id	sid	tid	token	lemma	pos
ftr-313	1	1	florida	florida	PROPN
ftr-313	1	2	tax	tax	PROPN
ftr-313	1	3	review	review	PROPN
ftr-313	1	4	florida	florida	PROPN
ftr-313	1	5	tax	tax	NOUN
ftr-313	1	6	review	review	NOUN
ftr-313	1	7	volume	volume	NOUN
ftr-313	1	8	14	14	NUM
ftr-313	1	9	2013	2013	NUM
ftr-313	1	10	number	number	NOUN
ftr-313	1	11	9	9	NUM
ftr-313	1	12	361	361	NUM
ftr-313	1	13	utopian	utopian	ADJ
ftr-313	1	14	visions	vision	NOUN
ftr-313	1	15	toward	toward	ADP
ftr-313	1	16	a	a	DET
ftr-313	1	17	grand	grand	ADJ
ftr-313	1	18	unified	unified	ADJ
ftr-313	1	19	global	global	ADJ
ftr-313	1	20	income	income	NOUN
ftr-313	1	21	tax	tax	NOUN
ftr-313	1	22	by	by	ADP
ftr-313	1	23	henry	henry	PROPN
ftr-313	1	24	ordower	ordower	PROPN
ftr-313	1	25	*	*	PROPN
ftr-313	1	26	i.	i.	PROPN
ftr-313	1	27	introduction	introduction	NOUN
ftr-313	1	28	.............................................................................	.............................................................................	PUNCT
ftr-313	1	29	361	361	NUM
ftr-313	1	30	ii	ii	NOUN
ftr-313	1	31	.	.	PUNCT
ftr-313	2	1	what	what	PRON
ftr-313	2	2	is	be	AUX
ftr-313	2	3	a	a	DET
ftr-313	2	4	gugit	gugit	NOUN
ftr-313	2	5	and	and	CCONJ
ftr-313	2	6	how	how	SCONJ
ftr-313	2	7	would	would	AUX
ftr-313	2	8	it	it	PRON
ftr-313	2	9	work	work	VERB
ftr-313	2	10	?	?	PUNCT
ftr-313	3	1	....................	....................	PUNCT
ftr-313	4	1	370	370	NUM
ftr-313	4	2	iii	iii	NOUN
ftr-313	4	3	.	.	PUNCT
ftr-313	4	4	centralization	centralization	NOUN
ftr-313	4	5	,	,	PUNCT
ftr-313	4	6	sovereignty	sovereignty	NOUN
ftr-313	4	7	,	,	PUNCT
ftr-313	4	8	and	and	CCONJ
ftr-313	4	9	privacy	privacy	NOUN
ftr-313	4	10	.....................	.....................	PUNCT
ftr-313	4	11	375	375	NUM
ftr-313	4	12	iv	iv	NOUN
ftr-313	4	13	.	.	PUNCT
ftr-313	5	1	some	some	DET
ftr-313	5	2	technical	technical	ADJ
ftr-313	5	3	details	detail	NOUN
ftr-313	5	4	of	of	ADP
ftr-313	5	5	a	a	DET
ftr-313	5	6	gugit	gugit	NOUN
ftr-313	5	7	..................................	..................................	PUNCT
ftr-313	5	8	384	384	NUM
ftr-313	5	9	a.	a.	NOUN
ftr-313	5	10	the	the	DET
ftr-313	5	11	distribution	distribution	NOUN
ftr-313	5	12	formula	formula	NOUN
ftr-313	5	13	.................................................	.................................................	PUNCT
ftr-313	6	1	384	384	NUM
ftr-313	6	2	1	1	NUM
ftr-313	6	3	.	.	PUNCT
ftr-313	7	1	the	the	DET
ftr-313	7	2	sales	sale	NOUN
ftr-313	7	3	factor	factor	NOUN
ftr-313	7	4	..................................................	..................................................	PUNCT
ftr-313	7	5	385	385	NUM
ftr-313	7	6	2	2	NUM
ftr-313	7	7	.	.	PUNCT
ftr-313	7	8	the	the	DET
ftr-313	7	9	property	property	NOUN
ftr-313	7	10	factor	factor	NOUN
ftr-313	7	11	............................................	............................................	PUNCT
ftr-313	7	12	386	386	NUM
ftr-313	7	13	3	3	NUM
ftr-313	7	14	.	.	PUNCT
ftr-313	8	1	the	the	DET
ftr-313	8	2	payroll	payroll	NOUN
ftr-313	8	3	factor	factor	NOUN
ftr-313	8	4	...............................................	...............................................	PUNCT
ftr-313	8	5	387	387	NUM
ftr-313	8	6	4	4	NUM
ftr-313	8	7	.	.	PUNCT
ftr-313	9	1	the	the	DET
ftr-313	9	2	beneficial	beneficial	ADJ
ftr-313	9	3	ownership	ownership	NOUN
ftr-313	9	4	factor	factor	NOUN
ftr-313	9	5	........................	........................	PUNCT
ftr-313	9	6	388	388	NUM
ftr-313	9	7	5	5	NUM
ftr-313	9	8	.	.	PUNCT
ftr-313	9	9	individuals	individual	NOUN
ftr-313	9	10	...........................................................	...........................................................	PUNCT
ftr-313	9	11	390	390	NUM
ftr-313	9	12	6	6	NUM
ftr-313	9	13	.	.	PUNCT
ftr-313	9	14	investment	investment	NOUN
ftr-313	9	15	income	income	NOUN
ftr-313	9	16	...............................................	...............................................	PUNCT
ftr-313	9	17	396	396	NUM
ftr-313	9	18	b.	b.	NOUN
ftr-313	9	19	enterprise	enterprise	NOUN
ftr-313	9	20	and	and	CCONJ
ftr-313	9	21	related	relate	VERB
ftr-313	9	22	taxpayer	taxpayer	NOUN
ftr-313	9	23	definitions	definition	NOUN
ftr-313	9	24	...................	...................	PUNCT
ftr-313	9	25	397	397	NUM
ftr-313	9	26	c.	c.	NOUN
ftr-313	9	27	residence	residence	NOUN
ftr-313	9	28	change	change	NOUN
ftr-313	9	29	and	and	CCONJ
ftr-313	9	30	expatriation	expatriation	NOUN
ftr-313	9	31	.................................	.................................	PUNCT
ftr-313	10	1	404	404	NUM
ftr-313	10	2	d.	d.	NOUN
ftr-313	10	3	language	language	NOUN
ftr-313	10	4	and	and	CCONJ
ftr-313	10	5	currency	currency	NOUN
ftr-313	10	6	translation	translation	NOUN
ftr-313	10	7	................................	................................	PUNCT
ftr-313	10	8	406	406	NUM
ftr-313	10	9	v.	v.	CCONJ
ftr-313	10	10	toward	toward	ADP
ftr-313	10	11	uniform	uniform	ADJ
ftr-313	10	12	tax	tax	NOUN
ftr-313	10	13	rules	rule	NOUN
ftr-313	10	14	..................................................	..................................................	PUNCT
ftr-313	10	15	411	411	NUM
ftr-313	10	16	vi	vi	NOUN
ftr-313	10	17	.	.	PUNCT
ftr-313	11	1	economic	economic	ADJ
ftr-313	11	2	displacement	displacement	NOUN
ftr-313	11	3	from	from	ADP
ftr-313	11	4	the	the	DET
ftr-313	11	5	new	new	ADJ
ftr-313	11	6	gugit	gugit	NOUN
ftr-313	11	7	...............	...............	PUNCT
ftr-313	12	1	414	414	NUM
ftr-313	12	2	vii	vii	PROPN
ftr-313	12	3	.	.	PUNCT
ftr-313	12	4	conclusion	conclusion	NOUN
ftr-313	12	5	.................................................................................	.................................................................................	PUNCT
ftr-313	12	6	417	417	NUM
ftr-313	12	7	i.	i.	NOUN
ftr-313	12	8	introduction	introduction	NOUN
ftr-313	12	9	a	a	DET
ftr-313	12	10	grand	grand	ADJ
ftr-313	12	11	unified	unified	ADJ
ftr-313	12	12	global	global	ADJ
ftr-313	12	13	income	income	NOUN
ftr-313	12	14	tax	tax	NOUN
ftr-313	12	15	(	(	PUNCT
ftr-313	12	16	gugit	gugit	NOUN
ftr-313	12	17	)	)	PUNCT
ftr-313	12	18	may	may	AUX
ftr-313	12	19	prove	prove	VERB
ftr-313	12	20	as	as	ADV
ftr-313	12	21	elusive	elusive	ADJ
ftr-313	12	22	as	as	ADP
ftr-313	12	23	the	the	DET
ftr-313	12	24	grand	grand	ADJ
ftr-313	12	25	unified	unified	ADJ
ftr-313	12	26	theory	theory	NOUN
ftr-313	12	27	(	(	PUNCT
ftr-313	12	28	gut	gut	PROPN
ftr-313	12	29	)	)	PUNCT
ftr-313	12	30	that	that	PRON
ftr-313	12	31	physicists	physicist	NOUN
ftr-313	12	32	have	have	AUX
ftr-313	12	33	sought	seek	VERB
ftr-313	12	34	for	for	ADP
ftr-313	12	35	many	many	ADJ
ftr-313	12	36	years.1	years.1	PROPN
ftr-313	12	37	*	*	PUNCT
ftr-313	12	38	professor	professor	NOUN
ftr-313	12	39	of	of	ADP
ftr-313	12	40	law	law	NOUN
ftr-313	12	41	,	,	PUNCT
ftr-313	12	42	saint	saint	PROPN
ftr-313	12	43	louis	louis	PROPN
ftr-313	12	44	university	university	PROPN
ftr-313	12	45	school	school	NOUN
ftr-313	12	46	of	of	ADP
ftr-313	12	47	law	law	NOUN
ftr-313	12	48	.	.	PUNCT
ftr-313	13	1	a.b	a.b	PROPN
ftr-313	13	2	.	.	PROPN
ftr-313	13	3	,	,	PUNCT
ftr-313	13	4	washington	washington	PROPN
ftr-313	13	5	university	university	PROPN
ftr-313	13	6	;	;	PUNCT
ftr-313	13	7	m.a	m.a	PROPN
ftr-313	13	8	.	.	PROPN
ftr-313	13	9	,	,	PUNCT
ftr-313	13	10	j.d	j.d	PROPN
ftr-313	13	11	.	.	PROPN
ftr-313	13	12	,	,	PUNCT
ftr-313	13	13	at	at	ADP
ftr-313	13	14	the	the	DET
ftr-313	13	15	university	university	NOUN
ftr-313	13	16	of	of	ADP
ftr-313	13	17	chicago	chicago	PROPN
ftr-313	13	18	.	.	PUNCT
ftr-313	14	1	the	the	DET
ftr-313	14	2	author	author	NOUN
ftr-313	14	3	wishes	wish	VERB
ftr-313	14	4	to	to	PART
ftr-313	14	5	thank	thank	VERB
ftr-313	14	6	the	the	DET
ftr-313	14	7	organizers	organizer	NOUN
ftr-313	14	8	of	of	ADP
ftr-313	14	9	the	the	DET
ftr-313	14	10	ifa	ifa	PROPN
ftr-313	14	11	international	international	PROPN
ftr-313	14	12	tax	tax	PROPN
ftr-313	14	13	research	research	NOUN
ftr-313	14	14	symposium	symposium	NOUN
ftr-313	14	15	,	,	PUNCT
ftr-313	14	16	boston	boston	PROPN
ftr-313	14	17	,	,	PUNCT
ftr-313	14	18	2012	2012	NUM
ftr-313	14	19	for	for	ADP
ftr-313	14	20	inviting	invite	VERB
ftr-313	14	21	me	i	PRON
ftr-313	14	22	to	to	PART
ftr-313	14	23	prepare	prepare	VERB
ftr-313	14	24	and	and	CCONJ
ftr-313	14	25	present	present	VERB
ftr-313	14	26	an	an	DET
ftr-313	14	27	early	early	ADJ
ftr-313	14	28	draft	draft	NOUN
ftr-313	14	29	of	of	ADP
ftr-313	14	30	this	this	DET
ftr-313	14	31	article	article	NOUN
ftr-313	14	32	,	,	PUNCT
ftr-313	14	33	and	and	CCONJ
ftr-313	14	34	diane	diane	NOUN
ftr-313	14	35	ring	ring	NOUN
ftr-313	14	36	for	for	ADP
ftr-313	14	37	having	have	VERB
ftr-313	14	38	the	the	DET
ftr-313	14	39	patience	patience	NOUN
ftr-313	14	40	to	to	PART
ftr-313	14	41	read	read	VERB
ftr-313	14	42	that	that	DET
ftr-313	14	43	draft	draft	NOUN
ftr-313	14	44	and	and	CCONJ
ftr-313	14	45	observe	observe	VERB
ftr-313	14	46	that	that	SCONJ
ftr-313	14	47	i	i	PRON
ftr-313	14	48	was	be	AUX
ftr-313	14	49	designing	design	VERB
ftr-313	14	50	a	a	DET
ftr-313	14	51	tax	tax	NOUN
ftr-313	14	52	system	system	NOUN
ftr-313	14	53	and	and	CCONJ
ftr-313	14	54	not	not	PART
ftr-313	14	55	describing	describe	VERB
ftr-313	14	56	a	a	DET
ftr-313	14	57	tax	tax	NOUN
ftr-313	14	58	base	base	NOUN
ftr-313	14	59	.	.	PUNCT
ftr-313	15	1	thanks	thank	NOUN
ftr-313	15	2	also	also	ADV
ftr-313	15	3	to	to	ADP
ftr-313	15	4	my	my	PRON
ftr-313	15	5	good	good	ADJ
ftr-313	15	6	friend	friend	NOUN
ftr-313	15	7	and	and	CCONJ
ftr-313	15	8	former	former	ADJ
ftr-313	15	9	colleague	colleague	NOUN
ftr-313	15	10	bill	bill	PROPN
ftr-313	15	11	natbony	natbony	PROPN
ftr-313	15	12	for	for	ADP
ftr-313	15	13	facilitating	facilitate	VERB
ftr-313	15	14	work	work	NOUN
ftr-313	15	15	on	on	ADP
ftr-313	15	16	this	this	DET
ftr-313	15	17	project	project	NOUN
ftr-313	15	18	;	;	PUNCT
ftr-313	15	19	my	my	PRON
ftr-313	15	20	spouse	spouse	NOUN
ftr-313	15	21	,	,	PUNCT
ftr-313	15	22	ilene	ilene	PROPN
ftr-313	15	23	ordower	ordower	NOUN
ftr-313	15	24	,	,	PUNCT
ftr-313	15	25	for	for	ADP
ftr-313	15	26	plodding	plod	VERB
ftr-313	15	27	through	through	ADP
ftr-313	15	28	drafts	draft	NOUN
ftr-313	15	29	of	of	ADP
ftr-313	15	30	the	the	DET
ftr-313	15	31	text	text	NOUN
ftr-313	15	32	;	;	PUNCT
ftr-313	15	33	and	and	CCONJ
ftr-313	15	34	to	to	ADP
ftr-313	15	35	the	the	DET
ftr-313	15	36	teaching	teaching	NOUN
ftr-313	15	37	taxation	taxation	NOUN
ftr-313	15	38	committee	committee	NOUN
ftr-313	15	39	of	of	ADP
ftr-313	15	40	the	the	DET
ftr-313	15	41	aba	aba	PROPN
ftr-313	15	42	tax	tax	NOUN
ftr-313	15	43	section	section	NOUN
ftr-313	15	44	(	(	PUNCT
ftr-313	15	45	adam	adam	PROPN
ftr-313	15	46	chodorow	chodorow	PROPN
ftr-313	15	47	and	and	CCONJ
ftr-313	15	48	tracy	tracy	PROPN
ftr-313	15	49	kaye	kaye	PROPN
ftr-313	15	50	)	)	PUNCT
ftr-313	15	51	for	for	ADP
ftr-313	15	52	the	the	DET
ftr-313	15	53	opportunity	opportunity	NOUN
ftr-313	15	54	to	to	PART
ftr-313	15	55	present	present	VERB
ftr-313	15	56	this	this	DET
ftr-313	15	57	paper	paper	NOUN
ftr-313	15	58	and	and	CCONJ
ftr-313	15	59	receive	receive	VERB
ftr-313	15	60	comments	comment	NOUN
ftr-313	15	61	on	on	ADP
ftr-313	15	62	it	it	PRON
ftr-313	15	63	at	at	ADP
ftr-313	15	64	the	the	DET
ftr-313	15	65	winter	winter	NOUN
ftr-313	15	66	meeting	meeting	NOUN
ftr-313	15	67	in	in	ADP
ftr-313	15	68	2013	2013	NUM
ftr-313	15	69	.	.	PUNCT
ftr-313	16	1	362	362	NUM
ftr-313	16	2	florida	florida	PROPN
ftr-313	16	3	tax	tax	NOUN
ftr-313	16	4	review	review	NOUN
ftr-313	16	5	[	[	X
ftr-313	16	6	vol	vol	NOUN
ftr-313	16	7	.	.	PUNCT
ftr-313	17	1	14:9	14:9	NUM
ftr-313	17	2	yet	yet	ADV
ftr-313	17	3	,	,	PUNCT
ftr-313	17	4	just	just	ADV
ftr-313	17	5	as	as	SCONJ
ftr-313	17	6	recent	recent	ADJ
ftr-313	17	7	discoveries	discovery	NOUN
ftr-313	17	8	bring	bring	VERB
ftr-313	17	9	physicists	physicist	NOUN
ftr-313	17	10	closer	close	ADV
ftr-313	17	11	to	to	ADP
ftr-313	17	12	a	a	DET
ftr-313	17	13	gut,2	gut,2	NOUN
ftr-313	17	14	developments	development	NOUN
ftr-313	17	15	in	in	ADP
ftr-313	17	16	the	the	DET
ftr-313	17	17	international	international	ADJ
ftr-313	17	18	financial	financial	ADJ
ftr-313	17	19	and	and	CCONJ
ftr-313	17	20	tax	tax	NOUN
ftr-313	17	21	worlds	world	NOUN
ftr-313	17	22	may	may	AUX
ftr-313	17	23	move	move	VERB
ftr-313	17	24	a	a	DET
ftr-313	17	25	gugit	gugit	NOUN
ftr-313	17	26	into	into	ADP
ftr-313	17	27	imaginable	imaginable	ADJ
ftr-313	17	28	reach	reach	NOUN
ftr-313	17	29	.	.	PUNCT
ftr-313	18	1	since	since	SCONJ
ftr-313	18	2	the	the	DET
ftr-313	18	3	discussions	discussion	NOUN
ftr-313	18	4	of	of	ADP
ftr-313	18	5	a	a	DET
ftr-313	18	6	global	global	ADJ
ftr-313	18	7	unified	unified	ADJ
ftr-313	18	8	corporate	corporate	ADJ
ftr-313	18	9	tax	tax	NOUN
ftr-313	18	10	base	base	NOUN
ftr-313	18	11	in	in	ADP
ftr-313	18	12	the	the	DET
ftr-313	18	13	early	early	ADJ
ftr-313	18	14	1990s,3	1990s,3	NUM
ftr-313	18	15	significant	significant	ADJ
ftr-313	18	16	and	and	CCONJ
ftr-313	18	17	often	often	ADV
ftr-313	18	18	surprising	surprising	ADJ
ftr-313	18	19	1	1	NUM
ftr-313	18	20	.	.	PUNCT
ftr-313	19	1	a	a	DET
ftr-313	19	2	grand	grand	ADJ
ftr-313	19	3	unified	unified	ADJ
ftr-313	19	4	theory	theory	NOUN
ftr-313	19	5	(	(	PUNCT
ftr-313	19	6	gut	gut	PROPN
ftr-313	19	7	)	)	PUNCT
ftr-313	19	8	refers	refer	VERB
ftr-313	19	9	to	to	ADP
ftr-313	19	10	attempts	attempt	NOUN
ftr-313	19	11	to	to	PART
ftr-313	19	12	explain	explain	VERB
ftr-313	19	13	electromagnetic	electromagnetic	ADJ
ftr-313	19	14	,	,	PUNCT
ftr-313	19	15	strong	strong	ADJ
ftr-313	19	16	,	,	PUNCT
ftr-313	19	17	and	and	CCONJ
ftr-313	19	18	weak	weak	ADJ
ftr-313	19	19	forces	force	NOUN
ftr-313	19	20	under	under	ADP
ftr-313	19	21	a	a	DET
ftr-313	19	22	single	single	ADJ
ftr-313	19	23	theory	theory	NOUN
ftr-313	19	24	.	.	PUNCT
ftr-313	20	1	to	to	ADP
ftr-313	20	2	date	date	NOUN
ftr-313	20	3	,	,	PUNCT
ftr-313	20	4	physicists	physicist	NOUN
ftr-313	20	5	have	have	AUX
ftr-313	20	6	not	not	PART
ftr-313	20	7	accounted	account	VERB
ftr-313	20	8	successfully	successfully	ADV
ftr-313	20	9	for	for	ADP
ftr-313	20	10	the	the	DET
ftr-313	20	11	three	three	NUM
ftr-313	20	12	forces	force	NOUN
ftr-313	20	13	in	in	ADP
ftr-313	20	14	a	a	DET
ftr-313	20	15	single	single	ADJ
ftr-313	20	16	theory	theory	NOUN
ftr-313	20	17	.	.	PUNCT
ftr-313	21	1	see	see	VERB
ftr-313	21	2	dan	dan	PROPN
ftr-313	21	3	hooper	hooper	PROPN
ftr-313	21	4	,	,	PUNCT
ftr-313	21	5	nature	nature	PROPN
ftr-313	21	6	’s	’s	PART
ftr-313	21	7	blueprint	blueprint	NOUN
ftr-313	21	8	:	:	PUNCT
ftr-313	21	9	supersymmetry	supersymmetry	NOUN
ftr-313	21	10	and	and	CCONJ
ftr-313	21	11	the	the	DET
ftr-313	21	12	search	search	NOUN
ftr-313	21	13	for	for	ADP
ftr-313	21	14	a	a	DET
ftr-313	21	15	unified	unified	ADJ
ftr-313	21	16	theory	theory	NOUN
ftr-313	21	17	of	of	ADP
ftr-313	21	18	matter	matter	NOUN
ftr-313	21	19	and	and	CCONJ
ftr-313	21	20	force	force	VERB
ftr-313	21	21	130–38	130–38	PROPN
ftr-313	21	22	(	(	PUNCT
ftr-313	21	23	e	e	NOUN
ftr-313	21	24	-	-	NOUN
ftr-313	21	25	book	book	NOUN
ftr-313	21	26	ed	ed	NOUN
ftr-313	21	27	.	.	PROPN
ftr-313	21	28	2008	2008	NUM
ftr-313	21	29	)	)	PUNCT
ftr-313	21	30	.	.	PUNCT
ftr-313	22	1	the	the	DET
ftr-313	22	2	search	search	NOUN
ftr-313	22	3	for	for	ADP
ftr-313	22	4	a	a	DET
ftr-313	22	5	gut	gut	NOUN
ftr-313	22	6	began	begin	VERB
ftr-313	22	7	long	long	ADV
ftr-313	22	8	before	before	SCONJ
ftr-313	22	9	construction	construction	NOUN
ftr-313	22	10	of	of	ADP
ftr-313	22	11	the	the	DET
ftr-313	22	12	cern	cern	ADJ
ftr-313	22	13	large	large	ADJ
ftr-313	22	14	hadron	hadron	NOUN
ftr-313	22	15	collider	collider	NOUN
ftr-313	22	16	(	(	PUNCT
ftr-313	22	17	lhc	lhc	PROPN
ftr-313	22	18	)	)	PUNCT
ftr-313	22	19	began	begin	VERB
ftr-313	22	20	.	.	PUNCT
ftr-313	23	1	cern	cern	PROPN
ftr-313	23	2	is	be	AUX
ftr-313	23	3	the	the	DET
ftr-313	23	4	acronym	acronym	NOUN
ftr-313	23	5	for	for	ADP
ftr-313	23	6	conseil	conseil	PROPN
ftr-313	23	7	européen	européen	X
ftr-313	23	8	pour	pour	X
ftr-313	23	9	la	la	PROPN
ftr-313	23	10	recherche	recherche	X
ftr-313	23	11	nucléaire	nucléaire	NOUN
ftr-313	23	12	,	,	PUNCT
ftr-313	23	13	the	the	DET
ftr-313	23	14	european	european	ADJ
ftr-313	23	15	organization	organization	PROPN
ftr-313	23	16	for	for	ADP
ftr-313	23	17	nuclear	nuclear	ADJ
ftr-313	23	18	research	research	NOUN
ftr-313	23	19	.	.	PUNCT
ftr-313	24	1	cern	cern	PROPN
ftr-313	24	2	built	build	VERB
ftr-313	24	3	the	the	DET
ftr-313	24	4	lhc	lhc	NOUN
ftr-313	24	5	on	on	ADP
ftr-313	24	6	the	the	DET
ftr-313	24	7	switzerland	switzerland	PROPN
ftr-313	24	8	-	-	PUNCT
ftr-313	24	9	france	france	PROPN
ftr-313	24	10	border	border	NOUN
ftr-313	24	11	.	.	PUNCT
ftr-313	25	1	the	the	DET
ftr-313	25	2	collider	collider	NOUN
ftr-313	25	3	became	become	VERB
ftr-313	25	4	operational	operational	ADJ
ftr-313	25	5	in	in	ADP
ftr-313	25	6	2008	2008	NUM
ftr-313	25	7	but	but	CCONJ
ftr-313	25	8	cern	cern	NOUN
ftr-313	25	9	does	do	AUX
ftr-313	25	10	not	not	PART
ftr-313	25	11	plan	plan	VERB
ftr-313	25	12	to	to	PART
ftr-313	25	13	operate	operate	VERB
ftr-313	25	14	it	it	PRON
ftr-313	25	15	for	for	ADP
ftr-313	25	16	significant	significant	ADJ
ftr-313	25	17	research	research	NOUN
ftr-313	25	18	until	until	ADP
ftr-313	25	19	2014	2014	NUM
ftr-313	25	20	.	.	PUNCT
ftr-313	26	1	for	for	ADP
ftr-313	26	2	more	more	ADJ
ftr-313	26	3	information	information	NOUN
ftr-313	26	4	about	about	ADP
ftr-313	26	5	cern	cern	NOUN
ftr-313	26	6	and	and	CCONJ
ftr-313	26	7	the	the	DET
ftr-313	26	8	lhc	lhc	NOUN
ftr-313	26	9	,	,	PUNCT
ftr-313	26	10	see	see	VERB
ftr-313	26	11	about	about	ADP
ftr-313	26	12	cern	cern	ADJ
ftr-313	26	13	,	,	PUNCT
ftr-313	26	14	cern	cern	ADJ
ftr-313	26	15	(	(	PUNCT
ftr-313	26	16	2013	2013	NUM
ftr-313	26	17	)	)	PUNCT
ftr-313	26	18	,	,	PUNCT
ftr-313	26	19	http://public.web.cern.ch/public/en/about/about-en.html	http://public.web.cern.ch/public/en/about/about-en.html	PROPN
ftr-313	26	20	.	.	PUNCT
ftr-313	27	1	when	when	SCONJ
ftr-313	27	2	fully	fully	ADV
ftr-313	27	3	operational	operational	ADJ
ftr-313	27	4	,	,	PUNCT
ftr-313	27	5	the	the	DET
ftr-313	27	6	collider	collider	NOUN
ftr-313	27	7	should	should	AUX
ftr-313	27	8	provide	provide	VERB
ftr-313	27	9	experimental	experimental	ADJ
ftr-313	27	10	evidence	evidence	NOUN
ftr-313	27	11	that	that	PRON
ftr-313	27	12	will	will	AUX
ftr-313	27	13	confirm	confirm	VERB
ftr-313	27	14	or	or	CCONJ
ftr-313	27	15	refute	refute	VERB
ftr-313	27	16	many	many	ADJ
ftr-313	27	17	theoretical	theoretical	ADJ
ftr-313	27	18	positions	position	NOUN
ftr-313	27	19	concerning	concern	VERB
ftr-313	27	20	the	the	DET
ftr-313	27	21	nature	nature	NOUN
ftr-313	27	22	and	and	CCONJ
ftr-313	27	23	interaction	interaction	NOUN
ftr-313	27	24	of	of	ADP
ftr-313	27	25	subatomic	subatomic	ADJ
ftr-313	27	26	particles	particle	NOUN
ftr-313	27	27	.	.	PUNCT
ftr-313	28	1	the	the	DET
ftr-313	28	2	failure	failure	NOUN
ftr-313	28	3	to	to	PART
ftr-313	28	4	produce	produce	VERB
ftr-313	28	5	conclusive	conclusive	ADJ
ftr-313	28	6	experimental	experimental	ADJ
ftr-313	28	7	evidence	evidence	NOUN
ftr-313	28	8	that	that	SCONJ
ftr-313	28	9	a	a	DET
ftr-313	28	10	gut	gut	NOUN
ftr-313	28	11	exists	exist	VERB
ftr-313	28	12	does	do	AUX
ftr-313	28	13	not	not	PART
ftr-313	28	14	deter	deter	VERB
ftr-313	28	15	particle	particle	NOUN
ftr-313	28	16	physicists	physicist	NOUN
ftr-313	28	17	from	from	ADP
ftr-313	28	18	continuing	continue	VERB
ftr-313	28	19	to	to	PART
ftr-313	28	20	strive	strive	VERB
ftr-313	28	21	for	for	ADP
ftr-313	28	22	a	a	DET
ftr-313	28	23	theory	theory	NOUN
ftr-313	28	24	,	,	PUNCT
ftr-313	28	25	conduct	conduct	VERB
ftr-313	28	26	particle	particle	NOUN
ftr-313	28	27	collision	collision	NOUN
ftr-313	28	28	experiments	experiment	NOUN
ftr-313	28	29	,	,	PUNCT
ftr-313	28	30	and	and	CCONJ
ftr-313	28	31	develop	develop	VERB
ftr-313	28	32	applications	application	NOUN
ftr-313	28	33	for	for	ADP
ftr-313	28	34	the	the	DET
ftr-313	28	35	data	datum	NOUN
ftr-313	28	36	from	from	ADP
ftr-313	28	37	the	the	DET
ftr-313	28	38	particle	particle	NOUN
ftr-313	28	39	accelerators	accelerator	NOUN
ftr-313	28	40	.	.	PUNCT
ftr-313	29	1	2	2	X
ftr-313	29	2	.	.	X
ftr-313	29	3	recently	recently	ADV
ftr-313	29	4	,	,	PUNCT
ftr-313	29	5	cern	cern	ADJ
ftr-313	29	6	scientists	scientist	NOUN
ftr-313	29	7	announced	announce	VERB
ftr-313	29	8	a	a	DET
ftr-313	29	9	breakthrough	breakthrough	NOUN
ftr-313	29	10	as	as	SCONJ
ftr-313	29	11	they	they	PRON
ftr-313	29	12	discovered	discover	VERB
ftr-313	29	13	a	a	DET
ftr-313	29	14	particle	particle	NOUN
ftr-313	29	15	that	that	PRON
ftr-313	29	16	may	may	AUX
ftr-313	29	17	be	be	AUX
ftr-313	29	18	the	the	DET
ftr-313	29	19	higgs	higgs	PROPN
ftr-313	29	20	boson	boson	NOUN
ftr-313	29	21	.	.	PUNCT
ftr-313	30	1	on	on	ADP
ftr-313	30	2	wednesday	wednesday	PROPN
ftr-313	30	3	,	,	PUNCT
ftr-313	30	4	july	july	PROPN
ftr-313	30	5	4	4	NUM
ftr-313	30	6	,	,	PUNCT
ftr-313	30	7	2012	2012	NUM
ftr-313	30	8	,	,	PUNCT
ftr-313	30	9	scientists	scientist	NOUN
ftr-313	30	10	at	at	ADP
ftr-313	30	11	cern	cern	PROPN
ftr-313	30	12	announced	announce	VERB
ftr-313	30	13	the	the	DET
ftr-313	30	14	possible	possible	ADJ
ftr-313	30	15	discovery	discovery	NOUN
ftr-313	30	16	of	of	ADP
ftr-313	30	17	the	the	DET
ftr-313	30	18	higgs	higgs	PROPN
ftr-313	30	19	boson	boson	PROPN
ftr-313	30	20	particle	particle	NOUN
ftr-313	30	21	,	,	PUNCT
ftr-313	30	22	which	which	PRON
ftr-313	30	23	would	would	AUX
ftr-313	30	24	be	be	AUX
ftr-313	30	25	critical	critical	ADJ
ftr-313	30	26	to	to	ADP
ftr-313	30	27	the	the	DET
ftr-313	30	28	gut	gut	NOUN
ftr-313	30	29	,	,	PUNCT
ftr-313	30	30	at	at	ADP
ftr-313	30	31	the	the	DET
ftr-313	30	32	lhc	lhc	NOUN
ftr-313	30	33	.	.	PUNCT
ftr-313	31	1	dennis	dennis	PROPN
ftr-313	31	2	overbye	overbye	PROPN
ftr-313	31	3	,	,	PUNCT
ftr-313	31	4	physicists	physicist	NOUN
ftr-313	31	5	find	find	VERB
ftr-313	31	6	elusive	elusive	ADJ
ftr-313	31	7	particle	particle	NOUN
ftr-313	31	8	seen	see	VERB
ftr-313	31	9	as	as	ADP
ftr-313	31	10	key	key	NOUN
ftr-313	31	11	to	to	ADP
ftr-313	31	12	universe	universe	PROPN
ftr-313	31	13	,	,	PUNCT
ftr-313	31	14	n.y	n.y	PROPN
ftr-313	31	15	.	.	PROPN
ftr-313	31	16	times	times	PROPN
ftr-313	31	17	(	(	PUNCT
ftr-313	31	18	july	july	PROPN
ftr-313	31	19	5	5	NUM
ftr-313	31	20	,	,	PUNCT
ftr-313	31	21	2012	2012	NUM
ftr-313	31	22	)	)	PUNCT
ftr-313	31	23	,	,	PUNCT
ftr-313	31	24	http://www.nytimes.com/	http://www.nytimes.com/	NOUN
ftr-313	31	25	2012/07/05	2012/07/05	NUM
ftr-313	31	26	/	/	SYM
ftr-313	31	27	science	science	NOUN
ftr-313	31	28	/	/	SYM
ftr-313	31	29	cern	cern	NOUN
ftr-313	31	30	-	-	PUNCT
ftr-313	31	31	physicists	physicist	NOUN
ftr-313	31	32	-	-	PUNCT
ftr-313	31	33	may	may	AUX
ftr-313	31	34	-	-	PUNCT
ftr-313	31	35	have	have	AUX
ftr-313	31	36	-	-	PUNCT
ftr-313	31	37	discovered	discover	VERB
ftr-313	31	38	-	-	PUNCT
ftr-313	31	39	higgs	higgs	NOUN
ftr-313	31	40	-	-	PUNCT
ftr-313	31	41	boson	boson	NOUN
ftr-313	31	42	-	-	PUNCT
ftr-313	31	43	particle.html	particle.html	PROPN
ftr-313	31	44	?	?	PUNCT
ftr-313	32	1	_	_	PRON
ftr-313	32	2	r=0	r=0	X
ftr-313	32	3	.	.	PUNCT
ftr-313	33	1	according	accord	VERB
ftr-313	33	2	to	to	ADP
ftr-313	33	3	an	an	DET
ftr-313	33	4	explanation	explanation	NOUN
ftr-313	33	5	on	on	ADP
ftr-313	33	6	the	the	DET
ftr-313	33	7	cern	cern	ADJ
ftr-313	33	8	website	website	NOUN
ftr-313	33	9	,	,	PUNCT
ftr-313	33	10	the	the	DET
ftr-313	33	11	higgs	higgs	NOUN
ftr-313	33	12	boson	boson	NOUN
ftr-313	33	13	is	be	AUX
ftr-313	33	14	the	the	DET
ftr-313	33	15	—	—	PUNCT
ftr-313	33	16	possibly	possibly	ADV
ftr-313	33	17	no	no	ADV
ftr-313	33	18	longer	long	ADV
ftr-313	33	19	hypothetical	hypothetical	ADJ
ftr-313	33	20	—	—	PUNCT
ftr-313	33	21	particle	particle	NOUN
ftr-313	33	22	that	that	PRON
ftr-313	33	23	gave	give	VERB
ftr-313	33	24	mass	mass	NOUN
ftr-313	33	25	to	to	ADP
ftr-313	33	26	the	the	DET
ftr-313	33	27	massless	massless	NOUN
ftr-313	33	28	particles	particle	NOUN
ftr-313	33	29	the	the	DET
ftr-313	33	30	big	big	ADJ
ftr-313	33	31	bang	bang	NOUN
ftr-313	33	32	created	create	VERB
ftr-313	33	33	.	.	PUNCT
ftr-313	34	1	see	see	VERB
ftr-313	34	2	the	the	DET
ftr-313	34	3	search	search	NOUN
ftr-313	34	4	for	for	ADP
ftr-313	34	5	the	the	DET
ftr-313	34	6	higgs	higgs	PROPN
ftr-313	34	7	boson	boson	PROPN
ftr-313	34	8	,	,	PUNCT
ftr-313	34	9	cern	cern	NOUN
ftr-313	34	10	(	(	PUNCT
ftr-313	34	11	2013	2013	NUM
ftr-313	34	12	)	)	PUNCT
ftr-313	34	13	,	,	PUNCT
ftr-313	34	14	http://public.web.cern.ch/public/en/science/higgs-en.html	http://public.web.cern.ch/public/en/science/higgs-en.html	X
ftr-313	34	15	.	.	PUNCT
ftr-313	35	1	3	3	X
ftr-313	35	2	.	.	X
ftr-313	35	3	see	see	VERB
ftr-313	35	4	,	,	PUNCT
ftr-313	35	5	e.g.	e.g.	ADV
ftr-313	35	6	,	,	PUNCT
ftr-313	35	7	reuven	reuven	PROPN
ftr-313	35	8	s.	s.	PROPN
ftr-313	35	9	avi	avi	PROPN
ftr-313	35	10	-	-	PUNCT
ftr-313	35	11	yonah	yonah	ADJ
ftr-313	35	12	,	,	PUNCT
ftr-313	35	13	slicing	slice	VERB
ftr-313	35	14	the	the	DET
ftr-313	35	15	shadow	shadow	NOUN
ftr-313	35	16	:	:	PUNCT
ftr-313	35	17	a	a	DET
ftr-313	35	18	proposal	proposal	NOUN
ftr-313	35	19	for	for	ADP
ftr-313	35	20	updating	update	VERB
ftr-313	35	21	u.s	u.s	PROPN
ftr-313	35	22	.	.	PROPN
ftr-313	35	23	international	international	ADJ
ftr-313	35	24	taxation	taxation	NOUN
ftr-313	35	25	,	,	PUNCT
ftr-313	35	26	58	58	NUM
ftr-313	35	27	tax	tax	NOUN
ftr-313	35	28	notes	note	NOUN
ftr-313	35	29	1511	1511	NUM
ftr-313	35	30	(	(	PUNCT
ftr-313	35	31	mar	mar	PROPN
ftr-313	35	32	.	.	PROPN
ftr-313	35	33	15	15	NUM
ftr-313	35	34	,	,	PUNCT
ftr-313	35	35	1993	1993	NUM
ftr-313	35	36	)	)	PUNCT
ftr-313	35	37	;	;	PUNCT
ftr-313	35	38	eric	eric	PROPN
ftr-313	35	39	j.	j.	PROPN
ftr-313	35	40	coffill	coffill	PROPN
ftr-313	35	41	&	&	CCONJ
ftr-313	35	42	prentiss	prentiss	PROPN
ftr-313	35	43	wilson	wilson	PROPN
ftr-313	35	44	jr	jr	PROPN
ftr-313	35	45	.	.	PROPN
ftr-313	35	46	,	,	PUNCT
ftr-313	35	47	federal	federal	ADJ
ftr-313	35	48	formulary	formulary	NOUN
ftr-313	35	49	apportionment	apportionment	NOUN
ftr-313	35	50	as	as	ADP
ftr-313	35	51	an	an	DET
ftr-313	35	52	alternative	alternative	NOUN
ftr-313	35	53	to	to	AUX
ftr-313	35	54	arm	arm	VERB
ftr-313	35	55	’s	’s	PART
ftr-313	35	56	length	length	NOUN
ftr-313	35	57	pricing	pricing	NOUN
ftr-313	35	58	:	:	PUNCT
ftr-313	35	59	from	from	ADP
ftr-313	35	60	the	the	DET
ftr-313	35	61	frying	fry	VERB
ftr-313	35	62	pan	pan	NOUN
ftr-313	35	63	to	to	ADP
ftr-313	35	64	the	the	DET
ftr-313	35	65	fire	fire	NOUN
ftr-313	35	66	?	?	PUNCT
ftr-313	35	67	,	,	PUNCT
ftr-313	35	68	59	59	NUM
ftr-313	35	69	tax	tax	NOUN
ftr-313	35	70	notes	note	NOUN
ftr-313	35	71	1103	1103	NUM
ftr-313	35	72	(	(	PUNCT
ftr-313	35	73	may	may	PROPN
ftr-313	35	74	24	24	NUM
ftr-313	35	75	,	,	PUNCT
ftr-313	35	76	1993	1993	NUM
ftr-313	35	77	)	)	PUNCT
ftr-313	35	78	;	;	PUNCT
ftr-313	35	79	william	william	PROPN
ftr-313	35	80	j.	j.	PROPN
ftr-313	35	81	wilkins	wilkins	PROPN
ftr-313	35	82	&	&	CCONJ
ftr-313	35	83	kenneth	kenneth	PROPN
ftr-313	35	84	w.	w.	PROPN
ftr-313	35	85	gideon	gideon	PROPN
ftr-313	35	86	,	,	PUNCT
ftr-313	35	87	memorandum	memorandum	NOUN
ftr-313	35	88	to	to	ADP
ftr-313	35	89	congress	congress	PROPN
ftr-313	35	90	:	:	PUNCT
ftr-313	35	91	you	you	PRON
ftr-313	35	92	would	would	AUX
ftr-313	35	93	n’t	not	PART
ftr-313	35	94	like	like	VERB
ftr-313	35	95	worldwide	worldwide	ADJ
ftr-313	35	96	formula	formula	NOUN
ftr-313	35	97	apportionment	apportionment	NOUN
ftr-313	35	98	,	,	PUNCT
ftr-313	35	99	65	65	NUM
ftr-313	35	100	tax	tax	NOUN
ftr-313	35	101	notes	note	NOUN
ftr-313	35	102	1259	1259	NUM
ftr-313	35	103	(	(	PUNCT
ftr-313	35	104	dec	dec	PROPN
ftr-313	35	105	.	.	PROPN
ftr-313	35	106	5	5	NUM
ftr-313	35	107	,	,	PUNCT
ftr-313	35	108	1994	1994	NUM
ftr-313	35	109	)	)	PUNCT
ftr-313	35	110	(	(	PUNCT
ftr-313	35	111	marshaling	marshal	VERB
ftr-313	35	112	arguments	argument	NOUN
ftr-313	35	113	against	against	ADP
ftr-313	35	114	worldwide	worldwide	ADJ
ftr-313	35	115	formulary	formulary	ADJ
ftr-313	35	116	apportionment	apportionment	NOUN
ftr-313	35	117	of	of	ADP
ftr-313	35	118	corporate	corporate	ADJ
ftr-313	35	119	business	business	NOUN
ftr-313	35	120	income	income	NOUN
ftr-313	35	121	and	and	CCONJ
ftr-313	35	122	labeling	label	VERB
ftr-313	35	123	the	the	DET
ftr-313	35	124	concept	concept	NOUN
ftr-313	35	125	a	a	DET
ftr-313	35	126	“	"	PUNCT
ftr-313	35	127	design	design	NOUN
ftr-313	35	128	for	for	ADP
ftr-313	35	129	disagreement	disagreement	NOUN
ftr-313	35	130	”	"	PUNCT
ftr-313	35	131	)	)	PUNCT
ftr-313	35	132	;	;	PUNCT
ftr-313	35	133	paul	paul	PROPN
ftr-313	35	134	r.	r.	PROPN
ftr-313	35	135	mcdaniel	mcdaniel	PROPN
ftr-313	35	136	,	,	PUNCT
ftr-313	35	137	formulary	formulary	ADJ
ftr-313	35	138	taxation	taxation	NOUN
ftr-313	35	139	in	in	ADP
ftr-313	35	140	the	the	DET
ftr-313	35	141	north	north	NOUN
ftr-313	35	142	american	american	ADJ
ftr-313	35	143	free	free	ADJ
ftr-313	35	144	trade	trade	NOUN
ftr-313	35	145	zone	zone	NOUN
ftr-313	35	146	,	,	PUNCT
ftr-313	35	147	49	49	NUM
ftr-313	35	148	tax	tax	NOUN
ftr-313	35	149	l.	l.	PROPN
ftr-313	35	150	rev	rev	PROPN
ftr-313	35	151	.	.	PROPN
ftr-313	36	1	691	691	NUM
ftr-313	36	2	(	(	PUNCT
ftr-313	36	3	1994	1994	NUM
ftr-313	36	4	)	)	PUNCT
ftr-313	36	5	(	(	PUNCT
ftr-313	36	6	describing	describe	VERB
ftr-313	36	7	unitary	unitary	ADJ
ftr-313	36	8	taxation	taxation	NOUN
ftr-313	36	9	for	for	ADP
ftr-313	36	10	north	north	PROPN
ftr-313	36	11	america	america	PROPN
ftr-313	36	12	)	)	PUNCT
ftr-313	36	13	.	.	PUNCT
ftr-313	37	1	more	more	ADV
ftr-313	37	2	recent	recent	ADJ
ftr-313	37	3	discussion	discussion	NOUN
ftr-313	37	4	of	of	ADP
ftr-313	37	5	worldwide	worldwide	ADJ
ftr-313	37	6	taxation	taxation	NOUN
ftr-313	37	7	and	and	CCONJ
ftr-313	37	8	cross	cross	ADJ
ftr-313	37	9	-	-	ADJ
ftr-313	37	10	border	border	ADJ
ftr-313	37	11	formulary	formulary	ADJ
ftr-313	37	12	apportionment	apportionment	NOUN
ftr-313	37	13	appears	appear	VERB
ftr-313	37	14	in	in	ADP
ftr-313	37	15	the	the	DET
ftr-313	37	16	literature	literature	NOUN
ftr-313	37	17	on	on	ADP
ftr-313	37	18	reform	reform	NOUN
ftr-313	37	19	of	of	ADP
ftr-313	37	20	u.s	u.s	PROPN
ftr-313	37	21	.	.	PROPN
ftr-313	37	22	taxation	taxation	NOUN
ftr-313	37	23	,	,	PUNCT
ftr-313	37	24	including	include	VERB
ftr-313	37	25	julie	julie	PROPN
ftr-313	37	26	roin	roin	PROPN
ftr-313	37	27	,	,	PUNCT
ftr-313	37	28	can	can	AUX
ftr-313	37	29	the	the	DET
ftr-313	37	30	income	income	NOUN
ftr-313	37	31	tax	tax	NOUN
ftr-313	37	32	be	be	AUX
ftr-313	37	33	saved	save	VERB
ftr-313	37	34	?	?	PUNCT
ftr-313	38	1	the	the	DET
ftr-313	38	2	promises	promise	NOUN
ftr-313	38	3	and	and	CCONJ
ftr-313	38	4	pitfalls	pitfall	NOUN
ftr-313	38	5	of	of	ADP
ftr-313	38	6	adopting	adopt	VERB
ftr-313	38	7	worldwide	worldwide	ADV
ftr-313	38	8	formulary	formulary	ADJ
ftr-313	38	9	apportionment	apportionment	NOUN
ftr-313	38	10	,	,	PUNCT
ftr-313	38	11	61	61	NUM
ftr-313	38	12	tax	tax	NOUN
ftr-313	38	13	l.	l.	PROPN
ftr-313	38	14	rev	rev	PROPN
ftr-313	38	15	.	.	PROPN
ftr-313	38	16	169	169	NUM
ftr-313	38	17	(	(	PUNCT
ftr-313	38	18	2008	2008	NUM
ftr-313	38	19	)	)	PUNCT
ftr-313	38	20	;	;	PUNCT
ftr-313	38	21	reuven	reuven	PROPN
ftr-313	38	22	s.	s.	PROPN
ftr-313	38	23	avi	avi	PROPN
ftr-313	38	24	-	-	PUNCT
ftr-313	38	25	yonah	yonah	ADJ
ftr-313	38	26	,	,	PUNCT
ftr-313	38	27	kimberly	kimberly	NOUN
ftr-313	38	28	a.	a.	NOUN
ftr-313	38	29	clausing	clausing	PROPN
ftr-313	38	30	&	&	CCONJ
ftr-313	38	31	michael	michael	PROPN
ftr-313	38	32	c.	c.	PROPN
ftr-313	38	33	durst	durst	PROPN
ftr-313	38	34	,	,	PUNCT
ftr-313	38	35	allocating	allocate	VERB
ftr-313	38	36	business	business	NOUN
ftr-313	38	37	profits	profit	NOUN
ftr-313	38	38	for	for	ADP
ftr-313	38	39	tax	tax	NOUN
ftr-313	38	40	purposes	purpose	NOUN
ftr-313	38	41	:	:	PUNCT
ftr-313	38	42	a	a	DET
ftr-313	38	43	2013	2013	NUM
ftr-313	38	44	]	]	PUNCT
ftr-313	38	45	utopian	utopian	ADJ
ftr-313	38	46	visions	vision	NOUN
ftr-313	38	47	toward	toward	ADP
ftr-313	38	48	a	a	DET
ftr-313	38	49	grand	grand	ADJ
ftr-313	38	50	unified	unified	ADJ
ftr-313	38	51	global	global	ADJ
ftr-313	38	52	income	income	NOUN
ftr-313	38	53	tax	tax	NOUN
ftr-313	38	54	363	363	NUM
ftr-313	38	55	changes	change	NOUN
ftr-313	38	56	have	have	AUX
ftr-313	38	57	taken	take	VERB
ftr-313	38	58	place	place	NOUN
ftr-313	38	59	in	in	ADP
ftr-313	38	60	the	the	DET
ftr-313	38	61	financial	financial	ADJ
ftr-313	38	62	and	and	CCONJ
ftr-313	38	63	tax	tax	NOUN
ftr-313	38	64	worlds	world	NOUN
ftr-313	38	65	.	.	PUNCT
ftr-313	39	1	several	several	ADJ
ftr-313	39	2	of	of	ADP
ftr-313	39	3	those	those	DET
ftr-313	39	4	changes	change	NOUN
ftr-313	39	5	include	include	VERB
ftr-313	39	6	:	:	PUNCT
ftr-313	39	7	(	(	PUNCT
ftr-313	39	8	1	1	X
ftr-313	39	9	)	)	PUNCT
ftr-313	39	10	the	the	DET
ftr-313	39	11	european	european	PROPN
ftr-313	39	12	union	union	PROPN
ftr-313	39	13	(	(	PUNCT
ftr-313	39	14	eu	eu	PROPN
ftr-313	39	15	)	)	PUNCT
ftr-313	39	16	expanded	expand	VERB
ftr-313	39	17	eastward	eastward	ADV
ftr-313	39	18	to	to	PART
ftr-313	39	19	include	include	VERB
ftr-313	39	20	many	many	ADJ
ftr-313	39	21	of	of	ADP
ftr-313	39	22	the	the	DET
ftr-313	39	23	former	former	ADJ
ftr-313	39	24	soviet	soviet	ADJ
ftr-313	39	25	satellite	satellite	NOUN
ftr-313	39	26	countries;4	countries;4	NOUN
ftr-313	39	27	(	(	PUNCT
ftr-313	39	28	2	2	NUM
ftr-313	39	29	)	)	PUNCT
ftr-313	39	30	seventeen	seventeen	NUM
ftr-313	39	31	member	member	NOUN
ftr-313	39	32	states	state	NOUN
ftr-313	39	33	of	of	ADP
ftr-313	39	34	the	the	DET
ftr-313	39	35	eu,5	eu,5	PROPN
ftr-313	39	36	including	include	VERB
ftr-313	39	37	several	several	ADJ
ftr-313	39	38	from	from	ADP
ftr-313	39	39	the	the	DET
ftr-313	39	40	eastward	eastward	ADJ
ftr-313	39	41	expansion,6	expansion,6	NOUN
ftr-313	39	42	eliminated	eliminate	VERB
ftr-313	39	43	their	their	PRON
ftr-313	39	44	national	national	ADJ
ftr-313	39	45	currencies	currency	NOUN
ftr-313	39	46	in	in	ADP
ftr-313	39	47	favor	favor	NOUN
ftr-313	39	48	of	of	ADP
ftr-313	39	49	a	a	DET
ftr-313	39	50	single	single	ADJ
ftr-313	39	51	common	common	ADJ
ftr-313	39	52	currency;7	currency;7	NOUN
ftr-313	39	53	(	(	PUNCT
ftr-313	39	54	3	3	X
ftr-313	39	55	)	)	PUNCT
ftr-313	39	56	the	the	DET
ftr-313	39	57	organization	organization	NOUN
ftr-313	39	58	for	for	ADP
ftr-313	39	59	economic	economic	ADJ
ftr-313	39	60	cooperation	cooperation	NOUN
ftr-313	39	61	and	and	CCONJ
ftr-313	39	62	development	development	NOUN
ftr-313	39	63	(	(	PUNCT
ftr-313	39	64	oecd	oecd	PROPN
ftr-313	39	65	)	)	PUNCT
ftr-313	39	66	shamed	shame	VERB
ftr-313	39	67	and	and	CCONJ
ftr-313	39	68	coerced	coerce	VERB
ftr-313	39	69	many	many	ADJ
ftr-313	39	70	tax	tax	NOUN
ftr-313	39	71	havens	haven	NOUN
ftr-313	39	72	into	into	ADP
ftr-313	39	73	cooperating	cooperate	VERB
ftr-313	39	74	in	in	ADP
ftr-313	39	75	the	the	DET
ftr-313	39	76	exchange	exchange	NOUN
ftr-313	39	77	of	of	ADP
ftr-313	39	78	information	information	NOUN
ftr-313	39	79	in	in	ADP
ftr-313	39	80	tax	tax	NOUN
ftr-313	39	81	matters;8	matters;8	PROPN
ftr-313	39	82	(	(	PUNCT
ftr-313	39	83	4	4	NUM
ftr-313	39	84	)	)	PUNCT
ftr-313	39	85	switzerland	switzerland	PROPN
ftr-313	39	86	and	and	CCONJ
ftr-313	39	87	liechtenstein	liechtenstein	PROPN
ftr-313	39	88	began	begin	VERB
ftr-313	39	89	to	to	PART
ftr-313	39	90	negotiate	negotiate	VERB
ftr-313	39	91	limitations	limitation	NOUN
ftr-313	39	92	on	on	ADP
ftr-313	39	93	the	the	DET
ftr-313	39	94	protection	protection	NOUN
ftr-313	39	95	they	they	PRON
ftr-313	39	96	offered	offer	VERB
ftr-313	39	97	to	to	ADP
ftr-313	39	98	foreign	foreign	ADJ
ftr-313	39	99	investors	investor	NOUN
ftr-313	39	100	under	under	ADP
ftr-313	39	101	their	their	PRON
ftr-313	39	102	financial	financial	ADJ
ftr-313	39	103	institution	institution	NOUN
ftr-313	39	104	secrecy	secrecy	NOUN
ftr-313	39	105	laws;9	laws;9	PROPN
ftr-313	39	106	(	(	PUNCT
ftr-313	39	107	5	5	NUM
ftr-313	39	108	)	)	PUNCT
ftr-313	39	109	russia	russia	PROPN
ftr-313	39	110	’s	’s	PART
ftr-313	39	111	suspension	suspension	NOUN
ftr-313	39	112	of	of	ADP
ftr-313	39	113	payments	payment	NOUN
ftr-313	39	114	on	on	ADP
ftr-313	39	115	its	its	PRON
ftr-313	39	116	sovereign	sovereign	ADJ
ftr-313	39	117	debt	debt	NOUN
ftr-313	39	118	in	in	ADP
ftr-313	39	119	1998	1998	NUM
ftr-313	39	120	driving	drive	VERB
ftr-313	39	121	the	the	DET
ftr-313	39	122	failure	failure	NOUN
ftr-313	39	123	of	of	ADP
ftr-313	39	124	major	major	ADJ
ftr-313	39	125	investment	investment	NOUN
ftr-313	39	126	pools	pool	NOUN
ftr-313	39	127	and	and	CCONJ
ftr-313	39	128	their	their	PRON
ftr-313	39	129	managers10	managers10	NOUN
ftr-313	39	130	and	and	CCONJ
ftr-313	39	131	the	the	DET
ftr-313	39	132	subprime	subprime	ADJ
ftr-313	39	133	crisis	crisis	NOUN
ftr-313	39	134	in	in	ADP
ftr-313	39	135	the	the	DET
ftr-313	39	136	united	united	PROPN
ftr-313	39	137	states	states	PROPN
ftr-313	39	138	in	in	ADP
ftr-313	39	139	2007	2007	NUM
ftr-313	39	140	proposal	proposal	NOUN
ftr-313	39	141	to	to	PART
ftr-313	39	142	adopt	adopt	VERB
ftr-313	39	143	a	a	DET
ftr-313	39	144	formulary	formulary	ADJ
ftr-313	39	145	profit	profit	NOUN
ftr-313	39	146	split	split	NOUN
ftr-313	39	147	,	,	PUNCT
ftr-313	39	148	9	9	NUM
ftr-313	39	149	fla	fla	NOUN
ftr-313	39	150	.	.	PUNCT
ftr-313	40	1	tax	tax	PROPN
ftr-313	40	2	.	.	PUNCT
ftr-313	41	1	rev	rev	PROPN
ftr-313	41	2	.	.	PROPN
ftr-313	42	1	497	497	NUM
ftr-313	42	2	(	(	PUNCT
ftr-313	42	3	2009	2009	NUM
ftr-313	42	4	)	)	PUNCT
ftr-313	42	5	;	;	PUNCT
ftr-313	42	6	and	and	CCONJ
ftr-313	42	7	susan	susan	PROPN
ftr-313	42	8	c.	c.	PROPN
ftr-313	42	9	morse	morse	PROPN
ftr-313	42	10	,	,	PUNCT
ftr-313	42	11	revisiting	revisit	VERB
ftr-313	42	12	global	global	ADJ
ftr-313	42	13	formulary	formulary	ADJ
ftr-313	42	14	apportionment	apportionment	NOUN
ftr-313	42	15	,	,	PUNCT
ftr-313	42	16	29	29	NUM
ftr-313	42	17	va	va	NOUN
ftr-313	42	18	.	.	PUNCT
ftr-313	42	19	tax	tax	PROPN
ftr-313	42	20	.	.	PUNCT
ftr-313	43	1	rev	rev	PROPN
ftr-313	43	2	.	.	PROPN
ftr-313	43	3	593	593	NUM
ftr-313	43	4	(	(	PUNCT
ftr-313	43	5	2010	2010	NUM
ftr-313	43	6	)	)	PUNCT
ftr-313	43	7	.	.	PUNCT
ftr-313	44	1	4	4	X
ftr-313	44	2	.	.	X
ftr-313	44	3	in	in	ADP
ftr-313	44	4	2004	2004	NUM
ftr-313	44	5	,	,	PUNCT
ftr-313	44	6	the	the	DET
ftr-313	44	7	czech	czech	PROPN
ftr-313	44	8	republic	republic	NOUN
ftr-313	44	9	,	,	PUNCT
ftr-313	44	10	estonia	estonia	PROPN
ftr-313	44	11	,	,	PUNCT
ftr-313	44	12	latvia	latvia	PROPN
ftr-313	44	13	,	,	PUNCT
ftr-313	44	14	lithuania	lithuania	PROPN
ftr-313	44	15	,	,	PUNCT
ftr-313	44	16	hungary	hungary	PROPN
ftr-313	44	17	,	,	PUNCT
ftr-313	44	18	poland	poland	PROPN
ftr-313	44	19	,	,	PUNCT
ftr-313	44	20	slovakia	slovakia	PROPN
ftr-313	44	21	and	and	CCONJ
ftr-313	44	22	slovenia	slovenia	PROPN
ftr-313	44	23	joined	join	VERB
ftr-313	44	24	the	the	DET
ftr-313	44	25	eu	eu	PROPN
ftr-313	44	26	,	,	PUNCT
ftr-313	44	27	as	as	ADV
ftr-313	44	28	well	well	ADV
ftr-313	44	29	as	as	ADP
ftr-313	44	30	non	non	ADJ
ftr-313	44	31	-	-	ADJ
ftr-313	44	32	soviet	soviet	ADJ
ftr-313	44	33	satellite	satellite	NOUN
ftr-313	44	34	countries	country	NOUN
ftr-313	44	35	cyprus	cyprus	PROPN
ftr-313	44	36	and	and	CCONJ
ftr-313	44	37	malta	malta	PROPN
ftr-313	44	38	.	.	PUNCT
ftr-313	45	1	romania	romania	PROPN
ftr-313	45	2	and	and	CCONJ
ftr-313	45	3	bulgaria	bulgaria	PROPN
ftr-313	45	4	joined	join	VERB
ftr-313	45	5	the	the	DET
ftr-313	45	6	eu	eu	PROPN
ftr-313	45	7	in	in	ADP
ftr-313	45	8	2007	2007	NUM
ftr-313	45	9	.	.	PUNCT
ftr-313	46	1	from	from	ADP
ftr-313	46	2	6	6	NUM
ftr-313	46	3	to	to	PART
ftr-313	46	4	28	28	NUM
ftr-313	46	5	members	member	NOUN
ftr-313	46	6	,	,	PUNCT
ftr-313	46	7	eur	eur	PROPN
ftr-313	46	8	.	.	PUNCT
ftr-313	46	9	commission	commission	PROPN
ftr-313	46	10	,	,	PUNCT
ftr-313	46	11	http://ec.europa.eu/enlargement/policy/from-6to-28-members/index_en.htm	http://ec.europa.eu/enlargement/policy/from-6to-28-members/index_en.htm	PROPN
ftr-313	46	12	(	(	PUNCT
ftr-313	46	13	last	last	ADJ
ftr-313	46	14	updated	update	VERB
ftr-313	46	15	june	june	PROPN
ftr-313	46	16	27	27	NUM
ftr-313	46	17	,	,	PUNCT
ftr-313	46	18	2013	2013	NUM
ftr-313	46	19	)	)	PUNCT
ftr-313	46	20	.	.	PUNCT
ftr-313	47	1	5	5	X
ftr-313	47	2	.	.	PUNCT
ftr-313	47	3	the	the	DET
ftr-313	47	4	euro	euro	PROPN
ftr-313	47	5	,	,	PUNCT
ftr-313	47	6	eur	eur	PROPN
ftr-313	47	7	.	.	PUNCT
ftr-313	47	8	commission	commission	PROPN
ftr-313	47	9	,	,	PUNCT
ftr-313	47	10	http://ec.europa.eu/economy_finance/	http://ec.europa.eu/economy_finance/	VERB
ftr-313	47	11	euro	euro	PROPN
ftr-313	47	12	/	/	SYM
ftr-313	47	13	index_en.htm	index_en.htm	PROPN
ftr-313	47	14	(	(	PUNCT
ftr-313	47	15	last	last	ADJ
ftr-313	47	16	updated	update	VERB
ftr-313	47	17	june	june	PROPN
ftr-313	47	18	13	13	NUM
ftr-313	47	19	,	,	PUNCT
ftr-313	47	20	2013	2013	NUM
ftr-313	47	21	)	)	PUNCT
ftr-313	47	22	(	(	PUNCT
ftr-313	47	23	showing	show	VERB
ftr-313	47	24	belgium	belgium	PROPN
ftr-313	47	25	,	,	PUNCT
ftr-313	47	26	germany	germany	PROPN
ftr-313	47	27	,	,	PUNCT
ftr-313	47	28	ireland	ireland	PROPN
ftr-313	47	29	,	,	PUNCT
ftr-313	47	30	spain	spain	PROPN
ftr-313	47	31	,	,	PUNCT
ftr-313	47	32	france	france	PROPN
ftr-313	47	33	,	,	PUNCT
ftr-313	47	34	italy	italy	PROPN
ftr-313	47	35	,	,	PUNCT
ftr-313	47	36	luxembourg	luxembourg	PROPN
ftr-313	47	37	,	,	PUNCT
ftr-313	47	38	the	the	DET
ftr-313	47	39	netherlands	netherlands	PROPN
ftr-313	47	40	,	,	PUNCT
ftr-313	47	41	austria	austria	PROPN
ftr-313	47	42	,	,	PUNCT
ftr-313	47	43	portugal	portugal	PROPN
ftr-313	47	44	,	,	PUNCT
ftr-313	47	45	finland	finland	PROPN
ftr-313	47	46	,	,	PUNCT
ftr-313	47	47	greece	greece	PROPN
ftr-313	47	48	,	,	PUNCT
ftr-313	47	49	slovenia	slovenia	PROPN
ftr-313	47	50	,	,	PUNCT
ftr-313	47	51	cyprus	cyprus	PROPN
ftr-313	47	52	,	,	PUNCT
ftr-313	47	53	malta	malta	PROPN
ftr-313	47	54	,	,	PUNCT
ftr-313	47	55	slovakia	slovakia	PROPN
ftr-313	47	56	,	,	PUNCT
ftr-313	47	57	and	and	CCONJ
ftr-313	47	58	estonia	estonia	PROPN
ftr-313	47	59	as	as	ADP
ftr-313	47	60	euro	euro	NOUN
ftr-313	47	61	zone	zone	NOUN
ftr-313	47	62	countries	country	NOUN
ftr-313	47	63	)	)	PUNCT
ftr-313	47	64	.	.	PUNCT
ftr-313	48	1	6	6	X
ftr-313	48	2	.	.	X
ftr-313	49	1	i	i	PRON
ftr-313	49	2	d.	d.	PROPN
ftr-313	49	3	(	(	PUNCT
ftr-313	49	4	slovenia	slovenia	PROPN
ftr-313	49	5	,	,	PUNCT
ftr-313	49	6	slovakia	slovakia	PROPN
ftr-313	49	7	,	,	PUNCT
ftr-313	49	8	and	and	CCONJ
ftr-313	49	9	estonia	estonia	PROPN
ftr-313	49	10	)	)	PUNCT
ftr-313	49	11	.	.	PUNCT
ftr-313	50	1	7	7	X
ftr-313	50	2	.	.	X
ftr-313	50	3	the	the	DET
ftr-313	50	4	euro	euro	NOUN
ftr-313	50	5	became	become	VERB
ftr-313	50	6	available	available	ADJ
ftr-313	50	7	for	for	ADP
ftr-313	50	8	financial	financial	ADJ
ftr-313	50	9	transactions	transaction	NOUN
ftr-313	50	10	in	in	ADP
ftr-313	50	11	1999	1999	NUM
ftr-313	50	12	with	with	ADP
ftr-313	50	13	banknotes	banknote	NOUN
ftr-313	50	14	and	and	CCONJ
ftr-313	50	15	coins	coin	NOUN
ftr-313	50	16	appearing	appear	VERB
ftr-313	50	17	in	in	ADP
ftr-313	50	18	2002	2002	NUM
ftr-313	50	19	.	.	PUNCT
ftr-313	51	1	eleven	eleven	NUM
ftr-313	51	2	eu	eu	PROPN
ftr-313	51	3	states	state	NOUN
ftr-313	51	4	adopted	adopt	VERB
ftr-313	51	5	the	the	DET
ftr-313	51	6	euro	euro	NOUN
ftr-313	51	7	in	in	ADP
ftr-313	51	8	1999	1999	NUM
ftr-313	51	9	with	with	ADP
ftr-313	51	10	an	an	DET
ftr-313	51	11	additional	additional	ADJ
ftr-313	51	12	six	six	NUM
ftr-313	51	13	joining	join	VERB
ftr-313	51	14	the	the	DET
ftr-313	51	15	currency	currency	NOUN
ftr-313	51	16	union	union	NOUN
ftr-313	51	17	at	at	ADP
ftr-313	51	18	various	various	ADJ
ftr-313	51	19	times	time	NOUN
ftr-313	51	20	later	later	ADV
ftr-313	51	21	.	.	PUNCT
ftr-313	52	1	countries	country	NOUN
ftr-313	52	2	using	use	VERB
ftr-313	52	3	the	the	DET
ftr-313	52	4	euro	euro	NOUN
ftr-313	52	5	retain	retain	VERB
ftr-313	52	6	control	control	NOUN
ftr-313	52	7	over	over	ADP
ftr-313	52	8	their	their	PRON
ftr-313	52	9	own	own	ADJ
ftr-313	52	10	economies	economy	NOUN
ftr-313	52	11	but	but	CCONJ
ftr-313	52	12	“	"	PUNCT
ftr-313	52	13	they	they	PRON
ftr-313	52	14	undertake	undertake	VERB
ftr-313	52	15	to	to	PART
ftr-313	52	16	adhere	adhere	VERB
ftr-313	52	17	to	to	ADP
ftr-313	52	18	commonly	commonly	ADV
ftr-313	52	19	agreed	agree	VERB
ftr-313	52	20	rules	rule	NOUN
ftr-313	52	21	on	on	ADP
ftr-313	52	22	public	public	ADJ
ftr-313	52	23	finances	finance	NOUN
ftr-313	52	24	known	know	VERB
ftr-313	52	25	as	as	ADP
ftr-313	52	26	the	the	DET
ftr-313	52	27	stability	stability	NOUN
ftr-313	52	28	and	and	CCONJ
ftr-313	52	29	growth	growth	NOUN
ftr-313	52	30	pact	pact	NOUN
ftr-313	52	31	.	.	PUNCT
ftr-313	52	32	”	"	PUNCT
ftr-313	53	1	i	i	PRON
ftr-313	53	2	d.	d.	PROPN
ftr-313	53	3	8	8	NUM
ftr-313	53	4	.	.	PUNCT
ftr-313	54	1	the	the	DET
ftr-313	54	2	initial	initial	ADJ
ftr-313	54	3	step	step	NOUN
ftr-313	54	4	was	be	AUX
ftr-313	54	5	the	the	DET
ftr-313	54	6	issuance	issuance	NOUN
ftr-313	54	7	of	of	ADP
ftr-313	54	8	a	a	DET
ftr-313	54	9	report	report	NOUN
ftr-313	54	10	on	on	ADP
ftr-313	54	11	tax	tax	NOUN
ftr-313	54	12	havens	haven	NOUN
ftr-313	54	13	,	,	PUNCT
ftr-313	54	14	org	org	NOUN
ftr-313	54	15	.	.	PUNCT
ftr-313	55	1	for	for	ADP
ftr-313	55	2	econ	econ	PROPN
ftr-313	55	3	.	.	PUNCT
ftr-313	56	1	co	co	NOUN
ftr-313	56	2	-	-	NOUN
ftr-313	56	3	operation	operation	NOUN
ftr-313	56	4	&	&	CCONJ
ftr-313	56	5	dev	dev	PROPN
ftr-313	56	6	.	.	PUNCT
ftr-313	57	1	[	[	X
ftr-313	57	2	oecd	oecd	X
ftr-313	57	3	]	]	X
ftr-313	57	4	,	,	PUNCT
ftr-313	57	5	harmful	harmful	ADJ
ftr-313	57	6	tax	tax	NOUN
ftr-313	57	7	competition	competition	NOUN
ftr-313	57	8	:	:	PUNCT
ftr-313	57	9	an	an	DET
ftr-313	57	10	emerging	emerge	VERB
ftr-313	57	11	global	global	ADJ
ftr-313	57	12	issue	issue	NOUN
ftr-313	57	13	(	(	PUNCT
ftr-313	57	14	1998	1998	NUM
ftr-313	57	15	)	)	PUNCT
ftr-313	57	16	,	,	PUNCT
ftr-313	57	17	www.oecd.org/tax/transparency/44430243.pdf	www.oecd.org/tax/transparency/44430243.pdf	PROPN
ftr-313	57	18	[	[	X
ftr-313	57	19	hereinafter	hereinafter	NOUN
ftr-313	57	20	oecd	oecd	PROPN
ftr-313	57	21	,	,	PUNCT
ftr-313	57	22	harmful	harmful	ADJ
ftr-313	57	23	tax	tax	NOUN
ftr-313	57	24	competition	competition	NOUN
ftr-313	57	25	]	]	PUNCT
ftr-313	57	26	.	.	PUNCT
ftr-313	58	1	9	9	X
ftr-313	58	2	.	.	X
ftr-313	58	3	eu	eu	PROPN
ftr-313	58	4	tax	tax	NOUN
ftr-313	58	5	chief	chief	NOUN
ftr-313	58	6	urges	urge	VERB
ftr-313	58	7	swiss	swiss	ADJ
ftr-313	58	8	to	to	PART
ftr-313	58	9	end	end	VERB
ftr-313	58	10	bank	bank	NOUN
ftr-313	58	11	secrecy	secrecy	NOUN
ftr-313	58	12	,	,	PUNCT
ftr-313	58	13	voice	voice	NOUN
ftr-313	58	14	of	of	ADP
ftr-313	58	15	am	am	NOUN
ftr-313	58	16	.	.	PUNCT
ftr-313	59	1	(	(	PUNCT
ftr-313	59	2	june	june	PROPN
ftr-313	59	3	17	17	NUM
ftr-313	59	4	,	,	PUNCT
ftr-313	59	5	2013	2013	NUM
ftr-313	59	6	)	)	PUNCT
ftr-313	59	7	,	,	PUNCT
ftr-313	59	8	http://www.voanews.com/content/eu-tax-chief-swiss-bank-secrecy/1683707	http://www.voanews.com/content/eu-tax-chief-swiss-bank-secrecy/1683707	NOUN
ftr-313	59	9	.	.	PUNCT
ftr-313	60	1	html	html	PROPN
ftr-313	60	2	.	.	PUNCT
ftr-313	61	1	10	10	NUM
ftr-313	61	2	.	.	X
ftr-313	61	3	for	for	ADP
ftr-313	61	4	example	example	NOUN
ftr-313	61	5	,	,	PUNCT
ftr-313	61	6	the	the	DET
ftr-313	61	7	well	well	ADV
ftr-313	61	8	-	-	PUNCT
ftr-313	61	9	known	know	VERB
ftr-313	61	10	u.s	u.s	PROPN
ftr-313	61	11	.	.	PROPN
ftr-313	61	12	hedge	hedge	PROPN
ftr-313	61	13	fund	fund	PROPN
ftr-313	61	14	long	long	ADJ
ftr-313	61	15	-	-	PUNCT
ftr-313	61	16	term	term	NOUN
ftr-313	61	17	capital	capital	NOUN
ftr-313	61	18	management	management	NOUN
ftr-313	61	19	.	.	PUNCT
ftr-313	62	1	see	see	VERB
ftr-313	62	2	kevin	kevin	PROPN
ftr-313	62	3	dowd	dowd	PROPN
ftr-313	62	4	,	,	PUNCT
ftr-313	62	5	too	too	ADV
ftr-313	62	6	big	big	ADJ
ftr-313	62	7	to	to	PART
ftr-313	62	8	fail	fail	VERB
ftr-313	62	9	?	?	PUNCT
ftr-313	63	1	long	long	ADJ
ftr-313	63	2	-	-	PUNCT
ftr-313	63	3	term	term	NOUN
ftr-313	63	4	capital	capital	NOUN
ftr-313	63	5	management	management	NOUN
ftr-313	63	6	and	and	CCONJ
ftr-313	63	7	the	the	DET
ftr-313	63	8	federal	federal	PROPN
ftr-313	63	9	reserve	reserve	PROPN
ftr-313	63	10	(	(	PUNCT
ftr-313	63	11	1999	1999	NUM
ftr-313	63	12	)	)	PUNCT
ftr-313	63	13	,	,	PUNCT
ftr-313	63	14	http://www.cato.org/pubs/	http://www.cato.org/pubs/	PUNCT
ftr-313	63	15	briefs	brief	NOUN
ftr-313	63	16	/	/	SYM
ftr-313	63	17	bp52.pdf	bp52.pdf	PROPN
ftr-313	63	18	.	.	PROPN
ftr-313	64	1	364	364	NUM
ftr-313	64	2	florida	florida	PROPN
ftr-313	64	3	tax	tax	NOUN
ftr-313	64	4	review	review	NOUN
ftr-313	64	5	[	[	X
ftr-313	64	6	vol	vol	NOUN
ftr-313	64	7	.	.	PUNCT
ftr-313	65	1	14:9	14:9	NUM
ftr-313	65	2	leading	lead	VERB
ftr-313	65	3	to	to	ADP
ftr-313	65	4	the	the	DET
ftr-313	65	5	financial	financial	ADJ
ftr-313	65	6	crisis	crisis	NOUN
ftr-313	65	7	in	in	ADP
ftr-313	65	8	200811	200811	NUM
ftr-313	65	9	threatened	threaten	VERB
ftr-313	65	10	to	to	PART
ftr-313	65	11	undermine	undermine	VERB
ftr-313	65	12	the	the	DET
ftr-313	65	13	world	world	NOUN
ftr-313	65	14	economy	economy	NOUN
ftr-313	65	15	and	and	CCONJ
ftr-313	65	16	brought	bring	VERB
ftr-313	65	17	the	the	DET
ftr-313	65	18	concept	concept	NOUN
ftr-313	65	19	of	of	ADP
ftr-313	65	20	systemic	systemic	ADJ
ftr-313	65	21	risk	risk	NOUN
ftr-313	65	22	to	to	ADP
ftr-313	65	23	prominence	prominence	NOUN
ftr-313	65	24	;	;	PUNCT
ftr-313	65	25	(	(	PUNCT
ftr-313	65	26	6	6	NUM
ftr-313	65	27	)	)	PUNCT
ftr-313	65	28	in	in	ADP
ftr-313	65	29	the	the	DET
ftr-313	65	30	united	united	PROPN
ftr-313	65	31	states	states	PROPN
ftr-313	65	32	,	,	PUNCT
ftr-313	65	33	the	the	DET
ftr-313	65	34	2008	2008	NUM
ftr-313	65	35	financial	financial	ADJ
ftr-313	65	36	crisis	crisis	NOUN
ftr-313	65	37	led	lead	VERB
ftr-313	65	38	to	to	ADP
ftr-313	65	39	enactment	enactment	NOUN
ftr-313	65	40	of	of	ADP
ftr-313	65	41	systemic	systemic	ADJ
ftr-313	65	42	risk	risk	NOUN
ftr-313	65	43	–	–	PUNCT
ftr-313	65	44	focused	focus	VERB
ftr-313	65	45	regulation	regulation	NOUN
ftr-313	65	46	of	of	ADP
ftr-313	65	47	the	the	DET
ftr-313	65	48	economy;12	economy;12	NOUN
ftr-313	65	49	(	(	PUNCT
ftr-313	65	50	7	7	X
ftr-313	65	51	)	)	PUNCT
ftr-313	65	52	the	the	DET
ftr-313	65	53	securities	securities	PROPN
ftr-313	65	54	and	and	CCONJ
ftr-313	65	55	exchange	exchange	PROPN
ftr-313	65	56	commission	commission	PROPN
ftr-313	65	57	(	(	PUNCT
ftr-313	65	58	sec	sec	PROPN
ftr-313	65	59	)	)	PUNCT
ftr-313	65	60	adopted	adopt	VERB
ftr-313	65	61	a	a	DET
ftr-313	65	62	proposed	propose	VERB
ftr-313	65	63	rule	rule	NOUN
ftr-313	65	64	to	to	PART
ftr-313	65	65	converge	converge	VERB
ftr-313	65	66	and	and	CCONJ
ftr-313	65	67	convert	convert	VERB
ftr-313	65	68	financial	financial	ADJ
ftr-313	65	69	reporting	reporting	NOUN
ftr-313	65	70	in	in	ADP
ftr-313	65	71	the	the	DET
ftr-313	65	72	united	united	PROPN
ftr-313	65	73	states13	states13	PROPN
ftr-313	65	74	from	from	ADP
ftr-313	65	75	generally	generally	ADV
ftr-313	65	76	accepted	accept	VERB
ftr-313	65	77	accounting	accounting	NOUN
ftr-313	65	78	principles14	principles14	NOUN
ftr-313	65	79	to	to	ADP
ftr-313	65	80	international	international	ADJ
ftr-313	65	81	financial	financial	ADJ
ftr-313	65	82	reporting	reporting	NOUN
ftr-313	65	83	standards;15	standards;15	NOUN
ftr-313	65	84	and	and	CCONJ
ftr-313	65	85	(	(	PUNCT
ftr-313	65	86	8)	8)	NUM
ftr-313	65	87	the	the	DET
ftr-313	65	88	european	european	PROPN
ftr-313	65	89	commission	commission	PROPN
ftr-313	65	90	(	(	PUNCT
ftr-313	65	91	ec	ec	PROPN
ftr-313	65	92	)	)	PUNCT
ftr-313	65	93	took	take	VERB
ftr-313	65	94	the	the	DET
ftr-313	65	95	first	first	ADJ
ftr-313	65	96	definitive	definitive	ADJ
ftr-313	65	97	step	step	NOUN
ftr-313	65	98	toward	toward	ADP
ftr-313	65	99	cross	cross	ADJ
ftr-313	65	100	-	-	ADJ
ftr-313	65	101	border	border	ADJ
ftr-313	65	102	combined	combine	VERB
ftr-313	65	103	income	income	NOUN
ftr-313	65	104	tax	tax	NOUN
ftr-313	65	105	reporting	reporting	NOUN
ftr-313	65	106	in	in	ADP
ftr-313	65	107	the	the	DET
ftr-313	65	108	eu	eu	PROPN
ftr-313	65	109	.	.	PROPN
ftr-313	66	1	while	while	SCONJ
ftr-313	66	2	barriers	barrier	NOUN
ftr-313	66	3	to	to	ADP
ftr-313	66	4	development	development	NOUN
ftr-313	66	5	of	of	ADP
ftr-313	66	6	a	a	DET
ftr-313	66	7	working	work	VERB
ftr-313	66	8	gugit	gugit	NOUN
ftr-313	66	9	may	may	AUX
ftr-313	66	10	be	be	AUX
ftr-313	66	11	just	just	ADV
ftr-313	66	12	as	as	ADV
ftr-313	66	13	formidable	formidable	ADJ
ftr-313	66	14	as	as	ADP
ftr-313	66	15	barriers	barrier	NOUN
ftr-313	66	16	to	to	ADP
ftr-313	66	17	discovery	discovery	NOUN
ftr-313	66	18	of	of	ADP
ftr-313	66	19	a	a	DET
ftr-313	66	20	gut	gut	NOUN
ftr-313	66	21	,	,	PUNCT
ftr-313	66	22	this	this	DET
ftr-313	66	23	paper	paper	NOUN
ftr-313	66	24	argues	argue	VERB
ftr-313	66	25	that	that	SCONJ
ftr-313	66	26	each	each	DET
ftr-313	66	27	step	step	NOUN
ftr-313	66	28	toward	toward	ADP
ftr-313	66	29	a	a	DET
ftr-313	66	30	gugit	gugit	NOUN
ftr-313	66	31	is	be	AUX
ftr-313	66	32	a	a	DET
ftr-313	66	33	step	step	NOUN
ftr-313	66	34	toward	toward	ADP
ftr-313	66	35	tax	tax	NOUN
ftr-313	66	36	transparency	transparency	NOUN
ftr-313	66	37	,	,	PUNCT
ftr-313	66	38	distributional	distributional	ADJ
ftr-313	66	39	fairness	fairness	NOUN
ftr-313	66	40	,	,	PUNCT
ftr-313	66	41	and	and	CCONJ
ftr-313	66	42	public	public	ADJ
ftr-313	66	43	acceptance	acceptance	NOUN
ftr-313	66	44	of	of	ADP
ftr-313	66	45	the	the	DET
ftr-313	66	46	legitimacy	legitimacy	NOUN
ftr-313	66	47	of	of	ADP
ftr-313	66	48	the	the	DET
ftr-313	66	49	income	income	NOUN
ftr-313	66	50	tax	tax	NOUN
ftr-313	66	51	system	system	NOUN
ftr-313	66	52	.	.	PUNCT
ftr-313	67	1	amidst	amidst	ADP
ftr-313	67	2	the	the	DET
ftr-313	67	3	clamor	clamor	NOUN
ftr-313	67	4	in	in	ADP
ftr-313	67	5	recent	recent	ADJ
ftr-313	67	6	decades	decade	NOUN
ftr-313	67	7	to	to	PART
ftr-313	67	8	abandon	abandon	VERB
ftr-313	67	9	historically	historically	ADV
ftr-313	67	10	progressive	progressive	ADJ
ftr-313	67	11	taxation16	taxation16	NOUN
ftr-313	67	12	in	in	ADP
ftr-313	67	13	favor	favor	NOUN
ftr-313	67	14	of	of	ADP
ftr-313	67	15	proportional	proportional	ADJ
ftr-313	67	16	and	and	CCONJ
ftr-313	67	17	regressive	regressive	ADJ
ftr-313	67	18	taxation,17	taxation,17	NOUN
ftr-313	67	19	the	the	DET
ftr-313	67	20	11	11	NUM
ftr-313	67	21	.	.	PUNCT
ftr-313	68	1	for	for	ADP
ftr-313	68	2	a	a	DET
ftr-313	68	3	discussion	discussion	NOUN
ftr-313	68	4	of	of	ADP
ftr-313	68	5	the	the	DET
ftr-313	68	6	events	event	NOUN
ftr-313	68	7	leading	lead	VERB
ftr-313	68	8	to	to	ADP
ftr-313	68	9	the	the	DET
ftr-313	68	10	financial	financial	ADJ
ftr-313	68	11	crisis	crisis	NOUN
ftr-313	68	12	,	,	PUNCT
ftr-313	68	13	see	see	VERB
ftr-313	68	14	nat’l	nat’l	NOUN
ftr-313	68	15	comm’n	comm’n	NOUN
ftr-313	68	16	on	on	ADP
ftr-313	68	17	the	the	DET
ftr-313	68	18	causes	cause	NOUN
ftr-313	68	19	of	of	ADP
ftr-313	68	20	the	the	DET
ftr-313	68	21	fin	fin	NOUN
ftr-313	68	22	.	.	PUNCT
ftr-313	68	23	&	&	CCONJ
ftr-313	68	24	econ	econ	PROPN
ftr-313	68	25	.	.	PUNCT
ftr-313	69	1	crisis	crisis	NOUN
ftr-313	69	2	in	in	ADP
ftr-313	69	3	the	the	DET
ftr-313	69	4	u.s	u.s	PROPN
ftr-313	69	5	.	.	PROPN
ftr-313	69	6	,	,	PUNCT
ftr-313	69	7	the	the	DET
ftr-313	69	8	financial	financial	ADJ
ftr-313	69	9	crisis	crisis	NOUN
ftr-313	69	10	inquiry	inquiry	NOUN
ftr-313	69	11	report	report	NOUN
ftr-313	69	12	(	(	PUNCT
ftr-313	69	13	2011	2011	NUM
ftr-313	69	14	)	)	PUNCT
ftr-313	69	15	,	,	PUNCT
ftr-313	69	16	http://fcic-static.law.stanford.edu/cdn_media/fcicreports/fcic_final_report_full.pdf	http://fcic-static.law.stanford.edu/cdn_media/fcicreports/fcic_final_report_full.pdf	NOUN
ftr-313	69	17	.	.	PUNCT
ftr-313	70	1	12	12	NUM
ftr-313	70	2	.	.	PUNCT
ftr-313	71	1	see	see	VERB
ftr-313	71	2	,	,	PUNCT
ftr-313	71	3	e.g.	e.g.	ADV
ftr-313	71	4	,	,	PUNCT
ftr-313	71	5	dodd	dodd	PROPN
ftr-313	71	6	-	-	PUNCT
ftr-313	71	7	frank	frank	PROPN
ftr-313	71	8	wall	wall	PROPN
ftr-313	71	9	street	street	PROPN
ftr-313	71	10	reform	reform	PROPN
ftr-313	71	11	and	and	CCONJ
ftr-313	71	12	consumer	consumer	NOUN
ftr-313	71	13	protection	protection	PROPN
ftr-313	71	14	act	act	PROPN
ftr-313	71	15	,	,	PUNCT
ftr-313	71	16	pub	pub	NOUN
ftr-313	71	17	.	.	PUNCT
ftr-313	72	1	l.	l.	PROPN
ftr-313	72	2	no	no	INTJ
ftr-313	72	3	.	.	PROPN
ftr-313	72	4	111	111	NUM
ftr-313	72	5	-	-	SYM
ftr-313	72	6	203	203	NUM
ftr-313	72	7	,	,	PUNCT
ftr-313	72	8	124	124	NUM
ftr-313	72	9	stat	stat	NOUN
ftr-313	72	10	.	.	PUNCT
ftr-313	73	1	1376	1376	NUM
ftr-313	73	2	(	(	PUNCT
ftr-313	73	3	2010	2010	NUM
ftr-313	73	4	)	)	PUNCT
ftr-313	73	5	.	.	PUNCT
ftr-313	74	1	13	13	NUM
ftr-313	74	2	.	.	X
ftr-313	75	1	see	see	VERB
ftr-313	75	2	roadmap	roadmap	NOUN
ftr-313	75	3	for	for	ADP
ftr-313	75	4	the	the	DET
ftr-313	75	5	potential	potential	ADJ
ftr-313	75	6	use	use	NOUN
ftr-313	75	7	of	of	ADP
ftr-313	75	8	financial	financial	ADJ
ftr-313	75	9	statements	statement	NOUN
ftr-313	75	10	prepared	prepare	VERB
ftr-313	75	11	in	in	ADP
ftr-313	75	12	accordance	accordance	NOUN
ftr-313	75	13	with	with	ADP
ftr-313	75	14	international	international	ADJ
ftr-313	75	15	financial	financial	ADJ
ftr-313	75	16	reporting	reporting	NOUN
ftr-313	75	17	standards	standard	NOUN
ftr-313	75	18	by	by	ADP
ftr-313	75	19	u.s	u.s	PROPN
ftr-313	75	20	.	.	PROPN
ftr-313	75	21	issuers	issuer	NOUN
ftr-313	75	22	,	,	PUNCT
ftr-313	75	23	73	73	NUM
ftr-313	75	24	fed	fed	PROPN
ftr-313	75	25	.	.	PUNCT
ftr-313	76	1	reg	reg	NOUN
ftr-313	76	2	.	.	PUNCT
ftr-313	77	1	70816	70816	NUM
ftr-313	77	2	(	(	PUNCT
ftr-313	77	3	proposed	propose	VERB
ftr-313	77	4	nov	nov	PROPN
ftr-313	77	5	.	.	PROPN
ftr-313	77	6	21	21	NUM
ftr-313	77	7	,	,	PUNCT
ftr-313	77	8	2008	2008	NUM
ftr-313	77	9	)	)	PUNCT
ftr-313	77	10	(	(	PUNCT
ftr-313	77	11	to	to	PART
ftr-313	77	12	be	be	AUX
ftr-313	77	13	codified	codify	VERB
ftr-313	77	14	at	at	ADP
ftr-313	77	15	17	17	NUM
ftr-313	77	16	c.f.r	c.f.r	NOUN
ftr-313	77	17	.	.	PUNCT
ftr-313	78	1	pts	pts	PROPN
ftr-313	78	2	.	.	PROPN
ftr-313	78	3	210	210	NUM
ftr-313	78	4	,	,	PUNCT
ftr-313	78	5	229	229	NUM
ftr-313	78	6	,	,	PUNCT
ftr-313	78	7	230	230	NUM
ftr-313	78	8	,	,	PUNCT
ftr-313	78	9	240	240	NUM
ftr-313	78	10	,	,	PUNCT
ftr-313	78	11	244	244	NUM
ftr-313	78	12	,	,	PUNCT
ftr-313	78	13	249	249	NUM
ftr-313	78	14	)	)	PUNCT
ftr-313	78	15	.	.	PUNCT
ftr-313	79	1	more	more	ADV
ftr-313	79	2	recently	recently	ADV
ftr-313	79	3	,	,	PUNCT
ftr-313	79	4	however	however	ADV
ftr-313	79	5	,	,	PUNCT
ftr-313	79	6	the	the	DET
ftr-313	79	7	sec	sec	PROPN
ftr-313	79	8	’s	’s	PART
ftr-313	79	9	support	support	NOUN
ftr-313	79	10	for	for	ADP
ftr-313	79	11	a	a	DET
ftr-313	79	12	u.s	u.s	PROPN
ftr-313	79	13	.	.	PROPN
ftr-313	79	14	transition	transition	NOUN
ftr-313	79	15	to	to	ADP
ftr-313	79	16	ifrs	ifrs	PROPN
ftr-313	79	17	has	have	AUX
ftr-313	79	18	wavered	waver	VERB
ftr-313	79	19	.	.	PUNCT
ftr-313	80	1	see	see	VERB
ftr-313	80	2	sec	sec	PROPN
ftr-313	80	3	.	.	PROPN
ftr-313	80	4	&	&	CCONJ
ftr-313	80	5	exch	exch	PROPN
ftr-313	80	6	.	.	PUNCT
ftr-313	81	1	comm’n	comm’n	PROPN
ftr-313	81	2	,	,	PUNCT
ftr-313	81	3	final	final	ADJ
ftr-313	81	4	staff	staff	NOUN
ftr-313	81	5	report	report	NOUN
ftr-313	81	6	,	,	PUNCT
ftr-313	81	7	work	work	NOUN
ftr-313	81	8	plan	plan	NOUN
ftr-313	81	9	for	for	ADP
ftr-313	81	10	the	the	DET
ftr-313	81	11	consideration	consideration	NOUN
ftr-313	81	12	of	of	ADP
ftr-313	81	13	incorporating	incorporate	VERB
ftr-313	81	14	international	international	ADJ
ftr-313	81	15	financial	financial	ADJ
ftr-313	81	16	reporting	reporting	NOUN
ftr-313	81	17	standards	standard	NOUN
ftr-313	81	18	into	into	ADP
ftr-313	81	19	the	the	DET
ftr-313	81	20	financial	financial	ADJ
ftr-313	81	21	reporting	reporting	NOUN
ftr-313	81	22	system	system	NOUN
ftr-313	81	23	for	for	ADP
ftr-313	81	24	u.s	u.s	PROPN
ftr-313	81	25	.	.	PROPN
ftr-313	81	26	issuers	issuer	NOUN
ftr-313	81	27	(	(	PUNCT
ftr-313	81	28	2012	2012	NUM
ftr-313	81	29	)	)	PUNCT
ftr-313	81	30	,	,	PUNCT
ftr-313	82	1	http://www.sec.gov/spotlight/globalaccountingstandards/ifrs-work-plan-final	http://www.sec.gov/spotlight/globalaccountingstandards/ifrs-work-plan-final	ADJ
ftr-313	82	2	-report.pdf	-report.pdf	PUNCT
ftr-313	83	1	[	[	X
ftr-313	83	2	hereinafter	hereinafter	NOUN
ftr-313	83	3	sec	sec	PROPN
ftr-313	83	4	,	,	PUNCT
ftr-313	83	5	final	final	ADJ
ftr-313	83	6	staff	staff	NOUN
ftr-313	83	7	report	report	NOUN
ftr-313	83	8	]	]	PUNCT
ftr-313	83	9	(	(	PUNCT
ftr-313	83	10	not	not	PART
ftr-313	83	11	recommending	recommend	VERB
ftr-313	83	12	adoption	adoption	NOUN
ftr-313	83	13	of	of	ADP
ftr-313	83	14	ifrs	ifrs	PROPN
ftr-313	83	15	,	,	PUNCT
ftr-313	83	16	but	but	CCONJ
ftr-313	83	17	recommending	recommend	VERB
ftr-313	83	18	further	further	ADJ
ftr-313	83	19	work	work	NOUN
ftr-313	83	20	toward	toward	ADP
ftr-313	83	21	convergence	convergence	NOUN
ftr-313	83	22	of	of	ADP
ftr-313	83	23	gaap	gaap	PROPN
ftr-313	83	24	and	and	CCONJ
ftr-313	83	25	ifrs	ifrs	PROPN
ftr-313	83	26	)	)	PUNCT
ftr-313	83	27	.	.	PUNCT
ftr-313	84	1	see	see	VERB
ftr-313	84	2	also	also	ADV
ftr-313	84	3	infra	infra	NOUN
ftr-313	84	4	note	note	VERB
ftr-313	84	5	218	218	NUM
ftr-313	84	6	and	and	CCONJ
ftr-313	84	7	accompanying	accompany	VERB
ftr-313	84	8	text	text	NOUN
ftr-313	84	9	.	.	PUNCT
ftr-313	85	1	14	14	NUM
ftr-313	85	2	.	.	PUNCT
ftr-313	85	3	referred	refer	VERB
ftr-313	85	4	to	to	ADP
ftr-313	85	5	as	as	ADP
ftr-313	85	6	gaap	gaap	PROPN
ftr-313	85	7	and	and	CCONJ
ftr-313	85	8	including	include	VERB
ftr-313	85	9	fairly	fairly	ADV
ftr-313	85	10	detailed	detailed	ADJ
ftr-313	85	11	rules	rule	NOUN
ftr-313	85	12	for	for	ADP
ftr-313	85	13	financial	financial	ADJ
ftr-313	85	14	reporting	reporting	NOUN
ftr-313	85	15	.	.	PUNCT
ftr-313	86	1	15	15	X
ftr-313	86	2	.	.	NUM
ftr-313	86	3	referred	refer	VERB
ftr-313	86	4	to	to	ADP
ftr-313	86	5	as	as	ADP
ftr-313	86	6	ifrs	ifrs	PROPN
ftr-313	86	7	and	and	CCONJ
ftr-313	86	8	based	base	VERB
ftr-313	86	9	upon	upon	SCONJ
ftr-313	86	10	general	general	ADJ
ftr-313	86	11	principles	principle	NOUN
ftr-313	86	12	of	of	ADP
ftr-313	86	13	reporting	report	VERB
ftr-313	86	14	rather	rather	ADV
ftr-313	86	15	than	than	ADP
ftr-313	86	16	specific	specific	ADJ
ftr-313	86	17	rules	rule	NOUN
ftr-313	86	18	.	.	PUNCT
ftr-313	87	1	16	16	NUM
ftr-313	87	2	.	.	PUNCT
ftr-313	88	1	the	the	DET
ftr-313	88	2	classic	classic	ADJ
ftr-313	88	3	work	work	NOUN
ftr-313	88	4	cataloging	catalog	VERB
ftr-313	88	5	arguments	argument	NOUN
ftr-313	88	6	for	for	ADP
ftr-313	88	7	progressive	progressive	ADJ
ftr-313	88	8	taxation	taxation	NOUN
ftr-313	88	9	is	be	AUX
ftr-313	88	10	walter	walter	PROPN
ftr-313	88	11	j.	j.	PROPN
ftr-313	88	12	blum	blum	PROPN
ftr-313	88	13	and	and	CCONJ
ftr-313	88	14	harry	harry	PROPN
ftr-313	88	15	kalven	kalven	PROPN
ftr-313	88	16	,	,	PUNCT
ftr-313	88	17	jr	jr	PROPN
ftr-313	88	18	.	.	PROPN
ftr-313	88	19	,	,	PUNCT
ftr-313	88	20	the	the	DET
ftr-313	88	21	uneasy	uneasy	ADJ
ftr-313	88	22	case	case	NOUN
ftr-313	88	23	for	for	ADP
ftr-313	88	24	progressive	progressive	ADJ
ftr-313	88	25	taxation	taxation	NOUN
ftr-313	88	26	(	(	PUNCT
ftr-313	88	27	1953	1953	NUM
ftr-313	88	28	)	)	PUNCT
ftr-313	88	29	.	.	PUNCT
ftr-313	89	1	the	the	DET
ftr-313	89	2	german	german	ADJ
ftr-313	89	3	constitutional	constitutional	ADJ
ftr-313	89	4	court	court	NOUN
ftr-313	89	5	,	,	PUNCT
ftr-313	89	6	in	in	ADP
ftr-313	89	7	holding	hold	VERB
ftr-313	89	8	that	that	SCONJ
ftr-313	89	9	taxpayers	taxpayer	NOUN
ftr-313	89	10	whose	whose	DET
ftr-313	89	11	jobs	job	NOUN
ftr-313	89	12	and	and	CCONJ
ftr-313	89	13	family	family	NOUN
ftr-313	89	14	structure	structure	NOUN
ftr-313	89	15	required	require	VERB
ftr-313	89	16	them	they	PRON
ftr-313	89	17	to	to	PART
ftr-313	89	18	maintain	maintain	VERB
ftr-313	89	19	two	two	NUM
ftr-313	89	20	residences	residence	NOUN
ftr-313	89	21	permanently	permanently	ADV
ftr-313	89	22	must	must	AUX
ftr-313	89	23	be	be	AUX
ftr-313	89	24	treated	treat	VERB
ftr-313	89	25	the	the	DET
ftr-313	89	26	same	same	ADJ
ftr-313	89	27	as	as	ADP
ftr-313	89	28	taxpayers	taxpayer	NOUN
ftr-313	89	29	whose	whose	DET
ftr-313	89	30	secondary	secondary	ADJ
ftr-313	89	31	residence	residence	NOUN
ftr-313	89	32	was	be	AUX
ftr-313	89	33	purportedly	purportedly	ADV
ftr-313	89	34	temporary	temporary	ADJ
ftr-313	89	35	but	but	CCONJ
ftr-313	89	36	who	who	PRON
ftr-313	89	37	might	might	AUX
ftr-313	89	38	have	have	VERB
ftr-313	89	39	a	a	DET
ftr-313	89	40	series	series	NOUN
ftr-313	89	41	of	of	ADP
ftr-313	89	42	temporary	temporary	ADJ
ftr-313	89	43	placements	placement	NOUN
ftr-313	89	44	,	,	PUNCT
ftr-313	89	45	observed	observe	VERB
ftr-313	89	46	with	with	ADP
ftr-313	89	47	respect	respect	NOUN
ftr-313	89	48	to	to	ADP
ftr-313	89	49	horizontal	horizontal	ADJ
ftr-313	89	50	and	and	CCONJ
ftr-313	89	51	vertical	vertical	ADJ
ftr-313	89	52	equity	equity	NOUN
ftr-313	89	53	that	that	SCONJ
ftr-313	89	54	“	"	PUNCT
ftr-313	89	55	taxpayers	taxpayer	NOUN
ftr-313	89	56	who	who	PRON
ftr-313	89	57	have	have	VERB
ftr-313	89	58	the	the	DET
ftr-313	89	59	same	same	ADJ
ftr-313	89	60	ability	ability	NOUN
ftr-313	89	61	to	to	PART
ftr-313	89	62	pay	pay	VERB
ftr-313	89	63	should	should	AUX
ftr-313	89	64	be	be	AUX
ftr-313	89	65	taxed	tax	VERB
ftr-313	89	66	equally	equally	ADV
ftr-313	89	67	(	(	PUNCT
ftr-313	89	68	horizontal	horizontal	ADJ
ftr-313	89	69	tax	tax	NOUN
ftr-313	89	70	equity	equity	NOUN
ftr-313	89	71	)	)	PUNCT
ftr-313	89	72	,	,	PUNCT
ftr-313	89	73	while	while	SCONJ
ftr-313	89	74	(	(	PUNCT
ftr-313	89	75	in	in	ADP
ftr-313	89	76	the	the	DET
ftr-313	89	77	vertical	vertical	ADJ
ftr-313	89	78	direction	direction	NOUN
ftr-313	89	79	)	)	PUNCT
ftr-313	89	80	taxation	taxation	NOUN
ftr-313	89	81	of	of	ADP
ftr-313	89	82	higher	high	ADJ
ftr-313	89	83	incomes	income	NOUN
ftr-313	89	84	should	should	AUX
ftr-313	89	85	be	be	AUX
ftr-313	89	86	measured	measure	VERB
ftr-313	89	87	against	against	ADP
ftr-313	89	88	the	the	DET
ftr-313	89	89	2013	2013	NUM
ftr-313	89	90	]	]	PUNCT
ftr-313	89	91	utopian	utopian	ADJ
ftr-313	89	92	visions	vision	NOUN
ftr-313	89	93	toward	toward	ADP
ftr-313	89	94	a	a	DET
ftr-313	89	95	grand	grand	ADJ
ftr-313	89	96	unified	unified	ADJ
ftr-313	89	97	global	global	ADJ
ftr-313	89	98	income	income	NOUN
ftr-313	89	99	tax	tax	NOUN
ftr-313	89	100	365	365	NUM
ftr-313	89	101	hum	hum	NOUN
ftr-313	89	102	of	of	ADP
ftr-313	89	103	progressive	progressive	ADJ
ftr-313	89	104	taxation	taxation	NOUN
ftr-313	89	105	remains	remain	VERB
ftr-313	89	106	faintly	faintly	ADV
ftr-313	89	107	audible.18	audible.18	VERB
ftr-313	89	108	tax	tax	NOUN
ftr-313	89	109	competition	competition	NOUN
ftr-313	89	110	and	and	CCONJ
ftr-313	89	111	mobility	mobility	NOUN
ftr-313	89	112	of	of	ADP
ftr-313	89	113	capital	capital	NOUN
ftr-313	89	114	have	have	AUX
ftr-313	89	115	led	lead	VERB
ftr-313	89	116	many	many	ADJ
ftr-313	89	117	countries	country	NOUN
ftr-313	89	118	to	to	PART
ftr-313	89	119	decrease	decrease	VERB
ftr-313	89	120	the	the	DET
ftr-313	89	121	tax	tax	NOUN
ftr-313	89	122	burden	burden	NOUN
ftr-313	89	123	on	on	ADP
ftr-313	89	124	capital	capital	NOUN
ftr-313	89	125	and	and	CCONJ
ftr-313	89	126	capital	capital	NOUN
ftr-313	89	127	income	income	NOUN
ftr-313	89	128	and	and	CCONJ
ftr-313	89	129	increase	increase	VERB
ftr-313	89	130	the	the	DET
ftr-313	89	131	burden	burden	NOUN
ftr-313	89	132	on	on	ADP
ftr-313	89	133	the	the	DET
ftr-313	89	134	less	less	ADV
ftr-313	89	135	mobile	mobile	ADJ
ftr-313	89	136	tax	tax	NOUN
ftr-313	89	137	bases	basis	NOUN
ftr-313	89	138	of	of	ADP
ftr-313	89	139	labor19	labor19	NOUN
ftr-313	89	140	and	and	CCONJ
ftr-313	89	141	consumption.20	consumption.20	PROPN
ftr-313	89	142	some	some	DET
ftr-313	89	143	commentators	commentator	NOUN
ftr-313	89	144	argue	argue	VERB
ftr-313	89	145	that	that	SCONJ
ftr-313	89	146	taxing	tax	VERB
ftr-313	89	147	taxation	taxation	NOUN
ftr-313	89	148	of	of	ADP
ftr-313	89	149	lower	low	ADJ
ftr-313	89	150	incomes	income	NOUN
ftr-313	89	151	.	.	PUNCT
ftr-313	89	152	”	"	PUNCT
ftr-313	90	1	bundesverfassungsgericht	bundesverfassungsgericht	NOUN
ftr-313	91	1	[	[	X
ftr-313	91	2	bverfg	bverfg	NOUN
ftr-313	91	3	]	]	X
ftr-313	92	1	[	[	X
ftr-313	92	2	federal	federal	ADJ
ftr-313	92	3	constitutional	constitutional	ADJ
ftr-313	92	4	court	court	NOUN
ftr-313	92	5	]	]	PUNCT
ftr-313	92	6	dec	dec	PROPN
ftr-313	92	7	.	.	PROPN
ftr-313	92	8	4	4	NUM
ftr-313	92	9	,	,	PUNCT
ftr-313	92	10	2002	2002	NUM
ftr-313	92	11	,	,	PUNCT
ftr-313	92	12	107	107	NUM
ftr-313	92	13	entscheidungen	entscheidungen	NOUN
ftr-313	92	14	des	des	X
ftr-313	92	15	bundesverfassungsgerichts	bundesverfassungsgericht	NOUN
ftr-313	92	16	[	[	X
ftr-313	92	17	bverfge	bverfge	NOUN
ftr-313	92	18	]	]	PUNCT
ftr-313	92	19	27	27	NUM
ftr-313	92	20	(	(	PUNCT
ftr-313	92	21	46–47	46–47	NUM
ftr-313	92	22	)	)	PUNCT
ftr-313	92	23	(	(	PUNCT
ftr-313	92	24	author	author	NOUN
ftr-313	92	25	’s	’s	PART
ftr-313	92	26	translation	translation	NOUN
ftr-313	92	27	)	)	PUNCT
ftr-313	92	28	(	(	PUNCT
ftr-313	92	29	emphasis	emphasis	NOUN
ftr-313	92	30	added	add	VERB
ftr-313	92	31	)	)	PUNCT
ftr-313	92	32	.	.	PUNCT
ftr-313	93	1	the	the	DET
ftr-313	93	2	german	german	ADJ
ftr-313	93	3	reads	read	VERB
ftr-313	93	4	:	:	PUNCT
ftr-313	93	5	“	"	PUNCT
ftr-313	93	6	steuerpflichtige	steuerpflichtige	NOUN
ftr-313	93	7	bei	bei	NOUN
ftr-313	93	8	gleicher	gleicher	NOUN
ftr-313	93	9	leistungsfähigkeit	leistungsfähigkeit	NOUN
ftr-313	93	10	auch	auch	PROPN
ftr-313	93	11	gleich	gleich	PROPN
ftr-313	93	12	hoch	hoch	NOUN
ftr-313	93	13	zu	zu	PROPN
ftr-313	93	14	besteuern	besteuern	NOUN
ftr-313	93	15	(	(	PUNCT
ftr-313	93	16	horizontale	horizontale	NOUN
ftr-313	93	17	steuergerechtigkeit	steuergerechtigkeit	NOUN
ftr-313	93	18	)	)	PUNCT
ftr-313	93	19	,	,	PUNCT
ftr-313	93	20	während	während	VERB
ftr-313	93	21	(	(	PUNCT
ftr-313	93	22	in	in	ADP
ftr-313	93	23	vertikaler	vertikaler	PROPN
ftr-313	93	24	richtung	richtung	PROPN
ftr-313	93	25	)	)	PUNCT
ftr-313	93	26	die	die	VERB
ftr-313	93	27	besteuerung	besteuerung	PROPN
ftr-313	94	1	höherer	höherer	ADV
ftr-313	94	2	einkommen	einkomman	NOUN
ftr-313	95	1	i	i	PRON
ftr-313	95	2	m	m	VERB
ftr-313	95	3	vergleich	vergleich	PROPN
ftr-313	95	4	mit	mit	PROPN
ftr-313	95	5	der	der	NOUN
ftr-313	95	6	steuerbelastung	steuerbelastung	PROPN
ftr-313	95	7	niedriger	niedriger	PROPN
ftr-313	95	8	einkommen	einkommen	PROPN
ftr-313	95	9	angemessen	angemessen	PROPN
ftr-313	95	10	sein	sein	PROPN
ftr-313	95	11	muss	muss	PROPN
ftr-313	95	12	.	.	PUNCT
ftr-313	95	13	”	"	PUNCT
ftr-313	96	1	for	for	ADP
ftr-313	96	2	further	further	ADJ
ftr-313	96	3	discussion	discussion	NOUN
ftr-313	96	4	of	of	ADP
ftr-313	96	5	the	the	DET
ftr-313	96	6	decision	decision	NOUN
ftr-313	96	7	,	,	PUNCT
ftr-313	96	8	see	see	VERB
ftr-313	96	9	henry	henry	PROPN
ftr-313	96	10	ordower	ordower	PROPN
ftr-313	96	11	,	,	PUNCT
ftr-313	96	12	horizontal	horizontal	ADJ
ftr-313	96	13	and	and	CCONJ
ftr-313	96	14	vertical	vertical	ADJ
ftr-313	96	15	equity	equity	NOUN
ftr-313	96	16	in	in	ADP
ftr-313	96	17	taxation	taxation	NOUN
ftr-313	96	18	as	as	ADP
ftr-313	96	19	constitutional	constitutional	ADJ
ftr-313	96	20	principles	principle	NOUN
ftr-313	96	21	:	:	PUNCT
ftr-313	96	22	germany	germany	PROPN
ftr-313	96	23	and	and	CCONJ
ftr-313	96	24	the	the	DET
ftr-313	96	25	united	united	PROPN
ftr-313	96	26	states	states	PROPN
ftr-313	96	27	contrasted	contrast	VERB
ftr-313	96	28	,	,	PUNCT
ftr-313	96	29	7	7	NUM
ftr-313	96	30	fla	fla	NOUN
ftr-313	96	31	.	.	PUNCT
ftr-313	97	1	tax	tax	PROPN
ftr-313	97	2	rev	rev	PROPN
ftr-313	97	3	.	.	PROPN
ftr-313	98	1	259	259	NUM
ftr-313	98	2	,	,	PUNCT
ftr-313	98	3	303–05	303–05	NUM
ftr-313	98	4	(	(	PUNCT
ftr-313	98	5	2006	2006	NUM
ftr-313	98	6	)	)	PUNCT
ftr-313	98	7	.	.	PUNCT
ftr-313	99	1	but	but	CCONJ
ftr-313	99	2	see	see	VERB
ftr-313	99	3	james	james	PROPN
ftr-313	99	4	repetti	repetti	PROPN
ftr-313	99	5	&	&	CCONJ
ftr-313	99	6	diane	diane	PROPN
ftr-313	99	7	ring	ring	PROPN
ftr-313	99	8	,	,	PUNCT
ftr-313	99	9	horizontal	horizontal	ADJ
ftr-313	99	10	equity	equity	NOUN
ftr-313	99	11	revisited	revisit	VERB
ftr-313	99	12	,	,	PUNCT
ftr-313	99	13	13	13	NUM
ftr-313	99	14	fla	fla	NOUN
ftr-313	99	15	.	.	PUNCT
ftr-313	100	1	tax	tax	PROPN
ftr-313	100	2	rev	rev	PROPN
ftr-313	100	3	.	.	PROPN
ftr-313	100	4	135	135	NUM
ftr-313	100	5	(	(	PUNCT
ftr-313	100	6	2012	2012	NUM
ftr-313	100	7	)	)	PUNCT
ftr-313	100	8	(	(	PUNCT
ftr-313	100	9	reviewing	review	VERB
ftr-313	100	10	the	the	DET
ftr-313	100	11	literature	literature	NOUN
ftr-313	100	12	and	and	CCONJ
ftr-313	100	13	arguing	argue	VERB
ftr-313	100	14	that	that	SCONJ
ftr-313	100	15	horizontal	horizontal	ADJ
ftr-313	100	16	equity	equity	NOUN
ftr-313	100	17	has	have	VERB
ftr-313	100	18	no	no	DET
ftr-313	100	19	normative	normative	ADJ
ftr-313	100	20	content	content	NOUN
ftr-313	100	21	and	and	CCONJ
ftr-313	100	22	most	most	ADV
ftr-313	100	23	likely	likely	ADV
ftr-313	100	24	is	be	AUX
ftr-313	100	25	only	only	ADV
ftr-313	100	26	part	part	NOUN
ftr-313	100	27	of	of	ADP
ftr-313	100	28	the	the	DET
ftr-313	100	29	vertical	vertical	ADJ
ftr-313	100	30	equity	equity	NOUN
ftr-313	100	31	concept	concept	PROPN
ftr-313	100	32	)	)	PUNCT
ftr-313	100	33	.	.	PUNCT
ftr-313	101	1	17	17	NUM
ftr-313	101	2	.	.	X
ftr-313	102	1	see	see	VERB
ftr-313	102	2	,	,	PUNCT
ftr-313	102	3	e.g.	e.g.	ADV
ftr-313	102	4	,	,	PUNCT
ftr-313	102	5	oecd	oecd	PROPN
ftr-313	102	6	,	,	PUNCT
ftr-313	102	7	tax	tax	NOUN
ftr-313	102	8	policy	policy	NOUN
ftr-313	102	9	studies	study	NOUN
ftr-313	102	10	,	,	PUNCT
ftr-313	102	11	fundamental	fundamental	ADJ
ftr-313	102	12	reform	reform	NOUN
ftr-313	102	13	of	of	ADP
ftr-313	102	14	personal	personal	ADJ
ftr-313	102	15	income	income	NOUN
ftr-313	102	16	tax	tax	NOUN
ftr-313	102	17	,	,	PUNCT
ftr-313	102	18	at	at	ADP
ftr-313	102	19	7	7	NUM
ftr-313	102	20	(	(	PUNCT
ftr-313	102	21	2006	2006	NUM
ftr-313	102	22	)	)	PUNCT
ftr-313	102	23	(	(	PUNCT
ftr-313	102	24	identifying	identify	VERB
ftr-313	102	25	trends	trend	NOUN
ftr-313	102	26	in	in	ADP
ftr-313	102	27	tax	tax	NOUN
ftr-313	102	28	rates	rate	NOUN
ftr-313	102	29	in	in	ADP
ftr-313	102	30	oecd	oecd	PROPN
ftr-313	102	31	countries	country	NOUN
ftr-313	102	32	)	)	PUNCT
ftr-313	102	33	;	;	PUNCT
ftr-313	102	34	gregg	gregg	PROPN
ftr-313	102	35	a.	a.	PROPN
ftr-313	102	36	esenwein	esenwein	PROPN
ftr-313	102	37	&	&	CCONJ
ftr-313	102	38	jane	jane	PROPN
ftr-313	102	39	g.	g.	PROPN
ftr-313	102	40	gravelle	gravelle	PROPN
ftr-313	102	41	,	,	PUNCT
ftr-313	102	42	cong	cong	PROPN
ftr-313	102	43	.	.	PUNCT
ftr-313	103	1	research	research	NOUN
ftr-313	103	2	serv	serv	PROPN
ftr-313	103	3	.	.	PUNCT
ftr-313	103	4	,	,	PUNCT
ftr-313	103	5	rl	rl	PROPN
ftr-313	103	6	32603	32603	NUM
ftr-313	103	7	,	,	PUNCT
ftr-313	103	8	the	the	DET
ftr-313	103	9	flat	flat	ADJ
ftr-313	103	10	tax	tax	NOUN
ftr-313	103	11	,	,	PUNCT
ftr-313	103	12	value	value	NOUN
ftr-313	103	13	-	-	PUNCT
ftr-313	103	14	added	add	VERB
ftr-313	103	15	tax	tax	NOUN
ftr-313	103	16	,	,	PUNCT
ftr-313	103	17	and	and	CCONJ
ftr-313	103	18	national	national	ADJ
ftr-313	103	19	retail	retail	ADJ
ftr-313	103	20	sales	sale	NOUN
ftr-313	103	21	tax	tax	NOUN
ftr-313	103	22	:	:	PUNCT
ftr-313	103	23	overview	overview	NOUN
ftr-313	103	24	of	of	ADP
ftr-313	103	25	the	the	DET
ftr-313	103	26	issues	issue	NOUN
ftr-313	103	27	(	(	PUNCT
ftr-313	103	28	2008	2008	NUM
ftr-313	103	29	)	)	PUNCT
ftr-313	103	30	(	(	PUNCT
ftr-313	103	31	identifying	identify	VERB
ftr-313	103	32	issues	issue	NOUN
ftr-313	103	33	and	and	CCONJ
ftr-313	103	34	distributional	distributional	ADJ
ftr-313	103	35	concerns	concern	NOUN
ftr-313	103	36	in	in	ADP
ftr-313	103	37	tax	tax	NOUN
ftr-313	103	38	restructuring	restructuring	NOUN
ftr-313	103	39	)	)	PUNCT
ftr-313	103	40	;	;	PUNCT
ftr-313	103	41	robert	robert	PROPN
ftr-313	103	42	e.	e.	PROPN
ftr-313	103	43	hall	hall	PROPN
ftr-313	103	44	and	and	CCONJ
ftr-313	103	45	alvin	alvin	PROPN
ftr-313	103	46	rabushka	rabushka	PROPN
ftr-313	103	47	,	,	PUNCT
ftr-313	103	48	the	the	DET
ftr-313	103	49	flat	flat	ADJ
ftr-313	103	50	tax	tax	NOUN
ftr-313	103	51	(	(	PUNCT
ftr-313	103	52	2d	2d	NUM
ftr-313	103	53	ed	ed	NOUN
ftr-313	103	54	.	.	PROPN
ftr-313	103	55	1995	1995	NUM
ftr-313	103	56	)	)	PUNCT
ftr-313	103	57	(	(	PUNCT
ftr-313	103	58	arguing	argue	VERB
ftr-313	103	59	for	for	ADP
ftr-313	103	60	a	a	DET
ftr-313	103	61	flat	flat	ADJ
ftr-313	103	62	rate	rate	NOUN
ftr-313	103	63	of	of	ADP
ftr-313	103	64	tax	tax	NOUN
ftr-313	103	65	with	with	ADP
ftr-313	103	66	an	an	DET
ftr-313	103	67	exemption	exemption	NOUN
ftr-313	103	68	at	at	ADP
ftr-313	103	69	the	the	DET
ftr-313	103	70	lower	low	ADJ
ftr-313	103	71	end	end	NOUN
ftr-313	103	72	)	)	PUNCT
ftr-313	103	73	;	;	PUNCT
ftr-313	103	74	michael	michael	PROPN
ftr-313	103	75	j.	j.	PROPN
ftr-313	103	76	graetz	graetz	PROPN
ftr-313	103	77	,	,	PUNCT
ftr-313	103	78	100	100	NUM
ftr-313	103	79	million	million	NUM
ftr-313	103	80	unnecessary	unnecessary	ADJ
ftr-313	103	81	returns	return	NOUN
ftr-313	103	82	:	:	PUNCT
ftr-313	103	83	a	a	DET
ftr-313	103	84	simple	simple	ADJ
ftr-313	103	85	,	,	PUNCT
ftr-313	103	86	fair	fair	ADJ
ftr-313	103	87	,	,	PUNCT
ftr-313	103	88	and	and	CCONJ
ftr-313	103	89	competitive	competitive	ADJ
ftr-313	103	90	tax	tax	NOUN
ftr-313	103	91	plan	plan	NOUN
ftr-313	103	92	for	for	ADP
ftr-313	103	93	the	the	DET
ftr-313	103	94	united	united	PROPN
ftr-313	103	95	states	states	PROPN
ftr-313	103	96	197–202	197–202	PROPN
ftr-313	103	97	(	(	PUNCT
ftr-313	103	98	2008	2008	NUM
ftr-313	103	99	)	)	PUNCT
ftr-313	103	100	(	(	PUNCT
ftr-313	103	101	proposing	propose	VERB
ftr-313	103	102	a	a	DET
ftr-313	103	103	value	value	NOUN
ftr-313	103	104	-	-	PUNCT
ftr-313	103	105	added	add	VERB
ftr-313	103	106	tax	tax	NOUN
ftr-313	103	107	and	and	CCONJ
ftr-313	103	108	exempting	exempt	VERB
ftr-313	103	109	all	all	PRON
ftr-313	103	110	but	but	SCONJ
ftr-313	103	111	the	the	DET
ftr-313	103	112	highest	high	ADJ
ftr-313	103	113	income	income	NOUN
ftr-313	103	114	individuals	individual	NOUN
ftr-313	103	115	from	from	ADP
ftr-313	103	116	any	any	DET
ftr-313	103	117	income	income	NOUN
ftr-313	103	118	tax	tax	NOUN
ftr-313	103	119	in	in	ADP
ftr-313	103	120	order	order	NOUN
ftr-313	103	121	to	to	PART
ftr-313	103	122	preserve	preserve	VERB
ftr-313	103	123	minimal	minimal	ADJ
ftr-313	103	124	progressivity	progressivity	NOUN
ftr-313	103	125	)	)	PUNCT
ftr-313	103	126	.	.	PUNCT
ftr-313	104	1	18	18	NUM
ftr-313	104	2	.	.	PUNCT
ftr-313	105	1	see	see	VERB
ftr-313	105	2	warren	warren	PROPN
ftr-313	105	3	e.	e.	PROPN
ftr-313	105	4	buffett	buffett	PROPN
ftr-313	105	5	,	,	PUNCT
ftr-313	105	6	stop	stop	VERB
ftr-313	105	7	coddling	coddle	VERB
ftr-313	105	8	the	the	DET
ftr-313	105	9	super	super	NOUN
ftr-313	105	10	-	-	ADJ
ftr-313	105	11	rich	rich	ADJ
ftr-313	105	12	,	,	PUNCT
ftr-313	105	13	n.y	n.y	PROPN
ftr-313	105	14	.	.	PROPN
ftr-313	105	15	times	times	PROPN
ftr-313	105	16	(	(	PUNCT
ftr-313	105	17	aug	aug	PROPN
ftr-313	105	18	.	.	PROPN
ftr-313	105	19	14	14	NUM
ftr-313	105	20	,	,	PUNCT
ftr-313	105	21	2011	2011	NUM
ftr-313	105	22	)	)	PUNCT
ftr-313	105	23	,	,	PUNCT
ftr-313	105	24	http://www.nytimes.com/2011/08/15/opinion/stop-coddling-the-superrich.html?_r=0	http://www.nytimes.com/2011/08/15/opinion/stop-coddling-the-superrich.html?_r=0	ADJ
ftr-313	105	25	(	(	PUNCT
ftr-313	105	26	editorial	editorial	NOUN
ftr-313	105	27	arguing	argue	VERB
ftr-313	105	28	that	that	SCONJ
ftr-313	105	29	very	very	ADV
ftr-313	105	30	wealthy	wealthy	ADJ
ftr-313	105	31	individuals	individual	NOUN
ftr-313	105	32	are	be	AUX
ftr-313	105	33	undertaxed	undertaxe	VERB
ftr-313	105	34	,	,	PUNCT
ftr-313	105	35	especially	especially	ADV
ftr-313	105	36	on	on	ADP
ftr-313	105	37	their	their	PRON
ftr-313	105	38	income	income	NOUN
ftr-313	105	39	from	from	ADP
ftr-313	105	40	capital	capital	NOUN
ftr-313	105	41	)	)	PUNCT
ftr-313	105	42	.	.	PUNCT
ftr-313	106	1	19	19	NUM
ftr-313	106	2	.	.	X
ftr-313	106	3	see	see	VERB
ftr-313	106	4	roger	roger	PROPN
ftr-313	106	5	h.	h.	PROPN
ftr-313	106	6	gordon	gordon	PROPN
ftr-313	106	7	,	,	PUNCT
ftr-313	106	8	taxation	taxation	NOUN
ftr-313	106	9	of	of	ADP
ftr-313	106	10	capital	capital	NOUN
ftr-313	106	11	income	income	NOUN
ftr-313	106	12	vs.	vs.	ADP
ftr-313	106	13	labour	labour	ADJ
ftr-313	106	14	income	income	NOUN
ftr-313	106	15	:	:	PUNCT
ftr-313	106	16	an	an	DET
ftr-313	106	17	overview	overview	NOUN
ftr-313	106	18	,	,	PUNCT
ftr-313	106	19	in	in	ADP
ftr-313	106	20	taxing	tax	VERB
ftr-313	106	21	capital	capital	NOUN
ftr-313	106	22	income	income	NOUN
ftr-313	106	23	in	in	ADP
ftr-313	106	24	the	the	DET
ftr-313	106	25	european	european	PROPN
ftr-313	106	26	union	union	PROPN
ftr-313	106	27	:	:	PUNCT
ftr-313	106	28	issues	issue	NOUN
ftr-313	106	29	and	and	CCONJ
ftr-313	106	30	options	option	NOUN
ftr-313	106	31	for	for	ADP
ftr-313	106	32	reform	reform	NOUN
ftr-313	106	33	15	15	NUM
ftr-313	106	34	,	,	PUNCT
ftr-313	106	35	24	24	NUM
ftr-313	106	36	(	(	PUNCT
ftr-313	106	37	sijbren	sijbren	NOUN
ftr-313	106	38	cnossen	cnossen	VERB
ftr-313	106	39	ed	ed	NOUN
ftr-313	106	40	.	.	PROPN
ftr-313	106	41	,	,	PUNCT
ftr-313	106	42	2000	2000	NUM
ftr-313	106	43	)	)	PUNCT
ftr-313	106	44	.	.	PUNCT
ftr-313	107	1	20	20	NUM
ftr-313	107	2	.	.	X
ftr-313	107	3	for	for	ADP
ftr-313	107	4	example	example	NOUN
ftr-313	107	5	,	,	PUNCT
ftr-313	107	6	the	the	DET
ftr-313	107	7	share	share	NOUN
ftr-313	107	8	of	of	ADP
ftr-313	107	9	governmental	governmental	ADJ
ftr-313	107	10	revenues	revenue	NOUN
ftr-313	107	11	that	that	SCONJ
ftr-313	107	12	the	the	DET
ftr-313	107	13	value	value	NOUN
ftr-313	107	14	-	-	PUNCT
ftr-313	107	15	added	add	VERB
ftr-313	107	16	tax	tax	NOUN
ftr-313	107	17	produced	produce	VERB
ftr-313	107	18	in	in	ADP
ftr-313	107	19	sweden	sweden	PROPN
ftr-313	107	20	from	from	ADP
ftr-313	107	21	the	the	DET
ftr-313	107	22	year	year	NOUN
ftr-313	107	23	2000	2000	NUM
ftr-313	107	24	to	to	ADP
ftr-313	107	25	2010	2010	NUM
ftr-313	107	26	increased	increase	VERB
ftr-313	107	27	gradually	gradually	ADV
ftr-313	107	28	from	from	ADP
ftr-313	107	29	16.88	16.88	NUM
ftr-313	107	30	percent	percent	NOUN
ftr-313	107	31	to	to	ADP
ftr-313	107	32	21.28	21.28	NUM
ftr-313	107	33	percent	percent	NOUN
ftr-313	107	34	.	.	PUNCT
ftr-313	108	1	vat	vat	NOUN
ftr-313	108	2	,	,	PUNCT
ftr-313	108	3	eur	eur	PROPN
ftr-313	108	4	.	.	PUNCT
ftr-313	108	5	commission	commission	PROPN
ftr-313	108	6	,	,	PUNCT
ftr-313	108	7	http://ec.europa.eu/taxation	http://ec.europa.eu/taxation	NOUN
ftr-313	108	8	_	_	SYM
ftr-313	108	9	customs	custom	NOUN
ftr-313	108	10	/	/	SYM
ftr-313	108	11	tedb	tedb	NOUN
ftr-313	108	12	/	/	SYM
ftr-313	108	13	taxdetail.html?id=531/1330473600&taxtype	taxdetail.html?id=531/1330473600&taxtype	NOUN
ftr-313	108	14	=	=	NOUN
ftr-313	108	15	vat	vat	NOUN
ftr-313	108	16	(	(	PUNCT
ftr-313	108	17	last	last	ADV
ftr-313	108	18	visited	visit	VERB
ftr-313	108	19	sept	sept	PROPN
ftr-313	108	20	.	.	PROPN
ftr-313	108	21	25	25	NUM
ftr-313	108	22	,	,	PUNCT
ftr-313	108	23	2013	2013	NUM
ftr-313	108	24	)	)	PUNCT
ftr-313	108	25	.	.	PUNCT
ftr-313	109	1	during	during	ADP
ftr-313	109	2	the	the	DET
ftr-313	109	3	same	same	ADJ
ftr-313	109	4	period	period	NOUN
ftr-313	109	5	,	,	PUNCT
ftr-313	109	6	the	the	DET
ftr-313	109	7	personal	personal	ADJ
ftr-313	109	8	income	income	NOUN
ftr-313	109	9	tax	tax	NOUN
ftr-313	109	10	in	in	ADP
ftr-313	109	11	sweden	sweden	PROPN
ftr-313	109	12	accounted	account	VERB
ftr-313	109	13	for	for	ADP
ftr-313	109	14	a	a	DET
ftr-313	109	15	decreasing	decrease	VERB
ftr-313	109	16	percentage	percentage	NOUN
ftr-313	109	17	of	of	ADP
ftr-313	109	18	tax	tax	NOUN
ftr-313	109	19	revenue	revenue	NOUN
ftr-313	109	20	,	,	PUNCT
ftr-313	109	21	declining	decline	VERB
ftr-313	109	22	from	from	ADP
ftr-313	109	23	29.86	29.86	NUM
ftr-313	109	24	percent	percent	NOUN
ftr-313	109	25	to	to	ADP
ftr-313	109	26	25.26	25.26	NUM
ftr-313	109	27	percent	percent	NOUN
ftr-313	109	28	.	.	PUNCT
ftr-313	110	1	personal	personal	ADJ
ftr-313	110	2	income	income	NOUN
ftr-313	110	3	tax	tax	NOUN
ftr-313	110	4	—	—	PUNCT
ftr-313	110	5	national	national	ADJ
ftr-313	110	6	and	and	CCONJ
ftr-313	110	7	local	local	ADJ
ftr-313	110	8	income	income	NOUN
ftr-313	110	9	tax	tax	NOUN
ftr-313	110	10	,	,	PUNCT
ftr-313	110	11	eur	eur	PROPN
ftr-313	110	12	.	.	PUNCT
ftr-313	110	13	commission	commission	PROPN
ftr-313	110	14	,	,	PUNCT
ftr-313	110	15	http://ec.europa.eu/taxation_customs/tedb/taxdetail.html?id=1701/1330905600&tax	http://ec.europa.eu/taxation_customs/tedb/taxdetail.html?id=1701/1330905600&tax	NOUN
ftr-313	110	16	type	type	NOUN
ftr-313	110	17	=	=	NOUN
ftr-313	110	18	pit	pit	NOUN
ftr-313	110	19	(	(	PUNCT
ftr-313	110	20	last	last	ADV
ftr-313	110	21	visited	visit	VERB
ftr-313	110	22	sept	sept	PROPN
ftr-313	110	23	.	.	PROPN
ftr-313	110	24	25	25	NUM
ftr-313	110	25	,	,	PUNCT
ftr-313	110	26	2013	2013	NUM
ftr-313	110	27	)	)	PUNCT
ftr-313	110	28	.	.	PUNCT
ftr-313	111	1	taxes	taxis	NOUN
ftr-313	111	2	on	on	ADP
ftr-313	111	3	capital	capital	NOUN
ftr-313	111	4	decreased	decrease	VERB
ftr-313	111	5	even	even	ADV
ftr-313	111	6	more	more	ADV
ftr-313	111	7	with	with	ADP
ftr-313	111	8	the	the	DET
ftr-313	111	9	elimination	elimination	NOUN
ftr-313	111	10	of	of	ADP
ftr-313	111	11	both	both	CCONJ
ftr-313	111	12	the	the	DET
ftr-313	111	13	wealth	wealth	NOUN
ftr-313	111	14	tax	tax	NOUN
ftr-313	111	15	and	and	CCONJ
ftr-313	111	16	the	the	DET
ftr-313	111	17	estate	estate	NOUN
ftr-313	111	18	tax	tax	NOUN
ftr-313	111	19	.	.	PUNCT
ftr-313	112	1	in	in	ADP
ftr-313	112	2	addition	addition	NOUN
ftr-313	112	3	,	,	PUNCT
ftr-313	112	4	recent	recent	ADJ
ftr-313	112	5	financial	financial	ADJ
ftr-313	112	6	crises	crisis	NOUN
ftr-313	112	7	and	and	CCONJ
ftr-313	112	8	risks	risk	NOUN
ftr-313	112	9	that	that	SCONJ
ftr-313	112	10	governments	government	NOUN
ftr-313	112	11	like	like	ADP
ftr-313	112	12	greece	greece	PROPN
ftr-313	112	13	and	and	CCONJ
ftr-313	112	14	spain	spain	PROPN
ftr-313	112	15	will	will	AUX
ftr-313	112	16	default	default	VERB
ftr-313	112	17	on	on	ADP
ftr-313	112	18	sovereign	sovereign	ADJ
ftr-313	112	19	366	366	NUM
ftr-313	112	20	florida	florida	PROPN
ftr-313	112	21	tax	tax	NOUN
ftr-313	112	22	review	review	NOUN
ftr-313	112	23	[	[	X
ftr-313	112	24	vol	vol	NOUN
ftr-313	112	25	.	.	PUNCT
ftr-313	112	26	14:9	14:9	NUM
ftr-313	112	27	capital	capital	NOUN
ftr-313	112	28	at	at	ADV
ftr-313	112	29	all	all	ADV
ftr-313	112	30	is	be	AUX
ftr-313	112	31	inefficient	inefficient	ADJ
ftr-313	112	32	,	,	PUNCT
ftr-313	112	33	as	as	SCONJ
ftr-313	112	34	it	it	PRON
ftr-313	112	35	causes	cause	VERB
ftr-313	112	36	taxpayers	taxpayer	NOUN
ftr-313	112	37	to	to	PART
ftr-313	112	38	engage	engage	VERB
ftr-313	112	39	in	in	ADP
ftr-313	112	40	tax	tax	NOUN
ftr-313	112	41	arbitrage,21	arbitrage,21	NOUN
ftr-313	112	42	shifting	shift	VERB
ftr-313	112	43	capital	capital	NOUN
ftr-313	112	44	income	income	NOUN
ftr-313	112	45	to	to	ADP
ftr-313	112	46	low	low	ADJ
ftr-313	112	47	tax	tax	NOUN
ftr-313	112	48	jurisdictions	jurisdiction	NOUN
ftr-313	112	49	often	often	ADV
ftr-313	112	50	through	through	ADP
ftr-313	112	51	favorable	favorable	ADJ
ftr-313	112	52	transfer	transfer	NOUN
ftr-313	112	53	prices.22	prices.22	NOUN
ftr-313	112	54	transfer	transfer	NOUN
ftr-313	112	55	pricing	pricing	NOUN
ftr-313	112	56	has	have	AUX
ftr-313	112	57	proven	prove	VERB
ftr-313	112	58	particularly	particularly	ADV
ftr-313	112	59	problematic	problematic	ADJ
ftr-313	112	60	for	for	ADP
ftr-313	112	61	tax	tax	NOUN
ftr-313	112	62	collectors	collector	NOUN
ftr-313	112	63	.	.	PUNCT
ftr-313	113	1	transfer	transfer	NOUN
ftr-313	113	2	pricing	pricing	NOUN
ftr-313	113	3	refers	refer	VERB
ftr-313	113	4	to	to	ADP
ftr-313	113	5	the	the	DET
ftr-313	113	6	price	price	NOUN
ftr-313	113	7	that	that	PRON
ftr-313	113	8	one	one	NUM
ftr-313	113	9	member	member	NOUN
ftr-313	113	10	of	of	ADP
ftr-313	113	11	a	a	DET
ftr-313	113	12	group	group	NOUN
ftr-313	113	13	of	of	ADP
ftr-313	113	14	related	related	ADJ
ftr-313	113	15	entities	entity	NOUN
ftr-313	113	16	(	(	PUNCT
ftr-313	113	17	or	or	CCONJ
ftr-313	113	18	individuals	individual	NOUN
ftr-313	113	19	and	and	CCONJ
ftr-313	113	20	entities	entity	NOUN
ftr-313	113	21	)	)	PUNCT
ftr-313	113	22	charges	charge	VERB
ftr-313	113	23	another	another	DET
ftr-313	113	24	member	member	NOUN
ftr-313	113	25	of	of	ADP
ftr-313	113	26	the	the	DET
ftr-313	113	27	group	group	NOUN
ftr-313	113	28	for	for	ADP
ftr-313	113	29	goods	good	NOUN
ftr-313	113	30	or	or	CCONJ
ftr-313	113	31	services	service	NOUN
ftr-313	113	32	where	where	SCONJ
ftr-313	113	33	the	the	DET
ftr-313	113	34	group	group	NOUN
ftr-313	113	35	members	member	NOUN
ftr-313	113	36	are	be	AUX
ftr-313	113	37	in	in	ADP
ftr-313	113	38	different	different	ADJ
ftr-313	113	39	jurisdictions	jurisdiction	NOUN
ftr-313	113	40	.	.	PUNCT
ftr-313	114	1	since	since	SCONJ
ftr-313	114	2	the	the	DET
ftr-313	114	3	parties	party	NOUN
ftr-313	114	4	to	to	ADP
ftr-313	114	5	the	the	DET
ftr-313	114	6	transaction	transaction	NOUN
ftr-313	114	7	are	be	AUX
ftr-313	114	8	related	relate	VERB
ftr-313	114	9	,	,	PUNCT
ftr-313	114	10	they	they	PRON
ftr-313	114	11	do	do	AUX
ftr-313	114	12	not	not	PART
ftr-313	114	13	negotiate	negotiate	VERB
ftr-313	114	14	at	at	ADP
ftr-313	114	15	an	an	DET
ftr-313	114	16	arm	arm	NOUN
ftr-313	114	17	’s	’s	PART
ftr-313	114	18	length	length	NOUN
ftr-313	114	19	in	in	ADP
ftr-313	114	20	determining	determine	VERB
ftr-313	114	21	the	the	DET
ftr-313	114	22	correct	correct	ADJ
ftr-313	114	23	price	price	NOUN
ftr-313	114	24	for	for	ADP
ftr-313	114	25	the	the	DET
ftr-313	114	26	goods	good	NOUN
ftr-313	114	27	or	or	CCONJ
ftr-313	114	28	services	service	NOUN
ftr-313	114	29	but	but	CCONJ
ftr-313	114	30	may	may	AUX
ftr-313	114	31	select	select	VERB
ftr-313	114	32	a	a	DET
ftr-313	114	33	price	price	NOUN
ftr-313	114	34	that	that	PRON
ftr-313	114	35	places	place	VERB
ftr-313	114	36	the	the	DET
ftr-313	114	37	income	income	NOUN
ftr-313	114	38	from	from	ADP
ftr-313	114	39	the	the	DET
ftr-313	114	40	transaction	transaction	NOUN
ftr-313	114	41	in	in	ADP
ftr-313	114	42	the	the	DET
ftr-313	114	43	jurisdiction	jurisdiction	NOUN
ftr-313	114	44	extracting	extract	VERB
ftr-313	114	45	the	the	DET
ftr-313	114	46	lowest	low	ADJ
ftr-313	114	47	tax.23	tax.23	ADP
ftr-313	114	48	most	most	ADV
ftr-313	114	49	high	high	ADJ
ftr-313	114	50	-	-	PUNCT
ftr-313	114	51	tax	tax	NOUN
ftr-313	114	52	jurisdictions	jurisdiction	NOUN
ftr-313	114	53	require	require	VERB
ftr-313	114	54	that	that	SCONJ
ftr-313	114	55	the	the	DET
ftr-313	114	56	taxpayer	taxpayer	NOUN
ftr-313	114	57	establish	establish	VERB
ftr-313	114	58	that	that	SCONJ
ftr-313	114	59	its	its	PRON
ftr-313	114	60	transfer	transfer	NOUN
ftr-313	114	61	prices	price	NOUN
ftr-313	114	62	are	be	AUX
ftr-313	114	63	the	the	DET
ftr-313	114	64	prices	price	NOUN
ftr-313	114	65	that	that	SCONJ
ftr-313	114	66	it	it	PRON
ftr-313	114	67	would	would	AUX
ftr-313	114	68	pay	pay	VERB
ftr-313	114	69	or	or	CCONJ
ftr-313	114	70	receive	receive	VERB
ftr-313	114	71	,	,	PUNCT
ftr-313	114	72	as	as	SCONJ
ftr-313	114	73	the	the	DET
ftr-313	114	74	case	case	NOUN
ftr-313	114	75	may	may	AUX
ftr-313	114	76	be	be	AUX
ftr-313	114	77	,	,	PUNCT
ftr-313	114	78	in	in	ADP
ftr-313	114	79	an	an	DET
ftr-313	114	80	arm	arm	NOUN
ftr-313	114	81	’s	’s	PART
ftr-313	114	82	length	length	NOUN
ftr-313	114	83	negotiation.24	negotiation.24	NOUN
ftr-313	114	84	satisfactorily	satisfactorily	ADV
ftr-313	114	85	combatting	combat	VERB
ftr-313	114	86	artificiality	artificiality	NOUN
ftr-313	114	87	in	in	ADP
ftr-313	114	88	transfer	transfer	NOUN
ftr-313	114	89	prices	price	NOUN
ftr-313	114	90	often	often	ADV
ftr-313	114	91	has	have	AUX
ftr-313	114	92	proven	prove	VERB
ftr-313	114	93	challenging	challenging	ADJ
ftr-313	114	94	and	and	CCONJ
ftr-313	114	95	costly	costly	ADJ
ftr-313	114	96	for	for	ADP
ftr-313	114	97	tax	tax	NOUN
ftr-313	114	98	collectors	collector	NOUN
ftr-313	114	99	.	.	PUNCT
ftr-313	115	1	taxpayers	taxpayer	NOUN
ftr-313	115	2	having	have	VERB
ftr-313	115	3	significant	significant	ADJ
ftr-313	115	4	income	income	NOUN
ftr-313	115	5	from	from	ADP
ftr-313	115	6	exploitation	exploitation	NOUN
ftr-313	115	7	of	of	ADP
ftr-313	115	8	their	their	PRON
ftr-313	115	9	intellectual	intellectual	ADJ
ftr-313	115	10	and	and	CCONJ
ftr-313	115	11	other	other	ADJ
ftr-313	115	12	intangible	intangible	ADJ
ftr-313	115	13	properties	property	NOUN
ftr-313	115	14	,	,	PUNCT
ftr-313	115	15	including	include	VERB
ftr-313	115	16	goodwill	goodwill	NOUN
ftr-313	115	17	,	,	PUNCT
ftr-313	115	18	have	have	AUX
ftr-313	115	19	been	be	AUX
ftr-313	115	20	particularly	particularly	ADV
ftr-313	115	21	adept	adept	ADJ
ftr-313	115	22	at	at	ADP
ftr-313	115	23	establishing	establish	VERB
ftr-313	115	24	transfer	transfer	NOUN
ftr-313	115	25	prices	price	NOUN
ftr-313	115	26	that	that	PRON
ftr-313	115	27	place	place	VERB
ftr-313	115	28	that	that	DET
ftr-313	115	29	income	income	NOUN
ftr-313	115	30	in	in	ADP
ftr-313	115	31	low	low	ADJ
ftr-313	115	32	-	-	PUNCT
ftr-313	115	33	tax	tax	NOUN
ftr-313	115	34	jurisdictions.25	jurisdictions.25	NOUN
ftr-313	115	35	in	in	ADP
ftr-313	115	36	addition	addition	NOUN
ftr-313	115	37	to	to	ADP
ftr-313	115	38	the	the	DET
ftr-313	115	39	efficiency	efficiency	NOUN
ftr-313	115	40	argument	argument	NOUN
ftr-313	115	41	and	and	CCONJ
ftr-313	115	42	the	the	DET
ftr-313	115	43	impact	impact	NOUN
ftr-313	115	44	of	of	ADP
ftr-313	115	45	tax	tax	NOUN
ftr-313	115	46	competition	competition	NOUN
ftr-313	115	47	are	be	AUX
ftr-313	115	48	arguments	argument	NOUN
ftr-313	115	49	against	against	ADP
ftr-313	115	50	taxing	tax	VERB
ftr-313	115	51	capital	capital	NOUN
ftr-313	115	52	income	income	NOUN
ftr-313	115	53	because	because	SCONJ
ftr-313	115	54	much	much	ADJ
ftr-313	115	55	capital	capital	NOUN
ftr-313	115	56	income	income	NOUN
ftr-313	115	57	is	be	AUX
ftr-313	115	58	not	not	PART
ftr-313	115	59	real	real	ADJ
ftr-313	115	60	income	income	NOUN
ftr-313	115	61	since	since	SCONJ
ftr-313	115	62	it	it	PRON
ftr-313	115	63	is	be	AUX
ftr-313	115	64	attributable	attributable	ADJ
ftr-313	115	65	to	to	ADP
ftr-313	115	66	the	the	DET
ftr-313	115	67	effect	effect	NOUN
ftr-313	115	68	of	of	ADP
ftr-313	115	69	inflation	inflation	NOUN
ftr-313	115	70	and	and	CCONJ
ftr-313	115	71	because	because	SCONJ
ftr-313	115	72	taxing	tax	VERB
ftr-313	115	73	capital	capital	NOUN
ftr-313	115	74	is	be	AUX
ftr-313	115	75	taxing	tax	VERB
ftr-313	115	76	labor	labor	NOUN
ftr-313	115	77	a	a	DET
ftr-313	115	78	second	second	ADJ
ftr-313	115	79	time	time	NOUN
ftr-313	115	80	since	since	SCONJ
ftr-313	115	81	taxes	taxis	NOUN
ftr-313	115	82	on	on	ADP
ftr-313	115	83	capital	capital	NOUN
ftr-313	115	84	are	be	AUX
ftr-313	115	85	taxes	taxis	NOUN
ftr-313	115	86	on	on	ADP
ftr-313	115	87	savings	saving	NOUN
ftr-313	115	88	of	of	ADP
ftr-313	115	89	the	the	DET
ftr-313	115	90	income	income	NOUN
ftr-313	115	91	from	from	ADP
ftr-313	115	92	labor.26	labor.26	VERB
ftr-313	115	93	the	the	DET
ftr-313	115	94	arguments	argument	NOUN
ftr-313	115	95	for	for	ADP
ftr-313	115	96	not	not	PART
ftr-313	115	97	taxing	tax	VERB
ftr-313	115	98	income	income	NOUN
ftr-313	115	99	from	from	ADP
ftr-313	115	100	capital	capital	NOUN
ftr-313	115	101	are	be	AUX
ftr-313	115	102	unpersuasive	unpersuasive	ADJ
ftr-313	115	103	.	.	PUNCT
ftr-313	116	1	if	if	SCONJ
ftr-313	116	2	the	the	DET
ftr-313	116	3	tax	tax	NOUN
ftr-313	116	4	reached	reach	VERB
ftr-313	116	5	only	only	ADV
ftr-313	116	6	the	the	DET
ftr-313	116	7	debt	debt	NOUN
ftr-313	116	8	suggest	suggest	VERB
ftr-313	116	9	that	that	SCONJ
ftr-313	116	10	governments	government	NOUN
ftr-313	116	11	are	be	AUX
ftr-313	116	12	relying	rely	VERB
ftr-313	116	13	more	more	ADV
ftr-313	116	14	heavily	heavily	ADV
ftr-313	116	15	on	on	ADP
ftr-313	116	16	sovereign	sovereign	ADJ
ftr-313	116	17	debt	debt	NOUN
ftr-313	116	18	to	to	PART
ftr-313	116	19	offset	offset	VERB
ftr-313	116	20	shortfalls	shortfall	NOUN
ftr-313	116	21	in	in	ADP
ftr-313	116	22	tax	tax	NOUN
ftr-313	116	23	revenue	revenue	NOUN
ftr-313	116	24	.	.	PUNCT
ftr-313	117	1	21	21	NUM
ftr-313	117	2	.	.	PUNCT
ftr-313	117	3	tax	tax	NOUN
ftr-313	117	4	arbitrage	arbitrage	NOUN
ftr-313	117	5	refers	refer	VERB
ftr-313	117	6	to	to	ADP
ftr-313	117	7	the	the	DET
ftr-313	117	8	practice	practice	NOUN
ftr-313	117	9	of	of	ADP
ftr-313	117	10	consciously	consciously	ADV
ftr-313	117	11	exploiting	exploit	VERB
ftr-313	117	12	differences	difference	NOUN
ftr-313	117	13	in	in	ADP
ftr-313	117	14	tax	tax	NOUN
ftr-313	117	15	rules	rule	NOUN
ftr-313	117	16	from	from	ADP
ftr-313	117	17	one	one	NUM
ftr-313	117	18	taxing	tax	VERB
ftr-313	117	19	jurisdiction	jurisdiction	NOUN
ftr-313	117	20	to	to	ADP
ftr-313	117	21	another	another	PRON
ftr-313	117	22	by	by	ADP
ftr-313	117	23	constructing	construct	VERB
ftr-313	117	24	transactions	transaction	NOUN
ftr-313	117	25	to	to	PART
ftr-313	117	26	capture	capture	VERB
ftr-313	117	27	taxpayer	taxpayer	NOUN
ftr-313	117	28	-	-	PUNCT
ftr-313	117	29	beneficial	beneficial	ADJ
ftr-313	117	30	elements	element	NOUN
ftr-313	117	31	of	of	ADP
ftr-313	117	32	differing	differ	VERB
ftr-313	117	33	tax	tax	NOUN
ftr-313	117	34	rules	rule	NOUN
ftr-313	117	35	.	.	PUNCT
ftr-313	118	1	see	see	VERB
ftr-313	118	2	generally	generally	ADV
ftr-313	118	3	gene	gene	NOUN
ftr-313	118	4	steuerle	steuerle	NOUN
ftr-313	118	5	,	,	PUNCT
ftr-313	118	6	defining	define	VERB
ftr-313	118	7	tax	tax	NOUN
ftr-313	118	8	shelters	shelter	NOUN
ftr-313	118	9	and	and	CCONJ
ftr-313	118	10	tax	tax	NOUN
ftr-313	118	11	arbitrage	arbitrage	NOUN
ftr-313	118	12	,	,	PUNCT
ftr-313	118	13	95	95	NUM
ftr-313	118	14	tax	tax	NOUN
ftr-313	118	15	notes	note	NOUN
ftr-313	118	16	1249	1249	NUM
ftr-313	118	17	(	(	PUNCT
ftr-313	118	18	may	may	PROPN
ftr-313	118	19	20	20	NUM
ftr-313	118	20	,	,	PUNCT
ftr-313	118	21	2002	2002	NUM
ftr-313	118	22	)	)	PUNCT
ftr-313	118	23	(	(	PUNCT
ftr-313	118	24	explaining	explain	VERB
ftr-313	118	25	tax	tax	NOUN
ftr-313	118	26	arbitrage	arbitrage	NOUN
ftr-313	118	27	and	and	CCONJ
ftr-313	118	28	its	its	PRON
ftr-313	118	29	leveraging	leverage	VERB
ftr-313	118	30	effect	effect	NOUN
ftr-313	118	31	)	)	PUNCT
ftr-313	118	32	.	.	PUNCT
ftr-313	119	1	22	22	NUM
ftr-313	119	2	.	.	PUNCT
ftr-313	120	1	see	see	VERB
ftr-313	120	2	reuven	reuven	PROPN
ftr-313	120	3	s.	s.	PROPN
ftr-313	120	4	avi	avi	PROPN
ftr-313	120	5	-	-	PUNCT
ftr-313	120	6	yonah	yonah	ADJ
ftr-313	120	7	,	,	PUNCT
ftr-313	120	8	diane	diane	NOUN
ftr-313	120	9	m.	m.	NOUN
ftr-313	120	10	ring	ring	PROPN
ftr-313	120	11	&	&	CCONJ
ftr-313	120	12	yariv	yariv	PROPN
ftr-313	120	13	brauner	brauner	PROPN
ftr-313	120	14	,	,	PUNCT
ftr-313	120	15	u.s	u.s	PROPN
ftr-313	120	16	.	.	PROPN
ftr-313	120	17	international	international	ADJ
ftr-313	120	18	taxation	taxation	NOUN
ftr-313	120	19	:	:	PUNCT
ftr-313	120	20	cases	case	NOUN
ftr-313	120	21	and	and	CCONJ
ftr-313	120	22	materials	material	NOUN
ftr-313	120	23	192	192	NUM
ftr-313	120	24	(	(	PUNCT
ftr-313	120	25	3d	3d	NUM
ftr-313	120	26	ed	ed	NOUN
ftr-313	120	27	.	.	PROPN
ftr-313	120	28	2011	2011	NUM
ftr-313	120	29	)	)	PUNCT
ftr-313	120	30	.	.	PUNCT
ftr-313	121	1	23	23	NUM
ftr-313	121	2	.	.	PUNCT
ftr-313	122	1	i	i	PRON
ftr-313	122	2	d.	d.	PROPN
ftr-313	122	3	24	24	NUM
ftr-313	122	4	.	.	PUNCT
ftr-313	123	1	see	see	VERB
ftr-313	123	2	oecd	oecd	PROPN
ftr-313	123	3	,	,	PUNCT
ftr-313	123	4	oecd	oecd	PROPN
ftr-313	123	5	transfer	transfer	NOUN
ftr-313	123	6	pricing	pricing	NOUN
ftr-313	123	7	guidelines	guideline	NOUN
ftr-313	123	8	for	for	ADP
ftr-313	123	9	multinational	multinational	ADJ
ftr-313	123	10	enterprises	enterprise	NOUN
ftr-313	123	11	and	and	CCONJ
ftr-313	123	12	tax	tax	NOUN
ftr-313	123	13	administrations	administration	NOUN
ftr-313	123	14	(	(	PUNCT
ftr-313	123	15	july	july	PROPN
ftr-313	123	16	22	22	NUM
ftr-313	123	17	,	,	PUNCT
ftr-313	123	18	2010	2010	NUM
ftr-313	123	19	)	)	PUNCT
ftr-313	123	20	.	.	PUNCT
ftr-313	124	1	25	25	NUM
ftr-313	124	2	.	.	PUNCT
ftr-313	125	1	the	the	DET
ftr-313	125	2	oecd	oecd	PROPN
ftr-313	125	3	recently	recently	ADV
ftr-313	125	4	announced	announce	VERB
ftr-313	125	5	a	a	DET
ftr-313	125	6	discussion	discussion	NOUN
ftr-313	125	7	draft	draft	NOUN
ftr-313	125	8	of	of	ADP
ftr-313	125	9	transfer	transfer	NOUN
ftr-313	125	10	pricing	pricing	NOUN
ftr-313	125	11	guidelines	guideline	NOUN
ftr-313	125	12	for	for	ADP
ftr-313	125	13	intangibles	intangible	NOUN
ftr-313	125	14	.	.	PUNCT
ftr-313	126	1	oecd	oecd	PROPN
ftr-313	126	2	working	working	PROPN
ftr-313	126	3	party	party	PROPN
ftr-313	126	4	no	no	INTJ
ftr-313	126	5	.	.	NOUN
ftr-313	126	6	6	6	NUM
ftr-313	126	7	releases	release	VERB
ftr-313	126	8	a	a	DET
ftr-313	126	9	discussion	discussion	NOUN
ftr-313	126	10	draft	draft	NOUN
ftr-313	126	11	on	on	ADP
ftr-313	126	12	the	the	DET
ftr-313	126	13	transfer	transfer	NOUN
ftr-313	126	14	pricing	pricing	NOUN
ftr-313	126	15	aspects	aspect	NOUN
ftr-313	126	16	of	of	ADP
ftr-313	126	17	intangibles	intangible	NOUN
ftr-313	126	18	,	,	PUNCT
ftr-313	126	19	oecd	oecd	PROPN
ftr-313	126	20	(	(	PUNCT
ftr-313	126	21	june	june	PROPN
ftr-313	126	22	6	6	NUM
ftr-313	126	23	,	,	PUNCT
ftr-313	126	24	2012	2012	NUM
ftr-313	126	25	)	)	PUNCT
ftr-313	126	26	,	,	PUNCT
ftr-313	126	27	http://www.oecd.org/document/41/0,3746,en_2649_33753_50509929_1_1_1_1,00.h	http://www.oecd.org/document/41/0,3746,en_2649_33753_50509929_1_1_1_1,00.h	PROPN
ftr-313	126	28	tml	tml	PROPN
ftr-313	126	29	.	.	PUNCT
ftr-313	127	1	the	the	DET
ftr-313	127	2	final	final	ADJ
ftr-313	127	3	report	report	NOUN
ftr-313	127	4	from	from	ADP
ftr-313	127	5	the	the	DET
ftr-313	127	6	working	work	VERB
ftr-313	127	7	group	group	NOUN
ftr-313	127	8	would	would	AUX
ftr-313	127	9	supplement	supplement	VERB
ftr-313	127	10	the	the	DET
ftr-313	127	11	oecd	oecd	PROPN
ftr-313	127	12	transfer	transfer	NOUN
ftr-313	127	13	pricing	pricing	NOUN
ftr-313	127	14	guidelines	guideline	NOUN
ftr-313	127	15	cited	cite	VERB
ftr-313	127	16	in	in	ADP
ftr-313	127	17	note	note	NOUN
ftr-313	127	18	25	25	NUM
ftr-313	127	19	above	above	ADV
ftr-313	127	20	.	.	PUNCT
ftr-313	128	1	26	26	NUM
ftr-313	128	2	.	.	PUNCT
ftr-313	129	1	see	see	VERB
ftr-313	129	2	gordon	gordon	PROPN
ftr-313	129	3	,	,	PUNCT
ftr-313	129	4	supra	supra	PROPN
ftr-313	129	5	note	note	PROPN
ftr-313	129	6	19	19	NUM
ftr-313	129	7	,	,	PUNCT
ftr-313	129	8	at	at	ADP
ftr-313	129	9	17–21	17–21	NUM
ftr-313	129	10	(	(	PUNCT
ftr-313	129	11	surveying	survey	VERB
ftr-313	129	12	the	the	DET
ftr-313	129	13	academic	academic	ADJ
ftr-313	129	14	literature	literature	NOUN
ftr-313	129	15	arguing	argue	VERB
ftr-313	129	16	against	against	ADP
ftr-313	129	17	taxing	tax	VERB
ftr-313	129	18	income	income	NOUN
ftr-313	129	19	from	from	ADP
ftr-313	129	20	capital	capital	NOUN
ftr-313	129	21	)	)	PUNCT
ftr-313	129	22	.	.	PUNCT
ftr-313	130	1	2013	2013	NUM
ftr-313	130	2	]	]	PUNCT
ftr-313	130	3	utopian	utopian	ADJ
ftr-313	130	4	visions	vision	NOUN
ftr-313	130	5	toward	toward	ADP
ftr-313	130	6	a	a	DET
ftr-313	130	7	grand	grand	ADJ
ftr-313	130	8	unified	unified	ADJ
ftr-313	130	9	global	global	ADJ
ftr-313	130	10	income	income	NOUN
ftr-313	130	11	tax	tax	NOUN
ftr-313	130	12	367	367	NUM
ftr-313	130	13	current	current	ADJ
ftr-313	130	14	portion	portion	NOUN
ftr-313	130	15	of	of	ADP
ftr-313	130	16	capital	capital	NOUN
ftr-313	130	17	income	income	NOUN
ftr-313	130	18	,	,	PUNCT
ftr-313	130	19	interest	interest	NOUN
ftr-313	130	20	for	for	ADP
ftr-313	130	21	the	the	DET
ftr-313	130	22	use	use	NOUN
ftr-313	130	23	of	of	ADP
ftr-313	130	24	capital	capital	NOUN
ftr-313	130	25	,	,	PUNCT
ftr-313	130	26	for	for	ADP
ftr-313	130	27	example	example	NOUN
ftr-313	130	28	,	,	PUNCT
ftr-313	130	29	only	only	ADV
ftr-313	130	30	that	that	DET
ftr-313	130	31	part	part	NOUN
ftr-313	130	32	of	of	ADP
ftr-313	130	33	the	the	DET
ftr-313	130	34	interest	interest	NOUN
ftr-313	130	35	in	in	ADP
ftr-313	130	36	excess	excess	NOUN
ftr-313	130	37	of	of	ADP
ftr-313	130	38	the	the	DET
ftr-313	130	39	nominal	nominal	ADJ
ftr-313	130	40	rate	rate	NOUN
ftr-313	130	41	for	for	ADP
ftr-313	130	42	the	the	DET
ftr-313	130	43	use	use	NOUN
ftr-313	130	44	of	of	ADP
ftr-313	130	45	capital	capital	NOUN
ftr-313	130	46	would	would	AUX
ftr-313	130	47	be	be	AUX
ftr-313	130	48	attributable	attributable	ADJ
ftr-313	130	49	to	to	ADP
ftr-313	130	50	inflation	inflation	NOUN
ftr-313	130	51	.	.	PUNCT
ftr-313	131	1	that	that	DET
ftr-313	131	2	same	same	ADJ
ftr-313	131	3	excess	excess	ADJ
ftr-313	131	4	manifests	manifest	NOUN
ftr-313	131	5	itself	itself	PRON
ftr-313	131	6	in	in	ADP
ftr-313	131	7	wages	wage	NOUN
ftr-313	131	8	and	and	CCONJ
ftr-313	131	9	living	living	NOUN
ftr-313	131	10	costs	cost	NOUN
ftr-313	131	11	,	,	PUNCT
ftr-313	131	12	however	however	ADV
ftr-313	131	13	,	,	PUNCT
ftr-313	131	14	as	as	ADV
ftr-313	131	15	well	well	ADV
ftr-313	131	16	as	as	ADP
ftr-313	131	17	the	the	DET
ftr-313	131	18	return	return	NOUN
ftr-313	131	19	on	on	ADP
ftr-313	131	20	capital	capital	NOUN
ftr-313	131	21	.	.	PUNCT
ftr-313	132	1	the	the	DET
ftr-313	132	2	argument	argument	NOUN
ftr-313	132	3	not	not	PART
ftr-313	132	4	to	to	PART
ftr-313	132	5	tax	tax	VERB
ftr-313	132	6	the	the	DET
ftr-313	132	7	inflation	inflation	NOUN
ftr-313	132	8	portion	portion	NOUN
ftr-313	132	9	of	of	ADP
ftr-313	132	10	yield	yield	NOUN
ftr-313	132	11	on	on	ADP
ftr-313	132	12	capital	capital	NOUN
ftr-313	132	13	is	be	AUX
ftr-313	132	14	equally	equally	ADV
ftr-313	132	15	an	an	DET
ftr-313	132	16	argument	argument	NOUN
ftr-313	132	17	not	not	PART
ftr-313	132	18	to	to	PART
ftr-313	132	19	tax	tax	VERB
ftr-313	132	20	part	part	NOUN
ftr-313	132	21	of	of	ADP
ftr-313	132	22	wage	wage	NOUN
ftr-313	132	23	increases	increase	NOUN
ftr-313	132	24	.	.	PUNCT
ftr-313	133	1	the	the	DET
ftr-313	133	2	inflation	inflation	NOUN
ftr-313	133	3	argument	argument	NOUN
ftr-313	133	4	with	with	ADP
ftr-313	133	5	respect	respect	NOUN
ftr-313	133	6	to	to	ADP
ftr-313	133	7	capital	capital	NOUN
ftr-313	133	8	appreciation	appreciation	NOUN
ftr-313	133	9	is	be	AUX
ftr-313	133	10	also	also	ADV
ftr-313	133	11	flawed	flawed	ADJ
ftr-313	133	12	since	since	SCONJ
ftr-313	133	13	the	the	DET
ftr-313	133	14	simple	simple	ADJ
ftr-313	133	15	fix	fix	NOUN
ftr-313	133	16	to	to	PART
ftr-313	133	17	bring	bring	VERB
ftr-313	133	18	that	that	PRON
ftr-313	133	19	in	in	ADP
ftr-313	133	20	line	line	NOUN
ftr-313	133	21	with	with	ADP
ftr-313	133	22	wage	wage	NOUN
ftr-313	133	23	increases	increase	NOUN
ftr-313	133	24	is	be	AUX
ftr-313	133	25	elimination	elimination	NOUN
ftr-313	133	26	of	of	ADP
ftr-313	133	27	the	the	DET
ftr-313	133	28	realization	realization	NOUN
ftr-313	133	29	requirement	requirement	NOUN
ftr-313	133	30	for	for	ADP
ftr-313	133	31	taxing	tax	VERB
ftr-313	133	32	gains	gain	NOUN
ftr-313	133	33	on	on	ADP
ftr-313	133	34	property	property	NOUN
ftr-313	133	35	and	and	CCONJ
ftr-313	133	36	substituting	substitute	VERB
ftr-313	133	37	a	a	DET
ftr-313	133	38	broad	broad	ADJ
ftr-313	133	39	mark	mark	NOUN
ftr-313	133	40	-	-	PUNCT
ftr-313	133	41	to	to	ADP
ftr-313	133	42	-	-	PUNCT
ftr-313	133	43	market	market	NOUN
ftr-313	133	44	regime	regime	NOUN
ftr-313	133	45	for	for	ADP
ftr-313	133	46	all	all	DET
ftr-313	133	47	assets.27	assets.27	ADP
ftr-313	133	48	the	the	DET
ftr-313	133	49	argument	argument	NOUN
ftr-313	133	50	that	that	SCONJ
ftr-313	133	51	capital	capital	NOUN
ftr-313	133	52	represents	represent	VERB
ftr-313	133	53	savings	saving	NOUN
ftr-313	133	54	from	from	ADP
ftr-313	133	55	labor	labor	NOUN
ftr-313	133	56	income	income	NOUN
ftr-313	133	57	,	,	PUNCT
ftr-313	133	58	so	so	SCONJ
ftr-313	133	59	that	that	SCONJ
ftr-313	133	60	taxing	tax	VERB
ftr-313	133	61	capital	capital	NOUN
ftr-313	133	62	income	income	NOUN
ftr-313	133	63	is	be	AUX
ftr-313	133	64	taxing	tax	VERB
ftr-313	133	65	frugal	frugal	ADJ
ftr-313	133	66	wage	wage	NOUN
ftr-313	133	67	earners	earner	NOUN
ftr-313	133	68	a	a	DET
ftr-313	133	69	second	second	ADJ
ftr-313	133	70	time,28	time,28	NOUN
ftr-313	133	71	also	also	ADV
ftr-313	133	72	is	be	AUX
ftr-313	133	73	weak	weak	ADJ
ftr-313	133	74	.	.	PUNCT
ftr-313	134	1	most	most	ADJ
ftr-313	134	2	wage	wage	NOUN
ftr-313	134	3	earners	earner	NOUN
ftr-313	134	4	have	have	VERB
ftr-313	134	5	little	little	ADJ
ftr-313	134	6	opportunity	opportunity	NOUN
ftr-313	134	7	to	to	PART
ftr-313	134	8	save	save	VERB
ftr-313	134	9	,	,	PUNCT
ftr-313	134	10	so	so	SCONJ
ftr-313	134	11	that	that	SCONJ
ftr-313	134	12	savings	saving	NOUN
ftr-313	134	13	and	and	CCONJ
ftr-313	134	14	investment	investment	NOUN
ftr-313	134	15	take	take	VERB
ftr-313	134	16	place	place	NOUN
ftr-313	134	17	primarily	primarily	ADV
ftr-313	134	18	in	in	ADP
ftr-313	134	19	the	the	DET
ftr-313	134	20	higher	high	ADJ
ftr-313	134	21	income	income	NOUN
ftr-313	134	22	groups	group	NOUN
ftr-313	134	23	,	,	PUNCT
ftr-313	134	24	and	and	CCONJ
ftr-313	134	25	much	much	ADJ
ftr-313	134	26	is	be	AUX
ftr-313	134	27	from	from	ADP
ftr-313	134	28	reinvested	reinveste	VERB
ftr-313	134	29	capital	capital	NOUN
ftr-313	134	30	income.29	income.29	PROPN
ftr-313	134	31	moreover	moreover	ADV
ftr-313	134	32	,	,	PUNCT
ftr-313	134	33	the	the	DET
ftr-313	134	34	higher	high	ADJ
ftr-313	134	35	earning	earn	VERB
ftr-313	134	36	groups	group	NOUN
ftr-313	134	37	sometimes	sometimes	ADV
ftr-313	134	38	even	even	ADV
ftr-313	134	39	find	find	VERB
ftr-313	134	40	ways	way	NOUN
ftr-313	134	41	to	to	PART
ftr-313	134	42	convert	convert	VERB
ftr-313	134	43	income	income	NOUN
ftr-313	134	44	from	from	ADP
ftr-313	134	45	their	their	PRON
ftr-313	134	46	services	service	NOUN
ftr-313	134	47	into	into	ADP
ftr-313	134	48	preferred	preferred	ADJ
ftr-313	134	49	capital	capital	NOUN
ftr-313	134	50	income.30	income.30	NOUN
ftr-313	134	51	transfer	transfer	VERB
ftr-313	134	52	pricing	pricing	NOUN
ftr-313	134	53	and	and	CCONJ
ftr-313	134	54	other	other	ADJ
ftr-313	134	55	tax	tax	NOUN
ftr-313	134	56	arbitrage	arbitrage	NOUN
ftr-313	134	57	opportunities	opportunity	NOUN
ftr-313	134	58	would	would	AUX
ftr-313	134	59	diminish	diminish	VERB
ftr-313	134	60	substantially	substantially	ADV
ftr-313	134	61	if	if	SCONJ
ftr-313	134	62	there	there	PRON
ftr-313	134	63	were	be	VERB
ftr-313	134	64	no	no	DET
ftr-313	134	65	income	income	NOUN
ftr-313	134	66	tax	tax	NOUN
ftr-313	134	67	on	on	ADP
ftr-313	134	68	capital	capital	NOUN
ftr-313	134	69	but	but	CCONJ
ftr-313	134	70	only	only	ADV
ftr-313	134	71	at	at	ADP
ftr-313	134	72	the	the	DET
ftr-313	134	73	cost	cost	NOUN
ftr-313	134	74	of	of	ADP
ftr-313	134	75	increased	increase	VERB
ftr-313	134	76	value	value	NOUN
ftr-313	134	77	-	-	PUNCT
ftr-313	134	78	added	add	VERB
ftr-313	134	79	taxes	taxis	NOUN
ftr-313	134	80	on	on	ADP
ftr-313	134	81	consumption	consumption	NOUN
ftr-313	134	82	and	and	CCONJ
ftr-313	134	83	increased	increase	VERB
ftr-313	134	84	taxes	taxis	NOUN
ftr-313	134	85	on	on	ADP
ftr-313	134	86	labor	labor	NOUN
ftr-313	134	87	tax	tax	NOUN
ftr-313	134	88	sufficient	sufficient	ADJ
ftr-313	134	89	to	to	PART
ftr-313	134	90	replace	replace	VERB
ftr-313	134	91	the	the	DET
ftr-313	134	92	lost	lost	ADJ
ftr-313	134	93	revenue	revenue	NOUN
ftr-313	134	94	from	from	ADP
ftr-313	134	95	elimination	elimination	NOUN
ftr-313	134	96	of	of	ADP
ftr-313	134	97	the	the	DET
ftr-313	134	98	tax	tax	NOUN
ftr-313	134	99	on	on	ADP
ftr-313	134	100	capital	capital	NOUN
ftr-313	134	101	.	.	PUNCT
ftr-313	135	1	the	the	DET
ftr-313	135	2	presence	presence	NOUN
ftr-313	135	3	of	of	ADP
ftr-313	135	4	the	the	DET
ftr-313	135	5	high	high	ADJ
ftr-313	135	6	value	value	NOUN
ftr-313	135	7	-	-	PUNCT
ftr-313	135	8	added	add	VERB
ftr-313	135	9	taxes	taxis	NOUN
ftr-313	135	10	in	in	ADP
ftr-313	135	11	turn	turn	NOUN
ftr-313	135	12	would	would	AUX
ftr-313	135	13	generate	generate	VERB
ftr-313	135	14	incentives	incentive	NOUN
ftr-313	135	15	to	to	PART
ftr-313	135	16	purchase	purchase	VERB
ftr-313	135	17	and	and	CCONJ
ftr-313	135	18	consume	consume	VERB
ftr-313	135	19	outside	outside	ADP
ftr-313	135	20	the	the	DET
ftr-313	135	21	high	high	ADJ
ftr-313	135	22	-	-	PUNCT
ftr-313	135	23	tax	tax	NOUN
ftr-313	135	24	jurisdiction	jurisdiction	NOUN
ftr-313	135	25	whenever	whenever	SCONJ
ftr-313	135	26	possible	possible	ADJ
ftr-313	135	27	.	.	PUNCT
ftr-313	136	1	high	high	ADJ
ftr-313	136	2	taxes	taxis	NOUN
ftr-313	136	3	on	on	ADP
ftr-313	136	4	wages	wage	NOUN
ftr-313	136	5	create	create	VERB
ftr-313	136	6	incentives	incentive	NOUN
ftr-313	136	7	at	at	ADP
ftr-313	136	8	all	all	DET
ftr-313	136	9	levels	level	NOUN
ftr-313	136	10	to	to	PART
ftr-313	136	11	evade	evade	VERB
ftr-313	136	12	taxes	taxis	NOUN
ftr-313	136	13	by	by	ADP
ftr-313	136	14	not	not	PART
ftr-313	136	15	reporting	report	VERB
ftr-313	136	16	cash	cash	NOUN
ftr-313	136	17	and	and	CCONJ
ftr-313	136	18	barter	barter	NOUN
ftr-313	136	19	income,31	income,31	NOUN
ftr-313	136	20	and	and	CCONJ
ftr-313	136	21	,	,	PUNCT
ftr-313	136	22	at	at	ADP
ftr-313	136	23	high	high	ADJ
ftr-313	136	24	wage	wage	NOUN
ftr-313	136	25	27	27	NUM
ftr-313	136	26	.	.	PUNCT
ftr-313	137	1	cf	cf	NOUN
ftr-313	137	2	.	.	PUNCT
ftr-313	137	3	i.r.c	i.r.c	PROPN
ftr-313	137	4	.	.	PUNCT
ftr-313	138	1	§	§	PROPN
ftr-313	138	2	1256	1256	NUM
ftr-313	138	3	(	(	PUNCT
ftr-313	138	4	marking	mark	VERB
ftr-313	138	5	to	to	ADP
ftr-313	138	6	market	market	NOUN
ftr-313	138	7	and	and	CCONJ
ftr-313	138	8	including	include	VERB
ftr-313	138	9	in	in	ADP
ftr-313	138	10	income	income	NOUN
ftr-313	138	11	(	(	PUNCT
ftr-313	138	12	or	or	CCONJ
ftr-313	138	13	loss	loss	NOUN
ftr-313	138	14	)	)	PUNCT
ftr-313	138	15	the	the	DET
ftr-313	138	16	annual	annual	ADJ
ftr-313	138	17	appreciation	appreciation	NOUN
ftr-313	138	18	or	or	CCONJ
ftr-313	138	19	depreciation	depreciation	NOUN
ftr-313	138	20	in	in	ADP
ftr-313	138	21	the	the	DET
ftr-313	138	22	value	value	NOUN
ftr-313	138	23	of	of	ADP
ftr-313	138	24	certain	certain	ADJ
ftr-313	138	25	commodities	commodity	NOUN
ftr-313	138	26	and	and	CCONJ
ftr-313	138	27	other	other	ADJ
ftr-313	138	28	gains	gain	NOUN
ftr-313	138	29	)	)	PUNCT
ftr-313	138	30	.	.	PUNCT
ftr-313	139	1	28	28	NUM
ftr-313	139	2	.	.	PUNCT
ftr-313	140	1	see	see	VERB
ftr-313	140	2	gordon	gordon	PROPN
ftr-313	140	3	,	,	PUNCT
ftr-313	140	4	supra	supra	PROPN
ftr-313	140	5	note	note	PROPN
ftr-313	140	6	19	19	NUM
ftr-313	140	7	,	,	PUNCT
ftr-313	140	8	at	at	ADP
ftr-313	140	9	19	19	NUM
ftr-313	140	10	.	.	NOUN
ftr-313	140	11	29	29	NUM
ftr-313	140	12	.	.	PUNCT
ftr-313	141	1	see	see	VERB
ftr-313	141	2	consumer	consumer	NOUN
ftr-313	141	3	expenditure	expenditure	NOUN
ftr-313	141	4	survey	survey	NOUN
ftr-313	141	5	,	,	PUNCT
ftr-313	141	6	bureau	bureau	NOUN
ftr-313	141	7	of	of	ADP
ftr-313	141	8	lab	lab	PROPN
ftr-313	141	9	.	.	PUNCT
ftr-313	142	1	stat	stat	PROPN
ftr-313	142	2	.	.	PUNCT
ftr-313	142	3	,	,	PUNCT
ftr-313	142	4	http://www.bls.gov/cex/tables.htm	http://www.bls.gov/cex/tables.htm	PROPN
ftr-313	142	5	(	(	PUNCT
ftr-313	142	6	last	last	ADJ
ftr-313	142	7	modified	modify	VERB
ftr-313	142	8	may	may	AUX
ftr-313	142	9	22	22	NUM
ftr-313	142	10	,	,	PUNCT
ftr-313	142	11	2013	2013	NUM
ftr-313	142	12	)	)	PUNCT
ftr-313	142	13	(	(	PUNCT
ftr-313	142	14	providing	provide	VERB
ftr-313	142	15	data	datum	NOUN
ftr-313	142	16	on	on	ADP
ftr-313	142	17	expenditures	expenditure	NOUN
ftr-313	142	18	in	in	ADP
ftr-313	142	19	various	various	ADJ
ftr-313	142	20	income	income	NOUN
ftr-313	142	21	groups	group	NOUN
ftr-313	142	22	in	in	ADP
ftr-313	142	23	the	the	DET
ftr-313	142	24	u.s	u.s	PROPN
ftr-313	142	25	.	.	PROPN
ftr-313	142	26	)	)	PUNCT
ftr-313	142	27	.	.	PUNCT
ftr-313	143	1	30	30	NUM
ftr-313	143	2	.	.	PUNCT
ftr-313	143	3	consider	consider	VERB
ftr-313	143	4	the	the	DET
ftr-313	143	5	recent	recent	ADJ
ftr-313	143	6	discussion	discussion	NOUN
ftr-313	143	7	of	of	ADP
ftr-313	143	8	carried	carry	VERB
ftr-313	143	9	interests	interest	NOUN
ftr-313	143	10	that	that	PRON
ftr-313	143	11	found	find	VERB
ftr-313	143	12	its	its	PRON
ftr-313	143	13	way	way	NOUN
ftr-313	143	14	into	into	ADP
ftr-313	143	15	the	the	DET
ftr-313	143	16	2012	2012	NUM
ftr-313	143	17	presidential	presidential	ADJ
ftr-313	143	18	campaign	campaign	NOUN
ftr-313	143	19	.	.	PUNCT
ftr-313	144	1	see	see	VERB
ftr-313	144	2	victor	victor	PROPN
ftr-313	144	3	fleischer	fleischer	PROPN
ftr-313	144	4	,	,	PUNCT
ftr-313	144	5	two	two	NUM
ftr-313	144	6	and	and	CCONJ
ftr-313	144	7	twenty	twenty	NUM
ftr-313	144	8	:	:	PUNCT
ftr-313	144	9	taxing	tax	VERB
ftr-313	144	10	partnership	partnership	NOUN
ftr-313	144	11	profits	profit	NOUN
ftr-313	144	12	in	in	ADP
ftr-313	144	13	private	private	ADJ
ftr-313	144	14	equity	equity	NOUN
ftr-313	144	15	funds	fund	NOUN
ftr-313	144	16	,	,	PUNCT
ftr-313	144	17	83	83	NUM
ftr-313	144	18	n.y.u	n.y.u	NOUN
ftr-313	144	19	.	.	PUNCT
ftr-313	145	1	l.	l.	PROPN
ftr-313	145	2	rev	rev	PROPN
ftr-313	145	3	.	.	PROPN
ftr-313	145	4	1	1	NUM
ftr-313	145	5	,	,	PUNCT
ftr-313	145	6	57–58	57–58	NUM
ftr-313	145	7	(	(	PUNCT
ftr-313	145	8	2008	2008	NUM
ftr-313	145	9	)	)	PUNCT
ftr-313	146	1	(	(	PUNCT
ftr-313	146	2	arguing	argue	VERB
ftr-313	146	3	that	that	SCONJ
ftr-313	146	4	some	some	DET
ftr-313	146	5	or	or	CCONJ
ftr-313	146	6	all	all	DET
ftr-313	146	7	the	the	DET
ftr-313	146	8	profits	profit	NOUN
ftr-313	146	9	a	a	DET
ftr-313	146	10	partnership	partnership	NOUN
ftr-313	146	11	allocates	allocate	VERB
ftr-313	146	12	to	to	PART
ftr-313	146	13	service	service	NOUN
ftr-313	146	14	provider	provider	NOUN
ftr-313	146	15	partners	partner	NOUN
ftr-313	146	16	is	be	AUX
ftr-313	146	17	ordinary	ordinary	ADJ
ftr-313	146	18	income	income	NOUN
ftr-313	146	19	from	from	ADP
ftr-313	146	20	services	service	NOUN
ftr-313	146	21	rather	rather	ADV
ftr-313	146	22	than	than	ADP
ftr-313	146	23	a	a	DET
ftr-313	146	24	distributive	distributive	ADJ
ftr-313	146	25	share	share	NOUN
ftr-313	146	26	of	of	ADP
ftr-313	146	27	the	the	DET
ftr-313	146	28	partnership	partnership	NOUN
ftr-313	146	29	’s	’s	PART
ftr-313	146	30	income	income	NOUN
ftr-313	146	31	)	)	PUNCT
ftr-313	146	32	.	.	PUNCT
ftr-313	147	1	31	31	NUM
ftr-313	147	2	.	.	PUNCT
ftr-313	148	1	the	the	DET
ftr-313	148	2	underground	underground	ADJ
ftr-313	148	3	or	or	CCONJ
ftr-313	148	4	shadow	shadow	NOUN
ftr-313	148	5	economy	economy	NOUN
ftr-313	148	6	refers	refer	VERB
ftr-313	148	7	to	to	ADP
ftr-313	148	8	payments	payment	NOUN
ftr-313	148	9	that	that	PRON
ftr-313	148	10	do	do	AUX
ftr-313	148	11	not	not	PART
ftr-313	148	12	use	use	VERB
ftr-313	148	13	the	the	DET
ftr-313	148	14	national	national	ADJ
ftr-313	148	15	or	or	CCONJ
ftr-313	148	16	international	international	ADJ
ftr-313	148	17	banking	banking	NOUN
ftr-313	148	18	system	system	NOUN
ftr-313	148	19	in	in	ADP
ftr-313	148	20	order	order	NOUN
ftr-313	148	21	to	to	PART
ftr-313	148	22	avoid	avoid	VERB
ftr-313	148	23	detection	detection	NOUN
ftr-313	148	24	and	and	CCONJ
ftr-313	148	25	taxation	taxation	NOUN
ftr-313	148	26	.	.	PUNCT
ftr-313	149	1	see	see	VERB
ftr-313	149	2	friedrich	friedrich	PROPN
ftr-313	149	3	schneider	schneider	PROPN
ftr-313	149	4	&	&	CCONJ
ftr-313	149	5	dominik	dominik	PROPN
ftr-313	149	6	enste	enste	PROPN
ftr-313	149	7	,	,	PUNCT
ftr-313	149	8	hiding	hide	VERB
ftr-313	149	9	in	in	ADP
ftr-313	149	10	the	the	DET
ftr-313	149	11	shadows	shadow	NOUN
ftr-313	149	12	:	:	PUNCT
ftr-313	149	13	the	the	DET
ftr-313	149	14	growth	growth	NOUN
ftr-313	149	15	of	of	ADP
ftr-313	149	16	the	the	DET
ftr-313	149	17	underground	underground	ADJ
ftr-313	149	18	economy	economy	NOUN
ftr-313	149	19	1–5	1–5	X
ftr-313	149	20	(	(	PUNCT
ftr-313	149	21	2002	2002	NUM
ftr-313	149	22	)	)	PUNCT
ftr-313	149	23	(	(	PUNCT
ftr-313	149	24	explaining	explain	VERB
ftr-313	149	25	the	the	DET
ftr-313	149	26	concept	concept	NOUN
ftr-313	149	27	of	of	ADP
ftr-313	149	28	the	the	DET
ftr-313	149	29	shadow	shadow	NOUN
ftr-313	149	30	economy	economy	NOUN
ftr-313	149	31	,	,	PUNCT
ftr-313	149	32	estimating	estimate	VERB
ftr-313	149	33	the	the	DET
ftr-313	149	34	underground	underground	ADJ
ftr-313	149	35	economy	economy	NOUN
ftr-313	149	36	around	around	ADP
ftr-313	149	37	the	the	DET
ftr-313	149	38	world	world	NOUN
ftr-313	149	39	,	,	PUNCT
ftr-313	149	40	estimating	estimate	VERB
ftr-313	149	41	the	the	DET
ftr-313	149	42	underground	underground	ADJ
ftr-313	149	43	economy	economy	NOUN
ftr-313	149	44	at	at	ADP
ftr-313	149	45	ten	ten	NUM
ftr-313	149	46	percent	percent	NOUN
ftr-313	149	47	of	of	ADP
ftr-313	149	48	gross	gross	ADJ
ftr-313	149	49	domestic	domestic	ADJ
ftr-313	149	50	product	product	NOUN
ftr-313	149	51	in	in	ADP
ftr-313	149	52	the	the	DET
ftr-313	149	53	united	united	PROPN
ftr-313	149	54	states	states	PROPN
ftr-313	149	55	during	during	ADP
ftr-313	149	56	the	the	DET
ftr-313	149	57	1999	1999	NUM
ftr-313	149	58	-	-	SYM
ftr-313	149	59	2001	2001	NUM
ftr-313	149	60	period	period	NOUN
ftr-313	149	61	,	,	PUNCT
ftr-313	149	62	and	and	CCONJ
ftr-313	149	63	identifying	identify	VERB
ftr-313	149	64	steep	steep	ADJ
ftr-313	149	65	growth	growth	NOUN
ftr-313	149	66	from	from	ADP
ftr-313	149	67	19702000	19702000	NUM
ftr-313	149	68	)	)	PUNCT
ftr-313	149	69	.	.	PUNCT
ftr-313	150	1	368	368	NUM
ftr-313	150	2	florida	florida	PROPN
ftr-313	150	3	tax	tax	NOUN
ftr-313	150	4	review	review	NOUN
ftr-313	150	5	[	[	X
ftr-313	150	6	vol	vol	NOUN
ftr-313	150	7	.	.	PUNCT
ftr-313	151	1	14:9	14:9	NUM
ftr-313	151	2	levels	level	NOUN
ftr-313	151	3	,	,	PUNCT
ftr-313	151	4	to	to	PART
ftr-313	151	5	convert	convert	VERB
ftr-313	151	6	income	income	NOUN
ftr-313	151	7	from	from	ADP
ftr-313	151	8	services	service	NOUN
ftr-313	151	9	into	into	ADP
