	it	it	PRON
ftr-295	143	23	.	.	PUNCT
ftr-295	144	1	23	23	NUM
ftr-295	145	1	at	at	ADP
ftr-295	145	2	its	its	PRON
ftr-295	145	3	mexico	mexico	PROPN
ftr-295	145	4	meeting	meet	VERB
ftr-295	145	5	on	on	ADP
ftr-295	145	6	1	1	NUM
ftr-295	145	7	-	-	SYM
ftr-295	145	8	2	2	NUM
ftr-295	145	9	september	september	NOUN
ftr-295	145	10	2009	2009	NUM
ftr-295	145	11	,	,	PUNCT
ftr-295	145	12	178	178	NUM
ftr-295	145	13	delegates	delegate	NOUN
ftr-295	145	14	from	from	ADP
ftr-295	145	15	over	over	ADP
ftr-295	145	16	70	70	NUM
ftr-295	145	17	jurisdictions	jurisdiction	NOUN
ftr-295	145	18	and	and	CCONJ
ftr-295	145	19	international	international	ADJ
ftr-295	145	20	organizations	organization	NOUN
ftr-295	145	21	met	meet	VERB
ftr-295	145	22	to	to	PART
ftr-295	145	23	discuss	discuss	VERB
ftr-295	145	24	progress	progress	NOUN
ftr-295	145	25	made	make	VERB
ftr-295	145	26	in	in	ADP
ftr-295	145	27	implementing	implement	VERB
ftr-295	145	28	the	the	DET
ftr-295	145	29	international	international	ADJ
ftr-295	145	30	standards	standard	NOUN
ftr-295	145	31	of	of	ADP
ftr-295	145	32	transparency	transparency	NOUN
ftr-295	145	33	and	and	CCONJ
ftr-295	145	34	exchange	exchange	NOUN
ftr-295	145	35	of	of	ADP
ftr-295	145	36	information	information	NOUN
ftr-295	145	37	for	for	ADP
ftr-295	145	38	tax	tax	NOUN
ftr-295	145	39	purposes	purpose	NOUN
ftr-295	145	40	,	,	PUNCT
ftr-295	145	41	and	and	CCONJ
ftr-295	145	42	how	how	SCONJ
ftr-295	145	43	to	to	PART
ftr-295	145	44	respond	respond	VERB
ftr-295	145	45	to	to	ADP
ftr-295	145	46	the	the	DET
ftr-295	145	47	g20	g20	NOUN
ftr-295	145	48	call	call	NOUN
ftr-295	145	49	to	to	PART
ftr-295	145	50	strengthen	strengthen	VERB
ftr-295	145	51	the	the	DET
ftr-295	145	52	work	work	NOUN
ftr-295	145	53	of	of	ADP
ftr-295	145	54	the	the	DET
ftr-295	145	55	global	global	PROPN
ftr-295	145	56	forum	forum	PROPN
ftr-295	145	57	.	.	PUNCT
ftr-295	146	1	the	the	DET
ftr-295	146	2	membership	membership	NOUN
ftr-295	146	3	of	of	ADP
ftr-295	146	4	the	the	DET
ftr-295	146	5	global	global	ADJ
ftr-295	146	6	forum	forum	PROPN
ftr-295	146	7	was	be	AUX
ftr-295	146	8	expanded	expand	VERB
ftr-295	146	9	to	to	PART
ftr-295	146	10	include	include	VERB
ftr-295	146	11	more	more	ADJ
ftr-295	146	12	than	than	ADP
ftr-295	146	13	90	90	NUM
ftr-295	146	14	jurisdictions	jurisdiction	NOUN
ftr-295	146	15	,	,	PUNCT
ftr-295	146	16	including	include	VERB
ftr-295	146	17	all	all	DET
ftr-295	146	18	oecd	oecd	PROPN
ftr-295	146	19	and	and	CCONJ
ftr-295	146	20	g20	g20	NOUN
ftr-295	146	21	countries	country	NOUN
ftr-295	146	22	.	.	PUNCT
ftr-295	147	1	its	its	PRON
ftr-295	147	2	governance	governance	NOUN
ftr-295	147	3	and	and	CCONJ
ftr-295	147	4	financing	financing	NOUN
ftr-295	147	5	were	be	AUX
ftr-295	147	6	restructured	restructure	VERB
ftr-295	147	7	to	to	PART
ftr-295	147	8	ensure	ensure	VERB
ftr-295	147	9	that	that	SCONJ
ftr-295	147	10	all	all	DET
ftr-295	147	11	members	member	NOUN
ftr-295	147	12	participate	participate	VERB
ftr-295	147	13	on	on	ADP
ftr-295	147	14	an	an	DET
ftr-295	147	15	equal	equal	ADJ
ftr-295	147	16	footing	footing	NOUN
ftr-295	147	17	.	.	PUNCT
ftr-295	148	1	they	they	PRON
ftr-295	148	2	agreed	agree	VERB
ftr-295	148	3	to	to	ADP
ftr-295	148	4	a	a	DET
ftr-295	148	5	threeyear	threeyear	NOUN
ftr-295	148	6	mandate	mandate	NOUN
ftr-295	148	7	,	,	PUNCT
ftr-295	148	8	which	which	PRON
ftr-295	148	9	includes	include	VERB
ftr-295	148	10	:	:	PUNCT
ftr-295	148	11	carrying	carry	VERB
ftr-295	148	12	out	out	ADP
ftr-295	148	13	an	an	DET
ftr-295	148	14	in	in	ADP
ftr-295	148	15	-	-	PUNCT
ftr-295	148	16	depth	depth	NOUN
ftr-295	148	17	monitoring	monitoring	NOUN
ftr-295	148	18	and	and	CCONJ
ftr-295	148	19	peer	peer	NOUN
ftr-295	148	20	review	review	NOUN
ftr-295	148	21	of	of	ADP
ftr-295	148	22	the	the	DET
ftr-295	148	23	implementation	implementation	NOUN
ftr-295	148	24	of	of	ADP
ftr-295	148	25	the	the	DET
ftr-295	148	26	standards	standard	NOUN
ftr-295	148	27	of	of	ADP
ftr-295	148	28	transparency	transparency	NOUN
ftr-295	148	29	and	and	CCONJ
ftr-295	148	30	exchange	exchange	NOUN
ftr-295	148	31	of	of	ADP
ftr-295	148	32	information	information	NOUN
ftr-295	148	33	for	for	ADP
ftr-295	148	34	tax	tax	NOUN
ftr-295	148	35	purposes	purpose	NOUN
ftr-295	148	36	;	;	PUNCT
ftr-295	148	37	developing	develop	VERB
ftr-295	148	38	multilateral	multilateral	ADJ
ftr-295	148	39	instruments	instrument	NOUN
ftr-295	148	40	to	to	PART
ftr-295	148	41	speed	speed	VERB
ftr-295	148	42	up	up	ADP
ftr-295	148	43	negotiations	negotiation	NOUN
ftr-295	148	44	;	;	PUNCT
ftr-295	148	45	and	and	CCONJ
ftr-295	148	46	ensuring	ensure	VERB
ftr-295	148	47	that	that	SCONJ
ftr-295	148	48	developing	develop	VERB
ftr-295	148	49	countries	country	NOUN
ftr-295	148	50	benefit	benefit	VERB
ftr-295	148	51	from	from	ADP
ftr-295	148	52	the	the	DET
ftr-295	148	53	new	new	ADJ
ftr-295	148	54	environment	environment	NOUN
ftr-295	148	55	of	of	ADP
ftr-295	148	56	transparency	transparency	NOUN
ftr-295	148	57	.	.	PUNCT
ftr-295	149	1	21	21	NUM
ftr-295	149	2	.	.	PUNCT
ftr-295	149	3	see	see	VERB
ftr-295	149	4	organisation	organisation	NOUN
ftr-295	149	5	for	for	ADP
ftr-295	149	6	economic	economic	ADJ
ftr-295	149	7	co	co	NOUN
ftr-295	149	8	-	-	NOUN
ftr-295	149	9	operation	operation	NOUN
ftr-295	149	10	and	and	CCONJ
ftr-295	149	11	development	development	NOUN
ftr-295	149	12	,	,	PUNCT
ftr-295	149	13	global	global	ADJ
ftr-295	149	14	forum	forum	NOUN
ftr-295	149	15	on	on	ADP
ftr-295	149	16	transparency	transparency	NOUN
ftr-295	149	17	and	and	CCONJ
ftr-295	149	18	exchange	exchange	NOUN
ftr-295	149	19	of	of	ADP
ftr-295	149	20	information	information	NOUN
ftr-295	149	21	for	for	ADP
ftr-295	149	22	tax	tax	NOUN
ftr-295	149	23	purposes	purpose	NOUN
ftr-295	149	24	:	:	PUNCT
ftr-295	149	25	tax	tax	NOUN
ftr-295	149	26	transparency	transparency	NOUN
ftr-295	149	27	2012	2012	NUM
ftr-295	149	28	report	report	NOUN
ftr-295	149	29	on	on	ADP
ftr-295	149	30	progress	progress	NOUN
ftr-295	149	31	,	,	PUNCT
ftr-295	149	32	16	16	NUM
ftr-295	149	33	(	(	PUNCT
ftr-295	149	34	2012	2012	NUM
ftr-295	149	35	)	)	PUNCT
ftr-295	149	36	,	,	PUNCT
ftr-295	149	37	http://www.oecd.org/tax/	http://www.oecd.org/tax/	NOUN
ftr-295	149	38	transparency	transparency	NOUN
ftr-295	149	39	/	/	SYM
ftr-295	149	40	tax%20transparency%202012_jm%20mb%20corrections%20final.p	tax%20transparency%202012_jm%20mb%20corrections%20final.p	NUM
ftr-295	149	41	df	df	NOUN
ftr-295	149	42	)	)	PUNCT
ftr-295	149	43	.	.	PUNCT
ftr-295	150	1	see	see	VERB
ftr-295	150	2	also	also	ADV
ftr-295	150	3	tax	tax	VERB
ftr-295	150	4	information	information	NOUN
ftr-295	150	5	exchange	exchange	NOUN
ftr-295	150	6	agreements	agreement	NOUN
ftr-295	150	7	(	(	PUNCT
ftr-295	150	8	tieas	tiea	NOUN
ftr-295	150	9	)	)	PUNCT
ftr-295	150	10	,	,	PUNCT
ftr-295	150	11	oecd.org	oecd.org	X
ftr-295	150	12	(	(	PUNCT
ftr-295	150	13	august	august	PROPN
ftr-295	150	14	10	10	NUM
ftr-295	150	15	,	,	PUNCT
ftr-295	150	16	2013	2013	NUM
ftr-295	150	17	)	)	PUNCT
ftr-295	150	18	,	,	PUNCT
ftr-295	150	19	http://www.oecd.org/tax/exchange-of-tax-information/taxinformation	http://www.oecd.org/tax/exchange-of-tax-information/taxinformation	NOUN
ftr-295	150	20	exchangeagreementstieas.htm	exchangeagreementstieas.htm	X
ftr-295	150	21	(	(	PUNCT
ftr-295	150	22	providing	provide	VERB
ftr-295	150	23	a	a	DET
ftr-295	150	24	list	list	NOUN
ftr-295	150	25	of	of	ADP
ftr-295	150	26	tie	tie	NOUN
ftr-295	150	27	agreements	agreement	NOUN
ftr-295	150	28	by	by	ADP
ftr-295	150	29	date	date	NOUN
ftr-295	150	30	)	)	PUNCT
ftr-295	150	31	.	.	PUNCT
ftr-295	151	1	22	22	NUM
ftr-295	151	2	.	.	PUNCT
ftr-295	152	1	see	see	VERB
ftr-295	152	2	global	global	ADJ
ftr-295	152	3	forum	forum	PROPN
ftr-295	152	4	on	on	ADP
ftr-295	152	5	transparency	transparency	NOUN
ftr-295	152	6	and	and	CCONJ
ftr-295	152	7	exchange	exchange	NOUN
ftr-295	152	8	of	of	ADP
ftr-295	152	9	information	information	NOUN
ftr-295	152	10	for	for	ADP
ftr-295	152	11	tax	tax	NOUN
ftr-295	152	12	purposes	purpose	NOUN
ftr-295	152	13	,	,	PUNCT
ftr-295	152	14	frequently	frequently	ADV
ftr-295	152	15	asked	ask	VERB
ftr-295	152	16	questions	question	NOUN
ftr-295	152	17	,	,	PUNCT
ftr-295	152	18	oecd.org	oecd.org	X
ftr-295	152	19	(	(	PUNCT
ftr-295	152	20	august	august	PROPN
ftr-295	152	21	10	10	NUM
ftr-295	152	22	,	,	PUNCT
ftr-295	152	23	2013	2013	NUM
ftr-295	152	24	)	)	PUNCT
ftr-295	152	25	http://www.oecd.org/dataoecd/35/16/46615395.pdf	http://www.oecd.org/dataoecd/35/16/46615395.pdf	NOUN
ftr-295	152	26	.	.	PUNCT
ftr-295	153	1	23	23	NUM
ftr-295	153	2	.	.	PUNCT
ftr-295	154	1	it	it	PRON
ftr-295	154	2	may	may	AUX
ftr-295	154	3	be	be	AUX
ftr-295	154	4	argued	argue	VERB
ftr-295	154	5	that	that	SCONJ
ftr-295	154	6	the	the	DET
ftr-295	154	7	g20	g20	NOUN
ftr-295	154	8	and	and	CCONJ
ftr-295	154	9	the	the	DET
ftr-295	154	10	oecd	oecd	PROPN
ftr-295	154	11	could	could	AUX
ftr-295	154	12	be	be	AUX
ftr-295	154	13	tougher	tough	ADJ
ftr-295	154	14	in	in	ADP
ftr-295	154	15	their	their	PRON
ftr-295	154	16	current	current	ADJ
ftr-295	154	17	efforts	effort	NOUN
ftr-295	154	18	,	,	PUNCT
ftr-295	154	19	as	as	SCONJ
ftr-295	154	20	they	they	PRON
ftr-295	154	21	do	do	AUX
ftr-295	154	22	not	not	PART
ftr-295	154	23	require	require	VERB
ftr-295	154	24	imposing	impose	VERB
ftr-295	154	25	automatic	automatic	ADJ
ftr-295	154	26	information	information	NOUN
ftr-295	154	27	exchange	exchange	NOUN
ftr-295	154	28	or	or	CCONJ
ftr-295	154	29	closing	close	VERB
ftr-295	154	30	down	down	ADP
ftr-295	154	31	tax	tax	NOUN
ftr-295	154	32	havens	haven	NOUN
ftr-295	154	33	,	,	PUNCT
ftr-295	154	34	but	but	CCONJ
ftr-295	154	35	only	only	ADV
ftr-295	154	36	seek	seek	VERB
ftr-295	154	37	“	"	PUNCT
ftr-295	154	38	information	information	NOUN
ftr-295	154	39	exchange	exchange	NOUN
ftr-295	154	40	upon	upon	SCONJ
ftr-295	154	41	request	request	NOUN
ftr-295	154	42	,	,	PUNCT
ftr-295	154	43	”	"	PUNCT
ftr-295	154	44	2014	2014	NUM
ftr-295	154	45	]	]	PUNCT
ftr-295	154	46	the	the	DET
ftr-295	154	47	unruly	unruly	ADJ
ftr-295	154	48	world	world	NOUN
ftr-295	154	49	of	of	ADP
ftr-295	154	50	tax	tax	NOUN
ftr-295	154	51	65	65	NUM
ftr-295	154	52	the	the	DET
ftr-295	154	53	oecd	oecd	PROPN
ftr-295	154	54	recently	recently	ADV
ftr-295	154	55	presented	present	VERB
ftr-295	154	56	to	to	ADP
ftr-295	154	57	the	the	DET
ftr-295	154	58	g20	g20	NOUN
ftr-295	154	59	an	an	DET
ftr-295	154	60	action	action	NOUN
ftr-295	154	61	plan	plan	NOUN
ftr-295	154	62	on	on	ADP
ftr-295	154	63	base	base	NOUN
ftr-295	154	64	erosion	erosion	NOUN
ftr-295	154	65	and	and	CCONJ
ftr-295	154	66	profit	profit	NOUN
ftr-295	154	67	shifting	shift	VERB
ftr-295	154	68	[	[	X
ftr-295	154	69	hereinafter	hereinafter	NOUN
ftr-295	154	70	“	"	PUNCT
ftr-295	154	71	action	action	NOUN
ftr-295	154	72	plan”]—a	plan”]—a	ADV
ftr-295	154	73	plan	plan	VERB
ftr-295	154	74	to	to	PART
ftr-295	154	75	reformulate	reformulate	VERB
ftr-295	154	76	international	international	ADJ
ftr-295	154	77	tax	tax	NOUN
ftr-295	154	78	standards	standard	NOUN
ftr-295	154	79	in	in	ADP
ftr-295	154	80	order	order	NOUN
ftr-295	154	81	to	to	PART
ftr-295	154	82	reduce	reduce	VERB
ftr-295	154	83	tax	tax	NOUN
ftr-295	154	84	avoidance	avoidance	NOUN
ftr-295	154	85	opportunities	opportunity	NOUN
ftr-295	154	86	for	for	ADP
ftr-295	154	87	multinational	multinational	ADJ
ftr-295	154	88	corporations	corporation	NOUN
ftr-295	154	89	.	.	PUNCT
ftr-295	155	1	24	24	NUM
ftr-295	155	2	the	the	DET
ftr-295	155	3	action	action	NOUN
ftr-295	155	4	plan	plan	NOUN
ftr-295	155	5	identifies	identify	VERB
ftr-295	155	6	weaknesses	weakness	NOUN
ftr-295	155	7	in	in	ADP
ftr-295	155	8	the	the	DET
ftr-295	155	9	current	current	ADJ
ftr-295	155	10	framework	framework	NOUN
ftr-295	155	11	and	and	CCONJ
ftr-295	155	12	sets	set	VERB
ftr-295	155	13	a	a	DET
ftr-295	155	14	timeline	timeline	NOUN
ftr-295	155	15	for	for	ADP
ftr-295	155	16	the	the	DET
ftr-295	155	17	development	development	NOUN
ftr-295	155	18	of	of	ADP
ftr-295	155	19	new	new	ADJ
ftr-295	155	20	standards	standard	NOUN
ftr-295	155	21	for	for	ADP
ftr-295	155	22	each	each	DET
ftr-295	155	23	recommended	recommend	VERB
ftr-295	155	24	plan	plan	NOUN
ftr-295	155	25	of	of	ADP
ftr-295	155	26	action	action	NOUN
ftr-295	155	27	.	.	PUNCT
ftr-295	156	1	this	this	PRON
ftr-295	156	2	is	be	AUX
ftr-295	156	3	an	an	DET
ftr-295	156	4	ambitious	ambitious	ADJ
ftr-295	156	5	plan	plan	NOUN
ftr-295	156	6	,	,	PUNCT
ftr-295	156	7	both	both	CCONJ
ftr-295	156	8	with	with	ADP
ftr-295	156	9	regard	regard	NOUN
ftr-295	156	10	to	to	ADP
ftr-295	156	11	its	its	PRON
ftr-295	156	12	scope	scope	NOUN
ftr-295	156	13	and	and	CCONJ
ftr-295	156	14	its	its	PRON
ftr-295	156	15	goal	goal	NOUN
ftr-295	156	16	of	of	ADP
ftr-295	156	17	achieving	achieve	VERB
ftr-295	156	18	consensus	consensus	NOUN
ftr-295	156	19	on	on	ADP
ftr-295	156	20	many	many	ADJ
ftr-295	156	21	sensitive	sensitive	ADJ
ftr-295	156	22	issues	issue	NOUN
ftr-295	156	23	.	.	PUNCT
ftr-295	157	1	the	the	DET
ftr-295	157	2	oecd	oecd	PROPN
ftr-295	157	3	notes	note	VERB
ftr-295	157	4	that	that	SCONJ
ftr-295	157	5	“	"	PUNCT
ftr-295	157	6	[	[	X
ftr-295	157	7	i]naction	i]naction	NOUN
ftr-295	157	8	in	in	ADP
ftr-295	157	9	this	this	DET
ftr-295	157	10	area	area	NOUN
ftr-295	157	11	would	would	AUX
ftr-295	157	12	likely	likely	ADV
ftr-295	157	13	result	result	VERB
ftr-295	157	14	in	in	ADP
ftr-295	157	15	some	some	DET
ftr-295	157	16	governments	government	NOUN
ftr-295	157	17	losing	lose	VERB
ftr-295	157	18	corporate	corporate	ADJ
ftr-295	157	19	tax	tax	NOUN
ftr-295	157	20	revenue	revenue	NOUN
ftr-295	157	21	,	,	PUNCT
ftr-295	157	22	the	the	DET
ftr-295	157	23	emergence	emergence	NOUN
ftr-295	157	24	of	of	ADP
ftr-295	157	25	competing	compete	VERB
ftr-295	157	26	sets	set	NOUN
ftr-295	157	27	of	of	ADP
ftr-295	157	28	international	international	ADJ
ftr-295	157	29	standards	standard	NOUN
ftr-295	157	30	,	,	PUNCT
ftr-295	157	31	and	and	CCONJ
ftr-295	157	32	the	the	DET
ftr-295	157	33	replacement	replacement	NOUN
ftr-295	157	34	of	of	ADP
ftr-295	157	35	the	the	DET
ftr-295	157	36	current	current	ADJ
ftr-295	157	37	consensus	consensus	NOUN
ftr-295	157	38	-	-	PUNCT
ftr-295	157	39	based	base	VERB
ftr-295	157	40	framework	framework	NOUN
ftr-295	157	41	by	by	ADP
ftr-295	157	42	unilateral	unilateral	ADJ
ftr-295	157	43	measures	measure	NOUN
ftr-295	157	44	,	,	PUNCT
ftr-295	157	45	which	which	PRON
ftr-295	157	46	could	could	AUX
ftr-295	157	47	lead	lead	VERB
ftr-295	157	48	to	to	ADP
ftr-295	157	49	global	global	ADJ
ftr-295	157	50	tax	tax	NOUN
ftr-295	157	51	chaos	chaos	NOUN
ftr-295	157	52	marked	mark	VERB
ftr-295	157	53	by	by	ADP
ftr-295	157	54	the	the	DET
ftr-295	157	55	massive	massive	ADJ
ftr-295	157	56	re	re	NOUN
ftr-295	157	57	-	-	NOUN
ftr-295	157	58	emergence	emergence	NOUN
ftr-295	157	59	of	of	ADP
ftr-295	157	60	double	double	ADJ
ftr-295	157	61	taxation	taxation	NOUN
ftr-295	157	62	.	.	PUNCT
ftr-295	158	1	“	"	PUNCT
ftr-295	158	2	in	in	ADP
ftr-295	158	3	fact	fact	NOUN
ftr-295	158	4	,	,	PUNCT
ftr-295	158	5	if	if	SCONJ
ftr-295	158	6	the	the	DET
ftr-295	158	7	action	action	NOUN
ftr-295	158	8	plan	plan	VERB
ftr-295	158	9	fails	fail	VERB
ftr-295	158	10	to	to	PART
ftr-295	158	11	develop	develop	VERB
ftr-295	158	12	effective	effective	ADJ
ftr-295	158	13	solutions	solution	NOUN
ftr-295	158	14	in	in	ADP
ftr-295	158	15	a	a	DET
ftr-295	158	16	timely	timely	ADJ
ftr-295	158	17	manner	manner	NOUN
ftr-295	158	18	,	,	PUNCT
ftr-295	158	19	some	some	DET
ftr-295	158	20	countries	country	NOUN
ftr-295	158	21	may	may	AUX
ftr-295	158	22	be	be	AUX
ftr-295	158	23	persuaded	persuade	VERB
ftr-295	158	24	to	to	PART
ftr-295	158	25	take	take	VERB
ftr-295	158	26	unilateral	unilateral	ADJ
ftr-295	158	27	action	action	NOUN
ftr-295	158	28	for	for	ADP
ftr-295	158	29	protecting	protect	VERB
ftr-295	158	30	their	their	PRON
ftr-295	158	31	tax	tax	NOUN
ftr-295	158	32	base	base	NOUN
ftr-295	158	33	,	,	PUNCT
ftr-295	158	34	resulting	result	VERB
ftr-295	158	35	in	in	ADP
ftr-295	158	36	avoidable	avoidable	ADJ
ftr-295	158	37	uncertainty	uncertainty	NOUN
ftr-295	158	38	and	and	CCONJ
ftr-295	158	39	unrelieved	unrelieved	ADJ
ftr-295	158	40	double	double	ADJ
ftr-295	158	41	taxation	taxation	NOUN
ftr-295	158	42	.	.	PUNCT
ftr-295	159	1	it	it	PRON
ftr-295	159	2	is	be	AUX
ftr-295	159	3	therefore	therefore	ADV
ftr-295	159	4	critical	critical	ADJ
ftr-295	159	5	that	that	SCONJ
ftr-295	159	6	governments	government	NOUN
ftr-295	159	7	achieve	achieve	VERB
ftr-295	159	8	consensus	consensus	NOUN
ftr-295	159	9	on	on	ADP
ftr-295	159	10	actions	action	NOUN
ftr-295	159	11	that	that	PRON
ftr-295	159	12	would	would	AUX
ftr-295	159	13	deal	deal	VERB
ftr-295	159	14	with	with	ADP
ftr-295	159	15	the	the	DET
ftr-295	159	16	above	above	ADJ
ftr-295	159	17	weaknesses	weakness	NOUN
ftr-295	159	18	.	.	PUNCT
ftr-295	159	19	”	"	PUNCT
ftr-295	160	1	25	25	NUM
ftr-295	160	2	although	although	SCONJ
ftr-295	160	3	it	it	PRON
ftr-295	160	4	remains	remain	VERB
ftr-295	160	5	the	the	DET
ftr-295	160	6	most	most	ADV
ftr-295	160	7	significant	significant	ADJ
ftr-295	160	8	international	international	ADJ
ftr-295	160	9	forum	forum	NOUN
ftr-295	160	10	in	in	ADP
ftr-295	160	11	the	the	DET
ftr-295	160	12	field	field	NOUN
ftr-295	160	13	of	of	ADP
ftr-295	160	14	tax	tax	NOUN
ftr-295	160	15	policy	policy	NOUN
ftr-295	160	16	coordination	coordination	NOUN
ftr-295	160	17	,	,	PUNCT
ftr-295	160	18	the	the	DET
ftr-295	160	19	oecd	oecd	PROPN
ftr-295	160	20	suffers	suffer	VERB
ftr-295	160	21	from	from	ADP
ftr-295	160	22	substantial	substantial	ADJ
ftr-295	160	23	limitations	limitation	NOUN
ftr-295	160	24	in	in	ADP
ftr-295	160	25	its	its	PRON
ftr-295	160	26	efforts	effort	NOUN
ftr-295	160	27	to	to	PART
ftr-295	160	28	lead	lead	VERB
ftr-295	160	29	international	international	ADJ
ftr-295	160	30	reforms	reform	NOUN
ftr-295	160	31	in	in	ADP
ftr-295	160	32	this	this	DET
ftr-295	160	33	field	field	NOUN
ftr-295	160	34	.	.	PUNCT
ftr-295	161	1	first	first	ADV
ftr-295	161	2	,	,	PUNCT
ftr-295	161	3	oecd	oecd	PROPN
ftr-295	161	4	decision	decision	NOUN
ftr-295	161	5	-	-	PUNCT
ftr-295	161	6	making	making	NOUN
ftr-295	161	7	is	be	AUX
ftr-295	161	8	based	base	VERB
ftr-295	161	9	on	on	ADP
ftr-295	161	10	consensus	consensus	NOUN
ftr-295	161	11	among	among	ADP
ftr-295	161	12	thirty	thirty	NUM
ftr-295	161	13	-	-	PUNCT
ftr-295	161	14	four	four	NUM
ftr-295	161	15	member	member	NOUN
ftr-295	161	16	states	state	NOUN
ftr-295	161	17	.	.	PUNCT
ftr-295	162	1	naturally	naturally	ADV
ftr-295	162	2	,	,	PUNCT
ftr-295	162	3	these	these	DET
ftr-295	162	4	countries	country	NOUN
ftr-295	162	5	have	have	VERB
ftr-295	162	6	different	different	ADJ
ftr-295	162	7	interests	interest	NOUN
ftr-295	162	8	,	,	PUNCT
ftr-295	162	9	different	different	ADJ
ftr-295	162	10	economic	economic	ADJ
ftr-295	162	11	characteristics	characteristic	NOUN
ftr-295	162	12	,	,	PUNCT
ftr-295	162	13	and	and	CCONJ
ftr-295	162	14	different	different	ADJ
ftr-295	162	15	tax	tax	NOUN
ftr-295	162	16	systems	system	NOUN
ftr-295	162	17	.	.	PUNCT
ftr-295	163	1	as	as	SCONJ
ftr-295	163	2	is	be	AUX
ftr-295	163	3	the	the	DET
ftr-295	163	4	case	case	NOUN
ftr-295	163	5	in	in	ADP
ftr-295	163	6	other	other	ADJ
ftr-295	163	7	multilateral	multilateral	ADJ
ftr-295	163	8	forums	forum	NOUN
ftr-295	163	9	,	,	PUNCT
ftr-295	163	10	oecd	oecd	PROPN
ftr-295	163	11	decisions	decision	NOUN
ftr-295	163	12	and	and	CCONJ
ftr-295	163	13	policies	policy	NOUN
ftr-295	163	14	tend	tend	VERB
ftr-295	163	15	to	to	PART
ftr-295	163	16	reflect	reflect	VERB
ftr-295	163	17	the	the	DET
ftr-295	163	18	lowest	low	ADJ
ftr-295	163	19	common	common	ADJ
ftr-295	163	20	denominator	denominator	NOUN
ftr-295	163	21	that	that	PRON
ftr-295	163	22	its	its	PRON
ftr-295	163	23	members	member	NOUN
ftr-295	163	24	can	can	AUX
ftr-295	163	25	agree	agree	VERB
ftr-295	163	26	upon	upon	SCONJ
ftr-295	163	27	.	.	PUNCT
ftr-295	164	1	although	although	SCONJ
ftr-295	164	2	it	it	PRON
ftr-295	164	3	is	be	AUX
ftr-295	164	4	desirable	desirable	ADJ
ftr-295	164	5	to	to	PART
ftr-295	164	6	achieve	achieve	VERB
ftr-295	164	7	policy	policy	NOUN
ftr-295	164	8	goals	goal	NOUN
ftr-295	164	9	by	by	ADP
ftr-295	164	10	broad	broad	ADJ
ftr-295	164	11	acceptance	acceptance	NOUN
ftr-295	164	12	,	,	PUNCT
ftr-295	164	13	partial	partial	ADJ
ftr-295	164	14	cooperation	cooperation	NOUN
ftr-295	164	15	among	among	ADP
ftr-295	164	16	some	some	DET
ftr-295	164	17	members	member	NOUN
ftr-295	164	18	may	may	AUX
ftr-295	164	19	be	be	AUX
ftr-295	164	20	better	well	ADJ
ftr-295	164	21	than	than	ADP
ftr-295	164	22	a	a	DET
ftr-295	164	23	stalemate	stalemate	NOUN
ftr-295	164	24	.	.	PUNCT
ftr-295	165	1	however	however	ADV
ftr-295	165	2	,	,	PUNCT
ftr-295	165	3	oecd	oecd	PROPN
ftr-295	165	4	rules	rule	NOUN
ftr-295	165	5	of	of	ADP
ftr-295	165	6	procedure	procedure	NOUN
ftr-295	165	7	do	do	AUX
ftr-295	165	8	not	not	PART
ftr-295	165	9	provide	provide	VERB
ftr-295	165	10	for	for	ADP
ftr-295	165	11	partial	partial	ADJ
ftr-295	165	12	cooperation	cooperation	NOUN
ftr-295	165	13	among	among	ADP
ftr-295	165	14	these	these	DET
ftr-295	165	15	members	member	NOUN
ftr-295	165	16	that	that	PRON
ftr-295	165	17	share	share	VERB
ftr-295	165	18	similar	similar	ADJ
ftr-295	165	19	interests	interest	NOUN
ftr-295	165	20	.	.	PUNCT
ftr-295	166	1	it	it	PRON
ftr-295	166	2	is	be	AUX
ftr-295	166	3	possible	possible	ADJ
ftr-295	166	4	that	that	SCONJ
ftr-295	166	5	in	in	ADP
ftr-295	166	6	order	order	NOUN
ftr-295	166	7	to	to	PART
ftr-295	166	8	resolve	resolve	VERB
ftr-295	166	9	the	the	DET
ftr-295	166	10	weaknesses	weakness	NOUN
ftr-295	166	11	identified	identify	VERB
ftr-295	166	12	in	in	ADP
ftr-295	166	13	the	the	DET
ftr-295	166	14	action	action	NOUN
ftr-295	166	15	plan	plan	NOUN
ftr-295	166	16	through	through	ADP
ftr-295	166	17	broad	broad	ADJ
ftr-295	166	18	consensus	consensus	NOUN
ftr-295	166	19	,	,	PUNCT
ftr-295	166	20	the	the	DET
ftr-295	166	21	oecd	oecd	PROPN
ftr-295	166	22	will	will	AUX
ftr-295	166	23	have	have	VERB
ftr-295	166	24	to	to	PART
ftr-295	166	25	dilute	dilute	VERB
ftr-295	166	26	the	the	DET
ftr-295	166	27	suggested	suggest	VERB
ftr-295	166	28	reforms	reform	NOUN
ftr-295	166	29	,	,	PUNCT
ftr-295	166	30	thus	thus	ADV
ftr-295	166	31	undermining	undermine	VERB
ftr-295	166	32	the	the	DET
ftr-295	166	33	goal	goal	NOUN
ftr-295	166	34	of	of	ADP
ftr-295	166	35	this	this	DET
ftr-295	166	36	ambitious	ambitious	ADJ
ftr-295	166	37	project	project	NOUN
ftr-295	166	38	.	.	PUNCT
ftr-295	167	1	allowing	allow	VERB
ftr-295	167	2	tax	tax	NOUN
ftr-295	167	3	havens	haven	NOUN
ftr-295	167	4	to	to	PART
ftr-295	167	5	be	be	AUX
ftr-295	167	6	taken	take	VERB
ftr-295	167	7	from	from	ADP
ftr-295	167	8	the	the	DET
ftr-295	167	9	oecd	oecd	PROPN
ftr-295	167	10	’s	’s	PART
ftr-295	167	11	blacklist	blacklist	NOUN
ftr-295	167	12	by	by	ADP
ftr-295	167	13	nominally	nominally	ADV
ftr-295	167	14	complying	comply	VERB
ftr-295	167	15	with	with	ADP
ftr-295	167	16	information	information	NOUN
ftr-295	167	17	exchange	exchange	NOUN
ftr-295	167	18	requirements	requirement	NOUN
ftr-295	167	19	.	.	PUNCT
ftr-295	168	1	exchange	exchange	NOUN
ftr-295	168	2	of	of	ADP
ftr-295	168	3	information	information	NOUN
ftr-295	168	4	,	,	PUNCT
ftr-295	168	5	oecd.org	oecd.org	X
ftr-295	168	6	(	(	PUNCT
ftr-295	168	7	october	october	PROPN
ftr-295	168	8	14	14	NUM
ftr-295	168	9	,	,	PUNCT
ftr-295	168	10	2013	2013	NUM
ftr-295	168	11	)	)	PUNCT
ftr-295	168	12	,	,	PUNCT
ftr-295	168	13	http://www.oecd.org/ctp/exchange-of-tax-information/.	http://www.oecd.org/ctp/exchange-of-tax-information/.	PROPN
ftr-295	168	14	24	24	NUM
ftr-295	168	15	.	.	PUNCT
ftr-295	168	16	organisation	organisation	NOUN
ftr-295	168	17	for	for	ADP
ftr-295	168	18	economic	economic	ADJ
ftr-295	168	19	co	co	NOUN
ftr-295	168	20	-	-	NOUN
ftr-295	168	21	operation	operation	NOUN
ftr-295	168	22	and	and	CCONJ
ftr-295	168	23	development	development	NOUN
ftr-295	168	24	,	,	PUNCT
ftr-295	168	25	action	action	NOUN
ftr-295	168	26	plan	plan	NOUN
ftr-295	168	27	on	on	ADP
ftr-295	168	28	base	base	NOUN
ftr-295	168	29	erosion	erosion	NOUN
ftr-295	168	30	and	and	CCONJ
ftr-295	168	31	profit	profit	NOUN
ftr-295	168	32	shifting	shifting	NOUN
ftr-295	168	33	,	,	PUNCT
ftr-295	168	34	(	(	PUNCT
ftr-295	168	35	august	august	PROPN
ftr-295	168	36	10	10	NUM
ftr-295	168	37	,	,	PUNCT
ftr-295	168	38	2013	2013	NUM
ftr-295	168	39	)	)	PUNCT
ftr-295	168	40	,	,	PUNCT
ftr-295	168	41	http://www.oecd.org/ctp/	http://www.oecd.org/ctp/	PROPN
ftr-295	168	42	bepsactionplan.pdf	bepsactionplan.pdf	X
ftr-295	168	43	.	.	PROPN
ftr-295	168	44	25	25	NUM
ftr-295	168	45	.	.	PUNCT
ftr-295	169	1	see	see	VERB
ftr-295	169	2	i	i	PRON
ftr-295	169	3	d.	d.	PROPN
ftr-295	169	4	at	at	ADP
ftr-295	169	5	10–11	10–11	NUM
ftr-295	169	6	.	.	PUNCT
ftr-295	170	1	66	66	NUM
ftr-295	170	2	florida	florida	PROPN
ftr-295	170	3	tax	tax	NOUN
ftr-295	170	4	review	review	NOUN
ftr-295	170	5	[	[	X
ftr-295	170	6	vol	vol	NOUN
ftr-295	170	7	.	.	PUNCT
ftr-295	171	1	15:2	15:2	NUM
ftr-295	171	2	second	second	ADJ
ftr-295	171	3	,	,	PUNCT
ftr-295	171	4	the	the	DET
ftr-295	171	5	oecd	oecd	PROPN
ftr-295	171	6	lacks	lack	VERB
ftr-295	171	7	the	the	DET
ftr-295	171	8	political	political	ADJ
ftr-295	171	9	and	and	CCONJ
ftr-295	171	10	diplomatic	diplomatic	ADJ
ftr-295	171	11	influence	influence	NOUN
ftr-295	171	12	to	to	PART
ftr-295	171	13	advance	advance	VERB
ftr-295	171	14	the	the	DET
ftr-295	171	15	policies	policy	NOUN
ftr-295	171	16	it	it	PRON
ftr-295	171	17	endorses	endorse	VERB
ftr-295	171	18	,	,	PUNCT
ftr-295	171	19	as	as	ADP
ftr-295	171	20	evident	evident	ADJ
ftr-295	171	21	from	from	ADP
ftr-295	171	22	the	the	DET
ftr-295	171	23	oecd	oecd	PROPN
ftr-295	171	24	’s	’s	PART
ftr-295	171	25	efforts	effort	NOUN
ftr-295	171	26	on	on	ADP
ftr-295	171	27	tax	tax	NOUN
ftr-295	171	28	transparency	transparency	NOUN
ftr-295	171	29	and	and	CCONJ
ftr-295	171	30	harmful	harmful	ADJ
ftr-295	171	31	tax	tax	NOUN
ftr-295	171	32	competition	competition	NOUN
ftr-295	171	33	.	.	PUNCT
ftr-295	172	1	therefore	therefore	ADV
ftr-295	172	2	,	,	PUNCT
ftr-295	172	3	although	although	SCONJ
ftr-295	172	4	the	the	DET
ftr-295	172	5	oecd	oecd	PROPN
ftr-295	172	6	remains	remain	VERB
ftr-295	172	7	the	the	DET
ftr-295	172	8	forum	forum	NOUN
ftr-295	172	9	best	well	ADV
ftr-295	172	10	suited	suit	VERB
ftr-295	172	11	for	for	ADP
ftr-295	172	12	forging	forge	VERB
ftr-295	172	13	a	a	DET
ftr-295	172	14	broad	broad	ADJ
ftr-295	172	15	consensus	consensus	NOUN
ftr-295	172	16	on	on	ADP
ftr-295	172	17	proposed	propose	VERB
ftr-295	172	18	international	international	ADJ
ftr-295	172	19	tax	tax	NOUN
ftr-295	172	20	policies	policy	NOUN
ftr-295	172	21	,	,	PUNCT
ftr-295	172	22	there	there	PRON
ftr-295	172	23	may	may	AUX
ftr-295	172	24	be	be	AUX
ftr-295	172	25	a	a	DET
ftr-295	172	26	need	need	NOUN
ftr-295	172	27	for	for	ADP
ftr-295	172	28	an	an	DET
ftr-295	172	29	additional	additional	ADJ
ftr-295	172	30	mechanism	mechanism	NOUN
ftr-295	172	31	to	to	PART
ftr-295	172	32	achieve	achieve	VERB
ftr-295	172	33	coordination	coordination	NOUN
ftr-295	172	34	among	among	ADP
ftr-295	172	35	a	a	DET
ftr-295	172	36	group	group	NOUN
ftr-295	172	37	of	of	ADP
ftr-295	172	38	countries	country	NOUN
ftr-295	172	39	that	that	PRON
ftr-295	172	40	share	share	VERB
ftr-295	172	41	similar	similar	ADJ
ftr-295	172	42	interests	interest	NOUN
ftr-295	172	43	.	.	PUNCT
ftr-295	173	1	sustained	sustain	VERB
ftr-295	173	2	high	high	ADJ
ftr-295	173	3	-	-	PUNCT
ftr-295	173	4	level	level	NOUN
ftr-295	173	5	political	political	ADJ
ftr-295	173	6	support	support	NOUN
ftr-295	173	7	provided	provide	VERB
ftr-295	173	8	by	by	ADP
ftr-295	173	9	the	the	DET
ftr-295	173	10	g20	g20	NOUN
ftr-295	173	11	to	to	ADP
ftr-295	173	12	the	the	DET
ftr-295	173	13	reforms	reform	NOUN
ftr-295	173	14	suggested	suggest	VERB
ftr-295	173	15	by	by	ADP
ftr-295	173	16	the	the	DET
ftr-295	173	17	oecd	oecd	PROPN
ftr-295	173	18	may	may	AUX
ftr-295	173	19	resolve	resolve	VERB
ftr-295	173	20	this	this	DET
ftr-295	173	21	problem	problem	NOUN
ftr-295	173	22	.	.	PUNCT
ftr-295	174	1	however	however	ADV
ftr-295	174	2	,	,	PUNCT
ftr-295	174	3	the	the	DET
ftr-295	174	4	g20	g20	NOUN
ftr-295	174	5	’s	’s	PART
ftr-295	174	6	interest	interest	NOUN
ftr-295	174	7	in	in	ADP
ftr-295	174	8	tax	tax	NOUN
ftr-295	174	9	issues	issue	NOUN
ftr-295	174	10	became	become	VERB
ftr-295	174	11	significant	significant	ADJ
ftr-295	174	12	only	only	ADV
ftr-295	174	13	after	after	ADP
ftr-295	174	14	the	the	DET
ftr-295	174	15	financial	financial	ADJ
ftr-295	174	16	crisis	crisis	NOUN
ftr-295	174	17	of	of	ADP
ftr-295	174	18	2008	2008	NUM
ftr-295	174	19	,	,	PUNCT
ftr-295	174	20	and	and	CCONJ
ftr-295	174	21	it	it	PRON
ftr-295	174	22	is	be	AUX
ftr-295	174	23	undetermined	undetermined	ADJ
ftr-295	174	24	if	if	SCONJ
ftr-295	174	25	and	and	CCONJ
ftr-295	174	26	for	for	ADP
ftr-295	174	27	how	how	SCONJ
ftr-295	174	28	long	long	ADV
ftr-295	174	29	the	the	DET
ftr-295	174	30	political	political	ADJ
ftr-295	174	31	support	support	NOUN
ftr-295	174	32	of	of	ADP
ftr-295	174	33	the	the	DET
ftr-295	174	34	g20	g20	NOUN
ftr-295	174	35	to	to	ADP
ftr-295	174	36	the	the	DET
ftr-295	174	37	oecd	oecd	PROPN
ftr-295	174	38	will	will	AUX
ftr-295	174	39	continue	continue	VERB
ftr-295	174	40	.	.	PUNCT
ftr-295	175	1	finally	finally	ADV
ftr-295	175	2	,	,	PUNCT
ftr-295	175	3	as	as	ADP
ftr-295	175	4	a	a	DET
ftr-295	175	5	forum	forum	NOUN
ftr-295	175	6	aiming	aim	VERB
ftr-295	175	7	to	to	PART
ftr-295	175	8	address	address	VERB
ftr-295	175	9	global	global	ADJ
ftr-295	175	10	tax	tax	NOUN
ftr-295	175	11	issues	issue	NOUN
ftr-295	175	12	,	,	PUNCT
ftr-295	175	13	the	the	DET
ftr-295	175	14	oecd	oecd	PROPN
ftr-295	175	15	is	be	AUX
ftr-295	175	16	probably	probably	ADV
ftr-295	175	17	not	not	PART
ftr-295	175	18	the	the	DET
ftr-295	175	19	most	most	ADV
ftr-295	175	20	suitable	suitable	ADJ
ftr-295	175	21	body	body	NOUN
ftr-295	175	22	to	to	PART
ftr-295	175	23	discuss	discuss	VERB
ftr-295	175	24	issues	issue	NOUN
ftr-295	175	25	of	of	ADP
ftr-295	175	26	interest	interest	NOUN
ftr-295	175	27	to	to	ADP
ftr-295	175	28	only	only	ADV
ftr-295	175	29	a	a	DET
ftr-295	175	30	portion	portion	NOUN
ftr-295	175	31	of	of	ADP
ftr-295	175	32	its	its	PRON
ftr-295	175	33	membership	membership	NOUN
ftr-295	175	34	.	.	PUNCT
ftr-295	176	1	for	for	ADP
ftr-295	176	2	example	example	NOUN
ftr-295	176	3	,	,	PUNCT
ftr-295	176	4	some	some	DET
ftr-295	176	5	countries	country	NOUN
ftr-295	176	6	may	may	AUX
ftr-295	176	7	have	have	VERB
ftr-295	176	8	a	a	DET
ftr-295	176	9	keen	keen	ADJ
ftr-295	176	10	interest	interest	NOUN
ftr-295	176	11	in	in	ADP
ftr-295	176	12	collaborating	collaborate	VERB
ftr-295	176	13	to	to	PART
ftr-295	176	14	suppress	suppress	VERB
ftr-295	176	15	tax	tax	NOUN
ftr-295	176	16	competition	competition	NOUN
ftr-295	176	17	harmful	harmful	ADJ
ftr-295	176	18	to	to	ADP
ftr-295	176	19	them	they	PRON
ftr-295	176	20	.	.	PUNCT
ftr-295	177	1	this	this	DET
ftr-295	177	2	form	form	NOUN
ftr-295	177	3	of	of	ADP
ftr-295	177	4	coordination	coordination	NOUN
ftr-295	177	5	would	would	AUX
ftr-295	177	6	not	not	PART
ftr-295	177	7	be	be	AUX
ftr-295	177	8	feasible	feasible	ADJ
ftr-295	177	9	through	through	ADP
ftr-295	177	10	the	the	DET
ftr-295	177	11	oecd	oecd	PROPN
ftr-295	177	12	,	,	PUNCT
ftr-295	177	13	which	which	PRON
ftr-295	177	14	is	be	AUX
ftr-295	177	15	not	not	PART
ftr-295	177	16	a	a	DET
ftr-295	177	17	forum	forum	NOUN
ftr-295	177	18	that	that	PRON
ftr-295	177	19	is	be	AUX
ftr-295	177	20	conducive	conducive	ADJ
ftr-295	177	21	to	to	ADP
ftr-295	177	22	cooperation	cooperation	NOUN
ftr-295	177	23	among	among	ADP
ftr-295	177	24	only	only	ADV
ftr-295	177	25	some	some	PRON
ftr-295	177	26	of	of	ADP
ftr-295	177	27	its	its	PRON
ftr-295	177	28	members	member	NOUN
ftr-295	177	29	.	.	PUNCT
ftr-295	178	1	b.	b.	PROPN
ftr-295	178	2	g20	g20	PROPN
ftr-295	178	3	from	from	ADP
ftr-295	178	4	its	its	PRON
ftr-295	178	5	inception	inception	NOUN
ftr-295	178	6	in	in	ADP
ftr-295	178	7	1999	1999	NUM
ftr-295	178	8	until	until	ADP
ftr-295	178	9	the	the	DET
ftr-295	178	10	financial	financial	ADJ
ftr-295	178	11	crisis	crisis	NOUN
ftr-295	178	12	that	that	PRON
ftr-295	178	13	arose	arise	VERB
ftr-295	178	14	in	in	ADP
ftr-295	178	15	late	late	ADJ
ftr-295	178	16	2008	2008	NUM
ftr-295	178	17	,	,	PUNCT
ftr-295	178	18	the	the	DET
ftr-295	178	19	group	group	NOUN
ftr-295	178	20	of	of	ADP
ftr-295	178	21	twenty	twenty	NUM
ftr-295	178	22	finance	finance	NOUN
ftr-295	178	23	ministers	minister	NOUN
ftr-295	178	24	and	and	CCONJ
ftr-295	178	25	central	central	ADJ
ftr-295	178	26	bank	bank	NOUN
ftr-295	178	27	governors	governor	NOUN
ftr-295	178	28	[	[	X
ftr-295	178	29	hereinafter	hereinafter	NOUN
ftr-295	178	30	“	"	PUNCT
ftr-295	178	31	g20	g20	PROPN
ftr-295	178	32	”	"	PUNCT
ftr-295	178	33	]	]	PUNCT
ftr-295	178	34	played	play	VERB
ftr-295	178	35	a	a	DET
ftr-295	178	36	limited	limited	ADJ
ftr-295	178	37	role	role	NOUN
ftr-295	178	38	in	in	ADP
ftr-295	178	39	setting	set	VERB
ftr-295	178	40	tax	tax	NOUN
ftr-295	178	41	policy	policy	NOUN
ftr-295	178	42	.	.	PUNCT
ftr-295	179	1	26	26	NUM
ftr-295	180	1	the	the	DET
ftr-295	180	2	g20	g20	NOUN
ftr-295	180	3	is	be	AUX
ftr-295	180	4	26	26	NUM
ftr-295	180	5	.	.	PUNCT
ftr-295	181	1	the	the	DET
ftr-295	181	2	g20	g20	NOUN
ftr-295	181	3	was	be	AUX
ftr-295	181	4	established	establish	VERB
ftr-295	181	5	in	in	ADP
ftr-295	181	6	1999	1999	NUM
ftr-295	181	7	as	as	ADP
ftr-295	181	8	a	a	DET
ftr-295	181	9	forum	forum	NOUN
ftr-295	181	10	for	for	ADP
ftr-295	181	11	both	both	DET
ftr-295	181	12	industrialized	industrialized	ADJ
ftr-295	181	13	and	and	CCONJ
ftr-295	181	14	developing	develop	VERB
ftr-295	181	15	nations	nation	NOUN
ftr-295	181	16	to	to	PART
ftr-295	181	17	discuss	discuss	VERB
ftr-295	181	18	key	key	ADJ
ftr-295	181	19	issues	issue	NOUN
ftr-295	181	20	relating	relate	VERB
ftr-295	181	21	to	to	ADP
ftr-295	181	22	the	the	DET
ftr-295	181	23	global	global	ADJ
ftr-295	181	24	economy	economy	NOUN
ftr-295	181	25	,	,	PUNCT
ftr-295	181	26	economic	economic	ADJ
ftr-295	181	27	growth	growth	NOUN
ftr-295	181	28	,	,	PUNCT
ftr-295	181	29	and	and	CCONJ
ftr-295	181	30	economic	economic	ADJ
ftr-295	181	31	stability	stability	NOUN
ftr-295	181	32	.	.	PUNCT
ftr-295	182	1	the	the	DET
ftr-295	182	2	g7	g7	PROPN
ftr-295	182	3	created	create	VERB
ftr-295	182	4	the	the	DET
ftr-295	182	5	g20	g20	NOUN
ftr-295	182	6	as	as	ADP
ftr-295	182	7	a	a	DET
ftr-295	182	8	response	response	NOUN
ftr-295	182	9	both	both	CCONJ
ftr-295	182	10	to	to	ADP
ftr-295	182	11	the	the	DET
ftr-295	182	12	financial	financial	ADJ
ftr-295	182	13	crises	crisis	NOUN
ftr-295	182	14	of	of	ADP
ftr-295	182	15	the	the	DET
ftr-295	182	16	late	late	ADJ
ftr-295	182	17	1990s	1990	NOUN
ftr-295	182	18	and	and	CCONJ
ftr-295	182	19	to	to	ADP
ftr-295	182	20	a	a	DET
ftr-295	182	21	growing	grow	VERB
ftr-295	182	22	recognition	recognition	NOUN
ftr-295	182	23	that	that	SCONJ
ftr-295	182	24	key	key	ADJ
ftr-295	182	25	emerging	emerge	VERB
ftr-295	182	26	economies	economy	NOUN
ftr-295	182	27	were	be	AUX
ftr-295	182	28	not	not	PART
ftr-295	182	29	being	be	AUX
ftr-295	182	30	adequately	adequately	ADV
ftr-295	182	31	integrated	integrate	VERB
ftr-295	182	32	in	in	ADP
ftr-295	182	33	debates	debate	NOUN
ftr-295	182	34	on	on	ADP
ftr-295	182	35	global	global	ADJ
ftr-295	182	36	economic	economic	ADJ
ftr-295	182	37	governance	governance	NOUN
ftr-295	182	38	.	.	PUNCT
ftr-295	183	1	the	the	DET
ftr-295	183	2	body	body	NOUN
ftr-295	183	3	of	of	ADP
ftr-295	183	4	the	the	DET
ftr-295	183	5	g20	g20	NOUN
ftr-295	183	6	is	be	AUX
ftr-295	183	7	composed	compose	VERB
ftr-295	183	8	of	of	ADP
ftr-295	183	9	the	the	DET
ftr-295	183	10	finance	finance	NOUN
ftr-295	183	11	ministers	minister	NOUN
ftr-295	183	12	and	and	CCONJ
ftr-295	183	13	central	central	ADJ
ftr-295	183	14	bank	bank	NOUN
ftr-295	183	15	governors	governor	NOUN
ftr-295	183	16	of	of	ADP
ftr-295	183	17	nineteen	nineteen	NUM
ftr-295	183	18	countries	country	NOUN
ftr-295	183	19	and	and	CCONJ
ftr-295	183	20	the	the	DET
ftr-295	183	21	european	european	PROPN
ftr-295	183	22	union	union	PROPN
ftr-295	183	23	.	.	PUNCT
ftr-295	184	1	there	there	PRON
ftr-295	184	2	are	be	VERB
ftr-295	184	3	no	no	DET
ftr-295	184	4	formal	formal	ADJ
ftr-295	184	5	criteria	criterion	NOUN
ftr-295	184	6	for	for	ADP
ftr-295	184	7	membership	membership	NOUN
ftr-295	184	8	in	in	ADP
ftr-295	184	9	the	the	DET
ftr-295	184	10	g20	g20	NOUN
ftr-295	184	11	and	and	CCONJ
ftr-295	184	12	the	the	DET
ftr-295	184	13	composition	composition	NOUN
ftr-295	184	14	of	of	ADP
ftr-295	184	15	the	the	DET
ftr-295	184	16	group	group	NOUN
ftr-295	184	17	has	have	AUX
ftr-295	184	18	remained	remain	VERB
ftr-295	184	19	unchanged	unchanged	ADJ
ftr-295	184	20	since	since	SCONJ
ftr-295	184	21	it	it	PRON
ftr-295	184	22	was	be	AUX
ftr-295	184	23	established	establish	VERB
ftr-295	184	24	.	.	PUNCT
ftr-295	185	1	the	the	DET
ftr-295	185	2	original	original	ADJ
ftr-295	185	3	members	member	NOUN
ftr-295	185	4	of	of	ADP
ftr-295	185	5	the	the	DET
ftr-295	185	6	g7	g7	PROPN
ftr-295	185	7	are	be	AUX
ftr-295	185	8	canada	canada	PROPN
ftr-295	185	9	,	,	PUNCT
ftr-295	185	10	france	france	PROPN
ftr-295	185	11	,	,	PUNCT
ftr-295	185	12	germany	germany	PROPN
ftr-295	185	13	,	,	PUNCT
ftr-295	185	14	italy	italy	PROPN
ftr-295	185	15	,	,	PUNCT
ftr-295	185	16	japan	japan	PROPN
ftr-295	185	17	,	,	PUNCT
ftr-295	185	18	the	the	DET
ftr-295	185	19	united	united	ADJ
ftr-295	185	20	kingdom	kingdom	PROPN
ftr-295	185	21	and	and	CCONJ
ftr-295	185	22	the	the	DET
ftr-295	185	23	united	united	PROPN
ftr-295	185	24	states	states	PROPN
ftr-295	185	25	,	,	PUNCT
ftr-295	185	26	who	who	PRON
ftr-295	185	27	were	be	AUX
ftr-295	185	28	later	later	ADV
ftr-295	185	29	joined	join	VERB
ftr-295	185	30	by	by	ADP
ftr-295	185	31	argentina	argentina	PROPN
ftr-295	185	32	,	,	PUNCT
ftr-295	185	33	australia	australia	PROPN
ftr-295	185	34	,	,	PUNCT
ftr-295	185	35	brazil	brazil	PROPN
ftr-295	185	36	,	,	PUNCT
ftr-295	185	37	china	china	PROPN
ftr-295	185	38	,	,	PUNCT
ftr-295	185	39	india	india	PROPN
ftr-295	185	40	,	,	PUNCT
ftr-295	185	41	indonesia	indonesia	PROPN
ftr-295	185	42	,	,	PUNCT
ftr-295	185	43	mexico	mexico	PROPN
ftr-295	185	44	,	,	PUNCT
ftr-295	185	45	russia	russia	PROPN
ftr-295	185	46	,	,	PUNCT
ftr-295	185	47	saudi	saudi	PROPN
ftr-295	185	48	arabia	arabia	PROPN
ftr-295	185	49	,	,	PUNCT
ftr-295	185	50	south	south	PROPN
ftr-295	185	51	africa	africa	PROPN
ftr-295	185	52	,	,	PUNCT
ftr-295	185	53	republic	republic	PROPN
ftr-295	185	54	of	of	ADP
ftr-295	185	55	korea	korea	PROPN
ftr-295	185	56	and	and	CCONJ
ftr-295	185	57	turkey	turkey	NOUN
ftr-295	185	58	.	.	PUNCT
ftr-295	186	1	in	in	ADP
ftr-295	186	2	light	light	NOUN
ftr-295	186	3	of	of	ADP
ftr-295	186	4	the	the	DET
ftr-295	186	5	objectives	objective	NOUN
ftr-295	186	6	of	of	ADP
ftr-295	186	7	the	the	DET
ftr-295	186	8	g20	g20	NOUN
ftr-295	186	9	,	,	PUNCT
ftr-295	186	10	it	it	PRON
ftr-295	186	11	was	be	AUX
ftr-295	186	12	seen	see	VERB
ftr-295	186	13	as	as	ADP
ftr-295	186	14	important	important	ADJ
ftr-295	186	15	that	that	SCONJ
ftr-295	186	16	the	the	DET
ftr-295	186	17	g20	g20	NOUN
ftr-295	186	18	include	include	VERB
ftr-295	186	19	countries	country	NOUN
ftr-295	186	20	wielding	wield	VERB
ftr-295	186	21	considerable	considerable	ADJ
ftr-295	186	22	influence	influence	NOUN
ftr-295	186	23	within	within	ADP
ftr-295	186	24	the	the	DET
ftr-295	186	25	international	international	ADJ
ftr-295	186	26	financial	financial	ADJ
ftr-295	186	27	system	system	NOUN
ftr-295	186	28	.	.	PUNCT
ftr-295	187	1	aspects	aspect	NOUN
ftr-295	187	2	such	such	ADJ
ftr-295	187	3	as	as	ADP
ftr-295	187	4	geographical	geographical	ADJ
ftr-295	187	5	balance	balance	NOUN
ftr-295	187	6	and	and	CCONJ
ftr-295	187	7	population	population	NOUN
ftr-295	187	8	representation	representation	NOUN
ftr-295	187	9	also	also	ADV
ftr-295	187	10	played	play	VERB
ftr-295	187	11	a	a	DET
ftr-295	187	12	major	major	ADJ
ftr-295	187	13	part	part	NOUN
ftr-295	187	14	in	in	ADP
ftr-295	187	15	determining	determine	VERB
ftr-295	187	16	membership	membership	NOUN
ftr-295	187	17	.	.	PUNCT
ftr-295	188	1	the	the	DET
ftr-295	188	2	g20	g20	NOUN
ftr-295	188	3	usually	usually	ADV
ftr-295	188	4	meets	meet	VERB
ftr-295	188	5	annually	annually	ADV
ftr-295	188	6	at	at	ADP
ftr-295	188	7	the	the	DET
ftr-295	188	8	level	level	NOUN
ftr-295	188	9	of	of	ADP
ftr-295	188	10	the	the	DET
ftr-295	188	11	g20	g20	NOUN
ftr-295	188	12	finance	finance	NOUN
ftr-295	188	13	ministers	minister	NOUN
ftr-295	188	14	and	and	CCONJ
ftr-295	188	15	central	central	ADJ
ftr-295	188	16	bank	bank	NOUN
ftr-295	188	17	governors	governor	NOUN
ftr-295	188	18	.	.	PUNCT
ftr-295	189	1	this	this	DET
ftr-295	189	2	meeting	meeting	NOUN
ftr-295	189	3	is	be	AUX
ftr-295	189	4	usually	usually	ADV
ftr-295	189	5	preceded	precede	VERB
ftr-295	189	6	by	by	ADP
ftr-295	189	7	two	two	NUM
ftr-295	189	8	meetings	meeting	NOUN
ftr-295	189	9	between	between	ADP
ftr-295	189	10	deputies	deputy	NOUN
ftr-295	189	11	of	of	ADP
ftr-295	189	12	the	the	DET
ftr-295	189	13	g20	g20	NOUN
ftr-295	189	14	,	,	PUNCT
ftr-295	189	15	as	as	ADV
ftr-295	189	16	well	well	ADV
ftr-295	189	17	as	as	ADP
ftr-295	189	18	technical	technical	ADJ
ftr-295	189	19	work	work	NOUN
ftr-295	189	20	to	to	PART
ftr-295	189	21	provide	provide	VERB
ftr-295	189	22	the	the	DET
ftr-295	189	23	financial	financial	ADJ
ftr-295	189	24	2014	2014	NUM
ftr-295	189	25	]	]	PUNCT
ftr-295	189	26	the	the	DET
ftr-295	189	27	unruly	unruly	ADJ
ftr-295	189	28	world	world	NOUN
ftr-295	189	29	of	of	ADP
ftr-295	189	30	tax	tax	NOUN
ftr-295	189	31	67	67	NUM
ftr-295	189	32	an	an	DET
ftr-295	189	33	informal	informal	ADJ
ftr-295	189	34	forum	forum	NOUN
ftr-295	189	35	with	with	ADP
ftr-295	189	36	no	no	DET
ftr-295	189	37	founding	found	VERB
ftr-295	189	38	legal	legal	ADJ
ftr-295	189	39	instrument	instrument	NOUN
ftr-295	189	40	or	or	CCONJ
ftr-295	189	41	voting	voting	NOUN
ftr-295	189	42	mechanisms	mechanism	NOUN
ftr-295	189	43	.	.	PUNCT
ftr-295	190	1	its	its	PRON
ftr-295	190	2	decisions	decision	NOUN
ftr-295	190	3	are	be	AUX
ftr-295	190	4	reached	reach	VERB
ftr-295	190	5	by	by	ADP
ftr-295	190	6	consensus	consensus	NOUN
ftr-295	190	7	and	and	CCONJ
ftr-295	190	8	are	be	AUX
ftr-295	190	9	not	not	PART
ftr-295	190	10	legally	legally	ADV
ftr-295	190	11	binding	binding	ADJ
ftr-295	190	12	.	.	PUNCT
ftr-295	191	1	moreover	moreover	ADV
ftr-295	191	2	,	,	PUNCT
ftr-295	191	3	the	the	DET
ftr-295	191	4	g20	g20	NOUN
ftr-295	191	5	does	do	AUX
ftr-295	191	6	not	not	PART
ftr-295	191	7	have	have	VERB
ftr-295	191	8	a	a	DET
ftr-295	191	9	permanent	permanent	ADJ
ftr-295	191	10	secretariat	secretariat	NOUN
ftr-295	191	11	to	to	PART
ftr-295	191	12	assist	assist	VERB
ftr-295	191	13	it	it	PRON
ftr-295	191	14	.	.	PUNCT
ftr-295	192	1	the	the	DET
ftr-295	192	2	member	member	NOUN
ftr-295	192	3	state	state	NOUN
ftr-295	192	4	holding	hold	VERB
ftr-295	192	5	the	the	DET
ftr-295	192	6	rotating	rotate	VERB
ftr-295	192	7	position	position	NOUN
ftr-295	192	8	of	of	ADP
ftr-295	192	9	president	president	PROPN
ftr-295	192	10	hosts	host	VERB
ftr-295	192	11	the	the	DET
ftr-295	192	12	annual	annual	ADJ
ftr-295	192	13	meeting	meeting	NOUN
ftr-295	192	14	of	of	ADP
ftr-295	192	15	the	the	DET
ftr-295	192	16	g20	g20	NOUN
ftr-295	192	17	and	and	CCONJ
ftr-295	192	18	provides	provide	VERB
ftr-295	192	19	secretarial	secretarial	ADJ
ftr-295	192	20	and	and	CCONJ
ftr-295	192	21	logistical	logistical	ADJ
ftr-295	192	22	support	support	NOUN
ftr-295	192	23	.	.	PUNCT
ftr-295	193	1	27	27	NUM
ftr-295	193	2	in	in	ADP
ftr-295	193	3	2004	2004	NUM
ftr-295	193	4	,	,	PUNCT
ftr-295	193	5	the	the	DET
ftr-295	193	6	g20	g20	NOUN
ftr-295	193	7	released	release	VERB
ftr-295	193	8	a	a	DET
ftr-295	193	9	“	"	PUNCT
ftr-295	193	10	statement	statement	NOUN
ftr-295	193	11	on	on	ADP
ftr-295	193	12	transparency	transparency	NOUN
ftr-295	193	13	and	and	CCONJ
ftr-295	193	14	exchange	exchange	NOUN
ftr-295	193	15	of	of	ADP
ftr-295	193	16	information	information	NOUN
ftr-295	193	17	for	for	ADP
ftr-295	193	18	tax	tax	NOUN
ftr-295	193	19	purposes	purpose	NOUN
ftr-295	193	20	,	,	PUNCT
ftr-295	193	21	”	"	PUNCT
ftr-295	193	22	in	in	ADP
ftr-295	193	23	which	which	PRON
ftr-295	193	24	it	it	PRON
ftr-295	193	25	made	make	VERB
ftr-295	193	26	a	a	DET
ftr-295	193	27	commitment	commitment	NOUN
ftr-295	193	28	“	"	PUNCT
ftr-295	193	29	to	to	ADP
ftr-295	193	30	the	the	DET
ftr-295	193	31	high	high	ADJ
ftr-295	193	32	standards	standard	NOUN
ftr-295	193	33	of	of	ADP
ftr-295	193	34	transparency	transparency	NOUN
ftr-295	193	35	and	and	CCONJ
ftr-295	193	36	exchange	exchange	NOUN
ftr-295	193	37	of	of	ADP
ftr-295	193	38	information	information	NOUN
ftr-295	193	39	for	for	ADP
ftr-295	193	40	tax	tax	NOUN
ftr-295	193	41	purposes	purpose	NOUN
ftr-295	193	42	that	that	PRON
ftr-295	193	43	have	have	AUX
ftr-295	193	44	been	be	AUX
ftr-295	193	45	reflected	reflect	VERB
ftr-295	193	46	in	in	ADP
ftr-295	193	47	the	the	DET
ftr-295	193	48	model	model	NOUN
ftr-295	193	49	agreement	agreement	NOUN
ftr-295	193	50	on	on	ADP
ftr-295	193	51	exchange	exchange	NOUN
ftr-295	193	52	of	of	ADP
ftr-295	193	53	information	information	NOUN
ftr-295	193	54	on	on	ADP
ftr-295	193	55	tax	tax	NOUN
ftr-295	193	56	matters	matter	NOUN
ftr-295	193	57	as	as	SCONJ
ftr-295	193	58	released	release	VERB
ftr-295	193	59	by	by	ADP
ftr-295	193	60	the	the	DET
ftr-295	193	61	oecd	oecd	PROPN
ftr-295	193	62	in	in	ADP
ftr-295	193	63	april	april	PROPN
ftr-295	193	64	2002	2002	NUM
ftr-295	193	65	”	"	PUNCT
ftr-295	193	66	and	and	CCONJ
ftr-295	193	67	a	a	DET
ftr-295	193	68	call	call	NOUN
ftr-295	193	69	to	to	ADP
ftr-295	193	70	“	"	PUNCT
ftr-295	193	71	all	all	DET
ftr-295	193	72	countries	country	NOUN
ftr-295	193	73	to	to	PART
ftr-295	193	74	adopt	adopt	VERB
ftr-295	193	75	these	these	DET
ftr-295	193	76	standards	standard	NOUN
ftr-295	193	77	.	.	PUNCT
ftr-295	193	78	”	"	PUNCT
ftr-295	194	1	28	28	NUM
ftr-295	194	2	however	however	ADV
ftr-295	194	3	,	,	PUNCT
ftr-295	194	4	as	as	SCONJ
ftr-295	194	5	noted	note	VERB
ftr-295	194	6	above	above	ADV
ftr-295	194	7	,	,	PUNCT
ftr-295	194	8	the	the	DET
ftr-295	194	9	2004	2004	NUM
ftr-295	194	10	statement	statement	NOUN
ftr-295	194	11	had	have	VERB
ftr-295	194	12	little	little	ADJ
ftr-295	194	13	effect	effect	NOUN
ftr-295	194	14	on	on	ADP
ftr-295	194	15	the	the	DET
ftr-295	194	16	signing	signing	NOUN
ftr-295	194	17	of	of	ADP
ftr-295	194	18	tie	tie	NOUN
ftr-295	194	19	agreements	agreement	NOUN
ftr-295	194	20	.	.	PUNCT
ftr-295	195	1	in	in	ADP
ftr-295	195	2	the	the	DET
ftr-295	195	3	aftermath	aftermath	NOUN
ftr-295	195	4	of	of	ADP
ftr-295	195	5	the	the	DET
ftr-295	195	6	emerging	emerge	VERB
ftr-295	195	7	financial	financial	ADJ
ftr-295	195	8	crisis	crisis	NOUN
ftr-295	195	9	in	in	ADP
ftr-295	195	10	2008	2008	NUM