ftr-313	151	10	income	income	NOUN
ftr-313	151	11	from	from	ADP
ftr-313	151	12	capital	capital	NOUN
ftr-313	151	13	wherever	wherever	SCONJ
ftr-313	151	14	possible.32	possible.32	PROPN
ftr-313	151	15	individuals	individual	NOUN
ftr-313	151	16	whose	whose	DET
ftr-313	151	17	provision	provision	NOUN
ftr-313	151	18	of	of	ADP
ftr-313	151	19	services	service	NOUN
ftr-313	151	20	is	be	AUX
ftr-313	151	21	not	not	PART
ftr-313	151	22	tied	tie	VERB
ftr-313	151	23	to	to	ADP
ftr-313	151	24	the	the	DET
ftr-313	151	25	specific	specific	ADJ
ftr-313	151	26	physical	physical	ADJ
ftr-313	151	27	location	location	NOUN
ftr-313	151	28	also	also	ADV
ftr-313	151	29	may	may	AUX
ftr-313	151	30	relocate	relocate	VERB
ftr-313	151	31	physically	physically	ADV
ftr-313	151	32	to	to	ADP
ftr-313	151	33	a	a	DET
ftr-313	151	34	lower	low	ADJ
ftr-313	151	35	tax	tax	NOUN
ftr-313	151	36	jurisdiction.33	jurisdiction.33	PROPN
ftr-313	151	37	individuals	individual	NOUN
ftr-313	151	38	with	with	ADP
ftr-313	151	39	the	the	DET
ftr-313	151	40	ability	ability	NOUN
ftr-313	151	41	to	to	PART
ftr-313	151	42	relocate	relocate	VERB
ftr-313	151	43	in	in	ADP
ftr-313	151	44	that	that	DET
ftr-313	151	45	manner	manner	NOUN
ftr-313	151	46	are	be	AUX
ftr-313	151	47	likely	likely	ADJ
ftr-313	151	48	to	to	PART
ftr-313	151	49	come	come	VERB
ftr-313	151	50	from	from	ADP
ftr-313	151	51	the	the	DET
ftr-313	151	52	high	high	ADJ
ftr-313	151	53	-	-	PUNCT
ftr-313	151	54	income	income	NOUN
ftr-313	151	55	or	or	CCONJ
ftr-313	151	56	wealth	wealth	NOUN
ftr-313	151	57	segments	segment	NOUN
ftr-313	151	58	of	of	ADP
ftr-313	151	59	the	the	DET
ftr-313	151	60	society	society	NOUN
ftr-313	151	61	.	.	PUNCT
ftr-313	152	1	this	this	DET
ftr-313	152	2	paper	paper	NOUN
ftr-313	152	3	will	will	AUX
ftr-313	152	4	argue	argue	VERB
ftr-313	152	5	that	that	SCONJ
ftr-313	152	6	a	a	DET
ftr-313	152	7	gugit	gugit	NOUN
ftr-313	152	8	likewise	likewise	ADV
ftr-313	152	9	solves	solve	VERB
ftr-313	152	10	the	the	DET
ftr-313	152	11	problem	problem	NOUN
ftr-313	152	12	of	of	ADP
ftr-313	152	13	tax	tax	NOUN
ftr-313	152	14	arbitrage	arbitrage	NOUN
ftr-313	152	15	and	and	CCONJ
ftr-313	152	16	transfer	transfer	NOUN
ftr-313	152	17	pricing	pricing	NOUN
ftr-313	152	18	without	without	ADP
ftr-313	152	19	sacrificing	sacrifice	VERB
ftr-313	152	20	the	the	DET
ftr-313	152	21	progressive	progressive	ADJ
ftr-313	152	22	income	income	NOUN
ftr-313	152	23	tax	tax	NOUN
ftr-313	152	24	.	.	PUNCT
ftr-313	153	1	a	a	DET
ftr-313	153	2	gugit	gugit	NOUN
ftr-313	153	3	would	would	AUX
ftr-313	153	4	diminish	diminish	VERB
ftr-313	153	5	opportunities	opportunity	NOUN
ftr-313	153	6	to	to	PART
ftr-313	153	7	engage	engage	VERB
ftr-313	153	8	in	in	ADP
ftr-313	153	9	tax	tax	NOUN
ftr-313	153	10	arbitrage	arbitrage	NOUN
ftr-313	153	11	because	because	SCONJ
ftr-313	153	12	tax	tax	NOUN
ftr-313	153	13	rules	rule	NOUN
ftr-313	153	14	would	would	AUX
ftr-313	153	15	be	be	AUX
ftr-313	153	16	uniform	uniform	ADJ
ftr-313	153	17	across	across	ADP
ftr-313	153	18	jurisdictions	jurisdiction	NOUN
ftr-313	153	19	.	.	PUNCT
ftr-313	154	1	a	a	DET
ftr-313	154	2	gugit	gugit	NOUN
ftr-313	154	3	also	also	ADV
ftr-313	154	4	would	would	AUX
ftr-313	154	5	eliminate	eliminate	VERB
ftr-313	154	6	most	most	ADJ
ftr-313	154	7	opportunities	opportunity	NOUN
ftr-313	154	8	to	to	PART
ftr-313	154	9	exploit	exploit	VERB
ftr-313	154	10	transfer	transfer	NOUN
ftr-313	154	11	pricing	pricing	NOUN
ftr-313	154	12	since	since	SCONJ
ftr-313	154	13	the	the	DET
ftr-313	154	14	gugit	gugit	NOUN
ftr-313	154	15	would	would	AUX
ftr-313	154	16	use	use	VERB
ftr-313	154	17	a	a	DET
ftr-313	154	18	robust	robust	ADJ
ftr-313	154	19	taxpayer	taxpayer	NOUN
ftr-313	154	20	-	-	PUNCT
ftr-313	154	21	group	group	NOUN
ftr-313	154	22	concept34	concept34	NOUN
ftr-313	154	23	and	and	CCONJ
ftr-313	154	24	exclude	exclude	VERB
ftr-313	154	25	all	all	DET
ftr-313	154	26	intragroup	intragroup	NOUN
ftr-313	154	27	transactions	transaction	NOUN
ftr-313	154	28	from	from	ADP
ftr-313	154	29	the	the	DET
ftr-313	154	30	tax	tax	NOUN
ftr-313	154	31	base	base	NOUN
ftr-313	154	32	and	and	CCONJ
ftr-313	154	33	the	the	DET
ftr-313	154	34	formula	formula	NOUN
ftr-313	154	35	for	for	ADP
ftr-313	154	36	distributing	distribute	VERB
ftr-313	154	37	the	the	DET
ftr-313	154	38	base	base	NOUN
ftr-313	154	39	among	among	ADP
ftr-313	154	40	nations	nation	NOUN
ftr-313	154	41	.	.	PUNCT
ftr-313	155	1	members	member	NOUN
ftr-313	155	2	of	of	ADP
ftr-313	155	3	a	a	DET
ftr-313	155	4	taxpayer	taxpayer	NOUN
ftr-313	155	5	group	group	NOUN
ftr-313	155	6	would	would	AUX
ftr-313	155	7	have	have	VERB
ftr-313	155	8	a	a	DET
ftr-313	155	9	group	group	NOUN
ftr-313	155	10	tax	tax	NOUN
ftr-313	155	11	base	base	NOUN
ftr-313	155	12	that	that	PRON
ftr-313	155	13	the	the	DET
ftr-313	155	14	gugit	gugit	NOUN
ftr-313	155	15	would	would	AUX
ftr-313	155	16	apportion	apportion	VERB
ftr-313	155	17	among	among	ADP
ftr-313	155	18	the	the	DET
ftr-313	155	19	members	member	NOUN
ftr-313	155	20	of	of	ADP
ftr-313	155	21	the	the	DET
ftr-313	155	22	group.35	group.35	NOUN
ftr-313	155	23	seeking	seek	VERB
ftr-313	155	24	a	a	DET
ftr-313	155	25	gugit	gugit	NOUN
ftr-313	155	26	in	in	ADP
ftr-313	155	27	the	the	DET
ftr-313	155	28	2012	2012	NUM
ftr-313	155	29	world	world	NOUN
ftr-313	155	30	is	be	AUX
ftr-313	155	31	a	a	DET
ftr-313	155	32	far	far	ADV
ftr-313	155	33	different	different	ADJ
ftr-313	155	34	matter	matter	NOUN
ftr-313	155	35	from	from	ADP
ftr-313	155	36	seeking	seek	VERB
ftr-313	155	37	a	a	DET
ftr-313	155	38	gugit	gugit	NOUN
ftr-313	155	39	in	in	ADP
ftr-313	155	40	1994	1994	NUM
ftr-313	155	41	.	.	PUNCT
ftr-313	156	1	in	in	ADP
ftr-313	156	2	2012	2012	NUM
ftr-313	156	3	,	,	PUNCT
ftr-313	156	4	the	the	DET
ftr-313	156	5	concept	concept	NOUN
ftr-313	156	6	,	,	PUNCT
ftr-313	156	7	if	if	SCONJ
ftr-313	156	8	not	not	PART
ftr-313	156	9	all	all	DET
ftr-313	156	10	the	the	DET
ftr-313	156	11	details	detail	NOUN
ftr-313	156	12	,	,	PUNCT
ftr-313	156	13	of	of	ADP
ftr-313	156	14	a	a	DET
ftr-313	156	15	common	common	ADJ
ftr-313	156	16	consolidated	consolidated	ADJ
ftr-313	156	17	corporate	corporate	ADJ
ftr-313	156	18	tax	tax	NOUN
ftr-313	156	19	base	base	NOUN
ftr-313	156	20	(	(	PUNCT
ftr-313	156	21	ccctb	ccctb	NOUN
ftr-313	156	22	)	)	PUNCT
ftr-313	156	23	has	have	AUX
ftr-313	156	24	embedded	embed	VERB
ftr-313	156	25	itself	itself	PRON
ftr-313	156	26	in	in	ADP
ftr-313	156	27	the	the	DET
ftr-313	156	28	world	world	NOUN
ftr-313	156	29	’s	’s	PART
ftr-313	156	30	largest	large	ADJ
ftr-313	156	31	aggregate	aggregate	ADJ
ftr-313	156	32	economy	economy	NOUN
ftr-313	156	33	,	,	PUNCT
ftr-313	156	34	the	the	DET
ftr-313	156	35	eu.36	eu.36	NOUN
ftr-313	156	36	the	the	DET
ftr-313	156	37	ec	ec	PROPN
ftr-313	156	38	proposed	propose	VERB
ftr-313	156	39	the	the	DET
ftr-313	156	40	ccctb	ccctb	NOUN
ftr-313	156	41	working	working	NOUN
ftr-313	156	42	group	group	NOUN
ftr-313	156	43	’s	’s	PART
ftr-313	156	44	(	(	PUNCT
ftr-313	156	45	ccctb	ccctb	NOUN
ftr-313	156	46	wg	wg	NOUN
ftr-313	156	47	)	)	PUNCT
ftr-313	156	48	recommendations	recommendation	NOUN
ftr-313	156	49	for	for	ADP
ftr-313	156	50	an	an	DET
ftr-313	156	51	elective	elective	NOUN
ftr-313	156	52	ccctb,37	ccctb,37	VERB
ftr-313	156	53	and	and	CCONJ
ftr-313	156	54	the	the	DET
ftr-313	156	55	european	european	ADJ
ftr-313	156	56	parliament	parliament	PROPN
ftr-313	156	57	(	(	PUNCT
ftr-313	156	58	ep	ep	PROPN
ftr-313	156	59	)	)	PUNCT
ftr-313	156	60	modified	modify	VERB
ftr-313	156	61	and	and	CCONJ
ftr-313	156	62	adopted	adopt	VERB
ftr-313	156	63	the	the	DET
ftr-313	156	64	32	32	NUM
ftr-313	156	65	.	.	PUNCT
ftr-313	157	1	see	see	VERB
ftr-313	157	2	fleischer	fleischer	PROPN
ftr-313	157	3	,	,	PUNCT
ftr-313	157	4	supra	supra	PROPN
ftr-313	157	5	note	note	NOUN
ftr-313	157	6	30	30	NUM
ftr-313	157	7	.	.	PUNCT
ftr-313	158	1	33	33	NUM
ftr-313	158	2	.	.	PUNCT
ftr-313	159	1	see	see	VERB
ftr-313	159	2	discussion	discussion	NOUN
ftr-313	159	3	infra	infra	NOUN
ftr-313	159	4	part	part	NOUN
ftr-313	159	5	iv.c	iv.c	VERB
ftr-313	159	6	.	.	PUNCT
ftr-313	160	1	34	34	NUM
ftr-313	160	2	.	.	PUNCT
ftr-313	161	1	see	see	VERB
ftr-313	161	2	infra	infra	NOUN
ftr-313	161	3	part	part	NOUN
ftr-313	161	4	iv.b	iv.b	NOUN
ftr-313	161	5	.	.	PROPN
ftr-313	161	6	35	35	NUM
ftr-313	161	7	.	.	PUNCT
ftr-313	162	1	see	see	VERB
ftr-313	162	2	infra	infra	NOUN
ftr-313	162	3	part	part	NOUN
ftr-313	162	4	iv.a	iv.a	VERB
ftr-313	162	5	–	–	PUNCT
ftr-313	162	6	b.	b.	PROPN
ftr-313	162	7	36	36	NUM
ftr-313	162	8	.	.	PUNCT
ftr-313	163	1	the	the	DET
ftr-313	163	2	combined	combined	ADJ
ftr-313	163	3	member	member	NOUN
ftr-313	163	4	states	state	NOUN
ftr-313	163	5	of	of	ADP
ftr-313	163	6	the	the	DET
ftr-313	163	7	eu	eu	PROPN
ftr-313	163	8	have	have	VERB
ftr-313	163	9	the	the	DET
ftr-313	163	10	largest	large	ADJ
ftr-313	163	11	aggregate	aggregate	ADJ
ftr-313	163	12	gross	gross	ADJ
ftr-313	163	13	domestic	domestic	ADJ
ftr-313	163	14	product	product	NOUN
ftr-313	163	15	in	in	ADP
ftr-313	163	16	the	the	DET
ftr-313	163	17	world	world	NOUN
ftr-313	163	18	,	,	PUNCT
ftr-313	163	19	constituting	constitute	VERB
ftr-313	163	20	nearly	nearly	ADV
ftr-313	163	21	twenty	twenty	NUM
ftr-313	163	22	percent	percent	NOUN
ftr-313	163	23	of	of	ADP
ftr-313	163	24	the	the	DET
ftr-313	163	25	worldwide	worldwide	ADJ
ftr-313	163	26	gdp	gdp	PROPN
ftr-313	163	27	.	.	PUNCT
ftr-313	164	1	the	the	DET
ftr-313	164	2	world	world	PROPN
ftr-313	164	3	fact	fact	NOUN
ftr-313	164	4	book	book	NOUN
ftr-313	164	5	,	,	PUNCT
ftr-313	164	6	cent	cent	NOUN
ftr-313	164	7	.	.	PUNCT
ftr-313	165	1	intelligence	intelligence	NOUN
ftr-313	165	2	agency	agency	NOUN
ftr-313	165	3	,	,	PUNCT
ftr-313	165	4	http://www.cia.gov/	http://www.cia.gov/	PROPN
ftr-313	165	5	library	library	NOUN
ftr-313	165	6	/	/	SYM
ftr-313	165	7	publications	publication	NOUN
ftr-313	165	8	/	/	SYM
ftr-313	165	9	the	the	DET
ftr-313	165	10	-	-	PUNCT
ftr-313	165	11	world	world	NOUN
ftr-313	165	12	-	-	PUNCT
ftr-313	165	13	factbook	factbook	NOUN
ftr-313	165	14	/	/	SYM
ftr-313	165	15	geos	geos	PROPN
ftr-313	165	16	/	/	SYM
ftr-313	165	17	xx.html	xx.html	PROPN
ftr-313	166	1	(	(	PUNCT
ftr-313	166	2	updated	update	VERB
ftr-313	166	3	weekly	weekly	ADV
ftr-313	166	4	)	)	PUNCT
ftr-313	167	1	(	(	PUNCT
ftr-313	167	2	estimating	estimate	VERB
ftr-313	167	3	the	the	DET
ftr-313	167	4	world	world	NOUN
ftr-313	167	5	purchasing	purchasing	NOUN
ftr-313	167	6	power	power	NOUN
ftr-313	167	7	gdp	gdp	NOUN
ftr-313	167	8	at	at	ADP
ftr-313	167	9	approximately	approximately	ADV
ftr-313	167	10	$	$	SYM
ftr-313	167	11	79	79	NUM
ftr-313	167	12	trillion	trillion	NUM
ftr-313	167	13	in	in	ADP
ftr-313	167	14	2011	2011	NUM
ftr-313	167	15	and	and	CCONJ
ftr-313	167	16	the	the	DET
ftr-313	167	17	eu	eu	PROPN
ftr-313	167	18	gdp	gdp	NOUN
ftr-313	167	19	at	at	ADP
ftr-313	167	20	$	$	SYM
ftr-313	167	21	15.4	15.4	NUM
ftr-313	167	22	trillion	trillion	NUM
ftr-313	167	23	,	,	PUNCT
ftr-313	167	24	with	with	ADP
ftr-313	167	25	the	the	DET
ftr-313	167	26	u.s	u.s	PROPN
ftr-313	167	27	.	.	PROPN
ftr-313	167	28	a	a	DET
ftr-313	167	29	close	close	ADJ
ftr-313	167	30	second	second	NOUN
ftr-313	167	31	at	at	ADP
ftr-313	167	32	$	$	SYM
ftr-313	167	33	15	15	NUM
ftr-313	167	34	trillion	trillion	NUM
ftr-313	167	35	)	)	PUNCT
ftr-313	167	36	.	.	PUNCT
ftr-313	168	1	37	37	NUM
ftr-313	168	2	.	.	PUNCT
ftr-313	169	1	see	see	VERB
ftr-313	169	2	commission	commission	NOUN
ftr-313	169	3	proposal	proposal	NOUN
ftr-313	169	4	for	for	ADP
ftr-313	169	5	a	a	DET
ftr-313	169	6	council	council	NOUN
ftr-313	169	7	directive	directive	NOUN
ftr-313	169	8	on	on	ADP
ftr-313	169	9	a	a	DET
ftr-313	169	10	common	common	ADJ
ftr-313	169	11	consolidated	consolidated	ADJ
ftr-313	169	12	corporate	corporate	ADJ
ftr-313	169	13	tax	tax	NOUN
ftr-313	169	14	base	base	NOUN
ftr-313	169	15	(	(	PUNCT
ftr-313	169	16	ccctb	ccctb	NOUN
ftr-313	169	17	)	)	PUNCT
ftr-313	169	18	,	,	PUNCT
ftr-313	169	19	com	com	NOUN
ftr-313	169	20	(	(	PUNCT
ftr-313	169	21	2011	2011	NUM
ftr-313	169	22	)	)	PUNCT
ftr-313	169	23	121/4	121/4	NUM
ftr-313	169	24	final	final	ADJ
ftr-313	169	25	(	(	PUNCT
ftr-313	169	26	mar	mar	PROPN
ftr-313	169	27	.	.	PROPN
ftr-313	169	28	16	16	NUM
ftr-313	169	29	,	,	PUNCT
ftr-313	169	30	2011	2011	NUM
ftr-313	169	31	)	)	PUNCT
ftr-313	169	32	,	,	PUNCT
ftr-313	169	33	http://ec.europa.eu/taxation_customs/resources/documents/taxation/company	http://ec.europa.eu/taxation_customs/resources/documents/taxation/company	PROPN
ftr-313	169	34	_	_	PRON
ftr-313	169	35	tax	tax	NOUN
ftr-313	169	36	/	/	SYM
ftr-313	169	37	common_tax_base	common_tax_base	NOUN
ftr-313	169	38	/	/	SYM
ftr-313	169	39	com_2011_121_en.pdf	com_2011_121_en.pdf	PUNCT
ftr-313	170	1	[	[	X
ftr-313	170	2	hereinafter	hereinafter	NOUN
ftr-313	170	3	ccctb	ccctb	NOUN
ftr-313	170	4	proposal	proposal	NOUN
ftr-313	170	5	]	]	PUNCT
ftr-313	170	6	.	.	PUNCT
ftr-313	171	1	the	the	DET
ftr-313	171	2	ec	ec	PROPN
ftr-313	171	3	describes	describe	VERB
ftr-313	171	4	the	the	DET
ftr-313	171	5	proposal	proposal	NOUN
ftr-313	171	6	on	on	ADP
ftr-313	171	7	its	its	PRON
ftr-313	171	8	website	website	NOUN
ftr-313	171	9	as	as	SCONJ
ftr-313	171	10	follows	follow	VERB
ftr-313	171	11	:	:	PUNCT
ftr-313	171	12	the	the	DET
ftr-313	171	13	european	european	PROPN
ftr-313	171	14	commission	commission	PROPN
ftr-313	171	15	on	on	ADP
ftr-313	171	16	16	16	NUM
ftr-313	171	17	march	march	NOUN
ftr-313	171	18	2011	2011	NUM
ftr-313	171	19	proposed	propose	VERB
ftr-313	171	20	a	a	DET
ftr-313	171	21	common	common	ADJ
ftr-313	171	22	system	system	NOUN
ftr-313	171	23	for	for	ADP
ftr-313	171	24	calculating	calculate	VERB
ftr-313	171	25	the	the	DET
ftr-313	171	26	tax	tax	NOUN
ftr-313	171	27	base	base	NOUN
ftr-313	171	28	of	of	ADP
ftr-313	171	29	businesses	business	NOUN
ftr-313	171	30	operating	operate	VERB
ftr-313	171	31	in	in	ADP
ftr-313	171	32	the	the	DET
ftr-313	171	33	eu	eu	PROPN
ftr-313	171	34	.	.	PUNCT
ftr-313	172	1	the	the	DET
ftr-313	172	2	proposed	propose	VERB
ftr-313	172	3	common	common	ADJ
ftr-313	172	4	consolidated	consolidated	ADJ
ftr-313	172	5	corporate	corporate	ADJ
ftr-313	172	6	tax	tax	NOUN
ftr-313	172	7	base	base	NOUN
ftr-313	172	8	(	(	PUNCT
ftr-313	172	9	ccctb	ccctb	NOUN
ftr-313	172	10	)	)	PUNCT
ftr-313	172	11	,	,	PUNCT
ftr-313	172	12	would	would	AUX
ftr-313	172	13	mean	mean	VERB
ftr-313	172	14	that	that	SCONJ
ftr-313	172	15	companies	company	NOUN
ftr-313	172	16	would	would	AUX
ftr-313	172	17	benefit	benefit	VERB
ftr-313	172	18	from	from	ADP
ftr-313	172	19	a	a	DET
ftr-313	172	20	“	"	PUNCT
ftr-313	172	21	onestop	onestop	ADJ
ftr-313	172	22	-	-	PUNCT
ftr-313	172	23	shop	shop	NOUN
ftr-313	172	24	”	"	PUNCT
ftr-313	172	25	system	system	NOUN
ftr-313	172	26	for	for	ADP
ftr-313	172	27	filing	file	VERB
ftr-313	172	28	their	their	PRON
ftr-313	172	29	tax	tax	NOUN
ftr-313	172	30	returns	return	NOUN
ftr-313	172	31	and	and	CCONJ
ftr-313	172	32	would	would	AUX
ftr-313	172	33	be	be	AUX
ftr-313	172	34	able	able	ADJ
ftr-313	172	35	to	to	PART
ftr-313	172	36	consolidate	consolidate	VERB
ftr-313	172	37	all	all	DET
ftr-313	172	38	the	the	DET
ftr-313	172	39	profits	profit	NOUN
ftr-313	172	40	and	and	CCONJ
ftr-313	172	41	losses	loss	NOUN
ftr-313	172	42	they	they	PRON
ftr-313	172	43	incur	incur	VERB
ftr-313	172	44	across	across	ADP
ftr-313	172	45	the	the	DET
ftr-313	172	46	eu	eu	PROPN
ftr-313	172	47	.	.	PROPN
ftr-313	172	48	member	member	PROPN
ftr-313	172	49	states	state	NOUN
ftr-313	172	50	would	would	AUX
ftr-313	172	51	maintain	maintain	VERB
ftr-313	172	52	their	their	PRON
ftr-313	172	53	full	full	ADJ
ftr-313	172	54	sovereign	sovereign	ADJ
ftr-313	172	55	right	right	NOUN
ftr-313	172	56	to	to	PART
ftr-313	172	57	set	set	VERB
ftr-313	172	58	their	their	PRON
ftr-313	172	59	own	own	ADJ
ftr-313	172	60	corporate	corporate	ADJ
ftr-313	172	61	tax	tax	NOUN
ftr-313	172	62	rate	rate	NOUN
ftr-313	172	63	.	.	PUNCT
ftr-313	173	1	2013	2013	NUM
ftr-313	173	2	]	]	PUNCT
ftr-313	173	3	utopian	utopian	ADJ
ftr-313	173	4	visions	vision	NOUN
ftr-313	173	5	toward	toward	ADP
ftr-313	173	6	a	a	DET
ftr-313	173	7	grand	grand	ADJ
ftr-313	173	8	unified	unified	ADJ
ftr-313	173	9	global	global	ADJ
ftr-313	173	10	income	income	NOUN
ftr-313	173	11	tax	tax	NOUN
ftr-313	173	12	369	369	NUM
ftr-313	173	13	proposal	proposal	NOUN
ftr-313	173	14	for	for	ADP
ftr-313	173	15	the	the	DET
ftr-313	173	16	enactment	enactment	NOUN
ftr-313	173	17	of	of	ADP
ftr-313	173	18	a	a	DET
ftr-313	173	19	mandatory	mandatory	ADJ
ftr-313	173	20	—	—	PUNCT
ftr-313	173	21	rather	rather	ADV
ftr-313	173	22	than	than	ADP
ftr-313	173	23	the	the	DET
ftr-313	173	24	ec	ec	PROPN
ftr-313	173	25	’s	’s	PART
ftr-313	173	26	proposed	propose	VERB
ftr-313	173	27	voluntary	voluntary	ADJ
ftr-313	173	28	—	—	PUNCT
ftr-313	173	29	ccctb	ccctb	NOUN
ftr-313	173	30	with	with	ADP
ftr-313	173	31	a	a	DET
ftr-313	173	32	five	five	NUM
ftr-313	173	33	-	-	PUNCT
ftr-313	173	34	year	year	NOUN
ftr-313	173	35	phase	phase	NOUN
ftr-313	173	36	-	-	PUNCT
ftr-313	173	37	in.38	in.38	NOUN
ftr-313	173	38	unlike	unlike	ADP
ftr-313	173	39	the	the	DET
ftr-313	173	40	1994	1994	NUM
ftr-313	173	41	world	world	NOUN
ftr-313	173	42	that	that	PRON
ftr-313	173	43	was	be	AUX
ftr-313	173	44	nearly	nearly	ADV
ftr-313	173	45	devoid	devoid	ADJ
ftr-313	173	46	of	of	ADP
ftr-313	173	47	international	international	ADJ
ftr-313	173	48	cooperation	cooperation	NOUN
ftr-313	173	49	on	on	ADP
ftr-313	173	50	tax	tax	NOUN
ftr-313	173	51	transparency	transparency	NOUN
ftr-313	173	52	and	and	CCONJ
ftr-313	173	53	information	information	NOUN
ftr-313	173	54	sharing	sharing	NOUN
ftr-313	173	55	,	,	PUNCT
ftr-313	173	56	ever	ever	ADV
ftr-313	173	57	-	-	PUNCT
ftr-313	173	58	increasing	increase	VERB
ftr-313	173	59	international	international	ADJ
ftr-313	173	60	cooperation	cooperation	NOUN
ftr-313	173	61	on	on	ADP
ftr-313	173	62	tax	tax	NOUN
ftr-313	173	63	information	information	NOUN
ftr-313	173	64	sharing	sharing	NOUN
ftr-313	173	65	characterizes	characterize	VERB
ftr-313	173	66	the	the	DET
ftr-313	173	67	2012	2012	NUM
ftr-313	173	68	world.39	world.39	NOUN
ftr-313	173	69	yet	yet	ADV
ftr-313	173	70	,	,	PUNCT
ftr-313	173	71	despite	despite	SCONJ
ftr-313	173	72	advances	advance	NOUN
ftr-313	173	73	in	in	ADP
ftr-313	173	74	information	information	NOUN
ftr-313	173	75	sharing	sharing	NOUN
ftr-313	173	76	,	,	PUNCT
ftr-313	173	77	tax	tax	NOUN
ftr-313	173	78	competition	competition	NOUN
ftr-313	173	79	and	and	CCONJ
ftr-313	173	80	tax	tax	NOUN
ftr-313	173	81	avoidance	avoidance	NOUN
ftr-313	173	82	have	have	AUX
ftr-313	173	83	rendered	render	VERB
ftr-313	173	84	the	the	DET
ftr-313	173	85	need	need	NOUN
ftr-313	173	86	for	for	ADP
ftr-313	173	87	better	well	ADJ
ftr-313	173	88	assessment	assessment	NOUN
ftr-313	173	89	and	and	CCONJ
ftr-313	173	90	collection	collection	NOUN
ftr-313	173	91	methods	method	NOUN
ftr-313	173	92	compelling	compelling	ADJ
ftr-313	173	93	.	.	PUNCT
ftr-313	174	1	the	the	DET
ftr-313	174	2	primary	primary	ADJ
ftr-313	174	3	goals	goal	NOUN
ftr-313	174	4	of	of	ADP
ftr-313	174	5	those	those	DET
ftr-313	174	6	improved	improve	VERB
ftr-313	174	7	methods	method	NOUN
ftr-313	174	8	are	be	AUX
ftr-313	174	9	to	to	PART
ftr-313	174	10	prevent	prevent	VERB
ftr-313	174	11	wealthier	wealthy	ADJ
ftr-313	174	12	taxpayers	taxpayer	NOUN
ftr-313	174	13	from	from	ADP
ftr-313	174	14	avoiding	avoid	VERB
ftr-313	174	15	tax	tax	NOUN
ftr-313	174	16	and	and	CCONJ
ftr-313	174	17	to	to	PART
ftr-313	174	18	restore	restore	VERB
ftr-313	174	19	public	public	ADJ
ftr-313	174	20	confidence	confidence	NOUN
ftr-313	174	21	that	that	SCONJ
ftr-313	174	22	the	the	DET
ftr-313	174	23	distribution	distribution	NOUN
ftr-313	174	24	of	of	ADP
ftr-313	174	25	tax	tax	NOUN
ftr-313	174	26	burden	burden	NOUN
ftr-313	174	27	is	be	AUX
ftr-313	174	28	fair	fair	ADJ
ftr-313	174	29	.	.	PUNCT
ftr-313	175	1	without	without	ADP
ftr-313	175	2	some	some	DET
ftr-313	175	3	fundamental	fundamental	ADJ
ftr-313	175	4	change	change	NOUN
ftr-313	175	5	in	in	ADP
ftr-313	175	6	the	the	DET
ftr-313	175	7	income	income	NOUN
ftr-313	175	8	tax	tax	NOUN
ftr-313	175	9	system	system	NOUN
ftr-313	175	10	,	,	PUNCT
ftr-313	175	11	the	the	DET
ftr-313	175	12	public	public	ADJ
ftr-313	175	13	perception	perception	NOUN
ftr-313	175	14	of	of	ADP
ftr-313	175	15	the	the	DET
ftr-313	175	16	tax	tax	NOUN
ftr-313	175	17	system	system	NOUN
ftr-313	175	18	as	as	ADP
ftr-313	175	19	favoring	favor	VERB
ftr-313	175	20	the	the	DET
ftr-313	175	21	wealthy	wealthy	ADJ
ftr-313	175	22	and	and	CCONJ
ftr-313	175	23	powerful	powerful	ADJ
ftr-313	175	24	is	be	AUX
ftr-313	175	25	likely	likely	ADJ
ftr-313	175	26	to	to	PART
ftr-313	175	27	continue	continue	VERB
ftr-313	175	28	to	to	PART
ftr-313	175	29	grow,40	grow,40	NOUN
ftr-313	175	30	as	as	SCONJ
ftr-313	175	31	will	will	AUX
ftr-313	175	32	the	the	DET
ftr-313	175	33	shadow	shadow	NOUN
ftr-313	175	34	economy	economy	NOUN
ftr-313	175	35	and	and	CCONJ
ftr-313	175	36	its	its	PRON
ftr-313	175	37	accompanying	accompanying	ADJ
ftr-313	175	38	loss	loss	NOUN
ftr-313	175	39	of	of	ADP
ftr-313	175	40	tax	tax	NOUN
ftr-313	175	41	revenue.41	revenue.41	PROPN
ftr-313	175	42	a	a	DET
ftr-313	175	43	gugit	gugit	NOUN
ftr-313	175	44	just	just	ADV
ftr-313	175	45	might	might	AUX
ftr-313	175	46	offer	offer	VERB
ftr-313	175	47	the	the	DET
ftr-313	175	48	solution	solution	NOUN
ftr-313	175	49	as	as	SCONJ
ftr-313	175	50	it	it	PRON
ftr-313	175	51	diminishes	diminish	VERB
ftr-313	175	52	concealment	concealment	NOUN
ftr-313	175	53	of	of	ADP
ftr-313	175	54	income	income	NOUN
ftr-313	175	55	and	and	CCONJ
ftr-313	175	56	limits	limit	VERB
ftr-313	175	57	cross	cross	ADJ
ftr-313	175	58	-	-	ADJ
ftr-313	175	59	border	border	ADJ
ftr-313	175	60	tax	tax	NOUN
ftr-313	175	61	arbitrage	arbitrage	NOUN
ftr-313	175	62	.	.	PUNCT
ftr-313	176	1	to	to	ADP
ftr-313	176	2	the	the	DET
ftr-313	176	3	extent	extent	NOUN
ftr-313	176	4	people	people	NOUN
ftr-313	176	5	who	who	PRON
ftr-313	176	6	participate	participate	VERB
ftr-313	176	7	extensively	extensively	ADV
ftr-313	176	8	in	in	ADP
ftr-313	176	9	the	the	DET
ftr-313	176	10	underground	underground	ADJ
ftr-313	176	11	economy	economy	NOUN
ftr-313	176	12	do	do	VERB
ftr-313	176	13	so	so	ADV
ftr-313	176	14	to	to	PART
ftr-313	176	15	level	level	VERB
ftr-313	176	16	the	the	DET
ftr-313	176	17	playing	play	VERB
ftr-313	176	18	field	field	NOUN
ftr-313	176	19	with	with	ADP
ftr-313	176	20	wealthier	wealthy	ADJ
ftr-313	176	21	people	people	NOUN
ftr-313	176	22	who	who	PRON
ftr-313	176	23	are	be	AUX
ftr-313	176	24	able	able	ADJ
ftr-313	176	25	to	to	PART
ftr-313	176	26	capture	capture	VERB
ftr-313	176	27	favorable	favorable	ADJ
ftr-313	176	28	tax	tax	NOUN
ftr-313	176	29	treatment	treatment	NOUN
ftr-313	176	30	within	within	ADP
ftr-313	176	31	existing	exist	VERB
ftr-313	176	32	tax	tax	NOUN
ftr-313	176	33	systems	system	NOUN
ftr-313	176	34	,	,	PUNCT
ftr-313	176	35	the	the	DET
ftr-313	176	36	gugit	gugit	NOUN
ftr-313	176	37	may	may	AUX
ftr-313	176	38	diminish	diminish	VERB
ftr-313	176	39	the	the	DET
ftr-313	176	40	underground	underground	ADJ
ftr-313	176	41	economy	economy	NOUN
ftr-313	176	42	as	as	ADV
ftr-313	176	43	well	well	ADV
ftr-313	176	44	.	.	PUNCT
ftr-313	177	1	this	this	DET
ftr-313	177	2	paper	paper	NOUN
ftr-313	177	3	offers	offer	VERB
ftr-313	177	4	an	an	DET
ftr-313	177	5	overview	overview	NOUN
ftr-313	177	6	of	of	ADP
ftr-313	177	7	many	many	ADJ
ftr-313	177	8	of	of	ADP
ftr-313	177	9	the	the	DET
ftr-313	177	10	issues	issue	NOUN
ftr-313	177	11	that	that	PRON
ftr-313	177	12	a	a	DET
ftr-313	177	13	gugit	gugit	NOUN
ftr-313	177	14	raises	raise	VERB
ftr-313	177	15	and	and	CCONJ
ftr-313	177	16	explains	explain	VERB
ftr-313	177	17	why	why	SCONJ
ftr-313	177	18	current	current	ADJ
ftr-313	177	19	global	global	ADJ
ftr-313	177	20	trends	trend	NOUN
ftr-313	177	21	suggest	suggest	VERB
ftr-313	177	22	that	that	SCONJ
ftr-313	177	23	most	most	ADJ
ftr-313	177	24	of	of	ADP
ftr-313	177	25	those	those	DET
ftr-313	177	26	issues	issue	NOUN
ftr-313	177	27	no	no	ADV
ftr-313	177	28	longer	long	ADV
ftr-313	177	29	are	be	AUX
ftr-313	177	30	a	a	DET
ftr-313	177	31	barrier	barrier	NOUN
ftr-313	177	32	to	to	ADP
ftr-313	177	33	adoption	adoption	NOUN
ftr-313	177	34	of	of	ADP
ftr-313	177	35	a	a	DET
ftr-313	177	36	gugit	gugit	NOUN
ftr-313	177	37	.	.	PUNCT
ftr-313	178	1	the	the	DET
ftr-313	178	2	paper	paper	NOUN
ftr-313	178	3	does	do	AUX
ftr-313	178	4	not	not	PART
ftr-313	178	5	provide	provide	VERB
ftr-313	178	6	a	a	DET
ftr-313	178	7	detailed	detailed	ADJ
ftr-313	178	8	gugit	gugit	NOUN
ftr-313	178	9	proposal	proposal	NOUN
ftr-313	178	10	but	but	CCONJ
ftr-313	178	11	builds	build	VERB
ftr-313	178	12	on	on	ADP
ftr-313	178	13	the	the	DET
ftr-313	178	14	work	work	NOUN
ftr-313	178	15	of	of	ADP
ftr-313	178	16	the	the	DET
ftr-313	178	17	ccctb	ccctb	NOUN
ftr-313	178	18	wg	wg	PROPN
ftr-313	178	19	and	and	CCONJ
ftr-313	178	20	its	its	PRON
ftr-313	178	21	detailed	detailed	ADJ
ftr-313	178	22	proposal	proposal	NOUN
ftr-313	178	23	for	for	ADP
ftr-313	178	24	a	a	DET
ftr-313	178	25	ccctb.42	ccctb.42	PROPN
ftr-313	178	26	part	part	NOUN
ftr-313	178	27	ii	ii	PROPN
ftr-313	178	28	of	of	ADP
ftr-313	178	29	this	this	DET
ftr-313	178	30	paper	paper	NOUN
ftr-313	178	31	defines	define	VERB
ftr-313	178	32	the	the	DET
ftr-313	178	33	gugit	gugit	NOUN
ftr-313	178	34	concept	concept	NOUN
ftr-313	178	35	and	and	CCONJ
ftr-313	178	36	describes	describe	VERB
ftr-313	178	37	its	its	PRON
ftr-313	178	38	contours	contours	NOUN
ftr-313	178	39	and	and	CCONJ
ftr-313	178	40	limitations	limitation	NOUN
ftr-313	178	41	.	.	PUNCT
ftr-313	179	1	part	part	NOUN
ftr-313	179	2	iii	iii	NUM
ftr-313	179	3	confronts	confront	VERB
ftr-313	179	4	common	common	ADJ
ftr-313	179	5	tax	tax	NOUN
ftr-313	179	6	base	base	NOUN
ftr-313	179	7	,	,	PUNCT
ftr-313	179	8	eur	eur	PROPN
ftr-313	179	9	.	.	PUNCT
ftr-313	179	10	commission	commission	PROPN
ftr-313	179	11	,	,	PUNCT
ftr-313	179	12	http://ec.europa.eu/taxation_customs/	http://ec.europa.eu/taxation_customs/	ADP
ftr-313	179	13	taxation	taxation	NOUN
ftr-313	179	14	/	/	SYM
ftr-313	179	15	company_tax	company_tax	NUM
ftr-313	179	16	/	/	SYM
ftr-313	179	17	common_tax_base	common_tax_base	NOUN
ftr-313	179	18	/	/	SYM
ftr-313	179	19	index_en.htm	index_en.htm	PROPN
ftr-313	179	20	(	(	PUNCT
ftr-313	179	21	last	last	ADJ
ftr-313	179	22	updated	update	VERB
ftr-313	179	23	aug	aug	PROPN
ftr-313	179	24	.	.	PROPN
ftr-313	179	25	13	13	NUM
ftr-313	179	26	,	,	PUNCT
ftr-313	179	27	2013	2013	NUM
ftr-313	179	28	)	)	PUNCT
ftr-313	179	29	.	.	PUNCT
ftr-313	180	1	38	38	NUM
ftr-313	180	2	.	.	PUNCT
ftr-313	181	1	see	see	VERB
ftr-313	181	2	european	european	ADJ
ftr-313	181	3	parliament	parliament	NOUN
ftr-313	181	4	legislative	legislative	ADJ
ftr-313	181	5	resolution	resolution	NOUN
ftr-313	181	6	of	of	ADP
ftr-313	181	7	19	19	NUM
ftr-313	181	8	april	april	PROPN
ftr-313	181	9	2012	2012	NUM
ftr-313	181	10	on	on	ADP
ftr-313	181	11	the	the	DET
ftr-313	181	12	proposal	proposal	NOUN
ftr-313	181	13	for	for	ADP
ftr-313	181	14	a	a	DET
ftr-313	181	15	council	council	NOUN
ftr-313	181	16	directive	directive	NOUN
ftr-313	181	17	on	on	ADP
ftr-313	181	18	a	a	DET
ftr-313	181	19	common	common	ADJ
ftr-313	181	20	consolidated	consolidated	ADJ
ftr-313	181	21	corporate	corporate	ADJ
ftr-313	181	22	tax	tax	NOUN
ftr-313	181	23	base	base	NOUN
ftr-313	181	24	(	(	PUNCT
ftr-313	181	25	ccctb	ccctb	NOUN
ftr-313	181	26	)	)	PUNCT
ftr-313	181	27	(	(	PUNCT
ftr-313	181	28	com	com	NOUN
ftr-313	181	29	(	(	PUNCT
ftr-313	181	30	2011	2011	NUM
ftr-313	181	31	)	)	PUNCT
ftr-313	181	32	0121	0121	NUM
ftr-313	181	33	–	–	PUNCT
ftr-313	181	34	c7	c7	PROPN
ftr-313	181	35	-	-	PUNCT
ftr-313	181	36	0092/2011–2011/0058	0092/2011–2011/0058	NOUN
ftr-313	181	37	(	(	PUNCT
ftr-313	181	38	cns	cns	NOUN
ftr-313	181	39	)	)	PUNCT
ftr-313	181	40	)	)	PUNCT
ftr-313	181	41	,	,	PUNCT
ftr-313	181	42	eur	eur	PROPN
ftr-313	181	43	.	.	PUNCT
ftr-313	182	1	parliament	parliament	NOUN
ftr-313	182	2	,	,	PUNCT
ftr-313	182	3	http://www.europarl.europa.eu/sides/getdoc.do?type=ta&reference=	http://www.europarl.europa.eu/sides/getdoc.do?type=ta&reference=	PROPN
ftr-313	182	4	p7	p7	ADJ
ftr-313	182	5	-	-	PUNCT
ftr-313	182	6	ta-2012	ta-2012	NOUN
ftr-313	182	7	-	-	PUNCT
ftr-313	182	8	0135&language	0135&language	NOUN
ftr-313	182	9	=	=	SYM
ftr-313	182	10	en&ring	en&ring	NOUN
ftr-313	182	11	=	=	NOUN
ftr-313	182	12	a7	a7	VERB
ftr-313	182	13	-	-	PUNCT
ftr-313	182	14	2012	2012	NUM
ftr-313	182	15	-	-	PUNCT
ftr-313	182	16	0080	0080	NUM
ftr-313	182	17	(	(	PUNCT
ftr-313	182	18	last	last	ADJ
ftr-313	182	19	updated	update	VERB
ftr-313	182	20	july	july	PROPN
ftr-313	182	21	25	25	NUM
ftr-313	182	22	,	,	PUNCT
ftr-313	182	23	2013	2013	NUM
ftr-313	182	24	)	)	PUNCT
ftr-313	183	1	[	[	X
ftr-313	183	2	hereinafter	hereinafter	NOUN
ftr-313	183	3	ep	ep	PROPN
ftr-313	183	4	ccctb	ccctb	NOUN
ftr-313	183	5	resolution	resolution	NOUN
ftr-313	183	6	]	]	PUNCT
ftr-313	183	7	.	.	PUNCT
ftr-313	184	1	39	39	NUM
ftr-313	184	2	.	.	PUNCT
ftr-313	185	1	oecd	oecd	PROPN
ftr-313	185	2	,	,	PUNCT
ftr-313	185	3	progress	progress	NOUN
ftr-313	185	4	report	report	NOUN
ftr-313	185	5	to	to	ADP
ftr-313	185	6	the	the	DET
ftr-313	185	7	g20	g20	NOUN
ftr-313	185	8	(	(	PUNCT
ftr-313	185	9	june	june	PROPN
ftr-313	185	10	2012	2012	NUM
ftr-313	185	11	)	)	PUNCT
ftr-313	185	12	,	,	PUNCT
ftr-313	185	13	in	in	ADP
ftr-313	185	14	tax	tax	NOUN
ftr-313	185	15	transparency	transparency	NOUN
ftr-313	185	16	2012	2012	NUM
ftr-313	185	17	:	:	PUNCT
ftr-313	185	18	report	report	NOUN
ftr-313	185	19	on	on	ADP
ftr-313	185	20	progress	progress	NOUN
ftr-313	185	21	31	31	NUM
ftr-313	185	22	(	(	PUNCT
ftr-313	185	23	2012	2012	NUM
ftr-313	185	24	)	)	PUNCT
ftr-313	185	25	,	,	PUNCT
ftr-313	185	26	http://www.oecd.org/tax/	http://www.oecd.org/tax/	NOUN
ftr-313	185	27	transparency/	transparency/	NUM
ftr-313	186	1	[	[	X
ftr-313	186	2	hereinafter	hereinafter	NOUN
ftr-313	186	3	oecd	oecd	PROPN
ftr-313	186	4	,	,	PUNCT
ftr-313	186	5	progress	progress	NOUN
ftr-313	186	6	report	report	NOUN
ftr-313	186	7	]	]	PUNCT
ftr-313	186	8	(	(	PUNCT
ftr-313	186	9	identifying	identify	VERB
ftr-313	186	10	a	a	DET
ftr-313	186	11	significant	significant	ADJ
ftr-313	186	12	increase	increase	NOUN
ftr-313	186	13	in	in	ADP
ftr-313	186	14	tax	tax	NOUN
ftr-313	186	15	transparency	transparency	NOUN
ftr-313	186	16	and	and	CCONJ
ftr-313	186	17	automatic	automatic	ADJ
ftr-313	186	18	information	information	NOUN
ftr-313	186	19	exchange	exchange	NOUN
ftr-313	186	20	,	,	PUNCT
ftr-313	186	21	including	include	VERB
ftr-313	186	22	jurisdictions	jurisdiction	NOUN
ftr-313	186	23	that	that	PRON
ftr-313	186	24	formerly	formerly	ADV
ftr-313	186	25	were	be	AUX
ftr-313	186	26	non	non	ADJ
ftr-313	186	27	-	-	ADJ
ftr-313	186	28	cooperative	cooperative	ADJ
ftr-313	186	29	tax	tax	NOUN
ftr-313	186	30	havens	haven	NOUN
ftr-313	186	31	)	)	PUNCT
ftr-313	186	32	.	.	PUNCT
ftr-313	187	1	40	40	NUM
ftr-313	187	2	.	.	PUNCT
ftr-313	188	1	see	see	VERB
ftr-313	188	2	generally	generally	ADV
ftr-313	188	3	henry	henry	PROPN
ftr-313	188	4	ordower	ordower	PROPN
ftr-313	188	5	,	,	PUNCT
ftr-313	188	6	the	the	DET
ftr-313	188	7	culture	culture	NOUN
ftr-313	188	8	of	of	ADP
ftr-313	188	9	tax	tax	NOUN
ftr-313	188	10	avoidance	avoidance	NOUN
ftr-313	188	11	,	,	PUNCT
ftr-313	188	12	55	55	NUM
ftr-313	188	13	st	st	X
ftr-313	188	14	.	.	PROPN
ftr-313	188	15	louis	louis	PROPN
ftr-313	188	16	u.	u.	PROPN
ftr-313	188	17	l.j	l.j	PROPN
ftr-313	188	18	.	.	PROPN
ftr-313	188	19	47	47	NUM
ftr-313	188	20	,	,	PUNCT
ftr-313	188	21	115–125	115–125	NUM
ftr-313	188	22	(	(	PUNCT
ftr-313	188	23	2010	2010	NUM
ftr-313	188	24	)	)	PUNCT
ftr-313	188	25	(	(	PUNCT
ftr-313	188	26	discussing	discuss	VERB
ftr-313	188	27	public	public	ADJ
ftr-313	188	28	perceptions	perception	NOUN
ftr-313	188	29	of	of	ADP
ftr-313	188	30	tax	tax	NOUN
ftr-313	188	31	rates	rate	NOUN
ftr-313	188	32	and	and	CCONJ
ftr-313	188	33	fairness	fairness	NOUN
ftr-313	188	34	and	and	CCONJ
ftr-313	188	35	expressing	express	VERB
ftr-313	188	36	general	general	ADJ
ftr-313	188	37	willingness	willingness	NOUN
ftr-313	188	38	to	to	PART
ftr-313	188	39	avoid	avoid	VERB
ftr-313	188	40	and	and	CCONJ
ftr-313	188	41	often	often	ADV
ftr-313	188	42	evade	evade	VERB
ftr-313	188	43	taxes	taxis	NOUN
ftr-313	188	44	)	)	PUNCT
ftr-313	188	45	.	.	PUNCT
ftr-313	189	1	41	41	NUM
ftr-313	189	2	.	.	PUNCT
ftr-313	190	1	see	see	VERB
ftr-313	190	2	schneider	schneider	PROPN
ftr-313	190	3	&	&	CCONJ
ftr-313	190	4	enste	enste	PROPN
ftr-313	190	5	,	,	PUNCT
ftr-313	190	6	supra	supra	PROPN
ftr-313	190	7	note	note	NOUN
ftr-313	190	8	31	31	NUM
ftr-313	190	9	(	(	PUNCT
ftr-313	190	10	discussing	discuss	VERB
ftr-313	190	11	the	the	DET
ftr-313	190	12	underground	underground	ADJ
ftr-313	190	13	economy	economy	NOUN
ftr-313	190	14	)	)	PUNCT
ftr-313	190	15	.	.	PUNCT
ftr-313	191	1	42	42	NUM
ftr-313	191	2	.	.	PUNCT
ftr-313	192	1	see	see	VERB
ftr-313	192	2	ccctb	ccctb	NOUN
ftr-313	192	3	proposal	proposal	NOUN
ftr-313	192	4	,	,	PUNCT
ftr-313	192	5	supra	supra	PROPN
ftr-313	192	6	note	note	NOUN
ftr-313	192	7	37	37	NUM
ftr-313	192	8	.	.	PUNCT
ftr-313	193	1	370	370	NUM
ftr-313	194	1	florida	florida	PROPN
ftr-313	194	2	tax	tax	NOUN
ftr-313	194	3	review	review	NOUN
ftr-313	194	4	[	[	X
ftr-313	194	5	vol	vol	NOUN
ftr-313	194	6	.	.	PUNCT
ftr-313	195	1	14:9	14:9	NUM
ftr-313	195	2	the	the	DET
ftr-313	195	3	critical	critical	ADJ
ftr-313	195	4	issue	issue	NOUN
ftr-313	195	5	of	of	ADP
ftr-313	195	6	national	national	ADJ
ftr-313	195	7	sovereignty	sovereignty	NOUN
ftr-313	195	8	under	under	ADP
ftr-313	195	9	a	a	DET
ftr-313	195	10	centralized	centralized	ADJ
ftr-313	195	11	reporting	reporting	NOUN
ftr-313	195	12	and	and	CCONJ
ftr-313	195	13	collection	collection	NOUN
ftr-313	195	14	system	system	NOUN
ftr-313	195	15	.	.	PUNCT
ftr-313	196	1	part	part	NOUN
ftr-313	196	2	iii	iii	X
ftr-313	196	3	also	also	ADV
ftr-313	196	4	addresses	address	VERB
ftr-313	196	5	incentivizing	incentivize	VERB
ftr-313	196	6	countries	country	NOUN
ftr-313	196	7	to	to	PART
ftr-313	196	8	accommodate	accommodate	VERB
ftr-313	196	9	a	a	DET
ftr-313	196	10	gugit	gugit	NOUN
ftr-313	196	11	as	as	ADV
ftr-313	196	12	well	well	ADV
ftr-313	196	13	as	as	ADP
ftr-313	196	14	the	the	DET
ftr-313	196	15	more	more	ADV
ftr-313	196	16	general	general	ADJ
ftr-313	196	17	considerations	consideration	NOUN
ftr-313	196	18	of	of	ADP
ftr-313	196	19	the	the	DET
ftr-313	196	20	relinquishment	relinquishment	NOUN
ftr-313	196	21	of	of	ADP
ftr-313	196	22	personal	personal	ADJ
ftr-313	196	23	freedom	freedom	NOUN
ftr-313	196	24	that	that	PRON
ftr-313	196	25	would	would	AUX
ftr-313	196	26	be	be	AUX
ftr-313	196	27	essential	essential	ADJ
ftr-313	196	28	to	to	ADP
ftr-313	196	29	the	the	DET
ftr-313	196	30	successful	successful	ADJ
ftr-313	196	31	operation	operation	NOUN
ftr-313	196	32	of	of	ADP
ftr-313	196	33	the	the	DET
ftr-313	196	34	gugit	gugit	NOUN
ftr-313	196	35	.	.	PUNCT
ftr-313	197	1	part	part	NOUN
ftr-313	197	2	iv	iv	NUM
ftr-313	197	3	reviews	review	NOUN
ftr-313	197	4	several	several	ADJ
ftr-313	197	5	of	of	ADP
ftr-313	197	6	the	the	DET
ftr-313	197	7	technical	technical	ADJ
ftr-313	197	8	objections	objection	NOUN
ftr-313	197	9	to	to	ADP
ftr-313	197	10	a	a	DET
ftr-313	197	11	gugit	gugit	NOUN
ftr-313	197	12	including	include	VERB
ftr-313	197	13	the	the	DET
ftr-313	197	14	methodology	methodology	NOUN
ftr-313	197	15	for	for	ADP
ftr-313	197	16	allocating	allocate	VERB
ftr-313	197	17	and	and	CCONJ
ftr-313	197	18	apportioning	apportion	VERB
ftr-313	197	19	income	income	NOUN
ftr-313	197	20	among	among	ADP
ftr-313	197	21	jurisdictions	jurisdiction	NOUN
ftr-313	197	22	,	,	PUNCT
ftr-313	197	23	currency	currency	NOUN
ftr-313	197	24	conversions	conversion	NOUN
ftr-313	197	25	,	,	PUNCT
ftr-313	197	26	and	and	CCONJ
ftr-313	197	27	accounting	accounting	NOUN
ftr-313	197	28	and	and	CCONJ
ftr-313	197	29	language	language	NOUN
ftr-313	197	30	translation	translation	NOUN
ftr-313	197	31	matters	matter	VERB
ftr-313	197	32	.	.	PUNCT
ftr-313	198	1	part	part	NOUN
ftr-313	198	2	v	v	NOUN
ftr-313	198	3	argues	argue	VERB
ftr-313	198	4	that	that	SCONJ
ftr-313	198	5	international	international	ADJ
ftr-313	198	6	agreement	agreement	NOUN
ftr-313	198	7	to	to	ADP
ftr-313	198	8	a	a	DET
ftr-313	198	9	uniform	uniform	ADJ
ftr-313	198	10	set	set	NOUN
ftr-313	198	11	of	of	ADP
ftr-313	198	12	tax	tax	NOUN
ftr-313	198	13	rules	rule	NOUN
ftr-313	198	14	is	be	AUX
ftr-313	198	15	not	not	PART
ftr-313	198	16	quite	quite	ADV
ftr-313	198	17	so	so	ADV
ftr-313	198	18	unattainable	unattainable	ADJ
ftr-313	198	19	as	as	SCONJ
ftr-313	198	20	it	it	PRON
ftr-313	198	21	might	might	AUX
ftr-313	198	22	seem	seem	VERB
ftr-313	198	23	because	because	SCONJ
ftr-313	198	24	national	national	ADJ
ftr-313	198	25	tax	tax	NOUN
ftr-313	198	26	laws	law	NOUN
ftr-313	198	27	tend	tend	VERB
ftr-313	198	28	to	to	PART
ftr-313	198	29	converge	converge	VERB
ftr-313	198	30	internationally	internationally	ADV
ftr-313	198	31	in	in	ADP
ftr-313	198	32	any	any	DET
ftr-313	198	33	event	event	NOUN
ftr-313	198	34	.	.	PUNCT
ftr-313	199	1	nations	nation	NOUN
ftr-313	199	2	increasingly	increasingly	ADV
ftr-313	199	3	borrow	borrow	VERB
ftr-313	199	4	successful	successful	ADJ
ftr-313	199	5	elements	element	NOUN
ftr-313	199	6	from	from	ADP
ftr-313	199	7	the	the	DET
ftr-313	199	8	tax	tax	NOUN
ftr-313	199	9	laws	law	NOUN
ftr-313	199	10	of	of	ADP
ftr-313	199	11	other	other	ADJ
ftr-313	199	12	countries	country	NOUN
ftr-313	199	13	and	and	CCONJ
ftr-313	199	14	follow	follow	VERB
ftr-313	199	15	the	the	DET
ftr-313	199	16	models	model	NOUN
ftr-313	199	17	that	that	PRON
ftr-313	199	18	other	other	ADJ
ftr-313	199	19	nations	nation	NOUN
ftr-313	199	20	establish.43	establish.43	PROPN
ftr-313	199	21	part	part	PROPN
ftr-313	199	22	vi	vi	PROPN
ftr-313	199	23	concerns	concern	VERB
ftr-313	199	24	itself	itself	PRON
ftr-313	199	25	with	with	ADP
ftr-313	199	26	the	the	DET
ftr-313	199	27	economic	economic	ADJ
ftr-313	199	28	displacements	displacement	NOUN
ftr-313	199	29	and	and	CCONJ
ftr-313	199	30	revenue	revenue	NOUN
ftr-313	199	31	losses	loss	NOUN
ftr-313	199	32	that	that	PRON
ftr-313	199	33	are	be	AUX
ftr-313	199	34	likely	likely	ADJ
ftr-313	199	35	to	to	PART
ftr-313	199	36	arise	arise	VERB
ftr-313	199	37	from	from	ADP
ftr-313	199	38	transition	transition	NOUN
ftr-313	199	39	to	to	ADP
ftr-313	199	40	a	a	DET
ftr-313	199	41	gugit	gugit	NOUN
ftr-313	199	42	.	.	PUNCT
ftr-313	200	1	part	part	NOUN
ftr-313	200	2	vii	vii	PROPN
ftr-313	200	3	concludes	conclude	VERB
ftr-313	200	4	that	that	SCONJ
ftr-313	200	5	economic	economic	ADJ
ftr-313	200	6	globalization	globalization	NOUN
ftr-313	200	7	has	have	AUX
ftr-313	200	8	created	create	VERB
ftr-313	200	9	the	the	DET
ftr-313	200	10	conditions	condition	NOUN
ftr-313	200	11	essential	essential	ADJ
ftr-313	200	12	to	to	ADP
ftr-313	200	13	development	development	NOUN
ftr-313	200	14	of	of	ADP
ftr-313	200	15	a	a	DET
ftr-313	200	16	global	global	ADJ
ftr-313	200	17	tax	tax	NOUN
ftr-313	200	18	system	system	NOUN
ftr-313	200	19	.	.	PUNCT
ftr-313	201	1	converging	converge	VERB
ftr-313	201	2	income	income	NOUN
ftr-313	201	3	tax	tax	NOUN
ftr-313	201	4	rules	rule	NOUN
ftr-313	201	5	internationally	internationally	ADV
ftr-313	201	6	make	make	VERB
ftr-313	201	7	it	it	PRON
ftr-313	201	8	possible	possible	ADJ
ftr-313	201	9	to	to	PART
ftr-313	201	10	negotiate	negotiate	VERB
ftr-313	201	11	uniform	uniform	ADJ
ftr-313	201	12	rules	rule	NOUN
ftr-313	201	13	,	,	PUNCT
ftr-313	201	14	while	while	SCONJ
ftr-313	201	15	acceptance	acceptance	NOUN
ftr-313	201	16	of	of	ADP
ftr-313	201	17	international	international	ADJ
ftr-313	201	18	cooperation	cooperation	NOUN
ftr-313	201	19	on	on	ADP
ftr-313	201	20	information	information	NOUN
ftr-313	201	21	sharing	sharing	NOUN
ftr-313	201	22	in	in	ADP
ftr-313	201	23	tax	tax	NOUN
ftr-313	201	24	matters	matter	NOUN
ftr-313	201	25	has	have	AUX
ftr-313	201	26	become	become	VERB
ftr-313	201	27	sufficiently	sufficiently	ADV
ftr-313	201	28	established	establish	VERB
ftr-313	201	29	and	and	CCONJ
ftr-313	201	30	essential	essential	ADJ
ftr-313	201	31	to	to	ADP
ftr-313	201	32	preventing	prevent	VERB
ftr-313	201	33	tax	tax	NOUN
ftr-313	201	34	avoidance	avoidance	NOUN
ftr-313	201	35	,	,	PUNCT
ftr-313	201	36	so	so	ADV
ftr-313	201	37	national	national	ADJ
ftr-313	201	38	sovereignty	sovereignty	NOUN
ftr-313	201	39	as	as	ADP
ftr-313	201	40	a	a	DET
ftr-313	201	41	barrier	barrier	NOUN
ftr-313	201	42	to	to	ADP
ftr-313	201	43	a	a	DET
ftr-313	201	44	gugit	gugit	NOUN
ftr-313	201	45	quickly	quickly	ADV
ftr-313	201	46	is	be	AUX
ftr-313	201	47	weakening	weaken	VERB
ftr-313	201	48	.	.	PUNCT
ftr-313	202	1	a	a	DET
ftr-313	202	2	gugit	gugit	NOUN
ftr-313	202	3	,	,	PUNCT
ftr-313	202	4	while	while	SCONJ
ftr-313	202	5	utopian	utopian	ADJ
ftr-313	202	6	(	(	PUNCT
ftr-313	202	7	or	or	CCONJ
ftr-313	202	8	dystopian	dystopian	ADJ
ftr-313	202	9	if	if	SCONJ
ftr-313	202	10	the	the	DET
ftr-313	202	11	gugit	gugit	NOUN
ftr-313	202	12	would	would	AUX
ftr-313	202	13	limit	limit	VERB
ftr-313	202	14	the	the	DET
ftr-313	202	15	taxpayer	taxpayer	NOUN
ftr-313	202	16	’s	’s	PART
ftr-313	202	17	planning	planning	NOUN
ftr-313	202	18	opportunities	opportunity	NOUN
ftr-313	202	19	)	)	PUNCT
ftr-313	202	20	,	,	PUNCT
ftr-313	202	21	also	also	ADV
ftr-313	202	22	may	may	AUX
ftr-313	202	23	be	be	AUX
ftr-313	202	24	possible	possible	ADJ
ftr-313	202	25	so	so	SCONJ
ftr-313	202	26	that	that	SCONJ
ftr-313	202	27	development	development	NOUN
ftr-313	202	28	of	of	ADP
ftr-313	202	29	a	a	DET
ftr-313	202	30	model	model	NOUN
ftr-313	202	31	and	and	CCONJ
ftr-313	202	32	commencement	commencement	NOUN
ftr-313	202	33	of	of	ADP
ftr-313	202	34	negotiations	negotiation	NOUN
ftr-313	202	35	lies	lie	VERB
ftr-313	202	36	in	in	ADP
ftr-313	202	37	the	the	DET
ftr-313	202	38	near	near	ADJ
ftr-313	202	39	,	,	PUNCT
ftr-313	202	40	not	not	PART
ftr-313	202	41	distant	distant	ADJ
ftr-313	202	42	,	,	PUNCT
ftr-313	202	43	future	future	NOUN
ftr-313	202	44	.	.	PUNCT
ftr-313	202	45	ii	ii	PROPN
ftr-313	202	46	.	.	PUNCT
ftr-313	203	1	what	what	PRON
ftr-313	203	2	is	be	AUX
ftr-313	203	3	a	a	DET
ftr-313	203	4	gugit	gugit	NOUN
ftr-313	203	5	and	and	CCONJ
ftr-313	203	6	how	how	SCONJ
ftr-313	203	7	would	would	AUX
ftr-313	203	8	it	it	PRON
ftr-313	203	9	work	work	VERB
ftr-313	203	10	?	?	PUNCT
ftr-313	204	1	a	a	DET
ftr-313	204	2	gugit	gugit	NOUN
ftr-313	204	3	provides	provide	VERB
ftr-313	204	4	rules	rule	NOUN
ftr-313	204	5	to	to	PART
ftr-313	204	6	identify	identify	VERB
ftr-313	204	7	the	the	DET
ftr-313	204	8	taxpayer	taxpayer	NOUN
ftr-313	204	9	,	,	PUNCT
ftr-313	204	10	rules	rule	NOUN
ftr-313	204	11	to	to	PART
ftr-313	204	12	compute	compute	VERB
ftr-313	204	13	the	the	DET
ftr-313	204	14	taxpayer	taxpayer	NOUN
ftr-313	204	15	’s	’s	PART
ftr-313	204	16	income	income	NOUN
ftr-313	204	17	,	,	PUNCT
ftr-313	204	18	and	and	CCONJ
ftr-313	204	19	rules	rule	NOUN
ftr-313	204	20	to	to	PART
ftr-313	204	21	distribute	distribute	VERB
ftr-313	204	22	the	the	DET
ftr-313	204	23	power	power	NOUN
ftr-313	204	24	to	to	PART
ftr-313	204	25	tax	tax	VERB
ftr-313	204	26	the	the	DET
ftr-313	204	27	taxpayer	taxpayer	NOUN
ftr-313	204	28	’s	’s	PART
ftr-313	204	29	income	income	NOUN
ftr-313	204	30	among	among	ADP
ftr-313	204	31	the	the	DET
ftr-313	204	32	jurisdictions	jurisdiction	NOUN
ftr-313	204	33	in	in	ADP
ftr-313	204	34	which	which	PRON
ftr-313	204	35	the	the	DET
ftr-313	204	36	taxpayer	taxpayer	NOUN
ftr-313	204	37	receives	receive	VERB
ftr-313	204	38	or	or	CCONJ
ftr-313	204	39	accrues	accrue	VERB
ftr-313	204	40	income	income	NOUN
ftr-313	204	41	.	.	PUNCT
ftr-313	205	1	first	first	ADV
ftr-313	205	2	,	,	PUNCT
ftr-313	205	3	the	the	DET
ftr-313	205	4	gugit	gugit	NOUN
ftr-313	205	5	must	must	AUX
ftr-313	205	6	determine	determine	VERB
ftr-313	205	7	the	the	DET
ftr-313	205	8	identity	identity	NOUN
ftr-313	205	9	of	of	ADP
ftr-313	205	10	the	the	DET
ftr-313	205	11	taxpayer	taxpayer	NOUN
ftr-313	205	12	.	.	PUNCT
ftr-313	206	1	the	the	DET
ftr-313	206	2	taxpayer	taxpayer	NOUN
ftr-313	206	3	might	might	AUX
ftr-313	206	4	be	be	AUX
ftr-313	206	5	a	a	DET
ftr-313	206	6	single	single	ADJ
ftr-313	206	7	individual	individual	NOUN
ftr-313	206	8	or	or	CCONJ
ftr-313	206	9	entity	entity	NOUN
ftr-313	206	10	or	or	CCONJ
ftr-313	206	11	a	a	DET
ftr-313	206	12	more	more	ADV
ftr-313	206	13	complex	complex	ADJ
ftr-313	206	14	combination	combination	NOUN
ftr-313	206	15	of	of	ADP
ftr-313	206	16	multiple	multiple	ADJ
ftr-313	206	17	individuals	individual	NOUN
ftr-313	206	18	or	or	CCONJ
ftr-313	206	19	entities	entity	NOUN
ftr-313	206	20	.	.	PUNCT
ftr-313	207	1	once	once	SCONJ
ftr-313	207	2	the	the	DET
ftr-313	207	3	gugit	gugit	NOUN
ftr-313	207	4	identifies	identify	VERB
ftr-313	207	5	the	the	DET
ftr-313	207	6	taxpayer	taxpayer	NOUN
ftr-313	207	7	,	,	PUNCT
ftr-313	207	8	it	it	PRON
ftr-313	207	9	determines	determine	VERB
ftr-313	207	10	the	the	DET
ftr-313	207	11	tax	tax	NOUN
ftr-313	207	12	base	base	NOUN
ftr-313	207	13	that	that	PRON
ftr-313	207	14	it	it	PRON
ftr-313	207	15	will	will	AUX
ftr-313	207	16	distribute	distribute	VERB
ftr-313	207	17	under	under	ADP
ftr-313	207	18	a	a	DET
ftr-313	207	19	comprehensive	comprehensive	ADJ
ftr-313	207	20	set	set	NOUN
ftr-313	207	21	of	of	ADP
ftr-313	207	22	uniform	uniform	ADJ
ftr-313	207	23	rules	rule	NOUN
ftr-313	207	24	of	of	ADP
ftr-313	207	25	inclusion	inclusion	NOUN
ftr-313	207	26	in	in	ADP
ftr-313	207	27	and	and	CCONJ
ftr-313	207	28	exclusion	exclusion	NOUN
ftr-313	207	29	from	from	ADP
ftr-313	207	30	income	income	NOUN
ftr-313	207	31	as	as	ADV
ftr-313	207	32	well	well	ADV
ftr-313	207	33	as	as	ADP
ftr-313	207	34	rules	rule	NOUN
ftr-313	207	35	for	for	ADP
ftr-313	207	36	characterization	characterization	NOUN
ftr-313	207	37	of	of	ADP
ftr-313	207	38	special	special	ADJ
ftr-313	207	39	types	type	NOUN
ftr-313	207	40	of	of	ADP
ftr-313	207	41	income	income	NOUN
ftr-313	207	42	—	—	PUNCT
ftr-313	207	43	capital	capital	NOUN
ftr-313	207	44	income	income	NOUN
ftr-313	207	45	,	,	PUNCT
ftr-313	207	46	for	for	ADP
ftr-313	207	47	example.44	example.44	NOUN
ftr-313	207	48	in	in	ADP
ftr-313	207	49	addition	addition	NOUN
ftr-313	207	50	,	,	PUNCT
ftr-313	207	51	a	a	DET
ftr-313	207	52	gugit	gugit	NOUN
ftr-313	207	53	uniformly	uniformly	ADJ
ftr-313	207	54	sorts	sort	NOUN
ftr-313	207	55	a	a	DET
ftr-313	207	56	43	43	NUM
ftr-313	207	57	.	.	PUNCT
ftr-313	208	1	compare	compare	VERB
ftr-313	208	2	the	the	DET
ftr-313	208	3	proliferation	proliferation	NOUN
ftr-313	208	4	of	of	ADP
ftr-313	208	5	general	general	ADJ
ftr-313	208	6	anti	anti	ADJ
ftr-313	208	7	-	-	ADJ
ftr-313	208	8	avoidance	avoidance	ADJ
ftr-313	208	9	rules	rule	NOUN
ftr-313	208	10	during	during	ADP
ftr-313	208	11	the	the	DET
ftr-313	208	12	most	most	ADV
ftr-313	208	13	recent	recent	ADJ
ftr-313	208	14	year	year	NOUN
ftr-313	208	15	tax	tax	NOUN
ftr-313	208	16	history	history	NOUN
ftr-313	208	17	.	.	PUNCT
ftr-313	209	1	see	see	VERB
ftr-313	209	2	generally	generally	ADV
ftr-313	209	3	ordower	ordower	ADJ
ftr-313	209	4	,	,	PUNCT
ftr-313	209	5	supra	supra	ADJ
ftr-313	209	6	note	note	NOUN
ftr-313	209	7	40	40	NUM
ftr-313	209	8	,	,	PUNCT
ftr-313	209	9	at	at	ADP
ftr-313	209	10	94–103	94–103	NUM
ftr-313	209	11	.	.	PROPN
ftr-313	209	12	44	44	NUM
ftr-313	209	13	.	.	PUNCT
ftr-313	210	1	many	many	ADJ
ftr-313	210	2	income	income	NOUN
ftr-313	210	3	tax	tax	NOUN
ftr-313	210	4	systems	system	NOUN
ftr-313	210	5	distinguish	distinguish	VERB
ftr-313	210	6	income	income	NOUN
ftr-313	210	7	from	from	ADP
ftr-313	210	8	capital	capital	NOUN
ftr-313	210	9	from	from	ADP
ftr-313	210	10	income	income	NOUN
ftr-313	210	11	from	from	ADP
ftr-313	210	12	labor	labor	NOUN
ftr-313	210	13	,	,	PUNCT
ftr-313	210	14	and	and	CCONJ
ftr-313	210	15	tax	tax	VERB
ftr-313	210	16	the	the	DET
ftr-313	210	17	different	different	ADJ
ftr-313	210	18	types	type	NOUN
ftr-313	210	19	of	of	ADP
ftr-313	210	20	income	income	NOUN
ftr-313	210	21	at	at	ADP
ftr-313	210	22	different	different	ADJ
ftr-313	210	23	rates	rate	NOUN
ftr-313	210	24	.	.	PUNCT
ftr-313	211	1	the	the	DET
ftr-313	211	2	us	us	PROPN
ftr-313	211	3	,	,	PUNCT
ftr-313	211	4	for	for	ADP
ftr-313	211	5	example	example	NOUN
ftr-313	211	6	,	,	PUNCT
ftr-313	211	7	taxes	taxis	NOUN
ftr-313	211	8	gain	gain	VERB
ftr-313	211	9	from	from	ADP
ftr-313	211	10	the	the	DET
ftr-313	211	11	sale	sale	NOUN
ftr-313	211	12	or	or	CCONJ
ftr-313	211	13	exchange	exchange	NOUN
ftr-313	211	14	of	of	ADP
ftr-313	211	15	capital	capital	NOUN
ftr-313	211	16	assets	asset	NOUN
ftr-313	211	17	that	that	PRON
ftr-313	211	18	a	a	DET
ftr-313	211	19	taxpayer	taxpayer	NOUN
ftr-313	211	20	has	have	AUX
ftr-313	211	21	held	hold	VERB
ftr-313	211	22	for	for	ADP
ftr-313	211	23	more	more	ADJ
ftr-313	211	24	than	than	ADP
ftr-313	211	25	a	a	PRON
ftr-313	211	26	year	year	NOUN
ftr-313	211	27	and	and	CCONJ
ftr-313	211	28	certain	certain	ADJ
ftr-313	211	29	dividends	dividend	NOUN
ftr-313	211	30	at	at	ADP
ftr-313	211	31	a	a	DET
ftr-313	211	32	lower	low	ADJ
ftr-313	211	33	rate	rate	NOUN
ftr-313	211	34	of	of	ADP
ftr-313	211	35	tax	tax	NOUN
ftr-313	211	36	than	than	SCONJ
ftr-313	211	37	it	it	PRON
ftr-313	211	38	taxes	tax	VERB
ftr-313	211	39	income	income	NOUN
ftr-313	211	40	from	from	ADP
ftr-313	211	41	labor	labor	NOUN
ftr-313	211	42	.	.	PUNCT
ftr-313	212	1	i.r.c	i.r.c	PROPN
ftr-313	212	2	.	.	PUNCT
ftr-313	213	1	§	§	PROPN
ftr-313	213	2	1(h	1(h	NUM
ftr-313	213	3	)	)	PUNCT
ftr-313	213	4	.	.	PUNCT
ftr-313	214	1	germany	germany	PROPN
ftr-313	214	2	also	also	ADV
ftr-313	214	3	taxes	tax	VERB
ftr-313	214	4	capital	capital	NOUN
ftr-313	214	5	gain	gain	NOUN
ftr-313	214	6	at	at	ADP
ftr-313	214	7	a	a	DET
ftr-313	214	8	favorable	favorable	ADJ
ftr-313	214	9	rate	rate	NOUN
ftr-313	214	10	2013	2013	NUM
ftr-313	214	11	]	]	PUNCT
ftr-313	214	12	utopian	utopian	ADJ
ftr-313	214	13	visions	vision	NOUN
ftr-313	214	14	toward	toward	ADP
ftr-313	214	15	a	a	DET
ftr-313	214	16	grand	grand	ADJ
ftr-313	214	17	unified	unified	ADJ
ftr-313	214	18	global	global	ADJ
ftr-313	214	19	income	income	NOUN
ftr-313	214	20	tax	tax	NOUN
ftr-313	214	21	371	371	NUM
ftr-313	214	22	taxpayer	taxpayer	NOUN
ftr-313	214	23	’s	’s	PART
ftr-313	214	24	expenditures	expenditure	NOUN
ftr-313	214	25	among	among	ADP
ftr-313	214	26	currently	currently	ADV
ftr-313	214	27	deductible	deductible	ADJ
ftr-313	214	28	expenses	expense	NOUN
ftr-313	214	29	,	,	PUNCT
ftr-313	214	30	capital	capital	NOUN
ftr-313	214	31	expenditures	expenditure	NOUN
ftr-313	214	32	,	,	PUNCT
ftr-313	214	33	and	and	CCONJ
ftr-313	214	34	expenditures	expenditure	NOUN
ftr-313	214	35	unrelated	unrelated	ADJ
ftr-313	214	36	to	to	ADP
ftr-313	214	37	income	income	NOUN
ftr-313	214	38	production	production	NOUN
ftr-313	214	39	.	.	PUNCT
ftr-313	215	1	with	with	ADP
ftr-313	215	2	respect	respect	NOUN
ftr-313	215	3	to	to	ADP
ftr-313	215	4	capital	capital	NOUN
ftr-313	215	5	expenditures	expenditure	NOUN
ftr-313	215	6	,	,	PUNCT
ftr-313	215	7	the	the	DET
ftr-313	215	8	gugit	gugit	NOUN
ftr-313	215	9	governs	govern	VERB
ftr-313	215	10	when	when	SCONJ
ftr-313	215	11	the	the	DET
ftr-313	215	12	taxpayer	taxpayer	NOUN
ftr-313	215	13	may	may	AUX
ftr-313	215	14	recover	recover	VERB
ftr-313	215	15	those	those	DET
ftr-313	215	16	expenditures	expenditure	NOUN
ftr-313	215	17	for	for	ADP
ftr-313	215	18	tax	tax	NOUN
ftr-313	215	19	purposes	purpose	NOUN
ftr-313	215	20	by	by	ADP
ftr-313	215	21	:	:	PUNCT
ftr-313	215	22	(	(	PUNCT
ftr-313	215	23	1	1	X
ftr-313	215	24	)	)	PUNCT
ftr-313	215	25	allowing	allow	VERB
ftr-313	215	26	a	a	DET
ftr-313	215	27	gradual	gradual	ADJ
ftr-313	215	28	recovery	recovery	NOUN
ftr-313	215	29	under	under	ADP
ftr-313	215	30	uniform	uniform	ADJ
ftr-313	215	31	rules	rule	NOUN
ftr-313	215	32	for	for	ADP
ftr-313	215	33	depreciation	depreciation	NOUN
ftr-313	215	34	and	and	CCONJ
ftr-313	215	35	amortization	amortization	NOUN
ftr-313	215	36	;	;	PUNCT
ftr-313	215	37	(	(	PUNCT
ftr-313	215	38	2	2	X
ftr-313	215	39	)	)	PUNCT
ftr-313	215	40	absorbing	absorb	VERB
ftr-313	215	41	the	the	DET
ftr-313	215	42	expenditures	expenditure	NOUN
ftr-313	215	43	into	into	ADP
ftr-313	215	44	inventory	inventory	NOUN
ftr-313	215	45	cost	cost	NOUN
ftr-313	215	46	recoverable	recoverable	NOUN
ftr-313	215	47	as	as	ADP
ftr-313	215	48	part	part	NOUN
ftr-313	215	49	of	of	ADP
ftr-313	215	50	the	the	DET
ftr-313	215	51	cost	cost	NOUN
ftr-313	215	52	of	of	ADP
ftr-313	215	53	goods	good	NOUN
ftr-313	215	54	the	the	DET
ftr-313	215	55	taxpayer	taxpayer	NOUN
ftr-313	215	56	sells	sell	VERB
ftr-313	215	57	;	;	PUNCT
ftr-313	215	58	or	or	CCONJ
ftr-313	215	59	(	(	PUNCT
ftr-313	215	60	3	3	X
ftr-313	215	61	)	)	PUNCT
ftr-313	215	62	including	include	VERB
ftr-313	215	63	the	the	DET
ftr-313	215	64	expenditure	expenditure	NOUN
ftr-313	215	65	in	in	ADP
ftr-313	215	66	the	the	DET
ftr-313	215	67	tax	tax	NOUN
ftr-313	215	68	cost	cost	NOUN
ftr-313	215	69	of	of	ADP
ftr-313	215	70	property	property	NOUN
ftr-313	215	71	that	that	PRON
ftr-313	215	72	the	the	DET
ftr-313	215	73	taxpayer	taxpayer	NOUN
ftr-313	215	74	recovers	recover	VERB
ftr-313	215	75	for	for	ADP
ftr-313	215	76	tax	tax	NOUN
ftr-313	215	77	purposes	purpose	NOUN
ftr-313	215	78	when	when	SCONJ
ftr-313	215	79	the	the	DET
ftr-313	215	80	taxpayer	taxpayer	NOUN
ftr-313	215	81	disposes	dispose	VERB
ftr-313	215	82	of	of	ADP
ftr-313	215	83	the	the	DET
ftr-313	215	84	property	property	NOUN
ftr-313	215	85	.	.	PUNCT
ftr-313	216	1	with	with	ADP
ftr-313	216	2	respect	respect	NOUN
ftr-313	216	3	to	to	ADP
ftr-313	216	4	those	those	DET
ftr-313	216	5	expenditures	expenditure	NOUN
ftr-313	216	6	that	that	PRON
ftr-313	216	7	do	do	AUX
ftr-313	216	8	not	not	PART
ftr-313	216	9	relate	relate	VERB
ftr-313	216	10	to	to	ADP
ftr-313	216	11	the	the	DET
ftr-313	216	12	production	production	NOUN
ftr-313	216	13	of	of	ADP
ftr-313	216	14	income	income	NOUN
ftr-313	216	15	,	,	PUNCT
ftr-313	216	16	the	the	DET
ftr-313	216	17	gugit	gugit	NOUN
ftr-313	216	18	reserves	reserve	NOUN
ftr-313	216	19	those	those	DET
ftr-313	216	20	items	item	NOUN
ftr-313	216	21	for	for	ADP
ftr-313	216	22	national	national	ADJ
ftr-313	216	23	or	or	CCONJ
ftr-313	216	24	local	local	ADJ
ftr-313	216	25	decisions	decision	NOUN
ftr-313	216	26	on	on	ADP
ftr-313	216	27	deductibility	deductibility	NOUN
ftr-313	216	28	.	.	PUNCT
ftr-313	217	1	after	after	ADP
ftr-313	217	2	determining	determine	VERB
ftr-313	217	3	the	the	DET
ftr-313	217	4	taxpayer	taxpayer	NOUN
ftr-313	217	5	’s	’s	PART
ftr-313	217	6	income	income	NOUN
ftr-313	217	7	and	and	CCONJ
ftr-313	217	8	reducing	reduce	VERB
ftr-313	217	9	it	it	PRON
ftr-313	217	10	by	by	ADP
ftr-313	217	11	the	the	DET
ftr-313	217	12	deductible	deductible	ADJ
ftr-313	217	13	and	and	CCONJ
ftr-313	217	14	currently	currently	ADV
ftr-313	217	15	recoverable	recoverable	ADJ
ftr-313	217	16	amounts	amount	NOUN
ftr-313	217	17	of	of	ADP
ftr-313	217	18	expenditures	expenditure	NOUN
ftr-313	217	19	,	,	PUNCT
ftr-313	217	20	the	the	DET
ftr-313	217	21	gugit	gugit	NOUN
ftr-313	217	22	distributes	distribute	VERB
ftr-313	217	23	the	the	DET
ftr-313	217	24	tax	tax	NOUN
ftr-313	217	25	base	base	NOUN
ftr-313	217	26	under	under	ADP
ftr-313	217	27	a	a	DET
ftr-313	217	28	uniform	uniform	ADJ
ftr-313	217	29	set	set	NOUN
ftr-313	217	30	of	of	ADP
ftr-313	217	31	rules	rule	NOUN
ftr-313	217	32	among	among	ADP
ftr-313	217	33	all	all	DET
ftr-313	217	34	countries	country	NOUN
ftr-313	217	35	in	in	ADP
ftr-313	217	36	which	which	PRON
ftr-313	217	37	the	the	DET
ftr-313	217	38	taxpayer	taxpayer	NOUN
ftr-313	217	39	produces	produce	VERB
ftr-313	217	40	income.45	income.45	ADV
ftr-313	217	41	each	each	DET
ftr-313	217	42	country	country	NOUN
ftr-313	217	43	might	might	AUX
ftr-313	217	44	provide	provide	VERB
ftr-313	217	45	additional	additional	ADJ
ftr-313	217	46	deductions	deduction	NOUN
ftr-313	217	47	for	for	ADP
ftr-313	217	48	the	the	DET
ftr-313	217	49	taxpayer	taxpayer	NOUN
ftr-313	217	50	’s	’s	PART
ftr-313	217	51	non	non	ADJ
ftr-313	217	52	-	-	ADJ
ftr-313	217	53	income	income	NOUN
ftr-313	217	54	-	-	PUNCT
ftr-313	217	55	producing	produce	VERB
ftr-313	217	56	expenditures	expenditure	NOUN
ftr-313	217	57	(	(	PUNCT
ftr-313	217	58	e.g.	e.g.	ADV
ftr-313	217	59	,	,	PUNCT
ftr-313	217	60	charitable	charitable	ADJ
ftr-313	217	61	contribution	contribution	NOUN
ftr-313	217	62	deductions	deduction	NOUN
ftr-313	217	63	)	)	PUNCT
ftr-313	217	64	and	and	CCONJ
ftr-313	217	65	possibly	possibly	ADV
ftr-313	217	66	other	other	ADJ
ftr-313	217	67	adjustments	adjustment	NOUN
ftr-313	217	68	unrelated	unrelated	ADJ
ftr-313	217	69	to	to	ADP
ftr-313	217	70	the	the	DET
ftr-313	217	71	production	production	NOUN
ftr-313	217	72	of	of	ADP
ftr-313	217	73	income	income	NOUN
ftr-313	217	74	,	,	PUNCT
ftr-313	217	75	including	include	VERB
ftr-313	217	76	personal	personal	ADJ
ftr-313	217	77	deductions	deduction	NOUN
ftr-313	217	78	,	,	PUNCT
ftr-313	217	79	a	a	DET
ftr-313	217	80	subsistence	subsistence	NOUN
ftr-313	217	81	minimum	minimum	NOUN
ftr-313	217	82	free	free	ADJ
ftr-313	217	83	of	of	ADP
ftr-313	217	84	tax	tax	NOUN
ftr-313	217	85	with	with	ADP
ftr-313	217	86	respect	respect	NOUN
ftr-313	217	87	to	to	ADP
ftr-313	217	88	its	its	PRON
ftr-313	217	89	share	share	NOUN
ftr-313	217	90	of	of	ADP
ftr-313	217	91	the	the	DET
ftr-313	217	92	taxpayer	taxpayer	NOUN
ftr-313	217	93	’s	’s	PART
ftr-313	217	94	tax	tax	NOUN
ftr-313	217	95	base.46	base.46	NOUN
ftr-313	217	96	each	each	DET
ftr-313	217	97	country	country	NOUN
ftr-313	217	98	would	would	AUX
ftr-313	217	99	impose	impose	VERB
ftr-313	217	100	its	its	PRON
ftr-313	217	101	income	income	NOUN
ftr-313	217	102	tax	tax	NOUN
ftr-313	217	103	on	on	ADP
ftr-313	217	104	the	the	DET
ftr-313	217	105	net	net	ADJ
ftr-313	217	106	amount	amount	NOUN
ftr-313	217	107	remaining	remain	VERB
ftr-313	217	108	after	after	ADP
ftr-313	217	109	those	those	DET
ftr-313	217	110	deductions	deduction	NOUN
ftr-313	217	111	.	.	PUNCT
ftr-313	218	1	current	current	ADJ
ftr-313	218	2	differences	difference	NOUN
ftr-313	218	3	among	among	ADP
ftr-313	218	4	countries	country	NOUN
ftr-313	218	5	in	in	ADP
ftr-313	218	6	defining	define	VERB
ftr-313	218	7	expenditures	expenditure	NOUN
ftr-313	218	8	as	as	ADP
ftr-313	218	9	personal	personal	ADJ
ftr-313	218	10	and	and	CCONJ
ftr-313	218	11	most	most	ADV
ftr-313	218	12	likely	likely	ADJ
ftr-313	218	13	nondeductible	nondeductible	ADJ
ftr-313	218	14	,	,	PUNCT
ftr-313	218	15	or	or	CCONJ
ftr-313	218	16	related	relate	VERB
ftr-313	218	17	to	to	ADP
ftr-313	218	18	income	income	NOUN
ftr-313	218	19	production	production	NOUN
ftr-313	218	20	and	and	CCONJ
ftr-313	218	21	deductible	deductible	ADJ
ftr-313	218	22	or	or	CCONJ
ftr-313	218	23	capitalizable	capitalizable	ADJ
ftr-313	218	24	,	,	PUNCT
ftr-313	218	25	might	might	AUX
ftr-313	218	26	result	result	VERB
ftr-313	218	27	in	in	ADP
ftr-313	218	28	difficult	difficult	ADJ
ftr-313	218	29	negotiations	negotiation	NOUN
ftr-313	218	30	toward	toward	ADP
ftr-313	218	31	a	a	DET
ftr-313	218	32	uniform	uniform	ADJ
ftr-313	218	33	rule	rule	NOUN
ftr-313	218	34	,	,	PUNCT
ftr-313	218	35	but	but	CCONJ
ftr-313	218	36	once	once	ADV
ftr-313	218	37	settled	settle	VERB
ftr-313	218	38	,	,	PUNCT
ftr-313	218	39	there	there	PRON
ftr-313	218	40	would	would	AUX
ftr-313	218	41	be	be	AUX
ftr-313	218	42	a	a	DET
ftr-313	218	43	rule	rule	NOUN
ftr-313	218	44	applicable	applicable	ADJ
ftr-313	218	45	universally.47	universally.47	NOUN
ftr-313	218	46	relative	relative	ADJ
ftr-313	218	47	to	to	ADP
ftr-313	218	48	labor	labor	NOUN
ftr-313	218	49	income	income	NOUN
ftr-313	218	50	but	but	CCONJ
ftr-313	218	51	taxes	taxis	NOUN
ftr-313	218	52	other	other	ADJ
ftr-313	218	53	income	income	NOUN
ftr-313	218	54	from	from	ADP
ftr-313	218	55	capital	capital	NOUN
ftr-313	218	56	,	,	PUNCT
ftr-313	218	57	including	include	VERB
ftr-313	218	58	interest	interest	NOUN
ftr-313	218	59	,	,	PUNCT
ftr-313	218	60	royalties	royalty	NOUN
ftr-313	218	61	,	,	PUNCT
ftr-313	218	62	and	and	CCONJ
ftr-313	218	63	dividends	dividend	NOUN
ftr-313	218	64	,	,	PUNCT
ftr-313	218	65	at	at	ADP
ftr-313	218	66	the	the	DET
ftr-313	218	67	same	same	ADJ
ftr-313	218	68	favored	favor	VERB
ftr-313	218	69	rate	rate	NOUN
ftr-313	218	70	.	.	PUNCT
ftr-313	219	1	einkommensteuergesetz	einkommensteuergesetz	PROPN
ftr-313	220	1	[	[	X
ftr-313	220	2	estg	estg	X
ftr-313	220	3	]	]	X
ftr-313	220	4	[	[	X
ftr-313	220	5	income	income	NOUN
ftr-313	220	6	tax	tax	NOUN
ftr-313	220	7	law	law	NOUN
ftr-313	220	8	]	]	PUNCT
ftr-313	220	9	,	,	PUNCT
ftr-313	220	10	oct	oct	PROPN
ftr-313	220	11	.	.	PROPN
ftr-313	220	12	8	8	NUM
ftr-313	220	13	,	,	PUNCT
ftr-313	220	14	2009	2009	NUM
ftr-313	220	15	,	,	PUNCT
ftr-313	220	16	bgbl	bgbl	NOUN
ftr-313	220	17	.	.	PUNCT
ftr-313	221	1	i	i	PRON
ftr-313	221	2	at	at	ADP
ftr-313	221	3	3366	3366	NUM
ftr-313	221	4	,	,	PUNCT
ftr-313	221	5	3862	3862	NUM
ftr-313	221	6	,	,	PUNCT
ftr-313	221	7	§	§	PROPN
ftr-313	221	8	2(1	2(1	NUM
ftr-313	221	9	)	)	PUNCT
ftr-313	221	10	,	,	PUNCT
ftr-313	221	11	no	no	INTJ
ftr-313	221	12	.	.	NOUN
ftr-313	221	13	5	5	NUM
ftr-313	221	14	,	,	PUNCT
ftr-313	221	15	last	last	ADV
ftr-313	221	16	amended	amend	VERB
ftr-313	221	17	by	by	ADP
ftr-313	221	18	gesetz	gesetz	ADJ
ftr-313	221	19	[	[	X
ftr-313	221	20	g	g	NOUN
ftr-313	221	21	]	]	X
ftr-313	221	22	,	,	PUNCT
ftr-313	221	23	july	july	PROPN
ftr-313	221	24	15	15	NUM
ftr-313	221	25	,	,	PUNCT
ftr-313	221	26	2013	2013	NUM
ftr-313	221	27	,	,	PUNCT
ftr-313	221	28	bgbl	bgbl	NOUN
ftr-313	221	29	.	.	PUNCT
ftr-313	222	1	i	i	PRON
ftr-313	222	2	at	at	ADP
ftr-313	222	3	2397	2397	NUM
ftr-313	222	4	,	,	PUNCT
ftr-313	222	5	art	art	NOUN
ftr-313	222	6	.	.	PUNCT
ftr-313	223	1	1	1	NUM
ftr-313	223	2	,	,	PUNCT
ftr-313	223	3	http://www.gesetze-iminternet.de/bundesrecht/estg/gesamt.pdf	http://www.gesetze-iminternet.de/bundesrecht/estg/gesamt.pdf	PROPN
ftr-313	223	4	(	(	PUNCT
ftr-313	223	5	capital	capital	NOUN
ftr-313	223	6	as	as	ADP
ftr-313	223	7	a	a	DET
ftr-313	223	8	tax	tax	NOUN
ftr-313	223	9	class	class	NOUN
ftr-313	223	10	)	)	PUNCT
ftr-313	223	11	;	;	PUNCT
ftr-313	223	12	§	§	PROPN
ftr-313	223	13	20	20	NUM
ftr-313	223	14	(	(	PUNCT
ftr-313	223	15	defining	define	VERB
ftr-313	223	16	capital	capital	NOUN
ftr-313	223	17	wealth	wealth	NOUN
ftr-313	223	18	)	)	PUNCT
ftr-313	223	19	;	;	PUNCT
ftr-313	223	20	§	§	PROPN
ftr-313	223	21	32d	32d	NUM
ftr-313	223	22	(	(	PUNCT
ftr-313	223	23	imposing	impose	VERB
ftr-313	223	24	a	a	DET
ftr-313	223	25	twenty	twenty	NUM
ftr-313	223	26	-	-	PUNCT
ftr-313	223	27	five	five	NUM
ftr-313	223	28	percent	percent	NOUN
ftr-313	223	29	preferential	preferential	ADJ
ftr-313	223	30	rate	rate	NOUN
ftr-313	223	31	on	on	ADP
ftr-313	223	32	income	income	NOUN
ftr-313	223	33	from	from	ADP
ftr-313	223	34	capital	capital	NOUN
ftr-313	223	35	)	)	PUNCT
ftr-313	223	36	.	.	PUNCT
ftr-313	224	1	45	45	NUM
ftr-313	224	2	.	.	PUNCT
ftr-313	224	3	part	part	NOUN
ftr-313	224	4	v	v	ADP
ftr-313	224	5	below	below	ADV
ftr-313	224	6	will	will	AUX
ftr-313	224	7	provide	provide	VERB
ftr-313	224	8	more	more	ADJ
ftr-313	224	9	detail	detail	NOUN
ftr-313	224	10	on	on	ADP
ftr-313	224	11	the	the	DET
ftr-313	224	12	structure	structure	NOUN
ftr-313	224	13	of	of	ADP
ftr-313	224	14	the	the	DET
ftr-313	224	15	uniform	uniform	ADJ
ftr-313	224	16	tax	tax	NOUN
ftr-313	224	17	base	base	NOUN
ftr-313	224	18	and	and	CCONJ
ftr-313	224	19	its	its	PRON
ftr-313	224	20	shares	share	NOUN
ftr-313	224	21	.	.	PUNCT
ftr-313	225	1	46	46	NUM
ftr-313	225	2	.	.	PUNCT
ftr-313	226	1	where	where	SCONJ
ftr-313	226	2	a	a	DET
ftr-313	226	3	taxpayer	taxpayer	NOUN
ftr-313	226	4	is	be	AUX
ftr-313	226	5	subject	subject	ADJ
ftr-313	226	6	to	to	ADP
ftr-313	226	7	tax	tax	NOUN
ftr-313	226	8	in	in	ADP
ftr-313	226	9	multiple	multiple	ADJ
ftr-313	226	10	jurisdictions	jurisdiction	NOUN
ftr-313	226	11	,	,	PUNCT
ftr-313	226	12	status	status	NOUN
ftr-313	226	13	deductions	deduction	NOUN
ftr-313	226	14	or	or	CCONJ
ftr-313	226	15	exemptions	exemption	NOUN
ftr-313	226	16	like	like	ADP
ftr-313	226	17	personal	personal	ADJ
ftr-313	226	18	exemptions	exemption	NOUN
ftr-313	226	19	and	and	CCONJ
ftr-313	226	20	standard	standard	ADJ
ftr-313	226	21	deductions	deduction	NOUN
ftr-313	226	22	assure	assure	VERB
ftr-313	226	23	that	that	SCONJ
ftr-313	226	24	each	each	DET
ftr-313	226	25	taxpayer	taxpayer	NOUN
ftr-313	226	26	retains	retain	VERB
ftr-313	226	27	an	an	DET
ftr-313	226	28	amount	amount	NOUN
ftr-313	226	29	of	of	ADP
ftr-313	226	30	income	income	NOUN
ftr-313	226	31	free	free	ADJ
ftr-313	226	32	from	from	ADP
ftr-313	226	33	tax	tax	NOUN
ftr-313	226	34	.	.	PUNCT
ftr-313	227	1	in	in	ADP
ftr-313	227	2	order	order	NOUN
ftr-313	227	3	to	to	PART
ftr-313	227	4	prevent	prevent	VERB
ftr-313	227	5	duplication	duplication	NOUN
ftr-313	227	6	of	of	ADP
ftr-313	227	7	those	those	DET
ftr-313	227	8	items	item	NOUN
ftr-313	227	9	in	in	ADP
ftr-313	227	10	multiple	multiple	ADJ
ftr-313	227	11	jurisdictions	jurisdiction	NOUN
ftr-313	227	12	,	,	PUNCT
ftr-313	227	13	countries	country	NOUN
ftr-313	227	14	would	would	AUX
ftr-313	227	15	allocate	allocate	VERB
ftr-313	227	16	the	the	DET
ftr-313	227	17	items	item	NOUN
ftr-313	227	18	in	in	ADP
ftr-313	227	19	proportion	proportion	NOUN
ftr-313	227	20	to	to	ADP
ftr-313	227	21	their	their	PRON
ftr-313	227	22	respective	respective	ADJ
ftr-313	227	23	shares	share	NOUN
ftr-313	227	24	of	of	ADP
ftr-313	227	25	the	the	DET
ftr-313	227	26	tax	tax	NOUN
ftr-313	227	27	base	base	NOUN
ftr-313	227	28	.	.	PUNCT
ftr-313	228	1	most	most	ADJ
ftr-313	228	2	states	state	NOUN
ftr-313	228	3	of	of	ADP
ftr-313	228	4	the	the	DET
ftr-313	228	5	united	united	PROPN
ftr-313	228	6	states	states	PROPN
ftr-313	228	7	currently	currently	ADV
ftr-313	228	8	do	do	VERB
ftr-313	228	9	that	that	DET
ftr-313	228	10	type	type	NOUN
ftr-313	228	11	of	of	ADP
ftr-313	228	12	allocation	allocation	NOUN
ftr-313	228	13	with	with	ADP
ftr-313	228	14	their	their	PRON
ftr-313	228	15	personal	personal	ADJ
ftr-313	228	16	exemption	exemption	NOUN
ftr-313	228	17	amounts	amount	NOUN
ftr-313	228	18	,	,	PUNCT
ftr-313	228	19	for	for	ADP
ftr-313	228	20	example	example	NOUN
ftr-313	228	21	,	,	PUNCT
ftr-313	228	22	illinois	illinois	PROPN
ftr-313	228	23	under	under	ADP
ftr-313	228	24	35	35	NUM
ftr-313	228	25	ill	ill	ADJ
ftr-313	228	26	.	.	PUNCT
ftr-313	229	1	comp	comp	PROPN
ftr-313	229	2	.	.	PUNCT
ftr-313	230	1	stat	stat	PROPN
ftr-313	230	2	.	.	PUNCT
ftr-313	231	1	ann	ann	PROPN
ftr-313	231	2	.	.	PUNCT
ftr-313	232	1	5/204	5/204	NUM
ftr-313	232	2	.	.	PUNCT
ftr-313	233	1	47	47	NUM
ftr-313	233	2	.	.	PUNCT
ftr-313	234	1	for	for	ADP
ftr-313	234	2	example	example	NOUN
ftr-313	234	3	,	,	PUNCT
ftr-313	234	4	commuting	commute	VERB
ftr-313	234	5	expenses	expense	NOUN
ftr-313	234	6	in	in	ADP
ftr-313	234	7	the	the	DET
ftr-313	234	8	united	united	PROPN
ftr-313	234	9	states	states	PROPN
ftr-313	234	10	are	be	AUX
ftr-313	234	11	personal	personal	ADJ
ftr-313	234	12	and	and	CCONJ
ftr-313	234	13	not	not	PART
ftr-313	234	14	deductible	deductible	ADJ
ftr-313	234	15	as	as	ADP
ftr-313	234	16	business	business	NOUN
ftr-313	234	17	expenses	expense	NOUN
ftr-313	234	18	,	,	PUNCT
ftr-313	234	19	i.r.c	i.r.c	NOUN
ftr-313	234	20	.	.	PUNCT
ftr-313	235	1	§	§	PROPN
ftr-313	235	2	262	262	NUM
ftr-313	235	3	(	(	PUNCT
ftr-313	235	4	although	although	SCONJ
ftr-313	235	5	when	when	SCONJ
ftr-313	235	6	the	the	DET
ftr-313	235	7	employer	employer	NOUN
ftr-313	235	8	pays	pay	VERB
ftr-313	235	9	them	they	PRON
ftr-313	235	10	,	,	PUNCT
ftr-313	235	11	i.r.c	i.r.c	NOUN
ftr-313	235	12	.	.	PUNCT
ftr-313	236	1	§	§	PROPN
ftr-313	236	2	132(a)(5	132(a)(5	NUM
ftr-313	236	3	)	)	PUNCT
ftr-313	236	4	,	,	PUNCT
ftr-313	236	5	the	the	DET
ftr-313	236	6	employer	employer	NOUN
ftr-313	236	7	may	may	AUX
ftr-313	236	8	deduct	deduct	VERB
ftr-313	236	9	the	the	DET
ftr-313	236	10	payment	payment	NOUN
ftr-313	236	11	,	,	PUNCT
ftr-313	236	12	but	but	CCONJ
ftr-313	236	13	the	the	DET
ftr-313	236	14	employee	employee	NOUN
ftr-313	236	15	does	do	AUX
ftr-313	236	16	not	not	PART
ftr-313	236	17	have	have	VERB
ftr-313	236	18	to	to	PART
ftr-313	236	19	include	include	VERB
ftr-313	236	20	them	they	PRON
ftr-313	236	21	in	in	ADP
ftr-313	236	22	her	her	PRON
ftr-313	236	23	income	income	NOUN
ftr-313	236	24	)	)	PUNCT
ftr-313	236	25	,	,	PUNCT
ftr-313	236	26	while	while	SCONJ
ftr-313	236	27	in	in	ADP
ftr-313	236	28	germany	germany	PROPN
ftr-313	236	29	commuting	commuting	NOUN
ftr-313	236	30	expenses	expense	NOUN
ftr-313	236	31	are	be	AUX
ftr-313	236	32	deductible	deductible	ADJ
ftr-313	236	33	business	business	NOUN
ftr-313	236	34	expenses	expense	NOUN
ftr-313	236	35	subject	subject	ADJ
ftr-313	236	36	to	to	ADP
ftr-313	236	37	a	a	DET
ftr-313	236	38	statutory	statutory	ADJ
ftr-313	236	39	limit	limit	NOUN
ftr-313	236	40	,	,	PUNCT
ftr-313	236	41	estg	estg	PROPN
ftr-313	236	42	,	,	PUNCT
ftr-313	236	43	supra	supra	PROPN
ftr-313	236	44	372	372	NUM
ftr-313	237	1	florida	florida	PROPN
ftr-313	237	2	tax	tax	NOUN
ftr-313	237	3	review	review	NOUN
ftr-313	238	1	[	[	X
ftr-313	238	2	vol	vol	NOUN
ftr-313	238	3	.	.	PUNCT
ftr-313	239	1	14:9	14:9	NUM
ftr-313	239	2	under	under	ADP
ftr-313	239	3	stabile	stabile	ADJ
ftr-313	239	4	global	global	ADJ
ftr-313	239	5	rules	rule	NOUN
ftr-313	239	6	,	,	PUNCT
ftr-313	239	7	the	the	DET
ftr-313	239	8	economic	economic	ADJ
ftr-313	239	9	displacements	displacement	NOUN
ftr-313	239	10	that	that	PRON
ftr-313	239	11	have	have	AUX
ftr-313	239	12	accompanied	accompany	VERB
ftr-313	239	13	the	the	DET
ftr-313	239	14	frequent	frequent	ADJ
ftr-313	239	15	changes	change	NOUN
ftr-313	239	16	in	in	ADP
ftr-313	239	17	national	national	ADJ
ftr-313	239	18	tax	tax	NOUN
ftr-313	239	19	laws	law	NOUN
ftr-313	239	20	stop.48	stop.48	VERB
ftr-313	239	21	the	the	DET
ftr-313	239	22	tax	tax	NOUN
ftr-313	239	23	future	future	NOUN
ftr-313	239	24	becomes	become	VERB
ftr-313	239	25	predictable	predictable	ADJ
ftr-313	239	26	,	,	PUNCT
ftr-313	239	27	so	so	SCONJ
ftr-313	239	28	those	those	DET
ftr-313	239	29	pricing	pricing	NOUN
ftr-313	239	30	property	property	NOUN
ftr-313	239	31	and	and	CCONJ
ftr-313	239	32	services	service	NOUN
ftr-313	239	33	need	need	AUX
ftr-313	239	34	no	no	ADV
ftr-313	239	35	longer	long	ADV
ftr-313	239	36	anticipate	anticipate	VERB
ftr-313	239	37	tax	tax	NOUN
ftr-313	239	38	regulatory	regulatory	ADJ
ftr-313	239	39	changes	change	NOUN
ftr-313	239	40	.	.	PUNCT
ftr-313	240	1	individuals	individual	NOUN
ftr-313	240	2	and	and	CCONJ
ftr-313	240	3	entities	entity	NOUN
ftr-313	240	4	may	may	AUX
ftr-313	240	5	adjust	adjust	VERB
ftr-313	240	6	their	their	PRON
ftr-313	240	7	operations	operation	NOUN
ftr-313	240	8	to	to	PART
ftr-313	240	9	accommodate	accommodate	VERB
ftr-313	240	10	those	those	DET
ftr-313	240	11	stabile	stabile	ADJ
ftr-313	240	12	rules	rule	NOUN
ftr-313	240	13	.	.	PUNCT
ftr-313	241	1	predictable	predictable	ADJ
ftr-313	241	2	outcomes	outcome	NOUN
ftr-313	241	3	—	—	PUNCT
ftr-313	241	4	even	even	ADV
ftr-313	241	5	if	if	SCONJ
ftr-313	241	6	dystopian	dystopian	ADJ
ftr-313	241	7	to	to	ADP
ftr-313	241	8	some	some	PRON
ftr-313	241	9	or	or	CCONJ
ftr-313	241	10	many	many	ADJ
ftr-313	241	11	participants	participant	NOUN
ftr-313	241	12	in	in	ADP
ftr-313	241	13	the	the	DET
ftr-313	241	14	world	world	NOUN
ftr-313	241	15	economy	economy	NOUN
ftr-313	241	16	—	—	PUNCT
ftr-313	241	17	seem	seem	VERB
ftr-313	241	18	preferable	preferable	ADJ
ftr-313	241	19	to	to	ADP
ftr-313	241	20	uncertainty	uncertainty	NOUN
ftr-313	241	21	.	.	PUNCT
ftr-313	242	1	governments	government	NOUN
ftr-313	242	2	need	need	AUX
ftr-313	242	3	only	only	ADV
ftr-313	242	4	adjust	adjust	VERB
ftr-313	242	5	their	their	PRON
ftr-313	242	6	tax	tax	NOUN
ftr-313	242	7	rates	rate	NOUN
ftr-313	242	8	to	to	PART
ftr-313	242	9	raise	raise	VERB
ftr-313	242	10	necessary	necessary	ADJ
ftr-313	242	11	revenue	revenue	NOUN
ftr-313	242	12	as	as	SCONJ
ftr-313	242	13	changes	change	NOUN
ftr-313	242	14	in	in	ADP
ftr-313	242	15	tax	tax	NOUN
ftr-313	242	16	rules	rule	NOUN
ftr-313	242	17	become	become	VERB
ftr-313	242	18	a	a	DET
ftr-313	242	19	function	function	NOUN
ftr-313	242	20	of	of	ADP
ftr-313	242	21	worldwide	worldwide	ADJ
ftr-313	242	22	negotiation	negotiation	NOUN
ftr-313	242	23	rather	rather	ADV
ftr-313	242	24	than	than	ADP
ftr-313	242	25	local	local	ADJ
ftr-313	242	26	political	political	ADJ
ftr-313	242	27	considerations	consideration	NOUN
ftr-313	242	28	.	.	PUNCT
ftr-313	243	1	a	a	DET
ftr-313	243	2	uniform	uniform	ADJ
ftr-313	243	3	base	base	NOUN
ftr-313	243	4	should	should	AUX
ftr-313	243	5	diminish	diminish	VERB
ftr-313	243	6	much	much	ADJ
ftr-313	243	7	tax	tax	NOUN
ftr-313	243	8	competition	competition	NOUN
ftr-313	243	9	among	among	ADP
ftr-313	243	10	nations	nation	NOUN
ftr-313	243	11	.	.	PUNCT
ftr-313	244	1	cross	cross	ADJ
ftr-313	244	2	-	-	ADJ
ftr-313	244	3	border	border	ADJ
ftr-313	244	4	tax	tax	NOUN
ftr-313	244	5	arbitrage	arbitrage	NOUN
ftr-313	244	6	to	to	PART
ftr-313	244	7	exploit	exploit	VERB
ftr-313	244	8	characterization	characterization	NOUN
ftr-313	244	9	differences	difference	NOUN
ftr-313	244	10	would	would	AUX
ftr-313	244	11	disappear	disappear	VERB
ftr-313	244	12	.	.	PUNCT
ftr-313	245	1	while	while	SCONJ
ftr-313	245	2	the	the	DET
ftr-313	245	3	gugit	gugit	NOUN
ftr-313	245	4	would	would	AUX
ftr-313	245	5	not	not	PART
ftr-313	245	6	regulate	regulate	VERB
ftr-313	245	7	the	the	DET
ftr-313	245	8	rate	rate	NOUN
ftr-313	245	9	of	of	ADP
ftr-313	245	10	tax	tax	NOUN
ftr-313	245	11	that	that	PRON
ftr-313	245	12	a	a	DET
ftr-313	245	13	country	country	NOUN
ftr-313	245	14	might	might	AUX
ftr-313	245	15	impose	impose	VERB
ftr-313	245	16	on	on	ADP
ftr-313	245	17	capital	capital	NOUN
ftr-313	245	18	income	income	NOUN
ftr-313	245	19	,	,	PUNCT
ftr-313	245	20	for	for	ADP
ftr-313	245	21	example	example	NOUN
ftr-313	245	22	,	,	PUNCT
ftr-313	245	23	it	it	PRON
ftr-313	245	24	would	would	AUX
ftr-313	245	25	fix	fix	VERB
ftr-313	245	26	the	the	DET
ftr-313	245	27	definition	definition	NOUN
ftr-313	245	28	of	of	ADP
ftr-313	245	29	capital	capital	NOUN
ftr-313	245	30	income	income	NOUN
ftr-313	245	31	applicable	applicable	ADJ
ftr-313	245	32	in	in	ADP
ftr-313	245	33	all	all	DET
ftr-313	245	34	jurisdictions.49	jurisdictions.49	ADV
ftr-313	245	35	without	without	ADP
ftr-313	245	36	regard	regard	NOUN
ftr-313	245	37	to	to	ADP
ftr-313	245	38	location	location	NOUN
ftr-313	245	39	,	,	PUNCT
ftr-313	245	40	expensing	expensing	NOUN
ftr-313	245	41	and	and	CCONJ
ftr-313	245	42	rules	rule	NOUN
ftr-313	245	43	of	of	ADP
ftr-313	245	44	capital	capital	NOUN
ftr-313	245	45	recovery	recovery	NOUN
ftr-313	245	46	through	through	ADP
ftr-313	245	47	amortization	amortization	NOUN
ftr-313	245	48	and	and	CCONJ
ftr-313	245	49	depreciation	depreciation	NOUN
ftr-313	245	50	would	would	AUX
ftr-313	245	51	be	be	AUX
ftr-313	245	52	identical	identical	ADJ
ftr-313	245	53	as	as	SCONJ
ftr-313	245	54	would	would	AUX
ftr-313	245	55	rules	rule	VERB
ftr-313	245	56	governing	govern	VERB
ftr-313	245	57	capitalization	capitalization	NOUN
ftr-313	245	58	of	of	ADP
ftr-313	245	59	expenditures	expenditure	NOUN
ftr-313	245	60	.	.	PUNCT
ftr-313	246	1	no	no	DET
ftr-313	246	2	country	country	NOUN
ftr-313	246	3	would	would	AUX
ftr-313	246	4	be	be	AUX
ftr-313	246	5	able	able	ADJ
ftr-313	246	6	to	to	PART
ftr-313	246	7	use	use	VERB
ftr-313	246	8	favorable	favorable	ADJ
ftr-313	246	9	rates	rate	NOUN
ftr-313	246	10	of	of	ADP
ftr-313	246	11	depreciation	depreciation	NOUN
ftr-313	246	12	,	,	PUNCT
ftr-313	246	13	current	current	ADJ
ftr-313	246	14	expensing	expensing	NOUN
ftr-313	246	15	,	,	PUNCT
ftr-313	246	16	or	or	CCONJ
ftr-313	246	17	income	income	NOUN
ftr-313	246	18	exclusion	exclusion	NOUN
ftr-313	246	19	from	from	ADP
ftr-313	246	20	specific	specific	ADJ
ftr-313	246	21	activities	activity	NOUN
ftr-313	246	22	in	in	ADP
ftr-313	246	23	order	order	NOUN
ftr-313	246	24	to	to	PART
ftr-313	246	25	attract	attract	VERB
ftr-313	246	26	investment	investment	NOUN
ftr-313	246	27	.	.	PUNCT
ftr-313	247	1	taxpayers	taxpayer	NOUN
ftr-313	247	2	may	may	AUX
ftr-313	247	3	continue	continue	VERB
ftr-313	247	4	to	to	PART
ftr-313	247	5	shift	shift	VERB
ftr-313	247	6	portions	portion	NOUN
ftr-313	247	7	of	of	ADP
ftr-313	247	8	their	their	PRON
ftr-313	247	9	tax	tax	NOUN
ftr-313	247	10	base	base	NOUN
ftr-313	247	11	to	to	PART
ftr-313	247	12	lower	lower	VERB
ftr-313	247	13	tax	tax	NOUN
ftr-313	247	14	jurisdictions	jurisdiction	NOUN
ftr-313	247	15	in	in	ADP
ftr-313	247	16	order	order	NOUN
ftr-313	247	17	to	to	PART
ftr-313	247	18	diminish	diminish	VERB
ftr-313	247	19	their	their	PRON
ftr-313	247	20	tax	tax	NOUN
ftr-313	247	21	burdens	burden	NOUN
ftr-313	247	22	.	.	PUNCT
ftr-313	248	1	however	however	ADV
ftr-313	248	2	,	,	PUNCT
ftr-313	248	3	the	the	DET
ftr-313	248	4	gugit	gugit	NOUN
ftr-313	248	5	distributes	distribute	VERB
ftr-313	248	6	income	income	NOUN
ftr-313	248	7	among	among	ADP
ftr-313	248	8	jurisdictions	jurisdiction	NOUN
ftr-313	248	9	on	on	ADP
ftr-313	248	10	the	the	DET
ftr-313	248	11	basis	basis	NOUN
ftr-313	248	12	of	of	ADP
ftr-313	248	13	measurable	measurable	ADJ
ftr-313	248	14	factors	factor	NOUN
ftr-313	248	15	,	,	PUNCT
ftr-313	248	16	so	so	ADV
ftr-313	248	17	shifting	shift	VERB
ftr-313	248	18	income	income	NOUN
ftr-313	248	19	means	mean	VERB
ftr-313	248	20	shifting	shift	VERB
ftr-313	248	21	those	those	DET
ftr-313	248	22	factors	factor	NOUN
ftr-313	248	23	to	to	ADP
ftr-313	248	24	the	the	DET
ftr-313	248	25	lower	low	ADJ
ftr-313	248	26	rate	rate	NOUN
ftr-313	248	27	jurisdiction.50	jurisdiction.50	PROPN
ftr-313	248	28	in	in	ADP
ftr-313	248	29	apportioning	apportion	VERB
ftr-313	248	30	business	business	NOUN
ftr-313	248	31	income	income	NOUN
ftr-313	248	32	among	among	ADP
ftr-313	248	33	jurisdictions	jurisdiction	NOUN
ftr-313	248	34	,	,	PUNCT
ftr-313	248	35	both	both	CCONJ
ftr-313	248	36	the	the	DET
ftr-313	248	37	states	state	NOUN
ftr-313	248	38	of	of	ADP
ftr-313	248	39	the	the	DET
ftr-313	248	40	united	united	PROPN
ftr-313	248	41	states	states	PROPN
ftr-313	248	42	and	and	CCONJ
ftr-313	248	43	the	the	DET
ftr-313	248	44	ccctb	ccctb	NOUN
ftr-313	248	45	proposal	proposal	NOUN
ftr-313	248	46	rely	rely	VERB
ftr-313	248	47	on	on	ADP
ftr-313	248	48	factors	factor	NOUN
ftr-313	248	49	that	that	PRON
ftr-313	248	50	include	include	VERB
ftr-313	248	51	sales	sale	NOUN
ftr-313	248	52	and	and	CCONJ
ftr-313	248	53	,	,	PUNCT
ftr-313	248	54	in	in	ADP
ftr-313	248	55	most	most	ADJ
ftr-313	248	56	instances	instance	NOUN
ftr-313	248	57	,	,	PUNCT
ftr-313	248	58	property	property	NOUN
ftr-313	248	59	and	and	CCONJ
ftr-313	248	60	payroll.51	payroll.51	NOUN
ftr-313	248	61	a	a	DET
ftr-313	248	62	taxpayer	taxpayer	NOUN
ftr-313	248	63	wishing	wish	VERB
ftr-313	248	64	to	to	PART
ftr-313	248	65	shift	shift	VERB
ftr-313	248	66	income	income	NOUN
ftr-313	248	67	note	note	NOUN
ftr-313	248	68	44	44	NUM
ftr-313	248	69	,	,	PUNCT
ftr-313	248	70	§	§	PROPN
ftr-313	248	71	9(1	9(1	NUM
ftr-313	248	72	)	)	PUNCT
ftr-313	248	73	,	,	PUNCT
ftr-313	248	74	no	no	INTJ
ftr-313	248	75	.	.	NOUN
ftr-313	248	76	4	4	X
ftr-313	248	77	.	.	X
ftr-313	248	78	similarly	similarly	ADV
ftr-313	248	79	,	,	PUNCT
ftr-313	248	80	considerable	considerable	ADJ
ftr-313	248	81	variations	variation	NOUN
ftr-313	248	82	of	of	ADP
ftr-313	248	83	the	the	DET
ftr-313	248	84	treatment	treatment	NOUN
ftr-313	248	85	of	of	ADP
ftr-313	248	86	childcare	childcare	NOUN
ftr-313	248	87	expenses	expense	NOUN
ftr-313	248	88	exist	exist	VERB
ftr-313	248	89	,	,	PUNCT
ftr-313	248	90	sometimes	sometimes	ADV
ftr-313	248	91	in	in	ADP
ftr-313	248	92	a	a	DET
ftr-313	248	93	single	single	ADJ
ftr-313	248	94	tax	tax	NOUN
ftr-313	248	95	system	system	NOUN
ftr-313	248	96	.	.	PUNCT
ftr-313	249	1	in	in	ADP
ftr-313	249	2	the	the	DET
ftr-313	249	3	united	united	PROPN
ftr-313	249	4	states	states	PROPN
ftr-313	249	5	,	,	PUNCT
ftr-313	249	6	there	there	PRON
ftr-313	249	7	is	be	VERB
ftr-313	249	8	a	a	DET
ftr-313	249	9	partial	partial	ADJ
ftr-313	249	10	tax	tax	NOUN
ftr-313	249	11	credit	credit	NOUN
ftr-313	249	12	and	and	CCONJ
ftr-313	249	13	also	also	ADV
ftr-313	249	14	an	an	DET
ftr-313	249	15	exclusion	exclusion	NOUN
ftr-313	249	16	if	if	SCONJ
ftr-313	249	17	the	the	DET
ftr-313	249	18	employee	employee	NOUN
ftr-313	249	19	pays	pay	VERB
ftr-313	249	20	for	for	ADP
ftr-313	249	21	the	the	DET
ftr-313	249	22	child	child	NOUN
ftr-313	249	23	care	care	NOUN
ftr-313	249	24	with	with	ADP
ftr-313	249	25	cafeteria	cafeteria	NOUN
ftr-313	249	26	plan	plan	NOUN
ftr-313	249	27	funds	fund	NOUN
ftr-313	249	28	under	under	ADP
ftr-313	249	29	i.r.c	i.r.c	NOUN
ftr-313	249	30	.	.	PUNCT
ftr-313	250	1	§	§	PROPN
ftr-313	250	2	125	125	NUM
ftr-313	250	3	.	.	PUNCT
ftr-313	250	4	two	two	NUM
ftr-313	250	5	-	-	PUNCT
ftr-313	250	6	thirds	third	NOUN
ftr-313	250	7	of	of	ADP
ftr-313	250	8	childcare	childcare	NOUN
ftr-313	250	9	costs	cost	NOUN
ftr-313	250	10	(	(	PUNCT
ftr-313	250	11	not	not	PART
ftr-313	250	12	to	to	PART
ftr-313	250	13	exceed	exceed	VERB
ftr-313	250	14	4000	4000	NUM
ftr-313	250	15	€	€	NOUN
ftr-313	250	16	per	per	ADP
ftr-313	250	17	child	child	NOUN
ftr-313	250	18	)	)	PUNCT
ftr-313	250	19	for	for	ADP
ftr-313	250	20	childcare	childcare	NOUN
ftr-313	250	21	to	to	PART
ftr-313	250	22	age	age	VERB
ftr-313	250	23	fourteen	fourteen	NUM
ftr-313	250	24	are	be	AUX
ftr-313	250	25	deductible	deductible	ADJ
ftr-313	250	26	in	in	ADP
ftr-313	250	27	germany	germany	PROPN
ftr-313	250	28	.	.	PUNCT
ftr-313	251	1	estg	estg	PROPN
ftr-313	251	2	§	§	PROPN
ftr-313	251	3	10(1	10(1	NUM
ftr-313	251	4	)	)	PUNCT
ftr-313	251	5	,	,	PUNCT
ftr-313	252	1	no	no	INTJ
ftr-313	252	2	.	.	NOUN
ftr-313	252	3	5	5	NUM
ftr-313	252	4	.	.	X
ftr-313	252	5	48	48	NUM
ftr-313	252	6	.	.	PUNCT
ftr-313	253	1	see	see	VERB
ftr-313	253	2	discussion	discussion	NOUN
ftr-313	253	3	of	of	ADP
ftr-313	253	4	economic	economic	ADJ
ftr-313	253	5	displacement	displacement	NOUN
ftr-313	253	6	in	in	ADP
ftr-313	253	7	part	part	NOUN
ftr-313	253	8	vi	vi	ADV
ftr-313	253	9	below	below	ADV
ftr-313	253	10	.	.	PUNCT
ftr-313	254	1	49	49	NUM
ftr-313	254	2	.	.	PUNCT
ftr-313	255	1	many	many	ADJ
ftr-313	255	2	jurisdictions	jurisdiction	NOUN
ftr-313	255	3	tax	tax	NOUN
ftr-313	255	4	capital	capital	NOUN
ftr-313	255	5	income	income	NOUN
ftr-313	255	6	at	at	ADP
ftr-313	255	7	a	a	DET
ftr-313	255	8	preferential	preferential	ADJ
ftr-313	255	9	rate	rate	NOUN
ftr-313	255	10	,	,	PUNCT
ftr-313	255	11	but	but	CCONJ
ftr-313	255	12	the	the	DET
ftr-313	255	13	jurisdictions	jurisdiction	NOUN
ftr-313	255	14	currently	currently	ADV
ftr-313	255	15	do	do	AUX
ftr-313	255	16	not	not	PART
ftr-313	255	17	define	define	VERB
ftr-313	255	18	capital	capital	NOUN
ftr-313	255	19	income	income	NOUN
ftr-313	255	20	uniformly	uniformly	ADV
ftr-313	255	21	from	from	ADP
ftr-313	255	22	jurisdiction	jurisdiction	NOUN
ftr-313	255	23	to	to	ADP
ftr-313	255	24	jurisdiction	jurisdiction	NOUN
ftr-313	255	25	.	.	PUNCT
ftr-313	256	1	see	see	VERB
ftr-313	256	2	sources	source	NOUN
ftr-313	256	3	cited	cite	VERB
ftr-313	256	4	supra	supra	PROPN
ftr-313	256	5	note	note	NOUN
ftr-313	256	6	44	44	NUM
ftr-313	256	7	.	.	PUNCT
ftr-313	257	1	50	50	NUM
ftr-313	257	2	.	.	PUNCT
ftr-313	258	1	apportionment	apportionment	NOUN
ftr-313	258	2	of	of	ADP
ftr-313	258	3	income	income	NOUN
ftr-313	258	4	under	under	ADP
ftr-313	258	5	any	any	DET
ftr-313	258	6	formula	formula	NOUN
ftr-313	258	7	still	still	ADV
ftr-313	258	8	may	may	AUX
ftr-313	258	9	give	give	VERB
ftr-313	258	10	rise	rise	NOUN
ftr-313	258	11	to	to	ADP
ftr-313	258	12	disputes	dispute	NOUN
ftr-313	258	13	.	.	PUNCT
ftr-313	259	1	see	see	VERB
ftr-313	259	2	,	,	PUNCT
ftr-313	259	3	e.g.	e.g.	ADV
ftr-313	259	4	,	,	PUNCT
ftr-313	259	5	peter	peter	PROPN
ftr-313	259	6	l.	l.	PROPN
ftr-313	259	7	faber	faber	PROPN
ftr-313	259	8	,	,	PUNCT
ftr-313	259	9	letter	letter	NOUN
ftr-313	259	10	to	to	ADP
ftr-313	259	11	the	the	DET
ftr-313	259	12	editor	editor	NOUN
ftr-313	259	13	,	,	PUNCT
ftr-313	259	14	international	international	ADJ
ftr-313	259	15	formulary	formulary	ADJ
ftr-313	259	16	apportionment	apportionment	NOUN
ftr-313	259	17	is	be	AUX
ftr-313	259	18	not	not	PART
ftr-313	259	19	a	a	DET
ftr-313	259	20	panacea	panacea	NOUN
ftr-313	259	21	,	,	PUNCT
ftr-313	259	22	136	136	NUM
ftr-313	259	23	tax	tax	NOUN
ftr-313	259	24	notes	note	NOUN
ftr-313	259	25	615	615	NUM
ftr-313	259	26	(	(	PUNCT
ftr-313	259	27	july	july	PROPN
ftr-313	259	28	30	30	NUM
ftr-313	259	29	,	,	PUNCT
ftr-313	259	30	2012	2012	NUM
ftr-313	259	31	)	)	PUNCT
ftr-313	259	32	(	(	PUNCT
ftr-313	259	33	arguing	argue	VERB
ftr-313	259	34	based	base	VERB
ftr-313	259	35	on	on	ADP
ftr-313	259	36	experience	experience	NOUN
ftr-313	259	37	with	with	ADP
ftr-313	259	38	formulary	formulary	ADJ
ftr-313	259	39	apportionment	apportionment	NOUN
ftr-313	259	40	among	among	ADP
ftr-313	259	41	the	the	DET
ftr-313	259	42	states	state	NOUN
ftr-313	259	43	of	of	ADP
ftr-313	259	44	the	the	DET
ftr-313	259	45	u.s	u.s	PROPN
ftr-313	259	46	.	.	PROPN
ftr-313	259	47	that	that	PRON
ftr-313	259	48	disputes	dispute	VERB
ftr-313	259	49	on	on	ADP
ftr-313	259	50	transfer	transfer	NOUN
ftr-313	259	51	pricing	pricing	NOUN
ftr-313	259	52	will	will	AUX
ftr-313	259	53	continue	continue	VERB
ftr-313	259	54	despite	despite	SCONJ
ftr-313	259	55	formulary	formulary	ADJ
ftr-313	259	56	apportionment	apportionment	NOUN
ftr-313	259	57	)	)	PUNCT
ftr-313	259	58	.	.	PUNCT
ftr-313	260	1	51	51	NUM
ftr-313	260	2	.	.	PUNCT
ftr-313	261	1	while	while	SCONJ
ftr-313	261	2	the	the	DET
ftr-313	261	3	states	state	NOUN
ftr-313	261	4	of	of	ADP
ftr-313	261	5	the	the	DET
ftr-313	261	6	u.s	u.s	PROPN
ftr-313	261	7	.	.	PROPN
ftr-313	261	8	use	use	VERB
ftr-313	261	9	differing	differ	VERB
ftr-313	261	10	apportionment	apportionment	ADJ
ftr-313	261	11	factors	factor	NOUN
ftr-313	261	12	for	for	ADP
ftr-313	261	13	business	business	NOUN
ftr-313	261	14	income	income	NOUN
ftr-313	261	15	,	,	PUNCT
ftr-313	261	16	all	all	PRON
ftr-313	261	17	include	include	VERB
ftr-313	261	18	sales	sale	NOUN
ftr-313	261	19	as	as	ADP
ftr-313	261	20	a	a	DET
ftr-313	261	21	factor	factor	NOUN
ftr-313	261	22	,	,	PUNCT
ftr-313	261	23	and	and	CCONJ
ftr-313	261	24	those	those	PRON
ftr-313	261	25	using	use	VERB
ftr-313	261	26	multiple	multiple	ADJ
ftr-313	261	27	factors	factor	NOUN
ftr-313	261	28	use	use	VERB
ftr-313	261	29	property	property	NOUN
ftr-313	261	30	and	and	CCONJ
ftr-313	261	31	payroll	payroll	NOUN
ftr-313	261	32	as	as	ADV
ftr-313	261	33	well	well	ADV
ftr-313	261	34	.	.	PUNCT
ftr-313	262	1	the	the	DET
ftr-313	262	2	ccctb	ccctb	NOUN
ftr-313	262	3	proposal	proposal	NOUN
ftr-313	262	4	,	,	PUNCT
ftr-313	262	5	supra	supra	PROPN
ftr-313	262	6	note	note	PROPN
ftr-313	262	7	37	37	NUM
ftr-313	262	8	,	,	PUNCT
ftr-313	262	9	apportions	apportion	VERB
ftr-313	262	10	2013	2013	NUM
ftr-313	262	11	]	]	PUNCT
ftr-313	262	12	utopian	utopian	ADJ
ftr-313	262	13	visions	vision	NOUN
ftr-313	262	14	toward	toward	ADP
ftr-313	262	15	a	a	DET
ftr-313	262	16	grand	grand	ADJ
ftr-313	262	17	unified	unified	ADJ
ftr-313	262	18	global	global	ADJ
ftr-313	262	19	income	income	NOUN
ftr-313	262	20	tax	tax	NOUN
ftr-313	262	21	373	373	NUM
ftr-313	262	22	to	to	ADP
ftr-313	262	23	a	a	DET
ftr-313	262	24	lower	low	ADJ
ftr-313	262	25	rate	rate	NOUN
ftr-313	262	26	jurisdiction	jurisdiction	NOUN
ftr-313	262	27	would	would	AUX
ftr-313	262	28	have	have	VERB
ftr-313	262	29	to	to	PART
ftr-313	262	30	shift	shift	VERB
ftr-313	262	31	the	the	DET
ftr-313	262	32	taxpayer	taxpayer	NOUN
ftr-313	262	33	’s	’s	PART
ftr-313	262	34	production	production	NOUN
ftr-313	262	35	or	or	CCONJ
ftr-313	262	36	relinquish	relinquish	VERB
ftr-313	262	37	sales	sale	NOUN
ftr-313	262	38	opportunities	opportunity	NOUN
ftr-313	262	39	in	in	ADP
ftr-313	262	40	higher	high	ADJ
ftr-313	262	41	tax	tax	NOUN
ftr-313	262	42	jurisdictions	jurisdiction	NOUN
ftr-313	262	43	in	in	ADP
ftr-313	262	44	order	order	NOUN
ftr-313	262	45	to	to	PART
ftr-313	262	46	do	do	AUX
ftr-313	262	47	so	so	ADV
ftr-313	262	48	.	.	PUNCT
ftr-313	263	1	if	if	SCONJ
ftr-313	263	2	,	,	PUNCT
ftr-313	263	3	as	as	SCONJ
ftr-313	263	4	several	several	ADJ
ftr-313	263	5	commentators	commentator	NOUN
ftr-313	263	6	recommend,52	recommend,52	VERB
ftr-313	263	7	the	the	DET
ftr-313	263	8	gugit	gugit	NOUN
ftr-313	263	9	adopted	adopt	VERB
ftr-313	263	10	a	a	DET
ftr-313	263	11	destinationsales	destinationsale	NOUN
ftr-313	263	12	-	-	PUNCT
ftr-313	263	13	factor	factor	NOUN
ftr-313	263	14	-	-	PUNCT
ftr-313	263	15	only	only	ADJ
ftr-313	263	16	apportionment	apportionment	ADJ
ftr-313	263	17	formula	formula	NOUN
ftr-313	263	18	,	,	PUNCT
ftr-313	263	19	income	income	NOUN
ftr-313	263	20	shifting	shifting	NOUN
ftr-313	263	21	becomes	become	VERB
ftr-313	263	22	impractical	impractical	ADJ
ftr-313	263	23	without	without	ADP
ftr-313	263	24	loss	loss	NOUN
ftr-313	263	25	of	of	ADP
ftr-313	263	26	revenue	revenue	NOUN
ftr-313	263	27	.	.	PUNCT
ftr-313	264	1	preventing	prevent	VERB
ftr-313	264	2	income	income	NOUN
ftr-313	264	3	shifting	shift	VERB
ftr-313	264	4	with	with	ADP
ftr-313	264	5	a	a	DET
ftr-313	264	6	single	single	ADJ
ftr-313	264	7	destination	destination	NOUN
ftr-313	264	8	sales	sale	NOUN
ftr-313	264	9	factor	factor	NOUN
ftr-313	264	10	disadvantages	disadvantage	VERB
ftr-313	264	11	poorer	poor	ADJ
ftr-313	264	12	countries	country	NOUN
ftr-313	264	13	as	as	SCONJ
ftr-313	264	14	they	they	PRON
ftr-313	264	15	tend	tend	VERB
ftr-313	264	16	to	to	PART
ftr-313	264	17	be	be	AUX
ftr-313	264	18	producing	produce	VERB
ftr-313	264	19	but	but	CCONJ
ftr-313	264	20	not	not	PART
ftr-313	264	21	consuming	consume	VERB
ftr-313	264	22	countries	country	NOUN
ftr-313	264	23	.	.	PUNCT
ftr-313	265	1	those	those	DET
ftr-313	265	2	producing	produce	VERB
ftr-313	265	3	countries	country	NOUN
ftr-313	265	4	might	might	AUX
ftr-313	265	5	lose	lose	VERB
ftr-313	265	6	their	their	PRON
ftr-313	265	7	tax	tax	NOUN
ftr-313	265	8	base	base	NOUN
ftr-313	265	9	to	to	ADP
ftr-313	265	10	consuming	consume	VERB
ftr-313	265	11	countries.53	countries.53	NOUN
ftr-313	265	12	in	in	ADP
ftr-313	265	13	any	any	DET
ftr-313	265	14	event	event	NOUN
ftr-313	265	15	,	,	PUNCT
ftr-313	265	16	an	an	DET
ftr-313	265	17	income	income	NOUN
ftr-313	265	18	distribution	distribution	NOUN
ftr-313	265	19	formula	formula	NOUN
ftr-313	265	20	that	that	PRON
ftr-313	265	21	is	be	AUX
ftr-313	265	22	a	a	DET
ftr-313	265	23	function	function	NOUN
ftr-313	265	24	of	of	ADP
ftr-313	265	25	real	real	ADJ
ftr-313	265	26	factors	factor	NOUN
ftr-313	265	27	such	such	ADJ
ftr-313	265	28	as	as	ADP
ftr-313	265	29	payroll	payroll	NOUN
ftr-313	265	30	,	,	PUNCT
ftr-313	265	31	property	property	NOUN
ftr-313	265	32	,	,	PUNCT
ftr-313	265	33	and	and	CCONJ
ftr-313	265	34	sales	sale	NOUN
ftr-313	265	35	would	would	AUX
ftr-313	265	36	make	make	VERB
ftr-313	265	37	the	the	DET
ftr-313	265	38	decision	decision	NOUN
ftr-313	265	39	to	to	PART
ftr-313	265	40	shift	shift	VERB
ftr-313	265	41	income	income	NOUN
ftr-313	265	42	less	less	ADV
ftr-313	265	43	artificial	artificial	ADJ
ftr-313	265	44	than	than	SCONJ
ftr-313	265	45	it	it	PRON
ftr-313	265	46	is	be	AUX
ftr-313	265	47	currently	currently	ADV
ftr-313	265	48	.	.	PUNCT
ftr-313	266	1	a	a	DET
ftr-313	266	2	gugit	gugit	NOUN
ftr-313	266	3	also	also	ADV
ftr-313	266	4	would	would	AUX
ftr-313	266	5	impact	impact	VERB
ftr-313	266	6	income	income	NOUN
ftr-313	266	7	shifting	shift	VERB
ftr-313	266	8	among	among	ADP
ftr-313	266	9	members	member	NOUN
ftr-313	266	10	of	of	ADP
ftr-313	266	11	enterprise	enterprise	NOUN
ftr-313	266	12	groups	group	NOUN
ftr-313	266	13	insofar	insofar	ADV
ftr-313	266	14	as	as	SCONJ
ftr-313	266	15	the	the	DET
ftr-313	266	16	gugit	gugit	NOUN
ftr-313	266	17	consolidates	consolidate	VERB
ftr-313	266	18	the	the	DET
ftr-313	266	19	incomes	income	NOUN
ftr-313	266	20	of	of	ADP
ftr-313	266	21	all	all	DET
ftr-313	266	22	members	member	NOUN
ftr-313	266	23	of	of	ADP
ftr-313	266	24	an	an	DET
ftr-313	266	25	enterprise	enterprise	NOUN
ftr-313	266	26	group.54	group.54	NOUN
ftr-313	266	27	by	by	ADP
ftr-313	266	28	eliminating	eliminate	VERB
ftr-313	266	29	intragroup	intragroup	NOUN
ftr-313	266	30	transactions	transaction	NOUN
ftr-313	266	31	,	,	PUNCT
ftr-313	266	32	the	the	DET
ftr-313	266	33	gugit	gugit	NOUN
ftr-313	266	34	restricts	restrict	VERB
ftr-313	266	35	tax	tax	NOUN
ftr-313	266	36	-	-	PUNCT
ftr-313	266	37	planning	planning	NOUN
ftr-313	266	38	opportunities	opportunity	NOUN
ftr-313	266	39	that	that	PRON
ftr-313	266	40	rely	rely	VERB
ftr-313	266	41	on	on	ADP
ftr-313	266	42	intragroup	intragroup	NOUN
ftr-313	266	43	transfer	transfer	NOUN
ftr-313	266	44	prices	price	NOUN
ftr-313	266	45	.	.	PUNCT
ftr-313	267	1	formulary	formulary	ADJ
ftr-313	267	2	apportionment	apportionment	NOUN
ftr-313	267	3	of	of	ADP
ftr-313	267	4	income	income	NOUN
ftr-313	267	5	of	of	ADP
ftr-313	267	6	the	the	DET
ftr-313	267	7	enterprise	enterprise	NOUN
ftr-313	267	8	group	group	NOUN
ftr-313	267	9	’s	’s	PART
ftr-313	267	10	aggregate	aggregate	ADJ
ftr-313	267	11	income	income	NOUN
ftr-313	267	12	replaces	replace	VERB
ftr-313	267	13	arm	arm	NOUN
ftr-313	267	14	’s	’s	PART
ftr-313	267	15	length	length	NOUN
ftr-313	267	16	determinations	determination	NOUN
ftr-313	267	17	of	of	ADP
ftr-313	267	18	transfer	transfer	NOUN
ftr-313	267	19	prices	price	NOUN
ftr-313	267	20	.	.	PUNCT
ftr-313	268	1	payments	payment	NOUN
ftr-313	268	2	from	from	ADP
ftr-313	268	3	one	one	NUM
ftr-313	268	4	group	group	NOUN
ftr-313	268	5	member	member	NOUN
ftr-313	268	6	to	to	ADP
ftr-313	268	7	another	another	PRON
ftr-313	268	8	,	,	PUNCT
ftr-313	268	9	whether	whether	SCONJ
ftr-313	268	10	as	as	SCONJ
ftr-313	268	11	sales	sale	NOUN
ftr-313	268	12	,	,	PUNCT
ftr-313	268	13	interest	interest	NOUN
ftr-313	268	14	,	,	PUNCT
ftr-313	268	15	dividends	dividend	NOUN
ftr-313	268	16	,	,	PUNCT
ftr-313	268	17	or	or	CCONJ
ftr-313	268	18	royalties	royalty	NOUN
ftr-313	268	19	similarly	similarly	ADV
ftr-313	268	20	would	would	AUX
ftr-313	268	21	not	not	PART
ftr-313	268	22	impact	impact	VERB
ftr-313	268	23	the	the	DET
ftr-313	268	24	distribution	distribution	NOUN
ftr-313	268	25	of	of	ADP
ftr-313	268	26	income	income	NOUN
ftr-313	268	27	among	among	ADP
ftr-313	268	28	jurisdictions	jurisdiction	NOUN
ftr-313	268	29	.	.	PUNCT
ftr-313	269	1	instead	instead	ADV
ftr-313	269	2	,	,	PUNCT
ftr-313	269	3	the	the	DET
ftr-313	269	4	income	income	NOUN
ftr-313	269	5	would	would	AUX
ftr-313	269	6	follow	follow	VERB
ftr-313	269	7	the	the	DET
ftr-313	269	8	apportionment	apportionment	ADJ
ftr-313	269	9	factors	factor	NOUN
ftr-313	269	10	of	of	ADP
ftr-313	269	11	the	the	DET
ftr-313	269	12	group	group	NOUN
ftr-313	269	13	as	as	ADP
ftr-313	269	14	a	a	DET
ftr-313	269	15	whole	whole	NOUN
ftr-313	269	16	.	.	PUNCT
ftr-313	270	1	groups	group	NOUN
ftr-313	270	2	would	would	AUX
ftr-313	270	3	be	be	AUX
ftr-313	270	4	free	free	ADJ
ftr-313	270	5	to	to	PART
ftr-313	270	6	require	require	VERB
ftr-313	270	7	intragroup	intragroup	ADJ
ftr-313	270	8	payments	payment	NOUN
ftr-313	270	9	in	in	ADP
ftr-313	270	10	order	order	NOUN
ftr-313	270	11	to	to	PART
ftr-313	270	12	redistribute	redistribute	VERB
ftr-313	270	13	the	the	DET
ftr-313	270	14	tax	tax	NOUN
ftr-313	270	15	burden	burden	NOUN
ftr-313	270	16	,	,	PUNCT
ftr-313	270	17	but	but	CCONJ
ftr-313	270	18	those	those	DET
ftr-313	270	19	payments	payment	NOUN
ftr-313	270	20	would	would	AUX
ftr-313	270	21	not	not	PART
ftr-313	270	22	impact	impact	VERB
ftr-313	270	23	the	the	DET
ftr-313	270	24	tax	tax	NOUN
ftr-313	270	25	base	base	NOUN
ftr-313	270	26	distribution	distribution	NOUN
ftr-313	270	27	.	.	PUNCT
ftr-313	271	1	since	since	SCONJ
ftr-313	271	2	the	the	DET
ftr-313	271	3	distribution	distribution	NOUN
ftr-313	271	4	methodology	methodology	NOUN
ftr-313	271	5	renders	render	VERB
ftr-313	271	6	it	it	PRON
ftr-313	271	7	difficult	difficult	ADJ
ftr-313	271	8	to	to	PART
ftr-313	271	9	manipulate	manipulate	VERB
ftr-313	271	10	the	the	DET
ftr-313	271	11	geographic	geographic	ADJ
ftr-313	271	12	placement	placement	NOUN
ftr-313	271	13	of	of	ADP
ftr-313	271	14	income	income	NOUN
ftr-313	271	15	,	,	PUNCT
ftr-313	271	16	tax	tax	NOUN
ftr-313	271	17	competition	competition	NOUN
ftr-313	271	18	might	might	AUX
ftr-313	271	19	continue	continue	VERB
ftr-313	271	20	but	but	CCONJ
ftr-313	271	21	would	would	AUX
ftr-313	271	22	link	link	VERB
ftr-313	271	23	closely	closely	ADV
ftr-313	271	24	to	to	ADP
ftr-313	271	25	real	real	ADJ
ftr-313	271	26	investment	investment	NOUN
ftr-313	271	27	in	in	ADP
ftr-313	271	28	the	the	DET
ftr-313	271	29	taxing	tax	VERB
ftr-313	271	30	jurisdiction	jurisdiction	NOUN
ftr-313	271	31	.	.	PUNCT
ftr-313	272	1	when	when	SCONJ
ftr-313	272	2	lowincome	lowincome	NOUN
ftr-313	272	3	countries	country	NOUN
ftr-313	272	4	deliver	deliver	VERB
ftr-313	272	5	incentives	incentive	NOUN
ftr-313	272	6	to	to	ADP
ftr-313	272	7	foreign	foreign	ADJ
ftr-313	272	8	direct	direct	ADJ
ftr-313	272	9	investment	investment	NOUN
ftr-313	272	10	with	with	ADP
ftr-313	272	11	tax	tax	NOUN
ftr-313	272	12	incentives	incentive	NOUN
ftr-313	272	13	,	,	PUNCT
ftr-313	272	14	they	they	PRON
ftr-313	272	15	no	no	ADV
ftr-313	272	16	longer	long	ADV
ftr-313	272	17	risk	risk	VERB
ftr-313	272	18	losing	lose	VERB
ftr-313	272	19	the	the	DET
ftr-313	272	20	intended	intend	VERB
ftr-313	272	21	effect	effect	NOUN
ftr-313	272	22	of	of	ADP
ftr-313	272	23	the	the	DET
ftr-313	272	24	benefit	benefit	NOUN
ftr-313	272	25	to	to	ADP
ftr-313	272	26	the	the	DET
ftr-313	272	27	home	home	NOUN
ftr-313	272	28	country	country	NOUN
ftr-313	272	29	’s	’s	PART
ftr-313	272	30	credit	credit	NOUN
ftr-313	272	31	-	-	PUNCT
ftr-313	272	32	based	base	VERB
ftr-313	272	33	foreign	foreign	ADJ
ftr-313	272	34	tax	tax	NOUN
ftr-313	272	35	regime	regime	NOUN
ftr-313	272	36	.	.	PUNCT
ftr-313	273	1	tax	tax	NOUN
ftr-313	273	2	-	-	PUNCT
ftr-313	273	3	sparing	spare	VERB
ftr-313	273	4	treaty	treaty	NOUN
ftr-313	273	5	provisions	provision	NOUN
ftr-313	273	6	become	become	VERB
ftr-313	273	7	unnecessary	unnecessary	ADJ
ftr-313	273	8	to	to	PART
ftr-313	273	9	protect	protect	VERB
ftr-313	273	10	the	the	DET
ftr-313	273	11	low	low	ADJ
ftr-313	273	12	-	-	PUNCT
ftr-313	273	13	income	income	NOUN
ftr-313	273	14	country	country	NOUN
ftr-313	273	15	’s	’s	PART
ftr-313	273	16	incentives.55	incentives.55	NOUN
ftr-313	273	17	yet	yet	ADV
ftr-313	273	18	,	,	PUNCT
ftr-313	273	19	some	some	DET
ftr-313	273	20	leveling	leveling	NOUN
ftr-313	273	21	of	of	ADP
ftr-313	273	22	tax	tax	NOUN
ftr-313	273	23	rates	rate	NOUN
ftr-313	273	24	is	be	AUX
ftr-313	273	25	likely	likely	ADJ
ftr-313	273	26	to	to	PART
ftr-313	273	27	follow	follow	VERB
ftr-313	273	28	.	.	PUNCT
ftr-313	274	1	countries	country	NOUN
ftr-313	274	2	business	business	NOUN
ftr-313	274	3	income	income	NOUN
ftr-313	274	4	by	by	ADP
ftr-313	274	5	equally	equally	ADV
ftr-313	274	6	weighted	weight	VERB
ftr-313	274	7	property	property	NOUN
ftr-313	274	8	,	,	PUNCT
ftr-313	274	9	sales	sale	NOUN
ftr-313	274	10	,	,	PUNCT
ftr-313	274	11	and	and	CCONJ
ftr-313	274	12	employment	employment	NOUN
ftr-313	274	13	factors	factor	NOUN
ftr-313	274	14	,	,	PUNCT
ftr-313	274	15	but	but	CCONJ
ftr-313	274	16	in	in	ADP
ftr-313	274	17	order	order	NOUN
ftr-313	274	18	to	to	PART
ftr-313	274	19	level	level	VERB
ftr-313	274	20	the	the	DET
ftr-313	274	21	effect	effect	NOUN
ftr-313	274	22	of	of	ADP
ftr-313	274	23	wage	wage	NOUN
ftr-313	274	24	differentials	differential	NOUN
ftr-313	274	25	among	among	ADP
ftr-313	274	26	member	member	NOUN
ftr-313	274	27	states	state	NOUN
ftr-313	274	28	,	,	PUNCT
ftr-313	274	29	the	the	DET
ftr-313	274	30	employment	employment	NOUN
ftr-313	274	31	factor	factor	NOUN
ftr-313	274	32	is	be	AUX
ftr-313	274	33	a	a	DET
ftr-313	274	34	combination	combination	NOUN
ftr-313	274	35	of	of	ADP
ftr-313	274	36	payroll	payroll	NOUN
ftr-313	274	37	and	and	CCONJ
ftr-313	274	38	numbers	number	NOUN
ftr-313	274	39	of	of	ADP
ftr-313	274	40	employees	employee	NOUN
ftr-313	274	41	.	.	PUNCT
ftr-313	275	1	52	52	NUM
ftr-313	275	2	.	.	PUNCT
ftr-313	276	1	see	see	VERB
ftr-313	276	2	,	,	PUNCT
ftr-313	276	3	e.g.	e.g.	ADV
ftr-313	276	4	,	,	PUNCT
ftr-313	276	5	avi	avi	NOUN
ftr-313	276	6	-	-	PUNCT
ftr-313	276	7	yonah	yonah	ADJ
ftr-313	276	8	,	,	PUNCT
ftr-313	276	9	clausing	clausing	NOUN
ftr-313	276	10	&	&	CCONJ
ftr-313	276	11	durst	durst	PROPN
ftr-313	276	12	,	,	PUNCT
ftr-313	276	13	supra	supra	NOUN
ftr-313	276	14	note	note	NOUN
ftr-313	276	15	3	3	NUM
ftr-313	276	16	;	;	PUNCT
ftr-313	276	17	morse	morse	NOUN
ftr-313	276	18	,	,	PUNCT
ftr-313	276	19	supra	supra	PROPN
ftr-313	276	20	note	note	NOUN
ftr-313	277	1	3	3	NUM
ftr-313	277	2	.	.	NOUN
ftr-313	277	3	53	53	NUM
ftr-313	277	4	.	.	PUNCT
ftr-313	278	1	see	see	VERB
ftr-313	278	2	discussion	discussion	NOUN
ftr-313	278	3	infra	infra	NOUN
ftr-313	278	4	part	part	NOUN
ftr-313	278	5	iv.a	iv.a	VERB
ftr-313	278	6	.	.	PUNCT
ftr-313	279	1	54	54	NUM
ftr-313	279	2	.	.	PUNCT
ftr-313	279	3	defining	define	VERB
ftr-313	279	4	the	the	DET
ftr-313	279	5	taxpayer	taxpayer	NOUN
ftr-313	279	6	for	for	ADP
ftr-313	279	7	purposes	purpose	NOUN
ftr-313	279	8	of	of	ADP
ftr-313	279	9	the	the	DET
ftr-313	279	10	gugit	gugit	NOUN
ftr-313	279	11	is	be	AUX
ftr-313	279	12	likely	likely	ADJ
ftr-313	279	13	to	to	PART
ftr-313	279	14	require	require	VERB
ftr-313	279	15	analysis	analysis	NOUN
ftr-313	279	16	of	of	ADP
ftr-313	279	17	the	the	DET
ftr-313	279	18	group	group	NOUN
ftr-313	279	19	members	member	NOUN
ftr-313	279	20	’	'	PUNCT
ftr-313	279	21	community	community	NOUN
ftr-313	279	22	of	of	ADP
ftr-313	279	23	interests	interest	NOUN
ftr-313	279	24	.	.	PUNCT
ftr-313	280	1	see	see	VERB
ftr-313	280	2	discussion	discussion	NOUN
ftr-313	280	3	infra	infra	NOUN
ftr-313	280	4	part	part	NOUN
ftr-313	280	5	iv.b	iv.b	NOUN
ftr-313	280	6	.	.	PROPN
ftr-313	281	1	55	55	NUM
ftr-313	281	2	.	.	PUNCT
ftr-313	282	1	see	see	VERB
ftr-313	282	2	kim	kim	PROPN
ftr-313	282	3	brooks	brooks	PROPN
ftr-313	282	4	,	,	PUNCT
ftr-313	282	5	tax	tax	NOUN
ftr-313	282	6	sparing	sparing	NOUN
ftr-313	282	7	:	:	PUNCT
ftr-313	282	8	a	a	DET
ftr-313	282	9	needed	need	VERB
ftr-313	282	10	incentive	incentive	NOUN
ftr-313	282	11	for	for	ADP
ftr-313	282	12	foreign	foreign	ADJ
ftr-313	282	13	investment	investment	NOUN
ftr-313	282	14	in	in	ADP
ftr-313	282	15	low	low	ADJ
ftr-313	282	16	-	-	PUNCT
ftr-313	282	17	income	income	NOUN
ftr-313	282	18	countries	country	NOUN
ftr-313	282	19	or	or	CCONJ
ftr-313	282	20	an	an	DET
ftr-313	282	21	unnecessary	unnecessary	ADJ
ftr-313	282	22	revenue	revenue	NOUN
ftr-313	282	23	sacrifice	sacrifice	NOUN
ftr-313	282	24	?	?	PUNCT
ftr-313	282	25	,	,	PUNCT
ftr-313	282	26	34	34	NUM
ftr-313	282	27	queen	queen	PROPN
ftr-313	282	28	’s	’s	PART
ftr-313	282	29	l.j	l.j	PROPN
ftr-313	282	30	.	.	PROPN
ftr-313	282	31	505	505	NUM
ftr-313	282	32	(	(	PUNCT
ftr-313	282	33	2009	2009	NUM
ftr-313	282	34	)	)	PUNCT
ftr-313	282	35	(	(	PUNCT
ftr-313	282	36	arguing	argue	VERB
ftr-313	282	37	that	that	SCONJ
ftr-313	282	38	tax	tax	NOUN
ftr-313	282	39	sparing	sparing	NOUN
ftr-313	282	40	treaty	treaty	NOUN
ftr-313	282	41	provisions	provision	NOUN
ftr-313	282	42	do	do	AUX
ftr-313	282	43	not	not	PART
ftr-313	282	44	work	work	VERB
ftr-313	282	45	efficiently	efficiently	ADV
ftr-313	282	46	and	and	CCONJ
ftr-313	282	47	give	give	VERB
ftr-313	282	48	rise	rise	NOUN
ftr-313	282	49	to	to	ADP
ftr-313	282	50	abuse	abuse	NOUN
ftr-313	282	51	)	)	PUNCT
ftr-313	282	52	.	.	PUNCT
ftr-313	283	1	374	374	NUM
ftr-313	283	2	florida	florida	PROPN
ftr-313	283	3	tax	tax	NOUN
ftr-313	283	4	review	review	NOUN
ftr-313	283	5	[	[	X
ftr-313	283	6	vol	vol	NOUN
ftr-313	283	7	.	.	PUNCT
ftr-313	284	1	14:9	14:9	NUM
ftr-313	284	2	losing	lose	VERB
ftr-313	284	3	investment	investment	NOUN
ftr-313	284	4	may	may	AUX
ftr-313	284	5	conform	conform	VERB
ftr-313	284	6	their	their	PRON
ftr-313	284	7	rates	rate	NOUN
ftr-313	284	8	more	more	ADV
ftr-313	284	9	closely	closely	ADV
ftr-313	284	10	to	to	ADP
ftr-313	284	11	those	those	PRON
ftr-313	284	12	of	of	ADP
ftr-313	284	13	countries	country	NOUN
ftr-313	284	14	gaining	gain	VERB
ftr-313	284	15	investment	investment	NOUN
ftr-313	284	16	,	,	PUNCT
ftr-313	284	17	so	so	SCONJ
ftr-313	284	18	that	that	SCONJ
ftr-313	284	19	cross	cross	ADJ
ftr-313	284	20	-	-	ADJ
ftr-313	284	21	border	border	ADJ
ftr-313	284	22	competition	competition	NOUN
ftr-313	284	23	becomes	become	VERB
ftr-313	284	24	a	a	DET
ftr-313	284	25	function	function	NOUN
ftr-313	284	26	primarily	primarily	ADV
ftr-313	284	27	of	of	ADP
ftr-313	284	28	factors	factor	NOUN
ftr-313	284	29	such	such	ADJ
ftr-313	284	30	as	as	ADP
ftr-313	284	31	labor	labor	NOUN
ftr-313	284	32	costs	cost	NOUN
ftr-313	284	33	and	and	CCONJ
ftr-313	284	34	direct	direct	ADJ
ftr-313	284	35	subsidies	subsidy	NOUN
ftr-313	284	36	rather	rather	ADV
ftr-313	284	37	than	than	ADP
ftr-313	284	38	tax	tax	NOUN
ftr-313	284	39	rates	rate	NOUN
ftr-313	284	40	.	.	PUNCT
ftr-313	285	1	in	in	ADP
ftr-313	285	2	its	its	PRON
ftr-313	285	3	discussion	discussion	NOUN
ftr-313	285	4	of	of	ADP
ftr-313	285	5	the	the	DET
ftr-313	285	6	ccctb	ccctb	NOUN
ftr-313	285	7	proposal	proposal	NOUN
ftr-313	285	8	,	,	PUNCT
ftr-313	285	9	the	the	DET
ftr-313	285	10	ep	ep	PROPN
ftr-313	285	11	saw	see	VERB
ftr-313	285	12	the	the	DET
ftr-313	285	13	harmonization	harmonization	NOUN
ftr-313	285	14	of	of	ADP
ftr-313	285	15	rates	rate	NOUN
ftr-313	285	16	within	within	ADP
ftr-313	285	17	a	a	DET
ftr-313	285	18	range	range	NOUN
ftr-313	285	19	as	as	ADP
ftr-313	285	20	a	a	DET
ftr-313	285	21	natural	natural	ADJ
ftr-313	285	22	complement	complement	NOUN
ftr-313	285	23	to	to	ADP
ftr-313	285	24	the	the	DET
ftr-313	285	25	ccctb.56	ccctb.56	NOUN
ftr-313	285	26	in	in	ADP
ftr-313	285	27	addition	addition	NOUN
ftr-313	285	28	,	,	PUNCT
ftr-313	285	29	higher	high	ADJ
ftr-313	285	30	tax	tax	NOUN
ftr-313	285	31	jurisdictions	jurisdiction	NOUN
ftr-313	285	32	may	may	AUX
ftr-313	285	33	encourage	encourage	VERB
ftr-313	285	34	or	or	CCONJ
ftr-313	285	35	pressure	pressure	VERB
ftr-313	285	36	lower	low	ADJ
ftr-313	285	37	tax	tax	NOUN
ftr-313	285	38	jurisdictions	jurisdiction	NOUN
ftr-313	285	39	to	to	PART
ftr-313	285	40	harmonize	harmonize	VERB
ftr-313	285	41	their	their	PRON
ftr-313	285	42	rates	rate	NOUN
ftr-313	285	43	with	with	ADP
ftr-313	285	44	those	those	PRON
ftr-313	285	45	of	of	ADP
ftr-313	285	46	the	the	DET
ftr-313	285	47	higher	high	ADJ
ftr-313	285	48	tax	tax	NOUN
ftr-313	285	49	jurisdictions	jurisdiction	NOUN
ftr-313	285	50	,	,	PUNCT
ftr-313	285	51	as	as	SCONJ
ftr-313	285	52	high	high	ADJ
ftr-313	285	53	tax	tax	NOUN
ftr-313	285	54	jurisdictions	jurisdiction	NOUN
ftr-313	285	55	recently	recently	ADV
ftr-313	285	56	coerced	coerce	VERB
ftr-313	285	57	tax	tax	NOUN
ftr-313	285	58	havens	haven	NOUN
ftr-313	285	59	to	to	PART
ftr-313	285	60	provide	provide	VERB
ftr-313	285	61	greater	great	ADJ
ftr-313	285	62	transparency	transparency	NOUN
ftr-313	285	63	,	,	PUNCT
ftr-313	285	64	information	information	NOUN
ftr-313	285	65	reporting	reporting	NOUN
ftr-313	285	66	,	,	PUNCT
ftr-313	285	67	and	and	CCONJ
ftr-313	285	68	other	other	ADJ
ftr-313	285	69	features	feature	NOUN
ftr-313	285	70	necessary	necessary	ADJ
ftr-313	285	71	to	to	PART
ftr-313	285	72	prevent	prevent	VERB
ftr-313	285	73	“	"	PUNCT
ftr-313	285	74	harmful	harmful	ADJ
ftr-313	285	75	tax	tax	NOUN
ftr-313	285	76	competition	competition	NOUN
ftr-313	285	77	.	.	PUNCT
ftr-313	286	1	”57	”57	NUM
ftr-313	286	2	by	by	ADP
ftr-313	286	3	limiting	limit	VERB
ftr-313	286	4	the	the	DET
ftr-313	286	5	value	value	NOUN
ftr-313	286	6	of	of	ADP
ftr-313	286	7	subsidies	subsidy	NOUN
ftr-313	286	8	through	through	ADP
ftr-313	286	9	the	the	DET
ftr-313	286	10	tax	tax	NOUN
ftr-313	286	11	system	system	NOUN
ftr-313	286	12	,	,	PUNCT
ftr-313	286	13	the	the	DET
ftr-313	286	14	common	common	ADJ
ftr-313	286	15	tax	tax	NOUN
ftr-313	286	16	base	base	NOUN
ftr-313	286	17	encourages	encourage	VERB
ftr-313	286	18	jurisdictions	jurisdiction	NOUN
ftr-313	286	19	to	to	PART
ftr-313	286	20	return	return	VERB
ftr-313	286	21	to	to	ADP
ftr-313	286	22	and	and	CCONJ
ftr-313	286	23	increase	increase	VERB
ftr-313	286	24	use	use	NOUN
ftr-313	286	25	of	of	ADP
ftr-313	286	26	transparent	transparent	ADJ
ftr-313	286	27	,	,	PUNCT
ftr-313	286	28	direct	direct	ADJ
ftr-313	286	29	subsidies	subsidy	NOUN
ftr-313	286	30	.	.	PUNCT
ftr-313	287	1	public	public	ADJ
ftr-313	287	2	scrutiny	scrutiny	NOUN
ftr-313	287	3	of	of	ADP
ftr-313	287	4	those	those	DET
ftr-313	287	5	direct	direct	ADJ
ftr-313	287	6	subsidies	subsidy	NOUN
ftr-313	287	7	brings	bring	VERB
ftr-313	287	8	the	the	DET
ftr-313	287	9	additional	additional	ADJ
ftr-313	287	10	benefit	benefit	NOUN
ftr-313	287	11	of	of	ADP
ftr-313	287	12	discouraging	discourage	VERB
ftr-313	287	13	economically	economically	ADV
ftr-313	287	14	inefficient	inefficient	ADJ
ftr-313	287	15	subsidies	subsidy	NOUN
ftr-313	287	16	like	like	ADP
ftr-313	287	17	those	those	PRON
ftr-313	287	18	that	that	PRON
ftr-313	287	19	the	the	DET
ftr-313	287	20	united	united	PROPN
ftr-313	287	21	states	states	PROPN
ftr-313	287	22	commonly	commonly	ADV
ftr-313	287	23	has	have	AUX
ftr-313	287	24	delivered	deliver	VERB
ftr-313	287	25	through	through	ADP
ftr-313	287	26	its	its	PRON
ftr-313	287	27	income	income	NOUN
ftr-313	287	28	tax	tax	NOUN
ftr-313	287	29	system.58	system.58	NOUN
ftr-313	287	30	for	for	ADP
ftr-313	287	31	most	most	ADJ
ftr-313	287	32	taxpayers	taxpayer	NOUN
ftr-313	287	33	,	,	PUNCT
ftr-313	287	34	the	the	DET
ftr-313	287	35	gugit	gugit	NOUN
ftr-313	287	36	would	would	AUX
ftr-313	287	37	change	change	VERB
ftr-313	287	38	little	little	ADJ
ftr-313	287	39	from	from	ADP
ftr-313	287	40	today	today	NOUN
ftr-313	287	41	.	.	PUNCT
ftr-313	288	1	although	although	SCONJ
ftr-313	288	2	the	the	DET
ftr-313	288	3	rules	rule	NOUN
ftr-313	288	4	of	of	ADP
ftr-313	288	5	inclusion	inclusion	NOUN
ftr-313	288	6	might	might	AUX
ftr-313	288	7	differ	differ	VERB
ftr-313	288	8	from	from	ADP
ftr-313	288	9	current	current	ADJ
ftr-313	288	10	rules	rule	NOUN
ftr-313	288	11	,	,	PUNCT
ftr-313	288	12	the	the	DET
ftr-313	288	13	bulk	bulk	NOUN
ftr-313	288	14	of	of	ADP
ftr-313	288	15	taxpayers	taxpayer	NOUN
ftr-313	288	16	in	in	ADP
ftr-313	288	17	any	any	DET
ftr-313	288	18	country	country	NOUN
ftr-313	288	19	do	do	AUX
ftr-313	288	20	not	not	PART
ftr-313	288	21	engage	engage	VERB
ftr-313	288	22	in	in	ADP
ftr-313	288	23	any	any	DET
ftr-313	288	24	cross	cross	ADJ
ftr-313	288	25	-	-	ADJ
ftr-313	288	26	border	border	ADJ
ftr-313	288	27	activity	activity	NOUN
ftr-313	288	28	or	or	CCONJ
ftr-313	288	29	investing	investing	NOUN
ftr-313	288	30	.	.	PUNCT
ftr-313	289	1	those	those	DET
ftr-313	289	2	taxpayers	taxpayer	NOUN
ftr-313	289	3	would	would	AUX
ftr-313	289	4	report	report	VERB
ftr-313	289	5	their	their	PRON
ftr-313	289	6	incomes	income	NOUN
ftr-313	289	7	in	in	ADP
ftr-313	289	8	much	much	ADV
ftr-313	289	9	the	the	DET
ftr-313	289	10	same	same	ADJ
ftr-313	289	11	manner	manner	NOUN
ftr-313	289	12	as	as	SCONJ
ftr-313	289	13	they	they	PRON
ftr-313	289	14	do	do	VERB
ftr-313	289	15	today	today	NOUN
ftr-313	289	16	.	.	PUNCT
ftr-313	290	1	for	for	ADP
ftr-313	290	2	remaining	remain	VERB
ftr-313	290	3	taxpayers	taxpayer	NOUN
ftr-313	290	4	that	that	PRON
ftr-313	290	5	engage	engage	VERB
ftr-313	290	6	in	in	ADP
ftr-313	290	7	transactions	transaction	NOUN
ftr-313	290	8	or	or	CCONJ
ftr-313	290	9	invest	invest	VERB
ftr-313	290	10	across	across	ADP
ftr-313	290	11	national	national	ADJ
ftr-313	290	12	borders	border	NOUN
ftr-313	290	13	,	,	PUNCT
ftr-313	290	14	the	the	DET
ftr-313	290	15	gugit	gugit	NOUN
ftr-313	290	16	diminishes	diminish	VERB
ftr-313	290	17	compliance	compliance	NOUN
ftr-313	290	18	costs	cost	NOUN
ftr-313	290	19	by	by	ADP
ftr-313	290	20	56	56	NUM
ftr-313	290	21	.	.	PUNCT
ftr-313	291	1	the	the	DET
ftr-313	291	2	ep	ep	PROPN
ftr-313	291	3	tends	tend	VERB
ftr-313	291	4	to	to	PART
ftr-313	291	5	view	view	VERB
ftr-313	291	6	the	the	DET
ftr-313	291	7	next	next	ADJ
ftr-313	291	8	logical	logical	ADJ
ftr-313	291	9	step	step	NOUN
ftr-313	291	10	to	to	PART
ftr-313	291	11	be	be	AUX
ftr-313	291	12	the	the	DET
ftr-313	291	13	harmonization	harmonization	NOUN
ftr-313	291	14	of	of	ADP
ftr-313	291	15	tax	tax	NOUN
ftr-313	291	16	rates	rate	NOUN
ftr-313	291	17	.	.	PUNCT
ftr-313	292	1	see	see	VERB
ftr-313	292	2	the	the	DET
ftr-313	292	3	further	further	ADJ
ftr-313	292	4	study	study	NOUN
ftr-313	292	5	recommendations	recommendation	NOUN
ftr-313	292	6	of	of	ADP
ftr-313	292	7	the	the	DET
ftr-313	292	8	ep	ep	PROPN
ftr-313	292	9	ccctb	ccctb	NOUN
ftr-313	292	10	resolution	resolution	NOUN
ftr-313	292	11	,	,	PUNCT
ftr-313	292	12	supra	supra	PROPN
ftr-313	292	13	note	note	NOUN
ftr-313	292	14	38	38	NUM
ftr-313	292	15	,	,	PUNCT
ftr-313	292	16	amend	amend	VERB
ftr-313	292	17	.	.	PROPN
ftr-313	292	18	37	37	NUM
ftr-313	292	19	,	,	PUNCT
ftr-313	292	20	and	and	CCONJ
ftr-313	292	21	the	the	DET
ftr-313	292	22	rapporteur	rapporteur	NOUN
ftr-313	292	23	’s	’s	PART
ftr-313	292	24	explanatory	explanatory	ADJ
ftr-313	292	25	statement	statement	NOUN
ftr-313	292	26	to	to	PART
ftr-313	292	27	accompany	accompany	VERB
ftr-313	292	28	the	the	DET
ftr-313	292	29	ep	ep	PROPN
ftr-313	292	30	enactment	enactment	NOUN
ftr-313	292	31	(	(	PUNCT
ftr-313	292	32	follow	follow	VERB
ftr-313	292	33	“	"	PUNCT
ftr-313	292	34	a7	a7	PROPN
ftr-313	292	35	-	-	PUNCT
ftr-313	292	36	0080/2012	0080/2012	NUM
ftr-313	292	37	”	"	PUNCT
ftr-313	292	38	hyperlink	hyperlink	NOUN
ftr-313	292	39	;	;	PUNCT
ftr-313	292	40	then	then	ADV
ftr-313	292	41	select	select	VERB
ftr-313	292	42	“	"	PUNCT
ftr-313	292	43	explanatory	explanatory	ADJ
ftr-313	292	44	statement	statement	NOUN
ftr-313	292	45	”	"	PUNCT
ftr-313	292	46	)	)	PUNCT
ftr-313	292	47	.	.	PUNCT
ftr-313	293	1	57	57	NUM
ftr-313	293	2	.	.	PUNCT
ftr-313	294	1	see	see	VERB
ftr-313	294	2	oecd	oecd	PROPN
ftr-313	294	3	,	,	PUNCT
ftr-313	294	4	harmful	harmful	ADJ
ftr-313	294	5	tax	tax	NOUN
ftr-313	294	6	competition	competition	NOUN
ftr-313	294	7	,	,	PUNCT
ftr-313	294	8	supra	supra	PROPN
ftr-313	294	9	note	note	NOUN
ftr-313	294	10	8	8	NUM
ftr-313	294	11	(	(	PUNCT
ftr-313	294	12	reporting	report	VERB
ftr-313	294	13	on	on	ADP
ftr-313	294	14	the	the	DET
ftr-313	294	15	features	feature	NOUN
ftr-313	294	16	of	of	ADP
ftr-313	294	17	harmful	harmful	ADJ
ftr-313	294	18	tax	tax	NOUN
ftr-313	294	19	competition	competition	NOUN
ftr-313	294	20	)	)	PUNCT
ftr-313	294	21	;	;	PUNCT
ftr-313	294	22	oecd	oecd	PROPN
ftr-313	294	23	,	,	PUNCT
ftr-313	294	24	towards	towards	ADP
ftr-313	294	25	global	global	ADJ
ftr-313	294	26	tax	tax	NOUN
ftr-313	294	27	co	co	NOUN
ftr-313	294	28	-	-	NOUN
ftr-313	294	29	operation	operation	NOUN
ftr-313	294	30	:	:	PUNCT
ftr-313	294	31	report	report	NOUN
ftr-313	294	32	to	to	ADP
ftr-313	294	33	the	the	DET
ftr-313	294	34	2000	2000	NUM
ftr-313	294	35	ministerial	ministerial	ADJ
ftr-313	294	36	council	council	NOUN
ftr-313	294	37	meeting	meeting	NOUN
ftr-313	294	38	and	and	CCONJ
ftr-313	294	39	recommendations	recommendation	NOUN
ftr-313	294	40	by	by	ADP
ftr-313	294	41	the	the	DET
ftr-313	294	42	committee	committee	NOUN
ftr-313	294	43	on	on	ADP
ftr-313	294	44	fiscal	fiscal	ADJ
ftr-313	294	45	affairs	affair	NOUN
ftr-313	294	46	,	,	PUNCT
ftr-313	294	47	progress	progress	NOUN
ftr-313	294	48	in	in	ADP
ftr-313	294	49	identifying	identify	VERB
ftr-313	294	50	and	and	CCONJ
ftr-313	294	51	eliminating	eliminate	VERB
ftr-313	294	52	harmful	harmful	ADJ
ftr-313	294	53	tax	tax	NOUN
ftr-313	294	54	practices	practice	NOUN
ftr-313	294	55	,	,	PUNCT
ftr-313	294	56	at	at	ADP
ftr-313	294	57	16–26	16–26	NUM
ftr-313	294	58	(	(	PUNCT
ftr-313	294	59	2000	2000	NUM
ftr-313	294	60	)	)	PUNCT
ftr-313	294	61	,	,	PUNCT
ftr-313	295	1	http://www.oecd.org/tax/transparency/44430257.pdf	http://www.oecd.org/tax/transparency/44430257.pdf	NOUN
ftr-313	295	2	(	(	PUNCT
ftr-313	295	3	identifying	identify	VERB
ftr-313	295	4	uncooperative	uncooperative	ADJ
ftr-313	295	5	tax	tax	NOUN
ftr-313	295	6	haven	haven	NOUN
ftr-313	295	7	jurisdictions	jurisdiction	NOUN
ftr-313	295	8	and	and	CCONJ
ftr-313	295	9	reporting	report	VERB
ftr-313	295	10	on	on	ADP
ftr-313	295	11	progress	progress	NOUN
ftr-313	295	12	toward	toward	ADP
ftr-313	295	13	cooperation	cooperation	NOUN
ftr-313	295	14	)	)	PUNCT
ftr-313	295	15	.	.	PUNCT
ftr-313	296	1	since	since	SCONJ
ftr-313	296	2	2009	2009	NUM
ftr-313	296	3	,	,	PUNCT
ftr-313	296	4	the	the	DET
ftr-313	296	5	oecd	oecd	PROPN
ftr-313	296	6	no	no	ADV
ftr-313	296	7	longer	long	ADV
ftr-313	296	8	lists	list	VERB
ftr-313	296	9	any	any	DET
ftr-313	296	10	country	country	NOUN
ftr-313	296	11	as	as	ADP
ftr-313	296	12	an	an	DET
ftr-313	296	13	uncooperative	uncooperative	ADJ
ftr-313	296	14	tax	tax	NOUN
ftr-313	296	15	haven	haven	NOUN
ftr-313	296	16	.	.	PUNCT
ftr-313	297	1	list	list	NOUN
ftr-313	297	2	of	of	ADP
ftr-313	297	3	unco	unco	NOUN
ftr-313	297	4	-	-	PUNCT
ftr-313	297	5	operative	operative	ADJ
ftr-313	297	6	tax	tax	NOUN
ftr-313	297	7	havens	haven	NOUN
ftr-313	297	8	,	,	PUNCT
ftr-313	297	9	oecd	oecd	PROPN
ftr-313	297	10	,	,	PUNCT
ftr-313	297	11	http://www.oedc.org/	http://www.oedc.org/	ADJ
ftr-313	297	12	countries	country	NOUN
ftr-313	297	13	/	/	SYM
ftr-313	297	14	monaco	monaco	PROPN
ftr-313	297	15	/	/	SYM
ftr-313	297	16	listofunco	listofunco	NOUN
ftr-313	297	17	-	-	PUNCT
ftr-313	297	18	operativetaxhavens.htm	operativetaxhavens.htm	X
ftr-313	297	19	(	(	PUNCT
ftr-313	297	20	last	last	ADJ
ftr-313	297	21	visited	visit	VERB
ftr-313	297	22	sept	sept	PROPN
ftr-313	297	23	.	.	PROPN
ftr-313	297	24	25	25	NUM
ftr-313	297	25	,	,	PUNCT
ftr-313	297	26	2013	2013	NUM
ftr-313	297	27	)	)	PUNCT
ftr-313	297	28	.	.	PUNCT
ftr-313	298	1	58	58	NUM
ftr-313	298	2	.	.	PUNCT
ftr-313	298	3	i.r.c	i.r.c	NOUN
ftr-313	298	4	.	.	PUNCT
ftr-313	299	1	§	§	PROPN
ftr-313	299	2	103	103	NUM
ftr-313	299	3	,	,	PUNCT
ftr-313	299	4	for	for	ADP
ftr-313	299	5	example	example	NOUN
ftr-313	299	6	(	(	PUNCT
ftr-313	299	7	exempting	exempt	VERB
ftr-313	299	8	interest	interest	NOUN
ftr-313	299	9	on	on	ADP
ftr-313	299	10	state	state	NOUN
ftr-313	299	11	and	and	CCONJ
ftr-313	299	12	local	local	ADJ
ftr-313	299	13	bonds	bond	NOUN
ftr-313	299	14	)	)	PUNCT
ftr-313	299	15	.	.	PUNCT
ftr-313	300	1	marketing	marketing	NOUN
ftr-313	300	2	of	of	ADP
ftr-313	300	3	tax	tax	NOUN
ftr-313	300	4	exempt	exempt	ADJ
ftr-313	300	5	bonds	bond	NOUN
ftr-313	300	6	often	often	ADV
ftr-313	300	7	requires	require	VERB
ftr-313	300	8	an	an	DET
ftr-313	300	9	interest	interest	NOUN
ftr-313	300	10	rate	rate	NOUN
ftr-313	300	11	greater	great	ADJ
ftr-313	300	12	than	than	ADP
ftr-313	300	13	that	that	PRON
ftr-313	300	14	which	which	PRON
ftr-313	300	15	would	would	AUX
ftr-313	300	16	attract	attract	VERB
ftr-313	300	17	the	the	DET
ftr-313	300	18	highest	high	ADJ
ftr-313	300	19	-	-	PUNCT
ftr-313	300	20	tax	tax	NOUN
ftr-313	300	21	-	-	PUNCT
ftr-313	300	22	rate	rate	NOUN
ftr-313	300	23	investors	investor	NOUN
ftr-313	300	24	as	as	ADP
ftr-313	300	25	bond	bond	NOUN
ftr-313	300	26	purchasers	purchaser	NOUN
ftr-313	300	27	.	.	PUNCT
ftr-313	301	1	since	since	SCONJ
ftr-313	301	2	the	the	DET
ftr-313	301	3	rate	rate	NOUN
ftr-313	301	4	is	be	AUX
ftr-313	301	5	uniform	uniform	ADJ
ftr-313	301	6	on	on	ADP
ftr-313	301	7	all	all	DET
ftr-313	301	8	bonds	bond	NOUN
ftr-313	301	9	in	in	ADP
ftr-313	301	10	an	an	DET
ftr-313	301	11	issue	issue	NOUN
ftr-313	301	12	,	,	PUNCT
ftr-313	301	13	the	the	DET
ftr-313	301	14	highest	high	ADJ
ftr-313	301	15	-	-	PUNCT
ftr-313	301	16	tax	tax	NOUN
ftr-313	301	17	-	-	PUNCT
ftr-313	301	18	rate	rate	NOUN
ftr-313	301	19	investor	investor	NOUN
ftr-313	301	20	captures	capture	VERB
ftr-313	301	21	a	a	DET
ftr-313	301	22	higher	high	ADJ
ftr-313	301	23	than	than	ADP
ftr-313	301	24	necessary	necessary	ADJ
ftr-313	301	25	rate	rate	NOUN
ftr-313	301	26	when	when	SCONJ
ftr-313	301	27	he	he	PRON
ftr-313	301	28	purchases	purchase	VERB
ftr-313	301	29	those	those	DET
ftr-313	301	30	bonds	bond	NOUN
ftr-313	301	31	that	that	PRON
ftr-313	301	32	have	have	VERB
ftr-313	301	33	to	to	PART
ftr-313	301	34	be	be	AUX
ftr-313	301	35	marketable	marketable	ADJ
ftr-313	301	36	to	to	ADP
ftr-313	301	37	investors	investor	NOUN
ftr-313	301	38	taxable	taxable	ADJ
ftr-313	301	39	at	at	ADP
ftr-313	301	40	a	a	DET
ftr-313	301	41	lower	low	ADJ
ftr-313	301	42	rate	rate	NOUN
ftr-313	301	43	,	,	PUNCT
ftr-313	301	44	thereby	thereby	ADV
ftr-313	301	45	redirecting	redirect	VERB
ftr-313	301	46	part	part	NOUN
ftr-313	301	47	of	of	ADP
ftr-313	301	48	the	the	DET
ftr-313	301	49	subsidy	subsidy	NOUN
ftr-313	301	50	intended	intend	VERB
ftr-313	301	51	to	to	PART
ftr-313	301	52	benefit	benefit	VERB
ftr-313	301	53	the	the	DET
ftr-313	301	54	state	state	NOUN
ftr-313	301	55	or	or	CCONJ
ftr-313	301	56	local	local	ADJ
ftr-313	301	57	governmental	governmental	ADJ
ftr-313	301	58	unit	unit	NOUN
ftr-313	301	59	to	to	ADP
ftr-313	301	60	the	the	DET
ftr-313	301	61	high	high	ADJ
ftr-313	301	62	-	-	PUNCT
ftr-313	301	63	rate	rate	NOUN
ftr-313	301	64	investor	investor	NOUN