ftr-295	195	11	,	,	PUNCT
ftr-295	195	12	the	the	DET
ftr-295	195	13	role	role	NOUN
ftr-295	195	14	of	of	ADP
ftr-295	195	15	the	the	DET
ftr-295	195	16	g20	g20	NOUN
ftr-295	195	17	in	in	ADP
ftr-295	195	18	the	the	DET
ftr-295	195	19	field	field	NOUN
ftr-295	195	20	of	of	ADP
ftr-295	195	21	international	international	ADJ
ftr-295	195	22	tax	tax	NOUN
ftr-295	195	23	policy	policy	NOUN
ftr-295	195	24	became	become	VERB
ftr-295	195	25	more	more	ADV
ftr-295	195	26	significant	significant	ADJ
ftr-295	195	27	.	.	PUNCT
ftr-295	196	1	the	the	DET
ftr-295	196	2	primary	primary	ADJ
ftr-295	196	3	indication	indication	NOUN
ftr-295	196	4	of	of	ADP
ftr-295	196	5	the	the	DET
ftr-295	196	6	g20	g20	NOUN
ftr-295	196	7	’s	’s	PART
ftr-295	196	8	interest	interest	NOUN
ftr-295	196	9	in	in	ADP
ftr-295	196	10	this	this	DET
ftr-295	196	11	field	field	NOUN
ftr-295	196	12	came	come	VERB
ftr-295	196	13	from	from	ADP
ftr-295	196	14	its	its	PRON
ftr-295	196	15	fight	fight	NOUN
ftr-295	196	16	against	against	ADP
ftr-295	196	17	tax	tax	NOUN
ftr-295	196	18	havens	haven	NOUN
ftr-295	196	19	through	through	ADP
ftr-295	196	20	the	the	DET
ftr-295	196	21	improvement	improvement	NOUN
ftr-295	196	22	of	of	ADP
ftr-295	196	23	transparency	transparency	NOUN
ftr-295	196	24	and	and	CCONJ
ftr-295	196	25	exchange	exchange	NOUN
ftr-295	196	26	of	of	ADP
ftr-295	196	27	information	information	NOUN
ftr-295	196	28	.	.	PUNCT
ftr-295	197	1	29	29	NUM
ftr-295	198	1	these	these	DET
ftr-295	198	2	statements	statement	NOUN
ftr-295	198	3	were	be	AUX
ftr-295	198	4	backed	back	VERB
ftr-295	198	5	with	with	ADP
ftr-295	198	6	political	political	ADJ
ftr-295	198	7	and	and	CCONJ
ftr-295	198	8	diplomatic	diplomatic	ADJ
ftr-295	198	9	ministers	minister	NOUN
ftr-295	198	10	and	and	CCONJ
ftr-295	198	11	bank	bank	NOUN
ftr-295	198	12	governors	governor	NOUN
ftr-295	198	13	with	with	ADP
ftr-295	198	14	a	a	DET
ftr-295	198	15	foundation	foundation	NOUN
ftr-295	198	16	to	to	PART
ftr-295	198	17	better	well	ADV
ftr-295	198	18	inform	inform	VERB
ftr-295	198	19	their	their	PRON
ftr-295	198	20	consideration	consideration	NOUN
ftr-295	198	21	of	of	ADP
ftr-295	198	22	policy	policy	NOUN
ftr-295	198	23	options	option	NOUN
ftr-295	198	24	.	.	PUNCT
ftr-295	199	1	see	see	VERB
ftr-295	199	2	what	what	PRON
ftr-295	199	3	is	be	AUX
ftr-295	199	4	the	the	DET
ftr-295	199	5	g20	g20	NOUN
ftr-295	199	6	,	,	PUNCT
ftr-295	199	7	g20.org	g20.org	X
ftr-295	199	8	(	(	PUNCT
ftr-295	199	9	august	august	PROPN
ftr-295	199	10	10	10	NUM
ftr-295	199	11	,	,	PUNCT
ftr-295	199	12	2013	2013	NUM
ftr-295	199	13	)	)	PUNCT
ftr-295	199	14	,	,	PUNCT
ftr-295	199	15	http://www.g20.org/docs/about/about_g20.html	http://www.g20.org/docs/about/about_g20.html	PROPN
ftr-295	199	16	.	.	PROPN
ftr-295	199	17	27	27	NUM
ftr-295	199	18	.	.	PUNCT
ftr-295	200	1	see	see	VERB
ftr-295	200	2	i	i	PRON
ftr-295	200	3	d.	d.	PROPN
ftr-295	200	4	28	28	NUM
ftr-295	200	5	.	.	PUNCT
ftr-295	201	1	the	the	DET
ftr-295	201	2	g20	g20	NOUN
ftr-295	201	3	stated	state	VERB
ftr-295	201	4	that	that	SCONJ
ftr-295	201	5	it	it	PRON
ftr-295	201	6	“	"	PUNCT
ftr-295	201	7	strongly	strongly	ADV
ftr-295	201	8	support[s	support[s	NUM
ftr-295	201	9	]	]	PUNCT
ftr-295	201	10	the	the	DET
ftr-295	201	11	efforts	effort	NOUN
ftr-295	201	12	of	of	ADP
ftr-295	201	13	the	the	DET
ftr-295	201	14	oecd	oecd	PROPN
ftr-295	201	15	global	global	PROPN
ftr-295	201	16	forum	forum	PROPN
ftr-295	201	17	on	on	ADP
ftr-295	201	18	taxation	taxation	NOUN
ftr-295	201	19	to	to	PART
ftr-295	201	20	promote	promote	VERB
ftr-295	201	21	high	high	ADJ
ftr-295	201	22	standards	standard	NOUN
ftr-295	201	23	of	of	ADP
ftr-295	201	24	transparency	transparency	NOUN
ftr-295	201	25	and	and	CCONJ
ftr-295	201	26	exchange	exchange	NOUN
ftr-295	201	27	of	of	ADP
ftr-295	201	28	information	information	NOUN
ftr-295	201	29	for	for	ADP
ftr-295	201	30	tax	tax	NOUN
ftr-295	201	31	purposes	purpose	NOUN
ftr-295	201	32	and	and	CCONJ
ftr-295	201	33	to	to	PART
ftr-295	201	34	provide	provide	VERB
ftr-295	201	35	a	a	DET
ftr-295	201	36	cooperative	cooperative	ADJ
ftr-295	201	37	forum	forum	NOUN
ftr-295	201	38	in	in	ADP
ftr-295	201	39	which	which	PRON
ftr-295	201	40	all	all	DET
ftr-295	201	41	countries	country	NOUN
ftr-295	201	42	can	can	AUX
ftr-295	201	43	work	work	VERB
ftr-295	201	44	towards	towards	ADP
ftr-295	201	45	the	the	DET
ftr-295	201	46	establishment	establishment	NOUN
ftr-295	201	47	of	of	ADP
ftr-295	201	48	a	a	DET
ftr-295	201	49	level	level	NOUN
ftr-295	201	50	playing	playing	NOUN
ftr-295	201	51	field	field	NOUN
ftr-295	201	52	based	base	VERB
ftr-295	201	53	on	on	ADP
ftr-295	201	54	these	these	DET
ftr-295	201	55	standards	standard	NOUN
ftr-295	201	56	.	.	PUNCT
ftr-295	201	57	”	"	PUNCT
ftr-295	202	1	see	see	VERB
ftr-295	202	2	g20	g20	NOUN
ftr-295	202	3	,	,	PUNCT
ftr-295	202	4	statement	statement	NOUN
ftr-295	202	5	on	on	ADP
ftr-295	202	6	transparency	transparency	NOUN
ftr-295	202	7	and	and	CCONJ
ftr-295	202	8	exchange	exchange	NOUN
ftr-295	202	9	of	of	ADP
ftr-295	202	10	information	information	NOUN
ftr-295	202	11	for	for	ADP
ftr-295	202	12	tax	tax	NOUN
ftr-295	202	13	purposes	purpose	NOUN
ftr-295	202	14	(	(	PUNCT
ftr-295	202	15	november	november	PROPN
ftr-295	202	16	21	21	NUM
ftr-295	202	17	,	,	PUNCT
ftr-295	202	18	2004	2004	NUM
ftr-295	202	19	)	)	PUNCT
ftr-295	202	20	,	,	PUNCT
ftr-295	202	21	http://www.g20.utoronto.ca/2004/2004	http://www.g20.utoronto.ca/2004/2004	NOUN
ftr-295	202	22	transparency.html	transparency.html	NOUN
ftr-295	202	23	.	.	PROPN
ftr-295	202	24	29	29	NUM
ftr-295	202	25	.	.	PUNCT
ftr-295	203	1	in	in	ADP
ftr-295	203	2	a	a	DET
ftr-295	203	3	statement	statement	NOUN
ftr-295	203	4	issued	issue	VERB
ftr-295	203	5	after	after	ADP
ftr-295	203	6	the	the	DET
ftr-295	203	7	g20	g20	PROPN
ftr-295	203	8	london	london	PROPN
ftr-295	203	9	summit	summit	NOUN
ftr-295	203	10	in	in	ADP
ftr-295	203	11	2009	2009	NUM
ftr-295	203	12	,	,	PUNCT
ftr-295	203	13	the	the	DET
ftr-295	203	14	g20	g20	NOUN
ftr-295	203	15	expressed	express	VERB
ftr-295	203	16	the	the	DET
ftr-295	203	17	need	need	NOUN
ftr-295	203	18	to	to	PART
ftr-295	203	19	“	"	PUNCT
ftr-295	203	20	take	take	VERB
ftr-295	203	21	action	action	NOUN
ftr-295	203	22	against	against	ADP
ftr-295	203	23	non	non	ADJ
ftr-295	203	24	-	-	ADJ
ftr-295	203	25	cooperative	cooperative	ADJ
ftr-295	203	26	jurisdictions	jurisdiction	NOUN
ftr-295	203	27	,	,	PUNCT
ftr-295	203	28	including	include	VERB
ftr-295	203	29	tax	tax	NOUN
ftr-295	203	30	havens	haven	NOUN
ftr-295	203	31	.	.	PUNCT
ftr-295	204	1	we	we	PRON
ftr-295	204	2	stand	stand	VERB
ftr-295	204	3	ready	ready	ADJ
ftr-295	204	4	to	to	PART
ftr-295	204	5	deploy	deploy	VERB
ftr-295	204	6	sanctions	sanction	NOUN
ftr-295	204	7	to	to	PART
ftr-295	204	8	protect	protect	VERB
ftr-295	204	9	our	our	PRON
ftr-295	204	10	public	public	ADJ
ftr-295	204	11	finances	finance	NOUN
ftr-295	204	12	and	and	CCONJ
ftr-295	204	13	financial	financial	ADJ
ftr-295	204	14	systems	system	NOUN
ftr-295	204	15	.	.	PUNCT
ftr-295	205	1	the	the	DET
ftr-295	205	2	era	era	NOUN
ftr-295	205	3	of	of	ADP
ftr-295	205	4	banking	banking	NOUN
ftr-295	205	5	secrecy	secrecy	NOUN
ftr-295	205	6	is	be	AUX
ftr-295	205	7	over	over	ADV
ftr-295	205	8	.	.	PUNCT
ftr-295	206	1	we	we	PRON
ftr-295	206	2	note	note	VERB
ftr-295	206	3	that	that	SCONJ
ftr-295	206	4	the	the	DET
ftr-295	206	5	oecd	oecd	PROPN
ftr-295	206	6	has	have	AUX
ftr-295	206	7	today	today	NOUN
ftr-295	206	8	published	publish	VERB
ftr-295	206	9	a	a	DET
ftr-295	206	10	list	list	NOUN
ftr-295	206	11	of	of	ADP
ftr-295	206	12	countries	country	NOUN
ftr-295	206	13	assessed	assess	VERB
ftr-295	206	14	by	by	ADP
ftr-295	206	15	the	the	DET
ftr-295	206	16	global	global	ADJ
ftr-295	206	17	forum	forum	PROPN
ftr-295	206	18	against	against	ADP
ftr-295	206	19	the	the	DET
ftr-295	206	20	international	international	ADJ
ftr-295	206	21	standard	standard	NOUN
ftr-295	206	22	for	for	ADP
ftr-295	206	23	exchange	exchange	NOUN
ftr-295	206	24	of	of	ADP
ftr-295	206	25	tax	tax	NOUN
ftr-295	206	26	information	information	NOUN
ftr-295	206	27	.	.	PUNCT
ftr-295	206	28	”	"	PUNCT
ftr-295	207	1	see	see	VERB
ftr-295	207	2	g20	g20	PROPN
ftr-295	207	3	,	,	PUNCT
ftr-295	207	4	london	london	PROPN
ftr-295	207	5	summit	summit	NOUN
ftr-295	207	6	–	–	PUNCT
ftr-295	207	7	leaders	leader	NOUN
ftr-295	207	8	’	’	PART
ftr-295	207	9	statement	statement	NOUN
ftr-295	207	10	,	,	PUNCT
ftr-295	207	11	4	4	NUM
ftr-295	207	12	(	(	PUNCT
ftr-295	207	13	april	april	PROPN
ftr-295	207	14	2	2	NUM
ftr-295	207	15	,	,	PUNCT
ftr-295	207	16	2009	2009	NUM
ftr-295	207	17	)	)	PUNCT
ftr-295	207	18	,	,	PUNCT
ftr-295	207	19	http://www.imf.org/external/np/sec/pr/2009/	http://www.imf.org/external/np/sec/pr/2009/	PROPN
ftr-295	207	20	pdf	pdf	NOUN
ftr-295	207	21	/	/	SYM
ftr-295	207	22	g20_040209.pdf	g20_040209.pdf	NOUN
ftr-295	207	23	.	.	PUNCT
ftr-295	208	1	later	later	ADV
ftr-295	208	2	,	,	PUNCT
ftr-295	208	3	during	during	ADP
ftr-295	208	4	the	the	DET
ftr-295	208	5	pittsburgh	pittsburgh	PROPN
ftr-295	208	6	summit	summit	NOUN
ftr-295	208	7	in	in	ADP
ftr-295	208	8	2009	2009	NUM
ftr-295	208	9	,	,	PUNCT
ftr-295	208	10	a	a	DET
ftr-295	208	11	statement	statement	NOUN
ftr-295	208	12	by	by	ADP
ftr-295	208	13	the	the	DET
ftr-295	208	14	g20	g20	NOUN
ftr-295	208	15	was	be	AUX
ftr-295	208	16	issued	issue	VERB
ftr-295	208	17	:	:	PUNCT
ftr-295	208	18	“	"	PUNCT
ftr-295	208	19	we	we	PRON
ftr-295	208	20	welcome	welcome	VERB
ftr-295	208	21	the	the	DET
ftr-295	208	22	expansion	expansion	NOUN
ftr-295	208	23	of	of	ADP
ftr-295	208	24	the	the	DET
ftr-295	208	25	global	global	ADJ
ftr-295	208	26	forum	forum	PROPN
ftr-295	208	27	on	on	ADP
ftr-295	208	28	transparency	transparency	NOUN
ftr-295	208	29	and	and	CCONJ
ftr-295	208	30	exchange	exchange	NOUN
ftr-295	208	31	of	of	ADP
ftr-295	208	32	information	information	NOUN
ftr-295	208	33	,	,	PUNCT
ftr-295	208	34	including	include	VERB
ftr-295	208	35	the	the	DET
ftr-295	208	36	participation	participation	NOUN
ftr-295	208	37	of	of	ADP
ftr-295	208	38	developing	develop	VERB
ftr-295	208	39	countries	country	NOUN
ftr-295	208	40	,	,	PUNCT
ftr-295	208	41	and	and	CCONJ
ftr-295	208	42	welcome	welcome	VERB
ftr-295	208	43	the	the	DET
ftr-295	208	44	agreement	agreement	NOUN
ftr-295	208	45	to	to	PART
ftr-295	208	46	deliver	deliver	VERB
ftr-295	208	47	an	an	DET
ftr-295	208	48	effective	effective	ADJ
ftr-295	208	49	program	program	NOUN
ftr-295	208	50	of	of	ADP
ftr-295	208	51	peer	peer	NOUN
ftr-295	208	52	review	review	NOUN
ftr-295	208	53	.	.	PUNCT
ftr-295	209	1	the	the	DET
ftr-295	209	2	main	main	ADJ
ftr-295	209	3	focus	focus	NOUN
ftr-295	209	4	of	of	ADP
ftr-295	209	5	the	the	DET
ftr-295	209	6	[	[	X
ftr-295	209	7	global	global	ADJ
ftr-295	209	8	]	]	X
ftr-295	209	9	forum	forum	PROPN
ftr-295	209	10	’s	’s	PART
ftr-295	209	11	work	work	NOUN
ftr-295	209	12	will	will	AUX
ftr-295	209	13	be	be	AUX
ftr-295	209	14	to	to	PART
ftr-295	209	15	improve	improve	VERB
ftr-295	209	16	tax	tax	NOUN
ftr-295	209	17	transparency	transparency	NOUN
ftr-295	209	18	and	and	CCONJ
ftr-295	209	19	exchange	exchange	NOUN
ftr-295	209	20	of	of	ADP
ftr-295	209	21	information	information	NOUN
ftr-295	209	22	so	so	SCONJ
ftr-295	209	23	that	that	SCONJ
ftr-295	209	24	countries	country	NOUN
ftr-295	209	25	can	can	AUX
ftr-295	209	26	fully	fully	ADV
ftr-295	209	27	enforce	enforce	VERB
ftr-295	209	28	their	their	PRON
ftr-295	209	29	tax	tax	NOUN
ftr-295	209	30	laws	law	NOUN
ftr-295	209	31	to	to	PART
ftr-295	209	32	protect	protect	VERB
ftr-295	209	33	their	their	PRON
ftr-295	209	34	tax	tax	NOUN
ftr-295	209	35	base	base	NOUN
ftr-295	209	36	.	.	PUNCT
ftr-295	210	1	we	we	PRON
ftr-295	210	2	stand	stand	VERB
ftr-295	210	3	ready	ready	ADJ
ftr-295	210	4	to	to	PART
ftr-295	210	5	use	use	VERB
ftr-295	210	6	countermeasures	countermeasure	NOUN
ftr-295	210	7	against	against	ADP
ftr-295	210	8	tax	tax	NOUN
ftr-295	210	9	havens	haven	NOUN
ftr-295	210	10	from	from	ADP
ftr-295	210	11	march	march	PROPN
ftr-295	210	12	2010	2010	NUM
ftr-295	210	13	.	.	PUNCT
ftr-295	210	14	”	"	PUNCT
ftr-295	211	1	see	see	VERB
ftr-295	211	2	g20	g20	PROPN
ftr-295	211	3	,	,	PUNCT
ftr-295	211	4	pittsburgh	pittsburgh	PROPN
ftr-295	211	5	summit	summit	NOUN
ftr-295	211	6	–	–	PUNCT
ftr-295	211	7	leaders	leader	NOUN
ftr-295	211	8	’	’	PART
ftr-295	211	9	statement	statement	NOUN
ftr-295	211	10	,	,	PUNCT
ftr-295	211	11	10	10	NUM
ftr-295	211	12	68	68	NUM
ftr-295	211	13	florida	florida	PROPN
ftr-295	211	14	tax	tax	NOUN
ftr-295	211	15	review	review	NOUN
ftr-295	212	1	[	[	X
ftr-295	212	2	vol	vol	NOUN
ftr-295	212	3	.	.	PUNCT
ftr-295	213	1	15:2	15:2	NUM
ftr-295	213	2	commitments	commitment	NOUN
ftr-295	213	3	.	.	PUNCT
ftr-295	214	1	thereafter	thereafter	ADV
ftr-295	214	2	,	,	PUNCT
ftr-295	214	3	the	the	DET
ftr-295	214	4	number	number	NOUN
ftr-295	214	5	of	of	ADP
ftr-295	214	6	signed	sign	VERB
ftr-295	214	7	tie	tie	NOUN
ftr-295	214	8	agreements	agreement	NOUN
ftr-295	214	9	by	by	ADP
ftr-295	214	10	key	key	ADJ
ftr-295	214	11	countries	country	NOUN
ftr-295	214	12	substantially	substantially	ADV
ftr-295	214	13	increased	increase	VERB
ftr-295	214	14	.	.	PUNCT
ftr-295	215	1	furthermore	furthermore	ADV
ftr-295	215	2	,	,	PUNCT
ftr-295	215	3	the	the	DET
ftr-295	215	4	global	global	ADJ
ftr-295	215	5	forum	forum	PROPN
ftr-295	215	6	was	be	AUX
ftr-295	215	7	granted	grant	VERB
ftr-295	215	8	additional	additional	ADJ
ftr-295	215	9	funding	funding	NOUN
ftr-295	215	10	.	.	PUNCT
ftr-295	216	1	nonetheless	nonetheless	ADV
ftr-295	216	2	,	,	PUNCT
ftr-295	216	3	the	the	DET
ftr-295	216	4	g20	g20	NOUN
ftr-295	216	5	’s	’s	PART
ftr-295	216	6	ability	ability	NOUN
ftr-295	216	7	to	to	PART
ftr-295	216	8	affect	affect	VERB
ftr-295	216	9	international	international	ADJ
ftr-295	216	10	tax	tax	NOUN
ftr-295	216	11	policy	policy	NOUN
ftr-295	216	12	is	be	AUX
ftr-295	216	13	limited	limit	VERB
ftr-295	216	14	because	because	SCONJ
ftr-295	216	15	of	of	ADP
ftr-295	216	16	several	several	ADJ
ftr-295	216	17	impediments	impediment	NOUN
ftr-295	216	18	.	.	PUNCT
ftr-295	217	1	first	first	ADV
ftr-295	217	2	,	,	PUNCT
ftr-295	217	3	the	the	DET
ftr-295	217	4	g20	g20	NOUN
ftr-295	217	5	depends	depend	VERB
ftr-295	217	6	on	on	ADP
ftr-295	217	7	the	the	DET
ftr-295	217	8	oecd	oecd	PROPN
ftr-295	217	9	in	in	ADP
ftr-295	217	10	a	a	DET
ftr-295	217	11	way	way	NOUN
ftr-295	217	12	that	that	PRON
ftr-295	217	13	limits	limit	VERB
ftr-295	217	14	its	its	PRON
ftr-295	217	15	ability	ability	NOUN
ftr-295	217	16	to	to	PART
ftr-295	217	17	originate	originate	VERB
ftr-295	217	18	tax	tax	NOUN
ftr-295	217	19	policy	policy	NOUN
ftr-295	217	20	.	.	PUNCT
ftr-295	218	1	as	as	SCONJ
ftr-295	218	2	described	describe	VERB
ftr-295	218	3	above	above	ADV
ftr-295	218	4	,	,	PUNCT
ftr-295	218	5	the	the	DET
ftr-295	218	6	relationship	relationship	NOUN
ftr-295	218	7	between	between	ADP
ftr-295	218	8	the	the	DET
ftr-295	218	9	g20	g20	NOUN
ftr-295	218	10	and	and	CCONJ
ftr-295	218	11	the	the	DET
ftr-295	218	12	oecd	oecd	PROPN
ftr-295	218	13	is	be	AUX
ftr-295	218	14	symbiotic	symbiotic	ADJ
ftr-295	218	15	:	:	PUNCT
ftr-295	218	16	the	the	DET
ftr-295	218	17	g20	g20	NOUN
ftr-295	218	18	provides	provide	VERB
ftr-295	218	19	high	high	ADJ
ftr-295	218	20	-	-	PUNCT
ftr-295	218	21	level	level	NOUN
ftr-295	218	22	political	political	ADJ
ftr-295	218	23	backing	backing	NOUN
ftr-295	218	24	,	,	PUNCT
ftr-295	218	25	while	while	SCONJ
ftr-295	218	26	the	the	DET
ftr-295	218	27	oecd	oecd	PROPN
ftr-295	218	28	develops	develop	VERB
ftr-295	218	29	technical	technical	ADJ
ftr-295	218	30	standards	standard	NOUN
ftr-295	218	31	and	and	CCONJ
ftr-295	218	32	monitors	monitor	NOUN
ftr-295	218	33	implementation	implementation	NOUN
ftr-295	218	34	.	.	PUNCT
ftr-295	219	1	30	30	NUM
ftr-295	219	2	therefore	therefore	ADV
ftr-295	219	3	,	,	PUNCT
ftr-295	219	4	as	as	SCONJ
ftr-295	219	5	one	one	NUM
ftr-295	219	6	commentator	commentator	NOUN
ftr-295	219	7	has	have	AUX
ftr-295	219	8	noted	note	VERB
ftr-295	219	9	,	,	PUNCT
ftr-295	219	10	the	the	DET
ftr-295	219	11	primary	primary	ADJ
ftr-295	219	12	role	role	NOUN
ftr-295	219	13	of	of	ADP
ftr-295	219	14	the	the	DET
ftr-295	219	15	g20	g20	NOUN
ftr-295	219	16	is	be	AUX
ftr-295	219	17	to	to	PART
ftr-295	219	18	“	"	PUNCT
ftr-295	219	19	syndicate	syndicate	VERB
ftr-295	219	20	,	,	PUNCT
ftr-295	219	21	rather	rather	ADV
ftr-295	219	22	than	than	ADP
ftr-295	219	23	originate	originate	VERB
ftr-295	219	24	,	,	PUNCT
ftr-295	219	25	tax	tax	NOUN
ftr-295	219	26	policy	policy	NOUN
ftr-295	219	27	.	.	PUNCT
ftr-295	219	28	”	"	PUNCT
ftr-295	220	1	31	31	NUM
ftr-295	220	2	moreover	moreover	ADV
ftr-295	220	3	,	,	PUNCT
ftr-295	220	4	since	since	SCONJ
ftr-295	220	5	the	the	DET
ftr-295	220	6	g20	g20	NOUN
ftr-295	220	7	depends	depend	VERB
ftr-295	220	8	on	on	ADP
ftr-295	220	9	the	the	DET
ftr-295	220	10	oecd	oecd	PROPN
ftr-295	220	11	for	for	ADP
ftr-295	220	12	implementation	implementation	NOUN
ftr-295	220	13	,	,	PUNCT
ftr-295	220	14	if	if	SCONJ
ftr-295	220	15	tax	tax	NOUN
ftr-295	220	16	policies	policy	NOUN
ftr-295	220	17	adopted	adopt	VERB
ftr-295	220	18	by	by	ADP
ftr-295	220	19	the	the	DET
ftr-295	220	20	g20	g20	NOUN
ftr-295	220	21	are	be	AUX
ftr-295	220	22	not	not	PART
ftr-295	220	23	in	in	ADP
ftr-295	220	24	accord	accord	NOUN
ftr-295	220	25	with	with	ADP
ftr-295	220	26	oecd	oecd	PROPN
ftr-295	220	27	standards	standard	NOUN
ftr-295	220	28	,	,	PUNCT
ftr-295	220	29	the	the	DET
ftr-295	220	30	latter	latter	ADJ
ftr-295	220	31	organization	organization	NOUN
ftr-295	220	32	is	be	AUX
ftr-295	220	33	not	not	PART
ftr-295	220	34	likely	likely	ADJ
ftr-295	220	35	to	to	PART
ftr-295	220	36	implement	implement	VERB
ftr-295	220	37	them	they	PRON
ftr-295	220	38	.	.	PUNCT
ftr-295	221	1	(	(	PUNCT
ftr-295	221	2	september	september	PROPN
ftr-295	221	3	24–25	24–25	NUM
ftr-295	221	4	,	,	PUNCT
ftr-295	221	5	2009	2009	NUM
ftr-295	221	6	)	)	PUNCT
ftr-295	221	7	.	.	PUNCT
ftr-295	222	1	the	the	DET
ftr-295	222	2	g20	g20	NOUN
ftr-295	222	3	has	have	AUX
ftr-295	222	4	not	not	PART
ftr-295	222	5	yet	yet	ADV
ftr-295	222	6	stated	state	VERB
ftr-295	222	7	what	what	PRON
ftr-295	222	8	countermeasures	countermeasure	NOUN
ftr-295	222	9	are	be	AUX
ftr-295	222	10	being	be	AUX
ftr-295	222	11	considered	consider	VERB
ftr-295	222	12	against	against	ADP
ftr-295	222	13	tax	tax	NOUN
ftr-295	222	14	havens	haven	NOUN
ftr-295	222	15	.	.	PUNCT
ftr-295	223	1	see	see	VERB
ftr-295	223	2	wouters	wouter	NOUN
ftr-295	223	3	&	&	CCONJ
ftr-295	223	4	meuwissen	meuwissen	PROPN
ftr-295	223	5	,	,	PUNCT
ftr-295	223	6	global	global	ADJ
ftr-295	223	7	tax	tax	NOUN
ftr-295	223	8	governance	governance	NOUN
ftr-295	223	9	,	,	PUNCT
ftr-295	223	10	supra	supra	PROPN
ftr-295	223	11	note	note	NOUN
ftr-295	223	12	10	10	NUM
ftr-295	223	13	at	at	ADP
ftr-295	223	14	5–7	5–7	NUM
ftr-295	223	15	.	.	NOUN
ftr-295	223	16	30	30	NUM
ftr-295	223	17	.	.	PUNCT
ftr-295	224	1	see	see	VERB
ftr-295	224	2	wouters	wouter	NOUN
ftr-295	224	3	&	&	CCONJ
ftr-295	224	4	meuwissen	meuwissen	PROPN
ftr-295	224	5	,	,	PUNCT
ftr-295	224	6	global	global	ADJ
ftr-295	224	7	tax	tax	NOUN
ftr-295	224	8	governance	governance	NOUN
ftr-295	224	9	,	,	PUNCT
ftr-295	224	10	supra	supra	PROPN
ftr-295	224	11	note	note	NOUN
ftr-295	224	12	17	17	NUM
ftr-295	224	13	.	.	PUNCT
ftr-295	225	1	see	see	VERB
ftr-295	225	2	also	also	ADV
ftr-295	225	3	christians	christian	NOUN
ftr-295	225	4	,	,	PUNCT
ftr-295	225	5	taxation	taxation	NOUN
ftr-295	225	6	in	in	ADP
ftr-295	225	7	a	a	DET
ftr-295	225	8	time	time	NOUN
ftr-295	225	9	of	of	ADP
ftr-295	225	10	crisis	crisis	NOUN
ftr-295	225	11	,	,	PUNCT
ftr-295	225	12	supra	supra	PROPN
ftr-295	225	13	note	note	PROPN
ftr-295	225	14	10	10	NUM
ftr-295	225	15	;	;	PUNCT
ftr-295	225	16	ecceleston	ecceleston	NOUN
ftr-295	225	17	,	,	PUNCT
ftr-295	225	18	handmaiden	handmaiden	VERB
ftr-295	225	19	to	to	ADP
ftr-295	225	20	the	the	DET
ftr-295	225	21	g20	g20	NOUN
ftr-295	225	22	,	,	PUNCT
ftr-295	225	23	supra	supra	PROPN
ftr-295	225	24	note	note	NOUN
ftr-295	225	25	14	14	NUM
ftr-295	225	26	.	.	PUNCT
ftr-295	225	27	31	31	NUM
ftr-295	225	28	.	.	PUNCT
ftr-295	226	1	see	see	VERB
ftr-295	226	2	christians	christian	NOUN
ftr-295	226	3	,	,	PUNCT
ftr-295	226	4	taxation	taxation	NOUN
ftr-295	226	5	in	in	ADP
ftr-295	226	6	a	a	DET
ftr-295	226	7	time	time	NOUN
ftr-295	226	8	of	of	ADP
ftr-295	226	9	crisis	crisis	NOUN
ftr-295	226	10	,	,	PUNCT
ftr-295	226	11	supra	supra	PROPN
ftr-295	226	12	note	note	NOUN
ftr-295	226	13	10	10	NUM
ftr-295	226	14	at	at	ADP
ftr-295	226	15	29	29	NUM
ftr-295	226	16	.	.	PUNCT
ftr-295	227	1	for	for	ADP
ftr-295	227	2	example	example	NOUN
ftr-295	227	3	,	,	PUNCT
ftr-295	227	4	see	see	VERB
ftr-295	227	5	the	the	DET
ftr-295	227	6	g20	g20	NOUN
ftr-295	227	7	statement	statement	NOUN
ftr-295	227	8	from	from	ADP
ftr-295	227	9	february	february	PROPN
ftr-295	227	10	2013	2013	NUM
ftr-295	227	11	,	,	PUNCT
ftr-295	227	12	noting	note	VERB
ftr-295	227	13	that	that	SCONJ
ftr-295	227	14	:	:	PUNCT
ftr-295	227	15	[	[	X
ftr-295	227	16	w]e	w]e	NOUN
ftr-295	227	17	welcome	welcome	VERB
ftr-295	227	18	the	the	DET
ftr-295	227	19	oecd	oecd	PROPN
ftr-295	227	20	report	report	NOUN
ftr-295	227	21	on	on	ADP
ftr-295	227	22	addressing	address	VERB
ftr-295	227	23	base	base	NOUN
ftr-295	227	24	erosion	erosion	NOUN
ftr-295	227	25	and	and	CCONJ
ftr-295	227	26	profit	profit	NOUN
ftr-295	227	27	shifting	shift	VERB
ftr-295	227	28	and	and	CCONJ
ftr-295	227	29	acknowledge	acknowledge	VERB
ftr-295	227	30	that	that	SCONJ
ftr-295	227	31	an	an	DET
ftr-295	227	32	important	important	ADJ
ftr-295	227	33	part	part	NOUN
ftr-295	227	34	of	of	ADP
ftr-295	227	35	fiscal	fiscal	ADJ
ftr-295	227	36	sustainability	sustainability	NOUN
ftr-295	227	37	is	be	AUX
ftr-295	227	38	securing	secure	VERB
ftr-295	227	39	our	our	PRON
ftr-295	227	40	revenue	revenue	NOUN
ftr-295	227	41	bases	basis	NOUN
ftr-295	227	42	.	.	PUNCT
ftr-295	228	1	we	we	PRON
ftr-295	228	2	are	be	AUX
ftr-295	228	3	determined	determined	ADJ
ftr-295	228	4	to	to	PART
ftr-295	228	5	develop	develop	VERB
ftr-295	228	6	measures	measure	NOUN
ftr-295	228	7	to	to	PART
ftr-295	228	8	address	address	VERB
ftr-295	228	9	base	base	NOUN
ftr-295	228	10	erosion	erosion	NOUN
ftr-295	228	11	and	and	CCONJ
ftr-295	228	12	profit	profit	NOUN
ftr-295	228	13	shifting	shifting	NOUN
ftr-295	228	14	,	,	PUNCT
ftr-295	228	15	take	take	VERB
ftr-295	228	16	necessary	necessary	ADJ
ftr-295	228	17	collective	collective	ADJ
ftr-295	228	18	actions	action	NOUN
ftr-295	228	19	[	[	X
ftr-295	228	20	,	,	PUNCT
ftr-295	228	21	]	]	PUNCT
ftr-295	228	22	and	and	CCONJ
ftr-295	228	23	look	look	VERB
ftr-295	228	24	forward	forward	ADV
ftr-295	228	25	to	to	ADP
ftr-295	228	26	the	the	DET
ftr-295	228	27	comprehensive	comprehensive	ADJ
ftr-295	228	28	action	action	NOUN
ftr-295	228	29	plan	plan	VERB
ftr-295	228	30	the	the	DET
ftr-295	228	31	oecd	oecd	PROPN
ftr-295	228	32	will	will	AUX
ftr-295	228	33	present	present	VERB
ftr-295	228	34	to	to	ADP
ftr-295	228	35	us	we	PRON
ftr-295	228	36	in	in	ADP
ftr-295	228	37	july	july	PROPN
ftr-295	229	1	[	[	X
ftr-295	229	2	2013	2013	NUM
ftr-295	229	3	]	]	PUNCT
ftr-295	229	4	.	.	PUNCT
ftr-295	230	1	we	we	PRON
ftr-295	230	2	strongly	strongly	ADV
ftr-295	230	3	encourage	encourage	VERB
ftr-295	230	4	all	all	DET
ftr-295	230	5	jurisdictions	jurisdiction	NOUN
ftr-295	230	6	to	to	PART
ftr-295	230	7	sign	sign	VERB
ftr-295	230	8	the	the	DET
ftr-295	230	9	multilateral	multilateral	ADJ
ftr-295	230	10	convention	convention	NOUN
ftr-295	230	11	on	on	ADP
ftr-295	230	12	mutual	mutual	ADJ
ftr-295	230	13	administrative	administrative	ADJ
ftr-295	230	14	assistance	assistance	NOUN
ftr-295	230	15	.	.	PUNCT
ftr-295	231	1	we	we	PRON
ftr-295	231	2	encourage	encourage	VERB
ftr-295	231	3	the	the	DET
ftr-295	231	4	global	global	ADJ
ftr-295	231	5	forum	forum	PROPN
ftr-295	231	6	on	on	ADP
ftr-295	231	7	transparency	transparency	NOUN
ftr-295	231	8	and	and	CCONJ
ftr-295	231	9	exchange	exchange	NOUN
ftr-295	231	10	of	of	ADP
ftr-295	231	11	information	information	NOUN
ftr-295	231	12	to	to	PART
ftr-295	231	13	continue	continue	VERB
ftr-295	231	14	to	to	PART
ftr-295	231	15	make	make	VERB
ftr-295	231	16	rapid	rapid	ADJ
ftr-295	231	17	progress	progress	NOUN
ftr-295	231	18	in	in	ADP
ftr-295	231	19	assessing	assess	VERB
ftr-295	231	20	and	and	CCONJ
ftr-295	231	21	monitoring	monitoring	NOUN
ftr-295	231	22	on	on	ADP
ftr-295	231	23	a	a	DET
ftr-295	231	24	continuous	continuous	ADJ
ftr-295	231	25	basis	basis	NOUN
ftr-295	231	26	the	the	DET
ftr-295	231	27	implementation	implementation	NOUN
ftr-295	231	28	of	of	ADP
ftr-295	231	29	the	the	DET
ftr-295	231	30	international	international	ADJ
ftr-295	231	31	standard	standard	NOUN
ftr-295	231	32	on	on	ADP
ftr-295	231	33	information	information	NOUN
ftr-295	231	34	exchange	exchange	NOUN
ftr-295	231	35	and	and	CCONJ
ftr-295	231	36	look	look	VERB
ftr-295	231	37	forward	forward	ADV
ftr-295	231	38	to	to	ADP
ftr-295	231	39	the	the	DET
ftr-295	231	40	progress	progress	NOUN
ftr-295	231	41	report	report	NOUN
ftr-295	231	42	by	by	ADP
ftr-295	231	43	april	april	PROPN
ftr-295	231	44	2013	2013	NUM
ftr-295	231	45	.	.	PUNCT
ftr-295	232	1	we	we	PRON
ftr-295	232	2	reiterate	reiterate	VERB
ftr-295	232	3	our	our	PRON
ftr-295	232	4	commitment	commitment	NOUN
ftr-295	232	5	to	to	ADP
ftr-295	232	6	extending	extend	VERB
ftr-295	232	7	the	the	DET
ftr-295	232	8	practice	practice	NOUN
ftr-295	232	9	of	of	ADP
ftr-295	232	10	automatic	automatic	ADJ
ftr-295	232	11	exchange	exchange	NOUN
ftr-295	232	12	of	of	ADP
ftr-295	232	13	information	information	NOUN
ftr-295	232	14	,	,	PUNCT
ftr-295	232	15	as	as	ADP
ftr-295	232	16	appropriate	appropriate	ADJ
ftr-295	232	17	,	,	PUNCT
ftr-295	232	18	and	and	CCONJ
ftr-295	232	19	commend	commend	VERB
ftr-295	232	20	the	the	DET
ftr-295	232	21	progress	progress	NOUN
ftr-295	232	22	made	make	VERB
ftr-295	232	23	recently	recently	ADV
ftr-295	232	24	in	in	ADP
ftr-295	232	25	this	this	DET
ftr-295	232	26	area	area	NOUN
ftr-295	232	27	.	.	PUNCT
ftr-295	233	1	we	we	PRON
ftr-295	233	2	support	support	VERB
ftr-295	233	3	the	the	DET
ftr-295	233	4	oecd	oecd	PROPN
ftr-295	233	5	analysis	analysis	NOUN
ftr-295	233	6	for	for	ADP
ftr-295	233	7	multilateral	multilateral	ADJ
ftr-295	233	8	implementation	implementation	NOUN
ftr-295	233	9	in	in	ADP
ftr-295	233	10	that	that	DET
ftr-295	233	11	domain	domain	NOUN
ftr-295	233	12	.	.	PUNCT
ftr-295	234	1	g20	g20	NOUN
ftr-295	234	2	,	,	PUNCT
ftr-295	234	3	final	final	ADJ
ftr-295	234	4	communiqué	communiqué	NOUN
ftr-295	234	5	of	of	ADP
ftr-295	234	6	finance	finance	NOUN
ftr-295	234	7	ministers	minister	NOUN
ftr-295	234	8	and	and	CCONJ
ftr-295	234	9	central	central	ADJ
ftr-295	234	10	bank	bank	NOUN
ftr-295	234	11	governors	governor	NOUN
ftr-295	234	12	5	5	NUM
ftr-295	234	13	(	(	PUNCT
ftr-295	234	14	february	february	PROPN
ftr-295	234	15	15–16	15–16	NUM
ftr-295	234	16	,	,	PUNCT
ftr-295	234	17	2013	2013	NUM
ftr-295	234	18	)	)	PUNCT
ftr-295	234	19	.	.	PUNCT
ftr-295	235	1	this	this	DET
ftr-295	235	2	statement	statement	NOUN
ftr-295	235	3	demonstrates	demonstrate	VERB
ftr-295	235	4	how	how	SCONJ
ftr-295	235	5	the	the	DET
ftr-295	235	6	oecd	oecd	PROPN
ftr-295	235	7	originates	originate	VERB
ftr-295	235	8	the	the	DET
ftr-295	235	9	action	action	NOUN
ftr-295	235	10	plans	plan	NOUN
ftr-295	235	11	and	and	CCONJ
ftr-295	235	12	norms	norm	NOUN
ftr-295	235	13	while	while	SCONJ
ftr-295	235	14	the	the	DET
ftr-295	235	15	g20	g20	NOUN
ftr-295	235	16	provides	provide	VERB
ftr-295	235	17	high	high	ADJ
ftr-295	235	18	-	-	PUNCT
ftr-295	235	19	level	level	NOUN
ftr-295	235	20	political	political	ADJ
ftr-295	235	21	support	support	NOUN
ftr-295	235	22	in	in	ADP
ftr-295	235	23	order	order	NOUN
ftr-295	235	24	to	to	PART
ftr-295	235	25	effectuate	effectuate	VERB
ftr-295	235	26	those	those	DET
ftr-295	235	27	plans	plan	NOUN
ftr-295	235	28	.	.	PUNCT
ftr-295	236	1	2014	2014	NUM
ftr-295	236	2	]	]	PUNCT
ftr-295	236	3	the	the	DET
ftr-295	236	4	unruly	unruly	ADJ
ftr-295	236	5	world	world	NOUN
ftr-295	236	6	of	of	ADP
ftr-295	236	7	tax	tax	NOUN
ftr-295	236	8	69	69	NUM
ftr-295	236	9	second	second	NOUN
ftr-295	236	10	,	,	PUNCT
ftr-295	236	11	since	since	SCONJ
ftr-295	236	12	the	the	DET
ftr-295	236	13	g20	g20	NOUN
ftr-295	236	14	is	be	AUX
ftr-295	236	15	an	an	DET
ftr-295	236	16	executive	executive	ADJ
ftr-295	236	17	-	-	PUNCT
ftr-295	236	18	level	level	NOUN
ftr-295	236	19	forum	forum	NOUN
ftr-295	236	20	based	base	VERB
ftr-295	236	21	on	on	ADP
ftr-295	236	22	consensual	consensual	ADJ
ftr-295	236	23	decision	decision	NOUN
ftr-295	236	24	-	-	PUNCT
ftr-295	236	25	making	making	NOUN
ftr-295	236	26	,	,	PUNCT
ftr-295	236	27	it	it	PRON
ftr-295	236	28	tends	tend	VERB
ftr-295	236	29	to	to	PART
ftr-295	236	30	avoid	avoid	VERB
ftr-295	236	31	taking	take	VERB
ftr-295	236	32	stances	stance	NOUN
ftr-295	236	33	on	on	ADP
ftr-295	236	34	issues	issue	NOUN
ftr-295	236	35	that	that	PRON
ftr-295	236	36	are	be	AUX
ftr-295	236	37	politically	politically	ADV
ftr-295	236	38	sensitive	sensitive	ADJ
ftr-295	236	39	.	.	PUNCT
ftr-295	237	1	this	this	PRON
ftr-295	237	2	could	could	AUX
ftr-295	237	3	explain	explain	VERB
ftr-295	237	4	why	why	SCONJ
ftr-295	237	5	the	the	DET
ftr-295	237	6	g20	g20	NOUN
ftr-295	237	7	refrained	refrain	VERB
ftr-295	237	8	from	from	ADP
ftr-295	237	9	taking	take	VERB
ftr-295	237	10	a	a	DET
ftr-295	237	11	tougher	tough	ADJ
ftr-295	237	12	stance	stance	NOUN
ftr-295	237	13	in	in	ADP
ftr-295	237	14	the	the	DET
ftr-295	237	15	fight	fight	NOUN
ftr-295	237	16	against	against	ADP
ftr-295	237	17	tax	tax	NOUN
ftr-295	237	18	havens	haven	NOUN
ftr-295	237	19	.	.	PUNCT
ftr-295	238	1	conflicting	conflict	VERB
ftr-295	238	2	interests	interest	NOUN
ftr-295	238	3	among	among	ADP
ftr-295	238	4	g20	g20	NOUN
ftr-295	238	5	members	member	NOUN
ftr-295	238	6	who	who	PRON
ftr-295	238	7	accommodate	accommodate	VERB
ftr-295	238	8	tax	tax	NOUN
ftr-295	238	9	havens	haven	NOUN
ftr-295	238	10	within	within	ADP
ftr-295	238	11	their	their	PRON
ftr-295	238	12	borders	border	NOUN
ftr-295	238	13	,	,	PUNCT
ftr-295	238	14	such	such	ADJ
ftr-295	238	15	as	as	ADP
ftr-295	238	16	hong	hong	PROPN
ftr-295	238	17	kong	kong	PROPN
ftr-295	238	18	and	and	CCONJ
ftr-295	238	19	macau	macau	PROPN
ftr-295	238	20	in	in	ADP
ftr-295	238	21	the	the	DET
ftr-295	238	22	case	case	NOUN
ftr-295	238	23	of	of	ADP
ftr-295	238	24	china	china	PROPN
ftr-295	238	25	and	and	CCONJ
ftr-295	238	26	the	the	DET
ftr-295	238	27	isle	isle	NOUN
ftr-295	238	28	of	of	ADP
ftr-295	238	29	man	man	PROPN
ftr-295	238	30	,	,	PUNCT
ftr-295	238	31	guernsey	guernsey	PROPN
ftr-295	238	32	,	,	PUNCT
ftr-295	238	33	and	and	CCONJ
ftr-295	238	34	jersey	jersey	NOUN
ftr-295	238	35	in	in	ADP
ftr-295	238	36	the	the	DET
ftr-295	238	37	case	case	NOUN
ftr-295	238	38	of	of	ADP
ftr-295	238	39	the	the	DET
ftr-295	238	40	united	united	PROPN
ftr-295	238	41	kingdom	kingdom	PROPN
ftr-295	238	42	may	may	AUX
ftr-295	238	43	also	also	ADV
ftr-295	238	44	explain	explain	VERB
ftr-295	238	45	the	the	DET
ftr-295	238	46	g20	g20	NOUN
ftr-295	238	47	’s	’s	PART
ftr-295	238	48	choice	choice	NOUN
ftr-295	238	49	not	not	PART
ftr-295	238	50	to	to	PART
ftr-295	238	51	endorse	endorse	VERB
ftr-295	238	52	harsher	harsh	ADJ
ftr-295	238	53	measures	measure	NOUN
ftr-295	238	54	in	in	ADP
ftr-295	238	55	combating	combat	VERB
ftr-295	238	56	tax	tax	NOUN
ftr-295	238	57	havens	haven	NOUN
ftr-295	238	58	.	.	PUNCT
ftr-295	239	1	32	32	NUM
ftr-295	240	1	the	the	DET
ftr-295	240	2	g8	g8	PROPN
ftr-295	240	3	,	,	PUNCT
ftr-295	240	4	which	which	PRON
ftr-295	240	5	is	be	AUX
ftr-295	240	6	less	less	ADV
ftr-295	240	7	active	active	ADJ
ftr-295	240	8	in	in	ADP
ftr-295	240	9	tax	tax	NOUN
ftr-295	240	10	policy	policy	NOUN
ftr-295	240	11	issues	issue	NOUN
ftr-295	240	12	in	in	ADP
ftr-295	240	13	the	the	DET
ftr-295	240	14	last	last	ADJ
ftr-295	240	15	few	few	ADJ
ftr-295	240	16	years	year	NOUN
ftr-295	240	17	,	,	PUNCT
ftr-295	240	18	suffers	suffer	VERB
ftr-295	240	19	from	from	ADP
ftr-295	240	20	similar	similar	ADJ
ftr-295	240	21	problems	problem	NOUN
ftr-295	240	22	.	.	PUNCT
ftr-295	241	1	nevertheless	nevertheless	ADV
ftr-295	241	2	,	,	PUNCT
ftr-295	241	3	the	the	DET
ftr-295	241	4	advantage	advantage	NOUN
ftr-295	241	5	of	of	ADP
ftr-295	241	6	the	the	DET
ftr-295	241	7	g20	g20	NOUN
ftr-295	241	8	is	be	AUX
ftr-295	241	9	that	that	SCONJ
ftr-295	241	10	it	it	PRON
ftr-295	241	11	enables	enable	VERB
ftr-295	241	12	cooperation	cooperation	NOUN
ftr-295	241	13	in	in	ADP
ftr-295	241	14	regard	regard	NOUN
ftr-295	241	15	to	to	ADP
ftr-295	241	16	fiscal	fiscal	ADJ
ftr-295	241	17	issues	issue	NOUN
ftr-295	241	18	within	within	ADP
ftr-295	241	19	a	a	DET
ftr-295	241	20	relatively	relatively	ADV
ftr-295	241	21	small	small	ADJ
ftr-295	241	22	group	group	NOUN
ftr-295	241	23	of	of	ADP
ftr-295	241	24	influential	influential	ADJ
ftr-295	241	25	countries	country	NOUN
ftr-295	241	26	.	.	PUNCT
ftr-295	242	1	this	this	DET
ftr-295	242	2	cooperation	cooperation	NOUN
ftr-295	242	3	may	may	AUX
ftr-295	242	4	lead	lead	VERB
ftr-295	242	5	to	to	ADP
ftr-295	242	6	significant	significant	ADJ
ftr-295	242	7	advances	advance	NOUN
ftr-295	242	8	in	in	ADP
ftr-295	242	9	proposed	propose	VERB
ftr-295	242	10	tax	tax	NOUN
ftr-295	242	11	standards	standard	NOUN
ftr-295	242	12	,	,	PUNCT
ftr-295	242	13	which	which	PRON
ftr-295	242	14	could	could	AUX
ftr-295	242	15	not	not	PART
ftr-295	242	16	be	be	AUX
ftr-295	242	17	achieved	achieve	VERB
ftr-295	242	18	by	by	ADP
ftr-295	242	19	the	the	DET
ftr-295	242	20	oecd	oecd	PROPN
ftr-295	242	21	alone	alone	ADV
ftr-295	242	22	.	.	PUNCT
ftr-295	243	1	c.	c.	PROPN
ftr-295	243	2	other	other	ADJ
ftr-295	243	3	forums	forum	VERB
ftr-295	243	4	other	other	ADJ
ftr-295	243	5	bodies	body	NOUN
ftr-295	243	6	and	and	CCONJ
ftr-295	243	7	international	international	ADJ
ftr-295	243	8	organizations	organization	NOUN
ftr-295	243	9	do	do	AUX
ftr-295	243	10	not	not	PART
ftr-295	243	11	provide	provide	VERB
ftr-295	243	12	an	an	DET
ftr-295	243	13	effective	effective	ADJ
ftr-295	243	14	platform	platform	NOUN
ftr-295	243	15	for	for	ADP
ftr-295	243	16	countries	country	NOUN
ftr-295	243	17	to	to	PART
ftr-295	243	18	collaborate	collaborate	VERB
ftr-295	243	19	on	on	ADP
ftr-295	243	20	tax	tax	NOUN
ftr-295	243	21	policy	policy	NOUN
ftr-295	243	22	matters	matter	NOUN
ftr-295	243	23	.	.	PUNCT
ftr-295	244	1	some	some	PRON
ftr-295	244	2	of	of	ADP
ftr-295	244	3	these	these	DET
ftr-295	244	4	organizations	organization	NOUN
ftr-295	244	5	—	—	PUNCT
ftr-295	244	6	the	the	DET
ftr-295	244	7	united	united	PROPN
ftr-295	244	8	nations	nations	PROPN
ftr-295	244	9	,	,	PUNCT
ftr-295	244	10	the	the	DET
ftr-295	244	11	european	european	PROPN
ftr-295	244	12	union	union	PROPN
ftr-295	244	13	,	,	PUNCT
ftr-295	244	14	the	the	DET
ftr-295	244	15	world	world	NOUN
ftr-295	244	16	trade	trade	NOUN
ftr-295	244	17	organization	organization	NOUN
ftr-295	244	18	,	,	PUNCT
ftr-295	244	19	the	the	DET
ftr-295	244	20	international	international	ADJ
ftr-295	244	21	monetary	monetary	ADJ
ftr-295	244	22	fund	fund	NOUN
ftr-295	244	23	,	,	PUNCT
ftr-295	244	24	the	the	DET
ftr-295	244	25	world	world	PROPN
ftr-295	244	26	bank	bank	NOUN
ftr-295	244	27	,	,	PUNCT
ftr-295	244	28	and	and	CCONJ
ftr-295	244	29	regional	regional	ADJ
ftr-295	244	30	and	and	CCONJ
ftr-295	244	31	administrative	administrative	ADJ
ftr-295	244	32	forums	forum	NOUN
ftr-295	244	33	—	—	PUNCT
ftr-295	244	34	are	be	AUX
ftr-295	244	35	discussed	discuss	VERB
ftr-295	244	36	below	below	ADV
ftr-295	244	37	.	.	PUNCT
ftr-295	245	1	the	the	DET
ftr-295	245	2	united	united	PROPN
ftr-295	245	3	nations	nations	PROPN
ftr-295	245	4	[	[	X
ftr-295	245	5	hereinafter	hereinafter	NOUN
ftr-295	245	6	“	"	PUNCT
ftr-295	245	7	un	un	PROPN
ftr-295	245	8	”	"	PUNCT
ftr-295	245	9	]	]	PUNCT
ftr-295	245	10	has	have	AUX
ftr-295	245	11	not	not	PART
ftr-295	245	12	been	be	AUX
ftr-295	245	13	a	a	DET
ftr-295	245	14	leading	lead	VERB
ftr-295	245	15	forum	forum	NOUN
ftr-295	245	16	for	for	ADP
ftr-295	245	17	international	international	ADJ
ftr-295	245	18	tax	tax	NOUN
ftr-295	245	19	policy	policy	NOUN
ftr-295	245	20	setting	setting	NOUN
ftr-295	245	21	,	,	PUNCT
ftr-295	245	22	33	33	NUM
ftr-295	245	23	although	although	SCONJ
ftr-295	245	24	it	it	PRON
ftr-295	245	25	has	have	AUX
ftr-295	245	26	made	make	VERB
ftr-295	245	27	contributions	contribution	NOUN
ftr-295	245	28	by	by	ADP
ftr-295	245	29	advancing	advance	VERB
ftr-295	245	30	some	some	DET
ftr-295	245	31	proposals	proposal	NOUN
ftr-295	245	32	that	that	PRON
ftr-295	245	33	affect	affect	VERB
ftr-295	245	34	the	the	DET
ftr-295	245	35	tax	tax	NOUN
ftr-295	245	36	policy	policy	NOUN
ftr-295	245	37	of	of	ADP
ftr-295	245	38	developing	develop	VERB
ftr-295	245	39	countries	country	NOUN
ftr-295	245	40	.	.	PUNCT
ftr-295	246	1	34	34	NUM
ftr-295	246	2	there	there	PRON
ftr-295	246	3	are	be	VERB
ftr-295	246	4	a	a	DET
ftr-295	246	5	few	few	ADJ
ftr-295	246	6	reasons	reason	NOUN
ftr-295	246	7	for	for	ADP
ftr-295	246	8	the	the	DET
ftr-295	246	9	surprising	surprising	ADJ
ftr-295	246	10	lack	lack	NOUN
ftr-295	246	11	of	of	ADP
ftr-295	246	12	involvement	involvement	NOUN
ftr-295	246	13	of	of	ADP
ftr-295	246	14	32	32	NUM
ftr-295	246	15	.	.	PUNCT
ftr-295	247	1	see	see	VERB
ftr-295	247	2	wouters	wouter	NOUN
ftr-295	247	3	&	&	CCONJ
ftr-295	247	4	meuwissen	meuwissen	PROPN
ftr-295	247	5	,	,	PUNCT
ftr-295	247	6	global	global	ADJ
ftr-295	247	7	tax	tax	NOUN
ftr-295	247	8	governance	governance	NOUN
ftr-295	247	9	,	,	PUNCT
ftr-295	247	10	supra	supra	PROPN
ftr-295	247	11	note	note	NOUN
ftr-295	247	12	10	10	NUM
ftr-295	247	13	,	,	PUNCT
ftr-295	247	14	at	at	ADP
ftr-295	247	15	7	7	NUM
ftr-295	247	16	.	.	NOUN
ftr-295	247	17	33	33	NUM
ftr-295	247	18	.	.	PUNCT
ftr-295	248	1	the	the	DET
ftr-295	248	2	lack	lack	NOUN
ftr-295	248	3	of	of	ADP
ftr-295	248	4	un	un	PROPN
ftr-295	248	5	leadership	leadership	NOUN
ftr-295	248	6	in	in	ADP
ftr-295	248	7	tax	tax	NOUN
ftr-295	248	8	issues	issue	NOUN
ftr-295	248	9	became	become	VERB
ftr-295	248	10	apparent	apparent	ADJ
ftr-295	248	11	at	at	ADP
ftr-295	248	12	the	the	DET
ftr-295	248	13	international	international	ADJ
ftr-295	248	14	conferences	conference	NOUN
ftr-295	248	15	on	on	ADP
ftr-295	248	16	financing	financing	NOUN
ftr-295	248	17	for	for	ADP
ftr-295	248	18	development	development	NOUN
ftr-295	248	19	in	in	ADP
ftr-295	248	20	monterrey	monterrey	PROPN
ftr-295	248	21	during	during	ADP
ftr-295	248	22	2002	2002	NUM
ftr-295	248	23	and	and	CCONJ
ftr-295	248	24	doha	doha	PROPN
ftr-295	248	25	during	during	ADP
ftr-295	248	26	2008	2008	NUM
ftr-295	248	27	,	,	PUNCT
ftr-295	248	28	where	where	SCONJ
ftr-295	248	29	tax	tax	NOUN
ftr-295	248	30	-	-	PUNCT
ftr-295	248	31	related	relate	VERB
ftr-295	248	32	issues	issue	NOUN
ftr-295	248	33	received	receive	VERB
ftr-295	248	34	limited	limited	ADJ
ftr-295	248	35	attention	attention	NOUN
ftr-295	248	36	.	.	PUNCT
ftr-295	249	1	34	34	NUM
ftr-295	249	2	.	.	PUNCT
ftr-295	250	1	overall	overall	ADJ
ftr-295	250	2	,	,	PUNCT
ftr-295	250	3	un	un	PROPN
ftr-295	250	4	activity	activity	NOUN
ftr-295	250	5	in	in	ADP
ftr-295	250	6	this	this	DET
ftr-295	250	7	area	area	NOUN
ftr-295	250	8	sought	seek	VERB
ftr-295	250	9	to	to	PART
ftr-295	250	10	support	support	VERB
ftr-295	250	11	developing	develop	VERB
ftr-295	250	12	countries	country	NOUN
ftr-295	250	13	’	'	PUNCT
ftr-295	250	14	tax	tax	NOUN
ftr-295	250	15	policy	policy	NOUN
ftr-295	250	16	,	,	PUNCT
ftr-295	250	17	due	due	ADP
ftr-295	250	18	to	to	ADP
ftr-295	250	19	the	the	DET
ftr-295	250	20	universal	universal	ADJ
ftr-295	250	21	membership	membership	NOUN
ftr-295	250	22	of	of	ADP
ftr-295	250	23	the	the	DET
ftr-295	250	24	organization	organization	NOUN
ftr-295	250	25	.	.	PUNCT
ftr-295	251	1	see	see	VERB
ftr-295	251	2	wouters	wouter	NOUN
ftr-295	251	3	&	&	CCONJ
ftr-295	251	4	meuwissen	meuwissen	PROPN
ftr-295	251	5	,	,	PUNCT
ftr-295	251	6	global	global	ADJ
ftr-295	251	7	tax	tax	NOUN
ftr-295	251	8	governance	governance	NOUN
ftr-295	251	9	,	,	PUNCT
ftr-295	251	10	supra	supra	PROPN
ftr-295	251	11	note	note	NOUN
ftr-295	251	12	10	10	NUM
ftr-295	251	13	at	at	ADP
ftr-295	251	14	16	16	NUM
ftr-295	251	15	.	.	PUNCT
ftr-295	252	1	one	one	NUM
ftr-295	252	2	major	major	ADJ
ftr-295	252	3	development	development	NOUN
ftr-295	252	4	relevant	relevant	ADJ
ftr-295	252	5	to	to	PART
ftr-295	252	6	tax	tax	NOUN
ftr-295	252	7	policy	policy	NOUN
ftr-295	252	8	that	that	PRON
ftr-295	252	9	took	take	VERB
ftr-295	252	10	place	place	NOUN
ftr-295	252	11	at	at	ADP
ftr-295	252	12	the	the	DET
ftr-295	252	13	un	un	PROPN
ftr-295	252	14	was	be	AUX
ftr-295	252	15	the	the	DET
ftr-295	252	16	adoption	adoption	NOUN
ftr-295	252	17	of	of	ADP
ftr-295	252	18	the	the	DET
ftr-295	252	19	model	model	NOUN
ftr-295	252	20	double	double	PROPN
ftr-295	252	21	taxation	taxation	NOUN
ftr-295	252	22	convention	convention	NOUN
ftr-295	252	23	between	between	ADP
ftr-295	252	24	developed	developed	ADJ
ftr-295	252	25	and	and	CCONJ
ftr-295	252	26	developing	develop	VERB
ftr-295	252	27	countries	country	NOUN
ftr-295	252	28	(	(	PUNCT
ftr-295	252	29	hereinafter	hereinafter	NOUN
ftr-295	252	30	“	"	PUNCT
ftr-295	252	31	un	un	PROPN
ftr-295	252	32	model	model	PROPN
ftr-295	252	33	”	"	PUNCT
ftr-295	252	34	)	)	PUNCT
ftr-295	252	35	.	.	PUNCT
ftr-295	253	1	work	work	NOUN
ftr-295	253	2	on	on	ADP
ftr-295	253	3	this	this	DET
ftr-295	253	4	instrument	instrument	NOUN
ftr-295	253	5	began	begin	VERB
ftr-295	253	6	in	in	ADP
ftr-295	253	7	1967	1967	NUM
ftr-295	253	8	as	as	ADP
ftr-295	253	9	a	a	DET
ftr-295	253	10	response	response	NOUN
ftr-295	253	11	by	by	ADP
ftr-295	253	12	developing	develop	VERB
ftr-295	253	13	countries	country	NOUN
ftr-295	253	14	to	to	ADP
ftr-295	253	15	the	the	DET
ftr-295	253	16	success	success	NOUN
ftr-295	253	17	of	of	ADP
ftr-295	253	18	the	the	DET
ftr-295	253	19	draft	draft	NOUN
ftr-295	253	20	of	of	ADP
ftr-295	253	21	the	the	DET
ftr-295	253	22	oecd	oecd	PROPN
ftr-295	253	23	model	model	PROPN
ftr-295	253	24	treaty	treaty	NOUN
ftr-295	253	25	from	from	ADP
ftr-295	253	26	1963	1963	NUM
ftr-295	253	27	,	,	PUNCT
ftr-295	253	28	and	and	CCONJ
ftr-295	253	29	its	its	PRON
ftr-295	253	30	main	main	ADJ
ftr-295	253	31	goal	goal	NOUN
ftr-295	253	32	was	be	AUX
ftr-295	253	33	to	to	PART
ftr-295	253	34	eliminate	eliminate	VERB
ftr-295	253	35	the	the	DET
ftr-295	253	36	double	double	ADJ
ftr-295	253	37	taxation	taxation	NOUN
ftr-295	253	38	impeding	impede	VERB
ftr-295	253	39	the	the	DET
ftr-295	253	40	flow	flow	NOUN
ftr-295	253	41	of	of	ADP
ftr-295	253	42	investments	investment	NOUN
ftr-295	253	43	to	to	ADP
ftr-295	253	44	developing	develop	VERB
ftr-295	253	45	countries	country	NOUN
ftr-295	253	46	.	.	PUNCT
ftr-295	254	1	the	the	DET
ftr-295	254	2	un	un	PROPN
ftr-295	254	3	model	model	PROPN
ftr-295	254	4	was	be	AUX
ftr-295	254	5	published	publish	VERB
ftr-295	254	6	in	in	ADP
ftr-295	254	7	1980	1980	NUM
ftr-295	254	8	,	,	PUNCT
ftr-295	254	9	and	and	CCONJ
ftr-295	254	10	revised	revise	VERB
ftr-295	254	11	in	in	ADP
ftr-295	254	12	2001	2001	NUM
ftr-295	254	13	.	.	PUNCT
ftr-295	255	1	see	see	VERB
ftr-295	255	2	michael	michael	PROPN
ftr-295	255	3	j.	j.	PROPN
ftr-295	255	4	mcintyre	mcintyre	PROPN
ftr-295	255	5	,	,	PUNCT
ftr-295	255	6	developing	develop	VERB
ftr-295	255	7	countries	country	NOUN
ftr-295	255	8	and	and	CCONJ
ftr-295	255	9	international	international	ADJ
ftr-295	255	10	cooperation	cooperation	NOUN
ftr-295	255	11	on	on	ADP
ftr-295	255	12	income	income	NOUN
ftr-295	255	13	tax	tax	NOUN
ftr-295	255	14	matters	matter	NOUN
ftr-295	255	15	:	:	PUNCT
ftr-295	255	16	an	an	DET
ftr-295	255	17	historical	historical	ADJ
ftr-295	255	18	review	review	NOUN
ftr-295	255	19	70	70	NUM
ftr-295	255	20	florida	florida	PROPN
ftr-295	255	21	tax	tax	NOUN
ftr-295	255	22	review	review	NOUN
ftr-295	256	1	[	[	X
ftr-295	256	2	vol	vol	NOUN
ftr-295	256	3	.	.	PUNCT
ftr-295	257	1	15:2	15:2	NUM
ftr-295	257	2	the	the	DET
ftr-295	257	3	un	un	PROPN
ftr-295	257	4	in	in	ADP
ftr-295	257	5	tax	tax	NOUN
ftr-295	257	6	policy	policy	NOUN
ftr-295	257	7	issues	issue	NOUN
ftr-295	257	8	.	.	PUNCT
ftr-295	258	1	one	one	NUM
ftr-295	258	2	is	be	AUX
ftr-295	258	3	that	that	SCONJ
ftr-295	258	4	the	the	DET
ftr-295	258	5	respective	respective	ADJ
ftr-295	258	6	ministries	ministry	NOUN
ftr-295	258	7	of	of	ADP
ftr-295	258	8	finance	finance	NOUN
ftr-295	258	9	in	in	ADP
ftr-295	258	10	developed	develop	VERB
ftr-295	258	11	countries	country	NOUN
ftr-295	258	12	are	be	AUX
ftr-295	258	13	ambivalent	ambivalent	ADJ
ftr-295	258	14	toward	toward	ADP
ftr-295	258	15	the	the	DET
ftr-295	258	16	prospect	prospect	NOUN
ftr-295	258	17	of	of	ADP
ftr-295	258	18	the	the	DET
ftr-295	258	19	un	un	PROPN
ftr-295	258	20	becoming	become	VERB
ftr-295	258	21	a	a	DET
ftr-295	258	22	major	major	ADJ
ftr-295	258	23	player	player	NOUN
ftr-295	258	24	in	in	ADP
ftr-295	258	25	fiscal	fiscal	ADJ
ftr-295	258	26	policy	policy	NOUN
ftr-295	258	27	,	,	PUNCT
ftr-295	258	28	whereas	whereas	SCONJ
ftr-295	258	29	the	the	DET
ftr-295	258	30	respective	respective	ADJ
ftr-295	258	31	ministries	ministry	NOUN
ftr-295	258	32	of	of	ADP
ftr-295	258	33	foreign	foreign	ADJ
ftr-295	258	34	affairs	affair	NOUN
ftr-295	258	35	,	,	PUNCT
ftr-295	258	36	which	which	PRON
ftr-295	258	37	are	be	AUX
ftr-295	258	38	the	the	DET
ftr-295	258	39	departments	department	NOUN
ftr-295	258	40	most	most	ADV
ftr-295	258	41	involved	involved	ADJ
ftr-295	258	42	in	in	ADP
ftr-295	258	43	un	un	PROPN
ftr-295	258	44	affairs	affairs	PROPN
ftr-295	258	45	,	,	PUNCT
ftr-295	258	46	are	be	AUX
ftr-295	258	47	usually	usually	ADV
ftr-295	258	48	unqualified	unqualified	ADJ
ftr-295	258	49	to	to	PART
ftr-295	258	50	deal	deal	VERB
ftr-295	258	51	with	with	ADP
ftr-295	258	52	tax	tax	NOUN
ftr-295	258	53	issues	issue	NOUN
ftr-295	258	54	.	.	PUNCT
ftr-295	259	1	these	these	DET
ftr-295	259	2	institutional	institutional	ADJ
ftr-295	259	3	and	and	CCONJ
ftr-295	259	4	bureaucratic	bureaucratic	ADJ
ftr-295	259	5	realities	reality	NOUN
ftr-295	259	6	have	have	AUX
ftr-295	259	7	in	in	ADP
ftr-295	259	8	part	part	NOUN
ftr-295	259	9	prevented	prevent	VERB
ftr-295	259	10	the	the	DET
ftr-295	259	11	un	un	PROPN
ftr-295	259	12	from	from	ADP
ftr-295	259	13	being	be	AUX
ftr-295	259	14	at	at	ADP
ftr-295	259	15	the	the	DET
ftr-295	259	16	forefront	forefront	NOUN
ftr-295	259	17	of	of	ADP
ftr-295	259	18	international	international	ADJ
ftr-295	259	19	tax	tax	NOUN
ftr-295	259	20	policy	policy	NOUN
ftr-295	259	21	.	.	PUNCT
ftr-295	260	1	35	35	NUM
ftr-295	260	2	similarly	similarly	ADV
ftr-295	260	3	,	,	PUNCT
ftr-295	260	4	as	as	ADP
ftr-295	260	5	an	an	DET
ftr-295	260	6	inclusive	inclusive	ADJ
ftr-295	260	7	forum	forum	PROPN
ftr-295	260	8	,	,	PUNCT
ftr-295	260	9	the	the	DET
ftr-295	260	10	un	un	PROPN
ftr-295	260	11	usually	usually	ADV
ftr-295	260	12	adopts	adopt	VERB
ftr-295	260	13	the	the	DET
ftr-295	260	14	lowest	low	ADJ
ftr-295	260	15	common	common	ADJ
ftr-295	260	16	denominator	denominator	NOUN
ftr-295	260	17	acceptable	acceptable	ADJ
ftr-295	260	18	to	to	ADP
ftr-295	260	19	all	all	DET
ftr-295	260	20	participating	participate	VERB
ftr-295	260	21	states	state	NOUN
ftr-295	260	22	.	.	PUNCT
ftr-295	261	1	this	this	PRON
ftr-295	261	2	effectively	effectively	ADV
ftr-295	261	3	means	mean	VERB
ftr-295	261	4	that	that	SCONJ
ftr-295	261	5	no	no	DET
ftr-295	261	6	real	real	ADJ
ftr-295	261	7	change	change	NOUN
ftr-295	261	8	in	in	ADP
ftr-295	261	9	the	the	DET
ftr-295	261	10	status	status	NOUN
ftr-295	261	11	quo	quo	NOUN
ftr-295	261	12	is	be	AUX
ftr-295	261	13	achieved	achieve	VERB
ftr-295	261	14	by	by	ADP
ftr-295	261	15	the	the	DET
ftr-295	261	16	un	un	PROPN
ftr-295	261	17	.	.	PROPN
ftr-295	261	18	dries	dries	PROPN
ftr-295	261	19	lesage	lesage	PROPN
ftr-295	261	20	,	,	PUNCT
ftr-295	261	21	david	david	PROPN
ftr-295	261	22	mcnair	mcnair	PROPN
ftr-295	261	23	,	,	PUNCT
ftr-295	261	24	and	and	CCONJ
ftr-295	261	25	mattias	mattias	PROPN
ftr-295	261	26	vermeiren	vermeiren	PROPN
ftr-295	261	27	argue	argue	VERB
ftr-295	261	28	that	that	SCONJ
ftr-295	261	29	the	the	DET
ftr-295	261	30	negotiating	negotiate	VERB
ftr-295	261	31	blocs	bloc	NOUN
ftr-295	261	32	,	,	PUNCT
ftr-295	261	33	such	such	ADJ
ftr-295	261	34	as	as	ADP
ftr-295	261	35	the	the	DET
ftr-295	261	36	g7	g7	PROPN
ftr-295	261	37	,	,	PUNCT
ftr-295	261	38	the	the	DET
ftr-295	261	39	rio	rio	PROPN
ftr-295	261	40	group	group	NOUN
ftr-295	261	41	,	,	PUNCT
ftr-295	261	42	and	and	CCONJ
ftr-295	261	43	the	the	DET
ftr-295	261	44	eu	eu	PROPN
ftr-295	261	45	that	that	PRON
ftr-295	261	46	are	be	AUX
ftr-295	261	47	divided	divide	VERB
ftr-295	261	48	internally	internally	ADV
ftr-295	261	49	,	,	PUNCT
ftr-295	261	50	come	come	VERB
ftr-295	261	51	to	to	ADP
ftr-295	261	52	negotiations	negotiation	NOUN
ftr-295	261	53	with	with	ADP
ftr-295	261	54	only	only	ADV
ftr-295	261	55	their	their	PRON
ftr-295	261	56	respective	respective	ADJ
ftr-295	261	57	group	group	NOUN
ftr-295	261	58	’s	’s	PART
ftr-295	261	59	lowest	low	ADJ
ftr-295	261	60	common	common	ADJ
ftr-295	261	61	denominator	denominator	NOUN
ftr-295	261	62	,	,	PUNCT
ftr-295	261	63	prejudicing	prejudice	VERB
ftr-295	261	64	discussions	discussion	NOUN
ftr-295	261	65	before	before	SCONJ
ftr-295	261	66	a	a	DET
ftr-295	261	67	conference	conference	NOUN
ftr-295	261	68	is	be	AUX
ftr-295	261	69	convened	convene	VERB
ftr-295	261	70	.	.	PUNCT
ftr-295	262	1	36	36	NUM
ftr-295	262	2	some	some	DET
ftr-295	262	3	commentators	commentator	NOUN
ftr-295	262	4	argue	argue	VERB
ftr-295	262	5	that	that	SCONJ
ftr-295	262	6	the	the	DET
ftr-295	262	7	un	un	PROPN
ftr-295	262	8	is	be	AUX
ftr-295	262	9	inferior	inferior	ADJ
ftr-295	262	10	to	to	ADP
ftr-295	262	11	the	the	DET
ftr-295	262	12	oecd	oecd	PROPN
ftr-295	262	13	with	with	ADP
ftr-295	262	14	regard	regard	NOUN
ftr-295	262	15	to	to	ADP
ftr-295	262	16	the	the	DET
ftr-295	262	17	un	un	PROPN
ftr-295	262	18	’s	’s	PART
ftr-295	262	19	institutional	institutional	ADJ
ftr-295	262	20	capacity	capacity	NOUN
ftr-295	262	21	to	to	PART
ftr-295	262	22	develop	develop	VERB
ftr-295	262	23	and	and	CCONJ
ftr-295	262	24	implement	implement	VERB
ftr-295	262	25	tax	tax	NOUN
ftr-295	262	26	policy	policy	NOUN
ftr-295	262	27	standards	standard	NOUN
ftr-295	262	28	.	.	PUNCT
ftr-295	263	1	37	37	NUM
ftr-295	263	2	although	although	SCONJ
ftr-295	263	3	the	the	DET
ftr-295	263	4	un	un	PROPN
ftr-295	263	5	has	have	VERB
ftr-295	263	6	a	a	DET
ftr-295	263	7	permanent	permanent	ADJ
ftr-295	263	8	committee	committee	NOUN
ftr-295	263	9	on	on	ADP
ftr-295	263	10	international	international	ADJ
ftr-295	263	11	cooperation	cooperation	NOUN
ftr-295	263	12	in	in	ADP
ftr-295	263	13	tax	tax	NOUN
ftr-295	263	14	matters	matter	NOUN
ftr-295	263	15	,	,	PUNCT
ftr-295	263	16	consisting	consist	VERB
ftr-295	263	17	of	of	ADP
ftr-295	263	18	twenty	twenty	NUM
ftr-295	263	19	five	five	NUM
ftr-295	263	20	experts	expert	NOUN
ftr-295	263	21	with	with	ADP
ftr-295	263	22	a	a	DET
ftr-295	263	23	mandate	mandate	NOUN
ftr-295	263	24	to	to	PART
ftr-295	263	25	discuss	discuss	VERB
ftr-295	263	26	all	all	DET
ftr-295	263	27	relevant	relevant	ADJ
ftr-295	263	28	global	global	ADJ
ftr-295	263	29	tax	tax	NOUN
ftr-295	263	30	issues	issue	NOUN
ftr-295	263	31	,	,	PUNCT
ftr-295	263	32	38	38	NUM
ftr-295	263	33	most	most	ADJ
ftr-295	263	34	of	of	ADP
ftr-295	263	35	the	the	DET
ftr-295	263	36	committee	committee	NOUN
ftr-295	263	37	’s	’s	PART
ftr-295	263	38	work	work	NOUN
ftr-295	263	39	is	be	AUX
ftr-295	263	40	focused	focus	VERB
ftr-295	263	41	mainly	mainly	ADV
ftr-295	263	42	on	on	ADP
ftr-295	263	43	updating	update	VERB
ftr-295	263	44	the	the	DET
ftr-295	263	45	un	un	PROPN
ftr-295	263	46	model	model	PROPN
ftr-295	263	47	income	income	PROPN
ftr-295	263	48	tax	tax	PROPN
ftr-295	263	49	convention	convention	NOUN
ftr-295	263	50	.	.	PUNCT
ftr-295	264	1	39	39	NUM
ftr-295	264	2	4–7	4–7	NOUN
ftr-295	264	3	(	(	PUNCT
ftr-295	264	4	tax	tax	NOUN
ftr-295	264	5	policy	policy	NOUN
ftr-295	264	6	for	for	ADP
ftr-295	264	7	developing	develop	VERB
ftr-295	264	8	and	and	CCONJ
ftr-295	264	9	transitional	transitional	ADJ
ftr-295	264	10	countries	country	NOUN
ftr-295	264	11	in	in	ADP
ftr-295	264	12	the	the	DET
ftr-295	264	13	global	global	ADJ
ftr-295	264	14	economy	economy	NOUN
ftr-295	264	15	,	,	PUNCT
ftr-295	264	16	working	working	NOUN
ftr-295	264	17	paper	paper	NOUN
ftr-295	264	18	,	,	PUNCT
ftr-295	264	19	2005	2005	NUM
ftr-295	264	20	)	)	PUNCT
ftr-295	264	21	www.michielse.com/files/mcintyre_intl_cooperation.pdf‎.	www.michielse.com/files/mcintyre_intl_cooperation.pdf‎.	PROPN
ftr-295	264	22	while	while	SCONJ
ftr-295	264	23	the	the	DET
ftr-295	264	24	un	un	PROPN
ftr-295	264	25	model	model	PROPN
ftr-295	264	26	mirrored	mirror	VERB
ftr-295	264	27	many	many	ADJ
ftr-295	264	28	aspects	aspect	NOUN
ftr-295	264	29	of	of	ADP
ftr-295	264	30	the	the	DET
ftr-295	264	31	oecd	oecd	PROPN
ftr-295	264	32	model	model	NOUN
ftr-295	264	33	,	,	PUNCT
ftr-295	264	34	it	it	PRON
ftr-295	264	35	departed	depart	VERB
ftr-295	264	36	from	from	ADP
ftr-295	264	37	the	the	DET
ftr-295	264	38	latter	latter	ADJ
ftr-295	264	39	on	on	ADP
ftr-295	264	40	some	some	DET
ftr-295	264	41	major	major	ADJ
ftr-295	264	42	issues	issue	NOUN
ftr-295	264	43	in	in	ADP
ftr-295	264	44	a	a	DET
ftr-295	264	45	manner	manner	NOUN
ftr-295	264	46	more	more	ADV
ftr-295	264	47	favorable	favorable	ADJ
ftr-295	264	48	to	to	ADP
ftr-295	264	49	developing	develop	VERB
ftr-295	264	50	countries	country	NOUN
ftr-295	264	51	.	.	PUNCT
ftr-295	265	1	specifically	specifically	ADV
ftr-295	265	2	,	,	PUNCT
ftr-295	265	3	it	it	PRON
ftr-295	265	4	modified	modify	VERB
ftr-295	265	5	the	the	DET
ftr-295	265	6	definition	definition	NOUN
ftr-295	265	7	of	of	ADP
ftr-295	265	8	a	a	DET
ftr-295	265	9	‘	'	PUNCT
ftr-295	265	10	permanent	permanent	ADJ
ftr-295	265	11	establishment	establishment	NOUN
ftr-295	265	12	’	'	PUNCT
ftr-295	265	13	to	to	PART
ftr-295	265	14	allow	allow	VERB
ftr-295	265	15	additional	additional	ADJ
ftr-295	265	16	taxation	taxation	NOUN
ftr-295	265	17	of	of	ADP
ftr-295	265	18	business	business	NOUN
ftr-295	265	19	income	income	NOUN
ftr-295	265	20	by	by	ADP
ftr-295	265	21	the	the	DET
ftr-295	265	22	source	source	NOUN
ftr-295	265	23	country	country	NOUN
ftr-295	265	24	and	and	CCONJ
ftr-295	265	25	provided	provide	VERB
ftr-295	265	26	that	that	SCONJ
ftr-295	265	27	any	any	DET
ftr-295	265	28	reduction	reduction	NOUN
ftr-295	265	29	in	in	ADP
ftr-295	265	30	a	a	DET
ftr-295	265	31	country	country	NOUN
ftr-295	265	32	’s	’s	PART
ftr-295	265	33	statutory	statutory	ADJ
ftr-295	265	34	withholding	withholding	NOUN
ftr-295	265	35	rates	rate	NOUN
ftr-295	265	36	would	would	AUX
ftr-295	265	37	be	be	AUX
ftr-295	265	38	done	do	VERB
ftr-295	265	39	through	through	ADP
ftr-295	265	40	bilateral	bilateral	ADJ
ftr-295	265	41	negotiations	negotiation	NOUN
ftr-295	265	42	.	.	PUNCT
ftr-295	266	1	additionally	additionally	ADV
ftr-295	266	2	,	,	PUNCT
ftr-295	266	3	no	no	DET
ftr-295	266	4	specific	specific	ADJ
ftr-295	266	5	target	target	NOUN
ftr-295	266	6	withholding	withholding	NOUN
ftr-295	266	7	rates	rate	NOUN
ftr-295	266	8	were	be	AUX
ftr-295	266	9	established	establish	VERB
ftr-295	266	10	in	in	ADP
ftr-295	266	11	the	the	DET
ftr-295	266	12	un	un	PROPN
ftr-295	266	13	model	model	PROPN
ftr-295	266	14	,	,	PUNCT
ftr-295	266	15	and	and	CCONJ
ftr-295	266	16	the	the	DET
ftr-295	266	17	expectation	expectation	NOUN
ftr-295	266	18	was	be	AUX
ftr-295	266	19	that	that	SCONJ
ftr-295	266	20	treaties	treaty	NOUN
ftr-295	266	21	based	base	VERB
ftr-295	266	22	on	on	ADP
ftr-295	266	23	the	the	DET
ftr-295	266	24	un	un	PROPN
ftr-295	266	25	model	model	NOUN
ftr-295	266	26	would	would	AUX
ftr-295	266	27	have	have	VERB
ftr-295	266	28	higher	high	ADJ
ftr-295	266	29	withholding	withholding	NOUN
ftr-295	266	30	tax	tax	NOUN
ftr-295	266	31	rates	rate	NOUN
ftr-295	266	32	on	on	ADP
ftr-295	266	33	royalties	royalty	NOUN
ftr-295	266	34	,	,	PUNCT
ftr-295	266	35	dividends	dividend	NOUN
ftr-295	266	36	,	,	PUNCT
ftr-295	266	37	and	and	CCONJ
ftr-295	266	38	interest	interest	NOUN
ftr-295	266	39	than	than	ADP
ftr-295	266	40	those	those	PRON
ftr-295	266	41	recommended	recommend	VERB
ftr-295	266	42	in	in	ADP
ftr-295	266	43	the	the	DET
ftr-295	266	44	oecd	oecd	PROPN
ftr-295	266	45	model	model	NOUN
ftr-295	266	46	.	.	PUNCT
ftr-295	267	1	the	the	DET
ftr-295	267	2	un	un	PROPN
ftr-295	267	3	model	model	PROPN
ftr-295	267	4	has	have	AUX
ftr-295	267	5	been	be	AUX
ftr-295	267	6	effective	effective	ADJ
ftr-295	267	7	in	in	ADP
ftr-295	267	8	influencing	influence	VERB
ftr-295	267	9	tax	tax	NOUN
ftr-295	267	10	treaties	treaty	NOUN
ftr-295	267	11	between	between	ADP
ftr-295	267	12	developed	developed	ADJ
ftr-295	267	13	and	and	CCONJ
ftr-295	267	14	developing	develop	VERB
ftr-295	267	15	countries	country	NOUN
ftr-295	267	16	—	—	PUNCT
ftr-295	267	17	virtually	virtually	ADV
ftr-295	267	18	all	all	PRON
ftr-295	267	19	of	of	ADP
ftr-295	267	20	which	which	PRON
ftr-295	267	21	have	have	VERB
ftr-295	267	22	a	a	DET
ftr-295	267	23	positive	positive	ADJ
ftr-295	267	24	withholding	withholding	NOUN
ftr-295	267	25	rate	rate	NOUN
ftr-295	267	26	on	on	ADP
ftr-295	267	27	royalty	royalty	NOUN
ftr-295	267	28	income	income	NOUN
ftr-295	267	29	,	,	PUNCT
ftr-295	267	30	and	and	CCONJ
ftr-295	267	31	the	the	DET
ftr-295	267	32	proposed	propose	VERB
ftr-295	267	33	“	"	PUNCT
ftr-295	267	34	permanent	permanent	ADJ
ftr-295	267	35	establishment	establishment	NOUN
ftr-295	267	36	”	"	PUNCT
ftr-295	267	37	article	article	NOUN
ftr-295	267	38	was	be	AUX
ftr-295	267	39	widely	widely	ADV
ftr-295	267	40	adopted	adopt	VERB
ftr-295	267	41	.	.	PUNCT
ftr-295	268	1	35	35	NUM
ftr-295	268	2	.	.	PUNCT
ftr-295	269	1	see	see	VERB
ftr-295	269	2	dries	dry	NOUN
ftr-295	269	3	lesage	lesage	PROPN
ftr-295	269	4	,	,	PUNCT
ftr-295	269	5	david	david	PROPN
ftr-295	269	6	mcnair	mcnair	PROPN
ftr-295	269	7	&	&	CCONJ
ftr-295	269	8	mattias	mattias	PROPN
ftr-295	269	9	vermeiren	vermeiren	PROPN
ftr-295	269	10	,	,	PUNCT
ftr-295	269	11	from	from	ADP
ftr-295	269	12	monterrey	monterrey	PROPN
ftr-295	269	13	to	to	ADP
ftr-295	269	14	doha	doha	PROPN
ftr-295	269	15	:	:	PUNCT
ftr-295	269	16	taxation	taxation	NOUN
ftr-295	269	17	and	and	CCONJ
ftr-295	269	18	financing	financing	NOUN
ftr-295	269	19	for	for	ADP
ftr-295	269	20	development	development	NOUN
ftr-295	269	21	,	,	PUNCT
ftr-295	269	22	28:2	28:2	NUM
ftr-295	269	23	dev	dev	PROPN
ftr-295	269	24	.	.	PUNCT
ftr-295	270	1	pol’y	pol’y	NOUN
ftr-295	270	2	rev	rev	VERB
ftr-295	270	3	.	.	PROPN
ftr-295	270	4	155	155	NUM
ftr-295	270	5	,	,	PUNCT
ftr-295	270	6	162–64	162–64	NUM
ftr-295	270	7	(	(	PUNCT
ftr-295	270	8	2010	2010	NUM
ftr-295	270	9	)	)	PUNCT
ftr-295	270	10	.	.	PUNCT
ftr-295	271	1	36	36	NUM
ftr-295	271	2	.	.	PUNCT
ftr-295	271	3	see	see	VERB
ftr-295	271	4	i	i	PRON
ftr-295	271	5	d.	d.	PROPN
ftr-295	271	6	37	37	NUM
ftr-295	271	7	.	.	PUNCT
ftr-295	272	1	see	see	VERB
ftr-295	272	2	i	i	PRON
ftr-295	272	3	d.	d.	PROPN
ftr-295	272	4	see	see	VERB
ftr-295	272	5	also	also	ADV
ftr-295	272	6	wouters	wouter	NOUN
ftr-295	272	7	&	&	CCONJ
ftr-295	272	8	meuwissen	meuwissen	PROPN
ftr-295	272	9	,	,	PUNCT
ftr-295	272	10	global	global	ADJ
ftr-295	272	11	tax	tax	NOUN
ftr-295	272	12	governance	governance	NOUN
ftr-295	272	13	,	,	PUNCT
ftr-295	272	14	supra	supra	PROPN
ftr-295	272	15	note	note	NOUN
ftr-295	272	16	10	10	NUM
ftr-295	272	17	,	,	PUNCT
ftr-295	272	18	at	at	ADP
ftr-295	272	19	17	17	NUM
ftr-295	272	20	.	.	PUNCT
ftr-295	273	1	38	38	NUM
ftr-295	273	2	.	.	PUNCT
ftr-295	274	1	the	the	DET
ftr-295	274	2	mandate	mandate	NOUN
ftr-295	274	3	of	of	ADP
ftr-295	274	4	the	the	DET
ftr-295	274	5	un	un	PROPN
ftr-295	274	6	committee	committee	PROPN
ftr-295	274	7	on	on	ADP
ftr-295	274	8	international	international	ADJ
ftr-295	274	9	cooperation	cooperation	NOUN
ftr-295	274	10	in	in	ADP
ftr-295	274	11	tax	tax	NOUN
ftr-295	274	12	matters	matter	NOUN
ftr-295	274	13	,	,	PUNCT
ftr-295	274	14	is	be	AUX
ftr-295	274	15	:	:	PUNCT
ftr-295	274	16	2014	2014	NUM
ftr-295	274	17	]	]	PUNCT
ftr-295	274	18	the	the	DET
ftr-295	274	19	unruly	unruly	ADJ
ftr-295	274	20	world	world	NOUN
ftr-295	274	21	of	of	ADP
ftr-295	274	22	tax	tax	NOUN
ftr-295	274	23	71	71	NUM
ftr-295	274	24	although	although	SCONJ
ftr-295	274	25	the	the	DET
ftr-295	274	26	european	european	PROPN
ftr-295	274	27	union	union	PROPN
ftr-295	274	28	[	[	X
ftr-295	274	29	hereinafter	hereinafter	NOUN
ftr-295	274	30	“	"	PUNCT
ftr-295	274	31	eu	eu	PROPN
ftr-295	274	32	”	"	PUNCT
ftr-295	274	33	]	]	PUNCT
ftr-295	274	34	has	have	VERB
ftr-295	274	35	the	the	DET
ftr-295	274	36	legal	legal	ADJ
ftr-295	274	37	authority	authority	NOUN
ftr-295	274	38	to	to	PART
ftr-295	274	39	coordinate	coordinate	VERB
ftr-295	274	40	indirect	indirect	ADJ
ftr-295	274	41	tax	tax	NOUN
ftr-295	274	42	issues	issue	NOUN
ftr-295	274	43	among	among	ADP
ftr-295	274	44	its	its	PRON
ftr-295	274	45	member	member	NOUN
ftr-295	274	46	states	state	NOUN
ftr-295	274	47	,	,	PUNCT
ftr-295	274	48	it	it	PRON
ftr-295	274	49	remains	remain	VERB
ftr-295	274	50	limited	limited	ADJ
ftr-295	274	51	in	in	ADP
ftr-295	274	52	its	its	PRON
ftr-295	274	53	ability	ability	NOUN
ftr-295	274	54	to	to	PART
ftr-295	274	55	promote	promote	VERB
ftr-295	274	56	other	other	ADJ
ftr-295	274	57	kinds	kind	NOUN
ftr-295	274	58	of	of	ADP
ftr-295	274	59	cooperation	cooperation	NOUN
ftr-295	274	60	.	.	PUNCT
ftr-295	275	1	the	the	DET
ftr-295	275	2	eu	eu	PROPN
ftr-295	275	3	has	have	VERB
ftr-295	275	4	legislative	legislative	ADJ
ftr-295	275	5	authority	authority	NOUN
ftr-295	275	6	over	over	ADP
ftr-295	275	7	indirect	indirect	ADJ
ftr-295	275	8	taxes	taxis	NOUN
ftr-295	275	9	,	,	PUNCT
ftr-295	275	10	since	since	SCONJ
ftr-295	275	11	these	these	DET
ftr-295	275	12	taxes	taxis	NOUN
ftr-295	275	13	affect	affect	VERB
ftr-295	275	14	the	the	DET
ftr-295	275	15	free	free	ADJ
ftr-295	275	16	movement	movement	NOUN
ftr-295	275	17	of	of	ADP
ftr-295	275	18	goods	good	NOUN
ftr-295	275	19	and	and	CCONJ
ftr-295	275	20	the	the	DET
ftr-295	275	21	freedom	freedom	NOUN
ftr-295	275	22	to	to	PART
ftr-295	275	23	provide	provide	VERB
ftr-295	275	24	services	service	NOUN
ftr-295	275	25	.	.	PUNCT
ftr-295	276	1	therefore	therefore	ADV
ftr-295	276	2	,	,	PUNCT
ftr-295	276	3	the	the	DET
ftr-295	276	4	eu	eu	PROPN
ftr-295	276	5	has	have	AUX
ftr-295	276	6	set	set	VERB
ftr-295	276	7	common	common	ADJ
ftr-295	276	8	rules	rule	NOUN
ftr-295	276	9	for	for	ADP
ftr-295	276	10	the	the	DET
ftr-295	276	11	operation	operation	NOUN
ftr-295	276	12	of	of	ADP
ftr-295	276	13	value	value	NOUN
ftr-295	276	14	added	add	VERB
ftr-295	276	15	tax	tax	NOUN
ftr-295	276	16	[	[	X
ftr-295	276	17	hereinafter	hereinafter	NOUN
ftr-295	276	18	“	"	PUNCT
ftr-295	276	19	vat	vat	NOUN
ftr-295	276	20	”	"	PUNCT
ftr-295	276	21	]	]	PUNCT
ftr-295	276	22	,	,	PUNCT
ftr-295	276	23	and	and	CCONJ
ftr-295	276	24	has	have	AUX
ftr-295	276	25	lowered	lower	VERB
ftr-295	276	26	the	the	DET
ftr-295	276	27	limit	limit	NOUN
ftr-295	276	28	on	on	ADP
ftr-295	276	29	vat	vat	NOUN
ftr-295	276	30	rates	rate	NOUN
ftr-295	276	31	that	that	PRON
ftr-295	276	32	can	can	AUX
ftr-295	276	33	be	be	AUX
ftr-295	276	34	charged	charge	VERB
ftr-295	276	35	,	,	PUNCT
ftr-295	276	36	yet	yet	ADV
ftr-295	276	37	has	have	AUX
ftr-295	276	38	allowed	allow	VERB
ftr-295	276	39	considerable	considerable	ADJ
ftr-295	276	40	leeway	leeway	NOUN
ftr-295	276	41	for	for	ADP
ftr-295	276	42	national	national	ADJ
ftr-295	276	43	differences	difference	NOUN
ftr-295	276	44	in	in	ADP
ftr-295	276	45	vat	vat	NOUN
ftr-295	276	46	rates	rate	NOUN
ftr-295	276	47	.	.	PUNCT
ftr-295	277	1	excise	excise	NOUN
ftr-295	277	2	taxes	taxis	NOUN
ftr-295	277	3	are	be	AUX
ftr-295	277	4	also	also	ADV
ftr-295	277	5	subject	subject	ADJ
ftr-295	277	6	to	to	ADP
ftr-295	277	7	some	some	DET
ftr-295	277	8	common	common	ADJ
ftr-295	277	9	rules	rule	NOUN
ftr-295	277	10	,	,	PUNCT
ftr-295	277	11	but	but	CCONJ
ftr-295	277	12	the	the	DET
ftr-295	277	13	eu	eu	PROPN
ftr-295	277	14	leaves	leave	VERB
ftr-295	277	15	a	a	DET
ftr-295	277	16	great	great	ADJ
ftr-295	277	17	deal	deal	NOUN
ftr-295	277	18	of	of	ADP
ftr-295	277	19	room	room	NOUN
ftr-295	277	20	for	for	ADP
ftr-295	277	21	national	national	ADJ
ftr-295	277	22	differences	difference	NOUN
ftr-295	277	23	.	.	PUNCT
ftr-295	278	1	40	40	NUM
ftr-295	278	2	in	in	ADP
ftr-295	278	3	the	the	DET
ftr-295	278	4	case	case	NOUN
ftr-295	278	5	of	of	ADP
ftr-295	278	6	direct	direct	ADJ
ftr-295	278	7	taxes	taxis	NOUN
ftr-295	278	8	,	,	PUNCT
ftr-295	278	9	unanimous	unanimous	ADJ
ftr-295	278	10	consent	consent	NOUN
ftr-295	278	11	of	of	ADP
ftr-295	278	12	the	the	DET
ftr-295	278	13	member	member	NOUN
ftr-295	278	14	states	state	NOUN
ftr-295	278	15	is	be	AUX
ftr-295	278	16	needed	need	VERB
ftr-295	278	17	for	for	ADP
ftr-295	278	18	eu	eu	PROPN
ftr-295	278	19	legislation	legislation	NOUN
ftr-295	278	20	.	.	PUNCT
ftr-295	279	1	41	41	NUM
ftr-295	279	2	this	this	DET
ftr-295	279	3	policy	policy	NOUN
ftr-295	279	4	is	be	AUX
ftr-295	279	5	based	base	VERB
ftr-295	279	6	on	on	ADP
ftr-295	279	7	respect	respect	NOUN
ftr-295	279	8	for	for	ADP
ftr-295	279	9	the	the	DET
ftr-295	279	10	principle	principle	NOUN
ftr-295	279	11	of	of	ADP
ftr-295	279	12	fiscal	fiscal	ADJ
ftr-295	279	13	sovereignty	sovereignty	NOUN
ftr-295	279	14	.	.	PUNCT
ftr-295	280	1	however	however	ADV
ftr-295	280	2	,	,	PUNCT
ftr-295	280	3	the	the	DET
ftr-295	280	4	european	european	PROPN
ftr-295	280	5	court	court	PROPN
ftr-295	280	6	of	of	ADP
ftr-295	280	7	justice	justice	NOUN
ftr-295	280	8	[	[	X
ftr-295	280	9	hereinafter	hereinafter	NOUN
ftr-295	280	10	“	"	PUNCT
ftr-295	280	11	ecj	ecj	PROPN
ftr-295	280	12	”	"	PUNCT
ftr-295	280	13	]	]	PUNCT
ftr-295	280	14	can	can	AUX
ftr-295	280	15	strike	strike	VERB
ftr-295	280	16	down	down	ADP
ftr-295	280	17	domestic	domestic	ADJ
ftr-295	280	18	legislation	legislation	NOUN
ftr-295	280	19	dealing	deal	VERB
ftr-295	280	20	with	with	ADP
ftr-295	280	21	direct	direct	ADJ
ftr-295	280	22	taxation	taxation	NOUN
ftr-295	280	23	of	of	ADP
ftr-295	280	24	a	a	DET
ftr-295	280	25	member	member	NOUN
ftr-295	280	26	1	1	NUM
ftr-295	280	27	.	.	PUNCT
ftr-295	281	1	keep	keep	VERB
ftr-295	281	2	under	under	ADP
ftr-295	281	3	review	review	NOUN
ftr-295	281	4	and	and	CCONJ
ftr-295	281	5	update	update	VERB
ftr-295	281	6	as	as	ADP
ftr-295	281	7	necessary	necessary	ADJ
ftr-295	281	8	the	the	DET
ftr-295	281	9	united	united	PROPN
ftr-295	281	10	nations	nations	PROPN
ftr-295	281	11	model	model	PROPN
ftr-295	281	12	double	double	PROPN
ftr-295	281	13	taxation	taxation	NOUN
ftr-295	281	14	convention	convention	NOUN
ftr-295	281	15	between	between	ADP
ftr-295	281	16	developed	developed	ADJ
ftr-295	281	17	and	and	CCONJ
ftr-295	281	18	developing	develop	VERB
ftr-295	281	19	countries	country	NOUN
ftr-295	281	20	and	and	CCONJ
ftr-295	281	21	the	the	DET
ftr-295	281	22	manual	manual	NOUN
ftr-295	281	23	for	for	ADP
ftr-295	281	24	the	the	DET
ftr-295	281	25	negotiation	negotiation	NOUN
ftr-295	281	26	of	of	ADP
ftr-295	281	27	bilateral	bilateral	ADJ
ftr-295	281	28	tax	tax	NOUN
ftr-295	281	29	treaties	treaty	NOUN
ftr-295	281	30	between	between	ADP
ftr-295	281	31	developed	developed	ADJ
ftr-295	281	32	and	and	CCONJ
ftr-295	281	33	developing	develop	VERB
ftr-295	281	34	countries	country	NOUN
ftr-295	281	35	;	;	PUNCT
ftr-295	281	36	2	2	X
ftr-295	281	37	.	.	X
ftr-295	281	38	provide	provide	VERB
ftr-295	281	39	a	a	DET
ftr-295	281	40	framework	framework	NOUN
ftr-295	281	41	for	for	ADP
ftr-295	281	42	dialogue	dialogue	NOUN
ftr-295	281	43	with	with	ADP
ftr-295	281	44	a	a	DET
ftr-295	281	45	view	view	NOUN
ftr-295	281	46	to	to	ADP
ftr-295	281	47	enhancing	enhance	VERB
ftr-295	281	48	and	and	CCONJ
ftr-295	281	49	promoting	promote	VERB
ftr-295	281	50	international	international	ADJ
ftr-295	281	51	tax	tax	NOUN
ftr-295	281	52	cooperation	cooperation	NOUN
ftr-295	281	53	among	among	ADP
ftr-295	281	54	national	national	ADJ
ftr-295	281	55	tax	tax	NOUN
ftr-295	281	56	authorities	authority	NOUN
ftr-295	281	57	;	;	PUNCT
ftr-295	281	58	3	3	X
ftr-295	281	59	.	.	X
ftr-295	281	60	consider	consider	VERB
ftr-295	281	61	how	how	SCONJ
ftr-295	281	62	new	new	ADJ
ftr-295	281	63	and	and	CCONJ
ftr-295	281	64	emerging	emerge	VERB
ftr-295	281	65	issues	issue	NOUN
ftr-295	281	66	could	could	AUX
ftr-295	281	67	affect	affect	VERB
ftr-295	281	68	international	international	ADJ
ftr-295	281	69	cooperation	cooperation	NOUN
ftr-295	281	70	in	in	ADP
ftr-295	281	71	tax	tax	NOUN
ftr-295	281	72	matters	matter	NOUN
ftr-295	281	73	and	and	CCONJ
ftr-295	281	74	develop	develop	VERB
ftr-295	281	75	assessments	assessment	NOUN
ftr-295	281	76	,	,	PUNCT
ftr-295	281	77	commentaries	commentary	NOUN
ftr-295	281	78	[	[	X
ftr-295	281	79	,	,	PUNCT
ftr-295	281	80	]	]	PUNCT
ftr-295	281	81	and	and	CCONJ
ftr-295	281	82	appropriate	appropriate	ADJ
ftr-295	281	83	recommendations	recommendation	NOUN
ftr-295	281	84	;	;	PUNCT
ftr-295	281	85	4	4	X
ftr-295	281	86	.	.	X
ftr-295	281	87	make	make	VERB
ftr-295	281	88	recommendations	recommendation	NOUN
ftr-295	281	89	on	on	ADP
ftr-295	281	90	capacity	capacity	NOUN
ftr-295	281	91	-	-	PUNCT
ftr-295	281	92	building	building	NOUN
ftr-295	281	93	and	and	CCONJ
ftr-295	281	94	the	the	DET
ftr-295	281	95	provision	provision	NOUN
ftr-295	281	96	of	of	ADP
ftr-295	281	97	technical	technical	ADJ
ftr-295	281	98	assistance	assistance	NOUN
ftr-295	281	99	to	to	ADP
ftr-295	281	100	developing	develop	VERB
ftr-295	281	101	countries	country	NOUN
ftr-295	281	102	and	and	CCONJ
ftr-295	281	103	countries	country	NOUN
ftr-295	281	104	with	with	ADP
ftr-295	281	105	economies	economy	NOUN
ftr-295	281	106	in	in	ADP
ftr-295	281	107	transition	transition	NOUN
ftr-295	281	108	;	;	PUNCT
ftr-295	281	109	5	5	X
ftr-295	281	110	.	.	X
ftr-295	281	111	give	give	VERB
ftr-295	281	112	special	special	ADJ
ftr-295	281	113	attention	attention	NOUN
ftr-295	281	114	to	to	ADP
ftr-295	281	115	developing	develop	VERB
ftr-295	281	116	countries	country	NOUN
ftr-295	281	117	and	and	CCONJ
ftr-295	281	118	countries	country	NOUN
ftr-295	281	119	with	with	ADP
ftr-295	281	120	economies	economy	NOUN
ftr-295	281	121	in	in	ADP
ftr-295	281	122	transition	transition	NOUN
ftr-295	281	123	in	in	ADP
ftr-295	281	124	dealing	deal	VERB
ftr-295	281	125	with	with	ADP
ftr-295	281	126	all	all	DET
ftr-295	281	127	the	the	DET
ftr-295	281	128	above	above	ADJ
ftr-295	281	129	issues	issue	NOUN
ftr-295	281	130	.	.	PUNCT
ftr-295	282	1	see	see	VERB
ftr-295	282	2	united	united	PROPN
ftr-295	282	3	nations	nations	PROPN
ftr-295	282	4	economic	economic	ADJ
ftr-295	282	5	and	and	CCONJ
ftr-295	282	6	social	social	ADJ
ftr-295	282	7	council	council	NOUN
ftr-295	282	8	,	,	PUNCT
ftr-295	282	9	res	re	NOUN
ftr-295	282	10	.	.	PUNCT
ftr-295	282	11	2004/69	2004/69	NUM
ftr-295	282	12	on	on	ADP
ftr-295	282	13	committee	committee	NOUN
ftr-295	282	14	of	of	ADP
ftr-295	282	15	experts	expert	NOUN
ftr-295	282	16	on	on	ADP
ftr-295	282	17	international	international	ADJ
ftr-295	282	18	cooperation	cooperation	NOUN
ftr-295	282	19	in	in	ADP
ftr-295	282	20	tax	tax	NOUN
ftr-295	282	21	matters	matter	NOUN
ftr-295	282	22	,	,	PUNCT
ftr-295	282	23	e/2004	e/2004	PROPN
ftr-295	282	24	/	/	SYM
ftr-295	282	25	inf/2	inf/2	PROPN
ftr-295	282	26	/	/	SYM
ftr-295	282	27	add.3	add.3	PROPN
ftr-295	282	28	,	,	PUNCT
ftr-295	282	29	at	at	ADP
ftr-295	282	30	14	14	NUM
ftr-295	282	31	,	,	PUNCT
ftr-295	282	32	(	(	PUNCT
ftr-295	282	33	november	november	PROPN
ftr-295	282	34	11	11	NUM
ftr-295	282	35	,	,	PUNCT
ftr-295	282	36	2004	2004	NUM
ftr-295	282	37	)	)	PUNCT
ftr-295	282	38	,	,	PUNCT
ftr-295	282	39	http://www.un.org/esa/ffd/tax/overview.htm	http://www.un.org/esa/ffd/tax/overview.htm	PROPN
ftr-295	282	40	.	.	PROPN
ftr-295	282	41	39	39	NUM
ftr-295	282	42	.	.	PUNCT
ftr-295	283	1	dries	dry	NOUN
ftr-295	283	2	lesage	lesage	NOUN
ftr-295	283	3	,	,	PUNCT
ftr-295	283	4	taxation	taxation	NOUN
ftr-295	283	5	and	and	CCONJ
ftr-295	283	6	the	the	DET
ftr-295	283	7	2008	2008	NUM
ftr-295	283	8	un	un	PROPN
ftr-295	283	9	follow	follow	VERB
ftr-295	283	10	-	-	PUNCT
ftr-295	283	11	up	up	ADP
ftr-295	283	12	conference	conference	NOUN
ftr-295	283	13	on	on	ADP
ftr-295	283	14	financing	financing	NOUN
ftr-295	283	15	for	for	ADP
ftr-295	283	16	development	development	NOUN
ftr-295	283	17	:	:	PUNCT
ftr-295	283	18	policy	policy	NOUN
ftr-295	283	19	recommendations	recommendation	NOUN
ftr-295	283	20	,	,	PUNCT
ftr-295	283	21	5	5	NUM
ftr-295	283	22	(	(	PUNCT
ftr-295	283	23	2008	2008	NUM
ftr-295	283	24	)	)	PUNCT
ftr-295	283	25	,	,	PUNCT
ftr-295	283	26	www.taxjustice.net	www.taxjustice.net	NOUN
ftr-295	283	27	/cms	/cms	PUNCT
ftr-295	283	28	/	/	SYM
ftr-295	283	29	upload	upload	NOUN
ftr-295	283	30	/	/	SYM
ftr-295	283	31	pdf	pdf	NOUN
ftr-295	283	32	/	/	SYM
ftr-295	283	33	doha_and_tax_0806_dries_lesage.pdf	doha_and_tax_0806_dries_lesage.pdf	PROPN
ftr-295	283	34	.	.	PROPN
ftr-295	283	35	see	see	VERB
ftr-295	283	36	also	also	ADV
ftr-295	283	37	tax	tax	NOUN
ftr-295	283	38	justice	justice	NOUN
ftr-295	283	39	network	network	NOUN
ftr-295	283	40	,	,	PUNCT
ftr-295	283	41	the	the	DET
ftr-295	283	42	un	un	PROPN
ftr-295	283	43	is	be	AUX
ftr-295	283	44	failing	fail	VERB
ftr-295	283	45	on	on	ADP
ftr-295	283	46	international	international	ADJ
ftr-295	283	47	tax	tax	NOUN
ftr-295	283	48	—	—	PUNCT
ftr-295	283	49	so	so	CCONJ
ftr-295	283	50	the	the	DET
ftr-295	283	51	oecd	oecd	PROPN
ftr-295	283	52	calls	call	VERB
ftr-295	283	53	the	the	DET
ftr-295	283	54	shots	shot	NOUN
ftr-295	283	55	(	(	PUNCT
ftr-295	283	56	june	june	PROPN
ftr-295	283	57	20	20	NUM
ftr-295	283	58	,	,	PUNCT
ftr-295	283	59	2008	2008	NUM
ftr-295	283	60	)	)	PUNCT
ftr-295	283	61	,	,	PUNCT
ftr-295	283	62	http://taxjustice.blogspot.com/2008/06/un-is-failing-on-in	http://taxjustice.blogspot.com/2008/06/un-is-failing-on-in	PROPN
ftr-295	283	63	international-tax-so.html	international-tax-so.html	PROPN
ftr-295	283	64	.	.	PUNCT
ftr-295	284	1	40	40	NUM
ftr-295	284	2	.	.	PUNCT
ftr-295	285	1	see	see	VERB
ftr-295	285	2	european	european	PROPN
ftr-295	285	3	union	union	PROPN
ftr-295	285	4	,	,	PUNCT
ftr-295	285	5	taxation	taxation	NOUN
ftr-295	285	6	(	(	PUNCT
ftr-295	285	7	august	august	PROPN
ftr-295	285	8	10	10	NUM
ftr-295	285	9	,	,	PUNCT
ftr-295	285	10	2013	2013	NUM
ftr-295	285	11	)	)	PUNCT
ftr-295	285	12	,	,	PUNCT
ftr-295	286	1	http://europa.eu/	http://europa.eu/	PROPN
ftr-295	286	2	legislation_summaries	legislation_summaries	PROPN
ftr-295	286	3	/	/	SYM
ftr-295	286	4	taxation	taxation	NOUN
ftr-295	286	5	/	/	SYM
ftr-295	286	6	index_en.htm	index_en.htm	PROPN
ftr-295	286	7	(	(	PUNCT
ftr-295	286	8	detailing	detail	VERB
ftr-295	286	9	the	the	DET
ftr-295	286	10	relevant	relevant	ADJ
ftr-295	286	11	eu	eu	PROPN
ftr-295	286	12	legislation	legislation	NOUN
ftr-295	286	13	)	)	PUNCT
ftr-295	286	14	.	.	PUNCT
ftr-295	287	1	41	41	NUM
ftr-295	287	2	.	.	PUNCT
ftr-295	288	1	lilian	lilian	PROPN
ftr-295	288	2	v.	v.	PROPN
ftr-295	288	3	faulhaber	faulhaber	PROPN
ftr-295	288	4	,	,	PUNCT
ftr-295	288	5	sovereignty	sovereignty	NOUN
ftr-295	288	6	,	,	PUNCT
ftr-295	288	7	integration	integration	NOUN
ftr-295	288	8	and	and	CCONJ
ftr-295	288	9	tax	tax	NOUN
ftr-295	288	10	avoidance	avoidance	NOUN
ftr-295	288	11	in	in	ADP
ftr-295	288	12	the	the	DET
ftr-295	288	13	european	european	PROPN
ftr-295	288	14	union	union	PROPN
ftr-295	288	15	:	:	PUNCT
ftr-295	288	16	striking	strike	VERB
ftr-295	288	17	the	the	DET
ftr-295	288	18	proper	proper	ADJ
ftr-295	288	19	balance	balance	NOUN
ftr-295	288	20	,	,	PUNCT
ftr-295	288	21	48	48	NUM
ftr-295	288	22	colum	colum	NOUN
ftr-295	288	23	.	.	PUNCT
ftr-295	289	1	j.	j.	PROPN
ftr-295	289	2	transnat’l	transnat’l	PROPN
ftr-295	289	3	.	.	PUNCT
ftr-295	290	1	l.	l.	PROPN
ftr-295	290	2	177	177	NUM
ftr-295	290	3	,	,	PUNCT
ftr-295	290	4	181	181	NUM
ftr-295	290	5	(	(	PUNCT
ftr-295	290	6	2010	2010	NUM
ftr-295	290	7	)	)	PUNCT
ftr-295	291	1	[	[	X
ftr-295	291	2	hereinafter	hereinafter	NOUN
ftr-295	291	3	faulhaber	faulhaber	NOUN
ftr-295	291	4	,	,	PUNCT
ftr-295	291	5	tax	tax	NOUN
ftr-295	291	6	avoidance	avoidance	NOUN
ftr-295	291	7	in	in	ADP
ftr-295	291	8	the	the	DET
ftr-295	291	9	eu	eu	PROPN
ftr-295	291	10	]	]	PROPN
ftr-295	291	11	.	.	PUNCT
ftr-295	291	12	72	72	NUM
ftr-295	291	13	florida	florida	PROPN
ftr-295	291	14	tax	tax	NOUN
ftr-295	291	15	review	review	NOUN
ftr-295	291	16	[	[	X
ftr-295	291	17	vol	vol	NOUN
ftr-295	291	18	.	.	PUNCT
ftr-295	292	1	15:2	15:2	NUM
ftr-295	292	2	state	state	NOUN
ftr-295	292	3	if	if	SCONJ
ftr-295	292	4	it	it	PRON
ftr-295	292	5	violates	violate	VERB
ftr-295	292	6	“	"	PUNCT
ftr-295	292	7	community	community	NOUN
ftr-295	292	8	law	law	NOUN
ftr-295	292	9	,	,	PUNCT
ftr-295	292	10	”	"	PUNCT
ftr-295	292	11	42	42	NUM
ftr-295	292	12	that	that	PRON
ftr-295	292	13	is	be	AUX
ftr-295	292	14	,	,	PUNCT
ftr-295	292	15	the	the	DET
ftr-295	292	16	legislation	legislation	NOUN
ftr-295	292	17	creates	create	VERB
ftr-295	292	18	an	an	DET
ftr-295	292	19	unjustified	unjustified	ADJ
ftr-295	292	20	and	and	CCONJ
ftr-295	292	21	disproportionate	disproportionate	ADJ
ftr-295	292	22	obstacle	obstacle	NOUN
ftr-295	292	23	to	to	ADP
ftr-295	292	24	the	the	DET
ftr-295	292	25	free	free	ADJ
ftr-295	292	26	movement	movement	NOUN
ftr-295	292	27	of	of	ADP
ftr-295	292	28	goods	good	NOUN
ftr-295	292	29	,	,	PUNCT
ftr-295	292	30	services	service	NOUN
ftr-295	292	31	,	,	PUNCT
ftr-295	292	32	and	and	CCONJ
ftr-295	292	33	capital	capital	NOUN
ftr-295	292	34	throughout	throughout	ADP
ftr-295	292	35	the	the	DET
ftr-295	292	36	eu	eu	PROPN
ftr-295	292	37	’s	’s	ADJ
ftr-295	292	38	single	single	ADJ
ftr-295	292	39	market	market	NOUN
ftr-295	292	40	.	.	PUNCT
ftr-295	293	1	43	43	NUM
ftr-295	293	2	the	the	DET
ftr-295	293	3	ecj	ecj	PROPN
ftr-295	293	4	,	,	PUNCT
ftr-295	293	5	in	in	ADP
ftr-295	293	6	a	a	DET
ftr-295	293	7	series	series	NOUN
ftr-295	293	8	of	of	ADP
ftr-295	293	9	cases	case	NOUN
ftr-295	293	10	,	,	PUNCT
ftr-295	293	11	struck	strike	VERB
ftr-295	293	12	down	down	ADP
ftr-295	293	13	anti	anti	ADJ
ftr-295	293	14	-	-	ADJ
ftr-295	293	15	avoidance	avoidance	ADJ
ftr-295	293	16	legislation	legislation	NOUN
ftr-295	293	17	of	of	ADP
ftr-295	293	18	various	various	ADJ
ftr-295	293	19	member	member	NOUN
ftr-295	293	20	states	state	NOUN
ftr-295	293	21	as	as	ADP
ftr-295	293	22	inconsistent	inconsistent	ADJ
ftr-295	293	23	with	with	ADP
ftr-295	293	24	the	the	DET
ftr-295	293	25	“	"	PUNCT
ftr-295	293	26	wholly	wholly	ADV
ftr-295	293	27	artificial	artificial	ADJ
ftr-295	293	28	arrangement	arrangement	NOUN
ftr-295	293	29	”	"	PUNCT
ftr-295	293	30	doctrine	doctrine	NOUN
ftr-295	293	31	endorsed	endorse	VERB
ftr-295	293	32	by	by	ADP
ftr-295	293	33	the	the	DET
ftr-295	293	34	court	court	NOUN
ftr-295	293	35	.	.	PUNCT
ftr-295	294	1	44	44	NUM
ftr-295	294	2	still	still	ADV
ftr-295	294	3	,	,	PUNCT
ftr-295	294	4	the	the	DET
ftr-295	294	5	lack	lack	NOUN
ftr-295	294	6	of	of	ADP
ftr-295	294	7	legislative	legislative	ADJ
ftr-295	294	8	authority	authority	NOUN
ftr-295	294	9	in	in	ADP
ftr-295	294	10	the	the	DET
ftr-295	294	11	eu	eu	PROPN
ftr-295	294	12	and	and	CCONJ
ftr-295	294	13	the	the	DET
ftr-295	294	14	legislative	legislative	ADJ
ftr-295	294	15	vacuum	vacuum	NOUN
ftr-295	294	16	induced	induce	VERB
ftr-295	294	17	by	by	ADP
ftr-295	294	18	the	the	DET
ftr-295	294	19	ecj	ecj	NOUN
ftr-295	294	20	are	be	AUX
ftr-295	294	21	problematic	problematic	ADJ
ftr-295	294	22	.	.	PUNCT
ftr-295	295	1	45	45	NUM
ftr-295	295	2	initiatives	initiative	NOUN
ftr-295	295	3	to	to	PART
ftr-295	295	4	harmonize	harmonize	VERB
ftr-295	295	5	the	the	DET
ftr-295	295	6	direct	direct	ADJ
ftr-295	295	7	tax	tax	NOUN
ftr-295	295	8	treatment	treatment	NOUN
ftr-295	295	9	of	of	ADP
ftr-295	295	10	eu	eu	PROPN
ftr-295	295	11	tax	tax	NOUN
ftr-295	295	12	on	on	ADP
ftr-295	295	13	corporations	corporation	NOUN
ftr-295	295	14	have	have	AUX
ftr-295	295	15	been	be	AUX
ftr-295	295	16	unsuccessful	unsuccessful	ADJ
ftr-295	295	17	so	so	ADV
ftr-295	295	18	far	far	ADV
ftr-295	295	19	,	,	PUNCT
ftr-295	295	20	mainly	mainly	ADV
ftr-295	295	21	because	because	SCONJ
ftr-295	295	22	legislation	legislation	NOUN
ftr-295	295	23	requires	require	VERB
ftr-295	295	24	a	a	DET
ftr-295	295	25	consensus	consensus	NOUN
ftr-295	295	26	among	among	ADP
ftr-295	295	27	all	all	DET
ftr-295	295	28	eu	eu	PROPN
ftr-295	295	29	members	member	NOUN
ftr-295	295	30	while	while	SCONJ
ftr-295	295	31	some	some	PRON
ftr-295	295	32	have	have	VERB
ftr-295	295	33	conflicting	conflict	VERB
ftr-295	295	34	interests	interest	NOUN
ftr-295	295	35	.	.	PUNCT
ftr-295	296	1	it	it	PRON
ftr-295	296	2	is	be	AUX
ftr-295	296	3	,	,	PUNCT
ftr-295	296	4	in	in	ADP
ftr-295	296	5	fact	fact	NOUN
ftr-295	296	6	,	,	PUNCT
ftr-295	296	7	debatable	debatable	ADJ
ftr-295	296	8	whether	whether	SCONJ
ftr-295	296	9	any	any	DET
ftr-295	296	10	harmonization	harmonization	NOUN
ftr-295	296	11	agreement	agreement	NOUN
ftr-295	296	12	would	would	AUX
ftr-295	296	13	be	be	AUX
ftr-295	296	14	accepted	accept	VERB
ftr-295	296	15	by	by	ADP
ftr-295	296	16	all	all	DET
ftr-295	296	17	eu	eu	PROPN
ftr-295	296	18	members	member	NOUN
ftr-295	296	19	.	.	PUNCT
ftr-295	297	1	46	46	NUM
ftr-295	298	1	moreover	moreover	ADV
ftr-295	298	2	,	,	PUNCT
ftr-295	298	3	eu	eu	PROPN
ftr-295	298	4	rules	rule	NOUN
ftr-295	298	5	apply	apply	VERB
ftr-295	298	6	only	only	ADV
ftr-295	298	7	(	(	PUNCT
ftr-295	298	8	or	or	CCONJ
ftr-295	298	9	at	at	ADP
ftr-295	298	10	least	least	ADJ
ftr-295	298	11	mainly	mainly	ADV
ftr-295	298	12	)	)	PUNCT
ftr-295	298	13	to	to	ADP
ftr-295	298	14	relations	relation	NOUN
ftr-295	298	15	among	among	ADP
ftr-295	298	16	eu	eu	PROPN
ftr-295	298	17	member	member	NOUN
ftr-295	298	18	states	state	NOUN
ftr-295	298	19	.	.	PUNCT
ftr-295	299	1	therefore	therefore	ADV
ftr-295	299	2	,	,	PUNCT
ftr-295	299	3	this	this	DET
ftr-295	299	4	body	body	NOUN
ftr-295	299	5	in	in	ADP
ftr-295	299	6	its	its	PRON
ftr-295	299	7	current	current	ADJ
ftr-295	299	8	form	form	NOUN
ftr-295	299	9	is	be	AUX
ftr-295	299	10	not	not	PART
ftr-295	299	11	well	well	ADV
ftr-295	299	12	structured	structure	VERB
ftr-295	299	13	to	to	PART
ftr-295	299	14	facilitate	facilitate	VERB
ftr-295	299	15	cooperation	cooperation	NOUN
ftr-295	299	16	among	among	ADP
ftr-295	299	17	other	other	ADJ
ftr-295	299	18	countries	country	NOUN
ftr-295	299	19	sharing	share	VERB
ftr-295	299	20	similar	similar	ADJ
ftr-295	299	21	interests	interest	NOUN
ftr-295	299	22	in	in	ADP
ftr-295	299	23	regard	regard	NOUN
ftr-295	299	24	to	to	ADP
ftr-295	299	25	tax	tax	NOUN
ftr-295	299	26	policy	policy	NOUN
ftr-295	299	27	issues	issue	NOUN
ftr-295	299	28	.	.	PUNCT
ftr-295	300	1	the	the	DET
ftr-295	300	2	world	world	NOUN
ftr-295	300	3	trade	trade	NOUN
ftr-295	300	4	organization	organization	NOUN
ftr-295	300	5	[	[	X
ftr-295	300	6	hereinafter	hereinafter	NOUN
ftr-295	300	7	“	"	PUNCT
ftr-295	300	8	wto	wto	PROPN
ftr-295	300	9	”	"	PUNCT
ftr-295	300	10	]	]	PUNCT
ftr-295	300	11	has	have	VERB
ftr-295	300	12	an	an	DET
ftr-295	300	13	indirect	indirect	ADJ
ftr-295	300	14	effect	effect	NOUN
ftr-295	300	15	on	on	ADP
ftr-295	300	16	its	its	PRON
ftr-295	300	17	members	member	NOUN
ftr-295	300	18	’	'	PUNCT
ftr-295	300	19	tax	tax	NOUN
ftr-295	300	20	policies	policy	NOUN
ftr-295	300	21	,	,	PUNCT
ftr-295	300	22	as	as	SCONJ
ftr-295	300	23	the	the	DET
ftr-295	300	24	agreement	agreement	NOUN
ftr-295	300	25	on	on	ADP
ftr-295	300	26	subsidies	subsidy	NOUN
ftr-295	300	27	and	and	CCONJ
ftr-295	300	28	countervailing	countervail	VERB
ftr-295	300	29	measures	measure	NOUN
ftr-295	300	30	forbids	forbid	VERB
ftr-295	300	31	distortive	distortive	ADJ
ftr-295	300	32	measures	measure	NOUN
ftr-295	300	33	,	,	PUNCT
ftr-295	300	34	including	include	VERB
ftr-295	300	35	government	government	NOUN
ftr-295	300	36	revenue	revenue	NOUN
ftr-295	300	37	foregone	foregone	NOUN
ftr-295	300	38	or	or	CCONJ
ftr-295	300	39	not	not	PART
ftr-295	300	40	collected	collect	VERB
ftr-295	300	41	(	(	PUNCT
ftr-295	300	42	for	for	ADP
ftr-295	300	43	example	example	NOUN
ftr-295	300	44	,	,	PUNCT
ftr-295	300	45	fiscal	fiscal	ADJ
ftr-295	300	46	incentives	incentive	NOUN
ftr-295	300	47	such	such	ADJ
ftr-295	300	48	as	as	ADP
ftr-295	300	49	tax	tax	NOUN
ftr-295	300	50	credits	credit	NOUN
ftr-295	300	51	)	)	PUNCT
ftr-295	300	52	.	.	PUNCT
ftr-295	301	1	47	47	NUM
ftr-295	301	2	some	some	DET
ftr-295	301	3	possible	possible	ADJ
ftr-295	301	4	tax	tax	NOUN
ftr-295	301	5	reforms	reform	NOUN
ftr-295	301	6	(	(	PUNCT
ftr-295	301	7	such	such	ADJ
ftr-295	301	8	as	as	ADP
ftr-295	301	9	implementing	implement	VERB
ftr-295	301	10	subtractionmethod	subtractionmethod	NOUN
ftr-295	301	11	vat	vat	NOUN
ftr-295	301	12	with	with	ADP
ftr-295	301	13	border	border	NOUN
ftr-295	301	14	adjustments	adjustment	NOUN
ftr-295	301	15	)	)	PUNCT
ftr-295	301	16	might	might	AUX
ftr-295	301	17	contradict	contradict	VERB
ftr-295	301	18	and	and	CCONJ
ftr-295	301	19	be	be	AUX
ftr-295	301	20	barred	bar	VERB
ftr-295	301	21	under	under	ADP
ftr-295	301	22	the	the	DET
ftr-295	301	23	wto	wto	PROPN
ftr-295	301	24	rules	rule	NOUN
ftr-295	301	25	.	.	PUNCT
ftr-295	302	1	48	48	NUM
ftr-295	302	2	although	although	SCONJ
ftr-295	302	3	some	some	DET
ftr-295	302	4	commentators	commentator	NOUN
ftr-295	302	5	have	have	AUX
ftr-295	302	6	called	call	VERB
ftr-295	302	7	for	for	ADP
ftr-295	302	8	further	further	ADJ
ftr-295	302	9	42	42	NUM
ftr-295	302	10	.	.	PUNCT
ftr-295	303	1	see	see	VERB
ftr-295	303	2	i	i	PRON
ftr-295	303	3	d.	d.	PROPN
ftr-295	303	4	at	at	ADP
ftr-295	303	5	188	188	NUM
ftr-295	303	6	.	.	PUNCT
ftr-295	304	1	43	43	NUM
ftr-295	304	2	.	.	PUNCT
ftr-295	305	1	see	see	VERB
ftr-295	305	2	i	i	PRON
ftr-295	305	3	d.	d.	PROPN
ftr-295	305	4	at	at	ADP
ftr-295	305	5	189–92	189–92	PROPN
ftr-295	305	6	.	.	PUNCT
ftr-295	306	1	44	44	NUM
ftr-295	306	2	.	.	PUNCT
ftr-295	307	1	see	see	VERB
ftr-295	307	2	i	i	PRON
ftr-295	307	3	d.	d.	PROPN
ftr-295	307	4	at	at	ADP
ftr-295	307	5	193–200	193–200	NUM
ftr-295	307	6	(	(	PUNCT
ftr-295	307	7	providing	provide	VERB
ftr-295	307	8	a	a	DET
ftr-295	307	9	detailed	detailed	ADJ
ftr-295	307	10	description	description	NOUN
ftr-295	307	11	and	and	CCONJ
ftr-295	307	12	analysis	analysis	NOUN
ftr-295	307	13	of	of	ADP
ftr-295	307	14	the	the	DET
ftr-295	307	15	court	court	NOUN
ftr-295	307	16	’s	’s	PART
ftr-295	307	17	decision	decision	NOUN
ftr-295	307	18	)	)	PUNCT
ftr-295	307	19	.	.	PUNCT
ftr-295	308	1	these	these	DET
ftr-295	308	2	judicial	judicial	ADJ
ftr-295	308	3	decisions	decision	NOUN
ftr-295	308	4	are	be	AUX
ftr-295	308	5	limited	limit	VERB
ftr-295	308	6	to	to	ADP
ftr-295	308	7	the	the	DET
ftr-295	308	8	relations	relation	NOUN
ftr-295	308	9	between	between	ADP
ftr-295	308	10	eu	eu	PROPN
ftr-295	308	11	members	member	NOUN
ftr-295	308	12	—	—	PUNCT
ftr-295	308	13	the	the	DET
ftr-295	308	14	legislation	legislation	NOUN
ftr-295	308	15	is	be	AUX
ftr-295	308	16	valid	valid	ADJ
ftr-295	308	17	with	with	ADP
ftr-295	308	18	regard	regard	NOUN
ftr-295	308	19	to	to	ADP
ftr-295	308	20	relations	relation	NOUN
ftr-295	308	21	between	between	ADP
ftr-295	308	22	an	an	DET
ftr-295	308	23	eu	eu	PROPN
ftr-295	308	24	member	member	NOUN
ftr-295	308	25	and	and	CCONJ
ftr-295	308	26	a	a	DET
ftr-295	308	27	non	non	ADJ
ftr-295	308	28	-	-	ADJ
ftr-295	308	29	eu	eu	ADJ
ftr-295	308	30	member	member	NOUN
ftr-295	308	31	.	.	PUNCT
ftr-295	309	1	45	45	NUM
ftr-295	309	2	.	.	PUNCT
ftr-295	310	1	see	see	VERB
ftr-295	310	2	i	i	PRON
ftr-295	310	3	d.	d.	PROPN
ftr-295	310	4	46	46	NUM
ftr-295	310	5	.	.	PUNCT
ftr-295	311	1	see	see	VERB
ftr-295	311	2	i	i	PRON
ftr-295	311	3	d.	d.	PROPN
ftr-295	311	4	at	at	ADP
ftr-295	311	5	226–28	226–28	NUM
ftr-295	311	6	.	.	PUNCT
ftr-295	312	1	47	47	NUM
ftr-295	312	2	.	.	PUNCT
ftr-295	313	1	see	see	VERB
ftr-295	313	2	wouters	wouter	NOUN
ftr-295	313	3	&	&	CCONJ
ftr-295	313	4	meuwissen	meuwissen	PROPN
ftr-295	313	5	,	,	PUNCT
ftr-295	313	6	global	global	ADJ
ftr-295	313	7	tax	tax	NOUN
ftr-295	313	8	governance	governance	NOUN
ftr-295	313	9	,	,	PUNCT
ftr-295	313	10	supra	supra	PROPN
ftr-295	313	11	note	note	NOUN
ftr-295	313	12	10	10	NUM
ftr-295	313	13	,	,	PUNCT
ftr-295	313	14	at	at	ADP
ftr-295	313	15	25–26	25–26	NUM
ftr-295	313	16	.	.	PUNCT
ftr-295	314	1	see	see	VERB
ftr-295	314	2	also	also	ADV
ftr-295	314	3	world	world	NOUN
ftr-295	314	4	trade	trade	NOUN
ftr-295	314	5	organization	organization	NOUN
ftr-295	314	6	,	,	PUNCT
ftr-295	314	7	subsidies	subsidy	NOUN
ftr-295	314	8	and	and	CCONJ
ftr-295	314	9	countervailing	countervail	VERB
ftr-295	314	10	measures	measure	NOUN
ftr-295	314	11	:	:	PUNCT
ftr-295	314	12	overview	overview	NOUN
ftr-295	314	13	,	,	PUNCT
ftr-295	314	14	(	(	PUNCT
ftr-295	314	15	august	august	PROPN
ftr-295	314	16	10	10	NUM
ftr-295	314	17	,	,	PUNCT
ftr-295	314	18	2013	2013	NUM
ftr-295	314	19	)	)	PUNCT
ftr-295	314	20	,	,	PUNCT
ftr-295	315	1	http://www.wto.org/english/tratop_e/scm_e/subs	http://www.wto.org/english/tratop_e/scm_e/subs	SYM
ftr-295	315	2	_	_	PUNCT
ftr-295	316	1	e.htm	e.htm	PROPN
ftr-295	316	2	.	.	PUNCT
ftr-295	317	1	the	the	DET
ftr-295	317	2	case	case	NOUN
ftr-295	317	3	law	law	NOUN
ftr-295	317	4	of	of	ADP
ftr-295	317	5	the	the	DET
ftr-295	317	6	wto	wto	PROPN
ftr-295	317	7	on	on	ADP
ftr-295	317	8	this	this	DET
ftr-295	317	9	issue	issue	NOUN
ftr-295	317	10	,	,	PUNCT
ftr-295	317	11	banning	ban	VERB
ftr-295	317	12	the	the	DET
ftr-295	317	13	use	use	NOUN
ftr-295	317	14	of	of	ADP
ftr-295	317	15	some	some	DET
ftr-295	317	16	fiscal	fiscal	ADJ
ftr-295	317	17	policies	policy	NOUN
ftr-295	317	18	,	,	PUNCT
ftr-295	317	19	has	have	VERB
ftr-295	317	20	an	an	DET
ftr-295	317	21	influence	influence	NOUN
ftr-295	317	22	on	on	ADP
ftr-295	317	23	current	current	ADJ
ftr-295	317	24	and	and	CCONJ
ftr-295	317	25	potential	potential	ADJ
ftr-295	317	26	domestic	domestic	ADJ
ftr-295	317	27	tax	tax	NOUN
ftr-295	317	28	law	law	NOUN
ftr-295	317	29	of	of	ADP
ftr-295	317	30	the	the	DET
ftr-295	317	31	member	member	NOUN
ftr-295	317	32	countries	country	NOUN
ftr-295	317	33	.	.	PUNCT
ftr-295	318	1	some	some	DET
ftr-295	318	2	exemptions	exemption	NOUN
ftr-295	318	3	were	be	AUX
ftr-295	318	4	banned	ban	VERB
ftr-295	318	5	as	as	ADP
ftr-295	318	6	“	"	PUNCT
ftr-295	318	7	subsidies	subsidy	NOUN
ftr-295	318	8	”	"	PUNCT
ftr-295	318	9	by	by	ADP
ftr-295	318	10	the	the	DET
ftr-295	318	11	wto	wto	PROPN
ftr-295	318	12	’s	’s	PART
ftr-295	318	13	adjudicating	adjudicate	VERB
ftr-295	318	14	bodies	body	NOUN
ftr-295	318	15	.	.	PUNCT
ftr-295	319	1	see	see	VERB
ftr-295	319	2	wouters	wouter	NOUN
ftr-295	319	3	&	&	CCONJ
ftr-295	319	4	meuwissen	meuwissen	PROPN
ftr-295	319	5	,	,	PUNCT
ftr-295	319	6	global	global	ADJ
ftr-295	319	7	tax	tax	NOUN
ftr-295	319	8	governance	governance	NOUN
ftr-295	319	9	,	,	PUNCT
ftr-295	319	10	supra	supra	PROPN
ftr-295	319	11	note	note	NOUN
ftr-295	319	12	10	10	NUM
ftr-295	319	13	,	,	PUNCT
ftr-295	319	14	at	at	ADP
ftr-295	319	15	25	25	NUM
ftr-295	319	16	–	–	PUNCT
ftr-295	319	17	29	29	NUM
ftr-295	319	18	.	.	X
ftr-295	320	1	48	48	NUM
ftr-295	320	2	.	.	PUNCT
ftr-295	321	1	see	see	VERB
ftr-295	321	2	itai	itai	PROPN
ftr-295	321	3	grinberg	grinberg	PROPN
ftr-295	321	4	,	,	PUNCT
ftr-295	321	5	where	where	SCONJ
ftr-295	321	6	credit	credit	NOUN
ftr-295	321	7	is	be	AUX
ftr-295	321	8	due	due	ADJ
ftr-295	321	9	:	:	PUNCT
ftr-295	321	10	advantages	advantage	NOUN
ftr-295	321	11	of	of	ADP
ftr-295	321	12	the	the	DET
ftr-295	321	13	creditinvoice	creditinvoice	NOUN
ftr-295	321	14	method	method	NOUN
ftr-295	321	15	for	for	ADP
ftr-295	321	16	a	a	DET
ftr-295	321	17	partial	partial	ADJ
ftr-295	321	18	replacement	replacement	NOUN
ftr-295	321	19	vat	vat	NOUN
ftr-295	321	20	,	,	PUNCT
ftr-295	321	21	63	63	NUM
ftr-295	321	22	tax	tax	NOUN
ftr-295	321	23	l.	l.	PROPN
ftr-295	321	24	rev	rev	PROPN
ftr-295	321	25	.	.	PROPN
ftr-295	321	26	309	309	NUM
ftr-295	321	27	,	,	PUNCT
ftr-295	321	28	347–349	347–349	NUM
ftr-295	321	29	(	(	PUNCT
ftr-295	321	30	2010	2010	NUM
ftr-295	321	31	)	)	PUNCT
ftr-295	321	32	.	.	PUNCT
ftr-295	322	1	2014	2014	NUM
ftr-295	322	2	]	]	PUNCT
ftr-295	323	1	the	the	DET
ftr-295	323	2	unruly	unruly	ADJ
ftr-295	323	3	world	world	NOUN
ftr-295	323	4	of	of	ADP
ftr-295	323	5	tax	tax	NOUN
ftr-295	323	6	73	73	NUM
ftr-295	323	7	intervention	intervention	NOUN
ftr-295	323	8	of	of	ADP
ftr-295	323	9	the	the	DET
ftr-295	323	10	wto	wto	PROPN
ftr-295	323	11	in	in	ADP
ftr-295	323	12	tax	tax	NOUN
ftr-295	323	13	policy	policy	NOUN
ftr-295	323	14	matters	matter	NOUN
ftr-295	323	15	,	,	PUNCT
ftr-295	323	16	49	49	NUM
ftr-295	323	17	the	the	DET
ftr-295	323	18	wto	wto	PROPN
ftr-295	323	19	currently	currently	ADV
ftr-295	323	20	does	do	AUX
ftr-295	323	21	not	not	PART
ftr-295	323	22	foster	foster	VERB
ftr-295	323	23	collaboration	collaboration	NOUN
ftr-295	323	24	—	—	PUNCT
ftr-295	323	25	it	it	PRON
ftr-295	323	26	only	only	ADV
ftr-295	323	27	sets	set	VERB
ftr-295	323	28	constraints	constraint	NOUN
ftr-295	323	29	on	on	ADP
ftr-295	323	30	tax	tax	NOUN
ftr-295	323	31	policies	policy	NOUN
ftr-295	323	32	adopted	adopt	VERB
ftr-295	323	33	by	by	ADP
ftr-295	323	34	member	member	NOUN
ftr-295	323	35	states	state	NOUN
ftr-295	323	36	.	.	PUNCT
ftr-295	324	1	political	political	ADJ
ftr-295	324	2	conditions	condition	NOUN
ftr-295	324	3	make	make	VERB
ftr-295	324	4	it	it	PRON
ftr-295	324	5	unlikely	unlikely	ADJ
ftr-295	324	6	that	that	SCONJ
ftr-295	324	7	countries	country	NOUN
ftr-295	324	8	would	would	AUX
ftr-295	324	9	agree	agree	VERB
ftr-295	324	10	to	to	PART
ftr-295	324	11	allow	allow	VERB
ftr-295	324	12	the	the	DET
ftr-295	324	13	wto	wto	PROPN
ftr-295	324	14	to	to	PART
ftr-295	324	15	assume	assume	VERB
ftr-295	324	16	some	some	PRON
ftr-295	324	17	of	of	ADP