ftr-313	301	65	.	.	PUNCT
ftr-313	302	1	2013	2013	NUM
ftr-313	302	2	]	]	PUNCT
ftr-313	302	3	utopian	utopian	ADJ
ftr-313	302	4	visions	vision	NOUN
ftr-313	302	5	toward	toward	ADP
ftr-313	302	6	a	a	DET
ftr-313	302	7	grand	grand	ADJ
ftr-313	302	8	unified	unified	ADJ
ftr-313	302	9	global	global	ADJ
ftr-313	302	10	income	income	NOUN
ftr-313	302	11	tax	tax	NOUN
ftr-313	302	12	375	375	NUM
ftr-313	302	13	requiring	require	VERB
ftr-313	302	14	familiarity	familiarity	NOUN
ftr-313	302	15	with	with	ADP
ftr-313	302	16	and	and	CCONJ
ftr-313	302	17	reporting	report	VERB
ftr-313	302	18	under	under	ADP
ftr-313	302	19	a	a	DET
ftr-313	302	20	single	single	ADJ
ftr-313	302	21	set	set	NOUN
ftr-313	302	22	of	of	ADP
ftr-313	302	23	rules.59	rules.59	NOUN
ftr-313	302	24	the	the	DET
ftr-313	302	25	compliance	compliance	NOUN
ftr-313	302	26	-	-	PUNCT
ftr-313	302	27	cost	cost	NOUN
ftr-313	302	28	savings	saving	NOUN
ftr-313	302	29	would	would	AUX
ftr-313	302	30	ameliorate	ameliorate	VERB
ftr-313	302	31	somewhat	somewhat	ADV
ftr-313	302	32	the	the	DET
ftr-313	302	33	negative	negative	ADJ
ftr-313	302	34	cost	cost	NOUN
ftr-313	302	35	that	that	DET
ftr-313	302	36	loss	loss	NOUN
ftr-313	302	37	of	of	ADP
ftr-313	302	38	flexibility	flexibility	NOUN
ftr-313	302	39	in	in	ADP
ftr-313	302	40	tax	tax	NOUN
ftr-313	302	41	planning	planning	NOUN
ftr-313	302	42	would	would	AUX
ftr-313	302	43	entail	entail	VERB
ftr-313	302	44	,	,	PUNCT
ftr-313	302	45	as	as	SCONJ
ftr-313	302	46	might	might	AUX
ftr-313	302	47	the	the	DET
ftr-313	302	48	diminution	diminution	NOUN
ftr-313	302	49	of	of	ADP
ftr-313	302	50	deadweight	deadweight	ADJ
ftr-313	302	51	loss	loss	NOUN
ftr-313	302	52	accompanying	accompany	VERB
ftr-313	302	53	reduced	reduce	VERB
ftr-313	302	54	diversion	diversion	NOUN
ftr-313	302	55	of	of	ADP
ftr-313	302	56	resources	resource	NOUN
ftr-313	302	57	from	from	ADP
ftr-313	302	58	business	business	NOUN
ftr-313	302	59	activity	activity	NOUN
ftr-313	302	60	to	to	ADP
ftr-313	302	61	tax	tax	NOUN
ftr-313	302	62	planning	planning	NOUN
ftr-313	302	63	and	and	CCONJ
ftr-313	302	64	inefficient	inefficient	ADJ
ftr-313	302	65	,	,	PUNCT
ftr-313	302	66	but	but	CCONJ
ftr-313	302	67	tax	tax	NOUN
ftr-313	302	68	-	-	PUNCT
ftr-313	302	69	advantaged	advantaged	ADJ
ftr-313	302	70	,	,	PUNCT
ftr-313	302	71	investment.60	investment.60	PROPN
ftr-313	302	72	iii	iii	NOUN
ftr-313	302	73	.	.	PUNCT
ftr-313	302	74	centralization	centralization	NOUN
ftr-313	302	75	,	,	PUNCT
ftr-313	302	76	sovereignty	sovereignty	NOUN
ftr-313	302	77	,	,	PUNCT
ftr-313	302	78	and	and	CCONJ
ftr-313	302	79	privacy	privacy	NOUN
ftr-313	302	80	the	the	DET
ftr-313	302	81	gugit	gugit	NOUN
ftr-313	302	82	would	would	AUX
ftr-313	302	83	have	have	AUX
ftr-313	302	84	centralized	centralize	VERB
ftr-313	302	85	reporting	reporting	NOUN
ftr-313	302	86	and	and	CCONJ
ftr-313	302	87	auditing	auditing	NOUN
ftr-313	302	88	.	.	PUNCT
ftr-313	303	1	this	this	DET
ftr-313	303	2	central	central	ADJ
ftr-313	303	3	global	global	ADJ
ftr-313	303	4	taxing	taxing	NOUN
ftr-313	303	5	authority	authority	NOUN
ftr-313	303	6	just	just	ADV
ftr-313	303	7	may	may	AUX
ftr-313	303	8	be	be	AUX
ftr-313	303	9	the	the	DET
ftr-313	303	10	most	most	ADV
ftr-313	303	11	utopian	utopian	ADJ
ftr-313	303	12	of	of	ADP
ftr-313	303	13	the	the	DET
ftr-313	303	14	gugit	gugit	NOUN
ftr-313	303	15	visions.61	visions.61	NOUN
ftr-313	303	16	the	the	DET
ftr-313	303	17	agency	agency	NOUN
ftr-313	303	18	responsible	responsible	ADJ
ftr-313	303	19	for	for	ADP
ftr-313	303	20	enforcement	enforcement	NOUN
ftr-313	303	21	would	would	AUX
ftr-313	303	22	be	be	AUX
ftr-313	303	23	transnational	transnational	ADJ
ftr-313	303	24	.	.	PUNCT
ftr-313	304	1	each	each	DET
ftr-313	304	2	country	country	NOUN
ftr-313	304	3	would	would	AUX
ftr-313	304	4	participate	participate	VERB
ftr-313	304	5	in	in	ADP
ftr-313	304	6	the	the	DET
ftr-313	304	7	selection	selection	NOUN
ftr-313	304	8	of	of	ADP
ftr-313	304	9	the	the	DET
ftr-313	304	10	executives	executive	NOUN
ftr-313	304	11	of	of	ADP
ftr-313	304	12	the	the	DET
ftr-313	304	13	agency	agency	NOUN
ftr-313	304	14	and	and	CCONJ
ftr-313	304	15	assigning	assign	VERB
ftr-313	304	16	revenue	revenue	NOUN
ftr-313	304	17	agents	agent	NOUN
ftr-313	304	18	at	at	ADP
ftr-313	304	19	all	all	DET
ftr-313	304	20	levels	level	NOUN
ftr-313	304	21	of	of	ADP
ftr-313	304	22	the	the	DET
ftr-313	304	23	agency	agency	NOUN
ftr-313	304	24	.	.	PUNCT
ftr-313	305	1	the	the	DET
ftr-313	305	2	agency	agency	NOUN
ftr-313	305	3	would	would	AUX
ftr-313	305	4	have	have	VERB
ftr-313	305	5	the	the	DET
ftr-313	305	6	authority	authority	NOUN
ftr-313	305	7	to	to	PART
ftr-313	305	8	require	require	VERB
ftr-313	305	9	both	both	DET
ftr-313	305	10	taxpayers	taxpayer	NOUN
ftr-313	305	11	and	and	CCONJ
ftr-313	305	12	third	third	ADJ
ftr-313	305	13	parties	party	NOUN
ftr-313	305	14	to	to	PART
ftr-313	305	15	report	report	VERB
ftr-313	305	16	information	information	NOUN
ftr-313	305	17	under	under	ADP
ftr-313	305	18	uniform	uniform	ADJ
ftr-313	305	19	international	international	ADJ
ftr-313	305	20	standards	standard	NOUN
ftr-313	305	21	.	.	PUNCT
ftr-313	306	1	the	the	DET
ftr-313	306	2	gugit	gugit	NOUN
ftr-313	306	3	legislation	legislation	NOUN
ftr-313	306	4	similarly	similarly	ADV
ftr-313	306	5	would	would	AUX
ftr-313	306	6	require	require	VERB
ftr-313	306	7	local	local	ADJ
ftr-313	306	8	courts	court	NOUN
ftr-313	306	9	to	to	PART
ftr-313	306	10	support	support	VERB
ftr-313	306	11	the	the	DET
ftr-313	306	12	taxing	tax	VERB
ftr-313	306	13	authority	authority	NOUN
ftr-313	306	14	’s	’s	PART
ftr-313	306	15	demand	demand	NOUN
ftr-313	306	16	for	for	ADP
ftr-313	306	17	information	information	NOUN
ftr-313	306	18	.	.	PUNCT
ftr-313	307	1	most	most	ADJ
ftr-313	307	2	,	,	PUNCT
ftr-313	307	3	possibly	possibly	ADV
ftr-313	307	4	all	all	PRON
ftr-313	307	5	,	,	PUNCT
ftr-313	307	6	taxpayers	taxpayer	NOUN
ftr-313	307	7	would	would	AUX
ftr-313	307	8	submit	submit	VERB
ftr-313	307	9	their	their	PRON
ftr-313	307	10	tax	tax	NOUN
ftr-313	307	11	data	datum	NOUN
ftr-313	307	12	electronically	electronically	ADV
ftr-313	307	13	under	under	ADP
ftr-313	307	14	uniform	uniform	ADJ
ftr-313	307	15	electronic	electronic	ADJ
ftr-313	307	16	forms	form	NOUN
ftr-313	307	17	.	.	PUNCT
ftr-313	308	1	the	the	DET
ftr-313	308	2	creation	creation	NOUN
ftr-313	308	3	of	of	ADP
ftr-313	308	4	identical	identical	ADJ
ftr-313	308	5	59	59	NUM
ftr-313	308	6	.	.	PUNCT
ftr-313	309	1	the	the	DET
ftr-313	309	2	ec	ec	PROPN
ftr-313	309	3	estimated	estimate	VERB
ftr-313	309	4	a	a	DET
ftr-313	309	5	seven	seven	NUM
ftr-313	309	6	-	-	PUNCT
ftr-313	309	7	percent	percent	NOUN
ftr-313	309	8	reduction	reduction	NOUN
ftr-313	309	9	in	in	ADP
ftr-313	309	10	compliance	compliance	NOUN
ftr-313	309	11	costs	cost	NOUN
ftr-313	309	12	for	for	ADP
ftr-313	309	13	multinational	multinational	ADJ
ftr-313	309	14	enterprises	enterprise	NOUN
ftr-313	309	15	that	that	PRON
ftr-313	309	16	selected	select	VERB
ftr-313	309	17	the	the	DET
ftr-313	309	18	ccctb	ccctb	NOUN
ftr-313	309	19	.	.	PUNCT
ftr-313	310	1	ccctb	ccctb	NOUN
ftr-313	310	2	proposal	proposal	NOUN
ftr-313	310	3	,	,	PUNCT
ftr-313	310	4	supra	supra	PROPN
ftr-313	310	5	note	note	PROPN
ftr-313	310	6	37	37	NUM
ftr-313	310	7	,	,	PUNCT
ftr-313	310	8	at	at	ADP
ftr-313	310	9	5	5	NUM
ftr-313	310	10	.	.	PUNCT
ftr-313	310	11	60	60	NUM
ftr-313	310	12	.	.	PUNCT
ftr-313	311	1	see	see	VERB
ftr-313	311	2	david	david	PROPN
ftr-313	311	3	m.	m.	PROPN
ftr-313	311	4	schizer	schizer	PROPN
ftr-313	311	5	,	,	PUNCT
ftr-313	311	6	sticks	stick	NOUN
ftr-313	311	7	and	and	CCONJ
ftr-313	311	8	snakes	snake	NOUN
ftr-313	311	9	:	:	PUNCT
ftr-313	311	10	derivatives	derivative	NOUN
ftr-313	311	11	and	and	CCONJ
ftr-313	311	12	curtailing	curtail	VERB
ftr-313	311	13	aggressive	aggressive	ADJ
ftr-313	311	14	tax	tax	NOUN
ftr-313	311	15	planning	planning	NOUN
ftr-313	311	16	,	,	PUNCT
ftr-313	311	17	73	73	NUM
ftr-313	311	18	s.	s.	PROPN
ftr-313	311	19	cal	cal	PROPN
ftr-313	311	20	.	.	PUNCT
ftr-313	312	1	l.	l.	PROPN
ftr-313	312	2	rev	rev	PROPN
ftr-313	312	3	.	.	PROPN
ftr-313	312	4	1339	1339	NUM
ftr-313	312	5	,	,	PUNCT
ftr-313	312	6	1349	1349	NUM
ftr-313	312	7	(	(	PUNCT
ftr-313	312	8	2000	2000	NUM
ftr-313	312	9	)	)	PUNCT
ftr-313	312	10	(	(	PUNCT
ftr-313	312	11	“	"	PUNCT
ftr-313	312	12	if	if	SCONJ
ftr-313	312	13	the	the	DET
ftr-313	312	14	tax	tax	NOUN
ftr-313	312	15	savings	saving	NOUN
ftr-313	312	16	is	be	AUX
ftr-313	312	17	less	less	ADJ
ftr-313	312	18	than	than	ADP
ftr-313	312	19	the	the	DET
ftr-313	312	20	cost	cost	NOUN
ftr-313	312	21	of	of	ADP
ftr-313	312	22	changing	change	VERB
ftr-313	312	23	behavior	behavior	NOUN
ftr-313	312	24	(	(	PUNCT
ftr-313	312	25	‘	'	PUNCT
ftr-313	312	26	standard	standard	ADJ
ftr-313	312	27	deadweight	deadweight	ADJ
ftr-313	312	28	loss	loss	NOUN
ftr-313	312	29	’	'	PUNCT
ftr-313	312	30	)	)	PUNCT
ftr-313	312	31	and	and	CCONJ
ftr-313	312	32	paying	pay	VERB
ftr-313	312	33	experts	expert	NOUN
ftr-313	312	34	(	(	PUNCT
ftr-313	312	35	‘	'	PUNCT
ftr-313	312	36	avoidance	avoidance	NOUN
ftr-313	312	37	costs	cost	NOUN
ftr-313	312	38	’	'	PUNCT
ftr-313	312	39	)	)	PUNCT
ftr-313	312	40	,	,	PUNCT
ftr-313	312	41	the	the	DET
ftr-313	312	42	issuer	issuer	NOUN
ftr-313	312	43	will	will	AUX
ftr-313	312	44	use	use	VERB
ftr-313	312	45	the	the	DET
ftr-313	312	46	more	more	ADJ
ftr-313	312	47	tax	tax	NOUN
ftr-313	312	48	expensive	expensive	ADJ
ftr-313	312	49	form	form	NOUN
ftr-313	312	50	.	.	PUNCT
ftr-313	312	51	”	"	PUNCT
ftr-313	313	1	(	(	PUNCT
ftr-313	313	2	footnote	footnote	NOUN
ftr-313	313	3	omitted	omit	VERB
ftr-313	313	4	)	)	PUNCT
ftr-313	313	5	)	)	PUNCT
ftr-313	313	6	.	.	PUNCT
ftr-313	314	1	klaus	klaus	NOUN
ftr-313	314	2	-	-	PUNCT
ftr-313	314	3	dieter	dieter	NOUN
ftr-313	314	4	drüen	drüen	NOUN
ftr-313	314	5	,	,	PUNCT
ftr-313	314	6	unternehmerfreiheit	unternehmerfreiheit	PROPN
ftr-313	314	7	und	und	AUX
ftr-313	314	8	steuerumgehung	steuerumgehung	VERB
ftr-313	314	9	[	[	X
ftr-313	314	10	entrepreneurial	entrepreneurial	ADJ
ftr-313	314	11	freedom	freedom	NOUN
ftr-313	314	12	and	and	CCONJ
ftr-313	314	13	tax	tax	NOUN
ftr-313	314	14	avoidance	avoidance	NOUN
ftr-313	314	15	]	]	PUNCT
ftr-313	314	16	,	,	PUNCT
ftr-313	314	17	2/2008	2/2008	PROPN
ftr-313	314	18	steuer	steuer	PROPN
ftr-313	314	19	und	und	PROPN
ftr-313	314	20	wirtschaft	wirtschaft	PROPN
ftr-313	315	1	[	[	X
ftr-313	315	2	stuw	stuw	NOUN
ftr-313	315	3	]	]	X
ftr-313	315	4	154	154	NUM
ftr-313	315	5	,	,	PUNCT
ftr-313	315	6	158	158	NUM
ftr-313	315	7	,	,	PUNCT
ftr-313	315	8	observes	observe	VERB
ftr-313	315	9	:	:	PUNCT
ftr-313	315	10	“	"	PUNCT
ftr-313	315	11	steuerumgehung	steuerumgehung	ADJ
ftr-313	315	12	volkswirtschaftlich	volkswirtschaftlich	NOUN
ftr-313	315	13	betrachtet	betrachtet	NOUN
ftr-313	315	14	den	den	PROPN
ftr-313	315	15	wettbewerb	wettbewerb	PROPN
ftr-313	315	16	und	und	VERB
ftr-313	315	17	führt	führt	PROPN
ftr-313	315	18	zur	zur	CCONJ
ftr-313	315	19	ineffizienten	ineffizienten	ADJ
ftr-313	315	20	allokation	allokation	NOUN
ftr-313	315	21	von	von	NOUN
ftr-313	315	22	ressourcen	ressourcen	PROPN
ftr-313	315	23	,	,	PUNCT
ftr-313	315	24	weil	weil	PROPN
ftr-313	315	25	beträchtliches	beträchtliche	VERB
ftr-313	315	26	personal	personal	ADJ
ftr-313	315	27	in	in	ADP
ftr-313	315	28	unternehmen	unternehmen	PROPN
ftr-313	315	29	,	,	PUNCT
ftr-313	315	30	steuerberatung	steuerberatung	PROPN
ftr-313	315	31	und	und	PROPN
ftr-313	315	32	staat	staat	PROPN
ftr-313	315	33	fern	fern	PROPN
ftr-313	315	34	von	von	PROPN
ftr-313	315	35	wirtschaftlicher	wirtschaftlicher	PROPN
ftr-313	315	36	nutzenmaximierung	nutzenmaximierung	PROPN
ftr-313	315	37	gebunden	gebunden	PROPN
ftr-313	315	38	wird	wird	PROPN
ftr-313	315	39	.	.	PUNCT
ftr-313	315	40	”	"	PUNCT
ftr-313	316	1	(	(	PUNCT
ftr-313	316	2	“	"	PUNCT
ftr-313	316	3	[	[	X
ftr-313	316	4	f]rom	f]rom	ADP
ftr-313	316	5	an	an	DET
ftr-313	316	6	economic	economic	ADJ
ftr-313	316	7	perspective	perspective	NOUN
ftr-313	316	8	,	,	PUNCT
ftr-313	316	9	tax	tax	NOUN
ftr-313	316	10	avoidance	avoidance	NOUN
ftr-313	316	11	disrupts	disrupt	VERB
ftr-313	316	12	competition	competition	NOUN
ftr-313	316	13	and	and	CCONJ
ftr-313	316	14	leads	lead	VERB
ftr-313	316	15	to	to	ADP
ftr-313	316	16	inefficient	inefficient	ADJ
ftr-313	316	17	allocation	allocation	NOUN
ftr-313	316	18	of	of	ADP
ftr-313	316	19	resources	resource	NOUN
ftr-313	316	20	as	as	ADP
ftr-313	316	21	considerable	considerable	ADJ
ftr-313	316	22	personnel	personnel	NOUN
ftr-313	316	23	in	in	ADP
ftr-313	316	24	business	business	NOUN
ftr-313	316	25	,	,	PUNCT
ftr-313	316	26	tax	tax	NOUN
ftr-313	316	27	planning	planning	NOUN
ftr-313	316	28	industries	industry	NOUN
ftr-313	316	29	,	,	PUNCT
ftr-313	316	30	and	and	CCONJ
ftr-313	316	31	the	the	DET
ftr-313	316	32	state	state	NOUN
ftr-313	316	33	remain	remain	VERB
ftr-313	316	34	far	far	ADV
ftr-313	316	35	from	from	ADP
ftr-313	316	36	economic	economic	ADJ
ftr-313	316	37	production	production	NOUN
ftr-313	316	38	maximization	maximization	NOUN
ftr-313	316	39	activity	activity	NOUN
ftr-313	316	40	.	.	PUNCT
ftr-313	316	41	”	"	PUNCT
ftr-313	316	42	)	)	PUNCT
ftr-313	317	1	(	(	PUNCT
ftr-313	317	2	author	author	NOUN
ftr-313	317	3	’s	’s	PART
ftr-313	317	4	translation	translation	NOUN
ftr-313	317	5	)	)	PUNCT
ftr-313	317	6	(	(	PUNCT
ftr-313	318	1	citation	citation	NOUN
ftr-313	318	2	omitted	omit	VERB
ftr-313	318	3	)	)	PUNCT
ftr-313	318	4	.	.	PUNCT
ftr-313	319	1	61	61	NUM
ftr-313	319	2	.	.	PUNCT
ftr-313	320	1	the	the	DET
ftr-313	320	2	agency	agency	NOUN
ftr-313	320	3	would	would	AUX
ftr-313	320	4	be	be	AUX
ftr-313	320	5	gargantuan	gargantuan	ADJ
ftr-313	320	6	.	.	PUNCT
ftr-313	321	1	at	at	ADP
ftr-313	321	2	the	the	DET
ftr-313	321	3	end	end	NOUN
ftr-313	321	4	of	of	ADP
ftr-313	321	5	2011	2011	NUM
ftr-313	321	6	,	,	PUNCT
ftr-313	321	7	the	the	DET
ftr-313	321	8	irs	irs	PROPN
ftr-313	321	9	had	have	VERB
ftr-313	321	10	approximately	approximately	ADV
ftr-313	321	11	91,000	91,000	NUM
ftr-313	321	12	employees	employee	NOUN
ftr-313	321	13	.	.	PUNCT
ftr-313	322	1	dep’t	dep’t	NOUN
ftr-313	322	2	of	of	ADP
ftr-313	322	3	the	the	DET
ftr-313	322	4	treasury	treasury	NOUN
ftr-313	322	5	,	,	PUNCT
ftr-313	322	6	internal	internal	ADJ
ftr-313	322	7	revenue	revenue	NOUN
ftr-313	322	8	serv	serv	X
ftr-313	322	9	.	.	PUNCT
ftr-313	322	10	,	,	PUNCT
ftr-313	322	11	internal	internal	ADJ
ftr-313	322	12	revenue	revenue	NOUN
ftr-313	322	13	service	service	NOUN
ftr-313	322	14	data	datum	NOUN
ftr-313	322	15	book	book	NOUN
ftr-313	322	16	2011	2011	NUM
ftr-313	322	17	,	,	PUNCT
ftr-313	322	18	at	at	ADP
ftr-313	322	19	67	67	NUM
ftr-313	322	20	.	.	PUNCT
ftr-313	323	1	if	if	SCONJ
ftr-313	323	2	the	the	DET
ftr-313	323	3	central	central	ADJ
ftr-313	323	4	taxing	tax	VERB
ftr-313	323	5	agency	agency	NOUN
ftr-313	323	6	were	be	AUX
ftr-313	323	7	the	the	DET
ftr-313	323	8	exclusive	exclusive	ADJ
ftr-313	323	9	agency	agency	NOUN
ftr-313	323	10	and	and	CCONJ
ftr-313	323	11	employee	employee	NOUN
ftr-313	323	12	numbers	number	NOUN
ftr-313	323	13	were	be	AUX
ftr-313	323	14	to	to	PART
ftr-313	323	15	increase	increase	VERB
ftr-313	323	16	in	in	ADP
ftr-313	323	17	proportion	proportion	NOUN
ftr-313	323	18	to	to	ADP
ftr-313	323	19	the	the	DET
ftr-313	323	20	increase	increase	NOUN
ftr-313	323	21	in	in	ADP
ftr-313	323	22	the	the	DET
ftr-313	323	23	gross	gross	ADJ
ftr-313	323	24	domestic	domestic	ADJ
ftr-313	323	25	product	product	NOUN
ftr-313	323	26	of	of	ADP
ftr-313	323	27	the	the	DET
ftr-313	323	28	area	area	NOUN
ftr-313	323	29	administered	administer	VERB
ftr-313	323	30	,	,	PUNCT
ftr-313	323	31	the	the	DET
ftr-313	323	32	agency	agency	NOUN
ftr-313	323	33	would	would	AUX
ftr-313	323	34	need	need	VERB
ftr-313	323	35	perhaps	perhaps	ADV
ftr-313	323	36	one	one	NUM
ftr-313	323	37	-	-	PUNCT
ftr-313	323	38	half	half	NOUN
ftr-313	323	39	million	million	NUM
ftr-313	323	40	employees	employee	NOUN
ftr-313	323	41	.	.	PUNCT
ftr-313	324	1	the	the	DET
ftr-313	324	2	u.s	u.s	PROPN
ftr-313	324	3	.	.	PROPN
ftr-313	324	4	gdp	gdp	NOUN
ftr-313	324	5	in	in	ADP
ftr-313	324	6	2011	2011	NUM
ftr-313	324	7	was	be	AUX
ftr-313	324	8	approximately	approximately	ADV
ftr-313	324	9	$	$	SYM
ftr-313	324	10	15	15	NUM
ftr-313	324	11	trillion	trillion	NUM
ftr-313	324	12	,	,	PUNCT
ftr-313	324	13	while	while	SCONJ
ftr-313	324	14	world	world	NOUN
ftr-313	324	15	gdp	gdp	NOUN
ftr-313	324	16	was	be	AUX
ftr-313	324	17	approximately	approximately	ADV
ftr-313	324	18	$	$	SYM
ftr-313	324	19	79	79	NUM
ftr-313	324	20	trillion	trillion	NUM
ftr-313	324	21	.	.	PUNCT
ftr-313	325	1	the	the	DET
ftr-313	325	2	world	world	NOUN
ftr-313	325	3	fact	fact	NOUN
ftr-313	325	4	book	book	NOUN
ftr-313	325	5	,	,	PUNCT
ftr-313	325	6	cent	cent	NOUN
ftr-313	325	7	.	.	PUNCT
ftr-313	326	1	intelligence	intelligence	NOUN
ftr-313	326	2	agency	agency	NOUN
ftr-313	326	3	,	,	PUNCT
ftr-313	326	4	http://www.cia.gov/library/	http://www.cia.gov/library/	ADP
ftr-313	326	5	publicications	publicication	NOUN
ftr-313	326	6	/	/	SYM
ftr-313	326	7	the	the	DET
ftr-313	326	8	-	-	PUNCT
ftr-313	326	9	world	world	NOUN
ftr-313	326	10	-	-	PUNCT
ftr-313	326	11	factbook	factbook	NOUN
ftr-313	326	12	/	/	SYM
ftr-313	326	13	geos	geos	PROPN
ftr-313	326	14	/	/	SYM
ftr-313	326	15	xx.html	xx.html	PROPN
ftr-313	327	1	(	(	PUNCT
ftr-313	327	2	updated	update	VERB
ftr-313	327	3	weekly	weekly	ADV
ftr-313	327	4	)	)	PUNCT
ftr-313	327	5	.	.	PUNCT
ftr-313	328	1	376	376	NUM
ftr-313	328	2	florida	florida	PROPN
ftr-313	328	3	tax	tax	PROPN
ftr-313	328	4	review	review	NOUN
ftr-313	328	5	[	[	X
ftr-313	328	6	vol	vol	NOUN
ftr-313	328	7	.	.	PUNCT
ftr-313	329	1	14:9	14:9	NUM
ftr-313	329	2	forms	form	NOUN
ftr-313	329	3	in	in	ADP
ftr-313	329	4	hundreds	hundred	NOUN
ftr-313	329	5	of	of	ADP
ftr-313	329	6	languages	language	NOUN
ftr-313	329	7	is	be	AUX
ftr-313	329	8	in	in	ADP
ftr-313	329	9	and	and	CCONJ
ftr-313	329	10	of	of	ADP
ftr-313	329	11	itself	itself	PRON
ftr-313	329	12	a	a	DET
ftr-313	329	13	formidable	formidable	ADJ
ftr-313	329	14	task	task	NOUN
ftr-313	329	15	,	,	PUNCT
ftr-313	329	16	but	but	CCONJ
ftr-313	329	17	it	it	PRON
ftr-313	329	18	is	be	AUX
ftr-313	329	19	a	a	DET
ftr-313	329	20	task	task	NOUN
ftr-313	329	21	no	no	ADV
ftr-313	329	22	different	different	ADJ
ftr-313	329	23	from	from	ADP
ftr-313	329	24	that	that	PRON
ftr-313	329	25	confronting	confront	VERB
ftr-313	329	26	current	current	ADJ
ftr-313	329	27	international	international	ADJ
ftr-313	329	28	bodies.62	bodies.62	NOUN
ftr-313	329	29	information	information	NOUN
ftr-313	329	30	submission	submission	NOUN
ftr-313	329	31	would	would	AUX
ftr-313	329	32	include	include	VERB
ftr-313	329	33	data	datum	NOUN
ftr-313	329	34	necessary	necessary	ADJ
ftr-313	329	35	to	to	PART
ftr-313	329	36	enable	enable	VERB
ftr-313	329	37	the	the	DET
ftr-313	329	38	central	central	ADJ
ftr-313	329	39	authority	authority	NOUN
ftr-313	329	40	to	to	PART
ftr-313	329	41	distribute	distribute	VERB
ftr-313	329	42	the	the	DET
ftr-313	329	43	taxpayer	taxpayer	NOUN
ftr-313	329	44	’s	’s	PART
ftr-313	329	45	income	income	NOUN
ftr-313	329	46	among	among	ADP
ftr-313	329	47	the	the	DET
ftr-313	329	48	jurisdictions	jurisdiction	NOUN
ftr-313	329	49	that	that	PRON
ftr-313	329	50	would	would	AUX
ftr-313	329	51	share	share	VERB
ftr-313	329	52	the	the	DET
ftr-313	329	53	taxpayer	taxpayer	NOUN
ftr-313	329	54	’s	’s	PART
ftr-313	329	55	tax	tax	NOUN
ftr-313	329	56	base	base	NOUN
ftr-313	329	57	.	.	PUNCT
ftr-313	330	1	comprehensive	comprehensive	ADJ
ftr-313	330	2	third	third	ADJ
ftr-313	330	3	-	-	PUNCT
ftr-313	330	4	party	party	NOUN
ftr-313	330	5	information	information	NOUN
ftr-313	330	6	reporting	reporting	NOUN
ftr-313	330	7	and	and	CCONJ
ftr-313	330	8	robust	robust	ADJ
ftr-313	330	9	data	datum	NOUN
ftr-313	330	10	matching	matching	NOUN
ftr-313	330	11	would	would	AUX
ftr-313	330	12	provide	provide	VERB
ftr-313	330	13	much	much	ADJ
ftr-313	330	14	of	of	ADP
ftr-313	330	15	the	the	DET
ftr-313	330	16	information	information	NOUN
ftr-313	330	17	that	that	SCONJ
ftr-313	330	18	the	the	DET
ftr-313	330	19	centralized	centralized	ADJ
ftr-313	330	20	agency	agency	NOUN
ftr-313	330	21	would	would	AUX
ftr-313	330	22	need	need	VERB
ftr-313	330	23	to	to	PART
ftr-313	330	24	determine	determine	VERB
ftr-313	330	25	the	the	DET
ftr-313	330	26	tax	tax	NOUN
ftr-313	330	27	base	base	NOUN
ftr-313	330	28	.	.	PUNCT
ftr-313	331	1	ideally	ideally	ADV
ftr-313	331	2	,	,	PUNCT
ftr-313	331	3	third	third	ADJ
ftr-313	331	4	parties	party	NOUN
ftr-313	331	5	would	would	AUX
ftr-313	331	6	withhold	withhold	VERB
ftr-313	331	7	and	and	CCONJ
ftr-313	331	8	deposit	deposit	VERB
ftr-313	331	9	part	part	NOUN
ftr-313	331	10	of	of	ADP
ftr-313	331	11	any	any	DET
ftr-313	331	12	payment	payment	NOUN
ftr-313	331	13	with	with	ADP
ftr-313	331	14	the	the	DET
ftr-313	331	15	international	international	ADJ
ftr-313	331	16	tax	tax	NOUN
ftr-313	331	17	agency	agency	NOUN
ftr-313	331	18	.	.	PUNCT
ftr-313	332	1	where	where	SCONJ
ftr-313	332	2	the	the	DET
ftr-313	332	3	nature	nature	NOUN
ftr-313	332	4	of	of	ADP
ftr-313	332	5	the	the	DET
ftr-313	332	6	income	income	NOUN
ftr-313	332	7	-	-	PUNCT
ftr-313	332	8	production	production	NOUN
ftr-313	332	9	activity	activity	NOUN
ftr-313	332	10	is	be	AUX
ftr-313	332	11	inconvenient	inconvenient	ADJ
ftr-313	332	12	for	for	ADP
ftr-313	332	13	or	or	CCONJ
ftr-313	332	14	precludes	preclude	VERB
ftr-313	332	15	withholding	withhold	VERB
ftr-313	332	16	,	,	PUNCT
ftr-313	332	17	the	the	DET
ftr-313	332	18	taxpayer	taxpayer	NOUN
ftr-313	332	19	would	would	AUX
ftr-313	332	20	have	have	VERB
ftr-313	332	21	to	to	PART
ftr-313	332	22	make	make	VERB
ftr-313	332	23	periodic	periodic	ADJ
ftr-313	332	24	estimated	estimate	VERB
ftr-313	332	25	tax	tax	NOUN
ftr-313	332	26	payments	payment	NOUN
ftr-313	332	27	.	.	PUNCT
ftr-313	333	1	the	the	DET
ftr-313	333	2	agency	agency	NOUN
ftr-313	333	3	would	would	AUX
ftr-313	333	4	retain	retain	VERB
ftr-313	333	5	the	the	DET
ftr-313	333	6	deposited	deposit	VERB
ftr-313	333	7	funds	fund	NOUN
ftr-313	333	8	in	in	ADP
ftr-313	333	9	the	the	DET
ftr-313	333	10	currency	currency	NOUN
ftr-313	333	11	deposited	deposit	VERB
ftr-313	333	12	,	,	PUNCT
ftr-313	333	13	but	but	CCONJ
ftr-313	333	14	the	the	DET
ftr-313	333	15	taxpayer	taxpayer	NOUN
ftr-313	333	16	would	would	AUX
ftr-313	333	17	have	have	VERB
ftr-313	333	18	the	the	DET
ftr-313	333	19	minimal	minimal	ADJ
ftr-313	333	20	control	control	NOUN
ftr-313	333	21	over	over	ADP
ftr-313	333	22	the	the	DET
ftr-313	333	23	funds	fund	NOUN
ftr-313	333	24	to	to	PART
ftr-313	333	25	convert	convert	VERB
ftr-313	333	26	them	they	PRON
ftr-313	333	27	into	into	ADP
ftr-313	333	28	the	the	DET
ftr-313	333	29	taxpayer	taxpayer	NOUN
ftr-313	333	30	’s	’s	PART
ftr-313	333	31	currency	currency	NOUN
ftr-313	333	32	of	of	ADP
ftr-313	333	33	choice.63	choice.63	ADJ
ftr-313	333	34	with	with	ADP
ftr-313	333	35	extensive	extensive	ADJ
ftr-313	333	36	withholding	withholding	NOUN
ftr-313	333	37	,	,	PUNCT
ftr-313	333	38	national	national	ADJ
ftr-313	333	39	tax	tax	NOUN
ftr-313	333	40	authorities	authority	NOUN
ftr-313	333	41	would	would	AUX
ftr-313	333	42	determine	determine	VERB
ftr-313	333	43	the	the	DET
ftr-313	333	44	amount	amount	NOUN
ftr-313	333	45	of	of	ADP
ftr-313	333	46	tax	tax	NOUN
ftr-313	333	47	payable	payable	ADJ
ftr-313	333	48	in	in	ADP
ftr-313	333	49	their	their	PRON
ftr-313	333	50	respective	respective	ADJ
ftr-313	333	51	jurisdictions	jurisdiction	NOUN
ftr-313	333	52	and	and	CCONJ
ftr-313	333	53	recover	recover	VERB
ftr-313	333	54	all	all	PRON
ftr-313	333	55	or	or	CCONJ
ftr-313	333	56	part	part	NOUN
ftr-313	333	57	of	of	ADP
ftr-313	333	58	the	the	DET
ftr-313	333	59	tax	tax	NOUN
ftr-313	333	60	from	from	ADP
ftr-313	333	61	withheld	withhold	VERB
ftr-313	333	62	funds	fund	NOUN
ftr-313	333	63	and	and	CCONJ
ftr-313	333	64	estimated	estimate	VERB
ftr-313	333	65	tax	tax	NOUN
ftr-313	333	66	deposits	deposit	NOUN
ftr-313	333	67	.	.	PUNCT
ftr-313	334	1	withheld	withhold	VERB
ftr-313	334	2	funds	fund	NOUN
ftr-313	334	3	and	and	CCONJ
ftr-313	334	4	estimated	estimate	VERB
ftr-313	334	5	deposits	deposit	NOUN
ftr-313	334	6	are	be	AUX
ftr-313	334	7	likely	likely	ADJ
ftr-313	334	8	to	to	PART
ftr-313	334	9	be	be	AUX
ftr-313	334	10	available	available	ADJ
ftr-313	334	11	to	to	PART
ftr-313	334	12	meet	meet	VERB
ftr-313	334	13	most	most	ADJ
ftr-313	334	14	tax	tax	NOUN
ftr-313	334	15	obligations	obligation	NOUN
ftr-313	334	16	in	in	ADP
ftr-313	334	17	the	the	DET
ftr-313	334	18	currency	currency	NOUN
ftr-313	334	19	of	of	ADP
ftr-313	334	20	the	the	DET
ftr-313	334	21	country	country	NOUN
ftr-313	334	22	requiring	require	VERB
ftr-313	334	23	payment	payment	NOUN
ftr-313	334	24	.	.	PUNCT
ftr-313	335	1	each	each	DET
ftr-313	335	2	country	country	NOUN
ftr-313	335	3	imposing	impose	VERB
ftr-313	335	4	a	a	DET
ftr-313	335	5	tax	tax	NOUN
ftr-313	335	6	would	would	AUX
ftr-313	335	7	receive	receive	VERB
ftr-313	335	8	payments	payment	NOUN
ftr-313	335	9	from	from	ADP
ftr-313	335	10	the	the	DET
ftr-313	335	11	taxpayer	taxpayer	NOUN
ftr-313	335	12	’s	’s	PART
ftr-313	335	13	withheld	withhold	VERB
ftr-313	335	14	funds	fund	NOUN
ftr-313	335	15	and	and	CCONJ
ftr-313	335	16	estimated	estimate	VERB
ftr-313	335	17	deposits	deposit	NOUN
ftr-313	335	18	first	first	ADV
ftr-313	335	19	before	before	ADP
ftr-313	335	20	looking	look	VERB
ftr-313	335	21	to	to	ADP
ftr-313	335	22	the	the	DET
ftr-313	335	23	taxpayer	taxpayer	NOUN
ftr-313	335	24	for	for	ADP
ftr-313	335	25	payment	payment	NOUN
ftr-313	335	26	.	.	PUNCT
ftr-313	336	1	enhanced	enhance	VERB
ftr-313	336	2	withholding	withholding	NOUN
ftr-313	336	3	and	and	CCONJ
ftr-313	336	4	information	information	NOUN
ftr-313	336	5	reporting	report	VERB
ftr-313	336	6	to	to	PART
ftr-313	336	7	facilitate	facilitate	VERB
ftr-313	336	8	the	the	DET
ftr-313	336	9	gugit	gugit	NOUN
ftr-313	336	10	may	may	AUX
ftr-313	336	11	eliminate	eliminate	VERB
ftr-313	336	12	the	the	DET
ftr-313	336	13	need	need	NOUN
ftr-313	336	14	for	for	SCONJ
ftr-313	336	15	many	many	ADJ
ftr-313	336	16	,	,	PUNCT
ftr-313	336	17	perhaps	perhaps	ADV
ftr-313	336	18	most	most	ADJ
ftr-313	336	19	,	,	PUNCT
ftr-313	336	20	taxpayers	taxpayer	NOUN
ftr-313	336	21	to	to	PART
ftr-313	336	22	selfreport	selfreport	VERB
ftr-313	336	23	at	at	ADV
ftr-313	336	24	all	all	ADV
ftr-313	336	25	.	.	PUNCT
ftr-313	337	1	withholding	withholding	NOUN
ftr-313	337	2	and	and	CCONJ
ftr-313	337	3	information	information	NOUN
ftr-313	337	4	reporting	report	VERB
ftr-313	337	5	from	from	ADP
ftr-313	337	6	third	third	ADJ
ftr-313	337	7	parties	party	NOUN
ftr-313	337	8	would	would	AUX
ftr-313	337	9	provide	provide	VERB
ftr-313	337	10	both	both	CCONJ
ftr-313	337	11	the	the	DET
ftr-313	337	12	information	information	NOUN
ftr-313	337	13	to	to	PART
ftr-313	337	14	determine	determine	VERB
ftr-313	337	15	the	the	DET
ftr-313	337	16	taxpayer	taxpayer	NOUN
ftr-313	337	17	’s	’s	PART
ftr-313	337	18	tax	tax	NOUN
ftr-313	337	19	liability	liability	NOUN
ftr-313	337	20	and	and	CCONJ
ftr-313	337	21	the	the	DET
ftr-313	337	22	funds	fund	NOUN
ftr-313	337	23	with	with	ADP
ftr-313	337	24	which	which	PRON
ftr-313	337	25	to	to	PART
ftr-313	337	26	pay	pay	VERB
ftr-313	337	27	the	the	DET
ftr-313	337	28	taxpayer	taxpayer	NOUN
ftr-313	337	29	’s	’s	PART
ftr-313	337	30	tax	tax	NOUN
ftr-313	337	31	liability.64	liability.64	NOUN
ftr-313	337	32	except	except	SCONJ
ftr-313	337	33	in	in	ADP
ftr-313	337	34	rare	rare	ADJ
ftr-313	337	35	circumstances	circumstance	NOUN
ftr-313	337	36	in	in	ADP
ftr-313	337	37	which	which	PRON
ftr-313	337	38	,	,	PUNCT
ftr-313	337	39	for	for	ADP
ftr-313	337	40	example	example	NOUN
ftr-313	337	41	,	,	PUNCT
ftr-313	337	42	the	the	DET
ftr-313	337	43	taxpayer	taxpayer	NOUN
ftr-313	337	44	might	might	AUX
ftr-313	337	45	claim	claim	VERB
ftr-313	337	46	non	non	ADJ
ftr-313	337	47	-	-	ADJ
ftr-313	337	48	incomeproduction	incomeproduction	NOUN
ftr-313	337	49	-	-	PUNCT
ftr-313	337	50	related	relate	VERB
ftr-313	337	51	deductions	deduction	NOUN
ftr-313	337	52	other	other	ADJ
ftr-313	337	53	than	than	ADP
ftr-313	337	54	a	a	DET
ftr-313	337	55	standard	standard	ADJ
ftr-313	337	56	deduction	deduction	NOUN
ftr-313	337	57	,	,	PUNCT
ftr-313	337	58	there	there	PRON
ftr-313	337	59	would	would	AUX
ftr-313	337	60	be	be	AUX
ftr-313	337	61	little	little	ADJ
ftr-313	337	62	need	need	NOUN
ftr-313	337	63	to	to	PART
ftr-313	337	64	involve	involve	VERB
ftr-313	337	65	the	the	DET
ftr-313	337	66	taxpayer	taxpayer	NOUN
ftr-313	337	67	in	in	ADP
ftr-313	337	68	that	that	PRON
ftr-313	337	69	process.65	process.65	ADP
ftr-313	337	70	an	an	DET
ftr-313	337	71	organization	organization	NOUN
ftr-313	337	72	sufficiently	sufficiently	ADV
ftr-313	337	73	vast	vast	ADJ
ftr-313	337	74	to	to	PART
ftr-313	337	75	administer	administer	VERB
ftr-313	337	76	taxation	taxation	NOUN
ftr-313	337	77	worldwide	worldwide	ADV
ftr-313	337	78	is	be	AUX
ftr-313	337	79	likely	likely	ADJ
ftr-313	337	80	to	to	PART
ftr-313	337	81	become	become	VERB
ftr-313	337	82	unwieldy	unwieldy	ADJ
ftr-313	337	83	.	.	PUNCT
ftr-313	338	1	reliance	reliance	NOUN
ftr-313	338	2	on	on	ADP
ftr-313	338	3	automated	automate	VERB
ftr-313	338	4	,	,	PUNCT
ftr-313	338	5	nondiscretionary	nondiscretionary	ADJ
ftr-313	338	6	62	62	NUM
ftr-313	338	7	.	.	PUNCT
ftr-313	339	1	see	see	VERB
ftr-313	339	2	discussion	discussion	NOUN
ftr-313	339	3	infra	infra	NOUN
ftr-313	339	4	part	part	NOUN
ftr-313	339	5	iv.d	iv.d	ADJ
ftr-313	339	6	.	.	PROPN
ftr-313	339	7	63	63	NUM
ftr-313	339	8	.	.	PUNCT
ftr-313	340	1	a	a	DET
ftr-313	340	2	gugit	gugit	NOUN
ftr-313	340	3	is	be	AUX
ftr-313	340	4	likely	likely	ADJ
ftr-313	340	5	to	to	PART
ftr-313	340	6	stabilize	stabilize	VERB
ftr-313	340	7	currency	currency	NOUN
ftr-313	340	8	conversion	conversion	NOUN
ftr-313	340	9	in	in	ADP
ftr-313	340	10	many	many	ADJ
ftr-313	340	11	instances	instance	NOUN
ftr-313	340	12	.	.	PUNCT
ftr-313	341	1	i	i	PRON
ftr-313	341	2	d.	d.	PROPN
ftr-313	341	3	64	64	NUM
ftr-313	341	4	.	.	PUNCT
ftr-313	342	1	in	in	ADP
ftr-313	342	2	fact	fact	NOUN
ftr-313	342	3	,	,	PUNCT
ftr-313	342	4	the	the	DET
ftr-313	342	5	united	united	PROPN
ftr-313	342	6	states	states	PROPN
ftr-313	342	7	may	may	AUX
ftr-313	342	8	be	be	AUX
ftr-313	342	9	the	the	DET
ftr-313	342	10	outlier	outlier	NOUN
ftr-313	342	11	in	in	ADP
ftr-313	342	12	requiring	require	VERB
ftr-313	342	13	its	its	PRON
ftr-313	342	14	taxpaying	taxpaye	VERB
ftr-313	342	15	public	public	NOUN
ftr-313	342	16	to	to	PART
ftr-313	342	17	file	file	VERB
ftr-313	342	18	returns	return	NOUN
ftr-313	342	19	of	of	ADP
ftr-313	342	20	their	their	PRON
ftr-313	342	21	income	income	NOUN
ftr-313	342	22	and	and	CCONJ
ftr-313	342	23	assess	assess	VERB
ftr-313	342	24	their	their	PRON
ftr-313	342	25	own	own	ADJ
ftr-313	342	26	tax	tax	NOUN
ftr-313	342	27	.	.	PUNCT
ftr-313	343	1	many	many	ADJ
ftr-313	343	2	jurisdictions	jurisdiction	NOUN
ftr-313	343	3	,	,	PUNCT
ftr-313	343	4	germany	germany	PROPN
ftr-313	343	5	for	for	ADP
ftr-313	343	6	example	example	NOUN
ftr-313	343	7	,	,	PUNCT
ftr-313	343	8	require	require	VERB
ftr-313	343	9	self	self	NOUN
ftr-313	343	10	-	-	PUNCT
ftr-313	343	11	reporting	reporting	NOUN
ftr-313	343	12	and	and	CCONJ
ftr-313	343	13	payment	payment	NOUN
ftr-313	343	14	only	only	ADV
ftr-313	343	15	from	from	ADP
ftr-313	343	16	those	those	DET
ftr-313	343	17	taxpayers	taxpayer	NOUN
ftr-313	343	18	who	who	PRON
ftr-313	343	19	receive	receive	VERB
ftr-313	343	20	substantial	substantial	ADJ
ftr-313	343	21	amounts	amount	NOUN
ftr-313	343	22	of	of	ADP
ftr-313	343	23	income	income	NOUN
ftr-313	343	24	from	from	ADP
ftr-313	343	25	sources	source	NOUN
ftr-313	343	26	other	other	ADJ
ftr-313	343	27	than	than	ADP
ftr-313	343	28	their	their	PRON
ftr-313	343	29	salaries	salary	NOUN
ftr-313	343	30	.	.	PUNCT
ftr-313	344	1	see	see	VERB
ftr-313	344	2	roman	roman	ADJ
ftr-313	344	3	seer	seer	NOUN
ftr-313	344	4	,	,	PUNCT
ftr-313	344	5	besteuerungsverfahren	besteuerungsverfahren	PROPN
ftr-313	344	6	:	:	PUNCT
ftr-313	345	1	rechtsvergleich	rechtsvergleich	VERB
ftr-313	345	2	usadeutschland	usadeutschland	PROPN
ftr-313	346	1	[	[	X
ftr-313	346	2	methods	method	NOUN
ftr-313	346	3	of	of	ADP
ftr-313	346	4	taxation	taxation	NOUN
ftr-313	346	5	:	:	PUNCT
ftr-313	346	6	a	a	DET
ftr-313	346	7	legal	legal	ADJ
ftr-313	346	8	comparison	comparison	NOUN
ftr-313	346	9	between	between	ADP
ftr-313	346	10	the	the	DET
ftr-313	346	11	usa	usa	PROPN
ftr-313	346	12	and	and	CCONJ
ftr-313	346	13	germany	germany	PROPN
ftr-313	346	14	]	]	PUNCT
ftr-313	346	15	(	(	PUNCT
ftr-313	346	16	2002	2002	NUM
ftr-313	346	17	)	)	PUNCT
ftr-313	346	18	(	(	PUNCT
ftr-313	346	19	recommending	recommend	VERB
ftr-313	346	20	self	self	NOUN
ftr-313	346	21	-	-	PUNCT
ftr-313	346	22	assessment	assessment	NOUN
ftr-313	346	23	for	for	ADP
ftr-313	346	24	germany	germany	PROPN
ftr-313	346	25	)	)	PUNCT
ftr-313	346	26	.	.	PUNCT
ftr-313	347	1	65	65	NUM
ftr-313	347	2	.	.	PUNCT
ftr-313	348	1	see	see	VERB
ftr-313	348	2	urban	urban	ADJ
ftr-313	348	3	inst	inst	PROPN
ftr-313	348	4	.	.	PROPN
ftr-313	348	5	&	&	CCONJ
ftr-313	348	6	brookings	brookings	PROPN
ftr-313	348	7	inst	inst	PROPN
ftr-313	348	8	.	.	PROPN
ftr-313	348	9	,	,	PUNCT
ftr-313	348	10	tax	tax	NOUN
ftr-313	348	11	policy	policy	NOUN
ftr-313	348	12	ctr	ctr	PROPN
ftr-313	348	13	.	.	PROPN
ftr-313	348	14	,	,	PUNCT
ftr-313	348	15	the	the	DET
ftr-313	348	16	tax	tax	NOUN
ftr-313	348	17	policy	policy	NOUN
ftr-313	348	18	briefing	briefing	NOUN
ftr-313	348	19	book	book	NOUN
ftr-313	348	20	,	,	PUNCT
ftr-313	348	21	at	at	ADP
ftr-313	348	22	iii-5	iii-5	NOUN
ftr-313	348	23	-	-	SYM
ftr-313	348	24	1	1	NUM
ftr-313	348	25	(	(	PUNCT
ftr-313	348	26	2008	2008	NUM
ftr-313	348	27	)	)	PUNCT
ftr-313	348	28	(	(	PUNCT
ftr-313	348	29	using	use	VERB
ftr-313	348	30	withholding	withholding	NOUN
ftr-313	348	31	and	and	CCONJ
ftr-313	348	32	information	information	NOUN
ftr-313	348	33	reporting	report	VERB
ftr-313	348	34	to	to	PART
ftr-313	348	35	eliminate	eliminate	VERB
ftr-313	348	36	filing	filing	NOUN
ftr-313	348	37	for	for	ADP
ftr-313	348	38	most	most	ADJ
ftr-313	348	39	taxpayers	taxpayer	NOUN
ftr-313	348	40	)	)	PUNCT
ftr-313	348	41	.	.	PUNCT
ftr-313	349	1	2013	2013	NUM
ftr-313	349	2	]	]	PUNCT
ftr-313	349	3	utopian	utopian	ADJ
ftr-313	349	4	visions	vision	NOUN
ftr-313	349	5	toward	toward	ADP
ftr-313	349	6	a	a	DET
ftr-313	349	7	grand	grand	ADJ
ftr-313	349	8	unified	unified	ADJ
ftr-313	349	9	global	global	ADJ
ftr-313	349	10	income	income	NOUN
ftr-313	349	11	tax	tax	NOUN
ftr-313	349	12	377	377	NUM
ftr-313	349	13	operations	operation	NOUN
ftr-313	349	14	with	with	ADP
ftr-313	349	15	centralized	centralized	ADJ
ftr-313	349	16	data	datum	NOUN
ftr-313	349	17	processing	processing	NOUN
ftr-313	349	18	limits	limit	NOUN
ftr-313	349	19	the	the	DET
ftr-313	349	20	need	need	NOUN
ftr-313	349	21	for	for	ADP
ftr-313	349	22	discretionary	discretionary	ADJ
ftr-313	349	23	administrative	administrative	ADJ
ftr-313	349	24	interventions	intervention	NOUN
ftr-313	349	25	,	,	PUNCT
ftr-313	349	26	which	which	PRON
ftr-313	349	27	are	be	AUX
ftr-313	349	28	the	the	DET
ftr-313	349	29	most	most	ADV
ftr-313	349	30	cumbersome	cumbersome	ADJ
ftr-313	349	31	aspect	aspect	NOUN
ftr-313	349	32	of	of	ADP
ftr-313	349	33	tax	tax	NOUN
ftr-313	349	34	administration	administration	NOUN
ftr-313	349	35	.	.	PUNCT
ftr-313	350	1	like	like	ADP
ftr-313	350	2	any	any	DET
ftr-313	350	3	large	large	ADJ
ftr-313	350	4	administrative	administrative	ADJ
ftr-313	350	5	body	body	NOUN
ftr-313	350	6	,	,	PUNCT
ftr-313	350	7	local	local	ADJ
ftr-313	350	8	or	or	CCONJ
ftr-313	350	9	regional	regional	ADJ
ftr-313	350	10	offices	office	NOUN
ftr-313	350	11	would	would	AUX
ftr-313	350	12	have	have	VERB
ftr-313	350	13	to	to	PART
ftr-313	350	14	carry	carry	VERB
ftr-313	350	15	out	out	ADP
ftr-313	350	16	most	most	ADJ
ftr-313	350	17	day	day	NOUN
ftr-313	350	18	-	-	PUNCT
ftr-313	350	19	to	to	ADP
ftr-313	350	20	-	-	PUNCT
ftr-313	350	21	day	day	NOUN
ftr-313	350	22	functions	function	NOUN
ftr-313	350	23	of	of	ADP
ftr-313	350	24	tax	tax	NOUN
ftr-313	350	25	administration	administration	NOUN
ftr-313	350	26	that	that	PRON
ftr-313	350	27	require	require	VERB
ftr-313	350	28	direct	direct	ADJ
ftr-313	350	29	taxpayer	taxpayer	NOUN
ftr-313	350	30	contact	contact	NOUN
ftr-313	350	31	or	or	CCONJ
ftr-313	350	32	the	the	DET
ftr-313	350	33	exercise	exercise	NOUN
ftr-313	350	34	of	of	ADP
ftr-313	350	35	discretion	discretion	NOUN
ftr-313	350	36	.	.	PUNCT
ftr-313	351	1	the	the	DET
ftr-313	351	2	challenge	challenge	NOUN
ftr-313	351	3	is	be	AUX
ftr-313	351	4	enforcing	enforce	VERB
ftr-313	351	5	worldwide	worldwide	ADJ
ftr-313	351	6	uniformity	uniformity	NOUN
ftr-313	351	7	and	and	CCONJ
ftr-313	351	8	evenhandedness	evenhandedness	NOUN
ftr-313	351	9	in	in	ADP
ftr-313	351	10	tax	tax	NOUN
ftr-313	351	11	administration	administration	NOUN
ftr-313	351	12	.	.	PUNCT
ftr-313	352	1	while	while	SCONJ
ftr-313	352	2	the	the	DET
ftr-313	352	3	taxing	tax	VERB
ftr-313	352	4	authority	authority	NOUN
ftr-313	352	5	would	would	AUX
ftr-313	352	6	have	have	VERB
ftr-313	352	7	to	to	PART
ftr-313	352	8	deal	deal	VERB
ftr-313	352	9	with	with	ADP
ftr-313	352	10	taxpayers	taxpayer	NOUN
ftr-313	352	11	in	in	ADP
ftr-313	352	12	their	their	PRON
ftr-313	352	13	own	own	ADJ
ftr-313	352	14	languages	language	NOUN
ftr-313	352	15	(	(	PUNCT
ftr-313	352	16	so	so	SCONJ
ftr-313	352	17	local	local	ADJ
ftr-313	352	18	administration	administration	NOUN
ftr-313	352	19	would	would	AUX
ftr-313	352	20	be	be	AUX
ftr-313	352	21	essential	essential	ADJ
ftr-313	352	22	to	to	ADP
ftr-313	352	23	operating	operate	VERB
ftr-313	352	24	efficiency	efficiency	NOUN
ftr-313	352	25	)	)	PUNCT
ftr-313	352	26	,	,	PUNCT
ftr-313	352	27	preventing	prevent	VERB
ftr-313	352	28	taxpayers	taxpayer	NOUN
ftr-313	352	29	from	from	ADP
ftr-313	352	30	“	"	PUNCT
ftr-313	352	31	gaming	game	VERB
ftr-313	352	32	the	the	DET
ftr-313	352	33	system	system	NOUN
ftr-313	352	34	”	"	PUNCT
ftr-313	352	35	by	by	ADP
ftr-313	352	36	choosing	choose	VERB
ftr-313	352	37	one	one	NUM
ftr-313	352	38	specific	specific	ADJ
ftr-313	352	39	national	national	ADJ
ftr-313	352	40	taxing	taxing	NOUN
ftr-313	352	41	authority	authority	NOUN
ftr-313	352	42	over	over	ADP
ftr-313	352	43	others	other	NOUN
ftr-313	352	44	is	be	AUX
ftr-313	352	45	indispensable	indispensable	ADJ
ftr-313	352	46	to	to	ADP
ftr-313	352	47	building	build	VERB
ftr-313	352	48	public	public	ADJ
ftr-313	352	49	confidence.66	confidence.66	NOUN
ftr-313	352	50	underlying	underlie	VERB
ftr-313	352	51	the	the	DET
ftr-313	352	52	eu	eu	PROPN
ftr-313	352	53	’s	’s	NOUN
ftr-313	352	54	ccctb	ccctb	NOUN
ftr-313	352	55	is	be	AUX
ftr-313	352	56	an	an	DET
ftr-313	352	57	implicit	implicit	ADJ
ftr-313	352	58	assumption	assumption	NOUN
ftr-313	352	59	that	that	SCONJ
ftr-313	352	60	neither	neither	CCONJ
ftr-313	352	61	favoritism	favoritism	NOUN
ftr-313	352	62	nor	nor	CCONJ
ftr-313	352	63	corruption	corruption	NOUN
ftr-313	352	64	is	be	AUX
ftr-313	352	65	problematic	problematic	ADJ
ftr-313	352	66	in	in	ADP
ftr-313	352	67	any	any	DET
ftr-313	352	68	eu	eu	PROPN
ftr-313	352	69	member	member	NOUN
ftr-313	352	70	state	state	NOUN
ftr-313	352	71	.	.	PUNCT
ftr-313	353	1	there	there	ADV
ftr-313	353	2	the	the	DET
ftr-313	353	3	taxpayer	taxpayer	NOUN
ftr-313	353	4	continues	continue	VERB
ftr-313	353	5	to	to	PART
ftr-313	353	6	file	file	VERB
ftr-313	353	7	and	and	CCONJ
ftr-313	353	8	communicate	communicate	VERB
ftr-313	353	9	primarily	primarily	ADV
ftr-313	353	10	with	with	ADP
ftr-313	353	11	its	its	PRON
ftr-313	353	12	national	national	ADJ
ftr-313	353	13	taxing	taxing	NOUN
ftr-313	353	14	authority	authority	NOUN
ftr-313	353	15	,	,	PUNCT
ftr-313	353	16	and	and	CCONJ
ftr-313	353	17	the	the	DET
ftr-313	353	18	local	local	ADJ
ftr-313	353	19	authority	authority	NOUN
ftr-313	353	20	shares	share	VERB
ftr-313	353	21	the	the	DET
ftr-313	353	22	information	information	NOUN
ftr-313	353	23	with	with	ADP
ftr-313	353	24	the	the	DET
ftr-313	353	25	other	other	ADJ
ftr-313	353	26	jurisdictions	jurisdiction	NOUN
ftr-313	353	27	in	in	ADP
ftr-313	353	28	which	which	PRON
ftr-313	353	29	the	the	DET
ftr-313	353	30	taxpayer	taxpayer	NOUN
ftr-313	353	31	operates.67	operates.67	VERB
ftr-313	353	32	a	a	DET
ftr-313	353	33	global	global	ADJ
ftr-313	353	34	base	base	NOUN
ftr-313	353	35	does	do	AUX
ftr-313	353	36	not	not	PART
ftr-313	353	37	lend	lend	VERB
ftr-313	353	38	itself	itself	PRON
ftr-313	353	39	as	as	ADV
ftr-313	353	40	readily	readily	ADV
ftr-313	353	41	to	to	ADP
ftr-313	353	42	similar	similar	ADJ
ftr-313	353	43	no	no	DET
ftr-313	353	44	-	-	PUNCT
ftr-313	353	45	favoritism	favoritism	NOUN
ftr-313	353	46	,	,	PUNCT
ftr-313	353	47	no	no	DET
ftr-313	353	48	-	-	PUNCT
ftr-313	353	49	corruption	corruption	NOUN
ftr-313	353	50	assumptions	assumption	NOUN
ftr-313	353	51	.	.	PUNCT
ftr-313	354	1	since	since	SCONJ
ftr-313	354	2	the	the	DET
ftr-313	354	3	perception	perception	NOUN
ftr-313	354	4	of	of	ADP
ftr-313	354	5	even	even	ADV
ftr-313	354	6	-	-	PUNCT
ftr-313	354	7	handed	handed	ADJ
ftr-313	354	8	treatment	treatment	NOUN
ftr-313	354	9	of	of	ADP
ftr-313	354	10	all	all	DET
ftr-313	354	11	taxpayers	taxpayer	NOUN
ftr-313	354	12	under	under	ADP
ftr-313	354	13	a	a	DET
ftr-313	354	14	central	central	ADJ
ftr-313	354	15	and	and	CCONJ
ftr-313	354	16	apolitical	apolitical	ADJ
ftr-313	354	17	taxing	taxing	NOUN
ftr-313	354	18	authority	authority	NOUN
ftr-313	354	19	encourages	encourage	VERB
ftr-313	354	20	tax	tax	NOUN
ftr-313	354	21	compliance	compliance	NOUN
ftr-313	354	22	,	,	PUNCT
ftr-313	354	23	oversight	oversight	NOUN
ftr-313	354	24	centralization	centralization	NOUN
ftr-313	354	25	is	be	AUX
ftr-313	354	26	a	a	DET
ftr-313	354	27	key	key	ADJ
ftr-313	354	28	feature	feature	NOUN
ftr-313	354	29	of	of	ADP
ftr-313	354	30	the	the	DET
ftr-313	354	31	gugit	gugit	NOUN
ftr-313	354	32	.	.	PUNCT
ftr-313	355	1	in	in	ADP
ftr-313	355	2	order	order	NOUN
ftr-313	355	3	to	to	PART
ftr-313	355	4	protect	protect	VERB
ftr-313	355	5	its	its	PRON
ftr-313	355	6	legitimacy	legitimacy	NOUN
ftr-313	355	7	as	as	ADP
ftr-313	355	8	an	an	DET
ftr-313	355	9	independent	independent	ADJ
ftr-313	355	10	and	and	CCONJ
ftr-313	355	11	multinational	multinational	ADJ
ftr-313	355	12	administrative	administrative	ADJ
ftr-313	355	13	agency	agency	NOUN
ftr-313	355	14	,	,	PUNCT
ftr-313	355	15	it	it	PRON
ftr-313	355	16	must	must	AUX
ftr-313	355	17	manage	manage	VERB
ftr-313	355	18	interpretations	interpretation	NOUN
ftr-313	355	19	and	and	CCONJ
ftr-313	355	20	applications	application	NOUN
ftr-313	355	21	of	of	ADP
ftr-313	355	22	rules	rule	NOUN
ftr-313	355	23	as	as	ADV
ftr-313	355	24	uniformly	uniformly	ADV
ftr-313	355	25	and	and	CCONJ
ftr-313	355	26	impartially	impartially	ADV
ftr-313	355	27	as	as	ADP
ftr-313	355	28	the	the	DET
ftr-313	355	29	rules	rule	NOUN
ftr-313	355	30	themselves	themselves	PRON
ftr-313	355	31	.	.	PUNCT
ftr-313	356	1	centralization	centralization	NOUN
ftr-313	356	2	and	and	CCONJ
ftr-313	356	3	independence	independence	NOUN
ftr-313	356	4	of	of	ADP
ftr-313	356	5	the	the	DET
ftr-313	356	6	agency	agency	NOUN
ftr-313	356	7	controls	control	VERB
ftr-313	356	8	the	the	DET
ftr-313	356	9	risk	risk	NOUN
ftr-313	356	10	of	of	ADP
ftr-313	356	11	local	local	ADJ
ftr-313	356	12	favoritism	favoritism	NOUN
ftr-313	356	13	and	and	CCONJ
ftr-313	356	14	corruption	corruption	NOUN
ftr-313	356	15	and	and	CCONJ
ftr-313	356	16	overcomes	overcome	VERB
ftr-313	356	17	the	the	DET
ftr-313	356	18	negative	negative	ADJ
ftr-313	356	19	public	public	ADJ
ftr-313	356	20	perception	perception	NOUN
ftr-313	356	21	that	that	SCONJ
ftr-313	356	22	local	local	ADJ
ftr-313	356	23	authorities	authority	NOUN
ftr-313	356	24	might	might	AUX
ftr-313	356	25	favor	favor	VERB
ftr-313	356	26	local	local	ADJ
ftr-313	356	27	residents	resident	NOUN
ftr-313	356	28	in	in	ADP
ftr-313	356	29	application	application	NOUN
ftr-313	356	30	of	of	ADP
ftr-313	356	31	the	the	DET
ftr-313	356	32	tax	tax	NOUN
ftr-313	356	33	laws	law	NOUN
ftr-313	356	34	.	.	PUNCT
ftr-313	357	1	a	a	DET
ftr-313	357	2	functional	functional	ADJ
ftr-313	357	3	central	central	ADJ
ftr-313	357	4	agency	agency	NOUN
ftr-313	357	5	also	also	ADV
ftr-313	357	6	must	must	AUX
ftr-313	357	7	have	have	VERB
ftr-313	357	8	the	the	DET
ftr-313	357	9	power	power	NOUN
ftr-313	357	10	to	to	PART
ftr-313	357	11	assemble	assemble	VERB
ftr-313	357	12	tax	tax	NOUN
ftr-313	357	13	information	information	NOUN
ftr-313	357	14	and	and	CCONJ
ftr-313	357	15	coerce	coerce	VERB
ftr-313	357	16	compliance	compliance	NOUN
ftr-313	357	17	without	without	ADP
ftr-313	357	18	regard	regard	NOUN
ftr-313	357	19	to	to	ADP
ftr-313	357	20	national	national	ADJ
ftr-313	357	21	borders	border	NOUN
ftr-313	357	22	.	.	PUNCT
ftr-313	358	1	nations	nation	NOUN
ftr-313	358	2	must	must	AUX
ftr-313	358	3	be	be	AUX
ftr-313	358	4	willing	willing	ADJ
ftr-313	358	5	to	to	PART
ftr-313	358	6	cede	cede	VERB
ftr-313	358	7	their	their	PRON
ftr-313	358	8	national	national	ADJ
ftr-313	358	9	sovereignty	sovereignty	NOUN
ftr-313	358	10	to	to	PART
ftr-313	358	11	instill	instill	VERB
ftr-313	358	12	the	the	DET
ftr-313	358	13	necessary	necessary	ADJ
ftr-313	358	14	administrative	administrative	ADJ
ftr-313	358	15	and	and	CCONJ
ftr-313	358	16	enforcement	enforcement	NOUN
ftr-313	358	17	powers	power	NOUN
ftr-313	358	18	in	in	ADP
ftr-313	358	19	the	the	DET
ftr-313	358	20	agency	agency	NOUN
ftr-313	358	21	and	and	CCONJ
ftr-313	358	22	provide	provide	VERB
ftr-313	358	23	policing	policing	NOUN
ftr-313	358	24	support	support	NOUN
ftr-313	358	25	of	of	ADP
ftr-313	358	26	the	the	DET
ftr-313	358	27	agency	agency	NOUN
ftr-313	358	28	’s	’s	PART
ftr-313	358	29	tax	tax	NOUN
ftr-313	358	30	assessment	assessment	NOUN
ftr-313	358	31	and	and	CCONJ
ftr-313	358	32	collection	collection	NOUN
ftr-313	358	33	.	.	PUNCT
ftr-313	359	1	while	while	SCONJ
ftr-313	359	2	relinquishment	relinquishment	NOUN
ftr-313	359	3	of	of	ADP
ftr-313	359	4	sovereignty	sovereignty	NOUN
ftr-313	359	5	historically	historically	ADV
ftr-313	359	6	has	have	AUX
ftr-313	359	7	been	be	AUX
ftr-313	359	8	a	a	DET
ftr-313	359	9	matter	matter	NOUN
ftr-313	359	10	of	of	ADP
ftr-313	359	11	coercion	coercion	NOUN
ftr-313	359	12	through	through	ADP
ftr-313	359	13	military	military	ADJ
ftr-313	359	14	conquest	conquest	NOUN
ftr-313	359	15	,	,	PUNCT
ftr-313	359	16	following	follow	VERB
ftr-313	359	17	world	world	PROPN
ftr-313	359	18	war	war	PROPN
ftr-313	359	19	ii	ii	PROPN
ftr-313	359	20	,	,	PUNCT
ftr-313	359	21	limited	limited	ADJ
ftr-313	359	22	surrenders	surrender	NOUN
ftr-313	359	23	of	of	ADP
ftr-313	359	24	sovereignty	sovereignty	NOUN
ftr-313	359	25	for	for	ADP
ftr-313	359	26	the	the	DET
ftr-313	359	27	purposes	purpose	NOUN
ftr-313	359	28	of	of	ADP
ftr-313	359	29	maintaining	maintain	VERB
ftr-313	359	30	peaceful	peaceful	ADJ
ftr-313	359	31	relations	relation	NOUN
ftr-313	359	32	and	and	CCONJ
ftr-313	359	33	supporting	support	VERB
ftr-313	359	34	trade	trade	NOUN
ftr-313	359	35	and	and	CCONJ
ftr-313	359	36	economic	economic	ADJ
ftr-313	359	37	development	development	NOUN
ftr-313	359	38	across	across	ADP
ftr-313	359	39	borders	border	NOUN
ftr-313	359	40	has	have	AUX
ftr-313	359	41	become	become	VERB
ftr-313	359	42	commonplace	commonplace	ADJ
ftr-313	359	43	.	.	PUNCT
ftr-313	360	1	prime	prime	ADJ
ftr-313	360	2	among	among	ADP
ftr-313	360	3	those	those	DET
ftr-313	360	4	twentieth	twentieth	ADJ
ftr-313	360	5	-	-	PUNCT
ftr-313	360	6	century	century	NOUN
ftr-313	360	7	compromises	compromise	NOUN
ftr-313	360	8	of	of	ADP
ftr-313	360	9	national	national	ADJ
ftr-313	360	10	sovereignty	sovereignty	NOUN
ftr-313	360	11	is	be	AUX
ftr-313	360	12	the	the	DET
ftr-313	360	13	formation	formation	NOUN
ftr-313	360	14	of	of	ADP
ftr-313	360	15	the	the	DET
ftr-313	360	16	eu68	eu68	PROPN
ftr-313	360	17	in	in	ADP
ftr-313	360	18	which	which	PRON
ftr-313	360	19	the	the	DET
ftr-313	360	20	member	member	NOUN
ftr-313	360	21	states	state	NOUN
ftr-313	360	22	yielded	yield	VERB
ftr-313	360	23	autonomy	autonomy	NOUN
ftr-313	360	24	,	,	PUNCT
ftr-313	360	25	66	66	NUM
ftr-313	360	26	.	.	PUNCT
ftr-313	361	1	local	local	ADJ
ftr-313	361	2	favoritism	favoritism	NOUN
ftr-313	361	3	is	be	AUX
ftr-313	361	4	a	a	DET
ftr-313	361	5	longstanding	longstanding	ADJ
ftr-313	361	6	concern	concern	NOUN
ftr-313	361	7	in	in	ADP
ftr-313	361	8	the	the	DET
ftr-313	361	9	u.s	u.s	PROPN
ftr-313	361	10	.	.	PROPN
ftr-313	361	11	the	the	DET
ftr-313	361	12	effort	effort	NOUN
ftr-313	361	13	to	to	PART
ftr-313	361	14	control	control	VERB
ftr-313	361	15	favoritism	favoritism	NOUN
ftr-313	361	16	underlies	underlie	VERB
ftr-313	361	17	the	the	DET
ftr-313	361	18	constitutionally	constitutionally	ADV
ftr-313	361	19	protected	protect	VERB
ftr-313	361	20	diversity	diversity	NOUN
ftr-313	361	21	jurisdiction	jurisdiction	NOUN
ftr-313	361	22	of	of	ADP
ftr-313	361	23	the	the	DET
ftr-313	361	24	federal	federal	ADJ
ftr-313	361	25	courts	court	NOUN
ftr-313	361	26	.	.	PUNCT
ftr-313	362	1	u.s	u.s	PROPN
ftr-313	362	2	.	.	PROPN
ftr-313	362	3	const	const	PROPN
ftr-313	362	4	.	.	PUNCT
ftr-313	362	5	art	art	NOUN
ftr-313	362	6	.	.	PUNCT
ftr-313	363	1	iii	iii	PROPN
ftr-313	363	2	,	,	PUNCT
ftr-313	363	3	§	§	PROPN
ftr-313	363	4	2	2	NUM
ftr-313	363	5	,	,	PUNCT
ftr-313	363	6	cl	cl	NOUN
ftr-313	363	7	.	.	NOUN
ftr-313	364	1	1	1	NUM
ftr-313	364	2	.	.	NUM
ftr-313	364	3	67	67	NUM
ftr-313	364	4	.	.	PUNCT
ftr-313	365	1	see	see	VERB
ftr-313	365	2	ccctb	ccctb	NOUN
ftr-313	365	3	proposal	proposal	NOUN
ftr-313	365	4	,	,	PUNCT
ftr-313	365	5	supra	supra	PROPN
ftr-313	365	6	note	note	PROPN
ftr-313	365	7	37	37	NUM
ftr-313	365	8	,	,	PUNCT
ftr-313	365	9	art	art	NOUN
ftr-313	365	10	.	.	PUNCT
ftr-313	366	1	109	109	NUM
ftr-313	366	2	,	,	PUNCT
ftr-313	366	3	at	at	ADP
ftr-313	366	4	57–58	57–58	PROPN
ftr-313	366	5	(	(	PUNCT
ftr-313	366	6	providing	provide	VERB
ftr-313	366	7	for	for	ADP
ftr-313	366	8	tax	tax	NOUN
ftr-313	366	9	return	return	NOUN
ftr-313	366	10	filing	filing	NOUN
ftr-313	366	11	with	with	ADP
ftr-313	366	12	the	the	DET
ftr-313	366	13	principal	principal	ADJ
ftr-313	366	14	tax	tax	NOUN
ftr-313	366	15	authority	authority	NOUN
ftr-313	366	16	where	where	SCONJ
ftr-313	366	17	the	the	DET
ftr-313	366	18	group	group	NOUN
ftr-313	366	19	parent	parent	NOUN
ftr-313	366	20	is	be	AUX
ftr-313	366	21	a	a	DET
ftr-313	366	22	resident	resident	NOUN
ftr-313	366	23	)	)	PUNCT
ftr-313	366	24	.	.	PUNCT
ftr-313	367	1	68	68	NUM
ftr-313	367	2	.	.	PUNCT
ftr-313	368	1	the	the	DET
ftr-313	368	2	treaty	treaty	NOUN
ftr-313	368	3	of	of	ADP
ftr-313	368	4	rome	rome	PROPN
ftr-313	368	5	,	,	PUNCT
ftr-313	368	6	mar	mar	PROPN
ftr-313	368	7	.	.	PROPN
ftr-313	368	8	25	25	NUM
ftr-313	368	9	,	,	PUNCT
ftr-313	368	10	1957	1957	NUM
ftr-313	368	11	,	,	PUNCT
ftr-313	368	12	http://ec.europa.eu/	http://ec.europa.eu/	PROPN
ftr-313	368	13	economy_finance	economy_finance	NOUN
ftr-313	368	14	/	/	SYM
ftr-313	368	15	emu_history	emu_history	NOUN
ftr-313	368	16	/	/	SYM
ftr-313	368	17	documents	document	NOUN
ftr-313	368	18	/	/	SYM
ftr-313	368	19	treaties	treaty	NOUN
ftr-313	368	20	/	/	SYM
ftr-313	368	21	rometreaty2.pdf	rometreaty2.pdf	NOUN
ftr-313	368	22	,	,	PUNCT
ftr-313	368	23	created	create	VERB
ftr-313	368	24	the	the	DET
ftr-313	368	25	378	378	NUM
ftr-313	368	26	florida	florida	PROPN
ftr-313	368	27	tax	tax	NOUN
ftr-313	368	28	review	review	NOUN
ftr-313	368	29	[	[	X
ftr-313	368	30	vol	vol	NOUN
ftr-313	368	31	.	.	PUNCT
ftr-313	369	1	14:9	14:9	NUM
ftr-313	369	2	subject	subject	ADJ
ftr-313	369	3	to	to	ADP
ftr-313	369	4	the	the	DET
ftr-313	369	5	principles	principle	NOUN
ftr-313	369	6	of	of	ADP
ftr-313	369	7	subsidiarity69	subsidiarity69	NOUN
ftr-313	369	8	and	and	CCONJ
ftr-313	369	9	proportionality,70	proportionality,70	NOUN
ftr-313	369	10	in	in	ADP
ftr-313	369	11	order	order	NOUN
ftr-313	369	12	to	to	PART
ftr-313	369	13	preserve	preserve	VERB
ftr-313	369	14	peace	peace	NOUN
ftr-313	369	15	in	in	ADP
ftr-313	369	16	a	a	DET
ftr-313	369	17	region	region	NOUN
ftr-313	369	18	and	and	CCONJ
ftr-313	369	19	capture	capture	VERB
ftr-313	369	20	the	the	DET
ftr-313	369	21	economic	economic	ADJ
ftr-313	369	22	advantages	advantage	NOUN
ftr-313	369	23	of	of	ADP
ftr-313	369	24	a	a	DET
ftr-313	369	25	common	common	ADJ
ftr-313	369	26	market	market	NOUN
ftr-313	369	27	for	for	ADP
ftr-313	369	28	goods	good	NOUN
ftr-313	369	29	and	and	CCONJ
ftr-313	369	30	services.71	services.71	PROPN
ftr-313	369	31	nevertheless	nevertheless	ADV
ftr-313	369	32	,	,	PUNCT
ftr-313	369	33	sovereignty	sovereignty	NOUN
ftr-313	369	34	often	often	ADV
ftr-313	369	35	has	have	AUX
ftr-313	369	36	proven	prove	VERB
ftr-313	369	37	a	a	DET
ftr-313	369	38	barrier	barrier	NOUN
ftr-313	369	39	to	to	ADP
ftr-313	369	40	the	the	DET
ftr-313	369	41	creation	creation	NOUN
ftr-313	369	42	of	of	ADP
ftr-313	369	43	effective	effective	ADJ
ftr-313	369	44	international	international	ADJ
ftr-313	369	45	agencies,72	agencies,72	PROPN
ftr-313	369	46	even	even	ADV
ftr-313	369	47	though	though	SCONJ
ftr-313	369	48	proliferation	proliferation	NOUN
ftr-313	369	49	of	of	ADP
ftr-313	369	50	international	international	ADJ
ftr-313	369	51	decision	decision	NOUN
ftr-313	369	52	-	-	PUNCT
ftr-313	369	53	making	make	VERB
ftr-313	369	54	agencies	agency	NOUN
ftr-313	369	55	acknowledges	acknowledge	VERB
ftr-313	369	56	an	an	DET
ftr-313	369	57	ever	ever	ADV
ftr-313	369	58	-	-	PUNCT
ftr-313	369	59	increasing	increase	VERB
ftr-313	369	60	need	need	NOUN
ftr-313	369	61	for	for	ADP
ftr-313	369	62	those	those	DET
ftr-313	369	63	bodies.73	bodies.73	NOUN
ftr-313	369	64	even	even	ADV
ftr-313	369	65	the	the	DET
ftr-313	369	66	international	international	ADJ
ftr-313	369	67	agreement	agreement	NOUN
ftr-313	369	68	that	that	PRON
ftr-313	369	69	introduced	introduce	VERB
ftr-313	369	70	the	the	DET
ftr-313	369	71	common	common	ADJ
ftr-313	369	72	euro	euro	NOUN
ftr-313	369	73	currency	currency	NOUN
ftr-313	369	74	in	in	ADP
ftr-313	369	75	the	the	DET
ftr-313	369	76	eu	eu	PROPN
ftr-313	369	77	protected	protect	VERB
ftr-313	369	78	national	national	ADJ
ftr-313	369	79	sovereignty	sovereignty	NOUN
ftr-313	369	80	on	on	ADP
ftr-313	369	81	budgetary	budgetary	ADJ
ftr-313	369	82	matters.74	matters.74	PROPN
ftr-313	369	83	that	that	SCONJ
ftr-313	369	84	protection	protection	NOUN
ftr-313	369	85	of	of	ADP
ftr-313	369	86	sovereignty	sovereignty	NOUN
ftr-313	369	87	probably	probably	ADV
ftr-313	369	88	european	european	ADJ
ftr-313	369	89	economic	economic	ADJ
ftr-313	369	90	community	community	NOUN
ftr-313	369	91	that	that	PRON
ftr-313	369	92	ultimately	ultimately	ADV
ftr-313	369	93	became	become	VERB
ftr-313	369	94	the	the	DET
ftr-313	369	95	eu	eu	PROPN
ftr-313	369	96	.	.	PUNCT
ftr-313	370	1	the	the	DET
ftr-313	370	2	treaty	treaty	NOUN
ftr-313	370	3	of	of	ADP
ftr-313	370	4	rome	rome	PROPN
ftr-313	370	5	emphasized	emphasize	VERB
ftr-313	370	6	the	the	DET
ftr-313	370	7	removal	removal	NOUN
ftr-313	370	8	of	of	ADP
ftr-313	370	9	trade	trade	NOUN
ftr-313	370	10	barriers	barrier	NOUN
ftr-313	370	11	in	in	ADP
ftr-313	370	12	order	order	NOUN
ftr-313	370	13	to	to	PART
ftr-313	370	14	stabilize	stabilize	VERB
ftr-313	370	15	the	the	DET
ftr-313	370	16	region	region	NOUN
ftr-313	370	17	.	.	PUNCT
ftr-313	371	1	69	69	NUM
ftr-313	371	2	.	.	PUNCT
ftr-313	372	1	“	"	PUNCT
ftr-313	372	2	under	under	ADP
ftr-313	372	3	the	the	DET
ftr-313	372	4	principle	principle	NOUN
ftr-313	372	5	of	of	ADP
ftr-313	372	6	subsidiarity	subsidiarity	NOUN
ftr-313	372	7	,	,	PUNCT
ftr-313	372	8	in	in	ADP
ftr-313	372	9	areas	area	NOUN
ftr-313	372	10	which	which	PRON
ftr-313	372	11	do	do	AUX
ftr-313	372	12	not	not	PART
ftr-313	372	13	fall	fall	VERB
ftr-313	372	14	within	within	ADP
ftr-313	372	15	its	its	PRON
ftr-313	372	16	exclusive	exclusive	ADJ
ftr-313	372	17	competence	competence	NOUN
ftr-313	372	18	,	,	PUNCT
ftr-313	372	19	the	the	DET
ftr-313	372	20	union	union	NOUN
ftr-313	372	21	shall	shall	AUX
ftr-313	372	22	act	act	VERB
ftr-313	372	23	only	only	ADV
ftr-313	372	24	if	if	SCONJ
ftr-313	372	25	and	and	CCONJ
ftr-313	372	26	in	in	ADP
ftr-313	372	27	so	so	ADV
ftr-313	372	28	far	far	ADV
ftr-313	372	29	as	as	SCONJ
ftr-313	372	30	the	the	DET
ftr-313	372	31	objectives	objective	NOUN
ftr-313	372	32	of	of	ADP
ftr-313	372	33	the	the	DET
ftr-313	372	34	proposed	propose	VERB
ftr-313	372	35	action	action	NOUN
ftr-313	372	36	can	can	AUX
ftr-313	372	37	not	not	PART
ftr-313	372	38	be	be	AUX
ftr-313	372	39	sufficiently	sufficiently	ADV
ftr-313	372	40	achieved	achieve	VERB
ftr-313	372	41	by	by	ADP
ftr-313	372	42	the	the	DET
ftr-313	372	43	member	member	NOUN
ftr-313	372	44	states	state	NOUN
ftr-313	372	45	,	,	PUNCT
ftr-313	372	46	either	either	CCONJ
ftr-313	372	47	at	at	ADP
ftr-313	372	48	central	central	ADJ
ftr-313	372	49	level	level	NOUN
ftr-313	372	50	or	or	CCONJ
ftr-313	372	51	at	at	ADP
ftr-313	372	52	regional	regional	ADJ
ftr-313	372	53	and	and	CCONJ
ftr-313	372	54	local	local	ADJ
ftr-313	372	55	level	level	NOUN
ftr-313	372	56	,	,	PUNCT
ftr-313	372	57	but	but	CCONJ
ftr-313	372	58	can	can	AUX
ftr-313	372	59	rather	rather	ADV
ftr-313	372	60	,	,	PUNCT
ftr-313	372	61	by	by	ADP
ftr-313	372	62	reason	reason	NOUN
ftr-313	372	63	of	of	ADP
ftr-313	372	64	the	the	DET
ftr-313	372	65	scale	scale	NOUN
ftr-313	372	66	or	or	CCONJ
ftr-313	372	67	effects	effect	NOUN
ftr-313	372	68	of	of	ADP
ftr-313	372	69	the	the	DET
ftr-313	372	70	proposed	propose	VERB
ftr-313	372	71	action	action	NOUN
ftr-313	372	72	,	,	PUNCT
ftr-313	372	73	be	be	AUX
ftr-313	372	74	better	well	ADV
ftr-313	372	75	achieved	achieve	VERB
ftr-313	372	76	at	at	ADP
ftr-313	372	77	union	union	NOUN
ftr-313	372	78	level	level	NOUN
ftr-313	372	79	.	.	PUNCT
ftr-313	372	80	”	"	PUNCT
ftr-313	373	1	consolidated	consolidated	ADJ
ftr-313	373	2	version	version	NOUN
ftr-313	373	3	of	of	ADP
ftr-313	373	4	the	the	DET
ftr-313	373	5	treaty	treaty	NOUN
ftr-313	373	6	on	on	ADP
ftr-313	373	7	european	european	PROPN
ftr-313	373	8	union	union	PROPN
ftr-313	373	9	,	,	PUNCT
ftr-313	373	10	art	art	NOUN
ftr-313	373	11	.	.	PUNCT
ftr-313	374	1	5(3	5(3	NUM
ftr-313	374	2	)	)	PUNCT
ftr-313	374	3	,	,	PUNCT
ftr-313	374	4	mar	mar	PROPN
ftr-313	374	5	.	.	PROPN
ftr-313	374	6	30	30	NUM
ftr-313	374	7	,	,	PUNCT
ftr-313	374	8	2010	2010	NUM
ftr-313	374	9	,	,	PUNCT
ftr-313	374	10	c83	c83	ADJ
ftr-313	374	11	o.j	o.j	PROPN
ftr-313	374	12	.	.	PROPN
ftr-313	374	13	15	15	NUM
ftr-313	374	14	,	,	PUNCT
ftr-313	374	15	http://eur-lex.europa.eu/lexuriserv/lexuriserv.do?uri=oj:c:2010:083:0013:0046	http://eur-lex.europa.eu/lexuriserv/lexuriserv.do?uri=oj:c:2010:083:0013:0046	NOUN
ftr-313	374	16	:	:	PUNCT
ftr-313	374	17	en	en	ADJ
ftr-313	374	18	:	:	PUNCT
ftr-313	374	19	pdf	pdf	NOUN
ftr-313	374	20	.	.	PUNCT
ftr-313	375	1	70	70	NUM
ftr-313	375	2	.	.	PUNCT
ftr-313	376	1	“	"	PUNCT
ftr-313	376	2	under	under	ADP
ftr-313	376	3	the	the	DET
ftr-313	376	4	principle	principle	NOUN
ftr-313	376	5	of	of	ADP
ftr-313	376	6	proportionality	proportionality	NOUN
ftr-313	376	7	,	,	PUNCT
ftr-313	376	8	the	the	DET
ftr-313	376	9	content	content	NOUN
ftr-313	376	10	and	and	CCONJ
ftr-313	376	11	form	form	NOUN
ftr-313	376	12	of	of	ADP
ftr-313	376	13	union	union	NOUN
ftr-313	376	14	action	action	NOUN
ftr-313	376	15	shall	shall	AUX
ftr-313	376	16	not	not	PART
ftr-313	376	17	exceed	exceed	VERB
ftr-313	376	18	what	what	PRON
ftr-313	376	19	is	be	AUX
ftr-313	376	20	necessary	necessary	ADJ
ftr-313	376	21	to	to	PART
ftr-313	376	22	achieve	achieve	VERB
ftr-313	376	23	the	the	DET
ftr-313	376	24	objectives	objective	NOUN
ftr-313	376	25	of	of	ADP
ftr-313	376	26	the	the	DET
ftr-313	376	27	treaties	treaty	NOUN
ftr-313	376	28	.	.	PUNCT
ftr-313	376	29	”	"	PUNCT
ftr-313	377	1	i	i	PRON
ftr-313	377	2	d.	d.	PROPN
ftr-313	377	3	art	art	PROPN
ftr-313	377	4	.	.	PUNCT
ftr-313	378	1	5(4	5(4	NUM
ftr-313	378	2	)	)	PUNCT
ftr-313	378	3	.	.	PUNCT
ftr-313	379	1	71	71	NUM
ftr-313	379	2	.	.	X
ftr-313	380	1	for	for	ADP
ftr-313	380	2	the	the	DET
ftr-313	380	3	first	first	ADJ
ftr-313	380	4	half	half	NOUN
ftr-313	380	5	of	of	ADP
ftr-313	380	6	the	the	DET
ftr-313	380	7	twentieth	twentieth	ADJ
ftr-313	380	8	century	century	NOUN
ftr-313	380	9	and	and	CCONJ
ftr-313	380	10	much	much	ADJ
ftr-313	380	11	of	of	ADP
ftr-313	380	12	the	the	DET
ftr-313	380	13	preceding	precede	VERB
ftr-313	380	14	centuries	century	NOUN
ftr-313	380	15	,	,	PUNCT
ftr-313	380	16	one	one	NUM
ftr-313	380	17	or	or	CCONJ
ftr-313	380	18	another	another	DET
ftr-313	380	19	war	war	NOUN
ftr-313	380	20	plagued	plague	VERB
ftr-313	380	21	the	the	DET
ftr-313	380	22	european	european	ADJ
ftr-313	380	23	region	region	NOUN
ftr-313	380	24	and	and	CCONJ
ftr-313	380	25	alliances	alliance	NOUN
ftr-313	380	26	constantly	constantly	ADV
ftr-313	380	27	shifted	shift	VERB
ftr-313	380	28	.	.	PUNCT
ftr-313	381	1	despite	despite	SCONJ
ftr-313	381	2	the	the	DET
ftr-313	381	3	temporary	temporary	ADJ
ftr-313	381	4	loss	loss	NOUN
ftr-313	381	5	of	of	ADP
ftr-313	381	6	national	national	ADJ
ftr-313	381	7	sovereignty	sovereignty	NOUN
ftr-313	381	8	twice	twice	ADV
ftr-313	381	9	in	in	ADP
ftr-313	381	10	the	the	DET
ftr-313	381	11	twentieth	twentieth	ADJ
ftr-313	381	12	century	century	NOUN
ftr-313	381	13	to	to	ADP
ftr-313	381	14	germany	germany	PROPN
ftr-313	381	15	,	,	PUNCT
ftr-313	381	16	member	member	NOUN
ftr-313	381	17	states	state	NOUN
ftr-313	381	18	submitted	submit	VERB
ftr-313	381	19	voluntarily	voluntarily	ADV
ftr-313	381	20	to	to	ADP
ftr-313	381	21	germany	germany	PROPN
ftr-313	381	22	’s	’s	PART
ftr-313	381	23	economic	economic	ADJ
ftr-313	381	24	hegemony	hegemony	NOUN
ftr-313	381	25	in	in	ADP
ftr-313	381	26	order	order	NOUN
ftr-313	381	27	to	to	PART
ftr-313	381	28	build	build	VERB
ftr-313	381	29	that	that	DET
ftr-313	381	30	market	market	NOUN
ftr-313	381	31	.	.	PUNCT
ftr-313	382	1	72	72	NUM
ftr-313	382	2	.	.	PUNCT
ftr-313	383	1	the	the	DET
ftr-313	383	2	united	united	PROPN
ftr-313	383	3	nations	nations	PROPN
ftr-313	383	4	,	,	PUNCT
ftr-313	383	5	for	for	ADP
ftr-313	383	6	example	example	NOUN
ftr-313	383	7	,	,	PUNCT
ftr-313	383	8	suffers	suffer	VERB
ftr-313	383	9	from	from	ADP
ftr-313	383	10	insufficient	insufficient	ADJ
ftr-313	383	11	power	power	NOUN
ftr-313	383	12	to	to	PART
ftr-313	383	13	enforce	enforce	VERB
ftr-313	383	14	actions	action	NOUN
ftr-313	383	15	of	of	ADP
ftr-313	383	16	its	its	PRON
ftr-313	383	17	body	body	NOUN
ftr-313	383	18	,	,	PUNCT
ftr-313	383	19	although	although	SCONJ
ftr-313	383	20	“	"	PUNCT
ftr-313	383	21	peacekeeping	peacekeeping	NOUN
ftr-313	383	22	troops	troop	NOUN
ftr-313	383	23	”	"	PUNCT
ftr-313	383	24	under	under	ADP
ftr-313	383	25	un	un	PROPN
ftr-313	383	26	control	control	PROPN
ftr-313	383	27	do	do	AUX
ftr-313	383	28	serve	serve	VERB
ftr-313	383	29	an	an	DET
ftr-313	383	30	important	important	ADJ
ftr-313	383	31	function	function	NOUN
ftr-313	383	32	in	in	ADP
ftr-313	383	33	maintaining	maintain	VERB
ftr-313	383	34	separation	separation	NOUN
ftr-313	383	35	of	of	ADP
ftr-313	383	36	hostile	hostile	ADJ
ftr-313	383	37	nations	nation	NOUN
ftr-313	383	38	.	.	PUNCT
ftr-313	384	1	the	the	DET
ftr-313	384	2	un	un	PROPN
ftr-313	384	3	’s	’s	PART
ftr-313	384	4	primary	primary	ADJ
ftr-313	384	5	authority	authority	NOUN
ftr-313	384	6	comes	come	VERB
ftr-313	384	7	in	in	ADP
ftr-313	384	8	the	the	DET
ftr-313	384	9	form	form	NOUN
ftr-313	384	10	of	of	ADP
ftr-313	384	11	unenforceable	unenforceable	ADJ
ftr-313	384	12	resolutions	resolution	NOUN
ftr-313	384	13	and	and	CCONJ
ftr-313	384	14	agreements	agreement	NOUN
ftr-313	384	15	to	to	PART
ftr-313	384	16	cooperate	cooperate	VERB
ftr-313	384	17	voluntarily	voluntarily	ADV
ftr-313	384	18	in	in	ADP
ftr-313	384	19	matters	matter	NOUN
ftr-313	384	20	such	such	ADJ
ftr-313	384	21	as	as	ADP
ftr-313	384	22	iran	iran	PROPN
ftr-313	384	23	sanctions	sanction	NOUN
ftr-313	384	24	.	.	PUNCT
ftr-313	385	1	see	see	VERB
ftr-313	385	2	s.c	s.c	PROPN
ftr-313	385	3	.	.	PROPN
ftr-313	385	4	res	re	NOUN
ftr-313	385	5	.	.	PROPN
ftr-313	386	1	1737	1737	NUM
ftr-313	386	2	,	,	PUNCT
ftr-313	386	3	u.n	u.n	PROPN
ftr-313	386	4	.	.	PROPN
ftr-313	386	5	doc	doc	PROPN
ftr-313	386	6	.	.	PROPN
ftr-313	387	1	s	s	PART
ftr-313	387	2	/	/	SYM
ftr-313	387	3	res/1737	res/1737	NOUN
ftr-313	387	4	(	(	PUNCT
ftr-313	387	5	dec	dec	PROPN
ftr-313	387	6	.	.	PROPN
ftr-313	387	7	23	23	NUM
ftr-313	387	8	,	,	PUNCT
ftr-313	387	9	2006	2006	NUM
ftr-313	387	10	)	)	PUNCT
ftr-313	387	11	.	.	PUNCT
ftr-313	388	1	73	73	NUM
ftr-313	388	2	.	.	PUNCT
ftr-313	389	1	in	in	ADP
ftr-313	389	2	addition	addition	NOUN
ftr-313	389	3	to	to	ADP
ftr-313	389	4	the	the	DET
ftr-313	389	5	un	un	PROPN
ftr-313	389	6	,	,	PUNCT
ftr-313	389	7	there	there	PRON
ftr-313	389	8	are	be	VERB
ftr-313	389	9	regional	regional	ADJ
ftr-313	389	10	organizations	organization	NOUN
ftr-313	389	11	including	include	VERB
ftr-313	389	12	the	the	DET
ftr-313	389	13	north	north	PROPN
ftr-313	389	14	atlantic	atlantic	PROPN
ftr-313	389	15	treaty	treaty	NOUN
ftr-313	389	16	organization	organization	NOUN
ftr-313	389	17	,	,	PUNCT
ftr-313	389	18	the	the	DET
ftr-313	389	19	organization	organization	NOUN
ftr-313	389	20	of	of	ADP
ftr-313	389	21	american	american	PROPN
ftr-313	389	22	states	state	NOUN
ftr-313	389	23	,	,	PUNCT
ftr-313	389	24	the	the	DET
ftr-313	389	25	association	association	NOUN
ftr-313	389	26	of	of	ADP
ftr-313	389	27	southeast	southeast	ADJ
ftr-313	389	28	asian	asian	ADJ
ftr-313	389	29	nations	nation	NOUN
ftr-313	389	30	;	;	PUNCT
ftr-313	389	31	worldwide	worldwide	ADJ
ftr-313	389	32	financial	financial	ADJ
ftr-313	389	33	organizations	organization	NOUN
ftr-313	389	34	including	include	VERB
ftr-313	389	35	the	the	DET
ftr-313	389	36	world	world	PROPN
ftr-313	389	37	bank	bank	PROPN
ftr-313	389	38	,	,	PUNCT
ftr-313	389	39	organization	organization	NOUN
ftr-313	389	40	for	for	ADP
ftr-313	389	41	economic	economic	ADJ
ftr-313	389	42	cooperation	cooperation	NOUN
ftr-313	389	43	and	and	CCONJ
ftr-313	389	44	development	development	NOUN
ftr-313	389	45	,	,	PUNCT
ftr-313	389	46	the	the	DET
ftr-313	389	47	international	international	ADJ
ftr-313	389	48	monetary	monetary	ADJ
ftr-313	389	49	fund	fund	NOUN
ftr-313	389	50	,	,	PUNCT
ftr-313	389	51	the	the	DET
ftr-313	389	52	world	world	NOUN
ftr-313	389	53	trade	trade	PROPN
ftr-313	389	54	association	association	NOUN
ftr-313	389	55	;	;	PUNCT
ftr-313	389	56	and	and	CCONJ
ftr-313	389	57	tribunals	tribunal	NOUN
ftr-313	389	58	including	include	VERB
ftr-313	389	59	the	the	DET
ftr-313	389	60	international	international	ADJ
ftr-313	389	61	court	court	NOUN
ftr-313	389	62	of	of	ADP
ftr-313	389	63	justice	justice	PROPN
ftr-313	389	64	and	and	CCONJ
ftr-313	389	65	the	the	DET
ftr-313	389	66	international	international	ADJ
ftr-313	389	67	court	court	NOUN
ftr-313	389	68	of	of	ADP
ftr-313	389	69	human	human	ADJ
ftr-313	389	70	rights	right	NOUN
ftr-313	389	71	,	,	PUNCT
ftr-313	389	72	all	all	PRON
ftr-313	389	73	of	of	ADP
ftr-313	389	74	which	which	PRON
ftr-313	389	75	exercise	exercise	VERB
ftr-313	389	76	governmental	governmental	ADJ
ftr-313	389	77	-	-	PUNCT
ftr-313	389	78	like	like	ADJ
ftr-313	389	79	functions	function	NOUN
ftr-313	389	80	across	across	ADP
ftr-313	389	81	national	national	ADJ
ftr-313	389	82	borders	border	NOUN
ftr-313	389	83	.	.	PUNCT
ftr-313	390	1	74	74	NUM
ftr-313	390	2	.	.	PUNCT
ftr-313	391	1	the	the	DET
ftr-313	391	2	euro	euro	PROPN
ftr-313	391	3	,	,	PUNCT
ftr-313	391	4	eur	eur	PROPN
ftr-313	391	5	.	.	PUNCT
ftr-313	391	6	commission	commission	PROPN
ftr-313	391	7	,	,	PUNCT
ftr-313	391	8	http://ec.europa.eu/economy	http://ec.europa.eu/economy	NOUN
ftr-313	391	9	_	_	SYM
ftr-313	391	10	finance	finance	NOUN
ftr-313	391	11	/	/	SYM
ftr-313	391	12	euro	euro	NOUN
ftr-313	391	13	/	/	SYM
ftr-313	391	14	index_en.htm	index_en.htm	PROPN
ftr-313	391	15	(	(	PUNCT
ftr-313	391	16	last	last	ADJ
ftr-313	391	17	updated	update	VERB
ftr-313	391	18	june	june	PROPN
ftr-313	391	19	13	13	NUM
ftr-313	391	20	,	,	PUNCT
ftr-313	391	21	2013	2013	NUM
ftr-313	391	22	)	)	PUNCT
ftr-313	391	23	.	.	PUNCT
ftr-313	392	1	for	for	ADP
ftr-313	392	2	links	link	NOUN
ftr-313	392	3	to	to	ADP
ftr-313	392	4	the	the	DET
ftr-313	392	5	various	various	ADJ
ftr-313	392	6	texts	text	NOUN
ftr-313	392	7	making	make	VERB
ftr-313	392	8	up	up	ADP
ftr-313	392	9	the	the	DET
ftr-313	392	10	stability	stability	NOUN
ftr-313	392	11	and	and	CCONJ
ftr-313	392	12	growth	growth	NOUN
ftr-313	392	13	pact	pact	NOUN
ftr-313	392	14	,	,	PUNCT
ftr-313	392	15	see	see	VERB
ftr-313	392	16	the	the	DET
ftr-313	392	17	ec	ec	PROPN
ftr-313	392	18	’s	’s	PART
ftr-313	392	19	website	website	NOUN
ftr-313	392	20	for	for	ADP
ftr-313	392	21	the	the	DET
ftr-313	392	22	legal	legal	ADJ
ftr-313	392	23	texts	text	NOUN
ftr-313	392	24	at	at	ADP
ftr-313	392	25	relevant	relevant	ADJ
ftr-313	392	26	legal	legal	ADJ
ftr-313	392	27	texts	text	NOUN
ftr-313	392	28	and	and	CCONJ
ftr-313	392	29	guidelines	guideline	NOUN
ftr-313	392	30	,	,	PUNCT
ftr-313	392	31	eur	eur	PROPN
ftr-313	392	32	.	.	PUNCT
ftr-313	392	33	commission	commission	PROPN
ftr-313	392	34	,	,	PUNCT
ftr-313	392	35	http://ec.europa.eu/economy_finance/economic_governance/sgp/legal_texts/index_e	http://ec.europa.eu/economy_finance/economic_governance/sgp/legal_texts/index_e	PROPN
ftr-313	392	36	n.htm	n.htm	PROPN
ftr-313	392	37	(	(	PUNCT
ftr-313	392	38	last	last	ADJ
ftr-313	392	39	updated	update	VERB
ftr-313	392	40	july	july	PROPN
ftr-313	392	41	12	12	NUM
ftr-313	392	42	,	,	PUNCT
ftr-313	392	43	2013	2013	NUM
ftr-313	392	44	)	)	PUNCT
ftr-313	392	45	,	,	PUNCT
ftr-313	392	46	and	and	CCONJ
ftr-313	392	47	see	see	VERB
ftr-313	392	48	the	the	DET
ftr-313	392	49	more	more	ADV
ftr-313	392	50	recent	recent	ADJ
ftr-313	392	51	conclusions	conclusion	NOUN
ftr-313	392	52	of	of	ADP
ftr-313	392	53	the	the	DET
ftr-313	392	54	ec	ec	PROPN
ftr-313	392	55	on	on	ADP
ftr-313	392	56	maintaining	maintain	VERB
ftr-313	392	57	growth	growth	NOUN
ftr-313	392	58	and	and	CCONJ
ftr-313	392	59	stability	stability	NOUN
ftr-313	392	60	in	in	ADP
ftr-313	392	61	the	the	DET
ftr-313	392	62	eu	eu	PROPN
ftr-313	392	63	and	and	CCONJ
ftr-313	392	64	protecting	protect	VERB
ftr-313	392	65	the	the	DET
ftr-313	392	66	euro	euro	NOUN
ftr-313	392	67	,	,	PUNCT
ftr-313	392	68	council	council	NOUN
ftr-313	392	69	2013	2013	NUM
ftr-313	392	70	]	]	PUNCT
ftr-313	392	71	utopian	utopian	ADJ
ftr-313	392	72	visions	vision	NOUN
ftr-313	392	73	toward	toward	ADP
ftr-313	392	74	a	a	DET
ftr-313	392	75	grand	grand	ADJ
ftr-313	392	76	unified	unified	ADJ
ftr-313	392	77	global	global	ADJ
ftr-313	392	78	income	income	NOUN
ftr-313	392	79	tax	tax	NOUN
ftr-313	392	80	379	379	NUM
ftr-313	392	81	has	have	AUX
ftr-313	392	82	contributed	contribute	VERB
ftr-313	392	83	to	to	ADP
ftr-313	392	84	the	the	DET
ftr-313	392	85	difficulties	difficulty	NOUN
ftr-313	392	86	that	that	PRON
ftr-313	392	87	the	the	DET
ftr-313	392	88	common	common	ADJ
ftr-313	392	89	currency	currency	NOUN
ftr-313	392	90	is	be	AUX
ftr-313	392	91	having	have	VERB
ftr-313	392	92	in	in	ADP
ftr-313	392	93	2012–201375	2012–201375	NUM
ftr-313	392	94	and	and	CCONJ
ftr-313	392	95	could	could	AUX
ftr-313	392	96	result	result	VERB
ftr-313	392	97	in	in	ADP
ftr-313	392	98	the	the	DET
ftr-313	392	99	ultimate	ultimate	ADJ
ftr-313	392	100	collapse	collapse	NOUN
ftr-313	392	101	of	of	ADP
ftr-313	392	102	the	the	DET
ftr-313	392	103	currency	currency	NOUN
ftr-313	392	104	union.76	union.76	NOUN
ftr-313	392	105	yielding	yield	VERB
ftr-313	392	106	sovereignty	sovereignty	NOUN
ftr-313	392	107	on	on	ADP
ftr-313	392	108	tax	tax	NOUN
ftr-313	392	109	matters	matter	NOUN
ftr-313	392	110	may	may	AUX
ftr-313	392	111	be	be	AUX
ftr-313	392	112	easier	easy	ADJ
ftr-313	392	113	than	than	ADP
ftr-313	392	114	on	on	ADP
ftr-313	392	115	matters	matter	NOUN
ftr-313	392	116	of	of	ADP
ftr-313	392	117	international	international	ADJ
ftr-313	392	118	borders	border	NOUN
ftr-313	392	119	,	,	PUNCT
ftr-313	392	120	human	human	ADJ
ftr-313	392	121	rights	right	NOUN
ftr-313	392	122	,	,	PUNCT
ftr-313	392	123	wealth	wealth	NOUN
ftr-313	392	124	distribution	distribution	NOUN
ftr-313	392	125	,	,	PUNCT
ftr-313	392	126	control	control	NOUN
ftr-313	392	127	of	of	ADP
ftr-313	392	128	the	the	DET
ftr-313	392	129	military,77	military,77	NOUN
ftr-313	392	130	and	and	CCONJ
ftr-313	392	131	prevention	prevention	NOUN
ftr-313	392	132	of	of	ADP
ftr-313	392	133	war	war	NOUN
ftr-313	392	134	.	.	PUNCT
ftr-313	393	1	tax	tax	NOUN
ftr-313	393	2	collection	collection	NOUN
ftr-313	393	3	is	be	AUX
ftr-313	393	4	indispensable	indispensable	ADJ
ftr-313	393	5	to	to	ADP
ftr-313	393	6	maintenance	maintenance	NOUN
ftr-313	393	7	of	of	ADP
ftr-313	393	8	governmental	governmental	ADJ
ftr-313	393	9	functions	function	NOUN
ftr-313	393	10	and	and	CCONJ
ftr-313	393	11	the	the	DET
ftr-313	393	12	preservation	preservation	NOUN
ftr-313	393	13	of	of	ADP
ftr-313	393	14	existing	exist	VERB
ftr-313	393	15	power	power	NOUN
ftr-313	393	16	concentrations	concentration	NOUN
ftr-313	393	17	.	.	PUNCT
ftr-313	394	1	technology	technology	NOUN
ftr-313	394	2	and	and	CCONJ
ftr-313	394	3	economic	economic	ADJ
ftr-313	394	4	globalization	globalization	NOUN
ftr-313	394	5	have	have	AUX
ftr-313	394	6	rendered	render	VERB
ftr-313	394	7	it	it	PRON
ftr-313	394	8	easier	easy	ADJ
ftr-313	394	9	for	for	SCONJ
ftr-313	394	10	taxpayers	taxpayer	NOUN
ftr-313	394	11	to	to	PART
ftr-313	394	12	shift	shift	VERB
ftr-313	394	13	revenue	revenue	NOUN
ftr-313	394	14	away	away	ADV
ftr-313	394	15	from	from	ADP
ftr-313	394	16	their	their	PRON
ftr-313	394	17	home	home	NOUN
ftr-313	394	18	jurisdictions	jurisdiction	NOUN
ftr-313	394	19	to	to	PART
ftr-313	394	20	diminish	diminish	VERB
ftr-313	394	21	their	their	PRON
ftr-313	394	22	tax	tax	NOUN
ftr-313	394	23	burdens	burden	NOUN
ftr-313	394	24	by	by	ADP
ftr-313	394	25	way	way	NOUN
ftr-313	394	26	of	of	ADP
ftr-313	394	27	transfer	transfer	NOUN
ftr-313	394	28	prices	price	NOUN
ftr-313	394	29	;	;	PUNCT
ftr-313	394	30	by	by	ADP
ftr-313	394	31	investments	investment	NOUN
ftr-313	394	32	through	through	ADP
ftr-313	394	33	bank	bank	NOUN
ftr-313	394	34	secrecy	secrecy	NOUN
ftr-313	394	35	jurisdictions	jurisdiction	NOUN
ftr-313	394	36	using	use	VERB
ftr-313	394	37	trusts	trust	NOUN
ftr-313	394	38	,	,	PUNCT
ftr-313	394	39	foundations	foundation	NOUN
ftr-313	394	40	,	,	PUNCT
ftr-313	394	41	or	or	CCONJ
ftr-313	394	42	local	local	ADJ
ftr-313	394	43	corporate	corporate	ADJ
ftr-313	394	44	entities	entity	NOUN
ftr-313	394	45	;	;	PUNCT
ftr-313	394	46	and	and	CCONJ
ftr-313	394	47	by	by	ADP
ftr-313	394	48	expatriation	expatriation	NOUN
ftr-313	394	49	.	.	PUNCT
ftr-313	395	1	increased	increase	VERB
ftr-313	395	2	international	international	ADJ
ftr-313	395	3	cooperation	cooperation	NOUN
ftr-313	395	4	on	on	ADP
ftr-313	395	5	tax	tax	NOUN
ftr-313	395	6	matters	matter	NOUN
ftr-313	395	7	becomes	become	VERB
ftr-313	395	8	increasingly	increasingly	ADV
ftr-313	395	9	important	important	ADJ
ftr-313	395	10	to	to	ADP
ftr-313	395	11	protecting	protect	VERB
ftr-313	395	12	the	the	DET
ftr-313	395	13	tax	tax	NOUN
ftr-313	395	14	base	base	NOUN
ftr-313	395	15	.	.	PUNCT
ftr-313	396	1	shortcomings	shortcoming	NOUN
ftr-313	396	2	in	in	ADP
ftr-313	396	3	the	the	DET
ftr-313	396	4	effectiveness	effectiveness	NOUN
ftr-313	396	5	of	of	ADP
ftr-313	396	6	international	international	ADJ
ftr-313	396	7	cooperation	cooperation	NOUN
ftr-313	396	8	provide	provide	VERB
ftr-313	396	9	impetus	impetus	NOUN
ftr-313	396	10	for	for	ADP
ftr-313	396	11	a	a	DET
ftr-313	396	12	gugit	gugit	NOUN
ftr-313	396	13	.	.	PUNCT
ftr-313	397	1	thus	thus	ADV
ftr-313	397	2	,	,	PUNCT
ftr-313	397	3	while	while	SCONJ
ftr-313	397	4	the	the	DET
ftr-313	397	5	ec	ec	PROPN
ftr-313	397	6	’s	’s	PART
ftr-313	397	7	recent	recent	ADJ
ftr-313	397	8	proposal	proposal	NOUN
ftr-313	397	9	on	on	ADP
ftr-313	397	10	a	a	DET
ftr-313	397	11	ccctb	ccctb	NOUN
ftr-313	397	12	treads	tread	NOUN
ftr-313	397	13	lightly	lightly	ADV
ftr-313	397	14	on	on	ADP
ftr-313	397	15	the	the	DET
ftr-313	397	16	issue	issue	NOUN
ftr-313	397	17	of	of	ADP
ftr-313	397	18	sovereignty,78	sovereignty,78	PROPN
ftr-313	397	19	the	the	DET
ftr-313	397	20	ep	ep	PROPN
ftr-313	397	21	’s	’s	PART
ftr-313	397	22	election	election	NOUN
ftr-313	397	23	to	to	PART
ftr-313	397	24	make	make	VERB
ftr-313	397	25	the	the	DET
ftr-313	397	26	ccctb	ccctb	NOUN
ftr-313	397	27	mandatory	mandatory	NOUN
ftr-313	397	28	is	be	AUX
ftr-313	397	29	more	more	ADV
ftr-313	397	30	realistic	realistic	ADJ
ftr-313	397	31	in	in	ADP
ftr-313	397	32	its	its	PRON
ftr-313	397	33	recognition	recognition	NOUN
ftr-313	397	34	that	that	SCONJ
ftr-313	397	35	only	only	ADV
ftr-313	397	36	mandatory	mandatory	ADJ
ftr-313	397	37	tax	tax	NOUN
ftr-313	397	38	harmonization	harmonization	NOUN
ftr-313	397	39	will	will	AUX
ftr-313	397	40	generate	generate	VERB
ftr-313	397	41	the	the	DET
ftr-313	397	42	needed	need	VERB
ftr-313	397	43	predictability	predictability	NOUN
ftr-313	397	44	and	and	CCONJ
ftr-313	397	45	commonality	commonality	NOUN
ftr-313	397	46	of	of	ADP
ftr-313	397	47	taxation	taxation	NOUN
ftr-313	397	48	within	within	ADP
ftr-313	397	49	the	the	DET
ftr-313	397	50	eu	eu	PROPN
ftr-313	397	51	and	and	CCONJ
ftr-313	397	52	prevent	prevent	VERB
ftr-313	397	53	taxpayers	taxpayer	NOUN
ftr-313	397	54	from	from	ADP
ftr-313	397	55	choosing	choose	VERB
ftr-313	397	56	the	the	DET
ftr-313	397	57	ccctb	ccctb	NOUN
ftr-313	397	58	when	when	SCONJ
ftr-313	397	59	it	it	PRON
ftr-313	397	60	is	be	AUX
ftr-313	397	61	beneficial	beneficial	ADJ
ftr-313	397	62	to	to	ADP
ftr-313	397	63	them	they	PRON
ftr-313	397	64	but	but	CCONJ
ftr-313	397	65	rejecting	reject	VERB
ftr-313	397	66	it	it	PRON
ftr-313	397	67	when	when	SCONJ
ftr-313	397	68	it	it	PRON
ftr-313	397	69	is	be	AUX
ftr-313	397	70	not.79	not.79	NOUN
ftr-313	397	71	since	since	SCONJ
ftr-313	397	72	the	the	DET
ftr-313	397	73	oecd	oecd	PROPN
ftr-313	397	74	issued	issue	VERB
ftr-313	397	75	its	its	PRON
ftr-313	397	76	initial	initial	ADJ
ftr-313	397	77	report	report	NOUN
ftr-313	397	78	on	on	ADP
ftr-313	397	79	harmful	harmful	ADJ
ftr-313	397	80	tax	tax	NOUN
ftr-313	397	81	competition,80	competition,80	NOUN
ftr-313	397	82	there	there	ADV
ftr-313	397	83	has	have	AUX
ftr-313	397	84	been	be	AUX
ftr-313	397	85	considerable	considerable	ADJ
ftr-313	397	86	and	and	CCONJ
ftr-313	397	87	steady	steady	ADJ
ftr-313	397	88	progress	progress	NOUN
ftr-313	397	89	toward	toward	ADP
ftr-313	397	90	global	global	ADJ
ftr-313	397	91	tax	tax	NOUN
ftr-313	397	92	information	information	NOUN
ftr-313	397	93	transparency.81	transparency.81	PROPN
ftr-313	397	94	the	the	DET
ftr-313	397	95	global	global	PROPN
ftr-313	397	96	forum	forum	PROPN
ftr-313	397	97	on	on	ADP
ftr-313	397	98	transparency	transparency	NOUN
ftr-313	397	99	and	and	CCONJ
ftr-313	397	100	conclusions	conclusion	NOUN
ftr-313	397	101	(	(	PUNCT
ftr-313	397	102	ec	ec	PROPN
ftr-313	397	103	)	)	PUNCT
ftr-313	397	104	no	no	INTJ
ftr-313	397	105	.	.	PUNCT
ftr-313	398	1	76/12	76/12	NUM
ftr-313	398	2	of	of	ADP
ftr-313	398	3	28/29	28/29	NUM
ftr-313	398	4	june	june	PROPN
ftr-313	398	5	2012	2012	NUM
ftr-313	398	6	,	,	PUNCT
ftr-313	398	7	http://www.consilium	http://www.consilium	NOUN
ftr-313	398	8	.	.	PUNCT
ftr-313	399	1	europa.eu/uedocs/cms_data/docs/pressdata/en/ec/131388.pdf	europa.eu/uedocs/cms_data/docs/pressdata/en/ec/131388.pdf	PROPN
ftr-313	399	2	.	.	PUNCT
ftr-313	400	1	75	75	NUM
ftr-313	400	2	.	.	PUNCT
ftr-313	401	1	global	global	ADJ
ftr-313	401	2	financial	financial	ADJ
ftr-313	401	3	stability	stability	NOUN
ftr-313	401	4	report	report	NOUN
ftr-313	401	5	:	:	PUNCT
ftr-313	401	6	mounting	mount	VERB
ftr-313	401	7	risks	risk	NOUN
ftr-313	401	8	,	,	PUNCT
ftr-313	401	9	euro	euro	NOUN
ftr-313	401	10	area	area	NOUN
ftr-313	401	11	worries	worries	AUX
ftr-313	401	12	fuel	fuel	VERB
ftr-313	401	13	financial	financial	ADJ
ftr-313	401	14	instability	instability	NOUN
ftr-313	401	15	,	,	PUNCT
ftr-313	401	16	int’l	int’l	NUM
ftr-313	401	17	monetary	monetary	ADJ
ftr-313	401	18	fund	fund	NOUN
ftr-313	401	19	(	(	PUNCT
ftr-313	401	20	oct	oct	PROPN
ftr-313	401	21	.	.	PROPN
ftr-313	401	22	10	10	NUM
ftr-313	401	23	,	,	PUNCT
ftr-313	401	24	2012	2012	NUM
ftr-313	401	25	)	)	PUNCT
ftr-313	401	26	,	,	PUNCT
ftr-313	401	27	http://www.imf.org/external/pubs/ft/survey/so/2012/new100912a.htm	http://www.imf.org/external/pubs/ft/survey/so/2012/new100912a.htm	X
ftr-313	401	28	.	.	PUNCT
ftr-313	402	1	76	76	NUM
ftr-313	402	2	.	.	PUNCT
ftr-313	403	1	greece	greece	PROPN
ftr-313	403	2	and	and	CCONJ
ftr-313	403	3	spain	spain	PROPN
ftr-313	403	4	have	have	AUX
ftr-313	403	5	called	call	VERB
ftr-313	403	6	on	on	ADP
ftr-313	403	7	the	the	DET
ftr-313	403	8	european	european	PROPN
ftr-313	403	9	central	central	PROPN
ftr-313	403	10	bank	bank	PROPN
ftr-313	403	11	for	for	ADP
ftr-313	403	12	assistance	assistance	NOUN
ftr-313	403	13	with	with	ADP
ftr-313	403	14	their	their	PRON
ftr-313	403	15	national	national	ADJ
ftr-313	403	16	debt	debt	NOUN
ftr-313	403	17	.	.	PUNCT
ftr-313	404	1	in	in	ADP
ftr-313	404	2	greece	greece	PROPN
ftr-313	404	3	,	,	PUNCT
ftr-313	404	4	serious	serious	ADJ
ftr-313	404	5	political	political	ADJ
ftr-313	404	6	discussion	discussion	NOUN
ftr-313	404	7	of	of	ADP
ftr-313	404	8	possible	possible	ADJ
ftr-313	404	9	withdrawal	withdrawal	NOUN
ftr-313	404	10	from	from	ADP
ftr-313	404	11	the	the	DET
ftr-313	404	12	euro	euro	NOUN
ftr-313	404	13	currency	currency	NOUN
ftr-313	404	14	and	and	CCONJ
ftr-313	404	15	return	return	VERB
ftr-313	404	16	to	to	ADP
ftr-313	404	17	the	the	DET
ftr-313	404	18	drachma	drachma	NOUN
ftr-313	404	19	ensued	ensue	VERB
ftr-313	404	20	,	,	PUNCT
ftr-313	404	21	but	but	CCONJ
ftr-313	404	22	elections	election	NOUN
ftr-313	404	23	resulted	result	VERB
ftr-313	404	24	in	in	ADP
ftr-313	404	25	greece	greece	PROPN
ftr-313	404	26	’s	’s	PART
ftr-313	404	27	decision	decision	NOUN
ftr-313	404	28	to	to	PART
ftr-313	404	29	remain	remain	VERB
ftr-313	404	30	in	in	ADP
ftr-313	404	31	the	the	DET
ftr-313	404	32	currency	currency	NOUN
ftr-313	404	33	union	union	NOUN
ftr-313	404	34	.	.	PUNCT
ftr-313	405	1	see	see	VERB
ftr-313	405	2	rachel	rachel	PROPN
ftr-313	405	3	donadio	donadio	PROPN
ftr-313	405	4	,	,	PUNCT
ftr-313	405	5	supporters	supporter	NOUN
ftr-313	405	6	of	of	ADP
ftr-313	405	7	bailout	bailout	NOUN
ftr-313	405	8	claim	claim	NOUN
ftr-313	405	9	victory	victory	NOUN
ftr-313	405	10	in	in	ADP
ftr-313	405	11	greek	greek	ADJ
ftr-313	405	12	election	election	NOUN
ftr-313	405	13	,	,	PUNCT
ftr-313	405	14	n.y	n.y	PROPN
ftr-313	405	15	.	.	PROPN
ftr-313	405	16	times	times	PROPN
ftr-313	405	17	(	(	PUNCT
ftr-313	405	18	june	june	PROPN
ftr-313	405	19	17	17	NUM
ftr-313	405	20	,	,	PUNCT
ftr-313	405	21	2012	2012	NUM
ftr-313	405	22	)	)	PUNCT
ftr-313	405	23	,	,	PUNCT
ftr-313	405	24	http://www.nytimes.com/2012/06/18/world/europe/greekelections.html?pagewanted=all	http://www.nytimes.com/2012/06/18/world/europe/greekelections.html?pagewanted=all	NOUN
ftr-313	405	25	.	.	PUNCT
ftr-313	406	1	77	77	NUM
ftr-313	406	2	.	.	PUNCT
ftr-313	407	1	with	with	ADP
ftr-313	407	2	some	some	DET
ftr-313	407	3	regularity	regularity	NOUN
ftr-313	407	4	,	,	PUNCT
ftr-313	407	5	nations	nation	NOUN
ftr-313	407	6	even	even	ADV
ftr-313	407	7	put	put	VERB
ftr-313	407	8	their	their	PRON
ftr-313	407	9	troops	troop	NOUN
ftr-313	407	10	under	under	ADP
ftr-313	407	11	the	the	DET
ftr-313	407	12	control	control	NOUN
ftr-313	407	13	of	of	ADP
ftr-313	407	14	foreign	foreign	ADJ
ftr-313	407	15	military	military	ADJ
ftr-313	407	16	commanders	commander	NOUN
ftr-313	407	17	through	through	ADP
ftr-313	407	18	various	various	ADJ
ftr-313	407	19	alliances	alliance	NOUN
ftr-313	407	20	including	include	VERB
ftr-313	407	21	nato	nato	PROPN
ftr-313	407	22	and	and	CCONJ
ftr-313	407	23	un	un	PROPN
ftr-313	407	24	peacekeeping	peacekeeping	NOUN
ftr-313	407	25	missions	mission	NOUN
ftr-313	407	26	.	.	PUNCT
ftr-313	408	1	78	78	NUM
ftr-313	408	2	.	.	PUNCT
ftr-313	409	1	see	see	VERB
ftr-313	409	2	ccctb	ccctb	NOUN
ftr-313	409	3	proposal	proposal	NOUN
ftr-313	409	4	,	,	PUNCT
ftr-313	409	5	supra	supra	PROPN
ftr-313	409	6	note	note	PROPN
ftr-313	409	7	37	37	NUM
ftr-313	409	8	,	,	PUNCT
ftr-313	409	9	explanatory	explanatory	ADJ
ftr-313	409	10	memorandum	memorandum	NOUN
ftr-313	409	11	,	,	PUNCT
ftr-313	409	12	pt	pt	PROPN
ftr-313	409	13	.	.	PROPN
ftr-313	409	14	3	3	NUM
ftr-313	409	15	,	,	PUNCT
ftr-313	409	16	at	at	ADP
ftr-313	409	17	9–10	9–10	NOUN
ftr-313	409	18	(	(	PUNCT
ftr-313	409	19	addressing	address	VERB
ftr-313	409	20	subsidiarity	subsidiarity	NOUN
ftr-313	409	21	and	and	CCONJ
ftr-313	409	22	proportionality	proportionality	NOUN
ftr-313	409	23	in	in	ADP
ftr-313	409	24	the	the	DET
ftr-313	409	25	context	context	NOUN
ftr-313	409	26	of	of	ADP
ftr-313	409	27	voluntary	voluntary	ADJ
ftr-313	409	28	participation	participation	NOUN
ftr-313	409	29	in	in	ADP
ftr-313	409	30	the	the	DET
ftr-313	409	31	ccctb	ccctb	NOUN
ftr-313	409	32	)	)	PUNCT
ftr-313	409	33	.	.	PUNCT
ftr-313	410	1	79	79	NUM
ftr-313	410	2	.	.	PUNCT
ftr-313	411	1	see	see	VERB
ftr-313	411	2	ep	ep	NOUN
ftr-313	411	3	ccctb	ccctb	NOUN
ftr-313	411	4	resolution	resolution	NOUN
ftr-313	411	5	,	,	PUNCT
ftr-313	411	6	supra	supra	PROPN
ftr-313	411	7	note	note	NOUN
ftr-313	411	8	38	38	NUM
ftr-313	411	9	.	.	PUNCT
ftr-313	412	1	80	80	NUM
ftr-313	412	2	.	.	PUNCT
ftr-313	413	1	oecd	oecd	PROPN
ftr-313	413	2	,	,	PUNCT
ftr-313	413	3	harmful	harmful	ADJ
ftr-313	413	4	tax	tax	NOUN
ftr-313	413	5	competition	competition	NOUN
ftr-313	413	6	,	,	PUNCT
ftr-313	413	7	supra	supra	PROPN
ftr-313	413	8	note	note	NOUN
ftr-313	413	9	8	8	NUM
ftr-313	413	10	.	.	NOUN
ftr-313	413	11	81	81	NUM
ftr-313	413	12	.	.	PUNCT
ftr-313	414	1	or	or	CCONJ
ftr-313	414	2	,	,	PUNCT
ftr-313	414	3	from	from	ADP
ftr-313	414	4	the	the	DET
ftr-313	414	5	information	information	NOUN
ftr-313	414	6	-	-	PUNCT
ftr-313	414	7	sharing	share	VERB
ftr-313	414	8	opponents	opponent	NOUN
ftr-313	414	9	’	'	PUNCT
ftr-313	414	10	perspective	perspective	NOUN
ftr-313	414	11	,	,	PUNCT
ftr-313	414	12	considerable	considerable	ADJ
ftr-313	414	13	erosion	erosion	NOUN
ftr-313	414	14	of	of	ADP
ftr-313	414	15	their	their	PRON
ftr-313	414	16	privacy	privacy	NOUN
ftr-313	414	17	.	.	PUNCT
ftr-313	415	1	380	380	NUM
ftr-313	415	2	florida	florida	PROPN
ftr-313	415	3	tax	tax	NOUN
ftr-313	415	4	review	review	NOUN
ftr-313	415	5	[	[	X
ftr-313	415	6	vol	vol	NOUN
ftr-313	415	7	.	.	PUNCT
ftr-313	416	1	14:9	14:9	NUM
ftr-313	416	2	exchange	exchange	NOUN
ftr-313	416	3	of	of	ADP
ftr-313	416	4	information	information	NOUN
ftr-313	416	5	for	for	ADP
ftr-313	416	6	tax	tax	NOUN
ftr-313	416	7	purposes	purpose	NOUN
ftr-313	416	8	(	(	PUNCT
ftr-313	416	9	the	the	DET
ftr-313	416	10	global	global	PROPN
ftr-313	416	11	forum	forum	PROPN
ftr-313	416	12	)	)	PUNCT
ftr-313	416	13	currently	currently	ADV
ftr-313	416	14	has	have	VERB
ftr-313	416	15	118	118	NUM
ftr-313	416	16	member	member	NOUN
ftr-313	416	17	jurisdictions,82	jurisdictions,82	PROPN
ftr-313	416	18	including	include	VERB
ftr-313	416	19	bank	bank	NOUN
ftr-313	416	20	privacy	privacy	NOUN
ftr-313	416	21	jurisdictions	jurisdiction	NOUN
ftr-313	416	22	such	such	ADJ
ftr-313	416	23	as	as	ADP
ftr-313	416	24	switzerland	switzerland	PROPN
ftr-313	416	25	,	,	PUNCT
ftr-313	416	26	liechtenstein,83	liechtenstein,83	NOUN
ftr-313	416	27	and	and	CCONJ
ftr-313	416	28	luxembourg	luxembourg	PROPN
ftr-313	416	29	,	,	PUNCT
ftr-313	416	30	plus	plus	CCONJ
ftr-313	416	31	the	the	DET
ftr-313	416	32	eu	eu	PROPN
ftr-313	416	33	and	and	CCONJ
ftr-313	416	34	twelve	twelve	NUM
ftr-313	416	35	observers.84	observers.84	NOUN
ftr-313	416	36	among	among	ADP
ftr-313	416	37	the	the	DET
ftr-313	416	38	observers	observer	NOUN
ftr-313	416	39	are	be	AUX
ftr-313	416	40	international	international	ADJ
ftr-313	416	41	fiscal	fiscal	ADJ
ftr-313	416	42	institutions	institution	NOUN
ftr-313	416	43	such	such	ADJ
ftr-313	416	44	as	as	ADP
ftr-313	416	45	the	the	DET
ftr-313	416	46	world	world	PROPN
ftr-313	416	47	bank	bank	PROPN
ftr-313	416	48	,	,	PUNCT
ftr-313	416	49	the	the	DET
ftr-313	416	50	international	international	ADJ
ftr-313	416	51	monetary	monetary	ADJ
ftr-313	416	52	fund	fund	NOUN
ftr-313	416	53	,	,	PUNCT
ftr-313	416	54	and	and	CCONJ
ftr-313	416	55	the	the	DET
ftr-313	416	56	asian	asian	PROPN
ftr-313	416	57	development	development	PROPN
ftr-313	416	58	bank	bank	PROPN
ftr-313	416	59	,	,	PUNCT
ftr-313	416	60	but	but	CCONJ
ftr-313	416	61	the	the	DET
ftr-313	416	62	united	united	PROPN
ftr-313	416	63	nations	nations	PROPN
ftr-313	416	64	also	also	ADV
ftr-313	416	65	is	be	AUX
ftr-313	416	66	an	an	DET
ftr-313	416	67	observer	observer	NOUN
ftr-313	416	68	.	.	PUNCT
ftr-313	417	1	the	the	DET
ftr-313	417	2	global	global	PROPN
ftr-313	417	3	forum	forum	PROPN
ftr-313	417	4	has	have	AUX
ftr-313	417	5	conducted	conduct	VERB
ftr-313	417	6	more	more	ADJ
ftr-313	417	7	than	than	ADP
ftr-313	417	8	seventy	seventy	NUM
ftr-313	417	9	-	-	PUNCT
ftr-313	417	10	nine	nine	NUM
ftr-313	417	11	peer	peer	NOUN
ftr-313	417	12	reviews	review	NOUN
ftr-313	417	13	of	of	ADP
ftr-313	417	14	various	various	ADJ
ftr-313	417	15	jurisdictions	jurisdiction	NOUN
ftr-313	417	16	for	for	ADP
ftr-313	417	17	transparency	transparency	NOUN
ftr-313	417	18	and	and	CCONJ
ftr-313	417	19	exchange	exchange	NOUN
ftr-313	417	20	of	of	ADP
ftr-313	417	21	tax	tax	NOUN
ftr-313	417	22	information.85	information.85	PROPN
ftr-313	417	23	the	the	DET
ftr-313	417	24	reviews	review	NOUN
ftr-313	417	25	have	have	VERB
ftr-313	417	26	multiple	multiple	ADJ
ftr-313	417	27	stages	stage	NOUN
ftr-313	417	28	.	.	PUNCT
ftr-313	418	1	the	the	DET
ftr-313	418	2	2012	2012	NUM
ftr-313	418	3	report	report	NOUN
ftr-313	418	4	describes	describe	VERB
ftr-313	418	5	the	the	DET
ftr-313	418	6	review	review	NOUN
ftr-313	418	7	process	process	NOUN
ftr-313	418	8	:	:	PUNCT
ftr-313	418	9	the	the	DET
ftr-313	418	10	peer	peer	NOUN
ftr-313	418	11	review	review	NOUN
ftr-313	418	12	process	process	NOUN
ftr-313	418	13	examines	examine	VERB
ftr-313	418	14	the	the	DET
ftr-313	418	15	legal	legal	ADJ
ftr-313	418	16	and	and	CCONJ
ftr-313	418	17	regulatory	regulatory	ADJ
ftr-313	418	18	framework	framework	NOUN
ftr-313	418	19	of	of	ADP
ftr-313	418	20	member	member	NOUN
ftr-313	418	21	jurisdictions	jurisdiction	NOUN
ftr-313	418	22	(	(	PUNCT
ftr-313	418	23	phase	phase	NOUN
ftr-313	418	24	1	1	NUM
ftr-313	418	25	reviews	review	NOUN
ftr-313	418	26	)	)	PUNCT
ftr-313	418	27	and	and	CCONJ
ftr-313	418	28	the	the	DET
ftr-313	418	29	actual	actual	ADJ
ftr-313	418	30	implementation	implementation	NOUN
ftr-313	418	31	of	of	ADP
ftr-313	418	32	the	the	DET
ftr-313	418	33	international	international	ADJ
ftr-313	418	34	standard	standard	NOUN
ftr-313	418	35	of	of	ADP
ftr-313	418	36	transparency	transparency	NOUN
ftr-313	418	37	and	and	CCONJ
ftr-313	418	38	exchange	exchange	NOUN
ftr-313	418	39	of	of	ADP
ftr-313	418	40	information	information	NOUN
ftr-313	418	41	in	in	ADP
ftr-313	418	42	practice	practice	NOUN
ftr-313	418	43	(	(	PUNCT
ftr-313	418	44	phase	phase	NOUN
ftr-313	418	45	2	2	NUM
ftr-313	418	46	reviews	review	NOUN
ftr-313	418	47	)	)	PUNCT
ftr-313	418	48	.	.	PUNCT
ftr-313	419	1	the	the	DET
ftr-313	419	2	review	review	NOUN
ftr-313	419	3	outputs	output	NOUN
ftr-313	419	4	include	include	VERB
ftr-313	419	5	determinations	determination	NOUN
ftr-313	419	6	regarding	regard	VERB
ftr-313	419	7	the	the	DET
ftr-313	419	8	availability	availability	NOUN
ftr-313	419	9	of	of	ADP
ftr-313	419	10	any	any	DET
ftr-313	419	11	relevant	relevant	ADJ
ftr-313	419	12	information	information	NOUN
ftr-313	419	13	in	in	ADP
ftr-313	419	14	tax	tax	NOUN
ftr-313	419	15	matters	matter	NOUN
ftr-313	419	16	(	(	PUNCT
ftr-313	419	17	ownership	ownership	NOUN
ftr-313	419	18	,	,	PUNCT
ftr-313	419	19	accounting	accounting	NOUN
ftr-313	419	20	or	or	CCONJ
ftr-313	419	21	bank	bank	NOUN
ftr-313	419	22	information	information	NOUN
ftr-313	419	23	)	)	PUNCT
ftr-313	419	24	,	,	PUNCT
ftr-313	419	25	the	the	DET
ftr-313	419	26	appropriate	appropriate	ADJ
ftr-313	419	27	power	power	NOUN
ftr-313	419	28	of	of	ADP
ftr-313	419	29	the	the	DET
ftr-313	419	30	administration	administration	NOUN
ftr-313	419	31	to	to	PART
ftr-313	419	32	access	access	VERB
ftr-313	419	33	the	the	DET
ftr-313	419	34	information	information	NOUN
ftr-313	419	35	and	and	CCONJ
ftr-313	419	36	the	the	DET
ftr-313	419	37	administration	administration	NOUN
ftr-313	419	38	’s	’s	PART
ftr-313	419	39	capacity	capacity	NOUN
ftr-313	419	40	to	to	PART
ftr-313	419	41	deliver	deliver	VERB
ftr-313	419	42	this	this	DET
ftr-313	419	43	information	information	NOUN
ftr-313	419	44	to	to	ADP
ftr-313	419	45	any	any	DET
ftr-313	419	46	partner	partner	NOUN
ftr-313	419	47	which	which	PRON
ftr-313	419	48	requests	request	VERB
ftr-313	419	49	it.86	it.86	VERB
ftr-313	419	50	underlying	underlie	VERB
ftr-313	419	51	the	the	DET
ftr-313	419	52	progress	progress	NOUN
ftr-313	419	53	report	report	NOUN
ftr-313	419	54	is	be	AUX
ftr-313	419	55	an	an	DET
ftr-313	419	56	assumption	assumption	NOUN
ftr-313	419	57	that	that	SCONJ
ftr-313	419	58	tax	tax	NOUN
ftr-313	419	59	transparency	transparency	NOUN
ftr-313	419	60	and	and	CCONJ
ftr-313	419	61	exchange	exchange	NOUN
ftr-313	419	62	of	of	ADP
ftr-313	419	63	information	information	NOUN
ftr-313	419	64	has	have	AUX
ftr-313	419	65	become	become	VERB
ftr-313	419	66	an	an	DET
ftr-313	419	67	internationally	internationally	ADV
ftr-313	419	68	accepted	accept	VERB
ftr-313	419	69	objective	objective	NOUN
ftr-313	419	70	.	.	PUNCT
ftr-313	420	1	members	member	NOUN
ftr-313	420	2	of	of	ADP
ftr-313	420	3	the	the	DET
ftr-313	420	4	global	global	PROPN
ftr-313	420	5	forum	forum	PROPN
ftr-313	420	6	strive	strive	VERB
ftr-313	420	7	to	to	PART
ftr-313	420	8	overcome	overcome	VERB
ftr-313	420	9	internal	internal	ADJ
ftr-313	420	10	barriers	barrier	NOUN
ftr-313	420	11	to	to	ADP
ftr-313	420	12	transparency	transparency	NOUN
ftr-313	420	13	and	and	CCONJ
ftr-313	420	14	exchange	exchange	NOUN
ftr-313	420	15	of	of	ADP
ftr-313	420	16	information	information	NOUN
ftr-313	420	17	and	and	CCONJ
ftr-313	420	18	no	no	ADV
ftr-313	420	19	longer	long	ADV
ftr-313	420	20	view	view	VERB
ftr-313	420	21	transparency	transparency	NOUN
ftr-313	420	22	and	and	CCONJ
ftr-313	420	23	exchange	exchange	NOUN
ftr-313	420	24	of	of	ADP
ftr-313	420	25	information	information	NOUN
ftr-313	420	26	to	to	PART
ftr-313	420	27	be	be	AUX
ftr-313	420	28	unacceptable	unacceptable	ADJ
ftr-313	420	29	compromises	compromise	NOUN
ftr-313	420	30	of	of	ADP
ftr-313	420	31	national	national	ADJ
ftr-313	420	32	sovereignty	sovereignty	NOUN
ftr-313	420	33	.	.	PUNCT
ftr-313	421	1	needless	needless	ADJ
ftr-313	421	2	to	to	PART
ftr-313	421	3	say	say	VERB
ftr-313	421	4	,	,	PUNCT
ftr-313	421	5	implementation	implementation	NOUN
ftr-313	421	6	of	of	ADP
ftr-313	421	7	information	information	NOUN
ftr-313	421	8	sharing	sharing	NOUN
ftr-313	421	9	lags	lag	VERB
ftr-313	421	10	well	well	ADV
ftr-313	421	11	behind	behind	ADP
ftr-313	421	12	execution	execution	NOUN
ftr-313	421	13	of	of	ADP
ftr-313	421	14	information	information	NOUN
ftr-313	421	15	sharing	sharing	NOUN
ftr-313	421	16	and	and	CCONJ
ftr-313	421	17	transparency	transparency	NOUN
ftr-313	421	18	agreements.87	agreements.87	PROPN
ftr-313	421	19	82	82	NUM
ftr-313	421	20	.	.	PUNCT
ftr-313	422	1	the	the	DET
ftr-313	422	2	global	global	ADJ
ftr-313	422	3	forum	forum	PROPN
ftr-313	422	4	on	on	ADP
ftr-313	422	5	tax	tax	NOUN
ftr-313	422	6	transparency	transparency	NOUN
ftr-313	422	7	welcomes	welcome	VERB
ftr-313	422	8	romania	romania	PROPN
ftr-313	422	9	as	as	ADP
ftr-313	422	10	new	new	ADJ
ftr-313	422	11	member	member	NOUN
ftr-313	422	12	,	,	PUNCT
ftr-313	422	13	oecd	oecd	PROPN
ftr-313	422	14	(	(	PUNCT
ftr-313	422	15	jan	jan	PROPN
ftr-313	422	16	.	.	PROPN
ftr-313	422	17	23	23	NUM
ftr-313	422	18	,	,	PUNCT
ftr-313	422	19	2013	2013	NUM
ftr-313	422	20	)	)	PUNCT
ftr-313	422	21	,	,	PUNCT
ftr-313	422	22	http://www.oecd.org/tax/transparency/	http://www.oecd.org/tax/transparency/	X
ftr-313	422	23	theglobalforumontaxtransparencywelcomesromaniaasnewmember.htm	theglobalforumontaxtransparencywelcomesromaniaasnewmember.htm	X
ftr-313	422	24	.	.	PROPN
ftr-313	422	25	83	83	NUM
ftr-313	422	26	.	.	PUNCT
ftr-313	423	1	see	see	VERB
ftr-313	423	2	,	,	PUNCT
ftr-313	423	3	e.g.	e.g.	ADV
ftr-313	423	4	,	,	PUNCT
ftr-313	423	5	larry	larry	PROPN
ftr-313	423	6	r.	r.	PROPN
ftr-313	423	7	kemm	kemm	PROPN
ftr-313	423	8	,	,	PUNCT
ftr-313	423	9	william	william	PROPN
ftr-313	423	10	m.	m.	PROPN
ftr-313	423	11	sharp	sharp	PROPN
ftr-313	423	12	sr	sr	PROPN
ftr-313	423	13	.	.	PROPN
ftr-313	423	14	&	&	CCONJ
ftr-313	423	15	william	william	PROPN
ftr-313	423	16	t.	t.	PROPN
ftr-313	423	17	harrison	harrison	PROPN
ftr-313	423	18	iii	iii	PROPN
ftr-313	423	19	,	,	PUNCT
ftr-313	423	20	liechtenstein	liechtenstein	PROPN
ftr-313	423	21	and	and	CCONJ
ftr-313	423	22	the	the	DET
ftr-313	423	23	u.s	u.s	PROPN
ftr-313	423	24	.	.	PROPN
ftr-313	423	25	:	:	PUNCT
ftr-313	424	1	the	the	DET
ftr-313	424	2	long	long	ADJ
ftr-313	424	3	road	road	NOUN
ftr-313	424	4	to	to	ADP
ftr-313	424	5	full	full	ADJ
ftr-313	424	6	disclosure	disclosure	NOUN
ftr-313	424	7	,	,	PUNCT
ftr-313	424	8	67	67	NUM
ftr-313	424	9	tax	tax	NOUN
ftr-313	424	10	notes	note	NOUN
ftr-313	424	11	int’l	int’l	X
ftr-313	424	12	355	355	NUM
ftr-313	424	13	(	(	PUNCT
ftr-313	424	14	july	july	PROPN
ftr-313	424	15	23	23	NUM
ftr-313	424	16	,	,	PUNCT
ftr-313	424	17	2012	2012	NUM
ftr-313	424	18	)	)	PUNCT
ftr-313	424	19	(	(	PUNCT
ftr-313	424	20	discussing	discuss	VERB
ftr-313	424	21	the	the	DET
ftr-313	424	22	tiea	tiea	NOUN
ftr-313	424	23	between	between	ADP
ftr-313	424	24	liechtenstein	liechtenstein	PROPN
ftr-313	424	25	and	and	CCONJ
ftr-313	424	26	the	the	DET
ftr-313	424	27	u.s	u.s	PROPN
ftr-313	424	28	.	.	PROPN
ftr-313	424	29	and	and	CCONJ
ftr-313	424	30	the	the	DET
ftr-313	424	31	change	change	NOUN
ftr-313	424	32	in	in	ADP
ftr-313	424	33	liechtenstein	liechtenstein	PROPN
ftr-313	424	34	law	law	PROPN
ftr-313	424	35	expanding	expand	VERB
ftr-313	424	36	the	the	DET
ftr-313	424	37	scope	scope	NOUN
ftr-313	424	38	of	of	ADP
ftr-313	424	39	information	information	NOUN
ftr-313	424	40	available	available	ADJ
ftr-313	424	41	under	under	ADP
ftr-313	424	42	tieas	tiea	NOUN
ftr-313	424	43	)	)	PUNCT
ftr-313	424	44	.	.	PUNCT
ftr-313	425	1	84	84	NUM
ftr-313	425	2	.	.	PUNCT
ftr-313	426	1	oecd	oecd	PROPN
ftr-313	426	2	,	,	PUNCT
ftr-313	426	3	progress	progress	NOUN
ftr-313	426	4	report	report	NOUN
ftr-313	426	5	,	,	PUNCT
ftr-313	426	6	supra	supra	PROPN
ftr-313	426	7	note	note	NOUN
ftr-313	426	8	39	39	NUM
ftr-313	426	9	,	,	PUNCT
ftr-313	426	10	at	at	ADP
ftr-313	426	11	32	32	NUM
ftr-313	426	12	(	(	PUNCT
ftr-313	426	13	the	the	DET
ftr-313	426	14	report	report	NOUN
ftr-313	426	15	uses	use	VERB
ftr-313	426	16	the	the	DET
ftr-313	426	17	number	number	NOUN
ftr-313	426	18	109	109	NUM
ftr-313	426	19	)	)	PUNCT
ftr-313	426	20	.	.	PUNCT
ftr-313	427	1	the	the	DET
ftr-313	427	2	list	list	NOUN
ftr-313	427	3	of	of	ADP
ftr-313	427	4	members	member	NOUN
ftr-313	427	5	appears	appear	VERB
ftr-313	427	6	in	in	ADP
ftr-313	427	7	annex	annex	NOUN
ftr-313	427	8	4	4	NUM
ftr-313	427	9	to	to	ADP
ftr-313	427	10	the	the	DET
ftr-313	427	11	report	report	NOUN
ftr-313	427	12	at	at	ADP
ftr-313	427	13	61–64	61–64	PROPN
ftr-313	427	14	.	.	PUNCT
ftr-313	427	15	85	85	NUM
ftr-313	427	16	.	.	PUNCT
ftr-313	428	1	i	i	PRON
ftr-313	428	2	d.	d.	PROPN
ftr-313	428	3	at	at	ADP
ftr-313	428	4	32	32	NUM
ftr-313	428	5	.	.	PUNCT
ftr-313	428	6	86	86	NUM
ftr-313	428	7	.	.	PUNCT
ftr-313	429	1	i	i	PRON
ftr-313	429	2	d.	d.	PROPN
ftr-313	429	3	at	at	ADP
ftr-313	429	4	32–33	32–33	NUM
ftr-313	429	5	.	.	PUNCT
ftr-313	430	1	the	the	DET
ftr-313	430	2	report	report	NOUN
ftr-313	430	3	further	far	ADV
ftr-313	430	4	refers	refer	VERB
ftr-313	430	5	to	to	ADP
ftr-313	430	6	ten	ten	NUM
ftr-313	430	7	criteria	criterion	NOUN
ftr-313	430	8	of	of	ADP
ftr-313	430	9	transparency	transparency	NOUN
ftr-313	430	10	and	and	CCONJ
ftr-313	430	11	information	information	NOUN
ftr-313	430	12	exchange	exchange	NOUN
ftr-313	430	13	and	and	CCONJ
ftr-313	430	14	lists	list	VERB
ftr-313	430	15	them	they	PRON
ftr-313	430	16	in	in	ADP
ftr-313	430	17	annex	annex	NOUN
ftr-313	430	18	1	1	NUM
ftr-313	430	19	at	at	ADP
ftr-313	430	20	50	50	NUM
ftr-313	430	21	.	.	PUNCT
ftr-313	431	1	87	87	NUM
ftr-313	431	2	.	.	PUNCT
ftr-313	432	1	i	i	PRON
ftr-313	432	2	d.	d.	PROPN
ftr-313	432	3	at	at	ADP
ftr-313	432	4	51–56	51–56	NUM
ftr-313	432	5	(	(	PUNCT
ftr-313	432	6	annex	annex	NOUN
ftr-313	432	7	2	2	NUM
ftr-313	432	8	,	,	PUNCT
ftr-313	432	9	especially	especially	ADV
ftr-313	432	10	column	column	NOUN
ftr-313	432	11	c5	c5	PROPN
ftr-313	432	12	assessing	assess	VERB
ftr-313	432	13	timeliness	timeliness	NOUN
ftr-313	432	14	of	of	ADP
ftr-313	432	15	exchange	exchange	NOUN
ftr-313	432	16	of	of	ADP
ftr-313	432	17	information	information	NOUN
ftr-313	432	18	)	)	PUNCT
ftr-313	432	19	.	.	PUNCT
ftr-313	433	1	annex	annex	VERB
ftr-313	433	2	2	2	NUM
ftr-313	433	3	displays	display	NOUN
ftr-313	433	4	in	in	ADP
ftr-313	433	5	columnar	columnar	ADJ
ftr-313	433	6	form	form	NOUN
ftr-313	433	7	the	the	DET
ftr-313	433	8	results	result	NOUN
ftr-313	433	9	of	of	ADP
ftr-313	433	10	the	the	DET
ftr-313	433	11	phase	phase	NOUN
ftr-313	433	12	1	1	NUM
ftr-313	433	13	assessments	assessment	NOUN
ftr-313	433	14	of	of	ADP
ftr-313	433	15	transparency	transparency	NOUN
ftr-313	433	16	and	and	CCONJ
ftr-313	433	17	exchange	exchange	NOUN
ftr-313	433	18	of	of	ADP
ftr-313	433	19	information	information	NOUN
ftr-313	433	20	.	.	PUNCT
ftr-313	434	1	the	the	DET
ftr-313	434	2	report	report	NOUN
ftr-313	434	3	does	do	VERB
ftr-313	434	4	2013	2013	NUM
ftr-313	434	5	]	]	PUNCT
ftr-313	434	6	utopian	utopian	ADJ
ftr-313	434	7	visions	vision	NOUN
ftr-313	434	8	toward	toward	ADP
ftr-313	434	9	a	a	DET
ftr-313	434	10	grand	grand	ADJ
ftr-313	434	11	unified	unified	ADJ
ftr-313	434	12	global	global	ADJ
ftr-313	434	13	income	income	NOUN
ftr-313	434	14	tax	tax	NOUN
ftr-313	434	15	381	381	NUM
ftr-313	434	16	a	a	DET
ftr-313	434	17	recent	recent	ADJ
ftr-313	434	18	(	(	PUNCT
ftr-313	434	19	and	and	CCONJ
ftr-313	434	20	politically	politically	ADV
ftr-313	434	21	charged	charge	VERB
ftr-313	434	22	report	report	NOUN
ftr-313	434	23	)	)	PUNCT
ftr-313	434	24	pegs	peg	VERB
ftr-313	434	25	the	the	DET
ftr-313	434	26	amount	amount	NOUN
ftr-313	434	27	of	of	ADP
ftr-313	434	28	net	net	ADJ
ftr-313	434	29	financial	financial	ADJ
ftr-313	434	30	assets	asset	NOUN
ftr-313	434	31	that	that	PRON
ftr-313	434	32	wealthy	wealthy	ADJ
ftr-313	434	33	individuals	individual	NOUN
ftr-313	434	34	secrete	secrete	VERB
ftr-313	434	35	in	in	ADP
ftr-313	434	36	tax	tax	NOUN
ftr-313	434	37	havens	haven	NOUN
ftr-313	434	38	at	at	ADP
ftr-313	434	39	twenty	twenty	NUM
ftr-313	434	40	-	-	PUNCT
ftr-313	434	41	one	one	NUM
ftr-313	434	42	to	to	PART
ftr-313	434	43	thirtytwo	thirtytwo	VERB
ftr-313	434	44	trillion	trillion	NUM
ftr-313	434	45	dollars	dollar	NOUN
ftr-313	434	46	,	,	PUNCT
ftr-313	434	47	yielding	yield	VERB
ftr-313	434	48	a	a	DET
ftr-313	434	49	loss	loss	NOUN
ftr-313	434	50	in	in	ADP
ftr-313	434	51	tax	tax	NOUN
ftr-313	434	52	revenue	revenue	NOUN
ftr-313	434	53	of	of	ADP
ftr-313	434	54	190	190	NUM
ftr-313	434	55	to	to	PART
ftr-313	434	56	280	280	NUM
ftr-313	434	57	billion	billion	NUM
ftr-313	434	58	dollars	dollar	NOUN
ftr-313	434	59	each	each	DET
ftr-313	434	60	year.88	year.88	ADJ
ftr-313	434	61	tax	tax	NOUN
ftr-313	434	62	information	information	NOUN
ftr-313	434	63	exchange	exchange	NOUN
ftr-313	434	64	agreements	agreement	NOUN
ftr-313	434	65	(	(	PUNCT
ftr-313	434	66	tieas	tieas	PROPN
ftr-313	434	67	)	)	PUNCT
ftr-313	434	68	allow	allow	VERB
ftr-313	434	69	the	the	DET
ftr-313	434	70	taxing	tax	VERB
ftr-313	434	71	authorities	authority	NOUN
ftr-313	434	72	in	in	ADP
ftr-313	434	73	one	one	NUM
ftr-313	434	74	country	country	NOUN
ftr-313	434	75	to	to	PART
ftr-313	434	76	access	access	VERB
ftr-313	434	77	information	information	NOUN
ftr-313	434	78	that	that	SCONJ
ftr-313	434	79	another	another	DET
ftr-313	434	80	country	country	NOUN
ftr-313	434	81	has	have	AUX
ftr-313	434	82	collected	collect	VERB
ftr-313	434	83	or	or	CCONJ
ftr-313	434	84	has	have	VERB
ftr-313	434	85	the	the	DET
ftr-313	434	86	power	power	NOUN
ftr-313	434	87	to	to	PART
ftr-313	434	88	collect	collect	VERB
ftr-313	434	89	in	in	ADP
ftr-313	434	90	the	the	DET
ftr-313	434	91	administration	administration	NOUN
ftr-313	434	92	of	of	ADP
ftr-313	434	93	its	its	PRON
ftr-313	434	94	domestic	domestic	ADJ
ftr-313	434	95	tax	tax	NOUN
ftr-313	434	96	laws.89	laws.89	ADJ
ftr-313	434	97	tieas	tiea	NOUN
ftr-313	434	98	generally	generally	ADV
ftr-313	434	99	govern	govern	VERB
ftr-313	434	100	information	information	NOUN
ftr-313	434	101	concerning	concern	VERB
ftr-313	434	102	taxpayers	taxpayer	NOUN
ftr-313	434	103	and	and	CCONJ
ftr-313	434	104	transactions	transaction	NOUN
ftr-313	434	105	that	that	PRON
ftr-313	434	106	may	may	AUX
ftr-313	434	107	impact	impact	VERB
ftr-313	434	108	the	the	DET
ftr-313	434	109	assessment	assessment	NOUN
ftr-313	434	110	and	and	CCONJ
ftr-313	434	111	collection	collection	NOUN
ftr-313	434	112	of	of	ADP
ftr-313	434	113	taxes	taxis	NOUN
ftr-313	434	114	in	in	ADP
ftr-313	434	115	a	a	DET
ftr-313	434	116	second	second	ADJ
ftr-313	434	117	country	country	NOUN
ftr-313	434	118	but	but	CCONJ
ftr-313	434	119	to	to	PART
ftr-313	434	120	which	which	PRON
ftr-313	434	121	the	the	DET
ftr-313	434	122	second	second	ADJ
ftr-313	434	123	country	country	NOUN
ftr-313	434	124	lacks	lack	VERB
ftr-313	434	125	direct	direct	ADJ
ftr-313	434	126	access.90	access.90	ADV
ftr-313	434	127	need	need	VERB
ftr-313	434	128	for	for	SCONJ
ftr-313	434	129	the	the	DET
ftr-313	434	130	exchange	exchange	NOUN
ftr-313	434	131	may	may	AUX
ftr-313	434	132	be	be	AUX
ftr-313	434	133	a	a	DET
ftr-313	434	134	matter	matter	NOUN
ftr-313	434	135	of	of	ADP
ftr-313	434	136	a	a	DET
ftr-313	434	137	taxpayer	taxpayer	NOUN
ftr-313	434	138	failing	fail	VERB
ftr-313	434	139	to	to	PART
ftr-313	434	140	report	report	VERB
ftr-313	434	141	information	information	NOUN
ftr-313	434	142	to	to	ADP
ftr-313	434	143	a	a	DET
ftr-313	434	144	second	second	ADJ
ftr-313	434	145	country	country	NOUN
ftr-313	434	146	when	when	SCONJ
ftr-313	434	147	the	the	DET
ftr-313	434	148	taxpayer	taxpayer	NOUN
ftr-313	434	149	is	be	AUX
ftr-313	434	150	obliged	oblige	VERB
ftr-313	434	151	to	to	PART
ftr-313	434	152	do	do	VERB
ftr-313	434	153	so	so	ADV
ftr-313	434	154	or	or	CCONJ
ftr-313	434	155	may	may	AUX
ftr-313	434	156	stem	stem	VERB
ftr-313	434	157	from	from	ADP
ftr-313	434	158	the	the	DET
ftr-313	434	159	lack	lack	NOUN
ftr-313	434	160	of	of	ADP
ftr-313	434	161	the	the	DET
ftr-313	434	162	second	second	ADJ
ftr-313	434	163	country	country	NOUN
ftr-313	434	164	’s	’s	PART
ftr-313	434	165	jurisdiction	jurisdiction	NOUN
ftr-313	434	166	over	over	ADP
ftr-313	434	167	the	the	DET
ftr-313	434	168	record	record	NOUN
ftr-313	434	169	-	-	PUNCT
ftr-313	434	170	keeper	keeper	NOUN
ftr-313	434	171	.	.	PUNCT
ftr-313	435	1	sometimes	sometimes	ADV
ftr-313	435	2	the	the	DET
ftr-313	435	3	existence	existence	NOUN
ftr-313	435	4	of	of	ADP
ftr-313	435	5	a	a	DET
ftr-313	435	6	tiea	tiea	NOUN
ftr-313	435	7	may	may	AUX
ftr-313	435	8	make	make	VERB
ftr-313	435	9	the	the	DET
ftr-313	435	10	task	task	NOUN
ftr-313	435	11	of	of	ADP
ftr-313	435	12	securing	secure	VERB
ftr-313	435	13	taxpayer	taxpayer	NOUN
ftr-313	435	14	cooperation	cooperation	NOUN
ftr-313	435	15	on	on	ADP
ftr-313	435	16	disclosing	disclose	VERB
ftr-313	435	17	financial	financial	ADJ
ftr-313	435	18	and	and	CCONJ
ftr-313	435	19	related	related	ADJ
ftr-313	435	20	information	information	NOUN
ftr-313	435	21	more	more	ADV
ftr-313	435	22	difficult	difficult	ADJ
ftr-313	435	23	.	.	PUNCT
ftr-313	436	1	whenever	whenever	SCONJ
ftr-313	436	2	one	one	NUM
ftr-313	436	3	country	country	NOUN
ftr-313	436	4	transfers	transfer	VERB
ftr-313	436	5	information	information	NOUN
ftr-313	436	6	that	that	SCONJ
ftr-313	436	7	individuals	individual	NOUN
ftr-313	436	8	or	or	CCONJ
ftr-313	436	9	entities	entity	NOUN
ftr-313	436	10	must	must	AUX
ftr-313	436	11	provide	provide	VERB
ftr-313	436	12	to	to	ADP
ftr-313	436	13	another	another	DET
ftr-313	436	14	country	country	NOUN
ftr-313	436	15	,	,	PUNCT
ftr-313	436	16	taxpayers	taxpayer	NOUN
ftr-313	436	17	and	and	CCONJ
ftr-313	436	18	third	third	ADJ
ftr-313	436	19	-	-	PUNCT
ftr-313	436	20	party	party	NOUN
ftr-313	436	21	record	record	NOUN
ftr-313	436	22	keepers	keeper	NOUN
ftr-313	436	23	may	may	AUX
ftr-313	436	24	raise	raise	VERB
ftr-313	436	25	concerns	concern	NOUN
ftr-313	436	26	as	as	ADP
ftr-313	436	27	to	to	ADP
ftr-313	436	28	whether	whether	SCONJ
ftr-313	436	29	or	or	CCONJ
ftr-313	436	30	not	not	PART
ftr-313	436	31	the	the	DET
ftr-313	436	32	requesting	request	VERB
ftr-313	436	33	country	country	NOUN
ftr-313	436	34	will	will	AUX
ftr-313	436	35	protect	protect	VERB
ftr-313	436	36	confidential	confidential	ADJ
ftr-313	436	37	information	information	NOUN
ftr-313	436	38	it	it	PRON
ftr-313	436	39	receives	receive	VERB
ftr-313	436	40	through	through	ADP
ftr-313	436	41	the	the	DET
ftr-313	436	42	exchange.91	exchange.91	NOUN
ftr-313	436	43	those	those	DET
ftr-313	436	44	concerns	concern	NOUN
ftr-313	436	45	in	in	ADP
ftr-313	436	46	some	some	DET
ftr-313	436	47	instances	instance	NOUN
ftr-313	436	48	may	may	AUX
ftr-313	436	49	be	be	AUX
ftr-313	436	50	valid	valid	ADJ
ftr-313	436	51	and	and	CCONJ
ftr-313	436	52	the	the	DET
ftr-313	436	53	oecd	oecd	PROPN
ftr-313	436	54	model	model	NOUN
ftr-313	436	55	agreements	agreement	NOUN
ftr-313	436	56	not	not	PART
ftr-313	436	57	display	display	VERB
ftr-313	436	58	the	the	DET
ftr-313	436	59	results	result	NOUN
ftr-313	436	60	of	of	ADP
ftr-313	436	61	the	the	DET
ftr-313	436	62	phase	phase	NOUN
ftr-313	436	63	2	2	NUM
ftr-313	436	64	implementation	implementation	NOUN
ftr-313	436	65	review	review	NOUN
ftr-313	436	66	but	but	CCONJ
ftr-313	436	67	does	do	AUX
ftr-313	436	68	observe	observe	VERB
ftr-313	436	69	that	that	SCONJ
ftr-313	436	70	“	"	PUNCT
ftr-313	436	71	[	[	X
ftr-313	436	72	t]he	t]he	ADV
ftr-313	436	73	main	main	ADJ
ftr-313	436	74	finding	finding	NOUN
ftr-313	436	75	so	so	ADV
ftr-313	436	76	far	far	ADV
ftr-313	436	77	in	in	ADP
ftr-313	436	78	several	several	ADJ
ftr-313	436	79	cases	case	NOUN
ftr-313	436	80	has	have	AUX
ftr-313	436	81	been	be	AUX
ftr-313	436	82	that	that	SCONJ
ftr-313	436	83	information	information	NOUN
ftr-313	436	84	exchange	exchange	NOUN
ftr-313	436	85	is	be	AUX
ftr-313	436	86	too	too	ADV
ftr-313	436	87	slow	slow	ADJ
ftr-313	436	88	and	and	CCONJ
ftr-313	436	89	jurisdictions	jurisdiction	NOUN
ftr-313	436	90	need	need	VERB
ftr-313	436	91	to	to	PART
ftr-313	436	92	take	take	VERB
ftr-313	436	93	steps	step	NOUN
ftr-313	436	94	to	to	PART
ftr-313	436	95	expedite	expedite	VERB
ftr-313	436	96	the	the	DET
ftr-313	436	97	process	process	NOUN
ftr-313	436	98	.	.	PUNCT
ftr-313	436	99	”	"	PUNCT
ftr-313	437	1	i	i	PRON
ftr-313	437	2	d.	d.	VERB
ftr-313	437	3	at	at	ADP
ftr-313	437	4	46	46	NUM
ftr-313	437	5	.	.	PUNCT
ftr-313	437	6	88	88	NUM
ftr-313	437	7	.	.	PUNCT
ftr-313	438	1	william	william	PROPN
ftr-313	438	2	hoffman	hoffman	PROPN
ftr-313	438	3	,	,	PUNCT
ftr-313	438	4	world	world	NOUN
ftr-313	438	5	’s	’s	PART
ftr-313	438	6	wealthy	wealthy	ADJ
ftr-313	438	7	hide	hide	VERB
ftr-313	438	8	more	more	ADJ
ftr-313	438	9	than	than	ADP
ftr-313	438	10	$	$	SYM
ftr-313	438	11	20	20	NUM
ftr-313	438	12	trillion	trillion	NUM
ftr-313	438	13	in	in	ADP
ftr-313	438	14	offshore	offshore	ADJ
ftr-313	438	15	havens	haven	NOUN
ftr-313	438	16	,	,	PUNCT
ftr-313	438	17	study	study	NOUN
ftr-313	438	18	says	say	VERB
ftr-313	438	19	,	,	PUNCT
ftr-313	438	20	2012	2012	NUM
ftr-313	438	21	tnt	tnt	PROPN
ftr-313	438	22	142–5	142–5	X
ftr-313	438	23	(	(	PUNCT
ftr-313	438	24	july	july	PROPN
ftr-313	438	25	24	24	NUM
ftr-313	438	26	,	,	PUNCT
ftr-313	438	27	2012	2012	NUM
ftr-313	438	28	)	)	PUNCT
ftr-313	438	29	(	(	PUNCT
ftr-313	438	30	describing	describe	VERB
ftr-313	438	31	a	a	DET
ftr-313	438	32	report	report	NOUN
ftr-313	438	33	that	that	SCONJ
ftr-313	438	34	the	the	DET
ftr-313	438	35	tax	tax	NOUN
ftr-313	438	36	justice	justice	NOUN
ftr-313	438	37	network	network	NOUN
ftr-313	438	38	released	release	VERB
ftr-313	438	39	)	)	PUNCT
ftr-313	438	40	.	.	PUNCT
ftr-313	439	1	the	the	DET
ftr-313	439	2	report	report	NOUN
ftr-313	439	3	is	be	AUX
ftr-313	439	4	:	:	PUNCT
ftr-313	439	5	james	james	PROPN
ftr-313	439	6	s.	s.	PROPN
ftr-313	439	7	henry	henry	PROPN
ftr-313	439	8	,	,	PUNCT
ftr-313	439	9	the	the	DET
ftr-313	439	10	price	price	NOUN
ftr-313	439	11	of	of	ADP
ftr-313	439	12	offshore	offshore	ADV
ftr-313	439	13	revisited	revisit	VERB
ftr-313	439	14	:	:	PUNCT
ftr-313	439	15	new	new	ADJ
ftr-313	439	16	estimates	estimate	NOUN
ftr-313	439	17	for	for	ADP
ftr-313	439	18	“	"	PUNCT
ftr-313	439	19	missing	missing	ADJ
ftr-313	439	20	”	"	PUNCT
ftr-313	439	21	global	global	ADJ
ftr-313	439	22	private	private	ADJ
ftr-313	439	23	wealth	wealth	NOUN
ftr-313	439	24	,	,	PUNCT
ftr-313	439	25	income	income	NOUN
ftr-313	439	26	,	,	PUNCT
ftr-313	439	27	inequality	inequality	NOUN
ftr-313	439	28	,	,	PUNCT
ftr-313	439	29	and	and	CCONJ
ftr-313	439	30	lost	lose	VERB
ftr-313	439	31	taxes	taxis	NOUN
ftr-313	439	32	5	5	NUM
ftr-313	439	33	(	(	PUNCT
ftr-313	439	34	2012	2012	NUM
ftr-313	439	35	)	)	PUNCT
ftr-313	439	36	,	,	PUNCT
ftr-313	439	37	http://www.taxjustice	http://www.taxjustice	PROPN
ftr-313	439	38	.	.	PUNCT
ftr-313	440	1	net	net	ADJ
ftr-313	440	2	/	/	SYM
ftr-313	440	3	cms	cms	NOUN
ftr-313	440	4	/	/	SYM
ftr-313	440	5	upload	upload	NOUN
ftr-313	440	6	/	/	SYM
ftr-313	440	7	pdf	pdf	NOUN
ftr-313	440	8	/	/	SYM
ftr-313	440	9	price_of_offshore_revisited_120722.pdf	price_of_offshore_revisited_120722.pdf	NOUN
ftr-313	440	10	(	(	PUNCT
ftr-313	440	11	estimating	estimate	VERB
ftr-313	440	12	$	$	SYM
ftr-313	440	13	21–32	21–32	NUM
ftr-313	440	14	trillion	trillion	NUM
ftr-313	440	15	in	in	ADP
ftr-313	440	16	hidden	hidden	ADJ
ftr-313	440	17	private	private	ADJ
ftr-313	440	18	wealth	wealth	NOUN
ftr-313	440	19	)	)	PUNCT
ftr-313	440	20	.	.	PUNCT
ftr-313	441	1	89	89	NUM
ftr-313	441	2	.	.	PUNCT
ftr-313	442	1	in	in	ADP
ftr-313	442	2	2002	2002	NUM
ftr-313	442	3	,	,	PUNCT
ftr-313	442	4	the	the	DET
ftr-313	442	5	oecd	oecd	PROPN
ftr-313	442	6	global	global	PROPN
ftr-313	442	7	forum	forum	PROPN
ftr-313	442	8	working	working	PROPN
ftr-313	442	9	group	group	NOUN
ftr-313	442	10	on	on	ADP
ftr-313	442	11	effective	effective	ADJ
ftr-313	442	12	exchange	exchange	NOUN
ftr-313	442	13	of	of	ADP
ftr-313	442	14	information	information	NOUN
ftr-313	442	15	developed	develop	VERB
ftr-313	442	16	bilateral	bilateral	ADJ
ftr-313	442	17	and	and	CCONJ
ftr-313	442	18	multilateral	multilateral	ADJ
ftr-313	442	19	variants	variant	NOUN
ftr-313	442	20	for	for	SCONJ
ftr-313	442	21	a	a	DET
ftr-313	442	22	model	model	NOUN
ftr-313	442	23	tiea	tiea	NOUN
ftr-313	442	24	to	to	PART
ftr-313	442	25	combat	combat	VERB
ftr-313	442	26	harmful	harmful	ADJ
ftr-313	442	27	tax	tax	NOUN
ftr-313	442	28	competition	competition	NOUN
ftr-313	442	29	by	by	ADP
ftr-313	442	30	making	make	VERB
ftr-313	442	31	it	it	PRON
ftr-313	442	32	more	more	ADV
ftr-313	442	33	difficult	difficult	ADJ
ftr-313	442	34	for	for	SCONJ
ftr-313	442	35	taxpayers	taxpayer	NOUN
ftr-313	442	36	to	to	PART
ftr-313	442	37	hide	hide	VERB
ftr-313	442	38	assets	asset	NOUN
ftr-313	442	39	and	and	CCONJ
ftr-313	442	40	transactions	transaction	NOUN
ftr-313	442	41	in	in	ADP
ftr-313	442	42	low	low	ADJ
ftr-313	442	43	-	-	PUNCT
ftr-313	442	44	tax	tax	NOUN
ftr-313	442	45	jurisdictions	jurisdiction	NOUN
ftr-313	442	46	.	.	PUNCT
ftr-313	443	1	see	see	VERB
ftr-313	443	2	oecd	oecd	PROPN
ftr-313	443	3	,	,	PUNCT
ftr-313	443	4	agreement	agreement	NOUN
ftr-313	443	5	on	on	ADP
ftr-313	443	6	exchange	exchange	NOUN
ftr-313	443	7	of	of	ADP
ftr-313	443	8	information	information	NOUN
ftr-313	443	9	on	on	ADP
ftr-313	443	10	tax	tax	NOUN
ftr-313	443	11	matters	matter	NOUN
ftr-313	443	12	,	,	PUNCT
ftr-313	443	13	www.oecd.org/ctp/exchange-of-taxinformation/2082215.pdf	www.oecd.org/ctp/exchange-of-taxinformation/2082215.pdf	PUNCT
ftr-313	444	1	[	[	X
ftr-313	444	2	hereinafter	hereinafter	NOUN
ftr-313	444	3	oecd	oecd	PROPN
ftr-313	444	4	model	model	PROPN
ftr-313	444	5	agreement	agreement	PROPN
ftr-313	444	6	]	]	PUNCT
ftr-313	444	7	.	.	PUNCT
ftr-313	445	1	90	90	NUM
ftr-313	445	2	.	.	PUNCT
ftr-313	446	1	i	i	PRON
ftr-313	446	2	d.	d.	PROPN
ftr-313	446	3	91	91	NUM
ftr-313	446	4	.	.	PUNCT
ftr-313	447	1	the	the	DET
ftr-313	447	2	united	united	PROPN
ftr-313	447	3	states	states	PROPN
ftr-313	447	4	provides	provide	VERB
ftr-313	447	5	statutory	statutory	ADJ
ftr-313	447	6	protection	protection	NOUN
ftr-313	447	7	of	of	ADP
ftr-313	447	8	taxpayer	taxpayer	NOUN
ftr-313	447	9	information	information	NOUN
ftr-313	447	10	under	under	ADP
ftr-313	447	11	i.r.c	i.r.c	NOUN
ftr-313	447	12	.	.	PUNCT
ftr-313	448	1	§	§	PROPN
ftr-313	448	2	6103	6103	NUM
ftr-313	448	3	prohibiting	prohibit	VERB
ftr-313	448	4	disclosure	disclosure	NOUN
ftr-313	448	5	of	of	ADP
ftr-313	448	6	returns	return	NOUN
ftr-313	448	7	and	and	CCONJ
ftr-313	448	8	return	return	VERB
ftr-313	448	9	information	information	NOUN
ftr-313	448	10	.	.	PUNCT
ftr-313	449	1	i.r.c	i.r.c	NOUN
ftr-313	449	2	.	.	PUNCT
ftr-313	450	1	§	§	PROPN
ftr-313	450	2	6103	6103	NUM
ftr-313	450	3	has	have	VERB
ftr-313	450	4	an	an	DET
ftr-313	450	5	exception	exception	NOUN
ftr-313	450	6	for	for	ADP
ftr-313	450	7	disclosure	disclosure	NOUN
ftr-313	450	8	of	of	ADP
ftr-313	450	9	information	information	NOUN
ftr-313	450	10	for	for	ADP
ftr-313	450	11	tax	tax	NOUN
ftr-313	450	12	administration	administration	NOUN
ftr-313	450	13	purposes	purpose	NOUN
ftr-313	450	14	,	,	PUNCT
ftr-313	450	15	including	include	VERB
ftr-313	450	16	“	"	PUNCT
ftr-313	450	17	the	the	DET
ftr-313	450	18	administration	administration	NOUN
ftr-313	450	19	,	,	PUNCT
ftr-313	450	20	management	management	NOUN
ftr-313	450	21	,	,	PUNCT
ftr-313	450	22	conduct	conduct	NOUN
ftr-313	450	23	,	,	PUNCT
ftr-313	450	24	direction	direction	NOUN
ftr-313	450	25	,	,	PUNCT
ftr-313	450	26	and	and	CCONJ
ftr-313	450	27	supervision	supervision	NOUN
ftr-313	450	28	of	of	ADP
ftr-313	450	29	the	the	DET
ftr-313	450	30	execution	execution	NOUN
ftr-313	450	31	and	and	CCONJ
ftr-313	450	32	application	application	NOUN
ftr-313	450	33	of	of	ADP
ftr-313	450	34	.	.	PUNCT
ftr-313	450	35	.	.	PUNCT
ftr-313	450	36	.	.	PUNCT
ftr-313	451	1	tax	tax	NOUN
ftr-313	451	2	conventions	convention	NOUN
ftr-313	451	3	to	to	PART
ftr-313	451	4	which	which	PRON
ftr-313	451	5	the	the	DET
ftr-313	451	6	united	united	PROPN
ftr-313	451	7	states	states	PROPN
ftr-313	451	8	is	be	AUX
ftr-313	451	9	a	a	DET
ftr-313	451	10	party	party	NOUN
ftr-313	451	11	.	.	PUNCT
ftr-313	451	12	”	"	PUNCT
ftr-313	451	13	i.r.c	i.r.c	NOUN
ftr-313	451	14	.	.	PUNCT
ftr-313	452	1	§	§	PROPN
ftr-313	452	2	6103(b)(4)(a)(i	6103(b)(4)(a)(i	PROPN
ftr-313	452	3	)	)	PUNCT
ftr-313	452	4	;	;	PUNCT
ftr-313	453	1	i.r.c	i.r.c	NOUN
ftr-313	453	2	.	.	PUNCT
ftr-313	454	1	§	§	PROPN
ftr-313	454	2	6103(k)(4	6103(k)(4	NUM
ftr-313	454	3	)	)	PUNCT
ftr-313	454	4	(	(	PUNCT
ftr-313	454	5	permitting	permit	VERB
ftr-313	454	6	disclosure	disclosure	NOUN
ftr-313	454	7	to	to	ADP
ftr-313	454	8	foreign	foreign	ADJ
ftr-313	454	9	competent	competent	ADJ
ftr-313	454	10	authority	authority	NOUN
ftr-313	454	11	pursuant	pursuant	VERB
ftr-313	454	12	to	to	ADP
ftr-313	454	13	treaty	treaty	NOUN
ftr-313	454	14	or	or	CCONJ
ftr-313	454	15	convention	convention	NOUN
ftr-313	454	16	)	)	PUNCT
ftr-313	454	17	.	.	PUNCT
ftr-313	455	1	382	382	NUM
ftr-313	455	2	florida	florida	PROPN
ftr-313	455	3	tax	tax	NOUN
ftr-313	455	4	review	review	NOUN
ftr-313	455	5	[	[	X
ftr-313	455	6	vol	vol	NOUN
ftr-313	455	7	.	.	PUNCT
ftr-313	456	1	14:9	14:9	NUM
ftr-313	456	2	seek	seek	VERB
ftr-313	456	3	to	to	PART
ftr-313	456	4	guarantee	guarantee	VERB
ftr-313	456	5	confidentiality	confidentiality	NOUN
ftr-313	456	6	of	of	ADP
ftr-313	456	7	information.92	information.92	PROPN
ftr-313	456	8	however	however	ADV
ftr-313	456	9	,	,	PUNCT
ftr-313	456	10	concerns	concern	NOUN
ftr-313	456	11	also	also	ADV
ftr-313	456	12	may	may	AUX
ftr-313	456	13	stem	stem	VERB
ftr-313	456	14	from	from	ADP
ftr-313	456	15	the	the	DET
ftr-313	456	16	taxpayers	taxpayer	NOUN
ftr-313	456	17	having	having	AUX
ftr-313	456	18	sought	seek	VERB
ftr-313	456	19	to	to	PART
ftr-313	456	20	avoid	avoid	VERB
ftr-313	456	21	or	or	CCONJ
ftr-313	456	22	evade	evade	VERB
ftr-313	456	23	taxes	taxis	NOUN
ftr-313	456	24	in	in	ADP
ftr-313	456	25	the	the	DET
ftr-313	456	26	country	country	NOUN
ftr-313	456	27	that	that	PRON
ftr-313	456	28	is	be	AUX
ftr-313	456	29	requesting	request	VERB
ftr-313	456	30	the	the	DET
ftr-313	456	31	information	information	NOUN