ftr-295	324	18	their	their	PRON
ftr-295	324	19	sovereignty	sovereignty	NOUN
ftr-295	324	20	in	in	ADP
ftr-295	324	21	tax	tax	NOUN
ftr-295	324	22	matters	matter	NOUN
ftr-295	324	23	.	.	PUNCT
ftr-295	325	1	50	50	NUM
ftr-295	325	2	both	both	DET
ftr-295	325	3	the	the	DET
ftr-295	325	4	world	world	NOUN
ftr-295	325	5	bank	bank	PROPN
ftr-295	325	6	and	and	CCONJ
ftr-295	325	7	the	the	DET
ftr-295	325	8	international	international	ADJ
ftr-295	325	9	monetary	monetary	ADJ
ftr-295	325	10	fund	fund	NOUN
ftr-295	326	1	[	[	X
ftr-295	326	2	hereinafter	hereinafter	NOUN
ftr-295	326	3	“	"	PUNCT
ftr-295	326	4	imf	imf	PROPN
ftr-295	326	5	”	"	PUNCT
ftr-295	326	6	]	]	PUNCT
ftr-295	326	7	operate	operate	VERB
ftr-295	326	8	as	as	ADP
ftr-295	326	9	economic	economic	ADJ
ftr-295	326	10	advisors	advisor	NOUN
ftr-295	326	11	,	,	PUNCT
ftr-295	326	12	presenting	present	VERB
ftr-295	326	13	policy	policy	NOUN
ftr-295	326	14	options	option	NOUN
ftr-295	326	15	and	and	CCONJ
ftr-295	326	16	recommendations	recommendation	NOUN
ftr-295	326	17	,	,	PUNCT
ftr-295	326	18	as	as	SCONJ
ftr-295	326	19	opposed	oppose	VERB
ftr-295	326	20	to	to	ADP
ftr-295	326	21	forums	forum	NOUN
ftr-295	326	22	for	for	ADP
ftr-295	326	23	negotiation	negotiation	NOUN
ftr-295	326	24	and	and	CCONJ
ftr-295	326	25	cooperation	cooperation	NOUN
ftr-295	326	26	.	.	PUNCT
ftr-295	327	1	the	the	DET
ftr-295	327	2	imf	imf	PROPN
ftr-295	327	3	provides	provide	VERB
ftr-295	327	4	technical	technical	ADJ
ftr-295	327	5	advice	advice	NOUN
ftr-295	327	6	as	as	ADV
ftr-295	327	7	well	well	ADV
ftr-295	327	8	as	as	ADP
ftr-295	327	9	policy	policy	NOUN
ftr-295	327	10	advice	advice	NOUN
ftr-295	327	11	to	to	ADP
ftr-295	327	12	member	member	NOUN
ftr-295	327	13	states	state	NOUN
ftr-295	327	14	.	.	PUNCT
ftr-295	328	1	51	51	NUM
ftr-295	328	2	the	the	DET
ftr-295	328	3	g20	g20	NOUN
ftr-295	328	4	occasionally	occasionally	ADV
ftr-295	328	5	assigns	assign	VERB
ftr-295	328	6	tasks	task	NOUN
ftr-295	328	7	to	to	ADP
ftr-295	328	8	the	the	DET
ftr-295	328	9	imf	imf	PROPN
ftr-295	328	10	,	,	PUNCT
ftr-295	328	11	as	as	SCONJ
ftr-295	328	12	it	it	PRON
ftr-295	328	13	is	be	AUX
ftr-295	328	14	one	one	NUM
ftr-295	328	15	of	of	ADP
ftr-295	328	16	the	the	DET
ftr-295	328	17	“	"	PUNCT
ftr-295	328	18	organizational	organizational	ADJ
ftr-295	328	19	instruments	instrument	NOUN
ftr-295	328	20	”	"	PUNCT
ftr-295	328	21	of	of	ADP
ftr-295	328	22	the	the	DET
ftr-295	328	23	g7/8	g7/8	NOUN
ftr-295	328	24	and	and	CCONJ
ftr-295	328	25	the	the	DET
ftr-295	328	26	g20	g20	NOUN
ftr-295	328	27	.	.	PUNCT
ftr-295	329	1	52	52	NUM
ftr-295	329	2	similarly	similarly	ADV
ftr-295	329	3	,	,	PUNCT
ftr-295	329	4	the	the	DET
ftr-295	329	5	world	world	NOUN
ftr-295	329	6	bank	bank	PROPN
ftr-295	329	7	occasionally	occasionally	ADV
ftr-295	329	8	makes	make	VERB
ftr-295	329	9	specific	specific	ADJ
ftr-295	329	10	recommendations	recommendation	NOUN
ftr-295	329	11	for	for	ADP
ftr-295	329	12	particular	particular	ADJ
ftr-295	329	13	49	49	NUM
ftr-295	329	14	.	.	PUNCT
ftr-295	330	1	reuven	reuven	VERB
ftr-295	330	2	avi	avi	PROPN
ftr-295	330	3	-	-	PUNCT
ftr-295	330	4	yonah	yonah	NOUN
ftr-295	330	5	and	and	CCONJ
ftr-295	330	6	joel	joel	PROPN
ftr-295	330	7	slemrod	slemrod	NOUN
ftr-295	330	8	,	,	PUNCT
ftr-295	330	9	(	(	PUNCT
ftr-295	330	10	how	how	SCONJ
ftr-295	330	11	)	)	PUNCT
ftr-295	330	12	should	should	AUX
ftr-295	330	13	trade	trade	VERB
ftr-295	330	14	agreements	agreement	NOUN
ftr-295	330	15	deal	deal	VERB
ftr-295	330	16	with	with	ADP
ftr-295	330	17	income	income	NOUN
ftr-295	330	18	tax	tax	NOUN
ftr-295	330	19	issues	issue	NOUN
ftr-295	330	20	?	?	PUNCT
ftr-295	331	1	55	55	NUM
ftr-295	331	2	tax	tax	NOUN
ftr-295	331	3	l.	l.	PROPN
ftr-295	331	4	rev	rev	PROPN
ftr-295	331	5	.	.	PROPN
ftr-295	332	1	533–54	533–54	NUM
ftr-295	332	2	(	(	PUNCT
ftr-295	332	3	2002	2002	NUM
ftr-295	332	4	)	)	PUNCT
ftr-295	332	5	.	.	PUNCT
ftr-295	333	1	avi	avi	VERB
ftr-295	333	2	-	-	PUNCT
ftr-295	333	3	yonah	yonah	NOUN
ftr-295	333	4	and	and	CCONJ
ftr-295	333	5	slemrod	slemrod	NOUN
ftr-295	333	6	argue	argue	VERB
ftr-295	333	7	that	that	SCONJ
ftr-295	333	8	trade	trade	NOUN
ftr-295	333	9	agreements	agreement	NOUN
ftr-295	333	10	should	should	AUX
ftr-295	333	11	cover	cover	VERB
ftr-295	333	12	more	more	ADJ
ftr-295	333	13	income	income	NOUN
ftr-295	333	14	tax	tax	NOUN
ftr-295	333	15	issues	issue	NOUN
ftr-295	333	16	that	that	PRON
ftr-295	333	17	are	be	AUX
ftr-295	333	18	relevant	relevant	ADJ
ftr-295	333	19	to	to	ADP
ftr-295	333	20	enabling	enable	VERB
ftr-295	333	21	free	free	ADJ
ftr-295	333	22	trade	trade	NOUN
ftr-295	333	23	with	with	ADP
ftr-295	333	24	no	no	DET
ftr-295	333	25	“	"	PUNCT
ftr-295	333	26	predatory	predatory	ADJ
ftr-295	333	27	tax	tax	NOUN
ftr-295	333	28	protectionism	protectionism	NOUN
ftr-295	333	29	.	.	PUNCT
ftr-295	333	30	”	"	PUNCT
ftr-295	334	1	i	i	PRON
ftr-295	334	2	d.	d.	PROPN
ftr-295	334	3	at	at	ADP
ftr-295	334	4	544	544	NUM
ftr-295	334	5	.	.	PUNCT
ftr-295	335	1	they	they	PRON
ftr-295	335	2	also	also	ADV
ftr-295	335	3	note	note	VERB
ftr-295	335	4	that	that	SCONJ
ftr-295	335	5	the	the	DET
ftr-295	335	6	multilateral	multilateral	ADJ
ftr-295	335	7	nature	nature	NOUN
ftr-295	335	8	of	of	ADP
ftr-295	335	9	the	the	DET
ftr-295	335	10	trade	trade	NOUN
ftr-295	335	11	agreement	agreement	NOUN
ftr-295	335	12	is	be	AUX
ftr-295	335	13	more	more	ADV
ftr-295	335	14	effective	effective	ADJ
ftr-295	335	15	than	than	ADP
ftr-295	335	16	the	the	DET
ftr-295	335	17	bilateral	bilateral	ADJ
ftr-295	335	18	nature	nature	NOUN
ftr-295	335	19	the	the	DET
ftr-295	335	20	tax	tax	NOUN
ftr-295	335	21	treaties	treaty	NOUN
ftr-295	335	22	in	in	ADP
ftr-295	335	23	addressing	address	VERB
ftr-295	335	24	some	some	DET
ftr-295	335	25	problems	problem	NOUN
ftr-295	335	26	,	,	PUNCT
ftr-295	335	27	such	such	ADJ
ftr-295	335	28	as	as	ADP
ftr-295	335	29	tradedistorting	tradedistorting	NOUN
ftr-295	335	30	and	and	CCONJ
ftr-295	335	31	“	"	PUNCT
ftr-295	335	32	investment	investment	NOUN
ftr-295	335	33	-	-	PUNCT
ftr-295	335	34	distorting	distort	VERB
ftr-295	335	35	tax	tax	NOUN
ftr-295	335	36	competition	competition	NOUN
ftr-295	335	37	.	.	PUNCT
ftr-295	335	38	”	"	PUNCT
ftr-295	336	1	i	i	PRON
ftr-295	336	2	d.	d.	VERB
ftr-295	336	3	at	at	ADP
ftr-295	336	4	534	534	NUM
ftr-295	336	5	.	.	PUNCT
ftr-295	337	1	50	50	NUM
ftr-295	337	2	.	.	PUNCT
ftr-295	338	1	see	see	VERB
ftr-295	338	2	brauner	brauner	NOUN
ftr-295	338	3	,	,	PUNCT
ftr-295	338	4	tax	tax	NOUN
ftr-295	338	5	regime	regime	NOUN
ftr-295	338	6	in	in	ADP
ftr-295	338	7	crystallization	crystallization	NOUN
ftr-295	338	8	,	,	PUNCT
ftr-295	338	9	supra	supra	PROPN
ftr-295	338	10	note	note	NOUN
ftr-295	338	11	10	10	NUM
ftr-295	338	12	.	.	PUNCT
ftr-295	338	13	51	51	NUM
ftr-295	338	14	.	.	PUNCT
ftr-295	339	1	see	see	VERB
ftr-295	339	2	wouters	wouter	NOUN
ftr-295	339	3	&	&	CCONJ
ftr-295	339	4	meuwissen	meuwissen	PROPN
ftr-295	339	5	,	,	PUNCT
ftr-295	339	6	global	global	ADJ
ftr-295	339	7	tax	tax	NOUN
ftr-295	339	8	governance	governance	NOUN
ftr-295	339	9	,	,	PUNCT
ftr-295	339	10	supra	supra	PROPN
ftr-295	339	11	note	note	NOUN
ftr-295	339	12	10	10	NUM
ftr-295	339	13	,	,	PUNCT
ftr-295	339	14	at	at	ADP
ftr-295	339	15	20	20	NUM
ftr-295	339	16	.	.	PUNCT
ftr-295	340	1	for	for	ADP
ftr-295	340	2	example	example	NOUN
ftr-295	340	3	,	,	PUNCT
ftr-295	340	4	tax	tax	NOUN
ftr-295	340	5	expenditures	expenditure	NOUN
ftr-295	340	6	and	and	CCONJ
ftr-295	340	7	the	the	DET
ftr-295	340	8	need	need	NOUN
ftr-295	340	9	to	to	PART
ftr-295	340	10	eliminate	eliminate	VERB
ftr-295	340	11	them	they	PRON
ftr-295	340	12	are	be	AUX
ftr-295	340	13	discussed	discuss	VERB
ftr-295	340	14	in	in	ADP
ftr-295	340	15	the	the	DET
ftr-295	340	16	2011	2011	NUM
ftr-295	340	17	edition	edition	NOUN
ftr-295	340	18	of	of	ADP
ftr-295	340	19	the	the	DET
ftr-295	340	20	imf	imf	PROPN
ftr-295	340	21	fiscal	fiscal	PROPN
ftr-295	340	22	monitor	monitor	NOUN
ftr-295	340	23	.	.	PUNCT
ftr-295	341	1	see	see	VERB
ftr-295	341	2	international	international	ADJ
ftr-295	341	3	monetary	monetary	ADJ
ftr-295	341	4	fund	fund	NOUN
ftr-295	341	5	,	,	PUNCT
ftr-295	341	6	fiscal	fiscal	ADJ
ftr-295	341	7	monitor	monitor	NOUN
ftr-295	341	8	99	99	NUM
ftr-295	341	9	-	-	SYM
ftr-295	341	10	106	106	NUM
ftr-295	341	11	(	(	PUNCT
ftr-295	341	12	april	april	PROPN
ftr-295	341	13	2011	2011	NUM
ftr-295	341	14	)	)	PUNCT
ftr-295	341	15	,	,	PUNCT
ftr-295	341	16	www.imf.org/external/pubs/ft/fm/2011/01/pdf/	www.imf.org/external/pubs/ft/fm/2011/01/pdf/	PROPN
ftr-295	341	17	fm1101.pdf	fm1101.pdf	PROPN
ftr-295	341	18	.	.	PUNCT
ftr-295	342	1	“	"	PUNCT
ftr-295	342	2	ideally	ideally	ADV
ftr-295	342	3	,	,	PUNCT
ftr-295	342	4	revenue	revenue	NOUN
ftr-295	342	5	increases	increase	NOUN
ftr-295	342	6	would	would	AUX
ftr-295	342	7	be	be	AUX
ftr-295	342	8	achieved	achieve	VERB
ftr-295	342	9	by	by	ADP
ftr-295	342	10	widening	widen	VERB
ftr-295	342	11	tax	tax	NOUN
ftr-295	342	12	bases	basis	NOUN
ftr-295	342	13	and	and	CCONJ
ftr-295	342	14	removing	remove	VERB
ftr-295	342	15	distortions	distortion	NOUN
ftr-295	342	16	,	,	PUNCT
ftr-295	342	17	rather	rather	ADV
ftr-295	342	18	than	than	ADP
ftr-295	342	19	by	by	ADP
ftr-295	342	20	raising	raise	VERB
ftr-295	342	21	tax	tax	NOUN
ftr-295	342	22	rates	rate	NOUN
ftr-295	342	23	.	.	PUNCT
ftr-295	343	1	in	in	ADP
ftr-295	343	2	many	many	ADJ
ftr-295	343	3	countries	country	NOUN
ftr-295	343	4	,	,	PUNCT
ftr-295	343	5	the	the	DET
ftr-295	343	6	elimination	elimination	NOUN
ftr-295	343	7	of	of	ADP
ftr-295	343	8	tax	tax	NOUN
ftr-295	343	9	expenditures	expenditure	NOUN
ftr-295	343	10	can	can	AUX
ftr-295	343	11	contribute	contribute	VERB
ftr-295	343	12	to	to	ADP
ftr-295	343	13	this	this	DET
ftr-295	343	14	objective	objective	NOUN
ftr-295	343	15	.	.	PUNCT
ftr-295	343	16	”	"	PUNCT
ftr-295	344	1	i	i	PRON
ftr-295	344	2	d.	d.	PROPN
ftr-295	344	3	at	at	ADP
ftr-295	344	4	62	62	NUM
ftr-295	344	5	.	.	PUNCT
ftr-295	345	1	in	in	ADP
ftr-295	345	2	the	the	DET
ftr-295	345	3	2010	2010	NUM
ftr-295	345	4	edition	edition	NOUN
ftr-295	345	5	,	,	PUNCT
ftr-295	345	6	the	the	DET
ftr-295	345	7	imf	imf	PROPN
ftr-295	345	8	recommended	recommend	VERB
ftr-295	345	9	increasing	increase	VERB
ftr-295	345	10	revenues	revenue	NOUN
ftr-295	345	11	efficiently	efficiently	ADV
ftr-295	345	12	by	by	ADP
ftr-295	345	13	strengthening	strengthen	VERB
ftr-295	345	14	broad	broad	ADV
ftr-295	345	15	-	-	PUNCT
ftr-295	345	16	based	base	VERB
ftr-295	345	17	taxes	taxis	NOUN
ftr-295	345	18	on	on	ADP
ftr-295	345	19	relatively	relatively	ADV
ftr-295	345	20	immobile	immobile	ADJ
ftr-295	345	21	bases	basis	NOUN
ftr-295	345	22	,	,	PUNCT
ftr-295	345	23	increasing	increase	VERB
ftr-295	345	24	externalityreducing	externalityreduce	VERB
ftr-295	345	25	taxes	taxis	NOUN
ftr-295	345	26	,	,	PUNCT
ftr-295	345	27	and	and	CCONJ
ftr-295	345	28	strengthening	strengthen	VERB
ftr-295	345	29	tax	tax	NOUN
ftr-295	345	30	compliance	compliance	NOUN
ftr-295	345	31	,	,	PUNCT
ftr-295	345	32	including	include	VERB
ftr-295	345	33	through	through	ADP
ftr-295	345	34	better	well	ADJ
ftr-295	345	35	international	international	ADJ
ftr-295	345	36	cooperation	cooperation	NOUN
ftr-295	345	37	.	.	PUNCT
ftr-295	346	1	see	see	VERB
ftr-295	346	2	imf	imf	PROPN
ftr-295	346	3	,	,	PUNCT
ftr-295	346	4	fiscal	fiscal	ADJ
ftr-295	346	5	monitor	monitor	NOUN
ftr-295	346	6	45	45	NUM
ftr-295	346	7	-	-	SYM
ftr-295	346	8	47	47	NUM
ftr-295	346	9	,	,	PUNCT
ftr-295	346	10	4	4	NUM
ftr-295	346	11	(	(	PUNCT
ftr-295	346	12	may	may	NOUN
ftr-295	346	13	2011	2011	NUM
ftr-295	346	14	)	)	PUNCT
ftr-295	346	15	,	,	PUNCT
ftr-295	346	16	www.imf.org/external/pubs/ft/fm/2010/fm1001.pdf	www.imf.org/external/pubs/ft/fm/2010/fm1001.pdf	PROPN
ftr-295	346	17	.	.	PUNCT
ftr-295	347	1	see	see	VERB
ftr-295	347	2	also	also	ADV
ftr-295	347	3	imf	imf	PROPN
ftr-295	347	4	fiscal	fiscal	PROPN
ftr-295	347	5	affairs	affairs	PROPN
ftr-295	347	6	department	department	NOUN
ftr-295	347	7	,	,	PUNCT
ftr-295	347	8	the	the	DET
ftr-295	347	9	fiscal	fiscal	ADJ
ftr-295	347	10	implications	implication	NOUN
ftr-295	347	11	of	of	ADP
ftr-295	347	12	climate	climate	NOUN
ftr-295	347	13	change	change	NOUN
ftr-295	347	14	12	12	NUM
ftr-295	347	15	(	(	PUNCT
ftr-295	347	16	march	march	PROPN
ftr-295	347	17	2008	2008	NUM
ftr-295	347	18	)	)	PUNCT
ftr-295	347	19	,	,	PUNCT
ftr-295	347	20	www.imf.org/external/np/pp/eng/2008/022208.pdf	www.imf.org/external/np/pp/eng/2008/022208.pdf	NOUN
ftr-295	347	21	(	(	PUNCT
ftr-295	347	22	providing	provide	VERB
ftr-295	347	23	recommendations	recommendation	NOUN
ftr-295	347	24	on	on	ADP
ftr-295	347	25	carbon	carbon	NOUN
ftr-295	347	26	tax	tax	NOUN
ftr-295	347	27	issues	issue	NOUN
ftr-295	347	28	)	)	PUNCT
ftr-295	347	29	.	.	PUNCT
ftr-295	348	1	52	52	NUM
ftr-295	348	2	.	.	PUNCT
ftr-295	349	1	see	see	VERB
ftr-295	349	2	wouters	wouter	NOUN
ftr-295	349	3	&	&	CCONJ
ftr-295	349	4	meuwissen	meuwissen	PROPN
ftr-295	349	5	,	,	PUNCT
ftr-295	349	6	global	global	ADJ
ftr-295	349	7	tax	tax	NOUN
ftr-295	349	8	governance	governance	NOUN
ftr-295	349	9	,	,	PUNCT
ftr-295	349	10	supra	supra	PROPN
ftr-295	349	11	note	note	NOUN
ftr-295	349	12	10	10	NUM
ftr-295	349	13	at	at	ADP
ftr-295	349	14	20	20	NUM
ftr-295	349	15	.	.	PUNCT
ftr-295	350	1	for	for	ADP
ftr-295	350	2	example	example	NOUN
ftr-295	350	3	,	,	PUNCT
ftr-295	350	4	the	the	DET
ftr-295	350	5	statement	statement	NOUN
ftr-295	350	6	issued	issue	VERB
ftr-295	350	7	by	by	ADP
ftr-295	350	8	the	the	DET
ftr-295	350	9	pittsburgh	pittsburgh	PROPN
ftr-295	350	10	summit	summit	NOUN
ftr-295	350	11	called	call	VERB
ftr-295	350	12	on	on	ADP
ftr-295	350	13	the	the	DET
ftr-295	350	14	imf	imf	PROPN
ftr-295	350	15	to	to	PART
ftr-295	350	16	prepare	prepare	VERB
ftr-295	350	17	a	a	DET
ftr-295	350	18	report	report	NOUN
ftr-295	350	19	regarding	regard	VERB
ftr-295	350	20	the	the	DET
ftr-295	350	21	“	"	PUNCT
ftr-295	350	22	options	option	NOUN
ftr-295	350	23	countries	country	NOUN
ftr-295	350	24	have	have	AUX
ftr-295	350	25	adopted	adopt	VERB
ftr-295	350	26	or	or	CCONJ
ftr-295	350	27	are	be	AUX
ftr-295	350	28	considering	consider	VERB
ftr-295	350	29	as	as	ADP
ftr-295	350	30	to	to	ADP
ftr-295	350	31	how	how	SCONJ
ftr-295	350	32	the	the	DET
ftr-295	350	33	financial	financial	ADJ
ftr-295	350	34	sector	sector	NOUN
ftr-295	350	35	could	could	AUX
ftr-295	350	36	make	make	VERB
ftr-295	350	37	a	a	DET
ftr-295	350	38	fair	fair	ADJ
ftr-295	350	39	and	and	CCONJ
ftr-295	350	40	substantial	substantial	ADJ
ftr-295	350	41	contribution	contribution	NOUN
ftr-295	350	42	toward	toward	ADP
ftr-295	350	43	paying	pay	VERB
ftr-295	350	44	for	for	ADP
ftr-295	350	45	any	any	DET
ftr-295	350	46	burdens	burden	NOUN
ftr-295	350	47	as	as	SCONJ
ftr-295	350	48	associated	associate	VERB
ftr-295	350	49	with	with	ADP
ftr-295	350	50	government	government	NOUN
ftr-295	350	51	interventions	intervention	NOUN
ftr-295	350	52	to	to	PART
ftr-295	350	53	repair	repair	VERB
ftr-295	350	54	the	the	DET
ftr-295	350	55	banking	banking	NOUN
ftr-295	350	56	system	system	NOUN
ftr-295	350	57	.	.	PUNCT
ftr-295	350	58	”	"	PUNCT
ftr-295	350	59	see	see	VERB
ftr-295	350	60	supra	supra	PROPN
ftr-295	350	61	note	note	PROPN
ftr-295	350	62	29	29	NUM
ftr-295	350	63	,	,	PUNCT
ftr-295	350	64	at	at	ADP
ftr-295	350	65	¶	¶	PROPN
ftr-295	350	66	16	16	NUM
ftr-295	350	67	.	.	PUNCT
ftr-295	351	1	the	the	DET
ftr-295	351	2	imf	imf	PROPN
ftr-295	351	3	report	report	NOUN
ftr-295	351	4	responsive	responsive	ADJ
ftr-295	351	5	to	to	ADP
ftr-295	351	6	this	this	DET
ftr-295	351	7	statement	statement	NOUN
ftr-295	351	8	presented	present	VERB
ftr-295	351	9	and	and	CCONJ
ftr-295	351	10	discussed	discuss	VERB
ftr-295	351	11	several	several	ADJ
ftr-295	351	12	tax	tax	NOUN
ftr-295	351	13	options	option	NOUN
ftr-295	351	14	.	.	PUNCT
ftr-295	352	1	see	see	VERB
ftr-295	352	2	international	international	ADJ
ftr-295	352	3	monetary	monetary	ADJ
ftr-295	352	4	fund	fund	NOUN
ftr-295	352	5	,	,	PUNCT
ftr-295	352	6	a	a	DET
ftr-295	352	7	fair	fair	ADJ
ftr-295	352	8	and	and	CCONJ
ftr-295	352	9	substantial	substantial	ADJ
ftr-295	352	10	contribution	contribution	NOUN
ftr-295	352	11	by	by	ADP
ftr-295	352	12	the	the	DET
ftr-295	352	13	financial	financial	ADJ
ftr-295	352	14	sector	sector	NOUN
ftr-295	352	15	6	6	NUM
ftr-295	352	16	(	(	PUNCT
ftr-295	352	17	june	june	PROPN
ftr-295	352	18	2010	2010	NUM
ftr-295	352	19	)	)	PUNCT
ftr-295	352	20	,	,	PUNCT
ftr-295	352	21	www.imf.org/external/np/g20/pdf/062710b.pdf	www.imf.org/external/np/g20/pdf/062710b.pdf	NOUN
ftr-295	352	22	.	.	PUNCT
ftr-295	353	1	74	74	NUM
ftr-295	353	2	florida	florida	PROPN
ftr-295	353	3	tax	tax	NOUN
ftr-295	353	4	review	review	NOUN
ftr-295	353	5	[	[	X
ftr-295	353	6	vol	vol	NOUN
ftr-295	353	7	.	.	PUNCT
ftr-295	354	1	15:2	15:2	NUM
ftr-295	354	2	developing	develop	VERB
ftr-295	354	3	countries	country	NOUN
ftr-295	354	4	,	,	PUNCT
ftr-295	354	5	53	53	NUM
ftr-295	354	6	and	and	CCONJ
ftr-295	354	7	it	it	PRON
ftr-295	354	8	can	can	AUX
ftr-295	354	9	condition	condition	VERB
ftr-295	354	10	loans	loan	NOUN
ftr-295	354	11	or	or	CCONJ
ftr-295	354	12	grants	grant	NOUN
ftr-295	354	13	on	on	ADP
ftr-295	354	14	the	the	DET
ftr-295	354	15	adoption	adoption	NOUN
ftr-295	354	16	of	of	ADP
ftr-295	354	17	its	its	PRON
ftr-295	354	18	recommendations	recommendation	NOUN
ftr-295	354	19	.	.	PUNCT
ftr-295	355	1	additionally	additionally	ADV
ftr-295	355	2	,	,	PUNCT
ftr-295	355	3	the	the	DET
ftr-295	355	4	world	world	PROPN
ftr-295	355	5	bank	bank	PROPN
ftr-295	355	6	publishes	publish	VERB
ftr-295	355	7	tax	tax	NOUN
ftr-295	355	8	policy	policy	NOUN
ftr-295	355	9	recommendations	recommendation	NOUN
ftr-295	355	10	in	in	ADP
ftr-295	355	11	different	different	ADJ
ftr-295	355	12	fields	field	NOUN
ftr-295	355	13	,	,	PUNCT
ftr-295	355	14	such	such	ADJ
ftr-295	355	15	as	as	ADP
ftr-295	355	16	carbon	carbon	NOUN
ftr-295	355	17	taxes	taxis	NOUN
ftr-295	355	18	,	,	PUNCT
ftr-295	355	19	54	54	NUM
ftr-295	355	20	improving	improve	VERB
ftr-295	355	21	tax	tax	NOUN
ftr-295	355	22	compliance	compliance	NOUN
ftr-295	355	23	and	and	CCONJ
ftr-295	355	24	administration	administration	NOUN
ftr-295	355	25	,	,	PUNCT
ftr-295	355	26	and	and	CCONJ
ftr-295	355	27	other	other	ADJ
ftr-295	355	28	global	global	ADJ
ftr-295	355	29	or	or	CCONJ
ftr-295	355	30	developing	develop	VERB
ftr-295	355	31	-	-	PUNCT
ftr-295	355	32	countriesrelated	countriesrelate	VERB
ftr-295	355	33	issues	issue	NOUN
ftr-295	355	34	.	.	PUNCT
ftr-295	356	1	55	55	NUM
ftr-295	356	2	neither	neither	DET
ftr-295	356	3	body	body	NOUN
ftr-295	356	4	is	be	AUX
ftr-295	356	5	a	a	DET
ftr-295	356	6	forum	forum	NOUN
ftr-295	356	7	dedicated	dedicate	VERB
ftr-295	356	8	to	to	ADP
ftr-295	356	9	achieving	achieve	VERB
ftr-295	356	10	cooperation	cooperation	NOUN
ftr-295	356	11	among	among	ADP
ftr-295	356	12	countries	country	NOUN
ftr-295	356	13	.	.	PUNCT
ftr-295	357	1	the	the	DET
ftr-295	357	2	international	international	ADJ
ftr-295	357	3	tax	tax	NOUN
ftr-295	357	4	dialogue	dialogue	NOUN
ftr-295	357	5	,	,	PUNCT
ftr-295	357	6	which	which	PRON
ftr-295	357	7	was	be	AUX
ftr-295	357	8	initiated	initiate	VERB
ftr-295	357	9	in	in	ADP
ftr-295	357	10	2002	2002	NUM
ftr-295	357	11	by	by	ADP
ftr-295	357	12	the	the	DET
ftr-295	357	13	imf	imf	PROPN
ftr-295	357	14	,	,	PUNCT
ftr-295	357	15	the	the	DET
ftr-295	357	16	oecd	oecd	PROPN
ftr-295	357	17	,	,	PUNCT
ftr-295	357	18	and	and	CCONJ
ftr-295	357	19	the	the	DET
ftr-295	357	20	world	world	PROPN
ftr-295	357	21	bank	bank	PROPN
ftr-295	357	22	,	,	PUNCT
ftr-295	357	23	serves	serve	VERB
ftr-295	357	24	as	as	ADP
ftr-295	357	25	a	a	DET
ftr-295	357	26	platform	platform	NOUN
ftr-295	357	27	for	for	ADP
ftr-295	357	28	comparative	comparative	ADJ
ftr-295	357	29	data	datum	NOUN
ftr-295	357	30	and	and	CCONJ
ftr-295	357	31	analysis	analysis	NOUN
ftr-295	357	32	of	of	ADP
ftr-295	357	33	tax	tax	NOUN
ftr-295	357	34	issues	issue	NOUN
ftr-295	357	35	,	,	PUNCT
ftr-295	357	36	but	but	CCONJ
ftr-295	357	37	not	not	PART
ftr-295	357	38	as	as	ADP
ftr-295	357	39	a	a	DET
ftr-295	357	40	forum	forum	NOUN
ftr-295	357	41	for	for	ADP
ftr-295	357	42	negotiation	negotiation	NOUN
ftr-295	357	43	and	and	CCONJ
ftr-295	357	44	cooperation	cooperation	NOUN
ftr-295	357	45	.	.	PUNCT
ftr-295	358	1	56	56	NUM
ftr-295	358	2	regional	regional	ADJ
ftr-295	358	3	tax	tax	NOUN
ftr-295	358	4	organizations	organization	NOUN
ftr-295	358	5	—	—	PUNCT
ftr-295	358	6	such	such	ADJ
ftr-295	358	7	as	as	ADP
ftr-295	358	8	ciat	ciat	NOUN
ftr-295	358	9	,	,	PUNCT
ftr-295	358	10	57	57	NUM
ftr-295	358	11	cata	cata	NOUN
ftr-295	358	12	,	,	PUNCT
ftr-295	358	13	58	58	NUM
ftr-295	358	14	pata	pata	NOUN
ftr-295	358	15	,	,	PUNCT
ftr-295	358	16	59	59	NUM
ftr-295	358	17	iota	iota	NOUN
ftr-295	358	18	,	,	PUNCT
ftr-295	358	19	60	60	NUM
ftr-295	358	20	credaf	credaf	NOUN
ftr-295	358	21	,	,	PUNCT
ftr-295	358	22	61	61	NUM
ftr-295	358	23	and	and	CCONJ
ftr-295	358	24	ataf	ataf	ADV
ftr-295	358	25	62	62	NUM
ftr-295	358	26	—	—	PUNCT
ftr-295	358	27	also	also	ADV
ftr-295	358	28	have	have	VERB
ftr-295	358	29	limited	limit	VERB
ftr-295	358	30	capacity	capacity	NOUN
ftr-295	358	31	to	to	PART
ftr-295	358	32	promote	promote	VERB
ftr-295	358	33	53	53	NUM
ftr-295	358	34	.	.	PUNCT
ftr-295	359	1	see	see	VERB
ftr-295	359	2	fred	fred	PROPN
ftr-295	359	3	ojambo	ojambo	PROPN
ftr-295	359	4	,	,	PUNCT
ftr-295	359	5	world	world	PROPN
ftr-295	359	6	bank	bank	NOUN
ftr-295	359	7	calls	call	VERB
ftr-295	359	8	on	on	ADP
ftr-295	359	9	uganda	uganda	PROPN
ftr-295	359	10	to	to	PART
ftr-295	359	11	widen	widen	VERB
ftr-295	359	12	tax	tax	NOUN
ftr-295	359	13	base	base	NOUN
ftr-295	359	14	,	,	PUNCT
ftr-295	359	15	reduce	reduce	VERB
ftr-295	359	16	dependency	dependency	NOUN
ftr-295	359	17	,	,	PUNCT
ftr-295	359	18	bloomberg	bloomberg	PROPN
ftr-295	359	19	(	(	PUNCT
ftr-295	359	20	april	april	PROPN
ftr-295	359	21	7	7	NUM
ftr-295	359	22	,	,	PUNCT
ftr-295	359	23	2011	2011	NUM
ftr-295	359	24	)	)	PUNCT
ftr-295	359	25	,	,	PUNCT
ftr-295	359	26	http://www.bloomberg.com/news	http://www.bloomberg.com/news	X
ftr-295	359	27	/2011	/2011	SYM
ftr-295	359	28	-	-	PUNCT
ftr-295	359	29	04	04	NUM
ftr-295	359	30	-	-	PUNCT
ftr-295	359	31	07	07	NUM
ftr-295	359	32	/	/	SYM
ftr-295	359	33	world	world	NOUN
ftr-295	359	34	-	-	PUNCT
ftr-295	359	35	bank	bank	NOUN
ftr-295	359	36	-	-	PUNCT
ftr-295	359	37	calls	call	NOUN
ftr-295	359	38	-	-	PUNCT
ftr-295	359	39	on	on	ADP
ftr-295	359	40	-	-	PUNCT
ftr-295	359	41	uganda	uganda	NOUN
ftr-295	359	42	-	-	PUNCT
ftr-295	359	43	to	to	ADP
ftr-295	359	44	-	-	PUNCT
ftr-295	359	45	widen	widen	VERB
ftr-295	359	46	-	-	PUNCT
ftr-295	359	47	tax	tax	NOUN
ftr-295	359	48	-	-	PUNCT
ftr-295	359	49	base	base	NOUN
ftr-295	359	50	-	-	PUNCT
ftr-295	359	51	reduce	reduce	NOUN
ftr-295	359	52	-	-	PUNCT
ftr-295	359	53	dependency.html	dependency.html	PROPN
ftr-295	359	54	.	.	PUNCT
ftr-295	360	1	see	see	VERB
ftr-295	360	2	also	also	ADV
ftr-295	360	3	judith	judith	PROPN
ftr-295	360	4	balea	balea	PROPN
ftr-295	360	5	,	,	PUNCT
ftr-295	360	6	world	world	NOUN
ftr-295	360	7	bank	bank	PROPN
ftr-295	360	8	:	:	PUNCT
ftr-295	360	9	no	no	DET
ftr-295	360	10	-	-	PUNCT
ftr-295	360	11	new	new	ADJ
ftr-295	360	12	-	-	PUNCT
ftr-295	360	13	taxes	taxis	NOUN
ftr-295	360	14	plan	plan	NOUN
ftr-295	360	15	wo	will	AUX
ftr-295	360	16	n’t	not	PART
ftr-295	360	17	cut	cut	VERB
ftr-295	360	18	deficit	deficit	NOUN
ftr-295	360	19	,	,	PUNCT
ftr-295	360	20	abscbnnews.com	abscbnnews.com	X
ftr-295	360	21	(	(	PUNCT
ftr-295	360	22	december	december	PROPN
ftr-295	360	23	8	8	NUM
ftr-295	360	24	,	,	PUNCT
ftr-295	360	25	2010	2010	NUM
ftr-295	360	26	)	)	PUNCT
ftr-295	360	27	,	,	PUNCT
ftr-295	360	28	http://www.abs-cbnnews.com/business/11/06/	http://www.abs-cbnnews.com/business/11/06/	ADV
ftr-295	360	29	10	10	NUM
ftr-295	360	30	/	/	SYM
ftr-295	360	31	world	world	NOUN
ftr-295	360	32	-	-	PUNCT
ftr-295	360	33	bank	bank	NOUN
ftr-295	360	34	-	-	PUNCT
ftr-295	360	35	no	no	PRON
ftr-295	360	36	-	-	PUNCT
ftr-295	360	37	new	new	ADJ
ftr-295	360	38	-	-	PUNCT
ftr-295	360	39	taxes	taxis	NOUN
ftr-295	360	40	-	-	PUNCT
ftr-295	360	41	plan	plan	NOUN
ftr-295	360	42	-	-	PUNCT
ftr-295	360	43	wont	wont	ADJ
ftr-295	360	44	-	-	PUNCT
ftr-295	360	45	cut	cut	VERB
ftr-295	360	46	-	-	PUNCT
ftr-295	360	47	deficit	deficit	NOUN
ftr-295	360	48	.	.	PUNCT
ftr-295	361	1	54	54	NUM
ftr-295	361	2	.	.	PUNCT
ftr-295	361	3	gerard	gerard	PROPN
ftr-295	361	4	wynn	wynn	PROPN
ftr-295	361	5	,	,	PUNCT
ftr-295	361	6	world	world	PROPN
ftr-295	361	7	bank	bank	PROPN
ftr-295	361	8	to	to	PART
ftr-295	361	9	suggest	suggest	VERB
ftr-295	361	10	global	global	ADJ
ftr-295	361	11	carbon	carbon	NOUN
ftr-295	361	12	tax	tax	NOUN
ftr-295	361	13	on	on	ADP
ftr-295	361	14	airline	airline	NOUN
ftr-295	361	15	,	,	PUNCT
ftr-295	361	16	shipping	shipping	NOUN
ftr-295	361	17	fuel	fuel	NOUN
ftr-295	361	18	(	(	PUNCT
ftr-295	361	19	paid	pay	VERB
ftr-295	361	20	by	by	ADP
ftr-295	361	21	you	you	PRON
ftr-295	361	22	)	)	PUNCT
ftr-295	361	23	,	,	PUNCT
ftr-295	361	24	reuters	reuters	PROPN
ftr-295	361	25	(	(	PUNCT
ftr-295	361	26	june	june	PROPN
ftr-295	361	27	5	5	NUM
ftr-295	361	28	,	,	PUNCT
ftr-295	361	29	2011	2011	NUM
ftr-295	361	30	)	)	PUNCT
ftr-295	361	31	,	,	PUNCT
ftr-295	361	32	http://www	http://www	PROPN
ftr-295	361	33	.	.	PUNCT
ftr-295	361	34	prisonplanet.com/world-bank-to-suggest-global-carbon-tax-on-airline-shipping-fuelpaid-by-you.html	prisonplanet.com/world-bank-to-suggest-global-carbon-tax-on-airline-shipping-fuelpaid-by-you.html	PROPN
ftr-295	361	35	.	.	PUNCT
ftr-295	362	1	55	55	NUM
ftr-295	362	2	.	.	PUNCT
ftr-295	363	1	see	see	AUX
ftr-295	363	2	generally	generally	ADV
ftr-295	363	3	search	search	VERB
ftr-295	363	4	for	for	ADP
ftr-295	363	5	world	world	NOUN
ftr-295	363	6	bank	bank	NOUN
ftr-295	363	7	group	group	NOUN
ftr-295	363	8	,	,	PUNCT
ftr-295	363	9	international	international	ADJ
ftr-295	363	10	tax	tax	NOUN
ftr-295	363	11	dialogue	dialogue	NOUN
ftr-295	363	12	(	(	PUNCT
ftr-295	363	13	august	august	PROPN
ftr-295	363	14	10	10	NUM
ftr-295	363	15	,	,	PUNCT
ftr-295	363	16	2013	2013	NUM
ftr-295	363	17	)	)	PUNCT
ftr-295	363	18	,	,	PUNCT
ftr-295	363	19	http://www.itdweb.org/pages/search.aspx?st=	http://www.itdweb.org/pages/search.aspx?st=	PROPN
ftr-295	363	20	6&sort=2&c=246	6&sort=2&c=246	NUM
ftr-295	363	21	.	.	PUNCT
ftr-295	364	1	56	56	NUM
ftr-295	364	2	.	.	PUNCT
ftr-295	365	1	the	the	DET
ftr-295	365	2	international	international	ADJ
ftr-295	365	3	tax	tax	NOUN
ftr-295	365	4	dialogue	dialogue	NOUN
ftr-295	365	5	,	,	PUNCT
ftr-295	365	6	or	or	CCONJ
ftr-295	365	7	it	it	PRON
ftr-295	365	8	d	d	PROPN
ftr-295	365	9	,	,	PUNCT
ftr-295	365	10	was	be	AUX
ftr-295	365	11	initiated	initiate	VERB
ftr-295	365	12	in	in	ADP
ftr-295	365	13	april	april	PROPN
ftr-295	365	14	2002	2002	NUM
ftr-295	365	15	by	by	ADP
ftr-295	365	16	the	the	DET
ftr-295	365	17	imf	imf	PROPN
ftr-295	365	18	,	,	PUNCT
ftr-295	365	19	the	the	DET
ftr-295	365	20	oecd	oecd	PROPN
ftr-295	365	21	,	,	PUNCT
ftr-295	365	22	and	and	CCONJ
ftr-295	365	23	the	the	DET
ftr-295	365	24	world	world	PROPN
ftr-295	365	25	bank	bank	NOUN
ftr-295	365	26	,	,	PUNCT
ftr-295	365	27	partly	partly	ADV
ftr-295	365	28	in	in	ADP
ftr-295	365	29	response	response	NOUN
ftr-295	365	30	to	to	ADP
ftr-295	365	31	the	the	DET
ftr-295	365	32	call	call	NOUN
ftr-295	365	33	issued	issue	VERB
ftr-295	365	34	by	by	ADP
ftr-295	365	35	the	the	DET
ftr-295	365	36	monterrey	monterrey	PROPN
ftr-295	365	37	conference	conference	NOUN
ftr-295	365	38	for	for	ADP
ftr-295	365	39	enhancing	enhance	VERB
ftr-295	365	40	international	international	ADJ
ftr-295	365	41	dialogue	dialogue	NOUN
ftr-295	365	42	on	on	ADP
ftr-295	365	43	tax	tax	NOUN
ftr-295	365	44	matters	matter	NOUN
ftr-295	365	45	.	.	PUNCT
ftr-295	366	1	it	it	PRON
ftr-295	366	2	is	be	AUX
ftr-295	366	3	a	a	DET
ftr-295	366	4	joint	joint	ADJ
ftr-295	366	5	initiative	initiative	NOUN
ftr-295	366	6	intended	intend	VERB
ftr-295	366	7	to	to	PART
ftr-295	366	8	encourage	encourage	VERB
ftr-295	366	9	and	and	CCONJ
ftr-295	366	10	facilitate	facilitate	VERB
ftr-295	366	11	the	the	DET
ftr-295	366	12	discussion	discussion	NOUN
ftr-295	366	13	of	of	ADP
ftr-295	366	14	tax	tax	NOUN
ftr-295	366	15	matters	matter	NOUN
ftr-295	366	16	among	among	ADP
ftr-295	366	17	national	national	ADJ
ftr-295	366	18	tax	tax	NOUN
ftr-295	366	19	officials	official	NOUN
ftr-295	366	20	,	,	PUNCT
ftr-295	366	21	regional	regional	ADJ
ftr-295	366	22	tax	tax	NOUN
ftr-295	366	23	organizations	organization	NOUN
ftr-295	366	24	,	,	PUNCT
ftr-295	366	25	and	and	CCONJ
ftr-295	366	26	international	international	ADJ
ftr-295	366	27	organizations	organization	NOUN
ftr-295	366	28	.	.	PUNCT
ftr-295	367	1	the	the	DET
ftr-295	367	2	it	it	PRON
ftr-295	367	3	d	d	PROPN
ftr-295	367	4	’s	’s	PART
ftr-295	367	5	goal	goal	NOUN
ftr-295	367	6	is	be	AUX
ftr-295	367	7	to	to	PART
ftr-295	367	8	provide	provide	VERB
ftr-295	367	9	reliable	reliable	ADJ
ftr-295	367	10	information	information	NOUN
ftr-295	367	11	on	on	ADP
ftr-295	367	12	all	all	DET
ftr-295	367	13	international	international	ADJ
ftr-295	367	14	tax	tax	NOUN
ftr-295	367	15	matters	matter	NOUN
ftr-295	367	16	at	at	ADP
ftr-295	367	17	the	the	DET
ftr-295	367	18	global	global	ADJ
ftr-295	367	19	level	level	NOUN
ftr-295	367	20	,	,	PUNCT
ftr-295	367	21	with	with	ADP
ftr-295	367	22	an	an	DET
ftr-295	367	23	emphasis	emphasis	NOUN
ftr-295	367	24	on	on	ADP
ftr-295	367	25	the	the	DET
ftr-295	367	26	publication	publication	NOUN
ftr-295	367	27	of	of	ADP
ftr-295	367	28	professional	professional	ADJ
ftr-295	367	29	,	,	PUNCT
ftr-295	367	30	comparative	comparative	ADJ
ftr-295	367	31	,	,	PUNCT
ftr-295	367	32	or	or	CCONJ
ftr-295	367	33	research	research	NOUN
ftr-295	367	34	studies	study	NOUN
ftr-295	367	35	in	in	ADP
ftr-295	367	36	the	the	DET
ftr-295	367	37	field	field	NOUN
ftr-295	367	38	.	.	PUNCT
ftr-295	368	1	the	the	DET
ftr-295	368	2	it	it	PRON
ftr-295	368	3	d	d	PROPN
ftr-295	368	4	’s	’s	PART
ftr-295	368	5	website	website	NOUN
ftr-295	368	6	is	be	AUX
ftr-295	368	7	a	a	DET
ftr-295	368	8	platform	platform	NOUN
ftr-295	368	9	for	for	SCONJ
ftr-295	368	10	countries	country	NOUN
ftr-295	368	11	to	to	PART
ftr-295	368	12	share	share	VERB
ftr-295	368	13	documents	document	NOUN
ftr-295	368	14	,	,	PUNCT
ftr-295	368	15	knowledge	knowledge	NOUN
ftr-295	368	16	,	,	PUNCT
ftr-295	368	17	and	and	CCONJ
ftr-295	368	18	experience	experience	NOUN
ftr-295	368	19	,	,	PUNCT
ftr-295	368	20	in	in	ADP
ftr-295	368	21	order	order	NOUN
ftr-295	368	22	to	to	PART
ftr-295	368	23	improve	improve	VERB
ftr-295	368	24	the	the	DET
ftr-295	368	25	sharing	sharing	NOUN
ftr-295	368	26	of	of	ADP
ftr-295	368	27	useful	useful	ADJ
ftr-295	368	28	information	information	NOUN
ftr-295	368	29	and	and	CCONJ
ftr-295	368	30	avoid	avoid	VERB
ftr-295	368	31	duplication	duplication	NOUN
ftr-295	368	32	of	of	ADP
ftr-295	368	33	effort	effort	NOUN
ftr-295	368	34	.	.	PUNCT
ftr-295	369	1	all	all	DET
ftr-295	369	2	countries	country	NOUN
ftr-295	369	3	can	can	AUX
ftr-295	369	4	use	use	VERB
ftr-295	369	5	this	this	DET
ftr-295	369	6	website	website	NOUN
ftr-295	369	7	and	and	CCONJ
ftr-295	369	8	make	make	VERB
ftr-295	369	9	contributions	contribution	NOUN
ftr-295	369	10	.	.	PUNCT
ftr-295	370	1	see	see	VERB
ftr-295	370	2	about	about	ADP
ftr-295	370	3	us	we	PRON
ftr-295	370	4	,	,	PUNCT
ftr-295	370	5	international	international	ADJ
ftr-295	370	6	tax	tax	NOUN
ftr-295	370	7	dialogue	dialogue	NOUN
ftr-295	370	8	(	(	PUNCT
ftr-295	370	9	august	august	PROPN
ftr-295	370	10	10	10	NUM
ftr-295	370	11	,	,	PUNCT
ftr-295	370	12	2013	2013	NUM
ftr-295	370	13	)	)	PUNCT
ftr-295	370	14	,	,	PUNCT
ftr-295	370	15	http://www.itdweb.org/pages/aboutus.aspx	http://www.itdweb.org/pages/aboutus.aspx	X
ftr-295	370	16	.	.	PROPN
ftr-295	370	17	57	57	NUM
ftr-295	370	18	.	.	PUNCT
ftr-295	371	1	the	the	DET
ftr-295	371	2	inter	inter	ADJ
ftr-295	371	3	-	-	ADJ
ftr-295	371	4	american	american	ADJ
ftr-295	371	5	center	center	NOUN
ftr-295	371	6	of	of	ADP
ftr-295	371	7	tax	tax	NOUN
ftr-295	371	8	administrations	administration	NOUN
ftr-295	371	9	,	,	PUNCT
ftr-295	371	10	or	or	CCONJ
ftr-295	371	11	ciat	ciat	NOUN
ftr-295	371	12	,	,	PUNCT
ftr-295	371	13	was	be	AUX
ftr-295	371	14	founded	found	VERB
ftr-295	371	15	in	in	ADP
ftr-295	371	16	1967	1967	NUM
ftr-295	371	17	.	.	PUNCT
ftr-295	372	1	the	the	DET
ftr-295	372	2	ciat	ciat	NOUN
ftr-295	372	3	is	be	AUX
ftr-295	372	4	based	base	VERB
ftr-295	372	5	in	in	ADP
ftr-295	372	6	panama	panama	PROPN
ftr-295	372	7	city	city	NOUN
ftr-295	372	8	and	and	CCONJ
ftr-295	372	9	has	have	VERB
ftr-295	372	10	forty	forty	NUM
ftr-295	372	11	member	member	NOUN
ftr-295	372	12	and	and	CCONJ
ftr-295	372	13	associate	associate	ADJ
ftr-295	372	14	countries	country	NOUN
ftr-295	372	15	:	:	PUNCT
ftr-295	372	16	thirty	thirty	NUM
ftr-295	372	17	-	-	PUNCT
ftr-295	372	18	one	one	NUM
ftr-295	372	19	countries	country	NOUN
ftr-295	372	20	of	of	ADP
ftr-295	372	21	the	the	DET
ftr-295	372	22	americas	america	NOUN
ftr-295	372	23	,	,	PUNCT
ftr-295	372	24	six	six	NUM
ftr-295	372	25	european	european	ADJ
ftr-295	372	26	countries	country	NOUN
ftr-295	372	27	,	,	PUNCT
ftr-295	372	28	two	two	NUM
ftr-295	372	29	african	african	ADJ
ftr-295	372	30	countries	country	NOUN
ftr-295	372	31	,	,	PUNCT
ftr-295	372	32	and	and	CCONJ
ftr-295	372	33	one	one	NUM
ftr-295	372	34	asian	asian	ADJ
ftr-295	372	35	country	country	NOUN
ftr-295	372	36	.	.	PUNCT
ftr-295	373	1	the	the	DET
ftr-295	373	2	organization	organization	NOUN
ftr-295	373	3	supports	support	VERB
ftr-295	373	4	the	the	DET
ftr-295	373	5	efforts	effort	NOUN
ftr-295	373	6	of	of	ADP
ftr-295	373	7	national	national	ADJ
ftr-295	373	8	governments	government	NOUN
ftr-295	373	9	by	by	ADP
ftr-295	373	10	promoting	promote	VERB
ftr-295	373	11	the	the	DET
ftr-295	373	12	evolution	evolution	NOUN
ftr-295	373	13	,	,	PUNCT
ftr-295	373	14	social	social	ADJ
ftr-295	373	15	acceptance	acceptance	NOUN
ftr-295	373	16	,	,	PUNCT
ftr-295	373	17	and	and	CCONJ
ftr-295	373	18	institutional	institutional	ADJ
ftr-295	373	19	strengthening	strengthening	NOUN
ftr-295	373	20	of	of	ADP
ftr-295	373	21	tax	tax	NOUN
ftr-295	373	22	administrations	administration	NOUN
ftr-295	373	23	,	,	PUNCT
ftr-295	373	24	encouraging	encourage	VERB
ftr-295	373	25	international	international	ADJ
ftr-295	373	26	cooperation	cooperation	NOUN
ftr-295	373	27	,	,	PUNCT
ftr-295	373	28	and	and	CCONJ
ftr-295	373	29	exchanging	exchange	VERB
ftr-295	373	30	of	of	ADP
ftr-295	373	31	experiences	experience	NOUN
ftr-295	373	32	and	and	CCONJ
ftr-295	373	33	best	good	ADJ
ftr-295	373	34	practices	practice	NOUN
ftr-295	373	35	.	.	PUNCT
ftr-295	374	1	2014	2014	NUM
ftr-295	374	2	]	]	PUNCT
ftr-295	375	1	the	the	DET
ftr-295	375	2	unruly	unruly	ADJ
ftr-295	375	3	world	world	NOUN
ftr-295	375	4	of	of	ADP
ftr-295	375	5	tax	tax	NOUN
ftr-295	375	6	75	75	NUM
ftr-295	375	7	58	58	NUM
ftr-295	375	8	.	.	PUNCT
ftr-295	376	1	the	the	DET
ftr-295	376	2	commonwealth	commonwealth	PROPN
ftr-295	376	3	association	association	PROPN
ftr-295	376	4	of	of	ADP
ftr-295	376	5	tax	tax	NOUN
ftr-295	376	6	administrators	administrator	NOUN
ftr-295	376	7	,	,	PUNCT
ftr-295	376	8	or	or	CCONJ
ftr-295	376	9	cata	cata	NOUN
ftr-295	376	10	,	,	PUNCT
ftr-295	376	11	was	be	AUX
ftr-295	376	12	founded	found	VERB
ftr-295	376	13	in	in	ADP
ftr-295	376	14	1977	1977	NUM
ftr-295	376	15	-	-	SYM
ftr-295	376	16	1978	1978	NUM
ftr-295	376	17	and	and	CCONJ
ftr-295	376	18	has	have	VERB
ftr-295	376	19	forty	forty	NUM
ftr-295	376	20	-	-	PUNCT
ftr-295	376	21	eight	eight	NUM
ftr-295	376	22	member	member	NOUN
ftr-295	376	23	countries	country	NOUN
ftr-295	376	24	,	,	PUNCT
ftr-295	376	25	most	most	ADJ
ftr-295	376	26	of	of	ADP
ftr-295	376	27	which	which	PRON
ftr-295	376	28	are	be	AUX
ftr-295	376	29	developing	develop	VERB
ftr-295	376	30	countries	country	NOUN
ftr-295	376	31	.	.	PUNCT
ftr-295	377	1	cata	cata	PROPN
ftr-295	377	2	’s	’s	PART
ftr-295	377	3	mission	mission	NOUN
ftr-295	377	4	is	be	AUX
ftr-295	377	5	to	to	PART
ftr-295	377	6	promote	promote	VERB
ftr-295	377	7	the	the	DET
ftr-295	377	8	improvement	improvement	NOUN
ftr-295	377	9	of	of	ADP
ftr-295	377	10	tax	tax	NOUN
ftr-295	377	11	administration	administration	NOUN
ftr-295	377	12	of	of	ADP
ftr-295	377	13	its	its	PRON
ftr-295	377	14	members	member	NOUN
ftr-295	377	15	in	in	ADP
ftr-295	377	16	all	all	DET
ftr-295	377	17	aspects	aspect	NOUN
ftr-295	377	18	.	.	PUNCT
ftr-295	378	1	to	to	ADP
ftr-295	378	2	this	this	DET
ftr-295	378	3	end	end	NOUN
ftr-295	378	4	,	,	PUNCT
ftr-295	378	5	its	its	PRON
ftr-295	378	6	activities	activity	NOUN
ftr-295	378	7	include	include	VERB
ftr-295	378	8	:	:	PUNCT
ftr-295	378	9	“	"	PUNCT
ftr-295	378	10	holding	hold	VERB
ftr-295	378	11	meetings	meeting	NOUN
ftr-295	378	12	of	of	ADP
ftr-295	378	13	technical	technical	ADJ
ftr-295	378	14	and	and	CCONJ
ftr-295	378	15	administrative	administrative	ADJ
ftr-295	378	16	personnel	personnel	NOUN
ftr-295	378	17	in	in	ADP
ftr-295	378	18	tax	tax	NOUN
ftr-295	378	19	administration	administration	NOUN
ftr-295	378	20	for	for	ADP
ftr-295	378	21	the	the	DET
ftr-295	378	22	exchange	exchange	NOUN
ftr-295	378	23	of	of	ADP
ftr-295	378	24	ideas	idea	NOUN
ftr-295	378	25	and	and	CCONJ
ftr-295	378	26	experiences	experience	NOUN
ftr-295	378	27	;	;	PUNCT
ftr-295	378	28	organi[z]ing	organi[z]e	VERB
ftr-295	378	29	seminars	seminar	NOUN
ftr-295	378	30	,	,	PUNCT
ftr-295	378	31	workshops	workshop	VERB
ftr-295	378	32	[	[	X
ftr-295	378	33	,	,	PUNCT
ftr-295	378	34	]	]	PUNCT
ftr-295	378	35	and	and	CCONJ
ftr-295	378	36	training	training	NOUN
ftr-295	378	37	courses	course	NOUN
ftr-295	378	38	on	on	ADP
ftr-295	378	39	aspects	aspect	NOUN
ftr-295	378	40	of	of	ADP
ftr-295	378	41	tax	tax	NOUN
ftr-295	378	42	administration	administration	NOUN
ftr-295	378	43	;	;	PUNCT
ftr-295	378	44	collecting	collect	VERB
ftr-295	378	45	,	,	PUNCT
ftr-295	378	46	analy[z]ing	analy[z]e	VERB
ftr-295	378	47	[	[	X
ftr-295	378	48	,	,	PUNCT
ftr-295	378	49	]	]	PUNCT
ftr-295	378	50	and	and	CCONJ
ftr-295	378	51	disseminating	disseminate	VERB
ftr-295	378	52	information	information	NOUN
ftr-295	378	53	on	on	ADP
ftr-295	378	54	tax	tax	NOUN
ftr-295	378	55	administration	administration	NOUN
ftr-295	378	56	;	;	PUNCT
ftr-295	378	57	providing	provide	VERB
ftr-295	378	58	directly	directly	ADV
ftr-295	378	59	or	or	CCONJ
ftr-295	378	60	,	,	PUNCT
ftr-295	378	61	collaborating	collaborate	VERB
ftr-295	378	62	with	with	ADP
ftr-295	378	63	,	,	PUNCT
ftr-295	378	64	and	and	CCONJ
ftr-295	378	65	generally	generally	ADV
ftr-295	378	66	facilitating	facilitate	VERB
ftr-295	378	67	,	,	PUNCT
ftr-295	378	68	the	the	DET
ftr-295	378	69	work	work	NOUN
ftr-295	378	70	of	of	ADP
ftr-295	378	71	bilateral	bilateral	ADJ
ftr-295	378	72	and	and	CCONJ
ftr-295	378	73	multilateral	multilateral	ADJ
ftr-295	378	74	agencies	agency	NOUN
ftr-295	378	75	providing	provide	VERB
ftr-295	378	76	technical	technical	ADJ
ftr-295	378	77	assistance	assistance	NOUN
ftr-295	378	78	and	and	CCONJ
ftr-295	378	79	research	research	NOUN
ftr-295	378	80	facilities	facility	NOUN
ftr-295	378	81	in	in	ADP
ftr-295	378	82	the	the	DET
ftr-295	378	83	field	field	NOUN
ftr-295	378	84	of	of	ADP
ftr-295	378	85	tax	tax	NOUN
ftr-295	378	86	administration	administration	NOUN
ftr-295	378	87	;	;	PUNCT
ftr-295	378	88	generally	generally	ADV
ftr-295	378	89	carrying	carry	VERB
ftr-295	378	90	out	out	ADP
ftr-295	378	91	functions	function	NOUN
ftr-295	378	92	related	relate	VERB
ftr-295	378	93	to	to	ADP
ftr-295	378	94	the	the	DET
ftr-295	378	95	overall	overall	ADJ
ftr-295	378	96	improvement	improvement	NOUN
ftr-295	378	97	of	of	ADP
ftr-295	378	98	the	the	DET
ftr-295	378	99	capabilities	capability	NOUN
ftr-295	378	100	of	of	ADP
ftr-295	378	101	tax	tax	NOUN
ftr-295	378	102	administrations	administration	NOUN
ftr-295	378	103	through	through	ADP
ftr-295	378	104	functional	functional	ADJ
ftr-295	378	105	co	co	NOUN
ftr-295	378	106	-	-	NOUN
ftr-295	378	107	operation	operation	NOUN
ftr-295	378	108	between	between	ADP
ftr-295	378	109	and	and	CCONJ
ftr-295	378	110	among	among	ADP
ftr-295	378	111	commonwealth	commonwealth	NOUN
ftr-295	378	112	countries	country	NOUN
ftr-295	378	113	.	.	PUNCT
ftr-295	378	114	”	"	PUNCT
ftr-295	379	1	see	see	VERB
ftr-295	379	2	commonwealth	commonwealth	PROPN
ftr-295	379	3	association	association	PROPN
ftr-295	379	4	of	of	ADP
ftr-295	379	5	tax	tax	NOUN
ftr-295	379	6	administrators	administrator	NOUN
ftr-295	379	7	const	const	ADJ
ftr-295	379	8	.	.	PUNCT
ftr-295	380	1	of	of	ADP
ftr-295	380	2	1978	1978	NUM
ftr-295	380	3	,	,	PUNCT
ftr-295	380	4	art	art	NOUN
ftr-295	380	5	.	.	PUNCT
ftr-295	381	1	ii	ii	PROPN
ftr-295	381	2	(	(	PUNCT
ftr-295	381	3	2004	2004	NUM
ftr-295	381	4	)	)	PUNCT
ftr-295	381	5	,	,	PUNCT
ftr-295	381	6	http://www.catatax.org/resources/	http://www.catatax.org/resources/	PUNCT
ftr-295	381	7	our	our	PRON
ftr-295	381	8	-	-	PUNCT
ftr-295	381	9	mission	mission	NOUN
ftr-295	381	10	.	.	PUNCT
ftr-295	382	1	59	59	NUM
ftr-295	382	2	.	.	PUNCT
ftr-295	383	1	the	the	DET
ftr-295	383	2	pacific	pacific	PROPN
ftr-295	383	3	association	association	PROPN
ftr-295	383	4	of	of	ADP
ftr-295	383	5	tax	tax	NOUN
ftr-295	383	6	administrators	administrator	NOUN
ftr-295	383	7	,	,	PUNCT
ftr-295	383	8	or	or	CCONJ
ftr-295	383	9	pata	pata	PROPN
ftr-295	383	10	,	,	PUNCT
ftr-295	383	11	was	be	AUX
ftr-295	383	12	established	establish	VERB
ftr-295	383	13	in	in	ADP
ftr-295	383	14	1980	1980	NUM
ftr-295	383	15	.	.	PUNCT
ftr-295	384	1	the	the	DET
ftr-295	384	2	countries	country	NOUN
ftr-295	384	3	comprising	comprise	VERB
ftr-295	384	4	this	this	DET
ftr-295	384	5	intergovernmental	intergovernmental	ADJ
ftr-295	384	6	tax	tax	NOUN
ftr-295	384	7	group	group	NOUN
ftr-295	384	8	consist	consist	NOUN
ftr-295	384	9	of	of	ADP
ftr-295	384	10	australia	australia	PROPN
ftr-295	384	11	,	,	PUNCT
ftr-295	384	12	canada	canada	PROPN
ftr-295	384	13	,	,	PUNCT
ftr-295	384	14	japan	japan	PROPN
ftr-295	384	15	,	,	PUNCT
ftr-295	384	16	and	and	CCONJ
ftr-295	384	17	the	the	DET
ftr-295	384	18	united	united	PROPN
ftr-295	384	19	states	states	PROPN
ftr-295	384	20	,	,	PUNCT
ftr-295	384	21	respectively	respectively	ADV
ftr-295	384	22	represented	represent	VERB
ftr-295	384	23	by	by	ADP
ftr-295	384	24	tax	tax	NOUN
ftr-295	384	25	officials	official	NOUN
ftr-295	384	26	from	from	ADP
ftr-295	384	27	their	their	PRON
ftr-295	384	28	tax	tax	NOUN
ftr-295	384	29	authorities	authority	NOUN
ftr-295	384	30	.	.	PUNCT
ftr-295	385	1	pata	pata	PROPN
ftr-295	385	2	was	be	AUX
ftr-295	385	3	formed	form	VERB
ftr-295	385	4	in	in	ADP
ftr-295	385	5	response	response	NOUN
ftr-295	385	6	to	to	ADP
ftr-295	385	7	the	the	DET
ftr-295	385	8	increased	increase	VERB
ftr-295	385	9	use	use	NOUN
ftr-295	385	10	of	of	ADP
ftr-295	385	11	certain	certain	ADJ
ftr-295	385	12	strategies	strategy	NOUN
ftr-295	385	13	and	and	CCONJ
ftr-295	385	14	techniques	technique	NOUN
ftr-295	385	15	by	by	ADP
ftr-295	385	16	transnational	transnational	ADJ
ftr-295	385	17	corporations	corporation	NOUN
ftr-295	385	18	to	to	PART
ftr-295	385	19	evade	evade	VERB
ftr-295	385	20	taxes	taxis	NOUN
ftr-295	385	21	,	,	PUNCT
ftr-295	385	22	including	include	VERB
ftr-295	385	23	transfer	transfer	NOUN
ftr-295	385	24	pricing	pricing	NOUN
ftr-295	385	25	and	and	CCONJ
ftr-295	385	26	tax	tax	NOUN
ftr-295	385	27	havens	haven	NOUN
ftr-295	385	28	.	.	PUNCT
ftr-295	386	1	its	its	PRON
ftr-295	386	2	members	member	NOUN
ftr-295	386	3	meet	meet	VERB
ftr-295	386	4	at	at	ADV
ftr-295	386	5	least	least	ADJ
ftr-295	386	6	annually	annually	ADV
ftr-295	386	7	to	to	PART
ftr-295	386	8	exchange	exchange	VERB
ftr-295	386	9	information	information	NOUN
ftr-295	386	10	and	and	CCONJ
ftr-295	386	11	identify	identify	VERB
ftr-295	386	12	specific	specific	ADJ
ftr-295	386	13	deterrents	deterrent	NOUN
ftr-295	386	14	to	to	PART
ftr-295	386	15	tax	tax	VERB
ftr-295	386	16	evasion	evasion	NOUN
ftr-295	386	17	activities	activity	NOUN
ftr-295	386	18	.	.	PUNCT
ftr-295	387	1	the	the	DET
ftr-295	387	2	main	main	ADJ
ftr-295	387	3	products	product	NOUN
ftr-295	387	4	of	of	ADP
ftr-295	387	5	pata	pata	NOUN
ftr-295	387	6	were	be	AUX
ftr-295	387	7	exchange	exchange	NOUN
ftr-295	387	8	of	of	ADP
ftr-295	387	9	information	information	NOUN
ftr-295	387	10	mechanisms	mechanism	NOUN
ftr-295	387	11	,	,	PUNCT
ftr-295	387	12	transfer	transfer	NOUN
ftr-295	387	13	pricing	pricing	NOUN
ftr-295	387	14	policies	policy	NOUN
ftr-295	387	15	,	,	PUNCT
ftr-295	387	16	and	and	CCONJ
ftr-295	387	17	mutual	mutual	ADJ
ftr-295	387	18	agreement	agreement	NOUN
ftr-295	387	19	procedures	procedure	NOUN
ftr-295	387	20	between	between	ADP
ftr-295	387	21	pata	pata	NOUN
ftr-295	387	22	members	member	NOUN
ftr-295	387	23	.	.	PUNCT
ftr-295	388	1	see	see	VERB
ftr-295	388	2	susan	susan	PROPN
ftr-295	388	3	c.	c.	PROPN
ftr-295	388	4	borkowski	borkowski	PROPN
ftr-295	388	5	,	,	PUNCT
ftr-295	388	6	the	the	DET
ftr-295	388	7	history	history	NOUN
ftr-295	388	8	of	of	ADP
ftr-295	388	9	pata	pata	NOUN
ftr-295	388	10	and	and	CCONJ
ftr-295	388	11	its	its	PRON
ftr-295	388	12	effect	effect	NOUN
ftr-295	388	13	on	on	ADP
ftr-295	388	14	advance	advance	NOUN
ftr-295	388	15	pricing	pricing	NOUN
ftr-295	388	16	arrangements	arrangement	NOUN
ftr-295	388	17	and	and	CCONJ
ftr-295	388	18	mutual	mutual	ADJ
ftr-295	388	19	agreement	agreement	NOUN
ftr-295	388	20	procedures	procedure	NOUN
ftr-295	388	21	,	,	PUNCT
ftr-295	388	22	17	17	NUM
ftr-295	388	23	j.	j.	PROPN
ftr-295	388	24	int’l	int’l	PROPN
ftr-295	388	25	acc	acc	PROPN
ftr-295	388	26	.	.	PROPN
ftr-295	388	27	,	,	PUNCT
ftr-295	388	28	auditing	auditing	NOUN
ftr-295	388	29	&	&	CCONJ
ftr-295	388	30	tax’n	tax’n	NUM
ftr-295	388	31	31–60	31–60	NUM
ftr-295	388	32	(	(	PUNCT
ftr-295	388	33	2008	2008	NUM
ftr-295	388	34	)	)	PUNCT
ftr-295	388	35	.	.	PUNCT
ftr-295	389	1	for	for	ADP
ftr-295	389	2	example	example	NOUN
ftr-295	389	3	,	,	PUNCT
ftr-295	389	4	pata	pata	PROPN
ftr-295	389	5	provides	provide	VERB
ftr-295	389	6	principles	principle	NOUN
ftr-295	389	7	under	under	ADP
ftr-295	389	8	which	which	PRON
ftr-295	389	9	taxpayers	taxpayer	NOUN
ftr-295	389	10	can	can	AUX
ftr-295	389	11	create	create	VERB
ftr-295	389	12	uniform	uniform	ADJ
ftr-295	389	13	transfer	transfer	NOUN
ftr-295	389	14	pricing	pricing	NOUN
ftr-295	389	15	documentation	documentation	NOUN
ftr-295	389	16	called	call	VERB
ftr-295	389	17	a	a	DET
ftr-295	389	18	“	"	PUNCT
ftr-295	389	19	pata	pata	ADJ
ftr-295	389	20	documentation	documentation	NOUN
ftr-295	389	21	package	package	NOUN
ftr-295	389	22	”	"	PUNCT
ftr-295	389	23	so	so	SCONJ
ftr-295	389	24	that	that	SCONJ
ftr-295	389	25	one	one	NUM
ftr-295	389	26	set	set	NOUN
ftr-295	389	27	of	of	ADP
ftr-295	389	28	documentation	documentation	NOUN
ftr-295	389	29	can	can	AUX
ftr-295	389	30	meet	meet	VERB
ftr-295	389	31	each	each	DET
ftr-295	389	32	pata	pata	NOUN
ftr-295	389	33	members	member	NOUN