ftr-313	456	32	.	.	PUNCT
ftr-313	457	1	for	for	ADP
ftr-313	457	2	those	those	DET
ftr-313	457	3	reasons	reason	NOUN
ftr-313	457	4	,	,	PUNCT
ftr-313	457	5	taxpayers	taxpayer	NOUN
ftr-313	457	6	may	may	AUX
ftr-313	457	7	resist	resist	VERB
ftr-313	457	8	providing	provide	VERB
ftr-313	457	9	information	information	NOUN
ftr-313	457	10	voluntarily	voluntarily	ADV
ftr-313	457	11	that	that	SCONJ
ftr-313	457	12	they	they	PRON
ftr-313	457	13	might	might	AUX
ftr-313	457	14	have	have	AUX
ftr-313	457	15	provided	provide	VERB
ftr-313	457	16	to	to	ADP
ftr-313	457	17	the	the	DET
ftr-313	457	18	country	country	NOUN
ftr-313	457	19	having	have	VERB
ftr-313	457	20	direct	direct	ADJ
ftr-313	457	21	access	access	NOUN
ftr-313	457	22	to	to	ADP
ftr-313	457	23	the	the	DET
ftr-313	457	24	taxpayer	taxpayer	NOUN
ftr-313	457	25	and	and	CCONJ
ftr-313	457	26	record	record	NOUN
ftr-313	457	27	keepers	keeper	NOUN
ftr-313	457	28	if	if	SCONJ
ftr-313	457	29	the	the	DET
ftr-313	457	30	information	information	NOUN
ftr-313	457	31	were	be	AUX
ftr-313	457	32	not	not	PART
ftr-313	457	33	subject	subject	ADJ
ftr-313	457	34	to	to	ADP
ftr-313	457	35	sharing	share	VERB
ftr-313	457	36	.	.	PUNCT
ftr-313	458	1	practical	practical	ADJ
ftr-313	458	2	concerns	concern	NOUN
ftr-313	458	3	like	like	ADP
ftr-313	458	4	those	those	PRON
ftr-313	458	5	aside	aside	ADV
ftr-313	458	6	,	,	PUNCT
ftr-313	458	7	national	national	ADJ
ftr-313	458	8	law	law	NOUN
ftr-313	458	9	has	have	AUX
ftr-313	458	10	begun	begin	VERB
ftr-313	458	11	to	to	PART
ftr-313	458	12	yield	yield	VERB
ftr-313	458	13	to	to	ADP
ftr-313	458	14	international	international	ADJ
ftr-313	458	15	law	law	NOUN
ftr-313	458	16	and	and	CCONJ
ftr-313	458	17	treaties	treaty	NOUN
ftr-313	458	18	to	to	PART
ftr-313	458	19	give	give	VERB
ftr-313	458	20	taxing	tax	VERB
ftr-313	458	21	agencies	agency	NOUN
ftr-313	458	22	from	from	ADP
ftr-313	458	23	one	one	NUM
ftr-313	458	24	country	country	NOUN
ftr-313	458	25	authority	authority	NOUN
ftr-313	458	26	to	to	PART
ftr-313	458	27	reach	reach	VERB
ftr-313	458	28	into	into	ADP
ftr-313	458	29	another	another	DET
ftr-313	458	30	country	country	NOUN
ftr-313	458	31	for	for	ADP
ftr-313	458	32	tax	tax	NOUN
ftr-313	458	33	information	information	NOUN
ftr-313	458	34	.	.	PUNCT
ftr-313	459	1	a	a	DET
ftr-313	459	2	country	country	NOUN
ftr-313	459	3	,	,	PUNCT
ftr-313	459	4	under	under	ADP
ftr-313	459	5	appropriate	appropriate	ADJ
ftr-313	459	6	tieas	tiea	NOUN
ftr-313	459	7	,	,	PUNCT
ftr-313	459	8	may	may	AUX
ftr-313	459	9	collect	collect	VERB
ftr-313	459	10	information	information	NOUN
ftr-313	459	11	concerning	concern	VERB
ftr-313	459	12	its	its	PRON
ftr-313	459	13	own	own	ADJ
ftr-313	459	14	residents	resident	NOUN
ftr-313	459	15	,	,	PUNCT
ftr-313	459	16	citizens	citizen	NOUN
ftr-313	459	17	,	,	PUNCT
ftr-313	459	18	and	and	CCONJ
ftr-313	459	19	businesses	business	NOUN
ftr-313	459	20	having	have	VERB
ftr-313	459	21	their	their	PRON
ftr-313	459	22	base	base	NOUN
ftr-313	459	23	in	in	ADP
ftr-313	459	24	that	that	DET
ftr-313	459	25	country	country	NOUN
ftr-313	459	26	with	with	ADP
ftr-313	459	27	respect	respect	NOUN
ftr-313	459	28	to	to	ADP
ftr-313	459	29	financial	financial	ADJ
ftr-313	459	30	and	and	CCONJ
ftr-313	459	31	tax	tax	NOUN
ftr-313	459	32	information	information	NOUN
ftr-313	459	33	from	from	ADP
ftr-313	459	34	operations	operation	NOUN
ftr-313	459	35	and	and	CCONJ
ftr-313	459	36	activities	activity	NOUN
ftr-313	459	37	in	in	ADP
ftr-313	459	38	the	the	DET
ftr-313	459	39	country	country	NOUN
ftr-313	459	40	into	into	ADP
ftr-313	459	41	which	which	PRON
ftr-313	459	42	it	it	PRON
ftr-313	459	43	is	be	AUX
ftr-313	459	44	reaching	reach	VERB
ftr-313	459	45	.	.	PUNCT
ftr-313	460	1	many	many	ADJ
ftr-313	460	2	information	information	NOUN
ftr-313	460	3	exchange	exchange	NOUN
ftr-313	460	4	conventions	convention	NOUN
ftr-313	460	5	require	require	VERB
ftr-313	460	6	taxpayers	taxpayer	NOUN
ftr-313	460	7	to	to	PART
ftr-313	460	8	make	make	VERB
ftr-313	460	9	information	information	NOUN
ftr-313	460	10	about	about	ADP
ftr-313	460	11	themselves	themselves	PRON
ftr-313	460	12	and	and	CCONJ
ftr-313	460	13	third	third	ADJ
ftr-313	460	14	parties	party	NOUN
ftr-313	460	15	with	with	ADP
ftr-313	460	16	whom	whom	PRON
ftr-313	460	17	they	they	PRON
ftr-313	460	18	deal	deal	VERB
ftr-313	460	19	available	available	ADJ
ftr-313	460	20	to	to	ADP
ftr-313	460	21	the	the	DET
ftr-313	460	22	foreign	foreign	ADJ
ftr-313	460	23	government	government	NOUN
ftr-313	460	24	’s	’s	PART
ftr-313	460	25	agencies	agency	NOUN
ftr-313	460	26	.	.	PUNCT
ftr-313	461	1	yielding	yield	VERB
ftr-313	461	2	sovereignty	sovereignty	NOUN
ftr-313	461	3	becomes	become	VERB
ftr-313	461	4	increasingly	increasingly	ADV
ftr-313	461	5	commonplace	commonplace	ADJ
ftr-313	461	6	in	in	ADP
ftr-313	461	7	the	the	DET
ftr-313	461	8	tax	tax	NOUN
ftr-313	461	9	realm	realm	NOUN
ftr-313	461	10	as	as	SCONJ
ftr-313	461	11	information	information	NOUN
ftr-313	461	12	exchange	exchange	NOUN
ftr-313	461	13	agreements	agreement	NOUN
ftr-313	461	14	proliferate.93	proliferate.93	VERB
ftr-313	461	15	many	many	ADJ
ftr-313	461	16	countries	country	NOUN
ftr-313	461	17	have	have	AUX
ftr-313	461	18	come	come	VERB
ftr-313	461	19	to	to	PART
ftr-313	461	20	accept	accept	VERB
ftr-313	461	21	that	that	PRON
ftr-313	461	22	sound	sound	ADJ
ftr-313	461	23	international	international	ADJ
ftr-313	461	24	tax	tax	NOUN
ftr-313	461	25	administration	administration	NOUN
ftr-313	461	26	demands	demand	VERB
ftr-313	461	27	the	the	DET
ftr-313	461	28	relinquishment	relinquishment	NOUN
ftr-313	461	29	of	of	ADP
ftr-313	461	30	sovereignty	sovereignty	NOUN
ftr-313	461	31	.	.	PUNCT
ftr-313	462	1	given	give	VERB
ftr-313	462	2	growing	grow	VERB
ftr-313	462	3	acceptance	acceptance	NOUN
ftr-313	462	4	of	of	ADP
ftr-313	462	5	transnational	transnational	ADJ
ftr-313	462	6	information	information	NOUN
ftr-313	462	7	sharing	sharing	NOUN
ftr-313	462	8	,	,	PUNCT
ftr-313	462	9	it	it	PRON
ftr-313	462	10	becomes	become	VERB
ftr-313	462	11	easier	easy	ADJ
ftr-313	462	12	to	to	PART
ftr-313	462	13	envision	envision	VERB
ftr-313	462	14	a	a	DET
ftr-313	462	15	gugit	gugit	NOUN
ftr-313	462	16	that	that	PRON
ftr-313	462	17	a	a	DET
ftr-313	462	18	central	central	ADJ
ftr-313	462	19	and	and	CCONJ
ftr-313	462	20	international	international	ADJ
ftr-313	462	21	authority	authority	NOUN
ftr-313	462	22	administers	administer	VERB
ftr-313	462	23	.	.	PUNCT
ftr-313	463	1	with	with	ADP
ftr-313	463	2	a	a	DET
ftr-313	463	3	gugit	gugit	NOUN
ftr-313	463	4	,	,	PUNCT
ftr-313	463	5	taxpayers	taxpayer	NOUN
ftr-313	463	6	’	'	PUNCT
ftr-313	463	7	concerns	concern	NOUN
ftr-313	463	8	about	about	ADP
ftr-313	463	9	differing	differ	VERB
ftr-313	463	10	rules	rule	NOUN
ftr-313	463	11	protecting	protect	VERB
ftr-313	463	12	confidential	confidential	ADJ
ftr-313	463	13	information	information	NOUN
ftr-313	463	14	become	become	VERB
ftr-313	463	15	less	less	ADV
ftr-313	463	16	cogent	cogent	ADJ
ftr-313	463	17	.	.	PUNCT
ftr-313	464	1	confidentiality	confidentiality	NOUN
ftr-313	464	2	protection	protection	NOUN
ftr-313	464	3	rules	rule	NOUN
ftr-313	464	4	are	be	AUX
ftr-313	464	5	uniform	uniform	ADJ
ftr-313	464	6	throughout	throughout	ADP
ftr-313	464	7	the	the	DET
ftr-313	464	8	gugit	gugit	NOUN
ftr-313	464	9	area	area	NOUN
ftr-313	464	10	.	.	PUNCT
ftr-313	465	1	a	a	DET
ftr-313	465	2	central	central	ADJ
ftr-313	465	3	authority	authority	NOUN
ftr-313	465	4	renders	render	VERB
ftr-313	465	5	most	most	ADJ
ftr-313	465	6	historical	historical	ADJ
ftr-313	465	7	competent	competent	ADJ
ftr-313	465	8	-	-	PUNCT
ftr-313	465	9	authority	authority	NOUN
ftr-313	465	10	functions	function	NOUN
ftr-313	465	11	obsolete	obsolete	ADJ
ftr-313	465	12	and	and	CCONJ
ftr-313	465	13	,	,	PUNCT
ftr-313	465	14	accordingly	accordingly	ADV
ftr-313	465	15	,	,	PUNCT
ftr-313	465	16	limits	limit	VERB
ftr-313	465	17	inquiry	inquiry	NOUN
ftr-313	465	18	on	on	ADP
ftr-313	465	19	matters	matter	NOUN
ftr-313	465	20	that	that	PRON
ftr-313	465	21	are	be	AUX
ftr-313	465	22	internal	internal	ADJ
ftr-313	465	23	to	to	ADP
ftr-313	465	24	an	an	DET
ftr-313	465	25	enterprise	enterprise	NOUN
ftr-313	465	26	,	,	PUNCT
ftr-313	465	27	such	such	ADJ
ftr-313	465	28	as	as	ADP
ftr-313	465	29	transfer	transfer	NOUN
ftr-313	465	30	pricing	pricing	NOUN
ftr-313	465	31	,	,	PUNCT
ftr-313	465	32	since	since	SCONJ
ftr-313	465	33	the	the	DET
ftr-313	465	34	gugit	gugit	NOUN
ftr-313	465	35	distributes	distribute	VERB
ftr-313	465	36	the	the	DET
ftr-313	465	37	uniform	uniform	ADJ
ftr-313	465	38	tax	tax	NOUN
ftr-313	465	39	base	base	NOUN
ftr-313	465	40	among	among	ADP
ftr-313	465	41	the	the	DET
ftr-313	465	42	countries	country	NOUN
ftr-313	465	43	in	in	ADP
ftr-313	465	44	which	which	PRON
ftr-313	465	45	the	the	DET
ftr-313	465	46	taxpayer	taxpayer	NOUN
ftr-313	465	47	produces	produce	VERB
ftr-313	465	48	income	income	NOUN
ftr-313	465	49	.	.	PUNCT
ftr-313	466	1	risk	risk	NOUN
ftr-313	466	2	of	of	ADP
ftr-313	466	3	exposure	exposure	NOUN
ftr-313	466	4	of	of	ADP
ftr-313	466	5	trade	trade	NOUN
ftr-313	466	6	secrets	secret	NOUN
ftr-313	466	7	often	often	ADV
ftr-313	466	8	accompanies	accompany	VERB
ftr-313	466	9	inquiry	inquiry	NOUN
ftr-313	466	10	into	into	ADP
ftr-313	466	11	the	the	DET
ftr-313	466	12	construction	construction	NOUN
ftr-313	466	13	of	of	ADP
ftr-313	466	14	the	the	DET
ftr-313	466	15	taxpayer	taxpayer	NOUN
ftr-313	466	16	’s	’s	PART
ftr-313	466	17	transfer	transfer	NOUN
ftr-313	466	18	price	price	NOUN
ftr-313	466	19	within	within	ADP
ftr-313	466	20	an	an	DET
ftr-313	466	21	enterprise	enterprise	NOUN
ftr-313	466	22	group	group	NOUN
ftr-313	466	23	.	.	PUNCT
ftr-313	467	1	taxpayers	taxpayer	NOUN
ftr-313	467	2	may	may	AUX
ftr-313	467	3	continue	continue	VERB
ftr-313	467	4	to	to	PART
ftr-313	467	5	worry	worry	VERB
ftr-313	467	6	that	that	SCONJ
ftr-313	467	7	enforcement	enforcement	NOUN
ftr-313	467	8	of	of	ADP
ftr-313	467	9	privacy	privacy	NOUN
ftr-313	467	10	protection	protection	NOUN
ftr-313	467	11	will	will	AUX
ftr-313	467	12	not	not	PART
ftr-313	467	13	be	be	AUX
ftr-313	467	14	uniform	uniform	ADJ
ftr-313	467	15	,	,	PUNCT
ftr-313	467	16	but	but	CCONJ
ftr-313	467	17	the	the	DET
ftr-313	467	18	taxing	tax	VERB
ftr-313	467	19	authority	authority	NOUN
ftr-313	467	20	’s	’s	PART
ftr-313	467	21	vital	vital	ADJ
ftr-313	467	22	independence	independence	NOUN
ftr-313	467	23	from	from	ADP
ftr-313	467	24	the	the	DET
ftr-313	467	25	control	control	NOUN
ftr-313	467	26	of	of	ADP
ftr-313	467	27	national	national	ADJ
ftr-313	467	28	governments	government	NOUN
ftr-313	467	29	ultimately	ultimately	ADV
ftr-313	467	30	should	should	AUX
ftr-313	467	31	dispel	dispel	VERB
ftr-313	467	32	those	those	DET
ftr-313	467	33	worries	worry	NOUN
ftr-313	467	34	—	—	PUNCT
ftr-313	467	35	although	although	SCONJ
ftr-313	467	36	not	not	PART
ftr-313	467	37	necessarily	necessarily	ADV
ftr-313	467	38	taxpayers	taxpayer	NOUN
ftr-313	467	39	’	'	PUNCT
ftr-313	467	40	claims	claim	NOUN
ftr-313	467	41	of	of	ADP
ftr-313	467	42	concern	concern	NOUN
ftr-313	467	43	.	.	PUNCT
ftr-313	468	1	extensive	extensive	ADJ
ftr-313	468	2	third	third	ADJ
ftr-313	468	3	-	-	PUNCT
ftr-313	468	4	party	party	NOUN
ftr-313	468	5	reporting	reporting	NOUN
ftr-313	468	6	of	of	ADP
ftr-313	468	7	information	information	NOUN
ftr-313	468	8	is	be	AUX
ftr-313	468	9	an	an	DET
ftr-313	468	10	indispensable	indispensable	ADJ
ftr-313	468	11	supporting	support	VERB
ftr-313	468	12	pillar	pillar	NOUN
ftr-313	468	13	of	of	ADP
ftr-313	468	14	a	a	DET
ftr-313	468	15	gugit	gugit	NOUN
ftr-313	468	16	.	.	PUNCT
ftr-313	469	1	it	it	PRON
ftr-313	469	2	simplifies	simplify	VERB
ftr-313	469	3	data	data	NOUN
ftr-313	469	4	collection	collection	NOUN
ftr-313	469	5	and	and	CCONJ
ftr-313	469	6	verification	verification	NOUN
ftr-313	469	7	.	.	PUNCT
ftr-313	470	1	the	the	DET
ftr-313	470	2	arm	arm	NOUN
ftr-313	470	3	’s	’s	PART
ftr-313	470	4	length	length	NOUN
ftr-313	470	5	relationship	relationship	NOUN
ftr-313	470	6	between	between	ADP
ftr-313	470	7	the	the	DET
ftr-313	470	8	information	information	NOUN
ftr-313	470	9	provider	provider	NOUN
ftr-313	470	10	and	and	CCONJ
ftr-313	470	11	the	the	DET
ftr-313	470	12	92	92	NUM
ftr-313	470	13	.	.	PUNCT
ftr-313	471	1	see	see	VERB
ftr-313	471	2	oecd	oecd	PROPN
ftr-313	471	3	model	model	PROPN
ftr-313	471	4	agreement	agreement	NOUN
ftr-313	471	5	,	,	PUNCT
ftr-313	471	6	supra	supra	PROPN
ftr-313	471	7	note	note	PROPN
ftr-313	471	8	89	89	NUM
ftr-313	471	9	,	,	PUNCT
ftr-313	471	10	art	art	NOUN
ftr-313	471	11	.	.	PUNCT
ftr-313	472	1	8	8	NUM
ftr-313	473	1	(	(	PUNCT
ftr-313	473	2	protecting	protect	VERB
ftr-313	473	3	the	the	DET
ftr-313	473	4	confidentiality	confidentiality	NOUN
ftr-313	473	5	of	of	ADP
ftr-313	473	6	the	the	DET
ftr-313	473	7	exchanged	exchange	VERB
ftr-313	473	8	information	information	NOUN
ftr-313	473	9	)	)	PUNCT
ftr-313	473	10	.	.	PUNCT
ftr-313	474	1	93	93	NUM
ftr-313	474	2	.	.	PUNCT
ftr-313	475	1	from	from	ADP
ftr-313	475	2	2008	2008	NUM
ftr-313	475	3	through	through	ADP
ftr-313	475	4	2011	2011	NUM
ftr-313	475	5	,	,	PUNCT
ftr-313	475	6	more	more	ADJ
ftr-313	475	7	than	than	ADP
ftr-313	475	8	800	800	NUM
ftr-313	475	9	tieas	tiea	NOUN
ftr-313	475	10	and	and	CCONJ
ftr-313	475	11	dual	dual	ADJ
ftr-313	475	12	-	-	PUNCT
ftr-313	475	13	tax	tax	NOUN
ftr-313	475	14	conventions	convention	NOUN
ftr-313	475	15	were	be	AUX
ftr-313	475	16	signed	sign	VERB
ftr-313	475	17	.	.	PUNCT
ftr-313	476	1	each	each	PRON
ftr-313	476	2	of	of	ADP
ftr-313	476	3	those	those	DET
ftr-313	476	4	agreements	agreement	NOUN
ftr-313	476	5	requires	require	VERB
ftr-313	476	6	some	some	DET
ftr-313	476	7	surrender	surrender	NOUN
ftr-313	476	8	of	of	ADP
ftr-313	476	9	a	a	DET
ftr-313	476	10	nation	nation	NOUN
ftr-313	476	11	’s	’s	PART
ftr-313	476	12	sovereign	sovereign	ADJ
ftr-313	476	13	control	control	NOUN
ftr-313	476	14	over	over	ADP
ftr-313	476	15	financial	financial	ADJ
ftr-313	476	16	information	information	NOUN
ftr-313	476	17	of	of	ADP
ftr-313	476	18	its	its	PRON
ftr-313	476	19	residents	resident	NOUN
ftr-313	476	20	or	or	CCONJ
ftr-313	476	21	institutions	institution	NOUN
ftr-313	476	22	and	and	CCONJ
ftr-313	476	23	some	some	DET
ftr-313	476	24	level	level	NOUN
ftr-313	476	25	of	of	ADP
ftr-313	476	26	international	international	ADJ
ftr-313	476	27	cooperation	cooperation	NOUN
ftr-313	476	28	on	on	ADP
ftr-313	476	29	tax	tax	NOUN
ftr-313	476	30	reporting	reporting	NOUN
ftr-313	476	31	and	and	CCONJ
ftr-313	476	32	collection	collection	NOUN
ftr-313	476	33	.	.	PUNCT
ftr-313	477	1	oecd	oecd	PROPN
ftr-313	477	2	,	,	PUNCT
ftr-313	477	3	progress	progress	NOUN
ftr-313	477	4	report	report	NOUN
ftr-313	477	5	,	,	PUNCT
ftr-313	477	6	supra	supra	PROPN
ftr-313	477	7	note	note	NOUN
ftr-313	477	8	39	39	NUM
ftr-313	477	9	,	,	PUNCT
ftr-313	477	10	at	at	ADP
ftr-313	477	11	46	46	NUM
ftr-313	477	12	.	.	PUNCT
ftr-313	477	13	2013	2013	NUM
ftr-313	477	14	]	]	PUNCT
ftr-313	477	15	utopian	utopian	ADJ
ftr-313	477	16	visions	vision	NOUN
ftr-313	477	17	toward	toward	ADP
ftr-313	477	18	a	a	DET
ftr-313	477	19	grand	grand	ADJ
ftr-313	477	20	unified	unified	ADJ
ftr-313	477	21	global	global	ADJ
ftr-313	477	22	income	income	NOUN
ftr-313	477	23	tax	tax	NOUN
ftr-313	477	24	383	383	NUM
ftr-313	477	25	taxpayer	taxpayer	NOUN
ftr-313	477	26	diminishes	diminish	VERB
ftr-313	477	27	the	the	DET
ftr-313	477	28	likelihood	likelihood	NOUN
ftr-313	477	29	of	of	ADP
ftr-313	477	30	deception	deception	NOUN
ftr-313	477	31	insofar	insofar	ADV
ftr-313	477	32	as	as	SCONJ
ftr-313	477	33	the	the	DET
ftr-313	477	34	third	third	ADJ
ftr-313	477	35	party	party	NOUN
ftr-313	477	36	has	have	VERB
ftr-313	477	37	no	no	DET
ftr-313	477	38	incentive	incentive	NOUN
ftr-313	477	39	to	to	PART
ftr-313	477	40	risk	risk	VERB
ftr-313	477	41	civil	civil	ADJ
ftr-313	477	42	and	and	CCONJ
ftr-313	477	43	criminal	criminal	ADJ
ftr-313	477	44	penalties	penalty	NOUN
ftr-313	477	45	in	in	ADP
ftr-313	477	46	order	order	NOUN
ftr-313	477	47	to	to	PART
ftr-313	477	48	protect	protect	VERB
ftr-313	477	49	an	an	DET
ftr-313	477	50	unrelated	unrelated	ADJ
ftr-313	477	51	person	person	NOUN
ftr-313	477	52	’s	’s	PART
ftr-313	477	53	tax	tax	NOUN
ftr-313	477	54	information	information	NOUN
ftr-313	477	55	.	.	PUNCT
ftr-313	478	1	certainly	certainly	ADV
ftr-313	478	2	,	,	PUNCT
ftr-313	478	3	the	the	DET
ftr-313	478	4	taxpayer	taxpayer	NOUN
ftr-313	478	5	could	could	AUX
ftr-313	478	6	compensate	compensate	VERB
ftr-313	478	7	the	the	DET
ftr-313	478	8	third	third	ADJ
ftr-313	478	9	party	party	NOUN
ftr-313	478	10	for	for	ADP
ftr-313	478	11	withholding	withholding	NOUN
ftr-313	478	12	or	or	CCONJ
ftr-313	478	13	falsifying	falsify	VERB
ftr-313	478	14	information	information	NOUN
ftr-313	478	15	.	.	PUNCT
ftr-313	479	1	historically	historically	ADV
ftr-313	479	2	,	,	PUNCT
ftr-313	479	3	tax	tax	NOUN
ftr-313	479	4	professionals	professional	NOUN
ftr-313	479	5	and	and	CCONJ
ftr-313	479	6	financial	financial	ADJ
ftr-313	479	7	institutions	institution	NOUN
ftr-313	479	8	readily	readily	ADV
ftr-313	479	9	accepted	accept	VERB
ftr-313	479	10	compensation	compensation	NOUN
ftr-313	479	11	to	to	PART
ftr-313	479	12	withhold	withhold	VERB
ftr-313	479	13	or	or	CCONJ
ftr-313	479	14	even	even	ADV
ftr-313	479	15	falsify	falsify	VERB
ftr-313	479	16	information	information	NOUN
ftr-313	479	17	for	for	ADP
ftr-313	479	18	taxpayers,94	taxpayers,94	ADJ
ftr-313	479	19	but	but	CCONJ
ftr-313	479	20	in	in	ADP
ftr-313	479	21	light	light	NOUN
ftr-313	479	22	of	of	ADP
ftr-313	479	23	broadbased	broadbased	ADJ
ftr-313	479	24	information	information	NOUN
ftr-313	479	25	reporting	reporting	NOUN
ftr-313	479	26	that	that	PRON
ftr-313	479	27	must	must	AUX
ftr-313	479	28	accompany	accompany	VERB
ftr-313	479	29	the	the	DET
ftr-313	479	30	gugit	gugit	NOUN
ftr-313	479	31	,	,	PUNCT
ftr-313	479	32	the	the	DET
ftr-313	479	33	risk	risk	NOUN
ftr-313	479	34	of	of	ADP
ftr-313	479	35	detection	detection	NOUN
ftr-313	479	36	because	because	SCONJ
ftr-313	479	37	yet	yet	ADV
ftr-313	479	38	another	another	DET
ftr-313	479	39	party	party	NOUN
ftr-313	479	40	must	must	AUX
ftr-313	479	41	report	report	VERB
ftr-313	479	42	the	the	DET
ftr-313	479	43	same	same	ADJ
ftr-313	479	44	transaction	transaction	NOUN
ftr-313	479	45	might	might	AUX
ftr-313	479	46	deter	deter	VERB
ftr-313	479	47	such	such	ADJ
ftr-313	479	48	practices	practice	NOUN
ftr-313	479	49	.	.	PUNCT
ftr-313	480	1	the	the	DET
ftr-313	480	2	gugit	gugit	PROPN
ftr-313	480	3	agency	agency	NOUN
ftr-313	480	4	will	will	AUX
ftr-313	480	5	have	have	VERB
ftr-313	480	6	to	to	PART
ftr-313	480	7	overcome	overcome	VERB
ftr-313	480	8	collateral	collateral	ADJ
ftr-313	480	9	concerns	concern	NOUN
ftr-313	480	10	relating	relate	VERB
ftr-313	480	11	to	to	ADP
ftr-313	480	12	personal	personal	ADJ
ftr-313	480	13	privacy	privacy	NOUN
ftr-313	480	14	and	and	CCONJ
ftr-313	480	15	protection	protection	NOUN
ftr-313	480	16	of	of	ADP
ftr-313	480	17	individual	individual	ADJ
ftr-313	480	18	liberty	liberty	NOUN
ftr-313	480	19	.	.	PUNCT
ftr-313	481	1	between	between	ADP
ftr-313	481	2	a	a	DET
ftr-313	481	3	taxpayer	taxpayer	NOUN
ftr-313	481	4	and	and	CCONJ
ftr-313	481	5	the	the	DET
ftr-313	481	6	national	national	ADJ
ftr-313	481	7	tax	tax	NOUN
ftr-313	481	8	collector	collector	NOUN
ftr-313	481	9	,	,	PUNCT
ftr-313	481	10	no	no	DET
ftr-313	481	11	country	country	NOUN
ftr-313	481	12	protects	protect	VERB
ftr-313	481	13	the	the	DET
ftr-313	481	14	individual	individual	NOUN
ftr-313	481	15	’s	’s	PART
ftr-313	481	16	privacy	privacy	NOUN
ftr-313	481	17	.	.	PUNCT
ftr-313	482	1	the	the	DET
ftr-313	482	2	tax	tax	NOUN
ftr-313	482	3	collector	collector	NOUN
ftr-313	482	4	has	have	VERB
ftr-313	482	5	the	the	DET
ftr-313	482	6	authority	authority	NOUN
ftr-313	482	7	to	to	PART
ftr-313	482	8	access	access	VERB
ftr-313	482	9	all	all	DET
ftr-313	482	10	the	the	DET
ftr-313	482	11	taxpayer	taxpayer	NOUN
ftr-313	482	12	’s	’s	PART
ftr-313	482	13	business	business	NOUN
ftr-313	482	14	and	and	CCONJ
ftr-313	482	15	personal	personal	ADJ
ftr-313	482	16	records	record	NOUN
ftr-313	482	17	that	that	PRON
ftr-313	482	18	relate	relate	VERB
ftr-313	482	19	in	in	ADP
ftr-313	482	20	any	any	DET
ftr-313	482	21	way	way	NOUN
ftr-313	482	22	to	to	ADP
ftr-313	482	23	the	the	DET
ftr-313	482	24	determination	determination	NOUN
ftr-313	482	25	and	and	CCONJ
ftr-313	482	26	assessment	assessment	NOUN
ftr-313	482	27	of	of	ADP
ftr-313	482	28	tax	tax	NOUN
ftr-313	482	29	.	.	PUNCT
ftr-313	483	1	the	the	DET
ftr-313	483	2	taxpayer	taxpayer	NOUN
ftr-313	483	3	has	have	VERB
ftr-313	483	4	only	only	ADV
ftr-313	483	5	the	the	DET
ftr-313	483	6	right	right	NOUN
ftr-313	483	7	to	to	ADP
ftr-313	483	8	protection	protection	NOUN
ftr-313	483	9	from	from	ADP
ftr-313	483	10	dissemination	dissemination	NOUN
ftr-313	483	11	of	of	ADP
ftr-313	483	12	private	private	ADJ
ftr-313	483	13	information	information	NOUN
ftr-313	483	14	beyond	beyond	ADP
ftr-313	483	15	the	the	DET
ftr-313	483	16	tax	tax	NOUN
ftr-313	483	17	collection	collection	NOUN
ftr-313	483	18	agency	agency	NOUN
ftr-313	483	19	and	and	CCONJ
ftr-313	483	20	outside	outside	ADP
ftr-313	483	21	the	the	DET
ftr-313	483	22	scope	scope	NOUN
ftr-313	483	23	of	of	ADP
ftr-313	483	24	tax	tax	NOUN
ftr-313	483	25	collection	collection	NOUN
ftr-313	483	26	.	.	PUNCT
ftr-313	484	1	the	the	DET
ftr-313	484	2	success	success	NOUN
ftr-313	484	3	of	of	ADP
ftr-313	484	4	a	a	DET
ftr-313	484	5	gugit	gugit	NOUN
ftr-313	484	6	depends	depend	VERB
ftr-313	484	7	upon	upon	SCONJ
ftr-313	484	8	international	international	ADJ
ftr-313	484	9	recognition	recognition	NOUN
ftr-313	484	10	that	that	SCONJ
ftr-313	484	11	the	the	DET
ftr-313	484	12	central	central	ADJ
ftr-313	484	13	taxing	tax	VERB
ftr-313	484	14	authority	authority	NOUN
ftr-313	484	15	simply	simply	ADV
ftr-313	484	16	steps	step	VERB
ftr-313	484	17	into	into	ADP
ftr-313	484	18	the	the	DET
ftr-313	484	19	shoes	shoe	NOUN
ftr-313	484	20	and	and	CCONJ
ftr-313	484	21	assumes	assume	VERB
ftr-313	484	22	all	all	DET
ftr-313	484	23	the	the	DET
ftr-313	484	24	authority	authority	NOUN
ftr-313	484	25	of	of	ADP
ftr-313	484	26	domestic	domestic	ADJ
ftr-313	484	27	taxing	tax	VERB
ftr-313	484	28	agencies	agency	NOUN
ftr-313	484	29	.	.	PUNCT
ftr-313	485	1	while	while	SCONJ
ftr-313	485	2	it	it	PRON
ftr-313	485	3	may	may	AUX
ftr-313	485	4	be	be	AUX
ftr-313	485	5	difficult	difficult	ADJ
ftr-313	485	6	to	to	PART
ftr-313	485	7	accept	accept	VERB
ftr-313	485	8	a	a	DET
ftr-313	485	9	foreigner	foreigner	NOUN
ftr-313	485	10	asking	ask	VERB
ftr-313	485	11	questions	question	NOUN
ftr-313	485	12	about	about	ADP
ftr-313	485	13	one	one	NUM
ftr-313	485	14	’s	’s	PART
ftr-313	485	15	personal	personal	ADJ
ftr-313	485	16	finances	finance	NOUN
ftr-313	485	17	,	,	PUNCT
ftr-313	485	18	most	most	ADJ
ftr-313	485	19	people	people	NOUN
ftr-313	485	20	readily	readily	ADV
ftr-313	485	21	relinquish	relinquish	VERB
ftr-313	485	22	information	information	NOUN
ftr-313	485	23	in	in	ADP
ftr-313	485	24	order	order	NOUN
ftr-313	485	25	to	to	PART
ftr-313	485	26	cross	cross	VERB
ftr-313	485	27	national	national	ADJ
ftr-313	485	28	borders	border	NOUN
ftr-313	485	29	or	or	CCONJ
ftr-313	485	30	engage	engage	VERB
ftr-313	485	31	in	in	ADP
ftr-313	485	32	business	business	NOUN
ftr-313	485	33	activities	activity	NOUN
ftr-313	485	34	outside	outside	ADP
ftr-313	485	35	their	their	PRON
ftr-313	485	36	home	home	NOUN
ftr-313	485	37	countries	country	NOUN
ftr-313	485	38	.	.	PUNCT
ftr-313	486	1	athletes	athlete	NOUN
ftr-313	486	2	and	and	CCONJ
ftr-313	486	3	entertainers	entertainer	NOUN
ftr-313	486	4	frequently	frequently	ADV
ftr-313	486	5	must	must	AUX
ftr-313	486	6	address	address	VERB
ftr-313	486	7	claims	claim	NOUN
ftr-313	486	8	of	of	ADP
ftr-313	486	9	foreign	foreign	ADJ
ftr-313	486	10	taxing	tax	VERB
ftr-313	486	11	authorities	authority	NOUN
ftr-313	486	12	against	against	ADP
ftr-313	486	13	a	a	DET
ftr-313	486	14	portion	portion	NOUN
ftr-313	486	15	of	of	ADP
ftr-313	486	16	their	their	PRON
ftr-313	486	17	earnings	earning	NOUN
ftr-313	486	18	.	.	PUNCT
ftr-313	487	1	for	for	ADP
ftr-313	487	2	those	those	PRON
ftr-313	487	3	who	who	PRON
ftr-313	487	4	do	do	AUX
ftr-313	487	5	not	not	PART
ftr-313	487	6	cross	cross	VERB
ftr-313	487	7	national	national	ADJ
ftr-313	487	8	borders	border	NOUN
ftr-313	487	9	,	,	PUNCT
ftr-313	487	10	or	or	CCONJ
ftr-313	487	11	do	do	VERB
ftr-313	487	12	so	so	ADV
ftr-313	487	13	only	only	ADV
ftr-313	487	14	for	for	ADP
ftr-313	487	15	the	the	DET
ftr-313	487	16	purposes	purpose	NOUN
ftr-313	487	17	of	of	ADP
ftr-313	487	18	tourism	tourism	NOUN
ftr-313	487	19	,	,	PUNCT
ftr-313	487	20	their	their	PRON
ftr-313	487	21	tax	tax	NOUN
ftr-313	487	22	reporting	reporting	NOUN
ftr-313	487	23	and	and	CCONJ
ftr-313	487	24	information	information	NOUN
ftr-313	487	25	disclosures	disclosure	NOUN
ftr-313	487	26	will	will	AUX
ftr-313	487	27	not	not	PART
ftr-313	487	28	differ	differ	VERB
ftr-313	487	29	significantly	significantly	ADV
ftr-313	487	30	from	from	ADP
ftr-313	487	31	what	what	PRON
ftr-313	487	32	they	they	PRON
ftr-313	487	33	do	do	AUX
ftr-313	487	34	now	now	ADV
ftr-313	487	35	.	.	PUNCT
ftr-313	488	1	the	the	DET
ftr-313	488	2	agency	agency	NOUN
ftr-313	488	3	to	to	PART
ftr-313	488	4	which	which	PRON
ftr-313	488	5	they	they	PRON
ftr-313	488	6	report	report	VERB
ftr-313	488	7	may	may	AUX
ftr-313	488	8	be	be	AUX
ftr-313	488	9	different	different	ADJ
ftr-313	488	10	,	,	PUNCT
ftr-313	488	11	but	but	CCONJ
ftr-313	488	12	no	no	DET
ftr-313	488	13	country	country	NOUN
ftr-313	488	14	only	only	ADV
ftr-313	488	15	their	their	PRON
ftr-313	488	16	country	country	NOUN
ftr-313	488	17	of	of	ADP
ftr-313	488	18	residence	residence	NOUN
ftr-313	488	19	will	will	AUX
ftr-313	488	20	claim	claim	VERB
ftr-313	488	21	any	any	DET
ftr-313	488	22	portion	portion	NOUN
ftr-313	488	23	of	of	ADP
ftr-313	488	24	their	their	PRON
ftr-313	488	25	taxes	taxis	NOUN
ftr-313	488	26	.	.	PUNCT
ftr-313	489	1	their	their	PRON
ftr-313	489	2	personal	personal	ADJ
ftr-313	489	3	information	information	NOUN
ftr-313	489	4	will	will	AUX
ftr-313	489	5	be	be	AUX
ftr-313	489	6	no	no	PRON
ftr-313	489	7	more	more	ADV
ftr-313	489	8	vulnerable	vulnerable	ADJ
ftr-313	489	9	than	than	SCONJ
ftr-313	489	10	it	it	PRON
ftr-313	489	11	is	be	AUX
ftr-313	489	12	today	today	NOUN
ftr-313	489	13	.	.	PUNCT
ftr-313	490	1	in	in	ADP
ftr-313	490	2	fact	fact	NOUN
ftr-313	490	3	,	,	PUNCT
ftr-313	490	4	privacy	privacy	NOUN
ftr-313	490	5	protection	protection	NOUN
ftr-313	490	6	is	be	AUX
ftr-313	490	7	likely	likely	ADJ
ftr-313	490	8	to	to	PART
ftr-313	490	9	be	be	AUX
ftr-313	490	10	more	more	ADV
ftr-313	490	11	vigilant	vigilant	ADJ
ftr-313	490	12	under	under	ADP
ftr-313	490	13	the	the	DET
ftr-313	490	14	gugit	gugit	NOUN
ftr-313	490	15	because	because	SCONJ
ftr-313	490	16	the	the	DET
ftr-313	490	17	very	very	ADJ
ftr-313	490	18	size	size	NOUN
ftr-313	490	19	of	of	ADP
ftr-313	490	20	the	the	DET
ftr-313	490	21	taxing	tax	VERB
ftr-313	490	22	authority	authority	NOUN
ftr-313	490	23	makes	make	VERB
ftr-313	490	24	security	security	NOUN
ftr-313	490	25	a	a	DET
ftr-313	490	26	primary	primary	ADJ
ftr-313	490	27	structural	structural	ADJ
ftr-313	490	28	concern	concern	NOUN
ftr-313	490	29	.	.	PUNCT
ftr-313	491	1	94	94	X
ftr-313	491	2	.	.	PUNCT
ftr-313	492	1	consider	consider	VERB
ftr-313	492	2	the	the	DET
ftr-313	492	3	role	role	NOUN
ftr-313	492	4	of	of	ADP
ftr-313	492	5	professional	professional	ADJ
ftr-313	492	6	advisors	advisor	NOUN
ftr-313	492	7	in	in	ADP
ftr-313	492	8	tax	tax	NOUN
ftr-313	492	9	shelter	shelter	NOUN
ftr-313	492	10	design	design	NOUN
ftr-313	492	11	,	,	PUNCT
ftr-313	492	12	ordower	ordower	NOUN
ftr-313	492	13	,	,	PUNCT
ftr-313	492	14	culture	culture	NOUN
ftr-313	492	15	of	of	ADP
ftr-313	492	16	tax	tax	NOUN
ftr-313	492	17	avoidance	avoidance	NOUN
ftr-313	492	18	,	,	PUNCT
ftr-313	492	19	supra	supra	PROPN
ftr-313	492	20	note	note	NOUN
ftr-313	492	21	40	40	NUM
ftr-313	492	22	,	,	PUNCT
ftr-313	492	23	at	at	ADP
ftr-313	492	24	87–94	87–94	NUM
ftr-313	492	25	,	,	PUNCT
ftr-313	492	26	and	and	CCONJ
ftr-313	492	27	the	the	DET
ftr-313	492	28	recent	recent	ADJ
ftr-313	492	29	criminal	criminal	ADJ
ftr-313	492	30	conviction	conviction	NOUN
ftr-313	492	31	of	of	ADP
ftr-313	492	32	tax	tax	NOUN
ftr-313	492	33	shelter	shelter	NOUN
ftr-313	492	34	attorney	attorney	NOUN
ftr-313	492	35	paul	paul	PROPN
ftr-313	492	36	daugerdas	daugerdas	PROPN
ftr-313	492	37	and	and	CCONJ
ftr-313	492	38	others	other	NOUN
ftr-313	492	39	,	,	PUNCT
ftr-313	492	40	jenkens	jenkens	PROPN
ftr-313	492	41	&	&	CCONJ
ftr-313	492	42	gilchrist	gilchrist	PROPN
ftr-313	492	43	attorneys	attorney	NOUN
ftr-313	492	44	,	,	PUNCT
ftr-313	492	45	former	former	ADJ
ftr-313	492	46	bdo	bdo	PROPN
ftr-313	492	47	seidman	seidman	PROPN
ftr-313	492	48	ceo	ceo	PROPN
ftr-313	492	49	and	and	CCONJ
ftr-313	492	50	deutsche	deutsche	PROPN
ftr-313	492	51	bank	bank	PROPN
ftr-313	492	52	broker	broker	PROPN
ftr-313	492	53	found	find	VERB
ftr-313	492	54	guilty	guilty	ADJ
ftr-313	492	55	in	in	ADP
ftr-313	492	56	new	new	PROPN
ftr-313	492	57	york	york	PROPN
ftr-313	492	58	of	of	ADP
ftr-313	492	59	multi	multi	ADJ
ftr-313	492	60	-	-	ADJ
ftr-313	492	61	billion	billion	NUM
ftr-313	492	62	dollar	dollar	NOUN
ftr-313	492	63	criminal	criminal	ADJ
ftr-313	492	64	tax	tax	NOUN
ftr-313	492	65	fraud	fraud	NOUN
ftr-313	492	66	scheme	scheme	NOUN
ftr-313	492	67	,	,	PUNCT
ftr-313	492	68	u.s	u.s	PROPN
ftr-313	492	69	.	.	PROPN
ftr-313	492	70	dep’t	dep’t	NOUN
ftr-313	492	71	of	of	ADP
ftr-313	492	72	just	just	ADV
ftr-313	492	73	.	.	PUNCT
ftr-313	493	1	(	(	PUNCT
ftr-313	493	2	may	may	AUX
ftr-313	493	3	24	24	NUM
ftr-313	493	4	,	,	PUNCT
ftr-313	493	5	2011	2011	NUM
ftr-313	493	6	)	)	PUNCT
ftr-313	493	7	,	,	PUNCT
ftr-313	493	8	http://www.justice.gov/opa/pr/2011/may/11-tax-676.html	http://www.justice.gov/opa/pr/2011/may/11-tax-676.html	PROPN
ftr-313	493	9	.	.	PROPN
ftr-313	493	10	daugerdas	daugerdas	PROPN
ftr-313	493	11	and	and	CCONJ
ftr-313	493	12	denis	denis	PROPN
ftr-313	493	13	field	field	PROPN
ftr-313	493	14	,	,	PUNCT
ftr-313	493	15	however	however	ADV
ftr-313	493	16	,	,	PUNCT
ftr-313	493	17	have	have	VERB
ftr-313	493	18	a	a	DET
ftr-313	493	19	new	new	ADJ
ftr-313	493	20	trial	trial	NOUN
ftr-313	493	21	pending	pende	VERB
ftr-313	493	22	,	,	PUNCT
ftr-313	493	23	while	while	SCONJ
ftr-313	493	24	donna	donna	PROPN
ftr-313	493	25	guerin	guerin	PROPN
ftr-313	493	26	pleaded	plead	VERB
ftr-313	493	27	guilty	guilty	ADJ
ftr-313	493	28	and	and	CCONJ
ftr-313	493	29	will	will	AUX
ftr-313	493	30	not	not	PART
ftr-313	493	31	have	have	VERB
ftr-313	493	32	a	a	DET
ftr-313	493	33	new	new	ADJ
ftr-313	493	34	trial	trial	NOUN
ftr-313	493	35	.	.	PUNCT
ftr-313	494	1	ameet	ameet	NOUN
ftr-313	494	2	sachdev	sachdev	PROPN
ftr-313	494	3	,	,	PUNCT
ftr-313	494	4	chicago	chicago	PROPN
ftr-313	494	5	lawyer	lawyer	NOUN
ftr-313	494	6	pleads	plead	VERB
ftr-313	494	7	guilty	guilty	ADJ
ftr-313	494	8	in	in	ADP
ftr-313	494	9	ny	ny	PROPN
ftr-313	494	10	in	in	ADP
ftr-313	494	11	tax	tax	NOUN
ftr-313	494	12	fraud	fraud	NOUN
ftr-313	494	13	,	,	PUNCT
ftr-313	494	14	chi	chi	PROPN
ftr-313	494	15	.	.	PUNCT
ftr-313	495	1	trib	trib	PROPN
ftr-313	495	2	.	.	PUNCT
ftr-313	496	1	(	(	PUNCT
ftr-313	496	2	sept	sept	PROPN
ftr-313	496	3	.	.	PROPN
ftr-313	496	4	13	13	NUM
ftr-313	496	5	,	,	PUNCT
ftr-313	496	6	2012	2012	NUM
ftr-313	496	7	)	)	PUNCT
ftr-313	496	8	,	,	PUNCT
ftr-313	496	9	http://articles	http://articles	PROPN
ftr-313	496	10	.	.	PUNCT
ftr-313	496	11	chicagotribune.com/2012-09-13/business/chi-chicago-lawyer-pleads-guilty-in-ny-intax-fraud-20120913_1_paul-daugerdas-donna-guerin-count-of-tax-evasion	chicagotribune.com/2012-09-13/business/chi-chicago-lawyer-pleads-guilty-in-ny-intax-fraud-20120913_1_paul-daugerdas-donna-guerin-count-of-tax-evasion	NOUN
ftr-313	496	12	.	.	PUNCT
ftr-313	497	1	384	384	NUM
ftr-313	497	2	florida	florida	PROPN
ftr-313	497	3	tax	tax	NOUN
ftr-313	497	4	review	review	NOUN
ftr-313	497	5	[	[	X
ftr-313	497	6	vol	vol	NOUN
ftr-313	497	7	.	.	PUNCT
ftr-313	498	1	14:9	14:9	NUM
ftr-313	498	2	iv	iv	NUM
ftr-313	498	3	.	.	PUNCT
ftr-313	499	1	some	some	DET
ftr-313	499	2	technical	technical	ADJ
ftr-313	499	3	details	detail	NOUN
ftr-313	499	4	of	of	ADP
ftr-313	499	5	a	a	DET
ftr-313	499	6	gugit	gugit	NOUN
ftr-313	499	7	a	a	DET
ftr-313	499	8	successful	successful	ADJ
ftr-313	499	9	gugit	gugit	NOUN
ftr-313	499	10	design95	design95	NOUN
ftr-313	499	11	will	will	AUX
ftr-313	499	12	limit	limit	VERB
ftr-313	499	13	opportunities	opportunity	NOUN
ftr-313	499	14	for	for	SCONJ
ftr-313	499	15	taxpayers	taxpayer	NOUN
ftr-313	499	16	to	to	PART
ftr-313	499	17	diminish	diminish	VERB
ftr-313	499	18	their	their	PRON
ftr-313	499	19	taxes	taxis	NOUN
ftr-313	499	20	through	through	ADP
ftr-313	499	21	transaction	transaction	NOUN
ftr-313	499	22	structures	structure	NOUN
ftr-313	499	23	that	that	PRON
ftr-313	499	24	lack	lack	VERB
ftr-313	499	25	a	a	DET
ftr-313	499	26	compelling	compelling	ADJ
ftr-313	499	27	nontax	nontax	NOUN
ftr-313	499	28	purpose	purpose	NOUN
ftr-313	499	29	.	.	PUNCT
ftr-313	500	1	economically	economically	ADV
ftr-313	500	2	sound	sound	ADJ
ftr-313	500	3	choices	choice	NOUN
ftr-313	500	4	independent	independent	ADJ
ftr-313	500	5	of	of	ADP
ftr-313	500	6	tax	tax	NOUN
ftr-313	500	7	avoidance	avoidance	NOUN
ftr-313	500	8	should	should	AUX
ftr-313	500	9	determine	determine	VERB
ftr-313	500	10	business	business	NOUN
ftr-313	500	11	and	and	CCONJ
ftr-313	500	12	investment	investment	NOUN
ftr-313	500	13	decisions.96	decisions.96	PROPN
ftr-313	500	14	the	the	DET
ftr-313	500	15	tax	tax	NOUN
ftr-313	500	16	base	base	NOUN
ftr-313	500	17	involves	involve	VERB
ftr-313	500	18	at	at	ADV
ftr-313	500	19	least	least	ADV
ftr-313	500	20	four	four	NUM
ftr-313	500	21	discrete	discrete	ADJ
ftr-313	500	22	design	design	NOUN
ftr-313	500	23	areas	area	NOUN
ftr-313	500	24	that	that	PRON
ftr-313	500	25	the	the	DET
ftr-313	500	26	gugit	gugit	NOUN
ftr-313	500	27	project	project	NOUN
ftr-313	500	28	must	must	AUX
ftr-313	500	29	and	and	CCONJ
ftr-313	500	30	this	this	DET
ftr-313	500	31	article	article	NOUN
ftr-313	500	32	will	will	AUX
ftr-313	500	33	address	address	VERB
ftr-313	500	34	:	:	PUNCT
ftr-313	500	35	(	(	PUNCT
ftr-313	500	36	a	a	X
ftr-313	500	37	)	)	PUNCT
ftr-313	500	38	the	the	DET
ftr-313	500	39	formula	formula	NOUN
ftr-313	500	40	for	for	ADP
ftr-313	500	41	distributing	distribute	VERB
ftr-313	500	42	the	the	DET
ftr-313	500	43	tax	tax	NOUN
ftr-313	500	44	base	base	NOUN
ftr-313	500	45	among	among	ADP
ftr-313	500	46	jurisdictions	jurisdiction	NOUN
ftr-313	500	47	in	in	ADP
ftr-313	500	48	which	which	PRON
ftr-313	500	49	the	the	DET
ftr-313	500	50	taxpayer	taxpayer	NOUN
ftr-313	500	51	is	be	AUX
ftr-313	500	52	active	active	ADJ
ftr-313	500	53	,	,	PUNCT
ftr-313	500	54	(	(	PUNCT
ftr-313	500	55	b	b	X
ftr-313	500	56	)	)	PUNCT
ftr-313	500	57	the	the	DET
ftr-313	500	58	definition	definition	NOUN
ftr-313	500	59	of	of	ADP
ftr-313	500	60	the	the	DET
ftr-313	500	61	taxpayer	taxpayer	NOUN
ftr-313	500	62	for	for	ADP
ftr-313	500	63	purposes	purpose	NOUN
ftr-313	500	64	of	of	ADP
ftr-313	500	65	the	the	DET
ftr-313	500	66	gugit	gugit	NOUN
ftr-313	500	67	,	,	PUNCT
ftr-313	500	68	(	(	PUNCT
ftr-313	500	69	c	c	X
ftr-313	500	70	)	)	PUNCT
ftr-313	500	71	expatriation	expatriation	NOUN
ftr-313	500	72	prevention	prevention	NOUN
ftr-313	500	73	,	,	PUNCT
ftr-313	500	74	and	and	CCONJ
ftr-313	500	75	(	(	PUNCT
ftr-313	500	76	d	d	NOUN
ftr-313	500	77	)	)	PUNCT
ftr-313	500	78	language	language	NOUN
ftr-313	500	79	and	and	CCONJ
ftr-313	500	80	currency	currency	NOUN
ftr-313	500	81	translation	translation	NOUN
ftr-313	500	82	.	.	PUNCT
ftr-313	501	1	part	part	NOUN
ftr-313	501	2	v	v	ADP
ftr-313	501	3	addresses	address	NOUN
ftr-313	501	4	components	component	NOUN
ftr-313	501	5	of	of	ADP
ftr-313	501	6	the	the	DET
ftr-313	501	7	base	base	NOUN
ftr-313	501	8	,	,	PUNCT
ftr-313	501	9	including	include	VERB
ftr-313	501	10	matters	matter	NOUN
ftr-313	501	11	of	of	ADP
ftr-313	501	12	accounting	accounting	NOUN
ftr-313	501	13	and	and	CCONJ
ftr-313	501	14	specific	specific	ADJ
ftr-313	501	15	inclusionary	inclusionary	ADJ
ftr-313	501	16	and	and	CCONJ
ftr-313	501	17	exclusionary	exclusionary	ADJ
ftr-313	501	18	rules	rule	NOUN
ftr-313	501	19	.	.	PUNCT
ftr-313	502	1	a.	a.	NOUN
ftr-313	502	2	the	the	DET
ftr-313	502	3	distribution	distribution	NOUN
ftr-313	502	4	formula	formula	NOUN
ftr-313	502	5	the	the	DET
ftr-313	502	6	ccctb	ccctb	NOUN
ftr-313	502	7	proposal	proposal	NOUN
ftr-313	502	8	apportions	apportion	VERB
ftr-313	502	9	business	business	NOUN
ftr-313	502	10	income	income	NOUN
ftr-313	502	11	among	among	ADP
ftr-313	502	12	the	the	DET
ftr-313	502	13	jurisdictions	jurisdiction	NOUN
ftr-313	502	14	in	in	ADP
ftr-313	502	15	which	which	PRON
ftr-313	502	16	the	the	DET
ftr-313	502	17	taxpayer	taxpayer	NOUN
ftr-313	502	18	is	be	AUX
ftr-313	502	19	active	active	ADJ
ftr-313	502	20	according	accord	VERB
ftr-313	502	21	to	to	ADP
ftr-313	502	22	a	a	DET
ftr-313	502	23	formula	formula	NOUN
ftr-313	502	24	that	that	PRON
ftr-313	502	25	gives	give	VERB
ftr-313	502	26	equal	equal	ADJ
ftr-313	502	27	weight	weight	NOUN
ftr-313	502	28	to	to	ADP
ftr-313	502	29	the	the	DET
ftr-313	502	30	three	three	NUM
ftr-313	502	31	components	component	NOUN
ftr-313	502	32	of	of	ADP
ftr-313	502	33	labor	labor	NOUN
ftr-313	502	34	,	,	PUNCT
ftr-313	502	35	property	property	NOUN
ftr-313	502	36	,	,	PUNCT
ftr-313	502	37	and	and	CCONJ
ftr-313	502	38	sales.97	sales.97	NOUN
ftr-313	502	39	the	the	DET
ftr-313	502	40	ep	ep	PROPN
ftr-313	502	41	ccctb	ccctb	NOUN
ftr-313	502	42	resolution	resolution	NOUN
ftr-313	502	43	would	would	AUX
ftr-313	502	44	decrease	decrease	VERB
ftr-313	502	45	the	the	DET
ftr-313	502	46	sales	sale	NOUN
ftr-313	502	47	factor	factor	NOUN
ftr-313	502	48	to	to	ADP
ftr-313	502	49	ten	ten	NUM
ftr-313	502	50	percent	percent	NOUN
ftr-313	502	51	and	and	CCONJ
ftr-313	502	52	increase	increase	VERB
ftr-313	502	53	each	each	PRON
ftr-313	502	54	of	of	ADP
ftr-313	502	55	the	the	DET
ftr-313	502	56	other	other	ADJ
ftr-313	502	57	factors	factor	NOUN
ftr-313	502	58	to	to	ADP
ftr-313	502	59	forty	forty	NUM
ftr-313	502	60	-	-	PUNCT
ftr-313	502	61	five	five	NUM
ftr-313	502	62	percent.98	percent.98	NOUN
ftr-313	502	63	although	although	SCONJ
ftr-313	502	64	the	the	DET
ftr-313	502	65	states	state	NOUN
ftr-313	502	66	of	of	ADP
ftr-313	502	67	the	the	DET
ftr-313	502	68	united	united	PROPN
ftr-313	502	69	states	states	PROPN
ftr-313	502	70	use	use	VERB
ftr-313	502	71	a	a	DET
ftr-313	502	72	combination	combination	NOUN
ftr-313	502	73	of	of	ADP
ftr-313	502	74	the	the	DET
ftr-313	502	75	property	property	NOUN
ftr-313	502	76	,	,	PUNCT
ftr-313	502	77	payroll	payroll	NOUN
ftr-313	502	78	,	,	PUNCT
ftr-313	502	79	and	and	CCONJ
ftr-313	502	80	sales	sale	NOUN
ftr-313	502	81	factors	factor	NOUN
ftr-313	502	82	to	to	PART
ftr-313	502	83	apportion	apportion	VERB
ftr-313	502	84	the	the	DET
ftr-313	502	85	income	income	NOUN
ftr-313	502	86	of	of	ADP
ftr-313	502	87	corporations	corporation	NOUN
ftr-313	502	88	operating	operate	VERB
ftr-313	502	89	in	in	ADP
ftr-313	502	90	more	more	ADJ
ftr-313	502	91	than	than	ADP
ftr-313	502	92	one	one	NUM
ftr-313	502	93	state	state	NOUN
ftr-313	502	94	,	,	PUNCT
ftr-313	502	95	the	the	DET
ftr-313	502	96	states	state	NOUN
ftr-313	502	97	have	have	AUX
ftr-313	502	98	not	not	PART
ftr-313	502	99	agreed	agree	VERB
ftr-313	502	100	on	on	ADP
ftr-313	502	101	a	a	DET
ftr-313	502	102	single	single	ADJ
ftr-313	502	103	formula.99	formula.99	NOUN
ftr-313	502	104	some	some	DET
ftr-313	502	105	states	state	NOUN
ftr-313	502	106	use	use	VERB
ftr-313	502	107	only	only	ADV
ftr-313	502	108	95	95	NUM
ftr-313	502	109	.	.	PUNCT
ftr-313	503	1	building	build	VERB
ftr-313	503	2	consensus	consensus	NOUN
ftr-313	503	3	for	for	ADP
ftr-313	503	4	a	a	DET
ftr-313	503	5	gugit	gugit	NOUN
ftr-313	503	6	will	will	AUX
ftr-313	503	7	require	require	VERB
ftr-313	503	8	long	long	ADJ
ftr-313	503	9	-	-	PUNCT
ftr-313	503	10	term	term	NOUN
ftr-313	503	11	gradual	gradual	ADJ
ftr-313	503	12	development	development	NOUN
ftr-313	503	13	that	that	PRON
ftr-313	503	14	will	will	AUX
ftr-313	503	15	include	include	VERB
ftr-313	503	16	opportunities	opportunity	NOUN
ftr-313	503	17	for	for	SCONJ
ftr-313	503	18	all	all	DET
ftr-313	503	19	interested	interested	ADJ
ftr-313	503	20	parties	party	NOUN
ftr-313	503	21	to	to	PART
ftr-313	503	22	participate	participate	VERB
ftr-313	503	23	.	.	PUNCT
ftr-313	504	1	at	at	ADP
ftr-313	504	2	best	well	ADV
ftr-313	504	3	,	,	PUNCT
ftr-313	504	4	this	this	DET
ftr-313	504	5	paper	paper	NOUN
ftr-313	504	6	provides	provide	VERB
ftr-313	504	7	a	a	DET
ftr-313	504	8	point	point	NOUN
ftr-313	504	9	of	of	ADP
ftr-313	504	10	departure	departure	NOUN
ftr-313	504	11	for	for	ADP
ftr-313	504	12	the	the	DET
ftr-313	504	13	discussion	discussion	NOUN
ftr-313	504	14	and	and	CCONJ
ftr-313	504	15	does	do	AUX
ftr-313	504	16	not	not	PART
ftr-313	504	17	aspire	aspire	VERB
ftr-313	504	18	to	to	ADP
ftr-313	504	19	completeness	completeness	NOUN
ftr-313	504	20	.	.	PUNCT
ftr-313	505	1	96	96	NUM
ftr-313	505	2	.	.	PUNCT
ftr-313	506	1	ordower	ordower	NOUN
ftr-313	506	2	,	,	PUNCT
ftr-313	506	3	supra	supra	PROPN
ftr-313	506	4	note	note	NOUN
ftr-313	506	5	40	40	NUM
ftr-313	506	6	,	,	PUNCT
ftr-313	506	7	at	at	ADP
ftr-313	506	8	70–72	70–72	NUM
ftr-313	506	9	.	.	PUNCT
ftr-313	507	1	the	the	DET
ftr-313	507	2	ccctb	ccctb	NOUN
ftr-313	507	3	wg	wg	PROPN
ftr-313	507	4	recognized	recognize	VERB
ftr-313	507	5	the	the	DET
ftr-313	507	6	continuing	continue	VERB
ftr-313	507	7	risk	risk	NOUN
ftr-313	507	8	of	of	ADP
ftr-313	507	9	tax	tax	NOUN
ftr-313	507	10	avoidance	avoidance	NOUN
ftr-313	507	11	in	in	ADP
ftr-313	507	12	the	the	DET
ftr-313	507	13	ccctb	ccctb	NOUN
ftr-313	507	14	and	and	CCONJ
ftr-313	507	15	included	include	VERB
ftr-313	507	16	an	an	DET
ftr-313	507	17	anti	anti	ADJ
ftr-313	507	18	-	-	ADJ
ftr-313	507	19	avoidance	avoidance	ADJ
ftr-313	507	20	rule	rule	NOUN
ftr-313	507	21	in	in	ADP
ftr-313	507	22	the	the	DET
ftr-313	507	23	proposal	proposal	NOUN
ftr-313	507	24	.	.	PUNCT
ftr-313	508	1	see	see	VERB
ftr-313	508	2	ccctb	ccctb	NOUN
ftr-313	508	3	proposal	proposal	NOUN
ftr-313	508	4	,	,	PUNCT
ftr-313	508	5	supra	supra	PROPN
ftr-313	508	6	note	note	PROPN
ftr-313	508	7	37	37	NUM
ftr-313	508	8	,	,	PUNCT
ftr-313	508	9	art	art	NOUN
ftr-313	508	10	.	.	PUNCT
ftr-313	509	1	80	80	NUM
ftr-313	509	2	,	,	PUNCT
ftr-313	509	3	at	at	ADP
ftr-313	509	4	46	46	NUM
ftr-313	509	5	.	.	PUNCT
ftr-313	510	1	97	97	NUM
ftr-313	510	2	.	.	PUNCT
ftr-313	510	3	ccctb	ccctb	NOUN
ftr-313	510	4	proposal	proposal	NOUN
ftr-313	510	5	,	,	PUNCT
ftr-313	510	6	supra	supra	PROPN
ftr-313	510	7	note	note	PROPN
ftr-313	510	8	37	37	NUM
ftr-313	510	9	,	,	PUNCT
ftr-313	510	10	art	art	NOUN
ftr-313	510	11	.	.	PUNCT
ftr-313	511	1	86	86	NUM
ftr-313	511	2	,	,	PUNCT
ftr-313	511	3	at	at	ADP
ftr-313	511	4	49	49	NUM
ftr-313	511	5	.	.	PUNCT
ftr-313	512	1	98	98	NUM
ftr-313	512	2	.	.	PUNCT
ftr-313	513	1	ep	ep	NOUN
ftr-313	513	2	ccctb	ccctb	NOUN
ftr-313	513	3	resolution	resolution	NOUN
ftr-313	513	4	,	,	PUNCT
ftr-313	513	5	supra	supra	PROPN
ftr-313	513	6	note	note	NOUN
ftr-313	513	7	38	38	NUM
ftr-313	513	8	.	.	PUNCT
ftr-313	514	1	99	99	NUM
ftr-313	514	2	.	.	PUNCT
ftr-313	515	1	while	while	SCONJ
ftr-313	515	2	article	article	NOUN
ftr-313	515	3	iv	iv	X
ftr-313	515	4	of	of	ADP
ftr-313	515	5	the	the	DET
ftr-313	515	6	multistate	multistate	NOUN
ftr-313	515	7	tax	tax	NOUN
ftr-313	515	8	commission	commission	PROPN
ftr-313	515	9	(	(	PUNCT
ftr-313	515	10	mtc	mtc	NOUN
ftr-313	515	11	)	)	PUNCT
ftr-313	515	12	,	,	PUNCT
ftr-313	515	13	model	model	NOUN
ftr-313	515	14	multistate	multistate	NOUN
ftr-313	515	15	tax	tax	NOUN
ftr-313	515	16	compact	compact	NOUN
ftr-313	515	17	(	(	PUNCT
ftr-313	515	18	available	available	ADJ
ftr-313	515	19	on	on	ADP
ftr-313	515	20	mtc	mtc	PROPN
ftr-313	515	21	’s	’s	PART
ftr-313	515	22	website	website	NOUN
ftr-313	515	23	at	at	ADP
ftr-313	515	24	http://www.mtc.gov/	http://www.mtc.gov/	PROPN
ftr-313	515	25	about.aspx?id=76	about.aspx?id=76	NUM
ftr-313	515	26	)	)	PUNCT
ftr-313	515	27	uses	use	VERB
ftr-313	515	28	an	an	DET
ftr-313	515	29	equally	equally	ADV
ftr-313	515	30	weighted	weight	VERB
ftr-313	515	31	three	three	NUM
ftr-313	515	32	-	-	PUNCT
ftr-313	515	33	factor	factor	NOUN
ftr-313	515	34	formula	formula	NOUN
ftr-313	515	35	like	like	ADP
ftr-313	515	36	that	that	PRON
ftr-313	515	37	of	of	ADP
ftr-313	515	38	the	the	DET
ftr-313	515	39	ccctb	ccctb	NOUN
ftr-313	515	40	proposal	proposal	NOUN
ftr-313	515	41	,	,	PUNCT
ftr-313	515	42	only	only	ADV
ftr-313	515	43	sixteen	sixteen	NUM
ftr-313	515	44	states	state	NOUN
ftr-313	515	45	and	and	CCONJ
ftr-313	515	46	the	the	DET
ftr-313	515	47	district	district	NOUN
ftr-313	515	48	of	of	ADP
ftr-313	515	49	columbia	columbia	PROPN
ftr-313	515	50	have	have	AUX
ftr-313	515	51	adopted	adopt	VERB
ftr-313	515	52	the	the	DET
ftr-313	515	53	compact	compact	ADJ
ftr-313	515	54	.	.	PUNCT
ftr-313	516	1	member	member	NOUN
ftr-313	516	2	states	state	NOUN
ftr-313	516	3	,	,	PUNCT
ftr-313	516	4	mtc	mtc	NOUN
ftr-313	516	5	,	,	PUNCT
ftr-313	516	6	http://www.mtc.gov/aboutstatemap.aspx	http://www.mtc.gov/aboutstatemap.aspx	PROPN
ftr-313	516	7	(	(	PUNCT
ftr-313	516	8	last	last	ADV
ftr-313	516	9	visited	visit	VERB
ftr-313	516	10	sept	sept	PROPN
ftr-313	516	11	.	.	PROPN
ftr-313	516	12	25	25	NUM
ftr-313	516	13	,	,	PUNCT
ftr-313	516	14	2013	2013	NUM
ftr-313	516	15	)	)	PUNCT
ftr-313	516	16	.	.	PUNCT
ftr-313	517	1	other	other	ADJ
ftr-313	517	2	states	state	NOUN
ftr-313	517	3	use	use	VERB
ftr-313	517	4	a	a	DET
ftr-313	517	5	variety	variety	NOUN
ftr-313	517	6	of	of	ADP
ftr-313	517	7	formulae	formulae	NOUN
ftr-313	517	8	,	,	PUNCT
ftr-313	517	9	including	include	VERB
ftr-313	517	10	sixteen	sixteen	NUM
ftr-313	517	11	states	state	NOUN
ftr-313	517	12	that	that	PRON
ftr-313	517	13	use	use	VERB
ftr-313	517	14	only	only	ADJ
ftr-313	517	15	sales	sale	NOUN
ftr-313	517	16	,	,	PUNCT
ftr-313	517	17	some	some	PRON
ftr-313	517	18	transitioning	transition	VERB
ftr-313	517	19	to	to	ADP
ftr-313	517	20	only	only	ADJ
ftr-313	517	21	sales	sale	NOUN
ftr-313	517	22	,	,	PUNCT
ftr-313	517	23	and	and	CCONJ
ftr-313	517	24	others	other	NOUN
ftr-313	517	25	using	use	VERB
ftr-313	517	26	double	double	ADJ
ftr-313	517	27	or	or	CCONJ
ftr-313	517	28	triple	triple	ADJ
ftr-313	517	29	-	-	PUNCT
ftr-313	517	30	weighting	weighting	NOUN
ftr-313	517	31	of	of	ADP
ftr-313	517	32	the	the	DET
ftr-313	517	33	sales	sale	NOUN
ftr-313	517	34	factor	factor	NOUN
ftr-313	517	35	.	.	PUNCT
ftr-313	518	1	see	see	VERB
ftr-313	518	2	fed’n	fed’n	NUM
ftr-313	518	3	of	of	ADP
ftr-313	518	4	tax	tax	NOUN
ftr-313	518	5	adm’rs	adm’rs	NOUN
ftr-313	518	6	,	,	PUNCT
ftr-313	518	7	state	state	NOUN
ftr-313	518	8	apportionment	apportionment	NOUN
ftr-313	518	9	of	of	ADP
ftr-313	518	10	corporate	corporate	ADJ
ftr-313	518	11	income	income	NOUN
ftr-313	518	12	(	(	PUNCT
ftr-313	518	13	formulas	formula	NOUN
ftr-313	518	14	for	for	ADP
ftr-313	518	15	tax	tax	NOUN
ftr-313	518	16	year	year	NOUN
ftr-313	518	17	2013	2013	NUM
ftr-313	518	18	—	—	PUNCT
ftr-313	518	19	as	as	ADP
ftr-313	518	20	of	of	ADP
ftr-313	518	21	january	january	PROPN
ftr-313	518	22	1	1	NUM
ftr-313	518	23	,	,	PUNCT
ftr-313	518	24	2013	2013	NUM
ftr-313	518	25	)	)	PUNCT
ftr-313	518	26	,	,	PUNCT
ftr-313	518	27	http://www.taxadmin	http://www.taxadmin	NOUN
ftr-313	518	28	.	.	PUNCT
ftr-313	518	29	org	org	PROPN
ftr-313	518	30	/	/	SYM
ftr-313	518	31	fta	fta	ADJ
ftr-313	518	32	/	/	SYM
ftr-313	518	33	rate	rate	NOUN
ftr-313	518	34	/	/	SYM
ftr-313	518	35	apport.pdf	apport.pdf	NOUN
ftr-313	518	36	.	.	NOUN
ftr-313	518	37	2013	2013	NUM
ftr-313	518	38	]	]	PUNCT
ftr-313	518	39	utopian	utopian	ADJ
ftr-313	518	40	visions	vision	NOUN
ftr-313	518	41	toward	toward	ADP
ftr-313	518	42	a	a	DET
ftr-313	518	43	grand	grand	ADJ
ftr-313	518	44	unified	unified	ADJ
ftr-313	518	45	global	global	ADJ
ftr-313	518	46	income	income	NOUN
ftr-313	518	47	tax	tax	NOUN
ftr-313	518	48	385	385	NUM
ftr-313	518	49	destination	destination	NOUN
ftr-313	518	50	sales.100	sales.100	NOUN
ftr-313	518	51	in	in	ADP
ftr-313	518	52	the	the	DET
ftr-313	518	53	course	course	NOUN
ftr-313	518	54	of	of	ADP
ftr-313	518	55	collecting	collect	VERB
ftr-313	518	56	comments	comment	NOUN
ftr-313	518	57	on	on	ADP
ftr-313	518	58	the	the	DET
ftr-313	518	59	project	project	NOUN
ftr-313	518	60	,	,	PUNCT
ftr-313	518	61	several	several	ADJ
ftr-313	518	62	commentators	commentator	NOUN
ftr-313	518	63	recommended	recommend	VERB
ftr-313	518	64	to	to	ADP
ftr-313	518	65	the	the	DET
ftr-313	518	66	ccctb	ccctb	NOUN
ftr-313	518	67	wg	wg	PROPN
ftr-313	518	68	that	that	SCONJ
ftr-313	518	69	destination	destination	NOUN
ftr-313	518	70	sales	sale	NOUN
ftr-313	518	71	should	should	AUX
ftr-313	518	72	be	be	AUX
ftr-313	518	73	the	the	DET
ftr-313	518	74	only	only	ADJ
ftr-313	518	75	factor	factor	NOUN
ftr-313	518	76	because	because	SCONJ
ftr-313	518	77	it	it	PRON
ftr-313	518	78	is	be	AUX
ftr-313	518	79	the	the	DET
ftr-313	518	80	most	most	ADV
ftr-313	518	81	difficult	difficult	ADJ
ftr-313	518	82	factor	factor	NOUN
ftr-313	518	83	to	to	PART
ftr-313	518	84	move	move	VERB
ftr-313	518	85	from	from	ADP
ftr-313	518	86	one	one	NUM
ftr-313	518	87	taxing	tax	VERB
ftr-313	518	88	jurisdiction	jurisdiction	NOUN
ftr-313	518	89	to	to	ADP
ftr-313	518	90	another	another	PRON
ftr-313	518	91	without	without	ADP
ftr-313	518	92	the	the	DET
ftr-313	518	93	move	move	NOUN
ftr-313	518	94	impacting	impact	VERB
ftr-313	518	95	negatively	negatively	ADV
ftr-313	518	96	the	the	DET
ftr-313	518	97	profitability	profitability	NOUN
ftr-313	518	98	of	of	ADP
ftr-313	518	99	the	the	DET
ftr-313	518	100	taxpayer.101	taxpayer.101	NOUN
ftr-313	518	101	in	in	ADP
ftr-313	518	102	any	any	DET
ftr-313	518	103	event	event	NOUN
ftr-313	518	104	,	,	PUNCT
ftr-313	518	105	support	support	NOUN
ftr-313	518	106	for	for	ADP
ftr-313	518	107	formulary	formulary	ADJ
ftr-313	518	108	apportionment	apportionment	NOUN
ftr-313	518	109	for	for	ADP
ftr-313	518	110	multinational	multinational	ADJ
ftr-313	518	111	corporations	corporation	NOUN
ftr-313	518	112	’	'	PUNCT
ftr-313	518	113	international	international	ADJ
ftr-313	518	114	income	income	NOUN
ftr-313	518	115	is	be	AUX
ftr-313	518	116	growing	grow	VERB
ftr-313	518	117	but	but	CCONJ
ftr-313	518	118	not	not	PART
ftr-313	518	119	yet	yet	ADV
ftr-313	518	120	solid,102	solid,102	PROPN
ftr-313	518	121	and	and	CCONJ
ftr-313	518	122	the	the	DET
ftr-313	518	123	apportionment	apportionment	ADJ
ftr-313	518	124	formula	formula	NOUN
ftr-313	518	125	is	be	AUX
ftr-313	518	126	likely	likely	ADJ
ftr-313	518	127	to	to	PART
ftr-313	518	128	include	include	VERB
ftr-313	518	129	destination	destination	NOUN
ftr-313	518	130	sales	sale	NOUN
ftr-313	518	131	,	,	PUNCT
ftr-313	518	132	property	property	NOUN
ftr-313	518	133	,	,	PUNCT
ftr-313	518	134	and	and	CCONJ
ftr-313	518	135	payroll	payroll	NOUN
ftr-313	518	136	.	.	PUNCT
ftr-313	519	1	1	1	X
ftr-313	519	2	.	.	X
ftr-313	519	3	the	the	DET
ftr-313	519	4	sales	sale	NOUN
ftr-313	519	5	factor	factor	NOUN
ftr-313	519	6	sales	sale	NOUN
ftr-313	519	7	might	might	AUX
ftr-313	519	8	be	be	AUX
ftr-313	519	9	a	a	DET
ftr-313	519	10	reasonable	reasonable	ADJ
ftr-313	519	11	choice	choice	NOUN
ftr-313	519	12	as	as	ADP
ftr-313	519	13	a	a	DET
ftr-313	519	14	single	single	ADJ
ftr-313	519	15	factor	factor	NOUN
ftr-313	519	16	where	where	SCONJ
ftr-313	519	17	the	the	DET
ftr-313	519	18	taxpayer	taxpayer	NOUN
ftr-313	519	19	is	be	AUX
ftr-313	519	20	active	active	ADJ
ftr-313	519	21	only	only	ADV
ftr-313	519	22	in	in	ADP
ftr-313	519	23	countries	country	NOUN
ftr-313	519	24	having	have	VERB
ftr-313	519	25	substantially	substantially	ADV
ftr-313	519	26	equal	equal	ADJ
ftr-313	519	27	tax	tax	NOUN
ftr-313	519	28	rates	rate	NOUN
ftr-313	519	29	and	and	CCONJ
ftr-313	519	30	having	have	VERB
ftr-313	519	31	populations	population	NOUN
ftr-313	519	32	with	with	ADP
ftr-313	519	33	substantially	substantially	ADV
ftr-313	519	34	equal	equal	ADJ
ftr-313	519	35	abilities	ability	NOUN
ftr-313	519	36	to	to	PART
ftr-313	519	37	consume	consume	VERB
ftr-313	519	38	.	.	PUNCT
ftr-313	520	1	the	the	DET
ftr-313	520	2	eu	eu	PROPN
ftr-313	520	3	might	might	AUX
ftr-313	520	4	be	be	AUX
ftr-313	520	5	just	just	ADV
ftr-313	520	6	such	such	DET
ftr-313	520	7	a	a	DET
ftr-313	520	8	region	region	NOUN
ftr-313	520	9	,	,	PUNCT
ftr-313	520	10	but	but	CCONJ
ftr-313	520	11	even	even	ADV
ftr-313	520	12	there	there	ADV
ftr-313	520	13	,	,	PUNCT
ftr-313	520	14	significant	significant	ADJ
ftr-313	520	15	differences	difference	NOUN
ftr-313	520	16	in	in	ADP
ftr-313	520	17	wage	wage	NOUN
ftr-313	520	18	levels	level	NOUN
ftr-313	520	19	and	and	CCONJ
ftr-313	520	20	the	the	DET
ftr-313	520	21	ability	ability	NOUN
ftr-313	520	22	to	to	PART
ftr-313	520	23	consume	consume	VERB
ftr-313	520	24	inhere	inhere	PROPN
ftr-313	520	25	.	.	PUNCT
ftr-313	521	1	the	the	DET
ftr-313	521	2	ep	ep	PROPN
ftr-313	521	3	rapporteur	rapporteur	PROPN
ftr-313	521	4	attempted	attempt	VERB
ftr-313	521	5	to	to	PART
ftr-313	521	6	“	"	PUNCT
ftr-313	521	7	reconcile	reconcile	VERB
ftr-313	521	8	the	the	DET
ftr-313	521	9	various	various	ADJ
ftr-313	521	10	points	point	NOUN
ftr-313	521	11	of	of	ADP
ftr-313	521	12	view	view	NOUN
ftr-313	521	13	about	about	ADP
ftr-313	521	14	the	the	DET
ftr-313	521	15	factor	factor	NOUN
ftr-313	521	16	‘	'	PUNCT
ftr-313	521	17	turnover,’”103	turnover,’”103	NOUN
ftr-313	521	18	by	by	ADP
ftr-313	521	19	reducing	reduce	VERB
ftr-313	521	20	the	the	DET
ftr-313	521	21	weighting	weighting	NOUN
ftr-313	521	22	of	of	ADP
ftr-313	521	23	sales	sale	NOUN
ftr-313	521	24	and	and	CCONJ
ftr-313	521	25	increasing	increase	VERB
ftr-313	521	26	the	the	DET
ftr-313	521	27	weighting	weighting	NOUN
ftr-313	521	28	of	of	ADP
ftr-313	521	29	the	the	DET
ftr-313	521	30	other	other	ADJ
ftr-313	521	31	factors.104	factors.104	NOUN
ftr-313	521	32	in	in	ADP
ftr-313	521	33	the	the	DET
ftr-313	521	34	presence	presence	NOUN
ftr-313	521	35	of	of	ADP
ftr-313	521	36	large	large	ADJ
ftr-313	521	37	wealth	wealth	NOUN
ftr-313	521	38	disparities	disparity	NOUN
ftr-313	521	39	from	from	ADP
ftr-313	521	40	country	country	NOUN
ftr-313	521	41	to	to	ADP
ftr-313	521	42	country	country	NOUN
ftr-313	521	43	or	or	CCONJ
ftr-313	521	44	region	region	NOUN
ftr-313	521	45	to	to	ADP
ftr-313	521	46	region	region	NOUN
ftr-313	521	47	,	,	PUNCT
ftr-313	521	48	destination	destination	NOUN
ftr-313	521	49	sales	sale	NOUN
ftr-313	521	50	is	be	AUX
ftr-313	521	51	a	a	DET
ftr-313	521	52	far	far	ADV
ftr-313	521	53	less	less	ADV
ftr-313	521	54	compelling	compelling	ADJ
ftr-313	521	55	factor	factor	NOUN
ftr-313	521	56	.	.	PUNCT
ftr-313	522	1	the	the	DET
ftr-313	522	2	sales	sale	NOUN
ftr-313	522	3	factor	factor	NOUN
ftr-313	522	4	apportions	apportion	VERB
ftr-313	522	5	income	income	NOUN
ftr-313	522	6	to	to	ADP
ftr-313	522	7	consuming	consume	VERB
ftr-313	522	8	countries	country	NOUN
ftr-313	522	9	even	even	ADV
ftr-313	522	10	when	when	SCONJ
ftr-313	522	11	production	production	NOUN
ftr-313	522	12	is	be	AUX
ftr-313	522	13	in	in	ADP
ftr-313	522	14	nonconsuming	nonconsuming	ADJ
ftr-313	522	15	countries	country	NOUN
ftr-313	522	16	.	.	PUNCT
ftr-313	523	1	while	while	SCONJ
ftr-313	523	2	it	it	PRON
ftr-313	523	3	is	be	AUX
ftr-313	523	4	difficult	difficult	ADJ
ftr-313	523	5	to	to	PART
ftr-313	523	6	manipulate	manipulate	VERB
ftr-313	523	7	the	the	DET
ftr-313	523	8	destination	destination	NOUN
ftr-313	523	9	of	of	ADP
ftr-313	523	10	sales	sale	NOUN
ftr-313	523	11	without	without	ADP
ftr-313	523	12	sacrificing	sacrifice	VERB
ftr-313	523	13	profit	profit	NOUN
ftr-313	523	14	,	,	PUNCT
ftr-313	523	15	concentration	concentration	NOUN
ftr-313	523	16	of	of	ADP
ftr-313	523	17	sales	sale	NOUN
ftr-313	523	18	in	in	ADP
ftr-313	523	19	wealthier	wealthy	ADJ
ftr-313	523	20	jurisdictions	jurisdiction	NOUN
ftr-313	523	21	deprives	deprive	VERB
ftr-313	523	22	producing	produce	VERB
ftr-313	523	23	—	—	PUNCT
ftr-313	523	24	but	but	CCONJ
ftr-313	523	25	not	not	PART
ftr-313	523	26	consuming	consume	VERB
ftr-313	523	27	—	—	PUNCT
ftr-313	523	28	jurisdictions	jurisdiction	NOUN
ftr-313	523	29	of	of	ADP
ftr-313	523	30	their	their	PRON
ftr-313	523	31	shares	share	NOUN
ftr-313	523	32	of	of	ADP
ftr-313	523	33	the	the	DET
ftr-313	523	34	tax	tax	NOUN
ftr-313	523	35	base	base	NOUN
ftr-313	523	36	.	.	PUNCT
ftr-313	524	1	100	100	NUM
ftr-313	524	2	.	.	PUNCT
ftr-313	525	1	i	i	PRON
ftr-313	525	2	d.	d.	PROPN
ftr-313	525	3	101	101	NUM
ftr-313	525	4	.	.	PUNCT
ftr-313	526	1	see	see	VERB
ftr-313	526	2	,	,	PUNCT
ftr-313	526	3	e.g.	e.g.	ADV
ftr-313	526	4	,	,	PUNCT
ftr-313	526	5	avi	avi	NOUN
ftr-313	526	6	-	-	PUNCT
ftr-313	526	7	yonah	yonah	ADJ
ftr-313	526	8	,	,	PUNCT
ftr-313	526	9	clausing	clausing	NOUN
ftr-313	526	10	&	&	CCONJ
ftr-313	526	11	durst	durst	PROPN
ftr-313	526	12	,	,	PUNCT
ftr-313	526	13	supra	supra	NOUN
ftr-313	526	14	note	note	NOUN
ftr-313	526	15	3	3	NUM
ftr-313	526	16	(	(	PUNCT
ftr-313	526	17	arguing	argue	VERB
ftr-313	526	18	that	that	SCONJ
ftr-313	526	19	relinquishing	relinquish	VERB
ftr-313	526	20	sales	sale	NOUN
ftr-313	526	21	opportunities	opportunity	NOUN
ftr-313	526	22	in	in	ADP
ftr-313	526	23	order	order	NOUN
ftr-313	526	24	to	to	PART
ftr-313	526	25	move	move	VERB
ftr-313	526	26	income	income	NOUN
ftr-313	526	27	to	to	ADP
ftr-313	526	28	another	another	DET
ftr-313	526	29	jurisdiction	jurisdiction	NOUN
ftr-313	526	30	hardly	hardly	ADV
ftr-313	526	31	makes	make	VERB
ftr-313	526	32	economic	economic	ADJ
ftr-313	526	33	sense	sense	NOUN
ftr-313	526	34	)	)	PUNCT
ftr-313	526	35	.	.	PUNCT
ftr-313	527	1	102	102	X
ftr-313	527	2	.	.	PUNCT
ftr-313	528	1	see	see	VERB
ftr-313	528	2	eric	eric	PROPN
ftr-313	528	3	kroh	kroh	PROPN
ftr-313	528	4	,	,	PUNCT
ftr-313	528	5	formulary	formulary	ADJ
ftr-313	528	6	apportionment	apportionment	NOUN
ftr-313	528	7	could	could	AUX
ftr-313	528	8	resolve	resolve	VERB
ftr-313	528	9	problems	problem	NOUN
ftr-313	528	10	with	with	ADP
ftr-313	528	11	international	international	ADJ
ftr-313	528	12	taxation	taxation	NOUN
ftr-313	528	13	system	system	NOUN
ftr-313	528	14	,	,	PUNCT
ftr-313	528	15	2012	2012	NUM
ftr-313	528	16	tnt	tnt	PROPN
ftr-313	528	17	139	139	NUM
ftr-313	528	18	-	-	SYM
ftr-313	528	19	3	3	NUM
ftr-313	528	20	(	(	PUNCT
ftr-313	528	21	july	july	PROPN
ftr-313	528	22	19	19	NUM
ftr-313	528	23	,	,	PUNCT
ftr-313	528	24	2012	2012	NUM
ftr-313	528	25	)	)	PUNCT
ftr-313	528	26	(	(	PUNCT
ftr-313	528	27	summarizing	summarize	VERB
ftr-313	528	28	comments	comment	NOUN
ftr-313	528	29	made	make	VERB
ftr-313	528	30	by	by	ADP
ftr-313	528	31	lee	lee	PROPN
ftr-313	528	32	sheppard	sheppard	PROPN
ftr-313	528	33	of	of	ADP
ftr-313	528	34	tax	tax	NOUN
ftr-313	528	35	analysts	analyst	NOUN
ftr-313	528	36	and	and	CCONJ
ftr-313	528	37	paul	paul	PROPN
ftr-313	528	38	oosterhuis	oosterhuis	PROPN
ftr-313	528	39	of	of	ADP
ftr-313	528	40	skadden	skadden	ADJ
ftr-313	528	41	,	,	PUNCT
ftr-313	528	42	arps	arp	NOUN
ftr-313	528	43	,	,	PUNCT
ftr-313	528	44	slate	slate	NOUN
ftr-313	528	45	,	,	PUNCT
ftr-313	528	46	meagher	meagher	PROPN
ftr-313	528	47	&	&	CCONJ
ftr-313	528	48	flom	flom	PROPN
ftr-313	528	49	llp	llp	PROPN
ftr-313	528	50	concerning	concern	VERB
ftr-313	528	51	formulary	formulary	ADJ
ftr-313	528	52	apportionment	apportionment	NOUN
ftr-313	528	53	at	at	ADP
ftr-313	528	54	an	an	DET
ftr-313	528	55	international	international	ADJ
ftr-313	528	56	tax	tax	PROPN
ftr-313	528	57	institute	institute	PROPN
ftr-313	528	58	forum	forum	PROPN
ftr-313	528	59	)	)	PUNCT
ftr-313	528	60	.	.	PUNCT
ftr-313	529	1	103	103	NUM
ftr-313	529	2	.	.	PUNCT
ftr-313	530	1	ep	ep	NOUN
ftr-313	530	2	ccctb	ccctb	NOUN
ftr-313	530	3	resolution	resolution	NOUN
ftr-313	530	4	,	,	PUNCT
ftr-313	530	5	supra	supra	PROPN
ftr-313	530	6	note	note	NOUN
ftr-313	530	7	38	38	NUM
ftr-313	530	8	(	(	PUNCT
ftr-313	530	9	follow	follow	VERB
ftr-313	530	10	“	"	PUNCT
ftr-313	530	11	a7	a7	PROPN
ftr-313	530	12	-	-	PUNCT
ftr-313	530	13	0080/2012	0080/2012	NUM
ftr-313	530	14	”	"	PUNCT
ftr-313	530	15	hyperlink	hyperlink	NOUN
ftr-313	530	16	;	;	PUNCT
ftr-313	530	17	then	then	ADV
ftr-313	530	18	select	select	VERB
ftr-313	530	19	“	"	PUNCT
ftr-313	530	20	explanatory	explanatory	ADJ
ftr-313	530	21	statement	statement	NOUN
ftr-313	530	22	”	"	PUNCT
ftr-313	530	23	)	)	PUNCT
ftr-313	530	24	.	.	PUNCT
ftr-313	531	1	104	104	NUM
ftr-313	531	2	.	.	PUNCT
ftr-313	532	1	i	i	PRON
ftr-313	532	2	d.	d.	PROPN
ftr-313	532	3	part	part	NOUN
ftr-313	532	4	of	of	ADP
ftr-313	532	5	the	the	DET
ftr-313	532	6	objection	objection	NOUN
ftr-313	532	7	lay	lie	VERB
ftr-313	532	8	in	in	ADP
ftr-313	532	9	the	the	DET
ftr-313	532	10	universal	universal	ADJ
ftr-313	532	11	presence	presence	NOUN
ftr-313	532	12	in	in	ADP
ftr-313	532	13	the	the	DET
ftr-313	532	14	eu	eu	PROPN
ftr-313	532	15	of	of	ADP
ftr-313	532	16	a	a	DET
ftr-313	532	17	destination	destination	NOUN
ftr-313	532	18	sales	sale	NOUN
ftr-313	532	19	–	–	PUNCT
ftr-313	532	20	based	base	VERB
ftr-313	532	21	value	value	NOUN
ftr-313	532	22	-	-	PUNCT
ftr-313	532	23	added	add	VERB
ftr-313	532	24	tax	tax	NOUN
ftr-313	532	25	,	,	PUNCT
ftr-313	532	26	so	so	SCONJ
ftr-313	532	27	the	the	DET
ftr-313	532	28	proposed	propose	VERB
ftr-313	532	29	formula	formula	NOUN
ftr-313	532	30	would	would	AUX
ftr-313	532	31	give	give	VERB
ftr-313	532	32	significant	significant	ADJ
ftr-313	532	33	weight	weight	NOUN
ftr-313	532	34	to	to	ADP
ftr-313	532	35	sales	sale	NOUN
ftr-313	532	36	under	under	ADP
ftr-313	532	37	both	both	CCONJ
ftr-313	532	38	primary	primary	ADJ
ftr-313	532	39	tax	tax	NOUN
ftr-313	532	40	systems	system	NOUN
ftr-313	532	41	in	in	ADP
ftr-313	532	42	the	the	DET
ftr-313	532	43	eu	eu	PROPN
ftr-313	532	44	,	,	PUNCT
ftr-313	532	45	the	the	DET
ftr-313	532	46	income	income	NOUN
ftr-313	532	47	tax	tax	NOUN
ftr-313	532	48	and	and	CCONJ
ftr-313	532	49	the	the	DET
ftr-313	532	50	value	value	NOUN
ftr-313	532	51	-	-	PUNCT
ftr-313	532	52	added	add	VERB
ftr-313	532	53	tax	tax	NOUN
ftr-313	532	54	.	.	PUNCT
ftr-313	533	1	386	386	NUM
ftr-313	533	2	florida	florida	PROPN
ftr-313	533	3	tax	tax	NOUN
ftr-313	533	4	review	review	NOUN
ftr-313	533	5	[	[	X
ftr-313	533	6	vol	vol	NOUN
ftr-313	533	7	.	.	PUNCT
ftr-313	534	1	14:9	14:9	NUM
ftr-313	534	2	2	2	NUM
ftr-313	534	3	.	.	PUNCT
ftr-313	535	1	the	the	DET
ftr-313	535	2	property	property	NOUN
ftr-313	535	3	factor	factor	NOUN
ftr-313	535	4	taxpayers	taxpayer	NOUN
ftr-313	535	5	locate	locate	VERB
ftr-313	535	6	their	their	PRON
ftr-313	535	7	physical	physical	ADJ
ftr-313	535	8	property	property	NOUN
ftr-313	535	9	where	where	SCONJ
ftr-313	535	10	production	production	NOUN
ftr-313	535	11	or	or	CCONJ
ftr-313	535	12	management	management	NOUN
ftr-313	535	13	activity	activity	NOUN
ftr-313	535	14	takes	take	VERB
ftr-313	535	15	place	place	NOUN
ftr-313	535	16	.	.	PUNCT
ftr-313	536	1	heavy	heavy	ADJ
ftr-313	536	2	industry	industry	NOUN
ftr-313	536	3	(	(	PUNCT
ftr-313	536	4	both	both	CCONJ
ftr-313	536	5	manufacturing	manufacturing	NOUN
ftr-313	536	6	and	and	CCONJ
ftr-313	536	7	extraction	extraction	NOUN
ftr-313	536	8	)	)	PUNCT
ftr-313	536	9	uses	use	VERB
ftr-313	536	10	substantial	substantial	ADJ
ftr-313	536	11	amounts	amount	NOUN
ftr-313	536	12	of	of	ADP
ftr-313	536	13	physical	physical	ADJ
ftr-313	536	14	property	property	NOUN
ftr-313	536	15	.	.	PUNCT
ftr-313	537	1	while	while	SCONJ
ftr-313	537	2	location	location	NOUN
ftr-313	537	3	of	of	ADP
ftr-313	537	4	productive	productive	ADJ
ftr-313	537	5	activity	activity	NOUN
ftr-313	537	6	generally	generally	ADV
ftr-313	537	7	correlates	correlate	VERB
ftr-313	537	8	with	with	ADP
ftr-313	537	9	location	location	NOUN
ftr-313	537	10	of	of	ADP
ftr-313	537	11	physical	physical	ADJ
ftr-313	537	12	property	property	NOUN
ftr-313	537	13	,	,	PUNCT
ftr-313	537	14	so	so	SCONJ
ftr-313	537	15	that	that	SCONJ
ftr-313	537	16	some	some	DET
ftr-313	537	17	labor	labor	NOUN
ftr-313	537	18	-	-	PUNCT
ftr-313	537	19	based	base	VERB
ftr-313	537	20	measure	measure	NOUN
ftr-313	537	21	of	of	ADP
ftr-313	537	22	productive	productive	ADJ
ftr-313	537	23	activity	activity	NOUN
ftr-313	537	24	might	might	AUX
ftr-313	537	25	substitute	substitute	VERB
ftr-313	537	26	for	for	ADP
ftr-313	537	27	that	that	DET
ftr-313	537	28	property	property	NOUN
ftr-313	537	29	in	in	ADP
ftr-313	537	30	an	an	DET
ftr-313	537	31	apportionment	apportionment	ADJ
ftr-313	537	32	formula	formula	NOUN
ftr-313	537	33	,	,	PUNCT
ftr-313	537	34	direct	direct	ADJ
ftr-313	537	35	inclusion	inclusion	NOUN
ftr-313	537	36	of	of	ADP
ftr-313	537	37	a	a	DET
ftr-313	537	38	property	property	NOUN
ftr-313	537	39	factor	factor	NOUN
ftr-313	537	40	in	in	ADP
ftr-313	537	41	the	the	DET
ftr-313	537	42	apportionment	apportionment	ADJ
ftr-313	537	43	formula	formula	NOUN
ftr-313	537	44	seems	seem	VERB
ftr-313	537	45	appropriate	appropriate	ADJ
ftr-313	537	46	.	.	PUNCT
ftr-313	538	1	moreover	moreover	ADV
ftr-313	538	2	,	,	PUNCT
ftr-313	538	3	form	form	NOUN
ftr-313	538	4	of	of	ADP
ftr-313	538	5	ownership	ownership	NOUN
ftr-313	538	6	should	should	AUX
ftr-313	538	7	make	make	VERB
ftr-313	538	8	no	no	DET
ftr-313	538	9	difference	difference	NOUN
ftr-313	538	10	to	to	ADP
ftr-313	538	11	formulary	formulary	ADJ
ftr-313	538	12	inclusion	inclusion	NOUN
ftr-313	538	13	.	.	PUNCT
ftr-313	539	1	leased	lease	VERB
ftr-313	539	2	property	property	NOUN
ftr-313	539	3	should	should	AUX
ftr-313	539	4	be	be	AUX
ftr-313	539	5	part	part	NOUN
ftr-313	539	6	of	of	ADP
ftr-313	539	7	the	the	DET
ftr-313	539	8	apportionment	apportionment	ADJ
ftr-313	539	9	formula	formula	NOUN
ftr-313	539	10	of	of	ADP
ftr-313	539	11	the	the	DET
ftr-313	539	12	lessee	lessee	NOUN
ftr-313	539	13	during	during	ADP
ftr-313	539	14	the	the	DET
ftr-313	539	15	term	term	NOUN
ftr-313	539	16	of	of	ADP
ftr-313	539	17	its	its	PRON
ftr-313	539	18	use	use	NOUN
ftr-313	539	19	of	of	ADP
ftr-313	539	20	the	the	DET
ftr-313	539	21	property	property	NOUN
ftr-313	539	22	.	.	PUNCT
ftr-313	540	1	while	while	SCONJ
ftr-313	540	2	the	the	DET
ftr-313	540	3	payment	payment	NOUN
ftr-313	540	4	of	of	ADP
ftr-313	540	5	business	business	NOUN
ftr-313	540	6	rent	rent	NOUN
ftr-313	540	7	would	would	AUX
ftr-313	540	8	be	be	AUX
ftr-313	540	9	a	a	DET
ftr-313	540	10	deductible	deductible	ADJ
ftr-313	540	11	expense	expense	NOUN
ftr-313	540	12	under	under	ADP
ftr-313	540	13	the	the	DET
ftr-313	540	14	gugit	gugit	NOUN
ftr-313	540	15	,	,	PUNCT
ftr-313	540	16	the	the	DET
ftr-313	540	17	present	present	ADJ
ftr-313	540	18	value	value	NOUN
ftr-313	540	19	of	of	ADP
ftr-313	540	20	the	the	DET
ftr-313	540	21	rental	rental	ADJ
ftr-313	540	22	payments	payment	NOUN
ftr-313	540	23	should	should	AUX
ftr-313	540	24	constitute	constitute	VERB
ftr-313	540	25	property	property	NOUN
ftr-313	540	26	for	for	ADP
ftr-313	540	27	purposes	purpose	NOUN
ftr-313	540	28	of	of	ADP
ftr-313	540	29	the	the	DET
ftr-313	540	30	allocation	allocation	NOUN
ftr-313	540	31	formula	formula	NOUN
ftr-313	540	32	.	.	PUNCT
ftr-313	541	1	the	the	DET
ftr-313	541	2	independence	independence	NOUN
ftr-313	541	3	of	of	ADP
ftr-313	541	4	the	the	DET
ftr-313	541	5	lessor	lessor	NOUN
ftr-313	541	6	from	from	ADP
ftr-313	541	7	the	the	DET
ftr-313	541	8	lessee	lessee	NOUN
ftr-313	541	9	assures	assure	VERB
ftr-313	541	10	that	that	SCONJ
ftr-313	541	11	the	the	DET
ftr-313	541	12	rental	rental	ADJ
ftr-313	541	13	price	price	NOUN
ftr-313	541	14	reflects	reflect	VERB
ftr-313	541	15	fair	fair	ADJ
ftr-313	541	16	market	market	NOUN
ftr-313	541	17	rental	rental	NOUN
ftr-313	541	18	value	value	NOUN
ftr-313	541	19	.	.	PUNCT
ftr-313	542	1	where	where	SCONJ
ftr-313	542	2	the	the	DET
ftr-313	542	3	lessor	lessor	NOUN
ftr-313	542	4	and	and	CCONJ
ftr-313	542	5	lessee	lessee	NOUN
ftr-313	542	6	are	be	AUX
ftr-313	542	7	not	not	PART
ftr-313	542	8	dealing	deal	VERB
ftr-313	542	9	at	at	ADP
ftr-313	542	10	arm	arm	NOUN
ftr-313	542	11	’s	’s	PART
ftr-313	542	12	length	length	NOUN
ftr-313	542	13	,	,	PUNCT
ftr-313	542	14	the	the	DET
ftr-313	542	15	gugit	gugit	NOUN
ftr-313	542	16	would	would	AUX
ftr-313	542	17	disregard	disregard	VERB
ftr-313	542	18	the	the	DET
ftr-313	542	19	lease	lease	NOUN
ftr-313	542	20	and	and	CCONJ
ftr-313	542	21	include	include	VERB
ftr-313	542	22	the	the	DET
ftr-313	542	23	owned	own	VERB
ftr-313	542	24	property	property	NOUN
ftr-313	542	25	as	as	ADP
ftr-313	542	26	property	property	NOUN
ftr-313	542	27	of	of	ADP
ftr-313	542	28	the	the	DET
ftr-313	542	29	taxpaying	taxpaying	NOUN
ftr-313	542	30	enterprise	enterprise	NOUN
ftr-313	542	31	that	that	PRON
ftr-313	542	32	includes	include	VERB
ftr-313	542	33	both	both	PRON
ftr-313	542	34	the	the	DET
ftr-313	542	35	lessor	lessor	NOUN
ftr-313	542	36	and	and	CCONJ
ftr-313	542	37	the	the	DET
ftr-313	542	38	lessee	lessee	NOUN
ftr-313	542	39	.	.	PUNCT
ftr-313	543	1	the	the	DET
ftr-313	543	2	property	property	NOUN
ftr-313	543	3	factor	factor	NOUN
ftr-313	543	4	will	will	AUX
ftr-313	543	5	apportion	apportion	VERB
ftr-313	543	6	income	income	NOUN
ftr-313	543	7	to	to	ADP
ftr-313	543	8	the	the	DET
ftr-313	543	9	location	location	NOUN
ftr-313	543	10	of	of	ADP
ftr-313	543	11	the	the	DET
ftr-313	543	12	productive	productive	ADJ
ftr-313	543	13	activity	activity	NOUN
ftr-313	543	14	,	,	PUNCT
ftr-313	543	15	whether	whether	SCONJ
ftr-313	543	16	the	the	DET
ftr-313	543	17	productive	productive	ADJ
ftr-313	543	18	activity	activity	NOUN
ftr-313	543	19	is	be	AUX
ftr-313	543	20	the	the	DET
ftr-313	543	21	actual	actual	ADJ
ftr-313	543	22	manufacturing	manufacturing	NOUN
ftr-313	543	23	or	or	CCONJ
ftr-313	543	24	extraction	extraction	NOUN
ftr-313	543	25	or	or	CCONJ
ftr-313	543	26	,	,	PUNCT
ftr-313	543	27	in	in	ADP
ftr-313	543	28	the	the	DET
ftr-313	543	29	case	case	NOUN
ftr-313	543	30	of	of	ADP
ftr-313	543	31	management	management	NOUN
ftr-313	543	32	offices	office	NOUN
ftr-313	543	33	,	,	PUNCT
ftr-313	543	34	the	the	DET
ftr-313	543	35	management	management	NOUN
ftr-313	543	36	of	of	ADP
ftr-313	543	37	activity	activity	NOUN
ftr-313	543	38	occurs	occur	VERB
ftr-313	543	39	.	.	PUNCT
ftr-313	544	1	to	to	ADP
ftr-313	544	2	the	the	DET
ftr-313	544	3	contrary	contrary	NOUN
ftr-313	544	4	,	,	PUNCT
ftr-313	544	5	the	the	DET
ftr-313	544	6	location	location	NOUN
ftr-313	544	7	of	of	ADP
ftr-313	544	8	intangible	intangible	ADJ
ftr-313	544	9	property	property	NOUN
ftr-313	544	10	frequently	frequently	ADV
ftr-313	544	11	bears	bear	VERB
ftr-313	544	12	little	little	ADJ
ftr-313	544	13	relationship	relationship	NOUN
ftr-313	544	14	to	to	ADP
ftr-313	544	15	productive	productive	ADJ
ftr-313	544	16	activity	activity	NOUN
ftr-313	544	17	.	.	PUNCT
ftr-313	545	1	excluding	exclude	VERB
ftr-313	545	2	intangible	intangible	ADJ
ftr-313	545	3	property	property	NOUN
ftr-313	545	4	from	from	ADP
ftr-313	545	5	the	the	DET
ftr-313	545	6	apportionment	apportionment	ADJ
ftr-313	545	7	formula	formula	NOUN
ftr-313	545	8	prevents	prevent	VERB
ftr-313	545	9	enterprises	enterprise	NOUN
ftr-313	545	10	that	that	PRON
ftr-313	545	11	generate	generate	VERB
ftr-313	545	12	income	income	NOUN
ftr-313	545	13	from	from	ADP
ftr-313	545	14	intangible	intangible	ADJ
ftr-313	545	15	property	property	NOUN
ftr-313	545	16	from	from	ADP
ftr-313	545	17	shifting	shift	VERB
ftr-313	545	18	the	the	DET
ftr-313	545	19	income	income	NOUN
ftr-313	545	20	artificially	artificially	ADV
ftr-313	545	21	to	to	ADP
ftr-313	545	22	lower	low	ADJ
ftr-313	545	23	tax	tax	NOUN
ftr-313	545	24	jurisdictions	jurisdiction	NOUN
ftr-313	545	25	.	.	PUNCT
ftr-313	546	1	one	one	PRON
ftr-313	546	2	may	may	AUX
ftr-313	546	3	store	store	VERB
ftr-313	546	4	the	the	DET
ftr-313	546	5	formula	formula	NOUN
ftr-313	546	6	for	for	ADP
ftr-313	546	7	a	a	DET
ftr-313	546	8	process	process	NOUN
ftr-313	546	9	or	or	CCONJ
ftr-313	546	10	a	a	DET
ftr-313	546	11	pharmaceutical	pharmaceutical	NOUN
ftr-313	546	12	anywhere	anywhere	ADV
ftr-313	546	13	without	without	ADP
ftr-313	546	14	adversely	adversely	ADV
ftr-313	546	15	affecting	affect	VERB
ftr-313	546	16	the	the	DET
ftr-313	546	17	production	production	NOUN
ftr-313	546	18	from	from	ADP
ftr-313	546	19	use	use	NOUN
ftr-313	546	20	of	of	ADP
ftr-313	546	21	the	the	DET
ftr-313	546	22	intangible	intangible	NOUN
ftr-313	546	23	elsewhere	elsewhere	ADV
ftr-313	546	24	.	.	PUNCT
ftr-313	547	1	the	the	DET
ftr-313	547	2	ccctb	ccctb	NOUN
ftr-313	547	3	proposal	proposal	NOUN
ftr-313	547	4	excludes	exclude	VERB
ftr-313	547	5	intangible	intangible	ADJ
ftr-313	547	6	assets	asset	NOUN
ftr-313	547	7	from	from	ADP
ftr-313	547	8	the	the	DET
ftr-313	547	9	property	property	NOUN
ftr-313	547	10	factor	factor	NOUN
ftr-313	547	11	of	of	ADP
ftr-313	547	12	the	the	DET
ftr-313	547	13	apportionment	apportionment	ADJ
ftr-313	547	14	formula	formula	NOUN
ftr-313	547	15	because	because	SCONJ
ftr-313	547	16	relocation	relocation	NOUN
ftr-313	547	17	of	of	ADP
ftr-313	547	18	those	those	DET
ftr-313	547	19	assets	asset	NOUN
ftr-313	547	20	requires	require	VERB
ftr-313	547	21	no	no	DET
ftr-313	547	22	significant	significant	ADJ
ftr-313	547	23	cost.105	cost.105	NOUN
ftr-313	547	24	since	since	SCONJ
ftr-313	547	25	the	the	DET
ftr-313	547	26	creation	creation	NOUN
ftr-313	547	27	of	of	ADP
ftr-313	547	28	the	the	DET
ftr-313	547	29	intangible	intangible	ADJ
ftr-313	547	30	property	property	NOUN
ftr-313	547	31	will	will	AUX
ftr-313	547	32	manifest	manifest	VERB
ftr-313	547	33	itself	itself	PRON
ftr-313	547	34	in	in	ADP
ftr-313	547	35	the	the	DET
ftr-313	547	36	payroll	payroll	NOUN
ftr-313	547	37	factor	factor	NOUN
ftr-313	547	38	during	during	ADP
ftr-313	547	39	its	its	PRON
ftr-313	547	40	creation	creation	NOUN
ftr-313	547	41	and	and	CCONJ
ftr-313	547	42	development	development	NOUN
ftr-313	547	43	and	and	CCONJ
ftr-313	547	44	in	in	ADP
ftr-313	547	45	the	the	DET
ftr-313	547	46	sales	sale	NOUN
ftr-313	547	47	factor	factor	NOUN
ftr-313	547	48	as	as	SCONJ
ftr-313	547	49	it	it	PRON
ftr-313	547	50	generates	generate	VERB
ftr-313	547	51	saleable	saleable	ADJ
ftr-313	547	52	goods	good	NOUN
ftr-313	547	53	or	or	CCONJ
ftr-313	547	54	services	service	NOUN
ftr-313	547	55	,	,	PUNCT
ftr-313	547	56	the	the	DET
ftr-313	547	57	gugit	gugit	ADJ
ftr-313	547	58	apportionment	apportionment	ADJ
ftr-313	547	59	formula	formula	NOUN
ftr-313	547	60	should	should	AUX
ftr-313	547	61	disregard	disregard	VERB
ftr-313	547	62	intangible	intangible	ADJ
ftr-313	547	63	property	property	NOUN
ftr-313	547	64	completely	completely	ADV
ftr-313	547	65	.	.	PUNCT
ftr-313	548	1	location	location	NOUN
ftr-313	548	2	of	of	ADP
ftr-313	548	3	intangible	intangible	ADJ
ftr-313	548	4	intellectual	intellectual	ADJ
ftr-313	548	5	property	property	NOUN
ftr-313	548	6	has	have	AUX
ftr-313	548	7	been	be	AUX
ftr-313	548	8	central	central	ADJ
ftr-313	548	9	to	to	ADP
ftr-313	548	10	the	the	DET
ftr-313	548	11	aggressive	aggressive	ADJ
ftr-313	548	12	use	use	NOUN
ftr-313	548	13	of	of	ADP
ftr-313	548	14	transfer	transfer	NOUN
ftr-313	548	15	pricing	pricing	NOUN
ftr-313	548	16	to	to	PART
ftr-313	548	17	shift	shift	VERB
ftr-313	548	18	income	income	NOUN
ftr-313	548	19	to	to	ADP
ftr-313	548	20	low	low	ADJ
ftr-313	548	21	-	-	PUNCT
ftr-313	548	22	tax	tax	NOUN
ftr-313	548	23	jurisdictions.106	jurisdictions.106	NOUN
ftr-313	548	24	similarly	similarly	ADV
ftr-313	548	25	,	,	PUNCT
ftr-313	548	26	other	other	ADJ
ftr-313	548	27	intangible	intangible	ADJ
ftr-313	548	28	property	property	NOUN
ftr-313	548	29	like	like	ADP
ftr-313	548	30	goodwill	goodwill	NOUN
ftr-313	548	31	follows	follow	VERB
ftr-313	548	32	the	the	DET
ftr-313	548	33	location	location	NOUN
ftr-313	548	34	of	of	ADP
ftr-313	548	35	the	the	DET
ftr-313	548	36	enterprise	enterprise	NOUN
ftr-313	548	37	headquarters	headquarters	NOUN
ftr-313	548	38	and	and	CCONJ
ftr-313	548	39	105	105	NUM
ftr-313	548	40	.	.	PUNCT
ftr-313	549	1	see	see	VERB
ftr-313	549	2	ccctb	ccctb	NOUN
ftr-313	549	3	proposal	proposal	NOUN
ftr-313	549	4	,	,	PUNCT
ftr-313	549	5	supra	supra	PROPN
ftr-313	549	6	note	note	PROPN
ftr-313	549	7	37	37	NUM
ftr-313	549	8	,	,	PUNCT
ftr-313	549	9	art	art	NOUN
ftr-313	549	10	.	.	PUNCT
ftr-313	550	1	92(1	92(1	X
ftr-313	550	2	)	)	PUNCT
ftr-313	550	3	,	,	PUNCT
ftr-313	550	4	at	at	ADP
ftr-313	550	5	51	51	NUM
ftr-313	550	6	.	.	PUNCT
ftr-313	550	7	106	106	NUM
ftr-313	550	8	.	.	PUNCT
ftr-313	551	1	intangibles	intangible	NOUN
ftr-313	551	2	have	have	AUX
ftr-313	551	3	proven	prove	VERB
ftr-313	551	4	to	to	PART
ftr-313	551	5	be	be	AUX
ftr-313	551	6	particularly	particularly	ADV
ftr-313	551	7	problematic	problematic	ADJ
ftr-313	551	8	from	from	ADP
ftr-313	551	9	a	a	DET
ftr-313	551	10	transferpricing	transferpricing	NOUN
ftr-313	551	11	perspective	perspective	NOUN
ftr-313	551	12	.	.	PUNCT
ftr-313	552	1	see	see	VERB
ftr-313	552	2	oecd	oecd	PROPN
ftr-313	552	3	,	,	PUNCT
ftr-313	552	4	transfer	transfer	NOUN
ftr-313	552	5	pricing	pricing	NOUN
ftr-313	552	6	and	and	CCONJ
ftr-313	552	7	intangibles	intangible	NOUN
ftr-313	552	8	:	:	PUNCT
ftr-313	552	9	scope	scope	NOUN
ftr-313	552	10	of	of	ADP
ftr-313	552	11	the	the	DET
ftr-313	552	12	oecd	oecd	PROPN
ftr-313	552	13	project	project	NOUN
ftr-313	552	14	(	(	PUNCT
ftr-313	552	15	jan	jan	PROPN
ftr-313	552	16	.	.	PROPN
ftr-313	552	17	25	25	NUM
ftr-313	552	18	,	,	PUNCT
ftr-313	552	19	2011	2011	NUM
ftr-313	552	20	)	)	PUNCT
ftr-313	552	21	,	,	PUNCT
ftr-313	552	22	http://www.oecd.org/ctp/transfer-pricing/	http://www.oecd.org/ctp/transfer-pricing/	PROPN
ftr-313	552	23	46987988.pdf	46987988.pdf	NOUN
ftr-313	552	24	.	.	PUNCT
ftr-313	553	1	2013	2013	NUM
ftr-313	553	2	]	]	PUNCT
ftr-313	553	3	utopian	utopian	ADJ
ftr-313	553	4	visions	vision	NOUN
ftr-313	553	5	toward	toward	ADP
ftr-313	553	6	a	a	DET
ftr-313	553	7	grand	grand	ADJ
ftr-313	553	8	unified	unified	ADJ
ftr-313	553	9	global	global	ADJ
ftr-313	553	10	income	income	NOUN
ftr-313	553	11	tax	tax	NOUN
ftr-313	553	12	387	387	NUM
ftr-313	553	13	management	management	NOUN
ftr-313	553	14	.	.	PUNCT
ftr-313	554	1	several	several	ADJ
ftr-313	554	2	major	major	ADJ
ftr-313	554	3	corporations	corporation	NOUN
ftr-313	554	4	moved	move	VERB
ftr-313	554	5	their	their	PRON
ftr-313	554	6	nominal	nominal	ADJ
ftr-313	554	7	headquarters	headquarters	NOUN
ftr-313	554	8	outside	outside	ADP
ftr-313	554	9	the	the	DET
ftr-313	554	10	united	united	PROPN
ftr-313	554	11	states107	states107	PROPN
ftr-313	554	12	in	in	ADP
ftr-313	554	13	order	order	NOUN
ftr-313	554	14	to	to	PART
ftr-313	554	15	avoid	avoid	VERB
ftr-313	554	16	the	the	DET
ftr-313	554	17	united	united	PROPN
ftr-313	554	18	states	states	PROPN
ftr-313	554	19	residual	residual	ADJ
ftr-313	554	20	tax	tax	NOUN
ftr-313	554	21	on	on	ADP
ftr-313	554	22	income	income	NOUN
ftr-313	554	23	from	from	ADP
ftr-313	554	24	lower	low	ADJ
ftr-313	554	25	tax	tax	NOUN
ftr-313	554	26	jurisdictions.108	jurisdictions.108	SCONJ
ftr-313	554	27	the	the	DET
ftr-313	554	28	costs	cost	NOUN
ftr-313	554	29	associated	associate	VERB
ftr-313	554	30	with	with	ADP
ftr-313	554	31	the	the	DET
ftr-313	554	32	headquarters	headquarters	NOUN
ftr-313	554	33	moves	move	NOUN
ftr-313	554	34	generally	generally	ADV
ftr-313	554	35	were	be	AUX
ftr-313	554	36	not	not	PART
ftr-313	554	37	significant	significant	ADJ
ftr-313	554	38	and	and	CCONJ
ftr-313	554	39	did	do	AUX
ftr-313	554	40	not	not	PART
ftr-313	554	41	require	require	VERB
ftr-313	554	42	top	top	ADJ
ftr-313	554	43	management	management	NOUN
ftr-313	554	44	to	to	PART
ftr-313	554	45	relocate	relocate	VERB
ftr-313	554	46	to	to	ADP
ftr-313	554	47	those	those	DET
ftr-313	554	48	jurisdictions	jurisdiction	NOUN
ftr-313	554	49	.	.	PUNCT
ftr-313	555	1	those	those	DET
ftr-313	555	2	costs	cost	NOUN
ftr-313	555	3	increased	increase	VERB
ftr-313	555	4	materially	materially	ADV
ftr-313	555	5	when	when	SCONJ
ftr-313	555	6	the	the	DET
ftr-313	555	7	united	united	PROPN
ftr-313	555	8	states	states	PROPN
ftr-313	555	9	began	begin	VERB
ftr-313	555	10	to	to	PART
ftr-313	555	11	impose	impose	VERB
ftr-313	555	12	a	a	DET
ftr-313	555	13	continuing	continue	VERB
ftr-313	555	14	tax	tax	NOUN
ftr-313	555	15	on	on	ADP
ftr-313	555	16	the	the	DET
ftr-313	555	17	income	income	NOUN
ftr-313	555	18	of	of	ADP
ftr-313	555	19	expatriate	expatriate	ADJ
ftr-313	555	20	corporations.109	corporations.109	VERB
ftr-313	555	21	disregarding	disregard	VERB
ftr-313	555	22	intangibles	intangible	NOUN
ftr-313	555	23	in	in	ADP
ftr-313	555	24	the	the	DET
ftr-313	555	25	property	property	NOUN
ftr-313	555	26	factor	factor	NOUN
ftr-313	555	27	of	of	ADP
ftr-313	555	28	the	the	DET
ftr-313	555	29	apportionment	apportionment	ADJ
ftr-313	555	30	formula	formula	NOUN
ftr-313	555	31	eliminates	eliminate	VERB
ftr-313	555	32	major	major	ADJ
ftr-313	555	33	complexities	complexity	NOUN
ftr-313	555	34	of	of	ADP
ftr-313	555	35	the	the	DET
ftr-313	555	36	income	income	NOUN
ftr-313	555	37	tax	tax	NOUN
ftr-313	555	38	and	and	CCONJ
ftr-313	555	39	removes	remove	VERB
ftr-313	555	40	a	a	DET
ftr-313	555	41	principal	principal	ADJ
ftr-313	555	42	incentive	incentive	NOUN
ftr-313	555	43	to	to	ADP
ftr-313	555	44	establishing	establish	VERB
ftr-313	555	45	a	a	DET
ftr-313	555	46	presence	presence	NOUN
ftr-313	555	47	in	in	ADP
ftr-313	555	48	low	low	ADJ
ftr-313	555	49	-	-	PUNCT
ftr-313	555	50	tax	tax	NOUN
ftr-313	555	51	jurisdictions	jurisdiction	NOUN
ftr-313	555	52	to	to	PART
ftr-313	555	53	receive	receive	VERB
ftr-313	555	54	and	and	CCONJ
ftr-313	555	55	own	own	ADJ
ftr-313	555	56	intellectual	intellectual	ADJ
ftr-313	555	57	property	property	NOUN
ftr-313	555	58	and	and	CCONJ
ftr-313	555	59	other	other	ADJ
ftr-313	555	60	intangible	intangible	ADJ
ftr-313	555	61	property	property	NOUN
ftr-313	555	62	.	.	PUNCT
ftr-313	556	1	3	3	X
ftr-313	556	2	.	.	X
ftr-313	556	3	the	the	DET
ftr-313	556	4	payroll	payroll	NOUN
ftr-313	556	5	factor	factor	NOUN
ftr-313	556	6	outsourcing	outsourcing	NOUN
ftr-313	556	7	,	,	PUNCT
ftr-313	556	8	whether	whether	SCONJ
ftr-313	556	9	contractual	contractual	ADJ
ftr-313	556	10	or	or	CCONJ
ftr-313	556	11	by	by	ADP
ftr-313	556	12	shifting	shift	VERB
ftr-313	556	13	one	one	NUM
ftr-313	556	14	’s	’s	PART
ftr-313	556	15	own	own	ADJ
ftr-313	556	16	operations	operation	NOUN
ftr-313	556	17	to	to	ADP
ftr-313	556	18	a	a	DET
ftr-313	556	19	low	low	ADJ
ftr-313	556	20	-	-	PUNCT
ftr-313	556	21	wage	wage	NOUN
ftr-313	556	22	and	and	CCONJ
ftr-313	556	23	low	low	ADJ
ftr-313	556	24	-	-	PUNCT
ftr-313	556	25	cost	cost	NOUN
ftr-313	556	26	jurisdiction	jurisdiction	NOUN
ftr-313	556	27	,	,	PUNCT
ftr-313	556	28	became	become	VERB
ftr-313	556	29	common	common	ADJ
ftr-313	556	30	in	in	ADP
ftr-313	556	31	the	the	DET
ftr-313	556	32	last	last	ADJ
ftr-313	556	33	decades	decade	NOUN
ftr-313	556	34	of	of	ADP
ftr-313	556	35	the	the	DET
ftr-313	556	36	twentieth	twentieth	ADJ
ftr-313	556	37	century	century	NOUN
ftr-313	556	38	.	.	PUNCT
ftr-313	557	1	costs	cost	NOUN
ftr-313	557	2	,	,	PUNCT
ftr-313	557	3	not	not	PART
ftr-313	557	4	taxes	taxis	NOUN
ftr-313	557	5	,	,	PUNCT
ftr-313	557	6	generally	generally	ADV
ftr-313	557	7	drove	drive	VERB
ftr-313	557	8	decisions	decision	NOUN
ftr-313	557	9	to	to	PART
ftr-313	557	10	shift	shift	VERB
ftr-313	557	11	manufacturing	manufacturing	NOUN
ftr-313	557	12	,	,	PUNCT
ftr-313	557	13	call	call	NOUN
ftr-313	557	14	centers	center	NOUN
ftr-313	557	15	,	,	PUNCT
ftr-313	557	16	and	and	CCONJ
ftr-313	557	17	other	other	ADJ
ftr-313	557	18	operations	operation	NOUN
ftr-313	557	19	to	to	ADP
ftr-313	557	20	those	those	DET
ftr-313	557	21	low	low	ADJ
ftr-313	557	22	cost	cost	NOUN
ftr-313	557	23	jurisdictions	jurisdiction	NOUN
ftr-313	557	24	,	,	PUNCT
ftr-313	557	25	but	but	CCONJ
ftr-313	557	26	one	one	PRON
ftr-313	557	27	could	could	AUX
ftr-313	557	28	envision	envision	VERB
ftr-313	557	29	taxes	taxis	NOUN
ftr-313	557	30	under	under	ADP
ftr-313	557	31	an	an	DET
ftr-313	557	32	apportionment	apportionment	ADJ
ftr-313	557	33	formula	formula	NOUN
ftr-313	557	34	providing	provide	VERB
ftr-313	557	35	sufficient	sufficient	ADJ
ftr-313	557	36	additional	additional	ADJ
ftr-313	557	37	incentive	incentive	NOUN
ftr-313	557	38	to	to	ADP
ftr-313	557	39	managers	manager	NOUN
ftr-313	557	40	to	to	PART
ftr-313	557	41	relocate	relocate	VERB
ftr-313	557	42	operations	operation	NOUN
ftr-313	557	43	but	but	CCONJ
ftr-313	557	44	not	not	PART
ftr-313	557	45	top	top	VERB
ftr-313	557	46	management.110	management.110	NOUN
ftr-313	557	47	a	a	DET
ftr-313	557	48	payroll	payroll	NOUN
ftr-313	557	49	factor	factor	NOUN
ftr-313	557	50	that	that	PRON
ftr-313	557	51	takes	take	VERB
ftr-313	557	52	only	only	ADV
ftr-313	557	53	gross	gross	ADJ
ftr-313	557	54	wages	wage	NOUN
ftr-313	557	55	(	(	PUNCT
ftr-313	557	56	and	and	CCONJ
ftr-313	557	57	,	,	PUNCT
ftr-313	557	58	presumably	presumably	ADV
ftr-313	557	59	,	,	PUNCT
ftr-313	557	60	also	also	ADV
ftr-313	557	61	payments	payment	NOUN
ftr-313	557	62	to	to	ADP
ftr-313	557	63	independent	independent	ADJ
ftr-313	557	64	contractors	contractor	NOUN
ftr-313	557	65	)	)	PUNCT
ftr-313	557	66	into	into	ADP
ftr-313	557	67	account	account	NOUN
ftr-313	557	68	may	may	AUX
ftr-313	557	69	slant	slant	VERB
ftr-313	557	70	the	the	DET
ftr-313	557	71	weight	weight	NOUN
ftr-313	557	72	of	of	ADP
ftr-313	557	73	the	the	DET
ftr-313	557	74	factor	factor	NOUN
ftr-313	557	75	to	to	ADP
ftr-313	557	76	high	high	ADJ
ftr-313	557	77	wage	wage	NOUN
ftr-313	557	78	jurisdictions	jurisdiction	NOUN
ftr-313	557	79	where	where	SCONJ
ftr-313	557	80	highly	highly	ADV
ftr-313	557	81	compensated	compensate	VERB
ftr-313	557	82	managers	manager	NOUN
ftr-313	557	83	are	be	AUX
ftr-313	557	84	located	locate	VERB
ftr-313	557	85	or	or	CCONJ
ftr-313	557	86	,	,	PUNCT
ftr-313	557	87	in	in	ADP
ftr-313	557	88	the	the	DET
ftr-313	557	89	case	case	NOUN
ftr-313	557	90	of	of	ADP
ftr-313	557	91	development	development	NOUN
ftr-313	557	92	of	of	ADP
ftr-313	557	93	107	107	NUM
ftr-313	557	94	.	.	PUNCT
ftr-313	558	1	the	the	DET
ftr-313	558	2	literature	literature	NOUN
ftr-313	558	3	refers	refer	VERB
ftr-313	558	4	to	to	ADP
ftr-313	558	5	the	the	DET
ftr-313	558	6	transaction	transaction	NOUN
ftr-313	558	7	as	as	ADP
ftr-313	558	8	a	a	DET
ftr-313	558	9	corporate	corporate	ADJ
ftr-313	558	10	inversion	inversion	NOUN
ftr-313	558	11	.	.	PUNCT
ftr-313	559	1	see	see	VERB
ftr-313	559	2	,	,	PUNCT
ftr-313	559	3	e.g.	e.g.	ADV
ftr-313	559	4	,	,	PUNCT
ftr-313	559	5	rachelle	rachelle	PROPN
ftr-313	559	6	y.	y.	PROPN
ftr-313	559	7	holmes	holmes	PROPN
ftr-313	559	8	,	,	PUNCT
ftr-313	559	9	deconstructing	deconstruct	VERB
ftr-313	559	10	the	the	DET
ftr-313	559	11	rules	rule	NOUN
ftr-313	559	12	of	of	ADP
ftr-313	559	13	corporate	corporate	ADJ
ftr-313	559	14	tax	tax	NOUN
ftr-313	559	15	,	,	PUNCT
ftr-313	559	16	25	25	NUM
ftr-313	559	17	akron	akron	PROPN
ftr-313	559	18	tax	tax	NOUN
ftr-313	559	19	j.	j.	PROPN
ftr-313	559	20	1	1	PROPN
ftr-313	559	21	,	,	PUNCT
ftr-313	559	22	17–20	17–20	NUM
ftr-313	559	23	(	(	PUNCT
ftr-313	559	24	2010	2010	NUM
ftr-313	559	25	)	)	PUNCT
ftr-313	559	26	(	(	PUNCT
ftr-313	559	27	discussing	discuss	VERB
ftr-313	559	28	the	the	DET
ftr-313	559	29	reasons	reason	NOUN
ftr-313	559	30	for	for	ADP
ftr-313	559	31	corporate	corporate	ADJ
ftr-313	559	32	inversions	inversion	NOUN
ftr-313	559	33	)	)	PUNCT
ftr-313	559	34	.	.	PUNCT
ftr-313	560	1	108	108	NUM
ftr-313	560	2	.	.	PUNCT
ftr-313	561	1	the	the	DET
ftr-313	561	2	inversion	inversion	NOUN
ftr-313	561	3	trend	trend	NOUN
ftr-313	561	4	arose	arise	VERB
ftr-313	561	5	in	in	ADP
ftr-313	561	6	part	part	NOUN
ftr-313	561	7	from	from	ADP
ftr-313	561	8	the	the	DET
ftr-313	561	9	u.s	u.s	PROPN
ftr-313	561	10	.	.	PROPN
ftr-313	561	11	’s	’s	PART
ftr-313	561	12	worldwide	worldwide	ADJ
ftr-313	561	13	taxation	taxation	NOUN
ftr-313	561	14	of	of	ADP
ftr-313	561	15	its	its	PRON
ftr-313	561	16	citizens	citizen	NOUN
ftr-313	561	17	,	,	PUNCT
ftr-313	561	18	permanent	permanent	ADJ
ftr-313	561	19	residents	resident	NOUN
ftr-313	561	20	,	,	PUNCT
ftr-313	561	21	and	and	CCONJ
ftr-313	561	22	domestic	domestic	ADJ
ftr-313	561	23	corporations	corporation	NOUN
ftr-313	561	24	.	.	PUNCT
ftr-313	562	1	the	the	DET
ftr-313	562	2	u.s	u.s	PROPN
ftr-313	562	3	.	.	PROPN
ftr-313	562	4	cedes	cede	VERB
ftr-313	562	5	primary	primary	ADJ
ftr-313	562	6	taxing	tax	VERB
ftr-313	562	7	jurisdiction	jurisdiction	NOUN
ftr-313	562	8	to	to	ADP
ftr-313	562	9	the	the	DET
ftr-313	562	10	country	country	NOUN
ftr-313	562	11	in	in	ADP
ftr-313	562	12	which	which	PRON
ftr-313	562	13	the	the	DET
ftr-313	562	14	taxpayer	taxpayer	NOUN
ftr-313	562	15	earns	earn	VERB
ftr-313	562	16	income	income	NOUN
ftr-313	562	17	by	by	ADP
ftr-313	562	18	giving	give	VERB
ftr-313	562	19	the	the	DET
ftr-313	562	20	taxpayer	taxpayer	NOUN
ftr-313	562	21	a	a	DET
ftr-313	562	22	credit	credit	NOUN
ftr-313	562	23	against	against	ADP
ftr-313	562	24	the	the	DET
ftr-313	562	25	u.s	u.s	PROPN
ftr-313	562	26	.	.	PROPN
ftr-313	562	27	tax	tax	NOUN
ftr-313	562	28	on	on	ADP
ftr-313	562	29	that	that	DET
ftr-313	562	30	foreign	foreign	ADJ
ftr-313	562	31	income	income	NOUN
ftr-313	562	32	(	(	PUNCT
ftr-313	562	33	but	but	CCONJ
ftr-313	562	34	not	not	PART
ftr-313	562	35	exceeding	exceed	VERB
ftr-313	562	36	the	the	DET
ftr-313	562	37	amount	amount	NOUN
ftr-313	562	38	the	the	DET
ftr-313	562	39	u.s	u.s	PROPN
ftr-313	562	40	.	.	PROPN
ftr-313	562	41	tax	tax	NOUN
ftr-313	562	42	would	would	AUX
ftr-313	562	43	be	be	AUX
ftr-313	562	44	on	on	ADP
ftr-313	562	45	that	that	DET
ftr-313	562	46	income	income	NOUN
ftr-313	562	47	)	)	PUNCT
ftr-313	562	48	.	.	PUNCT
ftr-313	563	1	i.r.c	i.r.c	NOUN
ftr-313	563	2	.	.	PUNCT
ftr-313	564	1	§	§	PROPN
ftr-313	564	2	901	901	NUM
ftr-313	564	3	(	(	PUNCT
ftr-313	564	4	providing	provide	VERB
ftr-313	564	5	a	a	DET
ftr-313	564	6	tax	tax	NOUN
ftr-313	564	7	credit	credit	NOUN
ftr-313	564	8	for	for	ADP
ftr-313	564	9	foreign	foreign	ADJ
ftr-313	564	10	taxes	taxis	NOUN
ftr-313	564	11	paid	pay	VERB
ftr-313	564	12	)	)	PUNCT
ftr-313	564	13	;	;	PUNCT
ftr-313	564	14	i.r.c	i.r.c	NOUN
ftr-313	564	15	.	.	PUNCT
ftr-313	565	1	§	§	PROPN
ftr-313	565	2	164(a)(3	164(a)(3	NUM
ftr-313	565	3	)	)	PUNCT
ftr-313	565	4	(	(	PUNCT
ftr-313	565	5	allowing	allow	VERB
ftr-313	565	6	a	a	DET
ftr-313	565	7	deduction	deduction	NOUN
ftr-313	565	8	for	for	ADP
ftr-313	565	9	foreign	foreign	ADJ
ftr-313	565	10	taxes	taxis	NOUN
ftr-313	565	11	if	if	SCONJ
ftr-313	565	12	the	the	DET
ftr-313	565	13	taxpayer	taxpayer	NOUN
ftr-313	565	14	does	do	AUX
ftr-313	565	15	not	not	PART
ftr-313	565	16	elect	elect	VERB
ftr-313	565	17	a	a	DET
ftr-313	565	18	credit	credit	NOUN
ftr-313	565	19	)	)	PUNCT
ftr-313	565	20	.	.	PUNCT
ftr-313	566	1	thus	thus	ADV
ftr-313	566	2	,	,	PUNCT
ftr-313	566	3	a	a	DET
ftr-313	566	4	person	person	NOUN
ftr-313	566	5	subject	subject	ADJ
ftr-313	566	6	to	to	ADP
ftr-313	566	7	u.s	u.s	PROPN
ftr-313	566	8	.	.	PROPN
ftr-313	566	9	worldwide	worldwide	ADV
ftr-313	566	10	taxing	tax	VERB
ftr-313	566	11	jurisdiction	jurisdiction	NOUN
ftr-313	566	12	pays	pay	VERB
ftr-313	566	13	tax	tax	NOUN
ftr-313	566	14	at	at	ADP
ftr-313	566	15	a	a	DET
ftr-313	566	16	combined	combine	VERB
ftr-313	566	17	rate	rate	NOUN
ftr-313	566	18	no	no	ADV
ftr-313	566	19	lower	low	ADJ
ftr-313	566	20	than	than	ADP
ftr-313	566	21	the	the	DET
ftr-313	566	22	u.s	u.s	PROPN
ftr-313	566	23	.	.	PROPN
ftr-313	566	24	rate	rate	NOUN
ftr-313	566	25	.	.	PUNCT
ftr-313	567	1	109	109	NUM
ftr-313	567	2	.	.	PUNCT
ftr-313	567	3	see	see	VERB
ftr-313	567	4	i.r.c	i.r.c	NOUN
ftr-313	567	5	.	.	PUNCT
ftr-313	568	1	§	§	PROPN
ftr-313	568	2	7874	7874	NUM
ftr-313	568	3	(	(	PUNCT
ftr-313	568	4	imposing	impose	VERB
ftr-313	568	5	a	a	DET
ftr-313	568	6	tax	tax	NOUN
ftr-313	568	7	on	on	ADP
ftr-313	568	8	the	the	DET
ftr-313	568	9	income	income	NOUN
ftr-313	568	10	of	of	ADP
ftr-313	568	11	a	a	DET
ftr-313	568	12	corporation	corporation	NOUN
ftr-313	568	13	that	that	PRON
ftr-313	568	14	expatriates	expatriate	NOUN
ftr-313	568	15	as	as	SCONJ
ftr-313	568	16	if	if	SCONJ
ftr-313	568	17	it	it	PRON
ftr-313	568	18	continued	continue	VERB
ftr-313	568	19	to	to	PART
ftr-313	568	20	be	be	AUX
ftr-313	568	21	a	a	DET
ftr-313	568	22	domestic	domestic	ADJ
ftr-313	568	23	corporation	corporation	NOUN
ftr-313	568	24	and	and	CCONJ
ftr-313	568	25	taxing	tax	VERB
ftr-313	568	26	certain	certain	ADJ
ftr-313	568	27	controlled	controlled	ADJ
ftr-313	568	28	expatriated	expatriated	ADJ
ftr-313	568	29	corporations	corporation	NOUN
ftr-313	568	30	as	as	ADP
ftr-313	568	31	domestic	domestic	ADJ
ftr-313	568	32	corporations	corporation	NOUN
ftr-313	568	33	)	)	PUNCT
ftr-313	568	34	.	.	PUNCT
ftr-313	569	1	a	a	DET
ftr-313	569	2	number	number	NOUN
ftr-313	569	3	of	of	ADP
ftr-313	569	4	countries	country	NOUN
ftr-313	569	5	that	that	PRON
ftr-313	569	6	have	have	VERB
ftr-313	569	7	a	a	DET
ftr-313	569	8	territorial	territorial	ADJ
ftr-313	569	9	system	system	NOUN
ftr-313	569	10	of	of	ADP
ftr-313	569	11	taxation	taxation	NOUN
ftr-313	569	12	continue	continue	VERB
ftr-313	569	13	to	to	PART
ftr-313	569	14	impose	impose	VERB
ftr-313	569	15	a	a	DET
ftr-313	569	16	tax	tax	NOUN
ftr-313	569	17	on	on	ADP
ftr-313	569	18	the	the	DET
ftr-313	569	19	investment	investment	NOUN
ftr-313	569	20	incomes	income	NOUN
ftr-313	569	21	of	of	ADP
ftr-313	569	22	expatriates	expatriate	NOUN
ftr-313	569	23	for	for	ADP
ftr-313	569	24	a	a	DET
ftr-313	569	25	period	period	NOUN
ftr-313	569	26	as	as	ADV
ftr-313	569	27	much	much	ADJ
ftr-313	569	28	as	as	ADP
ftr-313	569	29	ten	ten	NUM
ftr-313	569	30	years	year	NOUN
ftr-313	569	31	following	follow	VERB
ftr-313	569	32	expatriation	expatriation	PROPN
ftr-313	569	33	.	.	PUNCT
ftr-313	570	1	see	see	VERB
ftr-313	570	2	,	,	PUNCT
ftr-313	570	3	e.g.	e.g.	ADV
ftr-313	570	4	,	,	PUNCT
ftr-313	570	5	3	3	NUM
ftr-313	570	6	ch	ch	NOUN
ftr-313	570	7	.	.	PROPN
ftr-313	570	8	19	19	NUM
ftr-313	570	9	§	§	PROPN
ftr-313	570	10	inkomstskattelag	inkomstskattelag	NOUN
ftr-313	570	11	(	(	PUNCT
ftr-313	570	12	svensk	svensk	PROPN
ftr-313	570	13	fӧrfattningssamling	fӧrfattningssamling	NOUN
ftr-313	571	1	[	[	X
ftr-313	571	2	sfs	sfs	NOUN
ftr-313	571	3	]	]	X
ftr-313	571	4	1999:1229	1999:1229	NUM
ftr-313	571	5	)	)	PUNCT
ftr-313	572	1	[	[	X
ftr-313	572	2	hereinafter	hereinafter	NOUN
ftr-313	572	3	income	income	NOUN
ftr-313	572	4	tax	tax	NOUN
ftr-313	572	5	law	law	NOUN
ftr-313	572	6	of	of	ADP
ftr-313	572	7	sweden	sweden	PROPN
ftr-313	572	8	]	]	X
ftr-313	572	9	(	(	PUNCT
ftr-313	572	10	taxing	tax	VERB
ftr-313	572	11	swedish	swedish	ADJ
ftr-313	572	12	citizens	citizen	NOUN
ftr-313	572	13	and	and	CCONJ
ftr-313	572	14	permanent	permanent	ADJ
ftr-313	572	15	residents	resident	NOUN
ftr-313	572	16	who	who	PRON
ftr-313	572	17	leave	leave	VERB
ftr-313	572	18	sweden	sweden	PROPN
ftr-313	572	19	on	on	ADP
ftr-313	572	20	income	income	NOUN
ftr-313	572	21	from	from	ADP
ftr-313	572	22	capital	capital	NOUN
ftr-313	572	23	)	)	PUNCT
ftr-313	572	24	.	.	PUNCT
ftr-313	573	1	110	110	NUM
ftr-313	573	2	.	.	PUNCT
ftr-313	573	3	see	see	VERB
ftr-313	573	4	kroh	kroh	NOUN
ftr-313	573	5	,	,	PUNCT
ftr-313	573	6	supra	supra	PROPN
ftr-313	573	7	note	note	PROPN
ftr-313	573	8	102	102	NUM
ftr-313	573	9	(	(	PUNCT
ftr-313	573	10	summarizing	summarize	VERB
ftr-313	573	11	oosterhuis	oosterhuis	PROPN
ftr-313	573	12	’s	’s	PART
ftr-313	573	13	objections	objection	NOUN
ftr-313	573	14	to	to	ADP
ftr-313	573	15	formulary	formulary	ADJ
ftr-313	573	16	apportionment	apportionment	NOUN
ftr-313	573	17	)	)	PUNCT
ftr-313	573	18	.	.	PUNCT
ftr-313	574	1	388	388	NUM
ftr-313	574	2	florida	florida	PROPN
ftr-313	574	3	tax	tax	NOUN
ftr-313	574	4	review	review	NOUN
ftr-313	574	5	[	[	X
ftr-313	574	6	vol	vol	NOUN
ftr-313	574	7	.	.	PUNCT
ftr-313	575	1	14:9	14:9	NUM
ftr-313	575	2	intellectual	intellectual	ADJ
ftr-313	575	3	property	property	NOUN
ftr-313	575	4	,	,	PUNCT
ftr-313	575	5	including	include	VERB
ftr-313	575	6	drugs	drug	NOUN
ftr-313	575	7	,	,	PUNCT
ftr-313	575	8	for	for	ADP
ftr-313	575	9	example	example	NOUN
ftr-313	575	10	,	,	PUNCT
ftr-313	575	11	where	where	SCONJ
ftr-313	575	12	the	the	DET
ftr-313	575	13	research	research	NOUN
ftr-313	575	14	and	and	CCONJ
ftr-313	575	15	experimentation	experimentation	NOUN
ftr-313	575	16	takes	take	VERB
ftr-313	575	17	place.111	place.111	PROPN
ftr-313	575	18	the	the	DET
ftr-313	575	19	ccctb	ccctb	NOUN
ftr-313	575	20	wg	wg	NOUN
ftr-313	575	21	was	be	AUX
ftr-313	575	22	mindful	mindful	ADJ
ftr-313	575	23	of	of	ADP
ftr-313	575	24	wage	wage	NOUN
ftr-313	575	25	differentials	differential	NOUN
ftr-313	575	26	from	from	ADP
ftr-313	575	27	country	country	NOUN
ftr-313	575	28	to	to	ADP
ftr-313	575	29	country	country	NOUN
ftr-313	575	30	and	and	CCONJ
ftr-313	575	31	tried	try	VERB
ftr-313	575	32	to	to	PART
ftr-313	575	33	address	address	VERB
ftr-313	575	34	the	the	DET
ftr-313	575	35	disparities	disparity	NOUN
ftr-313	575	36	by	by	ADP
ftr-313	575	37	dividing	divide	VERB
ftr-313	575	38	the	the	DET
ftr-313	575	39	labor	labor	NOUN
ftr-313	575	40	factor	factor	NOUN
ftr-313	575	41	in	in	ADP
ftr-313	575	42	its	its	PRON
ftr-313	575	43	formula	formula	NOUN
ftr-313	575	44	into	into	ADP
ftr-313	575	45	two	two	NUM
ftr-313	575	46	equally	equally	ADV
ftr-313	575	47	weighted	weighted	ADJ
ftr-313	575	48	components	component	NOUN
ftr-313	575	49	:	:	PUNCT
ftr-313	575	50	payroll	payroll	NOUN
ftr-313	575	51	and	and	CCONJ
ftr-313	575	52	number	number	NOUN
ftr-313	575	53	of	of	ADP
ftr-313	575	54	employees.112	employees.112	PROPN
ftr-313	575	55	rather	rather	ADV
ftr-313	575	56	than	than	ADP
ftr-313	575	57	balancing	balance	VERB
ftr-313	575	58	wage	wage	NOUN
ftr-313	575	59	differentials	differential	NOUN
ftr-313	575	60	with	with	ADP
ftr-313	575	61	an	an	DET
ftr-313	575	62	employee	employee	NOUN
ftr-313	575	63	number	number	NOUN
ftr-313	575	64	feature	feature	NOUN
ftr-313	575	65	,	,	PUNCT
ftr-313	575	66	the	the	DET
ftr-313	575	67	formula	formula	NOUN
ftr-313	575	68	could	could	AUX
ftr-313	575	69	employ	employ	VERB
ftr-313	575	70	a	a	DET
ftr-313	575	71	cost	cost	NOUN
ftr-313	575	72	of	of	ADP
ftr-313	575	73	living	living	NOUN
ftr-313	575	74	or	or	CCONJ
ftr-313	575	75	wage	wage	NOUN
ftr-313	575	76	differential	differential	NOUN
ftr-313	575	77	factor	factor	NOUN
ftr-313	575	78	to	to	PART
ftr-313	575	79	adjust	adjust	VERB
ftr-313	575	80	wages	wage	NOUN
ftr-313	575	81	to	to	ADP
ftr-313	575	82	a	a	DET
ftr-313	575	83	common	common	ADJ
ftr-313	575	84	value	value	NOUN
ftr-313	575	85	for	for	ADP
ftr-313	575	86	purposes	purpose	NOUN
ftr-313	575	87	of	of	ADP
ftr-313	575	88	applying	apply	VERB
ftr-313	575	89	the	the	DET
ftr-313	575	90	distribution	distribution	NOUN
ftr-313	575	91	formula	formula	NOUN
ftr-313	575	92	.	.	PUNCT
ftr-313	576	1	alternatively	alternatively	ADV
ftr-313	576	2	,	,	PUNCT
ftr-313	576	3	the	the	DET
ftr-313	576	4	formula	formula	NOUN
ftr-313	576	5	could	could	AUX
ftr-313	576	6	measure	measure	VERB
ftr-313	576	7	part	part	NOUN
ftr-313	576	8	of	of	ADP
ftr-313	576	9	the	the	DET
ftr-313	576	10	payroll	payroll	NOUN
ftr-313	576	11	factor	factor	NOUN
ftr-313	576	12	by	by	ADP
ftr-313	576	13	taking	take	VERB
ftr-313	576	14	person	person	NOUN
ftr-313	576	15	-	-	PUNCT
ftr-313	576	16	hours	hour	NOUN
ftr-313	576	17	of	of	ADP
ftr-313	576	18	work	work	NOUN
ftr-313	576	19	into	into	ADP
ftr-313	576	20	account	account	NOUN
ftr-313	576	21	,	,	PUNCT
ftr-313	576	22	rather	rather	ADV
ftr-313	576	23	than	than	ADP
ftr-313	576	24	a	a	DET
ftr-313	576	25	simple	simple	ADJ
ftr-313	576	26	count	count	NOUN
ftr-313	576	27	of	of	ADP
ftr-313	576	28	the	the	DET
ftr-313	576	29	number	number	NOUN
ftr-313	576	30	of	of	ADP
ftr-313	576	31	employees	employee	NOUN
ftr-313	576	32	,	,	PUNCT
ftr-313	576	33	since	since	SCONJ
ftr-313	576	34	longer	long	ADJ
ftr-313	576	35	hours	hour	NOUN
ftr-313	576	36	for	for	ADP
ftr-313	576	37	low	low	ADJ
ftr-313	576	38	wages	wage	NOUN
ftr-313	576	39	may	may	AUX
ftr-313	576	40	characterize	characterize	VERB
ftr-313	576	41	the	the	DET
ftr-313	576	42	working	work	VERB
ftr-313	576	43	conditions	condition	NOUN
ftr-313	576	44	in	in	ADP
ftr-313	576	45	those	those	DET
ftr-313	576	46	outsourcing	outsourcing	NOUN
ftr-313	576	47	target	target	NOUN
ftr-313	576	48	jurisdictions	jurisdiction	NOUN
ftr-313	576	49	.	.	PUNCT
ftr-313	577	1	4	4	X
ftr-313	577	2	.	.	X
ftr-313	577	3	the	the	DET
ftr-313	577	4	beneficial	beneficial	ADJ
ftr-313	577	5	ownership	ownership	NOUN
ftr-313	577	6	factor	factor	NOUN
ftr-313	577	7	while	while	SCONJ
ftr-313	577	8	none	none	NOUN
ftr-313	577	9	of	of	ADP
ftr-313	577	10	the	the	DET
ftr-313	577	11	existing	exist	VERB
ftr-313	577	12	apportionment	apportionment	NOUN
ftr-313	577	13	formulae	formulae	NOUN
ftr-313	577	14	take	take	VERB
ftr-313	577	15	underlying	underlie	VERB
ftr-313	577	16	ownership	ownership	NOUN
ftr-313	577	17	into	into	ADP
ftr-313	577	18	account	account	NOUN
ftr-313	577	19	,	,	PUNCT
ftr-313	577	20	increasingly	increasingly	ADV
ftr-313	577	21	tax	tax	NOUN
ftr-313	577	22	administrators	administrator	NOUN
ftr-313	577	23	probe	probe	VERB
ftr-313	577	24	beneficial	beneficial	ADJ
ftr-313	577	25	ownership	ownership	NOUN
ftr-313	577	26	of	of	ADP
ftr-313	577	27	entities	entity	NOUN
ftr-313	577	28	in	in	ADP
ftr-313	577	29	bank	bank	NOUN
ftr-313	577	30	secrecy	secrecy	NOUN
ftr-313	577	31	jurisdictions	jurisdiction	NOUN
ftr-313	577	32	in	in	ADP
ftr-313	577	33	order	order	NOUN
ftr-313	577	34	to	to	PART
ftr-313	577	35	determine	determine	VERB
ftr-313	577	36	whether	whether	SCONJ
ftr-313	577	37	taxpayers	taxpayer	NOUN
ftr-313	577	38	are	be	AUX
ftr-313	577	39	concealing	conceal	VERB
ftr-313	577	40	income	income	NOUN
ftr-313	577	41	on	on	ADP
ftr-313	577	42	which	which	PRON
ftr-313	577	43	they	they	PRON
ftr-313	577	44	are	be	AUX
ftr-313	577	45	subject	subject	ADJ
ftr-313	577	46	to	to	ADP
ftr-313	577	47	tax	tax	NOUN
ftr-313	577	48	in	in	ADP
ftr-313	577	49	the	the	DET
ftr-313	577	50	investigating	investigate	VERB
ftr-313	577	51	jurisdiction	jurisdiction	NOUN
ftr-313	577	52	.	.	PUNCT
ftr-313	578	1	the	the	DET
ftr-313	578	2	united	united	PROPN
ftr-313	578	3	states	states	PROPN
ftr-313	578	4	long	long	ADV
ftr-313	578	5	has	have	AUX
ftr-313	578	6	required	require	VERB
ftr-313	578	7	its	its	PRON
ftr-313	578	8	taxpayers	taxpayer	NOUN
ftr-313	578	9	to	to	PART
ftr-313	578	10	report	report	VERB
ftr-313	578	11	their	their	PRON
ftr-313	578	12	investment	investment	NOUN
ftr-313	578	13	accounts	account	NOUN
ftr-313	578	14	outside	outside	ADP
ftr-313	578	15	the	the	DET
ftr-313	578	16	united	united	PROPN
ftr-313	578	17	states	states	PROPN
ftr-313	578	18	.	.	PUNCT
ftr-313	579	1	more	more	ADV
ftr-313	579	2	recently	recently	ADV
ftr-313	579	3	,	,	PUNCT
ftr-313	579	4	the	the	DET
ftr-313	579	5	irs	irs	PROPN
ftr-313	579	6	has	have	AUX
ftr-313	579	7	begun	begin	VERB
ftr-313	579	8	to	to	PART
ftr-313	579	9	demand	demand	VERB
ftr-313	579	10	extensive	extensive	ADJ
ftr-313	579	11	information	information	NOUN
ftr-313	579	12	on	on	ADP
ftr-313	579	13	beneficial	beneficial	ADJ
ftr-313	579	14	ownership	ownership	NOUN
ftr-313	579	15	of	of	ADP
ftr-313	579	16	accounts	account	NOUN
ftr-313	579	17	in	in	ADP
ftr-313	579	18	switzerland	switzerland	PROPN
ftr-313	579	19	.	.	PUNCT
ftr-313	580	1	tax	tax	NOUN
ftr-313	580	2	administrators	administrator	NOUN
ftr-313	580	3	in	in	ADP
ftr-313	580	4	germany	germany	PROPN
ftr-313	580	5	and	and	CCONJ
ftr-313	580	6	elsewhere	elsewhere	ADV
ftr-313	580	7	in	in	ADP
ftr-313	580	8	europe	europe	PROPN
ftr-313	580	9	purchased	purchase	VERB
ftr-313	580	10	stolen	steal	VERB
ftr-313	580	11	secret	secret	ADJ
ftr-313	580	12	bank	bank	NOUN
ftr-313	580	13	records	record	NOUN
ftr-313	580	14	in	in	ADP
ftr-313	580	15	order	order	NOUN
ftr-313	580	16	to	to	PART
ftr-313	580	17	identify	identify	VERB
ftr-313	580	18	german	german	ADJ
ftr-313	580	19	taxpayers	taxpayer	NOUN
ftr-313	580	20	who	who	PRON
ftr-313	580	21	were	be	AUX
ftr-313	580	22	using	use	VERB
ftr-313	580	23	liechtenstein	liechtenstein	PROPN
ftr-313	580	24	foundations	foundation	NOUN
ftr-313	580	25	to	to	PART
ftr-313	580	26	avoid	avoid	VERB
ftr-313	580	27	or	or	CCONJ
ftr-313	580	28	evade	evade	VERB
ftr-313	580	29	taxes	taxis	NOUN
ftr-313	580	30	in	in	ADP
ftr-313	580	31	germany.113	germany.113	PROPN
ftr-313	580	32	the	the	DET
ftr-313	580	33	united	united	PROPN
ftr-313	580	34	states	states	PROPN
ftr-313	580	35	enacted	enact	VERB
ftr-313	580	36	legislation	legislation	NOUN
ftr-313	580	37	designed	design	VERB
ftr-313	580	38	to	to	PART
ftr-313	580	39	ferret	ferret	VERB
ftr-313	580	40	out	out	ADP
ftr-313	580	41	additional	additional	ADJ
ftr-313	580	42	information	information	NOUN
ftr-313	580	43	in	in	ADP
ftr-313	580	44	order	order	NOUN
ftr-313	580	45	to	to	PART
ftr-313	580	46	tax	tax	VERB
ftr-313	580	47	united	united	PROPN
ftr-313	580	48	states	states	PROPN
ftr-313	580	49	citizens	citizen	NOUN
ftr-313	580	50	and	and	CCONJ
ftr-313	580	51	residents	resident	NOUN
ftr-313	580	52	on	on	ADP
ftr-313	580	53	their	their	PRON
ftr-313	580	54	offshore	offshore	ADJ
ftr-313	580	55	investment	investment	NOUN
ftr-313	580	56	activities.114	activities.114	NOUN
ftr-313	580	57	111	111	NUM
ftr-313	580	58	.	.	PUNCT
ftr-313	581	1	short	short	ADJ
ftr-313	581	2	of	of	ADP
ftr-313	581	3	intermediary	intermediary	ADJ
ftr-313	581	4	entities	entity	NOUN
ftr-313	581	5	such	such	ADJ
ftr-313	581	6	as	as	ADP
ftr-313	581	7	personal	personal	ADJ
ftr-313	581	8	service	service	NOUN
ftr-313	581	9	corporations	corporation	NOUN
ftr-313	581	10	established	establish	VERB
ftr-313	581	11	in	in	ADP
ftr-313	581	12	low	low	ADJ
ftr-313	581	13	-	-	PUNCT
ftr-313	581	14	tax	tax	NOUN
ftr-313	581	15	jurisdictions	jurisdiction	NOUN
ftr-313	581	16	to	to	PART
ftr-313	581	17	provide	provide	VERB
ftr-313	581	18	the	the	DET
ftr-313	581	19	services	service	NOUN
ftr-313	581	20	of	of	ADP
ftr-313	581	21	their	their	PRON
ftr-313	581	22	otherwise	otherwise	ADV
ftr-313	581	23	highly	highly	ADV
ftr-313	581	24	compensated	compensated	ADJ
ftr-313	581	25	owner	owner	NOUN
ftr-313	581	26	/	/	SYM
ftr-313	581	27	employees	employee	NOUN
ftr-313	581	28	,	,	PUNCT
ftr-313	581	29	the	the	DET
ftr-313	581	30	labor	labor	NOUN
ftr-313	581	31	portion	portion	NOUN
ftr-313	581	32	of	of	ADP
ftr-313	581	33	the	the	DET
ftr-313	581	34	formula	formula	NOUN
ftr-313	581	35	is	be	AUX
ftr-313	581	36	predominantly	predominantly	ADV
ftr-313	581	37	residence	residence	NOUN
ftr-313	581	38	-	-	PUNCT
ftr-313	581	39	based	base	VERB
ftr-313	581	40	.	.	PUNCT
ftr-313	582	1	112	112	NUM
ftr-313	582	2	.	.	PUNCT
ftr-313	582	3	ccctb	ccctb	NOUN
ftr-313	582	4	proposal	proposal	NOUN
ftr-313	582	5	,	,	PUNCT
ftr-313	582	6	supra	supra	PROPN
ftr-313	582	7	note	note	PROPN
ftr-313	582	8	37	37	NUM
ftr-313	582	9	,	,	PUNCT
ftr-313	582	10	art	art	NOUN
ftr-313	582	11	.	.	PUNCT
ftr-313	583	1	86(1	86(1	PROPN
ftr-313	583	2	)	)	PUNCT
ftr-313	583	3	,	,	PUNCT
ftr-313	583	4	at	at	ADP
ftr-313	583	5	49	49	NUM
ftr-313	583	6	.	.	PUNCT
ftr-313	584	1	113	113	NUM
ftr-313	584	2	.	.	PUNCT
ftr-313	585	1	gerson	gerson	PROPN
ftr-313	585	2	trüg	trüg	PROPN
ftr-313	585	3	und	und	VERB
ftr-313	585	4	jörg	jörg	PROPN
ftr-313	585	5	habetha	habetha	PROPN
ftr-313	585	6	,	,	PUNCT
ftr-313	585	7	die	die	VERB
ftr-313	585	8	“	"	PUNCT
ftr-313	585	9	liechtensteiner	liechtensteiner	NOUN
ftr-313	585	10	steueraffäre	steueraffäre	PROPN
ftr-313	585	11	”	"	PUNCT
ftr-313	585	12	—	—	PUNCT
ftr-313	585	13	strafverfolgung	strafverfolgung	VERB
ftr-313	585	14	durch	durch	NOUN
ftr-313	585	15	begehung	begehung	PROPN
ftr-313	585	16	von	von	PROPN
ftr-313	585	17	straftaten	straftaten	PROPN
ftr-313	585	18	?	?	PUNCT
ftr-313	586	1	[	[	X
ftr-313	586	2	the	the	DET
ftr-313	586	3	liechtenstein	liechtenstein	PROPN
ftr-313	586	4	tax	tax	NOUN
ftr-313	586	5	matter	matter	NOUN
ftr-313	586	6	—	—	PUNCT
ftr-313	586	7	criminal	criminal	ADJ
ftr-313	586	8	pursuit	pursuit	NOUN
ftr-313	586	9	through	through	ADP
ftr-313	586	10	commission	commission	NOUN
ftr-313	586	11	of	of	ADP
ftr-313	586	12	criminal	criminal	ADJ
ftr-313	586	13	offenses	offense	NOUN
ftr-313	586	14	?	?	PUNCT
ftr-313	586	15	]	]	X
ftr-313	586	16	,	,	PUNCT
ftr-313	586	17	61	61	NUM
ftr-313	586	18	neue	neue	ADJ
ftr-313	586	19	juristische	juristische	NOUN
ftr-313	586	20	wochenschrift	wochenschrift	NOUN
ftr-313	587	1	[	[	X
ftr-313	587	2	njw	njw	X
ftr-313	587	3	]	]	X
ftr-313	587	4	887	887	NUM
ftr-313	587	5	(	(	PUNCT
ftr-313	587	6	2008	2008	NUM
ftr-313	587	7	)	)	PUNCT
ftr-313	587	8	(	(	PUNCT
ftr-313	587	9	describing	describe	VERB
ftr-313	587	10	the	the	DET
ftr-313	587	11	purchase	purchase	NOUN
ftr-313	587	12	of	of	ADP
ftr-313	587	13	a	a	DET
ftr-313	587	14	cd	cd	PROPN
ftr-313	587	15	-	-	PUNCT
ftr-313	587	16	rom	rom	NOUN
ftr-313	587	17	with	with	ADP
ftr-313	587	18	secret	secret	ADJ
ftr-313	587	19	accountholder	accountholder	ADJ
ftr-313	587	20	information	information	NOUN
ftr-313	587	21	for	for	ADP
ftr-313	587	22	a	a	DET
ftr-313	587	23	price	price	NOUN
ftr-313	587	24	of	of	ADP
ftr-313	587	25	some	some	DET
ftr-313	587	26	4.2	4.2	NUM
ftr-313	587	27	million	million	NUM
ftr-313	587	28	euros	euro	NOUN
ftr-313	587	29	)	)	PUNCT
ftr-313	587	30	.	.	PUNCT
ftr-313	588	1	114	114	NUM
ftr-313	588	2	.	.	PUNCT
ftr-313	589	1	congress	congress	PROPN
ftr-313	589	2	enacted	enact	VERB
ftr-313	589	3	the	the	DET
ftr-313	589	4	foreign	foreign	ADJ
ftr-313	589	5	account	account	NOUN
ftr-313	589	6	tax	tax	NOUN
ftr-313	589	7	compliance	compliance	NOUN
ftr-313	589	8	act	act	NOUN
ftr-313	589	9	(	(	PUNCT
ftr-313	589	10	fatca	fatca	NOUN
ftr-313	589	11	)	)	PUNCT
ftr-313	589	12	of	of	ADP
ftr-313	589	13	2010	2010	NUM
ftr-313	589	14	as	as	ADP
ftr-313	589	15	part	part	NOUN
ftr-313	589	16	of	of	ADP
ftr-313	589	17	the	the	DET
ftr-313	589	18	hiring	hiring	NOUN
ftr-313	589	19	incentives	incentive	NOUN
ftr-313	589	20	to	to	PART
ftr-313	589	21	restore	restore	VERB
ftr-313	589	22	employment	employment	NOUN
ftr-313	589	23	(	(	PUNCT
ftr-313	589	24	hire	hire	NOUN
ftr-313	589	25	)	)	PUNCT
ftr-313	589	26	act	act	NOUN
ftr-313	589	27	of	of	ADP
ftr-313	589	28	2010	2010	NUM
ftr-313	589	29	,	,	PUNCT
ftr-313	589	30	pub	pub	NOUN
ftr-313	589	31	.	.	PUNCT
ftr-313	590	1	l.	l.	PROPN
ftr-313	590	2	no	no	INTJ
ftr-313	590	3	.	.	PROPN
ftr-313	591	1	111	111	NUM
ftr-313	591	2	-	-	SYM
ftr-313	591	3	147	147	NUM
ftr-313	591	4	,	,	PUNCT
ftr-313	591	5	124	124	NUM
ftr-313	591	6	stat	stat	NOUN
ftr-313	591	7	.	.	PUNCT
ftr-313	592	1	71	71	NUM
ftr-313	592	2	(	(	PUNCT
ftr-313	592	3	requiring	require	VERB
ftr-313	592	4	taxpayers	taxpayer	NOUN
ftr-313	592	5	to	to	PART
ftr-313	592	6	report	report	VERB
ftr-313	592	7	foreign	foreign	ADJ
ftr-313	592	8	financial	financial	ADJ
ftr-313	592	9	holdings	holding	NOUN
ftr-313	592	10	and	and	CCONJ
ftr-313	592	11	requiring	require	VERB
ftr-313	592	12	foreign	foreign	ADJ
ftr-313	592	13	financial	financial	ADJ
ftr-313	592	14	institutions	institution	NOUN
ftr-313	592	15	to	to	PART
ftr-313	592	16	identify	identify	VERB
ftr-313	592	17	u.s	u.s	PROPN
ftr-313	592	18	.	.	PROPN
ftr-313	592	19	taxpayers	taxpayer	NOUN
ftr-313	592	20	among	among	ADP
ftr-313	592	21	their	their	PRON
ftr-313	592	22	direct	direct	ADJ
ftr-313	592	23	and	and	CCONJ
ftr-313	592	24	indirect	indirect	ADJ
ftr-313	592	25	accountholders	accountholder	NOUN
ftr-313	592	26	;	;	PUNCT
ftr-313	592	27	imposing	impose	VERB
ftr-313	592	28	penalties	penalty	NOUN
ftr-313	592	29	for	for	ADP
ftr-313	592	30	failure	failure	NOUN
ftr-313	592	31	to	to	PART
ftr-313	592	32	comply	comply	VERB
ftr-313	592	33	with	with	ADP
ftr-313	592	34	reporting	reporting	NOUN
ftr-313	592	35	requirements	requirement	NOUN
ftr-313	592	36	)	)	PUNCT
ftr-313	592	37	.	.	PUNCT
ftr-313	593	1	2013	2013	NUM
ftr-313	593	2	]	]	PUNCT
ftr-313	593	3	utopian	utopian	ADJ
ftr-313	593	4	visions	vision	NOUN
ftr-313	593	5	toward	toward	ADP
ftr-313	593	6	a	a	DET
ftr-313	593	7	grand	grand	ADJ
ftr-313	593	8	unified	unified	ADJ
ftr-313	593	9	global	global	ADJ
ftr-313	593	10	income	income	NOUN
ftr-313	593	11	tax	tax	NOUN
ftr-313	593	12	389	389	NUM
ftr-313	593	13	with	with	ADP
ftr-313	593	14	growing	grow	VERB
ftr-313	593	15	emphasis	emphasis	NOUN
ftr-313	593	16	on	on	ADP
ftr-313	593	17	beneficial	beneficial	ADJ
ftr-313	593	18	ownership	ownership	NOUN
ftr-313	593	19	to	to	PART
ftr-313	593	20	prevent	prevent	VERB
ftr-313	593	21	taxpayers	taxpayer	NOUN
ftr-313	593	22	from	from	ADP
ftr-313	593	23	concealing	conceal	VERB
ftr-313	593	24	assets	asset	NOUN
ftr-313	593	25	and	and	CCONJ
ftr-313	593	26	income,115	income,115	NOUN
ftr-313	593	27	declining	decline	VERB
ftr-313	593	28	corporate	corporate	ADJ
ftr-313	593	29	tax	tax	NOUN
ftr-313	593	30	rates	rate	NOUN
ftr-313	593	31	,	,	PUNCT
ftr-313	593	32	integration	integration	NOUN
ftr-313	593	33	of	of	ADP
ftr-313	593	34	corporate	corporate	ADJ
ftr-313	593	35	and	and	CCONJ
ftr-313	593	36	shareholder	shareholder	NOUN
ftr-313	593	37	taxes	taxis	NOUN
ftr-313	593	38	,	,	PUNCT
ftr-313	593	39	and	and	CCONJ
ftr-313	593	40	the	the	DET
ftr-313	593	41	increasing	increase	VERB
ftr-313	593	42	use	use	NOUN
ftr-313	593	43	of	of	ADP
ftr-313	593	44	tax	tax	NOUN
ftr-313	593	45	transparent	transparent	NOUN
ftr-313	593	46	entities,116	entities,116	ADV
ftr-313	593	47	including	include	VERB
ftr-313	593	48	a	a	DET
ftr-313	593	49	beneficial	beneficial	ADJ
ftr-313	593	50	ownership	ownership	NOUN
ftr-313	593	51	factor	factor	NOUN
ftr-313	593	52	in	in	ADP
ftr-313	593	53	the	the	DET
ftr-313	593	54	apportionment	apportionment	ADJ
ftr-313	593	55	formula	formula	NOUN
ftr-313	593	56	would	would	AUX
ftr-313	593	57	make	make	VERB
ftr-313	593	58	sense	sense	NOUN
ftr-313	593	59	.	.	PUNCT
ftr-313	594	1	an	an	DET
ftr-313	594	2	entity	entity	NOUN
ftr-313	594	3	’s	’s	PART
ftr-313	594	4	income	income	NOUN
ftr-313	594	5	inures	inure	VERB
ftr-313	594	6	directly	directly	ADV
ftr-313	594	7	through	through	ADP
ftr-313	594	8	distributions	distribution	NOUN
ftr-313	594	9	and	and	CCONJ
ftr-313	594	10	indirectly	indirectly	ADV
ftr-313	594	11	by	by	ADP
ftr-313	594	12	way	way	NOUN
ftr-313	594	13	of	of	ADP
ftr-313	594	14	capital	capital	NOUN
ftr-313	594	15	appreciation	appreciation	NOUN
ftr-313	594	16	to	to	ADP
ftr-313	594	17	the	the	DET
ftr-313	594	18	entity	entity	NOUN
ftr-313	594	19	’s	’s	PART
ftr-313	594	20	owners	owner	NOUN
ftr-313	594	21	.	.	PUNCT
ftr-313	595	1	opponents	opponent	NOUN
ftr-313	595	2	of	of	ADP
ftr-313	595	3	the	the	DET
ftr-313	595	4	corporate	corporate	ADJ
ftr-313	595	5	income	income	NOUN
ftr-313	595	6	tax	tax	NOUN
ftr-313	595	7	often	often	ADV
ftr-313	595	8	characterize	characterize	VERB
ftr-313	595	9	tax	tax	NOUN
ftr-313	595	10	on	on	ADP
ftr-313	595	11	corporate	corporate	ADJ
ftr-313	595	12	distributions	distribution	NOUN
ftr-313	595	13	following	follow	VERB
ftr-313	595	14	a	a	DET
ftr-313	595	15	tax	tax	NOUN
ftr-313	595	16	on	on	ADP
ftr-313	595	17	the	the	DET
ftr-313	595	18	corporate	corporate	ADJ
ftr-313	595	19	income	income	NOUN
ftr-313	595	20	as	as	ADP
ftr-313	595	21	double	double	ADJ
ftr-313	595	22	taxation	taxation	NOUN
ftr-313	595	23	.	.	PUNCT
ftr-313	596	1	in	in	ADP
ftr-313	596	2	identifying	identify	VERB
ftr-313	596	3	where	where	SCONJ
ftr-313	596	4	income	income	NOUN
ftr-313	596	5	should	should	AUX
ftr-313	596	6	be	be	AUX
ftr-313	596	7	taxed	tax	VERB
ftr-313	596	8	,	,	PUNCT
ftr-313	596	9	a	a	DET
ftr-313	596	10	beneficial	beneficial	ADJ
ftr-313	596	11	ownership	ownership	NOUN
ftr-313	596	12	factor	factor	NOUN
ftr-313	596	13	in	in	ADP
ftr-313	596	14	the	the	DET
ftr-313	596	15	formula	formula	NOUN
ftr-313	596	16	directs	direct	VERB
ftr-313	596	17	the	the	DET
ftr-313	596	18	income	income	NOUN
ftr-313	596	19	to	to	ADP
ftr-313	596	20	where	where	SCONJ
ftr-313	596	21	it	it	PRON
ftr-313	596	22	provides	provide	VERB
ftr-313	596	23	its	its	PRON
ftr-313	596	24	final	final	ADJ
ftr-313	596	25	economic	economic	ADJ
ftr-313	596	26	benefit	benefit	NOUN
ftr-313	596	27	.	.	PUNCT
ftr-313	597	1	one	one	NOUN
ftr-313	597	2	even	even	ADV
ftr-313	597	3	might	might	AUX
ftr-313	597	4	argue	argue	VERB
ftr-313	597	5	that	that	SCONJ
ftr-313	597	6	income	income	NOUN
ftr-313	597	7	should	should	AUX
ftr-313	597	8	be	be	AUX
ftr-313	597	9	taxable	taxable	ADJ
ftr-313	597	10	only	only	ADV
ftr-313	597	11	where	where	SCONJ
ftr-313	597	12	the	the	DET
ftr-313	597	13	benefit	benefit	NOUN
ftr-313	597	14	accrues	accrue	VERB
ftr-313	597	15	so	so	SCONJ
ftr-313	597	16	that	that	SCONJ
ftr-313	597	17	the	the	DET
ftr-313	597	18	single	single	ADJ
ftr-313	597	19	factor	factor	NOUN
ftr-313	597	20	of	of	ADP
ftr-313	597	21	beneficial	beneficial	ADJ
ftr-313	597	22	ownership	ownership	NOUN
ftr-313	597	23	should	should	AUX
ftr-313	597	24	be	be	AUX
ftr-313	597	25	the	the	DET
ftr-313	597	26	only	only	ADJ
ftr-313	597	27	apportionment	apportionment	ADJ
ftr-313	597	28	factor	factor	NOUN
ftr-313	597	29	.	.	PUNCT
ftr-313	598	1	applying	apply	VERB
ftr-313	598	2	a	a	DET
ftr-313	598	3	single	single	ADJ
ftr-313	598	4	factor	factor	NOUN
ftr-313	598	5	beneficial	beneficial	ADJ
ftr-313	598	6	ownership	ownership	NOUN
ftr-313	598	7	formula	formula	NOUN
ftr-313	598	8	concentrates	concentrate	VERB
ftr-313	598	9	income	income	NOUN
ftr-313	598	10	in	in	ADP
ftr-313	598	11	wealthy	wealthy	ADJ
ftr-313	598	12	jurisdictions	jurisdiction	NOUN
ftr-313	598	13	even	even	ADV
ftr-313	598	14	if	if	SCONJ
ftr-313	598	15	sales	sale	NOUN
ftr-313	598	16	and	and	CCONJ
ftr-313	598	17	production	production	NOUN
ftr-313	598	18	occur	occur	VERB
ftr-313	598	19	in	in	ADP
ftr-313	598	20	less	less	ADV
ftr-313	598	21	-	-	PUNCT
ftr-313	598	22	wealthy	wealthy	ADJ
ftr-313	598	23	jurisdictions	jurisdiction	NOUN
ftr-313	598	24	.	.	PUNCT
ftr-313	599	1	accordingly	accordingly	ADV
ftr-313	599	2	,	,	PUNCT
ftr-313	599	3	beneficial	beneficial	ADJ
ftr-313	599	4	ownership	ownership	NOUN
ftr-313	599	5	of	of	ADP
ftr-313	599	6	income	income	NOUN
ftr-313	599	7	(	(	PUNCT
ftr-313	599	8	or	or	CCONJ
ftr-313	599	9	the	the	DET
ftr-313	599	10	income	income	NOUN
ftr-313	599	11	-	-	PUNCT
ftr-313	599	12	producing	produce	VERB
ftr-313	599	13	entity	entity	NOUN
ftr-313	599	14	)	)	PUNCT
ftr-313	599	15	should	should	AUX
ftr-313	599	16	be	be	AUX
ftr-313	599	17	one	one	NUM
ftr-313	599	18	of	of	ADP
ftr-313	599	19	the	the	DET
ftr-313	599	20	several	several	ADJ
ftr-313	599	21	apportionment	apportionment	ADJ
ftr-313	599	22	factors	factor	NOUN
ftr-313	599	23	but	but	CCONJ
ftr-313	599	24	probably	probably	ADV
ftr-313	599	25	should	should	AUX
ftr-313	599	26	not	not	PART
ftr-313	599	27	be	be	AUX
ftr-313	599	28	the	the	DET
ftr-313	599	29	only	only	ADJ
ftr-313	599	30	factor	factor	NOUN
ftr-313	599	31	in	in	ADP
ftr-313	599	32	the	the	DET
ftr-313	599	33	distribution	distribution	NOUN
ftr-313	599	34	formula	formula	NOUN
ftr-313	599	35	.	.	PUNCT
ftr-313	600	1	requiring	require	VERB
ftr-313	600	2	identification	identification	NOUN
ftr-313	600	3	of	of	ADP
ftr-313	600	4	the	the	DET
ftr-313	600	5	underlying	underlie	VERB
ftr-313	600	6	ownership	ownership	NOUN
ftr-313	600	7	,	,	PUNCT
ftr-313	600	8	subject	subject	ADJ
ftr-313	600	9	to	to	ADP
ftr-313	600	10	protection	protection	NOUN
ftr-313	600	11	of	of	ADP
ftr-313	600	12	the	the	DET
ftr-313	600	13	identity	identity	NOUN
ftr-313	600	14	of	of	ADP
ftr-313	600	15	the	the	DET
ftr-313	600	16	owners	owner	NOUN
ftr-313	600	17	where	where	SCONJ
ftr-313	600	18	they	they	PRON
ftr-313	600	19	desire	desire	VERB
ftr-313	600	20	that	that	DET
ftr-313	600	21	protection	protection	NOUN
ftr-313	600	22	,	,	PUNCT
ftr-313	600	23	should	should	AUX
ftr-313	600	24	not	not	PART
ftr-313	600	25	be	be	AUX
ftr-313	600	26	a	a	DET
ftr-313	600	27	barrier	barrier	NOUN
ftr-313	600	28	to	to	ADP
ftr-313	600	29	that	that	DET
ftr-313	600	30	apportionment	apportionment	ADJ
ftr-313	600	31	factor	factor	NOUN
ftr-313	600	32	.	.	PUNCT
ftr-313	601	1	use	use	NOUN
ftr-313	601	2	of	of	ADP
ftr-313	601	3	beneficial	beneficial	ADJ
ftr-313	601	4	ownership	ownership	NOUN
ftr-313	601	5	as	as	ADP
ftr-313	601	6	a	a	DET
ftr-313	601	7	factor	factor	NOUN
ftr-313	601	8	also	also	ADV
ftr-313	601	9	might	might	AUX
ftr-313	601	10	lead	lead	VERB
ftr-313	601	11	to	to	ADP
ftr-313	601	12	simplification	simplification	NOUN
ftr-313	601	13	of	of	ADP
ftr-313	601	14	unnecessarily	unnecessarily	ADV
ftr-313	601	15	complex	complex	ADJ
ftr-313	601	16	entity	entity	NOUN
ftr-313	601	17	structures	structure	NOUN
ftr-313	601	18	when	when	SCONJ
ftr-313	601	19	the	the	DET
ftr-313	601	20	owners	owner	NOUN
ftr-313	601	21	no	no	ADV
ftr-313	601	22	longer	long	ADV
ftr-313	601	23	may	may	AUX
ftr-313	601	24	hide	hide	VERB
ftr-313	601	25	behind	behind	ADP
ftr-313	601	26	layers	layer	NOUN
ftr-313	601	27	of	of	ADP
ftr-313	601	28	entities	entity	NOUN
ftr-313	601	29	.	.	PUNCT
ftr-313	602	1	moreover	moreover	ADV
ftr-313	602	2	,	,	PUNCT
ftr-313	602	3	technology	technology	NOUN
ftr-313	602	4	for	for	ADP
ftr-313	602	5	tracking	track	VERB
ftr-313	602	6	changes	change	NOUN
ftr-313	602	7	in	in	ADP
ftr-313	602	8	ownership	ownership	NOUN
ftr-313	602	9	is	be	AUX
ftr-313	602	10	readily	readily	ADV
ftr-313	602	11	available	available	ADJ
ftr-313	602	12	to	to	PART
ftr-313	602	13	enable	enable	VERB
ftr-313	602	14	entities	entity	NOUN
ftr-313	602	15	to	to	PART
ftr-313	602	16	identify	identify	VERB
ftr-313	602	17	actual	actual	ADJ
ftr-313	602	18	ownership	ownership	NOUN
ftr-313	602	19	and	and	CCONJ
ftr-313	602	20	changes	change	NOUN
ftr-313	602	21	in	in	ADP
ftr-313	602	22	ownership	ownership	NOUN
ftr-313	602	23	on	on	ADP
ftr-313	602	24	a	a	DET
ftr-313	602	25	daily	daily	ADJ
ftr-313	602	26	basis	basis	NOUN
ftr-313	602	27	.	.	PUNCT
ftr-313	603	1	the	the	DET
ftr-313	603	2	statutes	statute	NOUN
ftr-313	603	3	would	would	AUX
ftr-313	603	4	require	require	VERB
ftr-313	603	5	beneficial	beneficial	ADJ
ftr-313	603	6	ownership	ownership	NOUN
ftr-313	603	7	disclosure	disclosure	NOUN
ftr-313	603	8	to	to	ADP
ftr-313	603	9	the	the	DET
ftr-313	603	10	entity	entity	NOUN
ftr-313	603	11	in	in	ADP
ftr-313	603	12	order	order	NOUN
ftr-313	603	13	to	to	PART
ftr-313	603	14	enable	enable	VERB
ftr-313	603	15	it	it	PRON
ftr-313	603	16	to	to	PART
ftr-313	603	17	comply	comply	VERB
ftr-313	603	18	with	with	ADP
ftr-313	603	19	its	its	PRON
ftr-313	603	20	statutory	statutory	ADJ
ftr-313	603	21	obligation	obligation	NOUN
ftr-313	603	22	to	to	PART
ftr-313	603	23	apply	apply	VERB
ftr-313	603	24	the	the	DET
ftr-313	603	25	apportionment	apportionment	ADJ
ftr-313	603	26	formula	formula	NOUN
ftr-313	603	27	.	.	PUNCT
ftr-313	604	1	supported	support	VERB
ftr-313	604	2	by	by	ADP
ftr-313	604	3	robust	robust	ADJ
ftr-313	604	4	anti	anti	ADJ
ftr-313	604	5	-	-	ADJ
ftr-313	604	6	avoidance	avoidance	ADJ
ftr-313	604	7	provisions	provision	NOUN
ftr-313	604	8	,	,	PUNCT
ftr-313	604	9	apportionment	apportionment	NOUN
ftr-313	604	10	of	of	ADP
ftr-313	604	11	business	business	NOUN
ftr-313	604	12	income	income	NOUN
ftr-313	604	13	under	under	ADP
ftr-313	604	14	a	a	DET
ftr-313	604	15	formula	formula	NOUN
ftr-313	604	16	composed	compose	VERB
ftr-313	604	17	of	of	ADP
ftr-313	604	18	sales	sale	NOUN
ftr-313	604	19	,	,	PUNCT
ftr-313	604	20	property	property	NOUN
ftr-313	604	21	,	,	PUNCT
ftr-313	604	22	payroll	payroll	NOUN
ftr-313	604	23	,	,	PUNCT
ftr-313	604	24	and	and	CCONJ
ftr-313	604	25	beneficial	beneficial	ADJ
ftr-313	604	26	ownership	ownership	NOUN
ftr-313	604	27	would	would	AUX
ftr-313	604	28	strike	strike	VERB
ftr-313	604	29	a	a	DET
ftr-313	604	30	sound	sound	ADJ
ftr-313	604	31	and	and	CCONJ
ftr-313	604	32	fair	fair	ADJ
ftr-313	604	33	balance	balance	NOUN
ftr-313	604	34	for	for	ADP
ftr-313	604	35	income	income	NOUN
ftr-313	604	36	distribution	distribution	NOUN
ftr-313	604	37	of	of	ADP
ftr-313	604	38	enterprises	enterprise	NOUN
ftr-313	604	39	.	.	PUNCT
ftr-313	605	1	sales	sale	NOUN
ftr-313	605	2	and	and	CCONJ
ftr-313	605	3	beneficial	beneficial	ADJ
ftr-313	605	4	ownership	ownership	NOUN
ftr-313	605	5	would	would	AUX
ftr-313	605	6	tend	tend	VERB
ftr-313	605	7	—	—	PUNCT
ftr-313	605	8	115	115	X
ftr-313	605	9	.	.	PUNCT
ftr-313	606	1	see	see	VERB
ftr-313	606	2	,	,	PUNCT
ftr-313	606	3	e.g.	e.g.	ADV
ftr-313	606	4	,	,	PUNCT
ftr-313	606	5	oecd	oecd	PROPN
ftr-313	606	6	model	model	NOUN
ftr-313	606	7	agreement	agreement	NOUN
ftr-313	606	8	,	,	PUNCT
ftr-313	606	9	supra	supra	PROPN
ftr-313	606	10	note	note	PROPN
ftr-313	606	11	89	89	NUM
ftr-313	606	12	,	,	PUNCT
ftr-313	606	13	art	art	NOUN
ftr-313	606	14	.	.	PUNCT
ftr-313	607	1	5	5	NUM
ftr-313	607	2	(	(	PUNCT
ftr-313	607	3	emphasizing	emphasize	VERB
ftr-313	607	4	in	in	ADP
ftr-313	607	5	various	various	ADJ
ftr-313	607	6	places	place	NOUN
ftr-313	607	7	identification	identification	NOUN
ftr-313	607	8	of	of	ADP
ftr-313	607	9	beneficial	beneficial	ADJ
ftr-313	607	10	,	,	PUNCT
ftr-313	607	11	rather	rather	ADV
ftr-313	607	12	than	than	ADP
ftr-313	607	13	legal	legal	ADJ
ftr-313	607	14	,	,	PUNCT
ftr-313	607	15	ownership	ownership	NOUN
ftr-313	607	16	as	as	ADP
ftr-313	607	17	a	a	DET
ftr-313	607	18	criterion	criterion	NOUN
ftr-313	607	19	for	for	ADP
ftr-313	607	20	exchange	exchange	NOUN
ftr-313	607	21	)	)	PUNCT
ftr-313	607	22	.	.	PUNCT
ftr-313	608	1	116	116	NUM
ftr-313	608	2	.	.	PUNCT
ftr-313	609	1	partnerships	partnership	NOUN
ftr-313	609	2	(	(	PUNCT
ftr-313	609	3	including	include	VERB
ftr-313	609	4	limited	limit	VERB
ftr-313	609	5	liability	liability	NOUN
ftr-313	609	6	companies	company	NOUN
ftr-313	609	7	in	in	ADP
ftr-313	609	8	the	the	DET
ftr-313	609	9	united	united	PROPN
ftr-313	609	10	states	states	PROPN
ftr-313	609	11	)	)	PUNCT
ftr-313	609	12	and	and	CCONJ
ftr-313	609	13	limited	limited	ADJ
ftr-313	609	14	partnerships	partnership	NOUN
ftr-313	609	15	,	,	PUNCT
ftr-313	609	16	and	and	CCONJ
ftr-313	609	17	trusts	trust	NOUN
ftr-313	609	18	in	in	ADP
ftr-313	609	19	common	common	ADJ
ftr-313	609	20	law	law	NOUN
ftr-313	609	21	jurisdictions	jurisdiction	NOUN
ftr-313	609	22	generally	generally	ADV
ftr-313	609	23	are	be	AUX
ftr-313	609	24	transparent	transparent	ADJ
ftr-313	609	25	so	so	SCONJ
ftr-313	609	26	that	that	SCONJ
ftr-313	609	27	the	the	DET
ftr-313	609	28	income	income	NOUN
ftr-313	609	29	of	of	ADP
ftr-313	609	30	the	the	DET
ftr-313	609	31	entity	entity	NOUN
ftr-313	609	32	is	be	AUX
ftr-313	609	33	taxable	taxable	ADJ
ftr-313	609	34	to	to	ADP
ftr-313	609	35	the	the	DET
ftr-313	609	36	owners	owner	NOUN
ftr-313	609	37	of	of	ADP
ftr-313	609	38	the	the	DET
ftr-313	609	39	entity	entity	NOUN
ftr-313	609	40	and	and	CCONJ
ftr-313	609	41	not	not	PART
ftr-313	609	42	to	to	ADP
ftr-313	609	43	the	the	DET
ftr-313	609	44	entity	entity	NOUN
ftr-313	609	45	itself	itself	PRON
ftr-313	609	46	.	.	PUNCT
ftr-313	610	1	see	see	VERB
ftr-313	610	2	i.r.c	i.r.c	NOUN
ftr-313	610	3	.	.	PUNCT
ftr-313	611	1	§	§	PROPN
ftr-313	611	2	§	§	PROPN
ftr-313	611	3	651–52	651–52	NUM
ftr-313	611	4	,	,	PUNCT
ftr-313	611	5	661–62	661–62	NUM
ftr-313	611	6	(	(	PUNCT
ftr-313	611	7	allowing	allow	VERB
ftr-313	611	8	trusts	trust	NOUN
ftr-313	611	9	to	to	PART
ftr-313	611	10	deduct	deduct	VERB
ftr-313	611	11	income	income	NOUN
ftr-313	611	12	distributed	distribute	VERB
ftr-313	611	13	to	to	ADP
ftr-313	611	14	beneficiaries	beneficiary	NOUN
ftr-313	611	15	and	and	CCONJ
ftr-313	611	16	including	include	VERB
ftr-313	611	17	the	the	DET
ftr-313	611	18	distributions	distribution	NOUN
ftr-313	611	19	in	in	ADP
ftr-313	611	20	beneficiaries	beneficiary	NOUN
ftr-313	611	21	’	'	PUNCT
ftr-313	611	22	gross	gross	ADJ
ftr-313	611	23	income	income	NOUN
ftr-313	611	24	)	)	PUNCT
ftr-313	611	25	;	;	PUNCT
ftr-313	611	26	i.r.c	i.r.c	NOUN
ftr-313	611	27	.	.	PUNCT
ftr-313	612	1	§	§	PROPN
ftr-313	612	2	701	701	NUM
ftr-313	612	3	(	(	PUNCT
ftr-313	612	4	providing	provide	VERB
ftr-313	612	5	that	that	SCONJ
ftr-313	612	6	partnerships	partnership	NOUN
ftr-313	612	7	as	as	ADP
ftr-313	612	8	such	such	ADJ
ftr-313	612	9	are	be	AUX
ftr-313	612	10	not	not	PART
ftr-313	612	11	subject	subject	ADJ
ftr-313	612	12	to	to	ADP
ftr-313	612	13	income	income	NOUN
ftr-313	612	14	tax	tax	NOUN
ftr-313	612	15	and	and	CCONJ
ftr-313	612	16	that	that	SCONJ
ftr-313	612	17	“	"	PUNCT
ftr-313	612	18	[	[	X
ftr-313	612	19	p]ersons	p]erson	NOUN
ftr-313	612	20	carrying	carry	VERB
ftr-313	612	21	on	on	ADP
ftr-313	612	22	business	business	NOUN
ftr-313	612	23	as	as	SCONJ
ftr-313	612	24	partners	partner	NOUN
ftr-313	612	25	shall	shall	AUX
ftr-313	612	26	be	be	AUX
ftr-313	612	27	liable	liable	ADJ
ftr-313	612	28	for	for	ADP
ftr-313	612	29	income	income	NOUN
ftr-313	612	30	tax	tax	NOUN
ftr-313	612	31	only	only	ADV
ftr-313	612	32	in	in	ADP
ftr-313	612	33	their	their	PRON
ftr-313	612	34	separate	separate	ADJ
ftr-313	612	35	or	or	CCONJ
ftr-313	612	36	individual	individual	ADJ
ftr-313	612	37	capacities	capacity	NOUN
ftr-313	612	38	”	"	PUNCT
ftr-313	612	39	)	)	PUNCT
ftr-313	612	40	.	.	PUNCT
ftr-313	613	1	390	390	NUM
ftr-313	613	2	florida	florida	PROPN
ftr-313	613	3	tax	tax	NOUN
ftr-313	613	4	review	review	NOUN
ftr-313	613	5	[	[	X
ftr-313	613	6	vol	vol	NOUN
ftr-313	613	7	.	.	PUNCT
ftr-313	614	1	14:9	14:9	NUM
ftr-313	614	2	although	although	SCONJ
ftr-313	614	3	not	not	PART
ftr-313	614	4	identically	identically	ADV
ftr-313	614	5	—	—	PUNCT
ftr-313	614	6	to	to	PART
ftr-313	614	7	place	place	VERB
ftr-313	614	8	income	income	NOUN
ftr-313	614	9	in	in	ADP
ftr-313	614	10	wealthier	wealthy	ADJ
ftr-313	614	11	consuming	consume	VERB
ftr-313	614	12	countries	country	NOUN
ftr-313	614	13	while	while	SCONJ
ftr-313	614	14	property	property	NOUN
ftr-313	614	15	and	and	CCONJ
ftr-313	614	16	payroll	payroll	NOUN
ftr-313	614	17	would	would	AUX
ftr-313	614	18	apportion	apportion	VERB
ftr-313	614	19	income	income	NOUN
ftr-313	614	20	to	to	ADP
ftr-313	614	21	producing	produce	VERB
ftr-313	614	22	and	and	CCONJ
ftr-313	614	23	manufacturing	manufacturing	NOUN
ftr-313	614	24	countries	country	NOUN
ftr-313	614	25	.	.	PUNCT
ftr-313	615	1	the	the	DET
ftr-313	615	2	bifurcated	bifurcated	ADJ
ftr-313	615	3	payroll	payroll	NOUN
ftr-313	615	4	factor	factor	NOUN
ftr-313	615	5	of	of	ADP
ftr-313	615	6	employee	employee	NOUN
ftr-313	615	7	numbers	number	NOUN
ftr-313	615	8	,	,	PUNCT
ftr-313	615	9	work	work	NOUN
ftr-313	615	10	hours	hour	NOUN
ftr-313	615	11	,	,	PUNCT
ftr-313	615	12	or	or	CCONJ
ftr-313	615	13	adjusted	adjust	VERB
ftr-313	615	14	wages	wage	NOUN
ftr-313	615	15	for	for	ADP
ftr-313	615	16	cost	cost	NOUN
ftr-313	615	17	of	of	ADP
ftr-313	615	18	living	live	VERB
ftr-313	615	19	differentials	differential	NOUN
ftr-313	615	20	would	would	AUX
ftr-313	615	21	balance	balance	VERB
ftr-313	615	22	in	in	ADP
ftr-313	615	23	part	part	NOUN
ftr-313	615	24	the	the	DET
ftr-313	615	25	high	high	ADJ
ftr-313	615	26	wages	wage	NOUN
ftr-313	615	27	in	in	ADP
ftr-313	615	28	the	the	DET
ftr-313	615	29	formula	formula	NOUN
ftr-313	615	30	that	that	PRON
ftr-313	615	31	favor	favor	VERB
ftr-313	615	32	top	top	ADJ
ftr-313	615	33	management	management	NOUN
ftr-313	615	34	in	in	ADP
ftr-313	615	35	the	the	DET
ftr-313	615	36	wealthier	wealthy	ADJ
ftr-313	615	37	countries	country	NOUN
ftr-313	615	38	.	.	PUNCT
ftr-313	616	1	similarly	similarly	ADV
ftr-313	616	2	,	,	PUNCT
ftr-313	616	3	the	the	DET
ftr-313	616	4	property	property	NOUN
ftr-313	616	5	factor	factor	NOUN
ftr-313	616	6	could	could	AUX
ftr-313	616	7	use	use	VERB
ftr-313	616	8	an	an	DET
ftr-313	616	9	adjustment	adjustment	NOUN
ftr-313	616	10	factor	factor	NOUN
ftr-313	616	11	to	to	PART
ftr-313	616	12	eliminate	eliminate	VERB
ftr-313	616	13	the	the	DET
ftr-313	616	14	distortion	distortion	NOUN
ftr-313	616	15	that	that	PRON
ftr-313	616	16	very	very	ADV
ftr-313	616	17	low	low	ADJ
ftr-313	616	18	and	and	CCONJ
ftr-313	616	19	very	very	ADV
ftr-313	616	20	high	high	ADJ
ftr-313	616	21	cost	cost	NOUN
ftr-313	616	22	locations	location	NOUN
ftr-313	616	23	bring	bring	VERB
ftr-313	616	24	to	to	ADP
ftr-313	616	25	the	the	DET
ftr-313	616	26	formula	formula	NOUN
ftr-313	616	27	.	.	PUNCT
ftr-313	617	1	investment	investment	NOUN
ftr-313	617	2	(	(	PUNCT
ftr-313	617	3	capital	capital	NOUN
ftr-313	617	4	)	)	PUNCT
ftr-313	617	5	income	income	NOUN
ftr-313	617	6	of	of	ADP
ftr-313	617	7	operating	operating	NOUN
ftr-313	617	8	enterprises	enterprise	NOUN
ftr-313	617	9	would	would	AUX
ftr-313	617	10	follow	follow	VERB
ftr-313	617	11	income	income	NOUN
ftr-313	617	12	from	from	ADP
ftr-313	617	13	production	production	NOUN
ftr-313	617	14	under	under	ADP
ftr-313	617	15	an	an	DET
ftr-313	617	16	assumption	assumption	NOUN
ftr-313	617	17	that	that	SCONJ
ftr-313	617	18	investment	investment	NOUN
ftr-313	617	19	return	return	NOUN
ftr-313	617	20	is	be	AUX
ftr-313	617	21	a	a	DET
ftr-313	617	22	function	function	NOUN
ftr-313	617	23	of	of	ADP
ftr-313	617	24	the	the	DET
ftr-313	617	25	underlying	underlie	VERB
ftr-313	617	26	income	income	NOUN
ftr-313	617	27	production	production	NOUN
ftr-313	617	28	and	and	CCONJ
ftr-313	617	29	accompanying	accompany	VERB
ftr-313	617	30	retention	retention	NOUN
ftr-313	617	31	and	and	CCONJ
ftr-313	617	32	investment	investment	NOUN
ftr-313	617	33	.	.	PUNCT
ftr-313	618	1	for	for	ADP
ftr-313	618	2	investment	investment	NOUN
ftr-313	618	3	entities	entity	NOUN
ftr-313	618	4	not	not	PART
ftr-313	618	5	part	part	NOUN
ftr-313	618	6	of	of	ADP
ftr-313	618	7	a	a	DET
ftr-313	618	8	larger	large	ADJ
ftr-313	618	9	enterprise	enterprise	NOUN
ftr-313	618	10	engaged	engage	VERB
ftr-313	618	11	in	in	ADP
ftr-313	618	12	the	the	DET
ftr-313	618	13	active	active	ADJ
ftr-313	618	14	conduct	conduct	NOUN
ftr-313	618	15	of	of	ADP
ftr-313	618	16	business	business	NOUN
ftr-313	618	17	,	,	PUNCT
ftr-313	618	18	income	income	NOUN
ftr-313	618	19	should	should	AUX
ftr-313	618	20	follow	follow	VERB
ftr-313	618	21	a	a	DET
ftr-313	618	22	single	single	ADJ
ftr-313	618	23	factor	factor	NOUN
ftr-313	618	24	of	of	ADP
ftr-313	618	25	beneficial	beneficial	ADJ
ftr-313	618	26	ownership	ownership	NOUN
ftr-313	618	27	except	except	SCONJ
ftr-313	618	28	where	where	SCONJ
ftr-313	618	29	the	the	DET
ftr-313	618	30	investment	investment	NOUN
ftr-313	618	31	is	be	AUX
ftr-313	618	32	inextricably	inextricably	ADV
ftr-313	618	33	linked	link	VERB
ftr-313	618	34	to	to	ADP
ftr-313	618	35	specific	specific	ADJ
ftr-313	618	36	countries	country	NOUN
ftr-313	618	37	.	.	PUNCT
ftr-313	619	1	income	income	NOUN
ftr-313	619	2	from	from	ADP
ftr-313	619	3	direct	direct	ADJ
ftr-313	619	4	investment	investment	NOUN
ftr-313	619	5	in	in	ADP
ftr-313	619	6	real	real	ADJ
ftr-313	619	7	property	property	NOUN
ftr-313	619	8	,	,	PUNCT
ftr-313	619	9	natural	natural	ADJ
ftr-313	619	10	resources	resource	NOUN
ftr-313	619	11	,	,	PUNCT
ftr-313	619	12	and	and	CCONJ
ftr-313	619	13	personal	personal	ADJ
ftr-313	619	14	property	property	NOUN
ftr-313	619	15	used	use	VERB
ftr-313	619	16	in	in	ADP
ftr-313	619	17	a	a	DET
ftr-313	619	18	specific	specific	ADJ
ftr-313	619	19	country	country	NOUN
ftr-313	619	20	and	and	CCONJ
ftr-313	619	21	the	the	DET
ftr-313	619	22	investment	investment	NOUN
ftr-313	619	23	return	return	NOUN
ftr-313	619	24	from	from	ADP
ftr-313	619	25	a	a	DET
ftr-313	619	26	pooled	pooled	ADJ
ftr-313	619	27	investment	investment	NOUN
ftr-313	619	28	vehicle	vehicle	NOUN
ftr-313	619	29	that	that	PRON
ftr-313	619	30	invests	invest	VERB
ftr-313	619	31	in	in	ADP
ftr-313	619	32	such	such	ADJ
ftr-313	619	33	property117	property117	PRON
ftr-313	619	34	probably	probably	ADV
ftr-313	619	35	should	should	AUX
ftr-313	619	36	be	be	AUX
ftr-313	619	37	taxable	taxable	ADJ
ftr-313	619	38	in	in	ADP
ftr-313	619	39	the	the	DET
ftr-313	619	40	country	country	NOUN
ftr-313	619	41	of	of	ADP
ftr-313	619	42	permanent	permanent	ADJ
ftr-313	619	43	location	location	NOUN
ftr-313	619	44	,	,	PUNCT
ftr-313	619	45	extraction	extraction	NOUN
ftr-313	619	46	,	,	PUNCT
ftr-313	619	47	or	or	CCONJ
ftr-313	619	48	use	use	NOUN
ftr-313	619	49	.	.	PUNCT
ftr-313	620	1	5	5	X
ftr-313	620	2	.	.	X
ftr-313	620	3	individuals	individual	NOUN
ftr-313	620	4	to	to	ADP
ftr-313	620	5	this	this	DET
ftr-313	620	6	point	point	NOUN
ftr-313	620	7	the	the	DET
ftr-313	620	8	discussion	discussion	NOUN
ftr-313	620	9	has	have	AUX
ftr-313	620	10	focused	focus	VERB
ftr-313	620	11	on	on	ADP
ftr-313	620	12	enterprises	enterprise	NOUN
ftr-313	620	13	composed	compose	VERB
ftr-313	620	14	of	of	ADP
ftr-313	620	15	any	any	DET
ftr-313	620	16	combination	combination	NOUN
ftr-313	620	17	of	of	ADP
ftr-313	620	18	entities	entity	NOUN
ftr-313	620	19	(	(	PUNCT
ftr-313	620	20	or	or	CCONJ
ftr-313	620	21	a	a	DET
ftr-313	620	22	single	single	ADJ
ftr-313	620	23	entity	entity	NOUN
ftr-313	620	24	)	)	PUNCT
ftr-313	620	25	and	and	CCONJ
ftr-313	620	26	individual	individual	ADJ
ftr-313	620	27	sole	sole	ADJ
ftr-313	620	28	proprietorships118	proprietorships118	PROPN
ftr-313	620	29	having	have	VERB
ftr-313	620	30	property	property	NOUN
ftr-313	620	31	,	,	PUNCT
ftr-313	620	32	payroll	payroll	NOUN
ftr-313	620	33	,	,	PUNCT
ftr-313	620	34	sales	sale	NOUN
ftr-313	620	35	of	of	ADP
ftr-313	620	36	goods	good	NOUN
ftr-313	620	37	or	or	CCONJ
ftr-313	620	38	services	service	NOUN
ftr-313	620	39	,	,	PUNCT
ftr-313	620	40	or	or	CCONJ
ftr-313	620	41	beneficial	beneficial	ADJ
ftr-313	620	42	ownership	ownership	NOUN
ftr-313	620	43	in	in	ADP
ftr-313	620	44	more	more	ADJ
ftr-313	620	45	than	than	ADP
ftr-313	620	46	one	one	NUM
ftr-313	620	47	jurisdiction	jurisdiction	NOUN
ftr-313	620	48	.	.	PUNCT
ftr-313	621	1	a	a	DET
ftr-313	621	2	comprehensive	comprehensive	ADJ
ftr-313	621	3	gugit	gugit	NOUN
ftr-313	621	4	addresses	address	NOUN
ftr-313	621	5	taxation	taxation	NOUN
ftr-313	621	6	of	of	ADP
ftr-313	621	7	individuals	individual	NOUN
ftr-313	621	8	as	as	ADV
ftr-313	621	9	well	well	ADV
ftr-313	621	10	and	and	CCONJ
ftr-313	621	11	contemplates	contemplate	VERB
ftr-313	621	12	a	a	DET
ftr-313	621	13	uniform	uniform	ADJ
ftr-313	621	14	set	set	NOUN
ftr-313	621	15	of	of	ADP
ftr-313	621	16	rules	rule	NOUN
ftr-313	621	17	that	that	PRON
ftr-313	621	18	determine	determine	VERB
ftr-313	621	19	the	the	DET
ftr-313	621	20	tax	tax	NOUN
ftr-313	621	21	base	base	NOUN
ftr-313	621	22	that	that	PRON
ftr-313	621	23	includes	include	VERB
ftr-313	621	24	income	income	NOUN
ftr-313	621	25	from	from	ADP
ftr-313	621	26	individuals	individual	NOUN
ftr-313	621	27	’	'	PUNCT
ftr-313	621	28	services	service	NOUN
ftr-313	621	29	and	and	CCONJ
ftr-313	621	30	from	from	ADP
ftr-313	621	31	their	their	PRON
ftr-313	621	32	investments	investment	NOUN
ftr-313	621	33	.	.	PUNCT
ftr-313	622	1	as	as	SCONJ
ftr-313	622	2	noted	note	VERB
ftr-313	622	3	above,119	above,119	PROPN
ftr-313	622	4	while	while	SCONJ
ftr-313	622	5	the	the	DET
ftr-313	622	6	gugit	gugit	NOUN
ftr-313	622	7	may	may	AUX
ftr-313	622	8	alter	alter	VERB
ftr-313	622	9	specific	specific	ADJ
ftr-313	622	10	rules	rule	NOUN
ftr-313	622	11	of	of	ADP
ftr-313	622	12	inclusion	inclusion	NOUN
ftr-313	622	13	,	,	PUNCT
ftr-313	622	14	exclusion	exclusion	NOUN
ftr-313	622	15	,	,	PUNCT
ftr-313	622	16	or	or	CCONJ
ftr-313	622	17	deduction	deduction	NOUN
ftr-313	622	18	in	in	ADP
ftr-313	622	19	the	the	DET
ftr-313	622	20	course	course	NOUN
ftr-313	622	21	of	of	ADP
ftr-313	622	22	harmonizing	harmonize	VERB
ftr-313	622	23	those	those	DET
ftr-313	622	24	rules	rule	NOUN
ftr-313	622	25	worldwide	worldwide	ADV
ftr-313	622	26	,	,	PUNCT
ftr-313	622	27	the	the	DET
ftr-313	622	28	changes	change	NOUN
ftr-313	622	29	may	may	AUX
ftr-313	622	30	appear	appear	VERB
ftr-313	622	31	no	no	ADV
ftr-313	622	32	different	different	ADJ
ftr-313	622	33	from	from	ADP
ftr-313	622	34	tax	tax	NOUN
ftr-313	622	35	law	law	NOUN
ftr-313	622	36	changes	change	NOUN
ftr-313	622	37	that	that	PRON
ftr-313	622	38	national	national	ADJ
ftr-313	622	39	legislatures	legislature	NOUN
ftr-313	622	40	make	make	VERB
ftr-313	622	41	regularly	regularly	ADV
ftr-313	622	42	.	.	PUNCT
ftr-313	623	1	the	the	DET
ftr-313	623	2	gugit	gugit	NOUN
ftr-313	623	3	will	will	AUX
ftr-313	623	4	change	change	VERB
ftr-313	623	5	little	little	ADJ
ftr-313	623	6	else	else	ADV
ftr-313	623	7	for	for	ADP
ftr-313	623	8	most	most	ADJ
ftr-313	623	9	individuals	individual	NOUN
ftr-313	623	10	,	,	PUNCT
ftr-313	623	11	as	as	SCONJ
ftr-313	623	12	it	it	PRON
ftr-313	623	13	will	will	AUX
ftr-313	623	14	allocate	allocate	VERB
ftr-313	623	15	income	income	NOUN
ftr-313	623	16	117	117	NUM
ftr-313	623	17	.	.	PUNCT
ftr-313	624	1	especially	especially	ADV
ftr-313	624	2	if	if	SCONJ
ftr-313	624	3	it	it	PRON
ftr-313	624	4	is	be	AUX
ftr-313	624	5	tax	tax	NOUN
ftr-313	624	6	-	-	PUNCT
ftr-313	624	7	transparent	transparent	NOUN
ftr-313	624	8	like	like	ADP
ftr-313	624	9	a	a	DET
ftr-313	624	10	reit	reit	NOUN
ftr-313	624	11	,	,	PUNCT
ftr-313	624	12	for	for	ADP
ftr-313	624	13	example	example	NOUN
ftr-313	624	14	.	.	PUNCT
ftr-313	625	1	see	see	VERB
ftr-313	625	2	i.r.c	i.r.c	NOUN
ftr-313	625	3	.	.	PUNCT
ftr-313	626	1	§	§	PROPN
ftr-313	626	2	§	§	PROPN
ftr-313	626	3	856–59	856–59	NUM
ftr-313	626	4	.	.	PUNCT
ftr-313	627	1	118	118	NUM
ftr-313	627	2	.	.	PUNCT
ftr-313	628	1	the	the	DET
ftr-313	628	2	oecd	oecd	PROPN
ftr-313	628	3	model	model	PROPN
ftr-313	628	4	tax	tax	PROPN
ftr-313	628	5	convention	convention	NOUN
ftr-313	628	6	on	on	ADP
ftr-313	628	7	income	income	NOUN
ftr-313	628	8	and	and	CCONJ
ftr-313	628	9	on	on	ADP
ftr-313	628	10	capital	capital	NOUN
ftr-313	628	11	(	(	PUNCT
ftr-313	628	12	2010	2010	NUM
ftr-313	628	13	)	)	PUNCT
ftr-313	628	14	,	,	PUNCT
ftr-313	628	15	deleted	delete	VERB
ftr-313	628	16	article	article	NOUN
ftr-313	628	17	14	14	NUM
ftr-313	628	18	,	,	PUNCT
ftr-313	628	19	“	"	PUNCT
ftr-313	628	20	independent	independent	ADJ
ftr-313	628	21	personal	personal	ADJ
ftr-313	628	22	services	service	NOUN
ftr-313	628	23	”	"	PUNCT
ftr-313	628	24	in	in	ADP
ftr-313	628	25	the	the	DET
ftr-313	628	26	year	year	NOUN
ftr-313	628	27	2000	2000	NUM
ftr-313	628	28	because	because	SCONJ
ftr-313	628	29	of	of	ADP
ftr-313	628	30	overlap	overlap	NOUN
ftr-313	628	31	with	with	ADP
ftr-313	628	32	article	article	NOUN
ftr-313	628	33	7	7	NUM
ftr-313	628	34	,	,	PUNCT
ftr-313	628	35	“	"	PUNCT
ftr-313	628	36	business	business	NOUN
ftr-313	628	37	profits	profit	NOUN
ftr-313	628	38	,	,	PUNCT
ftr-313	628	39	”	"	PUNCT
ftr-313	628	40	so	so	SCONJ
ftr-313	628	41	that	that	SCONJ
ftr-313	628	42	article	article	NOUN
ftr-313	628	43	14	14	NUM
ftr-313	628	44	was	be	AUX
ftr-313	628	45	unnecessary	unnecessary	ADJ
ftr-313	628	46	.	.	PUNCT
ftr-313	629	1	see	see	VERB
ftr-313	629	2	oecd	oecd	PROPN
ftr-313	629	3	model	model	PROPN
ftr-313	629	4	tax	tax	PROPN
ftr-313	629	5	convention	convention	NOUN
ftr-313	629	6	on	on	ADP
ftr-313	629	7	income	income	NOUN
ftr-313	629	8	and	and	CCONJ
ftr-313	629	9	on	on	ADP
ftr-313	629	10	capital	capital	NOUN
ftr-313	629	11	,	,	PUNCT
ftr-313	629	12	art	art	NOUN
ftr-313	629	13	.	.	PUNCT
ftr-313	630	1	14	14	NUM
ftr-313	630	2	(	(	PUNCT
ftr-313	630	3	commentary	commentary	NOUN
ftr-313	630	4	)	)	PUNCT
ftr-313	630	5	(	(	PUNCT
ftr-313	630	6	june	june	PROPN
ftr-313	630	7	22	22	NUM
ftr-313	630	8	,	,	PUNCT
ftr-313	630	9	2010	2010	NUM
ftr-313	630	10	)	)	PUNCT
ftr-313	630	11	(	(	PUNCT
ftr-313	630	12	hereinafter	hereinafter	NOUN
ftr-313	630	13	“	"	PUNCT
ftr-313	630	14	oecd	oecd	PROPN
ftr-313	630	15	model	model	PROPN
ftr-313	630	16	convention	convention	PROPN
ftr-313	630	17	)	)	PUNCT
ftr-313	630	18	.	.	PUNCT
ftr-313	631	1	independent	independent	ADJ
ftr-313	631	2	personal	personal	ADJ
ftr-313	631	3	services	service	NOUN
ftr-313	631	4	constitute	constitute	VERB
ftr-313	631	5	a	a	DET
ftr-313	631	6	trade	trade	NOUN
ftr-313	631	7	of	of	ADP
ftr-313	631	8	business	business	NOUN
ftr-313	631	9	so	so	SCONJ
ftr-313	631	10	that	that	SCONJ
ftr-313	631	11	income	income	NOUN
ftr-313	631	12	from	from	ADP
ftr-313	631	13	that	that	DET
ftr-313	631	14	trade	trade	NOUN
ftr-313	631	15	or	or	CCONJ
ftr-313	631	16	business	business	NOUN
ftr-313	631	17	is	be	AUX
ftr-313	631	18	article	article	NOUN
ftr-313	631	19	7	7	NUM
ftr-313	631	20	business	business	NOUN
ftr-313	631	21	profits	profit	NOUN
ftr-313	631	22	.	.	PUNCT
ftr-313	632	1	i	i	PRON
ftr-313	632	2	d.	d.	PROPN
ftr-313	632	3	,	,	PUNCT
ftr-313	632	4	art	art	NOUN
ftr-313	632	5	.	.	PUNCT
ftr-313	632	6	7	7	NUM
ftr-313	632	7	(	(	PUNCT
ftr-313	632	8	allocating	allocate	VERB
ftr-313	632	9	business	business	NOUN
ftr-313	632	10	profits	profit	NOUN
ftr-313	632	11	to	to	ADP
ftr-313	632	12	the	the	DET
ftr-313	632	13	residence	residence	NOUN
ftr-313	632	14	jurisdiction	jurisdiction	NOUN
ftr-313	632	15	unless	unless	SCONJ
ftr-313	632	16	the	the	DET
ftr-313	632	17	taxpayer	taxpayer	NOUN
ftr-313	632	18	produces	produce	VERB
ftr-313	632	19	the	the	DET
ftr-313	632	20	profits	profit	NOUN
ftr-313	632	21	from	from	ADP
ftr-313	632	22	a	a	DET
ftr-313	632	23	permanent	permanent	ADJ
ftr-313	632	24	establishment	establishment	NOUN
ftr-313	632	25	in	in	ADP
ftr-313	632	26	the	the	DET
ftr-313	632	27	other	other	ADJ
ftr-313	632	28	country	country	NOUN
ftr-313	632	29	—	—	PUNCT
ftr-313	632	30	subject	subject	ADJ
ftr-313	632	31	to	to	ADP
ftr-313	632	32	an	an	DET
ftr-313	632	33	embedded	embed	VERB
ftr-313	632	34	transfer	transfer	NOUN
ftr-313	632	35	pricing	pricing	NOUN
ftr-313	632	36	rule	rule	NOUN
ftr-313	632	37	)	)	PUNCT
ftr-313	632	38	.	.	PUNCT
ftr-313	633	1	119	119	X
ftr-313	633	2	.	.	PUNCT
ftr-313	634	1	see	see	VERB
ftr-313	634	2	supra	supra	PROPN
ftr-313	634	3	note	note	PROPN
ftr-313	634	4	59	59	NUM
ftr-313	634	5	and	and	CCONJ
ftr-313	634	6	accompanying	accompany	VERB
ftr-313	634	7	text	text	NOUN
ftr-313	634	8	.	.	PUNCT
ftr-313	635	1	2013	2013	NUM
ftr-313	635	2	]	]	PUNCT
ftr-313	635	3	utopian	utopian	ADJ
ftr-313	635	4	visions	vision	NOUN
ftr-313	635	5	toward	toward	ADP
ftr-313	635	6	a	a	DET
ftr-313	635	7	grand	grand	ADJ
ftr-313	635	8	unified	unified	ADJ
ftr-313	635	9	global	global	ADJ
ftr-313	635	10	income	income	NOUN
ftr-313	635	11	tax	tax	NOUN
ftr-313	635	12	391	391	NUM
ftr-313	635	13	from	from	ADP
ftr-313	635	14	services	service	NOUN
ftr-313	635	15	an	an	DET
ftr-313	635	16	individual	individual	ADJ
ftr-313	635	17	performs	perform	VERB
ftr-313	635	18	in	in	ADP
ftr-313	635	19	the	the	DET
ftr-313	635	20	single	single	ADJ
ftr-313	635	21	jurisdiction	jurisdiction	NOUN
ftr-313	635	22	where	where	SCONJ
ftr-313	635	23	the	the	DET
ftr-313	635	24	individual	individual	ADJ
ftr-313	635	25	lives	live	VERB
ftr-313	635	26	and	and	CCONJ
ftr-313	635	27	works	work	VERB
ftr-313	635	28	to	to	ADP
ftr-313	635	29	that	that	DET
ftr-313	635	30	jurisdiction	jurisdiction	NOUN
ftr-313	635	31	.	.	PUNCT
ftr-313	636	1	similarly	similarly	ADV
ftr-313	636	2	,	,	PUNCT
ftr-313	636	3	investment	investment	NOUN
ftr-313	636	4	income	income	NOUN
ftr-313	636	5	from	from	ADP
ftr-313	636	6	domestic	domestic	ADJ
ftr-313	636	7	financial	financial	ADJ
ftr-313	636	8	accounts	account	NOUN
ftr-313	636	9	and	and	CCONJ
ftr-313	636	10	stocks	stock	NOUN
ftr-313	636	11	will	will	AUX
ftr-313	636	12	be	be	AUX
ftr-313	636	13	taxable	taxable	ADJ
ftr-313	636	14	in	in	ADP
ftr-313	636	15	the	the	DET
ftr-313	636	16	jurisdiction	jurisdiction	NOUN
ftr-313	636	17	in	in	ADP
ftr-313	636	18	which	which	PRON
ftr-313	636	19	the	the	DET
ftr-313	636	20	individual	individual	ADJ
ftr-313	636	21	lives	live	VERB
ftr-313	636	22	and	and	CCONJ
ftr-313	636	23	works	work	NOUN
ftr-313	636	24	.	.	PUNCT
ftr-313	637	1	such	such	ADJ
ftr-313	637	2	individuals	individual	NOUN
ftr-313	637	3	will	will	AUX
ftr-313	637	4	continue	continue	VERB
ftr-313	637	5	to	to	PART
ftr-313	637	6	report	report	VERB
ftr-313	637	7	income	income	NOUN
ftr-313	637	8	locally	locally	ADV
ftr-313	637	9	and	and	CCONJ
ftr-313	637	10	,	,	PUNCT
ftr-313	637	11	if	if	SCONJ
ftr-313	637	12	necessary	necessary	ADJ
ftr-313	637	13	,	,	PUNCT
ftr-313	637	14	deal	deal	VERB
ftr-313	637	15	with	with	ADP
ftr-313	637	16	local	local	ADJ
ftr-313	637	17	tax	tax	NOUN
ftr-313	637	18	offices	office	NOUN
ftr-313	637	19	.	.	PUNCT
ftr-313	638	1	in	in	ADP
ftr-313	638	2	the	the	DET
ftr-313	638	3	presence	presence	NOUN
ftr-313	638	4	of	of	ADP
ftr-313	638	5	extensive	extensive	ADJ
ftr-313	638	6	third	third	ADJ
ftr-313	638	7	party	party	NOUN
ftr-313	638	8	information	information	NOUN
ftr-313	638	9	reporting	reporting	NOUN
ftr-313	638	10	and	and	CCONJ
ftr-313	638	11	withholding,120	withholding,120	ADJ
ftr-313	638	12	self	self	NOUN
ftr-313	638	13	-	-	PUNCT
ftr-313	638	14	reporting	reporting	NOUN
ftr-313	638	15	and	and	CCONJ
ftr-313	638	16	self	self	NOUN
ftr-313	638	17	-	-	PUNCT
ftr-313	638	18	assessment	assessment	NOUN
ftr-313	638	19	will	will	AUX
ftr-313	638	20	become	become	VERB
ftr-313	638	21	obsolete	obsolete	ADJ
ftr-313	638	22	.	.	PUNCT
ftr-313	639	1	this	this	DET
ftr-313	639	2	section	section	NOUN
ftr-313	639	3	suggests	suggest	VERB
ftr-313	639	4	several	several	ADJ
ftr-313	639	5	models	model	NOUN
ftr-313	639	6	for	for	ADP
ftr-313	639	7	apportionment	apportionment	NOUN
ftr-313	639	8	of	of	ADP
ftr-313	639	9	income	income	NOUN
ftr-313	639	10	from	from	ADP
ftr-313	639	11	services	service	NOUN
ftr-313	639	12	so	so	SCONJ
ftr-313	639	13	that	that	SCONJ
ftr-313	639	14	individuals	individual	NOUN
ftr-313	639	15	working	work	VERB
ftr-313	639	16	in	in	ADP
ftr-313	639	17	more	more	ADJ
ftr-313	639	18	than	than	ADP
ftr-313	639	19	one	one	NUM
ftr-313	639	20	jurisdiction	jurisdiction	NOUN
ftr-313	639	21	or	or	CCONJ
ftr-313	639	22	individuals	individual	NOUN
ftr-313	639	23	working	work	VERB
ftr-313	639	24	in	in	ADP
ftr-313	639	25	a	a	DET
ftr-313	639	26	jurisdiction	jurisdiction	NOUN
ftr-313	639	27	different	different	ADJ
ftr-313	639	28	from	from	ADP
ftr-313	639	29	that	that	PRON
ftr-313	639	30	in	in	ADP
ftr-313	639	31	which	which	PRON
ftr-313	639	32	they	they	PRON
ftr-313	639	33	live	live	VERB
ftr-313	639	34	may	may	AUX
ftr-313	639	35	find	find	VERB
ftr-313	639	36	the	the	DET
ftr-313	639	37	gugit	gugit	NOUN
ftr-313	639	38	affecting	affect	VERB
ftr-313	639	39	them	they	PRON
ftr-313	639	40	more	more	ADV
ftr-313	639	41	profoundly	profoundly	ADV
ftr-313	639	42	.	.	PUNCT
ftr-313	640	1	one	one	NUM
ftr-313	640	2	model	model	NOUN
ftr-313	640	3	,	,	PUNCT
ftr-313	640	4	however	however	ADV
ftr-313	640	5	,	,	PUNCT
ftr-313	640	6	may	may	AUX
ftr-313	640	7	require	require	VERB
ftr-313	640	8	no	no	DET
ftr-313	640	9	major	major	ADJ
ftr-313	640	10	changes	change	NOUN
ftr-313	640	11	from	from	ADP
ftr-313	640	12	the	the	DET
ftr-313	640	13	taxation	taxation	NOUN
ftr-313	640	14	of	of	ADP
ftr-313	640	15	individuals	individual	NOUN
ftr-313	640	16	under	under	ADP
ftr-313	640	17	current	current	ADJ
ftr-313	640	18	double	double	ADJ
ftr-313	640	19	tax	tax	NOUN
ftr-313	640	20	convention	convention	NOUN
ftr-313	640	21	practice	practice	NOUN
ftr-313	640	22	.	.	PUNCT
ftr-313	641	1	consistent	consistent	ADJ
ftr-313	641	2	with	with	ADP
ftr-313	641	3	the	the	DET
ftr-313	641	4	oecd	oecd	PROPN
ftr-313	641	5	model	model	NOUN
ftr-313	641	6	convention,121	convention,121	ADJ
ftr-313	641	7	under	under	ADP
ftr-313	641	8	many	many	ADJ
ftr-313	641	9	double	double	ADJ
ftr-313	641	10	taxation	taxation	NOUN
ftr-313	641	11	treaties	treaty	NOUN
ftr-313	641	12	,	,	PUNCT
ftr-313	641	13	countries	country	NOUN
ftr-313	641	14	in	in	ADP
ftr-313	641	15	which	which	PRON
ftr-313	641	16	a	a	DET
ftr-313	641	17	nonresident	nonresident	ADJ
ftr-313	641	18	works	work	NOUN
ftr-313	641	19	often	often	ADV
ftr-313	641	20	cede	cede	VERB
ftr-313	641	21	the	the	DET
ftr-313	641	22	authority	authority	NOUN
ftr-313	641	23	to	to	PART
ftr-313	641	24	tax	tax	NOUN
ftr-313	641	25	income	income	NOUN
ftr-313	641	26	from	from	ADP
ftr-313	641	27	services	service	NOUN
ftr-313	641	28	under	under	ADP
ftr-313	641	29	the	the	DET
ftr-313	641	30	countries	country	NOUN
ftr-313	641	31	’	'	PUNCT
ftr-313	641	32	general	general	ADJ
ftr-313	641	33	income	income	NOUN
ftr-313	641	34	tax	tax	NOUN
ftr-313	641	35	,	,	PUNCT
ftr-313	641	36	but	but	CCONJ
ftr-313	641	37	not	not	PART
ftr-313	641	38	under	under	ADP
ftr-313	641	39	wage	wage	NOUN
ftr-313	641	40	taxes	taxis	NOUN
ftr-313	641	41	for	for	ADP
ftr-313	641	42	retirement	retirement	NOUN
ftr-313	641	43	and	and	CCONJ
ftr-313	641	44	insurance	insurance	NOUN
ftr-313	641	45	programs,122	programs,122	NOUN
ftr-313	641	46	to	to	ADP
ftr-313	641	47	the	the	DET
ftr-313	641	48	jurisdiction	jurisdiction	NOUN
ftr-313	641	49	in	in	ADP
ftr-313	641	50	which	which	PRON
ftr-313	641	51	the	the	DET
ftr-313	641	52	individual	individual	NOUN
ftr-313	641	53	resides.123	resides.123	VERB
ftr-313	641	54	exceptions	exception	NOUN
ftr-313	641	55	to	to	ADP
ftr-313	641	56	this	this	DET
ftr-313	641	57	cession	cession	NOUN
ftr-313	641	58	of	of	ADP
ftr-313	641	59	taxing	tax	VERB
ftr-313	641	60	power	power	NOUN
ftr-313	641	61	under	under	ADP
ftr-313	641	62	the	the	DET
ftr-313	641	63	treaties	treaty	NOUN
ftr-313	641	64	exist	exist	VERB
ftr-313	641	65	for	for	ADP
ftr-313	641	66	certain	certain	ADJ
ftr-313	641	67	types	type	NOUN
ftr-313	641	68	of	of	ADP
ftr-313	641	69	services	service	NOUN
ftr-313	641	70	,	,	PUNCT
ftr-313	641	71	including	include	VERB
ftr-313	641	72	athletic	athletic	ADJ
ftr-313	641	73	and	and	CCONJ
ftr-313	641	74	entertainment	entertainment	NOUN
ftr-313	641	75	activities	activity	NOUN
ftr-313	641	76	,	,	PUNCT
ftr-313	641	77	which	which	PRON
ftr-313	641	78	are	be	AUX
ftr-313	641	79	taxable	taxable	ADJ
ftr-313	641	80	in	in	ADP
ftr-313	641	81	both	both	CCONJ
ftr-313	641	82	the	the	DET
ftr-313	641	83	resident	resident	ADJ
ftr-313	641	84	country	country	NOUN
ftr-313	641	85	and	and	CCONJ
ftr-313	641	86	the	the	DET
ftr-313	641	87	country	country	NOUN
ftr-313	641	88	in	in	ADP
ftr-313	641	89	which	which	PRON
ftr-313	641	90	the	the	DET
ftr-313	641	91	individual	individual	NOUN
ftr-313	641	92	engages	engage	VERB
ftr-313	641	93	in	in	ADP
ftr-313	641	94	the	the	DET
ftr-313	641	95	activity.124	activity.124	NOUN
ftr-313	641	96	other	other	ADJ
ftr-313	641	97	than	than	ADP
ftr-313	641	98	those	those	DET
ftr-313	641	99	exceptions	exception	NOUN
ftr-313	641	100	,	,	PUNCT
ftr-313	641	101	only	only	ADV
ftr-313	641	102	when	when	SCONJ
ftr-313	641	103	the	the	DET
ftr-313	641	104	individual	individual	NOUN
ftr-313	641	105	does	do	AUX
ftr-313	641	106	not	not	PART
ftr-313	641	107	live	live	VERB
ftr-313	641	108	most	most	ADJ
ftr-313	641	109	of	of	ADP
ftr-313	641	110	the	the	DET
ftr-313	641	111	year	year	NOUN
ftr-313	641	112	in	in	ADP
ftr-313	641	113	her	her	PRON
ftr-313	641	114	country	country	NOUN
ftr-313	641	115	of	of	ADP
ftr-313	641	116	residence	residence	NOUN
ftr-313	641	117	do	do	AUX
ftr-313	641	118	the	the	DET
ftr-313	641	119	treaties	treaty	NOUN
ftr-313	641	120	give	give	VERB
ftr-313	641	121	the	the	DET
ftr-313	641	122	jurisdiction	jurisdiction	NOUN
ftr-313	641	123	in	in	ADP
ftr-313	641	124	which	which	PRON
ftr-313	641	125	the	the	DET
ftr-313	641	126	individual	individual	NOUN
ftr-313	641	127	performs	perform	VERB
ftr-313	641	128	services	service	NOUN
ftr-313	641	129	as	as	ADP
ftr-313	641	130	an	an	DET
ftr-313	641	131	employee	employee	NOUN
ftr-313	641	132	the	the	DET
ftr-313	641	133	authority	authority	NOUN
ftr-313	641	134	to	to	PART
ftr-313	641	135	tax	tax	VERB
ftr-313	641	136	the	the	DET
ftr-313	641	137	individual	individual	NOUN
ftr-313	641	138	’s	’s	PART
ftr-313	641	139	wages.125	wages.125	NOUN
ftr-313	641	140	in	in	ADP
ftr-313	641	141	those	those	DET
ftr-313	641	142	instances	instance	NOUN
ftr-313	641	143	,	,	PUNCT
ftr-313	641	144	120	120	NUM
ftr-313	641	145	.	.	PUNCT
ftr-313	642	1	see	see	VERB
ftr-313	642	2	supra	supra	PROPN
ftr-313	642	3	note	note	PROPN
ftr-313	642	4	65	65	NUM
ftr-313	642	5	and	and	CCONJ
ftr-313	642	6	accompanying	accompany	VERB
ftr-313	642	7	text	text	NOUN
ftr-313	642	8	.	.	PUNCT
ftr-313	643	1	121	121	NUM
ftr-313	643	2	.	.	PUNCT
ftr-313	644	1	see	see	VERB
ftr-313	644	2	supra	supra	PROPN
ftr-313	644	3	note	note	PROPN
ftr-313	644	4	59	59	NUM
ftr-313	644	5	.	.	PUNCT
ftr-313	644	6	122	122	NUM
ftr-313	644	7	.	.	PUNCT
ftr-313	645	1	oecd	oecd	PROPN
ftr-313	645	2	model	model	PROPN
ftr-313	645	3	convention	convention	PROPN
ftr-313	645	4	,	,	PUNCT
ftr-313	645	5	supra	supra	PROPN
ftr-313	645	6	note	note	PROPN
ftr-313	645	7	118	118	NUM
ftr-313	645	8	,	,	PUNCT
ftr-313	645	9	article	article	NOUN
ftr-313	645	10	2	2	NUM
ftr-313	645	11	;	;	PUNCT
ftr-313	645	12	c.f	c.f	PROPN
ftr-313	645	13	.	.	PROPN
ftr-313	645	14	convention	convention	PROPN
ftr-313	645	15	for	for	ADP
ftr-313	645	16	the	the	DET
ftr-313	645	17	avoidance	avoidance	NOUN
ftr-313	645	18	of	of	ADP
ftr-313	645	19	double	double	ADJ
ftr-313	645	20	taxation	taxation	NOUN
ftr-313	645	21	and	and	CCONJ
ftr-313	645	22	the	the	DET
ftr-313	645	23	prevention	prevention	NOUN
ftr-313	645	24	of	of	ADP
ftr-313	645	25	fiscal	fiscal	ADJ
ftr-313	645	26	evasion	evasion	NOUN
ftr-313	645	27	with	with	ADP
ftr-313	645	28	respect	respect	NOUN
ftr-313	645	29	to	to	ADP
ftr-313	645	30	taxes	taxis	NOUN
ftr-313	645	31	on	on	ADP
ftr-313	645	32	income	income	NOUN
ftr-313	645	33	and	and	CCONJ
ftr-313	645	34	capital	capital	NOUN
ftr-313	645	35	and	and	CCONJ
ftr-313	645	36	to	to	ADP
ftr-313	645	37	certain	certain	ADJ
ftr-313	645	38	other	other	ADJ
ftr-313	645	39	taxes	taxis	NOUN
ftr-313	645	40	,	,	PUNCT
ftr-313	645	41	aug	aug	PROPN
ftr-313	645	42	.	.	PROPN
ftr-313	645	43	29	29	NUM
ftr-313	645	44	,	,	PUNCT
ftr-313	645	45	1989	1989	NUM
ftr-313	645	46	,	,	PUNCT
ftr-313	645	47	u.s.-f.r.g	u.s.-f.r.g	PROPN
ftr-313	645	48	.	.	PROPN
ftr-313	645	49	,	,	PUNCT
ftr-313	645	50	s.	s.	PROPN
ftr-313	645	51	treaty	treaty	PROPN
ftr-313	645	52	doc	doc	PROPN
ftr-313	645	53	.	.	PUNCT
ftr-313	646	1	no	no	INTJ
ftr-313	646	2	.	.	PUNCT
ftr-313	647	1	101	101	NUM
ftr-313	647	2	-	-	SYM
ftr-313	647	3	10	10	NUM
ftr-313	647	4	(	(	PUNCT
ftr-313	647	5	1990	1990	NUM
ftr-313	647	6	)	)	PUNCT
ftr-313	647	7	(	(	PUNCT
ftr-313	647	8	entered	enter	VERB
ftr-313	647	9	into	into	ADP
ftr-313	647	10	force	force	NOUN
ftr-313	647	11	aug	aug	PROPN
ftr-313	647	12	.	.	PROPN
ftr-313	647	13	21	21	NUM
ftr-313	647	14	,	,	PUNCT
ftr-313	647	15	1991	1991	NUM
ftr-313	647	16	)	)	PUNCT
ftr-313	647	17	(	(	PUNCT
ftr-313	647	18	hereinafter	hereinafter	NOUN
ftr-313	647	19	germany	germany	PROPN
ftr-313	647	20	-	-	PUNCT
ftr-313	647	21	us	us	PROPN
ftr-313	647	22	double	double	ADJ
ftr-313	647	23	tax	tax	NOUN
ftr-313	647	24	treaty	treaty	NOUN
ftr-313	647	25	)	)	PUNCT
ftr-313	647	26	.	.	PUNCT
ftr-313	648	1	123	123	NUM
ftr-313	648	2	.	.	PUNCT
ftr-313	649	1	see	see	VERB
ftr-313	649	2	,	,	PUNCT
ftr-313	649	3	e.g.	e.g.	ADV
ftr-313	649	4	,	,	PUNCT
ftr-313	649	5	article	article	NOUN
ftr-313	649	6	7	7	NUM
ftr-313	649	7	“	"	PUNCT
ftr-313	649	8	business	business	NOUN
ftr-313	649	9	profits	profit	NOUN
ftr-313	649	10	”	"	PUNCT
ftr-313	649	11	and	and	CCONJ
ftr-313	649	12	article	article	NOUN
ftr-313	649	13	14	14	NUM
ftr-313	649	14	“	"	PUNCT
ftr-313	649	15	independent	independent	ADJ
ftr-313	649	16	personal	personal	ADJ
ftr-313	649	17	services	service	NOUN
ftr-313	649	18	”	"	PUNCT
ftr-313	649	19	(	(	PUNCT
ftr-313	649	20	repealed	repeal	VERB
ftr-313	649	21	in	in	ADP
ftr-313	649	22	the	the	DET
ftr-313	649	23	oecd	oecd	PROPN
ftr-313	649	24	model	model	PROPN
ftr-313	649	25	convention	convention	PROPN
ftr-313	649	26	,	,	PUNCT
ftr-313	649	27	supra	supra	PROPN
ftr-313	649	28	note	note	PROPN
ftr-313	649	29	118	118	NUM
ftr-313	649	30	,	,	PUNCT
ftr-313	649	31	favoring	favor	VERB
ftr-313	649	32	the	the	DET
ftr-313	649	33	jurisdiction	jurisdiction	NOUN
ftr-313	649	34	of	of	ADP
ftr-313	649	35	residence	residence	NOUN
ftr-313	649	36	unless	unless	SCONJ
ftr-313	649	37	the	the	DET
ftr-313	649	38	taxpayer	taxpayer	NOUN
ftr-313	649	39	works	work	VERB
ftr-313	649	40	from	from	ADP
ftr-313	649	41	a	a	DET
ftr-313	649	42	fixed	fix	VERB
ftr-313	649	43	place	place	NOUN
ftr-313	649	44	in	in	ADP
ftr-313	649	45	the	the	DET
ftr-313	649	46	other	other	ADJ
ftr-313	649	47	country	country	NOUN
ftr-313	649	48	)	)	PUNCT
ftr-313	649	49	and	and	CCONJ
ftr-313	649	50	article	article	NOUN
ftr-313	649	51	15	15	NUM
ftr-313	649	52	“	"	PUNCT
ftr-313	649	53	dependent	dependent	ADJ
ftr-313	649	54	personal	personal	ADJ
ftr-313	649	55	services	service	NOUN
ftr-313	649	56	”	"	PUNCT
ftr-313	649	57	(	(	PUNCT
ftr-313	649	58	favoring	favor	VERB
ftr-313	649	59	the	the	DET
ftr-313	649	60	residence	residence	NOUN
ftr-313	649	61	jurisdiction	jurisdiction	NOUN
ftr-313	649	62	but	but	CCONJ
ftr-313	649	63	permitting	permit	VERB
ftr-313	649	64	the	the	DET
ftr-313	649	65	other	other	ADJ
ftr-313	649	66	country	country	NOUN
ftr-313	649	67	to	to	PART
ftr-313	649	68	tax	tax	VERB
ftr-313	649	69	income	income	NOUN
ftr-313	649	70	from	from	ADP
ftr-313	649	71	services	service	NOUN
ftr-313	649	72	performed	perform	VERB
ftr-313	649	73	there	there	ADV
ftr-313	649	74	if	if	SCONJ
ftr-313	649	75	the	the	DET
ftr-313	649	76	taxpayer	taxpayer	NOUN
ftr-313	649	77	is	be	AUX
ftr-313	649	78	not	not	PART
ftr-313	649	79	present	present	ADJ
ftr-313	649	80	in	in	ADP
ftr-313	649	81	her	her	PRON
ftr-313	649	82	resident	resident	ADJ
ftr-313	649	83	jurisdiction	jurisdiction	NOUN
ftr-313	649	84	more	more	ADJ
ftr-313	649	85	than	than	ADP
ftr-313	649	86	half	half	DET
ftr-313	649	87	the	the	DET
ftr-313	649	88	year	year	NOUN
ftr-313	649	89	)	)	PUNCT
ftr-313	649	90	of	of	ADP
ftr-313	649	91	the	the	DET
ftr-313	649	92	germany	germany	PROPN
ftr-313	649	93	-	-	PUNCT
ftr-313	649	94	us	us	PROPN
ftr-313	649	95	double	double	ADJ
ftr-313	649	96	tax	tax	NOUN
ftr-313	649	97	treaty	treaty	NOUN
ftr-313	649	98	.	.	PUNCT
ftr-313	650	1	see	see	VERB
ftr-313	650	2	germany	germany	PROPN
ftr-313	650	3	-	-	PUNCT
ftr-313	650	4	us	us	PROPN
ftr-313	650	5	double	double	ADJ
ftr-313	650	6	tax	tax	NOUN
ftr-313	650	7	treaty	treaty	NOUN
ftr-313	650	8	,	,	PUNCT
ftr-313	650	9	supra	supra	PROPN
ftr-313	650	10	note	note	VERB
ftr-313	650	11	122	122	NUM
ftr-313	650	12	.	.	PUNCT
ftr-313	651	1	likewise	likewise	ADV
ftr-313	651	2	,	,	PUNCT
ftr-313	651	3	see	see	VERB
ftr-313	651	4	oecd	oecd	PROPN
ftr-313	651	5	model	model	PROPN
ftr-313	651	6	convention	convention	PROPN
ftr-313	651	7	,	,	PUNCT
ftr-313	651	8	supra	supra	PROPN
ftr-313	651	9	note	note	PROPN
ftr-313	651	10	118	118	NUM
ftr-313	651	11	,	,	PUNCT
ftr-313	651	12	article	article	NOUN
ftr-313	651	13	15	15	NUM
ftr-313	651	14	“	"	PUNCT
ftr-313	651	15	dependent	dependent	ADJ
ftr-313	651	16	personal	personal	ADJ
ftr-313	651	17	services	service	NOUN
ftr-313	651	18	”	"	PUNCT
ftr-313	651	19	(	(	PUNCT
ftr-313	651	20	favoring	favor	VERB
ftr-313	651	21	resident	resident	ADJ
ftr-313	651	22	jurisdiction	jurisdiction	NOUN
ftr-313	651	23	unless	unless	SCONJ
ftr-313	651	24	taxpayer	taxpayer	NOUN
ftr-313	651	25	works	work	VERB
ftr-313	651	26	in	in	ADP
ftr-313	651	27	the	the	DET
ftr-313	651	28	other	other	ADJ
ftr-313	651	29	country	country	NOUN
ftr-313	651	30	and	and	CCONJ
ftr-313	651	31	is	be	AUX
ftr-313	651	32	not	not	PART
ftr-313	651	33	present	present	ADJ
ftr-313	651	34	in	in	ADP
ftr-313	651	35	resident	resident	ADJ
ftr-313	651	36	country	country	NOUN
ftr-313	651	37	more	more	ADJ
ftr-313	651	38	than	than	ADP
ftr-313	651	39	half	half	DET
ftr-313	651	40	the	the	DET
ftr-313	651	41	year	year	NOUN
ftr-313	651	42	)	)	PUNCT
ftr-313	651	43	.	.	PUNCT
ftr-313	652	1	124	124	NUM
ftr-313	652	2	.	.	PUNCT
ftr-313	653	1	see	see	VERB
ftr-313	653	2	germany	germany	PROPN
ftr-313	653	3	-	-	PUNCT
ftr-313	653	4	us	us	PROPN
ftr-313	653	5	double	double	ADJ
ftr-313	653	6	tax	tax	NOUN
ftr-313	653	7	treaty	treaty	NOUN
ftr-313	653	8	,	,	PUNCT
ftr-313	653	9	supra	supra	PROPN
ftr-313	653	10	note	note	VERB
ftr-313	653	11	122	122	NUM
ftr-313	653	12	,	,	PUNCT
ftr-313	653	13	at	at	ADP
ftr-313	653	14	article	article	NOUN
ftr-313	653	15	17	17	NUM
ftr-313	653	16	.	.	PUNCT
ftr-313	654	1	125	125	NUM
ftr-313	654	2	.	.	PUNCT
ftr-313	655	1	see	see	VERB
ftr-313	655	2	germany	germany	PROPN
ftr-313	655	3	-	-	PUNCT
ftr-313	655	4	us	us	PROPN
ftr-313	655	5	double	double	ADJ
ftr-313	655	6	tax	tax	NOUN
ftr-313	655	7	treaty	treaty	NOUN
ftr-313	655	8	,	,	PUNCT
ftr-313	655	9	supra	supra	PROPN
ftr-313	655	10	note	note	VERB
ftr-313	655	11	122	122	NUM
ftr-313	655	12	at	at	ADP
ftr-313	655	13	article	article	NOUN
ftr-313	655	14	15	15	NUM
ftr-313	655	15	.	.	PROPN
ftr-313	655	16	392	392	NUM
ftr-313	655	17	florida	florida	PROPN
ftr-313	655	18	tax	tax	NOUN
ftr-313	655	19	review	review	NOUN
ftr-313	656	1	[	[	X
ftr-313	656	2	vol	vol	NOUN
ftr-313	656	3	.	.	PUNCT
ftr-313	657	1	14:9	14:9	NUM
ftr-313	657	2	jurisdictions	jurisdiction	NOUN
ftr-313	657	3	with	with	ADP
ftr-313	657	4	territorial	territorial	ADJ
ftr-313	657	5	tax	tax	NOUN
ftr-313	657	6	systems	system	NOUN
ftr-313	657	7	cede	cede	VERB
ftr-313	657	8	the	the	DET
ftr-313	657	9	authority	authority	NOUN
ftr-313	657	10	to	to	PART
ftr-313	657	11	tax	tax	VERB
ftr-313	657	12	the	the	DET
ftr-313	657	13	taxpayer	taxpayer	NOUN
ftr-313	657	14	’s	’s	PART
ftr-313	657	15	income	income	NOUN
ftr-313	657	16	from	from	ADP
ftr-313	657	17	personal	personal	ADJ
ftr-313	657	18	services	service	NOUN
ftr-313	657	19	to	to	ADP
ftr-313	657	20	the	the	DET
ftr-313	657	21	jurisdiction	jurisdiction	NOUN
ftr-313	657	22	in	in	ADP
ftr-313	657	23	which	which	PRON
ftr-313	657	24	the	the	DET
ftr-313	657	25	individual	individual	NOUN
ftr-313	657	26	performs	perform	VERB
ftr-313	657	27	services.126	services.126	NOUN
ftr-313	657	28	and	and	CCONJ
ftr-313	657	29	only	only	ADV
ftr-313	657	30	when	when	SCONJ
ftr-313	657	31	the	the	DET
ftr-313	657	32	taxpayer	taxpayer	NOUN
ftr-313	657	33	performs	perform	VERB
ftr-313	657	34	services	service	NOUN
ftr-313	657	35	as	as	ADP
ftr-313	657	36	an	an	DET
ftr-313	657	37	independent	independent	ADJ
ftr-313	657	38	contractor	contractor	NOUN
ftr-313	657	39	and	and	CCONJ
ftr-313	657	40	not	not	PART
ftr-313	657	41	an	an	DET
ftr-313	657	42	employee	employee	NOUN
ftr-313	657	43	from	from	ADP
ftr-313	657	44	a	a	DET
ftr-313	657	45	permanent	permanent	ADJ
ftr-313	657	46	establishment	establishment	NOUN
ftr-313	657	47	may	may	AUX
ftr-313	657	48	the	the	DET
ftr-313	657	49	work	work	NOUN
ftr-313	657	50	location	location	NOUN
ftr-313	657	51	tax	tax	NOUN
ftr-313	657	52	the	the	DET
ftr-313	657	53	service	service	NOUN
ftr-313	657	54	provider.127	provider.127	NOUN
ftr-313	657	55	under	under	ADP
ftr-313	657	56	its	its	PRON
ftr-313	657	57	global	global	ADJ
ftr-313	657	58	income	income	NOUN
ftr-313	657	59	taxation	taxation	NOUN
ftr-313	657	60	system,128	system,128	NOUN
ftr-313	657	61	however	however	ADV
ftr-313	657	62	,	,	PUNCT
ftr-313	657	63	the	the	DET
ftr-313	657	64	united	united	PROPN
ftr-313	657	65	states	states	PROPN
ftr-313	657	66	continues	continue	VERB
ftr-313	657	67	to	to	PART
ftr-313	657	68	tax	tax	VERB
ftr-313	657	69	even	even	ADV
ftr-313	657	70	if	if	SCONJ
ftr-313	657	71	the	the	DET
ftr-313	657	72	individual	individual	NOUN
ftr-313	657	73	properly	properly	ADV
ftr-313	657	74	becomes	become	VERB
ftr-313	657	75	taxable	taxable	ADJ
ftr-313	657	76	on	on	ADP
ftr-313	657	77	her	her	PRON
ftr-313	657	78	wages	wage	NOUN
ftr-313	657	79	in	in	ADP
ftr-313	657	80	another	another	DET
ftr-313	657	81	country	country	NOUN
ftr-313	657	82	.	.	PUNCT
ftr-313	658	1	to	to	PART
ftr-313	658	2	prevent	prevent	VERB
ftr-313	658	3	double	double	ADJ
ftr-313	658	4	taxation	taxation	NOUN
ftr-313	658	5	of	of	ADP
ftr-313	658	6	the	the	DET
ftr-313	658	7	income	income	NOUN
ftr-313	658	8	,	,	PUNCT
ftr-313	658	9	the	the	DET
ftr-313	658	10	united	united	PROPN
ftr-313	658	11	states	states	PROPN
ftr-313	658	12	applies	apply	VERB
ftr-313	658	13	any	any	DET
ftr-313	658	14	properly	properly	ADV
ftr-313	658	15	-	-	PUNCT
ftr-313	658	16	imposed	impose	VERB
ftr-313	658	17	foreign	foreign	ADJ
ftr-313	658	18	income	income	NOUN
ftr-313	658	19	taxes	taxis	NOUN
ftr-313	658	20	as	as	ADP
ftr-313	658	21	a	a	DET
ftr-313	658	22	credit	credit	NOUN
ftr-313	658	23	against	against	ADP
ftr-313	658	24	the	the	DET
ftr-313	658	25	united	united	PROPN
ftr-313	658	26	states	states	PROPN
ftr-313	658	27	income	income	NOUN
ftr-313	658	28	tax	tax	NOUN
ftr-313	658	29	otherwise	otherwise	ADV
ftr-313	658	30	payable.129	payable.129	VERB
ftr-313	658	31	the	the	DET
ftr-313	658	32	income	income	NOUN
ftr-313	658	33	from	from	ADP
ftr-313	658	34	services	service	NOUN
ftr-313	658	35	of	of	ADP
ftr-313	658	36	a	a	DET
ftr-313	658	37	united	united	PROPN
ftr-313	658	38	states	states	PROPN
ftr-313	658	39	citizen	citizen	NOUN
ftr-313	658	40	or	or	CCONJ
ftr-313	658	41	permanent	permanent	ADJ
ftr-313	658	42	resident	resident	NOUN
ftr-313	658	43	will	will	AUX
ftr-313	658	44	be	be	AUX
ftr-313	658	45	subject	subject	ADJ
ftr-313	658	46	to	to	ADP
ftr-313	658	47	a	a	DET
ftr-313	658	48	tax	tax	NOUN
ftr-313	658	49	rate	rate	NOUN
ftr-313	658	50	lower	low	ADJ
ftr-313	658	51	than	than	ADP
ftr-313	658	52	the	the	DET
ftr-313	658	53	united	united	PROPN
ftr-313	658	54	states	states	PROPN
ftr-313	658	55	’	’	PART
ftr-313	658	56	tax	tax	NOUN
ftr-313	658	57	rate	rate	NOUN
ftr-313	658	58	on	on	ADP
ftr-313	658	59	that	that	DET
ftr-313	658	60	income	income	NOUN
ftr-313	658	61	only	only	ADV
ftr-313	658	62	when	when	SCONJ
ftr-313	658	63	the	the	DET
ftr-313	658	64	individual	individual	NOUN
ftr-313	658	65	qualifies	qualify	VERB
ftr-313	658	66	for	for	ADP
ftr-313	658	67	the	the	DET
ftr-313	658	68	limited	limited	ADJ
ftr-313	658	69	exclusion	exclusion	NOUN
ftr-313	658	70	for	for	ADP
ftr-313	658	71	united	united	PROPN
ftr-313	658	72	states	states	PROPN
ftr-313	658	73	persons	person	NOUN
ftr-313	658	74	who	who	PRON
ftr-313	658	75	live	live	VERB
ftr-313	658	76	and	and	CCONJ
ftr-313	658	77	work	work	VERB
ftr-313	658	78	outside	outside	ADP
ftr-313	658	79	the	the	DET
ftr-313	658	80	united	united	PROPN
ftr-313	658	81	states.130	states.130	PROPN
ftr-313	658	82	otherwise	otherwise	ADV
ftr-313	658	83	the	the	DET
ftr-313	658	84	individual	individual	NOUN
ftr-313	658	85	is	be	AUX
ftr-313	658	86	taxable	taxable	ADJ
ftr-313	658	87	in	in	ADP
ftr-313	658	88	the	the	DET
ftr-313	658	89	united	united	PROPN
ftr-313	658	90	states	states	PROPN
ftr-313	658	91	on	on	ADP
ftr-313	658	92	the	the	DET
ftr-313	658	93	foreign	foreign	ADJ
ftr-313	658	94	earned	earn	VERB
ftr-313	658	95	income	income	NOUN
ftr-313	658	96	,	,	PUNCT
ftr-313	658	97	and	and	CCONJ
ftr-313	658	98	all	all	DET
ftr-313	658	99	united	united	PROPN
ftr-313	658	100	states	states	PROPN
ftr-313	658	101	individuals	individual	NOUN
ftr-313	658	102	also	also	ADV
ftr-313	658	103	are	be	AUX
ftr-313	658	104	taxable	taxable	ADJ
ftr-313	658	105	on	on	ADP
ftr-313	658	106	their	their	PRON
ftr-313	658	107	foreign	foreign	ADJ
ftr-313	658	108	earned	earn	VERB
ftr-313	658	109	income	income	NOUN
ftr-313	658	110	in	in	ADP
ftr-313	658	111	excess	excess	NOUN
ftr-313	658	112	of	of	ADP
ftr-313	658	113	the	the	DET
ftr-313	658	114	limitation.131	limitation.131	PROPN
ftr-313	658	115	foreign	foreign	ADJ
ftr-313	658	116	taxes	taxis	NOUN
ftr-313	658	117	payable	payable	ADJ
ftr-313	658	118	on	on	ADP
ftr-313	658	119	the	the	DET
ftr-313	658	120	income	income	NOUN
ftr-313	658	121	from	from	ADP
ftr-313	658	122	services	service	NOUN
ftr-313	658	123	are	be	AUX
ftr-313	658	124	creditable	creditable	ADJ
ftr-313	658	125	in	in	ADP
ftr-313	658	126	the	the	DET
ftr-313	658	127	united	united	PROPN
ftr-313	658	128	states	states	PROPN
ftr-313	658	129	but	but	CCONJ
ftr-313	658	130	not	not	PART
ftr-313	658	131	to	to	ADP
ftr-313	658	132	the	the	DET
ftr-313	658	133	extent	extent	NOUN
ftr-313	658	134	the	the	DET
ftr-313	658	135	foreign	foreign	ADJ
ftr-313	658	136	taxes	taxis	NOUN
ftr-313	658	137	exceed	exceed	VERB
ftr-313	658	138	the	the	DET
ftr-313	658	139	united	united	PROPN
ftr-313	658	140	states	states	PROPN
ftr-313	658	141	income	income	NOUN
ftr-313	658	142	tax	tax	NOUN
ftr-313	658	143	on	on	ADP
ftr-313	658	144	that	that	PRON
ftr-313	658	145	income.132	income.132	VERB
ftr-313	658	146	the	the	DET
ftr-313	658	147	residence	residence	NOUN
ftr-313	658	148	-	-	PUNCT
ftr-313	658	149	based	base	VERB
ftr-313	658	150	allocation	allocation	NOUN
ftr-313	658	151	rule	rule	NOUN
ftr-313	658	152	of	of	ADP
ftr-313	658	153	modern	modern	ADJ
ftr-313	658	154	treaties	treaty	NOUN
ftr-313	658	155	has	have	VERB
ftr-313	658	156	much	much	ADJ
ftr-313	658	157	to	to	PART
ftr-313	658	158	recommend	recommend	VERB
ftr-313	658	159	for	for	ADP
ftr-313	658	160	the	the	DET
ftr-313	658	161	gugit	gugit	NOUN
ftr-313	658	162	.	.	PUNCT
ftr-313	659	1	the	the	DET
ftr-313	659	2	rule	rule	NOUN
ftr-313	659	3	is	be	AUX
ftr-313	659	4	simple	simple	ADJ
ftr-313	659	5	to	to	PART
ftr-313	659	6	apply	apply	VERB
ftr-313	659	7	.	.	PUNCT
ftr-313	660	1	a	a	DET
ftr-313	660	2	residence	residence	NOUN
ftr-313	660	3	rule	rule	NOUN
ftr-313	660	4	enables	enable	VERB
ftr-313	660	5	most	most	ADJ
ftr-313	660	6	taxpayers	taxpayer	NOUN
ftr-313	660	7	to	to	PART
ftr-313	660	8	participate	participate	VERB
ftr-313	660	9	in	in	ADP
ftr-313	660	10	a	a	DET
ftr-313	660	11	single	single	ADJ
ftr-313	660	12	country	country	NOUN
ftr-313	660	13	’s	’s	PART
ftr-313	660	14	array	array	NOUN
ftr-313	660	15	of	of	ADP
ftr-313	660	16	social	social	ADJ
ftr-313	660	17	welfare	welfare	NOUN
ftr-313	660	18	programs	program	NOUN
ftr-313	660	19	and	and	CCONJ
ftr-313	660	20	retirement	retirement	NOUN
ftr-313	660	21	systems	system	NOUN
ftr-313	660	22	.	.	PUNCT
ftr-313	661	1	choice	choice	NOUN
ftr-313	661	2	of	of	ADP
ftr-313	661	3	one	one	NUM
ftr-313	661	4	’s	’s	PART
ftr-313	661	5	place	place	NOUN
ftr-313	661	6	of	of	ADP
ftr-313	661	7	residence	residence	NOUN
ftr-313	661	8	under	under	ADP
ftr-313	661	9	a	a	DET
ftr-313	661	10	more	more	ADJ
ftr-313	661	11	than	than	ADP
ftr-313	661	12	half	half	ADJ
ftr-313	661	13	-	-	PUNCT
ftr-313	661	14	year	year	NOUN
ftr-313	661	15	rule	rule	NOUN
ftr-313	661	16	would	would	AUX
ftr-313	661	17	seem	seem	VERB
ftr-313	661	18	a	a	DET
ftr-313	661	19	sufficiently	sufficiently	ADV
ftr-313	661	20	important	important	ADJ
ftr-313	661	21	personal	personal	ADJ
ftr-313	661	22	decision	decision	NOUN
ftr-313	661	23	that	that	SCONJ
ftr-313	661	24	,	,	PUNCT
ftr-313	661	25	for	for	ADP
ftr-313	661	26	most	most	ADJ
ftr-313	661	27	taxpayers	taxpayer	NOUN
ftr-313	661	28	,	,	PUNCT
ftr-313	661	29	remains	remain	VERB
ftr-313	661	30	free	free	ADJ
ftr-313	661	31	from	from	ADP
ftr-313	661	32	tax	tax	NOUN
ftr-313	661	33	planning	planning	NOUN
ftr-313	661	34	126	126	NUM
ftr-313	661	35	.	.	PUNCT
ftr-313	662	1	sweden	sweden	PROPN
ftr-313	662	2	,	,	PUNCT
ftr-313	662	3	for	for	ADP
ftr-313	662	4	example	example	NOUN
ftr-313	662	5	,	,	PUNCT
ftr-313	662	6	exempts	exempt	VERB
ftr-313	662	7	its	its	PRON
ftr-313	662	8	citizens	citizen	NOUN
ftr-313	662	9	and	and	CCONJ
ftr-313	662	10	residents	resident	NOUN
ftr-313	662	11	from	from	ADP
ftr-313	662	12	swedish	swedish	ADJ
ftr-313	662	13	income	income	NOUN
ftr-313	662	14	tax	tax	NOUN
ftr-313	662	15	if	if	SCONJ
ftr-313	662	16	they	they	PRON
ftr-313	662	17	reside	reside	VERB
ftr-313	662	18	and	and	CCONJ
ftr-313	662	19	work	work	VERB
ftr-313	662	20	outside	outside	ADP
ftr-313	662	21	sweden	sweden	PROPN
ftr-313	662	22	for	for	ADP
ftr-313	662	23	at	at	ADV
ftr-313	662	24	least	least	ADV
ftr-313	662	25	six	six	NUM
ftr-313	662	26	months	month	NOUN
ftr-313	662	27	and	and	CCONJ
ftr-313	662	28	are	be	AUX
ftr-313	662	29	taxable	taxable	ADJ
ftr-313	662	30	on	on	ADP
ftr-313	662	31	the	the	DET
ftr-313	662	32	personal	personal	ADJ
ftr-313	662	33	services	service	NOUN
ftr-313	662	34	income	income	NOUN
ftr-313	662	35	in	in	ADP
ftr-313	662	36	the	the	DET
ftr-313	662	37	other	other	ADJ
ftr-313	662	38	country	country	NOUN
ftr-313	662	39	,	,	PUNCT
ftr-313	662	40	and	and	CCONJ
ftr-313	662	41	,	,	PUNCT
ftr-313	662	42	without	without	ADP
ftr-313	662	43	regard	regard	NOUN
ftr-313	662	44	to	to	ADP
ftr-313	662	45	taxation	taxation	NOUN
ftr-313	662	46	in	in	ADP
ftr-313	662	47	the	the	DET
ftr-313	662	48	country	country	NOUN
ftr-313	662	49	where	where	SCONJ
ftr-313	662	50	they	they	PRON
ftr-313	662	51	work	work	VERB
ftr-313	662	52	if	if	SCONJ
ftr-313	662	53	the	the	DET
ftr-313	662	54	period	period	NOUN
ftr-313	662	55	is	be	AUX
ftr-313	662	56	at	at	ADV
ftr-313	662	57	least	least	ADV
ftr-313	662	58	one	one	NUM
ftr-313	662	59	year	year	NOUN
ftr-313	662	60	.	.	PUNCT
ftr-313	663	1	see	see	VERB
ftr-313	663	2	income	income	NOUN
ftr-313	663	3	tax	tax	NOUN
ftr-313	663	4	law	law	NOUN
ftr-313	663	5	of	of	ADP
ftr-313	663	6	sweden	sweden	PROPN
ftr-313	663	7	,	,	PUNCT
ftr-313	663	8	supra	supra	PROPN
ftr-313	663	9	note	note	PROPN
ftr-313	663	10	109	109	NUM
ftr-313	663	11	,	,	PUNCT
ftr-313	663	12	3	3	NUM
ftr-313	663	13	.	.	PUNCT
ftr-313	663	14	kap	kap	PROPN
ftr-313	663	15	.	.	PUNCT
ftr-313	664	1	§	§	PROPN
ftr-313	664	2	9	9	NUM
ftr-313	664	3	.	.	X
ftr-313	664	4	127	127	NUM
ftr-313	664	5	.	.	PUNCT
ftr-313	665	1	see	see	VERB
ftr-313	665	2	oecd	oecd	PROPN
ftr-313	665	3	model	model	PROPN
ftr-313	665	4	convention	convention	PROPN
ftr-313	665	5	,	,	PUNCT
ftr-313	665	6	supra	supra	PROPN
ftr-313	665	7	note	note	PROPN
ftr-313	665	8	118	118	NUM
ftr-313	665	9	,	,	PUNCT
ftr-313	665	10	article	article	NOUN
ftr-313	665	11	7	7	NUM
ftr-313	665	12	“	"	PUNCT
ftr-313	665	13	business	business	NOUN
ftr-313	665	14	profits	profit	NOUN
ftr-313	665	15	.	.	PUNCT
ftr-313	665	16	”	"	PUNCT
ftr-313	666	1	128	128	NUM
ftr-313	666	2	.	.	PUNCT
ftr-313	666	3	i.r.c	i.r.c	NOUN
ftr-313	666	4	.	.	PUNCT
ftr-313	667	1	§	§	PROPN
ftr-313	667	2	61	61	NUM
ftr-313	667	3	(	(	PUNCT
ftr-313	667	4	including	include	VERB
ftr-313	667	5	in	in	ADP
ftr-313	667	6	the	the	DET
ftr-313	667	7	individual	individual	NOUN
ftr-313	667	8	’s	’s	PART
ftr-313	667	9	gross	gross	ADJ
ftr-313	667	10	income	income	NOUN
ftr-313	667	11	“	"	PUNCT
ftr-313	667	12	all	all	DET
ftr-313	667	13	income	income	NOUN
ftr-313	667	14	from	from	ADP
ftr-313	667	15	whatever	whatever	DET
ftr-313	667	16	source	source	NOUN
ftr-313	667	17	derived	derive	VERB
ftr-313	667	18	”	"	PUNCT
ftr-313	667	19	without	without	ADP
ftr-313	667	20	regard	regard	NOUN
ftr-313	667	21	to	to	ADP
ftr-313	667	22	where	where	SCONJ
ftr-313	667	23	the	the	DET
ftr-313	667	24	individual	individual	NOUN
ftr-313	667	25	earns	earn	VERB
ftr-313	667	26	the	the	DET
ftr-313	667	27	income	income	NOUN
ftr-313	667	28	)	)	PUNCT
ftr-313	667	29	.	.	PUNCT
ftr-313	668	1	129	129	NUM
ftr-313	668	2	.	.	PUNCT
ftr-313	668	3	i.r.c	i.r.c	NOUN
ftr-313	668	4	.	.	PUNCT
ftr-313	669	1	§	§	PROPN
ftr-313	669	2	901	901	NUM
ftr-313	669	3	.	.	PUNCT
ftr-313	669	4	130	130	NUM
ftr-313	669	5	.	.	PUNCT
ftr-313	669	6	i.r.c	i.r.c	NOUN
ftr-313	669	7	.	.	PUNCT
ftr-313	670	1	§	§	PROPN
ftr-313	670	2	911	911	NUM
ftr-313	670	3	(	(	PUNCT
ftr-313	670	4	excluding	exclude	VERB
ftr-313	670	5	an	an	DET
ftr-313	670	6	inflation	inflation	NOUN
ftr-313	670	7	adjusted	adjust	VERB
ftr-313	670	8	amount	amount	NOUN
ftr-313	670	9	of	of	ADP
ftr-313	670	10	income	income	NOUN
ftr-313	670	11	in	in	ADP
ftr-313	670	12	the	the	DET
ftr-313	670	13	case	case	NOUN
ftr-313	670	14	of	of	ADP
ftr-313	670	15	u.s	u.s	PROPN
ftr-313	670	16	.	.	PROPN
ftr-313	670	17	citizens	citizen	NOUN
ftr-313	670	18	who	who	PRON
ftr-313	670	19	are	be	AUX
ftr-313	670	20	bona	bona	ADJ
ftr-313	670	21	fide	fide	ADJ
ftr-313	670	22	foreign	foreign	ADJ
ftr-313	670	23	resident	resident	NOUN
ftr-313	670	24	living	live	VERB
ftr-313	670	25	outside	outside	ADP
ftr-313	670	26	the	the	DET
ftr-313	670	27	u.s	u.s	PROPN
ftr-313	670	28	.	.	PROPN
ftr-313	670	29	for	for	ADP
ftr-313	670	30	the	the	DET
ftr-313	670	31	full	full	ADJ
ftr-313	670	32	tax	tax	NOUN
ftr-313	670	33	year	year	NOUN
ftr-313	670	34	or	or	CCONJ
ftr-313	670	35	u.s	u.s	PROPN
ftr-313	670	36	.	.	PROPN
ftr-313	670	37	citizens	citizen	NOUN
ftr-313	670	38	or	or	CCONJ
ftr-313	670	39	residents	resident	NOUN
ftr-313	670	40	residing	reside	VERB
ftr-313	670	41	outside	outside	ADP
ftr-313	670	42	the	the	DET
ftr-313	670	43	u.s	u.s	PROPN
ftr-313	670	44	.	.	PROPN
ftr-313	670	45	330	330	NUM
ftr-313	670	46	days	day	NOUN
ftr-313	670	47	in	in	ADP
ftr-313	670	48	any	any	DET
ftr-313	670	49	12	12	NUM
ftr-313	670	50	month	month	NOUN
ftr-313	670	51	period	period	NOUN
ftr-313	670	52	)	)	PUNCT
ftr-313	670	53	.	.	PUNCT
ftr-313	671	1	131	131	X
ftr-313	671	2	.	.	PUNCT
ftr-313	671	3	i.r.c	i.r.c	NOUN
ftr-313	671	4	.	.	PUNCT
ftr-313	672	1	§	§	PROPN
ftr-313	672	2	61	61	NUM
ftr-313	672	3	.	.	X
ftr-313	672	4	132	132	NUM
ftr-313	672	5	.	.	PUNCT
ftr-313	672	6	i.r.c	i.r.c	NOUN
ftr-313	672	7	.	.	PUNCT
ftr-313	673	1	§	§	PROPN
ftr-313	673	2	901	901	NUM
ftr-313	673	3	(	(	PUNCT
ftr-313	673	4	providing	provide	VERB
ftr-313	673	5	a	a	DET
ftr-313	673	6	credit	credit	NOUN
ftr-313	673	7	for	for	ADP
ftr-313	673	8	foreign	foreign	ADJ
ftr-313	673	9	taxes	taxis	NOUN
ftr-313	673	10	)	)	PUNCT
ftr-313	673	11	;	;	PUNCT
ftr-313	673	12	i.r.c	i.r.c	NOUN
ftr-313	673	13	.	.	PUNCT
ftr-313	674	1	§	§	PROPN
ftr-313	674	2	904	904	NUM
ftr-313	674	3	(	(	PUNCT
ftr-313	674	4	limiting	limit	VERB
ftr-313	674	5	the	the	DET
ftr-313	674	6	credit	credit	NOUN
ftr-313	674	7	under	under	ADP
ftr-313	674	8	i.r.c	i.r.c	NOUN
ftr-313	674	9	.	.	PUNCT
ftr-313	675	1	§	§	PROPN
ftr-313	675	2	901	901	NUM
ftr-313	675	3	to	to	ADP
ftr-313	675	4	a	a	DET
ftr-313	675	5	proportional	proportional	ADJ
ftr-313	675	6	amount	amount	NOUN
ftr-313	675	7	of	of	ADP
ftr-313	675	8	the	the	DET
ftr-313	675	9	u.s	u.s	PROPN
ftr-313	675	10	.	.	PROPN
ftr-313	675	11	tax	tax	NOUN
ftr-313	675	12	on	on	ADP
ftr-313	675	13	the	the	DET
ftr-313	675	14	foreign	foreign	ADJ
ftr-313	675	15	income	income	NOUN
ftr-313	675	16	)	)	PUNCT
ftr-313	675	17	.	.	PUNCT
ftr-313	676	1	2013	2013	NUM
ftr-313	676	2	]	]	PUNCT
ftr-313	676	3	utopian	utopian	ADJ
ftr-313	676	4	visions	vision	NOUN
ftr-313	676	5	toward	toward	ADP
ftr-313	676	6	a	a	DET
ftr-313	676	7	grand	grand	ADJ
ftr-313	676	8	unified	unified	ADJ
ftr-313	676	9	global	global	ADJ
ftr-313	676	10	income	income	NOUN
ftr-313	676	11	tax	tax	NOUN
ftr-313	676	12	393	393	NUM
ftr-313	676	13	motivations.133	motivations.133	NOUN
ftr-313	676	14	nevertheless	nevertheless	ADV
ftr-313	676	15	,	,	PUNCT
ftr-313	676	16	expatriation	expatriation	NOUN
ftr-313	676	17	to	to	PART
ftr-313	676	18	avoid	avoid	VERB
ftr-313	676	19	taxes	taxis	NOUN
ftr-313	676	20	remains	remain	VERB
ftr-313	676	21	a	a	DET
ftr-313	676	22	recurrent	recurrent	ADJ
ftr-313	676	23	theme	theme	NOUN
ftr-313	676	24	in	in	ADP
ftr-313	676	25	the	the	DET
ftr-313	676	26	united	united	PROPN
ftr-313	676	27	states134	states134	PROPN
ftr-313	676	28	and	and	CCONJ
ftr-313	676	29	other	other	ADJ
ftr-313	676	30	countries	country	NOUN
ftr-313	676	31	and	and	CCONJ
ftr-313	676	32	may	may	AUX
ftr-313	676	33	require	require	VERB
ftr-313	676	34	antiavoidance	antiavoidance	NOUN
ftr-313	676	35	rules	rule	NOUN
ftr-313	676	36	to	to	PART
ftr-313	676	37	prevent	prevent	VERB
ftr-313	676	38	taxpayers	taxpayer	NOUN
ftr-313	676	39	from	from	ADP
ftr-313	676	40	changing	change	VERB
ftr-313	676	41	primary	primary	ADJ
ftr-313	676	42	residence	residence	NOUN
ftr-313	676	43	without	without	ADP
ftr-313	676	44	relinquishing	relinquish	VERB
ftr-313	676	45	the	the	DET
ftr-313	676	46	collateral	collateral	ADJ
ftr-313	676	47	characteristics	characteristic	NOUN
ftr-313	676	48	of	of	ADP
ftr-313	676	49	their	their	PRON
ftr-313	676	50	previous	previous	ADJ
ftr-313	676	51	residence.135	residence.135	NOUN
ftr-313	676	52	other	other	ADJ
ftr-313	676	53	configurations	configuration	NOUN
ftr-313	676	54	of	of	ADP
ftr-313	676	55	the	the	DET
ftr-313	676	56	allocation	allocation	NOUN
ftr-313	676	57	rule	rule	NOUN
ftr-313	676	58	might	might	AUX
ftr-313	676	59	make	make	VERB
ftr-313	676	60	expatriation	expatriation	NOUN
ftr-313	676	61	less	less	ADV
ftr-313	676	62	dependent	dependent	ADJ
ftr-313	676	63	upon	upon	SCONJ
ftr-313	676	64	anti	anti	ADJ
ftr-313	676	65	-	-	ADJ
ftr-313	676	66	avoidance	avoidance	ADJ
ftr-313	676	67	rules	rule	NOUN
ftr-313	676	68	and	and	CCONJ
ftr-313	676	69	might	might	AUX
ftr-313	676	70	distribute	distribute	VERB
ftr-313	676	71	revenue	revenue	NOUN
ftr-313	676	72	more	more	ADV
ftr-313	676	73	equitably	equitably	ADV
ftr-313	676	74	among	among	ADP
ftr-313	676	75	the	the	DET
ftr-313	676	76	states	state	NOUN
ftr-313	676	77	in	in	ADP
ftr-313	676	78	which	which	PRON
ftr-313	676	79	the	the	DET
ftr-313	676	80	taxpayer	taxpayer	NOUN
ftr-313	676	81	is	be	AUX
ftr-313	676	82	active	active	ADJ
ftr-313	676	83	.	.	PUNCT
ftr-313	677	1	a	a	DET
ftr-313	677	2	residence	residence	NOUN
ftr-313	677	3	-	-	PUNCT
ftr-313	677	4	based	base	VERB
ftr-313	677	5	rule	rule	NOUN
ftr-313	677	6	also	also	ADV
ftr-313	677	7	is	be	AUX
ftr-313	677	8	problematic	problematic	ADJ
ftr-313	677	9	because	because	SCONJ
ftr-313	677	10	it	it	PRON
ftr-313	677	11	is	be	AUX
ftr-313	677	12	likely	likely	ADJ
ftr-313	677	13	to	to	PART
ftr-313	677	14	result	result	VERB
ftr-313	677	15	in	in	ADP
ftr-313	677	16	considerable	considerable	ADJ
ftr-313	677	17	mismatching	mismatching	NOUN
ftr-313	677	18	of	of	ADP
ftr-313	677	19	income	income	NOUN
ftr-313	677	20	and	and	CCONJ
ftr-313	677	21	deduction	deduction	NOUN
ftr-313	677	22	whenever	whenever	SCONJ
ftr-313	677	23	the	the	DET
ftr-313	677	24	service	service	NOUN
ftr-313	677	25	recipient	recipient	NOUN
ftr-313	677	26	is	be	AUX
ftr-313	677	27	taxable	taxable	ADJ
ftr-313	677	28	in	in	ADP
ftr-313	677	29	one	one	NUM
ftr-313	677	30	country	country	NOUN
ftr-313	677	31	and	and	CCONJ
ftr-313	677	32	the	the	DET
ftr-313	677	33	service	service	NOUN
ftr-313	677	34	provider	provider	NOUN
ftr-313	677	35	is	be	AUX
ftr-313	677	36	taxable	taxable	ADJ
ftr-313	677	37	in	in	ADP
ftr-313	677	38	another	another	PRON
ftr-313	677	39	.	.	PUNCT
ftr-313	678	1	treaties	treaty	NOUN
ftr-313	678	2	recognize	recognize	VERB
ftr-313	678	3	that	that	SCONJ
ftr-313	678	4	,	,	PUNCT
ftr-313	678	5	for	for	ADP
ftr-313	678	6	certain	certain	ADJ
ftr-313	678	7	taxpayers	taxpayer	NOUN
ftr-313	678	8	,	,	PUNCT
ftr-313	678	9	the	the	DET
ftr-313	678	10	performance	performance	NOUN
ftr-313	678	11	jurisdiction	jurisdiction	NOUN
ftr-313	678	12	should	should	AUX
ftr-313	678	13	have	have	VERB
ftr-313	678	14	the	the	DET
ftr-313	678	15	right	right	NOUN
ftr-313	678	16	to	to	PART
ftr-313	678	17	tax	tax	VERB
ftr-313	678	18	the	the	DET
ftr-313	678	19	income.136	income.136	NOUN
ftr-313	678	20	determining	determine	VERB
ftr-313	678	21	how	how	SCONJ
ftr-313	678	22	much	much	ADJ
ftr-313	678	23	of	of	ADP
ftr-313	678	24	the	the	DET
ftr-313	678	25	taxpayer	taxpayer	NOUN
ftr-313	678	26	’s	’s	PART
ftr-313	678	27	income	income	NOUN
ftr-313	678	28	is	be	AUX
ftr-313	678	29	attributable	attributable	ADJ
ftr-313	678	30	to	to	ADP
ftr-313	678	31	the	the	DET
ftr-313	678	32	place	place	NOUN
ftr-313	678	33	of	of	ADP
ftr-313	678	34	performance	performance	NOUN
ftr-313	678	35	may	may	AUX
ftr-313	678	36	be	be	AUX
ftr-313	678	37	no	no	DET
ftr-313	678	38	easy	easy	ADJ
ftr-313	678	39	matter	matter	NOUN
ftr-313	678	40	.	.	PUNCT
ftr-313	679	1	for	for	ADP
ftr-313	679	2	example	example	NOUN
ftr-313	679	3	,	,	PUNCT
ftr-313	679	4	an	an	DET
ftr-313	679	5	athlete	athlete	NOUN
ftr-313	679	6	may	may	AUX
ftr-313	679	7	train	train	VERB
ftr-313	679	8	in	in	ADP
ftr-313	679	9	one	one	NUM
ftr-313	679	10	country	country	NOUN
ftr-313	679	11	,	,	PUNCT
ftr-313	679	12	perhaps	perhaps	ADV
ftr-313	679	13	the	the	DET
ftr-313	679	14	country	country	NOUN
ftr-313	679	15	of	of	ADP
ftr-313	679	16	her	her	PRON
ftr-313	679	17	residence	residence	NOUN
ftr-313	679	18	,	,	PUNCT
ftr-313	679	19	but	but	CCONJ
ftr-313	679	20	receive	receive	VERB
ftr-313	679	21	payment	payment	NOUN
ftr-313	679	22	for	for	ADP
ftr-313	679	23	competing	compete	VERB
ftr-313	679	24	in	in	ADP
ftr-313	679	25	another	another	PRON
ftr-313	679	26	.	.	PUNCT
ftr-313	680	1	if	if	SCONJ
ftr-313	680	2	the	the	DET
ftr-313	680	3	athlete	athlete	NOUN
ftr-313	680	4	would	would	AUX
ftr-313	680	5	receive	receive	VERB
ftr-313	680	6	no	no	DET
ftr-313	680	7	payment	payment	NOUN
ftr-313	680	8	without	without	ADP
ftr-313	680	9	a	a	DET
ftr-313	680	10	successful	successful	ADJ
ftr-313	680	11	outcome	outcome	NOUN
ftr-313	680	12	,	,	PUNCT
ftr-313	680	13	place	place	NOUN
ftr-313	680	14	of	of	ADP
ftr-313	680	15	performance	performance	NOUN
ftr-313	680	16	is	be	AUX
ftr-313	680	17	arguably	arguably	ADV
ftr-313	680	18	the	the	DET
ftr-313	680	19	place	place	NOUN
ftr-313	680	20	of	of	ADP
ftr-313	680	21	the	the	DET
ftr-313	680	22	competition	competition	NOUN
ftr-313	680	23	only	only	ADV
ftr-313	680	24	,	,	PUNCT
ftr-313	680	25	even	even	ADV
ftr-313	680	26	if	if	SCONJ
ftr-313	680	27	the	the	DET
ftr-313	680	28	time	time	NOUN
ftr-313	680	29	the	the	DET
ftr-313	680	30	athlete	athlete	NOUN
ftr-313	680	31	spends	spend	VERB
ftr-313	680	32	there	there	PRON
ftr-313	680	33	is	be	VERB
ftr-313	680	34	small	small	ADJ
ftr-313	680	35	relative	relative	ADJ
ftr-313	680	36	to	to	ADP
ftr-313	680	37	the	the	DET
ftr-313	680	38	time	time	NOUN
ftr-313	680	39	in	in	ADP
ftr-313	680	40	training	training	NOUN
ftr-313	680	41	.	.	PUNCT
ftr-313	681	1	on	on	ADP
ftr-313	681	2	the	the	DET
ftr-313	681	3	other	other	ADJ
ftr-313	681	4	hand	hand	NOUN
ftr-313	681	5	,	,	PUNCT
ftr-313	681	6	without	without	ADP
ftr-313	681	7	the	the	DET
ftr-313	681	8	training	training	NOUN
ftr-313	681	9	,	,	PUNCT
ftr-313	681	10	the	the	DET
ftr-313	681	11	athlete	athlete	NOUN
ftr-313	681	12	would	would	AUX
ftr-313	681	13	be	be	AUX
ftr-313	681	14	unlikely	unlikely	ADJ
ftr-313	681	15	to	to	PART
ftr-313	681	16	compete	compete	VERB
ftr-313	681	17	successfully	successfully	ADV
ftr-313	681	18	so	so	SCONJ
ftr-313	681	19	the	the	DET
ftr-313	681	20	income	income	NOUN
ftr-313	681	21	belongs	belong	VERB
ftr-313	681	22	primarily	primarily	ADV
ftr-313	681	23	to	to	ADP
ftr-313	681	24	the	the	DET
ftr-313	681	25	place	place	NOUN
ftr-313	681	26	of	of	ADP
ftr-313	681	27	training	training	NOUN
ftr-313	681	28	.	.	PUNCT
ftr-313	682	1	an	an	DET
ftr-313	682	2	athlete	athlete	NOUN
ftr-313	682	3	who	who	PRON
ftr-313	682	4	receives	receive	VERB
ftr-313	682	5	a	a	DET
ftr-313	682	6	salary	salary	NOUN
ftr-313	682	7	from	from	ADP
ftr-313	682	8	an	an	DET
ftr-313	682	9	employer	employer	NOUN
ftr-313	682	10	based	base	VERB
ftr-313	682	11	in	in	ADP
ftr-313	682	12	the	the	DET
ftr-313	682	13	country	country	NOUN
ftr-313	682	14	where	where	SCONJ
ftr-313	682	15	she	she	PRON
ftr-313	682	16	trains	train	VERB
ftr-313	682	17	but	but	CCONJ
ftr-313	682	18	who	who	PRON
ftr-313	682	19	competes	compete	VERB
ftr-313	682	20	in	in	ADP
ftr-313	682	21	another	another	DET
ftr-313	682	22	country	country	NOUN
ftr-313	682	23	should	should	AUX
ftr-313	682	24	be	be	AUX
ftr-313	682	25	taxable	taxable	ADJ
ftr-313	682	26	in	in	ADP
ftr-313	682	27	both	both	PROPN
ftr-313	682	28	.	.	PUNCT
ftr-313	683	1	allocation	allocation	NOUN
ftr-313	683	2	might	might	AUX
ftr-313	683	3	follow	follow	VERB
ftr-313	683	4	an	an	DET
ftr-313	683	5	absolute	absolute	ADJ
ftr-313	683	6	measure	measure	NOUN
ftr-313	683	7	of	of	ADP
ftr-313	683	8	time	time	NOUN
ftr-313	683	9	spent	spend	VERB
ftr-313	683	10	in	in	ADP
ftr-313	683	11	each	each	DET
ftr-313	683	12	location	location	NOUN
ftr-313	683	13	,	,	PUNCT
ftr-313	683	14	the	the	DET
ftr-313	683	15	measure	measure	NOUN
ftr-313	683	16	of	of	ADP
ftr-313	683	17	time	time	NOUN
ftr-313	683	18	that	that	PRON
ftr-313	683	19	the	the	DET
ftr-313	683	20	athlete	athlete	NOUN
ftr-313	683	21	engages	engage	VERB
ftr-313	683	22	in	in	ADP
ftr-313	683	23	the	the	DET
ftr-313	683	24	athletic	athletic	ADJ
ftr-313	683	25	activity	activity	NOUN
ftr-313	683	26	in	in	ADP
ftr-313	683	27	each	each	DET
ftr-313	683	28	jurisdiction	jurisdiction	NOUN
ftr-313	683	29	,	,	PUNCT
ftr-313	683	30	both	both	DET
ftr-313	683	31	training	training	NOUN
ftr-313	683	32	and	and	CCONJ
ftr-313	683	33	competition	competition	NOUN
ftr-313	683	34	,	,	PUNCT
ftr-313	683	35	or	or	CCONJ
ftr-313	683	36	perhaps	perhaps	ADV
ftr-313	683	37	heavier	heavy	ADJ
ftr-313	683	38	weighting	weighting	NOUN
ftr-313	683	39	of	of	ADP
ftr-313	683	40	the	the	DET
ftr-313	683	41	time	time	NOUN
ftr-313	683	42	in	in	ADP
ftr-313	683	43	competition	competition	NOUN
ftr-313	683	44	in	in	ADP
ftr-313	683	45	an	an	DET
ftr-313	683	46	allocation	allocation	NOUN
ftr-313	683	47	based	base	VERB
ftr-313	683	48	on	on	ADP
ftr-313	683	49	the	the	DET
ftr-313	683	50	proportional	proportional	ADJ
ftr-313	683	51	amount	amount	NOUN
ftr-313	683	52	of	of	ADP
ftr-313	683	53	weighted	weight	VERB
ftr-313	683	54	time	time	NOUN
ftr-313	683	55	she	she	PRON
ftr-313	683	56	devotes	devote	VERB
ftr-313	683	57	to	to	ADP
ftr-313	683	58	the	the	DET
ftr-313	683	59	athletic	athletic	ADJ
ftr-313	683	60	activity	activity	NOUN
ftr-313	683	61	in	in	ADP
ftr-313	683	62	each.137	each.137	NOUN
ftr-313	683	63	the	the	DET
ftr-313	683	64	issues	issue	NOUN
ftr-313	683	65	for	for	ADP
ftr-313	683	66	entertainers	entertainer	NOUN
ftr-313	683	67	are	be	AUX
ftr-313	683	68	the	the	DET
ftr-313	683	69	same	same	ADJ
ftr-313	683	70	.	.	PUNCT
ftr-313	684	1	in	in	ADP
ftr-313	684	2	both	both	CCONJ
ftr-313	684	3	the	the	DET
ftr-313	684	4	case	case	NOUN
ftr-313	684	5	of	of	ADP
ftr-313	684	6	the	the	DET
ftr-313	684	7	133	133	NUM
ftr-313	684	8	.	.	PUNCT
ftr-313	685	1	compare	compare	PROPN
ftr-313	685	2	,	,	PUNCT
ftr-313	685	3	doctrine	doctrine	NOUN
ftr-313	685	4	of	of	ADP
ftr-313	685	5	acts	act	NOUN
ftr-313	685	6	of	of	ADP
ftr-313	685	7	independent	independent	ADJ
ftr-313	685	8	significance	significance	NOUN
ftr-313	685	9	referring	refer	VERB
ftr-313	685	10	to	to	ADP
ftr-313	685	11	acts	act	NOUN
ftr-313	685	12	that	that	PRON
ftr-313	685	13	are	be	AUX
ftr-313	685	14	unlikely	unlikely	ADJ
ftr-313	685	15	to	to	PART
ftr-313	685	16	be	be	AUX
ftr-313	685	17	within	within	ADP
ftr-313	685	18	a	a	DET
ftr-313	685	19	taxpayer	taxpayer	NOUN
ftr-313	685	20	’s	’s	PART
ftr-313	685	21	control	control	NOUN
ftr-313	685	22	or	or	CCONJ
ftr-313	685	23	which	which	PRON
ftr-313	685	24	the	the	DET
ftr-313	685	25	taxpayer	taxpayer	NOUN
ftr-313	685	26	is	be	AUX
ftr-313	685	27	unlikely	unlikely	ADJ
ftr-313	685	28	to	to	PART
ftr-313	685	29	engage	engage	VERB
ftr-313	685	30	in	in	ADP
ftr-313	685	31	for	for	ADP
ftr-313	685	32	tax	tax	NOUN
ftr-313	685	33	avoidance	avoidance	NOUN
ftr-313	685	34	purposes	purpose	NOUN
ftr-313	685	35	.	.	PUNCT
ftr-313	686	1	134	134	NUM
ftr-313	686	2	.	.	PUNCT
ftr-313	687	1	marie	marie	PROPN
ftr-313	687	2	sapirie	sapirie	PROPN
ftr-313	687	3	,	,	PUNCT
ftr-313	687	4	facebook	facebook	NOUN
ftr-313	687	5	expat	expat	NOUN
ftr-313	687	6	is	be	AUX
ftr-313	687	7	latest	late	ADJ
ftr-313	687	8	billionaire	billionaire	NOUN
ftr-313	687	9	without	without	ADP
ftr-313	687	10	borders	border	NOUN
ftr-313	687	11	,	,	PUNCT
ftr-313	687	12	66	66	NUM
ftr-313	687	13	tax	tax	NOUN
ftr-313	687	14	notes	note	NOUN
ftr-313	687	15	int’l	int’l	PRON
ftr-313	687	16	709	709	NUM
ftr-313	687	17	(	(	PUNCT
ftr-313	687	18	may	may	PROPN
ftr-313	687	19	21	21	NUM
ftr-313	687	20	,	,	PUNCT
ftr-313	687	21	2012	2012	NUM
ftr-313	687	22	)	)	PUNCT
ftr-313	687	23	(	(	PUNCT
ftr-313	687	24	discussing	discuss	VERB
ftr-313	687	25	expatriation	expatriation	NOUN
ftr-313	687	26	to	to	PART
ftr-313	687	27	avoid	avoid	VERB
ftr-313	687	28	u.s	u.s	PROPN
ftr-313	687	29	.	.	PROPN
ftr-313	687	30	taxes	taxis	NOUN
ftr-313	687	31	)	)	PUNCT
ftr-313	687	32	.	.	PUNCT
ftr-313	688	1	for	for	ADP
ftr-313	688	2	a	a	DET
ftr-313	688	3	list	list	NOUN
ftr-313	688	4	of	of	ADP
ftr-313	688	5	first	first	ADJ
ftr-313	688	6	quarter	quarter	NOUN
ftr-313	688	7	2012	2012	NUM
ftr-313	688	8	expatriates	expatriate	NOUN
ftr-313	688	9	(	(	PUNCT
ftr-313	688	10	including	include	VERB
ftr-313	688	11	long	long	ADJ
ftr-313	688	12	term	term	NOUN
ftr-313	688	13	,	,	PUNCT
ftr-313	688	14	non	non	NOUN
ftr-313	688	15	-	-	NOUN
ftr-313	688	16	citizens	citizen	NOUN
ftr-313	688	17	who	who	PRON
ftr-313	688	18	relinquished	relinquish	VERB
ftr-313	688	19	permanent	permanent	ADJ
ftr-313	688	20	residency	residency	NOUN
ftr-313	688	21	)	)	PUNCT
ftr-313	688	22	,	,	PUNCT
ftr-313	688	23	see	see	VERB
ftr-313	688	24	quarterly	quarterly	ADJ
ftr-313	688	25	publication	publication	NOUN
ftr-313	688	26	of	of	ADP
ftr-313	688	27	individuals	individual	NOUN
ftr-313	688	28	who	who	PRON
ftr-313	688	29	have	have	AUX
ftr-313	688	30	chosen	choose	VERB
ftr-313	688	31	to	to	PART
ftr-313	688	32	expatriate	expatriate	VERB
ftr-313	688	33	as	as	SCONJ
ftr-313	688	34	required	require	VERB
ftr-313	688	35	by	by	ADP
ftr-313	688	36	section	section	NOUN
ftr-313	688	37	6039	6039	NUM
ftr-313	688	38	g	g	NOUN
ftr-313	688	39	,	,	PUNCT
ftr-313	688	40	”	"	PUNCT
ftr-313	688	41	77	77	NUM
ftr-313	688	42	fed	fed	PROPN
ftr-313	688	43	.	.	PUNCT
ftr-313	689	1	reg	reg	PROPN
ftr-313	689	2	.	.	PROPN
ftr-313	689	3	25538	25538	NUM
ftr-313	689	4	,	,	PUNCT
ftr-313	689	5	25544	25544	NUM
ftr-313	689	6	(	(	PUNCT
ftr-313	689	7	april	april	PROPN
ftr-313	689	8	30	30	NUM
ftr-313	689	9	,	,	PUNCT
ftr-313	689	10	2012	2012	NUM
ftr-313	689	11	)	)	PUNCT
ftr-313	689	12	.	.	PUNCT
ftr-313	690	1	135	135	NUM
ftr-313	690	2	.	.	PUNCT
ftr-313	691	1	see	see	VERB
ftr-313	691	2	infra	infra	NOUN
ftr-313	691	3	discussion	discussion	NOUN
ftr-313	691	4	in	in	ADP
ftr-313	691	5	part	part	NOUN
ftr-313	691	6	iv.c	iv.c	ADJ
ftr-313	691	7	.	.	PUNCT
ftr-313	691	8	136	136	NUM
ftr-313	691	9	.	.	PUNCT
ftr-313	692	1	see	see	VERB
ftr-313	692	2	oecd	oecd	PROPN
ftr-313	692	3	model	model	PROPN
ftr-313	692	4	convention	convention	PROPN
ftr-313	692	5	,	,	PUNCT
ftr-313	692	6	supra	supra	PROPN
ftr-313	692	7	note	note	PROPN
ftr-313	692	8	118	118	NUM
ftr-313	692	9	,	,	PUNCT
ftr-313	692	10	article	article	NOUN
ftr-313	692	11	17	17	NUM
ftr-313	692	12	“	"	PUNCT
ftr-313	692	13	artistes	artiste	NOUN
ftr-313	692	14	and	and	CCONJ
ftr-313	692	15	sportsmen	sportsman	NOUN
ftr-313	692	16	”	"	PUNCT
ftr-313	692	17	(	(	PUNCT
ftr-313	692	18	allowing	allow	VERB
ftr-313	692	19	the	the	DET
ftr-313	692	20	country	country	NOUN
ftr-313	692	21	of	of	ADP
ftr-313	692	22	performance	performance	NOUN
ftr-313	692	23	to	to	PART
ftr-313	692	24	tax	tax	NOUN
ftr-313	692	25	)	)	PUNCT
ftr-313	692	26	.	.	PUNCT
ftr-313	693	1	137	137	NUM
ftr-313	693	2	.	.	PUNCT
ftr-313	694	1	cf	cf	NOUN
ftr-313	694	2	.	.	PUNCT
ftr-313	695	1	oecd	oecd	PROPN
ftr-313	695	2	model	model	PROPN
ftr-313	695	3	convention	convention	PROPN
ftr-313	695	4	,	,	PUNCT
ftr-313	695	5	supra	supra	PROPN
ftr-313	695	6	note	note	PROPN
ftr-313	695	7	118	118	NUM
ftr-313	695	8	,	,	PUNCT
ftr-313	695	9	article	article	NOUN
ftr-313	695	10	17	17	NUM
ftr-313	695	11	(	(	PUNCT
ftr-313	695	12	commentary	commentary	NOUN
ftr-313	695	13	)	)	PUNCT
ftr-313	695	14	(	(	PUNCT
ftr-313	695	15	not	not	PART
ftr-313	695	16	providing	provide	VERB
ftr-313	695	17	a	a	DET
ftr-313	695	18	method	method	NOUN
ftr-313	695	19	for	for	ADP
ftr-313	695	20	determining	determine	VERB
ftr-313	695	21	what	what	DET
ftr-313	695	22	portion	portion	NOUN
ftr-313	695	23	of	of	ADP
ftr-313	695	24	the	the	DET
ftr-313	695	25	athlete	athlete	NOUN
ftr-313	695	26	’s	’s	PART
ftr-313	695	27	or	or	CCONJ
ftr-313	695	28	entertainer	entertainer	NOUN
ftr-313	695	29	’s	’s	PART
ftr-313	695	30	income	income	NOUN
ftr-313	695	31	is	be	AUX
ftr-313	695	32	attributable	attributable	ADJ
ftr-313	695	33	to	to	ADP
ftr-313	695	34	the	the	DET
ftr-313	695	35	place	place	NOUN
ftr-313	695	36	of	of	ADP
ftr-313	695	37	performance	performance	NOUN
ftr-313	695	38	)	)	PUNCT
ftr-313	695	39	.	.	PUNCT
ftr-313	696	1	394	394	NUM
ftr-313	696	2	florida	florida	PROPN
ftr-313	696	3	tax	tax	NOUN
ftr-313	696	4	review	review	NOUN
ftr-313	696	5	[	[	X
ftr-313	696	6	vol	vol	NOUN
ftr-313	696	7	.	.	PUNCT
ftr-313	697	1	14:9	14:9	NUM
ftr-313	697	2	athlete	athlete	NOUN
ftr-313	697	3	and	and	CCONJ
ftr-313	697	4	the	the	DET
ftr-313	697	5	entertainer	entertainer	NOUN
ftr-313	697	6	,	,	PUNCT
ftr-313	697	7	the	the	DET
ftr-313	697	8	individual	individual	NOUN
ftr-313	697	9	is	be	AUX
ftr-313	697	10	selling	sell	VERB
ftr-313	697	11	into	into	ADP
ftr-313	697	12	and	and	CCONJ
ftr-313	697	13	performing	perform	VERB
ftr-313	697	14	some	some	DET
ftr-313	697	15	part	part	NOUN
ftr-313	697	16	of	of	ADP
ftr-313	697	17	her	her	PRON
ftr-313	697	18	services	service	NOUN
ftr-313	697	19	in	in	ADP
ftr-313	697	20	a	a	DET
ftr-313	697	21	jurisdiction	jurisdiction	NOUN
ftr-313	697	22	in	in	ADP
ftr-313	697	23	which	which	PRON
ftr-313	697	24	she	she	PRON
ftr-313	697	25	does	do	AUX
ftr-313	697	26	not	not	PART
ftr-313	697	27	reside	reside	VERB
ftr-313	697	28	.	.	PUNCT
ftr-313	698	1	with	with	ADP
ftr-313	698	2	or	or	CCONJ
ftr-313	698	3	without	without	ADP
ftr-313	698	4	a	a	DET
ftr-313	698	5	gugit	gugit	NOUN
ftr-313	698	6	,	,	PUNCT
ftr-313	698	7	the	the	DET
ftr-313	698	8	issue	issue	NOUN
ftr-313	698	9	of	of	ADP
ftr-313	698	10	place	place	NOUN
ftr-313	698	11	of	of	ADP
ftr-313	698	12	performance	performance	NOUN
ftr-313	698	13	often	often	ADV
ftr-313	698	14	is	be	AUX
ftr-313	698	15	ambiguous	ambiguous	ADJ
ftr-313	698	16	.	.	PUNCT
ftr-313	699	1	even	even	ADV
ftr-313	699	2	more	more	ADV
ftr-313	699	3	perplexing	perplexing	ADJ
ftr-313	699	4	is	be	AUX
ftr-313	699	5	where	where	SCONJ
ftr-313	699	6	to	to	PART
ftr-313	699	7	allocate	allocate	VERB
ftr-313	699	8	the	the	DET
ftr-313	699	9	service	service	NOUN
ftr-313	699	10	income	income	NOUN
ftr-313	699	11	of	of	ADP
ftr-313	699	12	an	an	DET
ftr-313	699	13	individual	individual	NOUN
ftr-313	699	14	who	who	PRON
ftr-313	699	15	performs	perform	VERB
ftr-313	699	16	services	service	NOUN
ftr-313	699	17	remotely	remotely	ADV
ftr-313	699	18	from	from	ADP
ftr-313	699	19	a	a	DET
ftr-313	699	20	fixed	fix	VERB
ftr-313	699	21	location	location	NOUN
ftr-313	699	22	for	for	ADP
ftr-313	699	23	customers	customer	NOUN
ftr-313	699	24	located	locate	VERB
ftr-313	699	25	in	in	ADP
ftr-313	699	26	other	other	ADJ
ftr-313	699	27	jurisdictions	jurisdiction	NOUN
ftr-313	699	28	.	.	PUNCT
ftr-313	700	1	by	by	ADP
ftr-313	700	2	analogy	analogy	NOUN
ftr-313	700	3	to	to	ADP
ftr-313	700	4	destination	destination	NOUN
ftr-313	700	5	salesbased	salesbase	VERB
ftr-313	700	6	apportionment,138	apportionment,138	PROPN
ftr-313	700	7	it	it	PRON
ftr-313	700	8	might	might	AUX
ftr-313	700	9	be	be	AUX
ftr-313	700	10	appropriate	appropriate	ADJ
ftr-313	700	11	to	to	PART
ftr-313	700	12	tax	tax	VERB
ftr-313	700	13	the	the	DET
ftr-313	700	14	services	service	NOUN
ftr-313	700	15	where	where	SCONJ
ftr-313	700	16	the	the	DET
ftr-313	700	17	customer	customer	NOUN
ftr-313	700	18	receives	receive	VERB
ftr-313	700	19	delivery	delivery	NOUN
ftr-313	700	20	and	and	CCONJ
ftr-313	700	21	consumes	consume	VERB
ftr-313	700	22	them	they	PRON
ftr-313	700	23	rather	rather	ADV
ftr-313	700	24	than	than	ADP
ftr-313	700	25	where	where	SCONJ
ftr-313	700	26	the	the	DET
ftr-313	700	27	service	service	NOUN
ftr-313	700	28	provider	provider	NOUN
ftr-313	700	29	performs	perform	VERB
ftr-313	700	30	them	they	PRON
ftr-313	700	31	.	.	PUNCT
ftr-313	701	1	for	for	ADP
ftr-313	701	2	example	example	NOUN
ftr-313	701	3	,	,	PUNCT
ftr-313	701	4	a	a	DET
ftr-313	701	5	customer	customer	NOUN
ftr-313	701	6	might	might	AUX
ftr-313	701	7	commission	commission	VERB
ftr-313	701	8	an	an	DET
ftr-313	701	9	artist139	artist139	PROPN
ftr-313	701	10	who	who	PRON
ftr-313	701	11	lives	live	VERB
ftr-313	701	12	and	and	CCONJ
ftr-313	701	13	works	work	VERB
ftr-313	701	14	in	in	ADP
ftr-313	701	15	country	country	NOUN
ftr-313	701	16	a	a	PRON
ftr-313	701	17	to	to	PART
ftr-313	701	18	create	create	VERB
ftr-313	701	19	artwork	artwork	NOUN
ftr-313	701	20	for	for	ADP
ftr-313	701	21	the	the	DET
ftr-313	701	22	customer	customer	NOUN
ftr-313	701	23	’s	’s	PART
ftr-313	701	24	office	office	NOUN
ftr-313	701	25	building	building	NOUN
ftr-313	701	26	in	in	ADP
ftr-313	701	27	country	country	PROPN
ftr-313	701	28	b.	b.	PROPN
ftr-313	701	29	simplifying	simplify	VERB
ftr-313	701	30	the	the	DET
ftr-313	701	31	issue	issue	NOUN
ftr-313	701	32	,	,	PUNCT
ftr-313	701	33	assume	assume	VERB
ftr-313	701	34	the	the	DET
ftr-313	701	35	artist	artist	NOUN
ftr-313	701	36	never	never	ADV
ftr-313	701	37	enters	enter	VERB
ftr-313	701	38	country	country	NOUN
ftr-313	701	39	b	b	NOUN
ftr-313	701	40	,	,	PUNCT
ftr-313	701	41	and	and	CCONJ
ftr-313	701	42	the	the	DET
ftr-313	701	43	customer	customer	NOUN
ftr-313	701	44	sends	send	VERB
ftr-313	701	45	a	a	DET
ftr-313	701	46	representative	representative	NOUN
ftr-313	701	47	to	to	PART
ftr-313	701	48	country	country	VERB
ftr-313	701	49	a	a	PRON
ftr-313	701	50	to	to	PART
ftr-313	701	51	collect	collect	VERB
ftr-313	701	52	the	the	DET
ftr-313	701	53	completed	complete	VERB
ftr-313	701	54	work	work	NOUN
ftr-313	701	55	and	and	CCONJ
ftr-313	701	56	transport	transport	VERB
ftr-313	701	57	it	it	PRON
ftr-313	701	58	to	to	ADP
ftr-313	701	59	country	country	PROPN
ftr-313	701	60	b.	b.	PROPN
ftr-313	701	61	should	should	AUX
ftr-313	701	62	the	the	DET
ftr-313	701	63	result	result	NOUN
ftr-313	701	64	differ	differ	VERB
ftr-313	701	65	if	if	SCONJ
ftr-313	701	66	the	the	DET
ftr-313	701	67	artist	artist	NOUN
ftr-313	701	68	ships	ship	VERB
ftr-313	701	69	the	the	DET
ftr-313	701	70	completed	complete	VERB
ftr-313	701	71	work	work	NOUN
ftr-313	701	72	to	to	ADP
ftr-313	701	73	the	the	DET
ftr-313	701	74	customer	customer	NOUN
ftr-313	701	75	in	in	ADP
ftr-313	701	76	country	country	NOUN
ftr-313	701	77	b	b	NOUN
ftr-313	701	78	,	,	PUNCT
ftr-313	701	79	or	or	CCONJ
ftr-313	701	80	if	if	SCONJ
ftr-313	701	81	the	the	DET
ftr-313	701	82	artist	artist	NOUN
ftr-313	701	83	makes	make	VERB
ftr-313	701	84	a	a	DET
ftr-313	701	85	single	single	ADJ
ftr-313	701	86	trip	trip	NOUN
ftr-313	701	87	to	to	ADP
ftr-313	701	88	country	country	NOUN
ftr-313	701	89	b	b	NOUN
ftr-313	701	90	in	in	ADP
ftr-313	701	91	order	order	NOUN
ftr-313	701	92	to	to	PART
ftr-313	701	93	oversee	oversee	VERB
ftr-313	701	94	the	the	DET
ftr-313	701	95	installation	installation	NOUN
ftr-313	701	96	of	of	ADP
ftr-313	701	97	the	the	DET
ftr-313	701	98	work?140	work?140	PROPN
ftr-313	701	99	remote	remote	ADJ
ftr-313	701	100	performance	performance	NOUN
ftr-313	701	101	of	of	ADP
ftr-313	701	102	technology	technology	NOUN
ftr-313	701	103	services	service	NOUN
ftr-313	701	104	is	be	AUX
ftr-313	701	105	still	still	ADV
ftr-313	701	106	more	more	ADV
ftr-313	701	107	bewildering	bewildering	ADJ
ftr-313	701	108	.	.	PUNCT
ftr-313	702	1	with	with	ADP
ftr-313	702	2	technology	technology	NOUN
ftr-313	702	3	services	service	NOUN
ftr-313	702	4	,	,	PUNCT
ftr-313	702	5	a	a	DET
ftr-313	702	6	technician	technician	NOUN
ftr-313	702	7	in	in	ADP
ftr-313	702	8	country	country	PROPN
ftr-313	702	9	a	a	PRON
ftr-313	702	10	,	,	PUNCT
ftr-313	702	11	all	all	PRON
ftr-313	702	12	of	of	ADP
ftr-313	702	13	whose	whose	DET
ftr-313	702	14	clients	client	NOUN
ftr-313	702	15	are	be	AUX
ftr-313	702	16	in	in	ADP
ftr-313	702	17	country	country	NOUN
ftr-313	702	18	b	b	NOUN
ftr-313	702	19	,	,	PUNCT
ftr-313	702	20	may	may	AUX
ftr-313	702	21	reach	reach	VERB
ftr-313	702	22	into	into	ADP
ftr-313	702	23	country	country	NOUN
ftr-313	702	24	b	b	PROPN
ftr-313	702	25	through	through	ADP
ftr-313	702	26	cyberspace	cyberspace	NOUN
ftr-313	702	27	in	in	ADP
ftr-313	702	28	order	order	NOUN
ftr-313	702	29	to	to	PART
ftr-313	702	30	alter	alter	VERB
ftr-313	702	31	,	,	PUNCT
ftr-313	702	32	create	create	VERB
ftr-313	702	33	,	,	PUNCT
ftr-313	702	34	repair	repair	NOUN
ftr-313	702	35	,	,	PUNCT
ftr-313	702	36	or	or	CCONJ
ftr-313	702	37	destroy	destroy	VERB
ftr-313	702	38	an	an	DET
ftr-313	702	39	item	item	NOUN
ftr-313	702	40	that	that	SCONJ
ftr-313	702	41	the	the	DET
ftr-313	702	42	customer	customer	NOUN
ftr-313	702	43	or	or	CCONJ
ftr-313	702	44	target	target	NOUN
ftr-313	702	45	uses	use	NOUN
ftr-313	702	46	in	in	ADP
ftr-313	702	47	country	country	PROPN
ftr-313	702	48	b	b	PROPN
ftr-313	702	49	or	or	CCONJ
ftr-313	702	50	elsewhere	elsewhere	ADV
ftr-313	702	51	and	and	CCONJ
ftr-313	702	52	which	which	PRON
ftr-313	702	53	may	may	AUX
ftr-313	702	54	have	have	VERB
ftr-313	702	55	no	no	DET
ftr-313	702	56	physical	physical	ADJ
ftr-313	702	57	manifestation	manifestation	NOUN
ftr-313	702	58	at	at	ADV
ftr-313	702	59	all	all	ADV
ftr-313	702	60	.	.	PUNCT
ftr-313	703	1	the	the	DET
ftr-313	703	2	data	datum	NOUN
ftr-313	703	3	may	may	AUX
ftr-313	703	4	be	be	AUX
ftr-313	703	5	stored	store	VERB
ftr-313	703	6	in	in	ADP
ftr-313	703	7	country	country	NOUN
ftr-313	703	8	b	b	PROPN
ftr-313	703	9	or	or	CCONJ
ftr-313	703	10	anywhere	anywhere	ADV
ftr-313	703	11	else	else	ADV
ftr-313	703	12	in	in	ADP
ftr-313	703	13	the	the	DET
ftr-313	703	14	world	world	NOUN
ftr-313	703	15	,	,	PUNCT
ftr-313	703	16	including	include	VERB
ftr-313	703	17	a	a	DET
ftr-313	703	18	satellite	satellite	NOUN
ftr-313	703	19	or	or	CCONJ
ftr-313	703	20	under	under	ADP
ftr-313	703	21	an	an	DET
ftr-313	703	22	arctic	arctic	ADJ
ftr-313	703	23	or	or	CCONJ
ftr-313	703	24	antarctic	antarctic	ADJ
ftr-313	703	25	ice	ice	NOUN
ftr-313	703	26	sheet	sheet	NOUN
ftr-313	703	27	.	.	PUNCT
ftr-313	704	1	yet	yet	CCONJ
ftr-313	704	2	a	a	DET
ftr-313	704	3	residence	residence	NOUN
ftr-313	704	4	rule	rule	NOUN
ftr-313	704	5	that	that	PRON
ftr-313	704	6	allocates	allocate	VERB
ftr-313	704	7	all	all	PRON
ftr-313	704	8	of	of	ADP
ftr-313	704	9	a	a	DET
ftr-313	704	10	taxpayer	taxpayer	NOUN
ftr-313	704	11	’s	’s	PART
ftr-313	704	12	service	service	NOUN
ftr-313	704	13	income	income	NOUN
ftr-313	704	14	to	to	ADP
ftr-313	704	15	the	the	DET
ftr-313	704	16	single	single	ADJ
ftr-313	704	17	jurisdiction	jurisdiction	NOUN
ftr-313	704	18	in	in	ADP
ftr-313	704	19	which	which	PRON
ftr-313	704	20	the	the	DET
ftr-313	704	21	taxpayer	taxpayer	NOUN
ftr-313	704	22	resides	reside	VERB
ftr-313	704	23	without	without	ADP
ftr-313	704	24	regard	regard	NOUN
ftr-313	704	25	to	to	ADP
ftr-313	704	26	the	the	DET
ftr-313	704	27	identity	identity	NOUN
ftr-313	704	28	of	of	ADP
ftr-313	704	29	the	the	DET
ftr-313	704	30	employer	employer	NOUN
ftr-313	704	31	or	or	CCONJ
ftr-313	704	32	other	other	ADJ
ftr-313	704	33	payer	payer	NOUN
ftr-313	704	34	is	be	AUX
ftr-313	704	35	somewhat	somewhat	ADV
ftr-313	704	36	unsatisfying	unsatisfying	ADJ
ftr-313	704	37	.	.	PUNCT
ftr-313	705	1	the	the	DET
ftr-313	705	2	rule	rule	NOUN
ftr-313	705	3	might	might	AUX
ftr-313	705	4	be	be	AUX
ftr-313	705	5	better	well	ADJ
ftr-313	705	6	if	if	SCONJ
ftr-313	705	7	,	,	PUNCT
ftr-313	705	8	for	for	ADP
ftr-313	705	9	a	a	DET
ftr-313	705	10	taxpayer	taxpayer	NOUN
ftr-313	705	11	who	who	PRON
ftr-313	705	12	regularly	regularly	ADV
ftr-313	705	13	splits	split	VERB
ftr-313	705	14	her	her	PRON
ftr-313	705	15	residence	residence	NOUN
ftr-313	705	16	time	time	NOUN
ftr-313	705	17	between	between	ADP
ftr-313	705	18	or	or	CCONJ
ftr-313	705	19	among	among	ADP
ftr-313	705	20	jurisdictions	jurisdiction	NOUN
ftr-313	705	21	,	,	PUNCT
ftr-313	705	22	the	the	DET
ftr-313	705	23	rule	rule	NOUN
ftr-313	705	24	allocated	allocate	VERB
ftr-313	705	25	all	all	DET
ftr-313	705	26	income	income	NOUN
ftr-313	705	27	from	from	ADP
ftr-313	705	28	services	service	NOUN
ftr-313	705	29	according	accord	VERB
ftr-313	705	30	to	to	ADP
ftr-313	705	31	those	those	DET
ftr-313	705	32	relative	relative	ADJ
ftr-313	705	33	periods	period	NOUN
ftr-313	705	34	of	of	ADP
ftr-313	705	35	time	time	NOUN
ftr-313	705	36	.	.	PUNCT
ftr-313	706	1	temporary	temporary	ADJ
ftr-313	706	2	presence	presence	NOUN
ftr-313	706	3	and	and	CCONJ
ftr-313	706	4	work	work	NOUN
ftr-313	706	5	in	in	ADP
ftr-313	706	6	another	another	DET
ftr-313	706	7	jurisdiction	jurisdiction	NOUN
ftr-313	706	8	for	for	ADP
ftr-313	706	9	an	an	DET
ftr-313	706	10	aggregate	aggregate	ADJ
ftr-313	706	11	period	period	NOUN
ftr-313	706	12	during	during	ADP
ftr-313	706	13	the	the	DET
ftr-313	706	14	year	year	NOUN
ftr-313	706	15	that	that	PRON
ftr-313	706	16	does	do	AUX
ftr-313	706	17	not	not	PART
ftr-313	706	18	exceed	exceed	VERB
ftr-313	706	19	a	a	DET
ftr-313	706	20	minimal	minimal	ADJ
ftr-313	706	21	period	period	NOUN
ftr-313	706	22	,	,	PUNCT
ftr-313	706	23	ten	ten	NUM
ftr-313	706	24	days	day	NOUN
ftr-313	706	25	,	,	PUNCT
ftr-313	706	26	for	for	ADP
ftr-313	706	27	example	example	NOUN
ftr-313	706	28	,	,	PUNCT
ftr-313	706	29	the	the	DET
ftr-313	706	30	rule	rule	NOUN
ftr-313	706	31	would	would	AUX
ftr-313	706	32	disregard	disregard	VERB
ftr-313	706	33	.	.	PUNCT
ftr-313	707	1	for	for	ADP
ftr-313	707	2	most	most	ADJ
ftr-313	707	3	taxpayers	taxpayer	NOUN
ftr-313	707	4	,	,	PUNCT
ftr-313	707	5	the	the	DET
ftr-313	707	6	rule	rule	NOUN
ftr-313	707	7	corresponds	correspond	VERB
ftr-313	707	8	to	to	ADP
ftr-313	707	9	their	their	PRON
ftr-313	707	10	activities	activity	NOUN
ftr-313	707	11	and	and	CCONJ
ftr-313	707	12	simplifies	simplifie	NOUN
ftr-313	707	13	reporting	report	VERB
ftr-313	707	14	for	for	ADP
ftr-313	707	15	when	when	SCONJ
ftr-313	707	16	they	they	PRON
ftr-313	707	17	spend	spend	VERB
ftr-313	707	18	short	short	ADJ
ftr-313	707	19	periods	period	NOUN
ftr-313	707	20	in	in	ADP
ftr-313	707	21	another	another	DET
ftr-313	707	22	jurisdiction	jurisdiction	NOUN
ftr-313	707	23	.	.	PUNCT
ftr-313	708	1	for	for	ADP
ftr-313	708	2	the	the	DET
ftr-313	708	3	138	138	NUM
ftr-313	708	4	.	.	PUNCT
ftr-313	709	1	see	see	VERB
ftr-313	709	2	supra	supra	PROPN
ftr-313	709	3	note	note	PROPN
ftr-313	709	4	104	104	NUM
ftr-313	709	5	and	and	CCONJ
ftr-313	709	6	accompanying	accompany	VERB
ftr-313	709	7	text	text	NOUN
ftr-313	709	8	.	.	PUNCT
ftr-313	710	1	139	139	NUM
ftr-313	710	2	.	.	PUNCT
ftr-313	711	1	implicit	implicit	ADJ
ftr-313	711	2	in	in	ADP
ftr-313	711	3	the	the	DET
ftr-313	711	4	commentary	commentary	NOUN
ftr-313	711	5	to	to	ADP
ftr-313	711	6	article	article	NOUN
ftr-313	711	7	17	17	NUM
ftr-313	711	8	of	of	ADP
ftr-313	711	9	the	the	DET
ftr-313	711	10	oecd	oecd	PROPN
ftr-313	711	11	model	model	PROPN
ftr-313	711	12	convention	convention	PROPN
ftr-313	711	13	,	,	PUNCT
ftr-313	711	14	supra	supra	PROPN
ftr-313	711	15	note	note	PROPN
ftr-313	711	16	118	118	NUM
ftr-313	711	17	,	,	PUNCT
ftr-313	711	18	is	be	AUX
ftr-313	711	19	that	that	SCONJ
ftr-313	711	20	the	the	DET
ftr-313	711	21	term	term	NOUN
ftr-313	711	22	“	"	PUNCT
ftr-313	711	23	artiste	artiste	NOUN
ftr-313	711	24	”	"	PUNCT
ftr-313	711	25	does	do	AUX
ftr-313	711	26	not	not	PART
ftr-313	711	27	contemplate	contemplate	VERB
ftr-313	711	28	a	a	DET
ftr-313	711	29	sculptor	sculptor	NOUN
ftr-313	711	30	or	or	CCONJ
ftr-313	711	31	painter	painter	NOUN
ftr-313	711	32	but	but	CCONJ
ftr-313	711	33	may	may	AUX
ftr-313	711	34	include	include	VERB
ftr-313	711	35	a	a	DET
ftr-313	711	36	performance	performance	NOUN
ftr-313	711	37	artist	artist	NOUN
ftr-313	711	38	because	because	SCONJ
ftr-313	711	39	of	of	ADP
ftr-313	711	40	the	the	DET
ftr-313	711	41	performance	performance	NOUN
ftr-313	711	42	element	element	NOUN
ftr-313	711	43	of	of	ADP
ftr-313	711	44	the	the	DET
ftr-313	711	45	art	art	NOUN
ftr-313	711	46	.	.	PUNCT
ftr-313	712	1	140	140	NUM
ftr-313	712	2	.	.	PUNCT
ftr-313	713	1	see	see	VERB
ftr-313	713	2	ccctb	ccctb	NOUN
ftr-313	713	3	proposal	proposal	NOUN
ftr-313	713	4	,	,	PUNCT
ftr-313	713	5	supra	supra	PROPN
ftr-313	713	6	note	note	PROPN
ftr-313	713	7	37	37	NUM
ftr-313	713	8	,	,	PUNCT
ftr-313	713	9	article	article	NOUN
ftr-313	713	10	96	96	NUM
ftr-313	713	11	at	at	ADP
ftr-313	713	12	52–53	52–53	NUM
ftr-313	713	13	(	(	PUNCT
ftr-313	713	14	using	use	VERB
ftr-313	713	15	destination	destination	NOUN
ftr-313	713	16	sales	sale	NOUN
ftr-313	713	17	as	as	ADP
ftr-313	713	18	the	the	DET
ftr-313	713	19	sales	sale	NOUN
ftr-313	713	20	factor	factor	NOUN
ftr-313	713	21	but	but	CCONJ
ftr-313	713	22	having	have	VERB
ftr-313	713	23	alternative	alternative	ADJ
ftr-313	713	24	rules	rule	NOUN
ftr-313	713	25	to	to	PART
ftr-313	713	26	deal	deal	VERB
ftr-313	713	27	with	with	ADP
ftr-313	713	28	the	the	DET
ftr-313	713	29	complexity	complexity	NOUN
ftr-313	713	30	of	of	ADP
ftr-313	713	31	the	the	DET
ftr-313	713	32	issue	issue	NOUN
ftr-313	713	33	for	for	ADP
ftr-313	713	34	goods	good	NOUN
ftr-313	713	35	and	and	CCONJ
ftr-313	713	36	especially	especially	ADV
ftr-313	713	37	services	service	NOUN
ftr-313	713	38	)	)	PUNCT
ftr-313	713	39	.	.	PUNCT
ftr-313	714	1	on	on	ADP
ftr-313	714	2	the	the	DET
ftr-313	714	3	other	other	ADJ
ftr-313	714	4	hand	hand	NOUN
ftr-313	714	5	,	,	PUNCT
ftr-313	714	6	for	for	ADP
ftr-313	714	7	the	the	DET
ftr-313	714	8	labor	labor	NOUN
ftr-313	714	9	factor	factor	NOUN
ftr-313	714	10	in	in	ADP
ftr-313	714	11	the	the	DET
ftr-313	714	12	apportionment	apportionment	ADJ
ftr-313	714	13	formula	formula	NOUN
ftr-313	714	14	,	,	PUNCT
ftr-313	714	15	an	an	DET
ftr-313	714	16	employee	employee	NOUN
ftr-313	714	17	is	be	AUX
ftr-313	714	18	allocated	allocate	VERB
ftr-313	714	19	to	to	ADP
ftr-313	714	20	the	the	DET
ftr-313	714	21	member	member	NOUN
ftr-313	714	22	of	of	ADP
ftr-313	714	23	the	the	DET
ftr-313	714	24	enterprise	enterprise	NOUN
ftr-313	714	25	group	group	NOUN
ftr-313	714	26	from	from	ADP
ftr-313	714	27	which	which	PRON
ftr-313	714	28	the	the	DET
ftr-313	714	29	employee	employee	NOUN
ftr-313	714	30	receives	receive	VERB
ftr-313	714	31	payment	payment	NOUN
ftr-313	714	32	.	.	PUNCT
ftr-313	715	1	i	i	PRON
ftr-313	715	2	d.	d.	PROPN
ftr-313	715	3	,	,	PUNCT
ftr-313	715	4	article	article	NOUN
ftr-313	715	5	91	91	NUM
ftr-313	715	6	-	-	SYM
ftr-313	715	7	1	1	NUM
ftr-313	715	8	at	at	ADP
ftr-313	715	9	50	50	NUM
ftr-313	715	10	.	.	PUNCT
ftr-313	715	11	2013	2013	NUM
ftr-313	715	12	]	]	PUNCT
ftr-313	715	13	utopian	utopian	ADJ
ftr-313	715	14	visions	vision	NOUN
ftr-313	715	15	toward	toward	ADP
ftr-313	715	16	a	a	DET
ftr-313	715	17	grand	grand	ADJ
ftr-313	715	18	unified	unified	ADJ
ftr-313	715	19	global	global	ADJ
ftr-313	715	20	income	income	NOUN
ftr-313	715	21	tax	tax	NOUN
ftr-313	715	22	395	395	NUM
ftr-313	715	23	athletes	athlete	NOUN
ftr-313	715	24	and	and	CCONJ
ftr-313	715	25	artists	artist	NOUN
ftr-313	715	26	in	in	ADP
ftr-313	715	27	the	the	DET
ftr-313	715	28	example	example	NOUN
ftr-313	715	29	above	above	ADV
ftr-313	715	30	,	,	PUNCT
ftr-313	715	31	a	a	DET
ftr-313	715	32	special	special	ADJ
ftr-313	715	33	rule	rule	NOUN
ftr-313	715	34	of	of	ADP
ftr-313	715	35	allocation	allocation	NOUN
ftr-313	715	36	still	still	ADV
ftr-313	715	37	might	might	AUX
ftr-313	715	38	be	be	AUX
ftr-313	715	39	necessary	necessary	ADJ
ftr-313	715	40	if	if	SCONJ
ftr-313	715	41	the	the	DET
ftr-313	715	42	principal	principal	ADJ
ftr-313	715	43	source	source	NOUN
ftr-313	715	44	of	of	ADP
ftr-313	715	45	income	income	NOUN
ftr-313	715	46	for	for	ADP
ftr-313	715	47	the	the	DET
ftr-313	715	48	taxpayer	taxpayer	NOUN
ftr-313	715	49	is	be	AUX
ftr-313	715	50	a	a	DET
ftr-313	715	51	competition	competition	NOUN
ftr-313	715	52	or	or	CCONJ
ftr-313	715	53	two	two	NUM
ftr-313	715	54	in	in	ADP
ftr-313	715	55	a	a	DET
ftr-313	715	56	country	country	NOUN
ftr-313	715	57	where	where	SCONJ
ftr-313	715	58	the	the	DET
ftr-313	715	59	taxpayer	taxpayer	NOUN
ftr-313	715	60	spends	spend	VERB
ftr-313	715	61	little	little	ADJ
ftr-313	715	62	time	time	NOUN
ftr-313	715	63	.	.	PUNCT
ftr-313	716	1	a	a	DET
ftr-313	716	2	payer	payer	NOUN
ftr-313	716	3	rule	rule	NOUN
ftr-313	716	4	,	,	PUNCT
ftr-313	716	5	on	on	ADP
ftr-313	716	6	the	the	DET
ftr-313	716	7	other	other	ADJ
ftr-313	716	8	hand	hand	NOUN
ftr-313	716	9	,	,	PUNCT
ftr-313	716	10	allocates	allocate	VERB
ftr-313	716	11	income	income	NOUN
ftr-313	716	12	to	to	ADP
ftr-313	716	13	the	the	DET
ftr-313	716	14	country	country	NOUN
ftr-313	716	15	in	in	ADP
ftr-313	716	16	which	which	PRON
ftr-313	716	17	the	the	DET
ftr-313	716	18	payer	payer	NOUN
ftr-313	716	19	takes	take	VERB
ftr-313	716	20	the	the	DET
ftr-313	716	21	expenditure	expenditure	NOUN
ftr-313	716	22	into	into	ADP
ftr-313	716	23	account	account	NOUN
ftr-313	716	24	,	,	PUNCT
ftr-313	716	25	whether	whether	SCONJ
ftr-313	716	26	by	by	ADP
ftr-313	716	27	way	way	NOUN
ftr-313	716	28	of	of	ADP
ftr-313	716	29	deduction	deduction	NOUN
ftr-313	716	30	or	or	CCONJ
ftr-313	716	31	capitalization	capitalization	NOUN
ftr-313	716	32	.	.	PUNCT
ftr-313	717	1	a	a	DET
ftr-313	717	2	payer	payer	NOUN
ftr-313	717	3	rule	rule	NOUN
ftr-313	717	4	is	be	AUX
ftr-313	717	5	appealing	appeal	VERB
ftr-313	717	6	because	because	SCONJ
ftr-313	717	7	it	it	PRON
ftr-313	717	8	avoids	avoid	VERB
ftr-313	717	9	mismatching	mismatching	NOUN
ftr-313	717	10	of	of	ADP
ftr-313	717	11	income	income	NOUN
ftr-313	717	12	and	and	CCONJ
ftr-313	717	13	deduction	deduction	NOUN
ftr-313	717	14	.	.	PUNCT
ftr-313	718	1	for	for	ADP
ftr-313	718	2	each	each	DET
ftr-313	718	3	deduction	deduction	NOUN
ftr-313	718	4	,	,	PUNCT
ftr-313	718	5	there	there	PRON
ftr-313	718	6	is	be	VERB
ftr-313	718	7	an	an	DET
ftr-313	718	8	inclusion	inclusion	NOUN
ftr-313	718	9	in	in	ADP
ftr-313	718	10	the	the	DET
ftr-313	718	11	same	same	ADJ
ftr-313	718	12	country	country	NOUN
ftr-313	718	13	.	.	PUNCT
ftr-313	719	1	a	a	DET
ftr-313	719	2	payer	payer	NOUN
ftr-313	719	3	rule	rule	NOUN
ftr-313	719	4	may	may	AUX
ftr-313	719	5	provide	provide	VERB
ftr-313	719	6	the	the	DET
ftr-313	719	7	fewest	few	ADJ
ftr-313	719	8	opportunities	opportunity	NOUN
ftr-313	719	9	for	for	ADP
ftr-313	719	10	tax	tax	NOUN
ftr-313	719	11	planning	planning	NOUN
ftr-313	719	12	since	since	SCONJ
ftr-313	719	13	the	the	DET
ftr-313	719	14	business	business	NOUN
ftr-313	719	15	decision	decision	NOUN
ftr-313	719	16	that	that	PRON
ftr-313	719	17	drives	drive	VERB
ftr-313	719	18	the	the	DET
ftr-313	719	19	employment	employment	NOUN
ftr-313	719	20	places	place	VERB
ftr-313	719	21	the	the	DET
ftr-313	719	22	payer	payer	NOUN
ftr-313	719	23	and	and	CCONJ
ftr-313	719	24	the	the	DET
ftr-313	719	25	recipient	recipient	NOUN
ftr-313	719	26	at	at	ADP
ftr-313	719	27	arm	arm	NOUN
ftr-313	719	28	’s	’s	PART
ftr-313	719	29	length	length	NOUN
ftr-313	719	30	to	to	ADP
ftr-313	719	31	one	one	NUM
ftr-313	719	32	another	another	DET
ftr-313	719	33	.	.	PUNCT
ftr-313	720	1	a	a	DET
ftr-313	720	2	payer	payer	NOUN
ftr-313	720	3	rule	rule	NOUN
ftr-313	720	4	,	,	PUNCT
ftr-313	720	5	however	however	ADV
ftr-313	720	6	,	,	PUNCT
ftr-313	720	7	may	may	AUX
ftr-313	720	8	complicate	complicate	VERB
ftr-313	720	9	reporting	reporting	NOUN
ftr-313	720	10	for	for	ADP
ftr-313	720	11	the	the	DET
ftr-313	720	12	individual	individual	ADJ
ftr-313	720	13	service	service	NOUN
ftr-313	720	14	provider	provider	NOUN
ftr-313	720	15	and	and	CCONJ
ftr-313	720	16	subject	subject	VERB
ftr-313	720	17	her	she	PRON
ftr-313	720	18	to	to	ADP
ftr-313	720	19	taxation	taxation	NOUN
ftr-313	720	20	in	in	ADP
ftr-313	720	21	other	other	ADJ
ftr-313	720	22	countries	country	NOUN
ftr-313	720	23	even	even	ADV
ftr-313	720	24	if	if	SCONJ
ftr-313	720	25	she	she	PRON
ftr-313	720	26	does	do	AUX
ftr-313	720	27	not	not	PART
ftr-313	720	28	perform	perform	VERB
ftr-313	720	29	any	any	DET
ftr-313	720	30	services	service	NOUN
ftr-313	720	31	in	in	ADP
ftr-313	720	32	those	those	DET
ftr-313	720	33	countries.141	countries.141	NOUN
ftr-313	720	34	while	while	SCONJ
ftr-313	720	35	the	the	DET
ftr-313	720	36	mechanics	mechanic	NOUN
ftr-313	720	37	of	of	ADP
ftr-313	720	38	a	a	DET
ftr-313	720	39	single	single	ADJ
ftr-313	720	40	tax	tax	NOUN
ftr-313	720	41	administrative	administrative	ADJ
ftr-313	720	42	agency	agency	NOUN
ftr-313	720	43	may	may	AUX
ftr-313	720	44	simplify	simplify	VERB
ftr-313	720	45	the	the	DET
ftr-313	720	46	reporting	reporting	NOUN
ftr-313	720	47	,	,	PUNCT
ftr-313	720	48	the	the	DET
ftr-313	720	49	outcome	outcome	NOUN
ftr-313	720	50	may	may	AUX
ftr-313	720	51	seem	seem	VERB
ftr-313	720	52	unfair	unfair	ADJ
ftr-313	720	53	to	to	ADP
ftr-313	720	54	a	a	DET
ftr-313	720	55	taxpayer	taxpayer	NOUN
ftr-313	720	56	who	who	PRON
ftr-313	720	57	does	do	AUX
ftr-313	720	58	not	not	PART
ftr-313	720	59	leave	leave	VERB
ftr-313	720	60	her	her	PRON
ftr-313	720	61	residence	residence	NOUN
ftr-313	720	62	jurisdiction	jurisdiction	NOUN
ftr-313	720	63	to	to	PART
ftr-313	720	64	perform	perform	VERB
ftr-313	720	65	services	service	NOUN
ftr-313	720	66	but	but	CCONJ
ftr-313	720	67	works	work	VERB
ftr-313	720	68	for	for	ADP
ftr-313	720	69	a	a	DET
ftr-313	720	70	foreign	foreign	ADJ
ftr-313	720	71	employer	employer	NOUN
ftr-313	720	72	.	.	PUNCT
ftr-313	721	1	the	the	DET
ftr-313	721	2	taxpayer	taxpayer	NOUN
ftr-313	721	3	even	even	ADV
ftr-313	721	4	may	may	AUX
ftr-313	721	5	be	be	AUX
ftr-313	721	6	unaware	unaware	ADJ
ftr-313	721	7	that	that	SCONJ
ftr-313	721	8	the	the	DET
ftr-313	721	9	employer	employer	NOUN
ftr-313	721	10	is	be	AUX
ftr-313	721	11	foreign.142	foreign.142	PRON
ftr-313	721	12	finally	finally	ADV
ftr-313	721	13	,	,	PUNCT
ftr-313	721	14	rather	rather	ADV
ftr-313	721	15	than	than	ADP
ftr-313	721	16	a	a	DET
ftr-313	721	17	place	place	NOUN
ftr-313	721	18	of	of	ADP
ftr-313	721	19	performance	performance	NOUN
ftr-313	721	20	rule	rule	NOUN
ftr-313	721	21	,	,	PUNCT
ftr-313	721	22	a	a	DET
ftr-313	721	23	rule	rule	NOUN
ftr-313	721	24	that	that	PRON
ftr-313	721	25	allocates	allocate	VERB
ftr-313	721	26	income	income	NOUN
ftr-313	721	27	based	base	VERB
ftr-313	721	28	upon	upon	SCONJ
ftr-313	721	29	the	the	DET
ftr-313	721	30	intended	intend	VERB
ftr-313	721	31	impact	impact	NOUN
ftr-313	721	32	of	of	ADP
ftr-313	721	33	the	the	DET
ftr-313	721	34	performance	performance	NOUN
ftr-313	721	35	of	of	ADP
ftr-313	721	36	services	service	NOUN
ftr-313	721	37	would	would	AUX
ftr-313	721	38	allocate	allocate	VERB
ftr-313	721	39	income	income	NOUN
ftr-313	721	40	to	to	ADP
ftr-313	721	41	the	the	DET
ftr-313	721	42	jurisdiction	jurisdiction	NOUN
ftr-313	721	43	where	where	SCONJ
ftr-313	721	44	the	the	DET
ftr-313	721	45	individual	individual	NOUN
ftr-313	721	46	’s	’s	PART
ftr-313	721	47	services	service	NOUN
ftr-313	721	48	have	have	VERB
ftr-313	721	49	their	their	PRON
ftr-313	721	50	impact	impact	NOUN
ftr-313	721	51	.	.	PUNCT
ftr-313	722	1	while	while	SCONJ
ftr-313	722	2	athletes	athlete	NOUN
ftr-313	722	3	might	might	AUX
ftr-313	722	4	be	be	AUX
ftr-313	722	5	taxable	taxable	ADJ
ftr-313	722	6	under	under	ADP
ftr-313	722	7	that	that	DET
ftr-313	722	8	rule	rule	NOUN
ftr-313	722	9	only	only	ADV
ftr-313	722	10	where	where	SCONJ
ftr-313	722	11	they	they	PRON
ftr-313	722	12	compete	compete	VERB
ftr-313	722	13	and	and	CCONJ
ftr-313	722	14	not	not	PART
ftr-313	722	15	where	where	SCONJ
ftr-313	722	16	they	they	PRON
ftr-313	722	17	train	train	VERB
ftr-313	722	18	,	,	PUNCT
ftr-313	722	19	in	in	ADP
ftr-313	722	20	most	most	ADJ
ftr-313	722	21	cases	case	NOUN
ftr-313	722	22	their	their	PRON
ftr-313	722	23	performance	performance	NOUN
ftr-313	722	24	would	would	AUX
ftr-313	722	25	carry	carry	VERB
ftr-313	722	26	recognition	recognition	NOUN
ftr-313	722	27	and	and	CCONJ
ftr-313	722	28	intended	intend	VERB
ftr-313	722	29	impact	impact	NOUN
ftr-313	722	30	through	through	ADP
ftr-313	722	31	endorsements	endorsement	NOUN
ftr-313	722	32	,	,	PUNCT
ftr-313	722	33	for	for	ADP
ftr-313	722	34	example	example	NOUN
ftr-313	722	35	,	,	PUNCT
ftr-313	722	36	in	in	ADP
ftr-313	722	37	their	their	PRON
ftr-313	722	38	home	home	NOUN
ftr-313	722	39	country	country	NOUN
ftr-313	722	40	as	as	ADV
ftr-313	722	41	well	well	ADV
ftr-313	722	42	as	as	ADP
ftr-313	722	43	the	the	DET
ftr-313	722	44	performance	performance	NOUN
ftr-313	722	45	country	country	NOUN
ftr-313	722	46	.	.	PUNCT
ftr-313	723	1	remote	remote	ADJ
ftr-313	723	2	services	service	NOUN
ftr-313	723	3	are	be	AUX
ftr-313	723	4	taxable	taxable	ADJ
ftr-313	723	5	not	not	PART
ftr-313	723	6	at	at	ADP
ftr-313	723	7	the	the	DET
ftr-313	723	8	location	location	NOUN
ftr-313	723	9	of	of	ADP
ftr-313	723	10	the	the	DET
ftr-313	723	11	taxpayer	taxpayer	NOUN
ftr-313	723	12	,	,	PUNCT
ftr-313	723	13	but	but	CCONJ
ftr-313	723	14	where	where	SCONJ
ftr-313	723	15	those	those	DET
ftr-313	723	16	services	service	NOUN
ftr-313	723	17	have	have	VERB
ftr-313	723	18	the	the	DET
ftr-313	723	19	intended	intend	VERB
ftr-313	723	20	impact	impact	NOUN
ftr-313	723	21	.	.	PUNCT
ftr-313	724	1	such	such	DET
ftr-313	724	2	an	an	DET
ftr-313	724	3	impact	impact	NOUN
ftr-313	724	4	rule	rule	NOUN
ftr-313	724	5	is	be	AUX
ftr-313	724	6	also	also	ADV
ftr-313	724	7	likely	likely	ADJ
ftr-313	724	8	to	to	PART
ftr-313	724	9	allocate	allocate	VERB
ftr-313	724	10	a	a	DET
ftr-313	724	11	larger	large	ADJ
ftr-313	724	12	proportional	proportional	ADJ
ftr-313	724	13	share	share	NOUN
ftr-313	724	14	of	of	ADP
ftr-313	724	15	the	the	DET
ftr-313	724	16	income	income	NOUN
ftr-313	724	17	of	of	ADP
ftr-313	724	18	highly	highly	ADV
ftr-313	724	19	compensated	compensate	VERB
ftr-313	724	20	individuals	individual	NOUN
ftr-313	724	21	to	to	ADP
ftr-313	724	22	poorer	poor	ADJ
ftr-313	724	23	countries	country	NOUN
ftr-313	724	24	where	where	SCONJ
ftr-313	724	25	those	those	DET
ftr-313	724	26	individuals	individual	NOUN
ftr-313	724	27	may	may	AUX
ftr-313	724	28	be	be	AUX
ftr-313	724	29	responsible	responsible	ADJ
ftr-313	724	30	for	for	ADP
ftr-313	724	31	the	the	DET
ftr-313	724	32	business	business	NOUN
ftr-313	724	33	decisions	decision	NOUN
ftr-313	724	34	concerning	concern	VERB
ftr-313	724	35	operations	operation	NOUN
ftr-313	724	36	and	and	CCONJ
ftr-313	724	37	activities	activity	NOUN
ftr-313	724	38	in	in	ADP
ftr-313	724	39	those	those	DET
ftr-313	724	40	countries	country	NOUN
ftr-313	724	41	including	include	VERB
ftr-313	724	42	manufacturing	manufacturing	NOUN
ftr-313	724	43	and	and	CCONJ
ftr-313	724	44	natural	natural	ADJ
ftr-313	724	45	resource	resource	NOUN
ftr-313	724	46	production	production	NOUN
ftr-313	724	47	.	.	PUNCT
ftr-313	725	1	this	this	DET
ftr-313	725	2	impact	impact	NOUN
ftr-313	725	3	rule	rule	NOUN
ftr-313	725	4	might	might	AUX
ftr-313	725	5	distribute	distribute	VERB
ftr-313	725	6	taxable	taxable	ADJ
ftr-313	725	7	income	income	NOUN
ftr-313	725	8	more	more	ADV
ftr-313	725	9	fairly	fairly	ADV
ftr-313	725	10	between	between	ADP
ftr-313	725	11	rich	rich	ADJ
ftr-313	725	12	and	and	CCONJ
ftr-313	725	13	poor	poor	ADJ
ftr-313	725	14	countries	country	NOUN
ftr-313	725	15	,	,	PUNCT
ftr-313	725	16	although	although	SCONJ
ftr-313	725	17	a	a	DET
ftr-313	725	18	modified	modify	VERB
ftr-313	725	19	residence	residence	NOUN
ftr-313	725	20	rule	rule	NOUN
ftr-313	725	21	might	might	AUX
ftr-313	725	22	accomplish	accomplish	VERB
ftr-313	725	23	the	the	DET
ftr-313	725	24	same	same	ADJ
ftr-313	725	25	result	result	NOUN
ftr-313	725	26	as	as	SCONJ
ftr-313	725	27	top	top	ADJ
ftr-313	725	28	managers	manager	NOUN
ftr-313	725	29	are	be	AUX
ftr-313	725	30	likely	likely	ADJ
ftr-313	725	31	to	to	PART
ftr-313	725	32	visit	visit	VERB
ftr-313	725	33	facilities	facility	NOUN
ftr-313	725	34	in	in	ADP
ftr-313	725	35	poorer	poor	ADJ
ftr-313	725	36	countries	country	NOUN
ftr-313	725	37	regularly	regularly	ADV
ftr-313	725	38	,	,	PUNCT
ftr-313	725	39	even	even	ADV
ftr-313	725	40	if	if	SCONJ
ftr-313	725	41	the	the	DET
ftr-313	725	42	managers	manager	NOUN
ftr-313	725	43	are	be	AUX
ftr-313	725	44	not	not	PART
ftr-313	725	45	based	base	VERB
ftr-313	725	46	in	in	ADP
ftr-313	725	47	those	those	DET
ftr-313	725	48	countries	country	NOUN
ftr-313	725	49	.	.	PUNCT
ftr-313	726	1	problems	problem	NOUN
ftr-313	726	2	of	of	ADP
ftr-313	726	3	mismatching	mismatch	VERB
ftr-313	726	4	income	income	NOUN
ftr-313	726	5	and	and	CCONJ
ftr-313	726	6	deduction	deduction	NOUN
ftr-313	726	7	might	might	AUX
ftr-313	726	8	inhere	inhere	VERB
ftr-313	726	9	under	under	ADP
ftr-313	726	10	such	such	DET
ftr-313	726	11	a	a	DET
ftr-313	726	12	rule	rule	NOUN
ftr-313	726	13	but	but	CCONJ
ftr-313	726	14	,	,	PUNCT
ftr-313	726	15	in	in	ADP
ftr-313	726	16	many	many	ADJ
ftr-313	726	17	cases	case	NOUN
ftr-313	726	18	,	,	PUNCT
ftr-313	726	19	the	the	DET
ftr-313	726	20	distribution	distribution	NOUN
ftr-313	726	21	formula	formula	NOUN
ftr-313	726	22	for	for	ADP
ftr-313	726	23	business	business	NOUN
ftr-313	726	24	income	income	NOUN
ftr-313	726	25	would	would	AUX
ftr-313	726	26	apportion	apportion	VERB
ftr-313	726	27	more	more	ADJ
ftr-313	726	28	of	of	ADP
ftr-313	726	29	the	the	DET
ftr-313	726	30	income	income	NOUN
ftr-313	726	31	to	to	ADP
ftr-313	726	32	the	the	DET
ftr-313	726	33	producing	produce	VERB
ftr-313	726	34	countries	country	NOUN
ftr-313	726	35	so	so	SCONJ
ftr-313	726	36	that	that	SCONJ
ftr-313	726	37	the	the	DET
ftr-313	726	38	impact	impact	NOUN
ftr-313	726	39	rule	rule	NOUN
ftr-313	726	40	would	would	AUX
ftr-313	726	41	match	match	VERB
ftr-313	726	42	the	the	DET
ftr-313	726	43	income	income	NOUN
ftr-313	726	44	and	and	CCONJ
ftr-313	726	45	deduction	deduction	NOUN
ftr-313	726	46	.	.	PUNCT
ftr-313	727	1	undoubtedly	undoubtedly	ADV
ftr-313	727	2	,	,	PUNCT
ftr-313	727	3	an	an	DET
ftr-313	727	4	impact	impact	NOUN
ftr-313	727	5	rule	rule	NOUN
ftr-313	727	6	would	would	AUX
ftr-313	727	7	be	be	AUX
ftr-313	727	8	at	at	ADV
ftr-313	727	9	least	least	ADJ
ftr-313	727	10	141	141	NUM
ftr-313	727	11	.	.	PUNCT
ftr-313	728	1	cf	cf	NOUN
ftr-313	728	2	.	.	PUNCT
ftr-313	729	1	ccctb	ccctb	NOUN
ftr-313	729	2	proposal	proposal	NOUN
ftr-313	729	3	,	,	PUNCT
ftr-313	729	4	supra	supra	PROPN
ftr-313	729	5	note	note	PROPN
ftr-313	729	6	37	37	NUM
ftr-313	729	7	,	,	PUNCT
ftr-313	729	8	art	art	NOUN
ftr-313	729	9	.	.	PUNCT
ftr-313	730	1	91	91	NUM
ftr-313	730	2	-	-	SYM
ftr-313	730	3	1	1	NUM
ftr-313	730	4	,	,	PUNCT
ftr-313	730	5	at	at	ADP
ftr-313	730	6	50	50	NUM
ftr-313	730	7	(	(	PUNCT
ftr-313	730	8	including	include	VERB
ftr-313	730	9	employees	employee	NOUN
ftr-313	730	10	in	in	ADP
ftr-313	730	11	the	the	DET
ftr-313	730	12	labor	labor	NOUN
ftr-313	730	13	factor	factor	NOUN
ftr-313	730	14	of	of	ADP
ftr-313	730	15	the	the	DET
ftr-313	730	16	group	group	NOUN
ftr-313	730	17	member	member	NOUN
ftr-313	730	18	from	from	ADP
ftr-313	730	19	whom	whom	PRON
ftr-313	730	20	they	they	PRON
ftr-313	730	21	receive	receive	VERB
ftr-313	730	22	compensation	compensation	NOUN
ftr-313	730	23	)	)	PUNCT
ftr-313	730	24	.	.	PUNCT
ftr-313	731	1	142	142	NUM
ftr-313	731	2	.	.	PUNCT
ftr-313	732	1	i	i	PRON
ftr-313	732	2	d.	d.	PROPN
ftr-313	732	3	at	at	ADP
ftr-313	732	4	art	art	NOUN
ftr-313	732	5	91	91	NUM
ftr-313	732	6	-	-	SYM
ftr-313	732	7	2	2	NUM
ftr-313	732	8	.	.	PUNCT
ftr-313	732	9	(	(	PUNCT
ftr-313	732	10	including	include	VERB
ftr-313	732	11	employees	employee	NOUN
ftr-313	732	12	in	in	ADP
ftr-313	732	13	the	the	DET
ftr-313	732	14	labor	labor	NOUN
ftr-313	732	15	factor	factor	NOUN
ftr-313	732	16	of	of	ADP
ftr-313	732	17	a	a	DET
ftr-313	732	18	group	group	NOUN
ftr-313	732	19	member	member	NOUN
ftr-313	732	20	for	for	ADP
ftr-313	732	21	which	which	PRON
ftr-313	732	22	they	they	PRON
ftr-313	732	23	work	work	VERB
ftr-313	732	24	if	if	SCONJ
ftr-313	732	25	different	different	ADJ
ftr-313	732	26	from	from	ADP
ftr-313	732	27	the	the	DET
ftr-313	732	28	payer	payer	NOUN
ftr-313	732	29	)	)	PUNCT
ftr-313	732	30	.	.	PUNCT
ftr-313	733	1	396	396	NUM
ftr-313	733	2	florida	florida	PROPN
ftr-313	733	3	tax	tax	NOUN
ftr-313	733	4	review	review	NOUN
ftr-313	733	5	[	[	X
ftr-313	733	6	vol	vol	NOUN
ftr-313	733	7	.	.	PUNCT
ftr-313	734	1	14:9	14:9	NUM
ftr-313	734	2	somewhat	somewhat	ADV
ftr-313	734	3	unwieldy	unwieldy	ADJ
ftr-313	734	4	as	as	ADP
ftr-313	734	5	place	place	NOUN
ftr-313	734	6	of	of	ADP
ftr-313	734	7	impact	impact	NOUN
ftr-313	734	8	is	be	AUX
ftr-313	734	9	likely	likely	ADJ
ftr-313	734	10	to	to	PART
ftr-313	734	11	be	be	AUX
ftr-313	734	12	uncertain	uncertain	ADJ
ftr-313	734	13	in	in	ADP
ftr-313	734	14	many	many	ADJ
ftr-313	734	15	instances	instance	NOUN
ftr-313	734	16	,	,	PUNCT
ftr-313	734	17	and	and	CCONJ
ftr-313	734	18	services	service	NOUN
ftr-313	734	19	may	may	AUX
ftr-313	734	20	have	have	VERB
ftr-313	734	21	an	an	DET
ftr-313	734	22	intended	intend	VERB
ftr-313	734	23	impact	impact	NOUN
ftr-313	734	24	in	in	ADP
ftr-313	734	25	multiple	multiple	ADJ
ftr-313	734	26	jurisdictions	jurisdiction	NOUN
ftr-313	734	27	.	.	PUNCT
ftr-313	735	1	6	6	X
ftr-313	735	2	.	.	X
ftr-313	735	3	investment	investment	NOUN
ftr-313	735	4	income	income	NOUN
ftr-313	735	5	an	an	DET
ftr-313	735	6	individual	individual	NOUN
ftr-313	735	7	’s	’s	PART
ftr-313	735	8	income	income	NOUN
ftr-313	735	9	from	from	ADP
ftr-313	735	10	investment	investment	NOUN
ftr-313	735	11	raises	raise	VERB
ftr-313	735	12	questions	question	NOUN
ftr-313	735	13	different	different	ADJ
ftr-313	735	14	from	from	ADP
ftr-313	735	15	her	her	PRON
ftr-313	735	16	income	income	NOUN
ftr-313	735	17	from	from	ADP
ftr-313	735	18	personal	personal	ADJ
ftr-313	735	19	services	service	NOUN
ftr-313	735	20	.	.	PUNCT
ftr-313	736	1	most	most	ADJ
ftr-313	736	2	investments	investment	NOUN
ftr-313	736	3	do	do	AUX
ftr-313	736	4	not	not	PART
ftr-313	736	5	have	have	VERB
ftr-313	736	6	a	a	DET
ftr-313	736	7	place	place	NOUN
ftr-313	736	8	of	of	ADP
ftr-313	736	9	performance	performance	NOUN
ftr-313	736	10	and	and	CCONJ
ftr-313	736	11	often	often	ADV
ftr-313	736	12	do	do	AUX
ftr-313	736	13	not	not	PART
ftr-313	736	14	present	present	VERB
ftr-313	736	15	any	any	DET
ftr-313	736	16	risk	risk	NOUN
ftr-313	736	17	of	of	ADP
ftr-313	736	18	mismatching	mismatching	ADJ
ftr-313	736	19	inclusion	inclusion	NOUN
ftr-313	736	20	of	of	ADP
ftr-313	736	21	income	income	NOUN
ftr-313	736	22	and	and	CCONJ
ftr-313	736	23	deduction	deduction	NOUN
ftr-313	736	24	of	of	ADP
ftr-313	736	25	payment	payment	NOUN
ftr-313	736	26	in	in	ADP
ftr-313	736	27	-	-	PUNCT
ftr-313	736	28	so	so	ADV
ftr-313	736	29	-	-	PUNCT
ftr-313	736	30	far	far	ADV
ftr-313	736	31	as	as	ADP
ftr-313	736	32	investment	investment	NOUN
ftr-313	736	33	gains	gain	NOUN
ftr-313	736	34	,	,	PUNCT
ftr-313	736	35	as	as	SCONJ
ftr-313	736	36	opposed	oppose	VERB
ftr-313	736	37	to	to	ADP
ftr-313	736	38	periodic	periodic	ADJ
ftr-313	736	39	payments	payment	NOUN
ftr-313	736	40	of	of	ADP
ftr-313	736	41	interest	interest	NOUN
ftr-313	736	42	,	,	PUNCT
ftr-313	736	43	dividend	dividend	NOUN
ftr-313	736	44	,	,	PUNCT
ftr-313	736	45	or	or	CCONJ
ftr-313	736	46	royalty	royalty	NOUN
ftr-313	736	47	,	,	PUNCT
ftr-313	736	48	give	give	VERB
ftr-313	736	49	rise	rise	NOUN
ftr-313	736	50	to	to	ADP
ftr-313	736	51	no	no	DET
ftr-313	736	52	deduction	deduction	NOUN
ftr-313	736	53	.	.	PUNCT
ftr-313	737	1	under	under	ADP
ftr-313	737	2	current	current	ADJ
ftr-313	737	3	law	law	NOUN
ftr-313	737	4	,	,	PUNCT
ftr-313	737	5	an	an	DET
ftr-313	737	6	individual	individual	ADJ
ftr-313	737	7	taxpayer	taxpayer	NOUN
ftr-313	737	8	is	be	AUX
ftr-313	737	9	taxable	taxable	ADJ
ftr-313	737	10	in	in	ADP
ftr-313	737	11	her	her	PRON
ftr-313	737	12	country	country	NOUN
ftr-313	737	13	of	of	ADP
ftr-313	737	14	residence	residence	NOUN
ftr-313	737	15	and	and	CCONJ
ftr-313	737	16	on	on	ADP
ftr-313	737	17	periodic	periodic	ADJ
ftr-313	737	18	payments	payment	NOUN
ftr-313	737	19	frequently	frequently	ADV
ftr-313	737	20	is	be	AUX
ftr-313	737	21	also	also	ADV
ftr-313	737	22	taxable	taxable	ADJ
ftr-313	737	23	in	in	ADP
ftr-313	737	24	the	the	DET
ftr-313	737	25	country	country	NOUN
ftr-313	737	26	of	of	ADP
ftr-313	737	27	the	the	DET
ftr-313	737	28	investment	investment	NOUN
ftr-313	737	29	as	as	ADP
ftr-313	737	30	well.143	well.143	ADJ
ftr-313	737	31	since	since	SCONJ
ftr-313	737	32	the	the	DET
ftr-313	737	33	taxpayer	taxpayer	NOUN
ftr-313	737	34	may	may	AUX
ftr-313	737	35	have	have	VERB
ftr-313	737	36	no	no	DET
ftr-313	737	37	other	other	ADJ
ftr-313	737	38	contact	contact	NOUN
ftr-313	737	39	with	with	ADP
ftr-313	737	40	the	the	DET
ftr-313	737	41	investment	investment	NOUN
ftr-313	737	42	jurisdiction	jurisdiction	NOUN
ftr-313	737	43	,	,	PUNCT
ftr-313	737	44	withholding	withhold	VERB
ftr-313	737	45	taxes	taxis	NOUN
ftr-313	737	46	at	at	ADP
ftr-313	737	47	the	the	DET
ftr-313	737	48	source	source	NOUN
ftr-313	737	49	of	of	ADP
ftr-313	737	50	the	the	DET
ftr-313	737	51	payment	payment	NOUN
ftr-313	737	52	of	of	ADP
ftr-313	737	53	an	an	DET
ftr-313	737	54	investment	investment	NOUN
ftr-313	737	55	return	return	NOUN
ftr-313	737	56	substitute	substitute	NOUN
ftr-313	737	57	for	for	ADP
ftr-313	737	58	tax	tax	NOUN
ftr-313	737	59	returns	return	NOUN
ftr-313	737	60	for	for	ADP
ftr-313	737	61	the	the	DET
ftr-313	737	62	foreign	foreign	ADJ
ftr-313	737	63	investors.144	investors.144	ADJ
ftr-313	737	64	treaties	treaty	NOUN
ftr-313	737	65	frequently	frequently	ADV
ftr-313	737	66	reduce	reduce	VERB
ftr-313	737	67	the	the	DET
ftr-313	737	68	rate	rate	NOUN
ftr-313	737	69	or	or	CCONJ
ftr-313	737	70	eliminate	eliminate	VERB
ftr-313	737	71	the	the	DET
ftr-313	737	72	withholding	withholding	NOUN
ftr-313	737	73	tax	tax	NOUN
ftr-313	737	74	and	and	CCONJ
ftr-313	737	75	cede	cede	VERB
ftr-313	737	76	the	the	DET
ftr-313	737	77	jurisdiction	jurisdiction	NOUN
ftr-313	737	78	to	to	PART
ftr-313	737	79	tax	tax	VERB
ftr-313	737	80	to	to	ADP
ftr-313	737	81	the	the	DET
ftr-313	737	82	investor	investor	NOUN
ftr-313	737	83	’s	’s	PART
ftr-313	737	84	home	home	NOUN
ftr-313	737	85	country.145	country.145	PROPN
ftr-313	737	86	subject	subject	NOUN
ftr-313	737	87	to	to	ADP
ftr-313	737	88	tax	tax	NOUN
ftr-313	737	89	avoidance	avoidance	NOUN
ftr-313	737	90	expatriation	expatriation	NOUN
ftr-313	737	91	rules,146	rules,146	PROPN
ftr-313	737	92	countries	country	NOUN
ftr-313	737	93	with	with	ADP
ftr-313	737	94	territorial	territorial	ADJ
ftr-313	737	95	income	income	NOUN
ftr-313	737	96	tax	tax	NOUN
ftr-313	737	97	systems	system	NOUN
ftr-313	737	98	do	do	AUX
ftr-313	737	99	not	not	PART
ftr-313	737	100	tax	tax	VERB
ftr-313	737	101	their	their	PRON
ftr-313	737	102	citizens	citizen	NOUN
ftr-313	737	103	who	who	PRON
ftr-313	737	104	live	live	VERB
ftr-313	737	105	abroad	abroad	ADV
ftr-313	737	106	on	on	ADP
ftr-313	737	107	investment	investment	NOUN
ftr-313	737	108	income	income	NOUN
ftr-313	737	109	even	even	ADV
ftr-313	737	110	if	if	SCONJ
ftr-313	737	111	they	they	PRON
ftr-313	737	112	retain	retain	VERB
ftr-313	737	113	their	their	PRON
ftr-313	737	114	citizenship.147	citizenship.147	PROPN
ftr-313	737	115	the	the	DET
ftr-313	737	116	united	united	PROPN
ftr-313	737	117	states	states	PROPN
ftr-313	737	118	differs	differ	VERB
ftr-313	737	119	in	in	ADP
ftr-313	737	120	this	this	DET
ftr-313	737	121	respect	respect	NOUN
ftr-313	737	122	as	as	ADV
ftr-313	737	123	well	well	ADV
ftr-313	737	124	by	by	ADP
ftr-313	737	125	conditioning	condition	VERB
ftr-313	737	126	exemption	exemption	NOUN
ftr-313	737	127	from	from	ADP
ftr-313	737	128	united	united	PROPN
ftr-313	737	129	states	states	PROPN
ftr-313	737	130	income	income	NOUN
ftr-313	737	131	taxes	taxis	NOUN