ftr-295	389	34	’	'	PUNCT
ftr-295	389	35	transfer	transfer	NOUN
ftr-295	389	36	pricing	pricing	NOUN
ftr-295	389	37	documentation	documentation	NOUN
ftr-295	389	38	provisions	provision	NOUN
ftr-295	389	39	.	.	PUNCT
ftr-295	390	1	use	use	NOUN
ftr-295	390	2	of	of	ADP
ftr-295	390	3	this	this	DET
ftr-295	390	4	pata	pata	ADJ
ftr-295	390	5	documentation	documentation	NOUN
ftr-295	390	6	package	package	NOUN
ftr-295	390	7	by	by	ADP
ftr-295	390	8	taxpayers	taxpayer	NOUN
ftr-295	390	9	is	be	AUX
ftr-295	390	10	voluntary	voluntary	ADJ
ftr-295	390	11	and	and	CCONJ
ftr-295	390	12	does	do	AUX
ftr-295	390	13	not	not	PART
ftr-295	390	14	impose	impose	VERB
ftr-295	390	15	any	any	DET
ftr-295	390	16	legal	legal	ADJ
ftr-295	390	17	requirements	requirement	NOUN
ftr-295	390	18	greater	great	ADJ
ftr-295	390	19	than	than	ADP
ftr-295	390	20	those	those	PRON
ftr-295	390	21	imposed	impose	VERB
ftr-295	390	22	under	under	ADP
ftr-295	390	23	the	the	DET
ftr-295	390	24	local	local	ADJ
ftr-295	390	25	laws	law	NOUN
ftr-295	390	26	of	of	ADP
ftr-295	390	27	a	a	DET
ftr-295	390	28	pata	pata	NOUN
ftr-295	390	29	member	member	NOUN
ftr-295	390	30	.	.	PUNCT
ftr-295	391	1	this	this	DET
ftr-295	391	2	way	way	NOUN
ftr-295	391	3	a	a	DET
ftr-295	391	4	taxpayer	taxpayer	NOUN
ftr-295	391	5	can	can	AUX
ftr-295	391	6	reduce	reduce	VERB
ftr-295	391	7	compliance	compliance	NOUN
ftr-295	391	8	costs	cost	NOUN
ftr-295	391	9	of	of	ADP
ftr-295	391	10	duplicative	duplicative	ADJ
ftr-295	391	11	administrative	administrative	ADJ
ftr-295	391	12	requirements	requirement	NOUN
ftr-295	391	13	in	in	ADP
ftr-295	391	14	order	order	NOUN
ftr-295	391	15	to	to	PART
ftr-295	391	16	meet	meet	VERB
ftr-295	391	17	the	the	DET
ftr-295	391	18	transfer	transfer	NOUN
ftr-295	391	19	pricing	pricing	NOUN
ftr-295	391	20	documentation	documentation	NOUN
ftr-295	391	21	standards	standard	NOUN
ftr-295	391	22	of	of	ADP
ftr-295	391	23	the	the	DET
ftr-295	391	24	different	different	ADJ
ftr-295	391	25	jurisdictions	jurisdiction	NOUN
ftr-295	391	26	.	.	PUNCT
ftr-295	392	1	i	i	PRON
ftr-295	392	2	d.	d.	PROPN
ftr-295	392	3	60	60	NUM
ftr-295	392	4	.	.	PUNCT
ftr-295	393	1	the	the	DET
ftr-295	393	2	intra	intra	ADJ
ftr-295	393	3	-	-	ADJ
ftr-295	393	4	european	european	ADJ
ftr-295	393	5	organization	organization	NOUN
ftr-295	393	6	of	of	ADP
ftr-295	393	7	tax	tax	NOUN
ftr-295	393	8	administrations	administration	NOUN
ftr-295	393	9	,	,	PUNCT
ftr-295	393	10	or	or	CCONJ
ftr-295	393	11	iota	iota	NOUN
ftr-295	393	12	,	,	PUNCT
ftr-295	393	13	is	be	AUX
ftr-295	393	14	a	a	DET
ftr-295	393	15	non	non	ADJ
ftr-295	393	16	-	-	ADJ
ftr-295	393	17	profit	profit	ADJ
ftr-295	393	18	organization	organization	NOUN
ftr-295	393	19	,	,	PUNCT
ftr-295	393	20	founded	found	VERB
ftr-295	393	21	in	in	ADP
ftr-295	393	22	1996	1996	NUM
ftr-295	393	23	-	-	SYM
ftr-295	393	24	1997	1997	NUM
ftr-295	393	25	,	,	PUNCT
ftr-295	393	26	which	which	PRON
ftr-295	393	27	provides	provide	VERB
ftr-295	393	28	a	a	DET
ftr-295	393	29	forum	forum	NOUN
ftr-295	393	30	to	to	PART
ftr-295	393	31	assist	assist	VERB
ftr-295	393	32	member	member	NOUN
ftr-295	393	33	european	european	ADJ
ftr-295	393	34	countries	country	NOUN
ftr-295	393	35	in	in	ADP
ftr-295	393	36	improving	improve	VERB
ftr-295	393	37	their	their	PRON
ftr-295	393	38	tax	tax	NOUN
ftr-295	393	39	administration	administration	NOUN
ftr-295	393	40	.	.	PUNCT
ftr-295	394	1	see	see	VERB
ftr-295	394	2	what	what	PRON
ftr-295	394	3	is	be	AUX
ftr-295	394	4	iota	iota	NOUN
ftr-295	394	5	,	,	PUNCT
ftr-295	394	6	intra	intra	ADJ
ftr-295	394	7	-	-	ADJ
ftr-295	394	8	european	european	ADJ
ftr-295	394	9	organization	organization	NOUN
ftr-295	394	10	of	of	ADP
ftr-295	394	11	tax	tax	NOUN
ftr-295	394	12	administrations	administration	NOUN
ftr-295	394	13	(	(	PUNCT
ftr-295	394	14	august	august	PROPN
ftr-295	394	15	10	10	NUM
ftr-295	394	16	,	,	PUNCT
ftr-295	394	17	2013	2013	NUM
ftr-295	394	18	)	)	PUNCT
ftr-295	394	19	,	,	PUNCT
ftr-295	394	20	http://www.iota-tax.org/about-iota/what-is-iota.html	http://www.iota-tax.org/about-iota/what-is-iota.html	PROPN
ftr-295	394	21	.	.	PUNCT
ftr-295	395	1	iota	iota	NOUN
ftr-295	395	2	’s	’s	PART
ftr-295	395	3	mission	mission	NOUN
ftr-295	395	4	is	be	AUX
ftr-295	395	5	“	"	PUNCT
ftr-295	395	6	to	to	PART
ftr-295	395	7	provide	provide	VERB
ftr-295	395	8	a	a	DET
ftr-295	395	9	forum	forum	NOUN
ftr-295	395	10	for	for	ADP
ftr-295	395	11	discussion	discussion	NOUN
ftr-295	395	12	of	of	ADP
ftr-295	395	13	practical	practical	ADJ
ftr-295	395	14	tax	tax	NOUN
ftr-295	395	15	administration	administration	NOUN
ftr-295	395	16	issues	issue	NOUN
ftr-295	395	17	,	,	PUNCT
ftr-295	395	18	to	to	PART
ftr-295	395	19	promote	promote	VERB
ftr-295	395	20	co	co	NOUN
ftr-295	395	21	-	-	NOUN
ftr-295	395	22	operation	operation	NOUN
ftr-295	395	23	between	between	ADP
ftr-295	395	24	tax	tax	NOUN
ftr-295	395	25	administrations	administration	NOUN
ftr-295	395	26	in	in	ADP
ftr-295	395	27	the	the	DET
ftr-295	395	28	european	european	ADJ
ftr-295	395	29	region	region	NOUN
ftr-295	395	30	and	and	CCONJ
ftr-295	395	31	to	to	PART
ftr-295	395	32	support	support	VERB
ftr-295	395	33	their	their	PRON
ftr-295	395	34	development	development	NOUN
ftr-295	395	35	according	accord	VERB
ftr-295	395	36	to	to	ADP
ftr-295	395	37	their	their	PRON
ftr-295	395	38	individual	individual	ADJ
ftr-295	395	39	needs	need	NOUN
ftr-295	395	40	.	.	PUNCT
ftr-295	395	41	”	"	PUNCT
ftr-295	396	1	i	i	PRON
ftr-295	396	2	d.	d.	PROPN
ftr-295	396	3	61	61	NUM
ftr-295	396	4	.	.	PUNCT
ftr-295	397	1	the	the	DET
ftr-295	397	2	general	general	ADJ
ftr-295	397	3	assembly	assembly	NOUN
ftr-295	397	4	of	of	ADP
ftr-295	397	5	the	the	DET
ftr-295	397	6	meeting	meeting	NOUN
ftr-295	397	7	and	and	CCONJ
ftr-295	397	8	studies	study	NOUN
ftr-295	397	9	center	center	PROPN
ftr-295	397	10	of	of	ADP
ftr-295	397	11	tax	tax	NOUN
ftr-295	397	12	administration	administration	NOUN
ftr-295	397	13	directors	director	NOUN
ftr-295	397	14	,	,	PUNCT
ftr-295	397	15	or	or	CCONJ
ftr-295	397	16	credaf	credaf	NOUN
ftr-295	397	17	,	,	PUNCT
ftr-295	397	18	first	first	ADV
ftr-295	397	19	met	meet	VERB
ftr-295	397	20	in	in	ADP
ftr-295	397	21	1972	1972	NUM
ftr-295	397	22	and	and	CCONJ
ftr-295	397	23	currently	currently	ADV
ftr-295	397	24	includes	include	VERB
ftr-295	397	25	76	76	NUM
ftr-295	397	26	florida	florida	PROPN
ftr-295	397	27	tax	tax	NOUN
ftr-295	397	28	review	review	NOUN
ftr-295	398	1	[	[	X
ftr-295	398	2	vol	vol	NOUN
ftr-295	398	3	.	.	PUNCT
ftr-295	399	1	15:2	15:2	NUM
ftr-295	399	2	collaboration	collaboration	NOUN
ftr-295	399	3	among	among	ADP
ftr-295	399	4	countries	country	NOUN
ftr-295	399	5	that	that	PRON
ftr-295	399	6	share	share	VERB
ftr-295	399	7	similar	similar	ADJ
ftr-295	399	8	interests	interest	NOUN
ftr-295	399	9	.	.	PUNCT
ftr-295	400	1	the	the	DET
ftr-295	400	2	major	major	ADJ
ftr-295	400	3	focus	focus	NOUN
ftr-295	400	4	of	of	ADP
ftr-295	400	5	these	these	DET
ftr-295	400	6	organizations	organization	NOUN
ftr-295	400	7	is	be	AUX
ftr-295	400	8	on	on	ADP
ftr-295	400	9	tax	tax	NOUN
ftr-295	400	10	administration	administration	NOUN
ftr-295	400	11	and	and	CCONJ
ftr-295	400	12	not	not	PART
ftr-295	400	13	broader	broad	ADJ
ftr-295	400	14	tax	tax	NOUN
ftr-295	400	15	policy	policy	NOUN
ftr-295	400	16	issues	issue	NOUN
ftr-295	400	17	.	.	PUNCT
ftr-295	401	1	moreover	moreover	ADV
ftr-295	401	2	,	,	PUNCT
ftr-295	401	3	the	the	DET
ftr-295	401	4	membership	membership	NOUN
ftr-295	401	5	of	of	ADP
ftr-295	401	6	most	most	ADJ
ftr-295	401	7	of	of	ADP
ftr-295	401	8	these	these	DET
ftr-295	401	9	organizations	organization	NOUN
ftr-295	401	10	is	be	AUX
ftr-295	401	11	generally	generally	ADV
ftr-295	401	12	based	base	VERB
ftr-295	401	13	on	on	ADP
ftr-295	401	14	geography	geography	NOUN
ftr-295	401	15	and	and	CCONJ
ftr-295	401	16	not	not	PART
ftr-295	401	17	on	on	ADP
ftr-295	401	18	shared	share	VERB
ftr-295	401	19	interests	interest	NOUN
ftr-295	401	20	in	in	ADP
ftr-295	401	21	tax	tax	NOUN
ftr-295	401	22	policy	policy	NOUN
ftr-295	401	23	.	.	PUNCT
ftr-295	402	1	one	one	NUM
ftr-295	402	2	current	current	ADJ
ftr-295	402	3	forum	forum	NOUN
ftr-295	402	4	that	that	PRON
ftr-295	402	5	might	might	AUX
ftr-295	402	6	serve	serve	VERB
ftr-295	402	7	as	as	ADP
ftr-295	402	8	an	an	DET
ftr-295	402	9	example	example	NOUN
ftr-295	402	10	for	for	ADP
ftr-295	402	11	cooperation	cooperation	NOUN
ftr-295	402	12	in	in	ADP
ftr-295	402	13	tax	tax	NOUN
ftr-295	402	14	matters	matter	NOUN
ftr-295	402	15	among	among	ADP
ftr-295	402	16	a	a	DET
ftr-295	402	17	small	small	ADJ
ftr-295	402	18	number	number	NOUN
ftr-295	402	19	of	of	ADP
ftr-295	402	20	countries	country	NOUN
ftr-295	402	21	sharing	share	VERB
ftr-295	402	22	similar	similar	ADJ
ftr-295	402	23	interests	interest	NOUN
ftr-295	402	24	is	be	AUX
ftr-295	402	25	the	the	DET
ftr-295	402	26	joint	joint	ADJ
ftr-295	402	27	international	international	ADJ
ftr-295	402	28	tax	tax	NOUN
ftr-295	402	29	shelter	shelter	NOUN
ftr-295	402	30	information	information	NOUN
ftr-295	402	31	centre	centre	NOUN
ftr-295	402	32	[	[	X
ftr-295	402	33	hereinafter	hereinafter	NOUN
ftr-295	402	34	“	"	PUNCT
ftr-295	402	35	jitsic	jitsic	PROPN
ftr-295	402	36	”	"	PUNCT
ftr-295	402	37	]	]	PUNCT
ftr-295	402	38	.	.	PUNCT
ftr-295	403	1	jitsic	jitsic	PROPN
ftr-295	403	2	was	be	AUX
ftr-295	403	3	established	establish	VERB
ftr-295	403	4	in	in	ADP
ftr-295	403	5	2004	2004	NUM
ftr-295	403	6	by	by	ADP
ftr-295	403	7	the	the	DET
ftr-295	403	8	tax	tax	NOUN
ftr-295	403	9	administrations	administration	NOUN
ftr-295	403	10	of	of	ADP
ftr-295	403	11	the	the	DET
ftr-295	403	12	united	united	PROPN
ftr-295	403	13	states	states	PROPN
ftr-295	403	14	,	,	PUNCT
ftr-295	403	15	the	the	DET
ftr-295	403	16	united	united	ADJ
ftr-295	403	17	kingdom	kingdom	PROPN
ftr-295	403	18	,	,	PUNCT
ftr-295	403	19	australia	australia	PROPN
ftr-295	403	20	,	,	PUNCT
ftr-295	403	21	canada	canada	PROPN
ftr-295	403	22	,	,	PUNCT
ftr-295	403	23	and	and	CCONJ
ftr-295	403	24	later	later	PROPN
ftr-295	403	25	japan	japan	PROPN
ftr-295	403	26	,	,	PUNCT
ftr-295	403	27	south	south	PROPN
ftr-295	403	28	korea	korea	PROPN
ftr-295	403	29	,	,	PUNCT
ftr-295	403	30	and	and	CCONJ
ftr-295	403	31	china	china	PROPN
ftr-295	403	32	to	to	PART
ftr-295	403	33	supplement	supplement	VERB
ftr-295	403	34	the	the	DET
ftr-295	403	35	ongoing	ongoing	ADJ
ftr-295	403	36	work	work	NOUN
ftr-295	403	37	of	of	ADP
ftr-295	403	38	tax	tax	NOUN
ftr-295	403	39	authorities	authority	NOUN
ftr-295	403	40	in	in	ADP
ftr-295	403	41	these	these	DET
ftr-295	403	42	countries	country	NOUN
ftr-295	403	43	in	in	ADP
ftr-295	403	44	identifying	identify	VERB
ftr-295	403	45	and	and	CCONJ
ftr-295	403	46	curbing	curb	VERB
ftr-295	403	47	tax	tax	NOUN
ftr-295	403	48	avoidance	avoidance	NOUN
ftr-295	403	49	,	,	PUNCT
ftr-295	403	50	tax	tax	NOUN
ftr-295	403	51	shelters	shelter	NOUN
ftr-295	403	52	,	,	PUNCT
ftr-295	403	53	and	and	CCONJ
ftr-295	403	54	those	those	PRON
ftr-295	403	55	who	who	PRON
ftr-295	403	56	promote	promote	VERB
ftr-295	403	57	them	they	PRON
ftr-295	403	58	and	and	CCONJ
ftr-295	403	59	invest	invest	VERB
ftr-295	403	60	in	in	ADP
ftr-295	403	61	them	they	PRON
ftr-295	403	62	.	.	PUNCT
ftr-295	404	1	63	63	NUM
ftr-295	404	2	according	accord	VERB
ftr-295	404	3	to	to	ADP
ftr-295	404	4	the	the	DET
ftr-295	404	5	jitsic	jitsic	ADJ
ftr-295	404	6	memorandum	memorandum	NOUN
ftr-295	404	7	of	of	ADP
ftr-295	404	8	understanding	understanding	NOUN
ftr-295	404	9	,	,	PUNCT
ftr-295	404	10	the	the	DET
ftr-295	404	11	member	member	NOUN
ftr-295	404	12	countries	country	NOUN
ftr-295	404	13	each	each	DET
ftr-295	404	14	appoint	appoint	ADJ
ftr-295	404	15	tax	tax	NOUN
ftr-295	404	16	experts	expert	NOUN
ftr-295	404	17	as	as	ADP
ftr-295	404	18	officials	official	NOUN
ftr-295	404	19	to	to	ADP
ftr-295	404	20	the	the	DET
ftr-295	404	21	jitsic	jitsic	NOUN
ftr-295	404	22	.	.	PUNCT
ftr-295	405	1	the	the	DET
ftr-295	405	2	member	member	NOUN
ftr-295	405	3	countries	country	NOUN
ftr-295	405	4	create	create	VERB
ftr-295	405	5	an	an	DET
ftr-295	405	6	executive	executive	ADJ
ftr-295	405	7	steering	steering	NOUN
ftr-295	405	8	group	group	NOUN
ftr-295	405	9	to	to	PART
ftr-295	405	10	coordinate	coordinate	VERB
ftr-295	405	11	,	,	PUNCT
ftr-295	405	12	oversee	oversee	ADJ
ftr-295	405	13	,	,	PUNCT
ftr-295	405	14	and	and	CCONJ
ftr-295	405	15	evaluate	evaluate	VERB
ftr-295	405	16	the	the	DET
ftr-295	405	17	work	work	NOUN
ftr-295	405	18	of	of	ADP
ftr-295	405	19	the	the	DET
ftr-295	405	20	jitsic	jitsic	NOUN
ftr-295	405	21	,	,	PUNCT
ftr-295	405	22	with	with	ADP
ftr-295	405	23	meetings	meeting	NOUN
ftr-295	405	24	held	hold	VERB
ftr-295	405	25	periodically	periodically	ADV
ftr-295	405	26	in	in	ADP
ftr-295	405	27	different	different	ADJ
ftr-295	405	28	locations	location	NOUN
ftr-295	405	29	.	.	PUNCT
ftr-295	406	1	64	64	NUM
ftr-295	406	2	although	although	SCONJ
ftr-295	406	3	the	the	DET
ftr-295	406	4	jitsic	jitsic	NOUN
ftr-295	406	5	is	be	AUX
ftr-295	406	6	an	an	DET
ftr-295	406	7	interesting	interesting	ADJ
ftr-295	406	8	example	example	NOUN
ftr-295	406	9	of	of	ADP
ftr-295	406	10	cooperation	cooperation	NOUN
ftr-295	406	11	among	among	ADP
ftr-295	406	12	a	a	DET
ftr-295	406	13	small	small	ADJ
ftr-295	406	14	number	number	NOUN
ftr-295	406	15	of	of	ADP
ftr-295	406	16	countries	country	NOUN
ftr-295	406	17	,	,	PUNCT
ftr-295	406	18	it	it	PRON
ftr-295	406	19	has	have	VERB
ftr-295	406	20	a	a	DET
ftr-295	406	21	narrow	narrow	ADJ
ftr-295	406	22	focus	focus	NOUN
ftr-295	406	23	and	and	CCONJ
ftr-295	406	24	does	do	AUX
ftr-295	406	25	not	not	PART
ftr-295	406	26	deal	deal	VERB
ftr-295	406	27	significantly	significantly	ADV
ftr-295	406	28	with	with	ADP
ftr-295	406	29	policy	policy	NOUN
ftr-295	406	30	issues	issue	NOUN
ftr-295	406	31	.	.	PUNCT
ftr-295	407	1	thirty	thirty	NUM
ftr-295	407	2	french	french	ADJ
ftr-295	407	3	speaking	speak	VERB
ftr-295	407	4	countries	country	NOUN
ftr-295	407	5	,	,	PUNCT
ftr-295	407	6	with	with	ADP
ftr-295	407	7	a	a	DET
ftr-295	407	8	secretariat	secretariat	NOUN
ftr-295	407	9	located	locate	VERB
ftr-295	407	10	in	in	ADP
ftr-295	407	11	paris	paris	PROPN
ftr-295	407	12	.	.	PUNCT
ftr-295	408	1	see	see	VERB
ftr-295	408	2	general	general	ADJ
ftr-295	408	3	assembly	assembly	NOUN
ftr-295	408	4	of	of	ADP
ftr-295	408	5	the	the	DET
ftr-295	408	6	meeting	meeting	NOUN
ftr-295	408	7	and	and	CCONJ
ftr-295	408	8	studies	study	NOUN
ftr-295	408	9	center	center	PROPN
ftr-295	408	10	of	of	ADP
ftr-295	408	11	tax	tax	NOUN
ftr-295	408	12	administration	administration	NOUN
ftr-295	408	13	directors	director	NOUN
ftr-295	408	14	,	,	PUNCT
ftr-295	408	15	credaf	credaf	NOUN
ftr-295	408	16	(	(	PUNCT
ftr-295	408	17	august	august	PROPN
ftr-295	408	18	10	10	NUM
ftr-295	408	19	,	,	PUNCT
ftr-295	408	20	2013	2013	NUM
ftr-295	408	21	)	)	PUNCT
ftr-295	408	22	,	,	PUNCT
ftr-295	408	23	http://www.credaf.org	http://www.credaf.org	X
ftr-295	408	24	.	.	X
ftr-295	409	1	62	62	NUM
ftr-295	409	2	.	.	PUNCT
ftr-295	410	1	the	the	DET
ftr-295	410	2	african	african	PROPN
ftr-295	410	3	tax	tax	PROPN
ftr-295	410	4	administration	administration	PROPN
ftr-295	410	5	forum	forum	PROPN
ftr-295	410	6	,	,	PUNCT
ftr-295	410	7	or	or	CCONJ
ftr-295	410	8	ataf	ataf	NOUN
ftr-295	410	9	,	,	PUNCT
ftr-295	410	10	was	be	AUX
ftr-295	410	11	founded	found	VERB
ftr-295	410	12	in	in	ADP
ftr-295	410	13	2009	2009	NUM
ftr-295	410	14	and	and	CCONJ
ftr-295	410	15	has	have	VERB
ftr-295	410	16	thirty	thirty	NUM
ftr-295	410	17	-	-	PUNCT
ftr-295	410	18	nine	nine	NUM
ftr-295	410	19	member	member	NOUN
ftr-295	410	20	countries	country	NOUN
ftr-295	410	21	.	.	PUNCT
ftr-295	411	1	it	it	PRON
ftr-295	411	2	is	be	AUX
ftr-295	411	3	a	a	DET
ftr-295	411	4	platform	platform	NOUN
ftr-295	411	5	to	to	PART
ftr-295	411	6	promote	promote	VERB
ftr-295	411	7	and	and	CCONJ
ftr-295	411	8	facilitate	facilitate	VERB
ftr-295	411	9	mutual	mutual	ADJ
ftr-295	411	10	cooperation	cooperation	NOUN
ftr-295	411	11	among	among	ADP
ftr-295	411	12	african	african	ADJ
ftr-295	411	13	tax	tax	NOUN
ftr-295	411	14	administrations	administration	NOUN
ftr-295	411	15	(	(	PUNCT
ftr-295	411	16	and	and	CCONJ
ftr-295	411	17	other	other	ADJ
ftr-295	411	18	relevant	relevant	ADJ
ftr-295	411	19	and	and	CCONJ
ftr-295	411	20	interested	interested	ADJ
ftr-295	411	21	stakeholders	stakeholder	NOUN
ftr-295	411	22	)	)	PUNCT
ftr-295	411	23	with	with	ADP
ftr-295	411	24	the	the	DET
ftr-295	411	25	aim	aim	NOUN
ftr-295	411	26	of	of	ADP
ftr-295	411	27	improving	improve	VERB
ftr-295	411	28	the	the	DET
ftr-295	411	29	efficacy	efficacy	NOUN
ftr-295	411	30	of	of	ADP
ftr-295	411	31	their	their	PRON
ftr-295	411	32	tax	tax	NOUN
ftr-295	411	33	legislation	legislation	NOUN
ftr-295	411	34	and	and	CCONJ
ftr-295	411	35	administrations	administration	NOUN
ftr-295	411	36	.	.	PUNCT
ftr-295	412	1	see	see	VERB
ftr-295	412	2	african	african	ADJ
ftr-295	412	3	tax	tax	PROPN
ftr-295	412	4	administration	administration	PROPN
ftr-295	412	5	forum	forum	PROPN
ftr-295	412	6	,	,	PUNCT
ftr-295	412	7	ataf	ataf	ADV
ftr-295	412	8	(	(	PUNCT
ftr-295	412	9	august	august	PROPN
ftr-295	412	10	10	10	NUM
ftr-295	412	11	,	,	PUNCT
ftr-295	412	12	2013	2013	NUM
ftr-295	412	13	)	)	PUNCT
ftr-295	412	14	,	,	PUNCT
ftr-295	412	15	http://www.ataftax.net/.	http://www.ataftax.net/.	ADJ
ftr-295	412	16	its	its	PRON
ftr-295	412	17	goals	goal	NOUN
ftr-295	412	18	are	be	AUX
ftr-295	412	19	similar	similar	ADJ
ftr-295	412	20	to	to	ADP
ftr-295	412	21	the	the	DET
ftr-295	412	22	aforementioned	aforementioned	ADJ
ftr-295	412	23	organizations	organization	NOUN
ftr-295	412	24	.	.	PUNCT
ftr-295	413	1	63	63	NUM
ftr-295	413	2	.	.	PUNCT
ftr-295	414	1	see	see	VERB
ftr-295	414	2	joint	joint	ADJ
ftr-295	414	3	international	international	ADJ
ftr-295	414	4	tax	tax	NOUN
ftr-295	414	5	shelter	shelter	NOUN
ftr-295	414	6	information	information	NOUN
ftr-295	414	7	centre	centre	NOUN
ftr-295	414	8	,	,	PUNCT
ftr-295	414	9	memorandum	memorandum	NOUN
ftr-295	414	10	of	of	ADP
ftr-295	414	11	understanding	understanding	NOUN
ftr-295	414	12	(	(	PUNCT
ftr-295	414	13	august	august	PROPN
ftr-295	414	14	10	10	NUM
ftr-295	414	15	,	,	PUNCT
ftr-295	414	16	2013	2013	NUM
ftr-295	414	17	)	)	PUNCT
ftr-295	414	18	,	,	PUNCT
ftr-295	414	19	www.irs.gov/pub/irs-utl/jitsic-finalmou.pdf	www.irs.gov/pub/irs-utl/jitsic-finalmou.pdf	PROPN
ftr-295	415	1	[	[	AUX
ftr-295	415	2	hereinafter	hereinafter	VERB
ftr-295	415	3	jitsic	jitsic	PROPN
ftr-295	415	4	memorandum	memorandum	NOUN
ftr-295	415	5	]	]	PUNCT
ftr-295	415	6	.	.	PUNCT
ftr-295	416	1	jitsic	jitsic	PROPN
ftr-295	416	2	’s	’s	PART
ftr-295	416	3	purposes	purpose	NOUN
ftr-295	416	4	are	be	AUX
ftr-295	416	5	to	to	PART
ftr-295	416	6	:	:	PUNCT
ftr-295	416	7	provide	provide	VERB
ftr-295	416	8	support	support	NOUN
ftr-295	416	9	to	to	ADP
ftr-295	416	10	the	the	DET
ftr-295	416	11	parties	party	NOUN
ftr-295	416	12	through	through	ADP
ftr-295	416	13	the	the	DET
ftr-295	416	14	identification	identification	NOUN
ftr-295	416	15	and	and	CCONJ
ftr-295	416	16	understanding	understanding	NOUN
ftr-295	416	17	of	of	ADP
ftr-295	416	18	abusive	abusive	ADJ
ftr-295	416	19	tax	tax	NOUN
ftr-295	416	20	schemes	scheme	NOUN
ftr-295	416	21	and	and	CCONJ
ftr-295	416	22	those	those	PRON
ftr-295	416	23	who	who	PRON
ftr-295	416	24	promote	promote	VERB
ftr-295	416	25	them	they	PRON
ftr-295	416	26	[	[	X
ftr-295	416	27	;	;	PUNCT
ftr-295	416	28	]	]	PUNCT
ftr-295	416	29	share	share	NOUN
ftr-295	416	30	expertise	expertise	NOUN
ftr-295	416	31	,	,	PUNCT
ftr-295	416	32	best	good	ADJ
ftr-295	416	33	practices	practice	NOUN
ftr-295	416	34	[	[	X
ftr-295	416	35	,	,	PUNCT
ftr-295	416	36	]	]	PUNCT
ftr-295	416	37	and	and	CCONJ
ftr-295	416	38	experience	experience	NOUN
ftr-295	416	39	in	in	ADP
ftr-295	416	40	tax	tax	NOUN
ftr-295	416	41	administration	administration	NOUN
ftr-295	416	42	to	to	PART
ftr-295	416	43	combat	combat	VERB
ftr-295	416	44	abusive	abusive	ADJ
ftr-295	416	45	tax	tax	NOUN
ftr-295	416	46	schemes	scheme	NOUN
ftr-295	416	47	[	[	X
ftr-295	416	48	;	;	PUNCT
ftr-295	416	49	]	]	PUNCT
ftr-295	416	50	exchange	exchange	NOUN
ftr-295	416	51	information	information	NOUN
ftr-295	416	52	on	on	ADP
ftr-295	416	53	abusive	abusive	ADJ
ftr-295	416	54	tax	tax	NOUN
ftr-295	416	55	schemes	scheme	NOUN
ftr-295	416	56	,	,	PUNCT
ftr-295	416	57	in	in	ADP
ftr-295	416	58	general	general	ADJ
ftr-295	416	59	,	,	PUNCT
ftr-295	416	60	and	and	CCONJ
ftr-295	416	61	on	on	ADP
ftr-295	416	62	specific	specific	ADJ
ftr-295	416	63	schemes	scheme	NOUN
ftr-295	416	64	,	,	PUNCT
ftr-295	416	65	their	their	PRON
ftr-295	416	66	promoters	promoter	NOUN
ftr-295	416	67	,	,	PUNCT
ftr-295	416	68	and	and	CCONJ
ftr-295	416	69	investors	investor	NOUN
ftr-295	416	70	consistent	consistent	ADJ
ftr-295	416	71	with	with	ADP
ftr-295	416	72	the	the	DET
ftr-295	416	73	provisions	provision	NOUN
ftr-295	416	74	of	of	ADP
ftr-295	416	75	bilateral	bilateral	ADJ
ftr-295	416	76	tax	tax	NOUN
ftr-295	416	77	conventions	convention	NOUN
ftr-295	416	78	[	[	X
ftr-295	416	79	;	;	PUNCT
ftr-295	416	80	]	]	PUNCT
ftr-295	416	81	enable	enable	VERB
ftr-295	416	82	the	the	DET
ftr-295	416	83	parties	party	NOUN
ftr-295	416	84	to	to	PART
ftr-295	416	85	better	well	ADV
ftr-295	416	86	address	address	VERB
ftr-295	416	87	abusive	abusive	ADJ
ftr-295	416	88	tax	tax	NOUN
ftr-295	416	89	schemes	scheme	NOUN
ftr-295	416	90	promoted	promote	VERB
ftr-295	416	91	by	by	ADP
ftr-295	416	92	firms	firm	NOUN
ftr-295	416	93	and	and	CCONJ
ftr-295	416	94	individuals	individual	NOUN
ftr-295	416	95	who	who	PRON
ftr-295	416	96	operate	operate	VERB
ftr-295	416	97	without	without	ADP
ftr-295	416	98	regard	regard	NOUN
ftr-295	416	99	to	to	ADP
ftr-295	416	100	national	national	ADJ
ftr-295	416	101	borders	border	NOUN
ftr-295	416	102	.	.	PUNCT
ftr-295	417	1	i	i	PRON
ftr-295	417	2	d.	d.	PROPN
ftr-295	417	3	64	64	NUM
ftr-295	417	4	.	.	PUNCT
ftr-295	418	1	see	see	VERB
ftr-295	418	2	i	i	PRON
ftr-295	418	3	d.	d.	PROPN
ftr-295	418	4	2014	2014	NUM
ftr-295	418	5	]	]	PUNCT
ftr-295	419	1	the	the	DET
ftr-295	419	2	unruly	unruly	ADJ
ftr-295	419	3	world	world	NOUN
ftr-295	419	4	of	of	ADP
ftr-295	419	5	tax	tax	NOUN
ftr-295	419	6	77	77	NUM
ftr-295	419	7	iii	iii	NOUN
ftr-295	419	8	.	.	PUNCT
ftr-295	419	9	proposal	proposal	NOUN
ftr-295	419	10	:	:	PUNCT
ftr-295	419	11	tax	tax	NOUN
ftr-295	419	12	cooperation	cooperation	NOUN
ftr-295	419	13	forum	forum	PROPN
ftr-295	419	14	a.	a.	NOUN
ftr-295	419	15	applying	apply	VERB
ftr-295	419	16	the	the	DET
ftr-295	419	17	“	"	PUNCT
ftr-295	419	18	like	like	ADJ
ftr-295	419	19	-	-	PUNCT
ftr-295	419	20	minded	minded	ADJ
ftr-295	419	21	group	group	NOUN
ftr-295	419	22	”	"	PUNCT
ftr-295	419	23	model	model	NOUN
ftr-295	419	24	to	to	ADP
ftr-295	419	25	tax	tax	NOUN
ftr-295	419	26	policy	policy	NOUN
ftr-295	419	27	setting	set	VERB
ftr-295	419	28	the	the	DET
ftr-295	419	29	most	most	ADV
ftr-295	419	30	salient	salient	ADJ
ftr-295	419	31	feature	feature	NOUN
ftr-295	419	32	of	of	ADP
ftr-295	419	33	international	international	ADJ
ftr-295	419	34	affairs	affair	NOUN
ftr-295	419	35	is	be	AUX
ftr-295	419	36	the	the	DET
ftr-295	419	37	absence	absence	NOUN
ftr-295	419	38	of	of	ADP
ftr-295	419	39	a	a	DET
ftr-295	419	40	global	global	ADJ
ftr-295	419	41	government	government	NOUN
ftr-295	419	42	capable	capable	ADJ
ftr-295	419	43	of	of	ADP
ftr-295	419	44	regulating	regulate	VERB
ftr-295	419	45	activity	activity	NOUN
ftr-295	419	46	on	on	ADP
ftr-295	419	47	the	the	DET
ftr-295	419	48	international	international	ADJ
ftr-295	419	49	plane	plane	NOUN
ftr-295	419	50	.	.	PUNCT
ftr-295	420	1	this	this	PRON
ftr-295	420	2	is	be	AUX
ftr-295	420	3	why	why	SCONJ
ftr-295	420	4	scholars	scholar	NOUN
ftr-295	420	5	of	of	ADP
ftr-295	420	6	international	international	ADJ
ftr-295	420	7	relations	relation	NOUN
ftr-295	420	8	describe	describe	VERB
ftr-295	420	9	the	the	DET
ftr-295	420	10	world	world	NOUN
ftr-295	420	11	order	order	NOUN
ftr-295	420	12	as	as	ADP
ftr-295	420	13	anarchic	anarchic	ADJ
ftr-295	420	14	.	.	PUNCT
ftr-295	421	1	65	65	NUM
ftr-295	421	2	however	however	ADV
ftr-295	421	3	,	,	PUNCT
ftr-295	421	4	this	this	PRON
ftr-295	421	5	does	do	AUX
ftr-295	421	6	not	not	PART
ftr-295	421	7	mean	mean	VERB
ftr-295	421	8	that	that	SCONJ
ftr-295	421	9	the	the	DET
ftr-295	421	10	world	world	NOUN
ftr-295	421	11	is	be	AUX
ftr-295	421	12	chaotic	chaotic	ADJ
ftr-295	421	13	—	—	PUNCT
ftr-295	421	14	far	far	ADV
ftr-295	421	15	from	from	ADP
ftr-295	421	16	it	it	PRON
ftr-295	421	17	.	.	PUNCT
ftr-295	422	1	as	as	SCONJ
ftr-295	422	2	the	the	DET
ftr-295	422	3	world	world	NOUN
ftr-295	422	4	became	become	VERB
ftr-295	422	5	increasingly	increasingly	ADV
ftr-295	422	6	globalized	globalize	VERB
ftr-295	422	7	,	,	PUNCT
ftr-295	422	8	it	it	PRON
ftr-295	422	9	also	also	ADV
ftr-295	422	10	became	become	VERB
ftr-295	422	11	necessary	necessary	ADJ
ftr-295	422	12	to	to	PART
ftr-295	422	13	regulate	regulate	VERB
ftr-295	422	14	the	the	DET
ftr-295	422	15	multitude	multitude	NOUN
ftr-295	422	16	of	of	ADP
ftr-295	422	17	global	global	ADJ
ftr-295	422	18	activities	activity	NOUN
ftr-295	422	19	of	of	ADP
ftr-295	422	20	every	every	DET
ftr-295	422	21	type	type	NOUN
ftr-295	422	22	and	and	CCONJ
ftr-295	422	23	form	form	NOUN
ftr-295	422	24	absent	absent	ADJ
ftr-295	422	25	the	the	DET
ftr-295	422	26	intervention	intervention	NOUN
ftr-295	422	27	of	of	ADP
ftr-295	422	28	a	a	DET
ftr-295	422	29	centralized	centralized	ADJ
ftr-295	422	30	authority	authority	NOUN
ftr-295	422	31	.	.	PUNCT
ftr-295	423	1	66	66	NUM
ftr-295	423	2	this	this	PRON
ftr-295	423	3	has	have	AUX
ftr-295	423	4	led	lead	VERB
ftr-295	423	5	various	various	ADJ
ftr-295	423	6	actors	actor	NOUN
ftr-295	423	7	,	,	PUNCT
ftr-295	423	8	including	include	VERB
ftr-295	423	9	states	state	NOUN
ftr-295	423	10	,	,	PUNCT
ftr-295	423	11	businesses	business	NOUN
ftr-295	423	12	,	,	PUNCT
ftr-295	423	13	international	international	ADJ
ftr-295	423	14	organizations	organization	NOUN
ftr-295	423	15	,	,	PUNCT
ftr-295	423	16	and	and	CCONJ
ftr-295	423	17	civil	civil	ADJ
ftr-295	423	18	society	society	NOUN
ftr-295	423	19	institutions	institution	NOUN
ftr-295	423	20	to	to	PART
ftr-295	423	21	engage	engage	VERB
ftr-295	423	22	in	in	ADP
ftr-295	423	23	a	a	DET
ftr-295	423	24	dynamic	dynamic	ADJ
ftr-295	423	25	process	process	NOUN
ftr-295	423	26	involving	involve	VERB
ftr-295	423	27	many	many	ADJ
ftr-295	423	28	of	of	ADP
ftr-295	423	29	the	the	DET
ftr-295	423	30	functions	function	NOUN
ftr-295	423	31	of	of	ADP
ftr-295	423	32	governance	governance	NOUN
ftr-295	423	33	that	that	PRON
ftr-295	423	34	traditionally	traditionally	ADV
ftr-295	423	35	fall	fall	VERB
ftr-295	423	36	to	to	ADP
ftr-295	423	37	governments	government	NOUN
ftr-295	423	38	.	.	PUNCT
ftr-295	424	1	this	this	DET
ftr-295	424	2	process	process	NOUN
ftr-295	424	3	,	,	PUNCT
ftr-295	424	4	called	call	VERB
ftr-295	424	5	global	global	ADJ
ftr-295	424	6	governance	governance	NOUN
ftr-295	424	7	,	,	PUNCT
ftr-295	424	8	includes	include	VERB
ftr-295	424	9	norm	norm	NOUN
ftr-295	424	10	creation	creation	NOUN
ftr-295	424	11	,	,	PUNCT
ftr-295	424	12	standard	standard	NOUN
ftr-295	424	13	-	-	PUNCT
ftr-295	424	14	setting	setting	NOUN
ftr-295	424	15	,	,	PUNCT
ftr-295	424	16	and	and	CCONJ
ftr-295	424	17	even	even	ADV
ftr-295	424	18	the	the	DET
ftr-295	424	19	enforcement	enforcement	NOUN
ftr-295	424	20	of	of	ADP
ftr-295	424	21	laws	law	NOUN
ftr-295	424	22	and	and	CCONJ
ftr-295	424	23	regulations	regulation	NOUN
ftr-295	424	24	.	.	PUNCT
ftr-295	425	1	67	67	NUM
ftr-295	426	1	it	it	PRON
ftr-295	426	2	is	be	AUX
ftr-295	426	3	by	by	ADP
ftr-295	426	4	nature	nature	NOUN
ftr-295	426	5	a	a	DET
ftr-295	426	6	decentralized	decentralize	VERB
ftr-295	426	7	,	,	PUNCT
ftr-295	426	8	and	and	CCONJ
ftr-295	426	9	at	at	ADP
ftr-295	426	10	times	time	NOUN
ftr-295	426	11	fragmented	fragmented	ADJ
ftr-295	426	12	,	,	PUNCT
ftr-295	426	13	process	process	NOUN
ftr-295	426	14	that	that	PRON
ftr-295	426	15	takes	take	VERB
ftr-295	426	16	various	various	ADJ
ftr-295	426	17	forms	form	NOUN
ftr-295	426	18	in	in	ADP
ftr-295	426	19	various	various	ADJ
ftr-295	426	20	fields	field	NOUN
ftr-295	426	21	of	of	ADP
ftr-295	426	22	international	international	ADJ
ftr-295	426	23	affairs	affair	NOUN
ftr-295	426	24	.	.	PUNCT
ftr-295	427	1	the	the	DET
ftr-295	427	2	lack	lack	NOUN
ftr-295	427	3	of	of	ADP
ftr-295	427	4	international	international	ADJ
ftr-295	427	5	cooperation	cooperation	NOUN
ftr-295	427	6	and	and	CCONJ
ftr-295	427	7	coordination	coordination	NOUN
ftr-295	427	8	in	in	ADP
ftr-295	427	9	the	the	DET
ftr-295	427	10	field	field	NOUN
ftr-295	427	11	of	of	ADP
ftr-295	427	12	tax	tax	NOUN
ftr-295	427	13	policy	policy	NOUN
ftr-295	427	14	is	be	AUX
ftr-295	427	15	,	,	PUNCT
ftr-295	427	16	in	in	ADP
ftr-295	427	17	many	many	ADJ
ftr-295	427	18	respects	respect	NOUN
ftr-295	427	19	,	,	PUNCT
ftr-295	427	20	a	a	DET
ftr-295	427	21	global	global	ADJ
ftr-295	427	22	governance	governance	NOUN
ftr-295	427	23	problem	problem	NOUN
ftr-295	427	24	.	.	PUNCT
ftr-295	428	1	a	a	DET
ftr-295	428	2	large	large	ADJ
ftr-295	428	3	group	group	NOUN
ftr-295	428	4	of	of	ADP
ftr-295	428	5	actors	actor	NOUN
ftr-295	428	6	,	,	PUNCT
ftr-295	428	7	primarily	primarily	ADV
ftr-295	428	8	states	state	NOUN
ftr-295	428	9	,	,	PUNCT
ftr-295	428	10	have	have	VERB
ftr-295	428	11	a	a	DET
ftr-295	428	12	stake	stake	NOUN
ftr-295	428	13	in	in	ADP
ftr-295	428	14	harmonizing	harmonize	VERB
ftr-295	428	15	,	,	PUNCT
ftr-295	428	16	or	or	CCONJ
ftr-295	428	17	at	at	ADP
ftr-295	428	18	least	least	ADJ
ftr-295	428	19	coordinating	coordinate	VERB
ftr-295	428	20	,	,	PUNCT
ftr-295	428	21	tax	tax	NOUN
ftr-295	428	22	policies	policy	NOUN
ftr-295	428	23	as	as	ADP
ftr-295	428	24	the	the	DET
ftr-295	428	25	actions	action	NOUN
ftr-295	428	26	and	and	CCONJ
ftr-295	428	27	decisions	decision	NOUN
ftr-295	428	28	taken	take	VERB
ftr-295	428	29	by	by	ADP
ftr-295	428	30	any	any	DET
ftr-295	428	31	particular	particular	ADJ
ftr-295	428	32	state	state	NOUN
ftr-295	428	33	might	might	AUX
ftr-295	428	34	affect	affect	VERB
ftr-295	428	35	the	the	DET
ftr-295	428	36	interests	interest	NOUN
ftr-295	428	37	of	of	ADP
ftr-295	428	38	other	other	ADJ
ftr-295	428	39	states	state	NOUN
ftr-295	428	40	.	.	PUNCT
ftr-295	429	1	this	this	PRON
ftr-295	429	2	means	mean	VERB
ftr-295	429	3	that	that	SCONJ
ftr-295	429	4	ensuring	ensure	VERB
ftr-295	429	5	the	the	DET
ftr-295	429	6	full	full	ADJ
ftr-295	429	7	effectiveness	effectiveness	NOUN
ftr-295	429	8	of	of	ADP
ftr-295	429	9	national	national	ADJ
ftr-295	429	10	tax	tax	NOUN
ftr-295	429	11	policies	policy	NOUN
ftr-295	429	12	requires	require	VERB
ftr-295	429	13	a	a	DET
ftr-295	429	14	degree	degree	NOUN
ftr-295	429	15	of	of	ADP
ftr-295	429	16	international	international	ADJ
ftr-295	429	17	cooperation	cooperation	NOUN
ftr-295	429	18	to	to	PART
ftr-295	429	19	ensure	ensure	VERB
ftr-295	429	20	that	that	SCONJ
ftr-295	429	21	the	the	DET
ftr-295	429	22	measures	measure	NOUN
ftr-295	429	23	adopted	adopt	VERB
ftr-295	429	24	externally	externally	ADV
ftr-295	429	25	do	do	AUX
ftr-295	429	26	not	not	PART
ftr-295	429	27	undermine	undermine	VERB
ftr-295	429	28	national	national	ADJ
ftr-295	429	29	policy	policy	NOUN
ftr-295	429	30	.	.	PUNCT
ftr-295	430	1	moreover	moreover	ADV
ftr-295	430	2	,	,	PUNCT
ftr-295	430	3	tax	tax	NOUN
ftr-295	430	4	policy	policy	NOUN
ftr-295	430	5	affects	affect	VERB
ftr-295	430	6	many	many	ADJ
ftr-295	430	7	other	other	ADJ
ftr-295	430	8	areas	area	NOUN
ftr-295	430	9	of	of	ADP
ftr-295	430	10	public	public	ADJ
ftr-295	430	11	policy	policy	NOUN
ftr-295	430	12	,	,	PUNCT
ftr-295	430	13	such	such	ADJ
ftr-295	430	14	as	as	ADP
ftr-295	430	15	monetary	monetary	ADJ
ftr-295	430	16	and	and	CCONJ
ftr-295	430	17	general	general	ADJ
ftr-295	430	18	economic	economic	ADJ
ftr-295	430	19	policy	policy	NOUN
ftr-295	430	20	.	.	PUNCT
ftr-295	431	1	tax	tax	NOUN
ftr-295	431	2	policies	policy	NOUN
ftr-295	431	3	adopted	adopt	VERB
ftr-295	431	4	in	in	ADP
ftr-295	431	5	foreign	foreign	ADJ
ftr-295	431	6	countries	country	NOUN
ftr-295	431	7	impact	impact	VERB
ftr-295	431	8	the	the	DET
ftr-295	431	9	flow	flow	NOUN
ftr-295	431	10	of	of	ADP
ftr-295	431	11	international	international	ADJ
ftr-295	431	12	investments	investment	NOUN
ftr-295	431	13	and	and	CCONJ
ftr-295	431	14	affect	affect	VERB
ftr-295	431	15	65	65	NUM
ftr-295	431	16	.	.	PUNCT
ftr-295	432	1	see	see	VERB
ftr-295	432	2	generally	generally	ADV
ftr-295	432	3	kenneth	kenneth	PROPN
ftr-295	432	4	waltz	waltz	PROPN
ftr-295	432	5	,	,	PUNCT
ftr-295	432	6	theory	theory	NOUN
ftr-295	432	7	of	of	ADP
ftr-295	432	8	international	international	ADJ
ftr-295	432	9	politics	politic	NOUN
ftr-295	432	10	(	(	PUNCT
ftr-295	432	11	mcgraw	mcgraw	NOUN
ftr-295	432	12	-	-	PUNCT
ftr-295	432	13	hill	hill	PROPN
ftr-295	432	14	,	,	PUNCT
ftr-295	432	15	inc	inc	PROPN
ftr-295	432	16	.	.	PROPN
ftr-295	432	17	,	,	PUNCT
ftr-295	432	18	1st	1st	NOUN
ftr-295	432	19	.	.	PUNCT
ftr-295	433	1	ed	ed	NOUN
ftr-295	433	2	.	.	PROPN
ftr-295	434	1	1979	1979	NUM
ftr-295	434	2	)	)	PUNCT
ftr-295	435	1	(	(	PUNCT
ftr-295	435	2	presenting	present	VERB
ftr-295	435	3	an	an	DET
ftr-295	435	4	authoritative	authoritative	ADJ
ftr-295	435	5	statement	statement	NOUN
ftr-295	435	6	of	of	ADP
ftr-295	435	7	this	this	DET
ftr-295	435	8	claim	claim	NOUN
ftr-295	435	9	)	)	PUNCT
ftr-295	435	10	.	.	PUNCT
ftr-295	436	1	66	66	NUM
ftr-295	436	2	.	.	PUNCT
ftr-295	437	1	see	see	VERB
ftr-295	437	2	david	david	PROPN
ftr-295	437	3	held	held	PROPN
ftr-295	437	4	&	&	CCONJ
ftr-295	437	5	anthony	anthony	PROPN
ftr-295	437	6	mcgrew	mcgrew	PROPN
ftr-295	437	7	,	,	PUNCT
ftr-295	437	8	globalization	globalization	NOUN
ftr-295	437	9	/	/	SYM
ftr-295	437	10	antiglobalization	antiglobalization	NOUN
ftr-295	437	11	,	,	PUNCT
ftr-295	437	12	1–12	1–12	PROPN
ftr-295	437	13	(	(	PUNCT
ftr-295	437	14	polity	polity	NOUN
ftr-295	437	15	press	press	NOUN
ftr-295	437	16	,	,	PUNCT
ftr-295	437	17	2d	2d	PROPN
ftr-295	437	18	ed	ed	NOUN
ftr-295	437	19	.	.	PROPN
ftr-295	437	20	2003	2003	NUM
ftr-295	437	21	)	)	PUNCT
ftr-295	437	22	.	.	PUNCT
ftr-295	438	1	67	67	NUM
ftr-295	438	2	.	.	PUNCT
ftr-295	439	1	according	accord	VERB
ftr-295	439	2	to	to	ADP
ftr-295	439	3	one	one	NUM
ftr-295	439	4	scholar	scholar	NOUN
ftr-295	439	5	,	,	PUNCT
ftr-295	439	6	“	"	PUNCT
ftr-295	439	7	global	global	ADJ
ftr-295	439	8	governance	governance	NOUN
ftr-295	439	9	is	be	AUX
ftr-295	439	10	governing	govern	VERB
ftr-295	439	11	,	,	PUNCT
ftr-295	439	12	without	without	ADP
ftr-295	439	13	sovereign	sovereign	ADJ
ftr-295	439	14	authority	authority	NOUN
ftr-295	439	15	,	,	PUNCT
ftr-295	439	16	relationships	relationship	NOUN
ftr-295	439	17	that	that	PRON
ftr-295	439	18	transcend	transcend	VERB
ftr-295	439	19	national	national	ADJ
ftr-295	439	20	frontiers	frontier	NOUN
ftr-295	439	21	.	.	PUNCT
ftr-295	440	1	global	global	ADJ
ftr-295	440	2	governance	governance	NOUN
ftr-295	440	3	is	be	AUX
ftr-295	440	4	doing	do	VERB
ftr-295	440	5	internationally	internationally	ADV
ftr-295	440	6	what	what	PRON
ftr-295	440	7	governments	government	NOUN
ftr-295	440	8	do	do	VERB
ftr-295	440	9	at	at	ADP
ftr-295	440	10	home	home	NOUN
ftr-295	440	11	.	.	PUNCT
ftr-295	440	12	”	"	PUNCT
ftr-295	441	1	lawrence	lawrence	PROPN
ftr-295	441	2	finkelstein	finkelstein	PROPN
ftr-295	441	3	,	,	PUNCT
ftr-295	441	4	what	what	PRON
ftr-295	441	5	is	be	AUX
ftr-295	441	6	global	global	ADJ
ftr-295	441	7	governance	governance	NOUN
ftr-295	441	8	?	?	PUNCT
ftr-295	442	1	1	1	NUM
ftr-295	442	2	global	global	ADJ
ftr-295	442	3	governance	governance	NOUN
ftr-295	442	4	367	367	NUM
ftr-295	442	5	,	,	PUNCT
ftr-295	442	6	369	369	NUM
ftr-295	442	7	(	(	PUNCT
ftr-295	442	8	1995	1995	NUM
ftr-295	442	9	)	)	PUNCT
ftr-295	442	10	.	.	PUNCT
ftr-295	443	1	see	see	VERB
ftr-295	443	2	also	also	ADV
ftr-295	443	3	james	james	PROPN
ftr-295	443	4	rosenau	rosenau	PROPN
ftr-295	443	5	,	,	PUNCT
ftr-295	443	6	governance	governance	NOUN
ftr-295	443	7	in	in	ADP
ftr-295	443	8	the	the	DET
ftr-295	443	9	twenty	twenty	NUM
ftr-295	443	10	-	-	PUNCT
ftr-295	443	11	first	first	ADJ
ftr-295	443	12	century	century	NOUN
ftr-295	443	13	,	,	PUNCT
ftr-295	443	14	1	1	NUM
ftr-295	443	15	global	global	ADJ
ftr-295	443	16	governance	governance	NOUN
ftr-295	443	17	1	1	NUM
ftr-295	443	18	(	(	PUNCT
ftr-295	443	19	1995	1995	NUM
ftr-295	443	20	)	)	PUNCT
ftr-295	443	21	;	;	PUNCT
ftr-295	443	22	klaus	klaus	PROPN
ftr-295	443	23	dingwerth	dingwerth	PROPN
ftr-295	443	24	&	&	CCONJ
ftr-295	443	25	philipp	philipp	PROPN
ftr-295	443	26	pattberg	pattberg	PROPN
ftr-295	443	27	,	,	PUNCT
ftr-295	443	28	global	global	ADJ
ftr-295	443	29	governance	governance	NOUN
ftr-295	443	30	as	as	ADP
ftr-295	443	31	a	a	DET
ftr-295	443	32	perspective	perspective	NOUN
ftr-295	443	33	on	on	ADP
ftr-295	443	34	world	world	NOUN
ftr-295	443	35	politics	politic	NOUN
ftr-295	443	36	,	,	PUNCT
ftr-295	443	37	12	12	NUM
ftr-295	443	38	global	global	ADJ
ftr-295	443	39	governance	governance	NOUN
ftr-295	443	40	185–203	185–203	NUM
ftr-295	443	41	(	(	PUNCT
ftr-295	443	42	2006	2006	NUM
ftr-295	443	43	)	)	PUNCT
ftr-295	443	44	;	;	PUNCT
ftr-295	443	45	thomas	thomas	PROPN
ftr-295	443	46	weiss	weiss	PROPN
ftr-295	443	47	,	,	PUNCT
ftr-295	443	48	governance	governance	NOUN
ftr-295	443	49	,	,	PUNCT
ftr-295	443	50	good	good	ADJ
ftr-295	443	51	governance	governance	NOUN
ftr-295	443	52	,	,	PUNCT
ftr-295	443	53	and	and	CCONJ
ftr-295	443	54	global	global	ADJ
ftr-295	443	55	governance	governance	NOUN
ftr-295	443	56	:	:	PUNCT
ftr-295	443	57	conceptual	conceptual	ADJ
ftr-295	443	58	and	and	CCONJ
ftr-295	443	59	actual	actual	ADJ
ftr-295	443	60	challenges	challenge	NOUN
ftr-295	443	61	21:5	21:5	NUM
ftr-295	443	62	third	third	ADJ
ftr-295	443	63	world	world	NOUN
ftr-295	443	64	quarterly	quarterly	NOUN
ftr-295	443	65	795–814	795–814	NUM
ftr-295	443	66	(	(	PUNCT
ftr-295	443	67	2000	2000	NUM
ftr-295	443	68	)	)	PUNCT
ftr-295	443	69	.	.	PUNCT
ftr-295	444	1	78	78	NUM
ftr-295	444	2	florida	florida	PROPN
ftr-295	444	3	tax	tax	NOUN
ftr-295	444	4	review	review	NOUN
ftr-295	444	5	[	[	X
ftr-295	444	6	vol	vol	NOUN
ftr-295	444	7	.	.	PUNCT
ftr-295	445	1	15:2	15:2	NUM
ftr-295	445	2	business	business	NOUN
ftr-295	445	3	transitional	transitional	ADJ
ftr-295	445	4	decisions	decision	NOUN
ftr-295	445	5	.	.	PUNCT
ftr-295	446	1	the	the	DET
ftr-295	446	2	multiplicity	multiplicity	NOUN
ftr-295	446	3	of	of	ADP
ftr-295	446	4	actors	actor	NOUN
ftr-295	446	5	of	of	ADP
ftr-295	446	6	varying	vary	VERB
ftr-295	446	7	types	type	NOUN
ftr-295	446	8	and	and	CCONJ
ftr-295	446	9	disparate	disparate	ADJ
ftr-295	446	10	interests	interest	NOUN
ftr-295	446	11	and	and	CCONJ
ftr-295	446	12	the	the	DET
ftr-295	446	13	absence	absence	NOUN
ftr-295	446	14	of	of	ADP
ftr-295	446	15	a	a	DET
ftr-295	446	16	central	central	ADJ
ftr-295	446	17	body	body	NOUN
ftr-295	446	18	to	to	PART
ftr-295	446	19	determine	determine	VERB
ftr-295	446	20	and	and	CCONJ
ftr-295	446	21	enforce	enforce	VERB
ftr-295	446	22	policy	policy	NOUN
ftr-295	446	23	necessitate	necessitate	ADJ
ftr-295	446	24	the	the	DET
ftr-295	446	25	creation	creation	NOUN
ftr-295	446	26	of	of	ADP
ftr-295	446	27	global	global	ADJ
ftr-295	446	28	governance	governance	NOUN
ftr-295	446	29	forums	forum	NOUN
ftr-295	446	30	that	that	PRON
ftr-295	446	31	bring	bring	VERB
ftr-295	446	32	various	various	ADJ
ftr-295	446	33	stakeholders	stakeholder	NOUN
ftr-295	446	34	together	together	ADV
ftr-295	446	35	to	to	PART
ftr-295	446	36	coordinate	coordinate	VERB
ftr-295	446	37	policies	policy	NOUN
ftr-295	446	38	.	.	PUNCT
ftr-295	447	1	68	68	NUM
ftr-295	447	2	this	this	PRON
ftr-295	447	3	is	be	AUX
ftr-295	447	4	the	the	DET
ftr-295	447	5	essence	essence	NOUN
ftr-295	447	6	of	of	ADP
ftr-295	447	7	the	the	DET
ftr-295	447	8	proposal	proposal	NOUN
ftr-295	447	9	advanced	advance	VERB
ftr-295	447	10	by	by	ADP
ftr-295	447	11	this	this	DET
ftr-295	447	12	paper	paper	NOUN
ftr-295	447	13	.	.	PUNCT
ftr-295	448	1	the	the	DET
ftr-295	448	2	creation	creation	NOUN
ftr-295	448	3	of	of	ADP
ftr-295	448	4	the	the	DET
ftr-295	448	5	tcf	tcf	PROPN
ftr-295	448	6	would	would	AUX
ftr-295	448	7	fill	fill	VERB
ftr-295	448	8	a	a	DET
ftr-295	448	9	gap	gap	NOUN
ftr-295	448	10	in	in	ADP
ftr-295	448	11	the	the	DET
ftr-295	448	12	scheme	scheme	NOUN
ftr-295	448	13	of	of	ADP
ftr-295	448	14	international	international	ADJ
ftr-295	448	15	tax	tax	NOUN
ftr-295	448	16	policy	policy	NOUN
ftr-295	448	17	-	-	PUNCT
ftr-295	448	18	making	making	NOUN
ftr-295	448	19	by	by	ADP
ftr-295	448	20	providing	provide	VERB
ftr-295	448	21	a	a	DET
ftr-295	448	22	setting	setting	NOUN
ftr-295	448	23	in	in	ADP
ftr-295	448	24	which	which	PRON
ftr-295	448	25	similarly	similarly	ADV
ftr-295	448	26	minded	minded	ADJ
ftr-295	448	27	stakeholders	stakeholder	NOUN
ftr-295	448	28	could	could	AUX
ftr-295	448	29	coordinate	coordinate	VERB
ftr-295	448	30	their	their	PRON
ftr-295	448	31	policies	policy	NOUN
ftr-295	448	32	.	.	PUNCT
ftr-295	449	1	69	69	NUM
ftr-295	450	1	this	this	DET
ftr-295	450	2	proposed	propose	VERB
ftr-295	450	3	tcf	tcf	PROPN
ftr-295	450	4	would	would	AUX
ftr-295	450	5	be	be	AUX
ftr-295	450	6	modeled	model	VERB
ftr-295	450	7	around	around	ADV
ftr-295	450	8	,	,	PUNCT
ftr-295	450	9	but	but	CCONJ
ftr-295	450	10	not	not	PART
ftr-295	450	11	identical	identical	ADJ
ftr-295	450	12	to	to	ADP
ftr-295	450	13	,	,	PUNCT
ftr-295	450	14	what	what	PRON
ftr-295	450	15	is	be	AUX
ftr-295	450	16	known	know	VERB
ftr-295	450	17	as	as	ADP
ftr-295	450	18	a	a	DET
ftr-295	450	19	‘	'	PUNCT
ftr-295	450	20	like	like	ADJ
ftr-295	450	21	minded	minded	ADJ
ftr-295	450	22	group	group	NOUN
ftr-295	450	23	’	'	PUNCT
ftr-295	451	1	[	[	X
ftr-295	451	2	hereinafter	hereinafter	NOUN
ftr-295	451	3	“	"	PUNCT
ftr-295	451	4	lmg	lmg	PROPN
ftr-295	451	5	”	"	PUNCT
ftr-295	451	6	]	]	PUNCT
ftr-295	451	7	of	of	ADP
ftr-295	451	8	states	state	NOUN
ftr-295	451	9	,	,	PUNCT
ftr-295	451	10	which	which	PRON
ftr-295	451	11	is	be	AUX
ftr-295	451	12	a	a	DET
ftr-295	451	13	common	common	ADJ
ftr-295	451	14	practice	practice	NOUN
ftr-295	451	15	in	in	ADP
ftr-295	451	16	many	many	ADJ
ftr-295	451	17	international	international	ADJ
ftr-295	451	18	organizations	organization	NOUN
ftr-295	451	19	,	,	PUNCT
ftr-295	451	20	especially	especially	ADV
ftr-295	451	21	the	the	DET
ftr-295	451	22	un	un	PROPN
ftr-295	451	23	.	.	PUNCT
ftr-295	452	1	an	an	DET
ftr-295	452	2	lmg	lmg	NOUN
ftr-295	452	3	is	be	AUX
ftr-295	452	4	a	a	DET
ftr-295	452	5	noninstitutionalized	noninstitutionalize	VERB
ftr-295	452	6	,	,	PUNCT
ftr-295	452	7	informal	informal	ADJ
ftr-295	452	8	gathering	gathering	NOUN
ftr-295	452	9	of	of	ADP
ftr-295	452	10	states	state	NOUN
ftr-295	452	11	sharing	share	VERB
ftr-295	452	12	similar	similar	ADJ
ftr-295	452	13	interests	interest	NOUN
ftr-295	452	14	regarding	regard	VERB
ftr-295	452	15	a	a	DET
ftr-295	452	16	specific	specific	ADJ
ftr-295	452	17	matter	matter	NOUN
ftr-295	452	18	.	.	PUNCT
ftr-295	453	1	70	70	NUM
ftr-295	454	1	the	the	DET
ftr-295	454	2	practice	practice	NOUN
ftr-295	454	3	in	in	ADP
ftr-295	454	4	many	many	ADJ
ftr-295	454	5	international	international	ADJ
ftr-295	454	6	organizations	organization	NOUN
ftr-295	454	7	is	be	AUX
ftr-295	454	8	that	that	SCONJ
ftr-295	454	9	delegations	delegation	NOUN
ftr-295	454	10	of	of	ADP
ftr-295	454	11	the	the	DET
ftr-295	454	12	member	member	NOUN
ftr-295	454	13	countries	country	NOUN
ftr-295	454	14	meet	meet	VERB
ftr-295	454	15	to	to	PART
ftr-295	454	16	agree	agree	VERB
ftr-295	454	17	on	on	ADP
ftr-295	454	18	common	common	ADJ
ftr-295	454	19	positions	position	NOUN
ftr-295	454	20	that	that	PRON
ftr-295	454	21	satisfy	satisfy	VERB
ftr-295	454	22	their	their	PRON
ftr-295	454	23	interests	interest	NOUN
ftr-295	454	24	in	in	ADP
ftr-295	454	25	order	order	NOUN
ftr-295	454	26	to	to	PART
ftr-295	454	27	create	create	VERB
ftr-295	454	28	a	a	DET
ftr-295	454	29	negotiating	negotiate	VERB
ftr-295	454	30	bloc	bloc	NOUN
ftr-295	454	31	in	in	ADP
ftr-295	454	32	international	international	ADJ
ftr-295	454	33	meetings	meeting	NOUN
ftr-295	454	34	or	or	CCONJ
ftr-295	454	35	conferences	conference	NOUN
ftr-295	454	36	.	.	PUNCT
ftr-295	455	1	the	the	DET
ftr-295	455	2	un	un	PROPN
ftr-295	455	3	has	have	AUX
ftr-295	455	4	established	establish	VERB
ftr-295	455	5	such	such	ADJ
ftr-295	455	6	lmgs	lmgs	NOUN
ftr-295	455	7	in	in	ADP
ftr-295	455	8	numerous	numerous	ADJ
ftr-295	455	9	settings	setting	NOUN
ftr-295	455	10	,	,	PUNCT
ftr-295	455	11	including	include	VERB
ftr-295	455	12	the	the	DET
ftr-295	455	13	six	six	NUM
ftr-295	455	14	main	main	ADJ
ftr-295	455	15	committees	committee	NOUN
ftr-295	455	16	of	of	ADP
ftr-295	455	17	the	the	DET
ftr-295	455	18	un	un	PROPN
ftr-295	455	19	general	general	PROPN
ftr-295	455	20	assembly	assembly	PROPN
ftr-295	455	21	in	in	ADP
ftr-295	455	22	new	new	PROPN
ftr-295	455	23	york	york	PROPN
ftr-295	455	24	,	,	PUNCT
ftr-295	455	25	71	71	NUM
ftr-295	455	26	the	the	DET
ftr-295	455	27	un	un	PROPN
ftr-295	455	28	human	human	PROPN
ftr-295	455	29	rights	rights	PROPN
ftr-295	455	30	council	council	PROPN
ftr-295	455	31	in	in	ADP
ftr-295	455	32	geneva	geneva	PROPN
ftr-295	455	33	,	,	PUNCT
ftr-295	455	34	72	72	NUM
ftr-295	455	35	un	un	PROPN
ftr-295	455	36	specialized	specialized	PROPN
ftr-295	455	37	agencies	agency	NOUN
ftr-295	455	38	,	,	PUNCT
ftr-295	455	39	the	the	DET
ftr-295	455	40	wto	wto	PROPN
ftr-295	455	41	,	,	PUNCT
ftr-295	455	42	73	73	NUM
ftr-295	455	43	international	international	ADJ
ftr-295	455	44	environmental	environmental	ADJ
ftr-295	455	45	law	law	NOUN
ftr-295	455	46	and	and	CCONJ
ftr-295	455	47	policy	policy	NOUN
ftr-295	455	48	forums	forum	NOUN
ftr-295	455	49	,	,	PUNCT
ftr-295	455	50	74	74	NUM
ftr-295	455	51	and	and	CCONJ
ftr-295	455	52	even	even	ADV
ftr-295	455	53	within	within	ADP
ftr-295	455	54	the	the	DET
ftr-295	455	55	osce	osce	PROPN
ftr-295	455	56	.	.	PUNCT
ftr-295	456	1	75	75	NUM
ftr-295	456	2	68	68	NUM
ftr-295	456	3	.	.	PUNCT
ftr-295	457	1	see	see	VERB
ftr-295	457	2	john	john	PROPN
ftr-295	457	3	g.	g.	PROPN
ftr-295	457	4	ruggie	ruggie	PROPN
ftr-295	457	5	,	,	PUNCT
ftr-295	457	6	reconstituting	reconstitute	VERB
ftr-295	457	7	the	the	DET
ftr-295	457	8	global	global	ADJ
ftr-295	457	9	public	public	ADJ
ftr-295	457	10	domain	domain	NOUN
ftr-295	457	11	—	—	PUNCT
ftr-295	457	12	issues	issue	NOUN
ftr-295	457	13	,	,	PUNCT
ftr-295	457	14	actors	actor	NOUN
ftr-295	457	15	,	,	PUNCT
ftr-295	457	16	and	and	CCONJ
ftr-295	457	17	practices	practice	NOUN
ftr-295	457	18	,	,	PUNCT
ftr-295	457	19	10:4	10:4	NUM
ftr-295	457	20	euro	euro	NOUN
ftr-295	457	21	.	.	PUNCT
ftr-295	458	1	j.	j.	PROPN
ftr-295	458	2	int’l	int’l	PROPN
ftr-295	458	3	rel	rel	PROPN
ftr-295	458	4	.	.	PUNCT
ftr-295	459	1	499–531	499–531	NUM
ftr-295	459	2	(	(	PUNCT
ftr-295	459	3	2004	2004	NUM
ftr-295	459	4	)	)	PUNCT
ftr-295	459	5	.	.	PUNCT
ftr-295	460	1	69	69	NUM
ftr-295	460	2	.	.	PUNCT
ftr-295	461	1	see	see	VERB
ftr-295	461	2	h.	h.	PROPN
ftr-295	461	3	david	david	PROPN
ftr-295	461	4	rosenbloom	rosenbloom	PROPN
ftr-295	461	5	,	,	PUNCT
ftr-295	461	6	international	international	ADJ
ftr-295	461	7	tax	tax	NOUN
ftr-295	461	8	policy	policy	NOUN
ftr-295	461	9	:	:	PUNCT
ftr-295	461	10	a	a	DET
ftr-295	461	11	current	current	ADJ
ftr-295	461	12	view	view	NOUN
ftr-295	461	13	from	from	ADP
ftr-295	461	14	the	the	DET
ftr-295	461	15	united	united	PROPN
ftr-295	461	16	states	states	PROPN
ftr-295	461	17	,	,	PUNCT
ftr-295	461	18	41:3	41:3	NUM
ftr-295	461	19	australian	australian	ADJ
ftr-295	461	20	tax	tax	NOUN
ftr-295	461	21	rev	rev	X
ftr-295	461	22	.	.	PROPN
ftr-295	461	23	133–35	133–35	NUM
ftr-295	461	24	(	(	PUNCT
ftr-295	461	25	2012	2012	NUM
ftr-295	461	26	)	)	PUNCT
ftr-295	461	27	.	.	PUNCT
ftr-295	462	1	70	70	X
ftr-295	462	2	.	.	X
ftr-295	462	3	see	see	VERB
ftr-295	462	4	generally	generally	ADV
ftr-295	462	5	antony	antony	PROPN
ftr-295	462	6	j.	j.	PROPN
ftr-295	462	7	dolman	dolman	PROPN
ftr-295	462	8	,	,	PUNCT
ftr-295	462	9	the	the	DET
ftr-295	462	10	like	like	ADJ
ftr-295	462	11	-	-	PUNCT
ftr-295	462	12	minded	minded	ADJ
ftr-295	462	13	countries	country	NOUN
ftr-295	462	14	and	and	CCONJ
ftr-295	462	15	the	the	DET
ftr-295	462	16	new	new	ADJ
ftr-295	462	17	international	international	ADJ
ftr-295	462	18	order	order	NOUN
ftr-295	462	19	:	:	PUNCT
ftr-295	462	20	past	past	ADJ
ftr-295	462	21	,	,	PUNCT
ftr-295	462	22	present	present	ADJ
ftr-295	462	23	and	and	CCONJ
ftr-295	462	24	future	future	ADJ
ftr-295	462	25	prospects	prospect	NOUN
ftr-295	462	26	,	,	PUNCT
ftr-295	462	27	14	14	NUM
ftr-295	462	28	cooperation	cooperation	NOUN
ftr-295	462	29	and	and	CCONJ
ftr-295	462	30	conflict	conflict	NOUN
ftr-295	462	31	57	57	NUM
ftr-295	462	32	(	(	PUNCT
ftr-295	462	33	1979	1979	NUM
ftr-295	462	34	)	)	PUNCT
ftr-295	462	35	.	.	PUNCT
ftr-295	463	1	71	71	NUM
ftr-295	463	2	.	.	PUNCT
ftr-295	464	1	the	the	DET
ftr-295	464	2	six	six	NUM
ftr-295	464	3	main	main	ADJ
ftr-295	464	4	committees	committee	NOUN
ftr-295	464	5	are	be	AUX
ftr-295	464	6	first	first	ADJ
ftr-295	464	7	committee	committee	NOUN
ftr-295	464	8	:	:	PUNCT
ftr-295	464	9	disarmament	disarmament	NOUN
ftr-295	464	10	and	and	CCONJ
ftr-295	464	11	international	international	ADJ
ftr-295	464	12	security	security	NOUN
ftr-295	464	13	committee	committee	NOUN
ftr-295	464	14	;	;	PUNCT
ftr-295	464	15	second	second	ADJ
ftr-295	464	16	committee	committee	NOUN
ftr-295	464	17	:	:	PUNCT
ftr-295	464	18	economic	economic	ADJ
ftr-295	464	19	and	and	CCONJ
ftr-295	464	20	financial	financial	ADJ
ftr-295	464	21	committee	committee	NOUN
ftr-295	464	22	;	;	PUNCT
ftr-295	464	23	third	third	ADJ
ftr-295	464	24	committee	committee	NOUN
ftr-295	464	25	:	:	PUNCT
ftr-295	464	26	social	social	ADJ
ftr-295	464	27	,	,	PUNCT
ftr-295	464	28	humanitarian	humanitarian	ADJ
ftr-295	464	29	,	,	PUNCT
ftr-295	464	30	and	and	CCONJ
ftr-295	464	31	cultural	cultural	ADJ
ftr-295	464	32	committee	committee	NOUN
ftr-295	464	33	;	;	PUNCT
ftr-295	464	34	fourth	fourth	ADJ
ftr-295	464	35	committee	committee	NOUN
ftr-295	464	36	:	:	PUNCT
ftr-295	464	37	special	special	ADJ
ftr-295	464	38	political	political	ADJ
ftr-295	464	39	and	and	CCONJ
ftr-295	464	40	decolonization	decolonization	NOUN
ftr-295	464	41	committee	committee	NOUN
ftr-295	464	42	;	;	PUNCT
ftr-295	464	43	fifth	fifth	ADJ
ftr-295	464	44	committee	committee	NOUN
ftr-295	464	45	:	:	PUNCT
ftr-295	464	46	administrative	administrative	ADJ
ftr-295	464	47	and	and	CCONJ
ftr-295	464	48	budgetary	budgetary	ADJ
ftr-295	464	49	committee	committee	NOUN
ftr-295	464	50	;	;	PUNCT
ftr-295	464	51	sixth	sixth	ADJ
ftr-295	464	52	committee	committee	NOUN
ftr-295	464	53	:	:	PUNCT
ftr-295	464	54	legal	legal	ADJ
ftr-295	464	55	committee	committee	NOUN
ftr-295	464	56	.	.	PUNCT
ftr-295	465	1	see	see	VERB
ftr-295	465	2	generally	generally	ADV
ftr-295	465	3	m.	m.	PROPN
ftr-295	465	4	j.	j.	PROPN
ftr-295	465	5	peterson	peterson	PROPN
ftr-295	465	6	,	,	PUNCT
ftr-295	465	7	the	the	DET
ftr-295	465	8	un	un	PROPN
ftr-295	465	9	general	general	PROPN
ftr-295	465	10	assembly	assembly	PROPN
ftr-295	465	11	80	80	NUM
ftr-295	465	12	(	(	PUNCT
ftr-295	465	13	thomas	thomas	PROPN
ftr-295	465	14	g.	g.	PROPN
ftr-295	465	15	weiss	weiss	PROPN
ftr-295	465	16	&	&	CCONJ
ftr-295	465	17	rorden	rorden	PROPN
ftr-295	465	18	wilkinson	wilkinson	PROPN
ftr-295	465	19	eds	eds	PROPN
ftr-295	465	20	.	.	PROPN
ftr-295	465	21	,	,	PUNCT
ftr-295	465	22	1st	1st	NOUN
ftr-295	465	23	.	.	PUNCT
ftr-295	466	1	ed	ed	NOUN
ftr-295	466	2	.	.	PROPN
ftr-295	467	1	2006	2006	NUM
ftr-295	467	2	)	)	PUNCT
ftr-295	467	3	.	.	PUNCT
ftr-295	468	1	72	72	X
ftr-295	468	2	.	.	PUNCT
ftr-295	469	1	see	see	VERB
ftr-295	469	2	philip	philip	PROPN
ftr-295	469	3	alston	alston	PROPN
ftr-295	469	4	,	,	PUNCT
ftr-295	469	5	reconceiving	reconceive	VERB
ftr-295	469	6	the	the	DET
ftr-295	469	7	un	un	PROPN
ftr-295	469	8	human	human	PROPN
ftr-295	469	9	rights	right	NOUN
ftr-295	469	10	regime	regime	NOUN
ftr-295	469	11	:	:	PUNCT
ftr-295	469	12	challenges	challenge	VERB
ftr-295	469	13	confronting	confront	VERB
ftr-295	469	14	the	the	DET
ftr-295	469	15	new	new	ADJ
ftr-295	469	16	un	un	PROPN
ftr-295	469	17	human	human	PROPN
ftr-295	469	18	rights	rights	PROPN
ftr-295	469	19	council	council	PROPN
ftr-295	469	20	,	,	PUNCT
ftr-295	469	21	center	center	NOUN
ftr-295	469	22	for	for	ADP
ftr-295	469	23	human	human	ADJ
ftr-295	469	24	rights	right	NOUN
ftr-295	469	25	and	and	CCONJ
ftr-295	469	26	global	global	ADJ
ftr-295	469	27	justice	justice	NOUN
ftr-295	469	28	,	,	PUNCT
ftr-295	469	29	working	work	VERB
ftr-295	469	30	paper	paper	NOUN
ftr-295	469	31	no	no	INTJ
ftr-295	469	32	.	.	NOUN
ftr-295	469	33	4	4	NUM
ftr-295	469	34	,	,	PUNCT
ftr-295	469	35	(	(	PUNCT
ftr-295	469	36	2006	2006	NUM
ftr-295	469	37	)	)	PUNCT
ftr-295	469	38	,	,	PUNCT
ftr-295	470	1	http://www.chrgj	http://www.chrgj	PROPN
ftr-295	470	2	.	.	PUNCT
ftr-295	470	3	http://www.chrgj.org/publications/docs/wp/wps_nyu%20_chrgj_alston_final	http://www.chrgj.org/publications/docs/wp/wps_nyu%20_chrgj_alston_final	PROPN
ftr-295	470	4	.	.	PUNCT
ftr-295	470	5	pdf	pdf	PROPN
ftr-295	470	6	.	.	PUNCT
ftr-295	471	1	73	73	NUM
ftr-295	471	2	.	.	PUNCT
ftr-295	472	1	see	see	VERB
ftr-295	472	2	john	john	PROPN
ftr-295	472	3	s.	s.	PROPN
ftr-295	472	4	odell	odell	PROPN
ftr-295	472	5	,	,	PUNCT
ftr-295	472	6	introduction	introduction	NOUN
ftr-295	472	7	,	,	PUNCT
ftr-295	472	8	in	in	ADP
ftr-295	472	9	negotiating	negotiate	VERB
ftr-295	472	10	trade	trade	NOUN
ftr-295	472	11	:	:	PUNCT
ftr-295	472	12	developing	develop	VERB
ftr-295	472	13	countries	country	NOUN
ftr-295	472	14	in	in	ADP
ftr-295	472	15	the	the	DET
ftr-295	472	16	wto	wto	PROPN
ftr-295	472	17	and	and	CCONJ
ftr-295	472	18	nafta	nafta	PROPN
ftr-295	472	19	1	1	NUM
ftr-295	472	20	,	,	PUNCT
ftr-295	472	21	17	17	NUM
ftr-295	472	22	(	(	PUNCT
ftr-295	472	23	john	john	PROPN
ftr-295	472	24	s.	s.	PROPN
ftr-295	472	25	odell	odell	PROPN
ftr-295	472	26	ed	ed	PROPN
ftr-295	472	27	.	.	PROPN
ftr-295	472	28	,	,	PUNCT
ftr-295	472	29	cambridge	cambridge	PROPN
ftr-295	472	30	university	university	PROPN
ftr-295	472	31	press	press	NOUN
ftr-295	472	32	,	,	PUNCT
ftr-295	472	33	1st	1st	ADJ
ftr-295	472	34	ed	ed	NOUN
ftr-295	472	35	.	.	PUNCT
ftr-295	472	36	2006	2006	NUM
ftr-295	472	37	)	)	PUNCT
ftr-295	473	1	[	[	X
ftr-295	473	2	hereinafter	hereinafter	NOUN
ftr-295	473	3	negotiating	negotiate	VERB
ftr-295	473	4	trade	trade	NOUN
ftr-295	473	5	]	]	PUNCT
ftr-295	473	6	.	.	PUNCT
ftr-295	474	1	2014	2014	NUM
ftr-295	474	2	]	]	PUNCT
ftr-295	475	1	the	the	DET
ftr-295	475	2	unruly	unruly	ADJ
ftr-295	475	3	world	world	NOUN
ftr-295	475	4	of	of	ADP
ftr-295	475	5	tax	tax	NOUN
ftr-295	475	6	79	79	NUM
ftr-295	475	7	an	an	DET
ftr-295	475	8	lmg	lmg	NOUN
ftr-295	475	9	has	have	VERB
ftr-295	475	10	no	no	DET
ftr-295	475	11	permanent	permanent	ADJ
ftr-295	475	12	premises	premise	NOUN
ftr-295	475	13	,	,	PUNCT
ftr-295	475	14	no	no	DET
ftr-295	475	15	secretariat	secretariat	NOUN
ftr-295	475	16	or	or	CCONJ
ftr-295	475	17	staff	staff	NOUN
ftr-295	475	18	,	,	PUNCT
ftr-295	475	19	and	and	CCONJ
ftr-295	475	20	is	be	AUX
ftr-295	475	21	not	not	PART
ftr-295	475	22	established	establish	VERB
ftr-295	475	23	pursuant	pursuant	ADV
ftr-295	475	24	to	to	ADP
ftr-295	475	25	a	a	DET
ftr-295	475	26	treaty	treaty	NOUN
ftr-295	475	27	or	or	CCONJ
ftr-295	475	28	a	a	DET
ftr-295	475	29	legally	legally	ADV
ftr-295	475	30	binding	binding	ADJ
ftr-295	475	31	instrument	instrument	NOUN
ftr-295	475	32	.	.	PUNCT
ftr-295	476	1	in	in	ADP
ftr-295	476	2	most	most	ADJ
ftr-295	476	3	cases	case	NOUN
ftr-295	476	4	,	,	PUNCT
ftr-295	476	5	the	the	DET
ftr-295	476	6	presidency	presidency	NOUN
ftr-295	476	7	of	of	ADP
ftr-295	476	8	an	an	DET
ftr-295	476	9	lmg	lmg	NOUN
ftr-295	476	10	rotates	rotate	VERB
ftr-295	476	11	among	among	ADP
ftr-295	476	12	member	member	NOUN
ftr-295	476	13	states	state	NOUN
ftr-295	476	14	.	.	PUNCT
ftr-295	477	1	in	in	ADP
ftr-295	477	2	cases	case	NOUN
ftr-295	477	3	where	where	SCONJ
ftr-295	477	4	the	the	DET
ftr-295	477	5	lmg	lmg	NOUN
ftr-295	477	6	does	do	AUX
ftr-295	477	7	not	not	PART
ftr-295	477	8	fall	fall	VERB
ftr-295	477	9	within	within	ADP
ftr-295	477	10	the	the	DET
ftr-295	477	11	framework	framework	NOUN
ftr-295	477	12	of	of	ADP
ftr-295	477	13	an	an	DET
ftr-295	477	14	international	international	ADJ
ftr-295	477	15	organization	organization	NOUN
ftr-295	477	16	such	such	ADJ
ftr-295	477	17	as	as	ADP
ftr-295	477	18	the	the	DET
ftr-295	477	19	un	un	PROPN
ftr-295	477	20	,	,	PUNCT
ftr-295	477	21	the	the	DET
ftr-295	477	22	presiding	preside	VERB
ftr-295	477	23	state	state	NOUN
ftr-295	477	24	would	would	AUX
ftr-295	477	25	provide	provide	VERB
ftr-295	477	26	secretarial	secretarial	ADJ
ftr-295	477	27	services	service	NOUN
ftr-295	477	28	and	and	CCONJ
ftr-295	477	29	background	background	NOUN
ftr-295	477	30	papers	paper	NOUN
ftr-295	477	31	for	for	ADP
ftr-295	477	32	the	the	DET
ftr-295	477	33	group	group	NOUN
ftr-295	477	34	’s	’s	PART
ftr-295	477	35	meetings	meeting	NOUN
ftr-295	477	36	,	,	PUNCT
ftr-295	477	37	lead	lead	VERB
ftr-295	477	38	discussions	discussion	NOUN
ftr-295	477	39	,	,	PUNCT
ftr-295	477	40	facilitate	facilitate	VERB
ftr-295	477	41	debates	debate	NOUN
ftr-295	477	42	,	,	PUNCT
ftr-295	477	43	and	and	CCONJ
ftr-295	477	44	speak	speak	VERB
ftr-295	477	45	and	and	CCONJ
ftr-295	477	46	negotiate	negotiate	VERB
ftr-295	477	47	on	on	ADP
ftr-295	477	48	behalf	behalf	NOUN
ftr-295	477	49	of	of	ADP
ftr-295	477	50	the	the	DET
ftr-295	477	51	group	group	NOUN
ftr-295	477	52	in	in	ADP
ftr-295	477	53	other	other	ADJ
ftr-295	477	54	forums	forum	NOUN
ftr-295	477	55	.	.	PUNCT
ftr-295	478	1	the	the	DET
ftr-295	478	2	principal	principal	ADJ
ftr-295	478	3	advantage	advantage	NOUN
ftr-295	478	4	of	of	ADP
ftr-295	478	5	an	an	DET
ftr-295	478	6	lmg	lmg	NOUN
ftr-295	478	7	lies	lie	VERB
ftr-295	478	8	in	in	ADP
ftr-295	478	9	its	its	PRON
ftr-295	478	10	flexibility	flexibility	NOUN
ftr-295	478	11	.	.	PUNCT
ftr-295	479	1	it	it	PRON
ftr-295	479	2	allows	allow	VERB
ftr-295	479	3	states	state	NOUN
ftr-295	479	4	with	with	ADP
ftr-295	479	5	different	different	ADJ
ftr-295	479	6	views	view	NOUN
ftr-295	479	7	on	on	ADP
ftr-295	479	8	policy	policy	NOUN
ftr-295	479	9	areas	area	NOUN
ftr-295	479	10	generally	generally	ADV
ftr-295	479	11	to	to	PART
ftr-295	479	12	cooperate	cooperate	VERB
ftr-295	479	13	on	on	ADP
ftr-295	479	14	specific	specific	ADJ
ftr-295	479	15	matters	matter	NOUN
ftr-295	479	16	on	on	ADP
ftr-295	479	17	which	which	PRON
ftr-295	479	18	their	their	PRON
ftr-295	479	19	interests	interest	NOUN
ftr-295	479	20	converge	converge	VERB
ftr-295	479	21	.	.	PUNCT
ftr-295	480	1	this	this	PRON
ftr-295	480	2	means	mean	VERB
ftr-295	480	3	that	that	SCONJ
ftr-295	480	4	an	an	DET
ftr-295	480	5	lmg	lmg	NOUN
ftr-295	480	6	offers	offer	VERB
ftr-295	480	7	countries	country	NOUN
ftr-295	480	8	the	the	DET
ftr-295	480	9	opportunity	opportunity	NOUN
ftr-295	480	10	to	to	PART
ftr-295	480	11	achieve	achieve	VERB
ftr-295	480	12	policy	policy	NOUN
ftr-295	480	13	objectives	objective	NOUN
ftr-295	480	14	without	without	ADP
ftr-295	480	15	having	have	VERB
ftr-295	480	16	to	to	PART
ftr-295	480	17	overcome	overcome	VERB
ftr-295	480	18	the	the	DET
ftr-295	480	19	hurdles	hurdle	NOUN
ftr-295	480	20	created	create	VERB
ftr-295	480	21	by	by	ADP
ftr-295	480	22	their	their	PRON
ftr-295	480	23	differences	difference	NOUN
ftr-295	480	24	in	in	ADP
ftr-295	480	25	views	view	NOUN
ftr-295	480	26	on	on	ADP
ftr-295	480	27	distinct	distinct	ADJ
ftr-295	480	28	policy	policy	NOUN
ftr-295	480	29	areas	area	NOUN
ftr-295	480	30	.	.	PUNCT
ftr-295	481	1	for	for	ADP
ftr-295	481	2	example	example	NOUN
ftr-295	481	3	,	,	PUNCT
ftr-295	481	4	india	india	PROPN
ftr-295	481	5	and	and	CCONJ
ftr-295	481	6	pakistan	pakistan	PROPN
ftr-295	481	7	,	,	PUNCT
ftr-295	481	8	hardly	hardly	ADV
ftr-295	481	9	political	political	ADJ
ftr-295	481	10	allies	ally	NOUN
ftr-295	481	11	,	,	PUNCT
ftr-295	481	12	were	be	AUX
ftr-295	481	13	members	member	NOUN
ftr-295	481	14	of	of	ADP
ftr-295	481	15	an	an	DET
ftr-295	481	16	influential	influential	ADJ
ftr-295	481	17	lmg	lmg	NOUN
ftr-295	481	18	during	during	ADP
ftr-295	481	19	the	the	DET
ftr-295	481	20	uruguay	uruguay	NOUN
ftr-295	481	21	round	round	NOUN
ftr-295	481	22	of	of	ADP
ftr-295	481	23	negotiations	negotiation	NOUN
ftr-295	481	24	that	that	PRON
ftr-295	481	25	led	lead	VERB
ftr-295	481	26	to	to	ADP
ftr-295	481	27	the	the	DET
ftr-295	481	28	establishment	establishment	NOUN
ftr-295	481	29	of	of	ADP
ftr-295	481	30	the	the	DET
ftr-295	481	31	wto	wto	PROPN
ftr-295	481	32	.	.	PUNCT
ftr-295	482	1	76	76	NUM
ftr-295	482	2	furthermore	furthermore	ADV
ftr-295	482	3	,	,	PUNCT
ftr-295	482	4	the	the	DET
ftr-295	482	5	lmg	lmg	NOUN
ftr-295	482	6	model	model	NOUN
ftr-295	482	7	does	do	AUX
ftr-295	482	8	not	not	PART
ftr-295	482	9	require	require	VERB
ftr-295	482	10	permanent	permanent	ADJ
ftr-295	482	11	membership	membership	NOUN
ftr-295	482	12	.	.	PUNCT
ftr-295	483	1	77	77	NUM
ftr-295	483	2	whenever	whenever	SCONJ
ftr-295	483	3	a	a	DET
ftr-295	483	4	state	state	NOUN
ftr-295	483	5	concludes	conclude	VERB
ftr-295	483	6	that	that	SCONJ
ftr-295	483	7	its	its	PRON
ftr-295	483	8	interests	interest	NOUN
ftr-295	483	9	are	be	AUX
ftr-295	483	10	no	no	ADV
ftr-295	483	11	longer	long	ADV
ftr-295	483	12	served	serve	VERB
ftr-295	483	13	by	by	ADP
ftr-295	483	14	membership	membership	NOUN
ftr-295	483	15	in	in	ADP
ftr-295	483	16	the	the	DET
ftr-295	483	17	lmg	lmg	NOUN
ftr-295	483	18	,	,	PUNCT
ftr-295	483	19	it	it	PRON
ftr-295	483	20	may	may	AUX
ftr-295	483	21	simply	simply	ADV
ftr-295	483	22	terminate	terminate	VERB
ftr-295	483	23	its	its	PRON
ftr-295	483	24	participation	participation	NOUN
ftr-295	483	25	.	.	PUNCT
ftr-295	484	1	this	this	PRON
ftr-295	484	2	presents	present	VERB
ftr-295	484	3	a	a	DET
ftr-295	484	4	much	much	ADV
ftr-295	484	5	lower	low	ADJ
ftr-295	484	6	political	political	ADJ
ftr-295	484	7	cost	cost	NOUN
ftr-295	484	8	than	than	ADP
ftr-295	484	9	formally	formally	ADV
ftr-295	484	10	withdrawing	withdraw	VERB
ftr-295	484	11	from	from	ADP
ftr-295	484	12	an	an	DET
ftr-295	484	13	international	international	ADJ
ftr-295	484	14	organization	organization	NOUN
ftr-295	484	15	.	.	PUNCT
ftr-295	485	1	membership	membership	NOUN
ftr-295	485	2	in	in	ADP
ftr-295	485	3	lmgs	lmgs	PROPN
ftr-295	485	4	is	be	AUX
ftr-295	485	5	usually	usually	ADV
ftr-295	485	6	open	open	ADJ
ftr-295	485	7	to	to	ADP
ftr-295	485	8	states	state	NOUN
ftr-295	485	9	that	that	PRON
ftr-295	485	10	believe	believe	VERB
ftr-295	485	11	their	their	PRON
ftr-295	485	12	interests	interest	NOUN
ftr-295	485	13	are	be	AUX
ftr-295	485	14	identical	identical	ADJ
ftr-295	485	15	to	to	ADP
ftr-295	485	16	those	those	PRON
ftr-295	485	17	of	of	ADP
ftr-295	485	18	other	other	ADJ
ftr-295	485	19	participating	participate	VERB
ftr-295	485	20	74	74	NUM
ftr-295	485	21	.	.	PUNCT
ftr-295	486	1	see	see	VERB
ftr-295	486	2	fen	fen	PROPN
ftr-295	486	3	osler	osler	PROPN
ftr-295	486	4	hampson	hampson	PROPN
ftr-295	486	5	,	,	PUNCT
ftr-295	486	6	climate	climate	NOUN
ftr-295	486	7	change	change	NOUN
ftr-295	486	8	:	:	PUNCT
ftr-295	486	9	building	build	VERB
ftr-295	486	10	international	international	ADJ
ftr-295	486	11	coalitions	coalition	NOUN
ftr-295	486	12	of	of	ADP
ftr-295	486	13	the	the	DET
ftr-295	486	14	like	like	ADJ
ftr-295	486	15	-	-	PUNCT
ftr-295	486	16	minded	minded	ADJ
ftr-295	486	17	,	,	PUNCT
ftr-295	486	18	45	45	NUM
ftr-295	486	19	int’l	int’l	NOUN
ftr-295	486	20	j.	j.	PROPN
ftr-295	486	21	36	36	NUM
ftr-295	486	22	(	(	PUNCT
ftr-295	486	23	1989	1989	NUM
ftr-295	486	24	)	)	PUNCT
ftr-295	486	25	.	.	PUNCT
ftr-295	487	1	see	see	VERB
ftr-295	487	2	also	also	ADV
ftr-295	487	3	john	john	PROPN
ftr-295	487	4	s.	s.	PROPN
ftr-295	487	5	odell	odell	PROPN
ftr-295	487	6	&	&	CCONJ
ftr-295	487	7	amrita	amrita	PROPN
ftr-295	487	8	narlikar	narlikar	PROPN
ftr-295	487	9	,	,	PUNCT
ftr-295	487	10	the	the	DET
ftr-295	487	11	strict	strict	ADJ
ftr-295	487	12	distributive	distributive	ADJ
ftr-295	487	13	strategy	strategy	NOUN
ftr-295	487	14	for	for	ADP
ftr-295	487	15	a	a	DET
ftr-295	487	16	bargaining	bargaining	NOUN
ftr-295	487	17	coalition	coalition	NOUN
ftr-295	487	18	:	:	PUNCT
ftr-295	487	19	the	the	DET
ftr-295	487	20	like	like	INTJ
ftr-295	487	21	minded	minded	ADJ
ftr-295	487	22	group	group	NOUN
ftr-295	487	23	in	in	ADP
ftr-295	487	24	the	the	DET
ftr-295	487	25	world	world	NOUN
ftr-295	487	26	trade	trade	NOUN
ftr-295	487	27	organization	organization	NOUN
ftr-295	487	28	,	,	PUNCT
ftr-295	487	29	1998	1998	NUM
ftr-295	487	30	-	-	SYM
ftr-295	487	31	2001	2001	NUM
ftr-295	487	32	in	in	ADP
ftr-295	487	33	negotiating	negotiate	VERB
ftr-295	487	34	trade	trade	NOUN
ftr-295	487	35	,	,	PUNCT
ftr-295	487	36	supra	supra	PROPN
ftr-295	487	37	note	note	NOUN
ftr-295	487	38	73	73	NUM
ftr-295	487	39	,	,	PUNCT
ftr-295	487	40	at	at	ADP
ftr-295	487	41	115–144	115–144	PROPN
ftr-295	487	42	(	(	PUNCT
ftr-295	487	43	prepared	prepare	VERB
ftr-295	487	44	for	for	ADP
ftr-295	487	45	the	the	DET
ftr-295	487	46	conference	conference	NOUN
ftr-295	487	47	on	on	ADP
ftr-295	487	48	developing	develop	VERB
ftr-295	487	49	countries	country	NOUN
ftr-295	487	50	and	and	CCONJ
ftr-295	487	51	the	the	DET
ftr-295	487	52	trace	trace	NOUN
ftr-295	487	53	negotiation	negotiation	NOUN
ftr-295	487	54	process	process	NOUN
ftr-295	487	55	,	,	PUNCT
ftr-295	487	56	unctad	unctad	PROPN
ftr-295	487	57	,	,	PUNCT
ftr-295	487	58	geneva	geneva	PROPN
ftr-295	487	59	)	)	PUNCT
ftr-295	487	60	.	.	PUNCT
ftr-295	488	1	75	75	NUM
ftr-295	488	2	.	.	PUNCT
ftr-295	489	1	see	see	VERB
ftr-295	489	2	generally	generally	ADV
ftr-295	489	3	maria	maria	PROPN
ftr-295	489	4	-	-	PUNCT
ftr-295	489	5	pia	pia	PROPN
ftr-295	489	6	kothbauer	kothbauer	PROPN
ftr-295	489	7	-	-	PUNCT
ftr-295	489	8	liechtenstein	liechtenstein	PROPN
ftr-295	489	9	&	&	CCONJ
ftr-295	489	10	mette	mette	PROPN
ftr-295	489	11	kongshem	kongshem	PROPN
ftr-295	489	12	,	,	PUNCT
ftr-295	489	13	the	the	DET
ftr-295	489	14	group	group	NOUN
ftr-295	489	15	of	of	ADP
ftr-295	489	16	like	like	ADJ
ftr-295	489	17	-	-	PUNCT
ftr-295	489	18	minded	minded	ADJ
ftr-295	489	19	countries	country	NOUN
ftr-295	489	20	within	within	ADP
ftr-295	489	21	the	the	DET
ftr-295	489	22	osce	osce	PROPN
ftr-295	489	23	,	,	PUNCT
ftr-295	489	24	osce	osce	PROPN
ftr-295	489	25	yearbook	yearbook	VERB
ftr-295	489	26	2005	2005	NUM
ftr-295	489	27	at	at	ADP
ftr-295	489	28	89	89	NUM
ftr-295	489	29	(	(	PUNCT
ftr-295	489	30	2005	2005	NUM
ftr-295	489	31	)	)	PUNCT
ftr-295	489	32	,	,	PUNCT
ftr-295	489	33	http://www.core	http://www.core	NOUN
ftr-295	489	34	-	-	PUNCT
ftr-295	489	35	hamburgde	hamburgde	NOUN
ftr-295	489	36	/	/	SYM
ftr-295	489	37	documents	document	NOUN
ftr-295	489	38	/	/	SYM
ftr-295	489	39	yearbook	yearbook	NOUN
ftr-295	489	40	/	/	SYM
ftr-295	489	41	english/05	english/05	PROPN
ftr-295	489	42	/	/	SYM
ftr-295	489	43	kothbauerkon	kothbauerkon	PROPN
ftr-295	489	44	gshem-en.pdf	gshem-en.pdf	NOUN
ftr-295	489	45	.	.	PUNCT
ftr-295	490	1	76	76	NUM
ftr-295	490	2	.	.	PUNCT
ftr-295	491	1	see	see	VERB
ftr-295	491	2	amrita	amrita	PROPN
ftr-295	491	3	narlikar	narlikar	PROPN
ftr-295	491	4	&	&	CCONJ
ftr-295	491	5	diana	diana	PROPN
ftr-295	491	6	tussie	tussie	PROPN
ftr-295	491	7	,	,	PUNCT
ftr-295	491	8	the	the	DET
ftr-295	491	9	g20	g20	NOUN
ftr-295	491	10	at	at	ADP
ftr-295	491	11	the	the	DET
ftr-295	491	12	cancun	cancun	PROPN
ftr-295	491	13	ministerial	ministerial	NOUN
ftr-295	491	14	:	:	PUNCT
ftr-295	491	15	developing	develop	VERB
ftr-295	491	16	countries	country	NOUN
ftr-295	491	17	and	and	CCONJ
ftr-295	491	18	their	their	PRON
ftr-295	491	19	evolving	evolve	VERB
ftr-295	491	20	coalitions	coalition	NOUN
ftr-295	491	21	in	in	ADP
ftr-295	491	22	the	the	DET
ftr-295	491	23	wto	wto	PROPN
ftr-295	491	24	,	,	PUNCT
ftr-295	491	25	27:7	27:7	NUM
ftr-295	491	26	the	the	DET
ftr-295	491	27	world	world	NOUN
ftr-295	491	28	economy	economy	NOUN
ftr-295	491	29	947	947	NUM
ftr-295	491	30	(	(	PUNCT
ftr-295	491	31	2004	2004	NUM
ftr-295	491	32	)	)	PUNCT
ftr-295	491	33	.	.	PUNCT
ftr-295	492	1	77	77	NUM
ftr-295	492	2	.	.	PUNCT
ftr-295	493	1	for	for	ADP
ftr-295	493	2	example	example	NOUN
ftr-295	493	3	,	,	PUNCT
ftr-295	493	4	during	during	ADP
ftr-295	493	5	the	the	DET
ftr-295	493	6	2001	2001	NUM
ftr-295	493	7	doha	doha	PROPN
ftr-295	493	8	round	round	PROPN
ftr-295	493	9	of	of	ADP
ftr-295	493	10	wto	wto	PROPN
ftr-295	493	11	negotiations	negotiation	NOUN
ftr-295	493	12	a	a	DET
ftr-295	493	13	likeminded	likeminded	ADJ
ftr-295	493	14	group	group	NOUN
ftr-295	493	15	of	of	ADP
ftr-295	493	16	countries	country	NOUN
ftr-295	493	17	was	be	AUX
ftr-295	493	18	created	create	VERB
ftr-295	493	19	that	that	PRON
ftr-295	493	20	included	include	VERB
ftr-295	493	21	twelve	twelve	NUM
ftr-295	493	22	countries	country	NOUN
ftr-295	493	23	and	and	CCONJ
ftr-295	493	24	two	two	NUM
ftr-295	493	25	observers	observer	NOUN
ftr-295	493	26	.	.	PUNCT
ftr-295	494	1	the	the	DET
ftr-295	494	2	members	member	NOUN
ftr-295	494	3	included	include	VERB
ftr-295	494	4	india	india	PROPN
ftr-295	494	5	and	and	CCONJ
ftr-295	494	6	cuba	cuba	PROPN
ftr-295	494	7	.	.	PUNCT
ftr-295	495	1	the	the	DET
ftr-295	495	2	fact	fact	NOUN
ftr-295	495	3	that	that	SCONJ
ftr-295	495	4	the	the	DET
ftr-295	495	5	former	former	ADJ
ftr-295	495	6	is	be	AUX
ftr-295	495	7	the	the	DET
ftr-295	495	8	world	world	NOUN
ftr-295	495	9	’s	’s	PART
ftr-295	495	10	largest	large	ADJ
ftr-295	495	11	democracy	democracy	NOUN
ftr-295	495	12	,	,	PUNCT
ftr-295	495	13	while	while	SCONJ
ftr-295	495	14	the	the	DET
ftr-295	495	15	latter	latter	NOUN
ftr-295	495	16	is	be	AUX
ftr-295	495	17	a	a	DET
ftr-295	495	18	communist	communist	ADJ
ftr-295	495	19	state	state	NOUN
ftr-295	495	20	,	,	PUNCT
ftr-295	495	21	demonstrates	demonstrate	VERB
ftr-295	495	22	the	the	DET
ftr-295	495	23	flexibility	flexibility	NOUN
ftr-295	495	24	a	a	DET
ftr-295	495	25	like	like	ADJ
ftr-295	495	26	-	-	PUNCT
ftr-295	495	27	minded	minded	ADJ
ftr-295	495	28	group	group	NOUN
ftr-295	495	29	offers	offer	VERB
ftr-295	495	30	.	.	PUNCT
ftr-295	496	1	see	see	VERB
ftr-295	496	2	amrita	amrita	PROPN
ftr-295	496	3	narlikar	narlikar	PROPN
ftr-295	496	4	,	,	PUNCT
ftr-295	496	5	bargaining	bargain	VERB
ftr-295	496	6	over	over	ADP
ftr-295	496	7	the	the	DET
ftr-295	496	8	doha	doha	PROPN
ftr-295	496	9	development	development	PROPN
ftr-295	496	10	agenda	agenda	PROPN
ftr-295	496	11	:	:	PUNCT
ftr-295	496	12	coalitions	coalition	NOUN
ftr-295	496	13	in	in	ADP
ftr-295	496	14	the	the	DET
ftr-295	496	15	world	world	NOUN
ftr-295	496	16	trade	trade	NOUN
ftr-295	496	17	organization	organization	NOUN
ftr-295	496	18	,	,	PUNCT
ftr-295	496	19	series	series	PROPN
ftr-295	496	20	latin	latin	PROPN
ftr-295	496	21	american	american	PROPN
ftr-295	496	22	trade	trade	PROPN
ftr-295	496	23	network	network	NOUN
ftr-295	496	24	papers	paper	NOUN
ftr-295	496	25	no	no	INTJ
ftr-295	496	26	.	.	PROPN
ftr-295	497	1	34	34	NUM
ftr-295	497	2	(	(	PUNCT
ftr-295	497	3	2005	2005	NUM
ftr-295	497	4	)	)	PUNCT
ftr-295	497	5	.	.	PUNCT
ftr-295	498	1	80	80	NUM
ftr-295	498	2	florida	florida	PROPN
ftr-295	498	3	tax	tax	NOUN
ftr-295	498	4	review	review	NOUN
ftr-295	498	5	[	[	X
ftr-295	498	6	vol	vol	NOUN
ftr-295	498	7	.	.	PUNCT
ftr-295	499	1	15:2	15:2	NUM
ftr-295	499	2	countries	country	NOUN
ftr-295	499	3	.	.	PUNCT
ftr-295	500	1	the	the	DET
ftr-295	500	2	latter	latter	ADJ
ftr-295	500	3	may	may	AUX
ftr-295	500	4	invite	invite	VERB
ftr-295	500	5	a	a	DET
ftr-295	500	6	new	new	ADJ
ftr-295	500	7	member	member	NOUN
ftr-295	500	8	to	to	PART
ftr-295	500	9	attend	attend	VERB
ftr-295	500	10	meetings	meeting	NOUN
ftr-295	500	11	.	.	PUNCT
ftr-295	501	1	thus	thus	ADV
ftr-295	501	2	,	,	PUNCT
ftr-295	501	3	participation	participation	NOUN
ftr-295	501	4	is	be	AUX
ftr-295	501	5	a	a	DET
ftr-295	501	6	low	low	ADJ
ftr-295	501	7	-	-	PUNCT
ftr-295	501	8	key	key	NOUN
ftr-295	501	9	matter	matter	NOUN
ftr-295	501	10	and	and	CCONJ
ftr-295	501	11	very	very	ADV
ftr-295	501	12	flexible	flexible	ADJ
ftr-295	501	13	.	.	PUNCT
ftr-295	502	1	additionally	additionally	ADV
ftr-295	502	2	,	,	PUNCT
ftr-295	502	3	lmgs	lmgs	PROPN
ftr-295	502	4	do	do	AUX
ftr-295	502	5	not	not	PART
ftr-295	502	6	have	have	VERB
ftr-295	502	7	formal	formal	ADJ
ftr-295	502	8	procedures	procedure	NOUN
ftr-295	502	9	and	and	CCONJ
ftr-295	502	10	protocols	protocol	NOUN
ftr-295	502	11	similar	similar	ADJ
ftr-295	502	12	to	to	ADP
ftr-295	502	13	those	those	PRON
ftr-295	502	14	in	in	ADP
ftr-295	502	15	institutionalized	institutionalized	ADJ
ftr-295	502	16	forums	forum	NOUN
ftr-295	502	17	,	,	PUNCT
ftr-295	502	18	meaning	mean	VERB
ftr-295	502	19	that	that	SCONJ
ftr-295	502	20	meetings	meeting	NOUN
ftr-295	502	21	can	can	AUX
ftr-295	502	22	be	be	AUX
ftr-295	502	23	more	more	ADV
ftr-295	502	24	efficient	efficient	ADJ
ftr-295	502	25	and	and	CCONJ
ftr-295	502	26	focus	focus	VERB
ftr-295	502	27	sharply	sharply	ADV
ftr-295	502	28	on	on	ADP
ftr-295	502	29	matters	matter	NOUN
ftr-295	502	30	of	of	ADP
ftr-295	502	31	interest	interest	NOUN
ftr-295	502	32	to	to	ADP
ftr-295	502	33	participants	participant	NOUN
ftr-295	502	34	.	.	PUNCT
ftr-295	503	1	meetings	meeting	NOUN
ftr-295	503	2	of	of	ADP
ftr-295	503	3	the	the	DET
ftr-295	503	4	lmg	lmg	NOUN
ftr-295	503	5	can	can	AUX
ftr-295	503	6	be	be	AUX
ftr-295	503	7	periodic	periodic	ADJ
ftr-295	503	8	,	,	PUNCT
ftr-295	503	9	can	can	AUX
ftr-295	503	10	be	be	AUX
ftr-295	503	11	convened	convene	VERB
ftr-295	503	12	whenever	whenever	SCONJ
ftr-295	503	13	the	the	DET
ftr-295	503	14	need	need	NOUN
ftr-295	503	15	arises	arise	VERB
ftr-295	503	16	,	,	PUNCT
ftr-295	503	17	or	or	CCONJ
ftr-295	503	18	can	can	AUX
ftr-295	503	19	be	be	AUX
ftr-295	503	20	held	hold	VERB
ftr-295	503	21	on	on	ADP
ftr-295	503	22	the	the	DET
ftr-295	503	23	margins	margin	NOUN
ftr-295	503	24	of	of	ADP
ftr-295	503	25	other	other	ADJ
ftr-295	503	26	events	event	NOUN
ftr-295	503	27	.	.	PUNCT
ftr-295	504	1	the	the	DET
ftr-295	504	2	fact	fact	NOUN
ftr-295	504	3	that	that	SCONJ
ftr-295	504	4	these	these	PRON
ftr-295	504	5	are	be	AUX
ftr-295	504	6	informal	informal	ADJ
ftr-295	504	7	forums	forum	NOUN
ftr-295	504	8	means	mean	VERB
ftr-295	504	9	there	there	PRON
ftr-295	504	10	is	be	VERB
ftr-295	504	11	no	no	DET
ftr-295	504	12	obligation	obligation	NOUN
ftr-295	504	13	for	for	SCONJ
ftr-295	504	14	any	any	DET
ftr-295	504	15	particular	particular	ADJ
ftr-295	504	16	member	member	NOUN
ftr-295	504	17	country	country	NOUN
ftr-295	504	18	to	to	PART
ftr-295	504	19	meet	meet	VERB
ftr-295	504	20	.	.	PUNCT
ftr-295	505	1	this	this	PRON
ftr-295	505	2	is	be	AUX
ftr-295	505	3	distinguishable	distinguishable	ADJ
ftr-295	505	4	from	from	ADP
ftr-295	505	5	other	other	ADJ
ftr-295	505	6	institutions	institution	NOUN
ftr-295	505	7	that	that	PRON
ftr-295	505	8	require	require	VERB
ftr-295	505	9	members	member	NOUN
ftr-295	505	10	to	to	PART
ftr-295	505	11	meet	meet	VERB
ftr-295	505	12	regularly	regularly	ADV
ftr-295	505	13	,	,	PUNCT
ftr-295	505	14	even	even	ADV
ftr-295	505	15	if	if	SCONJ
ftr-295	505	16	there	there	PRON
ftr-295	505	17	is	be	VERB
ftr-295	505	18	no	no	DET
ftr-295	505	19	urgent	urgent	ADJ
ftr-295	505	20	need	need	NOUN
ftr-295	505	21	.	.	PUNCT
ftr-295	506	1	finally	finally	ADV
ftr-295	506	2	,	,	PUNCT
ftr-295	506	3	lmgs	lmgs	PROPN
ftr-295	506	4	are	be	AUX
ftr-295	506	5	essentially	essentially	ADV
ftr-295	506	6	a	a	DET
ftr-295	506	7	negotiating	negotiate	VERB
ftr-295	506	8	bloc	bloc	NOUN
ftr-295	506	9	.	.	PUNCT
ftr-295	507	1	members	member	NOUN
ftr-295	507	2	of	of	ADP
ftr-295	507	3	these	these	DET
ftr-295	507	4	groups	group	NOUN
ftr-295	507	5	may	may	AUX
ftr-295	507	6	agree	agree	VERB
ftr-295	507	7	on	on	ADP
ftr-295	507	8	a	a	DET
ftr-295	507	9	joint	joint	ADJ
ftr-295	507	10	position	position	NOUN
ftr-295	507	11	that	that	PRON
ftr-295	507	12	reflects	reflect	VERB
ftr-295	507	13	their	their	PRON
ftr-295	507	14	common	common	ADJ
ftr-295	507	15	interests	interest	NOUN
ftr-295	507	16	and	and	CCONJ
ftr-295	507	17	present	present	VERB
ftr-295	507	18	a	a	DET
ftr-295	507	19	common	common	ADJ
ftr-295	507	20	policy	policy	NOUN
ftr-295	507	21	during	during	ADP
ftr-295	507	22	meetings	meeting	NOUN
ftr-295	507	23	of	of	ADP
ftr-295	507	24	international	international	ADJ
ftr-295	507	25	organizations	organization	NOUN
ftr-295	507	26	.	.	PUNCT
ftr-295	508	1	as	as	SCONJ
ftr-295	508	2	numbers	number	NOUN
ftr-295	508	3	bring	bring	VERB
ftr-295	508	4	influence	influence	NOUN
ftr-295	508	5	,	,	PUNCT
ftr-295	508	6	an	an	DET
ftr-295	508	7	lmg	lmg	NOUN
ftr-295	508	8	provides	provide	VERB
ftr-295	508	9	a	a	DET
ftr-295	508	10	useful	useful	ADJ
ftr-295	508	11	mechanism	mechanism	NOUN
ftr-295	508	12	to	to	PART
ftr-295	508	13	increase	increase	VERB
ftr-295	508	14	the	the	DET
ftr-295	508	15	bargaining	bargaining	NOUN
ftr-295	508	16	power	power	NOUN
ftr-295	508	17	of	of	ADP
ftr-295	508	18	all	all	DET
ftr-295	508	19	members	member	NOUN
ftr-295	508	20	.	.	PUNCT
ftr-295	509	1	meetings	meeting	NOUN
ftr-295	509	2	of	of	ADP
ftr-295	509	3	lmgs	lmgs	NOUN
ftr-295	509	4	are	be	AUX
ftr-295	509	5	usually	usually	ADV
ftr-295	509	6	preceded	precede	VERB
ftr-295	509	7	by	by	ADP
ftr-295	509	8	informal	informal	ADJ
ftr-295	509	9	consultations	consultation	NOUN
ftr-295	509	10	between	between	ADP
ftr-295	509	11	member	member	NOUN
ftr-295	509	12	countries	country	NOUN
ftr-295	509	13	about	about	ADP
ftr-295	509	14	the	the	DET
ftr-295	509	15	agenda	agenda	NOUN
ftr-295	509	16	and	and	CCONJ
ftr-295	509	17	any	any	DET
ftr-295	509	18	desired	desire	VERB
ftr-295	509	19	outcomes	outcome	NOUN
ftr-295	509	20	.	.	PUNCT
ftr-295	510	1	in	in	ADP
ftr-295	510	2	many	many	ADJ
ftr-295	510	3	global	global	ADJ
ftr-295	510	4	governance	governance	NOUN
ftr-295	510	5	settings	setting	NOUN
ftr-295	510	6	,	,	PUNCT
ftr-295	510	7	these	these	DET
ftr-295	510	8	preparatory	preparatory	ADJ
ftr-295	510	9	consultations	consultation	NOUN
ftr-295	510	10	are	be	AUX
ftr-295	510	11	undertaken	undertake	VERB
ftr-295	510	12	by	by	ADP
ftr-295	510	13	technical	technical	ADJ
ftr-295	510	14	experts	expert	NOUN
ftr-295	510	15	and	and	CCONJ
ftr-295	510	16	government	government	NOUN
ftr-295	510	17	functionaries	functionary	NOUN
ftr-295	510	18	.	.	PUNCT
ftr-295	511	1	once	once	SCONJ
ftr-295	511	2	the	the	DET
ftr-295	511	3	lmg	lmg	NOUN
ftr-295	511	4	concludes	conclude	VERB
ftr-295	511	5	these	these	DET
ftr-295	511	6	meetings	meeting	NOUN
ftr-295	511	7	and	and	CCONJ
ftr-295	511	8	reaches	reach	VERB
ftr-295	511	9	agreement	agreement	NOUN
ftr-295	511	10	on	on	ADP
ftr-295	511	11	what	what	DET
ftr-295	511	12	items	item	NOUN
ftr-295	511	13	will	will	AUX
ftr-295	511	14	be	be	AUX
ftr-295	511	15	discussed	discuss	VERB
ftr-295	511	16	and	and	CCONJ
ftr-295	511	17	proposed	propose	VERB
ftr-295	511	18	outcomes	outcome	NOUN
ftr-295	511	19	,	,	PUNCT
ftr-295	511	20	the	the	DET
ftr-295	511	21	lmg	lmg	PROPN
ftr-295	511	22	reviews	review	VERB
ftr-295	511	23	the	the	DET
ftr-295	511	24	matters	matter	NOUN
ftr-295	511	25	and	and	CCONJ
ftr-295	511	26	makes	make	VERB
ftr-295	511	27	the	the	DET
ftr-295	511	28	necessary	necessary	ADJ
ftr-295	511	29	decisions	decision	NOUN
ftr-295	511	30	at	at	ADP
ftr-295	511	31	the	the	DET
ftr-295	511	32	policy	policy	NOUN
ftr-295	511	33	executive	executive	ADJ
ftr-295	511	34	level	level	NOUN
ftr-295	511	35	.	.	PUNCT
ftr-295	512	1	most	most	ADJ
ftr-295	512	2	lmgs	lmgs	PROPN
ftr-295	512	3	have	have	AUX
ftr-295	512	4	been	be	AUX
ftr-295	512	5	established	establish	VERB
ftr-295	512	6	within	within	ADP
ftr-295	512	7	the	the	DET
ftr-295	512	8	framework	framework	NOUN
ftr-295	512	9	of	of	ADP
ftr-295	512	10	a	a	DET
ftr-295	512	11	broader	broad	ADJ
ftr-295	512	12	international	international	ADJ
ftr-295	512	13	organization	organization	NOUN
ftr-295	512	14	,	,	PUNCT
ftr-295	512	15	such	such	ADJ
ftr-295	512	16	as	as	ADP
ftr-295	512	17	the	the	DET
ftr-295	512	18	un	un	PROPN
ftr-295	512	19	or	or	CCONJ
ftr-295	512	20	the	the	DET
ftr-295	512	21	wto	wto	PROPN
ftr-295	512	22	.	.	PUNCT
ftr-295	513	1	the	the	DET
ftr-295	513	2	members	member	NOUN
ftr-295	513	3	of	of	ADP
ftr-295	513	4	these	these	DET
ftr-295	513	5	lmgs	lmgs	ADJ
ftr-295	513	6	coordinate	coordinate	NOUN
ftr-295	513	7	positions	position	NOUN
ftr-295	513	8	and	and	CCONJ
ftr-295	513	9	participate	participate	VERB
ftr-295	513	10	in	in	ADP
ftr-295	513	11	meetings	meeting	NOUN
ftr-295	513	12	of	of	ADP
ftr-295	513	13	international	international	ADJ
ftr-295	513	14	organizations	organization	NOUN
ftr-295	513	15	as	as	ADP
ftr-295	513	16	a	a	DET
ftr-295	513	17	bloc	bloc	NOUN
ftr-295	513	18	.	.	PUNCT
ftr-295	514	1	the	the	DET
ftr-295	514	2	proposal	proposal	NOUN
ftr-295	514	3	advanced	advance	VERB
ftr-295	514	4	in	in	ADP
ftr-295	514	5	this	this	DET
ftr-295	514	6	article	article	NOUN
ftr-295	514	7	is	be	AUX
ftr-295	514	8	to	to	PART
ftr-295	514	9	create	create	VERB
ftr-295	514	10	a	a	DET
ftr-295	514	11	body	body	NOUN
ftr-295	514	12	that	that	PRON
ftr-295	514	13	is	be	AUX
ftr-295	514	14	similar	similar	ADJ
ftr-295	514	15	,	,	PUNCT
ftr-295	514	16	but	but	CCONJ
ftr-295	514	17	not	not	PART
ftr-295	514	18	identical	identical	ADJ
ftr-295	514	19	,	,	PUNCT
ftr-295	514	20	to	to	ADP
ftr-295	514	21	an	an	DET
ftr-295	514	22	lmg	lmg	NOUN
ftr-295	514	23	.	.	PUNCT
ftr-295	515	1	as	as	SCONJ
ftr-295	515	2	indicated	indicate	VERB
ftr-295	515	3	from	from	ADP
ftr-295	515	4	the	the	DET
ftr-295	515	5	above	above	ADJ
ftr-295	515	6	survey	survey	NOUN
ftr-295	515	7	of	of	ADP
ftr-295	515	8	global	global	ADJ
ftr-295	515	9	tax	tax	NOUN
ftr-295	515	10	policy	policy	NOUN
ftr-295	515	11	forums	forum	NOUN
ftr-295	515	12	,	,	PUNCT
ftr-295	515	13	there	there	PRON
ftr-295	515	14	is	be	VERB
ftr-295	515	15	no	no	DET
ftr-295	515	16	central	central	ADJ
ftr-295	515	17	or	or	CCONJ
ftr-295	515	18	leading	lead	VERB
ftr-295	515	19	international	international	ADJ
ftr-295	515	20	organization	organization	NOUN
ftr-295	515	21	that	that	PRON
ftr-295	515	22	oversees	oversee	VERB
ftr-295	515	23	matters	matter	NOUN
ftr-295	515	24	relating	relate	VERB
ftr-295	515	25	to	to	ADP
ftr-295	515	26	taxation	taxation	NOUN
ftr-295	515	27	.	.	PUNCT
ftr-295	516	1	therefore	therefore	ADV
ftr-295	516	2	,	,	PUNCT
ftr-295	516	3	the	the	DET
ftr-295	516	4	proposed	propose	VERB
ftr-295	516	5	tcf	tcf	PROPN
ftr-295	516	6	would	would	AUX
ftr-295	516	7	not	not	PART
ftr-295	516	8	be	be	AUX
ftr-295	516	9	established	establish	VERB
ftr-295	516	10	as	as	ADP
ftr-295	516	11	a	a	DET
ftr-295	516	12	negotiating	negotiate	VERB
ftr-295	516	13	bloc	bloc	NOUN
ftr-295	516	14	within	within	ADP
ftr-295	516	15	any	any	DET
ftr-295	516	16	particular	particular	ADJ
ftr-295	516	17	forum	forum	NOUN
ftr-295	516	18	.	.	PUNCT
ftr-295	517	1	rather	rather	ADV
ftr-295	517	2	,	,	PUNCT
ftr-295	517	3	the	the	DET
ftr-295	517	4	tcf	tcf	PROPN
ftr-295	517	5	would	would	AUX
ftr-295	517	6	act	act	VERB
ftr-295	517	7	independently	independently	ADV
ftr-295	517	8	as	as	ADP
ftr-295	517	9	a	a	DET
ftr-295	517	10	coordinating	coordinating	NOUN
ftr-295	517	11	forum	forum	NOUN
ftr-295	517	12	for	for	ADP
ftr-295	517	13	states	state	NOUN
ftr-295	517	14	whose	whose	DET
ftr-295	517	15	interests	interest	NOUN
ftr-295	517	16	within	within	ADP
ftr-295	517	17	the	the	DET
ftr-295	517	18	field	field	NOUN
ftr-295	517	19	of	of	ADP
ftr-295	517	20	taxation	taxation	NOUN
ftr-295	517	21	are	be	AUX
ftr-295	517	22	similar	similar	ADJ
ftr-295	517	23	in	in	ADP
ftr-295	517	24	at	at	ADP
ftr-295	517	25	least	least	ADJ
ftr-295	517	26	some	some	DET
ftr-295	517	27	matters	matter	NOUN
ftr-295	517	28	.	.	PUNCT
ftr-295	518	1	those	those	DET
ftr-295	518	2	countries	country	NOUN
ftr-295	518	3	would	would	AUX
ftr-295	518	4	meet	meet	VERB
ftr-295	518	5	in	in	ADP
ftr-295	518	6	the	the	DET
ftr-295	518	7	same	same	ADJ
ftr-295	518	8	manner	manner	NOUN
ftr-295	518	9	as	as	ADP
ftr-295	518	10	an	an	DET
ftr-295	518	11	lmg	lmg	NOUN
ftr-295	518	12	,	,	PUNCT
ftr-295	518	13	agree	agree	VERB
ftr-295	518	14	on	on	ADP
ftr-295	518	15	common	common	ADJ
ftr-295	518	16	positions	position	NOUN
ftr-295	518	17	and	and	CCONJ
ftr-295	518	18	policies	policy	NOUN
ftr-295	518	19	,	,	PUNCT
ftr-295	518	20	and	and	CCONJ
ftr-295	518	21	then	then	ADV
ftr-295	518	22	jointly	jointly	ADV
ftr-295	518	23	promote	promote	VERB
ftr-295	518	24	those	those	DET
ftr-295	518	25	common	common	ADJ
ftr-295	518	26	positions	position	NOUN
ftr-295	518	27	in	in	ADP
ftr-295	518	28	the	the	DET
ftr-295	518	29	various	various	ADJ
ftr-295	518	30	organizations	organization	NOUN
ftr-295	518	31	that	that	PRON
ftr-295	518	32	are	be	AUX
ftr-295	518	33	active	active	ADJ
ftr-295	518	34	in	in	ADP
ftr-295	518	35	the	the	DET
ftr-295	518	36	field	field	NOUN
ftr-295	518	37	of	of	ADP
ftr-295	518	38	international	international	ADJ
ftr-295	518	39	taxation	taxation	NOUN
ftr-295	518	40	,	,	PUNCT
ftr-295	518	41	such	such	ADJ
ftr-295	518	42	as	as	ADP
ftr-295	518	43	the	the	DET
ftr-295	518	44	oecd	oecd	PROPN
ftr-295	518	45	.	.	PUNCT
ftr-295	519	1	in	in	ADP
ftr-295	519	2	other	other	ADJ
ftr-295	519	3	words	word	NOUN
ftr-295	519	4	,	,	PUNCT
ftr-295	519	5	the	the	DET
ftr-295	519	6	tcf	tcf	PROPN
ftr-295	519	7	could	could	AUX
ftr-295	519	8	become	become	VERB
ftr-295	519	9	a	a	DET
ftr-295	519	10	vehicle	vehicle	NOUN
ftr-295	519	11	through	through	ADP
ftr-295	519	12	which	which	PRON
ftr-295	519	13	some	some	PRON
ftr-295	519	14	,	,	PUNCT
ftr-295	519	15	but	but	CCONJ
ftr-295	519	16	not	not	PART
ftr-295	519	17	necessarily	necessarily	ADV
ftr-295	519	18	all	all	PRON
ftr-295	519	19	,	,	PUNCT
ftr-295	519	20	countries	country	NOUN
ftr-295	519	21	could	could	AUX
ftr-295	519	22	cooperate	cooperate	VERB
ftr-295	519	23	and	and	CCONJ
ftr-295	519	24	agree	agree	VERB
ftr-295	519	25	on	on	ADP
ftr-295	519	26	positions	position	NOUN
ftr-295	519	27	regarding	regard	VERB
ftr-295	519	28	global	global	ADJ
ftr-295	519	29	tax	tax	NOUN
ftr-295	519	30	policy	policy	NOUN
ftr-295	519	31	.	.	PUNCT
ftr-295	520	1	a	a	DET
ftr-295	520	2	model	model	NOUN
ftr-295	520	3	that	that	PRON
ftr-295	520	4	might	might	AUX
ftr-295	520	5	serve	serve	VERB
ftr-295	520	6	as	as	ADP
ftr-295	520	7	a	a	DET
ftr-295	520	8	guide	guide	NOUN
ftr-295	520	9	to	to	ADP
ftr-295	520	10	the	the	DET
ftr-295	520	11	establishment	establishment	NOUN
ftr-295	520	12	of	of	ADP
ftr-295	520	13	the	the	DET
ftr-295	520	14	proposed	propose	VERB
ftr-295	520	15	tcf	tcf	PROPN
ftr-295	520	16	is	be	AUX
ftr-295	520	17	the	the	DET
ftr-295	520	18	basel	basel	PROPN
ftr-295	520	19	committee	committee	PROPN
ftr-295	520	20	on	on	ADP
ftr-295	520	21	banking	banking	NOUN
ftr-295	520	22	supervision	supervision	NOUN
ftr-295	521	1	[	[	X
ftr-295	521	2	hereinafter	hereinafter	NOUN
ftr-295	521	3	“	"	PUNCT
ftr-295	521	4	bcbs	bcbs	PROPN
ftr-295	521	5	”	"	PUNCT
ftr-295	521	6	]	]	PUNCT
ftr-295	521	7	,	,	PUNCT
ftr-295	521	8	which	which	PRON
ftr-295	521	9	deals	deal	VERB
ftr-295	521	10	with	with	ADP
ftr-295	521	11	a	a	DET
ftr-295	521	12	global	global	ADJ
ftr-295	521	13	governance	governance	NOUN
ftr-295	521	14	problem	problem	NOUN
ftr-295	521	15	similar	similar	ADJ
ftr-295	521	16	to	to	ADP
ftr-295	521	17	the	the	DET
ftr-295	521	18	2014	2014	NUM
ftr-295	521	19	]	]	PUNCT
ftr-295	521	20	the	the	DET
ftr-295	521	21	unruly	unruly	ADJ
ftr-295	521	22	world	world	NOUN
ftr-295	521	23	of	of	ADP
ftr-295	521	24	tax	tax	NOUN
ftr-295	521	25	81	81	NUM
ftr-295	521	26	regulation	regulation	NOUN
ftr-295	521	27	of	of	ADP
ftr-295	521	28	international	international	ADJ
ftr-295	521	29	taxation	taxation	NOUN
ftr-295	521	30	.	.	PUNCT
ftr-295	522	1	78	78	NUM
ftr-295	522	2	this	this	DET
ftr-295	522	3	committee	committee	NOUN
ftr-295	522	4	was	be	AUX
ftr-295	522	5	established	establish	VERB
ftr-295	522	6	in	in	ADP
ftr-295	522	7	1974	1974	NUM
ftr-295	522	8	to	to	PART
ftr-295	522	9	provide	provide	VERB
ftr-295	522	10	a	a	DET
ftr-295	522	11	forum	forum	NOUN
ftr-295	522	12	for	for	ADP
ftr-295	522	13	cooperation	cooperation	NOUN
ftr-295	522	14	and	and	CCONJ
ftr-295	522	15	coordination	coordination	NOUN
ftr-295	522	16	between	between	ADP
ftr-295	522	17	central	central	ADJ
ftr-295	522	18	bank	bank	NOUN
ftr-295	522	19	governors	governor	NOUN
ftr-295	522	20	of	of	ADP
ftr-295	522	21	the	the	DET
ftr-295	522	22	main	main	ADJ
ftr-295	522	23	world	world	NOUN
ftr-295	522	24	economies	economy	NOUN
ftr-295	522	25	.	.	PUNCT
ftr-295	523	1	79	79	NUM
ftr-295	523	2	similar	similar	ADJ
ftr-295	523	3	to	to	ADP
ftr-295	523	4	the	the	DET
ftr-295	523	5	tcf	tcf	NOUN
ftr-295	523	6	that	that	PRON
ftr-295	523	7	we	we	PRON
ftr-295	523	8	propose	propose	VERB
ftr-295	523	9	,	,	PUNCT
ftr-295	523	10	the	the	DET
ftr-295	523	11	presidency	presidency	NOUN
ftr-295	523	12	of	of	ADP
ftr-295	523	13	the	the	DET
ftr-295	523	14	bcbs	bcbs	PROPN
ftr-295	523	15	rotates	rotate	VERB
ftr-295	523	16	among	among	ADP
ftr-295	523	17	central	central	ADJ
ftr-295	523	18	bank	bank	NOUN
ftr-295	523	19	governors	governor	NOUN
ftr-295	523	20	of	of	ADP
ftr-295	523	21	the	the	DET
ftr-295	523	22	participating	participate	VERB
ftr-295	523	23	states	state	NOUN
ftr-295	523	24	.	.	PUNCT
ftr-295	524	1	in	in	ADP
ftr-295	524	2	addition	addition	NOUN
ftr-295	524	3	,	,	PUNCT
ftr-295	524	4	the	the	DET
ftr-295	524	5	bcbs	bcbs	PROPN
ftr-295	524	6	does	do	AUX
ftr-295	524	7	not	not	PART
ftr-295	524	8	“	"	PUNCT
ftr-295	524	9	possess	possess	VERB
ftr-295	524	10	any	any	DET
ftr-295	524	11	formal	formal	ADJ
ftr-295	524	12	supranational	supranational	ADJ
ftr-295	524	13	supervisory	supervisory	ADJ
ftr-295	524	14	authority	authority	NOUN
ftr-295	524	15	,	,	PUNCT
ftr-295	524	16	and	and	CCONJ
ftr-295	524	17	its	its	PRON
ftr-295	524	18	conclusions	conclusion	NOUN
ftr-295	524	19	do	do	VERB
ftr-295	524	20	not	not	PART
ftr-295	524	21	,	,	PUNCT
ftr-295	524	22	and	and	CCONJ
ftr-295	524	23	were	be	AUX
ftr-295	524	24	never	never	ADV
ftr-295	524	25	intended	intend	VERB
ftr-295	524	26	to	to	PART
ftr-295	524	27	,	,	PUNCT
ftr-295	524	28	have	have	VERB
ftr-295	524	29	legal	legal	ADJ
ftr-295	524	30	force	force	NOUN
ftr-295	524	31	.	.	PUNCT
ftr-295	524	32	”	"	PUNCT
ftr-295	525	1	80	80	NUM
ftr-295	525	2	rather	rather	ADV
ftr-295	525	3	,	,	PUNCT
ftr-295	525	4	the	the	DET
ftr-295	525	5	bcbs	bcb	NOUN
ftr-295	525	6	has	have	AUX
ftr-295	525	7	been	be	AUX
ftr-295	525	8	described	describe	VERB
ftr-295	525	9	as	as	ADP
ftr-295	525	10	“	"	PUNCT
ftr-295	525	11	one	one	NUM
ftr-295	525	12	of	of	ADP
ftr-295	525	13	the	the	DET
ftr-295	525	14	central	central	ADJ
ftr-295	525	15	organs	organ	NOUN
ftr-295	525	16	of	of	ADP
ftr-295	525	17	global	global	ADJ
ftr-295	525	18	economic	economic	ADJ
ftr-295	525	19	governance	governance	NOUN
ftr-295	525	20	,	,	PUNCT
ftr-295	525	21	being	be	AUX
ftr-295	525	22	both	both	CCONJ
ftr-295	525	23	the	the	DET
ftr-295	525	24	locus	locus	NOUN
ftr-295	525	25	of	of	ADP
ftr-295	525	26	financial	financial	ADJ
ftr-295	525	27	decisionmaking	decisionmaking	NOUN
ftr-295	525	28	and	and	CCONJ
ftr-295	525	29	a	a	DET
ftr-295	525	30	facilitator	facilitator	NOUN
ftr-295	525	31	for	for	ADP
ftr-295	525	32	coordinating	coordinate	VERB
ftr-295	525	33	the	the	DET
ftr-295	525	34	actions	action	NOUN
ftr-295	525	35	of	of	ADP
ftr-295	525	36	other	other	ADJ
ftr-295	525	37	international	international	ADJ
ftr-295	525	38	financial	financial	ADJ
ftr-295	525	39	institutions	institution	NOUN
ftr-295	525	40	.	.	PUNCT
ftr-295	525	41	”	"	PUNCT
ftr-295	526	1	81	81	NUM
ftr-295	526	2	this	this	PRON
ftr-295	526	3	is	be	AUX
ftr-295	526	4	similar	similar	ADJ
ftr-295	526	5	to	to	ADP
ftr-295	526	6	the	the	DET
ftr-295	526	7	functions	function	NOUN
ftr-295	526	8	that	that	PRON
ftr-295	526	9	the	the	DET
ftr-295	526	10	proposed	propose	VERB
ftr-295	526	11	tcf	tcf	PROPN
ftr-295	526	12	could	could	AUX
ftr-295	526	13	perform	perform	VERB
ftr-295	526	14	,	,	PUNCT
ftr-295	526	15	namely	namely	ADV
ftr-295	526	16	to	to	PART
ftr-295	526	17	act	act	VERB
ftr-295	526	18	as	as	ADP
ftr-295	526	19	a	a	DET
ftr-295	526	20	coordinating	coordinating	NOUN
ftr-295	526	21	mechanism	mechanism	NOUN
ftr-295	526	22	among	among	ADP
ftr-295	526	23	players	player	NOUN
ftr-295	526	24	in	in	ADP
ftr-295	526	25	the	the	DET
ftr-295	526	26	field	field	NOUN
ftr-295	526	27	of	of	ADP
ftr-295	526	28	international	international	ADJ
ftr-295	526	29	taxation	taxation	NOUN
ftr-295	526	30	who	who	PRON
ftr-295	526	31	have	have	VERB
ftr-295	526	32	similar	similar	ADJ
ftr-295	526	33	interests	interest	NOUN
ftr-295	526	34	,	,	PUNCT
ftr-295	526	35	and	and	CCONJ
ftr-295	526	36	to	to	PART
ftr-295	526	37	enable	enable	VERB
ftr-295	526	38	these	these	DET
ftr-295	526	39	countries	country	NOUN
ftr-295	526	40	to	to	PART
ftr-295	526	41	reach	reach	VERB
ftr-295	526	42	common	common	ADJ
ftr-295	526	43	understandings	understanding	NOUN
ftr-295	526	44	and	and	CCONJ
ftr-295	526	45	agree	agree	VERB
ftr-295	526	46	on	on	ADP
ftr-295	526	47	joint	joint	ADJ
ftr-295	526	48	positions	position	NOUN
ftr-295	526	49	that	that	PRON
ftr-295	526	50	could	could	AUX
ftr-295	526	51	be	be	AUX
ftr-295	526	52	adopted	adopt	VERB
ftr-295	526	53	in	in	ADP
ftr-295	526	54	each	each	DET
ftr-295	526	55	participating	participate	VERB
ftr-295	526	56	country	country	NOUN
ftr-295	526	57	and	and	CCONJ
ftr-295	526	58	advanced	advance	VERB
ftr-295	526	59	through	through	ADP
ftr-295	526	60	other	other	ADJ
ftr-295	526	61	international	international	ADJ
ftr-295	526	62	organizations	organization	NOUN
ftr-295	526	63	.	.	PUNCT
ftr-295	527	1	one	one	NUM
ftr-295	527	2	group	group	NOUN
ftr-295	527	3	of	of	ADP
ftr-295	527	4	like	like	ADJ
ftr-295	527	5	-	-	PUNCT
ftr-295	527	6	minded	minded	ADJ
ftr-295	527	7	countries	country	NOUN
ftr-295	527	8	that	that	PRON