ftr-313	737	132	on	on	ADP
ftr-313	737	133	relinquishment	relinquishment	NOUN
ftr-313	737	134	of	of	ADP
ftr-313	737	135	citizenship.148	citizenship.148	PROPN
ftr-313	737	136	143	143	PROPN
ftr-313	737	137	.	.	PUNCT
ftr-313	738	1	see	see	VERB
ftr-313	738	2	oecd	oecd	PROPN
ftr-313	738	3	model	model	PROPN
ftr-313	738	4	convention	convention	PROPN
ftr-313	738	5	,	,	PUNCT
ftr-313	738	6	supra	supra	PROPN
ftr-313	738	7	note	note	PROPN
ftr-313	738	8	118	118	NUM
ftr-313	738	9	,	,	PUNCT
ftr-313	738	10	at	at	ADP
ftr-313	738	11	article	article	NOUN
ftr-313	738	12	10	10	NUM
ftr-313	738	13	“	"	PUNCT
ftr-313	738	14	dividends	dividend	NOUN
ftr-313	738	15	”	"	PUNCT
ftr-313	738	16	and	and	CCONJ
ftr-313	738	17	article	article	NOUN
ftr-313	738	18	11	11	NUM
ftr-313	738	19	“	"	PUNCT
ftr-313	738	20	interest	interest	NOUN
ftr-313	738	21	”	"	PUNCT
ftr-313	738	22	(	(	PUNCT
ftr-313	738	23	taxable	taxable	ADJ
ftr-313	738	24	in	in	ADP
ftr-313	738	25	country	country	NOUN
ftr-313	738	26	of	of	ADP
ftr-313	738	27	residence	residence	NOUN
ftr-313	738	28	but	but	CCONJ
ftr-313	738	29	also	also	ADV
ftr-313	738	30	by	by	ADP
ftr-313	738	31	limited	limited	ADJ
ftr-313	738	32	withholding	withholding	NOUN
ftr-313	738	33	tax	tax	NOUN
ftr-313	738	34	in	in	ADP
ftr-313	738	35	country	country	NOUN
ftr-313	738	36	of	of	ADP
ftr-313	738	37	source	source	NOUN
ftr-313	738	38	)	)	PUNCT
ftr-313	738	39	;	;	PUNCT
ftr-313	738	40	c.f	c.f	PROPN
ftr-313	738	41	.	.	PROPN
ftr-313	738	42	article	article	PROPN
ftr-313	738	43	12	12	NUM
ftr-313	738	44	“	"	PUNCT
ftr-313	738	45	royalties	royalty	NOUN
ftr-313	738	46	”	"	PUNCT
ftr-313	738	47	(	(	PUNCT
ftr-313	738	48	taxable	taxable	ADJ
ftr-313	738	49	only	only	ADV
ftr-313	738	50	in	in	ADP
ftr-313	738	51	residence	residence	NOUN
ftr-313	738	52	country	country	NOUN
ftr-313	738	53	unless	unless	SCONJ
ftr-313	738	54	from	from	ADP
ftr-313	738	55	a	a	DET
ftr-313	738	56	permanent	permanent	ADJ
ftr-313	738	57	establishment	establishment	NOUN
ftr-313	738	58	in	in	ADP
ftr-313	738	59	the	the	DET
ftr-313	738	60	source	source	NOUN
ftr-313	738	61	country	country	NOUN
ftr-313	738	62	)	)	PUNCT
ftr-313	738	63	.	.	PUNCT
ftr-313	739	1	144	144	NUM
ftr-313	739	2	.	.	PUNCT
ftr-313	739	3	i.r.c	i.r.c	NOUN
ftr-313	739	4	.	.	PUNCT
ftr-313	740	1	§	§	PROPN
ftr-313	740	2	§	§	PROPN
ftr-313	740	3	871	871	NUM
ftr-313	740	4	and	and	CCONJ
ftr-313	740	5	881	881	NUM
ftr-313	740	6	(	(	PUNCT
ftr-313	740	7	providing	provide	VERB
ftr-313	740	8	a	a	DET
ftr-313	740	9	withholding	withholding	NOUN
ftr-313	740	10	tax	tax	NOUN
ftr-313	740	11	on	on	ADP
ftr-313	740	12	periodic	periodic	ADJ
ftr-313	740	13	income	income	NOUN
ftr-313	740	14	on	on	ADP
ftr-313	740	15	non	non	ADJ
ftr-313	740	16	-	-	ADJ
ftr-313	740	17	resident	resident	ADJ
ftr-313	740	18	individuals	individual	NOUN
ftr-313	740	19	and	and	CCONJ
ftr-313	740	20	corporations	corporation	NOUN
ftr-313	740	21	respectively	respectively	ADV
ftr-313	740	22	)	)	PUNCT
ftr-313	740	23	are	be	AUX
ftr-313	740	24	representative	representative	ADJ
ftr-313	740	25	of	of	ADP
ftr-313	740	26	withholding	withhold	VERB
ftr-313	740	27	at	at	ADP
ftr-313	740	28	the	the	DET
ftr-313	740	29	source	source	NOUN
ftr-313	740	30	.	.	PUNCT
ftr-313	741	1	145	145	NUM
ftr-313	741	2	.	.	PUNCT
ftr-313	742	1	see	see	VERB
ftr-313	742	2	germany	germany	PROPN
ftr-313	742	3	-	-	PUNCT
ftr-313	742	4	us	us	PROPN
ftr-313	742	5	double	double	ADJ
ftr-313	742	6	tax	tax	NOUN
ftr-313	742	7	treaty	treaty	NOUN
ftr-313	742	8	,	,	PUNCT
ftr-313	742	9	supra	supra	PROPN
ftr-313	742	10	note	note	VERB
ftr-313	742	11	122	122	NUM
ftr-313	742	12	,	,	PUNCT
ftr-313	742	13	article	article	NOUN
ftr-313	742	14	10	10	NUM
ftr-313	742	15	(	(	PUNCT
ftr-313	742	16	reducing	reduce	VERB
ftr-313	742	17	the	the	DET
ftr-313	742	18	withholding	withholding	NOUN
ftr-313	742	19	rate	rate	NOUN
ftr-313	742	20	on	on	ADP
ftr-313	742	21	dividends	dividend	NOUN
ftr-313	742	22	from	from	ADP
ftr-313	742	23	thirty	thirty	NUM
ftr-313	742	24	percent	percent	NOUN
ftr-313	742	25	(	(	PUNCT
ftr-313	742	26	i.r.c	i.r.c	NOUN
ftr-313	742	27	.	.	PUNCT
ftr-313	743	1	§	§	PROPN
ftr-313	743	2	871	871	NUM
ftr-313	743	3	)	)	PUNCT
ftr-313	743	4	to	to	ADP
ftr-313	743	5	five	five	NUM
ftr-313	743	6	or	or	CCONJ
ftr-313	743	7	fifteen	fifteen	NUM
ftr-313	743	8	percent	percent	NOUN
ftr-313	743	9	)	)	PUNCT
ftr-313	743	10	,	,	PUNCT
ftr-313	743	11	articles	article	NOUN
ftr-313	743	12	11	11	NUM
ftr-313	743	13	and	and	CCONJ
ftr-313	743	14	12	12	NUM
ftr-313	743	15	(	(	PUNCT
ftr-313	743	16	empowering	empower	VERB
ftr-313	743	17	only	only	ADV
ftr-313	743	18	the	the	DET
ftr-313	743	19	country	country	NOUN
ftr-313	743	20	of	of	ADP
ftr-313	743	21	residence	residence	NOUN
ftr-313	743	22	to	to	PART
ftr-313	743	23	tax	tax	NOUN
ftr-313	743	24	interest	interest	NOUN
ftr-313	743	25	and	and	CCONJ
ftr-313	743	26	royalties	royalty	NOUN
ftr-313	743	27	respectively	respectively	ADV
ftr-313	743	28	)	)	PUNCT
ftr-313	743	29	.	.	PUNCT
ftr-313	744	1	146	146	NUM
ftr-313	744	2	.	.	PUNCT
ftr-313	744	3	sweden	sweden	PROPN
ftr-313	744	4	,	,	PUNCT
ftr-313	744	5	for	for	ADP
ftr-313	744	6	example	example	NOUN
ftr-313	744	7	,	,	PUNCT
ftr-313	744	8	see	see	VERB
ftr-313	744	9	income	income	NOUN
ftr-313	744	10	tax	tax	NOUN
ftr-313	744	11	law	law	NOUN
ftr-313	744	12	of	of	ADP
ftr-313	744	13	sweden	sweden	PROPN
ftr-313	744	14	,	,	PUNCT
ftr-313	744	15	supra	supra	PROPN
ftr-313	744	16	note	note	PROPN
ftr-313	744	17	109	109	NUM
ftr-313	744	18	;	;	PUNCT
ftr-313	744	19	see	see	VERB
ftr-313	744	20	also	also	ADV
ftr-313	744	21	part	part	NOUN
ftr-313	744	22	iv.c	iv.c	NOUN
ftr-313	744	23	.	.	PUNCT
ftr-313	744	24	infra	infra	NOUN
ftr-313	744	25	.	.	PUNCT
ftr-313	745	1	147	147	NUM
ftr-313	745	2	.	.	PUNCT
ftr-313	746	1	individuals	individual	NOUN
ftr-313	746	2	resident	resident	VERB
ftr-313	746	3	in	in	ADP
ftr-313	746	4	or	or	CCONJ
ftr-313	746	5	having	have	VERB
ftr-313	746	6	certain	certain	ADJ
ftr-313	746	7	connections	connection	NOUN
ftr-313	746	8	to	to	ADP
ftr-313	746	9	and	and	CCONJ
ftr-313	746	10	previously	previously	ADV
ftr-313	746	11	resident	resident	ADJ
ftr-313	746	12	sweden	sweden	PROPN
ftr-313	746	13	are	be	AUX
ftr-313	746	14	taxable	taxable	ADJ
ftr-313	746	15	on	on	ADP
ftr-313	746	16	their	their	PRON
ftr-313	746	17	income	income	NOUN
ftr-313	746	18	from	from	ADP
ftr-313	746	19	all	all	DET
ftr-313	746	20	sources	source	NOUN
ftr-313	746	21	in	in	ADP
ftr-313	746	22	sweden	sweden	PROPN
ftr-313	746	23	.	.	PUNCT
ftr-313	747	1	income	income	NOUN
ftr-313	747	2	tax	tax	NOUN
ftr-313	747	3	law	law	NOUN
ftr-313	747	4	of	of	ADP
ftr-313	747	5	sweden	sweden	PROPN
ftr-313	747	6	,	,	PUNCT
ftr-313	747	7	supra	supra	PROPN
ftr-313	747	8	note	note	PROPN
ftr-313	747	9	109	109	NUM
ftr-313	747	10	,	,	PUNCT
ftr-313	747	11	3	3	NUM
ftr-313	747	12	.	.	PUNCT
ftr-313	747	13	kap	kap	PROPN
ftr-313	747	14	.	.	PUNCT
ftr-313	748	1	§	§	PROPN
ftr-313	748	2	3	3	NUM
ftr-313	748	3	.	.	PUNCT
ftr-313	748	4	non	non	NOUN
ftr-313	748	5	-	-	NOUN
ftr-313	748	6	residents	resident	NOUN
ftr-313	748	7	,	,	PUNCT
ftr-313	748	8	whether	whether	SCONJ
ftr-313	748	9	or	or	CCONJ
ftr-313	748	10	not	not	PART
ftr-313	748	11	swedish	swedish	ADJ
ftr-313	748	12	citizens	citizen	NOUN
ftr-313	748	13	,	,	PUNCT
ftr-313	748	14	are	be	AUX
ftr-313	748	15	taxable	taxable	ADJ
ftr-313	748	16	only	only	ADV
ftr-313	748	17	on	on	ADP
ftr-313	748	18	income	income	NOUN
ftr-313	748	19	from	from	ADP
ftr-313	748	20	swedish	swedish	ADJ
ftr-313	748	21	sources	source	NOUN
ftr-313	748	22	.	.	PUNCT
ftr-313	749	1	i	i	PRON
ftr-313	749	2	d.	d.	PROPN
ftr-313	749	3	3	3	NUM
ftr-313	749	4	.	.	PUNCT
ftr-313	750	1	kap	kap	PROPN
ftr-313	750	2	.	.	PUNCT
ftr-313	751	1	§	§	PROPN
ftr-313	751	2	18	18	NUM
ftr-313	751	3	.	.	SYM
ftr-313	751	4	148	148	NUM
ftr-313	751	5	.	.	PUNCT
ftr-313	752	1	treas	treas	PROPN
ftr-313	752	2	.	.	PUNCT
ftr-313	753	1	reg	reg	PROPN
ftr-313	753	2	.	.	PUNCT
ftr-313	754	1	§	§	PROPN
ftr-313	754	2	1.1	1.1	NUM
ftr-313	754	3	-	-	SYM
ftr-313	754	4	1(a	1(a	NUM
ftr-313	754	5	)	)	PUNCT
ftr-313	754	6	(	(	PUNCT
ftr-313	754	7	imposing	impose	VERB
ftr-313	754	8	“	"	PUNCT
ftr-313	754	9	an	an	DET
ftr-313	754	10	income	income	NOUN
ftr-313	754	11	tax	tax	NOUN
ftr-313	754	12	on	on	ADP
ftr-313	754	13	the	the	DET
ftr-313	754	14	income	income	NOUN
ftr-313	754	15	of	of	ADP
ftr-313	754	16	every	every	DET
ftr-313	754	17	individual	individual	NOUN
ftr-313	754	18	who	who	PRON
ftr-313	754	19	is	be	AUX
ftr-313	754	20	a	a	DET
ftr-313	754	21	citizen	citizen	NOUN
ftr-313	754	22	or	or	CCONJ
ftr-313	754	23	resident	resident	NOUN
ftr-313	754	24	of	of	ADP
ftr-313	754	25	the	the	DET
ftr-313	754	26	united	united	PROPN
ftr-313	754	27	states	states	PROPN
ftr-313	754	28	.	.	PUNCT
ftr-313	754	29	.	.	PUNCT
ftr-313	754	30	.	.	PUNCT
ftr-313	754	31	”	"	PUNCT
ftr-313	754	32	)	)	PUNCT
ftr-313	754	33	;	;	PUNCT
ftr-313	754	34	i.r.c	i.r.c	NOUN
ftr-313	754	35	.	.	PUNCT
ftr-313	755	1	§	§	PROPN
ftr-313	755	2	61	61	NUM
ftr-313	755	3	(	(	PUNCT
ftr-313	755	4	including	include	VERB
ftr-313	755	5	all	all	DET
ftr-313	755	6	income	income	NOUN
ftr-313	755	7	from	from	ADP
ftr-313	755	8	whatever	whatever	DET
ftr-313	755	9	source	source	NOUN
ftr-313	755	10	derived	derive	VERB
ftr-313	755	11	in	in	ADP
ftr-313	755	12	gross	gross	ADJ
ftr-313	755	13	income	income	NOUN
ftr-313	755	14	)	)	PUNCT
ftr-313	755	15	.	.	PUNCT
ftr-313	756	1	2013	2013	NUM
ftr-313	756	2	]	]	PUNCT
ftr-313	756	3	utopian	utopian	ADJ
ftr-313	756	4	visions	vision	NOUN
ftr-313	756	5	toward	toward	ADP
ftr-313	756	6	a	a	DET
ftr-313	756	7	grand	grand	ADJ
ftr-313	756	8	unified	unified	ADJ
ftr-313	756	9	global	global	ADJ
ftr-313	756	10	income	income	NOUN
ftr-313	756	11	tax	tax	NOUN
ftr-313	756	12	397	397	NUM
ftr-313	756	13	investment	investment	NOUN
ftr-313	756	14	income	income	NOUN
ftr-313	756	15	in	in	ADP
ftr-313	756	16	the	the	DET
ftr-313	756	17	case	case	NOUN
ftr-313	756	18	of	of	ADP
ftr-313	756	19	an	an	DET
ftr-313	756	20	enterprise	enterprise	NOUN
ftr-313	756	21	derives	derive	VERB
ftr-313	756	22	from	from	ADP
ftr-313	756	23	the	the	DET
ftr-313	756	24	investment	investment	NOUN
ftr-313	756	25	of	of	ADP
ftr-313	756	26	retained	retain	VERB
ftr-313	756	27	revenue	revenue	NOUN
ftr-313	756	28	.	.	PUNCT
ftr-313	757	1	apportioning	apportion	VERB
ftr-313	757	2	the	the	DET
ftr-313	757	3	investment	investment	NOUN
ftr-313	757	4	income	income	NOUN
ftr-313	757	5	in	in	ADP
ftr-313	757	6	the	the	DET
ftr-313	757	7	same	same	ADJ
ftr-313	757	8	manner	manner	NOUN
ftr-313	757	9	as	as	ADP
ftr-313	757	10	the	the	DET
ftr-313	757	11	active	active	ADJ
ftr-313	757	12	income	income	NOUN
ftr-313	757	13	of	of	ADP
ftr-313	757	14	the	the	DET
ftr-313	757	15	enterprise	enterprise	NOUN
ftr-313	757	16	approximates	approximate	NOUN
ftr-313	757	17	attributing	attribute	VERB
ftr-313	757	18	the	the	DET
ftr-313	757	19	investment	investment	NOUN
ftr-313	757	20	income	income	NOUN
ftr-313	757	21	to	to	ADP
ftr-313	757	22	the	the	DET
ftr-313	757	23	source	source	NOUN
ftr-313	757	24	of	of	ADP
ftr-313	757	25	the	the	DET
ftr-313	757	26	funds	fund	NOUN
ftr-313	757	27	for	for	ADP
ftr-313	757	28	investment	investment	NOUN
ftr-313	757	29	.	.	PUNCT
ftr-313	758	1	investment	investment	NOUN
ftr-313	758	2	income	income	NOUN
ftr-313	758	3	for	for	ADP
ftr-313	758	4	individuals	individual	NOUN
ftr-313	758	5	might	might	AUX
ftr-313	758	6	similarly	similarly	ADV
ftr-313	758	7	follow	follow	VERB
ftr-313	758	8	the	the	DET
ftr-313	758	9	allocation	allocation	NOUN
ftr-313	758	10	of	of	ADP
ftr-313	758	11	the	the	DET
ftr-313	758	12	individual	individual	NOUN
ftr-313	758	13	’s	’s	PART
ftr-313	758	14	personal	personal	PROPN
ftr-313	758	15	service	service	NOUN
ftr-313	758	16	income	income	NOUN
ftr-313	758	17	as	as	ADP
ftr-313	758	18	the	the	DET
ftr-313	758	19	source	source	NOUN
ftr-313	758	20	of	of	ADP
ftr-313	758	21	funds	fund	NOUN
ftr-313	758	22	for	for	SCONJ
ftr-313	758	23	the	the	DET
ftr-313	758	24	individual	individual	NOUN
ftr-313	758	25	to	to	PART
ftr-313	758	26	invest	invest	VERB
ftr-313	758	27	.	.	PUNCT
ftr-313	759	1	such	such	DET
ftr-313	759	2	a	a	DET
ftr-313	759	3	rule	rule	NOUN
ftr-313	759	4	is	be	AUX
ftr-313	759	5	far	far	ADV
ftr-313	759	6	less	less	ADV
ftr-313	759	7	compelling	compelling	ADJ
ftr-313	759	8	for	for	ADP
ftr-313	759	9	individuals	individual	NOUN
ftr-313	759	10	than	than	SCONJ
ftr-313	759	11	it	it	PRON
ftr-313	759	12	is	be	AUX
ftr-313	759	13	for	for	ADP
ftr-313	759	14	enterprises	enterprise	NOUN
ftr-313	759	15	.	.	PUNCT
ftr-313	760	1	after	after	ADP
ftr-313	760	2	retirement	retirement	NOUN
ftr-313	760	3	,	,	PUNCT
ftr-313	760	4	for	for	ADP
ftr-313	760	5	example	example	NOUN
ftr-313	760	6	,	,	PUNCT
ftr-313	760	7	the	the	DET
ftr-313	760	8	individual	individual	NOUN
ftr-313	760	9	will	will	AUX
ftr-313	760	10	no	no	ADV
ftr-313	760	11	longer	long	ADV
ftr-313	760	12	have	have	VERB
ftr-313	760	13	service	service	NOUN
ftr-313	760	14	income	income	NOUN
ftr-313	760	15	to	to	PART
ftr-313	760	16	follow	follow	VERB
ftr-313	760	17	,	,	PUNCT
ftr-313	760	18	although	although	SCONJ
ftr-313	760	19	the	the	DET
ftr-313	760	20	formula	formula	NOUN
ftr-313	760	21	might	might	AUX
ftr-313	760	22	take	take	VERB
ftr-313	760	23	the	the	DET
ftr-313	760	24	individual	individual	NOUN
ftr-313	760	25	’s	’s	PART
ftr-313	760	26	lifelong	lifelong	ADJ
ftr-313	760	27	work	work	NOUN
ftr-313	760	28	record	record	NOUN
ftr-313	760	29	or	or	CCONJ
ftr-313	760	30	,	,	PUNCT
ftr-313	760	31	in	in	ADP
ftr-313	760	32	order	order	NOUN
ftr-313	760	33	to	to	PART
ftr-313	760	34	simplify	simplify	VERB
ftr-313	760	35	the	the	DET
ftr-313	760	36	process	process	NOUN
ftr-313	760	37	,	,	PUNCT
ftr-313	760	38	an	an	DET
ftr-313	760	39	average	average	NOUN
ftr-313	760	40	of	of	ADP
ftr-313	760	41	some	some	DET
ftr-313	760	42	number	number	NOUN
ftr-313	760	43	of	of	ADP
ftr-313	760	44	years	year	NOUN
ftr-313	760	45	of	of	ADP
ftr-313	760	46	the	the	DET
ftr-313	760	47	individual	individual	NOUN
ftr-313	760	48	’s	’s	PART
ftr-313	760	49	work	work	NOUN
ftr-313	760	50	record	record	NOUN
ftr-313	760	51	into	into	ADP
ftr-313	760	52	account	account	NOUN
ftr-313	760	53	and	and	CCONJ
ftr-313	760	54	allocate	allocate	VERB
ftr-313	760	55	investment	investment	NOUN
ftr-313	760	56	income	income	NOUN
ftr-313	760	57	according	accord	VERB
ftr-313	760	58	to	to	ADP
ftr-313	760	59	that	that	DET
ftr-313	760	60	determination	determination	NOUN
ftr-313	760	61	.	.	PUNCT
ftr-313	761	1	that	that	DET
ftr-313	761	2	generalization	generalization	NOUN
ftr-313	761	3	,	,	PUNCT
ftr-313	761	4	however	however	ADV
ftr-313	761	5	,	,	PUNCT
ftr-313	761	6	fails	fail	VERB
ftr-313	761	7	to	to	PART
ftr-313	761	8	account	account	VERB
ftr-313	761	9	for	for	ADP
ftr-313	761	10	the	the	DET
ftr-313	761	11	wealth	wealth	NOUN
ftr-313	761	12	many	many	ADJ
ftr-313	761	13	individuals	individual	NOUN
ftr-313	761	14	inherit	inherit	VERB
ftr-313	761	15	or	or	CCONJ
ftr-313	761	16	receive	receive	VERB
ftr-313	761	17	as	as	ADP
ftr-313	761	18	gifts	gift	NOUN
ftr-313	761	19	.	.	PUNCT
ftr-313	762	1	to	to	PART
ftr-313	762	2	be	be	AUX
ftr-313	762	3	consistent	consistent	ADJ
ftr-313	762	4	with	with	ADP
ftr-313	762	5	the	the	DET
ftr-313	762	6	production	production	NOUN
ftr-313	762	7	rule	rule	NOUN
ftr-313	762	8	for	for	ADP
ftr-313	762	9	the	the	DET
ftr-313	762	10	investment	investment	NOUN
ftr-313	762	11	income	income	NOUN
ftr-313	762	12	from	from	ADP
ftr-313	762	13	that	that	DET
ftr-313	762	14	wealth	wealth	NOUN
ftr-313	762	15	,	,	PUNCT
ftr-313	762	16	one	one	PRON
ftr-313	762	17	must	must	AUX
ftr-313	762	18	look	look	VERB
ftr-313	762	19	to	to	ADP
ftr-313	762	20	the	the	DET
ftr-313	762	21	donor	donor	NOUN
ftr-313	762	22	’s	’s	PART
ftr-313	762	23	work	work	NOUN
ftr-313	762	24	history	history	NOUN
ftr-313	762	25	rather	rather	ADV
ftr-313	762	26	than	than	ADP
ftr-313	762	27	the	the	DET
ftr-313	762	28	donee	donee	NOUN
ftr-313	762	29	’s	’	VERB
ftr-313	762	30	whose	whose	DET
ftr-313	762	31	taxes	taxis	NOUN
ftr-313	762	32	are	be	AUX
ftr-313	762	33	at	at	ADP
ftr-313	762	34	issue	issue	NOUN
ftr-313	762	35	.	.	PUNCT
ftr-313	763	1	that	that	PRON
ftr-313	763	2	might	might	AUX
ftr-313	763	3	prove	prove	VERB
ftr-313	763	4	a	a	DET
ftr-313	763	5	formidable	formidable	ADJ
ftr-313	763	6	task	task	NOUN
ftr-313	763	7	over	over	ADP
ftr-313	763	8	several	several	ADJ
ftr-313	763	9	generations	generation	NOUN
ftr-313	763	10	of	of	ADP
ftr-313	763	11	gifts	gift	NOUN
ftr-313	763	12	.	.	PUNCT
ftr-313	764	1	principal	principal	ADJ
ftr-313	764	2	residence	residence	NOUN
ftr-313	764	3	-	-	PUNCT
ftr-313	764	4	based	base	VERB
ftr-313	764	5	allocation	allocation	NOUN
ftr-313	764	6	,	,	PUNCT
ftr-313	764	7	subject	subject	ADJ
ftr-313	764	8	to	to	ADP
ftr-313	764	9	a	a	DET
ftr-313	764	10	few	few	ADJ
ftr-313	764	11	special	special	ADJ
ftr-313	764	12	rules	rule	NOUN
ftr-313	764	13	for	for	ADP
ftr-313	764	14	investments	investment	NOUN
ftr-313	764	15	in	in	ADP
ftr-313	764	16	tangible	tangible	ADJ
ftr-313	764	17	productive	productive	NOUN
ftr-313	764	18	property149	property149	NOUN
ftr-313	764	19	having	have	VERB
ftr-313	764	20	a	a	DET
ftr-313	764	21	direct	direct	ADJ
ftr-313	764	22	geographical	geographical	ADJ
ftr-313	764	23	link	link	NOUN
ftr-313	764	24	to	to	ADP
ftr-313	764	25	a	a	DET
ftr-313	764	26	specific	specific	ADJ
ftr-313	764	27	country	country	NOUN
ftr-313	764	28	,	,	PUNCT
ftr-313	764	29	including	include	VERB
ftr-313	764	30	rental	rental	ADJ
ftr-313	764	31	personal	personal	ADJ
ftr-313	764	32	and	and	CCONJ
ftr-313	764	33	real	real	ADJ
ftr-313	764	34	property	property	NOUN
ftr-313	764	35	,	,	PUNCT
ftr-313	764	36	natural	natural	ADJ
ftr-313	764	37	resource	resource	NOUN
ftr-313	764	38	production	production	NOUN
ftr-313	764	39	,	,	PUNCT
ftr-313	764	40	farming	farming	NOUN
ftr-313	764	41	properties	property	NOUN
ftr-313	764	42	,	,	PUNCT
ftr-313	764	43	might	might	AUX
ftr-313	764	44	work	work	VERB
ftr-313	764	45	more	more	ADV
ftr-313	764	46	smoothly	smoothly	ADV
ftr-313	764	47	than	than	ADP
ftr-313	764	48	allocation	allocation	NOUN
ftr-313	764	49	following	follow	VERB
ftr-313	764	50	service	service	NOUN
ftr-313	764	51	income	income	NOUN
ftr-313	764	52	.	.	PUNCT
ftr-313	765	1	it	it	PRON
ftr-313	765	2	is	be	AUX
ftr-313	765	3	a	a	DET
ftr-313	765	4	less	less	ADV
ftr-313	765	5	appealing	appealing	ADJ
ftr-313	765	6	rule	rule	NOUN
ftr-313	765	7	when	when	SCONJ
ftr-313	765	8	an	an	DET
ftr-313	765	9	individual	individual	ADJ
ftr-313	765	10	lives	live	VERB
ftr-313	765	11	in	in	ADP
ftr-313	765	12	one	one	NUM
ftr-313	765	13	country	country	NOUN
ftr-313	765	14	but	but	CCONJ
ftr-313	765	15	works	work	VERB
ftr-313	765	16	in	in	ADP
ftr-313	765	17	a	a	DET
ftr-313	765	18	neighboring	neighboring	NOUN
ftr-313	765	19	country	country	NOUN
ftr-313	765	20	,	,	PUNCT
ftr-313	765	21	or	or	CCONJ
ftr-313	765	22	when	when	SCONJ
ftr-313	765	23	an	an	DET
ftr-313	765	24	individual	individual	ADJ
ftr-313	765	25	stops	stop	VERB
ftr-313	765	26	working	work	VERB
ftr-313	765	27	and	and	CCONJ
ftr-313	765	28	moves	move	NOUN
ftr-313	765	29	to	to	ADP
ftr-313	765	30	another	another	DET
ftr-313	765	31	country	country	NOUN
ftr-313	765	32	from	from	ADP
ftr-313	765	33	that	that	PRON
ftr-313	765	34	in	in	ADP
ftr-313	765	35	which	which	PRON
ftr-313	765	36	she	she	PRON
ftr-313	765	37	worked	work	VERB
ftr-313	765	38	thereby	thereby	ADV
ftr-313	765	39	depriving	deprive	VERB
ftr-313	765	40	the	the	DET
ftr-313	765	41	country	country	NOUN
ftr-313	765	42	in	in	ADP
ftr-313	765	43	which	which	PRON
ftr-313	765	44	she	she	PRON
ftr-313	765	45	earned	earn	VERB
ftr-313	765	46	her	her	PRON
ftr-313	765	47	wealth	wealth	NOUN
ftr-313	765	48	of	of	ADP
ftr-313	765	49	the	the	DET
ftr-313	765	50	tax	tax	NOUN
ftr-313	765	51	on	on	ADP
ftr-313	765	52	the	the	DET
ftr-313	765	53	income	income	NOUN
ftr-313	765	54	from	from	ADP
ftr-313	765	55	the	the	DET
ftr-313	765	56	investment	investment	NOUN
ftr-313	765	57	of	of	ADP
ftr-313	765	58	that	that	PRON
ftr-313	765	59	earned	earn	VERB
ftr-313	765	60	wealth	wealth	NOUN
ftr-313	765	61	.	.	PUNCT
ftr-313	766	1	in	in	ADP
ftr-313	766	2	the	the	DET
ftr-313	766	3	latter	latter	ADJ
ftr-313	766	4	case	case	NOUN
ftr-313	766	5	,	,	PUNCT
ftr-313	766	6	investment	investment	NOUN
ftr-313	766	7	income	income	NOUN
ftr-313	766	8	should	should	AUX
ftr-313	766	9	be	be	AUX
ftr-313	766	10	taxable	taxable	ADJ
ftr-313	766	11	in	in	ADP
ftr-313	766	12	the	the	DET
ftr-313	766	13	jurisdiction	jurisdiction	NOUN
ftr-313	766	14	of	of	ADP
ftr-313	766	15	residence	residence	NOUN
ftr-313	766	16	but	but	CCONJ
ftr-313	766	17	subject	subject	ADJ
ftr-313	766	18	to	to	ADP
ftr-313	766	19	expatriation	expatriation	NOUN
ftr-313	766	20	limitations.150	limitations.150	NOUN
ftr-313	766	21	in	in	ADP
ftr-313	766	22	the	the	DET
ftr-313	766	23	former	former	ADJ
ftr-313	766	24	instance	instance	NOUN
ftr-313	766	25	,	,	PUNCT
ftr-313	766	26	even	even	ADV
ftr-313	766	27	though	though	SCONJ
ftr-313	766	28	a	a	DET
ftr-313	766	29	portion	portion	NOUN
ftr-313	766	30	or	or	CCONJ
ftr-313	766	31	all	all	DET
ftr-313	766	32	the	the	DET
ftr-313	766	33	investment	investment	NOUN
ftr-313	766	34	income	income	NOUN
ftr-313	766	35	results	result	NOUN
ftr-313	766	36	from	from	ADP
ftr-313	766	37	investment	investment	NOUN
ftr-313	766	38	of	of	ADP
ftr-313	766	39	the	the	DET
ftr-313	766	40	income	income	NOUN
ftr-313	766	41	from	from	ADP
ftr-313	766	42	the	the	DET
ftr-313	766	43	individual	individual	NOUN
ftr-313	766	44	’s	’s	PART
ftr-313	766	45	services	service	NOUN
ftr-313	766	46	in	in	ADP
ftr-313	766	47	another	another	DET
ftr-313	766	48	jurisdiction	jurisdiction	NOUN
ftr-313	766	49	,	,	PUNCT
ftr-313	766	50	simplicity	simplicity	NOUN
ftr-313	766	51	and	and	CCONJ
ftr-313	766	52	adherence	adherence	NOUN
ftr-313	766	53	to	to	ADP
ftr-313	766	54	existing	exist	VERB
ftr-313	766	55	prevailing	prevail	VERB
ftr-313	766	56	rules	rule	NOUN
ftr-313	766	57	should	should	AUX
ftr-313	766	58	take	take	VERB
ftr-313	766	59	precedence	precedence	NOUN
ftr-313	766	60	.	.	PUNCT
ftr-313	767	1	in	in	ADP
ftr-313	767	2	any	any	DET
ftr-313	767	3	event	event	NOUN
ftr-313	767	4	,	,	PUNCT
ftr-313	767	5	if	if	SCONJ
ftr-313	767	6	the	the	DET
ftr-313	767	7	trend	trend	NOUN
ftr-313	767	8	of	of	ADP
ftr-313	767	9	preferential	preferential	ADJ
ftr-313	767	10	rates	rate	NOUN
ftr-313	767	11	of	of	ADP
ftr-313	767	12	tax	tax	NOUN
ftr-313	767	13	on	on	ADP
ftr-313	767	14	capital	capital	NOUN
ftr-313	767	15	income	income	NOUN
ftr-313	767	16	continues	continue	VERB
ftr-313	767	17	,	,	PUNCT
ftr-313	767	18	taxing	tax	VERB
ftr-313	767	19	investment	investment	NOUN
ftr-313	767	20	income	income	NOUN
ftr-313	767	21	that	that	PRON
ftr-313	767	22	is	be	AUX
ftr-313	767	23	not	not	PART
ftr-313	767	24	part	part	NOUN
ftr-313	767	25	of	of	ADP
ftr-313	767	26	a	a	DET
ftr-313	767	27	trade	trade	NOUN
ftr-313	767	28	or	or	CCONJ
ftr-313	767	29	business	business	NOUN
ftr-313	767	30	but	but	CCONJ
ftr-313	767	31	primarily	primarily	ADV
ftr-313	767	32	capital	capital	NOUN
ftr-313	767	33	income	income	NOUN
ftr-313	767	34	may	may	AUX
ftr-313	767	35	represent	represent	VERB
ftr-313	767	36	a	a	DET
ftr-313	767	37	smaller	small	ADJ
ftr-313	767	38	loss	loss	NOUN
ftr-313	767	39	of	of	ADP
ftr-313	767	40	revenue	revenue	NOUN
ftr-313	767	41	than	than	ADP
ftr-313	767	42	loss	loss	NOUN
ftr-313	767	43	of	of	ADP
ftr-313	767	44	the	the	DET
ftr-313	767	45	tax	tax	NOUN
ftr-313	767	46	on	on	ADP
ftr-313	767	47	income	income	NOUN
ftr-313	767	48	from	from	ADP
ftr-313	767	49	personal	personal	ADJ
ftr-313	767	50	services	service	NOUN
ftr-313	767	51	.	.	PUNCT
ftr-313	768	1	b.	b.	PROPN
ftr-313	768	2	enterprise	enterprise	PROPN
ftr-313	768	3	and	and	CCONJ
ftr-313	768	4	related	relate	VERB
ftr-313	768	5	taxpayer	taxpayer	NOUN
ftr-313	768	6	definitions	definition	NOUN
ftr-313	768	7	most	most	ADJ
ftr-313	768	8	income	income	NOUN
ftr-313	768	9	tax	tax	NOUN
ftr-313	768	10	systems	system	NOUN
ftr-313	768	11	examine	examine	VERB
ftr-313	768	12	transactions	transaction	NOUN
ftr-313	768	13	between	between	ADP
ftr-313	768	14	related	related	ADJ
ftr-313	768	15	taxpayers	taxpayer	NOUN
ftr-313	768	16	under	under	ADP
ftr-313	768	17	various	various	ADJ
ftr-313	768	18	arm’s	arm’s	NUM
ftr-313	768	19	-	-	PUNCT
ftr-313	768	20	length	length	NOUN
ftr-313	768	21	-	-	PUNCT
ftr-313	768	22	pricing	pricing	NOUN
ftr-313	768	23	standards	standard	NOUN
ftr-313	768	24	.	.	PUNCT
ftr-313	769	1	rules	rule	NOUN
ftr-313	769	2	that	that	PRON
ftr-313	769	3	permit	permit	VERB
ftr-313	769	4	the	the	DET
ftr-313	769	5	149	149	NUM
ftr-313	769	6	.	.	PUNCT
ftr-313	770	1	in	in	ADP
ftr-313	770	2	many	many	ADJ
ftr-313	770	3	instances	instance	NOUN
ftr-313	770	4	,	,	PUNCT
ftr-313	770	5	the	the	DET
ftr-313	770	6	u.s	u.s	PROPN
ftr-313	770	7	.	.	PROPN
ftr-313	770	8	tax	tax	NOUN
ftr-313	770	9	law	law	NOUN
ftr-313	770	10	might	might	AUX
ftr-313	770	11	view	view	VERB
ftr-313	770	12	such	such	ADJ
ftr-313	770	13	investments	investment	NOUN
ftr-313	770	14	as	as	ADP
ftr-313	770	15	income	income	NOUN
ftr-313	770	16	from	from	ADP
ftr-313	770	17	the	the	DET
ftr-313	770	18	conduct	conduct	NOUN
ftr-313	770	19	of	of	ADP
ftr-313	770	20	a	a	DET
ftr-313	770	21	trade	trade	NOUN
ftr-313	770	22	or	or	CCONJ
ftr-313	770	23	business	business	NOUN
ftr-313	770	24	as	as	SCONJ
ftr-313	770	25	opposed	oppose	VERB
ftr-313	770	26	to	to	ADP
ftr-313	770	27	investment	investment	NOUN
ftr-313	770	28	income	income	NOUN
ftr-313	770	29	.	.	PUNCT
ftr-313	771	1	150	150	NUM
ftr-313	771	2	.	.	PUNCT
ftr-313	771	3	see	see	VERB
ftr-313	771	4	part	part	NOUN
ftr-313	771	5	iv.c	iv.c	VERB
ftr-313	771	6	.	.	PUNCT
ftr-313	772	1	infra	infra	NOUN
ftr-313	772	2	.	.	PUNCT
ftr-313	773	1	398	398	NUM
ftr-313	773	2	florida	florida	PROPN
ftr-313	773	3	tax	tax	NOUN
ftr-313	773	4	review	review	NOUN
ftr-313	773	5	[	[	X
ftr-313	773	6	vol	vol	NOUN
ftr-313	773	7	.	.	PUNCT
ftr-313	774	1	14:9	14:9	NUM
ftr-313	774	2	tax	tax	NOUN
ftr-313	774	3	collector	collector	NOUN
ftr-313	774	4	to	to	PART
ftr-313	774	5	adjust	adjust	VERB
ftr-313	774	6	the	the	DET
ftr-313	774	7	price	price	NOUN
ftr-313	774	8	for	for	ADP
ftr-313	774	9	tax	tax	NOUN
ftr-313	774	10	purposes	purpose	NOUN
ftr-313	774	11	between	between	ADP
ftr-313	774	12	such	such	ADJ
ftr-313	774	13	taxpayers	taxpayer	NOUN
ftr-313	774	14	to	to	ADP
ftr-313	774	15	an	an	DET
ftr-313	774	16	appropriate	appropriate	ADJ
ftr-313	774	17	arm’s	arm’s	NUM
ftr-313	774	18	-	-	PUNCT
ftr-313	774	19	length	length	NOUN
ftr-313	774	20	price151	price151	PROPN
ftr-313	774	21	without	without	ADP
ftr-313	774	22	regard	regard	NOUN
ftr-313	774	23	to	to	ADP
ftr-313	774	24	actual	actual	ADJ
ftr-313	774	25	payment	payment	NOUN
ftr-313	774	26	amounts152	amounts152	PROPN
ftr-313	774	27	recognize	recognize	VERB
ftr-313	774	28	that	that	SCONJ
ftr-313	774	29	taxpayers	taxpayer	NOUN
ftr-313	774	30	may	may	AUX
ftr-313	774	31	not	not	PART
ftr-313	774	32	set	set	VERB
ftr-313	774	33	their	their	PRON
ftr-313	774	34	prices	price	NOUN
ftr-313	774	35	at	at	ADP
ftr-313	774	36	arm	arm	NOUN
ftr-313	774	37	’s	’s	PART
ftr-313	774	38	length	length	NOUN
ftr-313	774	39	because	because	SCONJ
ftr-313	774	40	of	of	ADP
ftr-313	774	41	their	their	PRON
ftr-313	774	42	close	close	ADJ
ftr-313	774	43	relationship	relationship	NOUN
ftr-313	774	44	.	.	PUNCT
ftr-313	775	1	even	even	ADV
ftr-313	775	2	when	when	SCONJ
ftr-313	775	3	the	the	DET
ftr-313	775	4	price	price	NOUN
ftr-313	775	5	may	may	AUX
ftr-313	775	6	be	be	AUX
ftr-313	775	7	arm	arm	NOUN
ftr-313	775	8	’s	’s	PART
ftr-313	775	9	length	length	NOUN
ftr-313	775	10	,	,	PUNCT
ftr-313	775	11	the	the	DET
ftr-313	775	12	allocation	allocation	NOUN
ftr-313	775	13	of	of	ADP
ftr-313	775	14	asset	asset	NOUN
ftr-313	775	15	ownership	ownership	NOUN
ftr-313	775	16	among	among	ADP
ftr-313	775	17	members	member	NOUN
ftr-313	775	18	of	of	ADP
ftr-313	775	19	a	a	DET
ftr-313	775	20	taxpayer	taxpayer	NOUN
ftr-313	775	21	’s	’s	PART
ftr-313	775	22	interest	interest	NOUN
ftr-313	775	23	group	group	NOUN
ftr-313	775	24	may	may	AUX
ftr-313	775	25	shift	shift	VERB
ftr-313	775	26	income	income	NOUN
ftr-313	775	27	from	from	ADP
ftr-313	775	28	that	that	DET
ftr-313	775	29	asset	asset	NOUN
ftr-313	775	30	to	to	ADP
ftr-313	775	31	low	low	ADJ
ftr-313	775	32	tax	tax	NOUN
ftr-313	775	33	jurisdictions	jurisdiction	NOUN
ftr-313	775	34	artificially	artificially	ADV
ftr-313	775	35	.	.	PUNCT
ftr-313	776	1	chief	chief	NOUN
ftr-313	776	2	among	among	ADP
ftr-313	776	3	the	the	DET
ftr-313	776	4	assets	asset	NOUN
ftr-313	776	5	that	that	PRON
ftr-313	776	6	taxpayers	taxpayer	NOUN
ftr-313	776	7	have	have	AUX
ftr-313	776	8	used	use	VERB
ftr-313	776	9	within	within	ADP
ftr-313	776	10	a	a	DET
ftr-313	776	11	group	group	NOUN
ftr-313	776	12	to	to	PART
ftr-313	776	13	shift	shift	VERB
ftr-313	776	14	income	income	NOUN
ftr-313	776	15	has	have	AUX
ftr-313	776	16	been	be	AUX
ftr-313	776	17	intangible	intangible	ADJ
ftr-313	776	18	property	property	NOUN
ftr-313	776	19	,	,	PUNCT
ftr-313	776	20	especially	especially	ADV
ftr-313	776	21	intellectual	intellectual	ADJ
ftr-313	776	22	property	property	NOUN
ftr-313	776	23	.	.	PUNCT
ftr-313	777	1	by	by	ADP
ftr-313	777	2	shifting	shift	VERB
ftr-313	777	3	ownership	ownership	NOUN
ftr-313	777	4	to	to	ADP
ftr-313	777	5	a	a	DET
ftr-313	777	6	related	related	ADJ
ftr-313	777	7	entity	entity	NOUN
ftr-313	777	8	in	in	ADP
ftr-313	777	9	a	a	DET
ftr-313	777	10	low	low	ADJ
ftr-313	777	11	-	-	PUNCT
ftr-313	777	12	tax	tax	NOUN
ftr-313	777	13	offshore	offshore	ADJ
ftr-313	777	14	jurisdiction	jurisdiction	NOUN
ftr-313	777	15	,	,	PUNCT
ftr-313	777	16	the	the	DET
ftr-313	777	17	domestic	domestic	ADJ
ftr-313	777	18	taxpayer	taxpayer	NOUN
ftr-313	777	19	that	that	PRON
ftr-313	777	20	may	may	AUX
ftr-313	777	21	own	own	VERB
ftr-313	777	22	the	the	DET
ftr-313	777	23	offshore	offshore	ADJ
ftr-313	777	24	group	group	NOUN
ftr-313	777	25	member	member	NOUN
ftr-313	777	26	defers	defer	VERB
ftr-313	777	27	domestic	domestic	ADJ
ftr-313	777	28	taxes	taxis	NOUN
ftr-313	777	29	until	until	SCONJ
ftr-313	777	30	they	they	PRON
ftr-313	777	31	repatriate	repatriate	VERB
ftr-313	777	32	the	the	DET
ftr-313	777	33	income	income	NOUN
ftr-313	777	34	from	from	ADP
ftr-313	777	35	the	the	DET
ftr-313	777	36	offshore	offshore	ADJ
ftr-313	777	37	group	group	NOUN
ftr-313	777	38	member	member	NOUN
ftr-313	777	39	in	in	ADP
ftr-313	777	40	those	those	DET
ftr-313	777	41	jurisdictions	jurisdiction	NOUN
ftr-313	777	42	that	that	PRON
ftr-313	777	43	tax	tax	VERB
ftr-313	777	44	domestic	domestic	ADJ
ftr-313	777	45	persons	person	NOUN
ftr-313	777	46	on	on	ADP
ftr-313	777	47	their	their	PRON
ftr-313	777	48	worldwide	worldwide	ADJ
ftr-313	777	49	income153	income153	PROPN
ftr-313	777	50	and	and	CCONJ
ftr-313	777	51	may	may	AUX
ftr-313	777	52	eliminate	eliminate	VERB
ftr-313	777	53	domestic	domestic	ADJ
ftr-313	777	54	taxation	taxation	NOUN
ftr-313	777	55	of	of	ADP
ftr-313	777	56	the	the	DET
ftr-313	777	57	income	income	NOUN
ftr-313	777	58	where	where	SCONJ
ftr-313	777	59	the	the	DET
ftr-313	777	60	jurisdiction	jurisdiction	NOUN
ftr-313	777	61	only	only	ADV
ftr-313	777	62	taxes	tax	VERB
ftr-313	777	63	domestic	domestic	ADJ
ftr-313	777	64	persons	person	NOUN
ftr-313	777	65	on	on	ADP
ftr-313	777	66	their	their	PRON
ftr-313	777	67	income	income	NOUN
ftr-313	777	68	from	from	ADP
ftr-313	777	69	domestic	domestic	ADJ
ftr-313	777	70	sources	source	NOUN
ftr-313	777	71	and	and	CCONJ
ftr-313	777	72	not	not	PART
ftr-313	777	73	on	on	ADP
ftr-313	777	74	distributions	distribution	NOUN
ftr-313	777	75	from	from	ADP
ftr-313	777	76	foreign	foreign	ADJ
ftr-313	777	77	group	group	NOUN
ftr-313	777	78	members	member	NOUN
ftr-313	777	79	.	.	PUNCT
ftr-313	778	1	even	even	ADV
ftr-313	778	2	when	when	SCONJ
ftr-313	778	3	pricing	pricing	NOUN
ftr-313	778	4	is	be	AUX
ftr-313	778	5	correct	correct	ADJ
ftr-313	778	6	,	,	PUNCT
ftr-313	778	7	taxpayers	taxpayer	NOUN
ftr-313	778	8	may	may	AUX
ftr-313	778	9	manipulate	manipulate	VERB
ftr-313	778	10	the	the	DET
ftr-313	778	11	timing	timing	NOUN
ftr-313	778	12	of	of	ADP
ftr-313	778	13	income	income	NOUN
ftr-313	778	14	or	or	CCONJ
ftr-313	778	15	loss	loss	NOUN
ftr-313	778	16	under	under	ADP
ftr-313	778	17	a	a	DET
ftr-313	778	18	realization	realization	NOUN
ftr-313	778	19	-	-	PUNCT
ftr-313	778	20	based	base	VERB
ftr-313	778	21	tax	tax	NOUN
ftr-313	778	22	system	system	NOUN
ftr-313	778	23	without	without	ADP
ftr-313	778	24	relinquishing	relinquish	VERB
ftr-313	778	25	interest	interest	NOUN
ftr-313	778	26	group	group	NOUN
ftr-313	778	27	control	control	NOUN
ftr-313	778	28	of	of	ADP
ftr-313	778	29	the	the	DET
ftr-313	778	30	property	property	NOUN
ftr-313	778	31	.	.	PUNCT
ftr-313	779	1	statutory	statutory	ADJ
ftr-313	779	2	rules	rule	NOUN
ftr-313	779	3	in	in	ADP
ftr-313	779	4	the	the	DET
ftr-313	779	5	united	united	PROPN
ftr-313	779	6	states	states	PROPN
ftr-313	779	7	,	,	PUNCT
ftr-313	779	8	for	for	ADP
ftr-313	779	9	example	example	NOUN
ftr-313	779	10	,	,	PUNCT
ftr-313	779	11	deter	deter	VERB
ftr-313	779	12	some	some	DET
ftr-313	779	13	timing	timing	NOUN
ftr-313	779	14	shifts	shift	NOUN
ftr-313	779	15	by	by	ADP
ftr-313	779	16	denying	deny	VERB
ftr-313	779	17	losses	loss	NOUN
ftr-313	779	18	on	on	ADP
ftr-313	779	19	sales	sale	NOUN
ftr-313	779	20	between	between	ADP
ftr-313	779	21	related	relate	VERB
ftr-313	779	22	taxpayers.154	taxpayers.154	NOUN
ftr-313	779	23	under	under	ADP
ftr-313	779	24	the	the	DET
ftr-313	779	25	gugit	gugit	NOUN
ftr-313	779	26	’s	’s	PART
ftr-313	779	27	concept	concept	NOUN
ftr-313	779	28	of	of	ADP
ftr-313	779	29	taxpayer	taxpayer	NOUN
ftr-313	779	30	group	group	NOUN
ftr-313	779	31	,	,	PUNCT
ftr-313	779	32	timing	timing	NOUN
ftr-313	779	33	of	of	ADP
ftr-313	779	34	inclusion	inclusion	NOUN
ftr-313	779	35	and	and	CCONJ
ftr-313	779	36	deduction	deduction	NOUN
ftr-313	779	37	would	would	AUX
ftr-313	779	38	correspond	correspond	VERB
ftr-313	779	39	in	in	ADP
ftr-313	779	40	most	most	ADJ
ftr-313	779	41	instances	instance	NOUN
ftr-313	779	42	with	with	ADP
ftr-313	779	43	the	the	DET
ftr-313	779	44	group	group	NOUN
ftr-313	779	45	’s	’s	PART
ftr-313	779	46	actual	actual	ADJ
ftr-313	779	47	relinquishment	relinquishment	NOUN
ftr-313	779	48	of	of	ADP
ftr-313	779	49	ownership	ownership	NOUN
ftr-313	779	50	or	or	CCONJ
ftr-313	779	51	control	control	NOUN
ftr-313	779	52	of	of	ADP
ftr-313	779	53	the	the	DET
ftr-313	779	54	asset	asset	NOUN
ftr-313	779	55	sold	sell	VERB
ftr-313	779	56	.	.	PUNCT
ftr-313	780	1	essential	essential	ADJ
ftr-313	780	2	to	to	ADP
ftr-313	780	3	limiting	limit	VERB
ftr-313	780	4	taxpayers	taxpayer	NOUN
ftr-313	780	5	’	'	PUNCT
ftr-313	780	6	opportunities	opportunity	NOUN
ftr-313	780	7	to	to	PART
ftr-313	780	8	shift	shift	VERB
ftr-313	780	9	income	income	NOUN
ftr-313	780	10	to	to	PART
ftr-313	780	11	lowtax	lowtax	VERB
ftr-313	780	12	jurisdictions	jurisdiction	NOUN
ftr-313	780	13	under	under	ADP
ftr-313	780	14	the	the	DET
ftr-313	780	15	gugit	gugit	NOUN
ftr-313	780	16	is	be	AUX
ftr-313	780	17	a	a	DET
ftr-313	780	18	robust	robust	ADJ
ftr-313	780	19	mechanism	mechanism	NOUN
ftr-313	780	20	that	that	PRON
ftr-313	780	21	apportions	apportion	VERB
ftr-313	780	22	a	a	DET
ftr-313	780	23	single	single	ADJ
ftr-313	780	24	tax	tax	NOUN
ftr-313	780	25	base	base	NOUN
ftr-313	780	26	among	among	ADP
ftr-313	780	27	taxpayers	taxpayer	NOUN
ftr-313	780	28	that	that	PRON
ftr-313	780	29	act	act	VERB
ftr-313	780	30	or	or	CCONJ
ftr-313	780	31	tend	tend	VERB
ftr-313	780	32	to	to	PART
ftr-313	780	33	act	act	VERB
ftr-313	780	34	in	in	ADP
ftr-313	780	35	concert	concert	NOUN
ftr-313	780	36	.	.	PUNCT
ftr-313	781	1	determining	determine	VERB
ftr-313	781	2	which	which	PRON
ftr-313	781	3	taxpayers	taxpayer	NOUN
ftr-313	781	4	are	be	AUX
ftr-313	781	5	sufficiently	sufficiently	ADV
ftr-313	781	6	closely	closely	ADV
ftr-313	781	7	related	relate	VERB
ftr-313	781	8	to	to	PART
ftr-313	781	9	share	share	VERB
ftr-313	781	10	a	a	DET
ftr-313	781	11	common	common	ADJ
ftr-313	781	12	tax	tax	NOUN
ftr-313	781	13	base	base	NOUN
ftr-313	781	14	informs	inform	VERB
ftr-313	781	15	two	two	NUM
ftr-313	781	16	basic	basic	ADJ
ftr-313	781	17	issues	issue	NOUN
ftr-313	781	18	:	:	PUNCT
ftr-313	781	19	(	(	PUNCT
ftr-313	781	20	i	i	NOUN
ftr-313	781	21	)	)	PUNCT
ftr-313	781	22	income	income	NOUN
ftr-313	781	23	-	-	PUNCT
ftr-313	781	24	splitting	splitting	NOUN
ftr-313	781	25	to	to	PART
ftr-313	781	26	shift	shift	VERB
ftr-313	781	27	income	income	NOUN
ftr-313	781	28	to	to	ADP
ftr-313	781	29	a	a	DET
ftr-313	781	30	taxpayer	taxpayer	NOUN
ftr-313	781	31	subject	subject	NOUN
ftr-313	781	32	to	to	ADP
ftr-313	781	33	a	a	DET
ftr-313	781	34	lower	low	ADJ
ftr-313	781	35	rate	rate	NOUN
ftr-313	781	36	of	of	ADP
ftr-313	781	37	tax	tax	NOUN
ftr-313	781	38	in	in	ADP
ftr-313	781	39	the	the	DET
ftr-313	781	40	same	same	ADJ
ftr-313	781	41	or	or	CCONJ
ftr-313	781	42	another	another	DET
ftr-313	781	43	taxing	tax	VERB
ftr-313	781	44	jurisdiction	jurisdiction	NOUN
ftr-313	781	45	and	and	CCONJ
ftr-313	781	46	(	(	PUNCT
ftr-313	781	47	ii	ii	NOUN
ftr-313	781	48	)	)	PUNCT
ftr-313	781	49	the	the	DET
ftr-313	781	50	privilege	privilege	NOUN
ftr-313	781	51	to	to	PART
ftr-313	781	52	use	use	VERB
ftr-313	781	53	losses	loss	NOUN
ftr-313	781	54	from	from	ADP
ftr-313	781	55	one	one	NUM
ftr-313	781	56	person	person	NOUN
ftr-313	781	57	to	to	PART
ftr-313	781	58	offset	offset	VERB
ftr-313	781	59	another	another	DET
ftr-313	781	60	person	person	NOUN
ftr-313	781	61	’s	’s	PART
ftr-313	781	62	income	income	NOUN
ftr-313	781	63	.	.	PUNCT
ftr-313	782	1	while	while	SCONJ
ftr-313	782	2	these	these	DET
ftr-313	782	3	issues	issue	NOUN
ftr-313	782	4	frequently	frequently	ADV
ftr-313	782	5	manifest	manifest	VERB
ftr-313	782	6	themselves	themselves	PRON
ftr-313	782	7	in	in	ADP
ftr-313	782	8	enterprise	enterprise	NOUN
ftr-313	782	9	groups	group	NOUN
ftr-313	782	10	,	,	PUNCT
ftr-313	782	11	tax	tax	NOUN
ftr-313	782	12	administrators	administrator	NOUN
ftr-313	782	13	have	have	AUX
ftr-313	782	14	struggled	struggle	VERB
ftr-313	782	15	with	with	ADP
ftr-313	782	16	them	they	PRON
ftr-313	782	17	in	in	ADP
ftr-313	782	18	family	family	NOUN
ftr-313	782	19	settings	setting	NOUN
ftr-313	782	20	as	as	ADV
ftr-313	782	21	well	well	ADV
ftr-313	782	22	.	.	PUNCT
ftr-313	783	1	for	for	ADP
ftr-313	783	2	example	example	NOUN
ftr-313	783	3	,	,	PUNCT
ftr-313	783	4	the	the	DET
ftr-313	783	5	united	united	PROPN
ftr-313	783	6	states	states	PROPN
ftr-313	783	7	supreme	supreme	PROPN
ftr-313	783	8	court	court	PROPN
ftr-313	783	9	determined	determine	VERB
ftr-313	783	10	that	that	SCONJ
ftr-313	783	11	one	one	NUM
ftr-313	783	12	spouse	spouse	NOUN
ftr-313	783	13	may	may	AUX
ftr-313	783	14	not	not	PART
ftr-313	783	15	contractually	contractually	ADV
ftr-313	783	16	shift	shift	VERB
ftr-313	783	17	income	income	NOUN
ftr-313	783	18	from	from	ADP
ftr-313	783	19	his	his	PRON
ftr-313	783	20	personal	personal	ADJ
ftr-313	783	21	services	service	NOUN
ftr-313	783	22	to	to	ADP
ftr-313	783	23	the	the	DET
ftr-313	783	24	other	other	ADJ
ftr-313	783	25	spouse	spouse	NOUN
ftr-313	783	26	even	even	ADV
ftr-313	783	27	though	though	SCONJ
ftr-313	783	28	the	the	DET
ftr-313	783	29	binding	bind	VERB
ftr-313	783	30	contractual	contractual	ADJ
ftr-313	783	31	151	151	NUM
ftr-313	783	32	.	.	PUNCT
ftr-313	783	33	i.r.c	i.r.c	NOUN
ftr-313	783	34	.	.	PUNCT
ftr-313	784	1	§	§	PROPN
ftr-313	784	2	482	482	NUM
ftr-313	784	3	,	,	PUNCT
ftr-313	784	4	for	for	ADP
ftr-313	784	5	example	example	NOUN
ftr-313	784	6	(	(	PUNCT
ftr-313	784	7	giving	give	VERB
ftr-313	784	8	the	the	DET
ftr-313	784	9	irs	irs	PROPN
ftr-313	784	10	the	the	DET
ftr-313	784	11	power	power	NOUN
ftr-313	784	12	to	to	PART
ftr-313	784	13	redetermine	redetermine	VERB
ftr-313	784	14	prices	price	NOUN
ftr-313	784	15	in	in	ADP
ftr-313	784	16	transactions	transaction	NOUN
ftr-313	784	17	between	between	ADP
ftr-313	784	18	related	related	ADJ
ftr-313	784	19	taxpayers	taxpayer	NOUN
ftr-313	784	20	)	)	PUNCT
ftr-313	784	21	.	.	PUNCT
ftr-313	785	1	152	152	NUM
ftr-313	785	2	.	.	PUNCT
ftr-313	786	1	the	the	DET
ftr-313	786	2	tax	tax	NOUN
ftr-313	786	3	collector	collector	NOUN
ftr-313	786	4	may	may	AUX
ftr-313	786	5	not	not	PART
ftr-313	786	6	require	require	VERB
ftr-313	786	7	the	the	DET
ftr-313	786	8	taxpayers	taxpayer	NOUN
ftr-313	786	9	to	to	PART
ftr-313	786	10	change	change	VERB
ftr-313	786	11	their	their	PRON
ftr-313	786	12	actual	actual	ADJ
ftr-313	786	13	prices	price	NOUN
ftr-313	786	14	but	but	CCONJ
ftr-313	786	15	may	may	AUX
ftr-313	786	16	require	require	VERB
ftr-313	786	17	taxpayers	taxpayer	NOUN
ftr-313	786	18	to	to	PART
ftr-313	786	19	determine	determine	VERB
ftr-313	786	20	income	income	NOUN
ftr-313	786	21	and	and	CCONJ
ftr-313	786	22	deduction	deduction	NOUN
ftr-313	786	23	based	base	VERB
ftr-313	786	24	upon	upon	SCONJ
ftr-313	786	25	an	an	DET
ftr-313	786	26	adjusted	adjusted	ADJ
ftr-313	786	27	price	price	NOUN
ftr-313	786	28	.	.	PUNCT
ftr-313	787	1	153	153	NUM
ftr-313	787	2	.	.	PUNCT
ftr-313	788	1	the	the	DET
ftr-313	788	2	united	united	PROPN
ftr-313	788	3	states	states	PROPN
ftr-313	788	4	,	,	PUNCT
ftr-313	788	5	for	for	ADP
ftr-313	788	6	example	example	NOUN
ftr-313	788	7	.	.	PUNCT
ftr-313	789	1	see	see	VERB
ftr-313	789	2	treas	treas	PROPN
ftr-313	789	3	.	.	PUNCT
ftr-313	790	1	reg	reg	PROPN
ftr-313	790	2	.	.	PUNCT
ftr-313	791	1	§	§	PROPN
ftr-313	791	2	1.1	1.1	NUM
ftr-313	791	3	-	-	SYM
ftr-313	791	4	1(a	1(a	NUM
ftr-313	791	5	)	)	PUNCT
ftr-313	791	6	(	(	PUNCT
ftr-313	791	7	taxing	tax	VERB
ftr-313	791	8	resident	resident	NOUN
ftr-313	791	9	and	and	CCONJ
ftr-313	791	10	nonresident	nonresident	ADJ
ftr-313	791	11	u.s	u.s	PROPN
ftr-313	791	12	.	.	PROPN
ftr-313	791	13	citizens	citizen	NOUN
ftr-313	791	14	on	on	ADP
ftr-313	791	15	their	their	PRON
ftr-313	791	16	worldwide	worldwide	ADJ
ftr-313	791	17	incomes	income	NOUN
ftr-313	791	18	)	)	PUNCT
ftr-313	791	19	.	.	PUNCT
ftr-313	792	1	154	154	NUM
ftr-313	792	2	.	.	PUNCT
ftr-313	793	1	for	for	ADP
ftr-313	793	2	example	example	NOUN
ftr-313	793	3	,	,	PUNCT
ftr-313	793	4	i.r.c	i.r.c	NOUN
ftr-313	793	5	.	.	PUNCT
ftr-313	794	1	§	§	PROPN
ftr-313	794	2	267	267	NUM
ftr-313	794	3	(	(	PUNCT
ftr-313	794	4	disallowing	disallow	VERB
ftr-313	794	5	the	the	DET
ftr-313	794	6	deduction	deduction	NOUN
ftr-313	794	7	of	of	ADP
ftr-313	794	8	losses	loss	NOUN
ftr-313	794	9	on	on	ADP
ftr-313	794	10	sales	sale	NOUN
ftr-313	794	11	of	of	ADP
ftr-313	794	12	property	property	NOUN
ftr-313	794	13	between	between	ADP
ftr-313	794	14	related	related	ADJ
ftr-313	794	15	taxpayers	taxpayer	NOUN
ftr-313	794	16	)	)	PUNCT
ftr-313	794	17	.	.	PUNCT
ftr-313	795	1	2013	2013	NUM
ftr-313	795	2	]	]	PUNCT
ftr-313	795	3	utopian	utopian	ADJ
ftr-313	795	4	visions	vision	NOUN
ftr-313	795	5	toward	toward	ADP
ftr-313	795	6	a	a	DET
ftr-313	795	7	grand	grand	ADJ
ftr-313	795	8	unified	unified	ADJ
ftr-313	795	9	global	global	ADJ
ftr-313	795	10	income	income	NOUN
ftr-313	795	11	tax	tax	NOUN
ftr-313	795	12	399	399	NUM
ftr-313	795	13	obligation	obligation	NOUN
ftr-313	795	14	arose	arise	VERB
ftr-313	795	15	before	before	SCONJ
ftr-313	795	16	the	the	DET
ftr-313	795	17	taxpayer	taxpayer	NOUN
ftr-313	795	18	performed	perform	VERB
ftr-313	795	19	the	the	DET
ftr-313	795	20	services	service	NOUN
ftr-313	795	21	and	and	CCONJ
ftr-313	795	22	gave	give	VERB
ftr-313	795	23	the	the	DET
ftr-313	795	24	other	other	ADJ
ftr-313	795	25	spouse	spouse	NOUN
ftr-313	795	26	the	the	DET
ftr-313	795	27	legal	legal	ADJ
ftr-313	795	28	right	right	NOUN
ftr-313	795	29	to	to	ADP
ftr-313	795	30	that	that	PRON
ftr-313	795	31	income.155	income.155	ADP
ftr-313	795	32	the	the	DET
ftr-313	795	33	united	united	PROPN
ftr-313	795	34	states	states	PROPN
ftr-313	795	35	ultimately	ultimately	ADV
ftr-313	795	36	resolved	resolve	VERB
ftr-313	795	37	the	the	DET
ftr-313	795	38	marital	marital	ADJ
ftr-313	795	39	unit	unit	NOUN
ftr-313	795	40	issue	issue	NOUN
ftr-313	795	41	by	by	ADP
ftr-313	795	42	permitting	permit	VERB
ftr-313	795	43	spouses	spouse	NOUN
ftr-313	795	44	to	to	PART
ftr-313	795	45	file	file	VERB
ftr-313	795	46	a	a	DET
ftr-313	795	47	joint	joint	ADJ
ftr-313	795	48	return	return	NOUN
ftr-313	795	49	of	of	ADP
ftr-313	795	50	income	income	NOUN
ftr-313	795	51	.	.	PUNCT
ftr-313	796	1	the	the	DET
ftr-313	796	2	issue	issue	NOUN
ftr-313	796	3	inheres	inhere	VERB
ftr-313	796	4	for	for	ADP
ftr-313	796	5	non	non	ADJ
ftr-313	796	6	-	-	ADJ
ftr-313	796	7	marital	marital	ADJ
ftr-313	796	8	relationships	relationship	NOUN
ftr-313	796	9	.	.	PUNCT
ftr-313	797	1	despite	despite	SCONJ
ftr-313	797	2	the	the	DET
ftr-313	797	3	court	court	NOUN
ftr-313	797	4	decisions	decision	NOUN
ftr-313	797	5	barring	bar	VERB
ftr-313	797	6	direct	direct	ADJ
ftr-313	797	7	shifting	shifting	NOUN
ftr-313	797	8	of	of	ADP
ftr-313	797	9	income	income	NOUN
ftr-313	797	10	from	from	ADP
ftr-313	797	11	services	service	NOUN
ftr-313	797	12	,	,	PUNCT
ftr-313	797	13	opportunities	opportunity	NOUN
ftr-313	797	14	to	to	PART
ftr-313	797	15	shift	shift	VERB
ftr-313	797	16	income	income	NOUN
ftr-313	797	17	indirectly	indirectly	ADV
ftr-313	797	18	abide	abide	VERB
ftr-313	797	19	.	.	PUNCT
ftr-313	798	1	a	a	DET
ftr-313	798	2	taxpayer	taxpayer	NOUN
ftr-313	798	3	may	may	AUX
ftr-313	798	4	interpose	interpose	VERB
ftr-313	798	5	an	an	DET
ftr-313	798	6	entity	entity	NOUN
ftr-313	798	7	,	,	PUNCT
ftr-313	798	8	including	include	VERB
ftr-313	798	9	a	a	DET
ftr-313	798	10	tax	tax	NOUN
ftr-313	798	11	transparent	transparent	ADJ
ftr-313	798	12	entity	entity	NOUN
ftr-313	798	13	like	like	ADP
ftr-313	798	14	a	a	DET
ftr-313	798	15	partnership	partnership	NOUN
ftr-313	798	16	,	,	PUNCT
ftr-313	798	17	s	s	PART
ftr-313	798	18	corporation	corporation	NOUN
ftr-313	798	19	,	,	PUNCT
ftr-313	798	20	or	or	CCONJ
ftr-313	798	21	limited	limited	ADJ
ftr-313	798	22	liability	liability	NOUN
ftr-313	798	23	company	company	NOUN
ftr-313	798	24	,	,	PUNCT
ftr-313	798	25	and	and	CCONJ
ftr-313	798	26	perform	perform	VERB
ftr-313	798	27	services	service	NOUN
ftr-313	798	28	on	on	ADP
ftr-313	798	29	behalf	behalf	NOUN
ftr-313	798	30	of	of	ADP
ftr-313	798	31	the	the	DET
ftr-313	798	32	entity	entity	NOUN
ftr-313	798	33	.	.	PUNCT
ftr-313	799	1	the	the	DET
ftr-313	799	2	service	service	NOUN
ftr-313	799	3	provider	provider	NOUN
ftr-313	799	4	effectively	effectively	ADV
ftr-313	799	5	shifts	shift	NOUN
ftr-313	799	6	income	income	VERB
ftr-313	799	7	to	to	ADP
ftr-313	799	8	the	the	DET
ftr-313	799	9	entity	entity	NOUN
ftr-313	799	10	in	in	ADP
ftr-313	799	11	exchange	exchange	NOUN
ftr-313	799	12	for	for	ADP
ftr-313	799	13	a	a	DET
ftr-313	799	14	smaller	small	ADJ
ftr-313	799	15	amount	amount	NOUN
ftr-313	799	16	of	of	ADP
ftr-313	799	17	compensation	compensation	NOUN
ftr-313	799	18	and	and	CCONJ
ftr-313	799	19	shares	share	VERB
ftr-313	799	20	the	the	DET
ftr-313	799	21	income	income	NOUN
ftr-313	799	22	with	with	ADP
ftr-313	799	23	other	other	ADJ
ftr-313	799	24	owners	owner	NOUN
ftr-313	799	25	who	who	PRON
ftr-313	799	26	might	might	AUX
ftr-313	799	27	be	be	AUX
ftr-313	799	28	related	relate	VERB
ftr-313	799	29	to	to	ADP
ftr-313	799	30	the	the	DET
ftr-313	799	31	service	service	NOUN
ftr-313	799	32	provider	provider	NOUN
ftr-313	799	33	.	.	PUNCT
ftr-313	800	1	taxpayers	taxpayer	NOUN
ftr-313	800	2	also	also	ADV
ftr-313	800	3	may	may	AUX
ftr-313	800	4	shift	shift	VERB
ftr-313	800	5	income	income	NOUN
ftr-313	800	6	from	from	ADP
ftr-313	800	7	services	service	NOUN
ftr-313	800	8	by	by	ADP
ftr-313	800	9	transforming	transform	VERB
ftr-313	800	10	their	their	PRON
ftr-313	800	11	services	service	NOUN
ftr-313	800	12	into	into	ADP
ftr-313	800	13	property	property	NOUN
ftr-313	800	14	.	.	PUNCT
ftr-313	801	1	for	for	ADP
ftr-313	801	2	example	example	NOUN
ftr-313	801	3	,	,	PUNCT
ftr-313	801	4	painters	painter	NOUN
ftr-313	801	5	,	,	PUNCT
ftr-313	801	6	composers	composer	NOUN
ftr-313	801	7	,	,	PUNCT
ftr-313	801	8	and	and	CCONJ
ftr-313	801	9	builders	builder	NOUN
ftr-313	801	10	may	may	AUX
ftr-313	801	11	shift	shift	VERB
ftr-313	801	12	income	income	NOUN
ftr-313	801	13	by	by	ADP
ftr-313	801	14	giving	give	VERB
ftr-313	801	15	the	the	DET
ftr-313	801	16	finished	finished	ADJ
ftr-313	801	17	product	product	NOUN
ftr-313	801	18	to	to	ADP
ftr-313	801	19	a	a	DET
ftr-313	801	20	family	family	NOUN
ftr-313	801	21	member	member	NOUN
ftr-313	801	22	who	who	PRON
ftr-313	801	23	sells	sell	VERB
ftr-313	801	24	the	the	DET
ftr-313	801	25	product	product	NOUN
ftr-313	801	26	and	and	CCONJ
ftr-313	801	27	includes	include	VERB
ftr-313	801	28	the	the	DET
ftr-313	801	29	taxable	taxable	ADJ
ftr-313	801	30	income	income	NOUN
ftr-313	801	31	from	from	ADP
ftr-313	801	32	the	the	DET
ftr-313	801	33	sale	sale	NOUN
ftr-313	801	34	.	.	PUNCT
ftr-313	802	1	tax	tax	NOUN
ftr-313	802	2	rules	rule	NOUN
ftr-313	802	3	often	often	ADV
ftr-313	802	4	combat	combat	VERB
ftr-313	802	5	artificial	artificial	ADJ
ftr-313	802	6	shifts	shift	NOUN
ftr-313	802	7	of	of	ADP
ftr-313	802	8	income	income	NOUN
ftr-313	802	9	with	with	ADP
ftr-313	802	10	anti	anti	ADJ
ftr-313	802	11	-	-	ADJ
ftr-313	802	12	avoidance	avoidance	ADJ
ftr-313	802	13	rules	rule	NOUN
ftr-313	802	14	.	.	PUNCT
ftr-313	803	1	in	in	ADP
ftr-313	803	2	the	the	DET
ftr-313	803	3	united	united	PROPN
ftr-313	803	4	states	states	PROPN
ftr-313	803	5	,	,	PUNCT
ftr-313	803	6	several	several	ADJ
ftr-313	803	7	statutes	statute	NOUN
ftr-313	803	8	allow	allow	VERB
ftr-313	803	9	the	the	DET
ftr-313	803	10	irs	irs	PROPN
ftr-313	803	11	to	to	PART
ftr-313	803	12	reallocate	reallocate	VERB
ftr-313	803	13	income	income	NOUN
ftr-313	803	14	among	among	ADP
ftr-313	803	15	related	related	ADJ
ftr-313	803	16	taxpayers	taxpayer	NOUN
ftr-313	803	17	to	to	PART
ftr-313	803	18	prevent	prevent	VERB
ftr-313	803	19	tax	tax	NOUN
ftr-313	803	20	avoidance.156	avoidance.156	PROPN
ftr-313	803	21	income	income	NOUN
ftr-313	803	22	splitting	splitting	NOUN
ftr-313	803	23	includes	include	VERB
ftr-313	803	24	a	a	DET
ftr-313	803	25	wide	wide	ADJ
ftr-313	803	26	range	range	NOUN
ftr-313	803	27	of	of	ADP
ftr-313	803	28	permutations	permutation	NOUN
ftr-313	803	29	.	.	PUNCT
ftr-313	804	1	as	as	SCONJ
ftr-313	804	2	noted	note	VERB
ftr-313	804	3	above,157	above,157	NOUN
ftr-313	804	4	for	for	ADP
ftr-313	804	5	enterprise	enterprise	NOUN
ftr-313	804	6	groups	group	NOUN
ftr-313	804	7	,	,	PUNCT
ftr-313	804	8	the	the	DET
ftr-313	804	9	problem	problem	NOUN
ftr-313	804	10	in	in	ADP
ftr-313	804	11	the	the	DET
ftr-313	804	12	international	international	ADJ
ftr-313	804	13	context	context	NOUN
ftr-313	804	14	takes	take	VERB
ftr-313	804	15	the	the	DET
ftr-313	804	16	form	form	NOUN
ftr-313	804	17	of	of	ADP
ftr-313	804	18	transfer	transfer	NOUN
ftr-313	804	19	pricing158	pricing158	PROPN
ftr-313	804	20	and	and	CCONJ
ftr-313	804	21	placement	placement	NOUN
ftr-313	804	22	of	of	ADP
ftr-313	804	23	ownership	ownership	NOUN
ftr-313	804	24	of	of	ADP
ftr-313	804	25	intangible	intangible	ADJ
ftr-313	804	26	assets	asset	NOUN
ftr-313	804	27	in	in	ADP
ftr-313	804	28	low	low	ADJ
ftr-313	804	29	-	-	PUNCT
ftr-313	804	30	tax	tax	NOUN
ftr-313	804	31	countries	country	NOUN
ftr-313	804	32	.	.	PUNCT
ftr-313	805	1	if	if	SCONJ
ftr-313	805	2	the	the	DET
ftr-313	805	3	related	related	ADJ
ftr-313	805	4	taxpayers	taxpayer	NOUN
ftr-313	805	5	together	together	ADV
ftr-313	805	6	are	be	AUX
ftr-313	805	7	a	a	DET
ftr-313	805	8	single	single	ADJ
ftr-313	805	9	taxpayer	taxpayer	NOUN
ftr-313	805	10	under	under	ADP
ftr-313	805	11	a	a	DET
ftr-313	805	12	gugit	gugit	NOUN
ftr-313	805	13	,	,	PUNCT
ftr-313	805	14	the	the	DET
ftr-313	805	15	gugit	gugit	NOUN
ftr-313	805	16	’s	’s	PART
ftr-313	805	17	formula	formula	NOUN
ftr-313	805	18	for	for	ADP
ftr-313	805	19	distribution	distribution	NOUN
ftr-313	805	20	of	of	ADP
ftr-313	805	21	the	the	DET
ftr-313	805	22	tax	tax	NOUN
ftr-313	805	23	base	base	NOUN
ftr-313	805	24	disregards	disregard	VERB
ftr-313	805	25	transactions	transaction	NOUN
ftr-313	805	26	between	between	ADP
ftr-313	805	27	members	member	NOUN
ftr-313	805	28	of	of	ADP
ftr-313	805	29	the	the	DET
ftr-313	805	30	single	single	ADJ
ftr-313	805	31	taxpayer	taxpayer	NOUN
ftr-313	805	32	group	group	NOUN
ftr-313	805	33	,	,	PUNCT
ftr-313	805	34	so	so	SCONJ
ftr-313	805	35	that	that	SCONJ
ftr-313	805	36	the	the	DET
ftr-313	805	37	transfer	transfer	NOUN
ftr-313	805	38	price	price	NOUN
ftr-313	805	39	would	would	AUX
ftr-313	805	40	be	be	AUX
ftr-313	805	41	of	of	ADP
ftr-313	805	42	no	no	DET
ftr-313	805	43	concern	concern	NOUN
ftr-313	805	44	for	for	ADP
ftr-313	805	45	tax	tax	NOUN
ftr-313	805	46	purposes	purpose	NOUN
ftr-313	805	47	.	.	PUNCT
ftr-313	806	1	a	a	DET
ftr-313	806	2	major	major	ADJ
ftr-313	806	3	source	source	NOUN
ftr-313	806	4	of	of	ADP
ftr-313	806	5	contention	contention	NOUN
ftr-313	806	6	between	between	ADP
ftr-313	806	7	taxpayers	taxpayer	NOUN
ftr-313	806	8	and	and	CCONJ
ftr-313	806	9	their	their	PRON
ftr-313	806	10	national	national	ADJ
ftr-313	806	11	tax	tax	NOUN
ftr-313	806	12	collectors	collector	NOUN
ftr-313	806	13	would	would	AUX
ftr-313	806	14	disappear	disappear	VERB
ftr-313	806	15	with	with	ADP
ftr-313	806	16	transfer	transfer	NOUN
ftr-313	806	17	pricing.159	pricing.159	NOUN
ftr-313	806	18	and	and	CCONJ
ftr-313	806	19	the	the	DET
ftr-313	806	20	gugit	gugit	NOUN
ftr-313	806	21	apportions	apportion	VERB
ftr-313	806	22	the	the	DET
ftr-313	806	23	155	155	NUM
ftr-313	806	24	.	.	PUNCT
ftr-313	807	1	lucas	lucas	PROPN
ftr-313	807	2	v.	v.	PROPN
ftr-313	807	3	earl	earl	PROPN
ftr-313	807	4	,	,	PUNCT
ftr-313	807	5	281	281	NUM
ftr-313	807	6	u.s	u.s	PROPN
ftr-313	807	7	.	.	PROPN
ftr-313	807	8	111	111	NUM
ftr-313	807	9	,	,	PUNCT
ftr-313	807	10	50	50	NUM
ftr-313	807	11	s.	s.	NOUN
ftr-313	807	12	ct	ct	PROPN
ftr-313	807	13	.	.	PUNCT
ftr-313	807	14	241	241	NUM
ftr-313	807	15	(	(	PUNCT
ftr-313	807	16	1930	1930	NUM
ftr-313	807	17	)	)	PUNCT
ftr-313	807	18	(	(	PUNCT
ftr-313	807	19	holding	hold	VERB
ftr-313	807	20	that	that	SCONJ
ftr-313	807	21	a	a	DET
ftr-313	807	22	binding	bind	VERB
ftr-313	807	23	contract	contract	NOUN
ftr-313	807	24	between	between	ADP
ftr-313	807	25	spouses	spouse	NOUN
ftr-313	807	26	under	under	ADP
ftr-313	807	27	which	which	PRON
ftr-313	807	28	the	the	DET
ftr-313	807	29	working	working	NOUN
ftr-313	807	30	spouse	spouse	NOUN
ftr-313	807	31	assigns	assign	VERB
ftr-313	807	32	half	half	DET
ftr-313	807	33	his	his	PRON
ftr-313	807	34	income	income	NOUN
ftr-313	807	35	from	from	ADP
ftr-313	807	36	services	service	NOUN
ftr-313	807	37	to	to	ADP
ftr-313	807	38	the	the	DET
ftr-313	807	39	other	other	ADJ
ftr-313	807	40	spouse	spouse	NOUN
ftr-313	807	41	does	do	AUX
ftr-313	807	42	not	not	PART
ftr-313	807	43	prevent	prevent	VERB
ftr-313	807	44	the	the	DET
ftr-313	807	45	working	working	NOUN
ftr-313	807	46	spouse	spouse	NOUN
ftr-313	807	47	from	from	ADP
ftr-313	807	48	having	have	VERB
ftr-313	807	49	to	to	PART
ftr-313	807	50	include	include	VERB
ftr-313	807	51	the	the	DET
ftr-313	807	52	full	full	ADJ
ftr-313	807	53	amount	amount	NOUN
ftr-313	807	54	of	of	ADP
ftr-313	807	55	his	his	PRON
ftr-313	807	56	service	service	NOUN
ftr-313	807	57	income	income	NOUN
ftr-313	807	58	for	for	ADP
ftr-313	807	59	tax	tax	NOUN
ftr-313	807	60	purposes	purpose	NOUN
ftr-313	807	61	)	)	PUNCT
ftr-313	807	62	.	.	PUNCT
ftr-313	808	1	however	however	ADV
ftr-313	808	2	,	,	PUNCT
ftr-313	808	3	if	if	SCONJ
ftr-313	808	4	the	the	DET
ftr-313	808	5	assignment	assignment	NOUN
ftr-313	808	6	of	of	ADP
ftr-313	808	7	income	income	NOUN
ftr-313	808	8	is	be	AUX
ftr-313	808	9	by	by	ADP
ftr-313	808	10	operation	operation	NOUN
ftr-313	808	11	of	of	ADP
ftr-313	808	12	law	law	NOUN
ftr-313	808	13	in	in	ADP
ftr-313	808	14	a	a	DET
ftr-313	808	15	community	community	NOUN
ftr-313	808	16	property	property	NOUN
ftr-313	808	17	jurisdiction	jurisdiction	NOUN
ftr-313	808	18	,	,	PUNCT
ftr-313	808	19	the	the	DET
ftr-313	808	20	working	working	NOUN
ftr-313	808	21	spouse	spouse	NOUN
ftr-313	808	22	is	be	AUX
ftr-313	808	23	taxed	tax	VERB
ftr-313	808	24	on	on	ADP
ftr-313	808	25	only	only	ADV
ftr-313	808	26	half	half	DET
ftr-313	808	27	the	the	DET
ftr-313	808	28	income	income	NOUN
ftr-313	808	29	.	.	PUNCT
ftr-313	809	1	poe	poe	PROPN
ftr-313	810	1	v.	v.	PROPN
ftr-313	810	2	seaborn	seaborn	PROPN
ftr-313	810	3	,	,	PUNCT
ftr-313	810	4	282	282	NUM
ftr-313	810	5	u.s	u.s	PROPN
ftr-313	810	6	.	.	PROPN
ftr-313	810	7	101	101	NUM
ftr-313	810	8	,	,	PUNCT
ftr-313	810	9	51	51	NUM
ftr-313	810	10	s.	s.	PROPN
ftr-313	810	11	ct	ct	PROPN
ftr-313	810	12	.	.	PROPN
ftr-313	811	1	58	58	NUM
ftr-313	811	2	(	(	PUNCT
ftr-313	811	3	1930	1930	NUM
ftr-313	811	4	)	)	PUNCT
ftr-313	811	5	.	.	PUNCT
ftr-313	812	1	community	community	NOUN
ftr-313	812	2	property	property	NOUN
ftr-313	812	3	laws	law	NOUN
ftr-313	812	4	applicable	applicable	ADJ
ftr-313	812	5	to	to	ADP
ftr-313	812	6	married	marry	VERB
ftr-313	812	7	individuals	individual	NOUN
ftr-313	812	8	split	split	VERB
ftr-313	812	9	income	income	NOUN
ftr-313	812	10	between	between	ADP
ftr-313	812	11	spouses	spouse	NOUN
ftr-313	812	12	so	so	SCONJ
ftr-313	812	13	that	that	SCONJ
ftr-313	812	14	each	each	DET
ftr-313	812	15	spouse	spouse	NOUN
ftr-313	812	16	is	be	AUX
ftr-313	812	17	entitled	entitle	VERB
ftr-313	812	18	to	to	ADP
ftr-313	812	19	one	one	NUM
ftr-313	812	20	-	-	PUNCT
ftr-313	812	21	half	half	NOUN
ftr-313	812	22	the	the	DET
ftr-313	812	23	income	income	NOUN
ftr-313	812	24	of	of	ADP
ftr-313	812	25	the	the	DET
ftr-313	812	26	marital	marital	ADJ
ftr-313	812	27	unit	unit	NOUN
ftr-313	812	28	.	.	PUNCT
ftr-313	813	1	156	156	NUM
ftr-313	813	2	.	.	PUNCT
ftr-313	813	3	i.r.c	i.r.c	NOUN
ftr-313	813	4	.	.	PUNCT
ftr-313	814	1	§	§	PROPN
ftr-313	814	2	§	§	PROPN
ftr-313	814	3	482	482	NUM
ftr-313	814	4	(	(	PUNCT
ftr-313	814	5	permitting	permit	VERB
ftr-313	814	6	the	the	DET
ftr-313	814	7	irs	irs	PROPN
ftr-313	814	8	to	to	PART
ftr-313	814	9	reallocate	reallocate	VERB
ftr-313	814	10	tax	tax	NOUN
ftr-313	814	11	items	item	NOUN
ftr-313	814	12	among	among	ADP
ftr-313	814	13	taxpayers	taxpayer	NOUN
ftr-313	814	14	in	in	ADP
ftr-313	814	15	order	order	NOUN
ftr-313	814	16	to	to	PART
ftr-313	814	17	prevent	prevent	VERB
ftr-313	814	18	tax	tax	NOUN
ftr-313	814	19	avoidance	avoidance	NOUN
ftr-313	814	20	)	)	PUNCT
ftr-313	814	21	;	;	PUNCT
ftr-313	814	22	704(e	704(e	X
ftr-313	814	23	)	)	PUNCT
ftr-313	814	24	(	(	PUNCT
ftr-313	814	25	reallocating	reallocate	VERB
ftr-313	814	26	income	income	NOUN
ftr-313	814	27	in	in	ADP
ftr-313	814	28	family	family	NOUN
ftr-313	814	29	partnerships	partnership	NOUN
ftr-313	814	30	to	to	PART
ftr-313	814	31	prevent	prevent	VERB
ftr-313	814	32	understatement	understatement	NOUN
ftr-313	814	33	of	of	ADP
ftr-313	814	34	income	income	NOUN
ftr-313	814	35	to	to	ADP
ftr-313	814	36	the	the	DET
ftr-313	814	37	service	service	NOUN
ftr-313	814	38	provider	provider	NOUN
ftr-313	814	39	)	)	PUNCT
ftr-313	814	40	.	.	PUNCT
ftr-313	815	1	157	157	NUM
ftr-313	815	2	.	.	PUNCT
ftr-313	816	1	supra	supra	PROPN
ftr-313	816	2	note	note	PROPN
ftr-313	816	3	154	154	NUM
ftr-313	816	4	and	and	CCONJ
ftr-313	816	5	accompanying	accompany	VERB
ftr-313	816	6	text	text	NOUN
ftr-313	816	7	.	.	PUNCT
ftr-313	817	1	158	158	X
ftr-313	817	2	.	.	PUNCT
ftr-313	818	1	see	see	VERB
ftr-313	818	2	supra	supra	PROPN
ftr-313	818	3	note	note	PROPN
ftr-313	818	4	25	25	NUM
ftr-313	818	5	.	.	NOUN
ftr-313	818	6	159	159	NUM
ftr-313	818	7	.	.	PUNCT
ftr-313	819	1	presumably	presumably	ADV
ftr-313	819	2	the	the	DET
ftr-313	819	3	transfer	transfer	NOUN
ftr-313	819	4	pricing	pricing	NOUN
ftr-313	819	5	issue	issue	NOUN
ftr-313	819	6	is	be	AUX
ftr-313	819	7	only	only	ADV
ftr-313	819	8	a	a	DET
ftr-313	819	9	related	related	ADJ
ftr-313	819	10	taxpayer	taxpayer	NOUN
ftr-313	819	11	problem	problem	NOUN
ftr-313	819	12	.	.	PUNCT
ftr-313	820	1	unrelated	unrelated	ADJ
ftr-313	820	2	taxpayers	taxpayer	NOUN
ftr-313	820	3	are	be	AUX
ftr-313	820	4	likely	likely	ADJ
ftr-313	820	5	to	to	PART
ftr-313	820	6	set	set	VERB
ftr-313	820	7	prices	price	NOUN
ftr-313	820	8	that	that	PRON
ftr-313	820	9	do	do	AUX
ftr-313	820	10	not	not	PART
ftr-313	820	11	result	result	VERB
ftr-313	820	12	in	in	ADP
ftr-313	820	13	artificial	artificial	ADJ
ftr-313	820	14	shifting	shifting	NOUN
ftr-313	820	15	of	of	ADP
ftr-313	820	16	income	income	NOUN
ftr-313	820	17	from	from	ADP
ftr-313	820	18	one	one	NUM
ftr-313	820	19	taxpayer	taxpayer	NOUN
ftr-313	820	20	to	to	ADP
ftr-313	820	21	another	another	PRON
ftr-313	820	22	in	in	ADP
ftr-313	820	23	order	order	NOUN
ftr-313	820	24	to	to	PART
ftr-313	820	25	exploit	exploit	VERB
ftr-313	820	26	lower	low	ADJ
ftr-313	820	27	tax	tax	NOUN
ftr-313	820	28	rates	rate	NOUN
ftr-313	820	29	400	400	NUM
ftr-313	821	1	florida	florida	PROPN
ftr-313	821	2	tax	tax	NOUN
ftr-313	821	3	review	review	NOUN
ftr-313	822	1	[	[	X
ftr-313	822	2	vol	vol	NOUN
ftr-313	822	3	.	.	PUNCT
ftr-313	823	1	14:9	14:9	NUM
ftr-313	823	2	group	group	NOUN
ftr-313	823	3	income	income	NOUN
ftr-313	823	4	without	without	ADP
ftr-313	823	5	regard	regard	NOUN
ftr-313	823	6	to	to	ADP
ftr-313	823	7	the	the	DET
ftr-313	823	8	location	location	NOUN
ftr-313	823	9	of	of	ADP
ftr-313	823	10	intangible	intangible	ADJ
ftr-313	823	11	assets	asset	NOUN
ftr-313	823	12	so	so	SCONJ
ftr-313	823	13	that	that	SCONJ
ftr-313	823	14	positioning	position	VERB
ftr-313	823	15	those	those	DET
ftr-313	823	16	assets	asset	NOUN
ftr-313	823	17	in	in	ADP
ftr-313	823	18	low	low	ADJ
ftr-313	823	19	tax	tax	NOUN
ftr-313	823	20	jurisdictions	jurisdiction	NOUN
ftr-313	823	21	does	do	AUX
ftr-313	823	22	not	not	PART
ftr-313	823	23	shift	shift	VERB
ftr-313	823	24	the	the	DET
ftr-313	823	25	income	income	NOUN
ftr-313	823	26	from	from	ADP
ftr-313	823	27	those	those	DET
ftr-313	823	28	assets	asset	NOUN
ftr-313	823	29	to	to	ADP
ftr-313	823	30	that	that	PRON
ftr-313	823	31	jurisdiction.160	jurisdiction.160	NOUN
ftr-313	823	32	with	with	ADP
ftr-313	823	33	respect	respect	NOUN
ftr-313	823	34	to	to	ADP
ftr-313	823	35	enterprise	enterprise	NOUN
ftr-313	823	36	groups	group	NOUN
ftr-313	823	37	,	,	PUNCT
ftr-313	823	38	the	the	DET
ftr-313	823	39	ccctb	ccctb	NOUN
ftr-313	823	40	proposal	proposal	NOUN
ftr-313	823	41	identifies	identify	VERB
ftr-313	823	42	the	the	DET
ftr-313	823	43	taxpayer	taxpayer	NOUN
ftr-313	823	44	by	by	ADP
ftr-313	823	45	means	mean	NOUN
ftr-313	823	46	of	of	ADP
ftr-313	823	47	a	a	DET
ftr-313	823	48	dual	dual	ADJ
ftr-313	823	49	test	test	NOUN
ftr-313	823	50	of	of	ADP
ftr-313	823	51	ownership	ownership	NOUN
ftr-313	823	52	and	and	CCONJ
ftr-313	823	53	voting	voting	NOUN
ftr-313	823	54	control	control	NOUN
ftr-313	823	55	.	.	PUNCT
ftr-313	824	1	it	it	PRON
ftr-313	824	2	requires	require	VERB
ftr-313	824	3	ownership	ownership	NOUN
ftr-313	824	4	of	of	ADP
ftr-313	824	5	more	more	ADJ
ftr-313	824	6	than	than	ADP
ftr-313	824	7	fifty	fifty	NUM
ftr-313	824	8	percent	percent	NOUN
ftr-313	824	9	voting	voting	NOUN
ftr-313	824	10	rights	right	NOUN
ftr-313	824	11	and	and	CCONJ
ftr-313	824	12	more	more	ADJ
ftr-313	824	13	than	than	ADP
ftr-313	824	14	seventyfive	seventyfive	ADJ
ftr-313	824	15	percent	percent	NOUN
ftr-313	824	16	equity	equity	NOUN
ftr-313	824	17	for	for	ADP
ftr-313	824	18	consolidation.161	consolidation.161	PROPN
ftr-313	824	19	the	the	DET
ftr-313	824	20	united	united	PROPN
ftr-313	824	21	states	states	PROPN
ftr-313	824	22	always	always	ADV
ftr-313	824	23	has	have	AUX
ftr-313	824	24	used	use	VERB
ftr-313	824	25	a	a	DET
ftr-313	824	26	much	much	ADV
ftr-313	824	27	higher	high	ADJ
ftr-313	824	28	common	common	ADJ
ftr-313	824	29	ownership	ownership	NOUN
ftr-313	824	30	rule	rule	NOUN
ftr-313	824	31	in	in	ADP
ftr-313	824	32	permitting	permit	VERB
ftr-313	824	33	domestic	domestic	ADJ
ftr-313	824	34	corporations	corporation	NOUN
ftr-313	824	35	to	to	PART
ftr-313	824	36	become	become	VERB
ftr-313	824	37	a	a	DET
ftr-313	824	38	single	single	ADJ
ftr-313	824	39	taxpayer	taxpayer	NOUN
ftr-313	824	40	.	.	PUNCT
ftr-313	825	1	domestic	domestic	ADJ
ftr-313	825	2	corporations	corporation	NOUN
ftr-313	825	3	in	in	ADP
ftr-313	825	4	the	the	DET
ftr-313	825	5	united	united	PROPN
ftr-313	825	6	states	states	PROPN
ftr-313	825	7	may	may	AUX
ftr-313	825	8	consolidate	consolidate	VERB
ftr-313	825	9	their	their	PRON
ftr-313	825	10	returns	return	NOUN
ftr-313	825	11	under	under	ADP
ftr-313	825	12	an	an	DET
ftr-313	825	13	affiliated	affiliated	ADJ
ftr-313	825	14	group	group	NOUN
ftr-313	825	15	concept	concept	NOUN
ftr-313	825	16	of	of	ADP
ftr-313	825	17	eighty	eighty	NUM
ftr-313	825	18	percent	percent	NOUN
ftr-313	825	19	or	or	CCONJ
ftr-313	825	20	more	more	ADV
ftr-313	825	21	common	common	ADJ
ftr-313	825	22	control	control	NOUN
ftr-313	825	23	and	and	CCONJ
ftr-313	825	24	ownership	ownership	NOUN
ftr-313	825	25	.	.	PUNCT
ftr-313	826	1	162	162	NUM
ftr-313	827	1	the	the	DET
ftr-313	827	2	consolidated	consolidated	PROPN
ftr-313	827	3	return	return	NOUN
ftr-313	827	4	statute	statute	NOUN
ftr-313	827	5	precludes	preclude	VERB
ftr-313	827	6	foreign	foreign	ADJ
ftr-313	827	7	corporations	corporation	NOUN
ftr-313	827	8	from	from	ADP
ftr-313	827	9	consolidating	consolidate	VERB
ftr-313	827	10	with	with	ADP
ftr-313	827	11	domestic	domestic	ADJ
ftr-313	827	12	corporations.163	corporations.163	ADJ
ftr-313	827	13	subject	subject	NOUN
ftr-313	827	14	to	to	ADP
ftr-313	827	15	limitations	limitation	NOUN
ftr-313	827	16	that	that	PRON
ftr-313	827	17	prevent	prevent	VERB
ftr-313	827	18	taxpayers	taxpayer	NOUN
ftr-313	827	19	from	from	ADP
ftr-313	827	20	trafficking	traffic	VERB
ftr-313	827	21	in	in	ADP
ftr-313	827	22	carryovers	carryover	NOUN
ftr-313	827	23	of	of	ADP
ftr-313	827	24	losses,164	losses,164	NOUN
ftr-313	827	25	consolidation	consolidation	NOUN
ftr-313	827	26	enables	enable	VERB
ftr-313	827	27	the	the	DET
ftr-313	827	28	consolidated	consolidated	ADJ
ftr-313	827	29	taxpayer	taxpayer	NOUN
ftr-313	827	30	to	to	PART
ftr-313	827	31	offset	offset	VERB
ftr-313	827	32	income	income	NOUN
ftr-313	827	33	from	from	ADP
ftr-313	827	34	one	one	NUM
ftr-313	827	35	member	member	NOUN
ftr-313	827	36	of	of	ADP
ftr-313	827	37	the	the	DET
ftr-313	827	38	group	group	NOUN
ftr-313	827	39	with	with	ADP
ftr-313	827	40	losses	loss	NOUN
ftr-313	827	41	from	from	ADP
ftr-313	827	42	another	another	DET
ftr-313	827	43	member	member	NOUN
ftr-313	827	44	of	of	ADP
ftr-313	827	45	the	the	DET
ftr-313	827	46	group	group	NOUN
ftr-313	827	47	.	.	PUNCT
ftr-313	828	1	under	under	ADP
ftr-313	828	2	ccctb	ccctb	NOUN
ftr-313	828	3	consolidation	consolidation	NOUN
ftr-313	828	4	,	,	PUNCT
ftr-313	828	5	but	but	CCONJ
ftr-313	828	6	not	not	PART
ftr-313	828	7	united	united	PROPN
ftr-313	828	8	states	states	PROPN
ftr-313	828	9	consolidation	consolidation	NOUN
ftr-313	828	10	because	because	SCONJ
ftr-313	828	11	transfer	transfer	NOUN
ftr-313	828	12	-	-	PUNCT
ftr-313	828	13	pricing	pricing	NOUN
ftr-313	828	14	is	be	AUX
ftr-313	828	15	a	a	DET
ftr-313	828	16	cross	cross	ADJ
ftr-313	828	17	-	-	ADJ
ftr-313	828	18	border	border	ADJ
ftr-313	828	19	concern	concern	NOUN
ftr-313	828	20	and	and	CCONJ
ftr-313	828	21	the	the	DET
ftr-313	828	22	united	united	PROPN
ftr-313	828	23	states	states	PROPN
ftr-313	828	24	does	do	AUX
ftr-313	828	25	not	not	PART
ftr-313	828	26	permit	permit	VERB
ftr-313	828	27	foreign	foreign	ADJ
ftr-313	828	28	corporations	corporation	NOUN
ftr-313	828	29	to	to	PART
ftr-313	828	30	consolidate	consolidate	VERB
ftr-313	828	31	with	with	ADP
ftr-313	828	32	domestic	domestic	ADJ
ftr-313	828	33	corporations	corporation	NOUN
ftr-313	828	34	,	,	PUNCT
ftr-313	828	35	the	the	DET
ftr-313	828	36	consolidation	consolidation	NOUN
ftr-313	828	37	eliminates	eliminate	VERB
ftr-313	828	38	those	those	DET
ftr-313	828	39	intra	intra	ADJ
ftr-313	828	40	-	-	ADJ
ftr-313	828	41	group	group	NOUN
ftr-313	828	42	transactions	transaction	NOUN
ftr-313	828	43	that	that	PRON
ftr-313	828	44	generate	generate	VERB
ftr-313	828	45	transfer	transfer	NOUN
ftr-313	828	46	-	-	PUNCT
ftr-313	828	47	pricing	pricing	NOUN
ftr-313	828	48	concerns	concern	NOUN
ftr-313	828	49	.	.	PUNCT
ftr-313	829	1	both	both	CCONJ
ftr-313	829	2	the	the	DET
ftr-313	829	3	united	united	PROPN
ftr-313	829	4	states	states	PROPN
ftr-313	829	5	consolidated	consolidate	VERB
ftr-313	829	6	return	return	NOUN
ftr-313	829	7	rules	rule	NOUN
ftr-313	829	8	and	and	CCONJ
ftr-313	829	9	the	the	DET
ftr-313	829	10	ccctb	ccctb	NOUN
ftr-313	829	11	proposal	proposal	NOUN
ftr-313	829	12	address	address	NOUN
ftr-313	829	13	only	only	ADV
ftr-313	829	14	entity	entity	NOUN
ftr-313	829	15	groups	group	NOUN
ftr-313	829	16	,	,	PUNCT
ftr-313	829	17	but	but	CCONJ
ftr-313	829	18	a	a	DET
ftr-313	829	19	gugit	gugit	NOUN
ftr-313	829	20	should	should	AUX
ftr-313	829	21	include	include	VERB
ftr-313	829	22	a	a	DET
ftr-313	829	23	common	common	ADJ
ftr-313	829	24	enterprise	enterprise	NOUN
ftr-313	829	25	concept	concept	NOUN
ftr-313	829	26	for	for	ADP
ftr-313	829	27	individuals	individual	NOUN
ftr-313	829	28	and	and	CCONJ
ftr-313	829	29	entities	entity	NOUN
ftr-313	829	30	and	and	CCONJ
ftr-313	829	31	individuals	individual	NOUN
ftr-313	829	32	together	together	ADV
ftr-313	829	33	as	as	ADV
ftr-313	829	34	well	well	ADV
ftr-313	829	35	as	as	ADP
ftr-313	829	36	entities	entity	NOUN
ftr-313	829	37	.	.	PUNCT
ftr-313	830	1	in	in	ADP
ftr-313	830	2	the	the	DET
ftr-313	830	3	united	united	PROPN
ftr-313	830	4	states	states	PROPN
ftr-313	830	5	,	,	PUNCT
ftr-313	830	6	only	only	ADV
ftr-313	830	7	in	in	ADP
ftr-313	830	8	the	the	DET
ftr-313	830	9	cases	case	NOUN
ftr-313	830	10	of	of	ADP
ftr-313	830	11	married	married	ADJ
ftr-313	830	12	individuals,165	individuals,165	PROPN
ftr-313	830	13	where	where	SCONJ
ftr-313	830	14	joint	joint	ADJ
ftr-313	830	15	tax	tax	NOUN
ftr-313	830	16	filing	filing	NOUN
ftr-313	830	17	may	may	AUX
ftr-313	830	18	be	be	AUX
ftr-313	830	19	beneficial	beneficial	ADJ
ftr-313	830	20	,	,	PUNCT
ftr-313	830	21	and	and	CCONJ
ftr-313	830	22	minors	minor	NOUN
ftr-313	830	23	and	and	CCONJ
ftr-313	830	24	their	their	PRON
ftr-313	830	25	for	for	ADP
ftr-313	830	26	one	one	NUM
ftr-313	830	27	taxpayer	taxpayer	NOUN
ftr-313	830	28	although	although	SCONJ
ftr-313	830	29	in	in	ADP
ftr-313	830	30	instances	instance	NOUN
ftr-313	830	31	in	in	ADP
ftr-313	830	32	which	which	PRON
ftr-313	830	33	rates	rate	NOUN
ftr-313	830	34	of	of	ADP
ftr-313	830	35	tax	tax	NOUN
ftr-313	830	36	differ	differ	VERB
ftr-313	830	37	with	with	ADP
ftr-313	830	38	the	the	DET
ftr-313	830	39	type	type	NOUN
ftr-313	830	40	of	of	ADP
ftr-313	830	41	income	income	NOUN
ftr-313	830	42	for	for	ADP
ftr-313	830	43	one	one	NUM
ftr-313	830	44	taxpayer	taxpayer	NOUN
ftr-313	830	45	but	but	CCONJ
ftr-313	830	46	not	not	PART
ftr-313	830	47	the	the	DET
ftr-313	830	48	other	other	ADJ
ftr-313	830	49	,	,	PUNCT
ftr-313	830	50	even	even	ADV
ftr-313	830	51	unrelated	unrelated	ADJ
ftr-313	830	52	taxpayers	taxpayer	NOUN
ftr-313	830	53	may	may	AUX
ftr-313	830	54	try	try	VERB
ftr-313	830	55	to	to	PART
ftr-313	830	56	shift	shift	VERB
ftr-313	830	57	income	income	NOUN
ftr-313	830	58	types	type	NOUN
ftr-313	830	59	to	to	PART
ftr-313	830	60	arbitrage	arbitrage	VERB
ftr-313	830	61	the	the	DET
ftr-313	830	62	rate	rate	NOUN
ftr-313	830	63	differentials	differential	NOUN
ftr-313	830	64	.	.	PUNCT
ftr-313	831	1	i.r.c	i.r.c	NOUN
ftr-313	831	2	.	.	PUNCT
ftr-313	832	1	§	§	PROPN
ftr-313	832	2	704(c	704(c	PROPN
ftr-313	832	3	)	)	PUNCT
ftr-313	832	4	recognizes	recognize	VERB
ftr-313	832	5	this	this	DET
ftr-313	832	6	unrelated	unrelated	ADJ
ftr-313	832	7	taxpayer	taxpayer	NOUN
ftr-313	832	8	problem	problem	NOUN
ftr-313	832	9	and	and	CCONJ
ftr-313	832	10	prohibits	prohibit	VERB
ftr-313	832	11	the	the	DET
ftr-313	832	12	shifting	shifting	NOUN
ftr-313	832	13	of	of	ADP
ftr-313	832	14	gain	gain	NOUN
ftr-313	832	15	and	and	CCONJ
ftr-313	832	16	loss	loss	NOUN
ftr-313	832	17	on	on	ADP
ftr-313	832	18	contributed	contributed	ADJ
ftr-313	832	19	property	property	NOUN
ftr-313	832	20	among	among	ADP
ftr-313	832	21	partners	partner	NOUN
ftr-313	832	22	in	in	ADP
ftr-313	832	23	a	a	DET
ftr-313	832	24	partnership	partnership	NOUN
ftr-313	832	25	by	by	ADP
ftr-313	832	26	taxing	tax	VERB
ftr-313	832	27	built	build	VERB
ftr-313	832	28	-	-	PUNCT
ftr-313	832	29	in	in	ADP
ftr-313	832	30	gains	gain	NOUN
ftr-313	832	31	and	and	CCONJ
ftr-313	832	32	losses	loss	NOUN
ftr-313	832	33	to	to	ADP
ftr-313	832	34	the	the	DET
ftr-313	832	35	contributing	contribute	VERB
ftr-313	832	36	partner	partner	NOUN
ftr-313	832	37	when	when	SCONJ
ftr-313	832	38	the	the	DET
ftr-313	832	39	partnership	partnership	NOUN
ftr-313	832	40	disposes	dispose	VERB
ftr-313	832	41	of	of	ADP
ftr-313	832	42	the	the	DET
ftr-313	832	43	contributed	contribute	VERB
ftr-313	832	44	property	property	NOUN
ftr-313	832	45	.	.	PUNCT
ftr-313	833	1	160	160	NUM
ftr-313	833	2	.	.	PUNCT
ftr-313	833	3	see	see	VERB
ftr-313	833	4	discussion	discussion	NOUN
ftr-313	833	5	of	of	ADP
ftr-313	833	6	intangible	intangible	ADJ
ftr-313	833	7	property	property	NOUN
ftr-313	833	8	in	in	ADP
ftr-313	833	9	the	the	DET
ftr-313	833	10	apportionment	apportionment	ADJ
ftr-313	833	11	formula	formula	NOUN
ftr-313	833	12	supra	supra	NOUN
ftr-313	833	13	in	in	ADP
ftr-313	833	14	part	part	NOUN
ftr-313	833	15	iv.a.2	iv.a.2	PROPN
ftr-313	833	16	.	.	PUNCT
ftr-313	834	1	161	161	NUM
ftr-313	834	2	.	.	PUNCT
ftr-313	835	1	ccctb	ccctb	NOUN
ftr-313	835	2	proposal	proposal	NOUN
ftr-313	835	3	,	,	PUNCT
ftr-313	835	4	supra	supra	PROPN
ftr-313	835	5	note	note	PROPN
ftr-313	835	6	37	37	NUM
ftr-313	835	7	,	,	PUNCT
ftr-313	835	8	at	at	ADP
ftr-313	835	9	13	13	NUM
ftr-313	835	10	.	.	PUNCT
ftr-313	836	1	162	162	NUM
ftr-313	836	2	.	.	PUNCT
ftr-313	836	3	i.r.c	i.r.c	NOUN
ftr-313	836	4	.	.	PUNCT
ftr-313	837	1	§	§	PROPN
ftr-313	837	2	§	§	PROPN
ftr-313	837	3	1501	1501	NUM
ftr-313	837	4	(	(	PUNCT
ftr-313	837	5	permitting	permit	VERB
ftr-313	837	6	affiliated	affiliate	VERB
ftr-313	837	7	groups	group	NOUN
ftr-313	837	8	to	to	PART
ftr-313	837	9	file	file	VERB
ftr-313	837	10	consolidated	consolidated	ADJ
ftr-313	837	11	return	return	NOUN
ftr-313	837	12	)	)	PUNCT
ftr-313	837	13	,	,	PUNCT
ftr-313	837	14	1504	1504	NUM
ftr-313	837	15	(	(	PUNCT
ftr-313	837	16	defining	define	VERB
ftr-313	837	17	includible	includible	ADJ
ftr-313	837	18	corporation	corporation	NOUN
ftr-313	837	19	in	in	ADP
ftr-313	837	20	an	an	DET
ftr-313	837	21	affiliated	affiliated	ADJ
ftr-313	837	22	group	group	NOUN
ftr-313	837	23	as	as	ADP
ftr-313	837	24	80	80	NUM
ftr-313	837	25	percent	percent	NOUN
ftr-313	837	26	voting	voting	NOUN
ftr-313	837	27	and	and	CCONJ
ftr-313	837	28	value	value	NOUN
ftr-313	837	29	)	)	PUNCT
ftr-313	837	30	.	.	PUNCT
ftr-313	838	1	163	163	NUM
ftr-313	838	2	.	.	PUNCT
ftr-313	838	3	i.r.c	i.r.c	NOUN
ftr-313	838	4	.	.	PUNCT
ftr-313	839	1	§	§	PROPN
ftr-313	839	2	1504(b)(3	1504(b)(3	NUM
ftr-313	839	3	)	)	PUNCT
ftr-313	839	4	(	(	PUNCT
ftr-313	839	5	excluding	exclude	VERB
ftr-313	839	6	foreign	foreign	ADJ
ftr-313	839	7	corporations	corporation	NOUN
ftr-313	839	8	from	from	ADP
ftr-313	839	9	the	the	DET
ftr-313	839	10	definition	definition	NOUN
ftr-313	839	11	of	of	ADP
ftr-313	839	12	includible	includible	ADJ
ftr-313	839	13	corporation	corporation	NOUN
ftr-313	839	14	)	)	PUNCT
ftr-313	839	15	.	.	PUNCT
ftr-313	840	1	164	164	NUM
ftr-313	840	2	.	.	PUNCT
ftr-313	840	3	i.r.c	i.r.c	NOUN
ftr-313	840	4	.	.	PUNCT
ftr-313	841	1	§	§	PROPN
ftr-313	841	2	§	§	PROPN
ftr-313	841	3	382	382	NUM
ftr-313	841	4	,	,	PUNCT
ftr-313	841	5	383(b	383(b	NOUN
ftr-313	841	6	)	)	PUNCT
ftr-313	841	7	,	,	PUNCT
ftr-313	841	8	for	for	ADP
ftr-313	841	9	example	example	NOUN
ftr-313	841	10	,	,	PUNCT
ftr-313	841	11	that	that	PRON
ftr-313	841	12	limit	limit	VERB
ftr-313	841	13	deductibility	deductibility	NOUN
ftr-313	841	14	of	of	ADP
ftr-313	841	15	net	net	ADJ
ftr-313	841	16	operating	operating	NOUN
ftr-313	841	17	losses	loss	NOUN
ftr-313	841	18	and	and	CCONJ
ftr-313	841	19	capital	capital	NOUN
ftr-313	841	20	losses	loss	NOUN
ftr-313	841	21	on	on	ADP
ftr-313	841	22	change	change	NOUN
ftr-313	841	23	of	of	ADP
ftr-313	841	24	ownership	ownership	NOUN
ftr-313	841	25	of	of	ADP
ftr-313	841	26	a	a	DET
ftr-313	841	27	corporation	corporation	NOUN
ftr-313	841	28	.	.	PUNCT
ftr-313	842	1	165	165	NUM
ftr-313	842	2	.	.	PUNCT
ftr-313	843	1	married	married	ADJ
ftr-313	843	2	individuals	individual	NOUN
ftr-313	843	3	may	may	AUX
ftr-313	843	4	elect	elect	VERB
ftr-313	843	5	to	to	PART
ftr-313	843	6	file	file	VERB
ftr-313	843	7	a	a	DET
ftr-313	843	8	joint	joint	ADJ
ftr-313	843	9	return	return	NOUN
ftr-313	843	10	of	of	ADP
ftr-313	843	11	their	their	PRON
ftr-313	843	12	combined	combined	ADJ
ftr-313	843	13	income	income	NOUN
ftr-313	843	14	.	.	PUNCT
ftr-313	844	1	i.r.c	i.r.c	NOUN
ftr-313	844	2	.	.	PUNCT
ftr-313	845	1	§	§	PROPN
ftr-313	845	2	6013	6013	NUM
ftr-313	845	3	.	.	PUNCT
ftr-313	846	1	whether	whether	SCONJ
ftr-313	846	2	or	or	CCONJ
ftr-313	846	3	not	not	PART
ftr-313	846	4	married	marry	VERB
ftr-313	846	5	individuals	individual	NOUN
ftr-313	846	6	elect	elect	VERB
ftr-313	846	7	to	to	PART
ftr-313	846	8	file	file	VERB
ftr-313	846	9	jointly	jointly	ADV
ftr-313	846	10	,	,	PUNCT
ftr-313	846	11	their	their	PRON
ftr-313	846	12	marital	marital	ADJ
ftr-313	846	13	status	status	NOUN
ftr-313	846	14	affects	affect	VERB
ftr-313	846	15	the	the	DET
ftr-313	846	16	rates	rate	NOUN
ftr-313	846	17	of	of	ADP
ftr-313	846	18	tax	tax	NOUN
ftr-313	846	19	applicable	applicable	ADJ
ftr-313	846	20	to	to	ADP
ftr-313	846	21	each	each	DET
ftr-313	846	22	spouse	spouse	NOUN
ftr-313	846	23	.	.	PUNCT
ftr-313	847	1	see	see	VERB
ftr-313	847	2	i.r.c	i.r.c	NOUN
ftr-313	847	3	.	.	PUNCT
ftr-313	848	1	§	§	PROPN
ftr-313	848	2	1(d	1(d	NUM
ftr-313	848	3	)	)	PUNCT
ftr-313	848	4	.	.	PUNCT
ftr-313	849	1	2013	2013	NUM
ftr-313	849	2	]	]	PUNCT
ftr-313	849	3	utopian	utopian	ADJ
ftr-313	849	4	visions	vision	NOUN
ftr-313	849	5	toward	toward	ADP
ftr-313	849	6	a	a	DET
ftr-313	849	7	grand	grand	ADJ
ftr-313	849	8	unified	unified	ADJ
ftr-313	849	9	global	global	ADJ
ftr-313	849	10	income	income	NOUN
ftr-313	849	11	tax	tax	NOUN
ftr-313	849	12	401	401	NUM
ftr-313	849	13	parents,166	parents,166	NOUN
ftr-313	849	14	where	where	SCONJ
ftr-313	849	15	the	the	DET
ftr-313	849	16	community	community	NOUN
ftr-313	849	17	would	would	AUX
ftr-313	849	18	suffer	suffer	VERB
ftr-313	849	19	the	the	DET
ftr-313	849	20	tax	tax	NOUN
ftr-313	849	21	detriment	detriment	NOUN
ftr-313	849	22	of	of	ADP
ftr-313	849	23	a	a	DET
ftr-313	849	24	higher	high	ADJ
ftr-313	849	25	rate	rate	NOUN
ftr-313	849	26	,	,	PUNCT
ftr-313	849	27	do	do	VERB
ftr-313	849	28	the	the	DET
ftr-313	849	29	taxable	taxable	ADJ
ftr-313	849	30	income	income	NOUN
ftr-313	849	31	,	,	PUNCT
ftr-313	849	32	tax	tax	NOUN
ftr-313	849	33	rates	rate	NOUN
ftr-313	849	34	,	,	PUNCT
ftr-313	849	35	and	and	CCONJ
ftr-313	849	36	losses	loss	NOUN
ftr-313	849	37	of	of	ADP
ftr-313	849	38	one	one	NUM
ftr-313	849	39	individual	individual	ADJ
ftr-313	849	40	impact	impact	NOUN
ftr-313	849	41	the	the	DET
ftr-313	849	42	taxable	taxable	ADJ
ftr-313	849	43	income	income	NOUN
ftr-313	849	44	,	,	PUNCT
ftr-313	849	45	tax	tax	NOUN
ftr-313	849	46	rates	rate	NOUN
ftr-313	849	47	,	,	PUNCT
ftr-313	849	48	and	and	CCONJ
ftr-313	849	49	losses	loss	NOUN
ftr-313	849	50	of	of	ADP
ftr-313	849	51	any	any	DET
ftr-313	849	52	other	other	ADJ
ftr-313	849	53	individual	individual	NOUN
ftr-313	849	54	expressly	expressly	ADV
ftr-313	849	55	.	.	PUNCT
ftr-313	850	1	nevertheless	nevertheless	ADV
ftr-313	850	2	,	,	PUNCT
ftr-313	850	3	many	many	ADJ
ftr-313	850	4	other	other	ADJ
ftr-313	850	5	communities	community	NOUN
ftr-313	850	6	of	of	ADP
ftr-313	850	7	interest	interest	NOUN
ftr-313	850	8	among	among	ADP
ftr-313	850	9	individuals	individual	NOUN
ftr-313	850	10	exist	exist	VERB
ftr-313	850	11	,	,	PUNCT
ftr-313	850	12	including	include	VERB
ftr-313	850	13	cohabiting	cohabit	VERB
ftr-313	850	14	,	,	PUNCT
ftr-313	850	15	but	but	CCONJ
ftr-313	850	16	unmarried	unmarried	ADJ
ftr-313	850	17	,	,	PUNCT
ftr-313	850	18	individuals	individual	NOUN
ftr-313	850	19	,	,	PUNCT
ftr-313	850	20	some	some	PRON
ftr-313	850	21	related	relate	VERB
ftr-313	850	22	,	,	PUNCT
ftr-313	850	23	some	some	PRON
ftr-313	850	24	unrelated	unrelated	ADJ
ftr-313	850	25	,	,	PUNCT
ftr-313	850	26	who	who	PRON
ftr-313	850	27	may	may	AUX
ftr-313	850	28	share	share	VERB
ftr-313	850	29	expenses	expense	NOUN
ftr-313	850	30	and	and	CCONJ
ftr-313	850	31	income	income	NOUN
ftr-313	850	32	,	,	PUNCT
ftr-313	850	33	but	but	CCONJ
ftr-313	850	34	the	the	DET
ftr-313	850	35	code	code	NOUN
ftr-313	850	36	does	do	AUX
ftr-313	850	37	not	not	PART
ftr-313	850	38	take	take	VERB
ftr-313	850	39	them	they	PRON
ftr-313	850	40	into	into	ADP
ftr-313	850	41	account	account	NOUN
ftr-313	850	42	.	.	PUNCT
ftr-313	851	1	taxpayers	taxpayer	NOUN
ftr-313	851	2	in	in	ADP
ftr-313	851	3	the	the	DET
ftr-313	851	4	united	united	PROPN
ftr-313	851	5	states	states	PROPN
ftr-313	851	6	may	may	AUX
ftr-313	851	7	elect	elect	VERB
ftr-313	851	8	to	to	PART
ftr-313	851	9	split	split	VERB
ftr-313	851	10	income	income	NOUN
ftr-313	851	11	and	and	CCONJ
ftr-313	851	12	deductions	deduction	NOUN
ftr-313	851	13	of	of	ADP
ftr-313	851	14	various	various	ADJ
ftr-313	851	15	types	type	NOUN
ftr-313	851	16	through	through	ADP
ftr-313	851	17	a	a	DET
ftr-313	851	18	variety	variety	NOUN
ftr-313	851	19	of	of	ADP
ftr-313	851	20	tax	tax	NOUN
ftr-313	851	21	transparent	transparent	ADJ
ftr-313	851	22	or	or	CCONJ
ftr-313	851	23	semitransparent	semitransparent	ADJ
ftr-313	851	24	entities	entity	NOUN
ftr-313	851	25	when	when	SCONJ
ftr-313	851	26	splitting	splitting	NOUN
ftr-313	851	27	may	may	AUX
ftr-313	851	28	be	be	AUX
ftr-313	851	29	beneficial	beneficial	ADJ
ftr-313	851	30	to	to	ADP
ftr-313	851	31	them	they	PRON
ftr-313	851	32	and	and	CCONJ
ftr-313	851	33	avoid	avoid	VERB
ftr-313	851	34	tax	tax	NOUN
ftr-313	851	35	transparency	transparency	NOUN
ftr-313	851	36	when	when	SCONJ
ftr-313	851	37	splitting	splitting	NOUN
ftr-313	851	38	might	might	AUX
ftr-313	851	39	be	be	AUX
ftr-313	851	40	detrimental	detrimental	ADJ
ftr-313	851	41	.	.	PUNCT
ftr-313	852	1	other	other	ADJ
ftr-313	852	2	provisions	provision	NOUN
ftr-313	852	3	prevent	prevent	VERB
ftr-313	852	4	members	member	NOUN
ftr-313	852	5	of	of	ADP
ftr-313	852	6	a	a	DET
ftr-313	852	7	family	family	NOUN
ftr-313	852	8	from	from	ADP
ftr-313	852	9	deducting	deduct	VERB
ftr-313	852	10	losses	loss	NOUN
ftr-313	852	11	on	on	ADP
ftr-313	852	12	sales	sale	NOUN
ftr-313	852	13	of	of	ADP
ftr-313	852	14	property	property	NOUN
ftr-313	852	15	from	from	ADP
ftr-313	852	16	certain	certain	ADJ
ftr-313	852	17	family	family	NOUN
ftr-313	852	18	members	member	NOUN
ftr-313	852	19	to	to	PART
ftr-313	852	20	others,167	others,167	ADV
ftr-313	852	21	but	but	CCONJ
ftr-313	852	22	those	those	DET
ftr-313	852	23	provisions	provision	NOUN
ftr-313	852	24	do	do	AUX
ftr-313	852	25	not	not	PART
ftr-313	852	26	encompass	encompass	VERB
ftr-313	852	27	other	other	ADJ
ftr-313	852	28	communities	community	NOUN
ftr-313	852	29	of	of	ADP
ftr-313	852	30	interest	interest	NOUN
ftr-313	852	31	and	and	CCONJ
ftr-313	852	32	other	other	ADJ
ftr-313	852	33	transactions	transaction	NOUN
ftr-313	852	34	.	.	PUNCT
ftr-313	853	1	the	the	DET
ftr-313	853	2	gugit	gugit	NOUN
ftr-313	853	3	may	may	AUX
ftr-313	853	4	afford	afford	VERB
ftr-313	853	5	an	an	DET
ftr-313	853	6	opportunity	opportunity	NOUN
ftr-313	853	7	to	to	PART
ftr-313	853	8	revisit	revisit	VERB
ftr-313	853	9	those	those	DET
ftr-313	853	10	underlying	underlying	ADJ
ftr-313	853	11	tax	tax	NOUN
ftr-313	853	12	law	law	NOUN
ftr-313	853	13	assumptions	assumption	VERB
ftr-313	853	14	about	about	ADP
ftr-313	853	15	relationships	relationship	NOUN
ftr-313	853	16	and	and	CCONJ
ftr-313	853	17	define	define	VERB
ftr-313	853	18	the	the	DET
ftr-313	853	19	community	community	NOUN
ftr-313	853	20	in	in	ADP
ftr-313	853	21	a	a	DET
ftr-313	853	22	broader	broad	ADJ
ftr-313	853	23	and	and	CCONJ
ftr-313	853	24	possibly	possibly	ADV
ftr-313	853	25	more	more	ADV
ftr-313	853	26	contemporary	contemporary	ADJ
ftr-313	853	27	manner	manner	NOUN
ftr-313	853	28	including	include	VERB
ftr-313	853	29	cohabitation	cohabitation	NOUN
ftr-313	853	30	,	,	PUNCT
ftr-313	853	31	income	income	NOUN
ftr-313	853	32	and	and	CCONJ
ftr-313	853	33	expense	expense	NOUN
ftr-313	853	34	sharing	sharing	NOUN
ftr-313	853	35	,	,	PUNCT
ftr-313	853	36	common	common	ADJ
ftr-313	853	37	economic	economic	ADJ
ftr-313	853	38	plans	plan	NOUN
ftr-313	853	39	and	and	CCONJ
ftr-313	853	40	goals	goal	NOUN
ftr-313	853	41	,	,	PUNCT
ftr-313	853	42	or	or	CCONJ
ftr-313	853	43	even	even	ADV
ftr-313	853	44	acting	act	VERB
ftr-313	853	45	in	in	ADP
ftr-313	853	46	concert	concert	NOUN
ftr-313	853	47	as	as	SCONJ
ftr-313	853	48	the	the	DET
ftr-313	853	49	securities	security	NOUN
ftr-313	853	50	laws	law	NOUN
ftr-313	853	51	view	view	VERB
ftr-313	853	52	shareholder	shareholder	NOUN
ftr-313	853	53	groups	group	NOUN
ftr-313	853	54	,	,	PUNCT
ftr-313	853	55	168	168	NUM
ftr-313	853	56	for	for	ADP
ftr-313	853	57	example	example	NOUN
ftr-313	853	58	.	.	PUNCT
ftr-313	854	1	while	while	SCONJ
ftr-313	854	2	a	a	DET
ftr-313	854	3	high	high	ADJ
ftr-313	854	4	common	common	ADJ
ftr-313	854	5	ownership	ownership	NOUN
ftr-313	854	6	threshold	threshold	NOUN
ftr-313	854	7	might	might	AUX
ftr-313	854	8	prevent	prevent	VERB
ftr-313	854	9	taxpayers	taxpayer	NOUN
ftr-313	854	10	from	from	ADP
ftr-313	854	11	using	use	VERB
ftr-313	854	12	the	the	DET
ftr-313	854	13	gugit	gugit	NOUN
ftr-313	854	14	to	to	ADP
ftr-313	854	15	their	their	PRON
ftr-313	854	16	advantage,169	advantage,169	ADP
ftr-313	854	17	the	the	DET
ftr-313	854	18	high	high	ADJ
ftr-313	854	19	threshold	threshold	NOUN
ftr-313	854	20	also	also	ADV
ftr-313	854	21	limits	limit	VERB
ftr-313	854	22	the	the	DET
ftr-313	854	23	gugit	gugit	NOUN
ftr-313	854	24	’s	’s	PART
ftr-313	854	25	ability	ability	NOUN
ftr-313	854	26	to	to	PART
ftr-313	854	27	prevent	prevent	VERB
ftr-313	854	28	taxpayers	taxpayer	NOUN
ftr-313	854	29	’	’	PART
ftr-313	854	30	manipulation	manipulation	NOUN
ftr-313	854	31	of	of	ADP
ftr-313	854	32	transactions	transaction	NOUN
ftr-313	854	33	within	within	ADP
ftr-313	854	34	a	a	DET
ftr-313	854	35	non	non	ADJ
ftr-313	854	36	-	-	ADJ
ftr-313	854	37	consolidated	consolidated	ADJ
ftr-313	854	38	interest	interest	NOUN
ftr-313	854	39	group	group	NOUN
ftr-313	854	40	.	.	PUNCT
ftr-313	855	1	in	in	ADP
ftr-313	855	2	the	the	DET
ftr-313	855	3	united	united	PROPN
ftr-313	855	4	states	states	PROPN
ftr-313	855	5	,	,	PUNCT
ftr-313	855	6	it	it	PRON
ftr-313	855	7	is	be	AUX
ftr-313	855	8	more	more	ADV
ftr-313	855	9	difficult	difficult	ADJ
ftr-313	855	10	for	for	SCONJ
ftr-313	855	11	taxpayers	taxpayer	NOUN
ftr-313	855	12	to	to	PART
ftr-313	855	13	elect	elect	VERB
ftr-313	855	14	to	to	PART
ftr-313	855	15	combine	combine	VERB
ftr-313	855	16	as	as	ADP
ftr-313	855	17	a	a	DET
ftr-313	855	18	single	single	ADJ
ftr-313	855	19	taxpayer	taxpayer	NOUN
ftr-313	855	20	than	than	SCONJ
ftr-313	855	21	it	it	PRON
ftr-313	855	22	is	be	AUX
ftr-313	855	23	for	for	SCONJ
ftr-313	855	24	the	the	DET
ftr-313	855	25	taxing	tax	VERB
ftr-313	855	26	agency	agency	NOUN
ftr-313	855	27	to	to	PART
ftr-313	855	28	combine	combine	VERB
ftr-313	855	29	taxpayers	taxpayer	NOUN
ftr-313	855	30	in	in	ADP
ftr-313	855	31	order	order	NOUN
ftr-313	855	32	to	to	PART
ftr-313	855	33	disregard	disregard	VERB
ftr-313	855	34	transactions	transaction	NOUN
ftr-313	855	35	or	or	CCONJ
ftr-313	855	36	structures	structure	NOUN
ftr-313	855	37	that	that	PRON
ftr-313	855	38	are	be	AUX
ftr-313	855	39	beneficial	beneficial	ADJ
ftr-313	855	40	to	to	ADP
ftr-313	855	41	the	the	DET
ftr-313	855	42	taxpayer	taxpayer	NOUN
ftr-313	855	43	.	.	PUNCT
ftr-313	856	1	varying	vary	VERB
ftr-313	856	2	lower	low	ADJ
ftr-313	856	3	thresholds	threshold	NOUN
ftr-313	856	4	for	for	ADP
ftr-313	856	5	determining	determine	VERB
ftr-313	856	6	relatedness	relatedness	NOUN
ftr-313	856	7	and	and	CCONJ
ftr-313	856	8	disallowing	disallow	VERB
ftr-313	856	9	losses	loss	NOUN
ftr-313	856	10	on	on	ADP
ftr-313	856	11	transactions	transaction	NOUN
ftr-313	856	12	between	between	ADP
ftr-313	856	13	related	related	ADJ
ftr-313	856	14	taxpayers	taxpayer	NOUN
ftr-313	856	15	permeate	permeate	VERB
ftr-313	856	16	the	the	DET
ftr-313	856	17	united	united	PROPN
ftr-313	856	18	states	states	PROPN
ftr-313	856	19	tax	tax	NOUN
ftr-313	856	20	law.170	law.170	NOUN
ftr-313	856	21	and	and	CCONJ
ftr-313	856	22	because	because	SCONJ
ftr-313	856	23	the	the	DET
ftr-313	856	24	united	united	PROPN
ftr-313	856	25	states	states	PROPN
ftr-313	856	26	has	have	AUX
ftr-313	856	27	had	have	VERB
ftr-313	856	28	a	a	DET
ftr-313	856	29	graduated	graduate	VERB
ftr-313	856	30	rate	rate	NOUN
ftr-313	856	31	scale	scale	NOUN
ftr-313	856	32	applicable	applicable	ADJ
ftr-313	856	33	to	to	ADP
ftr-313	856	34	corporations	corporation	NOUN
ftr-313	856	35	,	,	PUNCT
ftr-313	856	36	it	it	PRON
ftr-313	856	37	the	the	DET
ftr-313	856	38	marital	marital	ADJ
ftr-313	856	39	status	status	NOUN
ftr-313	856	40	also	also	ADV
ftr-313	856	41	prevents	prevent	VERB
ftr-313	856	42	spouses	spouse	NOUN
ftr-313	856	43	from	from	ADP
ftr-313	856	44	making	make	VERB
ftr-313	856	45	different	different	ADJ
ftr-313	856	46	elections	election	NOUN
ftr-313	856	47	on	on	ADP
ftr-313	856	48	itemization	itemization	NOUN
ftr-313	856	49	of	of	ADP
ftr-313	856	50	deductions	deduction	NOUN
ftr-313	856	51	.	.	PUNCT
ftr-313	857	1	i.r.c	i.r.c	NOUN
ftr-313	857	2	.	.	PUNCT
ftr-313	858	1	§	§	PROPN
ftr-313	858	2	63(c)(6	63(c)(6	NUM
ftr-313	858	3	)	)	PUNCT
ftr-313	858	4	.	.	PUNCT
ftr-313	859	1	166	166	NUM
ftr-313	859	2	.	.	PUNCT
ftr-313	859	3	i.r.c	i.r.c	NOUN
ftr-313	859	4	.	.	PUNCT
ftr-313	860	1	§	§	PROPN
ftr-313	860	2	1(g	1(g	NUM
ftr-313	860	3	)	)	PUNCT
ftr-313	860	4	(	(	PUNCT
ftr-313	860	5	tacking	tack	VERB
ftr-313	860	6	the	the	DET
ftr-313	860	7	investment	investment	NOUN
ftr-313	860	8	income	income	NOUN
ftr-313	860	9	of	of	ADP
ftr-313	860	10	minors	minor	NOUN
ftr-313	860	11	to	to	ADP
ftr-313	860	12	their	their	PRON
ftr-313	860	13	parents	parent	NOUN
ftr-313	860	14	’	'	PUNCT
ftr-313	860	15	(	(	PUNCT
ftr-313	860	16	or	or	CCONJ
ftr-313	860	17	highest	high	ADJ
ftr-313	860	18	earning	earn	VERB
ftr-313	860	19	parent	parent	NOUN
ftr-313	860	20	’s	’s	PART
ftr-313	860	21	)	)	PUNCT
ftr-313	860	22	income	income	NOUN
ftr-313	860	23	for	for	ADP
ftr-313	860	24	purposes	purpose	NOUN
ftr-313	860	25	of	of	ADP
ftr-313	860	26	determining	determine	VERB
ftr-313	860	27	the	the	DET
ftr-313	860	28	rate	rate	NOUN
ftr-313	860	29	of	of	ADP
ftr-313	860	30	tax	tax	NOUN
ftr-313	860	31	applicable	applicable	ADJ
ftr-313	860	32	to	to	ADP
ftr-313	860	33	the	the	DET
ftr-313	860	34	minor	minor	ADJ
ftr-313	860	35	.	.	PUNCT
ftr-313	861	1	167	167	NUM
ftr-313	861	2	.	.	PUNCT
ftr-313	861	3	i.r.c	i.r.c	NOUN
ftr-313	861	4	.	.	PUNCT
ftr-313	862	1	§	§	PROPN
ftr-313	862	2	267	267	NUM
ftr-313	862	3	(	(	PUNCT
ftr-313	862	4	disallowing	disallow	VERB
ftr-313	862	5	losses	loss	NOUN
ftr-313	862	6	on	on	ADP
ftr-313	862	7	sales	sale	NOUN
ftr-313	862	8	between	between	ADP
ftr-313	862	9	certain	certain	ADJ
ftr-313	862	10	family	family	NOUN
ftr-313	862	11	members	member	NOUN
ftr-313	862	12	among	among	ADP
ftr-313	862	13	other	other	ADJ
ftr-313	862	14	transactions	transaction	NOUN
ftr-313	862	15	)	)	PUNCT
ftr-313	862	16	.	.	PUNCT
ftr-313	863	1	168	168	NUM
ftr-313	863	2	.	.	PUNCT
ftr-313	863	3	section	section	NOUN
ftr-313	863	4	14(d)(2	14(d)(2	NUM
ftr-313	863	5	)	)	PUNCT
ftr-313	863	6	of	of	ADP
ftr-313	863	7	the	the	DET
ftr-313	863	8	securities	securities	PROPN
ftr-313	863	9	exchange	exchange	PROPN
ftr-313	863	10	act	act	NOUN
ftr-313	863	11	of	of	ADP
ftr-313	863	12	1934	1934	NUM
ftr-313	863	13	,	,	PUNCT
ftr-313	863	14	15	15	NUM
ftr-313	863	15	u.s.c	u.s.c	NOUN
ftr-313	863	16	.	.	PUNCT
ftr-313	864	1	§	§	PROPN
ftr-313	864	2	§	§	PROPN
ftr-313	864	3	78a-78kk	78a-78kk	PROPN
ftr-313	864	4	,	,	PUNCT
ftr-313	864	5	§	§	PROPN
ftr-313	864	6	78n(d)(2	78n(d)(2	NOUN
ftr-313	864	7	)	)	PUNCT
ftr-313	864	8	(	(	PUNCT
ftr-313	864	9	1982	1982	NUM
ftr-313	864	10	)	)	PUNCT
ftr-313	864	11	(	(	PUNCT
ftr-313	864	12	originally	originally	ADV
ftr-313	864	13	enacted	enact	VERB
ftr-313	864	14	as	as	ADP
ftr-313	864	15	securities	security	NOUN
ftr-313	864	16	exchange	exchange	PROPN
ftr-313	864	17	act	act	NOUN
ftr-313	864	18	of	of	ADP
ftr-313	864	19	1934	1934	NUM
ftr-313	864	20	,	,	PUNCT
ftr-313	864	21	ch	ch	NOUN
ftr-313	864	22	.	.	PROPN
ftr-313	864	23	404	404	NUM
ftr-313	864	24	,	,	PUNCT
ftr-313	864	25	48	48	NUM
ftr-313	864	26	stat	stat	NOUN
ftr-313	864	27	.	.	PUNCT
ftr-313	865	1	881	881	NUM
ftr-313	865	2	(	(	PUNCT
ftr-313	865	3	1934	1934	NUM
ftr-313	865	4	)	)	PUNCT
ftr-313	865	5	)	)	PUNCT
ftr-313	866	1	(	(	PUNCT
ftr-313	866	2	hereinafter	hereinafter	NOUN
ftr-313	866	3	,	,	PUNCT
ftr-313	866	4	the	the	DET
ftr-313	866	5	“	"	PUNCT
ftr-313	866	6	exchange	exchange	PROPN
ftr-313	866	7	act	act	NOUN
ftr-313	866	8	”	"	PUNCT
ftr-313	866	9	)	)	PUNCT
ftr-313	866	10	(	(	PUNCT
ftr-313	866	11	defining	define	VERB
ftr-313	866	12	person	person	NOUN
ftr-313	866	13	to	to	PART
ftr-313	866	14	include	include	VERB
ftr-313	866	15	various	various	ADJ
ftr-313	866	16	people	people	NOUN
ftr-313	866	17	acting	act	VERB
ftr-313	866	18	in	in	ADP
ftr-313	866	19	concert	concert	NOUN
ftr-313	866	20	in	in	ADP
ftr-313	866	21	the	the	DET
ftr-313	866	22	acquisition	acquisition	NOUN
ftr-313	866	23	of	of	ADP
ftr-313	866	24	securities	security	NOUN
ftr-313	866	25	,	,	PUNCT
ftr-313	866	26	whether	whether	SCONJ
ftr-313	866	27	or	or	CCONJ
ftr-313	866	28	not	not	PART
ftr-313	866	29	they	they	PRON
ftr-313	866	30	form	form	VERB
ftr-313	866	31	a	a	DET
ftr-313	866	32	formal	formal	ADJ
ftr-313	866	33	partnership	partnership	NOUN
ftr-313	866	34	or	or	CCONJ
ftr-313	866	35	other	other	ADJ
ftr-313	866	36	entity	entity	NOUN
ftr-313	866	37	)	)	PUNCT
ftr-313	866	38	.	.	PUNCT
ftr-313	867	1	169	169	NUM
ftr-313	867	2	.	.	PUNCT
ftr-313	868	1	see	see	VERB
ftr-313	868	2	supra	supra	PROPN
ftr-313	868	3	notes	note	VERB
ftr-313	868	4	164–166	164–166	NUM
ftr-313	868	5	and	and	CCONJ
ftr-313	868	6	accompanying	accompany	VERB
ftr-313	868	7	text	text	NOUN
ftr-313	868	8	.	.	PUNCT
ftr-313	869	1	170	170	NUM
ftr-313	869	2	.	.	PUNCT
ftr-313	869	3	section	section	NOUN
ftr-313	869	4	267	267	NUM
ftr-313	869	5	,	,	PUNCT
ftr-313	869	6	for	for	ADP
ftr-313	869	7	example	example	NOUN
ftr-313	869	8	,	,	PUNCT
ftr-313	869	9	denies	deny	VERB
ftr-313	869	10	losses	loss	NOUN
ftr-313	869	11	to	to	ADP
ftr-313	869	12	taxpayers	taxpayer	NOUN
ftr-313	869	13	who	who	PRON
ftr-313	869	14	bear	bear	VERB
ftr-313	869	15	,	,	PUNCT
ftr-313	869	16	directly	directly	ADV
ftr-313	869	17	or	or	CCONJ
ftr-313	869	18	indirectly	indirectly	ADV
ftr-313	869	19	,	,	PUNCT
ftr-313	869	20	a	a	DET
ftr-313	869	21	more	more	ADJ
ftr-313	869	22	than	than	ADP
ftr-313	869	23	fifty	fifty	NUM
ftr-313	869	24	-	-	PUNCT
ftr-313	869	25	percent	percent	NOUN
ftr-313	869	26	ownership	ownership	NOUN
ftr-313	869	27	relationship	relationship	NOUN
ftr-313	869	28	to	to	ADP
ftr-313	869	29	one	one	NUM
ftr-313	869	30	another	another	DET
ftr-313	869	31	.	.	PUNCT
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ftr-313	870	2	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000546&cite=15uscas78a&originatingdoc=ied643e6164f011db8a54a698991202fa&reftype=lq&originationcontext=document&transitiontype=documentitem&contextdata=%28sc.search%29	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000546&cite=15uscas78a&originatingdoc=ied643e6164f011db8a54a698991202fa&reftype=lq&originationcontext=document&transitiontype=documentitem&contextdata=%28sc.search%29	PROPN
ftr-313	870	3	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000546&cite=15uscas78kk&originatingdoc=ied643e6164f011db8a54a698991202fa&reftype=lq&originationcontext=document&transitiontype=documentitem&contextdata=%28sc.search%29	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000546&cite=15uscas78kk&originatingdoc=ied643e6164f011db8a54a698991202fa&reftype=lq&originationcontext=document&transitiontype=documentitem&contextdata=%28sc.search%29	PROPN
ftr-313	870	4	402	402	NUM
ftr-313	870	5	florida	florida	PROPN
ftr-313	870	6	tax	tax	NOUN
ftr-313	870	7	review	review	NOUN
ftr-313	871	1	[	[	X
ftr-313	871	2	vol	vol	NOUN
ftr-313	871	3	.	.	PUNCT
ftr-313	872	1	14:9	14:9	NUM
ftr-313	872	2	also	also	ADV
ftr-313	872	3	has	have	VERB
ftr-313	872	4	an	an	DET
ftr-313	872	5	anti	anti	ADJ
ftr-313	872	6	-	-	ADJ
ftr-313	872	7	abuse	abuse	ADJ
ftr-313	872	8	rule	rule	NOUN
ftr-313	872	9	to	to	PART
ftr-313	872	10	prevent	prevent	VERB
ftr-313	872	11	the	the	DET
ftr-313	872	12	proliferation	proliferation	NOUN
ftr-313	872	13	of	of	ADP
ftr-313	872	14	unconsolidated	unconsolidated	ADJ
ftr-313	872	15	corporate	corporate	ADJ
ftr-313	872	16	taxpayers	taxpayer	NOUN
ftr-313	872	17	to	to	PART
ftr-313	872	18	capture	capture	VERB
ftr-313	872	19	multiple	multiple	ADJ
ftr-313	872	20	sets	set	NOUN
ftr-313	872	21	of	of	ADP
ftr-313	872	22	graduated	graduate	VERB
ftr-313	872	23	rates.171	rates.171	ADV
ftr-313	872	24	regarding	regard	VERB
ftr-313	872	25	multiple	multiple	ADJ
ftr-313	872	26	taxpayers	taxpayer	NOUN
ftr-313	872	27	as	as	SCONJ
ftr-313	872	28	a	a	DET
ftr-313	872	29	single	single	ADJ
ftr-313	872	30	taxpayer	taxpayer	NOUN
ftr-313	872	31	sometimes	sometimes	ADV
ftr-313	872	32	benefits	benefit	VERB
ftr-313	872	33	the	the	DET
ftr-313	872	34	taxpayers	taxpayer	NOUN
ftr-313	872	35	by	by	ADP
ftr-313	872	36	allowing	allow	VERB
ftr-313	872	37	them	they	PRON
ftr-313	872	38	to	to	PART
ftr-313	872	39	use	use	VERB
ftr-313	872	40	the	the	DET
ftr-313	872	41	losses	loss	NOUN
ftr-313	872	42	of	of	ADP
ftr-313	872	43	one	one	NUM
ftr-313	872	44	to	to	PART
ftr-313	872	45	offset	offset	VERB
ftr-313	872	46	the	the	DET
ftr-313	872	47	income	income	NOUN
ftr-313	872	48	of	of	ADP
ftr-313	872	49	another	another	PRON
ftr-313	872	50	.	.	PUNCT
ftr-313	873	1	on	on	ADP
ftr-313	873	2	other	other	ADJ
ftr-313	873	3	occasions	occasion	NOUN
ftr-313	873	4	,	,	PUNCT
ftr-313	873	5	the	the	DET
ftr-313	873	6	conflation	conflation	NOUN
ftr-313	873	7	of	of	ADP
ftr-313	873	8	taxpayers	taxpayer	NOUN
ftr-313	873	9	prevents	prevent	VERB
ftr-313	873	10	them	they	PRON
ftr-313	873	11	from	from	ADP
ftr-313	873	12	controlling	control	VERB
ftr-313	873	13	the	the	DET
ftr-313	873	14	placement	placement	NOUN
ftr-313	873	15	of	of	ADP
ftr-313	873	16	income	income	NOUN
ftr-313	873	17	with	with	ADP
ftr-313	873	18	their	their	PRON
ftr-313	873	19	transfer	transfer	NOUN
ftr-313	873	20	prices	price	NOUN
ftr-313	873	21	and	and	CCONJ
ftr-313	873	22	the	the	DET
ftr-313	873	23	timing	timing	NOUN
ftr-313	873	24	of	of	ADP
ftr-313	873	25	the	the	DET
ftr-313	873	26	deductions	deduction	NOUN
ftr-313	873	27	that	that	PRON
ftr-313	873	28	otherwise	otherwise	ADV
ftr-313	873	29	might	might	AUX
ftr-313	873	30	arise	arise	VERB
ftr-313	873	31	from	from	ADP
ftr-313	873	32	transactions	transaction	NOUN
ftr-313	873	33	between	between	ADP
ftr-313	873	34	them	they	PRON
ftr-313	873	35	.	.	PUNCT
ftr-313	874	1	careful	careful	ADJ
ftr-313	874	2	planning	planning	NOUN
ftr-313	874	3	sometimes	sometimes	ADV
ftr-313	874	4	permits	permit	VERB
ftr-313	874	5	taxpayers	taxpayer	NOUN
ftr-313	874	6	to	to	PART
ftr-313	874	7	seize	seize	VERB
ftr-313	874	8	the	the	DET
ftr-313	874	9	economic	economic	ADJ
ftr-313	874	10	benefits	benefit	NOUN
ftr-313	874	11	but	but	CCONJ
ftr-313	874	12	avoid	avoid	VERB
ftr-313	874	13	the	the	DET
ftr-313	874	14	economic	economic	ADJ
ftr-313	874	15	detriments	detriment	NOUN
ftr-313	874	16	of	of	ADP
ftr-313	874	17	their	their	PRON
ftr-313	874	18	relationships	relationship	NOUN
ftr-313	874	19	.	.	PUNCT
ftr-313	875	1	in	in	ADP
ftr-313	875	2	choosing	choose	VERB
ftr-313	875	3	a	a	DET
ftr-313	875	4	threshold	threshold	NOUN
ftr-313	875	5	of	of	ADP
ftr-313	875	6	common	common	ADJ
ftr-313	875	7	ownership	ownership	NOUN
ftr-313	875	8	or	or	CCONJ
ftr-313	875	9	relatedness	relatedness	NOUN
ftr-313	875	10	,	,	PUNCT
ftr-313	875	11	designers	designer	NOUN
ftr-313	875	12	of	of	ADP
ftr-313	875	13	the	the	DET
ftr-313	875	14	gugit	gugit	NOUN
ftr-313	875	15	must	must	AUX
ftr-313	875	16	consider	consider	VERB
ftr-313	875	17	whether	whether	SCONJ
ftr-313	875	18	the	the	DET
ftr-313	875	19	gugit	gugit	NOUN
ftr-313	875	20	should	should	AUX
ftr-313	875	21	follow	follow	VERB
ftr-313	875	22	the	the	DET
ftr-313	875	23	pattern	pattern	NOUN
ftr-313	875	24	of	of	ADP
ftr-313	875	25	requiring	require	VERB
ftr-313	875	26	a	a	DET
ftr-313	875	27	higher	high	ADJ
ftr-313	875	28	threshold	threshold	NOUN
ftr-313	875	29	for	for	ADP
ftr-313	875	30	the	the	DET
ftr-313	875	31	benefits	benefit	NOUN
ftr-313	875	32	of	of	ADP
ftr-313	875	33	consolidation	consolidation	NOUN
ftr-313	875	34	than	than	ADP
ftr-313	875	35	the	the	DET
ftr-313	875	36	threshold	threshold	NOUN
ftr-313	875	37	for	for	ADP
ftr-313	875	38	disregarding	disregard	VERB
ftr-313	875	39	separateness	separateness	NOUN
ftr-313	875	40	to	to	PART
ftr-313	875	41	prevent	prevent	VERB
ftr-313	875	42	artificial	artificial	ADJ
ftr-313	875	43	diminution	diminution	NOUN
ftr-313	875	44	of	of	ADP
ftr-313	875	45	tax	tax	NOUN
ftr-313	875	46	liability.172	liability.172	NOUN
ftr-313	875	47	in	in	ADP
ftr-313	875	48	the	the	DET
ftr-313	875	49	united	united	PROPN
ftr-313	875	50	states	states	PROPN
ftr-313	875	51	,	,	PUNCT
ftr-313	875	52	the	the	DET
ftr-313	875	53	use	use	NOUN
ftr-313	875	54	of	of	ADP
ftr-313	875	55	differing	differ	VERB
ftr-313	875	56	thresholds	threshold	NOUN
ftr-313	875	57	to	to	PART
ftr-313	875	58	combat	combat	VERB
ftr-313	875	59	various	various	ADJ
ftr-313	875	60	tax	tax	NOUN
ftr-313	875	61	-	-	PUNCT
ftr-313	875	62	planning	planning	NOUN
ftr-313	875	63	opportunities	opportunity	NOUN
ftr-313	875	64	has	have	AUX
ftr-313	875	65	led	lead	VERB
ftr-313	875	66	to	to	ADP
ftr-313	875	67	a	a	DET
ftr-313	875	68	cacophony	cacophony	NOUN
ftr-313	875	69	of	of	ADP
ftr-313	875	70	anti	anti	ADJ
ftr-313	875	71	-	-	ADJ
ftr-313	875	72	avoidance	avoidance	ADJ
ftr-313	875	73	type	type	NOUN
ftr-313	875	74	rules.173	rules.173	NOUN
ftr-313	875	75	those	those	DET
ftr-313	875	76	loss	loss	NOUN
ftr-313	875	77	disallowances	disallowance	NOUN
ftr-313	875	78	and	and	CCONJ
ftr-313	875	79	other	other	ADJ
ftr-313	875	80	anti	anti	ADJ
ftr-313	875	81	-	-	ADJ
ftr-313	875	82	avoidance	avoidance	ADJ
ftr-313	875	83	rules	rule	NOUN
ftr-313	875	84	target	target	VERB
ftr-313	875	85	communities	community	NOUN
ftr-313	875	86	of	of	ADP
ftr-313	875	87	interests	interest	NOUN
ftr-313	875	88	that	that	PRON
ftr-313	875	89	taxpayers	taxpayer	NOUN
ftr-313	875	90	exploit	exploit	VERB
ftr-313	875	91	to	to	PART
ftr-313	875	92	diminish	diminish	VERB
ftr-313	875	93	their	their	PRON
ftr-313	875	94	tax	tax	NOUN
ftr-313	875	95	liability	liability	NOUN
ftr-313	875	96	.	.	PUNCT
ftr-313	876	1	the	the	DET
ftr-313	876	2	ccctb	ccctb	NOUN
ftr-313	876	3	proposal	proposal	NOUN
ftr-313	876	4	enhances	enhance	VERB
ftr-313	876	5	its	its	PRON
ftr-313	876	6	enterprise	enterprise	NOUN
ftr-313	876	7	concept	concept	NOUN
ftr-313	876	8	by	by	ADP
ftr-313	876	9	embedding	embed	VERB
ftr-313	876	10	a	a	DET
ftr-313	876	11	transfer	transfer	NOUN
ftr-313	876	12	pricing	price	VERB
ftr-313	876	13	anti	anti	ADJ
ftr-313	876	14	-	-	ADJ
ftr-313	876	15	avoidance	avoidance	ADJ
ftr-313	876	16	concept	concept	NOUN
ftr-313	876	17	for	for	ADP
ftr-313	876	18	transactions	transaction	NOUN
ftr-313	876	19	between	between	ADP
ftr-313	876	20	enterprises	enterprise	NOUN
ftr-313	876	21	that	that	PRON
ftr-313	876	22	have	have	AUX
ftr-313	876	23	overlapping	overlap	VERB
ftr-313	876	24	control	control	NOUN
ftr-313	876	25	but	but	CCONJ
ftr-313	876	26	are	be	AUX
ftr-313	876	27	not	not	PART
ftr-313	876	28	members	member	NOUN
ftr-313	876	29	of	of	ADP
ftr-313	876	30	the	the	DET
ftr-313	876	31	same	same	ADJ
ftr-313	876	32	group.174	group.174	ADJ
ftr-313	876	33	the	the	DET
ftr-313	876	34	“	"	PUNCT
ftr-313	876	35	community	community	NOUN
ftr-313	876	36	of	of	ADP
ftr-313	876	37	interest	interest	NOUN
ftr-313	876	38	”	"	PUNCT
ftr-313	876	39	or	or	CCONJ
ftr-313	876	40	“	"	PUNCT
ftr-313	876	41	acting	act	VERB
ftr-313	876	42	in	in	ADP
ftr-313	876	43	concert	concert	NOUN
ftr-313	876	44	”	"	PUNCT
ftr-313	876	45	test	test	NOUN
ftr-313	876	46	that	that	SCONJ
ftr-313	876	47	this	this	DET
ftr-313	876	48	paper	paper	NOUN
ftr-313	876	49	recommends	recommend	VERB
ftr-313	876	50	would	would	AUX
ftr-313	876	51	provide	provide	VERB
ftr-313	876	52	the	the	DET
ftr-313	876	53	tax	tax	NOUN
ftr-313	876	54	agency	agency	NOUN
ftr-313	876	55	flexibility	flexibility	NOUN
ftr-313	876	56	in	in	ADP
ftr-313	876	57	identifying	identifying	NOUN
ftr-313	876	58	and	and	CCONJ
ftr-313	876	59	171	171	NUM
ftr-313	876	60	.	.	PUNCT
ftr-313	876	61	i.r.c	i.r.c	NOUN
ftr-313	876	62	.	.	PUNCT
ftr-313	877	1	§	§	PROPN
ftr-313	877	2	1561(a)(1	1561(a)(1	NUM
ftr-313	877	3	)	)	PUNCT
ftr-313	877	4	(	(	PUNCT
ftr-313	877	5	denying	deny	VERB
ftr-313	877	6	multiple	multiple	ADJ
ftr-313	877	7	sets	set	NOUN
ftr-313	877	8	of	of	ADP
ftr-313	877	9	rate	rate	NOUN
ftr-313	877	10	brackets	bracket	NOUN
ftr-313	877	11	to	to	PART
ftr-313	877	12	component	component	VERB
ftr-313	877	13	members	member	NOUN
ftr-313	877	14	of	of	ADP
ftr-313	877	15	a	a	DET
ftr-313	877	16	controlled	control	VERB
ftr-313	877	17	group	group	NOUN
ftr-313	877	18	of	of	ADP
ftr-313	877	19	corporations	corporation	NOUN
ftr-313	877	20	defined	define	VERB
ftr-313	877	21	in	in	ADP
ftr-313	877	22	section	section	NOUN
ftr-313	877	23	1563	1563	NUM
ftr-313	877	24	as	as	ADP
ftr-313	877	25	eighty	eighty	NUM
ftr-313	877	26	-	-	PUNCT
ftr-313	877	27	percent	percent	NOUN
ftr-313	877	28	parent	parent	NOUN
ftr-313	877	29	-	-	PUNCT
ftr-313	877	30	subsidiary	subsidiary	NOUN
ftr-313	877	31	ownership	ownership	NOUN
ftr-313	877	32	or	or	CCONJ
ftr-313	877	33	when	when	SCONJ
ftr-313	877	34	five	five	NUM
ftr-313	877	35	or	or	CCONJ
ftr-313	877	36	fewer	few	ADJ
ftr-313	877	37	persons	person	NOUN
ftr-313	877	38	(	(	PUNCT
ftr-313	877	39	not	not	PART
ftr-313	877	40	including	include	VERB
ftr-313	877	41	most	most	ADJ
ftr-313	877	42	entities	entity	NOUN
ftr-313	877	43	)	)	PUNCT
ftr-313	877	44	own	own	VERB
ftr-313	877	45	a	a	DET
ftr-313	877	46	fifty	fifty	NUM
ftr-313	877	47	-	-	PUNCT
ftr-313	877	48	percent	percent	NOUN
ftr-313	877	49	overlapping	overlap	VERB
ftr-313	877	50	voting	voting	NOUN
ftr-313	877	51	ownership	ownership	NOUN
ftr-313	877	52	or	or	CCONJ
ftr-313	877	53	value	value	NOUN
ftr-313	877	54	ownership	ownership	NOUN
ftr-313	877	55	)	)	PUNCT
ftr-313	877	56	.	.	PUNCT
ftr-313	878	1	172	172	X
ftr-313	878	2	.	.	PUNCT
ftr-313	879	1	with	with	ADP
ftr-313	879	2	the	the	DET
ftr-313	879	3	term	term	NOUN
ftr-313	879	4	“	"	PUNCT
ftr-313	879	5	artificial	artificial	ADJ
ftr-313	879	6	”	"	PUNCT
ftr-313	879	7	this	this	DET
ftr-313	879	8	paper	paper	NOUN
ftr-313	879	9	refers	refer	VERB
ftr-313	879	10	to	to	ADP
ftr-313	879	11	a	a	DET
ftr-313	879	12	tax	tax	NOUN
ftr-313	879	13	structure	structure	NOUN
ftr-313	879	14	that	that	PRON
ftr-313	879	15	produces	produce	VERB
ftr-313	879	16	a	a	DET
ftr-313	879	17	tax	tax	NOUN
ftr-313	879	18	benefit	benefit	NOUN
ftr-313	879	19	without	without	ADP
ftr-313	879	20	affecting	affect	VERB
ftr-313	879	21	the	the	DET
ftr-313	879	22	underlying	underlie	VERB
ftr-313	879	23	economic	economic	ADJ
ftr-313	879	24	transaction	transaction	NOUN
ftr-313	879	25	.	.	PUNCT
ftr-313	880	1	see	see	VERB
ftr-313	880	2	ccctb	ccctb	NOUN
ftr-313	880	3	proposal	proposal	NOUN
ftr-313	880	4	,	,	PUNCT
ftr-313	880	5	supra	supra	PROPN
ftr-313	880	6	note	note	PROPN
ftr-313	880	7	37	37	NUM
ftr-313	880	8	,	,	PUNCT
ftr-313	880	9	article	article	NOUN
ftr-313	880	10	80	80	NUM
ftr-313	880	11	,	,	PUNCT
ftr-313	880	12	at	at	ADP
ftr-313	880	13	46	46	NUM
ftr-313	880	14	(	(	PUNCT
ftr-313	880	15	using	use	VERB
ftr-313	880	16	the	the	DET
ftr-313	880	17	“	"	PUNCT
ftr-313	880	18	artificial	artificial	ADJ
ftr-313	880	19	”	"	PUNCT
ftr-313	880	20	terminology	terminology	NOUN
ftr-313	880	21	in	in	ADP
ftr-313	880	22	its	its	PRON
ftr-313	880	23	anti	anti	ADJ
ftr-313	880	24	-	-	ADJ
ftr-313	880	25	abuse	abuse	ADJ
ftr-313	880	26	rule	rule	NOUN
ftr-313	880	27	)	)	PUNCT
ftr-313	880	28	.	.	PUNCT
ftr-313	881	1	173	173	NUM
ftr-313	881	2	.	.	PUNCT
ftr-313	882	1	some	some	PRON
ftr-313	882	2	use	use	VERB
ftr-313	882	3	a	a	DET
ftr-313	882	4	more	more	ADJ
ftr-313	882	5	than	than	ADP
ftr-313	882	6	fifty	fifty	NUM
ftr-313	882	7	percent	percent	NOUN
ftr-313	882	8	test	test	NOUN
ftr-313	882	9	(	(	PUNCT
ftr-313	882	10	i.r.c	i.r.c	NOUN
ftr-313	882	11	.	.	PUNCT
ftr-313	883	1	§	§	PROPN
ftr-313	883	2	267	267	NUM
ftr-313	883	3	for	for	ADP
ftr-313	883	4	losses	loss	NOUN
ftr-313	883	5	on	on	ADP
ftr-313	883	6	sales	sale	NOUN
ftr-313	883	7	between	between	ADP
ftr-313	883	8	related	related	ADJ
ftr-313	883	9	entities	entity	NOUN
ftr-313	883	10	)	)	PUNCT
ftr-313	883	11	;	;	PUNCT
ftr-313	883	12	others	other	NOUN
ftr-313	883	13	an	an	DET
ftr-313	883	14	unspecified	unspecified	ADJ
ftr-313	883	15	common	common	ADJ
ftr-313	883	16	control	control	NOUN
ftr-313	883	17	test	test	NOUN
ftr-313	883	18	(	(	PUNCT
ftr-313	883	19	i.r.c	i.r.c	NOUN
ftr-313	883	20	.	.	PUNCT
ftr-313	884	1	§	§	PROPN
ftr-313	884	2	482	482	NUM
ftr-313	884	3	for	for	ADP
ftr-313	884	4	transfer	transfer	NOUN
ftr-313	884	5	prices	price	NOUN
ftr-313	884	6	between	between	ADP
ftr-313	884	7	commonly	commonly	ADV
ftr-313	884	8	controlled	control	VERB
ftr-313	884	9	entities	entity	NOUN
ftr-313	884	10	and	and	CCONJ
ftr-313	884	11	individuals	individual	NOUN
ftr-313	884	12	)	)	PUNCT
ftr-313	884	13	.	.	PUNCT
ftr-313	885	1	many	many	ADJ
ftr-313	885	2	of	of	ADP
ftr-313	885	3	the	the	DET
ftr-313	885	4	anti	anti	ADJ
ftr-313	885	5	-	-	ADJ
ftr-313	885	6	avoidance	avoidance	ADJ
ftr-313	885	7	rules	rule	NOUN
ftr-313	885	8	include	include	VERB
ftr-313	885	9	a	a	DET
ftr-313	885	10	series	series	NOUN
ftr-313	885	11	of	of	ADP
ftr-313	885	12	complex	complex	ADJ
ftr-313	885	13	constructive	constructive	ADJ
ftr-313	885	14	ownership	ownership	NOUN
ftr-313	885	15	rules	rule	NOUN
ftr-313	885	16	.	.	PUNCT
ftr-313	886	1	section	section	NOUN
ftr-313	886	2	318	318	NUM
ftr-313	886	3	,	,	PUNCT
ftr-313	886	4	applicable	applicable	ADJ
ftr-313	886	5	to	to	PART
ftr-313	886	6	section	section	VERB
ftr-313	886	7	302	302	NUM
ftr-313	886	8	redemptions	redemption	NOUN
ftr-313	886	9	of	of	ADP
ftr-313	886	10	shares	share	NOUN
ftr-313	886	11	uses	use	VERB
ftr-313	886	12	one	one	NUM
ftr-313	886	13	set	set	NOUN
ftr-313	886	14	of	of	ADP
ftr-313	886	15	rules	rule	NOUN
ftr-313	886	16	,	,	PUNCT
ftr-313	886	17	but	but	CCONJ
ftr-313	886	18	section	section	NOUN
ftr-313	886	19	544	544	NUM
ftr-313	886	20	uses	use	VERB
ftr-313	886	21	different	different	ADJ
ftr-313	886	22	constructive	constructive	ADJ
ftr-313	886	23	ownership	ownership	NOUN
ftr-313	886	24	rules	rule	NOUN
ftr-313	886	25	for	for	ADP
ftr-313	886	26	determining	determine	VERB
ftr-313	886	27	the	the	DET
ftr-313	886	28	number	number	NOUN
ftr-313	886	29	of	of	ADP
ftr-313	886	30	shareholders	shareholder	NOUN
ftr-313	886	31	for	for	ADP
ftr-313	886	32	personal	personal	ADJ
ftr-313	886	33	holding	hold	VERB
ftr-313	886	34	company	company	NOUN
ftr-313	886	35	tax	tax	NOUN
ftr-313	886	36	rules	rule	NOUN
ftr-313	886	37	.	.	PUNCT
ftr-313	887	1	174	174	NUM
ftr-313	887	2	.	.	PUNCT
ftr-313	888	1	ccctb	ccctb	NOUN
ftr-313	888	2	proposal	proposal	NOUN
ftr-313	888	3	,	,	PUNCT
ftr-313	888	4	supra	supra	PROPN
ftr-313	888	5	note	note	PROPN
ftr-313	888	6	37	37	NUM
ftr-313	888	7	,	,	PUNCT
ftr-313	888	8	articles	article	NOUN
ftr-313	888	9	78	78	NUM
ftr-313	888	10	&	&	CCONJ
ftr-313	888	11	79	79	NUM
ftr-313	888	12	(	(	PUNCT
ftr-313	888	13	defining	define	VERB
ftr-313	888	14	associated	associated	ADJ
ftr-313	888	15	enterprises	enterprise	NOUN
ftr-313	888	16	and	and	CCONJ
ftr-313	888	17	forcing	force	VERB
ftr-313	888	18	accrual	accrual	ADJ
ftr-313	888	19	of	of	ADP
ftr-313	888	20	income	income	NOUN
ftr-313	888	21	in	in	ADP
ftr-313	888	22	transactions	transaction	NOUN
ftr-313	888	23	between	between	ADP
ftr-313	888	24	associated	associate	VERB
ftr-313	888	25	enterprises	enterprise	NOUN
ftr-313	888	26	where	where	SCONJ
ftr-313	888	27	the	the	DET
ftr-313	888	28	transaction	transaction	NOUN
ftr-313	888	29	has	have	VERB
ftr-313	888	30	conditions	condition	NOUN
ftr-313	888	31	that	that	PRON
ftr-313	888	32	differ	differ	VERB
ftr-313	888	33	from	from	ADP
ftr-313	888	34	those	those	PRON
ftr-313	888	35	that	that	PRON
ftr-313	888	36	would	would	AUX
ftr-313	888	37	have	have	AUX
ftr-313	888	38	arisen	arise	VERB
ftr-313	888	39	in	in	ADP
ftr-313	888	40	between	between	ADP
ftr-313	888	41	unrelated	unrelated	ADJ
ftr-313	888	42	taxpayers	taxpayer	NOUN
ftr-313	888	43	)	)	PUNCT
ftr-313	888	44	.	.	PUNCT
ftr-313	889	1	2013	2013	NUM
ftr-313	889	2	]	]	PUNCT
ftr-313	889	3	utopian	utopian	ADJ
ftr-313	889	4	visions	vision	NOUN
ftr-313	889	5	toward	toward	ADP
ftr-313	889	6	a	a	DET
ftr-313	889	7	grand	grand	ADJ
ftr-313	889	8	unified	unified	ADJ
ftr-313	889	9	global	global	ADJ
ftr-313	889	10	income	income	NOUN
ftr-313	889	11	tax	tax	NOUN
ftr-313	889	12	403	403	NUM
ftr-313	889	13	preventing	prevent	VERB
ftr-313	889	14	tax	tax	NOUN
ftr-313	889	15	-	-	PUNCT
ftr-313	889	16	planning	planning	NOUN
ftr-313	889	17	opportunities	opportunity	NOUN
ftr-313	889	18	that	that	PRON
ftr-313	889	19	inflexible	inflexible	ADJ
ftr-313	889	20	numerical	numerical	ADJ
ftr-313	889	21	standards	standard	NOUN
ftr-313	889	22	provide.175	provide.175	PROPN
ftr-313	889	23	other	other	ADJ
ftr-313	889	24	approaches	approach	NOUN
ftr-313	889	25	to	to	ADP
ftr-313	889	26	the	the	DET
ftr-313	889	27	problem	problem	NOUN
ftr-313	889	28	suggest	suggest	VERB
ftr-313	889	29	themselves	themselves	PRON
ftr-313	889	30	as	as	ADV
ftr-313	889	31	well	well	ADV
ftr-313	889	32	.	.	PUNCT
ftr-313	890	1	rather	rather	ADV
ftr-313	890	2	than	than	ADP
ftr-313	890	3	relying	rely	VERB
ftr-313	890	4	on	on	ADP
ftr-313	890	5	thresholds	threshold	NOUN
ftr-313	890	6	of	of	ADP
ftr-313	890	7	overlapping	overlap	VERB
ftr-313	890	8	ownership	ownership	NOUN
ftr-313	890	9	to	to	PART
ftr-313	890	10	prevent	prevent	VERB
ftr-313	890	11	tax	tax	NOUN
ftr-313	890	12	manipulation	manipulation	NOUN
ftr-313	890	13	,	,	PUNCT
ftr-313	890	14	the	the	DET
ftr-313	890	15	united	united	PROPN
ftr-313	890	16	states	states	PROPN
ftr-313	890	17	treasury	treasury	PROPN
ftr-313	890	18	regulations	regulation	NOUN
ftr-313	890	19	,	,	PUNCT
ftr-313	890	20	interpreting	interpret	VERB
ftr-313	890	21	and	and	CCONJ
ftr-313	890	22	supplementing	supplement	VERB
ftr-313	890	23	the	the	DET
ftr-313	890	24	substantial	substantial	ADJ
ftr-313	890	25	economic	economic	ADJ
ftr-313	890	26	effect	effect	NOUN
ftr-313	890	27	partnership	partnership	NOUN
ftr-313	890	28	tax	tax	NOUN
ftr-313	890	29	statute,176	statute,176	PROPN
ftr-313	890	30	turned	turn	VERB
ftr-313	890	31	to	to	ADP
ftr-313	890	32	a	a	DET
ftr-313	890	33	present	present	ADJ
ftr-313	890	34	value	value	NOUN
ftr-313	890	35	analysis	analysis	NOUN
ftr-313	890	36	of	of	ADP
ftr-313	890	37	the	the	DET
ftr-313	890	38	impact	impact	NOUN
ftr-313	890	39	of	of	ADP
ftr-313	890	40	allocations	allocation	NOUN
ftr-313	890	41	that	that	PRON
ftr-313	890	42	did	do	AUX
ftr-313	890	43	not	not	PART
ftr-313	890	44	correspond	correspond	VERB
ftr-313	890	45	to	to	ADP
ftr-313	890	46	the	the	DET
ftr-313	890	47	taxpayers	taxpayer	NOUN
ftr-313	890	48	’	’	PART
ftr-313	890	49	interests	interest	NOUN
ftr-313	890	50	in	in	ADP
ftr-313	890	51	the	the	DET
ftr-313	890	52	partnership	partnership	NOUN
ftr-313	890	53	.	.	PUNCT
ftr-313	891	1	under	under	ADP
ftr-313	891	2	that	that	DET
ftr-313	891	3	regulation	regulation	NOUN
ftr-313	891	4	:	:	PUNCT
ftr-313	891	5	the	the	DET
ftr-313	891	6	economic	economic	ADJ
ftr-313	891	7	effect	effect	NOUN
ftr-313	891	8	of	of	ADP
ftr-313	891	9	an	an	DET
ftr-313	891	10	allocation	allocation	NOUN
ftr-313	891	11	(	(	PUNCT
ftr-313	891	12	or	or	CCONJ
ftr-313	891	13	allocations	allocation	NOUN
ftr-313	891	14	)	)	PUNCT
ftr-313	891	15	is	be	AUX
ftr-313	891	16	not	not	PART
ftr-313	891	17	substantial	substantial	ADJ
ftr-313	891	18	if	if	SCONJ
ftr-313	891	19	,	,	PUNCT
ftr-313	891	20	at	at	ADP
ftr-313	891	21	the	the	DET
ftr-313	891	22	time	time	NOUN
ftr-313	891	23	the	the	DET
ftr-313	891	24	allocation	allocation	NOUN
ftr-313	891	25	becomes	become	VERB
ftr-313	891	26	part	part	NOUN
ftr-313	891	27	of	of	ADP
ftr-313	891	28	the	the	DET
ftr-313	891	29	partnership	partnership	NOUN
ftr-313	891	30	agreement	agreement	NOUN
ftr-313	891	31	,	,	PUNCT
ftr-313	891	32	(	(	PUNCT
ftr-313	891	33	1	1	X
ftr-313	891	34	)	)	PUNCT
ftr-313	891	35	the	the	DET
ftr-313	891	36	after	after	ADP
ftr-313	891	37	-	-	PUNCT
ftr-313	891	38	tax	tax	NOUN
ftr-313	891	39	economic	economic	ADJ
ftr-313	891	40	consequences	consequence	NOUN
ftr-313	891	41	of	of	ADP
ftr-313	891	42	at	at	ADV
ftr-313	891	43	least	least	ADV
ftr-313	891	44	one	one	NUM
ftr-313	891	45	partner	partner	NOUN
ftr-313	891	46	may	may	AUX
ftr-313	891	47	,	,	PUNCT
ftr-313	891	48	in	in	ADP
ftr-313	891	49	present	present	ADJ
ftr-313	891	50	value	value	NOUN
ftr-313	891	51	terms	term	NOUN
ftr-313	891	52	,	,	PUNCT
ftr-313	891	53	be	be	AUX
ftr-313	891	54	enhanced	enhance	VERB
ftr-313	891	55	compared	compare	VERB
ftr-313	891	56	to	to	ADP
ftr-313	891	57	such	such	ADJ
ftr-313	891	58	consequences	consequence	NOUN
ftr-313	891	59	if	if	SCONJ
ftr-313	891	60	the	the	DET
ftr-313	891	61	allocation	allocation	NOUN
ftr-313	891	62	(	(	PUNCT
ftr-313	891	63	or	or	CCONJ
ftr-313	891	64	allocations	allocation	NOUN
ftr-313	891	65	)	)	PUNCT
ftr-313	891	66	were	be	AUX
ftr-313	891	67	not	not	PART
ftr-313	891	68	contained	contain	VERB
ftr-313	891	69	in	in	ADP
ftr-313	891	70	the	the	DET
ftr-313	891	71	partnership	partnership	NOUN
ftr-313	891	72	agreement	agreement	NOUN
ftr-313	891	73	,	,	PUNCT
ftr-313	891	74	and	and	CCONJ
ftr-313	891	75	(	(	PUNCT
ftr-313	891	76	2	2	X
ftr-313	891	77	)	)	PUNCT
ftr-313	891	78	there	there	PRON
ftr-313	891	79	is	be	VERB
ftr-313	891	80	a	a	DET
ftr-313	891	81	strong	strong	ADJ
ftr-313	891	82	likelihood	likelihood	NOUN
ftr-313	891	83	that	that	SCONJ
ftr-313	891	84	the	the	DET
ftr-313	891	85	after	after	ADP
ftr-313	891	86	-	-	PUNCT
ftr-313	891	87	tax	tax	NOUN
ftr-313	891	88	economic	economic	ADJ
ftr-313	891	89	consequences	consequence	NOUN
ftr-313	891	90	of	of	ADP
ftr-313	891	91	no	no	DET
ftr-313	891	92	partner	partner	NOUN
ftr-313	891	93	will	will	AUX
ftr-313	891	94	,	,	PUNCT
ftr-313	891	95	in	in	ADP
ftr-313	891	96	present	present	ADJ
ftr-313	891	97	value	value	NOUN
ftr-313	891	98	terms	term	NOUN
ftr-313	891	99	,	,	PUNCT
ftr-313	891	100	be	be	AUX
ftr-313	891	101	substantially	substantially	ADV
ftr-313	891	102	diminished	diminish	VERB
ftr-313	891	103	compared	compare	VERB
ftr-313	891	104	to	to	ADP
ftr-313	891	105	such	such	ADJ
ftr-313	891	106	consequences	consequence	NOUN
ftr-313	891	107	if	if	SCONJ
ftr-313	891	108	the	the	DET
ftr-313	891	109	allocation	allocation	NOUN
ftr-313	891	110	(	(	PUNCT
ftr-313	891	111	or	or	CCONJ
ftr-313	891	112	allocations	allocation	NOUN
ftr-313	891	113	)	)	PUNCT
ftr-313	891	114	were	be	AUX
ftr-313	891	115	not	not	PART
ftr-313	891	116	contained	contain	VERB
ftr-313	891	117	in	in	ADP
ftr-313	891	118	the	the	DET
ftr-313	891	119	partnership	partnership	NOUN
ftr-313	891	120	agreement	agreement	NOUN
ftr-313	891	121	.	.	PUNCT
ftr-313	892	1	177	177	NUM
ftr-313	892	2	similarly	similarly	ADV
ftr-313	892	3	,	,	PUNCT
ftr-313	892	4	recognizing	recognize	VERB
ftr-313	892	5	that	that	SCONJ
ftr-313	892	6	tax	tax	NOUN
ftr-313	892	7	planners	planner	NOUN
ftr-313	892	8	are	be	AUX
ftr-313	892	9	likely	likely	ADJ
ftr-313	892	10	to	to	PART
ftr-313	892	11	find	find	VERB
ftr-313	892	12	weaknesses	weakness	NOUN
ftr-313	892	13	in	in	ADP
ftr-313	892	14	the	the	DET
ftr-313	892	15	ccctb	ccctb	NOUN
ftr-313	892	16	,	,	PUNCT
ftr-313	892	17	the	the	DET
ftr-313	892	18	ccctb	ccctb	NOUN
ftr-313	892	19	proposal	proposal	NOUN
ftr-313	892	20	embeds	embed	VERB
ftr-313	892	21	a	a	DET
ftr-313	892	22	general	general	ADJ
ftr-313	892	23	anti	anti	ADJ
ftr-313	892	24	-	-	ADJ
ftr-313	892	25	abuse	abuse	ADJ
ftr-313	892	26	rule	rule	NOUN
ftr-313	892	27	providing	provide	VERB
ftr-313	892	28	:	:	PUNCT
ftr-313	892	29	“	"	PUNCT
ftr-313	892	30	[	[	X
ftr-313	892	31	a]rtificial	a]rtificial	ADJ
ftr-313	892	32	transactions	transaction	NOUN
ftr-313	892	33	carried	carry	VERB
ftr-313	892	34	out	out	ADP
ftr-313	892	35	for	for	ADP
ftr-313	892	36	the	the	DET
ftr-313	892	37	sole	sole	ADJ
ftr-313	892	38	purpose	purpose	NOUN
ftr-313	892	39	of	of	ADP
ftr-313	892	40	avoiding	avoid	VERB
ftr-313	892	41	taxation	taxation	NOUN
ftr-313	892	42	shall	shall	AUX
ftr-313	892	43	be	be	AUX
ftr-313	892	44	ignored	ignore	VERB
ftr-313	892	45	for	for	ADP