ftr-295	527	9	could	could	AUX
ftr-295	527	10	establish	establish	VERB
ftr-295	527	11	a	a	DET
ftr-295	527	12	tcf	tcf	PROPN
ftr-295	527	13	would	would	AUX
ftr-295	527	14	include	include	VERB
ftr-295	527	15	major	major	ADJ
ftr-295	527	16	developed	develop	VERB
ftr-295	527	17	economies	economy	NOUN
ftr-295	527	18	having	have	VERB
ftr-295	527	19	comparable	comparable	ADJ
ftr-295	527	20	tax	tax	NOUN
ftr-295	527	21	systems	system	NOUN
ftr-295	527	22	and	and	CCONJ
ftr-295	527	23	interests	interest	NOUN
ftr-295	527	24	,	,	PUNCT
ftr-295	527	25	such	such	ADJ
ftr-295	527	26	as	as	ADP
ftr-295	527	27	the	the	DET
ftr-295	527	28	united	united	PROPN
ftr-295	527	29	states	states	PROPN
ftr-295	527	30	,	,	PUNCT
ftr-295	527	31	the	the	DET
ftr-295	527	32	united	united	PROPN
ftr-295	527	33	kingdom	kingdom	PROPN
ftr-295	527	34	,	,	PUNCT
ftr-295	527	35	germany	germany	PROPN
ftr-295	527	36	,	,	PUNCT
ftr-295	527	37	france	france	PROPN
ftr-295	527	38	,	,	PUNCT
ftr-295	527	39	and	and	CCONJ
ftr-295	527	40	japan	japan	PROPN
ftr-295	527	41	.	.	PUNCT
ftr-295	528	1	other	other	ADJ
ftr-295	528	2	groups	group	NOUN
ftr-295	528	3	of	of	ADP
ftr-295	528	4	countries	country	NOUN
ftr-295	528	5	that	that	PRON
ftr-295	528	6	share	share	VERB
ftr-295	528	7	similar	similar	ADJ
ftr-295	528	8	interests	interest	NOUN
ftr-295	528	9	could	could	AUX
ftr-295	528	10	form	form	VERB
ftr-295	528	11	a	a	DET
ftr-295	528	12	tcf	tcf	NOUN
ftr-295	528	13	as	as	ADV
ftr-295	528	14	well	well	ADV
ftr-295	528	15	.	.	PUNCT
ftr-295	529	1	like	like	ADP
ftr-295	529	2	other	other	ADJ
ftr-295	529	3	lmgs	lmgs	NOUN
ftr-295	529	4	,	,	PUNCT
ftr-295	529	5	the	the	DET
ftr-295	529	6	tcf	tcf	PROPN
ftr-295	529	7	would	would	AUX
ftr-295	529	8	be	be	AUX
ftr-295	529	9	informal	informal	ADJ
ftr-295	529	10	and	and	CCONJ
ftr-295	529	11	78	78	NUM
ftr-295	529	12	.	.	PUNCT
ftr-295	530	1	like	like	ADP
ftr-295	530	2	tax	tax	NOUN
ftr-295	530	3	policies	policy	NOUN
ftr-295	530	4	,	,	PUNCT
ftr-295	530	5	fiscal	fiscal	ADJ
ftr-295	530	6	and	and	CCONJ
ftr-295	530	7	monetary	monetary	ADJ
ftr-295	530	8	policies	policy	NOUN
ftr-295	530	9	are	be	AUX
ftr-295	530	10	decided	decide	VERB
ftr-295	530	11	by	by	ADP
ftr-295	530	12	national	national	ADJ
ftr-295	530	13	agencies	agency	NOUN
ftr-295	530	14	.	.	PUNCT
ftr-295	531	1	however	however	ADV
ftr-295	531	2	,	,	PUNCT
ftr-295	531	3	in	in	ADP
ftr-295	531	4	an	an	DET
ftr-295	531	5	increasingly	increasingly	ADV
ftr-295	531	6	interconnected	interconnected	ADJ
ftr-295	531	7	world	world	NOUN
ftr-295	531	8	,	,	PUNCT
ftr-295	531	9	it	it	PRON
ftr-295	531	10	is	be	AUX
ftr-295	531	11	no	no	ADV
ftr-295	531	12	longer	long	ADV
ftr-295	531	13	tenable	tenable	ADJ
ftr-295	531	14	for	for	SCONJ
ftr-295	531	15	states	state	NOUN
ftr-295	531	16	to	to	PART
ftr-295	531	17	set	set	VERB
ftr-295	531	18	fiscal	fiscal	ADJ
ftr-295	531	19	and	and	CCONJ
ftr-295	531	20	monetary	monetary	ADJ
ftr-295	531	21	policies	policy	NOUN
ftr-295	531	22	without	without	ADP
ftr-295	531	23	considering	consider	VERB
ftr-295	531	24	the	the	DET
ftr-295	531	25	international	international	ADJ
ftr-295	531	26	ramifications	ramification	NOUN
ftr-295	531	27	of	of	ADP
ftr-295	531	28	their	their	PRON
ftr-295	531	29	domestic	domestic	ADJ
ftr-295	531	30	decisions	decision	NOUN
ftr-295	531	31	.	.	PUNCT
ftr-295	532	1	this	this	DET
ftr-295	532	2	change	change	NOUN
ftr-295	532	3	created	create	VERB
ftr-295	532	4	the	the	DET
ftr-295	532	5	need	need	NOUN
ftr-295	532	6	for	for	ADP
ftr-295	532	7	forums	forum	NOUN
ftr-295	532	8	and	and	CCONJ
ftr-295	532	9	mechanisms	mechanism	NOUN
ftr-295	532	10	designed	design	VERB
ftr-295	532	11	for	for	ADP
ftr-295	532	12	the	the	DET
ftr-295	532	13	global	global	ADJ
ftr-295	532	14	governance	governance	NOUN
ftr-295	532	15	of	of	ADP
ftr-295	532	16	fiscal	fiscal	ADJ
ftr-295	532	17	and	and	CCONJ
ftr-295	532	18	monetary	monetary	ADJ
ftr-295	532	19	affairs	affair	NOUN
ftr-295	532	20	.	.	PUNCT
ftr-295	533	1	it	it	PRON
ftr-295	533	2	was	be	AUX
ftr-295	533	3	for	for	ADP
ftr-295	533	4	this	this	DET
ftr-295	533	5	purpose	purpose	NOUN
ftr-295	533	6	the	the	DET
ftr-295	533	7	bcbs	bcb	NOUN
ftr-295	533	8	was	be	AUX
ftr-295	533	9	established	establish	VERB
ftr-295	533	10	.	.	PUNCT
ftr-295	534	1	indeed	indeed	ADV
ftr-295	534	2	,	,	PUNCT
ftr-295	534	3	as	as	ADP
ftr-295	534	4	one	one	NUM
ftr-295	534	5	scholar	scholar	NOUN
ftr-295	534	6	notes	note	NOUN
ftr-295	534	7	,	,	PUNCT
ftr-295	534	8	“	"	PUNCT
ftr-295	534	9	questions	question	NOUN
ftr-295	534	10	concerning	concern	VERB
ftr-295	534	11	the	the	DET
ftr-295	534	12	interface	interface	NOUN
ftr-295	534	13	between	between	ADP
ftr-295	534	14	the	the	DET
ftr-295	534	15	international	international	ADJ
ftr-295	534	16	nature	nature	NOUN
ftr-295	534	17	of	of	ADP
ftr-295	534	18	banking	banking	NOUN
ftr-295	534	19	and	and	CCONJ
ftr-295	534	20	the	the	DET
ftr-295	534	21	domestic	domestic	ADJ
ftr-295	534	22	character	character	NOUN
ftr-295	534	23	of	of	ADP
ftr-295	534	24	financial	financial	ADJ
ftr-295	534	25	regulation	regulation	NOUN
ftr-295	534	26	/	/	SYM
ftr-295	534	27	supervision	supervision	NOUN
ftr-295	534	28	otherwise	otherwise	ADV
ftr-295	534	29	faced	face	VERB
ftr-295	534	30	a	a	DET
ftr-295	534	31	political	political	ADJ
ftr-295	534	32	/	/	SYM
ftr-295	534	33	economic	economic	ADJ
ftr-295	534	34	/	/	SYM
ftr-295	534	35	legal	legal	ADJ
ftr-295	534	36	vacuum	vacuum	NOUN
ftr-295	534	37	at	at	ADP
ftr-295	534	38	this	this	DET
ftr-295	534	39	time	time	NOUN
ftr-295	534	40	.	.	PUNCT
ftr-295	535	1	it	it	PRON
ftr-295	535	2	was	be	AUX
ftr-295	535	3	this	this	DET
ftr-295	535	4	vacuum	vacuum	NOUN
ftr-295	535	5	that	that	PRON
ftr-295	535	6	the	the	DET
ftr-295	535	7	bcbs	bcbs	PROPN
ftr-295	535	8	filled	fill	VERB
ftr-295	535	9	.	.	PUNCT
ftr-295	535	10	.	.	PUNCT
ftr-295	535	11	.	.	PUNCT
ftr-295	535	12	.	.	PUNCT
ftr-295	535	13	”	"	PUNCT
ftr-295	536	1	charles	charles	PROPN
ftr-295	536	2	goodhart	goodhart	PROPN
ftr-295	536	3	,	,	PUNCT
ftr-295	536	4	the	the	DET
ftr-295	536	5	basel	basel	PROPN
ftr-295	536	6	committee	committee	PROPN
ftr-295	536	7	on	on	ADP
ftr-295	536	8	banking	banking	NOUN
ftr-295	536	9	supervision	supervision	NOUN
ftr-295	536	10	6	6	NUM
ftr-295	536	11	(	(	PUNCT
ftr-295	536	12	2011	2011	NUM
ftr-295	536	13	)	)	PUNCT
ftr-295	536	14	.	.	PUNCT
ftr-295	537	1	79	79	NUM
ftr-295	537	2	.	.	PUNCT
ftr-295	538	1	the	the	DET
ftr-295	538	2	membership	membership	NOUN
ftr-295	538	3	of	of	ADP
ftr-295	538	4	the	the	DET
ftr-295	538	5	bcbs	bcb	NOUN
ftr-295	538	6	currently	currently	ADV
ftr-295	538	7	includes	include	VERB
ftr-295	538	8	the	the	DET
ftr-295	538	9	following	follow	VERB
ftr-295	538	10	states	state	NOUN
ftr-295	538	11	:	:	PUNCT
ftr-295	538	12	argentina	argentina	PROPN
ftr-295	538	13	,	,	PUNCT
ftr-295	538	14	australia	australia	PROPN
ftr-295	538	15	,	,	PUNCT
ftr-295	538	16	belgium	belgium	PROPN
ftr-295	538	17	,	,	PUNCT
ftr-295	538	18	brazil	brazil	PROPN
ftr-295	538	19	,	,	PUNCT
ftr-295	538	20	canada	canada	PROPN
ftr-295	538	21	,	,	PUNCT
ftr-295	538	22	china	china	PROPN
ftr-295	538	23	,	,	PUNCT
ftr-295	538	24	france	france	PROPN
ftr-295	538	25	,	,	PUNCT
ftr-295	538	26	germany	germany	PROPN
ftr-295	538	27	,	,	PUNCT
ftr-295	538	28	hong	hong	PROPN
ftr-295	538	29	kong	kong	PROPN
ftr-295	538	30	sar	sar	PROPN
ftr-295	538	31	,	,	PUNCT
ftr-295	538	32	india	india	PROPN
ftr-295	538	33	,	,	PUNCT
ftr-295	538	34	indonesia	indonesia	PROPN
ftr-295	538	35	,	,	PUNCT
ftr-295	538	36	italy	italy	PROPN
ftr-295	538	37	,	,	PUNCT
ftr-295	538	38	japan	japan	PROPN
ftr-295	538	39	,	,	PUNCT
ftr-295	538	40	korea	korea	PROPN
ftr-295	538	41	,	,	PUNCT
ftr-295	538	42	luxembourg	luxembourg	PROPN
ftr-295	538	43	,	,	PUNCT
ftr-295	538	44	mexico	mexico	PROPN
ftr-295	538	45	,	,	PUNCT
ftr-295	538	46	the	the	DET
ftr-295	538	47	netherlands	netherlands	PROPN
ftr-295	538	48	,	,	PUNCT
ftr-295	538	49	russia	russia	PROPN
ftr-295	538	50	,	,	PUNCT
ftr-295	538	51	saudi	saudi	PROPN
ftr-295	538	52	arabia	arabia	PROPN
ftr-295	538	53	,	,	PUNCT
ftr-295	538	54	singapore	singapore	PROPN
ftr-295	538	55	,	,	PUNCT
ftr-295	538	56	south	south	PROPN
ftr-295	538	57	africa	africa	PROPN
ftr-295	538	58	,	,	PUNCT
ftr-295	538	59	spain	spain	PROPN
ftr-295	538	60	,	,	PUNCT
ftr-295	538	61	sweden	sweden	PROPN
ftr-295	538	62	,	,	PUNCT
ftr-295	538	63	switzerland	switzerland	PROPN
ftr-295	538	64	,	,	PUNCT
ftr-295	538	65	turkey	turkey	PROPN
ftr-295	538	66	,	,	PUNCT
ftr-295	538	67	the	the	DET
ftr-295	538	68	united	united	ADJ
ftr-295	538	69	kingdom	kingdom	PROPN
ftr-295	538	70	,	,	PUNCT
ftr-295	538	71	and	and	CCONJ
ftr-295	538	72	the	the	DET
ftr-295	538	73	united	united	PROPN
ftr-295	538	74	states	states	PROPN
ftr-295	538	75	.	.	PUNCT
ftr-295	539	1	80	80	NUM
ftr-295	539	2	.	.	PUNCT
ftr-295	539	3	avijit	avijit	PROPN
ftr-295	539	4	chatterjee	chatterjee	PROPN
ftr-295	539	5	&	&	CCONJ
ftr-295	539	6	cameron	cameron	PROPN
ftr-295	539	7	mills	mills	PROPN
ftr-295	539	8	,	,	PUNCT
ftr-295	539	9	risk	risk	NOUN
ftr-295	539	10	management	management	NOUN
ftr-295	539	11	,	,	PUNCT
ftr-295	539	12	in	in	ADP
ftr-295	539	13	fifth	fifth	ADJ
ftr-295	539	14	gloal	gloal	NOUN
ftr-295	539	15	conference	conference	NOUN
ftr-295	539	16	of	of	ADP
ftr-295	539	17	actuaries	actuary	NOUN
ftr-295	539	18	,	,	PUNCT
ftr-295	539	19	161	161	NUM
ftr-295	539	20	(	(	PUNCT
ftr-295	539	21	august	august	PROPN
ftr-295	539	22	10	10	NUM
ftr-295	539	23	,	,	PUNCT
ftr-295	539	24	2013	2013	NUM
ftr-295	539	25	)	)	PUNCT
ftr-295	539	26	,	,	PUNCT
ftr-295	539	27	http://www.actuaries.org/	http://www.actuaries.org/	ADJ
ftr-295	539	28	events	event	NOUN
ftr-295	539	29	/	/	SYM
ftr-295	539	30	seminars	seminar	NOUN
ftr-295	539	31	/	/	SYM
ftr-295	539	32	new_delhi	new_delhi	NOUN
ftr-295	539	33	/	/	SYM
ftr-295	539	34	chapters	chapter	NOUN
ftr-295	539	35	/	/	SYM
ftr-295	539	36	page-161to179.pdf	page-161to179.pdf	PROPN
ftr-295	539	37	.	.	PUNCT
ftr-295	540	1	81	81	NUM
ftr-295	540	2	.	.	PUNCT
ftr-295	541	1	duncan	duncan	PROPN
ftr-295	541	2	wood	wood	PROPN
ftr-295	541	3	,	,	PUNCT
ftr-295	541	4	governing	govern	VERB
ftr-295	541	5	global	global	ADJ
ftr-295	541	6	banking	banking	NOUN
ftr-295	541	7	:	:	PUNCT
ftr-295	541	8	the	the	DET
ftr-295	541	9	basel	basel	PROPN
ftr-295	541	10	committee	committee	PROPN
ftr-295	541	11	and	and	CCONJ
ftr-295	541	12	the	the	DET
ftr-295	541	13	politics	politic	NOUN
ftr-295	541	14	of	of	ADP
ftr-295	541	15	financial	financial	ADJ
ftr-295	541	16	globalisation	globalisation	NOUN
ftr-295	541	17	(	(	PUNCT
ftr-295	541	18	ashgate	ashgate	ADJ
ftr-295	541	19	publishing	publishing	NOUN
ftr-295	541	20	limited	limit	VERB
ftr-295	541	21	2005	2005	NUM
ftr-295	541	22	)	)	PUNCT
ftr-295	541	23	.	.	PUNCT
ftr-295	542	1	82	82	NUM
ftr-295	542	2	florida	florida	PROPN
ftr-295	542	3	tax	tax	NOUN
ftr-295	542	4	review	review	NOUN
ftr-295	542	5	[	[	X
ftr-295	542	6	vol	vol	NOUN
ftr-295	542	7	.	.	PUNCT
ftr-295	543	1	15:2	15:2	NOUN
ftr-295	543	2	would	would	AUX
ftr-295	543	3	not	not	PART
ftr-295	543	4	exercise	exercise	VERB
ftr-295	543	5	legal	legal	ADJ
ftr-295	543	6	authority	authority	NOUN
ftr-295	543	7	over	over	ADP
ftr-295	543	8	its	its	PRON
ftr-295	543	9	members	member	NOUN
ftr-295	543	10	.	.	PUNCT
ftr-295	544	1	its	its	PRON
ftr-295	544	2	decisions	decision	NOUN
ftr-295	544	3	and	and	CCONJ
ftr-295	544	4	recommendations	recommendation	NOUN
ftr-295	544	5	would	would	AUX
ftr-295	544	6	not	not	PART
ftr-295	544	7	be	be	AUX
ftr-295	544	8	binding	bind	VERB
ftr-295	544	9	,	,	PUNCT
ftr-295	544	10	and	and	CCONJ
ftr-295	544	11	it	it	PRON
ftr-295	544	12	would	would	AUX
ftr-295	544	13	not	not	PART
ftr-295	544	14	require	require	VERB
ftr-295	544	15	an	an	DET
ftr-295	544	16	international	international	ADJ
ftr-295	544	17	legal	legal	ADJ
ftr-295	544	18	instrument	instrument	NOUN
ftr-295	544	19	for	for	ADP
ftr-295	544	20	its	its	PRON
ftr-295	544	21	establishment	establishment	NOUN
ftr-295	544	22	.	.	PUNCT
ftr-295	545	1	comparatively	comparatively	ADV
ftr-295	545	2	,	,	PUNCT
ftr-295	545	3	a	a	DET
ftr-295	545	4	joint	joint	ADJ
ftr-295	545	5	statement	statement	NOUN
ftr-295	545	6	or	or	CCONJ
ftr-295	545	7	communiqué	communiqué	NOUN
ftr-295	545	8	by	by	ADP
ftr-295	545	9	representatives	representative	NOUN
ftr-295	545	10	of	of	ADP
ftr-295	545	11	the	the	DET
ftr-295	545	12	participating	participate	VERB
ftr-295	545	13	states	state	NOUN
ftr-295	545	14	would	would	AUX
ftr-295	545	15	suffice	suffice	VERB
ftr-295	545	16	to	to	PART
ftr-295	545	17	announce	announce	VERB
ftr-295	545	18	that	that	SCONJ
ftr-295	545	19	the	the	DET
ftr-295	545	20	tcf	tcf	PROPN
ftr-295	545	21	would	would	AUX
ftr-295	545	22	hold	hold	VERB
ftr-295	545	23	regular	regular	ADJ
ftr-295	545	24	meetings	meeting	NOUN
ftr-295	545	25	to	to	PART
ftr-295	545	26	coordinate	coordinate	VERB
ftr-295	545	27	tax	tax	NOUN
ftr-295	545	28	policies	policy	NOUN
ftr-295	545	29	.	.	PUNCT
ftr-295	546	1	one	one	NUM
ftr-295	546	2	design	design	NOUN
ftr-295	546	3	question	question	NOUN
ftr-295	546	4	would	would	AUX
ftr-295	546	5	be	be	AUX
ftr-295	546	6	whether	whether	SCONJ
ftr-295	546	7	the	the	DET
ftr-295	546	8	tcf	tcf	PROPN
ftr-295	546	9	should	should	AUX
ftr-295	546	10	have	have	VERB
ftr-295	546	11	a	a	DET
ftr-295	546	12	permanent	permanent	ADJ
ftr-295	546	13	staff	staff	NOUN
ftr-295	546	14	.	.	PUNCT
ftr-295	547	1	as	as	SCONJ
ftr-295	547	2	noted	note	VERB
ftr-295	547	3	,	,	PUNCT
ftr-295	547	4	lmgs	lmgs	PROPN
ftr-295	547	5	generally	generally	ADV
ftr-295	547	6	do	do	AUX
ftr-295	547	7	not	not	PART
ftr-295	547	8	have	have	VERB
ftr-295	547	9	a	a	DET
ftr-295	547	10	permanent	permanent	ADJ
ftr-295	547	11	secretariat	secretariat	NOUN
ftr-295	547	12	or	or	CCONJ
ftr-295	547	13	staff	staff	NOUN
ftr-295	547	14	.	.	PUNCT
ftr-295	548	1	if	if	SCONJ
ftr-295	548	2	the	the	DET
ftr-295	548	3	tcf	tcf	PROPN
ftr-295	548	4	follows	follow	VERB
ftr-295	548	5	that	that	DET
ftr-295	548	6	model	model	NOUN
ftr-295	548	7	,	,	PUNCT
ftr-295	548	8	a	a	DET
ftr-295	548	9	staff	staff	NOUN
ftr-295	548	10	would	would	AUX
ftr-295	548	11	not	not	PART
ftr-295	548	12	be	be	AUX
ftr-295	548	13	costly	costly	ADJ
ftr-295	548	14	to	to	PART
ftr-295	548	15	create	create	VERB
ftr-295	548	16	.	.	PUNCT
ftr-295	549	1	in	in	ADP
ftr-295	549	2	addition	addition	NOUN
ftr-295	549	3	,	,	PUNCT
ftr-295	549	4	the	the	DET
ftr-295	549	5	agenda	agenda	NOUN
ftr-295	549	6	of	of	ADP
ftr-295	549	7	its	its	PRON
ftr-295	549	8	meetings	meeting	NOUN
ftr-295	549	9	would	would	AUX
ftr-295	549	10	not	not	PART
ftr-295	549	11	be	be	AUX
ftr-295	549	12	predetermined	predetermine	VERB
ftr-295	549	13	,	,	PUNCT
ftr-295	549	14	but	but	CCONJ
ftr-295	549	15	would	would	AUX
ftr-295	549	16	be	be	AUX
ftr-295	549	17	agreed	agree	VERB
ftr-295	549	18	upon	upon	SCONJ
ftr-295	549	19	by	by	ADP
ftr-295	549	20	members	member	NOUN
ftr-295	549	21	depending	depend	VERB
ftr-295	549	22	on	on	ADP
ftr-295	549	23	international	international	ADJ
ftr-295	549	24	developments	development	NOUN
ftr-295	549	25	currently	currently	ADV
ftr-295	549	26	requiring	require	VERB
ftr-295	549	27	attention	attention	NOUN
ftr-295	549	28	and	and	CCONJ
ftr-295	549	29	consideration	consideration	NOUN
ftr-295	549	30	.	.	PUNCT
ftr-295	550	1	however	however	ADV
ftr-295	550	2	,	,	PUNCT
ftr-295	550	3	the	the	DET
ftr-295	550	4	utilization	utilization	NOUN
ftr-295	550	5	of	of	ADP
ftr-295	550	6	a	a	DET
ftr-295	550	7	lean	lean	ADJ
ftr-295	550	8	staff	staff	NOUN
ftr-295	550	9	to	to	PART
ftr-295	550	10	facilitate	facilitate	VERB
ftr-295	550	11	regular	regular	ADJ
ftr-295	550	12	communication	communication	NOUN
ftr-295	550	13	,	,	PUNCT
ftr-295	550	14	prepare	prepare	VERB
ftr-295	550	15	meetings	meeting	NOUN
ftr-295	550	16	,	,	PUNCT
ftr-295	550	17	and	and	CCONJ
ftr-295	550	18	shape	shape	VERB
ftr-295	550	19	the	the	DET
ftr-295	550	20	agenda	agenda	NOUN
ftr-295	550	21	might	might	AUX
ftr-295	550	22	be	be	AUX
ftr-295	550	23	beneficial	beneficial	ADJ
ftr-295	550	24	.	.	PUNCT
ftr-295	551	1	costs	cost	NOUN
ftr-295	551	2	would	would	AUX
ftr-295	551	3	still	still	ADV
ftr-295	551	4	be	be	AUX
ftr-295	551	5	quite	quite	ADV
ftr-295	551	6	low	low	ADJ
ftr-295	551	7	,	,	PUNCT
ftr-295	551	8	as	as	SCONJ
ftr-295	551	9	demonstrated	demonstrate	VERB
ftr-295	551	10	by	by	ADP
ftr-295	551	11	the	the	DET
ftr-295	551	12	jitsic	jitsic	ADJ
ftr-295	551	13	experience	experience	NOUN
ftr-295	551	14	.	.	PUNCT
ftr-295	552	1	members	member	NOUN
ftr-295	552	2	of	of	ADP
ftr-295	552	3	the	the	DET
ftr-295	552	4	jitsic	jitsic	ADJ
ftr-295	552	5	each	each	DET
ftr-295	552	6	appoint	appoint	ADJ
ftr-295	552	7	tax	tax	NOUN
ftr-295	552	8	experts	expert	NOUN
ftr-295	552	9	as	as	ADP
ftr-295	552	10	representatives	representative	NOUN
ftr-295	552	11	;	;	PUNCT
ftr-295	552	12	there	there	PRON
ftr-295	552	13	is	be	VERB
ftr-295	552	14	an	an	DET
ftr-295	552	15	executive	executive	ADJ
ftr-295	552	16	steering	steering	NOUN
ftr-295	552	17	group	group	NOUN
ftr-295	552	18	who	who	PRON
ftr-295	552	19	coordinates	coordinate	VERB
ftr-295	552	20	,	,	PUNCT
ftr-295	552	21	oversees	oversee	NOUN
ftr-295	552	22	,	,	PUNCT
ftr-295	552	23	and	and	CCONJ
ftr-295	552	24	evaluates	evaluate	VERB
ftr-295	552	25	the	the	DET
ftr-295	552	26	work	work	NOUN
ftr-295	552	27	of	of	ADP
ftr-295	552	28	the	the	DET
ftr-295	552	29	tax	tax	NOUN
ftr-295	552	30	experts	expert	NOUN
ftr-295	552	31	.	.	PUNCT
ftr-295	553	1	meetings	meeting	NOUN
ftr-295	553	2	of	of	ADP
ftr-295	553	3	the	the	DET
ftr-295	553	4	jitsic	jitsic	NOUN
ftr-295	553	5	are	be	AUX
ftr-295	553	6	held	hold	VERB
ftr-295	553	7	periodically	periodically	ADV
ftr-295	553	8	in	in	ADP
ftr-295	553	9	different	different	ADJ
ftr-295	553	10	locations	location	NOUN
ftr-295	553	11	.	.	PUNCT
ftr-295	554	1	82	82	NUM
ftr-295	555	1	the	the	DET
ftr-295	555	2	implementation	implementation	NOUN
ftr-295	555	3	of	of	ADP
ftr-295	555	4	decisions	decision	NOUN
ftr-295	555	5	made	make	VERB
ftr-295	555	6	by	by	ADP
ftr-295	555	7	a	a	DET
ftr-295	555	8	tcf	tcf	PROPN
ftr-295	555	9	would	would	AUX
ftr-295	555	10	depend	depend	VERB
ftr-295	555	11	on	on	ADP
ftr-295	555	12	the	the	DET
ftr-295	555	13	nature	nature	NOUN
ftr-295	555	14	of	of	ADP
ftr-295	555	15	the	the	DET
ftr-295	555	16	issues	issue	NOUN
ftr-295	555	17	considered	consider	VERB
ftr-295	555	18	and	and	CCONJ
ftr-295	555	19	the	the	DET
ftr-295	555	20	understandings	understanding	NOUN
ftr-295	555	21	amongst	amongst	ADP
ftr-295	555	22	its	its	PRON
ftr-295	555	23	members	member	NOUN
ftr-295	555	24	.	.	PUNCT
ftr-295	556	1	for	for	ADP
ftr-295	556	2	example	example	NOUN
ftr-295	556	3	,	,	PUNCT
ftr-295	556	4	if	if	SCONJ
ftr-295	556	5	participating	participate	VERB
ftr-295	556	6	states	state	NOUN
ftr-295	556	7	decided	decide	VERB
ftr-295	556	8	to	to	PART
ftr-295	556	9	adopt	adopt	VERB
ftr-295	556	10	certain	certain	ADJ
ftr-295	556	11	measures	measure	NOUN
ftr-295	556	12	that	that	PRON
ftr-295	556	13	affected	affect	VERB
ftr-295	556	14	only	only	ADV
ftr-295	556	15	their	their	PRON
ftr-295	556	16	interests	interest	NOUN
ftr-295	556	17	,	,	PUNCT
ftr-295	556	18	then	then	ADV
ftr-295	556	19	each	each	DET
ftr-295	556	20	respective	respective	ADJ
ftr-295	556	21	state	state	NOUN
ftr-295	556	22	would	would	AUX
ftr-295	556	23	oversee	oversee	VERB
ftr-295	556	24	the	the	DET
ftr-295	556	25	implementation	implementation	NOUN
ftr-295	556	26	of	of	ADP
ftr-295	556	27	those	those	DET
ftr-295	556	28	measures	measure	NOUN
ftr-295	556	29	domestically	domestically	ADV
ftr-295	556	30	.	.	PUNCT
ftr-295	557	1	however	however	ADV
ftr-295	557	2	,	,	PUNCT
ftr-295	557	3	if	if	SCONJ
ftr-295	557	4	the	the	DET
ftr-295	557	5	tcf	tcf	PROPN
ftr-295	557	6	reached	reach	VERB
ftr-295	557	7	an	an	DET
ftr-295	557	8	agreement	agreement	NOUN
ftr-295	557	9	that	that	PRON
ftr-295	557	10	required	require	VERB
ftr-295	557	11	further	further	ADJ
ftr-295	557	12	consultation	consultation	NOUN
ftr-295	557	13	with	with	ADP
ftr-295	557	14	other	other	ADJ
ftr-295	557	15	states	state	NOUN
ftr-295	557	16	,	,	PUNCT
ftr-295	557	17	the	the	DET
ftr-295	557	18	matter	matter	NOUN
ftr-295	557	19	could	could	AUX
ftr-295	557	20	be	be	AUX
ftr-295	557	21	brought	bring	VERB
ftr-295	557	22	before	before	ADP
ftr-295	557	23	the	the	DET
ftr-295	557	24	pertinent	pertinent	ADJ
ftr-295	557	25	international	international	PROPN
ftr-295	557	26	forum	forum	PROPN
ftr-295	557	27	,	,	PUNCT
ftr-295	557	28	such	such	ADJ
ftr-295	557	29	as	as	ADP
ftr-295	557	30	the	the	DET
ftr-295	557	31	oecd	oecd	PROPN
ftr-295	557	32	.	.	PUNCT
ftr-295	558	1	the	the	DET
ftr-295	558	2	members	member	NOUN
ftr-295	558	3	of	of	ADP
ftr-295	558	4	the	the	DET
ftr-295	558	5	tcf	tcf	PROPN
ftr-295	558	6	would	would	AUX
ftr-295	558	7	then	then	ADV
ftr-295	558	8	submit	submit	VERB
ftr-295	558	9	their	their	PRON
ftr-295	558	10	proposals	proposal	NOUN
ftr-295	558	11	on	on	ADP
ftr-295	558	12	the	the	DET
ftr-295	558	13	specific	specific	ADJ
ftr-295	558	14	matter	matter	NOUN
ftr-295	558	15	to	to	ADP
ftr-295	558	16	these	these	DET
ftr-295	558	17	forums	forum	NOUN
ftr-295	558	18	.	.	PUNCT
ftr-295	559	1	like	like	ADP
ftr-295	559	2	any	any	DET
ftr-295	559	3	negotiating	negotiate	VERB
ftr-295	559	4	party	party	NOUN
ftr-295	559	5	,	,	PUNCT
ftr-295	559	6	the	the	DET
ftr-295	559	7	members	member	NOUN
ftr-295	559	8	of	of	ADP
ftr-295	559	9	the	the	DET
ftr-295	559	10	tcf	tcf	PROPN
ftr-295	559	11	could	could	AUX
ftr-295	559	12	agree	agree	VERB
ftr-295	559	13	on	on	ADP
ftr-295	559	14	what	what	PRON
ftr-295	559	15	they	they	PRON
ftr-295	559	16	will	will	AUX
ftr-295	559	17	consider	consider	VERB
ftr-295	559	18	to	to	PART
ftr-295	559	19	be	be	AUX
ftr-295	559	20	their	their	PRON
ftr-295	559	21	non	non	ADJ
ftr-295	559	22	-	-	ADJ
ftr-295	559	23	negotiable	negotiable	ADJ
ftr-295	559	24	bottom	bottom	ADJ
ftr-295	559	25	lines	line	NOUN
ftr-295	559	26	,	,	PUNCT
ftr-295	559	27	in	in	ADP
ftr-295	559	28	which	which	PRON
ftr-295	559	29	they	they	PRON
ftr-295	559	30	might	might	AUX
ftr-295	559	31	compromise	compromise	VERB
ftr-295	559	32	to	to	PART
ftr-295	559	33	garner	garner	VERB
ftr-295	559	34	greater	great	ADJ
ftr-295	559	35	international	international	ADJ
ftr-295	559	36	agreement	agreement	NOUN
ftr-295	559	37	.	.	PUNCT
ftr-295	560	1	in	in	ADP
ftr-295	560	2	addition	addition	NOUN
ftr-295	560	3	,	,	PUNCT
ftr-295	560	4	the	the	DET
ftr-295	560	5	tcf	tcf	PROPN
ftr-295	560	6	could	could	AUX
ftr-295	560	7	invite	invite	VERB
ftr-295	560	8	leading	lead	VERB
ftr-295	560	9	tax	tax	NOUN
ftr-295	560	10	scholars	scholar	NOUN
ftr-295	560	11	and	and	CCONJ
ftr-295	560	12	experts	expert	NOUN
ftr-295	560	13	to	to	PART
ftr-295	560	14	attend	attend	VERB
ftr-295	560	15	meetings	meeting	NOUN
ftr-295	560	16	and	and	CCONJ
ftr-295	560	17	express	express	VERB
ftr-295	560	18	their	their	PRON
ftr-295	560	19	views	view	NOUN
ftr-295	560	20	on	on	ADP
ftr-295	560	21	the	the	DET
ftr-295	560	22	matters	matter	NOUN
ftr-295	560	23	being	be	AUX
ftr-295	560	24	discussed	discuss	VERB
ftr-295	560	25	.	.	PUNCT
ftr-295	561	1	representatives	representative	NOUN
ftr-295	561	2	from	from	ADP
ftr-295	561	3	participating	participate	VERB
ftr-295	561	4	governments	government	NOUN
ftr-295	561	5	would	would	AUX
ftr-295	561	6	benefit	benefit	VERB
ftr-295	561	7	from	from	ADP
ftr-295	561	8	the	the	DET
ftr-295	561	9	knowledge	knowledge	NOUN
ftr-295	561	10	and	and	CCONJ
ftr-295	561	11	expertise	expertise	NOUN
ftr-295	561	12	of	of	ADP
ftr-295	561	13	tax	tax	NOUN
ftr-295	561	14	scholars	scholar	NOUN
ftr-295	561	15	who	who	PRON
ftr-295	561	16	could	could	AUX
ftr-295	561	17	give	give	VERB
ftr-295	561	18	their	their	PRON
ftr-295	561	19	opinions	opinion	NOUN
ftr-295	561	20	either	either	CCONJ
ftr-295	561	21	as	as	ADP
ftr-295	561	22	written	write	VERB
ftr-295	561	23	submissions	submission	NOUN
ftr-295	561	24	or	or	CCONJ
ftr-295	561	25	during	during	ADP
ftr-295	561	26	informal	informal	ADJ
ftr-295	561	27	meetings	meeting	NOUN
ftr-295	561	28	,	,	PUNCT
ftr-295	561	29	such	such	ADJ
ftr-295	561	30	as	as	ADP
ftr-295	561	31	roundtable	roundtable	ADJ
ftr-295	561	32	discussions	discussion	NOUN
ftr-295	561	33	or	or	CCONJ
ftr-295	561	34	interactive	interactive	ADJ
ftr-295	561	35	dialogues	dialogue	NOUN
ftr-295	561	36	.	.	PUNCT
ftr-295	562	1	the	the	DET
ftr-295	562	2	tcf	tcf	PROPN
ftr-295	562	3	could	could	AUX
ftr-295	562	4	also	also	ADV
ftr-295	562	5	extend	extend	VERB
ftr-295	562	6	invitations	invitation	NOUN
ftr-295	562	7	to	to	ADP
ftr-295	562	8	its	its	PRON
ftr-295	562	9	meetings	meeting	NOUN
ftr-295	562	10	to	to	ADP
ftr-295	562	11	representatives	representative	NOUN
ftr-295	562	12	of	of	ADP
ftr-295	562	13	international	international	ADJ
ftr-295	562	14	organizations	organization	NOUN
ftr-295	562	15	that	that	PRON
ftr-295	562	16	are	be	AUX
ftr-295	562	17	relevant	relevant	ADJ
ftr-295	562	18	to	to	ADP
ftr-295	562	19	the	the	DET
ftr-295	562	20	matter	matter	NOUN
ftr-295	562	21	being	be	AUX
ftr-295	562	22	considered	consider	VERB
ftr-295	562	23	by	by	ADP
ftr-295	562	24	the	the	DET
ftr-295	562	25	tcf	tcf	PROPN
ftr-295	562	26	.	.	PROPN
ftr-295	563	1	82	82	NUM
ftr-295	563	2	.	.	PUNCT
ftr-295	564	1	see	see	VERB
ftr-295	564	2	jitsic	jitsic	ADJ
ftr-295	564	3	memorandum	memorandum	NOUN
ftr-295	564	4	,	,	PUNCT
ftr-295	564	5	supra	supra	PROPN
ftr-295	564	6	note	note	PROPN
ftr-295	564	7	63	63	NUM
ftr-295	564	8	.	.	PUNCT
ftr-295	564	9	2014	2014	NUM
ftr-295	564	10	]	]	PUNCT
ftr-295	565	1	the	the	DET
ftr-295	565	2	unruly	unruly	ADJ
ftr-295	565	3	world	world	NOUN
ftr-295	565	4	of	of	ADP
ftr-295	565	5	tax	tax	NOUN
ftr-295	565	6	83	83	NUM
ftr-295	565	7	b.	b.	NOUN
ftr-295	565	8	where	where	SCONJ
ftr-295	565	9	can	can	AUX
ftr-295	565	10	the	the	DET
ftr-295	565	11	tcf	tcf	PROPN
ftr-295	565	12	make	make	VERB
ftr-295	565	13	a	a	DET
ftr-295	565	14	difference	difference	NOUN
ftr-295	565	15	?	?	PUNCT
ftr-295	566	1	tcfs	tcfs	NOUN
ftr-295	566	2	could	could	AUX
ftr-295	566	3	deal	deal	VERB
ftr-295	566	4	with	with	ADP
ftr-295	566	5	a	a	DET
ftr-295	566	6	wide	wide	ADJ
ftr-295	566	7	range	range	NOUN
ftr-295	566	8	of	of	ADP
ftr-295	566	9	topics	topic	NOUN
ftr-295	566	10	.	.	PUNCT
ftr-295	567	1	for	for	ADP
ftr-295	567	2	example	example	NOUN
ftr-295	567	3	,	,	PUNCT
ftr-295	567	4	a	a	DET
ftr-295	567	5	tcf	tcf	PROPN
ftr-295	567	6	could	could	AUX
ftr-295	567	7	undertake	undertake	VERB
ftr-295	567	8	to	to	PART
ftr-295	567	9	promote	promote	VERB
ftr-295	567	10	measures	measure	NOUN
ftr-295	567	11	to	to	PART
ftr-295	567	12	curtail	curtail	VERB
ftr-295	567	13	tax	tax	NOUN
ftr-295	567	14	evasion	evasion	NOUN
ftr-295	567	15	and	and	CCONJ
ftr-295	567	16	avoidance	avoidance	NOUN
ftr-295	567	17	.	.	PUNCT
ftr-295	568	1	as	as	SCONJ
ftr-295	568	2	noted	note	VERB
ftr-295	568	3	in	in	ADP
ftr-295	568	4	part	part	NOUN
ftr-295	568	5	ii.a	ii.a	PROPN
ftr-295	568	6	,	,	PUNCT
ftr-295	568	7	the	the	DET
ftr-295	568	8	oecd	oecd	PROPN
ftr-295	568	9	’s	’s	PART
ftr-295	568	10	efforts	effort	NOUN
ftr-295	568	11	to	to	PART
ftr-295	568	12	fight	fight	VERB
ftr-295	568	13	tax	tax	NOUN
ftr-295	568	14	evasion	evasion	NOUN
ftr-295	568	15	have	have	AUX
ftr-295	568	16	only	only	ADV
ftr-295	568	17	had	have	VERB
ftr-295	568	18	limited	limited	ADJ
ftr-295	568	19	success	success	NOUN
ftr-295	568	20	.	.	PUNCT
ftr-295	569	1	despite	despite	SCONJ
ftr-295	569	2	the	the	DET
ftr-295	569	3	g20	g20	NOUN
ftr-295	569	4	’s	’s	PART
ftr-295	569	5	decisive	decisive	ADJ
ftr-295	569	6	2010	2010	NUM
ftr-295	569	7	statement	statement	NOUN
ftr-295	569	8	that	that	SCONJ
ftr-295	569	9	it	it	PRON
ftr-295	569	10	is	be	AUX
ftr-295	569	11	“	"	PUNCT
ftr-295	569	12	ready	ready	ADJ
ftr-295	569	13	to	to	PART
ftr-295	569	14	use	use	VERB
ftr-295	569	15	countermeasures	countermeasure	NOUN
ftr-295	569	16	against	against	ADP
ftr-295	569	17	tax	tax	NOUN
ftr-295	569	18	havens	haven	NOUN
ftr-295	569	19	,	,	PUNCT
ftr-295	569	20	”	"	PUNCT
ftr-295	569	21	no	no	DET
ftr-295	569	22	countermeasures	countermeasure	NOUN
ftr-295	569	23	were	be	AUX
ftr-295	569	24	further	far	ADV
ftr-295	569	25	discussed	discuss	VERB
ftr-295	569	26	among	among	ADP
ftr-295	569	27	countries	country	NOUN
ftr-295	569	28	that	that	PRON
ftr-295	569	29	might	might	AUX
ftr-295	569	30	benefit	benefit	VERB
ftr-295	569	31	from	from	ADP
ftr-295	569	32	putting	put	VERB
ftr-295	569	33	pressure	pressure	NOUN
ftr-295	569	34	on	on	ADP
ftr-295	569	35	tax	tax	NOUN
ftr-295	569	36	havens	haven	NOUN
ftr-295	569	37	.	.	PUNCT
ftr-295	570	1	83	83	NUM
ftr-295	571	1	the	the	DET
ftr-295	571	2	jitsic	jitsic	PROPN
ftr-295	571	3	focuses	focus	VERB
ftr-295	571	4	on	on	ADP
ftr-295	571	5	cooperation	cooperation	NOUN
ftr-295	571	6	among	among	ADP
ftr-295	571	7	tax	tax	NOUN
ftr-295	571	8	administrators	administrator	NOUN
ftr-295	571	9	from	from	ADP
ftr-295	571	10	the	the	DET
ftr-295	571	11	united	united	PROPN
ftr-295	571	12	states	states	PROPN
ftr-295	571	13	,	,	PUNCT
ftr-295	571	14	the	the	DET
ftr-295	571	15	united	united	ADJ
ftr-295	571	16	kingdom	kingdom	PROPN
ftr-295	571	17	,	,	PUNCT
ftr-295	571	18	australia	australia	PROPN
ftr-295	571	19	,	,	PUNCT
ftr-295	571	20	canada	canada	PROPN
ftr-295	571	21	,	,	PUNCT
ftr-295	571	22	and	and	CCONJ
ftr-295	571	23	japan	japan	PROPN
ftr-295	571	24	in	in	ADP
ftr-295	571	25	combating	combat	VERB
ftr-295	571	26	tax	tax	NOUN
ftr-295	571	27	avoidance	avoidance	NOUN
ftr-295	571	28	and	and	CCONJ
ftr-295	571	29	shelters	shelter	NOUN
ftr-295	571	30	and	and	CCONJ
ftr-295	571	31	focuses	focus	VERB
ftr-295	571	32	less	less	ADJ
ftr-295	571	33	on	on	ADP
ftr-295	571	34	policy	policy	NOUN
ftr-295	571	35	issues	issue	NOUN
ftr-295	571	36	.	.	PUNCT
ftr-295	572	1	a	a	DET
ftr-295	572	2	tcf	tcf	PROPN
ftr-295	572	3	could	could	AUX
ftr-295	572	4	deal	deal	VERB
ftr-295	572	5	with	with	ADP
ftr-295	572	6	broader	broad	ADJ
ftr-295	572	7	policy	policy	NOUN
ftr-295	572	8	issues	issue	NOUN
ftr-295	572	9	that	that	PRON
ftr-295	572	10	the	the	DET
ftr-295	572	11	jitsic	jitsic	NOUN
ftr-295	572	12	does	do	AUX
ftr-295	572	13	not	not	PART
ftr-295	572	14	address	address	VERB
ftr-295	572	15	and	and	CCONJ
ftr-295	572	16	could	could	AUX
ftr-295	572	17	also	also	ADV
ftr-295	572	18	set	set	VERB
ftr-295	572	19	goals	goal	NOUN
ftr-295	572	20	for	for	ADP
ftr-295	572	21	tax	tax	NOUN
ftr-295	572	22	administrations	administration	NOUN
ftr-295	572	23	,	,	PUNCT
ftr-295	572	24	instruct	instruct	VERB
ftr-295	572	25	them	they	PRON
ftr-295	572	26	on	on	ADP
ftr-295	572	27	priorities	priority	NOUN
ftr-295	572	28	,	,	PUNCT
ftr-295	572	29	and	and	CCONJ
ftr-295	572	30	promote	promote	VERB
ftr-295	572	31	other	other	ADJ
ftr-295	572	32	collaborative	collaborative	ADJ
ftr-295	572	33	efforts	effort	NOUN
ftr-295	572	34	to	to	PART
ftr-295	572	35	reduce	reduce	VERB
ftr-295	572	36	tax	tax	NOUN
ftr-295	572	37	evasion	evasion	NOUN
ftr-295	572	38	.	.	PUNCT
ftr-295	573	1	a	a	DET
ftr-295	573	2	current	current	ADJ
ftr-295	573	3	example	example	NOUN
ftr-295	573	4	of	of	ADP
ftr-295	573	5	the	the	DET
ftr-295	573	6	lack	lack	NOUN
ftr-295	573	7	of	of	ADP
ftr-295	573	8	cooperation	cooperation	NOUN
ftr-295	573	9	in	in	ADP
ftr-295	573	10	combating	combat	VERB
ftr-295	573	11	tax	tax	NOUN
ftr-295	573	12	evasion	evasion	NOUN
ftr-295	573	13	concerns	concern	VERB
ftr-295	573	14	the	the	DET
ftr-295	573	15	choice	choice	NOUN
ftr-295	573	16	between	between	ADP
ftr-295	573	17	automatic	automatic	ADJ
ftr-295	573	18	information	information	NOUN
ftr-295	573	19	exchange	exchange	NOUN
ftr-295	573	20	(	(	PUNCT
ftr-295	573	21	adopted	adopt	VERB
ftr-295	573	22	unilaterally	unilaterally	ADV
ftr-295	573	23	by	by	ADP
ftr-295	573	24	the	the	DET
ftr-295	573	25	united	united	PROPN
ftr-295	573	26	states	states	PROPN
ftr-295	573	27	in	in	ADP
ftr-295	573	28	the	the	DET
ftr-295	573	29	foreign	foreign	ADJ
ftr-295	573	30	account	account	NOUN
ftr-295	573	31	tax	tax	NOUN
ftr-295	573	32	compliance	compliance	NOUN
ftr-295	573	33	act	act	NOUN
ftr-295	573	34	(	(	PUNCT
ftr-295	573	35	fatca	fatca	ADJ
ftr-295	573	36	)	)	PUNCT
ftr-295	573	37	)	)	PUNCT
ftr-295	573	38	or	or	CCONJ
ftr-295	573	39	anonymous	anonymous	ADJ
ftr-295	573	40	cross	cross	ADJ
ftr-295	573	41	-	-	ADJ
ftr-295	573	42	border	border	ADJ
ftr-295	573	43	tax	tax	NOUN
ftr-295	573	44	withholding	withholding	NOUN
ftr-295	573	45	(	(	PUNCT
ftr-295	573	46	adopted	adopt	VERB
ftr-295	573	47	by	by	ADP
ftr-295	573	48	the	the	DET
ftr-295	573	49	united	united	PROPN
ftr-295	573	50	kingdom	kingdom	NOUN
ftr-295	573	51	in	in	ADP
ftr-295	573	52	a	a	DET
ftr-295	573	53	treaty	treaty	NOUN
ftr-295	573	54	signed	sign	VERB
ftr-295	573	55	with	with	ADP
ftr-295	573	56	switzerland	switzerland	PROPN
ftr-295	573	57	in	in	ADP
ftr-295	573	58	2011	2011	NUM
ftr-295	573	59	84	84	NUM
ftr-295	573	60	)	)	PUNCT
ftr-295	573	61	.	.	PUNCT
ftr-295	574	1	it	it	PRON
ftr-295	574	2	is	be	AUX
ftr-295	574	3	unclear	unclear	ADJ
ftr-295	574	4	whether	whether	SCONJ
ftr-295	574	5	the	the	DET
ftr-295	574	6	different	different	ADJ
ftr-295	574	7	policies	policy	NOUN
ftr-295	574	8	are	be	AUX
ftr-295	574	9	beneficial	beneficial	ADJ
ftr-295	574	10	to	to	ADP
ftr-295	574	11	these	these	DET
ftr-295	574	12	countries	country	NOUN
ftr-295	574	13	,	,	PUNCT
ftr-295	574	14	and	and	CCONJ
ftr-295	574	15	one	one	PRON
ftr-295	574	16	may	may	AUX
ftr-295	574	17	wonder	wonder	VERB
ftr-295	574	18	whether	whether	SCONJ
ftr-295	574	19	a	a	DET
ftr-295	574	20	different	different	ADJ
ftr-295	574	21	result	result	NOUN
ftr-295	574	22	would	would	AUX
ftr-295	574	23	have	have	AUX
ftr-295	574	24	been	be	AUX
ftr-295	574	25	achieved	achieve	VERB
ftr-295	574	26	if	if	SCONJ
ftr-295	574	27	the	the	DET
ftr-295	574	28	aforementioned	aforementioned	ADJ
ftr-295	574	29	countries	country	NOUN
ftr-295	574	30	tried	try	VERB
ftr-295	574	31	to	to	PART
ftr-295	574	32	collaborate	collaborate	VERB
ftr-295	574	33	on	on	ADP
ftr-295	574	34	those	those	DET
ftr-295	574	35	issues	issue	NOUN
ftr-295	574	36	in	in	ADP
ftr-295	574	37	advance	advance	NOUN
ftr-295	574	38	.	.	PUNCT
ftr-295	575	1	a	a	DET
ftr-295	575	2	tcf	tcf	PROPN
ftr-295	575	3	could	could	AUX
ftr-295	575	4	also	also	ADV
ftr-295	575	5	promote	promote	VERB
ftr-295	575	6	multilateral	multilateral	ADJ
ftr-295	575	7	harmonization	harmonization	NOUN
ftr-295	575	8	efforts	effort	NOUN
ftr-295	575	9	.	.	PUNCT
ftr-295	576	1	many	many	ADJ
ftr-295	576	2	commentators	commentator	NOUN
ftr-295	576	3	have	have	AUX
ftr-295	576	4	suggested	suggest	VERB
ftr-295	576	5	ideas	idea	NOUN
ftr-295	576	6	that	that	PRON
ftr-295	576	7	could	could	AUX
ftr-295	576	8	improve	improve	VERB
ftr-295	576	9	international	international	ADJ
ftr-295	576	10	tax	tax	NOUN
ftr-295	576	11	policy	policy	NOUN
ftr-295	576	12	,	,	PUNCT
ftr-295	576	13	but	but	CCONJ
ftr-295	576	14	adoption	adoption	NOUN
ftr-295	576	15	of	of	ADP
ftr-295	576	16	those	those	DET
ftr-295	576	17	ideas	idea	NOUN
ftr-295	576	18	must	must	AUX
ftr-295	576	19	be	be	AUX
ftr-295	576	20	multilateral	multilateral	ADJ
ftr-295	576	21	:	:	PUNCT
ftr-295	576	22	promoting	promote	VERB
ftr-295	576	23	a	a	DET
ftr-295	576	24	multilateral	multilateral	ADJ
ftr-295	576	25	tax	tax	NOUN
ftr-295	576	26	treaty	treaty	NOUN
ftr-295	576	27	to	to	PART
ftr-295	576	28	address	address	VERB
ftr-295	576	29	inconsistencies	inconsistency	NOUN
ftr-295	576	30	among	among	ADP
ftr-295	576	31	other	other	ADJ
ftr-295	576	32	treaties	treaty	NOUN
ftr-295	576	33	and	and	CCONJ
ftr-295	576	34	multilateral	multilateral	ADJ
ftr-295	576	35	issues	issue	NOUN
ftr-295	576	36	that	that	PRON
ftr-295	576	37	can	can	AUX
ftr-295	576	38	not	not	PART
ftr-295	576	39	be	be	AUX
ftr-295	576	40	addressed	address	VERB
ftr-295	576	41	through	through	ADP
ftr-295	576	42	a	a	DET
ftr-295	576	43	bilateral	bilateral	ADJ
ftr-295	576	44	treaty	treaty	NOUN
ftr-295	576	45	system	system	NOUN
ftr-295	576	46	;	;	PUNCT
ftr-295	576	47	85	85	NUM
ftr-295	576	48	implementing	implement	VERB
ftr-295	576	49	formulaic	formulaic	ADJ
ftr-295	576	50	apportionment	apportionment	NOUN
ftr-295	576	51	of	of	ADP
ftr-295	576	52	multinational	multinational	ADJ
ftr-295	576	53	companies	company	NOUN
ftr-295	576	54	’	'	PUNCT
ftr-295	576	55	income	income	NOUN
ftr-295	576	56	in	in	ADP
ftr-295	576	57	a	a	DET
ftr-295	576	58	manner	manner	NOUN
ftr-295	576	59	that	that	PRON
ftr-295	576	60	would	would	AUX
ftr-295	576	61	reduce	reduce	VERB
ftr-295	576	62	incentives	incentive	NOUN
ftr-295	576	63	for	for	ADP
ftr-295	576	64	income	income	NOUN
ftr-295	576	65	shifting	shift	VERB
ftr-295	576	66	through	through	ADP
ftr-295	576	67	the	the	DET
ftr-295	576	68	use	use	NOUN
ftr-295	576	69	of	of	ADP
ftr-295	576	70	transfer	transfer	NOUN
ftr-295	576	71	pricing	pricing	NOUN
ftr-295	576	72	and	and	CCONJ
ftr-295	576	73	other	other	ADJ
ftr-295	576	74	planning	planning	NOUN
ftr-295	576	75	tools	tool	NOUN
ftr-295	576	76	86	86	NUM
ftr-295	576	77	or	or	CCONJ
ftr-295	576	78	other	other	ADJ
ftr-295	576	79	alternatives	alternative	NOUN
ftr-295	576	80	to	to	ADP
ftr-295	576	81	the	the	DET
ftr-295	576	82	current	current	ADJ
ftr-295	576	83	transfer	transfer	NOUN
ftr-295	576	84	pricing	pricing	NOUN
ftr-295	576	85	system	system	NOUN
ftr-295	576	86	;	;	PUNCT
ftr-295	576	87	87	87	NUM
ftr-295	576	88	standardizing	standardize	VERB
ftr-295	576	89	anti	anti	X
ftr-295	576	90	83	83	NUM
ftr-295	576	91	.	.	PUNCT
ftr-295	577	1	g20	g20	PROPN
ftr-295	577	2	,	,	PUNCT
ftr-295	577	3	toronto	toronto	PROPN
ftr-295	577	4	summit	summit	PROPN
ftr-295	577	5	declaration	declaration	PROPN
ftr-295	577	6	,	,	PUNCT
ftr-295	577	7	(	(	PUNCT
ftr-295	577	8	june	june	PROPN
ftr-295	577	9	26	26	NUM
ftr-295	577	10	-	-	SYM
ftr-295	577	11	27	27	NUM
ftr-295	577	12	,	,	PUNCT
ftr-295	577	13	2010	2010	NUM
ftr-295	577	14	)	)	PUNCT
ftr-295	577	15	,	,	PUNCT
ftr-295	577	16	http://www	http://www	PROPN
ftr-295	577	17	.	.	PUNCT
ftr-295	577	18	whitehouse.gov/the-press-office/g-20-toronto-summit-declaration	whitehouse.gov/the-press-office/g-20-toronto-summit-declaration	NOUN
ftr-295	577	19	.	.	PUNCT
ftr-295	578	1	84	84	NUM
ftr-295	578	2	.	.	PUNCT
ftr-295	579	1	see	see	VERB
ftr-295	579	2	grinberg	grinberg	PROPN
ftr-295	579	3	,	,	PUNCT
ftr-295	579	4	capital	capital	NOUN
ftr-295	579	5	income	income	NOUN
ftr-295	579	6	in	in	ADP
ftr-295	579	7	emerging	emerge	VERB
ftr-295	579	8	countries	country	NOUN
ftr-295	579	9	,	,	PUNCT
ftr-295	579	10	supra	supra	PROPN
ftr-295	579	11	note	note	NOUN
ftr-295	579	12	2	2	NUM
ftr-295	579	13	.	.	SYM
ftr-295	579	14	85	85	NUM
ftr-295	579	15	.	.	PUNCT
ftr-295	580	1	see	see	VERB
ftr-295	580	2	thuronyi	thuronyi	PROPN
ftr-295	580	3	,	,	PUNCT
ftr-295	580	4	international	international	ADJ
ftr-295	580	5	tax	tax	NOUN
ftr-295	580	6	cooperation	cooperation	NOUN
ftr-295	580	7	,	,	PUNCT
ftr-295	580	8	supra	supra	PROPN
ftr-295	580	9	note	note	NOUN
ftr-295	580	10	3	3	NUM
ftr-295	580	11	.	.	NOUN
ftr-295	580	12	86	86	NUM
ftr-295	580	13	.	.	PUNCT
ftr-295	581	1	see	see	VERB
ftr-295	581	2	clausing	clausing	NOUN
ftr-295	581	3	&	&	CCONJ
ftr-295	581	4	avi	avi	NOUN
ftr-295	581	5	-	-	PUNCT
ftr-295	581	6	yonah	yonah	ADJ
ftr-295	581	7	,	,	PUNCT
ftr-295	581	8	reforming	reform	VERB
ftr-295	581	9	taxation	taxation	NOUN
ftr-295	581	10	,	,	PUNCT
ftr-295	581	11	supra	supra	PROPN
ftr-295	581	12	note	note	NOUN
ftr-295	581	13	4	4	NUM
ftr-295	581	14	(	(	PUNCT
ftr-295	581	15	proposing	propose	VERB
ftr-295	581	16	a	a	DET
ftr-295	581	17	formulaic	formulaic	ADJ
ftr-295	581	18	apportionment	apportionment	ADJ
ftr-295	581	19	approach	approach	NOUN
ftr-295	581	20	)	)	PUNCT
ftr-295	581	21	.	.	PUNCT
ftr-295	582	1	87	87	NUM
ftr-295	582	2	.	.	PUNCT
ftr-295	583	1	see	see	VERB
ftr-295	583	2	spencer	spencer	NOUN
ftr-295	583	3	,	,	PUNCT
ftr-295	583	4	transfer	transfer	NOUN
ftr-295	583	5	pricing	pricing	NOUN
ftr-295	583	6	,	,	PUNCT
ftr-295	583	7	supra	supra	PROPN
ftr-295	583	8	note	note	NOUN
ftr-295	583	9	5	5	NUM
ftr-295	583	10	(	(	PUNCT
ftr-295	583	11	discussing	discuss	VERB
ftr-295	583	12	the	the	DET
ftr-295	583	13	flaws	flaw	NOUN
ftr-295	583	14	of	of	ADP
ftr-295	583	15	the	the	DET
ftr-295	583	16	current	current	ADJ
ftr-295	583	17	transfer	transfer	NOUN
ftr-295	583	18	pricing	pricing	NOUN
ftr-295	583	19	system	system	NOUN
ftr-295	583	20	)	)	PUNCT
ftr-295	583	21	.	.	PUNCT
ftr-295	584	1	84	84	NUM
ftr-295	584	2	florida	florida	PROPN
ftr-295	584	3	tax	tax	NOUN
ftr-295	584	4	review	review	NOUN
ftr-295	584	5	[	[	X
ftr-295	584	6	vol	vol	NOUN
ftr-295	584	7	.	.	PUNCT
ftr-295	585	1	15:2	15:2	NUM
ftr-295	585	2	avoidance	avoidance	NOUN
ftr-295	585	3	rules	rule	NOUN
ftr-295	585	4	,	,	PUNCT
ftr-295	585	5	such	such	ADJ
ftr-295	585	6	as	as	ADP
ftr-295	585	7	the	the	DET
ftr-295	585	8	rules	rule	NOUN
ftr-295	585	9	regarding	regard	VERB
ftr-295	585	10	cfcs	cfc	NOUN
ftr-295	585	11	;	;	PUNCT
ftr-295	585	12	88	88	NUM
ftr-295	585	13	addressing	address	VERB
ftr-295	585	14	situations	situation	NOUN
ftr-295	585	15	in	in	ADP
ftr-295	585	16	which	which	PRON
ftr-295	585	17	an	an	DET
ftr-295	585	18	entity	entity	NOUN
ftr-295	585	19	is	be	AUX
ftr-295	585	20	not	not	PART
ftr-295	585	21	taxed	tax	VERB
ftr-295	585	22	in	in	ADP
ftr-295	585	23	any	any	DET
ftr-295	585	24	jurisdiction	jurisdiction	NOUN
ftr-295	585	25	because	because	SCONJ
ftr-295	585	26	of	of	ADP
ftr-295	585	27	differences	difference	NOUN
ftr-295	585	28	in	in	ADP
ftr-295	585	29	tax	tax	NOUN
ftr-295	585	30	laws	law	NOUN
ftr-295	585	31	;	;	PUNCT
ftr-295	585	32	adopting	adopt	VERB
ftr-295	585	33	a	a	DET
ftr-295	585	34	minimal	minimal	ADJ
ftr-295	585	35	corporate	corporate	ADJ
ftr-295	585	36	and	and	CCONJ
ftr-295	585	37	capital	capital	NOUN
ftr-295	585	38	income	income	NOUN
ftr-295	585	39	tax	tax	NOUN
ftr-295	585	40	rate	rate	NOUN
ftr-295	585	41	to	to	PART
ftr-295	585	42	reduce	reduce	VERB
ftr-295	585	43	tax	tax	NOUN
ftr-295	585	44	competition	competition	NOUN
ftr-295	585	45	between	between	ADP
ftr-295	585	46	countries	country	NOUN
ftr-295	585	47	that	that	PRON
ftr-295	585	48	have	have	VERB
ftr-295	585	49	similar	similar	ADJ
ftr-295	585	50	economies	economy	NOUN
ftr-295	585	51	and	and	CCONJ
ftr-295	585	52	tax	tax	NOUN
ftr-295	585	53	structures	structure	NOUN
ftr-295	585	54	;	;	PUNCT
ftr-295	585	55	89	89	NUM
ftr-295	585	56	changing	change	VERB
ftr-295	585	57	the	the	DET
ftr-295	585	58	taxation	taxation	NOUN
ftr-295	585	59	of	of	ADP
ftr-295	585	60	intellectual	intellectual	ADJ
ftr-295	585	61	property	property	NOUN
ftr-295	585	62	to	to	PART
ftr-295	585	63	limit	limit	VERB
ftr-295	585	64	companies	company	NOUN
ftr-295	585	65	’	'	PUNCT
ftr-295	585	66	ability	ability	NOUN
ftr-295	585	67	to	to	PART
ftr-295	585	68	lower	lower	VERB
ftr-295	585	69	tax	tax	NOUN
ftr-295	585	70	liability	liability	NOUN
ftr-295	585	71	by	by	ADP
ftr-295	585	72	use	use	NOUN
ftr-295	585	73	of	of	ADP
ftr-295	585	74	planning	planning	NOUN
ftr-295	585	75	tools	tool	NOUN
ftr-295	585	76	,	,	PUNCT
ftr-295	585	77	and	and	CCONJ
ftr-295	585	78	reducing	reduce	VERB
ftr-295	585	79	incentives	incentive	NOUN
ftr-295	585	80	to	to	PART
ftr-295	585	81	change	change	VERB
ftr-295	585	82	location	location	NOUN
ftr-295	585	83	of	of	ADP
ftr-295	585	84	research	research	NOUN
ftr-295	585	85	and	and	CCONJ
ftr-295	585	86	development	development	NOUN
ftr-295	585	87	because	because	SCONJ
ftr-295	585	88	of	of	ADP
ftr-295	585	89	differences	difference	NOUN
ftr-295	585	90	in	in	ADP
ftr-295	585	91	tax	tax	NOUN
ftr-295	585	92	systems	system	NOUN
ftr-295	585	93	.	.	PUNCT
ftr-295	586	1	90	90	NUM
ftr-295	586	2	other	other	ADJ
ftr-295	586	3	initiatives	initiative	NOUN
ftr-295	586	4	that	that	PRON
ftr-295	586	5	might	might	AUX
ftr-295	586	6	be	be	AUX
ftr-295	586	7	beneficial	beneficial	ADJ
ftr-295	586	8	include	include	VERB
ftr-295	586	9	harmonization	harmonization	NOUN
ftr-295	586	10	of	of	ADP
ftr-295	586	11	reporting	reporting	NOUN
ftr-295	586	12	rules	rule	NOUN
ftr-295	586	13	so	so	SCONJ
ftr-295	586	14	as	as	SCONJ
ftr-295	586	15	to	to	PART
ftr-295	586	16	make	make	VERB
ftr-295	586	17	compliance	compliance	NOUN
ftr-295	586	18	less	less	ADV
ftr-295	586	19	costly	costly	ADJ
ftr-295	586	20	for	for	ADP
ftr-295	586	21	taxpayers	taxpayer	NOUN
ftr-295	586	22	,	,	PUNCT
ftr-295	586	23	standardizing	standardize	VERB
ftr-295	586	24	source	source	NOUN
ftr-295	586	25	and	and	CCONJ
ftr-295	586	26	transfer	transfer	NOUN
ftr-295	586	27	pricing	pricing	NOUN
ftr-295	586	28	rules	rule	NOUN
ftr-295	586	29	,	,	PUNCT
ftr-295	586	30	improving	improve	VERB
ftr-295	586	31	mechanisms	mechanism	NOUN
ftr-295	586	32	for	for	ADP
ftr-295	586	33	dispute	dispute	NOUN
ftr-295	586	34	resolution	resolution	NOUN
ftr-295	586	35	and	and	CCONJ
ftr-295	586	36	administrative	administrative	ADJ
ftr-295	586	37	cooperation	cooperation	NOUN
ftr-295	586	38	,	,	PUNCT
ftr-295	586	39	and	and	CCONJ
ftr-295	586	40	other	other	ADJ
ftr-295	586	41	means	mean	NOUN
ftr-295	586	42	of	of	ADP
ftr-295	586	43	making	make	VERB
ftr-295	586	44	cooperation	cooperation	NOUN
ftr-295	586	45	in	in	ADP
ftr-295	586	46	tax	tax	NOUN
ftr-295	586	47	administration	administration	NOUN
ftr-295	586	48	more	more	ADV
ftr-295	586	49	efficient	efficient	ADJ
ftr-295	586	50	.	.	PUNCT
ftr-295	587	1	the	the	DET
ftr-295	587	2	lack	lack	NOUN
ftr-295	587	3	of	of	ADP
ftr-295	587	4	cooperation	cooperation	NOUN
ftr-295	587	5	today	today	NOUN
ftr-295	587	6	can	can	AUX
ftr-295	587	7	likely	likely	ADV
ftr-295	587	8	be	be	AUX
ftr-295	587	9	explained	explain	VERB
ftr-295	587	10	in	in	ADP
ftr-295	587	11	several	several	ADJ
ftr-295	587	12	ways	way	NOUN
ftr-295	587	13	.	.	PUNCT
ftr-295	588	1	powerful	powerful	ADJ
ftr-295	588	2	lobbies	lobby	NOUN
ftr-295	588	3	,	,	PUNCT
ftr-295	588	4	influential	influential	ADJ
ftr-295	588	5	multinational	multinational	ADJ
ftr-295	588	6	companies	company	NOUN
ftr-295	588	7	,	,	PUNCT
ftr-295	588	8	and	and	CCONJ
ftr-295	588	9	other	other	ADJ
ftr-295	588	10	countries	country	NOUN
ftr-295	588	11	can	can	AUX
ftr-295	588	12	put	put	VERB
ftr-295	588	13	significant	significant	ADJ
ftr-295	588	14	pressure	pressure	NOUN
ftr-295	588	15	on	on	ADP
ftr-295	588	16	countries	country	NOUN
ftr-295	588	17	that	that	PRON
ftr-295	588	18	share	share	VERB
ftr-295	588	19	similar	similar	ADJ
ftr-295	588	20	interests	interest	NOUN
ftr-295	588	21	to	to	PART
ftr-295	588	22	prevent	prevent	VERB
ftr-295	588	23	them	they	PRON
ftr-295	588	24	from	from	ADP
ftr-295	588	25	cooperating	cooperate	VERB
ftr-295	588	26	to	to	PART
ftr-295	588	27	improve	improve	VERB
ftr-295	588	28	their	their	PRON
ftr-295	588	29	ability	ability	NOUN
ftr-295	588	30	to	to	PART
ftr-295	588	31	tax	tax	VERB
ftr-295	588	32	income	income	NOUN
ftr-295	588	33	that	that	PRON
ftr-295	588	34	is	be	AUX
ftr-295	588	35	currently	currently	ADV
ftr-295	588	36	being	be	AUX
ftr-295	588	37	evaded	evade	VERB
ftr-295	588	38	or	or	CCONJ
ftr-295	588	39	avoided	avoid	VERB
ftr-295	588	40	.	.	PUNCT
ftr-295	589	1	these	these	DET
ftr-295	589	2	forces	force	NOUN
ftr-295	589	3	might	might	AUX
ftr-295	589	4	limit	limit	VERB
ftr-295	589	5	the	the	DET
ftr-295	589	6	ability	ability	NOUN
ftr-295	589	7	to	to	PART
ftr-295	589	8	attain	attain	VERB
ftr-295	589	9	effective	effective	ADJ
ftr-295	589	10	cooperation	cooperation	NOUN
ftr-295	589	11	even	even	ADV
ftr-295	589	12	if	if	SCONJ
ftr-295	589	13	the	the	DET
ftr-295	589	14	proposed	propose	VERB
ftr-295	589	15	tcf	tcf	PROPN
ftr-295	589	16	existed	exist	VERB
ftr-295	589	17	.	.	PUNCT
ftr-295	590	1	however	however	ADV
ftr-295	590	2	,	,	PUNCT
ftr-295	590	3	while	while	SCONJ
ftr-295	590	4	there	there	PRON
ftr-295	590	5	may	may	AUX
ftr-295	590	6	be	be	AUX
ftr-295	590	7	inherent	inherent	ADJ
ftr-295	590	8	reasons	reason	NOUN
ftr-295	590	9	why	why	SCONJ
ftr-295	590	10	countries	country	NOUN
ftr-295	590	11	do	do	AUX
ftr-295	590	12	not	not	PART
ftr-295	590	13	cooperate	cooperate	VERB
ftr-295	590	14	,	,	PUNCT
ftr-295	590	15	the	the	DET
ftr-295	590	16	lack	lack	NOUN
ftr-295	590	17	of	of	ADP
ftr-295	590	18	a	a	DET
ftr-295	590	19	forum	forum	NOUN
ftr-295	590	20	to	to	PART
ftr-295	590	21	facilitate	facilitate	VERB
ftr-295	590	22	collaboration	collaboration	NOUN
ftr-295	590	23	between	between	ADP
ftr-295	590	24	countries	country	NOUN
ftr-295	590	25	definitely	definitely	ADV
ftr-295	590	26	does	do	AUX
ftr-295	590	27	not	not	PART
ftr-295	590	28	help	help	VERB
ftr-295	590	29	the	the	DET
ftr-295	590	30	situation	situation	NOUN
ftr-295	590	31	.	.	PUNCT
ftr-295	591	1	as	as	SCONJ
ftr-295	591	2	noted	note	VERB
ftr-295	591	3	earlier	early	ADV
ftr-295	591	4	,	,	PUNCT
ftr-295	591	5	the	the	DET
ftr-295	591	6	lack	lack	NOUN
ftr-295	591	7	of	of	ADP
ftr-295	591	8	coordination	coordination	NOUN
ftr-295	591	9	in	in	ADP
ftr-295	591	10	the	the	DET
ftr-295	591	11	international	international	ADJ
ftr-295	591	12	setting	setting	NOUN
ftr-295	591	13	is	be	AUX
ftr-295	591	14	not	not	PART
ftr-295	591	15	unique	unique	ADJ
ftr-295	591	16	to	to	ADP
ftr-295	591	17	tax	tax	NOUN
ftr-295	591	18	policy	policy	NOUN
ftr-295	591	19	—	—	PUNCT
ftr-295	591	20	other	other	ADJ
ftr-295	591	21	international	international	ADJ
ftr-295	591	22	institutions	institution	NOUN
ftr-295	591	23	face	face	VERB
ftr-295	591	24	similar	similar	ADJ
ftr-295	591	25	difficulties	difficulty	NOUN
ftr-295	591	26	and	and	CCONJ
ftr-295	591	27	pressures	pressure	NOUN
ftr-295	591	28	.	.	PUNCT
ftr-295	592	1	learning	learn	VERB
ftr-295	592	2	from	from	ADP
ftr-295	592	3	other	other	ADJ
ftr-295	592	4	institutional	institutional	ADJ
ftr-295	592	5	frameworks	framework	NOUN
ftr-295	592	6	that	that	PRON
ftr-295	592	7	are	be	AUX
ftr-295	592	8	used	use	VERB
ftr-295	592	9	for	for	ADP
ftr-295	592	10	cooperation	cooperation	NOUN
ftr-295	592	11	-	-	PUNCT
ftr-295	592	12	building	building	NOUN
ftr-295	592	13	can	can	AUX
ftr-295	592	14	be	be	AUX
ftr-295	592	15	useful	useful	ADJ
ftr-295	592	16	for	for	ADP
ftr-295	592	17	the	the	DET
ftr-295	592	18	tax	tax	NOUN
ftr-295	592	19	policy	policy	NOUN
ftr-295	592	20	setting	setting	NOUN
ftr-295	592	21	as	as	ADV
ftr-295	592	22	well	well	ADV
ftr-295	592	23	.	.	PUNCT
ftr-295	593	1	to	to	ADP
ftr-295	593	2	the	the	DET
ftr-295	593	3	extent	extent	NOUN
ftr-295	593	4	institutional	institutional	ADJ
ftr-295	593	5	factors	factor	NOUN
ftr-295	593	6	have	have	VERB
ftr-295	593	7	influence	influence	NOUN
ftr-295	593	8	on	on	ADP
ftr-295	593	9	policy	policy	NOUN
ftr-295	593	10	decisions	decision	NOUN
ftr-295	593	11	—	—	PUNCT
ftr-295	593	12	and	and	CCONJ
ftr-295	593	13	we	we	PRON
ftr-295	593	14	believe	believe	VERB
ftr-295	593	15	they	they	PRON
ftr-295	593	16	do	do	VERB
ftr-295	593	17	—	—	PUNCT
ftr-295	593	18	establishing	establish	VERB
ftr-295	593	19	a	a	DET
ftr-295	593	20	forum	forum	NOUN
ftr-295	593	21	or	or	CCONJ
ftr-295	593	22	a	a	DET
ftr-295	593	23	process	process	NOUN
ftr-295	593	24	in	in	ADP
ftr-295	593	25	which	which	PRON
ftr-295	593	26	countries	country	NOUN
ftr-295	593	27	with	with	ADP
ftr-295	593	28	similar	similar	ADJ
ftr-295	593	29	interests	interest	NOUN
ftr-295	593	30	will	will	AUX
ftr-295	593	31	better	well	ADV
ftr-295	593	32	cooperate	cooperate	VERB
ftr-295	593	33	can	can	AUX
ftr-295	593	34	make	make	VERB
ftr-295	593	35	an	an	DET
ftr-295	593	36	actual	actual	ADJ
ftr-295	593	37	difference	difference	NOUN
ftr-295	593	38	in	in	ADP
ftr-295	593	39	regard	regard	NOUN
ftr-295	593	40	to	to	ADP
ftr-295	593	41	tax	tax	NOUN
ftr-295	593	42	policy	policy	NOUN
ftr-295	593	43	issues	issue	NOUN
ftr-295	593	44	.	.	PUNCT
ftr-295	594	1	c.	c.	NOUN
ftr-295	594	2	rationale	rationale	NOUN
ftr-295	594	3	and	and	CCONJ
ftr-295	594	4	advantages	advantage	NOUN
ftr-295	594	5	the	the	DET
ftr-295	594	6	rationale	rationale	NOUN
ftr-295	594	7	for	for	ADP
ftr-295	594	8	this	this	DET
ftr-295	594	9	proposal	proposal	NOUN
ftr-295	594	10	is	be	AUX
ftr-295	594	11	clear	clear	ADJ
ftr-295	594	12	:	:	PUNCT
ftr-295	594	13	to	to	PART
ftr-295	594	14	enhance	enhance	VERB
ftr-295	594	15	cooperation	cooperation	NOUN
ftr-295	594	16	among	among	ADP
ftr-295	594	17	countries	country	NOUN
ftr-295	594	18	that	that	PRON
ftr-295	594	19	have	have	VERB
ftr-295	594	20	similar	similar	ADJ
ftr-295	594	21	interests	interest	NOUN
ftr-295	594	22	in	in	ADP
ftr-295	594	23	matters	matter	NOUN
ftr-295	594	24	of	of	ADP
ftr-295	594	25	taxation	taxation	NOUN
ftr-295	594	26	in	in	ADP
ftr-295	594	27	order	order	NOUN
ftr-295	594	28	to	to	ADP
ftr-295	594	29	88	88	NUM
ftr-295	594	30	.	.	PUNCT
ftr-295	595	1	see	see	VERB
ftr-295	595	2	burnett	burnett	PROPN
ftr-295	595	3	,	,	PUNCT
ftr-295	595	4	cfc	cfc	PROPN
ftr-295	595	5	regimes	regime	NOUN
ftr-295	595	6	,	,	PUNCT
ftr-295	595	7	supra	supra	PROPN
ftr-295	595	8	note	note	NOUN
ftr-295	595	9	6	6	NUM
ftr-295	595	10	.	.	SYM
ftr-295	595	11	89	89	NUM
ftr-295	595	12	.	.	PUNCT
ftr-295	596	1	see	see	VERB
ftr-295	596	2	sørensen	sørensen	NOUN
ftr-295	596	3	,	,	PUNCT
ftr-295	596	4	case	case	NOUN
ftr-295	596	5	for	for	ADP
ftr-295	596	6	coordination	coordination	NOUN
ftr-295	596	7	,	,	PUNCT
ftr-295	596	8	supra	supra	PROPN
ftr-295	596	9	note	note	PROPN
ftr-295	596	10	7	7	NUM
ftr-295	596	11	(	(	PUNCT
ftr-295	596	12	analyzing	analyze	VERB
ftr-295	596	13	the	the	DET
ftr-295	596	14	harmonization	harmonization	NOUN
ftr-295	596	15	of	of	ADP
ftr-295	596	16	tax	tax	NOUN
ftr-295	596	17	rates	rate	NOUN
ftr-295	596	18	on	on	ADP
ftr-295	596	19	capital	capital	NOUN
ftr-295	596	20	income	income	NOUN
ftr-295	596	21	)	)	PUNCT
ftr-295	596	22	.	.	PUNCT
ftr-295	597	1	90	90	NUM
ftr-295	597	2	.	.	PUNCT
ftr-295	598	1	see	see	VERB
ftr-295	598	2	graetz	graetz	PROPN
ftr-295	598	3	&	&	CCONJ
ftr-295	598	4	doud	doud	PROPN
ftr-295	598	5	,	,	PUNCT
ftr-295	598	6	technological	technological	ADJ
ftr-295	598	7	innovation	innovation	NOUN
ftr-295	598	8	,	,	PUNCT
ftr-295	598	9	supra	supra	PROPN
ftr-295	598	10	note	note	NOUN
ftr-295	598	11	8	8	NUM
ftr-295	598	12	(	(	PUNCT
ftr-295	598	13	discussing	discuss	VERB
ftr-295	598	14	this	this	DET
ftr-295	598	15	topic	topic	NOUN
ftr-295	598	16	and	and	CCONJ
ftr-295	598	17	its	its	PRON
ftr-295	598	18	policy	policy	NOUN
ftr-295	598	19	alternatives	alternative	NOUN
ftr-295	598	20	)	)	PUNCT
ftr-295	598	21	.	.	PUNCT
ftr-295	599	1	2014	2014	NUM
ftr-295	599	2	]	]	PUNCT
ftr-295	600	1	the	the	DET
ftr-295	600	2	unruly	unruly	ADJ
ftr-295	600	3	world	world	NOUN
ftr-295	600	4	of	of	ADP
ftr-295	600	5	tax	tax	NOUN
ftr-295	600	6	85	85	NUM
ftr-295	600	7	maximize	maximize	VERB
ftr-295	600	8	the	the	DET
ftr-295	600	9	national	national	ADJ
ftr-295	600	10	welfare	welfare	NOUN
ftr-295	600	11	of	of	ADP
ftr-295	600	12	those	those	DET
ftr-295	600	13	countries	country	NOUN
ftr-295	600	14	.	.	PUNCT
ftr-295	601	1	91	91	NUM
ftr-295	601	2	greater	great	ADJ
ftr-295	601	3	cooperation	cooperation	NOUN
ftr-295	601	4	in	in	ADP
ftr-295	601	5	tax	tax	NOUN
ftr-295	601	6	matters	matter	NOUN
ftr-295	601	7	may	may	AUX
ftr-295	601	8	,	,	PUNCT
ftr-295	601	9	in	in	ADP
ftr-295	601	10	turn	turn	NOUN
ftr-295	601	11	,	,	PUNCT
ftr-295	601	12	reduce	reduce	VERB
ftr-295	601	13	current	current	ADJ
ftr-295	601	14	inefficiencies	inefficiency	NOUN
ftr-295	601	15	stemming	stem	VERB
ftr-295	601	16	from	from	ADP
ftr-295	601	17	a	a	DET
ftr-295	601	18	lack	lack	NOUN
ftr-295	601	19	of	of	ADP
ftr-295	601	20	cooperation	cooperation	NOUN
ftr-295	601	21	so	so	SCONJ
ftr-295	601	22	as	as	SCONJ
ftr-295	601	23	to	to	PART
ftr-295	601	24	increase	increase	VERB
ftr-295	601	25	global	global	ADJ
ftr-295	601	26	welfare	welfare	NOUN
ftr-295	601	27	as	as	ADV
ftr-295	601	28	well	well	ADV
ftr-295	601	29	.	.	PUNCT
ftr-295	602	1	thus	thus	ADV
ftr-295	602	2	,	,	PUNCT
ftr-295	602	3	although	although	SCONJ
ftr-295	602	4	the	the	DET
ftr-295	602	5	reduction	reduction	NOUN
ftr-295	602	6	in	in	ADP
ftr-295	602	7	sheltering	shelter	VERB
ftr-295	602	8	opportunities	opportunity	NOUN
ftr-295	602	9	may	may	AUX
ftr-295	602	10	hurt	hurt	VERB
ftr-295	602	11	some	some	DET
ftr-295	602	12	countries	country	NOUN
ftr-295	602	13	that	that	PRON
ftr-295	602	14	benefit	benefit	VERB
ftr-295	602	15	from	from	ADP
ftr-295	602	16	providing	provide	VERB
ftr-295	602	17	tax	tax	NOUN
ftr-295	602	18	shelters	shelter	NOUN
ftr-295	602	19	,	,	PUNCT
ftr-295	602	20	it	it	PRON
ftr-295	602	21	may	may	AUX
ftr-295	602	22	increase	increase	VERB
ftr-295	602	23	worldwide	worldwide	ADJ
ftr-295	602	24	welfare	welfare	NOUN
ftr-295	602	25	due	due	ADP
ftr-295	602	26	to	to	ADP
ftr-295	602	27	efficiency	efficiency	NOUN
ftr-295	602	28	gains	gain	NOUN
ftr-295	602	29	.	.	PUNCT
ftr-295	603	1	92	92	NUM
ftr-295	603	2	the	the	DET
ftr-295	603	3	potential	potential	ADJ
ftr-295	603	4	cooperation	cooperation	NOUN
ftr-295	603	5	gains	gain	NOUN
ftr-295	603	6	are	be	AUX
ftr-295	603	7	clear	clear	ADJ
ftr-295	603	8	.	.	PUNCT
ftr-295	604	1	first	first	ADV
ftr-295	604	2	,	,	PUNCT
ftr-295	604	3	countries	country	NOUN
ftr-295	604	4	today	today	NOUN
ftr-295	604	5	face	face	VERB
ftr-295	604	6	a	a	DET
ftr-295	604	7	“	"	PUNCT
ftr-295	604	8	competitiveness	competitiveness	NOUN
ftr-295	604	9	”	"	PUNCT
ftr-295	604	10	threat	threat	NOUN
ftr-295	604	11	:	:	PUNCT
ftr-295	604	12	if	if	SCONJ
ftr-295	604	13	a	a	DET
ftr-295	604	14	country	country	NOUN
ftr-295	604	15	adopts	adopt	VERB
ftr-295	604	16	a	a	DET
ftr-295	604	17	strict	strict	ADJ
ftr-295	604	18	tax	tax	NOUN
ftr-295	604	19	policy	policy	NOUN
ftr-295	604	20	that	that	PRON
ftr-295	604	21	is	be	AUX
ftr-295	604	22	not	not	PART
ftr-295	604	23	adopted	adopt	VERB
ftr-295	604	24	by	by	ADP
ftr-295	604	25	competitors	competitor	NOUN
ftr-295	604	26	,	,	PUNCT
ftr-295	604	27	investors	investor	NOUN
ftr-295	604	28	may	may	AUX
ftr-295	604	29	shift	shift	VERB
ftr-295	604	30	their	their	PRON
ftr-295	604	31	capital	capital	NOUN
ftr-295	604	32	and	and	CCONJ
ftr-295	604	33	,	,	PUNCT
ftr-295	604	34	even	even	ADV
ftr-295	604	35	if	if	SCONJ
ftr-295	604	36	that	that	PRON
ftr-295	604	37	does	do	AUX
ftr-295	604	38	not	not	PART
ftr-295	604	39	occur	occur	VERB
ftr-295	604	40	,	,	PUNCT
ftr-295	604	41	local	local	ADJ
ftr-295	604	42	businesses	business	NOUN
ftr-295	604	43	may	may	AUX
ftr-295	604	44	be	be	AUX
ftr-295	604	45	placed	place	VERB
ftr-295	604	46	in	in	ADP
ftr-295	604	47	an	an	DET
ftr-295	604	48	inferior	inferior	ADJ
ftr-295	604	49	competitive	competitive	ADJ
ftr-295	604	50	position	position	NOUN
ftr-295	604	51	.	.	PUNCT
ftr-295	605	1	thus	thus	ADV
ftr-295	605	2	,	,	PUNCT
ftr-295	605	3	even	even	ADV
ftr-295	605	4	if	if	SCONJ
ftr-295	605	5	current	current	ADJ
ftr-295	605	6	tax	tax	NOUN
ftr-295	605	7	policy	policy	NOUN
ftr-295	605	8	is	be	AUX
ftr-295	605	9	inefficient	inefficient	ADJ
ftr-295	605	10	and	and	CCONJ
ftr-295	605	11	causes	cause	VERB
ftr-295	605	12	social	social	ADJ
ftr-295	605	13	waste	waste	NOUN
ftr-295	605	14	,	,	PUNCT
ftr-295	605	15	a	a	DET
ftr-295	605	16	lack	lack	NOUN
ftr-295	605	17	of	of	ADP
ftr-295	605	18	coordination	coordination	NOUN
ftr-295	605	19	leads	lead	VERB
ftr-295	605	20	countries	country	NOUN
ftr-295	605	21	to	to	PART
ftr-295	605	22	stick	stick	VERB
ftr-295	605	23	with	with	ADP
ftr-295	605	24	it	it	PRON
ftr-295	605	25	.	.	PUNCT
ftr-295	606	1	cooperation	cooperation	NOUN
ftr-295	606	2	among	among	ADP
ftr-295	606	3	countries	country	NOUN
ftr-295	606	4	having	have	VERB
ftr-295	606	5	similar	similar	ADJ
ftr-295	606	6	policy	policy	NOUN
ftr-295	606	7	interests	interest	NOUN
ftr-295	606	8	may	may	AUX
ftr-295	606	9	enable	enable	VERB
ftr-295	606	10	them	they	PRON
ftr-295	606	11	to	to	PART
ftr-295	606	12	suppress	suppress	VERB
ftr-295	606	13	undesired	undesired	ADJ
ftr-295	606	14	competition	competition	NOUN
ftr-295	606	15	in	in	ADP
ftr-295	606	16	an	an	DET
ftr-295	606	17	effective	effective	ADJ
ftr-295	606	18	way	way	NOUN
ftr-295	606	19	.	.	PUNCT
ftr-295	607	1	second	second	ADJ
ftr-295	607	2	,	,	PUNCT
ftr-295	607	3	cooperation	cooperation	NOUN
ftr-295	607	4	may	may	AUX
ftr-295	607	5	provide	provide	VERB
ftr-295	607	6	a	a	DET
ftr-295	607	7	countermeasure	countermeasure	NOUN
ftr-295	607	8	to	to	ADP
ftr-295	607	9	domestic	domestic	ADJ
ftr-295	607	10	political	political	ADJ
ftr-295	607	11	pressures	pressure	NOUN
ftr-295	607	12	and	and	CCONJ
ftr-295	607	13	lobbies	lobby	NOUN
ftr-295	607	14	.	.	PUNCT
ftr-295	608	1	for	for	ADP
ftr-295	608	2	example	example	NOUN
ftr-295	608	3	,	,	PUNCT
ftr-295	608	4	assume	assume	VERB
ftr-295	608	5	that	that	SCONJ
ftr-295	608	6	tcf	tcf	PROPN
ftr-295	608	7	members	member	NOUN
ftr-295	608	8	reach	reach	VERB
ftr-295	608	9	an	an	DET
ftr-295	608	10	agreement	agreement	NOUN
ftr-295	608	11	on	on	ADP
ftr-295	608	12	a	a	DET
ftr-295	608	13	particular	particular	ADJ
ftr-295	608	14	anti	anti	ADJ
ftr-295	608	15	-	-	ADJ
ftr-295	608	16	tax	tax	ADJ
ftr-295	608	17	abuse	abuse	NOUN
ftr-295	608	18	policy	policy	NOUN
ftr-295	608	19	.	.	PUNCT
ftr-295	609	1	this	this	DET
ftr-295	609	2	policy	policy	NOUN
ftr-295	609	3	could	could	AUX
ftr-295	609	4	be	be	AUX
ftr-295	609	5	undermined	undermine	VERB
ftr-295	609	6	by	by	ADP
ftr-295	609	7	domestic	domestic	ADJ
ftr-295	609	8	lobbies	lobby	NOUN
ftr-295	609	9	within	within	ADP
ftr-295	609	10	individual	individual	ADJ
ftr-295	609	11	member	member	NOUN
ftr-295	609	12	countries	country	NOUN
ftr-295	609	13	.	.	PUNCT
ftr-295	610	1	however	however	ADV
ftr-295	610	2	,	,	PUNCT
ftr-295	610	3	the	the	DET
ftr-295	610	4	dynamics	dynamic	NOUN
ftr-295	610	5	of	of	ADP
ftr-295	610	6	the	the	DET
ftr-295	610	7	domestic	domestic	ADJ
ftr-295	610	8	legislative	legislative	ADJ
ftr-295	610	9	process	process	NOUN
ftr-295	610	10	may	may	AUX
ftr-295	610	11	change	change	VERB
ftr-295	610	12	when	when	SCONJ
ftr-295	610	13	the	the	DET
ftr-295	610	14	policy	policy	NOUN
ftr-295	610	15	is	be	AUX
ftr-295	610	16	a	a	DET
ftr-295	610	17	result	result	NOUN
ftr-295	610	18	of	of	ADP
ftr-295	610	19	collaboration	collaboration	NOUN
ftr-295	610	20	among	among	ADP
ftr-295	610	21	comparable	comparable	ADJ
ftr-295	610	22	countries	country	NOUN
ftr-295	610	23	—	—	PUNCT
ftr-295	610	24	no	no	DET
ftr-295	610	25	one	one	NUM
ftr-295	610	26	country	country	NOUN
ftr-295	610	27	may	may	AUX
ftr-295	610	28	wish	wish	VERB
ftr-295	610	29	to	to	PART
ftr-295	610	30	stand	stand	VERB
ftr-295	610	31	out	out	ADP
ftr-295	610	32	as	as	ADP
ftr-295	610	33	rejecting	reject	VERB
ftr-295	610	34	the	the	DET
ftr-295	610	35	anti	anti	ADJ
ftr-295	610	36	-	-	ADJ
ftr-295	610	37	abuse	abuse	ADJ
ftr-295	610	38	measures	measure	NOUN
ftr-295	610	39	adopted	adopt	VERB
ftr-295	610	40	by	by	ADP
ftr-295	610	41	other	other	ADJ
ftr-295	610	42	countries	country	NOUN
ftr-295	610	43	.	.	PUNCT
ftr-295	611	1	this	this	PRON
ftr-295	611	2	may	may	AUX
ftr-295	611	3	boost	boost	VERB
ftr-295	611	4	local	local	ADJ
ftr-295	611	5	pressure	pressure	NOUN
ftr-295	611	6	to	to	PART
ftr-295	611	7	adopt	adopt	VERB
ftr-295	611	8	the	the	DET
ftr-295	611	9	proposal	proposal	NOUN
ftr-295	611	10	.	.	PUNCT
ftr-295	612	1	third	third	ADJ
ftr-295	612	2	,	,	PUNCT
ftr-295	612	3	cooperation	cooperation	NOUN
ftr-295	612	4	among	among	ADP
ftr-295	612	5	countries	country	NOUN
ftr-295	612	6	with	with	ADP
ftr-295	612	7	similar	similar	ADJ
ftr-295	612	8	interests	interest	NOUN
ftr-295	612	9	increases	increase	VERB
ftr-295	612	10	their	their	PRON
ftr-295	612	11	ability	ability	NOUN
ftr-295	612	12	to	to	PART
ftr-295	612	13	advance	advance	VERB
ftr-295	612	14	their	their	PRON
ftr-295	612	15	agenda	agenda	NOUN
ftr-295	612	16	and	and	CCONJ
ftr-295	612	17	reach	reach	VERB
ftr-295	612	18	a	a	DET
ftr-295	612	19	broader	broad	ADJ
ftr-295	612	20	consensus	consensus	NOUN
ftr-295	612	21	(	(	PUNCT
ftr-295	612	22	such	such	ADJ
ftr-295	612	23	as	as	ADP
ftr-295	612	24	within	within	ADP
ftr-295	612	25	the	the	DET
ftr-295	612	26	g20	g20	NOUN
ftr-295	612	27	)	)	PUNCT
ftr-295	612	28	.	.	PUNCT
ftr-295	613	1	even	even	ADV
ftr-295	613	2	if	if	SCONJ
ftr-295	613	3	broad	broad	ADJ
ftr-295	613	4	consensus	consensus	NOUN
ftr-295	613	5	is	be	AUX
ftr-295	613	6	not	not	PART
ftr-295	613	7	feasible	feasible	ADJ
ftr-295	613	8	,	,	PUNCT
ftr-295	613	9	cooperation	cooperation	NOUN
ftr-295	613	10	in	in	ADP
ftr-295	613	11	adopting	adopt	VERB
ftr-295	613	12	a	a	DET
ftr-295	613	13	policy	policy	NOUN
ftr-295	613	14	change	change	NOUN
ftr-295	613	15	may	may	AUX
ftr-295	613	16	effectively	effectively	ADV
ftr-295	613	17	mitigate	mitigate	VERB
ftr-295	613	18	the	the	DET
ftr-295	613	19	problem	problem	NOUN
ftr-295	613	20	of	of	ADP
ftr-295	613	21	less	less	ADJ
ftr-295	613	22	than	than	ADP
ftr-295	613	23	full	full	ADJ
ftr-295	613	24	cooperation	cooperation	NOUN
ftr-295	613	25	by	by	ADP
ftr-295	613	26	incentivizing	incentivize	VERB
ftr-295	613	27	other	other	ADJ
ftr-295	613	28	countries	country	NOUN
ftr-295	613	29	to	to	PART
ftr-295	613	30	comply	comply	VERB
ftr-295	613	31	with	with	ADP
ftr-295	613	32	the	the	DET
ftr-295	613	33	policy	policy	NOUN
ftr-295	613	34	change	change	NOUN
ftr-295	613	35	.	.	PUNCT
ftr-295	614	1	93	93	NUM
ftr-295	615	1	thus	thus	ADV
ftr-295	615	2	,	,	PUNCT
ftr-295	615	3	it	it	PRON
ftr-295	615	4	may	may	AUX
ftr-295	615	5	be	be	AUX
ftr-295	615	6	advantageous	advantageous	ADJ
ftr-295	615	7	for	for	SCONJ
ftr-295	615	8	countries	country	NOUN
ftr-295	615	9	to	to	PART
ftr-295	615	10	cooperate	cooperate	VERB
ftr-295	615	11	even	even	ADV
ftr-295	615	12	if	if	SCONJ
ftr-295	615	13	91	91	NUM
ftr-295	615	14	.	.	PUNCT
ftr-295	616	1	see	see	VERB
ftr-295	616	2	michael	michael	PROPN
ftr-295	616	3	j.	j.	PROPN
ftr-295	616	4	graetz	graetz	PROPN
ftr-295	616	5	&	&	CCONJ
ftr-295	616	6	itai	itai	PROPN
ftr-295	616	7	grinberg	grinberg	PROPN
ftr-295	616	8	,	,	PUNCT
ftr-295	616	9	taxing	tax	VERB
ftr-295	616	10	international	international	ADJ
ftr-295	616	11	portfolio	portfolio	NOUN
ftr-295	616	12	income	income	NOUN
ftr-295	616	13	,	,	PUNCT
ftr-295	616	14	56	56	NUM
ftr-295	616	15	tax	tax	NOUN
ftr-295	616	16	l.	l.	PROPN
ftr-295	616	17	rev	rev	PROPN
ftr-295	616	18	.	.	PROPN
ftr-295	616	19	537	537	NUM
ftr-295	616	20	(	(	PUNCT
ftr-295	616	21	2003	2003	NUM
ftr-295	616	22	)	)	PUNCT
ftr-295	616	23	(	(	PUNCT
ftr-295	616	24	discussing	discuss	VERB
ftr-295	616	25	alternative	alternative	ADJ
ftr-295	616	26	implementations	implementation	NOUN
ftr-295	616	27	of	of	ADP
ftr-295	616	28	the	the	DET
ftr-295	616	29	national	national	ADJ
ftr-295	616	30	welfare	welfare	PROPN
ftr-295	616	31	approach	approach	PROPN
ftr-295	616	32	)	)	PUNCT
ftr-295	616	33	.	.	PUNCT
ftr-295	617	1	see	see	VERB
ftr-295	617	2	also	also	ADV
ftr-295	617	3	mihir	mihir	PROPN
ftr-295	617	4	a.	a.	PROPN
ftr-295	617	5	desai	desai	PROPN
ftr-295	617	6	&	&	CCONJ
ftr-295	617	7	dhammika	dhammika	PROPN
ftr-295	617	8	dharmapala	dharmapala	PROPN
ftr-295	617	9	,	,	PUNCT
ftr-295	617	10	investor	investor	NOUN
ftr-295	617	11	taxation	taxation	NOUN
ftr-295	617	12	in	in	ADP
ftr-295	617	13	open	open	ADJ
ftr-295	617	14	economics	economic	NOUN
ftr-295	617	15	international	international	ADJ
ftr-295	617	16	tax	tax	NOUN
ftr-295	617	17	policy	policy	NOUN
ftr-295	617	18	forum	forum	NOUN
ftr-295	617	19	working	working	NOUN
ftr-295	617	20	paper	paper	PROPN
ftr-295	617	21	no	no	INTJ
ftr-295	617	22	.	.	NOUN
ftr-295	617	23	3	3	NUM
ftr-295	617	24	,	,	PUNCT
ftr-295	617	25	(	(	PUNCT
ftr-295	617	26	2009	2009	NUM
ftr-295	617	27	)	)	PUNCT
ftr-295	617	28	,	,	PUNCT
ftr-295	617	29	http://www.law.northwestern.edu/colloquium/tax/documents/	http://www.law.northwestern.edu/colloquium/tax/documents/	PROPN
ftr-295	617	30	dharmapala.pdf	dharmapala.pdf	PROPN
ftr-295	617	31	.	.	PROPN
ftr-295	617	32	92	92	NUM
ftr-295	617	33	.	.	PUNCT
ftr-295	618	1	in	in	ADP
ftr-295	618	2	terms	term	NOUN
ftr-295	618	3	of	of	ADP
ftr-295	618	4	distribution	distribution	NOUN
ftr-295	618	5	,	,	PUNCT
ftr-295	618	6	very	very	ADV
ftr-295	618	7	rich	rich	ADJ
ftr-295	618	8	countries	country	NOUN
ftr-295	618	9	such	such	ADJ
ftr-295	618	10	as	as	ADP
ftr-295	618	11	switzerland	switzerland	PROPN
ftr-295	618	12	and	and	CCONJ
ftr-295	618	13	luxemburg	luxemburg	NOUN
ftr-295	618	14	are	be	AUX
ftr-295	618	15	some	some	PRON
ftr-295	618	16	of	of	ADP
ftr-295	618	17	the	the	DET
ftr-295	618	18	states	state	NOUN
ftr-295	618	19	that	that	PRON
ftr-295	618	20	will	will	AUX
ftr-295	618	21	suffer	suffer	VERB
ftr-295	618	22	the	the	DET
ftr-295	618	23	most	most	ADJ
ftr-295	618	24	from	from	ADP
ftr-295	618	25	reduction	reduction	NOUN
ftr-295	618	26	of	of	ADP
ftr-295	618	27	sheltering	shelter	VERB
ftr-295	618	28	opportunities	opportunity	NOUN
ftr-295	618	29	.	.	PUNCT
ftr-295	619	1	while	while	SCONJ
ftr-295	619	2	some	some	DET
ftr-295	619	3	impoverished	impoverished	ADJ
ftr-295	619	4	countries	country	NOUN
ftr-295	619	5	who	who	PRON
ftr-295	619	6	rely	rely	VERB
ftr-295	619	7	on	on	ADP
ftr-295	619	8	tax	tax	NOUN
ftr-295	619	9	shelters	shelter	NOUN
ftr-295	619	10	will	will	AUX
ftr-295	619	11	suffer	suffer	VERB
ftr-295	619	12	as	as	ADV
ftr-295	619	13	well	well	ADV
ftr-295	619	14	,	,	PUNCT
ftr-295	619	15	it	it	PRON
ftr-295	619	16	is	be	AUX
ftr-295	619	17	unclear	unclear	ADJ
ftr-295	619	18	if	if	SCONJ
ftr-295	619	19	the	the	DET
ftr-295	619	20	inefficiency	inefficiency	NOUN
ftr-295	619	21	they	they	PRON
ftr-295	619	22	cause	cause	VERB
ftr-295	619	23	justifies	justify	VERB
ftr-295	619	24	the	the	DET
ftr-295	619	25	distributive	distributive	ADJ
ftr-295	619	26	gain	gain	NOUN
ftr-295	619	27	and	and	CCONJ
ftr-295	619	28	whether	whether	SCONJ
ftr-295	619	29	there	there	PRON
ftr-295	619	30	are	be	VERB
ftr-295	619	31	other	other	ADJ
ftr-295	619	32	ways	way	NOUN
ftr-295	619	33	to	to	PART
ftr-295	619	34	improve	improve	VERB
ftr-295	619	35	distributive	distributive	ADJ
ftr-295	619	36	goals	goal	NOUN
ftr-295	619	37	and	and	CCONJ
ftr-295	619	38	simultaneously	simultaneously	ADV
ftr-295	619	39	stimulate	stimulate	VERB
ftr-295	619	40	economic	economic	ADJ
ftr-295	619	41	growth	growth	NOUN
ftr-295	619	42	in	in	ADP
ftr-295	619	43	these	these	DET
ftr-295	619	44	countries	country	NOUN
ftr-295	619	45	.	.	PUNCT
ftr-295	620	1	93	93	NUM
ftr-295	620	2	.	.	PUNCT
ftr-295	621	1	one	one	NUM
ftr-295	621	2	example	example	NOUN
ftr-295	621	3	of	of	ADP
ftr-295	621	4	efficiency	efficiency	NOUN
ftr-295	621	5	gains	gain	NOUN
ftr-295	621	6	from	from	ADP
ftr-295	621	7	a	a	DET
ftr-295	621	8	collaboration	collaboration	NOUN
ftr-295	621	9	between	between	ADP
ftr-295	621	10	several	several	ADJ
ftr-295	621	11	states	state	NOUN
ftr-295	621	12	is	be	AUX
ftr-295	621	13	the	the	DET
ftr-295	621	14	streamlined	streamlined	ADJ
ftr-295	621	15	sales	sale	NOUN
ftr-295	621	16	and	and	CCONJ
ftr-295	621	17	use	use	VERB
ftr-295	621	18	tax	tax	NOUN
ftr-295	621	19	agreement	agreement	NOUN
ftr-295	621	20	,	,	PUNCT
ftr-295	621	21	which	which	PRON
ftr-295	621	22	is	be	AUX
ftr-295	621	23	a	a	DET
ftr-295	621	24	multilateral	multilateral	ADJ
ftr-295	621	25	86	86	NUM
ftr-295	621	26	florida	florida	PROPN
ftr-295	621	27	tax	tax	NOUN
ftr-295	621	28	review	review	NOUN
ftr-295	621	29	[	[	X
ftr-295	621	30	vol	vol	NOUN
ftr-295	621	31	.	.	PUNCT
ftr-295	622	1	15:2	15:2	NOUN
ftr-295	622	2	there	there	PRON
ftr-295	622	3	is	be	VERB
ftr-295	622	4	no	no	DET
ftr-295	622	5	global	global	ADJ
ftr-295	622	6	or	or	CCONJ
ftr-295	622	7	oecd	oecd	PROPN
ftr-295	622	8	consensus	consensus	NOUN
ftr-295	622	9	.	.	PUNCT
ftr-295	623	1	since	since	SCONJ
ftr-295	623	2	the	the	DET
ftr-295	623	3	forum	forum	NOUN
ftr-295	623	4	is	be	AUX
ftr-295	623	5	informal	informal	ADJ
ftr-295	623	6	,	,	PUNCT
ftr-295	623	7	flexible	flexible	ADJ
ftr-295	623	8	,	,	PUNCT
ftr-295	623	9	and	and	CCONJ
ftr-295	623	10	does	do	AUX
ftr-295	623	11	not	not	PART
ftr-295	623	12	infringe	infringe	VERB
ftr-295	623	13	on	on	ADP
ftr-295	623	14	members	member	NOUN
ftr-295	623	15	’	'	PUNCT
ftr-295	623	16	sovereignty	sovereignty	NOUN
ftr-295	623	17	,	,	PUNCT
ftr-295	623	18	a	a	DET
ftr-295	623	19	potential	potential	ADJ
ftr-295	623	20	member	member	NOUN
ftr-295	623	21	may	may	AUX
ftr-295	623	22	achieve	achieve	VERB
ftr-295	623	23	cooperation	cooperation	NOUN
ftr-295	623	24	benefits	benefit	NOUN
ftr-295	623	25	with	with	ADP
ftr-295	623	26	no	no	DET
ftr-295	623	27	significant	significant	ADJ
ftr-295	623	28	risk	risk	NOUN
ftr-295	623	29	,	,	PUNCT
ftr-295	623	30	except	except	SCONJ
ftr-295	623	31	in	in	ADP
ftr-295	623	32	the	the	DET
ftr-295	623	33	unlikely	unlikely	ADJ
ftr-295	623	34	event	event	NOUN
ftr-295	623	35	that	that	PRON
ftr-295	623	36	a	a	DET
ftr-295	623	37	tcf	tcf	PROPN
ftr-295	623	38	forms	form	VERB
ftr-295	623	39	a	a	DET
ftr-295	623	40	consensus	consensus	NOUN
ftr-295	623	41	that	that	PRON
ftr-295	623	42	is	be	AUX
ftr-295	623	43	contrary	contrary	ADJ
ftr-295	623	44	to	to	ADP
ftr-295	623	45	the	the	DET
ftr-295	623	46	policy	policy	NOUN
ftr-295	623	47	preference	preference	NOUN
ftr-295	623	48	of	of	ADP
ftr-295	623	49	that	that	DET
ftr-295	623	50	member	member	NOUN
ftr-295	623	51	.	.	PUNCT
ftr-295	624	1	fourth	fourth	ADJ
ftr-295	624	2	,	,	PUNCT
ftr-295	624	3	as	as	SCONJ
ftr-295	624	4	reflected	reflect	VERB
ftr-295	624	5	in	in	ADP
ftr-295	624	6	the	the	DET
ftr-295	624	7	survey	survey	NOUN
ftr-295	624	8	of	of	ADP
ftr-295	624	9	international	international	ADJ
ftr-295	624	10	organizations	organization	NOUN
ftr-295	624	11	active	active	ADJ
ftr-295	624	12	in	in	ADP
ftr-295	624	13	the	the	DET
ftr-295	624	14	field	field	NOUN
ftr-295	624	15	of	of	ADP
ftr-295	624	16	tax	tax	NOUN
ftr-295	624	17	policy	policy	NOUN
ftr-295	624	18	,	,	PUNCT
ftr-295	624	19	negotiations	negotiation	NOUN
ftr-295	624	20	in	in	ADP
ftr-295	624	21	these	these	DET
ftr-295	624	22	bodies	body	NOUN
ftr-295	624	23	are	be	AUX
ftr-295	624	24	burdened	burden	VERB
ftr-295	624	25	by	by	ADP
ftr-295	624	26	the	the	DET
ftr-295	624	27	need	need	NOUN
ftr-295	624	28	to	to	PART
ftr-295	624	29	achieve	achieve	VERB
ftr-295	624	30	consensus	consensus	NOUN
ftr-295	624	31	.	.	PUNCT
ftr-295	625	1	this	this	PRON
ftr-295	625	2	inevitably	inevitably	ADV
ftr-295	625	3	leads	lead	VERB
ftr-295	625	4	to	to	ADP
ftr-295	625	5	the	the	DET
ftr-295	625	6	lowest	low	ADJ
ftr-295	625	7	common	common	ADJ
ftr-295	625	8	denominator	denominator	NOUN
ftr-295	625	9	,	,	PUNCT
ftr-295	625	10	which	which	PRON
ftr-295	625	11	in	in	ADP
ftr-295	625	12	many	many	ADJ
ftr-295	625	13	cases	case	NOUN
ftr-295	625	14	is	be	AUX
ftr-295	625	15	not	not	PART
ftr-295	625	16	the	the	DET
ftr-295	625	17	most	most	ADV
ftr-295	625	18	efficient	efficient	ADJ
ftr-295	625	19	and	and	CCONJ
ftr-295	625	20	effective	effective	ADJ
ftr-295	625	21	policy	policy	NOUN
ftr-295	625	22	choice	choice	NOUN
ftr-295	625	23	.	.	PUNCT
ftr-295	626	1	cooperation	cooperation	NOUN
ftr-295	626	2	within	within	ADP
ftr-295	626	3	a	a	DET
ftr-295	626	4	smaller	small	ADJ
ftr-295	626	5	group	group	NOUN
ftr-295	626	6	would	would	AUX
ftr-295	626	7	provide	provide	VERB
ftr-295	626	8	an	an	DET
ftr-295	626	9	alternative	alternative	NOUN
ftr-295	626	10	to	to	ADP
ftr-295	626	11	the	the	DET
ftr-295	626	12	lowest	low	ADJ
ftr-295	626	13	-	-	PUNCT
ftr-295	626	14	common	common	ADJ
ftr-295	626	15	-	-	PUNCT
ftr-295	626	16	denominator	denominator	NOUN
ftr-295	626	17	result	result	NOUN
ftr-295	626	18	.	.	PUNCT
ftr-295	627	1	the	the	DET
ftr-295	627	2	existence	existence	NOUN
ftr-295	627	3	of	of	ADP
ftr-295	627	4	this	this	DET
ftr-295	627	5	alternative	alternative	NOUN
ftr-295	627	6	may	may	AUX
ftr-295	627	7	increase	increase	VERB
ftr-295	627	8	the	the	DET
ftr-295	627	9	leverage	leverage	NOUN
ftr-295	627	10	of	of	ADP
ftr-295	627	11	tcf	tcf	PROPN
ftr-295	627	12	members	member	NOUN
ftr-295	627	13	trying	try	VERB
ftr-295	627	14	to	to	PART
ftr-295	627	15	achieve	achieve	VERB
ftr-295	627	16	a	a	DET
ftr-295	627	17	broader	broad	ADJ
ftr-295	627	18	consensus	consensus	NOUN
ftr-295	627	19	.	.	PUNCT
ftr-295	628	1	fifth	fifth	ADJ
ftr-295	628	2	,	,	PUNCT
ftr-295	628	3	when	when	SCONJ
ftr-295	628	4	tax	tax	NOUN
ftr-295	628	5	issues	issue	NOUN
ftr-295	628	6	are	be	AUX
ftr-295	628	7	discussed	discuss	VERB
ftr-295	628	8	within	within	ADP
ftr-295	628	9	a	a	DET
ftr-295	628	10	broader	broad	ADJ
ftr-295	628	11	international	international	ADJ
ftr-295	628	12	organization	organization	NOUN
ftr-295	628	13	,	,	PUNCT
ftr-295	628	14	such	such	ADJ
ftr-295	628	15	as	as	ADP
ftr-295	628	16	the	the	DET
ftr-295	628	17	oecd	oecd	PROPN
ftr-295	628	18	or	or	CCONJ
ftr-295	628	19	g20	g20	NOUN
ftr-295	628	20	,	,	PUNCT
ftr-295	628	21	they	they	PRON
ftr-295	628	22	naturally	naturally	ADV
ftr-295	628	23	must	must	AUX
ftr-295	628	24	compete	compete	VERB
ftr-295	628	25	for	for	ADP
ftr-295	628	26	the	the	DET
ftr-295	628	27	attention	attention	NOUN
ftr-295	628	28	of	of	ADP
ftr-295	628	29	policy	policy	NOUN
ftr-295	628	30	makers	maker	NOUN
ftr-295	628	31	with	with	ADP
ftr-295	628	32	other	other	ADJ
ftr-295	628	33	non	non	ADJ
ftr-295	628	34	-	-	ADJ
ftr-295	628	35	tax	tax	ADJ
ftr-295	628	36	matters	matter	NOUN
ftr-295	628	37	and	and	CCONJ
ftr-295	628	38	issues	issue	NOUN
ftr-295	628	39	.	.	PUNCT
ftr-295	629	1	for	for	ADP
ftr-295	629	2	example	example	NOUN
ftr-295	629	3	,	,	PUNCT
ftr-295	629	4	the	the	DET
ftr-295	629	5	ministers	minister	NOUN
ftr-295	629	6	of	of	ADP
ftr-295	629	7	finance	finance	NOUN
ftr-295	629	8	at	at	ADP
ftr-295	629	9	the	the	DET
ftr-295	629	10	g20	g20	NOUN
ftr-295	629	11	have	have	VERB
ftr-295	629	12	a	a	DET
ftr-295	629	13	long	long	ADJ
ftr-295	629	14	list	list	NOUN
ftr-295	629	15	of	of	ADP
ftr-295	629	16	topics	topic	NOUN
ftr-295	629	17	that	that	PRON
ftr-295	629	18	need	need	VERB
ftr-295	629	19	to	to	PART
ftr-295	629	20	be	be	AUX
ftr-295	629	21	discussed	discuss	VERB
ftr-295	629	22	and	and	CCONJ
ftr-295	629	23	agreed	agree	VERB
ftr-295	629	24	upon	upon	SCONJ
ftr-295	629	25	,	,	PUNCT
ftr-295	629	26	meaning	mean	VERB
ftr-295	629	27	that	that	SCONJ
ftr-295	629	28	international	international	ADJ
ftr-295	629	29	tax	tax	NOUN
ftr-295	629	30	policy	policy	NOUN
ftr-295	629	31	may	may	AUX
ftr-295	629	32	not	not	PART
ftr-295	629	33	receive	receive	VERB
ftr-295	629	34	the	the	DET
ftr-295	629	35	requisite	requisite	ADJ
ftr-295	629	36	attention	attention	NOUN
ftr-295	629	37	and	and	CCONJ
ftr-295	629	38	consideration	consideration	NOUN
ftr-295	629	39	.	.	PUNCT
ftr-295	630	1	having	have	VERB
ftr-295	630	2	a	a	DET
ftr-295	630	3	forum	forum	NOUN
ftr-295	630	4	focused	focus	VERB
ftr-295	630	5	on	on	ADP
ftr-295	630	6	tax	tax	NOUN
ftr-295	630	7	policy	policy	NOUN
ftr-295	630	8	would	would	AUX
ftr-295	630	9	be	be	AUX
ftr-295	630	10	desirable	desirable	ADJ
ftr-295	630	11	.	.	PUNCT
ftr-295	631	1	moreover	moreover	ADV
ftr-295	631	2	,	,	PUNCT
ftr-295	631	3	establishing	establish	VERB
ftr-295	631	4	the	the	DET
ftr-295	631	5	forum	forum	NOUN
ftr-295	631	6	would	would	AUX
ftr-295	631	7	be	be	AUX
ftr-295	631	8	practical	practical	ADJ
ftr-295	631	9	,	,	PUNCT
ftr-295	631	10	inexpensive	inexpensive	ADJ
ftr-295	631	11	,	,	PUNCT
ftr-295	631	12	and	and	CCONJ
ftr-295	631	13	politically	politically	ADV
ftr-295	631	14	feasible	feasible	ADJ
ftr-295	631	15	.	.	PUNCT
ftr-295	632	1	the	the	DET
ftr-295	632	2	forum	forum	NOUN
ftr-295	632	3	should	should	AUX
ftr-295	632	4	complement	complement	VERB
ftr-295	632	5	the	the	DET
ftr-295	632	6	current	current	ADJ
ftr-295	632	7	international	international	ADJ
ftr-295	632	8	institutions	institution	NOUN
ftr-295	632	9	and	and	CCONJ
ftr-295	632	10	thus	thus	ADV
ftr-295	632	11	should	should	AUX
ftr-295	632	12	not	not	PART
ftr-295	632	13	give	give	VERB
ftr-295	632	14	rise	rise	NOUN
ftr-295	632	15	to	to	ADP
ftr-295	632	16	strong	strong	ADJ
ftr-295	632	17	opposition	opposition	NOUN
ftr-295	632	18	in	in	ADP
ftr-295	632	19	its	its	PRON
ftr-295	632	20	formation	formation	NOUN
ftr-295	632	21	.	.	PUNCT
ftr-295	633	1	the	the	DET
ftr-295	633	2	proposed	propose	VERB
ftr-295	633	3	model	model	NOUN
ftr-295	633	4	does	do	AUX
ftr-295	633	5	not	not	PART
ftr-295	633	6	impugn	impugn	VERB
ftr-295	633	7	the	the	DET
ftr-295	633	8	role	role	NOUN
ftr-295	633	9	of	of	ADP
ftr-295	633	10	the	the	DET
ftr-295	633	11	oecd	oecd	PROPN
ftr-295	633	12	in	in	ADP
ftr-295	633	13	negotiating	negotiate	VERB
ftr-295	633	14	for	for	ADP
ftr-295	633	15	a	a	DET
ftr-295	633	16	broad	broad	ADJ
ftr-295	633	17	consensus	consensus	NOUN
ftr-295	633	18	,	,	PUNCT
ftr-295	633	19	developing	develop	VERB
ftr-295	633	20	standards	standard	NOUN
ftr-295	633	21	regarding	regard	VERB
ftr-295	633	22	global	global	ADJ
ftr-295	633	23	issues	issue	NOUN
ftr-295	633	24	,	,	PUNCT
ftr-295	633	25	and	and	CCONJ
ftr-295	633	26	providing	provide	VERB
ftr-295	633	27	data	datum	NOUN
ftr-295	633	28	and	and	CCONJ
ftr-295	633	29	analysis	analysis	NOUN
ftr-295	633	30	for	for	ADP
ftr-295	633	31	policy	policy	NOUN
ftr-295	633	32	-	-	PUNCT
ftr-295	633	33	making	making	NOUN
ftr-295	633	34	.	.	PUNCT
ftr-295	634	1	the	the	DET
ftr-295	634	2	proposed	propose	VERB
ftr-295	634	3	model	model	NOUN
ftr-295	634	4	may	may	AUX
ftr-295	634	5	even	even	ADV
ftr-295	634	6	increase	increase	VERB
ftr-295	634	7	the	the	DET
ftr-295	634	8	importance	importance	NOUN
ftr-295	634	9	of	of	ADP
ftr-295	634	10	the	the	DET
ftr-295	634	11	oecd	oecd	PROPN
ftr-295	634	12	as	as	ADP
ftr-295	634	13	a	a	DET
ftr-295	634	14	negotiator	negotiator	NOUN
ftr-295	634	15	and	and	CCONJ
ftr-295	634	16	consensus	consensus	NOUN
ftr-295	634	17	achiever	achiever	NOUN
ftr-295	634	18	.	.	PUNCT
ftr-295	635	1	in	in	ADP
ftr-295	635	2	addition	addition	NOUN
ftr-295	635	3	,	,	PUNCT
ftr-295	635	4	since	since	SCONJ
ftr-295	635	5	this	this	DET
ftr-295	635	6	forum	forum	NOUN
ftr-295	635	7	is	be	AUX
ftr-295	635	8	informal	informal	ADJ
ftr-295	635	9	,	,	PUNCT
ftr-295	635	10	flexible	flexible	ADJ
ftr-295	635	11	,	,	PUNCT
ftr-295	635	12	and	and	CCONJ
ftr-295	635	13	resembles	resemble	VERB
ftr-295	635	14	other	other	ADJ
ftr-295	635	15	forums	forum	NOUN
ftr-295	635	16	in	in	ADP
ftr-295	635	17	the	the	DET
ftr-295	635	18	international	international	ADJ
ftr-295	635	19	sphere	sphere	NOUN
ftr-295	635	20	,	,	PUNCT
ftr-295	635	21	it	it	PRON
ftr-295	635	22	would	would	AUX
ftr-295	635	23	probably	probably	ADV
ftr-295	635	24	be	be	AUX
ftr-295	635	25	readily	readily	ADV
ftr-295	635	26	accepted	accept	VERB
ftr-295	635	27	without	without	ADP
ftr-295	635	28	opposition	opposition	NOUN
ftr-295	635	29	.	.	PUNCT
ftr-295	636	1	an	an	DET
ftr-295	636	2	informal	informal	ADJ
ftr-295	636	3	body	body	NOUN
ftr-295	636	4	should	should	AUX
ftr-295	636	5	not	not	PART
ftr-295	636	6	offend	offend	VERB
ftr-295	636	7	sensitivities	sensitivity	NOUN
ftr-295	636	8	regarding	regard	VERB
ftr-295	636	9	the	the	DET
ftr-295	636	10	inclusion	inclusion	NOUN
ftr-295	636	11	or	or	CCONJ
ftr-295	636	12	exclusion	exclusion	NOUN
ftr-295	636	13	of	of	ADP
ftr-295	636	14	different	different	ADJ
ftr-295	636	15	countries	country	NOUN
ftr-295	636	16	.	.	PUNCT
ftr-295	637	1	iv	iv	X
ftr-295	637	2	.	.	PUNCT
ftr-295	637	3	conclusion	conclusion	NOUN
ftr-295	637	4	this	this	DET
ftr-295	637	5	article	article	NOUN
ftr-295	637	6	proposes	propose	VERB
ftr-295	637	7	the	the	DET
ftr-295	637	8	implemenation	implemenation	NOUN
ftr-295	637	9	of	of	ADP
ftr-295	637	10	tax	tax	NOUN
ftr-295	637	11	cooperation	cooperation	NOUN
ftr-295	637	12	forums	forum	NOUN
ftr-295	637	13	,	,	PUNCT
ftr-295	637	14	informal	informal	ADJ
ftr-295	637	15	forums	forum	NOUN
ftr-295	637	16	for	for	ADP
ftr-295	637	17	coordination	coordination	NOUN
ftr-295	637	18	among	among	ADP
ftr-295	637	19	countries	country	NOUN
ftr-295	637	20	that	that	PRON
ftr-295	637	21	share	share	VERB
ftr-295	637	22	similar	similar	ADJ
ftr-295	637	23	agreement	agreement	NOUN
ftr-295	637	24	between	between	ADP
ftr-295	637	25	several	several	ADJ
ftr-295	637	26	states	state	NOUN
ftr-295	637	27	in	in	ADP
ftr-295	637	28	the	the	DET
ftr-295	637	29	united	united	PROPN
ftr-295	637	30	states	states	PROPN
ftr-295	637	31	to	to	PART
ftr-295	637	32	harmonize	harmonize	VERB
ftr-295	637	33	their	their	PRON
ftr-295	637	34	sales	sale	NOUN
ftr-295	637	35	tax	tax	NOUN
ftr-295	637	36	systems	system	NOUN
ftr-295	637	37	(	(	PUNCT
ftr-295	637	38	after	after	SCONJ
ftr-295	637	39	attempts	attempt	NOUN
ftr-295	637	40	by	by	ADP
ftr-295	637	41	states	state	NOUN
ftr-295	637	42	to	to	PART
ftr-295	637	43	prevent	prevent	VERB
ftr-295	637	44	buyers	buyer	NOUN
ftr-295	637	45	from	from	ADP
ftr-295	637	46	avoiding	avoid	VERB
ftr-295	637	47	sales	sale	NOUN
ftr-295	637	48	wax	wax	NOUN
ftr-295	637	49	were	be	AUX
ftr-295	637	50	struck	strike	VERB
ftr-295	637	51	down	down	ADP
ftr-295	637	52	by	by	ADP
ftr-295	637	53	the	the	DET
ftr-295	637	54	supreme	supreme	PROPN
ftr-295	637	55	court	court	PROPN
ftr-295	637	56	of	of	ADP
ftr-295	637	57	the	the	DET
ftr-295	637	58	united	united	PROPN
ftr-295	637	59	states	states	PROPN
ftr-295	637	60	as	as	ADP
ftr-295	637	61	a	a	DET
ftr-295	637	62	violation	violation	NOUN
ftr-295	637	63	of	of	ADP
ftr-295	637	64	the	the	DET
ftr-295	637	65	commerce	commerce	NOUN
ftr-295	637	66	clause	clause	NOUN
ftr-295	637	67	of	of	ADP
ftr-295	637	68	the	the	DET
ftr-295	637	69	u.s	u.s	PROPN
ftr-295	637	70	.	.	PROPN
ftr-295	637	71	constitution	constitution	PROPN
ftr-295	637	72	)	)	PUNCT
ftr-295	637	73	.	.	PUNCT
ftr-295	638	1	see	see	VERB
ftr-295	638	2	faulhaber	faulhaber	NOUN
ftr-295	638	3	,	,	PUNCT
ftr-295	638	4	tax	tax	NOUN
ftr-295	638	5	avoidance	avoidance	NOUN
ftr-295	638	6	in	in	ADP
ftr-295	638	7	the	the	DET
ftr-295	638	8	eu	eu	PROPN
ftr-295	638	9	,	,	PUNCT
ftr-295	638	10	supra	supra	PROPN
ftr-295	638	11	note	note	NOUN
ftr-295	638	12	41	41	NUM
ftr-295	638	13	,	,	PUNCT
ftr-295	638	14	at	at	ADP
ftr-295	638	15	228–29	228–29	NUM
ftr-295	638	16	.	.	X
ftr-295	638	17	2014	2014	NUM
ftr-295	638	18	]	]	PUNCT
ftr-295	639	1	the	the	DET
ftr-295	639	2	unruly	unruly	ADJ
ftr-295	639	3	world	world	NOUN
ftr-295	639	4	of	of	ADP
ftr-295	639	5	tax	tax	NOUN
ftr-295	639	6	87	87	NUM
ftr-295	639	7	interests	interest	NOUN
ftr-295	639	8	in	in	ADP
ftr-295	639	9	tax	tax	NOUN
ftr-295	639	10	policy	policy	NOUN
ftr-295	639	11	,	,	PUNCT
ftr-295	639	12	an	an	DET
ftr-295	639	13	institution	institution	NOUN
ftr-295	639	14	that	that	PRON
ftr-295	639	15	is	be	AUX
ftr-295	639	16	currently	currently	ADV
ftr-295	639	17	missing	miss	VERB
ftr-295	639	18	in	in	ADP
ftr-295	639	19	international	international	ADJ
ftr-295	639	20	tax	tax	NOUN
ftr-295	639	21	policy	policy	NOUN
ftr-295	639	22	-	-	PUNCT
ftr-295	639	23	setting	setting	NOUN
ftr-295	639	24	.	.	PUNCT
ftr-295	640	1	the	the	DET
ftr-295	640	2	ability	ability	NOUN
ftr-295	640	3	of	of	ADP
ftr-295	640	4	existing	exist	VERB
ftr-295	640	5	institutions	institution	NOUN
ftr-295	640	6	and	and	CCONJ
ftr-295	640	7	forums	forum	NOUN
ftr-295	640	8	that	that	PRON
ftr-295	640	9	affect	affect	VERB
ftr-295	640	10	tax	tax	NOUN
ftr-295	640	11	policy	policy	NOUN
ftr-295	640	12	today	today	NOUN
ftr-295	640	13	to	to	PART
ftr-295	640	14	achieve	achieve	VERB
ftr-295	640	15	effective	effective	ADJ
ftr-295	640	16	cooperation	cooperation	NOUN
ftr-295	640	17	in	in	ADP
ftr-295	640	18	international	international	ADJ
ftr-295	640	19	tax	tax	NOUN
ftr-295	640	20	matters	matter	NOUN
ftr-295	640	21	is	be	AUX
ftr-295	640	22	both	both	PRON
ftr-295	640	23	limited	limited	ADJ
ftr-295	640	24	and	and	CCONJ
ftr-295	640	25	problematic	problematic	ADJ
ftr-295	640	26	.	.	PUNCT
ftr-295	641	1	the	the	DET
ftr-295	641	2	proposed	propose	VERB
ftr-295	641	3	model	model	NOUN
ftr-295	641	4	would	would	AUX
ftr-295	641	5	maximize	maximize	VERB
ftr-295	641	6	national	national	ADJ
ftr-295	641	7	welfare	welfare	NOUN
ftr-295	641	8	for	for	ADP
ftr-295	641	9	cooperating	cooperate	VERB
ftr-295	641	10	countries	country	NOUN
ftr-295	641	11	,	,	PUNCT
ftr-295	641	12	and	and	CCONJ
ftr-295	641	13	possibly	possibly	ADV
ftr-295	641	14	promote	promote	VERB
ftr-295	641	15	global	global	ADJ
ftr-295	641	16	welfare	welfare	NOUN
ftr-295	641	17	by	by	ADP
ftr-295	641	18	reducing	reduce	VERB
ftr-295	641	19	current	current	ADJ
ftr-295	641	20	inefficiencies	inefficiency	NOUN
ftr-295	641	21	.	.	PUNCT
ftr-295	642	1	any	any	DET
ftr-295	642	2	group	group	NOUN
ftr-295	642	3	of	of	ADP
ftr-295	642	4	countries	country	NOUN
ftr-295	642	5	that	that	PRON
ftr-295	642	6	share	share	VERB
ftr-295	642	7	similar	similar	ADJ
ftr-295	642	8	interests	interest	NOUN
ftr-295	642	9	in	in	ADP
ftr-295	642	10	tax	tax	NOUN
ftr-295	642	11	policy	policy	NOUN
ftr-295	642	12	could	could	AUX
ftr-295	642	13	establish	establish	VERB
ftr-295	642	14	such	such	DET
ftr-295	642	15	a	a	DET
ftr-295	642	16	forum	forum	NOUN
ftr-295	642	17	.	.	PUNCT
ftr-295	643	1	all	all	PRON
ftr-295	643	2	that	that	PRON
ftr-295	643	3	would	would	AUX
ftr-295	643	4	be	be	AUX
ftr-295	643	5	needed	need	VERB
ftr-295	643	6	for	for	ADP
ftr-295	643	7	creating	create	VERB
ftr-295	643	8	the	the	DET
ftr-295	643	9	forum	forum	NOUN
ftr-295	643	10	is	be	AUX
ftr-295	643	11	a	a	DET
ftr-295	643	12	joint	joint	ADJ
ftr-295	643	13	or	or	CCONJ
ftr-295	643	14	parallel	parallel	ADJ
ftr-295	643	15	statement	statement	NOUN
ftr-295	643	16	or	or	CCONJ
ftr-295	643	17	communiqué	communiqué	NOUN
ftr-295	643	18	by	by	ADP
ftr-295	643	19	the	the	DET
ftr-295	643	20	ministers	minister	NOUN
ftr-295	643	21	of	of	ADP
ftr-295	643	22	finance	finance	NOUN
ftr-295	643	23	of	of	ADP
ftr-295	643	24	participating	participate	VERB
ftr-295	643	25	states	state	NOUN
ftr-295	643	26	announcing	announce	VERB
ftr-295	643	27	that	that	SCONJ
ftr-295	643	28	they	they	PRON
ftr-295	643	29	would	would	AUX
ftr-295	643	30	hold	hold	VERB
ftr-295	643	31	regular	regular	ADJ
ftr-295	643	32	meetings	meeting	NOUN
ftr-295	643	33	to	to	PART
ftr-295	643	34	coordinate	coordinate	VERB
ftr-295	643	35	their	their	PRON
ftr-295	643	36	tax	tax	NOUN
ftr-295	643	37	policies	policy	NOUN
ftr-295	643	38	.	.	PUNCT
ftr-295	644	1	we	we	PRON
ftr-295	644	2	mention	mention	VERB
ftr-295	644	3	two	two	NUM
ftr-295	644	4	major	major	ADJ
ftr-295	644	5	projects	project	NOUN
ftr-295	644	6	this	this	DET
ftr-295	644	7	forum	forum	NOUN
ftr-295	644	8	could	could	AUX
ftr-295	644	9	promote	promote	VERB
ftr-295	644	10	—	—	PUNCT
ftr-295	644	11	efforts	effort	NOUN
ftr-295	644	12	to	to	PART
ftr-295	644	13	curtail	curtail	VERB
ftr-295	644	14	tax	tax	NOUN
ftr-295	644	15	evasion	evasion	NOUN
ftr-295	644	16	and	and	CCONJ
ftr-295	644	17	efforts	effort	NOUN
ftr-295	644	18	to	to	PART
ftr-295	644	19	harmonize	harmonize	VERB
ftr-295	644	20	different	different	ADJ
ftr-295	644	21	aspects	aspect	NOUN
ftr-295	644	22	of	of	ADP
ftr-295	644	23	tax	tax	NOUN
ftr-295	644	24	policy	policy	NOUN
ftr-295	644	25	.	.	PUNCT
ftr-295	645	1	the	the	DET
ftr-295	645	2	advantages	advantage	NOUN
ftr-295	645	3	of	of	ADP
ftr-295	645	4	this	this	DET
ftr-295	645	5	model	model	NOUN
ftr-295	645	6	are	be	AUX
ftr-295	645	7	significant	significant	ADJ
ftr-295	645	8	.	.	PUNCT
ftr-295	646	1	cooperation	cooperation	NOUN
ftr-295	646	2	among	among	ADP
ftr-295	646	3	countries	country	NOUN
ftr-295	646	4	sharing	share	VERB
ftr-295	646	5	similar	similar	ADJ
ftr-295	646	6	interests	interest	NOUN
ftr-295	646	7	would	would	AUX
ftr-295	646	8	benefit	benefit	VERB
ftr-295	646	9	them	they	PRON
ftr-295	646	10	by	by	ADP
ftr-295	646	11	reducing	reduce	VERB
ftr-295	646	12	the	the	DET
ftr-295	646	13	“	"	PUNCT
ftr-295	646	14	competitiveness	competitiveness	NOUN
ftr-295	646	15	”	"	PUNCT
ftr-295	646	16	threat	threat	NOUN
ftr-295	646	17	.	.	PUNCT
ftr-295	647	1	such	such	ADJ
ftr-295	647	2	cooperation	cooperation	NOUN
ftr-295	647	3	might	might	AUX
ftr-295	647	4	be	be	AUX
ftr-295	647	5	utilized	utilize	VERB
ftr-295	647	6	to	to	PART
ftr-295	647	7	advance	advance	VERB
ftr-295	647	8	policies	policy	NOUN
ftr-295	647	9	and	and	CCONJ
ftr-295	647	10	achieve	achieve	VERB
ftr-295	647	11	consensus	consensus	NOUN
ftr-295	647	12	in	in	ADP
ftr-295	647	13	tax	tax	NOUN
ftr-295	647	14	matters	matter	NOUN
ftr-295	647	15	and	and	CCONJ
ftr-295	647	16	,	,	PUNCT
ftr-295	647	17	if	if	SCONJ
ftr-295	647	18	consensus	consensus	NOUN
ftr-295	647	19	is	be	AUX
ftr-295	647	20	not	not	PART
ftr-295	647	21	in	in	ADP
ftr-295	647	22	reach	reach	NOUN
ftr-295	647	23	,	,	PUNCT
ftr-295	647	24	to	to	PART
ftr-295	647	25	set	set	VERB
ftr-295	647	26	a	a	DET
ftr-295	647	27	coordinated	coordinated	ADJ
ftr-295	647	28	policy	policy	NOUN
ftr-295	647	29	which	which	PRON
ftr-295	647	30	may	may	AUX
ftr-295	647	31	be	be	AUX
ftr-295	647	32	preferable	preferable	ADJ
ftr-295	647	33	to	to	ADP
ftr-295	647	34	the	the	DET
ftr-295	647	35	status	status	NOUN
ftr-295	647	36	quo	quo	NOUN
ftr-295	647	37	or	or	CCONJ
ftr-295	647	38	acting	act	VERB
ftr-295	647	39	unilaterally	unilaterally	ADV
ftr-295	647	40	.	.	PUNCT
ftr-295	648	1	this	this	DET
ftr-295	648	2	model	model	NOUN
ftr-295	648	3	would	would	AUX
ftr-295	648	4	allow	allow	VERB
ftr-295	648	5	different	different	ADJ
ftr-295	648	6	groups	group	NOUN
ftr-295	648	7	of	of	ADP
ftr-295	648	8	states	state	NOUN
ftr-295	648	9	sharing	share	VERB
ftr-295	648	10	similar	similar	ADJ
ftr-295	648	11	interests	interest	NOUN
ftr-295	648	12	to	to	PART
ftr-295	648	13	set	set	VERB
ftr-295	648	14	their	their	PRON
ftr-295	648	15	own	own	ADJ
ftr-295	648	16	tax	tax	NOUN
ftr-295	648	17	policy	policy	NOUN
ftr-295	648	18	agendas	agenda	NOUN
ftr-295	648	19	and	and	CCONJ
ftr-295	648	20	cooperate	cooperate	VERB
ftr-295	648	21	on	on	ADP
ftr-295	648	22	issues	issue	NOUN
ftr-295	648	23	that	that	PRON
ftr-295	648	24	are	be	AUX
ftr-295	648	25	not	not	PART
ftr-295	648	26	of	of	ADP
ftr-295	648	27	broad	broad	ADJ
ftr-295	648	28	interest	interest	NOUN
ftr-295	648	29	,	,	PUNCT
ftr-295	648	30	which	which	PRON
ftr-295	648	31	appears	appear	VERB
ftr-295	648	32	practical	practical	ADJ
ftr-295	648	33	and	and	CCONJ
ftr-295	648	34	feasible	feasible	ADJ
ftr-295	648	35	.	.	PUNCT
ftr-295	649	1	for	for	ADP
ftr-295	649	2	all	all	PRON
ftr-295	649	3	of	of	ADP
ftr-295	649	4	these	these	DET
ftr-295	649	5	reasons	reason	NOUN
ftr-295	649	6	,	,	PUNCT
ftr-295	649	7	we	we	PRON
ftr-295	649	8	believe	believe	VERB
ftr-295	649	9	the	the	DET
ftr-295	649	10	proposed	propose	VERB
ftr-295	649	11	model	model	NOUN
ftr-295	649	12	deserves	deserve	VERB
ftr-295	649	13	serious	serious	ADJ
ftr-295	649	14	consideration	consideration	NOUN
ftr-295	649	15	.	.	PUNCT