ftr-313	892	46	the	the	DET
ftr-313	892	47	purposes	purpose	NOUN
ftr-313	892	48	of	of	ADP
ftr-313	892	49	calculating	calculate	VERB
ftr-313	892	50	the	the	DET
ftr-313	892	51	tax	tax	NOUN
ftr-313	892	52	base	base	NOUN
ftr-313	892	53	.	.	PUNCT
ftr-313	893	1	”178	”178	NOUN
ftr-313	893	2	this	this	DET
ftr-313	893	3	anti	anti	PROPN
ftr-313	893	4	175	175	NUM
ftr-313	893	5	.	.	PUNCT
ftr-313	894	1	taxpayers	taxpayer	NOUN
ftr-313	894	2	may	may	AUX
ftr-313	894	3	assert	assert	VERB
ftr-313	894	4	,	,	PUNCT
ftr-313	894	5	as	as	SCONJ
ftr-313	894	6	they	they	PRON
ftr-313	894	7	have	have	VERB
ftr-313	894	8	with	with	ADP
ftr-313	894	9	general	general	ADJ
ftr-313	894	10	anti	anti	ADJ
ftr-313	894	11	-	-	ADJ
ftr-313	894	12	avoidance	avoidance	ADJ
ftr-313	894	13	rules	rule	NOUN
ftr-313	894	14	(	(	PUNCT
ftr-313	894	15	“	"	PUNCT
ftr-313	894	16	gaars	gaar	NOUN
ftr-313	894	17	”	"	PUNCT
ftr-313	894	18	)	)	PUNCT
ftr-313	894	19	,	,	PUNCT
ftr-313	894	20	infra	infra	NOUN
ftr-313	894	21	note	note	VERB
ftr-313	894	22	179	179	NUM
ftr-313	894	23	and	and	CCONJ
ftr-313	894	24	accompanying	accompany	VERB
ftr-313	894	25	text	text	NOUN
ftr-313	894	26	,	,	PUNCT
ftr-313	894	27	that	that	SCONJ
ftr-313	894	28	flexible	flexible	ADJ
ftr-313	894	29	standards	standard	NOUN
ftr-313	894	30	leave	leave	VERB
ftr-313	894	31	uncertainty	uncertainty	NOUN
ftr-313	894	32	in	in	ADP
ftr-313	894	33	the	the	DET
ftr-313	894	34	application	application	NOUN
ftr-313	894	35	of	of	ADP
ftr-313	894	36	the	the	DET
ftr-313	894	37	tax	tax	NOUN
ftr-313	894	38	laws	law	NOUN
ftr-313	894	39	in	in	ADP
ftr-313	894	40	violation	violation	NOUN
ftr-313	894	41	of	of	ADP
ftr-313	894	42	constitutional	constitutional	ADJ
ftr-313	894	43	standards	standard	NOUN
ftr-313	894	44	.	.	PUNCT
ftr-313	895	1	as	as	ADP
ftr-313	895	2	with	with	ADP
ftr-313	895	3	gaars	gaar	NOUN
ftr-313	895	4	,	,	PUNCT
ftr-313	895	5	such	such	ADJ
ftr-313	895	6	flexibility	flexibility	NOUN
ftr-313	895	7	is	be	AUX
ftr-313	895	8	essential	essential	ADJ
ftr-313	895	9	to	to	ADP
ftr-313	895	10	combatting	combat	VERB
ftr-313	895	11	the	the	DET
ftr-313	895	12	technically	technically	ADV
ftr-313	895	13	correct	correct	ADJ
ftr-313	895	14	application	application	NOUN
ftr-313	895	15	of	of	ADP
ftr-313	895	16	rigid	rigid	ADJ
ftr-313	895	17	tax	tax	NOUN
ftr-313	895	18	rules	rule	NOUN
ftr-313	895	19	for	for	ADP
ftr-313	895	20	aggressive	aggressive	ADJ
ftr-313	895	21	tax	tax	NOUN
ftr-313	895	22	planning	planning	NOUN
ftr-313	895	23	that	that	PRON
ftr-313	895	24	has	have	AUX
ftr-313	895	25	plagued	plague	VERB
ftr-313	895	26	the	the	DET
ftr-313	895	27	united	united	PROPN
ftr-313	895	28	states	states	PROPN
ftr-313	895	29	for	for	ADP
ftr-313	895	30	many	many	ADJ
ftr-313	895	31	years	year	NOUN
ftr-313	895	32	.	.	PUNCT
ftr-313	896	1	ordower	ordower	NOUN
ftr-313	896	2	,	,	PUNCT
ftr-313	896	3	supra	supra	PROPN
ftr-313	896	4	note	note	NOUN
ftr-313	896	5	40	40	NUM
ftr-313	896	6	,	,	PUNCT
ftr-313	896	7	at	at	ADP
ftr-313	896	8	92	92	NUM
ftr-313	896	9	.	.	PUNCT
ftr-313	897	1	176	176	NUM
ftr-313	897	2	.	.	PUNCT
ftr-313	897	3	i.r.c	i.r.c	NOUN
ftr-313	897	4	.	.	PUNCT
ftr-313	898	1	§	§	PROPN
ftr-313	898	2	704(b	704(b	PROPN
ftr-313	898	3	)	)	PUNCT
ftr-313	898	4	(	(	PUNCT
ftr-313	898	5	requiring	require	VERB
ftr-313	898	6	that	that	SCONJ
ftr-313	898	7	partnership	partnership	NOUN
ftr-313	898	8	allocations	allocation	NOUN
ftr-313	898	9	of	of	ADP
ftr-313	898	10	income	income	NOUN
ftr-313	898	11	and	and	CCONJ
ftr-313	898	12	deduction	deduction	NOUN
ftr-313	898	13	among	among	ADP
ftr-313	898	14	the	the	DET
ftr-313	898	15	partners	partner	NOUN
ftr-313	898	16	in	in	ADP
ftr-313	898	17	a	a	DET
ftr-313	898	18	partnership	partnership	NOUN
ftr-313	898	19	have	have	VERB
ftr-313	898	20	substantial	substantial	ADJ
ftr-313	898	21	economic	economic	ADJ
ftr-313	898	22	effect	effect	NOUN
ftr-313	898	23	)	)	PUNCT
ftr-313	898	24	.	.	PUNCT
ftr-313	899	1	the	the	DET
ftr-313	899	2	statute	statute	NOUN
ftr-313	899	3	requires	require	VERB
ftr-313	899	4	that	that	SCONJ
ftr-313	899	5	allocations	allocation	NOUN
ftr-313	899	6	not	not	PART
ftr-313	899	7	having	have	VERB
ftr-313	899	8	substantial	substantial	ADJ
ftr-313	899	9	economic	economic	ADJ
ftr-313	899	10	effect	effect	NOUN
ftr-313	899	11	be	be	AUX
ftr-313	899	12	disregarded	disregard	VERB
ftr-313	899	13	and	and	CCONJ
ftr-313	899	14	the	the	DET
ftr-313	899	15	items	item	NOUN
ftr-313	899	16	of	of	ADP
ftr-313	899	17	income	income	NOUN
ftr-313	899	18	and	and	CCONJ
ftr-313	899	19	deduction	deduction	NOUN
ftr-313	899	20	be	be	AUX
ftr-313	899	21	allocated	allocate	VERB
ftr-313	899	22	according	accord	VERB
ftr-313	899	23	to	to	ADP
ftr-313	899	24	the	the	DET
ftr-313	899	25	partners	partner	NOUN
ftr-313	899	26	’	’	PART
ftr-313	899	27	interests	interest	NOUN
ftr-313	899	28	in	in	ADP
ftr-313	899	29	the	the	DET
ftr-313	899	30	partnership	partnership	NOUN
ftr-313	899	31	.	.	PUNCT
ftr-313	900	1	the	the	DET
ftr-313	900	2	statute	statute	NOUN
ftr-313	900	3	leaves	leave	VERB
ftr-313	900	4	to	to	ADP
ftr-313	900	5	the	the	DET
ftr-313	900	6	department	department	NOUN
ftr-313	900	7	of	of	ADP
ftr-313	900	8	the	the	DET
ftr-313	900	9	treasury	treasury	NOUN
ftr-313	900	10	the	the	DET
ftr-313	900	11	task	task	NOUN
ftr-313	900	12	of	of	ADP
ftr-313	900	13	defining	define	VERB
ftr-313	900	14	substantial	substantial	ADJ
ftr-313	900	15	economic	economic	ADJ
ftr-313	900	16	effect	effect	NOUN
ftr-313	900	17	.	.	PUNCT
ftr-313	901	1	reg	reg	NOUN
ftr-313	901	2	.	.	PUNCT
ftr-313	902	1	§	§	PROPN
ftr-313	902	2	1.704	1.704	NUM
ftr-313	902	3	-	-	SYM
ftr-313	902	4	1	1	NUM
ftr-313	902	5	and	and	CCONJ
ftr-313	902	6	2	2	NUM
ftr-313	902	7	seek	seek	VERB
ftr-313	902	8	to	to	PART
ftr-313	902	9	define	define	VERB
ftr-313	902	10	substantial	substantial	ADJ
ftr-313	902	11	economic	economic	ADJ
ftr-313	902	12	effect	effect	NOUN
ftr-313	902	13	and	and	CCONJ
ftr-313	902	14	provide	provide	VERB
ftr-313	902	15	a	a	DET
ftr-313	902	16	safe	safe	ADJ
ftr-313	902	17	harbor	harbor	NOUN
ftr-313	902	18	of	of	ADP
ftr-313	902	19	permissible	permissible	ADJ
ftr-313	902	20	allocation	allocation	NOUN
ftr-313	902	21	structures	structure	NOUN
ftr-313	902	22	.	.	PUNCT
ftr-313	903	1	177	177	NUM
ftr-313	903	2	.	.	PUNCT
ftr-313	904	1	reg	reg	NOUN
ftr-313	904	2	.	.	PUNCT
ftr-313	905	1	§	§	PROPN
ftr-313	905	2	1.704	1.704	NUM
ftr-313	905	3	-	-	NUM
ftr-313	905	4	1(b)(2)(iii)(a	1(b)(2)(iii)(a	NUM
ftr-313	905	5	)	)	PUNCT
ftr-313	905	6	(	(	PUNCT
ftr-313	905	7	providing	provide	VERB
ftr-313	905	8	rules	rule	NOUN
ftr-313	905	9	on	on	ADP
ftr-313	905	10	the	the	DET
ftr-313	905	11	substantiality	substantiality	NOUN
ftr-313	905	12	of	of	ADP
ftr-313	905	13	allocations	allocation	NOUN
ftr-313	905	14	)	)	PUNCT
ftr-313	905	15	.	.	PUNCT
ftr-313	906	1	178	178	NUM
ftr-313	906	2	.	.	PUNCT
ftr-313	907	1	see	see	VERB
ftr-313	907	2	ccctb	ccctb	NOUN
ftr-313	907	3	proposal	proposal	NOUN
ftr-313	907	4	,	,	PUNCT
ftr-313	907	5	supra	supra	PROPN
ftr-313	907	6	note	note	PROPN
ftr-313	907	7	37	37	NUM
ftr-313	907	8	,	,	PUNCT
ftr-313	907	9	article	article	NOUN
ftr-313	907	10	80	80	NUM
ftr-313	907	11	at	at	ADP
ftr-313	907	12	46	46	NUM
ftr-313	907	13	(	(	PUNCT
ftr-313	907	14	ignoring	ignore	VERB
ftr-313	907	15	artificial	artificial	ADJ
ftr-313	907	16	transactions	transaction	NOUN
ftr-313	907	17	carried	carry	VERB
ftr-313	907	18	out	out	ADP
ftr-313	907	19	to	to	PART
ftr-313	907	20	avoid	avoid	VERB
ftr-313	907	21	tax	tax	NOUN
ftr-313	907	22	but	but	CCONJ
ftr-313	907	23	not	not	PART
ftr-313	907	24	transactions	transaction	NOUN
ftr-313	907	25	representing	represent	VERB
ftr-313	907	26	404	404	NUM
ftr-313	907	27	florida	florida	PROPN
ftr-313	907	28	tax	tax	NOUN
ftr-313	907	29	review	review	NOUN
ftr-313	908	1	[	[	X
ftr-313	908	2	vol	vol	NOUN
ftr-313	908	3	.	.	PUNCT
ftr-313	909	1	14:9	14:9	NUM
ftr-313	909	2	abuse	abuse	NOUN
ftr-313	909	3	rule	rule	NOUN
ftr-313	909	4	is	be	AUX
ftr-313	909	5	a	a	DET
ftr-313	909	6	member	member	NOUN
ftr-313	909	7	of	of	ADP
ftr-313	909	8	the	the	DET
ftr-313	909	9	growing	grow	VERB
ftr-313	909	10	family	family	NOUN
ftr-313	909	11	of	of	ADP
ftr-313	909	12	general	general	ADJ
ftr-313	909	13	anti	anti	ADJ
ftr-313	909	14	-	-	ADJ
ftr-313	909	15	avoidance	avoidance	ADJ
ftr-313	909	16	rules	rule	NOUN
ftr-313	909	17	(	(	PUNCT
ftr-313	909	18	gaars	gaar	NOUN
ftr-313	909	19	)	)	PUNCT
ftr-313	909	20	to	to	PART
ftr-313	909	21	which	which	PRON
ftr-313	909	22	many	many	ADJ
ftr-313	909	23	jurisdictions	jurisdiction	NOUN
ftr-313	909	24	have	have	AUX
ftr-313	909	25	turned	turn	VERB
ftr-313	909	26	to	to	PART
ftr-313	909	27	help	help	VERB
ftr-313	909	28	curb	curb	VERB
ftr-313	909	29	aggressive	aggressive	ADJ
ftr-313	909	30	tax	tax	NOUN
ftr-313	909	31	planning.179	planning.179	NOUN
ftr-313	909	32	a	a	DET
ftr-313	909	33	gaar	gaar	NOUN
ftr-313	909	34	enables	enable	VERB
ftr-313	909	35	the	the	DET
ftr-313	909	36	taxing	tax	VERB
ftr-313	909	37	agency	agency	NOUN
ftr-313	909	38	to	to	PART
ftr-313	909	39	look	look	VERB
ftr-313	909	40	beyond	beyond	ADP
ftr-313	909	41	the	the	DET
ftr-313	909	42	express	express	ADJ
ftr-313	909	43	statutory	statutory	ADJ
ftr-313	909	44	language	language	NOUN
ftr-313	909	45	to	to	PART
ftr-313	909	46	ascertain	ascertain	VERB
ftr-313	909	47	whether	whether	SCONJ
ftr-313	909	48	the	the	DET
ftr-313	909	49	economic	economic	ADJ
ftr-313	909	50	substance	substance	NOUN
ftr-313	909	51	of	of	ADP
ftr-313	909	52	a	a	DET
ftr-313	909	53	transaction	transaction	NOUN
ftr-313	909	54	corresponds	correspond	VERB
ftr-313	909	55	to	to	ADP
ftr-313	909	56	its	its	PRON
ftr-313	909	57	form	form	NOUN
ftr-313	909	58	and	and	CCONJ
ftr-313	909	59	the	the	DET
ftr-313	909	60	intention	intention	NOUN
ftr-313	909	61	of	of	ADP
ftr-313	909	62	the	the	DET
ftr-313	909	63	statute	statute	NOUN
ftr-313	909	64	itself	itself	PRON
ftr-313	909	65	.	.	PUNCT
ftr-313	910	1	it	it	PRON
ftr-313	910	2	is	be	AUX
ftr-313	910	3	probable	probable	ADJ
ftr-313	910	4	that	that	SCONJ
ftr-313	910	5	even	even	ADV
ftr-313	910	6	if	if	SCONJ
ftr-313	910	7	the	the	DET
ftr-313	910	8	gugit	gugit	NOUN
ftr-313	910	9	includes	include	VERB
ftr-313	910	10	differing	differ	VERB
ftr-313	910	11	thresholds	threshold	NOUN
ftr-313	910	12	for	for	ADP
ftr-313	910	13	combining	combine	VERB
ftr-313	910	14	taxpayers	taxpayer	NOUN
ftr-313	910	15	and	and	CCONJ
ftr-313	910	16	disregarding	disregard	VERB
ftr-313	910	17	tax	tax	NOUN
ftr-313	910	18	avoidance	avoidance	NOUN
ftr-313	910	19	transactions	transaction	NOUN
ftr-313	910	20	,	,	PUNCT
ftr-313	910	21	the	the	DET
ftr-313	910	22	gugit	gugit	NOUN
ftr-313	910	23	will	will	AUX
ftr-313	910	24	nevertheless	nevertheless	ADV
ftr-313	910	25	need	need	VERB
ftr-313	910	26	some	some	DET
ftr-313	910	27	kind	kind	NOUN
ftr-313	910	28	of	of	ADP
ftr-313	910	29	more	more	ADV
ftr-313	910	30	general	general	ADJ
ftr-313	910	31	anti	anti	ADJ
ftr-313	910	32	-	-	ADJ
ftr-313	910	33	avoidance	avoidance	ADJ
ftr-313	910	34	provisions	provision	NOUN
ftr-313	910	35	,	,	PUNCT
ftr-313	910	36	whether	whether	SCONJ
ftr-313	910	37	broad	broad	ADJ
ftr-313	910	38	language	language	NOUN
ftr-313	910	39	like	like	ADP
ftr-313	910	40	that	that	PRON
ftr-313	910	41	of	of	ADP
ftr-313	910	42	a	a	DET
ftr-313	910	43	gaar,180	gaar,180	NOUN
ftr-313	910	44	present	present	ADJ
ftr-313	910	45	value	value	NOUN
ftr-313	910	46	analysis	analysis	NOUN
ftr-313	910	47	like	like	ADP
ftr-313	910	48	that	that	PRON
ftr-313	910	49	of	of	ADP
ftr-313	910	50	the	the	DET
ftr-313	910	51	united	united	PROPN
ftr-313	910	52	states	states	PROPN
ftr-313	910	53	partnership	partnership	PROPN
ftr-313	910	54	allocation	allocation	NOUN
ftr-313	910	55	rule	rule	NOUN
ftr-313	910	56	,	,	PUNCT
ftr-313	910	57	or	or	CCONJ
ftr-313	910	58	the	the	DET
ftr-313	910	59	“	"	PUNCT
ftr-313	910	60	acting	act	VERB
ftr-313	910	61	in	in	ADP
ftr-313	910	62	concert	concert	NOUN
ftr-313	910	63	”	"	PUNCT
ftr-313	910	64	standard	standard	NOUN
ftr-313	910	65	.	.	PUNCT
ftr-313	911	1	without	without	ADP
ftr-313	911	2	a	a	DET
ftr-313	911	3	gaar	gaar	NOUN
ftr-313	911	4	,	,	PUNCT
ftr-313	911	5	technical	technical	ADJ
ftr-313	911	6	compliance	compliance	NOUN
ftr-313	911	7	with	with	ADP
ftr-313	911	8	the	the	DET
ftr-313	911	9	gugit	gugit	NOUN
ftr-313	911	10	’s	’s	PART
ftr-313	911	11	rules	rule	NOUN
ftr-313	911	12	will	will	AUX
ftr-313	911	13	yield	yield	VERB
ftr-313	911	14	opportunities	opportunity	NOUN
ftr-313	911	15	to	to	PART
ftr-313	911	16	structure	structure	VERB
ftr-313	911	17	around	around	ADP
ftr-313	911	18	the	the	DET
ftr-313	911	19	purpose	purpose	NOUN
ftr-313	911	20	of	of	ADP
ftr-313	911	21	the	the	DET
ftr-313	911	22	gugit	gugit	NOUN
ftr-313	911	23	.	.	PUNCT
ftr-313	912	1	rather	rather	ADV
ftr-313	912	2	than	than	ADP
ftr-313	912	3	attempting	attempt	VERB
ftr-313	912	4	to	to	PART
ftr-313	912	5	anticipate	anticipate	VERB
ftr-313	912	6	tax	tax	NOUN
ftr-313	912	7	avoidance	avoidance	NOUN
ftr-313	912	8	opportunities	opportunity	NOUN
ftr-313	912	9	with	with	ADP
ftr-313	912	10	detailed	detailed	ADJ
ftr-313	912	11	statutory	statutory	ADJ
ftr-313	912	12	rules	rule	NOUN
ftr-313	912	13	,	,	PUNCT
ftr-313	912	14	differing	differ	VERB
ftr-313	912	15	relationship	relationship	NOUN
ftr-313	912	16	thresholds	threshold	NOUN
ftr-313	912	17	for	for	ADP
ftr-313	912	18	income	income	NOUN
ftr-313	912	19	and	and	CCONJ
ftr-313	912	20	loss	loss	NOUN
ftr-313	912	21	and	and	CCONJ
ftr-313	912	22	special	special	ADJ
ftr-313	912	23	mechanical	mechanical	ADJ
ftr-313	912	24	rules	rule	NOUN
ftr-313	912	25	,	,	PUNCT
ftr-313	912	26	a	a	DET
ftr-313	912	27	principles	principle	NOUN
ftr-313	912	28	-	-	PUNCT
ftr-313	912	29	based	base	VERB
ftr-313	912	30	approach	approach	NOUN
ftr-313	912	31	like	like	ADP
ftr-313	912	32	a	a	DET
ftr-313	912	33	gaar	gaar	NOUN
ftr-313	912	34	would	would	AUX
ftr-313	912	35	provide	provide	VERB
ftr-313	912	36	the	the	DET
ftr-313	912	37	greatest	great	ADJ
ftr-313	912	38	flexibility	flexibility	NOUN
ftr-313	912	39	to	to	PART
ftr-313	912	40	combat	combat	VERB
ftr-313	912	41	unforeseeable	unforeseeable	ADJ
ftr-313	912	42	tax	tax	NOUN
ftr-313	912	43	planning	planning	NOUN
ftr-313	912	44	opportunities	opportunity	NOUN
ftr-313	912	45	.	.	PUNCT
ftr-313	913	1	insofar	insofar	ADV
ftr-313	913	2	as	as	SCONJ
ftr-313	913	3	the	the	DET
ftr-313	913	4	gugit	gugit	NOUN
ftr-313	913	5	redesigns	redesign	NOUN
ftr-313	913	6	thinking	think	VERB
ftr-313	913	7	about	about	ADP
ftr-313	913	8	taxes	taxis	NOUN
ftr-313	913	9	along	along	ADP
ftr-313	913	10	global	global	ADJ
ftr-313	913	11	lines	line	NOUN
ftr-313	913	12	,	,	PUNCT
ftr-313	913	13	traditional	traditional	ADJ
ftr-313	913	14	arguments	argument	NOUN
ftr-313	913	15	against	against	ADP
ftr-313	913	16	a	a	DET
ftr-313	913	17	gaar181	gaar181	PROPN
ftr-313	913	18	should	should	AUX
ftr-313	913	19	give	give	VERB
ftr-313	913	20	way	way	NOUN
ftr-313	913	21	to	to	ADP
ftr-313	913	22	the	the	DET
ftr-313	913	23	need	need	NOUN
ftr-313	913	24	for	for	ADP
ftr-313	913	25	a	a	DET
ftr-313	913	26	unified	unified	ADJ
ftr-313	913	27	and	and	CCONJ
ftr-313	913	28	effective	effective	ADJ
ftr-313	913	29	approach	approach	NOUN
ftr-313	913	30	to	to	PART
ftr-313	913	31	protect	protect	VERB
ftr-313	913	32	the	the	DET
ftr-313	913	33	integrity	integrity	NOUN
ftr-313	913	34	and	and	CCONJ
ftr-313	913	35	fairness	fairness	NOUN
ftr-313	913	36	of	of	ADP
ftr-313	913	37	this	this	DET
ftr-313	913	38	new	new	ADJ
ftr-313	913	39	taxing	tax	VERB
ftr-313	913	40	system	system	NOUN
ftr-313	913	41	.	.	PUNCT
ftr-313	914	1	c.	c.	PROPN
ftr-313	914	2	residence	residence	PROPN
ftr-313	914	3	change	change	NOUN
ftr-313	914	4	and	and	CCONJ
ftr-313	914	5	expatriation	expatriation	NOUN
ftr-313	914	6	to	to	ADP
ftr-313	914	7	the	the	DET
ftr-313	914	8	extent	extent	NOUN
ftr-313	914	9	that	that	SCONJ
ftr-313	914	10	the	the	DET
ftr-313	914	11	gugit	gugit	NOUN
ftr-313	914	12	uses	use	VERB
ftr-313	914	13	a	a	DET
ftr-313	914	14	residence	residence	NOUN
ftr-313	914	15	concept	concept	NOUN
ftr-313	914	16	in	in	ADP
ftr-313	914	17	distributing	distribute	VERB
ftr-313	914	18	income	income	NOUN
ftr-313	914	19	among	among	ADP
ftr-313	914	20	jurisdictions	jurisdiction	NOUN
ftr-313	914	21	and	and	CCONJ
ftr-313	914	22	tax	tax	NOUN
ftr-313	914	23	rates	rate	NOUN
ftr-313	914	24	differ	differ	VERB
ftr-313	914	25	materially	materially	ADV
ftr-313	914	26	from	from	ADP
ftr-313	914	27	one	one	NUM
ftr-313	914	28	jurisdiction	jurisdiction	NOUN
ftr-313	914	29	to	to	ADP
ftr-313	914	30	another	another	PRON
ftr-313	914	31	,	,	PUNCT
ftr-313	914	32	taxpayers	taxpayer	NOUN
ftr-313	914	33	will	will	AUX
ftr-313	914	34	try	try	VERB
ftr-313	914	35	to	to	PART
ftr-313	914	36	avoid	avoid	VERB
ftr-313	914	37	the	the	DET
ftr-313	914	38	higher	high	ADJ
ftr-313	914	39	tax	tax	NOUN
ftr-313	914	40	jurisdiction	jurisdiction	NOUN
ftr-313	914	41	by	by	ADP
ftr-313	914	42	shifting	shift	VERB
ftr-313	914	43	residence	residence	NOUN
ftr-313	914	44	.	.	PUNCT
ftr-313	915	1	for	for	ADP
ftr-313	915	2	corporations	corporation	NOUN
ftr-313	915	3	,	,	PUNCT
ftr-313	915	4	where	where	SCONJ
ftr-313	915	5	corporate	corporate	ADJ
ftr-313	915	6	residence	residence	NOUN
ftr-313	915	7	is	be	AUX
ftr-313	915	8	a	a	DET
ftr-313	915	9	function	function	NOUN
ftr-313	915	10	of	of	ADP
ftr-313	915	11	place	place	NOUN
ftr-313	915	12	of	of	ADP
ftr-313	915	13	incorporation	incorporation	NOUN
ftr-313	915	14	and	and	CCONJ
ftr-313	915	15	nominal	nominal	ADJ
ftr-313	915	16	headquarters	headquarter	NOUN
ftr-313	915	17	,	,	PUNCT
ftr-313	915	18	rather	rather	ADV
ftr-313	915	19	than	than	ADP
ftr-313	915	20	actual	actual	ADJ
ftr-313	915	21	place	place	NOUN
ftr-313	915	22	of	of	ADP
ftr-313	915	23	management	management	NOUN
ftr-313	915	24	,	,	PUNCT
ftr-313	915	25	change	change	NOUN
ftr-313	915	26	of	of	ADP
ftr-313	915	27	the	the	DET
ftr-313	915	28	country	country	NOUN
ftr-313	915	29	of	of	ADP
ftr-313	915	30	incorporation	incorporation	NOUN
ftr-313	915	31	to	to	PART
ftr-313	915	32	reduce	reduce	VERB
ftr-313	915	33	taxes	taxis	NOUN
ftr-313	915	34	is	be	AUX
ftr-313	915	35	a	a	DET
ftr-313	915	36	sensible	sensible	ADJ
ftr-313	915	37	decision	decision	NOUN
ftr-313	915	38	.	.	PUNCT
ftr-313	916	1	if	if	SCONJ
ftr-313	916	2	the	the	DET
ftr-313	916	3	residence	residence	NOUN
ftr-313	916	4	test	test	NOUN
ftr-313	916	5	is	be	AUX
ftr-313	916	6	a	a	DET
ftr-313	916	7	matter	matter	NOUN
ftr-313	916	8	of	of	ADP
ftr-313	916	9	the	the	DET
ftr-313	916	10	place	place	NOUN
ftr-313	916	11	of	of	ADP
ftr-313	916	12	actual	actual	ADJ
ftr-313	916	13	management	management	NOUN
ftr-313	916	14	,	,	PUNCT
ftr-313	916	15	a	a	DET
ftr-313	916	16	decision	decision	NOUN
ftr-313	916	17	to	to	PART
ftr-313	916	18	relocate	relocate	VERB
ftr-313	916	19	the	the	DET
ftr-313	916	20	alternative	alternative	ADJ
ftr-313	916	21	structures	structure	NOUN
ftr-313	916	22	,	,	PUNCT
ftr-313	916	23	one	one	NUM
ftr-313	916	24	of	of	ADP
ftr-313	916	25	which	which	PRON
ftr-313	916	26	generates	generate	VERB
ftr-313	916	27	a	a	DET
ftr-313	916	28	more	more	ADV
ftr-313	916	29	favorable	favorable	ADJ
ftr-313	916	30	tax	tax	NOUN
ftr-313	916	31	outcome	outcome	NOUN
ftr-313	916	32	than	than	ADP
ftr-313	916	33	another	another	PRON
ftr-313	916	34	)	)	PUNCT
ftr-313	916	35	.	.	PUNCT
ftr-313	917	1	179	179	NUM
ftr-313	917	2	.	.	PUNCT
ftr-313	918	1	for	for	ADP
ftr-313	918	2	example	example	NOUN
ftr-313	918	3	,	,	PUNCT
ftr-313	918	4	in	in	ADP
ftr-313	918	5	germany	germany	PROPN
ftr-313	918	6	,	,	PUNCT
ftr-313	918	7	§	§	PROPN
ftr-313	918	8	42	42	NUM
ftr-313	918	9	abgabeordnung	abgabeordnung	NOUN
ftr-313	918	10	,	,	PUNCT
ftr-313	918	11	in	in	ADP
ftr-313	918	12	sweden	sweden	PROPN
ftr-313	918	13	skatteflyktslagen	skatteflyktslagen	NOUN
ftr-313	918	14	;	;	PUNCT
ftr-313	918	15	in	in	ADP
ftr-313	918	16	the	the	DET
ftr-313	918	17	united	united	PROPN
ftr-313	918	18	states	states	PROPN
ftr-313	918	19	,	,	PUNCT
ftr-313	918	20	i.r.c	i.r.c	NOUN
ftr-313	918	21	.	.	PUNCT
ftr-313	919	1	§	§	PROPN
ftr-313	919	2	7701(o	7701(o	NUM
ftr-313	919	3	)	)	PUNCT
ftr-313	919	4	(	(	PUNCT
ftr-313	919	5	codifying	codify	VERB
ftr-313	919	6	an	an	DET
ftr-313	919	7	economic	economic	ADJ
ftr-313	919	8	substance	substance	NOUN
ftr-313	919	9	concept	concept	NOUN
ftr-313	919	10	)	)	PUNCT
ftr-313	919	11	.	.	PUNCT
ftr-313	920	1	180	180	NUM
ftr-313	920	2	.	.	PUNCT
ftr-313	921	1	i	i	PRON
ftr-313	921	2	d.	d.	PROPN
ftr-313	921	3	for	for	ADP
ftr-313	921	4	the	the	DET
ftr-313	921	5	present	present	ADJ
ftr-313	921	6	value	value	NOUN
ftr-313	921	7	test	test	NOUN
ftr-313	921	8	,	,	PUNCT
ftr-313	921	9	see	see	VERB
ftr-313	921	10	supra	supra	PROPN
ftr-313	921	11	note	note	VERB
ftr-313	921	12	177	177	NUM
ftr-313	921	13	and	and	CCONJ
ftr-313	921	14	accompanying	accompany	VERB
ftr-313	921	15	text	text	NOUN
ftr-313	921	16	.	.	PUNCT
ftr-313	922	1	181	181	NUM
ftr-313	922	2	.	.	PUNCT
ftr-313	923	1	supra	supra	PROPN
ftr-313	923	2	note	note	PROPN
ftr-313	923	3	175	175	NUM
ftr-313	923	4	.	.	PUNCT
ftr-313	924	1	ambiguities	ambiguity	NOUN
ftr-313	924	2	of	of	ADP
ftr-313	924	3	any	any	DET
ftr-313	924	4	statutory	statutory	ADJ
ftr-313	924	5	language	language	NOUN
ftr-313	924	6	creating	create	VERB
ftr-313	924	7	uncertainty	uncertainty	NOUN
ftr-313	924	8	in	in	ADP
ftr-313	924	9	application	application	NOUN
ftr-313	924	10	of	of	ADP
ftr-313	924	11	a	a	DET
ftr-313	924	12	statute	statute	NOUN
ftr-313	924	13	aside	aside	ADV
ftr-313	924	14	,	,	PUNCT
ftr-313	924	15	most	most	ADJ
ftr-313	924	16	,	,	PUNCT
ftr-313	924	17	perhaps	perhaps	ADV
ftr-313	924	18	all	all	PRON
ftr-313	924	19	,	,	PUNCT
ftr-313	924	20	taxpayers	taxpayer	NOUN
ftr-313	924	21	who	who	PRON
ftr-313	924	22	structure	structure	VERB
ftr-313	924	23	to	to	PART
ftr-313	924	24	avoid	avoid	VERB
ftr-313	924	25	the	the	DET
ftr-313	924	26	application	application	NOUN
ftr-313	924	27	of	of	ADP
ftr-313	924	28	a	a	DET
ftr-313	924	29	specific	specific	ADJ
ftr-313	924	30	statute	statute	NOUN
ftr-313	924	31	know	know	VERB
ftr-313	924	32	that	that	SCONJ
ftr-313	924	33	they	they	PRON
ftr-313	924	34	are	be	AUX
ftr-313	924	35	avoiding	avoid	VERB
ftr-313	924	36	taxes	taxis	NOUN
ftr-313	924	37	rather	rather	ADV
ftr-313	924	38	than	than	ADP
ftr-313	924	39	altering	alter	VERB
ftr-313	924	40	the	the	DET
ftr-313	924	41	economic	economic	ADJ
ftr-313	924	42	substance	substance	NOUN
ftr-313	924	43	of	of	ADP
ftr-313	924	44	their	their	PRON
ftr-313	924	45	transactions	transaction	NOUN
ftr-313	924	46	.	.	PUNCT
ftr-313	925	1	ordower	ordower	NOUN
ftr-313	925	2	,	,	PUNCT
ftr-313	925	3	supra	supra	PROPN
ftr-313	925	4	note	note	NOUN
ftr-313	925	5	40	40	NUM
ftr-313	925	6	,	,	PUNCT
ftr-313	925	7	at	at	ADP
ftr-313	925	8	98	98	NUM
ftr-313	925	9	.	.	PUNCT
ftr-313	926	1	2013	2013	NUM
ftr-313	926	2	]	]	PUNCT
ftr-313	926	3	utopian	utopian	ADJ
ftr-313	926	4	visions	vision	NOUN
ftr-313	926	5	toward	toward	ADP
ftr-313	926	6	a	a	DET
ftr-313	926	7	grand	grand	ADJ
ftr-313	926	8	unified	unified	ADJ
ftr-313	926	9	global	global	ADJ
ftr-313	926	10	income	income	NOUN
ftr-313	926	11	tax	tax	NOUN
ftr-313	926	12	405	405	NUM
ftr-313	926	13	corporation	corporation	NOUN
ftr-313	926	14	for	for	ADP
ftr-313	926	15	tax	tax	NOUN
ftr-313	926	16	purposes	purpose	NOUN
ftr-313	926	17	affects	affect	VERB
ftr-313	926	18	the	the	DET
ftr-313	926	19	physical	physical	ADJ
ftr-313	926	20	location	location	NOUN
ftr-313	926	21	of	of	ADP
ftr-313	926	22	the	the	DET
ftr-313	926	23	principal	principal	ADJ
ftr-313	926	24	managers	manager	NOUN
ftr-313	926	25	and	and	CCONJ
ftr-313	926	26	becomes	become	VERB
ftr-313	926	27	a	a	DET
ftr-313	926	28	far	far	ADV
ftr-313	926	29	more	more	ADV
ftr-313	926	30	difficult	difficult	ADJ
ftr-313	926	31	move	move	NOUN
ftr-313	926	32	.	.	PUNCT
ftr-313	927	1	in	in	ADP
ftr-313	927	2	the	the	DET
ftr-313	927	3	case	case	NOUN
ftr-313	927	4	of	of	ADP
ftr-313	927	5	an	an	DET
ftr-313	927	6	individual	individual	ADJ
ftr-313	927	7	taxpayer	taxpayer	NOUN
ftr-313	927	8	,	,	PUNCT
ftr-313	927	9	changing	change	VERB
ftr-313	927	10	one	one	NUM
ftr-313	927	11	’s	’s	PART
ftr-313	927	12	residence	residence	NOUN
ftr-313	927	13	may	may	AUX
ftr-313	927	14	have	have	VERB
ftr-313	927	15	little	little	ADJ
ftr-313	927	16	significance	significance	NOUN
ftr-313	927	17	if	if	SCONJ
ftr-313	927	18	one	one	PRON
ftr-313	927	19	may	may	AUX
ftr-313	927	20	retain	retain	VERB
ftr-313	927	21	the	the	DET
ftr-313	927	22	national	national	ADJ
ftr-313	927	23	citizenship	citizenship	NOUN
ftr-313	927	24	to	to	PART
ftr-313	927	25	which	which	PRON
ftr-313	927	26	one	one	PRON
ftr-313	927	27	has	have	VERB
ftr-313	927	28	an	an	DET
ftr-313	927	29	emotional	emotional	ADJ
ftr-313	927	30	and	and	CCONJ
ftr-313	927	31	linguistic	linguistic	ADJ
ftr-313	927	32	bond	bond	NOUN
ftr-313	927	33	.	.	PUNCT
ftr-313	928	1	in	in	ADP
ftr-313	928	2	fact	fact	NOUN
ftr-313	928	3	,	,	PUNCT
ftr-313	928	4	the	the	DET
ftr-313	928	5	change	change	NOUN
ftr-313	928	6	of	of	ADP
ftr-313	928	7	residence	residence	NOUN
ftr-313	928	8	might	might	AUX
ftr-313	928	9	have	have	VERB
ftr-313	928	10	independent	independent	ADJ
ftr-313	928	11	significance182	significance182	PROPN
ftr-313	928	12	like	like	ADP
ftr-313	928	13	a	a	DET
ftr-313	928	14	retirement	retirement	NOUN
ftr-313	928	15	to	to	ADP
ftr-313	928	16	a	a	DET
ftr-313	928	17	country	country	NOUN
ftr-313	928	18	with	with	ADP
ftr-313	928	19	a	a	DET
ftr-313	928	20	more	more	ADV
ftr-313	928	21	pleasant	pleasant	ADJ
ftr-313	928	22	climate	climate	NOUN
ftr-313	928	23	or	or	CCONJ
ftr-313	928	24	a	a	DET
ftr-313	928	25	lower	low	ADJ
ftr-313	928	26	cost	cost	NOUN
ftr-313	928	27	of	of	ADP
ftr-313	928	28	living	living	NOUN
ftr-313	928	29	,	,	PUNCT
ftr-313	928	30	rather	rather	ADV
ftr-313	928	31	than	than	ADP
ftr-313	928	32	a	a	DET
ftr-313	928	33	tax	tax	NOUN
ftr-313	928	34	avoidance	avoidance	NOUN
ftr-313	928	35	purpose.183	purpose.183	ADJ
ftr-313	928	36	countries	country	NOUN
ftr-313	928	37	with	with	ADP
ftr-313	928	38	territorial	territorial	ADJ
ftr-313	928	39	tax	tax	NOUN
ftr-313	928	40	systems	system	NOUN
ftr-313	928	41	historically	historically	ADV
ftr-313	928	42	permit	permit	VERB
ftr-313	928	43	citizens	citizen	NOUN
ftr-313	928	44	and	and	CCONJ
ftr-313	928	45	taxable	taxable	ADJ
ftr-313	928	46	residents	resident	NOUN
ftr-313	928	47	to	to	PART
ftr-313	928	48	emigrate	emigrate	VERB
ftr-313	928	49	and	and	CCONJ
ftr-313	928	50	free	free	VERB
ftr-313	928	51	themselves	themselves	PRON
ftr-313	928	52	from	from	ADP
ftr-313	928	53	the	the	DET
ftr-313	928	54	home	home	NOUN
ftr-313	928	55	country	country	NOUN
ftr-313	928	56	’s	’s	PART
ftr-313	928	57	income	income	NOUN
ftr-313	928	58	taxes	taxis	NOUN
ftr-313	928	59	,	,	PUNCT
ftr-313	928	60	although	although	SCONJ
ftr-313	928	61	increasingly	increasingly	ADV
ftr-313	928	62	countries	country	NOUN
ftr-313	928	63	have	have	AUX
ftr-313	928	64	turned	turn	VERB
ftr-313	928	65	to	to	ADP
ftr-313	928	66	continuation	continuation	NOUN
ftr-313	928	67	taxes	taxis	NOUN
ftr-313	928	68	to	to	PART
ftr-313	928	69	prevent	prevent	VERB
ftr-313	928	70	tax	tax	NOUN
ftr-313	928	71	emigration.184	emigration.184	NOUN
ftr-313	928	72	with	with	ADP
ftr-313	928	73	its	its	PRON
ftr-313	928	74	tax	tax	NOUN
ftr-313	928	75	on	on	ADP
ftr-313	928	76	worldwide	worldwide	ADJ
ftr-313	928	77	income	income	NOUN
ftr-313	928	78	of	of	ADP
ftr-313	928	79	citizens	citizen	NOUN
ftr-313	928	80	and	and	CCONJ
ftr-313	928	81	permanent	permanent	ADJ
ftr-313	928	82	residents	resident	NOUN
ftr-313	928	83	,	,	PUNCT
ftr-313	928	84	the	the	DET
ftr-313	928	85	united	united	PROPN
ftr-313	928	86	states	states	PROPN
ftr-313	928	87	,	,	PUNCT
ftr-313	928	88	on	on	ADP
ftr-313	928	89	the	the	DET
ftr-313	928	90	other	other	ADJ
ftr-313	928	91	hand	hand	NOUN
ftr-313	928	92	,	,	PUNCT
ftr-313	928	93	requires	require	VERB
ftr-313	928	94	that	that	SCONJ
ftr-313	928	95	the	the	DET
ftr-313	928	96	citizen	citizen	NOUN
ftr-313	928	97	renounce	renounce	VERB
ftr-313	928	98	her	her	PRON
ftr-313	928	99	citizenship	citizenship	NOUN
ftr-313	928	100	and	and	CCONJ
ftr-313	928	101	emigrate	emigrate	VERB
ftr-313	928	102	in	in	ADP
ftr-313	928	103	order	order	NOUN
ftr-313	928	104	to	to	PART
ftr-313	928	105	become	become	VERB
ftr-313	928	106	free	free	ADJ
ftr-313	928	107	from	from	ADP
ftr-313	928	108	the	the	DET
ftr-313	928	109	united	united	PROPN
ftr-313	928	110	states	states	PROPN
ftr-313	928	111	’	'	PUNCT
ftr-313	928	112	income	income	NOUN
ftr-313	928	113	tax.185	tax.185	NOUN
ftr-313	928	114	relinquishing	relinquish	VERB
ftr-313	928	115	one	one	NUM
ftr-313	928	116	’s	’s	PART
ftr-313	928	117	citizenship	citizenship	NOUN
ftr-313	928	118	would	would	AUX
ftr-313	928	119	seem	seem	VERB
ftr-313	928	120	a	a	DET
ftr-313	928	121	much	much	ADV
ftr-313	928	122	higher	high	ADJ
ftr-313	928	123	emotional	emotional	ADJ
ftr-313	928	124	price	price	NOUN
ftr-313	928	125	to	to	PART
ftr-313	928	126	pay	pay	VERB
ftr-313	928	127	to	to	PART
ftr-313	928	128	avoid	avoid	VERB
ftr-313	928	129	taxes	taxis	NOUN
ftr-313	928	130	than	than	ADP
ftr-313	928	131	simply	simply	ADV
ftr-313	928	132	changing	change	VERB
ftr-313	928	133	one	one	NUM
ftr-313	928	134	’s	’s	PART
ftr-313	928	135	residence	residence	NOUN
ftr-313	928	136	while	while	SCONJ
ftr-313	928	137	retaining	retain	VERB
ftr-313	928	138	citizenship	citizenship	NOUN
ftr-313	928	139	.	.	PUNCT
ftr-313	929	1	nevertheless	nevertheless	ADV
ftr-313	929	2	,	,	PUNCT
ftr-313	929	3	some	some	DET
ftr-313	929	4	americans	americans	PROPN
ftr-313	929	5	do	do	AUX
ftr-313	929	6	renounce.186	renounce.186	VERB
ftr-313	929	7	in	in	ADP
ftr-313	929	8	order	order	NOUN
ftr-313	929	9	to	to	PART
ftr-313	929	10	combat	combat	VERB
ftr-313	929	11	change	change	NOUN
ftr-313	929	12	of	of	ADP
ftr-313	929	13	residence	residence	NOUN
ftr-313	929	14	to	to	PART
ftr-313	929	15	avoid	avoid	VERB
ftr-313	929	16	taxes	taxis	NOUN
ftr-313	929	17	,	,	PUNCT
ftr-313	929	18	countries	country	NOUN
ftr-313	929	19	have	have	AUX
ftr-313	929	20	adopted	adopt	VERB
ftr-313	929	21	two	two	NUM
ftr-313	929	22	basic	basic	ADJ
ftr-313	929	23	approaches	approach	NOUN
ftr-313	929	24	:	:	PUNCT
ftr-313	929	25	exit	exit	NOUN
ftr-313	929	26	taxes	taxis	NOUN
ftr-313	929	27	and	and	CCONJ
ftr-313	929	28	continuation	continuation	NOUN
ftr-313	929	29	taxes	taxis	NOUN
ftr-313	929	30	.	.	PUNCT
ftr-313	930	1	an	an	DET
ftr-313	930	2	exit	exit	NOUN
ftr-313	930	3	tax	tax	NOUN
ftr-313	930	4	requires	require	VERB
ftr-313	930	5	the	the	DET
ftr-313	930	6	taxpayer	taxpayer	NOUN
ftr-313	930	7	to	to	PART
ftr-313	930	8	,	,	PUNCT
ftr-313	930	9	at	at	ADP
ftr-313	930	10	the	the	DET
ftr-313	930	11	time	time	NOUN
ftr-313	930	12	of	of	ADP
ftr-313	930	13	expatriation	expatriation	NOUN
ftr-313	930	14	,	,	PUNCT
ftr-313	930	15	include	include	VERB
ftr-313	930	16	in	in	ADP
ftr-313	930	17	income	income	NOUN
ftr-313	930	18	all	all	DET
ftr-313	930	19	the	the	DET
ftr-313	930	20	net	net	ADJ
ftr-313	930	21	gain	gain	NOUN
ftr-313	930	22	the	the	DET
ftr-313	930	23	taxpayer	taxpayer	NOUN
ftr-313	930	24	would	would	AUX
ftr-313	930	25	have	have	AUX
ftr-313	930	26	included	include	VERB
ftr-313	930	27	in	in	ADP
ftr-313	930	28	income	income	NOUN
ftr-313	930	29	if	if	SCONJ
ftr-313	930	30	she	she	PRON
ftr-313	930	31	had	have	AUX
ftr-313	930	32	sold	sell	VERB
ftr-313	930	33	her	her	PRON
ftr-313	930	34	assets	asset	NOUN
ftr-313	930	35	at	at	ADP
ftr-313	930	36	their	their	PRON
ftr-313	930	37	respective	respective	ADJ
ftr-313	930	38	fair	fair	ADJ
ftr-313	930	39	market	market	NOUN
ftr-313	930	40	values	value	NOUN
ftr-313	930	41	on	on	ADP
ftr-313	930	42	the	the	DET
ftr-313	930	43	date	date	NOUN
ftr-313	930	44	of	of	ADP
ftr-313	930	45	residence	residence	NOUN
ftr-313	930	46	change	change	NOUN
ftr-313	930	47	or	or	CCONJ
ftr-313	930	48	expatriation.187	expatriation.187	VERB
ftr-313	930	49	under	under	ADP
ftr-313	930	50	a	a	DET
ftr-313	930	51	continuation	continuation	NOUN
ftr-313	930	52	tax	tax	NOUN
ftr-313	930	53	,	,	PUNCT
ftr-313	930	54	the	the	DET
ftr-313	930	55	departing	depart	VERB
ftr-313	930	56	or	or	CCONJ
ftr-313	930	57	expatriating	expatriate	VERB
ftr-313	930	58	taxpayer	taxpayer	NOUN
ftr-313	930	59	,	,	PUNCT
ftr-313	930	60	corporate	corporate	ADJ
ftr-313	930	61	or	or	CCONJ
ftr-313	930	62	individual	individual	ADJ
ftr-313	930	63	,	,	PUNCT
ftr-313	930	64	remains	remain	VERB
ftr-313	930	65	subject	subject	ADJ
ftr-313	930	66	to	to	ADP
ftr-313	930	67	the	the	DET
ftr-313	930	68	income	income	NOUN
ftr-313	930	69	tax	tax	NOUN
ftr-313	930	70	of	of	ADP
ftr-313	930	71	the	the	DET
ftr-313	930	72	country	country	NOUN
ftr-313	930	73	from	from	ADP
ftr-313	930	74	which	which	PRON
ftr-313	930	75	she	she	PRON
ftr-313	930	76	or	or	CCONJ
ftr-313	930	77	it	it	PRON
ftr-313	930	78	departed	depart	VERB
ftr-313	930	79	or	or	CCONJ
ftr-313	930	80	expatriated	expatriate	VERB
ftr-313	930	81	for	for	ADP
ftr-313	930	82	several	several	ADJ
ftr-313	930	83	years	year	NOUN
ftr-313	930	84	following	follow	VERB
ftr-313	930	85	the	the	DET
ftr-313	930	86	expatriation.188	expatriation.188	PROPN
ftr-313	930	87	182	182	NUM
ftr-313	930	88	.	.	PUNCT
ftr-313	931	1	supra	supra	PROPN
ftr-313	931	2	note	note	PROPN
ftr-313	931	3	133	133	NUM
ftr-313	931	4	and	and	CCONJ
ftr-313	931	5	accompanying	accompany	VERB
ftr-313	931	6	text	text	NOUN
ftr-313	931	7	on	on	ADP
ftr-313	931	8	acts	act	NOUN
ftr-313	931	9	of	of	ADP
ftr-313	931	10	independent	independent	ADJ
ftr-313	931	11	significance	significance	NOUN
ftr-313	931	12	.	.	PUNCT
ftr-313	932	1	183	183	NUM
ftr-313	932	2	.	.	PUNCT
ftr-313	933	1	many	many	ADJ
ftr-313	933	2	canadians	canadian	NOUN
ftr-313	933	3	move	move	VERB
ftr-313	933	4	to	to	ADP
ftr-313	933	5	florida	florida	PROPN
ftr-313	933	6	for	for	ADP
ftr-313	933	7	much	much	ADJ
ftr-313	933	8	of	of	ADP
ftr-313	933	9	the	the	DET
ftr-313	933	10	winter	winter	NOUN
ftr-313	933	11	(	(	PUNCT
ftr-313	933	12	but	but	CCONJ
ftr-313	933	13	tend	tend	VERB
ftr-313	933	14	to	to	PART
ftr-313	933	15	keep	keep	VERB
ftr-313	933	16	their	their	PRON
ftr-313	933	17	period	period	NOUN
ftr-313	933	18	of	of	ADP
ftr-313	933	19	residence	residence	NOUN
ftr-313	933	20	under	under	ADP
ftr-313	933	21	183	183	NUM
ftr-313	933	22	days	day	NOUN
ftr-313	933	23	to	to	PART
ftr-313	933	24	avoid	avoid	VERB
ftr-313	933	25	becoming	become	VERB
ftr-313	933	26	u.s	u.s	PROPN
ftr-313	933	27	.	.	PROPN
ftr-313	933	28	residents	resident	NOUN
ftr-313	933	29	for	for	ADP
ftr-313	933	30	tax	tax	NOUN
ftr-313	933	31	purposes	purpose	NOUN
ftr-313	933	32	)	)	PUNCT
ftr-313	933	33	.	.	PUNCT
ftr-313	934	1	many	many	ADJ
ftr-313	934	2	americans	americans	PROPN
ftr-313	934	3	retire	retire	VERB
ftr-313	934	4	to	to	ADP
ftr-313	934	5	border	border	NOUN
ftr-313	934	6	areas	area	NOUN
ftr-313	934	7	of	of	ADP
ftr-313	934	8	mexico	mexico	PROPN
ftr-313	934	9	to	to	PART
ftr-313	934	10	capture	capture	VERB
ftr-313	934	11	the	the	DET
ftr-313	934	12	lower	low	ADJ
ftr-313	934	13	mexican	mexican	ADJ
ftr-313	934	14	cost	cost	NOUN
ftr-313	934	15	of	of	ADP
ftr-313	934	16	living	living	NOUN
ftr-313	934	17	.	.	PUNCT
ftr-313	935	1	scandinavians	scandinavian	NOUN
ftr-313	935	2	,	,	PUNCT
ftr-313	935	3	germans	germans	PROPN
ftr-313	935	4	,	,	PUNCT
ftr-313	935	5	dutch	dutch	PROPN
ftr-313	935	6	,	,	PUNCT
ftr-313	935	7	and	and	CCONJ
ftr-313	935	8	british	british	ADJ
ftr-313	935	9	select	select	ADJ
ftr-313	935	10	winter	winter	NOUN
ftr-313	935	11	or	or	CCONJ
ftr-313	935	12	all	all	DET
ftr-313	935	13	year	year	NOUN
ftr-313	935	14	residence	residence	NOUN
ftr-313	935	15	in	in	ADP
ftr-313	935	16	spain	spain	PROPN
ftr-313	935	17	and	and	CCONJ
ftr-313	935	18	mediterranean	mediterranean	PROPN
ftr-313	935	19	islands	island	NOUN
ftr-313	935	20	to	to	PART
ftr-313	935	21	avoid	avoid	VERB
ftr-313	935	22	their	their	PRON
ftr-313	935	23	harsh	harsh	ADJ
ftr-313	935	24	northern	northern	ADJ
ftr-313	935	25	climates	climate	NOUN
ftr-313	935	26	.	.	PUNCT
ftr-313	936	1	184	184	X
ftr-313	936	2	.	.	X
ftr-313	937	1	see	see	VERB
ftr-313	937	2	infra	infra	NOUN
ftr-313	937	3	note	note	VERB
ftr-313	937	4	188	188	NUM
ftr-313	937	5	and	and	CCONJ
ftr-313	937	6	accompanying	accompany	VERB
ftr-313	937	7	text	text	NOUN
ftr-313	937	8	.	.	PUNCT
ftr-313	938	1	185	185	NUM
ftr-313	938	2	.	.	PUNCT
ftr-313	939	1	reg	reg	NOUN
ftr-313	939	2	.	.	PUNCT
ftr-313	940	1	§	§	NOUN
ftr-313	940	2	1.1	1.1	NUM
ftr-313	940	3	-	-	SYM
ftr-313	940	4	1(a	1(a	NUM
ftr-313	940	5	)	)	PUNCT
ftr-313	940	6	(	(	PUNCT
ftr-313	940	7	taxing	tax	VERB
ftr-313	940	8	resident	resident	NOUN
ftr-313	940	9	and	and	CCONJ
ftr-313	940	10	nonresident	nonresident	ADJ
ftr-313	940	11	u.s	u.s	PROPN
ftr-313	940	12	.	.	PROPN
ftr-313	940	13	citizens	citizen	NOUN
ftr-313	940	14	on	on	ADP
ftr-313	940	15	their	their	PRON
ftr-313	940	16	worldwide	worldwide	ADJ
ftr-313	940	17	incomes	income	NOUN
ftr-313	940	18	)	)	PUNCT
ftr-313	940	19	.	.	PUNCT
ftr-313	941	1	186	186	NUM
ftr-313	941	2	.	.	PUNCT
ftr-313	942	1	supra	supra	PROPN
ftr-313	942	2	note	note	PROPN
ftr-313	942	3	134	134	NUM
ftr-313	942	4	.	.	NOUN
ftr-313	942	5	187	187	NUM
ftr-313	942	6	.	.	PUNCT
ftr-313	943	1	i.r.c	i.r.c	NOUN
ftr-313	943	2	.	.	PUNCT
ftr-313	944	1	§	§	PROPN
ftr-313	944	2	877a	877a	PROPN
ftr-313	944	3	(	(	PUNCT
ftr-313	944	4	imposing	impose	VERB
ftr-313	944	5	a	a	DET
ftr-313	944	6	tax	tax	NOUN
ftr-313	944	7	on	on	ADP
ftr-313	944	8	individual	individual	ADJ
ftr-313	944	9	expatriations	expatriation	NOUN
ftr-313	944	10	)	)	PUNCT
ftr-313	944	11	.	.	PUNCT
ftr-313	945	1	188	188	NUM
ftr-313	945	2	.	.	PUNCT
ftr-313	945	3	i.r.c	i.r.c	NOUN
ftr-313	945	4	.	.	PUNCT
ftr-313	946	1	§	§	PROPN
ftr-313	946	2	§	§	PROPN
ftr-313	946	3	7874	7874	NUM
ftr-313	946	4	(	(	PUNCT
ftr-313	946	5	taxing	tax	VERB
ftr-313	946	6	in	in	ADP
ftr-313	946	7	the	the	DET
ftr-313	946	8	u.s	u.s	PROPN
ftr-313	946	9	.	.	PROPN
ftr-313	946	10	the	the	DET
ftr-313	946	11	inversion	inversion	NOUN
ftr-313	946	12	gain	gain	NOUN
ftr-313	946	13	of	of	ADP
ftr-313	946	14	an	an	DET
ftr-313	946	15	entity	entity	NOUN
ftr-313	946	16	and	and	CCONJ
ftr-313	946	17	defining	define	VERB
ftr-313	946	18	inversion	inversion	NOUN
ftr-313	946	19	gain	gain	NOUN
ftr-313	946	20	as	as	ADP
ftr-313	946	21	gain	gain	NOUN
ftr-313	946	22	from	from	ADP
ftr-313	946	23	the	the	DET
ftr-313	946	24	sale	sale	NOUN
ftr-313	946	25	of	of	ADP
ftr-313	946	26	assets	asset	NOUN
ftr-313	946	27	or	or	CCONJ
ftr-313	946	28	income	income	NOUN
ftr-313	946	29	from	from	ADP
ftr-313	946	30	licensing	license	VERB
ftr-313	946	31	property	property	NOUN
ftr-313	946	32	to	to	ADP
ftr-313	946	33	a	a	DET
ftr-313	946	34	related	relate	VERB
ftr-313	946	35	party	party	NOUN
ftr-313	946	36	for	for	ADP
ftr-313	946	37	10	10	NUM
ftr-313	946	38	years	year	NOUN
ftr-313	946	39	following	follow	VERB
ftr-313	946	40	expatriation	expatriation	NOUN
ftr-313	946	41	)	)	PUNCT
ftr-313	946	42	;	;	PUNCT
ftr-313	946	43	877	877	NUM
ftr-313	946	44	(	(	PUNCT
ftr-313	946	45	taxing	tax	VERB
ftr-313	946	46	an	an	DET
ftr-313	946	47	expatriating	expatriate	VERB
ftr-313	946	48	individual	individual	NOUN
ftr-313	946	49	on	on	ADP
ftr-313	946	50	effectively	effectively	ADV
ftr-313	946	51	connected	connect	VERB
ftr-313	946	52	income	income	NOUN
ftr-313	946	53	for	for	ADP
ftr-313	946	54	10	10	NUM
ftr-313	946	55	years	year	NOUN
ftr-313	946	56	following	follow	VERB
ftr-313	946	57	406	406	NUM
ftr-313	946	58	florida	florida	PROPN
ftr-313	946	59	tax	tax	NOUN
ftr-313	946	60	review	review	NOUN
ftr-313	946	61	[	[	X
ftr-313	946	62	vol	vol	NOUN
ftr-313	946	63	.	.	PUNCT
ftr-313	947	1	14:9	14:9	NUM
ftr-313	947	2	the	the	DET
ftr-313	947	3	proposed	propose	VERB
ftr-313	947	4	formula	formula	NOUN
ftr-313	947	5	for	for	ADP
ftr-313	947	6	apportionment	apportionment	NOUN
ftr-313	947	7	of	of	ADP
ftr-313	947	8	trade	trade	NOUN
ftr-313	947	9	or	or	CCONJ
ftr-313	947	10	business	business	NOUN
ftr-313	947	11	income	income	NOUN
ftr-313	947	12	under	under	ADP
ftr-313	947	13	the	the	DET
ftr-313	947	14	gugit	gugit	NOUN
ftr-313	947	15	removes	remove	VERB
ftr-313	947	16	most	most	ADJ
ftr-313	947	17	of	of	ADP
ftr-313	947	18	the	the	DET
ftr-313	947	19	incentives	incentive	NOUN
ftr-313	947	20	for	for	ADP
ftr-313	947	21	expatriating	expatriate	VERB
ftr-313	947	22	since	since	SCONJ
ftr-313	947	23	it	it	PRON
ftr-313	947	24	apportions	apportion	VERB
ftr-313	947	25	income	income	NOUN
ftr-313	947	26	based	base	VERB
ftr-313	947	27	upon	upon	SCONJ
ftr-313	947	28	some	some	DET
ftr-313	947	29	factors	factor	NOUN
ftr-313	947	30	that	that	PRON
ftr-313	947	31	remain	remain	VERB
ftr-313	947	32	unchanged	unchanged	ADJ
ftr-313	947	33	following	follow	VERB
ftr-313	947	34	expatriation	expatriation	NOUN
ftr-313	947	35	—	—	PUNCT
ftr-313	947	36	destination	destination	NOUN
ftr-313	947	37	sales	sale	NOUN
ftr-313	947	38	and	and	CCONJ
ftr-313	947	39	beneficial	beneficial	ADJ
ftr-313	947	40	ownership.189	ownership.189	PROPN
ftr-313	947	41	the	the	DET
ftr-313	947	42	underlying	underlie	VERB
ftr-313	947	43	enterprise	enterprise	NOUN
ftr-313	947	44	owners	owner	NOUN
ftr-313	947	45	themselves	themselves	PRON
ftr-313	947	46	would	would	AUX
ftr-313	947	47	have	have	VERB
ftr-313	947	48	to	to	PART
ftr-313	947	49	change	change	VERB
ftr-313	947	50	residence	residence	NOUN
ftr-313	947	51	or	or	CCONJ
ftr-313	947	52	expatriate	expatriate	NOUN
ftr-313	947	53	to	to	PART
ftr-313	947	54	shift	shift	VERB
ftr-313	947	55	the	the	DET
ftr-313	947	56	beneficial	beneficial	ADJ
ftr-313	947	57	ownership	ownership	NOUN
ftr-313	947	58	factor	factor	NOUN
ftr-313	947	59	to	to	ADP
ftr-313	947	60	another	another	DET
ftr-313	947	61	country	country	NOUN
ftr-313	947	62	.	.	PUNCT
ftr-313	948	1	as	as	ADP
ftr-313	948	2	a	a	DET
ftr-313	948	3	practical	practical	ADJ
ftr-313	948	4	matter	matter	NOUN
ftr-313	948	5	,	,	PUNCT
ftr-313	948	6	relocation	relocation	NOUN
ftr-313	948	7	of	of	ADP
ftr-313	948	8	property	property	NOUN
ftr-313	948	9	and	and	CCONJ
ftr-313	948	10	payroll	payroll	NOUN
ftr-313	948	11	to	to	ADP
ftr-313	948	12	a	a	DET
ftr-313	948	13	low	low	ADJ
ftr-313	948	14	tax	tax	NOUN
ftr-313	948	15	jurisdiction	jurisdiction	NOUN
ftr-313	948	16	is	be	AUX
ftr-313	948	17	likely	likely	ADJ
ftr-313	948	18	to	to	PART
ftr-313	948	19	be	be	AUX
ftr-313	948	20	a	a	DET
ftr-313	948	21	matter	matter	NOUN
ftr-313	948	22	of	of	ADP
ftr-313	948	23	business	business	NOUN
ftr-313	948	24	economics	economic	NOUN
ftr-313	948	25	,	,	PUNCT
ftr-313	948	26	such	such	ADJ
ftr-313	948	27	as	as	ADP
ftr-313	948	28	lower	low	ADJ
ftr-313	948	29	wages	wage	NOUN
ftr-313	948	30	and	and	CCONJ
ftr-313	948	31	property	property	NOUN
ftr-313	948	32	costs	cost	NOUN
ftr-313	948	33	,	,	PUNCT
ftr-313	948	34	rather	rather	ADV
ftr-313	948	35	than	than	ADP
ftr-313	948	36	tax	tax	NOUN
ftr-313	948	37	avoidance	avoidance	NOUN
ftr-313	948	38	.	.	PUNCT
ftr-313	949	1	similarly	similarly	ADV
ftr-313	949	2	,	,	PUNCT
ftr-313	949	3	if	if	SCONJ
ftr-313	949	4	the	the	DET
ftr-313	949	5	gugit	gugit	NOUN
ftr-313	949	6	allocates	allocate	VERB
ftr-313	949	7	an	an	DET
ftr-313	949	8	individual	individual	NOUN
ftr-313	949	9	’s	’s	PART
ftr-313	949	10	income	income	NOUN
ftr-313	949	11	based	base	VERB
ftr-313	949	12	on	on	ADP
ftr-313	949	13	intended	intend	VERB
ftr-313	949	14	impact	impact	NOUN
ftr-313	949	15	or	or	CCONJ
ftr-313	949	16	relative	relative	ADJ
ftr-313	949	17	periods	period	NOUN
ftr-313	949	18	of	of	ADP
ftr-313	949	19	residence,190	residence,190	NOUN
ftr-313	949	20	change	change	NOUN
ftr-313	949	21	of	of	ADP
ftr-313	949	22	residence	residence	NOUN
ftr-313	949	23	or	or	CCONJ
ftr-313	949	24	expatriation	expatriation	NOUN
ftr-313	949	25	may	may	AUX
ftr-313	949	26	have	have	VERB
ftr-313	949	27	little	little	ADJ
ftr-313	949	28	effect	effect	NOUN
ftr-313	949	29	on	on	ADP
ftr-313	949	30	the	the	DET
ftr-313	949	31	taxpayer	taxpayer	NOUN
ftr-313	949	32	’s	’s	PART
ftr-313	949	33	tax	tax	NOUN
ftr-313	949	34	rate	rate	NOUN
ftr-313	949	35	on	on	ADP
ftr-313	949	36	personal	personal	ADJ
ftr-313	949	37	services	service	NOUN
ftr-313	949	38	income	income	NOUN
ftr-313	949	39	since	since	SCONJ
ftr-313	949	40	both	both	DET
ftr-313	949	41	factors	factor	NOUN
ftr-313	949	42	are	be	AUX
ftr-313	949	43	independent	independent	ADJ
ftr-313	949	44	of	of	ADP
ftr-313	949	45	the	the	DET
ftr-313	949	46	taxpayer	taxpayer	NOUN
ftr-313	949	47	’s	’s	PART
ftr-313	949	48	permanent	permanent	ADJ
ftr-313	949	49	residence	residence	NOUN
ftr-313	949	50	.	.	PUNCT
ftr-313	950	1	investment	investment	NOUN
ftr-313	950	2	income	income	NOUN
ftr-313	950	3	follows	follow	VERB
ftr-313	950	4	residence	residence	NOUN
ftr-313	950	5	more	more	ADV
ftr-313	950	6	closely	closely	ADV
ftr-313	950	7	and	and	CCONJ
ftr-313	950	8	is	be	AUX
ftr-313	950	9	likely	likely	ADJ
ftr-313	950	10	to	to	PART
ftr-313	950	11	shift	shift	VERB
ftr-313	950	12	with	with	ADP
ftr-313	950	13	residence	residence	NOUN
ftr-313	950	14	.	.	PUNCT
ftr-313	951	1	given	give	VERB
ftr-313	951	2	the	the	DET
ftr-313	951	3	centralization	centralization	NOUN
ftr-313	951	4	of	of	ADP
ftr-313	951	5	tax	tax	NOUN
ftr-313	951	6	reporting	reporting	NOUN
ftr-313	951	7	and	and	CCONJ
ftr-313	951	8	collection	collection	NOUN
ftr-313	951	9	,	,	PUNCT
ftr-313	951	10	a	a	DET
ftr-313	951	11	continuation	continuation	NOUN
ftr-313	951	12	tax	tax	NOUN
ftr-313	951	13	may	may	AUX
ftr-313	951	14	be	be	AUX
ftr-313	951	15	more	more	ADV
ftr-313	951	16	administrable	administrable	ADJ
ftr-313	951	17	than	than	ADP
ftr-313	951	18	an	an	DET
ftr-313	951	19	exit	exit	NOUN
ftr-313	951	20	tax	tax	NOUN
ftr-313	951	21	to	to	PART
ftr-313	951	22	counter	counter	VERB
ftr-313	951	23	tax	tax	NOUN
ftr-313	951	24	departures	departure	NOUN
ftr-313	951	25	and	and	CCONJ
ftr-313	951	26	expatriations	expatriation	NOUN
ftr-313	951	27	.	.	PUNCT
ftr-313	952	1	a	a	DET
ftr-313	952	2	continuation	continuation	NOUN
ftr-313	952	3	tax	tax	NOUN
ftr-313	952	4	does	do	AUX
ftr-313	952	5	not	not	PART
ftr-313	952	6	require	require	VERB
ftr-313	952	7	immediate	immediate	ADJ
ftr-313	952	8	asset	asset	NOUN
ftr-313	952	9	valuations	valuation	NOUN
ftr-313	952	10	with	with	ADP
ftr-313	952	11	their	their	PRON
ftr-313	952	12	uncertainties	uncertainty	NOUN
ftr-313	952	13	for	for	ADP
ftr-313	952	14	all	all	PRON
ftr-313	952	15	but	but	SCONJ
ftr-313	952	16	the	the	DET
ftr-313	952	17	most	most	ADV
ftr-313	952	18	liquid	liquid	ADJ
ftr-313	952	19	assets	asset	NOUN
ftr-313	952	20	.	.	PUNCT
ftr-313	953	1	a	a	DET
ftr-313	953	2	continuation	continuation	NOUN
ftr-313	953	3	tax	tax	NOUN
ftr-313	953	4	also	also	ADV
ftr-313	953	5	requires	require	VERB
ftr-313	953	6	taxpayers	taxpayer	NOUN
ftr-313	953	7	to	to	PART
ftr-313	953	8	cut	cut	VERB
ftr-313	953	9	ties	tie	NOUN
ftr-313	953	10	with	with	ADP
ftr-313	953	11	the	the	DET
ftr-313	953	12	home	home	NOUN
ftr-313	953	13	country	country	NOUN
ftr-313	953	14	if	if	SCONJ
ftr-313	953	15	they	they	PRON
ftr-313	953	16	wish	wish	VERB
ftr-313	953	17	to	to	PART
ftr-313	953	18	become	become	VERB
ftr-313	953	19	free	free	ADJ
ftr-313	953	20	from	from	ADP
ftr-313	953	21	the	the	DET
ftr-313	953	22	continuation	continuation	NOUN
ftr-313	953	23	tax.191	tax.191	NOUN
ftr-313	953	24	ultimately	ultimately	ADV
ftr-313	953	25	,	,	PUNCT
ftr-313	953	26	change	change	NOUN
ftr-313	953	27	of	of	ADP
ftr-313	953	28	residence	residence	NOUN
ftr-313	953	29	and	and	CCONJ
ftr-313	953	30	expatriation	expatriation	NOUN
ftr-313	953	31	will	will	AUX
ftr-313	953	32	cease	cease	VERB
ftr-313	953	33	to	to	PART
ftr-313	953	34	be	be	AUX
ftr-313	953	35	an	an	DET
ftr-313	953	36	issue	issue	NOUN
ftr-313	953	37	if	if	SCONJ
ftr-313	953	38	tax	tax	NOUN
ftr-313	953	39	rates	rate	NOUN
ftr-313	953	40	harmonize	harmonize	VERB
ftr-313	953	41	as	as	SCONJ
ftr-313	953	42	one	one	PRON
ftr-313	953	43	would	would	AUX
ftr-313	953	44	expect	expect	VERB
ftr-313	953	45	them	they	PRON
ftr-313	953	46	to	to	PART
ftr-313	953	47	do	do	VERB
ftr-313	953	48	under	under	ADP
ftr-313	953	49	a	a	DET
ftr-313	953	50	gugit	gugit	NOUN
ftr-313	953	51	.	.	PUNCT
ftr-313	954	1	d.	d.	PROPN
ftr-313	954	2	language	language	PROPN
ftr-313	954	3	and	and	CCONJ
ftr-313	954	4	currency	currency	NOUN
ftr-313	954	5	translation	translation	NOUN
ftr-313	954	6	there	there	PRON
ftr-313	954	7	are	be	VERB
ftr-313	954	8	six	six	NUM
ftr-313	954	9	official	official	ADJ
ftr-313	954	10	languages	language	NOUN
ftr-313	954	11	of	of	ADP
ftr-313	954	12	the	the	DET
ftr-313	954	13	united	united	PROPN
ftr-313	954	14	nations	nations	PROPN
ftr-313	954	15	:	:	PUNCT
ftr-313	954	16	arabic	arabic	ADJ
ftr-313	954	17	,	,	PUNCT
ftr-313	954	18	chinese	chinese	PROPN
ftr-313	954	19	,	,	PUNCT
ftr-313	954	20	english	english	PROPN
ftr-313	954	21	,	,	PUNCT
ftr-313	954	22	french	french	ADJ
ftr-313	954	23	,	,	PUNCT
ftr-313	954	24	russian	russian	ADJ
ftr-313	954	25	,	,	PUNCT
ftr-313	954	26	and	and	CCONJ
ftr-313	954	27	spanish,192	spanish,192	NOUN
ftr-313	954	28	but	but	CCONJ
ftr-313	954	29	the	the	DET
ftr-313	954	30	eu	eu	PROPN
ftr-313	954	31	operates	operate	VERB
ftr-313	954	32	expatriation	expatriation	NOUN
ftr-313	954	33	)	)	PUNCT
ftr-313	954	34	;	;	PUNCT
ftr-313	954	35	see	see	VERB
ftr-313	954	36	income	income	NOUN
ftr-313	954	37	tax	tax	NOUN
ftr-313	954	38	law	law	NOUN
ftr-313	954	39	of	of	ADP
ftr-313	954	40	sweden	sweden	PROPN
ftr-313	954	41	,	,	PUNCT
ftr-313	954	42	supra	supra	PROPN
ftr-313	954	43	note	note	PROPN
ftr-313	954	44	109	109	NUM
ftr-313	954	45	,	,	PUNCT
ftr-313	954	46	3	3	NUM
ftr-313	954	47	.	.	PUNCT
ftr-313	955	1	kap	kap	NOUN
ftr-313	955	2	.	.	PUNCT
ftr-313	956	1	3	3	NUM
ftr-313	956	2	§	§	PROPN
ftr-313	956	3	3	3	NUM
ftr-313	956	4	.	.	NUM
ftr-313	956	5	,	,	PUNCT
ftr-313	956	6	7	7	NUM
ftr-313	956	7	§	§	PROPN
ftr-313	956	8	(	(	PUNCT
ftr-313	956	9	taxing	tax	VERB
ftr-313	956	10	expatriates	expatriate	NOUN
ftr-313	956	11	on	on	ADP
ftr-313	956	12	their	their	PRON
ftr-313	956	13	income	income	NOUN
ftr-313	956	14	from	from	ADP
ftr-313	956	15	all	all	DET
ftr-313	956	16	sources	source	NOUN
ftr-313	956	17	if	if	SCONJ
ftr-313	956	18	they	they	PRON
ftr-313	956	19	continue	continue	VERB
ftr-313	956	20	to	to	PART
ftr-313	956	21	have	have	VERB
ftr-313	956	22	substantial	substantial	ADJ
ftr-313	956	23	connection	connection	NOUN
ftr-313	956	24	with	with	ADP
ftr-313	956	25	sweden	sweden	PROPN
ftr-313	956	26	presumptively	presumptively	ADV
ftr-313	956	27	for	for	ADP
ftr-313	956	28	five	five	NUM
ftr-313	956	29	years	year	NOUN
ftr-313	956	30	following	follow	VERB
ftr-313	956	31	expatriation	expatriation	NOUN
ftr-313	956	32	)	)	PUNCT
ftr-313	956	33	.	.	PUNCT
ftr-313	957	1	189	189	NUM
ftr-313	957	2	.	.	PUNCT
ftr-313	957	3	supra	supra	PROPN
ftr-313	957	4	part	part	NOUN
ftr-313	957	5	iv.a.1	iv.a.1	PROPN
ftr-313	957	6	.	.	PUNCT
ftr-313	958	1	and	and	CCONJ
ftr-313	959	1	a.4	a.4	X
ftr-313	959	2	.	.	PROPN
ftr-313	959	3	190	190	NUM
ftr-313	959	4	.	.	PUNCT
ftr-313	960	1	supra	supra	PROPN
ftr-313	960	2	part	part	PROPN
ftr-313	960	3	iv.a.5	iv.a.5	VERB
ftr-313	960	4	.	.	PROPN
ftr-313	960	5	,	,	PUNCT
ftr-313	960	6	especially	especially	ADV
ftr-313	960	7	text	text	NOUN
ftr-313	960	8	accompanying	accompany	VERB
ftr-313	960	9	and	and	CCONJ
ftr-313	960	10	following	follow	VERB
ftr-313	960	11	note	note	NOUN
ftr-313	960	12	139	139	NUM
ftr-313	960	13	.	.	PUNCT
ftr-313	961	1	191	191	NUM
ftr-313	961	2	.	.	PUNCT
ftr-313	962	1	the	the	DET
ftr-313	962	2	u.s	u.s	PROPN
ftr-313	962	3	.	.	PROPN
ftr-313	962	4	continuation	continuation	NOUN
ftr-313	962	5	tax	tax	NOUN
ftr-313	962	6	under	under	ADP
ftr-313	962	7	section	section	NOUN
ftr-313	962	8	877(c)(2)(b	877(c)(2)(b	NUM
ftr-313	962	9	)	)	PUNCT
ftr-313	962	10	excepts	except	VERB
ftr-313	962	11	dual	dual	ADJ
ftr-313	962	12	nationals	national	NOUN
ftr-313	962	13	from	from	ADP
ftr-313	962	14	the	the	DET
ftr-313	962	15	continuation	continuation	NOUN
ftr-313	962	16	tax	tax	NOUN
ftr-313	962	17	only	only	ADV
ftr-313	962	18	if	if	SCONJ
ftr-313	962	19	they	they	PRON
ftr-313	962	20	maintain	maintain	VERB
ftr-313	962	21	no	no	DET
ftr-313	962	22	substantial	substantial	ADJ
ftr-313	962	23	contacts	contact	NOUN
ftr-313	962	24	with	with	ADP
ftr-313	962	25	the	the	DET
ftr-313	962	26	u.s	u.s	PROPN
ftr-313	962	27	.	.	PROPN
ftr-313	962	28	similarly	similarly	ADV
ftr-313	962	29	,	,	PUNCT
ftr-313	962	30	the	the	DET
ftr-313	962	31	swedish	swedish	ADJ
ftr-313	962	32	continuation	continuation	NOUN
ftr-313	962	33	tax	tax	NOUN
ftr-313	962	34	holds	hold	VERB
ftr-313	962	35	expatriates	expatriate	NOUN
ftr-313	962	36	to	to	ADP
ftr-313	962	37	taxability	taxability	NOUN
ftr-313	962	38	in	in	ADP
ftr-313	962	39	sweden	sweden	PROPN
ftr-313	962	40	on	on	ADP
ftr-313	962	41	their	their	PRON
ftr-313	962	42	income	income	NOUN
ftr-313	962	43	from	from	ADP
ftr-313	962	44	all	all	DET
ftr-313	962	45	sources	source	NOUN
ftr-313	962	46	for	for	ADP
ftr-313	962	47	the	the	DET
ftr-313	962	48	five	five	NUM
ftr-313	962	49	-	-	PUNCT
ftr-313	962	50	year	year	NOUN
ftr-313	962	51	continuation	continuation	NOUN
ftr-313	962	52	if	if	SCONJ
ftr-313	962	53	they	they	PRON
ftr-313	962	54	maintain	maintain	VERB
ftr-313	962	55	significant	significant	ADJ
ftr-313	962	56	contacts	contact	NOUN
ftr-313	962	57	with	with	ADP
ftr-313	962	58	sweden	sweden	PROPN
ftr-313	962	59	,	,	PUNCT
ftr-313	962	60	including	include	VERB
ftr-313	962	61	,	,	PUNCT
ftr-313	962	62	for	for	ADP
ftr-313	962	63	example	example	NOUN
ftr-313	962	64	,	,	PUNCT
ftr-313	962	65	continuing	continue	VERB
ftr-313	962	66	conduct	conduct	NOUN
ftr-313	962	67	of	of	ADP
ftr-313	962	68	a	a	DET
ftr-313	962	69	trade	trade	NOUN
ftr-313	962	70	or	or	CCONJ
ftr-313	962	71	business	business	NOUN
ftr-313	962	72	,	,	PUNCT
ftr-313	962	73	possession	possession	NOUN
ftr-313	962	74	of	of	ADP
ftr-313	962	75	a	a	DET
ftr-313	962	76	year	year	NOUN
ftr-313	962	77	round	round	NOUN
ftr-313	962	78	residence	residence	NOUN
ftr-313	962	79	,	,	PUNCT
ftr-313	962	80	family	family	NOUN
ftr-313	962	81	,	,	PUNCT
ftr-313	962	82	and	and	CCONJ
ftr-313	962	83	so	so	ADV
ftr-313	962	84	forth	forth	ADV
ftr-313	962	85	.	.	PUNCT
ftr-313	963	1	see	see	VERB
ftr-313	963	2	income	income	NOUN
ftr-313	963	3	tax	tax	NOUN
ftr-313	963	4	law	law	NOUN
ftr-313	963	5	of	of	ADP
ftr-313	963	6	sweden	sweden	PROPN
ftr-313	963	7	,	,	PUNCT
ftr-313	963	8	supra	supra	PROPN
ftr-313	963	9	note	note	PROPN
ftr-313	963	10	109	109	NUM
ftr-313	963	11	,	,	PUNCT
ftr-313	963	12	3	3	NUM
ftr-313	963	13	.	.	PUNCT
ftr-313	963	14	kap	kap	NOUN
ftr-313	963	15	.	.	PUNCT
ftr-313	964	1	7	7	NUM
ftr-313	964	2	§	§	PROPN
ftr-313	964	3	inkomstskattelag	inkomstskattelag	NOUN
ftr-313	964	4	(	(	PUNCT
ftr-313	964	5	sweden	sweden	PROPN
ftr-313	964	6	)	)	PUNCT
ftr-313	964	7	.	.	PUNCT
ftr-313	965	1	192	192	NUM
ftr-313	965	2	.	.	PUNCT
ftr-313	965	3	un	un	PROPN
ftr-313	965	4	official	official	PROPN
ftr-313	965	5	languages	language	NOUN
ftr-313	965	6	,	,	PUNCT
ftr-313	965	7	united	united	PROPN
ftr-313	965	8	nations	nation	NOUN
ftr-313	965	9	,	,	PUNCT
ftr-313	965	10	http://www.un.org/en/	http://www.un.org/en/	NOUN
ftr-313	965	11	aboutun	aboutun	NOUN
ftr-313	965	12	/	/	SYM
ftr-313	965	13	languages.shtml/	languages.shtml/	NOUN
ftr-313	965	14	(	(	PUNCT
ftr-313	965	15	last	last	ADJ
ftr-313	965	16	updated	update	VERB
ftr-313	965	17	august	august	PROPN
ftr-313	965	18	29	29	NUM
ftr-313	965	19	,	,	PUNCT
ftr-313	965	20	2013	2013	NUM
ftr-313	965	21	)	)	PUNCT
ftr-313	965	22	.	.	PUNCT
ftr-313	966	1	2013	2013	NUM
ftr-313	966	2	]	]	PUNCT
ftr-313	966	3	utopian	utopian	ADJ
ftr-313	966	4	visions	vision	NOUN
ftr-313	966	5	toward	toward	ADP
ftr-313	966	6	a	a	DET
ftr-313	966	7	grand	grand	ADJ
ftr-313	966	8	unified	unified	ADJ
ftr-313	966	9	global	global	ADJ
ftr-313	966	10	income	income	NOUN
ftr-313	966	11	tax	tax	NOUN
ftr-313	966	12	407	407	NUM
ftr-313	966	13	currently	currently	ADV
ftr-313	966	14	in	in	ADP
ftr-313	966	15	twenty	twenty	NUM
ftr-313	966	16	-	-	PUNCT
ftr-313	966	17	three	three	NUM
ftr-313	966	18	official	official	ADJ
ftr-313	966	19	languages	language	NOUN
ftr-313	966	20	.	.	PUNCT
ftr-313	967	1	however	however	ADV
ftr-313	967	2	,	,	PUNCT
ftr-313	967	3	the	the	DET
ftr-313	967	4	eu	eu	PROPN
ftr-313	967	5	does	do	AUX
ftr-313	967	6	not	not	PART
ftr-313	967	7	translate	translate	VERB
ftr-313	967	8	documents	document	NOUN
ftr-313	967	9	automatically	automatically	ADV
ftr-313	967	10	into	into	ADP
ftr-313	967	11	all	all	DET
ftr-313	967	12	twenty	twenty	NUM
ftr-313	967	13	-	-	PUNCT
ftr-313	967	14	three	three	NUM
ftr-313	967	15	but	but	CCONJ
ftr-313	967	16	relies	rely	VERB
ftr-313	967	17	primarily	primarily	ADV
ftr-313	967	18	on	on	ADP
ftr-313	967	19	english	english	PROPN
ftr-313	967	20	,	,	PUNCT
ftr-313	967	21	french	french	ADJ
ftr-313	967	22	,	,	PUNCT
ftr-313	967	23	and	and	CCONJ
ftr-313	967	24	german	german	NOUN
ftr-313	967	25	as	as	ADP
ftr-313	967	26	its	its	PRON
ftr-313	967	27	procedural	procedural	ADJ
ftr-313	967	28	languages.193	languages.193	NOUN
ftr-313	967	29	the	the	DET
ftr-313	967	30	irs	irs	PROPN
ftr-313	967	31	provides	provide	VERB
ftr-313	967	32	some	some	DET
ftr-313	967	33	documents	document	NOUN
ftr-313	967	34	in	in	ADP
ftr-313	967	35	spanish	spanish	ADJ
ftr-313	967	36	,	,	PUNCT
ftr-313	967	37	chinese	chinese	ADJ
ftr-313	967	38	,	,	PUNCT
ftr-313	967	39	korean	korean	ADJ
ftr-313	967	40	,	,	PUNCT
ftr-313	967	41	vietnamese	vietnamese	NOUN
ftr-313	967	42	,	,	PUNCT
ftr-313	967	43	and	and	CCONJ
ftr-313	967	44	russian.194	russian.194	VERB
ftr-313	967	45	the	the	DET
ftr-313	967	46	quality	quality	NOUN
ftr-313	967	47	of	of	ADP
ftr-313	967	48	computerized	computerized	ADJ
ftr-313	967	49	translation	translation	NOUN
ftr-313	967	50	is	be	AUX
ftr-313	967	51	imperfect	imperfect	ADJ
ftr-313	967	52	but	but	CCONJ
ftr-313	967	53	improving,195	improving,195	NOUN
ftr-313	967	54	and	and	CCONJ
ftr-313	967	55	there	there	PRON
ftr-313	967	56	is	be	VERB
ftr-313	967	57	no	no	DET
ftr-313	967	58	reason	reason	NOUN
ftr-313	967	59	to	to	PART
ftr-313	967	60	assume	assume	VERB
ftr-313	967	61	that	that	SCONJ
ftr-313	967	62	the	the	DET
ftr-313	967	63	quality	quality	NOUN
ftr-313	967	64	will	will	AUX
ftr-313	967	65	not	not	PART
ftr-313	967	66	continue	continue	VERB
ftr-313	967	67	to	to	PART
ftr-313	967	68	improve	improve	VERB
ftr-313	967	69	over	over	ADP
ftr-313	967	70	the	the	DET
ftr-313	967	71	next	next	ADJ
ftr-313	967	72	several	several	ADJ
ftr-313	967	73	years	year	NOUN
ftr-313	967	74	.	.	PUNCT
ftr-313	968	1	the	the	DET
ftr-313	968	2	model	model	NOUN
ftr-313	968	3	of	of	ADP
ftr-313	968	4	working	work	VERB
ftr-313	968	5	in	in	ADP
ftr-313	968	6	a	a	DET
ftr-313	968	7	handful	handful	NOUN
ftr-313	968	8	of	of	ADP
ftr-313	968	9	languages	language	NOUN
ftr-313	968	10	having	have	VERB
ftr-313	968	11	wide	wide	ADJ
ftr-313	968	12	usage	usage	NOUN
ftr-313	968	13	and	and	CCONJ
ftr-313	968	14	providing	provide	VERB
ftr-313	968	15	translation	translation	NOUN
ftr-313	968	16	into	into	ADP
ftr-313	968	17	other	other	ADJ
ftr-313	968	18	languages	language	NOUN
ftr-313	968	19	when	when	SCONJ
ftr-313	968	20	needed	need	VERB
ftr-313	968	21	seems	seem	VERB
ftr-313	968	22	a	a	DET
ftr-313	968	23	reasonable	reasonable	ADJ
ftr-313	968	24	approach	approach	NOUN
ftr-313	968	25	for	for	ADP
ftr-313	968	26	the	the	DET
ftr-313	968	27	gugit	gugit	NOUN
ftr-313	968	28	.	.	PUNCT
ftr-313	969	1	english	english	PROPN
ftr-313	969	2	tends	tend	VERB
ftr-313	969	3	to	to	PART
ftr-313	969	4	predominate	predominate	VERB
ftr-313	969	5	in	in	ADP
ftr-313	969	6	international	international	ADJ
ftr-313	969	7	business	business	NOUN
ftr-313	969	8	transactions	transaction	NOUN
ftr-313	969	9	and	and	CCONJ
ftr-313	969	10	has	have	AUX
ftr-313	969	11	become	become	VERB
ftr-313	969	12	an	an	DET
ftr-313	969	13	unofficial	unofficial	ADJ
ftr-313	969	14	worldwide	worldwide	ADJ
ftr-313	969	15	common	common	ADJ
ftr-313	969	16	language.196	language.196	NOUN
ftr-313	969	17	invariably	invariably	ADV
ftr-313	969	18	,	,	PUNCT
ftr-313	969	19	tieas	tiea	NOUN
ftr-313	969	20	have	have	VERB
ftr-313	969	21	an	an	DET
ftr-313	969	22	english	english	ADJ
ftr-313	969	23	language	language	NOUN
ftr-313	969	24	official	official	ADJ
ftr-313	969	25	text	text	NOUN
ftr-313	969	26	based	base	VERB
ftr-313	969	27	upon	upon	SCONJ
ftr-313	969	28	the	the	DET
ftr-313	969	29	oecd	oecd	PROPN
ftr-313	969	30	model.197	model.197	PROPN
ftr-313	969	31	while	while	SCONJ
ftr-313	969	32	this	this	DET
ftr-313	969	33	article	article	NOUN
ftr-313	969	34	does	do	AUX
ftr-313	969	35	not	not	PART
ftr-313	969	36	suggest	suggest	VERB
ftr-313	969	37	that	that	SCONJ
ftr-313	969	38	the	the	DET
ftr-313	969	39	gugit	gugit	NOUN
ftr-313	969	40	use	use	VERB
ftr-313	969	41	only	only	ADV
ftr-313	969	42	english	english	PROPN
ftr-313	969	43	,	,	PUNCT
ftr-313	969	44	as	as	ADP
ftr-313	969	45	a	a	DET
ftr-313	969	46	practical	practical	ADJ
ftr-313	969	47	matter	matter	NOUN
ftr-313	969	48	,	,	PUNCT
ftr-313	969	49	the	the	DET
ftr-313	969	50	group	group	NOUN
ftr-313	969	51	that	that	PRON
ftr-313	969	52	will	will	AUX
ftr-313	969	53	design	design	VERB
ftr-313	969	54	the	the	DET
ftr-313	969	55	gugit	gugit	NOUN
ftr-313	969	56	is	be	AUX
ftr-313	969	57	likely	likely	ADJ
ftr-313	969	58	to	to	PART
ftr-313	969	59	conduct	conduct	VERB
ftr-313	969	60	negotiations	negotiation	NOUN
ftr-313	969	61	primarily	primarily	ADV
ftr-313	969	62	in	in	ADP
ftr-313	969	63	english198	english198	PROPN
ftr-313	969	64	and	and	CCONJ
ftr-313	969	65	generate	generate	VERB
ftr-313	969	66	a	a	DET
ftr-313	969	67	single	single	ADJ
ftr-313	969	68	language	language	NOUN
ftr-313	969	69	text	text	NOUN
ftr-313	969	70	for	for	ADP
ftr-313	969	71	the	the	DET
ftr-313	969	72	gugit	gugit	NOUN
ftr-313	969	73	initially	initially	ADV
ftr-313	969	74	before	before	ADP
ftr-313	969	75	translating	translate	VERB
ftr-313	969	76	it	it	PRON
ftr-313	969	77	into	into	ADP
ftr-313	969	78	other	other	ADJ
ftr-313	969	79	languages	language	NOUN
ftr-313	969	80	.	.	PUNCT
ftr-313	970	1	while	while	SCONJ
ftr-313	970	2	translations	translation	NOUN
ftr-313	970	3	into	into	ADP
ftr-313	970	4	many	many	ADJ
ftr-313	970	5	languages	language	NOUN
ftr-313	970	6	may	may	AUX
ftr-313	970	7	become	become	VERB
ftr-313	970	8	necessary	necessary	ADJ
ftr-313	970	9	for	for	ADP
ftr-313	970	10	users	user	NOUN
ftr-313	970	11	,	,	PUNCT
ftr-313	970	12	the	the	DET
ftr-313	970	13	gugit	gugit	NOUN
ftr-313	970	14	presumably	presumably	ADV
ftr-313	970	15	will	will	AUX
ftr-313	970	16	have	have	VERB
ftr-313	970	17	one	one	NUM
ftr-313	970	18	or	or	CCONJ
ftr-313	970	19	at	at	ADP
ftr-313	970	20	most	most	ADJ
ftr-313	970	21	a	a	DET
ftr-313	970	22	handful	handful	NOUN
ftr-313	970	23	of	of	ADP
ftr-313	970	24	official	official	ADJ
ftr-313	970	25	primary	primary	ADJ
ftr-313	970	26	texts	text	NOUN
ftr-313	970	27	to	to	PART
ftr-313	970	28	which	which	PRON
ftr-313	970	29	other	other	ADJ
ftr-313	970	30	language	language	NOUN
ftr-313	970	31	users	user	NOUN
ftr-313	970	32	may	may	AUX
ftr-313	970	33	refer	refer	VERB
ftr-313	970	34	if	if	SCONJ
ftr-313	970	35	the	the	DET
ftr-313	970	36	translations	translation	NOUN
ftr-313	970	37	into	into	ADP
ftr-313	970	38	their	their	PRON
ftr-313	970	39	languages	language	NOUN
ftr-313	970	40	are	be	AUX
ftr-313	970	41	ambiguous	ambiguous	ADJ
ftr-313	970	42	or	or	CCONJ
ftr-313	970	43	erroneous	erroneous	ADJ
ftr-313	970	44	.	.	PUNCT
ftr-313	971	1	selection	selection	NOUN
ftr-313	971	2	of	of	ADP
ftr-313	971	3	the	the	DET
ftr-313	971	4	official	official	ADJ
ftr-313	971	5	language	language	NOUN
ftr-313	971	6	is	be	AUX
ftr-313	971	7	politically	politically	ADV
ftr-313	971	8	charged	charge	VERB
ftr-313	971	9	but	but	CCONJ
ftr-313	971	10	historical	historical	ADJ
ftr-313	971	11	negotiations	negotiation	NOUN
ftr-313	971	12	to	to	PART
ftr-313	971	13	create	create	VERB
ftr-313	971	14	an	an	DET
ftr-313	971	15	artificial	artificial	ADJ
ftr-313	971	16	international	international	ADJ
ftr-313	971	17	language	language	NOUN
ftr-313	971	18	always	always	ADV
ftr-313	971	19	failed	fail	VERB
ftr-313	971	20	and	and	CCONJ
ftr-313	971	21	people	people	NOUN
ftr-313	971	22	who	who	PRON
ftr-313	971	23	have	have	AUX
ftr-313	971	24	had	have	VERB
ftr-313	971	25	to	to	ADP
ftr-313	971	26	193	193	NUM
ftr-313	971	27	.	.	PUNCT
ftr-313	972	1	official	official	ADJ
ftr-313	972	2	eu	eu	PROPN
ftr-313	972	3	languages	languages	PROPN
ftr-313	972	4	,	,	PUNCT
ftr-313	972	5	european	european	PROPN
ftr-313	972	6	commission	commission	PROPN
ftr-313	972	7	,	,	PUNCT
ftr-313	972	8	http://ec.europa.eu/languages/languages-of-europe/eu-languages_en.htm	http://ec.europa.eu/languages/languages-of-europe/eu-languages_en.htm	PROPN
ftr-313	972	9	(	(	PUNCT
ftr-313	972	10	last	last	ADJ
ftr-313	972	11	updated	update	VERB
ftr-313	972	12	august	august	PROPN
ftr-313	972	13	29	29	NUM
ftr-313	972	14	,	,	PUNCT
ftr-313	972	15	2013	2013	NUM
ftr-313	972	16	)	)	PUNCT
ftr-313	972	17	(	(	PUNCT
ftr-313	972	18	“	"	PUNCT
ftr-313	972	19	[	[	X
ftr-313	972	20	d]ue	d]ue	X
ftr-313	972	21	to	to	ADP
ftr-313	972	22	time	time	NOUN
ftr-313	972	23	and	and	CCONJ
ftr-313	972	24	budgetary	budgetary	ADJ
ftr-313	972	25	constraints	constraint	NOUN
ftr-313	972	26	,	,	PUNCT
ftr-313	972	27	relatively	relatively	ADV
ftr-313	972	28	few	few	ADJ
ftr-313	972	29	working	work	VERB
ftr-313	972	30	documents	document	NOUN
ftr-313	972	31	are	be	AUX
ftr-313	972	32	translated	translate	VERB
ftr-313	972	33	into	into	ADP
ftr-313	972	34	all	all	DET
ftr-313	972	35	languages	language	NOUN
ftr-313	972	36	.	.	PUNCT
ftr-313	973	1	the	the	DET
ftr-313	973	2	european	european	PROPN
ftr-313	973	3	commission	commission	PROPN
ftr-313	973	4	employs	employ	VERB
ftr-313	973	5	english	english	PROPN
ftr-313	973	6	,	,	PUNCT
ftr-313	973	7	french	french	ADJ
ftr-313	973	8	and	and	CCONJ
ftr-313	973	9	german	german	ADJ
ftr-313	973	10	in	in	ADP
ftr-313	973	11	general	general	ADJ
ftr-313	973	12	as	as	ADP
ftr-313	973	13	procedural	procedural	ADJ
ftr-313	973	14	languages	language	NOUN
ftr-313	973	15	,	,	PUNCT
ftr-313	973	16	whereas	whereas	SCONJ
ftr-313	973	17	the	the	DET
ftr-313	973	18	european	european	ADJ
ftr-313	973	19	parliament	parliament	NOUN
ftr-313	973	20	provides	provide	VERB
ftr-313	973	21	translation	translation	NOUN
ftr-313	973	22	into	into	ADP
ftr-313	973	23	different	different	ADJ
ftr-313	973	24	languages	language	NOUN
ftr-313	973	25	according	accord	VERB
ftr-313	973	26	to	to	ADP
ftr-313	973	27	the	the	DET
ftr-313	973	28	needs	need	NOUN
ftr-313	973	29	of	of	ADP
ftr-313	973	30	its	its	PRON
ftr-313	973	31	members	member	NOUN
ftr-313	973	32	”	"	PUNCT
ftr-313	973	33	)	)	PUNCT
ftr-313	973	34	.	.	PUNCT
ftr-313	974	1	194	194	NUM
ftr-313	974	2	.	.	PUNCT
ftr-313	975	1	irs	irs	PROPN
ftr-313	975	2	multilingual	multilingual	ADJ
ftr-313	975	3	gateway	gateway	NOUN
ftr-313	975	4	offers	offer	VERB
ftr-313	975	5	online	online	ADJ
ftr-313	975	6	help	help	NOUN
ftr-313	975	7	in	in	ADP
ftr-313	975	8	other	other	ADJ
ftr-313	975	9	langauges	langauge	NOUN
ftr-313	975	10	,	,	PUNCT
ftr-313	975	11	internal	internal	ADJ
ftr-313	975	12	revenue	revenue	NOUN
ftr-313	975	13	service	service	NOUN
ftr-313	975	14	,	,	PUNCT
ftr-313	975	15	http://www.irs/gov/individuals/article/0,,id=224594	http://www.irs/gov/individuals/article/0,,id=224594	PROPN
ftr-313	975	16	,	,	PUNCT
ftr-313	975	17	00.html?navmenu=menu3	00.html?navmenu=menu3	NUM
ftr-313	976	1	(	(	PUNCT
ftr-313	976	2	last	last	ADJ
ftr-313	976	3	updated	update	VERB
ftr-313	976	4	august	august	PROPN
ftr-313	976	5	29	29	NUM
ftr-313	976	6	,	,	PUNCT
ftr-313	976	7	2013	2013	NUM
ftr-313	976	8	)	)	PUNCT
ftr-313	976	9	.	.	PUNCT
ftr-313	977	1	195	195	X
ftr-313	977	2	.	.	PUNCT
ftr-313	978	1	google	google	PROPN
ftr-313	978	2	translate	translate	PROPN
ftr-313	978	3	currently	currently	ADV
ftr-313	978	4	offers	offer	VERB
ftr-313	978	5	translation	translation	NOUN
ftr-313	978	6	between	between	ADP
ftr-313	978	7	sixty	sixty	NUM
ftr-313	978	8	-	-	PUNCT
ftr-313	978	9	four	four	NUM
ftr-313	978	10	languages	language	NOUN
ftr-313	978	11	,	,	PUNCT
ftr-313	978	12	including	include	VERB
ftr-313	978	13	several	several	ADJ
ftr-313	978	14	substantially	substantially	ADV
ftr-313	978	15	obsolete	obsolete	ADJ
ftr-313	978	16	languages	language	NOUN
ftr-313	978	17	,	,	PUNCT
ftr-313	978	18	such	such	ADJ
ftr-313	978	19	as	as	ADP
ftr-313	978	20	yiddish	yiddish	NOUN
ftr-313	978	21	.	.	PUNCT
ftr-313	979	1	see	see	VERB
ftr-313	979	2	about	about	ADP
ftr-313	979	3	google	google	PROPN
ftr-313	979	4	translate	translate	NOUN
ftr-313	979	5	,	,	PUNCT
ftr-313	979	6	google	google	PROPN
ftr-313	979	7	,	,	PUNCT
ftr-313	979	8	http://translate.google.com/about/	http://translate.google.com/about/	NUM
ftr-313	979	9	(	(	PUNCT
ftr-313	979	10	last	last	ADJ
ftr-313	979	11	updated	update	VERB
ftr-313	979	12	august	august	PROPN
ftr-313	979	13	29	29	NUM
ftr-313	979	14	,	,	PUNCT
ftr-313	979	15	2013	2013	NUM
ftr-313	979	16	)	)	PUNCT
ftr-313	979	17	.	.	PUNCT
ftr-313	980	1	196	196	NUM
ftr-313	980	2	.	.	PUNCT
ftr-313	981	1	seth	seth	PROPN
ftr-313	981	2	mydans	mydans	PROPN
ftr-313	981	3	,	,	PUNCT
ftr-313	981	4	across	across	ADP
ftr-313	981	5	cultures	culture	NOUN
ftr-313	981	6	,	,	PUNCT
ftr-313	981	7	english	english	PROPN
ftr-313	981	8	is	be	AUX
ftr-313	981	9	the	the	DET
ftr-313	981	10	word	word	NOUN
ftr-313	981	11	,	,	PUNCT
ftr-313	981	12	new	new	PROPN
ftr-313	981	13	york	york	PROPN
ftr-313	981	14	times	times	PROPN
ftr-313	981	15	online	online	ADV
ftr-313	981	16	,	,	PUNCT
ftr-313	981	17	http://www.nytimes.com/2007/04/09/world/asia/09iht-englede.1.5198685	http://www.nytimes.com/2007/04/09/world/asia/09iht-englede.1.5198685	PROPN
ftr-313	981	18	.	.	PUNCT
ftr-313	982	1	html?pagewanted	html?pagewanted	PROPN
ftr-313	982	2	=	=	PRON
ftr-313	982	3	all&_r=0	all&_r=0	ADJ
ftr-313	982	4	(	(	PUNCT
ftr-313	982	5	last	last	ADJ
ftr-313	982	6	updated	update	VERB
ftr-313	982	7	april	april	PROPN
ftr-313	982	8	9	9	NUM
ftr-313	982	9	,	,	PUNCT
ftr-313	982	10	2007	2007	NUM
ftr-313	982	11	)	)	PUNCT
ftr-313	982	12	;	;	PUNCT
ftr-313	982	13	the	the	DET
ftr-313	982	14	triumph	triumph	NOUN
ftr-313	982	15	of	of	ADP
ftr-313	982	16	english	english	PROPN
ftr-313	982	17	:	:	PUNCT
ftr-313	982	18	a	a	DET
ftr-313	982	19	world	world	NOUN
ftr-313	982	20	empire	empire	NOUN
ftr-313	982	21	by	by	ADP
ftr-313	982	22	other	other	ADJ
ftr-313	982	23	means	mean	NOUN
ftr-313	982	24	,	,	PUNCT
ftr-313	982	25	the	the	DET
ftr-313	982	26	economist	economist	NOUN
ftr-313	982	27	(	(	PUNCT
ftr-313	982	28	december	december	PROPN
ftr-313	982	29	20	20	NUM
ftr-313	982	30	,	,	PUNCT
ftr-313	982	31	2001	2001	NUM
ftr-313	982	32	)	)	PUNCT
ftr-313	982	33	,	,	PUNCT
ftr-313	982	34	http://www.economist.com/node/883997?story_id=883997	http://www.economist.com/node/883997?story_id=883997	NOUN
ftr-313	982	35	(	(	PUNCT
ftr-313	982	36	last	last	ADJ
ftr-313	982	37	updated	update	VERB
ftr-313	982	38	august	august	PROPN
ftr-313	982	39	29	29	NUM
ftr-313	982	40	,	,	PUNCT
ftr-313	982	41	2013	2013	NUM
ftr-313	982	42	)	)	PUNCT
ftr-313	982	43	.	.	PUNCT
ftr-313	983	1	197	197	NUM
ftr-313	983	2	.	.	PUNCT
ftr-313	984	1	supra	supra	PROPN
ftr-313	984	2	note	note	PROPN
ftr-313	984	3	90	90	NUM
ftr-313	984	4	.	.	NOUN
ftr-313	984	5	198	198	NUM
ftr-313	984	6	.	.	PUNCT
ftr-313	985	1	as	as	ADP
ftr-313	985	2	the	the	DET
ftr-313	985	3	ccctb	ccctb	NOUN
ftr-313	985	4	wg	wg	PROPN
ftr-313	985	5	conducted	conduct	VERB
ftr-313	985	6	its	its	PRON
ftr-313	985	7	negotiations	negotiation	NOUN
ftr-313	985	8	.	.	PUNCT
ftr-313	986	1	408	408	NUM
ftr-313	986	2	florida	florida	PROPN
ftr-313	986	3	tax	tax	NOUN
ftr-313	986	4	review	review	NOUN
ftr-313	987	1	[	[	X
ftr-313	987	2	vol	vol	NOUN
ftr-313	987	3	.	.	PUNCT
ftr-313	988	1	14:9	14:9	NUM
ftr-313	988	2	communicate	communicate	VERB
ftr-313	988	3	in	in	ADP
ftr-313	988	4	international	international	ADJ
ftr-313	988	5	settings	setting	NOUN
ftr-313	988	6	generally	generally	ADV
ftr-313	988	7	have	have	AUX
ftr-313	988	8	turned	turn	VERB
ftr-313	988	9	to	to	ADP
ftr-313	988	10	french	french	ADJ
ftr-313	988	11	or	or	CCONJ
ftr-313	988	12	english	english	NOUN
ftr-313	988	13	except	except	SCONJ
ftr-313	988	14	when	when	SCONJ
ftr-313	988	15	they	they	PRON
ftr-313	988	16	had	have	VERB
ftr-313	988	17	a	a	DET
ftr-313	988	18	closer	close	ADV
ftr-313	988	19	common	common	ADJ
ftr-313	988	20	second	second	ADJ
ftr-313	988	21	language.199	language.199	NOUN
ftr-313	988	22	despite	despite	SCONJ
ftr-313	988	23	the	the	DET
ftr-313	988	24	existence	existence	NOUN
ftr-313	988	25	of	of	ADP
ftr-313	988	26	multiple	multiple	ADJ
ftr-313	988	27	numeral	numeral	ADJ
ftr-313	988	28	systems,200	systems,200	NOUN
ftr-313	988	29	most	most	ADJ
ftr-313	988	30	countries	country	NOUN
ftr-313	988	31	use	use	VERB
ftr-313	988	32	the	the	DET
ftr-313	988	33	common	common	ADJ
ftr-313	988	34	european	european	ADJ
ftr-313	988	35	system	system	NOUN
ftr-313	988	36	of	of	ADP
ftr-313	988	37	so	so	ADV
ftr-313	988	38	-	-	PUNCT
ftr-313	988	39	called	call	VERB
ftr-313	988	40	arabic	arabic	ADJ
ftr-313	988	41	numerals	numeral	NOUN
ftr-313	988	42	alongside	alongside	ADP
ftr-313	988	43	any	any	DET
ftr-313	988	44	national	national	ADJ
ftr-313	988	45	system	system	NOUN
ftr-313	988	46	.	.	PUNCT
ftr-313	989	1	moreover	moreover	ADV
ftr-313	989	2	,	,	PUNCT
ftr-313	989	3	the	the	DET
ftr-313	989	4	gugit	gugit	NOUN
ftr-313	989	5	will	will	AUX
ftr-313	989	6	rely	rely	VERB
ftr-313	989	7	on	on	ADP
ftr-313	989	8	electronic	electronic	ADJ
ftr-313	989	9	numerals	numeral	NOUN
ftr-313	989	10	.	.	PUNCT
ftr-313	990	1	data	datum	NOUN
ftr-313	990	2	processing	processing	NOUN
ftr-313	990	3	translates	translate	VERB
ftr-313	990	4	data	datum	NOUN
ftr-313	990	5	input	input	NOUN
ftr-313	990	6	(	(	PUNCT
ftr-313	990	7	without	without	ADP
ftr-313	990	8	regard	regard	NOUN
ftr-313	990	9	to	to	ADP
ftr-313	990	10	the	the	DET
ftr-313	990	11	numeral	numeral	ADJ
ftr-313	990	12	system	system	NOUN
ftr-313	990	13	appearing	appear	VERB
ftr-313	990	14	at	at	ADP
ftr-313	990	15	the	the	DET
ftr-313	990	16	data	data	NOUN
ftr-313	990	17	entry	entry	NOUN
ftr-313	990	18	point	point	NOUN
ftr-313	990	19	)	)	PUNCT
ftr-313	990	20	into	into	ADP
ftr-313	990	21	a	a	DET
ftr-313	990	22	common	common	ADJ
ftr-313	990	23	electronic	electronic	ADJ
ftr-313	990	24	data	datum	NOUN
ftr-313	990	25	representation	representation	NOUN
ftr-313	990	26	that	that	PRON
ftr-313	990	27	can	can	AUX
ftr-313	990	28	be	be	AUX
ftr-313	990	29	translated	translate	VERB
ftr-313	990	30	into	into	ADP
ftr-313	990	31	any	any	DET
ftr-313	990	32	numeral	numeral	ADJ
ftr-313	990	33	system	system	NOUN
ftr-313	990	34	without	without	ADP
ftr-313	990	35	the	the	DET
ftr-313	990	36	uncertainties	uncertainty	NOUN
ftr-313	990	37	and	and	CCONJ
ftr-313	990	38	ambiguities	ambiguity	NOUN
ftr-313	990	39	of	of	ADP
ftr-313	990	40	language	language	NOUN
ftr-313	990	41	translation	translation	NOUN
ftr-313	990	42	.	.	PUNCT
ftr-313	991	1	taxpayers	taxpayer	NOUN
ftr-313	991	2	and	and	CCONJ
ftr-313	991	3	thirdparty	thirdparty	PROPN
ftr-313	991	4	reporters	reporter	NOUN
ftr-313	991	5	will	will	AUX
ftr-313	991	6	transmit	transmit	VERB
ftr-313	991	7	primarily	primarily	ADV
ftr-313	991	8	numerical	numerical	ADJ
ftr-313	991	9	data	datum	NOUN
ftr-313	991	10	electronically	electronically	ADV
ftr-313	991	11	in	in	ADP
ftr-313	991	12	certain	certain	ADJ
ftr-313	991	13	sequences	sequence	NOUN
ftr-313	991	14	or	or	CCONJ
ftr-313	991	15	positions	position	NOUN
ftr-313	991	16	in	in	ADP
ftr-313	991	17	order	order	NOUN
ftr-313	991	18	to	to	PART
ftr-313	991	19	comply	comply	VERB
ftr-313	991	20	with	with	ADP
ftr-313	991	21	their	their	PRON
ftr-313	991	22	obligations	obligation	NOUN
ftr-313	991	23	under	under	ADP
ftr-313	991	24	a	a	DET
ftr-313	991	25	gugit	gugit	NOUN
ftr-313	991	26	.	.	PUNCT
ftr-313	992	1	the	the	DET
ftr-313	992	2	electronic	electronic	ADJ
ftr-313	992	3	data	data	NOUN
ftr-313	992	4	entry	entry	NOUN
ftr-313	992	5	protocols	protocol	NOUN
ftr-313	992	6	will	will	AUX
ftr-313	992	7	reject	reject	VERB
ftr-313	992	8	data	datum	NOUN
ftr-313	992	9	that	that	PRON
ftr-313	992	10	does	do	AUX
ftr-313	992	11	not	not	PART
ftr-313	992	12	sensibly	sensibly	ADV
ftr-313	992	13	fit	fit	VERB
ftr-313	992	14	the	the	DET
ftr-313	992	15	data	datum	NOUN
ftr-313	992	16	entry	entry	NOUN
ftr-313	992	17	field	field	NOUN
ftr-313	992	18	so	so	SCONJ
ftr-313	992	19	that	that	SCONJ
ftr-313	992	20	,	,	PUNCT
ftr-313	992	21	in	in	ADP
ftr-313	992	22	most	most	ADJ
ftr-313	992	23	instances	instance	NOUN
ftr-313	992	24	,	,	PUNCT
ftr-313	992	25	language	language	NOUN
ftr-313	992	26	will	will	AUX
ftr-313	992	27	be	be	AUX
ftr-313	992	28	necessary	necessary	ADJ
ftr-313	992	29	only	only	ADV
ftr-313	992	30	to	to	ADP
ftr-313	992	31	the	the	DET
ftr-313	992	32	explanatory	explanatory	ADJ
ftr-313	992	33	material	material	NOUN
ftr-313	992	34	to	to	PART
ftr-313	992	35	instruct	instruct	VERB
ftr-313	992	36	the	the	DET
ftr-313	992	37	person	person	NOUN
ftr-313	992	38	entering	enter	VERB
ftr-313	992	39	the	the	DET
ftr-313	992	40	data	datum	NOUN
ftr-313	992	41	how	how	SCONJ
ftr-313	992	42	to	to	PART
ftr-313	992	43	use	use	VERB
ftr-313	992	44	the	the	DET
ftr-313	992	45	data	data	NOUN
ftr-313	992	46	entry	entry	NOUN
ftr-313	992	47	fields	field	NOUN
ftr-313	992	48	.	.	PUNCT
ftr-313	993	1	undoubtedly	undoubtedly	ADV
ftr-313	993	2	,	,	PUNCT
ftr-313	993	3	there	there	PRON
ftr-313	993	4	will	will	AUX
ftr-313	993	5	be	be	AUX
ftr-313	993	6	disagreements	disagreement	NOUN
ftr-313	993	7	on	on	ADP
ftr-313	993	8	interpretation	interpretation	NOUN
ftr-313	993	9	of	of	ADP
ftr-313	993	10	obligations	obligation	NOUN
ftr-313	993	11	that	that	PRON
ftr-313	993	12	the	the	DET
ftr-313	993	13	taxing	tax	VERB
ftr-313	993	14	statutes	statute	NOUN
ftr-313	993	15	create	create	VERB
ftr-313	993	16	,	,	PUNCT
ftr-313	993	17	as	as	SCONJ
ftr-313	993	18	there	there	PRON
ftr-313	993	19	always	always	ADV
ftr-313	993	20	are	be	AUX
ftr-313	993	21	with	with	ADP
ftr-313	993	22	tax	tax	NOUN
ftr-313	993	23	statutes	statute	NOUN
ftr-313	993	24	,	,	PUNCT
ftr-313	993	25	but	but	CCONJ
ftr-313	993	26	translation	translation	NOUN
ftr-313	993	27	of	of	ADP
ftr-313	993	28	the	the	DET
ftr-313	993	29	statutes	statute	NOUN
ftr-313	993	30	from	from	ADP
ftr-313	993	31	one	one	NUM
ftr-313	993	32	language	language	NOUN
ftr-313	993	33	to	to	ADP
ftr-313	993	34	another	another	PRON
ftr-313	993	35	seems	seem	VERB
ftr-313	993	36	unlikely	unlikely	ADJ
ftr-313	993	37	to	to	PART
ftr-313	993	38	become	become	VERB
ftr-313	993	39	a	a	DET
ftr-313	993	40	principal	principal	ADJ
ftr-313	993	41	source	source	NOUN
ftr-313	993	42	of	of	ADP
ftr-313	993	43	those	those	DET
ftr-313	993	44	disagreements	disagreement	NOUN
ftr-313	993	45	.	.	PUNCT
ftr-313	994	1	there	there	PRON
ftr-313	994	2	probably	probably	ADV
ftr-313	994	3	will	will	AUX
ftr-313	994	4	not	not	PART
ftr-313	994	5	be	be	AUX
ftr-313	994	6	so	so	ADV
ftr-313	994	7	much	much	ADV
ftr-313	994	8	more	more	ADJ
ftr-313	994	9	interpretational	interpretational	ADJ
ftr-313	994	10	uncertainty	uncertainty	NOUN
ftr-313	994	11	created	create	VERB
ftr-313	994	12	by	by	ADP
ftr-313	994	13	translation	translation	NOUN
ftr-313	994	14	errors	error	NOUN
ftr-313	994	15	and	and	CCONJ
ftr-313	994	16	ambiguities	ambiguity	NOUN
ftr-313	994	17	than	than	SCONJ
ftr-313	994	18	there	there	PRON
ftr-313	994	19	is	be	VERB
ftr-313	994	20	today	today	NOUN
ftr-313	994	21	with	with	ADP
ftr-313	994	22	the	the	DET
ftr-313	994	23	language	language	NOUN
ftr-313	994	24	of	of	ADP
ftr-313	994	25	single	single	ADJ
ftr-313	994	26	country	country	NOUN
ftr-313	994	27	laws	law	NOUN
ftr-313	994	28	and	and	CCONJ
ftr-313	994	29	regulations	regulation	NOUN
ftr-313	994	30	.	.	PUNCT
ftr-313	995	1	currency	currency	NOUN
ftr-313	995	2	translation	translation	NOUN
ftr-313	995	3	may	may	AUX
ftr-313	995	4	be	be	AUX
ftr-313	995	5	a	a	DET
ftr-313	995	6	more	more	ADV
ftr-313	995	7	serious	serious	ADJ
ftr-313	995	8	concern	concern	NOUN
ftr-313	995	9	than	than	ADP
ftr-313	995	10	language	language	NOUN
ftr-313	995	11	translation	translation	NOUN
ftr-313	995	12	,	,	PUNCT
ftr-313	995	13	since	since	SCONJ
ftr-313	995	14	relative	relative	ADJ
ftr-313	995	15	currency	currency	NOUN
ftr-313	995	16	values	value	NOUN
ftr-313	995	17	fluctuate	fluctuate	NOUN
ftr-313	995	18	from	from	ADP
ftr-313	995	19	day	day	NOUN
ftr-313	995	20	to	to	ADP
ftr-313	995	21	day	day	NOUN
ftr-313	995	22	while	while	SCONJ
ftr-313	995	23	the	the	DET
ftr-313	995	24	meaning	meaning	NOUN
ftr-313	995	25	of	of	ADP
ftr-313	995	26	words	word	NOUN
ftr-313	995	27	does	do	VERB
ftr-313	995	28	not	not	PART
ftr-313	995	29	.	.	PUNCT
ftr-313	996	1	for	for	ADP
ftr-313	996	2	most	most	ADJ
ftr-313	996	3	taxpayers	taxpayer	NOUN
ftr-313	996	4	,	,	PUNCT
ftr-313	996	5	currency	currency	NOUN
ftr-313	996	6	translation	translation	NOUN
ftr-313	996	7	will	will	AUX
ftr-313	996	8	be	be	AUX
ftr-313	996	9	unnecessary	unnecessary	ADJ
ftr-313	996	10	.	.	PUNCT
ftr-313	997	1	most	most	ADJ
ftr-313	997	2	will	will	AUX
ftr-313	997	3	not	not	PART
ftr-313	997	4	engage	engage	VERB
ftr-313	997	5	in	in	ADP
ftr-313	997	6	international	international	ADJ
ftr-313	997	7	commerce	commerce	NOUN
ftr-313	997	8	so	so	SCONJ
ftr-313	997	9	their	their	PRON
ftr-313	997	10	income	income	NOUN
ftr-313	997	11	will	will	AUX
ftr-313	997	12	be	be	AUX
ftr-313	997	13	in	in	ADP
ftr-313	997	14	their	their	PRON
ftr-313	997	15	local	local	ADJ
ftr-313	997	16	currency	currency	NOUN
ftr-313	997	17	,	,	PUNCT
ftr-313	997	18	as	as	SCONJ
ftr-313	997	19	will	will	AUX
ftr-313	997	20	be	be	AUX
ftr-313	997	21	withholding	withhold	VERB
ftr-313	997	22	,	,	PUNCT
ftr-313	997	23	and	and	CCONJ
ftr-313	997	24	the	the	DET
ftr-313	997	25	currency	currency	NOUN
ftr-313	997	26	of	of	ADP
ftr-313	997	27	the	the	DET
ftr-313	997	28	tax	tax	NOUN
ftr-313	997	29	payment	payment	NOUN
ftr-313	997	30	obligation	obligation	NOUN
ftr-313	997	31	.	.	PUNCT
ftr-313	998	1	computation	computation	NOUN
ftr-313	998	2	of	of	ADP
ftr-313	998	3	the	the	DET
ftr-313	998	4	tax	tax	NOUN
ftr-313	998	5	base	base	NOUN
ftr-313	998	6	where	where	SCONJ
ftr-313	998	7	income	income	NOUN
ftr-313	998	8	and	and	CCONJ
ftr-313	998	9	expense	expense	NOUN
ftr-313	998	10	involve	involve	VERB
ftr-313	998	11	multiple	multiple	ADJ
ftr-313	998	12	currencies	currency	NOUN
ftr-313	998	13	is	be	AUX
ftr-313	998	14	more	more	ADV
ftr-313	998	15	problematic	problematic	ADJ
ftr-313	998	16	.	.	PUNCT
ftr-313	999	1	the	the	DET
ftr-313	999	2	ccctb	ccctb	NOUN
ftr-313	999	3	proposal	proposal	NOUN
ftr-313	999	4	requires	require	VERB
ftr-313	999	5	translation	translation	NOUN
ftr-313	999	6	into	into	ADP
ftr-313	999	7	the	the	DET
ftr-313	999	8	euro	euro	NOUN
ftr-313	999	9	of	of	ADP
ftr-313	999	10	all	all	DET
ftr-313	999	11	transactions	transaction	NOUN
ftr-313	999	12	on	on	ADP
ftr-313	999	13	the	the	DET
ftr-313	999	14	last	last	ADJ
ftr-313	999	15	day	day	NOUN
ftr-313	999	16	of	of	ADP
ftr-313	999	17	the	the	DET
ftr-313	999	18	taxable	taxable	ADJ
ftr-313	999	19	year	year	NOUN
ftr-313	999	20	at	at	ADP
ftr-313	999	21	the	the	DET
ftr-313	999	22	average	average	ADJ
ftr-313	999	23	rate	rate	NOUN
ftr-313	999	24	of	of	ADP
ftr-313	999	25	exchange	exchange	NOUN
ftr-313	999	26	that	that	PRON
ftr-313	999	27	the	the	DET
ftr-313	999	28	european	european	PROPN
ftr-313	999	29	central	central	PROPN
ftr-313	999	30	bank	bank	PROPN
ftr-313	999	31	determines	determine	VERB
ftr-313	999	32	for	for	ADP
ftr-313	999	33	the	the	DET
ftr-313	999	34	year	year	NOUN
ftr-313	999	35	,	,	PUNCT
ftr-313	999	36	unless	unless	SCONJ
ftr-313	999	37	the	the	DET
ftr-313	999	38	company	company	NOUN
ftr-313	999	39	or	or	CCONJ
ftr-313	999	40	enterprise	enterprise	NOUN
ftr-313	999	41	is	be	AUX
ftr-313	999	42	located	locate	VERB
ftr-313	999	43	in	in	ADP
ftr-313	999	44	a	a	DET
ftr-313	999	45	single	single	ADJ
ftr-313	999	46	member	member	NOUN
ftr-313	999	47	state	state	NOUN
ftr-313	999	48	that	that	PRON
ftr-313	999	49	does	do	AUX
ftr-313	999	50	not	not	PART
ftr-313	999	51	use	use	VERB
ftr-313	999	52	the	the	DET
ftr-313	999	53	euro.201	euro.201	NOUN
ftr-313	999	54	within	within	ADP
ftr-313	999	55	the	the	DET
ftr-313	999	56	eu	eu	PROPN
ftr-313	999	57	,	,	PUNCT
ftr-313	999	58	the	the	DET
ftr-313	999	59	decision	decision	NOUN
ftr-313	999	60	to	to	PART
ftr-313	999	61	use	use	VERB
ftr-313	999	62	an	an	DET
ftr-313	999	63	average	average	ADJ
ftr-313	999	64	rate	rate	NOUN
ftr-313	999	65	of	of	ADP
ftr-313	999	66	exchange	exchange	NOUN
ftr-313	999	67	over	over	ADP
ftr-313	999	68	a	a	DET
ftr-313	999	69	year	year	NOUN
ftr-313	999	70	’s	’s	PART
ftr-313	999	71	time	time	NOUN
ftr-313	999	72	makes	make	VERB
ftr-313	999	73	sense	sense	NOUN
ftr-313	999	74	because	because	SCONJ
ftr-313	999	75	the	the	DET
ftr-313	999	76	other	other	ADJ
ftr-313	999	77	european	european	ADJ
ftr-313	999	78	currencies	currency	NOUN
ftr-313	999	79	199	199	NUM
ftr-313	999	80	.	.	PUNCT
ftr-313	1000	1	for	for	ADP
ftr-313	1000	2	example	example	NOUN
ftr-313	1000	3	,	,	PUNCT
ftr-313	1000	4	the	the	DET
ftr-313	1000	5	second	second	ADJ
ftr-313	1000	6	language	language	NOUN
ftr-313	1000	7	in	in	ADP
ftr-313	1000	8	the	the	DET
ftr-313	1000	9	soviet	soviet	ADJ
ftr-313	1000	10	republics	republic	NOUN
ftr-313	1000	11	historically	historically	ADV
ftr-313	1000	12	was	be	AUX
ftr-313	1000	13	russian	russian	ADJ
ftr-313	1000	14	;	;	PUNCT
ftr-313	1000	15	however	however	ADV
ftr-313	1000	16	,	,	PUNCT
ftr-313	1000	17	since	since	SCONJ
ftr-313	1000	18	the	the	DET
ftr-313	1000	19	1990	1990	NUM
ftr-313	1000	20	change	change	NOUN
ftr-313	1000	21	in	in	ADP
ftr-313	1000	22	the	the	DET
ftr-313	1000	23	economic	economic	ADJ
ftr-313	1000	24	systems	system	NOUN
ftr-313	1000	25	,	,	PUNCT
ftr-313	1000	26	those	those	DET
ftr-313	1000	27	former	former	ADJ
ftr-313	1000	28	soviet	soviet	ADJ
ftr-313	1000	29	republics	republic	NOUN
ftr-313	1000	30	increasingly	increasingly	ADV
ftr-313	1000	31	have	have	AUX
ftr-313	1000	32	used	use	VERB
ftr-313	1000	33	english	english	PROPN
ftr-313	1000	34	in	in	ADP
ftr-313	1000	35	business	business	NOUN
ftr-313	1000	36	dealings	dealing	NOUN
ftr-313	1000	37	if	if	SCONJ
ftr-313	1000	38	not	not	PART
ftr-313	1000	39	governmental	governmental	ADJ
ftr-313	1000	40	functions	function	NOUN
ftr-313	1000	41	.	.	PUNCT
ftr-313	1001	1	200	200	NUM
ftr-313	1001	2	.	.	PUNCT
ftr-313	1001	3	numerals	numeral	NOUN
ftr-313	1001	4	in	in	ADP
ftr-313	1001	5	many	many	ADJ
ftr-313	1001	6	different	different	ADJ
ftr-313	1001	7	writing	writing	NOUN
ftr-313	1001	8	systems	system	NOUN
ftr-313	1001	9	,	,	PUNCT
ftr-313	1001	10	omniglot	omniglot	ADV
ftr-313	1001	11	,	,	PUNCT
ftr-313	1001	12	http://www.omniglot.com/language/numerals.htm	http://www.omniglot.com/language/numerals.htm	PROPN
ftr-313	1001	13	(	(	PUNCT
ftr-313	1001	14	last	last	ADJ
ftr-313	1001	15	updated	update	VERB
ftr-313	1001	16	september	september	PROPN
ftr-313	1001	17	3	3	NUM
ftr-313	1001	18	,	,	PUNCT
ftr-313	1001	19	2013	2013	NUM
ftr-313	1001	20	)	)	PUNCT
ftr-313	1001	21	(	(	PUNCT
ftr-313	1001	22	listing	list	VERB
ftr-313	1001	23	twenty	twenty	NUM
ftr-313	1001	24	-	-	PUNCT
ftr-313	1001	25	three	three	NUM
ftr-313	1001	26	different	different	ADJ
ftr-313	1001	27	numeral	numeral	ADJ
ftr-313	1001	28	systems	system	NOUN
ftr-313	1001	29	)	)	PUNCT
ftr-313	1001	30	.	.	PUNCT
ftr-313	1002	1	201	201	NUM
ftr-313	1002	2	.	.	PUNCT
ftr-313	1003	1	see	see	VERB
ftr-313	1003	2	ccctb	ccctb	NOUN
ftr-313	1003	3	proposal	proposal	NOUN
ftr-313	1003	4	,	,	PUNCT
ftr-313	1003	5	supra	supra	PROPN
ftr-313	1003	6	note	note	PROPN
ftr-313	1003	7	37	37	NUM
ftr-313	1003	8	,	,	PUNCT
ftr-313	1003	9	article	article	NOUN
ftr-313	1003	10	22	22	NUM
ftr-313	1003	11	,	,	PUNCT
ftr-313	1003	12	2	2	NUM
ftr-313	1003	13	at	at	ADP
ftr-313	1003	14	26	26	NUM
ftr-313	1003	15	.	.	PUNCT
ftr-313	1004	1	2013	2013	NUM
ftr-313	1004	2	]	]	PUNCT
ftr-313	1004	3	utopian	utopian	ADJ
ftr-313	1004	4	visions	vision	NOUN
ftr-313	1004	5	toward	toward	ADP
ftr-313	1004	6	a	a	DET
ftr-313	1004	7	grand	grand	ADJ
ftr-313	1004	8	unified	unified	ADJ
ftr-313	1004	9	global	global	ADJ
ftr-313	1004	10	income	income	NOUN
ftr-313	1004	11	tax	tax	NOUN
ftr-313	1004	12	409	409	NUM
ftr-313	1004	13	fluctuate	fluctuate	NOUN
ftr-313	1004	14	within	within	ADP
ftr-313	1004	15	a	a	DET
ftr-313	1004	16	narrow	narrow	ADJ
ftr-313	1004	17	band	band	NOUN
ftr-313	1004	18	relative	relative	ADJ
ftr-313	1004	19	to	to	ADP
ftr-313	1004	20	the	the	DET
ftr-313	1004	21	euro	euro	NOUN
ftr-313	1004	22	.	.	PUNCT
ftr-313	1005	1	202	202	NUM
ftr-313	1005	2	the	the	DET
ftr-313	1005	3	region	region	NOUN
ftr-313	1005	4	is	be	AUX
ftr-313	1005	5	monetarily	monetarily	ADV
ftr-313	1005	6	stabile	stabile	ADJ
ftr-313	1005	7	.	.	PUNCT
ftr-313	1006	1	a	a	DET
ftr-313	1006	2	worldwide	worldwide	ADJ
ftr-313	1006	3	tax	tax	NOUN
ftr-313	1006	4	base	base	NOUN
ftr-313	1006	5	will	will	AUX
ftr-313	1006	6	be	be	AUX
ftr-313	1006	7	more	more	ADV
ftr-313	1006	8	complicated	complicated	ADJ
ftr-313	1006	9	since	since	SCONJ
ftr-313	1006	10	currency	currency	NOUN
ftr-313	1006	11	translation	translation	NOUN
ftr-313	1006	12	goes	go	VERB
ftr-313	1006	13	to	to	ADP
ftr-313	1006	14	both	both	DET
ftr-313	1006	15	the	the	DET
ftr-313	1006	16	distribution	distribution	NOUN
ftr-313	1006	17	of	of	ADP
ftr-313	1006	18	the	the	DET
ftr-313	1006	19	base	base	NOUN
ftr-313	1006	20	and	and	CCONJ
ftr-313	1006	21	the	the	DET
ftr-313	1006	22	use	use	NOUN
ftr-313	1006	23	of	of	ADP
ftr-313	1006	24	withheld	withhold	VERB
ftr-313	1006	25	and	and	CCONJ
ftr-313	1006	26	estimated	estimate	VERB
ftr-313	1006	27	tax	tax	NOUN
ftr-313	1006	28	payments	payment	NOUN
ftr-313	1006	29	.	.	PUNCT
ftr-313	1007	1	instability	instability	NOUN
ftr-313	1007	2	of	of	ADP
ftr-313	1007	3	currencies	currency	NOUN
ftr-313	1007	4	and	and	CCONJ
ftr-313	1007	5	lack	lack	NOUN
ftr-313	1007	6	of	of	ADP
ftr-313	1007	7	convertibility	convertibility	NOUN
ftr-313	1007	8	are	be	AUX
ftr-313	1007	9	both	both	ADV
ftr-313	1007	10	problematic	problematic	ADJ
ftr-313	1007	11	.	.	PUNCT
ftr-313	1008	1	the	the	DET
ftr-313	1008	2	problem	problem	NOUN
ftr-313	1008	3	of	of	ADP
ftr-313	1008	4	convertibility	convertibility	NOUN
ftr-313	1008	5	no	no	ADV
ftr-313	1008	6	longer	long	ADV
ftr-313	1008	7	is	be	AUX
ftr-313	1008	8	insurmountable	insurmountable	ADJ
ftr-313	1008	9	.	.	PUNCT
ftr-313	1009	1	all	all	DET
ftr-313	1009	2	major	major	ADJ
ftr-313	1009	3	currencies	currency	NOUN
ftr-313	1009	4	are	be	AUX
ftr-313	1009	5	currently	currently	ADV
ftr-313	1009	6	either	either	CCONJ
ftr-313	1009	7	convertible	convertible	ADJ
ftr-313	1009	8	or	or	CCONJ
ftr-313	1009	9	on	on	ADP
ftr-313	1009	10	the	the	DET
ftr-313	1009	11	way	way	NOUN
ftr-313	1009	12	to	to	ADP
ftr-313	1009	13	full	full	ADJ
ftr-313	1009	14	convertibility.203	convertibility.203	NOUN
ftr-313	1009	15	while	while	SCONJ
ftr-313	1009	16	a	a	DET
ftr-313	1009	17	common	common	ADJ
ftr-313	1009	18	international	international	ADJ
ftr-313	1009	19	currency	currency	NOUN
ftr-313	1009	20	ultimately	ultimately	ADV
ftr-313	1009	21	might	might	AUX
ftr-313	1009	22	follow	follow	VERB
ftr-313	1009	23	from	from	ADP
ftr-313	1009	24	a	a	DET
ftr-313	1009	25	gugit	gugit	NOUN
ftr-313	1009	26	,	,	PUNCT
ftr-313	1009	27	until	until	SCONJ
ftr-313	1009	28	that	that	PRON
ftr-313	1009	29	happens	happen	VERB
ftr-313	1009	30	,	,	PUNCT
ftr-313	1009	31	it	it	PRON
ftr-313	1009	32	will	will	AUX
ftr-313	1009	33	be	be	AUX
ftr-313	1009	34	necessary	necessary	ADJ
ftr-313	1009	35	to	to	PART
ftr-313	1009	36	convert	convert	VERB
ftr-313	1009	37	all	all	DET
ftr-313	1009	38	transactions	transaction	NOUN
ftr-313	1009	39	into	into	ADP
ftr-313	1009	40	a	a	DET
ftr-313	1009	41	single	single	ADJ
ftr-313	1009	42	measure	measure	NOUN
ftr-313	1009	43	in	in	ADP
ftr-313	1009	44	order	order	NOUN
ftr-313	1009	45	to	to	PART
ftr-313	1009	46	facilitate	facilitate	VERB
ftr-313	1009	47	distribution	distribution	NOUN
ftr-313	1009	48	of	of	ADP
ftr-313	1009	49	the	the	DET
ftr-313	1009	50	tax	tax	NOUN
ftr-313	1009	51	base	base	NOUN
ftr-313	1009	52	.	.	PUNCT
ftr-313	1010	1	the	the	DET
ftr-313	1010	2	taxpayer	taxpayer	NOUN
ftr-313	1010	3	may	may	AUX
ftr-313	1010	4	select	select	VERB
ftr-313	1010	5	a	a	DET
ftr-313	1010	6	functional	functional	ADJ
ftr-313	1010	7	currency	currency	NOUN
ftr-313	1010	8	for	for	ADP
ftr-313	1010	9	reporting	report	VERB
ftr-313	1010	10	revenue	revenue	NOUN
ftr-313	1010	11	and	and	CCONJ
ftr-313	1010	12	expenditures	expenditure	NOUN
ftr-313	1010	13	.	.	PUNCT
ftr-313	1011	1	regular	regular	ADJ
ftr-313	1011	2	use	use	NOUN
ftr-313	1011	3	of	of	ADP
ftr-313	1011	4	an	an	DET
ftr-313	1011	5	artificial	artificial	ADJ
ftr-313	1011	6	currency	currency	NOUN
ftr-313	1011	7	pegged	peg	VERB
ftr-313	1011	8	to	to	ADP
ftr-313	1011	9	a	a	DET
ftr-313	1011	10	major	major	ADJ
ftr-313	1011	11	world	world	NOUN
ftr-313	1011	12	currency	currency	NOUN
ftr-313	1011	13	,	,	PUNCT
ftr-313	1011	14	usually	usually	ADV
ftr-313	1011	15	the	the	DET
ftr-313	1011	16	united	united	PROPN
ftr-313	1011	17	states	states	PROPN
ftr-313	1011	18	dollar	dollar	NOUN
ftr-313	1011	19	or	or	CCONJ
ftr-313	1011	20	the	the	DET
ftr-313	1011	21	euro	euro	NOUN
ftr-313	1011	22	has	have	AUX
ftr-313	1011	23	become	become	VERB
ftr-313	1011	24	commonplace.204	commonplace.204	ADJ
ftr-313	1011	25	several	several	ADJ
ftr-313	1011	26	countries	country	NOUN
ftr-313	1011	27	use	use	VERB
ftr-313	1011	28	the	the	DET
ftr-313	1011	29	united	united	PROPN
ftr-313	1011	30	states	states	PROPN
ftr-313	1011	31	dollar	dollar	NOUN
ftr-313	1011	32	for	for	ADP
ftr-313	1011	33	their	their	PRON
ftr-313	1011	34	currency	currency	NOUN
ftr-313	1011	35	in	in	ADP
ftr-313	1011	36	order	order	NOUN
ftr-313	1011	37	to	to	PART
ftr-313	1011	38	control	control	VERB
ftr-313	1011	39	exchange	exchange	NOUN
ftr-313	1011	40	rate	rate	NOUN
ftr-313	1011	41	fluctuations	fluctuation	NOUN
ftr-313	1011	42	that	that	PRON
ftr-313	1011	43	historically	historically	ADV
ftr-313	1011	44	plagued	plague	VERB
ftr-313	1011	45	their	their	PRON
ftr-313	1011	46	own	own	ADJ
ftr-313	1011	47	currencies.205	currencies.205	NOUN
ftr-313	1011	48	frequently	frequently	ADV
ftr-313	1011	49	,	,	PUNCT
ftr-313	1011	50	businesses	business	NOUN
ftr-313	1011	51	in	in	ADP
ftr-313	1011	52	countries	country	NOUN
ftr-313	1011	53	with	with	ADP
ftr-313	1011	54	unstable	unstable	ADJ
ftr-313	1011	55	currencies	currency	NOUN
ftr-313	1011	56	state	state	NOUN
ftr-313	1011	57	prices	price	NOUN
ftr-313	1011	58	in	in	ADP
ftr-313	1011	59	a	a	DET
ftr-313	1011	60	major	major	ADJ
ftr-313	1011	61	,	,	PUNCT
ftr-313	1011	62	stable	stable	ADJ
ftr-313	1011	63	currency	currency	NOUN
ftr-313	1011	64	but	but	CCONJ
ftr-313	1011	65	then	then	ADV
ftr-313	1011	66	convert	convert	VERB
ftr-313	1011	67	at	at	ADP
ftr-313	1011	68	the	the	DET
ftr-313	1011	69	rate	rate	NOUN
ftr-313	1011	70	of	of	ADP
ftr-313	1011	71	exchange	exchange	NOUN
ftr-313	1011	72	at	at	ADP
ftr-313	1011	73	the	the	DET
ftr-313	1011	74	moment	moment	NOUN
ftr-313	1011	75	of	of	ADP
ftr-313	1011	76	sale.206	sale.206	PROPN
ftr-313	1011	77	taxpayers	taxpayer	NOUN
ftr-313	1011	78	also	also	ADV
ftr-313	1011	79	might	might	AUX
ftr-313	1011	80	choose	choose	VERB
ftr-313	1011	81	their	their	PRON
ftr-313	1011	82	home	home	NOUN
ftr-313	1011	83	jurisdiction	jurisdiction	NOUN
ftr-313	1011	84	’s	’s	PART
ftr-313	1011	85	currency	currency	NOUN
ftr-313	1011	86	because	because	SCONJ
ftr-313	1011	87	the	the	DET
ftr-313	1011	88	taxpayer	taxpayer	NOUN
ftr-313	1011	89	maintains	maintain	VERB
ftr-313	1011	90	books	book	NOUN
ftr-313	1011	91	and	and	CCONJ
ftr-313	1011	92	records	record	NOUN
ftr-313	1011	93	in	in	ADP
ftr-313	1011	94	that	that	DET
ftr-313	1011	95	currency	currency	NOUN
ftr-313	1011	96	.	.	PUNCT
ftr-313	1012	1	202	202	NUM
ftr-313	1012	2	.	.	PUNCT
ftr-313	1013	1	what	what	PRON
ftr-313	1013	2	is	be	AUX
ftr-313	1013	3	erm	erm	PROPN
ftr-313	1013	4	ii	ii	PROPN
ftr-313	1013	5	?	?	PROPN
ftr-313	1013	6	,	,	PUNCT
ftr-313	1013	7	european	european	PROPN
ftr-313	1013	8	commission	commission	PROPN
ftr-313	1013	9	,	,	PUNCT
ftr-313	1013	10	economic	economic	ADJ
ftr-313	1013	11	and	and	CCONJ
ftr-313	1013	12	financial	financial	ADJ
ftr-313	1013	13	affairs	affair	NOUN
ftr-313	1013	14	,	,	PUNCT
ftr-313	1013	15	http://ec.europa.eu/economy_finance/euro/adoption/erm2/index_en.htm	http://ec.europa.eu/economy_finance/euro/adoption/erm2/index_en.htm	PROPN
ftr-313	1013	16	(	(	PUNCT
ftr-313	1013	17	last	last	ADJ
ftr-313	1013	18	updated	update	VERB
ftr-313	1013	19	september	september	PROPN
ftr-313	1013	20	3	3	NUM
ftr-313	1013	21	,	,	PUNCT
ftr-313	1013	22	2013	2013	NUM
ftr-313	1013	23	)	)	PUNCT
ftr-313	1013	24	.	.	PUNCT
ftr-313	1014	1	members	member	NOUN
ftr-313	1014	2	of	of	ADP
ftr-313	1014	3	erm	erm	PROPN
ftr-313	1014	4	ii	ii	PROPN
ftr-313	1014	5	,	,	PUNCT
ftr-313	1014	6	most	most	ADJ
ftr-313	1014	7	of	of	ADP
ftr-313	1014	8	which	which	PRON
ftr-313	1014	9	joined	join	VERB
ftr-313	1014	10	the	the	DET
ftr-313	1014	11	euro	euro	PROPN
ftr-313	1014	12	zone	zone	NOUN
ftr-313	1014	13	,	,	PUNCT
ftr-313	1014	14	agreed	agree	VERB
ftr-313	1014	15	to	to	ADP
ftr-313	1014	16	a	a	DET
ftr-313	1014	17	maximum	maximum	ADJ
ftr-313	1014	18	fluctuation	fluctuation	NOUN
ftr-313	1014	19	within	within	ADP
ftr-313	1014	20	fifteen	fifteen	NUM
ftr-313	1014	21	percent	percent	NOUN
ftr-313	1014	22	.	.	PUNCT
ftr-313	1015	1	denmark	denmark	PROPN
ftr-313	1015	2	maintains	maintain	VERB
ftr-313	1015	3	the	the	DET
ftr-313	1015	4	range	range	NOUN
ftr-313	1015	5	at	at	ADP
ftr-313	1015	6	2.25	2.25	NUM
ftr-313	1015	7	percent	percent	NOUN
ftr-313	1015	8	and	and	CCONJ
ftr-313	1015	9	latvia	latvia	PROPN
ftr-313	1015	10	at	at	ADP
ftr-313	1015	11	one	one	NUM
ftr-313	1015	12	percent	percent	NOUN
ftr-313	1015	13	.	.	PUNCT
ftr-313	1016	1	the	the	DET
ftr-313	1016	2	uk	uk	PROPN
ftr-313	1016	3	and	and	CCONJ
ftr-313	1016	4	sweden	sweden	PROPN
ftr-313	1016	5	are	be	AUX
ftr-313	1016	6	not	not	PART
ftr-313	1016	7	part	part	NOUN
ftr-313	1016	8	of	of	ADP
ftr-313	1016	9	erm	erm	PROPN
ftr-313	1016	10	ii	ii	PROPN
ftr-313	1016	11	,	,	PUNCT
ftr-313	1016	12	but	but	CCONJ
ftr-313	1016	13	the	the	DET
ftr-313	1016	14	swedish	swedish	PROPN
ftr-313	1016	15	krona	krona	PROPN
ftr-313	1016	16	generally	generally	ADV
ftr-313	1016	17	fluctuates	fluctuate	VERB
ftr-313	1016	18	relative	relative	ADJ
ftr-313	1016	19	to	to	ADP
ftr-313	1016	20	the	the	DET
ftr-313	1016	21	euro	euro	NOUN
ftr-313	1016	22	within	within	ADP
ftr-313	1016	23	the	the	DET
ftr-313	1016	24	fifteen	fifteen	NUM
ftr-313	1016	25	percent	percent	NOUN
ftr-313	1016	26	range	range	NOUN
ftr-313	1016	27	from	from	ADP
ftr-313	1016	28	the	the	DET
ftr-313	1016	29	base	base	NOUN
ftr-313	1016	30	rate	rate	NOUN
ftr-313	1016	31	,	,	PUNCT
ftr-313	1016	32	but	but	CCONJ
ftr-313	1016	33	the	the	DET
ftr-313	1016	34	uk	uk	PROPN
ftr-313	1016	35	pound	pound	NOUN
ftr-313	1016	36	sterling	sterling	NOUN
ftr-313	1016	37	has	have	AUX
ftr-313	1016	38	fluctuated	fluctuate	VERB
ftr-313	1016	39	more	more	ADV
ftr-313	1016	40	widely	widely	ADV
ftr-313	1016	41	from	from	ADP
ftr-313	1016	42	its	its	PRON
ftr-313	1016	43	base	base	NOUN
ftr-313	1016	44	rate	rate	NOUN
ftr-313	1016	45	.	.	PUNCT
ftr-313	1017	1	203	203	NUM
ftr-313	1017	2	.	.	PUNCT
ftr-313	1018	1	yuan	yuan	NOUN
ftr-313	1018	2	will	will	AUX
ftr-313	1018	3	be	be	AUX
ftr-313	1018	4	fully	fully	ADV
ftr-313	1018	5	convertible	convertible	ADJ
ftr-313	1018	6	by	by	ADP
ftr-313	1018	7	2015	2015	NUM
ftr-313	1018	8	,	,	PUNCT
ftr-313	1018	9	chinese	chinese	ADJ
ftr-313	1018	10	officials	official	NOUN
ftr-313	1018	11	tell	tell	VERB
ftr-313	1018	12	eu	eu	PROPN
ftr-313	1018	13	chamber	chamber	PROPN
ftr-313	1018	14	,	,	PUNCT
ftr-313	1018	15	bloomberg	bloomberg	PROPN
ftr-313	1018	16	news	news	PROPN
ftr-313	1018	17	(	(	PUNCT
ftr-313	1018	18	september	september	PROPN
ftr-313	1018	19	8	8	NUM
ftr-313	1018	20	,	,	PUNCT
ftr-313	1018	21	2011	2011	NUM
ftr-313	1018	22	)	)	PUNCT
ftr-313	1018	23	,	,	PUNCT
ftr-313	1018	24	http://www.bloombert.com/	http://www.bloombert.com/	NOUN
ftr-313	1018	25	news/2011	news/2011	ADV
ftr-313	1018	26	-	-	PUNCT
ftr-313	1018	27	09	09	NUM
ftr-313	1018	28	-	-	PUNCT
ftr-313	1018	29	08	08	NUM
ftr-313	1018	30	/	/	SYM
ftr-313	1018	31	yuan	yuan	NOUN
ftr-313	1018	32	-	-	PUNCT
ftr-313	1018	33	to	to	PART
ftr-313	1018	34	-	-	PUNCT
ftr-313	1018	35	be	be	AUX
ftr-313	1018	36	-	-	PUNCT
ftr-313	1018	37	fully	fully	ADV
ftr-313	1018	38	-	-	PUNCT
ftr-313	1018	39	convertible	convertible	ADJ
ftr-313	1018	40	-	-	PUNCT
ftr-313	1018	41	by-2015	by-2015	NOUN
ftr-313	1018	42	-	-	PUNCT
ftr-313	1018	43	eu	eu	NOUN
ftr-313	1018	44	-	-	NOUN
ftr-313	1018	45	chamber.html	chamber.html	NOUN
ftr-313	1018	46	(	(	PUNCT
ftr-313	1018	47	last	last	VERB
ftr-313	1018	48	up	up	ADP
ftr-313	1018	49	dated	date	VERB
ftr-313	1018	50	september	september	PROPN
ftr-313	1018	51	3	3	NUM
ftr-313	1018	52	,	,	PUNCT
ftr-313	1018	53	2013	2013	NUM
ftr-313	1018	54	)	)	PUNCT
ftr-313	1018	55	(	(	PUNCT
ftr-313	1018	56	announcing	announce	VERB
ftr-313	1018	57	a	a	DET
ftr-313	1018	58	target	target	NOUN
ftr-313	1018	59	for	for	ADP
ftr-313	1018	60	full	full	ADJ
ftr-313	1018	61	yuan	yuan	NOUN
ftr-313	1018	62	convertibility	convertibility	NOUN
ftr-313	1018	63	)	)	PUNCT
ftr-313	1018	64	;	;	PUNCT
ftr-313	1018	65	reserve	reserve	PROPN
ftr-313	1018	66	bank	bank	PROPN
ftr-313	1018	67	of	of	ADP
ftr-313	1018	68	india	india	PROPN
ftr-313	1018	69	,	,	PUNCT
ftr-313	1018	70	annual	annual	ADJ
ftr-313	1018	71	report	report	NOUN
ftr-313	1018	72	,	,	PUNCT
ftr-313	1018	73	development	development	NOUN
ftr-313	1018	74	and	and	CCONJ
ftr-313	1018	75	regulation	regulation	NOUN
ftr-313	1018	76	of	of	ADP
ftr-313	1018	77	financial	financial	ADJ
ftr-313	1018	78	markets	market	NOUN
ftr-313	1018	79	http://www.rbi.org.in/scripts/annualreportpublications.aspx?id=984	http://www.rbi.org.in/scripts/annualreportpublications.aspx?id=984	PROPN
ftr-313	1018	80	(	(	PUNCT
ftr-313	1018	81	last	last	ADJ
ftr-313	1018	82	updated	update	VERB
ftr-313	1018	83	september	september	PROPN
ftr-313	1018	84	3	3	NUM
ftr-313	1018	85	,	,	PUNCT
ftr-313	1018	86	2013	2013	NUM
ftr-313	1018	87	)	)	PUNCT
ftr-313	1018	88	(	(	PUNCT
ftr-313	1018	89	see	see	VERB
ftr-313	1018	90	the	the	DET
ftr-313	1018	91	capital	capital	NOUN
ftr-313	1018	92	account	account	NOUN
ftr-313	1018	93	portion	portion	NOUN
ftr-313	1018	94	of	of	ADP
ftr-313	1018	95	the	the	DET
ftr-313	1018	96	report	report	NOUN
ftr-313	1018	97	,	,	PUNCT
ftr-313	1018	98	discussing	discuss	VERB
ftr-313	1018	99	liberalization	liberalization	NOUN
ftr-313	1018	100	of	of	ADP
ftr-313	1018	101	the	the	DET
ftr-313	1018	102	capital	capital	NOUN
ftr-313	1018	103	markets	market	NOUN
ftr-313	1018	104	and	and	CCONJ
ftr-313	1018	105	convertibility	convertibility	NOUN
ftr-313	1018	106	)	)	PUNCT
ftr-313	1018	107	.	.	PUNCT
ftr-313	1019	1	204	204	NUM
ftr-313	1019	2	.	.	PUNCT
ftr-313	1020	1	for	for	ADP
ftr-313	1020	2	example	example	NOUN
ftr-313	1020	3	,	,	PUNCT
ftr-313	1020	4	the	the	DET
ftr-313	1020	5	asian	asian	ADJ
ftr-313	1020	6	clearing	clearing	NOUN
ftr-313	1020	7	union	union	NOUN
ftr-313	1020	8	permits	permit	VERB
ftr-313	1020	9	clearance	clearance	NOUN
ftr-313	1020	10	of	of	ADP
ftr-313	1020	11	transactions	transaction	NOUN
ftr-313	1020	12	either	either	CCONJ
ftr-313	1020	13	in	in	ADP
ftr-313	1020	14	acu	acu	PROPN
ftr-313	1020	15	dollars	dollar	NOUN
ftr-313	1020	16	or	or	CCONJ
ftr-313	1020	17	euros	euro	NOUN
ftr-313	1020	18	.	.	PUNCT
ftr-313	1021	1	see	see	VERB
ftr-313	1021	2	generally	generally	ADV
ftr-313	1021	3	,	,	PUNCT
ftr-313	1021	4	asian	asian	ADJ
ftr-313	1021	5	clearing	clearing	NOUN
ftr-313	1021	6	union	union	NOUN
ftr-313	1021	7	,	,	PUNCT
ftr-313	1021	8	http://www.asianclearingunion.org/introduction.aspx	http://www.asianclearingunion.org/introduction.aspx	NOUN
ftr-313	1021	9	_	_	PRON
ftr-313	1021	10	(	(	PUNCT
ftr-313	1021	11	last	last	ADJ
ftr-313	1021	12	updated	update	VERB
ftr-313	1021	13	september	september	PROPN
ftr-313	1021	14	3	3	NUM
ftr-313	1021	15	,	,	PUNCT
ftr-313	1021	16	2013	2013	NUM
ftr-313	1021	17	)	)	PUNCT
ftr-313	1021	18	.	.	PUNCT
ftr-313	1022	1	205	205	NUM
ftr-313	1022	2	.	.	PUNCT
ftr-313	1023	1	most	most	ADV
ftr-313	1023	2	recently	recently	ADV
ftr-313	1023	3	,	,	PUNCT
ftr-313	1023	4	ecuador	ecuador	PROPN
ftr-313	1023	5	.	.	PUNCT
ftr-313	1024	1	see	see	VERB
ftr-313	1024	2	generally	generally	ADV
ftr-313	1024	3	hale	hale	PROPN
ftr-313	1024	4	e.	e.	PROPN
ftr-313	1024	5	sheppard	sheppard	PROPN
ftr-313	1024	6	,	,	PUNCT
ftr-313	1024	7	dollarization	dollarization	NOUN
ftr-313	1024	8	of	of	ADP
ftr-313	1024	9	ecuador	ecuador	NOUN
ftr-313	1024	10	:	:	PUNCT
ftr-313	1024	11	sound	sound	ADJ
ftr-313	1024	12	policy	policy	NOUN
ftr-313	1024	13	dictates	dictate	VERB
ftr-313	1024	14	u.s	u.s	PROPN
ftr-313	1024	15	.	.	PROPN
ftr-313	1024	16	assistance	assistance	NOUN
ftr-313	1024	17	to	to	ADP
ftr-313	1024	18	this	this	DET
ftr-313	1024	19	economic	economic	ADJ
ftr-313	1024	20	guinea	guinea	NOUN
ftr-313	1024	21	pig	pig	NOUN
ftr-313	1024	22	of	of	ADP
ftr-313	1024	23	latin	latin	PROPN
ftr-313	1024	24	america	america	PROPN
ftr-313	1024	25	,	,	PUNCT
ftr-313	1024	26	11	11	NUM
ftr-313	1024	27	ind	ind	NOUN
ftr-313	1024	28	.	.	PUNCT
ftr-313	1025	1	int’l	int’l	NUM
ftr-313	1025	2	&	&	CCONJ
ftr-313	1025	3	comp	comp	PROPN
ftr-313	1025	4	.	.	PUNCT
ftr-313	1026	1	l.	l.	PROPN
ftr-313	1026	2	rev	rev	PROPN
ftr-313	1026	3	.	.	PROPN
ftr-313	1026	4	79	79	NUM
ftr-313	1026	5	,	,	PUNCT
ftr-313	1026	6	81	81	NUM
ftr-313	1026	7	(	(	PUNCT
ftr-313	1026	8	2000	2000	NUM
ftr-313	1026	9	)	)	PUNCT
ftr-313	1026	10	.	.	PUNCT
ftr-313	1027	1	206	206	NUM
ftr-313	1027	2	.	.	X
ftr-313	1028	1	zambia	zambia	PROPN
ftr-313	1028	2	,	,	PUNCT
ftr-313	1028	3	for	for	ADP
ftr-313	1028	4	example	example	NOUN
ftr-313	1028	5	.	.	PUNCT
ftr-313	1029	1	410	410	NUM
ftr-313	1029	2	florida	florida	PROPN
ftr-313	1029	3	tax	tax	NOUN
ftr-313	1029	4	review	review	NOUN
ftr-313	1029	5	[	[	X
ftr-313	1029	6	vol	vol	NOUN
ftr-313	1029	7	.	.	PUNCT
ftr-313	1030	1	14:9	14:9	NUM
ftr-313	1030	2	formulary	formulary	ADJ
ftr-313	1030	3	distribution	distribution	NOUN
ftr-313	1030	4	of	of	ADP
ftr-313	1030	5	income	income	NOUN
ftr-313	1030	6	among	among	ADP
ftr-313	1030	7	taxing	tax	VERB
ftr-313	1030	8	jurisdictions	jurisdiction	NOUN
ftr-313	1030	9	requires	require	VERB
ftr-313	1030	10	relative	relative	ADJ
ftr-313	1030	11	currency	currency	NOUN
ftr-313	1030	12	stability	stability	NOUN
ftr-313	1030	13	unless	unless	SCONJ
ftr-313	1030	14	the	the	DET
ftr-313	1030	15	taxpayer	taxpayer	NOUN
ftr-313	1030	16	never	never	ADV
ftr-313	1030	17	actually	actually	ADV
ftr-313	1030	18	uses	use	VERB
ftr-313	1030	19	money	money	NOUN
ftr-313	1030	20	earned	earn	VERB
ftr-313	1030	21	in	in	ADP
ftr-313	1030	22	one	one	NUM
ftr-313	1030	23	jurisdiction	jurisdiction	NOUN
ftr-313	1030	24	to	to	PART
ftr-313	1030	25	pay	pay	VERB
ftr-313	1030	26	expenses	expense	NOUN
ftr-313	1030	27	in	in	ADP
ftr-313	1030	28	another	another	PRON
ftr-313	1030	29	.	.	PUNCT
ftr-313	1031	1	in	in	ADP
ftr-313	1031	2	the	the	DET
ftr-313	1031	3	absence	absence	NOUN
ftr-313	1031	4	of	of	ADP
ftr-313	1031	5	cross	cross	ADJ
ftr-313	1031	6	-	-	ADJ
ftr-313	1031	7	border	border	ADJ
ftr-313	1031	8	payments	payment	NOUN
ftr-313	1031	9	,	,	PUNCT
ftr-313	1031	10	translation	translation	NOUN
ftr-313	1031	11	of	of	ADP
ftr-313	1031	12	income	income	NOUN
ftr-313	1031	13	and	and	CCONJ
ftr-313	1031	14	expenditure	expenditure	NOUN
ftr-313	1031	15	at	at	ADP
ftr-313	1031	16	an	an	DET
ftr-313	1031	17	average	average	ADJ
ftr-313	1031	18	rate	rate	NOUN
ftr-313	1031	19	should	should	AUX
ftr-313	1031	20	result	result	VERB
ftr-313	1031	21	in	in	ADP
ftr-313	1031	22	a	a	DET
ftr-313	1031	23	correct	correct	ADJ
ftr-313	1031	24	distribution	distribution	NOUN
ftr-313	1031	25	of	of	ADP
ftr-313	1031	26	income	income	NOUN
ftr-313	1031	27	and	and	CCONJ
ftr-313	1031	28	tax	tax	NOUN
ftr-313	1031	29	burden.207	burden.207	NOUN
ftr-313	1031	30	in	in	ADP
ftr-313	1031	31	the	the	DET
ftr-313	1031	32	presence	presence	NOUN
ftr-313	1031	33	of	of	ADP
ftr-313	1031	34	cross	cross	ADJ
ftr-313	1031	35	border	border	NOUN
ftr-313	1031	36	expenditures	expenditure	NOUN
ftr-313	1031	37	,	,	PUNCT
ftr-313	1031	38	however	however	ADV
ftr-313	1031	39	,	,	PUNCT
ftr-313	1031	40	use	use	NOUN
ftr-313	1031	41	of	of	ADP
ftr-313	1031	42	an	an	DET
ftr-313	1031	43	average	average	ADJ
ftr-313	1031	44	rate	rate	NOUN
ftr-313	1031	45	of	of	ADP
ftr-313	1031	46	exchange	exchange	NOUN
ftr-313	1031	47	over	over	ADP
ftr-313	1031	48	a	a	DET
ftr-313	1031	49	full	full	ADJ
ftr-313	1031	50	annual	annual	ADJ
ftr-313	1031	51	accounting	accounting	NOUN
ftr-313	1031	52	period	period	NOUN
ftr-313	1031	53	works	work	VERB
ftr-313	1031	54	well	well	ADV
ftr-313	1031	55	only	only	ADV
ftr-313	1031	56	in	in	ADP
ftr-313	1031	57	the	the	DET
ftr-313	1031	58	context	context	NOUN
ftr-313	1031	59	of	of	ADP
ftr-313	1031	60	narrow	narrow	ADJ
ftr-313	1031	61	band	band	NOUN
ftr-313	1031	62	currency	currency	NOUN
ftr-313	1031	63	fluctuation	fluctuation	NOUN
ftr-313	1031	64	such	such	ADJ
ftr-313	1031	65	as	as	ADP
ftr-313	1031	66	that	that	DET
ftr-313	1031	67	present	present	NOUN
ftr-313	1031	68	in	in	ADP
ftr-313	1031	69	the	the	DET
ftr-313	1031	70	eu	eu	PROPN
ftr-313	1031	71	and	and	CCONJ
ftr-313	1031	72	its	its	PRON
ftr-313	1031	73	member	member	NOUN
ftr-313	1031	74	states.208	states.208	VERB
ftr-313	1031	75	average	average	ADJ
ftr-313	1031	76	exchange	exchange	NOUN
ftr-313	1031	77	rates	rate	NOUN
ftr-313	1031	78	work	work	VERB
ftr-313	1031	79	less	less	ADV
ftr-313	1031	80	well	well	ADV
ftr-313	1031	81	when	when	SCONJ
ftr-313	1031	82	a	a	DET
ftr-313	1031	83	currency	currency	NOUN
ftr-313	1031	84	lacks	lack	VERB
ftr-313	1031	85	a	a	DET
ftr-313	1031	86	ready	ready	ADJ
ftr-313	1031	87	foreign	foreign	ADJ
ftr-313	1031	88	exchange	exchange	NOUN
ftr-313	1031	89	market	market	NOUN
ftr-313	1031	90	because	because	SCONJ
ftr-313	1031	91	the	the	DET
ftr-313	1031	92	country	country	NOUN
ftr-313	1031	93	has	have	VERB
ftr-313	1031	94	a	a	DET
ftr-313	1031	95	high	high	ADJ
ftr-313	1031	96	rate	rate	NOUN
ftr-313	1031	97	of	of	ADP
ftr-313	1031	98	inflation	inflation	NOUN
ftr-313	1031	99	or	or	CCONJ
ftr-313	1031	100	the	the	DET
ftr-313	1031	101	economy	economy	NOUN
ftr-313	1031	102	and	and	CCONJ
ftr-313	1031	103	,	,	PUNCT
ftr-313	1031	104	accordingly	accordingly	ADV
ftr-313	1031	105	,	,	PUNCT
ftr-313	1031	106	the	the	DET
ftr-313	1031	107	currency	currency	NOUN
ftr-313	1031	108	otherwise	otherwise	ADV
ftr-313	1031	109	is	be	AUX
ftr-313	1031	110	unstable	unstable	ADJ
ftr-313	1031	111	.	.	PUNCT
ftr-313	1032	1	in	in	ADP
ftr-313	1032	2	those	those	DET
ftr-313	1032	3	instances	instance	NOUN
ftr-313	1032	4	,	,	PUNCT
ftr-313	1032	5	where	where	SCONJ
ftr-313	1032	6	a	a	DET
ftr-313	1032	7	taxpayer	taxpayer	NOUN
ftr-313	1032	8	uses	use	VERB
ftr-313	1032	9	one	one	NUM
ftr-313	1032	10	currency	currency	NOUN
ftr-313	1032	11	to	to	PART
ftr-313	1032	12	pay	pay	VERB
ftr-313	1032	13	an	an	DET
ftr-313	1032	14	expense	expense	NOUN
ftr-313	1032	15	in	in	ADP
ftr-313	1032	16	another	another	DET
ftr-313	1032	17	currency	currency	NOUN
ftr-313	1032	18	,	,	PUNCT
ftr-313	1032	19	the	the	DET
ftr-313	1032	20	tax	tax	NOUN
ftr-313	1032	21	base	base	NOUN
ftr-313	1032	22	distribution	distribution	NOUN
ftr-313	1032	23	works	work	VERB
ftr-313	1032	24	correctly	correctly	ADV
ftr-313	1032	25	if	if	SCONJ
ftr-313	1032	26	the	the	DET
ftr-313	1032	27	taxpayer	taxpayer	NOUN
ftr-313	1032	28	uses	use	VERB
ftr-313	1032	29	a	a	DET
ftr-313	1032	30	cash	cash	NOUN
ftr-313	1032	31	basis	basis	NOUN
ftr-313	1032	32	of	of	ADP
ftr-313	1032	33	accounting	accounting	NOUN
ftr-313	1032	34	and	and	CCONJ
ftr-313	1032	35	the	the	DET
ftr-313	1032	36	actual	actual	ADJ
ftr-313	1032	37	exchange	exchange	NOUN
ftr-313	1032	38	rates	rate	NOUN
ftr-313	1032	39	of	of	ADP
ftr-313	1032	40	currency	currency	NOUN
ftr-313	1032	41	conversion	conversion	NOUN
ftr-313	1032	42	.	.	PUNCT
ftr-313	1033	1	government	government	NOUN
ftr-313	1033	2	restrictions	restriction	NOUN
ftr-313	1033	3	on	on	ADP
ftr-313	1033	4	outbound	outbound	ADJ
ftr-313	1033	5	convertibility	convertibility	NOUN
ftr-313	1033	6	further	far	ADV
ftr-313	1033	7	complicate	complicate	VERB
ftr-313	1033	8	distribution	distribution	NOUN
ftr-313	1033	9	of	of	ADP
ftr-313	1033	10	income	income	NOUN
ftr-313	1033	11	and	and	CCONJ
ftr-313	1033	12	payment	payment	NOUN
ftr-313	1033	13	of	of	ADP
ftr-313	1033	14	taxes	taxis	NOUN
ftr-313	1033	15	outside	outside	ADP
ftr-313	1033	16	the	the	DET
ftr-313	1033	17	restricted	restricted	ADJ
ftr-313	1033	18	country.209	country.209	NOUN
ftr-313	1033	19	fixed	fix	VERB
ftr-313	1033	20	exchange	exchange	NOUN
ftr-313	1033	21	rates	rate	NOUN
ftr-313	1033	22	would	would	AUX
ftr-313	1033	23	permit	permit	VERB
ftr-313	1033	24	the	the	DET
ftr-313	1033	25	gugit	gugit	NOUN
ftr-313	1033	26	to	to	PART
ftr-313	1033	27	distribute	distribute	VERB
ftr-313	1033	28	income	income	NOUN
ftr-313	1033	29	among	among	ADP
ftr-313	1033	30	jurisdictions	jurisdiction	NOUN
ftr-313	1033	31	seamlessly	seamlessly	ADV
ftr-313	1033	32	and	and	CCONJ
ftr-313	1033	33	fairly	fairly	ADV
ftr-313	1033	34	,	,	PUNCT
ftr-313	1033	35	but	but	CCONJ
ftr-313	1033	36	those	those	DET
ftr-313	1033	37	fixed	fix	VERB
ftr-313	1033	38	exchange	exchange	NOUN
ftr-313	1033	39	rates	rate	NOUN
ftr-313	1033	40	must	must	AUX
ftr-313	1033	41	be	be	AUX
ftr-313	1033	42	a	a	DET
ftr-313	1033	43	function	function	NOUN
ftr-313	1033	44	of	of	ADP
ftr-313	1033	45	stabile	stabile	ADJ
ftr-313	1033	46	economies	economy	NOUN
ftr-313	1033	47	rather	rather	ADV
ftr-313	1033	48	than	than	ADP
ftr-313	1033	49	artificial	artificial	ADJ
ftr-313	1033	50	controls	control	NOUN
ftr-313	1033	51	that	that	PRON
ftr-313	1033	52	depart	depart	NOUN
ftr-313	1033	53	from	from	ADP
ftr-313	1033	54	economic	economic	ADJ
ftr-313	1033	55	reality	reality	NOUN
ftr-313	1033	56	.	.	PUNCT
ftr-313	1034	1	a	a	DET
ftr-313	1034	2	single	single	ADJ
ftr-313	1034	3	worldwide	worldwide	ADJ
ftr-313	1034	4	currency	currency	NOUN
ftr-313	1034	5	is	be	AUX
ftr-313	1034	6	the	the	DET
ftr-313	1034	7	best	good	ADJ
ftr-313	1034	8	choice	choice	NOUN
ftr-313	1034	9	in	in	ADP
ftr-313	1034	10	light	light	NOUN
ftr-313	1034	11	of	of	ADP
ftr-313	1034	12	increasing	increase	VERB
ftr-313	1034	13	interconnectedness	interconnectedness	NOUN
ftr-313	1034	14	of	of	ADP
ftr-313	1034	15	national	national	ADJ
ftr-313	1034	16	economies	economy	NOUN
ftr-313	1034	17	.	.	PUNCT
ftr-313	1035	1	207	207	NUM
ftr-313	1035	2	.	.	PUNCT
ftr-313	1036	1	to	to	PART
ftr-313	1036	2	illustrate	illustrate	VERB
ftr-313	1036	3	:	:	PUNCT
ftr-313	1036	4	taxpayer	taxpayer	NOUN
ftr-313	1036	5	elects	elect	NOUN
ftr-313	1036	6	currency	currency	NOUN
ftr-313	1036	7	a	a	PRON
ftr-313	1036	8	as	as	ADP
ftr-313	1036	9	its	its	PRON
ftr-313	1036	10	functional	functional	ADJ
ftr-313	1036	11	currency	currency	NOUN
ftr-313	1036	12	.	.	PUNCT
ftr-313	1037	1	taxpayer	taxpayer	NOUN
ftr-313	1037	2	earns	earn	VERB
ftr-313	1037	3	1000	1000	NUM
ftr-313	1037	4	units	unit	NOUN
ftr-313	1037	5	of	of	ADP
ftr-313	1037	6	net	net	ADJ
ftr-313	1037	7	income	income	NOUN
ftr-313	1037	8	in	in	ADP
ftr-313	1037	9	currency	currency	NOUN
ftr-313	1037	10	a	a	NOUN
ftr-313	1037	11	,	,	PUNCT
ftr-313	1037	12	and	and	CCONJ
ftr-313	1037	13	100	100	NUM
ftr-313	1037	14	units	unit	NOUN
ftr-313	1037	15	of	of	ADP
ftr-313	1037	16	net	net	ADJ
ftr-313	1037	17	income	income	NOUN
ftr-313	1037	18	in	in	ADP
ftr-313	1037	19	currency	currency	NOUN
ftr-313	1037	20	b	b	PROPN
ftr-313	1037	21	as	as	ADV
ftr-313	1037	22	well	well	ADV
ftr-313	1037	23	.	.	PUNCT
ftr-313	1038	1	on	on	ADP
ftr-313	1038	2	the	the	DET
ftr-313	1038	3	first	first	ADJ
ftr-313	1038	4	day	day	NOUN
ftr-313	1038	5	of	of	ADP
ftr-313	1038	6	the	the	DET
ftr-313	1038	7	year	year	NOUN
ftr-313	1038	8	,	,	PUNCT
ftr-313	1038	9	currencies	currency	NOUN
ftr-313	1038	10	a	a	PRON
ftr-313	1038	11	and	and	CCONJ
ftr-313	1038	12	b	b	NOUN
ftr-313	1038	13	traded	trade	VERB
ftr-313	1038	14	at	at	ADP
ftr-313	1038	15	one	one	NUM
ftr-313	1038	16	to	to	ADP
ftr-313	1038	17	one	one	NUM
ftr-313	1038	18	,	,	PUNCT
ftr-313	1038	19	on	on	ADP
ftr-313	1038	20	the	the	DET
ftr-313	1038	21	last	last	ADJ
ftr-313	1038	22	day	day	NOUN
ftr-313	1038	23	of	of	ADP
ftr-313	1038	24	the	the	DET
ftr-313	1038	25	year	year	NOUN
ftr-313	1038	26	a	a	DET
ftr-313	1038	27	and	and	CCONJ
ftr-313	1038	28	b	b	NOUN
ftr-313	1038	29	trade	trade	NOUN
ftr-313	1038	30	at	at	ADP
ftr-313	1038	31	ten	ten	NUM
ftr-313	1038	32	to	to	ADP
ftr-313	1038	33	one	one	NUM
ftr-313	1038	34	and	and	CCONJ
ftr-313	1038	35	the	the	DET
ftr-313	1038	36	average	average	NOUN
ftr-313	1038	37	for	for	ADP
ftr-313	1038	38	the	the	DET
ftr-313	1038	39	year	year	NOUN
ftr-313	1038	40	is	be	AUX
ftr-313	1038	41	eight	eight	NUM
ftr-313	1038	42	to	to	PART
ftr-313	1038	43	one	one	NUM
ftr-313	1038	44	.	.	PUNCT
ftr-313	1039	1	taxpayer	taxpayer	NOUN
ftr-313	1039	2	earned	earn	VERB
ftr-313	1039	3	the	the	DET
ftr-313	1039	4	100	100	NUM
ftr-313	1039	5	units	unit	NOUN
ftr-313	1039	6	of	of	ADP
ftr-313	1039	7	b	b	NOUN
ftr-313	1039	8	on	on	ADP
ftr-313	1039	9	the	the	DET
ftr-313	1039	10	first	first	ADJ
ftr-313	1039	11	day	day	NOUN
ftr-313	1039	12	of	of	ADP
ftr-313	1039	13	the	the	DET
ftr-313	1039	14	year	year	NOUN
ftr-313	1039	15	and	and	CCONJ
ftr-313	1039	16	1000	1000	NUM
ftr-313	1039	17	units	unit	NOUN
ftr-313	1039	18	of	of	ADP
ftr-313	1039	19	income	income	NOUN
ftr-313	1039	20	in	in	ADP
ftr-313	1039	21	currency	currency	NOUN
ftr-313	1039	22	a	a	PRON
ftr-313	1039	23	on	on	ADP
ftr-313	1039	24	the	the	DET
ftr-313	1039	25	last	last	ADJ
ftr-313	1039	26	day	day	NOUN
ftr-313	1039	27	of	of	ADP
ftr-313	1039	28	the	the	DET
ftr-313	1039	29	year	year	NOUN
ftr-313	1039	30	.	.	PUNCT
ftr-313	1040	1	the	the	DET
ftr-313	1040	2	average	average	ADJ
ftr-313	1040	3	exchange	exchange	NOUN
ftr-313	1040	4	rate	rate	NOUN
ftr-313	1040	5	for	for	ADP
ftr-313	1040	6	the	the	DET
ftr-313	1040	7	year	year	NOUN
ftr-313	1040	8	is	be	AUX
ftr-313	1040	9	the	the	DET
ftr-313	1040	10	eight	eight	NUM
ftr-313	1040	11	to	to	PART
ftr-313	1040	12	one	one	NUM
ftr-313	1040	13	.	.	PUNCT
ftr-313	1041	1	assume	assume	VERB
ftr-313	1041	2	countries	country	NOUN
ftr-313	1041	3	a	a	PRON
ftr-313	1041	4	and	and	CCONJ
ftr-313	1041	5	b	b	NOUN
ftr-313	1041	6	have	have	VERB
ftr-313	1041	7	a	a	DET
ftr-313	1041	8	fiftypercent	fiftypercent	ADJ
ftr-313	1041	9	tax	tax	NOUN
ftr-313	1041	10	rate	rate	NOUN
ftr-313	1041	11	.	.	PUNCT
ftr-313	1042	1	using	use	VERB
ftr-313	1042	2	the	the	DET
ftr-313	1042	3	average	average	ADJ
ftr-313	1042	4	exchange	exchange	NOUN
ftr-313	1042	5	rate	rate	NOUN
ftr-313	1042	6	and	and	CCONJ
ftr-313	1042	7	the	the	DET
ftr-313	1042	8	taxpayer	taxpayer	NOUN
ftr-313	1042	9	’s	’s	PART
ftr-313	1042	10	functional	functional	ADJ
ftr-313	1042	11	currency	currency	NOUN
ftr-313	1042	12	,	,	PUNCT
ftr-313	1042	13	the	the	DET
ftr-313	1042	14	taxpayer	taxpayer	NOUN
ftr-313	1042	15	earned	earn	VERB
ftr-313	1042	16	800	800	NUM
ftr-313	1042	17	units	unit	NOUN
ftr-313	1042	18	of	of	ADP
ftr-313	1042	19	a	a	PRON
ftr-313	1042	20	in	in	ADP
ftr-313	1042	21	country	country	NOUN
ftr-313	1042	22	b	b	NOUN
ftr-313	1042	23	,	,	PUNCT
ftr-313	1042	24	and	and	CCONJ
ftr-313	1042	25	1000	1000	NUM
ftr-313	1042	26	units	unit	NOUN
ftr-313	1042	27	of	of	ADP
ftr-313	1042	28	a	a	PRON
ftr-313	1042	29	in	in	ADP
ftr-313	1042	30	country	country	NOUN
ftr-313	1042	31	a	a	PRON
ftr-313	1042	32	,	,	PUNCT
ftr-313	1042	33	even	even	ADV
ftr-313	1042	34	though	though	SCONJ
ftr-313	1042	35	when	when	SCONJ
ftr-313	1042	36	earned	earn	VERB
ftr-313	1042	37	the	the	DET
ftr-313	1042	38	amounts	amount	NOUN
ftr-313	1042	39	were	be	AUX
ftr-313	1042	40	identical	identical	ADJ
ftr-313	1042	41	in	in	ADP
ftr-313	1042	42	value	value	NOUN
ftr-313	1042	43	.	.	PUNCT
ftr-313	1043	1	the	the	DET
ftr-313	1043	2	gugit	gugit	NOUN
ftr-313	1043	3	would	would	AUX
ftr-313	1043	4	allocate	allocate	VERB
ftr-313	1043	5	5/9	5/9	NUM
ftr-313	1043	6	of	of	ADP
ftr-313	1043	7	the	the	DET
ftr-313	1043	8	tax	tax	NOUN
ftr-313	1043	9	base	base	NOUN
ftr-313	1043	10	of	of	ADP
ftr-313	1043	11	1800	1800	NUM
ftr-313	1043	12	,	,	PUNCT
ftr-313	1043	13	1000	1000	NUM
ftr-313	1043	14	units	unit	NOUN
ftr-313	1043	15	to	to	PART
ftr-313	1043	16	country	country	VERB
ftr-313	1043	17	a	a	PRON
ftr-313	1043	18	for	for	ADP
ftr-313	1043	19	a	a	DET
ftr-313	1043	20	500	500	NUM
ftr-313	1043	21	unit	unit	NOUN
ftr-313	1043	22	tax	tax	NOUN
ftr-313	1043	23	(	(	PUNCT
ftr-313	1043	24	the	the	DET
ftr-313	1043	25	correct	correct	ADJ
ftr-313	1043	26	amount	amount	NOUN
ftr-313	1043	27	)	)	PUNCT
ftr-313	1043	28	,	,	PUNCT
ftr-313	1043	29	and	and	CCONJ
ftr-313	1043	30	800	800	NUM
ftr-313	1043	31	to	to	ADP
ftr-313	1043	32	b	b	NOUN
ftr-313	1043	33	translated	translate	VERB
ftr-313	1043	34	at	at	ADP
ftr-313	1043	35	the	the	DET
ftr-313	1043	36	average	average	ADJ
ftr-313	1043	37	rate	rate	NOUN
ftr-313	1043	38	of	of	ADP
ftr-313	1043	39	8	8	NUM
ftr-313	1043	40	to	to	PART
ftr-313	1043	41	100	100	NUM
ftr-313	1043	42	b	b	NOUN
ftr-313	1043	43	units	unit	NOUN
ftr-313	1043	44	for	for	ADP
ftr-313	1043	45	a	a	DET
ftr-313	1043	46	tax	tax	NOUN
ftr-313	1043	47	of	of	ADP
ftr-313	1043	48	50	50	NUM
ftr-313	1043	49	b	b	NOUN
ftr-313	1043	50	units	unit	NOUN
ftr-313	1043	51	(	(	PUNCT
ftr-313	1043	52	also	also	ADV
ftr-313	1043	53	correct	correct	ADJ
ftr-313	1043	54	)	)	PUNCT
ftr-313	1043	55	.	.	PUNCT
ftr-313	1044	1	208	208	NUM
ftr-313	1044	2	.	.	X
ftr-313	1045	1	supra	supra	PROPN
ftr-313	1045	2	note	note	PROPN
ftr-313	1045	3	202	202	NUM
ftr-313	1045	4	.	.	PUNCT
ftr-313	1045	5	209	209	NUM
ftr-313	1045	6	.	.	PUNCT
ftr-313	1046	1	governments	government	NOUN
ftr-313	1046	2	do	do	AUX
ftr-313	1046	3	not	not	PART
ftr-313	1046	4	restrict	restrict	VERB
ftr-313	1046	5	inbound	inbound	ADJ
ftr-313	1046	6	movement	movement	NOUN
ftr-313	1046	7	of	of	ADP
ftr-313	1046	8	foreign	foreign	ADJ
ftr-313	1046	9	exchange	exchange	NOUN
ftr-313	1046	10	although	although	SCONJ
ftr-313	1046	11	many	many	ADJ
ftr-313	1046	12	have	have	AUX
ftr-313	1046	13	prohibited	prohibit	VERB
ftr-313	1046	14	their	their	PRON
ftr-313	1046	15	citizens	citizen	NOUN
ftr-313	1046	16	from	from	ADP
ftr-313	1046	17	holding	hold	VERB
ftr-313	1046	18	foreign	foreign	ADJ
ftr-313	1046	19	exchange	exchange	NOUN
ftr-313	1046	20	,	,	PUNCT
ftr-313	1046	21	thus	thus	ADV
ftr-313	1046	22	requiring	require	VERB
ftr-313	1046	23	conversion	conversion	NOUN
ftr-313	1046	24	into	into	ADP
ftr-313	1046	25	the	the	DET
ftr-313	1046	26	local	local	ADJ
ftr-313	1046	27	currency	currency	NOUN
ftr-313	1046	28	for	for	ADP
ftr-313	1046	29	legal	legal	ADJ
ftr-313	1046	30	receipts	receipt	NOUN
ftr-313	1046	31	of	of	ADP
ftr-313	1046	32	foreign	foreign	ADJ
ftr-313	1046	33	exchange	exchange	NOUN
ftr-313	1046	34	,	,	PUNCT
ftr-313	1046	35	for	for	ADP
ftr-313	1046	36	example	example	NOUN
ftr-313	1046	37	,	,	PUNCT
ftr-313	1046	38	all	all	DET
ftr-313	1046	39	the	the	DET
ftr-313	1046	40	soviet	soviet	PROPN
ftr-313	1046	41	bloc	bloc	PROPN
ftr-313	1046	42	countries	country	NOUN
ftr-313	1046	43	before	before	ADP
ftr-313	1046	44	1990	1990	NUM
ftr-313	1046	45	.	.	PUNCT
ftr-313	1047	1	2013	2013	NUM
ftr-313	1047	2	]	]	PUNCT
ftr-313	1047	3	utopian	utopian	ADJ
ftr-313	1047	4	visions	vision	NOUN
ftr-313	1047	5	toward	toward	ADP
ftr-313	1047	6	a	a	DET
ftr-313	1047	7	grand	grand	ADJ
ftr-313	1047	8	unified	unified	ADJ
ftr-313	1047	9	global	global	ADJ
ftr-313	1047	10	income	income	NOUN
ftr-313	1047	11	tax	tax	NOUN
ftr-313	1047	12	411	411	NUM
ftr-313	1047	13	v.	v.	ADV
ftr-313	1047	14	toward	toward	ADP
ftr-313	1047	15	uniform	uniform	ADJ
ftr-313	1047	16	tax	tax	NOUN
ftr-313	1047	17	rules	rule	NOUN
ftr-313	1047	18	a	a	DET
ftr-313	1047	19	gugit	gugit	NOUN
ftr-313	1047	20	requires	require	VERB
ftr-313	1047	21	uniform	uniform	ADJ
ftr-313	1047	22	rules	rule	NOUN
ftr-313	1047	23	of	of	ADP
ftr-313	1047	24	inclusion	inclusion	NOUN
ftr-313	1047	25	and	and	CCONJ
ftr-313	1047	26	deduction	deduction	NOUN
ftr-313	1047	27	in	in	ADP
ftr-313	1047	28	the	the	DET
ftr-313	1047	29	income	income	NOUN
ftr-313	1047	30	producing	produce	VERB
ftr-313	1047	31	portion	portion	NOUN
ftr-313	1047	32	of	of	ADP
ftr-313	1047	33	the	the	DET
ftr-313	1047	34	taxpayer	taxpayer	NOUN
ftr-313	1047	35	’s	’s	PART
ftr-313	1047	36	world.210	world.210	ADJ
ftr-313	1047	37	variations	variation	NOUN
ftr-313	1047	38	in	in	ADP
ftr-313	1047	39	those	those	DET
ftr-313	1047	40	rules	rule	NOUN
ftr-313	1047	41	from	from	ADP
ftr-313	1047	42	jurisdiction	jurisdiction	NOUN
ftr-313	1047	43	to	to	ADP
ftr-313	1047	44	jurisdiction	jurisdiction	NOUN
ftr-313	1047	45	frustrate	frustrate	VERB
ftr-313	1047	46	the	the	DET
ftr-313	1047	47	gugit	gugit	NOUN
ftr-313	1047	48	’s	’s	PART
ftr-313	1047	49	objective	objective	NOUN
ftr-313	1047	50	of	of	ADP
ftr-313	1047	51	eliminating	eliminate	VERB
ftr-313	1047	52	the	the	DET
ftr-313	1047	53	possibility	possibility	NOUN
ftr-313	1047	54	of	of	ADP
ftr-313	1047	55	both	both	CCONJ
ftr-313	1047	56	multiple	multiple	ADJ
ftr-313	1047	57	inclusions	inclusion	NOUN
ftr-313	1047	58	of	of	ADP
ftr-313	1047	59	the	the	DET
ftr-313	1047	60	same	same	ADJ
ftr-313	1047	61	income	income	NOUN
ftr-313	1047	62	and	and	CCONJ
ftr-313	1047	63	no	no	DET
ftr-313	1047	64	inclusion	inclusion	NOUN
ftr-313	1047	65	of	of	ADP
ftr-313	1047	66	income	income	NOUN
ftr-313	1047	67	in	in	ADP
ftr-313	1047	68	any	any	DET
ftr-313	1047	69	jurisdiction	jurisdiction	NOUN
ftr-313	1047	70	.	.	PUNCT
ftr-313	1048	1	the	the	DET
ftr-313	1048	2	gugit	gugit	NOUN
ftr-313	1048	3	must	must	AUX
ftr-313	1048	4	construct	construct	VERB
ftr-313	1048	5	a	a	DET
ftr-313	1048	6	single	single	ADJ
ftr-313	1048	7	tax	tax	NOUN
ftr-313	1048	8	base	base	NOUN
ftr-313	1048	9	to	to	PART
ftr-313	1048	10	distribute	distribute	VERB
ftr-313	1048	11	among	among	ADP
ftr-313	1048	12	the	the	DET
ftr-313	1048	13	jurisdictions	jurisdiction	NOUN
ftr-313	1048	14	in	in	ADP
ftr-313	1048	15	which	which	PRON
ftr-313	1048	16	the	the	DET
ftr-313	1048	17	taxpayer	taxpayer	NOUN
ftr-313	1048	18	is	be	AUX
ftr-313	1048	19	active	active	ADJ
ftr-313	1048	20	.	.	PUNCT
ftr-313	1049	1	a	a	DET
ftr-313	1049	2	simple	simple	ADJ
ftr-313	1049	3	example	example	NOUN
ftr-313	1049	4	might	might	AUX
ftr-313	1049	5	be	be	AUX
ftr-313	1049	6	that	that	SCONJ
ftr-313	1049	7	commuting	commuting	NOUN
ftr-313	1049	8	expenses	expense	NOUN
ftr-313	1049	9	be	be	VERB
ftr-313	1049	10	uniformly	uniformly	ADV
ftr-313	1049	11	deductible	deductible	ADJ
ftr-313	1049	12	or	or	CCONJ
ftr-313	1049	13	non	non	ADJ
ftr-313	1049	14	-	-	ADJ
ftr-313	1049	15	deductible	deductible	ADJ
ftr-313	1049	16	as	as	ADP
ftr-313	1049	17	business	business	NOUN
ftr-313	1049	18	expenses.211	expenses.211	NOUN
ftr-313	1049	19	if	if	SCONJ
ftr-313	1049	20	the	the	DET
ftr-313	1049	21	gugit	gugit	NOUN
ftr-313	1049	22	design	design	NOUN
ftr-313	1049	23	makes	make	VERB
ftr-313	1049	24	commuting	commuting	NOUN
ftr-313	1049	25	expenses	expense	NOUN
ftr-313	1049	26	non	non	ADJ
ftr-313	1049	27	-	-	ADJ
ftr-313	1049	28	deductible	deductible	ADJ
ftr-313	1049	29	,	,	PUNCT
ftr-313	1049	30	a	a	DET
ftr-313	1049	31	country	country	NOUN
ftr-313	1049	32	would	would	AUX
ftr-313	1049	33	remain	remain	VERB
ftr-313	1049	34	free	free	ADJ
ftr-313	1049	35	to	to	PART
ftr-313	1049	36	allow	allow	VERB
ftr-313	1049	37	such	such	ADJ
ftr-313	1049	38	deductions	deduction	NOUN
ftr-313	1049	39	against	against	ADP
ftr-313	1049	40	that	that	DET
ftr-313	1049	41	country	country	NOUN
ftr-313	1049	42	’s	’s	PART
ftr-313	1049	43	share	share	NOUN
ftr-313	1049	44	of	of	ADP
ftr-313	1049	45	the	the	DET
ftr-313	1049	46	uniform	uniform	ADJ
ftr-313	1049	47	tax	tax	NOUN
ftr-313	1049	48	base	base	NOUN
ftr-313	1049	49	but	but	CCONJ
ftr-313	1049	50	could	could	AUX
ftr-313	1049	51	not	not	PART
ftr-313	1049	52	take	take	VERB
ftr-313	1049	53	them	they	PRON
ftr-313	1049	54	into	into	ADP
ftr-313	1049	55	account	account	NOUN
ftr-313	1049	56	in	in	ADP
ftr-313	1049	57	determining	determine	VERB
ftr-313	1049	58	the	the	DET
ftr-313	1049	59	distributable	distributable	ADJ
ftr-313	1049	60	tax	tax	NOUN
ftr-313	1049	61	base	base	NOUN
ftr-313	1049	62	itself	itself	PRON
ftr-313	1049	63	.	.	PUNCT
ftr-313	1050	1	the	the	DET
ftr-313	1050	2	states	state	NOUN
ftr-313	1050	3	of	of	ADP
ftr-313	1050	4	the	the	DET
ftr-313	1050	5	united	united	PROPN
ftr-313	1050	6	states	states	PROPN
ftr-313	1050	7	have	have	AUX
ftr-313	1050	8	used	use	VERB
ftr-313	1050	9	formulary	formulary	ADJ
ftr-313	1050	10	apportionment	apportionment	NOUN
ftr-313	1050	11	for	for	ADP
ftr-313	1050	12	many	many	ADJ
ftr-313	1050	13	years	year	NOUN
ftr-313	1050	14	.	.	PUNCT
ftr-313	1051	1	they	they	PRON
ftr-313	1051	2	have	have	AUX
ftr-313	1051	3	employed	employ	VERB
ftr-313	1051	4	the	the	DET
ftr-313	1051	5	federal	federal	ADJ
ftr-313	1051	6	income	income	NOUN
ftr-313	1051	7	tax	tax	NOUN
ftr-313	1051	8	base	base	NOUN
ftr-313	1051	9	as	as	ADP
ftr-313	1051	10	a	a	DET
ftr-313	1051	11	uniform	uniform	ADJ
ftr-313	1051	12	point	point	NOUN
ftr-313	1051	13	of	of	ADP
ftr-313	1051	14	departure	departure	NOUN
ftr-313	1051	15	for	for	ADP
ftr-313	1051	16	apportionment212	apportionment212	PROPN
ftr-313	1051	17	but	but	CCONJ
ftr-313	1051	18	have	have	AUX
ftr-313	1051	19	failed	fail	VERB
ftr-313	1051	20	to	to	PART
ftr-313	1051	21	achieve	achieve	VERB
ftr-313	1051	22	complete	complete	ADJ
ftr-313	1051	23	uniformity	uniformity	NOUN
ftr-313	1051	24	of	of	ADP
ftr-313	1051	25	base	base	NOUN
ftr-313	1051	26	and	and	CCONJ
ftr-313	1051	27	apportionment	apportionment	VERB
ftr-313	1051	28	formula.213	formula.213	NOUN
ftr-313	1051	29	each	each	DET
ftr-313	1051	30	state	state	NOUN
ftr-313	1051	31	adjusts	adjust	VERB
ftr-313	1051	32	the	the	DET
ftr-313	1051	33	federal	federal	ADJ
ftr-313	1051	34	base	base	NOUN
ftr-313	1051	35	in	in	ADP
ftr-313	1051	36	state	state	NOUN
ftr-313	1051	37	specific	specific	ADJ
ftr-313	1051	38	ways	way	NOUN
ftr-313	1051	39	to	to	PART
ftr-313	1051	40	construct	construct	VERB
ftr-313	1051	41	its	its	PRON
ftr-313	1051	42	own	own	ADJ
ftr-313	1051	43	tax	tax	NOUN
ftr-313	1051	44	base	base	NOUN
ftr-313	1051	45	to	to	PART
ftr-313	1051	46	apportion	apportion	VERB
ftr-313	1051	47	according	accord	VERB
ftr-313	1051	48	to	to	ADP
ftr-313	1051	49	its	its	PRON
ftr-313	1051	50	apportionment	apportionment	ADJ
ftr-313	1051	51	formula	formula	NOUN
ftr-313	1051	52	.	.	PUNCT
ftr-313	1052	1	the	the	DET
ftr-313	1052	2	ccctb	ccctb	NOUN
ftr-313	1052	3	proposal	proposal	NOUN
ftr-313	1052	4	,	,	PUNCT
ftr-313	1052	5	on	on	ADP
ftr-313	1052	6	the	the	DET
ftr-313	1052	7	other	other	ADJ
ftr-313	1052	8	hand	hand	NOUN
ftr-313	1052	9	,	,	PUNCT
ftr-313	1052	10	lays	lay	VERB
ftr-313	1052	11	down	down	ADP
ftr-313	1052	12	principles	principle	NOUN
ftr-313	1052	13	for	for	ADP
ftr-313	1052	14	the	the	DET
ftr-313	1052	15	computation	computation	NOUN
ftr-313	1052	16	of	of	ADP
ftr-313	1052	17	a	a	DET
ftr-313	1052	18	single	single	ADJ
ftr-313	1052	19	uniform	uniform	ADJ
ftr-313	1052	20	tax	tax	NOUN
ftr-313	1052	21	base	base	NOUN
ftr-313	1052	22	without	without	ADP
ftr-313	1052	23	country	country	NOUN
ftr-313	1052	24	specific	specific	ADJ
ftr-313	1052	25	variations.214	variations.214	ADJ
ftr-313	1052	26	while	while	SCONJ
ftr-313	1052	27	the	the	DET
ftr-313	1052	28	concept	concept	NOUN
ftr-313	1052	29	of	of	ADP
ftr-313	1052	30	a	a	DET
ftr-313	1052	31	multinational	multinational	ADJ
ftr-313	1052	32	uniform	uniform	ADJ
ftr-313	1052	33	tax	tax	NOUN
ftr-313	1052	34	base	base	NOUN
ftr-313	1052	35	might	might	AUX
ftr-313	1052	36	have	have	AUX
ftr-313	1052	37	seemed	seem	VERB
ftr-313	1052	38	unimaginable	unimaginable	ADJ
ftr-313	1052	39	in	in	ADP
ftr-313	1052	40	the	the	DET
ftr-313	1052	41	past	past	NOUN
ftr-313	1052	42	,	,	PUNCT
ftr-313	1052	43	broad	broad	ADJ
ftr-313	1052	44	210	210	NUM
ftr-313	1052	45	.	.	PUNCT
ftr-313	1053	1	countries	country	NOUN
ftr-313	1053	2	may	may	AUX
ftr-313	1053	3	provide	provide	VERB
ftr-313	1053	4	additional	additional	ADJ
ftr-313	1053	5	deductions	deduction	NOUN
ftr-313	1053	6	for	for	ADP
ftr-313	1053	7	the	the	DET
ftr-313	1053	8	non	non	ADJ
ftr-313	1053	9	-	-	ADJ
ftr-313	1053	10	income	income	ADJ
ftr-313	1053	11	producing	produce	VERB
ftr-313	1053	12	part	part	NOUN
ftr-313	1053	13	of	of	ADP
ftr-313	1053	14	the	the	DET
ftr-313	1053	15	taxpayer	taxpayer	NOUN
ftr-313	1053	16	’s	’s	PART
ftr-313	1053	17	world	world	NOUN
ftr-313	1053	18	.	.	PUNCT
ftr-313	1054	1	these	these	DET
ftr-313	1054	2	deductions	deduction	NOUN
ftr-313	1054	3	in	in	ADP
ftr-313	1054	4	u.s	u.s	PROPN
ftr-313	1054	5	.	.	PROPN
ftr-313	1054	6	tax	tax	NOUN
ftr-313	1054	7	parlance	parlance	NOUN
ftr-313	1054	8	would	would	AUX
ftr-313	1054	9	fit	fit	VERB
ftr-313	1054	10	into	into	ADP
ftr-313	1054	11	the	the	DET
ftr-313	1054	12	current	current	ADJ
ftr-313	1054	13	group	group	NOUN
ftr-313	1054	14	of	of	ADP
ftr-313	1054	15	itemized	itemize	VERB
ftr-313	1054	16	(	(	PUNCT
ftr-313	1054	17	or	or	CCONJ
ftr-313	1054	18	below	below	ADP
ftr-313	1054	19	the	the	DET
ftr-313	1054	20	line	line	NOUN
ftr-313	1054	21	)	)	PUNCT
ftr-313	1054	22	deductions	deduction	NOUN
ftr-313	1054	23	under	under	ADP
ftr-313	1054	24	section	section	NOUN
ftr-313	1054	25	63	63	NUM
ftr-313	1054	26	and	and	CCONJ
ftr-313	1054	27	might	might	AUX
ftr-313	1054	28	include	include	VERB
ftr-313	1054	29	such	such	ADJ
ftr-313	1054	30	items	item	NOUN
ftr-313	1054	31	as	as	ADP
ftr-313	1054	32	a	a	DET
ftr-313	1054	33	deduction	deduction	NOUN
ftr-313	1054	34	for	for	ADP
ftr-313	1054	35	the	the	DET
ftr-313	1054	36	interest	interest	NOUN
ftr-313	1054	37	on	on	ADP
ftr-313	1054	38	a	a	DET
ftr-313	1054	39	home	home	NOUN
ftr-313	1054	40	mortgage	mortgage	NOUN
ftr-313	1054	41	.	.	PUNCT
ftr-313	1055	1	211	211	NUM
ftr-313	1055	2	.	.	PUNCT
ftr-313	1056	1	u.s	u.s	PROPN
ftr-313	1056	2	.	.	PROPN
ftr-313	1056	3	tax	tax	NOUN
ftr-313	1056	4	law	law	NOUN
ftr-313	1056	5	considers	consider	VERB
ftr-313	1056	6	commuting	commute	VERB
ftr-313	1056	7	expenses	expense	NOUN
ftr-313	1056	8	to	to	PART
ftr-313	1056	9	be	be	AUX
ftr-313	1056	10	personal	personal	ADJ
ftr-313	1056	11	,	,	PUNCT
ftr-313	1056	12	living	living	NOUN
ftr-313	1056	13	,	,	PUNCT
ftr-313	1056	14	and	and	CCONJ
ftr-313	1056	15	family	family	NOUN
ftr-313	1056	16	expenses	expense	VERB
ftr-313	1056	17	that	that	SCONJ
ftr-313	1056	18	under	under	ADP
ftr-313	1056	19	i.r.c	i.r.c	NOUN
ftr-313	1056	20	.	.	PUNCT
ftr-313	1057	1	§	§	PROPN
ftr-313	1057	2	262	262	NUM
ftr-313	1057	3	are	be	AUX
ftr-313	1057	4	non	non	ADJ
ftr-313	1057	5	-	-	ADJ
ftr-313	1057	6	deductible	deductible	ADJ
ftr-313	1057	7	.	.	PUNCT
ftr-313	1058	1	german	german	ADJ
ftr-313	1058	2	tax	tax	NOUN
ftr-313	1058	3	law	law	NOUN
ftr-313	1058	4	views	view	VERB
ftr-313	1058	5	commuting	commute	VERB
ftr-313	1058	6	costs	cost	NOUN
ftr-313	1058	7	as	as	ADV
ftr-313	1058	8	necessary	necessary	ADJ
ftr-313	1058	9	to	to	ADP
ftr-313	1058	10	the	the	DET
ftr-313	1058	11	taxpayer	taxpayer	NOUN
ftr-313	1058	12	’s	’s	PART
ftr-313	1058	13	income	income	NOUN
ftr-313	1058	14	production	production	NOUN
ftr-313	1058	15	and	and	CCONJ
ftr-313	1058	16	,	,	PUNCT
ftr-313	1058	17	accordingly	accordingly	ADV
ftr-313	1058	18	,	,	PUNCT
ftr-313	1058	19	deductible	deductible	ADJ
ftr-313	1058	20	.	.	PUNCT
ftr-313	1059	1	see	see	VERB
ftr-313	1059	2	,	,	PUNCT
ftr-313	1059	3	e.g.	e.g.	ADV
ftr-313	1059	4	,	,	PUNCT
ftr-313	1059	5	art	art	NOUN
ftr-313	1059	6	.	.	PUNCT
ftr-313	1060	1	3	3	NUM
ftr-313	1060	2	g	g	NOUN
ftr-313	1060	3	v.	v.	ADP
ftr-313	1060	4	8.5.2012	8.5.2012	NUM
ftr-313	1060	5	i	i	PRON
ftr-313	1060	6	1030	1030	NUM
ftr-313	1060	7	,	,	PUNCT
ftr-313	1060	8	einkommensteuergesetz	einkommensteuergesetz	ADJ
ftr-313	1060	9	(	(	PUNCT
ftr-313	1060	10	neugefasst	neugefasst	ADV
ftr-313	1060	11	durch	durch	NOUN
ftr-313	1060	12	bek	bek	PROPN
ftr-313	1060	13	.	.	PUNCT
ftr-313	1061	1	v.	v.	ADP
ftr-313	1061	2	8.10.2009	8.10.2009	NUM
ftr-313	1061	3	i	i	NUM
ftr-313	1061	4	3366	3366	NUM
ftr-313	1061	5	,	,	PUNCT
ftr-313	1061	6	3862	3862	NUM
ftr-313	1061	7	;	;	PUNCT
ftr-313	1061	8	zuletzt	zuletzt	NUM
ftr-313	1061	9	geändert	geändert	NOUN
ftr-313	1061	10	durch	durch	NOUN
ftr-313	1061	11	)	)	PUNCT
ftr-313	1061	12	(	(	PUNCT
ftr-313	1061	13	german	german	ADJ
ftr-313	1061	14	income	income	NOUN
ftr-313	1061	15	tax	tax	NOUN
ftr-313	1061	16	law	law	NOUN
ftr-313	1061	17	)	)	PUNCT
ftr-313	1061	18	§	§	PROPN
ftr-313	1061	19	9	9	NUM
ftr-313	1061	20	,	,	PUNCT
ftr-313	1061	21	¶	¶	NOUN
ftr-313	1061	22	1	1	NUM
ftr-313	1061	23	,	,	PUNCT
ftr-313	1061	24	nr	nr	PROPN
ftr-313	1061	25	.	.	PROPN
ftr-313	1061	26	4	4	NUM
ftr-313	1061	27	(	(	PUNCT
ftr-313	1061	28	permitting	permit	VERB
ftr-313	1061	29	a	a	DET
ftr-313	1061	30	deduction	deduction	NOUN
ftr-313	1061	31	for	for	ADP
ftr-313	1061	32	commuting	commuting	NOUN
ftr-313	1061	33	costs	cost	NOUN
ftr-313	1061	34	as	as	ADP
ftr-313	1061	35	trade	trade	NOUN
ftr-313	1061	36	or	or	CCONJ
ftr-313	1061	37	business	business	NOUN
ftr-313	1061	38	expenses	expense	NOUN
ftr-313	1061	39	)	)	PUNCT
ftr-313	1061	40	.	.	PUNCT
ftr-313	1062	1	212	212	NUM
ftr-313	1062	2	.	.	PUNCT
ftr-313	1063	1	the	the	DET
ftr-313	1063	2	state	state	NOUN
ftr-313	1063	3	of	of	ADP
ftr-313	1063	4	missouri	missouri	PROPN
ftr-313	1063	5	,	,	PUNCT
ftr-313	1063	6	for	for	ADP
ftr-313	1063	7	example	example	NOUN
ftr-313	1063	8	,	,	PUNCT
ftr-313	1063	9	commences	commence	VERB
ftr-313	1063	10	the	the	DET
ftr-313	1063	11	computation	computation	NOUN
ftr-313	1063	12	of	of	ADP
ftr-313	1063	13	the	the	DET
ftr-313	1063	14	corporate	corporate	ADJ
ftr-313	1063	15	tax	tax	NOUN
ftr-313	1063	16	with	with	ADP
ftr-313	1063	17	federal	federal	ADJ
ftr-313	1063	18	taxable	taxable	ADJ
ftr-313	1063	19	income	income	NOUN
ftr-313	1063	20	and	and	CCONJ
ftr-313	1063	21	then	then	ADV
ftr-313	1063	22	makes	make	VERB
ftr-313	1063	23	modifications	modification	NOUN
ftr-313	1063	24	applicable	applicable	ADJ
ftr-313	1063	25	to	to	ADP
ftr-313	1063	26	missouri	missouri	PROPN
ftr-313	1063	27	before	before	ADP
ftr-313	1063	28	apportioning	apportion	VERB
ftr-313	1063	29	the	the	DET
ftr-313	1063	30	income	income	NOUN
ftr-313	1063	31	.	.	PUNCT
ftr-313	1064	1	form	form	NOUN
ftr-313	1064	2	mo-1120	mo-1120	PROPN
ftr-313	1064	3	,	,	PUNCT
ftr-313	1064	4	line	line	NOUN
ftr-313	1064	5	1	1	NUM
ftr-313	1064	6	-	-	SYM
ftr-313	1064	7	4	4	NUM
ftr-313	1064	8	(	(	PUNCT
ftr-313	1064	9	federal	federal	ADJ
ftr-313	1064	10	taxable	taxable	ADJ
ftr-313	1064	11	income	income	NOUN
ftr-313	1064	12	and	and	CCONJ
ftr-313	1064	13	modifications	modification	NOUN
ftr-313	1064	14	)	)	PUNCT
ftr-313	1064	15	,	,	PUNCT
ftr-313	1064	16	line	line	NOUN
ftr-313	1064	17	10	10	NUM
ftr-313	1064	18	(	(	PUNCT
ftr-313	1064	19	apportioned	apportion	VERB
ftr-313	1064	20	missouri	missouri	PROPN
ftr-313	1064	21	taxable	taxable	ADJ
ftr-313	1064	22	income	income	NOUN
ftr-313	1064	23	)	)	PUNCT
ftr-313	1064	24	,	,	PUNCT
ftr-313	1064	25	http://dor.mo.gov/forms/mo-1120_fillable_2011.pdf	http://dor.mo.gov/forms/mo-1120_fillable_2011.pdf	NOUN
ftr-313	1064	26	(	(	PUNCT
ftr-313	1064	27	last	last	ADJ
ftr-313	1064	28	updated	update	VERB
ftr-313	1064	29	september	september	PROPN
ftr-313	1064	30	3	3	NUM
ftr-313	1064	31	,	,	PUNCT
ftr-313	1064	32	2013	2013	NUM
ftr-313	1064	33	)	)	PUNCT
ftr-313	1064	34	.	.	PUNCT
ftr-313	1065	1	213	213	NUM
ftr-313	1065	2	.	.	PUNCT
ftr-313	1066	1	supra	supra	PROPN
ftr-313	1066	2	note	note	PROPN
ftr-313	1066	3	99	99	NUM
ftr-313	1066	4	and	and	CCONJ
ftr-313	1066	5	accompanying	accompany	VERB
ftr-313	1066	6	text	text	NOUN
ftr-313	1066	7	.	.	PUNCT
ftr-313	1067	1	214	214	NUM
ftr-313	1067	2	.	.	PUNCT
ftr-313	1068	1	supra	supra	PROPN
ftr-313	1068	2	note	note	PROPN
ftr-313	1068	3	378	378	NUM
ftr-313	1068	4	,	,	PUNCT
ftr-313	1068	5	chapter	chapter	NOUN
ftr-313	1068	6	iv	iv	NUM
ftr-313	1068	7	at	at	ADP
ftr-313	1068	8	22–24	22–24	NUM
ftr-313	1068	9	.	.	PUNCT
ftr-313	1069	1	412	412	NUM
ftr-313	1069	2	florida	florida	PROPN
ftr-313	1069	3	tax	tax	NOUN
ftr-313	1069	4	review	review	NOUN
ftr-313	1069	5	[	[	X
ftr-313	1069	6	vol	vol	NOUN
ftr-313	1069	7	.	.	PUNCT
ftr-313	1070	1	14:9	14:9	NUM
ftr-313	1070	2	acceptance	acceptance	NOUN
ftr-313	1070	3	of	of	ADP
ftr-313	1070	4	the	the	DET
ftr-313	1070	5	ccctb	ccctb	NOUN
ftr-313	1070	6	proposal	proposal	NOUN
ftr-313	1070	7	,	,	PUNCT
ftr-313	1070	8	albeit	albeit	SCONJ
ftr-313	1070	9	with	with	ADP
ftr-313	1070	10	modifications,215	modifications,215	PROPN
ftr-313	1070	11	brings	bring	VERB
ftr-313	1070	12	the	the	DET
ftr-313	1070	13	concept	concept	NOUN
ftr-313	1070	14	into	into	ADP
ftr-313	1070	15	the	the	DET
ftr-313	1070	16	imaginable	imaginable	ADJ
ftr-313	1070	17	.	.	PUNCT
ftr-313	1071	1	both	both	DET
ftr-313	1071	2	accounting	account	VERB
ftr-313	1071	3	principles	principle	NOUN
ftr-313	1071	4	and	and	CCONJ
ftr-313	1071	5	substantive	substantive	ADJ
ftr-313	1071	6	tax	tax	NOUN
ftr-313	1071	7	rules	rule	NOUN
ftr-313	1071	8	now	now	ADV
ftr-313	1071	9	tend	tend	VERB
ftr-313	1071	10	to	to	PART
ftr-313	1071	11	converge	converge	VERB
ftr-313	1071	12	across	across	ADP
ftr-313	1071	13	national	national	ADJ
ftr-313	1071	14	borders	border	NOUN
ftr-313	1071	15	.	.	PUNCT
ftr-313	1072	1	while	while	SCONJ
ftr-313	1072	2	the	the	DET
ftr-313	1072	3	united	united	PROPN
ftr-313	1072	4	states	states	PROPN
ftr-313	1072	5	applies	apply	VERB
ftr-313	1072	6	generally	generally	ADV
ftr-313	1072	7	accepted	accept	VERB
ftr-313	1072	8	accounting	accounting	NOUN
ftr-313	1072	9	principles	principle	NOUN
ftr-313	1072	10	,	,	PUNCT
ftr-313	1072	11	a	a	DET
ftr-313	1072	12	rule	rule	NOUN
ftr-313	1072	13	-	-	PUNCT
ftr-313	1072	14	based	base	VERB
ftr-313	1072	15	system	system	NOUN
ftr-313	1072	16	of	of	ADP
ftr-313	1072	17	financial	financial	ADJ
ftr-313	1072	18	reporting	reporting	NOUN
ftr-313	1072	19	,	,	PUNCT
ftr-313	1072	20	to	to	ADP
ftr-313	1072	21	public	public	ADJ
ftr-313	1072	22	disclosure	disclosure	NOUN
ftr-313	1072	23	,	,	PUNCT
ftr-313	1072	24	european	european	ADJ
ftr-313	1072	25	and	and	CCONJ
ftr-313	1072	26	other	other	ADJ
ftr-313	1072	27	countries	country	NOUN
ftr-313	1072	28	use	use	VERB
ftr-313	1072	29	the	the	DET
ftr-313	1072	30	principles	principle	NOUN
ftr-313	1072	31	based	base	VERB
ftr-313	1072	32	system	system	NOUN
ftr-313	1072	33	of	of	ADP
ftr-313	1072	34	the	the	DET
ftr-313	1072	35	international	international	ADJ
ftr-313	1072	36	financial	financial	ADJ
ftr-313	1072	37	reporting	reporting	NOUN
ftr-313	1072	38	standards	standard	NOUN
ftr-313	1072	39	.	.	PUNCT
ftr-313	1073	1	whenever	whenever	SCONJ
ftr-313	1073	2	a	a	DET
ftr-313	1073	3	united	united	PROPN
ftr-313	1073	4	states	states	PROPN
ftr-313	1073	5	issuer	issuer	NOUN
ftr-313	1073	6	of	of	ADP
ftr-313	1073	7	securities	security	NOUN
ftr-313	1073	8	included	include	VERB
ftr-313	1073	9	financial	financial	ADJ
ftr-313	1073	10	results	result	NOUN
ftr-313	1073	11	from	from	ADP
ftr-313	1073	12	a	a	DET
ftr-313	1073	13	european	european	ADJ
ftr-313	1073	14	affiliate	affiliate	NOUN
ftr-313	1073	15	in	in	ADP
ftr-313	1073	16	its	its	PRON
ftr-313	1073	17	financial	financial	ADJ
ftr-313	1073	18	statements	statement	NOUN
ftr-313	1073	19	or	or	CCONJ
ftr-313	1073	20	a	a	DET
ftr-313	1073	21	non	non	ADJ
ftr-313	1073	22	-	-	ADJ
ftr-313	1073	23	united	united	ADJ
ftr-313	1073	24	states	states	PROPN
ftr-313	1073	25	issuer	issuer	PROPN
ftr-313	1073	26	wished	wish	VERB
ftr-313	1073	27	to	to	PART
ftr-313	1073	28	list	list	VERB
ftr-313	1073	29	its	its	PRON
ftr-313	1073	30	securities	security	NOUN
ftr-313	1073	31	on	on	ADP
ftr-313	1073	32	a	a	DET
ftr-313	1073	33	united	united	PROPN
ftr-313	1073	34	states	states	PROPN
ftr-313	1073	35	exchange	exchange	NOUN
ftr-313	1073	36	,	,	PUNCT
ftr-313	1073	37	it	it	PRON
ftr-313	1073	38	had	have	VERB
ftr-313	1073	39	to	to	PART
ftr-313	1073	40	translate	translate	VERB
ftr-313	1073	41	the	the	DET
ftr-313	1073	42	accounting	accounting	NOUN
ftr-313	1073	43	results	result	NOUN
ftr-313	1073	44	from	from	ADP
ftr-313	1073	45	ifrs	ifrs	PROPN
ftr-313	1073	46	to	to	ADP
ftr-313	1073	47	gaap	gaap	PROPN
ftr-313	1073	48	.	.	PUNCT
ftr-313	1074	1	the	the	DET
ftr-313	1074	2	converse	converse	NOUN
ftr-313	1074	3	also	also	ADV
ftr-313	1074	4	was	be	AUX
ftr-313	1074	5	true	true	ADJ
ftr-313	1074	6	for	for	ADP
ftr-313	1074	7	issuers	issuer	NOUN
ftr-313	1074	8	based	base	VERB
ftr-313	1074	9	in	in	ADP
ftr-313	1074	10	the	the	DET
ftr-313	1074	11	united	united	PROPN
ftr-313	1074	12	states	states	PROPN
ftr-313	1074	13	and	and	CCONJ
ftr-313	1074	14	using	use	VERB
ftr-313	1074	15	gaap	gaap	PROPN
ftr-313	1074	16	but	but	CCONJ
ftr-313	1074	17	wishing	wish	VERB
ftr-313	1074	18	to	to	PART
ftr-313	1074	19	list	list	VERB
ftr-313	1074	20	in	in	ADP
ftr-313	1074	21	europe	europe	PROPN
ftr-313	1074	22	.	.	PUNCT
ftr-313	1075	1	in	in	ADP
ftr-313	1075	2	2008	2008	NUM
ftr-313	1075	3	,	,	PUNCT
ftr-313	1075	4	however	however	ADV
ftr-313	1075	5	,	,	PUNCT
ftr-313	1075	6	the	the	DET
ftr-313	1075	7	sec	sec	PROPN
ftr-313	1075	8	announced	announce	VERB
ftr-313	1075	9	and	and	CCONJ
ftr-313	1075	10	published	publish	VERB
ftr-313	1075	11	a	a	DET
ftr-313	1075	12	“	"	PUNCT
ftr-313	1075	13	roadmap	roadmap	NOUN
ftr-313	1075	14	”	"	PUNCT
ftr-313	1075	15	for	for	ADP
ftr-313	1075	16	use	use	NOUN
ftr-313	1075	17	of	of	ADP
ftr-313	1075	18	ifrs	ifrs	PROPN
ftr-313	1075	19	by	by	ADP
ftr-313	1075	20	united	united	PROPN
ftr-313	1075	21	states	states	PROPN
ftr-313	1075	22	issuers	issuer	NOUN
ftr-313	1075	23	possibly	possibly	ADV
ftr-313	1075	24	as	as	ADV
ftr-313	1075	25	early	early	ADV
ftr-313	1075	26	as	as	ADP
ftr-313	1075	27	2014.216	2014.216	NUM
ftr-313	1075	28	in	in	ADP
ftr-313	1075	29	the	the	DET
ftr-313	1075	30	roadmap	roadmap	NOUN
ftr-313	1075	31	the	the	DET
ftr-313	1075	32	sec	sec	PROPN
ftr-313	1075	33	acknowledged	acknowledge	VERB
ftr-313	1075	34	that	that	SCONJ
ftr-313	1075	35	increasing	increase	VERB
ftr-313	1075	36	integration	integration	NOUN
ftr-313	1075	37	of	of	ADP
ftr-313	1075	38	international	international	ADJ
ftr-313	1075	39	financial	financial	ADJ
ftr-313	1075	40	markets	market	NOUN
ftr-313	1075	41	and	and	CCONJ
ftr-313	1075	42	international	international	ADJ
ftr-313	1075	43	acceptance	acceptance	NOUN
ftr-313	1075	44	of	of	ADP
ftr-313	1075	45	ifrs	ifrs	NOUN
ftr-313	1075	46	made	make	VERB
ftr-313	1075	47	it	it	PRON
ftr-313	1075	48	necessary	necessary	ADJ
ftr-313	1075	49	for	for	SCONJ
ftr-313	1075	50	the	the	DET
ftr-313	1075	51	united	united	PROPN
ftr-313	1075	52	states	states	PROPN
ftr-313	1075	53	to	to	PART
ftr-313	1075	54	consider	consider	VERB
ftr-313	1075	55	seriously	seriously	ADV
ftr-313	1075	56	whether	whether	SCONJ
ftr-313	1075	57	adoption	adoption	NOUN
ftr-313	1075	58	of	of	ADP
ftr-313	1075	59	ifrs	ifrs	NOUN
ftr-313	1075	60	would	would	AUX
ftr-313	1075	61	be	be	AUX
ftr-313	1075	62	in	in	ADP
ftr-313	1075	63	the	the	DET
ftr-313	1075	64	best	good	ADJ
ftr-313	1075	65	interests	interest	NOUN
ftr-313	1075	66	of	of	ADP
ftr-313	1075	67	united	united	PROPN
ftr-313	1075	68	states	states	PROPN
ftr-313	1075	69	issuers	issuer	NOUN
ftr-313	1075	70	and	and	CCONJ
ftr-313	1075	71	their	their	PRON
ftr-313	1075	72	shareholders.217	shareholders.217	NOUN
ftr-313	1075	73	although	although	SCONJ
ftr-313	1075	74	the	the	DET
ftr-313	1075	75	sec	sec	PROPN
ftr-313	1075	76	’s	’s	PART
ftr-313	1075	77	final	final	ADJ
ftr-313	1075	78	staff	staff	NOUN
ftr-313	1075	79	report	report	NOUN
ftr-313	1075	80	on	on	ADP
ftr-313	1075	81	ifrs	ifrs	PROPN
ftr-313	1075	82	did	do	AUX
ftr-313	1075	83	not	not	PART
ftr-313	1075	84	conclude	conclude	VERB
ftr-313	1075	85	that	that	SCONJ
ftr-313	1075	86	ifrs	ifrs	PROPN
ftr-313	1075	87	would	would	AUX
ftr-313	1075	88	be	be	AUX
ftr-313	1075	89	in	in	ADP
ftr-313	1075	90	the	the	DET
ftr-313	1075	91	best	good	ADJ
ftr-313	1075	92	interests	interest	NOUN
ftr-313	1075	93	of	of	ADP
ftr-313	1075	94	united	united	PROPN
ftr-313	1075	95	states	states	PROPN
ftr-313	1075	96	issuers	issuer	NOUN
ftr-313	1075	97	and	and	CCONJ
ftr-313	1075	98	shareholders	shareholder	NOUN
ftr-313	1075	99	,	,	PUNCT
ftr-313	1075	100	neither	neither	CCONJ
ftr-313	1075	101	did	do	AUX
ftr-313	1075	102	it	it	PRON
ftr-313	1075	103	reject	reject	VERB
ftr-313	1075	104	continuing	continue	VERB
ftr-313	1075	105	convergence	convergence	NOUN
ftr-313	1075	106	and	and	CCONJ
ftr-313	1075	107	future	future	ADJ
ftr-313	1075	108	possible	possible	ADJ
ftr-313	1075	109	transition	transition	NOUN
ftr-313	1075	110	to	to	ADP
ftr-313	1075	111	ifrs	ifrs	PROPN
ftr-313	1075	112	.	.	PUNCT
ftr-313	1076	1	the	the	DET
ftr-313	1076	2	report	report	NOUN
ftr-313	1076	3	recommends	recommend	VERB
ftr-313	1076	4	continuing	continue	VERB
ftr-313	1076	5	sec	sec	PROPN
ftr-313	1076	6	involvement	involvement	NOUN
ftr-313	1076	7	with	with	ADP
ftr-313	1076	8	development	development	NOUN
ftr-313	1076	9	of	of	ADP
ftr-313	1076	10	ifrs.218	ifrs.218	NUM
ftr-313	1076	11	convergence	convergence	NOUN
ftr-313	1076	12	and	and	CCONJ
ftr-313	1076	13	integration	integration	NOUN
ftr-313	1076	14	of	of	ADP
ftr-313	1076	15	financial	financial	ADJ
ftr-313	1076	16	reporting	reporting	NOUN
ftr-313	1076	17	standards	standard	NOUN
ftr-313	1076	18	worldwide	worldwide	ADV
ftr-313	1076	19	certainly	certainly	ADV
ftr-313	1076	20	is	be	AUX
ftr-313	1076	21	in	in	ADP
ftr-313	1076	22	process	process	NOUN
ftr-313	1076	23	but	but	CCONJ
ftr-313	1076	24	possibly	possibly	ADV
ftr-313	1076	25	at	at	ADP
ftr-313	1076	26	a	a	DET
ftr-313	1076	27	slower	slow	ADJ
ftr-313	1076	28	pace	pace	NOUN
ftr-313	1076	29	than	than	SCONJ
ftr-313	1076	30	earlier	early	ADJ
ftr-313	1076	31	sec	sec	PROPN
ftr-313	1076	32	statements	statement	NOUN
ftr-313	1076	33	suggested	suggest	VERB
ftr-313	1076	34	.	.	PUNCT
ftr-313	1077	1	the	the	DET
ftr-313	1077	2	last	last	ADJ
ftr-313	1077	3	several	several	ADJ
ftr-313	1077	4	decades	decade	NOUN
ftr-313	1077	5	have	have	AUX
ftr-313	1077	6	also	also	ADV
ftr-313	1077	7	seen	see	VERB
ftr-313	1077	8	an	an	DET
ftr-313	1077	9	increase	increase	NOUN
ftr-313	1077	10	in	in	ADP
ftr-313	1077	11	borrowing	borrowing	NOUN
ftr-313	1077	12	of	of	ADP
ftr-313	1077	13	substantive	substantive	ADJ
ftr-313	1077	14	tax	tax	NOUN
ftr-313	1077	15	rules	rule	NOUN
ftr-313	1077	16	and	and	CCONJ
ftr-313	1077	17	convergence	convergence	NOUN
ftr-313	1077	18	of	of	ADP
ftr-313	1077	19	tax	tax	NOUN
ftr-313	1077	20	concepts	concept	NOUN
ftr-313	1077	21	.	.	PUNCT
ftr-313	1078	1	while	while	SCONJ
ftr-313	1078	2	the	the	DET
ftr-313	1078	3	ccctb	ccctb	NOUN
ftr-313	1078	4	proposal	proposal	NOUN
ftr-313	1078	5	is	be	AUX
ftr-313	1078	6	perhaps	perhaps	ADV
ftr-313	1078	7	the	the	DET
ftr-313	1078	8	most	most	ADV
ftr-313	1078	9	immediately	immediately	ADV
ftr-313	1078	10	visible	visible	ADJ
ftr-313	1078	11	of	of	ADP
ftr-313	1078	12	the	the	DET
ftr-313	1078	13	developments	development	NOUN
ftr-313	1078	14	,	,	PUNCT
ftr-313	1078	15	the	the	DET
ftr-313	1078	16	decade	decade	NOUN
ftr-313	1078	17	of	of	ADP
ftr-313	1078	18	the	the	DET
ftr-313	1078	19	1990s	1990	NOUN
ftr-313	1078	20	saw	see	VERB
ftr-313	1078	21	the	the	DET
ftr-313	1078	22	construction	construction	NOUN
ftr-313	1078	23	of	of	ADP
ftr-313	1078	24	income	income	NOUN
ftr-313	1078	25	tax	tax	NOUN
ftr-313	1078	26	systems	system	NOUN
ftr-313	1078	27	in	in	ADP
ftr-313	1078	28	the	the	DET
ftr-313	1078	29	formerly	formerly	ADV
ftr-313	1078	30	centrally	centrally	ADV
ftr-313	1078	31	planned	plan	VERB
ftr-313	1078	32	economies	economy	NOUN
ftr-313	1078	33	of	of	ADP
ftr-313	1078	34	the	the	DET
ftr-313	1078	35	soviet	soviet	ADJ
ftr-313	1078	36	republics	republic	NOUN
ftr-313	1078	37	and	and	CCONJ
ftr-313	1078	38	satellite	satellite	NOUN
ftr-313	1078	39	states	state	NOUN
ftr-313	1078	40	.	.	PUNCT
ftr-313	1079	1	tax	tax	NOUN
ftr-313	1079	2	experts	expert	NOUN
ftr-313	1079	3	from	from	ADP
ftr-313	1079	4	free	free	ADJ
ftr-313	1079	5	market	market	NOUN
ftr-313	1079	6	economic	economic	ADJ
ftr-313	1079	7	systems	system	NOUN
ftr-313	1079	8	assisted	assist	VERB
ftr-313	1079	9	in	in	ADP
ftr-313	1079	10	the	the	DET
ftr-313	1079	11	development	development	NOUN
ftr-313	1079	12	of	of	ADP
ftr-313	1079	13	the	the	DET
ftr-313	1079	14	new	new	ADJ
ftr-313	1079	15	tax	tax	NOUN
ftr-313	1079	16	systems	system	NOUN
ftr-313	1079	17	and	and	CCONJ
ftr-313	1079	18	modeled	model	VERB
ftr-313	1079	19	them	they	PRON
ftr-313	1079	20	from	from	ADP
ftr-313	1079	21	their	their	PRON
ftr-313	1079	22	own	own	ADJ
ftr-313	1079	23	experience.219	experience.219	NOUN
ftr-313	1079	24	similarly	similarly	ADV
ftr-313	1079	25	,	,	PUNCT
ftr-313	1079	26	the	the	DET
ftr-313	1079	27	ccctb	ccctb	NOUN
ftr-313	1079	28	wg	wg	NOUN
ftr-313	1079	29	solicited	solicit	VERB
ftr-313	1079	30	the	the	DET
ftr-313	1079	31	views	view	NOUN
ftr-313	1079	32	of	of	ADP
ftr-313	1079	33	experts	expert	NOUN
ftr-313	1079	34	from	from	ADP
ftr-313	1079	35	many	many	ADJ
ftr-313	1079	36	countries	country	NOUN
ftr-313	1079	37	in	in	ADP
ftr-313	1079	38	constructing	construct	VERB
ftr-313	1079	39	the	the	DET
ftr-313	1079	40	ccctb	ccctb	NOUN
ftr-313	1079	41	.	.	PUNCT
ftr-313	1080	1	inevitably	inevitably	ADV
ftr-313	1080	2	,	,	PUNCT
ftr-313	1080	3	neither	neither	CCONJ
ftr-313	1080	4	the	the	DET
ftr-313	1080	5	tax	tax	NOUN
ftr-313	1080	6	215	215	NUM
ftr-313	1080	7	.	.	PUNCT
ftr-313	1081	1	see	see	VERB
ftr-313	1081	2	ep	ep	NOUN
ftr-313	1081	3	ccctb	ccctb	NOUN
ftr-313	1081	4	resolution	resolution	NOUN
ftr-313	1081	5	,	,	PUNCT
ftr-313	1081	6	supra	supra	PROPN
ftr-313	1081	7	note	note	NOUN
ftr-313	1081	8	38	38	NUM
ftr-313	1081	9	.	.	PUNCT
ftr-313	1082	1	216	216	NUM
ftr-313	1082	2	.	.	PUNCT
ftr-313	1083	1	sec	sec	PROPN
ftr-313	1083	2	,	,	PUNCT
ftr-313	1083	3	final	final	ADJ
ftr-313	1083	4	staff	staff	NOUN
ftr-313	1083	5	report	report	NOUN
ftr-313	1083	6	supra	supra	PROPN
ftr-313	1083	7	note	note	PROPN
ftr-313	1083	8	133	133	NUM
ftr-313	1083	9	.	.	PUNCT
ftr-313	1084	1	217	217	NUM
ftr-313	1084	2	.	.	PUNCT
ftr-313	1085	1	i	i	PRON
ftr-313	1085	2	d.	d.	PROPN
ftr-313	1085	3	218	218	NUM
ftr-313	1085	4	.	.	PUNCT
ftr-313	1085	5	see	see	VERB
ftr-313	1085	6	sec	sec	PROPN
ftr-313	1085	7	,	,	PUNCT
ftr-313	1085	8	final	final	ADJ
ftr-313	1085	9	staff	staff	NOUN
ftr-313	1085	10	report	report	NOUN
ftr-313	1085	11	,	,	PUNCT
ftr-313	1085	12	supra	supra	PROPN
ftr-313	1085	13	note	note	NOUN
ftr-313	1085	14	13	13	NUM
ftr-313	1085	15	.	.	X
ftr-313	1085	16	219	219	NUM
ftr-313	1085	17	.	.	PUNCT
ftr-313	1086	1	jorge	jorge	PROPN
ftr-313	1086	2	martinez	martinez	PROPN
ftr-313	1086	3	-	-	PUNCT
ftr-313	1086	4	vazquez	vazquez	PROPN
ftr-313	1086	5	and	and	CCONJ
ftr-313	1086	6	robert	robert	PROPN
ftr-313	1086	7	m.	m.	PROPN
ftr-313	1086	8	mcnab	mcnab	PROPN
ftr-313	1086	9	,	,	PUNCT
ftr-313	1086	10	the	the	DET
ftr-313	1086	11	tax	tax	NOUN
ftr-313	1086	12	reform	reform	NOUN
ftr-313	1086	13	experiment	experiment	NOUN
ftr-313	1086	14	in	in	ADP
ftr-313	1086	15	transitional	transitional	ADJ
ftr-313	1086	16	countries	country	NOUN
ftr-313	1086	17	,	,	PUNCT
ftr-313	1086	18	53	53	NUM
ftr-313	1086	19	nat’l	nat’l	NOUN
ftr-313	1086	20	tax	tax	NOUN
ftr-313	1086	21	journal	journal	NOUN
ftr-313	1086	22	273	273	NUM
ftr-313	1086	23	(	(	PUNCT
ftr-313	1086	24	2000	2000	NUM
ftr-313	1086	25	)	)	PUNCT
ftr-313	1086	26	(	(	PUNCT
ftr-313	1086	27	describing	describe	VERB
ftr-313	1086	28	tax	tax	NOUN
ftr-313	1086	29	reform	reform	NOUN
ftr-313	1086	30	approaches	approach	NOUN
ftr-313	1086	31	and	and	CCONJ
ftr-313	1086	32	international	international	ADJ
ftr-313	1086	33	assistance	assistance	NOUN
ftr-313	1086	34	in	in	ADP
ftr-313	1086	35	tax	tax	NOUN
ftr-313	1086	36	reform	reform	NOUN
ftr-313	1086	37	in	in	ADP
ftr-313	1086	38	the	the	DET
ftr-313	1086	39	formerly	formerly	ADV
ftr-313	1086	40	centrally	centrally	ADV
ftr-313	1086	41	planned	plan	VERB
ftr-313	1086	42	economies	economy	NOUN
ftr-313	1086	43	)	)	PUNCT
ftr-313	1086	44	;	;	PUNCT
ftr-313	1086	45	yolanda	yolanda	PROPN
ftr-313	1086	46	k.	k.	PROPN
ftr-313	1086	47	kodrzycki	kodrzycki	PROPN
ftr-313	1086	48	and	and	CCONJ
ftr-313	1086	49	eric	eric	PROPN
ftr-313	1086	50	m.	m.	PROPN
ftr-313	1086	51	zolt	zolt	PROPN
ftr-313	1086	52	,	,	PUNCT
ftr-313	1086	53	tax	tax	NOUN
ftr-313	1086	54	issues	issue	NOUN
ftr-313	1086	55	arising	arise	VERB
ftr-313	1086	56	from	from	ADP
ftr-313	1086	57	privatization	privatization	NOUN
ftr-313	1086	58	in	in	ADP
ftr-313	1086	59	the	the	DET
ftr-313	1086	60	formerly	formerly	ADV
ftr-313	1086	61	socialist	socialist	ADJ
ftr-313	1086	62	countries	country	NOUN
ftr-313	1086	63	,	,	PUNCT
ftr-313	1086	64	25	25	NUM
ftr-313	1086	65	law	law	NOUN
ftr-313	1086	66	&	&	CCONJ
ftr-313	1086	67	pol’y	pol’y	NOUN
ftr-313	1086	68	int’l	int’l	NUM
ftr-313	1086	69	bus	bus	NOUN
ftr-313	1086	70	.	.	PUNCT
ftr-313	1087	1	609	609	NUM
ftr-313	1087	2	(	(	PUNCT
ftr-313	1087	3	1994	1994	NUM
ftr-313	1087	4	)	)	PUNCT
ftr-313	1087	5	(	(	PUNCT
ftr-313	1087	6	discussing	discuss	VERB
ftr-313	1087	7	the	the	DET
ftr-313	1087	8	development	development	NOUN
ftr-313	1087	9	of	of	ADP
ftr-313	1087	10	tax	tax	NOUN
ftr-313	1087	11	systems	system	NOUN
ftr-313	1087	12	and	and	CCONJ
ftr-313	1087	13	the	the	DET
ftr-313	1087	14	importance	importance	NOUN
ftr-313	1087	15	of	of	ADP
ftr-313	1087	16	taxation	taxation	NOUN
ftr-313	1087	17	to	to	ADP
ftr-313	1087	18	stable	stable	ADJ
ftr-313	1087	19	economies	economy	NOUN
ftr-313	1087	20	)	)	PUNCT
ftr-313	1087	21	.	.	PUNCT
ftr-313	1088	1	2013	2013	NUM
ftr-313	1088	2	]	]	PUNCT
ftr-313	1088	3	utopian	utopian	ADJ
ftr-313	1088	4	visions	vision	NOUN
ftr-313	1088	5	toward	toward	ADP
ftr-313	1088	6	a	a	DET
ftr-313	1088	7	grand	grand	ADJ
ftr-313	1088	8	unified	unified	ADJ
ftr-313	1088	9	global	global	ADJ
ftr-313	1088	10	income	income	NOUN
ftr-313	1088	11	tax	tax	NOUN
ftr-313	1088	12	413	413	NUM
ftr-313	1088	13	systems	system	NOUN
ftr-313	1088	14	in	in	ADP
ftr-313	1088	15	the	the	DET
ftr-313	1088	16	former	former	ADJ
ftr-313	1088	17	soviet	soviet	PROPN
ftr-313	1088	18	republic	republic	NOUN
ftr-313	1088	19	’s	’s	PART
ftr-313	1088	20	sphere	sphere	NOUN
ftr-313	1088	21	of	of	ADP
ftr-313	1088	22	influence	influence	NOUN
ftr-313	1088	23	nor	nor	CCONJ
ftr-313	1088	24	the	the	DET
ftr-313	1088	25	ccctb	ccctb	NOUN
ftr-313	1088	26	copied	copy	VERB
ftr-313	1088	27	any	any	DET
ftr-313	1088	28	single	single	ADJ
ftr-313	1088	29	existing	exist	VERB
ftr-313	1088	30	tax	tax	NOUN
ftr-313	1088	31	system	system	NOUN
ftr-313	1088	32	.	.	PUNCT
ftr-313	1089	1	rather	rather	ADV
ftr-313	1089	2	both	both	DET
ftr-313	1089	3	projects	project	NOUN
ftr-313	1089	4	were	be	AUX
ftr-313	1089	5	convergence	convergence	NOUN
ftr-313	1089	6	projects	project	NOUN
ftr-313	1089	7	that	that	PRON
ftr-313	1089	8	selected	select	VERB
ftr-313	1089	9	elements	element	NOUN
ftr-313	1089	10	from	from	ADP
ftr-313	1089	11	several	several	ADJ
ftr-313	1089	12	systems	system	NOUN
ftr-313	1089	13	.	.	PUNCT
ftr-313	1090	1	in	in	ADP
ftr-313	1090	2	many	many	ADJ
ftr-313	1090	3	instances	instance	NOUN
ftr-313	1090	4	,	,	PUNCT
ftr-313	1090	5	systems	system	NOUN
ftr-313	1090	6	and	and	CCONJ
ftr-313	1090	7	concepts	concept	NOUN
ftr-313	1090	8	converge	converge	VERB
ftr-313	1090	9	as	as	SCONJ
ftr-313	1090	10	countries	country	NOUN
ftr-313	1090	11	experience	experience	VERB
ftr-313	1090	12	similar	similar	ADJ
ftr-313	1090	13	problems	problem	NOUN
ftr-313	1090	14	or	or	CCONJ
ftr-313	1090	15	concerns	concern	NOUN
ftr-313	1090	16	with	with	ADP
ftr-313	1090	17	their	their	PRON
ftr-313	1090	18	systems	system	NOUN
ftr-313	1090	19	and	and	CCONJ
ftr-313	1090	20	look	look	VERB
ftr-313	1090	21	to	to	ADP
ftr-313	1090	22	other	other	ADJ
ftr-313	1090	23	countries	country	NOUN
ftr-313	1090	24	for	for	ADP
ftr-313	1090	25	possible	possible	ADJ
ftr-313	1090	26	solutions	solution	NOUN
ftr-313	1090	27	.	.	PUNCT
ftr-313	1091	1	legislatures	legislature	NOUN
ftr-313	1091	2	and	and	CCONJ
ftr-313	1091	3	courts	court	NOUN
ftr-313	1091	4	have	have	AUX
ftr-313	1091	5	examined	examine	VERB
ftr-313	1091	6	debates	debate	NOUN
ftr-313	1091	7	and	and	CCONJ
ftr-313	1091	8	decisions	decision	NOUN
ftr-313	1091	9	in	in	ADP
ftr-313	1091	10	other	other	ADJ
ftr-313	1091	11	countries	country	NOUN
ftr-313	1091	12	for	for	ADP
ftr-313	1091	13	guidance	guidance	NOUN
ftr-313	1091	14	on	on	ADP
ftr-313	1091	15	and	and	CCONJ
ftr-313	1091	16	solutions	solution	NOUN
ftr-313	1091	17	to	to	ADP
ftr-313	1091	18	problems	problem	NOUN
ftr-313	1091	19	that	that	PRON
ftr-313	1091	20	confront	confront	VERB
ftr-313	1091	21	them	they	PRON
ftr-313	1091	22	as	as	ADV
ftr-313	1091	23	well	well	ADV
ftr-313	1091	24	as	as	ADP
ftr-313	1091	25	the	the	DET
ftr-313	1091	26	legislatures	legislature	NOUN
ftr-313	1091	27	and	and	CCONJ
ftr-313	1091	28	courts	court	NOUN
ftr-313	1091	29	of	of	ADP
ftr-313	1091	30	the	the	DET
ftr-313	1091	31	other	other	ADJ
ftr-313	1091	32	countries	country	NOUN
ftr-313	1091	33	.	.	PUNCT
ftr-313	1092	1	among	among	ADP
ftr-313	1092	2	striking	strike	VERB
ftr-313	1092	3	examples	example	NOUN
ftr-313	1092	4	of	of	ADP
ftr-313	1092	5	this	this	DET
ftr-313	1092	6	phenomenon	phenomenon	NOUN
ftr-313	1092	7	are	be	AUX
ftr-313	1092	8	gaars220	gaars220	NUM
ftr-313	1092	9	and	and	CCONJ
ftr-313	1092	10	controlled	control	VERB
ftr-313	1092	11	foreign	foreign	ADJ
ftr-313	1092	12	corporation	corporation	NOUN
ftr-313	1092	13	(	(	PUNCT
ftr-313	1092	14	cfc	cfc	PROPN
ftr-313	1092	15	)	)	PUNCT
ftr-313	1092	16	rules.221	rules.221	NOUN
ftr-313	1092	17	neither	neither	CCONJ
ftr-313	1092	18	gaars	gaar	NOUN
ftr-313	1092	19	nor	nor	CCONJ
ftr-313	1092	20	cfc	cfc	NOUN
ftr-313	1092	21	rules	rule	NOUN
ftr-313	1092	22	are	be	AUX
ftr-313	1092	23	identical	identical	ADJ
ftr-313	1092	24	in	in	ADP
ftr-313	1092	25	all	all	DET
ftr-313	1092	26	jurisdictions	jurisdiction	NOUN
ftr-313	1092	27	but	but	CCONJ
ftr-313	1092	28	all	all	PRON
ftr-313	1092	29	have	have	VERB
ftr-313	1092	30	fundamental	fundamental	ADJ
ftr-313	1092	31	similarities	similarity	NOUN
ftr-313	1092	32	.	.	PUNCT
ftr-313	1093	1	gaars	gaar	NOUN
ftr-313	1093	2	empower	empower	VERB
ftr-313	1093	3	the	the	DET
ftr-313	1093	4	tax	tax	NOUN
ftr-313	1093	5	administrator	administrator	NOUN
ftr-313	1093	6	to	to	PART
ftr-313	1093	7	disregard	disregard	VERB
ftr-313	1093	8	the	the	DET
ftr-313	1093	9	form	form	NOUN
ftr-313	1093	10	of	of	ADP
ftr-313	1093	11	a	a	DET
ftr-313	1093	12	transaction	transaction	NOUN
ftr-313	1093	13	having	have	VERB
ftr-313	1093	14	a	a	DET
ftr-313	1093	15	tax	tax	NOUN
ftr-313	1093	16	avoidance	avoidance	NOUN
ftr-313	1093	17	purpose	purpose	NOUN
ftr-313	1093	18	and	and	CCONJ
ftr-313	1093	19	substitute	substitute	VERB
ftr-313	1093	20	a	a	DET
ftr-313	1093	21	different	different	ADJ
ftr-313	1093	22	tax	tax	NOUN
ftr-313	1093	23	outcome	outcome	NOUN
ftr-313	1093	24	than	than	SCONJ
ftr-313	1093	25	that	that	SCONJ
ftr-313	1093	26	the	the	DET
ftr-313	1093	27	taxpayer	taxpayer	NOUN
ftr-313	1093	28	wanted;222	wanted;222	PROPN
ftr-313	1093	29	cfc	cfc	PROPN
ftr-313	1093	30	rules	rule	NOUN
ftr-313	1093	31	prevent	prevent	VERB
ftr-313	1093	32	some	some	DET
ftr-313	1093	33	shifting	shift	VERB
ftr-313	1093	34	of	of	ADP
ftr-313	1093	35	income	income	NOUN
ftr-313	1093	36	to	to	ADP
ftr-313	1093	37	low	low	ADJ
ftr-313	1093	38	tax	tax	NOUN
ftr-313	1093	39	jurisdictions	jurisdiction	NOUN
ftr-313	1093	40	where	where	SCONJ
ftr-313	1093	41	a	a	DET
ftr-313	1093	42	compelling	compelling	ADJ
ftr-313	1093	43	business	business	NOUN
ftr-313	1093	44	reason	reason	NOUN
ftr-313	1093	45	for	for	ADP
ftr-313	1093	46	the	the	DET
ftr-313	1093	47	placement	placement	NOUN
ftr-313	1093	48	of	of	ADP
ftr-313	1093	49	the	the	DET
ftr-313	1093	50	income	income	NOUN
ftr-313	1093	51	is	be	AUX
ftr-313	1093	52	absent	absent	ADJ
ftr-313	1093	53	.	.	PUNCT
ftr-313	1094	1	the	the	DET
ftr-313	1094	2	income	income	NOUN
ftr-313	1094	3	has	have	VERB
ftr-313	1094	4	no	no	DET
ftr-313	1094	5	immediate	immediate	ADJ
ftr-313	1094	6	relationship	relationship	NOUN
ftr-313	1094	7	with	with	ADP
ftr-313	1094	8	the	the	DET
ftr-313	1094	9	jurisdiction	jurisdiction	NOUN
ftr-313	1094	10	in	in	ADP
ftr-313	1094	11	which	which	PRON
ftr-313	1094	12	it	it	PRON
ftr-313	1094	13	arises	arise	VERB
ftr-313	1094	14	.	.	PUNCT
ftr-313	1095	1	similarly	similarly	ADV
ftr-313	1095	2	,	,	PUNCT
ftr-313	1095	3	the	the	DET
ftr-313	1095	4	oecd	oecd	PROPN
ftr-313	1095	5	has	have	AUX
ftr-313	1095	6	taken	take	VERB
ftr-313	1095	7	on	on	ADP
ftr-313	1095	8	several	several	ADJ
ftr-313	1095	9	antitax	antitax	ADJ
ftr-313	1095	10	avoidance	avoidance	NOUN
ftr-313	1095	11	projects	project	NOUN
ftr-313	1095	12	that	that	PRON
ftr-313	1095	13	tend	tend	VERB
ftr-313	1095	14	to	to	PART
ftr-313	1095	15	make	make	VERB
ftr-313	1095	16	rules	rule	NOUN
ftr-313	1095	17	across	across	ADP
ftr-313	1095	18	national	national	ADJ
ftr-313	1095	19	borders	border	NOUN
ftr-313	1095	20	more	more	ADJ
ftr-313	1095	21	uniform	uniform	NOUN
ftr-313	1095	22	,	,	PUNCT
ftr-313	1095	23	including	include	VERB
ftr-313	1095	24	transfer	transfer	NOUN
ftr-313	1095	25	pricing	pricing	NOUN
ftr-313	1095	26	methodologies223	methodologies223	PROPN
ftr-313	1095	27	and	and	CCONJ
ftr-313	1095	28	exchanges	exchange	NOUN
ftr-313	1095	29	of	of	ADP
ftr-313	1095	30	tax	tax	NOUN
ftr-313	1095	31	information.224	information.224	NOUN
ftr-313	1095	32	in	in	ADP
ftr-313	1095	33	addition	addition	NOUN
ftr-313	1095	34	,	,	PUNCT
ftr-313	1095	35	the	the	DET
ftr-313	1095	36	stark	stark	ADJ
ftr-313	1095	37	historic	historic	ADJ
ftr-313	1095	38	differences	difference	NOUN
ftr-313	1095	39	between	between	ADP
ftr-313	1095	40	schedular	schedular	ADJ
ftr-313	1095	41	and	and	CCONJ
ftr-313	1095	42	global	global	ADJ
ftr-313	1095	43	tax	tax	NOUN
ftr-313	1095	44	systems	system	NOUN
ftr-313	1095	45	have	have	AUX
ftr-313	1095	46	tended	tend	VERB
ftr-313	1095	47	to	to	PART
ftr-313	1095	48	converge	converge	VERB
ftr-313	1095	49	into	into	ADP
ftr-313	1095	50	hybrid	hybrid	ADJ
ftr-313	1095	51	systems,225	systems,225	NOUN
ftr-313	1095	52	while	while	SCONJ
ftr-313	1095	53	rate	rate	NOUN
ftr-313	1095	54	competition	competition	NOUN
ftr-313	1095	55	has	have	AUX
ftr-313	1095	56	reduced	reduce	VERB
ftr-313	1095	57	corporate	corporate	ADJ
ftr-313	1095	58	and	and	CCONJ
ftr-313	1095	59	often	often	ADV
ftr-313	1095	60	individual	individual	ADJ
ftr-313	1095	61	income	income	NOUN
ftr-313	1095	62	tax	tax	NOUN
ftr-313	1095	63	rates	rate	NOUN
ftr-313	1095	64	throughout	throughout	ADP
ftr-313	1095	65	most	most	ADJ
ftr-313	1095	66	of	of	ADP
ftr-313	1095	67	the	the	DET
ftr-313	1095	68	economically	economically	ADV
ftr-313	1095	69	,	,	PUNCT
ftr-313	1095	70	developed	developed	ADJ
ftr-313	1095	71	world	world	NOUN
ftr-313	1095	72	.	.	PUNCT
ftr-313	1096	1	220	220	NUM
ftr-313	1096	2	.	.	X
ftr-313	1097	1	supra	supra	PROPN
ftr-313	1097	2	note	note	PROPN
ftr-313	1097	3	175	175	NUM
ftr-313	1097	4	and	and	CCONJ
ftr-313	1097	5	accompanying	accompany	VERB
ftr-313	1097	6	text	text	NOUN
ftr-313	1097	7	.	.	PUNCT
ftr-313	1098	1	221	221	NUM
ftr-313	1098	2	.	.	PUNCT
ftr-313	1099	1	see	see	VERB
ftr-313	1099	2	generally	generally	ADV
ftr-313	1099	3	,	,	PUNCT
ftr-313	1099	4	controlled	control	VERB
ftr-313	1099	5	foreign	foreign	ADJ
ftr-313	1099	6	company	company	NOUN
ftr-313	1099	7	taxation	taxation	NOUN
ftr-313	1099	8	regimes	regime	NOUN
ftr-313	1099	9	in	in	ADP
ftr-313	1099	10	selected	select	VERB
ftr-313	1099	11	countries	country	NOUN
ftr-313	1099	12	:	:	PUNCT
ftr-313	1099	13	report	report	NOUN
ftr-313	1099	14	prepared	prepare	VERB
ftr-313	1099	15	for	for	ADP
ftr-313	1099	16	the	the	DET
ftr-313	1099	17	advisory	advisory	ADJ
ftr-313	1099	18	panel	panel	NOUN
ftr-313	1099	19	on	on	ADP
ftr-313	1099	20	canada	canada	PROPN
ftr-313	1099	21	’s	’s	PART
ftr-313	1099	22	system	system	NOUN
ftr-313	1099	23	of	of	ADP
ftr-313	1099	24	international	international	ADJ
ftr-313	1099	25	taxation	taxation	NOUN
ftr-313	1099	26	,	,	PUNCT
ftr-313	1099	27	kpmg	kpmg	PROPN
ftr-313	1099	28	llp	llp	PROPN
ftr-313	1099	29	,	,	PUNCT
ftr-313	1099	30	(	(	PUNCT
ftr-313	1099	31	april	april	PROPN
ftr-313	1099	32	2008	2008	NUM
ftr-313	1099	33	)	)	PUNCT
ftr-313	1099	34	,	,	PUNCT
ftr-313	1099	35	http://www.apcsit-gcrcfi.ca/06/rrre/rr5%20-%20kpmg%20-%20en%20-%20final%20-%20090608.pdf	http://www.apcsit-gcrcfi.ca/06/rrre/rr5%20-%20kpmg%20-%20en%20-%20final%20-%20090608.pdf	PROPN
ftr-313	1099	36	(	(	PUNCT
ftr-313	1099	37	describing	describe	VERB
ftr-313	1099	38	the	the	DET
ftr-313	1099	39	controlled	control	VERB
ftr-313	1099	40	foreign	foreign	ADJ
ftr-313	1099	41	corporation	corporation	NOUN
ftr-313	1099	42	rules	rule	NOUN
ftr-313	1099	43	in	in	ADP
ftr-313	1099	44	10	10	NUM
ftr-313	1099	45	countries	country	NOUN
ftr-313	1099	46	,	,	PUNCT
ftr-313	1099	47	which	which	PRON
ftr-313	1099	48	either	either	CCONJ
ftr-313	1099	49	attribute	attribute	VERB
ftr-313	1099	50	the	the	DET
ftr-313	1099	51	controlled	control	VERB
ftr-313	1099	52	foreign	foreign	ADJ
ftr-313	1099	53	corporation	corporation	NOUN
ftr-313	1099	54	’s	’s	PART
ftr-313	1099	55	income	income	NOUN
ftr-313	1099	56	to	to	ADP
ftr-313	1099	57	domestic	domestic	ADJ
ftr-313	1099	58	shareholders	shareholder	NOUN
ftr-313	1099	59	or	or	CCONJ
ftr-313	1099	60	impose	impose	VERB
ftr-313	1099	61	a	a	DET
ftr-313	1099	62	domestic	domestic	ADJ
ftr-313	1099	63	tax	tax	NOUN
ftr-313	1099	64	on	on	ADP
ftr-313	1099	65	the	the	DET
ftr-313	1099	66	corporation	corporation	NOUN
ftr-313	1099	67	to	to	PART
ftr-313	1099	68	reflect	reflect	VERB
ftr-313	1099	69	its	its	PRON
ftr-313	1099	70	domestic	domestic	ADJ
ftr-313	1099	71	ownership	ownership	NOUN
ftr-313	1099	72	)	)	PUNCT
ftr-313	1099	73	.	.	PUNCT
ftr-313	1100	1	222	222	NUM
ftr-313	1100	2	.	.	PUNCT
ftr-313	1101	1	ordower	ordower	NOUN
ftr-313	1101	2	,	,	PUNCT
ftr-313	1101	3	note	note	VERB
ftr-313	1101	4	40	40	NUM
ftr-313	1101	5	,	,	PUNCT
ftr-313	1101	6	at	at	ADP
ftr-313	1101	7	94–103	94–103	PROPN
ftr-313	1101	8	(	(	PUNCT
ftr-313	1101	9	discussing	discuss	VERB
ftr-313	1101	10	the	the	DET
ftr-313	1101	11	growth	growth	NOUN
ftr-313	1101	12	of	of	ADP
ftr-313	1101	13	gaars	gaar	NOUN
ftr-313	1101	14	internationally	internationally	ADV
ftr-313	1101	15	)	)	PUNCT
ftr-313	1101	16	.	.	PUNCT
ftr-313	1102	1	223	223	NUM
ftr-313	1102	2	.	.	PUNCT
ftr-313	1103	1	see	see	VERB
ftr-313	1103	2	oecd	oecd	PROPN
ftr-313	1103	3	transfer	transfer	NOUN
ftr-313	1103	4	pricing	pricing	NOUN
ftr-313	1103	5	guidelines	guideline	NOUN
ftr-313	1103	6	,	,	PUNCT
ftr-313	1103	7	supra	supra	PROPN
ftr-313	1103	8	note	note	NOUN
ftr-313	1103	9	24	24	NUM
ftr-313	1103	10	(	(	PUNCT
ftr-313	1103	11	providing	provide	VERB
ftr-313	1103	12	guidelines	guideline	NOUN
ftr-313	1103	13	for	for	ADP
ftr-313	1103	14	transfer	transfer	NOUN
ftr-313	1103	15	pricing	pricing	NOUN
ftr-313	1103	16	restraints	restraint	NOUN
ftr-313	1103	17	)	)	PUNCT
ftr-313	1103	18	.	.	PUNCT
ftr-313	1104	1	the	the	DET
ftr-313	1104	2	oecd	oecd	PROPN
ftr-313	1104	3	has	have	AUX
ftr-313	1104	4	also	also	ADV
ftr-313	1104	5	announced	announce	VERB
ftr-313	1104	6	its	its	PRON
ftr-313	1104	7	intention	intention	NOUN
ftr-313	1104	8	to	to	PART
ftr-313	1104	9	publish	publish	VERB
ftr-313	1104	10	a	a	DET
ftr-313	1104	11	white	white	ADJ
ftr-313	1104	12	paper	paper	NOUN
ftr-313	1104	13	on	on	ADP
ftr-313	1104	14	standardization	standardization	NOUN
ftr-313	1104	15	and	and	CCONJ
ftr-313	1104	16	simplification	simplification	NOUN
ftr-313	1104	17	of	of	ADP
ftr-313	1104	18	transfer	transfer	NOUN
ftr-313	1104	19	pricing	pricing	NOUN
ftr-313	1104	20	documentation	documentation	NOUN
ftr-313	1104	21	.	.	PUNCT
ftr-313	1105	1	see	see	VERB
ftr-313	1105	2	julie	julie	PROPN
ftr-313	1105	3	martin	martin	PROPN
ftr-313	1105	4	,	,	PUNCT
ftr-313	1105	5	oecd	oecd	PROPN
ftr-313	1105	6	to	to	PART
ftr-313	1105	7	tackle	tackle	VERB
ftr-313	1105	8	transfer	transfer	VERB
ftr-313	1105	9	pricing	pricing	NOUN
ftr-313	1105	10	documentation	documentation	NOUN
ftr-313	1105	11	,	,	PUNCT
ftr-313	1105	12	2012	2012	NUM
ftr-313	1105	13	tnt	tnt	PROPN
ftr-313	1105	14	149–4	149–4	PROPN
ftr-313	1105	15	(	(	PUNCT
ftr-313	1105	16	august	august	PROPN
ftr-313	1105	17	2	2	NUM
ftr-313	1105	18	,	,	PUNCT
ftr-313	1105	19	2012	2012	NUM
ftr-313	1105	20	)	)	PUNCT
ftr-313	1105	21	.	.	PUNCT
ftr-313	1106	1	224	224	NUM
ftr-313	1106	2	.	.	PUNCT
ftr-313	1107	1	see	see	VERB
ftr-313	1107	2	oecd	oecd	PROPN
ftr-313	1107	3	,	,	PUNCT
ftr-313	1107	4	harmful	harmful	ADJ
ftr-313	1107	5	tax	tax	NOUN
ftr-313	1107	6	competition	competition	NOUN
ftr-313	1107	7	,	,	PUNCT
ftr-313	1107	8	supra	supra	PROPN
ftr-313	1107	9	note	note	NOUN
ftr-313	1107	10	8	8	NUM
ftr-313	1107	11	and	and	CCONJ
ftr-313	1107	12	model	model	PROPN
ftr-313	1107	13	tiea	tiea	PROPN
ftr-313	1107	14	,	,	PUNCT
ftr-313	1107	15	supra	supra	PROPN
ftr-313	1107	16	note	note	PROPN
ftr-313	1107	17	89	89	NUM
ftr-313	1107	18	.	.	NOUN
ftr-313	1107	19	225	225	NUM
ftr-313	1107	20	.	.	PUNCT
ftr-313	1108	1	see	see	VERB
ftr-313	1108	2	sylvain	sylvain	PROPN
ftr-313	1108	3	r.f	r.f	PROPN
ftr-313	1108	4	.	.	PROPN
ftr-313	1108	5	plasschaert	plasschaert	PROPN
ftr-313	1108	6	,	,	PUNCT
ftr-313	1108	7	schedular	schedular	ADJ
ftr-313	1108	8	,	,	PUNCT
ftr-313	1108	9	global	global	ADJ
ftr-313	1108	10	and	and	CCONJ
ftr-313	1108	11	dualistic	dualistic	ADJ
ftr-313	1108	12	patterns	pattern	NOUN
ftr-313	1108	13	of	of	ADP
ftr-313	1108	14	income	income	NOUN
ftr-313	1108	15	taxation	taxation	NOUN
ftr-313	1108	16	,	,	PUNCT
ftr-313	1108	17	17–24	17–24	NUM
ftr-313	1108	18	(	(	PUNCT
ftr-313	1108	19	1988	1988	NUM
ftr-313	1108	20	)	)	PUNCT
ftr-313	1108	21	(	(	PUNCT
ftr-313	1108	22	discussing	discuss	VERB
ftr-313	1108	23	schedular	schedular	ADJ
ftr-313	1108	24	tax	tax	NOUN
ftr-313	1108	25	systems	system	NOUN
ftr-313	1108	26	)	)	PUNCT
ftr-313	1108	27	;	;	PUNCT
ftr-313	1108	28	eric	eric	PROPN
ftr-313	1108	29	m.	m.	PROPN
ftr-313	1108	30	zolt	zolt	PROPN
ftr-313	1108	31	,	,	PUNCT
ftr-313	1108	32	the	the	DET
ftr-313	1108	33	uneasy	uneasy	ADJ
ftr-313	1108	34	case	case	NOUN
ftr-313	1108	35	for	for	ADP
ftr-313	1108	36	uniform	uniform	ADJ
ftr-313	1108	37	taxation	taxation	NOUN
ftr-313	1108	38	,	,	PUNCT
ftr-313	1108	39	16	16	NUM
ftr-313	1108	40	va	va	NOUN
ftr-313	1108	41	.	.	PUNCT
ftr-313	1108	42	tax	tax	PROPN
ftr-313	1108	43	rev	rev	PROPN
ftr-313	1108	44	.	.	PROPN
ftr-313	1108	45	39	39	NUM
ftr-313	1108	46	,	,	PUNCT
ftr-313	1108	47	49–50	49–50	NUM
ftr-313	1108	48	(	(	PUNCT
ftr-313	1108	49	1996	1996	NUM
ftr-313	1108	50	)	)	PUNCT
ftr-313	1108	51	.	.	PUNCT
ftr-313	1109	1	414	414	NUM
ftr-313	1109	2	florida	florida	PROPN
ftr-313	1109	3	tax	tax	NOUN
ftr-313	1109	4	review	review	NOUN
ftr-313	1109	5	[	[	X
ftr-313	1109	6	vol	vol	NOUN
ftr-313	1109	7	.	.	PUNCT
ftr-313	1109	8	14:9	14:9	NUM
ftr-313	1109	9	while	while	SCONJ
ftr-313	1109	10	nations	nation	NOUN
ftr-313	1109	11	continue	continue	VERB
ftr-313	1109	12	to	to	PART
ftr-313	1109	13	enact	enact	VERB
ftr-313	1109	14	and	and	CCONJ
ftr-313	1109	15	maintain	maintain	VERB
ftr-313	1109	16	tax	tax	NOUN
ftr-313	1109	17	rules	rule	NOUN
ftr-313	1109	18	that	that	PRON
ftr-313	1109	19	differ	differ	VERB
ftr-313	1109	20	from	from	ADP
ftr-313	1109	21	those	those	PRON
ftr-313	1109	22	of	of	ADP
ftr-313	1109	23	other	other	ADJ
ftr-313	1109	24	nations	nation	NOUN
ftr-313	1109	25	,	,	PUNCT
ftr-313	1109	26	most	most	ADJ
ftr-313	1109	27	of	of	ADP
ftr-313	1109	28	those	those	DET
ftr-313	1109	29	rules	rule	NOUN
ftr-313	1109	30	exist	exist	VERB
ftr-313	1109	31	as	as	ADP
ftr-313	1109	32	a	a	DET
ftr-313	1109	33	matter	matter	NOUN
ftr-313	1109	34	of	of	ADP
ftr-313	1109	35	internal	internal	ADJ
ftr-313	1109	36	political	political	ADJ
ftr-313	1109	37	compromise	compromise	NOUN
ftr-313	1109	38	rather	rather	ADV
ftr-313	1109	39	than	than	ADP
ftr-313	1109	40	as	as	ADP
ftr-313	1109	41	reflections	reflection	NOUN
ftr-313	1109	42	of	of	ADP
ftr-313	1109	43	deeply	deeply	ADV
ftr-313	1109	44	embedded	embed	VERB
ftr-313	1109	45	,	,	PUNCT
ftr-313	1109	46	fundamental	fundamental	ADJ
ftr-313	1109	47	national	national	ADJ
ftr-313	1109	48	principles	principle	NOUN
ftr-313	1109	49	that	that	PRON
ftr-313	1109	50	render	render	VERB
ftr-313	1109	51	them	they	PRON
ftr-313	1109	52	unalterable	unalterable	ADJ
ftr-313	1109	53	.	.	PUNCT
ftr-313	1110	1	even	even	ADV
ftr-313	1110	2	when	when	SCONJ
ftr-313	1110	3	exhibiting	exhibit	VERB
ftr-313	1110	4	clear	clear	ADJ
ftr-313	1110	5	policy	policy	NOUN
ftr-313	1110	6	choices	choice	NOUN
ftr-313	1110	7	,	,	PUNCT
ftr-313	1110	8	the	the	DET
ftr-313	1110	9	rules	rule	NOUN
ftr-313	1110	10	are	be	AUX
ftr-313	1110	11	details	detail	NOUN
ftr-313	1110	12	,	,	PUNCT
ftr-313	1110	13	not	not	PART
ftr-313	1110	14	basic	basic	ADJ
ftr-313	1110	15	structural	structural	ADJ
ftr-313	1110	16	elements	element	NOUN
ftr-313	1110	17	of	of	ADP
ftr-313	1110	18	an	an	DET
ftr-313	1110	19	income	income	NOUN
ftr-313	1110	20	tax	tax	NOUN
ftr-313	1110	21	system	system	NOUN
ftr-313	1110	22	.	.	PUNCT
ftr-313	1111	1	resistance	resistance	NOUN
ftr-313	1111	2	to	to	ADP
ftr-313	1111	3	enactment	enactment	NOUN
ftr-313	1111	4	of	of	ADP
ftr-313	1111	5	a	a	DET
ftr-313	1111	6	gugit	gugit	NOUN
ftr-313	1111	7	will	will	AUX
ftr-313	1111	8	come	come	VERB
ftr-313	1111	9	as	as	ADP
ftr-313	1111	10	no	no	DET
ftr-313	1111	11	surprise	surprise	NOUN
ftr-313	1111	12	,	,	PUNCT
ftr-313	1111	13	but	but	CCONJ
ftr-313	1111	14	that	that	PRON
ftr-313	1111	15	resistance	resistance	NOUN
ftr-313	1111	16	is	be	AUX
ftr-313	1111	17	likely	likely	ADJ
ftr-313	1111	18	,	,	PUNCT
ftr-313	1111	19	at	at	ADP
ftr-313	1111	20	best	good	ADJ
ftr-313	1111	21	,	,	PUNCT
ftr-313	1111	22	to	to	PART
ftr-313	1111	23	reflect	reflect	VERB
ftr-313	1111	24	principled	principled	ADJ
ftr-313	1111	25	differences	difference	NOUN
ftr-313	1111	26	of	of	ADP
ftr-313	1111	27	opinion	opinion	NOUN
ftr-313	1111	28	with	with	ADP
ftr-313	1111	29	the	the	DET
ftr-313	1111	30	gugit	gugit	PROPN
ftr-313	1111	31	design	design	PROPN
ftr-313	1111	32	group	group	NOUN
ftr-313	1111	33	’s	’s	PART
ftr-313	1111	34	negotiated	negotiate	VERB
ftr-313	1111	35	compromises	compromise	NOUN
ftr-313	1111	36	on	on	ADP
ftr-313	1111	37	specific	specific	ADJ
ftr-313	1111	38	tax	tax	NOUN
ftr-313	1111	39	rules	rule	NOUN
ftr-313	1111	40	and	and	CCONJ
ftr-313	1111	41	at	at	ADP
ftr-313	1111	42	worst	bad	ADJ
ftr-313	1111	43	political	political	ADJ
ftr-313	1111	44	posturing	posturing	NOUN
ftr-313	1111	45	alongside	alongside	ADP
ftr-313	1111	46	some	some	DET
ftr-313	1111	47	fear	fear	NOUN
ftr-313	1111	48	of	of	ADP
ftr-313	1111	49	sacrificing	sacrifice	VERB
ftr-313	1111	50	national	national	ADJ
ftr-313	1111	51	autonomy	autonomy	NOUN
ftr-313	1111	52	.	.	PUNCT
ftr-313	1112	1	thus	thus	ADV
ftr-313	1112	2	,	,	PUNCT
ftr-313	1112	3	if	if	SCONJ
ftr-313	1112	4	local	local	ADJ
ftr-313	1112	5	enactment	enactment	NOUN
ftr-313	1112	6	of	of	ADP
ftr-313	1112	7	an	an	DET
ftr-313	1112	8	internationally	internationally	ADV
ftr-313	1112	9	designed	design	VERB
ftr-313	1112	10	gugit	gugit	NOUN
ftr-313	1112	11	leaves	leave	VERB
ftr-313	1112	12	nations	nation	NOUN
ftr-313	1112	13	the	the	DET
ftr-313	1112	14	choice	choice	NOUN
ftr-313	1112	15	of	of	ADP
ftr-313	1112	16	accepting	accept	VERB
ftr-313	1112	17	or	or	CCONJ
ftr-313	1112	18	rejecting	reject	VERB
ftr-313	1112	19	the	the	DET
ftr-313	1112	20	gugit	gugit	NOUN
ftr-313	1112	21	as	as	ADP
ftr-313	1112	22	a	a	DET
ftr-313	1112	23	whole	whole	ADJ
ftr-313	1112	24	only,226	only,226	NOUN
ftr-313	1112	25	leaving	leave	VERB
ftr-313	1112	26	no	no	DET
ftr-313	1112	27	opportunity	opportunity	NOUN
ftr-313	1112	28	to	to	PART
ftr-313	1112	29	reject	reject	VERB
ftr-313	1112	30	or	or	CCONJ
ftr-313	1112	31	modify	modify	VERB
ftr-313	1112	32	specific	specific	ADJ
ftr-313	1112	33	items	item	NOUN
ftr-313	1112	34	of	of	ADP
ftr-313	1112	35	the	the	DET
ftr-313	1112	36	gugit	gugit	NOUN
ftr-313	1112	37	,	,	PUNCT
ftr-313	1112	38	countries	country	NOUN
ftr-313	1112	39	are	be	AUX
ftr-313	1112	40	less	less	ADV
ftr-313	1112	41	likely	likely	ADJ
ftr-313	1112	42	to	to	PART
ftr-313	1112	43	isolate	isolate	VERB
ftr-313	1112	44	themselves	themselves	PRON
ftr-313	1112	45	by	by	ADP
ftr-313	1112	46	refusing	refuse	VERB
ftr-313	1112	47	to	to	PART
ftr-313	1112	48	join	join	VERB
ftr-313	1112	49	if	if	SCONJ
ftr-313	1112	50	their	their	PRON
ftr-313	1112	51	neighboring	neighboring	NOUN
ftr-313	1112	52	states	state	NOUN
ftr-313	1112	53	and	and	CCONJ
ftr-313	1112	54	major	major	ADJ
ftr-313	1112	55	economic	economic	ADJ
ftr-313	1112	56	powers	power	NOUN
ftr-313	1112	57	join	join	VERB
ftr-313	1112	58	.	.	PUNCT
ftr-313	1113	1	vi	vi	X
ftr-313	1113	2	.	.	PUNCT
ftr-313	1114	1	economic	economic	ADJ
ftr-313	1114	2	displacement	displacement	NOUN
ftr-313	1114	3	from	from	ADP
ftr-313	1114	4	the	the	DET
ftr-313	1114	5	new	new	ADJ
ftr-313	1114	6	gugit	gugit	NOUN
ftr-313	1114	7	in	in	ADP
ftr-313	1114	8	1981	1981	NUM
ftr-313	1114	9	when	when	SCONJ
ftr-313	1114	10	the	the	DET
ftr-313	1114	11	united	united	PROPN
ftr-313	1114	12	states	states	PROPN
ftr-313	1114	13	enacted	enact	VERB
ftr-313	1114	14	favorable	favorable	ADJ
ftr-313	1114	15	new	new	ADJ
ftr-313	1114	16	tax	tax	NOUN
ftr-313	1114	17	rules	rule	NOUN
ftr-313	1114	18	for	for	ADP
ftr-313	1114	19	depreciation	depreciation	NOUN
ftr-313	1114	20	,	,	PUNCT
ftr-313	1114	21	the	the	DET
ftr-313	1114	22	average	average	ADJ
ftr-313	1114	23	price	price	NOUN
ftr-313	1114	24	of	of	ADP
ftr-313	1114	25	depreciable	depreciable	ADJ
ftr-313	1114	26	real	real	ADJ
ftr-313	1114	27	property	property	NOUN
ftr-313	1114	28	increased,227	increased,227	PROPN
ftr-313	1114	29	and	and	CCONJ
ftr-313	1114	30	depreciable	depreciable	VERB
ftr-313	1114	31	real	real	ADJ
ftr-313	1114	32	property	property	NOUN
ftr-313	1114	33	similarly	similarly	ADV
ftr-313	1114	34	lost	lose	VERB
ftr-313	1114	35	value	value	NOUN
ftr-313	1114	36	when	when	SCONJ
ftr-313	1114	37	the	the	DET
ftr-313	1114	38	depreciation	depreciation	NOUN
ftr-313	1114	39	rules	rule	NOUN
ftr-313	1114	40	became	become	VERB
ftr-313	1114	41	less	less	ADV
ftr-313	1114	42	favorable	favorable	ADJ
ftr-313	1114	43	again.228	again.228	PROPN
ftr-313	1114	44	when	when	SCONJ
ftr-313	1114	45	the	the	DET
ftr-313	1114	46	rules	rule	NOUN
ftr-313	1114	47	became	become	VERB
ftr-313	1114	48	more	more	ADV
ftr-313	1114	49	favorable	favorable	ADJ
ftr-313	1114	50	,	,	PUNCT
ftr-313	1114	51	owners	owner	NOUN
ftr-313	1114	52	of	of	ADP
ftr-313	1114	53	depreciable	depreciable	ADJ
ftr-313	1114	54	real	real	ADJ
ftr-313	1114	55	property	property	NOUN
ftr-313	1114	56	received	receive	VERB
ftr-313	1114	57	a	a	DET
ftr-313	1114	58	windfall	windfall	NOUN
ftr-313	1114	59	gain	gain	NOUN
ftr-313	1114	60	if	if	SCONJ
ftr-313	1114	61	they	they	PRON
ftr-313	1114	62	sold	sell	VERB
ftr-313	1114	63	the	the	DET
ftr-313	1114	64	property	property	NOUN
ftr-313	1114	65	insofar	insofar	ADV
ftr-313	1114	66	as	as	SCONJ
ftr-313	1114	67	they	they	PRON
ftr-313	1114	68	bought	buy	VERB
ftr-313	1114	69	their	their	PRON
ftr-313	1114	70	property	property	NOUN
ftr-313	1114	71	when	when	SCONJ
ftr-313	1114	72	rules	rule	NOUN
ftr-313	1114	73	were	be	AUX
ftr-313	1114	74	less	less	ADV
ftr-313	1114	75	favorable	favorable	ADJ
ftr-313	1114	76	and	and	CCONJ
ftr-313	1114	77	,	,	PUNCT
ftr-313	1114	78	accordingly	accordingly	ADV
ftr-313	1114	79	,	,	PUNCT
ftr-313	1114	80	commanded	command	VERB
ftr-313	1114	81	a	a	DET
ftr-313	1114	82	lower	low	ADJ
ftr-313	1114	83	price	price	NOUN
ftr-313	1114	84	.	.	PUNCT
ftr-313	1115	1	when	when	SCONJ
ftr-313	1115	2	the	the	DET
ftr-313	1115	3	depreciation	depreciation	NOUN
ftr-313	1115	4	rules	rule	NOUN
ftr-313	1115	5	became	become	VERB
ftr-313	1115	6	less	less	ADV
ftr-313	1115	7	favorable	favorable	ADJ
ftr-313	1115	8	,	,	PUNCT
ftr-313	1115	9	owners	owner	NOUN
ftr-313	1115	10	of	of	ADP
ftr-313	1115	11	depreciable	depreciable	ADJ
ftr-313	1115	12	real	real	ADJ
ftr-313	1115	13	property	property	NOUN
ftr-313	1115	14	suffered	suffer	VERB
ftr-313	1115	15	a	a	DET
ftr-313	1115	16	loss	loss	NOUN
ftr-313	1115	17	in	in	ADP
ftr-313	1115	18	value	value	NOUN
ftr-313	1115	19	of	of	ADP
ftr-313	1115	20	their	their	PRON
ftr-313	1115	21	properties	property	NOUN
ftr-313	1115	22	.	.	PUNCT
ftr-313	1116	1	that	that	DET
ftr-313	1116	2	loss	loss	NOUN
ftr-313	1116	3	in	in	ADP
ftr-313	1116	4	value	value	NOUN
ftr-313	1116	5	was	be	AUX
ftr-313	1116	6	probably	probably	ADV
ftr-313	1116	7	particularly	particularly	ADV
ftr-313	1116	8	noticeable	noticeable	ADJ
ftr-313	1116	9	to	to	ADP
ftr-313	1116	10	those	those	PRON
ftr-313	1116	11	who	who	PRON
ftr-313	1116	12	acquired	acquire	VERB
ftr-313	1116	13	property	property	NOUN
ftr-313	1116	14	during	during	ADP
ftr-313	1116	15	the	the	DET
ftr-313	1116	16	period	period	NOUN
ftr-313	1116	17	of	of	ADP
ftr-313	1116	18	more	more	ADV
ftr-313	1116	19	favorable	favorable	ADJ
ftr-313	1116	20	rules	rule	NOUN
ftr-313	1116	21	when	when	SCONJ
ftr-313	1116	22	there	there	PRON
ftr-313	1116	23	was	be	VERB
ftr-313	1116	24	a	a	DET
ftr-313	1116	25	spike	spike	NOUN
ftr-313	1116	26	in	in	ADP
ftr-313	1116	27	value	value	NOUN
ftr-313	1116	28	.	.	PUNCT
ftr-313	1117	1	at	at	ADP
ftr-313	1117	2	the	the	DET
ftr-313	1117	3	time	time	NOUN
ftr-313	1117	4	of	of	ADP
ftr-313	1117	5	each	each	DET
ftr-313	1117	6	change	change	NOUN
ftr-313	1117	7	in	in	ADP
ftr-313	1117	8	depreciation	depreciation	NOUN
ftr-313	1117	9	rules	rule	NOUN
ftr-313	1117	10	,	,	PUNCT
ftr-313	1117	11	there	there	PRON
ftr-313	1117	12	were	be	VERB
ftr-313	1117	13	economic	economic	ADJ
ftr-313	1117	14	displacements	displacement	NOUN
ftr-313	1117	15	.	.	PUNCT
ftr-313	1118	1	changing	change	VERB
ftr-313	1118	2	rules	rule	NOUN
ftr-313	1118	3	causes	cause	VERB
ftr-313	1118	4	those	those	DET
ftr-313	1118	5	displacements	displacement	NOUN
ftr-313	1118	6	,	,	PUNCT
ftr-313	1118	7	although	although	SCONJ
ftr-313	1118	8	well	well	ADV
ftr-313	1118	9	-	-	PUNCT
ftr-313	1118	10	functioning	function	VERB
ftr-313	1118	11	markets	market	NOUN
ftr-313	1118	12	anticipate	anticipate	VERB
ftr-313	1118	13	changes	change	NOUN
ftr-313	1118	14	and	and	CCONJ
ftr-313	1118	15	take	take	VERB
ftr-313	1118	16	them	they	PRON
ftr-313	1118	17	into	into	ADP
ftr-313	1118	18	account	account	NOUN
ftr-313	1118	19	gradually	gradually	ADV
ftr-313	1118	20	or	or	CCONJ
ftr-313	1118	21	sooner	soon	ADV
ftr-313	1118	22	than	than	ADP
ftr-313	1118	23	the	the	DET
ftr-313	1118	24	change	change	NOUN
ftr-313	1118	25	event	event	NOUN
ftr-313	1118	26	so	so	SCONJ
ftr-313	1118	27	that	that	SCONJ
ftr-313	1118	28	the	the	DET
ftr-313	1118	29	displacements	displacement	NOUN
ftr-313	1118	30	are	be	AUX
ftr-313	1118	31	less	less	ADV
ftr-313	1118	32	remarkable	remarkable	ADJ
ftr-313	1118	33	.	.	PUNCT
ftr-313	1119	1	changes	change	NOUN
ftr-313	1119	2	require	require	VERB
ftr-313	1119	3	other	other	ADJ
ftr-313	1119	4	changes	change	NOUN
ftr-313	1119	5	to	to	PART
ftr-313	1119	6	compensate	compensate	VERB
ftr-313	1119	7	for	for	ADP
ftr-313	1119	8	the	the	DET
ftr-313	1119	9	first	first	ADJ
ftr-313	1119	10	changes	change	NOUN
ftr-313	1119	11	.	.	PUNCT
ftr-313	1120	1	when	when	SCONJ
ftr-313	1120	2	the	the	DET
ftr-313	1120	3	united	united	PROPN
ftr-313	1120	4	states	states	PROPN
ftr-313	1120	5	tax	tax	NOUN
ftr-313	1120	6	depreciation	depreciation	NOUN
ftr-313	1120	7	rules	rule	NOUN
ftr-313	1120	8	became	become	VERB
ftr-313	1120	9	more	more	ADV
ftr-313	1120	10	favorable	favorable	ADJ
ftr-313	1120	11	,	,	PUNCT
ftr-313	1120	12	226	226	NUM
ftr-313	1120	13	.	.	PUNCT
ftr-313	1121	1	a	a	DET
ftr-313	1121	2	problem	problem	NOUN
ftr-313	1121	3	with	with	ADP
ftr-313	1121	4	uniform	uniform	ADJ
ftr-313	1121	5	laws	law	NOUN
ftr-313	1121	6	is	be	AUX
ftr-313	1121	7	that	that	SCONJ
ftr-313	1121	8	jurisdictions	jurisdiction	NOUN
ftr-313	1121	9	often	often	ADV
ftr-313	1121	10	modify	modify	VERB
ftr-313	1121	11	features	feature	NOUN
ftr-313	1121	12	of	of	ADP
ftr-313	1121	13	those	those	DET
ftr-313	1121	14	laws	law	NOUN
ftr-313	1121	15	so	so	SCONJ
ftr-313	1121	16	that	that	SCONJ
ftr-313	1121	17	they	they	PRON
ftr-313	1121	18	are	be	AUX
ftr-313	1121	19	not	not	PART
ftr-313	1121	20	truly	truly	ADV
ftr-313	1121	21	uniform	uniform	ADJ
ftr-313	1121	22	from	from	ADP
ftr-313	1121	23	jurisdiction	jurisdiction	NOUN
ftr-313	1121	24	to	to	ADP
ftr-313	1121	25	jurisdiction	jurisdiction	NOUN
ftr-313	1121	26	.	.	PUNCT
ftr-313	1122	1	227	227	NUM
ftr-313	1122	2	.	.	NOUN
ftr-313	1122	3	30	30	NUM
ftr-313	1122	4	year	year	NOUN
ftr-313	1122	5	look	look	VERB
ftr-313	1122	6	back	back	ADV
ftr-313	1122	7	,	,	PUNCT
ftr-313	1122	8	marcus	marcus	PROPN
ftr-313	1122	9	&	&	CCONJ
ftr-313	1122	10	millichap	millichap	PROPN
ftr-313	1122	11	,	,	PUNCT
ftr-313	1122	12	research	research	NOUN
ftr-313	1122	13	review	review	NOUN
ftr-313	1122	14	trends	trend	NOUN
ftr-313	1122	15	report	report	VERB
ftr-313	1122	16	:	:	PUNCT
ftr-313	1122	17	commercial	commercial	ADJ
ftr-313	1122	18	real	real	ADJ
ftr-313	1122	19	estate	estate	NOUN
ftr-313	1122	20	review	review	NOUN
ftr-313	1122	21	,	,	PUNCT
ftr-313	1122	22	http://vitorinogroup.com/wp-content/	http://vitorinogroup.com/wp-content/	PROPN
ftr-313	1122	23	uploads/2012/02	uploads/2012/02	PROPN
ftr-313	1122	24	/	/	SYM
ftr-313	1122	25	commercialrereview.pdf	commercialrereview.pdf	NOUN
ftr-313	1122	26	(	(	PUNCT
ftr-313	1122	27	last	last	ADJ
ftr-313	1122	28	updated	update	VERB
ftr-313	1122	29	august	august	PROPN
ftr-313	1122	30	27	27	NUM
ftr-313	1122	31	,	,	PUNCT
ftr-313	1122	32	2013	2013	NUM
ftr-313	1122	33	)	)	PUNCT
ftr-313	1122	34	(	(	PUNCT
ftr-313	1122	35	discussing	discuss	VERB
ftr-313	1122	36	impact	impact	NOUN
ftr-313	1122	37	of	of	ADP
ftr-313	1122	38	tax	tax	NOUN
ftr-313	1122	39	law	law	NOUN
ftr-313	1122	40	changes	change	NOUN
ftr-313	1122	41	on	on	ADP
ftr-313	1122	42	commercial	commercial	ADJ
ftr-313	1122	43	real	real	ADJ
ftr-313	1122	44	estate	estate	NOUN
ftr-313	1122	45	)	)	PUNCT
ftr-313	1122	46	.	.	PUNCT
ftr-313	1123	1	228	228	NUM
ftr-313	1123	2	.	.	PUNCT
ftr-313	1124	1	i	i	PRON
ftr-313	1124	2	d.	d.	PROPN
ftr-313	1124	3	2013	2013	NUM
ftr-313	1124	4	]	]	PUNCT
ftr-313	1124	5	utopian	utopian	ADJ
ftr-313	1124	6	visions	vision	NOUN
ftr-313	1124	7	toward	toward	ADP
ftr-313	1124	8	a	a	DET
ftr-313	1124	9	grand	grand	ADJ
ftr-313	1124	10	unified	unified	ADJ
ftr-313	1124	11	global	global	ADJ
ftr-313	1124	12	income	income	NOUN
ftr-313	1124	13	tax	tax	NOUN
ftr-313	1124	14	415	415	NUM
ftr-313	1124	15	income	income	NOUN
ftr-313	1124	16	tax	tax	NOUN
ftr-313	1124	17	revenues	revenue	NOUN
ftr-313	1124	18	from	from	ADP
ftr-313	1124	19	the	the	DET
ftr-313	1124	20	operation	operation	NOUN
ftr-313	1124	21	of	of	ADP
ftr-313	1124	22	real	real	ADJ
ftr-313	1124	23	estate	estate	NOUN
ftr-313	1124	24	declined	decline	VERB
ftr-313	1124	25	.	.	PUNCT
ftr-313	1125	1	on	on	ADP
ftr-313	1125	2	the	the	DET
ftr-313	1125	3	other	other	ADJ
ftr-313	1125	4	hand	hand	NOUN
ftr-313	1125	5	,	,	PUNCT
ftr-313	1125	6	initially	initially	ADV
ftr-313	1125	7	there	there	PRON
ftr-313	1125	8	may	may	AUX
ftr-313	1125	9	have	have	AUX
ftr-313	1125	10	been	be	AUX
ftr-313	1125	11	more	more	ADJ
ftr-313	1125	12	sales	sale	NOUN
ftr-313	1125	13	of	of	ADP
ftr-313	1125	14	real	real	ADJ
ftr-313	1125	15	estate	estate	NOUN
ftr-313	1125	16	at	at	ADP
ftr-313	1125	17	taxable	taxable	ADJ
ftr-313	1125	18	gains	gain	NOUN
ftr-313	1125	19	because	because	SCONJ
ftr-313	1125	20	a	a	DET
ftr-313	1125	21	purchase	purchase	NOUN
ftr-313	1125	22	would	would	AUX
ftr-313	1125	23	enable	enable	VERB
ftr-313	1125	24	the	the	DET
ftr-313	1125	25	purchaser	purchaser	NOUN
ftr-313	1125	26	to	to	PART
ftr-313	1125	27	use	use	VERB
ftr-313	1125	28	the	the	DET
ftr-313	1125	29	new	new	ADJ
ftr-313	1125	30	,	,	PUNCT
ftr-313	1125	31	favorable	favorable	ADJ
ftr-313	1125	32	depreciation	depreciation	NOUN
ftr-313	1125	33	rules	rule	NOUN
ftr-313	1125	34	and	and	CCONJ
ftr-313	1125	35	the	the	DET
ftr-313	1125	36	seller	seller	NOUN
ftr-313	1125	37	to	to	PART
ftr-313	1125	38	capture	capture	VERB
ftr-313	1125	39	the	the	DET
ftr-313	1125	40	spike	spike	NOUN
ftr-313	1125	41	in	in	ADP
ftr-313	1125	42	value	value	NOUN
ftr-313	1125	43	that	that	SCONJ
ftr-313	1125	44	the	the	DET
ftr-313	1125	45	rule	rule	NOUN
ftr-313	1125	46	change	change	NOUN
ftr-313	1125	47	created	create	VERB
ftr-313	1125	48	.	.	PUNCT
ftr-313	1126	1	if	if	SCONJ
ftr-313	1126	2	the	the	DET
ftr-313	1126	3	tax	tax	NOUN
ftr-313	1126	4	from	from	ADP
ftr-313	1126	5	gain	gain	NOUN
ftr-313	1126	6	did	do	AUX
ftr-313	1126	7	not	not	PART
ftr-313	1126	8	offset	offset	VERB
ftr-313	1126	9	the	the	DET
ftr-313	1126	10	loss	loss	NOUN
ftr-313	1126	11	of	of	ADP
ftr-313	1126	12	revenue	revenue	NOUN
ftr-313	1126	13	from	from	ADP
ftr-313	1126	14	favorable	favorable	ADJ
ftr-313	1126	15	depreciation	depreciation	NOUN
ftr-313	1126	16	rules	rule	NOUN
ftr-313	1126	17	,	,	PUNCT
ftr-313	1126	18	other	other	ADJ
ftr-313	1126	19	rule	rule	NOUN
ftr-313	1126	20	changes	change	NOUN
ftr-313	1126	21	or	or	CCONJ
ftr-313	1126	22	rate	rate	NOUN
ftr-313	1126	23	changes	change	NOUN
ftr-313	1126	24	would	would	AUX
ftr-313	1126	25	become	become	VERB
ftr-313	1126	26	necessary	necessary	ADJ
ftr-313	1126	27	to	to	PART
ftr-313	1126	28	make	make	VERB
ftr-313	1126	29	up	up	ADP
ftr-313	1126	30	for	for	ADP
ftr-313	1126	31	the	the	DET
ftr-313	1126	32	lost	lost	ADJ
ftr-313	1126	33	tax	tax	NOUN
ftr-313	1126	34	revenue	revenue	NOUN
ftr-313	1126	35	so	so	SCONJ
ftr-313	1126	36	that	that	SCONJ
ftr-313	1126	37	the	the	DET
ftr-313	1126	38	government	government	NOUN
ftr-313	1126	39	could	could	AUX
ftr-313	1126	40	continue	continue	VERB
ftr-313	1126	41	to	to	PART
ftr-313	1126	42	provide	provide	VERB
ftr-313	1126	43	services	service	NOUN
ftr-313	1126	44	.	.	PUNCT
ftr-313	1127	1	from	from	ADP
ftr-313	1127	2	time	time	NOUN
ftr-313	1127	3	to	to	ADP
ftr-313	1127	4	time	time	NOUN
ftr-313	1127	5	,	,	PUNCT
ftr-313	1127	6	the	the	DET
ftr-313	1127	7	rules	rule	NOUN
ftr-313	1127	8	for	for	ADP
ftr-313	1127	9	budgeting	budget	VERB
ftr-313	1127	10	tax	tax	NOUN
ftr-313	1127	11	changes	change	NOUN
ftr-313	1127	12	that	that	PRON
ftr-313	1127	13	diminish	diminish	VERB
ftr-313	1127	14	revenue	revenue	NOUN
ftr-313	1127	15	in	in	ADP
ftr-313	1127	16	the	the	DET
ftr-313	1127	17	united	united	PROPN
ftr-313	1127	18	states	states	PROPN
ftr-313	1127	19	require	require	VERB
ftr-313	1127	20	revenue	revenue	NOUN
ftr-313	1127	21	offsets	offset	NOUN
ftr-313	1127	22	.	.	PUNCT
ftr-313	1128	1	under	under	ADP
ftr-313	1128	2	those	those	DET
ftr-313	1128	3	rules	rule	NOUN
ftr-313	1128	4	a	a	DET
ftr-313	1128	5	legislator	legislator	NOUN
ftr-313	1128	6	may	may	AUX
ftr-313	1128	7	not	not	PART
ftr-313	1128	8	introduce	introduce	VERB
ftr-313	1128	9	legislation	legislation	NOUN
ftr-313	1128	10	to	to	PART
ftr-313	1128	11	increase	increase	VERB
ftr-313	1128	12	an	an	DET
ftr-313	1128	13	existing	exist	VERB
ftr-313	1128	14	or	or	CCONJ
ftr-313	1128	15	create	create	VERB
ftr-313	1128	16	a	a	DET
ftr-313	1128	17	new	new	ADJ
ftr-313	1128	18	tax	tax	NOUN
ftr-313	1128	19	benefit	benefit	NOUN
ftr-313	1128	20	without	without	ADP
ftr-313	1128	21	complementary	complementary	ADJ
ftr-313	1128	22	legislation	legislation	NOUN
ftr-313	1128	23	to	to	PART
ftr-313	1128	24	offset	offset	VERB
ftr-313	1128	25	the	the	DET
ftr-313	1128	26	revenue	revenue	NOUN
ftr-313	1128	27	loss.229	loss.229	ADJ
ftr-313	1128	28	revenue	revenue	NOUN
ftr-313	1128	29	neutrality	neutrality	NOUN
ftr-313	1128	30	for	for	ADP
ftr-313	1128	31	tax	tax	NOUN
ftr-313	1128	32	changes	change	NOUN
ftr-313	1128	33	does	do	AUX
ftr-313	1128	34	not	not	PART
ftr-313	1128	35	mean	mean	VERB
ftr-313	1128	36	revenue	revenue	NOUN
ftr-313	1128	37	neutrality	neutrality	NOUN
ftr-313	1128	38	for	for	ADP
ftr-313	1128	39	taxpayers	taxpayer	NOUN
ftr-313	1128	40	.	.	PUNCT
ftr-313	1129	1	changes	change	NOUN
ftr-313	1129	2	create	create	VERB
ftr-313	1129	3	winners	winner	NOUN
ftr-313	1129	4	and	and	CCONJ
ftr-313	1129	5	losers	loser	NOUN
ftr-313	1129	6	,	,	PUNCT
ftr-313	1129	7	even	even	ADV
ftr-313	1129	8	if	if	SCONJ
ftr-313	1129	9	on	on	ADP
ftr-313	1129	10	a	a	DET
ftr-313	1129	11	governmental	governmental	ADJ
ftr-313	1129	12	revenue	revenue	NOUN
ftr-313	1129	13	measure	measure	NOUN
ftr-313	1129	14	no	no	DET
ftr-313	1129	15	change	change	NOUN
ftr-313	1129	16	occurred	occur	VERB
ftr-313	1129	17	.	.	PUNCT
ftr-313	1130	1	stabile	stabile	ADJ
ftr-313	1130	2	rules	rule	NOUN
ftr-313	1130	3	do	do	VERB
ftr-313	1130	4	not	not	PART
ftr-313	1130	5	.	.	PUNCT
ftr-313	1131	1	economic	economic	ADJ
ftr-313	1131	2	displacements	displacement	NOUN
ftr-313	1131	3	will	will	AUX
ftr-313	1131	4	accompany	accompany	VERB
ftr-313	1131	5	the	the	DET
ftr-313	1131	6	shift	shift	NOUN
ftr-313	1131	7	to	to	ADP
ftr-313	1131	8	a	a	DET
ftr-313	1131	9	gugit	gugit	NOUN
ftr-313	1131	10	.	.	PUNCT
ftr-313	1132	1	economic	economic	ADJ
ftr-313	1132	2	displacements	displacement	NOUN
ftr-313	1132	3	also	also	ADV
ftr-313	1132	4	accompany	accompany	VERB
ftr-313	1132	5	any	any	DET
ftr-313	1132	6	change	change	NOUN
ftr-313	1132	7	in	in	ADP
ftr-313	1132	8	substantive	substantive	ADJ
ftr-313	1132	9	tax	tax	NOUN
ftr-313	1132	10	laws	law	NOUN
ftr-313	1132	11	(	(	PUNCT
ftr-313	1132	12	and	and	CCONJ
ftr-313	1132	13	probably	probably	ADV
ftr-313	1132	14	procedural	procedural	ADJ
ftr-313	1132	15	tax	tax	NOUN
ftr-313	1132	16	laws	law	NOUN
ftr-313	1132	17	as	as	SCONJ
ftr-313	1132	18	well).230	well).230	PROPN
ftr-313	1132	19	taxpayers	taxpayer	NOUN
ftr-313	1132	20	that	that	PRON
ftr-313	1132	21	have	have	AUX
ftr-313	1132	22	exploited	exploit	VERB
ftr-313	1132	23	tax	tax	NOUN
ftr-313	1132	24	-	-	PUNCT
ftr-313	1132	25	planning	planning	NOUN
ftr-313	1132	26	opportunities	opportunity	NOUN
ftr-313	1132	27	such	such	ADJ
ftr-313	1132	28	as	as	ADP
ftr-313	1132	29	transfer	transfer	NOUN
ftr-313	1132	30	pricing	pricing	NOUN
ftr-313	1132	31	to	to	PART
ftr-313	1132	32	shift	shift	VERB
ftr-313	1132	33	income	income	NOUN
ftr-313	1132	34	to	to	ADP
ftr-313	1132	35	low	low	ADJ
ftr-313	1132	36	tax	tax	NOUN
ftr-313	1132	37	jurisdictions	jurisdiction	NOUN
ftr-313	1132	38	will	will	AUX
ftr-313	1132	39	lose	lose	VERB
ftr-313	1132	40	that	that	DET
ftr-313	1132	41	tax	tax	NOUN
ftr-313	1132	42	avoidance	avoidance	NOUN
ftr-313	1132	43	opportunity	opportunity	NOUN
ftr-313	1132	44	and	and	CCONJ
ftr-313	1132	45	probably	probably	ADV
ftr-313	1132	46	pay	pay	VERB
ftr-313	1132	47	more	more	ADJ
ftr-313	1132	48	taxes	taxis	NOUN
ftr-313	1132	49	.	.	PUNCT
ftr-313	1133	1	those	those	DET
ftr-313	1133	2	taxpayers	taxpayer	NOUN
ftr-313	1133	3	should	should	AUX
ftr-313	1133	4	arguably	arguably	ADV
ftr-313	1133	5	not	not	PART
ftr-313	1133	6	have	have	AUX
ftr-313	1133	7	had	have	VERB
ftr-313	1133	8	the	the	DET
ftr-313	1133	9	opportunity	opportunity	NOUN
ftr-313	1133	10	to	to	PART
ftr-313	1133	11	shift	shift	VERB
ftr-313	1133	12	income	income	NOUN
ftr-313	1133	13	in	in	ADP
ftr-313	1133	14	the	the	DET
ftr-313	1133	15	first	first	ADJ
ftr-313	1133	16	instance	instance	NOUN
ftr-313	1133	17	.	.	PUNCT
ftr-313	1134	1	in	in	ADP
ftr-313	1134	2	addition	addition	NOUN
ftr-313	1134	3	,	,	PUNCT
ftr-313	1134	4	the	the	DET
ftr-313	1134	5	diminished	diminished	ADJ
ftr-313	1134	6	deadweight	deadweight	NOUN
ftr-313	1134	7	loss	loss	NOUN
ftr-313	1134	8	of	of	ADP
ftr-313	1134	9	tax	tax	NOUN
ftr-313	1134	10	planning	planning	NOUN
ftr-313	1134	11	and	and	CCONJ
ftr-313	1134	12	tax	tax	NOUN
ftr-313	1134	13	administration	administration	NOUN
ftr-313	1134	14	to	to	PART
ftr-313	1134	15	prevent	prevent	VERB
ftr-313	1134	16	such	such	ADJ
ftr-313	1134	17	tax	tax	NOUN
ftr-313	1134	18	planning	planning	NOUN
ftr-313	1134	19	offsets	offset	VERB
ftr-313	1134	20	some	some	PRON
ftr-313	1134	21	or	or	CCONJ
ftr-313	1134	22	all	all	DET
ftr-313	1134	23	the	the	DET
ftr-313	1134	24	economic	economic	ADJ
ftr-313	1134	25	displacement	displacement	NOUN
ftr-313	1134	26	,	,	PUNCT
ftr-313	1134	27	although	although	SCONJ
ftr-313	1134	28	the	the	DET
ftr-313	1134	29	beneficiaries	beneficiary	NOUN
ftr-313	1134	30	of	of	ADP
ftr-313	1134	31	the	the	DET
ftr-313	1134	32	economic	economic	ADJ
ftr-313	1134	33	benefit	benefit	NOUN
ftr-313	1134	34	may	may	AUX
ftr-313	1134	35	not	not	PART
ftr-313	1134	36	be	be	AUX
ftr-313	1134	37	identical	identical	ADJ
ftr-313	1134	38	with	with	ADP
ftr-313	1134	39	those	those	PRON
ftr-313	1134	40	losing	lose	VERB
ftr-313	1134	41	the	the	DET
ftr-313	1134	42	tax	tax	NOUN
ftr-313	1134	43	-	-	PUNCT
ftr-313	1134	44	planning	planning	NOUN
ftr-313	1134	45	benefit	benefit	NOUN
ftr-313	1134	46	.	.	PUNCT
ftr-313	1135	1	like	like	ADP
ftr-313	1135	2	all	all	DET
ftr-313	1135	3	tax	tax	NOUN
ftr-313	1135	4	changes	change	NOUN
ftr-313	1135	5	,	,	PUNCT
ftr-313	1135	6	adoption	adoption	NOUN
ftr-313	1135	7	of	of	ADP
ftr-313	1135	8	the	the	DET
ftr-313	1135	9	gugit	gugit	NOUN
ftr-313	1135	10	will	will	AUX
ftr-313	1135	11	produce	produce	VERB
ftr-313	1135	12	winners	winner	NOUN
ftr-313	1135	13	and	and	CCONJ
ftr-313	1135	14	losers	loser	NOUN
ftr-313	1135	15	.	.	PUNCT
ftr-313	1136	1	for	for	ADP
ftr-313	1136	2	the	the	DET
ftr-313	1136	3	average	average	ADJ
ftr-313	1136	4	taxpayer	taxpayer	NOUN
ftr-313	1136	5	,	,	PUNCT
ftr-313	1136	6	little	little	ADJ
ftr-313	1136	7	will	will	AUX
ftr-313	1136	8	change	change	VERB
ftr-313	1136	9	.	.	PUNCT
ftr-313	1137	1	enhanced	enhance	VERB
ftr-313	1137	2	withholding	withhold	VERB
ftr-313	1137	3	under	under	ADP
ftr-313	1137	4	the	the	DET
ftr-313	1137	5	centralized	centralize	VERB
ftr-313	1137	6	collection	collection	NOUN
ftr-313	1137	7	system	system	NOUN
ftr-313	1137	8	may	may	AUX
ftr-313	1137	9	deprive	deprive	VERB
ftr-313	1137	10	some	some	DET
ftr-313	1137	11	taxpayers	taxpayer	NOUN
ftr-313	1137	12	of	of	ADP
ftr-313	1137	13	the	the	DET
ftr-313	1137	14	financial	financial	ADJ
ftr-313	1137	15	float	float	NOUN
ftr-313	1137	16	they	they	PRON
ftr-313	1137	17	enjoyed	enjoy	VERB
ftr-313	1137	18	by	by	ADP
ftr-313	1137	19	waiting	wait	VERB
ftr-313	1137	20	until	until	SCONJ
ftr-313	1137	21	tax	tax	NOUN
ftr-313	1137	22	payment	payment	NOUN
ftr-313	1137	23	time	time	NOUN
ftr-313	1137	24	to	to	PART
ftr-313	1137	25	pay.231	pay.231	VERB
ftr-313	1137	26	exclusions	exclusion	NOUN
ftr-313	1137	27	and	and	CCONJ
ftr-313	1137	28	inclusions	inclusion	NOUN
ftr-313	1137	29	in	in	ADP
ftr-313	1137	30	income	income	NOUN
ftr-313	1137	31	may	may	AUX
ftr-313	1137	32	not	not	PART
ftr-313	1137	33	be	be	AUX
ftr-313	1137	34	identical	identical	ADJ
ftr-313	1137	35	to	to	ADP
ftr-313	1137	36	what	what	PRON
ftr-313	1137	37	they	they	PRON
ftr-313	1137	38	are	be	AUX
ftr-313	1137	39	currently	currently	ADV
ftr-313	1137	40	,	,	PUNCT
ftr-313	1137	41	but	but	CCONJ
ftr-313	1137	42	most	most	ADJ
ftr-313	1137	43	of	of	ADP
ftr-313	1137	44	the	the	DET
ftr-313	1137	45	changes	change	NOUN
ftr-313	1137	46	will	will	AUX
ftr-313	1137	47	not	not	PART
ftr-313	1137	48	have	have	VERB
ftr-313	1137	49	a	a	DET
ftr-313	1137	50	recurrent	recurrent	ADJ
ftr-313	1137	51	effect	effect	NOUN
ftr-313	1137	52	on	on	ADP
ftr-313	1137	53	any	any	DET
ftr-313	1137	54	specific	specific	ADJ
ftr-313	1137	55	taxpayer	taxpayer	NOUN
ftr-313	1137	56	.	.	PUNCT
ftr-313	1138	1	if	if	SCONJ
ftr-313	1138	2	there	there	PRON
ftr-313	1138	3	is	be	VERB
ftr-313	1138	4	a	a	DET
ftr-313	1138	5	strong	strong	ADJ
ftr-313	1138	6	policy	policy	NOUN
ftr-313	1138	7	reason	reason	NOUN
ftr-313	1138	8	for	for	ADP
ftr-313	1138	9	a	a	DET
ftr-313	1138	10	specific	specific	ADJ
ftr-313	1138	11	exclusion	exclusion	NOUN
ftr-313	1138	12	—	—	PUNCT
ftr-313	1138	13	subsidization	subsidization	NOUN
ftr-313	1138	14	at	at	ADP
ftr-313	1138	15	national	national	ADJ
ftr-313	1138	16	level	level	NOUN
ftr-313	1138	17	for	for	ADP
ftr-313	1138	18	local	local	ADJ
ftr-313	1138	19	governments	government	NOUN
ftr-313	1138	20	through	through	ADP
ftr-313	1138	21	the	the	DET
ftr-313	1138	22	interest	interest	NOUN
ftr-313	1138	23	229	229	NUM
ftr-313	1138	24	.	.	PUNCT
ftr-313	1139	1	the	the	DET
ftr-313	1139	2	budget	budget	NOUN
ftr-313	1139	3	enforcement	enforcement	PROPN
ftr-313	1139	4	act	act	PROPN
ftr-313	1139	5	of	of	ADP
ftr-313	1139	6	1990	1990	NUM
ftr-313	1139	7	was	be	AUX
ftr-313	1139	8	title	title	NOUN
ftr-313	1139	9	13	13	NUM
ftr-313	1139	10	of	of	ADP
ftr-313	1139	11	the	the	DET
ftr-313	1139	12	omnibus	omnibus	ADJ
ftr-313	1139	13	budget	budget	NOUN
ftr-313	1139	14	reconciliation	reconciliation	NOUN
ftr-313	1139	15	act	act	NOUN
ftr-313	1139	16	of	of	ADP
ftr-313	1139	17	1990	1990	NUM
ftr-313	1139	18	(	(	PUNCT
ftr-313	1139	19	including	include	VERB
ftr-313	1139	20	pay	pay	NOUN
ftr-313	1139	21	-	-	PUNCT
ftr-313	1139	22	as	as	ADP
ftr-313	1139	23	-	-	PUNCT
ftr-313	1139	24	you	you	PRON
ftr-313	1139	25	-	-	PUNCT
ftr-313	1139	26	go	go	VERB
ftr-313	1139	27	rules	rule	NOUN
ftr-313	1139	28	(	(	PUNCT
ftr-313	1139	29	paygo	paygo	NOUN
ftr-313	1139	30	)	)	PUNCT
ftr-313	1139	31	requiring	require	VERB
ftr-313	1139	32	tax	tax	NOUN
ftr-313	1139	33	legislation	legislation	NOUN
ftr-313	1139	34	that	that	PRON
ftr-313	1139	35	reduced	reduce	VERB
ftr-313	1139	36	revenue	revenue	NOUN
ftr-313	1139	37	to	to	PART
ftr-313	1139	38	include	include	VERB
ftr-313	1139	39	an	an	DET
ftr-313	1139	40	offsetting	offset	VERB
ftr-313	1139	41	revenue	revenue	NOUN
ftr-313	1139	42	increase	increase	NOUN
ftr-313	1139	43	)	)	PUNCT
ftr-313	1139	44	.	.	PUNCT
ftr-313	1140	1	230	230	NUM
ftr-313	1140	2	.	.	X
ftr-313	1141	1	supra	supra	PROPN
ftr-313	1141	2	note	note	PROPN
ftr-313	1141	3	227	227	NUM
ftr-313	1141	4	and	and	CCONJ
ftr-313	1141	5	accompanying	accompany	VERB
ftr-313	1141	6	text	text	NOUN
ftr-313	1141	7	.	.	PUNCT
ftr-313	1142	1	231	231	NUM
ftr-313	1142	2	.	.	PUNCT
ftr-313	1143	1	with	with	ADP
ftr-313	1143	2	current	current	ADJ
ftr-313	1143	3	interest	interest	NOUN
ftr-313	1143	4	rate	rate	NOUN
ftr-313	1143	5	levels	level	NOUN
ftr-313	1143	6	,	,	PUNCT
ftr-313	1143	7	it	it	PRON
ftr-313	1143	8	is	be	AUX
ftr-313	1143	9	difficult	difficult	ADJ
ftr-313	1143	10	to	to	PART
ftr-313	1143	11	imagine	imagine	VERB
ftr-313	1143	12	any	any	DET
ftr-313	1143	13	significant	significant	ADJ
ftr-313	1143	14	value	value	NOUN
ftr-313	1143	15	to	to	ADP
ftr-313	1143	16	the	the	DET
ftr-313	1143	17	float	float	NOUN
ftr-313	1143	18	from	from	ADP
ftr-313	1143	19	short	short	ADJ
ftr-313	1143	20	term	term	NOUN
ftr-313	1143	21	tax	tax	NOUN
ftr-313	1143	22	deferral	deferral	NOUN
ftr-313	1143	23	.	.	PUNCT
ftr-313	1144	1	416	416	NUM
ftr-313	1144	2	florida	florida	PROPN
ftr-313	1144	3	tax	tax	NOUN
ftr-313	1144	4	review	review	NOUN
ftr-313	1144	5	[	[	X
ftr-313	1144	6	vol	vol	NOUN
ftr-313	1144	7	.	.	PUNCT
ftr-313	1145	1	14:9	14:9	NUM
ftr-313	1145	2	exclusion,232	exclusion,232	NOUN
ftr-313	1145	3	for	for	ADP
ftr-313	1145	4	example	example	NOUN
ftr-313	1145	5	—	—	PUNCT
ftr-313	1145	6	a	a	DET
ftr-313	1145	7	direct	direct	ADJ
ftr-313	1145	8	subsidy	subsidy	NOUN
ftr-313	1145	9	would	would	AUX
ftr-313	1145	10	work	work	VERB
ftr-313	1145	11	equally	equally	ADV
ftr-313	1145	12	well	well	ADV
ftr-313	1145	13	possibly	possibly	ADV
ftr-313	1145	14	without	without	ADP
ftr-313	1145	15	as	as	ADV
ftr-313	1145	16	much	much	ADJ
ftr-313	1145	17	deadweight	deadweight	NOUN
ftr-313	1145	18	loss.233	loss.233	ADP
ftr-313	1145	19	changes	change	NOUN
ftr-313	1145	20	in	in	ADP
ftr-313	1145	21	the	the	DET
ftr-313	1145	22	cost	cost	NOUN
ftr-313	1145	23	recovery	recovery	NOUN
ftr-313	1145	24	rules	rule	NOUN
ftr-313	1145	25	,	,	PUNCT
ftr-313	1145	26	depreciation	depreciation	NOUN
ftr-313	1145	27	and	and	CCONJ
ftr-313	1145	28	amortization	amortization	NOUN
ftr-313	1145	29	,	,	PUNCT
ftr-313	1145	30	may	may	AUX
ftr-313	1145	31	cause	cause	VERB
ftr-313	1145	32	more	more	ADV
ftr-313	1145	33	significant	significant	ADJ
ftr-313	1145	34	economic	economic	ADJ
ftr-313	1145	35	displacement	displacement	NOUN
ftr-313	1145	36	as	as	SCONJ
ftr-313	1145	37	they	they	PRON
ftr-313	1145	38	alter	alter	VERB
ftr-313	1145	39	the	the	DET
ftr-313	1145	40	underlying	underlie	VERB
ftr-313	1145	41	value	value	NOUN
ftr-313	1145	42	of	of	ADP
ftr-313	1145	43	property	property	NOUN
ftr-313	1145	44	.	.	PUNCT
ftr-313	1146	1	yet	yet	ADV
ftr-313	1146	2	,	,	PUNCT
ftr-313	1146	3	if	if	SCONJ
ftr-313	1146	4	the	the	DET
ftr-313	1146	5	united	united	PROPN
ftr-313	1146	6	states	states	PROPN
ftr-313	1146	7	is	be	AUX
ftr-313	1146	8	representative	representative	ADJ
ftr-313	1146	9	of	of	ADP
ftr-313	1146	10	the	the	DET
ftr-313	1146	11	frequency	frequency	NOUN
ftr-313	1146	12	with	with	ADP
ftr-313	1146	13	which	which	PRON
ftr-313	1146	14	the	the	DET
ftr-313	1146	15	legislature	legislature	NOUN
ftr-313	1146	16	alters	alter	VERB
ftr-313	1146	17	those	those	DET
ftr-313	1146	18	rules	rule	NOUN
ftr-313	1146	19	,	,	PUNCT
ftr-313	1146	20	the	the	DET
ftr-313	1146	21	resulting	result	VERB
ftr-313	1146	22	economic	economic	ADJ
ftr-313	1146	23	displacement	displacement	NOUN
ftr-313	1146	24	is	be	AUX
ftr-313	1146	25	far	far	ADV
ftr-313	1146	26	from	from	ADP
ftr-313	1146	27	unusual	unusual	ADJ
ftr-313	1146	28	.	.	PUNCT
ftr-313	1147	1	more	more	ADV
ftr-313	1147	2	significant	significant	ADJ
ftr-313	1147	3	for	for	ADP
ftr-313	1147	4	countries	country	NOUN
ftr-313	1147	5	that	that	PRON
ftr-313	1147	6	tax	tax	NOUN
ftr-313	1147	7	on	on	ADP
ftr-313	1147	8	worldwide	worldwide	ADJ
ftr-313	1147	9	income	income	NOUN
ftr-313	1147	10	,	,	PUNCT
ftr-313	1147	11	like	like	ADP
ftr-313	1147	12	the	the	DET
ftr-313	1147	13	united	united	PROPN
ftr-313	1147	14	states	states	PROPN
ftr-313	1147	15	,	,	PUNCT
ftr-313	1147	16	might	might	AUX
ftr-313	1147	17	be	be	AUX
ftr-313	1147	18	the	the	DET
ftr-313	1147	19	implicit	implicit	ADJ
ftr-313	1147	20	shift	shift	NOUN
ftr-313	1147	21	to	to	ADP
ftr-313	1147	22	territoriality	territoriality	NOUN
ftr-313	1147	23	.	.	PUNCT
ftr-313	1148	1	those	those	DET
ftr-313	1148	2	countries	country	NOUN
ftr-313	1148	3	will	will	AUX
ftr-313	1148	4	receive	receive	VERB
ftr-313	1148	5	their	their	PRON
ftr-313	1148	6	share	share	NOUN
ftr-313	1148	7	of	of	ADP
ftr-313	1148	8	the	the	DET
ftr-313	1148	9	taxpayer	taxpayer	NOUN
ftr-313	1148	10	’s	’s	PART
ftr-313	1148	11	uniform	uniform	ADJ
ftr-313	1148	12	tax	tax	NOUN
ftr-313	1148	13	base	base	NOUN
ftr-313	1148	14	but	but	CCONJ
ftr-313	1148	15	not	not	PART
ftr-313	1148	16	the	the	DET
ftr-313	1148	17	bonus	bonus	NOUN
ftr-313	1148	18	over	over	ADP
ftr-313	1148	19	the	the	DET
ftr-313	1148	20	tax	tax	NOUN
ftr-313	1148	21	rate	rate	NOUN
ftr-313	1148	22	that	that	PRON
ftr-313	1148	23	other	other	ADJ
ftr-313	1148	24	countries	country	NOUN
ftr-313	1148	25	may	may	AUX
ftr-313	1148	26	charge	charge	VERB
ftr-313	1148	27	on	on	ADP
ftr-313	1148	28	their	their	PRON
ftr-313	1148	29	shares	share	NOUN
ftr-313	1148	30	of	of	ADP
ftr-313	1148	31	that	that	PRON
ftr-313	1148	32	base.234	base.234	VERB
ftr-313	1148	33	on	on	ADP
ftr-313	1148	34	the	the	DET
ftr-313	1148	35	other	other	ADJ
ftr-313	1148	36	hand	hand	NOUN
ftr-313	1148	37	,	,	PUNCT
ftr-313	1148	38	the	the	DET
ftr-313	1148	39	united	united	PROPN
ftr-313	1148	40	states	states	PROPN
ftr-313	1148	41	is	be	AUX
ftr-313	1148	42	likely	likely	ADJ
ftr-313	1148	43	to	to	PART
ftr-313	1148	44	be	be	AUX
ftr-313	1148	45	on	on	ADP
ftr-313	1148	46	the	the	DET
ftr-313	1148	47	receiving	receive	VERB
ftr-313	1148	48	end	end	NOUN
ftr-313	1148	49	of	of	ADP
ftr-313	1148	50	tax	tax	NOUN
ftr-313	1148	51	base	base	NOUN
ftr-313	1148	52	on	on	ADP
ftr-313	1148	53	the	the	DET
ftr-313	1148	54	destination	destination	NOUN
ftr-313	1148	55	sales	sale	NOUN
ftr-313	1148	56	and	and	CCONJ
ftr-313	1148	57	beneficial	beneficial	ADJ
ftr-313	1148	58	ownership	ownership	NOUN
ftr-313	1148	59	factors	factor	NOUN
ftr-313	1148	60	in	in	ADP
ftr-313	1148	61	the	the	DET
ftr-313	1148	62	formula	formula	NOUN
ftr-313	1148	63	.	.	PUNCT
ftr-313	1149	1	disruption	disruption	NOUN
ftr-313	1149	2	of	of	ADP
ftr-313	1149	3	taxpayer	taxpayer	NOUN
ftr-313	1149	4	’s	’s	PART
ftr-313	1149	5	opportunity	opportunity	NOUN
ftr-313	1149	6	to	to	PART
ftr-313	1149	7	shift	shift	VERB
ftr-313	1149	8	income	income	NOUN
ftr-313	1149	9	through	through	ADP
ftr-313	1149	10	transfer	transfer	NOUN
ftr-313	1149	11	pricing	pricing	NOUN
ftr-313	1149	12	is	be	AUX
ftr-313	1149	13	also	also	ADV
ftr-313	1149	14	likely	likely	ADJ
ftr-313	1149	15	to	to	PART
ftr-313	1149	16	increase	increase	VERB
ftr-313	1149	17	the	the	DET
ftr-313	1149	18	share	share	NOUN
ftr-313	1149	19	of	of	ADP
ftr-313	1149	20	the	the	DET
ftr-313	1149	21	tax	tax	NOUN
ftr-313	1149	22	base	base	NOUN
ftr-313	1149	23	allocated	allocate	VERB
ftr-313	1149	24	to	to	ADP
ftr-313	1149	25	the	the	DET
ftr-313	1149	26	united	united	PROPN
ftr-313	1149	27	states	states	PROPN
ftr-313	1149	28	,	,	PUNCT
ftr-313	1149	29	so	so	SCONJ
ftr-313	1149	30	that	that	SCONJ
ftr-313	1149	31	the	the	DET
ftr-313	1149	32	“	"	PUNCT
ftr-313	1149	33	deferral	deferral	ADJ
ftr-313	1149	34	”	"	PUNCT
ftr-313	1149	35	opportunity	opportunity	NOUN
ftr-313	1149	36	diminishes235	diminishes235	PROPN
ftr-313	1149	37	and	and	CCONJ
ftr-313	1149	38	temporary	temporary	ADJ
ftr-313	1149	39	tax	tax	NOUN
ftr-313	1149	40	reductions	reduction	NOUN
ftr-313	1149	41	to	to	PART
ftr-313	1149	42	encourage	encourage	VERB
ftr-313	1149	43	repatriation	repatriation	NOUN
ftr-313	1149	44	of	of	ADP
ftr-313	1149	45	earnings	earning	NOUN
ftr-313	1149	46	become	become	VERB
ftr-313	1149	47	unnecessary	unnecessary	ADJ
ftr-313	1149	48	.	.	PUNCT
ftr-313	1150	1	236	236	NUM
ftr-313	1150	2	232	232	NUM
ftr-313	1150	3	.	.	PUNCT
ftr-313	1150	4	i.r.c	i.r.c	NOUN
ftr-313	1150	5	.	.	PUNCT
ftr-313	1151	1	§	§	PROPN
ftr-313	1151	2	103	103	NUM
ftr-313	1151	3	.	.	NOUN
ftr-313	1151	4	233	233	NUM
ftr-313	1151	5	.	.	PUNCT
ftr-313	1152	1	if	if	SCONJ
ftr-313	1152	2	,	,	PUNCT
ftr-313	1152	3	in	in	ADP
ftr-313	1152	4	order	order	NOUN
ftr-313	1152	5	to	to	PART
ftr-313	1152	6	sell	sell	VERB
ftr-313	1152	7	local	local	ADJ
ftr-313	1152	8	government	government	NOUN
ftr-313	1152	9	tax	tax	NOUN
ftr-313	1152	10	exempt	exempt	ADJ
ftr-313	1152	11	bonds	bond	NOUN
ftr-313	1152	12	,	,	PUNCT
ftr-313	1152	13	the	the	DET
ftr-313	1152	14	interest	interest	NOUN
ftr-313	1152	15	rate	rate	NOUN
ftr-313	1152	16	must	must	AUX
ftr-313	1152	17	target	target	VERB
ftr-313	1152	18	an	an	DET
ftr-313	1152	19	income	income	NOUN
ftr-313	1152	20	group	group	NOUN
ftr-313	1152	21	not	not	PART
ftr-313	1152	22	subject	subject	ADJ
ftr-313	1152	23	to	to	ADP
ftr-313	1152	24	the	the	DET
ftr-313	1152	25	highest	high	ADJ
ftr-313	1152	26	marginal	marginal	ADJ
ftr-313	1152	27	rate	rate	NOUN
ftr-313	1152	28	of	of	ADP
ftr-313	1152	29	tax	tax	NOUN
ftr-313	1152	30	,	,	PUNCT
ftr-313	1152	31	investment	investment	NOUN
ftr-313	1152	32	in	in	ADP
ftr-313	1152	33	the	the	DET
ftr-313	1152	34	bonds	bond	NOUN
ftr-313	1152	35	by	by	ADP
ftr-313	1152	36	a	a	DET
ftr-313	1152	37	taxpayer	taxpayer	NOUN
ftr-313	1152	38	subject	subject	NOUN
ftr-313	1152	39	to	to	ADP
ftr-313	1152	40	the	the	DET
ftr-313	1152	41	highest	high	ADJ
ftr-313	1152	42	rate	rate	NOUN
ftr-313	1152	43	of	of	ADP
ftr-313	1152	44	tax	tax	NOUN
ftr-313	1152	45	results	result	NOUN
ftr-313	1152	46	in	in	ADP
ftr-313	1152	47	deadweight	deadweight	ADJ
ftr-313	1152	48	loss	loss	NOUN
ftr-313	1152	49	because	because	SCONJ
ftr-313	1152	50	it	it	PRON
ftr-313	1152	51	shifts	shift	VERB
ftr-313	1152	52	part	part	NOUN
ftr-313	1152	53	of	of	ADP
ftr-313	1152	54	the	the	DET
ftr-313	1152	55	subsidy	subsidy	NOUN
ftr-313	1152	56	value	value	NOUN
ftr-313	1152	57	to	to	ADP
ftr-313	1152	58	the	the	DET
ftr-313	1152	59	high	high	ADJ
ftr-313	1152	60	bracket	bracket	NOUN
ftr-313	1152	61	taxpayer	taxpayer	NOUN
ftr-313	1152	62	and	and	CCONJ
ftr-313	1152	63	away	away	ADV
ftr-313	1152	64	from	from	ADP
ftr-313	1152	65	the	the	DET
ftr-313	1152	66	subsidized	subsidized	ADJ
ftr-313	1152	67	local	local	ADJ
ftr-313	1152	68	government	government	NOUN
ftr-313	1152	69	.	.	PUNCT
ftr-313	1153	1	234	234	NUM
ftr-313	1153	2	.	.	PUNCT
ftr-313	1154	1	the	the	DET
ftr-313	1154	2	united	united	PROPN
ftr-313	1154	3	states	states	PROPN
ftr-313	1154	4	computes	compute	VERB
ftr-313	1154	5	the	the	DET
ftr-313	1154	6	tax	tax	NOUN
ftr-313	1154	7	liability	liability	NOUN
ftr-313	1154	8	of	of	ADP
ftr-313	1154	9	its	its	PRON
ftr-313	1154	10	citizens	citizen	NOUN
ftr-313	1154	11	and	and	CCONJ
ftr-313	1154	12	residents	resident	NOUN
ftr-313	1154	13	on	on	ADP
ftr-313	1154	14	their	their	PRON
ftr-313	1154	15	worldwide	worldwide	ADJ
ftr-313	1154	16	income	income	NOUN
ftr-313	1154	17	.	.	PUNCT
ftr-313	1155	1	see	see	VERB
ftr-313	1155	2	i.r.c	i.r.c	NOUN
ftr-313	1155	3	.	.	PUNCT
ftr-313	1156	1	§	§	PROPN
ftr-313	1156	2	61	61	NUM
ftr-313	1156	3	(	(	PUNCT
ftr-313	1156	4	including	include	VERB
ftr-313	1156	5	income	income	NOUN
ftr-313	1156	6	from	from	ADP
ftr-313	1156	7	all	all	DET
ftr-313	1156	8	sources	source	NOUN
ftr-313	1156	9	worldwide	worldwide	ADV
ftr-313	1156	10	)	)	PUNCT
ftr-313	1157	1	and	and	CCONJ
ftr-313	1157	2	allows	allow	VERB
ftr-313	1157	3	a	a	DET
ftr-313	1157	4	credit	credit	NOUN
ftr-313	1157	5	for	for	ADP
ftr-313	1157	6	taxes	taxis	NOUN
ftr-313	1157	7	paid	pay	VERB
ftr-313	1157	8	to	to	ADP
ftr-313	1157	9	foreign	foreign	ADJ
ftr-313	1157	10	countries	country	NOUN
ftr-313	1157	11	under	under	ADP
ftr-313	1157	12	i.r.c	i.r.c	NOUN
ftr-313	1157	13	.	.	PUNCT
ftr-313	1158	1	§	§	PROPN
ftr-313	1158	2	901	901	NUM
ftr-313	1158	3	.	.	PUNCT
ftr-313	1159	1	whenever	whenever	SCONJ
ftr-313	1159	2	the	the	DET
ftr-313	1159	3	u.s	u.s	PROPN
ftr-313	1159	4	.	.	PROPN
ftr-313	1159	5	rate	rate	NOUN
ftr-313	1159	6	exceeds	exceed	VERB
ftr-313	1159	7	the	the	DET
ftr-313	1159	8	foreign	foreign	ADJ
ftr-313	1159	9	rate	rate	NOUN
ftr-313	1159	10	of	of	ADP
ftr-313	1159	11	tax	tax	NOUN
ftr-313	1159	12	,	,	PUNCT
ftr-313	1159	13	the	the	DET
ftr-313	1159	14	united	united	PROPN
ftr-313	1159	15	states	states	PROPN
ftr-313	1159	16	retains	retain	VERB
ftr-313	1159	17	the	the	DET
ftr-313	1159	18	excess	excess	NOUN
ftr-313	1159	19	of	of	ADP
ftr-313	1159	20	the	the	DET
ftr-313	1159	21	u.s	u.s	PROPN
ftr-313	1159	22	.	.	PROPN
ftr-313	1159	23	tax	tax	NOUN
ftr-313	1159	24	on	on	ADP
ftr-313	1159	25	the	the	DET
ftr-313	1159	26	foreign	foreign	ADJ
ftr-313	1159	27	income	income	NOUN
ftr-313	1159	28	over	over	ADP
ftr-313	1159	29	the	the	DET
ftr-313	1159	30	creditable	creditable	ADJ
ftr-313	1159	31	foreign	foreign	ADJ
ftr-313	1159	32	tax	tax	NOUN
ftr-313	1159	33	.	.	PUNCT
ftr-313	1160	1	235	235	NUM
ftr-313	1160	2	.	.	PUNCT
ftr-313	1161	1	since	since	SCONJ
ftr-313	1161	2	a	a	DET
ftr-313	1161	3	corporation	corporation	NOUN
ftr-313	1161	4	’s	’s	PART
ftr-313	1161	5	earnings	earning	NOUN
ftr-313	1161	6	from	from	ADP
ftr-313	1161	7	the	the	DET
ftr-313	1161	8	active	active	ADJ
ftr-313	1161	9	conduct	conduct	NOUN
ftr-313	1161	10	of	of	ADP
ftr-313	1161	11	business	business	NOUN
ftr-313	1161	12	generally	generally	ADV
ftr-313	1161	13	are	be	AUX
ftr-313	1161	14	not	not	PART
ftr-313	1161	15	taxable	taxable	ADJ
ftr-313	1161	16	to	to	ADP
ftr-313	1161	17	its	its	PRON
ftr-313	1161	18	shareholders	shareholder	NOUN
ftr-313	1161	19	until	until	SCONJ
ftr-313	1161	20	distributed	distribute	VERB
ftr-313	1161	21	,	,	PUNCT
ftr-313	1161	22	unless	unless	SCONJ
ftr-313	1161	23	an	an	DET
ftr-313	1161	24	antiavoidance	antiavoidance	NOUN
ftr-313	1161	25	rule	rule	NOUN
ftr-313	1161	26	like	like	ADP
ftr-313	1161	27	the	the	DET
ftr-313	1161	28	passive	passive	ADJ
ftr-313	1161	29	foreign	foreign	ADJ
ftr-313	1161	30	investment	investment	NOUN
ftr-313	1161	31	company	company	NOUN
ftr-313	1161	32	,	,	PUNCT
ftr-313	1161	33	see	see	VERB
ftr-313	1161	34	i.r.c	i.r.c	NOUN
ftr-313	1161	35	.	.	PUNCT
ftr-313	1162	1	§	§	PROPN
ftr-313	1162	2	1291	1291	NUM
ftr-313	1162	3	et	et	PROPN
ftr-313	1162	4	seq	seq	PROPN
ftr-313	1162	5	.	.	PROPN
ftr-313	1162	6	,	,	PUNCT
ftr-313	1162	7	or	or	CCONJ
ftr-313	1162	8	controlled	control	VERB
ftr-313	1162	9	foreign	foreign	ADJ
ftr-313	1162	10	corporation	corporation	NOUN
ftr-313	1162	11	,	,	PUNCT
ftr-313	1162	12	see	see	VERB
ftr-313	1162	13	i.r.c	i.r.c	NOUN
ftr-313	1162	14	.	.	PUNCT
ftr-313	1163	1	§	§	PROPN
ftr-313	1163	2	951	951	NUM
ftr-313	1163	3	et	et	PROPN
ftr-313	1163	4	seq	seq	PROPN
ftr-313	1163	5	.	.	PROPN
ftr-313	1163	6	,	,	PUNCT
ftr-313	1163	7	rules	rule	NOUN
ftr-313	1163	8	apply	apply	VERB
ftr-313	1163	9	,	,	PUNCT
ftr-313	1163	10	corporate	corporate	ADJ
ftr-313	1163	11	taxpayers	taxpayer	NOUN
ftr-313	1163	12	seek	seek	VERB
ftr-313	1163	13	to	to	PART
ftr-313	1163	14	defer	defer	VERB
ftr-313	1163	15	u.s	u.s	PROPN
ftr-313	1163	16	.	.	PROPN
ftr-313	1163	17	taxes	taxis	NOUN
ftr-313	1163	18	by	by	ADP
ftr-313	1163	19	shifting	shift	VERB
ftr-313	1163	20	income	income	NOUN
ftr-313	1163	21	offshore	offshore	ADV
ftr-313	1163	22	,	,	PUNCT
ftr-313	1163	23	especially	especially	ADV
ftr-313	1163	24	through	through	ADP
ftr-313	1163	25	transfer	transfer	NOUN
ftr-313	1163	26	pricing	pricing	NOUN
ftr-313	1163	27	arrangements	arrangement	NOUN
ftr-313	1163	28	.	.	PUNCT
ftr-313	1164	1	236	236	NUM
ftr-313	1164	2	.	.	PUNCT
ftr-313	1165	1	in	in	ADP
ftr-313	1165	2	2004	2004	NUM
ftr-313	1165	3	,	,	PUNCT
ftr-313	1165	4	u.s	u.s	PROPN
ftr-313	1165	5	.	.	PROPN
ftr-313	1165	6	legislation	legislation	NOUN
ftr-313	1165	7	effectively	effectively	ADV
ftr-313	1165	8	reduced	reduce	VERB
ftr-313	1165	9	the	the	DET
ftr-313	1165	10	u.s	u.s	PROPN
ftr-313	1165	11	.	.	PROPN
ftr-313	1165	12	tax	tax	NOUN
ftr-313	1165	13	rate	rate	NOUN
ftr-313	1165	14	repatriated	repatriate	VERB
ftr-313	1165	15	earnings	earning	NOUN
ftr-313	1165	16	of	of	ADP
ftr-313	1165	17	a	a	DET
ftr-313	1165	18	controlled	control	VERB
ftr-313	1165	19	foreign	foreign	ADJ
ftr-313	1165	20	corporation	corporation	NOUN
ftr-313	1165	21	to	to	ADP
ftr-313	1165	22	a	a	DET
ftr-313	1165	23	maximum	maximum	NOUN
ftr-313	1165	24	of	of	ADP
ftr-313	1165	25	5.25	5.25	NUM
ftr-313	1165	26	percent	percent	NOUN
ftr-313	1165	27	temporarily	temporarily	ADV
ftr-313	1165	28	for	for	ADP
ftr-313	1165	29	a	a	DET
ftr-313	1165	30	single	single	ADJ
ftr-313	1165	31	tax	tax	NOUN
ftr-313	1165	32	year	year	NOUN
ftr-313	1165	33	to	to	PART
ftr-313	1165	34	encourage	encourage	VERB
ftr-313	1165	35	investment	investment	NOUN
ftr-313	1165	36	in	in	ADP
ftr-313	1165	37	the	the	DET
ftr-313	1165	38	united	united	PROPN
ftr-313	1165	39	states	states	PROPN
ftr-313	1165	40	and	and	CCONJ
ftr-313	1165	41	increase	increase	VERB
ftr-313	1165	42	employment	employment	NOUN
ftr-313	1165	43	in	in	ADP
ftr-313	1165	44	the	the	DET
ftr-313	1165	45	united	united	PROPN
ftr-313	1165	46	states	states	PROPN
ftr-313	1165	47	.	.	PUNCT
ftr-313	1166	1	the	the	DET
ftr-313	1166	2	rate	rate	NOUN
ftr-313	1166	3	reduction	reduction	NOUN
ftr-313	1166	4	resulted	result	VERB
ftr-313	1166	5	from	from	ADP
ftr-313	1166	6	a	a	DET
ftr-313	1166	7	dividends	dividend	NOUN
ftr-313	1166	8	received	receive	VERB
ftr-313	1166	9	deduction	deduction	NOUN
ftr-313	1166	10	of	of	ADP
ftr-313	1166	11	eighty	eighty	NUM
ftr-313	1166	12	-	-	PUNCT
ftr-313	1166	13	five	five	NUM
ftr-313	1166	14	percent	percent	NOUN
ftr-313	1166	15	of	of	ADP
ftr-313	1166	16	the	the	DET
ftr-313	1166	17	amount	amount	NOUN
ftr-313	1166	18	of	of	ADP
ftr-313	1166	19	the	the	DET
ftr-313	1166	20	dividend	dividend	NOUN
ftr-313	1166	21	if	if	SCONJ
ftr-313	1166	22	the	the	DET
ftr-313	1166	23	recipient	recipient	NOUN
ftr-313	1166	24	invested	invest	VERB
ftr-313	1166	25	the	the	DET
ftr-313	1166	26	funds	fund	NOUN
ftr-313	1166	27	in	in	ADP
ftr-313	1166	28	the	the	DET
ftr-313	1166	29	u.s	u.s	PROPN
ftr-313	1166	30	.	.	PROPN
ftr-313	1166	31	under	under	ADP
ftr-313	1166	32	a	a	DET
ftr-313	1166	33	domestic	domestic	ADJ
ftr-313	1166	34	reinvestment	reinvestment	NOUN
ftr-313	1166	35	plan	plan	NOUN
ftr-313	1166	36	.	.	PUNCT
ftr-313	1167	1	i.r.c	i.r.c	NOUN
ftr-313	1167	2	.	.	PUNCT
ftr-313	1168	1	§	§	PROPN
ftr-313	1168	2	965	965	NUM
ftr-313	1168	3	,	,	PUNCT
ftr-313	1168	4	added	add	VERB
ftr-313	1168	5	by	by	ADP
ftr-313	1168	6	the	the	DET
ftr-313	1168	7	american	american	PROPN
ftr-313	1168	8	jobs	jobs	PROPN
ftr-313	1168	9	creation	creation	PROPN
ftr-313	1168	10	act	act	NOUN
ftr-313	1168	11	of	of	ADP
ftr-313	1168	12	2004	2004	NUM
ftr-313	1168	13	,	,	PUNCT
ftr-313	1168	14	pub	pub	NOUN
ftr-313	1168	15	.	.	PUNCT
ftr-313	1169	1	l.	l.	PROPN
ftr-313	1169	2	no	no	INTJ
ftr-313	1169	3	.	.	PROPN
ftr-313	1170	1	108	108	NUM
ftr-313	1170	2	-	-	SYM
ftr-313	1170	3	357	357	NUM
ftr-313	1170	4	,	,	PUNCT
ftr-313	1170	5	118	118	NUM
ftr-313	1170	6	stat	stat	NOUN
ftr-313	1170	7	.	.	PUNCT
ftr-313	1171	1	1418	1418	NUM
ftr-313	1171	2	(	(	PUNCT
ftr-313	1171	3	2004	2004	NUM
ftr-313	1171	4	)	)	PUNCT
ftr-313	1171	5	(	(	PUNCT
ftr-313	1171	6	codified	codify	VERB
ftr-313	1171	7	as	as	SCONJ
ftr-313	1171	8	amended	amend	VERB
ftr-313	1171	9	in	in	ADP
ftr-313	1171	10	scattered	scatter	VERB
ftr-313	1171	11	section	section	NOUN
ftr-313	1171	12	of	of	ADP
ftr-313	1171	13	26	26	NUM
ftr-313	1171	14	u.s.c	u.s.c	ADJ
ftr-313	1171	15	.	.	PUNCT
ftr-313	1171	16	)	)	PUNCT
ftr-313	1171	17	.	.	PUNCT
ftr-313	1172	1	proposed	propose	VERB
ftr-313	1172	2	legislation	legislation	NOUN
ftr-313	1172	3	in	in	ADP
ftr-313	1172	4	2011	2011	NUM
ftr-313	1172	5	would	would	AUX
ftr-313	1172	6	repeat	repeat	VERB
ftr-313	1172	7	the	the	DET
ftr-313	1172	8	decreased	decrease	VERB
ftr-313	1172	9	rate	rate	NOUN
ftr-313	1172	10	on	on	ADP
ftr-313	1172	11	repatriation	repatriation	NOUN
ftr-313	1172	12	even	even	ADV
ftr-313	1172	13	though	though	SCONJ
ftr-313	1172	14	the	the	DET
ftr-313	1172	15	earlier	early	ADJ
ftr-313	1172	16	effort	effort	NOUN
ftr-313	1172	17	seems	seem	VERB
ftr-313	1172	18	to	to	PART
ftr-313	1172	19	have	have	AUX
ftr-313	1172	20	accomplished	accomplish	VERB
ftr-313	1172	21	little	little	ADJ
ftr-313	1172	22	to	to	ADP
ftr-313	1172	23	2013	2013	NUM
ftr-313	1172	24	]	]	PUNCT
ftr-313	1172	25	utopian	utopian	ADJ
ftr-313	1172	26	visions	vision	NOUN
ftr-313	1172	27	toward	toward	ADP
ftr-313	1172	28	a	a	DET
ftr-313	1172	29	grand	grand	ADJ
ftr-313	1172	30	unified	unified	ADJ
ftr-313	1172	31	global	global	ADJ
ftr-313	1172	32	income	income	NOUN
ftr-313	1172	33	tax	tax	NOUN
ftr-313	1172	34	417	417	NUM
ftr-313	1172	35	vii	vii	PROPN
ftr-313	1172	36	.	.	PUNCT
ftr-313	1173	1	conclusion	conclusion	NOUN
ftr-313	1173	2	transfer	transfer	NOUN
ftr-313	1173	3	-	-	PUNCT
ftr-313	1173	4	pricing	pricing	NOUN
ftr-313	1173	5	regulation	regulation	NOUN
ftr-313	1173	6	has	have	AUX
ftr-313	1173	7	failed	fail	VERB
ftr-313	1173	8	to	to	PART
ftr-313	1173	9	prevent	prevent	VERB
ftr-313	1173	10	taxpayers	taxpayer	NOUN
ftr-313	1173	11	from	from	ADP
ftr-313	1173	12	shifting	shift	VERB
ftr-313	1173	13	income	income	NOUN
ftr-313	1173	14	to	to	ADP
ftr-313	1173	15	low	low	ADJ
ftr-313	1173	16	tax	tax	NOUN
ftr-313	1173	17	jurisdictions	jurisdiction	NOUN
ftr-313	1173	18	,	,	PUNCT
ftr-313	1173	19	as	as	SCONJ
ftr-313	1173	20	tax	tax	NOUN
ftr-313	1173	21	administrators	administrator	NOUN
ftr-313	1173	22	have	have	AUX
ftr-313	1173	23	struggled	struggle	VERB
ftr-313	1173	24	to	to	PART
ftr-313	1173	25	challenge	challenge	VERB
ftr-313	1173	26	those	those	DET
ftr-313	1173	27	prices	price	NOUN
ftr-313	1173	28	.	.	PUNCT
ftr-313	1174	1	gaars	gaar	NOUN
ftr-313	1174	2	have	have	AUX
ftr-313	1174	3	proliferated	proliferate	VERB
ftr-313	1174	4	worldwide	worldwide	ADV
ftr-313	1174	5	suggesting	suggest	VERB
ftr-313	1174	6	that	that	SCONJ
ftr-313	1174	7	existing	exist	VERB
ftr-313	1174	8	tax	tax	NOUN
ftr-313	1174	9	laws	law	NOUN
ftr-313	1174	10	are	be	AUX
ftr-313	1174	11	inadequate	inadequate	ADJ
ftr-313	1174	12	to	to	ADP
ftr-313	1174	13	staunch	staunch	ADJ
ftr-313	1174	14	loss	loss	NOUN
ftr-313	1174	15	of	of	ADP
ftr-313	1174	16	revenue	revenue	NOUN
ftr-313	1174	17	through	through	ADP
ftr-313	1174	18	sophisticated	sophisticated	ADJ
ftr-313	1174	19	tax	tax	NOUN
ftr-313	1174	20	planning	planning	NOUN
ftr-313	1174	21	.	.	PUNCT
ftr-313	1175	1	commerce	commerce	NOUN
ftr-313	1175	2	has	have	AUX
ftr-313	1175	3	become	become	VERB
ftr-313	1175	4	increasing	increase	VERB
ftr-313	1175	5	global	global	ADJ
ftr-313	1175	6	and	and	CCONJ
ftr-313	1175	7	business	business	NOUN
ftr-313	1175	8	ownership	ownership	NOUN
ftr-313	1175	9	no	no	ADV
ftr-313	1175	10	longer	long	ADV
ftr-313	1175	11	national	national	ADJ
ftr-313	1175	12	.	.	PUNCT
ftr-313	1176	1	with	with	ADP
ftr-313	1176	2	growing	grow	VERB
ftr-313	1176	3	regularity	regularity	NOUN
ftr-313	1176	4	,	,	PUNCT
ftr-313	1176	5	enterprises	enterprise	NOUN
ftr-313	1176	6	reach	reach	VERB
ftr-313	1176	7	across	across	ADP
ftr-313	1176	8	national	national	ADJ
ftr-313	1176	9	borders	border	NOUN
ftr-313	1176	10	to	to	PART
ftr-313	1176	11	acquire	acquire	VERB
ftr-313	1176	12	other	other	ADJ
ftr-313	1176	13	enterprises	enterprise	NOUN
ftr-313	1176	14	,	,	PUNCT
ftr-313	1176	15	even	even	ADV
ftr-313	1176	16	very	very	ADV
ftr-313	1176	17	large	large	ADJ
ftr-313	1176	18	ones	one	NOUN
ftr-313	1176	19	.	.	PUNCT
ftr-313	1177	1	against	against	ADP
ftr-313	1177	2	the	the	DET
ftr-313	1177	3	backdrop	backdrop	NOUN
ftr-313	1177	4	of	of	ADP
ftr-313	1177	5	internationalization	internationalization	NOUN
ftr-313	1177	6	of	of	ADP
ftr-313	1177	7	commerce	commerce	PROPN
ftr-313	1177	8	,	,	PUNCT
ftr-313	1177	9	taxation	taxation	NOUN
ftr-313	1177	10	only	only	ADV
ftr-313	1177	11	on	on	ADP
ftr-313	1177	12	a	a	DET
ftr-313	1177	13	national	national	ADJ
ftr-313	1177	14	level	level	NOUN
ftr-313	1177	15	seems	seem	VERB
ftr-313	1177	16	strangely	strangely	ADV
ftr-313	1177	17	anachronistic	anachronistic	ADJ
ftr-313	1177	18	.	.	PUNCT
ftr-313	1178	1	while	while	SCONJ
ftr-313	1178	2	not	not	PART
ftr-313	1178	3	pushing	push	VERB
ftr-313	1178	4	for	for	ADP
ftr-313	1178	5	a	a	DET
ftr-313	1178	6	global	global	ADJ
ftr-313	1178	7	tax	tax	NOUN
ftr-313	1178	8	regime	regime	NOUN
ftr-313	1178	9	,	,	PUNCT
ftr-313	1178	10	tax	tax	NOUN
ftr-313	1178	11	administrators	administrator	NOUN
ftr-313	1178	12	and	and	CCONJ
ftr-313	1178	13	national	national	ADJ
ftr-313	1178	14	legislatures	legislature	NOUN
ftr-313	1178	15	have	have	AUX
ftr-313	1178	16	increased	increase	VERB
ftr-313	1178	17	international	international	ADJ
ftr-313	1178	18	access	access	NOUN
ftr-313	1178	19	to	to	ADP
ftr-313	1178	20	the	the	DET
ftr-313	1178	21	domestic	domestic	ADJ
ftr-313	1178	22	tax	tax	NOUN
ftr-313	1178	23	information	information	NOUN
ftr-313	1178	24	gathering	gather	VERB
ftr-313	1178	25	power	power	NOUN
ftr-313	1178	26	.	.	PUNCT
ftr-313	1179	1	treaties	treaty	NOUN
ftr-313	1179	2	and	and	CCONJ
ftr-313	1179	3	tieas	tiea	NOUN
ftr-313	1179	4	require	require	VERB
ftr-313	1179	5	transmission	transmission	NOUN
ftr-313	1179	6	of	of	ADP
ftr-313	1179	7	large	large	ADJ
ftr-313	1179	8	quantities	quantity	NOUN
ftr-313	1179	9	of	of	ADP
ftr-313	1179	10	taxpayer	taxpayer	NOUN
ftr-313	1179	11	data	datum	NOUN
ftr-313	1179	12	from	from	ADP
ftr-313	1179	13	national	national	ADJ
ftr-313	1179	14	tax	tax	NOUN
ftr-313	1179	15	administrations	administration	NOUN
ftr-313	1179	16	to	to	PART
ftr-313	1179	17	tax	tax	NOUN
ftr-313	1179	18	administrations	administration	NOUN
ftr-313	1179	19	in	in	ADP
ftr-313	1179	20	other	other	ADJ
ftr-313	1179	21	countries	country	NOUN
ftr-313	1179	22	.	.	PUNCT
ftr-313	1180	1	oecd	oecd	NOUN
ftr-313	1180	2	projects	project	NOUN
ftr-313	1180	3	on	on	ADP
ftr-313	1180	4	harmful	harmful	ADJ
ftr-313	1180	5	tax	tax	NOUN
ftr-313	1180	6	competition237	competition237	PROPN
ftr-313	1180	7	and	and	CCONJ
ftr-313	1180	8	transfer	transfer	VERB
ftr-313	1180	9	pricing,238	pricing,238	ADP
ftr-313	1180	10	the	the	DET
ftr-313	1180	11	united	united	PROPN
ftr-313	1180	12	states	states	PROPN
ftr-313	1180	13	’	'	PUNCT
ftr-313	1180	14	and	and	CCONJ
ftr-313	1180	15	other	other	ADJ
ftr-313	1180	16	countries	country	NOUN
ftr-313	1180	17	’	'	PUNCT
ftr-313	1180	18	prosecutions	prosecution	NOUN
ftr-313	1180	19	for	for	ADP
ftr-313	1180	20	concealment	concealment	NOUN
ftr-313	1180	21	of	of	ADP
ftr-313	1180	22	assets	asset	NOUN
ftr-313	1180	23	and	and	CCONJ
ftr-313	1180	24	income	income	NOUN
ftr-313	1180	25	abroad	abroad	ADV
ftr-313	1180	26	,	,	PUNCT
ftr-313	1180	27	negotiations	negotiation	NOUN
ftr-313	1180	28	with	with	ADP
ftr-313	1180	29	various	various	ADJ
ftr-313	1180	30	jurisdictions	jurisdiction	NOUN
ftr-313	1180	31	for	for	ADP
ftr-313	1180	32	changes	change	NOUN
ftr-313	1180	33	in	in	ADP
ftr-313	1180	34	bank	bank	NOUN
ftr-313	1180	35	secrecy	secrecy	NOUN
ftr-313	1180	36	laws	law	NOUN
ftr-313	1180	37	,	,	PUNCT
ftr-313	1180	38	enactment	enactment	NOUN
ftr-313	1180	39	of	of	ADP
ftr-313	1180	40	fatca	fatca	ADJ
ftr-313	1180	41	,	,	PUNCT
ftr-313	1180	42	tax	tax	NOUN
ftr-313	1180	43	administrators	administrator	NOUN
ftr-313	1180	44	’	’	PART
ftr-313	1180	45	purchase	purchase	NOUN
ftr-313	1180	46	of	of	ADP
ftr-313	1180	47	stolen	steal	VERB
ftr-313	1180	48	secret	secret	ADJ
ftr-313	1180	49	financial	financial	ADJ
ftr-313	1180	50	information	information	NOUN
ftr-313	1180	51	,	,	PUNCT
ftr-313	1180	52	and	and	CCONJ
ftr-313	1180	53	the	the	DET
ftr-313	1180	54	ccctb	ccctb	NOUN
ftr-313	1180	55	proposal239	proposal239	PROPN
ftr-313	1180	56	all	all	PRON
ftr-313	1180	57	emphasize	emphasize	VERB
ftr-313	1180	58	the	the	DET
ftr-313	1180	59	critical	critical	ADJ
ftr-313	1180	60	importance	importance	NOUN
ftr-313	1180	61	of	of	ADP
ftr-313	1180	62	international	international	ADJ
ftr-313	1180	63	cooperation	cooperation	NOUN
ftr-313	1180	64	on	on	ADP
ftr-313	1180	65	tax	tax	NOUN
ftr-313	1180	66	matters	matter	NOUN
ftr-313	1180	67	.	.	PUNCT
ftr-313	1181	1	jurisdictions	jurisdiction	NOUN
ftr-313	1181	2	have	have	AUX
ftr-313	1181	3	become	become	VERB
ftr-313	1181	4	less	less	ADV
ftr-313	1181	5	protective	protective	ADJ
ftr-313	1181	6	of	of	ADP
ftr-313	1181	7	their	their	PRON
ftr-313	1181	8	national	national	ADJ
ftr-313	1181	9	sovereignty	sovereignty	NOUN
ftr-313	1181	10	on	on	ADP
ftr-313	1181	11	tax	tax	NOUN
ftr-313	1181	12	matters.240	matters.240	NOUN
ftr-313	1181	13	the	the	DET
ftr-313	1181	14	ccctb	ccctb	NOUN
ftr-313	1181	15	proposal	proposal	NOUN
ftr-313	1181	16	opens	open	VERB
ftr-313	1181	17	the	the	DET
ftr-313	1181	18	door	door	NOUN
ftr-313	1181	19	to	to	PART
ftr-313	1181	20	cross	cross	VERB
ftr-313	1181	21	border	border	NOUN
ftr-313	1181	22	tax	tax	NOUN
ftr-313	1181	23	administration	administration	NOUN
ftr-313	1181	24	.	.	PUNCT
ftr-313	1182	1	the	the	DET
ftr-313	1182	2	momentum	momentum	NOUN
ftr-313	1182	3	to	to	PART
ftr-313	1182	4	replace	replace	VERB
ftr-313	1182	5	obsolescent	obsolescent	ADJ
ftr-313	1182	6	domestic	domestic	ADJ
ftr-313	1182	7	taxation	taxation	NOUN
ftr-313	1182	8	with	with	ADP
ftr-313	1182	9	global	global	ADJ
ftr-313	1182	10	taxation	taxation	NOUN
ftr-313	1182	11	reflecting	reflect	VERB
ftr-313	1182	12	global	global	ADJ
ftr-313	1182	13	commerce	commerce	NOUN
ftr-313	1182	14	is	be	AUX
ftr-313	1182	15	growing	grow	VERB
ftr-313	1182	16	.	.	PUNCT
ftr-313	1183	1	a	a	DET
ftr-313	1183	2	progressive	progressive	ADJ
ftr-313	1183	3	income	income	NOUN
ftr-313	1183	4	tax	tax	NOUN
ftr-313	1183	5	remains	remain	VERB
ftr-313	1183	6	conceptually	conceptually	ADV
ftr-313	1183	7	fair	fair	ADJ
ftr-313	1183	8	and	and	CCONJ
ftr-313	1183	9	desirable	desirable	ADJ
ftr-313	1183	10	,	,	PUNCT
ftr-313	1183	11	but	but	CCONJ
ftr-313	1183	12	the	the	DET
ftr-313	1183	13	international	international	ADJ
ftr-313	1183	14	trend	trend	NOUN
ftr-313	1183	15	is	be	AUX
ftr-313	1183	16	toward	toward	ADP
ftr-313	1183	17	more	more	ADV
ftr-313	1183	18	administrable	administrable	ADJ
ftr-313	1183	19	,	,	PUNCT
ftr-313	1183	20	and	and	CCONJ
ftr-313	1183	21	regressive	regressive	ADJ
ftr-313	1183	22	,	,	PUNCT
ftr-313	1183	23	consumption	consumption	NOUN
ftr-313	1183	24	and	and	CCONJ
ftr-313	1183	25	labor	labor	NOUN
ftr-313	1183	26	taxes	taxis	NOUN
ftr-313	1183	27	.	.	PUNCT
ftr-313	1184	1	a	a	DET
ftr-313	1184	2	gugit	gugit	NOUN
ftr-313	1184	3	might	might	AUX
ftr-313	1184	4	protect	protect	VERB
ftr-313	1184	5	the	the	DET
ftr-313	1184	6	progressive	progressive	ADJ
ftr-313	1184	7	income	income	NOUN
ftr-313	1184	8	tax	tax	NOUN
ftr-313	1184	9	and	and	CCONJ
ftr-313	1184	10	contribute	contribute	VERB
ftr-313	1184	11	to	to	ADP
ftr-313	1184	12	long	long	ADJ
ftr-313	1184	13	term	term	NOUN
ftr-313	1184	14	development	development	NOUN
ftr-313	1184	15	of	of	ADP
ftr-313	1184	16	global	global	ADJ
ftr-313	1184	17	markets	market	NOUN
ftr-313	1184	18	with	with	ADP
ftr-313	1184	19	uniform	uniform	ADJ
ftr-313	1184	20	tax	tax	NOUN
ftr-313	1184	21	rules	rule	NOUN
ftr-313	1184	22	free	free	ADJ
ftr-313	1184	23	from	from	ADP
ftr-313	1184	24	the	the	DET
ftr-313	1184	25	deadweight	deadweight	NOUN
ftr-313	1184	26	loss	loss	NOUN
ftr-313	1184	27	of	of	ADP
ftr-313	1184	28	resources	resource	NOUN
ftr-313	1184	29	to	to	ADP
ftr-313	1184	30	tax	tax	NOUN
ftr-313	1184	31	planning	planning	NOUN
ftr-313	1184	32	.	.	PUNCT
ftr-313	1185	1	the	the	DET
ftr-313	1185	2	limited	limited	ADJ
ftr-313	1185	3	purpose	purpose	NOUN
ftr-313	1185	4	of	of	ADP
ftr-313	1185	5	this	this	DET
ftr-313	1185	6	paper	paper	NOUN
ftr-313	1185	7	has	have	AUX
ftr-313	1185	8	been	be	AUX
ftr-313	1185	9	to	to	PART
ftr-313	1185	10	identify	identify	VERB
ftr-313	1185	11	many	many	ADJ
ftr-313	1185	12	of	of	ADP
ftr-313	1185	13	the	the	DET
ftr-313	1185	14	global	global	ADJ
ftr-313	1185	15	conditions	condition	NOUN
ftr-313	1185	16	that	that	PRON
ftr-313	1185	17	lend	lend	VERB
ftr-313	1185	18	themselves	themselves	PRON
ftr-313	1185	19	to	to	ADP
ftr-313	1185	20	and	and	CCONJ
ftr-313	1185	21	to	to	PART
ftr-313	1185	22	present	present	VERB
ftr-313	1185	23	a	a	DET
ftr-313	1185	24	framework	framework	NOUN
ftr-313	1185	25	for	for	ADP
ftr-313	1185	26	gugit	gugit	NOUN
ftr-313	1185	27	development	development	NOUN
ftr-313	1185	28	.	.	PUNCT
ftr-313	1186	1	the	the	DET
ftr-313	1186	2	paper	paper	NOUN
ftr-313	1186	3	’s	’s	PART
ftr-313	1186	4	recommendations	recommendation	NOUN
ftr-313	1186	5	are	be	AUX
ftr-313	1186	6	utopian	utopian	ADJ
ftr-313	1186	7	or	or	CCONJ
ftr-313	1186	8	stimulate	stimulate	VERB
ftr-313	1186	9	the	the	DET
ftr-313	1186	10	u.s	u.s	PROPN
ftr-313	1186	11	.	.	PROPN
ftr-313	1186	12	economy	economy	NOUN
ftr-313	1186	13	.	.	PUNCT
ftr-313	1187	1	the	the	DET
ftr-313	1187	2	concept	concept	NOUN
ftr-313	1187	3	,	,	PUNCT
ftr-313	1187	4	however	however	ADV
ftr-313	1187	5	,	,	PUNCT
ftr-313	1187	6	is	be	AUX
ftr-313	1187	7	that	that	DET
ftr-313	1187	8	deferral	deferral	ADJ
ftr-313	1187	9	traps	trap	NOUN
ftr-313	1187	10	the	the	DET
ftr-313	1187	11	revenues	revenue	NOUN
ftr-313	1187	12	offshore	offshore	ADV
ftr-313	1187	13	and	and	CCONJ
ftr-313	1187	14	only	only	ADV
ftr-313	1187	15	a	a	DET
ftr-313	1187	16	rate	rate	NOUN
ftr-313	1187	17	reduction	reduction	NOUN
ftr-313	1187	18	would	would	AUX
ftr-313	1187	19	free	free	VERB
ftr-313	1187	20	them	they	PRON
ftr-313	1187	21	for	for	ADP
ftr-313	1187	22	u.s	u.s	PROPN
ftr-313	1187	23	.	.	PROPN
ftr-313	1187	24	use	use	NOUN
ftr-313	1187	25	.	.	PUNCT
ftr-313	1188	1	237	237	NUM
ftr-313	1188	2	.	.	PUNCT
ftr-313	1189	1	supra	supra	PROPN
ftr-313	1189	2	note	note	PROPN
ftr-313	1189	3	8	8	NUM
ftr-313	1189	4	.	.	NOUN
ftr-313	1189	5	238	238	NUM
ftr-313	1189	6	.	.	PUNCT
ftr-313	1190	1	supra	supra	PROPN
ftr-313	1190	2	notes	note	VERB
ftr-313	1190	3	25–26	25–26	NUM
ftr-313	1190	4	.	.	PUNCT
ftr-313	1191	1	239	239	NUM
ftr-313	1191	2	.	.	PUNCT
ftr-313	1192	1	supra	supra	PROPN
ftr-313	1192	2	note	note	PROPN
ftr-313	1192	3	377	377	NUM
ftr-313	1192	4	.	.	NOUN
ftr-313	1192	5	240	240	NUM
ftr-313	1192	6	.	.	PUNCT
ftr-313	1193	1	see	see	VERB
ftr-313	1193	2	generally	generally	ADV
ftr-313	1193	3	,	,	PUNCT
ftr-313	1193	4	roman	roman	ADJ
ftr-313	1193	5	seer	seer	PROPN
ftr-313	1193	6	&	&	CCONJ
ftr-313	1193	7	isabel	isabel	PROPN
ftr-313	1193	8	gabert	gabert	PROPN
ftr-313	1193	9	,	,	PUNCT
ftr-313	1193	10	mutual	mutual	ADJ
ftr-313	1193	11	assistance	assistance	NOUN
ftr-313	1193	12	and	and	CCONJ
ftr-313	1193	13	information	information	NOUN
ftr-313	1193	14	exchange	exchange	NOUN
ftr-313	1193	15	(	(	PUNCT
ftr-313	1193	16	amsterdam	amsterdam	PROPN
ftr-313	1193	17	,	,	PUNCT
ftr-313	1193	18	2010	2010	NUM
ftr-313	1193	19	)	)	PUNCT
ftr-313	1193	20	(	(	PUNCT
ftr-313	1193	21	assembling	assemble	VERB
ftr-313	1193	22	and	and	CCONJ
ftr-313	1193	23	compiling	compile	VERB
ftr-313	1193	24	national	national	ADJ
ftr-313	1193	25	reports	report	NOUN
ftr-313	1193	26	on	on	ADP
ftr-313	1193	27	exchange	exchange	NOUN
ftr-313	1193	28	of	of	ADP
ftr-313	1193	29	information	information	NOUN
ftr-313	1193	30	and	and	CCONJ
ftr-313	1193	31	mutual	mutual	ADJ
ftr-313	1193	32	assistance	assistance	NOUN
ftr-313	1193	33	in	in	ADP
ftr-313	1193	34	tax	tax	NOUN
ftr-313	1193	35	matters	matter	NOUN
ftr-313	1193	36	from	from	ADP
ftr-313	1193	37	various	various	ADJ
ftr-313	1193	38	european	european	ADJ
ftr-313	1193	39	jurisdictions	jurisdiction	NOUN
ftr-313	1193	40	and	and	CCONJ
ftr-313	1193	41	the	the	DET
ftr-313	1193	42	united	united	PROPN
ftr-313	1193	43	states	states	PROPN
ftr-313	1193	44	for	for	ADP
ftr-313	1193	45	the	the	DET
ftr-313	1193	46	2009	2009	NUM
ftr-313	1193	47	meeting	meeting	NOUN
ftr-313	1193	48	of	of	ADP
ftr-313	1193	49	the	the	DET
ftr-313	1193	50	european	european	PROPN
ftr-313	1193	51	association	association	PROPN
ftr-313	1193	52	of	of	ADP
ftr-313	1193	53	tax	tax	NOUN
ftr-313	1193	54	law	law	NOUN
ftr-313	1193	55	professors	professor	NOUN
ftr-313	1193	56	)	)	PUNCT
ftr-313	1193	57	.	.	PUNCT
ftr-313	1194	1	418	418	NUM
ftr-313	1194	2	florida	florida	PROPN
ftr-313	1194	3	tax	tax	PROPN
ftr-313	1194	4	review	review	NOUN
ftr-313	1195	1	[	[	X
ftr-313	1195	2	vol	vol	NOUN
ftr-313	1195	3	.	.	PUNCT
ftr-313	1196	1	14:9	14:9	NUM
ftr-313	1196	2	dystopian	dystopian	ADJ
ftr-313	1196	3	depending	depend	VERB
ftr-313	1196	4	upon	upon	SCONJ
ftr-313	1196	5	the	the	DET
ftr-313	1196	6	impact	impact	NOUN
ftr-313	1196	7	that	that	PRON
ftr-313	1196	8	a	a	DET
ftr-313	1196	9	gugit	gugit	NOUN
ftr-313	1196	10	might	might	AUX
ftr-313	1196	11	have	have	VERB
ftr-313	1196	12	on	on	ADP
ftr-313	1196	13	the	the	DET
ftr-313	1196	14	individual	individual	ADJ
ftr-313	1196	15	reader	reader	NOUN
ftr-313	1196	16	.	.	PUNCT